Page 109 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ —10% djk?kkr (dj dk ncko)] dj&foorZu ,oa djkikr (dj dk Hkkj)

Lo&ewY;kadu (Self Assessment) uksV

fuEufyf[kr dFkuksa esa lR; vFkok vlR; dh igpku djsa
(State whether the following statements are True or False):
6. dj osQ Hkkj dks djkikr Hkh dgrs gSaA
7. djk?kkr dj osQ vafre Hkkj dks izdV djrk gS vkSj djkikr dj osQ izkjafHkd Hkkj dks izdV djrk gSA
8. djk?kkr ls cpuk dj vioapu dgykrk gSA
9. ;fn ,d mRiknd oLrq osQ ewY;ksa dks dj dh ek=kk osQ vuqlkj c<+kus esa liQy gks tkrk gS rks dj dk

ekSfnzd Hkkj mRiknd ij gh iM+rk gSA
10. tc djnkrk dkuwu dk ikyu djrs gq, dj cpkrk gS rks mls dj dk cpko dgrs gSaA

10-4 lkjka'k (Summary)

• djk?kkr vFkok dj dk ncko ml O;fDr ij iM+rk gS ftl ij ljdkj dj yxkrh gS vkSj tks okLro
esa ljdkj dks dj dk Hkqxrku djrk gS vkSj djnkrk osQ :i esa ljdkj osQ ikl blh O;fDr dk uke
iathÑr gksrk gSA
• dj nsus dk rkRdkfyd izHkko ftl O;fDr ij iM+rk gSZ] mls djk?kkr dgrs gSaA tc djnkrk fdlh dj
fo'ks"k osQ Hkkj dks nwljksa ij foofrZr ugha dj ikrk rks ml ij djk?kkr osQ lkFk dj dk Hkkj Hkh iM+rk
gSA
• lkekU; vFkks± esa dj foorZu dk vfHkizk; gS djnkrk }kjk dj osQ Hkkj dks fdlh nwljs ij VkyukA dj

foorZu og izfØ;k gS ftlesa djnkrk vius djHkkj dks nwljksa ij Mkyus dk iz;kl djrk gSA
• djkikr foorZu dk vfUre ifj.kke gS] ;g izR;{k ekSfnzd Hkkj gSA bl izdkj djkikr dh leL;k esa ;g
fo'ys"k.k fd;k tkrk gS fd dj dk Hkqxrku dkSu djrk gS vFkkZr~ ekSfnzd Hkkj fdl ij iM+rk gSA
• djk?kkr vkSj djkikr esa vUrj djkjksi.k osQ izkjfEHkd Hkkj ,oa vfUre Hkkj osQ vk/kj ij fd;k tkrkA

• ;fn ,d mRiknd oLrq osQ ewY;ksa dks dj dh ek=kk osQ vuqlkj c<+kus esa liQy gks tkrk gS rks dj dk
izR;{k ekSfnzd Hkkj miHkksDrkvksa ij iM+rk gS D;ksafd mls oLrq dk vf/d ewY; pqdkuk iM+rk gSA
10-5 'kCndks'k (Keywords)

• foorZu (Shifting)µnwljs ij VkyukA
• djkikr (Incidence of Tax)µdj yxkukA

10-6 vH;kl&iz'u (Review Questions)

1- dj foorZu ls D;k vfHkizk; gS\

2- djk?kkr dks ifjHkkf"kr djsaA
3- djkikr dh O;k[;k djsaA
4- djk?kkr ,oa djkikr esa D;k varj gS\
5- dj dk ekSfnzd Hkkj vkSj okLrfod Hkkj ls vki D;k le>rs gSa\

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 103
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY