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
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 24
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
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 25
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
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 26
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]
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 27
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%
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 28
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
dkxth dk;Zokgh dk Mj
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
'kkfLr ;k vfHk;kstu dk Mj
dj vf/kdkfj;ksa dk O;ogkj
vk;dj QkWeZ Hkjus esa yxus
okyk le; rFkk tfVyrk;sa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
vk;dj dh U;wure lhek dks
400000:- rd 'kwU; fd;k
tkuk pkfg;sA
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 29
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
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
dkxth dk;Zokgh dk Mj
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
'kkfLr ;k vfHk;kstu dk Mj
dj vf/kdkfj;ksa dk O;ogkj
vk;dj QkWeZ Hkjus esa yxus
okyk le; rFkk tfVyrk;sa
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 30
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
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
vk;dj dh U;wure lhek dks
400000:- rd 'kwU; fd;k
tkuk pkfg;sA
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
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
dkxth dk;Zokgh dk Mj
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 31
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
'kkfLr ;k vfHk;kstu dk Mj
dj vf/kdkfj;ksa dk O;ogkj
vk;dj QkWeZ Hkjus esa yxus
okyk le; rFkk tfVyrk;sa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
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
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
vk;dj dh U;wure lhek dks
400000:- rd 'kwU; fd;k
tkuk pkfg;sA
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
fujis{k eki lkis{k eki
izfr'kr esa
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 32
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%
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 33
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%
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 34
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 &
izFke 3]00]000:- rd 'kwU;
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 &
izFke 4]00]000:- rd 'kwU;
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
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 35
'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%
BBSSES Volume 5 Issue 2 [Year - 2014] ISSN 2321 – 9726(online)
Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. bhartiyashodh.com Page 36
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)