Taxation in Bangladesh

TAXATION IN BANGLADESHevsjv‡`‡k Kiwewa

Department of AccountingChapter :5. Introduction to income Tax (AvqK‡ii cwiwPwZ)6. Income Tax Authority(AvqKi KZ©„cÿ) 7. Charge of Income Tax(AvqKi Av‡ivc) 8. Computation of Total Income(†gvU Avq wbY©q)

By nH.M.G Kibriya Chowdhury

Cell: 01819-1343338, 01619-134338,01919-134338

(5) AvqKi cwiwPwZ

Introduction to income TaxBoard and Short questions

1. AvqK‡ii msÁv (Definition of Income Tax) AvaywbK hy‡M cÖ‡Z¨K †`‡ki miKvi‡K †`‡ki me©v½xY Dbœq‡bi Rb¨ Ges RbM‡Yi Kj¨v‡Yi Rb¨ cÖPzi A_© e¨q Ki‡Z nq| wewfbœ Drm n‡Z miKvi A_© msMÖn K‡i _v‡Kb| ÔKiÕ miKv‡ii A_© msMÖ‡ni GKwU cÖavb Drm Ges AvqKi cÖZ¨ÿ K‡ii GKwU DrK…ó D`vniY|ÔAvqKiÕ kãwU Avq I Ki kã `ywUi mgš^‡q MwVZ| Ki ej‡Z eva¨Zvg~jKfv‡e RbMY KZ©„K miKvi‡K †`q A_© eySvq hvi wewbgq Zviv †Kvb my‡hvM ev myweav AwaKvi e‡j AvBbMZ fv‡e `vwe Ki‡Z cvi‡| cÿvšÍ‡i Avq ej‡Z hwÌ mvaviY A‡_© cÖvwß ev gybvdv‡K eySvq wKš‘ AvqKi AvB‡b Avq ej‡Z †Kvb e¨w³ ev cÖwZôv‡bi gybvdv RvZxq cÖvwß‡KB wb‡`©k K‡i Ges G mµvšÍ weav‡bi AvIZvq Zv cwigvc Kiv nq|evsjv‡`‡ki †ÿ‡Î ej‡Z †M‡j, †Kvb e¨w³i Av‡qi mxgv byb¨Zg Ki‡hvM¨ mxgv AwZµg Ki‡j AvqKi AvB‡bi AvIZvq Ki cÖ`vb Kiv nq| 2015 mv‡ji A_© AvBb Abyhvqx †Kvb e¨w³i Avq hw` 2,50,000 UvKvi D‡aŸ© nq Z‡e wZwb Ki wba©viYx AvB‡bi AvIZvq Avm‡eb Ges Zv‡K Ki w`‡Z n‡e|mvaviY A‡_©, ‡Kvb e¨w³ ev cÖwZôv‡bi Av‡qi Ici Ki avh© Kiv nq Zv‡K AvqKi e‡j|e¨vcK A‡_©, Ki`vZvi evwl©K Avq b~b¨Zg Ki‡hvM¨ mxgv AwZµg Ki‡j miKvi Zvi Av‡qi Ici †h Ki avh© K‡ib Zv‡K AvqKi e‡j|AvqKi m¤ú‡K© K‡qKwU gvgjvi DØ„wZ cÖ`vb Kiv n‡jv -1. wcUvi gv‡P©›U wjt ebvg †÷wW‡dvW© gvgjvi iv‡q ejv n‡q‡Q, ÔAvqKi Av‡qi Ici GKwU Ki|Õ

2. †e½j Kqjv †Kv¤úvwb wjt ebvg Rbv`©b wK‡kvi jvj wms (1936) gvgjvi iv‡q ejv n‡q‡Q, AvqKi Av‡qi Ici GKwU Ki Ges Ab¨ wKQyi Ici Ki bq| Bnv GKK Ki wfbœ wfbœ K‡ii mgwó bq|Õ3. cvwZqvjv †÷U e¨vsK (1941) gvgjvq gvbbxq wePvicwZi †ivgU gšÍe¨ K‡ib †h, ÔAvqKi GKRb e¨w³i Ici avh©K…Z Ki| G Ki †h Av‡qi Ici wba©viY Kiv n‡q‡Q Zvi wec‡ÿ GUv e¨q bq|ÕDc‡iv³ Av‡jvPbvq AvqKi m¤ú‡K© wb‡gœv³ aviv cvIqv hvq-K) AvqKi †Kvb Ki`vZvi Av‡qi Ici Av‡ivwcZ GKwU evwl©K Ki,L) e¨w³i Avq e¨ZxZ Ab¨ wKQyi Ici Av‡ivc‡hvM¨ Ki AvqKi bq,M) AvqKi GKwU GKK Ki, c„_K K‡ii mgwó bq|cwi‡k‡l ejv hvq, Avqe‡l© GKRb Ki`vZvi wewfbœ Drm n‡Z cÖvß Avq Ki‡hvM¨ by¨bZg mxgv AwZµg Ki‡j AvqKi AvBb Abyhvqx †h Ki avh© Kiv nq Zv‡K AvqKi e‡j|2. AvqK‡ii cÖK…wZ (Nature of Income Tax)AvqKi AvBb Abymv‡i †Kvb e¨w³ ev cÖwZôv‡bi Av‡qi Ici avh©K…Z Ki‡K AvqKi e‡j| AvqK‡ii msÁv, AvqKi AvBb I wewfbœ gvgjv ch©v‡jvPbv K‡i AvqK‡ii †h cÖK…wZ cvIqv hvq Zv wb‡gœ eY©bv Kiv n‡jv:1. Av‡qi Ici Ki (Tax on Income): AvqKi g~jZ †Kvb e¨w³ ev cÖwZôv‡b Av‡qi Ici cÖ`Ë Ki|

e¨w³i Avq b~b¨Zg Ki‡hvM¨ mxgv Aw`Kµg Ki‡j b~b¨Zg mxgvi AwZwi³ Av‡qi Ici eva¨Zvg~jKfv‡e Ki w`‡Z nq| D‡jøL †h, †Kv¤úvwbi Av‡qi †ÿ‡Î Ki‡hvM¨ †Kvb b~b¨Zg mxgv _v‡K bv|

2. A_© `Ê (Moneytary Penalty): Ki`vZv AvqKi KZ©„c‡ÿi wbKU fyj Z_¨ ev AmZ¨ Z_¨ cwi‡ekb Ki‡j A_ev †Kvb aviv j•Nb Ki‡j AvqKi Aa¨v‡`k Abymv‡i Ki`vZvi Ici †h A_© avh© Kiv nq †m A_©B A_© `Ê wn‡m‡e we‡ewPZ|

3. Rwigvbv (Penalty): AvqKi Aa¨v‡`‡ki 164-168 aviv Abymv‡i kvwšÍgyjK Aciv‡ai Rb¨ †Rj cÖ`v‡bi mv‡_ RwigvbvI Av‡ivc Kiv nq|

4. my` (Interest): AvqKi Aa¨v‡`‡ki 73 aviv Abymv‡i AwMÖg cÖ`Ë K‡ii NvUwZi Ici evwl©K 10% mij nv‡i avh©K…Z my` Ges 136 aviv Abymv‡i `vwei †bvwU‡k D‡jøwLZ Ki cÖ`v‡b wej¤^ Kivi Rb¨ evwl©K 15% nv‡i avh©K…Z my`|

5. wd (Fee): AvqKi Aa¨v‡`‡ig 152 †_‡K 162 aviv †gvZv‡eK wewfbœ ch©v‡q Avwcj Kivi mgq wba©vwiZ wd|

6. Ab¨vb¨ PvR© (Other Charge): AvqKi Aa¨v‡`‡ki weavb Abymv‡i Ab¨ †Kvb cÖ‡`q A_©| †hgb- 57 aviv Abymv‡i Drm¯’‡j Ki KZ©‡b e¨_©Zvi Rb¨ Dr‡m KwZ©Z K‡ii mv‡_ AwZwi³ gvwmK 2% UvKv cÖ`vb Ki‡Z nq|

3. AvqK‡ii êwkó¨ I bxwZgvjv (Characteristics and Principals of Income Tax)AvqKi cÖZ¨ÿ K‡ii GKwU cÖK…ó D`vniY Ges miKv‡ii ivR¯^ msMÖ‡ni GKwU msMÖ‡ni GKwU ¸iæZ¡c~Y© Drm| G Kvi‡Y AvqK‡ii wKQy we‡kl êwkó¨ I bxwZgvjv i‡q‡Q hv wb‡gœ Av‡jvPbv Kiv n‡jv :1. cÖZ¨ÿ Ki: AvqKi GKwU cÖZ¨ÿ Ki| KviY GwU e¨w³ ev cÖwZôv‡bi Av‡qi Ici mivmwi

avh© Kiv nq| G Kifvi Ab¨ Kv‡iv Ici ¯’vbvšÍi Kiv hvq bv|2. GKK Ki: AvqKi GKwU GKK Ki; c„_K K‡ii mgwó bq|3. mvg‡_©ï bxwZ: AvqKi mvg‡_©ï bxwZ Øviv cwiPvwjZ A_©vr mvg_©¨ Abyhvqx

AvqKi avh© Kiv nq|4. Kinvi : AvqK‡ii nvi msm‡ì AvBb Øviv wba©vwiZ nq hv A_© AvBb (*) bv‡g

cwiwPZ|5. evwl©K Ki: GwU †Kvb e¨w³i evwl©K Av‡qi Ici Av‡ivc‡hvM¨ Ki|6. Avqel© I Kiel© : Avqe‡l©i Av‡qi Ici mvaviYZ cieZ©x Avw_©K e‡l©i (A_©vr

Kie‡l©i) bxwZ I Kinvi Abyhvqx AvKi avh© Kiv nq|7. gybvdv RvZxq Avq: mvaviYZ gybvdv RvZxq Av‡qi Ici AvqKi avh© Kiv nq|

8. AvqK‡ii wfwË : AvqK‡ii wfwË n‡jv †gvU Avq| KviY †gvU Av‡qi wfwË‡Z K‡ii nvi cÖ‡qvM K‡i Ki avh© Kiv nq|

9. e¨w³i Av‡qi Ici Av‡ivwcZ: AvqKi e¨w³i Av‡qi Ici wfwË K‡i avh©K…Z Ki| GLv‡b e¨w³ ej‡Z AvqKi Aa¨v‡`‡ki 2(46) aviv Abyhvqx e¨w³‡K eySv‡bv n‡q‡Q|

10. mviPvR©: AvqKi Aa¨v‡`‡ki 16(G) Abyhvqx KZ¸‡jv Av‡qi †ÿ‡Î A_© AvB‡bi Kinvi cÖ‡hvR¨ bq eis 2q Zdwm‡ji Kinvi cÖ‡hvR¨ n‡e| h_v:

(i) ‡Kv¤úvwb e¨ZxZ Ab¨vb¨ Awbevmx e¨w³i Avq;(ii) g~jabx jvf ev gybvdv Lv‡Z MYbvK…Z Avq;(iii) 19(3) aviv Abymv‡i jUvix, kã †nqvwj, evwR aiv BZ¨vwì Avq|12. hLb Avq ZLb KibxwZ: Aa¨v‡`‡ki 49 aviv Abymv‡i wKQy wKQy †ÿ‡Î Avq ZLbB Ki cÖ`vb Kiv nq|13. Avqe‡l© Kiavh©KiY : eëmv eÜ n‡q †M‡Q ev evsjv‡`‡k Z¨vMKvixi †ÿ‡Î Avqel©B Kiel© n‡Z cv‡i|14. miKvi‡K cÖ`Ë : AvqKi miKvi‡KB w`‡Z nq Ab¨ e¨w³ ev cÖwZôvb‡K bq|4. AvqK‡ii ¸iæZ¡ (Importance of Income Tax)AvqKi miKvwi ivR¯^ Av‡qi GKwU ¸iæZ¡c~Y© Drm| miKv‡ii ivóªcwiPvjbv, A_©‰bwZK Dbœqb, mvgvwRK Kj¨vY †h †Kvb Kv‡Ri e¨q wbe©v‡ni Rb¨ cÖPzi A_©ms¯’vb Ki‡Z nq| G mKj Kv‡R A_©m&s¯’vb †ÿ‡Î AvqKi n‡Z cÖvß ivR¯^ ¸iæZ¡c~Y© f‚wgKv ivL‡Z cv‡i| wb‡gœ AvqK‡ii ¸iæZ¡ Zz‡j aiv n‡jv :1. miKvwi ivR‡¯î Drm (Source of Govt Revenue): AvqKi mivKwi ivR¯^ Av‡qi GKwU

¸iæZ¡c~Y© Drm| miKvi Zvi wewfbœ e¨‡qi Rb¨ AvqKi n‡Z cÖvß ivR‡¯î Ici wbf©i K‡i|

2. mvgvwRKm b¨vq wePvi (Social justice): AvqK‡ii gva¨‡g miKvi abx‡ì wbKU n‡Z †ewk Ki msMÖn K‡i †`‡ki Avcgq Rbmvavi‡Yi Kj¨v‡Y A_© wbe©vn K‡i| G‡Z Mwie †kªYxi RbMY DcK…Z nq Ges mvgvwRK b¨vq wePvi cÖwZwôZ nq|

3. mÂq I wewb‡qvM e„w× mnvqK (Helpu; in Savings & Invesment): wewb‡qvM fvZvi gva¨‡g Ki Ae¨vnwZi my‡hvM w`‡q miKvi RbMY‡K DrmvwnZ K‡i| KviY wewb‡qvM fvZv cvIqvi j‡ÿ¨ RbMY Rxeb exgv cwjwm, †kqvi, mÂqcÎ BZ¨vw` µq K‡i _v‡K|

4. A_©‰bwZK wbqš¿Y (Economical Control): ‡`‡ki A_©bxwZi Dbœq‡bi Rb¨ miKvi gy`ªv I KibxwZi wewfbœ †KŠkj cÖ‡qvM K‡i| KibxwZi gva¨‡g bZzb wkí‡K Ki AeKv‡ki my‡hvM w`‡q Ges ÿwZK wk‡íi Av‡qi Ici †ewk Kinvi ewm‡q †`‡ki A_©YxwZ‡K Afwó j‡ÿ¨ cwiPvwjZ K‡i|

5. mvgvwRK Dbœqb (Social Development): AvqKi av‡h©i GKwU ¸iæZ¡c~Y© D‡Ïk¨ n‡”Q Av_©-mvgvwRK Dbœqb Kiv| AvqK‡ii gva¨‡g msM„nxZ A_© Øviv mgv‡Ri wewfbœ Kj¨vYg~jK KvR †hgb - wkÿv, ¯^v¯’¨, Kg©ms¯’vb, wbivcËv, †hvMv‡hvM BZ¨vw` Z¡ivwš^Z Kiv hvq|

6. bvMwiK m‡PZbZv e„w× (Increas Public awarness): AvqKi Av‡iv‡ci gva¨‡g †`‡ki bvMwiK‡ì `vwqZ¡, KZ©e¨ I AwaKvi m¤ú‡K© m‡PZb Kiv hvq| KviY AvqK‡ii gva¨‡g bvMwiKiv ivóªxq e¨q wbe©v‡ni Rb¨ mivmwi A_© †hvMvb †`q| d‡j bvMwiK- Gi mwVK eënvi n‡”Q wKbv Rvb‡Z Pvq|

Dc‡ii Av‡jvPbvq †cÖwÿ‡Z ejv hvq, GKwU †`‡ki A_©‰bwZK mvgvwRK Dbœq‡b AvqKi GKwU ¸iæZ¡c~Y© f‚wgKv cvjb K‡i|5. evsjv`‡ki Av_©-mvgvwRK Dbœq‡b AvqKi AvB‡bi f‚wgKv ev ¸iæZ¡ (Role of Incme Tax Act in the Socio ecnomic development of Bangldesh)‡h †Kvb †`‡ki Av_©-mvgvwRK Dbœq‡b AvqK‡ii ¸iæZ¡ Acwimxg| G Rb¨ ìKvi myôz RbKj¨vYgyLx AvqKi AvBb| KviY AvqKi †`‡ki wkí, mÂq I wewb‡qvM e„w×‡Z mnvqZv K‡i| RbKj¨vYgyLx AvqKi AvBb abx Ges `wi‡`ªi eëavb n«vm K‡i| evsjv‡`‡ki cÖPwjZ AvqKi

AvBbwU evsjv‡`‡ki Av_©-mvgvwRK Dbœq‡b wK f‚wgKv cvjb Ki‡Q Zv wb‡gœ eY©bv Kiv n‡jv :1. Ki AeKvk(Tax holiday): 1984 mv‡ji AvqKi Aa¨v‡`‡ki 45, 46, 46G I 47bs avivi

weavb Abymv‡i be cÖwZwôZ wkí I ch©Ub wkí KwZcq kZ© mv‡c‡ÿ cÖwZwôZ nIqvi ci 5 n‡Z 12 eQi ch©šÍ Ki Ae¨vnwZ †c‡Z cv‡i| G‡K Ki AeKvk w¯‹g e‡j| †`‡ki Dbœq‡bi GUv weivU f‚wgKv cvjb Ki‡Z cv‡i|

2. ¶z`ª I KzwUi wkí Ki †iqvZ (Tax credit in samll & cattage industries): evsjv‡`‡k ¶z`ª I KzwUi wkí Lv‡Zi Dbœq‡bi Rb¨ AvqKi Aa¨v‡`‡ki Ki †iqv‡Zi eë¯’v ivLv n‡q‡Q| evsjv‡`‡ki ¯^í DbœZ I b~b¨Zg DbœZ GjvKvq ¯’vwcZ ¶z`ª I KzwUi wk‡íi Drcv`b c~ieZ©x eQ‡ii Zzjbvq 15% †ewk n‡j 5% nv‡i Ges 25% Gi †ewk n‡j 10% nv‡i Ki †iqvZ cv‡e, hv Av_© mvgvwRK Dbœqb Zivwš^Z K‡i _v‡K|

3. Z¡ivwqZ ev ewa©Z AePq fvZv (Accelerated depreciation allowane): ‡hme wkí cÖwZôvb 1977 mv‡ji 1 RyjvB n‡Z 2011 mv‡ji 30 Ryb ch©šÍ mg‡qi g‡a¨ cÖwZwôZ n‡q‡Q ev n‡e Zv‡Z Ges BwZc~‡e© evsjv‡`‡k eëüZ nqwb Ggb hš¿cvwZ (Awd‡m hš¿cvwZ I moK hvbevnb e¨ZxZ ) eënvi Ki‡j Zvi Ici 3q Zdwmj Abymv‡i wbgœiƒc nv‡i ewa©Z AePq fvZv Accelerated depreciation allowane cv‡e:(i) RvZxq ivR¯^ †evW© KZ©„K wba©vwiZ GjvKvq cÖwZwôZ wk‡íi †ÿ‡Î 25%

Ges (ii) Ab¨vb¨ AÂ‡ji †ÿ‡Î 20%|

4. wkí hš¿cvwZ µ‡q wewb‡qvM fvZv (Investment alliwance in Purchase of industrial equipment): wkí Lv‡Z hv‡Z wewb‡qvM e„w× cvq †m D‡Ï‡k¨B 1984 mv‡ji AvqKi Aa¨v‡`‡k wewb‡qvM fvZvi eë¯’v Kiv n‡q‡Q| 1984 mv‡ji AvqKi Aa¨v‡`‡ki weavb Abyhvqx (K) RvZxq ivR¯^ †evW© KZ©„K wba©vwiZ GjvKvq cÖwZwôZ wk‡íi hš¿cvwZi gy‡jï 25% Ges (L) Ab¨vb¨ AÂ‡ji wkí h‡š¿i g~‡j¨j 20% Ges evsjv‡`‡k cÖ_gev‡ii g‡Zv eëüZ n‡Z hv‡”Q Giƒc Af¨šÍixY †bŠhvb I gvQ avivi Uªjvi‡K G‡ì hš¿cvwZ I KjKâvi Ici cÖ_g eQ‡ii Rb¨ 20% nv‡i web‡qvM fvZvi myweav †`qv n‡q‡Q|

5. Drcv`bkxj †Kv¤úvwbi Rb¨ n«vmK…Z nv‡i Ki avh© (Tax charge on redhucing rate of producting company): Drcv`bkxj Lv‡Z hv‡Z AviI †ewk †Kv¤úvwb cÖwZôv‡bi Ki nvi 25% A_ev 35% wKš‘ e¨vsK-exgvmn Ab¨vb¨ †Kv¤úvwbi Kinvi 40% BZ¨vw`|

6. mÂq I wewb‡qvM cÖ`vb (Savings & Invesment): Ki`vZv‡K mÂq I wewb‡qvM DrmvwnZ Kivi j‡ÿ¨ AvqKi Aa¨v‡`‡k wewb‡qvM fvZvi myweav †`qv n‡q‡Q| †hgb - Aby‡gvw`Z cvewjK wjwg‡UW †Kv¤úvwbi †kqvi µq, mÂqcÎ µq, Rxeb exgv wcÖwgqvg cÖ`vb BZ¨vwì †ÿ‡Î †gvU Av‡qi 30% ev 1.5 †KvwU ch©šÍ wewb‡qv‡Mi †ÿ‡Î 15% nv‡i AvqKi †iqvZ cvIqv hvq|

7. ‰eÁvwbK M‡elYvi e¨q fvZv (Scientific Research Expenditure Allowance): wkí †ÿ‡Î hv‡Z bZzb bZzb cY¨ Avwe¯‹vi nq Ges cÖwZ‡hvwMZvi gva¨‡g hv‡Z c‡Yï ¸bMZ gvb Dbœq‡bi M‡elYvi Rb¨ e¨q eZ©gv‡b Aby‡gvw`Z LiP wn‡m‡e we‡ewPZ n‡e|

8. ÎvY Znwej `vb (Dnatioan into Relif fund): cÖavbgš¿xi ÎvY Znwe‡j Ki`vZv †h cwigvY `vb K‡ib Zv Kigy³| d‡j Ki`vZvMY DrmvwnZ nq|

9. hvKvZ Znwe‡j `vb (Donation into Jakat Fund): mvgvwRK Dbœqb Z_v `wi`ª gvby‡li Kj¨v‡Yi Rb¨ AvqKi Aa¨v‡`‡k RvKvZ Znwe‡j `vb Ki`vZvi †iqvZ‡hvM¨ Avq wn‡m‡e MY¨| GwU GKwU mvgvwRK Dbœqb DrmvwnZKiY KvR|

10.wewfbœ Kj¨vYgyjK cÖwZôv‡bi `vb (Donation into Welfare fund): AvqKi AvB‡b eZ©gv‡b KwZcq cÖwZôv‡b `vb‡K Ki`vZvi †iqvZ‡hvM¨ Avq wn‡m‡e MY¨ Kiv nq hw` D³ Kj¨vYgyjK cÖwZôvbwU ivR¯^ †evW© KZ©„K wba©vwiZ wewa c~iY K‡i| †hgb -cÖwZeÜx‡ì Rb¨ wbwg©Z nvmcvZv‡j `vb|

11.nuvm-gyiwM Lvgvi I grm Lvgv‡i Pvl: evsjv‡`‡ki `ªæZMwZ‡Z RbmsL¨v evo‡Q| GB ewa©Z RbmsL¨vi Lv`¨ Pvwn`v c~iY Kivi Rb¨ hv‡Z †`‡ki Avbv‡P-Kvbv‡P nuvm-gyiwMi Lvgvi e¨vcKfv‡e M‡o I‡V Zvi Rb¨ Pvl BZ¨vw` Lv‡Z Av‡qi Dci n«vmK…Z 3%

nv‡i Ki w`‡Z nq| hv G Lv‡Z wewb‡qvMKvix‡ì DrmvwnZ K‡i| Aewkó Av‡qi Dci 10% hv 2016-17 Kiel© †_‡K Kvh©Ki n‡e|

Dc‡iv³ Av‡jvPbv n‡Z cÖZxqgvb nq †h, evsjv‡`‡ki AvqKi AvBb †`‡ki wkí, mÂq Z_¨ Av_©-mvgvwRK Dbœq‡b e¨vcK f‚wgKv cvjb Ki‡Q|

Brief Questions1. AvayywbK Ki eë¯’v me© cÖ_g K‡e Ges †Kv_vq Pvjy nq?

DËi: 1799 mv‡j e„‡U‡bi cÖavbgš¿x Willium Pitt the Younger AvaywbK Ki eë¯’vi cÖeZ©b K‡ib|

2. AvaywbK Ki eë¯’vi RbK †K? DËi: d«v‡Ýi mv‡_ hy‡×i e¨q wbe©v‡ni Rb¨ hy³iv‡Rï cÖavbgš¿x DBwjqvg wcU w` BqsMvi cÖ_g AvaywbK AvqKi eë¯’v cÖeZ©b K‡ib| G Rb¨ †K AvaywbK Ki eë¯’vi RbK (Fathers of Modern Income tax) ejv nq|

3. AvqKi Aa¨v‡`k G †gvU KZwU aviv, Aa¨vI I Zdwmj Av‡Q?DËi: 1984 mv‡ji AvqKi Gi †gvU 187 wU aviv, 23wU Aa¨vq Ges 7wU Zdwmj AšÍf©~³ i‡q‡Q|

4. fviZxq Dcgnv‡`‡k AvqKi cÖ_v Pvjy nq KZ mv‡j? DËi: 1860 mv‡j|

5. evsjv‡`‡k KZ mv‡j AvqKi Aa¨v‡`‡k Rvwi ejv nq? DËi: 1984 mv‡j|

6. 1984 mv‡ji AvqKi Aa¨v‡`k KqwU aviv Pvjy Kiv nq? DËi: 187wU|

7. AvqKi Aa¨v‡`k 1984 †Kvb ZvwiL †_‡K Kvh©Ki nq? DËi : 1984 mv‡ji 1jv RyjvB|

9. Avq Kv‡K e‡j? DËi: Avq ej‡Z A_© ev A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ evsjv‡`‡©k cÖvc¨, AwR©Z ev cÖvß †h †Kvb wbqwgZ ev AwbqwgZ, AveZ©K ev AbveZ©K, wbwðZ ev AwbwðZ AvKw¯§K cÖvwß‡K eySvq|

10. 1984 mv‡ji AvqKi Aa¨v‡`‡ki 20 aviv Abymv‡i Av‡qi LvZ KqwU I Kx Kx? DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡ki 20 aviv Abymv‡i Avq‡K mvZwU Lv‡Z fvM K‡i †`Lv‡bv n‡q‡Q| 20 avivq D‡jøwLZ LvZ¸‡jv wbgœiƒc:(1) †eZb Lv‡Z Avq, (2) wmwKDwiwUi; (3) M„n m¤úwË Lv‡Z Avq; (4) K…wl Lv‡Z Avq; (5) Kvievi I †ckv Lv‡Z Avq; (6) g~jabx jv‡f Lv‡Z Avq I (7) Ab¨vb¨ Drm Lv‡Z Avq|

11. ‡eZb Lv‡Z Avq e‡j wK eyS? DËi: ‡Kvb Ki`vZv Zvi wb‡qvMKZ©v wbKU n‡Z kvixwiK I gvbwmK kÖ‡gi wewbg‡q †eZb ev gRywimn Ab¨vb¨ †h mKj myweav †c‡q _v‡K, Zv‡ì mgwóB Ki`vZvi †eZb Lv‡Z Avq|

12. wmwKDwiwU my` Lv‡Z Avq wK? DËi: ‡Kvb Ki`vZv Avq eQ‡I miKvwi wmwKDwiwU A_ev ¯^vqËkvwmZ cÖwZôvb ev †Kvb †Kv¤úvwb KZ©„K Bmy¨K…Z FYcÎ n‡Z †h my` cvIqv hvq Zv‡K wmwKDwiwU my` n‡Z Avq ejv nq|

13. M„n m¤úwË Lv‡Z Avq ej‡Z wK eyS? DËi: fvov †`qv M„n A_ev M„nmsjMœ f’wg n‡Z b¨vq I hyw³m½Z Dcv‡q wbY©xZ Avq Ki`vZvi M„n m¤úwË Lv‡Z Avq e‡j we‡ewPZ|

14. g~jabx jvf Lv‡Z Avq Kv‡K e‡j? DËi: AvqKi Aa¨v‡`‡ki 2(15) avivq D‡jøwLZ †h †Kvb g~jabx m¤úwË weµq K‡i µqg~‡jÏ AwZwi³ †h A_© AwR©Z nq Zv‡K g~jabx jvf e‡j|

15. Ki AeKvk ej‡Z wK eyS?

DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡ki 45,46, 46G I47bs avivi weavb Abymv‡I be cÖwZwôZ wkí I ch©Ub wkí KwZcq kZ© mv‡c‡ÿ cÖwZwôZ nIqvi ci 5 n‡Z 7 eQi ch©šÍ Ki Ae¨vnwZ †c‡Z cv‡i| G‡K Ki AeKvk w¯‹g e‡j|

16. AvqKi Kv‡K e‡j?DËi: Avqe‡l© GKRb Ki`vZvi wewfbœ Drm n‡Z cÖvß Avq Ki‡hvM¨ b~¨bZg mxgv AwZµg Ki‡j AvqKi AvBb Abymv‡I Ki`vZv‡K †h Ki avh© Kiv nq Zv‡K AvqKi e‡j|

17. ÔG‡mwmÕ ej‡Z wK eySvq?DËi: ÔG‡mwmÕ ej‡Z †Kvb A_©vw` cÖ`v‡b eva¨ e¨w³‡K eySvq|

18. ÔG‡mm‡g›UÕ ej‰Z wK eySvq? DËi: G‡mm‡g›U I Gi kã A_©MZ wfbœ Awfe¨w³ ej‡Z cybtKi wba©viY Ges AwZwiw³ ev Z‡`vwZwi³ Ki wba©viY‡K eySvq|

19. ÔKi el©Õ Kx?DËi: ÔKi el©Õ ej‡Z cÖwZ ermi cqjv RyjvB n‡Z ïiæ nq evi gvm †gqv`Kvij‡K eySv‡e; Ges GZØ¨ZxZ AÎ Aa¨v‡`‡ki weavbvbymv‡i †Kvb wbw`©ó mg‡qi Av‡qi Rb¨ wbw`©ó Av‡qi Ki el©‡K AšÍf©~³ Kiv hv‡e|

20. AvqKi AvB‡b ÔKg©PvixÕ ej‡Z wK eySvq? DËi: Kg©Pvix ej‡Z †Kv¤úvwbi †ÿ‡Î eë¯’vcbv cwiPvjK ev Ab¨ †Kvb cwiPvjK ev †Kvb e¨w³, whwb Zvi c`we hv-B †nvK bv †Kb, †Kv¤úvwb cwiPvjbvi †ÿ‡Î `vwqZ¡ I KZ©e¨ cvjb K‡i _v‡Kb Zv‡K eySv‡bv nq|

21. AvqKi AvB‡b dvg© ej‡Z wK eySv‡bv nq? DËi: dvg© ej‡Z 1932 m‡bi Askx`vwi AvB‡bi 9bs avivq msÁv‡eva ewY©Z A_©‡KB eySv‡e;

22. mviPvR© Kx? DËi: AvqKi Aa¨v‡`‡ki 16(G)aviv Abymv‡i ÔKwgkbvi, A_© 3 aivi weavgZ wb‡qvMcÖvß Ki Kwgkbvi ev Kwgkbvi (e„n`vqZb Ki cÖ`vbKvix BDwbU) Ges Ki Kwgkbv‡ii PjwZ `vwq‡Z¡ wb‡qvM cª`vb K…Z †Kvb e¨vw³|

26. ÔKwgkbvi (Avwcj)Õ †K? DËi: AvqKi Aa¨v‡`‡ki Gi aviv-(19b) Abyhvqx ÔKwgkbvi (Avwcj)Õ A_© 3 avivi weavbg‡Z Ki Kwgkbvi (Avwcj) wn‡m‡e wb‡qvMcÖvß e¨w³ Ges Ki Kwgkbvi (Avwcj) Gi eZ©gvb `vwq‡Z¡ wb‡qvMcÖv‡ß †Kvb e¨w³|

(6)AvqKi KZ©„cÿ

Income Tax AuthorityBoard and Short Questions

1.AvqKi KZ©„cÿIncome Tax Authority A_ev, AvqKi KZ©„c‡ÿi mvsMVwbK KvVv‡gv|AvqKi mswkøó mKj Kg©KZ©v I Kg©Pvix AvqKi KZ©„cÿ bv‡g we‡ewPZ nb| 1984 mv‡ji AvqKi Aa¨v‡`‡ki 3 avivi weavb †gvZv‡eK †h mKj miKvwi Kg©Pvix AvqKi msµvšÍ Kvh©vejx m¤úv`b K‡ib Zv‡ì‡K mw¤§wjZfv‡e AvqKi KZ©„cÿ ejv nq| GQvov AvqKi Aa¨v‡`‡ki 11 avivi Aax‡b ¯’vwcZ A¨vwc‡jU UªvBey¨bvj Ges 2003 mv‡ji A_© AvBb Abymv‡i RvZxq ivR¯^ †evW© KZ©„K miKv‡ii Aby‡gv`b mv‡c‡ÿ wb‡qvMcÖvß e¨w³eM©‡K AvqKi KZ©„cÿ bv‡g AvL¨vwqK Kiv hvq|AvqKi AvBb Abymv‡i Kvh© m¤úv`‡bi wfwË‡Z AvqKi KZ©„cÿ‡K `yÕfv‡M fvM Kiv hvq| h_v: (K) cÖkvmwbK KZ©„cÿ I (L) wePvi wefvMxq KZ©„cÿ|wb‡gœ cÖkvmwbK I wePvi wefvMxq KZ©„cÿ m¤ú‡K© Av‡jvPbv Kiv n‡jv K.. cÖkvmwbK KZ©„cÿ (Adiministrative Authority): ‡h KZ©„cÿ AvqKi Aa¨v‡`ki Aax‡b

Ki cÖkvmb cwiPvjbv K‡ib Zv‡ì‡K cÖkvmwbK Ki KZ©„cÿ ejv nq| G KZ©„cÿ evsjv‡`‡ki mKj AvqKi AÂ‡j myôzfv‡e Ki cÖkvmb cwiPvjbv, eë¯’vcbv I wbqš¿Y K‡ib

hv‡Z AvqKi eë¯’vi Aax‡b cÖK…Z Ki`vZv kbv³KiY, Ki`vZv‡ì †kªYxe×KiY, †gvU Avq wba©viY, Ki`vq wba©viY Ges Ki msMÖn cÖf„wZ Kvh©µg mwVKfv‡e ev¯Íevqb Kiv hvq|

L.. wePvi wefvMxq KZ©„cÿ (Judcial Authority): 1984 mv‡ji AvqKi Aa¨v‡`‡ki 11 aviv Abymv‡i †h KZ©„cÿ AvqKi msµvšÍ wePvi wefvMxq Kvh©vejx m¤úv`b K‡ib Zv‡K wePvi wefvMxq KZ©„cÿ ejv nq| G KZ©„c‡ÿi cÖavb KvR n‡jv AvqKi wba©viY msµvšÍ Awf‡hvM, AvcwË, Avwcj BZ¨vw` gvgjvi P~ovšÍ wb®úwËi Rb¨ wbi‡cÿ I myôz wePvi Kvh© cwiPvjb Kiv|Z‡e ev¯Íe †ÿ‡Î †Kvb †Kvb KZ©„cÿ‡K GKB mv‡_ cÖkvmwbK I wePvi wefvMxq Kvh©vejx m¤úv`b Ki‡Z nq| †hgb- DcKi Kwgkbvi I mnKvix Ki KwgkbviMY g~jZ: cÖkvmwbK KZ©„cÿ nIqv m‡Ë¡I Zv‡ì‡K wKQy wKQy wePvi wefvMxq Kvh©vejxI m¤úv`b Ki‡Z nq| A_© AvBb-2011 Gi me©‡kl ms‡kvabx Abyhvqx cÖkvmwb

K I wePvi wefvMxq KZ©„c‡ÿi ZvwjKv wb‡P Dc¯’vcb Kiv n‡jv:

AvqKi KZ©„cÿ(Income tax Authority)

cÖkvmwbK KZ©„cÿ

(*)1.RvZxq ivR¯^

wePvi wefvMxq KZ©„cÿ

(*)1.A¨vwc‡jU

2. Ki Kwgkbvi (Avwcj) [aviv03(2G)(*)3. AwZwiw³ Ki Kwgkbvi Avwcj(*)4. hyM¥ Ki Kwgkbvi Avwcj [aviv-3(4)](*)

2. cÖavb Ki Kwgkbvi [aviv-3(1we)](*)3. gnvcwiPvjK cwi`k©b (Ki) [aviv-3(2)](*)4. Ki Kwgkbvi e„nv`vKvi Ki cÖ`vbKvix BDwbU(*)5. gnvcwiPvjK cÖwkÿY [aviv-3 (2wm)(*)6. gnvcwiPvjK †K›`ªxq †Mv‡q›`v †mj [aviv-3(2wW)](*)7. Ki Kwgkbvi [aviv-3(3)](*)8. AwZwiw³ Ki

2. AvqKi KZ©c‡ÿi mswÿß weeiY (Brieg Description of Income Tax Authorities

K. cÖkvmwbK KZ©„cÿ(Administrative Authority): cÖkvmwbK KZ©„c‡ÿi cÖavb KvR n‡jv Ki`vZv kbv³KiY, Ki`vq wba©viY I Zv msMÖn Kiv| wb‡gœ wewfbœ cÖKvi cÖvkvmwbK KZ©„c‡ÿi eY©bv †`qv n‡jv:1. RvZxq ivR¯^ †evW© (National Board of Reveneue): RvZxq ivR¯^ †evW© AvqKi

msµvšÍ m‡e©v”P KZ©cÿ| miKvi RvZxq ivR¯^ †evW© MVi K‡i _v‡K| †ev‡W© m`m¨Mb MYcÖRvZš¿x evsjv‡`k miKvi KZ©„K wbhy³ nb| RvZxq ivR¯^ †evW© A_© gš¿Yv‡ji mivmwi wbqš¿Yvaxb †_‡K AvqKi AvBb Abymv‡i AvqKi wel‡q g~L¨ cÖkvmwbK I wePvi wefvMxq KZ©„cÿ wn‡m‡e `vwqZ¡ cvjb K‡i _v‡K|

2. cÖavb Ki Kwgkbvi (National Board of Revenue): A_© AvBb 2011 Gi gva¨‡g AvqKi KZ©„cÿ wn‡m‡e Px Kwgkbvi Ae U¨v‡·m AšÍ©f‚³ Kiv n‡q‡Q| aviv 4 Gi Dc aviv 2 ms‡kva‡bi gva¨‡g Pxd Kwgkbvi Ae U¨v‡·m wb‡qv‡Mi ÿgZv RvZxq ivR¯^ †ev‡W©i wbKU Ac©b Kiv n‡q‡Q| G‡ÿ‡Î RvZxq ivR¯^ †evW© cÖ‡qvRbxq msL¨K Pxd Kwgkbvi Ae U¨v‡·m wb‡qvM w`‡Z cvi‡e|

3. gnvcwiPvjK, cwi`k©b (Ki) (Direction General of inspestion (taxws)) [aviv-3(2)]: 1991 mv‡ji A_© AvBb cwiPvjK cwi`k©b (Ki) Gi ¯’‡j gnvcwiPvjK cwie`k©b (Ki) ¯’vwcZ nq| RvZxq ivR¯^ †evW© AvqKi Aa¨v‡`‡ki 4(2) avivi ÿgZve‡j cÖ‡qvRbxq msL¨K gnvcwiPvjK, cwi`k©b (Ki) wb‡qvM K‡i _v‡Kb| gnvcwiPvjK, cwi`k©b (Ki) AvqKi gvgjvmg~n cwi`k©b, Ki duvwK A_ev ivR¯^ n«vm m¤úwK©Z gvgjvmg~n AbymÜvb Ges AvqKi ivR¯^ Awdmmg~n AwWU BZ¨vw` Kvh©vejx m¤úv`b K‡ib|

4. Ki Kwgkbvi. e„n`vKvi Ki cÖ`vbKvix BDwbU (Commissionar of Income Tax Large tax payers unit) [aviv-3(2we)]: 1999 mv‡ji A_© AvB‡b AvqKi Aa¨‡`‡ki 3 avivq 2(we) Dcaviv ms‡hvRb K‡i G c`wU m„wó Kiv nq| wZwb RvZxq ivR¯^ †evW© KZ©„K wbhy³ nb| RvZxq ivR¯^ †ev‡W©i wbqš¿Yvaxb †_‡K Kvh© m¤úv`b K‡ib| wZwb ¯^ ¯^ GjvKv ev †hiƒc e¨w³ ev e¨w³ †kªYx ev †hiƒc Avq ev ‡h †kªYxi Av‡qi Ici Zvi `vwqZ¡ †evW© Ac©b K‡i wZwb Zv cvjb K‡ib|

5. gnvcwiPvjK, cÖwkÿY (Director General Training) [aviv-3(2wm): 2003 mv‡ji A_© AvB‡b AvqKi Aa¨v‡`‡ki 3 avivq 2(wm) Dcaviv mwbœ‡ewkZ K‡i G c`wU m„wó Kiv n‡q‡Q| RvZxq ivR¯^ †evW© miKv‡ii AbygwZ mv‡c‡ÿ gnvcwiPvjK, cÖwkÿY‡K wb‡qvM `vb K‡ib| gnvcwiPvjK, cÖwkÿY Gi KvR n‡jv AvqKi wefv‡M wb‡qM cÖvß mKj †kªYxi Kg©KZ©v I Kg©Pvix‡K cÖwkÿ‡Yi eë¯’v Kiv|

6. gnvcwiPvjK, †K›`ªxq †Mv‡q›`v †mj (Director General Central Intelligence Cell) [aviv-3(2wW)]: 2004 mv‡ji A_© AvB‡b AvqKi Aa¨v‡`‡ki 3 avivq 2(wW) Dcaviv mwbœ‡ewkZ K‡i gnvcwiPvjK, †K›`ªxq †Mv‡q›`v †mj c`wU m„wó Kiv n‡q‡Q| D³ Dcaviv Abyhvqx RvZxq ivR¯^ †evW© gnvcwiPvjK, †K›`ªxq †Mv‡q›`v †mj‡K wb‡qvM cÖ`vb K‡i _v‡K| Zviv RvZxq ivR¯^ †ev‡W©i Aax‡b Zuv‡ì Kvh©vejx m¤úv`b K‡i _v‡Kb| Zvu‡ì cÖavb KvR n‡jv AvqKi Aa¨v‡`‡ki 113 aivi †gvZv‡eK Z_¨ AwahvPb, 16 aviv †gvZv‡eK Z`šÍ Kiv, wnmev I cÖgvY AbymÜvb I Rã Kiv Ges 117 aiv †gvZv‡eK Zjøvwk I AvUK msµvšÍ AvBb cÖ‡qvM Kiv|

7. Ki Kwgkbvi (Commissionar oif taxes): Ki Kwgkbvi RvZxq ivR¯^ †evW© KZ©„K wbhy³ nb Ges RvZxq ivR¯^ †ev‡W©i mivmwi wbqš¿bvaxb †_‡K Kvh© m¤úv`b

9. hyM¥ Ki Kwgkbvi/cwi k©b hyM¥ Ki Kwgkbvi aviv-3(4)](*)10. DcKi Kwgkbvi [aviv-3(5)](*)11. mnKvix Ki Kwgkbvi [aviv-3(7)](*)12. Ki Av`vqKvix Awdmvi [aviv-3(6)](*)13. AwZwi³ mnKvix Ki

K‡ib| RvZxq ivR¯^ †evW© B”Qvbyhvqx cÖ‡qvRbxq msL¨K Ki Kwgkbvi wb‡qvM Ki‡Z cv‡i| Zvuiv wbw`©ó †Kvb AvqKi GjvKvi (*) wefvMxq cÖavb wn‡m‡e Kvh© cwiPvjbv K‡ib| we‡kl Ki AvqKi Aa¨v‡`‡ki 5(2) aviv Abymv‡i Ki Kwgkbvi Zuvi Aaxb¯’ Ki Kwgbvi cwi`k©b, hyM¥ Ki Kwgkbvi I DcKi Kwgkbvie„‡›ì Kvh©vejx wbqš¿Y K‡i _v‡Kb|

8. cwi`k©b AwZwi³ Ki Kwgkbvi (Inspeting Additional Commissioner of Taxes) [aviv -3(3G): 1991 mv‡ji A_© AvB‡b c~‡e©i m„ó wmwbqi cwi`k©b hyM¥ Ki Kwgkbvi c`wUi ¯’‡j AvqKi KZ©„cÿ, AwZwi³ Ki Kwgkbvi Gi c`wU cÖwZ¯’vcb K‡ib| cwi`&k©b AwZwi³ Ki Kwgkbvi RvZxq ivR¯^ †evW© KZ©„K wb‡qvMcÖvß nb Ges Zvi ÿgZv I Kvh©vejx RvZxq ivR¯^ †evW© KZ©„K wb‡`©wkZ nq| wbw`©ó Ki AÂ‡ji Ki Kwgkbv‡ii Aax‡b †_‡K †WcywU Ki Kwgkbvi Ae U¨v‡·m I cwi`k©b hyM¥ Ki Kwgkbv‡ii Kvh©vejx ZË¡eavb Ges Zv‡ì GjvKvq Ki duvwK D`NvUb KivB Zvi cÖavb KvR|

9. cwi`k© hyM¥ Ki Kwgkbvi (Insopecting Joint Commissioner of Taxes) [aviv-3(4)]: 1986 mv‡ji A_© AvBb Øviv GB c`wU m„wó Kiv nq| cwi`k©b hyM¥ Ki Kwgkbvi RvZxq ivR¯^ †evW© KZ©„K wbhy³ n‡q Ki Kwgkbv‡ii mivmwi wbqš¿Yvaxb †_‡K Ki Kwkbv‡ii KZ©„K cÖ`Ë `vwqZ¡ cvjb K‡i _v‡Kb| Zvui Aaxb¯’ Kg©KZ©v‡ì Kvh© cwi`k©b KivB hyM¥ Ki Kwgkbv‡ii cÖavb KvR| ZvQvov RvZxq ivR¯^ †evW© I Ki Kwgkbvi KZ©„K Awc©Z Ab¨vb¨ cÖkvmwbK `vwq‡Z¡I wZwb cvjb K‡i _v‡Kb|

10. †WcywU/DcKi Kwgkbvi (Deputy Commissioner of Taxes) [aviv-3(5)] : 4(1) avivi weavb †gvZv‡eK evsjv‡`‡k cvewjK mvwf©m Kwgkv‡bi Aby‡gv`b I mycvwikµ‡g we.wm.Gm. cixÿvi DËxY© †h mKj e¨w³‡K RvZxq ivR¯^ †evW© mnKvix Ki Kwgkbvi (ACT) wn‡m‡e wb‡qvM `vb K‡ib ZvivB cieZ©x‡Z c‡`vbœwZ †c‡q DcKi Kwgkbvi wn‡m‡e wbhy³ nb| Ki wba©vi‡bi †ÿ‡Î wZwb me‡P‡q ¸iæZ¡c~Y© KZ©„cÿ Ges Zuvi AvIZvfz³ GjvKvq wZwb me©mgq ÿgZvi AwaKvix| wZwb cÖkvmwbK Kvh©vejx QvovI wePvi wefvMxq Kvh©vejx m¤úv`b K‡i _v‡Kb|

11.Ki Av`vqKvix Kg©KZ©v (Tax Recovery Officer) [aviv 3(6)] : A_© AvBb 2011 G AvqKi KZ©„c‡ÿi wKQz ms‡kvabx Avbv n‡q‡Q| ms‡kvabx Abyhvqx GKwU wbw`©ó Ki AÂ‡ji Ki Kwgkbv‡ii Dc-Ki Kwgkbvi Gi ga¨ n‡Z †h KvD‡K U¨v· wiKfvwi Awdmvi wn‡m‡e `vwqZ¡ cvj‡bi g‡bvqb w`‡Z cvi‡eb| Giæc g‡bvbxZ Kg©KZ©v AvqKb Aa¨v‡`‡ki 168 I 169 avivq ewY©Z U¨v· wiKfvwi Awdmvi Gi `vwqZ¡ cvjb Ki‡Z cvi‡e|

12.mnKvix Ki Kwgkbvi (Assistant Commissioner of Taxes) [aviv3(7): AvqKi Aa¨v‡`‡ki 4 (2) avivq weavb †gvZ‡eK evsjv‡`k cvevwjK mvwf©m Kwgk‡bi Aby‡gv`b I mycvwikµ‡g we.wm.Gm cixÿvq DËxY© e¨w³MY‡K RvZxq ivR¯^ †evW© mnKvix Ki Kwgkbvi wn‡m‡e wbhy³ K‡ib| Zvuiv mvaviYZ DcKi Kwgkbvi‡K Zuvi Kv‡h© mnvqZv K‡i _v‡Kb Ges Zuviv DcKi Kwgkbv‡ii ÿgZv cÖ‡qvM Ki‡Z cv‡ib| Zuiv Ki`vZvq e‡Kqv Ki`vq 500 UvKv ch©šÍ Ae¨vnwZ w`‡Z cv‡ib|

13.AwZwi³ mnKvix Ki Kwgkbvi (Extra Assistant Commissioner of Taxes) [aviv 3(8)] : 1984 mv‡ji AvqKi AvB‡bi 4(2) aviv Abyhvqx RvZxq ivR¯^ †evW© KZ©„K AwZwi³ mnKvix Ki Kwgkbvi wb‡qvMcÖvß nb| 2(23) aviv Abymv‡i wZwb Ki Kwgkbv‡ii Aax‡b †_‡K Zvuvi Ici Awc©Z `vwq‡Z¡ cvjb K‡ib| wZwb DcKi Kwgkbv‡i I mnKvix Ki Kwgbv‡ii b¨vq Ki`vZvi Ki`vq wbY©q I Ki Av`vq msµvšÍ Kvh©vjx m¤úv`b K‡ib| wZwb Ki`vZvi e‡Kqv Ki`vq 250 [`yBkZ cÂvk] UvKv ch©šÍ Ae¨vnwZ w`‡Z cv‡ib|

14.Ki cwi`k©K (Inpector of Taxes) [aviv 3(9)]: AvqKi Aa¨v‡`‡ki 2(37) aviv Abymv‡i DcKi Kwgkbvi KZ©„K Ki cwi`k©K wb‡qvMcÖvß nb| wZwb Ki Kwgkbvi, cwi`k©b hyM¥ Ki Kwgkbvi I DcKi Kwgkbv‡iii mivmwi wbqš¿ª‡Y †_‡K `vwqZ¡ cvjb K‡ib| Ki

duvwK, Ki Gov‡bv Ges Kiv`vZ I Zvuv‡ì Av‡qi Drm AbymÜvb KivB G‡ì cÖavb KvR|

L. wePvi wefvMxq KZ©„cÿ (Jundicial Authority): AvqKi Aa¨v‡`‡ki 11 aviv Abyhvqx wePvi Kvh© cwiPvjbvi Rb¨ †h KZ©„cÿ MwVZ nq Zv‡K wePvi wefvMxq KZ©„cÿ ejv nq| g~jZ cÖkvmwbK KZ©„c‡ÿi wmØvšÍB AmyšÍó Ki`vZ‡ì Awf‡hvM, cÖwZfv` I Avwcj MÖnY Ges Zvi ïbvwYi eë¯’v K‡i b¨vqm½Z mgvavb †`qvB GB KZ©„c‡ÿi cÖavb KvR|

wePvi wefvMxq Ki KZ©„c‡ÿi mswÿß cwiPq wb‡¤œ cÖ`Ë n‡jv :1. A¨vwc‡jU UªvBey¨bvj (Appellate Tribunal) [aviv (11-15(]: AvqKi Aa¨v‡`‡ki 11

_viv Abymv‡i MYcÖRvZš¿x evsjv‡`k miKv‡ii AvBb gš¿vjq KZ©„K A¨vwc‡jU UªvBey¨bvj Gi m`m¨Mb mivmwi wb‡qvMcÖvß nb| G UªvBeybÄ‡j GKRb mfvcwZ Ges cÖ‡qvRbxq msL¨K m`m¨ wb‡qvM `vb Ki‡eb| GUv AvqKi msµvšÍ wePvi wefvMxq m‡e©v”Q KZ©„cÿ| GB KZ©„c‡ÿi wm×všÍB AvqKi msµvšÍ P’ovšÍ ivq e‡j we‡ewPZ|

2. Ki Kwgkbvi Avwcj (Commissionar of Taxes Appeal) [aviv 3(2G)] : 1990 mv‡ji A_© AvB‡b AvqKi msµvšÍ wePvi Kvh© cwiPvjbvi Rb¨ G c`wU m„wó Kiv n‡q‡Q| AvqKi Aa¨v‡`‡ki 3(2G) aviv Abyhvqx RvZxq ivR¯^ †evW© (N.B.R) KZ©„K Ki Kwgkbvi Avwcj wbhy³ nb| wZwb RvZxq ivR¯^ †evW© †Kvb cÖKvi wewa-wb‡la Avivc K‡i Zuvi wePvi Kv‡h© cvjb K‡ib| wZwb DcKi Kwgkbvi ev hyM¥Ki Kwgkbvi KZ©„Km Ki wba©vi‡Yi ïbvwY cwiPvjbv †Ki b¨vq m½Z ivq cÖ`vb K‡ib|

3. A¨vwc‡jU hyM¥ Ki Kwgkbvi (Appellate Joint Commissionef Taxes) [aviv 3(4)]: AvqKi Aa¨v‡`‡ki 4(2) aviv Abymv‡i RvZxq ivR¯^ †evW© KZ©„K A¨vwc‡jU hyM¥ Ki KwgkbviMY wbhy³ nb| Zuviv RvZxq ivR¯^ †evW© I Ki Kwgkbvi Avwcj Gi Aaxb¯’ Kg©KZ©v wn‡m‡e mswkøó Ki Kwgkbvi (Avwcj) Gi RywimwWKkb Gi g‡a¨B Ki Avwcj msµvšÍ wePvi Kvh©vejx m¤úv`b K‡i _v‡Kb| wePvi Kv‡h© m¤úv`‡b Zuviv ¯^vaxb gZvgZ cÖKvk K‡ib| wbqš¿bvaxY KZ©„cK&L Zuv‡ì wePvi Kv‡h© †Kvb n¯ÍvšÍi Ki‡Z cv‡i bv|

3. RvZxq ivR¯^ †evW© MVb I mvsMwVb KvVv‡gv (Formating and Organistional Structure of National Board of Revenue)

MYcÖRvZš¿x evsjv‡`k miKvi RvZxq ivR¯^ †evW© Av‡`k 1972 (po:No:76of1972) Gi Aax‡b ewY©Z ÿgZve‡j RvZxq ivR¯^ †evW© (NBR) MVb K‡ib| G †evW© GKRb mfvcwZ I me©vwaK bqRb m`m¨ wb‡q MwVZ nq| mfvcwZ I m`m¨Mb mivKvi KZ©„K g‡bvbxZ n‡q _v‡Kb Ges A_© gš¿Yvj‡qi mivmwi wbqš¿‡Y †_‡K AvqKi wewa Abyhvqx `vwqZ¡ cvjb †Ki _v‡Kb| RvZxq ivR¯^ †evW© n‡jv m‡e©v”P AvqKi KZ©„cÿ| Gi cÖavb cuvPwU kvLv Av‡Q| hv wb¤œiƒc:1. cÖZ¨ÿ Ki kvLv 2. g~j¨ ms‡hvRb Ki kvLv 3. Kv÷gm kvLv 4. cÖkvmwbK kvLv 5. M‡elYv I cwimsL¨vb kvLv Ki Av`vq I wbqš¿‡Yi myweav‡_© evsjv‡`k‡K 15wU Ki AÂj G wef³ Kiv n‡q‡Q| Ki AÂj¸‡jv n‡jv:1. XvKv Ki AÂj 1, 2, 3, 4, 5, 6 , 7, I 8= 8wU2. PUªMÖvg Ki AÂj 1, 2, 3 = 3wU3. Lyjbv Ki AÂj 1, 2 = 2wU4. ivRkvnx Ki AÂj 1,2 =2wUcÖ‡Z¨KwU Ki AÂ‡ji cÖavb wn‡m‡e GKRb Ki Kwgkbi wbhy³ Av‡Qb| cÖ‡Z¨KwU Ki AÂj‡K K‡qKwU GjvKv G wef³ Kiv n‡q‡Q; hvi cÖavb wn‡m‡e wbhy³ Av‡Qb GKRb K‡i cwi`k©b

hyM¥ Ki Kwgkbvi| cÖwZ GjvKv †K Avevi K‡qKwU mv‡K©j G wef³ Kiv n‡q‡Q| hvi cÖavb wn‡m‡e GKRb DcKi Kwgkbvi DCT wbhy³ Av‡Qb| cÖ‡Z¨KwU mv‡K©‡j wbw`©ó msL¨K Kg©Pvix wbhy³ Av‡Qb|RvZxq ivR¯^ †evW© cÖavb Kvh©vjq XvKvq †m¸b evwMPvq Aew¯’Z| mviv‡`‡k Gi 39wU AvÂwjK Kvh©vjq I 53wU Ki cwiPvjbv †K›`ª i‡q‡Q|wb‡¤œ wP‡Îi mvnv‡h¨ RvZxq ivR¯^ †ev‡W©i mvsMVwbK KvVv‡gv cÖ`k©b Kiv n‡jv :

4. RvZxq ivR¯^ †ev‡W©i ÿgvZ I Kvh©vejx (Power and Funcatina of National Board of Revenuue-NBR)miKvi RvZxq ivR¯^ †ev‡W©i Av‡`k 1972 (PO:No-76 of 1972) Gi Aax‡b ewY©Z ÿgZve‡j RvZxq ivR¯^ †evW© (NBR) MVb K‡i _v‡K| Bnv AvqKi m¤úwK©Z m‡ev©”Q KZ©„cÿ| G †ev‡W©i m`m¨MY miKvi KZ©©„K wbhy³ nb Ges A_© gš¿Yvj‡qi mvimwi wbqš¿Yvaxb †_‡K AvqKi Abyhvqx Kvh©vejx m¤úv`b K‡i _v‡Kb| AvqKi mswkøó AvBb cÖYqb, AvB‡bi cÖ‡qvRbxq e¨vL¨ cÖ`vb Ges Aaxb¯’ Kg©KZ©v I Kg©Pvix‡ì wbqš¿Y KivB G †ev‡W©i gyL¨ KvR| wb‡¤œ RvZxq ivR¯^ †ev‡W©i ÿgZv I Kvh©vejx we¯ÍvwiZfv‡e ewY©Z n‡jv:1. Kg©KZ©v I Kg©Pvix wb‡qvM: AvqKi msµvšÍ cÖkvmwbK, eë¯’vcKxq I wePvi

Kvh©vejx myôzfv‡e m¤úbœ Kivi Rb¨ RvZxq ivR¯^ †evW© AvqKi Aa¨v‡`‡ki 4(2) aviv Abyhvqx cÖ‡qvRbxq msL¨K cÖkvmwbK I wePvi wefvMxq Kg©KZ©v I Kg©Pvix wb‡qvM K‡i _v‡K|

Af¨šÍixY m¤ú` wefvM-A_© gš¿Yvjq(*)

mfvcwZ, RvZxq ivR¯^ †evW©(*)

Kvógm kvLv (*)

M‡elYv I cwimsL¨vb kvLv (*)

cÖkvmb kvLv (*)

g~j¨ Ki ms‡hvRb Ki kvLv (*)

2. wb‡`©kbv I civgk©: cÖkvmwbK Kvh©vejx myôzfv‡e m¤úbœ Kivi Rb¨ RvZxq ivR¯^ †evW© Zuvi Aaxb¯’ Kg©KZ©v I Kg©Pvix‡ì cÖ‡qvRbxq wb‡`©kbv I civgk© w`‡Z cv‡i| Z‡e wePvi wefvMxq KZ©„c‡ÿi ¯^KxqZvq weNœ NUv‡e Ggb †Kvb Av‡`k, wb‡`©k ev civgk© w`‡Z cv‡i bv| [aviv-5(2)]

3. `vwqZ¡ I KZ©e¨ cwieZ©b: RvZxq ivR¯^ †evW© cÖ‡qvRb g‡b Ki‰j †h †Kvb mgq Zvi Aaxb¯’ †h †Kvb Kg©KZ©v ev Kg©Pvixi `vwqZ¡ I KZ©e¨ cwieZ©b I cwiea©b Ki‡Z cv‡i [aviv-6(1)]

4. bxwZgvjv cÖYqb: G †evW© miKv‡ii wbqš¿‡Y †_‡K AvqKi msµvšÍ bxwZgvjv cÖYqb †M‡R‡U cÖKvk Kiwewa ˆZwi Ges cÖ‡qvRb‡ev‡a eZ©gv‡b cÖ‡hR¨ Kiwewai cwieZ©b bv cwiea©b Ki‡Z cv‡i| [aviv-185(1)]

5. Ki AvB‡bi e¨vL¨v cÖ`vb: RvZxq ivR¯^ †evW© AvqKi Aa¨v‡`‡k ¯úó D‡jøL †bB Ggb AvB‡bi †kÖYx m¤ú‡K©, ¯^qs Ki wba©viY c×wZ m¤ú‡K©, Ki †di‡Zi Av‡e`b c×wZ m¤ú‡K© ev AvqKi AvB‡bi †h †Kvb welq m¤ú‡K© e¨vL¨v cÖ`vb Ki‡Z cv‡i| [aviv-185(2)]

6. e„wË Znwej Aby‡gv`b: RvZxq ivR¯^ †evW© cÖ_g Zdwm‡ji cvU© G Gi weavb †gvZv‡eK †Kvb Aemi e„wË Znwej Aby‡gv`b Ki‡Z cv‡i Ges D³ Znwe‡ji Avq wba©vi‡Yi Rb¨ hveZxq wbqg-Kvbyb cÖYqb Ki‡Z cv‡i| [aviv-2(6)]

7. cÖvPzyBwU Znwej Aby‡gv`b: AvqKi Aa¨v‡`‡ki cÖ_g Zdwm‡ji cvU©-wm Gi weavb †gvZv‡eK RvZxq ivR¯^ †evW© MÖvPzBwU Znwe‡ji Aby‡gv` w`‡Z cv‡i Ges D³ Znwej msµvšÍ cÖ‡qvRbxq wewagvjv cÖYqb Ki‡Z cv‡i| [aviv-2(50)]

8. Avq el© I Kiel© wba©viY: RvZxq ivR¯^ †evW© Ki`vZvi †h †Kvb evwYwR©K eQi‡K Avqel© ev Kiel© wn‡m‡e wba©viY Ki‡Z cv‡i|

9. ‡Kv¤úvwb †NvlYv: miKv‡ii Ab¨ †Kvb wewa-wb‡la bv _vK‡j RvZxq ivR¯^ †evW© (*) Gi mwgwZfz³ bq Giƒc †h †Kvb we‡`kx ms¯’v‡K †evW© †Kv¤úvbx wn‡m‡e †Nvlbv Ki‡Z cv‡i|

10.Ki AÂj wba©viY: †Kvb Ki`vZvi Av‡qi Drm GKvwaK Ki AN&P‡j Aew¯’Z n‡j Ki cÖ`v‡bi Rb¨ RvZxq ivR¯^ †evW© D³ Kiv`vZvi Ki AÂj wba©viY K‡i w`‡Z cv‡i|

11.Ki AeKvk cÖ`vb: Ki`vZvi Av‡e`‡bi †cÖwÿ‡Z RvZxq ivR¯^ †evW© miKvi KZ©„K wba©vwiZ eëmvq ev wba©vwiZ AÂ‡j D³ Kiv`vZv‡K Ki AeKvk cÖ`vb Ki‡Z cv‡i| [aviv-45,46 I 46(G)]|

12.AvqKi AvBbRxex wbeÜY: Ki`vZv‡ì Aby‡gvw`Z cÖwZwbwa nIqvi Rb¨ RvZxq ivR¯^ †evW© Gj.Gj.we cixÿvq DËxY© e¨w³‡ì‡K AvqKi AvBbRxwe wn‡m‡e wbeÜb w`‡Z cv‡i| [aviv-174(2) Gd]

13.AvqKi AvBbRxex Aby‡gv`b: AvqKi msµvšÍ gvgjv cwiPvjbvq DcKi Kwgkbvi (*) †K mnvqZv Kivi Rb¨ RvZxq ivR¯^ †evW© cÖ‡qvRbxq msL¨K †hvM¨ AvBbRxex Aby‡gv`b Ki‡Z cv‡ib| [aviv-9]

14.gvgjv ¯’vbvšÍi: RvZxq ivR¯^ †evW© cÖ‡qvRb g‡b Ki‡j AvqKi msµvšÍ gvgjv GKRb AvBbRxexi wbKU †_‡K Ab¨ AvBbRxexi wbKU ¯’vbvšÍi Ki‡Z cv‡ib| [aviv-9]

15.wnmve msµvšÍ `wjjcÎvw` msiÿY c×wZ wbw`©óKiY: RvZxq ivR¯^ †evW© †h †Kvb Ki`vZv‡K Zvi wnmve msµvšÍ I wnmv‡ei `wjj cÎ msiÿ‡Yi Rb¨ mywbw`©ó c×wZ wba©viY K‡i w`‡Z cv‡ib| [aviv-35(2)]

16.we‡klÁ Aby‡gv`b: AvqKi msµvšÍ gvgjvq AvqKi KZ©„c‡ÿi mvg‡b Dcw¯’Z nIqvi Rb¨ Ki`vZvi Aby‡gvw`Z we‡klÁ cÖwZwbwa wn‡m‡e mb`cÖvß wnmve weÁvbx CA A_ev CMA †K Aby‡gv`b w`‡Z cv‡ib| [aviv-174(2) I (5)]

Dc‡ii DwjøwLZ Av‡jvPbv †_‡K †`Lv hvq †h, RvZxq ivR¯^ †evW© A_© gš¿Yvj‡qi wbqš¿Yvaxb †_‡K AvqKi Aa¨v‡`k I A_© AvBb Abymv‡i Ki eë¯’vcbv m¤úwK©Z hveZxq Kvh©vejx m¤úv`b Ki‡Z cv‡ib|

5. gnvcwiPvjK cwi`k©b (Ki) Ges Zuvi ÿgZv I Kvh©vejx (Power and Funtions of Director Gneral)

1984 mv‡ji AvqKi Aa¨v‡`‡k gnvcwiPvj cwi`k©b Ki-Gi †Kvb Aw¯ÍZ¡ wQj bv| 1991 mv‡ji A_© AvBb gnvcwiPvjK, cwi`k©b Ki c`wU m„wó Kiv n‡jI D³ AvB‡b Giæc KZ©„c‡ÿi Kvh©µg m¤ú‡K© mywbw`©ó †Kvb w`b-wb‡`©kbv wQj bv| 1997 mv‡ji A_© AvB‡b AvqKi Aa¨v‡`‡ki 6(1-*) aviv cÖwZ¯’vcb c~e©K gnv-cvwiPvjK cwi`k©b (Ki) Gi ÿgZv I Kvh©vejx mywbw`©ó Kiv n‡q‡Q hv wb‡¤œ eY©bv Kiv n‡jv :

1. cwi`k©b: wZwb Zuvi AvIZvaxb AvqKi msµvšÍ hveZxq Kvh©vejx cwi`k© Ki‡Z cvi‡eb| cwi`k©b (*) Kvh©vejxB Zuvi g~L¨ KvR wn‡m‡e we‡ewPZ nq|

2. Z`šÍ: AvqKi msµvšÍ Kvh©ejx cwiPvjbvKv‡j ivR¯^ msMÖ‡ni †ÿ‡Î †Kvb ÎæwU-wePz¨wZ ev Awbqg Ges Ki duvwK †`qvi cÖeYZv cwijwÿZ` n‡j gnvcwiPvjK cwi`k©b (Ki) ¯^qs ev Zuvi Aa:¯Íb Kg©KZ©v‡ì gva¨‡g Z`šÍ KiZ welqwU LwZ‡q †`L‡Z cv‡ib|

3. wbixÿv Kvh©: wZwb AvqKi ivR¯^ mswkøó wewfbœ AvqKi wel‡qi ev AvqKi Awd‡mi wbixÿv Kvh© m¤úv`b Ki‡Z cvi‡eb|

4. evwl©K wi‡cvU© †ck: wZwb mswkøó Avw_©K el© mgvwßi cieZ©x 31 wW‡m¤î g‡a¨ wewfbœ AvqKi Awd‡mi AvqKi ivR¯^ wel‡qi Ici Kg©KvÛ msewjZ evwl©K wi‡cvU© RvZxq ivR¯^ †ev‡W©i wbKU †ck Ki‡eb|

5. †ev‡W©i Ab¨vb¨ wb‡`©k ev¯Íevqb: RvZxq ivR¯^ †evW© KZ©„K wb‡`©wkZ ev Awc©Z AvqKi mswkøó Ab¨vb¨ Kvh©vejx wZwb m¤úbœ Ki‡eb|

GQvovI wb¤œwjwLZ KvRmg~n Zvui ÿgZv I Kvh©ejxi AšÍf’©³:1. ‡KŠkjMZ Kvh©vejx Z`viwK: AvqKi Kwgkbv‡ii `vwq‡Z¡ wb‡qvwRZ

Kg©KZ©v`‡i †KŠkYMZ Kvh©vejx Z`viwK Kivi Zvui GKwU Ab¨Zg GKwU cÖavb KvR|

2. cwi`k©b hyM¥ Ki Kwgkbv‡ii Kvh©vejx wbqš¿Y: wZwb cwi`k©b hyM¥ Ki Kwgkbv‡ii cwi`k©b Kvh©vejx wbqš¿b K‡i _v‡Kb Ges cwi`k©b hyM¥ Ki Kwgkbvi n‡Z cÖvß cwi`k©b †bvU cixÿv K‡i _v‡Kb|

3. wi‡cvU© I weeiYx cixÿv: wZwb Zvi wbqqš¿Yvaxb Kg©KZ©v‡ì †ckK…Z Ges RvZxq ivR¯^ †evW© KZ©„K cÖKvwkZe¨ mKj gvwmK, mvgwXqK I evwl©K wi‡cvU© I weeiYvw` cixÿv K‡i _v‡Kb|

4. A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii Kvh©vejxi cÖwZ bRi ivLv: wZwb A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii Kvh©vejx wewa †gvZv‡eK m¤úbœ n‡”Q wKbv †m wel‡q bRi iv‡Lb| Z‡e A¨vwc‡jU hyM¥ Ki Kwgkbv‡iii Kvh©vejx cÖfvweZ nq Ggb †Kvb civgk©/Dc‡`k wZwb Zuv‡K w`‡Z cv‡ib bv|

5. dig ˆZwi I Qvcv‡bv: AvqKi m¤úwK©Z wewfbœ cÖKvi dig, U¨v· g¨vby‡qi ˆZwi, Qvcv‡bv I cÖKvk Kiv, Qvcv‡bv d‡g©i cwieZ©b Ges cÖ‡qvRb‡eva bZzb dig ˆZwi Kiv Zuvi GKwU ¸iæZ¡cyY© KvR|

6. AbygÜvb: wZwb Ki wefv‡Mi wewfbœ kvLv I mv‡K©‡ji Kvh©vejx gv‡S gv‡S AbymÜvb K‡i _v‡Kb|

7. cigvk© `vb: AvqKi msµvbZ †Kvb AvB‡bi cÖ‡kœ ev cÖkvmwbK wel‡q wZwb RvZxq ivR¯^ †evW©‡K cÖ‡qvRbxq civgk© `vb K‡i _v‡Kb|

8. wnmevcÎvw` Dc¯’vc‡bi wb‡`©k: 116 aviv Abymv‡i wZwb †h †Kvb `vqe× e¨w³ m¤ú‡K© Z`šÍ Ki‡Z cvi‡eb Ges †h †Kvb m¤¢ve¨ Ki`vZv‡K wnmvmcÎ I mswkøó `wjjcÎ Dc¯’vcb Kivi wb‡`©k w`‡Z cvi‡eb|

9. gvjvgvj ev‡RqvcÍKiY: 117 aviv Abymv‡i wZwb †Ljvwc ev Awfhy³ Ki`vZvi gvjvgvj Zjøvwk I ev‡Rqvß Kivi Rb¨ DcKi Kwgkbvi (*) ev DaŸ©Zb c‡ì Ki KZ©„cÿ‡K ÿgZv Ac©b Ki‡Z cv‡ib|

10.ev‡RqvßK…Z m¤úwË Z`‡šÍi wb‡`©k: 118 aviv Abymv‡i Awfhy³ Ki`vZvi wbKU †_‡K µqK…Z ev AvUK…Z ev ev‡RqvßK…Z gvjvgvj Z`‡šÍi Rb¨ DcKi Kwgkbvi‡K wb‡`©k w`‡Z cv‡ib|

AZGe †`Lv hv‡”Q †h, Ki KZ©„c‡ÿi hveZxq Kvh©vejx cwi`k©b I wbqš¿Y Ges Ki duvwK ev Gov‡bv mswkøó hveZxq Kvh©vejx cwi`k©b, AbymÜvbI Z`viwK KivB gnvcwiPvjK cwi`k©Y (*) Gi Kvh©vejx AšÍf©y³|

6. Ki Kwgkv‡bi ÿgZv I Kvh©vejx (Commissionar Of Taxes an his power of Functins)

Ki Kwgbvi mivmwi RvZxq ivR&¯^ †ev‡W©i wbqš¿‡Y †_‡K `vwqZ¡ I KZ©e¨ cvjb K‡i _v‡Kb| 6(1we) aviv Abymv‡i RvZxq ivR¯^ †evW© KZ©„K wb‡`©wkZ Ki AÂ‡ji wefvMxq cÖavb wn‡m‡e Ki Kwgkbvi Kvh©vfvi cwiPvjbv K‡ib| AvÂwjK cÖavb Ki KZ©„cÿ wn‡m‡e Ki Kwggbvi‡K wb‡¤œv³ ÿgZv Ac©b Kiv n‡q‡Q|1. cÖkvmwbK `vwqZ¡fvi: wbw`©ó Ki AÂ‡ji mKj †kÖYxi Kg©Pvixi cÖkvmwbK

`vwqZ¡fvie Ki Kwgkbv‡ii Ici b¨¯Í _v‡K| 2. Kg©Pvix wb‡qvM: Ki Kwgkbvi RvZxq ivR¯^ †ev‡W©i m¤§wZµ‡g mswkøó Ki

AÂ‡ji Rb¨ cÖ‡qvRbxq msL¨K 3q I 4_© †kÖYxi Kg©Pvix wb‡qvM I Zuv‡ì c‡`vbœwZ cÖ`vb Ki‡Z _v‡Kb|

3. `vwqZ¡ e›Ub: Ki Kwgkbvi Zuvi Aaxb¯’ 1g, 2q, 3q 4_© †kÖYxi Kg©Pvix‡ì g‡a¨ Zv‡ì ¯^ ¯^ Kv‡iRi `vwqZ¡ e›Ub K‡i _v‡Kb Ges Zv‡ì Kvh©vejx Ici mve©ÿwbK bRi iv‡Lb|

4. Ki wba©viYx GjvKv w¯’iKiY: wZwb Zuvi Aaxb¯’ Ki wba©viYx Kg©KZ©‡K ¯^ ¯^ Ki wba©viYx GjvKv w¯’i K‡i w`‡q _v‡Kb Ges cÖ‡Z¨K Kg©KZ©vi Ki Av`vq wel‡q Z`viwK K‡ib|

5. Z`šÍ Kiv: AvqKi Aa¨v‡`‡ki 116 aviv Abymv‡i wZwb †h †Kvb e¨w³i Avq m¤ú‡K© Z`šÍ Ki‡Z Ges Avq m¤úwK©Z `wjjcÎvw` Dc¯’vcb Kivi wb‡`©k w`‡Z cv‡ib|

6. m¤úwË †µvK: AvqKi Aa¨v‡`‡ki 117 aivi Abymv‡i wZwb †h †Kvb e¨w³i Avq m¤ú‡K©~ Z`šÍ Ki‡Z Ges Avq m¤úwK©Z `wjjcÎvw` Dc¯’vcb Kivi wb‡`©k w`‡Z cv‡ib|

7. wb‡`©k cybtcixÿv: AvqKi Aa¨v‡`‡ki 121 aviv Abymv‡i Ki Kwgkbvi Zuvi Aaxb¯’ Ki KZ©„c‡ÿi AvqKi m¤úwK©Z †Kvb Av‡`k ev wb‡`©k cybtcixÿv K‡i cÖ‡qvRbxq c`‡ÿc MÖnY Ki‡Z cv‡ib| D‡jøL¨. Giæc wePvi Kv‡h© RvZxq ivR¯^ †evW© Ki Kwgkbv‡ii ¯^KxqZvq †Kvbiƒc n¯Í‡ÿc Ki‡Z cv‡i bv|

8. mvÿ¨ MÖnY: AvqKi Aa¨v‡`‡ki 122 avivq Awc©Z ÿgZve‡j wZwb mwVK Z_¨ D`NvU‡bi Rb¨ gvgjv PvjvKvjxb mg‡q Ki`vZv‡K ¯^ kix‡i _vK‡Z Ges †Ìqvwb Av`vj‡Zi b¨vq kc_ MÖnY Kwi‡q ¯^vÿ¨ MÖnY Ki‡Z cv‡ib|

9. ZZ¨ Dc¯’vcb wb‡`©k: 113 aviv Abymv‡i wZwb cÖ‡qvRb‡ev‡a wjwLZ weÁwßi gva¨‡g Ki`vZv‡K wb¤œwjwLZ Z_vw` Dc¯’c‡bi wb‡`©k w`‡Z cv‡ib:

K. Askx`vwi cÖwZôv‡bi Askx`v‡ii bvg wVKvbv I Zv‡ì As‡ki weeiYx|L. wn›`y †hŠ_ cwiev‡ii m`m¨ I cwiPvj‡Ki bvg I wVvKvbv msewjZ weeiYx|M. Ki`vZvi AwffveK cÖwZwbwa ev ZË¡eavqK Gi wbKU †_‡K Ki`vZvi bvg I

wVKvbvi weeiYx|N. †Kvb Avq e‡lq †Kvb Ki`vZvi KZ©„K †gvU 3,000 (wZb nvRvi) UvKvi D‡aŸ© cÖ`Ë LvRbv, my` ev iq¨vjwU cÖvc‡Ki bvg, wVKvbv I cwi‡kv‡ai weeiYx|O. †kqvi `vjv‡j wbKU †_‡K †kqvi we‡µZvi bvg I wVKvbv BZ¨vw`|

10.bZzb mv‡K©j ¯’vcb: Ki Av`v‡qi myweav‡_© wZwb wb‡`©wkZ Ki AÂ‡j bZzb Ki mv‡K©j ¯’vcb Ki‡Z cv‡ib| wewfbœ mv‡K©‡ji KZ©eïZ Kg©Pvix‡ì g‡a¨ mgš^‡q Kiv Zuvi GKwU cÖavb KvR|

11.Ki AÂj wbw`©óKiY: ‡Kvb Ki`vZvi, GKvwaK Ki AÂ‡j Av‡qi Drm _vK‡j Ki Kwgkbvi &D³ Ki`vZv‡K Ki`vq cwi‡kv‡ai Rb¨ Ki AÂj w¯’i K‡i w`‡Z cv‡ib|

12.msÿz× e¨w³ Av‡e`b wbË: 6(5) aviv Abymv‡i cwi`k©b hyM¥ Ki Kwgkbv‡ii Av‡`‡k mshy³ †Kvb e¨w³i Av‡e`‡bi †cÖwÿ‡Î D³ Av‡`‡ki wec‡ÿ ivq w`‡Z cv‡ib| D‡jøL¨, msÿzä e¨w³‡K Giæc Av‡e`b cwi`k©b hyM¥ Ki Kwgkbv‡ii Av‡`k `v‡bi 30 w`‡bi g‡a¨ Ki‡Z n‡e|

13.ev‡RU cÖYqb I Aby‡gv`b: wZwb Zvi AÂ‡ji cÖwZwU mv‡K©‡ji e¨q ev‡RU wba©viY I Aby‡gv`b K‡ib|

14.Ki`vq Ae‡jvcb: wZwb Ki`vZvi e‡Kq Ki`vq 25,00 (cuwPk nvRvi) UvKv ev †ev‡W©i AbygwZ µ‡g Z‡ZvwaK cwigvY Ae‡jvcb Ki‡Z cv‡ib|

15.Avwcj `v‡qi wb‡`©kbv: A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii † Kvb ivq Ki KZ©„c‡ÿi wec‡ÿ Ki Kwgkbvi A¨vwc‡jU UªvBey¨bv‡j Avwcj Kivi Rb¨ DcKi Kwgkbvi‡K wb‡`k©bv w`‡Z cv‡ib|

16.nvB‡KvU© Avwcj: AvqKi Aa¨v‡`‡ki 160 aviv Abymv‡i Ki Kwgkbvi UªvBey¨bv‡ji ivq cÖ`v‡bi 90 w`‡bi g‡a¨ AvBMZ cÖ‡kœi e¨vL¨ cÖ`v‡bi Rb¨ evsjv‡`k mywcÖ‡KvU© nvB‡KvU© wWwfk‡b Av‡e`b Rvbv‡Z cv‡ib|

17.DcKi Kwgkbvi‡K mnvqZv `vb: AvqKi Aa¨v‡`‡ki 9 aviv Abymv‡i wZwb DcKi Kwgkbv‡ii Aax‡b AvqKi msµvšÍ gvgjv PjvKvjxb Zv‡K eyw×, civgk© ev Ab¨ †Kvb Dc‡q mnvqZv Ki‡Z cv‡ib|

18.`vwqZ¡ ¯’vbv¯Íi: 6(we) aviv Abymv‡i Ki Kwgkbv‡ii cÖ‡qvRb g‡b Ki‡j Aa¯Íb Kg©KZ©v‡ì Ici Awc©Z Ki Av`vq msµvšÍ ev AvqKi msµvšÍ gvgjv cwiPvjbvi `vwqZ¡ GK KZ©„c‡ÿi wbKU †_‡K Ab¨ KZ©„c‡ÿi wbKU ¯’vbvšÍi Ki‡Z cv‡ib|

19.cÖwkÿY cÖ`vb: AašÍb Kg©KZ©v I Kg©Pvix‡ì‡K AvaywbK Ki Av`vq †KŠkj m¤ú‡K© AewnZ Kiv Ges Zv‡ì †ckvMZ `ÿZv e„w×i Rb¨ Ki Kwgkb cÖwkÿY `v‡bi eë¯’v MÖnY K‡i _v‡Kb|

20.fwel¨r Znwe‡j ¯^xK…wZ `vb: AvqKi Aa¨v‡`‡ki cÖ_g Zdwm‡ji 2we As‡ki c¨viv -2 Abymv‡i Ki Kwgkbv‡ii †h †Kvb Ki`vZvi fwel¨Z Znwe‡ji ¯^xK…wZ `vb K‡ib ev ¯^xK…wZ cÖZ¨vnvi Ki‡Z cv‡ib|

21.wi‡cvU© cÖ`vb: RvZxq ivR¯^ †evW© Dc¯’v‡bi wZwb Zuvi AÂ‡ji cwimsL¨vwbK wi‡cvU© I wiUvY© cÖ¯‘Z I cÖv`b K‡ib|

Dc‡iv³ ÿgZv I Kvh©vejx QvovI Ki Kwgkbvi‡K cÖkvmwbK ¸iæZ¡c~Y© `vwqZ¡ cvjb Ki‡Z nq| ZvQvov AvqKi msµvšÍ mivK‡ii ZvrÿwYK wm×všÍ ev¯Íevqb I RvZxq ivR¯^ †evW© KZ©„K Awc©Z AvqKi msµvšÍ Ab¨ †h †Kvb Kvh©vejx Zvuv‡K m¤úv`b Ki‡Z nq|7. cwi`k©b AwZwi³ Ki Kwgkbvi I cwi`k©b hyM¥ Ki Kwgkbvi Ges

Zuv‡ì ÿgZv I Kvh©ejx (Inpecting Additional Commissioner & Inspetin joint Commissioer of Taxes and Their Power and Functions)

cwi`k©b AwZwi³ Ki Kwgbvi I cwi`k©b hyM¥ Ki Kwgkbvi DfqB RvZxq ivR¯^ †evW© wb‡qvMcÖvß nb Ges Ki Kwgkbv‡bi Aaxb¯’ I miKvwi wbqš¿bvvaxb †_‡K AvqKi welqK Kvh©vw` m¤úv`b K‡i _v‡Kb| Ki Kwgkbvi Zuv‡ì ÿgZv I K‡g©i cwiwa w¯’i K‡i w`‡q _v‡Kb| 10 aviv Abymv‡i Ki Kwgkbvi RvZxq ivR¯^ †evW© Gi c~e© AbygwZ mv‡c‡ÿ cwi`k©b AwZwi³ Ki Kwgkbvi‡K cwi`k©b hyM¥ Ki Kwgkbv‡ii Ki wba©viY m¤úwK©Z wb‡¤œv³ ÿgZv cÖ‡qvM Kivi wb‡`©k w`‡Z cv‡ib|1. ZË¡eavb: DcKi Kwgkbv‡ii Kvh©vejx ZË¡eavb KivB Zuv‡ì g~L¨ KvR wn‡m‡e

we‡ewPZ nq|2. civgk© ev wb‡`©kbv : AvqKi Aa¨v‡`‡ki 9 aviv †gvZv‡eK DcKi Kwgkbvi Gi

Aax‡bi gvgjv PjvKv‡i Zuviv Dc‡`k, civgk© I gZvgZ BZ¨vw` w`‡q mvnvh¨ K‡i _v‡Kb|

3. AbymÜvb/Z`viwK: 10 aviv Abymv‡i Ki Kwgkbvi RvZxq ivR¯^ †ev‡W©i cye©vbygwZµ‡g Zuv‡ì Ici †h `vwqZ¡ I ÿgZv Ac©b K‡ib Zvi †cÖwÿ‡Z †Kvb we‡kl gvgjv ev gvgjvmg~n A_ev †Kvb we‡kl e¨weÍ ev e¨w³e‡M©i weiæ‡×

Kg©aiv cwiPvjbv m¤úwK©Z AbymÜvb ev Z`viwK KvR Zuviv wb‡Riv m¤úv`b K‡i _v‡Kb|

4. Z_¨ Dc¯’vb `vwe: 113 aviv Abymv‡i wjwLZ weÁwßi gva¨g Zuviv Askx`vix cÖwZôvb, †hŠ_ wn›`y cwievi, †Kvb e¨w³i ZË¡evavqK, AwffveK ev cÖwZwbwa, ÷K I †kqvi evRv‡ii `vjvj, e¨vswKs †Kv¤úvwb ev Ab¨ †h †Kvb e¨w³‡K 3,000 (wZb nvRvi) UvKvi AwaK LvRbv, mya ev iq¨vjwU cÖvß e¨w³ m¤ú‡K© Z_¨ Dc¯’vc‡bi `vwe Ki‡Z cv‡ib|

5. cwi`k©b: 114 aviv Abymv‡i Zuviv †Kv¤úvwbi m`m¨‡ì I FY MÖnxZv‡ì †iwRóvimg~n cwi`k©b Ki‡Z cv‡ib|

6. Z_¨vw` msiÿY: 116 aviv Abymv‡i m¤¢ve¨ Ki`vZv‡ì kbv³ Kivi Rb¨ †h †Kvb e¨w³ev cÖwZôvb‡K wnmve I mswkøó `wjicÎvw` Dc¯’vc‡bi wb‡`©k I cÖ‡qvRb‡eva Zv‡ì Kg©¯’‡j wM‡q D³ Z_Äw` cwi`k©b Ki‡Z cv‡ib Ges cwi`k©K…Z Z_¨w` I `wjjcÎvw` wmj‡gvni K‡i gvgjv wb¯úwË bv nIqv ch©šÍ Zvuvi msiÿY Ki‡Z cv‡ib|

7. gvjvgvj †µv‡Ki ÿgZv Ac©Y: 117 aviv Abymv‡i wnmve I mswkøó `wjjcÎvw` †`Lv‡bZ e¨_© Ki`vZvi A_ev †Kvb †MvcbKvix Ki`vZvi wnmv‡ei ewn, `wjjcÎvw` I g~jëvb `ªe¨vw` †µvK Kivi Rb¨ Aaxb¯’ DcKi Kwgkbvi‡K ÿgZv Ac©Y Ki‡Z cv‡ib|

8. DCT Gi Av‡`k cwieZ©b: 120 aviv Abymv‡i * KZ©„K cÖ`Ë AvqKi msµvšÍ Av‡`‡ki weiæ‡× AbymÜvb Pvwj‰q cÖ‡qRb n‡j f’j Av‡`k cwieZ©b ev evwZj Ki‡Z cv‡ib| D‡jøL¨, * KZ©„K Av‡`‡ki ZvwiL †Z‡L cieZ©x Pvi eQ‡ii g‡a¨ Giƒc cwieZ©b Ki‡Z cvi‡eb|

9. mvÿ¨ MÖnY: 122 aviv Abyhvqx Zuviv †Ìqvwb Av`vj‡Zi b¨vq Kiv`vZv I Ab¨vb¨ mvÿx‡ì kc_ MÖnY Kwi‡q mvÿ¨ MÖnY Ki‡Z cv‡ib|

10.Rwigvbv Aby‡gv`b: 131 aviv Abymv‡iv †Kvb Ki`vZvi Ici DcKi Kwgkbvi KZ©„K Awc©Z Rwigvbv cÖ¯Íve Aby‡gv`b Ki‡Z cv‡ib|

11.mgqmxgv e„w×: 75(3) aviv Abymv‡i Zuviv †Kvb Ki`vZvi AvqKi wiUvb© `vwLj Kivi mgqmxgv I 3gv‡mi AwaK evov‡bvi †ÿ‡Î DcKi Kwgkbvi †K AbygwZ w`‡Z cv‡i|

12.Avwcj ïbvwb I ivq cÖ`vb: 157 aviv Abymv‡i Zuviv Ki Av`vqKvix KZ©„c‡ÿi Av‡`‡ki weiæ‡™¢ Avcx‡ji ïbvwb I ivq cÖ`vb Ki‡Z cv‡i| D‡jøL¨, G‡ÿ‡Î Zuv‡ì ivqB P’ovšÍ|

13.Ki duvwK †iva: ‡Kvb Ki`vZvi AvqKi duvwK ev cÖZvjYv Zuv‡ì bR‡i G‡j ev m‡›`‡ni KviY n‡jv Zuviv Zv Avwe¯‹vi I cÖwZ‡iva K‡i _v‡Kb|

14.e‡Kqv Ki`vq Ae‡jvkb: Zuviv Abv`vq‡hvM© e‡Kqv Ki `vwe 5,000 (cuvP nvRvi) UvKv ch©šÍ Ae‡jvcb Ki‡Z cv‡ib |

15.gvgjv iæRy: ZuviZ Ki`vZvi weiæ‡× cÖ‡qvRb n‡j wb‡Riv ev`x n‡q gvgjv iæRy Ki‡Z cv‡ib& Ges D³ gvgjv wb¯úwË Ki‡Z cv‡ib|

Dc‡i D‡jøwLZ Av‡jvPbvi †cÖwÿ‡Z ejv hvq †h, cwi`k©Y AwZwi³ I hyM¥ Ki Kwgkbvi Ki Kwgkbv‡ii wbqš¿Yvaxb †_‡K Kiwewa Abyhvqx Ki Kwgkbvi‡K cÖkvmwbK Kv‡R mev©Z¥K mnvqZv K‡i _v‡Kb|8. DcKi Kwgkbvi †K? (Who is Deputy Commisioner of taxes)1984 mv‡ji AvqKi Aa¨v‡`‡ki 2(23) avivq weavb g‡Z, DcKi Kwgkbvi ej‡Z 3(5) aviv Abyhvqx DcKi Kwgkbvi wn‡m‡e wb‡qvMK…Z e¨w³ Ges GKB D‡Ïk¨ wb‡qvMK…Z mnKvix Ki Kwgkbvi, AwZwiw³ mnKvix Ki Kwgkbvi I Ki Av`vqKvix AwdmviI DcKi KwgkbviI wn‡m‡e AwfwnZ n‡eb| DcKi Kwgkbvi AvqKi wefvM me‡P‡q ¸iæZ¡c~Y© I Kvh©wbe©vnx ÿgZvcÖvß e¨w³|4(1) aviv †gZv‡eK RvZxq ivR¯^ †evW© evsjv‡`k cvewjK mvwf©m Kwgkb KZ©„K M„nxZ we.wm,Gm cixÿvq evQvBK…Z I D³ Kwgkb Gi Aby‡gvb` I mycvwikµ‡g mnKvix Ki Kwgbvi wb‡qvM `vb K‡ib| cieZ©x‡Z c‡`vbœwZ †c‡q mnKvix Ki KwgkbviMY DcKi Kwgkbvi wn‡m‡e wbhy³ nb| AvqKi wba©viY I msMÖ‡ni †ÿ‡Î DcKi Kwgkbv‡ii f’wgKv

Lye †ewk| wZwb cwi`k©b hyM¥ Ki Kwgkbv‡ii mivmwi wbqš¿‡Y †_‡K Zuvi Av‡`k, wb‡`©k, Dc‡`k ev Awc©Z `vwqZ¡ Abyhvqx welqK Kvh©ejx m¤úv`b K‡ib| Zvu‡K cÖkvmwbK Kvh©vejx QvovI AvqKi msµvšÍ wePvi wefvMxq Kvh©vejx m¤úv`b Ki‡Z nq| Zuvi GjvKvi Ki wba©viY, Ki msMÖn, †Ljvwc Ki`vZviv Zv‡ì Av‡qi weeiYx, m¤úwËi weeiYx BZ¨w` mivmwi DcKi Kwgkbv‡ii wbKU `vwLj K‡ib Ges AvqKi msµvšÍ †h †Kvb mgm¨v, bvwjk, gvgjv, AvcwË BZ¨vw` me©cÖ_‡g Zuvi wbK‡U we‡ePbvi Rb¨ Dc¯’vcb Kiv nq|9. DcKi Kwgkb‡ii ÿgvZ I Kvh©ejx (Power of Functions Deputy Commissioner of Taxes)DcKi Kwgkbvi Zuvi GjvKvq AvBb m½Zfv‡e GK”QÎ ÿgZvi AwaKvix| cwi`k©b hyM¥ Ki Kwgkv‡bi mivmwi wbqš¿Yvaxb †_‡K Zuv‡K AvqKi msµvšÍ me‡P‡q ¸iæZ¡cyY© Kvh©vejx m¤úv`b Ki‡Z nq| wb‡¤œ Zuvi ÿgZv I Kvh©vejx ms‡ÿ‡c eY©bv Kiv n‡jv :1. ¯^fvwfK Kvh© m¤úv`b [aviv-6(1)wm]: DciK Kwgkbvi Ki Kwgkbvi KZ©„K

Awc©Z I wba©vwiZ we‡kl GjvKv, e¨w³ ev e¨w³eM© gvgjv Ges AvqKi msµvšÍ Kvh©vejx m¤úv`b K‡ib|

2. Kvh© e›Ub [aviv 6(4)] : wZwb Aa¯Íb Kg©Pvix‡ì `vwqZ¡ e›Ub I cybte›Ub Ki‡Z cv‡ib|

3. ‡bvwUk ev weÁvcb Rvwi [aviv-77]: AvqKi AvB‡bi 75 aviv Abymv‡i cÖwZ Avw_©K eQ‡ii 15 RyjvB Gi g‡a¨ †Kv¤úvwb Ges 30 †m‡Þ¤^‡ii g‡a¨ Ab¨vb¨ Ki`vZvMY AvqKi wiUvb© `vwLj Ki‡eb| wKš‘ †Kvb Ki`vZv wbw`©ó mgqmxgvi g‡a¨ AvqKi wiUvb© `vwLj Ki‡Z bv cvi‡j * 77 aviv Abymv‡i D³ Ki`vZv‡K 21 w`b ewa©Z mg‡qi g‡a¨ AvqKi wiUvb© `vwLj Kivi Rb¨ wjwLZ weÁwß Rvwi Ki‡Z cv‡ib|

4. mgq ewa©ZKiY [aviv-75(3)]: †Kvb Kiv`vZv wbw`©ó mg‡qi g‡a¨ AvqKi wiUvb© `vwLj Ki‡Z e¨_© n‡j DcKi Kwgkbvi b¨vq I hyw³m½Z g‡b Ki‡j D³ Ki`vZvi AvqKi wiUvb© `vwL‡ji mgqmxgv I3 gvm Ges cwi`k©b hyM¥ Ki Kwgkbv‡ii AbygwZµ‡g 3 gv‡mi AwaK mgq ewa©Z Ki‡Z cv‡ib|

5. `wjjcÎvw` Dc¯’vc‡bi wb‡`©k [aviv-79]: wZwb Ki`vZv‡K Av‡qi weeiYxi mc‡ÿ wnmv‡ei ewn, `wjjcÎ, weeiYcÎ Dc¯’vcb Kivi Rb¨ Ges cÖ‡qvRb Ki`vZv‡K e¨w³MZfv‡e Dcw¯’Z nIqvi Rb¨ wb‡`©k w`‡Z cv‡ib|

6. m¤úw³ I `v‡qi weeiYx `vwLj Kviv wb‡`©k [aviv-80]: wZwb Ki`vZv‡K wb‡Ri I Zvi Ici wbf©ikxj e¨w³e‡M©i m¤úwË `vq I Avq-e¨‡qimg~‡ni Ges n¯ÍvšÍwiZ m¤úwËmg~‡ni weeiYx `vwLj Kivi Rb¨ †bwUk ev wb‡`©k w`‡Z cv‡ib|

7. mvgwqK Ki wba©viY [aviv-81]: wZwb Ki`vZvi †ckvK…Z Av‡qi weeiYx I `wjicÎ we‡ePbv K‡i A_ev Av‡qi weeiYx h_vmg‡qi †ck bv Ki‡j c~e©eZ©x eQ‡ii Ki wba©vi‡Yi wfwË‡Z mvgwqK Ki wba©viY Ki‡Z cv‡ib|

8. Ki `vq wba©viY [aviv-82]: DcKi Kwgkbvi Ki`vZvi `wjjK…Z AvqKi wiUvb© I mswkøó `wjjcÎ we‡eUbv K‡i mš‘ó n‡j wZwb Ki`vZvi †gvU Avq I Ki `vq wba©viY Ki‡Z cv‡ib|

9 miixKiY wfwË‡Z Ki wbav©iY [aviv-82(G)]: †Kv¤úvwb e¨wZZ Ab¨ †Kvb Ki`vZvi †ÿ‡Î mwVKfv‡e AvqKi weeiYx I mswkøó KvMRcÎvw` `vwLj Kiv n‡q‡Q cÖZxqgvb n‡j DcKi Kwgkbvi mijxKiY c×wZ‡Z (Simplified Method) Ki wba©viY Ki‡Z cv‡ib|D‡jøL¨, weMZ Avq eQ‡ii mv‡_ mvgÄm¨ †i‡L Ges Avq b~b¨Zg 10% e„w× †`wL‡q `vwLjK…Z Return mZÏ m¤ú~Y© e‡j Mb¨ K‡i †h Ki wba©viY Kiv nq Zv‡K mijxKiY/mnRK c×wZ‡Z Ki wba©viY (Tax assesment under Simplitied Method) ejv nq|

10. ïbvwYi ci Ki wba©viY [_viv-83]: Kiv`vZvi `vwLjK…Z AvqKi weeiYx wnmevcÎ I `wjjcÎvw`‡Z mg_©‡b AbÄb¨ cÖgvYvw` Dc¯’vc‡bi Rb¨ †bvwUk Ki‡Z cv‡ib Ges P’ovšÍ ïbvwYi ci Ki wba©viY K‡i _v‡Kb|

11.m‡ev©Ëg wePviwfwËK Ki wba©viY [aviv-84]: ‡Kvb Kiv`vZ AvqKi AvBb Abymv‡i Av‡qi weeiYx ev Gi mg_©‡b cÖ‡qvRbxq wnmve weeiYx I `wjjcÎvw` `vwLj Ki‡Z e¨_© n‡j DcKi Kwgkbvi m‡e©vËg wePvi wfwËK Ki wba©viY Ki‡Z cv‡ib|

12.¯^qs Ki wba©viY Aby‡gv`b [aviv-83(G)]: Ki`vZv KZ©„K ¯^qs Ki wba©viY Kiv n‡j Zv we‡ePbv mv‡c‡ÿ Aby‡gv`b Ki‡Z cv‡ib|

13.RiæwiwfwË‡Z Ki wba©viY [aviv-91(3)]: DcKi Kwgkbv‡ii wbKU hw` cÖZxqgvb nq †h, †Kvb Ki`vZv kxNªB †`k Z¨vM Ki‡eb Zvn‡j wZwb RiƒwiwfwË‡Z D³ Ki`vq wba©viY K‡i Zv cwi‡kv‡ai wb‡`©k w`‡Z cv‡ib|

14.g„Z e¨w³i Ki wba©viY [aviv-92]: Avq el© †k‡l ev †kl nIqvi c~‡e© hw` †Kvb Ki`vZvi g„Zz¨ nq Zvn‡j DcKi Kwgbvi Zrÿbvr D³ g„Z Ki`vZvi Ki`vq wbY©q Ki‡Z cv‡ib Ges Ki`vq cwi‡kv‡ai Rb¨ g„Z Ki`vZvi êa DËivwaKvix ev cÖwZwbwa‡K wb‡`©k w`‡Z cv‡ib|

15.cybtKi wba©vij [aviv-93]: GKevi Ki wba©vi‡Yi ci * Gi wbK‡U hw` cÖZxqgvb nq †h †Kvb Ki`vZvi Avq Kg K‡i †`Lv‡bv n‡q‡Q ev f’jekZ Ki Kg avh© Kiv n‡q‡Q Zvn‡j wZwb cybivq D³ Kiv`vZvi Ki`vq wba©viY Ki‡Z cv‡ib Ges evowZ Ki`vq cwi‡kv‡ai Rb¨ Ki`vZv‡K wb‡`©k w`‡Z cv‡ib|

16.Gwo‡q hvIqv Av‡qi Ici Ki wba©viY [aviv-104: †Kvb Kiv`vZvi Ki`vq wba©vi‡Yi ci DcKi Kwgkbv‡ii wbKU hw` cÖZxqgvb nq †h Ki`vZv Aevwm›`v Ki`vZv‡ì mv‡_ †jb‡`‡bi gva¨‡g †KŠk‡j Ki Gwo‡q wM‡q‡Qb Zvn‡j wZwb cybivq Ki`vZvi †gvU Avq Avq I Ki`vq wba©viY Ki‡Z cv‡ib|

17.Ki cwi‡kv‡ai mb` Bmy¨ [aviv-107]: wZwb evsjv‡`‡ki bvMwiK †nvK vev bv †nvK wPiZ‡i evsjv‡`k Z¨vMKvix ev mvgwqKfv‡e evsjv‡`k Z¨vMKvix Ki`vZv‡K Ki cwi‡kv` mb` I Ki Ae¨vnwZ mb` Bmÿ K‡ib|

18.Avq msµvšÍ Z_¨ `vwe [aviv-1187]: wZwb †Kv¤úvwbi †kqvi‡nvìvi‡` ZvwjKv FYcÎ MÖnxZv‡ì ZvwjKv I †iwR÷vimg~n msMÖn I cwi`k©b Ki‡Z cv‡ib|

19.‡Kv¤úvwbi wnmvecÎ cwi`k©b [aviv-114]: wZwb †Kv¤úvwbi †kqvi‡nvìvi‡ì ZvwjKv FYc‡Îi MÖnxZv`‡i ZvwjKv I †iwR÷vimg~n msMÖn I cwi`k©b Ki‡Z cv‡ib|

20.we‡kl ÿgZv I cÖ‡qvM [aviv-116]: wZwb Zvui wb‡`©wkZ †h †Kvb Ki Kg©KZ©v e¨w³ Ki`vZvi Av‡qi ¯Í‡j c~‡e© †bvwUk e¨ZxZ Dcw¯’Z n‡q Zvi wnmv‡ei ewn I `wjjcÎvw` msMÖn I AbymÜvb we‡kl ÿgZv cÖ‡qvM Ki‡Z cv‡ib|

21.Z`šÍ I AvUK [aviv-117]: DaŸ©Zb KZ©„c‡ÿi Aby‡gv`b mv‡c‡ÿ wZwb Ki`vZvi wnmv‡ei ewn, `wjj cÎvw` I AcÖKvwkZ ev †Mvcb m¤úwËi AbymÜvb Ges Zv AvUK Ki‡Z cv‡ib|

22.kc_ MÖnYc~e©K mvÿ¨ MÖnY [aviv-122]: wZwb †Ìqvwb gvgjvi b¨vq kc_ Kwi‡q Ki`vZvi mvÿ¨ MÖnY Ki‡Z cv‡ib|

23.‡Ljvwd Ki`vZvi Rwigvbv avh© [aviv-123 I 124]: wZwb †Ljvwc Ki`vZvi Ici hyw³m½Z we‡ePbvq Rwigvbv avh© Ki‡Z cv‡ib|

24.AwMÖg Ki cwi‡kv‡a e¨_©Zvq Rwigvbv avh© [aviv-125]: DcKi Kwgkbvi hw` †`L‡Z cvb †h 64 aviv Abymv‡i AwMÖ, cÖ`Ë Kiv`vq hw` mwVK e‡j cÖZxqgbv bv nq Zvn‡j DcKi Kwgkbvi Ki`vZvi Ici Rwigvbv avh© Ki‡Z cv‡ib|

25.wb‡`©k Agvb¨ Kivi Rwigvbv avh© [aviv-126}: AvqKi Aa¨v‡`‡ki 79, 80, 83(1) ev 82(2) aviv †gvZvv‡eK †Kvb Ki`vZv‡K wnmv‡ei weeiYx, mswkøó `wjjcÎvw`| m¤úwË I `v‡qi weeiYx Dc¯’vcb Ges e¨w³M` Dc¯’vcb m¤úwK©Z wb‡`©k cÖ`vb Kiv n‡j Ki`vZv hw` Zv gvb¨ bv K‡i Zvn‡j DcKi Kwgkbvi Zv‡K Rwigvbv avh© Ki‡Z cv‡ib|

26.Rwigvbv Av`vq [aviv-137]: wZwb 123 I 124 aviv Abymv‡i †Ljvwc Ki`vZv 125 aviv Abymv‡i AwMÖg Ki cwi‡kv‡a e¨_© Ki`vZv Ges 126 aviv Abymv‡i wb‡`©k Agvb¨Kvix Ki`vZvi Ici avh©K…Z Rwigvbv e‡Kqvmn Av`v‡qi eë¯’v Ki‡Z cv‡ib|

27.mvwU©wd‡KU Bmy¨ [aviv-138]: †Kvb Ki`vZvi Ki cwi‡kv‡` e¨_© n‡j wZwb D³ e‡Kqv Ki Av`v‡qi Rb¨ K‡ii cwigvY D‡jøLmn Ki Av`vqKvix Awdmvi‡K mvwU©wd‡KU Bmy¨ Ki‡Z cv‡ib|

28.Ki`vwe Ae‡jvcb: wZwb Zuvi Ici Awc©Z ÿgZv e‡i Ki`vweP 1,000 (GK nvRvi) UvKv ch©šÍ Ae‡jvcb Ki‡Z cv‡ib|

29.A¨vwc‡mU hyM¥ Ki Kwgkbv‡ii i‡qi weiæ‡× Avwcj: Ki Kwgkbv‡ii AbygwZ mv‡c‡ÿ wZwb A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii iv‡qi weiæ‡× A¨vwc‡jU UªBey¨bvj gvgjv `v‡qi Ki‡Z cv‡ib|

Dc‡iv³ Av‡jvPbv †_‡K eySv hvq †h, DcKi Kwgkbvi AvqKi KZ©„c‡ÿi AZ¨šÍ ¸iæZ¡c~Y© e¨w³ Zuvi mv‡_ Ki`vZv‡ì mivmwi m¤úK© we`¨gvb weavq RvZxq ivR¯^ †ev‡W© D‡Ïk¨ c~i‡Y wZwb mivmwi Ae`vb ivL‡Z cv‡ib|10. Ki Av`vqKvix Awdmvi Ges Zvi ÿgZv I Kvh©vejx (Tax Recovery Officer and hid Power and Functions)1984 mv‡ji AvqKi Ava¨v‡`‡ki 2(64) aviv Abymv‡i Ki Av`vqKvix Awdmvi D³ Aa¨v‡`‡ki 3 avivq ewY©Z AvqKi KZ©„c‡ÿi GKRb| RvZxq ivR¯^ †evW© KZ©„K Ki Av`vqKvix AwdmviMY wbhy³ nb Ges Kiv Kwgkbvi I cwi`k©b hyM¥ Ki Kwgkbvi mivmwi wbqš¿‡Y †_‡K Zv‡ì Ici Awc©Z `vwqZ¡ I KZ©e¨ cvjb K‡ib| 2(23) aviv Abymv‡i Ki Av`vqKvix Awdmvi DcKi Kwgkbvi ÿgZv I `vwqZ¡cÖvß n‡Z cv‡ib| Zuv‡ì c`gh©v`v †_‡KB eySv hvq †h Ki Av`vq KivB Zuv‡ì cÖavb KvR| 138 aviv Abymv‡i DcKi Kwgkbv‡ii wbKU †_‡K Av`‡qi Rb¨ Zuviv cÖ‡qvRbxq eë¯’v MÖnY K‡i _v‡Kb| Ki Av`v‡qi Rb¨ RvZxq ivR¯^ †evW© Zuv‡ì Ici we‡kl ÿgZv Ac©b Ki‡Q|ÿgZv I Kvh©vejx:Ki Av`vqKvix KZ…©cÿ (TRO) e‡Kqv Ki Av`v‡qi Rb¨ DcKi Kwgkbv‡ii `vwqZ¡ cÖvß n‡h Kiv Av`vq msµvšÍ †h mKj we‡kl Kvh©vejx m¤úv`œ Ki‡b Zv wb‡¤œ mswÿßKv‡i ewY©Z n‡jv:1. e‡Kqv Ki Av`vq: Av`vqKi Aa¨v‡`ki 139(1) aviv Abymv‡i e‡Kqv Ki Av`v‡qi Rb¨

wZwb wb¤œwjwLZ GK ev GKvwaK c×wZ AbymiY Ki‡Z cv‡ib:(K) Ki`vZvi ¯’vei/A¯’vei m¤úwË †µvK K‡i;(L) Ki`vZvi †µvK„KZ ¯’vei ev A¯’vei m¤úwË weµq K‡i(M) Ki`vZv‡K †MÖdZvi K‡i KvMv‡i AvUK †i‡L|(N) Ki`vZvi ¯’vevi I A¯’vei hveZxq m¤úwË ZË¡veav‡bi Rb¨ ZË¡eavqK wb‡qvM K‡i|

2. cÖ‡`q my` ev PvR© Av`vq: 139 (2) aviv Abymv‡i wZwb †LjvwU Ki`vZvi wbKU †_‡K DcKi Kwgkbvi KZ…©K mvwU©wd‡K‡U D‡jøwLZ e‡Kqv Kiv QvovI e‡Kqv K‡ii Ici evwl©K 15% my` I e‡Kqv Kiv Av`v‡qi bR¨ gvgjv PjvKvjxb mg‡q †bvwUkI †MÖdZvwi c‡ivqvbv eve` PvR© ev LiPmg~n Av`vq Ki‡Z cv‡ib|

3. mvwU©wd‡KU Bmy¨: 139(3) aviv Abymv‡i †Ljvwc Ki`vZvi ¯’vei I A¯’vei hveZxq m¤úwË †µvK I weµq K‡i hw` e‡Kqv Ki m¤ú~Y© Av`vq Kiv m¤¢e bv nq Zvn‡j Aewkó Av`v‡qi Rb¨ Ab¨ †h Ki AÂ‡j Kiv`vZvi m¤úwË Av‡Q †m Ki AÂ‡ji Ki Av`vqKvix Awd‡mi wbKU Ki Av`v‡qi mvwU©wd‡KU cvwV‡q w`‡Z cv‡ib|

4. Ki`vZvi AvcwË MÖn‡Y evaëvaKZv: 141 aviv Abymv‡i DcKi Kwgkbvi KZ©„K †cÖwiZ e‡Kqv Ki msµvšÍ mvwU©wd‡K‡Ui Ici †LjvwU Ki`vZvi AvcwË MÖn‡Y wZwb eva¨ nb|

DcwiD³ Av‡jvPbv †_‡K †`Lv hv‡”Q, †LjvwU K`vZvi wbKU †_‡K mya I LiPmn e‡Kqv Ki Av`vq KivB Zuvi gyL¨ KvR| Ki Av`v‡qi Rb¨ Ki Av`vqKvix Awdmvi GKRb ¸iæZ¡c~Y© Kg©KZ©v wn‡m‡e we‡ewPZ|11. mnKvix Ki Kwgkbvi Ges Zuvi ÿgZv I Kvh©vejx (Assitance Commission of Taxes and his Power & Functions)

AvqKi Aa¨v‡`‡ki 2 avivi weavb g‡Z, mnKvix Ki Kwgkbvi GKB Aa¨v‡`‡ki 3 aviv ewY©Z AvqKi KZ©„c‡ÿi GKRb| evsjv‡`k cvewjK mvwf©m Kwgkb (P.S.C) KZ©„K cwiPvwjZ we.wm.Gm. cixÿvq DËxY© I P.S.C KZ©„K Aby‡gvw`Z I mycvwikK…Z e¨w³‡ì‡K RvZxq ivR¯^ †evW© 4(2) aviv Abymv‡i mnKvix Ki Kwkbvi wn‡m‡e wb‡qvM `vb K‡ib| wZwb Ki Kwgkbvi I cwi`k©b hyM¥ Ki Kwgkbvi Gi wbqš¿Yvaxb Kg©KZ©v wn‡m‡e `vwqZ¡ cvjb K‡ib|2(23) aviv Abymv‡i DcKi Kwgkv‡ii `vwqZ¡ cÖvß n‡q AvqKi msµvšÍ Kvh©vejx m¤úv`b K‡ib| ZvQvov DaŸ©Zb KZ©„cÿ KZ©„K cÖkvmwbK I Ab¨vb¨ Kvh©vejx m¤úv`b K‡i _v‡Kb| wZwb Ki`vZvi Av‡e`‡bi †cÖwÿ‡Z e‡Kqv Av`vq 500(cuvPkZ) UvKv ch©šÍ Ae¨vwnZ w`‡Z cv‡ib|12. AwZwi³ mnKvix Ki Kwgkbvi Ges Zvi ÿgZv I Kvh©vejx (Extra Assistant Commissioner of Taxes and his Power & Functions)AvqKi Aa¨v‡`‡ki 2(29) aviv Abymv‡i AwZwi³ AwZwi³ mnKvix Ki Kwgkbvi (*) 3 avivq D‡jøwLZ AvqKi KZ©„c‡ÿi GKRb | wZwbI 4(2) aviv Abym‡i RvZxq ivR¯^ †evW© KZ©„K wbhy³ nb Ges Ki Kwgkbvi I cwi`k©b hyM¥ Ki Kwgkbv‡ii wbqš¿Yvaxb †_‡K Zvi Ici Awc©Z `vwqZ¡ I KZ©e¨ cvjb K‡i _v‡Kb| 2(23) aviv Abymv‡i wZwbI DcKi Kwgkbv‡ii `vwqZ¡ cÖvß nq * Gi b¨vq Ki msµvšÍ Kvh©vejx m¤úv`b Ki‡Z cv‡ib| Ki`vZvq Av‡e`‡bi †cÖwÿ‡Z wZwb e‡Kqv Ki`vq 250 (`yBkZ cÂvk) UvKv ch©šÍ` Ae¨vnwZ w`‡Z cv‡ib|13. Ki cwi`k©K Ges Zvi ÿgZv I Kvh©vejx (Inspector of Taxes and his Power & Functions)AvqKi Aa¨v‡`‡ki 2(37) aviv Abymv‡i Ki cwi`k©K 3 aivq ewY©Z AvqKi KZ©„c‡K&©li GKRb| wZwb mvaviYZ DcKi Kwgkbi (*) KZ©„K wbhy³ nb| wZwb Ki Kwkbvi, cwi`k©b AwZwi³ hyM¥ Ki Kwgkbvi I DciK Kwgkbv‡ii Aaxb¯’ Kg©KZ©v| Z‡e DcKi Kwgkbv‡ii mivmwi Aaxb¯’ Kg©KZ©v wn‡m‡e wZwb wb¤œwjwLZ ÿgZv cÖ‡qvM I Kvh©vejx m¤úv`b K‡i _v‡Kb|1. bZzb Ki`vZv kbv³KiY: wZwb wbR Ki AÂ‡ji bZzb Ki`vZv kbv³ Kviv Rb¨ wewfbœ

GjvKv cwi`k©b K‡ib Ges m¤¢ve¨ Ki`vvZ‡ì m¤ú‡K© cÖ‡qRvYxq Z_¨ msMÖn K‡ib|

2. Ki`vZvi Avq weeiYx cixÿv: wZwb cyivZm Ki`vZvi Avq weeiYx I wnmv‡ei ewni mv‡_ mswkøó `wjjcÎvw` cixÿv K‡ib|

3. Ki`vZvi Av‡qi Drm AbymÜvb: wZwb eZ©gvb Ki`Zvi bZzb Av‡qi Drm mg~‡ni mwVK Z_¨ AbymÜvb K‡ib|

4. Z_¨ D`NvUb: wZwb Ki`vZvi Ki duvwK ev Ki Gov‡bv Rb¨ Avq †Mvcb Kiv, fzj Z_¨ cÖKvk BZ¨w` hveZxq †Mvcb msev` I Z_¨ D`NvU‡bi Rb¨ me©`v m‡Pó _v‡Kb Ges G e¨vc‡i DaŸ©Zb KZ©„cÿ‡K me©`v AewnZ K‡ib|

5. e‡Kqv Kiv Av`v‡q mnvqZv : ‡Ljvwc Ki`vZv m¤ú‡K© cÖ‡qvRbxq Z_¨vw` msMÖn I mieivn K‡i wZwb Ki Av`vqKvix Kig©KZ©v‡K e‡Kqv Ki Av`v‡q cÖZ¨ÿ I c‡ivÿfv‡e mnvqZv K‡i _v‡Kb|

6. Ab¨vb¨ Kvh©vejx : wZwb DcKi Kwgkbvi KZ©„K Awc©Z I wb‡`©wkZ wewfbœ cÖKvi cÖkvwbK I Ab¨vb¨ AvqKi mswkøó Kvh©vejx m¤úv`b K‡i _v‡Kb|

AZGe †`Lv hv‡”Q ‡h, bZzb bZzb Ki`vZv kbv³ Kiv Ges bZzb I cyivZœ Ki`vZv‡ì Av‡qi Drm m‡¤ú‡K© Z_¨vbymÜvb K‡i mwVK Z_¨ D`NvUb I e‡Kqv Ki Av`vq m¤úwK©Z Kvh©vejx Ki cwi`k©‡K m¤úv`b Ki‡Z nq|14. wePvi wefvMxq KZ©„cÿ (Judicial Authority)AvqKi KZ©„cÿ (cÖkvmb¨) Gi wm×v‡šÍi weiæ‡™¢ ÿwZMÖ¯’ cÿ †h KZ©„c‡ÿi wbKU wePvi `vwe K‡ib Zv‡K wePvi wefvMxq KZ©„cÿ ejv nq| 1984 mv‡ji AvqKi Aa¨v‡`k wePvi wefvM‡K cÖkvmwbK KZ©„cÿ‡K evB‡i †i‡L GKwU wePvi wefMxq KZ©„cÿ MVb

Kiv n‡q‡Q| AvqKi Aa¨v‡`‡ki 3 aviv Abyhvqx Ki Kwgkbvi (Avwcj), A¨vwc‡jU AwZwiw³ Ki Kwgkbvi, A¨vwc‡jU hyM¥ Ki Kwgkbvi I Ki gvgjv wb®úwË Kwgkb Ges 11 aviv Abyhvqx A¨vwc‡jU UªvBey¨bvi we‡kl fv‡e wePvi wefvMxq KZ©„cÿ bv‡g AwfwnZ|wePvi wefvMxqq KZ©„c‡ÿi g‡Z¨ i‡q‡c A¨vwc‡jU wefvM, Ki Kwgkbvi (Avcxj), AvcxjvZ, hyM¥ Ki Kwgkbvi AvcxjvZ AwZwi³ Ki Kwgkbvi BZ¨vw`|15. Ki Kwgkvi (Avwcj) Ges Zuvi ÿgZv I Kvh©vejx (Appellate Xommissioner of Taxs and His Power & Functions)1990 mv‡ji A_© AvB‡b AvqKi Aa¨v‡a‡k 2(19G) aviv ms‡hvR‡bi gva¨‡g Ki Kwgkbvi Avwcj Gi c`wU cÖwZ¯’vcb Kiv nq| AvqKi Aa¨v‡`‡ki 1984 &Gi 3(2G) aviv Abyhvqx RvZxq ivR¯^ †evW© KZ©„K Ki Kwgkbvi (Avwcj) wbhy³ nb| 4(2) aviv Abyhvqx RvZxq ivR¯^ †evW© cÖ‡qvRbxq msL¨K Ki Kwgkbvi (Avwcj )w b‡qvM K‡i _v‡Kb| wZwb RvZxq ivR¯^ †ev‡W©i Aaxb¯’ Kg©KZ©A wn‡m‡e †evW© KZ©„K Awc©Z `vwqZ¡ I KZ©e¨ cvjb K‡i _v‡Kb| Z‡e wePvi wefvMxq `vwqZ¡ cvjbKv‡j †evW© †Kvb cÖKvi Av‡`k Dc‡`k ev wb‡`©k K‡i Zuv‡ì Kvh© cÖfvweZ Ki‡Z cv‡i bv| A_¨©vr Ki Kwgkbvi (Avwcj) wePvi wefvMxq `vwqZ¡ cvjbKv‡j aviv 8 Abymv‡i m¤ú~Y© ¯^vaxfv‡e KvR K‡i _v‡Kb|16. A¨wc‡jU AwZwi³ Ki Kwgkbvi I A¨vwc‡jU hyM¥ Ki Kwgkbvi Ges Zuv‡ì ÿgZv I Kvh©vejx (Appellate Additona Xommissioner of Taxes and Appellate Joint Commissioner of Taxes and Theif Powers and Functions)A_© AvBb 1986 †Z A¨vwc‡jU hy&M¥ Ki Kwgkbvi‡K Kv‡Ri ¸iæZ¡ I `vwqZ¡ wn‡m‡e `yÕfv‡M wef³ Kiv n‡q‡Q| †hgb (K) wmwbqi A¨vwc‡jU hyM¥ Ki Kwgkbvi Ges (L) A¨vwc‡jU hyM¥ Ki Kwgkbvi| A_© AvBb 1991 †Z wmwbqi A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii bvgKiY Kiv nq A¨vwc‡jU AwZwi³ Ki Kwgkbvi aviv 3(3G) Abyhvqx cÖ‡qvRbxq msL¨K A¨vwc‡jU AwZwi³ Ki Kwgkbvi Ges 3(4) aviv Abymv‡i cÖ‡qvRbxq msLK A¨vwc‡jU hM¥ Ki Kwgbvi wb‡qvM K‡i _v‡K| Zuviv RvZxq ivR¯^ †evW© KZ©„K Awc©Z `vwqZ¡ cvjb K‡ib| Z‡e wePvi wefvMxq KvRKg© m¤úv`‡b m¤ú~Y© ¯^vaxbfv‡e `vwqZ¡ cvjb K‡ib| G‡ÿ‡Î †evW© ev ev Ki Kwgkbvi (Avwcj) †Kvb cÖKvi Av‡`k, wb‡l` ev Dc‡`k w`‡q Zv‡ì ¯^KxqZv‡K cÖfvweZ Ki‡Z cv‡ibv|A¨vwc‡jU AwZwi³ Ki Kwgkbvi I A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii Kvh©vejxi aib †gvUvgywU GKB iKg| c‡ì †R¨ôZv, Kv‡Ri ¸iæZ¡ I `vwqZ¡ we‡ePbv K‡i RvZxq ivR¯^ †evW© Df‡qi g‡a¨ Ki Avwci msµvšÍ wewfbœ KvRKg© e›Ub K‡i _v‡K| wb‡¤œ G Dfq Kg©KZ©vi ÿgZv I Kvh©vejx m¤ú‡K© Av‡jvKcvZ Kiv n‡jv ;1. we‡kl GjvKvi Kvh© m¤úv`‡bi RY¨ ÿgZv/`vwqZ¡ cÖvß: aviv-6(1we) Abymv‡i

Zuviv RvZxq ivR¯^ †evW© KZ©„K †Kvb GjvKv we‡kl, e¨w³ we‡km ev e¨w³ †kÖYx we‡kl, †Kvb Kvh© we‡kl ev Kvvh©vejx we‡kl,Avq we‡kl ev Av‡qi †kÖbx we‡k‡li †ÿ‡Î KvRvKg© m¤úv`b‡bi Rb¨ ÿgZv/`vwqZ¡ cÖvß n‡q Zv m¤úv`b K‡ib|

2. Avwcj MÖnY: aviv-153 Abyvm‡i wZwb * I cwi`k©b hyM¥ Ki Kwgkbvi Gi Aa¨v‡`‡ki weiæ‡™¢ Ki`vZv KZ©„K AvYxZ Avwcj MÖnY I wb¯úwË Ki‡Z cv‡ib|

3. Avwc‡ji mgqKv‡j e„w×: aviv 154(3) Abymv‡i Zuviv Ki`vZv KZ©„K Dc¯’vwcZ hyw³m½Z KviY mvc‡ÿ wba©vwiZ mgq AwZevwnZ nIqvi ciI Avwcj MÖnY Ki‡Z cv‡ib|

4. ‡bvwUk Rvwi: aviv 155(1) Abymv‡i Avwcj wb¯úwËi Rb¨ Zuviv AvwcjKvix I DcKi Kwgkbv‡ii e³e¨ e¨w³MZfv‡e ev Zuv`‡i cÖwZwbwai gva¨‡g kÖeY Ki‡Z cv‡ib|

5. e³e¨ kÖeY: aviv Ñ155(3) Abymv‡i Zuviv b¨vq wePv‡ii ¯^v‡_© Ges wePvi msµvšÍ RwUjZv wbimbK‡í Avwci ïbvwY mvgwqKev‡e ¯’wMZ ivL‡Z cv‡ib|

6. ïbvwY ¯’wMZ: aviv-155 (3) Abymv‡i Zuviv b¨vq wePv‡ii ¯^v‡_© Ges wePvi msµvšÍ RwUjZv wbimbK‡í Avwci ïbvwY mvgwqKfv‡e ¯’wMZ ivL‡Z cv‡ib|

7. ev`cov I Z_¨ Dc¯’vc‡bi AbygwZ `vb: aviv-155(4) Abymv‡i Zuviv Ki`vZvi fzjekZ ev`cov †h †Kvb Z_¨ Dc¯’vc‡bi Rb¨ AbygwZ w`‡Z cv‡ib|

8. Z_¨ Zje I AbymÜvb: aviv-155(5) Abymv‡i Zuviv AvwcjKvix I DcKi Kwgkbv‡ii wbKU n‡Z Avwcj welqK †h †Kvb Z_¨ weeiY I `wjjcÎ Zje Ki‡Z cv‡ib Ges cÖ‡qvRb g‡b Ki‡j wb‡R A_ev * †K w`‡q †h †Kvb Z_¨ AbymÜvb Ki‡Z cv‡ib|

9. Dc¯’vwcZ `wjjcÎvw` MÖn‡Y A¯^xK…wZ: aviv -155(6) Abymv‡i Zuiv Dchy³ KviY e¨ZxZ DcKi Kwgkbv‡ii wbKU Dc¯’vwcZ nqwb Giæc †Kvb Z_¨ weeiY ev `wjjcÎvw` Avwcj ïbvwbi mgq MÖn‡Y A¯^xK…wZ Rvbv‡Z cv‡ib|

10.c~e© ivq Aby‡gv`b ev cwieZ©b: aviv-156 Abymv‡i Zuvi Avwcj ïbvwY‡Z Dc¯’vwcZ Z_¨, weeiY I `wjjcÎvw` we‡ePbv K‡i DcKi Kwgkbvi Gi †`qv ivq Aby‡gv`b iè`j ev evwZj Ki‡Z cv‡ib|

11.Av‡`‡ki Abywjwc †cÖiY: aviv 156(5) Abyvm‡i Zuviv Avwcj Av‡`‡ki Abywjwc AvwcjKvix,* I Ki Kwgkbvi Gi wbKU cvVv‡bvi eë¯’v K‡ib|

12.‡iwRóvi cwi`k©Y: aviv-114 Abyvm‡i Zuviv †Kvb †Kv¤úvwbi †kqvi‡nvìvi I wW‡eÂvi †nvìvi‡ì †iwRóvi cwi`k©b Ki‡Z cv‡ib|

13.Rwigvbv avh©: aviv-128 Abyvm‡i Zuviv Ki duvwK †`qvi D‡Ïk¨ Avqe‡l© Avq †Mvcb, f’j weeib †ck,A¯’vei m¤úwËi Ae‡jvcb Kiv cÖf…wZ Kv‡Ri Rb¨ mswkøó Ki`vZv‡K Rwigvbv Av‡ivc Ki‡Z cv‡i‡b|

14.Rwigvb Av‡`‡ki cÖwZwjwc †cÖiY: aviv 132 Abymv‡i Zuviv Zv‡ì Rwigvbv Av‡`‡ki cÖwZwjwc Zrÿbvr DcKi Kwgkbvi‡K cwV‡q †`‡eb Ges D³ Rwigvbv Av`v‡qi Rb¨ * †K wb‡`©k w`‡Z cv‡ib|

15.cÖ‡qvRbxq mgš^‡qi Rb¨ wb‡`©k: Avwcj Av‡`‡k dvg© ev e¨w³ ms‡Ni Ki wba©vi‡Yi †ÿ‡Î †Kvb cwieZ©Y mvwaZ n‡j mswkøó Ki Kwgkbvi‡K Zv mgš^q mva‡bi Rb¨ Zviv Av‡`k/wb‡`©k w`‡Z cv‡ib|

AZGe †`Lv hv‡”Q †h, msÿzä Ki`vZvi Avwcj MÖnY I Bnvi myôz wb®úwË msµvšÍ hveZxq Kvh©vejx m¤úv`bB A¨vwc‡jU AwZwi³ Ki Kwgkbvi I A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii cÖavb KvR|17. A¨vwc‡jU UªvBey¨bvj (Appellate Tribunal)1984 mv‡ji AvqKi Aa¨v‡`‡ki 2(5) aviv Abymv‡i Av¨vwc‡jU UªvBey¨bvj MwVZ nq| AvqKi Aa¨v‡`‡ki 11 aviv Abymv‡i cÖ‡qvRbxq msL¨K wePvi wefvMxq I wnmve wefvMxq m`m¨ wb‡q MwVZ nq| MYcÖRvZš¿x evsjv‡`k miKv‡ii AvBb gš¿Yvjq KZ©„K m`m¨MY wb‡qvMcÖvß nb| GwU AvqKi msµvšÍ m‡e©v”P wePvi wefvMxq KZ©„cÿ| 158 aviv Aax‡b gš¿vYvjq A¨vwc‡jU hyM¥/AwZwi³ Ki Kwgkbvi ev Ki Kwgkbvi Gi iv‡qi weiæ‡× Ki`vZv ev DcKi Kwgkbvi G UªvBey¨bv‡ji wbKU PzovšÍ wePv‡ii cÖZ¨vk¨vq Avwcj K‡i _v‡Kb| G UªvBey¨bvj mvaviYZ AvqKi m¤úwK©Z mwVK Z_¨vejx bw_cÎ BZ¨vwì Ici wfwË †Ki Dchy³ AvB‡bi aviv I kZ©vbyhvqx wePvi Kvh© m¤úbœ K‡ib Ges Avwc wbócwË K‡ib| A¨vwc‡jU UªvBey¨bv‡ji ivq P’ovšÍ e‡j we‡ewPZ nq| Z‡e AvBbMZ †Kvb cÖ‡kœi D™¢e n‡j Ki`vvZv ev Ki Kwgkbv‡ii Av‡e`‡bi †cÖwÿ‡Z A¨vwc‡jU UªvBeybvj welqwU e¨vL¨v cÖ`vb Rb¨ D”P Av`vj‡Z †cÖiY K‡ib|18. A¨vwc‡jU UªvBey¨bv‡j mvsMVwbK KvVv‡gv (Orgnizational Structure of Appellate Tribunal)AvqKi Aa¨v‡`‡ki 11(4) aviv Abyhvqx AvqKi msµvšÍ Avwcj wb®úwËi Rb¨ miKvi KZ©„K A¨vwc‡jU UªvBey¨bvj MwVZ nq| eZ©gv‡b evsjv‡`‡k G UªvBey¨bv‡j 6 (Qq)wU †eÂ Avwcj wb®úwËi Kvh© m¤úv`b K‡i‡Qb|G †eÂ mg~‡ni Rb¨ GKRb mfvcwZ , 5(cuvP) Rb wePvi wefvMxq m`m¨ I 6 Rb wnmve wefvMxq m`m¨ i‡q‡Qb| A_¨v©r A¨vwc‡jU UªvBey¨bv‡ji gyj m`m¨ msL¨v 12 Rb| mfvcwZ wb‡R †eÂ-1. XvKv Gi m`m¨ wn‡m‡e `vwqZ¡ cvjb K‡ib|

GQvov `vßwiK Kvh© m¤úv`‡bi Rb¨ G UªvBeÿbv‡ji GKRb †iwRóvi, cÖ‡Z¨KwU †e‡Âi Rb¨ GKRb mnKvix †iwRóvi I cÖ‡qvRbxq msL¨K Z…Zxq I 4_© †kÖYxi Kg©Pvix i‡q‡Q|GK bR‡i mvsMVwb KvVv‡gv:

19. A¨vwc‡jU UªvBey¨bv‡ji ÿgZv I Kvh©vejx (Power and Functions of Appellate Tribunal)AvqKi Aa¨v‡`‡ki aviv 14 Abymv‡i miKv‡ii wb‡`©k †gvZv‡eK A¨vwc‡jU UªvBey¨bv‡ji ÿgZv I Kvh©evjx D³ UªvBey¨bv‡ji m`m¨‡ì ga¨ n‡Z GK ev GKvwaK m`‡mï mgš^q MwVZ †eÂ-Gi gva¨‡g m¤úvw`Z n‡q _v‡K| wb‡¤œ A¨vwc‡jU UªvBey¨bvj Gi ÿgZv I Kvh©vejx ewY©Z n‡jv:

1. Avwcj MÖnb I wb®úwË: aviv-158(1G) Abymv‡i G UªvBey¨bvj A¨vwc‡jU AwZwiw³/hyM¥ Ki Kwgkbvi ev A¨vwc‡jU Ki Kwgkbvi KZ©„K cÖ`Ë Ki Av‡`‡ki weiæ‡× Ki`vZv ev Ki Kwgkbvi KZ©„K Avwcj MÖnY I wb®úwË Ki‡Z cv‡i|

2. Avcx‡ji mgqmxgv e„w×: mvaviYZ A¨vwc‡jU AwZwi³ Ki Kwgkbvi ev Ki Kwgkbvi Gi Ki Av‡`‡ki weiæ‡× Av‡`k `v‡bi cieZ©x 60 (lvU) w`‡bi g‡a¨ A¨vwc‡jU UªvBey¨bvj G Avwci `v‡qi Kivi wbqg eZ©gvb i‡q‡Q| Z‡e UªvBey¨bvj hyw³m½Z g‡b Ki‡j 158(4) aviv Abymv‡i wba©vwiZ G mg‡qi ciI Avwcj MÖnY Ki‡Z cv‡i|

3. ïbvwY I ivq cÖ`vb: aviv 159(1) Abymv‡i UªvBey¨bvj Avwcj wb®úwËi Rb¨ Dfq cÿ‡K ïbvwYi my‡hvM w`‡q Dfq c‡ÿi Dc¯’vwcZ Z_¨ I cÖgv‡Yi wfwË‡Z ¯^xq we‡ePbvq h‡_vchy³ ivq cÖ`vb Ki‡Z cv‡i|

4. kc_ c~e©K mvÿ¨ MÖnY: 122 aviv g‡Z, †Ìqvwb Av`vj‡Zi b¨vq Dfq c‡ÿi kc_ MÖn‡Yi gva¨‡g mvÿ¨ wb‡Z cv‡i|

5. bw_cÎ Zje I AbymÜvb: aviv-159(2) Abymv‡i UªBeyb¨vj Avwcj wb®úwËi c~‡e© Avwcj msµvšÍ †h †Kvb weeeiY,bw_cÎ I `wjjcÎ Dfqc‡ÿi wbKU Zje Ki‡Z cv‡i Ges wb‡R ev DcKi Kwgkbvi‡K Av‡`k w`‡q Avwcj wel‡q AbymÜvb Ki‡Z cv‡ib|

6. cÖ‡qvRbwq mgš^‡qi wb‡`©k: aviv-159(3) Abymv‡i UªvBey¨bv‡ji Awcj iv‡qi dvg© ev Askx`vwi cÖwZôvb ev e¨w³ ms‡Ni Ki wba©vi‡Yi †ÿ‡Î †Kvb cwieZ©b

A¨vwc‡jU

mfvcwZ (President)

†iwRóvi (Register)

‡eÂ-6, XvKvwePvi

m`m¨ -1wnmve m`m¨-1mn:‡iwR:

- 1 †gvU-3

‡eÂ-5, XvKvwePvi


- 1 †gvU-3

‡eÂ-4, XvKvwePvi


- 1 †gvU-3

‡eÂ-3, XvKvwePvi


- 1 †gvU-3

‡eÂ-2, XvKvwePvi


- 1 †gvU-3

‡eÂ-1, XvKvwePvi


- 1 †gvU-3

mvwaZ n‡j Zv dv‡g©i Askx`vwi ev e¨w³ ms‡Ni m`m¨‡ì g‡a¨ AvbycvwZK nv‡i mgš^‡qi Rb¨ UªvBeyb¨vj DcKi Kwgkbvi‡K wb‡`©k w`‡Z cv‡i|

7. Av‡`‡ki Abywjwc †cÖiY: aviv-159(5) Abymv‡i †vKb Avwcj gvgjv wb®úwËi Rb¨ A¨vwc‡jU UªvBeyïv‡ji ivqB P’ovšÍ e‡j we‡ewPZ nq|

8. Avwcj ivq P’ovšÍ e‡j we‡ewPZ: aviv-159(5) Abymv‡i †Kvb Avwcj gvgjv wb®úwËi Rb¨ A¨vwc‡jU UªvBey¨bv‡ji ivqB P’ovšÍ e‡j we‡ewPZ K‡i _v‡K|

9. D”PZi Av`vj‡Z †idv‡iÝ: AvqKi AvBb msµvšÍ †Kvb mgm¨v †`Lv w`‡j A¨vwc‡jU UªvBeyb¨vj ¯^D‡`¨v‡M A_ev Ki`vZv ev DcKi Kwgkbv‡ii Av‡e`‡bi †cÖwÿ‡Z AvB‡bi e¨vL¨vi Rb¨ D”PZi Av`vj‡Z †cÖiY Ki‡Z cv‡i |

Dc‡i DwjøwLZ Av‡jvPbv †_‡K cÖZxqgvb nq †h, A¨vwc‡jU UªvBeyb¨vj KiduvwU †Ìqvi D‡Ï‡k¨ Avq †Mvcb ev fyj Z_¨ cwi‡e‡k‡bi `v‡q †h †Kvb cªKvi Ki`vZv‡K Rwigvbv Av‡ivc Ki‡Z cv‡i Avevi DcKi Kwgkbvi KZ©„K avh©K…Z I A¨vwc‡jU AwZwi³/hyM¥ Ki Kwgkbvi KZ©„K wb‡`©wkZ` Ki cwieZ©b Ki‡Z cv‡i| A_©vr G UªvBey¨bvj AvqKi gvgjv wb®úwË msµvšÍ m‡e©v”P KZ©„cÿ wn‡m‡e ÿgZvi AwaKvix|20. AvqK‡ii †ÿ‡Î †Ìqvwb Av`vjZ Gi f’wgKv (Role of Civil Court regarding Income Tax)AvqK‡ii †ÿ‡Î †Ìqvwb Av`vj‡Zi D‡jøL‡hvM¨ †Kvb f’wgKv †bB| AvqKi Aa¨v‡`‡ki aviv 182(1) Abymv‡i Ki wba©viY, Ki evwZj ev cwieZ©b Kivi Rb¨ †Ìqvwb Av`vj‡Z †Kvb gvgjv `v‡qi Kiv hv‡e bv| D”P Av`vj‡Z ïaygvÎ AvqKi AvB‡bi e¨vL¨v cÖ`vb Ki‡Z cv‡i| wb‡¤œ AvqK‡ii †ÿ‡Î †Ìqvwb Av`jZ Z_v D”P Av`vj‡Zi f’wgKv Av‡jvPbv Kiv n‡jv:K. nvB‡KvU© wefvM : A¨vwc‡jU UªvBey¨bvj Gi †Kvb wm×všÍ †_‡K †Kvb AvBbMZ

RwUjZv m„wó n‡j A¨vwc‡jU UªvBeybvj †¯^”Qvq ev Ki`vZv ev Ki Kwgkbvi Gi Av‡e`‡bi †cÖwÿ‡Z D³ welqwU m¤ú‡K© e¨vL¨v cÖ`v‡bi Rb¨ nvB‡KvU© wWwfk‡b †cÖiY Ki‡Z cv‡i| AvqKi Aa¨v‡`‡ki 161 aviv Abymv‡i nvB‡KvU© wWwfkb D³ †idv‡iÝ cÖvwßi ci AvB‡bi e¨vL¨vi Rb¨ ïbvwYi eë¯’v K‡ib| ïbvwYi Kgc‡ÿ 7 w`b c~‡e© D³ AvB‡bi c‡ÿ ev wec‡ÿ Av‡e`bKvix‡K my®úófv‡e wjwLZ hyw³ cÖgvY nvB‡KvU© wWwfk‡b Rgv w`‡Z nq| nvB‡KvU© D³ AvB‡bi e¨vL¨v cÖ`vb K‡i _v‡K| D”P Av`vj‡Zi wmj‡gvni I †iwRóv‡ii ¯^vÿimn ivqwU A¨vwc‡jU UªvBey¨bvj Gi wbKU MÖnY K‡i _v‡K Ges P’ovšÍ ivqwU mswkøó cÿ‡K †cÖiY K‡i| D”P Av`vj‡Z (nvB‡KvU© wWwfkb) cÖ‡qvRb g‡b Ki‡j mswkøó AvB‡bi e¨vL¨vi Rbª welwU mywcÖg‡Kv‡U©i A¨vwc‡jU wWwfk‡b †cÖiY K‡i _v‡K|

L. A¨vwc‡jU wefvM : ‡Ìqvwb Av`vj‡Zi g‡`¨ D”P Av`j‡Z (nvB‡KvU© wWwfkb) hw` A¨vwc‡jU wWwfk‡b welqwU †idv‡iÝ AvKv‡i †cÖiY K‡i A_ev D”P Av`vjZ Zvi iv‡qi weiæ‡× A¨vwc‡jU wWwfk‡bi Avwcj Kivi Rb¨ cÖZ¨qb K‡i Zvn‡j D”P Av`vj‡Zi e¨vL¨vq mš‘ó n‡Z bv cviv Ki`vZv ev DcKi Kwgkbv‡ii Ave`‡bi †cÖwÿ‡Z ev A¨vwc‡jU Ki Kwgk‡bi †¯^”Qvq AwaK my®úó e¨vL¨vi Rbª mywcÖg †Kv‡U©j A¨vwc‡jU wWwfk‡b Avwcj Ki‡Z cv‡i| A¨wc‡jU wWwfk‡b cÖ`Ë e¨vL¨vB P’ovšÍ e‡j we‡ewPZ|

myivs †`Lv hv‡”Q †h, †Ìqvwb Av`vjZ AvqKi msµvšÍ †Kvb gvgjv wePvi Ki‡Z cv‡i bv| cÖ‡qvRb mv‡c‡ÿ D”P Av`vj‡Zi nvB‡KvU© wWwfkb I A¨vwc‡jU wWwfkb AvqKi msµvšÍ †h †Kvb AvB‡bi e¨vL¨v cÖ`vb K‡i _v‡K Ges D³ e¨vLÄvi wfwË‡Z A¨vwc‡jU UªvBey¨bvj Avwcj wb®úwË K‡i| A_©vr AvqK‡ii †ÿ‡Î †Ìqvwb Av`vj‡Zi cÖZ¨ÿ †Kvb f’wgKv bv _vK‡jI AvB‡bi e¨vL¨v cÖ`vb K‡i c‡ivÿvfv‡e Bnv AvqKi msµvšÍ †gvKÏgvi P’ovšÍ wb®úwË‡Z A¨vwc‡jU UªvBeyb¨vj‡K mnvqZv K‡i _v‡K|

Brief Questions1. AvqKi KZ©„cÿ Kviv?

DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡ki 3 aivi weavb †gvZv‡eK †h mKj miKvwi Kg©Pvwj AvqKi msµšÍ Kvh©ejx m¤úv`b K‡ib Zv‡ì‡K mw¤§wjZfv‡e AvqKi KZ©„cÿ ejv nq|

2. cÖkvmwbK KZ©„cÿ Kv‡K e‡j? DËi: ‡h KZ©„cÿ AvqKi Aa¨v‡`‡ki Aax‡b Ki cÖkvmb cwiPvjbv K‡ib Zv‡ì‡K cÖkvmwbK Ki KZ©„cÿ ejv nq|

3. wePvi wefvMxq KZ©„cÿ Kv‡K e‡j ? DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡gi 11 aviv Abymv‡i †h KZ©„ÿ AvqKi msµvšÍ wePvi wefvMxq Kvh©vejx m¤úv`b K‡ib Zv‡K wePvi wefvMxq KZ©„cÿ ejv nq|

4. RvZxq ivR¯^ †evW© wK? DËi: AvqKi AvBb Abymv‡i RvZxq ivR¯^ †evW© m‡e©v”Q AvqKi KZ©„cÿ| RvZxq ivR¯^ †evW© Av‡`k 1972 (P.O. No76 of 1972) Gi Aax‡b ewY©Z ÿgZve‡j mKvi RZvxq ivR¯^ †evW© MVb K‡i _v‡K|

5. RvZxq ivR¯^ †evW© Gi kvLv KqwU I wK wK? DËi: RvZxq ivR¯^ †evW© Gi cÖavb cuvPwU kvLv Av‡Q| hv wb¤œiƒc:K. cÖZ¨ÿ Ki kvLv L. g~j¨ ms‡hvRb Ki kvLv M. Kvógm kvLv N. cÖkvmwbK kvLv O. M‡elYv I cwimsL¨vb kvLv

7. RvZxq ivR¯^ †evW© Gi cÖavb Kvh©vjq †Kv_vq Aew¯’Z? DËi: RvZxq ivR¯^ ‡evW Gi cÖavb Kvhv©jq XvKvi †m¸b evwMPvq Aew¯’Z|

8. RvZxq ivR¯^ †evW© Gi AvÂwjK Kvh©vjq †KvbwU? DËi: 39 wU

9. RvZxq ivR¯^ †evW© Gi cwiPvjbv †K›`ª KqwU? DËi: 53 wU

10.evsjv‡`‡k Ki AÂj KqwU? DËi: evsjv‡`k‡K 31 wU Ki AÂj G wef³ Kiv n‡q‡Q|

11.cÖavb Ki Kwgkbvi Gi msÁv `vI? DËi: AvqKi AvB‡bi 4(2) avivi weavb †gvZv‡eK RvZxq ivR¯^ †evW© KZ©„K wb‡qvMcÖvß †ev‡W©i cÖavb wbe©vnx wn‡m‡e `vwqZ¡ cvjbKvix e¨w³‡K cÖavb Ki Kwgkbvi ejv nq|

12.gnvcwiPvjK, cwi`k©b (Ki) Gi msÁv `vI| DËi: RvZxq ivR¯^ †evW… AvqKi Aa¨v‡`‡ki 4(2) avivi ÿgZve‡j cÖ‡qvRbxq msL¨K gvncwiPvjK cwi`k©b,(Ki) wb‡qvM K‡i _v‡Kb| gnvcwiPvjK, cwi`k©b (Ki) AvqKi gvgjvmg~n cwi`k©b, Ki duvwK A_ev ivR¯^ n«vm m¤úwK©Z gvgjvmg~n AbymÜvb Ges AvqKi ivR¯^ Awdmmg~n AwWU BZ¨vw` Kvh©vejx m¤úv`b K‡ib|

13. gncwiPvjK, cÖwkÿY Gi msÁv `vI? DËi: AvqKi AvB‡bi 3 avivq 2(wm) Dcaviv mwbø‡ewkZ K‡i gnvcwiPvjK, †K›`ªxq †Mv‡q›`v †mj c`wU m„wó Kiv n‡q‡Q| Zuv‡ì cÖavb KvR n‡jv AvqKi Aa¨v‡`‡ki 113 aviv †gvZv‡eK Z_¨ AwahvPb, 116 aviv †gvZv‡eK Z`šÍ Kiv, wnmve I cÖgvY AbymÜvb I Rã Kiv Ges 117 aviv †gvZv‡eK Zjøvwk I AvUK msµvšÍ AvBb cÖ‡qvM Kiv|

14.gnvcwiPvjK, †K›`ªxq †Mv‡q›`v †mj Gi msÁv `vI| DËi: AvqKi Aa¨v‡`‡ki 3 avivq 2(wW) Dcaviv mwbœ‡ewkZ K‡i gnvcwiPvjK, †K›`ªxq †Mv‡q›`v †mj c`wU m„wó Kiv n‡q‡Q| Zuviv cÖavb KvR n‡iv AvqKi Aa¨v‡`‡ki 113 aviv †gvZv‡eK Z_¨ AwahvPb, 116aviv †gvZv‡K Z`šÍ Kiv, wnmve I cÖgvY AbymÜvb I Rã Kiv Ges 117 aviv †gvZv‡eK Zjøvwk I AvUK msµvšÍ AvBb cÖ‡qvM Kiv|

15.Ki Kwgkbvi †K?

DËi: Ki Kwgkbvi RvZxq ivR¯^ †evW© KZ©„K wbhy³ nb Ges RvZxq ivR¯^ †ev‡W©i mivmwi wbqš¿Yvaxb †_‡K Kvh m¤ú`vb K‡ib| Zuviv wbw`©ó †Kvb AvqKi GjvKvi * wefvMxq cÖavb wn‡m‡e Kvh© cwiPvjvbv K‡ib|

16.‡WcywU/DcKi Kwgkbvi Gi msÁv `vI| DËi: Ki wba©viY †ÿ‡Î wZwb me‡P‡q ¸iæZ¡c~Y© KZ©„cÿ Ges Zuvi AvIZvfz³ GjvKvq wZwb me©gq ÿgZvi AwaKvix| wZwb cÖkvmwbK Kvh©vejx QvovI wePvi wefvMxq Kvh©vejx m¤úv`b K‡i _v‡Kb|

17.DcKi Kwkbvi cÖ`Ë †bvwUk ev weÁvcb Rvwi wK? DËi: ‡Kvb Ki`vZv wbw`©ó mgqmxgvi g‡a¨ AvqKi wiUvb `vwLi Ki‡Z bv cvi‡j * 77 aviv Abymv‡i D³ Ki`vZv‡K 21 w`b ewa©Z mg‡qi g‡a¨ AvqKi wiUvb© `vwLj Kivi Rb¨ wjwLZ weÁwß Rvwi Ki‡Z cv‡ib|

18.mnKvix Ki Kwgkbvi Gi msÁv `vI DËi: AvqKi Aa¨v‡`‡ki 4(2) avivi weavb †gvZv‡eK evsjv‡`k cvewjK mvwf©m Kwgk‡bi Aby‡gvìb I mycwikµ‡g we.wm.Gm cixÿvq DËxY© e¨w³MY‡K RvZxq ivR¯^ †evW© mnKvix Ki Kwgkbvi wn‡m‡e wbhy³ K‡ib| Zuviv mvaviYZ DcKi Kwgkbvi Zuvi Kv‡h© mnvqZv K‡i _v‡Kb Ges Zuviv DcKi Kwgkbvi ÿgZv cÖ‡qvM Ki‡Z cv‡ib|

19.Ki cwi`k©K †K Ges Zvi KvR wK? DËi: AvqKi Aa¨v‡`‡ki 2(37) aviv Abymv‡i wbhy³ ew³‡K Ki cwi`k©K e‡j| wZwb Kwgkbvi, cwi`k©b hyM¥ Ki Kwgkbvi I DcKi Kwgkbvi mivmwi wbqš¿‡Y †_‡K `vwqZ¡ cvjb K‡ib| Ki duvwK, Ki Gov‡bv Ges Ki`vZv I Zuv‡ì Av‡qi Drm AbymÜvb KivB G‡ì cÖavb KvR|

20.A¨vwc‡jU UªvBeybvj Kx? DËi: AvqKi Aa¨v‡`‡ki 11 aviv Abymv‡i cÖ‡qvRbxq msL¨K wePvi wefvMxq I wnmve wefvMxq m`m¨ wb‡q MwVZ nq| MYcÖRvZš¿x evsjv‡`k miKv‡ii AvBb gš¿Yvjq KZ©„K m`m¨Mb wb‡qvMcÖvß nb| GwU AvqKi msµvšÍ m‡ev©”P wePvi wefvMxq KZ©„cÿ|

21.Ki Kwgkbvi Avwcj Gi msÁv `vI| DËi: AvqKi Aa¨v‡`‡ki 3(2G) aviv Abyhvqx RvZxq ivR¯^ †evW© KZ©„K Ki Kwgkbvi Avwcj wbhy³ nb| wZwb RvZxq ivR¯^ †ev‡W©i Aaxb¯’ †_‡K †evW© KZ©„K Awc©Z wePvi Kvh© cvjb K‡ib| wZwb DcKi Kwgkbvi ev hyM¥Ki Kwgkbvi KZ…©K Ki wba©vi‡Yi ïbvwb cwiPvjbv K‡i b¨vq m½Z ivq cÖ`vb K‡ib|

22.A¨vwc‡jU AwZwi³ Ki Kwgkbvi Gi msÁv `vI| DËi: AvqKi Aa¨v‡`‡ki 4(2) aviv Abymv‡i RvZxq ivR¯^‡evW© KZ©„K A¨vwc‡jU AwZwi³ Ki KwgkbviMY wbhy³ nb| Zuviv RvZxq ivR¯^ †evW© I Ki Kwgkbvi Avwcj Gi wbqš¿Yvaxb †_‡K Ki Avwcj msµvšÍ wePvi Kvh©vejx m¤úv`b K‡i _v‡Kb|

23.A¨vwc‡jU hyM¥ Ki Kwgkbvi Gi msÁv `vI| DËi: AvqKi Aa¨v‡`‡ki 4(2) aviv Abymv‡i RvZxq ivR¯^ †evW© KZ©„K A¨vwc‡jU hyM¥ Ki KwgkbviMY wbhy³ nb| wePvi Kvh© m¤úv`‡b Zuviv ¯^vaxb gZvgZ cÖKvk K‡ib| wbqš¿YKvix KZ©„cÿ Zuv‡ì wePvi Kvh© †Kvb n¯Í‡ÿc Ki‡Z cv‡i bv|

24.Ki`vZv A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii wm×v‡šÍi weiæ‡× Kvi Kv‡Q Avcxj Ki‡Z cv‡i? (*) DËi: A¨vwc‡jU hyM¥ Ki Kwgkbv‡ii wm×v‡šÍi weiæ‡× Ki`vZv A¨vwc‡jU UªvBey¨bv‡j Avcxj Ki‡Z cv‡i|

25.‡K KiduvwK D`NvUb Ges cÖwZ‡iva KvR K‡i? DËi: gncwiPvjK †m›Uªvj B‡ëwj‡RÝ †mj KiduvwK D`NvUb Ges cÖwZ‡iva KvR K‡i|

26.mnKvix Ki Kwgkbvi KZ©„K KZ UvKv ch©šÍ Ki Ae¨vnwZ w`‡Z cv‡ib? DËi: 500 UvKv|

27.AwZwiw³ mnKvix Ki Kwgkbvi KZ©„K KZUvKv ch©šÍ Ki Ae¨vnwZ w`‡Z cv‡ib? DËi: 250 UvKv|

28.A¨vwc‡jU UªvBe~¨bv‡ji g~j m`m¨ msL¨v KZRb? DËi: 12 Rb|

29.A¨vwc‡jU UªvBeybv‡ji wePvi wefvMxq m`m¨ wK wK †hvM¨Zv _vK‡Z nq? DËi: 11(2) aviv Abymv‡i wePvi wefvMxq m`m¨ n‡Z n‡j Zuv‡K †Rjv RR* wn‡m‡e `vwqZ¡ cvj‡bi AwfÁZv _vK‡Z n‡e A_ev †Rjv RR‡KvU© Kg c‡ÿ 10 eQi AvBbRxex wn‡m‡e KvR Kivi AwfÁZv _vK‡Z n‡e|

30.GKRb PvUvW© GKvD›U¨v‡›Ui Ki A¨vwc‡jU UªvBey¨bv‡ji m`m¨ nIqvi Rb¨ Kx AwfÁZvi cÖ‡qvRb? DËi: GKRb PvUvW© GKvD›U¨v‡›Ui Ki A¨vwc‡jU UªvBey¨bv‡ji m`m¨ nIqvi Rb¨ GKRb PvUvW© GKvD›U¨v‡b&c wn‡m‡e 8 eQ‡ii †ckvMZ AwfÁZvi cÖ‡qvRb nq|

31.GKRb Kó GÛ g¨v‡bR‡g›U GKvD›U¨v›U Gi Ki A¨vwc‡jU UªvBey¨bv‡j m`m¨ nIqvi Rb¨ wK AwfÁZvi cÖ‡qvRb nq? DËi: GKRb Kó GÛ g¨v‡bR‡g›U GKvD›U¨v›U Gi Ki A¨vwc‡jU UªvBey¨bv‡j m`m¨ nIqvi Rb¨ Kó GÛ g¨v‡bR‡g›U GKvD›U¨v›U wnmv‡e AvU eQ‡ii †ckvMZ AwfÁZvi cÖ‡qvRb nq|

32.GKRb BbKvg U¨v· c¨vKwUkbv‡ii Ki A¨vwc‡jU UªvBey¨bv‡ji m`m¨ nIqvi Rb¨ wK AwfÁZvi cÖ‡qvRb nq? DËi: GKRb BbKvg U¨v· c¨vKwUk‡bi Ki A¨vwc‡jU UªvBey¨bv‡ji m`m¨ nIqvi Rb¨ 20 eQ‡ii †ckvMZ AwfÁZvi cÖ‡qvRb nq|

33.A¨vwc‡jU UªvBeyb¨vj KZ w`‡bi g‡a¨ Avcxj mgqmxgv e„w× Ki‡Z cv‡ib? DËi: 60 w`b

(7)AvqKi Av‡ivc

Charge of Income TaxBoard and short Questions

1. g~jaxb RvZxq Avq (Capital Income)g~jabxb m¤úwË n¯ÍvšÍ‡ii gva¨‡g †h A_© cÖvwß N‡U Zv‡K g~jabx Avq e‡j| myZivs g~jabx Avq wK Zv ej‡Z n‡j Av‡M g~jabx m¤úwË m¤ú‡K© ®úó aviYv _vKv DwPZ| AvqKi Aa¨v‡`‡ki 2(15) aviv Abymv‡i Ki`vZvi gvwjKvbvaxb eëmvq ev †ckvi mv‡_ m¤úK©hy³ ev m¤úK©nxb †h †Kvb cÖKv‡ii m¤úwË g~jabx m¤úwËi Aš‘f’³©; Z‡e wb¤œ wjwLZ m¤úwË g~jaYx m¤úwËi AšÍf©y³ n‡e bv;1. eëmvq ev †ckvi D‡Ï‡k¨ iwÿZ gRyZ cY¨, Drcv`‡b Kv‡h© eënvh© cY¨`ªe¨ ev KuvPvgvj|2. Ki`vZvi e¨w³MZ m¤úwËmg~n, †hgb- hš¿, AvmevecÎ, hvbevnb Ges Ab¨vb¨ ¯’vei I A¯’vei m¤úwË hv eëvmvq ev †ckvi Kv‡h© eëüZ nq bv|3. evsjv‡`‡k Aew¯’ K…wlf’wg| Z‡e wb¤œwjwLZ f’wg e¨ZxZ:

K. ¯’vbxq KZ©„cÿ ev K¨v›Ub‡g›U †evW© GjvKvi f’wg hvi RbmsL¨v weMZ Av`gïgvwi Abyhvqx `k nvRv‡i Kg bq;L. †cŠimfv ev K¨v›Ub‡¤œ †ev‡W©i 5 gvB‡ji g‡a¨ Aew¯’Z GjvKv hv kn‡i iæcvšÍwiZ nIqvi m¤¢vebv Av‡Q|

Dc‡ii Av‡jvPbv n‡Z ejv hvq, g~jabx m¤úwË weµ‡qi gva¨‡g †h A_© cvIqv hvq Zv‡KB g~jabx Avq e‡j| Avi G Avq wewb‡qvMK…Z g~ja‡bi Askwe‡kl|2. gybvdv RvZxq Avq (Revenue Income):eëmv‡qi PiwZ m¤úwË weµ‡qi gva¨‡g †h Avq ev cÖvwß nq Zv‡K gybvdv RvZxq Avq e‡j| eëmv‡qi ¯’vqx m¤úwËi eënv‡ii gva¨‡g †h Drcv`b. Avq ev jvf nq Zv‡K

gybvdv RvZxq Avq e‡j| ZQvov †Kvb ¯’vqx Avrm n‡Z wbqwgZfv‡e cÖvß A_©, jf¨vsk, my` BZ¨vwÌ gybvdv RvZxq Avq wn‡m‡e MY¨| †hgb- K…wl f’wg n‡Z Avq, gvbwmK ev kvixwiK kÖ‡gi wewbg‡q AwR©Z Avq BZ¨vw` gybvdv RvZxq Avq|3. gyjabx Avq Ges gybvdv RvZxq Av‡qi cv_©K¨Ki‡Yi cixÿvmg~n (Test of Differentiation between Capital and Revenue Income):evsjv‡`‡k cÖPwjZ 1984 mv‡ji AvqKi AvB‡b g~jZ gybvdv ev ivR¯^ cÖvwß‡KB Avq e‡j Mb¨ Kiv n‡q‡Q; gyjab RvZxq cÖvwß ev Avqmg~n‡K bq| Z‡e miKvwi ivR¯^ e„w×i j‡ÿ¨ wKQz wKQz g~jab RvZxq cÖvwßi Ici we‡kl nv‡i Ki Av`v‡qi eë¯’v Av‡Q| gybvdv RvZxq Avq Ges gybvdv RvZxq Av‡qi Ici c„_K 541/nv‡i Ki wba©viY Kiv nq| ZvB Kiv`vZvi Ki`vq wba©vi‡Yi †ÿ‡Î g~jabx Avq Ges gybvdv RvZxq Av‡qi g‡a¨ cv_©K¨ wbY©q ¸iæZ¡c~Y©| gybvdv RvZxq Ges g~jab RvZxq cv_©K¨ wbY©q Kivi Rb¨ KwZcq cixÿv we`¨gvb Av‡Q| G cixÿv¸‡jv wb¤œiƒc:1. m¤úwËi cÖK…wZ : AvqKi AvBb Abymv‡i m¤úwËi cÖK…wZ wKiƒc A_¨v©r

g~jabx m¤úwË bv PjwZ m¤úwË Zv Rvbv _vK‡j g~jabx Avq Ges gybvcv RvZxq Av‡qi g‡a¨ cv_©K¨ wbY©q Kiv hvq| hw` †`Lv hvq †h, m¤úwËwU Zv Rvbv _vK‡j g~jabx Avq Ges gybvdv RvZxq Av‡qi g‡a¨ cv_©K¨ wbY©q Kiv hvq| hw` †`Lv hvq †h, m¤úwËwU g~jbx m¤úwË cÖvwß Zvn‡j H m¤úwËi weµq g~j¨ I µq g~‡jï cv_©K¨ n‰jv gyjabx jvf| hw` H m¤úwËi BwZc~‡e© AePq n‡q _v‡K Z‡e AeP‡qi mgvb cwigvY jvf gybvdv RvZxq Avq wn‡m‡e we‡ewPZ n‡e| KviY AePq‡K gybvdv RvZxq Av‡qi wec‡ÿ PvR© Kiv n‡q _v‡K| D`vniY ¯îƒc- 10,000 UvKv &µqg~‡jï m¤úwËi cy¯ÍK gyj¨ 6,000 UvKv hv 11,00 UvKvq weµq Kiv n‡jv| G‡ÿ‡Î †gvU jvf (11,00-6,000)=5,000 UvKvi g‡a¨ g~jabx jvf (11,000-10,000)= 1,000 UvKv| Aewkó jvf (5,000-1000) =4,000 UvKv PvR©K…Z AeP‡qi Rb¨ nq e‡j gybvdv RvZxq Avq| wKš‘ m¤úwËwU hw` PjwZ m¤úwË nq Z‡e weµqjã A_© m¤ú~Y© AskB gybvdv RvZxq jvf|

2. m¤úwË µ‡qi D‡Ïk¨: m¤úwË µ‡qi D‡Ï‡k¨j IciI m¤úw³ weµqRwbZ Avq g~jab RvZxq bv gybvdv RvZxq Zv wbf©i K‡i| hw` m¤úwËwU eëmvq eënv‡ii gva¨‡g gybvdv AR©‡bi Rb¨ µq Kiv nq Z‡e D³ m¤úwË weµq n‡Z jvf g~jab RvZxq Avq wn‡m‡e MY¨ nq| cÿvšÍ‡i hw` †Kvb m¤úwË cybivq weµ‡qi D‡Ï‡k¨ µq Kiv nq Z‡e D³ m¤úwË‡K cY¨`ªe¨ wn‡m‡e MY¨ Kiv nq Ges G m¤úwË weµq n‡Z cÖvß jvf‡K gybvcv RvZxq Avq wn‡m‡e Mb¨ Kiv nq|

3. Av‡qi Drm : hLb †Kvb cÖvwß Av‡qi Dr‡mi mgvwßRwbZ Kvi‡Y ÿwZc~iY wn‡m‡e cvIqv hvq Z‡e G‡K g~jab RvZxq cÖvwß e‡j| Ab¨wZ‡K Av‡qi †Kvb Drm n‡Z Av‡qi cwie‡Z© ev AwZ †mevi †cÖwÿ‡Z †Kvb cÖvwß N‡U Zv‡K gybvdv RvZxq cÖvwß e‡j| †hgb- †Kvb e¨w³i PvKwi nviv‡bvi Rb¨ wb‡qvMKZ©v wbKU n‡Z cÖvß ÿwZc~iY g~jab RvZxq Avq wKš‘ Kg©Pvixi AZxZ †mevi Rb¨ wb‡qvM KZ©v KZ©„K cÖ`Ë †eZb, Avby‡ZwlK BZ¨vw` Kg©xi Rb¨ gybvdv RvZxq Avq|

4. mgc©‡Yi cÖKwZ: Pzw³i gva¨‡g †Kvb mgc©b ev Z¨v‡Mi wewbg‡q †h cÖvwß N‡U Zv g~jab RvZxq cÖvwß| KviY G‡ÿ‡Î gyjaYx m¤úwËi AwaKvi ev ¯^Z¡ Z¨vM Kiv nq| Ab¨w`‡K ¯^Z¡ Z¨vM bv K‡i eënvi Ki‡Z w`‡j ZLb †h A_© cÖvwß N‡U Zv gybvdv RvZxq cÖvwß| †hgb` †Kvb cy¯ÍK †jLK cy¯Í‡Ki KwcivBU wewµ K‡i w`‡q GKKvjxb †h A_© cvb Zv g~jab RvZxq cÖvwß| wKš‘ wZwb hw` KwcivBU wewµ bv K‡i mvgwqKfv‡e eënvi Ki‡Z w`‡q _v‡Kb †m‡ÿ‡Î cÖvß A_©© gybvdv RvZxq cÖvwß|

5. exgv cÖvwß : exgv cÖwZôvb n‡Z ¯’vqx m¤úwË weµ‡qi Rb¨ cÖvß ÿwZc~iY g~jab RvZxq Avq Ges PjwZ m¤úwË weµ‡qi bR¨ cÖvß ÿwZc~iY gybvdv Lv‡Z Avq|

6. UvKvi Aeg~j¨vqb ev ê‡`wkK wewbgq nvi cwieZ©Y : ‰e‡`wkK evwY‡R¨ UvKv Ag~j¨vqb ev wewbgq nv‡ii cwieZ©‡bi d‡j D™¢zZ jvf gybvdv RvZxq Avq

wn‡m‡e we‡eP¨| Z‡e †Kvb wewb‡qvMc‡Îi g~j¨ e„w×i Rb¨ jvf g~jabx jvf e‡j MY¨ n‡e|

7. dvg© ev †Kv¤úvwb wejywßi ci cÖvwß : †Kvb †Kv¤úvwb we‡jAc mva‡bi ci Zvi †kqvi gvwjK KZ©„K cÖvß A_© g~jabx cÖvwß wn‡m‡e MY¨ n‡e| dvg© we‡jvc mva‡bi ci Askx`viMY KZ©„K cÖvß jv‡fi Ask gybvdv RvZxq cÖvwß|

8. miKvwi mvnvh¨ I mÂq : miKvi †Kvb Drcv`K Avgv`vwbKviK ev ißvwbKviK ev Ab¨ †Kvb eëmvqx‡K c‡Y¨j e¨vcv‡i †Kvb Avw_©K mnvqZv w`‡j Zv Zvi gybvdv RvZxq cÖvwß| wKš‘ †Kvb ms¯’v‡K we‡kl D‡Ï‡k¨ †hgb: wbiÿivZv `~ixKiY, cwievi cwiKíbv, †eKvi mgm¨v `~ixKiY BZ¨vw` cÖK‡íi Rb¨ †Kvb `vb Ki‡j Zv cÖvc‡Ki Rb¨ g~jabx cÖvwß e‡j MY¨ n‡e|

Dc‡iv³ Av‡jvPbvi †cÖwÿ‡Z ejv hvq, †Kvb Avq‡K g~jab RvZxq Ges †Kvb Avq‡K gybvdvRvZxq ejv n‡e Zv wbf©i K‡i cÖvwßi cÖK…wZ, Drm I Ae¯’v BZ¨wì Ici hv wbY©q Kiv Lye mnRvmva¨ bq|4. Avqel© (Income year)AvqKi AvBb Abyhvqx GKwU wb©w`ó eQ‡ii Av‡qi Ici wVK Zvi cieZ©x eQ‡i AvqKi avh© Kiv nq| †h eQ‡ii Av‡qi Ici AvqKi avh© Kiv nq Zv‡K Avqel© ev wnmveel© e‡j|bvgKiY: 1922 mv‡ji AvqKi AvB‡b Avqel©‡K c~e©eZ©x eQi ejv n‡Zv|1984 mv‡ji AvqKi Aa¨v‡`‡k c~e©eZ©x Avq DcvR©b eQi‡K Avqel© e‡j AwfwnZ Kiv n‡q‡Q| A_©vr AvqKi Aa¨v‡`‡ki 2(35) aiv Abymv‡i Ki wba©viYx eQ‡ii wVK c~e©eZ©x Avw_©K eQi‡K Avqel© ejv nq|A_© AvBb,2015 Gi gva¨‰g we`¨gvb msÁvwU wb¤œiƒc cÖwZ¯’vcb Kiv n‡q‡Q- e¨vsK, wegv I Avw_©K cÖwZôvb e¨ZxZ Ab¨vb¨ Ki`vZvi †ÿ‡Î wnmve mgvwßi Awfbœ ZvwiL 30 Ryb wba©viY Kiv n‡q‡Q|cÖwZlAvwcZ msÁvi D‡jøL‡hvM¨ êwkó¨mg~n wb¤œiƒc:

- e¨vKs wegv I Avw_©K cÖwZôvb e¨wZZ Ab¨vb¨ mKj Ki`vZvi Avq eQ‡ii wnmve mgvwßi ZvwiL n‡e 30 Ryb|

- e¨vsK, wegv I Avw_©K cÖwZôv‡bi †ÿ‡Î Avq eQi n‡e 1 Rvbyqvix n‡Z ïiæ n‡e cieZ©x 12 gvm| A_¨v©r G‡ÿ‡Î wnmve mgvwßi ZvwiL n‡e mswkøó eQ‡ii 31 wW‡m¤î;

- bZzb eëmvi †ÿ‡Î Avq eQi n‡e eëmv ï‡ii ZvwiL n‡Z cieZ©x 30 Ryb ch©šÍ mgqKvj;

- eëmv eÜ, †Kv¤úvwbi Aemvqb ev †Kvb Ki`vZvi g„Zz¨RwbZ Kvi‡Y Avq eQi n‡e 1 RyjvB n‡Z eëmv eÜ, †Kv¤úvwbi Aemvqb ev Ki`vZvi g„Zzï ZvwiL ch©šÍ mgqKvj|

- wbewÜZ bq Giƒc †Kvb * ev ms¯’v (Askx`vix eëmv, e¨w³-msN, BZ¨vw`) Gi †Kvb AskMÖnYKvix Aemi MÖnY ev g„Zzï †ÿ‡Î Avq eQ‡i n‡e-

1 RyjvB n‡Z 30 Ry‡bi g‡a¨ †Kvb AskMÖnbKvix Aemi ev g„Zz¨ n‡j 1 RyjvB n‡Z Aemi ev g„Zzï ZvwiL ch©šÍ mgqKvj;

‡Kvb AskMÖnbKvix Aemi ev g„Zzï Zvwi‡Li cieZ©x 30 Ry‡bi c~‡e© Aci †Kvb AskMÖnYKvixi Aemi ev g„Zz¨ n‡j, c~e©eZ©x AskMÖnYKvixi Aemi ev g„Zzï ZvwiL n‡Z cieZ©x AskMÖnbKvix Aemi ev g„Zzï ZvwiL ch©šÍ; Ges

‡Kvb AskMÖnbKvixi Aemi ev g„Zzï ZvwiL n‡Z cieZ©x 30 Ry‡bi g‡a¨ Ab¨ †Kvb AskMÖnbKvixi Aemi ev g„Zz¨ bv n‡j D³ AskMÖnYKvixi Aemi ev g„Zzï ZvwiL n‡Z cieZ©x Ryb ch©šÍ mgqKvj|

Z‡e †Kvb †ÿ‡Î Avq eQ‡ii cwie¨wZ& ev mgqKvj 12 gv‡mi †ekx n‡e bv|cÖwZ¯’vwcZ D³ msÁvi d‡j e¨vsK, wegv I Avw_©K cÖwZôvb e¨ZxZ Ab¨vb¨ †h mKj Ki`vZv 30 yRb wfbœ Ab¨ †Kvb ZvwiL‡K wnmve mgvwßi Kvj wn‡m‡e MY¨ K‡i

Avm‡Qb, †m mKj Ki`vZv wKfv‡e bZzb cÖewZ©Z weavb Abymv‡i 30 Ryb ZvwiL‡K wnmve mgvwßi ev Avq eQi mgvwßi ZvwiL MY¨ K‡i wnmve weeiYx cÖ¯‘Z Ges Avq eQi I Ki eQi wba©viY Ki‡eb, Zv bx‡Pi D`vni‡Yi gva¨‡g ¯úó Kiv n‡jvt D`vniYtABC wjwg‡UW †Kv¤úvbxi (hv e¨vsK, wegv ev Avw_©K cÖwZôvb bq ) wnmve mgvwßi ZvwiL 31 wW‡m¤î| we`¨gvb weavb Abyhvqx 31 wW‡m¤î 2015 Zvwi‡L mgvß Avq eQi (Income Year) mswkøó Ki eQi(Assessment year) 2016-2017| AvqKi Aa¨v‡`k, 1984 Gi 75 avivi weavb Abyhvqx D³ †Kv¤úvwb Ki`vZvi 2016-2017 Ki eP‡ii AvqKi wiUvb© `vwL‡ji †kl ZvwiL weavq Ki wba©vi‡Yi Avq eQ‡ii avievwnKZvi cÖ‡qvR‡b 1 Rvbyqvxi, 2016 n‡Z 30 Ryb, 2016 ch©šÍ mgqKv‡ji Rb¨ ABC wjwg‡UW †Kv¤úvwb‡K Av‡iKwU c„_K wnmve weeiYx I AvqKi wiUvb© cÖ¯‘Z Ki‡Z n‡e| Gÿ‡ÎI ABC †Kv¤úvwbi Avq eQi mswkøó Awfbœ Ki eQi n‡e 2016-2017A A_©vr GKB Ki eQi 2016-2017 †Z ABC †Kv¤úvwb `yÕwU Ki wba©viY cÖwµqv cÖ‡hvR¨ n‡e; cÖ_gwU c~‡e©i Abm„Z wnmvec×wZ Abyhvqx Rvbyqvix-wW‡m¤î A_©vr cÖ_g 12 gv‡mi Rb¨ Ges †k‡lv³wU be cÖewZ©Z weav‡bi Av‡jv‡K cieZ©x Rvbyqvix †_‡K 30 mRyb ch©šÍ| GKB Ki eQ‡ii Rb¨ Ges †k‡lv³wU be cÖewZ©Z weav‡bi Av‡jv‡K cieZ©x Rvbyqvix †_‡K 30 Ryb| GKB Ki eQ‡ii Rb¨ `ywU wnmveKv‡j Abymi‡Yi Kvi‡Y Giƒc †Kv¤úvwb Ki`vZv‡ì †ÿ‡Î 75 avivq AvqKi wiUvb© `vwL‡ji mgqmxgv n‡e wb¤œiƒc:(1) 31 wW‡m¤î mgvß Avq eQ‡ii †ÿ‡Î cieZ©x 15 RyjvB; Ges (2) 30 Ryb Zvwi‡L mgvß Avq eQ‡ii †ÿ‡Î cieZ©x 31 wW‡m¤î|D‡jøL¨, †Kv¤úvwb e¨ZxZ Ab¨vb¨ †kÖwYi Ki`vZv‡ì †ÿ‡Î Dc‡iv³ D`vniY Abyhvqx `ywU wnmveKv‡ji Rb¨ Awfbœ Ki eQ‡ii †ÿ‡Î AvqKi Aa¨v‡`k, 1984 Gi 75 aviv Abyhvqx wiUvb© `vwL‡ji †kl mgq n‡e 30 †m‡Þ¤î|A_©vr cwiewZ©Z G weav‡bi cÖ‡qvwMKZv we‡ePbvq G weavb Kvh©Ki mswkøó Ki eQ‡ii †ÿ‡Î 12 gv‡mi AwaK mgqKvj we‡ePbvq cÖ_g ev‡ii gZ `ywU c„_K mgqKv‡ji Rb¨ wnmve weeiYx I AvqKi wiUvb© `vwLj Kivi cÖ‡qvRb n‡Z cv‡i| cieZ©x Ki eQi †_‡K h_vwbq‡g RyjvB-Ryb mgqKv‡ji Z_v 12 gvm wfwËK Avq eQ‡ii Rb¨ wnmve weeiYx I wiUvY© `vwLj Ki‡Z n‡e|A_© AvBb, 2015 Gi aviv1 Gi Dc-aviv (3) †gvZv‡eK Income Year Gi cÖwZ¯’vwcZ ms&ÁvwU 1 RyjvB, 2016 n‡Z AvqKi Aa¨v‡`‡ki h_v¯’v‡b cÖwZ¯’vwcZ g‡g© MY¨ n‡e hv 2016-2017 Ki eQi n‡Z Kvh©Ki n‡e|5. Ki wba©viYx el© ev Kiel© (Assessment Year of Tax Year)‡h Avw_©K Ki avh© Kiv nq †mB eQi‡K wba©viYx el© e‡j| GwU ÔAvqKi eQiÕ I Kiel© bv‡g cwiwPwZ| Ki wba©viYx el© Avq eQ‡ii Ici wfwË K‡i wbiƒwcZ n‡q _v‡K| Avqe‡l©i wVK c‡ii Avw_©K ermi‡KB Ki wba©viYx el© e‡j| 1984 mv‡ji AvqKi Aa¨v‡`‡ki 2(9) aviv Abyhvqx, ÔcÖ‡Z¨K erm‡ii 1 RyjvB n‡Z ïiæ K‡i 12 gvm mgqKvj‡K Ki wba©viYx el© ejv nq|D`vniY: Rbve iwn‡gi eëmv‡qi wnmveKvj hw` 1 GwcÖj 2013 n‡Z 31 gvP© 2014 ch©šÍ nq Zvn‡j G‡ÿ‡Î Zvi Avqel© n‡e 2013-2014 Ges Ki wba©viYx el© n‡e 2014-2015|cwi‡k‡l Avgiv ej‡Z cvwi, †h miKvwi Avw_©K eQ‡i Ki cÖ`vb Kiv nq Zv‡K c~e©eZ©x Avqe‡l©i Kiel© ev Ki wba©viYx el© e‡j|6. Ki wba©viYx e‡l©i e¨wZµg(Exception Of Asessment Year of tax Year)‡h Avw_©K eQ‡i Ki avh© Kiv nq †mB eQi‡K Ki wba©viYx el© e‡j| Ab¨fv‡e ej‡Z †M‡j Avq eQ‡ii c‡ii eQiwUB Ki wba©viYx eQi| hwÌ ¯^vfvweK wbq‡g Avq e‡l©i cieZ©x eQiwU‡KB Ki wba©viYx eQi ejv nq Z_vwcI Gi wKQz e¨wZµg cwijwÿZ nq| wb‡¤œ Gm e¨wZµgmg~n Av‡jvPbv Kiv n‡jv:1. Ki`vZvi wPiZ‡i evsjv‡`k Z¨vM: AvqKi AvB‡bi 31(2)(L) avivq ejv n‡q‡Q †h,

‡WcywU Kwgkbvii wbKU hw` cÖZxqgvb nq †h, †Kvb e¨w³ PjwZ Avw_©K eQ‡i †kl

nIqvi ciciB evsjv‡`k Z¨vM Ki‡eGes Zv evsjv‡`k wd‡i Avmvi †Kvb B‡”Q †bB, Znv‡j D³ Avw_©K eQ‡iB Zv Ki wba©viY Ki nq| A_©vr †h eQ‡iB Avq AwR©Z nq †m eQ‡iB Ki wba©viY n‡e|

2. Kvievi ev †ckv eÜ n‡j: AvqKi AvB‡bi 91(2)(L) avivq ejv n‡q‡Q †h, hw` †Kvb Kvievi ev †ckv †Kvb GKwU Avw_©K eQ‡i eÜ K‡i †`qv nq Z‡e weMZ Avq eQi n‡Z PjwZ Avw_©K eQ‡i eëmvq e‡Üi w`b ch©šÍ mgqKv‡ji Av‡qi Rb¨ H eQiB Ki`vZvi Ki wba©viY Kiv n‡q _v‡K| A_©vr Avqel©B Kiel©|

3. Awbevmx Ki`vZvi mvgwqK RvnvR eëmv cwiPvjbv n‡Z Av‡qi †ÿ‡Î : Awbevmx †Kvb Ki`vZv hw` evsjv‡`k RvnvR eëmv‡qi mv‡_ RwoZ _v‡K Ges Avqel© †kl nIqvi Av‡MB hw` wZwb †`k Z¨vM K‡ib Z‡e †`kZ¨vMKv‡jB Ki avh© Kiv nq|

7. AvqKi wba©vi‡Y &Avqel© I Kie‡l©i f’wgKv ev ¸iæZ¡ (Importance of Income year & Assesment year in determininng Tax)

Ki wba©vi‡Y Avqel© I Kie‡l©i f’wgKv wb‡¤œ Av‡jvPbv Kiv n‡jv -Avqe‡l©i ¸iæZ¡1. ‡gvU Avq MYbvq cÖfve: Ki`vZvi Avqel© Abymv‡i Ki wba©viYx eQ‡i Zvi †gvU

Avq wbY©q Kiv nq Ges Zvi IciB Ki avh© Kiv nq| Avq eQ‡ii c~‡e©i ev c‡ii †Kvb eQ‡ii Avq †gvU Avq MYbvq AšÍf©y³ n‡e bv|

2. wewb‡qvM fvZv wbY©‡q cÖfve: Avqe‡l© wewb‡qvM fvZvi Ici Ki`vZv wbw`©ó nv‡i Ki †iqvZ †c‡q _v‡K| G‡ÿ‡Î †KejgvÎ mswkøó Avqe‡l©i wewb‡qv‡Mi †ÿ‡ÎB G myweav cvIqv hvq, c~e©eZ©x ev cieZ©x eQ‡ii †ÿ‡Î bq|

3. Av‡qi weeiYx `vwLj: Ki`vZvi Av‡qj weeiYx `vwLj Kiv nq Avqel© Abymv‡i| ‡hgb- †Kv¤úvwb Ki`vZvi †ÿ‡Î 15 RyjvB‡qi g‡a¨ Av‡qi weeiYx `vwLj Ki‡Z nq, wKš‘ D³ 15 B RyjvB Zvi Avqel© †kl nIqvi gvm c~‡e© n‡j, Qq gvm †kl nIqvi c~‡e© weeiYx `vwLj Ki‡Z n‡e|

4. AvevwmK gh©v`v wbY©q: Avqel© Abyhvqx GKRb Ki`vZvi AvevwmK gh©v`v wbY©q Ki‡Z nq| Avi AvevwmK gh©v`viI Ici wfwË K‡iB Ki`vZvi †gvU Avq, †iqvZ‡hvM¨ Avq, K‡ii nvi Ges m‡e©vcwi Ki `vq cÖfvweZ nq|

Kie‡l©i f~wgKv/¸iæZ¡1.

1. AKiavh© Avq I Ki †iqvZ cÖfve: †Kvb Kiv`vZvi †Kvb Avq¸‡jv AKiavh© n‡e Ges Zvi cwigvbB ev wK n‡e Zv Kiel© Abyhvqx wba©vwiZ nq| †hgb- 2012-2013 Kie‡l© hvZvqvZ fvZv 24,00. UvKv AKiavh© wQj, wKš‘ 2013-2014 Kie‡l© hvZvqvZ fvZv AKiav‡h©i cwigvY 24,000 UvKv †_‡K 30,000 UvKvi DbœwZ Kvi n‡q‡Q|

2. Kinvi I Ki‡hvM¨ mxgv wba©vi‡Y cÖfve: Kie‡l©i Kinvi Abyhvqx GKRb Ki`vZvi cÖ‡`q K‡ii cwigvY wba©vwiZ nq| wewfbœ Kie‡l© wewfbœ nv‡i Ki avh© Kiv nq| GLv‡bI GK eQ‡ii mv‡_ Ab¨ eQ‡ii cv_©K¨ †`Lv hvq| †hgb A_© AvBb 2014 †Z AKiavh© &Av‡qi cwigvY 2,20,000 UvKv, wKš‘ A_© AvBb 2015 †Z Gi cwigvY 2,50,000 UvKv|

Dc‡iv³ &Av‡jvPbv Abyhvqx eiv hvq †h, †Kvb Ki`vZvi Ki`vq wba©viY Kivi D‡Ï‡k¨ †gvU Avq wbY©q Kivi mgq †Kvb †Kvb Avq †gvU Av‡qi AšÍf©y³ n‡e, ‡Kvb †Kvb wewb‡qvM wewb‡qvM fvZvi AšÍf©y³ n‡e, K‡ii nvi wK n‡e BZ¨vw` Kiel© Abyhvqx wba©vwiZ nq| myZivs Kie‡l©i cÖfve A‡bK|8. Ki`vZvi kbv³KiY b¤î (aviv 184we) (Tax Payers Identification Number (TIN))A_© AvBb 1193 Gi gva¨‡g AvqKi Aa¨v‡`‡ki 184 (we) bZzb aviv ms‡hvRbc~e©K Ki`vZvi bR¨ RvZxqfv‡e kbv³KiY b¤î cÖeZ©b Kiv nq Ges Zv 1jv RyjvB, 1994 n‡Z

Kvh©Kwi nq| GB kbv³KiY b¤î‡K ms‡ÿ‡c * b¤î ev * e‡j| 1jv RyjvB, 1994 mv‡ji c~‡e© cÖPwjZ cÖ_v Abyhvqx Ki`vZv‡K mswkøó Ki Awdm n‡Z wR.AvB,Avi * b¤î cÖv`b Kiv n‡Zv| GB b¤î Ki`vZvi RvZxqwfwËK †Kvb kbv³KiY b¤î bq| Ki`vZv‡K RvZxqwfwËK †Kvb * †`qv Ges Ki cÖkvm‡bi `ÿZv I Kvh©KvwiZv e„w×i D‡Ï‡k¨ GB ai‡bi * b¤î cÖ`v‡bi weavb cÖeZ©b Kiv nq|9. †Kvb †Kvb †ÿ‡Î Ki`vZvi kbv³KiY b¤î cÖ‡qvRb/ evaëvaKZv (What are the Necessary ares of Tax Payers Identifications Number/Obigation)AvqKi Aa¨v‡`‡ki 184 (G) avivq ejv n‡q‡Q, GB Aa¨v‡`‡k hv ejv †nvK bv †Kb, mswkøó DcKi Kwgkbvi A_ev †evW© KZ©„K ÿgZvcÖvß †h †Kvb e¨w³ wbKU n‡Z GB D‡Ï‡k¨ Ki cÖ`vb kbv³ b¤î msewjZ mb`cÎ `vwLj Kivi cÖ‡qvRb n‡e mswkøó KZ©„c‡ÿi wbKU, †h †Kvb e¨w³ KZ©„K †h mgq-1| Avg`vwbi D‡Ï‡k¨ FYc‡Îi †Lvjv nq;2| Avg`vwb †iwR‡óªkb mvwU©wd‡KU cvIqvi D‡Ï‡k¨ Av‡e`‡bi mgq;3| ‡UªW jvB‡mÝ bevqb Kv‡j;4| ‡Kvb cb¨ mieivn, Pzw³ Kvh©Ki A_ev †mev cÖ`v‡bi D‡Ï‡k¨ ìcÎ `vwL‡ji mgq|5| ‡Kv¤úvwb AvBb 1994 (1994 m‡bi 18 bs AvB‡b) Aax‡b †iwRwóªK…Z K¬v‡ei

m`m¨‡ì Av‡e`‡bi mgq|6| mvaviY exgvi mv‡f©qvi wn‡m‡e ZvwjKvfzw³ ev jvB‡mÝ cÖvwß ev bevq‡bi

mgq;7| wmwU Ki‡cv‡ik‡bi †fZ‡i 1 jÿ UvKvi AwaK g~‡jï Rwg, `vjvb ev GcvU©‡g›U µq,

†iwR‡óªk‡bi mgq;8| Kvi,wRc ev gvB‡µvevm wdU‡bm †iwR‡÷ªkb, [gwjvKvbv cwieZb] ev bevq‡bi

mgq|9| evwYwR¨K e¨vsK KZ…©K †h †Kvb e¨w³‡K cuvP jÿ UvKvi Ici FY gÄyi Kwi‡j|

Brief Questions1. dvBwjs †_ªv‡kvì ej‡Z wK eySvq?

DËi: ‡h c×wZ‡Z †Kvb Ki`vZvi †gvU Avq n‡Z 6ó Zdwm‡ji cvU©-we †Z ewY©Z wewb‡qvM fvZvw` Ges AKi‡hvM¨ Avq mivmwi ev` w`‡j †h Avq cvIqv hvq Zvi Ici wbw`©ó nv‡i Ki cÖ`vb Kiv n‡j Zv‡K dvBwjs †_ª‡kvì c×wZ‡Z Ki cÖ`vb ejv nq|

2. MZvbyMvwZK Ae¨vnwZ mxgv ej‡Z wK eySvq? DËi: ‡h c×wZ‡Z Ki`vZvi (‡Kv¤úvwYxi Ges Awbevmx e¨ZxZ) Avq Kigy³ mxgv AwZµgq Ki‡j †gvU Avq n‡Z Kigy³ mxgv ev` w`‡q Aewkó Av‡qi Ici wbw`©ó nv‡i Ki wba©viY K‡i Zv †_‡K 6ô Zdwm‡ji cvU©-we‡Z D‡jøwLZ wewb‡qvM fvZvi Ici 44(3) aviv Abyhvqx 15% nv‡i Ki †iqvZ †`qv nq †m c×wZ‡K MZvb~MvwZK Ae¨vnwZ mxgv c×wZ ejv nq|

3. AvqKi AvB‡bi Drm¸‡jv wK wK? DËi: AvqKi AvB‡bi Drm¸‡jv n‡jv : (1) AvqKi Aa¨v‡`‡ki 1984; (2) AvqKi iƒj 1984; (3) A_© AvBb; (4) RvZxq ivR¯^ †evW© Gm.Avi.I, cÖÁvcb I mvK©yjvi; (5) AvqKi msµvšÍ gvgjvi ivq|

4. gyjabx RvZxq Avq wKb=? DËi: gyjabx m¤úwË n¯ÍvšÍ‡ii ga¨‡g †h A_© cÖvwß N‡U Zv‡K g~jabx Avq e‡j| myZivs gyjabx Avq wK Zv ej‡Z n‡j Av‡M g~jabx m¤úwË m¤ú‡K… ¯úó aviYv _vKv DwPZ|

5. gybvdv RvZxq Avq wK? DËi: eëmv‡qi PjwZ m¤úwË weµ‡qi gva¨‡g †h Avq ev cÖvwß nq Zv‡K gybvdv RvZxq Avq e‡j| eëmv‡qi ¯’vqx m¤úwË eënv‡ii gva¨‡g †h Drcv`b, Avq ev jvf nq Zv‡K gybvdv RvZxq Avq e‡j| ZvQvov †Kvb ¯’vqx Drm n‡Z wbqwgZfv‡e cÖvß A_©, jf¨vsk, my` BZ¨vwÌ gybvdv RvZxq Avq wn‡m‡e MY¨|

6. Avqel© wK? DËi: AvqKi AvBb Abyhvqx GKwU wbw`©ó eQ‡ii Av‡qi Ici wVK Zvi cieZ©x eQ‡i AvqKi avh© Kiv nq& †h eQ‡ii Av‡qi Ici AvqKi avh© Kiv nq Zv‡K Avqel©ev wnmveel© e‡j|

7. Ki wba©viYx el© ev Kiel© wK? DËi: ‡h Avw_©K eQ‡i Ki avh© Kiv nq †mB eQi‡K Ki wba©viYx el© e‡j| GwU AvqKi eQi I Kiel© bv‡gI cwiwPZ| Ki wba©viYx el© Avq eQ‡ii Ici wfwË K‡i wbiƒwcZ n‡q _v‡K| Avqe‡l©i wVK c‡ii Avw_©K ermi‡K Ki wba©viYx el© e‡j|

8. Ki`vZvi kbv³KiY b¤î wK? DËi: A_© AvBb 1993 Gi gva¨‡g AvqKi Aa¨v‡`‡ki 184(we) bZzb aviv ms‡hvRbc~e©K Ki`vZvi Rb¨ RvZxqfv‡e kbv³KiY b¤î cÖeZ©b Kiv nq Ges Zv 1 jv RyjvB, 1994 n‡Z Kvh©Kwi nq| GB kbv³KiY b¤î‡K ms‡ÿ‡c b¤î ev e‡j|

9. h_vmg‡q Ki`vZv * mvwU©wd‡KU `vwLj bv Kivi djvdj wK? DËi: ‡Kvb Ki`vZv * mvwU©wd‡KU cÖ`v‡b e¨_© n‡j Rwigvbvi nvi n‡e GKKvjxb 500 UvKv Ges Ae¨vnZ †Ljv‡ci R¨ cÖwZgv‡m ev Zvi fMœvs‡ki Rb¨ 250 UvKv|

10.B-wUb wK? DËi: RvZxq ivR¯^ †evW© 1 RyjvB 2013 n‡Z cy‡iv‡bv 10 (`k) wWwR‡Ui wUAvBG‡bi cwie‡Z© bZzb 12 (evi) wWwR‡Ui wUAvBGb cÖeZ©b K‡i‡Q| be cÖewZ©Z c×wZ †Z B›Uvi‡bU gva¨g cy‡iv‡bv Ki`vZvMY Ges bZzb Ki`vZvMY Gi gva¨‡g 12 (evi) wWwR‡U&i wUAvBGb MÖnY Ki‡Z cvi‡eb|

(8)‡gvU Avq wbY©q

Computation of Total IncomeBoard and Short Questions

1. Ki`vZvi msÁv (Defintion of Assessee)mvaviYfv‡e ej‡Z †M‡j †Kvbiƒc cÖZ¨ÿ myweavi cÖZ¨vkv bv K‡i eva¨Zvg~jKfv‡e miKvi‡K whwb K‡i cÖ`vb K‡ib Zv‡KB Ki`vZv ejv nq| 1984 mv‡ji AvBbMZ Aa¨v‡`‡ki 2(7) avivi ejv n‡q‡Q ‡h, ÔKi`vZv n‡jv Ggb GKRb e¨w³ GB Aa¨v‡`‡ki AvIZvq Ki ev Ab¨ †Kvb A_¨©vw` cÖ`vb Ki‡Z eva¨ _v‡Kb| ; GLv‡b Ab¨ †Kvb Z_¨vw` ej‡Z Rwigvbv, my` ev Ab¨ †Kvb A_© hv AvqKi KZ©„cÿ‡K cÖ`vb Ki‡Z eva¨ _v‡K|AvqKi AvB‡bi 2(7) aviv †gvZv‡eK wb‡¤œv³ e¨w³eM©‡K Ki`vZv wn‡m‡e MY¨ Kiv n‡q‡Q:(G) †h e¨w³ w¯’i Ki‡hvM¨ Avq wba©vi‡Yi Rb¨ A_ev Ab¨ Kv‡iv Avq hv Zvi nv‡Z wba©vib‡hvM¨ ev Zv‡K cÖ‡`q A_ev Zvi Abyiæc †Kvb e¨w³ Ki cÖZ¨c©b m¤ú‡K© GB Aa¨v‡`‡ki AvIZvq cÖwZweavbwì eë¯’v M„nxZ n‡q‡Q Ggb cÖwZwU e¨w³|(we) GB Aa¨v‡`‡ki 75, 89, ev 91 avivi weavb g‡Z wiUvb© Rgv w`‡Z eva¨ Ggb cÖwZwU e¨w³|(wm) cÖ‡Z¨K e¨w³ whwb †¯^”Qvq Ki w`‡Z B”QzK Ges GB Aa¨v‡`‡ki AvIZvq ¯^qs Av‡qi wiUvb© Rgv w`‡q‡Qb Ggb|(wW) †h e¨w³ AvqKi Aa¨v‡`‡ki weav‡bi AvIqZvq Ki cwi‡kv‡a e¨_© n‡q‡Q ev †Ljvwc Ki`vZv|Dc‡iv³ Av‡jvPbvi Dcmsnvi GKwU iv‡qi gva¨‡g †`qv †h‡Z cv‡i|kvn gvngy` ebvg Kwgkbvi Ae BbKvg U¨v· †gvKvÏgvi iv‡q ejv n‡q‡Q, †h e¨w³ AvqKi AvB‡bi AvIZvq Ki ev Ab¨ †Kvb A_© cwi‡kv‡a eva¨ A_ev GZ`msµvšÍ wel‡q †m e¨w³i

weiæ‡× AvqKi Aa¨v‡`‡ki Aax‡b †Kvb eë¯’v †bqv n‡q‡Q ev eë¯’v †bqv †h‡Z cv‡i Zv‡K Ki`vZv e‡j|

2. Ki`vZvi †kÖYxwefvM (Classification of Assessee)

AvqKi Aa¨v‡`k Gi 2(46) aviv Abymv‡i Ki`vZv‡K `ywU e„nr †kÖYx‡Z fvM Kiv hvq| hv wb‡¤œ †`qv n‡jv:

(K) e¨w³i wfwË‡Z : 1984 mv‡ji AvqKi Aa¨v‡`‡ki 2(7) avivq ejv n‡q‡Q †h, Ki`vZv n‡jv Ggb GKRb e¨w³ whwb GB Aa¨v‡`‡ki AvIZvq Ki ev Ab¨ †Kvb A_©vw` cÖ`vb Ki‡Z eva¨ _v‡Kb| D³ avivq e¨w³ ej‡Z wK †evSv‡bv n‡q‡Q Zv 2(46) avivq ejv n‡q‡Q| GLv‡b e¨w³ ej‡Z wb‡Ri Ae&lv‡K †evSv‡bv n‡q‡Q|

1. GKK e¨w³ : GLv‡b GKK e¨w³ ej‡Z Ggb †Kvb †jvK ev ms¯’v‡K eySv‡e whwb AvqKi cÖ`v‡bi D‡Ï‡k¨ Avq AR©bKvix n‡eb| A_©vr Avq ev DcvR©bwenxb †jvK‡K GLv‡b e¨w³ ejv hv‡e bv| myZivs †h me †jvK †ckv, e„wË, eëmvq ev Ab¨ †Kvb ¯’vb n‡Z Avq DcvR©b K‡ib wZwbB GKK e¨w³

2. Ask`vix dvg© : evsjv‡`‡k cÖPwjZ 1932 mv‡ji Askx`vix AvB‡b ejv n‡q‡Q, mKv‡ii Øviv ev mK‡ji c‡ÿ GKR‡bi Øviv cwiPvwjZ eëmv‡qi gybvdv wb‡R‡ì g‡a¨ e›Ub wbwg‡Ë Pzw³eÏ e¨w³e‡M©i m¤úK©‡K Askx`vwi Kvevi e‡j| AvqK AvB‡bi 2(32) Ges 2(44) `vivq ejv n †q‡Q, dvg© ej‡Z †mB A_© eëüZ n‡e Askv`vix AvBb 1932 Gi 9bs avivq hv wb‡`k© Kiv n‡q‡Q|

3. e¨w³ msN : `yB ev Z‡ZvwaK e¨w³ mwgwZeÏ n‡q wKsev mwgwZ Qov wgwjZ n‡q hLb gybvdv AR©‡bi D‡Ï‡k¨ †Kvb msN ev mwgwZ M‡o †Zv‡j ZLb Zv‡K e¨w³ msN e‡j|A_©vr GUv K‡qK e¨w³i mw¤§wjZ iƒc| mgevq mwgwZ, K¬ve, ewYK msN G ai‡bi e¨w³ ms‡Ni D`vniY|

4. wn›`y Awef³ cwievi : GKB es‡ki mKj m`m¨‡ì mgš^‡q †hŠ_ wn›`y cwievi hv wn›`y AvBb Abyhvqx cwiPvwjZ G ai‡bi Awef³ wn›`y cwievi DËivwaKvi m~‡Î cÖvß ˆcwªZ m¤úwË, cvwievwiK Avq, Znwej BZ¨w` m`m‡`ï Rb¨ GKwU mvaviY ¯^‡_© D¯§y³ _v‡Kb| myZvivs D³ †hŠ_ cwievi AwR© †h †Kvb †hŠ_ Avq Avi D³ †hŠ_ cwieviB Ki`vZv|

Ki`v

e¨w³i AvevwmK gh©v`vi

GKK e¨w³

Askx`vix dvg©

e¨w³ msN

wn›`y Awef³cwievi

¯’vbxq KZ©„cÿ

‡Kv¤úvwb

cÖwZwU K…wÌg AvBb mfv

AvevwmK AbvevwmK

5. ¯’vbxq KZ©„cÿ : ¯’vbxq KZ©cÿ ej‡Z ¯’vbxq Dbœqb I cÖkvmwbK KZ©„cÿ‡K eySvq| †hgb- BDwbqb cwil`, †Rjv cwil`, †cŠmfv, wmwU K‡c©v‡ikb ivRavbx Dbœq KZ©„cÿ| Gme ¯’vbxq cÖkvmb RbKj¨vbg~iK I RbwnZKib wewfbœ Kv‡R wb‡qvwRZ _v‡K|

7. AvbvbyM K…wÎg e¨w³mËv :Gme cÖwZôvb mvaviY Ki`vZv wn‡m‡e we‡ewcZ bq|RvZxq msm` KZ©„K we‡kl †Kvb AvB‡b K…wÎg e¨w³¯^Ëv wn‡m‡e cÖwZwôZ ivóªqË K‡c©v‡i‡kb| †hgb: we.Avi.wU,wm BZ¨wì G ai‡bi m¯’vi D`vniY3. Ki`vZvi AvevwmK gh©v`vi msÁv (Definition of Residential Status of Assessee):Ki`vZvi †Kvb †Kvb &h Zvi †gvU Av‡qi AšÍe©y³ n‡e Zv Zvi AvevwmK gh©v`vi Ici wbf©i K‡i| ZvQvov K‡ii nRvi, Zv wba©viY Ges Av‡qi c×wZ‡Z Ki`vZvi AvevwmK gh©v`vi Ici wbf©i K‡i| ZvB AvqKi wba©vi‡Y AvevwmK gh©v`v AZxe ¸iæZ¡c~b©|mvaviY A‡_©, Ki`vZvi evm¯’vbMZ gh©v`v‡K AvevwmK gh©v`v e‡j| we‡kl A‡_© †Kvb Avw_©K eQ‡i Ki`vZvi AvqKi wba©vi‡Y D‡Ï‡k¨ Zvi evm¯’vbMZ Ae¯’v‡bi wfwË‡Z †h gh©v`v wbY©xZ nq Zv‡K AvevwmK gh©v`v e‡j|AvqKi Aa¨v‡`‡ki 2(55) aviv I 2(42) aviv †gvZ‡eK Ki`vZv‡K Zvi evm¯’v‡bi gh©v`v Abyhvqx †h `yÕfv‡M fvM Kiv n‡q‡Q Zv‡KB AvevwmK gh©v`v ejv hvq| G‡ÿ‡Î Ki`vZv‡K evwm›`v I Aewm›`v G `yÕfv‡M fvM Kiv n‡q‡Q| AvevwmK gh©v`v© AvqKi AvBb Abyhvqx wbY©xZ nq| Ab¨ †Kvb AvBb Øviv bq| †Kvb e¨w³ †`‡ki bvMwiK n‡jI AvqKi AvBb Abyhvqx AvevwmKv ev evwm›`v bvI n‡Z cv‡i |Ki`vZvi Ki wbY©‡qi Rb¨ Zv‡ì evm¯’vbMZ gh©v`vi †h †kÖYxweb¨vm Kiv n‡q‡Q Zv‡KB AvevwmK gh©v`v ejv nq|1984 mv‡ji AvqKi Aa¨v‡`‡ki 2(55) avivi weavb Abyhvqx wbY©xZ gh©v`vB AvevwmK gh©v`v wn‡m‡e we‡ewPZ| GLv‡b AvevwmK gh©v`v ej‡Z †`‡ki bvMwiKZ¡ ev Rb¥MZ †Kvb AwaKvi‡K †evSv‡bv bv| †Kvb e¨w³ 2(55) avivi weavb cvjb Kei‡Z wZwb wfbœ †`‡ki bvMwi n‡jI AvevwmK ev evwm›`v wn‡m‡e we‡ewPZ n‡e| cÿvšÍ‡i, †Kvb e¨w³ Rb¥MZfv‡e †`‡ki bvMwiK n‡jI 2(55) avivi weavb cvjb bv Ki‡j AvevwmK Ki`vZv wn‡m‡e we‡ewPZ n‡e bv| AÎ AvB‡bi 17 avivq weavb †gvZv‡eK †Kvb Ki`vZvi AvewmK gh©v`vi Ici wfwË K‡iB Zvi †gvU Avq wbiƒcY Kiv nq Ges P’ovÍ Ki avh© Kiv nq| myZivs Ki`vZvi AvqKi wbiƒc‡Y AvevwmK gh©v`v ¸iæZ¡c~Y©|4. AvevwmK gh©v`vi wfwË‡Z Ki`vZvi †kÖwYwefvM (Classification of assesee on the basis of Residential Status)Ki`vZvi evm¯’vbMZ gvh©v`v‡K AvevwmK gh©v`v e‡j| Ki`vZvi KiP‡Îi cÖwZwU ¯Í‡i AvevwmK gh©v`v cÖfve we¯Ívi K‡i weavq AvevwmK gh©v`v wbY©q AZ¨šÍ ¸iæZ¡c~Y©| AvqKi Aa¨v‡`‡ki 2(55), 2(42) avivq D³ gvh©v`v‡K `yÕfv‡M fvM Kiv n‡q‡Q| evwm›`v ev Aevwm›`v|1. AvevwmK ev evwm›`v Ki`vZv: Ki`vZv AvqKi AvB‡bi 2(55) avivq D‡jøwLZ

AvevwmK nIqvi kZ©vejx cvjb Ki‡j Zv‡K AvevwmK Ki`vZv wn‡m‡e MYª Kiv n‡e& AvevwmK Ki`vZv‡K †`‡ki wfZi I evwni Dfq †ÿÎ n‡Z cÖvß Av‡qi Dci AvqKi w`‡Z nq|

2. AbvevwmK ev Aevwm›`v Ki`vZv: Ki`vZv AvqKi AvB‡bi AvevwmK nIqvi kZ©vejx cvjb bv Ki‡j D³ Ki`vZv‡K AbvevwmK wn‡m‡e MY¨ n‡e| AbvevwmK Ki`vZv‡K †KejgvÎ †`‡ki Af¨šÍ‡i AwR©Z Av‡qi Dci Ki w`‡Z n‡e|

D`vniY 1: Ki`vZvi cÖK…wZ/aib wbY©q:(1) ivRkvnx wek¦we`¨vjq (2) Gm G cwienb cÖvB‡fU wjwg‡UW (3) cªvBg e¨vsK wjwg‡UW (4) Avãi iwng (5) Kzwgjøv K¨v›Ub‡g›U †evW© (6) ingvb, ingvb GšÍ nK (PvUvW© GKvD›U¨v›U dvg©) (7) wg emy wg‡mm emy Ges Zv‡ì mšÍvb †mŠif emy mgš^‡qi MwVZ †hŠ_ cwievi|5. AvevwmK gh©v`v wbY©‡qi ¸iæZ¡ (Importance of Residential status)

A_ev AvevwmK gh©v`v cÖfve (Effect of Residintial status)A_ev, Ki`v‡qi Ici AvevwmK gh©v`v cÖfve (Effect of residential status on tax liability)

Ki`vZv evm¯’vbMZ gh©v`v‡K AvevwmK gh©v`v e‡j| AvqKi wba©vi‡Yi †ÿ‡Î AvevwmK gh©v`v AZ¨šÍ ¸iæZ¡c~Y© f’wgKv cvjb K‡i| AvevwmK gh©v`vi wfwË‡Z GKRb Ki`vZv wb‡¤œv³ wZb ai‡bi †h †Kvb GKwU n‡Z cv‡ib-1. evwm›`v whwb 2(55) avivi D‡jøwLZ kZ© c~iY K‡i‡Qb|2. Aevwm›`v (evsjv‡`kx) GKRb evsjv‡`kx bvMwiK whwb 2(5) avivi kZ© c~iY

K‡ibwb|3. Aevwm›`v (we‡`kx) GKRb we‡`kx bvMwiK whwb evsjv`‡k Ki`vZv nIqv m‡Ë¡I 2(5)

avivi kZ© c~iY K‡ibwb|7. AvqKi av‡h©i D‡Ïk¨ Av‡qi msÁv (Definition of Income for Determibation of Tax)Avq ej‡Z DcvR©b eySvq| †hgb- †Kvb g~jabx m¤úwË eënvi n‡Z †h dj cvIqv hvq A_ev g~jab I kÖg A_ev ïay kÖg A_ev †Kvb we‡kl e¨w³MZ †gav eënvi K‡i †h DcvR©b nq Zv‡K Avq ejv nq| Avevi Avq ej‡Z GKwU wbw`©ó mg‡q gybvdv RvZxq e¨‡qi Ici gybvdv RvZxq cÖvwßi AwaKvi‡K eySvq| 1984 mv‡ji AvqKi Aa¨v‡`‡ki wbw`©ó mg‡q gybvdv RvZxq e¨‡qi Ici gybvdv RvZxq cÖvwßi AwavKi‡K eySvq| 1984 mv‡ji AvqKi Aa¨v‡`‡ki Av‡qi †Kvb msÁv †`qv nqwb& Z‡e †Kvb Dr‡mi n‡Z cÖvwß‡K Avq aviv n‡e Zv ejv n‡q‡Q| AvqKi Aa¨v‡`‡ki 2(34) avivq ewY©Z Av‡qi Drmmg~n wb¤œiƒc:1. ‡h †Kvb Drm n‡Z Avq, jvf ev gybvdv hv 20 avivq D‡jøwLZ LvZmg~‡ni Aax‡b

AwR©Z ev cÖvcZ&2. D³ Avq, gybvdv ev jvf MYbvq †Kvb †jvKmvb ev ÿwZ;3. cvi¯úwiK ¯^v_© mswkøó †Kvb exgv eëmv‡qi Avq hv AÎ Aa¨v‡`‡ki 4_© Zdwm‡ji

8g Aby‡”Q` Abyvm‡i MYbv Kiv nq;4. AÎ Aa¨v‡`‡ki †h †Kvb avivi AvIZvq evsjv‡`‡ki cÖvc¨, AwR©Z ev cÖvß Avq A_ev

cÖvc¨, AwR©Z ev cÖvß e‡j we‡ewPZ Avq;Av`j‡Zi `„wó‡Z Avq: AvqKi Aa¨v‡`‡gi 2 (34) avivq eY©bvq Av‡qi msÁv cvIqv hvqb v weavq AvqKi msµvšÍ wewfbœ gvgjvi iv‡qi Av‡jv‡K Av‡qi msÁv Abyaveb Kiv †h‡Z cv‡i|1. C.I.T Vs Hind Construction Ltd (1972) gvgvjvi iv‡q ejv n‡q‡Q, Income is what comes in from

otside, No man can make a profit bu dealing with himself A_¨vvr evwni n‡Z hv Av‡m ZvB Avq| wb‡Ri mv‡_ †jb‡`‡bi gva¨‡g †Kvb e¨w³ gybvdv AR©b Ki‡Z cv‡ibv|

2. gnvivR waivR Ae Wvqfv½ ebvg Kwgkbvi Ae BbKvg U¨v· (1952 gvgjvi ivq gšÍe¨ Ki n‡q‡Q Avq Acwinvh©f‡e †Kvb mywbw`©ó Dr‡mi cybivqeZ©K n‡e Ggb e¯‘Z GUv AbveZ©K I n‡Z cv‡i Ges DrmwU n‡Z KL‡bv †Kvb †gqvw` Avq bvI Avm‡Z cv‡i|

GZ`m‡Ë&I ejv hvq, Avq ej‡Z A_© ev A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ evsjv‡`‡k cÖvc¨; AwR©Z ev cÖvß †h †Kvb wbqwgZ ev AwbqwgZ, AveZ©K ev AbveZ©K, wbwðZ ev AwbwðZ AvKw¯§K cÖvwß‡K eySvq| G‡ÿ‡Î A‰ea, KvíwbK Ges K‡ii AvIZv ewnf©~Z †Kvb cÖvwß‡K Avq e‡j MY¨ Kiv hv‡e bv|8. AvqKi av‡h©i D‡Ï‡k¨ Av‡qi êwkó¨ (Charatesitics of Income for Income Tac Purpose)mvaviYfA‡e †h †Kvb DcvR©b Avq| wKš‘ AvqKi AvBb ej‡Z H Avq‡KB eySvh hvi Ici Ki avh© Kiv hvq| AvqKi Aa¨v‡`‡ki wewfbœ aviv Ges AvqKi msµvšÍ wewfbœ †gvKÏgvi eY©bv †gvZv‡eK AvqKi av‡h©i D‡Ïk¨ Av‡qi KZ¸‡jv êwkó¨ cwijwÿZ nq| G ‰ewkó¨mg~n wb‡¤œ eY©bv Kiv n‡jv :1. A_© ev A_© Øviv cwigvc‡hvM¨ : Avq A_©vKv‡i Drcbœ n‡e A_ev A_© Øviv

cwigvc‡hvM¨ n‡Z n‡e| †hgb - wb‡qvMKZ©vi wbKU n‡Z Kg©x g~j †eZb bM‡` cvq& GUv bM` A_©vKv‡i Avq| wKš‘ wb‡qvMKZ©vi wbKU n‡Z cÖvß, fvovgy³ evm¯’jI Kg©xi

Avq| Z‡e A_©vKv‡i bq, †h‡nZz webvg~‡j¨ cÖvß evvm¯’vb myweav A_© Øviv cwigvc‡hvM¨ †h‡nZz GwU Avq| A‡_©i Øiv cwigvc Kiv †M‡jB †h AvqKi av‡h©i D‡Ïk¨ Avq n‡e Zv bq| AvqwU Kiavh© Dc‡hvMx n‡Z n‡e|

2. Z…Zxq e¨w³i wbKU n‡Z cÖvß : Avq Aek¨B Z…Zxq e¨w³i wbKU n‡Z †c‡Z n‡e| KviY * gvgjvi ivq ejv n‡q‡Q, wb‡Ri g‡a¨ †jb‡`‡bi gva¨‡g †Kvb e¨w³ gybvdv AR©b Ki‡Z cv‡i bv| †hgb: e¨vsK n‡Z A_© D‡Ëvjb Avq bq| wKš‘ eÄsK Avgvb‡Zi Ici cÖvß my` Avq| KviY Avgvb‡Zi my` e¨vsK KZ©„K cÖ`Ë|

3. ‰ea I A‰ea cÖvwß : ïaygvÎ êa cÖvwßB Avq e‡j MY¨ n‡e| Ggb bq A‰ea Drm †nZ cÖvwßI Kiavh© Dc‡hvMx Avq n‡Z cv‡i| †hgb Ñ †PvivKvievwi, Nyl, A‰ea gRy`KiY BZ¨vw` n‡Z cÖvß A_©I Avq e‡j MY¨ n‡Z cv‡i| (wgwbóvi Ae wdb¨vÝ ebv w¯§_)

4. wbw`©ó Drm n‡Z cÖvwß : c~e© Avq cÖvwßi &GKwU wbw`©ó Brm _vK‡Z n‡Zv (aviv-20)| eZ©gv‡b †h †Kvb LvZ n‡Z A_© cÖvwß n‡j Ges Ab¨vb¨ êwkó¨¸‡jv c~iY Ki‡jB Zv‡K Avq ejv nq| †Kvb Av‡qi Drm m¤ú‡K© m‡šÍvlRbK e¨vL¨v w`‡Z bv cvi‡j Zv 19 aviv Abymv‡i Ae¨vLvZ Avq e‡j MY¨ Kiv nq|

5. eva¨Zvg~jK †e †¯^”Qvg~jK cÖvwß: †KejgvÎ eva¨Zvg~jK A_© cÖvwß ev Pzw³e× A_© cÖvwß †h Av‡qi AšÍf©y³ n‡e Ggb bq: †¯^‡”Qvg~jK cÖvwßI Av‡qi Aš‘f©y³ n‡Z cv‡i| †hgb- †nv‡U‡ji cwiPvjK ev cwiPviwKvMY †h eLwkk cvb Avq e‡j MY¨ n‡e| wKš‘ †¯œn, kÖ×v ev cÖksmvekZ `vg †c‡j Zv Avq e‡j we‡ewPZ n‡e bv|

9. AvqKi av‡h©i D‡Ï‡k¨ Av‡qi †kÖYx wefvM (Classifications of Income for Income Tax Purpose)1984 mv‡ji AvqKi Aa¨v‡`‡ki Av‡qi mwVK †Kvb msÁv †`qv nq bvB| wewfbœ gvgjvi ivq Z_v we‡kl wKQz welq we‡ePbv K‡i †Kvb cÖvwß‡K Avq wn‡m‡e we‡ePbv Kiv nh| Avi Ki av‡hï Rb¨ G Avq‡K wewfbœ fv‡M fvM K‡i‡Qb| G‡ÿ‡Î mKj Avq‡K Ki avh©c‡hvMx Avq wnmve we‡ePbv Kiv nq bv| AvqKi av‡h©i D‡Ï‡k¨ Av‡qi †h wewfbœ †kÖYxwefvM †`Lv‡bv n‡q‡Q Zv wb‡¤œ Av‡jvPbv Kiv n‡jv :

1. A-Kiavh© Avq : ‡h mKj Avq Ki`vZvi †gvU Av‡qi Aš‘f’©³ nq bv Zv‡ì‡K A-iavh© Avq e‡j| A_©vr †Kvb Ki`vZvi Ki wba©vi‡Yi D‡Ï‡k¨ †h Avq‡K Avq wn‡m‡e MY¨ Kiv nq Zvi g‡a¨ G cÖvKi Avq Aš‘f©y³ nq bv| 1984 mv‡ji AvqKi Aa¨v‡`‡ki 44(1) aviv Abyhvqx D³ Aa¨v‡`‡ki lô Zdwm‡ji K-As‡k G cÖKvi Av‡qi ZvwjKv †`qv n‡q‡Q| D`vniY ¯îæc: GKRb AemicÖvß Kg©Pvixi cÖvß †cbkb m¤ú~Y© AKiavh©|

2. Kiavh© Avq : ‡h mKj Avq Ki`vZvi ‡gvU Av‡qi Aš‘©fz³ nq Zv‡ì‡K Kiavh© e‡j| A_©¨vr †h mKj Avq wb‡q Ki`vZvi †gvU Avq wbY©x Z nq †m mKj Avq‡K Kiavh© Avq e‡j| †gvU Avh †_‡K Kiavh© Avq I Kiewnf©yZ Avqmg~n ev` w`‡j Kiavh© Avq cvIqv hvq| Kiavh© Avq‡K Avevi wZb fvM‡ fvM Kiv hvq| hv wb¤œiƒc|K. KiAe¨vnwZ cÖvß Avq : Ki‡hvM¨ †gvU Av‡qi †h As‡ki Dci miKvi Ki

Ae¨vnwZcÖ`vb K‡i‡Q Zv‡K Ki Ae¨vnwZ cÖvß Avq e‡j| A_¨v©r Ki‡hvM¨ †gvU Av‡qi G As‡ki Dci †Kvb Ki w`Z nq bv| †hgb cÖavbgš¿xi Îvb Znwe‡j `vb|

L. Kigy³ Avq : ‡h mKj Avq †Kvb Ki`vZvi Ki‡hvM¨ mxgv I K‡ii nvi wba©vi‡Yi D‡Ï‡k¨ ‡gvU Av‡qi AšÍf©y³ Kiv nq| wKš‘ c‡i Mo nv‡i Ki †invB †`qv nq †m mKj

Avq

(1) A-Kiavh© Avq

(2) Kiavh© Avq

(K) Ki Ae¨vnwZcÖvß Avq(L) Kigy³ Avq

(M) wewb‡qvM fvZv(N) Ki cÖ‡`q Avq

Avq‡K Kigy³ Avq e‡j| †hgb: Askx`vwi Kviev‡ii Av‡qi Ici Mo nv‡i Ki †invB cvIqv hv| hw` dvg© D³ Av‡qi Ici GKevi Ki w`‡q _v‡K|

M. ‡iqvZ‡hvM¨ Avq ev wewb‡qvM fvZv : †h Avq Ki`vZvi Avq Ki‡hvM¨ mxgv wbY©q I K‡ii nvi wba©vi‡Yi D‡Ï‡k¨ †gvU Av‡qi AšÍf©y³ nh wKš‘ cieZ©x‡Z D³ Av‡qi Ici GKwU wb©w`ó nv‡i Ki †invB †`qv nq †m Avq‡K wewb‡qvMfvZv ev †iqvZ‡hvM¨ Avq e‡j| G‡ÿ‡Î Gi m‡ev©”Q cwigvY n‡jv †gvU Avq n‡Z Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©vi `vb e¨ZxZ †gvU Av‡qi 30% ev 1,50,00,000 UvKv †hwU †QvU ZvB wewb‡qvM fvZv wn‡m‡e MY¨ n‡e| G‡ÿ‡Î wewb‡qvM Ki‡jB †KejgvÎ G †iqvZ cvIqv hv‡e|

N. Ki cÖ‡`q Avq : ‡h Av‡qi Ici Ki`vZv‡K cÖK…Zc‡ÿ Ki w`‡Z nq Zv‡K Ki cÖ‡`q Avq e‡j| Ab¨fv‡e ejv hvq, Ki‡hvM¨ Avq n‡Z Kigy³ Avq ev` w`‡j hv _v‡K Zv‡KB Ki cÖ‡`q Avq e‡i| Aek¨ G‡ÿ‡Î Avjv`vfv‡e Ki cÖ‡`q Avq †ei Kivi cÖ‡qvRb nq bv| †gvU Av‡qi Ici wewfbœ nv‡i Ki †ei K‡i D³ Ki †_‡K Mo nv‡i Ki †iqvZ‡hvM¨ Av‡qi Ici 15% nv‡i Ki ev` w`‡q †h Ki †ei Kiv nq ZvB cÖ‡`q Ki|

Dc‡iv³ Av‡jvPbvq Av‡qi †h †kÖbx wefvM †`Lv‡bv n‡qQ Zv †gvU Avq, K‡ii nvi,Ki wba©viY BZ¨vwì Rb¨

AZ¨šÍ ¸iæeÍ enb K‡i|10. Kiavh© Avq (Assessable Income)‡h mKj Avq Ki`vZvi †gvU Av‡qi AšÍf©y³ nq Zv‡ì‡K Kiavh© Avq e‡j| A_©vr †h mKj Avq wb‡q Ki`vZvi †gvU Avq wbY©xZ n‡q †m mKj Avq‡K Kiavh© Avq e‡j| &Ab¨fv‡e ej‡Z †M‡j AvqKi Aa¨v‡`‡ki 44(1) avivi weavb Abyhvqx 6ô Zdwm‡ji cvU© 1G ewY©Z Kiavh© Avqmg~n Ges miKvi I ivR¯^ †evW© KZ©„K wewfbœ mg‡q †NvwlZ AKiavh© Avqmg~n e¨ZxZ mKj AvqB Kiavh© Avq e‡j MY¨ n‡e A_¨v„r AKiavh© Av‡qi ZvwjKv e¨ZxZ Ab¨vb¨ mKj Avq‡KB Kiavh© Avq e‡j| Kiavh© Avq‡K Avevi wZb fv‡M fv&M Kiv hvq;, hv wb¤œiæc:1. Kigy³ Avq : †h mKj Avq †Kvb Ki`vZvi Ki‡hvM¨ mxgv I K‡ii nvi wba©vi‡Yi D‡Ï‡k

†gvU Av‡qi Aš‘f’©³ Kiv nq wKš‘ c‡o Mo nv‡i Ki †i&nvB †`q nq †m mKj Avq‡K Kigy³ Avq e‡j| e¨w³ Ki`vZvi †ÿ‡Î AvqKi Aa¨v‡`‡ki 44(2) aviv Abymv‡i 6ô Zdwm‡ji we As‡ki 15Ges 16 bs c¨vivq ewY©Z `ywU Avq‡KB †KejgvÎ Kigy³ †NvlYv Kiv n‡q‡Q| GB Kigy³ Avq `ywU n‡jv h_µ‡g (1) e¨w³ msN n‡Z Ki cÖ`Ë Av‡qi Ask Ges (2) Askx`vix dvg© n‡Z Ki cÖ`Ë Av‡qi Ask| wb‡¤œv³ m~Z eënvi †Ki Kigy³ Av‡qi Ici Mo nv‡i †invBK…Z Ki †ei Kiv nq:Mo nv‡i QvoK…Z Ki =

2. Ki cÖ‡`q Avq: Ki cÖ‡`q Avq: †h Av‡qi Ici Kv`vZv‡K cÖK…Zc‡ÿ Ki w`‡Z nq Zv‡K Ki cÖ‡`q Avq e‡j| Ab¨fv‡e ejv hvq, Ki‡hvM¨ Avq n‡Z Kigy³ Avq ev` w`‡j hv _v‡K Zv‡KB Ki cÖ‡`q Avq e‡j| Aek¨ G‡ÿ‡Î Avjv`vfv‡e Ki cÖ‡`q Avq †ei Kivi cÖ‡qvRb nq bv| †gvU Av‡qi Ici wewfbœ nv‡i Ki †ei K‡i Zv ‡_‡K Mo nv‡i Ki GeO †iqvZx Av‡qi Ici 15% nv‡i Ki ev` w`‡q †h Ki †ei Kiv nq ZvB cÖ‡`q Ki|

11. Ki Ae¨vnwZcÖvß `vbmg~n (Tax Exempeted Donations)AvqKi AvB‡b wKQz wKQz `vb‡K mywbw`ó©fv‡e AvqKi gy³ Kiv n‡q‡Q hv‡K Ki Ae¨vnwZcÖvß `vb ejv nq| Giƒc `vbmg~n Ki`vq wbY©‡qi c~‡e© †gvU Ki‡hvM¨ Avq †Z‡K ev` w`‡q bxU Ki‡hvM¨ Avq wbY©q Ki‡Z nq| AZtci 2013 mv‡ji A_© AvBb Abymv‡i wbU Ki‡hvM¨ Av‡qi Dci Ki `vq MYbv Ki‡Z n‡e| G ai‡bi Ki Ae¨vnwZcÖvß `vbg~n wb¤œiƒc:1. ivóªcwZi Îvb Znwe‡j `vb (Gm.Avi Ibs 254-Gj/85, Zvs 10/06/1985)|2. cÖavbxgš¿xi ÎvY Znwej `vb (Gm.Avi. I bs 92- AvBb/91-Zvs 05/05/1991)|

‡gvU Ki‡gvU Avq

Kigy³ Avq

3. cÖavbgš¿xi wkÿv mnvqZv Znwe‡j cÖ`Ë Aby`v (Av_© AvBb -2012 Gi 6ô Zd‡m‡ji cvU G Aby‡”Q` 47 ms‡hvRb‡i gva¨‡g) †Kv¤úvwbi †ÿ‡Î 12 †KvwU ev †gvU Av‡q 20% Gi g‡a¨ †hwU †QvU Ges e¨w³i ‡ÿ‡Î n‡e| GB weavb 2014-2015 Kiel© †_‡K cÖ‡hvR¨|

4. wkÿv gš¿vbvjq KZ©„K Aby‡gvwZK †`‡ki †Kvb Mvjm© ¯‹zj ev Mvjm© K‡j‡R we‡kl µmW †P‡Ki cvkvcvwk e¨vs‡K ¯’vbvšÍ‡ii gva¨‡g †h †Kvb Aby`vb

5. RvZxq ch©v‡qi M‡elYv I Dbœqb cÖwZôv‡b cÖ`Ë Aby`vb m¤ú~Y© Ki Ae¨vnwZ cÖvß| [A_©vB-2015, (c¨viv 51 6ô Zdwlj, cvU© B)|

12. Kigy³ Av‡qi ZvwjKv (Schedule of Tax Free Income)‡h mKj Avq †Kvb Ki`vZvi Ki‡hvM¨ mxgv I K‡ii nvi wba©v‡bi D‡Ï‡k¨ †gvU Av‡qi Aš‘f©y³ nq wKš‘ c‡i Mo nv‡i Ki †invB †`qv nq †m mKj Avq‡K Kiægy³ Avq e‡j| e¨w³ Ki`vZvi †ÿ‡Î AvqKi Aa¨v‡`‡ki 44(2) aviv Abymv‡i 6ô Zdwm‡ji we As‡ki 15 Ges 16 bs c¨vivq ewY©Z `ywU Avq‡KB †KejgvÎ Kigy³ †Nvlbv Kiv n‡q‡Q| GB Kigy³ Avq `ywU n‡jv h_vµ‡g (1) e¨w³ msN n‡Z Ki cÖ`Ë Av‡qi Ask Ges (2) Askx`vix dvg© n‡Z Ki cÖ`Ë Av‡qi Ask| wb‡¤œ G‡ì m¤ú‡K© Av‡jvPbv Kiv n‡jv:1. e¨w³ msN n‡Z Ki cÖ`Ë Av‡qi Ask: AvqKi Aa¨v‡`‡ki 6ô Zdwm‡ji Aby‡”Q` 1 †Z ejv

n‡q‡Q †h, Awef³ wn›`y cwievi, †Kv¤úvwb ev dvg© e¨ZxZ Ab¨vb¨ Ki`vZvi wbKU e¨w³ ms‡Ni Ki cÖ`Ë Avq n‡Z cÖvß Avq Kigy³ Avq e‡j we‡ewPZ n‡e Ges Ici Mo nv‡i Ki †invB cvIqv hv‡e| wb‡¤œv³ m~Î eënvi K‡i Kigy³ Av‡qi Ici Mo nv‡i †invBK…Z Ki †ei Kiv nq:Mo nv‡i QvoK…Z K‡ii cwigvc=

2. Askx`vwi dvg© n‡Z Ki cÖ`Ë Av‡qi Ask: AvqKi Aa¨v‡`‡ki 6ô Zdwm‡ji Aby‡”Q` 15 †Z ej n‡q‡Q †h, Askx`vix Kviev‡i AwR©Z Av‡qi Ici Ki cÖ`vb Kiv n‡q _v‡K| †h‡nZz dvg© G Av‡qi Ici Ki cÖ`vb K‡i _v‡K †m‡nZz cybivq Askx`v‡ii G Av‡qi Ici Ki cÖ`vb Ki‡Z nq bv| ZvB G Avq n‡ZI Mo nv‡i Ki †invB cvIqv hvq| wb‡¤œi m~‡Îi mvnv‡h¨ Mo nv‡i †invBK…Z Ki †ei Kiv nq;dv‡g©i Av‡qi Dci Mo nv‡i Ki Qvo=

13. †iqvZ‡hvM¨ Avq/wewb‡qvM fvZv Ges m‡ev©”Q mxgv (Tax Credit Income/Invesment Alloeance & Maximin Limit.)

