INTRODOCTION %

Hkkjr esa 2 izdkj ds dj olwy fd, tkrs gS&

1- izR;{k dj ¼Direct tax½& bl dj Hkkj mlh O;fDr dks ogu djuk gksrk gS ftl ij ;s yxk;k
tkrk gS vFkkZr~ og Lo;a bls pqdkrk gS tSls%& vk;dj] A
2- vizR;{k dj ¼Indirect tax½&;g ,slk dj gS ftldks ogu rks oLrq ;k lsok dk mi;ksxdrkZ
djrk gS ysfdu pqdkrk vU; O;fDr gS tSls%& GST
Hkkjr esa lcls igys 1857 dh dzkfUr ds ckn gqbZ gkfu dh HkjikbZ ds
fy, fczfV’k ljdkj us 1860 esa loZizFke vk;dj yxk;k ftlesa 200 # okf”kZd rd vk;
djeqDr Fkh ftls 1862 esa c<+k;k x;k o 600 # dj fn;k A
ns’k Lora= gksus ds ckn Hkkjrh; jktLo ¼Revenue of goverment½& dk
vk;dj lcls izeq[k lk/ku gS rFkk bls 1961 esa cuk;k x;k vkSj 1 vizsy 1962 ls
lEiw.kZ Hkkjr esa ykxw fd;k x;k A bl vf?kfu;e esa 298 ?kkjk,sa vkSj 14
vuqlwfp;k¡ gSA bl vf?kfu;e esa dksbZ tax rate ugha nh gS cfYd blesa O;oLFkk gS
fd ns’k dk for eU=h “for vf?kfu;e” esa izfro”kZ bls ?kksf”kr djsxk A lkekU;r% bu
njksa dh ?kks”k.kk izfro”kZ Qjojh ds vfUre fnu ns’k ds ctV }kjk djrs gSA
 bl vf?kfu;e esa fofHkUu la’kks/ku gq, gSA
1- xr o”kZ ¼Previous year½% ftl o”kZ dh vk; ij dj pqdkrsa gS mls xr o”kZ dgrs gSA
orZeku esa 1vizsy 2016 ls 31 ekpZ 2017 rd 12 eghus dh vof/k xr o”kZ gSA
2- dj&fu/kkZj.k o”kZ ¼Assessment year½% ftl o”kZ esa xr o”kZ dh vk; dh x.kuk djrs
gS vkSj dj fu/kkZfjr djds pqdkrs gS mls dj fu/kkZj.k o”kZ dgrs gSA orZeku
esa 1vizsy 2017 ls 31 ekpZ 2018 rd 12 eghus dh vof/k dj&fu/kkZj.k o”kZ
¼Assessment year½ gSA

NOTE& ljdkjh deZpkjh ds fy, xr o”kZ rFkk dj fu/kkZj.k o”kZ 1 ekpZ ls 28 Qjojh rd
gksrk gS D;ksafd ljdkjh deZpkjh dks osru vxys ekg dh igyh rkjh[k dks
mikftZr ekurs Gsa

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vk;dj vf/kfu;e dh /kkjk 14 ds vuqlkj djnkrk dh dqy vk; dh x.kuk ds fy, vk; dks
fuEu 5 ‘kh”kZdksa esa foHkkftr djrsa gSA&

1- osru ¼salary½
2- edku lEifr ls vk; ¼income from house & property½
3- O;kikj vFkok is’ks ls ykHk ¼profit from business &profession½
4- iw¡th ykHk¼capital gain½
5- vU; lk/kuksa ls vk; ¼income from other sources½
SALARY
/kkjk 15 ds vuqlkj fdlh employee dks mlds fu;ksDrk employer ls feyus okyh fuEu
vk; osru ‘kh”kZd esa ‘kkfey djrs gSa&

1- xr o”kZ esa deZpkjh dks vius orZeku ;k iwoZ fu;ksDrk ls izkIr dksbZ osru
;k Hkqxrku A ¼izkIr vkSj izkI;½
2- xr o”kZ esa izkIr ;k izkI; dksbZ cdk;k osru ;k is’kxh osru A
salary ds fy, eq[; ckrsa&
1- fu;ksDrk o deZpkjh dk lacU/k vko’;d %& fdlh dj nkrk dks izkIr osru salary head esa
rHkh vk;sxk tc Hkqxrku djus okys ls mldk fu;ksDrk o deZpkjh dk lacU/k gksA
;fn ;g lacU/k ugha gS tSls & yksdlHkk] fo/kkulHkk dk lnL; gks rks bls salary head
esa ‘kkfey ugha djrs ] bUgs income from other sources (o.s.) esa fy[ksaxsaA
2- osru esa etnwjh dks Hkh ‘kkfey djsaxsa %& fdlh etnwj ;k deZpkjh dks izkIr
okf”kZd] ekfld] nSfud izkfIr;k¡ pkgsa ikfjJfed osru ;k etnwjh fdlh Hkh uke ls gks]
salary head esa vk;sxhA
3- osru dk R;kx ¼surrender of salary½ %& ;fn deZpkjh viuh LoPNk ls osru dk R;kx
fu;ksDrk ds i{k esa djsa rks] ,slk osru deZpkjh ds fy, dj ;ksX; gSA ysfdu ;fn dsUnz
;k jkT; ljdkj }kjk LFkkfir tufgr dks”k ¼lw[kk] ck<+] HkwdEi vkfn jkgr ½ ds fy,
osru NksM+k tk;s rks dj eqDrA

NOTE & ;fn deZpkjh dks dj eqDr osru feys ¼dj fu;ksDrk pwdk;s½ rks ,d ckj rks
deZpkjh dh dj ;ksX; vk; esa tksM+sxsa fQj mlds tax payble esa ls fu;ksDrk }
kjk pqdk;s x;s dj dks ?kVk nsxsaA

4- fuEu izkfIr;k¡ osru ugha gS&

 f’k{kd fujh{kd invisilator ds #i esa ;k ijh{kd ds #Ik esa izkfIr;k¡ o.s. head esa dj
;ksX; gSA
 dEiuh ds lapkyd dks izkIr ‘kqYd o Hkqxrku] ;fn og dEiuh dk deZpkjh ugha gS
 dEiuh ds share o debentures dks cspus ls izkIr deh’ku aaaaaaA
 Auditer izkIr ikfjJfed B.P. heads esa dj ;ksX; A

5] lsok lekIr gksus ij feyk Hkqxrku& ;fn deZpkjh lsokfuo~`r gks rks mldks izkIr
isa’ku] xzstqbVh] {kfriwfrZ encashment of earned leave ¼vodk’k udnhdj.k½ vkfn
lHkh salary heads esa dj ;ksX; gS A

6] fu;ksDrk }kjk dh xbZ dVkSfr;k¡& fu;ksDrk rFkk deZpkjh ds lsok vuqcU/k ds vuqlkj
fu;ksDrk deZpkjh ds osru esa ls fuEu dVkSfr;k¡ djrk gS&

* deZpkjh ds provident fund ds primium dh jkf’k A

 * deZpkjh dh life insurance dk fizfe;e A

*;fn deZpkjh us dksbZ loan fy;k gS rks mldk instalment ;k interest ;k vU; dksbZ dVkSfr
ftlds fy, fu;ksDrk vf/kd`r gksA

NOTE & mijksDr lkjh dVkSfr;k¡ djus ds ckn deZpkjh dks Net salary izkIr gksrh gS
ysfdu ;s lkjs Hkqxrku IT Act esa deZpkjh dks izkI; ekus tkrs gS blfy, Gross salary
ij tax yxsxk A

salary head fuEu dks ‘kkfey djrs gS&

/kkjk 17 ¼1½ esa osru dh ifjHkk”kk esa fuEu dks ‘kkfey fd;k gS &

Wages & dksbZ okf”kZdh ;k isa’ku] xzstqbVh] Qhl] dfe’ku perquisites ¼vuqykHk½ ;k vU;
ykHk] advance salary vodk’k uxnhdj.k ij izkfIr vkfnA

Gross salary & deZpkjh dh gross salary x.kuk fuEu pj.kksa esa djrsa gS &

1- Basic Salary
2- Profit Of Leiu Of Salary
3- Perquisites (Facilities)
4- Income Through Provident Fund

1- BASIK SALARY & deZpkjh dks feyus okys dqy osru esa dqN jkf’k ewy osru ds
uke ls nh tkrh gSA fu;qfDr fLFkj osru ;k osru J`a[kyk ij gks ldrh gS ;fn fu;qfDr osrueku
pay scall ij dh tkrh gS rks izfro”kZ osru esa o`f) increasement gksrh gSA

Note &

1- ;fn dj nkrk dks xr o”kZ dksbZ Advance ;k Arrier izkIr gks rks mls taxable
ekusxsa ysfdu ;fn fdlh izkfIr ij iwoZ esa dj yx pqdk gS rks nksckjk ugha
yxk;saxsaA
2- Oksru esa deh’ku] cksul dks Hkh tksM+saxsa A

2-Profit in leiu of salary & /kkjk 17 ¼3½ & deZpkjh dks basic salary ds vykok fofHkUu
HkRrs rFkk vU; Hkqxrku ;k ykHk izkIr gksrs gS tks
fuEu gS &

¼1½ Allowances& HkRrs fuEu 3 izdkj ds gksrs gS&

(A) iw.kZr% dj ;ksX; HkRrs Totally Taxable Allowances

(B) iw.kZr% dj eqDr HkRrs Totally Taxfree Allowances
(C) fu/kkZfjr ‘krksa dh iwfrZ djus ij dj eqDr HkRrsA
(A) iw.kZr% dj ;ksX; HkRrs (Totally Taxable Allowances)- fuEu HkRrs iw.kZr% dj ;ksX;
HkRrs gS&
eagxkbZ HkRrk& Dearness allowances
 uxj {kfriwjd HkRrk& City compansatory allowances
LFkk;h fpfdRlk HkRrk& Madical allowances
tyiku HkRrk& tiffin allowances
vf/kle; HkRrk& overtime allowances
vUrfje jkgr HkRrk& intrim relif allowances

(B) iw.kZr% dj eqDr HkRrs Totally Taxfree Allowances

¼1½ ljdkjh deZpkfj;ksa dks Hkkjr ds ckgj HkRrk& /kkjk 10 ¼7½ ds vuqlkj
Hkkjrh; ukxfjd tks ljdkjh deZpkjh gS] dks fons’k esa lsok ds fy, fu;qDr fd;k tk;s
rks ogka izkIr HkRrsa o prequisits dj eqDrA
¼2½ dRrZO;ikyu ds fy, fn;s x;s fof’k”B HkRrsa& ;fn deZpkjh dks vius lsok
lacU/kh dk;Z ds fy, dksbZ HkRrk fn;k rks ;g ml lhek rd dj eqDr ftruk okLrfod O;;
gks A
/kkjk 10 ¼14½ ¼i½ ds vuqlkj fuEu HkRrs dj eqDr&
¼i½ ;k=k HkRrk Traveling allowance - ;fn fu;ksDrk ds dk;Z ls deZpkjh dksbZ
tour djs vFkok xr o”kZ esa mldk transfer gksus ls ifjogu vkSj iSfdax O;;
dh iwfrZ ds fy, ;fn dksbZ ;k=k HkRrk ns rks [kpZ dh xbZ lhek rd dj eqDr ;k
deZpkjh dks dksbZ conveyance allowance ¼lokjh HkRrk½ ns rks [kpZ
dh xbZ lhek rd dj eqDrA
¼ii½ nSfud HkRrk Daily allowance— official work ds fy, dk;Z ds nkSjku ;k tour ds
le; nSfud O;; dh iwfrZ ds fy, fn;k x;k nSfud HkRrk okLrfod O;; dh
lhek dj eqDrA eqDrA
¼iii½ lgk;d j[kus gsrq HkRrk Helper allowance & dRrZO;ikyu ds fy, ;fn dksbZ
helper j[kk tk;s rks izkIr HkRrk dj eqDrA
¼iv½ ‘kS{kf.kd HkRrk Academi allowance & lsok laEcU/kh dk;Z ds fy, ;fn dksbZ
training ;k motivation class ds fy, dksbZ ‘kS{kf.kd HkRrk fn;k tk;s rks dj
eqDrA

¼v½ onhZ HkRrk uniform allowance & dRrZO;ikyu ds fy, ;fn dksbZ uniform gS
rks mlds fy, izkIr HkRrk dj eqDrA

¼3½ futh O;;ksa dh iwfrZ gsrq HkRrk & /kkjk 10 ¼14½ ¼iii½ ds vuqlkj
fuEu HkRrksa dks fuf’pr jkf’k rd dj eqDr ?kksf”kr fd;k x;k gS&

¼i½cky ‘kS{kf.kd HkRrk ¼children education allowance½& deZpkjh ds fy, izR;sd

cPps ds fy, 100 Rs per month per child rd dj eqDr ‘ks”k dj ;ksX; vf/kdre 2
cPpksa ds fy,A

¼ii½ gksLVy HkRrk Hostel allowance& 300 Rs. Per month (maximum) 2 cPpkas ds
fy;s dj eqDr] ‘ks”k dj ;ksX;A

¼iii½ ifjogu HkRrk Transport allowance& ;fn deZpkjh dks ?kj ls dk;kZy;
vkus&tkus ds fy, ifjogu HkRrk fn;k tk;s rks vf/kdre 1600+ # izfrekg
dj eqDrA
Note- ;fn deZpkjh vaU/kk ;k viax gS rks 3200 # izfrekg dj eqDrA

¼iv½ Hkwfexr HkRrk underground allowance& ;fn deZpkjh dks Hkwfe ds uhps
vizkd`frd tyok;q ¼dks;ys dh [kku½ esa dk;Z djs rks izkIr Hkwfexr
HkRrk 800 # izfrekg dj eqDrA
 ¼v½ vfr Å¡pkbZ HkRRkk high altitude allowance& ;fn deZpkjh vfr Å¡pkbZ {ks=
esa fu;qDr gS rks izkIr ,slk HkRrk fuEu lhek rd
dj eqDr &
* ;fn Å¡pkbZ 9000 ls 15000 QhV rd gS rks 1060 Rs. Per month rd dj eqDr
* 15000 ls vf/kd Å¡pkbZ rd gS rks 1600 Rs. Per month rd dj eqDr
* 9000 ls de Å¡pkbZ ij laEiw.kZ HkRrk dj ;ksX;
(vi) ifjogu O;oLFkk esa yxs deZpkjh ds fy, HkRrk(Allowance to employees of
transport system) & ,sls deZpkjh tks ifjogu dks ,d LFkku ls nwljs
LFkku rd ykus ys tkus dk dk;Z djs o futh O;; ds fy, dksbZ HkRrk feys
rks izkIr jkf’k dk 70 % ;k 6000 Rs.per month rd dj eqDr ‘ks”k dj ;ksX; A
(vii) fof’k”V {ks= {kfriwjd HkRrs] (special compensatory allowances) fiNM+k {ks=]
lhekofÙkZ {ks= ;k leqUnz ry ls vf/kd Å¡Pkk {ks= vkfn fof’k”V
{ks= gksrs gSA
¼d½ tutkfr] vuqlwfpr {ks= HkRrk& ;g HkRrk e-iz-] m-iz-] rfeyukMw] dukZVd]
vklke] fcgkj] mMhlk vkfn jkT;ksa esa 200 # izfrekg rd dj eqDr] ‘ks”k
dj ;ksX; ANote- jktLFkku esa dj ;ksX;A
¼[k½ leqUnz ry ls vfr Å¡pkbZ {ks= HkRRkk&
1 tEew d’ehj ds fl;kphu {ks= esa ,slk HkRrk 7000 # izfrekg rd dj eqDrA
2 leqUnz ry ls 9000 QhV ls vf/kd Å¡PkkbZ okys {ks= esa ,slk HkRrk 800 #
izfrekg rd dj eqDrA
3 leqUnz ry ls 1000 ehVj ls vf/kd Å¡PkkbZ okys {ks= esa ,slk HkRrk 300 #
izfrekg rd dj eqDrA

(C) Allowance exemted on fulfitment of prescribed conditions:

a- edku fdjk;k HkRrk (House rent allowance)&;fn fu;ksDrk deZpkjh dks HRA ns rks
izkfIr jkf’k esa fuEu esa ls dj eqDr&

1. Actual HRA received

2.40% of salary (50% in metro City - Delhi, culcutta, Mumbai, channai )
3. actual rent paid – 10% of salary
Note: rhukas esa ls tks Hkh de] rd eqDr ‘ks”k dj ;ksX;A ;gk¡ salary=
B.S.+D.A.(*)+ commission
Note: ;fn djnkrk eq¶r ds edku esa jg jgk gS ;k iSr`d ds edku esa jgs rks lEiw.kZ
HRA dj ;ksX;A

b. euksjatu HkRrk (Entertainment allowance) ;fn deZpkjh dks euksjatu HkRrk feys
rks ,d ckj rks lEiw.kZ izkIr jkf’k Gross salary esa tks³sxs o ckn esa ;fn deZpkjh
ljdkjh gS rks /kkjk 16 (ii) ds vuqlkj fuEu dVkSrh nsaxs 1.Actual
allowance received 2.20% of
basic salary 3.Maximum
Rs. 5000 per year Note & tks Hkh de] dh drkSrh nsxsaA
Note & ;gk¡ dsoy ewy osru ysuk gSA
Note & xSj ljdkjh deZpkfj;ksa dks euksjatu HkRrs dh dVkSfr ugha nsrsA

c. vU; ykHk & vU; ykHk esa Gratuity,pension NaVuh ij {kfriwfrZ] vodk’k udnhdj.k
providend fund ls izkfIr;ka lHkh dks ‘kkfey djrs gS&

1.GRATUITY & lsok fuo`fr ds le; deZpkjh }kjk fu;ksDrk ds fy, dh xbZ yEch lsok ds
fy, fu;ksDrk ,d bZuke Gratuity ds #i esa nsrk gSA
  ljdkjh deZpkfj;ksa dks izkIr gratuity iw.kZr% dj eqDrA
 futh {ks= ds deZpkfj;ksa ds fy, izkIr gratuity fuEu fgLlk dj eqDr&
> ;fn Gratuity Hkqxrku vf/kfu;e 1972 ykxw gks& ;fn O;olkf;d laLFkku esa 10
ls vf/kd deZpkjh dke djs rks Gratuity Hkqxrku vf/kfu;e 1972 ykxw gksrk gSA xr
o”kZ esa ,sls laLFkku ds deZpkjh dks gratuity feys rks fuEu jkf’k dj eqDr &
1. Received gratuity
2. Monthly salary x 15/26 x Service period
3. Maximam 10 laces

Note- ;gk¡ osru = Basic salary + DA

Note & rhuksa esa ls tks Hkh de dj eqDr o ‘ks”k dj ;ksX;A Note & ;gk¡ ekfld osru
ls vk’k; lsok fuo`fRr ds ekg dk osru gS

Note & lsok o”kZ dh x.kuk esa N% ekg ls vf/kd dks iwjk o”kZ eku yks A

> ;fn Gratuity Hkqxrku vf/kfu;e 1972 ykxw u gks& ,sls laLFkku ds deZpkjh dks
izkIr Gratuity esa ls fuEu jkf’k dj eqDr gS &
1. Received gratuity
2. Average Monthly salary x ½ x Service period
3. Maximam 10 laces Note- ;gk¡ ekfld osru = B.S. + DA (*) + commission
Note& rhuksa esa ls tks Hkh de dj eqDr o ‘ks”k dj ;ksX;A
Note& vkSlr ekfld osru ls vk’k; lsok fuo`fRr ¼retirement½ ds rqjUr iwoZ ds
10 ekg dk osru A Note& lsok o”kZ dh x.kuk esa
eghuksa dks NksM+uk gSA
Note- ;fn iwoZ esa deZpkjh us iwoZ ds fdlh fu;ksDrk ls Gratuity dh dj eqfDr
dk ykHk fy;k rks ,slh iwoZ dh dj eqfDr dh jkf’k dks vf/kdre 10 yk[k #- esa ls ?
kVk nsxsaA
2. Pension & dbZ ckj deZpkjh dks lsok fuo`fr i’pkr~ ls e`R;w rd izfrekg ,d
fuf’pr jkf’k fu;ksDrk ls izkIr gksrh gS] bls isa’ku dgrs gSA e`R;w ds ckn gh
thou lkFkh dks feyus okyh isa’ku O.S. head esa ikfjokfjd isa’ku ls dj ;ksX;A

Taxation on Pension ¼isa’ku ij djk/kku½

1-ekfld isa’ku& ljdkjh o xSj ljdkjh deZpkfj;ksa dks izfrekg feyus okyh ekfld isa’ku
iw.kZr% dj ;ksX;A

2-,deqLr isa’ku commuted pension & lsok fuo`fr ds le; deZpkjh viuh vkxkeh isa’ku dk
dqN Hkkx ,d lkFk izkIr dj ldrk gS ftls commuted pension
dgrs gSA ,slh jkf’k esa ls fuEu dj eqDr &

 ljdkjh deZpkfj;ksa ds fy, commuted pension iw.kZr% dj eqDrA

 ;fn xSj ljdkjh deZpkjh gks vkSj Gratuity Hkh feys rks & Totel pension X 1/3 dj
eqDr] ‘ks”k dj ;ksX;A
 ;fn xSj ljdkjh deZpkjh dks Gratuity u feys rks &
Totel pension X 1/2 dj eqDr] ‘ks”k dj ;ksX;A Note & ;gk¡ izkIr jkf’k ls dqy isa’ku
Kkr djuk gSA
3. Compensation({kfriwfrZ)& ;fn xr o”kZ esa lsok ds nkSjku lsok fu;eksa
esa ifjorZu ds dkj.k fdlh Hkh izdkj dh {kfriwfrZ izkIr gks rks
iw.kZr% dj ;ksX;A

NaVuh ij izkIr {kfriwfrZ ¼compentation on retrenchment) & ;fn fdlh vf/kfu;e ds

rgr~ deZpkjh dh NaVuh dh tk;s vkSj lsok
fuo`fr ij compansation fn;k tk;s rks fuEu jkf’k dj eqDr& 1. Actual Amount
received 2. Daily
Average salary x 15 x Service period 3.
Maximam 5,00,000

Note & rhuksa esa tks Hkh de dj eqDr] ‘ks”k dj ;ksX;A

Note- osru = B.S.+ D.A. + Bonus + commission + all taxable allowances + monetary expenses for facility of
employees by employer+ (house facility+car facility)
Note & ;gk¡ nSfud osru ls vk’k; lsok fuo`fr ds rqjUr iwoZ rhu DysaMj ekg ds vkSlr ls gSA
Daily average salary = salary of 3 month/ 91 ;k 92
Note & ;gk¡ lsok o”kZ dh x.kuk esa 6 ekg ls vf/kd vof/k dks iwjk o”kZ ekusxsaA

Note & ;g fu;e izca/kd] iz’kkld] vf/k{kd ftldk osru 1600 izfrekg ls T;knk gksus ij ykxw
ugha gksrk A

,sfPNd lsok fuo`fr ij Hkqxrku & ¼voluntry retirement scheme½ &;fn deZpkjh ,sfPNd lsok
fuo`fr ;kstuk ds rgr lsok fuo`fr ysrk gS rks izkIr {kfriwfrZ esa ls fuEu jkf’k dj eqDr &

1- izkIr jkf’k
2- ekfld osru X 3 X lsok ds iw.kZ o”kZ
3- ekfld osru X ‘ks”k lsok vof/k ¼ekg esa½
4- vf/kdre 500]000 #- Note & pkjksa esa tks Hkh de dj eqDr] ‘ks”k dj
;ksX;A

Note & ;gk¡ osru = B.S.+ D.A. (*) +

4. Encashment for Earnleave& ;fn xr o”kZ esa deZpkjh dks lsok ds nkSjku
NqfV~V;k¡ miHkksx u djus ds dkj.k dkbZ
uxn jkf’k izkIr gks rks iw.kZr% dj ;ksX;A

 lsok fuo`fr ij izkIr jkf’k esa ls fuEu dj eqDr

 ljdkjh deZpkfj;ksa dks izkIr ,slh jkf’k iw.kZr% dj eqDr A
 xSj ljdkjh deZpkfj;ksa dks izkIr ,slh jkf’k esa ls fuEu dj eqDr &
1- IkzkIr jkf’kA
2- 10 ekg dk osruA
3- tek vodk’k X vkSlr osruA
4- vf/kdre 300]000 #-A
Note & pkjksa esa tks Hkh de dj eqDr] ‘ks”k dj ;ksX;A Note &
osru = B.S.+ D.A. (*) +
Note & ;gk¡ vkSlr osru vk’k; lsok fuo`fr ds rqjUr iwoZ 10 ekg ds vkSlr osru ls gSA
Note & tek vodk’k dh x.kuk esa izR;sd lsok o”kZ ds fy, vf/kd ls vf/kd 1 ekg (30 days) dk
vodk’k Lohd`r Note & lsok o”kZ dh x.kuk es eghuksa dks
NksM+ks A Note & ;fn iwoZ
fu;ksDrk ls izkIr ,slh jkf’k cnys fdlh dj eqfDr dk ykHk fy;k gS rks mls vf/kdre 300]000
esa ?kVk nsxsaA

5.Provident Fund &

deZpkjh dh Hkfo”; lqj{kk ds fy, cM+s O;olkf;d laxBu ,d dks”k dk

fuekZ.k djrs gS ftlesa lkekU;r% deZpkjh vkSj fu;ksDrk izfrekg ,d fuf’pr jkf’k tek djkrs
gS ¼bl tek ij izkI; C;kt Hkh bl QaM esa tqM+rk gSA bl QaM dh jkf’k deZpkjh lsok
fuo`r gksuss ij nh tkrh gSA bl QaM dks provident fund dgrs gSA ½ bl provident fund ij
lsok fuo`fr ls igys fuf’pr mÌs’;ksa ds fy, loan Hkh fy;k tk ldrk gSA provident fund 3 izdkj
ds gksrs gS &

1- oS|kfud Hkfo”; fuf/k statuary provident fund& ;g ljdkjh laLFkkvksa esa j[ks tkrs
gSA
2- izekf.kr Hkfo”; fuf/k recognized provident fund & ;g futh {ks= dh cM+h
dEiuh;ksa esa j[ks tkrs gS tks I.T. officer }kjk izekf.kr gksrs gSA
3- vizekf.kr Hkfo”; fuf/k unrecognized provident fund & ;g NksVs O;olk;ksa esa j[ks
tkrs gSA

provident fund esa izfro”kZ tek gksus okyh jkf’k rFkk lsok fuo`fr ij feyus okyh jkf’k
esa dj ;ksX; fgLlk &

(A) fu;ksDrk dk va’k nku employers contribution – S.P.F. rFkk U.R.P.F. esa izfro”kZ
tek fu;ksDrk dk va’k nku dj eqDr ysfdu R.P.F. esa osru 12 izfr’kr ls vf/kd dk
va’knku dj ;ksX;A

> ;fn lsok fuo`fr ij S.P.F. vkSj R.P.F. ls Hkqxrku izkIr gks rks dj eqDr]
U.R.P.F. ls Hkqxrku izkIr gksus ij fu;ksDrk dk va’k nku dj ;ksX; A Salary =
B.S.+D.A.(*)+Commission on sale
(B) deZpkjh dk va’knku & employees contribution & rhuksa P.F. esa deZpkjh
dk va’knku B.S. esa tqM+k gksrk gS vFkkZr dj ;ksX; gksrk gS] bls vyx ls ugha
tksM+rsA
> lsok fuo`fr ij izkIr jkf’k esa pwadh deZpkjh ds va’knku ij igys dj yx
pwdk gS vr% nkSckjk ugha yxsxk A
(C) izfro”kZ tek gksus okyk C;kt & (intrest Deposit per year) S.P.F. rFkk U.R.P.F.
esa ,slk tek C;kt iw.kZr% dj eqDr] R.P.F. esa 9-5 izfr’kr ls vf/kd dj ;ksX;A
Note - U.R.P.F. ls Hkqxrku izkIr gksus ij ;fn mlesa deZpkjh dk va’knku ds fgLls ij C;kt
feys rks og O.S. head esa dj ;ksX;A

3-Perquisites & dbZ ckj fu;ksDrk deZpkjh dks fu;qfDr vuqcU/k ds rgr ;k ,sls gh
dqN lqfo/kk,¡¼oLrq ;k udn esa½ iznku djrk gS ftUgs vuqykHk dgrs
gSA

¼i½ lHkh deZpkfj;ksa ds fy;s dj ;ksX; vuqykHk

 ¼d½ fu;ksDrk }kjk jgus ds edku dh lqfo/kk& ¼ Value of free accommodation ½
& ;fn fu;ksDrk deZpkjh dks fu;qfDr vuqcU/k ds rgr edku farm house,hotel,flate,
guest house etc. dh lqfo/kk iznku djs rks dj ;ksX; jkf’k &

> vlqlfTtr edku dh lqfo/kk &

1- ljdkjh deZpkjh dh n’kk esa & ljdkjh deZpkfj;ksa dks izkIr edku lqfo/kk dk dj
;ksX; eqY; iz’u esa nh lwpuk ds vk/kkj ij djsxsa A
2- xSj ljdkjh deZpkjh dh n’kk esa &
 ;fn edku fu;ksDrk dk Lo;a dk gks&
1- ;fn edku 25]00]000 ls vf/kd vkcknh okys {ks= esa gks ,sls esa edku dh
lqfo/kk dk ewY; osru dk 15 % gksxkA
2- ;fn edku 10]00]000 ls vf/kd vkSj 25]00]000 rd vkcknh okys {ks= esa gks
rks edku lqfo/kk dk ewY; osru dk 10 % gksxkA
3- ;fn edku 10]00]000 ls de vkcknh okys {ks= esa gks osru dk 7-5 % lqfo/kk
dk dj ;ksX; ewY;A

Note & xr o”kZ esa ftrus ekg edku dh lqfo/kk iznku dh xbZ mruh vof/k ds fy, gh osru
dk % Kkr djsxsaA

 ;fn edku fdjk;k ;k lease dk gks &

;fn fu;ksDrk fdjk;s ij ysdj ;k lease ij ysdj deZpkjh dks edku dh lqfo/kk nsrk gS
rks fuEu jkf’k dj ;ksX;

1- fu;ksDrk }kjk pwdk;k x;k okLrfod fdjk;k A tks Hkh de dj ;ksX;

2- osru dk 15 % A

 gksVy esa jgus dh lqfo/kk & ;fn xr o”kZ esa ljdkjh ;k xSj ljdkjh deZpkjh dks
gksVy esa jgus dh lqfo/kk iznku dh tk;s rks lqfo/kk dk dj ewY; A
1- ;fn gksVy lqfo/kk deZpkjh ds transfer ds dkj.k gks & nwljs LFkku ij transfer
gksus ij ogk¡ nh xbZ gksVy lqfo/kk 15 fnu rd dj eqDr A
2- ,sls gh gksVy lqfo/kk nsus ij & fuEu jkf’k dj ;ksX; &

1- osru dk 24 % tks Hkh de dj ;ksX;

2- gksVy dk okLrfod fdjk;k

3- nwjLFk {ks= esa edku & ;fn ukSdjh ds dkj.k ,sls {ks= es jgs tgk¡ vkcknh
20]000 ls de gks rks edku dj eqDr A
4- transfer gksus ij nks edku dh lqfo/kk& ;fn xr o”kZ esa deZpkjh dk transfer gks
x;k gS vkSj u;s LFkku ij u;s edku dh lqfo/kk nh xbZ gS rFkk iwjkus LFkku
okys edku dks deZpkjh us [kkyh ugha fd;k gS rks bls ,d le; esa nks edku dh
lqfo/kk ekusxsa rFkk fuEu jkf’k dj ;ksX; &
→ izFke 90 fnu rd dksbZ Hkh ,d edku de ewY; okys dj ;ksX; gksxk] blds
i’pkr~ nksuksa edku dj ;ksX;A

> lqlfTtr edku dh lqfo/kk &

;fn djnkrk dks edku ds lkFk QuhZpj T.V. frize washing machine furniture etc. dh Hkh
lqfo/kk iznku djs rks mls lqlfTtr edku dgrs gS rFkk dj ;ksX; ewY; &

1- ;fn ,slk QuhZpj fu;ksDrk dk Lo;a dk gks rks ykxr dk 10% lqfo/kk dk ewY;
gksxkA
 2- ;fn fu;ksDrk us ,slk QuhZpj fdjk;s ij ysdj fn;k gS rks fu;ksDrk }kjk pwdk;k x;k
okLrfod fdjk;k lqfo/kk dk dj ;ksX; ewY;A

Note & ;gk¡ ykxr dk 10% djuk gS depreciation dk /;ku ugha j[kuk gS A

Note & lqlfTtr edku dh fLFkfr esa igys edku vlqlfTtr ekudj x.kuk djsxsa fQj ml
ewY; esa QuhZpj lqfo/kk dk dj ;ksX; ewY; tksM+sxsa A

Here salary= B.S.+ D.A. (*)+ commission + all taxable allowances + salary from other employes+bonus

Note & ;fn Åij fy[kh fdlh Hkh edku dh lqfo/kk ;k QuhZpj dh lqfo/kk ds cnys
fu;ksDrk deZpkjh ls dksbZ jkf’k olwy djs rks mls dqy dj ;ksX; edku lqfo/kk esa
ls ?kVk nsxsa A bls fj;k;fr edku lqfo/kk dgrs gS A

¼[k½ fpfdRlk lqfo/kk &

1- ;fn ljdkjh ;k fu;ksDrk dk Lo;a dk vLirky gks rks deZpkjh ;k mlds ifjokj ds
lnL;ksa dks nh xbZ lqfo/kk dj eqDRkA

2- ;fn deZpkjh ;k mlds ifjokj ds lnL;ksa dk ljdkjh fpfdRlky; esa bykt djk;k tk;s vkSj
fu;ksDrk iquHkZj.k djsa rks lEiw.kZ jkf’k dj eqDrA

3- ;fn deZpkjh ;k mlds ifjokj ds lnL;ksa dk futh fpfdRlky; esa bykt djk;k tk;s rks
15000 # ls vf/kd iquHkZj.k dj ;ksX; A

4- ;fn deZpkjh dk LOkkLF; chek izhfe;e fu;ksDrk djok;s rks iw.kZr% dj ;kaX; A

5- fons'k esa fpfdRlk lqfo/kk & ;fn deZpkjh ;k mlds ifjokj ds lnL;ksa dk bykt fons’k
esa gks vkSj fu;ksDrk iquHkZj.k djs rks

 jksxh ds bykt dk O;; dj eqDrA

 jksxh o ,d attenant(ifjpkyd)dk ;k=k o Bgjus dk O;; dj eqDrA vU; rhljk O;fDr

tk;s rks o Bgjus dk O;; dj ;ksX; A

Note- ;k=k O;; ¼jksxh o ifjpkyd½ dsoy mlh n”kk esa dj eqDr tc deZpkjh dh Gross
totel income 200,000 # ls vf/kd uk gksA
Note- fpfdRlk o Bgjus ds O;; ¼jksxh o ifjpkyd½ R.B.I. dh Limit ls T;knk gksus ij dj
;ksX; A Note- ifjokj ds lnL; esa ekrk&firk] iq=& iq=h] vkfJr HkkbZ&
cfgu vkSj iRuh dk “kkfey djrs gSA

(x) ;k=k O;; esa lgk;rk & ;fn 4 o’kZ ds lewg & 2014 -2017 esa deZpkjh dks ?kweus
tkus dh lqfo/kk gks rks izFke ckj rks iw.kZr% dj eqDr] “ks’k dj ;ksX; A
dj eafDRk dh vf/kdre lhek A.C.1 class dk fdjk;k gSA Note ;gk¡ o’kZ 1 jan. to 31
Dec.gksxkA

(?k) fu;ksDrk }kjk deZpkjh ds nkf;Roksa dk Hkqxrku & /kkjk 17(2)(iv) & ;fn xr o”kZ esa
fu;ksDrk deZpkjh ds ,sls nkf;Roksa dk Hkqxrku djsa tks fu;ksDrk ds u pwdkus ij
deZpkjh dks pwdkus iM+rs rks fu;ksDrk }kjk pwdk;h xbZ okLrfod jkf’k lHkh
deZpkfj;ksa ds fy, dj ;ksX; ,sls Hkqxrku &
 1- deZpkjh ds Dyc ,oa gksVy ds fcyksa dk fu;ksDrk }kjk Hkqxrku tks deZpkjh ds
uke ls gSA
2- deZpkjh dk dj nkf;Ro A
3- deZpkjh }kjk j[ks x;s ukSdj ds osru dk fu;ksDrk }kjk Hkqxrku A
4- deZpkjh ds fdlh _.k dk fu;ksDrk }kjk Hkqxrku A

(M+)thou chek ;k okf”kZdh dk HkqXkrku&fu;ksDrk izR;{k #i ls deZpkjh dh LIC ;k vU;

fdlh okf”kZdh ;kstuk ds fy, Hkqxrku djs rks iw.kZr% dj ;ksX;

(p) py lEifr dk gLrkUrj.k & ;fn xr o”kZ esa fu;ksDrk viuh fdlh py laEifr dk gLrkarj.k
deZpkjh ;k mlds ifjokj ds fdlh lnL; dks fcuk ewY; ;k ewY; ij transfer djs rks lqfo/kk
dk ewY;¾laEifr dk okLrfod ewY;&gLrkarj.k ewY;A ewY; ãl nj&

1- dEI;qVj] bysDVªksfuDl oLrqvksa ij 50%

2- eksVj dkj ij 20 izfr’kr ¼?kVrs ewY; ij½ Written done value
3- vU; laEifr;ksa ij ykxr dk 10 izfr’kr
4- ãl dz; frfFk ls 12 ekg rd ds vk/kkj ij yxsxk ¼izfro”kZ½

Note: electronic lkeku tSl T.V. frize oven mixer dks ‘kkfey ugh djsaxsA

(N) fcuk C;kt ds fj;k;fr C;kt ds _.k dh lqfo/kk& ;fn fofHkUu mÌs’;ksa
ds fy, fu;ksDrk eq¶r ;k de C;kt ds _.k dh lqfo/kk iznku djsa rks
ml _.k izpfyr S.B.I. dh C;kt nj ls dj yxsxkA

_.k dk mi;ksx dj ;ksX; C;kt

nj
¼1½ edku gsrq%
9-40% (For Female)
9.45 % (For Male)

¼2½ ubZ dkj gsrq%

For old car 9-75% (For Female)
9.80 % (For Male)
For New Car
13.20 % (For BOTH)
¼3½ nqifg;k okgu gsrq% 12.20 %

¼4½ f’k{kk _.k

4 yk[k j- rd 11-20%
4 yk[k j- ls vf/kd o 7-5 yk[k j- rd 11-20%
7-5 yk[k ls vf/kd 10-90-%
¼yM+fd;ksa gsrq _.k ysus ij mDr lHkh njksa
esa 0-5% dh deh dh tk;sxh½
¼5½ O;fDrxr dk;Z gsrq% 12-60 %

Note & C;kt vf/kdre ekfld ‘ks”k ¼izR;sd ekg dh vafre rkjh[k½ ij yxsxkA
Note & ;fn _.k dsalj] {k; jksx] ,M~l ds bykt ds fy, fy;k tk;s rks dj eqDrA
Note & ;fn _.k 20]000#- ;k blls de dk gks rks C;kt dj eqDrA

10
(t) py lEifr dk mi;ksx & ;fn djnkrk ;k mlds ifjokj ds lnL;ksa dks fu;ksDrk eq¶r esa py
lEifr dk mi;ksx gsrq nsrk gS rks fuEu ewY; dj ;ksX;&

1- ;fn lEifr dk ekfyd fu;ksDrk Lo;a gS rks ykxr esa 10%¼àkl dk /;ku ugha j[kuk½
2- ;fn fu;ksDrk py lEifr fdjk;s ij ysdj nsrk gS rks pqdk;k okLrfod fdjk;k lqfo/kk dk
y{;A

Note & ;fn ,sls mi;ksx ds cnys deZpkjh ls dksbZ jkf’k olwys rks dj ;ksX; ewY; ls ?
kVk nsxsaA Note & computer, laptop dh lqfo/kk
dj eqDrA

(ii) lHkh deZpkfj;ksa ds fy, dj ;ksX; vuqykHk

1- NqV~Vh eukus ds fy, tkus fd lqfo/kk& ;fn fu;ksDrk deZpkjh dks ;k mlds ifjokj ds
lnL;ks

NqV~Vh eukus ds fy, rFkk ;k=k] ?kqeus&fQjus] Bgjus vkfn fd lqfo/kk ns

vFkkZr~ ,sls fdlh O;; dk Hkqxrku djrk gS rks fu;ksDrk }kjk okLrfod O;; lqfo/kk dk ewY;
gksxkA ;fn deZpkjh Lo;a rks dk;kZy; ds dk;Z ls ckgj tkrk gS lkFk esa family Hkh tkrh
gS rks fu;ksDrk }kjk family ij fd;k x;k O;; dj ;ksX;A

Note & mijksDr lqfo/kk ds cnys deZpkjh ls dksbZ jkf’k olwy dh tk;s rks dj ;ksX; jkf’k
ls ?kVkvks A

2- fu’kqYd Hkkstu ,oa pk; uk’rs dh lqfo/kk & dk;kZy; le; ds nkSjku pk; uk’rs dh
lqfo/kk iw.kZr% dj eqDr A ;fn ;g lqfo/kk ckgj gksVy esa nh tk;s rks Hkh dj eqDr
A vU; n’kkvksa esa Hkkstu lqfo/kk izfrO;fDr izfr Hkkstu 50# rd dj eqDr] ‘ks”k dj
;ksX; A
3- migkj Valuation of gifts & ;fn deZpkjh dks ;k mlds ifjokj ds lnL;ksa dks fu;ksDrk
dksbZ migkj voucher/token nsrk gS rks ,slk dqy migkj 5000 # rd dj eqDr] ‘ks”k dj
;ksX; A

Note & ;fn migkj udn ;k udn esa ifjorZuh; gks rks iw.kZr% dj ;ksX; A

4- credit card dh lqfo/kk& ;fn deZpkjh ;k ifjokj dk lnL; dksbZ O;; djsa tks fu;ksDrk }
kjk iznku fd, credit card ls charge fd;k tk;s rks ,sls O;; dk fu;ksDrk }kjk iqu%HkZj.k
¼Reibursement½ gksus ij okLrfod iqu%HkZj.k dh xbZ jkf’k dj ;ksX;

Note & ;fn O;; dk;kZy; ds fy, fd;s tk;s rks dj eqDr A

5- Dyc ds fy;s fd;s O;;ksa dk Hkqxrku & deZpkjh ;k mlds ifjokj ds lnL; Dyc tkrs gS
vkSj O;; djrs gS rks ,sls fdlh Hkh O;; dk fu;ksDrk }kjk iqu%HkZj.k fd;k tk;s rks
okLrfod O;; dj ;ksX;A

Note & ;fn lHkh deZpkfj;ksa dks Health club sports club dh lqfo/kk gks rks dj eqDr A

fof’k”B deZpkjh & ;fn ,d deZpkjh fof’k”B gksxk ;fn mldh ekSfnzd
vk; 50]000# okf”kZd ls T;knk gks vFkok og dEiuh dk lapkyd gks vkSj
mldk dEiuh esa lkjoku fgr gks ¼mlds ikl dEiuh ds 20 izfr’kr ls T;knk va’k gks½
 ekSfnzd vk; esa B.S.+ Bonus + commission + all taxable allowences +taxable amount of
gratuity,pension,compensation,encashment or earned leave + monetary exp. Made by employer for
employee (futh fpfdRlky; esa bykt ij 15000# ls vf/kd lqfo/kk) + ;k=k lgk;rk dk dj ;ksX;
Hkkx + LIC premium paid by employer+D.A.

 bl ;ksx esa ls euksjatu HkRrk & ¼/kkjk 16 ¼2½ ]fu;kstu dj employment tax
¼/kkjk 16 ¼2½ ½ dh dVkSrh ?kVk;sxsa

11

1- ?kjsyw ukSdj dh sweeper,watchman vkfn dh lqfo/kk & ;fn iqu%HkZj.k fu;ksDrk

dks ,sls fdlh ukSdj dh lqfo/kk ns rks
fu;ksDrk }kjk pwdkbZ xbZ jkf’k dj ;ksX; A
Note & ;fn ,sls deZpkjh ukSdj dh fu;qfDr deZpkjh djs ckn esa mlds osru dk iqu
%HkZj.k fu;ksDrk djs rks lqfo/kk lHkh deZpkfj;ks ds fy, dj ;ksX;A
Note & ;fn fu;ksDrk dk Lo;a dk edku gS vkSj fu;ksDrk ekyh dh lqfo/kk ns rks ekyh
dj eqDrA

2- xSl] ikuh] fctyh fd lqfo/kk & ;fn fu;ksDrk deZpkjh dks mijksDr lqfo/kk iznku
djs rks fu;ksDrk }kjk pqdk;h xbZ okLrfod jkf’k dj ;ksX;A
;fn fu;ksDrk Lo;a ds Lkk/kuksa ls ,slh lqfo/kk iznku djs rks lqfo/kk fd ykxr
dj ;ksX;A

Note & ;fn xSl] fctyh] ikuh dk fcy deZpkjh ds uke ls vk;s vkSj fu;ksDrk mldk iqu
%HkZj.k djs rks lHkh deZpkfj;ksa ds fy, dj ;ksX;A

3- f’k{k.k lqfo/kk & ;fn deZpkjh ds cPpksa ;k ifjokj ds lnL;ksa dks fu;ksDrk eq¶r
f’k{kk lqfo/kk iznku ds rks fu;ksDrk dk O;; dj ;ksX; A
> ;fn Ldwy ;k dkWyst fu;ksDrk dk Lo;a dk gks & ;fn fu;ksDrk dh Lo;a dh
f’k{k.k laLFkk gS rks ifjokj ds lnL;ksa dks ,slh lqfo/kk gksus ij vkl&ikl mlh Lrj
dh Ldwy dh Qhl] lqfo/kk dk dj ;ksX; eqY; gksXkh A

Note & deZpkjh ds Lo;a ds iq=&iqf=;ksa dh n’kk esa 1000# izfr ekg cPpk rd f’k{kk
lqfo/kk dj eqqDrA

¼iv½ lHkh fof’k”B deZpkfj;ksa ds fy;s dj ;ksX; vuqykHk

1- ;krk;kr lqfo/kk & ;fn fu;ksDrk dk dk;Z Public transportation dk gS rks deZpkjh ;k
mlds ifjokj ds lnL;ks dks fu%’kqYd ;k=k lqfo/kk iznku djus ij lkekU; turk ls
olwyh dh jkf’k lqfo/kk dk ewY; gksXkhA

Note : ysfdu ;fn Railway ;k Airline company }kjk deZpkjh ;k mlds ifjokj ds lnL;ks dks nh xbZ
,slh ;krk;kr lqfo/kk iw.kZr% jd eqDrA

fdlh djnkrk dh osru ‘kh”kZd dh dj ;ksX; vk; dh x.kuk ds fy;s

igys Gross salary esa Basic salary, All taxable allowances, All taxable facility,
Taxable income of retirement, Benefit etc. dks tksMdj Gross taxable salary
Kkr bl Total esa ls /kkjk 16 dh dVkSfr;ka nsrs gS&
1] /kkjk 16(ii) &exempted part of entertainment allowances(only for government
employees)

2] /kkjk 16(iii) & Tax on employement/ profession

Note : ;fn is’kk laca/kh dj deZpkjh pqdk;s rks ;gk¡ ?kVk;sxsa vkSj ;fn fu;ksDrk pqdk;s
rks igys Åij Gross salary esa tksM+sxsa fQj ?kVk;sxsaA

 Salary head esa fofHkUu x.kukvksa ds fy, osru esa D.A. lsok ‘krksZa esa gksus ij
gh tksM+sxsa A D.A.lsok ‘krksZa dk vk’k; bls lsok fuo`fr ds ykHkksa (P.F.,
pension, gratuity,) esa tksM+sxsa A

,d dEiuh ] ,d QeZ ] A.O.P. (association of local authority)] d`f=e U;kf;d O;fDrA

2- dkj dh lqfo/kk & fu;ksDrk ;fn deZpkjh dks fdjk;s ij ysdj ;k Lo;a dh
dkj lqfo/kk ns vkSj mldk deZpkjh dsoy djs rks bls vuqykHk ugha
ekusxsa ysfdu ;fn vkaf’kd futh mi;ksx djs ;k iw.kZ #i ls futh mi;ksx
djs rks fuEu jkf’k dj ;ksX; A

dkj dh lqfo/kk dk ewY;kadu

fofHkUu ifjfLFkfr;k¡ 1-6 yh- ls vf/kd {kerk 1-6 yh- rd dh {kerk dh

dh dkj dkj

1- dkj fu;ksDrk dh gks

vFkok mlus fdjk;s ij yh ‘kwU; ‘kwU;
gks % ¼pykus ds O;; + pkyd dk ¼pykus ds O;; + pkyd dk
a& dsoy dk;kZy; ds fy, osru + f?klkoV ewy ykxr osru + f?klkoV ewy ykxr
iz;ksx b& dh 10% - deZpkjh }kjk nh dh 10% - deZpkjh }kjk nh
iw.kZr% futh iz;ksx esa x;h jkf’k ½ x;h jkf’k ½
& ¼leLr [kpsZa
fu;ksDrk ogu djsa½ 2400# izfr ekg 1800# izfr ekg
900# izfr ekg 600# izfr ekg
900# izfr ekg 900# izfr ekg

C -vkaf’kd #i ls futh
iz;ksx & I.& leLr
[kpsZa fu;ksDrk ogu djsa
II.& futh iz;ksx ds [kpsZa
deZpkjh ogu djsa
¼I rFkk II nksuksa esaa
pkyd dh lqfo/kk ds fy,
vfrfjDr½

2-dkj deZpkjh dh gks o

mlds [kpsZ fu;ksDrk ogu ‘kwU; ‘kwU;
djsa %
fu;ksDrk dk O;; & 2400 # fu;ksDrk dk O;; & 1800 #
a&dkj dk iz;ksx iw.kZr%
fu;ksDrk dk O;; & 3300 # izfr ekg fu;ksDrk
dk;kZy; ds fy, gks
izfr ekg dk O;; & 2700 # izfr ekg
b&vkaf’kd #i ls dk;kZy;
ds fy, gks rFkk&

i pkyd dh lqfo/kk ugha

gks ii pkyd dh
lqfo/kk gks

3-deZpkjh dk vU; okgu

gks] [kpsZa fu;ksDrk ogu ‘kwU; ‘kwU;
djsa fu;ksDrk dk O;; & 900 # fu;ksDrk dk O;; & 900 #
a& iw.kZr% dk;kZy; ds izfr ekg izfr ekg
fy, iz;ksx b&
vkaf’kd #i ls dk;kZy; ds
fy, iz;ksx

4-,d ls vf/kd dkjksa dk

vkaf’kd #i ls futh iz;ksXk ¼2400 # + 900 # ¼1800 # + 900 #
¼pkyd@fcuk pkyd ds ½ izfrekg ½ izfrekg ½
,d dkj dk ewY;kadu a& 2400# izfr ekg 1800# izfr ekg
pkyd lfgr
b& fcuk ¼ ‘ks”k dkjsa deZpkjh ds
pkyd futh mi;ksx esa vk;h gks ]
;g ekudj OkkD;ka’k 1
‘ks”k djksa ewY;kadu & ¼b½ dh rjg ewY;kadu
djuk ½

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