La pynduna ia ka dor jong ka Corporate tax sha ka 22% na ka bynta ki kompani ba don jong ka ri bad 15% ia ki kompani shna tiar jong ka ri kiba thymmai
Ka sorkar ka la wanrah ia ka Taxation Laws (Amendment) Ordinance 2019 ban buh katto katne ki jingkylla ha ka Income-tax Act 1961 bad Finance (No. 2) Act 2019. Ia kane la pynbna da ka Myntri sorkar pdeng ba dei khmih ia ka Finance & Corporate Affairs, Nirmala Sitaraman ha ka jingialang bad ki lad pathai khubor ha Goa mynta ka sngi. Ka Myntri ka la batai bniah, shaphang ki bynta ba kongsan jong kine ki jingpynkylla, kiba long kumne harum:-
a. Khnang ban kyntiew ia ka jingkiew bad ka jingbei tyngka, la bsuh ia ka kyndon ba thymmai ha ka Income Tax Act naduh u snem mang tyngka 2019-20 kaba ailad ia kino kino ki kompani jong ka ri ban siew income tax ha ka dor 22% katkum ka jinglong jingman ba kin nym ioh ia kino kino ki jingpyllait khajna ne lad jingiarap. Ka dor siew khajna na ka bynta kine ki kompani kan long 25.17% ba kynthup ka surcharge & cess. Kumjuh ruh, kum kine ki kompani kim donkam ban siew ia ka Minimum Alternate Tax.
b. Khnang ban khring ia ki nongbei tyngka ba thymmai ha ki kam shna ne pynmih tiar bad ban kyntiew ia ka kam ‘Make-in-India’ jong ka sorkar, la bsuh sa kawei ka kyndon ba thymmai ha ka Income-tax Act naduh u snem mang tyngka 2019-20 kaba ailad ia kino kino ki kompani ba thymmai jong ka ri kiba pyniasohlang ha lane hadien ka 1 tarik Risaw 2019 da kaba bei tyngka thymmai ha ki kam shna ne pynmih tiar, kin ioh ka lad ban siew income tax ha ka dor 15%. Kane ka jingmyntoi kalong ia ki kompani ki bym ioh ia kano kano ka jingpyllait khajna ne lad jingiarap bad kiba sdang ia ki kam jong ki ha lane shuwa ka 31 tarik Lber, 2023. Ka dor siew khajna jong kine ki kompani kan long 17.01% ba kynthup ia ka surcharge & cess. Kumjuh ruh, kum kine ki kompani kim donkam ban siew ia ka Minimum Alternate Tax.
c. Ka kompani ka bym jied ia ka rukom siew concessional tax bad kiba ioh ia ka jingpyllait khajna ne ki lad jingiarap kin bteng ban siew khajna ha ka dor kaba la pynkylla kham hashuwa. Hynrei, kine ki kompani ki lah ban jied ia ka rukom siew concessional tax hadien ba la kut ka samoi tax holiday/exemption jong ki. Hadien ka jingpyntreikam ia kine ki lad kin hap ban siew khajna ha ka dor 22% bad shisien ba la pyntreikam ia kitei ki lad ym lah shuh ban weng. Shuh shuh, khnang ban pynsting ia ki kompani kiba bteng ban ioh ia ki jingpyllait khajna (exemptions) ne lad jingiarap (incentives), la pynduna ia ka dor jong ka Minimum Alternate Tax na ka 18.5% kaba mynta sha ka 15%.
d. Khnang ban pynskhem ia ka jingtuid ki jingiarap pisa (funds) sha ka capital market, ka jingpynkiew ha ka surcharge ba la wanrah da ka Finance (No.2) Act, 2019 kan nym treikam ha ki jingiohnong (capital gain) ba ioh na ka jingdie ia ka bhah (equity share) ha ka kompani lane unit jong ka pisa ba mih na ka bhah (equity) lane ka unit jong ka business trust ba dei na ka bynta ki jingshngain ha ka jingsiew khajna (transaction tax), ha ka liang ki briew, HUF, AOP, BOI bad AJP.
e. Ka jingpynkiew ha ka surcharge kan nym treikam ha ki jingiohnong (capital gain) ba ioh na ka jingdie ia kano kano ka security ba kynthup ki jingmih (derivatives), ha ka liang jong ki Foreign Portfolio Investor (FPI).
f. Khnang ban pynsting ia ki kompani ba la shah jied kiba ladep ban pynbna paidbah ia ka buy-back hashuwa ka 5 tarik Naitung, 2019, la ong ba kan nym don ka jingsiew khajna halor ki bhah buy-back ha kum kine ki kompani.
g. Ka sorkar ka la rai ruh ban pyniar ia ka bynta jingpynlut jong ka CSR 2 percent. Mynta ia ka CSR 2% fund lah ban pynlut halor ki incubator ba la bei tyngka da ka sorkar pdeng lane sorkar jylla ha kino kino ki agency lane ki Public Sector Undertaking jong ka sorkar pdeng lane sorkar jylla, bad ban nohsynniang sha ka jingbei tyngka sha ki University, IIT, ki National Laboratory bad ki Autonomous Body (ba la seng hapoh ki jingkyrshan jong ka ICAR, ICMR, CSIR, DAE, DRDO, DST, Ministry of Electronics and Information Technology) ba donkti ha ka jingpynlong ia ki kam wad bniah ha ka science, technology, engineering bad medicine ba thmu ha ka jingkyntiew ia ki SDG na ka bynta ki paidbah.
Ka pisa ba la pyndonkam na ka khjana ban pynduna ia ka corporate tax bad kiwei kiwei la antad ba kalong T. 1,45,000 klur.
Phi don ban ong eiei?