HEHPIHNA BEI TDS – 194N
Lianzamung Tonsing @ Mumung Tonsing

Government of India in sum a muhna uh tuh tax ahi. Source of Income tuamtuam tampi leng a nei ding ua, himahleh a sum muh na naakpi uh tuh tax ahi chih kuaman i haih kei. Government in tax toh kisai a income amuh nate beu lian pipi a khen ding hileng Income Tax, GST, Duty leh TDS ahi deuh mai ding hi. Income tax i chih chiang in sorkar leh organised sector khatpeuh a sem, salary income neite’ loh apan tax kila genna deuh ahi. GST ahihleh hun paisa a India mipi ten tax tuamtuam a piakte uh khat a hon gawmkhawm uh ahi. GST ah Service Tax, Sales Tax/VAT, Octroi and Entry Tax leh a dang tampi a om hi. Duty I chih chiang in Custom Duty, Stamp Duty, Vehicle Tax, Excise on Liquor leh adang bangzah hiam a om hi. TDS I chih nawn chiang in Tax Deducted at Source chihna ahi a, kuahiam in banghiam a hih ziak a Company ten commission a piak te ua pan sorkar ten tax a lak uh chihte a tel hi. Atung a i gen leh example i lakte ki gelh kimveklou ahih man in theichiang sem ut ten internet ah leng nuamtak in muhtheih ding hi. Huai teng ban ah, India a tax kilakdan beu 4 a kikhen hi lou in, simtuten I theihsiam zawk sem na ding a ke’n ka hon khennen maimai ahi hi.

Section-194N TDS on cash withdrawal ahihleh, Government of India in Sumhul(Physical Cash) tawmsak a, digital transaction (e-cash) hatsak ding deihna ziak in July 5, 2019 a Union Budget ah section thak khat Section-194N kichi Income Tax Act nuai a zat ding in ana pankhia uhi. Huai toh kiton in TDS on Cash withdrawals over and above 1 Crore kichi, Finance Bill 2019 tungtawn in hon semsuah pah uhi. Hiai bill leh section in a mohpuak ahih leh mi kuahiam in kumkhat sung in bank account khatpeuh a kipan sumhul (physical cash) 1 Crore (Crore 1) tan a lak khiak ut leh a free in la khe thei ding a, huai sang a tamzaw alak leh a tamzawk nateng a pan tax 2% a piak ding chih ahi.

Etsakna ding in Mr X in a bank account ah kumkhat sung a crore 1 a lak khiak leh tax a omkei dia, Crore 1 leh Lakh 1 a lakkhiak leh lakh khat teng ah 2% tax a piak ding chihna ahi. 100000x2%= 2000 chihna ahi. Kum simdan ahih leh sorkar te kum simdan April-March ahi.

Crore khat tan a thawn a sum lakkhiak theih a chih uleh atupdan uh sem buching zoulou deuh ahi ngei ding ua, Finance Bill 2020 ah Section 194N etthakna(amendment) Union budget session 20-21 March 27,2020 in parliament ah sorkar in nei nawn uhi. President of India in hiai etthakna(amendment) lemsakna pia in Income tax act, section 194N tuh Finance Act 2020 clause 84 tungtawn in bawl lamdang hong hita hi. Huai dungzui in bank account a kipan sum a thawn(tax omlou a) lak khiak theih zah Crore 1 a kipan lakh 20 tan ah niamsak/hihkiam in om, tax rate leng hiai anuai a bang in hong kikhek ta hi. Hiai amendment a ahih leh July 1,2020 a kipan zat pat hi ding a, himahleh kum simdan (sum bank a kilakhia te) ahih leh April 1, 2020 a pan sim ding chih ahi hi.

Hiai TDS on Cash Withdrawal (194N) kichi in hiai anuai a te huamkha lou hi.
1. Any government body
2. Any bank including co-operative banks
3. Any business correspondent of a banking company (including co-operative banks)
4. Any white label ATM operator of any bank (including co-operative banks)
5. Any other person notified by the government
6. Commission Agent
7. Trader under APMC for making payments to farmers

Hiai atung a I gente chihlouh, India a teeng mimal, pawlpi, group, saptuam khatpeuh a huamkhak vek banah, General, ST,SC,OBC, Scheduled area a tengteng leng huamkha hi. Huaiteng ban ah non taxable income AGRICULTURE INCOME te leng bank a na deposit a, threshold limit (20 Lakhs) a val leh, sum na lak khiak ching in aval na zahzah tax na piak ngai ding suak hi. Hiaiteng ban ah Bank kibang mah ah account khat sang a tamzo nei leh huai account a sum kilakhia teng gawmkhawm ding ahi diam? Bank tuamtuam ah account nei leh huai a sum kilakhia teng gawmkhawm ding ahi diam? Hiai dotna te tuni tan in chiangkuang tak a chetna bangmah a om naikei.

