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yksd foÙk

uksV Lo&ewY;kadu (Self Assessment)

fuEufyf[kr dFkuksa esa lR; vFkok vlR; dh igpku djsa
(State whether the following statements are True or False) :
8. Ñf"k tksr&dj yxkus dh fliQkfj'k Ñf"k /u rFkk vk; osQ djk/ku ij cuh izks- osQ- ,u- jkt lfefr
us dh gSA
9. U;kf;d LVkEi 'kqYd lu~ 1970 osQ U;k;ky; 'kqYd vf/fu;e osQ varxZr yxk;s tkrs gSaA
10. xSj&U;kf;d LVkEi 'kqYdksa dk fu;eu Hkkjrh; LVkEi vf/fu;e 1899 }kjk fd;k tkrk gSA
11. U;k;ky; 'kqYd ykxw fd;s tkus dh orZeku izFkk dk tUe lu~ 1795 esa caxky jsxqys'ku ,sDV u- 38 osQ

}kjk gqvk Fkk vkSj rHkh ls ;g O;oLFkk pkyw gSA
12. izkarh; Lok;Ùkrk ls iwoZ o`fÙk] O;kikj] vkthfodk rFkk jkstxkj ij dj yxrk FkkA

29-13 lkjka'k (Summary)

• osQUnz vkSj jkT; ljdkjksa osQ chp djksa osQ {ks=kkf/dkj (tax jurisdiction) dk Li"V :i ls foHkktu
fd;k x;k gSA
• la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ vUrxZr osQUnz rFkk jkT;ksa osQ
chp 'kfDr;ksa rFkk dk;ks± dk foHkktu dj fn;k tkrk gSA blhfy, Hkkjrh; lafo/ku esa oqQN dk;Z rFkk
lk/u jkT;ksa dks lkSais x;s gSaA
• ftu dk;ks± dks lEiUu djus dk Hkkj jkT;ksa ij Mkyk x;k gS] os gSaµdkuwu o O;oLFkk dh LFkkiuk] iqfyl]
tsy] U;k; dk iz'kklu] lkoZtfud LokLF;] liQkbZ vLirky rFkk vkS"k/ky;] eknd inkFkks± dk mRiknu]
fuekZ.k rFkk fcØh f'k{kk] Ñf"k rFkk Ñf"k osQ fodkl ls lEcfU/r leL;k,¡] {ks=kh; rFkk y?kq m|ksx tSls
fd gFkdj?kk vkfn] ou] ckth rFkk tqvk vkSj lkekftd dY;k.k ls lEcfU/r dkuwu cukus dk
mÙkjnkf;Ro vkfnA
• oqQN dk;Z leorhZ lwph esa j[ks gSa] tSls fd vkfFkZd o lkekftd fu;kstu] okf.kfT;d o vkS|ksfxd
,dkf/dkj] vkS|ksfxd o Je fookn] Je dY;k.k ftlesa Jfedksa osQ dk;Z djus dh n'kk,¡ Hkh lfEefyr
gSa] ewY; fu;U=k.k] f'k{kk] ¯lpkbZ rFkk fctyh vkfnA
• ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;k
ekyxqtkjh] Ñf"k vk; ij dj] Ñf"k Hkwfe osQ lEcU/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa
o [kfut vf/dkjksa ij dj rFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQ
mRiknu o fofuekZ.k ij mRiknu djA
• fczfV'k 'kklu esa Hkwfe osQ iz'kklu dks Hkw&jktLo osQ ¶cUnkscLr¸ dk uke fn;k x;k Fkk vkSj ;s cUnkscLr
dkiQh O;kikj losZ{k.k rFkk oxhZdj.k osQ i'pkr~ fu/kZfjr fd;s x;s FksA
• fdlh {ks=k ;k tkxhj (estate) ;k {ks=kksa osQ lewg dh ,slh vuqekfur vkSlr okf"kZd cs'kh (surplus)]
tks fd vuqekfur ;k fu/kZfjr lkekU; [kpks± dks ?kVkus osQ ckn 'ks"k cpsA
• lu~ 1901 esa vdky vk;ksx (Famine Commission) }kjk izLrqr dh xbZ fjiksVZ osQ iQyLo:i lHkh

jkT;ksa }kjk HkwjktLo esa fj;k;rksa rFkk NwVksa dh O;oLFkk dh tkrh gS vkSj bUgsa vf/'kklh vkns'kksa }kjk ykxw
fd;k tkrk gSA

• ,d leku vk; rFkk /u j[kus okys oxks± ij izR;{k djksa dh okárk fcuk bl ckr dk è;ku j[ks gq,
leku :i ls iM+uh pkfg, fd og vk; dk /u fdl lzksr ls izkIr gqvk gS ;k fdl :i esa izkIr gqvk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
386 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY