Escolar Documentos
Profissional Documentos
Cultura Documentos
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email : anil_bokil@rediffmail.com
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1. VMiEEh nS t {li
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xji +llS E + ix {lii
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=i{nx Ei +i. {h nv V MS x =O {
vh E +. V MS ix =n +J V]
|x ( nin, Vin, MxM <in ) ni Ex
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ni S V +i{ +lE E]ix Vi +i. EhE
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+lEo] n VE +{ `i +i. lbCi
6 i +ll : +MiE x VMiE
***
2. +n E|h
|Si El +n E|hS Ehi ikS {x
Ei x. V i ( Equity ), =i{nEi ( Productivity ),
{{h ( Simplicity ), xSii ( Certainty ), SEi
( Elasticity ), Ei ( Economic ) <in. =]
+n ikS rS vS E|h E Ei +. +n
E|h ikS =Px i +lli +xE M n
xh Z +i. V |Si E|h ix
+) iS ik ( Canon of Equity ) :
ikx E+Eh EniS =i{z{I +
{V.
+li iEbx Vi MEbx E E E
i +ll : +MiE x VMiE 7
=i{z E ( E =i{z bx ),
E{ x ]C,
+iE ( Custom/Import Duty ),
+E E/=i{nE ( tE E |vxMi
xv x { Vh t + {nl bx ),
E Vx Mi k E CE E,
HMi E E{xS {k{ b E
( E Vx bx ),
+lE S EMn{j ]{ b] V ( pE
E ),
b V ( ]E BCSV ) =f +M V ( Future Market ) pE +E Vh E,
i +ll : +MiE x VMiE 9
9) k{j G-Jn ii Vi E,
10) b E,
11) iE lxE | i S iE ( ,
p, x <in ) E,
12) +iV {i iS Jn-G E.
) V xS E
i P]xS i {]i Vx ES E
n 11 v {f|h n +i :
1) Vx ,
2) k{jS +{n Mi iS Jn-G E,
3) E=i{z E,
4) Vx <i E,
5) E Vx <]] b] ,
6) t +h + {nl +E E,
7) lxE Mi + E,
8) JxV =i{nx E ( nx Pi vx Mx ),
9) VS { +h G E,
10) x, Vx +h ] E,
11) +lE niBV Mi <i pE E ( ]{
b]V ),
12) +iMi ( +iV ) ViE +h bS |
iE +h S x-+h E,
13) EhE, VM +h i iS Sx E,
14) ] ,
15) , { +h xE E,
16) b E,
17) k{jS Vi E.
10 i +ll : +MiE x VMiE
|Si E|hi n j]
ix E|hv x:{h S n j] xh Z
+i. V,
1) ES +xE |E ( multiplicity of taxes ) :
+{ nS v i |E {i ( Ep,
V lxE V l ) xi` +xE |ES E
+iii + +i. iS ES { ii EhS
MV{] E|E v fS i +. ES Sx |Si
E|hv Ji n xh Z +.
2) EExi C]i ( Complex nature of taxes ) :
+xE |ES E iS n, iS Ei v
|ES ] |Si E|h Vx Ph +i C]
`i +. Eni iS Eni Vx Ph +bSh
xh i .
3) +|iI E ( Reliance on Indirect Taxes ) :
+n E|hS ikx, ESx |Mi
( progressive ) + . x +lEo] P]ES
Eni ixiEo] n P]E{I Vi + , V
H |iI EiS ( direct tax ) C i .
|iI E EniEbx l]{h E Vi. |Ei
E }] E V> Ei x. =] +|iI E l]
OES Jix E V> Ei.
Eo] +|iI ES i h |E
JS{I +ii | +i. , xS VE E
+|iI EE b fi +. ( 2002-2003 S Ep/VxS
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i +ll : +MiE x VMiE 11
{h
ix n {h E|h E {S {x i
+llS Vxx `i. i +llS G { En
+ll Mx ]Ei +. ( Ep xx x n
i 1998S +nVx niMi +lli i
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1) E {S +xji xi {h ]S |Sb
3. n EM l
3 + E |hS +{Ii E
V|h Hx S +x H {hS E
Eii iS|h +llv EM |h VE, HE
P]Ex b {hS E Ei +i. bS +lli
E Sxi H|h +i. H V|h i
14 i +ll : +MiE x VMiE
3 { E i i ?
1) Coin Money :
. {S{iS xh Govt. Treasuries vx i E Vii.
` E` Security S MV xi.
2) Currency Money :
Ep ES Securities +l {E Sx `S
ni i Z E x]S {i { Sxi +hi.
3) Bank Money / Demand Deposits :
{ivxu ( Credit Expansion u ) xh h {
hV E x.
2000*
200
1800
1800
180
1620
1620
162
1458
1458
145
1313
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1313
:
131
:
1182
:
20000
2000
18000**
3 b ii EM vi +Eb
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Vx 2003 ( +Eb E] {i )
Ex x - 2,65,325
E x
- 1,85,232
+Ebx + Ii i E, ii E x Ex
xx E +. ( ix ES Z, +Ev E x
Ex xS +nV {S{] +. ) SS +l + E, ii {i
vx ( Credit Expansion ) +{Ii |hi i S x. {
( E x ) iS i xx { S x M] Z +.
Vh iM vi +i. { ( E x ) i i xx
+lli ii {S Eii Vhi. i i V{`
i S Mhk nV{I ( Quality ) Ei{hS
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Ev, i =i{nx/ S nV ixiEo] xS
xxi i.
3 < n EM lS {h
1) +{ b xi : Ei ] {I i +lli
E vu E Vh S +i{ |h
i +ll : +MiE x VMiE 17
2)
3)
4)
5)
6)
7)
8)
9)
i : 70% J x 30% E i.
Ei ] : 15% J x 85% E i.
EvS Ei E { {i|hu ( Credit
Expansion ) xh h Ih b {` ( Capital
Supply ) i +ll M {h Pbi .
+{ b xi i +tME Ijv vx
xiS i Eii
i =tMvtS J] f/+i{ |Mi
+lli i { EM |h ( E { )
Ei V i +ll Ehi `i.
]S {E `h i +llS +xji f
+) E +{I i {ixnhS ( Credit
Registration ) i x {x {i <i ( Credit
history ) x.
) {i <i ( Credit history ) x Ex EV h
E) n {bi + =tMvn, n/l {S SG
( Money Cycle )
b) x b
Ehi ES N.P.A. ( Nonperforming
Assets ) fi +i.
N.P.A. S |x E EV nix +vEvE vM
Mix nii iix +vE IS ( security ) Mh
x h EV P> Ei x ix bS
+ ( Scarcity of Capital ) xh i iix
brv h iiS P]
N.P.A. ES +lEh vCi
4. E{i Vx
4 + lbCi E{i Vx
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b] bx )
2) E ` H Transaction Tax M
{<] bbCx Tax M Eh.
Eu h |iE Transaction BE xSi |hi
V] Eh, ( V 2 % |i ) V] H V JiS
( M Bb A/c S ) , 2% V] xSi |hi
Ep E, V E, lxE |x i Ii E S
Ji M Ehi . ( =n. 0.70% Ep E, 0.60%
V E, 0.35% lxE |x l 0.35% E )
E{i Vxx J S E`
Transaction Tax M +h x.
i +ll : +MiE x VMiE 19
1) Vx+i Mi xS BES Ep hV
E S Transaction Point Ei i +
E Vn Exi h S MV +.
2) E Clearing Houses ii 24 i Exi
+i ( 6 iS 4 }]v ES E Sh <]. )
3) ES {hi: MhEEh
4) E u h |iE Transaction vx E h
0.35% +iH vx Ex l{xS
+vxEEh Eh +ivxE {i
Sx nh +{Ii +. ( =n. |iE ES Credit Card /
Debit Card +{Ii +. )
4 E EpxEbx +{I
1) n Vxi EEx H E iS h +
VES ES E J S Eb x E
i i] hS Ci +. ]h` +l
jx/Z E x E ] Eni =SS
nxS Sx x]S =SS]x Eh +E +.
. 50 {I =SS nVS nx + SxS =SS]x
E. Ex E i EhS Vi <S
< . {h xS i Ih f < .
{f iCix i Ei n Si nb< =i{z
i ` Sx x] S |hi |Sb ii {] i .
n
nb< =i{z (A) i ` Sx x] (B) A/B
+E 30,000 b
100 b
300
O] ]x 18,000 {b
50 {b
360
V{x
40,00,000 x
10,000 x
400
i
16,000 {
1000 {
16
20 i +ll : +MiE x VMiE
2) xS H E iS Ei E Vh
+ Ex E +i] +x S nV
nh +E +.
3) xS E ] +lE n{iS J S x
En xi +{Ii ( V . 2000 {iS )
+ J n xSiEh E
Sx x E i Ih f +{Ii.
4) xx Ex EtiMi x ]h vxni
EbE EnE iin EhS +Ei +.
4 b E{i VxS ]
1) E{i Vx i P]xni i n
+i > Ei.
2) E{i Vx nS Vn ik|h +xxS
+.
3) + |ES Vx VMiE {i |lS +iii < .
4) Vx+i Mi vS EniEbx E {riBV M
ES V] > xS Eni{i { {S. i
E { xh h S Ci iS x] < .
5) xS ExS {ri +i SE xx E`
+{iEx {lii i +i E i f Eh
C +. V M {Sxx T.T. S |h fx ( 2%
BV MV|h )
6) E {ri l{xJ +hBV EJ
+.
Ep E h
Eu h +{Ii =i{z
vS E( 0.70 % Ep ES ] )
|hix
40%
50%
30%
60%
Z
Z
Z
Z
4,60,469 5,75,587 6,90,704
2,31,745 3,45,352
+
+
+
+
E] b] E] b] E] b] E] b]
( E ) BEh 4,50,557 ** E] {S 30 i 60 % M
1,63,031
V Eu i < + vx
+
** 4,50,557 = 2,65,325 ( Sx ) + 1,85,232
68,714
( E x )
( EiH
+Eb E] {i
=i{z )
* ( i i Z E u |Ei bE + ]]]C, 2001 )
VS BEh
Eu h +{Ii =i{z
vS E( 0.60 % V ES ] )
|hix
40%
50%
30%
60%
Z
Z
Z
Z
2,84,681 2,96,016 3,94,688 4,93,360 5,92,032
< xM{ES
vS E|hix
( n :
xM{E +lE{
2000-2001 )
2,780
xVi E{riix h
( lxE V l`S
0.35 ]CE ] )
28,700
< xM{E qi E
82,00,000 E] {S =f Mi
vx.*
+Eb E] {i
* ( i www.rbi.org.in/cheque clearance )
1) VxS Ph S ni +iii +h E {
En +lli >x i +ll vCE .
( =SS nxS x] n h + )
2) Vxx E i x |Sb f > x
+nV{jE i] {hi: xjhJ < M l{xu
{E EVix nS Hi < .
3) vS VSE E|hvx ]E =tM
Iji x =i S. {h V MS +xE
v ={v i .
( E ) BEh 4,50,557 ** E] {S 30 i 60 % M
( EiH
+Eb E] {i
=i{z )
* ( i i Z E u |Ei bE + ]]]C, 2001 )
22 i +ll : +MiE x VMiE
5) ES Transaction u Ei h +
+tME n ii P]ES E {h
h x. {h E E|h +xSiiS
ihix {b.
2,03,060
V Eu i < + vx
+
** 4,50,557 = 2,65,325 ( Sx ) + 1,85,232
81,621
( E x )
6) Vxx E Transaction vx
Ei h + V PiE =tMx E
EIix J E. ( =n. i]{ +w x
x nn =` M. )
7) E {+ VEh VS riS |G
S < .
8) E E {S ={vi |i i
vS Vx i P> E. ( =n. i, V, Pvh
<in )
9) E {S +x{vi En l +xE
{h > x xl +vE {nE EJ < .
xl n E > x xEi M < .
10) x niS |Sb Vx lb xVi
l{xS x i P> E. ( =n. MM-E
Vbh Vx {k iS {S nIh
iS nES |x ES ]h ni <. +
Vx` x lb +iH ES S E E
V 2% T.T. BV 2.5 % T.T. 0.5 % T.T. ii H
+ |Sb Vx`S M Ei <, + |Sb
Vx VMS +xE v ={v i. )
11) i +llS +i ni IiiS
|hE{hS ih i < . ]S `
|hi + . {h ni Ei x niS
lx nS Ei S ]E.
12) ni x ESx +iii h + niMi
iS {i x {i l. {h nS
Mh E ni < .
24 i +ll : +MiE x VMiE
+ ) {Si VS E{x h ni
< .
20) { b {`S ={vi v =tMi +bE
iMi { ( Floating Money ) l < . ( V 30,60,90
days payment terms S {x Immediate
Payment S <. ) {h =tMi VJ
( Risk Factor ) E < .
21) v +iii + i{I EEx {ri
=tMIji VE iI{ |Sb +. =tMIj
+{ E |E{i Ex Vxi
xx VE {IS vvh +x Mi
+. S +i {i {h =tMIjS nPEx
Vx i +i. {h =tMIj ii +xSiiS
] T.T. E{xv EEx {I h
+ =tMIji VE iI{ {x +lE
]S E x. {h niMi =tM Ij
+vE Miix +{ {x nS E Pb
Ei.
22) v Sxi x E { Sxi + ni
SxS i]b {. {h Vx ]C x]S {
] .
23) =SS nxS x] x] Z x] x] Sxi >x
h nPiE E {n .
***
26 i +ll : +MiE x VMiE
5. E +h =k
1)
2) vS E|hi V x Ei +, iS
E M Zxi i E ?
+ Ex xk{i {h ix +h xk
Z xkix ( Mbx bE ) n n>x
|x bi < . vS lv H
xiH |E JSi Si h
+ |i xCES `i.
3) E Vx i +ll Sxi
h +{Ii + E ?
E E{x i +ll
Sxi h +{Ii x. H SxS SS nx
50 { E i{I E BfS. + J
E +E Vh x. U] S x]
M iMi ES Vi {i. Eh iS
U] {S +ii. + U] {S J
E E xx M E ES V S
{bh x. il{, +lEo] Ex ( VS
+lE `S +ii, ) ES vix
E M. Eh U] x]S x `
S Eh MS ` . iS |iE
i +ll : +MiE x VMiE 27
E S vix Zx iS xn . i
]S +{+{S +E .
4) E +xE E fx {h iS / S
n fi E ?
|ii Vxx E-VS ( Tax Net S )
|Sb |hi i h + i S
xSiS E < . iS Ex h
+iH b Vi Ei < .
{h {viE Eii i =tM VMiE
V{` i V Ei.
+VS J V{` S Mi i / S
EiS Sx xME {vx ` . l{xi
| ijx i / S Ei VMiE V{` i
xji E Vi.
5) +n E|hS ikS {x E
Vxi i E ?
E|h {f +n ikS {x Ei :
(+) iS ik ( Canon of Equity ) :
|iE HS Vf iEn + ifS E ix
E tS +. i E E{x
j E|hi iS ikS {x Ei.
() xSiiS ik :
S +l n Vh E xSi + +h
] i x. Ei E S, Ev +h E
{i Eni i +. S +l
E xSiiS ikS {x Ei. V E
xSi +, i EJiS +vE EniS
28 i +ll : +MiE x VMiE
EhS S]Ex Ii i.
() {{hS ik :
j E{ri|h |iE E {, ]]i .
Ei E i iVYS ni EniS
Ii + {V. E{ri V V] +h MiMi S
+ i Eni E h` iVYS ni P
Mi. i ni ]S Mi Mi S
E{ri fi i MS. i vS
E{ri{I E {ri xn {
]]i +, i E E x.
(M) MiS ik :
E +Eh + i ik = M
+ E V E E Hn lx
EhS MV x. n ni MS i
ES <SU E +i q E VM i E
x. E +Mn +S {nE +h
E {ri +. +n E|hS ikS i {h{h
{x i .
6) i=x +h U] ES
E VxS {i {h h x E ?
E Vxi J i S.
J S E` E M h xx ={H
E` {h h x.
7) b V EVxS {i {h
< E ?
V E Vx M < i
Eix b Vi xSi {i
EnS S ExS +lE E Mi.
30 i +ll : +MiE x VMiE
8) +lEo] Ei ]v E{ri E M
Ehi + x ?
vS E{ri{I E {riS +xE
n +i S S Ex +lEo] |Mi ] v
E{riS +ME E V> Ei. E
SEhS |ix Eq |Ji ]x Jb ] O
S bx Vxi nb M i , iS
+. x Ii i E, E bh xk
VMi +. H E {rixS
ESEM + Ei.
9) E SEh ES vh l +x
E {ri M Z E ixEb ( Barter ) i E ?
BE iEi barter {rix E
VhS i Ci x. Eh +{h n i
iS i h C x. i +h i
viS S Ei i C x. iS
ES +i{ n E h E{ivx ] Ex E
E{xS +xnx E E.
10) EV Jii EV V EhS i ES
V E VxS {i {h h
x E?
ES S ExS Ex EVS Vn
` Mi.
11) vS ] l +vi + VE +h
xES v E E i Ei < ?
vS H V{` S Mi VE H{I
i +ll : +MiE x VMiE 31
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