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bdkbZ—5% yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr

• O;kolkf;d vk; os vkenfu;k¡ gSa tks fd ljdkj dks vius }kjk mRikfnr oLrqvksa vFkok lsokvksa dh uksV
dherksa ds :i esa izkIr gksrh gSaA
• dj rks ,d vfuok;Z va'knku gS tks ,sls izR;sd O;fDr }kjk vnk fd;k tkrk gS ftl ij fd og yxk;k
tkrk gS fdUrq dher mu O;fDr;ksa }kjk vnk dh tkrh gS] tks ljdkj }kjk mRikfnr oLrq,¡] rFkk lsok,¡
[kjhnrs gSaA

• dj bl ckr dh dksbZ xkjUVh ughsa nsrk fd ml Hkqxrku osQ cnys esa dksbZ ykHk (benefit) Hkh izkIr gksxk
fd ugha] vkSj ;fn gksxk rks mldh ek=kk (amount) rFkk izÑfr (nature) D;k gksxh] fdUrq dhersa
oLrqvksa rFkk lsokvksa ds cnys essa dh tkus okyh izR;{k vnk;fx;k¡ gSa vkSj mu vnk;fx;ksa (Payments)

dh ek=kk [kjhnh xbZ oLrqvksa vkSj lsokvksa dh ek=kk ij fuHkZj gksrh gSA
• ftu izkfIr;ksa (receipts) dks iz'kklfud vk; dh Js.kh esa j[kk tkrk gS] os gSaµ'kqYd ;k iQhl] ykblsal]
tqekZus] lEifÙk tCr djus vkSj mÙkjkf/dkjh osQ vHkko esa lEifÙk ij vf/dkj djus vkfn ls gksus okyh
izkfIr;k¡ rFkk fo'ks"k dj&fu/kZj.k (Special assessments)A
• fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh (special assessment) ml vfuok;Z va'knku dks dgrs gSa tks
iznku fd;s tkus okys fo'ks"k ykHkksa osQ vuqikr esa olwy fd;k tkrk gS vkSj ftldk mís'; yksdfgr dh
n`f"V ls vf/dkj esa yh xbZ lEifÙk esa fo'ks"k lq/kj djus dh ykxr vnk djuk gksrk gSA

• migkjksa rFkk vuqnkuksa osQ :i esa gksus okyh izkfIr;ksa dh fo'ks"krk ;gh gS fd ;s ,sfPNd izo`Qfr dh gksrh
gSa vkSj budks nsus okyk O;fDr cnys esa fdlh Hkh izR;{k ykHk dh vk'kk ugha djrkA

5-4 'kCndks'k (Keywords)

• Hkwfe dj (Land tax)µHkwfe osQ fy, fn;k tkus okyk djA
• ykxr (Cost)µO;;A
• dkuwuh (Legal)µdkuwu ls lac¼A
• cs'k (Surplus)µvf/drkA

5-5 vH;kl&iz'u (Review Questions)

1- ljdkjh izkfIr;ksa dk fu/kZj.k fdl izdkj fd;k tkrk gS\

2- yksd vkxe osQ fofHkUu Ïksrksa dk la{ksi esa o.kZu djsaA
3- dj dh fo'ks"krkvksa dk mYys[k djsaA
4- iz'kklfud vk; ls vki D;k le>rs gSa\
5- iQhl rFkk dher esa D;k varj gS\

mÙkj % Lo&ewY;kadu (Answers: Self Assessment)

1. lkoZtfud 2. mRiknu 3. miHkksx 4. vU; lHkh Ïksrksa dh vk;
5. yksd vkxe 6. lR; 7. vlR; 8. lR;
9. vlR; 10. lR;A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 59
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY