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bdkbZ—20% la?kh; foÙk O;oLFkk
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):
9. osQUnz rFkk jkT; ljdkjksa osQ eè; djksa osQ c¡Vokjs osQ laca/ esa Lora=krk ,oa ftEesnkjh osQ fl¼kar dks
viuk;k x;k gSA
10. osQUnzh; lwph esa osQUnz dh 'kfDr ,oa dk;Z dh foospuk ugha dh xbZ gSA
11. osQUnz ljdkj dh lwph esa 12 enksa ij dj yxkus dk izko/ku gSA
12. Hkkjrh; lafo/ku dh /kjk 280&A osQ vuqlkj izR;sd N% o"kZ osQ i'pkr~ ,d foÙk vk;ksx dh O;oLFkk
dh xbZ gSA
13. Hkkjrh; lafo/ku dh /kjk 280&A osQ vuqlkj izR;sd ik¡p o"kZ ckn ,d foÙk vk;ksx dh fu;qfDr dh
O;oLFkk gSA
20-6 lkjka'k (Summary)
• la?kh; foÙk dh eq[; leL;k osQUnz rFkk jkT;ksa osQ eè; foÙkh; lk/uksa dk forj.k gS] D;ksafd ;s vius
vk£Fkd rFkk Hkkoh fodkl osQ dk;ZØeksa dks fcuk foÙkh; izcU/ }kjk lEHko ugha dj ldrsA bl izdkj
;g leL;k muosQ fy, vR;f/d egÙoiw.kZ gksrh gSA
• izR;sd ljdkj dks vius {ks=k ij dj yxkus] Í.k ,df=kr djus vkSj vk; osQ vU; lk/uksa esa o`f¼ djus
dh ftEesnkjh Hkh vius Åij ysuh pkfg,] ftlls fd og vius {ks=k osQ dk;ks± dks lqpk# :i ls dj
losQA
• la?k dh izR;sd bdkbZ dks vk£Fkd {ks=k esa LorU=krk gksuh pkfg,A jkT;ksa dks vius dk;Z djus osQ fy,
i;kZIr /u izkfIr osQ vf/dkj gksus pkfg,A os dj Hkh yxk losaQ vkSj Í.k Hkh losaQ] blesa mUgsa iw.kZ
LorU=krk gksuh pkfg,A
• vk£Fkd lk/uksa dk foHkktu ykspiw.kZ O;oLFkk osQ :i esa gksuk pkfg,A D;ksafd dksbZ Hkh ;kstuk pkgs og
fdruh Hkh vPNh D;ksa u gks] vkus okys izR;sd le; osQ fy, mi;qDr ugha gks ldrhA
• vk; osQ lk/uksa vkSj vko';drkvksa esa vlUrqyu dk eq[; dkj.k ;g ik;k tkrk gS fd vk; osQ lHkh
egÙoiw.kZ o ykspiw.kZ lk/u izcU/ dh oqQ'kyrk ,oa jk"Vªh; fgrksa dks è;ku esa j[krs gq, osQUnzh; ljdkj
dks lkSai fn, tkrs gSaA
• 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
• orZeku n'kkvksa esa osQUnz ljdkj dks i;kZIr ek=kk esa 'kfDr iznku djuh pkfg, rkfd og mu vk£Fkd ,oa
lkekftd nkf;Roksa dks fuHkk losQ] tks vk/qfud osQUnz ljdkj ls vk'kk dh tkrh gSA
• osQUnz ljdkj dh lwph esa 12 enksa ij dj yxkus dk izko/ku gSA ;|fi ;s lHkh dj osQUnzh; lwph esa gksrs
gSa fdUrq bldk ;g eryc ugha gS fd bu enksa ls izkIr lHkh jktLo dk iz;ksx osQUnz ljdkj djrh gSA
• foÙkh; {ks=k osQ lUnHkZ esa Hkkjrh; lafo/ku us cgqr [kphZyk #[k viuk;k gSA bl izdkj dk izko/ku fdlh
Hkh la?kh; lafo/ku esa ugha ik;k tkrk gSA
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 263
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
