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O;f"V vFkZ'kkL=k osQ fl¼kar
uksV eku yhft, fd ljdkj LT jkf'k osQ cjkcj iQeZ ij ,deq'r dj yxkrh gS] ftlls bldk ykHk oØ TP
uhps dh vksj TP ij pyk tkrk gS vkSj iQeZ viuk mRiknu OQ ls de dj OQ dj nsrh gSA iQeZ viuh
1 1 2
oLrq dh dher c<+k nsxh vkSj dj dks miHkksDrkvksa dks gLrkarfjr dj nsxhA ysfdu ,deq'r dj osQ dkj.k
fLFkj ykxrsa c<+us ls ykHk vfèkdredj.k mRiknu OQ esa dksbZ ifjorZu ugha gksrk gSA
nwljh vksj] fcØh dj tSlk fof'k"V dj (Specific Tax) yxkus ls ykHk oØ uhsps ckb± vksj ljd tk,xk]
tSlk fd fp=k 19-7 esa n'kkZ;k x;k gSA ykHk izfrcaèk js[kk MP nh gksus ij] foØ; vfèkdredj.k iQeZ vius
mRiknu dks OQ ls de dj OQ dj nsxhA ;g dher c<+k nsxh vkSj dj dks miHkksDrkvksa dks gLrkarfjr
2 3
dj nsxhA ykHk&vfèkdredj.k iQeZ Hkh vius mRiknu dks OQ ls de djosQ OQ dj nsxh vkSj mldh
1
dher c<+k nsxhA ijarq foØ; vfèkdredj.k iQeZ osQ mRiknu esa deh ykHk&vfèkdredj.k iQeZ dh vis{kk
vfèkd gksxh] Q Q > QQ A
1 2 1
fp=k 19-7
Profit M P
O Q QQ 3 Q 2
1
TP TP
Output 1
Lo&ewY;kadu (Self Assessment)
fuEufyf[kr dFkuksa esa ls lgh@xyr Nk¡fV,
(State whether the following statements are True/False)μ
7- cksey dh foØ;&vfèkdredj.k iQeZ ykHk&vfèkdredj.k iQeZ ls vfèkd okLrfod gSA
8- uo&Dykfldh ykHk vfèkdredj.k fl¼kar ;g ekurk gS fd vYidky esa fLFkj ykxrksa esa ifjorZuksa
ls mRiknu izHkkfor ugha gksrk gSA
9- cksey us n'kkZ;k gS fd tgk¡ iQes± cgqr oLrq,¡ mRikfnr djrh gSa] foØ; vfèkdredj.k iQeZ ykHknk;d
vkxrksa vkSj fuxZrksa ls cp ldrh gSaA
10- cksey osQ vuqlkj] foØ; vfèkdredj.k iQeZ vius vkxe dks c<+kus osQ fy, ykHkksa osQ vfèkdre Lrj
vkSj ykHkksa osQ U;wure Lrj (vFkkZr~ ykHk izfrcaèk) osQ chp varj dk iz;ksx djsxhA
cgqoLrq ekWMy (Model with Multiproducts)μcksey us n'kkZ;k gS fd tgk¡ iQes± cgqr oLrq,¡ mRikfnr
djrh gSa] foØ; vfèkdredj.k iQeZ vykHknk;d vkxrksa vkSj fuxZrksa ls cp ldrh gaSA bls fp=k
19-8 esa O;Dr fd;k x;k gS] tgk¡ oLrq X dks {kSfrt v{k ij vkSj oLrq Y dks vuqyac v{k ij ekik x;k
gSA PP oØ X vkSj Y osQ lHkh la;ksxksa dks O;Dr djrk gS tks ,d fLFkj O;; vFkok oqQy ykxrksa ls mRikfnr
1
dh tk ldrh gSA oØ R , R vkSj R le&vkxe oØ gSa tks izR;sd oØ ij X vkSj Y osQ lHkh la;ksxksa ls
1 2 3
,d fLFkj vkxe nsrs gSaA PP vkSj R oØksa dk Li'kZ ¯cnq T ykHk vfèkdredj.k dk ¯cnq gSA ;gh vkxe
1 2
vfèkdredj.k dk ¯cnq gS D;ksafd ;g mPpre izkI; le&vkxe oØ R ij fLFkr gS tks PP }kjk fn, gq,
3 1
O;; osQ lkFk esy [kkrk gSA bl izdkj] nksuksa izdkj dh iQes± ,d gh ifj.kke nsrh gSa tc os ,d tSlh vkxrsa
leku ek=kkvksa esa iz;ksx djrh gSa vkSj mUgsa fcYoqQy ,d tSls gh <ax ls fu;qDr djrh gSaA
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