बदल गया 64 साल पुराना नियम, 1 अप्रैल 2026 से होगा ‘नया’ टैक्स युग शुरू

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केंद्रीय बजट 2026 के माध्यम से 1 अप्रैल 2026 से इफेक्टिव होने वाले नए Income Tax Act, 2025 की अनाउंसमेंट की है, यह 1961 के पुराने कानून की जगह लेगा, आइये जानते है 1 अप्रैल 2026 से होने वाले बदलाव के बारे में:

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पुराने इनकम टैक्स एक्ट को हटाकर एक सरल और नया इनकम टैक्स कानून लागू होगा, जिसमें सेक्शन की संख्या लगभग आधी कर दी गई है

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विदेश में एजुकेशन और मेडिकल पर्पस के लिए भेजी जाने वाली राशि (LRS) पर TCS 5% से घटाकर 2% कर दिया गया है

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ओवरसीज टूर पैकेज खरीदने पर लगने वाले TCS को भी बिना किसी सीमा के 2% कर दिया गया है (पहले यह 5% और 20% था)

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अपनी गलतियों को सुधारने के लिए रिवाइज्ड रिटर्न भरने की लास्ट डेट 31 दिसंबर से बढ़ाकर 31 मार्च कर दी गई है

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मोटर एक्सीडेंट क्लेम ट्रिब्यूनल (MACT) द्वारा पेर्सनली दिए गए ब्याज पर अब कोई इनकम टैक्स या TDS नहीं लगेगा

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टैक्सपेयर केटेगरी के हिसाब से डेडलाइन अलग होगी। ITR-1 और ITR-2 के लिए 31 जुलाई रहेगी, जबकि बिना ओडिट वाले बिजनेसमैन के लिए इसे 31 अगस्त तक बढ़ाया गया है

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शेयरों के बायबैक से होने वाली आय पर अब कैपिटल गेन्स के रूप में टैक्स लगेगा, जिससे प्रमोटरों और ओर्डिनरी शेयर होल्डर के लिए कर व्यवस्था समान होगी

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कोर्पोरेट के लिए मिनिमम अलटरनेट टैक्स (MAT) की रेट को 15% से घटाकर 14% कर दिया गया है

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टैक्सपेयर (छात्रों, युवाओं और NRI) के लिए एक टाइम-बांड स्कीम लाई गई है, जिससे वे बिना किसी दंड के अपनी फोरेन असेस्ट का खुलासा कर सकेंगे

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नहीं होगी फिनिशिंग खराब जब ऐसे साफ करेंगे किचन कैबिनेट Find out More

बदल गया 64 साल पुराना नियम, 1 अप्रैल 2026 से होगा ‘नया’ टैक्स युग शुरू

1- नया इनकम टैक्स एक्ट लागू

विदेश में एजुकेशन और मेडिकल पर्पस के लिए भेजी जाने वाली राशि (LRS) पर TCS 5% से घटाकर 2% कर दिया गया है

2 -TCS रेट में कटौती होगी

ओवरसीज टूर पैकेज खरीदने पर लगने वाले TCS को भी बिना किसी सीमा के 2% कर दिया गया है (पहले यह 5% और 20% था)

3- फोरेन टूर पैकेज में कमी

अपनी गलतियों को सुधारने के लिए रिवाइज्ड रिटर्न भरने की लास्ट डेट 31 दिसंबर से बढ़ाकर 31 मार्च कर दी गई है

4- रिवाइज्ड रिटर्न की डेडलाइन बढ़ी

मोटर एक्सीडेंट क्लेम ट्रिब्यूनल (MACT) द्वारा पेर्सनली दिए गए ब्याज पर अब कोई इनकम टैक्स या TDS नहीं लगेगा

6- मोटर एक्सीडेंट क्लेम टैक्स-फ्री

5- ITR भरने की अलग है डेडलाइन

7- शेयर बायबैक पर नया टैक्स

कोर्पोरेट के लिए मिनिमम अलटरनेट टैक्स (MAT) की रेट को 15% से घटाकर 14% कर दिया गया है

8- मिनिमम अलटरनेट टैक्स कम

9- फोरेन असेस्ट का खुलासा