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Sunday, July 1, 2018

Nivas Sthan ke Aadhar par kardatao ke vibhinn vargo ke liye kul aay ki Gadna karne ke Prakar

Kardata ka Nivas Sthan

Mukhya Shartein

Veh Vyakti gat varsh bharat mein kam se kam 162 din raha ho, athava Veh vyakati gatt varsh se purv ke 4 varsho mei kul milakar kam se kam 365 din bharat mein raha ho tatha gatt varsh mein bhi kul milakar kam se kam 60 din (kuch apvado ki dasha mein 182 din) bharat mein raha ho.


Kardata ka Nivas Sthan



Atirikt Shartein

Veh vyakati sambandhit gatt vatrsh ke purv ke 10 varsho mein kam se kam 2 varsh bharat mein nivasi ke rup mein raha ho, Tatha Veh vyakati sambandhit gatt vatrsh ke purv ke 7 varsho mein kul milakar kam se kam 730 din bharat mein raha ho.

Nivasi/Sadharan Nivasi (Resident/ ordinarily resident)

Ek Vyakti Nivasi Tabhi Mana Jaega Jabki Veh Dono Aadharbhut Sharton me se kam se kam ek v dono atirikt sharton ko pura karta ho. Yadi Koi Vyakati dono aadharbhut sharton me se koi ek shart puri kar deta hein , Kintu atirikt dono shartein ya kisi ek shart ki purti nahi karta hein to veh vyakati asadharan nivasi mana jaega. Ek vyakati bharat mein anivasi tabhi mana jaega jab veh vyakati aadharbhut dono sharton me se ek bhi shart puri nahi karta hein.

Hindu Avibhajit Parivar ka Nivas Sthan(Residential Status of a H.U.F)

Ek H.U.F gatt varsh mei sadharan sadharan nio vasi tabhi mana jaega jab gatt varsh mein iska niyantran evam prababndh purn ya aanshik ruo se bharat mein sthit ho v karta sadharan nivasi ho. Ek H.U.F gatt varsh mein asadharan nivasi tab mana jaega jab gatt varsh mein iska niyantran evam prababndh purn ya aanshik ruo se bharat mein sthit ho v karta aasadharan nivasi ho. Ek H.U.F gatt varsh mei anivasi hei yadi uska sanpuran niyantaran evam prabandh bharat ke bahar sthit hein.

Farm Tatha Vyakatiyo ke samuh ka Nivas sthan

(Residential Status of a firm or Body of Individuals)

Ek farm ya vyakti samuh bharat mein nivasi hota hein yadi iska niyantran evam prabandh purn ya aanshik rup se bharat mein sthit hein. Iska Koi prabhav nahi padta ki sajhedaro ka nivas sthan kaha hein. Yadi Ek farm tatha vyaktiyo ke sangh ka niyantran v gatt varsh mein puri tarah se bharat se bahar ho to use anivasi ki shreni mein mana jaega. Ek farm ya vyaktiyo ka samuh asadharan nivasi nahi hote. Ye Nivasi ya anivasi hote hein.

Kampany ka Nivas Sthan (Residence of a company)

Ek kampany gatt varsh mein nivasi samajhi jati  hein yadi isne nimn se koi bhi ek shart puri ki ho; a) Yeh ek Bhartiya kampany hein (b Gatt varsh mein kampany ka sampuran niyantran evam prabandh Bharat mein esthit ho.
Yadi koi kampany nivasi nahi hein to veh anivasi hogi.
Ek kampany asadharan nivasi nahi hoti.

Kar Dayitav (Tax Liability)

Wk kardata ka kar dayitav uske nivas sthan ke aadhar par nirdharit hota hein. Kar Dayitav ka aashay kar ki gadna ya kar ki rashi se nahi balki us kul aay se hein jis par kardata aaykar dene ka badhya hein. Nimn sarani pratyek prakar ke kar dayitav ko spasht karti hein.


Aay ke Sadhan
(Source of Income)
Nivasi
(Resident)
Asadharan Nivasi
(Not Ordinary Resident)
Anivasi
(Non Resident)
Bharat mein Prapt aay
Kar Yogya
Kar Yogya
Kar Yogya
Bharat mein Prapt Samajhi aay
Kar Yogya
Kar Yogya
Kar Yogya
Bharat mein kamayi gayi  aay
Kar Yogya
Kar Yogya
Kar Yogya
Bharat mein kamayi sdamajhi gayi aay
Kar Yogya
Kar Yogya
Kar Yogya
Aese vyavsay se prapt aay jiska niyantran bharat se hota hein
Kar Yogya
Kar Yogya
Kar Yogya Nahi
Bharat ke bahar Kamayi, bahar prapt evam niyantran bharat se bahar
Kar Yogya
Kar Yogya Nahi
Kar Yogya Nahi
Purv Varsho ki aaya jo gatt varsh mein bharat mein laayi gayi ho
Kar Yogya Nahi
Kar Yogya Nahi
Kar Yogya Nahi


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