Income Tax Kya hota hai Uske Types aur kaise Work Karta Hai
Kya hota hai Income Tax: Income Tax yaani aaykar ek prakar ka kar hota hai jise sarkarein apne adhikar kshetron ke bheetar vyavsayon aur vyaktiyon dwara srjit aay par lagati hain.
Kaanoon ke anusar, kar daata ko apni kar badhyata nirdharit karne ke liye anivary roop se Income Tax return file karna chahiye. Aayakar sarkaron ke liye rajswa ke srot hote hain. Iska upayog sarvajanik sevaon ko fund karne, sarkar ki denadariyon ka bhugtan karne aur nagrikon ke kalyan ke liye kiya jata hai.
Mukhya Baatein
- Personal Income Tax ek prakar ka aaykar hota hai jo vyaktiyon ke vetan, majdoori aur anya prakar ki aay par lagaya jata hai.
- Business Income Tax corporations, partnerships, small businesses, aur swarojgar se jude logon par lagaya jata hai.
- Kuch nivesh jaise Housing Authority Bonds ko aaykar se chhoot milti hai.
Income Tax Kis Prakar Kaam Karta Hai?
Adhikansh deshon mein pragatishil aaykar pranali hoti hai, jismein uchch aay arjit karne wale nimn aay vargon ki tulna mein adhik aaykar dar ada karte hain. America ne 1862 mein civil war ke vitt poshan mein sahayata karne ke liye desh ka pehla Income Tax lagaya.
Yuddh ke baad tax nirast kar diya gaya, baad mein 20veen sadi ke aarambh mein ise phir se lagaya gaya. Internal Revenue Service (IRS) America mein karon ko sangrahiti karti hai aur kar kanoon lagu karti hai. IRS reportable aur deductible income, credits adi ke sambandh mein jatil niyam aur regulations lagati hai.
Agency aay ke sabhi roopon jaise mazdoor, vetan, commission, nivesh aur vyavsay kamai par kar vasoolti hai. Sarkar jo personal income tax sangrahiti karti hai, vah sarkari karyakramon aur sevaon jaise samajik suraksha, rashtriya suraksha, schools aur sadakon ke vitt poshan mein sahayata kar sakti hai.
Income Tax Ke Prakar
Individual Income Tax ko Personal Income Tax ke roop mein bhi sandarbh kiya jata hai. Is prakar ka tax vyakti ki majdoori, vetan aur anya prakar ki aay par lagta hai. Kai prakar ki chhooton, katoutiyan aur credit ke karan adhikansh vyakti apni sabhi aay par kar ada nahin karte. Iske atirikt, Business Income Tax, state aur local Income Tax bhi hote hain.
Kya Hai Samvidhaanik Praavdhaan
Bhaartiya Samvidhaan ki anusoochi 7 mein Kendra Sarkar ko aise logon se tax vasoolne ka adhikaar diya gaya hai, jinki aamdani krishi ke alawa anya sroton se hai.
Yeh tax desh ke nagrikon aur sansthano par kin sharton aur niyamon ke hisab se lageinge, inke baare mein Income Tax kaanoon 1961 aur Income Tax kaanoon 1962 mein vistarit jaankari dee gayi hai.
Kendra Sarkar ki sanstha Kendriya Pratyaksh Kar Board (CBDT) bhi is sambandh mein samay-samay par nirdesh jaari karti hai. Income Tax Return (ITR) bharne ke liye ITAR form CBDT hi jaari karti hai.
Income Tax kaanoon (ITA) ke section 10(1) mein krishi aay ko Income Tax ya Aaykar (Income Tax) ke daayre se bahar rakha gaya hai. Krishi aay kis aamdani ko maana jayega, iska ullekh Income Tax kaanoon ke section 2(1A) mein kiya gaya hai.
Pichli Baar 2022 Mein Lagu Tax Slab Ke Baare Mein Jaaniye.
Financial Year 2022-23 ke liye Income Tax Return bharni ki aakhiri tareekh 31 July 2022 tay ki gayi thi. Is deadline ko khatam hone bas kuch hi din shesh bache hain.
Vitt Mantralaya ne is baar Income Tax ki daron (Income Tax Slabs) mein bada badlaav karte hue madhy aay varg ko badi raahat di gayi hai. Haalanki, yeh dhyaan rakhna hoga ki aaykar ki nayi daron ka fayda aapko tabhi milega, jab aap kisi tarah ke deductions aur tax chhoot ka fayda nahi lenge.
Jo karadarta deductions aur tax chhoot ka labh chahte hain, ve tax ki purani vyavastha mein bane rahe sakte hain. Aaiye jaante hain tax ki daron mein kya badlaav hua hai.
Itni Aay Par Tax Dar Mein Koi Baklava Nahi
Pichle tax slab ke anusar 2.5 lakh rupee ki aay par tax nahi lagega. Yeh chhoot pehle se thi. Isme koi badlaav nahi kiya gaya hai. 2.5 lakh rupee se 5 lakh rupee tak ki aay par bhi pehle ki tarah 5 percent tax lagega. 5 lakh rupee se zyada aay wale logon ko badi raahat mili hai.
5 Lakh Se Adhik Aay Par Ghatai Gayi Tax Dar
Pichle tax slab ke anusar ab 5 lakh se 7.5 lakh rupee ki aay par 10 percent tax lagega. 7.5 lakh rupee se 10 lakh rupee ki aay par ab 15 percent tax lagega. 10 lakh se 12.5 lakh rupee ki aay par ab 20 percent tax lagega. 12.5 lakh rupee se 15 lakh rupee ki aay par ab 25 percent tax lagega. 15 lakh rupee se zyada aay walo par pehle ki tarah 30 percent tax lagega.