印度从2026年4月起免除MACT补偿利息税。 India to exempt MACT compensation interest from tax starting April 2026.

自2026年4月1日起,印度机动车事故索偿法庭判给个人的利息将完全免缴所得税,并免缴来源税,确保受害者及其家属获得死亡、残疾或伤害的全额赔偿,而不扣除税款。 Starting April 1, 2026, interest awarded to individuals by Motor Accident Claims Tribunals (MACT) in India will be fully exempt from income tax and free from Tax Deducted at Source (TDS), ensuring victims and their families receive full compensation for death, disability, or injury without tax deductions. 这一变化从2026-27财政年度开始,旨在提供即时财政救济,特别是对那些在索赔方面长期拖延的人,并消除退税或履约的负担。 The change, effective from the 2026-27 financial year, aims to provide immediate financial relief, especially for those facing long delays in claims, and removes the burden of tax refunds or compliance. 修正案修改了2025年《所得税法》第11节和第56节,将此类赔偿金视为非应纳税补偿而非收入。 The amendment modifies Sections 11 and 56 of the Income Tax Act, 2025, treating such awards as non-taxable compensation rather than income.