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evsjv`k Kiwewa
Department of Accounting
Chapter :
5.
Introduction to income Tax (AvqKii cwiwPwZ)
6.
Income Tax Authority(AvqKi KZc)
7.
Charge of Income Tax(AvqKi Avivc)
8.
Computation of Total Income(gvU Avq wbYq)
By n
H.M.G Kibriya Chowdhury
Cell: 01819-1343338, 01619-134338,01919-134338
(5)
AvqKi cwiwPwZ
Introduction to income Tax
Board and Short questions
1. AvqKii msv (Definition of Income Tax)
AvaywbK hyM cZK `ki miKviK `ki mevxY Dbqbi Rb Ges RbMYi KjvYi
Rb cPzi A_ eq KiZ nq| wewfb Drm nZ miKvi A_ msMn Ki _vKb| Ki
miKvii A_ msMni GKwU cavb Drm Ges AvqKi cZ Kii GKwU DrK D`vniY|
AvqKi kwU Avq I Ki k `ywUi mg^q MwVZ| Ki ejZ evaZvg~jKfve RbMY KZK
miKviK `q A_ eySvq hvi wewbgq Zviv Kvb myhvM ev myweav AwaKvi ej AvBbMZ
fve `vwe KiZ cvi| cvi Avq ejZ hw`I mvaviY A_ cvw ev gybvdvK eySvq
wK AvqKi AvBb Avq ejZ Kvb ew ev cwZvbi gybvdv RvZxq cvwKB wb`k
Ki Ges G mv weavbi AvIZvq Zv cwigvc Kiv nq|
evsjv`ki ejZ Mj, Kvb ewi Avqi mxgv bybZg KihvM mxgv AwZg Kij
AvqKi AvBbi AvIZvq Ki c`vb Kiv nq| 2015 mvji A_ AvBb Abyhvqx Kvb ewi Avq
hw` 2,50,000 UvKvi Da nq Ze wZwb Ki wbaviYx AvBbi AvIZvq Avmeb Ges
ZvK Ki w`Z ne|
mvaviY A_, Kvb ew ev cwZvbi Avqi Ici Ki avh Kiv nq ZvK AvqKi ej|
evcK A_, Ki`vZvi evwlK Avq b~bZg KihvM mxgv AwZg Kij miKvi Zvi Avqi Ici
h Ki avh Kib ZvK AvqKi ej|
AvqKi mK KqKwU gvgjvi DwZ c`vb Kiv njv 1. wcUvi gvPU wjt ebvg wWdvW gvgjvi ivq ejv nqQ, AvqKi Avqi Ici
GKwU Ki|
2. ej Kqjv Kvvwb wjt ebvg Rbv`b wKkvi jvj wms (1936) gvgjvi ivq ejv
nqQ, AvqKi
Avqi Ici GKwU Ki Ges Ab wKQyi Ici Ki bq| Bnv GKK Ki wfb wfb
Kii mgw bq|
3. cvwZqvjv U evsK (1941) gvgjvq gvbbxq wePvicwZi ivgU ge Kib h,
AvqKi GKRb ewi
Ici avhKZ Ki| G Ki h Avqi Ici wbaviY Kiv nqQ Zvi wec
GUv eq bq|
Dciv AvjvPbvq AvqKi mK wbgv aviv cvIqv hvqK) AvqKi Kvb Ki`vZvi Avqi Ici AvivwcZ GKwU evwlK Ki,
L) ewi Avq eZxZ Ab wKQyi Ici AvivchvM Ki AvqKi bq,
M) AvqKi GKwU GKK Ki, c_K Kii mgw bq|
cwikl ejv hvq, Avqel GKRb Ki`vZvi wewfb Drm nZ cv Avq KihvM bybZg
mxgv AwZg Kij AvqKi AvBb Abyhvqx h Ki avh Kiv nq ZvK AvqKi ej|
8.
AvqKii wfw : AvqKii wfw njv gvU Avq| KviY gvU Avqi wfwZ Kii nvi
cqvM Ki Ki avh Kiv nq|
9.
ewi Avqi Ici AvivwcZ: AvqKi ewi Avqi Ici wfw Ki avhKZ Ki| GLvb
ew ejZ AvqKi Aav`ki 2(46) aviv Abyhvqx ewK eySvbv nqQ|
10. mviPvR: AvqKi Aav`ki 16(G) Abyhvqx KZjv Avqi A_ AvBbi Kinvi
chvR bq eis 2q Zdwmji Kinvi chvR ne| h_v:
(i) Kvvwb eZxZ Abvb Awbevmx ewi Avq;
(ii) g~jabx jvf ev gybvdv LvZ MYbvKZ Avq;
(iii) 19(3) aviv Abymvi jUvix, k nqvwj, evwR aiv BZvw`i Avq|
12. hLb Avq ZLb KibxwZ: Aav`ki 49 aviv Abymvi wKQy wKQy Avq ZLbB Ki
c`vb Kiv nq|
13. Avqel KiavhKiY : eemv e nq MQ ev evsjv`k ZvMKvixi AvqelB
Kiel nZ cvi|
14. miKviK c` : AvqKi miKviKB w`Z nq Ab ew ev cwZvbK bq|
AvqKi miKvwi ivR^ Avqi GKwU iZc~Y Drm| miKvii ivcwiPvjbv, A_bwZK
Dbqb, mvgvwRK KjvY h Kvb KvRi eq wbevni Rb cPzi A_msvb KiZ nq| G
mKj KvR A_m&svb AvqKi nZ cv ivR^ iZc~Y fwgKv ivLZ cvi|
wbg AvqKii iZ Zzj aiv njv :
1. miKvwi ivR^i Drm (Source of Govt Revenue): AvqKi mivKwi ivR^ Avqi GKwU
iZc~Y Drm| miKvi Zvi wewfb eqi Rb AvqKi nZ cv ivR^i Ici wbfi
Ki|
2. mvgvwRKm bvq wePvi (Social justice): AvqKii gvag miKvi abx`i wbKU nZ
ewk Ki msMn Ki `ki Avcgq RbmvaviYi KjvY A_ wbevn Ki| GZ Mwie
kYxi RbMY DcKZ nq Ges mvgvwRK bvq wePvi cwZwZ nq|
3. mq I wewbqvM ew mnvqK (Helpu; in Savings & Invesment): wewbqvM fvZvi
gvag Ki AevnwZi myhvM w`q miKvi RbMYK DrmvwnZ Ki| KviY wewbqvM
fvZv cvIqvi j RbMY Rxeb exgv cwjwm, kqvi, mqc BZvw` q Ki _vK|
4. A_bwZK wbqY (Economical Control): `ki A_bxwZi Dbqbi Rb miKvi
gy`v I KibxwZi wewfb Kkj cqvM Ki| KibxwZi gvag bZzb wkK Ki AeKvki
myhvM w`q Ges wZK wki Avqi Ici ewk Kinvi ewmq `ki A_YxwZK Afw
j cwiPvwjZ Ki|
5. mvgvwRK Dbqb (Social Development): AvqKi avhi GKwU iZc~Y Dk
nQ Av_-mvgvwRK Dbqb Kiv| AvqKii gvag msMnxZ A_ viv mgvRi
wewfb KjvYg~jK KvR hgb - wkv, ^v, Kgmsvb, wbivcv, hvMvhvM
BZvw` Zivw^Z Kiv hvq|
6. bvMwiK mPZbZv ew (Increas Public awarness): AvqKi Avivci gvag `ki
bvMwiK`i `vwqZ, KZe I AwaKvi mK mPZb Kiv hvq| KviY AvqKii gvag
bvMwiKiv ivxq eq wbevni Rb mivmwi A_ hvMvb `q| dj bvMwiK- Gi
mwVK eenvi nQ wKbv RvbZ Pvq|
Dcii AvjvPbvq cwZ ejv hvq, GKwU `ki A_bwZK mvgvwRK Dbqb AvqKi
GKwU iZc~Y fwgKv cvjb Ki|
AvBbwU evsjv`ki Av_-mvgvwRK Dbqb wK fwgKv cvjb KiQ Zv wbg eYbv Kiv
njv :
1.
Ki AeKvk(Tax holiday): 1984 mvji AvqKi Aav`ki 45, 46, 46G I 47bs avivi
weavb Abymvi be cwZwZ wk I chUb wk KwZcq kZ mvc cwZwZ
nIqvi ci 5 nZ 12 eQi ch Ki AevnwZ cZ cvi| GK Ki AeKvk wg ej| `ki
Dbqbi GUv weivU fwgKv cvjb KiZ cvi|
2.
z` I KzwUi wk Ki iqvZ (Tax credit in samll & cattage industries): evsjv`k z` I
KzwUi wk LvZi Dbqbi Rb AvqKi Aav`ki Ki iqvZi eev ivLv nqQ|
evsjv`ki ^ DbZ I b~bZg DbZ GjvKvq vwcZ z` I KzwUi wki Drcv`b
c~ieZx eQii Zzjbvq 15% ewk nj 5% nvi Ges 25% Gi ewk nj 10% nvi Ki
iqvZ cve, hv Av_ mvgvwRK Dbqb Zivw^Z Ki _vK|
3.
ZivwqZ ev ewaZ AePq fvZv (Accelerated depreciation allowane): hme wk
cwZvb 1977 mvji 1 RyjvB nZ 2011 mvji 30 Ryb ch mgqi ga cwZwZ
nqQ ev ne ZvZ Ges BwZc~e evsjv`k eeZ nqwb Ggb hcvwZ (Awdm
hcvwZ I moK hvbevnb eZxZ ) eenvi Kij Zvi Ici 3q Zdwmj Abymvi wbgic
nvi ewaZ AePq fvZv Accelerated depreciation allowane cve:
(i)
RvZxq ivR^ evW KZK wbavwiZ GjvKvq cwZwZ wki 25%
Ges
(ii)
Abvb Aji 20%|
4. wk hcvwZ q wewbqvM fvZv (Investment alliwance in Purchase of industrial
equipment): wk LvZ hvZ wewbqvM ew cvq m DkB 1984 mvji AvqKi
Aav`k wewbqvM fvZvi eev Kiv nqQ| 1984 mvji AvqKi Aav`ki weavb
Abyhvqx (K) RvZxq ivR^ evW KZK wbavwiZ GjvKvq cwZwZ wki
hcvwZi gyji 25% Ges (L) Abvb Aji wk hi g~jj 20% Ges evsjv`k
c_gevii gZv eeZ nZ hvQ Gic AfixY bhvb I gvQ avivi UjviK G`i
hcvwZ I KjKvi Ici c_g eQii Rb 20% nvi webqvM fvZvi myweav `qv nqQ|
5. Drcv`bkxj Kvvwbi Rb nvmKZ nvi Ki avh (Tax charge on redhucing rate of
producting company): Drcv`bkxj LvZ hvZ AviI ewk Kvvwb cwZvbi Ki nvi
25% A_ev 35% wK evsK-exgvmn Abvb Kvvwbi Kinvi 40% BZvw`|
6. mq I wewbqvM c`vb (Savings & Invesment): Ki`vZvK mq I wewbqvM
DrmvwnZ Kivi j AvqKi Aav`k wewbqvM fvZvi myweav `qv nqQ| hgb Abygvw`Z cvewjK wjwgUW Kvvwbi kqvi q, mqc q, Rxeb exgv wcwgqvg
c`vb BZvw`i gvU Avqi 30% ev 1.5 KvwU ch wewbqvMi 15% nvi
AvqKi iqvZ cvIqv hvq|
7. evwbK MelYvi eq fvZv (Scientific Research Expenditure Allowance): wk
hvZ bZzb bZzb cY Avwevi nq Ges cwZhvwMZvi gvag hvZ cYi bMZ gvb
Dbqbi MelYvi Rb eq eZgvb Abygvw`Z LiP wnme weewPZ ne|
8. vY Znwej `vb (Dnatioan into Relif fund): cavbgxi vY Znwej Ki`vZv h cwigvY
`vb Kib Zv Kigy| dj Ki`vZvMY DrmvwnZ nq|
9. hvKvZ Znwej `vb (Donation into Jakat Fund): mvgvwRK Dbqb Z_v `wi` gvbyli
KjvYi Rb AvqKi Aav`k RvKvZ Znwej `vb Ki`vZvi iqvZhvM Avq wnme
MY| GwU GKwU mvgvwRK Dbqb DrmvwnZKiY KvR|
10. wewfb KjvYgyjK cwZvbi `vb (Donation into Welfare fund): AvqKi AvBb
eZgvb KwZcq cwZvb `vbK Ki`vZvi iqvZhvM Avq wnme MY Kiv nq hw`
D KjvYgyjK cwZvbwU ivR^ evW KZK wbavwiZ wewa c~iY Ki| hgb
-cwZex`i Rb wbwgZ nvmcvZvj `vb|
11. nuvm-gyiwM Lvgvi I grm Lvgvi Pvl: evsjv`ki `ZMwZZ RbmsLv evoQ|
GB ewaZ RbmsLvi Lv` Pvwn`v c~iY Kivi Rb hvZ `ki AvbvP-KvbvP nuvmgyiwMi Lvgvi evcKfve Mo IV Zvi Rb Pvl BZvw` LvZ Avqi Dci nvmKZ 3%
nvi Ki w`Z nq| hv G LvZ wewbqvMKvix`i DrmvwnZ Ki| Aewk Avqi Dci 10%
hv 2016-17 Kiel _K KvhKi ne|
Dciv AvjvPbv nZ cZxqgvb nq h, evsjv`ki AvqKi AvBb `ki wk, mq Z_ Av_mvgvwRK Dbqb evcK fwgKv cvjb KiQ|
1.
2.
3.
4.
5.
6.
7.
9.
10.
11.
12.
13.
14.
15.
Brief Questions
16.
17.
18.
19.
20.
21.
22.
26.
Di: 1984 mvji AvqKi Aav`ki 45,46, 46G I47bs avivi weavb AbymvI be
cwZwZ wk I chUb wk KwZcq kZ mvc cwZwZ nIqvi ci 5 nZ 7 eQi
ch Ki AevnwZ cZ cvi| GK Ki AeKvk wg ej|
AvqKi KvK ej?
Di: Avqel GKRb Ki`vZvi wewfb Drm nZ cv Avq KihvM b~bZg mxgv
AwZg Kij AvqKi AvBb AbymvI Ki`vZvK h Ki avh Kiv nq ZvK AvqKi ej|
Gmwm ejZ wK eySvq?
Di: Gmwm ejZ Kvb A_vw` c`vb eva ewK eySvq|
GmmgU ejZ wK eySvq?
Di: GmmgU I Gi k A_MZ wfb Awfew ejZ cybtKi wbaviY Ges AwZwiw
ev Z`vwZwi Ki wbaviYK eySvq|
Ki el Kx?
Di: Ki el ejZ cwZ ermi cqjv RyjvB nZ i nq evi gvm gqv`KvijK
eySve; Ges GZZxZ A Aav`ki weavbvbymvi Kvb wbw` mgqi Avqi
Rb wbw` Avqi Ki elK Af~ Kiv hve|
AvqKi AvBb KgPvix ejZ wK eySvq?
Di: KgPvix ejZ Kvvwbi eevcbv cwiPvjK ev Ab Kvb cwiPvjK ev
Kvb ew, whwb Zvi c`we hv-B nvK bv Kb, Kvvwb cwiPvjbvi `vwqZ I
KZe cvjb Ki _vKb ZvK eySvbv nq|
AvqKi AvBb dvg ejZ wK eySvbv nq?
Di: dvg ejZ 1932 mbi Askx`vwi AvBbi 9bs avivq msveva ewYZ A_KB
eySve;
mviPvR Kx?
Di:
AvqKi Aav`ki 16(G)aviv Abymvi Kwgkbvi, A_ 3 aivi weavgZ
wbqvMcv Ki Kwgkbvi ev Kwgkbvi (en`vqZb Ki c`vbKvix BDwbU) Ges Ki
Kwgkbvii PjwZ `vwqZ wbqvM c`vb KZ Kvb evw|
Kwgkbvi (Avwcj) K?
Di: AvqKi Aav`ki Gi aviv-(19b) Abyhvqx Kwgkbvi (Avwcj) A_ 3 avivi
weavbgZ Ki Kwgkbvi (Avwcj) wnme wbqvMcv ew Ges Ki Kwgkbvi (Avwcj)
Gi eZgvb `vwqZ wbqvMcv Kvb ew|
(6)
AvqKi KZc
Income Tax Authority
Board and Short Questions
1.AvqKi KZc
Income Tax Authority A_ev, AvqKi KZci mvsMVwbK KvVvgv|
AvqKi mswk mKj KgKZv I KgPvix AvqKi KZc bvg weewPZ nb| 1984 mvji
AvqKi Aav`ki 3 avivi weavb gvZveK h mKj miKvwi KgPvix AvqKi msv
Kvhvejx mv`b Kib Zv`iK mwwjZfve AvqKi KZc ejv nq| GQvov AvqKi
Aav`ki 11 avivi Aaxb vwcZ AvwcjU UvBeybvj Ges 2003 mvji A_ AvBb
Abymvi RvZxq ivR^ evW KZK miKvii Abygv`b mvc wbqvMcv
eweMK AvqKi KZc bvg AvLvwqK Kiv hvq|
AvqKi AvBb Abymvi Kvh mv`bi wfwZ AvqKi KZcK `yfvM fvM Kiv hvq|
h_v: (K) ckvmwbK KZc I (L) wePvi wefvMxq KZc|
wbg ckvmwbK I wePvi wefvMxq KZc mK AvjvPbv Kiv njv
K.. ckvmwbK KZc (Adiministrative Authority): h KZc AvqKi Aav`ki Aaxb
Ki ckvmb cwiPvjbv Kib Zv`iK ckvmwbK Ki KZc ejv nq| G KZc
evsjv`ki mKj AvqKi Aj myzfve Ki ckvmb cwiPvjbv, eevcbv I wbqY Kib
hvZ AvqKi eevi Aaxb cKZ Ki`vZv kbvKiY, Ki`vZv`i kYxeKiY, gvU Avq
wbaviY, Ki`vq wbaviY Ges Ki msMn cfwZ Kvhg mwVKfve evevqb Kiv
hvq|
L..
wePvi wefvMxq KZc (Judcial Authority): 1984 mvji AvqKi Aav`ki 11 aviv
Abymvi h KZc AvqKi msv wePvi wefvMxq Kvhvejx mv`b Kib ZvK
wePvi wefvMxq KZc ejv nq| G KZci cavb KvR njv AvqKi wbaviY
msv AwfhvM, Avcw, Avwcj BZvw` gvgjvi P~ov wbwi Rb wbic I
myz wePvi Kvh cwiPvjb Kiv|
Ze eve Kvb Kvb KZcK GKB mv_ ckvmwbK I wePvi wefvMxq
Kvhvejx mv`b KiZ nq| hgb- DcKi Kwgkbvi I mnKvix Ki KwgkbviMY g~jZ:
ckvmwbK KZc nIqv mI Zv`iK wKQy wKQy wePvi wefvMxq KvhvejxI
mv`b KiZ nq|
A_ AvBb-2011 Gi mekl mskvabx Abyhvqx ckvmwb
K I wePvi wefvMxq KZci ZvwjKv wbP Dcvcb Kiv njv:
AvqKi KZc
(Income tax Authority)
ckvmwbK
KZc
(*)
1.RvZxq ivR^
2. cavb Ki Kwgkbvi [aviv3(1we)]
(*)
3. gnvcwiPvjK cwi`kb (Ki)
[aviv-3(2)]
(*)
4. Ki Kwgkbvi env`vKvi Ki
c`vbKvix BDwbU
(*)
5. gnvcwiPvjK cwkY [aviv3 (2wm)
(*)
6. gnvcwiPvjK K`xq
Mvq`v mj [aviv-3(2wW)]
(*)
7. Ki Kwgkbvi [aviv-3(3)]
(*)
8. AwZwiw Ki
wePvi wefvMxq
KZc
(*)
1.AvwcjU
2. Ki Kwgkbvi
(Avwcj) [aviv03(2G)
(*)
3. AwZwiw Ki
Kwgkbvi Avwcj
(*)
4. hyM Ki Kwgkbvi
Avwcj [aviv-3(4)]
(*)
2.
3.
4.
5.
6.
7.
L.
wnme GKRb DcKi Kwgkbvi DCT wbhy AvQb| cZKwU mvKj wbw` msLK
KgPvix wbhy AvQb|
RvZxq ivR^ evW cavb Kvhvjq XvKvq mb evwMPvq AewZ| mviv`k Gi 39wU
AvwjK Kvhvjq I 53wU Ki cwiPvjbv K` iqQ|
wb wPi mvnvh RvZxq ivR^ evWi mvsMVwbK KvVvgv c`kb Kiv njv :
AfixY m` wefvMA_ gYvjq
(*)
mfvcwZ, RvZxq ivR^
evW
(*)
g~j Ki mshvRb
Ki kvLv
(*)
ckvmb kvLv
(*)
MelYv I
cwimsLvb kvLv
(*)
Kvgm
kvLv (*)
civgk w`Z cvi| Ze wePvi wefvMxq KZci ^KxqZvq weN NUve Ggb
Kvb Av`k, wb`k ev civgk w`Z cvi bv| [aviv-5(2)]
3. `vwqZ I KZe cwieZb: RvZxq ivR^ evW cqvRb gb Kij h Kvb
mgq Zvi Aaxb h Kvb KgKZv ev KgPvixi `vwqZ I KZe cwieZb I
cwieab KiZ cvi [aviv-6(1)]
4. bxwZgvjv cYqb: G evW miKvii wbqY _K AvqKi msv bxwZgvjv
cYqb MRU cKvk Kiwewa Zwi Ges cqvRbeva eZgvb chR
Kiwewai cwieZb bv cwieab KiZ cvi| [aviv-185(1)]
5. Ki AvBbi evLv c`vb: RvZxq ivR^ evW AvqKi Aav`k DjL bB
Ggb AvBbi kYx mK, ^qs Ki wbaviY cwZ mK, Ki diZi Ave`b
cwZ mK ev AvqKi AvBbi h Kvb welq mK evLv c`vb KiZ cvi|
[aviv-185(2)]
6. ew Znwej Abygv`b: RvZxq ivR^ evW c_g Zdwmji cvU G Gi weavb
gvZveK Kvb Aemi ew Znwej Abygv`b KiZ cvi Ges D Znweji Avq
wbaviYi Rb hveZxq wbqg-Kvbyb cYqb KiZ cvi| [aviv-2(6)]
7. cvPzyBwU Znwej Abygv`b: AvqKi Aav`ki c_g Zdwmji cvU-wm Gi
weavb gvZveK RvZxq ivR^ evW MvPzBwU Znweji Abygv` w`Z cvi
Ges D Znwej msv cqvRbxq wewagvjv cYqb KiZ cvi| [aviv-2(50)]
8. Avq el I Kiel wbaviY: RvZxq ivR^ evW Ki`vZvi h Kvb evwYwRK
eQiK Avqel ev Kiel wnme wbaviY KiZ cvi|
9. Kvvwb NvlYv: miKvii Ab Kvb wewa-wbla bv _vKj RvZxq ivR^
evW (*) Gi mwgwZfz bq Gic h Kvb we`kx msvK evW Kvvbx
wnme Nvlbv KiZ cvi|
10. Ki Aj wbaviY: Kvb Ki`vZvi Avqi Drm GKvwaK Ki AN&Pj AewZ nj Ki
c`vbi Rb RvZxq ivR^ evW D Kiv`vZvi Ki Aj wbaviY Ki w`Z cvi|
11. Ki AeKvk c`vb: Ki`vZvi Ave`bi cwZ RvZxq ivR^ evW miKvi KZK
wbavwiZ eemvq ev wbavwiZ Aj D Kiv`vZvK Ki AeKvk c`vb KiZ cvi|
[aviv-45,46 I 46(G)]|
12. AvqKi AvBbRxex wbeY: Ki`vZv`i Abygvw`Z cwZwbwa nIqvi Rb RvZxq
ivR^ evW Gj.Gj.we cixvq DxY ew`iK AvqKi AvBbRxwe wnme
wbeb w`Z cvi| [aviv-174(2) Gd]
13. AvqKi AvBbRxex Abygv`b: AvqKi msv gvgjv cwiPvjbvq DcKi Kwgkbvi (*)
K mnvqZv Kivi Rb RvZxq ivR^ evW cqvRbxq msLK hvM AvBbRxex
Abygv`b KiZ cvib| [aviv-9]
14. gvgjv vbvi: RvZxq ivR^ evW cqvRb gb Kij AvqKi msv gvgjv
GKRb AvBbRxexi wbKU _K Ab AvBbRxexi wbKU vbvi KiZ cvib| [aviv-9]
15. wnmve msv `wjjcvw` msiY cwZ wbw`KiY: RvZxq ivR^ evW
h Kvb Ki`vZvK Zvi wnmve msv I wnmvei `wjj c msiYi Rb mywbw`
cwZ wbaviY Ki w`Z cvib| [aviv-35(2)]
16. wekl Abygv`b: AvqKi msv gvgjvq AvqKi KZci mvgb DcwZ nIqvi
Rb Ki`vZvi Abygvw`Z wekl cwZwbwa wnme mb`cv wnmve wevbx
CA A_ev CMA K Abygv`b w`Z cvib| [aviv-174(2) I (5)]
Dcii DwjwLZ AvjvPbv _K `Lv hvq h, RvZxq ivR^ evW A_ gYvjqi
wbqYvaxb _K AvqKi Aav`k I A_ AvBb Abymvi Ki eevcbv mwKZ
hveZxq Kvhvejx mv`b KiZ cvib|
DjL, msz ewK Gic Ave`b cwi`kb hyM Ki Kwgkbvii Av`k `vbi 30
w`bi ga KiZ ne|
13. evRU cYqb I Abygv`b: wZwb Zvi Aji cwZwU mvKji eq evRU
wbaviY I Abygv`b Kib|
14. Ki`vq Aejvcb: wZwb Ki`vZvi eKq Ki`vq 25,00 (cuwPk nvRvi) UvKv ev
evWi AbygwZ g ZZvwaK cwigvY Aejvcb KiZ cvib|
15. Avwcj `vqi wb`kbv: AvwcjU hyM Ki Kwgkbvii Kvb ivq Ki KZci
wec Ki Kwgkbvi AvwcjU UvBeybvj Avwcj Kivi Rb DcKi KwgkbviK
wb`kbv w`Z cvib|
16. nvBKvU Avwcj: AvqKi Aav`ki 160 aviv Abymvi Ki Kwgkbvi UvBeybvji
ivq c`vbi 90 w`bi ga AvBMZ cki evL c`vbi Rb evsjv`k
mywcKvU nvBKvU wWwfkb Ave`b RvbvZ cvib|
17. DcKi KwgkbviK mnvqZv `vb: AvqKi Aav`ki 9 aviv Abymvi wZwb DcKi
Kwgkbvii Aaxb AvqKi msv gvgjv PjvKvjxb ZvK eyw, civgk ev Ab Kvb
Dcq mnvqZv KiZ cvib|
18. `vwqZ vbvi: 6(we) aviv Abymvi Ki Kwgkbvii cqvRb gb Kij Aab
KgKZv`i Ici AwcZ Ki Av`vq msv ev AvqKi msv gvgjv cwiPvjbvi
`vwqZ GK KZci wbKU _K Ab KZci wbKU vbvi KiZ cvib|
19. cwkY c`vb: Aab KgKZv I KgPvix`iK AvaywbK Ki Av`vq Kkj
mK AewnZ Kiv Ges Zv`i ckvMZ `Zv ewi Rb Ki Kwgkb cwkY `vbi
eev MnY Ki _vKb|
20. fwelr Znwej ^xKwZ `vb: AvqKi Aav`ki c_g Zdwmji 2we Aski cviv
-2 Abymvi Ki Kwgkbvii h Kvb Ki`vZvi fwelZ Znweji ^xKwZ `vb Kib ev
^xKwZ cZvnvi KiZ cvib|
21. wicvU c`vb: RvZxq ivR^ evW Dcvbi wZwb Zuvi Aji cwimsLvwbK
wicvU I wiUvY cZ I cv`b Kib|
Dciv gZv I Kvhvejx QvovI Ki KwgkbviK ckvmwbK iZc~Y `vwqZ cvjb
KiZ nq| ZvQvov AvqKi msv mivKii ZvrwYK wmv evevqb I RvZxq ivR^
evW KZK AwcZ AvqKi msv Ab h Kvb Kvhvejx ZvuvK mv`b KiZ
nq|
4. Z_ Dcvb `vwe: 113 aviv Abymvi wjwLZ wewi gvag Zuviv Askx`vix
cwZvb, h_ wn`y cwievi, Kvb ewi ZevavqK, AwffveK ev cwZwbwa,
K I kqvi evRvii `vjvj, evswKs Kvvwb ev Ab h Kvb ewK 3,000 (wZb
nvRvi) UvKvi AwaK LvRbv, mya ev iqvjwU cv ew mK Z_ Dcvcbi
`vwe KiZ cvib|
5. cwi`kb: 114 aviv Abymvi Zuviv Kvvwbi m`m`i I FY MnxZv`i
iwRvimg~n cwi`kb KiZ cvib|
6. Z_vw` msiY: 116 aviv Abymvi mve Ki`vZv`i kbv Kivi Rb h Kvb
ewev cwZvbK wnmve I mswk `wjicvw` Dcvcbi wb`k I
cqvRbeva Zv`i Kgj wMq D Z_Aw` cwi`kb KiZ cvib Ges
cwi`kKZ Z_w` I `wjjcvw` wmjgvni Ki gvgjv wbw bv nIqv ch Zvuvi
msiY KiZ cvib|
7. gvjvgvj vKi gZv AcY: 117 aviv Abymvi wnmve I mswk `wjjcvw`
`LvbZ e_ Ki`vZvi A_ev Kvb MvcbKvix Ki`vZvi wnmvei ewn, `wjjcvw` I
g~jevb `evw` vK Kivi Rb Aaxb DcKi KwgkbviK gZv AcY KiZ cvib|
8. DCT Gi Av`k cwieZb: 120 aviv Abymvi * KZK c` AvqKi msv Av`ki
wei Abymvb Pvwjq cqRb nj fj Av`k cwieZb ev evwZj KiZ cvib|
DjL, * KZK Av`ki ZvwiL ZL cieZx Pvi eQii ga Gic cwieZb KiZ
cvieb|
9. mv MnY: 122 aviv Abyhvqx Zuviv `Iqvwb Av`vjZi bvq Kiv`vZv I Abvb
mvx`i kc_ MnY Kwiq mv MnY KiZ cvib|
10. Rwigvbv Abygv`b: 131 aviv Abymviv Kvb Ki`vZvi Ici DcKi Kwgkbvi KZK
AwcZ Rwigvbv cve Abygv`b KiZ cvib|
11. mgqmxgv ew: 75(3) aviv Abymvi Zuviv Kvb Ki`vZvi AvqKi wiUvb `vwLj
Kivi mgqmxgv I 3gvmi AwaK evovbvi DcKi Kwgkbvi K AbygwZ w`Z cvi|
12. Avwcj bvwb I ivq c`vb: 157 aviv Abymvi Zuviv Ki Av`vqKvix KZci
Av`ki wei Avcxji bvwb I ivq c`vb KiZ cvi| DjL, G Zuv`i ivqB
Pov|
13. Ki duvwK iva: Kvb Ki`vZvi AvqKi duvwK ev cZvjYv Zuv`i bRi Gj ev
m`ni KviY njv Zuviv Zv Avwevi I cwZiva Ki _vKb|
14. eKqv Ki`vq Aejvkb: Zuviv Abv`vqhvM eKqv Ki `vwe 5,000 (cuvP nvRvi)
UvKv ch Aejvcb KiZ cvib |
15. gvgjv iRy: ZuviZ Ki`vZvi wei cqvRb nj wbRiv ev`x nq gvgjv iRy
KiZ cvib& Ges D gvgjv wbw KiZ cvib|
Dci DjwLZ AvjvPbvi cwZ ejv hvq h, cwi`kY AwZwi I hyM Ki Kwgkbvi Ki
Kwgkbvii wbqYvaxb _K Kiwewa Abyhvqx Ki KwgkbviK ckvmwbK KvR
mevZK mnvqZv Ki _vKb|
1984 mvji AvqKi Aav`ki 2(23) avivq weavb gZ, DcKi Kwgkbvi ejZ 3(5) aviv
Abyhvqx DcKi Kwgkbvi wnme wbqvMKZ ew Ges GKB Dk wbqvMKZ
mnKvix Ki Kwgkbvi, AwZwiw mnKvix Ki Kwgkbvi I Ki Av`vqKvix AwdmviI DcKi
KwgkbviI wnme AwfwnZ neb| DcKi Kwgkbvi AvqKi wefvM mePq iZc~Y I
Kvhwbevnx gZvcv ew|
4(1) aviv gZveK RvZxq ivR^ evW evsjv`k cvewjK mvwfm Kwgkb KZK
MnxZ we.wm,Gm cixvq evQvBKZ I D Kwgkb Gi Abygvb` I mycvwikg mnKvix
Ki Kwgbvi wbqvM `vb Kib| cieZxZ c`vbwZ cq mnKvix Ki KwgkbviMY DcKi
Kwgkbvi wnme wbhy nb| AvqKi wbaviY I msMni DcKi Kwgkbvii fwgKv
Lye ewk| wZwb cwi`kb hyM Ki Kwgkbvii mivmwi wbqY _K Zuvi Av`k,
wb`k, Dc`k ev AwcZ `vwqZ Abyhvqx welqK Kvhejx mv`b Kib| ZvuK
ckvmwbK Kvhvejx QvovI AvqKi msv wePvi wefvMxq Kvhvejx mv`b KiZ
nq| Zuvi GjvKvi Ki wbaviY, Ki msMn, Ljvwc Ki`vZviv Zv`i Avqi weeiYx, mwi
weeiYx BZw` mivmwi DcKi Kwgkbvii wbKU `vwLj Kib Ges AvqKi msv h Kvb
mgmv, bvwjk, gvgjv, Avcw BZvw` mec_g Zuvi wbKU weePbvi Rb Dcvcb
Kiv nq|
AvqKi Aav`ki 2 avivi weavb gZ, mnKvix Ki Kwgkbvi GKB Aav`ki 3 aviv
ewYZ AvqKi KZci GKRb| evsjv`k cvewjK mvwfm Kwgkb (P.S.C) KZK
cwiPvwjZ we.wm.Gm. cixvq DxY I P.S.C KZK Abygvw`Z I mycvwikKZ
ew`iK RvZxq ivR^ evW 4(2) aviv Abymvi mnKvix Ki Kwkbvi wnme
wbqvM `vb Kib| wZwb Ki Kwgkbvi I cwi`kb hyM Ki Kwgkbvi Gi wbqYvaxb
KgKZv wnme `vwqZ cvjb Kib|
2(23) aviv Abymvi DcKi Kwgkvii `vwqZ cv nq AvqKi msv Kvhvejx
mv`b Kib| ZvQvov DaZb KZc KZK ckvmwbK I Abvb Kvhvejx
mv`b Ki _vKb| wZwb Ki`vZvi Ave`bi cwZ eKqv Av`vq 500(cuvPkZ) UvKv
ch AevwnZ w`Z cvib|
Kiv nqQ| AvqKi Aav`ki 3 aviv Abyhvqx Ki Kwgkbvi (Avwcj), AvwcjU AwZwiw
Ki Kwgkbvi, AvwcjU hyM Ki Kwgkbvi I Ki gvgjv wbw Kwgkb Ges 11 aviv
Abyhvqx AvwcjU UvBeybvi wekl fve wePvi wefvMxq KZc bvg AwfwnZ|
wePvi wefvMxqq KZci gZ iqc AvwcjU wefvM, Ki Kwgkbvi (Avcxj), AvcxjvZ,
hyM Ki Kwgkbvi AvcxjvZ AwZwi Ki Kwgkbvi BZvw`|
6. bvwY wMZ: aviv-155 (3) Abymvi Zuviv bvq wePvii ^v_ Ges wePvi
msv RwUjZv wbimbK Avwci bvwY mvgwqKfve wMZ ivLZ cvib|
7. ev`cov I Z_ Dcvcbi AbygwZ `vb: aviv-155(4) Abymvi Zuviv Ki`vZvi
fzjekZ ev`cov h Kvb Z_ Dcvcbi Rb AbygwZ w`Z cvib|
8. Z_ Zje I Abymvb: aviv-155(5) Abymvi Zuviv AvwcjKvix I DcKi Kwgkbvii
wbKU nZ Avwcj welqK h Kvb Z_ weeiY I `wjjc Zje KiZ cvib Ges cqvRb
gb Kij wbR A_ev * K w`q h Kvb Z_ Abymvb KiZ cvib|
9. DcvwcZ `wjjcvw` MnY A^xKwZ: aviv -155(6) Abymvi Zuiv Dchy
KviY eZxZ DcKi Kwgkbvii wbKU DcvwcZ nqwb Gic Kvb Z_ weeiY ev
`wjjcvw` Avwcj bvwbi mgq MnY A^xKwZ RvbvZ cvib|
10. c~e ivq Abygv`b ev cwieZb: aviv-156 Abymvi Zuvi Avwcj bvwYZ
DcvwcZ Z_, weeiY I `wjjcvw` weePbv Ki DcKi Kwgkbvi Gi `qv ivq
Abygv`b i`e`j ev evwZj KiZ cvib|
11. Av`ki Abywjwc ciY: aviv 156(5) Abyvmi Zuviv Avwcj Av`ki Abywjwc
AvwcjKvix,* I Ki Kwgkbvi Gi wbKU cvVvbvi eev Kib|
12. iwRvi cwi`kY: aviv-114 Abyvmi Zuviv Kvb Kvvwbi kqvinvvi I
wWevi nvvi`i iwRvi cwi`kb KiZ cvib|
13. Rwigvbv avh: aviv-128 Abyvmi Zuviv Ki duvwK `qvi Dk Avqel Avq
Mvcb, fj weeib ck,Avei mwi Aejvcb Kiv cfwZ KvRi Rb mswk
Ki`vZvK Rwigvbv Avivc KiZ cvib|
14. Rwigvb Av`ki cwZwjwc ciY: aviv 132 Abymvi Zuviv Zv`i Rwigvbv
Av`ki cwZwjwc Zrbvr DcKi KwgkbviK cwVq `eb Ges D Rwigvbv Av`vqi
Rb * K wb`k w`Z cvib|
15. cqvRbxq mg^qi Rb wb`k: Avwcj Av`k dvg ev ew msNi Ki
wbaviYi Kvb cwieZY mvwaZ nj mswk Ki KwgkbviK Zv mg^q
mvabi Rb Zviv Av`k/wb`k w`Z cvib|
AZGe `Lv hvQ h, msz Ki`vZvi Avwcj MnY I Bnvi myz wbw msv
hveZxq Kvhvejx mv`bB AvwcjU AwZwi Ki Kwgkbvi I AvwcjU hyM Ki
Kwgkbvii cavb KvR|
AvwcjU
mfvcwZ (President)
iwRvi (Register)
e-1,
e-2,
e-3,
e-4,
e-5,
e-6,
XvKv
XvKv
XvKv
XvKv
XvKv
XvKv
wePvi
wePvi
wePvi
wePvi
wePvi
wePvi
m`m -1
m`m -1
m`m -1
m`m -1
m`m -1
m`m -1
wnmve
wnmve
wnmve
wnmve
wnmve
wnmve
m`m-1
m`m-1
m`m-1
m`m-1
m`m-1
m`m-1
mn:iwR:
mn:iwR:
mn:iwR:
mn:iwR:
mn:iwR:
mn:iwR:
19. AvwcjU
gZv
(Power
-1
-UvBeybvji
1
-1
- 1 I Kvhvejx
-1
- 1 and Functions of Appellate
gvUgvUgvUgvUgvUgvUTribunal)
3
3
3
3
3
3
AvqKi Aav`ki aviv 14 Abymvi miKvii wb`k gvZveK AvwcjU UvBeybvji
Brief Questions
Di: Ki Kwgkbvi RvZxq ivR^ evW KZK wbhy nb Ges RvZxq ivR^
evWi mivmwi wbqYvaxb _K Kvh m`vb Kib| Zuviv wbw` Kvb
AvqKi GjvKvi * wefvMxq cavb wnme Kvh cwiPvjvbv Kib|
16. WcywU/DcKi Kwgkbvi Gi msv `vI|
Di: Ki wbaviY wZwb mePq iZc~Y KZc Ges Zuvi AvIZvfz
GjvKvq wZwb megq gZvi AwaKvix| wZwb ckvmwbK Kvhvejx QvovI wePvi
wefvMxq Kvhvejx mv`b Ki _vKb|
17. DcKi Kwkbvi c` bvwUk ev wevcb Rvwi wK?
Di: Kvb Ki`vZv wbw` mgqmxgvi ga AvqKi wiUvb `vwLi KiZ bv cvij * 77
aviv Abymvi D Ki`vZvK 21 w`b ewaZ mgqi ga AvqKi wiUvb `vwLj Kivi
Rb wjwLZ wew Rvwi KiZ cvib|
18. mnKvix Ki Kwgkbvi Gi msv `vI
Di: AvqKi Aav`ki 4(2) avivi weavb gvZveK evsjv`k cvewjK mvwfm
Kwgkbi Abygv`ib I mycwikg we.wm.Gm cixvq DxY ewMYK RvZxq
ivR^ evW mnKvix Ki Kwgkbvi wnme wbhy Kib| Zuviv mvaviYZ DcKi
Kwgkbvi Zuvi Kvh mnvqZv Ki _vKb Ges Zuviv DcKi Kwgkbvi gZv cqvM
KiZ cvib|
19. Ki cwi`kK K Ges Zvi KvR wK?
Di: AvqKi Aav`ki 2(37) aviv Abymvi wbhy ewK Ki cwi`kK ej| wZwb
Kwgkbvi, cwi`kb hyM Ki Kwgkbvi I DcKi Kwgkbvi mivmwi wbqY _K
`vwqZ cvjb Kib| Ki duvwK, Ki Govbv Ges Ki`vZv I Zuv`i Avqi Drm Abymvb
KivB G`i cavb KvR|
20. AvwcjU UvBeybvj Kx?
Di: AvqKi Aav`ki 11 aviv Abymvi cqvRbxq msLK wePvi wefvMxq I
wnmve wefvMxq m`m wbq MwVZ nq| MYcRvZx evsjv`k miKvii AvBb
gYvjq KZK m`mMb wbqvMcv nb| GwU AvqKi msv mevP wePvi
wefvMxq KZc|
21. Ki Kwgkbvi Avwcj Gi msv `vI|
Di: AvqKi Aav`ki 3(2G) aviv Abyhvqx RvZxq ivR^ evW KZK Ki
Kwgkbvi Avwcj wbhy nb| wZwb RvZxq ivR^ evWi Aaxb _K evW
KZK AwcZ wePvi Kvh cvjb Kib| wZwb DcKi Kwgkbvi ev hyMKi Kwgkbvi
KZK Ki wbaviYi bvwb cwiPvjbv Ki bvq mZ ivq c`vb Kib|
22. AvwcjU AwZwi Ki Kwgkbvi Gi msv `vI|
Di: AvqKi Aav`ki 4(2) aviv Abymvi RvZxq ivR^evW KZK AvwcjU
AwZwi Ki KwgkbviMY wbhy nb| Zuviv RvZxq ivR^ evW I Ki Kwgkbvi Avwcj
Gi wbqYvaxb _K Ki Avwcj msv wePvi Kvhvejx mv`b Ki _vKb|
23. AvwcjU hyM Ki Kwgkbvi Gi msv `vI|
Di: AvqKi Aav`ki 4(2) aviv Abymvi RvZxq ivR^ evW KZK AvwcjU
hyM Ki KwgkbviMY wbhy nb| wePvi Kvh mv`b Zuviv ^vaxb gZvgZ
cKvk Kib| wbqYKvix KZc Zuv`i wePvi Kvh Kvb nc KiZ cvi bv|
24. Ki`vZv AvwcjU hyM Ki Kwgkbvii wmvi wei Kvi KvQ Avcxj
KiZ cvi? (*)
Di: AvwcjU hyM Ki Kwgkbvii wmvi wei Ki`vZv AvwcjU
UvBeybvj Avcxj KiZ cvi|
25. K KiduvwK D`NvUb Ges cwZiva KvR Ki?
Di: gncwiPvjK mUvj BwjR mj KiduvwK D`NvUb Ges cwZiva KvR Ki|
26. mnKvix Ki Kwgkbvi KZK KZ UvKv ch Ki AevnwZ w`Z cvib?
Di: 500 UvKv|
(7)
AvqKi Avivc
Charge of Income Tax
Board and short Questions
1. g~jaxb RvZxq Avq (Capital Income)
RvZxq Avq ej| ZQvov Kvb vqx Avrm nZ wbqwgZfve cv A_, jfvsk, my`
BZvw`I gybvdv RvZxq Avq wnme MY| hgb- Kwl fwg nZ Avq, gvbwmK ev
kvixwiK kgi wewbgq AwRZ Avq BZvw` gybvdv RvZxq Avq|
evsjv`k cPwjZ 1984 mvji AvqKi AvBb g~jZ gybvdv ev ivR^ cvwKB Avq ej
Mb Kiv nqQ; gyjab RvZxq cvw ev Avqmg~nK bq| Ze miKvwi ivR^ ewi
j wKQz wKQz g~jab RvZxq cvwi Ici wekl nvi Ki Av`vqi eev AvQ| gybvdv
RvZxq Avq Ges gybvdv RvZxq Avqi Ici c_K 541/nvi Ki wbaviY Kiv nq| ZvB
Kiv`vZvi Ki`vq wbaviYi g~jabx Avq Ges gybvdv RvZxq Avqi ga cv_K
wbYq iZc~Y| gybvdv RvZxq Ges g~jab RvZxq cv_K wbYq Kivi Rb
KwZcq cixv we`gvb AvQ| G cixvjv wbic:
1. mwi cKwZ : AvqKi AvBb Abymvi mwi cKwZ wKic A_vr
g~jabx mw bv PjwZ mw Zv Rvbv _vKj g~jabx Avq Ges gybvcv RvZxq
Avqi ga cv_K wbYq Kiv hvq| hw` `Lv hvq h, mwwU Zv Rvbv _vKj
g~jabx Avq Ges gybvdv RvZxq Avqi ga cv_K wbYq Kiv hvq| hw` `Lv
hvq h, mwwU g~jbx mw cvw Zvnj H mwi weq g~j I q g~ji
cv_K njv gyjabx jvf| hw` H mwi BwZc~e AePq nq _vK Ze AePqi
mgvb cwigvY jvf gybvdv RvZxq Avq wnme weewPZ ne| KviY AePqK
gybvdv RvZxq Avqi wec PvR Kiv nq _vK| D`vniY ^ic- 10,000 UvKv
&qg~ji mwi cyK gyj 6,000 UvKv hv 11,00 UvKvq weq Kiv njv| G
gvU jvf (11,00-6,000)=5,000 UvKvi ga g~jabx jvf (11,000-10,000)= 1,000
UvKv| Aewk jvf (5,000-1000) =4,000 UvKv PvRKZ AePqi Rb nq ej
gybvdv RvZxq Avq| wK mwwU hw` PjwZ mw nq Ze weqj A_
m~Y AskB gybvdv RvZxq jvf|
2. mw qi Dk: mw qi Dkj IciI mw weqRwbZ Avq g~jab
RvZxq bv gybvdv RvZxq Zv wbfi Ki| hw` mwwU eemvq eenvii gvag
gybvdv ARbi Rb q Kiv nq Ze D mw weq nZ jvf g~jab RvZxq Avq
wnme MY nq| cvi hw` Kvb mw cybivq weqi Dk q Kiv nq Ze
D mwK cY`e wnme MY Kiv nq Ges G mw weq nZ cv jvfK
gybvcv RvZxq Avq wnme Mb Kiv nq|
3. Avqi Drm : hLb Kvb cvw Avqi Drmi mgvwRwbZ KviY wZc~iY wnme
cvIqv hvq Ze GK g~jab RvZxq cvw ej| AbwZK Avqi Kvb Drm nZ Avqi
cwieZ ev AwZ mevi cwZ Kvb cvw NU ZvK gybvdv RvZxq cvw
ej| hgb- Kvb ewi PvKwi nvivbvi Rb wbqvMKZv wbKU nZ cv
wZc~iY g~jab RvZxq Avq wK KgPvixi AZxZ mevi Rb wbqvM KZv
KZK c` eZb, AvbyZwlK BZvw` Kgxi Rb gybvdv RvZxq Avq|
4. mgcYi cKwZ: Pzwi gvag Kvb mgcb ev ZvMi wewbgq h cvw
NU Zv g~jab RvZxq cvw| KviY G gyjaYx mwi AwaKvi ev ^Z ZvM
Kiv nq| Abw`K ^Z ZvM bv Ki eenvi KiZ w`j ZLb h A_ cvw NU Zv
gybvdv RvZxq cvw| hgb` Kvb cyK jLK cyKi KwcivBU wew Ki w`q
GKKvjxb h A_ cvb Zv g~jab RvZxq cvw| wK wZwb hw` KwcivBU wew
bv Ki mvgwqKfve eenvi KiZ w`q _vKb m cv A_ gybvdv RvZxq
cvw|
5. exgv cvw : exgv cwZvb nZ vqx mw weqi Rb cv wZc~iY
g~jab RvZxq Avq Ges PjwZ mw weqi bR cv wZc~iY gybvdv LvZ
Avq|
6. UvKvi Aeg~jvqb ev e`wkK wewbgq nvi cwieZY : e`wkK evwYR
UvKv Ag~jvqb ev wewbgq nvii cwieZbi dj DzZ jvf gybvdv RvZxq Avq
1. Ki`vZvi wPiZi evsjv`k ZvM: AvqKi AvBbi 31(2)(L) avivq ejv nqQ h,
WcywU Kwgkbvii wbKU hw` cZxqgvb nq h, Kvb ew PjwZ Avw_K eQi kl
nIqvi ciciB evsjv`k ZvM KieGes Zv evsjv`k wdi Avmvi Kvb BQ bB, Znvj
D Avw_K eQiB Zv Ki wbaviY Ki nq| A_vr h eQiB Avq AwRZ nq m
eQiB Ki wbaviY ne|
2. Kvievi ev ckv e nj: AvqKi AvBbi 91(2)(L) avivq ejv nqQ h, hw` Kvb
Kvievi ev ckv Kvb GKwU Avw_K eQi e Ki `qv nq Ze weMZ Avq eQi nZ
PjwZ Avw_K eQi eemvq ei w`b ch mgqKvji Avqi Rb H eQiB Ki`vZvi
Ki wbaviY Kiv nq _vK| A_vr AvqelB Kiel|
3. Awbevmx Ki`vZvi mvgwqK RvnvR eemv cwiPvjbv nZ Avqi :
Awbevmx Kvb Ki`vZv hw` evsjv`k RvnvR eemvqi mv_ RwoZ _vK Ges
Avqel kl nIqvi AvMB hw` wZwb `k ZvM Kib Ze `kZvMKvjB Ki avh Kiv
nq|
A_ AvBb 1193 Gi gvag AvqKi Aav`ki 184 (we) bZzb aviv mshvRbc~eK
Ki`vZvi bR RvZxqfve kbvKiY b^i ceZb Kiv nq Ges Zv 1jv RyjvB, 1994 nZ
KvhKwi nq| GB kbvKiY b^iK msc * b^i ev * ej| 1jv RyjvB, 1994 mvji
c~e cPwjZ c_v Abyhvqx Ki`vZvK mswk Ki Awdm nZ wR.AvB,Avi * b^i
cv`b Kiv nZv| GB b^i Ki`vZvi RvZxqwfwK Kvb kbvKiY b^i bq| Ki`vZvK
RvZxqwfwK Kvb * `qv Ges Ki ckvmbi `Zv I KvhKvwiZv ewi Dk GB
aibi * b^i c`vbi weavb ceZb Kiv nq|
Brief Questions
1. dvBwjs _vkv ejZ wK eySvq?
Di: h cwZZ Kvb Ki`vZvi gvU Avq nZ 6 Zdwmji cvU-we Z ewYZ
wewbqvM fvZvw` Ges AKihvM Avq mivmwi ev` w`j h Avq cvIqv hvq Zvi Ici
wbw` nvi Ki c`vb Kiv nj ZvK dvBwjs _kv cwZZ Ki c`vb ejv nq|
2. MZvbyMvwZK AevnwZ mxgv ejZ wK eySvq?
Di: h cwZZ Ki`vZvi (KvvwYxi Ges Awbevmx eZxZ) Avq Kigy mxgv
AwZgq Kij gvU Avq nZ Kigy mxgv ev` w`q Aewk Avqi Ici wbw` nvi Ki
wbaviY Ki Zv _K 6 Zdwmji cvU-weZ DjwLZ wewbqvM fvZvi Ici 44(3)
aviv Abyhvqx 15% nvi Ki iqvZ `qv nq m cwZK MZvb~MvwZK AevnwZ
mxgv cwZ ejv nq|
3. AvqKi AvBbi Drmjv wK wK?
Di: AvqKi AvBbi Drmjv njv : (1) AvqKi Aav`ki 1984; (2) AvqKi ij 1984;
(3) A_ AvBb; (4) RvZxq ivR^ evW Gm.Avi.I, cvcb I mvKyjvi; (5) AvqKi
msv gvgjvi ivq|
4. gyjabx RvZxq Avq wKb=?
Di: gyjabx mw nvii gag h A_ cvw NU ZvK g~jabx Avq ej|
myZivs gyjabx Avq wK Zv ejZ nj AvM g~jabx mw mK aviYv
_vKv DwPZ|
5. gybvdv RvZxq Avq wK?
Di: eemvqi PjwZ mw weqi gvag h Avq ev cvw nq ZvK gybvdv
RvZxq Avq ej| eemvqi vqx mw eenvii gvag h Drcv`b, Avq ev jvf nq
ZvK gybvdv RvZxq Avq ej| ZvQvov Kvb vqx Drm nZ wbqwgZfve cv
A_, jfvsk, my` BZvw`I gybvdv RvZxq Avq wnme MY|
6. Avqel wK?
Di: AvqKi AvBb Abyhvqx GKwU wbw` eQii Avqi Ici wVK Zvi cieZx eQi
AvqKi avh Kiv nq& h eQii Avqi Ici AvqKi avh Kiv nq ZvK Avqelev
wnmveel ej|
7. Ki wbaviYx el ev Kiel wK?
Di: h Avw_K eQi Ki avh Kiv nq mB eQiK Ki wbaviYx el ej| GwU
AvqKi eQi I Kiel bvgI cwiwPZ| Ki wbaviYx el Avq eQii Ici wfw Ki
wbiwcZ nq _vK| Avqeli wVK cii Avw_K ermiK Ki wbaviYx el ej|
8. Ki`vZvi kbvKiY b^i wK?
Di: A_ AvBb 1993 Gi gvag AvqKi Aav`ki 184(we) bZzb aviv
mshvRbc~eK Ki`vZvi Rb RvZxqfve kbvKiY b^i ceZb Kiv nq Ges Zv 1
jv RyjvB, 1994 nZ KvhKwi nq| GB kbvKiY b^iK msc b^i ev ej|
9. h_vmgq Ki`vZv * mvwUwdKU `vwLj bv Kivi djvdj wK?
Di: Kvb Ki`vZv * mvwUwdKU c`vb e_ nj Rwigvbvi nvi ne GKKvjxb
500 UvKv Ges AevnZ Ljvci R cwZgvm ev Zvi fMvski Rb 250 UvKv|
10. B-wUb wK?
Di: RvZxq ivR^ evW 1 RyjvB 2013 nZ cyivbv 10 (`k) wWwRUi
wUAvBGbi cwieZ bZzb 12 (evi) wWwRUi wUAvBGb ceZb KiQ| be
cewZZ cwZ Z BUvibU gvag cyivbv Ki`vZvMY Ges bZzb Ki`vZvMY Gi
gvag 12 (evi) wWwRU&i wUAvBGb MnY KiZ cvieb|
(8)
gvU Avq wbYq
Computation of Total Income
Board and Short Questions
1. Ki`vZvi msv (Defintion of Assessee)
mvaviYfve ejZ Mj Kvbic cZ myweavi cZvkv bv Ki evaZvg~jKfve
miKviK whwb Ki c`vb Kib ZvKB Ki`vZv ejv nq| 1984 mvji AvBbMZ Aav`ki
2(7) avivi ejv nqQ h, Ki`vZv njv Ggb GKRb ew GB Aav`ki AvIZvq Ki ev Ab
Kvb A_vw` c`vb KiZ eva _vKb| ; GLvb Ab Kvb Z_vw` ejZ Rwigvbv, my`
ev Ab Kvb A_ hv AvqKi KZcK c`vb KiZ eva _vK|
AvqKi AvBbi 2(7) aviv gvZveK wbv eweMK Ki`vZv wnme MY Kiv
nqQ:
(G) h ew wi KihvM Avq wbaviYi Rb A_ev Ab Kviv Avq hv Zvi nvZ
wbavibhvM ev ZvK c`q A_ev Zvi Abyic Kvb ew Ki cZcb mK GB
Aav`ki AvIZvq cwZweavbw`i eev MnxZ nqQ Ggb cwZwU ew|
(we) GB Aav`ki 75, 89, ev 91 avivi weavb gZ wiUvb Rgv w`Z eva Ggb
cwZwU ew|
(wm) cZK ew whwb ^Qvq Ki w`Z BQzK Ges GB Aav`ki AvIZvq ^qs
Avqi wiUvb Rgv w`qQb Ggb|
(wW) h ew AvqKi Aav`ki weavbi AvIqZvq Ki cwikva e_ nqQ ev Ljvwc
Ki`vZv|
Dciv AvjvPbvi Dcmsnvi GKwU ivqi gvag `qv hZ cvi|
kvn gvngy` ebvg Kwgkbvi Ae BbKvg Uv gvKvgvi ivq ejv nqQ, h ew AvqKi
AvBbi AvIZvq Ki ev Ab Kvb A_ cwikva eva A_ev GZ`msv welq m ewi
wei AvqKi Aav`ki Aaxb Kvb eev bqv nqQ ev eev bqv hZ cvi
ZvK Ki`vZv ej|
Ki`v
ewi
AvevwmK ghv`vi
Askx`
vix
dvg
GKK
ew
ew
msN
wn`y
Awef
cwievi
vbxq
KZc
Kvvw
b
cwZwU
Kwg
AvBb mfv
AvevwmK
Abvevw
mK
(K) ewi wfwZ : 1984 mvji AvqKi Aav`ki 2(7) avivq ejv nqQ h, Ki`vZv njv
Ggb GKRb ew whwb GB Aav`ki AvIZvq Ki ev Ab Kvb A_vw` c`vb KiZ eva
_vKb| D avivq ew ejZ wK evSvbv nqQ Zv 2(46) avivq ejv nqQ| GLvb ew
ejZ wbRi Ae&lvK evSvbv nqQ|
1.
2.
3.
4.
GKK ew : GLvb GKK ew ejZ Ggb Kvb jvK ev msvK eySve whwb AvqKi
c`vbi Dk Avq ARbKvix neb| A_vr Avq ev DcvRbwenxb jvKK GLvb
ew ejv hve bv| myZivs h me jvK ckv, ew, eemvq ev Ab Kvb vb nZ
Avq DcvRb Kib wZwbB GKK ew
Ask`vix dvg : evsjv`k cPwjZ 1932 mvji Askx`vix AvBb ejv nqQ, mKvii
viv ev mKji c GKRbi viv cwiPvwjZ eemvqi gybvdv wbR`i ga eUb
wbwg Pzwe eweMi mKK Askx`vwi Kvevi ej| AvqK AvBbi 2(32) Ges
2(44) `vivq ejv n qQ, dvg ejZ mB A_ eeZ ne Askv`vix AvBb 1932 Gi 9bs
avivq hv wb`k Kiv nqQ|
ew msN : `yB ev ZZvwaK ew mwgwZe nq wKsev mwgwZ Qov wgwjZ nq
hLb gybvdv ARbi Dk Kvb msN ev mwgwZ Mo Zvj ZLb ZvK ew msN
ej|A_vr GUv KqK ewi mwwjZ ic| mgevq mwgwZ, Kve, ewYK msN G aibi
ew msNi D`vniY|
wn`y Awef cwievi : GKB eski mKj m`m`i mg^q h_ wn`y cwievi hv
wn`y AvBb Abyhvqx cwiPvwjZ G aibi Awef wn`y cwievi DivwaKvi m~ cv
cwZ mw, cvwievwiK Avq, Znwej BZw` m`m`i Rb GKwU mvaviY ^_
GKvDUvU dvg) (7) wg emy wgmm emy Ges Zv`i mvb mif emy mg^qi
MwVZ h_ cwievi|
Avq
(2) Kiavh
Avq
1.
2.
(K) Ki
AevnwZcv
(L)
AvqKigy Avq
(M)
wewbqvM
(N)
fvZvKi c`q
Avq
L.
Kigy Avq : h mKj Avq Kvb Ki`vZvi KihvM mxgv I Kii nvi wbaviYi
Dk gvU Avqi Afy Kiv nq| wK ci Mo nvi Ki invB `qv nq m mKj
AvqK Kigy Avq ej| hgb: Askx`vwi Kvievii Avqi Ici Mo nvi Ki invB cvIqv
hv| hw` dvg D Avqi Ici GKevi Ki w`q _vK|
M.
iqvZhvM Avq ev wewbqvM fvZv : h Avq Ki`vZvi Avq KihvM mxgv
wbYq I Kii nvi wbaviYi Dk gvU Avqi Afy nh wK cieZxZ
D Avqi Ici GKwU wbw` nvi Ki invB `qv nq m AvqK wewbqvMfvZv
ev iqvZhvM Avq ej| G Gi mevQ cwigvY njv gvU Avq nZ
Abygvw`Z cwfWU dv wbqvMKZvi `vb eZxZ gvU Avqi 30% ev
1,50,00,000 UvKv hwU QvU ZvB wewbqvM fvZv wnme MY ne| G
wewbqvM KijB Kejgv G iqvZ cvIqv hve|
N.
Ki c`q Avq : h Avqi Ici Ki`vZvK cKZc Ki w`Z nq ZvK Ki c`q
Avq ej| Abfve ejv hvq, KihvM Avq nZ Kigy Avq ev` w`j hv _vK
ZvKB Ki c`q Avq ei| Aek G Avjv`vfve Ki c`q Avq ei Kivi
cqvRb nq bv| gvU Avqi Ici wewfb nvi Ki ei Ki D Ki _K Mo nvi Ki
iqvZhvM Avqi Ici 15% nvi Ki ev` w`q h Ki ei Kiv nq ZvB c`q Ki|
Dciv AvjvPbvq Avqi h kbx wefvM `Lvbv nqQ Zv gvU Avq, Kii nvi,Ki wbaviY
BZvw`i Rb
AZ ie enb Ki|
2.
Ki c`q Avq: Ki c`q Avq: h Avqi Ici Kv`vZvK cKZc Ki w`Z nq ZvK
Ki c`q Avq ej| Abfve ejv hvq, KihvM Avq nZ Kigy Avq ev` w`j hv _vK
ZvKB Ki c`q Avq ej| Aek G Avjv`vfve Ki c`q Avq ei Kivi cqvRb nq
bv| gvU Avqi Ici wewfb nvi Ki ei Ki Zv _K Mo nvi Ki GeO iqvZx Avqi Ici
15% nvi Ki ev` w`q h Ki ei Kiv nq ZvB c`q Ki|
2.
3.
4.
5.
2.
14. AKiavh Avq I Kigy Avqi cv_K (Distincation Between non Assessable
income and Tax Free income)
AKiavh Avq : h mKj Avq Ki`vZvi gvU Avq wbY Kivi mgq Afy nq bv ZvK
AKiavh Avq ej| hgb: A_ AvBb 2015 Abymvi Kvvwbi jfvsk 25,000 UvKv ch
AKiavh| Kigy Avq: h mKj Avq Ki`vZvi gvU Avq wbYq I Kii nvi wbYqi mgq
Afy nq wK cieZxZ Mo nvi Ki invB cvIqv hvq ZvK Kigy Avq ej| hgb
Askx`vwi Kvievii Ki c` Avq|
hw`I Dfq cKvi AvqB Povfve Ki`vqK nvm Ki Z_vwcI Zv`i ga ekwKQz cv_K
cwijwZ nq| wb Dfq cKvi Avqi cv_K `Lvbv njv:
cv_Ki welq
AKiavh Avq
Kigy Avq
1.
gvU
Avqi Bnv
gvU
Avqi Bnv
gvU
Avqi
Afy
Afy nq bv
Afz nq|
2. Kinvi
GB Avq Kinvi ew Ki GB Avq Kinvi ew
bv
Ki|
3. Ki`vq
GB Avq Ki`vh ew Ki GB Avq Ki`vq ew
bv|
Ki|
4. KihvM mxgv Bnv Ki`vZv`i AbyKj
Bnv Ki`vZvi b~bZg
AwZg
b~bZg KihvM mxgv KihvM mxgv AwZg
AxZg
bv
KiZ Ges Ki fvi ew KiZ
mvnvh Ki|
mvnvh Ki|
5. ev` `qvi mgq
gvU Avq wbYq Kivi Bnv gvU Avq ev` `qv
c~eB Bnv ev` `qv nq bv, Ze Gi Ici Mo
nq|
nvi Ki iqvZ nq|
6. AvBbi aviv
Bnv AvqKi Aav`ki Bnv AvqKi Aav`ki
6 Zdwmji K Ask 44(2)
avivi
weavb
Ges A Aav`ki 19 &Abyhvqx 6 Zdwmji
Ges wewfb mgq cvU we-Z ewYZ
RvwiKZ Gm.Avi I K cviv 15 Ges 16 Z GB
ewYZ AvQ|
Avq mK NvlYv
`qv nqQ|
15. AKiavh Avq I iqvZhvM Avqi cv_K (Distincation Between NonAssessable income and Tax Free income)
AKiavh Avq: h mKj Avq Ki`vZvi gvU Avq wbYq Kivi mgq Afy nq bv ZvK
AKiavh Avq ej|
iqvZhvM Avq: h mKj Avi Ki`vZvi gvU Avqi Afy wK Ki`vq wbYq Kivi mgq
D Avqi Ici wbw` nvi Ki iqvZ cvIqv hvq| Dfq cKvi Avqi cv_K wb `Lvbv
njv:
cv_Ki welq
1. ewk
2. Kinvi I Ki`vq
3. cfve
4. AvBbi aviv
5. AvIZv
AKiavh Avq
Bnv myY Kigy
Ges gvU Avqi AvIZv
ewnf~Z|
GB Avq gvU Avqi
Afy bq ej Kinvi I
Ki`vq ew Ki bv|
Bnv
gvU
Avqi
Afy bq ej gvU
Avh I Ki wbYq Kvb
cfve dj bv|
Bnv AvqKi Aa`ki
44(1) avivbyhvqx 6bs
Zdwmji
K
Ask
ewYZ|
G Avqi AvIZvI cwiwa
evcK|
iqvZhvM Avq
BnvI Kigy wK gvU
Avqi Afy nq|
GB Avq gvU Avqi
Afy nq ej Kinvi I
Ki`vi ew Ki|
Bnv
gvU
Avqi
Afz ej gvU Avh I
Ki
wbYq
cfve
wevi Ki|
Bnv AvqKi Aav`ki
44(2) avivbyhvqx 6bs
Zdwmji
L
Ask
ewYZ
Gic Avqi AvIZv I
cwiwa mxwgZ|
Kigy Avq Ki`vZvi gvU Avqi Afy nIqvi di gvU Avq ewk nq, hvi cfve Kii
nviI ewk nq| Avevi Mo nvi Ki invB cvIqvi dj gvU c`q Ki Kg nq| hgbAskx`vwi Kivevii Ki c` Avqi Dci wbfikxj Mo nvi Ki invB/Qvo cq _vK|
M. iqvZhvM Avqi cfve: iqvZhvM Avq Avmj Avq bq eis GwU Avhi
GKwU Aski wewbqvM| ZvB GK wewbqvM fvZvI ejv nq| G wewbqvM fvZv
mevP gvU Avqi Dci 30% ev 1,50,00,000 UvKvi QvUwUi Dci 15% nvi Ki
iqvZ cvIqv hvq| dj Ki`vZvi Ki fvi wKQzUv jvNe nq|
N. Ki c`q Avqi cfve: GB Avqi IciB cKZc Ki`vZvK Ki c`vb KiZ nq|
myZivs G Avq gvbB Ki`vZvi Kifvi Nvo Pvc| A_vr gvU Ki nZ nvi Ki Ges Ki
iqvZ ev` `qvi ci h UvKv _K ZvB Ki`vZvi Kifvi|
4. Kwl LvZ Avq : mvaviYZ fwgZ Pvlvev`i gvag AwRZ AvqK Kwl Avq ej
AvqKi Aav`ki 2(1) aviv Abymvi Kwl &Avq ejZ evsjv`k AewZ Ges K
wlKvh eeZ Kvb fwg nZ wbvfve cv AvqK eySvq:
(K) Pvlvev` Ki;
(L) Drcvw`Z dmji ^vfvweK cwqvRvZKiYi gvag;
(M) Drcvw`Z dmj wew Ki;
(N) Kwl fwg ZZxq Kvb ewK eenvii AwaKvi `qvi Rb Avq;
(O) fwg ev fwgi mwbKU AewZ Kwl Kvhi Rb eeZ Kvb Mn nZ Avq;
5.
Kvievi ev ckv nZ Avq (aviv 28): Avq eQi Kvb Kvievi ev ckv nZ eemv ev
ckvMZ Kvh mv`bi gvag AwRZ AvqB Kvevi ev ckv nZ Avq| Kvievi ev
eemvi ejZ cYi Drcv`b, Avg`vwb, ivwb Ges q weqRwbZ KvRK eySvq| ckv
ejZ ewMZ Kvb hvMZv ev bK KvR jvwMq Avq cPvK eySvq| hgbWvvi wPwKrmv Kiv, AwfbiZv Awfbq Kiv BZw`| GQvov 2(49) avivq ewKI ckvi
Afy Kiv nqQ|
6.
g~jabx jvf (*): AvqKi Aavv`ki 2(15) avivq DjwLZ h Kvb g~jabx mw
weq Ki qg~j AwZwi h A_ AwRZ nq ZvK g~jabx jvf ej| g~jaYx jvf
Ki`vZvi wbKU KiavhvchvMx Avq|
7.
Abvb Drm nZ Avq: h mKj Avq Dciv 6 wU LvZi AvIZvq Avm bv Ges AvqiK
wewagvjvi wewa 28 viv wbavwiZ Ges AvqKi wiUvbi mv`v digi DjwLZ
cieZx wZbwU LvZi ewnf~Z h mKj AvqK Abvb Drm LvZ Avq ejv nq|
D`vniY ^ic jfvsk I evsK AvgvbZ my` iqvjwU, jvUwii cyivi BZvw`|
8.
dvgi Avqi Ask: ew Ki`vZv Kvb dvgi Askx`vi nj D dvgi Avq GB
wkivbvgi c_Kfve Avq wnme `LvZ ne| AvqKi Aav`ki 20 avivq DjwLZ
LvZi g` GB LvZi DjL bBv, wK AvqKi wewa 24 viv wbawiZ AvqKi
wiUvb dig G LvZi DjL AvQ|
9.
^vgx/x ev Acv eq mvbi Avvq: AvqKi Aav`ki 43(4) I 43(5) aviv
Abymvi ew Ki`vZvi ^vgvx /x wKsev bvevjK mvb A_vev ZZxq ew
Avq D Ki`vZvi Avqi mv_ Afy ne| GwU AvqKi wiUvb Avjv`v KvZ wnme
`Lvbv nq hv 20 aviv DjwLZ 7 wU LvZi ga DjL bB| hw` ^vgx ev x c_K
c_K Ki`vZv nq _vK Zvni ^vgvx/xi Avq GLvb Afy ne bv|
10. e`wkK Avq : evwm`v Ki`Zvi we`k _K cv Avq Kiwewa 24 Abyhvqx
wbavwiZ AvqKi wiUvb dig gvZveK e`wkK Avq wkivbvg `Lvbv nq| 1984
mvji AvqKi Aav`ki 20aviv Abyhvqx h 7 wU LvZi DjL Kiv nqQ Zvi ga
e`wkK Avq Afy bB|
Brief Questions
1.
2.
3.
4.
5.
6.
7.
10.
11.
12.
13.
msN ej| A_vr GUv KqK ewi mwwjZ ic| mgevq mwgwZ, Kve bvU cwil`
ewYK msN G aibi ew msNi D`vniY|
vbxq KZci msv `vI ?
Di: vbxq KZc ejZ vbxq &Dbqb I ckvmwbK KZcK eySvq| hgb B&Dwbqb cwil`, Rjv cwil`, cimfv wmwU Kcvikb ivRavbx Dbqb KZc|
Gme vbxq ckvmb RbKjvbmg~jK I RbwnZKiY wewfb KvR wbqvwRZ _vK|
AvBbvbyM Kwg ewmv ejZ Kx evSvq?
Di: Gme cwZvb mvavib Ki`vZv wnme weewPZ bq| RvZxq msm` KZK
wekl Kvb AvBb Kwg ew mv wnme cwZwZ ivvq Kcvikb| hgb :
we Avi wU wm; we wU Gg wm BZw` G aibi msvi D`vniY|
Ki`vZvi AvevwmK ghv`v ejZ Kx evSvq?
Di: AvqKi Aav`ki 2(55) aviv I 2(42) aviv gvZveK Ki`vZvK Zvi evmvbMZ
ghv`v Abyhvqx h `yfvM fvM Kiv nqQ ZvKB AvevwmK ghv`v ejv hvq|
G Ki`vZvK evwm`v I Aevwm`vG `yfvM fvM Kiv nqQ|
Avq wK?
Di: Avq ejZ A_ ev A_i gvcKvwVZ cwigvchvM evsjv`k cvc, AwRZev
cv h Kvb wbqwgZ ev AwbqwgZ, AveZK ev AbveZK wbwZ ev AwbwZ
AvKwZ cvwK eySvq|
A-Kiavh wK?
Di: h mKj Avq Ki`vZvi gvU Avqi Af~ nq bv Zv`iK A-Kiavh Avq ej|
Kiavh Avqi msv `vI?
Di: h mKj Avq Ki`vZvi gvU Avqi Af nq Zv`iK Kbavh ej A_vr h mKj
Avq wbq Ki`vZvi gvU Avq wbYxZ nq m mKj AvqK Kiavh Avq ej|
Kigy Avq KvK ej?
Di: h mKj &Avq Kvb Ki`vZv KihvM mxgv I Kii nvi wbaviYj Dk gvU
Avqi Afy Kiv nq wK ci Mo nvi Ki invB `qv nq m mKj AvqK Kigy Avq
ej|