Hiai I gente mi tamtak in lakh 20 taktak kumkhat in sum lak khiak di nei kei ni I chi maithei a, thudik leng ahi. Himahleh sumsin mite leh khosakna tungtuan zodeuhte’ a ding in lakh 20 tawm mahmah ding in gintak huai, ban ah, adiakin saptuam, society, group, organisation, association-te a ding in pilvan huai din ngaihsun ing.

I geen taksa bang in, hiai amendment kizatpat hun ahih leh July 1, 2020 ahi a, himahleh sum withdraw kibawl te sim pat hun April 1, 2020 ahi hi. July khatawp vel in bank tuamtuam ah TDS cut ding zah pai ziahziah a, ki cut ziahziak hi. Lamka khosung ah mite houlimna khenkhat leh source khenkhat apan kizasawn dan in July khatawp vel a TDS mimal account a kipan ki cut zah (order paizah) gawmkhom Crore 2-3 kikal vel pha ding a tuat ahi. Lamka khosung ah hiaizah vel hisap ahih leh India pumpi ah TDS-194N ziak in crore bangzah government in a musuah dia? GDP -23 panpihna (relief fund) a hi maidiam?

Ahih leh TDS apan bang chidan a kiveng thei ding?
TDS 194N a kipan kiven ding dan I gen ma in transaction tuamtuamte I theihsiam masak ngai hi. Online payment/Transfer (e-cash) te TDS 194N in huam kha lou hi. Huai ban ah, Cheque book nei customer khat in Cheque tungtawn a midang account a sum deposit sak(cheque transfer) te leng TDS in a huam kha kei hi. Huaiziak in Loan lakh val la sum lakh tunglam lak khiak di neite a ding in, April 1, 2020 a kipan bank a sum lak khiak zah gawmkhop phot ding, lakh 20 a chin matan lung himoh hetlou a lak khiak theih chihna ahi. Lakh 20 a chin chiang in sum lak khiak beh ding na neih laileh March 31, 2021 hong hih mateng, Internet Banking tungtawn/Cheque tungtawn in innkuan pihte’ account/tanau laina khatpeuh account ah amau lem hon sakpih uleh sum transfer inla, amau’ account a kipan lakh 20 tan a thawn in na lakhe thei nawn zel dia, limit a bei chiang in midang account ah... hiai dan in hihhih le teh TDS 194N in hon huam kha kei ding. Midang’ account na zatsak leh leeng amau lakh 20 taktak lakkhiak ding neikei unteh chi in a limit I genzah veel withdraw na bawl khade!! Job Card nitha, PM Kishan, Teeksum, Meithai Panpihna leh a dangdang luutzel sam ahih ziak in amau’ zat ding limit bangzah hiam beek siit sak a hoih ding hi. Hiai TDS 194N a pan kiven didan I gente a hoihpen hi kholkei mahleh, apoi luatna di leng om din ka gingta kholkei a, a dikzaw, hoihzaw paididan kichuupzaw thei i omleh kithuzak in mipi lak ah awareness bawl khawm zel ding in simtute ka hon chial hi.

Ahihleh TDS in saptuam, association, organisation leh adangdang tampi a huam kha diam? Kou a hichi hia...a hon huam kha diam? Kou hiailam sem ung a, a hon huam kha diam? Threshold limit vaal lakhe le ung kou bang ka chi di ua? chih dotna a tam mahmah hi. Sorkar a diale thil thak, mipi a dia le thilthak ahih ziak in atung a list tamlou kiluikhiate I hihkei nak leh pilvang tak a om phot hoih mahmah din gintak huai. Aziak tuh, en nna sem hoih, genuine and health business/activity sai hi in, humanitarian work/helping profession/social service/religious work sem in/non taxable income a pan sum mu hileng leeng sorkar ten I bank account a pan sum hon cut mawk le uh buai huai mahmah ding. I gensa bang in thilthak ahih ziak in bank te/financial institution khatpeuh/government nasem te hitaleh a thei zosam om khollou, thil paidan chih le om nailou ahih man in pivan poimoh. Sorkar ten sum hon cut le uh nget kik haksa mahmah ding ahih ban ah, hon refund theih dingte uh leng, sai neuhneuh a ngaih ding ban ah, hun sawtpi hon la ding ahih man un, tu leh tu dinmun in kivenna(avoidance) mah poimoh ngaih masak hoih ding in gintak huai.

Hiai TDS-194N digital transaction (cashless transaction) promote ding chih himahleh bank a kipan sum kilakhia te a bank a lutkik nawn ziahziah diam? Cash transaction mah hon hihhat zokha maimah diam? Bank ah sum omlou, sum kidaihlou chih hong hi zo diam? Gintak dan bel I nei a, himahleh, theichian tadih kei.