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yksd foÙk

uksV (1) dj vk; dk caVokjk (Distribution of Tax Proceeds)

bl iz.kkyh osQ vUrxZr osQUnzh; ljdkj oqQN dj yxkrh gS vkSj buls izkIr vk; dks ,df=kr djrh gS rFkk ,df=kr
vk; dks la?kh; bdkb;ksa esa foHkkftr dj nsrh gSA bl fof/ dks leiZ.k (Assignment) fof/ dgrs gSa vFkok
^vk; oqQ.M forj.k fof/* (Distributive Pool Method) dgrs gSaA bl fof/ dks ykxw djrs le; rhu
leL;k,¡ vkrh gSaµ

(i) dkSu ls djksa dh vk; dk foHkktu fd;k tk,\
(ii) djksa dh vk; osQ dkSu ls fgLls vFkok vk; osQ fdl izfr'kr dks jkT; ljdkjksa esa ck¡Vk tk,\
(iii) izR;sd jkT; dk fgLlk fdl izdkj vFkok fdl vk/kj ij fuf'pr fd;k tk,\
(1) djksa ls djksa dh vk; foHkkftr dh tk,µtgk¡ rd bl ckr dk iz'u gS fd dkSu&ls djksa dh vk; dks
jkT;ksa esa ck¡Vk tk,] bl lEcU/ esa la?k osQ lafo/ku esa ;g fy[kk gksrk gS fd dkSu&dkSu ls djksa ls izkIr vk;
dks jkT;ksa esa ck¡Vk tk,A
(2) djksa ls izkIr vk; osQ dkSu&ls fgLls dks vFkok djksa ls izkIr vk; osQ fdl izfr'kr dks jkT;ksa esa
ck¡Vk tk, vkSj fdl izfr'kr dks osQUnzh; ljdkj vius ikl j[ksµbl lEcU/ esa Hkh lafo/ku esa fn;k gqvk
gks ldrk gSA Hkkjr vkSj vizQhdu la?kksa osQ lafo/ku esa bl ckr dh O;oLFkk gS] fd foÙk vk;ksx dk xBu fd;k
tkuk pkfg,] tks jkT;ksa osQ fgLls osQ ckjs esa fuekZ.k djsxkA dukMk esa bl lEcU/ esa osQUnzh; vkSj jkT; ljdkjksa
osQ chp ik¡p o"kZ osQ fy, le>kSrk (agreement) gksrk gSA bl ekeys esa Hkkjrh; O;oLFkk esa gh vis{kkÑr
vf/d yphykiu gSA ;gk¡ foÙk vk;ksx djksa ls izkIr vk; dks jkT;ksa dk fgLlk mudh vko';drk osQ vk/kj ij
fuf'pr djrk gSA
;gk¡ ;g ckr è;ku nsus ;ksX; gS fd ;fn lafo/ku esa jkT;ksa osQ fgLls dk vuqikr vFkok izfr'kr Hkh fn;k gqvk
gS] rks bl O;oLFkk esa yphykiu tks ,d cgqr vko';d xq.k gS yxHkx lekIr gks tk,xk] D;ksafd lafo/ku esa
vklkuh ls ifjorZu lEHko ugha gksrsA
izks- oh- ih- vnkjdj us bl leL;k dks] fd djksa ls izkIr vk; dk osQUnz rFkk jkT;ksa esa fdl izdkj caVokjk
djsa] gy djus dh fuEufyf[kr fof/;k¡ crkbZ gSaµ
(i) la?kh; ljdkj dj vk; dk ,d fuf'pr izfr'kr vius ikl j[k ys vkSj 'ks"k jkf'k dks vkuqikfrd
<ax ls la?k dh bdkb;ksa osQ chp ck¡V nsA
(ii) la?kh; ljdkj dj vk; dh lEiw.kZ jkf'k ,d fuf'pr vuqikr esa la?k dh bdkb;ksa osQ chp ck¡V nsaA

(iii) la?kh; ljdkj osQ fy, fuf'pr jkf'k cpk yh tk, vkSj 'ks"k jkf'k vU; ljdkjksa osQ chp ck¡V nh tk,A
(iv) osQUnzh; ljdkj osQoy djksa dks vkjksfir vkSj ,df=kr djs vkSj muls izkIr vk; dks jkT; ljdkjksa dks
lkSai nsA
(3) dj&vk; osQ caVokjs dh rhljh leL;k ;g gS fd izR;sd jkT; dk fgLlk fdl vk/kj ij fuf'pr
fd;k tk,µ;g okLro esa ,d tfVy leL;k gSA Hkkjr o oqQN vizQhdu la?k esa jkT; ljdkjksa dk fgLlk oqQN
,sls rÙoksa ij mls tula[;k dk vkdkj] vk£Fkd vkSj lkekftd fiNM+kiu rFkk izR;sd bdkbZ osQ ,df=kr vk;
esa ;ksxnku osQ vk/kj ij foÙkh; vk;ksx }kjk fuf'pr fd;k tkrk gSA fdUrq vktdy vfUre rÙo osQ egÙo ij
cy fn;k tkrk gSA vr% izR;sd jkT; dk fgLlk] tula[;k] vk£Fkd o lkekftd fiNM+kiu vkSj jkT; dh
ftEesnkfj;ksa vFkok mÙkjnkf;Roksa osQ vk/kj ij fuf'pr fd;k tkrk gSA

20-3-4 ykHk vkSj nks"k (Advantages and Defects)
bl O;oLFkk osQ oqQN ykHk o nks"k Hkh gSa tks fuEu izdkj fn;s x;s gSaµ

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
256 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY