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yksd foÙk
uksV • izR;sd dj ,sls le; rFkk ,slh jhfr ls olwy fd;k tkuk pkfg, fd mldks vnk djuk djnkrk osQ fy,
lcls vf/d lqfo/ktud gksA
• izR;sd dj bl izdkj yxk;k rFkk olwy fd;k tkuk pkfg, fd mlosQ }kjk jkT; osQ dks"k esa ftruk /u
vk;s] yksxksa dh tsc ls mlosQ vykok iQkyrw /u de ls de ek=kk esa fudysA
• loZizFke djk/ku dks mRiknd gksuk pkfg,A
• jktLo O;oLFkk dk eq[; mís'; jkT; osQ [kpks± osQ fy, vk; izkIr djuk gksrk gS] vr% foÙk eU=kh
LoHkkor% gh dj }kjk izkIr gksus okyh jde ls gh mlosQ xq.kksa dk vuqeku yxkrk gSA
• ;fn eq>ls ,d vPNh dj&i¼fr dh O;k[;k djus dks dgk tk;s rks eSa dgw¡xk fd vPNh dj&i¼fr
og gS tks yksxksa dh vifjfer la[;k ij cgqr gYdk ncko Mkys vkSj Hkkjh ncko fdlh ij Hkh ughaA
• u rks dksbZ dj iw.kZr;k vPNk gksrk gS vkSj u gh iw.kZr;k [kjkc gksrk gSA
6-6 'kCndks'k (Keywords)
• djkjksi.k (Taxation)µdj yxkukA
• vk;&dj (Income Tax)µvk; ij yxus okyk djA
6-7 vH;kl&iz'u (Review Questions)
1- djk/ku osQ fodkl ij izdk'k Mkfy,A
2- fuf'prrk osQ fl¼kar dh vkykspukRed O;k[;k izLrqr djsaA
3- ykspnkj fl¼kar D;k gS\
4- dj osQ fdrus igyw gSa\ fy[ksaA
5- ¶jk"Vªh; vk; dh o`f¼ osQ lkFk gh ljdkjh vk; Hkh c<+uh pkfg,¸A bl dFku ls vki dgk¡ rd lger
gSa\ vius fopkj izLrqr dhft,A
mÙkj % Lo&ewY;kadu (Answers: Self Assessment)
1. ,sfPNd 2. 1500 3. ,Me fLeFk 4. gSMys
5. iz'kklfud 6. (v) 7. (c) 8. (l)A
6-8 lanHkZ iqLrosaQ (Further Readings)
iqLrosaQ 1. yksd foÙkµU;w jkW;y cqd oaQiuhA
2. yksd foÙkµ,p-,y- HkkfV;k] fodkl ifCy¯'kx gkml izk- fy-A
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
76 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY