3.8% NAR-1077_Investment_Income_Tax_Brochure_8.5x11_r7.indd”

8/8/2019 3.8% NAR-1077_Investment_Income_Tax_Brochure_8.5x11_r7.indd

1/11

_bg 5(2' _dr\gdk Gutdtg Ueghd|cju ) Grda~kgu

Giigetcyg @dhwd|s 4+ 45

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2/11

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bcu hg} dr ~duugo ls Ejhm|guu ch 4> }cb bg chgh ji mghg|dchm

dh gucadgo / lckkcjh j bgk~ iwho ^|gucogh Ld|def Jldadu bgdkb ed|g

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c ads ca~jug d 5(2' dr jh ujag "lw hj dkk# chejag i|ja chg|gu+ ocycoghou+

|ghu "kguu gr~ghugu# dho ed~cdk mdchu "kguu ed~cdk kjuugu#( g dr }ckk idkk jhks

jh chocycowdku }cb dh do`wugo m|juu chejag "DMC# dljyg />+>>> dho ejw~kgu

fflkchm d `jch |gw|h }cb aj|g bdh /+>>> DMC(

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3/11$

D~~kcgu tj0

Chocycowdku }cb do`wugo m|juu chejag "DMC# dljyg />+>>> Ejw~kgu fflkchm d `jch |gw|h }cb aj|g bdh /+>>> DMC

_s~gu ji Chejag0 Chg|gu+ ocycoghou+ |ghu "kguu gr~ghugu#+ ed~cdk mdchu"kguu ed~cdk kjuugu#

Ij|awkd0 g hg} dr d~~kcgu j bg KGUUG\ ji Chyguagh chejag dajwh

Greguu ji DMC jyg| bg />+>>>j| /+>>> dajwh

Hg} _dr \dtg0


4/11

Grda~kg 4

Ci @jbh dho Ad|s bdo d mdch ji kguu bdh /7>>+>>> jh bg udkg ji bgc| |gucogheg+

hjhg ji bd mdch }jwko lg uwl`ge j bg 5(2' dr( ]bgbg| bgs ~dco bg 5(2' dr

}jwko og~gho jh bg jbg| eja~jhghu ji bgc| /5>> DMC(

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@jbh dho Ad|s ujko bgc| ~|chec~dk |gucogheg dho |gdkcpgo d mdch ji /7>>(

gs bdyg /5>> Do`wugo M|juu Chejag "lgij|g doochm drdlkg mdch#(

g tdr d~~kcgu du ijkkj}u0

DMC Lgij|g _drdlkg Mdch /5>>

Mdch jh Udkg ji \gucogheg /7>>

_drdlkg Mdch "Doogo j DMC# />> "/7>> /7>>+>>>#

Hg} DMC /57>+>>> "/5>> & />> drdlkg mdch#

Greguu ji DMC jyg| /+>>> /4>>+>>> "/57>+>>> /+>>>#

Kguug| Dajwht "_drdlkg# />> "_drdlkg mdch#

_dr Owg /37> "/>> r >(>52#

Ch bcu grda~kg+ jhks /4>+>>> ji bgc| ed~cdk mdch cu uwl`ge j bg 5(2' dr(

Ci bgc| mdch bdo lggh uadkkg| "kguu bdh /44>+>>>#+ bgs }jwko hj ~ds bg 5(2'

dr lgedwug bgc| DMC }jwko lg kguu bdh /+>>>(

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Ld||s dho Acebgkkg chbg|cgo ujefu dho ljhou bd bgs bdyg ogecogo j kctwcodg( g udkg

ji bgug duugu mghg|dgu d ed~cdk mdch ji /4+>>>(gc| DMC lgij|g bg mdch cu /4?>+>>>(


DMC Lgij|g Ed~ctdk Mdch /4?>+>>>

Mdch jh Udkg ji Utjefu dho Ljhou /4+>>>

Hg} DMC /+>>>

Greguu ji DMC jyg| /+>>> /4>+>>> "/+>>> /+>>>#

Kguug| Dajwht "_drdlkg# /4>+>>> "DMC greguu#

_dr Owg /52> "/4>+>>> r >(>52#

$

Grda~kg 4

Grda~kg


5/11

\ghtdk Chejag0 Chejag Ujw|egu Chekwochm \gdk Gutdtg Chygutaght Chejag

Bdhf bdu d ods `jl i|ja }bceb bg gd|hu /27+>>> d sgd|( Bg j}hu ugyg|dk uadkk d~d|aghwhcu dho |gegcygu m|juu |ghu ji /45>+>>>( Bg dkuj bdu gr~ghugu |gkdgo j bd chejag(


DMC Lgij|g \ghtu /27+>>>

M|juu \ghtu /45>+>>>

Gr~ghugu "Chekwochm og~|gecdcjh dho ogl ug|yceg# /44>+>>>

Hgt \ghtu /+>>>

Hg} DMC /4>7+>>> "/27+>>> & hg |ghu#

Greguu ji DMC jyg| />+>>> />

Kguug| Dajwht "_drdlkg# />

_dr Owg />

Gygh bjwmb Bdhfu ejalchgo m|juu |ghu dho ods `jl gd|hchmu greggo />+>>>+

bg }ckk hj lg uwl`ge j bg 5(2' dr lgedwug chyguagh chejag chekwogu HG_+

hj m|juu+ |ghu(

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Bd||s dho Udkks bdyg uwludhcdk chejag i|ja bgc| ugew|ccgu chyguaghu( gc| DMC lgij|g

chekwochm bd chejag cu /43>+>>>(

gc| chyguagh chejag cu kcugo lgkj}(


Chtg|gut Chejag "Ljhou+ EOu# /9>+>>>

Ocycogho Chejag /=7+>>>

Ed~ctdk Mdchu /4>+>>>

_jtdk Chygutaght Chejag /4?7+>>>

Hg} DMC /557+>>> "/43>+>>> & /4?7+>>>#

Greguu ji DMC jyg| /+>>> /27+>>> "/557+>>> /+>>>#

Kguug| Dajwht "_drdlkg# /27+>>> "DMC greguu#

_dr Owg /5+ "/27+>>> r >(>52#

$

Grda~kg 5

Grda~kg ?


6/11

\ghtdk Chejag0 \ghtdk Chejag du Ujkg Ujw|eg ji Gd|hchmu \gdk Gutdtg _|dog j| Lwuchguu

Bgh|cgdu ujkg kcygkcbjjo cu og|cygo i|ja j}hchm dho j~g|dchm ejaag|ecdk lwckochmu( wu+ bgug duugu

d|g |gdgo du lwuchguu ~|j~g|s dho hj du chyguagh ~|j~g|s( Bg| chejag u|gda cu jwkchgo lgkj}(


M|juu \ghtu /=7>+>>>

Gr~ghugu "Chekwochm og~|gecdcjh dho ogl ug|yceg# /7+>>>

Hgt \ghtu /+>>>

Hg} DMC "Hg |ghdk chejag# /+>>>

Greguu ji DMC jyg| />+>>> /5>+>>>

Kguug| Dajwht "_drdlkg# /> "Hj chyguagh chejag#_dr Owg />

Bgh|cgdu |ghdk chejag cu i|ja d |dog j| lwuchguu uj c cu HJ_ |gdgo du chyguagh chejag(

wu+ ubg cu HJ_ uwl`ge j bg 5(2' chyguagh chejag dr(

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_bg bgdkb ed|g lckk e|gdgo d ug~d|dg dr ij| bcmb }dmg dho ugki!ga~kjsagh

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chejag+ lgedwug ujag ~j|cjh ji bg hg |ghu |g~|gughu bg| eja~ghudcjh ij|

j~g|dchm bg ejaag|ecdk lwckochmu( Ugg dooccjhdk ldefm|jwho lgkj}(

Ij| bcu grda~kg+ duuwag bd bg jdk hg |ghu d|g bg| ujkg eja~ghudcjh( _bg drjh bcu gd|hgo chejag }jwko lg du ijkkj}u0

DMC /+>>>

Greguu ji DMC jyg| />+>>> /5>+>>>

_dr Owg / "/5>+>>> r (>>3#

HJ_G0

Og~ghochm jh bj} Bgh|cgd bdu j|mdhcpgo bg| lwuchguu "U Ej|~+ KKE j| ujkg ~|j~|c!

gj|#+ ubg acmb lg dlkg+ ij| grda~kg+ j ~ds bg|ugki /4=7+>>>+ kgdychm bg |gadchchm

/77+>>> ch bg lwuchguu ch dhcec~dcjh ji adfchm ca~|jygaghu bg ijkkj}chm sgd|(

Ch bd edug+ lgedwug bg| DMC ji /4=7+>>> cu kguu bdh />+>>>+ ubg }ckk j}g hgcbg|

bg whgd|hgo chejag dr "5(2'# hj| bg gd|hgo chejag dr ">(3'#(

HJ_G0

Grda~kg 7


7/11

Udkg ji d Ugejho Bjag }ctb Hj \ghtdk Wug "j| hj aj|g tbdh 4? odsu |ghtdk#

g L|comg|u j}h d ydedcjh bjag bd bgs ~w|ebdugo ij| />>( gs bdyg hgyg| |ghgo c j jbg|u(

gs ugkk c ij| /557+>>>( Ch bg sgd| ji udkg bgs dkuj bdyg gd|hgo chejag i|ja jbg| ujw|egu ji />(


Mdch jh Udkg ji Ydedtcjh Bjag /9>+>>> "/557+>>> />>#

Chejag i|ja Jtbg| Ujw|egu />

Hg} DMC />> "/9>+>>> & />#

Greguu ji DMC jyg| /+>>> /57+>>> "/>> /+>>>#

Ed~ctdk Mdch /9>+>>>

Kguug| Dajwht "_drdlkg# /57+>>> "DMC greguu#

_dr Owg /4+55> "/57+>>> r >(>52#

$

Ci bg L|comg|u |gh bg bjag ij| 4? j| ig}g| odsu ch bg ejw|ug ji d sgd|+ bg |ghdk

chejag cu hjh!drdlkg dho bg |guwku ch bg sgd| ji udkg }ckk lg bg udag du ubj}h

dljyg( Ci bg |ghdk ~g|cjo greggou 4? odsu ch dhs sgd|+ bgh bg |ghdk chejag

"kguu gr~ghugu# }ckk lg drdlkg dho DMC }jwko chekwog hj jhks bg ed~cdk mdch+

lw dkuj ujag dajwh bd cu og~|gecdcjh |ged~w|g( "Ugg hgr grda~kg(#

HJ_G0

Ci bg ugejho |gucogheg cu UJKGKS d |ghdk ~|j~g|s+ c cu |gdgo du dh chyguagh

~|j~g|s( Ugg grda~kgu = dho 2(

HJ_G0

Grda~kg 9


8/11

Udkg ji dh Chbg|ctgo Chygutaght |j~g|ts "\gucoghtcdk j| Ejaag|ecdk#

Ch 4>+ Gbdh chbg|cgo d ijw|!~kgr chyguagh ~|j~g|s i|ja bcu m|gd dwh( Ubg bdo wugo c ij|

adhs sgd|u du dh chyguagh |ghdk ~|j~g|s ch Udh I|dhecuej( D bg cag ji bg| ogdb+ bg do`wugolducu ji bg ~|j~g|s }du /4>+>>>( Ow|chm bg| ~g|cjo ji j}hg|ubc~+ ubg bdo dfgh /+>>> ji

og~|gecdcjh ogowecjhu jh c( Cu idc| ad|fg ydkwg }du /3>>+>>> }bgh ubg ocgo( Lgedwug bg|g }du

hj gudg dr ij| 4> dho lgedwug ed||sjyg| lducu }du ch gge+ Gbdhu lducu ch bg chbg|cgo ~|j~g|s

cu dkuj /4>+>>>( g ~|cj| og~|gecdcjh dkkj}dhegu ed||s jyg| j bca+ du }gkk( Bg ejhchwgu j wug

bg ~|j~g|s du dh chyguagh |ghdk ~|j~g|s(

Gbdh kdg| ugkku bg ~|j~g|s ij| /4(< ackkcjh( Bg cu uchmkg dho |g~j|u Uebgowkg E ugki!ga~kjsagh

chejag ji /42>+>>>(


Mdch jh Udkg /4+43>+>>> "/4(< ackkcjh /4>+>>>#

Og~|gecdtcjh \ged~tw|g /+>>> "I|ja m|gd dwh#

Og~|gecdtcjh \ged~tw|g / "Gbdh d~~|jrcadg#

_jtdk Mdch /4+?5 "/4(43 ackkcjh & jdk og~|gecdcjh |ged~w|g#

Uebgowkg E Chejag /42>+>>>

Hg} DMC /4+94 "Mdch & Uebgowkg E#

Greguu jyg| />+>>> /4+?4

Kguug| Dajwht "_drdlkg# /4+?4 "DMC greguu#

_dr Owg /75+99? "/4+?4 r >(>52#

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Ci Gbdh bdo chbg|cgo bg ~|j~g|s ch d sgd| }bgh ug~~go!w~ lducu }du ch giige+

bcu lducu }jwko bdyg lggh /3>>+>>>( _bg ed~cdk mdch ch bcu grda~kg }jwko bdyg

lggh jhks /5>>+>>>( Gbdh }jwko hj bdyg lggh |gu~jhuclkg ij| bcu m|gd dwhu

og~|gecdcjh |ged~w|g dajwh( Bcu j}h og~|gecdcjh |ged~w|g dajwh }jwko bdyg

lggh ldugo jh og~|gecdcjh dkkj}dhegu ekdcago jh d lducu ji /3>>+>>> |dbg| bdh

/4>+>>>( _bwu+ }bckg bg }jwko uckk bdyg lggh kcdlkg ij| bg 5(2' dr+ bg dajwh ji

dr }jwko lg uwludhcdkks uadkkg|(

HJ_G0

Grda~kg =


9/11

^w|ebdug dho Udkg ji Chygutaght ^|j~g|ts "\gucoghtcdk j| Ejaag|ecdk#

Gbdh bdu ~w|ebdugo dh chyguagh ~|j~g|s ij| /3>>+>>>( Ow|chm bcu ~g|cjo ji j}hg|ubc~+ bg dfgu

/+>>> ch og~|gecdcjh ogowecjhu( Bg bdu dkuj adog ujag ca~|jygaghu j bg ~|j~g|s( D bg cagji udkg+ bcu do`wugo lducu ch bg ~|j~g|s cu /=9>+>>>( Bg uwlugtwghks ugkku bg ~|j~g|s ij| /4(< ackkcjh(

Ch bg sgd| ji udkg+ bg cu uchmkg dho |g~j|u ugki!ga~kjsagh chejag ji /547+>>>(


Mdch jh Udkg /??>+>>> "/4(< ackkcjh kguu do`wugo lducu ji /=9>+>>>#

Og~|gecdtcjh \ged~tw|g /+>>>

_jtdk Mdch /9=>+>>> "Mdch jh udkg ~kwu og~|gecdcjh |ged~w|g#

Uebgowkg E Chejag /547+>>>

Hg} DMC /327+>>> "/547+>>> & /9=>+>>>#

Greguu DMC jyg| />+>>> /=27+>>> "/327+>>> />+>>>#

Kguug| Dajwht "_drdlkg# /9=>+>>> "Ed~cdk mdch#

_dr Owg / "/9=>+>>> r >(>52#

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_bg udwg ~|jycogu hj mwcodheg du j }bgbg| Gbdh edh ogig| bg 5(2' dr ls

ghg|chm chj d kcfg!fcho grebdhmg }bgh bg ugkku bg ~|j~g|s( _bcu twgucjh ads lg

doo|guugo ch |gmwkdcjhu d d kdg| cag+ lw ij| bg ~|gugh cu hj |gujkygo(

HJ_G0

Grda~kg 2


10/11

cu hg} dr }du hgyg| ch|jowego+ ocuewuugo j| |gycg}go whck `wu bjw|u lgij|g bg fflhdk ogldg jh bg

aduucyg bgdkb ed|g kgmcukdcjh lgmdh( d kgmcukdcjh }du ghdego jh Ad|eb + aj|g bdh d sgd|

dig| bg bgdkb ed|g ogldg lgmdh( cu hg} dr }du ~w ij|}d|o dig| Ejhm|guu }du whdlkg j dm|gg jh

ebdhmgu j ew||gh kd} bd }g|g uwstecgh j ~ds ij| bg ~|j~jugo ebdhmgu j bg Agoced|g ~|jm|da dhoche|gdugo uwlucocgu j chocycowdku dho lwuchguugu(

g hg} dr |dcugu aj|g bdh / lckkcjh "jyg| 4> sgd|u#+ |g~|gughchm aj|g bdh bdki ji bg jdk hg}

gr~ghocw|gu ch bg bgdkb ed|g |gij|a ~defdmg( HD\ gr~|guugo cu u|jhmgu ~juuclkg jl`gecjhu+ lw bg

kgmcukdcjh ~duugo jh d kd|mgks ~d|s kchg yjg(

g hg} dr cu ujagcagu edkkgo d Agoced|g dr lgedwug bg ~|jeggou i|ja c d|g j lg ogocedgo j bg

Agoced|g _|wu Iwho( d Iwho }ckk |wh o|s ch jhks d ig} aj|g sgd|u+ uj bcu dr cu d agdhu ji grghochm

cu kcig(

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bcmbg| chejag chocycowdku( cu gd|hgo chejag dr bdu d aweb kj}g| |dg ji >(3' ">(>>3#( Kcfg bg dr

ogue|clgo ch bcu l|jebw|g+ bcu dooccjhdk j| dkg|hdcyg dr cu ldugo jh do`wugo m|juu chejag b|gubjkou

ji />+>>> ij| dh chocycowdk dho /+>>> jh d `jch |gw|h( Kcfg bg 5(2' dr+ bcu >(3' dr cu ca~jugo

jhks jh bg greguu ji gd|hgo chejag dljyg bg b|gubjko dajwhu( Dh grda~kg dho ujag dhdksucu ji bcu

dr cu ~|gughgo ch Grda~kg 7 ji bcu l|jebw|g(

Dhjbg| }ds ji bchfchm dljw bgug hg} drgu cu j bchf ji bg 5(2' dr du lgchm ca~jugo jh d ~j|cjh

ji bg ajhgs bd sjw adfg jh sjw| ajhgs sjw| ed~cdk "ujagcagu |gig||go j du whgd|hgo chejag#(

g >(3' dr cu ca~jugo jh d ~j|cjh ji bg ajhgs sjw adfg jh sjw| kdlj| sjw| udkd|s+ }dmgu+

ejaacuucjh dho ucackd| chejag |gkdgo j gd|hchm d kcygkcbjjo(

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11/11

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3.8% NAR-1077_Investment_Income_Tax_Brochure_8.5x11_r7.indd”