{"id":2387,"date":"2020-11-19T16:51:34","date_gmt":"2020-11-19T11:21:34","guid":{"rendered":"https:\/\/advocate007.com\/%e0%a4%a7%e0%a4%be%e0%a4%b0%e0%a4%be-32-%e0%a4%86%e0%a4%af%e0%a4%95%e0%a4%b0-%e0%a4%85%e0%a4%a7%e0%a4%bf%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae-income-tax-section-32-in-hindi-%e0%a4%ae%e0%a5%82\/"},"modified":"2020-11-19T16:51:34","modified_gmt":"2020-11-19T11:21:34","slug":"%e0%a4%a7%e0%a4%be%e0%a4%b0%e0%a4%be-32-%e0%a4%86%e0%a4%af%e0%a4%95%e0%a4%b0-%e0%a4%85%e0%a4%a7%e0%a4%bf%e0%a4%a8%e0%a4%bf%e0%a4%af%e0%a4%ae-income-tax-section-32-in-hindi-%e0%a4%ae%e0%a5%82","status":"publish","type":"post","link":"https:\/\/advocate007.com\/?p=2387","title":{"rendered":"\u0927\u093e\u0930\u093e 32 \u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e (Income Tax Section 32 in Hindi)\n&#8211; \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>\u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0927\u093e\u0930\u093e 32 \u0935\u093f\u0935\u0930\u0923<\/strong><\/p>\r\n(\u0967) \u092e\u0942\u0932\u094d\u092f\u0939\u094d\u0930\u093e\u0938 \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902-\n\n(i) \u0907\u092e\u093e\u0930\u0924\u094b\u0902, \u092e\u0936\u0940\u0928\u0930\u0940, \u0938\u0902\u092f\u0902\u0924\u094d\u0930 \u092f\u093e \u092b\u0930\u094d\u0928\u0940\u091a\u0930, \u092e\u0942\u0930\u094d\u0924 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947;\n\n(ii) \u0905\u092a\u094d\u0930\u0948\u0932, \u0967 \u096f\u096f how \u0915\u0947 \u0967 \u0926\u093f\u0928 \u0915\u0947 \u092c\u093e\u0926 \u092f\u093e \u0909\u0938\u0915\u0947 \u092c\u093e\u0926 \u0905\u0930\u094d\u091c\u093f\u0924 \u0915\u0940 \u0917\u0908 \u0905\u092e\u0942\u0930\u094d\u0924 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0939\u094b\u0928\u0947 \u0915\u0947 \u0928\u093e\u0924\u0947, \u092a\u0947\u091f\u0947\u0902\u091f, \u0915\u0949\u092a\u0940\u0930\u093e\u0907\u091f, \u0935\u094d\u092f\u093e\u092a\u093e\u0930 \u091a\u093f\u0939\u094d\u0928, \u0932\u093e\u0907\u0938\u0947\u0902\u0938, \u092b\u094d\u0930\u0948\u0902\u091a\u093e\u0907\u091c\u0940 \u092f\u093e \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092f\u093e \u0938\u092e\u093e\u0928 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0915\u0947 \u0935\u093e\u0923\u093f\u091c\u094d\u092f\u093f\u0915 \u0905\u0927\u093f\u0915\u093e\u0930\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u092a\u0924\u093e \u0939\u0948\u0964\n\n\u0938\u094d\u0935\u093e\u092e\u093f\u0924\u094d\u0935, \u092a\u0942\u0930\u094d\u0923 \u092f\u093e \u0906\u0902\u0936\u093f\u0915 \u0930\u0942\u092a \u0938\u0947, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u0914\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092f\u093e \u092a\u0947\u0936\u0947 \u0915\u0947 \u092a\u094d\u0930\u092f\u094b\u091c\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0915\u091f\u094c\u0924\u0940 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0940 \u091c\u093e\u090f\u0917\u0940-\n\n(i) \u092a\u0940\u0922\u093c\u0940 \u092f\u093e \u092a\u0940\u0922\u093c\u0940 \u0914\u0930 \u092c\u093f\u091c\u0932\u0940 \u0915\u0947 \u0935\u093f\u0924\u0930\u0923 \u092e\u0947\u0902 \u0932\u0917\u0947 \u090f\u0915 \u0909\u092a\u0915\u094d\u0930\u092e \u0915\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0915\u094b \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0932\u093e\u0917\u0924 \u092a\u0930 \u0910\u0938\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948 \u091c\u094b \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 31 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948;\n\n(ii) \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u0915\u0947 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092c\u094d\u0932\u0949\u0915 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0932\u093f\u0916\u093f\u0924 \u092e\u0942\u0932\u094d\u092f \u092a\u0930 \u0910\u0938\u093e \u092a\u094d\u0930\u0924\u093f\u0936\u0924 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\n\n\u092c\u0936\u0930\u094d\u0924\u0947 \u0915\u093f \u0907\u0938 \u0916\u0902\u0921 \u0915\u0947 \u0924\u0939\u0924 \u0915\u094b\u0908 \u0915\u091f\u094c\u0924\u0940 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0928\u0939\u0940\u0902 \u0926\u0940 \u091c\u093e\u090f\u0917\u0940-\n\n(\u090f) \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092e\u094b\u091f\u0930 \u0915\u093e\u0930 \u0915\u093e \u0928\u093f\u0930\u094d\u092e\u093e\u0923 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u0939\u093e\u0902 \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u092e\u094b\u091f\u0930 \u0915\u093e\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092b\u0930\u0935\u0930\u0940, 1975 \u0915\u0947 28 \u0935\u0947\u0902 \u0926\u093f\u0928 \u0915\u0947 \u092c\u093e\u0926 \u0939\u093e\u0938\u093f\u0932 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0905\u092a\u094d\u0930\u0948\u0932, 2001 \u0915\u0947 1 \u0926\u093f\u0928 \u0938\u0947 \u092a\u0939\u0932\u0947, \u091c\u092c \u0924\u0915 \u0915\u093f \u0907\u0938\u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948-\n\n(i) \u092a\u0930\u094d\u092f\u091f\u0915\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0907\u0938\u0947 \u0915\u093f\u0930\u093e\u090f \u092a\u0930 \u091a\u0932\u093e\u0928\u0947 \u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092e\u0947\u0902; \u092f\u093e\n\n(ii) \u092d\u093e\u0930\u0924 \u0915\u0947 \u092c\u093e\u0939\u0930 \u0915\u093f\u0938\u0940 \u0905\u0928\u094d\u092f \u0926\u0947\u0936 \u092e\u0947\u0902 \u0909\u0938\u0915\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092f\u093e \u092a\u0947\u0936\u0947 \u092e\u0947\u0902; \u0924\u0925\u093e\n\n(\u0916) \u0915\u093f\u0938\u0940 \u092d\u0940 \u092e\u0936\u0940\u0928\u0930\u0940 \u092f\u093e \u0938\u0902\u092f\u0902\u0924\u094d\u0930 \u0915\u094b \u0905\u0917\u0930 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\u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0905\u0927\u093f\u0917\u094d\u0930\u0939\u093f\u0924 \u0915\u0930 \u0932\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u094b \u0914\u0930 \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u090f\u0915 \u0938\u094c \u0905\u0938\u094d\u0938\u0940 \u0926\u093f\u0928 \u0938\u0947 \u0915\u092e \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u0935\u0938\u093e\u092f \u092f\u093e \u092a\u0947\u0936\u0947 \u0915\u0947 \u092a\u094d\u0930\u092f\u094b\u091c\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0907\u0938 \u0924\u0930\u0939 \u0915\u0940 \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u0938\u0902\u092c\u0902\u0927 \u092e\u0947\u0902 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\u0915\u0902\u092a\u0928\u0940 \u090f\u0915 \u092d\u093e\u0930\u0924\u0940\u092f \u0915\u0902\u092a\u0928\u0940 \u0939\u0948 \u092f\u093e \u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0938\u092e\u093e\u092e\u0947\u0932\u0928 \u0915\u0940 \u092f\u094b\u091c\u0928\u093e \u092e\u0947\u0902 \u0939\u0948, \u091c\u0948\u0938\u093e \u0915\u093f \u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0935\u093f\u0928\u093f\u092f\u092e\u0928 \u0905\u0927\u093f\u0928\u093f\u092f\u092e, 1949 (1949 \u0915\u093e 10) \u0915\u0940 \u0927\u093e\u0930\u093e 5 \u0915\u0947 \u0916\u0902\u0921 (\u0917) \u092e\u0947\u0902 \u0928\u093f\u0930\u094d\u0926\u093f\u0937\u094d\u091f \u0939\u0948\u0964 \u0909\u0915\u094d\u0924 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 45 \u0915\u0940 \u0909\u092a-\u0927\u093e\u0930\u093e (15), \u0938\u094d\u0935\u0940\u0915\u0943\u0924 \u0914\u0930 \u0915\u0947\u0902\u0926\u094d\u0930 \u0938\u0930\u0915\u093e\u0930 \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u0938 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0940 \u0927\u093e\u0930\u093e 45 \u0915\u0940 \u0909\u092a-\u0927\u093e\u0930\u093e (7) \u0915\u0947 \u0924\u0939\u0924 \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u093e \u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0915\u0902\u092a\u0928\u0940 \u0926\u094d\u0935\u093e\u0930\u093e \u092c\u0948\u0902\u0915\u093f\u0902\u0917 \u0938\u0902\u0938\u094d\u0925\u093e \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964\n\n(iv) [***]\n\n(v) [***]\n\n(vi) [***]\n\n(1 \u090f) [***]\n\n(\u0968) \u091c\u0939\u093e\u0902, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924\u0940 \u0915\u0947 \u0906\u0915\u0932\u0928 \u092e\u0947\u0902, \u0915\u093f\u0938\u0940 \u092d\u0940 \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 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\u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e, \u092f\u093e \u092f\u0926\u093f \u0909\u0938 \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u0910\u0938\u093e \u0915\u094b\u0908 \u092d\u0924\u094d\u0924\u093e \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u0938\u092e\u091d\u093e \u091c\u093e\u090f \u0909\u0938 \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093f\u090f \u092d\u0924\u094d\u0924\u093e, \u0914\u0930 \u092a\u093f\u091b\u0932\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u0915\u0947 \u0938\u092b\u0932 \u0939\u094b\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0907\u0924\u094d\u092f\u093e\u0926\u093f\u0964\r\n\r\n\n<p class=\"wp-block-paragraph\"><a rel=\"noreferrer noopener\" href=\"https:\/\/advocate007.com\/free-consultation\/\" target=\"_blank\">CLICK HERE FOR FREE LEGAL ADVICE. \u092e\u0941\u092b\u094d\u0924 \u0915\u093e\u0928\u0942\u0928\u0940 \u0938\u0932\u093e\u0939 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