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7. pYn kwrf dI loV Aqy mhq`qw<br />
- prmwnYNt AkwauNt nMbr jW pYN dI mh`qqw v`D geI hY Aqy A`j kl hryk AwriQk sOdy ivc<br />
ies dI Aihm BUimkw hY[ tYsk mihkmw ivAkqIAW ƒ pYn jwrI krdw hY qW jo auh aunHW dI<br />
pCwx r`K sky Aqy aunHW dy sOidAW qy aunHW bwry hor jwxkwrI vI r`K sky[<br />
- jy quhwfI Awmdn mwPI dI mu`FlI sImW qoN v`D jWdI hY qW quhwƒ pRwsMigk inrDwirq swl dI<br />
31 meI qoN pihlW pYn leI ArjI dy dyxI cwhIdI hY[ hr auh ivAkqI ijs dI trnEvr<br />
Aqy skl vsUlI 5,00,000 rupey qoN v`D hovy ƒ pRwsMigk swl ivc pYn leI ArjI dyxI<br />
cwhIdI hY[<br />
pYn kwrP ikvyN pRwpq kIqw jwvy <br />
1. pYn leI ArzI ƒ inrDwirq Pwrm (Pwrm 49 ey) ivc Br ky AweI.tI. pYn srivs sYNtrW<br />
ijvyN ik Xuunt trst AwP ieMfIAw ienvystr sriviss ilmIitf<br />
(XU.tI.AweI.AweI.AYs.AYl.) jo ik pUry Bwrq ivc hn ivc jmw krw skdy ho[<br />
2. 1 julweI 2003 qoN AweI-tI pYn srivs sYNtr hryk aus Coty-v`fy Sihr ivc sQwpq kr id`qy<br />
gey hn ij`Qy-ij`Qy AweI-tI dy d&qr hn[ mu`K SihrW ivc pYn leI ArzI dyx vwilAW dI<br />
shUlq leI iek qoN v`D AweI-tI pYn srivs sYNtr hoxgy[<br />
3. iksy vI Sihr ivc AweI-tI pYn srivs sYNtr dI siQqI Aqy aus bwry hor jwxkwrI sQwnk<br />
ienkMm tYks d&qr jW XU.tI.AweI. jW XU.tI.AweI.AweI.AYs.AYl. dy aus Sihr ivc siQq<br />
d&qr jW ienkM, tYks ivBwg dI vYbsweIt (http://www.incometaxindia.gov.in) jW<br />
XU.tI.AweI.AYs.AYl. dI vYbsweIt (http://www.utiisl.co.in) qoN leI jw skdI hY[<br />
Q`ly id`qIAW gey kwr-ivhwrW nwl sMbMiDq kwgzwqW nwl pYn il`Kxw zrUrI hY :<br />
1. 5,00,000 rupey jW aus qoN v`D dI Ac`l sMpqI ƒ KrIdx jW vycx aupr[<br />
2. du-phIAw vwhn qoN ielwvw iksy vI motr vwhn dI KrId jW vycx aupr[<br />
3. iksy vI bYNikMg kMpnI nwl 50,000 rupey qoN v`D dw inSicq AvDI leI kIqw invyS (tweIm<br />
ifpoist) Aqy post AwPIs syivMg bYNk ivc 50,000 rupey qoN v`D pYsy jmW krwaux aupr]<br />
4. jmwnq (isikaurItI) ijvyN ik iSAr, bWf, irx-p`qr, fYrIvyitvs, imaucuAl PMf dIAW<br />
iekweIAW dy KrIdx jW vycx dw iekrwrnwmw[<br />
5. bYNk frwPt, pyA Awrfr jW bYNkrs cYk ƒ KrIdx leI 50,000 rupey jW izAwdw dI<br />
AdwiegI[<br />
6. tYlIPon, ijs ivc sYlUlr tYlIPon vI Swml hY, ƒ lwaux dI ArzI aupr[<br />
7. bYNk ivc Kwqw Kolx vyly[<br />
8. krYift kwrf lYx leI ArzI dyx aupr[<br />
9. ieko idn ivc iksy bYNk ivcoN 50,000 qoN v`D dI nkdI jmw krwaux vyly[<br />
10. imaucUAl PMf ivc iekweIAW KrIdx leI jW kMpnI ivc aus dy iSAr KrIdx leI, jW iksy<br />
kMpnI/sMsQw dy irx p`qr/bWf KrIdx leI jW Awr.bI/AweI qoN bWf KrIdx leI 50,000<br />
rupey jW aus qoN v`D dI AdwiegI[<br />
27
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