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iekweI–2: rwStrI Awmdn : rwStrI Awmdn dI Dwrxw




            (2)  Awmdn ivDI (Income Method)                                                      È؇
            Awmdn ivDI rwhI rwStrI Awmdn dI grxw krx dy leI aqpwdn dy sMDnW ƒ ausdI aqpwdn syvwvW dy bdly
            pRwpq pwirSrimk Aqy Awmdn dw kul joV ikqw jw skdw hY[ ivSqirq rup qy ies rwhI Srm dw pwirSimk
            mjdurI dy rup iv`c, Buim dw pwirSimk lgwn dy rup iv`c, pujI dw pwrSRimk ibAwj dy rup iv`c Aqy aDm-
            virqI dw pwihSRimk lwB dy rup iv`c swml ikqw jwdw hY[ jykr swDn Awmdn dI Alg qo phcwn n ho sky
            qW imSirq Awmdn (Bwv lgwn, ibAwj, lwB Aqy mjdUrI) rwhI rwStrI Awmdn pRwpq ik jw skdI hY[ ieho
            ijhw ArQ-ivvsQw dy gYr-sNgiTq Kyqr (Bwv gYr ingm Kyqr) iv`c huMdw hY[ ijQy aqpwdn dy swDn Awp
            mwlk (Self-owner) huMdy hn[ iehnW dI syvwvW bwjwr qo ikrwey qy pRwpq nhI ikqI jw skdI[Awmdn ivDI ƒ
            vrgIkrIq kwrXo dy Anuswr ivDI (Distributed Share Method) jW swDn Bugqwn ivDI (Factor Payment
            Method) vI ikhw jwdW hY[

            swDn Awmdn dy AMg (Components of Factor Income)
            swDn Awmdn dy AMg ies qrw hY –
              1.  mjdUrI Aqy vyqn jw krmcwirAw dw pwirSRimk (Wages and Salaries or Compensation of
                 Employees)– kMm qo pRwpq Awmdn ƒ krmcwirAw dw pwirSimk vI ikhw jwdw hY[ kyNdrI sWiKAkI
                 sNgTn (Central Statistical Organisation) dy muqwibk, “krmcwirAw dy pwirSimk qo Bwv aqpwdk
                 rwhI ikqy gey auh swry Bugqwn hn jYVy ik aunW rwhI Awpxy krmcwirAw ƒ mjdurI Aqy vyqn dy rup iv`c
                 ngd Aqy iksq dy rup iv`c Aqy krmcwirAw dI smwijk surSw XojnwAW Aqy injI pynSn, pwirvwirk
                 Bqw, Awksimk bImw, jIvn bImw Aqy ieho ijhI duijAw Xojnwvw dy rup iv`c mwilkW dy Xogdwx dy rup
                 iv`c Awroipq mu`l dy rup iv`c idqy jWdy hn[(Compensation of Employees means all payments
                 by producers, of wages and Salaries to their employees in cash and in kind and of con-
                 tribution paid or imputed in respect of their employees to social security schemes and
                 private pension, family allowance, casual insurance, life insurance and similar schemes,
                 - Central Statistical Organisation) ies qrw krmcwirAw dy pwirSwimk iv`c (i) mjdurI jw vyqn,
                 bons, kmISn Aqy mhgweI Bqw (ii) iksq dy rup iv`c Bukqwn dw Awropx, ijvy muPq Awvws, vrdI
                 Aqy icikqsw suivDwvW, (iii) swmwijk surSw XojnwvW dy iv`c mwlkW dw Xogdwn Aqy (iv) syvw invirq
                 krmcwirAw dI pynSn Awid swml hn[
              2.  ikrwey qo pRwpq Awmdn (Rental Income) – ikrwey qo pRwpq Awmdn auh Awmdn hY jyVI ik muK qor
                 qy Buim jw iemwrqW dy svwimqv qo pRwpq huMdI hY[ iesleI Buim jw iemwrqW dy mwlkW ƒ iek iniScq
                 smy AvDI dy leI AwpxI sMpqI (Property) dI syvwvW dw apXog krx dw AiDkwr iksy dujy ivAkqI
                 ƒ dyx dy bdly ikrwey dy rup iv`c Awmdn pRwpq huMdI hY[bso, trktro, mSIno AwdI itkwa vsquAw dy
                 apXog dI suivQwvW ƒ iek suinScq smy dy leI dujy ivAkiqAw ƒ ikrwey qy iv idqw jw skdw hY[
                 ies qrw pRwpq Awmdn ƒ ikrwey qo pRwpq Awmdn smJIAw jwvygw Bwv jyVy mwknW iv`c auhwnW dy mwlk
                 Awp hihdy hn auhnW dw Awroipq ikrwAw (Imputed Rent) vI ikrwey dI Awmdn dw iek Bwg huMdw hY,
                 Aqy ies leI iehwƒ rwStrI Awmdn iv`c swml ikqw jwdW hY[ ikrwey qo pRwpq Awmdn iv`c rwAltI
                 (Royalty) ƒ vI swml ikqw jwdW hY rwAltI lokW ƒ kwpIrwiet (Copy Right), pytynt rwiet (Pat-
                 ent Right) Aqy pRwkriqk swDnW ijvy KwnW (Mines) dy rwiet qo pRwpq hUMdI hY[
              3.  ibAwj (Interest) – ibAwj auh Awmdn hY jyVI kI bYNk iv`c jmw rwSI Aqy PrmW ƒ ikqy gey auDwr qo
                 pRwpq huMdI hY[Kws gl ieh hY ik srkwr Aqy apBogqw rwhI idqy jwx vwly ibAwj ƒ rwStrI Awmdn
                 iv`c Swml nhI ikqw jwdW ikaik iehwƒ cwlu AwriQk aqpwdn (Current Economic Production)
                 dy leI ikqw igAw Bugqwn nhI mwinAw jwdW[
              4.  lwB (Profit) – aDmvirDI dy Plsvrup pRwpq hox vwlI Awmdn ƒ lwB ikhw jwdw hY[ ijQy aDwmI qo mqlwb
                 ingm (Corporation) hY[ iek aDwmI jW ingm Awpxy pury lwB ƒ Awpxy ihsydwrW (Shareholders) iv`c




                                 LOVELY PROFESSIONAL UNIVERSITY                                                21
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