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Tax Tribunal Rules: Not All Bank Deposits Are Taxable Income

a close up of a typewriter with a tax return sign on it
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A man in India put a lot of cash in his bank account. He put in ₹1.33 crore. He did not send his tax form to the government. The tax office said he must pay tax on all the money.

The man went to a special court about tax. This court is called ITAT. ITAT looks at problems between people and the tax office. The court checked the man's case.

ITAT said the tax office made a mistake. Not all money in a bank is taxable income. Taxable income means money you must pay tax on. The court said the tax office cannot say all deposits are income.

In another case, a man put ₹54 lakh cash in his bank. He forgot to pay tax on it. But ITAT said he did not have to pay all the tax. The court gave a ruling to help him. A ruling is a decision from a court.

These decisions are big news for people in India. They show that banks deposits and tax rules can be different for each person.

Vocabulary15 words

ITAT
a special court for tax problems
taxable income
money that you must pay tax on
ruling
a decision made by a court
deposit
money you put into a bank
tax department
the government office for tax
ITR
a form you send to tell the government about your money
lakh
one hundred thousand (100,000)
crore
ten million (10,000,000)
cash
money as coins or notes
bank account
a place at a bank to keep your money
government
the people who run a country
mistake
something done wrong
case
a problem taken to a court
court
a place where judges decide about problems
pay tax
to give money to the government

Quiz

1. What did ITAT decide about bank deposits?
2. How much cash did the first man put in his bank account?
3. True or False: The tax department made a mistake, according to ITAT.

Fill-in-the-blank listening

Play the audio again and fill in the missing words as you listen.

A man in India put a lot of cash in his bank account. He put in ₹1.33 _____. He did not send his _____ to the government. The tax office said he must pay _____ on all the money.

The man went to a special court about tax. This court is called _____. ITAT looks at problems between people and the tax office.

ITAT said the tax office made a _____. Not all money in a bank is _____ income. The court said the tax office cannot say all _____ are income.

In another case, a man put ₹54 _____ cash in his bank. He forgot to pay tax on it. But ITAT said he did not have to pay all the tax. The court gave a _____ to help him.

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