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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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