jJJj , 3 [mWyj 2006

mc= Yjl`... `cnm Yjl` n Sk mJhvjbpv vmv, l kJU DhIlv v I[ Mkuu JmlJ Dn. vmi&v YjlYcu cyuk mOvmbh J mclu nJcv Jjov ouu Dn. Yjl mJC&c YlkU YjlJmdzb lYlv DC m=pvMullv Jkml Puu DoM& mbmk=lǮ m# Dn. hC Yjl Jl&cvkU c$ Yj, onMlJo, yjpij, pldzJo Flo Dvk ibYj mcmbv PkUuu Dn. l Yjm Yj cnCv pilkkjC ibYj DJnv Yjl箳 YJ<mcj GY ku Dn. Dbli&l mcmbJj mJ&cv Gh DC YJ<lu DJnvbcO mbO MOCm Yjl箳 Jl&cv DL&JJmLlu ov cK $R DYm kjC ijp Dn. 1) Yjl ul mo< kjCu DC 2) Yjllu oyU yBEki JJmL.
mjkj oM箳 `mJx Mmk-huk mbmL` cnmu cK l cnCp `kj` n. oMl mJ&pvk nlm DJMk Dmuu mJ J JJmL- p Kmi #$箳 cOclv kjl T Mkl vnl (pM mbj#C, ko J mJJmL, hjj^OjC, uv JJmLhv, mcpk mj# F.)- DM mJ& mJb JJmLhv pyyoj mjkjJj Dml. JJmLhvm uiCj D|Lk ljlo kjb cOclv GY kjC mjkj Ivlck nkwk Dml J kjoƳlJ n oMlu mJ& vijkb Ivlck pyyoj Dml. kjYj箳 pch vijkbv mjkjk[ kCln JM iR ciC kjl l vn. mJ&pvk nl

 

Jj kv mjkjv kj cnmu Jhj kjC Dh#l Dml. ( K&m uklvO mYi=n cvl DJMk Dml.) DoM& hjmLll vijkb kjoƳlJ kcl kc DmC n Dh#l Dml. hjbl JJnjl c$ mjkj mJx huk-Mmk mbmL cnCv uknll Dmuu GjoƳlJ u#l ITv kjjv vO&jC kjJ uil. mcvl: mJk=l kjCu pivcv DoM& lJ- kjCuvmj DmJ Dm mbkl Dn.
DoM& lJ- kjCu n kjDkjCcO mcl, Glhokl, mhhC, vƽll, uJƮkl J kHlMjhC lJbvh Dml. cKl: mcl lJvmj kjDkjC n kjolb GlhVmh# Dmu hnp. DL&l cblbk[v pml J ijybk[v kc kjYj Jmu ku pJ.
oM mO kjCu cKv ov ibl JYiu Dn : 1) l# kj, 2) Dl# kj.
1)l# kj (Direct Tax) : p kj JǮ DLJ mbmLb l# GlhVJj uJu pll DC p kj Dl#jl Dkju pT Mkl vnl, DM mJ& kjbv `l# kj` cnCll, Go. Dkj, kbhv kj, JJm kj F. l# kj n GlhV箳 Sk EyoJj mbkul ku pl DmucU mJYJkjl n kj kJCk[ DLJ koMj ljloR Ghi kv kjYj kc kjCk[ Dvkb ku Dml. cKv G GlhV JJmbl (Ʈ$h, ybOkc, nN-clb Jhj F.) l# kj L hjCc JM J DLJ mbmLJj nl Dmuv n kj kJCk[ mcvl: ku Dml. cU kU hM Gic DM G GlhV箳 JJmbl nl. n kU hm h{ mcblj DL&JJmL cK DOj jl. yjyj Dh#l kjGlhV v Puv mjkj cnmul l vc&C nl; p MmvJJmL uknlkj Jkm pvbJj ibYj hjCc kjl.
2) Dl# kj (Indirect Tax) : p kj Jml J mJJj uJu pll J lcU l L kjYj GhYkwl箳 DLJ nk箳 KlJj h[l, DM mJ& kjbv `Dl# kj` cnCll. Go. Dl kj (Customs/ Import Duties), Dykj kj (Excise Duty), Jkj (Sales Tax), mJkj (Service Tax), pkl kj (Octroi) F. Dl# kj n Mmvm luvlck Jmum mh DmucU Yjll mjkj cnmum Dl# kjJj pml Yj Dn. c$, Dl# kj n Jml J mJbJj ui DmucU DM kjb L hjCc D|Lk ijy ukbJj nl Dml. Dl# kjYjcU Jml J mJb kcl J{ll. l ibYj hjCc ijyb MJj nl. vFupv ijy ukbv mJml, kc op& Jml/ mJbk[ JUJ uil. (c|m[p kj DC D@j#m uiCN h^u Ekcl ypjhl mjKǮ Dml. j#uk piC cK mOv kjYjcU DJpJ cni jl. vFupv lu ykoMj DM j@ku YmUǮ DOj IJ uil.) Dhu oMlu ijyb mbK u#l Il ypjhl mJml J kc op& Jmlbv c ciC l J `ciC lm hjJ` ypjh lJcC oMl kc op& Jml J mJb v|cl J hjJ nl. kjCbcU pilkkjC箳 mhO&lck il Dbljj^dz ypjhl Yjldz Jml/ mJ lb kc op&cU iC jll.
mcl lJbvmj l# kj cC n Dl# kjbh# vncǮ pml Dmu hnp. (p ul kjCucO Dio J cCl Dn. mO l# kj Dl# kjmh# cC 32:68 Dm Dn.)
mjkj cnmu J{l ijp J pvl kjmJulR J{l Dh# cU Jl&cv kjCucO v:mbMhC yj o< J $ vc&C Pu Dnl. pm :
1) kjb Dvk kj- Dhu oM箳 JJO mljbJju Mmkdz hlUbcU (kW, jp J mLvk mJjp mbmL) cnmuv|clm Dvk kj kj DmllJl Du Dnl. lyjyj kjb h Jml=l kjC箳 ijph kjkjbcO J{ nl Dn. mJ& kjb jvbcU ul kjCuRcO `ynmbKlJ` n o< vc&C Pu Dn.
2) kjmbkuvlu kwul- Dvk kj kj J lb oj, lyjyj JJO kj m cU ul kjCu mcpv ICm DlM kwu jl Dn. cU kjolm l kjoƳlJ mcpv ICm D[C vc&C nl.
3) Dl# kjbJju Yj- DoM& kjCuǮ lJvmj kjjv n ilMu DmJm nJ. lvmj D|Lk myU Ikb kjoƳlJ luvlck oy&U Ikbh# pml DmJm nJ- p H l# kjcH&l Mkw nl. l# kj n kjolbk[v LhC Jmu ku pl. kjl kjYj omNk[ Ji& ku pT Mkl vn. Gu Dl# kj n L nk箳 KMlv Jmu ku pT Mkl. Mmkdz Dl# kj Jmu n lJj nCN Mmkdz K&mh# Dlbl YJ Dml. cU Mmv mnpk ku n Dl# kjbk[ J{l Dn. Dl# kjb J{l cCcU ul kjCu lic jl Dn.
4) DMm$dz mJh- ul kjCucO jpkdz nlv JjbJj ku iuu DMm$dz youbcU Jl&cv kjhlǮ mO DMm$dz mJh DmllJl Du Dn. cU cCk kjolm DJmlJ cv:mlhm mcj pJ uil Dn.
5) DmL̳&- kjojbl JjbJj ku pCN youbcU J mllv ku pCN kjyoubcU ul kjCu n DmL̳& o<m yU h[l Dn. lcU GiObbv YJ<kuv pv yvJCl D[LU vc&C nl Dnl.
6) kjkJijǮ mbO- ul kjCuǮ kwu mJhcU J kjJmu b$C Dvkjk, cvcv kjYjcU kjolb ku kjkJijk[ J{l Dn. cU mcblj DL&JJmLm yUk cUv koMj DL&JJmL oyU nCm col nl Dn.
7) kjCuǮ mbkƮl h- ul kjCucO jpkdz nlbv ou iuu JJO mJulRcU kjmbkuv h DlM mbkƮl Pu Dn. hjCcl: kj- cnmuJ{Ǯ kjCmlJ mO kj YjCN kjolbJj J{l kjojb Dm lC h[l Dn.
8) uJƮkl DYJ- DoM& kjCuǮ mbcl lJvmj, kjCu DM uJƮk DmJm nJ, pvmj Dhlkuv mbil (, Ykbh, hj F.) Mmkdz cnmul Dlbl kc JUl kcl kc you I[Jv DJMk l J{ Mkw JnJ. mO箳 kjCuǮ mJh hnl DM mbibl Jl&cv kjCu lj J kkc jl.
mo< kjCuǮ hjCc- oM Jl&cv kjCu n l箳 Dlbl kwu jvcU J DJpJ kjojbcU kjolbm kjkJijm G kjCj Dn. kj kJuu n kU hm mcblj DL&JJmL cK DOj Dn. L[kwl- hjmLlpv JMu<C kjl mO箳 oM箳 DL&JJmL luv DM S[dmml jiM kjl T Mkl, p jiu hJa j# J D@vc Puu Dn. cUl M j kcljl DC ll SDJnǮ yO- Dm knm ibYj DJnv oM箳 DL&JJmLmcj Dn. DOǮ oMbli&l Yb[Ju kcljl J ll kU hM箳 J<CӮ uiC! pcC S[dmv L c=l mbYJl vn, hjbl S[dmcU lkjMǮ vM nTv Dv kun mOjCM: jivm c=l mbYJl, lcC kU hM箳 YJv mjkj `vb$CM`Jj (iJn\vi h@Jj) hjCc PucU Yj, onMlJo J DuilJo Flo kjCbcU DL&JJmL- h&v oM JvM DU jl. lm p S[dmmjK DmO jicU Dpj J JHuml J vjMml nl, oozJ JR pJvk[ yIC SkC kv Gomv nC Mkwl Dml J= v< nl J Gvcov DJj, Jn J DlcJvM nl, lm kU hM箳 YJcU oMbli&l ukcvm mkjlck piCyyl Gomv nl Dn. lyjyj SkC mcpk GvcocU pldz/ O|ck/ mcpk onMlJo箳 J vjMcU mbmi&cC hmjCN DlcvM箳 (Go. MlkNb Dlcnl) Iv I[l Dnl. pcC cUl S[dmJj D<Ohj kuMJ Dv jibJju Ghj YJ jl vnl, lcC cUl kU hMJj YJ vb$C DCuMJ Yj, onMlJo, pldzJo Flo ibYj mcpk jibJj vb$C cUJC DMkw Dn. kU hM箳 vc&uv jcyC Gh cnCp ul kjCum mbhC&l: vJ h& n Dm Mkl.
pcC jJnv Mjj箳 mJ& DJJbv j hjJC kc kjll, lǮ DL&JJmLcO yBEkiCu mJ& mcpk, J̳k Ikbv Yb[Ju hjJC kc kjl Dml. Yb[Ju DL&JJmLlu Yck n Mjjjvlu jcC Dml. j pcC Mjjlu lk hMm pJvmJ J D@kwmpv hjJ kjl J Mjjlv Glm|pl kjJ Ik mJl:yjyj Jnv vl, lǮ D|Lk JJmLcO v|clm lmnl kjCj Yck Yb[Ju ypJl Dml. mo< jCucU MjjJj pm o<hjCc nll, lcC mo< Yb[Juv|cl J JljC JJmLcU DL&JJmLJj ibYj hjCc nl Dmll.
yBkCuǮ DCK cnJ k& cnCp JJnj箳 cOclv ukb/ mbmLb hlvO&jC kjC (Credibility) J hl/hm (Credit/ Bank money) lj kjC- n. mcvl: hm cnCp JJnjlu Jvc cOc n. JJnjm uiCj hm ov kj Dml. (1) uv hm (Currency Money) 2) hl-hm (Bank/ Credit Money)
D) uv hm (Currency Money)- Yjldz jPJn& yBk Dhu JOvk DOkjl vb mJhl (. 10, 20, 50, 100, 500, 1000) n hm vc&C kjl J JljCl DCl. vb v|clm DL&JJmL uvmbybO ijp Jj kuu Dml. (JJO voxMbk- pm ITk ypj voxMbk (WPI), DL&JJmL J{Ǯ oj F.) n hm hC&l: JOvk/ Ivlck DOkjv vc&C kuu Dml, pu `G M hm` (High Powered Money) Dmm cnCll. JJnjl n hm vkju ium vkjCN J/ mbmLJj Yjldz ob[mbnlvmj kjJF& nT Mkl.
2) hl-hm (Credit/ Bank Money) : n hm yBk mbclv yBkl Kl DmCN kun J/ mbmLm OvoM箳 cOclv lj kjl l. m KlOjk yBklu JJnjmbybOǮ hl-Flnm (Credit History) n mboY& Dml. (DOvk kUl `humk cv` cnCp [/ [y k[&md Jhjm Jvc cOc cnCv ku pT uiu Dn. DL&l 箳 Jhjm yBkcO Kl DmC J yBk DM k[&md Jhjm mbcl DmC DJMk Dml.)
yBk cvǮ Jhj uv hM箳 (k@M) Jhjh# pml DmC, n DL&JJmL v m{ mLl Dml. Ekynv `k@M` Jhj kcl kc DmC, n DoM& mLl Dn. kjC uv hm n hmOjk箳 hlOjClv Duu Dmu Dm vJn, lj Kb[CKj, Kmkh, uKj, onMlJo F. ivnij J=m ivnijlv n hm cUJ Mkll J M cnCv l cvcv Jhj k Mkll. Yj J onMlJo mJ&l Gh mOv cnCv uv hM Jhj nl Dml. uv hM箳 JJnj DCK Sk JM cnCp Dm JJnj kun cicm v Jl kjl ll. kjCbcU Yjll c cub vb cOclv mJ&Jh Yj J onMlJo Enmj ykUu Dn. (60 oMkojcv DcjkcO mbIl ivnijv ibYj h OjC ku nl. hjmLlJj cl kjCm llkuv DO# j[& vkwmv bv Sk DOoMj pu 1969 cO 100 [@ujJj G cub mJ& v JJnjlv yo ku. lhl Dcjkv DL&JJmLcO 500, 1000, 5000 J 10000 [@um&hl箳 v Jhjl nl. Sk icU Dcjkv Mmvm mbIl ivnij J YjJj Hj c cCJj vb$C cUJl Du.) Yjll kjkJijlv lj Puu kU hm DM c cub uv vb cOclv DL&JJmLcO Hjl Dml. u `mcblj DL&JJmL` cnCll. n mcblj DL&JJmL koMj DL&JJmLm iUv kl Dn J ivnijm Dmj ol Dn.
JJnjlu yBk cvǮ pmll pml Jhj n JJnj koMj Jmn&l J{Jl Dml. kjC n hm kj DLJ yBkCu-mbcl JJO mOvbj (pm [cC[ [^Hw, ^@Jnum& k, [/ [y k[& F.) Jhjl l DmucU mJ& JJnjb vWo yBkCucO nl Dmll J yBkb D@[cO DM JJnjb hj#C nl Dml. lcU ivnij lbv yBkcH&l JJnj kjC DJI[ pl. Jkml oMbcO ynlbM JJnjbm yBk cvǮ Jhj kucU SkC Yj J ivnij J=RJj vb$C Jl l. (11 mhWyj 2001 jp Dcjk Ju[& ^[ mWjJj Dud-ko onMlJo nuu Pu l mcjm- cnCp 13 [mWyj 2001 Yjl箳 mbmoJjm Dljk nuu Pu. 11 mhWyjvblj Dcjkl omj onMlJo nuu nT Mku vn. kjC Dcjkv Mmvv Dud-ko DC mbybOl onMlJo mbIvb yBk Kl iJu. lcU onMlJo kjJbm uiCj hm cUJC DM mbIvbv ojhml Pu. cK kjC cnCp Dcjkl SkC D|Lk JJnj (pJUhm 95 kwkwbhl) yBk-cOclv nll. c$ 13 [mWyjvbljn Yjll Dvk Dljk kjJ nl Dnl. Yjllu ul c cClu jK JJnjbcU (Dbop 80 kwkwbhl) Dljkwbv hM JJmL kjC mnp Mkw nl. Dcjk DvYJlv Yjlvm D|Lk JJnjb D{ yBkCuk[ JUJC Dil Dn. cU onMlJo J YjJj YJ vb$C cUJC Mkw nF&u. yBk-cOc箳 kc JhjcU Yjldz DL&JJmLl DCK kn o< vc&C Pu Dnl. pm- Dhj Yb[Juv|cl. cU DL&JJmLJj DOjl mJ& Ikbv hjm hl/ Yb[JuhjJ kjCm yBkCu DmcL& jl Dn. MlkNb DlcnlbmjK Dlbl mbJovMu J ibYj Mvbci Dhj hlhjJ n Sk cK kjC Dn. Dik #$bcOm DmbK kjKv/ JJm DhN DC JUl v cUuu hlhjJcU ybo h[u Dnl DLJ c[kUm Du Dnl. h&v yBkb Sv.h.S. (Non Performing Assets) J{l Dnl. cU yBEki #$ ibYj mbkl Du Dn. yBkbmbybOl Jju ibYj hjmLlJj llkU Gh kjC oM箳 DL&JJmL v Dlbl vk[Ǯ Dn. Yjldz DL&JJmLlu ov cK $RJj hjCckjk Gh `JJnj kj` (Transaction Tax) n n.
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