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yksd foÙk
uksV tk ldrk gSA ;g iz.kkyh csykspnkj vkSj vuqRiknd Hkh gS D;ksafd ljdkj dks blls dksbZ mYys[kuh; vk; izkIr
ugha gksrhA bls n`f"V esa j[krs gq, vk/qfud le; esa u rks bl dj iz.kkyh dj dksbZ vkSfpR; gS vkSj u egÙoA
izfrxkeh dj dh rkfydk
vk; Lrj (`` `` `) dj dh nj (izfr'kr) dj dh jkf'k (`` `` `)
40,000 20 8,000
50,000 15 7,500
60,000 10 6,000
70,000 5 3,500
mi;qZDr rkfydk dks fuEukafdr fp=k }kjk iznf'kZr fd;k tk ldrk gSµ
Y
esa) 20 çfrxkeh dj
(çfr'kr 15
nj 10
dh
dj 5
O 40 50 60 70 X
vk; Lrj (gtkj esa)
fp=k 3
13-3-4 v/ksxkeh dj (Degressive Taxation)
v/ksxkeh dj ,d fuf'pr lhek ,d izxfr'khy gksrs gSaA fdUrq bl lhek osQ ckn ;g dj vkuqikfrd cu tkrs
gSaA orZeku le; esa fodkl'khy vFkZO;oLFkk,¡ blh izdkj osQ djksa dk vf/d iz;ksx djrh gSaA
v/ksxkeh dj dh rkfydk
vk; Lrj (`` `` `) dj dh nj (izfr'kr) dj dh jkf'k (`` `` `)
40,000 5 2,000
50,000 10 5,000
60,000 15 9,000
70,000 20 14,000
80,000 20 16,000
LOVELY PROFESSIONAL UNIVERSITY
132 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY