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lef"V&vFkZ'kkL=k osQ fl¼kar



                                leqnk;ksa esa] yksxksa dh lkis{k vk; osQ varj gh miHkksx [kpks± dks fuèkkZfjr djrs gSaA fdlh èkuh O;fDr dh APC
                  uksV
                                vis{kkÑr de gksxh D;ksafd mls vius miHkksx <k¡ps dks cuk;s j[kus osQ fy, viuh vk; osQ FkksM+s Hkkx dh t:jr
                                iM+sxhA nwljh vksj] vis{kkÑr xjhc O;fDr dh APC vfèkd gksxh D;ksafd og vius iM+ksfl;ksa vFkok lkfFk;ksa osQ
                                miHkksx LVS.MMZ rd igq¡pus dk iz;Ru djrk gSA blls nh?kZdkyhu APC dh fLFkjrk Li"V gks tkrh gS] D;ksafd
                                oqQy feykdj de vkSj vfèkd APC larqfyr gks tk,xhA bl izdkj] ;fn fdlh ns'k eas vk;ksa dk fujis{k vkdkj
                                c<+ Hkh tk,] rks Hkh leLr vFkZO;oLFkk dh APC vk; osQ mPprj fujis{k Lrj ij fLFkj jgsxhA
                                Mwlucjh osQ fl¼kar dk nwljk Hkkx gS] ^vk; dh fiNyh pksVh* (past peak of income) ifjdYiuk tks miHkksx
                                iQyu esa vYidkyhu mrkj&p<+koksa dh O;k[;k djrh gS vkSj osQU”k dh bl ekU;rk dk [kaMu djrh gS fd miHkksx
                                lacaèk ifjorZuh; gSA bl ifjdYiuk dh LFkkiuk gS fd le`f¼ dh vofèk osQ nkSjku miHkksx c<+sxk vkSj èkhjs&èkhjs
                                vius vkidks vfèkd Å¡ps Lrj ij lek;ksftr (adjust) dj ysxkA tc ,d ckj yksx vk; osQ ,d fo'ks"k mPPkre
                                Lrj ij igq¡p tkrs gSa vkSj bl thou&Lrj osQ vknh gks tkrs gSa rks eanh osQ nkSjku Hkh os vius miHkksx <k¡pksa dks
                                NksM+us dks rS;kj ugha gksrsA Mwlucjh osQ 'kCnksa esa] ¶fdlh ifjokj osQ fy, 'kq: esa vfèkd [kpks± dks jksdus dh
                                vis{kk Å¡ps Lrj ls [kpsZ ?kVkuk vfèkd dfBu gksrk gSA bl izdkj T;ksa&T;kssa vk; fxjrh gS R;ksa&R;ksa miHkksx Hkh
                                fxjrk rks gS ijarq vk; esa o`f¼ dh vis{kk de vuqikr esa] D;ksafd miHkksx dks cuk, j[kus osQ fy, miHkksDrk O;;
                                djrk gSA nwljh vksj] tc leqRFkku (recovery) dh vofèk osQ nkSjku vk; c<+rh gS] rks cpr esa rsth ls o`f¼
                                osQ lkFk miHkksx c<+rk gSA* bls vFkZ'kkL=kh jSpV izHkko (Ratchet Effect) dgrs gSaA




                                   uksV~l  izR;sd O;fDr dk miHkksx O;ogkj Lora=k ugha gksrk vfirq izR;sd vU; O;fDr osQ O;ogkj ij fuHkZj gksrk
                                          gSA

                                Mwlucjh us viuh nksuksa lac¼ ifjdYiuk,¡ feykdj bls fuEufyf[kr :i esa izLrqr fd;k gSµ

                                                          C           Y
                                                           t     ac    t
                                                                   –
                                                          Y   =       Y
                                                           t           0
                                Lo&ewY;kadu (Self Assessment)

                                fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :
                                                                    ---------------
                                  1- tsEl Mwlucjh dh lkis{k vk; ifjdYiuk    osQ miHkksx fl¼kar dh vkèkkjHkwr ekU;rkvksa osQ
                                    vLohdkj ij vkèkkfjr gSA
                                                              ---------------
                                  2- izR;sd O;fDr dk miHkksx O;ogkj    ugha gksrkA
                                                     ---------------
                                  3- miHkksx lacaèk le; esa    gksrs gSaA
                                                                                                          C  L
                                tgk¡ C rFkk Y Øe'k% miHkksx rFkk vk; gSa] t pkyw vofèk dk crkrk gS]  C  E  2  C  S2
                                                                                      Consum ption         C  S1
                                (o) fiNys vfèkdre Lrj dks vkSj a èkukRed Lok;Ùk miHkksx ls laacafèkr  2
                                fLFkjkad gS vkSj c miHkksx iQyu gSA bl lehdj.k esa] pkyw vofèk esa  C  1  E
                                miHkksx&vk; vuqikr (C /Y ) ( = APC) dks Y /Y  dk iQyu ekuk x;k   1
                                                 t  t            t  0                       E  0
                                gS vFkkZr~ fiNyh vfèkdre vk; ls pkyw vk; dk vuqikrA ;fn ;g
                                                                                      O    Y 0  Y 1  Y 2
                                                                                             incom e
                                vuqikr fLFkj jgrk gS] tSlk fd fLFkjrk ls c<+rh vk; dh vofèk esa gksrk
                                                                                             fp=k 8-1



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