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bdkbZ—25% Hkkjrh; dj iz.kkyh
dks lekIr dj fn;k x;k vkSj osQoy 20% xqtjkr vf/Hkkj cjdjkj jgkA 2002&03 osQ ctV esa ?kjsyw dEifu;ksa uksV
dh fuxe dj nj dks 35 izfr'kr ij gh NksM+ fn;k x;k] tcfd fons'kh dEifu;ksa ij yxs dj dh nj dks 48
izfr'kr ls de djosQ 40 izfr'kr dj fn;k x;kA
orZeku le; esa oS;fDrd vk;dj dh rqyuk esa fuxe dj ls ljdkj dks vf/d jktLo feyrk gSA 1970&71
esa blls 371 djksM+ #i, dh izkfIr gqbZA 1991&92 esa ;g c<+dj 785 #i, rFkk 2002&03 osQ ctV esa 48616
djksM+ #i, gks x;kA oqQy osQUnzh; dj jktLo dk blosQ 20.62 izfr'kr gksus dk vuqeku FkkA
3. lEifÙk dj (Wealth Tax)
lEifÙk dj ,d O;fDr dh lEifÙk vFkok /u vFkok iw¡th osQ oqQy ewY; ij izfro"kZ yxk;k gSA ;g O;kolkf;d
dEifu;ksa vkSj fuxeksa dh lEifÙk ij Hkh yxk;k tkrk gSA
Hkkjr esa 1957 esa izks- dkYMksj dh fliQkfj'kksa osQ iQyLo:i lEifÙk dj dks izkjEHk fd;k x;kA mudk fopkj
Fkk fd vk; osQ lkFk ;fn lEifÙk ij Hkh dj yxk;k tk;s rks dj nsus dh lksX;rk dk vPNk vk/kj cu ldrk
gS ,oa mldk iz'kklu vf/d vPNh rjg fd;k tk ldrk gSA lEifÙk dj dk cpr vkSj fofu;ksxksa ij oSlk
izfrowQy izHkko ugha iM+rk tSlk fd vk;&dj dk iM+rk gSA
lEifÙk dj dh fo'ks"krk,¡µbl dj dh fuEu fo'ks"krk,¡ gSaµ
1. ;g dj izxfr'khy nj ls yxk;k tkrk gSA
2. bl dj dks futh O;fDr;ksa] fgUnw vfoHkkftr ifjokjksa ,oa futh O;kolkf;d dEifu;ksa dh fo'kq¼ lEifÙk
ij izfro"kZ yxk;k tkrk gSA
3. lEifÙk dk ewY;kadu cktkj nj ij fd;k tkrk gSA cktkj ewY; dk ewY;kadu fuf'pr fu;eksa osQ vk/kj
ij fd;k tkrk gSA
4. bl dj dk iz'kklu vk;&dj foHkkx osQ }kjk fd;k tkrk gSA
5. oqQN lEifÙk;ksa dks lEifÙk dj ls eqDr j[kk x;k gS tSls&nku lEifÙk;k¡] o`Qf"k lEifÙk chek ikWfylh]
O;fDrxr iQuhZpj ,oa xgus vkfnA
lEifÙk dj dh orZeku njsa (Rates of Wealth Tax)µorZeku esa lEifÙk dj dh njsa gSaµ
15 yk[k #i, rd 'kwU;_ 15 yk[k ls mij 1%-
lEifÙk dj dh vkykspukµlEifÙk dj dh fuEu vkykspuk,¡ dh xbZ gSaµ
1. lEifÙk dj dh ;g vkykspuk dh tkrh gS fd pw¡fd ;g izfro"kZ yxkus okyk izxfr'khy dj gS] bldk
cpr ,oa fofu;ksx ij izfrowQy izHkko iM+rk gS fdUrq ;g è;ku j[kus ;ksX; gS fd vk;&dj dh rqyuk
esa bldk de izfrowQy izHkko iM+rk gSA
2. Hkkjr esa dEifu;ksa dh lEifÙk ij yxk, tkus okys lEifÙk dj dh vkykspuk dh xbZ fdUrq tgk¡ ;s
dEifu;k¡ oqQN gh yksxksa osQ fu;U=k.k esa rFkk foLr`r va'k iw¡th okyh gSa] mu ij ;g dj U;k;ksfpr gSA
3. lEifÙk dk ewY;kadu ,d tfVy dk;Z gS vr% lEifÙk dj dk iz'kklu dfBu gksrk gSA
4. ,slh lEifÙk ij ftlls vk; izkIr ugha gksrh] dj yxkus ls yksxksa ij Hkkj iM+rk gSA
4. iw¡thxr ykHk dj vFkok iw¡thxr vfHkykHk dj (Capital Gains Tax)
iw¡thxr vfHkykHk dk vFkZ lEifÙk osQ ewY; esa o`f¼ ls gSA bl n`f"V ls iw¡thxr vfHkykHk ls vk'k; ml ykHk
ls gS tks fdlh ifjlEifÙk dks [kjhns x, ewY; dh rqyuk esa vf/d ewY; esa cspus ls gksrk gSA ;fn lEifÙk dks
ugha cspk tkrk rks ;g ykHk izkIr ugha gksrkA iw¡thxr vfHkykHk dj izkIr fd, x, iw¡thxr ykHkksa (Realised
Capital Gains) ij yxk;k tkrk gSA ,d mnkgj.k ls ;g Li"V gks tk;sxkA eku yks ,d O;fDr 25 gtkj #i,
esa edku [kjhn dj mls 32 gtkj #i, csp nsrk gS rks mls 7 gtkj #i, dk ykHk gksrk gS ftl ij vfHkykHk
dj (Capital Gain Tax) yxsxkA fdUrq bl lEcU/ esa ;g mYys[kuh; gS fd ;g iw¡thxr vfHkykHk dj ml
O;fDr ij ugha yxk;k tkrk ftldk lkekU; O;olk; gh edku cspuk gSA
LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY 333
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
