आयकर के प्रकार और परिभाषाएँ

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Questions and Answers

व्यक्तिगत आय कर की विशेषता क्या है?

यह एक स्थिर कर दर है

व्यक्तियों की आय पर लगाया जाता है (correct)

यह सिर्फ लाभांश पर लगाया जाता है

कॉर्पोरेट्स पर लगाया जाता है

पूंजीगत लाभ कर केवल दीर्घकालिक लाभ पर लागू होता है।

False

अवशिष्ट आय क्या होती है?

कुल आय में से अनुमत कटौतियों और छूटों को घटाने के बाद की आय।

कर दाखिल करने की प्रक्रिया में आवश्यक दस्तावेज़ों में _______ फॉर्म शामिल हैं।

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कर क्रेडिट किस तरह से कार्य करते हैं?

कर दायित्व में सीधे कमी करके Signup and view all the answers

करों के प्रकारों को उनके विवरण के साथ मिलाएं:

व्यक्तिगत आय कर = व्यक्तियों की आय पर लगाया जाता है कॉर्पोरेट आय कर = कॉर्पोरेशन के लाभ पर लगाया जाता है पूंजीगत लाभ कर = संपत्तियों की बिक्री से लाभ पर लगाया जाता है लाभांश कर = शेयरधारकों को प्राप्त लाभांश पर लगाया जाता है Signup and view all the answers

प्रगतिशील कर दरें उच्च आय ब्रैकेट के लिए अधिक होती हैं।

True Signup and view all the answers

कर न जमा करने के परिणाम क्या हो सकते हैं?

जुर्माना, ब्याज और कानूनी कार्रवाई। Signup and view all the answers

Study Notes

Definition

Income tax: A tax imposed on individuals and entities based on their income or profits.

Types of Income Tax

Personal Income Tax
- Levied on the income of individuals.
- Progressive tax rates: higher rates for higher income brackets.
Corporate Income Tax
- Charged on the profits of corporations.
- May vary by jurisdiction and type of corporation.
Capital Gains Tax
- Tax on the profit from the sale of assets or investments.
- Long-term vs. short-term rates may apply.
Dividend Tax
- Tax on dividends received by shareholders.

Key Concepts

Taxable Income: Total income minus allowable deductions and exemptions.
Deductions: Expenses that can be subtracted from gross income, lowering taxable income.
Exemptions: Specific amounts that taxpayers can exclude from their taxable income.

Filing Process

Gather Documentation
- W-2 forms, 1099 forms, receipts for deductions, etc.
Complete Tax Return
- Use IRS forms (e.g., Form 1040 in the U.S.) or tax software.
Submit Return
- Electronically or via mail by the tax filing deadline.
Pay Taxes Owed
- Amount can be paid upfront or through estimated payments throughout the year.

Tax Credits

Direct reductions in tax liability (e.g., Child Tax Credit, Earned Income Tax Credit).
Fully refundable or non-refundable credits.

Tax Rates

Vary by country and can be:
- Flat Tax: Same rate for all taxpayers.
- Progressive Tax: Rates increase with income.

Considerations

Tax Brackets: Income ranges that determine tax rates.
Filing Status: Determines rates and deductions (e.g., single, married filing jointly).
Tax Treaties: Agreements between countries on taxation to avoid double taxation.

Consequences of Non-Compliance

Penalties and interest on unpaid taxes.
Legal actions, including audits and criminal charges for tax evasion.

Current Trends

Increase in digital currency taxation.
Enhanced focus on tax compliance and reporting.

Important Dates

Tax filing deadlines often fall on April 15 in the U.S.
Important for taxpayers to be aware of changes in tax laws annually.

आयकर की परिभाषा

आयकर: व्यक्तियों और संगठनों पर उनके आय या लाभ के आधार पर लगाया गया कर।