आयकर निर्दे� �िका २०६६ (तेस्रो संसोधन २०७७ सहित) - परिच्छ� �द २८ कर संकलन, मिन्हा र फिर्ता.pdf

(Tax Collection, Remission and Refund)
@=!= s/ ltg'{kg]{ bfloTj ePsf] JolQmn] cfkm"n] ltg'{kg]{ s/ P]gdf tf]lsPsf] bflvnf ug'{kg]{
;doleq ;DalGwt sfof{nodf bflvnf ug'{kb{5 . s'g} JolQmn] ltg'{kg]{ s/ eGgfn] lghn]
s'g} JolQmnfO{ lbPsf] e'QmfgLdf clu|d s/ s§L u/]sf] /sd, ljb]zdf k7fPsf] cfosf] s/
s§L u/]sf] /sd / /f]huf/L, Joj;fo/ nufgLsf] s/of]Uo cfodf ltg'{kg]{ s/nfO{{ a'emfpF5 .
bflvnf ug'{kg]{ s/ tf]lsPsf] ;dodf bflvnf gu/]sf] cj:yfdf s/ aSof}tf /xG5 . s/
aSof}tf /x]sf] JolQmaf6 ljefun] s/ c;'nL ug]{ ;DaGwdf P]gsf] kl/R5]b @) df ljleGg
Joj:yf 5 . ljefun] P]gsf] kl/R5]b @) sf] Joj:yf cGtu{t /xL s/ aSof}tf /x]sf]
JolQmaf6 s/ ;+sng ug]{ k|lqmof cjnDag u/L s/ ;+sng ug{ ;Sb5 .
JolQmn] ls:tfaGbLdf cg'dflgt s/ ltg'{kg]{ / e'QmfgLdf s/ s§L x'g] Joj:yfn] ubf{
slxn]sfFxL ltg'{kg]{ s/ eGbf a9L s/ bflvnf ePsf] x'g ;Sb5 . ltg'{kg]{ s/eGbf
bflvnf u/]sf] s/ a9L ePdf To;/L a9L ePsf] s/ /sd / s/ ltg'{ gkg]{ JolQmsf] s/
bflvnf ePsf] ePdf To;/L bflvnf ePsf] s/ /sd lkmtf{ ug'{kb{5 .
P]gsf] kl/R5]b @) n] s/ aSof}tf /fVg] JolQmaf6 s/ c;'n ug]{ k|lqmof Pjd\ clwsf/,
aSof}tf ldGxf ug]{ / a9L bflvnf ePsf] s/ lkmtf{ ug]{ ;DaGwdf ljleGg Joj:yf u/]sf]
5 . P]gsf log} Joj:yfsf] JofVof o; kl/R5]bdf ul/Psf] 5 .
@=@= clu|d s/ s§L ug]{ JolQmaf6 s/ c;'nL
P]gsf] kl/R5]b !& n] kfl/>lds tyf cGo cjsfz e'QmfgLdf /f]huf/bftfn], cjsfz
sf]ifaf6 ePsf] cjsfz e'QmfgLdf cjsfz sf]ifn], nufgL k|ltkmn, ;]jf z'Ns, laqmL af]g;,
7]Ssf jf s/f/ afktsf] e'QmfgL / aLdf lk|ldod afkt u}/ afl;GbfnfO{{ lbOg] e'QmfgLdf
e'QmfgLstf{n] / bkmf (%s= adf]lhd sdf]l86L ahf/sf] ;~rfnsn] ;f] sf/f]af/df ePsf]
d'gfkmf / nfe, lwtf]kqsf] lgM;u{af6 ePsf] nfedf lwtf]kq ljlgdo ahf/ jf h'g lgsfosf]
lwtf]kq lgM;u{ ePsf] xf] ;f] lgsfon], 3/hUuf jf 3/ jf hUufsf] lgM;u{af6 ePsf] nfedf
;DalGwt dfnkf]t sfof{no / s]xL s[lifhGo j:t' k}7f/Ldf ;DalGwt eG;f/ sfof{non] clu|d
s/ c;'n ug'{kg]{ Joj:yf u/]sf] 5 . P]gsf] bkmf () / bkmf (%s= n] To;/L s/ s§L
ul/Psf] /sd / ljj/0f ;DalGwt /fh:j sfof{nodf a'emfpg'kg]{ Joj:yf u/]sf] 5 . s/ s§L
ug'{kg]{ bfloTj ePsf pko'{Qm JolQmnfO{{ s/ s§L ug'{kg]{ JolQm (Withholding Agent) elgG5 .
P]gn] clu|d s/ s§L ul/Psf] jf ul/g'kg]{ /sdnfO{{ klg s/sf] ¿kdf kl/eflift u/]sf] x'Fbf
clu|d s/ s§L ug]{ bfloTj ePsf plNnlvt JolQm jf lgsfonfO{{ klg s/ ltg'{kg]{ st{Jo
ePsf] JolQm dfGg'kg]{ x'G5 / clu|d s/ s§L ePsf] s/ /sd s/ s§L ug]{ JolQmaf6} c;'n
ug'{kg]{ x'G5 . clu|d s/ s§L ug]{ bfloTj ePsf pko'{Qm JolQm jf lgsfon] s/ s§L u/]sf] jf
s/ s§L u/]sf] dflgg] s/sf] /sd c;'n x'g] k|Tofe"lt k|bfg ug{ P]gsf] bkmf !)# n] s§L
u/L a'emfpg'kg]{ s/ afktsf] ;'/If0fsf ;DaGwdf b]xfo adf]lhdsf] ljz]if Joj:yf u/]sf] 5 .
!)#-!M clu|d s/ s§L ug'{kg]{ JolQmn] kl/R5]b–!& adf]lhd s§L ug{'kg]{ s/nfO{{
cbfntsf] cfb]z jf cGo s'g} sfg'g adf]lhd jf cGo s'g} lsl;dn] ug'{kg]{
e'QmfgLnfO{{ eGbf cu|flwsf/ lbg' kg]{5 .
!)#-@M clu|d s/ s§L ug'{kg]{ JolQmn] kl/R5]b–!& adf]lhd s§f u/]sf] s/;DaGwdf
b]xfo adf]lhd x'g]5 M–
-s To:tf] JolQmn] s§{L u/]sf] s/ / To:tf] s/ afkt s'g} ;DklQ k|fKt
u/]sf] eP ;f] ;d]t g]kfn ;/sf/sf] lgldQ /f]Ssf /fv]sf] dflgg],
cfos/ lgb]{lzsf, @)^^ -;+=;=÷2

-v ;f] s§L ul/Psf] s/ /sd To:tf] JolQmsf] C0f jf bfloTj;Fu cfa4
ug{ g;lsg], /
-u To:tf] clu|d s/ s§L ug]{JolQm 6f6 klN6Psf] jf lj36g ePsf]
cj:yfdf ;f] s/ s§L /sd To;/L lj36g ePsf] jf 6f6 kN6]sf]
h]yfsf] efu gdflgg] / To;/L lj36g eO{ jf 6f6 klN6O{ efu
nufpg' kbf{ s§L ul/Psf] s/ jf ;f] ;D