MvJj 18 pv 2005

Dvk hijoj kjol Dhu Ij EkJ Hwu@ Y[v oll hjbl l GlhV jv&cO oKJv lJj Dkj YjJu mƳmkjjl Jmjll Dm Dkj Kl DvYJ Dn. L[m @kwm JJCm Dm kjC n Dkj kKu ob[, Jp DC @mkwMvun h$ DmCj ibYj DhjO Mkl ibYjhC vWo ITv lm v kjl l GlhV oKJC n kjol箳 nl Dn.
DV, Jm$ DC vJj cCm箳 cuYl ijp mcpu pll. Dkj kcC llu vJj cnCp Ij hmv cUCj GlhV cnCp IjY[ kjh$ Oju pl. hJa 1987 hl pj Ij Y[v ou vmu DC cuk l mJl: jnCm Jhjl Dmu ljn l lvOk ((Notional) GlhV k{v l kjh$ Oju pl Dm. n Dv糳 ljlo 1987 u j kjCl Du. lcU Dl kCun Ij Dij Hwu@ Dij kc|MDu yEu[i Y[v Dij upv Dij k@chvmMv ITv ou Dmu lj l cUCj GlhV `IjY[hmv cUuu GlhV` (Income from House Property) mojKu kjh$ Oju pl.
IjY[ GlhV k{C hl :
n IjY[ GlhV Dkj kvmj km J kl kjh$ OjJ 箳 mJmlj ljlo Dkj k箳 kuc 22 l 27 kucbcO mh kuu Dnl. lvmj Dl Jj GuuK kucC Ijcuk pj Ij EkJ Hwu@ mJl: jnCm Jhjl Dmu lj lhmv knn GlhV cUu Dm Oju pl vn. c$ pj l Ij箳 ybOkcm EkJ Hwu@쮳 Kjom kp& k{u Dmu lj l kp&Jj J<&l ouu EkJ o Puu Jp JM c&ohl Ijhmv vkmv (Loss from House Property) cnCv Oju pTv Dv GlhVlv Jp cUl. l箳 c&ob mJmlj Gnhn DhC 5 J kjCl kuu Dn.
Dl p IjY[ l# cUl lcOv k k JpJ cUll J l ITv IjY[ vJJU GlhV km k{J l hn.
1) Lc l# cUCj IjY[ DC p pi vijhuk Dij k@hxjMvv Ojuu J|<k IjY[ Dbop lu p pml Dmu l jkwkc J|<k {yU Y[ (Annual Letting Value) cnCv Oju pl. lcOv l箳 cukv Yjuu cvmhu kj Jp kjJ. DL&l hJa vncǮ l# cUCj IjY[ vijhuk Dboph# pml DmJ. hC Dl n jJC DOkj vijhj<obk[v k{v ITv vijjv Klk[ iuhmv Dvk JU Gu hjmLl Dm Mkl. Sk pv Y[k mnM mkwJ. H. pv pi o.c. . 20 Y[v Dmlv J|<k DbopSJp mkwJ. Hb nMyv . 1500 Ov Ijcuku . 240 . Y[ 500 . c. kj YjJm uiu Dn. hC DM GonjC DhJolck Dmll.
2) lcOv D|Lk J<& 2000-2001 (DkjC J<& 2001-2002) JiJiU JpJ ((Deductions) Jp cUl Dml. c$ D|Lk J<&2001- 2002 (DkjC J<& 2002-2003) hmv cbk 1 kj JpJ pF&u DC lvblj H KuucC JpJ ou plu.
D) cbk 1 cC c. kj Jp pTv p yk jnu Dmu l jkwkc jhDm& Duvm J Dv mJ& ikjl cnCv Sk$l JpJ cUu.
y) 30 kwkMJ Dlj JpJ cnCv H l IjybOCm, omlm p kp& k{u Dmu l . 1,50,000/- hl箳 c&. Jp Jp cUu.
4) D|Lk J<& 2004-2005 (DkjC J<& 2005-2006) DC D|Lk 2005-06 (DkjC J<& 2006-07) mm ljlo ui jnlu.
cC IjY[hmv GlhV km k{J 箳 mLucvv ljlo Dnl. mJ&mOjChC mcv kjolbv l Ghi h[lu. JM DhJolck hjmLlǮ ll Jj kuu vn. DM kmmcO cU Dkj klu ljloR mboY& DC lp%b muu p%mbv IJ, DM Dh# Dn.Jj ouu hlvmj IjY[ GlhV vƽl Dl kM nF&u n h{u GonjCJv DOk mh nF&u.
IjY[hmv GlhV (Income From House Property) D|Lk J<& 2004-2005 (DkjC J<& 2005-2006 m) lm D|Lk J<& 2005-2006 (DkjC J<& 2006-2007 m)
J|<k vƽl Puu IjY[ 45,000
Jp :- J|<k cvm. kj 7000
(-) Y[kk[v Jmu kuu c. kj 2000 =====cnCp 5000
cnCp J|<k {yU IjY[ 40,000
Jp
1) Jju jkc 30kwk mJ& mcJMk JpJ 13,333
2) IjybOC kp& Jp 2000
SkC 15,333
IjY[hmv kjh$ GlhV . 24,667
pj ouu Jp 2000 SJp 32000 Dmu lj . 2 cO . 32000 Ov Y[lv 13333 + 32000= 45333 JpJ cUu J IjY[hmv GlhV v l . 5333/- vkmv nF&u J l kjol箳 hij Jij Dv GlhVlv Jp cU Mku. J<a kjCl Duu Dkj klu omlcU hijoj kjolbv IjY[ GlhVhmv l H Dm Jp Il F&u. Dv kCln l Go. JJm Jij Jp Il Cj vn.
n GlhV EkJ vkmv l kjolv Dhu J|<k jv&cO ``IjY[ GlhV`` mojl oKJJm nJ J n mJ& lhMu l jv&myl mJlb$hC kioJj Jm nJ.
Dvk hijoj kjol Dhu Ij EkJ Hwu@ Y[v oll hjbl l GlhV jv&cO oKJv lJj Dkj YjJu mƳmkjjl Jmjll Dm Dkj Kl DvYJ Dn. L[m @kwm JJCm Dm kjC n Dkj kKu ob[, Jp DC @mkwMvun h$ DmCj ibYj DhjO Mkl ibYjhC vWo ITv lm v kjl l GlhV oKJC n kjol箳 nl Dn.
(hijlv Dkj khl ci&o|Mk hmlklv)
DC i[y}