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yksd foÙk Dilfraz Singh, Lovely Professional University

uksV

bdkbZµ27: dj lq/kjksa ij jktk pyS;k lfefr dh fjiksVZ
(Recommendations of Raja J.Chelliah

Committee on Tax Reforms)

vuqØef.kdk (Contents)

mís'; (Objectives)
izLrkouk (Introduction)
27.1 fliQkfj'ksa (Recommendations)
27.2 lkjka'k (Summary)
27.3 'kCndks'k (Keywords)
27.4 vH;kl&iz'u (Review Questions)
27.5 lanHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)

bl vè;k; osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsµ
• pyS;k lfefr dh fliQkfj'kksa ls HkyhHkk¡fr ifjfpr gksus esaA
• fuiVkjk vk;ksx dh tkudkjh izkIr djus gsrqA
• dj vuqla/ku C;wjks dks le>us esaA

izLrkouk (Introduction)

LorU=krk izkfIr osQ ckn ns'k dh dj&iz.kkyh esa dbZ ckj ifjorZu gksrs jgs gSaA yxHkx gj o"kZ ctV esa vk;dj
dh njksa eas la'kks/u fd, tkrs gSa rFkk dj&oapuk dks jksdus osQ fy, l[r o dM+s dkuwuksa osQ uke ij my>u Hkjs
dkuwu cuk, x, gSa ftudk ifj.kke ;g jgk gS fd u rks dj&oapuk gh #d ikbZ gS vkSj u gh bZekunkjh ls djksa
dk Hkqxrku djus okykssa dh ijs'kkfu;k¡ vkSj dfBukb;k¡ #d ikbZ gSaA bUgha ijs'kkfu;ksa] dfBukb;ksa] dj&oapuk jksdus
osQ mik;ksa rFkk mfpr dj iz.kkyh gsrq O;kogkfjd lq>ko nsus gsrq MkW- jktk pyS;k dh vè;{krk esa ,d ckj lqèkkj
lfefr dk xBu fd;k x;k ftlus viuh fjiksVZ osQUnzh; foÙkea=kh MkW- eueksgu ¯lg dks fnukad 28 vxLr] 1992
dks lkSai nhA pyS;k lfefr us viuh fjiksVZ esa ns'k dh dj&iz.kkyh esa lq/kj osQ fy, oqQN egÙoiw.kZ vkSj
O;kogkfjd lq>ko fn, gSaA

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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY