Tax knowledge and compliance at educational level)

BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)

Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 23

'kS{kf.kd Lrj ij dj Kku rFkk vuqikyuk (Tax knowledge and compliance at educational

level)

Author : Dr. O.P. Jain

(Assistant professor, UCCMS, MLSU, Udaipur)

Mobile : 9413832947

65, Sukhadia Nagar, Unversity Road, Udaipur

Co - Author : CA Hemant Kaduniya Research Scholar,

Guest Faculty of UCCMS, MLSU,

PIM, Pacific University, Udaipur

Mobile : 9829177442

24F, Adarsh Nagar, University Road, Udaipur

Email : [email protected]

Abstract

mn;iqj esa 'kS{kf.kd Lrj ij dj Kku rFkk vuqikyuk

(Tax knowledge and compliance at educational level in Udaipur)

dj vuqikyuk dh vko';drk ,oa tkx:drk 'kS{kf.kd Lrj ls izkjEHk gksrh gSA vr% izLrqr 'kks/k

esa fo|kFkhZ;ksa rFkk v/;kidksa ftUgsa vk;dj ds fu;eksa ij dj vuqikyuk dh izsj.kk ij 'kks/k fd;k x;kA

mn;iqj {ks= ds fo|kFkhZ;ksa rFkk f'k{kdksa dk Lrfjr vk/kkj ij yxHkx 200 ls vf/kd v/;kidksa rFkk

fo|kFkhZ;ksa dk izfrn'kZ fy;k x;k rFkk muls iz'ukoyh }kjk leadksa dk ladyu fd;k x;kA dj

vuqikyuk ds fofHkUu dkjdksa tSls & ljdkj }kjk vk;dj dkuwu rFkk fu;eksa dks ykxw djus esa dh tkus okyh

l[rh] vk;dj dkuwuh Hkk"kk gksus dh otg ls le>us ;ksX; ugha] 'kkfLr ;k vfHk;kstu dk Mj] dj vf/kdkfj;ksa dk O;ogkj]

dkxth dk;Zokgh dk Mj] vk;dj QkWeZ Hkjus esa yxus okyk le; rFkk leL;k;sa] dj ns;rk lhek 200000:- dk de gksuk

ij v/;;u fd;k x;kA mijksDr 'kks/k dk ifj.kke n'kkZrk gS fd mn;iqj ds O;f"V f'k{kd ,oa fo|kFkhZ

vk;dj dks ,d dfBu dj] dkuwuh Hkk"kk rFkk iz'kklfud dk;Zokgha ekurs gS ftlls os vk;dj dkuwu ds

izfr :>ku ugha j[krs gSA f'k{kdksa rFkk fo|kFkhZ;ksa esa vk;dj dkuwu dh lkekU; tkudkjh ds vfrfjDr

mailto:[email protected]


Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com 4

dksbZ O;kogkjkRed Kku ugha ik;k x;kA 98 izfr'kr O;f"V;ksa esa izR;{k dj dksM ds ckjs esa tkx:drk

ugha ikbZ xbZA dsoy 14-60 izfr'kr O;fDr;ksa us orZeku vk;dj lhek ij lUrqf"V trkbZA 'ks"k us bls

c<+kus ij lgefr trkbZA vr% ;g dgk tk ldrk gS fd vk;dj dk Kku dj vuqikyuk esa o`f) djrk

gSA

'kS{kf.kd Lrj ij dj Kku rFkk vuqikyuk

(Tax knowledge and compliance at educational level)

ifjp; &

fdlh ns'k dh vFkZO;oLFkk dh jhM+ dh gM~Mh mldk jktLo gksrh gSA vf/kdka'k ns'kksa esa vk;dj

dk jktLo esa ;ksxnku lokZf/kd gSA Hkkjr esa vk;dj ,d izR;{k ,oa izxfr'khy dj gSA izR;{k dj ls

vk'k; ,sls dj ls gksrk gS ftldk Hkkj mlh O;fDr dks ogu djuk iM+rk gS ftl ij ;g yxk;k tkrk

gSA Hkkjr esa loZizFke vk;dj 1861 esa fczVh'k ljdkj ds 'kkludky esa lj tSEl foYlu us yxk;k FkkA

lu~ 1886 esa igyh ckj vk;dj vf/kfu;e ikl fd;k x;kA

vk;dj vf/kfu;e] 1961 &

leLr Hkkjr esa vk;dj vf/kfu;e] 1961 viSy 1]1962 esa ykxw fd;k x;kA vk;dj vf/kfu;e

ds lkFk lkFk vk;dj fu;e] 1962] izR;sd o"kZ ds foÙkh; ctV] uksfVfQds'kUl~] ldZqyj rFkk

U;k;ky;ksa ds fu.kZ;ksa }kjk vk;dj vf/kfu;e dh vuqikyuk dh tkrh gSA orZeku esa bl vf/kfu;e

ds vUrxZr 298 /kkjk;sa] fofHkUu mi/kkjk;sa rFkk 14 vuqlwfp;k¡ gSA

izR;{k dj dksM &

tqykbZ] 2009 esa rRdkyhu ea=h Jh iz.kc eq[kthZ }kjk laln esa izR;{k dj dksM dk Mªk¶V izLrqr

fd;k x;kA bl dksM esa 319 dksM rFkk 22 vuqlwfp;k¡ nh xbZA bl dksM esa 1961 esa ikfjr vk;dj

vf/kfu;e dks gVkdj vk;dj dkuwu] fofu;eksa ds ljyhdj.k dh ckr j[kh x;hA bls 2011 ls ykxw

fd;k tkuk Fkk ijUrq bls 2014 rd ds fy;s LFkfxr fd;k x;k gSA izR;{k dj dksM dk izeq[k

mís'; O;f"V djnkrkvksa gsrq dj dkuwuksa dk ljyhdj.k djuk gS rkfd djk/kku esa ikjnf'kZrk

LFkkfir gks ldsA

dj vuqikyuk &

foÙkh; o"kZ 2011&12 gsrq Hkkjr esa 3-5 djksM+ vFkkZr dqy tula[;k ds 2-89 izfr'kr O;fDr;ksa us

viuk vk;dj fjVuZ QkWeZ nkf[ky fd;kA foÙkea=h ih- fpnEcje us xr o"kZ 2012&13 esa lalnh;

lykgdkj lfefr ds le{k ;g ckr j[kh fd Hkkjr esa xr o"kZ 2011&12 esa dsoy 14-6 yk[k yksxksa

us 10 yk[k :i;s ls vf/kd vk; ?kksf"kr dh gS tks fd vokLrfod izrhr gksrh gSA ih- fpnEcje dk

dguk Fkk fd Hkkjr esa dj vuqikyuk dk Lrj dkQh de gSA



29 tqykbZ 2013 dks fu;kstu deh'ku us iszl foKfIr esa Li"V fd;k fd Hkkjr esa xjhch js[kk ls

uhps thou ;kiu djus okys dsoy 22 izfr'kr jg x;s gSA 17 twu 2013 dks izR;{k djksa dk dsfUnz;

cksMZ dh v/;{k lq/kk 'kekZ us vk;dj foHkkx ls feVhax ds nkSjku dgk fd dsoy 42800 O;fDr;ksa

}kjk ,d djksM+ ls Åij dh vk; n'kkZuk vokLrfod izrhr gksrk gS ftlesa dEifu;k¡] QeZ Hkh 'kkehy

gSA

mijksDr dFku ds ifjisz{; esa ;fn fuEu pkVZ dks ns[kk tk;s] rks Li"V gksrk gS] djnkrkvksa }kjk

o"kZ 2011&12 esa n'kkZbZ xbZ vk; rFkk mudk dqy izfr'kr fdl izdkj jgkA

fp= la[;k 1 2011&12 esa vk;dj iznkrkvksa dk oxhZdj.k

mijksDr fp= ls Li"V gS fd 5 yk[k :- rd dh vk; n'kkZus okys O;fDr;ksa dh la[;k 88-98

izfr'kr gS rFkk 20 yk[k ls vf/kd vk; fn[kkus okys O;fDr;ksa dh la[;k dsoy 4-06 yk[k gSA

mijksDr dFku ;g Li"V djrk gS fd Hkkjr esa dj vuqikyuk dkQh de gks jgh gSA bl gsrq

tkx:drk] dBksj fu;e] dM+kbZ ls ikyu] dj inkf/kdkfj;ksa dh ikjnf'kZrk ,oa O;kogkfjdrk }kjk

iz;kl fd;k tk ldrk gSA

O;f"V;ksa }kjk vk;dj dh vuqikyuk djuk fuEu dkjdksa ls izHkkfor gksrk gS &

ljdkj }kjk vk;dj dkuwu rFkk fu;eksa dks ykxw djus esa dh tkus okyh l[rh

vk;dj dkuwuh Hkk"kk gksus dh otg ls le>us ;ksX; ugha gSA

'kkfLr ;k vfHk;kstu dk Mj

dj vf/kdkfj;ksa dk O;ogkj

dkxth dk;Zokgh dk Mj

vk;dj QkWeZ Hkjus esa yxus okyk le; rFkk leL;k;sa

dj ns;rk lhek 200000:- dkQh de gSA



mijksDr dkjdksa ij 'kks/k ,d vko';drk gh ugha vfuok;Zrk gSA ;g 'kks/k djnkrk] ljdkj] vk;dj

foHkkx rFkk ns'k dh izxfr ls tqMsa+ gj O;fDr ds fy;s mi;ksxh gksxkA

izLrqr 'kks/k dh vko';drk &

dj vuqikyuk dh vko';drk ,oa tkx:drk 'kS{kf.kd Lrj ls izkjEHk gksrh gSA vr% izLrqr 'kks/k esa

fo|kFkhZ;ksa rFkk v/;kidksa esa vk;dj ds fu;eksa ij dj vuqikyuk dh izsj.kk ij 'kks/k fd;k x;kA

mn;iqj {ks= ds fo|kFkhZ;ksa rFkk f'k{kdksa dk Lrfjr vk/kkj ij yxHkx 200 ls vf/kd v/;kidksa rFkk

fo|kFkhZ;ksa dk izfrn'kZ fy;k x;k rFkk muls iz'ukoyh }kjk izkFkfed leadksa dk ladyu fd;k x;kA

'kks/k dk mís'; &

1- ;g Kkr djuk fd mn;iqj esa D;k 'kS{kf.kd Lrj ij vk;dj dkuwu rFkk izR;{k dj dkuwu dk

i;kZIr O;ogkfjd Kku gSA

2- ;g Kkr djuk fd D;k mn;iqj ds fo|kFkhZ vius thou esa fdu dkjdksa ds vk/kkj ij lgh

vk;dj dk Hkqxrku djuk pkgsaxsA

3- ;g Kkr djuk fd mn;iqj ds f'k{kd fdl dkjd ds dkj.k vk;dj dh vuqikyuk djuk

ilUn djrs gSA

ifjdYiuk

'kwU; ifjdYiuk &

1- izR;{k dj dkuwu ds ljyhdj.k rFkk ikjnf'kZrk dk dj vuqikyu ij dksbZ izHkko ugha iM+rk gSA

2- 'kS{kf.kd Lrj ij izkIr Kku fdlh O;fDr dks thou esa dj vuqikyuk esa izsfjr ugha djrk gSA

oSdfYid ifjdYiuk &

;fn dj dkuwu dks ljyhdr̀ ,oa ikfjn'khZ cuk fn;k tk;s rks djnkrk vf/kd dj nsus rFkk fu;eksa

dk vuqikyu djsaxsA ,sls djnkrk ftUgs dj fu;eksa dk mfpr Kku gS] dj pqdkus dks vf/kd izsfjr

gksrs gSaA

'kks/k izfØ;k &

mn;iqj {ks= ds 'kgjh ,oa xzkeh.k {ks= ds 200 ls vf/kd fo|kFkhZ;ksa rFkk f'k{kdksa ls iz'ukoyh HkjokbZ

xbZA ;s lHkh ladk; okf.kT;] foKku rFkk dyk rhuksa ls lEcfU/kr FksA bl gsrq O;fDrxr lk{kkRdkj]



izx.kdksa rFkk Mkd dk mi;ksx fd;k x;kA ;g iz;kl fd;k x;k fd izkjfEHkd leadksa ds ladyu esa

;kn`fPNdrk cuh jgsaA iz'ukoyh esa gk¡@ugha rFkk Lrjhr mRrj okys iz'uksa dk lekos'k fd;k x;kA

'kks/k ifj.kke &

iz'ukoyh ds izeq[k iz'uksa ds ifj.kke fuEu izdkj jgsA izfrn'kZ esa fy;s x;s O;f"V;ksa esa ls 42 izfr'kr

O;f"V;ksa dks dj dk Kku Fkk rFkk 'ks"k vk;dj dkuwu ls vufHkK FksA

lkj.kh la[;k & 1 izfrn'kZ esa vk;dj dk Kku j[kus okyksa dh la[;k

fujis{k eki izfr'kr

vk;dj dk Kku gS 95 42

vk;dj dk Kku ugha gS 131 58

dqy la[;k 226 100

fp= la[;k 2 izfrn'kZ esa fy;s x;s O;fDr;ksa dk dj Kku

ftUgsa vk;dj dk Kku Fkk] ls izkIr ifj.kke &

lHkh mRrj nkrkvksa ls lgerrk ds vk/kkj ij vk;dj vuqikyuk ugha djus ;k dj ikus ds dkjdksa ds

ckjsa esa iwNk x;k ftlds ifj.kke bl izdkj jgsa &

Tax Knowledge

Yes 42%

No 58%



lkj.kh la[;k & 2 izfrn'kZ ls vk;dj Kku okys O;fDr;ksa }kjk vuqikyuk ds fofHkUUk dkjdksa ds ifj.kke

ljdkj }kjk vk;dj dkuwu

rFkk fu;eksa dks ykxw l[rh ls

ykxw fd;k tkrk gS

vk;dj dkuwuh Hkk"kk gksus dh

otg ls le>us ;ksX; ugha gSA


fujis{k eki lkis{k eki

izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 35 36-84 59 62-11 30 31-58

lger ugha 60 63-16 36 37-89 65 68-42

dqy 95 100 95 100 95 100

lkj.kh la[;k & 2 izfrn'kZ ls vk;dj Kku okys O;fDr;ksa }kjk vuqikyuk ds fofHkUUk dkjdksa ds ifj.kke



vk;dj QkWeZ Hkjus esa yxus

okyk le; rFkk tfVyrk;sa


izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 41 43-16 10 10-53 53 55-79

lger ugha 54 56-84 85 89-47 42 44-21

dqy 95 100 95 100 95 100

lkj.kh la[;k & 3 izfrn'kZ ls vk;dj Kku okys O;fDr;ksa }kjk dj lhek ij ifj.kke

U;wure dj ns;rk lhek

200000:- dkQh de gSA

vk;dj dh U;wure lhek dks

300000:- rd 'kwU; fd;k

tkuk pkfg;sA


400000:- rd 'kwU; fd;k

tkuk pkfg;sA




izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 87 91-58 45 51-72 42 48-28

lger ugha 8 8-42 42 48-28 45 51-72

dqy 95 100 87 100 87 100

ftUgsa vk;dj dk Kku ugha Fkk] ls izkIr ifj.kke &

lHkh mRrj nkrkvksa ls lgerrk ds vk/kkj ij vk;dj vuqikyuk ugha djus ;k dj ikus ds dkjdksa ds

ckjsa esa iwNk x;k ftlds ifj.kke bl izdkj jgsa &

lkj.kh la[;k & 4 izfrn'kZ ls vk;dj dk Kku ugha] okys O;fDr;ksa }kjk vuqikyuk ds fofHkUUk dkjdksa ds

ifj.kke



ykxw fd;k tkrk gS





izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 20 15-27 18 13-74 60 45-80

lger ugha 15 11-45 16 12-21 19 14-51

dg ugha ldrs 96 73-28 97 74-05 52 39-69

dqy 131 100 131 100 131 100

lkj.kh la[;k & 4 izfrn'kZ ls vk;dj dk Kku ugha] okys O;fDr;ksa }kjk vuqikyuk ds fofHkUUk dkjdksa ds

ifj.kke








izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 41 31-30 10 7-63 70 53-44

lger ugha 22 16-79 25 19-08 26 19-85

dg ugha ldrs 68 51-91 96 73-28 35 26-71

dqy 131 100 131 100 131 100

lkj.kh la[;k & 5 izfrn'kZ ls vk;dj dk Kku ugha j[kus okys O;fDr;ksa }kjk dj lhek] ij ifj.kke




300000:- rd 'kwU; fd;k

tkuk pkfg;sA


400000:- rd 'kwU; fd;k

tkuk pkfg;sA


izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 106 80-92 70 66-04 36 33-96

lger ugha 25 19-08 36 33-96 70 66-04

dqy 131 100 106 100 106 100

izfrn'kZ dk lexz ifj.kke &

lkj.kh la[;k & 6 vuqikyuk dkjd ij izkIr ifj.kke



ykxw fd;k tkrk gS







izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 55 24-34 77 34-07 90 39-82

lger ugha 75 33-19 52 23-01 84 37-17

dg ugha ldrs 96 42-47 97 42-92 52 23-01

dqy 226 100 131 100 131 100

lkj.kh la[;k & 6 vuqikyuk dkjd ij izkIr ifj.kke






izfr'kr esa


izfr'kr esa


izfr'kr esa

lger 82 36-28 20 8-85 123 54-42

lger ugha 76 33-63 110 48-67 68 30-09

dg ugha ldrs 68 30-09 96 42-48 35 15-49

dqy 226 100 226 100 226 100

lkj.kh la[;k & 7 U;wure dj ns;rk lhek ij izkIr ifj.kke




300000:- rd 'kwU; fd;k

tkuk pkfg;sA


400000:- rd 'kwU; fd;k

tkuk pkfg;sA


izfr'kr esa


izfr'kr esa


izfr'kr esa



lger 193 85-40 115 59-59 78 40-41

lger ugha 33 14-60 78 40-41 115 59-59

dqy 226 100 193 100 106 100

fu"d"kZ &

1- 24-34 izfr'kr mRrjnkrkvksa us ekuk fd vk;dj dkuwu dkQh l[rh ls ykxw fd;k tkrk gSA

fp= la[;k 3

2- 34-07 izfr'kr mRrjnkrkvksa us ekuk fd vk;dj dkuwu dkuwuh Hkk"kk rFkk Rofjr ifjorZu ds

dkj.k le>uk dfBu gSA

fp= la[;k 4

3- 85-40 izfr'kr mRrjnkrkvksa dk ekuuk Fkk fd vk;dj dh U;wure lhek de gksus ds dkj.k Hkh

vk;dj dh vuqikyuk ugha gksrh gSA

fp= la[;k 5

Non Compliance due to Toughness of Income Tax Act

Agree 24.34%

Don't Agree 33.19%

Can't Say 42.47%

Non Compliance due to Legal Language

Agree 34.07%

Don't Agree 23.01%

Can't Say 42.92%



4- 28-32 izfr'kr mRrjnkrkvksa dk ekuuk Fkk fd iz'kklfud dk;Zokgh] vk;dj vf/kdkfj;ksa ds

O;ogkj] 'kkfLr ds Mj ds dkj.k Hkh vk;dj dkuwu tfVy gSA

fp= la[;k 6

5- 54-42 izfr'kr mRrjnkrkvksa dk ekuuk Fkk fd vk;dj ds QkWeZ Hkh dkQh tfVy gS] 28 izfr'kr

bl iz'u ij fu:Ùkfjr jgsa D;ksafd os vius izfrfuf/k ls vk;dj dk QWkeZ Hkjokrs FksA

fp= la[;k 7

vk;dj lhek ij lgefr &

Non Compliance due to Tax threshold limit

Agree 85.40%

Don't Agree 14.60%

Non Compliance due to Administrative Process

Agree 28.32%

Don't Agree 39.82%

Can't Say 31.86%

Toughness due to Income Tax Return Forms

Agree 54.42%

Don't Agree 30%

Can't Say 15.49%



orZeku esa ,d O;f"V gsrq dj fu/kkZj.k o"kZ 2013&14 dh vk;dj dh njsa fuEu izdkj gS &

izFke 2]00]000:- rd 'kwU;

2]00]000:- ls 5]00]000:- rd 10 izfr'kr

5]00]000:- ls 10]00]000:- rd 20 izfr'kr

10]00]000:- ls vf/kd 30 izfr'kr

iz'ukoyh esa mRrjnkrkvksa ls mijksDr njksa ij lUrqf"V ij iz'u fd;k x;k] dsoy 14-60 izfr'kr O;f"V

bl vk;dj lhek ls lUrq"V FksA

59-59 izfr'kr yksxksa us fuEu vk;dj lhek ij viuh lgefr trkbZ &


3]00]000:- ls 10]00]000:- rd 10 izfr'kr

10]00]000:- ls 20]00]000:- rd 20 izfr'kr

20]00]000:- ls vf/kd 30 izfr'kr

Tkcfd 40-41 izfr'kr O;f"V;ksa us fuEu vk;dj lhek ij viuh lgefr trkbZ &


4]00]000:- ls 10]00]000:- rd 10 izfr'kr

10]00]000:- ls 20]00]000:- rd 20 izfr'kr

20]00]000:- ls vf/kd 30 izfr'kr

izR;{k dj dksM tksfd 2014 esa ykxw gksuk izLrkfor gS] dk vf/kdka'kr% 98 izfr'kr rd yksxksa dks Kku

gh ugha FkkA os izR;{k dj dksM }kjk vk;dj vf/kfu;e ds ljyhdj.k ds iz'u ds izfr fu:Ùkfjr jgsaA

fo|kFkhZ;ksa ls fy;s x;s U;kn'kZ esa ;g izfr'kr 100 izfr'kr jgk vFkkZr fo|kFkhZ;ksa dks izR;{k dj dksM ds

ckjsa esa dksbZ Kku ugha FkkA

fp= la[;k 8



'kks/k lhek &

mijksDr izfrn'kZ dsoy mn;iqj {ks= ds f'k{kdksa rFkk fo|kFkhZ;ksa dk Lrfjr p;u vk/kkj ij fy;k x;k gS

ftlesa dsoy O;f"V djnkrkvksa ds 'kkehy fd;k x;k] lk>snkjh QeksZ] dEiuh;ksa rFkk vU; Js.kh ds

O;fDr;ksa dks 'kkfey ugha fd;k x;kA

lkjka'k ,oa lq>ko &

mijksDr 'kks/k ls fy;s x;s U;kn'kZ ds ifj.kke ls >ydrk gS fd mn;iqj ds O;f"V f'k{kd ,oa fo|kFkhZ

vk;dj dks ,d dfBu dj] dkuwuh Hkk"kk rFkk iz'kklfud dk;Zokgha ekurs gS ftlls os vk;dj dkuwu ds

izfr :>ku ugha j[krs gSA f'k{kdksa rFkk fo|kFkhZ;ksa esa vk;dj dkuwu dh lkekU; tkudkjh ds vfrfjDr

dksbZ O;kogkjkRed Kku ugha ik;k x;kA

vr% bl 'kks/k }kjk ;g lq>ko fn;k tk ldrk gS fd vk;dj ds Rofjr Kku esa o`f) gsrq

¼1½ vk;dj dks ljy cuk;k tk;s]

¼2½ f'k{kd oxZ f'k{kk esa vk;dj dk O;kogkjkRed Kku iznku djsa

¼3½ dsoy okf.kT; oxZ esa gh vk;dj dh f'k{kk u gksdj vU; Js.kh;ksa esa Hkh lekos'k fd;k tk;sA

¼4½ izR;{k dj dksM }kjk ykxw gksus okys fu;eksa dks ljy izk:i esa ykxw fd;k tk;sA

¼5½ djnkrkvksa ds vk;dj Kku o vuqikyuk esa o`f) gsrq vk;dj foHkkx }kjk dkWyst Lrj] foHkkx Lrj

ij lSfeukj~l rFkk leUo; fd;k tkuk pkfg,A

U;kn'kZ ds ifj.kke ls gekjh 'kwU; ifjdYiuk vLohd`r gksrh gS rFkk ;g dgk tk ldrk gS fd vk;dj

dk Kku dj vuqikyuk esa o`f) djsxkA

xzUFk lwph &

1- vk;dj dkuwu] 1961

Direct Tax Code

No Knowledge 98%

Don't Agree 2%



2- izR;{k dj dksM Mªk¶V

3- izR;{k dj ykW ,.M izSfDVl

4- dkWjiksZjsV izksQs'kuy VqMs

5- http://planningcommission.nic.in/news/pre_pov2307.pdf

6- http://www.livemint.com/Politics/1QvbdGnGySHo7WRq1NBFNL/Poverty-rate-down-to-

22-Plan-panel.html

7- http://finmin.nic.in/reports/IPFStat201011.pdf

8- http://www.thehindubusinessline.com/economy/current-taxpayers-number-too-small-

cbdt-chief/article4823373.ece

9- http://capitalmind.in/2012/04/only-406k-taxpayers-earn-over-20-lakhs-dtc-report/

10- http://www.deccanherald.com/content/299566/less-3-percent-file-income.html)

http://planningcommission.nic.in/news/pre_pov2307.pdf

http://www.livemint.com/Politics/1QvbdGnGySHo7WRq1NBFNL/Poverty-rate-down-to-22-Plan-panel.html

http://www.livemint.com/Politics/1QvbdGnGySHo7WRq1NBFNL/Poverty-rate-down-to-22-Plan-panel.html

http://finmin.nic.in/reports/IPFStat201011.pdf

http://www.thehindubusinessline.com/economy/current-taxpayers-number-too-small-cbdt-chief/article4823373.ece

http://www.thehindubusinessline.com/economy/current-taxpayers-number-too-small-cbdt-chief/article4823373.ece

http://capitalmind.in/2012/04/only-406k-taxpayers-earn-over-20-lakhs-dtc-report/

http://www.deccanherald.com/content/299566/less-3-percent-file-income.html

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