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Accounting 1st

1) The document provides details of income and expenses for two individuals, Person A and Mr. Raj, for the periods of January 2019 and January 2018 respectively. 2) For Person A in January 2019, it lists income of Tk. 70,000 and expenses of Tk. 15,000, Tk. 25,000 and Tk. 5,000 on different dates, with a closing balance of Tk. 75,000. 3) For Mr. Raj in January 2018, it lists income of Tk. 27,000 from sale, Tk. 3,000 from other receipt and Tk. 7,000 expense for adjustment, with a total net income of Tk. 37,000.

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63 views341 pages

Accounting 1st

1) The document provides details of income and expenses for two individuals, Person A and Mr. Raj, for the periods of January 2019 and January 2018 respectively. 2) For Person A in January 2019, it lists income of Tk. 70,000 and expenses of Tk. 15,000, Tk. 25,000 and Tk. 5,000 on different dates, with a closing balance of Tk. 75,000. 3) For Mr. Raj in January 2018, it lists income of Tk. 27,000 from sale, Tk. 3,000 from other receipt and Tk. 7,000 expense for adjustment, with a total net income of Tk. 37,000.

Uploaded by

foridabegumkm
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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cÉ^g AaÅvq

wnmveweævb cwiwPwZ

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 2019 mvGj gvPÆ gvGmi 1 ZvwiGL Rbve evejy bM` 50,000 UvKv ‣es 20,000 UvKvi Avmevecò wbGq Kvievi ÷i‚ KiGjb|

gvPÆ 5 gÅvGbRvi wbGqvM 5,000 UvKv| hvnv 1 ZvwiL •^GK KvhÆKi|
’’ 10 avGi KÌq 15,000 UvKv|
” 20 avGi weKÌq 25,000 UvKv|
” 31 gÅvGbRvGii •eZb cwiGkva|
A K. gvwjKvbv Õ¼Z½ wbYÆq KGiv| 2
A L. DcGivÚ •jbG`bàGjvi AvaywbK c«¬wZGZ wnmvGei •kÉwYwefvM •`LvI| 4
A M. DcGivÚ •jbG`bàGjv wnmve mgxKiGYi gvaÅGg •Ueyjvi QGK •`LvI| 4
1 bs cÉGk²i mgvavb A
K gvwjKvbv Õ¼Z½ wbYÆq:

ZvwiL weeiY UvKv UvKv
2019
gvPÆ-1 cÉviwÁ¿K gƒjab (50,000 + 20,000) 70,000
” 10 ev`: cYÅ KÌq (LiP) (15,000)
55,000
” 20 •hvM: cYÅ weKÌq (Avq) 25,000
80,000
” 31 ev`: •eZb cwiGkva (LiP) (5,000)
gvwjKvbv Õ¼Z½ 75,000
Dîi: gvwjKvbv Õ¼GZ½i cwigvY 75,000 UvKv|
L •jbG`bàGjv AvaywbK c«¬wZGZ wnmvGei •kÉwY wefvM •`LvGbv nGjv:
ZvwiL mswkÏÓ¡ wnmveLvZ ˆkÉwYwefvM (AvaywbK c«¬wZ)
2019
gvPÆ-1 bM`vb wnmve mÁ·`
Avmevecò wnmve mÁ·`
gƒjab wnmve gvwjKvbv Õ¼Z½
” 10 KÌq wnmve eÅq
cÉG`q wnmve `vq
” 20 cÉvcÅ wnmve mÁ·`
weKÌq wnmve Avq
” 31 •eZb wnmve eÅq
bM`vb wnmve mÁ·`
M
 Rbve evejy
weeiYx QK (wnmve mgxKiGYi Dci •jbG`Gbi cÉfve weGkÏlY)
2019 mvGji gvPÆ gvGmi RbÅ
ZvwiL mÁ·` (A) `vq (L) gvwjKvbv Õ¼Z½ (OE) g¯¦eÅ
= +
bM` + cÉvcÅ wnmve + Avmevecò cÉG`q wnmve gƒjab + Avq - eÅq
2019
gvPÆ-1 50,000 20,000 = + 70,000 gƒjab Avbvqb
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL mÁ·` (A) `vq (L) gvwjKvbv Õ¼Z½ (OE) g¯¦eÅ


= +
bM` + cÉvcÅ wnmve + Avmevecò cÉG`q wnmve gƒjab + Avq - eÅq
50,000 20,000 = 70,000
+
” 10 = 15,000 (15,000) KÌq LiP
50,000 20,000 = 15,000 70,000 (15,000)
+
” 20 25,000 = 25,000 weKÌq Avq
50,000 25,000 20,000 = 15,000 70,000 25,000 (15,000)
+
” 31 (5,000) = (5,000) •eZb LiP
45,000 25,000 20,000 = 15,000 + 70,000 25,000 (20,000)
90,000 = 90,000
Dîi: wnmve mgxKiGYi •hvMdj 90,000 UvKv|

cÉk²2 wg. ev`j ‣KRb eÅemvqx| Rvbyqvwi 2018 mvGj Zvi eÅemvGq msNwUZ •jbG`bmgƒn wbÁ²i…c:

Rvby. 1 bM` 2,00,000 UvKv; eÅvsK eÅvGj´Ö 50,000 UvKv ‣es 70,000 UvKv gƒGjÅi Avjgvwi wbGq eÅemvq ÷i‚ KGib|
” 5 eÅvsK •^GK DGîjb 10,000 UvKv|
” 8 cYÅ KÌq 30,000 UvKv; eÅemvwqK evëv 10%|
” 9 cYÅ weKÌq 1,00,000 UvKv (bM` 40%, •PGK 30%)|
” 12 AB eÅvsK •^GK FY MÉnY 50,000 UvKv|
” 18 AvmevecGòi AePq 3,000 UvKv|
” 23 gvwjGKi eÅwÚMZ LiP eÅemvq •^GK cÉ`vb 8,000 UvKv|
” 30 fvov cwiGkva 7,000 UvKv|
A K. gybvdv RvZxq eÅGqi cwigvY wbYÆq KGiv| 2
A L. •`LvI •h, A = L + OE. 4
A M. h^vh^ QK eÅenvi KGi wnmvGei •kÉwYwefvM •`LvI| 4
2 bs cÉGk²i mgvavb A
K gybvdv RvZxq eÅGqi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
Rvby.-8 cYÅ KÌq {30,000  (30,000  10%)} 27,000
” 18 AvmevecGòi AePq 3,000
” 30 fvov cwiGkva 7,000
ˆgvU gybvdv RvZxq eÅq 37,000
Dîi: •gvU gybvdv RvZxq eÅq 37,000 UvKv|
L wg. ev`j
weeiYx QK (wnmve mgxKiGY ˆjbG`Gbi cÉfve weGkÏlY)
2018 mvGji Rvbyqvwi gvGmi RbÅ
ZvwiL mÁ·` (A) `vq (L) gvwjKvbv Õ¼Z½ (OE) g¯¦eÅ
= +
bM` + eÅvsK Rgv + Avmevecò + cÉvcÅ wnmve eÅvsK FY gƒjab + Avq – eÅq – DGîvjb
2018
Rvby.-1 2,00,000 50,000 70,000 = + 3,20,000 gƒjab Avbvqb
2,00,000 50,000 70,000 = 3,20,000
+
”5 10,000 (10,000) =
2,10,000 40,000 70,000 = 3,20,000
+
” 8 (27,000) = (27,000) KÌq LiP
1,83,000 40,000 70,000 = 3,20,000 (27,000)
+
”9 40,000 30,000 30,000 = 1,00,000 weKÌq Avq
2,23,000 70,000 70,000 30,000 = 3,20,000 1,00,000 (27,000)
+
” 12 50,000 = 50,000
2,73,000 70,000 70,000 30,000 = 50,000 3,20,000 1,00,000 (27,000)
+
” 18 (3,000) = (3,000) AePq LiP
wnmveweævb cwiwPwZ 3

ZvwiL mÁ·` (A) `vq (L) gvwjKvbv Õ¼Z½ (OE) g¯¦eÅ


= +
bM` + eÅvsK Rgv + Avmevecò + cÉvcÅ wnmve eÅvsK FY gƒjab + Avq – eÅq – DGîvjb
2,73,000 70,000 67,000 30,000 = 50,000 3,20,000 1,00,000 (30,000)
+
” 23 (8,000) = (8,000) DGîvjb
2,65,000 70,000 67,000 30,000 = 50,000 3,20,000 1,00,000 (30,000) (8,000)
+
” 30 (7,000) = (7,000) fvov LiP
2,58,000 70,000 67,000 30,000 = 50,000 + 3,20,000 1,00,000 (37,000) (8,000)
4,25,000 = 4,25,000
 A = L + OE (cÉgvwYZ)
M DcGivÚ •jbG`bàGjvi wnmvGei •kÉwYwefvM •`LvGbv nGjv:

ZvwiL mswkÏÓ¡ wnmveLvZ wnmvGei ˆkÉwY
2018
Rvby.-1 bM`vb wnmve mÁ·`
eÅvsK wnmve mÁ·`
Avmevecò wnmve mÁ·`
gƒjab wnmve gvwjKvbv Õ¼Z½
”5 bM`vb wnmve mÁ·`
eÅvsK wnmve mÁ·`
”8 KÌq wnmve eÅq
bM`vb wnmve mÁ·`
”9 bM`vb wnmve mÁ·`
eÅvsK wnmve mÁ·`
cÉvcÅ wnmve mÁ·`
weKÌq wnmve Avq
” 12 bM`vb wnmve mÁ·`
eÅvsK FY wnmve `vq
” 18 AePq wnmve eÅq
cyéxf„Z AePq wnmve  Avmevecò mÁ·` (wecixZ)
” 23 DGîvjb wnmve gvwjKvbv Õ¼Z½
bM`vb wnmve mÁ·`
” 30 fvov wnmve eÅq
bM`vb wnmve mÁ·`

cÉk
 ² 3 Rbve RyevGqi bM` 2,00,000 UvKv I 30,000 UvKvi Awdm miévg wbGq 2018 mvGji Ryb gvGm ‘Lvb
BGjKUÇwbÝ’ bvGg ‣KwU BGjKUÇwbÝ mvgMÉxi eÅemvq ÷i‚ KGib| Ryb gvGm Zvi cÉwZÓ¤vGb wbGÁ²vÚ NUbvàGjv NGUwQj:
Ryb 1 3wU ‣qvi Kw´£kbvi, 4wU gvBGKÌvIGqf IGfb I 2wU MÅvm IGfb 90,000 UvKvq KÌq, hvi 60,000 UvKv
bMG` cÉ`vb|
” 5 10% evëvq ‣KwU ‣wm weKÌq 70,000 UvKv|
” 13 •`bv cwiGkva 30,000 UvKv|
” 16 AwdGmi cÉGqvRGb 22,000 UvKv gƒGjÅi ‣wm KÌGqi wm«¬v¯¦ •bqv nGjv|
” 21 eÅvsK FGYi my` cÉ`vb 500 UvKv|
” 25 •eãj BGjKUÇwbGÝi wbKU 27,000 UvKvi fÅvKzqvg wKÑbvi weKÌq, hvi 20,000 UvKv •PGK|
” 30 Abv`vqx cvIbv avhÆ nGjv 3,000 UvKv|
A K. DchyÆÚ NUbv nGZ •jbG`b bq ‣gb NUbv wPwn×Z KGi mbvZb c«¬wZGZ KviY eÅvLÅv KGiv| 2
A L. Rbve RyevGqGii bM` D«¼G† îi cwigvY wbYÆq KGiv| 4
A M. •jbG`bàGjvi mvG^ mswkÏÓ¡ wnmvemgƒn wPwn×Z KGi AvaywbK c«¬wZGZ wnmvGei •kÉwYwebÅvm •`LvI| 4
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

3 bs cÉGk²i mgvavb A
K •jbG`b bq ‣gb NUbvmgƒn wPwn×Z KGi mbvZb c«¬wZGZ KviY eÅvLÅv Kiv nGjv:

ZvwiL ˆjbG`b wK bv KviY
2018
Ryb-5 •jbG`b bq evëv cÉ`vb (70,000  10%) = 7,000 UvKv •jbG`b bq| KviY Kvievwi evëv weKÌqgƒjÅ
•^GK ev` w`Gq •h A^Æ AewkÓ¡ ^vGK ZvGKB weKÌq aiv nq|
” 16 •jbG`b bq AwdGmi cÉGqvRGb ‣wm KÌGqi wm«¬v¯¦ •bqvi dGj eÅemvGqi Avw^ÆK AeÕ©vi •KvGbv cwieZÆb
NGUwb| ZvB ‣wU •jbG`b bq|
L bM` D«¼G† îi cwigvY wbYÆq:
ZvwiL weeiY UvKv UvKv
2018
Ryb-1 bM` (gƒjab Avbqb) 2,00,000
”1 ev`: bMG` KÌq (60,000)
1,40,000
”5 •hvM: bMG` weKÌq 63,000
2,03,000
” 13 ev`: •`bv cwiGkva (30,000)
1,73,000
” 21 ev`: eÅvsK FGYi my` cÉ`vb (500)
bM` D«¼î † 1,72,500
Dîi: bM` D«¼G† îi cwigvY 1,72,500 UvKv|
M •jbG`bàGjvi mvG^ mswkÏÓ¡ wnmve wPwn×Z KGi AvaywbK c«¬wZGZ wnmvGei •kÉwYwefvM •`LvGbv nGjv@

ZvwiL mswkÏÓ¡ wnmve wnmvGei ˆkÉwY
2018
bM`vb wnmve mÁ·`
Ryb-1 Awdm miévg wnmve mÁ·`
gƒjab wnmve gvwjKvbv Õ¼Z½
KÌq wnmve eÅq
”1 bM`vb wnmve mÁ·`
cÉG`q wnmve `vq
bM`vb wnmve mÁ·`
”5
weKÌq wnmve Avq
cÉG`q wnmve `vq
” 13
bM`vb wnmve mÁ·`
eÅvsK FGYi my` wnmve eÅq
” 21
bM`vb wnmve mÁ·`
eÅvsK wnmve mÁ·`
” 25 cÉvcÅ wnmve mÁ·`
weKÌq wnmve Avq
Abv`vqx cvIbv wnmve eÅq
” 30
cÉvcÅ wnmve mÁ·`
cÉk²4 wg. P±`Ê ‣KRb eÅemvqx| 2018 mvGji ‣wcÉj gvGm Zvi cÉwZÓ¤vGbi wbÁ²wjwLZ •jbG`bàGjv msNwUZ nq|

2018
‣wcÉj 1 wg. P±`Ê gƒjab wewbGqvM KGi 50,000 UvKv, hvi gGaÅ 20,000 UvKv eÅvsGK Rgv iGqGQ|
” 5 evwKGZ cYÅ KÌq 30,000 UvKv|
” 6 cYÅ weKÌq Kiv nGjv 60,000 UvKv, hvi 50% avGi|
” 11 cÉG`q wnmvGe cwiGkva 20,000 UvKv|
” 15 eÅemvq •^GK 1,000 UvKv ZzGj •QGj •gGqi cov÷bvi LiP cÉ`vb|
” 20 eÅvsK •^GK FY •bqv nGjv 50,000 UvKv|
wnmveweævb cwiwPwZ 5

A K. wg. PG±`Êi eÅemvGqi `vGqi (L) cwigvY wbYÆq KGiv| 2


A L. wg. PG±`Êi eÅemvGqi gvwjKvbv Õ¼GZ½i cwigvY KZ? 4
A M. DchyÆÚ •jbG`bàGjv «¼viv wnmve mgxKiGYi Dcv`vGbi Dci cÉfve •`LvI| 4
4 bs cÉGk²i mgvavb A
K wg. PG±`Êi eÅemvGqi `vGqi cwigvY wbYÆq:

weeiY UvKv UvKv
evwKGZ cYÅ KÌq 30,000
ev`: cÉG`q wnmvGe cwiGkva (20,000) 10,000
eÅvsK nGZ FY MÉnY 50,000
ˆgvU 60,000
Dîi: •gvU `vGqi (L) cwigvY 60,000 UvKv|
L wg. PG±`Êi eÅemvGqi gvwjKvbv Õ¼GZ½i cwigvY wbYÆq:
ZvwiL weeiY UvKv UvKv
2018
‣wcÉj-1 cÉviwÁ¿K gƒjab 50,000
”5 ev`: cYÅ KÌq (LiP) (30,000)
20,000
”6 •hvM: cYÅ weKÌq (Avq) 60,000
80,000
ev`: •gGqi Õ•zj LiP cÉ`vb (DGîvjb) (1,000)
gvwjKvbv Õ¼Z½ 79,000
Dîi: gvwjKvbv Õ¼GZ½i cwigvY 79,000 UvKv|
M DchyÆÚ •jbG`bàGjv «¼viv wnmve mgxKiGYi Dcv`vGbi cÉfve •`LvGbv nGjv:

ZvwiL mswkÏÓ¡ wnmveLvZ wnmve mgxKiGYi Dcv`vGbi Ici cÉfve (A = L + OE)
2018
‣wcÉj 1 bM`vb wnmve A e†w«¬
eÅvsK wnmve A e†w«¬
gƒjab wnmve OE e†w«¬
”5 KÌq wnmve OE nËvm
cÉG`q wnmve L e†w«¬
”6 bM`vb wnmve A e†w«¬
cÉvcÅ wnmve A e†w«¬
weKÌq wemve OE e†w«¬
” 11 cÉG`q wnmve L nËvm
bM`vb wnmve A nËvm
” 15 DGîvjb wnmve OE nËvm
bM`vb wnmve A nËvm
” 20 bM`vb wnmve A e†w«¬
FY wnmve L e†w«¬

cÉk²5 2018 mvGji 1 Rvbyqvwi ZvwiGL wgm bvwnqvb bM` 50,000 UvKv, eÅvsK Znwej 1,00,000 UvKv ‣es 50,000

UvKv FY wbGq ‣KwU jvBGeËwi cÉwZÓ¤v KGib| DÚ gvGm Zvi wbGÁ²vÚ NUbvmgƒn msNwUZ nGqwQj:
Rvbyqvwi 2 20,000 UvKv gƒGjÅi A4 mvBGRi KvMR KÌGqi digvGqk cÉ`vb|
” 8 15,000 UvKvi LvZv avGi KÌq Kiv nGjv|
” 15 3,000 UvKv gƒGjÅi MG͸i eB DcnviÕ¼i…c AvñxqGK cÉ`vb Kiv nGjv|
” 20 mnvqK eB weKÌq Kiv nGjv 22,000 UvKv|
” 22 meyR jvBGeËwii wbKU •^GK 25,000 UvKv gƒGjÅi HSC •UÕ¡ •ccvi weKÌGqi digvGqk MÉnY|
” 25 weMZ eQGii AvqKi wbaÆviY 10,000 UvKv|
A K. ‣KB mvG^ wnmve mgxKiGYi OE ‣es L Dcv`vGbi cwieZÆb KGi ‣gb •jbG`Gbi cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ NUbvmgƒn nGZ KviYmn •jbG`bàGjv wPwn×Z KGiv| 4
A M. wgm bvwnqvGbi mgvcbx gvwjKvbv Õ¼GZ½i cwigvY wbYÆq KGiv| 4
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

5 bs cÉGk²i mgvavb A
K wnmve mgxKiGY ‣KB mvG^ OE ‣es L Dcv`vGbi cwieZÆb KGi ‣gb •jbG`Gbi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
Rvby.-8 avGi LvZv KÌq Kiv nGjv 15,000
ˆjbG`Gbi cwigvY 15,000
Dîi: •jbG`Gbi cwigvY 15,000 UvKv|
L •jbG`b wPwn×Z KGi •jbG`Gbi ․ewkÓ¡Å AbymvGi KviY eÅvLÅv Kiv nGjv@
ZvwiL ˆjbG`b wK bv KviY (cÉPwjZ c«¬wZ)
2018
Rvby.-1 •jbG`b AG^Æi AGâ cwigvcGhvMÅ ‣es Avw^ÆK AeÕ©vi cwieZÆb NUvq| myZivs, ‣wU •jbG`b|
”8 •jbG`b Avw^ÆK AeÕ©vi cwieZÆb NUvq ‣es `ywU cÞ we`Ågvb| myZivs, ‣wU •jbG`b|
” 15 •jbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NUvq| myZivs, ‣wU •jbG`b|
” 20 •jbG`b eÅemvGqi A^Æ e†w«¬ cvq, hv eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NUvq| myZivs, ‣wU •jbG`b|
M mgvcbx gvwjKvbv Õ¼Z½ wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
Rvby.-1 cÉviwÁ¿K gƒjab (50,000 + 1,00,000) 1,50,000
” 8 ev`: avGi KÌq (LiP) 15,000
ev`: cYÅ DGîvjb (LiP/KÌq nËvm •cGqGQ) (3,000) (12,000)
1,38,000
” 15 ev`: DGîvjb (Dcnvi cÉ`vb) (3,000)
1,35,000
” 20 •hvM: mnvqK eB weKÌq (Avq) 22,000
mgvcbx gvwjKvbv Õ¼Z½ 1,57,000
Dîi: mgvcbx gvwjKvbv Õ¼Z½ 1,57,000 UvKv|

cÉk²6 Zywj •j`vi àWGmi Õ¼Z½vwaKvi Rbve gvgyb XvKvi evqZyj •gvKviig gvGKÆGU PvgovRvZ `ËeÅmvgMÉxi eÅemvq

cwiPvjbv KGib| 2018 mvGji Ryb gvGm wbGÁ²vÚ •jbG`bàGjv msNwUZ nGqwQj:
Ryb 5 eÅvsGK Rgv •`qv nGjv 20,000 UvKv|
” 7 Ijx •j`vi nvDR nGZ 50,000 UvKvi UÇvGfj eÅvM KÌq|
” 15 iwb •j`vGii wbKU •jwWm eÅvM, UÇvGfj eÅvM I gvwb eÅvM weKÌq 70,000 UvKv|
” 20 gvwjK Zvi eÅwÚMZ •gvUiMvwo 50,000 UvKvq weKÌq KGi eÅemvGqi RbÅ EXIM eÅvsK wj.-‣i •kqvi KÌq KiGjb|
” 24 7 ZvwiGL wKÌZ cGYÅi gGaÅ 5,000 UvKvi cYÅ •diZ •`qv nGjv|
” 27 eÅvsK nGZ eÅwÚMZ cÉGqvRGb DGîvjb 10,000 UvKv|
” 28 gvwjK Zvi wbRÕ¼ Znwej •^GK 5,000 UvKv w`Gq evmvi RbÅ ‣KwU IGfb KÌq KGib|
” 28 •`bv cwiGkva Kiv nGjv 30,000 UvKv|
” 30 Awf •j`vi nvDRGK 6% nvGi FY cÉ`vb 10,000 UvKv|
A K. Zywj •j`vi àWGmi wewbGqvGMi cwigvY wbYÆq KGiv| 2
A L. wnmve mgxKiGY àYMZ cwieZÆb AvGb ‣gb •jbG`bàGjv wnmve mgxKiGY DcÕ©vcb KGiv| 4
A M. wnmve mgxKiGY cwigvYMZ cwieZÆb AvGb ‣gb •jbG`b wPwn×Z KGi wnmve mgxKiGY DcÕ©vcb KGiv| 4
6 bs cÉGk²i mgvavb A
K Zywj •j`vi àWGmi wewbGqvGMi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
Ryb-20 EXIM eÅvsGKi •kqvi KÌq 50,000
” 30 6% nvGi Awf •j`vi nvDRGK FY cÉ`vb 10,000
ˆgvU wewbGqvGMi cwigvY 60,000
Dîi: wewbGqvGMi cwigvY 60,000 UvKv|
wnmveweævb cwiwPwZ 7

L
 Zzwj ˆj`vi àWm
weeiYx QK (wnmve mgxKiGYi Ici ˆjbG`Gbi cÉfve weGkÏlY)
2018 mvGji Ryb gvGmi RbÅ
ZvwiL mÁ·` = `vq + gvwjKvbv Õ¼Z½ g¯¦eÅ
bM` + eÅvsK + wewbGqvM cÉG`q wnmve - eÅq
2018
Ryb-5 (20,000) 20,000 = +
”7 = 50,000 + (50,000) eÅq e†w«¬
” 24 = (5,000) + 5,000 eÅq nËvm
” 30 (10,000) 10,000 = +
M wnmve mgxKiGY cwigvYMZ cwieZÆb AvGb ‣gb •jbG`bàGjv wnmve mgxKiGY DcÕ©vcb Kiv nGjv:

ZvwiL mÁ·` `vq gvwjKvbv Õ¼Z½ g¯¦eÅ
+
bM` + eÅvsK + cÉvcÅ wnmve + wewbGqvM = cÉG`q wnmve gƒjab + Avq - DGîvjb
2018
Ryb-15 70,000 = + 70,000 Avq e†w«¬
” 20 50,000 = + 50,000 gƒjab Avbvqb
” 27 (10,000) = + (10,000) DGîvjb
” 28 (30,000) = (30,000) +

cÉk²7 e†wÓ¡ mƒòai 2018 mvGji 1 Rvbyqvwi ZvwiGL ‣KwU •gwWGKj dvgÆ Pvjy KGib| Rvbyqvwi gvGmi •kGl ․ZwiK‡Z wnmve

mgxKiYwU wQj wbÁ²i…c:
ZvwiL mÁ·` (A) `vq (L) gvwjKvbv Õ¼Z½ (OE)
+
bM` + cÉvcÅ wnmve + h¯¨cvwZ = FY + cÉG`q wnmve gƒjab + Avq - eÅq
2018
Rvby.-1 50,000 = + 50,000
50,000 = 50,000
+
” 10 (5,000) = (5,000)
45,000 = 50,000 (5,000)
+
” 13 1,00,000 = 1,00,000
1,45,000 = 1,00,000 50,000 (5,000)
+
” 16 (50,000) 50,000
95,000 50,000 = 1,00,000 50,000 (5,000)
+
” 22 20,000 30,000 = 50,000
1,15,000 30,000 50,000 = 1,00,000 50,000 50,000 (5,000)
+
” 30 30,000 = 30,000
1,15,000 30,000 80,000 = 1,00,000 30,000 + 50,000 50,000 (5,000)
2,25,000 = 2,25,000
A K. PjwZ gvGm e†wÓ¡ mƒòaGii gvwjKvbv Õ¼Z½ KZ e†w«¬ •cGqGQ Zv wbYÆq KGiv| 2
A L. gvwjKvbv Õ¼GZ½i mvG^ RwoZ •jbG`bàGjv eYÆbv KGiv| 4
A M. 13, 16, 22 I 30 ZvwiGLi •jbG`bàGjv eYÆbv KGiv| 4
7 bs cÉGk²i mgvavb A
K gvwjKvbv Õ¼Z½ e†w«¬i cwigvY wbYÆq:

weeiY UvKv UvKv
mgvcbx gƒjab 50,000
•hvM: PjwZ eQGii Avq 50,000
1,00,000
ev`: PjwZ eQGii eÅq (5,000)
mgvcbx gvwjKvbv Õ¼Z½ 95,000
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


ev`: cÉviwÁ¿K gvwjKvbv Õ¼Z½ (gƒjab) (50,000)
gvwjKvbv Õ¼Z½ e†w«¬i cwigvY 45,000
Dîi: gvwjKvbv Õ¼Z½ e†w«¬i cwigvY 45,000 UvKv|
L gvwjKvbv Õ¼GZ½i mvG^ RwoZ •jbG`b wbYÆq:
ZvwiL weeiY
2018
Rvby.-1 bM` 50,000 UvKv gƒjab wbGq •gwWGKj dvgÆ Pvjy KGib|
” 10 LiP eve` bM` cÉ`vb Kiv nGjv 5,000 UvKv|
” 22 50,000 UvKvi •mev cÉ`vb KGi bM` 20,000 UvKv cvIqv •Mj ‣es AewkÓ¡ UvKv cvIbv iGqGQ|
M Rvbyqvwi 13, 16, 22 I 30 ZvwiGLi •jbG`bàGjv wbYÆq:

ZvwiL weeiY
2018
Rvby.-13 1,00,000 UvKv FY •bqv nGjv|
” 16 50,000 UvKv gƒGjÅi h¯¨cvwZ KÌq Kiv nGjv|
” 22 50,000 UvKvi •mev cÉ`vb KGi bM` 20,000 UvKv cvIqv •Mj ‣es AewkÓ¡ UvKv cvIbv iGqGQ|
” 30 avGi 30,000 UvKvi h¯¨cvwZ KÌq Kiv nGjv|

cÉk
 ² 8 •gmvmÆ Avwe` AÅv´£ •Kvs, XvKv-‣i eÅemvq cÉwZÓ¤vGb 2012 ‣i Rvbyqvwi gvGm wbGPi NUbvàGjv NGU:
i. Rbve Avwe` bM` 2,00,000 UvKv ‣es eÅvsK Znwej 1,00,000 UvKv wbGq eÅemvq AviÁ¿ KGib|
ii. 1,00,000 UvKv FGYi ‣KwU AvGe`b eÅvsGK Rgv •`qv nGjv|
iii. evmvq eÅenvGii RbÅ 10,000 UvKvi cYÅ •bqv nGjv|
iv. A^Æ ZQi…Gci RbÅ gvwmK 5,000 UvKv •eZbfzÚ ‣KRb weKÌqKgÆxGK eiLvÕ¦ Kiv nGjv|
A K. •gmvmÆ Avwe` AÅv´£ •Kvs-‣i gƒjaGbi cwigvY wbYÆq KGiv| 2
L. DchyÆÚ NUbvàGjvi •KvbwU •jbG`b ‣es •KvbwU •jbG`b bq Zv KviYmn QGK •`LvI| 4
M. •jbG`bàGjv wnmve mgxKiGYi Dcv`vGb Kx cÉfve •dGjGQ Zv •`LvI| 4
8 bs cÉGk²i mgvavb A
K •gmvmÆ Avwe` AÅv´£ •Kvs-‣i gƒjaGbi cwigvY wbYÆq:
weeiY UvKv UvKv
bM` 2,00,000
eÅvsK Znwej 1,00,000
gƒjaGbi cwigvY 3,00,000
Dîi: gƒjaGbi cwigvY 3,00,000 UvKv|
L •gmvmÆ Avwe` AÅv´£ •Kvs-‣i NUbvàGjv •^GK •jbG`b wPwn×ZKiY:
ZvwiL ˆjbG`b wKbv KviY (AvaywbK)
(i) •jbG`b ‣GÞGò A = L + OE wnmve mgxKiGYi A ‣es OE e†w«¬ •cGqGQ| myZivs ‣wU •jbG`b|
(ii) •jbG`b bq ‣GÞGò A = L + OE wnmve mgxKiGYi •KvGbv Dcv`vbB cwieZÆb nq wb| ZvB ‣wU •jbG`b bq|
(iii) •jbG`b ‣GÞGò A = L + OE wnmve mgxKiGYi nËvm-e†w«¬ •cGqGQ| ZvB ‣wU •jbG`b|
(iv) •jbG`b bq ‣GÞGò A = L + OE wnmve mgxKiGYi •Kvb Dcv`vbB cwieZÆb nq wb| myZivs ‣wU •jbG`b bq|
M wnmve mgxKiGYi Dcv`vGbi Ici •jbG`bàGjvi cÉfve wbÁ²i…c:
ZvwiL mswkÏÓ¡ wnmve wnmve mgxKiGYi Dcv`vGbi cÉfve (A = L + OE)
(i) bM`vb wnmve A e†w«¬
eÅvsK wnmve A e†w«¬
gƒjab wnmve OE e†w«¬
(iii) DGîvjb wnmve OE nËvm
KÌq wnmve OE e†w«¬
wnmveweævb cwiwPwZ 9

cÉk²9 Rbve AvkdvK bM` 20,000 UvKv, eÅvsGK Rgv 10,000 UvKv ‣es 35,000 UvKvi •gvUiMvwo wbGq ‘AvkdvK

•UÇWvmÆ’ bvGg eÅemvq AviÁ¿ KGib| 2019 mvGji •deË‚qvwi gvGm DÚ eÅemvGq msNwUZ •jbG`bàGjv wbÁ²i…c :
2019
•deË‚qvwi 2 cYÅ KÌq 15,000 UvKv|
” 9 cYÅ weKÌq eve` 2,500 UvKvi •PK cÉvwµ¦ ‣es Zv mvG^ mvG^ eÅvsGK Rgv `vb|
” 16 Rbve AvkdvGKi Rxeb wegv wcÉwgqvg cÉ`vb 2,250 UvKv|
A K. DGîvjb mg¯¼Gqi ci gƒjaGbi cwigvY wbYÆq KGiv| 2
L. AvaywbK c«¬wZGZ wnmvGei •kÉwYwefvM •`LvI| 4
M. AvkdvK •UÇWvGmÆi •jbG`bàGjv «¼viv wnmve mgxKiGYi cÉfve •`LvI| 4
9 bs cÉGk²i mgvavb A
K DGîvjb mg¯¼Gqi ci gƒjaGbi cwigvY wbYÆq :
ZvwiL weeiY UvKv UvKv
2019
•deË‚.-1 gƒjab Avbqb (20,000 + 10,000 + 35,000) 65,000
” 16 ev` : Rxeb wegv wcÉwgqvg cÉ`vb (2,250)
gƒjab 62,750
Dîi : DGîvjb mg®¼Gqi ci gƒjaGbi cwigvY 62,750 UvKv|
L AvaywbK c«¬wZGZ wnmveàGjvi •kÉwYwefvM •`LvGbv nGjv@
ZvwiL mswkÏÓ¡ wnmve wnmvGei ˆkÉwY
2019
bM`vb wnmve mÁ·` wnmve
eÅvsK wnmve mÁ·` wnmve
•deË‚.-1
•gvUiMvwo wnmve mÁ·` wnmve
gƒjab wnmve gvwjKvbv Õ¼Z½ wnmve
KÌq wnmve eÅq wnmve
”2
bM`vb wnmve mÁ·` wnmve
eÅvsK wnmve mÁ·` wnmve
”9
weKÌq wnmve Avq wnmve
DGîvjb wnmve gvwjKvbv Õ¼Z½ wnmve
” 16
bM`vb wnmve mÁ·` wnmve
M Rbve AvkdvK
weeiYx QK (wnmve mgxKiGY ˆjbG`Gbi cÉfve weGkÏlY)
2019 mvGji •deË‚qvwi gvGmi RbÅ
ZvwiL mÁ·` (A) = `vq (L) gvwjKvbv Õ¼Z½ (OE)
+
bM` + eÅvsK + ˆgvUiMvwo + gƒjab + Avq  eÅq  DGîvjb
2019
•deË‚.-1 20,000 10,000 35,000 = + 65,000
20,000 10,000 35,000 = 65,000
+
”2 (15,000) = (15,000)
5,000 10,000 35,000 = 65,000 (15,000)
+
”9 2,500 = 2,500
5,000 12,500 35,000 = 65,000 2,500 (15,000)
+
” 16 (2,250) = (2,250)
2,750 12,500 35,000 = + 65,000 2,500 (15,000) (2,250)
50,250 = 50,250
Dîi: wnmve mgxKiGYi •hvMdj 50,250 UvKv|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²10 c«Âv •UÇWvmÆ, 25 wbDgvGKÆU-XvKv, 1 Ryb 2015 ZvwiGL •gNbv •UÇWvmÆ, 5 bGik •ivW, cvebv-‣i wbKU evwKGZ wKQy

cYÅ weKÌq KGib| 10% Kvievwi evëvq cÉwZwU 1,000 UvKv `Gi 150 wcm kvUÆ ‣es cÉwZwU 1,200 UvKv `Gi 200 wcm cÅv´Ÿ
wewKÌ KGib| 25 wcm cÅv´Ÿ ò‚wUcƒYÆ nIqvq •KÌZv Zv weGKÌZvGK •diZ •`b| [iv. ˆev. 16]
A K. c«Âv •UÇWvmÆ-‣i Kvievwi evëvi cwigvY wbYÆq KGiv| 2
A L. c«Âv •UÇWvGmÆi cGÞ ‣KwU Pvjvb ․Zwi KGiv| 4
A M. •gNbv •UÇWvGmÆi cGÞ ‣KwU •WweU •bvU ․Zwi KGiv| 4
10 bs cÉGk²i mgvavb A
K c«Âv •UÇWvGmÆi Kvievwi evëvi cwigvY wbYÆq:
ZvwiL weeiY UvKv UvKv
2015
Ryb-1 weKÌq evëv [(1,000 – 150) – 10%] 15,000
”1 weKÌq evëv [1,200 – 200) – 10%] 24,000
ˆgvU Kvievwi evëv 39,000
Dîi: •gvU Kvievwi evëv 39,000 UvKv|
L Ryb 1 ZvwiGLi •jbG`Gbi wfwîGZ c«Âv •UÇWvGmÆi cGÞ cÉÕ§ZK‡Z PvjvbwU wbÁ²i…c:
Pvjvb bÁ¼i: .............. c«Âv ˆUÇWvmÆ
25 wbDgvGKÆU, XvKv
•KÌZvi bvg: •gNbv •UÇWvmÆ Pvjvb ZvwiL: 1 Ryb 2015
wVKvbv: 5 bGik •ivW, cvebv
KÌwgK gvGji weeiY `i (UvKv)
cwigvY UvKv
bs
1. kvUÆ 1,000 150 1,50,000
2. cÅv´Ÿ 1,200 200 2,40,000
3,90,000
ev`: Kvivevwi evëv (10%) (39,000)
3,51,000
UvKv (K^vq): wZb jÞ ‣Kv®² nvRvi UvKv gvò|

weKÌq kZÆ: weGKÌZvi Õ¼vÞi


we: `Ë: fzjò‚ywU msGkvabGhvMÅ|
M •gNbv •UÇWvGmÆi cGÞ cÉÕ§ZK‡Z •WweU •bvUwU wbÁ²i…c:

ˆgNbv ˆUÇWvmÆ
•WweU •bvU bs: .............. 5, bGik ˆivW, cvebv
cÉvcGKi bvg: c«Âv •UÇWvmÆ ˆWweU ˆbvU ZvwiL: .......................
wVKvbv: 25, wbDgvGKÆU, XvKv|
mƒò: KÌq/Pvjvb bÁ¼i.../ 1 Ryb 2015
KÌwgK gvGji weeiY I ˆdiGZi KviY UvKv
bs
1. cÉwZwU 1,200 UvKv `Gi 25 wcm cÅv´Ÿ ò‚wUcƒYÆ nIqvi KviGY •diZ cvVvGbv nGjv| AbyMÉncƒeÆK 30,000
25wU cÅvG´Ÿi gƒjÅ AvgvG`i wnmve nGZ ev` w`Geb|
ev`: Kvievwi evëv (10%) (3,000)
27,000
UvKv (K^vq): mvZvm nvRvi UvKv gvò|
fzjò‚wU msGkvabGhvMÅ KÌq eÅeÕ©vcK
wnmveweævb cwiwPwZ 11

cÉk²11 ‣b •UÇWvmÆ-1 Rvbyqvwi bM` 2,00,000 UvKv; eÅvsK FY 1,00,000 UvKv ‣es wbGRi eÅen†Z KwÁ·DUvi mvgMÉxi

55% (•gvU gƒjÅ 2,00,000 UvKv) wbGq IGqemvBU ․Zwii eÅemv ÷i‚ KiGjb| H gvGm AbÅvbÅ •jbG`b nGjv :
Rvbyqvwi 3 jÅvcUc KÌq 55,000 UvKv|
” 5 evwKGZ •cÉvMÉvg (Õ©vqx mÁ·`) KÌq 1,00,000 UvKv|
” 7 Avmevecò KÌq 50,000 UvKv|
” 8 IGqmevBU ․Zwii digvGqk cÉvwµ¦ 1,00,000 UvKv|
” 10 Awdm fvov 20,000 UvKv|
” 11 weævcb eÅq 20,000 UvKv|
” 12 gwbnvwi 30,000 UvKv|
” 15 B´ŸviGbU msGhvM msÕ©vcb eÅq 50,000 UvKv|
” 30 •eZb cwiGkva 50,000 UvKv|
” 30 IGqemvBU ․Zwi eve` Avq 2,00,000 UvKv|
” 31 gvwmK •gvevBj I B´ŸviGbU eÅq 20,000 UvKv| [w`. ˆev. 15]
A K. ‣b •UÇWvGmÆi wewbGqvM KZ UvKv? 2
A L. Rvbyqvwi gvGmi Avq weeiYx ․Zwi KGiv| 4
A M. 3-10 ZvwiGLi •jbG`bàwji cÉfve wnmve mgxKiGY •`LvI| 4
11 bs cÉGk²i mgvavb A
K ‣b •UÇWvGmÆi wewbGqvGMi cwigvY wbYÆq :

weeiY UvKv UvKv
bM` 2,00,000
eÅvsK FY 1,00,000
eÅen†Z KwÁ·DUvi mvgMÉx (2,00,000  55%) 1,10,000
ˆgvU wewbGqvM 4,10,000
Dîi : ‣b •UÇWvGmÆi wewbGqvGMi cwigvY 4,10,000 UvKv|
L ‰b ˆUÇWvmÆ
wek` Avq weeiYx
Rvbyqvwi gvGmi RbÅ
weeiY UvKv UvKv
•mev Avq (IGqemvBU ․Zwi eve`) 2,00,000
ev` : cwiPvjb eÅq :
Awdm fvov 20,000
weævcb eÅq 20,000
gwbnvwi 30,000
•eZb 50,000
•gvevBj I B´ŸviGbU wej 20,000 (1,40,000)
wbU Avq 60,000
Dîi : wbU Avq 60,000 UvKv|
M
 ‰b ˆUÇWvmÆ
weeiYx QK (wnmve mgxKiGY ˆjbG`Gbi cÉfve weGkÏlY)
Rvbyqvwi gvGmi RbÅ
ZvwiL D«¼î
† mÁ·` `vq gvwjKvbv g¯¦eÅ
bM` Avmevecò ˆcÉvMÉvg Awdm = cÉG`q Õ¼Z½
miévg wnmve
Rvby.-3 (55,000) 55,000 =
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL D«¼î
† mÁ·` `vq gvwjKvbv g¯¦eÅ
bM` Avmevecò ˆcÉvMÉvg Awdm = cÉG`q Õ¼Z½
miévg wnmve
D«¼î
† (55,000) 55,000
”5 1,00,000 = 1,00,000
D«¼î
† (55,000) 1,00,000 55,000 = 1,00,000
”7 (50,000) 50,000
D«¼î
† (1,05,000) 50,000 1,00,000 55,000 = 1,00,000
” 10 (20,000) = (20,000) LiP
D«¼î
† (1,25,000) 50,000 1,00,000 55,000 = 1,00,000 (20,000)
•gvU 80,000 = 80,000
Dîi: wnmve mgxKiGYi •hvMdj 80,000 UvKv|

cÉk²12 •gmvmÆ mvjmvwej •UÇWvGmÆi 31 Rvbyqvwi, 2014 mvGji wnmve D«¼†îàGjv wbÁ²i…c :

bM` 80,000 UvKv, Awdm miévg 30,000 UvKv, f„wg I `vjvbGKvVv 2,50,000 UvKv, •`bv`vi 40,000 UvKv I cvIbv`vi
45,000 UvKv| •deË‚qvwi gvGm Zvi eÅemvGq mÁ·vw`Z •jbG`bàGjv wbÁ²i…c :
2014
•deË‚. 5 10% cÉG`q •bvGU Õ¼xK‡wZ`vGbi gvaÅGg eÅvsK •^GK FY MÉnY 50,000 UvKv|
” 8 bM` 30,000 UvKv I avGi 90,000 UvKvi cYÅ KÌq|
” 10 wZb gvGmi •kvi‚g fvov AwMÉg cÉ`vb 15,000 UvKv|
” 12 BbmyÅGi´Ö wcÉwgqvg cwiGkva 1,200 UvKv|
” 16 3% Kvievwi evëvq cYÅ weKÌq 1,20,000 UvKv (bMG` 60%, avGi 40%)|
” 18 gvwjK KZ‡ÆK bM` DGîvjb 30,000 UvKv|
” 25 ‣KRb •`bv`vGii wbKU •^GK 30,000 UvKv cvIqv •Mj|
” 28 AwMÉg cÉ`î fvovi 1 gvm AwZKÌv¯¦ nGqGQ| [e. ˆev. 15]
A K. •gmvmÆ mvjmvwej •UÇWvGmÆi cÉviwÁ¿K RvGe`v `vwLjv •`LvI| 2
A L. wnmve mgxKiGY •jbG`Gbi cÉfve •UweGji gvaÅGg DcÕ©vcb KGiv| 4
A M. 2014 mvGji 28 •deË‚qvwi mgvµ¦ gvGmi RbÅ Avq weeiYx ․Zwi KGiv| 4
12 bs cÉGk²i mgvavb A
K
 ˆgmvmÆ mvjmvwej ˆUÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU ˆKÌwWU
(UvKv) (UvKv)
2014
•deË‚.-1 bM`vb wnmve 80,000
Awdm miévg wnmve 30,000
f„wg I `vjvbGKvVv wnmve 2,50,000
•`bv`vi wnmve 40,000
cvIbv`vi wnmve 45,000
gƒjab wnmve 3,55,000
(2014 mvGji •deË‚qvwi gvGmi cÉviwÁ¿K D«¼†îàGjv wjwce«¬ Kiv nGjv)
ˆgvU 4,00,000 4,00,000
Dîi : RvGe`vi •hvMdj 4,00,000 UvKv|
wnmveweævb cwiwPwZ 13

L
 ˆgmvmÆ mvjmvwej ˆUÇWvmÆ
weeiYx QK (wnmve mgxKiGY ˆjbG`Gbi cÉfve weGkÏlY)
2014 mvGji •deË‚qvwi gvGmi RbÅ
ZvwiL D«¼î
† mÁ·` `vq gvwjKvbv g¯¦eÅ
bM` AwMÉg ˆ`bv`vi Awdm f„wg I = cvIbv`vi cÉG`q Õ¼Z½
fvov miévg `vjvbGKvVv ˆbvU
2014
•deË‚.-1 D«¼î† 80,000 40,000 30,000 2,50,000 = 45,000 3,55,000
”5 50,000 = 50,000
D«¼†î 1,30,000 40,000 30,000 2,50,000 = 45,000 50,000 3,55,000
”8 (30,000) = 90,000 (1,20,000) LiP
D«¼î† 1,00,000 40,000 30,000 2,50,000 = 1,35,000 50,000 2,35,000
” 10 (15,000) 15,000
D«¼î† 85,000 15,000 40,000 30,000 2,50,000 = 1,35,000 50,000 2,35,000
” 12 (1,200) = (1,200) LiP
D«¼î† 83,800 15,000 40,000 30,000 2,50,000 = 1,35,000 50,000 2,33,800
” 16 69,840 46,560 = 1,16,400 Avq
D«¼î† 1,53,640 15,000 86,560 30,000 2,50,000 = 1,35,000 50,000 3,50,200
” 18 (30,000) = (30,000) DGîvjb
D«¼î† 1,23,640 15,000 86,560 30,000 2,50,000 = 1,35,000 50,000 3,20,200
” 25 30,000 (30,000)
D«¼î† 1,53,640 15,000 56,560 30,000 2,50,000 = 1,35,000 50,000 3,20,200
” 28 (5,000) = (5,000) LiP
D«¼î† 1,53,640 10,000 56,560 30,000 2,50,000 = 1,35,000 50,000 3,15,200
ˆgvU 5,00,200 = 5,00,200
Dîi: wnmve mgxKiGYi •hvMdj 5,00,200 UvKv|
M
 ˆgmvmÆ mvjmvwej ˆUÇWvmÆ
Avq weeiYx
2014 mvGji •deË‚qvwi gvGmi RbÅ
weeiY UvKv UvKv
Avqmgƒn :
weKÌq [1,20,000  (1,20,000  3%)] 1,16,400
ev` : eÅqmgƒn :
KÌq (30,000 + 90,000) 1,20,000
B´ÖyÅGi´Ö wcÉwgqvg 1,200
fvov LiP 5,000
 24 
cÉG`q •bvGUi my` (50000  10%)  
 365  329 (1,26,529)
wbU ÞwZ (10,129)
Dîi : wbU ÞwZ 10,129 UvKv|
ˆbvU : cÉG`q •bvGUi gvaÅGg FY MÉnGYi wbw`ÆÓ¡ w`b DGÍÏL ^vKvq •m AbymvGi my` mg®¼q Kiv nGjv|
wnmvGei eBmgƒn 1

w«¼Zxq AaÅvq
wnmvGei eBmgƒn

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 ․ekvLx •UÇWvmÆ 2018 mvGji Ryb gvGm wbGPi •jbG`bàGjv mÁ·®² KGi:

2018
Ryb 5 iqvj •UÇWvGmÆi wbKU •^GK 2/10, n/30 kGZÆ avGi UvKv 23,600 gƒGjÅi cYÅ`ËeÅ KÌq Kiv nGjv|
” 6 fvMÅK„j •UÇwWs •KvÁ·vwbi wbKU 16,400 UvKv gƒGjÅi cYÅ`ËeÅ 22,800 UvKvGZ weKÌq Kiv nGjv; weKÌq kZÆ 3/10,
n/30, FOB Destination.
” 7 Ryb 6 ZvwiGL weKÌxZ cGYÅi cwienb LiP cÉ`vb 1,000 UvKv|
” 8 iqvj •UÇWvmÆ-‣i wbKU 1,600 UvKvi cYÅ •diZ •`Iqv nGjv|
” 11 wnmvGei cƒYÆwbÓ·wî eve` evëv evG` iqvj •KvÁ·vwbi cvIbv cwiGkva Kiv nGjv|
” 13 Ryb 6 ZvwiGL wejK‡Z LwióvGii wbKU •^GK evëv wnmvGei cƒYÆwbÓ·wî eve` bM` UvKv cvIqv •Mj|
” 16 wZmv AÅv´£ eËv`vmÆ-‣i wbKU •^GK avGi gvj KÌq 30,000 UvKv; kZÆ 2/20, n/60, FOB Shipping Point.
” 25 wKÌZ cGYÅi cwienb LiP cÉ`vb 7,000 UvKv|
A K. wZmv AÅv´£ •KvÁ·vwbGK evëv mgGqi gGaÅ gƒjÅ cwiGkva KiGj evëv eve` KZ UvKv Qvo cvIqv hvGe? 2
A L. Kvjvw¯¦K gRy` c«¬wZGZ cYÅ`ËeÅ KÌq msKÌv¯¦ •jbG`bàGjvi RvGe`v `vwLjv •`LvI| 4
A M. AweiZ gRy` c«¬wZGZ Ryb 5, 6, 16 I 25 •jbG`Gbi RvGe`v `vwLjv `vI| (eÅvLÅvi cÉGqvRb •bB) 4
1 bs cÉGk²i mgvavb A
K evëv mgGqi gGaÅ gƒjÅ cwiGkva KiGj evëv eve` cÉvwµ¦ wbYÆq:

weeiY UvKv UvKv
cÉvµ¦ evëv (30,000  2%) 600
cÉvµ¦ evëvi cwigvY 600
Dîi: cÉvµ¦ evëvi cwigvY 600 UvKv|
L ․ekvwL •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv •KÌwWU UvKv
2018
Ryb-5 KÌq wnmve 23,600
cÉG`q wnmve (iqvj •UÇWvmÆ) 23,600
(2/10, n/30 kGZÆ cYÅ KÌq|)
” 16 KÌq wnmve 30,000
cÉG`q wnmve (wZmv ‣´£ eËv`vmÆ) 30,000
(2/20, no/60 kGZÆ cYÅ KÌq|)
53,600 53,600
Dîi: RvGe`vi •hvMdj 53,600 UvKv|
M
 ․ekvwL •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv •KÌwWU UvKv
2018
Ryb-5 gRy` cYÅ wnmve 23,600
cÉG`q wnmve (iqvj •UÇWvmÆ) 23,600
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv •KÌwWU UvKv


”6 (i) cÉvcÅ wnmve (fvMÅKzj •UÇwWs) 22,800
weKÌq wnmve 22,800
(ii) weKÌxZ cGYÅi eÅq wnmve 16,400
gRy` cYÅ wnmve 16,400
” 16 gRy` cYÅ wnmve 30,000
cÉG`q wnmve (wZkv ‣´£ eËv`vmÆ) 30,000
” 25 gRy` cYÅ wnmve 7,000
bM`vb wnmve 7,000
•gvU 99,800 99,800
Dîi: RvGe`vi •hvMdj 99,800 UvKv|
•bvU-1: wbZÅ gRy` c«¬wZGZ weKÌGqi DGóGkÅ wKÌZ cYÅ eÅemvwqK gRy` cYÅ/gRy` cYÅ bvGg wnmvefzÚ KiGZ nq|
2. cYÅ weKÌq Kiv nGj DÚ cGYÅi KÌqgƒjÅ/weKÌxZ cGYÅi eÅq eÅemvwqK gRy`/gRy` cYÅ •^GK ev` w`Gq •`LvGZ nq|
3. weKÌq kGZÆ FOB Destination DGÍÏL ^vKvi A^Æ weGKÌZv cwienb LiP cÉ`vb KiGe|
4. weKÌq kGZÆ FOB Shipping Point DGÍÏL ^vKvi A^Æ •KÌZv cwienb LiP cÉ`vb KiGe|

cÉk²2 2018 mvGji gvPÆ gvGm iwng ‣´£ eËv`vmÆ wbÁ²wjwLZ cYÅ •diZ MÉnY KGi:

2018
gvPÆ 6 ò‚wUcƒYÆ nIqvi KviGY Zcb •UÇWvmÆ ‣i KvQ •^GZ cÉwZ wU`b cÉwZwUi 150 UvKv `Gi 10 wUb weÕ•zU •diZ
cvIqv •Mj| Kvievwi evëv 10%| •KÌwWU •bvU bs-15|
” 20 bvR ‣´ŸvicÉvBR •^GK 4 KvUzÆb cYÅ •diZ cvIqv •Mj, •gvU gƒjÅ 8,000 UvKv| Kvievwi evëv 5%, •KÌwWU •bvU
bs 50|
” 28 kvIb eËv`vmÆ •^GK 12,000 UvKvi cYÅ •diZ cvIqv •Mj| •KÌwWU •bvU bs 60|
A K. gvPÆ 6 ZvwiGLi •jbG`b AejÁ¼Gb ‣KwU •KÌwWU •bvU cÉÕ§Z KGiv| 2
A L. iwng ‣´£ eËv`vmÆ-‣i weKÌq •diZ RvGe`v cÉÕ§Z KGiv| 4
A M. cÉGqvRbxq LwZqvb cÉÕ§Z KGiv| 4
2 bs cÉGk²i mgvavb A
K gvPÆ 6 ZvwiGLi •jbG`b AejÁ¼Gb ‣KwU •KÌwWU •bvU wbÁ²i…c:

iwng ‣´£ eËv`vmÆ
•KÌwWU •bvU bÁ¼i: 15 •KÌwWU •bvU ZvwiL: 6 gvPÆ 2018
cÉvcGKi bvg: Zcb •UÇWvmÆ
wVKvbv:
mƒò:
KÌwgK bs gvGji weeiY I •diGZi KviY UvKvi cwigvY
1. cÉwZ wUb 150 UvKv `Gi 10 wUb weÕ•zU ò‚wUcƒYÆ nIqvq •diZ cvIqv •MGQ ‣es AvcbvG`i
wnmveGK •diZ gvGji gƒjÅ «¼viv •KÌwWU Kiv nGqGQ| 1,500
ev`: Kvievwi evëv (150)
1,350
UvKv (K^vq): ‣K nvRvi wZbkZ cçvk UvKv gvò|
weKÌq eÅeÕ©vcK
we. `Ë.: fzj-ò‚wU msGkvabGhvMÅ|
L
 iwng ‣´£ eËv`vmÆ
weKÌq •diZ RvGe`v
•KÌwWU weKÌq •diZ wnmve •WweU
ZvwiL •KÌwWU wnmve LvZ mƒò
•bvU bs cÉvcÅ wnmve •KÌwWU
2018
gvPÆ-6 Zcb •UÇWvmÆ (K •^GK cÉvµ¦) 15  1,350
wnmvGei eBmgƒn 3

•KÌwWU weKÌq •diZ wnmve •WweU


ZvwiL •KÌwWU wnmve LvZ mƒò
•bvU bs cÉvcÅ wnmve •KÌwWU
’’ 20 bvR ‣´ŸvicÉvBR (MYbv-1) 50  7,600
’’ 28 kvIb eËv`vmÆ 60  12,000
•gvU 20,950
Dîi: weKÌq •diZ RvGe`vi •hvMdj 20,950 UvKv|
MYbv-1: bvR ‣´ŸvicÉvBR: {8,000 ­ (8,000 – 5%)} = 7,600 UvKv|
M
 iwng ‣´£ eËv`vmÆ
mvaviY LwZqvb
cÉvcÅ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2018
gvPÆ-31 weKÌq •diZ wnmve 20,950 20,950
weKÌq •diZ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2018
gvPÆ-31 cÉvcÅ wnmve 20,950 20,950
mnKvix LwZqvb
Zcb •UÇWvmÆ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2018
gvPÆ-6 weKÌq •diZ wnmve 1,350 1,350
bvR ‣´ŸvicÉvBR wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2018
gvPÆ-20 weKÌq •diZ wnmve 7,600 7,600
kvIb eËv`vmÆ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2018
gvPÆ-28 weKÌq •diZ wnmve 12,000 12,000

cÉk
² 3 wg. RGbi eÅemvGq •deË‚qvwi 2018 mvGj msNwUZ •jbG`bmgƒn wbÁ²i…c:
•deË‚. 1 wZwb bM` 1,00,000 UvKv ‣es 1,20,000 UvKvi FY wbGq eÅemvq ÷i‚ KGib|
” 2 wegv •mjvwg 2 gvGmi AwMÉg cÉ`vb 20,000 UvKv|
” 8 weKÌqgƒGjÅ cYÅ DGîvjb 2,000 UvKv|
” 15 Kwgkb cÉvwµ¦ 5,000 UvKv|
” 17 evëv géyi Kiv nGjv 500 UvKv|
” 20 mybvGgi AeGjvcb 3,000 UvKv|
” 28 PjwZ gvGmi wegvi mgq AwZKÌv¯¦ nGqGQ|
A K. •deË‚qvwi 15 ZvwiL AejÁ¼Gb ‣KwU •KÌwWU fvDPvi cÉÕ§Z KGiv| 2
A L. •deË‚qvwi 1 •^GK 15 ZvwiL chƯ¦ RvGe`v `vwLjv `vI| 4
A M. gvwjKbv Õ¼GZ½i cwigvY wbYÆq KGiv| 4
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

3 bs cÉGk²i mgvavb A
K •deË‚qvwi 15 ZvwiGLi •jbG`b AejÁ¼Gb •KÌwWU fvDPvi wbÁ²i…c:

wg. Rb
•KÌwWU fvDPvi bs  •KÌwWU fvDPvi ZvwiL: 15 •deË‚qvwi 2018
wnmveLvGZi bvg: Kwgkb MÉnYKvixi bvg: .............
wVKvbv: ........................
KÌwgK bs AvGqi weeiY UvKv
1. Kwgkb cÉvwµ¦ 5,000
5,000
UvKv (K^vq): cuvP nvRvi UvKv gvò|

KÅvwkqvGii Õ¼vÞi wnmveiÞGKi Õ¼vÞi eÅeÕ©vcGKi Õ¼vÞi MÉnYKvixi Õ¼vÞi


L
 wg. Rb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv •KÌwWU UvKv
2018
•deË‚.-1 bM`vb wnmve 2,20,000
FY wnmve 1,20,000
gƒjab wnmve 1,00,000
(bM` UvKv I FY wbGq eÅemvq ÷i‚ Kiv nGjv)
”2 AwMÉg wegv wnmve 20,000
bM`vb wnmve 20,000
(`yB gvGmi AwMÉg wegv •mjvwg cÉ`vb Kiv nGjv)
”8 DGîvjb wnmve 2,000
weKÌq wnmve 2,000
(weKÌqgƒGjÅ cYÅ DGîvjb wnmvefzÚ Kiv nGjv)
” 15 bM`vb wnmve 5,000
cÉvµ¦ Kwgkb wnmve 5,000
(Kwgkb cÉvwµ¦ wnmvefzÚ Kiv nGjv)
•gvU 2,47,000 2,47,000
Dîi: RvGe`vi •hvMdj 2,47,000 UvKv|
M gvwjKvbv Õ¼GZ½i cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
•deË‚.-1 bM` UvKv wbGq eÅemvq ÷i‚ (cÉviwÁ¿K gƒjab) 1,00,000
” 8 ev`: cYÅ DGîvjb (2,000)
98,000
”8 •hvM: weKÌq (Avq) 2,000
1,00,000
” 15 •hvM: Kwgkb cÉvwµ¦ (Avq) 5,000
1,05,000
” 17 ev`: cÉ`î evëv (LiP) (500)
1,04,500
” 23 ev`: mybvGgi AeGjvcb (LiP) (3,000)
1,01,500
” 28 ev`: wegv LiP (20,000  1/2) (LiP) (10,000)
gvwjKvbv Õ¼GZ½i cwigvY 91,500
Dîi: gvwjKvbv Õ¼GZ½i cwigvY 91,500 UvKv|
•bvU: weKÌq gƒGjÅ cYÅ DGîvjb Kivq, DGîvjb I weKÌq e†w«¬ cvq|
wnmvGei eBmgƒn 5

cÉk²4 •eZvMx •UÇWvmÆ AweiZ gRy` c«¬wZ eÅenvi KGi ‣es mKj Lwióvi ‣i wbKU 2/10, n-30 kGZÆ cYÅ weKÌq KGi|

2017 mvGji bGfÁ¼i gvGm ‣i weKÌq msKÌv¯¦ •jbG`b wbÁ²i…c:
bGf. 2 AbÅbÅv •UÇWvmÆ-‣i KvGQ weKÌq 9,000 UvKv (weKÌxZ cGYÅi eÅq 7,500 UvKv) Pvjvb bs 101|
’’ 13 AbÅbÅv •UÇWvmÆ ZvG`i cvIbv cwiGkva KGi w`j|
” 15 ÷Zcv •UÇWvmÆ-‣i KvGQ weKÌq 16,000 UvKv (weKÌxZ cGYÅi eÅq 12,000 UvKv) Pvjvb bs 102|
’’ 23 ÷Zcv •UÇWvmÆ-‣i KvQ •^GK kZÆvbyhvqx me A^Æ cvIqv •Mj|
” 28 ZvwKd •UÇWvmÆ-‣i KvGQ weKÌq 18,500 UvKv (weKÌxZ cGYÅi eÅq 13,000 UvKv) Pvjvb bs 105|
A K. •eZvMx •UÇWvmÆ-‣i weKÌq RvGe`v cÉÕ§Z KGiv| 2
A L. bGf.-2, 13 I 23 ZvwiGLi mvaviY RvGe`v `vwLjv `vI| 4
A M. cÉvcÅ wnmvGei mnKvix LwZqvbmgƒn cÉÕ§Z KGiv| 4
4 bs cÉGk²i mgvavb A
K •eZvMx •UÇWvmÆ
weKÌq RvGe`v
Pvjvb cÉvcÅ wnmve •WweU weKÌxZ cGYÅi eÅq •WweU
ZvwiL •WweU wnmve LvZ mƒò
bÁ¼i weKÌq wnmve •KÌwWU gRy` cYÅ •KÌwWU
2017
bGf.-2 AbÅvbÅ •UÇWvmÆ 101  9,000 7,500
” 13 ÷Zcv •UÇWvmÆ 102  16,000 12,000
” 28 ZvwKd •UÇWvmÆ 105  18,500 13,000
•gvU 43,500 32,500
Dîi: weKÌq RvGe`vi •hvMdj 43,500 UvKv|
•bvU: wbZÅ gRy` c«¬wZGZ cYÅ weKÌGqi mgq `yBUv RvGe`v `vwLjv •`Iqv nq| ‣KwU weKÌq wnmvefzÚ Kivi RbÅ, AbÅvwU
weKÌxZ cGYÅi eÅq wnmvefzÚ Kivi RbÅ| •eZvMx •UÇWvmÆ wbZÅ gRy` c«¬wZ AbymviY KGi| ‣ KviGY weKÌ q RvGe`vq AwZwiÚ
‣KwU KjvGg weKÌxZ cGYÅi eÅq •`LvGZ nGe|
L •eZvMx •UÇWvmÆ
mvaviY RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv •KÌwWU UvKv
2017
bGf.-2 (i) cÉvcÅ wnmve (AbbÅv •UÇWvmÆ) 9,000
weKÌq wnmve 9,000
(2/10, n/30 kGZÆ cYÅ weKÌq Kiv nGjv)
(ii) weKÌxZ cGYÅi eÅq wnmve 7,500
gRy` cYÅ wnmve 7,500
(weKÌxZ cGYÅi eÅq wnmvefzÚ Kiv nGjv)
’’ 1 bM`vb wnmve 9,000
cÉvcÅ wnmve (AbbÅv •UÇWvmÆ) 9,000
(AbbÅv •UÇWvGmÆi KvQ •^GK cvIqv •Mj)
’’ 23 bM`vb wnmve (16,000 – 98%) 15,680
cÉ`î evëv wnmve (16,000 – 2%) 320
cÉvcÅ wnmve (÷Zcv •UÇWvmÆ) 16,000
(÷Zcv •UÇWvGmÆi KvQ •^GK bM` cvIqv •Mj ‣es 2% nvGi evëv géyi
Kiv nGjv)
•gvU 41,500 41,500
Dîi: RvGe`vi •hvMdj 41,500 UvKv|
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 •eZvMx •UÇWvmÆ
AbbÅv •UÇWvmÆ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2017
bGf.-2 weKÌq wnmve 9,000 9,000
’’ 13 bM`vb wnmve 9,000 @
÷Zcv •UÇWvmÆ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2017
bGf.-15 weKÌq wnmve 16,000 16,000
’’ 23 bM`vb wnmve 15,680 320
’’ 23 cÉ`î evëv wnmve 320 @
ZvwKd •UÇWvmÆ wnmve wnmvGei •KvW bs@
•Ri
ZvwiL weeiY Rv:c†: •WweU UvKv •KÌwWU UvKv
•WweU •KÌwWU
2017
bGf.-28 weKÌq wnmve 18,500 18,500
Dîi: AbbÅv •UÇWvmÆ wnmvGei •Ri 0 UvKv, ÷Zcv •UÇWvmÆ wnmvGei •Ri 0 UvKv ‣es ZvwKd •UÇWvmÆ wnmvGei •Ri 18,500 UvKv|

cÉk²5 Rbve AvRgj 2019 mvGji gvPÆ gvGm XvKvi àwjÕ¦vGb ‘Avcb •LjvNi’ bvGg ‣KwU •Ljvi DcKiY weKÌqKvix

cÉwZÓ¤vb Pvjy KGib| DÚ gvGm wbGÁ²vÚ NUbvàGjv msNwUZ nq:
2019
gvPÆ 1 gƒjab eve` eÅemvq bM` 50,000 UvKv I 1,25,000 UvKvi •Ljvi DcKiY mvgMÉx wbGq eÅemvq AviÁ¿ KGib|
” 4 •`vKvGbi Nifvov cÉwZ gvGm 5,000 UvKv wnGmGe cuvP gvGmi •`vKvb fvov •`qv nGjv|
” 8 Bkvb •Õ·vUÆm-‣i wbKU nGZ avGi eÅvU, ej I UÇvDRvi KÌq 30,000 UvKv|
” 11 avbgw´£ KÑvGei wbKU cÉwZ •mU 2,000 UvKv wnGmGe 14 •mU RvwmÆ weKÌGqi digvGqk MÉnY Kiv nGjv|
” 18 wbÁ²gvGbi nIqvq Bkvb •Õ·vUÆmGK 2,000 UvKvi ej I UÇvDRvi •diZ •`qv nGjv|
” 22 avbgw´£ KÑvGei digvGqkK‡Z cYÅ mieivn Kiv nGjv|
” 25 divRMé •Õ·vwUÆs KÑvGei KvGQ 5,000 UvKvi •Ljvi mvgMÉx weKÌq Kiv nGjv|
” 31 gvPÆ gvGmi •`vKvb fvovi •gqv` DîxYÆ nGqGQ|
A K. gvPÆ-18 ZvwiGLi •jbG`bwUi RbÅ ‣KwU •WweU •bvU cÉÕ¦yZ KGiv| 2
A L. DchyÆÚ Z^Åvewj •^GK DchyÚ •jbG`bàGjv weKÌq RvGe`v cÉÕ§Z KGiv| 4
A M. DchyÆÚ 1, 4, 8, 18 I 31 ZvwiGLi •jbG`bàGjv RvGe`vq wjwce«¬ KGiv| 4
5 bs cÉGk²i mgvavb A
K gvPÆ-18 ZvwiGLi RbÅ •WweU •bvU ․Zwi:

Avcb •LjvNi
•WweU •bvU bs  àwjÕ¦vb, XvKv ZvwiL: 18 gvPÆ, 2019
cÉvcGKi bvg: Bkvb •Õ·vUÆm •WweU •bvU
wVKvbv: ........
mƒò: KÌq Pvjvb/8 gvPÆ, 2019
KÌwgK cwigvY
gvGji weeiY I •diGZi KviY
bs UvKv
1. wbÁ²gvGbi nIqvq ej I UÇvDRvi •diZ cvVvGbv nGjv| AbyMÉncƒeÆ K DwÍÏwLZ UvKvi cwigvY AvgvG`i
wnmve nGZ ev` w`Geb 2,000
2,000
UvKv (K^vq): `yB nvRvi UvKv gvò|
KÌq eÅeÕ©vcK
we:`Ë: fzj-ò‚wU msGkvabGhvMÅ|
wnmvGei eBmgƒn 7

L
 Avcb •LjvNi
weKÌq RvGe`v
Pvjvb cÉvcÅ wnmve •WweU
ZvwiL •WweU wnmve LvZ mƒò
bs weKÌq wnmve •KÌwWU
2019
gvPÆ-22 avbgw´£ KÑve (2,000  14)  28,000
” 25 divRMé •Õ·vwUs KÑve  5,000
33,000
Dîi: weKÌq RvGe`vi •hvMdj 33,000 UvKv|
M
 Avcb •LjvNi
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2019
gvPÆ-1 bM`vb wnmve 50,000
KÌq wnmve 1,25,000
gƒjab wnmve 1,75,000
(bM` UvKv I •Ljvi mvgMÉx (cYÅ) wbGq eÅemvq ÷i‚ KiGjb)
”4 AwMÉg fvov wnmve 25,000
bM`vb wnmve 25,000
(•`vKvb fvov cuvP gvGmi AwMÉg cÉ`vb Kiv nGjv)
”8 KÌq wnmve 30,000
cÉG`q wnmve (Bkvb •Õ·vUÆm) 30,000
(eÅvU, ej I UÇvDRvi avGi KÌq Kiv nGjv)
” 18 cÉG`q wnmve (Bkvb •Õ·vUÆm) 2,000
KÌq •diZ wnmve 2,000
(KÌqK‡Z cYÅ wbÁ²gvGbi KviGY •diZ •`qv nGjv)
” 31 fvov LiP wnmve 5,000
AwMÉg fvov wnmve 5,000
(1 gvGmi AwMÉg fvovi •gqv` DîxYÆ nGjv)
•gvU 2,37,000 2,37,000
Dîi: RvGe`vi •hvMdj 2,37,000 UvKv|
•bvU: ‘Avcb •jLvNi’ •Ljvi mvgMÉx weKÌqKvix cÉwZÓ¤vb| ‣ KviGY •Ljvi mvgMÉx wbGq eÅemvq ÷i‚ Kivq KÌq wnmvGe wjwce«¬
Kiv nGqGQ|

cÉk²6 2018 mvGji RyjvB gvGm ivnvZ ‣´£ eËv`vmÆ wbÁ²wjwLZ cYÅ evwKGZ KÌq KGiGQb:

RyjvB 1 Puv`cyGii Puv` •UÇWvGmÆi wbKU nGZ KÌq; 300 •KwR Pv, cÉwZ •KwR 100 UvKv `Gi| cwienb LiP 400 UvKv|
Kvievwi evëv 10%, Pvjvb bs 105|
” 10 cvebvi gywnZ •UÇWvGmÆi wbKU nGZ KÌq; 300 cvD´£ àuov`ya, cÉwZ cvD´£ 100 UvKv `Gi, cÅvwKs LiP 200 UvKv,
Kvievwi evëv 10%, Pvjvb bs 107|
” 22 PëMÉvGgi gwb •UÇWvGmÆi wbKU nGZ KÌq; 200 •KwR wPwb, cÉwZ •KwR 50 UvKv `Gi, cÅvwKs LiP 200 UvKv,
Kvievwi evëv 10%|
A K. KÌq msKÌv¯¦ AvbylwãK LiGPi cwigvY wbYÆq KGiv| 2
A L. DcGivÚ •jbG`bàGjvi ivnvZ ‣´£ eËv`vGmÆi KÌq RvGe`vq wjwce«¬ KGiv| 4
A M. cÉGqvRbxq mnKvix LwZqvb ․Zwi KGiv| 4
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

6 bs cÉGk²i mgvavb A
K KÌq msKÌv¯¦ AvbylwãK LiGPi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
RyjvB-1 cwienb LiP 400
” 10 cÅvwKs LiP 200
” 22 cÅvwKs LiP 200
KÌq msKÌv¯¦ AvbylwãK LiGPi cwigvY 800
Dîi: KÌq msKÌv¯¦ AvbylwãK LiGPi cwigvY 800 UvKv|
L ivnvZ ‣´£ eËv`vmÆ
KÌq RvGe`v
ZvwiL •KÌwWU wnmve LvZ kZÆ Pvjvb bÁ¼i mƒò KÌq wnmve •WweU
cÉG`q wnmve •KÌwWU
2018
RyjvB-1 Puv` •UÇWvmÆ (MYbv-1) 105 27,400
’’ 10 gywnZ •UÇWvmÆ (MYbv-2) 107 27,200
’’ 22 gwb •UÇWvmÆ (MYbv-3) 109 9,200
63,800
Dîi: KÌq RvGe`vi •hvMdj 63,800 UvKv|
MYbv-1: Puv` •UÇWvmÆ = [(300 – 100) - (300 – 100 – 10%) + 400] = 27,400 UvKv|
MYbv-2: gywnZ •UÇWvmÆ = [(300 – 100) - (300 – 100 – 10%) + 200] = 27,200 UvKv|
MYbv-3: gwb •UÇWvmÆ = [(200  50)  (200  50  10%) + 200] = 9,200 UvKv|
M
 ivnvZ ‣´£ eËv`vmÆ
mnKvix LwZqvb
Puv` •UÇWvmÆ wnmvGei •KvW bs@
•KÌwWU •Ri
ZvwiL weeiY Rv:c†: •WweU UvKv
UvKv •WweU •KÌwWU
2018
RyjvB-1 KÌq wnmve [L •^GK] 27,400 27,400
gywnZ •UÇWvmÆ wnmvGei •KvW bs@
•KÌwWU •Ri
ZvwiL weeiY Rv:c†: •WweU UvKv
UvKv •WweU •KÌwWU
2018
RyjvB-10 KÌq wnmve [L •^GK] 27,200 27,200
gwb •UÇWvmÆ wnmvGei •KvW bs@
•KÌwWU •Ri
ZvwiL weeiY Rv:c†: •WweU UvKv
UvKv •WweU •KÌwWU
2018
RyjvB-22 KÌq wnmve 9,200 9,200

cÉk²7 jvexev •KvÁ·vwbi 2017 mvGji Rvbyqvwi gvGmi wKQy Z^Å wbGÁ² •`Iqv nGjv:

2017
Rvby. 5 jxgvi wbKU nGZ cYÅ KÌq 20,000 UvKv|
” 6 5 ZvwiGLi KÌqK‡Z cGYÅi cwienb LiP 1,000 UvKv cwiGkva Kiv nGjv|
” 7 mxgvi wbKU nGZ avGi KjKôv KÌq 40,000 UvKv|
” 8 cYÅ bÓ¡ nIqvq jxgvi wbKU 4,000 UvKvi cYÅ •diZ •`qv nGjv|
” 15 jxgvGK Zvi cvIbv 5% evëv mvGcGÞ cwiGkva Kiv nGjv|
” 20 mxgvGK 25,000 UvKv cwiGkva Kiv nGjv|
wnmvGei eBmgƒn 9

A K. jxgvGK cwiGkvaK‡Z AG^Æi cwigvY wbYÆq KGiv| 2


A L. DcwiDÚ •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
A M. mnKvix LwZqvb wnGmGe jxgv wnmve ‣es mxgv wnmve cÉÕ§Z KGiv| 4
7 bs cÉGk²i mgvavb A
K jxgvGK cwiGkvaK‡Z AG^Æi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2017
Rvby.-5 jxgvi wbKU nGZ cYÅ KÌq 20,000
” 8 ev`: jxgvGK cYÅ •diZ cÉ`vb (4,000)
16,000
’’ 15ev`: jxgvi wbKU nGZ evëv cÉvwµ¦ (16,000  5%) (800)
jxgvGK cwiGkvaK‡Z UvKvi cwigvY 15,200
Dîi: jxgvGK cwiGkvwaK‡Z AG^Æi cwigvY 15,200 UvKv|
L jvexev •KvÁ·vwb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: •WweU UvKv •KÌwWU
c†: UvKv
2017
Rvby.-5 KÌq wnmve 20,000
cÉG`q wnmve (jxgv) 20,000
(jxgvi wbKU nGZ avGi cYÅ KÌq Kiv nGjv)
’’ 6 KÌq cwienb wnmve 1,000
bM`vb wnmve 1,000
(bMG` cwienb LiP cÉ`vb Kiv nGjv)
’’ 7 KjKôv wnmve 40,000
mieivnKvix wnmve (mxgv) 40,000
(avGi KjKôv KÌq Kiv nGjv)
’’ 8 cÉG`q wnmve (jxgv) 4,000
KÌq •diZ wnmve 4,000
(KÌqK‡Z cYÅ •diZ •`Iqv nGjv)
’’ 15 cÉG`q wnmve (jxgv) 16,000
cÉ`î evëv wnmve (K •^GK cÉvµ¦) 800
bM`vb wnmve 15,200
(jxgvi cvIbv cwiGkva Kiv nGjv ‣es evëv cvIqv •Mj)
’’ 20 mieivnKvix wnmve (mxgv) 25,000
bM`vb wnmve 25,000
(mxgvi cvIbv cwiGkva Kiv nGjv)
•gvU 1,06,000 1,06,000
Dîi: RvGe`vi •hvMdj 1,06,000 UvKv|
M
 jvexev •KvÁ·vwb
mnKvix LwZqvb
cÉG`q wnmve (jxgv) wnmvGei •KvW bs@
•WweU •KÌwWU D«¼î
†
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2017
Rvby.-5 KÌq wnmve 20,000 20,000
”8 KÌq •diZ wnmve 4,000 16,000
” 15 bM`vb wnmve 15,200 800
” 15 cÉvµ¦ evëv wnmve 800 -
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

mieivnKvix wnmve (mxgv) wnmvGei •KvW bs@


•WweU •KÌwWU D«¼î
†
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2017
Rvby.-7 KjKôv wnmve 40,000 40,000
” 20 bM`vb wnmve 25,000 15,000

cÉk
 ² 8 XvKvi BmjvgcyGii ‘Abycgv eÕ¨ weZvb’ ‣KwU cÉwm«¬ kvwo I KvcGoi •`vKvb, hvi Õ¼Z½vwaKvix Rbve Õ¼cb| 2017
mvGji •g gvGm Zvi •`vKvGb wbÁ²wjwLZ weKÌxZ kvwo I KvcoàGjv •diZ ‣GmGQ:
2017
•g 3 cvGej •Õ¡vi, ewikvj wbÁ²gvGbi KviGY cÉwZ wgUvi 50 UvKv gƒGjÅi 200 wgUvi Kvco •diZ cvIqv •MGQ| Kvievwi
evëv 5%| •KÌwWU •bvU bs-75|
” 7 •bqvgyj eÕ¨vjq, KzwgÍÏv: bgybv gvwdK bv nIqvq cÉwZwU 700 UvKv gƒGjÅi 1 WRb kvwo •diZ cvIqv •MGQ| Kvievwi
evëv 8%| •KÌwWU •bvU bs-76|
” 12 Abyivav kvwo nvDR, •MvcvjMé nGZ cÉwZwU 1,800 UvKv gƒGjÅi 2wU wmÍ• kvwo ‣es 2,000 UvKv gƒGjÅi 1wU
Rvg`vwb kvwo •diZ ‣GmGQ| Kvievwi evëv 6%| •KÌwWU •bvU bs-77|
” 25 Aci…cv dÅvkb, cvebv nGZ cÉwZwU 1,000 UvKv gƒGjÅi 2wU w^Ë-wcm ‣es 500 UvKv gƒGjÅi ‣KwU weQvbvi Pv`i
•diZ ‣GmGQ| KviY ‣àGjvGZ ò‚wU wQj| Kvievwi evëv 10%| •KÌwWU •bvU bs-78|
A K. Kvievwi evëvi cwigvY KZ? 2
A L. DchyÆÚ •jbG`bàGjv «¼viv ‣KwU weKÌq •diZ RvGe`v cÉÕ¦yZ KGiv| 4
A M. weKÌq •diZ RvGe`v nGZ mnKvix LwZqvb cÉÕ¦yZ KGiv| 4
8 bs cÉGk²i mgvavb A
K Kvievwi evëvi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2017
•g-3 weKÌq •diZ evëv [(50  200)  5%] 500
” 7 weKÌq •diZ evëv [(700  12)  8%] 672
” 12 weKÌq •diZ evëv [(1,800  2 + 2,000)  6%] 336
” 25 weKÌq •diZ evëv [(1,000  2 + 500)  10%] 250
•gvU Kvievwi evëv 1,758
Dîi: Kvievwi evëvi cwigvY 1,758 UvKv|
L Abycgv eÕ¨ weZvb
weKÌq •diZ RvGe`v
•KÌwWU •bvU weKÌq •diZ wnmve •WweU
ZvwiL •KÌwWU wnmveLvZ mƒò
bs cÉvcÅ wnmve •KÌwWU
2017
•g-3 cvGej •Õ¡vi 75  9,500
” 7 •bqvgyj eÕ¨vjq 76  7,728
” 12 Abyivav kvwo nvDR 77  5,264
” 25 Aci…cv dÅvkbm 78  2,250
•gvU 24,742
Dîi: weKÌq •diZ RvGe`vi •hvMdj 24,742 UvKv|
M
 Abycgv eÕ¨ weZvb
mnKvix LwZqvb
cvGej •Õ¡vi wnmvGei •KvW bs 
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2017
•g-3 weKÌq •diZ wnmve 9,500 9,500
wnmvGei eBmgƒn 11

•bqvgyj eÕ¨vjq wnmvGei •KvW bs 


•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2017
•g-7 weKÌq •diZ wnmve 7,728 7,728
Abyivav kvwo nvDR wnmvGei •KvW bs 
•WweU •KÌwWU D«¼î
†
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2017
•g-12 weKÌq •diZ wnmve 5,264 5,264
Aci…cv dÅvkbm wnmvGei •KvW bs 
•WweU •KÌwWU D«¼î
†
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2017
•g-25 weKÌq •diZ wnmve 2,250 2,250

cÉk²9 2017 mvGji RyjvB gvGm elÆv •UÇWvmÆ •^GK wbÁ²wjwLZ Z^Åvewj M†nxZ nGqGQ:

RyjvB 1 bM` Znwej 55,000 UvKv ‣es eÅvsK RgvwZwiÚ 15,000 UvKv|
” 4 eÅvsK •^GK DGîvjb 7,000 UvKv|
” 10 nvwee •UÇWvGmÆi wbKU nGZ 10,000 UvKvi cYÅ 10% evëvq KÌq Kiv nGjv|
” 13 eÅvsK KZƆK cÉvcÅ wej Av`vq 15,000 UvKv ‣es cÉG`q wej cwiGkva 10,000 UvKv|
” 14 ivGkG`i wbKU 20,000 UvKvi gvj weKÌq KGi 5,000 UvKvi •PK cvIqv •Mj|
” 16 Kvievi •^GK bM` DGîvjb 4,000 UvKv I cYÅ DGîvjb 1,000 UvKv|
” 18 nvwee •UÇWvGmÆi cvIbvi cƒYÆ wbÓ·wîGZ 8,800 UvKv cÉ`vb Kiv nGjv|
” 30 ivGkG`i wbKU nGZ cvIbv A^Æ 5% evëvq Av`vq nGjv|
” 31 AvmevecGòi AePq avhÆ 200 UvKv|
” 31 bM` D«¼G† îi 10,000 UvKv •iGL AewkÓ¡ UvKv DGîvjb Kiv nGjv|
A K. elÆv •UÇWvGmÆi bM` evëvi cwigvY wbYÆq KGiv| 2
A L. •h •jbG`bàGjv bM`vb eBGZ A¯¦fzÆÚ nGe bv •màGjvi RvGe`v `vwLjv •`LvI| 4
A M. DchyÆÚ •jbG`bàGjvi wfwîGZ ‣KwU hG^vchyÚ Ni wewkÓ¡ bM`ve eB cÉÕ§Z KGiv| 4
9 bs cÉGk²i mgvavb A
K elÆv •UÇWvGmÆi bM` evëvi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2017
RyjvB-18 nvwee •UÇWvGmÆi KvQ •^GK evëv cÉvwµ¦ (9,000  8,800) 200
” 30 ivGk`GK cÉ`î evëv (15,000  5%) 750
bM` evëvi cwigvY 950
Dîi: elÆv •UÇWvGmÆi bM` evëvi cwigvY 950 UvKv|
L bM`vb eBGq A¯¦fzÆÚ nGe bv ‣gb •jbG`Gbi:
elÆv •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv •KÌwWU UvKv
2017
RyjvB- KÌq wnmve [(10,000 - (10,000 – 10%)] 9,000
10 cÉG`q wnmve (nvwee •UÇWvmÆ) 9,000
(10% evëvq cYÅ KÌq Kiv nGjv)
” 14 cÉvcÅ wnmve (ivGk` •UÇWvmÆ) 15,000
weKÌq wnmve 15,000
(avGi weKÌq Kiv nGjv)
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv •KÌwWU UvKv


” 16 DGîvjb 1,000
KÌq wnmve 1,000
(gvwjK KZ‡ÆK cYÅ DGîvjb wnmvefzÚ Kiv nGjv)
” 31 AePq LiP wnmve 200
cyéxf„Z AePq (Avmevecò) wnmve 200
(AvmevecGòi AePq avhÆ Kiv nGjv)
•gvU 25,200 25,200
Dîi: RvGe`vi •hvMdj 25,200 UvKv|
M elÆv •UÇWvmÆ
•WweU wZbNiv bM`vb eB •KÌwWU
i: L: cÉ`î bM` eÅvsK fv: L: cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`î
bs c†: evëv UvKv UvKv bs c†: evëv UvKv UvKv
2017 2017
RyjvB-1 eÅvGj´Ö we/wW 55,000 RyjvB-1 eÅvGj´Ö we/wW 15,000
” 4 eÅvsK wnmve wm 7,000 ” 4 bM`vb wnmve wm 7,000
” 13 cÉvcÅ wej wnmve 15,000 ” 13 cÉG`q wej wnmve 10,000
” 14 weKÌq wnmve 5,000 ” 16 DGîvjb wnmve 4,000
” 30 cÉvcÅ (ivGk`) wnmve 750 14,250 ” 18 cÉG`q (nvwee ˆUÇWvmÆ) wnmve 200 8,800
” 31 eÅvGj´Ö wm/wW 12,000 ” 31 DGîvjb wnmve (ˆbvU) 53,450
” 31 eÅvGj´Ö wm/wW 10,000
750 76,250 32,000 200 76,250 32,000
AvMÕ¡-1 eÅvGj´Ö we/wW 10,000 AvMÕ¡-1 eÅvGj´Ö we/wW 12,000
Dîi: nvGZ bM` 10,000 UvKv ‣es eÅvsK RgvwZwiÚ 12,000 UvKv cÉ`î evëv 750 UvKv cÉvµ¦ evëv 200 UvKv|
•bvU: RyjvB 31 ZvwiGLi •jbG`bwUi bM` D«¼†Gîi 10,000 UvKv •iGL AewkÓ¡ UvKv DGîvjbGK gvwjGKi eÅwÚMZ cÉGqvRGb
eÅemvq •^GK DGîvjb aiv nGjv| KviY eÅemvq •^GK DGîvjb ejGZ gvwjGKi eÅwÚMZ DGîvjb eySvq AbÅw`GK eÅvsK •^GK
DGîvjb ejGZ eÅemvGqi DGîvjb (K´ŸÈv ‣w´ŸÈ) eySvq|

cÉk²10 Rbve gwkDi 2017 mvGji Rvbyqvwi gvGm eÅemvGqi •jbG`b msKÌv¯¦ wbGÁ²vÚ Z^Å mieivn KGib:

Rvby. 1 nvGZ bM` 20,000 UvKv ‣es eÅvsK Rgv 25,000 UvKv|
” 7 cYÅ KÌq bMG` 5,000 UvKv ‣es •PGK 3,000 UvKv|
” 13 eÅwÚMZ cÉGqvRGb eÅvsK nGZ DGîvjb 4,000 UvKv|
” 21 8,000 UvKvi cƒYÆ wbÓ·wîGZ Rbve gwRG`i wbKU nGZ 7,800 UvKvi •PK cÉvwµ¦|
” 26 webvgƒGjÅ cYÅ weZiY 1,000 UvKv|
” 28 21 ZvwiGLi •PKwU cÉZÅvLÅvZ nGjv|
” 30 AvmevecGòi AePq avhÆ Kiv nGjv 500 UvKv|
A K. Rbve gwkDGii AbM` •jbG`Gbi cwigvY wbYÆq KGiv| 2
A L. Rvbyqvwi 7, 13, 21 I 28 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
A M. DóxcGKi AvGjvGK Rbve gwkDi ‣i wZbNiv bM`vb eB cÉÕ§Z KGiv| 4
10 bs cÉGk²i mgvavb A
K Rbve gwkDGii AbM` •jbG`Gbi cwigvY wbÁ²i…c:

ZvwiL weeiY UvKv UvKv
2017
Rvby.-21 Rbve gwRGUi KvQ •^GK evëv cÉvwµ¦ (8,000  7,800) 200
’’ 26 webvgƒGjÅ cYÅ weZiY 1,000
” 30 AvmevecGòi AePq 500
•gvU AbM` •jbG`Gbi cwigvY 1,700
Dîi: AbM` •jbG`b 1,700 UvKv|
wnmvGei eBmgƒn 13

L
 Rbve gwkDi
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2017
Rvby- 7 KÌq wnmve 8,000
bM`vb wnmve 5,000
eÅvsK wnmve 3,000
(bMG` I •PGK cYÅ KÌq Kiv nGjv)
” 13 DGîvjb wnmve 4,000
eÅvsK wnmve 4,000
(eÅvwÚMZ cÉGqvRGb DGîvjb Kiv nGjv)
” 21 eÅvsK wnmve 7,800
cÉ`î evëv wnmve (8,000 - 7,800) 200
cÉvcÅ wnmve (gwR`) 8,000
(cÉvcÅ wnmvGei UvKv •PGK cvIqv •Mj)
” 28 cÉvcÅ wnmve (gwR`) 8,000
eÅvsK wnmve 8,000
(•PK cÉZÅvLÅvZ nGjv|)
•gvU 28,000 28,000
Dîi: RvGe`vi •hvMdj 28,000 UvKv|
M Rbve gwkDi
•WweU wZbNiv bM`vb eB •KÌwWU
i: L: cÉ`î bM` eÅvsK fv: L: cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†: evëv UvKv UvKv bs c†: evëv UvKv UvKv
2017 2017
Rvby- 1 eÅvGj´Ö we/wW 20,000 25,000 Rvby. 7 KÌq wnmve 5,000 3,000
” 21 cÉvcÅ wnmve (gwR`) 200 7,800 ” 13 DGîvjb wnmve 4,000
” 28 cÉvcÅ wnmve (gwR`) 7,800
” 31 eÅvGj´Ö wm/wW 15,000 18,000
200 20,000 32,800 20,000 32,800
ˆdeË‚.1 eÅvGj´Ö we/wW 15,000 18,000
Dîi: bM` D«¼î † 15,000 UvKv, eÅvsK D«¼†î 18,000 UvKv, cÉ`î evëv 200 UvKv|
•bvU: 26 I 30 ZvwiGLi •jbG`b AbM` weavq DchyÆÚ bM`vb eBGq A¯¦fÆyÚ nGjv bv|

cÉk²11 2017 mvGji Ryb gvGm Kwig eËv`vmÆ-‣i eÅemvGq msNwUZ •jbG`bàGjv wbÁ²i…c:

2017
Ryb 1 bM` 2,00,000 UvKv wbGq eÅemvq wewbGqvM Kiv nGjv|
” 2 10% evëvq bMG` cYÅ KÌq 20,000 UvKv|
” 3 Rbve Avwji wbKU nGZ cYÅ KÌq 70,000 UvKv| kZÆ: 2/10, wbU/30|
” 12 Rbve AvwjGK Zvi cvIbv cwiGkva Kiv nGjv|
” 15 Rbve dvi‚GKi wbKU nGZ cYÅ KÌq 40,000 UvKv| kZÆ: 3/10, wbU/30|
” 20 5% evëvq bMG` cYÅ KÌq 30,000 UvKv|
” 26 Rbve dvi‚KGK Zvi cvIbv cwiGkva Kiv nGjv|
” 30 Rbve AvbvGmi wbKU nGZ cYÅ KÌq 80,000 UvKv| kZÆ: 2/10, wbU/45|
A K. eÅemvwqK evëvi cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ ZG^Åi AvGjvGK ‣KwU KÌq RvGe`v ․Zwi KGiv| 4
A M. DchyÆÚ ZG^Åi AvGjvGK ‣KwU bM` cÉ`vb RvGe`v ․Zwi KGiv| 4
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

11 bs cÉGk²i mgvavb A
K eÅemvwqK evëvi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2017
Ryb-2 KÌq evëv (20,000  10%) 2,000
” 20 KÌq evëv (30,000  5%) 1,500
eÅemvwqK evëvi cwigvY 3,500
Dîi: eÅemvwqK evëvi cwigvY 3,500 UvKv|
L Kwig eËv`vmÆ
KÌq RvGe`v
Pvjvb KÌq wnmve •WweU
ZvwiL •KÌwWU wnmveLvZ kZÆ mƒò
bs cÉG`q wnmve •KÌwWU
2017
Ryb-3 Rbve Avwj 2/10, wbU 30 70,000
” 15 Rbve dvi‚K 3/10, wbU 30 40,000
” 30 Rbve Avbvm 2/10, wbU 45 80,000
•gvU 1,90,000
Dîi: KÌq RvGe`vi •hvMdj 1,90,000 UvKv|
M
 Kwig eËv`vmÆ
bM` cÉ`vb RvGe`v
ZvwiL ˆPK ˆWweU wnmveLvZ mƒò KÌq wnmve cÉG`q wnmve AbÅvbÅ wnmve bM`vb wnmve cÉvµ¦ evëv
bs ˆWweU ˆWweU ˆWweU ˆKÌwWU ˆKÌwWU
2017
Ryb-2 KÌq 18,000 18,000
” 12 Rbve Avwj 70,000 68,600 1,400
” 20 KÌq 28,500 28,500
” 26 Rbve dvi‚K 40,000 40,000
46,500 1,10,000 1,55,100 1,400
Dîi: bM` cÉ`vb RvGe`vi •hvMdj 1,56,600 UvKv|

cÉk²12 Rbve gvKmy` 2017 ‣wcÉj gvGm eÅemvq ÷i‚ KGib| wZwb Zvi eÅemvGqi bM` •jbG`bàGjv `y’Zidv `vwLjv c«¬wZ

Abyhvqx msiÞY KGib| DÚ gvGm Zvi eÅemvGqi •jbG`bàGjv wQj wbÁ²i…c:
‣wcÉj 1 bM` Znwej 30,000 UvKv ‣es eÅvsK Rgvi D«¼†î 20,000 UvKv|
’’ 4 5% evëvq bMG` cYÅ KÌq 4,000 UvKv 5% evëvq bMG` cYÅ weKÌq 8,000 UvKv| |
’’ 10 mvG`GKi wbKU •^GK 5,000 UvKvi ‣KwU •PK cvIqv •Mj|
’’ 15 gybgyb AÅv´£ •Kvs-‣i wbKU •^GK 8,000 UvKvi cvIbv cƒYÆ wbÓ·wîGZ 7,750 UvKvi ‣KwU •PK •cGq mGã
mGã eÅvsGK Rgv •`Iqv nGjv|
’’ 17 gvwjK KZ‡ÆK cYÅ DGîvjb 3,000 UvKv|
’’ 18 AvdRvGji wbKU •^GK ‣KwU wdÌR KÌq 25,000 UvKv|
’’ 20 LvGjK AÅv´£ •Kvs •K ZvG`i 5,000 UvKv cvIbvi cƒYÆ wbÓ·wîGZ 4,900 UvKv bMG` cwiGkva Kiv nGjv|
’’ 22 bRi‚Gji wbKU 30,000 UvKvi cYÅ weKÌq|
’’ 25 gybgyb AÅv´£ •Kvs-‣i •PKwU cÉZÅvLÅvZ nGq •diZ AvGm|
’’ 27 AvmevecGòi AePq avhÆ Kiv nGjv 500 UvKv|
’’ 30 eÅvsGK 6,000 UvKv Rgv •`qv nGjv ‣es eÅvsK •^GK DGîvjb 5,000 UvKv|
A K. •gvU Kvievwi evëvi cwigvY wbYÆq KGiv| 2
L. AbM` •jbG`b wPwn×Z KGi RvGe`vq wjwce«¬ KGiv| 4
M. DchÆyÚ ZG^Åi AvGjvGK Rbve gvKmyG`i DchÆyÚ NiwewkÓ¡ ‣KwU bM`vb eB ․Zwi KGiv| 4
wnmvGei eBmgƒn 15

12 bs cÉGk²i mgvavb A
K •gvU Kvievwi evëvi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv

2017
‣wcÉj-4 KÌq evëv (4,000 – 5%) 200
’’ 4 weKÌq evëv (8,000 – 5%) 400
•gvU Kvievwi evëv 600
Dîi: •gvU Kvievwi evëvi cwigvY 600 UvKv|
L Rbve gvKmy`
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. •WweU UvKv ˆKÌwWU UvKv
2017
‣wcÉj-15 cÉ`î evëv wnmve (8,000 - 7,750) 250
cÉvcÅ wnmve (gybgyb AÅv´£ •Kvs) 250
(cÉ`î evëv wnmvefzÚ Kiv nGjv)
’’ 17 DGîvjb wnmve 3,000
KÌq wnmve 3,000
(gvwjK KZ‡ÆK cYÅ DGîvjb wnmvefzÚ Kiv nGjv)
’’ 20 cÉG`q wnmve (LvGjK AÅv´£ •Kvs) (5,000 ­ 4,900) 100
cÉvµ¦ evëv wnmve 100
(cÉvµ¦ evëv wnmvefzÚ Kiv nGjv)
’’ 27 AePq LiP wnmve 500
cyéxf„Z AePq wnmve 500
(AvmevecGòi AePq avhÆ Kiv nGjv)
•gvU 3,850 3,850
Dîi: RvGe`vi •hvMdj 3,850 UvKv|
M Rbve gvKmy`
•WweU wZbNiv bM`vb eB •KÌwWU
i. L. cÉ`î bM` eÅvsK fv. L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2017 2017
‰wcÉj-1 eÅvGj´Ö we/wW 30,000 20,000 ‰wcÉj-4 KÌq wnmve 3,800
’’ 4 weKÌq wnmve 7,600 ’’ 20 cÉG`q wnmve (LvGjK AÅv´£ ˆKvs) 100 4,900
’’ 10 cÉvcÅ wnmve (mvG`K) 5,000 ’’ 25 cÉvcÅ wnmve (gybgyb AÅv´£ ˆKvs) 7,750
’’ 15 cÉvcÅ wnmve (gybgyb AÅv´£ ˆKvs) 250 7,750 ’’ 30 eÅvsK wnmve wm 6,000
’’ 30 bM`vb wnmve wm 6,000 ’’ 30 bM`vb wnmve wm 5,000
’’ 30 eÅvsK wnmve wm 5,000 ’’ 30 eÅvGj´Ö wm/wW 27,900 26,000
250 42,600 38,750 100 42,600 38,750
ˆg-1 eÅvGj´Ö we/wW 27,900 26,000
Dîi: bM` Znwej 27,900 UvKv, eÅvsK Rgv 26,000 UvKv, cÉvµ¦ evëv 100 UvKv ‣es cÉ`î evëv 250 UvKv|

cÉk²13 Rbve gvndzR bM` 40,000 UvKv ‣es 20,000 UvKv FY wbGq Kvievi AviÁ¿ KGib| 2018 mvGji bGfÁ¼i 1

ZvwiGL| DÚ gvGm Zvi eÅemvGq wbGÁ²vÚ •jbG`b msNwUZ nq|
2018
bGfÁ¼i: 2 Avmevecò KÌq bMG` 10,000 UvKv|
” 5 evwKGZ mvµÏvBR KÌq 5,000 UvKv|
” 10 •mev cÉ`vb 15,000 UvKv, hvi 6,000 UvKv bMG`|
16  ‣Kv`k-«¼v`k •kÉwY

” 15 weævcb cÉ`vb 4,000 UvKv|


” 20 5 ZvwiGL avGi KÌqK‡Z mvµÏvBGRi A^Æ cwiGkva|
” 25 FY cwiGkva Kiv nGjv 3,000 UvKv|
” 30 mvµÏvBR eÅen†Z nGqGQ 2,000 UvKv|
A K. cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq Ki| 2
L. 1, 2, 5 I 10 ZvwiGLi •jbG`bàGjv wnmve mgxKiGY KxfvGe cÉfve weÕ¦vi KGi Zv •`LvI ‣es cÉgvY Ki A = L + OE| 4
M. AewkÓ¡ •jbG`Gbi RvGe`v `vwLjv `vI| (eÅvLÅvmn) 4
13 bs cÉGk²i mgvavb A
K cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq:

weeiY UvKv UvKv
bM` 40,000
cÉviwÁ¿K gƒjab 40,000
Dîi : cÉviwÁ¿K gƒjab 40,000 UvKv|
L Rbve gvndzR
weeiYx QK (wnmve mgxKiGY •jbG`Gbi cÉfve weGkÏlY)
2018 mvGji bGfÁ¼i gvGmi RbÅ
ZvwiL mÁ·` (A) = `vq (L) gvwjKvbv Õ¼Z½ (OE)
+
bM` +Avmevecò +mvµÏvBR +cÉvcÅ wnmve = FY wnmve +cÉG`q wnmve gƒjab +Avq
2018
bGf.-1 60,000 = 20,000 + 40,000
60,000 = 20,000 40,000
+
”2 (10,000) 10,000
50,000 10,000 = 20,000 40,000
+
”5 5,000 = 5,000
50,000 10,000 5,000 = 20,000 5,000 40,000
+
” 10 6,000 9,000 = 15,000
56,000 10,000 5,000 9,000 = 20,000 5,000 40,000 15,000
80,000 = 80,000
 A = L + OE (cÉgvwYZ)|
M
 Rbve gvndzR
RvGe`v `vwLjv
ZvwiL wnmvGei wkGivbvg I eÅvLÅv L†.c†. •WweU (UvKv) ˆKÌwWU (UvKv)
2018
bGf.-15 weævcb wnmve 4,000
bM`vb wnmve 4,000
(bMG` weævcb LiP cÉ`vb Kiv nGjv)
” 20 cÉG`q wnmve 5,000
bM`vb wnmve 5,000
(5 ZvwiGLi mvµÏvBR cÉG`q A^Æ cÉ`vb Kiv nGjv)
” 25 FY wnmve 3,000
bM`vb wnmve 3,000
(FY cwiGkva Kiv nGjv)
” 30 mvµÏvBR LiP wnmve 2,000
mvµÏvBR wnmve 2,000
(mvµÏvBR eÅen†Z nGqGQ)
•gvU 14,000 14,000
Dîi : RvGe`vi •hvMdj 14,000 UvKv|
wnmvGei eBmgƒn 17

cÉk²14 wg. wgjb 1 RyjvB 2019 ZvwiGL bM` 75,000 UvKv ‣es cYÅ`ËeÅ 35,000 UvKv wbGq eÅemvq AviÁ¿ KGib| DÚ

gvGm Zvi AbÅvbÅ •jbG`b wQj wbÁ²i…c:
2019
RyjvB 5 wicGbi wbKU cYÅ weKÌq 30,000 UvKv, hvi gGaÅ 60% bMG`|
” 15 Pvi gvGmi fvov cÉ`vb 12,000 UvKv|
” 20 avGi weKÌGqi 20% Abv`vqx cvIbv aiGZ nGe|
” 25 cÉvcÅ wnmve nGZ 5% evëvq cvIbv Av`vq nGjv|
” 30 ․e`yÅwZK wej cvIqv •MGQ 500 UvKv|
A K. wg. wgjGbi cÉviwÁ¿K gƒjaGbi 70% wbYÆq KGiv| 2
L. DchyÆÚ ZG^Åi AvGjvGK RyjvB 5, 20, 25 I 30 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv •`LvI| (eÅvLÅvi cÉGqvRb •bB) 4
M. DchyÆÚ ZG^Åi AvGjvGK RyjvB 5, 15, 20 I 25 ZvwiGLi •jbG`bàGjv «¼viv wnmve mgxKiGY Kx cÉfve cGoGQ Zv •`LvI|4
14 bs cÉGk²i mgvavb A
K wg. wgjGbi cÉviwÁ¿K gƒjaGbi 70% wbYÆq :

weeiY UvKv UvKv
bM` Avbqb (75,000  70%) 52,500
cYÅ`ËeÅ Avbqb (35,000  70%) 24,500
cÉviwÁ¿K gƒjaGbi 70% 77,000
Dîi : wg. wgjGbi cÉviwÁ¿K gƒjaGbi cwigvY (70%) 77,000 UvKv|
L wg. wgjb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L:c†: •WweU •KÌwWU
(UvKv) (UvKv)
2019
RyjvB-5 bM`vb wnmve 18,000
cÉvcÅ wnmve (wicb) 12,000
weKÌq wnmve 30,000
” 20 Abv`vqx cvIbv wnmve 2,400
cÉvcÅ wnmve 2,400
” 25 bM`vb wnmve 9,120
cÉ`î evëv wnmve 480
cÉvcÅ wnmve (12,000  2,400) 9,600
” 30 ․e`yÅwZK LiP wnmve 500
cÉG`q wnmve 500
•gvU 42,500 42,500
Dîi : RvGe`vi •hvMdj 42,500 UvKv|
M wg. wgjb
weeiYx QK (wnmve mgxKiGY •jbG`Gbi cÉfve weGkÏlY)
2019 mvGji RyjvB gvGmi RbÅ
mÁ·` + gvwjKvbv Õ¼Z½
ZvwiL = `vq +
bM` + cÉvcÅ wnmve + AwMÉg fvov + Avq  eÅq
2019
RyjvB- 5 18,000 12,000 = + 30,000
’’ 15 18,000 12,000 = 30,000
+
(12,000) 12,000
’’ 20 6,000 12,000 12,000 = 30,000
+
(2,400) = (2,400)
18  ‣Kv`k-«¼v`k •kÉwY

mÁ·` + gvwjKvbv Õ¼Z½


ZvwiL = `vq +
bM` + cÉvcÅ wnmve + AwMÉg fvov + Avq  eÅq
’’ 25 6,000 9,600 12,000 = 30,000 (2,400)
+
9,120 (9,600) = (480)
15,120 12,000 = + 30,000 (2,880)
27,120 = 27,120
Dîi : wnmve mgxKiGYi •hvMdj 27,120 UvKv|

cÉk²15 wg. kvnv`vZ ‣KRb Õ©cwZ| 2018 mvGji 1 Ryb wZwb bM` 2,00,000 UvKv, 80,000

UvKvi Awdm miévg ‣es 60,000 UvKvi Avmevecò wbGq ‣KwU KbmvGjGUw´Ö dvgÆ AviÁ¿ KGib|
DÚ gvGm Zvi AbÅvbÅ •jbG`b wbÁ²i…c wQj:
2018
Ryb 3 gvwmK 12,000 UvKv •eZGb ‣KRb KgÆPvix wbGqvM Kiv nGjv|
” 4 3 gvGmi fvov eve` 45,000 UvKv bMG` cÉ`î nGjv|
” 6 ‣KwU feGbi bÝv ․Zwi KGi 40,000 UvKv Avq nGjv, hvi 60% bMG` cvIqv •Mj|
” 9 ‣KwU AvaywbK feGbi bKkv ․Zwi Kivi RbÅ 50,000 UvKv AwMÉg cvIqv •Mj|
” 14 KbmvjGUw´Ö •mev cÉ`vb KGi 20,000 UvKvi •PK cvIqv •Mj|
” 18 ‣KwU feb msKÌv¯¦ civgkÆ `vGbi RbÅ 20,000 UvKvi ‣KwU PzwÚ Kiv nGjv|
” 25 Ryb 9 ZvwiGL M†nxZ UvKvi wecixGZ 70% KvR mÁ·vw`Z nGjv|
” 30 KgÆPvixi 1 gvGmi •eZb cÉ`î nGjv|
A K. •jbG`b bq ‣gb NUbvmgƒGni cwigvY wbYÆq KGiv| 2
A L. Ryb 1 •^GK 9 ZvwiL chƯ¦ •jbG`bàGjvi RvGe`v `vI| 4
A M. •mev eve` •gvU AvGqi cwigvY wbYÆq KGiv| 4
15 bs cÉGk²i mgvavb A
K wg. kvnv`vGZi •jbG`b bq ‣gb NUbvmgƒGni cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2018
Ryb-3 KgÆPvix wbGqvM Kiv nGjv 12,000
” 18 feb msKÌv¯¦ civgkÆ `vb 20,000
•gvU 32,000
Dîi: 32,000 UvKv|
L wg. kvnv`vZ
mvaviY RvGe`v eB
ZvwiL wnmvGei bvg I eÅvLÅv L.c†. •WweU UvKv ˆKÌwWU UvKv
2018
Ryb-1 bM`vb wnmve 2,00,000
Awdm miévg wnmve 80,000
Avmevecò wnmve 60,000
gƒjab wnmve 3,40,000
(•hGnZy bM` UvKv, Awdm miévg I Avmevecò wbGq eÅemv ÷i‚ KiGjb)
”4 fvov wnmve 45,000
bM`vb wnmve 45,000
(bM` UvKv «¼viv fvov cÉ`î nGjv)
”6 bM`vb wnmve (40,000 – 60%) 24,000
cÉvcÅ wnmve (40,000 - 24,000) 16,000
•mev Avq wnmve 40,000
(•hGnZy •mev w`Gq bM` cvIqv •Mj I cÉvcÅ iBj)
wnmvGei eBmgƒn 19

ZvwiL wnmvGei bvg I eÅvLÅv L.c†. •WweU UvKv ˆKÌwWU UvKv


”9 bM`vb wnmve 50,000
AbycvwRÆZ •mev Avq wnmve 50,000
(•mevi wewbgGq AwMÉg A^Æ cvIqv nGjv) 4,75,000 4,75,000
Dîi: RvGe`vi •hvMdj 4,75,000 UvKv|
M wg. kvnv`vGZi •mev eve` •gvU AvGqi cwigvY wbYÆq:
ZvwiL weeiY UvKv UvKv
2018
Ryb-6 bM` I avGi •mev 40,000
” 14 bMG` •mev 20,000
” 25 AwMÉGgi wecixGZ •mev 35,000
•gvU •mev Avq 95,000
Dîi: •gvU •mev Avq 95,000 UvKv|
cÉk²16 Rbve Avwid 2016 mvGji 1 RyjvB ZvwiGL bM` 50,000 UvKv I eÅvsK Rgv 20,000 UvKv wbGq ‣es wiqvG`i

wbKU nGZ 20,000 UvKv FY wbGq eÅemvq AviÁ¿ KGib| DÚ gvGm Zvi eÅemvGq mÁ·vw`Z •jbG`bàGjv wbÁ²i…c wQj :
RyjvB 2 eÅvsGK 30,000 UvKv Rgv w`Gq ‣KwU eÅvsK wnmve •Lvjv nGjv|
” 5 bMG` 5,000 UvKvi cYÅ KÌq Kiv nGjv|
” 7 •nvGmb eËv`vGmÆi wbKU gvj weKÌq bMG` 7,000 UvKv|
” 9 Pv, weÕ•zU I •KvKvGKvjv KÌq KGi AvcÅvqb Kiv nGjv 150 UvKv|
” 11 Av¯¦tGdiZ 1,200 UvKv|
” 13 weævcb eve` wcKvGmv AÅvWGK AwMÉg cÉ`vb 4,000 UvKv|
” 15 10% miKvwi e´£ KÌq Kiv nGjv 10,000 UvKv|
” 18 gvwjGKi eÅwÚMZ cÉGqvRGb eÅvsK nGZ 2,000 UvKv DVvGbv nGjv|
” 20 3,500 UvKv cvIbvi wbÓ·wîGZ 3,300 UvKvi ‣KwU •PK •cGq eÅvsGK Rgv •`qv nGjv|
” 30 eÅvsK my` géyi Kij 200 UvKv|
A K. DchyÆÚ •jbG`bàGjv nGZ Rbve AvwiGdi cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ •jbG`bàGjv nGZ Rbve AvwiGdi wbU eÅvsK D«¼†Gîi cwigvY wbYÆq KGiv| 4
A M. 11-30 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
16 bs cÉGk²i mgvavb A
K Rbve AvwiGdi cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq :
weeiY UvKv UvKv
bM` 50,000
eÅvsK Rgv 20,000
cÉviwÁ¿K gƒjab 70,000
Dîi : Rbve AvwiGdi cÉviwÁ¿K gƒjab 70,000 UvKv|
L Rbve AvwiGdi wbU eÅvsK Rgvi cwigvY wbYÆq :
weeiY UvKv UvKv
cÉviwÁ¿K eÅvsK Rgv 20,000
•hvM : eÅvsGK wnmve •Lvjv nGjv 30,000
50,000
ev` : gvwjK KZ‡ÆK DGîvjb (2,000)
48,000
•hvM : •PK Rgv •`qv nGjv 3,300
51,300
•hvM : eÅvsK KZ‡ÆK my` géyi 200
wbU eÅvsK D«¼†î 51,500
Dîi : Rbve AvwiGdi wbU eÅvsK Rgvi cwigvY 51,500 UvKv|
20  ‣Kv`k-«¼v`k •kÉwY

M
 Rbve Avwid
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2016
RyjvB-11 Av¯¦tGdiZ wnmve 1,200
cÉvcÅ wnmve 1,200
(avGi weKÌxZ cYÅ •diZ Avmj)
” 13 AwMÉg weævcb wnmve 4,000
bM`vb wnmve 4,000
(AwMÉg weævcb eve` bM` cÉ`vb Kiv nGjv)
” 15 wewbGqvM wnmve 10,000
bM`vb wnmve 10,000
(10% miKvwi e´£ KÌq Kiv nGjv)
” 18 DGîvjb wnmve 2,000
eÅvsK wnmve 2,000
(gvwjGKi eÅwÚMZ cÉGqvRGb eÅvsK •^GK DGîvjb Kiv nGjv)
” 20 eÅvsK wnmve 3,300
cÉ`î evëv wnmve 200
cÉvcÅ wnmve 3,500
(cÉvcÅ wnmvGei UvKv cvIqv •Mj ‣es evëv cÉ`vb Kiv nGjv)
” 30 eÅvsK wnmve 200
eÅvsK my` wnmve 200
(eÅvsK my` géyi Kij)
•gvU 20,900 20,900
Dîi : RvGe`vi •hvMdj 20,900 UvKv|
cÉk²17 2019 mvGji ‣wcÉj gvGm wgZvjx ‣´ŸvicÉvBGRi eÅemvGq msNwUZ •jbG`bàGjv wbÁ²i…c:

2019
‣wcÉj 1 gvwjK 50,000 UvKv eÅemvGq AwZwiÚ wewbGqvM KGib|
” 3 weævcb eve` webvgƒGjÅ cYÅ weZiY 5,000 UvKv|
” 5 bMG` cYÅ KÌq 10,000 UvKv|
” 6 cYÅ weKÌq bMG` 25,000 UvKv ‣es •PGK 7,000 UvKv|
” 12 weævcb LiP cÉ`vb 5,000 UvKv|
” 15 gvwjK KZ‡ÆK weKÌqgƒGjÅ cYÅ DGîvjb 6,000 UvKv|
” 16 wmgjvi wbKU cvIbv 15,000 UvKvi cƒYÆwbÓ·wî mvGcGÞ 14,750 UvKv bMG` cvIqv •Mj|
” 18 BgGbi wbKU •`bv 12,500 UvKvi cƒYÆwbÓ·wî mvGcGÞ 12,400 UvKv bMG` cÉ`î nGjv|
” 22 AvkivGdi wbKU nGZ Awdm miévgvw` KÌq 40,000 UvKv (50% bMG` I 50% avGi)|
” 23 Awmg eËv`vmÆ nGZ 20,000 UvKvi cYÅ 3% evëvq Lwi` KGi 10,000 UvKvi •PK •`qv nGjv|
” 26 wknvGei wbKU avGi weKÌq eve` cÉvcÅ 20,000 UvKvi cƒYÆwbÓ·wî mvGcGÞ 19,550 UvKv cvIqv •Mj|
” 27 AvqKi cÉ`vb 500 UvKv|
” 28 my` cvIqv •Mj 3,000 UvKv|
’’ 30 mv`gvGbi wbKU •`bv 17,500 UvKv cƒYÆwbÓ·wî mvGcGÞ 17,250 UvKv cÉ`î nGjv|
K. bM` cÉvwµ¦ I cÉ`vb RvGe`vq wjwce«¬ nGe bv, ‣gb •jbG`Gbi mvaviY RvGe`v •`LvI| 2
L. DcwiDÚ •jbG`bàGjv «¼viv ‣KwU bM` cÉvwµ¦ RvGe`v cÉÕ§Z KGiv| 4
M. DcwiDÚ •jbG`bàGjv «¼viv ‣KwU bM` cÉ`vb RvGe`v cÉÕ§Z KGiv| 4
wnmvGei eBmgƒn 21

17 bs cÉGk²i mgvavb
K
 wgZvjx ‣´ŸvicÉvBR
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv •KÌwWU UvKv
2019
‣wcÉj-3 weævcb wnmve 5,000
KÌq wnmve 5,000
(weævcb eve` cYÅ weZiY Kiv nGjv)
” 15 DGîvjb wnmve 6,000
weKÌq wnmve 6,000
(weKÌqgƒGjÅ cYÅ DGîvjb Kiv nGjv)
” 22 Awdm miévg wnmve (40,000 – 50%) 20,000
mieivnKvix wnmve (Avkivd) 20,000
(avGi Awdm miévg KÌq Kiv nGjv)
” 23 KÌq wnmve {(20,000 - (20,000 – 3%)} - 10,000] 9,400
cÉG`q wnmve (Awmg eËv`vmÆ) 9,400
(avGi cYÅ KÌq Kiv nGjv)
•gvU 40,400 40,400
Dîi: RvGe`vi •hvMdj 40,400 UvKv|
L wgZvjx ‣´ŸvicÉvBR
bM` cÉvwµ¦ RvGe`v
ZvwiL •KÌwWU wnmveLvZ mƒò bM`vb cÉ`î evëv weKÌq cÉvcÅ wnmve AbÅvbÅ wnmve
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
2019
‣wcÉj-1 gƒjab 50,000 50,000
”6 weKÌq 32,000 32,000
” 16 wmgjv 14,750 250 15,000
” 26 wknve 19,550 450 20,000
” 28 my` 3,000 3,000
1,19,300 700 32,000 35,000 53,000
Dîi: bM` cÉvwµ¦ RvGe`vi •hvMdj 1,20,000 UvKv|
M
 wgZvjx ‣´ŸvicÉvBR
bM` cÉ`vb RvGe`v
ZvwiL •PK •WweU wnmveLvZ mƒò KÌq wnmve cÉG`q wnmve AbÅvbÅ wnmve cÉvµ¦ evëv bM`vb wnmve
bÁ¼i •WweU •WweU •WweU •KÌwWU •KÌwWU
2019
‣wcÉj-5 KÌq 10,000 10,000
” 12 weævcb 5,000 5,000
” 18 Bgb 12,500 100 12,400
” 22 Awdm miévg 20,000 20,000
” 23 KÌq 10,000 10,000
” 27 DGîvjb 500 500
” 30 mv`gvb 17,500 250 17,250
20,000 30,000 25,500 350 75,150
Dîi: bM` cÉ`vb RvGe`vi •hvMdj 75,500 UvKv|
22  ‣Kv`k-«¼v`k •kÉwY

cÉk²18 •gmvmÆ wmKv±`vi eËv`vmÆ cvBKvwi eÅemvq cÉwZÓ¤vb wnGmGe 2017 mvGji RyjvB gvGm wbÁ²wjwLZ Z^Å mieivn KGi :

2017
RyjvB 1 bM` D«¼î † 20,000 UvKv ‣es eÅvsK D«¼†î 30,000 UvKv|
” 12 cÉPvGii RbÅ bM` cÉ`vb 2,000 UvKv|
” 15 AvgvG`i Õ¼xK‡Z 15,000 UvKvi ‣KLvwb cÉG`q wej cwiGkvGai RbÅ eÅvsGKi cÉwZ wbG`Æk cÉ`vb Kiv nGjv|
” 20 •eZb eve` •PK cÉ`vb 5,000 UvKv|
” 28 AvgvG`i mcGÞ wgZv AÅv´£ •Kvs KZ‡ÆK 4,000 UvKv mivmwi eÅvsGK Rgv •`qv nGjv|
A K. •gmvmÆ wmKv±`vi eËv`vGmÆi eÅq wnmvGei cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ ZG^Åi AvGjvGK wmKv±`vi eËv`vGmÆi cÉGqvRbxq RvGe`v eB cÉÕ§Z KGiv| 4
A M. DóxcGKi wfwîGZ ‣KwU `yNiv bM`vb eB cÉÕ§Z KGiv| 4
18 bs cÉGk²i mgvavb A
K •gmvmÆ wmKv±`vi eËv`vGmÆi eÅq wnmvGei cwigvY wbÁ²i…c :
ZvwiL weeiY UvKv UvKv
2017
RyjvB-12 weævcb wnmve 2,000
” 20 •eZb wnmve 5,000
•gvU eÅq wnmvGei cwigvY 7,000
Dîi : •gvU eÅq wnmve 7,000 UvKv|
L •gmvmÆ wmKv±`vi eËv`vmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU (UvKv) •KÌwWU (UvKv)
2017
RyjvB-12 weævcb wnmve 2,000
bM`vb wnmve 2,000
(cÉPvGii RbÅ cÉ`vb Kiv nGjv|)
” 15 cÉG`q wej wnmve 15,000
eÅvsK wnmve 15,000
(eÅvsGKi gvaÅGg cÉG`q wej cwiGkva Kiv nGjv|)
” 20 •eZb wnmve 5,000
eÅvsK wnmve 5,000
(•PGKi gvaÅGg •eZb cÉ`vb Kiv nGjv|)
” 28 eÅvsK wnmve 4,000
cÉvcÅ wnmve (wgZv AÅv´£ •Kvs) 4,000
(AvgvG`i mcGÞ mivmwi eÅvsGK Rgv •`qv nGjv|)
•gvU 26,000 26,000
Dîi : RvGe`vi •hvMdj 26,000 UvKv|
M •gmvmÆ wmKv±`vi eËv`vmÆ
•WweU `yNiv bM`vb eB •KÌwWU
ZvwiL cÉvwµ¦ i:bs L:c†: bM` UvKv eÅvsK UvKv ZvwiL cÉ`vb fv:bs L:c†: bM` UvKv eÅvsK UvKv
2017 2017
RyjvB-1 eÅvGj´Ö we/wW 20,000 30,000 RyjvB-12 weævcb wnmve 2,000
” 28 wgZv AÅv´£ •Kvs wnmve 4,000 ” 15 cÉG`q wej wnmve 15,000
” 20 •eZb wnmve 5,000
” 31 eÅvGj´Ö wm/wW 18,000 14,000
20,000 34,000 20,000 34,000
AvMÕ¡-1 eÅvGj´Ö we/wW 18,000 14,000
Dîi : bM` D«¼†î 18,000 UvKv, eÅvsK D«¼†î 14,000 UvKv|
wnmvGei eBmgƒn 23

cÉk²19 Rbve RybvGqG`i ‘dvwbÆPvi IqvΣƒ cÉwZÓ¤vbwUi Õ¼Z½vwaKvix| 2015 mvGji Rvbyqvwi 1 ZvwiGL Zvi eÅemvGqi D«¼†î wQj

bM` 50,000 UvKv ‣es eÅvsK IfviWÈvdU 25,000 UvKv| ‣Qvov DÚ gvGm Zvi wbGÁ²vÚ •jbG`bàGjv msNwUZ nq :
2015
Rvbyqvwi 1 ‘eËv`vmÆ dvwbÆPvi’ nGZ 2,50,000 UvKvi •Pqvi I •Uwej KÌq Kiv nGjv|
” 3 ‘AUwe dvwbÆPvi’ nGZ 1,20,000 UvKvi KwÁ·DUvi •Uwej I `iRv KÌq| hvi 50% bMG` ‣es 30% •PGK cÉ`vb
Kiv nGjv|
” 5 bvwn` nvmvb bvGgi ‣KRb •KÌZv 35,000 UvKv gƒGjÅi ‣KwU Avjgvwi I 30,000 UvKv gƒGjÅi ‣KwU LvU
bMG` KÌq KGib|
” 7 wg. KvKb wbR evmvi RbÅ 60,000 UvKv gƒGjÅi ‣KwU •mvdvGmU wbGjb|
” 15 ‘AUwe dvwbÆPvi’-‣i cÉG`q A^Æ cÉ`vb Kiv nGjv|
” 22 eÅvsGK Rgv`vb 1,00,000 UvKv, hvi 60% gvwjK cÉ`vb KGib|
” 28 KgÆPvixG`i •eZb cÉ`vb 18,000 UvKv|
A K. bM`vb eB ewnf„ÆZ •jbG`bàGjvi RvGe`v `vwLjv `vI| 2
A L. DchyÆÚ •jbG`bàGjv nGZ ‘dvwbÆPvi IqvΣ’-‣i ‣KwU DchyÚ bM`vb eB cÉÕ¦yZ KGiv| 4
A M. Rbve RybvGqG`i cÉG`q wnmve ‣es KÌq wnmvGei •Ri wbYÆq KGiv| 4
19 bs cÉGk²i mgvavb A
K dvwbÆPvi IqvΣÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2015
Rvby.-1 KÌq wnmve 2,50,000
cÉG`q wnmve (eËv`vmÆ dvwbÆPvi) wnmve 2,50,000
(avGi •Pqvi I •Uwej KÌq Kiv nGjv)
”3 KÌq wnmve 24,000
cÉG`q wnmve (AUwe dvwbÆPvi) 24,000
(avGi KwÁ·DUvi •Uwej I `iRv KÌq Kiv nGjv)
”7 DGîvjb wnmve 60,000
KÌq wnmve 60,000
(gvwjK eÅenvGii RbÅ eÅemvq •^GK •mvdvGmU wbGjb)
•gvU 3,34,000 3,34,000
Dîi : RvGe`vi •hvMdj 3,34,000 UvKv|
L dvwbÆPvi IqvΣÆ
•WweU `yNiv bM`vb eB •KÌwWU
ZvwiL cÉvwµ¦ i:bs L:c†: bM` UvKv eÅvsK UvKv
ZvwiL cÉ`vb fv:bs L:c†: bM` UvKv eÅvsK UvKv
2015 2015
Rvby.-1 eÅvGj´Ö we/wW 90,000 Rvby.-1 eÅvGj´Ö we/wW 25,000
”5 weKÌq wnmve 65,000 ” 3 KÌq wnmve 60,000 36,000
” 22 bM`vb wnmve wm 40,000 ” 15 cÉG`q wnmve
” 22 gƒjab wnmve 60,000 (AUwe dvwbÆPvi) 24,000
” 22 eÅvsK wnmve wm 40,000
” 28 •eZb wnmve 18,000
” 31 eÅvGj´Ö wm/wW 13,000 39,000
1,55,000 1,00,000 1,55,000 1,00,000
•deË‚.-1 eÅvGj´Ö we/wW 13,000 39,000
Dîi : bM` D«¼†î 13,000 UvKv ‣es eÅvsK Rgv 39,000UvKv|
24  ‣Kv`k-«¼v`k •kÉwY

M
 dvwbÆPvi IqvΣÆ
LwZqvb (AvaywbK QK)
cÉG`q wnmve wnmvGei •KvW bs 
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
Rvby.-1 KÌq wnmve 2,50,000 2,50,000
” 3 KÌq wnmve 24,000 2,74,000
” 15 bM`vb wnmve 24,000 2,50,000
KÌq wnmve wnmvGei •KvW bs 
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
Rvby.-1 cÉG`q wnmve (eËv`vmÆ dvwbÆPvi) 2,50,000 2,50,000
” 3 cÉG`q wnmve (AUwe dvwbÆPvi) 24,000 2,74,000
eÅvsK wnmve 36,000 3,10,000
bM`vb wnmve 60,000 3,70,000
” 7 DGîvjb wnmve 60,000 3,10,000
Dîi : cÉG`q wnmvGei D«¼†î 2,50,000 UvKv (•KÌwWU) ‣es KÌq wnmvGei D«¼†î 3,10,000 UvKv (•WweU)|

cÉk²20 kwid •UÇWvmÆ-‣i wbÁ²wjwLZ •jbG`bàGjv 2016 mvGji gvPÆ gvGm msNwUZ nGqGQ:

2016
gvPÆ 1 nvGZ bM` 85,000 UvKv ‣es eÅvsK Rgvi D«¼†î 15,000 UvKv|
” 4 AwdGmi RbÅ eÅvsK nGZ DGîvjb 8,000 UvKv|
” 14 cvGfGji wbKU nGZ 5,800 UvKi •PK cvIqv •Mj ‣es 200 UvKv evëv géyi Kiv nGjv|
” 16 wewbGqvGMi my` 2,000 UvKv Av`vq nGjv|
” 18 mvGei-‣i wbKU 4,000 UvKvi cvIbv 5% evëvq Av`vq nGjv|
” 22 ivGkG`i wbKU 6,000 UvKv •`bvi wbÓ·wîGZ 5,850 UvKv cÉ`î nGjv|
” 30 eÅvsK KZ‡ÆK géywiK‡Z my` 200 UvKv ‣es avhÆK‡Z PvRÆ 100 UvKv|
A K. DcGivÚ Z^Å nGZ Rvbyqvwi gvGmi •gvU Avq wbYÆq KGiv| 2
A L. 4, 14, 16 I 22 ZvwiGLi RvGe`v `vwLjv `vI (eÅvLÅv eÅZxZ)| 4
A M. DcGivÚ •jbG`b nGZ ‣KwU wZbNiv bM`vb eB ․Zwi KGiv| 4
20 bs cÉGk²i mgvavb A
K •gvU AvGqi cwigvY wbYÆq :

ZvwiL weeiY UvKv UvKv
2016
gvPÆ-15 wewbGqvGMi my` 2,000
” 22 cÉvµ¦ evëv (6,000  5,850) 150
” 30 eÅvsK my` (géywiK‡Z) 200
•gvU Avq 2,350
Dîi : •gvU Avq 2,350 UvKv|
L kwid •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2016
gvPÆ-4 bM`vb wnmve 8,000
eÅvsK wnmve 8,000
” 14 eÅvsK wnmve 5,800
cÉ`î evëv wnmve 200
cÉvcÅ wnmve (cvGfj) 6,000
wnmvGei eBmgƒn 25

ZvwiL wnmve wkGivbvg L:c†: •WweU (UvKv) •KÌwWU (UvKv)


” 16 bM`vb wnmve 2,000
wewbGqvGMi my` wnmve 2,000
” 22 cÉG`q wnmve (ivGk`) 6,000
bM`vb wnmve 5,850
cÉvcÅ evëv wnmve 150
•gvU 22,000 22,000
Dîi : RvGe`vi •hvMdj 22,000 UvKv|
M kwid •UÇWvmÆ
•WweU wZbNiv bM`vb eB •KÌwWU
i: L: cÉ`î bM` eÅvsK fv: L: cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†: evëv UvKv UvKv bs c†: evëv UvKv UvKv
2016 2016
gvPÆ-1 eÅvGj´Ö we/wW 85,000 15,000 gvPÆ-4 bM`vb wnmve wm 8,000
”4 eÅvsK wnmve wm 8,000 ” 22 cÉG`q wnmve (ivGk`) 150 5,850
” 14 cÉvcÅ wnmve (cvGfj) 200 5,800 ” 30 eÅvsK PvRÆ wnmve 100
” 16 wewbGqvGMi my` wnmve 2,000 ” 31 eÅvGj´Ö wm/wW 92,950 12,900
” 18 cÉvcÅ wnmve (mvGei) 200 3,800
” 30 eÅvsK my` wnmve 200
400 98,800 21,000 150 98,800 21,000
‣wcÉj-1 eÅvGj´Ö we/wW 92,950 12,900
Dîi : bM` Rgv 92,950 UvKv; eÅvsK Rgv 12,900 UvKv; cÉ`î evëv 400 UvKv; cÉvµ¦ evëv 150 UvKv|

cÉk²21 wgm. widv Zvmwbqv ‣KwU ‣KgvwjKvbv eÅemvGqi gvwjK| 2016 mvGji gvPÆ gvGmi cÉviwÁ¿K bM` D«¼î
 † 1,20,000
UvKv ‣es eÅvsK D«¼†î 25,000 UvKv| gvPÆ gvGm Zvi wbGÁ²vÚ •jbG`bàGjv msNwUZ nq :
2016
gvPÆ 3 gvj KÌq 40,000 UvKv (Kvievwi evëv 6% ‣es fÅvU cÉ`vb 15%)|
” 5 •PGKi gvaÅGg •kqvi KÌq Kiv nGjv 20,000 UvKv|
” 8 ivnvGZi wbKU nGZ ZvG`i 8,000 UvKv •`bvi cƒYÆ wbÓ·wîGZ bM` 3,950 UvKv I 4,000 UvKvi ‣KwU •PK cvIqv
•Mj|
” 14 15% fÅvUmn bMG` cYÅ weKÌq 15,000 UvKv|
” 17 wegv •mjvwg AwMÉg cÉ`vb Kiv nGjv 1,500 UvKv|
” 20 6,000 UvKvi cYÅ 5,500 UvKvq KÌq KGi ‣KLvwb `vMKvUv •PK •`qv nGjv|
” 23 Rxeb wegvi wcÉwgqvg •PGKi gvaÅGg cÉ`vb Kiv nGjv 2,000 UvKv|
” 25 2,500 UvKvi cÉvcÅ wnmvGei UvKv 5% evëvq cvIqv •Mj|
” 31 bM` D«¼î † 2/3 Ask eÅvsGK Rgv •`qv nGjv|
A K. wgm. widv Zvmwbqvi fÅvU PjwZ wnmve cÉÕ§Z KGiv| 2
A L. DchyÆÚ •jbG`bàGjv bM` cÉvwµ¦ RvGe`vq wjwce«¬ KGiv| 4
A M. wgm. widvi eÅemvq cÉwZÓ¤vGbi RbÅ ‣KwU wZbNiv bM`vb eB cÉÕ¦yZ KGiv| 4
21 bs cÉGk²i mgvavb A
K
 wgm. widv Zvmwbqv
fÅvU PjwZ wnmve wnmvGei •KvW bs 
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2016
gvPÆ-3 bM`vb wnmve (KÌq fÅvU) 5,640 5,640
” 14 bM`vb wnmve (weKÌq fÅvU) 1,957 3,683
Dîi : fÅvU PjwZ wnmvGei •WweU •Ri 3,683 UvKv|
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 wgm. widv Zvmwbqv
bM` cÉvwµ¦ RvGe`v
•KÌwWU wnmveLvZ mƒò
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
2016
gvPÆ-8 ivnvZ 7,950 50 8,000
” 14 weKÌq 13,043 13,043
” 14 fÅvU PjwZ wnmve 1,957 1,957
” 25 cÉvcÅ wnmve 2,375 125 2,500
25,325 175 13,043 10,500 1,957
Dîi : bM` cÉvwµ¦ RvGe`vi •hvMdj 25,500 UvKv|
M wgm. widv Zvmwbqv
•WweU wZbNiv bM`vb eB •KÌwWU
c†: c†:
2016 2016
gvPÆ-1 eÅvGj´Ö we/wW 1,20,000 25,000 gvPÆ-3 KÌq wnmve 37,600
”8 cÉvcÅ wnmve (ivnvZ) 50 3,950 4,000 ” 3 fÅvU PjwZ wnmve 5,640
” 14 weKÌq wnmve 13,043 ”5 wewbGqvM wnmve 20,000
” 14 fÅvU PjwZ wnmve 1,957 ” 17 AwMÉg wegv ˆmjvwg wnmve 1,500
” 25 cÉvcÅ wnmve 125 2,375 ” 20 KÌq wnmve 5,500
” 31 bM`vb wnmve wm 64,390 ” 23 DGîvjb wnmve 2,000
” 31 eÅvsK wnmve wm 64,390
” 31 eÅvGj´Ö wm/wW 32,195 65,890
175 1,41,325 93,390 1,41,325 93,390
‣wcÉj-1 eÅvGj´Ö we/wW 32,195 65,890

cÉk²22 Rbve kixGdi eÅemvGqi 2017 mvGji Ryb gvGmi KwZcq •jbG`b wbÁ²i…c :

2017
Ryb 1 cÉviwÁ¿K bM` D«¼î † 2,500 UvKv|
” 2 AwZwiÚ gƒjab Avbqb 10,000 UvKv|
” 4 bMG` cYÅ KÌq 7,000 UvKv|
” 6 RvgvGji wbKU bMG` weKÌq 8,000 UvKv|
” 10 AvjGgi KvQ •^GK FY MÉnY 15,000 UvKv|
” 15 fvov AwMÉg cwiGkva 4,000 UvKv|
” 20 •`bv`vi nGZ cÉvwµ¦ 6,000 UvKv ‣es 100 UvKv evëv cÉ`vb|
” 22 gvwjK KZ‡ÆK DGîvjb 1,000 UvKv|
” 25 h¯¨cvwZ KÌq 9,000 UvKv|
” 30 gvgybGK •eZb cÉ`vb 3,000 UvKv|
A K. •jbG`bmgƒGni wfwîGZ ‣KwU bM` cÉvwµ¦ RvGe`v cÉÕ¦yZ KGiv| 2
A L. Rbve kixGdi ‣KwU bM` cÉ`vb RvGe`v cÉÕ¦yZ KGiv| 4
A M. bM` cÉvwµ¦ I bM` cÉ`vb RvGe`vi D«¼†î wbGq bM`vb wnmve cÉÕ¦yZ KGiv| 4

K
 Rbve kixd
bM` cÉvwµ¦ RvGe`v
•KÌwWU wnmveLvZ mƒò
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
2017
Ryb-02 gƒjab 10,000 10,000

i:v`µ¦wµ¦
vZvwiL
UvK
L:
bs
fv:
eÅvsK
UvKv
evëv
Dîi
22
ZvwiL
bM`
weKÌ
cÉ
AbÅvbÅ
cÅvb
îqbswnmve
evëv
:wnmve
evëv
cÉ
wnmve
bM`Gk²iZnwej
mgvavb32,195
A UvKv ‣es eÅvsK Rgv 65,890 UvKv; cÉ`î evëv 175 UvKv|
wnmvGei eBmgƒn 27

ZvwiL •KÌwWU wnmveLvZ mƒò bM` cÉ`î evëv weKÌq cÉvcÅ wnmve AbÅvbÅ wnmve
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
” 06 weKÌq 8,000 8,000
” 10 FY 15,000 15,000
” 20 cÉvcÅ wnmve 6,000 100 6,100
39,000 100 8,000 6,100 25,000
Dîi : bM` cÉvwµ¦ RvGe`vi •hvMdj 39,100 UvKv|
L Rbve kixd
bM` cÉ`vb RvGe`v
ZvwiL •PK •WweU wnmveLvZ mƒò KÌq cÉG`q AbÅvbÅ cÉvµ¦ evëv bM` wnmve
bÁ¼i •WweU wnmve wnmve •KÌwWU •KÌwWU
•WweU •WweU
2017
Ryb.-04 KÌq 7,000 7,000
” 15 AwMÉg fvov 4,000 4,000
” 22 DGîvjb 1,000 1,000
” 25 h¯¨cvwZ 9,000 9,000
” 30 •eZb 3,000 3,000
7,000 17,000 24,000
Dîi : bM` cÉ`vb RvGe`vi •hvMdj 24,000 UvKv|
M
 Rbve kixd
bM`vb wnmve wnmvGei •KvW bs 
•KÌwWU D«¼î
†
ZvwiL weeiY Rv:c†: •WweU UvKv
UvKv •WweU •KÌwWU
2017
Ryb-1 eÅvGj´Ö we/wW 2,500
” 30 bM` cÉvwµ¦ 39,000 41,500
” 30 bM` cÉ`vb 24,000 17,500
Dîi : mgvcbx nvGZ bM` 17,500 UvKv|

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²23 Rbve mvwdb PëMÉvGgi LvZzbMGéi ‣KRb eÅemvqx| wZwb 2015 mvGji 1 ‣wcÉj ZvwiGL bM` 1,00,000 UvKv wbGq

eÅemvq AviÁ¿ KGib| ‣wcÉj gvGm Zvi eÅemvGq mÁ·vw`Z •jbG`bàGjv wbÁ²i…c:
‣wcÉj 3 Zvwihv •UÇWvGmÆi wbKU •^GK avGi cYÅ KÌq 80,000 UvKv|
” 6 ivDd ‣´ŸvicÉvBGRi wbKU avGi cYÅ weKÌq 60,000 UvKv|
” 10 bMG` cYÅ weKÌq 40,000 UvKv|
” 14 Zvwihv •UÇWvmÆGK cYÅ •diZ cÉ`vb 5,000 UvKv|
’’ 20 wbÁ²gvGbi RbÅ ivDd ‣´ŸvicÉvBR 6,000 UvKvi cYÅ •diZ cvVvq|
’’ 25 Zvwihv •UÇWvmÆGK 3% evëv mvGcGÞ cvIbv UvKvi AGaÆK cwiGkva Kiv nq|
’’ 31 eÅwÚMZ cÉGqvRGb cYÅ DGîvjb 3,500 UvKv|
[Xv. ˆev. 16]
A K. ‣wcÉj gvGm Rbve mvwdGbi wbU KÌq I wbU weKÌGqi cwigvY wbYÆq KGiv| 2
A L. •jbG`bàGjvi •Ueyjvi mvgvwi ․Zwi KGiv| 4
A M. ‣wcÉj gvGmi 6, 14, 20 I 25 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
28 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

23 bs cÉGk²i mgvavb A
K wbU KÌGqi cwigvY wbi…cY:

ZvwiL weeiY UvKv UvKv
2015
‣wcÉj-3 Zvwihv •UÇWvGmÆi wbKU nGZ avGi cYÅ KÌq 80,000
” 14 ev`: cYÅ •diZ (5,000)
75,000
” 31 ev`: cYÅ DGîvjb (3,500)
wbU KÌq 71,500
wbU weKÌGqi cwigvY wbi…cY:
ZvwiL weeiY UvKv UvKv
2015
‣wcÉj-6 ivDd ‣´ŸvicÉvBGRi wbKU cYÅ weKÌq 60,000
” 14 •hvM: bMG` cYÅ weKÌq 40,000
1,00,000
” 20 ev`: cYÅ •diZ cÉ`vb (6,000)
wbU weKÌq 94,000
Dîi: wbU KÌq 71,500 UvKv ‣es wbU weKÌq 94,000 UvKv|
L
 Rbve mvwdb
•Ueyjvi mvgvwi (wnmve mgxKiGY •jbG`bàGjvi cÉfve weGkÏlY)
2015 mvGji ‣wcÉj gvGmi RbÅ
mÁ·` `vq gvwjKvbv Õ¼Z½
ZvwiL = +
bM` + cÉvcÅ wnmve cÉG`q wnmve gƒjab + Avq - eÅq - DGîvjb
2015
‣wcÉj-1 1,00,000 = + 1,00,000
1,00,000 = 1,00,000
+
” 3 = 80,000 (80,000)
1,00,000 = 80,000 1,00,000 (80,000)
+
’’ 6 60,000 = 60,000
1,00,000 60,000 = 80,000 1,00,000 60,000 (80,000)
+
” 10 40,000 = 40,000
1,40,000 60,000 = 80,000 1,00,000 1,00,000 (80,000)
+
’’ 14 = (5,000) 5,000
1,40,000 60,000 = 75,000 1,00,000 1,00,000 (75,000)
+
’’ 20 (6,000) = (6,000)
1,40,000 54,000 = 75,000 1,00,000 94,000 (75,000)
+
’’ 25 (36,375) = (37,500) 1,125
1,03,625 54,000 = 37,500 1,00,000 95,125 (75,000)
+
” 31 = 3,500 (3,500)
1,03,625 54,000 = 37,500 + 1,00,000 95,125 (71,500) (3,500)
1,57,625 = 1,57,625
Dîi: wnmve mgxKiGYi •hvMdj 1,57,625 UvKv|
wnmvGei eBmgƒn 29

M
 Rbve mvwdb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2015
‣wcÉj-6 cÉvcÅ wnmve (ivDd ‣´ŸvicÉvBR) 60,000
weKÌq wnmve 60,000
(evwKGZ cYÅ weKÌq Kiv nGjv)
’’ 14 cÉG`q wnmve (Zvwihv •UÇWvmÆ) 5,000
KÌq •diZ wnmve 5,000
(evwKGZ KÌxZ cYÅ •diZ •`qv nGjv)
’’ 20 weKÌq •diZ wnmve 6,000
cÉvcÅ wnmve (ivDd ‣´ŸvicÉvBR) 6,000
(evwKGZ weKÌxZ cYÅ •diZ Avmj)
’’ 25 cÉG`q wnmve (Zvwihv •UÇWvmÆ) 37,500
bM`vb wnmve 36,375
cÉvµ¦ evëv wnmve [{(80,000 - 5,000) — 2} – 3%] 1,125
(3% evëvq AGaÆK cvIbv cwiGkva Kiv nGjv)
•gvU 1,08,500 1,08,500
Dîi: RvGe`vi •hvMdj 1,08,500 UvKv|

cÉk²24 •gmvmÆ Av`xev •UÇWvmÆ Zvi LyPiv bM`vb eB AMÉ`î c«¬wZGZ msiÞY KGib| 2015 mvGji ‣wcÉj gvGm Zvi

eÅemvGqi mÁ·vw`Z •jbG`bàGjv wbÁ²i…c:
2015 UvKv
‣wcÉj 1 LyPiv bM` D«¼î † 150
” cÉavb KÅvwkqvi •^GK cÉvwµ¦ 650
” 2 cÉPvGii RbÅ webvgƒGjÅ cYÅ weZiY 850
” 5 KvMR KÌq 60
’’ 8 wiKkv fvov 40
” 9 evwKGZ Awdm miévg KÌq 1,800
” 10 B´ŸviGbU eÅq 120
” 12 evm fvov cÉ`vb 50
” 14 cyivZb LeGii KvMR weKÌq 90
” 18 WvK LiP cÉ`vb 30
” 22 gwbnvwi LiP cÉ`vb 40
” 27 cyivZb Avmevecò weKÌq 350
” 29 wcqbGK eKwkm cÉ`vb 50
[Xv. ˆev. 16]
A K. LyPiv bM`vb ewnf„ÆZ •jbG`bàGjv wPwn×Z KGiv| 2
A L. ‣KwU AMÉ`î c«¬wZGZ LyPiv bM`vb eB ․Zwi KGiv| 4
A M. AMÉ`î eÅqmgƒGni RbÅ mswkÏÓ¡ LwZqvb wnmvemgƒn cÉÕ§Z KGiv| 4
24 bs cÉGk²i mgvavb A
K LyPiv bM`vb ewn ewnf„ÆZ •jbG`bàGjv wPwn×Z Kiv nGjv:

ZvwiL weeiY
2015
‣wcÉj-2 cÉPvGii RbÅ webvgƒGjÅ cYÅ weZiY 850 UvKv|
” 9 evwKGZ Awdm miévg KÌq 1,800 UvKv|
” 14 cyivZb LeGii KvMR weKÌq 90 UvKv|
” 27 cyivZb Avmevecò weKÌq 350 UvKv|
30 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L •gmvmÆ Av`xev •UÇWvmÆ


•WweU LyPiv bM`vb eB (AMÉ`î c«¬wZGZ) •KÌwWU
LyPiv LiGPi weGkÏlY
cÉvµ¦ fv. •gvU cÉ`vb
ZvwiL weeiY gwbnvwi WvK I Zvi hvZvqvZ wewea LiP
UvKv bs. (UvKv)
(UvKv) (UvKv) (UvKv) (UvKv)
2015
150 ‣wcÉj-1 eÅvGj´Ö we/wW
650 ” 1 bM`vb wnmve
” 5 KvMR KÌq 60 60
” 8 wiKkv fvov 40 40
” 10 B´ŸviGbU eÅq 120 120
” 12 evm fvov cÉ`vb 50 50
” 18 WvK LiP cÉ`vb 30 30
” 22 gwbnvwi LiP cÉ`vb 40 40
” 29 wcqbGK eKwkk cÉ`vb 50 50
390 100 150 90 50
” 30 eÅvGj´Ö wm/wW 410 L.c†. L.c†. L.c†. L.c†.
800 800 cÉGZÅK cGÞi •hvMdj mswkÏÓ¡ bvwgK wnmveLvGZ
410 •g-1 eÅvGj´Ö we/wW •WweU KiGZ nGe|
390 ” 1 bM`vb wnmve
Dîi: LyPiv bM` D«¼î
† 410 UvKv|
M AMÉ`î eÅqmgƒGni RbÅ mswkÏÓ¡ LwZqvb wnmvemgƒn wbÁ²i…c:

•gmvmÆ Av`xev •UÇWvmÆ
gwbnvwi LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 100 100
WvK I Zvi LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 150 150
hvZvqvZ LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 90 90
wewea LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 50 50
wnmvGei eBmgƒn 31

cÉk²25 2015 mvGji 1 Rvbyqvwi ZvwiGL wg. iZb 20,000 UvKv bM` ‣es 25,000 UvKvi Avmevecò wbGq eÅemvq AviÁ¿

KGib| H gvGm AbÅvbÅ •jbG`b nGjv:
Rvbyqvwi 4 iwnGgi wbKU bMG` cYÅ weKÌq 10,000 UvKv|
” 10 weævcGbi DGóGkÅ cYÅ weZiY 500 UvKv|
” 12 •mvbvjx eÅvsGK PjwZ wnmve •Lvjv nGjv 3,000 UvKv|
” 15 •PK gvidZ cYÅ weKÌq 5,000 UvKv|
’’ 20 eÅvsK nGZ DGîvjb Kiv nGjv 2,000 UvKv|
’’ 28 gybvdvwenxb cYÅ weKÌq 3,000 UvKv| [iv. ˆev. 16]
A K. wg. iZGbi eÅemvGqi cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. Rvbyqvwi 4, 10, 15 I 20 ZvwiGLi •jbG`bàGjvi RvGe`v •`LvI| (eÅvLÅvi cÉGqvRb bvB) 4
A M. wg. iZGbi eÅemvGqi weKÌq wnmve ‣es eÅvsK wnmve cÉÕ§Z KGiv| 4
25 bs cÉGk²i mgvavb A
K wg. iZGbi eÅemvGqi cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq:

weeiY UvKv UvKv
bM` 20,000
Avmevecò 25,000
•gvU cÉviwÁ¿K gƒjab 45,000
Dîi: cÉviwÁ¿K gƒjab 45,000 UvKv|
L wg. iZb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2015
Rvby.-4 bM`vb wnmve 10,000
weKÌq wnmve 10,000
’’ 10 weævcb wnmve 500
KÌq wnmve 500
’’ 15 eÅvsK wnmve 5,000
weKÌq wnmve 5,000
’’ 20 bM`vb wnmve 2,000
eÅvsK wnmve 2,000
•gvU 17,500 17,500
Dîi: RvGe`vi •hvMdj 17,500 UvKv|
M
 wg. iZb
weKÌq wnmve wnmvGei •KvW bs@
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2015
Rvby.-4 bM`vb wnmve 10,000 10,000
” 15 eÅvsK wnmve 5,000 15,000
” 28 KÌq wnmve 3,000 12,000
eÅvsK wnmve wnmvGei •KvW bs@
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2015
Rvby. 12 bM`vb wnmve 3,000 3,000
” 15 weKÌq wnmve 5,000 8,000
” 20 bM`vb wnmve 2,000 6,000

Dîi: weKÌq wnmvGei •Ri 12,000 UvKv (•KÌwWU) ‣es eÅvsK wnmvGei •Ri 6,000 UvKv (•WweU)|
32 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²26 eveyj •UÇWvmÆ AMÉ`î c«¬wZGZ LyPiv bM`vb eB msiÞY KGi| AMÉ`î UvKvi cwigvY 600 UvKv| 2015 mvGji Ryb

gvGm •gvU LyPiv LiGPi cwigvY wQj 450 UvKv| RyjvB gvGm DÚ cÉwZÓ¤vGbi LyPiv LiPàGjv wbÁ²i…c:
2015
RyjvB 1 cÉavb KÅvwkqvGii wbKU nGZ AMÉ`î Aâ cƒiGYi RbÅ •PK cÉvwµ¦|
” 3 KvMR I Kjg KÌq 50 UvKv|
” 5 WvK wUwKU KÌq 30 UvKv|
” 9 wcqbGK eLwkm cÉ`vb 20 UvKv|
’’ 15 wiKkv fvov 40 UvKv|
’’ 20 gwbnvwi `ËeÅ KÌq 70 UvKv|
’’ 25 •UwjMÉvg eve` eÅq 80 UvKv|
’’ 28 evm fvov cÉ`vb 60 UvKv|
[iv. ˆev. 16]
A K. cÉviwÁ¿K LyPiv bM` ZnweGji cwigvY wbYÆq KGiv| 2
A L. AMÉ`î c«¬wZGZ LyPiv bM`vb ewn cÉÕ§Z KGiv| 4
A M. RyjvB 3, 9, 15 I 25 ZvwiGLi •jbG`bàGjvi RvGe`v •`LvI| (eÅvLÅvi cÉGqvRb bvB) 4
26 bs cÉGk²i mgvavb A
K cÉviwÁ¿K LyPiv bM` ZnweGji cwigvY wbYÆq:
weeiY UvKv UvKv
AMÉ`î UvKvi cwigvY 600
ev`: weMZ gvGmi •gvU LiP (450)
cÉviwÁ¿K LyPiv bM` Znwej 150
Dîi: cÉviwÁ¿K LyPiv bM` Znwej 150 UvKv|
L eveyj •UÇWvmÆ
LyPiv bM`vb eB
•WweU (AMÉ`î c«¬wZ) •KÌwWU
LyPiv LiGPi weGkÏlY
cÉvwµ¦ fv: •gvU cÉ`vb
ZvwiL weeiY gwbnvwi hvZvqvZ WvK I Zvi wewea LiP
(UvKv) bs (UvKv)
(UvKv) (UvKv) (UvKv) (UvKv)
2015
150 RyjvB 1 eÅvGj´Ö we/wW
450 ”1 eÅvsK wnmve
” 3 KvMR I Kjg 50 50
”5 WvKwUwKU KÌq 30 30
”9 wcqbGK eKwkk 20 20
” 15 wiKkv fvov 40 40
” 20 gwbnvwi 70 70
” 25 •UwjMÉvg 80 80
” 28 evm fvov 60 60
350 120 100 110 20
” 31 eÅvGj´Ö wm/wW 250 L: c†: L: c†: L: c†: L: c†:
600 600 cÉGZÅK KjvGgi •hvMdj mswkÏÓ¡ wnmvGei •WweU cvGk
250 AvMÕ¡ eÅvGj´Ö we/wW •cvwÕ¡s nGe|
350 ”1 eÅvsK wnmve
Dîi: LyPiv bM` D«¼î
† 250 UvKv|
wnmvGei eBmgƒn 33

M
 eveyj •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L.c†. •WweU UvKv •KÌwWU UvKv
2015
RyjvB-3 gwbnvwi wnmve 50
LyPiv bM`vb wnmve 50
’’ 9 wewea LiP wnmve 20
LyPiv bM`vb wnmve 20
’’ 15 hvZvqvZ LiP wnmve 40
LyPiv bM`vb wnmve 40
’’ 25 WvK I Zvi wnmve 80
LyPiv bM`vb wnmve 80
•gvU 190 190
Dîi: RvGe`vi •hvMdj 190 UvKv|

cÉk²27 Rbve gymv BeËvwng bM` 28,000 UvKv I 15,000 UvKvi Avmevecò wbGq 2015 mvGji 1 Rvbyqvwi ZvwiGL eÅemvq

÷i‚ KGib| H gvGm Zvi wbÁ²i…c •jbG`b msNwUZ nq:
2015
Rvbyqvwi 4 bMG` 8,000 UvKvi I avGi 20,000 UvKvi cYÅ KÌq|
” 7 cYÅ AvbqGbi Mvwo fvov cwiGkva 900 UvKv|
” 12 bMG` KÌqK‡Z 1,000 UvKvi cYÅ •diZ •`qv nGjv|
” 17 gvgybyGji wbKU cYÅ weKÌq 23,000 UvKv|
[w`. ˆev. 16]
A K. wbU KÌGqi cwigvY wbYÆq KGiv| 2
A L. •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
A M. •Ueyjvi QGK wnmve mgxKiGYi Ici •jbG`Gbi cÉfve •`LvI| 4
27 bs cÉGk²i mgvavb A
K wbU KÌGqi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2015
Rvby 4 bMG` cYÅ KÌq 8,000
” 4 avGi cYÅ KÌq 20,000
•gvU KÌq 28,000
” 12 ev`: bMG` KÌxZ cYÅ •diZ (1,000)
wbU KÌq 27,000
Dîi: wbU KÌGqi cwigvY 27,000 UvKv|
L Rbve gymv BeËvwng
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. •WweU UvKv •KÌwWU UvKv
2015
Rvby. 1 bM`vb wnmve 28,000
Avmevecò wnmve 15,000
gƒjab wnmve 43,000
(bM` UvKv I Avmevecò wbGq eÅemvq ÷i‚ KiGjb)
’’ 4 KÌq wnmve 28,000
bM`vb wnmve 8,000
cÉG`q wnmve 20,000
(bM` I avGi cYÅ KÌq Kiv nGjv)
34 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. •WweU UvKv •KÌwWU UvKv


’’ 7 KÌq cwienb wnmve 900
bM`vb wnmve 900
(cYÅ KÌGqi cwienb LiP cÉ`vb Kiv nGjv)
’’ 12 KÌq •diZ wnmve 1,000
bM`vb wnmve 1,000
(bMG` KÌqK‡Z cYÅ •diZ •`qv nGjv)
” 17 cÉvcÅ wnmve (gvgybyj) 23,000
weKÌq wnmve 23,000
(avGi cYÅ weKÌq Kiv nGjv)
•gvU 95,900 95,900
Dîi: RvGe`vi •hvMdj 95,900 UvKv|
M
 Rbve gymv BeËvwng
weeiYx QK (wnmve mgxKiGY •jbG`Gbi cÉfve weGkÏlY)
2015 mvGji Rvbyqvwi gvGmi RbÅ
ZvwiL mÁ·` `vq gvwjKvbv Õ¼Z½
+
bM` + cÉvcÅ wnmve + Avmevecò = cÉG`q wnmve gƒjab + Avq  eÅq
2015
Rvby.-1 28,000 15,000 = + 43,000
28,000 15,000 = 43,000
+
”4 (8,000) = 20,000 (28,000)
20,000 15,000 = 20,000 43,000 (28,000)
+
”7 (900) = (900)
19,100 15,000 = 20,000 43,000 (28,900)
+
” 12 1,000 = 1,000
20,100 15,000 = 20,000 43,000 (27,900)
+
” 17 23,000 = 23,000
20,100 23,000 15,000 = 20,000 + 43,000 23,000 (27,900)
58,100 = 58,100
Dîi: wnmve mgxKiGYi •hvMdj 58,100 UvKv|

cÉk²28 Rbve Avwgbyj Bmjvg eyjeyGji wnmve eB •^GK wKQy msLÅK •jbG`b wbGÁ² DcÕ©vcb Kiv nGjv:

2015
•g 1 bM` D«¼î† 26,500 UvKv ‣es eÅvsK Rgv 90,000 UvKv|
” 4 20,000 UvKvi cYÅ 5% evëvq bMG` KÌq Kiv nGjv|
” 7 eÅvsK •^GK DGîvjb 3,000 UvKv|
” 9 0061 bs •PK «¼viv 1,500 UvKv weævcb eÅq eve` cwiGkva Kiv nGjv|
’’ 10 iwdGKi wbKU •^GK 2/10, n/30 kGZÆ 8,000 UvKvi cYÅ KÌq|
’’ 12 AvKivg LvGbi cvIbv 1,800 UvKvi cƒYÆ wbÓ·wîGZ 1,750 UvKvi •PK cÉ`vb| •PK bs 0062|
’’ 15 `yRÆqGK 5% evëv géyi KGi Zvi wbKU •^GK 2,850 UvKvi •PK cvIqv •Mj|
’’ 18 iwdGKi cvIbv •PK «¼viv cwiGkva Kiv nGjv| •PK bs 0063|
’’ 28 webvgƒGjÅ cYÅ weZiY Kiv nGjv 300 UvKv|
[w`. ˆev. 16]
A K. KÌq LwZqvb ․Zwi KGiv| 2
A L. ‣KwU wZbNiv bM`vb eB ․Zwi KGiv| 4
A M. bM` cÉ`vb RvGe`v ․Zwi KGiv| 4
wnmvGei eBmgƒn 35

28 bs cÉGk²i mgvavb A
K
 Rbve Avwgbyj Bmjvg eyjeyj
KÌq LwZqvb wnmvGei •KvW bs@
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2015
•g-4 bM`vb wnmve 19,000 19,000
” 10 cÉG`q wnmve (iwdK) 8,000 27,000
” 28 weævcb wnmve 300 26,700
Dîi: KÌq wnmvGei D«¼†î 26,700 UvKv (•WweU)|
L Rbve Avwgbyj Bmjvg eyjeyj
•WweU wZbNiv bM`vb eB •KÌwWU
i. L. cÉ`î bM` eÅvsK fv. L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2015 2015
ˆg-1 eÅvGj´Ö we/wW 26,500 90,000 ˆg-4 KÌq wnmve 19,000
”7 eÅvsK wnmve wm 3,000 ”7 bM`vb wnmve wm 3,000
” 15 cÉvcÅ wnmve (`yRÆq) 150 2,850 ”9 weævcb wnmve 1,500
” 12 cÉG`q wnmve (AvKivg Lvb) 50 1,750
” 18 cÉG`q wnmve (iwdK) 160 7,840
” 31 eÅvGj´Ö wm/wW 10,500 78,760
150 29,500 92,850 210 29,500 92,850
Ryb-1 eÅvGj´Ö we/wW 10,500 78,760
Dîi: bM` D«¼î
† 10,500 UvKv, eÅvsK Rgvi D«¼†î 78,760 UvKv, cÉ`î evëv 150 UvKv ‣es cÉvµ¦ evëv 210 UvKv|
M
 Rbve Avwgbyj Bmjvg eyjeyj
bM` cÉ`vb RvGe`v
•PK KÌq cÉG`q AbÅvbÅ wnmve cÉvµ¦ evëv bM`
ZvwiL •WweU wnmveLvZ mƒò
bÁ¼i •WweU wnmve •WweU •KÌwWU •KÌwWU
2015
•g-4 KÌq 19,000 19,000
” 9 0061 weævcb 1,500 1,500
” 12 AvKivg Lvb 1,800 50 1,750
” 18 0063 iwdK 8,000 160 7,840
19,000 9,800 1,500 210 30,090
Dîi: bM` cÉ`vb RvGe`vi •hvMdj 30,300 UvKv|

cÉk²29 2015 mvGji Ryb gvGm myevZ •UÇWvGmÆi •jbG`bmgƒn wbÁ²i…c:



Ryb 1 1,00,000 UvKv bM`; 2,50,000 UvKvi miévg I 1,80,000 UvKvi h¯¨cvwZ wbGq eÅemvq ÷i‚ KGib|
” 7 Avjvcx •Kvs-‣i wbKU weKÌq 70,000 UvKv| Kvievwi evëv 10%| Pvjvb bs@ 100|
” 10 •Mvjvcx •Kvs-‣i wbKU 2/10, N/30 kGZÆ weKÌq 80,000 UvKv| Pvjvb bs@ 101|
” 15 •kdvjx •Kvs-‣i wbKU avGi weKÌq 50,000 UvKv| kZÆ 1/5, N/10| Pvjvb bs@ 102|
’’ 17 Avjvcx •Kvs-‣i wbKU nGZ 3% evëvq mgy`q A^Æ cvIqv •Mj|
’’ 18 bMG` cYÅ weKÌq 3,00,000 UvKv|
’’ 20 •Mvjvcx •Kvs-‣i wbKU nGZ cƒYÆ wbÓ·wîGZ mgy`q A^Æ cvIqv •Mj|
’’ 24 •kdvjx •Kvs-‣i wbKU cÉvcÅ cvIbv AGaÆK cvIqv •Mj|
’’ 30 jfÅvsk cÉvwµ¦ 10,000 UvKv|
[Kz. ˆev. 16]
A K. Ryb 1 ZvwiGLi Avw^ÆK NUbvmgƒn eÅvLÅvmn mvaviY RvGe`vq wjwce«¬ KGiv| 2
A L. wbGÁ²vÚ Kjvgmgƒn eÅenvi KGi ‣KwU ‘bM` cÉvwµ¦ RvGe`v’ cÉÕ §Z KGiv| Kjvgmgƒn: bM`vb wnmve@ •W.; weKÌq
evëv@ •W.; weKÌq wnmve@ •KÌ.; cÉvcÅ wnmve@ •KÌ.; AbÅvbÅ wnmve@ •KÌ.| 4
A M. ‣KwU ‣KNiv ‘weKÌq RvGe`v’ cÉÕ§Z KGiv| 4
36 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

29 bs cÉGk²i mgvavb A
K
 myevZ •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. •WweU •KÌwWU
c†. (UvKv) (UvKv)
2015 bM`vb wnmve 1,00,000
Ryb-1 Awdm miévg wnmve 2,50,000
h¯¨cvwZ wnmve 1,80,000
gƒjab wnmve 5,30,000
(bM` UvKv, miévg I h¯¨cvwZ wbGq eÅemvq AviÁ¿ Kiv nGjv)
•gvU 5,30,000 5,30,000
Dîi: RvGe`vi •hvMdj 5,30,000 UvKv|
L myevZ •UÇWvmÆ
bM` cÉvwµ¦ RvGe`v
ZvwiL •KÌwWU wnmveLvZ mƒò bM` •WweU weKÌq evëv weKÌq wnmve cÉvcÅ wnmve AbÅvbÅ wnmve
•WweU •KÌwWU •KÌwWU •KÌwWU
2015
Ryb 1 gƒjab 1,00,000 1,00,000
” 17 Avjvcx •Kvs 61,110 1,890 63,000
” 18 weKÌq 3,00,000 3,00,000
’’ 20 •Mvjvcx •Kvs 78,400 1,600 80,000
” 24 •kdvjx •Kvs 25,000 25,000
” 30 jfÅvsk 10,000 10,000
5,74,510 3,490 3,00,000 1,68,000 1,10,000
Dîi: bM` cÉvwµ¦ RvGe`vi •hvMdj 5,78,000 UvKv|
M
 myevZ •UÇWvmÆ
weKÌq RvGe`v (‣KNiv)
Pvjvb cÉvcÅ wnmve •WweU
ZvwiL •WweU wnmveLvZ mƒò
bs weKÌq wnmve •KÌwWU
2015
Ryb 7 Avjvcx •Kvs (MYbv-1) 100 63,000
” 10 •Mvjvcx •Kvs 101 80,000
” 15 •kdvjx •Kvs 102 50,000
1,93,000
Dîi: weKÌq RvGe`vi •hvMdj 1,93,000 UvKv|
MYbv: 1. Avjvcx •Kvs = 70,000  (70,000 – 10%) = 70,000  7,000 = 63,000 UvKv

cÉk²30 •gmvmÆ i…cmv •UÇWvmÆ-‣i ‣wcÉj 2015 gvGmi LyPiv bM`vb msKÌv¯¦ •jbG`bàGjv wbÁ²i…c:

2015 UvKv
‣wcÉj 1 LyPiv bM` D«¼î † 250
” 1 cÉavb KÅvwkqvi •^GK cƒeÆeZÆx gvGmi eÅq eve` cÉvwµ¦ 500
” 2 cÉPvGii DGóGkÅ cYÅ weZiY 1,250
” 6 KvMR I Kjg KÌq 115
’’ 9 wiKkv fvov cÉ`vb 50
” 12 avGi Awdm miévg KÌq 1,375
” 14 B´ŸviGbU eve` eÅq 100
” 18 evm fvov cwiGkva 40
” 21 cyivZb LeGii KvMR weKÌq 280
” 23 WvK LiP cÉ`vb 45
wnmvGei eBmgƒn 37

” 25 gwbnvwi `ËeÅvw` KÌq 65


” 28 cyivZb Avmevecò weKÌq 680
” 30 wcqbGK eKwkk cÉ`vb 50
[Kz. ˆev. 16]
A K. LyPiv bM`vb ewnf„ÆZ •jbG`bàGjv wjwce«¬ KGiv| 2
A L. AMÉ`î c«¬wZGZ ‣KwU LyPiv bM`vb ewn cÉÕ§Z KGiv| 4
A M. AMÉ`î eÅqmgƒGni RbÅ mswkÏÓ¡ LwZqvb wnmveàGjv cÉÕ§Z KGiv| 4
30 bs cÉGk²i mgvavb A
K LyPiv bM`vb ewn ewnf„ÆZ •jbG`bàGjv wPwn×Z Kiv nGjv:
ZvwiL weeiY
2015
‣wcÉj-2 cÉPvGii RbÅ webvgƒGjÅ cYÅ weZiY 1,250 UvKv|
” 12 evwKGZ Awdm miévg KÌq 1,375 UvKv|
” 21 cyivZb LeGii KvMR weKÌq 280 UvKv|
” 28 cyivZb Avmevecò weKÌq 680 UvKv|
L •gmvmÆ i‚cmv •UÇWvmÆ
•WweU LyPiv bM`vb eB (AMÉ`î c«¬wZGZ) •KÌwWU
LyPiv LiGPi weGkÏlY
cÉvµ¦ fv. •gvU cÉ`vb
ZvwiL weeiY gwbnvwi WvK I Zvi hvZvqvZ wewea LiP
UvKv bs. (UvKv)
(UvKv) (UvKv) (UvKv) (UvKv)
2015
250 ‣wcÉj-1 eÅvGj´Ö we/wW
500 ” 1 bM`vb wnmve
” 6 KvMR I Kjg KÌq 115 115
” 9 wiKkv fvov 50 50
” 14 B´ŸviGbU eÅq 100 100
” 18 evm fvov cÉ`vb 40 40
” 23 WvK LiP cÉ`vb 45 45
” 25 gwbnvwi `ËeÅ KÌq 65 65
” 30 wcqbGK eKwkk cÉ`vb 50 50
465 180 145 90 50
” 30 eÅvGj´Ö wm/wW 285 L.c†. L.c†. L.c†. L.c†.
750 750 cÉGZÅK cGÞi •hvMdj mswkÏÓ¡ bvwgK wnmveLvGZ
285 •g-1 eÅvGj´Ö we/wW •WweU KiGZ nGe|
465 ” 1 bM`vb wnmve
Dîi: LyPiv bM` D«¼î
† 285 UvKv|
M AMÉ`î eÅqmgƒGni RbÅ mswkÏÓ¡ LwZqvb wnmvemgƒn wbÁ²i…c:

•gmvmÆ i…cmv •UÇWvmÆ
gwbnvwi LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 180 180
WvK I Zvi LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 145 145
38 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

hvZvqvZ LiP wnmvGei •KvW bs


•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 90 90
wewea LiP wnmvGei •KvW bs
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2015
‣wcÉj-30 LyPiv bM`vb wnmve 50 50

cÉk²31 Rbve mgËvU-‣i 2015 mvGji •jbG`bàGjv wbÁ²i…c:



2015
Rvbyqvwi 1 bM` 50,000 UvKv ‣es 30,000 UvKvi Avmevcò wbGq eÅemvq ÷i‚ KGib|
” 5 gvwmK 10,000 UvKv •eZGb ‣KRb KgÆPvix wbGqvM w`Gjb|
” 10 avGi cYÅ KÌq 20,000 UvKv|
” 15 bMG` cYÅ KÌq 25,000 UvKv|
’’ 20 wbRÕ¼ Znwej •^GK •QGji Õ•zGji •eZb cÉ`vb 500 UvKv|
’’ 25 bMG` cYÅ weKÌq 90,000 UvKv|
’’ 30 KgÆPvixi •eZb cÉ`vb 10,000 UvKv|
[P. ˆev. 16]
A K. •jbG`b bq ‣gb NUbvàGjv DGÍÏL KGiv| 2
A L. 1, 10, 15 I 25 ZvwiGLi •jbG`bàGjv RvGe`vfzÚ KGiv| 4
A M. KÌq wnmve ‣es bM`vb wnmve cÉÕ§Z KGiv| 4
31 bs cÉGk²i mgvavb A
K •jbG`b bq ‣gb NUbvàGjv DGÍÏL Kiv nGjv:

ZvwiL weeiY
2015
Rvbyqvwi-5 gvwmK 10,000 UvKv •eZGb ‣KRb KgÆPvix wbGqvM w`Gjb|
Rvbyqvwi-20 wbRÕ¼ Znwej •^GK •QGji Õ•zGji •eZb cÉ`vb 500 UvKv|
L
 Rbve mgËvU
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. •WweU •KÌwWU
(UvKv) (UvKv)
2015
Rvby. 1 bM`vb wnmve 50,000
Avmevecò wnmve 30,000
gƒjab wnmve 80,000
(bM` UvKv I Avmevecò wbGq eÅemvq ÷i‚ Kiv nGjv)
’’ 10 KÌq wnmve 20,000
cÉG`q wnmve 20,000
(avGi cYÅ KÌq Kiv nGjv)
’’ 15 KÌq wnmve 25,000
bM`vb wnmve 25,000
(bMG` cYÅ KÌq Kiv nGjv)
’’ 25 bM`vb wnmve 90,000
weKÌq wnmve 90,000
(bMG` cYÅ weKÌq Kiv nGjv)
•gvU 2,15,000 2,15,000
Dîi: RvGe`vi •hvMdj 2,15,000 UvKv|
wnmvGei eBmgƒn 39

M
 Rbve mgËvU
KÌq wnmve wnmvGei •KvW bs@
Rv. •Ri
ZvwiL weeiY •WweU UvKv •KÌwWU UvKv
c†. •WweU •KÌwWU
2015 Ì
Rvby.-10 cÉG`q wnmve 20,000 20,000
” 15 bM`vb wnmve 25,000 45,000

bM`vb wnmve wnmvGei •KvW bs@


Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2015
Rvby.-1 gƒjab wnmve 50,000 50,000
” 15 KÌq wnmve 25,000 25,000
” 25 weKÌq wnmve 90,000 1,15,000
” 30 •eZb wnmve 10,000 1,05,000
Dîi: KÌq wnmvGei •Ri 45,000 UvKv (•WweU) ‣es bM`vb wnmvGei •Ri 1,05,000 UvKv (•WweU)|

cÉk²32 2015 mvGji 1 Rvbyqvwi wg. gZzÆRvi bM` I eÅvsK D«¼î


 † wQj h^vKÌGg 50,000 UvKv I 30,000 UvKv (•KÌ.)| DÚ
gvGm Zvi AbÅvbÅ •jbG`bàGjv wbÁ²i…c:
Rvbyqvwi 1 bMG` cYÅ KÌq 40,000 UvKv|
” 4 bMG` cYÅ weKÌq 80,000 UvKv|
” 8 gvi‚dvi KvQ •^GK cYÅ KÌq 70,000 UvKv|
” 12 kPxGbi KvQ •^GK 25,000 UvKvi •PK •cGq ZLbB eÅvsGK Rgv|
’’ 16 gvwjK KZ‡ÆK cYÅ DGîvjb 5,000 UvKv|
’’ 20 gvi‚dvi cvIbvi cƒYÆ wbÓ·wîGZ ZvGK 69,000 UvKv cÉ`vb Kiv nGjv|
’’ 24 bMG` •eZb cÉ`vb 5,000 UvKv, •PGK fvov cÉ`vb 4,000 UvKv|
’’ 28 eÅvsK •^GK DGîvjb 1,000 UvKv| [P. ˆev. 16]
A K. AbM` •jbG`bàGjv DGÍÏL KGiv| 2
A L. 1 •^GK 20 ZvwiGLi •jbG`b «¼viv bM`vb eB ․Zwi KGiv| 4
A M. 4, 12, 24 ‣es 28 ZvwiGLi •jbG`b «¼viv RvGe`v ․Zwi KGiv| 4
32 bs cÉGk²i mgvavb A
K AbM` •jbG`bàGjv wbÁ²i…c:
ZvwiL weeiY UvKv UvKv
2015
Rvby.-16 gvwjK KZƆK cYÅ DGîvjb 5,000
” 20 gvi‚dvi wbKU •^GK evëv cÉvwµ¦ [70,000 @ 69,000] 1,000
•gvU AbM` •jbG`b 6,000
Dîi: AbM` •jbG`Gbi cwigvY 6,000 UvKv|
L wg. gZzÆRv
•WweU wZbNiv bM`vb eB •KÌwWU
i. L. cÉ`î bM` eÅvsK fv. L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2015 2015
Rvby.-1 eÅvGj´Ö we/wW 50,000 Rvby.-1 eÅvGj´Ö we/wW 30,000
”4 weKÌq wnmve 80,000 ”1 KÌq wnmve 40,000
” 12 cÉvcÅ wnmve (kPxb) 25,000 ” 20 cÉG`q wnmve (gvi‚dv) 1,000 69,000
” 31 eÅGj´Ö wm/wW 5,000 ” 31 eÅvGj´Ö wm/wW 21,000
1,30,000 30,000 1,000 1,30,000 30,000
ˆdeË‚.-1 eÅvGj´Ö we/wW 21,000 ˆdeË‚.-1 evGj´Ö we/wW 5,000
Dîi: bM` D«¼î
† 21,000 UvKv, eÅvsK Rgvi D«¼†î (•KÌwWU) 5,000 UvKv ‣es cÉvµ¦ evëv 1,000 UvKv|
40 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 wg. gZzÆRv
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2015
Rvby.-4 bM`vb wnmve 80,000
weKÌq wnmve 80,000
(bMG` cYÅ weKÌq Kiv nGjv)
’’ 12 eÅvsK wnmve 25,000
cÉvcÅ wnmve (kPxb) 25,000
(kPxGbi KvQ •^GK cÉvµ¦ •PK ZLbB eÅvsGK Rgv nGjv)
’’ 24 •eZb wnmve 5,000
bM`vb wnmve 5,000
(bMG` •eZb cÉ`vb Kiv nGjv)
’’ 24 fvov wnmve 4,000
eÅvsK wnmve 4,000
(•PGK fvov cÉ`vb Kiv nGjv)
” 28 bM`vb wnmve 1,000
eÅvsK wnmve 1,000
(eÅemvGqi cÉGqvRGb eÅvsK nGZ DGîvjb Kiv nGjv)
•gvU 1,15,000 1,15,000
Dîi: RvGe`vi •hvMdj 1,15,000 UvKv|

cÉk²33 Rbve BDkv 1 gvPÆ 2015 ZvwiGL bM` 5,000 UvKv I 10,000 UvKvi Avmevecò wbGq eÅemvq ÷i‚ KGib|

cÉwZÓ¤vGb gvPÆ gvGmi •jbG`bàGjv wbÁ²i…c wQj:
2015
gvPÆ 2 avGi cYÅ KÌq 50,000 UvKv|
” 7 •PGKi gvaÅGg cYÅ weKÌq 45,000 UvKv|
” 15 fvov cvIqv •Mj 10,000 UvKv|
” 25 evwKGZ Avmevecò KÌq 15,000 UvKv|
’’ 30 wkÞvbwek fvZv cÉ`vb 5,000 UvKv|
’’ 31 bM` DGîvjb 2,500 UvKv|
[wm. ˆev. 16]
A K. DchyÆÚ ZG^Åi mvnvGhÅ eÅemvGqi 1 gvPÆ 2015 ZvwiGLi •gvU gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. 15, 25, 30 I 31 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv •`LvI| 4
A M. 1, 2, 7 I 15 ZvwiGLi •jbG`bàGjv wnmve mgxKiGY Kx cÉfve weÕ¦vi KGi Zv •Ueyjvi QGKi gvaÅGg •`LvI| 4
33 bs cÉGk²i mgvavb A
K •gvU gƒjaGbi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2015
gvPÆ-1 bM` 5,000
Avmevecò 10,000
•gvU gƒjab 15,000
Dîi: •gvU gƒjaGbi cwigvY 15,000 UvKv|
wnmvGei eBmgƒn 41

L
 Rbve BDkv
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2015
gvPÆ-15 bM`vb wnmve 10,000
cÉvµ¦ fvov wnmve 10,000
(fvov cvIqv •Mj)
’’ 25 Avmevecò wnmve 15,000
cÉG`q wnmve mieivnKvix wnmve 15,000
(evwKGZ Avmevecò KÌq Kiv nGjv)
’’ 30 wkÞvbwek fvZv wnmve 5,000
bM`vb wnmve 5,000
(wkÞvbwek fvZv cÉ`vb Kiv nGjv)
’’ 31 DGîvjb wnmve 2,500
bM`vb wnmve 2,500
(eÅwÚMZ cÉGqvRGb bMG` DGîvjb aiv nGjv)
•gvU 32,500 32,500
Dîi: RvGe`vi •hvMdj 32,500 UvKv|
M
 Rbve BDkv
•Ueyjvi QK (wnmve mgxKiGY •jbG`bàGjvi cÉfve weGkÏlY)
2015mvGji gvPÆ gvGmi RbÅ
mÁ·` `vq gvwjKvbv Õ¼Z½
ZvwiL = +
bM` + eÅvsK + Avmevecò cÉG`q wnmve gƒjab + Avq - eÅq
2015
gvPÆ-1 5,000 10,000 = + 15,000
5,000 10,000 = + 15,000
”2 = 50,000 (50,000)
5,000 10,000 = 50,000 + 15,000 (50,000)
”7 45,000 = 45,000
5,000 45,000 10,000 = 50,000 + 15,000 45,000 (50,000)
” 15 10,000 = 10,000
15,000 45,000 10,000 = 50,000 + 15,000 55,000 (50,000)
70,000 = 70,000
Dîi: wnmve mgxKiGYi •hvMdj 70,000 UvKv|

cÉk²34 2015 mvGji RyjvB gvGm Rbve kwdGKi eB nGZ wbGÁ²i •jbG`b I NUbvàGjv •bIqv nGqGQ:

RyjvB 1 Rbve kwdK bM` 1,00,000 UvKv, h¯¨cvwZ 70,000 UvKv ‣es eÅvsK nGZ 50,000 UvKv FY wbGq eÅemvq
AviÁ¿ KGib|
” 2 cÉwZ gvGm 10,000 UvKv •eZGb ‣KRb Awdm mnKvix wbGqvM •`b|
” 8 ‣KRb gGØjGK 50,000 UvKv •mev cÉ`vb KGi 20,000 UvKv cvIqv •Mj|
” 15 avGi mvµÏvBR KÌq Kiv nGjv 5,000 UvKv|
’’ 25 fwelÅr AvBb •mevi RbÅ ‣KRb gGØGji wbKU nGZ AwMÉg cvIqv •Mj 10,000 UvKv|
’’ 27 mvµÏvBR eÅen†Z nGqGQ 2,000 UvKv|
’’ 30 Awdm mnKvixi •eZb •`qv nGjv|
[h. ˆev. 16]
A K. cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. RyjvB 8, 25, 27 I 30 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
A M. DchyÆÚ •jbG`bàGjv •Ueyjvi QGK wnmve mgxKiGYi cÉfve •`LvI| 4
42 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

34 bs cÉGk²i mgvavb A
K cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq:

weeiY UvKv UvKv
bM` 1,00,000
h¯¨cvwZ 70,000
•gvU cÉviwÁ¿K gƒjab 1,70,000
Dîi: cÉviwÁ¿K gƒjab 1,70,000 UvKv|
L Rbve kwdK
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU UvKv •KÌwWU UvKv
2015
RyjvB-8 bM`vb wnmve 20,000
cÉvcÅ wnmve 30,000
•mev Avq wnmve 50,000
(bMG` I avGi •mev cÉ`vb Kiv nGjv)
’’ 25 bM`vb wnmve 10,000
AwMÉg •mev Avq wnmve 10,000
(AwMÉg •mev Avq cvIqv •Mj)
’’ 27 mvµÏvBR LiP wnmve 2,000
mvµÏvBR wnmve 2,000
(mvµÏvBR LiP wnmvefzÚ Kiv nGjv)
’’ 30 •eZb wnmve 10,000
bM`vb wnmve 10,000
(bMG` •eZb cwiGkva Kiv nGjv)
•gvU 72,000 72,000
Dîi: RvGe`vi •hvMdj 72,000 UvKv|
M
 Rbve kwdK
•Ueyjvi QK (wnmve mgxKiGY •jbG`bàGjvi cÉfve weGkÏlY)
2015 mvGji RyjvB gvGmi RbÅ
mÁ·` `vq gvwjKvbv Õ¼Z½
ZvwiL + cÉvcÅ = eÅvsK + cÉG`q + AbycvwRÆZ +
bM` + h¯¨cvwZ + mvµÏvBR gƒjab + Avq - eÅq
wnmve FY wnmve ˆmev Avq
2015
RyjvB- 1,50,000 70,000 = 50,000 + 1,70,000
1
1,50,000 70,000 = 50,000 + 1,70,000
’’ 8 20,000 30,000 = 50,000
1,70,000 70,000 30,000 = 50,000 + 1,70,000 50,000
’’ 15 5,000 = 5,000
1,70,000 70,000 30,000 5,000 = 50,000 5,000 + 1,70,000 50,000
’’ 25 10,000 = 10,000
1,80,000 70,000 30,000 5,000 = 50,000 5,000 10,000 + 1,70,000 50,000
” 27 (2,000) = (2,000)
1,80,000 70,000 30,000 3,000 = 50,000 5,000 10,000 + 1,70,000 50,000 (2,000)
” 30 (10,000) = (10,000)
1,70,000 70,000 30,000 3,000 = 50,000 5,000 10,000 1,70,000 50,000 (12,000)
2,73,000 = 2,73,000
Dîi: wnmve mgxKiGYi •hvMdj 2,73,000 UvKv|
wnmvGei eBmgƒn 43

cÉk²35 Avw`jv •UÇWvGmÆi 2015 mvGji Rvbyqvwi gvGm wbGÁ²i •jbG`bàGjv msNwUZ nq:

2015
Rvbyqvwi 1 nvGZ bM` 55,000 UvKv; eÅvsK Rgv (•WweU) 15,000 UvKv|
” 4 eÅvsGK Rgv •`qv nGjv 6,000 UvKv|
” 8 ZvwgGgi wbKU nGZ 5% evëv evG` 3,800 UvKv •PGK cvIqv •Mj|
” 13 cÉG`q wnmve wPbwZqvi eivei 5% evëv evG` 6,000 UvKvi •PK BmyÅ Kiv nGjv|
’’ 20 bMG` cYÅ KÌq 10,000 UvKv|
’’ 22 KwÁ·DUvi KÌq 10,000 UvKv|
’’ 28 wiUzGK 10% evëv evG` 4,500 UvKvi •PK cÉ`vb Kiv nGjv|
’’ 29 evwofvov cÉ`vb Kiv nGjv 10,000 UvKv (evwowUi AGaÆGK gvwjK wbGR emevm KGi)
” 31 mgvcbx D«¼†Gîi 2,800 UvKv •iGL evwK UvKv eÅvsGK Rgv •`qv nGjv|
[h. ˆev. 16]
A K. Rvbyqvwi 20 ZvwiGLi •jbG`Gbi mvnvGhÅ ‣KwU •WweU fvDPvi ․Zwi KGiv| 2
A L. 13, 20, 22 I 29 ZvwiGLi •jbG`Gbi mvnvGhÅ ‣KLvwb bM` cÉ`vb RvGe`v ․Zwi KGiv| 4
A M. 01, 04, 08, 28 I 31 ZvwiGLi •jbG`Gbi mvnvGhÅ ‣KLvwb wZbNiv bM`vb ewn ․Zwi KGiv| 4
35 bs cÉGk²i mgvavb A
K Rvbyqvwi 20 ZvwiGLi •jbG`Gbi wfwîGZ cÉÕ§ZK‡Z •WweU fvDPviwU wbÁ²i…c:
Avw`jv •UÇWvmÆ
•WweU fvDPvi
•WweU fvDPvi bÁ¼i:..................... ZvwiL: 20 Rvbyqvwi, 2015
wnmve LvGZi bvg: KÌq wnmve MÉnYKvixi bvg:...................
wVKvbv:.............................
KÌwgK bs LiGPi weeiY UvKv
1 bMG` cYÅ KÌq 10,000
10,000
UvKv (K^vq): `k nvRvi UvKv gvò|
KÅvwkqvi Õ¼vÞi wnmveiÞGKi Õ¼vÞi eÅeÕ©vcGKi Õ¼vÞi MÉnxZvi Õ¼vÞi
L Avw`jv •UÇWvmÆ
bM` cÉ`vb RvGe`v
•PK mƒ KÌq cÉG`q wnmve AbÅvbÅ wnmve cÉvµ¦ evëv bM`
ZvwiL •WweU wnmve LvZ
bÁ¼i ò •WweU •WweU •WweU •KÌwWU •KÌwWU
2015
Rvby.-13 cÉG`q wnmve (wPbwZqv) 6,316 316 6,000
” 20 KÌq 10,000 10,000
” 22 Awdm miévg 10,000 10,000
” 29 fvov (10,000 — 2) 5,000 5,000
” 29 DGîvjb 5,000 5,000
10,000 6,316 20,000 316 36,000
Dîi: bM` cÉ`vb RvGe`vi •hvMdj 36,316 UvKv|
M Avw`jv •UÇWvmÆ
•WweU wZbNiv bM`vb eB •KÌwWU
i. L. cÉ`î bM` eÅvsK fv. L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2015 2015
Rvby.-1 eÅvGj´Ö we/wW 55,000 15,000 Rvby.-4 eÅvsK wnmve wm 6,000
”4 bM`vb wnmve wm 6,000 ” 28 cÉG`q wnmve (wiUz) 500 4,500
”8 cÉvcÅ wnmve (Zvwgg) 200 3,800 ” 31 eÅvsK wnmve wm 46,200
” 31 bM`vb wnmve wm 46,200 ” 31 eÅvGj´Ö wm/wW 2,800 66,500

200 55,000 71,000 500 55,000 71,000


•deË.‚ -1 eÅvGj´Ö we/wW 2,800 66,500
Dîi: bM` Rgv 2,800 UvKv, eÅvsK Rgv 66,500 UvKv, cÉ`î evëv 200 UvKv ‣es cÉvµ¦ evëv 500 UvKv|
44 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²36 bycyi ‣es m´Ö 01-01-2015 ZvwiGL bM` 50,000 UvKv wbGq eÅemv AviÁ¿ KGi| Rvbyqvwi gvGm Zvi eÅemvGqi

•jbG`bmgƒn wbÁ²i…c:-
Rvby. 3 Avmevecò KÌq 9,000 UvKv|
” 4 gvj weKÌq 11,000 UvKv|
” 7 Nifvov cÉ`vb 2,500 UvKv|
” 9 mvjvGgi wbKU avGi weKÌq Kiv nGjv 17,000 UvKv|
” 13 eÅwÚMZ cÉGqvRGb DGîvjb Kiv nGjv 1,300 UvKv|
” 25 iwnGgi wbKU •^GK avGi 12,500 UvKvi gvj KÌq Kiv nGjv|
” 28 cÉvcÅ wnmve •^GK bM` cÉvwµ¦ 15,000 UvKv|
” 30 KgÆPvwiG`i •eZb •`qv nGjv 7,000 UvKv|
[e. ˆev. 16]
A K. •gvU weKÌGqi cwigvY wbYÆq KGiv| 2
A L. 13, 25, 28 I 30 ZvwiGLi •jbG`bàGjv cÉGqvRbxq RvGe`v `vI| 4
A M. L-•Z DwÍÏwLZ •jbG`bàGjv wnmve mgxKiGY Kx cÉfve weÕ¦vi KGi Zv mviYx QGKi gvaÅGg •`LvI| 4
36 bs cÉGk²i mgvavb A
K •gvU weKÌGqi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2015
Rvby-4 gvj weKÌq 11,000
”- 9 mvjvGgi wbKU avGi weKÌq 17,000
•gvU weKÌq 28,000
Dîi: •gvU weKÌGqi cwigvY 28,000 UvKv|
L bycyi AÅv´£ m´Ö
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. •WweU UvKv •KÌwWU UvKv
c†.
2015
Rvby.-13 DGîvjb wnmve 1,300
bM`vb wnmve 1,300
(gvwjGKi DGîvjb wnmvefzÚ Kiv nGjv)
’’ 25 KÌq wnmve 12,500
cÉG`q wnmve (iwng) 12,500
(avGi gvj KÌq wnmvefzÚ Kiv nGjv)
’’ 28 bM`vb wnmve 15,000
cÉvcÅ wnmve 15,000
(cÉvcÅ wnmvGei UvKv cvIqv •Mj)
’’ 30 •eZb wnmve 7,000
bM`vb wnmve 7,000
(•eZb cwiGkva Kiv nGjv)
•gvU 35,800 35,800
Dîi: RvGe`vi •hvMdj 35,800 UvKv|
M
 bycyi AÅv´£ m´Ö
•Ueyjvi QK (wnmve mgxKiGY •jbG`bàGjvi cÉfve weGkÏlY)
2015 mvGji Rvbyqvwi gvGmi RbÅ
mÁ·` `vq gvwjKvbv Õ¼Z½
ZvwiL = +
bM` + cÉvcÅ wnmve + cÉG`q wnmve gƒjab  eÅq  DGîvjb
2015
Rvby.-13 (1,300) = + (1,300)
wnmvGei eBmgƒn 45

mÁ·` `vq gvwjKvbv Õ¼Z½


ZvwiL = +
bM` + cÉvcÅ wnmve + cÉG`q wnmve gƒjab  eÅq  DGîvjb
(1,300) = (1,300)
+
’’ 25 = 12,500 (12,500)
(1,300) = 12,500 (12,500) (1,300)
+
’’ 28 15,000 (15,000) =
13,700 (15,000) = 12,500 (1,300)
+
’’ 30 (7,000) = (7,000)
6,700 (15,000) = 12,500 + (19,500) (1,300)
(8,300) = (8,300)
Dîi: wnmve mgxKiGYi •hvMdj (8,300) UvKv|
cÉk²37 wg. Avwgb 1 Rvbyqvwi, 2015 ZvwiGL bM` 75,000 UvKv wbGq eÅemvq ÷i‚ KGib| Rvbyqvwi gvGm Zvi eÅemvGqi

•jbG`bmgƒn wbÁ²i…c@
2015
Rvby. 3 cYÅ KÌq Kiv nGjv 25,000 UvKv, hvi 12,000 UvKv bMG` ‣es AewkÓ¡vsk avGi|
” 4 Avmevecò KÌq 7,000 UvKv|
” 6 fvov •`qv nGjv 9,000 UvKv, hvi 1/3 Ask eÅwÚMZ eÅenvGii RbÅ|
” 8 RvgvGji wbKU •^GK cYÅ •diZ cvIqv •Mj 1,300 UvKv|
” 11 ivwKGei wbKU •^GK cYÅ KÌq 9,600 UvKv|
” 16 4,200 UvKvi cÉG`q •bvU bMG` cwiGkva Kiv nq|
” 19 AvwjGgi wbKU cYÅ weKÌq Kiv nq 5,300 UvKv|
” 25 bMG` KgÆPvixG`i •eZb •`qv nGjv 5,000 UvKv ‣es •PK «¼viv weævcb wej •`qv nGjv 900 UvKv|
[e. ˆev. 16]
A K. Rvbyqvwi gvGmi •gvU KÌGqi cwigvY •`LvI| 2
A L. bM`vb eB-‣ wjwce«¬ nGe bv-‣i…c •jbG`bàGjv RvGe`vfzÚ KGiv| 4
A M. DwÍÏwLZ •jbG`bàGjv «¼viv ‣KLvbv `y’Niv bM`vb eB cÉÕ§Z KGiv| 4
37 bs cÉGk²i mgvavb A
K Rvbyqvwi gvGmi •gvU KÌGqi cwigvY wbYÆq:

ZvwiL weeiY UvKv UvKv
2015
Rvby-3 bM` I evwKGZ cYÅ KÌq 25,000
”- 11 ivwKGei wbKU •^GK cYÅ KÌq 9,600
•gvU KÌq 34,600
Dîi: Rvbyqvwi gvGm •gvU KÌGqi cwigvY 34,600 UvKv|
L wg. Avwgb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. •WweU UvKv •KÌwWU UvKv
2015
Rvby.-3 KÌq wnmve (25,000 - 12,000) 13,000
cÉG`q wnmve 13,000
(evwKGZ cYÅ KÌq Kiv nGjv)
’’ 8 weKÌq •diZ wnmve 1,300
cÉvcÅ wnmve (Rvgvj) 1,300
(evwKGZ weKÌxZ cYÅ •diZ cvIqv •Mj)
’’ 11 KÌq wnmve 9,600
cÉG`q wnmve (ivwKe) 9,600
(evwKGZ cYÅ KÌq Kiv nGjv)
46 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. •WweU UvKv •KÌwWU UvKv


’’ 16 cÉvcÅ wnmve (Avwjg) 5,300
weKÌq wnmve 5,300
(evwKGZ cYÅ weKÌq Kiv nGjv)
•gvU 29,200 29,200
Dîi: RvGe`vi •hvMdj 29,200 UvKv|
M wg. Avwgb
•WweU `yNiv bM`vb eB •KÌwWU
i. L. bM` eÅvsK fv. L. bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. UvKv UvKv bs c†. UvKv UvKv
2015 2015
Rvby.-1 gƒjab wnmve 75,000 Rvby.-3 KÌq wnmve 12,000
” 31 eÅvGj´Ö wm/wW 900 ” 4 Avmevecò wnmve 7,000
”6 fvov wnmve 6,000
’’ 6 DGîvjb wnmve 3,000
” 16 cÉG`q •bvU wnmve 4,200
” 25 •eZb wnmve 5,000
” 25 weævcb wnmve 900
” 31 eÅvGj´Ö wm/wW 37,800
75,000 900 75,000 900
•deË‚.-1 eÅvGj´Ö we/wW 37,800 •dÌey.-1 eÅvGj´Ö we/wW 900
Dîi: bM` D«¼î † 37,800 UvKv ‣es eÅvsK RgvwZwiÚ 900 UvKv|

cÉk²38 Rbve iwng ‣KwU •`vKvGbi gvwjK| 2014 mvGji 1 Ryb ZvwiGL Zvi wewf®² wnmvGei D«¼î
 † wQj : bM` 20,000
UvKv, cÉvcÅ wnmve 35,000 UvKv, gRy` cYÅ 22,000 UvKv ‣es cÉG`q wnmve 15,000 UvKv| Ryb gvGm mÁ·vw`Z NUbvàGjv
wQj wbÁ²i…c:
Ryb 3 Rbve iwng AwZwiÚ gƒjabÕ¼i…c KvievGi bM` 5,000 UvKv wewbGqvM KGib|
” 13 bM` KÌq 15,000 UvKv I evwKGZ KÌq 25,000 UvKv|
” 19 gvwmK 5,000 UvKv •eZGb ‣KRb weKÌqKgÆx wbGqvM KGib|
” 30 fvov cwiGkva KGib 600 UvKv| [Xv. ˆev. 15]
A K. 2014 mvGji 1 Ryb ZvwiGL gƒjab wbYÆq KGiv| 2
A L. wnmve mgxKiGY •jbG`bàGjvi cÉfve •`LvI| 4
A M. •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
38 bs cÉGk²i mgvavb A
K 2014 mvGji 1 Ryb ZvwiGL gƒjab wbYÆq :
ZwiL weeiY UvKv UvKv
2014
Ryb-1 bM` 20,000
’’ 1 cÉvcÅ wnmve 35,000
’’ 1 gRy` cYÅ 22,000
77,000
’’ 1 ev` : cÉG`q wnmve (15,000)
cÉviwÁ¿K gƒjab 62,000
Dîi : cÉviwÁ¿K gƒjab 62,000 UvKv|
wnmvGei eBmgƒn 47

L
 Rbve iwng
•Ueyjvi QK (wnmve mgxKiGY •jbG`bàGjvi cÉfve weGkÏlY)
2014 mvGji Ryb gvGmi RbÅ
ZvwiL D«¼î
† mÁ·` = `vq gvwjKvbv Õ¼Z½ g¯¦eÅ
bM` cÉvcÅ wnmve gRy` cYÅ = cÉG`q wnmve
2014
Ryb-1 D«¼î
† 20,000 35,000 22,000 = 15,000 62,000 gƒjab Avbqb
D«¼î
† 20,000 35,000 22,000 = 15,000 62,000
”3 5,000 5,000
D«¼î
† 25,000 35,000 22,000 = 15,000 67,000
” 13 (15,000) 40,000 25,000
D«¼î
† 10,000 35,000 62,000 = 40,000 67,000
” 30 (600) (600) LiP
D«¼î
† 9,400 35,000 62,000 = 40,000 66,400
•gvU 1,06,400 = 1,06,400
Dîi : wnmve mgxKiGYi •hvMdj 1,06,400 UvKv|
•bvU : ‣LvGb cYÅ KÌq wbZÅ gRy` c«¬wZGZ wnmvefzÚ Kiv nGqGQ| wK¯§ Kvjvw¯¦K gRy` c«¬wZGZ wnmvefzÚ Kiv nGj gvwjKvbv
Õ¼Z½ 40,000 UvKv nËvm •cZ ‣es wnmve mgxKiGYi •hvMdj 66,400 UvKv nGZv|
M Rbve iwng
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Ryb-3 bM`vb wnmve 5,000
gƒjab wnmve 5,000
(eÅemvGq AwZwiÚ gƒjab wewbGqvM Kiv nGjv)
Ryb-13 KÌq wnmve 40,000
bM`vb wnmve 15,000
cÉG`q/cvIbv`vi wnmve 25,000
(bMG` I avGi cYÅ KÌq Kiv nGjv)
Ryb-19 eÅemvwqK •jbG`b bq
Ryb-30 fvov wnmve 600
bM`vb wnmve 600
(fvov cÉ`vb Kiv nGjv)
•gvU 45,600 45,600
Dîi : RvGe`vi •hvMdj 45,600 UvKv|

cÉk²39 Rbve bvwmi 1 RyjvB, 2014 ZvwiGL bM` 6,000 UvKv I 17,000 UvKv eÅvsK Rgv wbGq eÅemv ÷i‚ KGib| H

gvGmi wbeÆvwPZ KGqKwU •jbG`b wQj wbÁ²i…c :
RyjvB 6 30,000 UvKv gƒGjÅi cYÅ 5% evëvq bMG` weKÌq|
” 12 wkÞvbwek •mjvwg eve` 700 UvKv cvIqv •Mj|
” 24 gwgbyGji wbKU cvIbv 14,000 UvKv 2% evëvq 13,720 UvKvi ‣KwU •PK cÉvwµ¦|
” 28 eÅvsK •^GK DGîvjb 5,000 UvKv| [Xv. ˆev. 15]
A K. Kvievwi evëvi cwigvY wbYÆq KGiv| 2
A L. bM` cÉvwµ¦ RvGe`v ․Zwi KGiv| 4
A M. ‣KwU wZbNiv bM`vb eB ․Zwi KGiv| 4
48 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

39 bs cÉGk²i mgvavb A
K Kvievwi evëvi cwigvY wbYÆq :

ZvwiL weeiY UvKv
2014
RyjvB-6 bMG` weKÌq (30,000 – 5%) 1,500
Dîi : Kvievwi evëvi cwigvY 1,500 UvKv|
L Rbve bvwmi
bM` cÉvwµ¦ RvGe`v
ZvwiL •KÌwWU wnmveLvZ mƒò bM`vb cÉ`î evëv cÉvcÅ wnmve weKÌq wnmve AbÅvbÅ
wnmve •WweU •WweU •KÌwWU •KÌwWU wnmve •KÌwWU
RyjvB-1 gƒjab 23,000 23,000
”6 weKÌq 28,500 28,500
” 12 wkÞvbwek •mjvwg 700 700
” 24 gwgbyj 13,720 280 14,000
65,920 280 14,000 28,500 23,700
Dîi : bM` cÉvwµ¦ RvGe`vi •hvMdj 66,200 UvKv|
M
 Rbve bvwmi
•WweU wZbNiv bM`vb eB •KÌwWU
i: L. cÉ`î bM` eÅvsK fv: L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2014 2014
RyjvB-1 gƒjab wnmve 6,000 17,000 RyjvB-28 bM`vb wnmve wm 5,000
”6 weKÌq wnmve 28,500 ” 31 eÅvGj´Ö wm/wW 40,200 25,720
” 12 wkÞvbwek •mjvwg 700
” 24 gwgbyj wnmve 280 13,720
” 28 eÅvsK wnmve wm 5,000

280 40,200 30,720 40,200 30,720


AvMÕ¡-1 eÅvGj´Ö we/wW 40,200 25,720
Dîi : bM` Rgv 40,200 UvKv; eÅvsK D«¼†î 25,720 UvKv ‣es cÉ`î evëv 280 UvKv|

cÉk²40 2014 mvGji 1 Rvbyqvwi ZvwiGL Rbve •mwjg bM` 1,40,000 UvKv ‣es 60,000 UvKv gƒGjÅi Avmevecò wbGq

•mevKvhÆ AviÁ¿ KiGjb| DÚ gvGm Zvi •jbG`bmgƒn wbÁ²i…c :
2014
Rvbyqvwi 2 wZb gvGmi fvov cÉ`vb 6,000 UvKv|
” 5 bMG` •mev cÉ`vb 20,000 UvKv ‣es avGi •mev cÉ`vb 10,000 UvKv|
” 7 avGi gwbnvwi KÌq 5,000 UvKv|
” 8 10,000 UvKv gvwmK •eZGb gÅvGbRvi wbGqvM|
” 10 wegv cÉ`vb 2,000 UvKv|
” 15 7 ZvwiGLi cÉG`q A^Æ cwiGkva|
” 20 weævcb eve` cÉ`vb 3,000 UvKv|
” 31 AvmevecGòi AePq 1,000 UvKv| [iv. ˆev. 15]
A K. •Kvb NUbvwU •jbG`b bq wPwn×Z KGiv| 2
A L. 2, 7, 15 I 20 ZvwiGLi •jbG`bàGjv RvGe`vfzÚ Ki (eÅvLÅvi cÉGqvRb bvB)| 4
A M. DchyÆÚ •jbG`bàGjv «¼viv wnmve mgxKiY ․Zwi KGiv| 4
40 bs cÉGk²i mgvavb A
K •Kvb NUbvwU •jbG`b bq wbYÆq KGiv:
ZvwiL weeiY
2014
Rvby.-8 10,000 UvKv gvwmK •eZGb gÅvGbRvi wbGqvM
wnmvGei eBmgƒn 49

L
 Rbve •mwjg
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Rvby.-2 AwMÉg fvov wnmve 6,000
bM`vb wnmve 6,000
”7 gwbnvwi wnmve 5,000
cÉG`q wnmve 5,000
” 15 cÉG`q wnmve 5,000
bM`vb wnmve 5,000
” 20 weævcb LiP wnmve 3,000
bM`vb wnmve 3,000
•gvU 19,000 19,000
Dîi : RvGe`vi •hvMdj 19,000 UvKv|
M
 Rbve •mwjg
•Ueyjvi QK (wnmve mgxKiGY •jbG`bàGjvi cÉfve weGkÏlY)
2014 mvGji Rvbyqvwi gvGmi RbÅ
ZvwiL D«¼†î mÁ·` = `vq gvwjKvbv Õ¼Z½ g¯¦eÅ
bM` AwMÉg fvov cÉvcÅ wnmve Avmevecò = cÉG`q wnmve
2014
Rvby.-1 1,40,000 60,000 = 2,00,000 wewbGqvM
D«¼†î 1,40,000 60,000 = 2,00,000
”2 (6,000) 6,000 =
D«¼†î 1,34,000 6,000 60,000 = 2,00,000
”5 20,000 10,000 = 30,000 Avq
D«¼†î 1,54,000 6,000 10,000 60,000 = 2,30,000
”7 = 5,000 (5,000) LiP
D«¼†î 1,54,000 6,000 10,000 60,000 = 5,000 2,25,000
” 10 (2,000) = (2,000) LiP
D«¼†î 1,52,000 6,000 10,000 60,000 = 5,000 2,23,000
” 15 (5,000) = (5,000)
D«¼†î 1,47,000 6,000 10,000 60,000 = 2,23,000
” 20 (3,000) = (3,000) LiP
D«¼†î 1,44,000 6,000 10,000 60,000 = 2,20,000
” 31 (1,000) (1,000) LiP
D«¼†î 1,44,000 6,000 10,000 59,000 = 2,19,000
” 31 (2,000) = (2,000) LiP
D«¼†î 1,44,000 4,000 10,000 59,000 = 2,17,000
•gvU 2,17,000 = 2,17,000
Dîi : wnmve mgxKiGYi •hvMdj 2,17,000 UvKv|

cÉk²41 •gmvmÆ iwng AÅv´£ •Kvs-‣ wbGÁ²i •jbG`bàGjv 2014 mvGji Rvbyqvwi gvGm msNwUZ nGqGQ :

2014
Rvby. 1 bM` Znwej 22,000 UvKv| eÅvsK eÅvGj´Ö (RgvwZwiÚ) 6,000 UvKv|
” 4 cYÅ weKÌq eve` bM` 8,500 UvKv ‣es •PGK 12,500 UvKv cvIqv •Mj| •PKLvwb mvG^ mvG^ eÅvsGK Rgv •`qv
nGjv|
” 6 eÅvsGK Rgv •`qv nGjv 15,000 UvKv|
” 8 bMG` Avmevecò KÌq 3,200 UvKv|
” 10 KgÆPvixG`i gRywi cÉ`vb 1,500 UvKv|
50 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

” 15 •PGK cYÅ KÌq 2,500 UvKv|


” 20 ivdvGK •PGK cÉ`vb 4,450 UvKv ‣es evëv géyi 50 UvKv|
” 22 AwdGmi cÉGqvRGb DGîvjb 10,000 UvKv|
” 25 500 UvKvi cÉvcÅ •bvU 490 UvKvq evëv Kiv nGjv|
” 28 25 ZvwiGLi cÉvcÅ wejLvwb AghÆv`vK‡Z nGjv|
” 30 eÅvsK RgvwZwiÚ my` avhÆ Kiv nGjv 200 UvKv|
” 31 mgvcbx D«¼†Gîi 5,000 UvKv •iGL AewkÓ¡ UvKv eÅvsGK Rgv •`qv nGjv| [iv. ˆev. 15]
A K. DÚ •jbG`bàwji gGaÅ K´ŸÈv bw^àwj wPwn×Z KGiv| 2
A L. KÌq wnmve I weKÌq wnmve cÉÕ§Z KGiv| 4
A M. •gmvmÆ iwng AÅv´£ •Kvs-‣i wZbNiv bM`vb ewn ․Zwi KGiv| 4
41 bs cÉGk²i mgvavb A
K K´ŸÈv bw^àGjv nGjv :

ZvwiL •jbG`b
2014
Rvby.-6 eÅvsGK Rgv •`qv nGjv 15,000 UvKv|
Rvby.-22 AwdGmi cÉGqvRGb DGîvjb 10,000 UvKv|
Rvby.-31 mgvcbx D«¼†Gîi 5,000 UvKv •iGL AewkÓ¡ UvKv eÅvsGK Rgv|
L
 KÌq wnmve wnmvGei •KvW bs 
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
Rvby.-15 eÅvsK wnmve 2,500 2,500
weKÌq wnmve wnmvGei •KvW bs 
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
Rvby.-4 bM`vb wnmve 8,500 8,500
” 4 eÅvsK wnmve 12,500 21,000
Dîi : KÌq wnmvGei •Ri 2,500 UvKv (•WweU) I weKÌq wnmvGei •Ri 21,000 UvKv (•KÌwWU)|
M •gmvmÆ iwng AÅv´£ •Kvs
•WweU wZbNiv bM`vb eB •KÌwWU
i: L. cÉ`î bM` eÅvsK fv: L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2014 2014
Rvby.-1 eÅvGj´Ö we/wW 22,000 Rvby.-1 eÅvGj´Ö we/wW 6,000
”4 weKÌq wnmve 8,500 12,500 ” 6 eÅvsK wnmve wm 15,000
”6 bM`vb wnmve wm 15,000 ” 8 Avmevecò wnmve 3,200
” 22 eÅvsK wnmve wm 10,000 ” 10 gRywi wnmve 1,500
” 25 cÉvcÅ •bvU wnmve 10 490 ” 15 KÌq wnmve 2,500
” 31 bM`vb wnmve wm 16,290 ” 20 ivdv wnmve 50 4,450
” 22 bM`vb wnmve wm 10,000
” 28 cÉvcÅ wnmve 500
” 30 eÅvsK my` PvRÆ wnmve 200
” 31 eÅvsK wnmve wm 16,290
” 31 eÅvGj´Ö wm/wW 5,000 20,140
10 40,990 43,790 50 40,990 43,790
•deË‚.-1 eÅvGj´Ö we/wW 5,000 20,140
Dîi : bM` Znwej 5,000 UvKv; eÅvsK Rgv 20,140 UvKv; cÉ`î evëv 10 UvKv I cÉvµ¦ evëv 50 UvKv|
wnmvGei eBmgƒn 51

cÉk²42 wg. wmivZ 1 Ryb 2014 ZvwiGL bM` 55,000 UvKv, cYÅ`ËeÅ 10,000 UvKv ‣es 15,000 UvKvi FY wbGq eÅemvq

AviÁ¿ KGib| DÚ gvGm Zvi AbÅvbÅ •jbG`b wbÁ²i…c :
2014
Ryb 5 wRnvG`i wbKU cYÅ weKÌq 10,000 UvKv hvi 40% bMG`|
” 15 wZb gvGmi fvov cÉ`vb 12,000 UvKv|
” 20 avGi weKÌGqi 10% Abv`vqx •`bv avhÆ KGiv|
” 25 miévg KÌq 3,000 UvKv|
” 30 •PGKi gvaÅGg •eZb cwiGkva 3,000 UvKv| [Kz. ˆev. 15]
A K. wg. wmivZ ‣i cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. Ryb 5, 15, 20 I 25 ZvwiGLi •jbG`bàGjvi RvGe`v `vwLjv •`LvI| (eÅvLÅvi cÉGqvRb bvB) 4
A M. Ryb 15, 20, 25 I 30 ZvwiGLi •jbG`bàGjv «¼viv wnmve mgxKiGY Kx cÉfve cGoGQ Zv •`LvI| 4
42 bs cÉGk²i mgvavb A
K wg. wmivZ-‣i cÉviwÁ¿K gƒjab wbYÆq :

weeiY UvKv UvKv
bM` 55,000
cYÅ `ËeÅ 10,000
cÉviwÁ¿K gƒjab 65,000
Dîi : cÉviwÁ¿K gƒjab 65,000 UvKv|
L wg. wmivZ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Ryb-5 bM`vb wnmve 4,000
cÉvcÅ wnmve (wRnv`) 6,000
weKÌq wnmve 10,000
” 15 AwMÉg fvov wnmve 12,000
bM`vb wnmve 12,000
” 20 Abv`vqx cvIbv wnmve (6,000  10%) 600
cÉvcÅ wnmve 600
” 25 miévg wnmve 3,000
bM`vb wnmve 3,000
•gvU 25,600 25,600
Dîi : RvGe`vi •hvMdj 25,600 UvKv|
M
 wg. wmivZ
•Ueyjvi QK (wnmve mgxKiGYi •jbG`bàGjvi cÉfve weGkÏlY)
2014 mvGji Ryb gvGmi RbÅ
ZvwiL D«¼î † mÁ·` = `vq gvwjKvbv Õ¼Z½ g¯¦eÅ
bM`vb eÅvsK cÉvcÅ wnmve AwMÉg fvov miévg
2014
Ryb-15 (12,000) 12,000 =
D«¼î
† (12,000) 12,000 =
” 20 (600) = (600) LiP
D«¼î
† (12,000) (600) 12,000 = (600)
” 25 (3,000) 3,000 =
D«¼î
† (15,000) (600) 12,000 3,000 = (600)
” 30 (3,000) = (3,000) LiP
D«¼î
† (15,000) (3,000) (600) 12,000 3,000 = (3,600)
•gvU (3,600) = (3,600)
Dîi: wnmve mgxKiGYi •hvMdj (3,600) UvKv|
52 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²43 wg. wknve 2014 mvGji 1 gvPÆ ZvwiGL nvGZ bM` 20,000 UvKv ‣es eÅvsK Rgvi •KÌwWU D«¼î
 † 5,700 UvKv wQj|
DÚ gvGm Zvi AbÅvbÅ •jbG`b wbÁ²i…c :
gvPÆ 2 bMG` weKÌq 12,000 UvKv| hvi AaÆvsk mvG^ mvG^ eÅvsGK Rgv •`qv nGjv|
” 4 wgGmm kv¯¦vi cvIbv 6,000 UvKv 5% evëvq 50% bMG` I 50% •PGK cwiGkva Kiv nGjv|
” 5 •`bv`vi dvwnGgi wbKU nGZ 10,000 UvKv cvIbvi 2% evëvq 4,800 UvKv bMG` I AewkÓ¡ UvKv •PGK
cvIqv •Mj| •PKLvwb H w`bB eÅvsGK Rgv •`qv nGjv|
” 15 Õ¼xK‡wZ weGji gvaÅGg KÌq 5,000 UvKv I avGi weKÌq 10,000 UvKv|
” 20 ZvwgGgi wbKU nGZ 5% evëvq 15,000 UvKvi cYÅ KÌq Kiv nGjv|
” 24 ZvwgGgi wbKU •^GK 250 UvKv evëvq 50% bMG` I 50% •PGK cwiGkva Kiv nGjv|
” 30 ZvwggGK BmyÅK‡Z •PKwU eÅvsK KZ‡KÆ cÉZÅvLÅvZ nGjv| [Kz. ˆev. 15]
A K. bM`vb eBGZ A¯¦fzÆÚ nGe bv ‣gb `dvàGjv wPwn×Z KGiv| 2
A L. 4, 5, 15 I 20 ZvwiGLi •jbG`Gbi RvGe`v `vwLjv •`LvI| 4
A M. ‣KLvwb wZbNiv bM`vb ewn ․Zwi KGiv| 4
43 bs cÉGk²i mgvavb A
K bM`vb eBGZ A¯¦fzÆÚ nGe bv ‣gb `dvàGjv nGjv :

ZvwiL weeiY UvKv
2014
gvPÆ-15 Õ¼xK‡wZ weGji gvaÅGg KÌq 5,000
” 15 avGi weKÌq 10,000
” 20 ZvwgGgi wbKU nGZ cYÅ KÌq 14,250
L
 wg. wknve
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
gvPÆ-4 cÉG`q wnmve (kv¯¦v) 6,000
bM`vb wnmve 2,850
eÅvsK wnmve 2,850
cÉvµ¦ evëv wnmve 300
(5% evëvq kv¯¦vi cvIbv bMG` I •PGK cwiGkva Kiv nGjv)
”5 bM`vb wnmve 4,800
eÅvsK wnmve 5,000
cÉ`î evëv wnmve 200
cÉvcÅ wnmve (dvwng) 10,000
(2% evëvq bMG` I •PGK cvIbv Av`vq Kiv nGjv)
” 15 KÌq wnmve 5,000
cÉG`q wej wnmve 5,000
(weGji gvaÅGg cYÅ KÌq Kiv nGjv)
” 15 cÉvcÅ wnmve 10,000
weKÌq wnmve 10,000
(avGi cYÅ weKÌq Kiv nGjv)
” 20 KÌq wnmve 14,250
cÉG`q wnmve (Zvwgg) 14,250
(5% evëvq avGi cYÅ KÌq Kiv nGjv)
•gvU 45,250 45,250
Dîi : RvGe`vi •hvMdj 45,250 UvKv|
wnmvGei eBmgƒn 53

M wg. wknve
•WweU wZbNiv bM`vb eB •KÌwWU
i: L. cÉ`î bM` eÅvsK fv: L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2014 2014
gvPÆ-1 eÅvGj´Ö we/wW 20,000 gvPÆ-1 eÅvGj´Ö we/wW 5,700
”2 weKÌq wnmve 6,000 6,000 ” 4 cÉG`q wnmve (kv¯¦v) 300 2,850 2,850
”5 cÉvcÅ wnmve (dvwng) 200 4,800 5,000 ” 24 cÉG`q wnmve (Zvwgg) 250 7,000 7,000
” 30 cÉG`q wnmve (Zvwgg) 7,000 ” 31 eÅvGj´Ö wm/wW 20,950 2,450
200 30,800 18,000 550 30,800 18,000
‣wcÉj-1 eÅvGj´Ö we/wW 20,950 2,450
Dîi : nvGZ bM` 20,950 UvKv; eÅvsK Rgv 2,450 UvKv; cÉ`î evëv 200 UvKv ‣es cÉvµ¦ evëv 550 UvKv|

cÉk²44 2014 mvGji 1 Rvbyqvwi ZvwiGL Rbve wiqvR bM` 80,000 UvKv, 40,000 UvKvi Avmevecò I wgZvi wbKU nGZ

50,000 UvKv FY wbGq eÅemvq ÷i‚ KGib| DÚ gvGm Zvi •jbG`bmgƒn wbÁ²i…c :
Rvbyqvwi 5 fÅvUmn bMG` gvj KÌq 57,500 UvKv|
” 10 iwdGKi wbKU bMG` gvj weKÌq 60,000 UvKv|
” 12 Av¯¦tGdiZ 5,000 UvKv|
” 15 Kwgkb cvIqv •Mj 7,000 UvKv|
” 20 bMG` h¯¨cvwZ KÌq 20,000 UvKv|
” 25 dvi‚GKi wbKU nGZ cYÅ KÌq 10,000 UvKv|
” 28 fvov cÉ`vb 8,000 UvKv|
” 30 dvi‚KGK cƒYÆ wbÓ·wîGZ 9,000 UvKv •`qv nGjv|
[P. ˆev. 15]
A K. wgt wiqvGRi eÅemvGqi ÷i‚GZ gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. 5, 12, 15 I 30 ZvwiGLi •jbG`bàGjv RvGe`vfzÚ KGiv (eÅvLÅvi cÉGqvRb bvB)| 4
A M. 10, 20, 25 I 28 ZvwiGLi •jbG`bàGjvi wnmve mgxKiGY cÉfve •`LvI| 4
44 bs cÉGk²i mgvavb A
K wg. wiqvGRi cÉviwÁ¿K gƒjaGbi cwigvY wbYÆq :
weeiY UvKv UvKv
bM` 80,000
Avmevecò 40,000
cÉviwÁ¿K gƒjab 1,20,000
Dîi : wiqvGRi cÉviwÁ¿K gƒjab 1,20,000 UvKv|
L Rbve wiqvR
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Rvby.-5 KÌq wnmve 50,000
fÅvU PjwZ wnmve 7,500
bM`vb wnmve 57,500
” 12 Av¯¦tGdiZ wnmve 5,000
bM`vb wnmve 5,000
” 15 bM`vb wnmve 7,000
cÉvµ¦ Kwgkb wnmve 7,000
” 30 cÉG`q wnmve (dvi‚K) 10,000
bM`vb wnmve 9,000
cÉvµ¦ evëv wnmve 1,000
•gvU 79,500 79,500
Dîi : RvGe`vi •hvMdj 79,500 UvKv|
•bvU: evwKGZ weKÌq bv ^vKvq Av¯¦tGdiZGK bMG` weKÌqK‡Z cGYÅi •diZ aiv nGjv|
54 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 Rbve wiqvR
•Ueyjvi QK (wnmve mgxKiGYi •jbG`bàGjvi cÉfve weGkÏlY)
2014 mvGji Ryb gvGmi RbÅ
ZvwiL D«¼î
† mÁ·` = `vq gvwjKvbv Õ¼Z½ g¯¦eÅ
bM` h¯¨cvwZ = cÉG`q wnmve
2014
Rvby-10 60,000 = 60,000 Avq
D«¼î
† 60,000 = 60,000
” 20 (20,000) 20,000 =
D«¼î
† 40,000 20,000 = 60,000
” 25 = 10,000 (10,000) LiP
D«¼î
† 40,000 20,000 = 10,000 50,000
” 28 (8,000) = (8,000) LiP
D«¼î
† 32,000 20,000 = 10,000 42,000
•gvU 52,000 = 52,000
Dîi: wnmve mgxKiGYi •hvMdj 52,000 UvKv|

cÉk²45 •gmvmÆ Zvwgg •UÇWvGmÆi wbGÁ²i •jbG`bàGjv 2014 mvGji gvPÆ gvGm msNwUZ nGqGQ :

2014
gvPÆ 1 nvGZ bM` 40,000 UvKv I eÅvsK Rgv 25,000 UvKv|
” 5 weKÌq 40,000 UvKv hvi 50% bMG`|
” 10 eÅvsK nGZ Awdm cÉGqvRGb 10,000 UvKv ‣es eÅwÚMZ cÉGqvRGb 5,000 UvKv DGîvjb|
” 12 KvMR I Kvwj KÌq 100 UvKv|
” 17 AwZwiÚ gƒjab Avbv nGjv 20,000 UvKv|
” 18 eÅvsGK Rgv •`qv nGjv 15,000 UvKv|
” 20 •UwjGdvb wej cwiGkva 200 UvKv|
” 22 evm fvov cÉ`vb 50 UvKv|
” 25 mvwe»Gii wbKU nGZ 10,000 UvKv cvIbvi cƒYÆ wbÓ·wîGZ 9,500 UvKv cvIqv •Mj|
” 28 AvcÅvqb LiP 100 UvKv|
” 30 bMG` Avmevecò weKÌq 20,000 UvKv|
[P. ˆev. 15]
A K. wecixZ `vwLjvi cwigvY wbYÆq KGiv| 2
A L. 5, 17, 25 I 30 ZvwiGLi •jbG`bàGjv wbGq bM` cÉvwµ¦ RvGe`v ․Zwi KGiv| 4
A M. 1, 10 I 18 ZvwiGLi •jbG`bàGjv wbGq DchyÚ QKwewkÓ¡ bM`vb eB ․Zwi KGiv| 4
45 bs cÉGk²i mgvavb A
K wecixZ `vwLjvi cwigvY wbYÆq :

ZvwiL weeiY UvKv UvKv
2014
gvPÆ-10 eÅvsK •^GK AwdGmi cÉGqvRGb DGîvjb 10,000
” 18 eÅvsGK Rgv •`qv nGjv 15,000
wecixZ `vwLjvi cwigvY 25,000
Dîi : wecixZ `vwLjvi cwigvY 25,000 UvKv|
L •gmvmÆ Zvwgg •UÇWvmÆ
bM` cÉvwµ¦ RvGe`v
ZvwiL •KÌwWU wnmveLvZ mƒò bM` cÉ`î evëv weKÌq •`bv`vi AbÅvbÅ wnmve
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
2014
gvPÆ-5 weKÌq 20,000 20,000
wnmvGei eBmgƒn 55

ZvwiL •KÌwWU wnmveLvZ mƒò bM` cÉ`î evëv weKÌq •`bv`vi AbÅvbÅ wnmve
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
” 17 gƒjab wnmve 20,000 20,000
” 25 mvwe»i 9,500 500 10,000
” 30 Avmevecò 20,000 20,000
69,500 500 20,000 10,000 40,000
Dîi : bM` cÉvwµ¦ RvGe`vi •hvMdj 70,000 UvKv|
M •gmvmÆ Zvwgg •UÇWvmÆ
•WweU `yNiv bM`vb eB •KÌwWU
L. bM` eÅvsK L. bM` eÅvsK
ZvwiL weeiY i:bs ZvwiL weeiY fv:bs
c†. UvKv UvKv c†. UvKv UvKv
2014 2014
gvPÆ-1 eÅvGj´Ö we/wW 40,000 25,000 gvPÆ-10 bM`vb wnmve wm 10,000
” 10 eÅvsK wnmve wm 10,000 ” 10 DGîvjb wnmve 5,000
” 18 bM`vb wnmve wm 15,000 ” 18 eÅvsK wnmve wm 15,000
” 31 eÅvGj´Ö wm/wW 35,000 25,000
50,000 40,000 50,000 40,000
‣wcÉj-1 eÅvGj´Ö we/wW 35,000 25,000
Dîi : bM` Znwej 35,000 UvKv ‣es eÅvsK Rgvi D«¼†î 25,000 UvKv|

cÉk²46 •gmvmÆ kvnxb •UÇWvGmÆi wbGÁ²i •jbG`bàGjv 2014 mvGji gvPÆ gvGm msNwUZ nGqwQj :

2014
gvPÆ 1 bM` Znwej 40,000 UvKv ‣es eÅvsK RgvwZwiÚ 5,500 UvKv|
” 4 cYÅ KÌq bMG` 15,000 UvKv ‣es evwKGZ 20,000 UvKv|
” 7 Z‡lvi wbKU nGZ 4,000 UvKv ‣es 3,000 UvKvi `ywU •PK cvIqv •Mj|
” 10 cYÅ weKÌq bMG` 25,000 UvKv ‣es evwKGZ 35,000 UvKv|
” 18 weGj Õ¼xK‡wZ cÉ`vGbi gvaÅGg cYÅ KÌq Kiv nGjv 8,000 UvKv|
” 25 eÅvsK KZ‡ÆK 9,000 UvKvi ‣KwU cÉvcÅ wej Av`vq nGjv ‣es 6,000 UvKvi ‣KwU cÉG`q wej cwiGkva nGjv|
” 27 KwiGgi wbKU nGZ 10,000 UvKv gƒGjÅi cYÅ 10% evëvq KÌq Kiv nGjv|
” 30 •`bv`vGii wbKU nGZ 12,000 UvKvi ‣KwU •PK cvIqv •Mj| [wm. ˆev. 15 ]
A K. •gvU KÌGqi cwigvY wbYÆq KGiv| 2
A L. bM`vb eBGZ A¯¦fzÆÚ nGe bv ‣i…c •jbG`bàGjv RvGe`vfzÚ KGiv| 4
A M. •gmvmÆ kvnxb •UÇWvGmÆi `yNiv bM`vb eB ․Zwi KGiv| 4
46 bs cÉGk²i mgvavb A
K •gvU KÌGqi cwigvY wbYÆq :

ZvwiL weeiY UvKv UvKv
2014
gvPÆ-4 cYÅ KÌq (bMG` + evwKGZ) 35,000
” 18 weGj Õ¼xK‡wZ cÉ`vGbi gvaÅGg cYÅ KÌq 8,000
” 27 10% evëvq KwiGgi wbKU nGZ KÌq 9,000
•gvU KÌq 52,000
Dîi : •gvU KÌGqi cwigvY 52,000 UvKv|
L •gmvmÆ kvnxb •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
gvPÆ-4 KÌq wnmve 20,000
cÉG`q wnmve 20,000
(evwKGZ cYÅ KÌq Kiv nGjv)
56 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)


” 10 cÉvcÅ wnmve 35,000
weKÌq wnmve 35,000
(evwKGZ cYÅ weKÌq Kiv nGjv)
” 18 KÌq wnmve 8,000
cÉG`q wej wnmve 8,000
(weGj Õ¼xK‡wZ cÉ`vGbi gvaÅGg KÌq Kiv nGjv)
” 27 KÌq wnmve 9,000
cÉG`q wnmve (Kwig) 9,000
(10% Kvievwi evëvq cYÅ KÌq Kiv nGjv)
•gvU 72,000 72,000
Dîi : RvGe`vi •hvMdj 72,000 UvKv|
M •gmvmÆ kvnxb •UÇWvmÆ
•WweU `yNiv bM`vb eB •KÌwWU
i: L. bM` eÅvsK fv: L. bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. UvKv UvKv bs c†. UvKv UvKv
2014 2014
gvPÆ-1 eÅvGj´Ö we/wW 40,000 gvPÆ-1 eÅvGj´Ö we/wW 5,500
”7 cÉvcÅ wnmve (Z‡lv) 7,000 ” 4 KÌq wnmve 15,000
” 10 weKÌq wnmve 25,000 ” 25 cÉG`q wej wnmve 6,000
” 25 cÉvcÅ wej wnmve 9,000 ” 31 eÅvGj´Ö wm/wW 50,000 16,500
” 30 cÉvcÅ wnmve 12,000
65,000 28,000 65,000 28,000
2014
‣wcÉj-1 eÅvGj´Ö we/wW 50,000 16,500
Dîi : nvGZ bM` 50,000 UvKv ‣es eÅvsGK Rgv 16,500 UvKv|

cÉk²47 Rbve gykwdGKi wnmve eB •^GK wbGÁ²i NUbvàGjv •bqv nGqGQ:



2014
Rvbyqvwi 1 Rbve gykwdK 20,000 UvKv bM` I 5,000 UvKvi Avmevecò wbGq eÅemv AviÁ¿ KGib|
” 3 5,000 UvKv gƒGjÅi gvj avGi KÌq KGib|
” 9 15,000 UvKv •eZGb ‣KRb KgÆPvixGK wbGqvM w`Gjb|
” 15 bMG` gvj weKÌq 17,000 UvKv|
” 20 eÅwÚMZ wnmve •^GK AvqKi cÉ`vb 4,000 UvKv|
” 25 gRywi cÉ`vb KGib 1,500 UvKv| [h. ˆev. 15]
A K. •jbG`b bq ‣gb NUbvàGjv wPwn×Z KGiv| 2
A L. 1, 3, 15 ‣es 25 ZvwiGLi •jbG`bàGjvi RvGe`v •jGLv| 4
A M. KÌq wnmve ‣es weKÌq wnmve cÉÕ§Z KGiv| 4
47 bs cÉGk²i mgvavb A
K •jbG`b bq ‣gb NUbv wPwn×ZKiY :

ZvwiL NUbv
2014
Rvby.-9 15,000 UvKv •eZGb ‣KRb KgÆPvix wbGqvM w`Gjb
” 20 eÅwÚMZ wnmve •^GK AvqKi cÉ`vb 4,000 UvKv
wnmvGei eBmgƒn 57

L
 Rbve gykwdK
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Rvby.-1 bM`vb wnmve 20,000
Avmevecò wnmve 5,000
gƒjab wnmve 25,000
(bM` I Avmevecò wbGq eÅemvq ÷i‚ KiGjb)
”3 KÌq wnmve 5,000
cÉG`q wnmve 5,000
(evwKGZ gvj KÌq Kiv nGjv)
” 15 bM`vb wnmve 17,000
weKÌq wnmve 17,000
(bMG` gvj weKÌq Kiv nGjv)
” 25 gRywi wnmve 1,500
bM`vb wnmve 1,500
(gRywi LiP cÉ`vb Kiv nGjv)
•gvU 48,500 48,500
Dîi : RvGe`vi •hvMdj 48,500 UvKv|
M
 Rbve gykwdK
KÌq wnmve wnmvGei •KvW bs 
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
Rvby.-3 cÉG`q wnmve 5,000 5,000
weKÌq wnmve wnmvGei •KvW bs 
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
Rvby.-15 bM`vb wnmve 17,000 17,000
Dîi : KÌq wnmvGei •Ri 5,000 UvKv (•WweU); weKÌq wnmvGei •Ri 17,000 UvKv (•KÌwWU)|

cÉk²48 1 •deË‚qvwi 2014 ZvwiGL Rbve iwkG`i bM` Rgvi D«¼î


 † 10,000 UvKv ‣es eÅvsK Rgv •KÌwWU D«¼î
† 8,000 UvKv,
Zvi AbÅvbÅ •jbG`b wQj wbÁ²i…c :
2014
•deË‚qvwi 2 bMG` 15,000 UvKvi gvj weKÌq Kiv nGjv|
” 5 iwnGgi wbKU nGZ gvj KÌq 10,000 UvKv|
” 8 KwiGgi wbKU nGZ •PK cvIqv •Mj 7,000 UvKv ‣es mGã mGã eÅvsGK Rgv •`qv nGjv|
” 10 bMG` cYÅ KÌq 10,000 UvKv|
” 12 eÅvsGK Rgv •`qv nGjv 14,000 UvKv|
” 14 gvwjK KZ‡ÆK cYÅ DGîvjb 3,000 UvKv|
” 23 iwnGgi cvIbvi cƒYÆ wbÓ·wîGZ 9,500 UvKv cÉ`vb Kiv nGjv|
” 25 •eZb cÉ`vb 3,000 UvKv ‣es •PGK fvov cÉ`vb 4,000 UvKv|
” 27 KvgvGji wbKU cÉvcÅ 9,000 UvKvi cvIbvi cƒYÆ wbÓ·wîGZ 8,700 UvKv cvIqv •Mj|
” 28 eÅvsK •^GK DGîvjb Kiv nGjv 4,000 UvKv| [h. ˆev. 15]
A K. AbM` •jbG`Gbi cwigvY MYbvmn wbYÆq KGiv| 2
A L. 1 •^GK 27 ZvwiGLi Z^ÅvàGjv «¼viv ‣KwU bM`vb eB ․Zwi KGiv| 4
A M. 8, 10, 12 ‣es 14 ZvwiGLi •jbG`bàGjvi RvGe`v KGiv| 4
58 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

48 bs cÉGk²i mgvavb A
K AbM` •jbG`Gbi cwigvY wbYÆq :

ZvwiL weeiY UvKv UvKv
2014
•deË‚.- gvwjK KZ‡ÆK cYÅ DGîvjb 3,000
14
” 23 iwnGgi wbKU nGZ evëv cÉvwµ¦ (10,000  9,500) 500
” 27 KvgvjGK evëv cÉ`vb (9,000  8,700) 300
AbM` •jbG`Gbi cwigvY 3,800
Dîi : AbM` •jbG`Gbi cwigvY 3,800 UvKv|
L Rbve iwk`
•WweU wZbNiv bM`vb eB •KÌwWU
i: L. cÉ`î bM` eÅvsK fv: L. cÉvµ¦ bM` eÅvsK
ZvwiL cÉvwµ¦ ZvwiL cÉ`vb
bs c†. evëv UvKv UvKv bs c†. evëv UvKv UvKv
2014 2014
•deË.‚ -1 eÅvGj´Ö we/wW 10,000 •deË.‚ -1 eÅvGj´Ö we/wW 8,000
”2 weKÌq wnmve 15,000 ” 10 KÌq wnmve 10,000
”8 cÉvcÅ wnmve (Kwig) 7,000 ” 12 eÅvsK wnmve wm 14,000
” 12 bM`vb wnmve wm 14,000 ” 23 cÉG`q wnmve (iwng) 500 9,500
” 27 cÉvcÅ wnmve (Kvgvj) 300 8,700 ” 25 •eZb wnmve 3,000
” 28 eÅvGj´Ö wm/wW 2,800 ” 25 fvov wnmve 4,000
” 28 eÅvGj´Ö wm/wW 9,000
300 36,500 21,000 500 36,500 21,000
gvPÆ-1 eÅvGj´Ö we/wW 9,000 gvPÆ-1 eÅvGj´Ö we/wW 2,800
Dîi : bM` D«¼†î 2,800 UvKv (•KÌwWU),eÅvsK Rgvi D«¼†î 9,000 UvKv, cÉ`î evëv 300 UvKv ‣es cÉvµ¦ evëv 500 UvKv|
•bvU : evÕ¦Ge bM`vb eB •KÌwWU D«¼î
† cÉKvk KGi bv|
M
 Rbve iwk`
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
•deË‚.-8 eÅvsK wnmve 7,000
cÉvcÅ wnmve (Kwig) 7,000
(KwiGgi KvQ •^GK •PK cvIqv •Mj)
” 10 KÌq wnmve 10,000
bM`vb wnmve 10,000
(bMG` cYÅ KÌq Kiv nGjv)
” 12 eÅvsK wnmve 14,000
bM`vb wnmve 14,000
(eÅvsGK UvKv Rgv •`qv nGjv)
” 14 DGîvjb wnmve 3,000
KÌq wnmve 3,000
(gvwjK cYÅ DGîvjb Kij)
•gvU 34,000 34,000
Dîi : RvGe`vi •hvMdj 34,000 UvKv|
wnmvGei eBmgƒn 59

cÉk²49 2014 mvGji ‣wcÉj gvGm •gmvmÆ •mvbvjx ‣´ŸvicÉvBGRi eÅemvGq msNwUZ •jbG`bàGjv wbÁ²i…c :

‣wcÉj 1 gvwjK 50,000 UvKv eÅemvGq AwZwiÚ wewbGqvM KGib|
” 5 bMG` cYÅ KÌq 10,000 UvKv|
” 6 bM` weKÌq 20,000 UvKv|
” 12 weævcb LiP cÉ`vb 5,000 UvKv|
” 16 wmgjvi wbKU cvIbv 15,000 UvKvi cƒYÆ wbÓ·wî mvGcGÞ 14,750 UvKv bMG` cvIqv •Mj|
” 18 BgGbi wbKU •`bv 12,500 UvKvi cƒYÆ wbÓ·wî mvGcGÞ 12,400 UvKv bMG` cÉ`î nGjv|
” 22 AvkivGdi wbKU nGZ Awdm miévgvw` KÌq 40,000 UvKv (50% bMG` I 50% avGi)|
” 26 wknvGei wbKU avGi weKÌqeve` cÉvcÅ 20,000 UvKvi cƒYÆ wbÓ·wî mvGcGÞ 19,550 UvKv cvIqv •Mj|
” 28 my` cvIqv •Mj 3,000 UvKv|
” 30 mv`gvGbi wbKU •`bv 17,500 UvKvi cƒYÆ wbÓ·wî mvGcGÞ 17,250 UvKv cÉ`î nGjv| [e. ˆev. 15]
A K. bM` cÉvwµ¦ I cÉ`vb RvGe`vq wjwce«¬ nGe bv, ‣gb •jbG`Gbi mvaviY RvGe`v •`LvI| 2
A L. DcGivÚ •jbG`bàGjv «¼viv ‣KwU bM` cÉvwµ¦ RvGe`v cÉÕ§Z KGiv| 4
A M. DcGivÚ •jbG`bàGjv «¼viv ‣KwU bM` cÉ`vb RvGe`v cÉÕ§Z KGiv| 4
49 bs cÉGk²i mgvavb A
K
 •gmvmÆ •mvbvjx ‣´ŸvicÉvBR
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
‣wcÉj-22 Awdm miévg wnmve 20,000
cÉG`q wnmve/mieivnKvix wnmve 20,000
(avGi Awdm miévg KÌq Kiv nGjv)
•gvU 20,000 20,000
Dîi : RvGe`vi •hvMdj 20,000 UvKv|
L •gmvmÆ •mvbvjx ‣´ŸvicÉvBR
bM` cÉvwµ¦ RvGe`v
ZvwiL •KÌwWU wnmveLvZ mƒò bM`vb cÉ`î evëv weKÌq cÉvcÅ wnmve AbÅvbÅ wnmve
•WweU •WweU •KÌwWU •KÌwWU •KÌwWU
2014
‣wcÉj-1 gƒjab 50,000 50,000
” 6 weKÌq 20,000 20,000
” 16 wmgjv 14,750 250 15,000
” 26 wknve 19,550 450 20,000
” 28 my` 3,000 3,000
1,07,300 700 20,000 35,000 53,000
Dîi : bM` cÉvwµ¦ RvGe`vi •hvMdj 1,08,000 UvKv|
M
 •gmvmÆ •mvbvjx ‣´ŸvicÉvBR
bM` cÉ`vb RvGe`v
ZvwiL •PK bs •WweU wnmveLvZ mƒò KÌq cÉG`q wnmve AbÅvbÅ wnmve cÉvµ¦ evëv bM`vb
•WweU •WweU •WweU •KÌwWU •KÌwWU
2014
‣wcÉj-5 KÌq 10,000 10,000
” 12 weævcb 5,000 5,000
” 18 Bgb 12,500 100 12,400
” 22 Awdm miévg 20,000 20,000
” 30 mv`gvb 17,500 250 17,250
10,000 30,000 25,000 350 64,650
Dîi : bM` cÉ`vb RvGe`vi •hvMdj 65,000 UvKv|
Z‡Zxq AaÅvq
eÅvsK mg®¼q weeiYx
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 12 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 28

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 2018 mvGji 31 wWGmÁ¼i ZvwiGL dviRvbv •UÇWvmÆ ‣i bM`vb eBGqi eÅvsK Rgvi D«¼†î wQj 56,000
 UvKv| DÚ
ZvwiGL eÅvsK weeiYxi mvG^ bM`vb eB wgj KGi wbÁ²i…c Z^ÅàGjv cvIqv •Mj:
1. ‣KRb •`bv`vi mivmwi eÅvsGK 10,000 UvKv Rgv w`GqGQ wK¯§ bM`vbfzÚ nqwb|
2. eÅvsK KZ‡ÆK AvgvbZKvixi FGYi wKwÕ¦ cwiGkva KGiGQ 15,000 UvKv wK¯§ bM`vb eBGZ •jLv nqwb|
3. RgvK‡Z ‣KwU •PK 5,000 UvKv cÉZÅvLÅvb nGq •diZ AvGm wK¯§ bM`vbfzwÚ nqwb|
4. eÅvsK KZ‡ÆK géywiK‡Z my` 1,000 UvKv wK¯§ bM`vb eBGZ •jLv nqwb|
A K. bM`vb eBGqi •WweU cvGk •gvU KZ UvKv •jLv nqwb| 2
A L. eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
A M. cÉGqvRbxq RvGe`v `vwLjv `vI| 4
1 bs cÉGk²i mgvavb
K bM`vb eBGqi •WweU cvGk •jLv nqwb ‣gb UvKvi cwigvY wbYÆq:

weeiY UvKv UvKv
1. •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv hv bM`vbfzÚ nqwb (1) 10,000
2. eÅvsK KZ‡ÆK géywiK‡Z my` hv bM`vb eBGZ •jLv nqwb (4) 1,000
•gvU 11,000
Dîi: bM`vb eBGqi •WweU cvGk •jLv nqwb 11,000 UvKv|
L dviRvbv •UÇWvmÆ
eÅvsK mg®¼q weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL cÉÕ§K‡Z
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 56,000
•hvM:
1. •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv`vb, hv bM`vbfzÚ nqwb (1) 10,000
2. eÅvsK KZ‡ÆK géywiK‡Z my` (4) 1,000 11,000
67,000
weGqvM:
1. eÅvsK KZ‡ÆK AvgvbZKvixi FGYi wKwÕ¦ cwiGkva (2) 15,000
2. RgvK‡Z •PK cÉZÅvLvZ nGqGQ (3) 5,000 (20,000)
eÅvsK weeiYx Abyhvqx eÅvsK Rgv 47,000
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgv 47,000 UvKv|
M
 dviRvbv •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2018
wWGm.-31 (1) eÅvsK wnmvGe 10,000
•`bv`vi wnmve 10,000
•`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv`vb wnmvefzÚ Kiv nGjv|)
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv


(2) FY wnmve 15,000
eÅvsK wnmve 15,000
(eÅvsK KZ‡ÆK FGYi wKwÕ¦ cwiGkva|)
(3) cÉvcÅ wnmve 5,000
eÅvsK wnmve 5,000
(eÅvsGK RgvK‡Z •PK cÉZÅvLÅvZ nGqGQ|)
(4) eÅvsK wnmve 1,000
eÅvsK my` wnmve 1,000
(eÅvsK my` géyi KGiGQ|)
31,000 31,000
Dîi: RvGe`vi •hvMdj 31,000 UvKv|

cÉk²2 2018 mvGji 31 gvPÆ ZvwiGL mväv` ‣´£ m´Ö-‣i bM`vb eBGZ 17,500 UvKv eÅvsK D«¼†î cÉ`wkÆZ nGjv| wK¯§ H

‣KB ZvwiGL eÅvsK weeiYxi D«¼†î I bMv`b eBGqi D«¼†Gîi gGaÅ Mowgj •`Lv •Mj| dGj wbÁ²wjwLZ Awgj aiv coj:
1. 4,500 UvKvi 1wU •PK Av`vGqi RbÅ eÅvsGK Rgv •`Iqv nGqwQj wK¯§ Zv bM`vb eBGZ wjwce«¬ Kiv nqwb|
2. 4,000 UvKvi ‣KwU cÉvcÅ wej 3,500 UvKvq evëv Kiv nGqGQ wK¯§ DÚ weGji mÁ·ƒYÆ gƒjÅ «¼viv bM`vb eBGZ ‣w´ŸÈ Kiv nGqGQ|
3. •`bv`vGii wbKU nGZ cÉvµ¦ •gvU 17,500 UvKvi 5wU •PK I 8,500 UvKvi cÉvcÅ wej Av`vGqi RbÅ eÅvsGK Rgv •`qv
nGqGQ wK¯§ Zv cieZÆx gvGm Av`vq nGqGQ|
4. •`bv`vGii wbKU •^GK eÅvsK KZƆK mivmwi Av`vq 9,500 UvKv wK¯§ bM`vb eBGZ •jLv nqwb|
5. 2,200 UvKvi ‣KLvwb cÉG`q wej eÅvsK KZƆK cwiGkvwaZ nGqGQ wK¯§ 2018 mvGji 31 gvPÆ ZvwiGLi gGaÅ bM`vbfzÚ nqwb|
6. cvIbv`viGK 10,000 UvKvi •PK BmyÅ Kiv nGqGQ wK¯§ Z¯ÃGaÅ 7,500 UvKvi •PK ‣LbI eÅvsGK DcÕ©vwcZ nqwb|
7. eÅvsK KZƆK géywiK‡Z my` 350 UvKv I avhÆK‡Z PvRÆ 150 UvKv|
A K. eÅvsK KZƆK cÉG`q wej I •PK gvidZ cvIbv`viGK cwiGkvGai cwigvY wbYÆq KGiv| 2
A L. •h •jbG`bàGjv bM`vb eBGZ wjwce«¬ nqwb •màGjvi RvGe`v `vwLjv `vI| 4
A M. DchyÆÚ ZG^Åi wfwîGZ ‣KwU eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
2 bs cÉGk²i mgvavb A
K eÅvsK KZ‡ÆK cÉG`q wej I •PK gvidZ cvIbv`viGK cwiGkvGai cwigvY wbYÆq:

weeiY UvKv UvKv
cÉG`q wej cwiGkva 2,200
cvIbv`viGK •PK cÉ`vb (10,000  7,500) 2,500
•gvU cwiGkvGai cwigvY 4,700
Dîi: •gvU cwiGkvGai cwigvY 4,700 UvKv|
L mväv` ‣´£ m´Ö
RvGe`v `vwLjv
ZvwiL wnmvGei wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2018
gvPÆ-31 (1) eÅvsK wnmve 4,500
cÉvcÅ wnmve 4,500
(Av`vGqi RbÅ RgvK‡Z •PGKi A^Æ Av`vq wnmvefzÚ Kiv nGjv)
(4) eÅvsK wnmve 9,500
cÉvcÅ wnmve 9,500
(•`bv`vi nGZ eÅvsK KZ‡KÆ Av`vq wnmvefzÚ Kiv nGjv)
(5) cÉG`q wej wnmve 2,200
eÅvsK wnmve 2,200
(eÅvsK KZ‡ÆK cÉG`q wej cwiGkva wnmvefzÚ Kiv nGjv)
eÅvsK mg®¼q weeiYx 3

ZvwiL wnmvGei wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv


(7) eÅvsK wnmve 350
eÅvsK my` wnmve 350
(eÅvsK KZ‡ÆK géyiK‡Z my` wnmvefzÚ Kiv nGjv)
(7) eÅvsK PvRÆ wnmve 150
eÅvsK wnmve 150
(eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ wnmvefzÚ Kiv nGjv)
•gvU 16,700 16,700
Dîi: RvGe`vi •hvMdj 16,700 UvKv|
M
 mväv` ‣´£ m´Ö
eÅvsK mg®¼q weeiYx
2018 mvGji 31 gvPÆ ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK D«¼†î 17,500
•hvM:
1. Av`vGqi RbÅ RgvK‡Z •PK bM`vbfzÚ nqwb (1) 4,500
2. •`bv`vi KZ‡ÆK mivmwi cwiGkva hv bM`vbfzÚ nqwb (4) 9,500
3. BmyÅK‡Z •PK eÅvsGK DcÕ©vwcZ nqwb (6) 7,500
4. eÅvsK KZ‡ÆK my` géyi hv bM`vbfzÚ nqwb (7) 350 21,850
39,350
weGqvM:
1. bM`vb eBGZ evëvK‡Z cÉvcÅ wej •ewk wjLv nGqGQ (4,000  3,500) (2) 500
2. Av`vGqi RbÅ RgvK‡Z •PK I cÉvcÅ wej hv cieZxÆ gvGm Av`vq nGqGQ (17,500 + 8,500) (3) 26,000
3. eÅvsK KZ‡ÆK cÉG`q wej cwiGkvGa hv bM`vbfzÚ nqwb (5) 2,200
4. eÅvsK KZ‡ÆK PvRÆ avhÆ hv bM`vbfzÚ nqwb (7) 150 (28,850)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 10,500
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 10,500 UvKv|

cÉk
 ² 3 2018 mvGji Ryb 30 ZvwiGL wew^ •UÇWvmÆ ‣i bM`vb eB •gvZvGeK eÅvsK Rgvi cwigvY 13,250 UvKv ‣es eÅvsK
weeiYx •gvZvGeK eÅvsK Rgvi cwigvY 26,100 UvKv| Abym®¬vb KGi `yB eBGqi D«¼†Gîi MiwgGji wbÁ²wjwLZ KviYmgyn LyuGR
cvIqv hvq: 1. Av`vGqi RbÅ 4,200 UvKvi •PK eÅvsGK Rgv •`Iqv nGqGQ, wK¯§ eÅvsK weeiYxGZ ‣LGbv •jLv nqwb| 2. wZw^
•UÇWvmÆ 5,300 UvKvi •PK BmyÅ KGiGQ, wK¯§ eÅvsK fzjekZ eÅvsK AvgvG`i wnmveGK •WweU KGiGQ| 3. eÅvsK KZ‡K Æ cÉvcÅ
•bvU Av`vq 16,500 UvKv| DÚ cÉvcÅ •bvGUi wjwLZ gƒjÅ 16,000 UvKv ‣es eÅvsK msMÉn PvRÆ KZÆb KGiGQ 100 UvKv hv
bM`vbfzÚ nqwb| 4. eÅvsK KZ‡ÆK •KÌwWUK‡Z my` 350 UvKv hv bM`vbfzÚ nqwb| 5. ‣KRb cvIbv`viGK 6,000 UvKvi •PK
BmyÅ Kiv nGqGQ, wK¯§ wew^ •UÇWvmÆ fzGj Zvi bM`vb eBGq 600 UvKv wjGLGQ| 6. •`bv`vi nGZ cÉvµ¦ •PK eÅvsGK Rgv •`Iqv
nGqGQ ‣es DÚ •PKwU eÅvsK KZ‡ÆK cÉZÅvLÅvZ nGqGQ 4,000 UvKv| 7. cvIbv`vi eivei wbGÁ²vÚ •PKàGjv KvUv nGqGQ:
•PK bs cwigvY (UvKv)
230004 6,000
230005 10,000
230007 9,000
230008 7,000
DcwiDÚ •PKàGjvi gGaÅ eÅvsK Ryb gvGm 230005 bs ‣es 230008 bs •PKàGjv cwiGkva KGiGQ|
A K. wew^ •UÇWvmÆ-‣i eGKqv •PGKi cwigvY wbYÆq KGiv| 2
A L. wew^ •UÇWvmÆ-‣i eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
A M. wew^ •UÇWvmÆ-‣i wnmve eBGZ cÉGqvRbxq RvGe`v `vwLjv `vI| 4
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

3 bs cÉGk²i mgvavb A
K wew^ •UÇWvmÆ-‣i eGKqv •PGKi cwigvY wbYÆq:

weeiY UvKv UvKv
eGKqv •PGKi cwigvY (6,000 + 9,000) 15,000
15,000
Dîi: eGKqv •PGKi cwigvY 15,000 UvKv|
L wew^ •UÇWvmÆ
eÅvsK mg®¼q weeiYx
2018 mvGji 30 Ryb ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK Rgv 13,250
•hvM:
1. eÅvsK KZ‡ÆK my`mn cÉvcÅ •bvU Av`vq hv bM`vbfzÚ nqwb (3) 16,500
2. eÅvsK KZ‡ÆK •KÌwWUK‡Z my` hv bM`vbfzÚ nqwb (4) 350
3. cvIbv`vi eivei BmyÅK‡Z •PK hv cwiGkvwaZ nqwb (6,000 + 9,000) (7) 15,000 31,850
45,100
weGqvM:
1. Av`vGqi RbÅ •PK Rgv hv wnmvefzÚ nqwb (1) 4,200
2. wZw^ •UÇWvGmÆi BmyÅK‡Z •PK hv eÅvsK AvgvG`i wnmvGe •WweU KGiGQ (2) 5,300
3. cÉvcÅ •bvU msMÉn PvRÆ avhÆ hv wnmvefzÚ nqwb (3) 100
4. cvIbv`viGK BmyÅK‡Z •PK hv bM`vb eBGZ Kg •jLv nGqGQ (6,000  600) (5) 5,400
5. cÉZÅvLvZ •PK hv bM`vbfzÚ nqwb (6) 4,000 (19,000)
eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 26,100
Dîi: eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 26,100 UvKv|
M
 wew^ •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmvGei wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2018
Ryb-30 (3) eÅvsK wnmve 16,400
eÅvsK PvRÆ wnmve 100
cÉvcÅ •bvU wnmve 16,000
cÉvcÅ •bvGUi my` wnmve 500
(my`mn cÉvcÅ •bvGUi A^Æ eÅvsK KZ‡K Æ Av`vq I wej msMÉn LiP wnmvefzÚ Kiv
nGjv)
(4) eÅvsK wnmve 350
eÅvsK my` wnmve 350
(eÅvsK KZ‡ÆK my` géyi wnmvefzÚ Kiv nGjv)
(5) cÉG`q wnmve 5,400
eÅvsK wnmve 5,400
(cwiGkvwaZ UvKvi cwigvY Kg •jLvi fzj msGkvab Kiv nGjv)
(6) cÉvcÅ wnmve 4,000
eÅvsK wnmve 4,000
(RgvK‡Z •PK cÉZÅvLÅvb wnmvefzÚ Kiv nGjv)
•gvU 26,250 26,250
Dîi: RvGe`vi •hvMdj 26,250 UvKv|
eÅvsK mg®¼q weeiYx 5

cÉk²4 2018 mvGji 31 wWGmÁ¼i ZvwiGL mvwdb ‣´£ •Kvs-‣i bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 64,000 UvKv| wK¯§

eÅvsK weeiYx Abyhvqx DÚ D«¼†î mwVK wQj bv| wnmve hvPvB KGi wbGÁ²vÚ cv^ÆKÅàGjv cvIqv hvq:
1. 8,000 UvKv, 10,000 UvKv ‣es 9,000 UvKvi wZbwU •PK cvIbv`vi eivei BmyÅ Kiv nGqGQ| wK¯§ •kl `yBwU •PK
2015 mvGji 5 Rvbyqvwi ZvwiGL cwiGkvwaZ nq|
2. 8,000 UvKvi ‣KwU cÉvcÅ •bvU eÅvsK KZ‡ÆK Av`vq nGqGQ, hv bM`vb eBGZ •jLv nqwb|
3. 8,000 UvKv, 6,000 UvKv ‣es 10,000 UvKvi wZbwU •PK Av`vGqi RbÅ eÅvsGK Rgv •`Iqv nGqGQ| wK¯§ cÉ^g `yBwU
•PK 2015 mvGji 4 Rvbyqvwi ZvwiGL Av`vq nGqGQ|
4. 10,000 UvKvi BmyÅK‡Z •PK bM`vb eBGZ •jLv nqwb|
5. eÅvsK KZ‡ÆK cvIbv`viGK 7,000 UvKv cwiGkva KGiGQ, hv bM`vb eBGZ •jLv nqwb|
6. eÅvsK fzjekZ AbÅ •KvGbv wnmvGei •PK 6,000 UvKv AvgvG`i wnmvGe Rgv KGiGQ|
A K. bM`vb eBGZ •jLv nqwb ‣gb ‣w´ŸÈàGjv wPwn×Z KGiv| 2
A L. eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
A M. 2, 4 I 5 bs •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
4 bs cÉGk²i mgvavb A
K bM`vb eBGZ •jLv nqwb ‣gb ‣w´ŸÈàGjv wbÁ²i…c:

KÌwgK bs weeiY
2. 8,000 UvKvi ‣KwU cÉvcÅ •bvU eÅvsK KZ‡ÆK Av`vq nGqGQ, hv bM`vb eBGZ •jLv nqwb|
4. 10,000 UvKvi BmyÅK‡Z •PK bM`vb eBGZ •jLv nqwb|
5. eÅvsK KZ‡ÆK cvIbv`viK 7,000 UvKv cwiGkva hv bM`vb eBGZ •jLv nqwb|
L mvwdb ‣´£ •Kvs
eÅvsK mg®¼q weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL cÉÕ§ZK‡Z
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 64,000
•hvM:
1. cvIbv`vi eivei BmyÅK‡Z •PK hv ‣LbI cwiGkvwaZ nq wb (1) (10,000 + 9,000) 19,000
2. eÅvsK KZ‡ÆK cÉvcÅ •bvU Av`vq hv bM`vb eBGZ •jLv nqwb| (2) 8,000
3. AbÅ wnmvGei •PK hv eÅvsK fzjekZ AvgvG`i wnmvGe Rgv KGiGQ| (6) 6,000 33,000
97,000
weGqvM:
1. Av`vGqi RbÅ RgvK‡Z •PK hv ‣LbI Av`vq nqwb (3) (8,000 + 6,000) 14,000
2. BmyÅK‡Z •PK hv bM`vb eBGZ •jLv nqwb (4) 10,000
3. eÅvsK KZ‡ÆK cvIbv`viGK cwiGkva hv bM`vb eBGZ •jLv nqwb (5) 7,000 (31,000)
eÅvsK weeiYx Abyhvqx eÅvsK Rgv 66,000
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgv 66,000 UvKv|
M mvwdb ‣´£ •Kvs
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv •KÌwWU UvKv
2018
wWGm.-31 (2) eÅvsK wnmve 8,000
cÉvcÅ •bvU wnmve 8,000
(eÅvsK KZ‡ÆK cÉvcÅ •bvU Av`vq)
” (4) cÉG`q wnmve 10,000
eÅvsK wnmve 10,000
(BmyÅK‡Z •PK wnmvefzÚ Kiv nGjv)
” (5) cvIbv`vi wnmve 7,000
eÅvsK wnmve 7,000
(eÅvsK KZ‡ÆK cvIbv`viGK cwiGkva)
•gvU 25,000 25,000
Dîi: RvGe`vi •hvMdj 25,000 UvKv|
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²5 wbGÁ²vÚ Z^Åvewj myM®¬v •UÇWvGmÆi wnmve eB 2017 mvGji 31 wWGmÁ¼i ZvwiGL •bqv nGqGQ@

1. bM`vb eB Abyhvqx eÅvsK Rgvi D«¼G† îi cwigvY 7,000 UvKv ‣es eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†Gîi cwigvY
8,700 UvKv|
2. eÅvsK KZ‡ÆK 2,000 UvKvi cÉvcÅ weGji A^Æ Av`vq nGqGQ hv bM`vb eBGZ •jLv nqwb|
3. eÅvsK KZ‡ÆK cvIbv`viGK 1,200 UvKv cwiGkva Kiv nGqGQ hv bM`vb eBGZ •jLv nqwb|
4. 200 UvKv I 500 UvKvi `ywU c†^K •PK eÅvsGK Rgv •`qv nGqGQ wK¯§ •Kej 200 UvKvi •PKwU eÅvsK Av`vq KGiGQ|
5. •gvU 1,800 UvKvi `ywU •PK BmyÅ Kiv nGqGQ hvi gGaÅ 1,200 UvKvi •PKwU eÅvsGK DcÕ©vwcZ nGqGQ|
6. eÅvsK 600 UvKv wewbGqvGMi my` Av`vq KGiGQ hv bM`vbfzÚ nqwb|
7. eÅvsK 200 UvKv my` géyi KGiGQ hv bM`vb eBGZ •jLv nqwb|
A K. •PK BmyÅ Kiv nGqGQ wK¯§ eÅvsK KZ‡K Æ cwiGkvwÆaZ nqwb ‣gb UvKvi cwigvY wbYÆq KGiv| 2
A L. ÷ay bM`vb eBGZ •jLv nGqGQ ‣gb UvKvi cwigvY wbYÆq KGiv| 4
A M. Dfq •Ri msGkvabx c«¬wZGZ ‣KwU eÅvsK mg¯¼q weeiYx cÉÕ§Z KGiv| 4
5 bs cÉGk²i mgvavb A
K BmyÅK‡Z •PK wK¯§ eÅvsK KZ‡ÆK AcwiGkvwaZ •gvU UvKvi cwigvY wbYÆq:

KÌwgK bs weeiY UvKv UvKv
5 BmyÅK‡Z •PK 1,800
ev`: cwiGkvwaZ 1,200
AcwiGkvwaZ UvKvi cwigvY 600
Dîi: 600 UvKv|
L ÷ay bM`vb eBGZ •jLv nGqGQ ‣gb UvKvi cwigvY:
KÌwgK bs weeiY UvKv UvKv
4 RgvK‡Z •PK hv eÅvsK Av`vq KGiwb 500
5 BmyÅK‡Z •PK hv eÅvsK cwiGkva KGiwb 600
•gvU 1,100
Dîi: ÷ay bM`vb eBGZ •jLv nGqGQ 1,100 UvKv|
M myM®¬v •UÇWvmÆ
eÅvsK mg¯¼q weeiYx (Dfq •Ri msGkvabx c«¬wZ)
2017 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv weeiY UvKv
bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†î 7,000 eÅvsK weeiYx Abyhvqx eÅvsK
Rgvi D«¼†î 8,700
•hvM: •hvM:
2) eÅvsK KZ‡ÆK cÉvcÅ weGji 4. RgvK‡Z •PK eÅvsK
A^Æ Av`vq 2,000 KZ‡K Æ Av`vq nqwb 500
6. eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq600
7. eÅvsK my` 200 2,800
9,800 9,200
weGqvM: weGqvM:
3. eÅvsZ KZ‡ÆK cvIbv`viGK 5. BmyÅK‡Z •PK hv eÅvsK
cwiGkva (1,200) KZ‡K Æ cwiGkvwaZ nqwb (600)
msGkvwaZ D«¼†î 8,600 msGkvwaZ D«¼†î 8,600
Dîi: msGkvwaZ D«¼†î 8,600 UvKv|
eÅvsK mg®¼q weeiYx 7

cÉk²6 2018 mvGji 31 wWGmÁ¼i ZvwiGL gwb ‣´£ •Kvs-‣i bM`vb eB (eÅvsK Kjvg) ‣es eÅvsK weeiYx/cvm eB cixÞv

KGi wbGÁ²vÚ Z^Åvewj cvIqv •Mj­
1. cvm eB Abyhvqx eÅvsK Rgvi D«¼†î (31.12.18 ZvwiGL) 21,000 UvKv|
2. 1,500 UvKv ‣es 1,000 UvKvi `ywU •PK BmyÅ Kiv nGqGQ wK¯§ 1,000 UvKvi •PKLvbv eÅvsK KZƆK ‣LbI cwiGkvwaZ
nqwb|
3. •`bv`vGii KvQ •^GK 2,000 UvKv ‣es 1,800 UvKvi `ywU •PK •cGq Av`vGqi RbÅ eÅvsGK Rgv •`qv nGqGQ wK¯§ ‣i
gGaÅ 2,000 UvKvi •PK Lvbv eÅvsK KZƆK Av`vq nGqGQ|
4. 7,500 UvKvi `ywU cÉvcÅ •bvU Av`vGqi RbÅ eÅvsGK Rgv •`Iqv nGqGQ, Z¯ÃGaÅ 4,500 UvKvi cÉvcÅ •bvUwU eÅvsK KZÆK
†
Av`vq nGqGQ|
5. BGZvcƒGeÆ Av`vGqi RbÅ eÅvsGK RgvK‡Z 1,500 UvKvi ‣KwU •PK cÉZÅvLÅvZ nGqGQ, hv bM`vb fzÚ nqwb|
6. Aci •KvGbv wnmve mÁ·wKÆZ 700 UvKv cvm eBGZ •KÌwWU Kiv nGqGQ|
7. •`bv`vi KZƆK mivmwi eÅvsGK Rgv`vb 2,000 UvKv| hv 31 wWGmÁ¼Gii gGaÅ gwb ‣´£ •Kvs-•K RvbvGbv nqwb|
A K. 3 ‣es 4 KÌwgGKi •jbG`b eve` bM`vb eBGZ KZ UvKv •ewk Rgv •jLv nGqGQ? 2
A L. bM`vb eB Abyhvqx eÅvsK D«¼†Gîi •^GK KZ UvKv weGqvM KiGZ nGe? 4
A M. DchyÆÚ ZG^Åi wfwîGZ ‣KwU eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
6 bs cÉGk²i mgvavb A
K 3 ‣es 4 KÌwgGKi •jbG`b eve` bM`vb eBGZ •ewk •jLv nGqGQ:

weeiY UvKv UvKv
Av`vGqi RbÅ RgvK‡Z •PK Av`vq nqwb 1,800
Av`vGqi RbÅ RgvK‡Z cÉvcÅ •bvU Av`vq nqwb (7,500 ­ 4,500) 3,000
•gvU 4,800
Dîi: bM`vb eBGZ •ewk •jLv nGqGQ 4,800 UvKv|
L bM`vb eB Abyyhvqx eÅvsK D«¼†î •^GK weGqvMK‡Z UvKvi cwigvY wbYÆq :
ZvwiL weeiY UvKv UvKv
(3) Av`vGqi RbÅ RgvK‡Z •PK Av`vq nqwb 1,800
(4) Av`vGqi RbÅ RgvK‡Z cÉvcÅ •bvU Av`vq nqwb (7,500  4,500) 3,000
(5) Av`vGqi RbÅ RgvK‡Z •PK cÉZÅvLÅvZ nGqGQ 1,500
•gvU 6,300
Dîi : bM`vb eB Abyhvqx eÅvsK D«¼†î •^GK weGqvM KiGZ nGe 6,300 UvKv|
M gwb ‣´£ •Kvs
eÅvsK mg®¼q weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
cvm eB Abyhvqx eÅvsK Rgvi D«¼†î 21,000
•hvM :
1. Av`vGqi RbÅ RgvK‡Z •PK Av`vq nqwb (3) 1,800
2. Av`vGqi RbÅ RgvK‡Z •bvU Av`vq nqwb (7,500  4,500) (4) 3,000
3. Av`vGqi RbÅ RgvK‡Z •PK cÉZÅvLÅvZ nGqGQ (5) 1,500 6,300
27,300
ev` :
1. BmyÅK‡Z •PK cwiGkvwaZ nqwb (2) 1,000
2. eÅvsK fzGj AvgvG`i wnmve •KÌwWU KGiGQ (6) 700
3. •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv`vb (7) 2,000 (3,700)
bM`vb eB Abyhvqx eÅvsK Rgv 23,600
Dîi : bM`vb eB Abyhvqx eÅvsK Rgv 23,600 UvKv|
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²7 iwdK AÅv´£ •Kvs-‣i 2017 mvGji 31 wWGmÁ¼i ZvwiGL eÅvsK msKÌv¯¦ •jbG`b wbÁ²i…c :

1. bM`vb eB Abyhvqx 31-12-2017 ZvwiGL eÅvsK RgvwZwiÚ 8,500 UvKv|
2. eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq 1,500 UvKv wK¯§ bM`vb eBGZ •jLv nqwb|
3. eÅvsK RgvwZwiGÚi my` avhÆ 200 UvKv bM`vbfzÚ nqwb|
4. 3,000 UvKvi cÉvcÅ wej Av`vGqi RbÅ 25 wWGmÁ¼i eÅvsGK Rgv Kiv nq wK¯§ eÅvsK KZ‡ÆK Av`vq nqwb|
5. AvgvbZKvixi evwo fvov eÅvsK KZ‡K Æ cwiGkva 2,800 UvKv wK¯§ bM`vb eBGq •jLv ev` cGoGQ|
6. •`bv`vGii wbKU •^GK cÉvµ¦ 10,000 UvKvi •PK Av`vGqi RbÅ eÅvsGK Rgv Kiv nq wK¯§ eÅvsK KZ‡ÆK Av`vq nqwb|
A K. cÉvcÅ wej I RgvK‡Z •PK eve` •gvU KZ UvKv eÅvsK KZ‡ÆK Av`vq nqwb? 2
A L. DchyÆÚ ZG^Åi wfwîGZ ‣KwU eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
A M. Av`vGqi RbÅ RgvK‡Z •PK Av`vq nGj cvm eBGqi eÅvsK RgvwZwiÚ KZ nGZv? 4
7 bs cÉGk²i mgvavb A
K cÉvcÅ wej I RgvK‡Z •PK eve` eÅvsK KZ‡ÆK Av`vq nqwb ‣gb UvKvi cwigvY wbYÆq :

weeiY UvKv UvKv
1. cÉvcÅ wej eÅvsK KZ‡ÆK Av`vq nqwb 3,000
2. •`bv`vi KZ‡ÆK RgvK‡Z •PK hv eÅvsK KZ‡ÆK Av`vq nqwb 10,000
•gvU 13,000
Dîi : eÅvsK KZ‡ÆK Av`vq nqwb •gvU 13,000 UvKv|
L iwdK ‣´£ •Kvs
eÅvsK mg®¼q weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK RgvwZwiÚ 8,500
•hvM :
1. eÅvsK RgvwZwiGÚ my` hv bM`vb eBGZ •jLv nqwb (3) 200
2. eÅvsGK RgvK‡Z cÉvcÅ wej wK¯§ eÅvsK Av`vq KGiwb (4) 3,000
3. eÅvsK KZ‡ÆK evwo fvov cwiGkva hv bM`vb eBGZ •jLv nqwb (5) 2,800
4. eÅvsGK RgvK‡Z •PK hv Av`vq nqwb (6) 10,000 16,000
24,500
ev` :
1. eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq hv bM`vb eBGZ •jLv nqwb (2) 1,500 (1,500)
eÅvsK weeiYx Abyhvqx eÅvsK RgvwZwiÚ 23,000
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK RgvwZwiÚ 23,000 UvKv|
M iwdK ‣´£ •Kvs
eÅvsK mg®¼q weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK RgvwZwiÚ 8,500
•hvM :
1. eÅvsK RgvwZwiGÚi my`, hv bM`vb eBGZ •jLv nqwb (3) 200
2. RgvK‡Z cÉvcÅ wej, hv eÅvsK KZ‡K
Æ Av`vq nqwb (4) 3,000
3. eÅvsK KZ‡ÆK evwo fvov cwiGkva, hv bM`vb eBGZ •jLv nqwb (5) 2,800 6,000
14,500
ev` :
1. eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq hv bM`vb eBGZ •jLv nqwb (2) 1,500 (1,500)
eÅvsK weeiYx Abyhvqx eÅvsK RgvwZwiÚ 13,000
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK RgvwZwiÚ nGZv 13,000 UvKv|
eÅvsK mg®¼q weeiYx 9

cÉk
 ² 8 2018 mvGji 30 Ryb ZvwiGL Õ¡vi ‣´ŸvicÉvBR ‣i bM`vb eB AbymvGi eÅvsK Rgvi D«¼†î 30,500 UvKv| bM`vb
eB I eÅvsK msKÌv¯¦ AbÅvbÅ MowgjàGjv wbÁ²i…c:
i. 4,500 UvKv, 3,500 UvKvi 2wU BmyÅK‡Z •PK 30 Ryb ZvwiGLi ci cwiGkvGai RbÅ eÅvsGK DcÕ©vcb Kiv nq|
ii. 2,750 UvKv I 17,000 UvKvi `ywU •PK Av`vGqi RbÅ eÅvsGK Rgv •`Iqv nGqwQj, Zvi gGaÅ 2q •PKwU Av`vq nGqGQ|
iii. eÅvsK KZƆK cÉvcÅ wnmvGei A^Æ mivmwi Av`vq 6,750 UvKv ‣LbI bM`vbfzÚ nqwb|
iv. eÅvsK KZƆK cÉG`q weGji UvKv cwiGkva 4,500 UvKv bM`vbfzÚ nqwb|
v. eÅvsK KZƆK géywiK‡Z my` 1,450 UvKv ‣es eÅvsK PvRÆ 500 UvKv bM`vb eBGZ wjwce«¬ nqwb|
A K. Õ¡vi ‣´ŸvicÉvBGRi bM`vb eBGZ wjwce«¬ nqwb ‣gb •jbG`Gbi cwigvY wbYÆq KGiv| 2
A L. i, iii, iv I v bs `dvi RvGe`v `vwLjv `vI| 4
A M. DcGivÚ ZG^Åi AvGjvGK ‣KwU eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
8 bs cÉGk²i mgvavb A
K bM`vb eBGZ •jLv nqwb ‣gb •jbG`Gbi cwigvY wbYÆq :
weeiY UvKv UvKv
•`bv`vGii KvQ •^GK Av`vq 6,750
cÉG`q wej cwiGkva 4,500
eÅvsK KZ‡ÆK géywiK‡Z my` 1,450
eÅvsK PvRÆ 500
bM`vb eBGZ •jLv nqwb ‣gb •jbG`Gbi cwigvY 13,200
Dîi : bM`vb eBGZ •jLv nqwb ‣gb •jbG`Gbi cwigvY 13,200 UvKv|
L Õ¡vi ‣´ŸvicÉvBR
RvGe`v `vwLjv
ZvwiL wnmvGei wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2018 (i) eÅvsK wnmve 8,000
Ryb-30 cÉG`q wnmve 8,000
(BmyÅK‡Z •PK cwiGkvwaZ nqwb)
(iii) eÅvsK wnmve 6,750
cÉvcÅ wnmve 6,750
(cÉvcÅ wnmvGei UvKv Av`vq nGjv)
(iv) cÉG`q wej 4,500
eÅvsK wnmve 4,500
(cÉG`q wej cwiGkva wnmvefzÚ Kiv nGjv)
(v) eÅvsK wnmve 1,450
eÅvsK my` wnmve 1,450
(géywiK‡Z my` wnmvefzÚ Kiv nGjv)
(v) eÅvsK PvRÆ wnmve 500
eÅvsK wnmve 500
(avhÆK‡Z PvRÆ wnmvefzÚ Kiv nGjv)
•gvU 21,200 21,200
Dîi : RvGe`vi •hvMdj 21,200 UvKv|
M Õ¡vi ‣´ŸvicÉvBR
eÅvsK mg®¼q weeiYx
2018 mvGji 30 Ryb ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 30,500
•hvM :
1. BmyÅK‡Z •PK DcÕ©vwcZ nqwb (i) (4,500 + 3,500) 8,000
2. eÅvsK KZ‡ÆK Av`vq hv bM`vbfzÚ nqwb (iii) 6,750
3. eÅvsK KZ‡ÆK géyixK‡Z my` hv bM`vbfzÚ nqwb (v) 1,450 16,200
46,700
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


weGqvM :
1. Av`vGqi RbÅ RgvK‡Z •PK Av`vq nqwb (ii) 2,750
2. eÅvsK KZ‡ÆK cÉG`q wej cwiGkva hv bM`vbfzÚ nqwb (iv) 4,500
3. eÅvsK PvRÆ hv bM`vbfzÚ nqwb (v) 500 (7,750)
eÅvsK weeiYx Abyhvqx eÅvsK Rgv 38,950
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK Rgv 38,950 UvKv|

cÉk²9 2017 mvGji RyjvB gvGmi 31 ZvwiGL nvwmGei eÅvsK msKÌv¯¦ Z^Åvewj nGjv :

1. eÅvsK weeiYx AbymvGi •KÌwWU D«¼î † (31-07-2017) 15,000 UvKv|
2. •PK KvUv nGqGQ wK¯¦y fvOvGbv nqwb 3,000 UvKv|
3. cvIbv`vi gwZbGK 3,000 UvKv eÅvsK KZ‡ÆK mivmwi cwiGkva, hv bM`vb eBGq •jLv nqwb|
4. eÅvsGK 1,500 UvKvi •PK Rgv •`Iqv nGqGQ, wK¯¦y fzjKÌGg eÅvsK weeiYxi •WweU w`GK •jLv nGqGQ|
5. gvwjK Zvi eÅwÚMZ cÉGqvRGb eÅvsK nGZ 2,000 UvKv DGîvjb KGiGQ hv bM`vb eBGZ •jLv nqwb|
6. 1,000 UvKvi ‣KLvwb cÉvcÅ wej 24 RyjvB eÅvsK KZ‡ÆK 850 UvKvq evëv Kiv nGqGQ, wK¯¦y bM`vb eBGq weGji cƒYÆgƒjÅ
•jLv nGqGQ|
7. •`bv`vi KZ‡ÆK eÅvsK wnmvGe mivmwi Rgv 4,000 UvKv wK¯¦y bM`vb eBGq •jLv nqwb|
8. eÅvsK KZ‡ÆK 1,000 UvKv •mwfsm mvwUÆwdGKGUi my` Av`vq nGqGQ hv bM`vb eBGq •jLv nqwb|
A K. cÉvµ¦ AvGqi cwigvY KZ? 2
A L. 6, 7 ‣es 8 bs •jbG`Gbi RvGe`v `vwLjv `vI| 4
A M. eÅvsK mg¯¼q weeiYx ․Zwi KGiv| 4
9 bs cÉGk²i mgvavb A
K cÉvµ¦ AvGqi cwigvY wbYÆq :

KÌwgK bs weeiY UvKv UvKv
8. eÅvsK KZ‡ÆK •mwfsm mvwUÆwdGKGUi my` Av`vq 1,000
cÉvµ¦ AvGqi cwigvY 1,000
Dîi : cÉvµ¦ AvGqi cwigvY 1,000 UvKv|
L nvwme
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2017
RyjvB- (6) evëv wnmve 150
31 eÅvsK wnmve 150
(evëvK‡Z cÉvcÅ weGji cƒYÆgƒjÅ •jLvi fzj msGkvab Kiv nGjv)
(7) eÅvsK wnmve 4,000
cÉvcÅ wnmve (•`bv`vi) 4,000
(•`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv)
(8) eÅvsK wnmve 1,000
wewbGqvGMi my` wnmve 1,000
(eÅvsK KZ‡ÆK •mwfsm mvwUÆwdGKGUi my` Av`vq)
•gvU 5,150 5,150
Dîi : RvGe`vi •hvMdj 5,150 UvKv|
M nvwme
eÅvsK mg¯¼q weeiYx
2017 mvGji 31 RyjvB ZvwiGLi RbÅ
weeiY UvKv UvKv
eÅvsK weeiYx AbymvGi •KÌwWU D«¼î† 15,000
eÅvsK mg®¼q weeiYx 11

weeiY UvKv UvKv


•hvM :
1. gwZbGK eÅvsK KZ‡ÆK mivmwi cwiGkva hv bM`vbfzÚ nqwb (3) 3,000
2. eÅvsGK RgvK‡Z •PK eÅvsK weeiYxi •WweGU •jLv nGqGQ (4) 3,000
3. gvwjK KZ‡ÆK eÅvsK nGZ DGîvjb wnmvefzÚ nqwb (5) 2,000
4. evëvK‡Z weGji mÁ·ƒYÆ gƒjÅ bM`vb eBGZ •jLv nGqGQ (1,000  850) (6) 150 8,150
23,150
weGqvM :
1. •PK KvUv nGqGQ wK¯¦y fvãvGbv nqwb (2) 3,000
2. •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv hv bM`vbfzÚ nqwb (7) 4,000
3. •mwfsm mvwUÆwdGKGUi my` eÅvsK KZ‡K
Æ Av`vq hv bM`vbfzÚ nqwb (8) 1,000 (8,000)
bM`vb eB AbymvGi eÅvsK Rgv 15,150
Dîi : bM`vb eB AbymvGi eÅvsK Rgv 15,150 UvKv|

cÉk²10 Rbve AvwmGdi 2017 mvGji 30 Ryb ZvwiGL eÅvsK weeiYxGZ eÅvsGK Rgv 7,263 UvKv wK¯§ wnmve eBGZ eÅvsGK

Rgv 7,284 UvKv •`Lv hvq| Z^Å chÆvGjvPbvq •`Lv hvq:
1. eÅvsK PvRÆ 28 UvKv AvgvbZKvixi wnmve eBGZ •jLv nqwb|
2. 30 Ryb ZvwiGL cwienbvaxb Rgv 1,500 UvKv|
3. cÉvcÅ •bvU 800 UvKv I my` 36 UvKv eÅvsK KZ‡ÆK Av`vq nq hvi Av`vq LiP eve` eÅvsK 20 UvKv KZÆb KGi|
4. 30 Ryb ZvwiGL eGKqv •PK 691 UvKv|
A K. 3 bs ZG^Åi wfwîGZ AvgvbZKvwii wnmve eBGZ wbU nËvm ev e†w«¬i cwigvY wbYÆq KGiv| 2
A L. 2017 mvGji 30 Ryb ZvwiGL Dfq •Ri msGkvab c«¬wZGZ eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
A M. Rbve AvwmGdi eBGZ cÉGqvRbxq mg®¼q RvGe`v `vwLjv `vI| 4
10 bs cÉGk²i mgvavb A
K 3bs ZG^Åi wfwîGZ AvgvbZKvixi eBGZ wbU nËvm ev e†w«¬i cwigvY wbYÆq :
weeiY UvKv UvKv
Av`vqK‡Z cÉvcÅ •bvGUi wjwLZgƒjÅ 800
•hvM : cÉvcÅ •bvGUi my` Av`vq 36
836
ev` : Av`vq LiP KZÆb (20)
wbU e†w«¬ 816
Dîi : wbU e†w«¬i cwigvY 816 UvKv|
L Rbve Avwmd
eÅvsK mg®¼q weeiYx (Dfq •Ri msGkvab c«¬wZ)
•WweU 2017 mvGji 30 Ryb ZvwiGL cÉÕ§ZK‡Z •KÌwWU
weeiY UvKv weeiY UvKv
bM`vb eB •gvZvGeK eÅvsK Rgv 7,284 eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 7,263
•hvM : •hvM :
1. cÉvcÅ •bvU Av`vq eve` wbU e†w«¬ hv bM`vbfzÚ nqwb (3) 816 1. RgvK‡Z •PK ‣LbI Av`vq nqwb (2) 1,500
8,100 8,763
ev` : ev` :
1. eÅvsK KZ‡ÆK PvRÆ avhÆ hv bM`vbfzÚ nqwb (1) (28) 1. BmyÅK‡Z •PK hv ‣LbI cwiGkva nqwb (4) (691)
msGkvwaZ •Ri 8,072 msGkvwaZ •Ri 8,072
Dîi : msGkvwaZ •Ri 8,072 UvKv|
M
 Rbve Avwmd
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv •KÌwWU UvKv
2017
Ryb-30 (1) eÅvsK PvRÆ wnmve 28
eÅvsK wnmve 28
(eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ wnmvefzÚ Kiv nGjv)
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv •KÌwWU UvKv


(3) eÅvsK wnmve 816
Av`vq LiP wnmve 20
cÉvcÅ •bvU wnmve 800
my` Avq wnmve 36
(my`mn cÉvcÅ •bvGUi A^Æ Av`vq I Av`vq LiP wnmvefzÚ Kiv nGjv)
•gvU 864 864
Dîi: RvGe`vi •hvMdj 864 UvKv|

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²11 Rbve Dgvgv AvwZGdi 2015 mvGji 31 wWGmÁ¼i ZvwiGLi eÅvsK msKÌv¯¦ •jbG`bàGjv wbÁ²i…c:

i. 2015 mvGji 31 wWGmÁ¼i ZvwiGL bM`vb eB •gvZvGeK eÅvsK RgvwZwiÚ 30,000 UvKv|
ii. cvIbv`vi eivei 10,000 UvKv, 15,000 UvKv ‣es 5,000 UvKvi wZbLvwb •PK BmyÅ Kiv nq, wK¯§ 5,000 UvKvi
•PKLvwb 31 wWGmÁ¼i 2015 ZvwiGLi gGaÅ eÅvsK KZ‡ÆK cwiGkvwaZ nq|
iii. Av`vGqi RbÅ 15,000 UvKvi •PK ‣es 14,000 UvKvi cÉvcÅ wej 29 wWGmÁ¼i 2015 ZvwiGL eÅvsGK Rgv •`qv nq|
•PKLvwb 03 Rvbyqvwi 2016 ZvwiGL Av`vq nGjI cÉvcÅ wejLvwb ‣LGbv Av`vq nqwb|
iv. •`bv`vi •^GK cÉvµ¦ 30,000 UvKvi •PK Av`vGqi RbÅ eÅvsGK Rgv •`qv nq, wK¯§ bM`vb eBGZ wjwce«¬KiY ev` cGoGQ|
v. 4,000 UvKvi ‣KLvwb cÉvcÅ wej 3,800 UvKvq evëv Kiv nq, wK¯§ bM`vb eBGZ mÁ·ƒYÆ gƒGjÅ wjwce«¬ Kiv nq|
vi. eÅvsK KZ‡ÆK •`bv`vi nGZ mivmwi Av`vq 24,000 UvKv bM`vb eBGZ wjwce«¬ Kiv nqwb|
vii. 22 wWGmÁ¼i 2015 ZvwiGL Av`vGqi RbÅ eÅvsGK RgvK‡Z •PK 3,000 UvKv 25 wWGmÁ¼i, 2015 ZvwiGL cÉZÅvLÅvZ nq
wK¯§ bM`vb eBGZ wjwce«¬ nqwb|
viii. eÅvsK RgvwZwiGÚi my` 500 UvKv ‣es eÅvsK PvRÆ 200 UvKv bM`vb eBGZ wjwce«¬ nqwb| [Xv. ˆev. 16]
A K. DcGii (vi) I (vii) bs •jbG`bàGjvi RvGe`v `vwLjv •`LvI| 2
A L. ‣KK •Ri c«¬wZGZ eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
A M. Dfq •Ri msGkvab c«¬wZGZ eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
11 bs cÉGk²i mgvavb A
K Rbve Dgvgv AvwZd
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (vi) eÅvsK wnmve 24,000
•`bv`vi wnmve 24,000
(•`bv`vi nGZ eÅvsK KZ‡ÆK mivmwi Av`vq wnmvefzÚ Kiv nGjv)
(vii) •`bv`vi wnmve 3,000
eÅvsK wnmve 3,000
(Av`vGqi RbÅ RgvK‡Z •PK cÉZÅvLÅvb wnmvefzÚ Kiv nGjv)
•gvU 27,000 27,000
Dîi: RvGe`vi •hvMdj 27,000 UvKv|
L Rbve Dgvgv AvwZd
eÅvsK mg®¼q weeiYx (‣KK •Ri c«¬wZ)
2015 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK RgvwZwiÚ 30,000
•hvM:
1. Av`vGqi RbÅ RgvK‡Z •PK I cÉvcÅ wej Av`vq nqwb (15,000 + 14,000) (iii) 29,000
2. evëvK‡Z weGji cƒYÆgƒjÅ •jLv nGqGQ (4,000  3,800) (v) 200
3. Av`vGqi RbÅ RgvK‡Z •PK cÉZÅvLÅvb hv bM`vbfzÚ nqwb (vii) 3,000
4. eÅvsK RgvwZwiGÚi my` I eÅvsK PvRÆ avhÆ hv bM`vbfzÚ nqwb (500 + 200) (viii) 700 32,900
62,900
eÅvsK mg®¼q weeiYx 13

weeiY UvKv UvKv


weGqvM:
1. BmyÅK‡Z •PK cwiGkvwaZ nqwb (10,000 + 15,000) (ii) 25,000
2. Av`vGqi RbÅ RgvK‡Z •PK bM`vbfzÚ Kiv nqwb (iv) 30,000
3. eÅvsK KZ‡ÆK •`bv`vi nGZ mivmwi Av`vq bM`vbfzÚ nqwb (vi) 24,000 (79,000)
eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 16,100
Dîi: eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 16,100 UvKv|
M Rbve Dgvgv AvwZd
eÅvsK mg®¼q weeiYx (Dfq •Ri msGkvab c«¬wZ)
2015 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK RgvwZwiÚ 30,000 eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 16,100
•hvM: •hvM:
1. evëvK‡Z weGji cƒYÆgƒjÅ fzGj ˆjLv nGqGQ (v) 200 1. Av`vGqi RbÅ RgvK‡Z •PK I
2. Av`vGqi RbÅ RgvK‡Z •PK cÉZÅvLÅvb (vii) 3,000 cÉvcÅ wej Av`vq nqwb (iii) 29,000
3. eÅvsK RgvwZwiGÚi my` I PvRÆ avhÆ hv 45,100
bM`vbfzÚ nqwb (viii) 700 3,900 weGqvM:
33,900 1. BmyÅK‡Z ˆPK eÅvsGK DcÕ©vwcZ nqwb (ii) (25,000)
weGqvM:
1. Av`vGqi RbÅ ˆPK Rgv`vb hv bM`vbfzÚ nqwb (iv) 30,000
2. eÅvsK KZ‡ÆK •`bv`vi nGZ mivmwi
Av`vq hv bM`vbfzÚ nqwb (vi) 24,000 (54,000)
msGkvwaZ •Ri 20,100 msGkvwaZ •Ri 20,100
Dîi: msGkvwaZ •Ri 20,100 UvKv|
•bvU: ‣LvGb bM`vb eB Abyhvqx msGkvwaZ •RGii FYvñK gvb eÅvsK Rgv cÉKvk KiGQ| KviY bM`vb eB Abyhvqx eÅvsK
RgvwZwiÚ •Ri wbGq ÷i‚ Kiv nGqwQj|
cÉk²12 2015 mvGji 31 wWGmÁ¼i ZvwiGL hgybv •UÇWvmÆ-‣i bM`vb eBGZ 26,500 UvKv D«¼î
 † •`Lv •Mj; wK¯§ H ‣KB
ZvwiGL cvm eBGqi D«¼†î bM`vb eBGqi DÚ D«¼G† îi mgcwigvY nGjv bv| ‣ mÁ·GKÆ h^vixwZ wbixÞv Kivi ci wbÁ²wjwLZ
MiwgjàGjv •ei nq:
i. cwiGkvGai RbÅ BmyÅK‡Z •gvU 10,000 UvKvi •PGKi gGaÅ 6,500 UvKvi •PK eÅvsK KZ‡ÆK cwiGkvwaZ nGqGQ|
ii. Av`vGqi RbÅ eÅvsGK RgvK‡Z •PK 3,000 UvKv wK¯§ fzGj bM`vb eBGZ •jLv nqwb|
iii. 2,500 UvKvi ‣KLvbv cÉG`q wej eÅvsK KZ‡ÆK cwiGkvwaZ nGqGQ, wK¯§ bM`vb eBGZ •jLv nqwb|
iv. 5,000 UvKvi cÉvcÅ wej 4,800 UvKvq evëv Kiv nGqGQ, wK¯§ bM`vb eBGZ cÉvcÅ weGji mÁ·ƒYÆ gƒjÅ •jLv nGqGQ|
v. eÅvsK KZ‡ÆK géywiK‡Z my` 250 UvKv 31 wWGmÁ¼i ZvwiGLi gGaÅ bM`vb eBGZ wjwce«¬ Kiv nqwb| [iv. ˆev. 16]
A K. (iv) bs •gvZvGeK bM`vb eBGZ KZ UvKv •ewk •`LvGbv nGqGQ Zvi cwigvY wbYÆq KGiv| 2
A L. bM`vb eBGZ wnmvefzÚ Kiv nqwb-‣i…c UvKvi cwigvY wbYÆq KGiv| 4
A M. DcGii Z^Åvewj nGZ eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
12 bs cÉGk²i mgvavb A
K (iv) bs •gvZvGeK bM`vb eBGZ •ewk •`LvGbv UvKvi cwigvY wbYÆq:

weeiY UvKv UvKv
evëvK‡Z cÉvcÅ wej eve` •jLv nGqGQ 5,000
ev`: cÉvcÅ wej evëv Kiv nGqGQ (cÉK‡Z gƒjÅ) (4,800)
•ewk •jLv nGqGQ 200
Dîi: •ewk •`LvGbv nGqGQ 200 UvKv|
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L bM`vb eBGZ wnmvefzÚ nqwb ‣i…c UvKvi cwigvY wbYÆq:


ZvwiL weeiY UvKv UvKv
2015
wWGm.-31 (ii) Av`vGqi RbÅ RgvK‡Z •PK 3,000
(iii) eÅvsK KZƆK cwiGkvwaZ cÉG`q wej 2,500
(v) eÅvsK KZƆK géywiK‡Z my` 250
•gvU 5,750
Dîi: bM`vb eBGZ •jLv nqwb 5,750 UvKv|
M
 hgybv •UÇWvmÆ
eÅvsK mg®¼q weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 26,500
•hvM:
1. BmyÅK‡Z •PK eÅvsK KZƆK cwiGkva nqwb| (i) 3,500
2. Av`vGqi RbÅ RgvK‡Z •PK bM`vb eBGZ •jLv nqwb (ii) 3,000
3. eÅvsK KZƆK géywiK‡Z my` bM`vb eBGZ •jLv nqwb (v) 250 6,750
33,250
weGqvM:
1. eÅvsK KZƆK cÉG`q weGji A^Æ cwiGkva bM`vb eBGZ •jLv nqwb (iii) 2,500
2. evëvK‡Z cÉvcÅ weGji A^Æ •ewk •jLv nGqGQ (iv) (5,000 @ 4,800) 200 (2,700)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 30,550
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 30,550 UvKv|

cÉk²13 2015 mvGji 31 wWGmÁ¼i ZvwiGL Rbve ivRy-‣i wnmve eB nGZ wbGÁ²vÚ Z^Åvewj •bqv nGqGQ:

1. 2015 mvGji 31 wWGmÁ¼i ZvwiGL bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 60,000 UvKv|
2. eÅvsK KZ‡ÆK géywiK‡Z my` ‣es avhÆK‡Z PvRÆ h^vKÌGg 500 I 1,500 UvKv 2015 mvGji 31 wWGmÁ¼i chƯ¦ bM`vbfzÚ nqwb|
3. eÅvsK mivmwi •`bv`vGii wbKU nGZ 1,500 UvKv Av`vq KGiGQ wK¯§ bM`vb eBGZ wjwce«¬ Kiv nqwb|
4. MÅvm wej, we`yÅr wej eve` eÅvsK mivmwi 1,200 UvKv cwiGkva KGiGQ wK¯§ bM`vb eBGZ wnmvefzÚ nqwb|
5. Av`vGqi RbÅ RgvK‡Z 15,000 UvKvi •PGKi gGaÅ eÅvsK 5,000 UvKvi •PK Av`vq KGiGQ| [Kz. ˆev. 16]
A K. DcGii (3) I (4) bs •jbG`Gbi dGj eÅvsK cvm ewni D«¼†î wbU KZ e†w«¬ ev nËvm cvGe Zv wbYÆq KGiv| 2
A L. •h mKj •jbG`b bM`vb eBGZ •jLv nqwb Zvi RvGe`v `vwLjv `vI| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGLi eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
13 bs cÉGk²i mgvavb A
K DcGii (3) bs I (4) bs •jbG`Gbi dGj eÅvsK cvm ewni D«¼†Gîi wbU e†w«¬ ev nËvm wbYÆq:

weeiY UvKv UvKv
eÅvsK KZƆK •`bv`vGii wbKU nGZ mivmwi Av`vq (3) 1,500
ev`: MÅvm wej, we`yÅr wej eÅvsK KZ‡ÆK mivmwi cwiGkva (4) (1,200)
wbU e†w«¬ 300
Dîi: eÅvsK cvm ewni D«¼†Gîi wbU e†w«¬ 300 UvKv|
L Rbve ivRy
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (2) eÅvsK wnmve 500
eÅvsK my` wnmve 500
(eÅvsK KZƆK géywiK‡Z my` wnmvefzÚ Kiv nGjv)
eÅvsK mg®¼q weeiYx 15

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv


(2) eÅvsK PvRÆ wnmve 1,500
eÅvsK wnmve 1,500
(eÅvsK KZƆK avhÆK‡Z PvRÆ wnmvefzÚ Kiv nGjv)
(3) eÅvsK wnmve 1,500
cÉvcÅ wnmve (•`bv`vi) 1,500
(•`bv`vGii wbKU nGZ eÅvsK KZƆK mivmwi Av`vq wnmvefzÚ Kiv nGjv)
(4) DcGhvM LiP wnmve 1,200
eÅvsK wnmve 1,200
(MÅvm wej, we`yÅr wej eÅvsK KZƆK cwiGkva wnmvefzÚ Kiv nGjv)
•gvU 4,700 4,700
Dîi: RvGe`vi •hvMdj 4,700 UvKv|
M
 Rbve ivRy
eÅvsK mg®¼q weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 60,000
•hvM:
1. eÅvsK KZƆK géywiK‡Z my`, hv bM`vbfzÚ nqwb (2) 500
2. •`bv`vi nGZ eÅvsK KZƆK mivmwi Av`vq, hv bM`vbfzÚ nqwb (3) 1,500 2,000
62,000
weGqvM:
1. eÅvsK KZƆK PvRÆ avhÆ, hv bM`vbfzÚ nqwb (2) 1,500
2. MÅvm wej, we`yÅr wej mivmwi eÅvsK KZƆcÞ cwiGkva, hv bM`vbfzÚ nqwb (4) 1,200
3. Av`vGqi RbÅ RgvK‡Z •PK hv Av`vq nqwb (5) 10,000 (12,700)
eÅvsK weeiYx •gvZvGeK eÅvsK Rgvi D«¼†î 49,300
Dîi: eÅvsK weeiYx •gvZvGeK eÅvsK Rgvi D«¼†î 49,300 UvKv|
cÉk²14 AvKivg LvGbi wnmve eB •^GK wbGÁ²vÚ Z^ÅàGjv •bqv nGqGQ@

1. bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 50,000 UvKv|
2. Av`vGqi RbÅ •cÉwiZ 10,000 UvKv ‣es 15,000 UvKv •gvU `yBLvwb •PGKi gGaÅ 1g •PKLvwb Av`vq nGqGQ|
3. 5,000 UvKvi ‣KLvwb BmyÅK‡Z •PK eÅvsGK DcÕ©vwcZ nqwb|
4. eÅvsK KZ‡ÆK géywiK‡Z my` 5,000 UvKv ‣es avhÆK‡Z PvRÆ 3,000 UvKv bM`vb eBGZ •jLv nqwb|
5 •`bv`vi KZ‡ÆK mivmwi eÅvsGK 5,000 UvKv Rgv nGjI Zv bM`vb eBGZ •jLv nqwb|
6.eÅvsK KZ‡ÆK cÉG`q wej cwiGkva bM`vGb •jLv nqwb 1,000 UvKv| [P. ˆev. 16]
A K. bM`vb eBGZ •jLv ev` cov UvKvi cwigvY wbYÆq KGiv| 2
A L. 4, 5 I 6 bs KÌwgGKi RvGe`v KGiv| 4
A M. eÅvsK Rgvi mg®¼q weeiYx ․Zwi KGiv| 4
14 bs cÉGk²i mgvavb A
K bM`vb eBGZ •jLv ev` cov UvKvi cwigvY wbYÆq:

weeiY UvKv UvKv
eÅvsK KZ‡ÆK géywiK‡Z my` 5,000
eÅvsK KZƆK avhÆK‡Z PvRÆ 3,000
•`bv`vi KZƆK mivmwi eÅvsGK Rgv`vb 5,000
eÅvsK KZƆK cÉG`q wej cwiGkva 1,000
•gvU 14,000
Dîi: bM`vb eBGZ •jLv ev` cov UvKvi cwigvY 14,000 UvKv|
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 AvKivg Lvb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
(4) eÅvsK wnmve 5,000
eÅvsK my` wnmve 5,000
(eÅvsK KZƆK my` géyi wnmvefzÚ Kiv nGjv)
(4) eÅvsK PvRÆ wnmve 3,000
eÅvsK wnmve 3,000
(eÅvsK KZƆK avhÆK‡Z PvRÆ wnmvefzÚ Kiv nGjv)
(5) eÅvsK wnmve 5,000
cÉvcÅ wnmve 5,000
(•`bv`vi KZ‡ÆK eÅvsGK Rgv`vb wnmvefzÚ Kiv nGjv)
(6) cÉG`q wej wnmve 1,000
eÅvsK wnmve 1,000
(eÅvsK KZƆK cÉG`q weGji UvKv cwiGkva wnmvefzÚ Kiv nGjv)
•gvU 14,000 14,000
Dîi: RvGe`vi •hvMdj 14,000 UvKv|
M
 AvKivg Lvb
eÅvsK mg®¼q weeiYx
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 50,000
•hvM:
1. BmyÅK‡Z •PK eÅvsGK DcÕ©vwcZ nqwb (3) 5,000
2. eÅvsK KZƆK géywiK‡Z my`, hv bM`vbfzÚ nqwb (4) 5,000
3. •`bv`vi KZƆK mivmwi eÅvsGK Rgv`vb, hv bM`vbfzÚ nqwb (5) 5,000 15,000
65,000
weGqvM:
1. Av`vGqi RbÅ RgvK‡Z •PK eÅvsK KZ‡ÆK Av`vq nqwb (2) 15,000
2. eÅvsK KZƆK avhÆK‡Z PvRÆ hv bM`vbfzÚ nqwb (4) 3,000
3. eÅvsK KZƆK cÉG`q weGji A^Æ cwiGkva, hv bM`vbfzÚ nqwb (6) 1,000
(19,000)
eÅvsK weeiYx Abyhvqx eÅvsK Rgv 46,000
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgv 46,000 UvKv|

cÉk²15 Rbve •kLi ‣KRb cvBKvwi eÅemvqx| 2015 mvGji 30 bGfÁ¼i ZvwiGL bM`vb eB Abyhvqx Zvi eÅvsK Rgvi D«¼†î

48,200 UvKv| wK¯§ eÅvsK weeiYxi D«¼†Gîi mvG^ wgj bv ^vKvq Rbve •kLi Abym®¬vb KGi wbGÁ²vÚ Miwgj AvBGUgàGjv LyuGR •ei
KGib:
1. wewbGqvGMi my` 500 UvKv ‣es jfÅvsk eve` eÅvsK mivmwi Av`vq KGiGQ 300 UvKv| wK¯§ bM`vb eBGZ •jLv nqwb|
2. 1,000 UvKvi ‣KwU cÉG`q wej eÅvsK cwiGkva KGiGQ| wK¯§ Dnv bM`vbfzÚ nqwb|
3. gvwjK KZ‡ÆK wbR cÉGqvRGb 1,000 UvKv I eÅemvGqi cÉGqvRGb 1,000 UvKv eÅvsK •^GK DGîvjb KGiGQ| wK¯§ wbR
cÉGqvRGb DGîvwjZ UvKv bM`vb eBGq •jLv nqwb|
4. 3,000 UvKvi ‣KwU •PK Av`vGqi RbÅ eÅvsGK Rgv •`qv nGqGQ| wK¯§ bM`vb eBGq wjwce«¬ nqwb| [wm. ˆev. 16]
A K. DGîvjGbi KviGY MiwgGji cwigvY wbYÆq KGiv| 2
A L. 30 bGfÁ¼i ZvwiGL Rbve •kLGii eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
A M. wg. •kLGii wnmve eBGZ cÉGqvRbxq RvGe`v `vwLjv `vI| 4
15 bs cÉGk²i mgvavb A
K DGîvjGbi KviGY MiwgGji cwigvY wbYÆq:

weeiY UvKv UvKv
gvwjK KZ‡ÆK wbR cÉGqvRGb eÅvsK nGZ DGîvjb hv bM`vbfzÚ nqwb 1,000
DGîvjGbi KviGY MiwgGji cwigvY 1,000
Dîi: DGîvjGbi KviGY MiwgGji cwigvY 1,000 UvKv|
eÅvsK mg®¼q weeiYx 17

L
 Rbve •kLi
eÅvsK mg®¼q weeiYx
2015 mvGji 30 bGfÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†î 48,200
•hvM:
1. eÅvsK KZƆK wewbGqvGMi my` ‣es jfÅvsk Av`vq hv bM`vbfzÚ nqwb (500 + 300) (1) 800
2. Av`vGqi RbÅ •PK Rgv hv bM`vbfzÚ nqwb (4) 3,000 3,800
52,000
weGqvM:
1. eÅvsK KZƆK cÉG`q wej cwiGkva hv bM`vbfzÚ nqwb (2) 1,000
2. gvwjK KZƆK eÅvsK nGZ DGîvjb hv bM`vbfzÚ nqwb (3) 1,000 (2,000)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 50,000
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 50,000 UvKv|
M Rbve •kLi
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2015
bGf.-30 (1) eÅvsK wnmve 800
wewbGqvGMi my` wnmve 500
jfÅvsk Avq wnmve 300
(eÅvsK KZƆK wewbGqvGMi my` I jfÅvsk Av`vq wnmvefzÚ Kiv nGjv)
(2) cÉG`q wej wnmve 1,000
eÅvsK wnmve 1,000
(eÅvsK KZƆK cwiGkvaK‡Z cÉG`q wej, hv wnmvefzÚ Kiv nGjv)
(3) DGîvjb wnmve 1,000
eÅvsK wnmve 1,000
(gvwjK KZƆK eÅvsK nGZ DGîvjb wnmvefzÚ Kiv nGjv)
(4) eÅvsK wnmve 3,000
cÉvcÅ wnmve 3,000
(Av`vGqi RbÅ RgvK‡Z •PK wnmvefzÚ Kiv nGjv)
•gvU 5,800 5,800
Dîi: RvGe`vi •hvMdj 5,800 UvKv|
cÉk²16 2015 mvGji 31 gvPÆ ZvwiGL iwdK •Õ¡vGii bM`vb ewni •WweU D«¼î
 † 1,22,000 UvKv wK¯§ Dnv eÅvsK weeiYxi
D«¼G† îi mvG^ wgj •bB| mgÕ¦ wnmve hvPvB KGi wbGÁ²i cv^ÆKÅàGjv cvIqv hvq:
i. 38,000 UvKvi cuvPwU •PK ‣es 32,000 UvKvi ‣KLvwb cÉvcÅ •bvU Av`vGqi RbÅ 2015 mvGji gvPÆ gvGm eÅvsGK Rgv
•`qv nq wK¯§ Dnv 2015 mvGji ‣wcÉj gvGm Av`vq nq|
ii. 18,000 UvKvi ‣KLvbv cÉvcÅ •bvU 16,800 UvKvq eÅvsGK evëvKiY Kiv nq wK¯§ bM`vb eBGZ cƒYÆgƒjÅ wjwce«¬ Kiv nq|
iii. eÅvsK KZ‡ÆK 14,000 UvKvi cÉG`q •bvU cwiGkvwaZ nGqGQ wK¯§ bM`vb eBGZ wjwce«¬ nq bvB|
iv. LwióviMY mivmwi 20,000 UvKv eÅvsGK Rgv w`GqGQb hvnv bM`vb eBGZ wjwce«¬ nq bvB|
v. 14,000 UvKvi •PK Av`vGqi RbÅ eÅvsGK Rgv nGqwQj wK¯§ bM`vb eBGZ wjwce«¬ nq bvB|
vi. 54,000 UvKvi wZbLvwb •PK cÉG`q wnmvGei eivei BmyÅ Kiv nGqwQj hvi gGaÅ 46,000 UvKvi `yBLvwb •PK cwiGkvwaZ nGqGQ|
vii. eÅvsK KZ‡K Æ géywiK‡Z my` 1,400 UvKv ‣es avhÆK‡Z Kwgkb 1,000 UvKv 2015 mvGji 31 gvPÆ ZvwiGLi gGaÅ bM`vb
eBGZ wjwce«¬ nq bvB| [h. ˆev. 16]
A K. Abv`vqx •PK ‣es eÅvsGK AbycwÕ©Z •PGKi cwigvY wbYÆq KGiv| 2
A L. 3, 4, 5 I 7 bs `dvàGjvi RvGe`v `vwLjv •`LvI| 4
A M. 2015 mvGji 31 gvPÆ ZvwiGL eÅvsK weeiYxi D«¼†î •ei KGiv| 4
18 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

16 bs cÉGk²i mgvavb A
K Abv`vqx •PK I eÅvsGK AbycwÕ©Z •PGKi cwigvY wbYÆq:

weeiY UvKv
Abv`vqx •PK:
1. Av`vGqi RbÅ eÅvsGK RgvK‡Z •PK (i) 38,000
AbycwÕ©Z •PK:
1. BmyÅK‡Z •PK DcÕ©vwcZ nqwb (54,000  46,000) 8,000
Dîi: Abv`vqx •PK 38,000 UvKv ‣es AbycwÕ©Z •PK 8,000 UvKv|
L iwdK •Õ¡vi
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2015
gvPÆ-31 (iii) cÉG`q •bvU wnmve 14,000
eÅvsK wnmve 14,000
(eÅvsK KZ‡ÆK cÉG`q •bvU cwiGkvwaZ nGjv)
(iv) eÅvsK wnmve 20,000
cÉvcÅ wnmve 20,000
(LwióviMY KZ‡ÆK mivmwi eÅvsGK Rgv •`qv nGjv)
(v) eÅvsK wnmve 14,000
cÉvcÅ wnmve 14,000
(Av`vGqi RbÅ •PK eÅvsGK Rgv •`qv nGjv)
(vii) eÅvsK wnmve 1,400
eÅvsK my` wnmve 1,400
(eÅvsK my` géyi Kiv nGjv)
(vii) eÅvsK PvRÆ wnmve 1,000
eÅvsK wnmve 1,000
(eÅvsK KZ‡ÆK Kwgkb PvRÆ Kiv nGjv)
•gvU 50,400 50,400
Dîi: RvGe`vi •hvMdj 50,400 UvKv|
M
 iwdK •Õ¡vi
eÅvsK mg®¼q weeiYx
2015 mvGji 31 gvPÆ ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 1,22,000
•hvM:
1. LwióviMY mivmwi eÅvsGK Rgv w`j, hv bM`vb eBGZ •jLv nqwb (iv) 20,000
2. eÅvsGK RgvK‡Z •PK, hv bM`vb eBGZ •jLv nqwb (v) 14,000
3. BmyÅK‡Z •PK cwiGkva nqwb (vi) 8,000
4. eÅvsK KZ‡ÆK géywiK‡Z my` hv bM`vb eBGZ •jLv nqwb (vii) 1,400 43,400
weGqvM: 1,65,400
1. Av`vGqi RbÅ RgvK‡Z •PK I cÉvcÅ •bvU hv Av`vq nqwb (i) (38,000 + 32,000) 70,000
2. evëvK‡Z cÉvcÅ •bvU •ewk •jLv nGqGQ (ii) (18,000  16,800) 1,200
3. eÅvsK KZ‡ÆK cÉG`q •bvU cwiGkva, hv bM`vb eBGZ •jLv nqwb (iii) 14,000
4. eÅvsK KZ‡ÆK avhÆK‡Z Kwgkb hv bM`vb eBGZ •jLv nqwb (vii) 1,000 (86,200)
eÅvsK weeiYx Abyhvqx eÅvsK D«¼†î 79,200
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK D«¼†î 79,200 UvKv|
eÅvsK mg®¼q weeiYx 19

cÉk²17 30 Ryb 2015 ZvwiGL •gvnvÁÃ` AvivdvGZi bM`vb eB Abyhvqx eÅvsK Rgvi cwigvY wQj 29,700 UvKv| DÚ

ZvwiGL cvm eB ‣es bM`vb eB Abyhvqx eÅvsK Rgvi cwigvY mgvb wQj bv| Abym®¬vGbi ci MiwgGji wbÁ²wjwLZ KviYmgƒn
•`Lv hvq:
mg¯¼qmgƒn: 1. 20-06-2015 ZvwiGL 3,500 UvKv ‣es 4,300 UvKvi 2wU •PK Av`vGqi RbÅ eÅvsGK Rgv •`qv nq, wK¯§
w«¼Zxq •PKwU 02-07-2015 ZvwiGL Av`vq nq| 2. eÅvsK KZƆK Av`vqK‡Z wewbGqvGMi my` 4,800 UvKv bM`vbfzÚ nq wb| 3.
‣KRb •`bv`vi KZƆK mivmwi eÅvsGK Rgv 7,300 UvKv bMv`bfzÚ nq wb| 4. cvIbv`viGK 14,000 UvKvi ‣KwU •PK BmyÅ
Kiv nq wK¯§ •PKwU 30 RyGbi gGaÅ cwiGkvGai RbÅ eÅvsGK DcÕ©vcb Kiv nq wb| 5. eÅvsGK evëvK‡Z 9,700 UvKvi ‣KwU
cÉvcÅ •bvU AghÆv`vK‡Z nGqGQ wK¯§ ‣wU bM`vbfzÚ nq wb| 6. eÅvsK my` géyi KGiGQ 1,650 UvKv ‣es PvRÆ KZÆb KGiGQ 700
UvKv, hv ‣LbI bM`vbfzÚ nq wb| [e. ˆev. 16]
A K. eÅvsK KZƆK mivmwi Av`vqK‡Z •jbG`bàGjvi RvGe`v `vwLjv `vI| 2
A L. KZ UvKvi •jGb`b bM`vbfzÚ nq wb? 4
A M. DwÍÏwLZ ZG^Åi wfwîGZ ‣KwU eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
17 bs cÉGk²i mgvavb A
K
 •gvnvÁÃ` AvivdvZ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU UvKv ˆKÌwWU UvKv
2015
Ryb-30 (ii) eÅvsK wnmve 4,800
wewbGqvGMi my` wnmve 4,800
(eÅvsK KZƆK wewbGqvGMi my` Av`vq wnmvefzÚ Kiv nGjv)
(iii) eÅvsK wnmve 7,300
cÉvcÅ wnmve 7,300
(•`b`vi KZƆK mivmwi eÅvsGK Rgv wnmvefzÚ Kiv nGjv)
(vi) eÅvsK wnmve 1,650
eÅvsK my` wnmve 1,650
(eÅvsK KZƆK géywiK‡Z my` wnmvefzÚ Kiv nGjv)
•gvU 13,750 13,750
Dîi: RvGe`vi •hvMdj 13,750 UvKv|
L bM`vbfzÚ nqwb ‣gb •jbG`Gbi UvKvi cwigvY wbYÆq:
weeiY UvKv UvKv
eÅvsK KZƆK wewbGqvGMi my` Av`vq 4,800
•`bv`vi KZƆK mivmwi eÅvsGK Rgv 7,300
evëvK‡Z cÉvcÅ •bvU AghÆv`v 9,700
eÅvsK KZƆK my` géyi I PvRÆ KZÆb (1,650 + 700) 2,350
bM`vbfzÚ nqwb 24,150
Dîi: 24,150 UvKvi •jbG`b bM`vbfzÚ nqwb|
M
 •gvnvÁÃ` AvivdvZ
eÅvsK mg®¼q weeiYx
2015 mvGji 30 Ryb ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 29,700
•hvM:
1. eÅvsK KZƆK wewbGqvGMi my` Av`vq, hv bM`vbfzÚ nqwb (ii) 4,800
2. •`bv`vi KZƆK mivmwi eÅvsGK Rgv, hv bM`vbfzÚ nqwb (iii) 7,300
3. BmyÅK‡Z •PK cwiGkvGai RbÅ eÅvsGK DcÕ©vwcZ nqwb (iv) 14,000
4. eÅvsK KZƆK géywiK‡Z my`, hv bM`vbfzÚ nqwb (vi) 1,650 27,750
57,450
20 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


weGqvM:
1. Av`vGqi RbÅ RgvK‡Z •PK eÅvsK KZƆK wbw`ÆÓ¡ ZvwiGLi gGaÅ Av`vq nqwb (i) 4,300
2. evëvK‡Z cÉvcÅ •bvU AghÆv`vK‡Z nGqGQ hv bM`vbfzÚ nqwb (v) 9,700
3. eÅvsK KZƆK PvRÆ KZÆb, hv bvM`vbfzÚ nqwb (vi) 700 (14,700)
eÅvsK weeiYx Abyhvqx eÅvsK Rgv 42,750
Dîi: eÅvsK weeiYx Abyhvqx eÅvsK Rgv 42,750 UvKv|

cÉk²18 Rbve ZvnmvGbi bM`vb eB 23,500 UvKv eÅvsK RgvwZwiÚ cÉ`kÆb KiGjI eÅvsK weeiYxi mvG^ ‣i wgj wQj bv|

eÅvsK weeiYx chÆvGjvPbv KGi wbÁ²wjwLZ DcvqàGjv cvIqv hvq: 1. 47,600 UvKvi ‣KwU •PK Av`vGqi RbÅ eÅvsGK Rgv
w`GjI ‣wU ‣LGbv Av`vq nqwb| 2. eÅvsK 5,200 UvKv PvRÆ avhÆ KiGjI bM`vb eBGq •jLv nqwb| 3. eÅvsK KZ‡ÆK
RgvwZwiGÚi Ici 450 UvKv my` avhÆ Kiv nGjI ‣wU bM`vb eBGq •jLv nqwb| 4. 27,500 UvKvi ‣KwU •PK BmyÅ Kiv
nGjI ‣wU eÅvsGK DcÕ©vcb Kiv nqwb| 5. eÅvsK KZ‡ÆK 1,850 UvKv my` Av`vq nGjI ‣wU bM`vb eBGq •jLv nqwb| [Xv. ˆev. 15]
A K. eÅvsK KZ‡ÆK avhÆK‡Z myG`i cwigvY wbYÆq KGiv| 2
A L. cÉPwjZ c«¬wZGZ eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
A M. 1bs •^GK 4 bs chƯ¦ •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
18 bs cÉGk²i mgvavb A
K eÅvsK KZ‡ÆK avhÆK‡Z myG`i cwigvY :
KÌwgK bs weeiY UvKv
3 eÅvsK KZ‡ÆK RgvwZwiGÚi Ici my` avhÆ 450
Dîi : eÅvsK KZ‡ÆK avhÆK‡Z myG`i cwigvY 450 UvKv|
L Rbve Zvnmvb
eÅvsK mg®¼q weeiYx
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK RgvwZwiÚ 23,500
•hvM :
K. RgvK‡Z •PK hv Av`vq nqwb (1) 47,600
L. eÅvsK PvRÆ, hv bM`vbfzÚ nqwb (2) 5,200
M. eÅvsK KZ‡ÆK RgvwZwiGÚi Ici avhÆK‡Z my`, hv bM`vbfzÚ nqwb (3) 450 53,250
76,750
weGqvM :
K. BmyÅK‡Z •PK, hv eÅvsGK DcÕ©vcb Kiv nqwb (4) 27,500
L. Av`vqK‡Z my` hv bM`vbfzÚ nqwb (5) 1,850 (29,350)
eÅvsK weeiYx Abyhvqx eÅvsK RgvwZwiÚ 47,400
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK RgvwZwiÚ 47,400 UvKv|
M 1bs •^GK 4bs chƯ¦ •jbG`bàGjvi RvGe`v `vwLjv :
Rbve Zvnmvb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
(1) cÉvcÅ wnmve 47,600
eÅvsK wnmve 47,600
(RgvK‡Z •PK hv Av`vq nqwb)
(2) eÅvsK PvRÆ wnmve 5,200
eÅvsK wnmve 5,200
(eÅvsK PvRÆ avhÆ KGiGQ)
(3) eÅvsK RgvwZwiGÚi my` wnmve 450
eÅvsK wnmve 450
(eÅvsK RgvwZwiÚ DGîvjGbi Ici my` avhÆ KGiGQ)
eÅvsK mg®¼q weeiYx 21

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)


(4) eÅvsK wnmve 27,500
cÉG`q/cvIbv`vi wnmve 27,500
(cvIbv`viGK BmyÅK‡Z •PK eÅvsGK DcÕ©vwcZ nqwb)
•gvU 80,750 80,750
Dîi : RvGe`vi •hvMdj 80,750 UvKv|

cÉk²19 wbGÁ²i Z^Åvewj 31 wWGmÁ¼i 2014 ZvwiGL •gmvmÆ nvwee AÅv´£ •Kvs-‣i eB nGZ •bqv nGqGQ :

1. 31-12-14 ZvwiGL bM`vb eB •gvZvGeK eÅvsK Rgv 18,000 UvKv|
2. cwiGkvGai RbÅ BmyÅK‡Z •PK •gvU 9,000 UvKv wK¯§ 4,000 UvKvi •PK eÅvsK KZ‡ÆK cwiGkvwaZ nGqGQ|
3. Av`vGqi RbÅ 5,000 UvKvi ‣KLvwb •PK eÅvsGK Rgv •`qv nGqGQ wK¯§ eÅvsK KZ‡ÆK Av`vq nGqGQ 03-01-2015
ZvwiGL|
4. 2,700 UvKvi ‣KwU •bvU eÅvsK KZ‡K Æ cwiGkvwaZ nGqGQ wK¯§ bM`vb eBGZ •jLv nqwb|
5. eÅvsK jfÅvsk Av`vq KGiGQ wK¯§ bM`vb eBGZ •jLv nqwb 5,000 UvKv| [iv. ˆev. 15]
A K. eÅvsK KZ‡ÆK Av`vqK‡Z UvKvi cwigvY wbYÆq KGiv| 2
A L. eÅvsK weeiYxGZ wjwce«¬ nGqGQ ‣i…c •jbG`Gbi UvKvi cwigvY wbYÆq KGiv| 4
A M. cÉ`î Z^Åvewj nGZ ‣KwU eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
19 bs cÉGk²i mgvavb A
K eÅvsK KZ‡ÆK Av`vqK‡Z UvKvi cwigvY wbYÆq :
weeiY UvKv UvKv
eÅvsK KZ‡ÆK jfÅvsk Av`vq 5,000
eÅvsK KZ‡ÆK Av`vqK‡Z UvKvi cwigvY 5,000
Dîi : eÅvsK KZ‡ÆK Av`vqK‡Z UvKvi cwigvY 5,000 UvKv|
L eÅvsK weeiYxGZ wjwce«¬ nGqGQ ‣i…c •jbG`Gbi UvKvi cwigvY wbYÆq :
weeiY UvKv UvKv
(2) eÅvsK KZ‡ÆK cwiGkvwaZ •PK 4,000
(4) eÅvsK KZ‡ÆK cÉG`q wej cwiGkva 2,700
(5) eÅvsK KZ‡ÆK jfÅvsk Av`vq 5,000
•gvU 11,700
Dîi : 11,700 UvKv|
•bvU : eÅvsK KZ‡KÆ Av`vqK‡Z •PK 31-12-2014 ZvwiGLi cGi| ZvB ‣wU 31-12-2014 ZvwiGLi eÅvsK weeiYxGZ A¯¦fzÆÚ
Kiv nGe bv|
M •gmvmÆ nvwee AÅv´£ •Kvs
eÅvsK mg®¼q weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK Rgv 18,000
•hvM :
1. eÅvsK KZ‡ÆK AcwiGkvwaZ •PK (2) 5,000
2. eÅvsK KZ‡ÆK jfÅvsk Av`vq bM`vb eBGZ wjwce«¬ nqwb (5) 5,000 10,000
28,000
weGqvM :
1. Av`vGqi RbÅ RgvK‡Z •PK wbw`ÆÓ¡ ZvwiGL Av`vq nqwb (3) 5,000
2. eÅvsK KZ‡ÆK cwiGkvwaZ •bvU bM`vb eBGZ wjwce«¬ nqwb (4) 2,700 (7,700)
eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 20,300
Dîi : eÅvsK weeiYx •gvZvGeK eÅvsK Rgv 20,300 UvKv|
22 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²20 2014 mvGji 31 wWGmÁ¼i ZvwiGL ‣m •UÇWvGmÆi bM`vb eB ‣es eÅvsK weeiYx MowgGji KviYàGjv wbÁ²i…c :

i. bM`vb eB •gvZvGeK eÅvsK RgvwZwiGÚi cwigvY (31-12-14) 90,000 UvKv|
ii. Av`vGqi RbÅ eÅvsGK RgvK‡Z •PK 10,000 UvKv ‣LbI Av`vq nqwb|
iii. eÅvsK KZ‡ÆK jfÅvsk Av`vq 10,000 UvKv bM`vb eBGZ •jLv nqwb|
iv. wewbGqvMi my` mivmwi eÅvsK wnmvGe Rgv nGqGQ hv bM`vb eBGZ •jLv nqwb (1-7-14 ZvwiGL wewbGqvMK‡Z 12% nvGi
1,00,000 UvKv)|
v. eÅvsK RgvwZwiGÚi my` 6,000 UvKv avhÆ Kiv nGqGQ hv bM`vb eBGZ •jLv nqwb|
vi. 16,000 UvKvi •PK BmyÅ Kiv nGqGQ wK¯§ ‣Lb chƯ¦ cwiGkvGai RbÅ eÅvsGK DcÕ©vwcZ nqwb|
vii. cÉG`q wnmvGei 7,000 UvKv eÅvsK KZ‡ÆK mivmwi cwiGkva hv bM`vb eBGZ •jLv nqwb| [w`. ˆev. 15]
A K. wewbGqvGMi myG`i cwigvY wbYÆq KGiv| 2
A L. bM`vb eBGZ •jLv nqwb ‣gb •jbG`bàwji RvGe`v wjL| 4
A M. eÅvsK mg®¼q weeiYx ․Zwi KGiv 2014 mvGji 31, wWGmÁ¼i ZvwiGLi RbÅ| 4
20 bs cÉGk²i mgvavb A
K wewbGqvGMi myG`i cwigvY wbYÆq :
weeiY UvKv UvKv
6
wewbGqvGMi my` (1,00,000  12%  /12) 6,000
wewbGqvGMi myG`i cwigvY 6,000
Dîi : wewbGqvGMi myG`i cwigvY 6,000 UvKv|
L ‣m •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
wWGm.- (iii) eÅvsK wnmve 10,000
31 cÉvµ¦ jfÅvsk wnmve 10,000
(eÅvsK KZ‡ÆK mivmwi jfÅvsk Av`vq)
(iv) eÅvsK wnmve 6,000
wewbGqvGMi my` wnmve 6,000
(eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq)
(v) eÅvsK RgvwZwiÚ my` wnmve 6,000
eÅvsK wnmve 6,000
(eÅvsK my` PvRÆ KGiGQ)
(vii) cÉG`q wnmve 7,000
eÅvsK wnmve 7,000
(cÉG`q wnmvGei UvKv eÅvsK KZ‡ÆK mivmwi cwiGkva Kiv nGjv)
•gvU 29,000 29,000
Dîi : RvGe`vi •hvMdj 29,000 UvKv|
M ‣m •UÇWvmÆ
eÅvsK mg®¼q weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK RgvwZwiÚ 90,000
•hvM :
1. eÅvsGK RgvK‡Z •PK Av`vq nqwb (ii) 10,000
2. eÅvsK RgvwZwiGÚi Ici avhÆK‡Z my` hv bM`vb eBGZ •jLv nqwb (v) 6,000
3. eÅvsK KZ‡ÆK cÉG`q wnmvGei A^Æ cwiGkva hv bM`vb eBGZ •jLv nqwb (vii) 7,000 23,000
1,13,000
eÅvsK mg®¼q weeiYx 23

weeiY UvKv UvKv


weGqvM :
1. eÅvsK KZ‡K
Æ Av`vqK‡Z jfÅvsk hv bM`vb eBGZ •jLv nqwb (iii) 10,000
2. eÅvsK KZ‡ÆK Av`vqK‡Z wewbGqvGMi my` hv bM`vb eBGZ •jLv nqwb (iv) 6,000
3. BmyÅK‡Z •PK hv ‣LbI eÅvsGK DcÕ©vwcZ nqwb (vi) 16,000 (32,000)
eÅvsK weeiYx •gvZvGeK eÅvsK RgvwZwiÚ 81,000
Dîi : eÅvsK weeiYx •gvZvGeK eÅvsK RgvwZwiÚ 81,000 UvKv|

cÉk²21 kvwnb •UÇWvGmÆi wnmve eB •^GK 2014 mvGji 30 Ryb ZvwiGL wbGÁ²vÚ •jbG`bmgƒn •bqv nGqGQ :

1. bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†î 10,500 UvKv|
2. eÅvsK KZ‡ÆK cwiGkvwaZ 3,150 UvKvi cÉG`q •bvU bM`vb eBGZ •jLv nqwb|
3. eÅvsGK RgvK‡Z 2,050 UvKvi ‣KwU •PK ‣LbI eÅvsK KZ‡ÆK Av`vq nqwb|
4. ‣KRb •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv`vb 2,620 UvKv bM`vb eBGZ •jLv nqwb|
5. eÅvsK my` 50 UvKv ‣es eÅvsK PvRÆ 40 UvKv bM`vb eBGZ •jLv nqwb|
6. cvIbv`vi eivei BmyÅK‡Z 5,000 UvKvi •gvU 2wU •PK eÅvsGK Rgv •`qv nGqGQ hvi gGaÅ 850 UvKvi •PKwU eÅvsGK
DcÕ©vwcZ nGqGQ| [Kz. ˆev. 15]
A K. 5 bs `dvi RbÅ AvgvbZKvixi eBGZ RvGe`v `vI| 2
A L. •Kej eÅvsGK wjwce«¬ nGqGQ ‣gb UvKvi •gvU cwigvY wbYÆq KGiv| 4
A M. ‣KwU eÅvsK mg®¼q weeiYx cÉÕ§Z KGiv| 4
21 bs cÉGk²i mgvavb A
K
 kvwnb •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Ryb-30 (5) eÅvsK wnmve 50
eÅvsK my` wnmve 50
(eÅvsK KZ‡ÆK my` géyi)
(5) eÅvsK PvRÆ wnmve 40
eÅvsK wnmve 40
(eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ)
•gvU 90 90
Dîi : RvGe`vi •hvMdj 90 UvKv|
L •Kej eÅvsGK wjwce«¬ nGqGQ ‣gb UvKvi •gvU cwigvY wbYÆq :
weeiY UvKv UvKv
eÅvsK KZ‡ÆK cÉG`q •bvU cwiGkva 3,150
•`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv `vb 2,620
eÅvsK KZ‡ÆK my` géyi 50
eÅvsK KZ‡ÆK PvRÆ avhÆ 40
•gvU 5,860
Dîi : •Kejgvò eÅvsGK wjwce«¬ nGqGQ ‣gb UvKvi •gvU cwigvY 5,860 UvKv|
M kvwnb •UÇWvmÆ
eÅvsK mg®¼q weeiYx
2014 mvGji 30 Ryb ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†î 10,500
24 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


•hvM :
1. •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv hv bM`vbfzÚ nqwb (4) 2,620
2. eÅvsK KZ‡ÆK my` géyi hv bM`vbfzÚ nqwb (5) 50
3. cvIbv`viGK BmyÅK‡Z •PK eÅvsGK DcÕ©vwcZ nqwb (6) (5,000  850) 4,150 6,820
17,320
weGqvM :
1. eÅvsK KZ‡ÆK cÉG`q •bvU cwiGkva hv bM`vbfzÚ nqwb (2) 3,150
2. Av`vGqi RbÅ RgvK‡Z •PK hv eÅvsK KZ‡ÆK ‣LbI Av`vq nqwb (3) 2,050
3. eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ hv bM`vbfzÚ nqwb (5) 40 (5,240)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 12,080
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 12,080 UvKv|
cÉk²22 wbÁ²ewYÆZ Z^Åvewj 2014 mvGji 31 wWGmÁ¼i ZvwiGL Rbve bvwRg-‣i wnmve eB nGZ •bIqv nGqGQ :

1. bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†î 40,000 UvKv|
2. 15,000 UvKvi ‣KwU •PK Av`vGqi RbÅ eÅvsGK Rgv •`qv nGqGQ wK¯§ eÅvsK KZ‡ÆK Av`vq nqwb|
3. eÅvsK KZ‡ÆK cÉG`q •bvU cwiGkva wK¯§ bM`vb eBGZ •jLv nqwb 5,000 UvKv|
4. 12,000 UvKvi BmyÅK‡Z ‣KwU •PK, cwiGkvGai RbÅ eÅvsGK ‣LbI DcÕ©vwcZ nqwb|
5. eÅvsK KZ‡ÆK •`bv`vGii wbKU nGZ mivmwi Av`vq 9,000 UvKv, hv bM`vbfzÚ nqwb|
6. eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq 6,000 UvKv, hv bM`vbfzÚ nqwb|
7. eÅvsK KZ‡ÆK Kwgkb PvRÆ 1,000 UvKv, hv bM`vbfzÚ nqwb| [P. ˆev. 15]
A K. cvk eBGZ •jLv nqwb, ‣i…c •jbG`Gbi cwigvY wbYÆq KGiv| 2
A L. 3, 5, 6 I 7bs •jbG`bàGjvi RvGe`v `vI| 4
A M. eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
22 bs cÉGk²i mgvavb A
K cvk eBGZ •jLv nqwb ‣gb •jbG`Gbi cwigvY wbYÆq :

ZvwiL weeiY UvKv UvKv
(2) Av`vGqi RbÅ RgvK‡Z •PK Av`vq nqwb 15,000
(4) BmyÅK‡Z •PK eÅvsK KZ‡ÆK cwiGkvwaZ nqwb 12,000
•gvU 27,000
Dîi : cvk eBGZ •jLv nqwb ‣gb •jbG`Gbi cwigvY 27,000 UvKv|
L Rbve bvwRg
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014 (3) cÉG`q •bvU wnmve 5,000
wWGm.- eÅvsK wnmve 5,000
31 (eÅvsK KZ‡ÆK cÉG`q •bvGUi UvKv cwiGkva)
(5) eÅvsK wnmve 9,000
cÉvcÅ wnmve 9,000
(eÅvsK KZ‡ÆK cÉvcÅ wnmvGei UvKv Av`vq)
(6) eÅvsK wnmve 6,000
wewbGqvGMi my` wnmve 6,000
(eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq)
(7) eÅvsK Kwgkb wnmve 1,000
eÅvsK wnmve 1,000
(eÅvsK Kwgkb PvRÆ KiGjv)
•gvU 21,000 21,000
Dîi : RvGe`vi •hvMdj 21,000 UvKv|
eÅvsK mg®¼q weeiYx 25

M
 Rbve bvwRg
eÅvsK mg®¼q weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†î 40,000
•hvM :
1. BmyÅK‡Z •PK eÅvsK KZ‡ÆK cwiGkvwaZ nqwb (4) 12,000
2. eÅvsK KZ‡ÆK mivmwi Av`vq hv bM`vbfzÚ nqwb (5) 9,000
3. eÅvsK KZ‡ÆK wewbGqvGMi my` Av`vq hv bM`vbfzÚ nqwb (6) 6,000 27,000
67,000
weGqvM :
1. Av`vGqi RbÅ RgvK‡Z •PK eÅvsK KZ‡ÆK Av`vq nqwb (2) 15,000
2. eÅvsK KZ‡ÆK cÉG`q •bvU cwiGkva hv bM`vbfzÚ nqwb (3) 5,000
3. eÅvsK KZ‡ÆK avhÆK‡Z Kwgkb hv bM`vbfzÚ nqwb (7) 1,000 (21,000)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 46,000
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 46,000 UvKv|

cÉk²23 wbÁ²ewYÆZ Z^Åvewj 2013 mvGji 31 wWGmÁ¼i ZvwiGL Rbve KvRj-‣i wnmve eB nGZ •bqv nGqGQ :

1. 2013 mvGji 31 wWGmÁ¼i ZvwiGL bM`vb eB •gvZvGeK eÅvsK Rgvi cwigvY wQj 34,650 UvKv|
2. cvIbv`viG`i eivei BmyÅK‡Z 7,000 UvKvi •PK fzGj bM`vb eBGZ 7,500 UvKv •jLv nGqGQ|
3. •`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv 6,000 UvKv bM`vb eBGZ `y’evi •WweU Kiv nGqGQ|
4. 4,000 UvKvi 2 gvm •gqv`x cÉvcÅ •bvU 5% nvGi eÅvsGK evëv KGi bM`vb eBGZ •bvGUi cƒYÆ gƒjÅ •jLv nGqGQ|
5. eÅvsK KZ‡ÆK géyixK‡Z my` 600 UvKv fzGj bM`vb eBGZ 700 UvKv •jLv nGqGQ| [wm. ˆev. 15 ]
A K. cÉvcÅ •bvGUi evëvi cwigvY wbYÆq KGiv| 2
A L. bM`vb eBGqi •WweU w`GK KZ UvKv •ewk •jLv nGqGQ wbYÆq KGiv| 4
A M. DchyÆÚ ZG^Åi wfwîGZ ‣KwU eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
23 bs cÉGk²i mgvavb A
K cÉvcÅ •bvGUi evëvi cwigvY wbYÆq :

cÉvcÅ •bvGUi evëv = (4,000  5%  2/12) UvKv
= 33 UvKv
Dîi : cÉvcÅ •bvGUi evëvi cwigvY 33 UvKv|
L bM`vb eBGZ •WweU w`GK •ewk •jLvi cwigvY wbYÆq :
KÌwgK bs weeiY UvKv UvKv
2
i. evëvK‡Z weGji cƒYÆgƒjÅ •jLv nGqGQ (4,000  5%  /12) 33
ii. •`bv`vi KZ‡ÆK eÅvsGK Rgv fzGj `yevi •WweU Kiv nGqGQ 6,000
iii. eÅvsK KZ‡ÆK géywiK‡Z my` •ewk •jLv nGqGQ (700  600) 100
•gvU 6,133
Dîi : •gvU 6,133 UvKv •ewk •jLv nGqGQ|
M Rbve KvRj
eÅvsK mg®¼q weeiYx
2013 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK Rgv 34,650
•hvM :
1. BmyÅK‡Z •PK •ewk •`LvGbv nGqGQ (2) 500
35,150
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


weGqvM :
1. •`bv`vi KZ‡ÆK eÅvsGK Rgv `yevi •WweU Kiv nGqGQ (3) 6,000
2. evëvK‡Z cÉvcÅ •bvGUi gƒjÅ •ewk •jLv nGqGQ (4) 33
3. eÅvsK my` géyi •ewk •jLv nGqGQ (5) 100 (6,133)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 29,017
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 29,017 UvKv|

cÉk²24 cjvk eËv`vGmÆi wnmve eB •^GK wbÁ²wjwLZ Z^Åmgƒn •bIqv nGqGQ :



1. bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 10,000 UvKv|
2. BmyÅK‡Z •PK 3,500 UvKv ‣LbI eÅvsGK DcÕ©vwcZ nqwb|
3. Av`vGqi RbÅ eÅvsGK RgvK‡Z •PK 6,000 UvKv, eÅvsK KZ‡ÆK Av`vq nqwb|
4. eÅvsK géywiK‡Z my` 300 UvKv, bM`vb eBGZ •jLv nqwb|
5. eÅvsK avhÆK‡Z PvRÆ 200 UvKv, bM`vb eBGZ •jLv nqwb| [h. ˆev. 15]
A K. bM`vb eBGZ •jLv nqwb ‣gb •jbG`bàGjv wPwn×Z KGiv| 2
A L. •jbG`bàGjvi RvGe`v ․Zwi KGiv (2-5)| 4
A M. eÅvsK Rgvi mg®¼q weeiYx ․Zwi KGiv| 4
24 bs cÉGk²i mgvavb A
K bM`vb eBGZ •jLv nqwb ‣gb •jbG`b wPwn×ZKiY :
ZvwiL •jbG`b
(4) eÅvsK géywiK‡Z my` 300 UvKv, bM`vb eBGZ •jLv nqwb|
(5) eÅvsK avhÆK‡Z PvRÆ 200 UvKv, bM`vb eBGZ •jLv nqwb|
L cjvk eËv`vmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
(2) eÅvsK wnmve 3,500
cÉG`q wnmve 3,500
(BmyÅK‡Z •PK cwiGkvwaZ nqwb)
(3) cÉvcÅ wnmve 6,000
eÅvsK wnmve 6,000
(RgvK‡Z •PK Av`vq nqwb)
(4) eÅvsK wnmve 300
eÅvsK my` wnmve 300
(eÅvsK my` géyi KiGjv)
(5) eÅvsK PvRÆ wnmve 200
eÅvsK wnmve 200
(eÅvsK my` PvRÆ KiGjv)
•gvU 10,000 10,000
Dîi : RvGe`vi •hvMdj 10,000 UvKv|
M cjvk eËv`vmÆ
eÅvsK mg®¼q weeiYx
weeiY UvKv UvKv
bM`vb eB •gvZvGeK eÅvsK Rgvi D«¼†î 10,000
•hvM :
1. BmyÅK‡Z •PK eÅvsGK DcÕ©vwcZ nqwb (2) 3,500
2. eÅvsK KZ‡ÆK géywiK‡Z my` bM`vb eBGZ •jLv nqwb (4) 300 3,800
13,800
eÅvsK mg®¼q weeiYx 27

weeiY UvKv UvKv


weGqvM :
1. Av`vGqi RbÅ RgvK‡Z •PK eÅvsK KZ‡ÆK Av`vq nqwb (3) 6,000
2. eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ bM`vb eBGZ •jLv nqwb (5) 200 (6,200)
eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 7,600
Dîi : eÅvsK weeiYx Abyhvqx eÅvsK Rgvi D«¼†î 7,600 UvKv|

cÉk²25 Rbve mv`gvb bywnb ‣i 30 Ryb, 2014 ZvwiGL eÅvsK weeiYxGZ eÅvsK Rgv 19,900 UvKv wK¯§ wnmve eBGZ eÅvsK

Rgv 23,199 UvKv •`Lv hvq| Z^Å chÆvGjvPbvq •`Lv hvq@
1. 30 Ryb ZvwiGL eÅvsGK RgvK‡Z •PK 4,400 UvKv wK¯§ hv eÅvsK KZ‡K Æ 1 RyjvB ZvwiGL Av`vq nq|
2. 28 Ryb ZvwiGL 4,000 UvKv, 1,400 UvKv ‣es 2,500 UvKvi BmyÅK‡Z wZbwU •PK ‣LbI eÅvsK KZ‡K Æ cwiGkvwaZ nqwb|
3. mv`gvb bywnb KZ‡ÆK BmyÅK‡Z 1,226 UvKvi 402bs •PKwU bM`vb eBGZ 1,262 UvKv •jLv nGqGQ|
4. ivqnvb •^GK cÉvµ¦ 2,820 UvKvi ‣KwU •PK cÉZÅvLÅvb nGq •diZ ‣GmGQ|
5. eÅvsK PvRÆ 50 UvKv|
6. cÉvcÅ •bvU 1,000 UvKv I my` 50 UvKv eÅvsK KZ‡ÆK Av`vq nq ‣es eÅvsK Av`vq LiP eve` 15 UvKv KZÆb KGi|
7. Av`bvb bywnb KZ‡ÆK BmyÅK‡Z 5,000 UvKvi •PK eÅvsK fzGj mv`gvb bywnGbi wnmve wjwce«¬ KGiGQ| [e. ˆev. 15]
A K. eÅvsK KZ‡ÆK •WweUK‡Z AG^Æi cwigvY wbYÆq KGiv| 2
A L. Dfq •Ri msGkvab c«¬wZGZ eÅvsK mg®¼q weeiYx ․Zwi KGiv| 4
A M. Rbve mv`gvb bywnGbi wnmve eBGZ cÉGqvRbxq RvGe`v •`LvI| 4
25 bs cÉGk²i mgvavb A
K eÅvsK KZ‡ÆK •WweUK‡Z AG^Æi cwigvY wbYÆq :

weeiY UvKv UvKv
(3) BmyÅK‡Z •PK cwiGkva 1,226
(5) eÅvsK PvRÆ 50
(6) eÅvsK KZ‡ÆK Av`vq LiP MÉnY 15
(7) eÅvsK KZ‡ÆK fzGj wnmvefzÚ 5,000
•gvU 6,291
Dîi : eÅvsK KZ‡ÆK •WweUK‡Z AG^Æi cwigvY 6,291 UvKv|
L Rbve mv`gvb bywnb
eÅvsK mg®¼q weeiYx (Dfq •Ri msGkvab c«¬wZ)
2014 mvGji 30 Ryb ZvwiGLi RbÅ
weeiY UvKv UvKv weeiY UvKv UvKv
bM`vb eB Abyhvqx eÅvsK Rgv 23,199 eÅvsK weeiYx Abyhvqx eÅvsK Rgv 19,900
•hvM : •hvM :
1. BmyÅK‡Z •PK bM`vb eBGZ •ewk •jLv nGqGQ (3) 36 1. RgvK‡Z •PK Av`vq nqwb (1) 4,400
2. eÅvsK KZ‡ÆK cÉvcÅ •bvU I my` Av`vq (1,000 + 50) (6) 1,050 1,086 2. eÅvsK KZ‡ÆK •WweUKiGY fzj (7) 5,000 9,400
24,285 29,300
weGqvM : weGqvM :
1. RgvK‡Z •PK cÉZÅvLÅvZ hv bM`vbfzÚ nqwb (4) 2,820 1. BmyÅK‡Z •PK eÅvsK KZ‡ÆK cwiGkvwaZ nqwb
2. eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ (5) 50 (4,000 + 1,400 + 2,500) (2) (7,900)
3. cÉvcÅ •bvGUi Av`vq LiP (6) 15
(2,885)
msGkvwaZ eÅvsK Rgvi D«¼†î 21,400 msGkvwaZ eÅvsK Rgvi D«¼†î 21,400
Dîi : msGkvwaZ eÅvsK Rgvi D«¼†î 21,400 UvKv|
M
 Rbve mv`gvb bywnb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
Ryb-30 (3) eÅvsK wnmve 36
AwbwøZ wnmve 36
(bM`vb eBGZ •ewk •jLvi fzj msGkvab Kiv nGjv)
28 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)


(4) cÉvcÅ wnmve (ivqnvb) 2,820
eÅvsK wnmve 2,820
(cÉZÅvLÅvZ •PK wnmvefzÚ Kiv nGjv)
(5) eÅvsK PvRÆ wnmve 50
eÅvsK wnmve 50
(eÅvsK PvRÆ wnmvefzÚ Kiv nGjv)
(6) eÅvsK wnmve 1,050
cÉvcÅ •bvU wnmve 1,000
my` Avq wnmve 50
(eÅvsK KZ‡ÆK cÉvcÅ •bvU I my` Av`vq)
(6) eÅvsK PvRÆ wnmve 15
eÅvsK wnmve 15
(eÅvsK Av`vq LiP PvRÆ Kij)
•gvU 3,971 3,971
Dîi : RvGe`vi •hvMdj 3,971 UvKv|

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²26 wg. AvKZvi •UÇWvmÆ-‣i wbÁ²wjwLZ Z^Å cvIqv •Mj

1. bM`vb eB •gvZvGeK eÅvsK Rgv 22,000 UvKv (•KÌwWU)|
2. cvIbv`vi •RwibGK eÅvsK •^GK cwiGkva 2,000 UvKv hv •KvGbv Rvq wjwce«¬ nqwb|
3. Av`vGqi RbÅ 2,000 UvKv I 4,000 UvKvi `yLvwb •PK Rgv •`Iqv nGqwQj, wK¯§ 2,000 UvKvi •PKLvwb cÉZÅvLÅvZ
nGqGQ hv bM`vbfzÚ nqwb|
4. eÅvsK KZ‡ÆK jfÅvsk Av`vq 5,000 UvKv hv bM`vb eBGZ wjwce«¬ nqwb|
5. eÅvsK wewbGqvGMi my` Av`vq KGiGQ 1,000 UvKv hv bM`vbfzÚ nqwb|
6. eÅvsK RgvwZwiGÚi my` avhÆ KGiGQ 200 UvKv hv bM`vb eBGZ wjwce«¬ nqwb|
A K. gybvdv RvZxq •jbG`Gbi UvKvi cwigvY KZ? 2
L. DchyÆÚ 2, 4, 5 I 6 bs •jbG`Gbi RvGe`v `vwLjv •`LvI| 4
M. DchyÆÚ ZG^Åi AvGjvGK ‣KwU eÅvsK mg¯¼q weeiYx ․Zwi Ki| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. 6,200 UvKv| L. 8,200 UvKv M. eÅvsK RgvwZwiÚ 20,200 UvKv|

cÉk²27 2017 mvGji 31 Rvbyqvwi ZvwiGL gvGRG`i bM`vb eBGZ eÅvsK Rgvi •Ri wQj 16,300 UvKv| DÚ ZvwiGL bM`vb

eB I eÅvsK weeiYxi gGaÅ wbÁ²wjwLZ cv^ÆKÅàGjv jÞ Kiv hvq
1. •PK KvUv nGqGQ hv •deË‚qvwi 5 ZvwiGL fvãvGbv nGqGQ 500 UvKv|
2. eÅvsGK •PK Rgv •`Iqv nGqGQ wK¯§ •PGKi UvKv Av`vq nGqGQ •deË‚qvwii 3 ZvwiGL 800 UvKv|
3. eÅvsK KZ‡ÆK wewea PvRÆ avhÆ KGiGQ 75 UvKv|
4. wewf®² eÅwÚ KZ‡KÆ mivmwi eÅvsGK Rgv 4,000 UvKv hv bM`vb eBGZ wjwce«¬ nqwb|
5. Õ©vqx wbG`Æk Abyhvqx eÅvsK KZ‡ÆK Rxeb wegvi wcÉwgqvg cÉ`vb 500 UvKv hv bM`vb eBGZ wjwce«¬ nqwb|
6. eÅvsK KZ‡ÆK géywiK‡Z my` 75 UvKv hv bM`vb eBGZ wjwce«¬ nqwb|
A K. bM`vb eB Abyhvqx eÅvsK mg¯¼q weeiYxi weGqvMK‡Z UvKvi cwigvY KZ? 2
L. 3, 4, 5 I 6 bs •jbG`Gbi RGbÅ RvGe`v `vwLjv •`LvI| 4
M. DÚ ZvwiGL eÅvsK weeiYx Abyhvqx eÅvsK Rgvi cwigvY wbYÆq KGiv| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. 1,375 UvKv| L. 4,650 UvKv| M. 19,500 UvKv|
•iIqvwgj 1

PZz^Æ AaÅvq
•iIqvwgj
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 11 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 32

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 myifx •UÇWvmÆ-‣i 2018 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼†îàGjv wQj wbÁ²i…c:

wnmvGei bvg UvKv wnmvGei bvg UvKv
mybvg 45,000 wewbGqvM 2,60,000
mwçwZ Znwej 72,000 bM` Znwej (31.12.18) 90,000
cÉvcÅ wnmve 60,000 DGîvjGbi my` 10,000
eÅvsK PvRÆ 600 Abv`vqx cvIbv 9,000
cÉG`q wnmve 45,000 gƒjaGbi my` 12,000
Kwgkb cÉvwµ¦ 20,000 mgvcbx gRy` cYÅ 75,000
Awdm miévg 25,000 gƒjab 4,16,600
cÉvcÅ fvov 5,000 cÉ`î FY 20,000
•cGU´Ÿ 60,000 Avmevecò 32,000
AwMÉg wkÞvbwek •mjvwg 15,000 eGKqv •eZb 14,000
cÉviwÁ¿K gRy` cYÅ 1,90,000 eÅvsK RgvwZwiGÚi my` 4,000
weKÌq 4,80,000
mgw®¼Z KÌq 3,75,000
A K. PjwZ mÁ·G`i cwigvY wbYÆq KGiv| 2
A L. gybvdv RvZxq Avq I gybvdv RvZxq eÅGqi cwigvY wbYÆq KGiv| 4
A M. myifx •UÇWvmÆ-‣i •iIqvwgj cÉÕ§Z KGiv| 4
1 bs cÉGk²i mgvavb A
K PjwZ mÁ·G`i cwigvY wbYÆq:

weeiY UvKv UvKv
cÉvcÅ wnmve 60,000
cÉvcÅ fvov 5,000
bM` Znwej (31.12.18) 90,000
mgvcbx gRy` cYÅ 75,000
PjwZ mÁ·G`i cwigvY 2,30,000
Dîi: PjwZ mÁ·G`i cwigvY 2,30,000 UvKv|
L gybvdv RvZxq Avq I gybvdv RvZxq eÅGqi cwigvY wbYÆq:

weeiY UvKv UvKv
gybvdv RvZxq Avqmgƒn:
DGîvjGbi my` 10,000
Kwgkb cÉvwµ¦ 20,000
weKÌq 4,80,000
ˆgvU gybvdv RvZxq Avq 5,10,000
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


gybvdv RvZxq eÅqmgƒn:
eÅvsK PvRÆ 600
Abv`vqx cvIbv 9,000
mgw®¼Z KÌq 3,75,000
gƒjaGbi my` 12,000
eÅvsK RgvwZwiGÚi my` 4,000
ˆgvU gybvdv RvZxq eÅq 4,00,600
Dîi: gybvdv RvZxq Avq 5,10,000 UvKv ‣es gybvdv RvZxq eÅq 4,00,600 UvKv|
M myifx ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2018
KÌwgK bs wnmvGei wkGivbvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. mybvg 45,000
2. mwçwZ Znwej 72,000
3. cÉvcÅ wnmve 60,000
4. eÅvsK PvRÆ 600
5. cÉG`q wnmve 45,000
6. Kwgkb cÉvwµ¦ 20,000
7. Awdm miévg 25,000
8. cÉvcÅ fvov 5,000
9. cÅvGU´Ÿ 60,000
10. AwMÉg wkÞvbwek •mjvwg 15,000
11. weKÌq 4,80,000
12. mgw®¼Z KÌq 3,75,000
13. 5% wewbGqvM 2,60,000
14. bM` Znwej (31-12-18) 90,000
15. DGîvjGbi my` 10,000
16. Abv`vqx cvIbv 9,000
17. gƒjaGbi my` 12,000
18. mgvcbx gRy` cYÅ 75,000
19. gƒjab 4,16,600
20. cÉ`î FY 20,000
21. Avmevecò 32,000
22. eGKqv •eZb 14,000
23. eÅvsK RgvwZwiGÚi my` 4,000
ˆgvU 10,72,600 10,72,600
Dîi: •iIqvwgGji •hvMdj 10,72,600 UvKv|
ˆbvU: ‘mgw®¼Z KÌq’ •iIqvwgGji A¯¦fzÆÚ nGj, ‘cÉviwÁ¿K gRy` cGYÅi’ cwieGZÆ ‘mgvcbx gRy` cYÅ’ •iIqvwgj A¯¦fzÆÚ nq|

cÉk²2 wjwc ‣´ŸvicÉvBR-‣i 2017 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼†îàGjv wbÁ²i…c:

wnmvGei bvg UvKv wnmvGei bvg UvKv
bM` Znwej 37,000 10% cÉG`q •bvUm 55,000
Kwgkb 6,500 7% eÅvsK FY 1,25,000
nvGZ bM` (1.1.17) 10,000 eÅvsK Rgvi D«¼†î 31,500
FYcò 1,00,000 gƒjaGbi my` 10,500
cÉvµ¦ evëv 1,250 12% jw™² 70,000
weKÌq 1,00,000 gƒjab 80,500
•iIqvwgj 3

wnmvGei bvg UvKv wnmvGei bvg UvKv


wmswKs dv´£ 21,000 mgvcbx gRy` cYÅ 35,000
KÌq 85,000 wkÞvbwek •mjvwg 10,500
cÉ`î evëv 4,000 `vjvbGKvVv 1,10,000
mÁ¿veÅ `vq 7,000 e®¬wK FY 64,000
AeÅen†Z gwbnvwi 3,000 cÉvcÅ wnmve 80,000
mybvg 20,000 AvàGb webÓ¡ cGYÅi ÞwZ 250
Awdm miévg 1,02,500
A K. •h mgÕ¦ `dv •iIqvwgGj A¯¦fzÆÚ nGe bv Zvi mgwÓ¡ wbYÆq KGiv| 2
A L. DchyÆÚ ZG^Åi wfwîGZ ‣KwU •iIqvwgj ․Zwi KGiv| 4
A M. ․ZwiK‡Z •iIqvwgj nGZ `xNÆGgqvw` `vq I PjwZ mÁ·wîi cwigvY wbYÆq KGiv| 4
2 bs cÉGk²i mgvavb A
K •h mKj `dv •iIqvwgGj A¯¦fzÆÚ nGe bv Zvi cwigvY wbYÆq:

weeiY UvKv UvKv
nvGZ bM` (01-01-17) 10,000
mÁ¿veÅ `vq 7,000
AeÅen†Z gwbnvwi 3,000
mgvcbx gRy` cYÅ 35,000
ˆgvU 55,000
Dîi: •iIqvwgGj A¯¦fzÆÚ nGe bv 55,000 UvKv|
L wjwc ‰´ŸvicÉvBR
ˆiIqvwgj
31 wWGmÁ¼i 2017
KÌwgK bs wnmve wkGivbvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. bM` Znwej 37,000
2. Kwgkb 6,500
3. FYcò 1,00,000
4. cÉvµ¦ evëv 1,250
5. weKÌq 1,00,000
6. wmswKs dv´£ 21,000
7. KÌq 85,000
8. cÉ`î evëv 4,000
9. mybvg 20,000
10. Awdm miévg 1,02,500
11. 10% cÉG`q •bvU 55,000
12. 7% eÅvsK FY 1,25,000
13. eÅvsK Rgvi D«¼†î 31,500
14. gƒjaGbi my` 10,500
15. 12% jw™² 70,000
16. gƒjab 80,500
17. wkÞvbwek •mjvwg 10,500
18. `vjvbGKvVv 1,10,000
19. e®¬wK FY 64,000
20. cÉvcÅ wnmve 80,000
21. AvàGb webÓ¡ ÞwZ 250
5,57,250 5,57,250
Dîi: •iIqvwgGji •hvMdj 5,57,250 UvKv|
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M ․ZwiK‡Z •iIqvwgj nGZ `xNÆGgqvw` `vq I PjwZ mÁ·wî wbYÆq:



weeiY UvKv UvKv
`xNÆGgqvw` `vq mgƒn:
7% eÅvsK FY 1,25,000
e®¬wK FY 64,000
FYcò 1,00,000
ˆgvU `xNÆGgqvw` `vq 2,89,000
PjwZ mÁ·wî mgƒn:
bM` Znwej 37,000
eÅvsK Rgvi D«¼†î 31,500
cÉvcÅ wnmve 80,000
ˆgvU PjwZ mÁ·wî 1,48,500
Dîi: `xNÆGgqvw` `vq 2,89,000 UvKv ‣es PjwZ mÁ·wî 1,48,500 UvKv|

cÉk
 ² 3 Aveivi ‣´£ •Kvs-‣i wnmve eB nGZ wbÁ²i…c fzjàGjv D`&NvwUZ nGqGQ:
1. Avmevecò •givgZ eÅq 3,000 UvKv Avmevecò wnmvGe •WweU Kiv nGqGQ|
2. cwji wbKU nGZ bM` cÉvwµ¦ 7,000 UvKv gwji wnmvGe •KÌwWU Kiv nGqGQ|
3. bÅv´Öxi wbKU avGi weKÌq 2,100 UvKv KÌq RvGe`vq •jLv nGqGQ|
4. KÌq RvGe`vi •hvMdj 800 UvKv •ewk •`LvGbv nGqGQ|
5. ivRvGK bM` cÉ`vb 2,800 UvKv wK¯§ Zvi wnmvGe •KÌwWU Kiv nGqGQ|
6. iwbi wbKU nGZ avGi cYÅ KÌq 5,420 UvKv wK¯§ Zvi wnmvGe 4,520 UvKv •KÌwWU Kiv nGqGQ|
A K. KiwYK fzj wbYÆq KGiv| 2
A L. •iIqvwgj ․Zwii cGi DchyÆÚ fzjàGjvi msGkvabx `vwLjv `vI| 4
A M. P„ov¯¦ wnmve ․Zwii cGi DchyÆÚ fzjàGjvi msGkvabx `vwLjv `vI| 4
3 bs cÉGk²i mgvavb
K KiwYK fzGji cwigvY wbi…cY:

weeiY UvKv UvKv
cwji wbKU nGZ bM` cÉvwµ¦ gwj wnmvGe •KÌwWU Kiv nGjv 7,000
bÅv´Öxi wbKU avGi weKÌq KÌq RvGe`vq •jLv nGqGQ (2,100  2) 4,200
KÌq RvGe`vi •hvMdj •ewk •`LvGbv nGqGQ 800
ivRvGK bM` cÉ`vb Zvi wnmvGe •KÌwWU Kiv nGqGQ (2,800  2) 5,600
iwbi wbKU nGZ avGi cYÅ KÌq Zvi wnmvGe Kg wjLv nGqGQ (5,420  4,520) 900
ˆgvU KiwYK fzGji cwigvY 18,500
Dîi: •gvU KiwYK fzGji cwigvY 18,500 UvKv|
L Aveivi ‰´£ ˆKvs
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
(1) •givgZ LiP wnmve 3,000
Avmevecò wnmve 3,000
(Avmevecò •givgZ eÅq Avmevecò wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(2) cÉvcÅ wnmve (gwj) 7,000
cÉvcÅ wnmve (cwj) 7,000
(gwji wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(3) (i) cÉG`q wnmve (bÅv´Öx) 2,100
KÌq wnmve 2,100
(KÌq RvGe`vq •jLvi fzj msGkvab Kiv nGjv)
•iIqvwgj 5

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv


(ii)cÉvcÅ wnmve (bÅv´Öx) 2,000
weKÌq wnmve 2,100
(avGi weKÌq wnmvefzÚ Kiv nGjv)
(4) AwbwøZ wnmve 800
KÌq wnmve 800
(KÌq RvGe`vq •ewk •jLvi fzj msGkvab Kiv nGjv)
(5) cÉG`q wnmve (ivRv) 5,600
AwbwøZ wnmve 5,600
(ivRvi wnmvGe •KÌwWU Kivi fzj msGkvab Kiv nGjv)
(6) AwbwøZ wnmve 900
cÉG`q wnmve (iwb) 900
(iwbi wnmvGe Kg •jLvi fzj msGkvab Kiv nGjv)
ˆgvU 21,500 21,500
Dîi: RvGe`vi •hvMdj 21,500 UvKv|
M
 Aveivi ‰´£ ˆKvs
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
(1) Avq mvivsk 3,000
Avmevecò wnmve 3,000
(AvmevecGòi •givgZ eÅq Avmevecò wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(2) cÉvcÅ wnmve (gwj) 7,000
cÉvcÅ wnmve (cwj) 7,000
(gwji wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(3) cÉG`q wnmve (bÅv´Öx) 2,100
cÉvcÅ wnmve (bÅv´Öx) 2,100
Avq mvivsk 4,200
(KÌq RvGe`vq •jLvi fzj msGkvab Kiv nGjv)
(4) AwbwøZ wnmve 800
Avq mvivsk 800
(KÌq RvGe`vq •ewk •jLvi fzj msGkvab Kiv nGjv)
(5) cÉG`q wnmve (ivRv) 5,600
AwbwøZ wnmve 5,600
(ivRvi wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(6) AwbwøZ wnmve 900
cÉG`q wnmve (iwb) 900
(cÉG`q wnmvGe Kg •jLvi fzj msGkvab Kiv nGjv)
ˆgvU 21,500 21,500
Dîi: RvGe`vi •hvMdj 21,500 UvKv|

cÉk²4 Zvcm •UÇWvGmÆi 2018 mvGji 31 wWGmÁ¼i ZvwiGLi wnmveLvZàGjv wbÁ²i…c:



KÌwgK bs wnmve wkGivbvg UvKv
1. bM` Znwej 50,000
2. mgvcbx gRy` cYÅ 21,000
3. mwçwZ Znwej 25,000
4. KÌq LwZqvGbi •Ri 63,000
5. KÌq evëv 7,000
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK bs wnmve wkGivbvg UvKv


6. BRviv mÁ·wî (31-12-2018 •^GK 10 eQi) 1,00,000
7. cÉG`q wej 28,500
8. cÉvcÅ wnmve 62,500
9. weKÌq 2,85,000
10. ewngyÆLx •diZ 13,000
11. wewbGqvM 80,000
12. gUi jix 2,92,000
13. DGîvjb 17,000
14. KÌq 1,90,000
16. gƒjab 3,70,000
A K. wbU KÌGqi cwigvY wbYÆq KGiv| 2
A L. •gvU mÁ·` I gvwjKvbv Õ¼Z½ ‣i cwigvY wbYÆq KGiv| 4
A M. wnmve eQi •kGl •iIqvwgj ․Zwi KGiv| 4
4 bs cÉGk²i mgvavb A
K wbU KÌGqi cwigvY wbYÆq:

weeiY UvKv UvKv
KÌq 1,90,000
ev`: ewngyÆLx •diZ 13,000
1,77,000
ev`: KÌq evëv 7,000
wbU KÌq 1,70,000
Dîi: wbU KÌq 1,70,000 UvKv|
L •gvU mÁ·` I gvwjKvbv Õ¼GZ½i cwigvY wbYÆq:
•gvU mÁ·`:
weeiY UvKv UvKv
bM` Znwej 50,000
BRviv mÁ·wî 1,00,000
cÉvcÅ wnmve 62,500
wewbGqvM 80,000
gUijwi 2,92,000
mgvcbx gRy` cYÅ 21,000
ˆgvU mÁ·` 6,05,500
gvwjKvbv Õ¼Z½:
weeiY UvKv UvKv
gƒjab 3,70,000
ev`: DGîvjb 17,000
3,53,000
•hvM: wbU gybvdv (2,85,000  1,70,000) 1,15,000
4,68,000
•hvM: mwçwZ Znwej 25,000
gvwjKvbv Õ¼Z½ 4,93,000
Dîi: •gvU mÁ·` 6,05,500 UvKv ‣es gvwjKvbv Õ¼Z½ 4,93,000 UvKv|
M
 Zvcm ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2018
KÌwgK bs wnmve wkGivbvg L:c†: ˆWweU (UvKv) ˆKÌwWU (UvKv)
1. bM` Znwej 50,000
•iIqvwgj 7

KÌwgK bs wnmve wkGivbvg L:c†: ˆWweU (UvKv) ˆKÌwWU (UvKv)


2. mwçwZ Znwej 25,000
3. KÌq LwZqvGbi •Ri 63,000
4. KÌq evëv 7,000
5. BRviv mÁ·wî 1,00,000
6. cÉG`q wej 28,500
7. cÉvcÅ wnmve 62,500
8. weKÌq 2,85,000
9. ewngyÆLx •diZ 13,000
10. wewbGqvM 80,000
11. gUi jix 2,92,000
12. DGîvjb 17,000
13. KÌq 1,90,000
14. gƒjab 3,70,000
7,91,500 7,91,500
Dîi: •iIqvwgGji •hvMdj 7,91,500 UvKv|

cÉk²5 iwe ‣´ŸvicÉvBR-‣i 2019 mvGji 30 Ryb ZvwiGL LwZqvGbi D«¼†îàGjv wQj@

wnmvGei bvg UvKv wnmvGei bvg UvKv
mybvg 36,000 cyÕ¦K FY 13,000
weKÌq 1,51,000 jw™²i my` 7,500
weKÌq •diZ 11,000 mgvcbx gRy` cYÅ 17,000
Mɯ©Õ¼Z½ 8,000 •UÇWgvKÆ 5,000
KÌq 66,000 DGîvjGbi my` 8,500
ewntGdiZ 6,000 Kwgkb cÉvwµ¦ 8,000
cÅvGU´Ÿ 9,000 cÉvµ¦ jfÅvsk 4,000
Awdm LiP 16,000 Abv`vqx cvIbv Av`vq 5,000
ewntcwienb 5,000 cÉviwÁ¿K gRy` cYÅ 23,000
gwbnvwi 11,000 Kwc ivBU 7,000
wkÞvbwek fvZv 6,000
A K. AÕ·kÆbxq mÁ·G`i cwigvY wbYÆq KGiv| 2
L. gybvdv RvZxq Avq I eÅGqi gGaÅ cv^ÆKÅ wbYÆq KGiv| 4
M. iwe ‣´ŸvicÉvBGRi ‣KwU •iIqvwgj cÉÕ§Z KGiv| 4
5 bs cÉGk²i mgvavb A
K AÕ·kÆbxq mÁ·G`i cwigvY wbYÆq:

weeiY UvKv UvKv
mybvg 36,000
Mɯ©Õ¼Z½ 8,000
•cGU´Ÿ 9,000
•UÇWgvKÆ 5,000
Kwc ivBU 7,000
ˆgvU AÕ·kÆbxq mÁ·` 65,000
Dîi: AÕ·kÆbxq mÁ·` 65,000 UvKv|
L gybvdv RvZxq Avq I eÅGqi gGaÅ cv^ÆKÅ:
weeiY UvKv UvKv UvKv
gybvdv RvZxq Avq:
weKÌq 1,51,000
ev`: •diZ 11,000 1,40,000
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


jw™²i my` 7,500
DGîvjGbi my` 8,500
Kwgkb cÉvwµ¦ 8,000
cÉvµ¦ jfÅvsk 4,000
Abv`vqx cvIbv Av`vq 5,000
ˆgvU gybvdv RvZxq Avq 1,73,000
gybvdv RvZxq eÅq:
cÉviwÁ¿K gRy` cYÅ 23,000
KÌq 66,000
ev`: ewntGdiZ (6,000) 60,000
83,000
ev`: mgvcbx gRy` cYÅ (17,000) 66,000
Awdm LiP 16,000
ewntcwienb 5,000
gwbnvwi 11,000
wkÞvbwek fvZv 6,000
ˆgvU gybvdv RvZxq eÅq 1,04,000
gybvdv RvZxq Avq I eÅGqi gGaÅ cv^ÆKÅ 1,73,000  1,04,000 = 69,000 UvKv|
Dîi: cv^ÆKÅ 69,000 UvKv|
M iwe ‰´ŸvicÉvBR
ˆiIqvwgj
30 Ryb 2019
KÌwgK bs weeiY L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. mybvg 36,000
2. weKÌq 1,51,000
3. weKÌq •diZ 11,000
4. Mɯ©Õ¼Z½ 8,000
5. KÌq 66,000
6. ewntGdiZ 6,000
7. •cGU´Ÿ 9,000
8. Awdm LiP 16,000
9. ewntcwienb 5,000
10. gwbnvwi 11,000
11. wkÞvbwek fvZv 6,000
12. cyÕ¦K FY 13,000
13. jw™²i my` 7,500
14. •UÇWgvKÆ 5,000
15. DGîvjGbi my` 8,500
16. Kwgkb cÉvwµ¦ 8,000
17. cÉvµ¦ jfÅvsk 4,000
18. Abv`vqx cvIbv Av`vq 5,000
19. cÉviwÁ¿K gRy` cYÅ 23,000
20. KwcivBU 7,000
21. gƒjab (•WweU I •KÌwWU cvGki cv^ÆKÅ) 26,000
2,16,000 2,16,000
Dîi: •iIqvwgGji •hvMdj 2,16,000 UvKv ‣es gƒjab 26,000 UvKv|
•iIqvwgj 9

cÉk²6 MvswPj ‣´ŸvicÉvBR-‣i 2019 mvGji 30 •mG¶ŸÁ¼i ZvwiGL •iIqvwgj wbÁ²i…c:



MvswPj ‰´ŸvicÉvBR
ˆiIqvwgj
30 •mG¶ŸÁ¼i, 2019
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 2,00,000
cÉG`q wnmve 63,000
cÉviwÁ¿K gRy` cYÅ 60,000
KjKôv I h¯¨cvwZ 1,00,000
Avmevecò 40,000
bM` Znwej 45,500
cÉvcÅ wnmve 75,000
cYÅ KÌq 1,82,000
cYÅ weKÌq 2,75,500
DGîvjb 6,000
gRywi 35,000
AwbwøZ wnmve 5,000
5,43,500 5,43,500
DchÆyÚ •iIqvwgj Lvwb mvgwqKfvGe AwbwøZ wnmve w`Gq wgjvGbv nGqGQ| cieZÆxGZ wbGÁ²vÚ fzjàGjv LyuGR cvIqv hvq|
1. h¯¨cvwZi msÕ©vcb eÅq 20,000 UvKv hv gRywi wnmvGe •WweU Kiv nGqGQ| 2. gvwjK KZ‡ÆK KvievGi 25,000 UvKv
AwZwiÚ gƒjab wewbGqvMGK weKÌq wnmvGe •KÌwWU Kiv nGqGQ| 3. cÉv cÅ wnmvGei •hvMdj 5,000 UvKv •ewk •`LvGbv nGqGQ|
4. cÉG`q wnmvGei 15,000 UvKv cwivkva KGi KÌq wnmveGK •WweU Kiv nGqGQ|
A K. DchÆyÚ fzjàGjvi cÉGqvRbxq msGkvabx `vwLjv `vI| 2
A L. msGkvab cieZÆx •iIqvwgj cÉÕ§Z KGiv| 4
A M. msGkvab cieZÆx •gvU PjwZ mÁ·wî I •gvU PjwZ `vGqi cv^ÆKÅ wbYÆq KGiv| 4
6 bs cÉGk²i mgvavb A
K
 MvswPj ‰´ŸvicÉvBR
msGkvabx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: ˆWweU UvKv ˆKÌwWU UvKv
2019
•mG¶Ÿ-30 (1) h¯¨cvwZ wnmve 20,000
gRywi wnmve 20,000
(gRywi wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(2) weKÌq wnmve 25,000
gƒjab wnmve 25,000
(weKÌq wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(3) AwbwøZ wnmve 5,000
cÉvcÅ wnmve 5,000
(cÉvcÅ wnmvGe •ewk •jLvi fzj msGkvab Kiv nGjv)
(4) cÉG`q wnmve 15,000
KÌq wnmve 15,000
(KÌq wnmvGe •jLvi fzj msGkvab Kiv nGjv)
ˆgvU 65,000 65,000
Dîi: RvGe`vi •hvMdj 65,000 UvKv|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 MvswPj ‰´ŸvicÉvBR
ˆiIqvwgj
30 •mG¶ŸÁ¼i 2019
KÌwgK bs wnmve wkGivbvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab (2,00,000 + 25,000) 2,25,000
2. cÉG`q wnmve (63,000  15,000) 48,000
3. cÉviwÁ¿K gRy` cYÅ 60,000
4. KjKôv I h¯¨cvwZ (1,00,000 + 20,000) 1,20,000
5. Avmevecò 40,000
6. bM` Znwej 45,500
7. cÉvcÅ wnmve (75,000  5,000) 70,000
8. cYÅ KÌq (1,82,000  15,000) 1,67,000
9. cYÅ weKÌq (2,75,500  25,000) 2,50,500
10. DGîvjb 6,000
11. gRywi (35,000  20,000) 15,000
ˆgvU 5,23,500 5,23,500
Dîi: msGkvwaZ •iIqvwgGji •hvMdj 5,23,500 UvKv|
M PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ wbYÆq:
weeiY UvKv UvKv
PjwZ mÁ·`mgƒn:
bM` Znwej 45,500
cÉvcÅ wnmve 70,000
ˆgvU PjwZ mÁ·` 1,15,500
PjwZ `vqmgƒn:
cÉG`q wnmve 48,000
ˆgvU PjwZ `vq 48,000
cv^ÆKÅ (1,15,500 - 48,000) 67,500
Dîi: PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ 67,500 UvKv|
cÉk²7 2017 mvGji 30 Ryb ZvwiGL Rbve Ab¯¦-‣i LwZqvb D«¼†î •^GK •iIqvwgj cÉÕ§GZi ci wbGÁ²vÚ fzjàGjv aiv cGo:

1. KjKôv •givgZ LiP 5,000 UvKv fzjekZ •givgZ LiP wnmvGe •WweU bv KGi KjKôv wnmvGe •WweU Kiv nGqGQ|
2. •mvnvbvi wnmve 5,000 UvKv •jLvi cwieGZÆ 500 UvKv •WweU Kiv nGqGQ| Aciw`GK i‚GgGji wnmve 5,000 ‣i
cwieGZÆ 500 UvKv •KÌwWU Kiv nGqGQ|
3. KvjvGgi wbKU •^GK 20,000 UvKv bM` cÉvwµ¦ fzGj mvjvGgi wnmveGK •KÌwWU Kiv nGqGQ|
4. 5,000 UvKvi gRywi fzGj •eZb wnmvGe •WweU Kiv nGqGQ|
5. iZb ‣i wbKU 5,000 UvKvi cYÅ weKÌq fzGj 50,000 UvKvq wjwce«¬ Kiv nGqGQ|
6. AvcGbi wbKU 500 UvKvi gvj avGi weKÌq, weKÌq ewnGZ •jLv nqwb|
A K. DchyÆÚ fzjàGjv •^GK •e`vwLjvi fzjàGjv wPwn×Z KGi UvKvi cwigvY wbYÆq KGiv| 2
A L. 1, 2, 4 I 6bs fzjàGjvi aib wPwn×Z KGi KviY eÅvLÅv KGiv| 4
A M. cÉGqvRbxq fzj msGkvabx RvGe`v cÉÕ§Z KGiv| 4
7 bs cÉGk²i mgvavb A
K •e`vwLjvi fzj wPwn×ZKiY:

KÌwgK fzGji weeiY UvKv UvKv
bs
(3) KvgvGji KvQ •^GK bM` UvKv •cGq mvjvGgi wnmvGe •WweU Kiv nGqGQ 20,000
(4) gRywi cÉ`vb KGi •eZb wnmvGe wjwce«¬ Kiv nGqGQ 5,000
25,000
Dîi: •e`vwLjv fzGji cwigvY 25,000 UvKv|
•iIqvwgj 11

L wbGP DchyÆÚ fzjàGjvi bvgKiY Kiv nGjv I DchyÚ eÅvLÅv •`qv nGjv:
1. 1bs fzjwU bxwZMZ fzj| KviY wnmveweævb ævGbi mxgve«¬Zv A^ev wnmveweævGbi Õ¼xK‡Z ixwZbxwZ j›NGbi gvaÅGg •h
fzj nq ZvGK bxwZMZ fzj eGj| ‣LvGb gybvdv RvZxq eÅqGK gƒjab RvZxq eÅq wnGmGe •WweU Kiv nGqGQ|
2. ‣wU ‣KwU cwicƒiK ev Õ¼qsGkvaK fzj| KviY ‣LvGb ‣KwU fzj AbÅ ‣KwU fzj `vwLjv «¼viv Dfq w`GK mgvb nGq •MGQ|
Dfq w`GKB fzGj 4,500 UvKv Kg •jLv nGjv dGj Dfq w`K wVKB wgGj hvGe ZGe •iIqvwgGj fzj •^GKB hvGe|
4. ‣wU •e`vwLjvi fzj| KviY ‣LvGb fzGj gRywi wnmveGK •eZb wnmvGe •WweU Kiv nGqGQ|
6. ‣wU ev` covi fzj| KviY •jbG`b msNwUZ nIqv mGî½I Dnv fzGj cÉv^wgK wnmvGei eBGZ •jLv bv nIqvq mÁ·ƒYÆUvB ev`
cGo hvq|
M Rbve Ab¯¦
msGkvabx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2017
Ryb-30 (1) •givgZ LiP wnmve 5,000
KjKôv wnmve 5,000
(KjKôv wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(2) •mvnvbv wnmve 4,500
i‚Ggj wnmve 4,500
(•mvnvbv I i‚GgGji wnmvGe 4,500 UvKv KGi Kg •jLvi fzj msGkvab Kiv
nGjv|)
(3) mvjvg wnmve 20,000
Kvjvg wnmve 20,000
(KvjvGgi cwieGZÆ mvjvGgi wnmveGK •KÌwWU Kivi fzj msGkvab Kiv nGjv|)
(4) gRywi wnmve 5,000
•eZb wnmve 5,000
(•eZb wnmvGe •jLvi fzj msGkvab Kiv nGjv|)
(5) weKÌq wnmve 45,000
iZb wnmve 45,000
(iZb ‣i wbKU weKÌq 45,000 UvKv •ewk •jLvi fzj msGkvab Kiv nGjv|)
(6) cÉvcÅ wnmve (Avcb) 500
weKÌq wnmve 500
(AvcGbi wbKU avGi gvj weKÌq weKÌq ewnGZ wjwce«¬ bv Kivi fzj msGkvab
Kiv nGjv|)
ˆgvU 80,000 80,000
Dîi: RvGe`vi •hvMdj 80,000 UvKv|

•evWÆ cixÞvi cÉk² I mgvavb


cÉk
 ² 8 31 wWGmÁ¼i ZvwiGL ‘BDkv wWcvUÆGg´Ÿvj •Õ¡vi’-‣i wnmve eBGZ •iIqvwgj ․Zwi Kivi cƒGeÆ wbÁ²wjwLZ A÷w«¬àGjv
aiv cGo:
1. Rbve mygbv AvdGivR-‣i wbKU nGZ cÉvµ¦ 10,000 UvKv Rbve •gGni AvdGivR-‣i wnmve LvGZ •KÌwWU Kiv nGqGQ|
2. BDkv KZ‡ÆK 5,000 UvKvi cYÅ DGîvjb weKÌq eBGZ wjwce«¬ nGqGQ|
3. Rbve mv`gvb bywnGbi wbKU evwKGZ cYÅ weKÌq 10,000 UvKv fzjekZ ewntGdiZ eBGZ wjwce«¬ Kiv nGqGQ|
4. wgm IqvdÌv Rvgvb-‣i wbKU nGZ avGi 8,000 UvKvi cYÅ KÌq fzjekZ weKÌq eBGZ wjwce«¬ Kiv nGqGQ| [Xv. ˆev. 16]
A K. 1bs I 2bs fzGji •kÉwY DGÍÏLcƒeÆK mgwÓ¡ wbYÆq KGiv| 2
A L. D`NvwUZ fzGji msGkvabx RvGe`v •jGLv| 4
A M. weKÌq wnmvGei cÉviwÁ¿K D«¼†î 30,000 UvKv weGePbv KGi weKÌq wnmve ․Zwi KGiv| 4
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

8 bs cÉGk²i mgvavb A
K 1bs I 2bs fzGji •kÉwY DGÍÏLcƒeÆK mgwÓ¡ wbYÆq:
KÌwgK bs fzGji ˆkÉwY UvKv UvKv
1. •e`vwLjvi fzj 10,000
2. bxwZMZ fzj 5,000
fzGji mgwÓ¡ 15,000
Dîi: 1bs I 2bs fzGji mgwÓ¡ 15,000 UvKv|
L
BDkv wWcvUÆGg´Ÿvj ˆÕ¡vi
msGkvabx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L.c†. ˆWweU UvKv ˆKÌwWU UvKv
wWGm.-31 1. cÉvcÅ wnmve (•gGni AvdGivR) 10,000
cÉvcÅ wnmve (mygbv AvdGivR) 10,000
(mygbv AvdGivR nGZ cÉvµ¦ UvKv •gGni AvdGivR wnmvGe •jLvi fzj
msGkvab Kiv nGjv)
” 31 2. DGîvjb wnmve 5,000
weKÌq wnmve 5,000
KÌq wnmve 5,000
cÉvcÅ wnmve (BDkv) 5,000
(gvwjK KZ‡ÆK cYÅ DGîvjb weKÌq ewnGZ •jLvi fzj msGkvab Kiv nGjv)
” 31 3. cÉvcÅ wnmve (mv`gvb bywnb) 10,000
ewntGdiZ wnmve 10,000
cÉG`q wnmve (mv`gvb bywnb) 10,000
weKÌq wnmve 10,000
(evwKGZ cYÅ weKÌq ewntGdiZ ewnGZ •jLvi fzj msGkvab Kiv nGjv)
” 31 4. KÌq wnmve 8,000
weKÌq wnmve 8,000
cÉG`q wnmve (wgm IqvdÌv Rvgvb) 8,000
cÉvcÅ wnmve (wgm IqvdÌv Rvgvb) 8,000
(evwKGZ KÌq-weKÌq ewnGZ •jLvi fzj msGkvab Kiv nGjv)
ˆgvU 56,000 56,000
Dîi: RvGe`vi •hvMdj 56,000 UvKv|
M BDkv wWcvUÆGg´Ÿvj ˆÕ¡vi
•WweU weKÌq wnmve •KÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
wWGm.-31 cÉvcÅ wnmve (BDkv) 5,000 wWGm.-31 eÅvGj´Ö we/wW 30,000
” 31 cÉvcÅ wnmve (wgm IqvdÌv Rvgvb) 8,000 ’’ 31 cÉvcÅ wnmve (mv`gvb bywnb) 10,000
” 31 eÅvGj´Ö wm/wW 27,000
40,000 40,000
Rvby.-1 eÅvGj´Ö we/wW 27,000
Dîi: weKÌq wnmvGei •KÌwWU •Ri 27,000 UvKv|
cÉk²9 nvwbd •UÇWvmÆ-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGL LwZqvGbi D«¼†îmgƒn wbÁ²i…c:

UvKv
cÉviwÁ¿K gRy` cYÅ 15,000
nvGZ bM` 5,000
cÉG`q wnmve 14,000
mgvcbx gRy` cYÅ 30,000
•iIqvwgj 13

gƒjab 1,05,500
KjKôv 68,000
DGîvjb 7,000
weKÌq 80,000
eÅvsK Rgv (1-1-2015) 3,000
cÉG`q wej 1,000
wkÞvbwek fvZv 3,000
weKÌGqi Ici evëv 500
eGKqv •eZb 800
FGYi my` 1,800
ewntGdiZ 1,500
cYÅ KÌq 70,000
eÅvsK RgvwZwiÚ 2,500
cÉvcÅ wnmve 3,500
[iv. ˆev. 16]
A K. mgw®¼Z KÌGqi cwigvY wbYÆq KGiv| 2
A L. •iIqvwgj ․Zwi KGiv| 4
A M. PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
9 bs cÉGk²i mgvavb A
K mgw®¼Z KÌGqi cwigvY wbYÆq:

mgw®¼Z KÌq = cÉviwÁ¿K gRy` cYÅ + wbU KÌq @ mgvcbx gRy` cYÅ
= 15,000 + (70,000 @ 1,500) @ 30,000
= 15,000 + 68,500 @ 30,000 = 53,500 UvKv|
Dîi: mgw®¼Z KÌq 53,500 UvKv|
L nvwbd ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2015
KÌwgK bs wnmvGei bvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. cÉviwÁ¿K gRy` cYÅ 15,000
2. nvGZ bM` 5,000
3. cÉG`q wnmve 14,000
4. gƒjab 1,05,500
5. KjKôv 68,000
6. DGîvjb 7,000
7. weKÌq 80,000
8. cÉG`q wej 1,000
9. wkÞvbwek fvZv 3,000
10. weKGqi Ici evëv 500
11. eGKqv •eZb 800
12. FGYi my` 1,800
13. ewn: •diZ 1,500
14. cYÅ KÌq 70,000
15. eÅvsK RgvwZwiÚ 2,500
16. cÉvcÅ wnmve 3,500
17. AwbwøZ wnmve 31,500
2,05,300 2,05,300
Dîi: •iIqvwgGji •hvMdj 2,05,300 UvKv ‣es AwbwøZ wnmve 31,500 UvKv (•WweU)
ˆbvU: cÉviwÁ¿K eÅvsK Rgv I mgvcbx gRy` cYÅ •iIqvwgGj AvGm bv|
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq:



weeiY UvKv UvKv
PjwZ mÁ·`:
nvGZ bM` 5,000
mgvcbx gRy` cYÅ 30,000
cÉvcÅ wnmve 3,500
ˆgvU PjwZ mÁ·` 38,500
PjwZ `vq:
cÉG`q wnmve 14,000
cÉG`q wej 1,000
eGKqv •eZb 800
eÅvsK RgvwZwiÚ 2,500
ˆgvU PjwZ `vq 18,300
Dîi: PjwZ mÁ·` 38,500 UvKv ‣es PjwZ `vq 18,300 UvKv|

cÉk²10 Zvwbkv ‣´£ •Kvs-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼†îmgƒn wbGÁ² •`qv nGjv:

wnmvGei bvg UvKv
bM` Znwej 900
eÅvsGK Rgv 1,200
cÉvcÅ wnmve 10,000
Avmevecò 25,000
bM` Znwej (1-1-2015) 1,000
cÉviwÁ¿K gRy` cYÅ 15,000
gƒjab 79,000
KÌq 52,000
AeÅen†Z gwbnvwi 500
h¯¨cvwZ 32,000
gRywi 13,000
weKÌq •diZ 1,600
•eZb 17,000
wkÞvbwek fvZv 2,000
weKÌq 88,700
Kwgkb cÉvwµ¦ 2,000
[w`. ˆev. 16]
A K. •iIqvwgGj A¯¦fzÆÚ nGe bv ‣gb •jbG`bmgƒGni cwigvY KZ? 2
A L. gybvdv RvZxq Avq I eÅGqi cwigvY wbYÆq KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGLi RbÅ ‣KwU •iIqvwgj ․Zwi KGiv| 4
10 bs cÉGk²i mgvavb A
K •iIqvwgGj A¯¦fzÆÚ nGe bv ‣gb •jbG`bmgƒGni cwigvY wbYÆq:

weeiY UvKv UvKv
bM` Znwej (1-1-2015) 1,000
AeÅen†Z gwbnvwi 500
ˆgvU 1,500
Dîi: •iIqvwgGj A¯¦fzÆÚ nGe bv ‣gb •jbG`Gbi •gvU cwigvY 1,500 UvKv|
•iIqvwgj 15

L gybvdv RvZxq Avq I eÅGqi cwigvY wbYÆq:



weeiY UvKv UvKv
gybvdv RvZxq Avqmgƒn:
weKÌq 88,700
ev`: •diZ (1,600)
87,100
Kwgkb cÉvwµ¦ 2,000
ˆgvU gybvdv RvZxq Avq 89,100
gybvdv RvZxq eÅqmgƒn:
cÉviwÁ¿K gRy` cYÅ 15,000
KÌq 52,000
gRywi 13,000
•eZb 17,000
wkÞvbwek fvZv 2,000
ˆgvU gybvdv RvZxq eÅq 99,000
Dîi: gybvdv RvZxq Avq 89,100 UvKv ‣es gybvdv RvZxq eÅq 99,000 UvKv|
M
 Zvwbkv ‰´£ ˆKvs
ˆiIqvwgj
31 wWGmÁ¼i 2015
KÌwgK bs wnmve wkGivbvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. bM` Zwnej 900
2. eÅvsK Rgv 1,200
3. cÉvcÅ wnmve 10,000
4. Avmevecò 25,000
5. cÉviwÁ¿K gRy` cYÅ 15,000
6. gƒjab 79,000
7. KÌq 52,000
8. h¯¨cvwZ 32,000
9. gRywi 13,000
10. weKÌq •diZ 1,600
11. •eZb 17,000
12. wkÞvbwek fvZv 2,000
13. weKÌq 88,700
14. Kwgkb cÉvwµ¦ 2,000
1,69,700 1,69,700
Dîi: •iIqvwgGji •hvMdj 1,69,700 UvKv|
cÉk²11 •ivgvç •UÇWvGmÆi 2015 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvGbi D«¼î
 † àGjv wbGÁ² •`qv nGjv:
wnmvGei bvg UvKv
gƒjab 1,60,000
BRviv mÁ·wî (10 eQGii RbÅ) 80,000
mgvcbx gRy` cYÅ 48,000
LyPiv h¯¨vsk 10,000
nvGZ bM` 70,000
eÅvsK Rgv 87,500
cYÅ KÌq 1,46,500
gRywi 10,000
•eZb 12,000
cYÅ weKÌq 2,91,000
fvov 17,000
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weævcb 10,000
KÌq cwienb 3,000
weKÌq cwienb 4,000
Abv`vqx cvIbv 1,000
[Kz. ˆev. 16]
A K. PjwZ mÁ·G`i cwigvY wbYÆq KGiv| 2
A L. 2015 mvGji RbÅ gybvdv RvZxq eÅGqi cwigvY wbYÆq KGiv| 4
A M. 31 wWGmÁ¼i, 2015 ZvwiGLi •iIqvwgj ․Zwi KGiv| 4
11 bs cÉGk²i mgvavb A
K PjwZ mÁ·G`i cwigvY wbYq:

weeiY UvKv UvKv
mgvcbx gRy` cYÅ 48,000
LyPiv h¯¨vsk 10,000
nvGZ bM` 70,000
eÅvsK Rgv 87,500
ˆgvU PjwZ mÁ·` 2,15,500
Dîi: •gvU PjwZ mÁ·` 2,15,500 UvKv|
L 2015 mvGji RbÅ gybvdv RvZxq eÅGqi cwigvY wbYÆq:
weeiY UvKv UvKv
cYÅ KÌq 1,46,500
gRywi 10,000
•eZb 12,000
fvov 17,000
weævcb 10,000
KÌq cwienb 3,000
weKÌq cwienb 4,000
Abv`vqx cvIbv 1,000
ˆgvU gybvdv RvZxq eÅq 2,03,500
Dîi: gybvdv RvZxq eÅGqi cwigvY 2,03,500 UvKv|
M
 ˆivgvç ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2015
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 1,60,000
2. BRviv mÁ·wî [10 eQGii RbÅ] 80,000
3. LyPiv h¯¨vsk 10,000
4. nvGZ bM` 70,000
5. eÅvsK Rgv 87,500
6. cYÅ KÌq 1,46,500
7. gRywi 10,000
8. •eZb 12,000
9. cYÅ weKÌq 2,91,000
10. fvov 17,000
11. weævcb 10,000
12. KÌq cwienb 3,000
13. weKÌq cwienb 4,000
14. Abv`vqx cvIbv 1,000
4,51,000 4,51,000
Dîi: •iIqvwgGji •hvMdj 4,51,000 UvKv|
•iIqvwgj 17

cÉk²12 31 wWGmÁ¼i, 2015 ZvwiGL mvMi •UÇWvmÆ-‣i Rgv LiGPi LwZqvb:



wnmvGei bvg UvKv
gƒjab 95,000
weKÌq 50,000
Avmevecò 70,000
RvnvR fvov 10,000
cÉvcÅ wej 35,000
cÉG`q wej 25,000
cÉvcÅ wnmve 40,000
cÉG`q wnmve 20,000
ռ͸Ggqvw` FY 30,000
nvGZ bM` 25,000
eÅvsK Znwej 10,000
KÌq 35,000
wkÞvbwek •mjvwg 5,000
[P. ˆev. 16]
A K. gybvdv RvZxq AvqàGjvi mgwÓ¡ wbYÆq KGiv| 2
A L. •iIqvwgj cÉÕ§Z KGiv| 4
A M. PjwZ mÁ·wî I PjwZ `vq wPwn×Z KGi cv^ÆKÅ •`LvI| 4
12 bs cÉGk²i mgvavb A
K gybvdv RvZxq AvGqi mgwÓ¡ wbYÆq:

weeiY UvKv UvKv
weKÌq 50,000
wkÞvbwek •mjvwg 5,000
ˆgvU gybvdv RvZxq Avq 55,000
Dîi: gybvdv RvZxq AvGqi mgwÓ¡ 55,000 UvKv|
L mvMi ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2015
KÌwgK bs wnmve wkGivbvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 95,000
2. weKÌq 50,000
3. Avmevecò 70,000
4. RvnvR fvov 10,000
5. cÉvcÅ wej 35,000
6. cÉG`q wej 25,000
7. cÉvcÅ wnmve 40,000
8. cÉG`q wnmve 20,000
9. ռ͸Ggqvw` FY 30,000
10. nvGZ bM` 25,000
11. eÅvsK Znwej 10,000
12. KÌq 35,000
13. wkÞvbwek •mjvwg 5,000
2,25,000 2,25,000
Dîi: •iIqvwgGji •hvMdj 2,25,000 UvKv|
18 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M PjwZ mÁ·` I PjwZ `vq wPwn×ZcƒeÆK cv^ÆKÅ wbYÆq:



weeiY UvKv UvKv
PjwZ mÁ·`mgƒn:
cÉvcÅ wej 35,000
cÉvcÅ wnmve 40,000
nvGZ bM` 25,000
eÅvsK Znwej 10,000
ˆgvU PjwZ mÁ·` 1,10,000
PjwZ `vqmgƒn:
cÉG`q wej 25,000
cÉG`q wnmve 20,000
ռ͸Ggqvw` FY 30,000
ˆgvU PjwZ `vq (75,000)
cv^ÆKÅ (ˆgvU PjwZ mÁ·`  ˆgvU PjwZ `vq) 35,000
Dîi: PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ 35,000 UvKv|
cÉk²13 Rbve mvjvnDwób ‣KRb AvBbRxex| 2015 mvGji 31 wWGmÁ¼i ZvwiGL Zvi wnmve eB •^GK wbÁ²wjwLZ D«¼†îàGjv

cvIqv •Mj:
wnmvGei bvg UvKv wnmvGei bvg UvKv
•mev Avq 1,74,000 Awdm miévg 50,000
DGîvjb 50,000 Avmevecò 30,000
gwbnvwi KÌq 10,000 AvBb eB 10,000
AbycvwRÆZ •mev Avq 30,000 cÉG`q wnmve 20,000
cÉvcÅ •mev Avq 40,000 •eZb 30,000
weævcb 8,000 •PÁ¼vi fvov 24,000
cÉviwÁ¿K gwbnvwi 4,000 AvqKi 35,000
mgvcbx gwbnvwi 8,000 evi mwgwZGZ Puv`v 8,000
gƒjab 1,00,000 gGØjG`iGK AvcÅvqb eve` eÅq 25,000
[wm. ˆev. 16]
A K. gwbnvwi eve` eÅGqi cwigvY wbYÆq KGiv| 2
A L. Õ©vqx mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
A M. 31 wWGmÁ¼i ZvwiGL Rbve mvjvDwóGbi •iIqvwgj cÉÕ§Z KGiv| 4
13 bs cÉGk²i mgvavb A
K gwbnvwi eve` eÅGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cÉviwÁ¿K gwbnvwi 4,000
•hvM: gwbnvwi KÌq 10,000
14,000
ev`: mgvcbx gwbnvwi (8,000)
gwbnvwi eÅq 6,000
Dîi: gwbnvwi eve` eÅGqi cwigvY 6,000 UvKv|
L Õ©vqx mÁ·` I PjwZ `vGqi cwigvY wbYÆq:
weeiY UvKv UvKv
Õ©vqx mÁ·`:
Awdm miévg 50,000
Avmevecò 30,000
AvBb eB 10,000
ˆgvU Õ©vqx mÁ·` 90,000
•iIqvwgj 19

weeiY UvKv UvKv


PjwZ `vq:
AbycvwRÆZ •mev Avq 30,000
cÉG`q wnmve 20,000
ˆgvU PjwZ `vq 50,000
Dîi: •gvU Õ©vqx mÁ·` 90,000 UvKv ‣es •gvU PjwZ `vq 50,000 UvKv|
M
 Rbve mvjvnDwób
ˆiIqvwgj
31 wWGmÁ¼i 2015
KÌwgK bs wnmvGei bvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. •mev Avq 1,74,000
2. DGîvjb 50,000
3. gwbnvwi KÌq 10,000
4. AbycvwRÆZ •mev Avq 30,000
5. cÉvcÅ •mev Avq 40,000
6. weævcb 8,000
7. cÉviwÁ¿K gwbnvwi 4,000
8. gƒjab 1,00,000
9. Awdm miévg 50,000
10. Avmevecò 30,000
11. AvBb eB 10,000
12. cÉG`q wnmve 20,000
13. •eZb 30,000
14. •PÁ¼vi fvov 24,000
15. AvqKi 35,000
16. evi mwgwZGK Puv`v 8,000
17. gGØjG`i AvcÅvqb eve` eÅq 25,000
3,24,000 3,24,000
Dîi: •iIqvwgGji •hvMdj 3,24,000 UvKv|
ˆbvU: mgvcbx gwbnvwi •iIqvwgGj AvGm bv|

cÉk²14 w`bv •UÇWvmÆ-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGLi D«¼†îàGjv wbÁ²i…c:



wnmvGei bvg UvKv wnmvGei bvg UvKv
gƒjab 15,000 `vjvbGKvVv 4,500
DGîvjb 5,000 cÉvcÅ wnmve 3,000
cÉvcÅ ˆbvU 3,000 ˆeZb LiP 500
cÉG`q ˆbvU 2,500 AwMÉg wkÞvbwek ˆmjvwg 300
mvaviY mwçwZ 500 eÅvsK RgvwZwiÚ 200
bM` Znwej (1-1-2015) 600 bM` Znwej (31-12-2015) 1,000
gRy` cYÅ (1-1-2015) 4,000 wegv LiP 800
Abv`vqx cvIbv 500 gRy` cYÅ (31-12-2015) 3,500
Abv`vqx cvIbv mwçwZ 300 cÉG`q wnmve 3,500
[h. ˆev. 16]
A K. •iIqvwgGji A¯¦fzÆÚ nGe bv ‣gb `dvàGjvi cwigvY wbYÆq KGiv| 2
A L. w`bv •UÇWvGmÆi PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ KZ? 4
A M. DchyÆÚ Z^Åvewj nGZ w`bv •UÇWvGmÆi ‣KwU •iIqvwgj cÉÕ§Z KGiv| 4
20 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

14 bs cÉGk²i mgvavb A
K •iIqvwgGj A¯¦fzÆÚ nGe bv ‣gb `dvi cwigvY wbYÆq:

weeiY UvKv UvKv
bM` Znwej (1-1-15) 600
gRy` cYÅ (31-12-15) 3,500
ˆgvU 4,100
Dîi: •iIqvwgGj A¯¦fzÆÚ nGe bv 4,100 UvKv|
L PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ wbYÆq:
weeiY UvKv UvKv
PjwZ mÁ·`:
cÉvcÅ •bvU 3,000
cÉvcÅ wnmve 3,000
bM` Znwej (31-12-15) 1,000
gRy` cYÅ (31-12-15) 3,500
ˆgvU PjwZ mÁ·` 10,500
PjwZ `vq:
cÉG`q •bvU 2,500
AwMÉg wkÞvbwek •mjvwg 300
eÅvsK RgvwZwiÚ 200
cÉG`q wnmve 3,500
ˆgvU PjwZ `vq (6,500)
cv^ÆKÅ (PjwZ mÁ·`  PjwZ `vq) 4,000
Dîi: PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ 4,000 UvKv|
M
 w`bv ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2015
KÌwgK bs wnmvGei wkGivbvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 15,000
2. DGîvjb 5,000
3. cÉvcÅ •bvU 3,000
4. cÉG`q •bvU 2,500
5. mvaviY mwçwZ 500
6. gRy` cYÅ (1-1-15) 4,000
7. Abv`vqx cvIbv 500
8. Abv`vqx cvIbv mwçwZ 300
9. `vjvbGKvVv 4,500
10. cÉvcÅ wnmve 3,000
11. •eZb LiP 500
12. AwMÉg wkÞvbwek •mjvwg 300
13. eÅvsK RgvwZwiÚ 200
14. bM` Znwej 1,000
15. wegv LiP 800
16. cÉG`q wnmve 3,500
22,300 22,300
Dîi: •iIqvwgGji •hvMdj 22,300 UvKv|
•iIqvwgj 21

cÉk²15 2015 mvGji 31 gvPÆ ZvwiGL Rvnvbviv •KvÁ·vwbi LwZqvb •Rimgƒn wbÁ²i…c@

wnmvGei wkGivbvg UvKv
gƒjab 40,000
DGîvjb 5,000
Avmevecò 8,000
cÉG`q wnmve 15,000
cÉvcÅ wnmve 30,000
cYÅ KÌq 33,200
cYÅ weKÌq 49,600
weKÌq •diZ 1,800
KÌq •diZ 4,000
mybvg 10,000
eÅvsK RgvwZwiÚ 12,000
wewbGqvM 22,000
gRy` cYÅ 7,000
cÉvµ¦ evëv 900
•eZb 6,000
nvGZ bM` 3,500
Abv`vqx •`bv mwçwZ 5,000
[e. ˆev. 16]
A K. gybvdv RvZxq AvGqi cwigvY wbYÆq KGiv| 2
A L. ‣KwU •iIqvwgj ․Zwi KGiv| 4
A M. PjwZ mÁ·` I PjwZ `vq wPwn×Z KGiv| 4
15 bs cÉGk²i mgvavb A
K gybvdv RvZxq AvGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cYÅ weKÌq 49,600
ev`: •diZ (1,800)
47,800
cÉvµ¦ evëv 900
ˆgvU gybvdv RvZxq Avq 48,700
Dîi: gybvdv RvZxq AvGqi cwigvY 48,700 UvKv|
L Rvnvbviv ˆKvÁ·vwb
ˆiIqvwgj
31 gvPÆ 2015
KÌwgK bs wnmve wkGivbvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 40,000
2. DGîvjb 5,000
3. Avmevecò 8,000
4. cÉG`q wnmve 15,000
5. cÉvcÅ wnmve 30,000
6. cYÅ KÌq 33,200
7. cYÅ weKÌq 49,600
8. weKÌq •diZ 1,800
9. KÌq •diZ 4,000
10. mybvg 10,000
11. eÅvsK RgvwZwiÚ 12,000
22 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK bs wnmve wkGivbvg L. c†. ˆWweU UvKv ˆKÌwWU UvKv


12. wewbGqvM 22,000
13. cÉvµ¦ evëv 900
14. •eZb 6,000
15. nvGZ bM` 3,500
16. Abv`vqx •`bv mwçwZ 5,000
17. AwbwøZ wnmve 7,000
1,26,500 1,26,500
Dîi: •iIqvwgGji •hvMdj 1,26,500 UvKv, AwbwøZ wnmve 7,000 UvKv (•WweU)|
ˆbvU: cÉk²cGò cÉ`î 31.03.2015 mvGji LwZqvGbi •RimgƒGni gGaÅ gRy` cGYÅi •RiwU mgvcbx gRy` cGYÅi| ZvB ‣wU
•iIqvwgj cÉÕ§ZKiGY wnmvefzÚ nGe bv|
M PjwZ mÁ·` I PjwZ `vqàGjv wbÁ²i…c:
weeiY UvKv
PjwZ mÁ·`mgƒn:
cÉvcÅ wnmve 30,000
gRy` cYÅ 7,000
nvGZ bM` 3,500
PjwZ `vqmgƒn:
cÉG`q wnmve 15,000
eÅvsK RgvwZwiÚ 12,000

cÉk²16 30 Ryb 2014 ZvwiGL Rbve mvwKGei eB •^GK ‣KwU A÷«¬ •iIqvwgj I AbÅvbÅ Dcvî cvIqv hvq, hv wbÁ²i…c:

ˆiIqvwgj
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
cÉviwÁ¿K gRy` cYÅ 10,000
KÌq 35,000
Avg`vwb ÷Í• 5,000
gRywi 13,000
•eZb eGKqv 4,000
Avmevecò 18,000
cÉvcÅ wnmve 19,000
wkÞvbwek •mjvwg 3,600
cÉG`q wnmve 6,000
ewnt cwienb 600
weKÌq 62,000
FY 5,000
mgvcbx gRy` cYÅ 14,000
gƒjab 20,000
1,07,600 1,07,600
[Xv. ˆev. 15 ]
A K. weKÌxZ cGYÅi eÅq wbYÆq KGiv| 2
A L. mwVK •iIqvwgj ․Zwi KGiv| 4
A M. PjwZ mÁ·wî I PjwZ `vGqi cv^ÆKÅ wbYÆq KGiv| 4
16 bs cÉGk²i mgvavb
K weKÌxZ cGYÅi eÅq wbYÆq:

weeiY UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 10,000
KÌq 35,000
•iIqvwgj 23

weeiY UvKv UvKv


Avg`vwb ÷Í• 5,000
gRywi 13,000
63,000
ev`: mgvcbx gRy` cYÅ (14,000)
weKÌxZ cGYÅi eÅq 49,000
Dîi: weKÌxZ cGYÅi eÅq 49,000 UvKv|
L Rbve mvwKe
ˆiIqvwgj
30 Ryb 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. cÉviwÁ¿K gRy` cYÅ 10,000
2. KÌq 35,000
3. Avg`vwb ÷Í• 5,000
4. gRywi 13,000
5. eGKqv •eZb 4,000
6. Avmevecò 18,000
7. cÉvcÅ wnmve 19,000
8. wkÞvbwek •mjvwg 3,600
9. cÉG`q wnmve 6,000
10. ewntcwienb 600
11. weKÌq 62,000
12. FY 5,000
13. gƒjab 20,000
1,00,600 1,00,600
Dîi: •iIqvwgGji •hvMdj 1,00,600 UvKv|
M PjwZ mÁ·wî I PjwZ `vGqi cv^ÆKÅ wbYÆq:

weeiY UvKv UvKv
PjwZ mÁ·`mgƒn:
cÉvcÅ wnmve 19,000
mgvcbx gRy` cYÅ 14,000
ˆgvU PjwZ mÁ·` 33,000
ev`: PjwZ `vqmgƒn:
eGKqv •eZb 4,000
cÉG`q wnmve 6,000
ˆgvU PjwZ `vq (10,000)
cv^ÆKÅ 23,000
Dîi: PjwZ mÁ·wî I PjwZ `vGqi cv^ÆKÅ 23,000 UvKv|

cÉk²17 •gmvmÆ AjK •UÇWvmÆ-‣i wbÁ²wjwLZ LwZqvb D«¼î


 † mgƒn 2014 mvGji 31 wWGmÁ¼i ZvwiGLi:
UvKv
gƒjab 16,000
KÌq 15,000
gRywi 300
weKÌq 25,000
cÉviwÁ¿K gRy` 5,000
f„wg 10,000
h¯¨cvwZ 15,000
24 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉvcÅ wnmve 15,000


cÉG`q wnmve 22,000
Av¯¦tGdiZ 1,100
ewntGdiZ 100
•eZb 2,000
mvaviY LiP 1,500
cÉ`î evëv 100
cÉvµ¦ evëv 500
nvGZ bM` 500
cÉvcÅ fvov 300
cÉG`q wegv 1,000
eÅvsK RgvwZwiÚ DGîvjb 500
cÉvµ¦ Kwgkb 700
[iv. ˆev. 15]
A K. Õ·kÆbxq Õ©vqx mÁ·wîi cwigvY wbYÆq KGiv| 2
A L. D«¼î
† mgƒn wbGq ‣KwU •iIqvwgj ․Zwi KGiv| 4
A M. cÉZÅÞ LiP I cGivÞ LiGPi cwigvY wbYÆq KGiv| 4
17 bs cÉGk²i mgvavb
K Õ·kÆbxq Õ©vqx mÁ·wîi cwigvY wbYÆq:

weeiY UvKv UvKv
f„wg 10,000
h¯¨cvwZ 15,000
ˆgvU Õ·kÆbxq Õ©vqx mÁ·wî 25,000
Dîi: Õ·kÆbxq Õ©vqx mÁ·wî 25,000 UvKv|
L ˆgmvmÆ AjK ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 16,000
2. KÌq 15,000
3. weKÌq 25,000
4. gRywi 300
5. cÉviwÁ¿K gRy` 5,000
6. f„wg 10,000
7. h¯¨cvwZ 15,000
8. cÉvcÅ wnmve 15,000
9. cÉG`q wnmve 22,000
10. Av¯¦tGdiZ 1,100
11. ewntGdiZ 100
12. •eZb 2,000
13. mvaviY LiP 1,500
14. cÉ`î evëv 100
15. cÉvµ¦ evëv 500
16. nvGZ bM` 500
17. cÉvcÅ fvov 300
18. cÉG`q wegv 1,000
19. eÅvsK RgvwZwiÚ DGîvjb 500
20. cÉvµ¦ Kwgkb 700
65,800 65,800
Dîi: •iIqvwgGji •hvMdj 65,800 UvKv|
•iIqvwgj 25

M cÉZÅÞ LiGPi cwigvY wbi…cY:



weeiY UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 5,000
KÌq 15,000
ev`: ewntGdiZ (100) 14,900
gRywi 300
ˆgvU cÉZÅÞ LiP 20,200
cGivÞ LiGPi cwigvY wbi…cY:
weeiY UvKv UvKv
•eZb 2,000
mvaviY LiP 1,500
cÉ`î evëv (100)
ˆgvU cGivÞ LiP 3,600
Dîi: cÉZÅÞ LiP 20,200 UvKv I cGivÞ LiP 3,600 UvKv|
cÉk²18 Rvgvb •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGL LwZqvGbi D«¼î
 † mgƒn wbÁ²i…c:
wnmvGei bvg UvKv
gƒjab 1,70,000
BRviv mÁ·wî (10 eQGii RbÅ) 80,000
mgvcbx gRy` cYÅ 50,000
LyPiv h¯¨vsk 8,000
Avmevecò 60,000
KjKôv 97,500
cYÅ KÌq 1,48,500
gRyix 10,000
•eZb 12,000
cYÅ weKÌq 2,81,000
fvov 20,000
weævcb 7,000
KÌq cwienb 2,000
weKÌq cwienb 4,000
Abv`vqx cvIbv 2,000
[w`. ˆev. 15]
A K. Õ©vqx mÁ·G`i cwigvY wbYÆq KGiv| 2
A L. gybvdv RvZxq eÅGqi cwigvY wbYÆq KGiv| 4
A M. •iIqvwgj ․Zwi KGiv| 4
18 bs cÉGk²i mgvavb
K Õ©vqx mÁ·G`i cwigvY wbYÆq:

weeiY UvKv UvKv
BRviv mÁ·wî 80,000
Avmevecò 60,000
KjKôv 97,500
ˆgvU Õ©vqx mÁ·` 2,37,500
Dîi: •gvU Õ©vqx mÁ·` 2,37,500 UvKv|
L gybvdv RvZxq eÅGqi cwigvY wbYÆq:
weeiY UvKv UvKv
cYÅ KÌq 1,48,500
gRywi 10,000
•eZb 12,000
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


fvov 20,000
weævcb 7,000
KÌq cwienb 2,000
weKÌq cwienb 4,000
Abv`vqx cvIbv 2,000
ˆgvU gybvdv RvZxq eÅq 2,05,500
Dîi: gybvdv RvZxq eÅGqi cwigvY 2,05,500 UvKv|
M
 Rvgvb ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 1,70,000
2. BRviv mÁ·wî (10 eQGii RbÅ) 80,000
3. LyPiv h¯¨vsk 8,000
4. Avmevecò 60,000
5. KjKôv 97,500
6. cYÅ KÌq 1,48,500
7. gRywi 10,000
8. •eZb 12,000
9. cYÅ weKÌq 2,81,000
10. fvov 20,000
11. weævcb 7,000
12. KÌq cwienb 2,000
13. weKÌq cwienb 4,000
14. Abv`vqx cvIbv 2,000
ˆgvU 4,51,000 4,51,000
Dîi: •iIqvwgGji •hvMdj 4,51,000 UvKv|
cÉk²19 kvcjv •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼î
 † àGjv wbÁ²i…c:
wnmveLvZ UvKv
gƒjab 85,000
KÌq 79,500
gRy` cYÅ (1-1-14) 22,000
AvMvg MÉnY 12,000
gwbnvwi gRy` (1-1-14) 2,000
weKÌq 1,10,000
Abv`vqx •`bv mwçwZ 2,000
eGKqv •eZb 500
gwbnvwi gRy` (31-12-14) 500
DGîvjb 10,000
mybvg 20,000
KweiGK cÉ`î FY 20,000
bM` Znwej 3,500
gRy` cYÅ (31-12-14) 25,000
weKÌq cwienb 6,500
KÌq •diZ 1,000
wkÞvbwek •mjvwg 3,000
Avmevecò 20,000
mÁ¿veÅ `vq 10,000
KjKôv 30,000
[Kz. ˆev. 15]
•iIqvwgj 27

A K. •iIqvwgGj A¯¦fzÆÚ nGe bv ‣gb `dvàGjv wPwn×Z KGiv| 2


A L. PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
A M. DcwiDÚ D«¼†îàGjv «¼viv 2014 mvGji 31 wWGmÁ¼i ZvwiGL ‣KwU •iIqvwgj ․Zwi KGiv| 4
19 bs cÉGk²i mgvavb
K •iIqvwgGj A¯¦fzÆÚ nGe bv ‣gb `dvàGjv nGjv:

weeiY UvKv UvKv
gwbnvwi gRy` (31-12-2014) 500
gRy` cYÅ (31-12-2014) 25,000
mÁ¿veÅ `vq 10,000
ˆgvU 35,500
Dîi: 35,500 UvKv|
L PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq:
weeiY UvKv UvKv
PjwZ mÁ·`:
gwbnvwi gRy` (31-12-2014) 500
gRy` cYÅ (31-12-2014) 25,000
bM` Znwej 3,500
ˆgvU PjwZ mÁ·` 29,000
PjwZ `vq:
AvMvg MÉnY 12,000
eGKqv •eZb 500
ˆgvU PjwZ `vq 12,500
Dîi: PjwZ mÁ·` 29,000 UvKv ‣es PjwZ `vq 12,500 UvKv|
M
 kvcjv ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 85,000
2. KÌq 79,500
3. gRy` cYÅ (01-01-14) 22,000
4. AvMvg MÉnY 12,000
5. gwbnvwi gRy` (01-01-14) 2,000
6. weKÌq 1,10,000
7. Abv`vqx •`bv mwçwZ 2,000
8. eGKqv •eZb 500
9. DGîvjb 10,000
10. mybvg 20,000
11. KweiGK cÉ`î FY 20,000
12. bM` Znwej 3,500
13. weKÌq cwienb 6,500
14. KÌq •diZ 1,000
15. wkÞvbwek •mjvwg 3,000
16. Avmevecò 20,000
17. KjKôv 30,000
2,13,500 2,13,500
Dîi: •iIqvwgGji •hvMdj 2,13,500 UvKv|
28 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²20 gy®²v •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼î


 † mgƒn wbÁ²i…c:
wnmvGei bvg UvKv
DGîvjb 2,400
KjKôv 40,000
cÉvcÅ wnmve 24,000
KÌq 80,000
weKÌq 1,50,000
•eZb 18,000
Dcfvov 10,000
Avmevecò 15,000
cÉG`q wnmve 20,000
gwbnvwi 9,000
mgvcbx gRy` cYÅ 20,000
weævcb 20,000
cÉviwÁ¿K gRy` cYÅ 15,000
gƒjab 38,400
cÉG`q •bvU 25,000
10% wewbGqvM 20,000
[P. ˆev. 15]
A K. mgw®¼Z KÌGqi cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ LwZqvb D«¼î
† mgƒn wbGq ‣KwU •iIqvwgj ․Zwi KGiv| 4
A M. PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
20 bs cÉGk²i mgvavb
K mgw®¼Z KÌGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 15,000
•hvM: KÌq 80,000
95,000
ev`: mgvcbx gRy` cYÅ (20,000)
mgw®¼Z KÌq 75,000
Dîi: mgw®¼Z KÌGqi cwigvY 75,000 UvKv|
L gy®²v ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. DGîvjb 2,400
2. KjKôv 40,000
3. cÉvcÅ wnmve 24,000
4. KÌq 80,000
5. weKÌq 1,50,000
6. •eZb 18,000
7. Dcfvov 10,000
8. Avmevecò 15,000
9. cÉG`q wnmve 20,000
10. gwbnvwi 9,000
11. weævcb 20,000
12. cÉviwÁ¿K gRy` cYÅ 15,000
13. gƒjab 38,400
•iIqvwgj 29

KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv


14. cÉG`q •bvU 25,000
15. 10% wewbGqvM 20,000
2,43,400 2,43,400
Dîi: •iIqvwgGji •hvMdj 2,43,400 UvKv|
M PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq:

weeiY UvKv UvKv
PjwZ mÁ·`mgƒn:
cÉvcÅ wnmve 24,000
mgvcbx gRy` cYÅ 20,000
ˆgvU PjwZ mÁ·` 44,000
PjwZ `vqmgƒn:
cÉG`q wnmve 20,000
cÉG`q •bvU 25,000
ˆgvU PjwZ `vq 45,000
Dîi: PjwZ mÁ·G`i cwigvY 44,000 UvKv ‣es PjwZ `vGqi cwigvY 45,000 UvKv|

cÉk²21 RvGf` •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼†îàGjv •`qv nGjv:

wnmvGei bvg UvKv wnmvGei bvg UvKv
gƒjab 96,000 weKÌq 35,000
wewbGqvM 25,000 weKÌq •diZ 4,000
f„wg 45,000 KÌq 10,000
cÅvwKs LiP 2,000 Rxeb wegv wcÉwgqvg 5,000
Awdm LiP 7,000 BRviv mÁ·` 30,000
Qvcv I gwbnvwi 3,500 Awdm miévg 10,000
wewea LiP 5,000 DGîvjb 4,500
•kqvi Awanvi 15,000 Kz-FY mwçwZ 5,000
[wm. ˆev. 15 ]
A K. DchyÆÚ ZG^Åi AvGjvGK cGivÞ eÅqàGjvi mgwÓ¡ wbYÆq KGiv| 2
A L. DchyÆÚ LwZqvb D«¼î† mgƒn wbGq ‣KwU •iIqvwgj ․Zwi KGiv| 4
A M. gvwjKvbv Õ¼GZ½i cwigvY wbYÆq KGiv| 4
21 bs cÉGk²i mgvavb
K cGivÞ eÅqàGjvi mgwÓ¡ wbYÆq:

KÌwgK bs weeiY UvKv UvKv
1. Awdm LiP 7,000
2. Qvcv I gwbnvwi 3,500
3. wewea LiP 5,000
4. cÅvwKs LiP 2,000
5. KzFY mwçwZ (cyivZb) (5,000)
ˆgvU cGivÞ eÅGqi mgwÓ¡ 12,500
Dîi: cGivÞ LiGPi mgwÓ¡ 12,500 UvKv|
L RvGf` ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 96,000
2. wewbGqvM 25,000
3. f„wg 45,000
30 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv


4. cÅvwKs LiP 2,000
5. Awdm LiP 7,000
6. Qvcv I gwbnvwi 3,500
7. wewea LiP 5,000
8. •kqvi Awanvi 15,000
9. weKÌq 35,000
10. weKÌq •diZ 4,000
11. KÌq 10,000
12. Rxeb wegv wcÉwgqvg 5,000
13. BRviv mÁ·` 30,000
14. Awdm miévg 10,000
15. DGîvjb 4,500
16. KzFY mwçwZ 5,000
1,51,000 1,51,000
Dîi: •iIqvwgGji •hvMdj 1,51,000 UvKv|
M gvwjKvbv Õ¼GZ½i cwigvY wbYÆq:

weeiY UvKv UvKv
gƒjab 96,000
•hvM: Avq I mwçwZmgƒn:
weKÌq (35,000  4,000) 31,000
•kqvi Awanvi 15,000 46,000
1,42,000
ev`: DGîvjb I eÅqmgƒn:
Rxeb wegv wcÉwgqvg 5,000
cGivÞ LiP (K •^GK cÉvµ¦) 12,500
KÌq 10,000
DGîvjb 4,500 (32,000)
gvwjKvbv Õ¼Z½ 1,10,000
Dîi: gvwjKvbv Õ¼GZ½i cwigvY 1,10,000 UvKv|
cÉk²22 2014 mvGji 31 wWGmÁ¼i ZvwiGL mvMi eËv`vmÆ ‣i LwZqvb D«¼î
 † àGjv wbÁ²i…c:
wnmvGei bvg UvKv
gƒjab 1,00,000
KjKôv 80,000
cÉG`q wej 17,000
gRywi 5,000
wkÞvbwem •mjvwg 10,000
KÌq 45,000
cÉG`q wnmve 15,000
•UÇWgvKÆ 50,000
weKÌq 75,000
WK PvRÆ 4,500
eÅvsK RgvwZwiÚ 23,000
Avg`vwb ÷Í• 5,000
cÉvcÅ wnmve 25,000
nvGZ bM` 25,500
[h. ˆev. 15]
•iIqvwgj 31

A K. gybvdv RvZxq Avq wbYÆq KGiv| 2


A L. •iIqvwgj cÉÕ§Z KGiv| 4
A M. PjwZ mÁ·wî I PjwZ `vGqi gGaÅ cv^ÆKÅ wbYÆq KGiv| 4
22 bs cÉGk²i mgvavb
K gybvdv RvZxq Avq wbYÆq:

weeiY UvKv UvKv
wkÞvbwek •mjvwg 10,000
weKÌq 75,000
gybvdv RvZxq Avq 85,000
Dîi: gybvdv RvZxq Avq 85,000 UvKv|
L mvMi eËv`vmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2014
KÌwgK bs wnmvGei bvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. gƒjab 1,00,000
2. KjKôv 80,000
3. cÉG`q wej 17,000
4. gRywi 5,000
5. wkÞvbwek •mjvwg 10,000
6. KÌq 45,000
7. cÉG`q wnmve 15,000
8. •UÇWgvKÆ 50,000
9. weKÌq 75,000
10. WK PvRÆ 4,500
11. eÅvsK RgvwZwiÚ 23,000
12. Avg`vwb ÷Í• 5,000
13. cÉvcÅ wnmve 25,000
14. nvGZ bM` 25,500
2,40,000 2,40,000
Dîi: •iIqvwgGji •hvMdj 2,40,000 UvKv|
M PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ wbYÆq:

weeiY UvKv UvKv
PjwZ mÁ·`mgƒn:
cÉvcÅ wnmve 25,000
nvGZ bM` 25,500
ˆgvU PjwZ mÁ·` 50,500
PjwZ `vqmgƒn:
cÉG`q wej 17,000
cÉG`q wnmve 15,000
eÅvsK RgvwZwiÚ 23,000
ˆgvU PjwZ `vq (55,000)
cv^ÆKÅ (4,500)
Dîi: PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ 4,500 UvKv (PjwZ `vq •ewk)|
wnmveweævGbi bxwZgvjv 1

cçg AaÅvq
wnmveweævGbi bxwZgvjv
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 6

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 wjgv ‣´ŸvicÉvBGRi Õ¼Z½vwaKvix wg. nvmvb 2018 mvGji 31 wWGmÁ¼i ZvwiGL wbÁ²wjwLZ Z^Åmgƒn mieivn KGib:

1. eÅwÚMZ cÉGqvRGb cYÅ DGîvjb 9,280 UvKv|
2. eQGii ÷i‚GZ 80,000 UvKvq KÌqK‡Z ‣KwU •gwkGbi Ici 8,000 UvKvi AePq avhÆ KiGZ nGe|
3. cÉvcÅ wnmvGei Ici mG±`nRbK cvIbv mwçwZ 6,000 UvKvq e†w«¬ KiGZ nGe| cÉvcÅ wnmve 70,000 UvKv|
4. AwdGmi mvaviY LiP 5,200 UvKv eGKqv iGqGQ|
5. mgvcbx gRy` 67,000 UvKv gƒjÅvwqZ nGqGQ ZGe fzjKÌGg ‣i gGaÅ 2,000 UvKvi A¯¦fzÆÚ gwbnvwi gRy` wnmvefzÚ nq wb|
A K. 5 bs mg¯¼qwUi RvGe`v `vwLjv `vI| 2
A L. wjgv ‣´ŸvicÉvBGRi Avw^ÆK AeÕ©vi weeiYxGZ •jbG`bàGjvi DcÕ©vcb •`LvI| 4
A M. DchyÆÚ •jbG`bàGjvi mvG^ wnmveweævGbi cÉPwjZ ixwZ-bxwZi mÁ·KÆ •`LvI| 4
1 bs cÉGk²i mgvavb A
K 5bs mg¯¼Gqi RvGe`v `vwLjv:
 wjgv ‰´ŸvicÉvBR
mg¯¼q RvGe`v
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2018
wWGm.-31 (5) mgvcbx gRy` wnmve 65,000
KÌq wnmve 65,000
(wnmveKvj •kGl mgvcbx gRy` wnmvefzÚ nGjv)
(5) AeÅen†Z gwbnvwi wnmve 2,000
gwbnvwi LiP wnmve 2,000
(AeÅen†Z gwbnvwi wnmvefzÚ nGjv)
67,000 67,000
Dîi: RvGe`vi •hvMdj 67,000 UvKv|
L wjgv ‰´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2018
weeiY UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
cÉvcÅ wnmve 70,000
ev`: bZzb mG±`nRbK cvIbv mwçwZ (6,000) 64,000
mgvcbx gRy` 67,000
ev`: gwbnvwi gRy` (2,000) 65,000
gwbnvwi gRy` 2,000
Õ©vqx mÁ·`:
h¯¨cvwZ 80,000
ev`: cyéxf„Z AePq (8,000) 77,000
ˆgvU mÁ·` ***
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv mvaviY LiP 5,200
gvwjKvbv Õ¼Z½:
gƒjab ***
ev`: cYÅ DGîvjb (9,200) ***
ˆgvU `vq I gvwjKvbv Õ¼Z½ ****
M wnmveweævGbi cÉPwjZ bxwZgvjvi mvG^ •jbG`bàGjvi mÁ·KÆ:

KÌwgK weeiY cwigvY (UvKv) mÁ·†wÚ bxwZgvjv
bs
1. eÅwÚMZ cÉGqvRGb cYÅ DGîvjb 9,280 eÅemvq mîv aviYv
2. •gwkGbi AePq avhÆKiY 8,000 Pjgvb cÉwZÓ¤vb aviYv
3. mG±`nRbK cvIbv mwçwZ 6,000 iÞYkxjZvi cÉ^v
4. eGKqv mvaviY LiP 5,200 wgjKiY bxwZ
5. (i) mgvcbx gRy` gƒjÅvqb 65,000 iÞYkxjZvi cÉ^v
(ii) gwbnvwi gRy` gƒjÅvqb 2,000 wgjKiY bxwZ

cÉk²2 mvqvb •UÇWvGmÆi wnmve eBGZ wbGÁ²vÚ Z^Å cvIqv •Mj



1. cÉwZÓ¤vGbi mKj •jbG`b UvKvi AGâ cwigvc Kiv nGqGQ|
2. eGKqv •eZb 10,000 UvKv, eGKqv gRywi 8,000 UvKv, Abv`vqx wewbGqvGMi my` 5,000 UvKv, AwMÉg fvov 12,000 UvKv
‣Kevi Avq weeiYxGZ Avevi Avw^ÆK AeÕ©vi weeiYxGZ cÉ`kÆb Kiv nGqGQ|
3. AwdGmi RbÅ KÅvjKzGjUi 1,600 UvKvq KÌq weavq mÁ·` wnGmGe bv •`wLGq LiP wnmvGe •`LvGbv nGqGQ|
4. mgvcbx gRy` cGYÅi gƒjÅ Kg •`LvGbv nGqGQ 10,000 UvKv (evRvigƒjÅ 1,00,000 UvKv KÌqgƒjÅ 1,10,000 UvKv)|
5. f„wgi KÌqgƒjÅ 10,00,000 UvKv ‣es evRvigƒjÅ 11,00,000 UvKv| wK¯§ f„wg wnmvGe 10,00,000 UvKv wjwce«¬ Kiv
nGqGQ|
A K. 1 I 3 bs NUbvàGjv wnmveweævGbi •Kvb •Kvb bxwZi mvG^ RwoZ? 2
A L. 2, 4, 5 bs •jbG`bàGjvi wnmvweævGbi •Kvb •Kvb bxwZi mvG^ RwoZ wjL| 4
A M. Dcwi-DÚ •jbG`bàGjvi Avw^ÆK weeiYxGZ cÉfve •`LvI| 4
2 bs cÉGk²i mgvavb A
K 1 I 3 bs mg¯¼q wnmveweævGbi •Kvb •Kvb bxwZi RwoZ mvG^ Zv DGÍÏL Kiv nGjv@

KÌwgK bs weeiY bxwZi mÁ·KÆ
1. cÉwZÓ¤vGbi mKj •jbG`b UvKvi AGâ cÉKvk Avw^ÆK gƒGjÅi ‣KK aviYv
2. AwdGmi RbÅ KÅvjKzGjUi KÌq 1600 UvKv eÕ§wbÓ¤Zvi cÉ^v
L 2, 4 I 5 bs •jbG`b wnmveweævGbi •Kvb •Kvb bxwZi mvG^ RwoZ Zv DGÍÏL Kiv nGjv@
KÌwgK bs weeiY bxwZi mÁ·KÆ
2. eGKqv •eZb 10,000 UvKv, eGKqv gRywi 8,000 UvKv, Abv`vqx wewbGqvGMi my` 5,000 ․«¼Zmîvi
UvKv, AwMÉg fvov 12,000 UvKv ‣Kevi Avq weeiYxGZ ‣es ‣Kevi Avw^ÆK AeÕ©vi aviYv
weeiYxGZ •`LvGbv nGqGQ|
4. mgvcbx gRy` cGYÅi gƒjÅ Kg •`LvGbv nGqGQ 10,000 UvKv (KÌqgƒjÅ 1,10,000 UvKv ‣es iÞYkxjZvi
evRvigƒjÅ 1,00,000 UvKv) bxwZ
5. f„wgi KÌqgƒjÅ 10,00,000 UvKv, evRvigƒjÅ 11,00,000 UvKv wK¯§ wnmvGei eBGq f„wg KÌqgƒjÅ bxwZ
10,00,000 UvKv wjwce«¬ Kiv nGqGQ|
wnmveweævGbi bxwZgvjv 3

M
 mvqvb ˆUÇWvmÆ
Avq weeiYx
weeiY UvKv UvKv UvKv
weKÌxZ cGYÅi eÅq:
gRywi 
•hvM: eGKqv 8,000 
ev`: mgvcbx gRy` cYÅ (1,00,00 
0)
cwiPvjb LiP:
•eZb 
•hvM: eGKqv 10,000
fvov 
ev`: AwMÉg fvov (12,000) 
Awdm LiP 1,600 
cwiPvjb gybvdv 
AcwiPjb Avq:
wewbGqvGMi my` 5,000
wbU gybvdv 
mvqvb ˆUÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
weeiY UvKv UvKv
mÁ·`mgƒn
Õ©vqx mÁ·`:
f„wg I `vjvbGKvVv 10,00,000
PjwZ mÁ·`:
mgvcbx gRy` cYÅ 1,00,000
AwMÉg fvov 12,000
Abv`vqx wewbGqvGMi my` 5,000 1,17,000
ˆgvU mÁ·wî 
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv •eZb 10,000
eGKqv gRywi 8,000 18,000
gvwjKvbv Õ¼Z½ 
ˆgvU `vq I gvwjKvbv Õ¼Z½ 

cÉk
 ² 3 mvqvb •UÇWvGmÆi wnmve eBGZ wbGÁ²vÚ Z^Å cvIqv •Mj
1. cÉwZÓ¤vGbi mKj •jbG`b UvKvi AGâ cwigvc Kiv nGqGQ|
2. eGKqv •eZb 10,000 UvKv, eGKqv gRywi 8,000 UvKv, Abv`vqx wewbGqvGMi my` 5,000 UvKv, AwMÉg fvov 12,000 UvKv
‣Kevi Avq weeiYxGZ Avevi Avw^ÆK AeÕ©vi weeiYxGZ cÉ`kÆb Kiv nGqGQ|
3. AwdGmi RbÅ KÅvjKzGjUi 1,600 UvKvq KÌq weavq mÁ·` wnGmGe bv •`wLGq LiP wnmvGe •`LvGbv nGqGQ|
4. mgvcbx gRy` cGYÅi gƒjÅ Kg •`LvGbv nGqGQ 10,000 UvKv (evRvigƒjÅ 1,00,000 UvKv KÌqgƒjÅ 1,10,000 UvKv)|
5. f„wgi KÌqgƒjÅ 10,00,000 UvKv ‣es evRvigƒjÅ 11,00,000 UvKv| wK¯§ f„wg wnmvGe 10,00,000 UvKv wjwce«¬ Kiv
nGqGQ|
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

A K. 1 I 3 bs NUbvàGjv wnmveweævGbi •Kvb •Kvb bxwZi mvG^ RwoZ? 2


A L. 2, 4, 5 bs •jbG`bàGjvi wnmvweævGbi •Kvb •Kvb bxwZi mvG^ RwoZ wjL| 4
A M. Dcwi-DÚ •jbG`bàGjvi Avw^ÆK weeiYxGZ cÉfve •`LvI| 4
3 bs cÉGk²i mgvavb A
K 1 I 3 bs mg¯¼q wnmveweævGbi •Kvb •Kvb bxwZi RwoZ mvG^ Zv DGÍÏL Kiv nGjv@

KÌwgK bs weeiY bxwZi mÁ·KÆ
1. cÉwZÓ¤vGbi mKj •jbG`b UvKvi AGâ cÉKvk Avw^ÆK gƒGjÅi ‣KK aviYv
2. AwdGmi RbÅ KÅvjKzGjUi KÌq 1600 UvKv eÕ§wbÓ¤Zvi cÉ^v
L 2, 4 I 5 bs •jbG`b wnmveweævGbi •Kvb •Kvb bxwZi mvG^ RwoZ Zv DGÍÏL Kiv nGjv@

KÌwgK bs weeiY bxwZi mÁ·KÆ
2. eGKqv •eZb 10,000 UvKv, eGKqv gRywi 8,000 UvKv, Abv`vqx wewbGqvGMi my` 5,000 ․«¼Zmîvi
UvKv, AwMÉg fvov 12,000 UvKv ‣Kevi Avq weeiYxGZ ‣es ‣Kevi Avw^ÆK AeÕ©vi aviYv
weeiYxGZ •`LvGbv nGqGQ|
4. mgvcbx gRy` cGYÅi gƒjÅ Kg •`LvGbv nGqGQ 10,000 UvKv (KÌqgƒjÅ 1,10,000 UvKv ‣es iÞYkxjZvi
evRvigƒjÅ 1,00,000 UvKv) bxwZ
5. f„wgi KÌqgƒjÅ 10,00,000 UvKv, evRvigƒjÅ 11,00,000 UvKv wK¯§ wnmvGei eBGq f„wg KÌqgƒjÅ bxwZ
10,00,000 UvKv wjwce«¬ Kiv nGqGQ|
M
 mvqvb ˆUÇWvmÆ
Avq weeiYx
weeiY UvKv UvKv UvKv
weKÌxZ cGYÅi eÅq :
gRywi 
•hvM : eGKqv 8,000 
ev` : mgvcbx gRy` cYÅ (1,00,000 
)
cwiPvjb LiP :
•eZb 
•hvM : eGKqv 10,000
fvov 
ev` : AwMÉg fvov (12,000) 
Awdm LiP 1,600 
cwiPvjb gybvdv 
AcwiPjb Avq :
wewbGqvGMi my` 5,000
wbU gybvdv 
mvqvb ˆUÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
weeiY UvKv UvKv
mÁ·`mgƒn
Õ©vqx mÁ·` :
f„wg I `vjvbGKvVv 10,00,000
PjwZ mÁ·` :
mgvcbx gRy` cYÅ 1,00,000
AwMÉg fvov 12,000
Abv`vqx wewbGqvGMi my` 5,000 1,17,000
ˆgvU mÁ·wî 
wnmveweævGbi bxwZgvjv 5

weeiY UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq :
eGKqv •eZb 10,000
eGKqv gRywi 8,000 18,000
gvwjKvbv Õ¼Z½ 
ˆgvU `vq I gvwjKvbv Õ¼Z½ 

cÉk²4 wgm. nvGRiv wnmve eB •^GK 2016 mvGji 31 wWGmÁ¼i ZvwiGL wbGÁ²vÚ •iIqvwgjwU cvIqv •Mj

KÌwgK bs weeiY L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
1. gƒjab 3,45,000
2. KzFY 4,500
3. DGîvjb 22,500
4. KÌq I weKÌq 69,000 76,500
5. wkÞvbexm •mjvgx 3,000
6. Awdm miévg 40,500
7. `vjvbGKvVv 75,000
8. •eZb LiP 10,500
9. fvov LiP 15,000
10. weKÌq •diZ 6,000
11. cÉvcÅ wnmve 27,000
12. cÉG`q wnmve 18,000
13. nvGZ bM` 7,500
14. eÅvsK Rgv 1,65,000
4,42,500 4,42,500
AbÅvbÅ Z^Åvewj : 1. mgvcbx gRy` cGYÅi KÌqgƒjÅ 42,000 UvKv ‣es evRvigƒjÅ 45,000 UvKv; 2. eGKqv •eZb 2,250
UvKv, AwMÉg fvov 3,000 UvKv; 3. evwKGZ cYÅ weKÌq 9,000 UvKv wnmvefzÚ nq wb; 4. webvgƒGjÅ cYÅ weZiY 7,500 UvKv
wnmvefzÚ nq wb|
A K. mgvcbx gRy` cGYÅi gƒjÅ wnmvGe KZ UvKv wnmvefzÚ nGe ‣es •Kb? 2
A L. eQi •kGl Avw^ÆK AeÕ©vi weeiYx ․Zix KGiv (aGiv wbU jvf 26,250 UvKv)| 4
A M. Dcwi-DÚ ZG^Åi mvG^ wnmveweævb bxwZgvjvi mswkÏÓ¡Zv DGÍÏL KGiv| 4
4 bs cÉGk²i mgvavb A
K mgvcbx gRy` cGYÅi gƒjÅ 42,000 UvKv •`LvGZ nGe|
KviY : PjwZ mÁ·wîi evRvigƒjÅ I KÌqgƒjÅ ‣ `ywUi gGaÅ •h gƒjÅwU Kg •mB gƒjÅwU weGePbv Kiv nq|
L wgm nvGRiv
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2016
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
Õ©vqx mÁ·` :
`vjvbGKvVv 75,000
Awdm miévg 40,500
1,15,500
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


PjwZ mÁ·` :
mgvcbx gRy` cYÅ 42,000
cÉvcÅ wnmve 27,000
•hvM : AwjwLZ weKÌq 9,000 36,000
AwMÉg fvov 3,000
eÅvsK Rgv 1,65,000
nvGZ bM` 7,500 2,53,500
ˆgvU mÁ·` 3,69,000
`vqmgƒn I gvwjKvbv Õ¼Z½
gvwjKvbv Õ¼Z½ :
gƒjab 3,45,000
ev` : DGîvjb (22,500)
3,22,500
•hvM : wbU gybvdv 26,250 3,48,750
PjwZ `vqmgƒn :
cÉG`q wnmve 18,000
eGKqv •eZb 2,250 20,250
ˆgvU `vq I gvwjKvbv Õ¼Z½ 3,69,000
Dîi : 3,69,000 UvKv|
M DcGivÚ ZG^Åi mvG^ wnmveweævGbi bxwZgvjvi mswkÏÓ¡Zv DGÍÏL :

KÌwgK bs weeiY bxwZgvjv
1. mgvcbx gRy`cYÅ KÌqgƒjÅ 42,000 UvKv, evRvigƒjÅ 45,000 UvKv ‣i gGaÅ •hwU Kg iÞYkxjZvi bxwZ
2. eGKqv •eZb 22,500 UvKv wgjKiY bxwZ
AwMÉg fvov 3,000 UvKv wgjKiY bxwZ
3. evwKGZ cYÅ weKÌq - 9,000 UvKv Avq Õ¼xK‡wZ bxwZ
4. webvgƒGjÅ cYÅ weZiY 7,500 UvKv wgjKiY bxwZ

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²5 wg. iwb 2015 mvGji Rvbyqvwi 1 ZvwiGL bM` 2,00,000 UvKv, FY 1,20,000 UvKv ‣es 1,60,000 UvKvi

Avmevecò wbGq eÅemvq ÷i‚ KGib| DÚ eQGii gvSvgvwS mgGq wZwb 1,80,000 UvKv gƒGjÅi ‣KwU •gwkb KÌq KGib hvi
evRvi gyjÅ 1,60,000 UvKv| wZwb cYÅ weKÌq KGi 90,000 gybvdv ARÆb KGib ‣es AbÅvbÅ KvhÆKÌg nGZ 30,000 UvKv Avq
KGib| wZwb Rxeb wegvi wcÉwgqvg cÉ`vb KGib 20,000 UvKv| AweKÌxZ cGYÅi gƒjÅ 60,000 UvKv, hvi evRvigƒjÅ 70,000
UvKv|
K. 2015 mvGji 1 Rvbyqvwi ZvwiGL gvwjKvbv Õ¼Gî½i cwigvY wbYÆq KGiv| 2
L. mgvcbx gRy` cGYÅi gƒjÅ •Kvb bxwZ Abyhvqx wnmvefzÚ Kiv nq? ‣ AsGK mgvcbx gRy` cGYÅi gƒjÅ KZ I KxfvGe
Avw^ÆK weeiYxGZ wnmvefzÚ nGe? 4
M. 2016 mvGji Rvbyqvwi 1 ZvwiGL gvwjKvbv Õ¼GZ½i cwigvY wbYÆq •`LvI| (Avw^ÆK AeÕ©vi weeiYxGZ DcÕ©vcb
KGiv|) 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. 2015 mvGji 1 Rvbyqvwi ZvwiGL gvwjKvbv Õ¼Z½ 3,60,000 UvKv| L. mgvcbx gRy` cGYÅi gƒjÅ iÞYkxjZvi bxwZ
AbymvGi wnmvefzÚ Kiv nq| M. 2016 mvGji 1 Rvbyqvwi ZvwiGL gvwjKvbv Õ¼GZ½i cwigvY 4,60,000 UvKv|
cÉvcÅ wnmvemgƒGni wnmveiÞY 1

lÓ¤ AaÅvq
cÉvcÅ wnmvemgƒGni wnmveiÞY
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 11 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 17

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 Kbkvm AÅv´£ •Kvs-‣i 2019 mvGji 31 wWGmÁ¼i ZvwiGL Abv`vqx I mG±`nRbK cvIbv mwçwZ, Abv`vqx cvIbv

‣es cÉvcÅ wnmve mÁ·wKÆZ Z^Åvewj wbGP •`qv nGjv:
weeiY UvKv
Abv`vqx I mG±`nRbK cvIbv mwçwZi D«¼†î (01-01-2019) 14,000
Abv`vqx cvIbv 10,000
cÉvcÅ wnmve 1,00,000
cÉwZÓ¤vbwU cÉvcÅ wnmvGei Ici 5% Abv`vqx I mG±`nRbK cvIbv mwçwZ ․Zwi Kivi wm«¬v¯¦ MÉnY KGiGQ| Abv`vqx cvIbv
`dvwU ‣LbI cÉvcÅ wnmvGei mvG^ mgw¯¼Z nqwb|
A K. DchyÆÚ ZG^Åi AvGjvGK Kbkvm AÅv´£ •Kvs-‣i cÉK‡Z cÉvcÅ wnmvGei cwigvY KZ? 2
A L. Kbkvm AÅv´£ •Kvs-‣i Abv`vqx cvIbv mwçwZ wnmve cÉÕ¦yZ KGiv| 4
A M. DchyÆÚ ZG^Åi AvGjvGK cÉwZÓ¤vbwUi wek` Avq weeiYx cÉÕ¦yZ KGiv| 4
1 bs cÉGk²i mgvavb A
K cÉK‡Z cÉvcÅ wnmvGei cwigvY wbYÆq:
weeiY UvKv UvKv
cÉvcÅ wnmve 1,00,000
ev`: AwjwLZ Abv`vqx cvIbv (10,000)
90,000
ev`: bZyb Abv`vqx cvIbv mwçwZ (4,500)
cÉK‡Z cÉvcÅ wnmve 85,500
Dîi: cÉK‡Z cÉvcÅ wnmvGei cwigvY 85,500 UvKv|
L Kbkvm AÅv´£ •Kvs
•WweU Abv`vqx cvIbv mwçwZ wnmve •KÌwWU
ZvwiL weeiY Rv:c†: UvKv ZvwiL weeiY Rv:c†: UvKv
2019 2019
wWGm.-31 cÉvcÅ wnmve 10,000 Rvby.-1 eÅvGj´Ö we/wW 14,000
” 31 eÅvGj´Ö wm/wW 4,500 wWGm.-31 Avq mvivsk 500
14,500 14,500
2020
Rvby.-1 eÅvGj´Ö we/wW 4,500
Dîi: Abv`vqx cvIbv mwçwZ wnmvGei •Ri (•KÌwWU) 4,500 UvKv|
M Kbkvm AÅv´£ •Kvs
wek` Avq weeiYx (AvswkK)
2019 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
cwiPvjb eÅq:
Abv`vqx cvIbv 10,000
•hvM: bZyb Abv`vqx cvIbv mwçwZ 4,500
14,500
ev`: cyivZb Abv`vqx cvIbv mwçwZ (14,000)
500
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²2 1 Rvbyqvwi, 2019 ZvwiGL mvMi UMGii wbKU 2,000 UvKvi cYÅ avGi weKÌq KGi H UvKvi RbÅ ‣KLvwb `yBgvm

•gqvw` wewbgq wej UMGii eivei cÉÕ¦yZ KGi| 5 Rvbyqvwi, 2019 ZvwiGL UMi wejLvwbGZ Õ¼xK‡wZ cÉ`vb Kij ‣es mvMGii
wbKU •diZ w`j| mvMi wejLvwb Av`vGqi RbÅ cƒevjx eÅvsGKi wbKU cvVvj| •gqv` •kGl UMi wejLvwb cwiGkva KGi w`j|
A K. DcGivÚ cÉvcÅ weGji bgybv cÉÕ¦yZ KGiv| 2
A L. mvMGii wnmve ewnGZ cÉGqvRbxq RvGe`v •`LvI| 4
A M. UMGii wnmve ewnGZ cÉGqvRbxq RvGe`v •`LvI| 4
2 bs cÉGk²i mgvavb A
K cÉvcÅ weGji bgybvwU wbÁ²i…c:
UMi
weGji •gqv`: 2 gvm ZvwiL: 01.01.2019
weGji gƒjÅ: 2,000 UvKv
cÉvcK: mvMi
A`Å nGZ 2 gvm ci mvMiGK ev Zvi AvG`k eGj aviKGK 2,000.00 UvKv cwiGkva Kivi cÉwZæv KiwQ|

Õ¼vÞi Õ¼vÞi
(eÅeÕ©vcK) (•KvlvaÅÞ)
L
 mvMi
RvGe`v `vwLjv
ZvwiL weeiY L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2019
Rvby.-1 cÉvcÅ wnmve (UMi) 2,000
weKÌq wnmve 2,000
(•hGnZy avGi cYÅ weKÌq Kiv nGjv|)
Rvby.-5 cÉvcÅ wej wnmve 2,000
cÉvcÅ wnmve (UMi) 2,000
(•hGnZy cGYÅi gƒjÅ eve` weGj Õ¼xK‡wZ cvIqv •Mj|)
gvPÆ-5 eÅvsK wnmve 2,000
cÉvcÅ wej wnmve 2,000
(•hGnZy •gqv` •kGl eÅvsK KZ‡ÆK weGji UvKv Av`vq nGjv|)
•gvU 6,000 6,000
Dîi: RvGe`vi •hvMdj 6,000 UvKv|
M
 UMi
RvGe`v `vwLjv
ZvwiL weeiY L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2019
Rvby.-1 KÌq wnmve 2,000
cÉG`q wnmve (mvMi) 2,000
(•hGnZy avGi cYÅ KÌq Kiv nGjv|)
Rvby.-5 cÉG`q wnmve (mvMi) 2,000
cÉG`q wej wnmve 2,000
(•hGnZy weGj Õ¼xK‡wZ cÉ`vb Kiv nGjv|)
gvPÆ.-5 cÉG`q wej wnmve 2,000
eÅvsK wnmve 2,000
(•hGnZy cÉG`q weGji UvKv eÅvsGKi gvaÅGg cwiGkvwaZ nGjv|)
•gvU 6,000 6,000
Dîi: RvGe`vi •hvMdj 6,000 UvKv|
cÉvcÅ wnmvemgƒGni wnmveiÞY 3

cÉk
 ² 3 iq •KvÁ·vwbi wnmveKvj 1 eQi, hv Rvbyqvwi 1 ZvwiGL ÷i‚ nq ‣es 31 wWGmÁ¼i ZvwiGL mgvµ¦ nq| 2019 mvGji 1
Rvbyqvwi ZvwiGL •KvÁ·vwbi wKQy wnmvGei LwZqvb D«¼î † wbÁ²i…c wQj:
weeiY UvKv
cÉvcÅ wnmve 1,40,000
cÉvcÅ •bvU (cÉÕ§ZKviK: gyb •UÇWvmÆ, •gqv` 90 w`b, myG`i nvi 10%, ZvwiL 31.12.18) 30,000
DÚ eQGi msNwUZ wKQy wbeÆvwPZ •jbG`b wbÁ²i…c:
Rvby. 10 AkÆvi wbKU nGZ 90 w`b •gqvw` 35,000 UvKvi ‣KwU cÉvcÅ •bvU cvIqv •Mj|
•deË‚. 9 AkÆvi cÉvcÅ •bvUwU 15% nvGi eÅvsGK evëv Kiv nGjv|
gvPÆ 30 gyb •UÇWvGmÆi cÉvcÅ •bvUwU •gqv`cƒwZÆGZ cÉZÅvLÅvZ nGjv|
•gqv`cƒwZÆGZ AkÆvi cÉvcÅ •bvwU cÉZÅvLÅvZ nGjv| ‣ •cÉwÞGZ eÅvsK cÉwZev`KiY wd (Protest Fee) eve` 40 UvKv cÉ`vb Kiv
nGjv|
A K. AkÆvi cÉvcÅ •bvGUi •gqv`cƒwZÆi ZvwiL wbYÆq KGiv| 2
A L. DchÆyÚ •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
A M. eQi •kGl cÉvcÅ wnmve I cÉvcÅ •bvGUi LwZqvb ‣es ZvG`i •Ri wbYÆq KGiv| 4
3 bs cÉGk²i mgvavb A
K AkÆvi cÉvcÅ •bvGUi •gqv`cƒwZÆi ZvwiL wbYÆq:
weeiY w`b
•bvGUi •gqv` 90
ev`: Rvbyqvwi (31-10) (21)
69
ev`: •deË‚qvwi (29)
40
ev`: gvPÆ (31)
•gqv`cƒwZÆ ZvwiL 9
Dîi: •gqv`cƒwZÆ ZvwiL 9 ‣wcÉj, 2019|
•bvU: 2019 mvj wjwc Bqvi | myZivs •deË‚qvwi gvm 29 w`b nGe|
L iq •KvÁ·vwb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2019
Rvby.-10 cÉvcÅ •bvU wnmve 35,000
cÉvcÅ wnmve 35,000
(90 w`b •gqv`x ‣KwU cÉvcÅ •bvU cvIqv •Mj)
•deË‚.-9 bM`vb wnmve 34,137
 (90  30)
cÉ`î evëv wnmve 35000  15%   863
 365 
cÉvcÅ •bvU 35,000
(cÉvcÅ •bvUwU 15% evëvq eÅvsGK fvãvGbv nGjv)
gvPÆ-30 cÉvcÅ wnmve 30,750
my` Avq wnmve 750
cÉvcÅ •bvU wnmve 30,000
(•gqv`cƒwZÆGZ gyb •UÇWvGmÆi cÉvcÅ •bvUwU cÉZÅvLvZ nGjv)
‣wcÉj-9 cÉvcÅ wnmve 35,040
eÅvsK wnmve 35,040
(•gqv`cƒwZÆGZ AkÆvi cÉvcÅ •bvUwU cÉZÅvLvZ nGjv)
•gvU 1,35,790 1,35,790
Dîi: RvGe`vi •hvMdj 1,35,790 UvKv|
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 cÉvcÅ wnmve wnmvGei •KvW bs@
D«¼î
†
ZvwiL weeiY Rv:c†: •WweU (UvKv) •KÌwWU (UvKv)
•WweU •KÌwWU
2019
Rvby.-1 eÅvGj´Ö we/wW 1,40,000
Rvby.-10 cÉvcÅ •bvU wnmve 35,000 1,05,000
gvPÆ-30 cÉvcÅ •bvU wnmve 30,000 1,35,000
” 30 my` Avq wnmve 750 1,35,750
‣wcÉj-9 eÅvsK wnmve 35,040 1,70,790
cÉvcÅ •bvU wnmve wnmvGei •KvW bs@
D«¼î
†
ZvwiL weeiY Rv:c†: •WweU (UvKv) ˆKÌwWU (UvKv)
•WweU •KÌwWU
2019
Rvby.-1 eÅvGj´Ö we/wW 30,000
” 10 cÉvcÅ wnmve 35,000 65,000
•deË‚.-9 bM`vb wnmve 34,137 30,875
”9 cÉ`î evëv wnmve 863 30,000
gvPÆ-30 cÉvcÅ wnmve 30,000 -
Dîi: cÉvcÅ wnmvGei •Ri 1,70,790 UvKv ‣es cÉvcÅ •bvGUi •Ri 0 UvKv|

cÉk²4 2018 mvGji cwj •UÇwWs •KvÁ·vwbi wKQy wbeÆvwPZ •jbG`b wbGP •`Iqv nGjv:

•g 1 RbZv •KvÁ·vwbi wbKU avGi weKÌq 6,000 UvKv| kZÆ: 1/10, wbU/30|
” 3 RbZv •KvÁ·vwbi KvQ •^GK 1,000 UvKvi wewKÌZ cYÅ •diZ AvmGjv|
” 9 RbZv •KvÁ·vwbi KvQ •^GK cvIbv A^Æ cvIqv •MGjv|
” 15 •WweU KvGWÆi gvaÅGg cYÅ weKÌq 2,000 UvKv| mvwfÆm PvRÆ 2%|
” 25 American Express Card ‣i gvaÅGg cYÅ weKÌq 45,000 UvKv| mvwfÆm PvRÆ 2%|
” 31 American Express Card ‣i gvaÅGg wewKÌZ cGYÅi gƒjÅ eÅvsK wnmvGe Rgv nGjv|
A K. RbZv •KvÁ·vwbGK cÉ`î evëvi cwigvY wbYÆq KGiv| 2
A L. DcGivÚ •jbG`bàGjvi RvGe`v `vwLjv `vI| 4
A M. 2018 mvGji 31 wWGmÁ¼i ZvwiGL cÉvcÅ wnmve I weKÌq wnmvGei D«¼î † wbYÆq KGiv| 4
4 bs cÉGk²i mgvavb A
K RbZv •KvÁ·vwbGK cÉ`î evëvi cwigvY wbYÆq:
ZvwiL weeiY UvKv UvKv
2018
•g-1 RbZv •KvÁ·vwbi KvGQ wbU avGi weKÌGqi cwigvY 6,000
” 3 ev`: RbZv •KvÁ·vwbi KvQ •^GK cYÅ •diZ Avmj (1,000)
RbZv •KvÁ·vwbi wbKU cvIbv 5,000
cÉ`î evëvi cwigvY (5,000  1%) 50
Dîi: cÉ`î evëvi cwigvY 50 UvKv|
•bvU: weKÌq kZÆ 1/10; wbU 30 Abyhvqx RbZv •KvÁ·vwb 10 w`Gbi gGaÅ gƒjÅ cwiGkva Kivq cvj •UÇwWs •KvÁ·vwb 1% evëv
cÉ`vb KiGe|
K cwj •UÇwWs •KvÁ·vwb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv ˆKÌwWU UvKv
2018
•g-1 cÉvcÅ wnmve (RbZv •KvÁ·vwb) 6,000
weKÌq wnmve 6,000
(1/10, wbU 30 kGZÆ weKÌq)
cÉvcÅ wnmvemgƒGni wnmveiÞY 5

ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: •WweU UvKv ˆKÌwWU UvKv


’’ 3 weKÌq •diZ wnmve 1,000
cÉvcÅ wnmve (RbZv •KvÁ·vwb) 1,000
(wewKÌZ cYÅ •diZ AvmGjv)
’’ 9 bM`vb wnmve 4,950
cÉ`î evëv wnmve 50
cÉvcÅ wnmve (RbZv •KvÁ·vwb) 5,000
(cÉvcÅ wnmvGei A^Æ cÉvwµ¦ ‣es evëv cÉ`vb)
’’ 15 eÅvsK wnmve 1,960
mvwfÆm PvRÆ wnmve 40
weKÌq wnmve 2,000
(•WweU KvGWÆi gvaÅGg cYÅ weKÌq)
’’ 25 cÉvcÅ wnmve  American Express 44,100
mvwfÆm PvRÆ wnmve 900
weKÌq wnmve 45,000
(American Express Card ‣i gvaÅGg weKÌq)
’’ 31 eÅvsK wnmve 44,100
cÉvcÅ wnmve  American Express 44,100
(cÉvcÅ wnmvGei A^Æ cvIqv •MGjv)
•gvU 1,03,100 1,03,100
Dîi: RvGe`vi •hvMdj 1,03,100 UvKv|
M
 cwj •UÇwWs •KvÁ·vwb
cÉvcÅ wnmve wnmvGei •KvW bs@
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2018
•g-1 weKÌq wnmve 6,000 6,000
”3 weKÌq •diZ wnmve 1,000 5,000
”9 bM`vb wnmve 4,950 50
”9 cÉ`î evëv wnmve 50 -
” 25 weKÌq wnmve 44,100 44,100
” 31 eÅvsK wnmve 44,100 -
weKÌq wnmve wnmvGei •KvW bs@
•WweU •KÌwWU •Ri
ZvwiL weeiY Rv:c†:
UvKv UvKv •WweU •KÌwWU
2018
•g-1 cÉvcÅ wnmve 6,000 6,000
” 15 eÅvsK wnmve 1,960 7,960
” 15 mvwfÆm PvRÆ wnmve 40 8,000
” 25 cÉvcÅ wnmve 44,100 52,100
” 25 mvwfÆm PvRÆ wnmve 900 53,000
Dîi: cÉvcÅ wnmvGei D«¼†î 0 UvKv, weKÌq wnmvGei •KÌwWU D«¼î
† 53,000 UvKv|
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²5 wbGÁ² ewYÆZ Z^Åvewj AvwRg •UÇWvGmÆi wnmve eB nGZ •bqv nGqGQ :

weeiY 31 wWGmÁ¼i, 31 wWGmÁ¼i,
2016 2017
cÉvcÅ wnmve 70,000 80,000
Abv`vqx cvIbv mwçwZ (1-1-16) 5,000 -
wjwLZ Abv`vqx cvIbv 6,000 4,000
wjwLZeÅ Abv`vqx cvIbv 10,000 7,000
Abv`vqx cvIbv mwçwZi nvi 5% 10%
A K. PvRÆGhvMÅ Abv`vqx cvIbv wbYÆq KGiv| 2
A L. Abv`vqx cvIbv wnmve cÉÕ§Z KGiv| 4
A M. Abv`vqx cvIbv mwçwZ wnmve cÉÕ§Z KGiv| 4
5 bs cÉGk²i mgvavb A
K PvRÆGhvMÅ Abv`vqx cvIbvi cwigvY wbYÆq :

weeiY UvKv (2016) UvKv (2017)
Abv`vqx cvIbv 6,000 4,000
•hvM : AwjwLZ Abv`vqx cvIbv 10,000 7,000
16,000 11,000
•hvM : bZzb Abv`vqx cvIbv mwçwZ 3,000 7,300
19,000 18,300
ev` : cyivZb Abv`vqx cvIbv mwçwZ (5,000) (3,000)
PvRÆGhvMÅ Abv`vqx cvIbv 14,000 15,300
Dîi : PvRÆGhvMÅ Abv`vqx cvIbv 2016 mvGj 14,000 UvKv ‣es 2017 mvGj 15,300 UvKv|
L AvwRg •UÇWvmÆ
•WweU Abv`vqx cvIbv wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2016 2016
wWGm.-31 Abv`vqx cvIbv mwçwZ wnmve 14,000 wWGm.-31 Avq mvivsk 14,000
14,000 14,000
2017 2017
wWGm.-31 Abv`vqx cvIbv mwçwZ wnmve 15,300 wWGm.-31 Avq mvivsk 15,300
15,300 15,300
M
•WweU Abv`vqx cvIbv mwçwZ wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2016 2016
wWGm.-31 cÉvcÅ wnmve 6,000 Rvby.-1 eÅvGj´Ö we/wW 5,000
” 31 cÉvcÅ wnmve 10,000 wWGm.-31 Abv`vqx cvIbv wnmve 14,000
” 31 eÅvGj´Ö wm/wW 3,000
19,000 19,000
2017 2017
wWGm.-31 cÉvcÅ wnmve 4,000 Rvby.-1 eÅvGj´Ö we/wW 3,000
” 31 cÉvcÅ wnmve 7,000 wWGm.-31 Abv`vqx cvIbv wnmve 15,300
” 31 eÅvGj´Ö wm/wW 7,300
18,300 18,300
2018
Rvby.-1 eÅvGj´Ö we/wW 7,300
Dîi : Abv`vqx cvIbv mwçwZ wnmvGei •Ri (•KÌwWU) 7,300 UvKv|
cÉvcÅ wnmvemgƒGni wnmveiÞY 7

cÉk²6

weeiY 31-12-2018 31-12-2019
(UvKv) (UvKv)
Abv`vqx cvIbv mwçwZ (01-01-2018) 1,500
wjwLZ Abv`vqx cvIbv 1,500 1,000
AwjwLZ Abv`vqx cvIbv 500
cÉvcÅ wnmve 20,000 10,000
Abv`vqx cvIbv mwçwZ avhÆ Ki 5% 5%
A K. 2018 I 2019 mvGji bZyb Abv`vqx cvIbv mwçwZi cwigvY wbYÆq KGiv| 2
A L. Abv`vqx cvIbv wnmve ․Zwi KGiv| 4
A M. Abv`vqx cvIbv mwçwZ wnmve ․Zwi KGiv| 4
6 bs cÉGk²i mgvavb A
K 2018 I 2019 mvGji bZyb Abv`vqx cvIbv mwçwZi cwigvY wbi…cY :
weeiY 2018 2019
cÉvcÅ wnmve 20,000 10,000
ev` : AwjwLZ Abv`vqx cvIbv - (500)
mgw¯¼Z cÉvcÅ wnmve 20,000 9,500
 bZyb Abv`vqx cvIbv mwçwZ (5%) 1,000 475
Dîi : bZzb Abv`vqx cvIbv mwçwZi cwigvY : 2018  1,000 UvKv; 2019  475 UvKv|
L Abv`vqx cvIbv wnmve
•WweU •KÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2018 2018
wWGm.-31 Abv`vqx cvIbv mwçwZ wnmve 1,000 wWGm.-31 Avq mvivsk 1,000
1,000 1,000
2019 2019
wWGm.-31 Abv`vqx cvIbv mwçwZ wnmve 975 wWGm.-31 Avq mvivsk 975
975 975
M
•WweU Abv`vqx cvIbv mwçwZ wnmve •KÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2018 2018
wWGm.-31 cÉvcÅ wnmve 1,500 Rvby.-1 eÅvGj´Ö we/wW 1,500
” 31 eÅvGj´Ö wm/wW 1,000 wWGm.-31 Abv`vqx cvIbv wnmve 1,000
2,500 2,500
2019 2019
wWGm.-31 cÉvcÅ wnmve 1,000 Rvby.-1 eÅvGj´Ö we/wW 1,000
” 31 cÉvcÅ wnmve 500 wWGm.-31 Abv`vqx cvIbv wnmve 975
” 31 eÅvGj´Ö wm/wW 475
1,975 1,975
2020
Rvby.-1 eÅvGj´Ö we/wW 475

cÉk²7 2015 mvGji 1 RyjvB ZvwiGL Rbve Rwb ‘Rwb AÅv´£ eËv`vmÆ’ bvgK ‣KwU eÅemvq cÉwZÓ¤vb MGo ZyGjb| 30 Ryb,

2016 ZvwiGL Zvi eÅemvGqi Z^Å wQj wbÁ²i…c :
AeGjvcbGhvMÅ cÉvcÅ wnmve 1,000 UvKv; cÉvcÅ wnmve 21,000 UvKv|
Rbve Rwb Zvi eÅemvGq cÉvcÅ wnmvGei Ici 5% nvGi Abv`vqx cvIbv mwçwZ ivLvi wm«¬v¯¦ MÉnY KGib| DchyÆÚ
mg¯¼qmvaGbi cƒGeÆ Rwb AÅv´£ eËv`vGmÆi wbU jvGfi cwigvY wQj 42,800 UvKv|
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

A K. 2016 mvGji 30 Ryb ZvwiGL wbU cÉvcÅ wnmvGei cwigvY wbYÆq KGiv|
A L. Abv`vqx cvIbv AeGjvcb ‣es Abv`vqx cvIbv mwçwZi cÉGqvRbxq RvGe`v `vwLjv `vI|
A M. DchyÆÚ mg¯¼qmvaGbi ci cÉwZÓ¤vGbi wbU jvGfi cwigvY wbYÆq KGiv ‣es Avw^ÆK AeÕ©vi Ici •h cÉfve coGe Zv •`wLGq
g¯¦eÅ KGiv|
7 bs cÉGk²i mgvavb A
K wbU cÉvcÅ wnmvGei cwigvY wbYÆq :
weeiY UvKv UvKv
cÉvcÅ wnmve 21,000
ev` : AwjwLZ Abv`vqx cvIbv (1,000)
20,000
ev` : bZyb Abv`vqx cvIbv mwçwZ (1,000)
wbU cÉvcÅ wnmve 19,000
Dîi : wbU cÉvcÅ wnmve 19,000 UvKv|
L Rwb AÅv´£ eËv`vmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2016
Ryb-30 Abv`vqx cvIbv wnmve 1,000
cÉvcÅ wnmve 1,000
(Abv`vqx cvIbv wnmvefzÚ Kiv nGjv)
” 30 Abv`vqx cvIbv wnmve 1,000
Abv`vqx cvIbv mwçwZ wnmve 1,000
(Abv`vqx cvIbv mwçwZ m†wÓ¡ Kiv nGjv)
” 30 Avq mvivsk 1,000
Abv`vqx cvIbv wnmve 1,000
(Abv`vqx cvIbv wnmve e®¬ Kiv nGjv)
•gvU 3,000 3,000
Dîi : RvGe`vi •hvMdj 3,000 UvKv|
M Rwb AÅv´£ eËv`vmÆ
wek` Avq weeiYx
2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
mg¯¼q cƒeÆ wbU jvf 42,800
ev` : Abv`vqx cvIbv (1,000)
41,800
ev` : bZyb Abv`vqx cvIbv mwçwZ (1,000)
wbU jvf (mg¯¼q cieZxÆ) 40,800
Rwb AÅv´£ eËv`vmÆ
Avw^ÆK AeÕ©vi weeiYx
30 Ryb 2016
weeiY UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·` :
cÉvcÅ wnmve 21,000
ev` : AwjwLZ Abv`vqx cvIbv (1,000)
20,000
ev` : bZzb Abv`vqx cvIbv mwçwZ (1,000) 19,000
`vqmgƒn I gvwjKvbv Õ¼Z½
wbU jvf 40,800
g¯¦eÅ : Abv`vqx cvIbv I Abv`vqx cvIbv mwçwZ avGhÆi dGj wek` Avq weeiYxGZ wbU jvf nËvm cvGe ‣es Avw^Æ K AeÕ©vi
weeiYxGZ PjwZ mÁ·` nËvm cvGe|
cÉvcÅ wnmvemgƒGni wnmveiÞY 9

cÉk
 ² 8 iwng, iwkG`i wbKU 3,000 UvKvi cYÅ evwKGZ weKÌq Kij| iwng KZ‡ÆK cÉÕ¦yZK‡Z Pvigvm •gqvw` 3,000 UvKvi
weGj iwk` Õ¼xK‡wZ w`j ‣es cieZÆxKvGj Zv iwngGK •diZ w`j| iwng AMÉYx eÅvsGKi mvGne evRvi kvLvq H wej evëv KGi
2,940 UvKv •cj| •gqv` •kGl wejLvwb cwiGkvwaZ nGjv|
A K. AMÉYx eÅvsGKi wnmve ewnGZ cÉGqvRbxq RvGe`v •`LvI| 2
A L. iwnGgi wnmve ewnGZ cÉGqvRbxq RvGe`v •`LvI| 4
A M. iwkG`i wnmve ewnGZ cÉGqvRbxq RvGe`v •`LvI| 4
8 bs cÉGk²i mgvavb A
K AMÉYx eÅvsK
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)

evëvK‡Z cÉvcÅ wej wnmve 3,000


bM`vb wnmve 2,940
evëv wnmve 60
(•hGnZy wejLvwb evëv Kiv nGjv|)
bM`vb wnmve 3,000
evëvK‡Z cÉvcÅ wej wnmve 3,000
(•hGnZy •gqv` •kGl weGji UvKv cvIqv •Mj|)
L
 iwng
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)

cÉvcÅ wnmve (iwk`) 3,000


weKÌq wnmve 3,000
(•hGnZy evwKGZ cYÅ weKÌq Kiv nGjv|)
cÉvcÅ wej wnmve 3,000
cÉvcÅ wnmve (iwk`) 3,000
(•hGnZy weGj Õ¼xK‡wZ cvIqv •Mj|)
eÅvsK wnmve/bM`vb wnmve 2,940
evëv wnmve 60
cÉvcÅ wej wnmve 3,000
(•hGnZy cÉvcÅ wej evëv Kiv nGjv|)
•gvU 9,000 9,000
Dîi : RvGe`vi •hvMdj 9,000 UvKv|
M
 iwk`
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)

KÌq wnmve 3,000


cÉG`q wnmve (iwng) 3,000
(•hGnZy evwKGZ cYÅ KÌq Kiv nGjv|)
cÉG`q wnmve (iwng) 3,000
cÉG`q wej wnmve 3,000
(•hGnZy weGj Õ¼xK‡wZ •`qv nGjv|)
cÉG`q wej wnmve 3,000
eÅvsK/bM`vb wnmve 3,000
(•hGnZy cÉG`q weGji UvKv •gqv` •kGl cwiGkvwaZ nGjv|)
•gvU 9,000 9,000
Dîi : RvGe`vi •hvMdj 9,000 UvKv|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²9 2016 mvGji 1 Rvbyqvwi ZvwiGL wgÍ• wfUv •KvÁ·vwbi Z^ÅàGjv cvIqv hvq :

cÉvcÅ wnmve 8,00,000 UvKv
Abv`vqx cvIbv mwçwZ 50,000 UvKv
2016 mvGji 31 wWGmÁ¼i ZvwiGL wbÁ²wjwLZ Z^ÅàGjv cvIqv hvq :
i. avGi weKÌq 18,00,000 UvKv
ii. cÉvcÅ wnmve nGZ cÉvwµ¦ 16,00,000 UvKv
iii. Abv`vqx cvIbv AeGjvcb 25,000 UvKv
iv. AeGjvcbK‡Z Abv`vqx cvIbv Av`vq 12,000 UvKv
v. weKÌGqi Ici 2% nvGi Abv`vqx cvIbv mwçwZ ivLv nq|
A K. 2016 mvGj PvRÆK‡Z Abv`vqx cvIbv LiGPi cwigvY wbYÆq KGiv| 2
A L. i  iv bs •jbG`bàGjvi RvGe`v `vI| 4
A M. cÉvcÅ wnmve ‣es Abv`vqx cvIbv mwçwZ wnmve cÉÕ¦yZ KGiv 4
9 bs cÉGk²i mgvavb A
K PvRÆK‡Z Abv`vqx cvIbv LiGPi cwigvY wbYÆq:
Abv`vqx cvIbv LiP = 18,00,000  2% = 36,000 UvKv
Dîi : Abv`vqx cvIbv LiP 36,000 UvKv|
L wgÍ• wfUv •KvÁ·vwb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2016
wWGm.-31 i. cÉvcÅ wnmve 18,00,000
weKÌq wnmve 18,00,000
(avGi cYÅ weKÌq wnmvefzÚ Kiv nGjv)
ii. bM`vb wnmve 16,00,000
cÉvcÅ wnmve 16,00,000
(cÉvcÅ wnmve nGZ cvIqv •Mj)
iii. Abv`vqx cvIbv mwçwZ 25,000
cÉvcÅ wnmve 25,000
(Abv`vqx cvIbv wnmvefzÚ Kiv nj)
iv. cÉvcÅ wnmve 12,000
Abv`vqx cvIbv mwçwZ 12,000
(AeGjvcbK‡Z Abv`vqx cvIbv cÉvcÅ nGjv)
bM`vb wnmve 12,000
cÉvcÅ wnmve 12,000
(AeGjvcbK‡Z Abv`vqx cvIbv Av`vq nGjv)
•gvU 34,49,000 34,49,000
Dîi : RvGe`vi •hvMdj 34,49,000 UvKv|
M
 wgÍ• wfUv •KvÁ·vwb
cÉvcÅ wnmve wnmvGei •KvW bs@
ZvwiL weeiY Rv:c†: •WweU •KÌwWU •Ri
UvKv UvKv •WweU •KÌwWU
2016
Rvby.-1 cÉviwÁ¿K •Ri 8,00,000
wWGm.-31 weKÌq wnmve 18,00,000 26,00,000
bM`vb wnmve 16,00,000 10,00,000
Abv`vqx cvIbv mwçwZ wnmve 25,000 9,75,000
cÉvcÅ wnmvemgƒGni wnmveiÞY 11

Abv`vqx cvIbv mwçwZ wnmve wnmvGei •KvW bs@


ZvwiL weeiY Rv:c†: •WweU •KÌwWU •Ri
UvKv UvKv •WweU •KÌwWU
2016
Rvby.-1 cÉviwÁ¿K •Ri 50,000
wWGm. 31 cÉvcÅ wnmve 25,000 25,000
” 31 cÉvcÅ wnmve 12,000 37,000
” 31 Abv`vqx cvIbv LiP wnmve 36,000 73,000
Dîi : cÉvcÅ wnmvGei •Ri (•WweU) 9,75,000 UvKv ‣es Abv`vqx cvIbv mwçwZ wnmvGei •Ri(•KÌwWU) 73,000 UvKv|

