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Pawisa inpuktir chungchanga hriat ngei ngei tur
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India ramah hian ṭhiante pawisa puk tir hi phal a ni a, mahse sum hman dik loh leh chhiah pumpelh vanga harsatna a awm lohna'n Income Tax Act hnuaiah khauh taka kalpui a ni. Income Tax (IT) Department aṭanga hremna (100% penalty) emaw, notice emaw, i dawn lohna'n, he'ng a hnuaia inkaihhruaina te hi i zawm ngei a ngai a ni:
1. ₹20,000 chunglam pawisa faia inhlanchhawn loh tur
Section 269SS leh Section 269T hnuaia dan pawimawh ber chu:
A bituk zat: Pawisa faiin (cash) ₹20,000 emaw a aia tam emaw puktir leh lak luh phal a ni lo.
Hremna: He dan bawhchhetu chu Section 271D hnuaiah, pawisa puk zat tlukpui chiah (100% penalty) chawitir theih a ni.
Tih dan tur ṭha ber: Engtiklai pawhin digital banking (NEFT, RTGS, IMPS, emaw UPI) emaw, Account Payee Cheque emaw, hmang ang che. Hei hian sum che vel chhui zui theihna (traceable record) a siam a ni.
2. Loan Agreement fel tak siam tur
Ṭhian hnai takte pawh ni se, ṭawngka chauha inremsiamna hi a hlauhawm thei. Stamp paper-a Loan Agreement emaw, Promissory Note emaw, siam hian dan anga humhimna a siam a, tax lam thuneitute lakah pawh a fiah duh bik.
A chhunga lang turte: Hming leh address kimchang, pawisa zat (thuziak leh nambar-in), a pung (interest) a awm dawn chuan a zat, rulh hun tur, leh a petu, a latu, leh hriatpuitu (witness) te hming ziah hnan (signature).
A chhan: He lehkha hian he pawisa hi "loan" a ni tih a nemnghet a, "chhiah chawi ngai thilpek (taxable gift)" a nih lohzia a fiah a ni.
3. Pawisa pung (Interest) chhiah chawi dan hriat tur
Sum lu (Principal): Pawisa i puk tir a sum lu i hmuh let leh chu "income" anga kaisang a nih loh avangin chhiah (tax) chawi a ngai lo.
Pawisa pung: Pung i lak chuan i tax return-ah "Income from Other Sources" hnuaiah i tarlan a ngai a, i income slab milin chhiah i chawi ang.
Pung awm lo (Interest-free): Pung tel loa pawisa puktir hi chu chhiah chawi a ngai lo tlangpui a, mahse "hriat loh aṭanga sum lo lut (unexplained cash)" anga an ngaih lohna'n loan a ni tih tarlanna lehkha siam a pawimawh khawp mai.
4. Thilpek (Gift Tax) bituk zat hriat tur
Pawisa i pek chu loan a nih loha thilpek (gift) a nih zawk chuan dan dang a awm:
A bituk zat: Chhungte ni lo (ṭhiante) hnen atanga thilpek kum khat chhung (financial year) a ₹50,000 aia tam i hmuh chuan, a latu khan chhiah a chawi vek a ngai.
Chhungte: Chhungte hnai (nu leh pa, nupa, unau) laka thilpek dawn erawh chu a zat a tam emaw tlem emaw, chhiah chawi a ngai lo.
5. NRI-te pawisa puk tir chungchang
India rama awm i nih a, ram danga awm (Non-Resident Indian - NRI) ṭhian i puk tir dawn a nih chuan:
He loan hi kum khat chhung atan chauh a ni tur a ni a, tin, pung (interest) a awm tur a ni lo.
Puk tir theih zat hi Liberalised Remittance Scheme hnuaia bituk (tunah chuan kum khat atan $250,000) aia tam a ni tur a ni lo.
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