TAX DEDUCTED AT SOURCE CHUNGCHANG

CITY BRANCH YMA INKOHKHAWM

TAX DEDUCTED AT SOURCE CHUNGCHANG

(19.3.2019 at Vanapa Hall)

- Lalhmachhuana,

General Secretary,

Central YMA

Tunhnaia Mizoram leh N.E. State thenkhata SBI leh Private Bank thenkhat ten Tax

Deducted at Source (TDS), kalpui an tum chungchang hi kan hriatfiah dan a inchen vek lo thei a.

Chuvangin zanin (19.3.2019) hian hmalak dan tur sawiho/inhrilhfiah turin khawpui chhung Br yma te kan han inkokhawm leh chawt mai a ni.

Tax Deducted at Source (TDS) hi enge a nih?: TDS awmzia chu Sec 194A of IT

Act 1961 Dan hnuaiah Bank a sum dah Saving/Fix Deposit/Term Deposit atanga kum khata a pung interest singkhat

(Rs. 10,000/-) emaw, a aia tam a nih chuan TDS 10% cut a ni ang a, Senior Citizen-ah chuan kumkhata a pung (Interest) Rs. 50,000/- aia tam a nihin 10% cut tur a ni ang. PAN CARD nei lo tan phei chuan 20% cut sak tur ani ang tiin Dt. 19.12.2018-a SBI Thuchhuakah tarlan a ni. (Vide Letter No. COMP/SRC/43 Dated 19.12.2018).

Tax Deducted at Source (TDS) lo irh chhuahna chhan: SBI Deputy General

Manager (CFO)-in Corporate Centre atanga lehkha a hmuh (No. PBBU/LIMA/RS/2018-19/

89 Dated 16.11.2018) N.E.-a SBI Branch thenkhat tenTDS an cut-loh na chhan an zawt a, chumi chhanna tur chuan SBI-in an  Consultant (i/c TDS )an rawn hnuah, “Sec 194 A of IT Act hian NE State-a chengte hnenah TDS-ah ngaihnathiamna a pe lo” tiin  Consultant in thurawn a pe a..chumi zulzui chuan TDS cut hi SBI hian kalpui a tum ta a ni.

Tax Deducted at Source (TDS) hi cut sak theih kan ni em?

Mizote hi Tribal, Tribal Area a cheng leh sum leh pai pawh thawkchhuak kan ni a. Income Tax Act 1961 Sec 10 (26)

hian Income Tax awl tur a tih zing a mi kan ni a, TDS cut sak tur kan ni lo niin alang. Pradip Kumar Taye vs Union of India, Gauhati High Court Judgement leh Chandra Mohan Sinku vs Union of India Tripura High Court Judgement pawh hian chiang taka tarlangin Tribal, Specified Area a chengte leh chumi hmuna  sum hai lutte chu Income Tax exempt/awl tur a ti a.

Gauhati High Court thutlukna hi Supreme Court-ah Special Leave Petition in Income Tax Department-in an thehlut leh a, chu pawh chu Supreme Court chuan hnawlin, High Court thutlukna hi a pawmpui ta zawk a ni.

Tin, a thuhrimah Tribal te  TDS - cut sakna tur Notification emaw, order emaw Ministry of Finance emaw Central Board of Direct Tax (CBDT) pawhin a chhuah lo a, Consultant pakhat thurawna SBI in lak/cut a tum mai hi thil dik a ni thei lova, Tribal-te chanvo dik lo taka laksak tumna a ni.

TDS cut lo turin enghtinnge ni ang: Dt. 19.12.2018-a SBI Thuchhuakin a tarlan

danin, TDS cut sak lo tur chuan mimalin Income Tax Return U/s 139 of IT Act hnuaiah a file a ngai a ti a, Form 15G/15H emaw hmanga thehluh tur ati a ni. Tin, Customer-in Income Tax awlna tur atan/TDS cut sak lo turin U/s 197 (1) IT Act 1961 hnuaiah Income Tax Assessing

Officer (IAO) hnenah kumkhat atana dilna a siam a ngai bawk Amaherawhchu, Income Tax Office hnai ber pawh Silchar-ah a awm daih avangin, Mizo mipui ten kan banphak vek dawn lo a Hetia dilna siamchawp zel tur chuan keini mizo tribal te hian kan tlin hauh lo ang. Tin, CBDT emaw, ITO atangin emaw Mizo Tribal, Mizorama chengte Income Tax cut sak tur tihna order/notification chhuah a la awm ngai lo bawk a ni.

Dan hnuaiah kan chanvo engnge: Mizo Tribal, Mizorama chengte hi Income Tax awl tur kan ni tih Sec 10 (26) of IT Act 1961 leh Sec 197-in a sawi hi danin kan dikna chanvo min pek a ni a, hei hi SBI emaw, tupawhin chhuhsak theih kan ni lo. Tun hunah pawh hian kan chanvo dik tak tihdanglam sak tum kan nih avangin Loh theih lohin mizorama SBI office hna thawk theilo a dan alo tul ta ani.

Kan dikna chanvo humhim tura hmalaknate: TDS  SBI-in cut sak

tura min tih tak chungchang ngaihtuah hian, ni 13,3,2019 khan NGO Co-Ordination Commit-

tee meeting neih a ni a, thutlukna siamin kan dikna chanvo humhim turh hian a tul anga hma

laka SBI te pawh hnathawk thei lo tura dan a rel a. Chu chu CEC Meeting 16.3.2019 chuan

pawmin, YMA pawhin ram pumah hmalak a rel  ta a ni.

Kan dikna chanvo humhim tur hian Representation pawh siam a niin, hengahte hian

thawn vek an ni - Prime Minister of India, Finance Minister, Chief Minister (NE State zawng

zawng), MP (NE State zawng zawng), CBDT, SBI (DGM), SBI (Regional Manager)

Tanrualna: Kan hmalaknaah hian tanruala ngai hle a, Mizo mipui ten tawrh a lo tul a,

harsatna kan tawk a nih pawhin rei lote chhung chu phunnawi lova hmalam pan tlang turin kan insawmin

kan inbeisei a ni.