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²10 bƒcyi •UÇWvGmÆi wnmve eB nGZ wbÁ²wjwLZ Z^ÅàGjv cvIqv wMGqGQ:

wnmvGei bvg UvKv
cÉvcÅ wnmve (1-1-2015) 21,200
mG±`nRbK cvIbv mwçwZ (1-1-2015) 2,000
avGi weKÌq (2015) 30,000
Abv`vqx cvIbv AeGjvcb 1,200
bƒcyi •UÇWvGmÆi Abv`vqx cvIbvi RbÅ cÉvcÅ wnmvGei Ici 5% nvGi fwelÅr eÅeÕ©v ivLvi wm«¬v¯¦ MÉnY KGib| [w`. ˆev. 16]
A K. Abv`vqx cvIbv LiGPi cwigvY wbYÆq KGiv| 2
A L. •jbG`bàGjvi cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. Abv`vqx cvIbv LiP I mG±`nRbK cvIbv mwçwZ wnmve ․Zwi KGiv| 4
10 bs cÉGk²i mgvavb A
K Abv`vqx cvIbv LiGPi cwigvY wbYÆq:

weeiY UvKv UvKv
AeGjvcbK‡Z Abv`vqx cvIbv 1,200
•hvM: bZzb Abv`vqx cvIbv mwçwZ [(21,200 + 30,000 @ 1,200) – 5%] (•bvU-1) 2,500
3,700
ev`: cyivZb Abv`vqx cvIbv mwçwZ (2,000)
Abv`vqx cvIbv LiP 1,700
Dîi: Abv`vqx cvIbv LiP 1,700 UvKv|
•bvU-1: Abv`vqx cvIbvi AeGjvcb cÉvcÅ wnmvGei mvG^ mg®¼q Kiv nqwb| ZvB bZzb Abv`vqx cvIbv mwçwZ wbi…cY Kivi
•ÞGò Abv`vqx cvIbv cÉvcÅ wnmvGei mvG^ mg®¼q Kiv nGqGQ|
L bƒcyi •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2015
wWGm.-31 cÉvcÅ wnmve 30,000
weKÌq wnmve 30,000
(avGi weKÌq wnmvefzÚ Kiv nGjv)
’’ 31 mG±`nRbK cvIbv mwçwZ wnmve 1,200
cÉvcÅ wnmve 1,200
(AeGjvcbK‡Z Abv`vqx cvIbv wnmvefzÚ Kiv nGjv)
’’ 31 Abv`vqx cvIbv LiP wnmve 1,700
mG±`nRbK cvIbv mwçwZ wnmve 1,700
(AbywgZ Abv`vqx cvIbv LiP wnmvefzÚ Kiv nGjv)
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)


’’ 31Avq mvivsk 1,700
Abv`vqx cvIbv LiP wnmve 1,700
(Abv`vqx cvIbv LiP wnmve e®¬ Kiv nGjv)
•gvU 34,600 34,600
Dîi: RvGe`vi •hvMdj 34,600 UvKv|
M
 bƒcyi •UÇWvmÆ
Abv`vqx cvIbv LiP wnmve wnmvGei •KvW bs........
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. (UvKv) (UvKv) •WweU •KÌwWU
2015
wWGm.-31 mG±`nRbK cvIbv mwçwZ wnmve 1,700 1,700
wWGm.-31 Avq mvivsk 1,700 -
mG±`nRbK cvIbv mwçwZ wnmve wnmvGei •KvW bs........
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. (UvKv) (UvKv) •WweU •KÌwWU
2015
Rvby.-1 eÅvGj´Ö we/wW 2,000
wWGm.-31 cÉvcÅ wnmve 1,200 800
” 31 Abv`vqx cvIbv LiP wnmve 1,700 2,500
Dîi: mG±`nRbK cvIbv mwçwZ wnmvGei •Ri 2,500 UvKv|

cÉk²11 wcÉq¯¦x wjwgGUW-‣i 2015 mvGji 1 Rvbyqvwi ZvwiGL Abv`vqx I mG±`nRbK mwçwZi •Ri wQj 3,000 UvKv| 31

wWGmÁ¼i ZvwiGL Abv`vqx cvIbvi cwigvY 2,000 UvKv| eQi •kGl Amgw®¼Z •`bv`vGii cwigvY wQj 42,000 UvKv|
•`bv`vGii Ici 5% Abv`vqx I mG±`nRbK mwçwZ m†wÓ¡ KiGZ nGe| [wm. ˆev. 16]
A K. •gvU Abv`vqx cvIbv eve` eÅGqi cwigvY wbYÆq KGiv| 2
A L. wcÉq¯¦x wjwgGUW-‣i wnmve eBGZ cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. mG±`nRbK mwçwZi LwZqvb •`LvI ‣es Avw^ÆK AeÕ©vi weeiYxGZ •`bv`vi KxfvGe cÉ`wkÆZ nGe Zv •`LvI| 4
11 bs cÉGk²i mgvavb A
K •gvU Abv`vqx cvIbv eve` eÅGqi cwigvY wbYÆq:

weeiY UvKv UvKv
AwjwLZ Abv`vqx cvIbv 2,000
•hvM: bZzb Abv`vqx I mG±`nRbK mwçwZ [(42,000 @ 2,000) – 5%] 2,000
4,000
ev`: cyivZb Abv`vqx I mG±`nRbK mwçwZ (3,000)
Abv`vqx cvIbv eve` eÅq 1,000
Dîi: Abv`vqx cvIbv eve` eÅq 1,000 UvKv|
L wcÉq¯¦x wjwgGUW
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2015
wWGm.- 31 Abv`vqx I mG±`nRbK mwçwZ wnmve 2,000
cÉvcÅ wnmve 2,000
(AwjwLZ Abv`vqx I mG±`nRbK mwçwZ wnmvefzÚ Kiv nGjv)
’’ 31 Abv`vqx cvIbv wnmve 1,000
Abv`vqx I mG±`nRbK mwçwZ wnmve 1,000
(bZzb Abv`vqx I mG±`nRbK mwçwZ avhÆ Kiv nGjv I mg®¼q Kiv nGjv)
cÉvcÅ wnmvemgƒGni wnmveiÞY 13

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)


’’ 31 Avq mvivsk 1,000
Abv`vqx cvIbv wnmve 1,000
(Abv`vqx cvIbv wnmve e®¬ Kiv nGjv)
•gvU 4,000 4,000
Dîi: RvGe`vi •hvMdj 4,000 UvKv|
M wcÉq¯¦x wjwgGUW
•WweU Abv`vqx I mG±`nRbK mwçwZ wnmve •KÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv. c†. UvKv
2015 2015
wWGm.-31 cÉvcÅ wnmve 2,000 Rvby-1 eÅvGj´Ö we/wW 3,000
” 31 eÅvGj´Ö wm/wW 2,000 wW-31 Abv`vqx cvIbv wnmve 1,000
4,000 4,000
2016
Rvby-1 eÅvGj´Ö we/wW 2,000
wcÉq¯¦x wjwgGUW
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
cÉvcÅ wnmve 42,000
ev`: AwjwLZ Abv`vqx cvIbv (2,000)
40,000
ev`: bZzb Abv`vqx I mG±`nRbK mwçwZ (2,000)
38,000
Dîi: Abv`vqx I mG±`nRbK mwçwZi cwigvY 2,000 UvKv|

cÉk²12 bvmwib •UÇWvGmÆi •iIqvwgj nGZ wbGPi Z^Åmgƒn cvIqv •Mj:



weeiY •WweU (UvKv) •KÌwWU (UvKv)
wjwLZ Abv`vqx cvIbv 3,000
cÉvcÅ wnmve 1,00,000
Abv`vqx •`bv mwçwZ 5,000
mg®¼q: 1,500 UvKv cÉvcÅ wnmve •^GK Abv`vqx •`bv eve` AeGjvcb KiGZ nGe ‣es cÉvcÅ wnmvGei AewkÓ¡ D«¼G† îi Ici
5% Abv`vqx •`bv mwçwZi eÅeÕ©v ivLGZ nGe| [h. ˆev. 16]
A K. bZzb Abv`vqx cvIbv mwçwZi cwigvY wbYÆq KGiv| 2
A L. bvmwib •UÇWvGmÆi eBGZ cÉGqvRbxh RvGe`v `vwLjv `vI| 4
A M. Abv`vqx •`bv I Abv`vqx cvIbv mwçwZ wnmve ․Zwi KGiv| 4
12 bs cÉGk²i mgvavb A
K bZzb Abv`vqx cvIbv mwçwZi cwigvY wbYÆq:

weeiY UvKv UvKv
cÉvcÅ wnmve 1,00,000
ev`: AwjwLZ Abv`vqx cvIbv (1,500)
98,500
 bZzb Abv`vqx cvIbv mwçwZ (98,500  5%) 4,925
Dîi: bZzb Abv`vqx cvIbv mwçwZ 4,925 UvKv|
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 bvmwib •UÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
Abv`vqx cvIbv mwçwZ wnmve 3,000
cÉvcÅ wnmve 3,000
(Abv`vqx cvIbv wnmvefzÚ Kiv nGjv)
Abv`vqx cvIbv mwçwZ wnmve 1,500
cÉvcÅ wnmve 1,500
(Abv`vqx cvIbv wnmvefzÚ Kiv nGjv)
Abv`vqx cvIbv wnmve 4,425
Abv`vqx cvIbv mwçwZ wnmve 4,425
(Abv`vqx cvIbv mwçwZ m†wÓ¡ Kiv nGjv)
Avq mvivsk 4,425
Abv`vqx cvIbv wnmve 4,425
(Abv`vqx cvIbv LiP wnmve e®¬ Kiv nGjv)
•gvU 13,350 13,350
Dîi: RvGe`vi •hvMdj 13,350 UvKv|
Lmov: Abv`vqx cvIbv = (3,000 + 1,500 + 4,925) @ 5,000 = 4,425 UvKv
M bvmwib •UÇWvmÆ
Abv`vqx •`bv wnmve wnmvGei •KvW bs
Rv •Ri
•WweU •KÌwWU
ZvwiL weeiY .
(UvKv) (UvKv) •WweU •KÌwWU
c†.
Abv`vqx cvIbv mwçwZ 4,425 4,425
Avq mvivsk 4,425
Abv`vqx cvIbv mwçwZ wnmve wnmvGei •KvW bs
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. (UvKv) (UvKv) •WweU •KÌwWU
eÅvGj´Ö we/wW 5,000
cÉvcÅ wnmve 3,000 2,000
cÉvcÅ wnmve 1,500 500
Abv`vqx cvIbv LiP 4,425 4,925
Dîi: Abv`vqx cvIbv mwçwZi •Ri 4,925 UvKv (•KÌwWU)|

cÉk²13 iweb AÅv´£ •Kvs-‣i cÉvcÅ wej msKÌv¯¦ •jbG`b wbÁ²i…c :



2014
RyjvB 1 60 w`b •gqvw` 50,000 UvKvi cÉvcÅ wej db AÅv´£ •Kvs-‣i wbKU nGZ cvIqv •Mj|
” 15 db AÅv´£ •Kvs-‣i wbKU •^GK cÉvµ¦ wejwU 15% evëvq Dîiv eÅvsK nGZ evëv Kiv nGjv|
AvMÕ¡ 1 wnDR AÅv´£ •Kvs-‣i wbKU •^GK 60 w`b •gqvw` 16% myG`i 30,000 UvKvi wej cvIqv •Mj|
” 31 wnDR AÅv´£ •Kvs-‣i wejwU 25% evëvq eÅvsK •^GK fvOvGbv nGjv| [w`. ˆev. 15]
A K. wnDR AÅv´£ •Kvs-‣i my` LiGPi cwigvY wbYÆq KGiv| 2
A L. iweb AÅv´£ •Kvs-‣i wnmve eBGq cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. cÉvcÅ wej wnmve ․Zwi KGiv| 4
13 bs cÉGk²i mgvavb
K wnDR AÅv´£ •Kvs-‣i my` LiGPi cwigvY wbYÆq :

weeiY UvKv UvKv
my` LiP (30,000  16%) 800
my` LiGPi cwigvY 800
Dîi : my` LiGPi cwigvY 800 UvKv|
cÉvcÅ wnmvemgƒGni wnmveiÞY 15

L
 iweb AÅv´£ •Kvs
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
RyjvB-1 cÉvcÅ wej wnmve 50,000
cÉvcÅ wnmve (db AÅv´£ •Kvs) 50,000
(60 w`b •gqvw` cÉvcÅ weGj Õ¼xK‡wZ cvIqv •Mj)
” 15 eÅvsK wnmve 49,042
evëv LiP wnmve 958
cÉvcÅ wej wnmve 50,000
(15% evëvi db AÅv´£ •Kvs-‣i cÉvcÅ wejwU Dîiv eÅvsGK fvOvGbv nGjv)
AvMÕ¡-1 cÉvcÅ wej wnmve 30,000
cÉvcÅ wnmve (wnDR AÅv´£ •Kvs) 30,000
(60 w`b •gqvw` 16% myG` ‣KwU cÉvcÅ wej cvIqv •MGjv)
” 31 eÅvsK wnmve 30,158
my` Avq wnmve 158
cÉvcÅ wej wnmve 30,000
(wnDR AÅv´£ •Kvs-‣i wejwU eÅvsK •^GK evëv Kiv nGjv)
•gvU 1,60,158 1,60,158
Dîi : RvGe`vi •hvMdj 1,60,158 UvKv|
MYbv : eÅvsK wnmvGei UvKv wbYÆq :
 60  14
RyjvB-15 : 50,000  50000  15%  
 360 
= 50,000  958 = 49,042 UvKv
60  30
AvMÕ¡-31 : {30,000 + (30,000  16%)}  {30,800  25%  }
360
= 30,800  642 = 30,158 UvKv
M
 iweb AÅv´£ •Kvs
cÉvcÅ wej wnmve wnmvGei •KvW bs@
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
RyjvB-1 cÉvcÅ wnmve (db AÅv´£ •Kvs) 50,000 50,000
” 15 eÅvsK wnmve 49,042 958
” 15 evëv LiP wnmve 958 0
AvMÕ¡-1 cÉvcÅ wnmve (wnDR AÅv´£ •Kvs) 30,000 30,000
” 31 eÅvsK wnmve 30,000

cÉk²14 •bvUb eËv`vGmÆi 2013 I 2014 mvGji cÉvcÅ wnmve msKÌv¯¦ Z^Åvewj wbGÁ² •`qv nGjv :

cÉviwÁ¿K Abv`vqx cvIbv mwçwZ (1-1-2013) 4,000 UvKv|
2013 (UvKv) 2014 (UvKv)
cÉvcÅ wnmve 75,000 60,000
Abv`vqx cvIbv eve` AeGjvcb KiGZ nGe 5,000 3,000
Abv`vqx cvIbv mwçwZi nvi 5% 10%
[wm. ˆev. 15 ]
A K. 2013 I 2014 mvGji Abv`vqx cvIbv LiGPi cwigvY wbYÆq KGiv| 2
A L. 2013 I 2014 mvGji Abv`vqx cvIbv wnmve cÉÕ§Z KGiv| 4
A M. 2013 I 2014 mvGji Abv`vqx cvIbv mwçwZ wnmve cÉÕ§Z KGiv| 4
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

14 bs cÉGk²i mgvavb
K Abv`vqx cvIbv LiGPi cwigvY wbYÆq :

weeiY 2013 (UvKv) 2014 (UvKv)
AwjwLZ Abv`vqx cvIbv 5,000 3,000
•hvM : bZzb Abv`vqx cvIbv mwçwZ 3,500 5,700
8,500 8,700
ev` : cyivZb Abv`vqx cvIbv mwçwZ (4,000) (3,500)
Abv`vqx cvIbv eve` LiP 4,500 5,200
Dîi : Abv`vqx cvIbv eve` LiGPi cwigvY : 2013 mvGj 4,500 UvKv ‣es 2014 mvGj 5,200 UvKv|
L •bvUb eËv`vmÆ
•WweU Abv`vqx cvIbv wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2013 2013
wWGm.-31 Abv`vqx cvIbv mwçwZ wnmve 4,500 wWGm.-31 Avq mvivsk 4,500
4,500 4,500
2014 2014
wWGm.-31 Abv`vqx cvIbv mwçwZ wnmve 5,200 wWGm.-31 Avq mvivsk 5,200
5,200 5,200
M •bvUb eËv`vmÆ
•WweU Abv`vqx cvIbv mwçwZ wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2013 2013
wWGm.-31 cÉvcÅ wnmve 5,000 Rvby.-1 eÅvGj´Ö we/wW 4,000
” 31 eÅvGj´Ö wm/wW 3,500 wWGm.-31 Abv`vqx cvIbv wnmve 4,500
8,500 8,500
2014 2014
wWGm.-31 cÉvcÅ wnmve 3,000 Rvby.-1 eÅvGj´Ö we/wW 3,500
” 31 eÅvGj´Ö wm/wW 5,700 wWGm.-31 Abv`vqx cvIbv wnmve 5,200
8,700 8,700
2015
Rvby.-1 eÅvGj´Ö we/wW 5,700
Dîi : Abv`vqx cvIbv mwçwZ wnmvGei •Ri 5,700 UvKv|

cÉk²15 •gmvmÆ ivwd eËv`vGmÆi •iIqvwgj wbGÁ² cÉ`î nGjv :



•gmvmÆ ivwd eËv`vmÆ
•iIqvwgj (AvswkK)
31 wWGmÁ¼i 2014
wnmvGei bvg L.c†. •WweU UvKv •KÌwWU UvKv
wewea •`bv`vi 94,000
Abv`vqx cvIbv 4,500
Abv`vqx cvIbv mwçwZ 4,750
wewea •`bv`vGii 4,000 UvKv Abv`vqx cvIbv wnmvGe wnmvefzÚ KiGZ nGe| AewkÓ¡ •`bv`vGii 5% Abv`vqx cvIbv mwçwZ
m†wÓ¡ KiGZ nGe| [e. ˆev. 15]
A K. 2014 mvGji 31 wWGmÁ¼i ZvwiGL Abv`vqx cvIbv mwçwZi D«¼†Gîi cwigvY wbYÆq KGiv| 2
A L. Abv`vqx cvIbv ‣es Abv`vqx cvIbv mwçwZ msKÌv¯¦ RvGe`v `vwLjv `vI| 4
A M. Abv`vqx cvIbv wnmve ‣es Abv`vqx cvIbv mwçwZ wnmve cÉÕ§Z KGiv| 4
15 bs cÉGk²i mgvavb
K Abv`vqx cvIbv mwçwZi D«¼†Gîi cwigvY wbYÆq :
weeiY UvKv UvKv
bZzb Abv`vqx cvIbv mwçwZ [(94,000  4,000)  5%] 4,500
Abv`vqx cvIbv mwçwZi D«¼†Gîi cwigvY 4,500
Dîi : Abv`vqx cvIbv mwçwZi D«¼î † 4,500 UvKv|
cÉvcÅ wnmvemgƒGni wnmveiÞY 17

L
 •gmvmÆ ivwd eËv`vmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. •WweU (UvKv) •KÌwWU (UvKv)
2014
wWGm.- Abv`vqx cvIbv mwçwZ wnmve 8,500
31 cÉvcÅ wnmve 8,500
(Abv`vqx cvIbv (4,500 + 4,000) AeGjvcb Kiv nGjv)
” 31 Abv`vqx cvIbv wnmve 8,250
Abv`vqx cvIbv mwçwZ wnmve 8,250
(AbywgZ Abv`vqx cvIbv mwçwZ wnmvefzÚ Kiv nGjv)
” 31 Avq mvivsk 8,250
Abv`vqx cvIbv wnmve 8,250
(Abv`vqx cvIbv wnmve e®¬ Kiv nGjv)
•gvU 25,000 25,000
Dîi : RvGe`vi •hvMdj 25,000 UvKv|
M
 •gmvmÆ ivwd eËv`vmÆ
Abv`vqx cvIbv wnmve wnmvGei •KvW bs
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
wWGm.- Abv`vqx cvIbv mwçwZ wnmve 8,250 8,250
31
” 31 Avq mvivsk 8,250
Abv`vqx cvIbv mwçwZ wnmve wnmvGei •KvW bs
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
Rvby.-1 eÅvGj´Ö we/wW 4,750
wWGm.- cÉvcÅ wnmve 8,500 3,750
31
” 31 Abv`vqx cvIbv wnmve 8,250 4,500
Dîi : Abv`vqx cvIbv mwçwZ wnmvGei •Ri 4,500 (•KÌwWU) UvKv|

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²16 2018 mvGji 1 Rvbyqvwi ZvwiGL wijvGq´Ö wj.-‣i •iIqvwgGj cÉvcÅ wnmve 5,00,000 ‣es Abv`vqx cvIbv mwçwZ

25,000 UvKv •`Lv hvq|
2018 mvGji cÉvcÅ wnmve msKÌv¯¦ •jbG`b wbÁ²i…c:
1. avGi weKÌq 10,00,000 UvKv
2. weKÌq •diZ I fvZv 50,000 UvKv
3. cÉvcÅ wnmve nGZ Av`vq 6,50,000 UvKv
4. Av`vqGhvMÅ bq weGePbv KGi Abv`vqx cvIbv mwçwZ AeGjvcb 2,000 UvKv
5. Abv`vqx cvIbv eve` AeGjvcbK‡Z A^Æ Av`vq 500 UvKv
A K. wbU weKÌq KZ UvKv? 2
A L. cÉGqvRbxq RvGe` •`LvI| 4
A M. cÉvcÅ wnmve I Abv`vqx cvIbv mwçwZ wnmve ․Zwi KGiv| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. wbU weKÌq 9,50,000 UvKv| L. RvGe`vi •hvMdj 17,03,000 UvKv|
KvhÆcò 1

mµ¦g AaÅvq
KvhÆcò
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 12 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 35

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 Rbve nvweGei KwÁ·DUvi mvwfÆwms eÅemvGqi LwZqvb D«¼†î «¼viv 2019 mvGji 30 Ryb ZvwiGLi wbGÁ²vÚ •iIqvwgjwU

cÉÕ§Z Kiv nq:
ˆiIqvwgj
KÌwgK bs wnmvGei bvg L:c†: ˆWweU UvKv ˆKÌwWU UvKv
1. DGîvjb 7,500
2. gƒjab 90,000
3. cÉvcÅ wnmve 43,000
4. fvov 6,500
5. •eZb 10,500
6. Kwgkb cÉvwµ¦ 7,500
7. eÅvsK Rgv 3,000
8. Avmevecò 30,000
9. •mev Avq 63,000
10. •givgZ miévg 60,000
1,60,500 1,60,500
mg¯¼qmgƒn: i. avGi •mev cÉ`vb 5,000 UvKv wnmvGei eBGZ wjwce«¬ nqwb| ii. fvov eGKqv 1,500 UvKv| iii. AwMÉg •eZb
cÉ`vb 1,000 UvKv| iv. eÅen†Z •givgZ miévg 20,000 UvKv|
K. •gvU •mev AvGqi cwigvY wbYÆq KGiv| 2
L. DcGivÚ mg®¼qmgƒGni cÉGqvRbxq RvGe`v `vwLjv `vI| 4
M. ewYÆZ Z^Åvw`i wfwîGZ 10 Ni wewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
1 bs cÉGk²i mgvavb
K •gvU •mev AvGqi cwigvY wbYÆq:

weeiY UvKv UvKv
•mev Avq 63,000
•hvM: AwjwLZ •mev Avq 5,000
ˆgvU ˆmev Avq 68,000
Dîi: •gvU •mev AvGqi cwigvY 68,000 UvKv|
L Rbve nvwee
mg®¼q `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2019
Ryb-30 (i) cÉvcÅ wnmve 5,000
•mev Avq wnmve 5,000
(avGi •mev cÉ`vb mg®¼q Kiv nGjv)
(ii) fvov wnmve 1,500
eGKqv fvov wnmve 1,500
(eGKqv fvov mg®¼q Kiv nGjv)
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv


(iii) AwMÉg•eZb wnmve 1,000
•eZb wnmve 1,000
(AwMÉg •eZb mg®¼q Kiv nGjv)
(iv) •givgZ miévg LiP wnmve 20,000
•givgZ miévg wnmve 20,000
(eÅen†Z •givgZ miévg wnmvefzÚ Kiv nGjv)
ˆgvU 27,500 27,500
Dîi: mg®¼q RvGe`vi •hvMdj 27,500 UvKv|
M
 Rbve nvwee
KvhÆcò (10 Ni wewkÓ¡)
2019 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. DGîvjb 7,500 7,500 7,500
2. gƒjab 90,000 90,000 90,000
3. cÉvcÅ wnmve 43,000 5,000 48,000 48,000
4. fvov 6,500 1,500 8,000 8,000
5. ˆeZb 10,500 1,000 9,500 9,500
6. Kwgkb cÉvwµ¦ 7,500 7,500 7,500
7. eÅvsK Rgv 3,000 3,000 3,000
8. Avmevecò 30,000 30,000 30,000
9. ˆmev Avq 63,000 5,000 68,000 68,000
10. ˆgivgZ miévg 60,000 20,000 40,000 40,000
1,60,500 1,60,500
11. eGKqv fvov 1,500 1,500 1,500
12. AwMÉg ˆeZb 1,000 1,000 1,000
13. ˆgivgZ miévg LiP 20,000 20,000 20,000
14. wbU Avq 38,000 38,000
27,500 27,500 1,67,000 1,67,000 75,500 75,500 1,29,500 1,29,500
Dîi: mg®¼Gqi •hvMdj 27,500 UvKv; mgw®¼Z •iIqvwgGji •hvMdj 1,67,000 UvKv; wbU Avq 38,000 UvKv ‣es Avw^ÆK
AeÕ©vi weeiYxi •hvMdj 1,29,500 UvKv|

cÉk²2 mvwgb AÅv´£ •Kvs 1 Rvbyqvwi, 2019 ZvwiGL eÅemv AviÁ¿ KGi| gvPÆ 31 ZvwiGL mg®¼Gqi cƒGeÆ KwZcq wbeÆvwPZ

LwZqvb wnmvGei D«¼†î wbÁ²i…c:
wnmvGei bvg ˆWweU ˆKÌwWU
AwMÉg wegv 18,000
mvµÏvBR 14,000
miévg 1,20,000
cÉvcÅ wnmve 50,000
cÉG`q wnmve 20,000
AbvwRÆZ •mev Avq 50,000
gƒjab 1,36,000
weævcb 4,000
2,06,000 2,06,000
mg®¼q msKÌv¯¦ Z^Åvewj: 1. wegv cÉwZ gvGm 1,000 UvKv nvGi •gqv` DîxYÆ nq| 2. gvPÆ 31 ZvwiGL 10,000 UvKvi mvµÏvBR
AeÅen†Z AvGQ| 3. AbvwRÆZ •mev AvGqi 20,000 UvKv ‣LGbv AbvwRÆZ iGqGQ|
KvhÆcò 3

A K. wegv LiGPi cwigvY wbYÆq KGiv| 2


A L. cÉGqvRbxq mg®¼q `vwLjv •`LvI| 4
A M. DchyÆÚ ZG^Åi AvGjvGK AvU NiwewkÓ¡ ‣KwU KvhÆcò cÉÕ§Z KGiv| 4
2 bs cÉGk²i mgvavb A
K wegv LiGPi cwigvY wbYÆq:

weeiY UvKv UvKv
wegv LiP (1,000  3) 3,000
wegv LiP 3,000
Dîi: wegv LiP 3,000 UvKv|
L mvwgb AÅv´£ ˆKvs
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2017
gvPÆ-31 wegv LiP wnmve 3,000
AwMÉg wegv wnmve 3,000
(wegv LiP mgw®¼Z nGjv)
” mvµÏvBR LiP wnmve 4,000
mvµÏvBR wnmve 4,000
(mvµÏvBR LiP mgw®¼Z nGjv)
” AbvwRÆZ •mev Avq wnmve 30,000
•mev Avq wnmve 30,000
(AbvwRÆZ •mev AvGqi AwRÆZ Ask mgw®¼Z nGjv)
ˆgvU 37,000 37,000
Dîi: mg®¼q RvGe`vi •hvMdj 37,000 UvKv|
M
 mvwgb AÅv´£ ˆKvs
KvhÆcò (AvU NiwewkÓ¡)
2019 mvGji 31 gvPÆ ZvwiGLi RbÅ
ˆiIqvwgj mg®¼q wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
AwMÉg wegv 18,000 3,000 15,000
mvµÏvBR 14,000 4,000 10,000
miévg 1,20,000 1,20,000
cÉvcÅ wnmve 50,000 50,000
cÉG`q wnmve 20,000 20,000
AbvwRÆZ •mev Avq 50,000 30,000 20,000
gƒjab 1,36,000 1,36,000
weævcb 4,000 4,000
2,06,000 2,06,000
wegv LiP wnmve 3,000 3,000
mvµÏvBR LiP 4,000 4,000
•mev Avq 30,000 30,000
wbU jvf 19,000 19,000
37,000 37,000 30,000 30,000 1,95,000 1,95,000
Dîi: wbU jvf 19,000 UvKv; Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,95,000 UvKv|
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk
² 3 AwcÆZv ˆUÇWvmÆ A
ˆiIqvwgj
31 wWGmÁ¼i 2018
wnmve wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
eÅvsK Rgvi D«¼†î 99,000
cÉG`q wnmve 48,000
gƒjab 2,04,000
7% FY 60,000
Avmevecò 2,49,000
cYÅ KÌq I weKÌq 1,26,000 1,56,000
cÉvµ¦ fvov 12,000
•givgZ 24,000
eGKqv •eZb 18,000
4,98,000 4,98,000
AbÅvbÅ Z^Å: 1. FGYi my` eGKqv iGqGQ| 2. 6,000 UvKvi Avmevecò KÌq cYÅ KÌGqi A¯¦fzÆÚ iGqGQ| 3. fvov AwMÉg cvIqv
•MGQ 1,200 UvKv| 4. cÉG`q wnmvGei 2% evëv mwçwZi eÅeÕ©v KGiv|
K. AwcÆZv •UÇWvGmÆi •gvU PjwZ `vGqi cwigvY wbYÆq KGiv| 2
L. mg¯¼q RvGe`v cÉÕ¦yZ KGiv| 4
M. KvhÆcGòi mvnvGhÅ AwcÆZv •UÇWvGmÆi mgw¯¼Z •iIqvwgj ․Zwi KGiv| 4
3 bs cÉGk²i mgvavb A
K •gvU PjwZ `vGqi cwigvY wbYÆq:
wnmve wkGivbvg UvKv UvKv
cÉG`q wnmve (48,000  960) 47,040
eGKqv •eZb 18,000
FGYi eGKqv my` 4,200
AwMÉg cÉvµ¦ fvov 1,200
ˆgvU PjwZ `vq 70,440
Dîi: •gvU PjwZ `vq 70,440 UvKv|
L AwcÆZv ˆUÇWvmÆ
mg¯¼q RvGe`v
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU (UvKv) ˆKÌwWU (UvKv)
2018
wWGm.- (1) FGYi my` wnmve 4,200
31 eGKqv FGYi my` wnmve 4,200
(•hGnZy eGKqv FGYi my` mg¯¼q Kiv nGjv)
(2) Avmevecò wnmve 6,000
KÌq wnmve 6,000
(•hGnZy Avmevecò KÌq, KÌq wnmvGe •jLvi fzj msGkvab Kiv nGjv)
(3) cÉvµ¦ fvov wnmve 1,200
AwMÉg cÉvµ¦ fvov wnmve 1,200
(•hGnZy AwMÉg cÉvµ¦ fvov mg¯¼q Kiv nGjv)
(4) cÉG`q evëv mwçwZ wnmve 960
cÉvµ¦ evëv wnmve 960
(•hGnZy cÉG`q evëv mwçwZ mg¯¼q Kiv nGjv)
ˆgvU 12,360 12,360
Dîi: RvGe`vi •hvMdj 12,360 UvKv|
KvhÆcò 5

M
 AwcÆZv ˆUÇWvmÆ
KvhÆcò (AvswkK)
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK wnmve wkGivbvg ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
(UvKv) (UvKv) (UvKv) (UvKv) (UvKv) (UvKv)
1. eÅvsK Rgvi D«¼†î 99,000 99,000
2. cÉG`q wnmve 48,000 48,000
3. gƒjab 2,04,000 2,04,000
4. 7% FY 60,000 60,000
5. Avmevecò 2,49,000 6,000 2,55,000
6. KÌq 1,26,000 6,000 1,20,000
7. weKÌq 1,56,000 1,56,000
8. cÉvµ¦ fvov 12,000 1,200 10,800
9. •givgZ 24,000 24,000
10. eGKqv •eZb 18,000 18,000
4,98,000 4,98,000
11. FGYi my` 4,200 4,200
12. eGKqv FGYi my` 4,200 4,200
13. AwMÉg cÉvµ¦ fvov 1,200 1,200
14. cÉG`q evëv mwçwZ 960 960
15. cÉvµ¦ evëv 960 960
12,360 12,360 5,03,160 5,03,160
Dîi: mgw¯¼Z •iIqvwgGji •hvMdj 5,03,160 UvKv|

cÉk²4 gvnv`x ‣´£ •Kvs 1 Rvbyqvwi 2018 ZvwiGL eÅemvq AviÁ¿ KGi| gvPÆ 31 ZvwiGL mg®¼Gqi cƒGeÆ KwZcq wbeÆvwPZ

LwZqvb wnmvGei D«¬ZÆ wbÁ²i…c:
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
AwMÉg wegv 18,000
h¯¨cvwZ 1,40,000
gwbnvwi gRy` 14,000
cÉG`q •bvU 1,00,000
AbvwRÆZ •mev Avq 21,000
•mev Avq 9,000
gƒjab 42,000
mg®¼q msKÌv¯¦ Z^Åvewj: 1. cÉwZ gvGm wegv 1,500 UvKv nvGi AwZKÌv¯¦ nq| 2. 6 gvm •gqvw` 12% cÉG`q •bvU, hv 1 Rvbyqvwi
ZvwiGL MÉnY Kiv nGqGQ| 3. AbvwRÆZ •mev AvGqi ‣K-Z‡Zxqvsk AwRÆZ nGqGQ| 4. h¯¨cvwZi Ici gvwmK 1,000 UvKv nvGi
AePq avhÆ Kiv nq| 5. cÉwZ gvGm 2,000 UvKv nvGi gwbnvwi eÅen†Z nGqGQ|
A K. h¯¨cvwZi AePGqi cwigvY KZ? wbi…cY KGiv| 2
A L. DchyÆÚ ZG^Åi AvGjvGK cÉGqvRbxq mg®¼q RvGe`v `vwLjv `vI| 4
A M. DchyÆÚ ZG^Åi AvGjvGK ‣KwU mgw®¼Z •iIqvwgj cÉÕ§Z KGiv| 4
4 bs cÉGk²i mgvavb A
K h¯¨cvwZi AePGqi cwigvY wbYÆq:

AePq = gvwmK AePq  3
= (1,000  3) UvKv
= 3,000 UvKv
Dîi: h¯¨cvwZi AePGqi cwigvY 3,000 UvKv|
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 gvnv`x ‰´£ ˆKvs
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: ˆWweU UvKv ˆKÌwWU UvKv
2018
gvPÆ-31 (1) wegv wnmve 4,500
AwMÉg wegv wnmve 4,500
(AwMÉg wegv mg®¼q Kiv nGjv)
” (2) my` LiP wnmve (•bvU-1) 3,000
cÉG`q my` wnmve 3,000
(my` LiP mg®¼q Kiv nGjv)
” (3) AbvwRÆZ •mev Avq wnmve 7,000
•mev Avq wnmve 7,000
(•mev Avq mg®¼q Kiv nGjv)
” (4) AePq wnmve 3,000
cywéf„Z AePq wnmve  h¯¨cvwZ 3,000
(h¯¨cvwZi AePq mg®¼q Kiv nGjv)
” (5) gwbnvwi LiP wnmve 6,000
gwbnvwi wnmve 6,000
(gwbnvwi LiP mg®¼q Kiv nGjv)
ˆgvU 23,500 23,500
Dîi: RvGe`vi •hvMdj 23,500 UvKv|
ˆbvU-1: cÉG`q •bvU 6 gvm •gqvw` nGjI gvnv`x ‣´£ •Kvs-‣i wnmve 31 gvPÆ chƯ¦ nIqvq cÉG`q •bvGUi 3 gvGmi my` mg®¼q
Kiv nGqGQ|
M
 gvnv`x ‰´£ ˆKvs
KvhÆcò (AvswkK)
2018 mvGji 31 gvPÆ ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj
wnmve wkGivbvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. AwMÉg wegv 18,000 4,500 13,500
2. h¯¨cvwZ 1,40,000 1,40,000
3. gwbnvwi gRy` 14,000 6,000 8,000
4. cÉG`q •bvU 1,00,000 1,00,000
5. •mev Avq 9,000 7,000 16,000
6. AbvwRÆZ •mev Avq 21,000 7,000 14,000
7. gƒjab 42,000 42,000
1,72,000 1,72,000
8. wegv LiP 4,500 4,500
9. my` LiP 3,000 3,000
10. cÉG`q my` 3,000 3,000
11. AePq 3,000 3,000
12. cywéf„Z AePq 3,000 3,000
13. gwbnvwi LiP 6,000 6,000
23,500 23,500 1,78,000 1,78,000
Dîi: •iIqvwgGji •hvMdj 1,72,000 UvKv; mg®¼Gqi •hvMdj 23,500 UvKv; mgw®¼Z •iIqvwgGji •hvMdj 1,78,000 UvKv|
KvhÆcò 7

cÉk²5 ivwKe •UÇWvGmÆi 2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii •iIqvwgj wbGP •`qv nGjv:

ivwKe ˆUÇWvmÆ
ˆiIqvwgj
30 Ryb 2016
wnmve wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 76,000
DGîvjb 11,500
KÌq 18,000
weKÌq 26,000
•eZb 8,000
fvov 1,500
Avmevecò 70,000
cÉG`q wnmve 7,000
ˆgvU 1,09,000 1,09,000
AbÅvbÅ Z^Å: 1. avGi weKÌq 4,000 UvKv wnmvefzÚ nqwb| 2. •eZb 2,000 UvKv AwMÉg cÉ`vb Kiv nGqGQ| 3. fvov 500 UvKv
‣LGbv eGKqv AvGQ| 4. AvmevecGòi Ici 10% AePq aiGZ nGe|
A K. Avw^ÆK eQi •kGl ivwKe •UÇWvGmÆi gybvdv RvZxq eÅGqi cwigvY wbYÆq KGiv| 2
A L. cÉGqvRbxq mg¯¼q `vwLjv `vI| 4
A M. KvhÆcGòi 1g wZbwU avc mÁ·®² KGiv| 4
5 bs cÉGk²i mgvavb A
K gybvdv RvZxq eÅGqi cwigvY wbYÆq:

weeiY UvKv UvKv
KÌq 18,000
•eZb 8,000
ev`: AwMÉg (2,000) 6,000
fvov 1,500
•hvM: eGKqv 500 2000
AvmevecGòi AePq (10%) 7,000
ˆgvU gybvdv RvZxq eÅq 33,000
Dîi: gybvdv RvZxq eÅq 33,000 UvKv|
L ivwKe ˆUÇWvmÆ
mg¯¼q RvGe`v
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2016
Ryb-30 cÉvcÅ wnmve 4,000
1. weKÌq wnmve 4,000
(avGi weKÌq mg¯¼q Kiv nGjv)
2. AwMÉg •eZb wnmve 2,000
•eZb LiP wnmve 2,000
(•hGnZy AwMÉg •eZb mg¯¼q Kiv nGjv)
3. fvov LiP wnmve 500
eGKqv fvov wnmve 500
(•hGnZy eGKqv •eZb mg¯¼q Kiv nGjv)
4. AePq wnmve 7,000
cyéxf„Z AePq wnmve  Avmevecò 7,000
(AvmevecGòi AePq mg¯¼q Kiv nGjv)
ˆgvU 13,500 13,500
Dîi: RvGe`vi •hvMdj 13,500 UvKv|
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 ivwKe ˆUÇWvmÆ
KvhÆcò (AvswkK)
2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK wnmve wkGivbvg ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. gƒjab 76,000 76,000
2. DGîvjb 11,500 11,500
3. KÌq 18,000 18,000
4. weKÌq 26,000 4,000 (1) 30,000
5. •eZb 8,000 2,000 (2) 6,000
6. fvov 1,500 500 (3) 2,000
7. Avmevecò 70,000 70,000
8. cÉG`q wnmve 7,000 7,000
1,09,000 1,09,000
9. cÉvcÅ wnmve 4,000 (1) 4,000
10. AwMÉg •eZb 2,000 (2) 2,000
11. eGKqv fvov 500 (3) 500
12. AePq 7,000 (4) 7,000
13. cyéxf„Z AePq (Avmevecò) 7,000 (4) 7,000
13,500 13,500 1,20,500 1,20,500
Dîi: mgw¯¼Z •iIqvwgGji •hvMdj 1,20,500 UvKv|

cÉk²6 2016 mvGji 31 wWGmÁ¼i ZvwiGLi mgvµ¦ eQGii RbÅ ZvGiK •UÇWvGmÆi •iIqvwgj wQj wbÁ²i…c:

ZvGiK ˆUÇWvmÆ
ˆiIqvwgj
2016 mvGji 31 wWGmÁ¼i mgvµ¦ eQGii RbÅ
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
eÅvsK Rgvi D«¼†î 19,000
fvov 3,000
gRy` cYÅ 12,000
KÌq 55,300
weKÌq 80,900
8% FY 20,000
gƒjab 87,000
DGîvjb 6,000
Dcfvov 2,000
Av¯¦tcwienb 4,000
ewntGdiZ 3,100
Av¯¦tGdiZ 2,700
cÉvcÅ wnmve 30,000
Avmevecò 50,000
weævcb 11,000
1,93,000 1,93,000
AbÅvbÅ Z^Å: K. mgvcbx gRy` cYÅ 17,000 UvKvq gƒjÅvqb Kiv nGqGQ| L. fvov 2017 mvGji 31•k gvPÆ chƯ¦ cÉ`vb Kiv
nGqGQ| M. eÅwÚMZ cÉGqvRGb cYÅ DGîvjb 2,000 UvKv| N. cÉvcÅ Dcfvov 500 UvKv|
A K. mg®¼q `vwLjv •`LvI (K I L) 2
A L. 10 NiwewkÓ¡ KvhÆcò ․Zwi KGiv| 4
A M. mgvcbx RvGe`v `vwLjv `vI| 4
KvhÆcò 9

6 bs cÉGk²i mgvavb A
K
 ZvGiK ˆUÇWvmÆ
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU (UvKv) ˆKÌwWU (UvKv)
2016
wWGm.-31 (K) mgvcbx gRy` cYÅ wnmve 17,000
KÌq wnmve 17,000
(mgvcbx gRy` cYÅ wnmvefzÚ Kiv nGjv)
(L) AwMÉg fvov wnmve 600
fvov wnmve 600
(AwMÉg fvov mg®¼q Kiv nGjv)
ˆgvU 17,600 17,600
Dîi: mg®¼q RvGe`vi •hvMdj 17,600 UvKv|
L ZvGiK ˆUÇWvmÆ
KvhÆcò (10 KjvgwewkÓ¡)
2016 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
Avw^ÆK AeÕ©vi
ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj Avq weeiYx
wnmve wkGivbvg weeiYx
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
eÅvsK Rgvi D«¼†î 19,000 19,000 19,000
fvov 3,000 600 2,400 2,400
gRy` cYÅ (cÉviwÁ¿K) 12,000 12,000 12,000
KÌq 55,300 19,000 36,300 36,300
weKÌq 80,900 80,900 80,900
8% FY 20,000 20,000 20,000
gƒjab 87,000 87,000 87,000
DGîvjb 6,000 2,000 8,000 8,000
Dcfvov 2,000 500 2,500 2,500
Av¯¦tcwienb 4,000 4,000 4,000
ewntGdiZ 3,100 3,100 3,100
Av¯¦tGdiZ 2,700 2,700 2,700
cÉvcÅ wnmve 30,000 30,000 30,000
Avmevecò 50,000 50,000 50,000
weævcb 11,000 11,000 11,000
1,93,000 1,93,000
mgvcbx gRy` cYÅ 17,000 17,000 17,000
AwMÉg fvov 600 600 600
cÉvcÅ Dcfvov 500 500 500
FGYi my` 1,600 1,600 1,600
FGYi eGKqv my` 1,600 1,600 1,600
wbU jvf 16,500 16,500
21,700 21,700 1,95,100 1,95,100 86,500 86,500 1,25,100 1,25,100
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 1,95,100 UvKv; wbU jvf 16,500 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
1,25,100 UvKv|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 ZvGiK ˆUÇWvmÆ
mgvcbx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU (UvKv) ˆKÌwWU (UvKv)
2016
wWGm.-31 weKÌq wnmve (80,900  2,700) 78,200
Dcfvov wnmve 2,500
Avq mvivsk 80,700
(Avq wnmvemgƒn e®¬ Kiv nGjv)
Avq mvivsk 64,200
fvov wnmve 2,400
gRy` cYÅ (cÉviwÁ¿K) 12,000
KÌq wnmve (36,300  3,100) 33,200
Av¯¦tcwienb wnmve 4,000
FGYi my` wnmve 1,600
weævcb wnmve 11,000
(LiP wnmvemgƒn e®¬ Kiv nGjv)
gƒjab wnmve 8,000
DGîvjb wnmve 8,000
(DGîvjb wnmve e®¬ Kiv nGjv)
Avq mvivsk 16,500
gƒjab wnmve 16,500
(wbU jvf gƒjab wnmvGe Õ©vbv¯¦i Kiv nGjv)
ˆgvU 1,69,400 1,69,400
Dîi: mgvcbx RvGe`vi •hvMdj 1,69,400 UvKv|

cÉk²7 kvIb AÅv´£ •Kvs-‣i ․ZwiK‡Z KvhÆcò •^GK mgw®¼Z •iIqvwgjwU wbGÁ² cÉ`kÆb Kiv nGjv 

kvIb AÅv´£ ˆKvs
mgw®¼Z ˆiIqvwgj
2016 mvGji 31 wWGmÁ¼i chƯ¦ mgvµ¦ eQGii RbÅ
KÌwgK bs wnmve wkGivbvg L.c†. ˆWweU UvKv ˆKÌwWU UvKv
1. bM` Znwej 54,000
2. gRy` cYÅ 10,000
3. weKÌq 85,000
4. weKÌq •diZ 2,000
5. weKÌq evëv 1,500
6. weKÌxZ cGYÅi eÅq 50,000
7. gƒjab 80,500
8. DGîvjb 5,800
9. cÉkvmwbK LiP 2,200
10. `vjvbGKvVv 40,000
ˆgvU 1,65,500 1,65,500
A K. wbU weKÌGqi cwigvY wbYÆq KGiv| 2
A L. kvIb AÅv´£ •Kvs-‣i KvhÆcGòi AewkÓ¡ avcàGjv mÁ·®² KGiv| 4
A M. kvIb AÅv´£ •Kvs-‣i mgvcbx `vwLjv `vI| 4
KvhÆcò 11

7 bs cÉGk²i mgvavb A
K wbU weKÌGqi cwigvY wbYÆq:

weeiY UvKv
weKÌq 85,000
ev`: weKÌq •diZ (2,000)
83,000
ev`: weKÌq evëv (1,500)
wbU weKÌq 81,500
Dîi: wbU weKÌq 81,500 UvKv|
L kvIb AÅv´£ ˆKvs
KvhÆcò (AvswkK)
2016 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. bM` Znwej 54,000 54,000
2. gRy` cYÅ 10,000 10,000
3. weKÌq 85,000 85,000
4. weKÌq •diZ 2,000 2,000
5. weKÌq evëv 1,500 1,500
6. weKÌxZ cGYÅi eÅq 50,000 50,000
7. gƒjab 80,500 80,500
8. DGîvjb 5,800 5,800
9. cÉkvmwbK LiP 2,200 2,200
10. `vjvbGKvVv 40,000 40,000
wbU gybvdv 29,300 29,300
ˆgvU 1,65,500 1,65,500 85,000 85,000 1,09,800 1,09,800
Dîi: wbU gybvdv 29,300 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,09,800 UvKv|
M
 kvIb AÅv´£ ˆKvs
mgvcbx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU (UvKv) ˆKÌwWU (UvKv)
2016
wWGm.-31 (1) weKÌq wnmve (85,000  2,000  1,500) 81,500
Avq mvivsk 81,500
(Avq wnmve e®¬ Kiv nGjv)
(2) Avq mvivsk 52,200
weKÌxZ cGYÅi eÅq wnmve 50,000
cÉkvmwbK LiP wnmve 2,200
(hveZxq LiP wnmvee«¬ Kiv nGjv)
(3) Avq mvivsk 29,300
gƒjab wnmve 29,300
(wbU jvf gƒjab wnmvGe Õ©vbv¯¦i Kiv nGjv)
(4) gƒjab wnmve 5,800
DGîvjb wnmve 5,800
(DGîvjb gƒjaGbi mvG^ mg®¼q Kiv nGjv)
ˆgvU 1,68,800 1,68,800
Dîi: mgvcbx RvGe`vi •hvMdj 1,68,800 UvKv|
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

•evWÆ cixÞvi cÉk² I mgvavb


cÉk
 ² 8 Rbve Zvgv®²v Rvnvb ‘Rvnvb ‣´ŸvicÉvBR’-‣i bvGg KÌxov mvgMÉxi KÌq-weKÌq cwiPvjbv KGib| 2015 mvGji 31
wWGmÁ¼i ZvwiGL Zvi wnmve eBGZ wbGÁ²vÚ •iIqvwgjwU cÉÕ§Z Kiv nq:
Rvnvb ‰´ŸvicÉvBR
ˆiIqvwgj
31 wWGmÁ¼i 2015
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
bM` I eÅvsK Rgv 63,000
cÉvcÅ wnmvemgƒn 90,000
gRy` cYÅ (31-12-2015) 45,000
cÉG`q wnmvemgƒn 28,000
weKÌq 3,60,000
weKÌq •diZ 5,000
gƒjab@ Zvgv®²v Rvnvb 2,84,000
Avmevecò 2,00,000
cyéxf„Z AePq@ Avmevecò 30,000
weKÌxZ cGYÅi eÅq 2,20,000
•eZb 33,000
fvov LiP 20,000
DcGhvM LiP 6,000
weævcb LiP 20,000
7,02,000 7,02,000
AbÅvbÅ Z^Å: 1. mgvcbx gRyG`i cÉK‡Z cwigvY 42,000 UvKv| 2. mij‥iwLK c«¬wZGZ AvmevecGòi Ici 5% nvGi AePq
avhÆ KGiv| 3. weævcb LiPGK PviwU Avw^ÆK eQGii gGaÅ mgvbfvGe mg®¼q KiGZ nGe| 4. cÉvcÅ wnmvGei 3% Abv`vqx cvIbv
mwçwZ msiÞY KGiv| [Xv. ˆev. 16]
A K. 1bs I 3bs-‣i mg®¼q RvGe`v ․Zwi KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i ZvwiGL `k NiwewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGL Rvnvb ‣´ŸvicÉvBGRi mgvwµ¦ RvGe`v cÉÕ§Z KGiv| 4
8 bs cÉGk²i mgvavb A
K
 Rvnvb ‰´ŸvicÉvBR
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (1) weKÌxZ cGYÅi eÅq 3,000
gRy` cYÅ (31-12-2015) 3,000
(mgvcbx gRyG`i cÉK‡Z gƒjÅ mg®¼q Kiv nGjv)
’’ 31 (3) wejwÁ¼Z weævcb 15,000
weævcb LiP 15,000
(wejwÁ¼Z weævcb mg®¼q Kiv nGjv)
ˆgvU 18,000 18,000
Dîi: mg®¼q RvGe`vi •hvMdj 18,000 UvKv|
L Rvnvb ‰´ŸvicÉvBR
KvhÆcò (10 KjvgwewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK wnmvGei bvg ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. bM` I eÅvsK Rgv 63,000 63,000 63,000
KvhÆcò 13

KÌwgK wnmvGei bvg ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
bs
2. cÉvcÅ wnmvemgƒn 90,000 90,000 90,000
3. gRy` cYÅ (31-12-15) 45,000 3,000 42,000 42,000
4. cÉG`q wnmvemgƒn 28,000 28,000 28,000
5. weKÌq 3,60,000 3,60,000 3,60,000
6. weKÌq ˆdiZ 5,000 5,000 5,000
7. gƒjab: Zvgv®²v Rvnvb 2,84,000 2,84,000 2,84,000
8. Avmevecò 2,00,000 2,00,000 2,00,000
9. cyéxf„Z AePq: Avmevecò 30,000 10,000 40,000 40,000
10. weKÌxZ cGYÅi eÅq 2,20,000 3,000 2,23,000 2,23,000
11. ˆeZb 33,000 33,000 33,000
12. fvov LiP 20,000 20,000 20,000
13. DcGhvM LiP 6,000 6,000 6,000
14. weævcb LiP 20,000 15,000 5,000 5,000
7,02,000 7,02,000
15. AePq LiP 10,000 10,000 10,000
16. wejwÁ¼Z weævcb 15,000 15,000 15,000
17. Abv`vqx cvIbv 2,700 2,700 2,700
18. Abv`vqx cvIbv mwçwZ 2,700 2,700 2,700
19. wbU jvf 55,300 55,300
30,700 30,700 7,14,700 7,14,700 3,60,000 3,60,000 4,10,000 4,10,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 7,14,700 UvKv, wbU jvf 55,300 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
4,10,000 UvKv|
M Rvnvb ‰´ŸvicÉvBR
mgvcbx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 weKÌq wnmve (3,60,000  5,000) 3,55,000
Avq mvivsk 3,55,000
(Avq wnmve e®¬ Kiv nGjv)
’’ 31 Avq mvivsk 2,99,700
weKÌxZ cGYÅi eÅq 2,23,000
•eZb 33,000
fvov LiP 20,000
DcGhvM LiP 6,000
weævcb LiP 5,000
AePq LiP 10,000
Abv`vqx cvIbv 2,700
(eÅq wnmvemgƒn e®¬ Kiv nGjv)
’’ 31 Avq mvivsk 55,300
gƒjab wnmve (wbU jvf) 55,300
(wbU jvf gƒjaGb Õ©vbv¯¦wiZ Kiv nGjv)
ˆgvU 7,10,000 7,10,000
Dîi: mgvcbx RvGe`vi •hvMdj 7,10,000 UvKv|

cÉk²9 Rbve RyGqj AvBP cwiPvwjZ ‘Rv`y wkÞvjq’-‣i •iIqvwgj wbÁ²i…c:



Rv`y wkÞvjq
ˆiIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
bM` I eÅvsK Rgv 48,500
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv


BKzBcGg´Ÿm 35,000
mvµÏvBR 18,000
wewbGqvM 10,000
gƒjab 65,000
DGîvjb 4,000
wdm (•mev Avq) 75,900
wewbGqvGMi my` 400
•eZb 7,000
DcGhvM eÅq 6,800
fvov 12,000
1,41,300 1,41,300
mg®¼q Z^Åvewj: 1. eÅwÚMZ we`yÅr wej 1,800 UvKv DcGhvM eÅGqi A¯¦fzÆÚ| 2. AbycvwRÆZ wdm 4,000 UvKv wdGmi A¯¦fzÆÚ AvGQ|
3. PjwZ eQGi 12,000 UvKvi mvµÏvBR eÅen†Z nGqGQ| 4. BKzBcGg´ŸGmi Ici 10% nvGi AePq aiGZ nGe| [w`. ˆev. 16]
A K. 1 I 2bs mg®¼q Z^Åvewji RvGe`v `vwLjv `vI| 2
A L. KvhÆcò cÉÕ§Z Kivi jGÞÅ mgw®¼Z •iIqvwgj ․Zwi KGiv| 4
A M. mgvcbx RvGe`v `vwLjv `vI| 4
9 bs cÉGk²i mgvavb A
K
 hv`y wkÞvjq
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wW. 31 (1) DGîvjb wnmve 1,800
DcGhvM eÅq wnmve 1,800
(gvwjGKi eÅwÚMZ LiP mg®¼q Kiv nGjv)
(2) wdm (•mev Avq) wnmve 4,000
AbycvwRÆZ wdm wnmve 4,000
(AbycvwRÆZ wdm mg®¼q Kiv nGjv)
ˆgvU 5,800 5,800
Dîi: mg®¼q RvGe`vi •hvMdj 5,800 UvKv|
L hv`y wkÞvjq
KvhÆcò (6 KjvgwewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK wnmvGei bvg ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. bM` I eÅvsK Rgv 48,500 48,500
2. BKzBcGg´Ÿm 35,000 35,000
3. mvµÏvBR 18,000 12,000 6,000
4. wewbGqvM 10,000 10,000
5. gƒjab 65,000 65,000
6. DGîvjb 4,000 1,800 5,800
7. wdm (•mev Avq) 75,900 4,000 71,900
8. wewbGqvGMi my` 400 400
9. •eZb 7,000 7,000
10. DcGhvM eÅq 6,800 1,800 5,000
11. fvov 12,000 12,000
1,41,300 1,41,300
KvhÆcò 15

KÌwgK wnmvGei bvg ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj


bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
12. AbycvwRÆZ wdm 4,000 4,000
13. mvµÏvBR eÅq 12,000 12,000
14. AePq eÅq 3,500 3,500
15. cyéxf„Z AePq  BKzBcGg´Ÿm 3,500 3,500
21,300 21,300 1,44,800 1,44,800
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 1,44,800 UvKv|
M
 hv`y wkÞvjq
mgvcbx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 wdm (•mev Avq) wnmve 71,900
wewbGqvGMi my` wnmve 400
Avq mvivsk 72,300
(hveZxq Avq wnmveàGjv e®¬ Kiv nGjv)
Avq mvivsk 39,500
mvµÏvBR eÅq wnmve 12,000
•eZb wnmve 7,000
DcGhvM eÅq wnmve 5,000
fvov wnmve 12,000
AePq LiP wnmve 3,500
(hveZxq eÅq wnmveàGjv e®¬ Kiv nGjv)
Avq mvivsk 32,800
gƒjab wnmve(wbU jvf) 32,800
(PjwZ eQGii wbU jvf gƒjab wnmvGe Õ©vbv¯¦i Kiv nGjv)
gƒjab wnmve 5,800
DGîvjb 5,800
(gvwjGKi DGîvjb gƒjaGbi mvG^ mg®¼q Kiv nGjv)
ˆgvU 1,50,400 1,50,400
Dîi: mgvcbx RvGe`vi •hvMdj 1,50,400 UvKv|
cÉk²10 2015 mvGji wcÉ´Ö wiGcqvwis mvwfÆGmi •iIqvwgj ‣es mg®¼qmgƒn wbGÁ² cÉ`î nGjv:

wcÉ´Ö wiGcqvwis mvwfÆm
ˆiIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
bM` 3,800
AwMÉg wegv 1,200
wiGcqvi mvµÏvBR 2,000
wiGcqvi miévg 15,000
cyéxf„Z AePq 1,000
gƒjab 10,000
AbycvwRÆZ •mev Avq 10,000
fvov Avq 1,500
wiGcqvi •mev Avq 30,000
•eZb LiP 21,500
fvov LiP 9,000
52,500 52,500
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

mg®¼qmgƒn: 1. AwMÉg wegvi 800 •gqv` DîxYÆ nGqGQ| 2. wiGcqvi miévGgi Ici 14% AePq avhÆ KiGZ nGe| 3. eGKqv
•eZb 500 UvKv| 4. AbycvwRÆZ AvGqi AGaÆK PjwZ eQGi AwRÆZ nGqGQ| [Kz. ˆev. 16]
A K. wcÉ´Ö wiGcqvwis mvwfÆGmi wbU Avq wbYÆq KGiv| 2
A L. wcÉ´Ö wiGcqvwis mvwfÆGmi mg®¼q `vwLjv cÉ`vb KGiv| 4
A M. wcÉ´Ö wiGcqvwis mvwfÆGmi `k NiwewkÓ¡ ‣KwU IqvKÆwkU ․Zwi KGiv| 4
10 bs cÉGk²i mgvavb A
K wcÉ´Ö wiGcqvwis mvwfÆm
Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
Avqmgƒn:
wiGcqvi •mev Avq 30,000
•hvM: AbycvwRÆZ Avq AwRÆZ 5,000 35,000
fvov Avq 1,500
ˆgvU Avq 36,500
ev`: eÅqmgƒn:
•eZb LiP 21,500
•hvM: eGKqv 500 22,000
fvov LiP 9,000
wegv LiP 800
wiGcqvi miévGgi AePq (15,000  14%) 2,100
ˆgvU eÅq (33,900)
wbU Avq 2,600
Dîi: wbU Avq 2,600 UvKv|
L wcÉ´Ö wiGcqvwis mvwfÆm
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm. 31 (1) wegv LiP wnmve 800
AwMÉg wegv wnmve 800
(AwMÉg wegvi •gqv` DîxYÆ wnmvefzÚ Kiv nGjv)
(2) AePq LiP wnmve 2,100
cyéxf„Z AePq wnmve@ wiGcqvi miévg 2,100
(AePq avhÆ Kiv nGjv)
(3) •eZb wnmve 500
eGKqv •eZb wnmve 500
(eGKqv •eZb wnmvefzÚ Kiv nGjv)
(4) AbycvwRÆZ •mev Avq wnmve 5,000
wiGcqvi •mev Avq wnmve 5,000
(AbycvwRÆZ •mev AvGqi AGaÆK AwRÆZ nGqGQ)
ˆgvU 8,400 8,400
Dîi: mg®¼q RvGe`vi •hvMdj 8,400 UvKv|
M wcÉ´Ö wiGcqvwis mvwfÆm
KvhÆcò (10 Kjvg wewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. bM` 3,800 3,800 3,800
2. AwMÉg wegv 1,200 800 400 400
KvhÆcò 17

KÌwgK ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
3. wiGcqvi mvµÏvBR 2,000 2,000 2,000
4. wiGcqvi miévg 15,000 15,000 15,000
5. cyéxf„Z AePq 1,000 2,100 3,100 3,100
6. gƒjab 10,000 10,000 10,000
7. AbycvwRÆZ •mev Avq 10,000 5,000 5,000 5,000
8. fvov Avq 1,500 1,500 1,500
9. wiGcqvi •mev Avq 30,000 5,000 35,000 35,000
10. •eZb LiP 21,500 500 22,000 22,000
11. fvov LiP 9,000 9,000 9,000
52,500 52,500
12. wegv LiP 800 800 800
13. AePq LiP 2,100 2,100 2,100
14. eGKqv •eZb 500 500 500
15. wbU Avq 2,600 2,600
8,400 8,400 55,100 55,100 36,500 36,500 21,200 21,200
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 55,100 UvKv; wbU Avq 2,600 UvKv; Avw^ÆK AeÕ©vi weeiYxi •hvMdj 21,200 UvKv|

cÉk²11 bv®²y ‣´ŸvicÉvBGRi wnmve eB •^GK M†nxZ •iIqvwgj@



bv®²y ‰´ŸvicÉvBR
ˆiIqvwgj
•WweU 31 wWGmÁ¼i, 2015 •KÌwWU
wnmvGei bvg UvKv wnmvGei bvg UvKv
DGîvjb 15,000 gƒjab 1,20,000
gRy` cYÅ (1-1-15) 30,000 weKÌq 2,25,000
KÌq 1,35,000
gRywi 15,000
•eZb 22,500
h¯¨cvwZ 1,27,500
3,45,000 3,45,000
mg®¼qmgƒn: 1. mgvcbx gRyG`i evRvigƒjÅ 52,500 UvKv nGjI-‣i KÌqgƒjÅ wQj 45,000 UvKv| 2. gRywi eGKqv AvGQ 3,000
UvKv| 3. •eZb AwMÉg cÉ`î nGqGQ 4,500 UvKv| [P. ˆev. 16]
A K. 2 ‣es 3 bs mg®¼Gqi RvGe`v `vwLjv `vI| 2
A L. 10 NiwewkÓ¡ KvhÆcò ․Zwi KGiv| 4
A M. Õ¼Z½vwaKvGii cwigvY wbYÆq KGiv| 4
11 bs cÉGk²i mgvavb A
K bv®²y ‰´ŸvicÉvBR
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (2) gRywi wnmve 3,000
eGKqv gRywi wnmve 3,000
(eGKqv gRywi mg®¼q Kiv nGjv)
’’ 31 (3) AwMÉg •eZb wnmve 4,500
•eZb wnmve 4,500
(AwMÉg •eZb mg®¼q Kiv nGjv)
ˆgvU 7,500 7,500
Dîi: mg®¼q RvGe`vi •hvMdj 7,500 UvKv|
18 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 bv®²y ‰´ŸvicÉvBR
KvhÆcò (10 Kjvg wewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. DGîvjb 15,000 15,000 15,000
2. gRy` cYÅ (1-1-15) 30,000 30,000 30,000
3. KÌq 1,35,000 45,000 90,000 90,000
4. gRywi 15,000 3,000 18,000 18,000
5. ˆeZb 22,500 4,500 18,000 18,000
6. h¯¨cvwZ 1,27,500 1,27,500 1,27,500
7. gƒjab 1,20,000 1,20,000 1,20,000
8. weKÌq 2,25,000 2,25,000 2,25,000
3,45,000 3,45,000
9. mgvcbx gRy` cYÅ 45,000 45,000 45,000
10. eGKqv gRywi 3,000 3,000 3,000
11. AwMÉg ˆeZb 4,500 4,500 4,500
12 wbU jvf 69,000 69,000
52,500 52,500 3,48,000 3,48,000 2,25,000 2,25,000 1,92,000 1,92,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 3,48,000 UvKv, wbU jvf 69,000 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
1,92,000 UvKv|
M bv®²y ‰´ŸvicÉvBR
gvwjKvbv Õ¼Z½ weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
gƒjab 1,20,000
•hvM: wbU jvf [L •^GK cÉvµ¦] 69,000
1,89,000
ev`: DGîvjb (15,000)
gvwjKvbv Õ¼Z½ (Õ¼Z½vwaKvi) 1,74,000
Dîi: Õ¼Z½vwaKvGii cwigvY 1,74,000 UvKv|

cÉk²12 2015 mvGji 31 wWGmÁ¼i ZvwiGL Rbve dqmvGji eÅemvGqi •iIqvwgjwU wQj wbÁ²i…c:

ˆiIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 80,000
cYÅ KÌq 1,40,000
cÉviwÁ¿K gRy` cYÅ 30,000
cÉvcÅ wnmve 1,00,000
weKÌq 2,40,000
•eZb 20,000
AwMÉg fvov 30,000
3,20,000 3,20,000
mg®¼qmgƒn: 1. mgvcbx gRy` cYÅ gƒjÅvqb Kiv nGqGQ 80,000 UvKv| 2. 10,000 UvKvi avGi cYÅ weKÌq wnmvefzÚ nqwb| 3.
•eZb AwMÉg cÉ`î nGqGQ 8,000 UvKv| 4. AwMÉg fvovi 24,000 UvKv AwZKÌv¯¦ nGqGQ| [wm. ˆev. 16]
A K. Avw^ÆK AeÕ©vi weeiYxGZ cÉ`wkÆZ AwMÉg fvovi cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ mg®¼qàGjvi RvGe`v `vwLjv •`LvI| 4
A M. DchyÆÚ Z^Åvewji AvGjvGK ‣KwU `kNiwewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
KvhÆcò 19

12 bs cÉGk²i mgvavb A
K Avw^ÆK AeÕ©vi weeiYxGZ cÉ`wkÆZ AwMÉg fvovi cwigvY wbYÆq:

weeiY UvKv UvKv
AwMÉg fvov 30,000
ev`: •gqv` DîxYÆ (24,000)
AwMÉg fvovi cwigvY 6,000
Dîi: Avw^ÆK AeÕ©vi weeiYxGZ cÉ`wkÆZ AwMÉg fvovi cwigvY 6,000 UvKv|
L Rbve dqmvj
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (1) mgvcbx gRy` cYÅ wnmve 80,000
KÌq wnmve 80,000
(mgvcbx gRy` cGYÅi gƒjÅ mg®¼q Kiv nGjv)
’’ 31 (2) cÉvcÅ wnmve 10,000
weKÌq wnmve 10,000
(AwjwLZ avGi weKÌq wnmvefzÚ nGjv)
’’ 31 (3) AwMÉg •eZb wnmve 8,000
•eZb wnmve 8,000
(AwMÉg •eZb mg®¼q Kiv nGjv)
’’ 31 (4) fvov LiP wnmve 24,000
AwMÉg fvov 24,000
(AwMÉg fvovi •gqv` DîxYÆ mg®¼q Kiv nGjv)
ˆgvU 1,22,000 1,22,000
Dîi: mg®¼q RvGe`vi •hvMdj 1,22,000 UvKv|
M
 Rbve dqmvj
KvhÆcò (10 KjvgwewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. gƒjab 80,000 80,000 80,000
2. KÌq 1,40,000 80,000 60,000 60,000
3. cÉviwÁ¿K gRy` cYÅ 30,000 30,000 30,000
4. cÉvcÅ wnmve 1,00,000 10,000 1,10,000 1,10,000
5. weKÌq 2,40,000 10,000 2,50,000 2,50,000
6. ˆeZb 20,000 8,000 12,000 12,000
7. AwMÉg fvov 30,000 24,000 6,000 6,000
3,20,000 3,20,000
8. mgvcbx gRy` cYÅ 80,000 80,000 80,000
9. AwMÉg ˆeZb 8,000 8,000 8,000
10. fvov LiP 24,000 24,000 24,000
11. wbU gybvdv 1,24,000 1,24,000
1,22,000 1,22,000 3,30,000 3,30,000 2,50,000 2,50,000 2,04,000 2,04,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 3,30,000 UvKv, wbU gybvdv 1,24,000 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
2,04,000 UvKv|
20 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²13 wicv ‣´ŸvicÉvBGRi 2015 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgj wbÁ²i…c:



wicv ‰´ŸvicÉvBR
ˆiIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
bM` Znwej 10,800
mvµÏvBR 3,400
AwMÉg wegv 5,000
h¯¨cvwZ 30,000
cyéxf„Z AePq@ h¯¨cvwZ 5,000
cÉG`q •bvU 5,000
gƒjab 30,800
cÉvcÅ wnmve 5,600
•mev Avq 40,000
DGîvjb 4,000
•eZb (4/5 Ask) 16,000
DcGhvM LiP 6,000
80,800 80,800
AbÅvbÅ Z^Å: 1. wegvi •gqv` DîxYÆ nGqGQ 2,000 UvKv| 2. wnmveKvj •kGl mvµÏvBR gRy` AvGQ 500 UvKv| 3. •mev cÉ`î
nGqGQ ‣LGbv wej Kiv nqwb 3,000 UvKv| [h. ˆev. 16]
A K. •eZb LiGPi cwigvY wbYÆq KGiv| 2
A L. cÉGqvRbxq mg®¼q `vwLjv cÉ`vb KGiv| 4
A M. DchyÆÚ Z^Åvewj nGZ ‣KwU 10 KjvgwewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
13 bs cÉGk²i mgvavb A
K •eZb LiGPi cwigvY wbYÆq:

weeiY UvKv UvKv
•eZb 16,000
 16000 
•hvM: eGKqv   1 4,000
 4 
ˆeZb LiGPi cwigvY 20,000
Dîi: •eZb LiGPi cwigvY 20,000 UvKv|
L wicv ‰´ŸvicÉvBR
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (i) wegv LiP wnmve 2,000
AwMÉg wegv wnmve 2,000
(AwMÉg wegvi •gqv` DîxYÆ mg®¼q Kiv nGjv)
’’ 31 (ii) mvµÏvBR LiP wnmve 2,900
mvµÏvBR wnmve 2,900
(mvµÏvBR LiP mg®¼q Kiv nGjv)
’’ 31 (iii) cÉvcÅ wnmve 3,000
•mev Avq wnmve 3,000
(AwjwLZ •mev Avq mg®¼q Kiv nGjv)
’’ 31 •eZb wnmve 4,000
eGKqv •eZb wnmve 4,000
(eGKqv •eZb mg®¼q Kiv nGjv)
ˆgvU 11,900 11,900
Dîi: mg®¼q RvGe`vi •hvMdj 11,900 UvKv|
KvhÆcò 21

M
 wicv ‰´ŸvicÉvBR
KvhÆcò (10 Kjvg wewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGLi mgvµ¦ eQGii RbÅ
KÌwgK wnmvGei bvg ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj wek` Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. bM` Znwej 10,800 10,800 10,800
2. mvµÏvBR 3,400 2,900 500 500
3. AwMÉg wegv 5,000 2,000 3,000 3,000
4. h¯¨cvwZ 30,000 30,000 30,000
5. cyéxf„Z AePq  h¯¨cvwZ 5,000 5,000 5,000
6. cÉG`q •bvU 5,000 5,000 5,000
7. gƒjab 30,800 30,800 30,800
8. cÉvcÅ wnmve 5,600 3,000 8,600 8,600
9. •mev Avq 40,000 3,000 43,000 43,000
10. DGîvjb 4,000 4,000 4,000
11. •eZb (4/5 Ask) 16,000 4,000 20,000 20,000
12. DcGhvM LiP 6,000 6,000 6,000
80,800 80,800
13. wegv LiP wnmve 2,000 2,000 2,000
14. mvµÏvBR LiP 2,900 2,900 2,900
15. eGKqv •eZb 4,000 4,000 4,000
16. wbU gybvdv 12,100 12,100
ˆgvU 11,900 11,900 87,800 87,800 43,000 43,000 56,900 56,900
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 87,800 UvKv, wbU gybvdv 12,100 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj 56,900
UvKv|

cÉk²14 wbGP mygb •KvÁ·vwbi ‣KwU •iIqvwgj •`qv nGjv:



mygb ˆKvÁ·vwb
ˆiIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg ˆWweU UvKv ˆKÌwWU UvKv
Avmevecò 30,000
h¯¨cvwZ 50,000
weKÌq 1,50,000
weKÌxZ cGYÅi eÅq 60,000
gRywi 25,000
AwMÉg wegv 15,000
gƒjab 50,000
•eZb 20,000
2,00,000 2,00,000
mg¯¼qmgƒn: 1. eGKqv •eZb 3,600 UvKv| 2. AwMÉg wegv wbtGkwlZ nGqGQ 12,000 UvKv| 3. Avmevecò I h¯¨cvwZi Ici
10% nvGi AePq aGiv| [e. ˆev. 16]
A K. cÉGqvRbxq mg®¼q RvGe`v •`LvI (1 I 2 bs-‣i)| 2
A L. 6 Ni wewkÓ¡ KvhÆcò ․Zwi KGiv| (mg®¼q I mgw®¼Z •iIqvwgjmn)| 4
A M. D«¼ZÆcò ․Zwi KGiv| 4
22 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

14 bs cÉGk²i mgvavb A
K
 mygb ˆKvÁ·vwb
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 (1) •eZb wnmve 3,600
eGKqv •eZb wnmve 3,600
(eGKqv •eZb mg®¼q Kiv nGjv)
’’ 31 (2) wegv wnmve 12,000
AwMÉg wegv wnmve 12,000
(wegv LiP mg®¼q Kiv nGjv)
ˆgvU 15,600 15,600
Dîi: mg®¼q RvGe`vi •hvMdj 15,600 UvKv|
L mygb ˆKvÁ·vwb
KvhÆcò (6 Kjvg wewkÓ¡)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg®¼q mgw®¼Z ˆiIqvwgj
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. Avmevecò 30,000 30,000
2. h¯¨cvwZ 50,000 50,000
3. weKÌq 1,50,000 1,50,000
4. weKÌxZ cGYÅi eÅq 60,000 60,000
5. gRywi 25,000 25,000
6. AwMÉg wegv 15,000 12,000 3,000
7. gƒjab 50,000 50,000
8. •eZb 20,000 3,600 23,600
2,00,000 2,00,000
9. eGKqv •eZb 3,600 3,600
10. wegv 12,000 12,000
11. AePq 8,000 8,000
12. cyéxf„Z AePq  Avmevecò 3,000 3,000
13. cyéxf„Z AePq  h¯¨cvwZ 5,000 5,000
23,600 23,600 2,11,600 2,11,600
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 2,11,600 UvKv|
M
 mygb ˆKvÁ·vwb
D«¼ZÆcò (Avw^ÆK AeÕ©vi weeiYx)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
AwMÉg wegv 15,000
ev`: wbtGkwlZ Ask 12,000 3,000
Õ©vqx mÁ·`:
Avmevecò 30,000
ev`: cyéxf„Z AePq (3,000) 27,000
h¯¨cvwZ 50,000
ev`: cyéxf„Z AePq (5,000) 45,000
ˆgvU Õ©vqx mÁ·` 72,000
ˆgvU mÁ·` 75,000
KvhÆcò 23

weeiY UvKv UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv •eZb 3,600
gvwjKvbv Õ¼Z½:
gƒjab 50,000
•hvM: wbU jvf (Lmov) 21,400 71,400
ˆgvU `vq I gvwjKvbv Õ¼Z½ 75,000
Dîi: D«¼ZÆcGòi •hvMdj 75,000 UvKv|
Lmov: wbU gybvdv/ÞwZ wbYÆq:
weeiY UvKv UvKv UvKv
Avqmgƒn:
weKÌq 1,50,000
ev`: eÅqmgƒn:
weKÌxZ cGYÅi eÅq 60,000
gRywi 25,000
wegv LiP 12,000
•eZb 20,000
•hvM: eGKqv 3,600 23,600
AePqmgƒn:
Avmevecò 3,000
h¯¨cvwZ 5,000 8,000 (1,28,600)
wbU gybvdv 21,400
ˆbvU: cÉk²cGò ÷ay D«¼ZÆcò cÉÕ§Z KiGZ ejv nGqGQ hvi dGj KvhÆcGòi gvaÅGg Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z bv KGi
Õ¼Z¯¨fvGe mÁ·ƒYÆ weeiYx cÉÕ§Z Kiv nGqGQ|

cÉk²15 2014 mvGji 31 wWGmÁ¼i ZvwiGL ivwY nvwg` •Õ¡vGii LwZqvb D«¼î
 † àGjv wQj wbÁ²i…c:
ivwY nvwg` ˆÕ¡vi
ˆiIqvwgj
wWGmÁ¼i 31, 2014
wnmvGei bvg ˆWweU (UvKv) ˆKÌwWU (UvKv)
cÉviwÁ¿K gRy` cYÅ 22,500
gƒjab 90,000
DGîvjb 6,000
PjwZ mÁ·` 60,000
Õ©vqx mÁ·` 1,20,000
cyéxf„Z AePq (Õ©vqx mÁ·`) 52,000
PjwZ `vq 45,000
KÌq 70,000
weKÌq 1,50,000
cwiPvjb eÅq 60,000
eGKqv cwiPvjb eÅq 1,500
3,38,500 3,38,500
wbGÁ²vÚ mg®¼qàGjv mvab KiGZ nGe: 1. mgvcbx gRy` cYÅ 18,000 UvKv| 2. Õ©vqx mÁ·G`i AePq 6,000 UvKv| [Xv. ˆev. 15]
A K. eQi •kGl wbU Õ©vqx mÁ·wîi cwigvY KZ nGe? 2
A L. 10 Kjvg KvhÆcò ․Zwi KGiv| 4
A M. mgvcbx RvGe`v `vwLjv `vI| 4
24 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

