dtZeqDrh

Jh- vrqy f[kLrh

l|fLFkrhr dtZeqDrh gkp fo”k; okpdkaP;k tkLRk ftOgkG;kpk vkgs vls eyk
okVrs- R;keqGs dkGkph xjt Eg.kwu ;k fo”k;koj osGhp ys[k fygh.ks xjtsps vkgs
vls eyk okVys- ,d Hkfo”; lYYkkxkj ;k ukR;kus loZp {ks=krhy O;Drhauh fofo/k
izdkjP;k leL;kaoj ek>s ekxZn’kZu ?ksrys vkgs- R;keqGs dtZizkIrh o dtZeqDrh ;k
fo”k;koj vf/kdkjok.khus fyfg.;k,o<k lanHkZ ek÷;kik’kh fuf’pr vkgs- jksxh]
izoklh o dtZcktkjh ;k 3 izdkjP;k O;Drh nq%[kh vlrkr vls ;ksxhjkt v- y-
Hkkxor ;kauh fygwu Bsoys vkgs- gs fy[kk.k lqekjs 40 o”kkZiwohZps vkgs- vktferhyk
izoklkph Hkjiwj lk/kus miyC/k vlY;keqGs izoklh Qkjls nq%[kh ulrkr vls eyk
okVrs- rFkkfi jksx o dtZ gs u”V gksbZi;Zra ek.klkyk tsjhl vk.krkr dkj.k ;k
nksUghe/kwu lqVdk gks.;klkBh xzgekukph lkFk egRokph vlrs- ek÷;k ßizfr{kkÞ
iqLrdkP;k ifgY;k vko`Rrhe/;s eh dtZeqDrhpk xq:ea= gk ys[k lksnkgj.k fnyk
fyfgyk gksrk- ;k ys[kkr iUukl yk[kakps dtZ MksD;koj vlysY;k tkrdkus
vkiyh dtZQsM d:u d’kh mftZrkoLFkk izkIr dsyh ;kps o.kZu dsys gksrs- ;k
ys[kkr eh xzgekukis{kk ekuoh iz;Rukaoj Hkj fnysyk vkgs-
dtZe;kZnk ikGk
dks.kR;kgh O;Drhus fdrh dtZ ?;kos ;kpk eh vuqHkokarh BksdrkGk r;kj dsyk
vkgs- Lor%P;k ukokoj vlysyh izkWiVhZ ;kaph csjht djkoh o ;k csjtsP;k 50%
dtZ vlkos- T;kaph ;kizdkjs laiRrh ulsy R;kauh ekfld mRiUUkkP;k 10 iV dtZ
;ksX; dkj.kklkBh okijkos- f’k{k.k] ?kj [kjsnh o okgu [kjsnh b- dkj.ks ;ksX;
letkohr- dkj.k R;ke/kwu Hkfo”;kr Qk;ns gksrkr- uksdjh@O;olk;kP;k izkjaHkhp
Tax Panner O;DrhdMwu tek [kpZ o foek jdespk vkjk[kMk r;kj d:u ?;kok-
ekfld mRiUUkkP;k 100 iV jdespk foek vlkok- ek÷;k ers tkLrhr tkLr foek
mrjfo.kkjk ek.kwl O;kogkfjdn`”V;k gq’kkj letkok-
dtZeqDrh & 1
ek>k ,d fe= lkjax ns’kikaMs eyk usgeh eksB;k jdespk foek ?ks.;kpk lYyk nsr
vls- R;kus o;kP;k 25 O;k o”kkZiklwu v’kk vusd ikWfylht ?ksrY;k- vk;q”;kr
R;kus vusd uksd&;k cnywu dkgh O;olk;kr vi;’k ns[khy lgu dsys- i.k
foek ikWfylh rkj.k Bsowu R;kus ,suosGh iSlk miyC/k dsyk o vMp.khr u
lkiMrk ekXkZ dk<r jkghyk- vkt rks vkfnR; fcykZ xzqie/;s eksB;k inkoj
uksdjhyk vkgs- ßvkEgh ejsi;Zar clwu [kk.;kbrdh izkWiVhZ eh d:u Bsoysyh vkgsÞ
vls rks vfHkekukus lkaxrks- dtZ fdrh ?;kos ;kps eh FkksMD;kr foospu djrks-
‘kqU;krwu okVpky djhr vlysY;k O;Drhus ekfld izkIrhP;k 20 iV ?ksrysys dtZ
QsM.ks d”Vlk/; Bjrs o 30 iV dtZ ?ksrY;kl rs QsM.ks d”Vnk;d Bjrs- R;kgwu
tkLr izek.kkr dtZ vlysY;k O;Drhus vkRe?kkrdh fu.kZ; ?ksryk vkgs vls
fuf’pr vltkos- ‘ksoVh ik;koj dqnG ekj.ks o dqnGhoj ik; ns.ks Qjd
vl.kkjp-
jk’khfugk; xf.kr
dtZcktkjhi.kkeqGs cstkj >kysY;k jk’khae/;s ddZ] o`f’pd o ehu jk’khps lokZf/kd
izek.k fnlwu vkys- tyrRokP;k ;k jk’khauk xzgekukps fud”k ikgrk dtZ QsMrkuk
=kl gksrks- ddZ jk’khpk vk;q”;krhy mesnhpk dkG dtZQsM dj.;kr ok;k tkrks-
ddZ jk’khph dtZQsM O;FkZ [kpZ deh dj.;keqGs lk/; gksrs- o`f’pd jk’khph
dtZQsM czãpSrU; xksanoysdj egkjkt vFkok lkbZckckaP;k d`isus lk/; gksr-s rj
osGhp vkReijh{k.k o izpMa esgurhP;k cGkoj ehu jk’khps dtZ fQVrs- ;k rhugh
jk’khaps dtZ vki.kgwu vks<owu ?ksrysys vlrs- Lor%cn~nypk vfr vkRefo’okl o
Hkfo”;krhy LoIujatu gs dtZok<hl dkj.k Bjrs- Dirt Possibilities Eg.ktsp okbZV
‘kD;rkapk iqjls k fopkj u dsY;keqGs o`f’pd jk’khps yksd dtZcktkjh gksrkr-
o`f’pd jk’khP;k ,dk ukekafdr cka/kdke O;kolkf;dkl eh ekxZn’kZu fygwu fnys
o dkgh egRoiw.kZ mik;kaph Rofjr iwrZrk dj.;kpk lYyk fnyk- ;kosGh Lor%ph
Qh Hkj.;kph ns[khy R;kaph ,sir uOgrh- R;kaP;k ,dk fgrfpard O;Drhus ek>h Qh
Hkjyh- ;k fcYMjph dk;nsfo”k;d lYYkkxkj ns[khy ek>s fu;fer ekxZn’kZu ?ksr
vls-
dtZeqDrh & 2
 vlks] rj ;kosGhns[khy R;kapk vkMeqBk LoHkko fnlqu vkyk- eh ‘kkcjh
ea= Lohdkj djrks i.k okLrwe/;s dkghgh cny dj.kkj ukgh] ‘kfupk ‘kkarhikB
dj.kkj ukgh oxSjs fo/kkus ek÷;k lfpokatoG dsyh- vkt gs egk’k; ;sjoMk
tsye/;s vlwu okpdfe= R;kaps uko lgt vksG[kw ‘kdrkr- ,dq.kp o`f’pd
jk’khoj ‘kuh lkMslkrhpk dqizHkko ;k iq<hy lOok o”kZ jkg.kkjp vkgs- brjkaps
Eg.k.ks ‘kkari.ks ,sdwu ?ks.;kpk ln~xq.k vaxh ck.kY;kl lkMslkrhpk =kl deh gks.ks
‘kD; vkgs-
ojhy jk’khaP;k rqyusr flag] dU;k o rwG jk’khP;k O;Drh >ViV
dtZeqDr gksrkr- flag jk’khyk dqVaqfc;kaph pkaxyh lkFk feGrs- dU;k jk’khyk u’khc
vki.kgwu la/kh fuekZ.k d:u nsrs o rwG jk’khpk tkrd ‘kadj egkjkt o Lokeh
leFkkZaP;k d`isus ,[kknk peRdkj ?kMwu dtZeqDr gksrks- ¼gs eh izR;{k vuqHkokarh
fyfgr vkgs-½ flag jk’khpk ek.kwl osGhp tehu] tk;nkn fodwu dtZeqDr gksrks-
dU;k jk’khpk ehi.kk dtZeqDrhP;k izfdz;sr vMlj fuekZ.k djrks- ek>s ,d dU;k
jk’khps tkrd osxosxG;k ekxkZauh dtZ ?ksr jkghys o R;k ‘kgjkrhy loZp
lkodkjkauk R;kaps uko rkasMikB >kys- eh Lor% vusdosGk letkowu lkax.;kpk o
dtkZP;k Qs&;krwu ckgsj iM.;kpk lYYkk fnyk- izR;sd iz’ukoj R;kaps mRRkj r;kj
vlk;ps o izR;sd eqn~n;koj rs izfrokn djr- v[ksj eh vkrk ;k fo”k;koj
R;kaP;k’kh lYYkk&elyr dj.ks lksMwu fnys vkgs- ,dp fp=iV fdrh osGk
ikg.kkj\
vkfFkZd fu;kstu egRokps
vkfFkZd fu;kstukP;k ckcrhr eh flag jk’khyk vf/kd xq.k nsbZu] rj f<lkG
fu;kstukpk iqjLdkj eh feFkqu jk’khyk nsbZu- ßd’kkyk m|kph ckrÞ ;k rRokuqlkj
txY;keqGs o`”kHk] dU;k o edj ;k i`FohrRo jk’khps yksd dtZcktkjh gks.;kph
‘kD;rk vlrs- f[k’kkr ngk :i;s vlrkuk vkB :i;s [kpZ dj.;kpk ladYi
dsY;kl ;k jk’khaps yksd ?ksrysY;k dtkZpk ;ksX; fofu;ksx d:u ;’kLoh thou
txw ‘kdrkr-
dtZeqDrh & 3
;k ys[kkr izR;sd jk’khps mnkgj.k ns.ks tkxsvHkkoh ‘kD; ukgh- rFkkfi ek>k
vH;kl o vuqHko ;kuqlkj izR;sd jk’khyk dtZcktkjh gks.;kl dks.krh pwd
dkj.khHkwr Bjrs ;kps FkksMD;kr o.kZu djrks-
es”k%& cMstko dj.;kph o`Rrh] dqorhckgsjps fu;kstu ¼nksu gk.kk i.k ckthjko
Eg.kk½
o`”kHk%&iRuhP;k vkgkjh tk.ks] Lora=i.ks fu.kZ; u ?ks.ks ¼ojuk ge Hkh vkneh Fks
deky ds½
feFkqu%& eukryh xks”V cksywu nk[ko.ks ¼ftad.;kps jk[kho iRrs vk/khp vksiu
dj.ks½
ddZ%& {kerk ulrkuk brjkapk dSokj dj.ks- ¼eflgk cu.ks½
flag%& HkkousP;k vkgkjh tk.ks- loZ fnol lkj[ks ulrkr ;kpk folj iM.ks- ¼I;kj
x;k] iSlk x;k] tcls fn;k m/kkj!½
dU;k%& Lor%cn~ny vokLro dYiuk-
rwG%& ou os VªWfQd & yofpdrspk vHkko- ¼pqdys rj ln~xq: ikgwu ?ksrhy½
o`f’pd%& Lor%oj vfrfo’okl- ¼eh izkpk;Z o ckdhps fo|kFkhZ½
/kuq%& dqBs Fkkack;ps rs letr ukgh- ¼csMdhph xks”V vkBok-½
edj%& brjkaoj folacyk Rk;kpk dk;ZHkkx cqMkyk- ¼bfr jkenkl Lokeh½
dqaHk%& dqlaxrhpk ijh.kke- ¼lqlaxrh lnk ?kMks!½
ehu%& Lor%P;k dks”kkr jeek.k] pkaxqyi.kkoj fo’okl- ¼vtc rq>s ljdkj!½

Ekk>s fujh{k.k
T;ksfr”k’kkL= o ‘kkcjh ea= ;k vH;klkeqGs eyk fofo/k izdkjph leL;k vlysys
tkrd HksVys-
dtZeqDrh & 4
R;kauk ekxZn’kZu dj.;kpk ;ksx vkY;keqGs ek>s vuqHkofo’o c&;kiSdh le`/n
>kys- ;k ys[kkfufeRrkus dtZeqDr >kysY;k vusd tkrdkaps mnkgj.k eh voyksdu
dj.;klkBh vkBfo.;kpk iz;Ru dsyk- ;k lanHkkZr ek>h dkgh fujh{k.ks uewn djr
vkgs-
1½ ?kjkr eksBs viR; dU;kjRu vlysys tkrd yodj dtZeqDr >kys-
2½ iRuhus ,suosGh NksVk@eksBk O;olk; d:u gkrHkkj ykoysys yksd eksB;k
dkykarjkus dk vlsuk i.k dtZeqDr >kys-
3½ eksB;k izek.kkr foek gIrs rlsp E;qP;qvy QaMe/;s xqaro.kqd dj.kkjs tkrd
dtZeqDr gksÅu uarj mftZrkoLFksyk ns[khy ikspys- dtkZus =Lr ijhokjkrhy ,d
rjh eqyxk@eqyxh iq<hy f’k{k.kklkBh vFkok uksdjhlkBh ijns’kkr xsY;kps fnlwu
vkys-
4½ iRuhP;k vkgkjh xsysys rlsp izR;sd xks”V iRuhyk fopk:u fu.kZ; ?ks.kkjs
‘ksoVi;Zar dtZeqDrhlkBh >qat nsr jkghys- ¼iRuhyk lkax.ks o fopkj.ks ;ke/khy
Qjd okpdkauh y{kkr ?;kok-½
5½ HkkX;jRukpk okij] okLrqcny] ‘kkcjh ea=] b”Vnsorsph vkjk/kuk o ln~xq:d`ik
;k loZ xks”VhaeqGs dtZcktkjh tkrdkl fnyklk feGrks- rFkkfi ‘kkcjh ea= o
banztky ouLirhpk ;ksX; okij gs nksu mik; lokZr izHkkoh vkgsr vls eyk okVrs-
O;kogkfjd ikrGhoj eh [kk=hus lkaxw ‘kdrks dh ifjokjkph lkFk lokZr izHkko’kkyh
Bjrs- ukrsokbZdkais{kk fe=eaMGh tkLr mi;ksxh iMrkr-
6½ vkiY;k jk’khyk fizrh”kMk”Vd vl.kk&;k O;Drhpk lYyk t:j ?;kok- mnk-
es”k jk’khus o`f’pd jk’khP;k O;Drhpk lYyk ?;kok- ehu jk’kh vlsy rj flag
jk’khP;k O;Drhps vuqHko ,sdkosr-

dtZeqDrh & 5
 ckjk jk’khaph tesph cktw
;k ys[kkr eh dtZcktkjh O;DrhaP;k jk’khfugk; pqdkaph ;knh fnysyh vkgs- loZp
O;Drh dtZcktkjh ulrkr- dkghauk fof’k”V xq.kkaeqGs vFkok dkj.kkaeqGs ;’kLoh
gks.;kph la/kh feGrs- R;kn`”Vhus ns[khy ckjk jk’khapk vH;kl dj.ks dzeizkIr vkgs-
es"k%& brjkauk lgdk;Z dj.;kph o`Rrh] xq:d`ik-
o`”kHk%& brjkauk fo’oklkr ?ksÅu izkatGi.ks pqdkaph dcqyh ns.ks- ;ksX; la/khph okV
ikg.ks-
feFkqu%& tksMysyk ¼o fVdfoysyk½ fe=ifjokj] HkkX;jRukpk okij-
ddZ%& laHkk”k.k dyk] J/nkGw LoHkko] rhFkZ;k=k-
flag%& nwjn`”Vh] dkek’kh dke okx.;kph dyk] okn izlxa kr lqo.kZe/; lk/k.ks]
lrr rKkaps ekxZn’kZu ?ks.ks-
dU;k%& dkekP;k ek.klkaph ikj[k vl.ks o ;ksX; osGh dsyy
s k okLrqcny]
xq.kxzkgdrk-
rqG%& fuOOkG xq:d`ik o ifjJe-
o`f’pd%& ,suosGps vkReijh{k.k] brjkauk dsyy
s h enr-
/kuq%& lk/kqlarkapk o efgyk oxkZpk lUeku] HkkX;jRukpk okij] LFkkoj xaqro.kwd-
Ekdj%& dqynSorspk vk’khokZn] lokZa’kh lqlaokn jk[k.;kph o`Rrh-
dqaHk%& vQkV okpu] fpfdRld o`RRkh] dks.k dk; Eg.ksy ;kpk fopkj u djrk
Lor% mnkgj.k fuekZ.k dj.ks-
ehu%& eksB;k izek.kkr vUunku] xq:d`ik] iRuhph lkFk ¼[kjs rj lgu’khyrk½
ys[kdkps euksxr
vesfjdsps fo|eku v/;{k ns[khy ,dsdkGh dtZcktkjh gksrs-
dtZeqDrh & 6
rFkkfi vkiyh Hkfo”;krhy LoIus o ;k LoIukaP;k iwrZrhlkBh vl.kkjh fu”Bk ;keqGs
R;kauk txkrhy lokZr ‘kDrh’kkyh jk”Vªkps usr`Ro dj.;kph la/kh feGkyh- dtkZP;k
ckstk[kkyh ncysY;k O;Drhauh MksukYM Vªai ;kaps iqLrd t:j okpkos- ßrqEgh Jhear
Ogkos vls vkEgkyk dk okVrs\Þ vls ;k iqLrdkps uko vkgs- dtZeqDrhlkBh
/kMiM.kk&;k O;Drhauh udkjkRed izo`RrhP;k yksdkaiklwu nwj jgkos-
dtZ ;k izdkjkiklwu ek>k fe= pkj gkr ykac jkfgyk- R;kps [kjs uko jktw fgjos-
jktw Lor% okf.kT; ‘kk[ksrhy vdkmaVUlh fo”k;kps DYkkl ?ksrks- dtkZf’kok; ns[khy
ek.kwl lq[kh thou txw ‘kdrks gs R;kps fuf’pr rRoKku vkgs- R;kph iRuh ,ds
fno’kh ?kjkr L.E.D Vh- Ogh ikfgts vlk gV~~ /k:u clyh- vki.k njegk ikp
gtkj gIrk Hk:u lgk efgU;kr jDde QsMw vlk iRuhpk izLrko gksrk- ;koj jktwus
‘kkari.ks rhph letwr ?kkryh- ßR;kis{kk vki.k njegk :i;s 5000 ph cpr
d:u lgk efgU;kuarj Vh- Ogh [kjsnh d: o jks[k [kjsnhoj loyrgh izkIr d:-Þ
lkjka’k
dtZeqDrhlkBh /kMiM dj.kk&;k tkrdkauh loZizFke uohu dtZ ?ks.ks Fkkacowu
Lor%ps mRiUUk ok<fo.;kpk iz;Ru dj.ks vko’;d vkgs- Lor%ps [kpZ tesy frrds
deh djkosr- dtkZpk ckstk vl.ks vijk/k u ekurk rh ,d lq/kkj.;kph la/kh vkgs
vls ekukos- vkiY;kis{kk detksj ek.klkyk leL;k u lkaxrk vkfFkZdn`”V;k
‘kfDr’kkyh ek.klkdMwu dkghrjh xq:ea= ?;kok- R;kpk ik;xq.k rqEgkyk fuf’pr
ykHknk;d Bjsy- lrr dtkZpk o nq”ijh.kkekapk fopkj u djrk ;krwu ckgsj
iM.;kps ekxZ ‘kks/kkosr-
eqacbZps egkikSj] vkenkj] dWfCkusV ea=h bR;knh inkapk YkkHk >kysys Jh-
izeksn uoydj ;kauh ,dk eqyk[krhr ekfeZd Hkk”; dsysys vkgs- ßvk;q”;kr eh nksu
[kMs egRokps ekurks- Mksds ‘kkar Bso.;klkBh cQkZpk o pkaxys cksy.;klkBh
ftHksoj [kMhlk[kjspk-Þ
,dk fof’k”V oG.kkoj dtZeqDrhpk izkjaHk gksrks- gk dkGp [kwi =klnk;d o
var ikg.kkjk vlrks- i.k mtkM.;kiwohZpk dkGks[k xMn vlrks gs y{kkr vlw|k-
Lor%yk vijk/kh letw udk- HkwrdkGkr >kysY;k pqdk Hkfo”;kr lq/kkjk- ßvxj
fny lkQ gS rks lc dqN EkkQ gS-Þ

¼nSfud fnO; ejkBh fnokGh ikMok fo’ks”kkad 2018 e/khy ys[k½