AvqKi Aa¨v‡`‡ki 6ô Zdwm‡ji cvU©-we-‡Z aviv 44(2) †gvZ‡eK GB wewb‡qvMK…Z eY©bv †`qv n‡q‡Q| GB Av‡qi Ici 15% nv‡i Ki †iqvZ cvIqv hvq weavq G‡K †iqvZ‡hvM¨ Avq (*) ev wewb‡qvM fvZv ejv nq| AvqKi Aa¨v‡`‡ki 6ô Zdwm‡ji cvU©-we-‡Z GB wewb‡qvMmg~‡ni †h eY©bv †`qv n‡q‡Q Zv wb‡¤œ Av‡jvPbv Kiv n‡jv :1. e¨w³ Ki`vZvi Rxeb exgvi wcÖwgqvg: Ki`vZv Zvi wb‡Ri Rxeb ev Zvi ¯¿x ev bvevjK

mšÍv‡bi Rxe‡bi Ici Rxeb exgvi Rb¨ †h evwl©K wcÖwgqvg cÖ`vb K‡i Zv Aby‡gv`b‡hvM¨ wewb‡qvM e‡j we‡ewPZ nq| G‡ÿ‡Î Aek¨ D³ cÖ`Ë wcÖwgqv‡gi cwigvY †Kvb Ae¯’v‡ZB exgv c‡Îi †gvU gy‡jï 10% Gi AwaK n‡e bv| (c¨viv-1)

2. wn›`y Awef³ cwiev‡ii m`m¨‡ì Rxeb exgv wcÖwgqvg: wn›`y Awef³ cwiev‡i †Kvb cyiæl m`‡mï Rxeb ev Zvi ¯¿xi Rxeb ev Zvi ¯¿xi Rxe‡bi Ici exgvi wcÖwgqvg web‡qvM fvZv wn‡m‡e we‡ewPZ n‡e| Z‡e kZ© _v‡K †h GB c¨viv ev c¨viv (1) G Aax‡b †Kvb Ae¨vnwZ Aby‡gv`b n‡e bv hw` Rxeb exgvi cwjwm A_ev wejw¤^Z evwl©K e„wËi Pzw³i wcÖwgqvg Ges Pvwj‡q hvIqv †ÿ‡Î we‡k‡l DfqB evsjv‡`‡k cÖ‡`q bv nq (c¨viv-2)

3. hvKvZ Znwe‡j `vb : 1982 mv‡ji hvKvZ Znwej Aa¨v‡`‡k Gi AvIZvq cÖwZwôZ †Kvb Znwe‡j ev mivmwi D³ Znwe‡j `vbK…Z A_© Aby‡gvw`Z wewb‡qvM wn‡m‡e we‡ewPZ|

e¨w³ms‡Ni m`m¨ wn‡m‡e Avq

‡gvU Ki‡gvU Ki‡hvM¨ Avq

‡gvU Ki‡gvU Ki‡hvM¨ Avq

dv‡g©i Av‡qi Ask

4. MÖæd exgv ev Kj¨vY Znwe‡ji Pvu`v: Ki`vZvi ¯¿x,mšÍvev †cv‡lï ¯^v‡_© Ki`vZv KZ©„K MÖæc exgv ev Kj¨vY Znwe‡j cÖ`Ë Puv`v Aby‡gvw`Z wewb‡qvM wn‡m‡e we‡ewPZ n‡e|

5. AvMvÌvb Dbœqb Kvh©µ‡gi cÖwZôv‡b `vb : AvMvLvb Dbœqb Kvh©µ‡gi Aax‡b evsjv‡`‡k cÖwZwôZ †Kvb Av_©-mvgvwRK Dbœqb cÖwZôv‡b `vb wewb‡qvM †iqv‡Zi Rb¨ Aby‡gvw`Z| [c¨viv-21]

6. RbKj¨vb I †mveg~jK ev wkÿv cÖwZôvb `vb : 2005 mv‡ji A_© AvB‡bi gva¨‡g RvZxq ivR¯^ †evW© KZ©„K Aby‡gvw`Z RbKj¨vb I †mevg~jK wKsev wkÿv cÖwZôv‡b `vb Aby‡gvw`Z e‡j MY¨ n‡e| [c¨viv -22]

7. gyw³hy‡×i ¯§„wZ iÿv‡_© wb‡qvwRZ RvZxq ‡Kvb cÖwZôvb : ¯^vaxbZv hy‡× ¯§„wZ iÿv‡_© ¯’vwcZ RvZxq ch©v‡q cÖwZôv‡b cÖ`Ë †h †Kvb As‡Ki Aby`vb wewb‡qvM wn‡m‡e we‡ewPZ n‡e [c¨viv-24]

m‡ev©”P mxgv : AÎ Aa¨v‡`‡ki 44(3) avivq fvZv‡hvM¨ wewb‡qv‡Mi m‡e©v”P cwigvY n‡jv †gvU Avq n‡Z Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©vi `vb I my` e¨ZxZ 30% ev 1,50,00,000 UvKv †hwU †QvU fvB wewb‡qvM fvZv wn‡m‡e MY¨ n‡e|14. AKiavh© Avq I Kigy³ Av‡qi cv_©K¨ (Distincation Between non Assessable income and Tax Free income)AKiavh© Avq : ‡h mKj Avq Ki`vZvi †gvU Avq wbY© Kivi mgq Aš‘fy©³ nq bv Zv‡K AKiavh© Avq e‡j| †hgb: A_© AvBb 2015 Abymv‡i †Kv¤úvwbi jf¨vsk 25,000 UvKv ch©šÍ AKiavh©| Kigy³ Avq: ‡h mKj Avq Ki`vZvi †gvU Avq wbY©q I K‡ii nvi wbY©‡qi mgq AšÍf©y³ nq wKš‘ cieZ©x‡Z Mo nv‡i Ki †invB cvIqv hvq Zv‡K Kigy³ Avq e‡j| †hgb Askx`vwi Kviev‡ii Ki cÖ`Ë Avq|hwÌ Dfq cÖKvi AvqB P’ovšÍfv‡e Ki`vq‡K n«vm K‡i Z_vwcI Zv‡ì g‡a¨ †ekwKQz cv_©K¨ cwijwÿZ nq| wb‡¤œ Dfq cÖKvi Av‡qi cv_©K¨ †`Lv‡bv n‡jv:cv_©¨‡Ki welq AKiavh© Avq Kigy³ Avq1. †gvU Av‡qi AšÍf©y³

Bnv †gvU Av‡qi AšÍf©y³ nq bv

Bnv †gvU Av‡qi AšÍ©fz³ nq|

2. Kinvi GB Avq Kinvi e„w× K‡i bv

GB Avq Kinvi e„w× K‡i|

3. Ki`vq GB Avq Ki`vh e„w× K‡i bv|

GB Avq Ki`vq e„w× K‡i|

4. Ki‡hvM¨ mxgv AwZµg

Bnv Ki`vZv‡ì AbyK’‡j b~¨bZg Ki‡hvM¨ mxgv AxZµg bv Ki‡Z mvnvh¨ K‡i|

Bnv Ki`vZvi b~b¨Zg Ki‡hvM¨ mxgv AwZµg Ges Ki fvi e„wÏ Ki‡Z mvnvh¨ K‡i|

5. ev` †`qvi mgq ‡gvU Avq wbY©q Kivi c~‡e©B Bnv ev` †`qv nq|

Bnv †gvU Avq ev` †`qv nq bv, Z‡e Gi Ici Mo nv‡i Ki †iqvZ nq|

6. AvB‡bi aviv Bnv AvqKi Aa¨v‡`‡ki 6ó Zdwm‡ji K As‡k Ges AÎ Aa¨v‡`‡ki 19 Ges wewfbœ mg‡q RvwiK…Z Gm.Avi I †K ewY©Z Av‡Q|

Bnv AvqKi Aa¨v‡`‡ki 44(2) avivi weavb &Abyhvqx 6ô Zdwm‡ji cvU© we-‡Z ewY©Z c¨viv 15 Ges 16 †Z GB Avq m¤ú‡K© †NvlYv †`qv n‡q‡Q|

15. AKiavh© Avq I †iqvZ‡hvM¨ Av‡qi cv_©K¨ (Distincation Between Non-Assessable income and Tax Free income)

AKiavh© Avq: ‡h mKj Avq Ki`vZvi †gvU Avq wbY©q Kivi mgq AšÍf©y³ nq bv Zv‡K AKiavh©¨ Avq e‡j|‡iqvZ‡hvM¨ Avq: †h mKj Avi Ki`vZvi †gvU Av‡qi AšÍf©y³ wKš‘ Ki`vq wbY©q Kivi mgq D³ Av‡qi Ici wbw`©ó nv‡i Ki †iqvZ cvIqv hvq| Dfq cÖKvi Av‡qi cv_©K¨ wb‡¤œ †`Lv‡bv n‡jv:

cv_©¨‡Ki welq AKiavh© Avq ‡iqvZ‡hvM¨ Avq1. ‰ewkó¨ Bnv m¤úyY© Kigy³

Ges †gvU Av‡qi AvIZv ewnf©~Z|

BnvI Kigy³ wKš‘ †gvU Av‡qi AšÍf©y³ nq|

2. Kinvi I Ki`vq GB Avq †gvU Av‡qi AšÍf©y³ bq e‡j Kinvi I Ki`vq e„w× K‡i bv|

GB Avq †gvU Av‡qi AšÍf©y³ nq e‡j Kinvi I Ki`vi e„w× K‡i|

3. cÖfve Bnv †gvU Av‡qi AšÍf©y³ bq e‡j †gvU Avh I Ki wbY©‡q †Kvb cÖfve †d‡j bv|

Bnv †gvU Av‡qi AšÍ©fz³ e‡j †gvU Avh I Ki wbY©‡q cÖfve we¯Ívi K‡i|

4. AvB‡bi aviv Bnv AvqKi Aa¨‡`‡ki 44(1) avivbyhvqx 6bs Zdwm‡ji K As‡k ewY©Z|

Bnv AvqKi Aa¨v‡`ki 44(2) avivbyhvqx 6bs Zdwm‡ji L As‡k ewY©Z

5. AvIZv G Av‡qi AvIZvI cwiwa e¨vcK|

Giƒc Av‡qi AvIZv I cwiwa mxwgZ|

16. Ki wbiƒc‡b/wba©vi‡Y Av‡qi †kÖYxwefv‡Mi cÖfve (Effect of Classificatipon of income on assessment): ‡Kvb Ki`vZvi Kifvi Zvi †gvU Avq, K‡ii nvi, Ki cÖ‡`q Avq BZ¨vwì Ici wbf©ikxj| Ki wbiƒc‡b G¸‡jvB Av‡qi †kÖYxwefvM| myZivs Ki wbiƒc‡b Av‡qi †kÖYxwefv‡Mi cÖfve Zv _vK‡eB| wb‡¤œ Av‡qi G †kÖYxwefvM Ki wbiƒc‡b wK cÖfve we¯Ívi K‡i Zv Av‡jvPbv Kiv n‡jv-1. AKiavh© Av‡qi cÖfve: AKiavh© Avq †gvU Av‡qi AšÍ©fz³ nq bv e‡j Ki`vZvi Ki‡hvM¨

Avq K‡g hvq| d‡j Ki`vZvi Kg cwigv‡Y Ki w`‡Z nh| A_© AvBb 2015 Rvbyqvix †Kvb Ki`vZvi bM` cÖvcß evwo fvov fvZv n‡Z 25,000 UvKv ev g~j †eZ‡bi 50% GB `y‡qi g‡a¨ †hwU Kg †m cwigvY AKiavh©|

2. Kiav‡h© Av‡qi cÖfve| : Kiavh© Avq Ki`vZvi †gvU Avq Ges K‡ii nvi e„w×‡Z mvnvh¨ K‡i| A_© AvBb 2015 Rvbyqvix †Kvb e¨w³i Avq 2,50,000 UvKvi Dc‡i n‡j Zv‡K Ki w`‡Z n‡e| Ki‡hvM¨ Avq¸‡jv †Kvb e¨w³i Avq‡K Ki‡hMv¨ mxgv AwZµg Ki‡Z mvnvh¨ K‡i| Ki‡hvM¨ Avq Avevi Pi cÖKvi| †hgb- Kigy³ Avq, †iqvZ‡hvM¨ Avq, Ki Ae¨vnwZcÖvß Avq Ges Ki cÖ‡`q Avq| g~jZ Ki cÖ‡`q Av‡qi IciB Ki w`‡Z nq| Z_vwc Kigy³ Avh Ges †iqvZ‡hvM¨ AvqI †gvU Avq wbY©q Ges K‡ii nvi wba©vi‡Y cÖfve we¯Ívi K‡i| G ai‡bi Avq wb¤îƒc:

K. Ki Ae¨vnwZ Av‡qi cÖfve: GB Avq cÖv_wgKfv‡e Ki‡hvM¨ †gvU Av‡qi Aš‘f©y³ n‡q Ki`vZvi †gvU Avq‡K Kigy³ mxgv AwZµg K‡i Zv‡K K‡ii AvIZvq wb‡q Av‡m| cieZ©x‡Z G Av‡qi Dci †Kvb Ki cÖ`vb Ki‡Z nq bv weavq Zv †gvU Ki`vq n«v‡m mnvqZv K‡i| Z‡e b~b¨Zg Ki`vq m„wó‡Z mnvqZv K‡i| †hgb A_© AvBb 2015 Abyhvqx GKRb Ki`vZvi †gvU Av‡qi cÖ_g 2,50,000 UvKvi Dci †Kvb Ki w`‡Z n‡ebv| cÖavbgš¿xi Îvb Znwe‡j `vb| G¸‡jv Ae¨vnwZ cÖvß nq|L. Kigy³ Av‡qi cÖfve: Kigy³ Avq cÖ_‡g †gvU Av‡qi AšÍf©y³ n‡jI c‡i Gi Ici Mo nv‡i Ki †invB cvIqv hvq| d‡j Ki`vZvi Avq Ki‡hvM¨ mxgv AwZµg Ki‡Z mvnvh¨ K‡i| GQvov

Kigy³ Avq Ki`vZvi †gvU Av‡qi AšÍf©y³ nIqvi d‡i †gvU Avq †ewk nq, hvi cÖfv‡e K‡ii nviI †ewk nq| Avevi Mo nv‡i Ki †invB cvIqvi d‡j †gvU cÖ‡`q Ki Kg nq| †hgb- Askx`vwi Kivev‡ii Ki cÖ`Ë Av‡qi Dci wbf©ikxj Mo nv‡i Ki †invB/Qvo †c‡q _v‡K|M. †iqvZ‡hvM¨ Av‡qi cÖfve: †iqvZ‡hvM¨ Avq Avm‡j Avq bq eis GwU Av‡hi GKwU As‡ki wewb‡qvM| ZvB G‡K wewb‡qvM fvZvI ejv nq| G wewb‡qvM fvZv m‡e©v”P †gvU Av‡qi Dci 30% ev 1,50,00,000 UvKvi †QvUwUi Dci 15% nv‡i Ki †iqvZ cvIqv hvq| d‡j Ki`vZvi Ki fvi wKQzUv jvNe nq|N. Ki cÖ‡`q Av‡qi cÖfve: GB Av‡qi IciB cÖK…Zc‡ÿ Ki`vZv‡K Ki cÖ`vb Ki‡Z nq| myZivs G Avq gv‡bB Ki`vZvi Kifvi Nv‡o Pvc| A_©¨vr †gvU Ki n‡Z nv‡i Ki Ges Ki †iqvZ ev` †`qvi ci †h UvKv †_‡K ZvB Ki`vZvi Kifvi|

17. Av‡qi wewfbœ Drm hv LvZmg~n (Various Souurce of Income)1984 mv‡ji AvqKi Aa¨v‡`‡ki 20 aviv Abymv‡i mvZwU Lv‡Z fvM †`Lv‡bv n‡q‡Q| 20avivq D‡jøwLZ LvZ¸‡jv wbb¤œic:1. ‡eZb Lv‡Z Avq (aviv-20)2. wmwKDwiwU my` Lv‡Z Avq (aviv 22 I 23)3. M„n m¤úwË Lv‡Z Avq (aviv 24 I 25):4. K…wl Lv‡Z Avq (aviv 26 I 27);5. Kvievi I †ckv Lv‡Z Avq (aviv 31 I 31) 6. g~jabx jvf Lv‡Z Avq (aviv 31 I 32) I7. Ab¨vb Drm Lv‡Z Avq (aviv 33 I 34)|Dc‡iv³ LvZ¸‡jv QvovI AvqKi wewagvjv wewa 24 Abyhvqx AviI wZbwU Lv‡Zi D‡jøL Kiv n‡q‡Q hv AvqKi wiUvb© dig Lv‡Z D‡jøK Kiv n‡q‡Q| G LvZmg~n n‡jv:8. dv‡g©i Av‡qi Ask [aviv-43(3)]9. ¯^vgx/¯¿x ev AecÖvßeq¯‹ mšÍv‡bi Avq [aviv 43(4) 43(5)]10. ‰e‡`wkK Avq [aviv 18]wb‡¤œ LvZmg~‡ni mswÿß eY©bv †`qv n‡jv:1. ‡eZb Lv‡Z Avq: †Kvb Ki`vZv Zvi wb‡qvMKZ©v wbKU n‡Z kvixwiK I gvbwmK kÖ‡gi

wewbg‡qi †eZb ev gÄywimn Ab¨vb¨ †h mKj myweav †c‡q _v‡K| Zv‡ì mgwóB Ki`vZvi †eZb Lv‡Z Avq| AvqKi Aa¨‡`‡ki 2(58) avivq wb‡¤œv³ welq¸‡jv †eZ‡bi AšÍf©y³ Kiv n‡q‡Q:(K) gRywi ev †eZb;(L) evwl©K e„wË, Aemi fvZv I Avby‡ZvwlK;(M) `k©bx, `¯‘wi, fvZv, Dcwijvf, †eZ‡bi cwie‡Z© AwZwi³ myweav;(N) AwMÖg †eZb;(O) QzwU bM`KiY;

A_© AvBb -2012 G AvqKi Aa¨v‡`‡ki 2 avivi * G * Gi cwie‡Z© * cÖwZ¯’vc‡bi gva¨‡g †h †Kvb gÄyix ev cwi‡kva‡K †eZb Av‡qi AšÍf©y³ Kiv n‡q‡Q| D³ ms‡kvabxi d‡j †Kvb wb‡qvMKvix KZ©„K cwi‡kvwaK cÖ‡R± †c, Kg‡cb‡mkb †c,wi¼ †c ev Ab¨ †h †Kvb bv‡g cwi‡kvwaZ A_© †eZb Av‡qi AšÍ©f’³ n‡e|2. wmwKDwiwUi my` Lv‡Z Avq: ‡Kvb Ki`vZv Avq eQ‡i miKvwi wmwKDwiwU A_ev

¯^vqZ¡kvvwmZ cÖwZôvb ev †Kvb †Kv¤úvwb KZ©„K Bmy¨K…Z FYcÎ n‡Z †h my` cvIqv hvq Zv‡K wmwKDwiwUi my` n‡Z Avq ejv nq| AvqKi Aa¨‡`‡ki 22 I 23 Abymv‡i wmwKDwiwUi my` Lv‡Z Avq wbY©q Kiv nq|

3. M„n m¤úwË Lv‡Z Avq : fvov †`q M„n A_ev M„nmsjMœ f’wg n‡Z b¨vq I hyw³m½Z Dcv‡q wbY©xZ Avq Ki`vZvi M„n m¤úwË Lv‡Z Avq †ej we‡ewPZ| G‡ÿ‡Î M„‡ni fvov Ges cÖZ¨vwkZ fvov (‡cŠig~j¨) G `ywUi evowU‡K evwl©K gyj¨ wnmv‡e we‡ePbv Kiv nq| AZtci evwl©K g~j¨ n‡Z 25 avivq D‡jøwLZ LiP¸‡jv ev` w`‡q Avq wbY©q Kiv nq|

4. K…wl Lv‡Z Avq : mvaviYZ f’wg‡Z Pvlvev‡ì gva¨‡g AwR©Z Avq‡K K…wl Avq e‡j AvqKi Aa¨v‡`‡ki 2(1) aviv Abymv‡i K…wl &Avq ej‡Z evsjv‡`‡k Aew¯’Z Ges K…wlKv‡h© eëüZ †Kvb f’wg n‡Z wb‡¤œv³fv‡e cÖvß Avq‡K eySvq:(K) Pvlvev` K‡i;(L) Drcvw`Z dm‡ji ¯^vfvweK cÖwµqvRvZKi‡Yi gva¨‡g;(M) Drcvw`Z dmj wewµ K‡i;(N) K…wl f’wg Z…Zxq †Kvb e¨w³‡K eënv‡ii AwaKvi ‡`qvi Rb¨ Avq;(O) f’wg ev f’wgi mwbœ‡K‡U Aew¯’Z K…wl Kv‡h©i Rb¨ eëüZ †Kvb M„n n‡Z Avq;

5. Kvievi ev †ckv n‡Z Avq (aviv 28): Avq eQ‡i †Kvb Kvievi ev †ckv n‡Z eëmv ev †ckvMZ Kvh© m¤úv`‡bi gva¨g AwR©Z AvqB Kvevi ev †ckv n‡Z Avq| Kvievi ev eëmvi ej‡Z c‡Yï Drcv`b, Avg`vwb, ißvwb Ges µq weµqRwbZ KvR‡K eySvq| †ckv ej‡Z e¨w³MZ †Kvb †hvM¨Zv ev ¸b‡K Kv‡R jvwM‡q Avq cÖ‡Póv‡K eySvq| †hgb- Wv³vi wPwKrmv Kiv, Awf‡biZv Awfbq Kiv BZ¨w`| GQvov 2(49) avivq e„wË‡KI †ckvi AšÍf©y³ Kiv n‡q‡Q|

6. g~jabx jvf (*): AvqKi Aa¨vv‡`‡ki 2(15) avivq D‡jøwLZ †h †Kvb g~jabx m¤úwË weµq K‡i µqg~j¨ AwZwi³ †h A_© AwR©Z nq Zv‡K g~jabx jvf e‡j| g~jaYx jvf Ki`vZvi wbKU Kiav‡h©vc‡hvMx Avq|

7. Ab¨vb¨ Drm n‡Z Avq: ‡h mKj Avq Dc‡iv³ 6 wU Lv‡Zi AvIZvq Av‡m bv Ges AvqiK wewagvjvi wewa 28 Øviv wba©vwiZ Ges AvqKi wiUv‡b©i mv`v di‡gi D‡jøwLZ cieZ©x wZbwU Lv‡Zi ewnf©~Z †h mKj Avq‡K Ab¨vb¨ Drm Lv‡Z Avq ejv nq| D`vniY ¯îƒc jf¨vsk I e¨vsK Avgvb‡Z my` iq¨vjwU, jvUwii cyi¯‹vi BZ¨vw`|

8. dv‡g©i Av‡qi Ask: e¨w³ Ki`vZv †Kvb dv‡g©i Askx`vi n‡j D³ dv‡g©i Avq GB wk‡ivbv‡gi c„_Kfv‡e Avq wn‡m‡e †`Lv‡Z n‡e| AvqKi Aa¨v‡`‡ki 20 avivq D‡jøwLZ Lv‡Zi g‡`¨ GB Lv‡Zi D‡jøL †bBv, wKš‘ AvqKi wewa 24 Øviv wba©wiZ AvqKi wiUvb© di‡g G Lv‡Zi D‡jøL Av‡Q|

9. ¯^vgx/¯¿x ev AcÖvß eq¯‹ mšÍv‡bi Avvq: AvqKi Aa¨v‡`‡ki 43(4) I 43(5) aviv Abymv‡i e¨w³ Ki`vZvi †ÿ‡Î ¯^vgvx /¯¿x wKsev bvevjK mšÍvb A_vev Z…Zxq e¨w³ Avq D³ Ki`vZvi Av‡qi mv‡_ AšÍf©y³ n‡e| GwU AvqKi wiUv‡b© Avjv`v KvZ wn‡m‡e †`Lv‡bv nq hv 20 aviv D‡jøwLZ 7 wU Lv‡Zi g‡a¨ D‡jøL †bB| hw` ¯^vgx ev ¯¿x c„_K c„_K Ki`vZv n‡q _v‡K Zvn‡i ¯^vgvx/¯¿xi Avq GLv‡b AšÍf©y³ n‡e bv|

10. ‰e‡`wkK Avq : evwm›`v Ki`Zvi we‡`k †_‡K cÖvß Avq Kiwewa 24 Abyhvqx wba©vwiZ AvqKi wiUvb© dig †gvZv‡eK ê‡`wkK Avq wk‡ivbvg †`Lv‡bv nq| 1984 mv‡ji AvqKi Aa¨v‡`‡ki 20aviv Abyhvqx †h 7 wU Lv‡Zi D‡jøL Kiv n‡q‡Q Zvi g‡a¨ ê‡`wkK Avq AšÍf©y³ †bB|

Brief Questions

1. Ki`vZv ej‡Z Kx eySvq? DËi: mv`viYfv‡e ej‡Z †M‡j †Kvbiƒ cÖZ¨ÿ myweav cÖZ¨vkv bv K‡i eva¨Zvg~jKev‡e miKvi‡K whwb Ki cÖ`vb K‡ib Zv‡KB Ki`vZv ejv nq|

2. Ki`vZvi †kÖYxwefvM¸‡jv wK wK? DËi: 1. GKK e¨w³ 2. Askx`vix dvgs 3. e¨w³ msN 4. Awef³ wn›`y cwievi 5.¯’vbxq KZ©„cÿ ; 6. †Kv¤úvwb; 7. AvBbvbyM K…wËg e¨w³mËv|

3. GKK e¨w³ Ki`vZv ei‡Z Kx eyS? DËi: GLv‡b GKK e¨w³ ej‡Z Ggb †Kvb †jvK ev ms¯’v‡K eySv‡e whwb AvqKi cÖ`v‡bi D‡Ï‡k¨ Avq AR©bKvix n‡eb |

4. e¨w³ msN ej‡Z Kx †evSvq? DËi: `yB ev Z‡ZvwaK e¨w³ mwgwZe× n‡q wKsev mwgwZ Qvov wgwjZ n‡q hLb gybvdv AR©‡bi D‡Ï‡k¨ †Kvb msM ev mwgwZ M‡o †Zv‡j ZLb Zv‡K e¨w³ msN e‡j| A_©vr GUv K‡qK e¨w³i mw¤§wjZ iæcA mgevq mwgwZ M‡o †Zv‡j ZLb Zv‡K ew³

msN e‡j| A_©vr GUv K‡qK e¨w³i mw¤§wjZ iæc| mgevq mwgwZ, K¬ve bvU¨ cwil` ewYK msN G ai‡bi e¨w³ ms‡Ni D`vniY|

5. ¯’vbxq KZ…©c‡ÿi msÁv `vI ? DËi: ¯’vbxq KZ©„cÿ ej‡Z ¯’vbxq &Dbœqb I cÖkvmwbK KZ©„cÿ‡K eySvq| †hgb - B&Dwbqb cwil`, †Rjv cwil`, †cŠimfv wmwU K‡c©v‡ikb ivRavbx Dbœqb KZ©„cÿ| Gme ¯’vbxq cÖkvmb RbKj¨vbmg~jK I RbwnZKiY wewfbœ Kv‡R wb‡qvwRZ _v‡K|

6. AvBbvbyM K…wËg e¨w³mËv ej‡Z Kx †evSvq?DËi: Gme cÖwZôvb mvavib Ki`vZv wn‡m‡e we‡ewPZ bq| RvZxq msm` KZ©„K we‡kl †Kvb AvB‡b K…wÎg e¨w³ mËv wn‡m‡e cÖwZwôZ ivóvqË K‡c©v‡ikb| †hgb : we Avi wU wm; we wU Gg wm BZ¨w` G ai‡bi ms¯’vi D`vniY|

7. Ki`vZvi AvevwmK gh©v`v ej‡Z Kx †evSvq? DËi: AvqKi Aa¨v‡`‡ki 2(55) aviv I 2(42) aviv †gvZv‡eK Ki`vZv‡K Zvi evm¯’v‡bMZ gh©v`v Abyhvqx †h `yfv‡M fvM Kiv n‡q‡Q Zv‡KB AvevwmK gh©v`v ejv hvq| G‡ÿ‡Î Ki`vZv‡K evwm›`v I Aevwm›`vG `yfv‡M fvM Kiv n‡q‡Q|

10. Avq wK? DËi: Avq ej‡Z A_© ev A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ evsjv‡`k cÖvc¨, AwR©Zev cÖvß †h †Kvb wbqwgZ ev AwbqwgZ, AveZ©K ev AbveZ©K wbwðZ ev AwbwðZ AvKw®§Z cÖvwß‡K eySvq|

11. A-Kiavh© wK? DËi: ‡h mKj Avq Ki`vZvi †gvU Av‡qi AšÍf©~³ nq bv Zv‡ì‡K A-Kiavh© Avq e‡j|

12. Kiavh© Av‡qi msÁv `vI? DËi: ‡h mKj Avq Ki`vZvi †gvU Av‡qi AšÍ©f’³ nq Zv‡ì‡K Kbavh© e‡j A_©vr †h mKj Avq wb‡q Ki`vZvi †gvU Avq wbY©xZ nq †m mKj Avq‡K Kiavh© Avq e‡j|

13. Kigy³ Avq Kv‡K e‡j? DËi: ‡h mKj &Avq †Kvb Ki`vZv Ki‡hvM¨ mxgv I K‡ii nvi wba©vi‡Yj D‡Ï‡k¨ †gvU Av‡qi AšÍf©y³ Kiv nq wKš‘ c‡i Mo nv‡i Ki †invB †`qv nq †m mKj Avq‡K Kigy³ Avq e‡j|

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