New Delhi:Ka Sorkar ka la pynjlan ia ka por ba la ai ban pyndep ia ki kam bapher bapher ba iadei bad ka jingsiew khajna hapoh ka Income Tax Act. Ka la pynbna ruh ia ka jinglait ban siew khajna na ka bynta ka jingpynlut ban ioh jingsumar COVID-19 bad ka jingioh jingsiew namar ka jingkhlad namar ka jingpang COVID-19. Kine harum ki dei ki jingbatai bniah halor kane:
A. Ka jingpyllait ban siew khajna
I. Bun ki nongsiew khajna ki la ioh jingiarap pisa na ki nongai kam jong ki bad kiwei kiwei khnang ba kin lah ban pyndap ia ka jinglut jingsep ban ioh jingsumar ia ka jingpang Covid-19. Khnang ban pynthikna ba kan ym don kano kano ka jinghap siew khajna namar kane, la rai ban pyllait ia ki briew na ka jinghap siew khajna ia ka pisa ba ki ioh na ki nongai kam lane kiwei kiwei ki briew khnang ba kin lah ban ioh jingsumar ia ka jingpang Covid-19 ha u snem mang tyngka 2019-20 bad ha ki snem ba bud.
II. Ka long kaba sngewsih ba ki don ki briew kiba la duh noh ia la ka jingim namar ka khlam Covid-19. Ki nongai kam bad kiwei kiwei ki briew ki la ai jingiarap ia kum kine ki briew ne ki longiing jong ki khnang ba kin lah ban pynduna ia ki jingeh ba ki shem namar ka jingduh syndet ia u nongkamai jong ka longiing. Khnang ban ai jingiarap shuh shuh ia kum kine ki longiing, la rai ba kim donkam ban siew khajna na ka bynta ka pisa ba ki ioh namar ka jingkhlad noh jong u nongkamai uba la iap namar ka jingpang Covid-19 ha u snem mang tyngka 2019-2020 bad ki snem ba bud. Kane kam don kano kano ka jingpyrkhing halor katno ka pisa la ioh na u nongai kam hynrei kane ka dei ban long tang haduh T. 10 lak na kiwei kiwei ki briew.
Ia ki jingpynkylla ha ki ain kiba iadei bad kine ki rai yn sa rah ha ka por kaba biang.
B. Ka jingpynjlan ia ka por
Namar ka jingktah jong ka khlam Covid-19, ki nonsiew khajna ki shem jingeh ban pyndep ia ki kamram kiba iadei bad ka jingsiew khajna bad ruh ban ai jubab ia ki jingpyntip ba ki la ioh. Khnang ban pynsuk ia ka kam ba ki nongsiew khajna ki dei ban pyndep, la ai jingiarap lyngba ka Jingpyntip kaba 74/2021 bad 75/2021 ba la pynmih ha ka 25 tatik u Jylliew, 2021 bad ka Circular no. 12/2021 ba la pyllait ha ka 25 tarik u Jylliew, 2021. Kine ki jingiarap ki long:
1) Ki jingpyrshah sha ka Dispute Resolution Panel (DRP) bad Assessing Officer hapoh section 144C jong ka Income-tax Act, 1961 (ia kaba yn khot “ka Act” nangne shakhmat) ia kaba la buh por haduh ka 1 tarik u Jylliew 2021 ban pyndep lane kano kano ka por hadien kane kumba la buh ha kane ka section lane shuwa ka 31 tarik u Nailar, 2021, katba kham slem.
2) Ka Statement of Deduction of Tax na ka bynta ka quarter ba la dep jong u snem mang tyngka 2020-21, kaba dei ban pyndep shuwa ka 31 tarik u Jymmang, 2021 hapoh ka Rule 31A jong ka Income-tax Rules, 1962 (ia kaba yn tip kum “Ki kyndon” hangne), kumba la pynjlan sha ka 30 tarik u Jylliew, 2021 lyngba ka Circular No.9 jong u 2021, lah ban pyndep shuwa ka 15 tarik u Naitung, 2021.
3) Ka Certificate of Tax Deducted at Source ha ka Form No.16, kaba dei ban pyndep da ki nongai kam shuwa ka 15 tarik u Jylliew, 2021 hapoh ka Rule 31 jong Ki Kyndon, ba la pynjlan sha ka 15 tarik u Naitung, 2021 lyngba ka Circular No.9 jong u 2021, lah ban pyndep ha lane shuwa ka 31 tarik u Naitung, 2021.
4) Ia ka Statement of Income paid or credited da ka investment fund sha ki nongbat unit (unit holders) ha ka Form No. 64D na ka bynta u snem ba la dep 2020-21, kaba dei ban pyndep ha lane shuwa ka 15 tarik u Jylliew, 2021 hapoh ka Rule 12CB jong Ki Kyndon, ia kaba la pynjlan sha ka 30 tarik u Jylliew, 2021 lyngba ka Circular No.9 jong u 2021, lah ban pyndep ha lane shuwa ka 15 tarik u Naitung, 2021.
5) Ia ka Statement of Income paid or credited da ka investment fund sha ki nongbat unit ha ka Form No. 64C jong u snem ba la dep 2020-21, ia kaba hap ban pyndep ha lane shuwa ka 30 tarik u Jylliew, 2021 hapoh ka Rule 12CB jong Ki Kyndon, ia kaba la pynjlan sha ka 15 tarik u Naitung, 2021 lyngba ka Circular No.9 jong u 2021, lah ban pyndep ha lane shuwa ka 31 tarik u Naitung, 2021.
6) Ka application hapoh ka Section 10(23C), 12AB, 35(1)(ii)/(iia)/(iii) bad 80G jong Ki Kyndon ha ka Form No. 10A/ Form No.10AB, na ka bynta ka jingpynrung kyrteng / ka jingpynrung kyrteng shipor / jingai jingtip / jingioh jingbit / jingioh jingbit shipor jong ki Trust/ Institution/ Research Association bad kiwei kiwei, ia kaba dei ban pyndep ha lane shuwa ka 30 tarik u Jylliew, 2021, lah ban pyndep ha lane shuwa ka 31 tarik u Nailar, 2021.
7) Ki kam ba dei ban pyndep ki nongsiew khajna kum ka jingbei tyngka, ka jingthep pisa, ka jingsiew, ka jingthied, ka jingshna lane kano kano ka kam, lada tip da kano kano ka kyrteng, na ka bynta ka jingpang ban lait hapoh ki kyndon ba don ha ka Section 54 haduh 54GB jong Ka Ain, ia kaba la buh por naduh ka 1 tarik u Iaiong, 2021 haduh ka 29 tarik u Nailur, 2021 (kaba kynthuh ia kine ki ar sngi), lah ban pyndep ha lane shuwa ka 30 tarik u Nailur, 2021.
8) Ia ka Quarterly Statement ha ka Form No. 15CC ba dei ban pyndep da u nongdie ba la ithuh ha kaba iadei bad ki jingsiew na ka bynta ka quarter ending ha ka 30 tarik u Jylliew, 2021, ba dei ban pyndep shuwa lane ha ka 15 tarik u Naitung, 2021 hapoh ka Rule 37 BB jong Ki Kyndon, lah ban pyndep ha lane shuwa ka 31 tarik u Naitung, 2021.
9) Ia ka Equalization Levy Statement ha ka Form No. 1 jong u Snem mang tyngka 2020-21, ia kaba hap ban pyndep ha lane shuwa ka 30 tarik u Jylliew, 2021, lah ban pyndep ha lane shuwa ka 31 tarik u Naitung, 2021.
10) Ia ka Annual Statement kaba dei ban pyndep hapoh ka sub-section (5) jong ka section 9A jong Ka Ain da ki investment fund ha ka Form No. 3CEK na ka bynta u snem mang tyngka 2020-21, ia kaba dei ban pyndep ha lane shuwa ka 29 tarik u Jylliew, 2021, lah ban pyndep ha lane shuwa ka 31 tarik u Naitung, 2021.
11) Ka jing upload ia ki declaration ba la ioh na ki nongai jubab ha ka Form No. 15G/15H ha u quarter ba kut ha ka 30 tarik u Jylliew, 2021, ia kaba dei ban upload ha lane shuwa ka 15 tarik u Naitung, 2021, lah ban upload shuwa ka 31 tarik u Nailar, 2021.
12) Ka jingjied ban sei noh ia ka application ba dang sah (ia kaba la phah shuwa ka Income Tax Settlement Commission kaba rim) hapoh ka sub-section (1) jong ka Section 245M jong Ka Ain ha ka Form No. 34BB, ia kaba dei ban pyndep ha lane shuwa ka 27 tarik u Jylliew, 2021, lah ban pyndep ha lane shuwa ka 31 tarik u Naitung, 2021.
13) Ka sngi khatduh ba la buh ban pyniasoh ia u Aadhaar bad ka PAN hapoh ka section 139AA jong ka Ain, ia kaba la pynjlan mynshuwa sha ka 30 tarik u Jylliew, 2021, la pynjlan shuh shuh sha ka 30 tarik u Nailur, 2021.
14) Ka sngi ba khatduh ban ai jingsiew hapoh ka Vivad se Vishwas (khlem ka jingsiew shuh shuh ba hap ai) ia kaba la pynjlan mynshuwa haduh ka 30 tarik u Jylliew, 2021, la pynjlan shuh shuh sha ka 31 tarik u Nailar, 2021.
15) Ka sngi khatduh ban ai jingsiew hapoh ka Vivad se Vishwas (khlem ka jingsiew shuh shuh ba hap ai) la buh ha ka 31 tarik u Risaw, 2021.
16) Ia ka por ba la buh ban pyndep ia ka assessment order ia kaba la pynjlan mynshuwa sha ka 30 tarik u Jylliew, 2021, la pynjlan shuh shuh sha ka 30 tarik u Nailur, 2021.
17) Ia ka por ba la buh ban ai ia ka penalty order ba la pynjlan mynshuwa sha ka 30 tarik u Jylliew, 2021, la pynjlan shuh shuh sha ka 30 tarik u Nailur, 2021.
18) Ia ka por ba la buh ban pyndep ia ki Equalisation Levy return ia kaba la pynjlan mynshuwa sha ka 30 tarik u Jylliew, 2021, la pynjlan shuh shuh sha ka 30 tarik u Nailur, 2021.
Phi don ban ong eiei?