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bdkbZ—20% la?kh; foÙk O;oLFkk

ykHk (Advantages) uksV

(a) blesa osQUnzh; ljdkj dk loksZPp egÙo cuk jgrk gS rFkk jkT; ljdkjksa dh Lok;Ùkrk Hkh lekIr ugha
gksrh gSA
(b) ;g iz.kkyh ljy gSA
(c) ;g iz.kkyh vk; dh oqQ'kyrk o lekurk osQ vk/kj ij caVokjk djus esa liQy jgh gSA
(d) jkT; ljdkjsa og dk;Z djus osQ fy, izksRlkfgr gksaxh ftUgsa osQUnzh; ljdkj egÙo ns jgh gSA osQUnzh;
ljdkj mu dk;ks± dks egÙo nsxh] ftlls la?k osQ lHkh jkT; leku Lrj ij vk tk,¡A
(e) osQUnzh; ljdkj dh vk; esa o`f¼ osQ lkFk&lkFk jkT; ljdkjksa dh vk; esa Hkh o`f¼ gksrh tk,xhA

nks"k (Defects)

(a) ;fn laxzg djus okyh bdkbZ dks mlosQ mi;ksx dk vf/dkj ugha gksxk] rks og bdkbZ vk; ,df=kr
djus esa #fp ugha ysxhA
(b) ;fn laxzg djus okyh bdkbZ dk va'k igys ls gh fuf'pr dj fn;k tk,] rks Hkh og bdkbZ dj vk;
,df=kr djus esa #fp ugha ysxhA
(c) la?kh; bdkb;k¡ nqcZy bdkb;ksa dk è;ku u j[kdj Lo;a vf/dkf/d /u izkIr djus dk iz;kl djus
yxrh gSaA ;g fLFkfr vU; bdkb;ksa esa vlUrks"k iSnk djrh gSA
(d) oqQN bdkb;k¡ tula[;k osQ vk/kj ij vf/d va'k ek¡xrh gSa rks oqQN ,df=kr vk; esa vius ;ksxnku
ij vf/d va'k ek¡xrh gS rFkk vk£Fkd o lkekftd fiNM+siu osQ vk/kj ij vf/d va'k ek¡xrh gS
vr% dj&vk; os caVokjs esa fdlh Hkh vk/kj dks D;ksa u viuk;k tk,] izR;sd n'kk esa fdlh u fdlh
bdkbZ dks FkksM+k&cgqr vlUrks"k vo'; jgrk gSA
(e) dj&vk; osQ caVokjs osQ vk/kj ij ifjorZu gksus ij] bdkb;ksa dh vk; osQ vk/kj esa Hkh ifjorZu gks
tkrk gSA bl fLFkfr esa Hkh la?k dh oqQN bdkb;ksa esa vlUrks"k mRiUu gksrk gSA

(2) vuqiwjd ;k vfrfjDr dj (Supplementary Levies or Taxes)

vk; vkSj lk/uksa osQ chp vlUrqyu dks nwj djus dh nwljh fof/ vuqiwjd ;k vfrfjDr dj&iz.kkyh gSA bl
iz.kkyh osQ vUrxZr ,d ljdkj (izk;% la?k ljdkj) eq[; dj (Principal Tax) yxkrh gS] vU; ljdkjsa ml
ij vfrfjDr dj yxkrh gSaA bl izdkj jkT; ljdkjsa vius vk; osQ lk/uksa esa o`f¼ dj ldrh gSa vkSj
vko';drkvksa ,oa lk/uksa esa lUrqyu LFkkfir dj ldrh gSa ;g Hkh gks ldrk gS fd osQUnzh; ljdkj fdlh
dj&fo'ks"k dks ykxw djs vkSj jkT;&ljdkjsa ml ij vfrfjDr dj (Supplementary levy or tax) yxkdj
viuh vk; esa o`f¼ dj ysa ;k fofHkUu jkT; ljdkjsa dksbZ dj yxk;sa vkSj osQUnzh; ljdkj ml ij vfrfjDr dj
yxkdj viuh vk; esa o`f¼ dj ysA bl iz.kkyh esa mijksDr nksuksa fof/;ksa esa ls fdlh Hkh ,d dks viuk;k tk
ldrk gSA fdUrq vkerkSj ij osQUnzh; ljdkj dksbZ eq[; dj yxkrh gS rFkk jkT; ljdkjsa ml ij vfrfjDr dj
yxkdj viuh vk; esa o`f¼ djrh gSaA
blosQ vfrfjDr jkT; ljdkjksa }kjk yxk;s x;s djksa dh nj izk;% vleku gksrh gSA blfy, tc jkT; ljdkjksa }kjk
vkjksfir djkas osQ Åij osQUnz }kjk vfrfjDr dj yxk;s tkrs gSa rc u rks dj&iz.kkyh eas ,d:irk jgrh gS vkSj
u gh mls U;k;laxr le>k tk ldrk gSA
la?k ljdkj }kjk yxk;s x;s djksa ij fofHkUu jkT; ljdkjsa ftl nj ls pkgsa dj yxk ldrh gSa] fdUrq ;g nj
lk/kj.kr% fuf'pr dj nh tkrh gS vkSj vkerkSj ij vfrfjDr dj dk Hkkj eq[; dj osQ Hkkj ls vf/d ugha jgrk
gSA vfrfjDr dj osQUnzh; ljdkj }kjk gh ,df=kr fd;k tkrk gSS vkSj bldh vk; dks fofHkUu jkT;ksa dks ns fn;k
tkrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 257
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY