-Tt\.

'{:- ~1 ,,t
11!a:r.L.."::l

L"t. n t."-8,, , Ttlft-'> t fLl't yo~e e►t

w

T~ yd ti' 0 Yv
. IQy I
Ji u... mo r>d a.J-o ,..,-I:/ f i'n on u:,cJcha19e,, ;mpos.ecl IJ porl a.,
I
TIJ'f½t y- !...4f"Ol- h 't u. fr)ovl • on D. p1odLLtl-, ,nw me 01
!' .
½i cl( l ,'ve d f,orn la -h'n
--rax -
1t'"'vl kiYf> 0

rre.jnt 'J
7
r-r ,,a1e..s o1'
en~ n~~
• I I I

•~ app,I e~ +o
I I
au .
Dine~ lCtY Ta~
""fl f oH.d d. ' t tC.. -1 -r c r ..-ax p ~c 0 lev :e.d nol- bYJ +he. :nw-
i fl.O _,_. rtd. ~ be poi) ~ l' -me. , p,of:t:· o'i '(e,\Jent.H~
- Ir. u:mc bu..t- f-h~ 9oodt ! ~e.YviC!/>
~endn,td b2f the tdi<fap.
ri ci.d~n Cl - VAT lrl~T I

, ?fo l~! on diff • enh'~

m.pi1.tt
..)

~- -
. 0•'- , I h !..e.'f md. icn-y la -1-( .,- f Ie
J Q
o;(ei_ ':- to. .r. ,.,e.h_u 11 t. fr, v.J o-rdJ -th t
,, ~ the <30.J1- .
. H•'9hl Q 1)~'1tn~ gi vt-ri, e,on\1ou'u,t,

Vj~l ~ :
••
f=q •JJ ~::l < • " ~ '
I C° 1•..:...•(. .
eicu~ t. P-rodu.t h'vc , Lo l,1f(1' <oUtt ... .
c.o\'r , 1,-roo...~ btUe.d , .ku ~ C«D
(_'vi<.. U,r;J, t i!WJ r. e.S ! ,
f>o'onttd ~e.9io nal °"fl ,e.1-t.
~1..un O m J I
P. b ~ rH.~
~cq~uci"', Clfltc.d0it1;, T4, tvtil
lnf)ow~ , de.."
 ~

r
re,e,- \lo l u v, Ul
St.1
rv.'1'~
vi'U!
Tox f Fee ;
PCl ~ mmt
,.-eYJdt-<ed . b~
~ +ht
+he.
g-ov.\-.
ti
fo i' 1°t)t
t optue:1~
axpaj• ,.- . S '/U"o ~ W
-
,,-,ov,.i; "
-~
,. ~ (

r
I,
• Am.DtJnt wlletkd 4'f~r)· t YYH.,9ed wi+h lorv..ol{dcde. d fund . t'
•
· Pu.1pose I
1& -tt) ~e.'l'\J~ 0 pe.a'.aJ. 6-.dvcn,to...~eJ '1r1 litu.... of a pa..~Yn<nt- l t

-fo, a:,\Je.'l',\f\8 txpe.nse.3 °f 1e~ula'1. O'l' 1t) ,e- c..ompcn~Q+t C. r

tht se.1v1(eA '(end,1ed. J
':.omrlU ~1lo11e1 1-1.ifliL..t ~ti iai o!.U, tndn LO rn,n~ 1 Mo.fo,.1 ~, h; lo.~! hrri,,-,J..-~: I :,
T{-.ihct St-0am,aY of sh;,L<1i Mu.rh(l1SY)SCf\ 1t>05- ,~
8,76 of Mad'f(!U f\cl- Mont~ U)\lec.Hd b~ +he sla-k 'f. a.dded to C,F ~ ~r ~
Sta~ 'l U!ed foi g~neYQI ~~\fa1e . I'-'
➔ H jg no+ ,r-e.
bu.l ct ~x bee.a LI...,\ e - · Il- v.Jru r:nt.re ly d tpe.nded t>Y1 c._l ~
-ti-? e ~ pa. u. +he ~ ?/ of FJn· ~
'"' (f{J(: (_\..r t~'I - ~ll~t... 90~ +o th~ . The. YYl OYl~J L()(l'.0 t" ea-irn.Q"(~('i 1
r
fU.6\1 C. Y ~ v e. YlU.t o--r CF e.ithei' . r ll
t, the. bt.Yltfit ·nc.e.ived \i:n'\-- f'. r ~
ftHQ~t.t -rob le ;'r"l +e, ms of +o1 po.id . ., ~

c,ovt. &-} Mad,aJ ~. :(en;Ph IAmpt (197;) - If f-h~-re. 1$ ?10 to-rn)(/'.t- ~

b/LD .St:rv ic~s i(Yld(Y~d t colltc'l'I. kvi'td c.. if .\-he. • ~
kv,1 is so exce-,!;ve '€ bean n'D r<eo.10 nQb\e eta.c.". w:th t
I
~
the Se."IS v, c~ > tax • •- ~
601, of O.Y'1\1lunt pcu.ol ; Ta;,r Lio'/ of O'r()ovnr-- _pa1'd : Fees C ~
~

De.\h; c.lorh t.. 9enr)'al. Millt. v, (hief Lommi~~ 1one;r of Delhi c1q13)-:... ~
If -tht '/. Cf orno un\- (J)l\e.c-kd aJ ft~! weii a.th.la lly !:pen\- o.,., S~"tv1°(Cf..~ ~
"Jtndtnd. --➔ R"t• -,
r ~ .,
t-9. cJYJtlY\ 6.. hC\ II op tns up fo" ~ d~i ;n a. yto.r ~ Tai. .-:-, t
Tax. Fte. ,
, Lowunon nolt't'a.O'I'\,
.J
t n,:i~ntp.;•'CL
1 • .::.F-t(_-;--
I" f',c. ~ ~
B lfYdoyt E, knef~i
. CnrnrulH>i~ t tr\fifr<':td b~ law Ofh'oncJ C--- ~
. Cor>'~ b;t lt\Ji'e.d ~'n publi't t:1u.t~ - · ~\:-a.k .9ovl--. c.cn do .1o . ,
· ~e.ra-rol. ~everl~t '- _ · Specific_ ~e.\/~'nl.lc ~ ,
·11I fQi (D\le ttoY ~ ICl.:i Loll nkd - C , .
. No t1)¥1tlo • b/w - Tqx f~c, · \h~"'e i1 o. lO"Y-rdo• '>- ~
· No tlcm<nt 1t qu,'d f'D 9uo. · 1--t.t ;,., 94\°~ f"'O CJUD
I
' Ma.~bt ti<fYOp1i~hJ1'A lt'J )10-tt.(_Y{ ~ 4'
· • R~ tOY1 1 \- be
dl,t:tilr\ina½oty ~~
~
..
~ ~
, l ax t. Ould
no rnojo, diff·
i!il , ~

· 1~
l ~ - H i~ m1po.\rd
0 ttJpc. f
on (sJood! / Deed~ I Conb·ac:k I c.k.. . I Ir i~self :s a.

-,s
,J O 1._,_
TU~

- 1~ (.osl: p~--rcp('c'hve.
f'l'tSUHe of quid pYo ~u o po·d-i a\\ .Y ·
~, ~
~, ~
iC I~ U Ta.x bvo..i;bn : To reduct tO.t;< \:abiJ;~
IC I3 @ ~Q,: Av oiden,c~ ; } WQv +-o -red LH...e. L,,,,,. • , , b
I 10 b I I, ~ \f
IC I~
6l T "'-X p lo n n i "'.J ;
/
pov,'d ,d b/j -tt-,, Atl +a~in~ full
ud vo n ~o. 9, 9
+h..-ou.9h
'141'

IC, ~ - E-xcmph'otU t loo pholC-4 , t+c..

re 1~ (i)c - (;"v(U;Oh - 1 ltt9cJ l..vCJ...4 h?'1 -- • dd :bc'<o.--kl I

to ,-, lOn{ea lmrn \-J k ,. IL o, u { • b '~fP"USH1~ ,.sal~,

, ~ ~~ I n, 11
,, 1ntornt,
I~ 'lti/q t'" ·
0
f l-o 1-cJ, · Jn t :c~ n 8
e.~p, nsu , e 1-c.
1
I~:3 j n l-0 hie · · Qu brrMso on o ~ b~ tct cho. .,-;l-abl e. ,c t<i pl;t.
J · "-1 OY Q, Ily t.. b O l.t cJJ...~ W 'r O Y) % . e(Y SO n ol (.,?(Pc.~ e..~ ~
~ r tctnc.tY of Mo~ '( n ~od e1j ' b~i n~u
, • rllD.vlf Po1QI~
®- Avo,d o~1e •
{t~, hecl~tni ]
legal
U~h;lify.
ctclvonl-"'-j., of /oophole.J •f Ac:!: to "t~du.c..t +o~

• 11" ii acJ of btnd:n8° l<1w 14/o b-reoi.s_; na :~

• It 1~ 'rf\.O'( a II~ w-r-o n g .
~ rh.o ~ hL ------ legoJ.. He.lvcr:n.t v, ~"'e33rn<t- (19~2t)- An~onc
u ~~ a m~ so a.,'tan.ge.
J L/e~oJ.-- c ,1 V. B·M,1\hQlt.CbJ h{j affartJ +ha+ hl,1.
~ , (l.969) +ctx.t..1 ~hal1 be ~ low QJ
lo,X C\VO rd.ance. ', g ;\ll5'e:J. po~~>ble.
t_ ' l- 1
harm~ th<. l.LOnom, . He. 1s n't bound +-o b~\-
•✓ pct~ the. t'( ta.JUYy . 1'{ 0 t""
{)igad von~e : . Losr or publi't fCVt11u.e tVtY( Cl. f4~1'ioh't dul;if 1,,
· S~r io~ d.l!rtttbonu +o t~e. t>ti~!. to.xu .
e. w ri omy
Sert1t of inj~nce
:Y1cqu.0H\:y e.
Ta.x bu:rdtn on 9 u.,clt.l ~ ~i c1h'~~h .
H:ddm 101! l-o -lht soJ, 111 1>(1 #1, b,~t bnin.
t..g. - fuJH'r\a-- YrJO'r)(j Into \t'1.dh11 ti.u.oJ ~avrn~c i} Cto<.J'h~ .
· r-~ or rrt°!j nol pu,a 1~
r
 f\~st.~tm~n~ yeaY : ~-iC~)
fleV~OW> Year: ~ .3
- fe:r,od of ltM ,
J::. Y. irnmt.d ictttly p-rec.~,"8
S-t~r'ti"'8 On tu f'rpYi\.
th'- <U~e.~ l'Vltr, ~ yeoy .
t.., d,' ri a O Y") ?, ,n t1o.Yc.h .
· ..lnwroe. i~ ~QTn{d .
~ . '). in whid, -tQx is levied p1ov idrd : ~,~ ,to·d,·.-,8 d.at.k of -ffit
· l\1 t0me. 0 f p·Y · i A d9S(SS{.d. i'1 biu,ncc;~ de. . wilt ht
I\ 1/ .
to M id r-< rd foy a.H e.9~ :V, tf .
Exc.eplion l-o P-J, i lnton,c ;~ u3St-~q
in th r so rn~ ye.o-r .
1· In um,e •f a ~loh ~e1 id,nf- f1om Sh1Jfi''t
Bwint~s - l •51/.
~. It\to mt of P~-r~on \ea..uinr Tnd,~
3
•Ptop / e, op .. .. pa,\,; tu..\ Q y pt('r po~e. vJh {rh 1i
fulfilled.
't · T. o.P. b, woi&. +a.~
f\<;~t S~{_l ;_ S. { (7)
S• Distoh'tinu.o". of Busi ntH / P-roflH {oYl .

·II p,non b~, u:,horn nny ¼v / any o\-h,..- sum of- rrtonty ·,i yn~ablt o/IT
l\tl,, ,q,, _ 'E_ 111cludu - a) 'F tl,t protrrd<la hill bw, ttl~e ... for tlie
<U~~~~.,.,~Ylt :- ~~) of h,s inc..omt, ,
b) e.'ll(T~ ptrson who ;~ clefm~d ~~'/ of f1iri~e.. btntf1+-:,.
-m , be. Qt\ Q~~~~~~e ol~'ly piovi~io~ l'"> ,ntome. of o..rr.y o-Hitt ptno\'\.
Of this Ad . ',n lesrc~ of \Afhid1 h~ I~
e3. ? u/! lGo, 1,go.l 8'e poe,e "kltve 1,vill b~ ~ a..\~t ~«;Q ~ le
t'leokcl ru. a~ ~~~ee._ t~ ~•") of lt>~s Slt!to.inec\ b\t h;~,
te~ ptd:· tf -lox ya.~ai le b 'i- ~ tv) op ~tf\ ount of -Yef'uod dA.t~ le._.
du~ &-\ed • i h, .., .
OeeW\tci lttse s~ee - o ri \.+\t no.t'Yl e of o-r 0T1 ~½ore rts~\.
tt,~ pe. t go., is -rt.Sf ovui bl( fo-r Su.di 'ht.
li'ubi1;1y.
Otf cuill- · tkfe~tee - Wh(l)
o. ptnon ~ n.spo~ihJe
"(th; s ~c~ t. he foil) ~ do
. Sarne. in wrne
ron '\- bt +<lxecl t
.. .J.

from ou.\-sid~, oa,t c.Ml t<l"'l'\ ~ ~

e. t\ot fic.~onol . e!j. ~no e\,,

-1-'tlltlft).t~
•-
~
~
~tti,pt ;v, \l{rt1p ~uWl o'Y ,n ins\.o\rntt')t doon' \.
rr1 tt \e an~ Jifft11'tnc.e . ~
. Jnt.0mt incl tt.dcJ lo~~ ·
 1ohtl S. ~o B (!>)
... ~Y'
4
~)~>-e9Q-k C\tnol!nt of -f<)~Qblt incom~ c.om puJt.d \J( 5 ht<tds of
lht£'t~ bL1 mll~in3 nny <-'°kd«H.Hon u,ssoc -ttl 8-ov:
I· In tot)~ f-<oro S~l o "')"
,{ · II II HoUJt P-ror{Tt~ (~cn}-al)
J• " " 5u~iness 1- P-.ottSfl'on (P~Bf')
l.f . ,, r
'' Co pi¼I GJQin
t I
,.

..,G't os ~ To 1-ttl ltHomc

5 heads i~ ~c:. 6poB To+cil lnwm<:.

Toh"-l Ih tD tr'IC Subs h·ach'n thl?

-
8 cld u.d,' o ru F vi d.td o/ fl o c.. - Bo L1
f-rorri ei,.r.r. j,- To\-a I lnwme. .
0}1 Ost To~a.l l nt.o me
P<du.tho·n ~O(. - dov

Total In LO ~e / Tata bl<: In WYl1c - } qoun ded Off ~n

m1..1I hpk~ of Io.

• "
· ~ttt, vey of
I· Diiu-t irnome

Non~ ~9l1c,u.lftftal Tuwm~ ;

. frort ~0111~d on ft4.'l'Cno..$iYJ
s~anc.t,n3 LTop . ,
• }"torYl( fYOm m, n~
IJ ,, !tlf a~own 8Td.H/
-htti I &ornboo,
 . [)ividtnd
1..-
fyom Q
-
- j, . ; . ._,.,.__. -rn3a9td (om. {n B[p i w\.J,l'i~ .
l'On1 i..001'(Y>Ol.L.!t '£. '90dOuJYl.1 .
In
,,
t.0 me.
,,
f tu pfl~ of WOHf Jb" h1i.9Q., . pu-1p~ei .
" •, doii'~in~ • 1 d·c..
~ If O pt"f!On (oc.ept wmrony) have Q)1~ non- a811c.ulhrra.l ,n c.vmt. otN,-y
than o.3ric..ulhi-ro.l lnrome , +hen a l1 pa--<-\1ally to1-C4h)t.
• If a ph1on hco onl~ Q8"titu.\ht-roJ. \Yltomt th~YI, l iiy,'\- 'tttxctble,.

YI \n · f""xe tr,p>i. Li mi't-. _ No l'rrui..l '°' b o _ .;>,so, o o o

S-,,. b0-80 - t) I 00 J Q O °O

~'-'pti ~l. ) SO .. 5,00 1 000

~ tnncLtons - . Tax p~e-c hll.A N. A. I. t tho..t- ii m.t>,e -th<l"r1

· A~-riw.thrroi lnU)me .shoulcl be, ) '( 5,oo o.
+ax - D Add 11~; t.ul~1c..l c.. N· R- I. - ' ! o,o O O 1.
= 1{ 50,0 o O
1
! l.ort1ptt-k f-qJ: ·

=- '5 ·1. 0 f t, 5 o, o of>: 15. o o, I

\ n t.0 me 'E.

::: l.f,00,000

==- 5.'/ of 3,00, eoo = sooo

3) Sttp I - S1f-ep.2 - 7,5f>O- 5,ooo

~ ~esid.!ntiol ~fcJ,.u op ~ pe,so n 't: C..ha'l 3eab I~~ :

ptHon- g . ~c2>1) ,'Yldlld t~ : fin ,ndi\1', dual, H l.) F , tompany, Fi-cm,

AoP, Bo! whe\htY hH£l-t pt>"' o.kd w flot ·i
t, f} ) Qt.a,\ f¼,.\-h t)"( i~ - M. I.) n iti ro f,}-j /
Pon th Q)'d+ , d·<.
t rv~..,~ Alnfuol Sudiuo.l pe1!o'Y1, CDt. Uni,

~ec. 4 Jt tht. e-h~a-9:na, ~elhon. - 1i4.bjl;~ o/ +his fk~ i~ ~+-<. ·

TQll
cltk"f ~{ ntd OY) +ht ho..1,s tf ~{~; den"hQ)
g~+u.9 "f an £U~esH.~ bul- no\:
a_(.(_ . to tht d-n~ensh;p.
~~r,dtnl-iafohi'p is o. vi+aJ poi 11 \. i\1 thaYgin~ +qx.
ch.~d o1 -the. 'fokJ pr~tY1 b~ ~• ~ 7 <fr ~
1
-r. ~hell/ bt
· ,qWt. r'rnrtu.Cd F;na 11tt ftck .

tl10.1ge
,
'~.....
~n
~ •-JP
VJt.iy f(-r son v{ 1 . .z (a J)
:an
 ~ts; dtn ti al Shtl-uJ t TQi liab;t;~ ~.~
R-~. °f cm a~gegs~~ is dd·t~ m1'rud wi~h 1~fe1entt h ht~ pievioUA year
l.. nof w.1.\-. fut cu~e~tmcn\- ycQ'I.

)
Ta'(ablt Gnhh~
r- l .
)
~~~,'dtnl: ' ~on ... ~~sider> t-
HOF t lnd,'vi'd"cJo7- ( \_ . •
,..~, n<Xl'1l(l \.iot- Ood1 l"la-r, ly

Al\ ot-htY~ ~
~
t::x:ce.p,,. ¼ ~u\t ;--
lhdw;clu_al_ - s. b (1) '"oo D°'ds'
lt ori lnd:.,,: d~o.1 'f!I~ 11! l\n8
2 Of the_
~e~idtnt + . Mtrr:'btt oF, C:tew of
Fo-re.19n ~h, p
~&&tl c.onc:llnont · . 1
) i B =l D o..- mo y t I f\dd~ lond;~ . Le.ave.s \ndict ft>-c
(~h:ud ect in \ nd i a ) ,mplowr« n\: - Q bto
oy
\ · Ptn 011 of- \nd,'on
~ 6 O t '68 5 01d',na1;)j flY18in vicdk \nd,a.
Lt .;,eal', f'Ct{cUn ft
~
P•y.
. 8 tt11-t. nt~d nor bt
tht ().)1.
ConYinu ou\. ~s ,n( 1.8~ P.<::J.)
•H ~{1r1 hE! ciny ploce. ,n lnd; Cl
· PatJ op An•; vol t, Otp(\-r f\\-Yf. is indLt~l~d.
f\d.dJh'orio..t tondinon! : ,. Ht (lal~lled &Q!ic, c..ond~h' on in any 2/t o y~o .
p-<etecdlha tht p .y .
't
~. Hh i~ ,~ 1 ~o D Crl Mo..-e.. ' ,n 7 ye_a",A
P"'ettdl~ th t P•Y ,
f\dd,1 non al ) t. ~
'710 / 7 c.•1
Irt d..i viduJ, X N/fl· N~1
X
V
X

X
f HUF: Jf +ht.
H· f i ~ t.~ jQtYI ~ .
c.ond;~, Jp r,Jef,lt,cl t,~ h1W1
. If ;t
• PI Q Cc. of ~ff,c.t; v~
· Chi t. M9_T't· it1
lndiQ rtht~ ~es;d!t?~.

+he 1e.s~der1tiol ~\-Q-nu on

t1)'( dd·<..Y m',no" . of +\,, is
hot -h> be 1.mdrrst-oo<l
.lnu, m~,A.
• \nlO'r'Ot_ 'H.(tlved. ; n
lltttllt(\ 01 athen
0 llh; de.
• l\l\tv'YY)(. d-.Hmtcl t1> be
,, ,,
" I I

• lnwmt fJ"f ()"fi~'n, iY1.

llttl'Ulh
8
lnrua. wrH+htY -rect;ved ;,i8 Ind,;°"
01 ouh id(_ •
,. 1l'l corn('. clt em,d ¾ ~tLYu.c 01 OYi~e.
I I
II II I I I I
' t • -

, ~~c.eiv,~ 1, o.LtYtte.d, o"' oriS("ti vukidt

JncLJo. f\ot'r> a. ~wi neu e~m-h~lltd. j" X.
o" a. y1of~9<:1on, 9tt-up ;l'l lndi1L
• ~ttetvt~ t a.u11H.<! oi a:iisen ou¼i'ck
J ~ ctt ~ f o,IY1 I). ~ lLA1t1 t lt Co n·h OIIt' 4 x .
fro~ ou.-k>dl '"d Io. , ,, , , , , 0 ~,de ,, .
• ~(( ti ·n J 'l 6 en u ~ 01 tH Ictn ou~ id.e. lnd ia.
X
fw~m an» OthtJ go u"ee .
?Wb.SP'.JII 7Z
 -- - ~ --------·- ---------
• l'n<ont o..tl"lll<:d /a"l'1'sen 'f, 'rt'.(t~ved
ouhide l'n~'ct. h, e.Q1\io' ytan hu¼ X X X
lo.k-1 ~n '>'tm'r!f(,{ 11l ln,U a. IUl1\r'8
-th(_ f .y.
41~
)..//{y
i
5
A)' iS( / 1\ tc:i <.t e - H n, co '1~ 119 ht -t0 -re. ce.i ve. +½ t 1 3 4 No
in torYJc o~ Cljqin~\ -+he. Ye.ceip\- of
'
lnt.Drnc.