ardh-varsh sammelan

curr lekhankan key liye, ardh-varsheeya parampara sanyukt raajya curr kaanoon kaa ack siddhant haye.
kuchh sampatti mulyahras key adheen haye. mulyahras kissy koo prati curr yogya varsh moolya yaa mulyahras yogya sampatti key aadhar parr ack nishchit raashi kii katauti karane kii anumati detaa haye. mulyahras yogya sampatti vaale vyakti koo yeh pataa honah chaahiye kii apani sampatti kaa mulyahras kaba shuru karna haye. curr sanhita bataati haye kii ise lagu honey vaale niyam key madhyam seey kaise kiya jaae. 
curr lekhankan mein, ardh-varsh parampara sanghiya aaykar uddeshyon key liye upayog kii jaane vaali default lagu parampara haye. anya paramparaon kii tarah, ardh-varsh parampara usa varsh mein mulyahras katauti ganana koo prabhaavit karati haye jisamen sampatti koo seva mein rakhaa jaataa haye. aadhe saal key samjhaute kaa upayog karate hue, ack kardaataa pahale curr yogya varsh key liye ack saal key mulyahras key aadhe kaa daavaa kartaa haye, bhale hii sampatti koo vaastav mein kaba seva mein rakhaa gayaa hoe. yeh maanaa jaataa haye kii mulyahras kii jaa rahee sampatti koo varsh key madhya mein seva mein rakhaa gayaa thaa. iss ganana kii bharpai key liye, kardaataa samanya vasuli avadhi key anta mein ack aur aadhe saal key mulyahras kaa hakdar haye. sanghiya aaykar sanhita kii dhaara 168 (dee) (4) ardh-varsheeya parampara koo ack aisee parampara key roop mein paribhaashit karati haye joe kissy bhee curr yogya varsh (yaa kissy curr yogya varsh key dauran niptan) key dauran seva mein rakhee gaee sabhi sampatti koo seva mein rakhaa gayaa (yaa nipataaya gayaa) maanaa jaataa haye.
udaaharan key liye.
maan leejiye kii aap ack kardaataa hain aur aapaki paanch saal kii sampatti 50,000 dollar haye. yeh bhee maan leejiye kii sampatti kaa moolya prati varsh 10,000 dollar cumm hoe rhaa haye. 
varsh 1-katauti key aadhe taka seemit joe aam taur parr poore varsh mein hakdar hoti haye. ack 
varsh key anta mein 5,000 dollar kii katauti kii anumati haye, kyonki sampatti koo isamen daal diyaa jaataa haye.
1 julaai, varsh 1 koo seva.
varsh 2-$10,000 kii katauti lii gaee. 30 juuna koo 5,000 dollar kii katauti kii gaee. 5,000 dollar kii katauti kii gaee. 
31 disambar koo.
varsh 3-$10,000 kii katauti lii gaee. 30 juuna koo 5,000 dollar kii katauti kii gaee. 5,000 dollar kii katauti kii gaee. 
31 disambar koo.
varsh 4-$10,000 kii katauti lii gaee. 30 juuna koo 5,000 dollar kii katauti kii gaee. 5,000 dollar kii katauti kii gaee. 
31 disambar koo.
varsh 5-$10,000 kii katauti lii gaee. 30 juuna koo 5,000 dollar kii katauti kii gaee. 5,000 dollar kii katauti kii gaee. 
31 disambar koo.
varsh 6-$5,000 kii katauti 30 juuna koo lii gaee.
vyaavhaarik prabhaav.
kardaataon key liye, ardh-varsh parampara key liye usa tarikh key gyaan yaa pramaan kii aavashyakta naheen haye jiss dinn mulyahras yogya sampatti koo seva mein rakhaa gayaa haye. maan liya jaataa haye kii mulyahras yogya sampatti koo usa varsh key 1 julaai koo seva mein rakhaa jaataa haye jisamen ise seva mein rakhaa jaataa haye. aantarik rajaswa seva iss niyam koo pasand karati haye kyonki isake binaa, kardaataa varsh kii doosari chhamaahi mein sampatti khareedane key liye lubhaaye jaate hain aur poorna mulyahras katauti kaa daavaa karate hain jaise kii sampatti kaa upayog poore varsh key liye kiya jaataa haye. kardaataon koo niyam pasand haye kyonki isake liye unhein usa samay kaa dhyaan rakhane yaa saabit karane kii aavashyakta naheen haye jaba mulyahras yogya sampatti koo seva mein rakhaa gayaa thaa. phir bhee, irs aadhe saal key sammelan key durupyog seey savdhan haye. sanghiya aaykar sanhita kii dhaara 168 (dee) (3) key tahat, yadi koee kardaataa curr yogya varsh key antim teen maheenon mein bahut adhik mulyahras yogya parisampattiyan khareedata haye, tou unhein cumm laabhkaari "madhya-timahi sammelan" kaa upayog karane key liye majboor kiya jaa sakata haye. yeh parampara aisee sampatti koo curr yogya varsh kii antim timahi key madhya mein seva mein rakhaa jaataa haye. dhaara 168 (dee) (4) (see) dekhein.

