Page 363 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—28% izR;{k ,oa vizR;{k djksa ij osQydj lfefr dh fliQkfj'ksa

(4) vk;dj esa feyus okyh vf/dka'k NwVsa lekIr djus osQ lq>ko ekud NwV dh Hkh lekfIrA uksV
(5) ofj"B ukxfjdksa o fo/okvksa dks dj jkgrA
(6) vkokl Í.kksa ij C;kt esa vk;dj dh NwV 1-50 yk[k #i, osQ LFkku ij 50 gtkj #i, rd dh
C;kt ij gks 5 yk[k #i, rd osQ vkokl Í.kksa ij 2 izfr'kr dh oSdfYid C;kt jkgrA

(7) ykHkka'k dj o lwphc¼ 'ks;jksa ij nh?kZdkfyd iw¡thxr ykHk dh lekfIrA
(8) fuxe dj dh nj 36-5 izfr'kr ls ?kVkdj 30 izfr'krA
(9) U;wure oSdfYid dj (MAT) dh lekfIrA
(10) mRikn 'kqYd o lhek 'kqYd lajpuk esa O;kid ifjorZuA
(11) lsuoSV dh nj 16 izfr'kr ls ?kVkdj 14 izfr'kr djus dk lq>koA
(12) lsok dj osQ nk;js osQ O;kid foLrkj dk lq>koA

uksV~l osQydj dk;Zny dh iQkbuy fjiksVZ rRdkfyd osaQnzh; foÙk ea=kh tloar ¯lg dks 27 fnlEcj] 2002 dks
lkSaih xbZ FkhA

28-1 lsok dj ls jktLo izkfIr (Revenue Gain from Service Tax)

o"kZ 1994&95 esa igyh ckj lsok dj dk vkjksi.k fd;k x;k] tcfd ljdkj dks lsok dj ls 407 djksM+ #i,
dh izkfIr gqbZ foÙkh; o"kZ 2003&04 osQ nkSjku lsok dj ls izkIr jkf'k 8300 djksM+ #i, gks xbZ] tks o"kZ 2004&05
esa 14150 djksM+ #i, rd c<+ xbZ] o"kZ 2005&06 osQ ctV izLrkoksa esa lsok dj ls 17]500 djksM+ #i, dh jkf'k
laxzghr djus dk izLrko gSA foÙkh; o"kZ 2004&05 osQ osQUnzh; ctV esa 13 ubZ lsokvksa dks ^lsok dj* (Service
Tax) osQ nk;js esa ykus dk izLrko osQUnzh; foÙkea=kh us fd;k FkkA ;s 13 ubZ lsok,¡ FkhµO;kikj izn'kZuh] ,;jiksVZ
lsok,¡] VªkaliksVZ cq¯dx ,tsaVksa dh lsok,¡] oLrqvksa dks ,jksIysu ls Hkstuk] losZ vkSj ,DlIyksjs'ku] vksfifu;u iksy]
dkWihjkbV dks NksM+ baVysDpqvy izkWiVhZ lsok,¡] iQkWjoMZ (ok;nk) dkaVªsDV osQ czksdj] iaMky] vkSj 'kkfe;kuk
dkaVªSDVj] vkmVMksj oSQVjj] Vhoh@jsfM;ks izksxzke izLrqrdrkZ] dkWe£'k;y vkSj baMfLVª;y daLVªD'ku vkSj fjLd
izhfe;e dks lhek rd ykbiQ ba';ksjasl (ykbiQ ba'k;ksjsal izhfe;e osQ cpr okys va'k ij lsok dj ugha yxsxkA)
lsok dj osQ nk;js esa igys ls 'kkfey lsokvksa esa VsyhiQksu lsok] 'ks;j nyky] tujy ba';ksjasl] ,MoVkZb¯tx ,tsalh]
oqQfj;j ,tsalh] jsfM;ks istj lsok,a] oaQl¯YVx bathfu;lZ] ,;j VªSoy ,tsaVl] Vwj vkWijsVj] jsaV , oSQc vkWijsVj] eSu
ikWoj fjozwQVesaV ,tsalh vk£dVsDV] baVhfj;j MsdksjsVlZ] eSustesaV oaQlYVsaV] izSfDV¯lx pkVZMZ vdkmaVsaV] dEiuh
lsozsQVªh] dkWLV vdkmaVsaV] fj;y ,LVsV ,tsaV oaQlYVsaV~l] ozsQfMV js¯Vx ,tsalh] izkbosV flD;ksfjVh ,tsalh] ekosZQV
fjlpZ ,taaslh] iQksVksxzkiQh] dUosa'ku] VsyhxzkiQ] VsysDl] iSQDl] vkWu&ykbu vkSj MkVk csl l£olst] lkm.M
fjdkW²Mx] czkWMdk¯LVx] dkxksZ gSaM¯yx] LVksjst ,.M os;j gkm¯lx] bosaV eSustesaV] osQcy vkWijsVlZ] C;wVh ikyZlZ]
gSYFk ,.M fiQVusl lsaVj vkfn dh lsok,¡ 'kkfey gSaA
ctV 2005&06 osQ ctV izLrkoksa esa lsok dj dh nj dks iwoZor~ 10» cuk, j[krs gq, NksVs mRikndksa dks bl
dj ls jkgr ctV esa iznku dh xbZ gS ctV 2005&06 esa lsok dj dh ifjf/ esa 21 vU; lsokvksa dks 'kkfey
fd;k x;k gSA
^lsok dj* (Service Tax) dk vkjksi.k ,oa laxzg.k orZeku esa osQUnz ljdkj }kjk gh fd;k tk jgk gS] fdUrq
Hkfo"; esa jkT; ljdkjsa Hkh bl dj dk vkjkssi.k dj losaQxhA blosQ fy, 95ok¡ lafo/ku la'kks/u fo/s;d 2003
ebZ] 2003 esa laln us ikfjr dj fn;k FkkA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 357
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY