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TAXATION IN BANGLADESH

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|

2. AvqKii cKwZ (Nature of Income Tax)


AvqKi AvBb Abymvi Kvb ew ev cwZvbi Avqi Ici avhKZ KiK AvqKi ej|
AvqKii msv, AvqKi AvBb I wewfb gvgjv chvjvPbv Ki AvqKii h cKwZ cvIqv
hvq Zv wbg eYbv Kiv njv:
1. Avqi Ici Ki (Tax on Income): AvqKi g~jZ Kvb ew ev cwZvb Avqi Ici c` Ki|
ewi Avq b~bZg KihvM mxgv Aw`Kg Kij b~bZg mxgvi AwZwi Avqi Ici
evaZvg~jKfve Ki w`Z nq| DjL
h, Kvvwbi Avqi KihvM Kvb
b~bZg mxgv _vK bv|
2. A_ ` (Moneytary Penalty): Ki`vZv AvqKi KZci wbKU fyj Z_ ev AmZ Z_
cwiekb Kij A_ev Kvb aviv
jNb Kij AvqKi Aav`k Abymvi Ki`vZvi Ici h A_
avh Kiv nq m A_B A_ ` wnme
weewPZ|
3. Rwigvbv (Penalty): AvqKi Aav`ki 164-168 aviv Abymvi kvwgyjK Acivai Rb
Rj c`vbi mv_ RwigvbvI Avivc Kiv nq|
4. my` (Interest): AvqKi Aav`ki 73 aviv Abymvi AwMg c` Kii NvUwZi Ici
evwlK 10% mij nvi avhKZ my` Ges 136 aviv Abymvi `vwei bvwUk
DjwLZ Ki c`vb wej^ Kivi Rb evwlK 15% nvi avhKZ my`|
5. wd (Fee): AvqKi Aav`ig 152 _K 162 aviv gvZveK wewfb chvq Avwcj Kivi
mgq wbavwiZ wd|
6. Abvb PvR (Other Charge): AvqKi Aav`ki weavb Abymvi Ab Kvb c`q
A_| hgb- 57 aviv Abymvi Drmj Ki KZb e_Zvi Rb Drm KwZZ Kii mv_
AwZwi gvwmK 2% UvKv c`vb KiZ nq|

3. AvqKii ewk I bxwZgvjv (Characteristics and Principals of Income Tax)


AvqKi cZ Kii GKwU cK D`vniY Ges miKvii ivR^ msMni GKwU msMni
GKwU iZc~Y Drm| G KviY AvqKii wKQy wekl ewk I bxwZgvjv iqQ hv
wbg AvjvPbv Kiv njv :
1.
cZ Ki: AvqKi GKwU cZ Ki| KviY GwU ew ev cwZvbi Avqi Ici mivmwi
avh Kiv nq| G Kifvi Ab Kviv Ici vbvi Kiv hvq bv|
2.
GKK Ki: AvqKi GKwU GKK Ki; c_K Kii mgw bq|
3.
mvg_i bxwZ: AvqKi mvg_i bxwZ viv cwiPvwjZ A_vr mvg_ Abyhvqx
AvqKi avh Kiv nq|
4.
Kinvi : AvqKii nvi msm`i AvBb viv wbavwiZ nq hv A_ AvBb (*) bvg
cwiwPZ|
5.
evwlK Ki: GwU Kvb ewi evwlK Avqi Ici AvivchvM Ki|
6.
Avqel I Kiel : Avqeli Avqi Ici mvaviYZ cieZx Avw_K eli (A_vr
Kieli) bxwZ I Kinvi Abyhvqx AvKi avh Kiv nq|
7.
gybvdv RvZxq Avq: mvaviYZ gybvdv RvZxq Avqi Ici AvqKi avh Kiv nq|

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|

4. AvqKii iZ (Importance of Income Tax)

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|

5. evsjv`ki Av_-mvgvwRK Dbqb AvqKi AvBbi fwgKv ev iZ


(Role of Incme Tax Act in the Socio ecnomic development of Bangldesh)
h Kvb `ki Av_-mvgvwRK Dbqb AvqKii iZ Acwimxg| G Rb `iKvi myz
RbKjvYgyLx AvqKi AvBb| KviY AvqKi `ki wk, mq I wewbqvM ewZ mnvqZv Ki|
RbKjvYgyLx AvqKi AvBb abx Ges `wi`i eeavb nvm Ki| evsjv`ki cPwjZ AvqKi

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

AvayywbK Ki eev me c_g Ke Ges Kv_vq Pvjy nq?


Di: 1799 mvj eUbi cavbgx Willium Pitt the Younger AvaywbK Ki eevi
ceZb Kib|
AvaywbK Ki eevi RbK K?
Di: dvi mv_ hyi eq wbevni Rb hyivRi cavbgx DBwjqvg wcU w`
BqsMvi c_g AvaywbK AvqKi eev ceZb Kib| G Rb K AvaywbK Ki eevi
RbK (Fathers of Modern Income tax) ejv nq|
AvqKi Aav`k G gvU KZwU aviv, AavI I Zdwmj AvQ?
Di: 1984 mvji AvqKi Gi gvU 187 wU aviv, 23wU Aavq Ges 7wU Zdwmj
Af~ iqQ|
fviZxq Dcgnv`k AvqKi c_v Pvjy nq KZ mvj?
Di: 1860 mvj|
evsjv`k KZ mvj AvqKi Aav`k Rvwi ejv nq?
Di: 1984 mvj|
1984 mvji AvqKi Aav`k KqwU aviv Pvjy Kiv nq?
Di: 187wU|
AvqKi Aav`k 1984 Kvb ZvwiL _K KvhKi nq?
Di : 1984 mvji 1jv RyjvB|
Avq KvK ej?
Di: Avq ejZ A_ ev A_i gvcKvwVZ cwigvchvM evsjv`k cvc, AwRZ
ev cv h Kvb wbqwgZ ev AwbqwgZ, AveZK ev AbveZK, wbwZ ev
AwbwZ AvKwK cvwK eySvq|
1984 mvji AvqKi Aav`ki 20 aviv Abymvi Avqi LvZ KqwU I Kx Kx?
Di: 1984 mvji AvqKi Aav`ki 20 aviv Abymvi AvqK mvZwU LvZ fvM Ki
`Lvbv nqQ| 20 avivq DjwLZ LvZjv wbgic:
(1) eZb LvZ Avq, (2) wmwKDwiwUi; (3) Mn mw LvZ Avq; (4) Kwl LvZ
Avq; (5) Kvievi I ckv LvZ Avq; (6) g~jabx jvf LvZ Avq I (7) Abvb Drm LvZ
Avq|
eZb LvZ Avq ej wK eyS?
Di: Kvb Ki`vZv Zvi wbqvMKZv wbKU nZ kvixwiK I gvbwmK kgi wewbgq
eZb ev gRywimn Abvb h mKj myweav cq _vK, Zv`i mgwB Ki`vZvi eZb
LvZ Avq|
wmwKDwiwU my` LvZ Avq wK?
Di: Kvb Ki`vZv Avq eQI miKvwi wmwKDwiwU A_ev ^vqkvwmZ cwZvb ev
Kvb Kvvwb KZK BmyKZ FYc nZ h my` cvIqv hvq ZvK wmwKDwiwU
my` nZ Avq ejv nq|
Mn mw LvZ Avq ejZ wK eyS?
Di: fvov `qv Mn A_ev MnmsjM fwg nZ bvq I hywmZ Dcvq wbYxZ
Avq Ki`vZvi Mn mw LvZ Avq ej weewPZ|
g~jabx jvf LvZ Avq KvK ej?
Di: AvqKi Aav`ki 2(15) avivq DjwLZ h Kvb g~jabx mw weq Ki
qg~jI AwZwi h A_ AwRZ nq ZvK g~jabx jvf ej|
Ki AeKvk ejZ wK eyS?

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)]
(*)

9. hyM Ki Kwgkbvi/cwi`kb hyM


Ki Kwgkbvi aviv-3(4)]
(*)
10. DcKi Kwgkbvi [aviv2. AvqKi
KZci msw weeiY (Brieg Description of Income Tax
3(5)]
Authorities
(*)
11. mnKvixKZc(Administrative
Ki Kwgkbvi
K. ckvmwbK
Authority): ckvmwbK KZci cavb KvR njv
[aviv-3(7)]
Ki`vZv
kbvKiY, Ki`vq wbaviY I Zv msMn Kiv| wbg wewfb cKvi cvkvmwbK
(*)
KZci
eYbv `qv njv:
Ki Av`vqKvix
1. 12.
RvZxq
ivR^ Awdmvi
evW (National Board of Reveneue): RvZxq ivR^ evW AvqKi
[aviv-3(6)]
msv mevP KZc| miKvi RvZxq ivR^ evW MVi Ki _vK| evW
(*)
m`mMb MYcRvZx evsjv`k miKvi KZK wbhy nb| RvZxq ivR^ evW
13. AwZwi mnKvix Ki

2.

3.

4.

5.

6.

7.

A_ gYvji mivmwi wbqYvaxb _K AvqKi AvBb Abymvi AvqKi welq g~L


ckvmwbK I wePvi wefvMxq KZc wnme `vwqZ cvjb Ki _vK|
cavb Ki Kwgkbvi (National Board of Revenue): A_ AvBb 2011 Gi gvag AvqKi
KZc wnme Px Kwgkbvi Ae Uvm Af Kiv nqQ| aviv 4 Gi Dc aviv 2
mskvabi gvag Pxd Kwgkbvi Ae Uvm wbqvMi gZv RvZxq ivR^
evWi wbKU Acb Kiv nqQ| G RvZxq ivR^ evW cqvRbxq msLK
Pxd Kwgkbvi Ae Uvm wbqvM w`Z cvie|
gnvcwiPvjK, cwi`kb (Ki) (Direction General of inspestion (taxws)) [aviv-3(2)]:
1991 mvji A_ AvBb cwiPvjK cwi`kb (Ki) Gi j gnvcwiPvjK cwie`kb (Ki)
vwcZ nq| RvZxq ivR^ evW AvqKi Aav`ki 4(2) avivi gZvej cqvRbxq
msLK gnvcwiPvjK, cwi`kb (Ki) wbqvM Ki _vKb| gnvcwiPvjK, cwi`kb (Ki)
AvqKi gvgjvmg~n cwi`kb, Ki duvwK A_ev ivR^ nvm mwKZ gvgjvmg~n
Abymvb Ges AvqKi ivR^ Awdmmg~n AwWU BZvw` Kvhvejx mv`b Kib|
Ki Kwgkbvi. en`vKvi Ki c`vbKvix BDwbU (Commissionar of Income Tax Large
tax payers unit) [aviv-3(2we)]: 1999 mvji A_ AvBb AvqKi Aa`ki 3 avivq
2(we) Dcaviv mshvRb Ki G c`wU mw Kiv nq| wZwb RvZxq ivR^ evW
KZK wbhy nb| RvZxq ivR^ evWi wbqYvaxb _K Kvh mv`b Kib|
wZwb ^ ^ GjvKv ev hic ew ev ew kYx ev hic Avq ev h kYxi Avqi
Ici Zvi `vwqZ evW Acb Ki wZwb Zv cvjb Kib|
gnvcwiPvjK, cwkY (Director General Training) [aviv-3(2wm): 2003 mvji
A_ AvBb AvqKi Aav`ki 3 avivq 2(wm) Dcaviv mwbewkZ Ki G c`wU
mw Kiv nqQ| RvZxq ivR^ evW miKvii AbygwZ mvc gnvcwiPvjK,
cwkYK wbqvM `vb Kib| gnvcwiPvjK, cwkY Gi KvR njv AvqKi wefvM
wbqM cv mKj kYxi KgKZv I KgPvixK cwkYi eev Kiv|
gnvcwiPvjK, K`xq Mvq`v mj (Director General Central Intelligence Cell)
[aviv-3(2wW)]: 2004 mvji A_ AvBb AvqKi Aav`ki 3 avivq 2(wW) Dcaviv
mwbewkZ Ki gnvcwiPvjK, K`xq Mvq`v mj c`wU mw Kiv nqQ| D
Dcaviv Abyhvqx RvZxq ivR^ evW gnvcwiPvjK, K`xq Mvq`v mjK
wbqvM c`vb Ki _vK| Zviv RvZxq ivR^ evWi Aaxb Zuv`i Kvhvejx
mv`b Ki _vKb| Zvu`i cavb KvR njv AvqKi Aav`ki 113 aivi gvZveK
Z_ AwahvPb, 16 aviv gvZveK Z` Kiv, wnmev I cgvY Abymvb I R Kiv Ges
117 aiv gvZveK Zjvwk I AvUK msv AvBb cqvM Kiv|
Ki Kwgkbvi (Commissionar oif taxes): Ki Kwgkbvi RvZxq ivR^ evW KZK
wbhy nb Ges RvZxq ivR^ evWi mivmwi wbqbvaxb _K Kvh mv`b

Kib| RvZxq ivR^ evW BQvbyhvqx cqvRbxq msLK Ki Kwgkbvi wbqvM


KiZ cvi| Zvuiv wbw` Kvb AvqKi GjvKvi (*) wefvMxq cavb wnme Kvh
cwiPvjbv Kib| wekl Ki AvqKi Aav`ki 5(2) aviv Abymvi Ki Kwgkbvi Zuvi
Aaxb Ki Kwgbvi cwi`kb, hyM Ki Kwgkbvi I DcKi Kwgkbvie`i Kvhvejx
wbqY Ki _vKb|
8. cwi`kb AwZwi Ki Kwgkbvi (Inspeting Additional Commissioner of Taxes) [aviv
-3(3G): 1991 mvji A_ AvBb c~ei m wmwbqi cwi`kb hyM Ki Kwgkbvi
c`wUi j AvqKi KZc, AwZwi Ki Kwgkbvi Gi c`wU cwZvcb Kib|
cwi`&kb AwZwi Ki Kwgkbvi RvZxq ivR^ evW KZK wbqvMcv nb Ges
Zvi gZv I Kvhvejx RvZxq ivR^ evW KZK wb`wkZ nq| wbw` Ki
Aji Ki Kwgkbvii Aaxb _K WcywU Ki Kwgkbvi Ae Uvm I cwi`kb hyM Ki
Kwgkbvii Kvhvejx Zeavb Ges Zv`i GjvKvq Ki duvwK D`NvUb KivB Zvi
cavb KvR|
9. cwi`k hyM Ki Kwgkbvi (Insopecting Joint Commissioner of Taxes) [aviv-3(4)]:
1986 mvji A_ AvBb viv GB c`wU mw Kiv nq| cwi`kb hyM Ki Kwgkbvi
RvZxq ivR^ evW KZK wbhy nq Ki Kwgkbvii mivmwi wbqYvaxb _K
Ki Kwkbvii KZK c` `vwqZ cvjb Ki _vKb| Zvui Aaxb KgKZv`i Kvh
cwi`kb KivB hyM Ki Kwgkbvii cavb KvR| ZvQvov RvZxq ivR^ evW I Ki
Kwgkbvi KZK AwcZ Abvb ckvmwbK `vwqZI wZwb cvjb Ki _vKb|
10. WcywU/DcKi Kwgkbvi (Deputy Commissioner of Taxes) [aviv-3(5)] : 4(1) avivi
weavb gvZveK evsjv`k cvewjK mvwfm Kwgkvbi Abygv`b I mycvwikg
we.wm.Gm. cixvi DxY h mKj ewK RvZxq ivR^ evW mnKvix Ki
Kwgkbvi (ACT) wnme wbqvM `vb Kib ZvivB cieZxZ c`vbwZ cq DcKi
Kwgkbvi wnme wbhy nb| Ki wbavibi wZwb mePq iZc~Y
KZc Ges Zuvi AvIZvfz GjvKvq wZwb memgq gZvi AwaKvix| wZwb
ckvmwbK Kvhvejx QvovI wePvi wefvMxq Kvhvejx mv`b Ki _vKb|
11. Ki Av`vqKvix KgKZv (Tax Recovery Officer) [aviv 3(6)] : A_ AvBb 2011 G
AvqKi KZci wKQz mskvabx Avbv nqQ| mskvabx Abyhvqx GKwU
wbw` Ki Aji Ki Kwgkbvii Dc-Ki Kwgkbvi Gi ga nZ h KvDK Uv wiKfvwi
Awdmvi wnme `vwqZ cvjbi gbvqb w`Z cvieb| Gic gbvbxZ KgKZv
AvqKb Aav`ki 168 I 169 avivq ewYZ Uv wiKfvwi Awdmvi Gi `vwqZ cvjb
KiZ cvie|
12. mnKvix Ki Kwgkbvi (Assistant Commissioner of Taxes) [aviv3(7): AvqKi Aav`ki
4 (2) avivq weavb gvZeK evsjv`k cvevwjK mvwfm Kwgkbi Abygv`b I
mycvwikg we.wm.Gm cixvq DxY ewMYK RvZxq ivR^ evW mnKvix
Ki Kwgkbvi wnme wbhy Kib| Zvuiv mvaviYZ DcKi KwgkbviK Zuvi Kvh
mnvqZv Ki _vKb Ges Zuviv DcKi Kwgkbvii gZv cqvM KiZ cvib| Zuiv
Ki`vZvq eKqv Ki`vq 500 UvKv ch AevnwZ w`Z cvib|
13. AwZwi mnKvix Ki Kwgkbvi (Extra Assistant Commissioner of Taxes) [aviv 3(8)] :
1984 mvji AvqKi AvBbi 4(2) aviv Abyhvqx RvZxq ivR^ evW KZK AwZwi
mnKvix Ki Kwgkbvi wbqvMcv nb| 2(23) aviv Abymvi wZwb Ki Kwgkbvii
Aaxb _K Zvuvi Ici AwcZ `vwqZ cvjb Kib| wZwb DcKi Kwgkbvi I mnKvix
Ki Kwgbvii bvq Ki`vZvi Ki`vq wbYq I Ki Av`vq msv Kvhvjx mv`b Kib|
wZwb Ki`vZvi eKqv Ki`vq 250 [`yBkZ cvk] UvKv ch AevnwZ w`Z cvib|
14. Ki cwi`kK (Inpector of Taxes) [aviv 3(9)]: AvqKi Aav`ki 2(37) aviv Abymvi
DcKi Kwgkbvi KZK Ki cwi`kK wbqvMcv nb| wZwb Ki Kwgkbvi, cwi`kb
hyM Ki Kwgkbvi I DcKi Kwgkbviii mivmwi wbqY _K `vwqZ cvjb Kib| Ki
duvwK, Ki Govbv Ges Kiv`vZ I Zvuv`i Avqi Drm Abymvb KivB G`i cavb
KvR|

L.

wePvi wefvMxq KZc (Jundicial Authority): AvqKi Aav`ki 11 aviv Abyhvqx


wePvi Kvh cwiPvjbvi Rb h KZc MwVZ nq ZvK wePvi wefvMxq KZc ejv
nq| g~jZ ckvmwbK KZci wmvB Amy Ki`vZ`i AwfhvM, cwZfv` I
Avwcj MnY Ges Zvi bvwYi eev Ki bvqmZ mgvavb `qvB GB KZci
cavb KvR|
wePvi wefvMxq Ki KZci msw cwiPq wb c` njv :
1. AvwcjU UvBeybvj (Appellate Tribunal) [aviv (11-15(]: AvqKi Aav`ki 11
_viv Abymvi MYcRvZx evsjv`k miKvii AvBb gvjq KZK AvwcjU
UvBeybvj Gi m`mMb mivmwi wbqvMcv nb| G UvBeybAj GKRb mfvcwZ
Ges cqvRbxq msLK m`m wbqvM `vb Kieb| GUv AvqKi msv wePvi
wefvMxq mevQ KZc| GB KZci wmvB AvqKi msv Pov ivq ej
weewPZ|
2. Ki Kwgkbvi Avwcj (Commissionar of Taxes Appeal) [aviv 3(2G)] : 1990 mvji
A_ AvBb AvqKi msv wePvi Kvh cwiPvjbvi Rb G c`wU mw Kiv nqQ|
AvqKi Aav`ki 3(2G) aviv Abyhvqx RvZxq ivR^ evW (N.B.R) KZK Ki
Kwgkbvi Avwcj wbhy nb| wZwb RvZxq ivR^ evW Kvb cKvi wewa-wbla
Avivc Ki Zuvi wePvi Kvh cvjb Kib| wZwb DcKi Kwgkbvi ev hyMKi Kwgkbvi
KZKm Ki wbaviYi bvwY cwiPvjbv Ki bvq mZ ivq c`vb Kib|
3. AvwcjU hyM Ki Kwgkbvi (Appellate Joint Commissionef Taxes) [aviv 3(4)]:
AvqKi Aav`ki 4(2) aviv Abymvi RvZxq ivR^ evW KZK AvwcjU hyM
Ki KwgkbviMY wbhy nb| Zuviv RvZxq ivR^ evW I Ki Kwgkbvi Avwcj Gi
Aaxb KgKZv wnme mswk Ki Kwgkbvi (Avwcj) Gi RywimwWKkb Gi
gaB Ki Avwcj msv wePvi Kvhvejx mv`b Ki _vKb| wePvi Kvh
mv`b Zuviv ^vaxb gZvgZ cKvk Kib| wbqbvaxY KZcK&L Zuv`i
wePvi Kvh Kvb nvi KiZ cvi bv|

3. RvZxq ivR^ evW MVb I mvsMwVb KvVvgv (Formating

and Organistional Structure of National Board of Revenue)


MYcRvZx evsjv`k miKvi RvZxq ivR^ evW Av`k 1972 (po:No:76of1972) Gi Aaxb
ewYZ gZvej RvZxq ivR^ evW (NBR) MVb Kib| G evW GKRb mfvcwZ I
mevwaK bqRb m`m wbq MwVZ nq| mfvcwZ I m`mMb mivKvi KZK gbvbxZ nq
_vKb Ges A_ gYvjqi mivmwi wbqY _K AvqKi wewa Abyhvqx `vwqZ cvjb Ki
_vKb| RvZxq ivR^ evW njv mevP AvqKi KZc| Gi cavb cuvPwU kvLv
AvQ| hv wbic:
1. cZ Ki kvLv
2. g~j mshvRb Ki kvLv
3. Kvgm kvLv
4. ckvmwbK kvLv
5. MelYv I cwimsLvb kvLv
Ki Av`vq I wbqYi myweav_ evsjv`kK 15wU Ki Aj G wef Kiv nqQ| Ki Ajjv
njv:
1. XvKv Ki Aj 1, 2, 3, 4, 5, 6 , 7, I 8= 8wU
2. PUMvg Ki Aj 1, 2, 3 = 3wU
3. Lyjbv Ki Aj 1, 2 = 2wU
4. ivRkvnx Ki Aj 1,2 =2wU
cZKwU Ki Aji cavb wnme GKRb Ki Kwgkbi wbhy AvQb| cZKwU Ki AjK
KqKwU GjvKv G wef Kiv nqQ; hvi cavb wnme wbhy AvQb GKRb Ki cwi`kb
hyM Ki Kwgkbvi| cwZ GjvKv K Avevi KqKwU mvKj G wef Kiv nqQ| hvi cavb

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 (*)

4. RvZxq ivR^ evWi gvZ I Kvhvejx (Power and Funcatina of National


Board of Revenuue-NBR)
miKvi RvZxq ivR^ evWi Av`k 1972 (PO:No-76 of 1972) Gi Aaxb ewYZ gZvej
RvZxq ivR^ evW (NBR) MVb Ki _vK| Bnv AvqKi mwKZ mevQ KZc|
G evWi m`mMY miKvi KZK wbhy nb Ges A_ gYvjqi mvimwi
wbqYvaxb _K AvqKi Abyhvqx Kvhvejx mv`b Ki _vKb| AvqKi mswk AvBb
cYqb, AvBbi cqvRbxq evL c`vb Ges Aaxb KgKZv I KgPvix`i wbqY
KivB G evWi gyL KvR| wb RvZxq ivR^ evWi gZv I Kvhvejx
wevwiZfve ewYZ njv:
1. KgKZv I KgPvix wbqvM: AvqKi msv ckvmwbK, eevcKxq I wePvi
Kvhvejx myzfve mb Kivi Rb RvZxq ivR^ evW AvqKi Aav`ki 4(2)
aviv Abyhvqx cqvRbxq msLK ckvmwbK I wePvi wefvMxq KgKZv I
KgPvix wbqvM Ki _vK|
2. wb`kbv I civgk: ckvmwbK Kvhvejx myzfve mb Kivi Rb RvZxq
ivR^ evW Zuvi Aaxb KgKZv I KgPvix`i cqvRbxq wb`kbv I

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|

5. gnvcwiPvjK cwi`kb (Ki) Ges Zuvi gZv I Kvhvejx (Power and


Funtions of Director Gneral)
1984 mvji AvqKi Aav`k gnvcwiPvj cwi`kb Ki-Gi Kvb AwZ wQj bv| 1991
mvji A_ AvBb gnvcwiPvjK, cwi`kb Ki c`wU mw Kiv njI D AvBb Gic

KZci Kvhg mK mywbw` Kvb w`b-wb`kbv wQj bv| 1997


mvji A_ AvBb AvqKi Aav`ki 6(1-*) aviv cwZvcb c~eK gnv-cvwiPvjK
cwi`kb (Ki) Gi gZv I Kvhvejx mywbw` Kiv nqQ hv wb eYbv Kiv
njv :
1. cwi`kb: wZwb Zuvi AvIZvaxb AvqKi msv hveZxq Kvhvejx cwi`k KiZ
cvieb| cwi`kb (*) KvhvejxB Zuvi g~L KvR wnme weewPZ nq|
2. Z`: AvqKi msv Kvhejx cwiPvjbvKvj ivR^ msMni Kvb wUwePzwZ ev Awbqg Ges Ki duvwK `qvi ceYZv cwijwZ` nj gnvcwiPvjK
cwi`kb (Ki) ^qs ev Zuvi Aa:b KgKZv`i gvag Z` KiZ welqwU LwZq
`LZ cvib|
3. wbixv Kvh: wZwb AvqKi ivR^ mswk wewfb AvqKi welqi ev AvqKi
Awdmi wbixv Kvh mv`b KiZ cvieb|
4. evwlK wicvU ck: wZwb mswk Avw_K el mgvwi cieZx 31
wWm^i ga wewfb AvqKi Awdmi AvqKi ivR^ welqi Ici KgKv msewjZ
evwlK wicvU RvZxq ivR^ evWi wbKU ck Kieb|
5. evWi Abvb wb`k evevqb: RvZxq ivR^ evW KZK wb`wkZ
ev AwcZ AvqKi mswk Abvb Kvhvejx wZwb mb Kieb|
GQvovI wbwjwLZ KvRmg~n Zvui gZv I Kvhejxi Af:
1. KkjMZ Kvhvejx Z`viwK: AvqKi Kwgkbvii `vwqZ wbqvwRZ
KgKZv`i KkYMZ Kvhvejx Z`viwK Kivi Zvui GKwU AbZg GKwU cavb
KvR|
2. cwi`kb hyM Ki Kwgkbvii Kvhvejx wbqY: wZwb cwi`kb hyM Ki
Kwgkbvii cwi`kb Kvhvejx wbqb Ki _vKb Ges cwi`kb hyM Ki Kwgkbvi
nZ cv cwi`kb bvU cixv Ki _vKb|
3. wicvU I weeiYx cixv: wZwb Zvi wbqqYvaxb KgKZv`i ckKZ Ges
RvZxq ivR^ evW KZK cKvwkZe mKj gvwmK, mvgwXqK I evwlK
wicvU I weeiYvw` cixv Ki _vKb|
4. AvwcjU hyM Ki Kwgkbvii Kvhvejxi cwZ bRi ivLv: wZwb AvwcjU
hyM Ki Kwgkbvii Kvhvejx wewa gvZveK mb nQ wKbv m welq bRi
ivLb| Ze AvwcjU hyM Ki Kwgkbviii Kvhvejx cfvweZ nq Ggb Kvb
civgk/Dc`k wZwb ZuvK w`Z cvib bv|
5. dig Zwi I Qvcvbv: AvqKi mwKZ wewfb cKvi dig, Uv gvbyqi Zwi,
Qvcvbv I cKvk Kiv, Qvcvbv dgi cwieZb Ges cqvRbeva bZzb dig Zwi
Kiv Zuvi GKwU iZcyY KvR|
6. Abygvb: wZwb Ki wefvMi wewfb kvLv I mvKji Kvhvejx gvS gvS
Abymvb Ki _vKb|
7. cigvk `vb: AvqKi msvbZ Kvb AvBbi ck ev ckvmwbK welq wZwb
RvZxq ivR^ evWK cqvRbxq civgk `vb Ki _vKb|
8. wnmevcvw` Dcvcbi wb`k: 116 aviv Abymvi wZwb h Kvb `vqe
ew mK Z` KiZ cvieb Ges h Kvb mve Ki`vZvK wnmvmc I
mswk `wjjc Dcvcb Kivi wb`k w`Z cvieb|
9. gvjvgvj evRqvcKiY: 117 aviv Abymvi wZwb Ljvwc ev Awfhy Ki`vZvi
gvjvgvj Zjvwk I evRqv Kivi Rb DcKi Kwgkbvi (*) ev DaZb c`i Ki
KZcK gZv Acb KiZ cvib|
10. evRqvKZ mw Z`i wb`k: 118 aviv Abymvi Awfhy Ki`vZvi wbKU
_K qKZ ev AvUKZ ev evRqvKZ gvjvgvj Z`i Rb DcKi KwgkbviK
wb`k w`Z cvib|

AZGe `Lv hvQ h, Ki KZci hveZxq Kvhvejx cwi`kb I wbqY Ges Ki


duvwK ev Govbv mswk hveZxq Kvhvejx cwi`kb, AbymvbI Z`viwK KivB
gnvcwiPvjK cwi`kY (*) Gi Kvhvejx Afy|

6. Ki Kwgkvbi gZv I Kvhvejx (Commissionar Of Taxes an his


power of Functins)
Ki Kwgbvi mivmwi RvZxq ivR&^ evWi wbqY _K `vwqZ I KZe cvjb Ki
_vKb| 6(1we) aviv Abymvi RvZxq ivR^ evW KZK wb`wkZ Ki Aji
wefvMxq cavb wnme Ki Kwgkbvi Kvhvfvi cwiPvjbv Kib| AvwjK cavb Ki
KZc wnme Ki KwggbviK wbv gZv Acb Kiv nqQ|
1. ckvmwbK `vwqZfvi: wbw` Ki Aji mKj kYxi KgPvixi ckvmwbK
`vwqZfvie Ki Kwgkbvii Ici b _vK|
2. KgPvix wbqvM: Ki Kwgkbvi RvZxq ivR^ evWi mwZg mswk Ki
Aji Rb cqvRbxq msLK 3q I 4_ kYxi KgPvix wbqvM I Zuv`i
c`vbwZ c`vb KiZ _vKb|
3. `vwqZ eUb: Ki Kwgkbvi Zuvi Aaxb 1g, 2q, 3q 4_ kYxi KgPvix`i ga
Zv`i ^ ^ KviRi `vwqZ eUb Ki _vKb Ges Zv`i Kvhvejx Ici mvewbK
bRi ivLb|
4. Ki wbaviYx GjvKv wiKiY: wZwb Zuvi Aaxb Ki wbaviYx KgKZK ^
^ Ki wbaviYx GjvKv wi Ki w`q _vKb Ges cZK KgKZvi Ki Av`vq
welq Z`viwK Kib|
5. Z` Kiv: AvqKi Aav`ki 116 aviv Abymvi wZwb h Kvb ewi Avq mK
Z` KiZ Ges Avq mwKZ `wjjcvw` Dcvcb Kivi wb`k w`Z cvib|
6. mw vK: AvqKi Aav`ki 117 aivi Abymvi wZwb h Kvb ewi Avq
mK~ Z` KiZ Ges Avq mwKZ `wjjcvw` Dcvcb Kivi wb`k w`Z
cvib|
7. wb`k cybtcixv: AvqKi Aav`ki 121 aviv Abymvi Ki Kwgkbvi Zuvi Aaxb
Ki KZci AvqKi mwKZ Kvb Av`k ev wb`k cybtcixv Ki cqvRbxq
c`c MnY KiZ cvib| DjL. Gic wePvi Kvh RvZxq ivR^ evW Ki
Kwgkbvii ^KxqZvq Kvbic nc KiZ cvi bv|
8. mv MnY: AvqKi Aav`ki 122 avivq AwcZ gZvej wZwb mwVK Z_
D`NvUbi Rb gvgjv PvjvKvjxb mgq Ki`vZvK ^ kixi _vKZ Ges `Iqvwb
Av`vjZi bvq kc_ MnY Kwiq ^v MnY KiZ cvib|
9. ZZ Dcvcb wb`k: 113 aviv Abymvi wZwb cqvRbeva wjwLZ wewi
gvag Ki`vZvK wbwjwLZ Z_vw` Dccbi wb`k w`Z cvib:
K. Askx`vwi cwZvbi Askx`vii bvg wVKvbv I Zv`i Aski weeiYx|
L. wn`y h_ cwievii m`m I cwiPvjKi bvg I wVvKvbv msewjZ weeiYx|
M. Ki`vZvi AwffveK cwZwbwa ev ZeavqK Gi wbKU _K Ki`vZvi bvg I
wVKvbvi weeiYx|
N. Kvb Avq elq Kvb Ki`vZvi KZK gvU 3,000 (wZb nvRvi) UvKvi Da
c` LvRbv, my` ev iqvjwU cvcKi bvg, wVKvbv I cwikvai weeiYx|
O. kqvi `vjvj wbKU _K kqvi weZvi bvg I wVKvbv BZvw`|
10. bZzb mvKj vcb: Ki Av`vqi myweav_ wZwb wb`wkZ Ki Aj bZzb Ki
mvKj vcb KiZ cvib| wewfb mvKji KZeiZ KgPvix`i ga mg^q
Kiv Zuvi GKwU cavb KvR|
11. Ki Aj wbw`KiY: Kvb Ki`vZvi, GKvwaK Ki Aj Avqi Drm _vKj Ki Kwgkbvi
&D Ki`vZvK Ki`vq cwikvai Rb Ki Aj wi Ki w`Z cvib|
12. msz ew Ave`b wb: 6(5) aviv Abymvi cwi`kb hyM Ki Kwgkbvii
Av`k mshy Kvb ewi Ave`bi cw D Av`ki wec ivq w`Z 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|

7. cwi`kb AwZwi Ki Kwgkbvi I cwi`kb hyM Ki Kwgkbvi Ges


Zuv`i gZv I Kvhejx (Inpecting Additional Commissioner & Inspetin joint
Commissioer of Taxes and Their Power and Functions)
cwi`kb AwZwi Ki Kwgbvi I cwi`kb hyM Ki Kwgkbvi DfqB RvZxq ivR^ evW
wbqvMcv nb Ges Ki Kwgkbvbi Aaxb I miKvwi wbqbvvaxb _K AvqKi welqK
Kvhvw` mv`b Ki _vKb| Ki Kwgkbvi Zuv`i gZv I Kgi cwiwa wi Ki w`q
_vKb| 10 aviv Abymvi Ki Kwgkbvi RvZxq ivR^ evW Gi c~e AbygwZ mvc
cwi`kb AwZwi Ki KwgkbviK cwi`kb hyM Ki Kwgkbvii Ki wbaviY mwKZ
wbv gZv cqvM Kivi wb`k w`Z cvib|
1. Zeavb: DcKi Kwgkbvii Kvhvejx Zeavb KivB Zuv`i g~L KvR wnme
weewPZ nq|
2. civgk ev wb`kbv : AvqKi Aav`ki 9 aviv gvZveK DcKi Kwgkbvi Gi
Aaxbi gvgjv PjvKvi Zuviv Dc`k, civgk I gZvgZ BZvw` w`q mvnvh Ki
_vKb|
3. Abymvb/Z`viwK: 10 aviv Abymvi Ki Kwgkbvi RvZxq ivR^ evWi
cyevbygwZg Zuv`i Ici h `vwqZ I gZv Acb Kib Zvi cwZ Kvb
wekl gvgjv ev gvgjvmg~n A_ev Kvb wekl ewe ev eweMi wei
Kgaiv cwiPvjbv mwKZ Abymvb ev Z`viwK KvR Zuviv wbRiv mv`b Ki
_vKb|

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|

8. DcKi Kwgkbvi K? (Who is Deputy Commisioner of taxes)

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|

9. DcKi Kwgkbii gvZ I Kvhejx (Power of Functions Deputy


Commissioner of Taxes)
DcKi Kwgkbvi Zuvi GjvKvq AvBb mZfve GKQ gZvi AwaKvix| cwi`kb hyM Ki
Kwgkvbi mivmwi wbqYvaxb _K ZuvK AvqKi msv mePq iZcyY
Kvhvejx mv`b KiZ nq| wb Zuvi gZv I Kvhvejx msc eYbv Kiv njv :
1. ^fvwfK Kvh mv`b [aviv-6(1)wm]: DciK Kwgkbvi Ki Kwgkbvi KZK
AwcZ I wbavwiZ wekl GjvKv, ew ev eweM gvgjv Ges AvqKi msv
Kvhvejx mv`b Kib|
2. Kvh eUb [aviv 6(4)] : wZwb Aab KgPvix`i `vwqZ eUb I cybteUb KiZ
cvib|
3. bvwUk ev wevcb Rvwi [aviv-77]: AvqKi AvBbi 75 aviv Abymvi cwZ
Avw_K eQii 15 RyjvB Gi ga Kvvwb Ges 30 m^ii ga Abvb
Ki`vZvMY AvqKi wiUvb `vwLj Kieb| wK Kvb Ki`vZv wbw` mgqmxgvi
ga AvqKi wiUvb `vwLj 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|
4. mgq ewaZKiY [aviv-75(3)]: Kvb Kiv`vZv wbw` mgqi ga AvqKi
wiUvb `vwLj KiZ e_ nj DcKi Kwgkbvi bvq I hywmZ gb Kij D Ki`vZvi
AvqKi wiUvb `vwLji mgqmxgv I3 gvm Ges cwi`kb hyM Ki Kwgkbvii
AbygwZg 3 gvmi AwaK mgq ewaZ KiZ cvib|
5. `wjjcvw` Dcvcbi wb`k [aviv-79]: wZwb Ki`vZvK Avqi weeiYxi mc
wnmvei ewn, `wjjc, weeiYc Dcvcb Kivi Rb Ges cqvRb Ki`vZvK
ewMZfve DcwZ nIqvi Rb wb`k w`Z cvib|
6. mw I `vqi weeiYx `vwLj Kviv wb`k [aviv-80]: wZwb Ki`vZvK wbRi
I Zvi Ici wbfikxj eweMi mw `vq I Avq-eqimg~ni Ges nvwiZ
mwmg~ni weeiYx `vwLj Kivi Rb bwUk ev wb`k w`Z cvib|
7. mvgwqK Ki wbaviY [aviv-81]: wZwb Ki`vZvi ckvKZ Avqi weeiYx I `wjic
weePbv Ki A_ev Avqi weeiYx h_vmgqi ck bv Kij c~eeZx eQii Ki
wbaviYi wfwZ mvgwqK Ki wbaviY KiZ cvib|
8. Ki `vq wbaviY [aviv-82]: DcKi Kwgkbvi Ki`vZvi `wjjKZ AvqKi wiUvb I
mswk `wjjc weeUbv Ki m nj wZwb Ki`vZvi gvU Avq I Ki `vq wbaviY
KiZ cvib|
9 miixKiY wfwZ Ki wbaviY [aviv-82(G)]: Kvvwb ewZZ Ab Kvb
Ki`vZvi mwVKfve AvqKi weeiYx I mswk KvMRcvw` `vwLj Kiv nqQ
cZxqgvb nj DcKi Kwgkbvi mijxKiY cwZZ (Simplified Method) Ki wbaviY KiZ
cvib|
DjL, weMZ Avq eQii mv_ mvgm iL Ges Avq b~bZg 10% ew `wLq
`vwLjKZ Return mZI m~Y ej Mb Ki h Ki wbaviY Kiv nq ZvK
mijxKiY/mnRK cwZZ Ki wbaviY (Tax assesment under Simplitied Method) ejv nq|
10. bvwYi ci Ki wbaviY [_viv-83]: Kiv`vZvi `vwLjKZ AvqKi weeiYx wnmevc I
`wjjcvw`Z mg_b AbAb cgvYvw` Dcvcbi Rb bvwUk KiZ cvib Ges
Pov bvwYi ci Ki wbaviY Ki _vKb|
11. mevg wePviwfwK Ki wbaviY [aviv-84]: Kvb Kiv`vZ AvqKi AvBb
Abymvi Avqi weeiYx ev Gi mg_b cqvRbxq wnmve weeiYx I `wjjcvw`

`vwLj KiZ e_ nj DcKi Kwgkbvi mevg wePvi wfwK Ki wbaviY KiZ


cvib|
12. ^qs Ki wbaviY Abygv`b [aviv-83(G)]: Ki`vZv KZK ^qs Ki wbaviY
Kiv nj Zv weePbv mvc Abygv`b KiZ cvib|
13. RiwiwfwZ Ki wbaviY [aviv-91(3)]: DcKi Kwgkbvii wbKU hw`
cZxqgvb nq h, Kvb Ki`vZv kxNB `k ZvM Kieb Zvnj wZwb RiwiwfwZ
D Ki`vq wbaviY Ki Zv cwikvai wb`k w`Z cvib|
14. gZ ewi Ki wbaviY [aviv-92]: Avq el kl ev kl nIqvi c~e hw` Kvb
Ki`vZvi gZz nq Zvnj DcKi Kwgbvi Zrbvr D gZ Ki`vZvi Ki`vq wbYq KiZ
cvib Ges Ki`vq cwikvai Rb gZ Ki`vZvi ea DivwaKvix ev cwZwbwaK
wb`k w`Z cvib|
15. cybtKi wbavij [aviv-93]: GKevi Ki wbaviYi ci * Gi wbKU hw` cZxqgvb
nq h Kvb Ki`vZvi Avq Kg Ki `Lvbv nqQ ev fjekZ Ki Kg avh Kiv nqQ
Zvnj wZwb cybivq D Kiv`vZvi Ki`vq wbaviY KiZ cvib Ges evowZ Ki`vq
cwikvai Rb Ki`vZvK wb`k w`Z cvib|
16. Gwoq hvIqv Avqi Ici Ki wbaviY [aviv-104: Kvb Kiv`vZvi Ki`vq
wbaviYi ci DcKi Kwgkbvii wbKU hw` cZxqgvb nq h Ki`vZv Aevwm`v
Ki`vZv`i mv_ jb`bi gvag Kkj Ki Gwoq wMqQb Zvnj wZwb cybivq
Ki`vZvi gvU Avq Avq I Ki`vq wbaviY KiZ cvib|
17. Ki cwikvai mb` Bmy [aviv-107]: wZwb evsjv`ki bvMwiK nvK vev bv
nvK wPiZi evsjv`k ZvMKvix ev mvgwqKfve evsjv`k ZvMKvix Ki`vZvK Ki
cwikv` mb` I Ki AevnwZ mb` Bmy Kib|
18. Avq msv Z_ `vwe [aviv-1187]: wZwb Kvvwbi kqvinvvi` ZvwjKv
FYc MnxZv`i ZvwjKv I iwRvimg~n msMn I cwi`kb KiZ cvib|
19. Kvvwbi wnmvec cwi`kb [aviv-114]: wZwb Kvvwbi kqvinvvi`i
ZvwjKv FYci MnxZv`i ZvwjKv I iwRvimg~n msMn I cwi`kb KiZ cvib|
20. wekl gZv I cqvM [aviv-116]: wZwb Zvui wb`wkZ h Kvb Ki
KgKZv ew Ki`vZvi Avqi j c~e bvwUk eZxZ DcwZ nq Zvi
wnmvei ewn I `wjjcvw` msMn I Abymvb wekl gZv cqvM KiZ cvib|
21. Z` I AvUK [aviv-117]: DaZb KZci Abygv`b mvc wZwb Ki`vZvi
wnmvei ewn, `wjj cvw` I AcKvwkZ ev Mvcb mwi Abymvb Ges Zv AvUK
KiZ cvib|
22. kc_ MnYc~eK mv MnY [aviv-122]: wZwb `Iqvwb gvgjvi bvq kc_
Kwiq Ki`vZvi mv MnY KiZ cvib|
23. Ljvwd Ki`vZvi Rwigvbv avh [aviv-123 I 124]: wZwb Ljvwc Ki`vZvi Ici
hywmZ weePbvq Rwigvbv avh KiZ cvib|
24. AwMg Ki cwikva e_Zvq Rwigvbv avh [aviv-125]: DcKi Kwgkbvi
hw` `LZ cvb h 64 aviv Abymvi AwM, c` Kiv`vq hw` mwVK ej cZxqgbv
bv nq Zvnj DcKi Kwgkbvi Ki`vZvi Ici Rwigvbv avh KiZ cvib|
25. wb`k Agvb Kivi Rwigvbv avh [aviv-126}: AvqKi Aav`ki 79, 80,
83(1) ev 82(2) aviv gvZvveK Kvb Ki`vZvK wnmvei weeiYx, mswk
`wjjcvw`| mw I `vqi weeiYx Dcvcb Ges ewM` Dcvcb mwKZ
wb`k c`vb Kiv nj Ki`vZv hw` Zv gvb bv Ki Zvnj DcKi Kwgkbvi ZvK
Rwigvbv avh KiZ cvib|
26. Rwigvbv Av`vq [aviv-137]: wZwb 123 I 124 aviv Abymvi Ljvwc Ki`vZv 125
aviv Abymvi AwMg Ki cwikva e_ Ki`vZv Ges 126 aviv Abymvi wb`k
AgvbKvix Ki`vZvi Ici avhKZ Rwigvbv eKqvmn Av`vqi eev KiZ cvib|

27. mvwUwdKU Bmy [aviv-138]: Kvb Ki`vZvi Ki cwikv` e_ nj wZwb D


eKqv Ki Av`vqi Rb Kii cwigvY DjLmn Ki Av`vqKvix AwdmviK
mvwUwdKU Bmy KiZ cvib|
28. Ki`vwe Aejvcb: wZwb Zuvi Ici AwcZ gZv ei Ki`vweP 1,000 (GK nvRvi)
UvKv ch Aejvcb KiZ cvib|
29. AvwcmU hyM Ki Kwgkbvii iqi wei Avwcj: Ki Kwgkbvii AbygwZ
mvc wZwb AvwcjU hyM Ki Kwgkbvii ivqi wei AvwcjU UBeybvj
gvgjv `vqi KiZ cvib|
Dciv AvjvPbv _K eySv hvq h, DcKi Kwgkbvi AvqKi KZci AZ iZc~Y
ew Zuvi mv_ Ki`vZv`i mivmwi mK we`gvb weavq RvZxq ivR^ evW
Dk c~iY wZwb mivmwi Ae`vb ivLZ cvib|

10. Ki Av`vqKvix Awdmvi Ges Zvi gZv I Kvhvejx (Tax


Recovery Officer and hid Power and Functions)
1984 mvji AvqKi Avav`ki 2(64) aviv Abymvi Ki Av`vqKvix Awdmvi D Aav`ki
3 avivq ewYZ AvqKi KZci GKRb| RvZxq ivR^ evW KZK Ki Av`vqKvix
AwdmviMY wbhy nb Ges Kiv Kwgkbvi I cwi`kb hyM Ki Kwgkbvi mivmwi wbqY
_K Zv`i Ici AwcZ `vwqZ I KZe cvjb Kib| 2(23) aviv Abymvi Ki Av`vqKvix
Awdmvi DcKi Kwgkbvi gZv I `vwqZcv nZ cvib| Zuv`i c`ghv`v _KB eySv
hvq h Ki Av`vq KivB Zuv`i cavb KvR| 138 aviv Abymvi DcKi Kwgkbvii wbKU
_K Av`qi Rb Zuviv cqvRbxq eev MnY Ki _vKb| Ki Av`vqi Rb RvZxq
ivR^ evW Zuv`i Ici wekl gZv Acb KiQ|
gZv I Kvhvejx:
Ki Av`vqKvix KZc (TRO) eKqv Ki Av`vqi Rb DcKi Kwgkbvii `vwqZ cv nh
Kiv Av`vq msv h mKj wekl Kvhvejx mv` Kib Zv wb mswKvi
ewYZ njv:
1. eKqv Ki Av`vq: Av`vqKi Aav`ki 139(1) aviv Abymvi eKqv Ki Av`vqi Rb
wZwb wbwjwLZ GK ev GKvwaK cwZ AbymiY KiZ cvib:
(K) Ki`vZvi vei/Avei mw vK Ki;
(L) Ki`vZvi vKKZ vei ev Avei mw weq Ki
(M) Ki`vZvK MdZvi Ki KvMvi AvUK iL|
(N) Ki`vZvi vevi I Avei hveZxq mw Zveavbi Rb ZeavqK wbqvM
Ki|
2. c`q my` ev PvR Av`vq: 139 (2) aviv Abymvi wZwb LjvwU Ki`vZvi wbKU
_K DcKi Kwgkbvi KZK mvwUwdKU DjwLZ eKqv Kiv QvovI eKqv Kii
Ici evwlK 15% my` I eKqv Kiv Av`vqi bR gvgjv PjvKvjxb mgq bvwUkI
MdZvwi civqvbv eve` PvR ev LiPmg~n Av`vq KiZ cvib|
3. mvwUwdKU Bmy: 139(3) aviv Abymvi Ljvwc Ki`vZvi vei I Avei
hveZxq mw vK I weq Ki hw` eKqv Ki m~Y Av`vq Kiv me bv nq
Zvnj Aewk Av`vqi Rb Ab h Ki Aj Kiv`vZvi mw AvQ m Ki Aji Ki
Av`vqKvix Awdmi wbKU Ki Av`vqi mvwUwdKU cvwVq w`Z cvib|
4. Ki`vZvi Avcw MnY evaevaKZv: 141 aviv Abymvi DcKi Kwgkbvi KZK
cwiZ eKqv Ki msv mvwUwdKUi Ici LjvwU Ki`vZvi Avcw MnY
wZwb eva nb|
DcwiD AvjvPbv _K `Lv hvQ, LjvwU K`vZvi wbKU _K mya I LiPmn eKqv Ki
Av`vq KivB Zuvi gyL KvR| Ki Av`vqi Rb Ki Av`vqKvix Awdmvi GKRb iZc~Y
KgKZv wnme weewPZ|

11. mnKvix Ki Kwgkbvi Ges Zuvi gZv I Kvhvejx (Assitance


Commission of Taxes and his Power & Functions)

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|

12. AwZwi mnKvix Ki Kwgkbvi Ges Zvi gZv I Kvhvejx


(Extra Assistant Commissioner of Taxes and his Power & Functions)
AvqKi Aav`ki 2(29) aviv Abymvi AwZwi AwZwi mnKvix Ki Kwgkbvi (*) 3 avivq
DjwLZ AvqKi KZci GKRb | wZwbI 4(2) aviv Abymi RvZxq ivR^ evW
KZK wbhy nb Ges Ki Kwgkbvi I cwi`kb hyM Ki Kwgkbvii wbqYvaxb _K
Zvi Ici AwcZ `vwqZ I KZe cvjb Ki _vKb| 2(23) aviv Abymvi wZwbI DcKi
Kwgkbvii `vwqZ cv nq * Gi bvq Ki msv Kvhvejx mv`b KiZ cvib|
Ki`vZvq Ave`bi cwZ wZwb eKqv Ki`vq 250 (`yBkZ cvk) UvKv ch`
AevnwZ w`Z cvib|

13. Ki cwi`kK Ges Zvi gZv I Kvhvejx (Inspector of Taxes and


his Power & Functions)
AvqKi Aav`ki 2(37) aviv Abymvi Ki cwi`kK 3 aivq ewYZ AvqKi KZcK&li
GKRb| wZwb mvaviYZ DcKi Kwgkbi (*) KZK wbhy nb| wZwb Ki Kwkbvi, cwi`kb
AwZwi hyM Ki Kwgkbvi I DciK Kwgkbvii Aaxb KgKZv| Ze DcKi Kwgkbvii
mivmwi Aaxb KgKZv wnme wZwb wbwjwLZ gZv cqvM I Kvhvejx
mv`b Ki _vKb|
1. bZzb Ki`vZv kbvKiY: wZwb wbR Ki Aji bZzb Ki`vZv kbv Kviv Rb wewfb
GjvKv cwi`kb Kib Ges mve Ki`vvZ`i mK cqRvYxq Z_ msMn
Kib|
2. Ki`vZvi Avq weeiYx cixv: wZwb cyivZm Ki`vZvi Avq weeiYx I wnmvei ewni
mv_ mswk `wjjcvw` cixv Kib|
3. Ki`vZvi Avqi Drm Abymvb: wZwb eZgvb Ki`Zvi bZzb Avqi Drm mg~ni
mwVK Z_ Abymvb Kib|
4. Z_ D`NvUb: wZwb Ki`vZvi Ki duvwK ev Ki Govbv Rb Avq Mvcb Kiv, fzj Z_
cKvk BZw` hveZxq Mvcb msev` I Z_ D`NvUbi Rb me`v mP _vKb Ges
G evci DaZb KZcK me`v AewnZ Kib|
5. eKqv Kiv Av`vq mnvqZv : Ljvwc Ki`vZv mK cqvRbxq Z_vw`
msMn I mieivn Ki wZwb Ki Av`vqKvix KigKZvK eKqv Ki Av`vq cZ I
civfve mnvqZv Ki _vKb|
6. Abvb Kvhvejx : wZwb DcKi Kwgkbvi KZK AwcZ I wb`wkZ wewfb
cKvi ckvwbK I Abvb AvqKi mswk Kvhvejx mv`b Ki _vKb|
AZGe `Lv hvQ h, bZzb bZzb Ki`vZv kbv Kiv Ges bZzb I cyivZ Ki`vZv`i Avqi
Drm mK Z_vbymvb Ki mwVK Z_ D`NvUb I eKqv Ki Av`vq mwKZ
Kvhvejx Ki cwi`kK mv`b KiZ nq|

14. wePvi wefvMxq KZc (Judicial Authority)


AvqKi KZc (ckvmb) Gi wmvi wei wZM c h KZci wbKU
wePvi `vwe Kib ZvK wePvi wefvMxq KZc ejv nq| 1984 mvji AvqKi Aav`k
wePvi wefvMK ckvmwbK KZcK evBi iL GKwU wePvi wefMxq KZc MVb

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`|

15. Ki Kwgkvi (Avwcj) Ges Zuvi gZv I Kvhvejx (Appellate


Xommissioner of Taxs and His Power & Functions)
1990 mvji A_ AvBb AvqKi Aavak 2(19G) aviv mshvRbi gvag Ki Kwgkbvi
Avwcj Gi c`wU cwZvcb Kiv nq| AvqKi Aav`ki 1984 &Gi 3(2G) aviv Abyhvqx
RvZxq ivR^ evW KZK Ki Kwgkbvi (Avwcj) wbhy nb| 4(2) aviv Abyhvqx
RvZxq ivR^ evW cqvRbxq msLK Ki Kwgkbvi (Avwcj )w bqvM Ki _vKb|
wZwb RvZxq ivR^ evWi Aaxb KgKZA wnme evW KZK AwcZ
`vwqZ I KZe cvjb Ki _vKb| Ze wePvi wefvMxq `vwqZ cvjbKvj evW Kvb
cKvi Av`k Dc`k ev wb`k Ki Zuv`i Kvh cfvweZ KiZ cvi bv| A_vr Ki
Kwgkbvi (Avwcj) wePvi wefvMxq `vwqZ cvjbKvj aviv 8 Abymvi m~Y
^vaxfve KvR Ki _vKb|

16. AwcjU AwZwi Ki Kwgkbvi I AvwcjU hyM Ki


Kwgkbvi Ges Zuv`i gZv I Kvhvejx (Appellate Additona
Xommissioner of Taxes and Appellate Joint Commissioner of Taxes and Theif
Powers and Functions)
A_ AvBb 1986 Z AvwcjU hy&M Ki KwgkbviK KvRi iZ I `vwqZ wnme
`yfvM wef Kiv nqQ| hgb (K) wmwbqi AvwcjU hyM Ki Kwgkbvi Ges (L)
AvwcjU hyM Ki Kwgkbvi| A_ AvBb 1991 Z wmwbqi AvwcjU hyM Ki
Kwgkbvii bvgKiY Kiv nq AvwcjU AwZwi Ki Kwgkbvi aviv 3(3G) Abyhvqx
cqvRbxq msLK AvwcjU AwZwi Ki Kwgkbvi Ges 3(4) aviv Abymvi cqvRbxq
msLK AvwcjU hM Ki Kwgbvi wbqvM Ki _vK| Zuviv RvZxq ivR^ evW KZK
AwcZ `vwqZ cvjb Kib| Ze wePvi wefvMxq KvRKg mv`b m~Y
^vaxbfve `vwqZ cvjb Kib| G evW ev ev Ki Kwgkbvi (Avwcj) Kvb cKvi
Av`k, wbl` ev Dc`k w`q Zv`i ^KxqZvK cfvweZ KiZ cvibv|
AvwcjU AwZwi Ki Kwgkbvi I AvwcjU hyM Ki Kwgkbvii Kvhvejxi aib
gvUvgywU GKB iKg| c`i RZv, KvRi iZ I `vwqZ weePbv Ki RvZxq ivR^
evW Dfqi ga Ki Avwci msv wewfb KvRKg eUb Ki _vK| wb G Dfq
KgKZvi gZv I Kvhvejx mK AvjvKcvZ Kiv njv ;
1. wekl GjvKvi Kvh mv`bi RY gZv/`vwqZ cv: aviv-6(1we) Abymvi
Zuviv RvZxq ivR^ evW KZK Kvb GjvKv wekl, ew wekm ev ew
kYx wekl, Kvb Kvh wekl ev Kvvhvejx wekl,Avq wekl ev Avqi kbx
wekli KvRvKg mv`bbi Rb gZv/`vwqZ cv nq Zv mv`b Kib|
2. Avwcj MnY: aviv-153 Abyvmi wZwb * I cwi`kb hyM Ki Kwgkbvi Gi
Aav`ki wei Ki`vZv KZK AvYxZ Avwcj MnY I wbw KiZ cvib|
3. Avwcji mgqKvj ew: aviv 154(3) Abymvi Zuviv Ki`vZv KZK DcvwcZ
hywmZ KviY mvc wbavwiZ mgq AwZevwnZ nIqvi ciI Avwcj MnY KiZ
cvib|
4. bvwUk Rvwi: aviv 155(1) Abymvi Avwcj wbwi Rb Zuviv AvwcjKvix I DcKi
Kwgkbvii ee ewMZfve ev Zuv`i cwZwbwai gvag keY KiZ cvib|
5. ee keY: aviv 155(3) Abymvi Zuviv bvq wePvii ^v_ Ges wePvi
msv RwUjZv wbimbK Avwci bvwY mvgwqKeve wMZ ivLZ cvib|

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|

17. AvwcjU UvBeybvj (Appellate Tribunal)


1984 mvji AvqKi Aav`ki 2(5) aviv Abymvi AvvwcjU UvBeybvj MwVZ nq|
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`mMY wbqvMcv nb| GwU AvqKi msv mevP wePvi wefvMxq KZc|
158 aviv Aaxb gvYvjq AvwcjU hyM/AwZwi Ki Kwgkbvi ev Ki Kwgkbvi Gi ivqi
wei Ki`vZv ev DcKi Kwgkbvi G UvBeybvji wbKU Pzov wePvii cZvkvq
Avwcj Ki _vKb| G UvBeybvj mvaviYZ AvqKi mwKZ mwVK Z_vejx bw_c
BZvw`i Ici wfw Ki Dchy AvBbi aviv I kZvbyhvqx wePvi Kvh mb Kib
Ges Avwc wbcw Kib| AvwcjU UvBeybvji ivq Pov ej weewPZ nq| Ze
AvBbMZ Kvb cki De nj Ki`vvZv ev Ki Kwgkbvii Ave`bi cwZ
AvwcjU UvBeybvj welqwU evLv c`vb Rb DP Av`vjZ ciY Kib|

18. AvwcjU UvBeybvj mvsMVwbK KvVvgv (Orgnizational Structure of


Appellate Tribunal)
AvqKi Aav`ki 11(4) aviv Abyhvqx AvqKi msv Avwcj wbwi Rb miKvi
KZK AvwcjU UvBeybvj MwVZ nq| eZgvb evsjv`k G UvBeybvj 6
(Qq)wU e Avwcj wbwi Kvh mv`b KiQb|
G e mg~ni Rb GKRb mfvcwZ , 5(cuvP) Rb wePvi wefvMxq m`m I 6 Rb wnmve
wefvMxq m`m iqQb| A_vr AvwcjU UvBeybvji gyj m`m msLv 12 Rb|
mfvcwZ wbR e-1. XvKv Gi m`m wnme `vwqZ cvjb Kib|

GQvov `vwiK Kvh mv`bi Rb G UvBeybvji GKRb iwRvi, cZKwU ei


Rb GKRb mnKvix iwRvi I cqvRbxq msLK ZZxq I 4_ kYxi KgPvix iqQ|
GK bRi mvsMVwb KvVvgv:

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

gZv I Kvhevjx D UvBeybvji m`m`i ga nZ GK ev GKvwaK m`mi mg^q


MwVZ e-Gi gvag mvw`Z nq _vK| wb AvwcjU UvBeybvj Gi gZv I
Kvhvejx ewYZ njv:
1. Avwcj Mnb I wbw: aviv-158(1G) Abymvi G UvBeybvj AvwcjU
AwZwiw/hyM Ki Kwgkbvi ev AvwcjU Ki Kwgkbvi KZK c` Ki Av`ki
wei Ki`vZv ev Ki Kwgkbvi KZK Avwcj MnY I wbw KiZ cvi|
2. Avcxji mgqmxgv ew: mvaviYZ AvwcjU AwZwi Ki Kwgkbvi ev Ki Kwgkbvi
Gi Ki Av`ki wei Av`k `vbi cieZx 60 (lvU) w`bi ga AvwcjU
UvBeybvj G Avwci `vqi Kivi wbqg eZgvb iqQ| Ze UvBeybvj hywmZ
gb Kij 158(4) aviv Abymvi wbavwiZ G mgqi ciI Avwcj MnY KiZ cvi|
3. bvwY I ivq c`vb: aviv 159(1) Abymvi UvBeybvj Avwcj wbwi Rb Dfq
cK bvwYi myhvM w`q Dfq ci DcvwcZ Z_ I cgvYi wfwZ ^xq
weePbvq h_vchy ivq c`vb KiZ cvi|
4. kc_ c~eK mv MnY: 122 aviv gZ, `Iqvwb Av`vjZi bvq Dfq ci kc_
MnYi gvag mv wbZ cvi|
5. bw_c Zje I Abymvb: aviv-159(2) Abymvi UBeybvj Avwcj wbwi
c~e Avwcj msv h Kvb weeeiY,bw_c I `wjjc Dfqci wbKU Zje KiZ cvi
Ges wbR ev DcKi KwgkbviK Av`k w`q Avwcj welq Abymvb KiZ cvib|
6. cqvRbwq mg^qi wb`k: aviv-159(3) Abymvi UvBeybvji Awcj ivqi
dvg ev Askx`vwi cwZvb ev ew msNi Ki wbaviYi Kvb cwieZb

mvwaZ nj Zv dvgi Askx`vwi ev ew msNi m`m`i ga AvbycvwZK nvi


mg^qi Rb UvBeybvj DcKi KwgkbviK wb`k w`Z cvi|
7. Av`ki Abywjwc ciY: aviv-159(5) Abymvi vKb Avwcj gvgjv wbwi Rb
AvwcjU UvBeyivji ivqB Pov ej weewPZ nq|
8. Avwcj ivq Pov ej weewPZ: aviv-159(5) Abymvi Kvb Avwcj gvgjv
wbwi Rb AvwcjU UvBeybvji ivqB Pov ej weewPZ Ki _vK|
9. DPZi Av`vjZ idvi: AvqKi AvBb msv Kvb mgmv `Lv w`j AvwcjU
UvBeybvj ^D`vM A_ev Ki`vZv ev DcKi Kwgkbvii Ave`bi cwZ
AvBbi evLvi Rb DPZi Av`vjZ ciY KiZ cvi |
Dci DwjwLZ AvjvPbv _K cZxqgvb nq h, AvwcjU UvBeybvj KiduvwU `Iqvi
Dk Avq Mvcb ev fyj Z_ cwiekbi `vq h Kvb cKvi Ki`vZvK Rwigvbv Avivc
KiZ cvi Avevi DcKi Kwgkbvi KZK avhKZ I AvwcjU AwZwi/hyM Ki Kwgkbvi
KZK wb`wkZ` Ki cwieZb KiZ cvi| A_vr G UvBeybvj AvqKi gvgjv
wbw msv mevP KZc wnme gZvi AwaKvix|

20. AvqKii `Iqvwb Av`vjZ Gi fwgKv (Role of Civil Court regarding


Income Tax)
AvqKii `Iqvwb Av`vjZi DjLhvM Kvb fwgKv bB| AvqKi Aav`ki aviv
182(1) Abymvi Ki wbaviY, Ki evwZj ev cwieZb Kivi Rb `Iqvwb Av`vjZ Kvb
gvgjv `vqi Kiv hve bv| DP Av`vjZ aygv AvqKi AvBbi evLv c`vb KiZ cvi|
wb AvqKii `Iqvwb Av`jZ Z_v DP Av`vjZi fwgKv AvjvPbv Kiv njv:
K. nvBKvU wefvM : AvwcjU UvBeybvj Gi Kvb wmv _K Kvb AvBbMZ
RwUjZv mw nj AvwcjU UvBeybvj ^Qvq ev Ki`vZv ev Ki Kwgkbvi Gi
Ave`bi cwZ D welqwU mK evLv c`vbi Rb nvBKvU wWwfkb
ciY KiZ cvi| AvqKi Aav`ki 161 aviv Abymvi nvBKvU wWwfkb D
idvi cvwi ci AvBbi evLvi Rb bvwYi eev Kib| bvwYi Kgc 7 w`b
c~e D AvBbi c ev wec Ave`bKvixK myfve wjwLZ hyw cgvY
nvBKvU wWwfkb Rgv w`Z nq| nvBKvU D AvBbi evLv c`vb Ki _vK|
DP Av`vjZi wmjgvni I iwRvii ^vimn ivqwU AvwcjU UvBeybvj Gi
wbKU MnY Ki _vK Ges Pov ivqwU mswk cK ciY Ki| DP Av`vjZ
(nvBKvU wWwfkb) cqvRb gb Kij mswk AvBbi evLvi Rb welwU
mywcgKvUi AvwcjU wWwfkb ciY Ki _vK|
L. AvwcjU wefvM : `Iqvwb Av`vjZi g` DP Av`jZ (nvBKvU wWwfkb) hw`
AvwcjU wWwfkb welqwU idvi AvKvi ciY Ki A_ev DP Av`vjZ Zvi ivqi
wei AvwcjU wWwfkbi Avwcj Kivi Rb cZqb Ki Zvnj DP Av`vjZi
evLvq m nZ bv cviv Ki`vZv ev DcKi Kwgkbvii Ave`bi cwZ ev
AvwcjU Ki Kwgkbi ^Qvq AwaK my evLvi Rb mywcg KvUj
AvwcjU wWwfkb Avwcj KiZ cvi| AwcjU wWwfkb c` evLvB Pov ej
weewPZ|
myivs `Lv hvQ h, `Iqvwb Av`vjZ AvqKi msv Kvb gvgjv wePvi KiZ cvi bv|
cqvRb mvc DP Av`vjZi nvBKvU wWwfkb I AvwcjU wWwfkb AvqKi
msv h Kvb AvBbi evLv c`vb Ki _vK Ges D evLAvi wfwZ AvwcjU
UvBeybvj Avwcj wbw Ki| A_vr AvqKii `Iqvwb Av`vjZi cZ Kvb
fwgKv bv _vKjI AvBbi evLv c`vb Ki civvfve Bnv AvqKi msv gvKgvi
Pov wbwZ AvwcjU UvBeybvjK mnvqZv Ki _vK|
1.

Brief Questions

AvqKi KZc Kviv?


Di: 1984 mvji AvqKi Aav`ki 3 aivi weavb gvZveK h mKj miKvwi
KgPvwj AvqKi ms Kvhejx mv`b Kib Zv`iK mwwjZfve AvqKi
KZc ejv nq|

2. ckvmwbK KZc KvK ej?


Di: h KZc AvqKi Aav`ki Aaxb Ki ckvmb cwiPvjbv Kib Zv`iK
ckvmwbK Ki KZc ejv nq|
3. wePvi wefvMxq KZc KvK ej ?
Di: 1984 mvji AvqKi Aav`gi 11 aviv Abymvi h KZ AvqKi msv wePvi
wefvMxq Kvhvejx mv`b Kib ZvK wePvi wefvMxq KZc ejv nq|
4. RvZxq ivR^ evW wK?
Di: AvqKi AvBb Abymvi RvZxq ivR^ evW mevQ AvqKi KZc| RvZxq
ivR^ evW Av`k 1972 (P.O. No76 of 1972) Gi Aaxb ewYZ gZvej mKvi
RZvxq ivR^ evW MVb Ki _vK|
5. RvZxq ivR^ evW Gi kvLv KqwU I wK wK?
Di: RvZxq ivR^ evW Gi cavb cuvPwU kvLv AvQ| hv wbic:
K. cZ Ki kvLv
L. g~j mshvRb Ki kvLv
M. Kvgm kvLv
N. ckvmwbK kvLv
O. MelYv I cwimsLvb kvLv
7. RvZxq ivR^ evW Gi cavb Kvhvjq Kv_vq AewZ?
Di: RvZxq ivR^ evW Gi cavb Kvhvjq XvKvi mb evwMPvq AewZ|
8. RvZxq ivR^ evW Gi AvwjK Kvhvjq KvbwU?
Di: 39 wU
9. RvZxq ivR^ evW Gi cwiPvjbv K` KqwU?
Di: 53 wU
10. evsjv`k Ki Aj KqwU?
Di: evsjv`kK 31 wU Ki Aj G wef Kiv nqQ|
11. cavb Ki Kwgkbvi Gi msv `vI?
Di: AvqKi AvBbi 4(2) avivi weavb gvZveK RvZxq ivR^ evW KZK
wbqvMcv evWi cavb wbevnx wnme `vwqZ cvjbKvix ewK cavb
Ki Kwgkbvi ejv nq|
12. gnvcwiPvjK, cwi`kb (Ki) Gi msv `vI|
Di: RvZxq ivR^ evW AvqKi Aav`ki 4(2) avivi gZvej cqvRbxq msLK
gvncwiPvjK cwi`kb,(Ki) wbqvM Ki _vKb| gnvcwiPvjK, cwi`kb (Ki) AvqKi
gvgjvmg~n cwi`kb, Ki duvwK A_ev ivR^ nvm mwKZ gvgjvmg~n
Abymvb Ges AvqKi ivR^ Awdmmg~n AwWU BZvw` Kvhvejx mv`b Kib|
13. gncwiPvjK, cwkY Gi msv `vI?
Di: AvqKi AvBbi 3 avivq 2(wm) Dcaviv mwbewkZ Ki gnvcwiPvjK, K`xq
Mvq`v mj c`wU mw Kiv nqQ| Zuv`i cavb KvR njv AvqKi Aav`ki
113 aviv gvZveK Z_ AwahvPb, 116 aviv gvZveK Z` Kiv, wnmve I cgvY
Abymvb I R Kiv Ges 117 aviv gvZveK Zjvwk I AvUK msv AvBb cqvM
Kiv|
14. gnvcwiPvjK, K`xq Mvq`v mj Gi msv `vI|
Di: AvqKi Aav`ki 3 avivq 2(wW) Dcaviv mwbewkZ Ki gnvcwiPvjK,
K`xq Mvq`v mj c`wU mw Kiv nqQ| Zuviv cavb KvR niv AvqKi
Aav`ki 113 aviv gvZveK Z_ AwahvPb, 116aviv gvZvK Z` Kiv, wnmve I
cgvY Abymvb I R Kiv Ges 117 aviv gvZveK Zjvwk I AvUK msv AvBb
cqvM Kiv|
15. Ki Kwgkbvi K?

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|

27. AwZwiw mnKvix Ki Kwgkbvi KZK KZUvKv ch Ki AevnwZ w`Z


cvib?
Di: 250 UvKv|
28. AvwcjU UvBe~bvji g~j m`m msLv KZRb?
Di: 12 Rb|
29. AvwcjU UvBeybvji wePvi wefvMxq m`m wK wK hvMZv _vKZ nq?
Di: 11(2) aviv Abymvi wePvi wefvMxq m`m nZ nj ZuvK Rjv RR* wnme
`vwqZ cvjbi AwfZv _vKZ ne A_ev Rjv RRKvU Kg c 10 eQi AvBbRxex
wnme KvR Kivi AwfZv _vKZ ne|
30. GKRb PvUvW GKvDUvUi Ki AvwcjU UvBeybvji m`m nIqvi Rb
Kx AwfZvi cqvRb?
Di: GKRb PvUvW GKvDUvUi Ki AvwcjU UvBeybvji m`m nIqvi Rb
GKRb PvUvW GKvDUvb&c wnme 8 eQii ckvMZ AwfZvi cqvRb nq|
31. GKRb K G gvbRgU GKvDUvU Gi Ki AvwcjU UvBeybvj m`m
nIqvi Rb wK AwfZvi cqvRb nq?
Di: GKRb K G gvbRgU GKvDUvU Gi Ki AvwcjU UvBeybvj m`m
nIqvi Rb K G gvbRgU GKvDUvU wnmve AvU eQii ckvMZ AwfZvi
cqvRb nq|
32. GKRb BbKvg Uv cvKwUkbvii Ki AvwcjU UvBeybvji m`m nIqvi
Rb wK AwfZvi cqvRb nq?
Di: GKRb BbKvg Uv cvKwUkbi Ki AvwcjU UvBeybvji m`m nIqvi Rb
20 eQii ckvMZ AwfZvi cqvRb nq|
33. AvwcjU UvBeybvj KZ w`bi ga Avcxj mgqmxgv ew KiZ cvib?
Di: 60 w`b

(7)
AvqKi Avivc
Charge of Income Tax
Board and short Questions
1. g~jaxb RvZxq Avq (Capital Income)

g~jabxb mw nvii gvag h A_ cvw NU ZvK g~jabx Avq ej| myZivs


g~jabx Avq wK Zv ejZ nj AvM g~jabx mw mK aviYv _vKv DwPZ|
AvqKi Aav`ki 2(15) aviv Abymvi Ki`vZvi gvwjKvbvaxb eemvq ev ckvi mv_
mKhy ev mKnxb h Kvb cKvii mw g~jabx mwi Af; Ze
wb wjwLZ mw g~jaYx mwi Afy ne bv;
1. eemvq ev ckvi Dk iwZ gRyZ cY, Drcv`b Kvh eenvh cY`e ev
KuvPvgvj|
2. Ki`vZvi ewMZ mwmg~n, hgb- h, Avmevec, hvbevnb Ges Abvb vei I
Avei mw hv eevmvq ev ckvi Kvh eeZ nq bv|
3. evsjv`k Aew Kwlfwg| Ze wbwjwLZ fwg eZxZ:
K. vbxq KZc ev KvUbgU evW GjvKvi fwg hvi RbmsLv weMZ
Av`ggvwi Abyhvqx `k nvRvi Kg bq;
L. cimfv ev KvUb evWi 5 gvBji ga AewZ GjvKv hv kni
icvwiZ nIqvi mvebv AvQ|
Dcii AvjvPbv nZ ejv hvq, g~jabx mw weqi gvag h A_ cvIqv hvq ZvKB
g~jabx Avq ej| Avi G Avq wewbqvMKZ g~jabi Askwekl|

2. gybvdv RvZxq Avq (Revenue Income):


eemvqi PiwZ mw weqi gvag h Avq ev cvw nq ZvK gybvdv RvZxq Avq
ej| eemvqi vqx mwi eenvii gvag h Drcv`b. Avq ev jvf nq ZvK gybvdv

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|

3. gyjabx Avq Ges gybvdv RvZxq Avqi cv_KKiYi cixvmg~n


(Test of Differentiation between Capital and Revenue Income):

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

wnme weeP| Ze Kvb wewbqvMci g~j ewi Rb jvf g~jabx jvf ej MY


ne|
7. dvg ev Kvvwb wejywi ci cvw : Kvb Kvvwb wejAc mvabi ci
Zvi kqvi gvwjK KZK cv A_ g~jabx cvw wnme MY ne| dvg
wejvc mvabi ci Askx`viMY KZK cv jvfi Ask gybvdv RvZxq cvw|
8. miKvwi mvnvh I mq : miKvi Kvb Drcv`K Avgv`vwbKviK ev ivwbKviK ev
Ab Kvb eemvqxK cYj evcvi Kvb Avw_K mnvqZv w`j Zv Zvi gybvdv
RvZxq cvw| wK Kvb msvK wekl Dk hgb: wbiivZv `~ixKiY, cwievi
cwiKbv, eKvi mgmv `~ixKiY BZvw` cKi Rb Kvb `vb Kij Zv cvcKi Rb
g~jabx cvw ej MY ne|
Dciv AvjvPbvi cwZ ejv hvq, Kvb AvqK g~jab RvZxq Ges Kvb AvqK
gybvdvRvZxq ejv ne Zv wbfi Ki cvwi cKwZ, Drm I Aev BZw`i Ici hv
wbYq Kiv Lye mnRvmva bq|

4. Avqel (Income year)


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 Avqel ev wnmveel ej|
bvgKiY: 1922 mvji AvqKi AvBb AvqelK c~eeZx eQi ejv nZv|
1984 mvji AvqKi Aav`k c~eeZx Avq DcvRb eQiK Avqel ej AwfwnZ
Kiv nqQ| A_vr AvqKi Aav`ki 2(35) aiv Abymvi Ki wbaviYx eQii wVK
c~eeZx Avw_K eQiK Avqel ejv nq|
A_ AvBb,2015 Gi gvag we`gvb msvwU wbic cwZvcb Kiv nqQevsK, wegv I Avw_K cwZvb eZxZ Abvb Ki`vZvi wnmve mgvwi Awfb
ZvwiL 30 Ryb wbaviY Kiv nqQ|
cwZlAvwcZ msvi DjLhvM ewkmg~n wbic:
evKs wegv I Avw_K cwZvb ewZZ Abvb mKj Ki`vZvi Avq eQii
wnmve mgvwi ZvwiL ne 30 Ryb|
evsK, wegv I Avw_K cwZvbi Avq eQi ne 1 Rvbyqvix nZ i ne
cieZx 12 gvm| A_vr G wnmve mgvwi ZvwiL ne mswk eQii 31
wWm^i;
bZzb eemvi Avq eQi ne eemv ii ZvwiL nZ cieZx 30 Ryb ch
mgqKvj;
eemv e, Kvvwbi Aemvqb ev Kvb Ki`vZvi gZzRwbZ KviY Avq eQi
ne 1 RyjvB nZ eemv e, Kvvwbi Aemvqb ev Ki`vZvi gZzi ZvwiL
ch mgqKvj|
wbewZ bq Gic Kvb * ev msv (Askx`vix eemv, ew-msN, BZvw`) Gi
Kvb AskMnYKvix Aemi MnY ev gZzi Avq eQi ne
1 RyjvB nZ 30 Rybi ga Kvb AskMnbKvix Aemi ev gZz nj 1 RyjvB
nZ Aemi ev gZzi ZvwiL ch mgqKvj;

Kvb AskMnbKvix Aemi ev gZzi ZvwiLi cieZx 30 Rybi c~e Aci


Kvb AskMnYKvixi Aemi ev gZz nj, c~eeZx AskMnYKvixi Aemi
ev gZzi ZvwiL nZ cieZx AskMnbKvix Aemi ev gZzi ZvwiL ch;
Ges

Kvb AskMnbKvixi Aemi ev gZzi ZvwiL nZ cieZx 30 Rybi ga Ab


Kvb AskMnbKvixi Aemi ev gZz bv nj D AskMnYKvixi Aemi ev
gZzi ZvwiL nZ cieZx Ryb ch mgqKvj|
Ze Kvb Avq eQii cwiewZ& ev mgqKvj 12 gvmi ekx ne bv|

cwZvwcZ D msvi dj evsK, wegv I Avw_K cwZvb eZxZ Abvb h mKj


Ki`vZv 30 yRb wfb Ab Kvb ZvwiLK wnmve mgvwi Kvj wnme MY Ki
AvmQb, m mKj Ki`vZv wKfve bZzb cewZZ weavb Abymvi 30 Ryb ZvwiLK
wnmve mgvwi ev Avq eQi mgvwi ZvwiL MY Ki wnmve weeiYx cZ Ges Avq
eQi I Ki eQi wbaviY Kieb, Zv bxPi D`vniYi gvag Kiv njvt
D`vniYt
ABC wjwgUW Kvvbxi (hv evsK, wegv ev Avw_K cwZvb bq ) wnmve
mgvwi ZvwiL 31 wWm^i| we`gvb weavb Abyhvqx 31 wWm^i 2015 ZvwiL
mgv Avq eQi (Income Year) mswk Ki eQi(Assessment year) 2016-2017| AvqKi Aav`k,
1984 Gi 75 avivi weavb Abyhvqx D Kvvwb Ki`vZvi 2016-2017 Ki ePii AvqKi
wiUvb `vwLji kl ZvwiL weavq Ki wbaviYi Avq eQii avievwnKZvi cqvRb 1
Rvbyqvxi, 2016 nZ 30 Ryb, 2016 ch mgqKvji Rb ABC wjwgUW KvvwbK
AviKwU c_K wnmve weeiYx I AvqKi wiUvb cZ KiZ ne| GI ABC Kvvwbi
Avq eQi mswk Awfb Ki eQi ne 2016-2017A A_vr GKB Ki eQi 2016-2017 Z
ABC Kvvwb `ywU Ki wbaviY cwqv chvR ne; c_gwU c~ei AbmZ
wnmvecwZ Abyhvqx Rvbyqvix-wWm^i A_vr c_g 12 gvmi Rb Ges klvwU
be cewZZ weavbi AvjvK cieZx Rvbyqvix _K 30 mRyb ch| GKB Ki eQii
Rb Ges klvwU be cewZZ weavbi AvjvK cieZx Rvbyqvix _K 30 Ryb|
GKB Ki eQii Rb `ywU wnmveKvj AbymiYi KviY Gic Kvvwb Ki`vZv`i 75
avivq AvqKi wiUvb `vwLji mgqmxgv ne wbic:
(1) 31 wWm^i mgv Avq eQii cieZx 15 RyjvB; Ges
(2) 30 Ryb ZvwiL mgv Avq eQii cieZx 31 wWm^i|
DjL, Kvvwb eZxZ Abvb kwYi Ki`vZv`i Dciv D`vniY Abyhvqx `ywU
wnmveKvji Rb Awfb Ki eQii AvqKi Aav`k, 1984 Gi 75 aviv Abyhvqx
wiUvb `vwLji kl mgq ne 30 m^i|
A_vr cwiewZZ G weavbi cqvwMKZv weePbvq G weavb KvhKi mswk Ki
eQii 12 gvmi AwaK mgqKvj weePbvq c_g evii gZ `ywU c_K mgqKvji Rb
wnmve weeiYx I AvqKi wiUvb `vwLj Kivi cqvRb nZ cvi| cieZx Ki eQi _K
h_vwbqg RyjvB-Ryb mgqKvji Z_v 12 gvm wfwK Avq eQii Rb wnmve weeiYx I
wiUvY `vwLj KiZ ne|
A_ AvBb, 2015 Gi aviv1 Gi Dc-aviv (3) gvZveK Income Year Gi cwZvwcZ
ms&vwU 1 RyjvB, 2016 nZ AvqKi Aav`ki h_vvb cwZvwcZ gg MY ne
hv 2016-2017 Ki eQi nZ KvhKi ne|

5. Ki wbaviYx el ev Kiel (Assessment Year of Tax Year)


h Avw_K Ki avh Kiv nq mB eQiK wbaviYx el ej| GwU AvqKi eQi I Kiel
bvg cwiwPwZ| Ki wbaviYx el Avq eQii Ici wfw Ki wbiwcZ nq _vK| Avqeli
wVK cii Avw_K ermiKB Ki wbaviYx el ej| 1984 mvji AvqKi Aav`ki 2(9)
aviv Abyhvqx, cZK ermii 1 RyjvB nZ i Ki 12 gvm mgqKvjK Ki wbaviYx
el ejv nq|
D`vniY: Rbve iwngi eemvqi wnmveKvj hw` 1 Gwcj 2013 nZ 31 gvP 2014
ch nq Zvnj G Zvi Avqel ne 2013-2014 Ges Ki wbaviYx el ne 20142015|
cwikl Avgiv ejZ cvwi, h miKvwi Avw_K eQi Ki c`vb Kiv nq ZvK c~eeZx
Avqeli Kiel ev Ki wbaviYx el ej|

6. Ki wbaviYx eli ewZg(Exception Of Asessment Year of tax Year)


h Avw_K eQi Ki avh Kiv nq mB eQiK Ki wbaviYx el ej| Abfve ejZ Mj
Avq eQii cii eQiwUB Ki wbaviYx eQi| hw`I ^vfvweK wbqg Avq eli cieZx
eQiwUKB Ki wbaviYx eQi ejv nq Z_vwcI Gi wKQz ewZg cwijwZ nq| wb Gm
ewZgmg~n AvjvPbv Kiv njv:

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|

7. AvqKi wbaviY &Avqel I Kieli fwgKv ev iZ (Importance of


Income year & Assesment year in determininng Tax)
Ki wbaviY Avqel I Kieli fwgKv wb AvjvPbv Kiv njv Avqeli iZ
1. gvU Avq MYbvq cfve: Ki`vZvi Avqel Abymvi Ki wbaviYx eQi Zvi gvU
Avq wbYq Kiv nq Ges Zvi IciB Ki avh Kiv nq| Avq eQii c~ei ev cii Kvb
eQii Avq gvU Avq MYbvq Afy ne bv|
2. wewbqvM fvZv wbYq cfve: Avqel wewbqvM fvZvi Ici Ki`vZv
wbw` nvi Ki iqvZ cq _vK| G Kejgv mswk Avqeli wewbqvMi
B G myweav cvIqv hvq, c~eeZx ev cieZx eQii bq|
3. Avqi weeiYx `vwLj: Ki`vZvi Avqj weeiYx `vwLj Kiv nq Avqel Abymvi|
hgb- Kvvwb Ki`vZvi 15 RyjvBqi ga Avqi weeiYx `vwLj KiZ nq, wK
D 15 B RyjvB Zvi Avqel kl nIqvi gvm c~e nj, Qq gvm kl nIqvi c~e
weeiYx `vwLj KiZ ne|
4. AvevwmK ghv`v wbYq: Avqel Abyhvqx GKRb Ki`vZvi AvevwmK ghv`v
wbYq KiZ nq| Avi AvevwmK ghv`viI Ici wfw KiB Ki`vZvi gvU Avq,
iqvZhvM Avq, Kii nvi Ges mevcwi Ki `vq cfvweZ nq|
Kieli f~wgKv/iZ
1.
1. AKiavh Avq I Ki iqvZ cfve: Kvb Kiv`vZvi Kvb Avqjv AKiavh ne Ges
Zvi cwigvbB ev wK ne Zv Kiel Abyhvqx wbavwiZ nq| hgb- 2012-2013
Kiel hvZvqvZ fvZv 24,00. UvKv AKiavh wQj, wK 2013-2014 Kiel
hvZvqvZ fvZv AKiavhi cwigvY 24,000 UvKv _K 30,000 UvKvi DbwZ Kvi
nqQ|
2. Kinvi I KihvM mxgv wbaviY cfve: Kieli Kinvi Abyhvqx GKRb Ki`vZvi
c`q Kii cwigvY wbavwiZ nq| wewfb Kiel wewfb nvi Ki avh Kiv nq|
GLvbI GK eQii mv_ Ab eQii cv_K `Lv hvq| hgb A_ AvBb 2014 Z
AKiavh &Avqi cwigvY 2,20,000 UvKv, wK A_ AvBb 2015 Z Gi cwigvY
2,50,000 UvKv|
Dciv &AvjvPbv Abyhvqx eiv hvq h, Kvb Ki`vZvi Ki`vq wbaviY Kivi Dk gvU
Avq wbYq Kivi mgq Kvb Kvb Avq gvU Avqi Afy ne, Kvb Kvb wewbqvM
wewbqvM fvZvi Afy ne, Kii nvi wK ne BZvw` Kiel Abyhvqx wbavwiZ
nq| myZivs Kieli cfve AbK|

8. Ki`vZvi kbvKiY b^i (aviv 184we) (Tax Payers Identification Number


(TIN))

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|

9. Kvb Kvb Ki`vZvi kbvKiY b^i cqvRb/ evaevaKZv (What are


the Necessary ares of Tax Payers Identifications Number/Obigation)
AvqKi Aav`ki 184 (G) avivq ejv nqQ, GB Aav`k hv ejv nvK bv Kb, mswk
DcKi Kwgkbvi A_ev evW KZK gZvcv h Kvb ew wbKU nZ GB Dk Ki
c`vb kbv b^i msewjZ mb`c `vwLj Kivi cqvRb ne mswk KZci wbKU,
h Kvb ew KZK h mgq1|
Avg`vwbi Dk FYci Lvjv nq;
2|
Avg`vwb iwRkb mvwUwdKU cvIqvi Dk Ave`bi mgq;
3|
UW jvBm bevqb Kvj;
4|
Kvb cb mieivn, Pzw KvhKi A_ev mev c`vbi Dk `ic `vwLji mgq|
5|
Kvvwb AvBb 1994 (1994 mbi 18 bs AvBb) Aaxb iwRwKZ Kvei
m`m`i Ave`bi mgq|
6|
mvaviY exgvi mvfqvi wnme ZvwjKvfzw ev jvBm cvw ev bevqbi
mgq;
7|
wmwU Kicvikbi fZi 1 j UvKvi AwaK g~ji Rwg, `vjvb ev GcvUgU q,
iwRkbi mgq;
8|
Kvi,wRc ev gvBvevm wdUbm iwRkb, [gwjvKvbv cwieZb] ev bevqbi
mgq|
9|
evwYwRK evsK KZK h Kvb ewK cuvP j UvKvi Ici FY gyi Kwij|

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|

2. Ki`vZvi kYxwefvM (Classification of Assessee)


AvqKi Aav`k Gi 2(46) aviv Abymvi Ki`vZvK `ywU enr kYxZ fvM Kiv hvq| hv
wb `qv njv:

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 ^_

Dy _vKb| myZvivs D h_ cwievi AwR h Kvb h_ Avq Avi D h_ cwieviB


Ki`vZv|
5.
vbxq KZc : vbxq KZc ejZ vbxq Dbqb I ckvmwbK KZcK
eySvq| hgb- BDwbqb cwil`, Rjv cwil`, cmfv, wmwU Kcvikb ivRavbx Dbq
KZc| Gme vbxq ckvmb RbKjvbg~iK I RbwnZKib wewfb KvR wbqvwRZ
_vK|
7.
AvbvbyM Kwg ewmv :Gme cwZvb mvaviY Ki`vZv wnme weewcZ
bq|RvZxq msm` KZK wekl Kvb AvBb Kwg ew^v wnme cwZwZ ivq
Kcvikb| hgb: we.Avi.wU,wm BZw`i G aibi mvi D`vniY

3. Ki`vZvi AvevwmK ghv`vi msv (Definition of Residential Status of


Assessee):
Ki`vZvi Kvb Kvb &h Zvi gvU Avqi Aey ne Zv Zvi AvevwmK ghv`vi Ici wbfi
Ki| ZvQvov Kii nRvi, Zv wbaviY Ges Avqi cwZZ Ki`vZvi AvevwmK ghv`vi Ici
wbfi Ki| ZvB AvqKi wbaviY AvevwmK ghv`v AZxe iZc~b|
mvaviY A_, Ki`vZvi evmvbMZ ghv`vK AvevwmK ghv`v ej| wekl A_ Kvb
Avw_K eQi Ki`vZvi AvqKi wbaviY Dk Zvi evmvbMZ Aevbi wfwZ h
ghv`v wbYxZ nq ZvK AvevwmK ghv`v ej|
AvqKi Aav`ki 2(55) aviv I 2(42) aviv gvZeK Ki`vZvK Zvi evmvbi ghv`v
Abyhvqx h `yfvM fvM Kiv nqQ ZvKB AvevwmK ghv`v ejv hvq| G Ki`vZvK
evwm`v I Aewm`v G `yfvM fvM Kiv nqQ| AvevwmK ghv`v AvqKi AvBb
Abyhvqx wbYxZ nq| Ab Kvb AvBb viv bq| Kvb ew `ki bvMwiK njI AvqKi AvBb
Abyhvqx AvevwmKv ev evwm`v bvI nZ cvi |
Ki`vZvi Ki wbYqi Rb Zv`i evmvbMZ ghv`vi h kYxwebvm Kiv nqQ ZvKB
AvevwmK ghv`v ejv nq|
1984 mvji AvqKi Aav`ki 2(55) avivi weavb Abyhvqx wbYxZ ghv`vB AvevwmK
ghv`v wnme weewPZ| GLvb AvevwmK ghv`v ejZ `ki bvMwiKZ ev RbMZ
Kvb AwaKviK evSvbv bv| Kvb ew 2(55) avivi weavb cvjb KeiZ wZwb wfb `ki
bvMwi njI AvevwmK ev evwm`v wnme weewPZ ne| cvi, Kvb ew RbMZfve
`ki bvMwiK njI 2(55) avivi weavb cvjb bv Kij AvevwmK Ki`vZv wnme weewPZ ne
bv| A AvBbi 17 avivq weavb gvZveK Kvb Ki`vZvi AvewmK ghv`vi Ici wfw KiB
Zvi gvU Avq wbicY Kiv nq Ges Pov Ki avh Kiv nq| myZivs Ki`vZvi AvqKi wbicY
AvevwmK ghv`v iZc~Y|

4. AvevwmK ghv`vi wfwZ Ki`vZvi kwYwefvM (Classification of assesee on


the basis of Residential Status)
Ki`vZvi evmvbMZ gvhv`vK AvevwmK ghv`v ej| Ki`vZvi KiPi cwZwU i
AvevwmK ghv`v cfve wevi Ki weavq AvevwmK ghv`v wbYq AZ iZc~Y|
AvqKi Aav`ki 2(55), 2(42) avivq D gvhv`vK `yfvM fvM Kiv nqQ| evwm`v ev
Aevwm`v|
1.
AvevwmK ev evwm`v Ki`vZv: Ki`vZv AvqKi AvBbi 2(55) avivq DjwLZ
AvevwmK nIqvi kZvejx cvjb Kij ZvK AvevwmK Ki`vZv wnme MY Kiv ne&
AvevwmK Ki`vZvK `ki wfZi I evwni Dfq nZ cv Avqi Dci AvqKi w`Z nq|
2.
AbvevwmK ev Aevwm`v Ki`vZv: Ki`vZv AvqKi AvBbi AvevwmK nIqvi kZvejx
cvjb bv Kij D Ki`vZvK AbvevwmK wnme MY ne| AbvevwmK Ki`vZvK Kejgv
`ki Afi AwRZ Avqi Dci Ki w`Z ne|
D`vniY 1: Ki`vZvi cKwZ/aib wbYq:
(1) ivRkvnx wekwe`vjq (2) Gm G cwienb cvBfU wjwgUW (3) cvBg evsK wjwgUW
(4) Avi iwng (5) Kzwgjv KvUbgU evW (6) ingvb, ingvb G nK (PvUvW

GKvDUvU dvg) (7) wg emy wgmm emy Ges Zv`i mvb mif emy mg^qi
MwVZ h_ cwievi|

5. AvevwmK ghv`v wbYqi iZ (Importance of Residential status)


A_ev AvevwmK ghv`v cfve (Effect of Residintial status)
A_ev, Ki`vqi Ici AvevwmK ghv`v cfve (Effect of residential status on
tax liability)
Ki`vZv evmvbMZ ghv`vK AvevwmK ghv`v ej| AvqKi wbaviYi AvevwmK
ghv`v AZ iZc~Y fwgKv cvjb Ki| AvevwmK ghv`vi wfwZ GKRb Ki`vZv
wbv wZb aibi h Kvb GKwU nZ cvib1.
evwm`v whwb 2(55) avivi DjwLZ kZ c~iY KiQb|
2.
Aevwm`v (evsjv`kx) GKRb evsjv`kx bvMwiK whwb 2(5) avivi kZ c~iY Kibwb|
3.
Aevwm`v (we`kx) GKRb we`kx bvMwiK whwb evsjv`k Ki`vZv nIqv mI 2(5)
avivi kZ c~iY Kibwb|

7. AvqKi avhi Dk Avqi msv (Definition of Income for


Determibation of Tax)
Avq ejZ DcvRb eySvq| hgb- Kvb g~jabx mw eenvi nZ h dj cvIqv hvq A_ev
g~jab I kg A_ev ay kg A_ev Kvb wekl ewMZ gav eenvi Ki h DcvRb nq ZvK
Avq ejv nq| Avevi Avq ejZ GKwU wbw` mgq gybvdv RvZxq eqi Ici gybvdv RvZxq
cvwi AwaKviK eySvq| 1984 mvji AvqKi Aav`ki wbw` mgq gybvdv RvZxq
eqi Ici gybvdv RvZxq cvwi AwavKiK eySvq| 1984 mvji AvqKi Aav`ki Avqi Kvb
msv `qv nqwb& Ze Kvb Drmi nZ cvwK Avq aviv ne Zv ejv nqQ| AvqKi
Aav`ki 2(34) avivq ewYZ Avqi Drmmg~n wbic:
1.
h Kvb Drm nZ Avq, jvf ev gybvdv hv 20 avivq DjwLZ LvZmg~ni Aaxb
AwRZ ev cvcZ&
2.
D Avq, gybvdv ev jvf MYbvq Kvb jvKmvb ev wZ;
3.
cviwiK ^v_ mswk Kvb exgv eemvqi Avq hv A Aav`ki 4_ Zdwmji
8g AbyQ` Abyvmi MYbv Kiv nq;
4.
A Aav`ki h Kvb avivi AvIZvq evsjv`ki cvc, AwRZ ev cv Avq A_ev
cvc, AwRZ ev cv ej weewPZ Avq;
Av`jZi `wZ Avq: AvqKi Aav`gi 2 (34) avivq eYbvq Avqi msv cvIqv hvqb v
weavq AvqKi msv wewfb gvgjvi ivqi AvjvK Avqi msv Abyaveb Kiv hZ cvi|
1. C.I.T Vs Hind Construction Ltd (1972) gvgvjvi ivq ejv nqQ, Income is what comes in from
otside, No man can make a profit bu dealing with himself A_vvr evwni nZ hv Avm ZvB Avq|
wbRi mv_ jb`bi gvag Kvb ew gybvdv ARb KiZ cvibv|
2. gnvivR waivR Ae Wvqfv ebvg Kwgkbvi Ae BbKvg Uv (1952 gvgjvi ivq ge Ki
nqQ Avq Acwinvhfe Kvb mywbw` Drmi cybivqeZK ne Ggb eZ GUv
AbveZK I nZ cvi Ges DrmwU nZ KLbv Kvb gqvw` Avq bvI AvmZ cvi|
GZ`m&I ejv hvq, Avq ejZ A_ ev A_i gvcKvwVZ cwigvchvM evsjv`k cvc;
AwRZ ev cv h Kvb wbqwgZ ev AwbqwgZ, AveZK ev AbveZK, wbwZ ev
AwbwZ AvKwK cvwK eySvq| G Aea, KvwbK Ges Kii AvIZv ewnf~Z Kvb
cvwK Avq ej MY Kiv hve bv|

8. AvqKi avhi Dk Avqi ewk (Charatesitics of Income for Income Tac


Purpose)
mvaviYfAe h Kvb DcvRb Avq| wK AvqKi AvBb ejZ H AvqKB eySvh hvi Ici Ki
avh Kiv hvq| AvqKi Aav`ki wewfb aviv Ges AvqKi msv wewfb gvKgvi
eYbv gvZveK AvqKi avhi Dk Avqi KZjv ewk cwijwZ nq| G
ewkmg~n wb eYbv Kiv njv :

1. A_ ev A_ viv cwigvchvM : Avq A_vKvi Drcb ne A_ev A_ viv


cwigvchvM nZ ne| hgb - wbqvMKZvi wbKU nZ Kgx g~j eZb bM` cvq&
GUv bM` A_vKvi Avq| wK wbqvMKZvi wbKU nZ cv, fvovgy evmjI Kgxi
Avq| Ze A_vKvi bq, hnZz webvg~j cv evvmvb myweav A_ viv
cwigvchvM hnZz GwU Avq| A_i iv cwigvc Kiv MjB h AvqKi avhi Dk
Avq ne Zv bq| AvqwU Kiavh DchvMx nZ ne|
2. ZZxq ewi wbKU nZ cv : Avq AekB ZZxq ewi wbKU nZ cZ ne| KviY
* gvgjvi ivq ejv nqQ, wbRi ga jb`bi gvag Kvb ew gybvdv ARb KiZ cvi
bv| hgb: evsK nZ A_ Dvjb Avq bq| wK eAsK AvgvbZi Ici cv my` Avq|
KviY AvgvbZi my` evsK KZK c`|
3. ea I Aea cvw : aygv ea cvwB Avq ej MY ne| Ggb bq Aea Drm
nZ cvwI Kiavh DchvMx Avq nZ cvi| hgb PvivKvievwi, Nyl, Aea gRy`KiY
BZvw` nZ cv A_I Avq ej MY nZ cvi| (wgwbvi Ae wdbv ebv w_)
4. wbw` Drm nZ cvw : c~e Avq cvwi &GKwU wbw` Brm _vKZ nZv
(aviv-20)| eZgvb h Kvb LvZ nZ A_ cvw nj Ges Abvb ewkjv c~iY
KijB ZvK Avq ejv nq| Kvb Avqi Drm mK mvlRbK evLv w`Z bv cvij Zv
19 aviv Abymvi AevLvZ Avq ej MY Kiv nq|
5. evaZvg~jK e ^Qvg~jK cvw: Kejgv evaZvg~jK A_ cvw ev Pzwe
A_ cvw h Avqi Afy ne Ggb bq: ^Qvg~jK cvwI Avqi Afy nZ
cvi| hgb- nvUji cwiPvjK ev cwiPviwKvMY h eLwkk cvb Avq ej MY ne| wK
n, kv ev cksmvekZ `vg cj Zv Avq ej weewPZ ne bv|

9. AvqKi avhi Dk Avqi kYx wefvM (Classifications of Income for


Income Tax Purpose)
1984 mvji AvqKi Aav`ki Avqi mwVK Kvb msv `qv nq bvB| wewfb gvgjvi ivq
Z_v wekl wKQz welq weePbv Ki Kvb cvwK Avq wnme weePbv Kiv nh| Avi Ki
avhi Rb G AvqK wewfb fvM fvM KiQb| G mKj AvqK Ki avhchvMx Avq
wnmve weePbv Kiv nq bv| AvqKi avhi Dk Avqi h wewfb kYxwefvM `Lvbv
nqQ Zv wb AvjvPbv Kiv njv :
(1) A-Kiavh
Avq

Avq
(2) Kiavh
Avq

1.

2.

(K) Ki
AevnwZcv
(L)
AvqKigy Avq
(M)
wewbqvM
(N)
fvZvKi c`q
Avq

A-Kiavh Avq : h mKj Avq Ki`vZvi gvU Avqi Af nq bv Zv`iK A-iavh


Avq ej| A_vr Kvb Ki`vZvi Ki wbaviYi Dk h AvqK Avq wnme MY Kiv nq
Zvi ga G cvKi Avq Afy nq bv| 1984 mvji AvqKi Aav`ki 44(1) aviv
Abyhvqx D Aav`ki l Zdwmji K-Ask G cKvi Avqi ZvwjKv `qv nqQ| D`vniY
^ic: GKRb Aemicv KgPvixi cv cbkb m~Y AKiavh|
Kiavh Avq : h mKj Avq Ki`vZvi gvU Avqi Afz nq Zv`iK Kiavh ej|
A_vr h mKj Avq wbq Ki`vZvi gvU Avq wbYx Z nq m mKj AvqK Kiavh
Avq ej| gvU Avh _K Kiavh Avq I KiewnfyZ Avqmg~n ev` w`j Kiavh Avq
cvIqv hvq| Kiavh AvqK Avevi wZb fvM fvM Kiv hvq| hv wbic|
K.
KiAevnwZ cv Avq : KihvM gvU Avqi h Aski Dci miKvi Ki
AevnwZc`vb KiQ ZvK Ki AevnwZ cv Avq ej| A_vr KihvM gvU
Avqi G Aski Dci Kvb Ki w`Z nq bv| hgb cavbgxi vb Znwej `vb|

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|

10. Kiavh Avq (Assessable Income)


h mKj Avq Ki`vZvi gvU Avqi Afy nq Zv`iK Kiavh Avq ej| A_vr h mKj Avq
wbq Ki`vZvi gvU Avq wbYxZ nq m mKj AvqK Kiavh Avq ej| &Abfve ejZ Mj
AvqKi Aav`ki 44(1) avivi weavb Abyhvqx 6 Zdwmji cvU 1G ewYZ Kiavh
Avqmg~n Ges miKvi I ivR^ evW KZK wewfb mgq NvwlZ AKiavh Avqmg~n
eZxZ mKj AvqB Kiavh Avq ej MY ne A_vr AKiavh Avqi ZvwjKv eZxZ Abvb
mKj AvqKB Kiavh Avq ej| Kiavh AvqK Avevi wZb fvM fv&M Kiv hvq;, hv
wbic:
1.
Kigy Avq : h mKj Avq Kvb Ki`vZvi KihvM mxgv I Kii nvi wbaviYi Dk
gvU Avqi Af Kiv nq wK co Mo nvi Ki i&nvB `q nq m mKj AvqK Kigy
Avq ej| ew Ki`vZvi AvqKi Aav`ki 44(2) aviv Abymvi 6 Zdwmji we
Aski 15Ges 16 bs cvivq ewYZ `ywU AvqKB Kejgv Kigy NvlYv Kiv nqQ| GB
Kigy Avq `ywU njv h_g (1) ew msN nZ Ki c` Avqi Ask Ges (2) Askx`vix
dvg nZ Ki c` Avqi Ask| wbv m~Z eenvi Ki Kigy Avqi Ici Mo nvi
invBKZ Ki ei Kiv nq:
Mo nvi QvoKZ
Ki =
gvU
Ki
Kigy Avq
gvU Avq

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|

11. Ki AevnwZcv `vbmg~n (Tax Exempeted Donations)


AvqKi AvBb wKQz wKQz `vbK mywbw`fve AvqKi gy Kiv nqQ hvK Ki AevnwZcv `vb
ejv nq| Gic `vbmg~n Ki`vq wbYqi c~e gvU KihvM Avq ZK ev` w`q bxU KihvM
Avq wbYq KiZ nq| AZtci 2013 mvji A_ AvBb Abymvi wbU KihvM Avqi Dci Ki `vq MYbv
KiZ ne| G aibi Ki AevnwZcv `vbg~n wbic:
1. ivcwZi vb Znwej `vb (Gm.Avi Ibs 254-Gj/85, Zvs 10/06/1985)|

2.
3.
4.
5.

cavbxgxi vY Znwej `vb (Gm.Avi. I bs 92- AvBb/91-Zvs 05/05/1991)|


cavbgxi wkv mnvqZv Znwej c` Aby`v (Av_ AvBb -2012 Gi 6 Zdmji cvU G
AbyQ` 47 mshvRbi gvag) Kvvwbi 12 KvwU ev gvU Avq 20% Gi ga hwU
QvU Ges ewi ne| GB weavb 2014-2015 Kiel _K chvR|
wkv gvbvjq KZK AbygvwZK `ki Kvb Mvjm zj ev Mvjm KjR wekl mW
PKi cvkvcvwk evsK vbvii gvag h Kvb Aby`vb
RvZxq chvqi MelYv I Dbqb cwZvb c` Aby`vb m~Y Ki AevnwZ cv|
[A_vB-2015, (cviv 51 6 Zdwlj, cvU B)|

12. Kigy Avqi ZvwjKv (Schedule of Tax Free Income)


h mKj Avq Kvb Ki`vZvi KihvM mxgv I Kii nvi wbavbi Dk gvU Avqi Afy nq wK
ci Mo nvi Ki invB `qv nq m mKj AvqK Kigy Avq ej| ew Ki`vZvi AvqKi Aav`ki
44(2) aviv Abymvi 6 Zdwmji we Aski 15 Ges 16 bs cvivq ewYZ `ywU AvqKB Kejgv
Kigy Nvlbv Kiv nqQ| GB Kigy Avq `ywU njv h_vg (1) ew msN nZ Ki c` Avqi Ask
Ges (2) Askx`vix dvg nZ Ki c` Avqi Ask| wb G`i mK AvjvPbv Kiv njv:

1. ew msN nZ Ki c` Avqi Ask: AvqKi Aav`ki 6 Zdwmji AbyQ` 1 Z ejv


nqQ h, Awef wn`y cwievi, Kvvwb ev dvg eZxZ Abvb Ki`vZvi wbKU ew
msNi Ki c` Avq nZ cv Avq Kigy Avq ej weewPZ ne Ges Ici Mo nvi Ki invB
cvIqv hve| wbv m~ eenvi Ki Kigy Avqi Ici Mo nvi invBKZ Ki ei Kiv nq:
gvU Ki
ewmsNi m`m
Mo nvi QvoKZ Kii cwigvc=
gvU KihvM
Avq Avq
wnme

2.

Askx`vwi dvg nZ Ki c` Avqi Ask: AvqKi Aav`ki 6 Zdwmji AbyQ`


15 Z ej nqQ h, Askx`vix Kvievi AwRZ Avqi Ici Ki c`vb Kiv nq _vK|
hnZz dvg G Avqi Ici Ki c`vb Ki _vK mnZz cybivq Askx`vii G Avqi Ici Ki
c`vb KiZ nq bv| ZvB G Avq nZI Mo nvi Ki invB cvIqv hvq| wbi m~i
gvUKi
Kiei Kiv nq;
mvnvh Mo nvi invBKZ
gvU KihvM Avq
dvgi Avqi Dci Mo nvi Ki Qvo= dvgi Avqi
Ask

13. iqvZhvM Avq/wewbqvM fvZv Ges mevQ mxgv (Tax Credit


Income/Invesment Alloeance & Maximin Limit.)
AvqKi Aav`ki 6 Zdwmji cvU-we-Z aviv 44(2) gvZeK GB wewbqvMKZ
eYbv `qv nqQ| GB Avqi Ici 15% nvi Ki iqvZ cvIqv hvq weavq GK iqvZhvM
Avq (*) ev wewbqvM fvZv ejv nq| AvqKi Aav`ki 6 Zdwmji cvU-we-Z GB
wewbqvMmg~ni h eYbv `qv nqQ Zv wb AvjvPbv Kiv njv :
1. ew Ki`vZvi Rxeb exgvi wcwgqvg: Ki`vZv Zvi wbRi Rxeb ev Zvi x ev bvevjK
mvbi Rxebi Ici Rxeb exgvi Rb h evwlK wcwgqvg c`vb Ki Zv
Abygv`bhvM wewbqvM ej weewPZ nq| G Aek D c` wcwgqvgi
cwigvY Kvb AevZB exgv ci gvU gyji 10% Gi AwaK ne bv| (cviv-1)
2. wn`y Awef cwievii m`m`i Rxeb exgv wcwgqvg: wn`y Awef cwievi Kvb
cyil m`mi Rxeb ev Zvi xi Rxeb ev Zvi xi Rxebi Ici exgvi wcwgqvg webqvM
fvZv wnme weewPZ ne| Ze kZ _vK h GB cviv ev cviv (1) G Aaxb Kvb
AevnwZ Abygv`b ne bv hw` Rxeb exgvi cwjwm A_ev wejw^Z evwlK ewi
Pzwi wcwgqvg Ges Pvwjq hvIqv wekl DfqB evsjv`k c`q bv nq (cviv-2)
3. hvKvZ Znwej `vb : 1982 mvji hvKvZ Znwej Aav`k Gi AvIZvq cwZwZ Kvb
Znwej ev mivmwi D Znwej `vbKZ A_ Abygvw`Z wewbqvM wnme
weewPZ|

4. Md exgv ev KjvY Znweji Pvu`v: Ki`vZvi x,mvev cvli ^v_ Ki`vZv


KZK Mc exgv ev KjvY Znwej c` Puv`v Abygvw`Z wewbqvM wnme
weewPZ ne|
5. AvMvvb Dbqb Kvhgi cwZvb `vb : AvMvLvb Dbqb Kvhgi Aaxb
evsjv`k cwZwZ Kvb Av_-mvgvwRK Dbqb cwZvb `vb wewbqvM iqvZi
Rb Abygvw`Z| [cviv-21]
6. RbKjvb I mveg~jK ev wkv cwZvb `vb : 2005 mvji A_ AvBbi gvag
RvZxq ivR^ evW KZK Abygvw`Z RbKjvb
I mevg~jK wKsev wkv
cwZvb `vb Abygvw`Z ej MY ne| [cviv -22]
7. gywhyi wZ iv_ wbqvwRZ RvZxq Kvb cwZvb : ^vaxbZv hy
wZ iv_ vwcZ RvZxq chvq cwZvb c` h Kvb AsKi Aby`vb
wewbqvM wnme weewPZ ne [cviv-24]
mevP mxgv : A Aav`ki 44(3) avivq fvZvhvM wewbqvMi mevP cwigvY
njv gvU Avq nZ Abygvw`Z cwfWU dv wbqvMKZvi `vb I my` eZxZ 30% ev
1,50,00,000 UvKv hwU QvU fvB wewbqvM fvZv wnme MY ne|

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|

16. Ki wbicb/wbaviY Avqi kYxwefvMi cfve (Effect of Classificatipon


of income on assessment):
Kvb Ki`vZvi Kifvi Zvi gvU Avq, Kii nvi, Ki c`q Avq BZvw`i Ici wbfikxj| Ki wbicb
GjvB Avqi kYxwefvM| myZivs Ki wbicb Avqi kYxwefvMi cfve Zv _vKeB|
wb Avqi G kYxwefvM Ki wbicb wK cfve wevi Ki Zv AvjvPbv Kiv njv1. AKiavh Avqi cfve: AKiavh Avq gvU Avqi Afz nq bv ej Ki`vZvi KihvM
Avq Kg hvq| dj Ki`vZvi Kg cwigvY Ki w`Z nh| A_ AvBb 2015 Rvbyqvix Kvb
Ki`vZvi bM` cvc evwo fvov fvZv nZ 25,000 UvKv ev g~j eZbi 50% GB `yqi
ga hwU Kg m cwigvY AKiavh|
2. Kiavh Avqi cfve| : Kiavh Avq Ki`vZvi gvU Avq Ges Kii nvi ewZ mvnvh
Ki| A_ AvBb 2015 Rvbyqvix Kvb ewi Avq 2,50,000 UvKvi Dci nj ZvK Ki w`Z
ne| KihvM Avqjv Kvb ewi AvqK KihMv mxgv AwZg KiZ mvnvh Ki|
KihvM Avq Avevi Pi cKvi| hgb- Kigy Avq, iqvZhvM Avq, Ki AevnwZcv Avq
Ges Ki c`q Avq| g~jZ Ki c`q Avqi IciB Ki w`Z nq| Z_vwc Kigy Avh Ges
iqvZhvM AvqI gvU Avq wbYq Ges Kii nvi wbaviY cfve wevi Ki| G aibi
Avq wb^ic:
K. Ki AevnwZ Avqi cfve: GB Avq cv_wgKfve KihvM gvU Avqi Afy
nq Ki`vZvi gvU AvqK Kigy mxgv AwZg Ki ZvK Kii AvIZvq wbq Avm|
cieZxZ G Avqi Dci Kvb Ki c`vb KiZ nq bv weavq Zv gvU Ki`vq nvm
mnvqZv Ki| Ze b~bZg Ki`vq mwZ mnvqZv Ki| hgb A_ AvBb 2015
Abyhvqx GKRb Ki`vZvi gvU Avqi c_g 2,50,000 UvKvi Dci Kvb Ki w`Z nebv|
cavbgxi vb Znwej `vb| Gjv AevnwZ cv nq|
L. Kigy Avqi cfve: Kigy Avq c_g gvU Avqi Afy njI ci Gi Ici Mo nvi
Ki invB cvIqv hvq| dj Ki`vZvi Avq KihvM mxgv AwZg KiZ mvnvh Ki| GQvov

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|

17. Avqi wewfb Drm hv LvZmg~n (Various Souurce of Income)


1984 mvji AvqKi Aav`ki 20 aviv Abymvi mvZwU LvZ fvM `Lvbv nqQ| 20avivq
DjwLZ LvZjv wbbic:
1.
eZb LvZ Avq (aviv-20)
2.
wmwKDwiwU my` LvZ Avq (aviv 22 I 23)
3.
Mn mw LvZ Avq (aviv 24 I 25):
4.
Kwl LvZ Avq (aviv 26 I 27);
5.
Kvievi I ckv LvZ Avq (aviv 31 I 31)
6.
g~jabx jvf LvZ Avq (aviv 31 I 32) I
7.
Abvb Drm LvZ Avq (aviv 33 I 34)|
Dciv LvZjv QvovI AvqKi wewagvjv wewa 24 Abyhvqx AviI wZbwU LvZi DjL Kiv
nqQ hv AvqKi wiUvb dig LvZ DjK Kiv nqQ| G LvZmg~n njv:
8. dvgi Avqi Ask [aviv-43(3)]
9. ^vgx/x ev Aecveq mvbi Avq [aviv 43(4) 43(5)]
10. e`wkK Avq [aviv 18]
wb LvZmg~ni msw eYbv `qv njv:
1. eZb LvZ Avq: Kvb Ki`vZv Zvi wbqvMKZv wbKU nZ kvixwiK I gvbwmK kgi
wewbgqi eZb ev gywimn Abvb h mKj myweav cq _vK| Zv`i mgwB Ki`vZvi
eZb LvZ Avq| AvqKi Aa`ki 2(58) avivq wbv welqjv eZbi Afy Kiv
nqQ:
(K) gRywi ev eZb;
(L) evwlK ew, Aemi fvZv I AvbyZvwlK;
(M) `kbx, `wi, fvZv, Dcwijvf, eZbi cwieZ AwZwi myweav;
(N) AwMg eZb;
(O) QzwU bM`KiY;
A_ AvBb -2012 G AvqKi Aav`ki 2 avivi * G * Gi cwieZ * cwZvcbi gvag h
Kvb gyix ev cwikvaK eZb Avqi Afy Kiv nqQ| D mskvabxi dj Kvb
wbqvMKvix KZK cwikvwaK cR c, Kgcbmkb c,wi c ev Ab h Kvb bvg
cwikvwaZ A_ eZb Avqi Af ne|
2. wmwKDwiwUi my` LvZ Avq: Kvb Ki`vZv Avq eQi miKvwi wmwKDwiwU A_ev
^vqZkvvwmZ cwZvb ev Kvb Kvvwb KZK BmyKZ FYc nZ h my`
cvIqv hvq ZvK wmwKDwiwUi my` nZ Avq ejv nq| AvqKi Aa`ki 22 I 23 Abymvi
wmwKDwiwUi my` LvZ Avq wbYq Kiv nq|
3. Mn mw LvZ Avq : fvov `q Mn A_ev MnmsjM fwg nZ bvq I hywmZ
Dcvq wbYxZ Avq Ki`vZvi Mn mw LvZ Avq ej weewPZ| G Mni fvov
Ges cZvwkZ fvov (cig~j) G `ywUi evowUK evwlK gyj wnmve weePbv Kiv
nq| AZtci evwlK g~j nZ 25 avivq DjwLZ LiPjv ev` w`q Avq wbYq Kiv nq|

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.

Ki`vZv ejZ Kx eySvq?


Di: mv`viYfve ejZ Mj Kvbi cZ myweav cZvkv bv Ki evaZvg~jKeve
miKviK whwb Ki c`vb Kib ZvKB Ki`vZv ejv nq|
Ki`vZvi kYxwefvMjv wK wK?
Di: 1. GKK ew 2. Askx`vix dvgs 3. ew msN 4. Awef wn`y cwievi 5.vbxq
KZc ; 6. Kvvwb; 7. AvBbvbyM Kwg ewmv|
GKK ew Ki`vZv eiZ Kx eyS?
Di: GLvb GKK ew ejZ Ggb Kvb jvK ev msvK eySve whwb AvqKi c`vbi
Dk Avq ARbKvix neb |
ew msN ejZ Kx evSvq?
Di: `yB ev ZZvwaK ew mwgwZe nq wKsev mwgwZ Qvov wgwjZ nq hLb
gybvdv ARbi Dk Kvb msM ev mwgwZ Mo Zvj ZLb ZvK ew msN ej|
A_vr GUv KqK ewi mwwjZ icA mgevq mwgwZ Mo Zvj ZLb ZvK ew

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|