Page 50 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 3- bl izdkj ctV ljdkj }kjk ns'k] lekt rFkk vFkZO;oLFkk osQ le{k leL;kvksa] rF;ksa] y{;ksa rFkk mudh izkfIr
dh laHkkoukvksa osQ ewY;kadu dks izfrfcfEcr djrk gSA
4- vf/drj fLFkfr;ksa esa ;g ns[kus dks feyrk gS fd pkyw o"kZ osQ ^ctV vuqekuksa* (B.E.) rFkk ^la'kksf/r
vuqekuksa* (R.E.) esa varj gksrk gSA ctV esa bu varjksa dh ;FkklaHko O;k[;k nh tkrh gSA
5- vf/drj ekeyksa esa lkoZtfud ctV dh oqQN O;; enksa osQ fy, ljdkj dkuwuh rkSj ij ckè; gksrh gS rFkk
muosQ fy, lk/u tqVkus osQ i'pkr gh 'ks"k lk/u vU; O;; enksa osQ fy, iz;qDr fd, tk ldrs gSaA oqQN ekeyksa
esa ;g Hkh laHko jgrk gS fd oqQN fu£n"V lk/u&izkfIr;k¡ oqQN fu£n"V O;; enksa osQ fy, vkjf{kr (earmarked) gksaA
6- ;g Hkh laHko gS fd ctV] nks vFkok nks ls vf/d Hkkxksa esa fo/k;d izkf/dj.k dks izLrqr fd;k tk,A ,slk
dbZ dkj.kksa ls gks ldrk gSµ

(i) tc ns'k esa cgq&Lrjh; ljdkj gks rks ;g vk'kk dh tkrh gS fd osQUnzh; ljdkj osQ vfrfjDr jkT;
ljdkjksa rFkk LFkkuh; ljdkjksa osQ ctV vyx ls izLrqr fd, tk,¡xsA
(ii) ljdkj osQ fdlh ,d Lrj ij Hkh ctV dks [kaMksa esa izLrqr fd;k tk ldrk gSA mnkgj.kkFkZ Hkkjr esa
osQUnzh; ljdkj osQ ctV esa ls ^jsyos ctV* dk [kaM ^lkekU; ctV* (vFkkZr~ ^eq[; ctV*)
(General or Main Budget) ls iwoZ rFkk vyx ls laln osQ le{k j[kk tkrk gSA
(iii) dHkh&dHkkj pquko vFkok vU; fdlh dkj.k ls Hkh lkoZtfud ctV lkekU; dkykof/ (vFkkZr~ ,d
o"kZ) ls de dkykof/ osQ fy, fo/k;d izkf/dj.k osQ le{k vkrk gS rFkk o"kZ osQ 'ks"k Hkkx osQ fy,
ctV dk nwljk [kaM ckn esa ikfjr djus dh ckjh vkrh gSA

D;k vki tkurs gSa o"kZ osQ nkSjku (vFkkZr~ ctV dh dkykof/ osQ vanj) ljdkj dks fdUgha dkj.kksa ls vfrfjDr
lk/uksa dh rFkk vfrfjDr O;; djus dh vko';drk iM+ ldrh gSA bl dk;Z osQ fy,
ljdkj ,d iwjd ctV (supplimentary budget) rS;kj djrh rFkk ikfjr djkrh gSA
iwjd ctV dh vko';drk dk Ïksr ljdkj dh viuh xfrfof/;k¡ rFkk uhfr la'kks/u gks
ldrk gS vFkok ckgjh ifjfLFkfr;ksa esa ifjorZu osQ ifj.kkeLo:i Hkh ljdkj dks iwjd ctV
osQ lgkjs dh vko';drk iM+ ldrh gSA

7- ctV dk enksa rFkk en&oxks± esa c¡Vokjk ns'k osQ dkuwuh <k¡ps rFkk ys[kkadu i¼fr ij fuHkZj djrk gSA bl
vfuok;Z oxhZdj.k osQ lkFk&lkFk ctV dks vFkZiw.kZ cukus rFkk mlosQ izHkkoksa dk lgh vuqeku yxkus osQ fy, dbZ
vU; oxhZdj.k fof/;k¡ Hkh viukbZ xbZ gSa] ftudk foospu bl vè;k; esa ckn esa fd;k tk,xkA blh izdkj ctV
osQ jktLo rFkk iw¡th [kkrksa (Revenue and Capital Accounts) esa ijaijkxr oxhZdj.k dh O;k[;k ^ctV osQ
izdkj* uked [kaM esa dh tk,xhA

Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :
1. ,d vk/qfud ljdkj dk ctV ,d foLr`r --------- gksrk gSA

2. ljdkj osQ fdlh ,d Lrj ij Hkh --------- dks [kaMksa esa izLrqr fd;k tk ldrk gSA
3. ctV dk enksa rFkk en&oxks± esa c¡Vokjk ns'k osQ dkuwuh <k¡ps rFkk --------- i¼fr ij fuHkZj djrk gSA
4. lkoZtfud ctV dk izFke eq[; vk;ke ljdkj }kjk --------- lk/u tqVkus rFkk mUgsa O;; djus dk gSA
5. ljdkj osQ ikl vkus okys lk/u cqfu;knh rkSj ij lekt dh --------- gksrs gSaA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
44 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY