Page 362 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk Dilfraz Singh, Lovely Professional University

uksV

bdkbZµ28: izR;{k ,oa vizR;{k djksa ij osQydj lfefr

dh fliQkfj'ksa
(Recommendations of Kelker Committee

on Direct and Indirect Tax)

vuqØef.kdk (Contents)
mís'; (Objectives)

izLrkouk (Introduction)
28.1 lsok dj ls jktLo izkfIr (Revenue Gain from Service Tax)
28.2 O;; lq/kj vk;ksx (Expenditure Reforms Commission)
28.3 lkjka'k (Summary)
28.4 'kCndks'k (Keywords)

28.5 vH;kl&iz'u (Review Questions)
28.6 lanHkZ iqLrosaQ (Further Readings)

mís'; (Objectives)

bl vè;k; osQ vè;;u osQ i'pkr~ fo|kFkhZ ;ksX; gksaxsµ

• lsok dj ls jktLo izkfIr lacaèkh tkudkjh izkIr djus esaA
• O;; lqèkkj vk;ksx dks le>us gsrqA

izLrkouk (Introduction)

izR;{k ,oa vizR;{k djksa ij xfBr osQydj dk;Zny dh iQkbuy fjiksVZ rRdkyhu osQUnzh; foÙk ea=kh tloar ¯lg
dks 27 fnlEcj] 2002 dks lkSaih xbZ FkhA reke vkykspukvksa osQ ckotwn vDVwcj o uoEcj 2002 esa izLrqr vius
ijke'kZ i=kksa esa ekewyh cnyko gh bl lfefr us viuh iQkbuy fliQkfj'kksa esa fd, gSaA lfefr osQ vuqlkj mldh
bu fliQkfj'kksa dks ykxw djus ls eè;e oxZ dks tgk¡ dj jkgr feysxh ogha ns'k esa dj&thMhih vuqikr eas blls
o`f¼ gks losQxhA lfefr dh egÙoiw.kZ fliQkfj'ksa fuEufyf[kr gSaµ

(1) oS;fDrd vk;dj eqDr vk; dh lhek ,d yk[k #i,A
(2) vk;dj dh osQoy nks njksa dk izLrko] 1 yk[k #i, ls 4 yk[k #i, rd dh ok£"kd vk; ij 20
izfr'kr rFkk 4 yk[k #i, ls vf/d vk; ij 30 izfr'krA
(3) vk;dj ij vf/Hkkj dh lekfIrA

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