{"id":17956,"date":"2026-09-22T21:33:20","date_gmt":"2026-09-22T16:03:20","guid":{"rendered":"https:\/\/service-public.in\/?post_type=epkb_post_type_1&#038;p=17956"},"modified":"2026-09-22T21:33:25","modified_gmt":"2026-09-22T16:03:25","slug":"2025-income-tax-act","status":"publish","type":"epkb_post_type_1","link":"https:\/\/service-public.in\/?epkb_post_type_1=2025-income-tax-act","title":{"rendered":"2025 &#8211; INCOME-TAX ACT"},"content":{"rendered":"\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/service-public.in\/wp-content\/uploads\/2026\/09\/Income_Tax_Act_2025_as_amended_by_FA_Act_2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Income_Tax_Act_2025_as_amended_by_FA_Act_2026.\"><\/object><a id=\"wp-block-file--media-1ca26f90-bcc0-4e1d-8f68-43bade5e28d9\" href=\"https:\/\/service-public.in\/wp-content\/uploads\/2026\/09\/Income_Tax_Act_2025_as_amended_by_FA_Act_2026.pdf\">Income_Tax_Act_2025_as_amended_by_FA_Act_2026<\/a><a href=\"https:\/\/service-public.in\/wp-content\/uploads\/2026\/09\/Income_Tax_Act_2025_as_amended_by_FA_Act_2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1ca26f90-bcc0-4e1d-8f68-43bade5e28d9\">Download<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b9a\u0bc1\u0bb0\u0bc1\u0b95\u0bcd\u0b95\u0bae\u0bbe\u0b95 &#8230;. \u0b87\u0ba8\u0bcd\u0ba4 \u0b9a\u0b9f\u0bcd\u0b9f\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bb5\u0bbf\u0bb3\u0b95\u0bcd\u0b95\u0bae\u0bcd . <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u0b85\u0b9f\u0bbf\u0baa\u0bcd\u0baa\u0b9f\u0bc8 \u0bb5\u0bbf\u0bb7\u0baf\u0b99\u0bcd\u0b95\u0bb3\u0bcd (\u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 1\u20132)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&#8220;\u0bb5\u0bb0\u0bbf \u0b86\u0ba3\u0bcd\u0b9f\u0bc1&#8221; (Tax Year)<\/strong> = \u0b8f\u0baa\u0bcd\u0bb0\u0bb2\u0bcd 1 \u0bae\u0bc1\u0ba4\u0bb2\u0bcd \u0bae\u0bbe\u0bb0\u0bcd\u0b9a\u0bcd 31 \u0bb5\u0bb0\u0bc8 \u0b89\u0bb3\u0bcd\u0bb3 12 \u0bae\u0bbe\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bcd. (\u0baa\u0bb4\u0bc8\u0baf &#8220;\u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0b86\u0ba3\u0bcd\u0b9f\u0bc1\/\u0bae\u0bc1\u0ba9\u0bcd\u0ba9\u0bc8\u0baf \u0b86\u0ba3\u0bcd\u0b9f\u0bc1&#8221; \u0b8e\u0ba9\u0bcd\u0bb1 \u0b95\u0bc1\u0bb4\u0baa\u0bcd\u0baa\u0bae\u0bcd \u0ba8\u0bc0\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bc1\u0bb3\u0bcd\u0bb3\u0ba4\u0bc1.)<\/li>\n\n\n\n<li><strong>\u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9 \u0bb5\u0bb0\u0bbf<\/strong> \u0bae\u0bca\u0ba4\u0bcd\u0ba4 \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bae\u0bc0\u0ba4\u0bc1 \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd. \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0ba4\u0ba9\u0bcd\u0bae\u0bc8\u0baf\u0bc8\u0baa\u0bcd \u0baa\u0bca\u0bb1\u0bc1\u0ba4\u0bcd\u0ba4\u0bc1 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1\u0b95\u0bb3\u0bcd (exemptions) \u0b85\u0b9f\u0bcd\u0b9f\u0bb5\u0ba3\u0bc8\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0b95\u0bca\u0b9f\u0bc1\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bc1\u0bb3\u0bcd\u0bb3\u0ba9.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u0bb5\u0b9a\u0bbf\u0baa\u0bcd\u0baa\u0bbf\u0b9f \u0ba8\u0bbf\u0bb2\u0bc8 (Residential Status) \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 6<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0b95\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bb0\u0bbf\u0bae\u0bc8 (Resident):<\/strong> \u0b92\u0bb0\u0bc1 \u0bb5\u0bb0\u0bbf \u0b86\u0ba3\u0bcd\u0b9f\u0bbf\u0bb2\u0bcd 182 \u0ba8\u0bbe\u0b9f\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0bae\u0bc7\u0bb2\u0bcd \u0b87\u0ba8\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0bb5\u0bbf\u0bb2\u0bcd \u0b87\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd.<\/li>\n\n\n\n<li><strong>Not Ordinarily Resident (NOR):<\/strong> \u0b9a\u0bbf\u0bb2 \u0ba8\u0bbf\u0baa\u0ba8\u0bcd\u0ba4\u0ba9\u0bc8\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd.<\/li>\n\n\n\n<li><strong>\u0b85\u0ba9\u0bcd\u0ba9\u0bbf\u0baf\u0bb0\u0bcd (Non-resident):<\/strong> \u0bae\u0bc7\u0bb1\u0bcd\u0b95\u0bc2\u0bb1\u0bbf\u0baf \u0ba8\u0bbf\u0baa\u0ba8\u0bcd\u0ba4\u0ba9\u0bc8\u0b95\u0bb3\u0bcd \u0baa\u0bc2\u0bb0\u0bcd\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0b95\u0bbe\u0ba4\u0bb5\u0bb0\u0bcd.<\/li>\n\n\n\n<li><strong>\u0bb5\u0bc6\u0bb3\u0bbf\u0ba8\u0bbe\u0b9f\u0bcd\u0b9f\u0bc1 \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0bae\u0bcd:<\/strong> \u0b85\u0ba4\u0ba9\u0bcd &#8220;effective management&#8221; \u0b87\u0ba8\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0bb5\u0bbf\u0bb2\u0bcd \u0b87\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd \u0b95\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bb0\u0bbf\u0bae\u0bc8 \u0baa\u0bc6\u0bb1\u0bcd\u0bb1\u0ba4\u0bbe\u0b95\u0b95\u0bcd \u0b95\u0bb0\u0bc1\u0ba4\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bb5\u0b95\u0bc8\u0b95\u0bb3\u0bcd (\u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 4) \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 13<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd 5 \u0ba4\u0bb2\u0bc8\u0baa\u0bcd\u0baa\u0bc1\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd \u0bb5\u0b95\u0bc8\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0ba4\u0bcd\u0ba4\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0b9a\u0bae\u0bcd\u0baa\u0bb3\u0bae\u0bcd (Salaries)<\/strong><\/li>\n\n\n\n<li><strong>\u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1\u0b9a\u0bcd \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1 \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd (Income from house property)<\/strong><\/li>\n\n\n\n<li><strong>\u0bb5\u0ba3\u0bbf\u0b95\u0bae\u0bcd\/\u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd \u0bb2\u0bbe\u0baa\u0bae\u0bcd (Profits and gains of business or profession)<\/strong><\/li>\n\n\n\n<li><strong>\u0bae\u0bc2\u0bb2\u0ba4\u0ba9 \u0b86\u0ba4\u0bbe\u0baf\u0bae\u0bcd (Capital gains)<\/strong><\/li>\n\n\n\n<li><strong>\u0b87\u0ba4\u0bb0 \u0bae\u0bc2\u0bb2\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd (Income from other sources)<\/strong><\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u0b9a\u0bae\u0bcd\u0baa\u0bb3\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 15\u201319<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0b9a\u0bae\u0bcd\u0baa\u0bb3\u0bae\u0bcd, \u0b93\u0baf\u0bcd\u0bb5\u0bc2\u0ba4\u0bbf\u0baf\u0bae\u0bcd, \u0b95\u0bbf\u0bb0\u0bbe\u0b9c\u0bc2\u0bb5\u0bbf\u0b9f\u0bcd\u0b9f\u0bbf, \u0baa\u0ba3\u0bbf\u0b95\u0bcd\u0b95\u0bca\u0b9f\u0bc8, \u0bb5\u0bbf\u0b9f\u0bc1\u0bae\u0bc1\u0bb1\u0bc8 \u0b8a\u0ba4\u0bbf\u0baf\u0bae\u0bcd, \u0bb5\u0bbe\u0b9f\u0b95\u0bc8 \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0bae\u0bb2\u0bcd \u0bb5\u0bb4\u0b99\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd \u0bb5\u0bc0\u0b9f\u0bc1 (perquisite) \u0b86\u0b95\u0bbf\u0baf\u0bb5\u0bc8 \u0b85\u0b9f\u0b99\u0bcd\u0b95\u0bc1\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>\u0ba4\u0bb0\u0ba8\u0bbf\u0bb2\u0bc8 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (Standard Deduction):<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u0baa\u0bc1\u0ba4\u0bbf\u0baf \u0bb5\u0bb0\u0bbf \u0bae\u0bc1\u0bb1\u0bc8\u0baf\u0bbf\u0bb2\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 202(1)): <strong>\u20b975,000<\/strong> \u0bb5\u0bb0\u0bc8<\/li>\n\n\n\n<li>\u0baa\u0bbf\u0bb1 \u0b9a\u0ba8\u0bcd\u0ba4\u0bb0\u0bcd\u0baa\u0bcd\u0baa\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd: <strong>\u20b950,000<\/strong> \u0bb5\u0bb0\u0bc8<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0bb5\u0bc7\u0bb2\u0bc8\u0bb5\u0bbe\u0baf\u0bcd\u0baa\u0bcd\u0baa\u0bc1 \u0bb5\u0bb0\u0bbf (Professional Tax)<\/strong> \u0bae\u0bc1\u0bb4\u0bc1\u0bb5\u0ba4\u0bc1\u0bae\u0bcd \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1.<\/li>\n\n\n\n<li><strong>\u0b95\u0bbf\u0bb0\u0bbe\u0b9c\u0bc2\u0bb5\u0bbf\u0b9f\u0bcd\u0b9f\u0bbf:<\/strong> \u0b85\u0bb0\u0b9a\u0bc1 \u0b8a\u0bb4\u0bbf\u0baf\u0bb0\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0bae\u0bc1\u0bb4\u0bc1 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1; \u0bae\u0bb1\u0bcd\u0bb1\u0bb5\u0bb0\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0b9a\u0bbf\u0bb2 \u0bb5\u0bb0\u0bae\u0bcd\u0baa\u0bc1\u0b95\u0bb3\u0bcd.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1\u0b9a\u0bcd \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1 \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 20\u201325<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd <strong>\u0b86\u0ba3\u0bcd\u0b9f\u0bc1 \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc1 (Annual Value)<\/strong> \u0b85\u0b9f\u0bbf\u0baa\u0bcd\u0baa\u0b9f\u0bc8\u0baf\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf.<\/li>\n\n\n\n<li><strong>30% \u0ba8\u0bbf\u0bb2\u0bc8\u0baf\u0bbe\u0ba9 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1<\/strong> (\u0b95\u0bb4\u0bbf\u0bb5\u0bc1) \u0b86\u0ba3\u0bcd\u0b9f\u0bc1 \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bbf\u0bb2\u0bcd.<\/li>\n\n\n\n<li><strong>\u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1\u0b95\u0bcd \u0b95\u0b9f\u0ba9\u0bcd \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf:<\/strong> \u20b92,00,000 \u0bb5\u0bb0\u0bc8 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (\u0b9a\u0bbf\u0bb2 \u0ba8\u0bbf\u0baa\u0ba8\u0bcd\u0ba4\u0ba9\u0bc8\u0b95\u0bb3\u0bc1\u0b9f\u0ba9\u0bcd).<\/li>\n\n\n\n<li>\u0b9a\u0bca\u0ba8\u0bcd\u0ba4 \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bbf\u0bb2\u0bcd \u0bb5\u0b9a\u0bbf\u0ba4\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd (self-occupied) \u0b86\u0ba3\u0bcd\u0b9f\u0bc1 \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc1 <strong>\u0baa\u0bc2\u0b9c\u0bcd\u0baf\u0bae\u0bcd<\/strong>.<\/li>\n\n\n\n<li>\u0bb5\u0bbe\u0b9f\u0b95\u0bc8 \u0ba4\u0bbe\u0bae\u0ba4\u0bae\u0bbe\u0b95 \u0bb5\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bc1\u0bae\u0bcd, \u0bb5\u0b9a\u0bc2\u0bb2\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bbe\u0ba4 \u0bb5\u0bbe\u0b9f\u0b95\u0bc8\u0baf\u0bc1\u0bae\u0bcd \u0bb5\u0bb0\u0bbf \u0b9a\u0bc6\u0bb2\u0bc1\u0ba4\u0bcd\u0ba4 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bbf\u0baf \u0b86\u0ba3\u0bcd\u0b9f\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bbe\u0b95\u0b95\u0bcd \u0b95\u0bb0\u0bc1\u0ba4\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">6. \u0bb5\u0ba3\u0bbf\u0b95\u0bae\u0bcd\/\u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd \u0bb2\u0bbe\u0baa\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 26\u201366<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0bb5\u0ba3\u0bbf\u0b95\u0bae\u0bcd \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bbf\u0ba9\u0bcd \u0bb2\u0bbe\u0baa\u0bae\u0bcd\/\u0ba8\u0b9f\u0bcd\u0b9f\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>\u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1\u0b95\u0bb3\u0bcd:<\/strong> \u0bb5\u0bbe\u0b9f\u0b95\u0bc8, \u0bb5\u0bb0\u0bbf, \u0baa\u0bb4\u0bc1\u0ba4\u0bc1, \u0b95\u0bbe\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0baa\u0bbf\u0bb0\u0bc0\u0bae\u0bbf\u0baf\u0bae\u0bcd, \u0b8a\u0bb4\u0bbf\u0baf\u0bb0\u0bcd \u0ba8\u0bb2\u0ba9\u0bcd, \u0ba4\u0bc7\u0baf\u0bcd\u0bae\u0bbe\u0ba9\u0bae\u0bcd (Depreciation), \u0b85\u0bb1\u0bbf\u0bb5\u0bbf\u0baf\u0bb2\u0bcd \u0b86\u0bb0\u0bbe\u0baf\u0bcd\u0b9a\u0bcd\u0b9a\u0bbf \u0b9a\u0bc6\u0bb2\u0bb5\u0bc1, \u0baa\u0bcb\u0ba9\u0bcd\u0bb1\u0bb5\u0bc8.<\/li>\n\n\n\n<li><strong>\u0ba4\u0bc7\u0baf\u0bcd\u0bae\u0bbe\u0ba9\u0bae\u0bcd (Depreciation):<\/strong> \u0b95\u0b9f\u0bcd\u0b9f\u0bbf\u0b9f\u0bae\u0bcd, \u0b87\u0baf\u0ba8\u0bcd\u0ba4\u0bbf\u0bb0\u0bae\u0bcd, \u0ba4\u0bb3\u0bb5\u0bbe\u0b9f\u0b99\u0bcd\u0b95\u0bb3\u0bcd, \u0b95\u0ba3\u0bbf\u0ba9\u0bbf \u0bae\u0bc6\u0ba9\u0bcd\u0baa\u0bca\u0bb0\u0bc1\u0bb3\u0bcd \u0baa\u0bcb\u0ba9\u0bcd\u0bb1\u0bb5\u0bb1\u0bcd\u0bb1\u0bbf\u0bb1\u0bcd\u0b95\u0bc1.<\/li>\n\n\n\n<li><strong>\u0b95\u0bc6\u0b9f\u0bcd\u0b9f \u0b95\u0b9f\u0ba9\u0bcd (Bad debts):<\/strong> \u0bb5\u0bb0\u0bbf \u0b9a\u0bc6\u0bb2\u0bc1\u0ba4\u0bcd\u0ba4\u0bbf\u0baf \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0b85\u0b9f\u0b99\u0bcd\u0b95\u0bbf\u0baf\u0bbf\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1.<\/li>\n\n\n\n<li><strong>\u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc1 \u0ba4\u0ba3\u0bbf\u0b95\u0bcd\u0b95\u0bc8 (Tax Audit):<\/strong> \u0bb5\u0bbf\u0bb1\u0bcd\u0bb1\u0bc1\u0bae\u0bc1\u0ba4\u0bb2\u0bcd \u0bb5\u0bb0\u0bae\u0bcd\u0baa\u0bc1\u0b95\u0bb3\u0bc8 \u0bae\u0bc0\u0bb1\u0bbf\u0ba9\u0bbe\u0bb2\u0bcd \u0b95\u0b9f\u0bcd\u0b9f\u0bbe\u0baf\u0bae\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 63).<\/li>\n\n\n\n<li><strong>Presumptive Taxation (\u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bbf):<\/strong> \u0b9a\u0bbf\u0bb1\u0bc1 \u0bb5\u0ba3\u0bbf\u0b95\u0bb0\u0bcd\u0b95\u0bb3\u0bcd\/\u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd \u0bb5\u0bb2\u0bcd\u0bb2\u0bc1\u0ba8\u0bb0\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0b8e\u0bb3\u0bbf\u0baf \u0bae\u0bc1\u0bb1\u0bc8 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 58, 61).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">7. \u0bae\u0bc2\u0bb2\u0ba4\u0ba9 \u0b86\u0ba4\u0bbe\u0baf\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 67\u201391<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0b95\u0bc1\u0bb1\u0bc1\u0b95\u0bbf\u0baf \u0b95\u0bbe\u0bb2 (Short-term):<\/strong> 24 \u0bae\u0bbe\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1\u0bb3\u0bcd \u0bb5\u0bbf\u0bb1\u0bcd\u0bb1\u0bbe\u0bb2\u0bcd (\u0b9a\u0bbf\u0bb2 \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 12 \u0bae\u0bbe\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bcd).<\/li>\n\n\n\n<li><strong>\u0ba8\u0bc0\u0ba3\u0bcd\u0b9f \u0b95\u0bbe\u0bb2 (Long-term):<\/strong> 24 \u0bae\u0bbe\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0bae\u0bc7\u0bb2\u0bcd \u0bb5\u0bc8\u0ba4\u0bcd\u0ba4\u0bbf\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd.<\/li>\n\n\n\n<li><strong>\u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0b95\u0bbf\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bcd:<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u0b95\u0bc1\u0bb1\u0bc1\u0b95\u0bbf\u0baf \u0b95\u0bbe\u0bb2 \u0bae\u0bc2\u0bb2\u0ba4\u0ba9 \u0b86\u0ba4\u0bbe\u0baf\u0bae\u0bcd (\u0baa\u0b99\u0bcd\u0b95\u0bc1\u0b95\u0bb3\u0bcd): <strong>20%<\/strong><\/li>\n\n\n\n<li>\u0ba8\u0bc0\u0ba3\u0bcd\u0b9f \u0b95\u0bbe\u0bb2 \u0bae\u0bc2\u0bb2\u0ba4\u0ba9 \u0b86\u0ba4\u0bbe\u0baf\u0bae\u0bcd: <strong>12.5%<\/strong> (\u20b91,25,000 \u0bb5\u0bb0\u0bc8 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bbf\u0bb1\u0bcd\u0baa\u0ba9\u0bc8 \u0bb2\u0bbe\u0baa\u0bae\u0bcd:<\/strong> \u0baa\u0bc1\u0ba4\u0bbf\u0baf \u0bb5\u0bc0\u0b9f\u0bc1 \u0bb5\u0bbe\u0b99\u0bcd\u0b95\u0bbf\u0ba9\u0bbe\u0bb2\u0bcd \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 82).<\/li>\n\n\n\n<li><strong>\u0bb5\u0bc7\u0bb3\u0bbe\u0ba3\u0bcd \u0ba8\u0bbf\u0bb2\u0bae\u0bcd:<\/strong> \u0b9a\u0bbf\u0bb2 \u0ba8\u0bbf\u0baa\u0ba8\u0bcd\u0ba4\u0ba9\u0bc8\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 83).<\/li>\n\n\n\n<li><strong>\u0baa\u0ba4\u0bcd\u0ba4\u0bbf\u0bb0\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0bae\u0bc1\u0ba4\u0bb2\u0bc0\u0b9f\u0bc1:<\/strong> \u0b9a\u0bbf\u0bb2 \u0baa\u0ba4\u0bcd\u0ba4\u0bbf\u0bb0\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0bae\u0bc1\u0ba4\u0bb2\u0bc0\u0b9f\u0bc1 \u0b9a\u0bc6\u0baf\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 85).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">8. \u0b87\u0ba4\u0bb0 \u0bae\u0bc2\u0bb2\u0b99\u0bcd\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 92\u201395<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0bb2\u0bbe\u0b9f\u0bcd\u0b9f\u0bb0\u0bbf, \u0baa\u0ba8\u0bcd\u0ba4\u0baf\u0bae\u0bcd, \u0bb5\u0bbf\u0bb3\u0bc8\u0baf\u0bbe\u0b9f\u0bcd\u0b9f\u0bc1 \u0baa\u0bb0\u0bbf\u0b9a\u0bc1, \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf, \u0b88\u0bb5\u0bc1\u0ba4\u0bcd\u0ba4\u0bca\u0b95\u0bc8 (Dividend), \u0bb5\u0bbe\u0b9f\u0b95\u0bc8 \u0baa\u0bcb\u0ba9\u0bcd\u0bb1\u0bb5\u0bc8.<\/li>\n\n\n\n<li><strong>\u0bb2\u0bbe\u0b9f\u0bcd\u0b9f\u0bb0\u0bbf\/\u0baa\u0ba8\u0bcd\u0ba4\u0baf \u0bb5\u0bc6\u0bb1\u0bcd\u0bb1\u0bbf:<\/strong> <strong>30%<\/strong> \u0bb5\u0bb0\u0bbf.<\/li>\n\n\n\n<li><strong>\u0baa\u0bb0\u0bbf\u0b9a\u0bc1\/\u0b95\u0bca\u0b9f\u0bc8 (Gift):<\/strong> \u20b950,000-\u0b95\u0bcd\u0b95\u0bc1 \u0bae\u0bc7\u0bb2\u0bcd \u0baa\u0bb0\u0bbf\u0b9a\u0bc1 \u0baa\u0bc6\u0bb1\u0bcd\u0bb1\u0bbe\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf (\u0b9a\u0bbf\u0bb2 \u0bb5\u0bbf\u0ba4\u0bbf\u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1\u0b95\u0bb3\u0bcd).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">9. \u0baa\u0bbf\u0bb1\u0bb0\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u0b9a\u0bc7\u0bb0\u0bcd\u0ba4\u0bcd\u0ba4\u0bb2\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 96\u2013100<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0bae\u0ba9\u0bc8\u0bb5\u0bbf, \u0bae\u0b95\u0ba9\u0bcd, \u0bae\u0b95\u0bb3\u0bcd, \u0bae\u0bb0\u0bc1\u0bae\u0b95\u0bb3\u0bcd \u0b86\u0b95\u0bbf\u0baf\u0bcb\u0bb0\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u0b9a\u0bbf\u0bb2 \u0ba8\u0bbf\u0baa\u0ba8\u0bcd\u0ba4\u0ba9\u0bc8\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0b9a\u0bc7\u0bb0\u0bcd\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>18 \u0bb5\u0baf\u0ba4\u0bc1\u0b95\u0bcd\u0b95\u0bc1\u0b9f\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0b95\u0bc1\u0bb4\u0ba8\u0bcd\u0ba4\u0bc8\u0baf\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd:<\/strong> \u0baa\u0bc6\u0bb1\u0bcd\u0bb1\u0bcb\u0bb0\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bc1\u0b9f\u0ba9\u0bcd \u0b9a\u0bc7\u0bb0\u0bcd\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">10. \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1\u0b95\u0bb3\u0bcd (Deductions) \u2014 \u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 8 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 122\u2013154)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 123:<\/strong> LIC \u0baa\u0bbf\u0bb0\u0bc0\u0bae\u0bbf\u0baf\u0bae\u0bcd, PPF, NSC, \u0baa\u0bbe\u0b9f\u0b9a\u0bbe\u0bb2\u0bc8 \u0b95\u0b9f\u0bcd\u0b9f\u0ba3\u0bae\u0bcd \u2192 <strong>\u20b91,50,000<\/strong> \u0bb5\u0bb0\u0bc8 (\u0baa\u0bb4\u0bc8\u0baf \u0bae\u0bc1\u0bb1\u0bc8).<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 124:<\/strong> NPS (National Pension Scheme) \u2192 \u20b950,000 \u0bb5\u0bb0\u0bc8 \u0b95\u0bc2\u0b9f\u0bc1\u0ba4\u0bb2\u0bcd.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 126:<\/strong> \u0bae\u0bb0\u0bc1\u0ba4\u0bcd\u0ba4\u0bc1\u0bb5 \u0b95\u0bbe\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0baa\u0bbf\u0bb0\u0bc0\u0bae\u0bbf\u0baf\u0bae\u0bcd \u2192 \u20b925,000\/\u20b950,000 \u0bb5\u0bb0\u0bc8.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 127:<\/strong> \u0bae\u0bbe\u0bb1\u0bcd\u0bb1\u0bc1\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0ba9\u0bbe\u0bb3\u0bbf \u0baa\u0bb0\u0bbe\u0bae\u0bb0\u0bbf\u0baa\u0bcd\u0baa\u0bc1 \u2192 \u20b975,000\/\u20b91,25,000.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 128:<\/strong> \u0ba4\u0bc0\u0bb5\u0bbf\u0bb0 \u0ba8\u0bcb\u0baf\u0bcd \u0b9a\u0bbf\u0b95\u0bbf\u0b9a\u0bcd\u0b9a\u0bc8 \u2192 \u20b940,000\/\u20b91,00,000.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 129:<\/strong> \u0b89\u0baf\u0bb0\u0bcd \u0b95\u0bb2\u0bcd\u0bb5\u0bbf\u0b95\u0bcd \u0b95\u0b9f\u0ba9\u0bcd \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf \u2192 \u0bae\u0bc1\u0bb4\u0bc1 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (8 \u0b86\u0ba3\u0bcd\u0b9f\u0bc1\u0b95\u0bb3\u0bcd).<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 130\/131:<\/strong> \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1\u0b95\u0bcd \u0b95\u0b9f\u0ba9\u0bcd \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf \u2192 \u20b950,000\/\u20b91,50,000.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 132:<\/strong> \u0bae\u0bbf\u0ba9\u0bcd\u0b9a\u0bbe\u0bb0 \u0bb5\u0bbe\u0b95\u0ba9\u0b95\u0bcd \u0b95\u0b9f\u0ba9\u0bcd \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf \u2192 \u20b91,50,000.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 133:<\/strong> \u0ba8\u0ba9\u0bcd\u0b95\u0bca\u0b9f\u0bc8\u0b95\u0bb3\u0bcd (Donations) \u2192 100% \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 50% \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1.<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 134:<\/strong> \u0bb5\u0bbe\u0b9f\u0b95\u0bc8 \u0b9a\u0bc6\u0bb2\u0bc1\u0ba4\u0bcd\u0ba4\u0bc1\u0baa\u0bb5\u0bb0\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (\u0b9a\u0bbf\u0bb2 \u0ba8\u0bbf\u0baa\u0ba8\u0bcd\u0ba4\u0ba9\u0bc8\u0b95\u0bb3\u0bcd).<\/li>\n\n\n\n<li><strong>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 153:<\/strong> \u0bb5\u0b99\u0bcd\u0b95\u0bbf \u0bb5\u0bc8\u0baa\u0bcd\u0baa\u0bc1 \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf \u2192 \u20b910,000\/\u20b950,000 \u0bb5\u0bb0\u0bc8.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">11. \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0b95\u0bbf\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bcd (Tax Rates)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0ba4\u0ba9\u0bbf\u0ba8\u0baa\u0bb0\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 (\u0baa\u0bc1\u0ba4\u0bbf\u0baf \u0bae\u0bc1\u0bb1\u0bc8 \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 202(1)):<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u0bb5\u0bb0\u0bbf<\/th><\/tr><\/thead><tbody><tr><td>\u20b94,00,000 \u0bb5\u0bb0\u0bc8<\/td><td>\u0baa\u0bc2\u0b9c\u0bcd\u0baf\u0bae\u0bcd<\/td><\/tr><tr><td>\u20b94,00,001 \u2013 \u20b98,00,000<\/td><td>5%<\/td><\/tr><tr><td>\u20b98,00,001 \u2013 \u20b912,00,000<\/td><td>10%<\/td><\/tr><tr><td>\u20b912,00,001 \u2013 \u20b916,00,000<\/td><td>15%<\/td><\/tr><tr><td>\u20b916,00,001 \u2013 \u20b920,00,000<\/td><td>20%<\/td><\/tr><tr><td>\u20b920,00,001 \u2013 \u20b924,00,000<\/td><td>25%<\/td><\/tr><tr><td>\u20b924,00,000 \u0bae\u0bc7\u0bb2\u0bcd<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 (Rebate):<\/strong> \u20b912,00,000 \u0bb5\u0bb0\u0bc8 \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u2192 \u20b960,000 \u0bb5\u0bb0\u0bc8 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1:<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u0bb5\u0b95\u0bc8<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u0bb5\u0bb0\u0bbf<\/th><\/tr><\/thead><tbody><tr><td>\u0b89\u0bb3\u0bcd\u0ba8\u0bbe\u0b9f\u0bcd\u0b9f\u0bc1 \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0bae\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 199)<\/td><td>25%<\/td><\/tr><tr><td>\u0b89\u0bb3\u0bcd\u0ba8\u0bbe\u0b9f\u0bcd\u0b9f\u0bc1 \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0bae\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 200)<\/td><td>22%<\/td><\/tr><tr><td>\u0baa\u0bc1\u0ba4\u0bbf\u0baf \u0b89\u0bb1\u0bcd\u0baa\u0ba4\u0bcd\u0ba4\u0bbf \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0bae\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 201)<\/td><td>15%<\/td><\/tr><tr><td>Minimum Alternate Tax (MAT)<\/td><td>14%<\/td><\/tr><tr><td>Alternative Minimum Tax (AMT)<\/td><td>18.5%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">12. TDS\/TCS \u2014 \u0bb5\u0bb0\u0bbf \u0baa\u0bbf\u0b9f\u0bbf\u0ba4\u0bcd\u0ba4\u0bae\u0bcd (\u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 19)<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0b9a\u0bae\u0bcd\u0baa\u0bb3\u0bae\u0bcd, \u0bb5\u0b9f\u0bcd\u0b9f\u0bbf, \u0bb5\u0bbe\u0b9f\u0b95\u0bc8, \u0b92\u0baa\u0bcd\u0baa\u0ba8\u0bcd\u0ba4\u0bae\u0bcd, \u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd\u0bae\u0bc1\u0bb1\u0bc8 \u0b95\u0b9f\u0bcd\u0b9f\u0ba3\u0bae\u0bcd, \u0b88\u0bb5\u0bc1\u0ba4\u0bcd\u0ba4\u0bca\u0b95\u0bc8, \u0bb2\u0bbe\u0b9f\u0bcd\u0b9f\u0bb0\u0bbf \u0baa\u0bcb\u0ba9\u0bcd\u0bb1\u0bb5\u0bb1\u0bcd\u0bb1\u0bbf\u0bb2\u0bcd <strong>\u0bae\u0bc2\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0baa\u0bbf\u0b9f\u0bbf\u0ba4\u0bcd\u0ba4\u0bae\u0bcd (TDS)<\/strong> \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>TCS:<\/strong> \u0b9a\u0bbf\u0bb2 \u0baa\u0bca\u0bb0\u0bc1\u0b9f\u0bcd\u0b95\u0bb3\u0bcd \u0bb5\u0bbf\u0bb1\u0bcd\u0baa\u0ba9\u0bc8, \u0bb5\u0bc6\u0bb3\u0bbf\u0ba8\u0bbe\u0b9f\u0bcd\u0b9f\u0bc1 \u0baa\u0ba3\u0baa\u0bcd \u0baa\u0bb0\u0bbf\u0bae\u0bbe\u0bb1\u0bcd\u0bb1\u0bae\u0bcd \u0baa\u0bcb\u0ba9\u0bcd\u0bb1\u0bb5\u0bb1\u0bcd\u0bb1\u0bbf\u0bb2\u0bcd \u0bb5\u0b9a\u0bc2\u0bb2\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>PAN \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0bb5\u0bbf\u0b9f\u0bcd\u0b9f\u0bbe\u0bb2\u0bcd:<\/strong> \u0b85\u0ba4\u0bbf\u0b95 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0b95\u0bbf\u0ba4\u0bae\u0bcd (20% \u0bb5\u0bb0\u0bc8).<\/li>\n\n\n\n<li><strong>\u0b95\u0bc1\u0bb1\u0bc8\u0ba8\u0bcd\u0ba4 \u0bb5\u0bb0\u0bbf\/\u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1 \u0b9a\u0bbe\u0ba9\u0bcd\u0bb1\u0bbf\u0ba4\u0bb4\u0bcd:<\/strong> \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 395-\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd \u0baa\u0bc6\u0bb1\u0bb2\u0bbe\u0bae\u0bcd.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">13. \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1 (Assessment) \u2014 \u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 16<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0ba4\u0bbe\u0ba9\u0bbf\u0baf\u0b99\u0bcd\u0b95\u0bbf \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 270):<\/strong> \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9 \u0bb5\u0bb0\u0bbf \u0b85\u0bb1\u0bbf\u0b95\u0bcd\u0b95\u0bc8\u0baf\u0bc8 \u0b95\u0ba3\u0bbf\u0ba9\u0bbf \u0bae\u0bc2\u0bb2\u0bae\u0bcd \u0b9a\u0bb0\u0bbf\u0baa\u0bbe\u0bb0\u0bcd\u0ba4\u0bcd\u0ba4\u0bb2\u0bcd.<\/li>\n\n\n\n<li><strong>\u0b9a\u0bbf\u0bb1\u0ba8\u0bcd\u0ba4 \u0ba4\u0bc0\u0bb0\u0bcd\u0baa\u0bcd\u0baa\u0bc1 \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 271):<\/strong> \u0b85\u0bb1\u0bbf\u0b95\u0bcd\u0b95\u0bc8 \u0ba4\u0bbe\u0b95\u0bcd\u0b95\u0bb2\u0bcd \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0bbe\u0ba4\u0bb5\u0bb0\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1.<\/li>\n\n\n\n<li><strong>\u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u0ba4\u0baa\u0bcd\u0baa\u0bbf\u0baf\u0bbf\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 279\u2013286):<\/strong> \u0bae\u0bb1\u0bc1\u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1 (Reassessment) \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0bb2\u0bbe\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>\u0ba4\u0bc7\u0b9f\u0bc1\u0ba4\u0bb2\u0bcd\/\u0baa\u0bb1\u0bbf\u0bae\u0bc1\u0ba4\u0bb2\u0bcd (Search &amp; Seizure):<\/strong> \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 247\u2013248.<\/li>\n\n\n\n<li><strong>Faceless Assessment:<\/strong> \u0bae\u0bc1\u0b95\u0bae\u0bcd \u0ba4\u0bc6\u0bb0\u0bbf\u0baf\u0bbe\u0ba4 \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 273).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">14. \u0bae\u0bc7\u0bb2\u0bcd\u0bae\u0bc1\u0bb1\u0bc8\u0baf\u0bc0\u0b9f\u0bc1 (Appeals) \u2014 \u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 18<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Joint Commissioner (Appeals)<\/strong> \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 356<\/li>\n\n\n\n<li><strong>Commissioner (Appeals)<\/strong> \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 357<\/li>\n\n\n\n<li><strong>Appellate Tribunal<\/strong> \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 361\u2013364<\/li>\n\n\n\n<li><strong>High Court<\/strong> \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 365<\/li>\n\n\n\n<li><strong>Supreme Court<\/strong> \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 367<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0bae\u0bb1\u0bc1\u0b86\u0baf\u0bcd\u0bb5\u0bc1 (Revision):<\/strong> \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 377\u2013378<\/li>\n\n\n\n<li><strong>\u0bae\u0bbe\u0bb1\u0bcd\u0bb1\u0bc1\u0ba4\u0bcd \u0ba4\u0b95\u0bb0\u0bbe\u0bb1\u0bc1 \u0ba4\u0bc0\u0bb0\u0bcd\u0bb5\u0bc1:<\/strong> Dispute Resolution Committee (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 379), Advance Ruling (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 380\u2013389).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">15. \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bcd (Penalties) \u2014 \u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 21<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bc8 \u0b95\u0bc1\u0bb1\u0bc8\u0ba4\u0bcd\u0ba4\u0bc1 \u0b95\u0bbe\u0b9f\u0bcd\u0b9f\u0bbf\u0ba9\u0bbe\u0bb2\u0bcd:<\/strong> 50% \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>\u0ba4\u0bb5\u0bb1\u0bbe\u0b95\u0b95\u0bcd \u0b95\u0bbe\u0b9f\u0bcd\u0b9f\u0bbf\u0ba9\u0bbe\u0bb2\u0bcd (Misreporting):<\/strong> 200% \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>\u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc1 \u0baa\u0bb0\u0bbe\u0bae\u0bb0\u0bbf\u0b95\u0bcd\u0b95\u0bbe\u0ba4\u0bb5\u0bb0\u0bcd\u0b95\u0bb3\u0bcd:<\/strong> \u20b925,000 \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>TDS \u0b9a\u0bc6\u0bb2\u0bc1\u0ba4\u0bcd\u0ba4\u0bbe\u0ba4\u0bb5\u0bb0\u0bcd\u0b95\u0bb3\u0bcd:<\/strong> \u0bb5\u0bb0\u0bbf \u0b85\u0bb3\u0bb5\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>\u0baa\u0bca\u0baf\u0bcd\u0baf\u0bbe\u0ba9 \u0baa\u0ba4\u0bbf\u0bb5\u0bc1:<\/strong> \u0baa\u0bca\u0baf\u0bcd \u0ba4\u0bca\u0b95\u0bc8\u0b95\u0bcd\u0b95\u0bc1 \u0b9a\u0bae\u0bae\u0bbe\u0ba9 \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0bae\u0bcd.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">16. \u0b95\u0bc1\u0bb1\u0bcd\u0bb1\u0b99\u0bcd\u0b95\u0bb3\u0bcd (Offences) \u2014 \u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 22<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0bb5\u0bb0\u0bbf \u0b8f\u0baf\u0bcd\u0baa\u0bcd\u0baa\u0bc1 (Tax Evasion):<\/strong> 2 \u0b86\u0ba3\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bc8 \u0b9a\u0bbf\u0bb1\u0bc8 + \u0b85\u0baa\u0bb0\u0bbe\u0ba4\u0bae\u0bcd.<\/li>\n\n\n\n<li><strong>TDS \u0b9a\u0bc6\u0bb2\u0bc1\u0ba4\u0bcd\u0ba4\u0bbe\u0ba4\u0ba4\u0bc1:<\/strong> \u20b950 \u0bb2\u0b9f\u0bcd\u0b9a\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bae\u0bc7\u0bb2\u0bcd \u2192 2 \u0b86\u0ba3\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bc8 \u0b9a\u0bbf\u0bb1\u0bc8.<\/li>\n\n\n\n<li><strong>\u0baa\u0bca\u0baf\u0bcd\u0baf\u0bbe\u0ba9 \u0b85\u0bb1\u0bbf\u0b95\u0bcd\u0b95\u0bc8:<\/strong> 2 \u0b86\u0ba3\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bc8 \u0b9a\u0bbf\u0bb1\u0bc8.<\/li>\n\n\n\n<li><strong>Special Courts:<\/strong> \u0bb5\u0bbf\u0bb0\u0bc8\u0bb5\u0bc1 \u0bb5\u0bbf\u0b9a\u0bbe\u0bb0\u0ba3\u0bc8\u0b95\u0bcd\u0b95\u0bc1.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">17. \u0baa\u0bbf\u0bb1 \u0bae\u0bc1\u0b95\u0bcd\u0b95\u0bbf\u0baf \u0b85\u0bae\u0bcd\u0b9a\u0b99\u0bcd\u0b95\u0bb3\u0bcd<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PAN\/Aadhaar:<\/strong> \u0b95\u0b9f\u0bcd\u0b9f\u0bbe\u0baf\u0bae\u0bcd (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 262).<\/li>\n\n\n\n<li><strong>\u0bb5\u0bb0\u0bbf \u0b9a\u0bc6\u0bb2\u0bc1\u0ba4\u0bcd\u0ba4\u0bbe\u0ba4\u0bb5\u0bb0\u0bcd\u0b95\u0bb3\u0bcd \u0bb5\u0bc6\u0bb3\u0bbf\u0ba8\u0bbe\u0b9f\u0bc1 \u0b9a\u0bc6\u0bb2\u0bcd\u0bb2:<\/strong> Tax Clearance Certificate \u0ba4\u0bc7\u0bb5\u0bc8 (\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 420).<\/li>\n\n\n\n<li><strong>\u0ba4\u0bca\u0ba3\u0bcd\u0b9f\u0bc1 \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0b99\u0bcd\u0b95\u0bb3\u0bcd (Registered Non-Profit Organisations):<\/strong> \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 332\u2013355.<\/li>\n\n\n\n<li><strong>\u0b85\u0bb0\u0b9a\u0bbf\u0baf\u0bb2\u0bcd \u0b95\u0b9f\u0bcd\u0b9a\u0bbf\u0b95\u0bb3\u0bcd\/\u0ba4\u0bc7\u0bb0\u0bcd\u0ba4\u0bb2\u0bcd \u0b85\u0bb1\u0b95\u0bcd\u0b95\u0b9f\u0bcd\u0b9f\u0bb3\u0bc8\u0b95\u0bb3\u0bcd:<\/strong> \u0bb5\u0bbf\u0bb2\u0b95\u0bcd\u0b95\u0bc1\u0b95\u0bb3\u0bcd (\u0b85\u0b9f\u0bcd\u0b9f\u0bb5\u0ba3\u0bc8 VIII).<\/li>\n\n\n\n<li><strong>Tonnage Tax (\u0b95\u0baa\u0bcd\u0baa\u0bb2\u0bcd \u0ba8\u0bbf\u0bb1\u0bc1\u0bb5\u0ba9\u0b99\u0bcd\u0b95\u0bb3\u0bcd):<\/strong> \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 225\u2013235.<\/li>\n\n\n\n<li><strong>General Anti-Avoidance Rule (GAAR):<\/strong> \u0bb5\u0bb0\u0bbf \u0b8f\u0baf\u0bcd\u0baa\u0bcd\u0baa\u0bc8\u0ba4\u0bcd \u0ba4\u0b9f\u0bc1\u0b95\u0bcd\u0b95\u0bc1\u0bae\u0bcd \u0baa\u0bca\u0ba4\u0bc1 \u0bb5\u0bbf\u0ba4\u0bbf (\u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 11).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0b9a\u0bc1\u0bb0\u0bc1\u0b95\u0bcd\u0b95\u0bae\u0bbe\u0b95 &#8230;. \u0b87\u0ba8\u0bcd\u0ba4 \u0b9a\u0b9f\u0bcd\u0b9f\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bb5\u0bbf\u0bb3\u0b95\u0bcd\u0b95\u0bae\u0bcd . 1. \u0b85\u0b9f\u0bbf\u0baa\u0bcd\u0baa\u0b9f\u0bc8 \u0bb5\u0bbf\u0bb7\u0baf\u0b99\u0bcd\u0b95\u0bb3\u0bcd (\u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 1\u20132) 2. \u0bb5\u0b9a\u0bbf\u0baa\u0bcd\u0baa\u0bbf\u0b9f \u0ba8\u0bbf\u0bb2\u0bc8 (Residential Status) \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 6 3. \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bb5\u0b95\u0bc8\u0b95\u0bb3\u0bcd (\u0b85\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0bbe\u0baf\u0bae\u0bcd 4) \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 13 \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd 5 \u0ba4\u0bb2\u0bc8\u0baa\u0bcd\u0baa\u0bc1\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd \u0bb5\u0b95\u0bc8\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0ba4\u0bcd\u0ba4\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd: 4. \u0b9a\u0bae\u0bcd\u0baa\u0bb3\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 15\u201319 5. \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1\u0b9a\u0bcd \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1 \u0bb5\u0bb0\u0bc1\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 20\u201325 6. \u0bb5\u0ba3\u0bbf\u0b95\u0bae\u0bcd\/\u0ba4\u0bca\u0bb4\u0bbf\u0bb2\u0bcd \u0bb2\u0bbe\u0baa\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 26\u201366 7. \u0bae\u0bc2\u0bb2\u0ba4\u0ba9 \u0b86\u0ba4\u0bbe\u0baf\u0bae\u0bcd \u2014 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"epkb_post_type_1_category":[],"epkb_post_type_1_tag":[],"class_list":["post-17956","epkb_post_type_1","type-epkb_post_type_1","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/service-public.in\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1\/17956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/service-public.in\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1"}],"about":[{"href":"https:\/\/service-public.in\/index.php?rest_route=\/wp\/v2\/types\/epkb_post_type_1"}],"author":[{"embeddable":true,"href":"https:\/\/service-public.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/service-public.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17956"}],"version-history":[{"count":1,"href":"https:\/\/service-public.in\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1\/17956\/revisions"}],"predecessor-version":[{"id":17958,"href":"https:\/\/service-public.in\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1\/17956\/revisions\/17958"}],"wp:attachment":[{"href":"https:\/\/service-public.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17956"}],"wp:term":[{"taxonomy":"epkb_post_type_1_category","embeddable":true,"href":"https:\/\/service-public.in\/index.php?rest_route=%2Fwp%2Fv2%2Fepkb_post_type_1_category&post=17956"},{"taxonomy":"epkb_post_type_1_tag","embeddable":true,"href":"https:\/\/service-public.in\/index.php?rest_route=%2Fwp%2Fv2%2Fepkb_post_type_1_tag&post=17956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}