15 bs cÉGk²i mgvavb
K eQi •kGl wbU Õ©vqx mÁ·wîi cwigvY wbYÆq:

weeiY UvKv UvKv
Õ©vqx mÁ·wî 1,20,000
ev`: cyéxf„Z AePq (52,000 + 6,000) (58,000)
wbU Õ©vqx mÁ·wîi cwigvY 62,000
Dîi: wbU Õ©vqx mÁ·wîi cwigvY 62,000 UvKv|
L ivwY nvwg` ˆÕ¡vi
KvhÆcò
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
wnmvGei bvg ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
cÉviwÁ¿K gRy` cYÅ 22,500 22,500 22,500
gƒjab 90,000 90,000 90,000
DGîvjb 6,000 6,000 6,000
PjwZ mÁ·` 60,000 60,000 60,000
Õ©vqx mÁ·` 1,20,000 1,20,000 1,20,000
cyéxf„Z AePq (Õ©vqx mÁ·`) 52,000 6,000 58,000 58,000
PjwZ `vq 45,000 45,000 45,000
KÌq 70,000 18,000 52,000 52,000
weKÌq 1,50,000 1,50,000 1,50,000
cwiPvjb eÅq 60,000 60,000 60,000
eGKqv cwiPvjb eÅq 1,500 1,500 1,500
3,38,500 3,38,500
mgvcbx gRy` cYÅ 18,000 18,000 18,000
AePq 6,000 6,000 6,000
wbU jvf 9,500 9,500
ˆgvU 24,000 24,000 3,44,500 3,44,500 1,50,000 1,50,000 2,04,000 2,04,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 3,44,500 UvKv; wbU jvf 9,500 UvKv; Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,04,000
UvKv|
M ivwY nvwg` ˆÕ¡vi
mgvcbx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 weKÌq wnmve 1,50,000
Avq-mvivsk 1,50,000
(Avq wnmve e®¬ Kiv nGjv)
” 31 Avq-mvivsk 1,40,500
cÉviwÁ¿K gRy` wnmve 22,500
KÌq wnmve 52,000
cwiPvjb eÅq wnmve 60,000
AePq wnmve 6,000
(LiP wnmvemgƒn e®¬ Kiv nGjv)
” 31 Avq mvivsk 9,500
gƒjab wnmve 9,500
(wbU Avq gƒjaGb Õ©vbv¯¦Gii gvaÅGg e®¬ Kiv nGjv)
” 31 gƒjab wnmve 6,000
DGîvjb wnmve 6,000
(DGîvjb wnmve e®¬ Kiv nGjv)
ˆgvU 3,06,000 3,06,000
Dîi: mgvcbx RvGe`vi •hvMdj 3,06,000 UvKv|
KvhÆcò 25

cÉk²16 Rbve gwZDi 2014 mvGji 1 Rvbyqvwi ZvwiGL •mevgƒjK cÉwZÓ¤vb ÷i‚ KGib| 31 wWGmÁ¼i Zvi cÉÕ§ZK‡Z •iIqvwgj

wbÁ²i…c:
wnmve LvZ ˆWweU (UvKv) ˆKÌwWU (UvKv)
gƒjab 1,70,000
AwMÉg wegv 30,000
gwbnvwi LiP 6,000
cyéxf„Z AePq @Awdm miévg 50,000
AbycvwRÆZ •mev Avq 40,000
•mev Avq 1,20,000
Awdm miévg 3,44,000
3,80,000 3,80,000
AbÅvbÅ Z^Å: 1. wegv LiP cÉwZgvGm 1,000 UvKv KGi •gqv` DîxYÆ nq| 2. AeÅen†Z gwbnvwi 500 UvKv| 3. avGi •mev cÉ`vb
5,000 UvKv wnmvefzÚ nq wb| [iv. ˆev. 15]
A K. •gvU •mev AvGqi cwigvY wbYÆq KGiv| 2
A L. cÉGqvRbxq mg®¼q `vwLjv `vI| 4
A M. ‣KwU 10 KjvgwewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
16 bs cÉGk²i mgvavb
K •gvU •mev AvGqi cwigvY wbYÆq:
weeiY UvKv UvKv
•mev Avq 1,20,000
•hvM: AwjwLZ avGi •mev cÉ`vb 5,000
ˆgvU ˆmev Avq 1,25,000
Dîi: •gvU •mev Avq 1,25,000 UvKv|
L Rbve gwZDi
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 (1) wegv LiP wnmve 12,000
AwMÉg wegv wnmve 12,000
(•gqv` DîxYÆ wegv LiP wnmvefzÚ Kiv nGjv)
” 31 (2) AeÅen†Z gwbnvwi wnmve 500
gwbnvwi LiP wnmve 500
(AeÅen†Z gwbnvwi mg®¼q Kiv nGjv)
” 31 (3) cÉvcÅ wnmve 5,000
•mev Avq wnmve 5,000
(avGi •mev cÉ`vb wnmvefzÚ Kiv nGjv)
ˆgvU 17,500 17,500
Dîi: mg®¼q RvGe`vi •hvMdj 17,500 UvKv|
M Rbve gwZDi
KvhÆcò
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg¯¼qmgƒn mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. gƒjab 1,70,000 1,70,000 1,70,000
2. AwMÉg wegv 30,000 12,000 18,000 18,000
3. gwbnvwi LiP 6,000 500 5,500 5,500
4. cyéxf„Z AePq: Awdm miévg 50,000 50,000 50,000
5. AbycvwRÆZ ˆmev Avq 40,000 40,000 40,000
6. ˆmev Avq 1,20,000 5,000 1,25,000 1,25,000
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY
KÌwgK ˆiIqvwgj mg¯¼qmgƒn mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
7. Awdm miévg 3,44,000 3,44,000 3,44,000
3,80,000 3,80,000
8. wegv LiP 12,000 12,000 12,000
9. AeÅen†Z gwbnvwi 500 500 500
10. cÉvcÅ wnmve 5,000 5,000 5,000
11. wbU jvf 1,07,500 1,07,500
17,500 17,500 3,85,000 3,85,000 1,25,000 1,25,000 3,67,500 3,67,500
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 3,85,000 UvKv; wbU jvf 1,07,500 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
3,67,500 UvKv|

cÉk²17 ivüj •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼†îmgƒn wbÁ²i…c wQj:

AwMÉg fvov 24,000 UvKv, Avmevecò 1,36,000 UvKv, gƒjab 60,000 UvKv, AwMÉg •mev Avq 20,000 UvKv, •mev Avq
1,20,000 UvKv ‣es cÉvcÅ wnmve 40,000 UvKv|
mg®¼qmgƒn:
i. fvov `yB eQGii RbÅ cÉ`î nGqGQ| ii. AwMÉg •mev AvGqi 10,000 UvKv Avq wnGmGe MYÅ nGe| iii. 8,000 UvKvi •mev
cÉ`vb Kiv nGqGQ wK¯§ UvKv cvIqv hvqwb| iv. AvmevecGòi AePq 24,000 UvKv avhÆ Kiv nj| [w`. ˆev. 15]
A K. AwMÉg •mev AvGqi D«¼†î wbYÆq KGiv| 2
A L. ewYÆZ mg®¼qàwji RvGe`v wjLb •`LvI| 4
A M. KvhÆcGòi QGK mgw®¼Z •iIqvwgj ․Zwi KGiv| 4
17 bs cÉGk²i mgvavb
K AwMÉg •mev AvGqi D«¼†î wbYÆq:
weeiY UvKv UvKv
AwMÉg •mev Avq 20,000
ev`: AwRÆZ nGqGQ (10,000)
AwMÉg ˆmev AvGqi D«¼†î 10,000
Dîi: AwMÉg •mev AvGqi D«¼†î 10,000 UvKv|
L ivüj ˆUÇWvmÆ
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 (i) fvov wnmve 12,000
AwMÉg fvov wnmve 12,000
(‣K eQGii AwMÉg fvovi •gqv` DîxYÆ mg®¼q Kiv nGjv)
” 31 (ii) AwMÉg •mev Avq wnmve 10,000
•mev Avq wnmve 10,000
(AwMÉg •mev AvGqi 10,000 UvKvi •gqv`DîxYÆ mg®¼q Kiv nGjv)
” 31 (iii) cÉvcÅ wnmve 8,000
•mev Avq wnmve 8,000
(avGi •mev cÉ`vb wnmvefzÚ Kiv nGjv)
” 31 (iv) AePq wnmve 24,000
cyéxf„Z AePq wnmve  Avmevecò 24,000
(AvmevecGòi AePq avhÆ Kiv nGjv)
ˆgvU 54,000 54,000
Dîi: mg®¼q RvGe`vi •hvMdj 54,000 UvKv|
KvhÆcò 27

M
 ivüj ˆUÇWvmÆ
KvhÆcò
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK bs wnmve wkGivbvg ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. AwMÉg fvov 24,000 12,000 12,000
2. Avmevecò 1,36,000 1,36,000
3. gƒjab 60,000 60,000
4. AwMÉg •mev Avq 20,000 10,000 10,000
5. •mev Avq 1,20,000 18,000 1,38,000
6. cÉvcÅ wnmve 40,000 8,000 48,000
2,00,000 2,00,000
7. fvov wnmve 12,000 12,000
8. AePq wnmve 24,000 24,000
9. cyéxf„Z AePq  Avmevecò 24,000 24,000
•gvU 54,000 54,000 2,32,000 2,32,000
Dîi: mgw¯¼Z •iIqvwgGji •hvMdj 2,32,000 UvKv|

cÉk²18 ․mKZ •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGL •iIqvwgj wbÁ²i…c:



wnmvGei bvg ˆWweU (UvKv) ˆKÌwWU (UvKv)
cÉvcÅ wnmve 1,50,000
AwMÉg wegv 12,000
Avmevecò 50,000
cyéxf„Z AePq (Avmevecò) 5,000
gƒjab 1,00,000
•mev Avq 1,27,000
•eZb 20,000
2,32,000 2,32,000
AbÅvbÅ Z^Å: i. AwMÉg wegvi 4,000 UvKv AwZKÌv¯¦ nGqGQ| ii. •eZb 6,000 UvKv eGKqv AvGQ| iii. AvmevecGòi Dci 10%
AePq aiGZ nGe| iv. •mev cÉ`vb Kiv nGqGQ wK¯§ ‣LbI wej ․Zwi nq wb 4,000 UvKv| [Kz. ˆev. 15]
A K. wbU AvmevecGòi cwigvY wbYÆq KGiv| 2
A L. DcwiDÚ mg®¼qàGjvi mg®¼q `vwLjv •`LvI| 4
A M. 10 NiwewkÓ¡ ‣KwU KvhÆcò ․Zwi KGiv| 4
18 bs cÉGk²i mgvavb
K wbU AvmevecGòi cwigvY wbYÆq:

weeiY UvKv UvKv
Avmevecò 50,000
ev`: cyéxf„Z AePq (5,000 + 5,000) (10,000)
wbU Avmevecò 40,000
Dîi: wbU Avmevecò 40,000 UvKv|
L ŠmKZ ˆUÇWvmÆ
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 (i) wegv LiP wnmve 4,000
AwMÉg wegv wnmve 4,000
(AwMÉg wegvi •gqv` AwZKÌv¯¦ nGqGQ Zv mg®¼q Kiv nGjv)
28 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)


” 31 (ii) •eZb wnmve 6,000
eGKqv •eZb wnmve 6,000
(eGKqv •eZb mg®¼q Kiv nGjv)
” 31 (iii) AePq wnmve 5,000
cyéxf„Z AePq wnmve  Avmevecò 5,000
(AePq avhÆ Kiv nGjv)
” 31 (iv) cÉvcÅ wnmve 4,000
•mev Avq wnmve 4,000
(avGi •mev cÉ`vb wnmvefzÚ Kiv nGjv)
ˆgvU 19,000 19,000
Dîi: mg®¼q RvGe`vi •hvMdj 19,000 UvKv|
M
 ŠmKZ ˆUÇWvmÆ
KvhÆcò
2014 mvGji 31 wWGmÁ¼i ZvwiGLi mgvµ¦ eQGii RbÅ
ˆiIqvwgj mg¯¼qmgƒn mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
cÉvcÅ wnmve 1,50,000 4,000 1,54,000 1,54,000
AwMÉg wegv 12,000 4,000 8,000 8,000
Avmevecò 50,000 50,000 50,000
cyéxf„Z AePq (Avmevecò) 5,000 5,000 10,000 10,000
gƒjab 1,00,000 1,00,000 1,00,000
ˆmev Avq 1,27,000 4,000 1,31,000 1,31,000
ˆeZb 20,000 6,000 26,000 26,000
ˆgvU 2,32,000 2,32,000
wegv LiP 4,000 4,000 4,000
eGKqv ˆeZb 6,000 6,000 6,000
AePq 5,000 5,000 5,000
wbU Avq 96,000 96,000
ˆgvU 19,000 19,000 2,47,000 2,47,000 1,31,000 1,31,000 2,12,000 2,12,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 2,47,000 UvKv; wbU jvf 96,000 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
2,12,000 UvKv|

cÉk²19 mvwKe •UÇWvGmÆi 31 gvPÆ, 2014 mvGji (cÉ^g wZb gvGmi) •iIqvwgj wbGP •`qv nGjv:

mvwKe ˆUÇWvmÆ
ˆiIqvwgj
31 gvPÆ, 2014
wnmvGei wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
bM` Znwej 40,000
AwMÉg wegv 6,000
mvµÏvBR 8,000
h¯¨cvwZ 30,000
gƒjab-mvwKe 55,000
•mev Avq 45,000
•eZb LiP 12,000
fvov LiP 10,000
AbycvwRÆZ Avq 6,.000
1,06,000 1,06,000
KvhÆcò 29

AbÅvbÅ Z^Å: 1. 31 gvPÆ ZvwiGL AwMÉg wegvi cwigvY 2,000 UvKv| 2. mvµÏvBR eÅen†Z nGqGQ 7,000 UvKv| 3. •eZb LiP
eGKqv iGqGQ 4,000 UvKv| 4. h¯¨cvwZi Dci 10% AePq avhÆ KGiv| [P. ˆev. 15]
A K. wegv LiGPi cwigvY wbYÆq KGiv| 2
A L. DchyÆÚ mg®¼qàwji mg®¼q RvGe`v `vI| 4
A M. DchyÚ Æ •iIqvwgj nGZ KvhÆcGòi QGK mgw®¼Z •iIqvwgj ․Zwi KGiv| 4
19 bs cÉGk²i mgvavb
K wegv LiGPi cwigvY wbYÆq:

weeiY UvKv UvKv
AwMÉg wegv (•iIqvwgj) 6,000
ev`: wnmveKvGj •kGl AwMÉg wegv (2,000)
wegv LiP 4,000
Dîi: wegv LiP 4,000 UvKv|
L mvwKe ˆUÇWvmÆ
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
gvPÆ-31 (1) wegv LiP wnmve 4,000
AwMÉg wegv wnmve 4,000
(AwMÉg wegvi •gqv` DîxYÆ mg®¼q Kiv nGjv)
(2) mvµÏvBR LiP wnmve 7,000
mvµÏvBR wnmve 7,000
(eÅen†Z mvµÏvBR mg®¼q Kiv nGjv)
(3) •eZb LiP wnmve 4,000
eGKqv •eZb wnmve 4,000
(eGKqv •eZb mg®¼q Kiv nGjv)
(4) AePq LiP wnmve 3,000
cyéxf„Z AePq wnmve  h¯¨cvwZ 3,000
(h¯¨cvwZi AePq mg®¼q Kiv nGjv)
ˆgvU 18,000 18,000
Dîi: mg®¼q RvGe`vi •hvMdj 18,000 UvKv|
M mvwKe ˆUÇWvmÆ
KvhÆcò
2014 mvGji 31 gvPÆ ZvwiGL mgvµ¦ wZb gvGmi RbÅ
KÌwgK bs wnmve wkGivbvg ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. bM` Znwej 40,000 40,000
2. AwMÉg wegv 6,000 4,000 2,000
3. mvµÏvBR 8,000 7,000 1,000
4. h¯¨cvwZ 30,000 30,000
5. gƒjab  mvwKe 55,000 55,000
6. •mev Avq 45,000 45,000
7. •eZb LiP 12,000 4,000 16,000
8. fvov LiP 10,000 10,000
9. AbycvwRÆZ Avq 6,000 6,000
1,06,000 1,06,000
10. wegv LiP 4,000 4,000
11. mvµÏvBR LiP 7,000 7,000
30 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK bs wnmve wkGivbvg ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj


ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
12. eGKqv •eZb 4,000 4,000
13. AePq LiP 3,000 3,000
14. cyéxf„Z AePq  h¯¨cvwZ 3,000 3,000
ˆgvU 18,000 18,000 1,13,000 1,13,000
Dîi: mgw¯¼Z •iIqvwgGji •hvMdj 1,13,000 UvKv|
cÉk²20 iwk` AÅv´£ •Kvs ‣i 2013 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgj wbÁ²i…c:

wnmvGei wkGivbvg ˆWweU (UvKv) ˆKÌwWU (UvKv)
eÅvsK RgvwZwiÚ 4,000
bM` Znwej 90,000
gƒjab 55,000
DGîvjb 20,000
•mev Avq 1,10,000
•eZb 24,000
AwMÉg fvov 36,000
Kwgkb 1,000
1,70,000 1,70,000
AbÅvbÅ Z^Å: i. AbycvwRÆZ •mev Avq 4,600 UvKv| ii. gvwjGKi eÅwÚMZ DGîvjb 10,000 UvKv wnmvefzÚ nq wb| iii. Kwgkb
Abv`vqx iGqGQ 2,000 UvKv| iv. AwMÉg fvov 12,000 UvKv •gqv` DîxYÆ nGqGQ| [wm. ˆev. 15 ]
A K. gybvdv RvZxq AvGqi cwigvY wbYÆq KGiv| 2
A L. cÉGqvRbxq mg®¼q `vwLjv `vI| 4
A M. 10 NiwewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
20 bs cÉGk²i mgvavb
K gybvdv RvZxq AvGqi cwigvY wbYÆq:

weeiY UvKv UvKv
•mev Avq 1,10,000
ev`: AbycvwRÆZ •mev Avq (4,600) 1,05,400
Kwgkb 1,000
•hvM: Abv`vqx 2,000 3,000
ˆgvU gybvdv RvZxq Avq 1,08,400
Dîi: gybvdv RvZxq AvGqi cwigvY 1,08,400 UvKv|
L iwk` AÅv´£ ˆKvs
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2013
wWGm.-31 (i) •mev Avq wnmve 4,600
AbycvwRÆZ •mev Avq wnmve 4,600
(AbycvwRÆZ •mev Avq mg®¼q Kiv nGjv)
(ii) DGîvjb wnmve 10,000
bM`vb wnmve 10,000
(eÅwÚMZ DGîvjb wnmvefzÚ Kiv nGjv)
(iii) cÉvcÅ Kwgkb wnmve 2,000
Kwgkb wnmve 2,000
(Abv`vqx Kwgkb mg®¼q Kiv nGjv)
KvhÆcò 31

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)


(iv) fvov
wnmve 12,000
AwMÉg fvov wnmve 12,000
(AwMÉg fvovi •gqv` DîxYÆ mg®¼q Kiv nGjv)
ˆgvU 28,600 28,600
Dîi: mg®¼q RvGe`vi •hvMdj 28,600 UvKv|
M
 iwk` AÅv´£ ˆKvs
KvhÆcò
2013 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. eÅvsK RgvwZwiÚ 4,000 4,000 4,000
2. bM` Znwej 90,000 10,000 80,000 80,000
3. gƒjab 55,000 55,000 55,000
4. DGîvjb 20,000 10,000 30,000 30,000
5. ˆmev Avq 1,10,000 4,600 1,05,400 1,05,400
6. ˆeZb 24,000 24,000 24,000
7. AwMÉg fvov 36,000 12,000 24,000 24,000
8. Kwgkb 1,000 2,000 3,000 3,000
1,70,000 1,70,000
9. AbycvwRÆZ ˆmev Avq 4,600 4,600 4,600
10. cÉvcÅ Kwgkb 2,000 2,000 2,000
11. fvov 12,000 12,000 12,000
12. wbU Avq 72,400 72,400
28,600 28,600 1,72,000 1,72,000 1,08,400 1,08,400 1,36,000 1,36,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 1,72,000 UvKv; wbU jvf 72,400 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
1,36,000 UvKv|

cÉk²21 wbGÁ²i •iIqvwgjwU AcÆv ‣´ŸvicÉvBGRi wnmve eB nGZ •bqv nGqGQ:



AcÆv ‰´ŸvicÉvBR
ˆiIqvwgj
31 wWGmÁ¼i 2014
wnmvGei bvg ˆidv: ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 80,000
DGîvjb 10,000
cÉviwÁ¿K gRy` cYÅ 20,000
KÌq 90,000
weKÌq 1,50,000
gRywi 10,000
•eZb 15,000
h¯¨cvwZ 85,000
2,30,000 2,30,000
mg¯¼qmgƒn: 1. mgvcbx gRy` cYÅ KÌqgƒjÅ 30,000 UvKv, evRvi gƒjÅ 35,000 UvKv| 2. gRywi eGKqv iGqGQ 2,000 UvKv| 3.
•eZb AwMÉg cwiGkva Kiv nGqGQ 3,000 UvKv| [h. ˆev. 15]
A K. 2 •^GK 3 bs mg®¼qàGjvi RvGe`v `vwLjv •`LvI| 2
A L. 10 NiwewkÓ¡ KvhÆcò cÉÕ§Z KGiv| 4
A M. Õ¼Z½vwaKvGii cwigvY wbYÆq KGiv| 4
32 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

21 bs cÉGk²i mgvavb
K
 AcÆv ‰´ŸvicÉvBR
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 (2) gRywi wnmve 2,000
eGKqv gRywi wnmve 2,000
(eGKqv gRywi wnmvefzÚ Kiv nGjv)
(3) AwMÉg •eZb wnmve 3,000
•eZb wnmve 3,000
(AwMÉg •eZb wnmvefzÚ Kiv nGjv)
ˆgvU 5,000 5,000
Dîi: mg®¼q RvGe`vi •hvMdj 5,000 UvKv|
L AcÆv ‰´ŸvicÉvBR
KvhÆcò(10 KjvgwewkÓ¡)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
ˆiIqvwgj mg¯¼qmgƒn mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmve wkGivbvg
ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
gƒjab 80,000 80,000 80,000
DGîvjb 10,000 10,000 10,000
cÉviwÁ¿K gRy` cYÅ 20,000 20,000 20,000
KÌq 90,000 30,000 60,000 60,000
weKÌq 1,50,000 1,50,000 1,50,000
gRywi 10,000 2,000 12,000 12,000
•eZb 15,000 3,000 12,000 12,000
h¯¨cvwZ 85,000 85,000 85,000
2,30,000 2,30,000
mgvcbx gRy` 30,000 30,000 30,000
eGKqv gRywi 2,000 2,000 2,000
AwMÉg •eZb 3,000 3,000 3,000
wbU jvf 46,000 46,000
•gvU 35,000 35,000 2,32,000 2,32,000 1,50,000 1,50,000 1,28,000 1,28,000
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 2,32,000 UvKv; wbU jvf 46,000 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
1,28,000 UvKv|
M AcÆv ‰´ŸvicÉvBR
gvwjKvbv Õ¼Z½ weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
gƒjab 80,000
•hvM: wbU jvf 46,000 1,26,000
ev`: DGîvjb (10,000)
mgvcbx gvwjKvbv Õ¼Z½ (Õ¼Z½vwaKvGii cwigvY) 1,16,000
Dîi: Õ¼Z½vwaKvGii cwigvY 1,16,000 UvKv|

cÉk²22 eYÆvjx •UÇWvmÆ-‣i 31 wWGmÁ¼i 2014 mvGji cÉÕ§ZK‡Z •iIqvwgj wbÁ²i…c:



KÌwgK bs wnmvGei bvg L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
1. nvGZ bM` 50,000
KvhÆcò 33

KÌwgK bs wnmvGei bvg L. c†.


ˆWweU (UvKv) ˆKÌwWU (UvKv)
2. cÉvcÅ wnmve 60,000
3. cÉG`q wnmve 45,000
4. Awdm miévg 90,000
5. cyéxf„Z AePq- Awdm miévg 18,000
6. cÉviwÁ¿K gRy` cYÅ 90,000
7. AwMÉg wegv 4,800
8. gƒjab 1,80,800
9. DGîvjb 20,000
10. KÌq 1,30,000
11. weKÌq 2,50,000
12. mvµÏvBR 4,000
13. •eZb I fvZvw` 42,000
14. weKÌq evëv 7,000
15. KÌq evëv 4,000
4,97,800 4,97,800
mg¯¼qmgƒn: 1. mgvcbx gRy` cYÅ gƒjÅvqb Kiv nGqGQ 50,000 UvKv (evRvi gƒjÅ 45,000 UvKv)| 2. wegv cwjwm 4 eQGii
RbÅ Kiv nGqGQ| 3. cÉvcÅ wnmvGei Dci 5% Abv`vqx cvIbv mwçwZ msiÞY KGiv| 4. Awdm miévGgi KÌqgƒGjÅi Ici
10% AePq wbYÆq KGiv| [e. ˆev. 15]
A K. 31 wWGmÁ¼i 2014 ZvwiGL 2bs I 4bs mg®¼q `dvi RvGe`v •`LvI| 2
A L. 31 wWGmÁ¼i 2014 ZvwiGL mgvµ¦ eQGii 10 NiwewkÓ¡ ‣KwU KvhÆcò ․Zwi KGiv| 4
A M. 31 wWGmÁ¼i 2014 ZvwiGL mgvcbx RvGe`v `vwLjv •`LvI| 4
22 bs cÉGk²i mgvavb
K
 eYÆvjx ˆUÇWvmÆ
mg®¼q RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 (2) wegv LiP wnmve 1,200
AwMÉg wegv wnmve 1,200
(AwMÉg wegvi •gqv` DîxYÆ Ask mg®¼q Kiv nGjv)
(4) AePq LiP wnmve 9,000
cyéxf„Z AePq wnmve  Awdm miévg 9,000
(Awdm miévGgi AePq wnmvefzÚ Kiv nGjv)
ˆgvU 10,200 10,200
Dîi: mg®¼q RvGe`vi •hvMdj 10,200 UvKv|
L eYÆvjx ˆUÇWvmÆ
KvhÆcò (10 KjvgwewkÓ¡)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
KÌwgK ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
1. nvGZ bM` 50,000 50,000 50,000
2. cÉvcÅ wnmve 60,000 60,000 60,000
3. cÉG`q wnmve 45,000 45,000 45,000
4. Awdm miévg 90,000 90,000 90,000
5. cyéxf„Z AePq  miévg 18,000 9,000 27,000 27,000
34 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK ˆiIqvwgj mg¯¼q mgw¯¼Z ˆiIqvwgj Avq weeiYx Avw^ÆK AeÕ©vi weeiYx
wnmvGei bvg
bs ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU ˆWweU ˆKÌwWU
6. cÉviwÁ¿K gRy` cYÅ 90,000 90,000 90,000
7. AwMÉg wegv 4,800 1,200 3,600 3,600
8. gƒjab 1,80,800 1,80,800 1,80,800
9. DGîvjb 20,000 20,000 20,000
10. KÌq 1,30,000 45,000 85,000 85,000
11. weKÌq 2,50,000 2,50,000 2,50,000
12. mvµÏvBR 4,000 4,000 4,000
13. ˆeZb I fvZvw` 42,000 42,000 42,000
14. weKÌq evëv 7,000 7,000 7,000
15. KÌq evëv 4,000 4,000 4,000
4,97,800 4,97,800
16. mgvcbx gRy` 45,000 45,000 45,000
17. wegv LiP 1,200 1,200 1,200
18. Abv`vqx cvIbv LiP 3,000 3,000 3,000
19. Abv`vqx cvIbv mwçwZ 3,000 3,000 3,000
20. AePq LiP 9,000 9,000 9,000
21. wbU jvf 16,800 16,800
58,200 58,200 5,09,800 5,09,800 2,54,000 2,54,000 2,72,600 2,72,600
Dîi: mgw®¼Z •iIqvwgGji •hvMdj 5,09,800 UvKv; wbU jvf 16,800 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi •hvMdj
2,72,600 UvKv|
M eYÆvjx ˆUÇWvmÆ
mgvcbx RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2014
wWGm.-31 weKÌq wnmve (2,50,000  7,000) 2,43,000
Avq mvivsk 2,43,000
(Avq wnmve e®¬ Kiv nGjv)
” 31 Avq mvivsk 2,26,200
cÉviwÁ¿K gRy` cYÅ 90,000
KÌq wnmve (1,30,000  4,000  45,000) 81,000
•eZb I fvZvw` wnmve 42,000
wegv LiP wnmve 1,200
Abv`vqx cvIbv LiP wnmve 3,000
AePq LiP wnmve 9,000
(eÅq wnmvemgƒn e®¬ Kiv nGjv)
” 31 Avq mvivsk (wbU jvf) 16,800
gƒjab wnmve 16,800
(wbU jvf gƒjab wnmvGe Õ©vbv¯¦i Kiv nGjv)
” 31 gƒjab wnmve 20,000
DGîvjb wnmve 20,000
(DGîvjb wnmve e®¬ Kiv nGjv)
ˆgvU 5,06,000 5,06,000
Dîi: mgvcbx RvGe`vi •hvMdj 5,06,000 UvKv|
KvhÆcò 35

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²23 mygb eËv`vmÆ-‣i 31 wWGmÁ¼i 2016 mvGji mgvµ¦ eQGii •iIqvwgj wbÁ²i…c:

mygb eËv`vmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2016
wnmve wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 28,900
KÌq 21,900
weKÌq 36,100
Kwgkb 800
weævcb 8,000
8% FY (01-01-2016) 6,000
FGYi my` 350
DGîvjb 6,550
Avmevecò 35,000
ˆgvU 71,800 71,800
AbÅvbÅ Z^Å: 1. gvwjK KZ‡K Æ eÅwÚMZ cÉGqvRGb cYÅ DGîvjb 1,500 UvKv wnmvefzÚ nq wb| 2. Kwgkb 700 UvKv ‣LbI
Abv`vqx iGqGQ| 3. weævcb 1/2 Ask wejwÁ¼Z KiGZ nGe|
A K. mygb eËv`vGmÆi •gvU gybvdv RvZxq AvGqi cwigvY wbYÆq KGiv| 2
A L. cÉGqvRbxq mg¯¼q RvGe`v `vI| 4
A M. cÉGqvRbxq mgvcbx RvGe`v `vI| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. •gvU gybvdv RvZxq AvGqi cwigvY 37,600 UvKv| L. mg®¼q RGe`vi •hvMdj 6,330 UvKv| M. mgvcbx RGe`vi
•hvMdj 83,250 UvKv|

cÉk²24 ivwKe •UÇWvGmÆi 2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii •iIqvwgj wbGP •`qv nGjv:

ivwKe ˆUÇWvmÆ
ˆiIqvwgj
30 Ryb 2016
wnmve wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 76,000
DGîvjb 11,500
KÌq 18,000
weKÌq 26,000
•eZb 8,000
fvov 1,500
Avmevecò 70,000
cÉG`q wnmve 7,000
ˆgvU 1,09,000 1,09,000
AbÅvbÅ Z^Å: 1. avGi weKÌq 4,000 UvKv wnmvefzÚ nq wb| 2. •eZb 2,000 UvKv AwMÉg cÉ`vb Kiv nGqGQ| 3. fvov 500
UvKv ‣LGbv eGKqv AvGQ| 4. AvmevecGòi Ici 10% AePq aiGZ nGe|
A K. Avw^ÆK eQi •kGl ivwKe •UÇWvGmÆi gybvdv RvZxq eÅGqi cwigvY wbYÆq KGiv| 2
A L. cÉGqvRbxq mg¯¼q `vwLjv `vI| 4
A M. KvhÆcGòi 1g wZbwU avc mÁ·®² KGiv| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. gybvdv RvZxq eÅq 33,000 UvKv| L. mg®¼q RvGe`vi •hvMdj 13,500 UvKv| M. mgw¯¼Z •iIqvwgGji •hvMdj
1,20,500 UvKv|
36 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²25 kviwgb •UÇWvGmÆi 2016 mvGji wWGmÁ¼i gvGmi •iIqvwgjwU wQj wbÁ²i…c@

kviwgb ˆUÇWvmÆ
ˆiIqvwgj
31 wWGmÁ¼i 2016 ZvwiGLi
wnmve wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
bM` Znwej 5,000
AwMÉg fvov 10,000
cÉvcÅ wnmve 40,000
Awdm miévg 50,000
cÉG`q wnmve 20,000
gƒjab 60,000
•mev Avq 50,000
•eZb 10,000
Awdm LiP 8,000
•UwjGdvb wej 7,000
1,30,000 1,30,000
mg¯¼qmgƒn: 1. •eZb eGKqv iGqGQ 5,000 UvKv| 2. AwMÉg fvov 5,000 UvKvi •gqv` DîxYÆ nGqGQ| 3. Awdm miévGgi
Ici 10% nvGi AePq aiGZ nGe|
K. kviwgb •UÇWvGmÆi gybvdv RvZxq LiGPi cwigvY wbYÆq KGiv| 2
L. mg¯¼qàGjvi RvGe`v `vwLjv cÉ`vb KGiv ‣es mgvcbx `vwLjv `vI| 4
M. kviwgb •UÇWvGmÆi 10 Kjvg wewkÓ¡ ‣KwU KvhÆcò ․Zwi KGiv| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. •gvU gybvdv RvZxq LiP 35,417 UvKv| L. mg®¼q RvGe`vi •hvMdj 10,417 UvKv ‣es mgvcbx RvGe`vi •hvMdj
1,00,000 UvKv| M. mgw¯¼Z •iIqvwgGji •hvMdj 1,35,417 UvKv, wbU jvf 14,583 UvKv ‣es Avw^ÆK AeÕ©vi weeiYxi
•hvMdj 1,00,000 UvKv|
cÉk²26 myPwiZv wjwgGUGWi 31 wWGmÁ¼i 2016 mvGji mgvµ¦ eQGii •iIqvwgj wbÁ²i…c:

myPwiZv wjwgGUW
ˆiIqvwgj
31 wWGmÁ¼i 2016
wnmve wkGivbvg ˆWweU UvKv ˆKÌwWU UvKv
gƒjab 28,900
KÌq 21,900
weKÌq 36,100
Kwgkb 800
weævcb 8,000
8% FY (01-01-2016) 6,000
FGYi my` 350
DGîvjb 6,550
Avmevecò 35,000
ˆgvU 71,800 71,800
AbÅvbÅ Z^Å: 1. gvwjK KZ‡K Æ eÅwÚMZ cÉGqvRGb cYÅ DGîvjb 1,500 UvKv wnmvefzÚ nqwb| 2. Kwgkb 700 UvKv ‣LbI
Abv`vqx iGqGQ| 3. weævcb 1/2 Ask wejwÁ¼Z KiGZ nGe|
K. myPwiZv wjwgGUGWi •gvU gybvdv RvZxq AvGqi cwigvY wbYÆq KGiv| 2
L. cÉGqvRbxq mg¯¼q RvGe`v `vI| 4
M. cÉGqvRbxq mgvcbx RvGe`v `vI| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. •gvU gybvdv RvZxq AvGqi cwigvY 37,600 UvKv| L. mg®¼q RGe`vi •hvMdj 6,330 UvKv| M. mgvcbx RGe`vi
•hvMdj 83,250 UvKv|
AÓ¡g AaÅvq
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 11 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 26

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 nvmvb wj. 2018 mvGji Rvbyqvwi 1 ZvwiGL mswkÏÓ¡ KZ‡c
 Æ GÞi KvQ •^GK 5,00,000 UvKv gƒGjÅi ‣KwU Mɯ©Õ¼Z½ KÌq
KGi| Mɯ©Õ¼Z½ eÅenvi Kiv hvGe 10 eQi|
A K. Mɯ©Õ¼Z½wUi evwlÆK AeGjvcGbi cwigvY wbYÆq KGiv| 2
A L. cÉ^g eQGii RvGe`v `vwLjv `vI| 4
A M. cÉ^g `yB eQGii AeGjvcb LiP wnmve I Mɯ©Õ¼Z½ wnmve cÉÕ§Z KGiv| 4
1 bs cÉGk²i mgvavb A
K Mɯ©Õ¼Z½wUi evwlÆK AeGjvcGbi cwigvY wbYÆq:

Mɯ©Õ¼Z½wUi KÌqgƒjÅ 500000 UvKv
Mɯ©Õ¼Z½wUi evwlÆK AeGjvcGbi cwigvY = = = 50,000 UvKv
eÅenvi DcGhvMx mgqKvj 10 eQi
Dîi: Mɯ©Õ¼Z½wUi evwlÆK AeGjvcGbi cwigvY 50,000 UvKv|
L nvmvb wjwgGUW
mvaviY RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L: c†: ˆWweU UvKv ˆKÌwWU UvKv
2018
Rvby.-1 Mɯ©Õ¼Z½ wnmve 5,00,000
eÅvsK wnmve 5,00,000
(Mɯ©Õ¼Z½ KÌq Kiv nGjv)
wWGm.-31 AeGjvcb LiP wnmve 50,000
Mɯ©Õ¼Z½ wnmve 50,000
(AeGjvcb LiP wnmvefzÚ Kiv nGjv)
’’ 31 Avq mvivsk 50,000
AeGjvcb LiP wnmve 50,000
(AeGjvcb LiP e®¬ Kiv nGjv)
ˆgvU 6,00,000 6,00,000
Dîi: RvGe`vi •hvMdj 6,00,000 UvKv|
M nvmvb wj.
•WweU AeGjvcb LiP wnmve •KÌwWU
ZvwiL weeiY Rv. c†. UvKv ZvwiL weeiY Rv. c†. UvKv
2018 2018
wWGm.-31 Mɯ©Õ¼Z½ wnmve 50,000 wWGm.-31 Avq mvivsk 50,000
50,000 50,000
2019 2019
wWGm.-31 Mɯ©Õ¼Z½ wnmve 50,000 wWGm.-31 Avq mvivsk 50,000
50,000 50,000
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY=

M nvmvb wj.
•WweU Mɯ©Õ¼Z½ wnmve •KÌwWU
ZvwiL weeiY Rv. c†. UvKv ZvwiL weeiY Rv. c†. UvKv
2018 2018
Rvby.-1 eÅvsK wnmve 5,00,000 wWGm.-31 AeGjvcb LiP wnmve 50,000
’’ 31 eÅvGj´Ö wm/wW 4,50,000
5,00,000 5,00,000
2019 2019
Rvby.-1 eÅvGj´Ö we/wW 4,50,000 wWGm.-31 AeGjvcb LiP wnmve 50,000
’’ 31 eÅvGj´Ö wm/wW 4,00,000
2020 4,50,000 4,50,000
Rvby.-1 eÅvGj´Ö we/wW 4,00,000
Dîi: Mɯ©Õ¼Z½ wnmvGei •Ri 4,00,000 UvKv|

cÉk²2 géy •UÇWvmÆ 2016 mvGji 1 Rvbyqvwi ZvwiGL 2,20,000 UvKvi ‣KwU h¯¨ Avg`vwb KGi| h¯¨wUi AvqyÓ•vj 10 eQi|

AvqyÓ•vj •kGl h¯¨wUi f™²veGkl gƒjÅ 20,000 UvKv| 31.12.2017 ZvwiGL géy •UÇWvmÆ DÚ h¯¨wU 1,00,000 UvKvq weKÌq
KGi| cÉwZÓ¤vbwU cÉwZ eQi 31 wWGmÁ¼i ZvwiGL evwlÆK wnmve mgvµ¦ KGi|
A K. mij‥iwLK c«¬wZGZ evwlÆK AePGqi nvi wbYÆq KGiv| 2
A L. 2016 I 2017 mvGji cÉGqvRbxq RvGe`v •`LvI| 4
A M. 2016 I 2017 mvGji h¯¨cvwZ wnmve I cyéxf„Z AePq-h¯¨cvwZ wnmve ․Zwi KGiv| 4
2 bs cÉGk²i mgvavb A
K mij‥iwLK c«¬wZGZ evwlÆK AePGqi nvi wbYÆq:

100% 100%
AePq = = = 10%
AvqyÓ•vj 10
Dîi: evwlÆK AePq nvi 10%|
L géy ˆUÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2016
Rvby-1 h¯¨cvwZ wnmve 2,20,000
eÅvsK wnmve 2,20,000
(h¯¨cvwZ Avg`vwb Kiv nGjv)
wWGm.-31 AePq LiP wnmve 20,000
cyéxf„Z AePq wnmve 20,000
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 20,000
AePq LiP wnmve 20,000
(AePq LiP wnmve e®¬ Kiv nGjv)
2017
wWGm.-31 AePq LiP wnmve 20,000
cyéxf„Z AePq wnmve 20,000
(AePq avhÆ Kiv nGjv)
’’ 31 Avq mvivsk 20,000
AePq LiP wnmve 20,000
(AePq LiP wnmve e®¬ Kiv nGjv)
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 3

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv


’’ 31 bM`vb wnmve 1,00,000
cyéxf„Z AePq wnmve 40,000
weKÌqRwbZ ÞwZ wnmve 80,000
h¯¨cvwZ wnmve 2,20,000
(h¯¨cvwZ weKÌq Kiv nGjv)
” 31 Avq mvivsk 80,000
weKÌqRwbZ ÞwZ 80,000
(weKÌqRwbZ ÞwZ e®¬ Kiv nGjv)
ˆgvU 6,00,000 6,00,000
Dîi: RvGe`vi •hvMdj 6,00,000 UvKv|
M géy ˆUÇWvmÆ
•WweU h¯¨cvwZ wnmve •KÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2016 2016
Rvby.-1 bM`vb wnmve 2,20,000 wWGm.-31 eÅvGj´Ö wm/wW 2,20,000
2,20,000 2,20,000
2017 2017
Rvby.-1 eÅvGj´Ö we/wW 2,20,000 wWGm.-31 bM`vb wnmve 1,00,000
2,20,000 cyéxf„Z AePq wnmve 40,000
weKÌqRwbZ ÞwZ 80,000
2,20,000
géy ˆUÇWvmÆ
cyéxf„Z AePq-h¯¨cvwZ wnmve wnmvGei •KvW bs@
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY Rv:c†:
UvKv UvKv ˆWweU ˆKÌwWU
2016
wWGm.-31 AePq LiP wnmve 20,000 20,000
2017
wWGm.-31 AePq LiP wnmve 20,000 40,000
’’ 31 h¯¨cvwZ wnmve 40,000

cÉk
 ² 3 ivR •KvÁ·vwb 2015 mvGji 1 RyjvB 4,00,000 UvKvq ‣KwU h¯¨cvwZ KÌq KGi| h¯¨cvwZi cwienb eÅq 27,000
UvKv, msÕ©vcb eÅq 33,000 UvKv ‣es f™²veGkl gƒjÅ 25,000 UvKv| •KvÁ·vwb cÉwZ eQi 31 wWGmÁ¼i KÌgnËvmgvb •Ri
c«¬wZGZ 20% nvGi AePq avhÆ KGi|
K. 4 eQGii RbÅ AePq wbYÆq mviwY cÉÕ§Z KGiv| 2
L. 4 eQGii AePq wnmve cÉÕ§Z KGiv| 4
M. Avw^ÆK AeÕ©vi weeiYxGZ h¯¨cvwZi DcÕ©vcb •`LvI| 4
3 bs cÉGk²i mgvavb
K 4 eQGii AePq mviwY wbYÆq:

eQi eQGii ÷i‚i gƒjÅ mgq AePGqi nvi evwlÆK AePq cyéxf„Z AePq eQGii ˆkGli gƒjÅ
2015 4,60,000 6 gvm 20% 46,000 46,000 4,14,000
2016 4,14,000 1 eQi 20% 82,800 1,28,800 3,31,200
2017 3,31,200 1 eQi 20% 66,240 1,95,040 2,64,960
2018 2,64,960 1 eQi 20% 52,992 2,48,032 2,11,968
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 ivR ˆKvÁ·vwb
AePq wnmve wnmvGei •KvW bs@
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY Rv:c†:
UvKv UvKv ˆWweU ˆKÌwWU
2015
wWGm.-31 cyéxf„Z AePq (h¯¨cvwZ) wnmve 46,000 46,000
” 31 Avq mvivsk 46,000
2016
wWGm.-31 cyéxf„Z AePq (h¯¨cvwZ) wnmve 82,800 82,800
” 31 Avq mvivsk 82,800
2017
wWGm.-31 cyéxf„Z AePq (h¯¨cvwZ) wnmve 66,240 66,240
” 31 Avq mvivsk 66,240
2018
wWGm.-31 cyéxf„Z AePq (h¯¨cvwZ) wnmve 52,992 52,992
” 31 Avq mvivsk 52,992
M
 ivR ˆKvÁ·vwb
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
....... mvGji 31 wWGmÁ¼i
weeiY UvKv UvKv
Õ©vqx mÁ·`: (2015)
h¯¨cvwZ 4,60,000
ev`: cyéxf„Z AePq (46,000) 4,14,000
Õ©vqx mÁ·`: (2016)
h¯¨cvwZ 4,60,000
ev`: cyéxf„Z AePq (1,28,800) 3,31,200
Õ©vqx mÁ·`: (2017)
h¯¨cvwZ 4,60,000
ev`: cyéxf„Z AePq (1,95,040) 2,64,960
Õ©vqx mÁ·`: (2018)
h¯¨cvwZ 4,60,000
ev`: cyéxf„Z AePq (2,48,032) 2,11,968

cÉk²4 2015 mvGji 1 Rvbyqvwi ZvwiGL cƒeÆvPj wj. 1,15,000 UvKv gƒGjÅi ‣KwU •gwkb KÌq KGi ‣es DÚ •gwkGbi

msÕ©vcb eve` 5,000 UvKv eÅq wbeÆvn KGi| 2017 mvGji 1 Rvbyqvwi ZvwiGL •KvÁ·vwb 58,000 UvKv gƒGjÅi AvGiv ‣KwU
•gwkb KÌq KGi, hvi cwienb I wegv LiP eve` 2,000 UvKv wbeÆvn Kiv nq| cÉwZ eQi 31 wWGmÁ¼i ZvwiGL mij‥iwLK
c«¬wZGZ 10% nvGi •gwkGbi Ici AePq avhÆ Kivi wm«¬v¯¦ MÉnY Kiv nq|
A K. Dfq •gwkGbi AePqGhvMÅ gƒjÅ wbYÆq KGiv| 2
A L. 2017 mvGji cÉGqvRbxq RvGe`v `vwLjv `vI| 4
A M. AePq wnmve I cyéxf„Z AePq wnmve cÉÕ§Z KGiv| (2015 •^GK 2017 mvj chƯ¦) 4
4 bs cÉGk²i mgvavb A
K Dfq •gwkGbi AePqGhvMÅ gƒjÅ wbYÆq:
weeiY 1g ˆgwkb 2q ˆgwkb
(UvKv) (UvKv)
•gwkGbi KÌqgƒjÅ 1,15,000 58,000
•hvM: msÕ©vcb eÅq/cwienb LiP 5,000 2,000
AePqGhvMÅ gƒjÅ 1,20,000 60,000
Dîi: cÉ^g •gwkGbi AePqGhvMÅ gƒjÅ 1,20,000 UvKv ‣es 2q •gwkGbi AePqGhvMÅ gƒjÅ 60,000 UvKv|
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 5

L
 cƒeÆvPj wj.
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2017
Rvby.-1 •gwkb wnmve 60,000
bM`vb wnmve 60,000
(bMG` •gwkb KÌq Kiv nGjv)
” 31 AePq LiP wnmve 18,000
cyéxf„Z AePq wnmve 18,000
(AePq LiP wnmvefzÚ Kiv nGjv)
” 31 Avq mvivsk 18,000
AePq LiP wnmve 18,000
(AePq LiP wnmve e®¬ Kiv nGjv)
ˆgvU 96,000 96,000
Dîi: RvGe`vi •hvMdj 96,000 UvKv|
MYbv: 2017 mvGji AePq wbYÆq:
weeiY UvKv UvKv
1g •gwkGbi AePq = AePqGhvMÅ gƒjÅ  10% = 1,20,000  10% 12,000
2q •gwkGbi AePq = AePqGhvMÅ gƒjÅ  10% = 60,000  10% 6,000
18,000
M
 cƒeÆvPj wj.
AePq wnmve wnmvGei •KvW bs@
Rv: ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†: UvKv UvKv ˆWweU ˆKÌwWU
2015
wWGm.-31 cyéxf„Z AePq wnmve 12,000 12,000
Avq mvivsk 12,000
2016
wWGm.-31 cyéxf„Z AePq wnmve 12,000 12,000
Avq mvivsk 12,000
2017
wWGm.-31 cyéxf„Z AePq wnmve 18,000 18,000
Avq mvivsk 18,000
cyéxf„Z AePq wnmve wnmvGei •KvW bs@
Rv: ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†: UvKv UvKv ˆWweU ˆKÌwWU
2015
wWGm.-31 AePq wnmve 12,000 12,000
2016
wWGm.-31 AePq wnmve 12,000 24,000
2017
wWGm.-31 AePq wnmve 18,000 42,000
Dîi: AePq wnmvGei eÅvGj´Ö 0 UvKv ‣es cyéxf„Z AePGqi •KÌwWU eÅvGj´Ö 42,000 UvKv|

cÉk²5 gqgbwmsn •UÇWvmÆ 2015 mvGji 1 Rvbyqvwi ZvwiGL 2,50,000 UvKv `vGgi ‣KwU •gwkb KÌq Kij| hvi msÕ©vcb

eÅq 10,000 UvKv| AvbygvwbK RxebKvj 5 eQi| f™²veGkl gƒjÅ 10,000 UvKv| •gwkbwUi •gvU Drcv`b ÞgZv 4,30,000
‣KK; ‣i AvbygvwbK Drcv`b ‣KK wbÁ²i…c:
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

2019 mvj 1,30,000 ‣KK


2018 mvj 1,00,000 ‣KK
2017 mvj 95,000 ‣KK
2016 mvj 70,000 ‣KK
2015 mvj 30,000 ‣KK
A K. ‣KK cÉwZ AePq wbYÆq KGiv| 2
A L. Drcv`b ÞgZv (‣KK) c«¬wZ eÅenvi KGi •gwkbwUi 5 eQGii AePq wbYÆq KGiv| 4
A M. cÉ^g wZb eQGii RbÅ RvGe`v `vwLjv `vI| 4
5 bs cÉGk²i mgvavb A
K ‣LvGb, •gwkGbi •gvU KÌqgƒjÅ = cÉK‡Z gƒjÅ + msÕ©vcb eÅq

= 2,50,000 + 10,000 = 2,60,000 UvKv
•gwkGbi •gvU KÌqgƒjÅ  f™²veGkl gƒjÅ 260000  10000 250000
‣KKcÉwZ AePq = = = = 0.58 UvKv
Drcv`b ÞgZv 430000 430000
Dîi: ‣KK cÉwZ AePq 0.58 UvKv|
L •gwkbwUi 5 eQGii AePq wbi…cY:
mvj Drcv`b ‰KK ‰KK cÉwZ AePq AePq MYbv ˆgvU evwlÆK AePq
2015 30,000 0.58 30,000  0.58 17,400
2016 70,000 0.58 70,000  0.58 40,600
2017 95,000 0.58 95,000  0.58 55,100
2018 1,00,000 0.58 1,00,000  0.58 58,000
2019 1,30,000 0.58 1,30,000  0.58 75,400
M
 gqgbwmsn ˆUÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
Rvby.-1 •gwkb wnmve 2,60,000
eÅvsK wnmve 2,60,000
(•gwkb KÌq wnmvefzÚ Kiv nGjv)
wWGm.-31 AePq LiP wnmve 17,400
cyéxf„Z AePq wnmve  •gwkb 17,400
(•gwkGbi AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 17,400
AePq LiP wnmve 17,400
(AePq LiP wnmve e®¬ Kiv nGjv)
2016
wWGm.-31 AePq LiP wnmve 40,600
cyéxf„Z AePq wnmve  •gwkb 40,600
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 40,600
AePq LiP wnmve 40,600
(AePq LiP wnmve e®¬ Kiv nGjv)
2017 AePq LiP wnmve 55,100
wWGm.-31 cyéxf„Z AePq wnmve  •gwkb 55,100
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 55,100
AePq LiP wnmve 55,100
(AePq LiP wnmve e®¬ Kiv nGjv)
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 7

cÉk²6 2016, 1 Rvbyqvwi ZvwiGL Rbve bvw`g-‣i wnmve eBGZ h¯¨cvwZi wnmvGei D«¼†î wQj 2,70,000 UvKv| 1 •g

ZvwiGL 20,000 UvKvi cyÕ¦K gƒGjÅi h¯¨cvwZ 16,000 UvKvq weKÌq Kiv nq| 1 •mG¶ŸÁ¼i ZvwiGL •KvÁ·vwb 60,000 UvKvi
AviI ‣KwU h¯¨cvwZ KÌq KGi| cÉwZ eQi 31 wWGmÁ¼i ZvwiGL •KvÁ·vwb ZvG`i wnmve mgvµ¦ KGi| KÌgnËvmgvb •Ri c«¬wZGZ
evwlÆK 20% nvGi AePq avhÆ Kiv nq|
A K. h¯¨cvwZ weKÌqRwbZ jvf ev ÞwZ wbYÆq KGiv| 2
A L. 2016 mvGji RvGe`v •`LvI| 4
A M. h¯¨cvwZ wnmve ‣es AePq wnmve ․Zwi KGiv| 4
6 bs cÉGk²i mgvavb
K h¯¨cvwZ weKÌqRwbZ jvf/ÞwZ wbYÆq:

weeiY UvKv UvKv
h¯¨cvwZ weKÌq 16,000
ev`: weKÌxZ h¯¨cvwZi cyÕ¦K gƒjÅ (20,000)
h¯¨cvwZ weKÌqRwbZ ÞwZ (4,000)
Dîi: h¯¨cvwZ weKÌqRwbZ ÞwZ 4,000 UvKv|
L Rbve bvw`g
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2016
‣wcÉj-30 AePq wnmve 1,429
cyéxf„Z AePq wnmve 1,429
(weKÌxZ h¯¨cvwZi Ici AePq avhÆ Kiv nGjv)
•g-1 bM`vb wnmve 16,000
h¯¨cvwZ weKÌqRwbZ ÞwZ 4,000
cyéxf„Z AePq wnmve 1,429
h¯¨cvwZ wnmve (MYbv-1) 21,429
(h¯¨cvwZ weKÌq wnmvefzÚ Kiv nGjv)
•mG¶Ÿ.-1 h¯¨cvwZ wnmve 60,000
bM`vb wnmve 60,000
(bZzb h¯¨cvwZ KÌq Kiv nGjv)
wWGm.-31 AePq wnmve 53,714
cyéxf„Z AePq wnmve  h¯¨cvwZ 53,714
(h¯¨cvwZi AePq avhÆ Kiv nGjv) [{(2,70,000  21,429)  20%} +
(60,000  20%  4/12}
” 31 Avq mvivsk (53,714 + 1,429) 55,143
AePq wnmve 55,143
(AePq wnmve e®¬ Kiv nGjv)
Avq mvivsk 4,000
h¯¨cvwZ weKÌqRwbZ ÞwZ 4,000
(h¯¨cvwZ weKÌGqi ÞwZ mg®¼q Kiv nGjv)
ˆgvU 1,95,715 1,95,715
Dîi: RvGe`vi •hvMdj 1,95,715 UvKv|
MYbv-1: weKÌxZ h¯¨cvwZi KÌqgƒjÅ wbi…cY:
awi, KÌqgƒjÅ = X UvKv
4 x
 cywéf„Z AePq = x  20%  = UvKv
12 15
x
kZÆgGZ, x  = 20,000
15
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

15x  x
ev, = 20,000
15
ev, 14x = 20,000  15
20000  15
ev, x =
14
 x = 21,429 UvKv
 cyéxf„Z AePq = (21,429  20,000) = 1,429 UvKv
M
 Rbve bvw`g
h¯¨cvwZ wnmve wnmvGei •KvW bs@
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY Rv:c†:
UvKv UvKv ˆWweU ˆKÌwWU
2016
Rvby.-1 eÅvGj´Ö 2,70,000
•g-1 bM`vb wnmve 16,000 2,64,000
”1 h¯¨cvwZ weKÌqRwbZ ÞwZ 4,000 2,50,000
”1 cyéxf„Z AePq wnmve 1,429 2,48,571
•mG¶Ÿ.-1 bM`vb wnmve 60,000 3,08,571
AePq wnmve wnmvGei •KvW bs@
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY Rv:c†:
UvKv UvKv ˆWweU ˆKÌwWU
2016
‣wcÉj-30 cyéxf„Z AePq wnmve 1,429 1,429
wWGm.-31 cyéxf„Z AePq wnmve 53,714 55,143
” 31 Avq mvivsk 55,143 0

cÉk²7 byi ‣´ŸvicÉvBR 2016 mvGji 1 Rvbyqvwi 4,30,000 UvKv gƒGjÅi ‣KwU •gwkb Avg`vwb KGi, hvi Avg`vwb ÷Í• I

RvnvR fvov h^vKÌGg 20,000 I 40,000 UvKv| •gwkbwU 1 gvPÆ ZvwiGL 10,000 UvKv eÅGq msÕ©vcb Kiv nq| •gwkbwUi
mÁ¿veÅ AvqyÓ•vj 5 eQi ‣es f™²veGkl gƒjÅ 1,00,000 UvKv aviYv Kiv nGœQ|
A K. mij‥iwLK c«¬wZGZ 2016 I 2017 mvGji AePq wbYÆq KGiv| 2
A L. 2016 I 2017 mvGji RvGe`v `vwLjv `vI| 4
A M. 2016 I 2017 mvGji RbÅ AePq LiP wnmve I cyéxf„Z AePq wnmve cÉÕ§Z KGiv| 4
7 bs cÉGk²i mgvavb A
K 2016 I 2017 mvGji AePq wbYÆq:

weeiY UvKv UvKv
•gwkGbi Avg`vwb gƒjÅ 4,30,000
•hvM: Avg`vwb ÷Í• 20,000
4,50,000
•hvM: RvnvR fvov 40,000
4,90,000
•hvM: msÕ©vcb eÅq 10,000
•gwkGbi ARÆb gƒjÅ 5,00,000
ev`: f™²veGkl gƒjÅ (1,00,000)
AePqGhvMÅ gƒjÅ 4,00,000
1 1
mij‥iwLK c«¬wZGZ AePGqi nvi =  100 =  100 = 20%
AvqyÓ•vj 5
 2016 mvGji AePq = (4,00,000  20%  10/12) UvKv = 66,667 UvKv
 2017 mvGji AePq (4,00,000  20%) = 80,000 UvKv
Dîi: 2016 mvGji AePq 66,667 UvKv ‣es 2017 mvGji AePq 80,000 UvKv|
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 9

L
 byi ‰´ŸvicÉvBR
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2016
Rvby-1 h¯¨cvwZ wnmve 4,90,000
eÅvsK wnmve 4,90,000
(•gwkGbi KÌqgƒjÅ, Avg`vwb ÷Í• I RvnvR fvov cwiGkva Kiv nGjv)
gvPÆ-1 h¯¨cvwZ wnmve 10,000
bM`vb wnmve 10,000
(bMG` h¯¨cvwZi msÕ©vcb eÅq wbeÆvn Kiv nGjv)
wWGm.-31 AePq LiP wnmve 66,667
cyéxf„Z AePq (h¯¨cvwZ) wnmve 66,667
(h¯¨cvwZi Ici AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 66,667
AePq LiP wnmve 66,667
(AePq wnmve e®¬ Kiv nGjv)
2017
wWGm.-31 AePq LiP wnmve 80,000
cyéxf„Z AePq (h¯¨cvwZ) wnmve 80,000
(h¯¨cvwZi Ici AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 80,000
AePq LiP wnmve 80,000
(AePq LiP wnmve e®¬ Kiv nGjv)
ˆgvU 7,93,334 7,93,334
Dîi: RvGe`vi •hvMdj 7,93,334 UvKv|
M
 byi ‰´ŸvicÉvBR
AePq LiP wnmve wnmvGei •KvW bÁ¼i@
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY Rv:c†:
UvKv UvKv ˆWweU ˆKÌwWU
2016
wWGm.-31 cyéxf„Z AePq wnmve 66,667 66,667
’’ 31 Avq mvivsk 66,667
2017
wWGm.-31 cyéxf„Z AePq wnmve 80,000 80,000
’’ 31 Avq mvivsk 80,000
cyéxf„Z AePq wnmve wnmvGei •KvW bÁ¼i@
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY Rv:c†:
UvKv UvKv ˆWweU ˆKÌwWU
2016
wWGm.-31 AePq LiP wnmve 66,667 66,667
2017
wWGm.-31 AePq LiP wnmve 80,000 1,46,667
Dîi: cyéxf„Z AePq wnmvGei •Ri 1,46,667 UvKv|

cÉk
 ² 8 2016 mvGji 1 Rvbyqvwi ZvwiGL ccyjvi WvqvMbwÕ¡K •m´Ÿvi •PGKi gvaÅGg 3,00,000 UvKv gƒGjÅi ‣KwU CT
Õ•Åvb •gwkb KÌq KGi| •gwkbwU Avbqb I msÕ©vcGbi RbÅ h^vKÌGg 25,000 UvKv I 25,000 UvKv LiP nq| •gwkbwUi
evwlÆK AePGqi cwigvY aiv nq 34,000 UvKv ‣es AvqyÓ•vj •kGl •gwkbwUi mÁ¿veÅ f™²veGkl gƒjÅ nGe 10,000 UvKv|
cÉwZÓ¤vbwU mij‥iwLK c«¬wZGZ AePq avhÆ Kivi wm«¬v¯¦ •bq| cÉwZ eQi 31 wWGmÁ¼i ZvwiGL cÉwZÓ¤vbwUi wnmveKvj •kl nq|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

A K. •gwkbwUi mÁ¿veÅ AvqyÓ•vj wbYÆq KGiv| 2


A L. AePq LiP wnmve I cyéxf„Z AePq wnmve cÉÕ¦yZ KGiv| (cÉ^g `yB eQGii RbÅ) 4
A M. Avw^ÆK AeÕ©vi weeiYxGZ CT Õ•Åvb •gwkbwUi DcÕ©vcb •`LvI| 4
8 bs cÉGk²i mgvavb A
K CT Õ•Åvb •gwkGbi AvqyÓ•vj wbYÆq:
•gwkGbi ARÆb gƒjÅ:
weeiY UvKv UvKv
CT Õ•Åvb •gwkb KÌq 3,00,000
•hvM: Avbqb eÅq 25,000
msÕ©vcb eÅq 25,000 50,000
ˆgwkGbi ˆgvU ARÆbgƒjÅ 3,50,000
•gwkGbi gƒjÅ  f™²veGkl gƒjÅ
evwlÆK AePq =
AvqyÓ•vj
350000  10000 340000
ev, 34,000 = ev AvqyÓ•vj = = 10
AvqyÓ•vj 34000
 AvqyÓ•vj = 10 eQi
Dîi: AvqyÓ•vj 10 eQi|
L ccyjvi WvqvMbwÕ¡K ˆm´Ÿvi
•WweU AePq LiP wnmve •KÌwWU
ZvwiL weeiY Rv:c†: UvKv ZvwiL weeiY Rv:c†: UvKv
2016 2016
wWGm.-31 cyéxf„Z AePq wnmve 34,000 wWGm.-31 Avq mvivsk 34,000
34,000 34,000
2017 2017
wWGm.-31 cyéxf„Z AePq wnmve 34,000 wWGm.-31 Avq mvivsk 34,000
34,000 34,000
•WweU cyéxf„Z AePq wnmve@ ˆgwkb •KÌwWU
ZvwiL weeiY Rv:c†: UvKv ZvwiL weeiY Rv:c†: UvKv
2016 2016
wWGm.-31 eÅvGj´Ö wm/wW 34,000 wWGm.-31 AePq LiP wnmve 34,000
34,000 34,000
2017 2017
wWGm.-31 eÅvGj´Ö wm/wW 68,000 Rvby.-1 eÅvGj´Ö we/wW 34,000
wWGm.-31 AePq LiP wnmve 34,000
68,000 2018 68,000
Rvby.-1 eÅvGj´Ö we/wW 68,000
M
 ccyjvi WvqvMbwÕ¡K ˆm´Ÿvi
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
...... mvGji 31 wWGmÁ¼i ZvwiGLi
weeiY UvKv UvKv
Õ©vqx mÁ·` (2016)
CT Õ•Åvb •gwkb 3,50,000
ev`: cyéxf„Z AePq (34,000) 3,16,000
Õ©vqx mÁ·` (2017)
CT Õ•Åvb •gwkb 3,50,000
ev`: cyéxf„Z AePq (68,000) 2,82,000
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 11

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²9 Rbve Avjfxbv Rvgvb 2010 mvGji 1 Rvbyqvwi ZvwiGL 1,00,00,000 UvKv gƒGjÅi ‣KwU dÅvkb wWRvBb •gwkb

Rvcvb •^GK Avg`vwb KGib| wZwb Avg`vwb ÷Í• 5,00,000 UvKv cwiGkva KGib| wZwb •gwkbwUi enb LiP I msÕ©vcb
LiP h^vKÌGg 40,000 UvKv I 60,000 UvKv wbeÆvn KGib| •gwkbwUi AvbygvwbK RxebKvj 10 eQi aiv nq ‣es Abygvb Kiv
nq AvbygvwbK RxebKvj •kGl •gwkbwU weKÌq KGi 16,00,000 UvKv cvIqv •hGZ cvGi| cÉwZ eQi 31 wWGmÁ¼i ZvwiGL
wnmveKvhÆ mgvµ¦ Kiv nq| [Xv. ˆev. 16]
A K. •gwkbwUi AePqGhvMÅ gƒjÅ wbi…cY KGiv| 2
A L. w«¼àY KÌgnËvmgvb c«¬wZGZ cÉ^g 3 eQGii AePq LiP wnmve cÉÕ§Z KGiv| 4
A M. mij‥iwLK c«¬wZGZ cÉ^g 4 eQGii RbÅ cyéxf„Z AePq@ •gwkb wnmve cÉÕ§Z KGiv| 4
9 bs cÉGk²i mgvavb A
K •gwkbwUi AePqGhvMÅ gƒjÅ wbi…cY:
weeiY UvKv UvKv UvKv
•gwkGbi KÌqgƒjÅ 1,00,00,000
•hvM: AbÅvbÅ LiP:
Avg`vwb ÷Í• 5,00,000
enb LiP 40,000
msÕ©vcb eÅq 60,000 6,00,000
1,06,00,000
ev`: f™²veGkl gƒjÅ (16,00,000)
AePqGhvMÅ gƒjÅ 90,00,000
Dîi: •gwkbwUi AePqGhvMÅ gƒjÅ 90,00,000 UvKv|
L AePq LiP wnmve
ˆWweU ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2010 2010
wWGm.-31 cyéxf„Z AePq  •gwkb wnmve 21,20,000 wWGm.-31 Avq mvivsk 21,20,000
21,20,000 21,20,000
2011 2011
wWGm.-31 cyéxf„Z AePq  •gwkb wnmve 16,96,000 wWGm.-31 Avq mvivsk 16,96,000
16,96,000 16,96,000
2012 2012
wWGm.-31 cyéxf„Z AePq  •gwkb wnmve 13,56,800 wWGm.-31 Avq mvivsk 13,56,800
13,56,800 13,56,800
AePq wbYÆq:
mvj cÉviwÁ¿K gƒjÅ AePGqi nvi AePq mgvcbx gƒjÅ
2010 1,06,00,000 20% 21,20,000 84,80,000
2011 84,80,000 20% 16,96,000 67,84,000
2012 67,84,000 20% 13,56,800 54,27,200
w«¼àY KÌgnËvmgvb •Ri c«¬wZGZ AePGqi nvi wbYÆq:
100% 100%
AePq nvi = 2=  2 = 20%|
AvqyÓ•vj 10
M cyéxf„Z AePq @ ˆgwkb wnmve
ˆWweU ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2010 2010
wWGm.-31 eÅvGj´Ö wm/wW 9,00,000 wWGm.-31 AePq LiP wnmve 9,00,000
9,00,000 9,00,000
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv


2011 2011
wWGm.-31 eÅvGj´Ö wm/wW 18,00,000 Rvby.-1 eÅvGj´Ö we/wW 9,00,000
wWGm.-31 AePq LiP wnmve 9,00,000
18,00,000 18,00,000
2012 2012
wWGm.-31 eÅvGj´Ö wm/wW 27,00,000 Rvby.-1 eÅvGj´Ö we/wW 18,00,000
wWGm.-31 AePq LiP wnmve 9,00,000
27,00,000 27,00,000
2013 2013
wWGm.-31 eÅvGj´Ö wm/wW 36,00,000 Rvby.-1 eÅvGj´Ö we/wW 27,00,000
wWGm.-31 AePq LiP wnmve 9,00,000
36,00,000 36,00,000
2014
Rvby.-1 eÅvGj´Ö we/wW 36,00,000
Dîi: cyéxf„Z AePq  •gwkb wnmvGei •Ri 36,00,000 UvKv (•KÌwWU)|

cÉk²10 nvwee gÅvbydÅvKPvwis •KvÁ·vwb 1 Rvbyqvwi, 2012 mvGj 4,90,000 UvKvq ‣KwU •gwkb KÌq KGi| •KvÁ·vwb cÉZÅvkv

KGi •gwkbwU •gvU 18,000 N¥Ÿv eÅenvi Kiv hvGe| AvqyÓ•vj •kGl •gwkbwUi f™²veGkl gƒjÅ nGe 40,000 UvKv| •gwkbwU
2012 mvGj 2,500 N¥Ÿv, 2013 mvGj 2,800 N¥Ÿv, 2014 mvGj 3,200 N¥Ÿv ‣es 2015 mvGj 3,500 N¥Ÿv eÅenvi Kiv
nGqwQj| [iv. ˆev. 16]
A K. N¥Ÿv cÉwZ •gwkGbi AePGqi cwigvY wbYÆq KGiv| 2
A L. KgÆN¥Ÿv nvi c«¬wZGZ •gwkGbi Pvi eQGii AePq mviwY ․Zwi KGiv| 4
A M. Pvi eQGii RbÅ cyéxf„Z AePq wnmve ․Zwi KGiv| 4
10 bs cÉGk²i mgvavb A
K N¥Ÿv cÉwZ •gwkGbi AePGqi cwigvY wbYÆq:

•gwkGbi •gvU gƒjÅ @ f™²veGkl gƒjÅ
N¥Ÿv cÉwZ AePq =
AvqyÓ•vGji •gvU N¥Ÿv
490000 @ 40000 450000
= = = 25 UvKv
18000 18000
Dîi: N¥Ÿv cÉwZ •gwkGbi AePGqi cwigvY 25 UvKv|
L KgÆN¥Ÿv nvi c«¬wZGZ •gwkGbi 4 eQGii AePq mviwY wbÁ²i…c:
AePq mviwY
eQi evwlÆK eÅenvi (N¥Ÿv) AePq nvi (N¥Ÿv cÉwZ) evwlÆK AePq cyéxf„Z AePq
2012 2,500 25 62,500 62,500
2013 2,800 25 70,000 1,32,500
2014 3,200 25 80,000 2,12,500
2015 3,500 25 87,500 3,00,000
Dîi: AePGqi cwigvY: 2012 62,500 UvKv; 2013 70,000 UvKv; 2014 80,000 UvKv ‣es 2015 87,500 UvKv|
M
cyéxf„Z AePq  ˆgwkb wnmve wnmvGei •KvW bs.........
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. (UvKv) (UvKv) ˆWweU ˆKÌwWU
2012
wWGm.-31 AePq LiP wnmve 62,500 62,500
2013
wWGm.-31 AePq LiP wnmve 70,000 1,32,500
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 13

Rv. ˆWweU ˆKÌwWU ˆRi


ZvwiL weeiY
c†. (UvKv) (UvKv) ˆWweU ˆKÌwWU
2014
wWGm.-31 AePq LiP wnmve 80,000 2,12,500
2015
wWGm.-31 AePq LiP wnmve 87,500 3,00,000
Dîi: cyéxf„Z AePq  •gwkb wnmvGei •Ri 3,00,000 UvKv (•KÌwWU)|

cÉk²11 fvby wmsn •UÇWvmÆ 2012 mvGji 1 Rvbyqvwi I 2014 mvGji 1 Rvbyqvwi h^vKÌGg 4,50,000 UvKv I 2,00,000 UvKv

gƒGjÅi `yBwU •gwkb KÌq KGi| [w`. ˆev. 16]
A K. 10% nvGi KÌgnËvmgvb •Ri c«¬wZGZ 2012 I 2013 mvGji AePGqi cwigvY wbYÆq KGiv| 2
A L. Pvi eQGii RbÅ •gwkb wnmve ․Zwi KGiv| 4
A M. 10% nvGi mij‥iwLK c«¬wZGZ AePq avhÆ KGi Pvi eQGii RbÅ cyéxf„Z AePq wnmve ․Zwi KGiv| 4
11 bs cÉGk²i mgvavb A
K KÌgnËvmgvb •Ri c«¬wZGZ AePGqi cwigvY wbYÆq:
2012 mvGji AePq = (4,50,000 – 10%) = 45,000 UvKv
2013 mvGji AePq = (4,50,000 @ 45,000) – 10% = 40,500 UvKv
Dîi: AePGqi cwigvY: 2012  45,000 UvKv ‣es 2013  40,500 UvKv|
L fvby wmsn ˆUÇWvmÆ
ˆWweU ˆgwkb wnmve ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2012 2012
Rvby.-1 eÅvsK wnmve 4,50,000 wWGm.-31 eÅvGj´Ö wm/wW 4,50,000
4,50,000 4,50,000
2013 2013
Rvby.-1 eÅvGj´Ö we/wW 4,50,000 wWGm.-31 eÅvGj´Ö wm/wW 4,50,000
4,50,000 4,50,000
2014
Rvby.-1 eÅvGj´Ö we/wW 4,50,000 2014
Rvby.-1 eÅvsK wnmve 2,00,000 wWGm.-31 eÅvGj´Ö wm/wW 6,50,000
6,50,000 6,50,000
2015 2015
Rvby.-1 eÅvGj´Ö we/wW 6,50,000 wWGm.-31 eÅvGj´Ö wm/wW 6,50,000
6,50,000 6,50,000
2016
Rvby.-1 eÅvGj´Ö we/wW 6,50,000
Dîi: •gwkb wnmvGei •Ri 6,50,000 UvKv|
M fvby wmsn ˆUÇWvmÆ
ˆWweU cyéxf„Z AePq  ˆgwkb wnmve ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2012 2012
wWGm.-31 eÅvGj´Ö wm/wW 45,000 wWGm.-31 AePq LiP wnmve 45,000
45,000 45,000
2013 2013
wWGm.-31 eÅvGj´Ö wm/wW 90,000 Rvby.-1 eÅvGj´Ö we/wW 45,000
wWGm.-31 AePq LiP wnmve 45,000
90,000 90,000
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv


2014 2014
wWGm.-31 eÅvGj´Ö wm/wW 1,55,000 Rvby.-1 eÅvGj´Ö we/wW 90,000
wWGm.-31 AePq LiP wnmve 65,000
1,55,000 1,55,000
2015 2015
wWGm.-31 eÅvGj´Ö wm/wW 2,20,000 Rvby.-1 eÅvGj´Ö we/wW 1,55,000
wWGm.-31 AePq LiP wnmve 65,000
2,20,000 2,20,000
2016
Rvby.-1 eÅvGj´Ö we/wW 2,20,000
Dîi: cyéxf„Z AePq  •gwkb wnmvGei •Ri 2,20,000 UvKv|
evwlÆK AePq wbYÆq:
1g •gwkGbi evwlÆK AePq = 4,50,000 – 10% = 45,000 UvKv ‣es
2q •gwkGbi evwlÆK AePq = 2,00,000 – 10% = 20,000 UvKv|

cÉk²12 widvZ •KvÁ·vwbi `vjvGbi KÌqgƒjÅ ‣es 2014 mvGji 31 wWGmÁ¼i ZvwiL chƯ¦ cyéxf„Z AePGqi cwigvY wbGÁ² cÉ`î

nGjv:
UvKv
`vjvGbi KÌqgƒjÅ 30,00,000
ev`: cyéxf„Z AePq 10,00,000
`vjvGbi eB gƒjÅ 20,00,000
mij‥iwLK c«¬wZGZ `vjvbwUi evwlÆK AePGqi cwigvY 1,00,000 UvKv| 2015 mvGji 1 RyjvB ZvwiGL `vjvbwU 25,00,000
UvKvq ‣givb •KvÁ·vwbi wbKU weKÌq Kiv nq| [Kz. ˆev. 16]
A K. 2015 mvGj weKÌq chƯ¦ `vjvbwUi AePGqi cwigvY wbYÆq KGiv| 2
A L. 2015 mvGj msNwUZ •jbG`Gbi cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. `vjvb wnmve ‣es cyéxf„Z AePq wnmve ․Zwi KGiv| 4
12 bs cÉGk²i mgvavb A
K 2015 mvGj weKÌq chƯ¦ `vjvbwUi AePGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cyéxf„Z AePGqi •Ri 10,00,000
 100000 – 6
•hvM: PjwZ eQGii AePq   50,000
 12 
`vjvbwUi ˆgvU AePq 10,50,000
Dîi: weKÌq chƯ¦ •gvU AePGqi cwigvY 10,50,000 UvKv|
L widvZ ˆKvÁ·vwb
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
RyjvB-1 AePq LiP wnmve 50,000
cyéxf„Z AePq wnmve 50,000
(AePh avhÆ Kiv nGjv)
’’ 1 eÅvsK wnmve 25,00,000
cyéxf„Z AePq wnmve 10,50,000
`vjvb wnmve 30,00,000
`vjvb weKÌqRwbZ jvf 5,50,000
(cyivZb `vjvb weKÌq Kiv nGjv)
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 15

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv


wWGm.-31 Avq mvivsk 50,000
AePq LiP wnmve 50,000
(AePq wnmve e®¬ Kiv nGjv)
’’ 31 `vjvb weKÌqRwbZ jvf 5,50,000
Avq mvivsk 5,50,000
(mÁ·` weKÌqRwbZ Avq wnmve e®¬ Kiv nGjv)
ˆgvU 42,00,000 42,00,000
Dîi: RvGe`vi •hvMdj 42,00,000 UvKv|
M widvZ ˆKvÁ·vwb
LwZqvb ewn
ˆWweU `vjvb wnmve ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2015 2015
Rvby.-1 eÅvGj´Ö we/wW 30,00,000 RyjvB-1 eÅvsK wnmve 19,50,000
”1 cyéxf„Z AePq wnmve 10,50,000
30,00,000 30,00,000
ˆWweU cyéxf„Z AePq wnmve ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2015 2015
RyjvB-1 `vjvb wnmve 10,50,000 Rvby.-1 eÅvGj´Ö we/wW 10,00,000
RyjvB-1 AePq wnmve 50,000
10,50,000 10,50,000

cÉk²13 w` IGgMv •KvÁ·vwb wj. 2015 mvGji 1 Rvbyqvwi ZvwiGL 4,80,000 UvKvi ‣KwU •gwkb KÌq KGi Dnvi cwienb I

msÕ©vcb eve` h^vKÌGg 5,000 UvKv I 15,000 UvKv LiP KGi| •gwkbwUi AvbygvwbK AvqyÓ•vj 10 eQi ‣es f™²veGkl gƒjÅ
50,000 UvKv| cÉwZ eQi 31 wWGmÁ¼i ZvwiGL •KvÁ·vwb Zvi wnmve e®¬ KGi ‣es wÕ©i wKwÕ¦GZ AePq avhÆ nq| [P. ˆev. 16]
A K. •gwkbwUi evwlÆK AePGqi cwigvY wbYÆq KGiv| 2
A L. 2015 mvGji AePq msKÌv¯¦ RvGe`v `vwLjv `vI| 4
A M. •gwkb wnmve ‣es AePq LiP wnmvGei LwZqvb KGiv| 4
13 bs cÉGk²i mgvavb A
K •gwkbwUi evwlÆK AePGqi cwigvY wbYÆq:

weeiY UvKv UvKv UvKv
ˆgwkGbi ARÆb gƒjÅ:
•gwkb KÌq 4,80,000
ˆhvM: AbÅvbÅ LiP:
cwienb eÅq 5,000
msÕ©vcb eÅq 15,000 20,000
ˆgvU ˆgwkGbi ARÆb gƒjÅ 5,00,000
ARÆb gƒjÅ @ f™²veGkl gƒjÅ 500000 @ 50000
evwlÆK AePq = = = 45,000 UvKv|
AvbygvwbK AvqyÓ•vj 10
Dîi: evwlÆK AePGqi cwigvY 45,000 UvKv|
L w`. IGgMv ˆKvÁ·vwb wj.
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2015
wWGm.-31 AePq LiP wnmve 45,000
cyéxf„Z AePq  •gwkb wnmve 45,000
(•gwkGbi AePq avhÆ Kiv nGjv)
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv


’’ 31Avq mvivsk 45,000
AePq LiP wnmve 45,000
(AePq LiP wnmve e®¬ Kiv nGjv)
ˆgvU 90,000 90,000
Dîi: RvGe`vi •hvMdj 90,000 UvKv|
M
 w` IGgMv ˆKvÁ·vwb wj.
ˆgwkb wnmve wnmvGei •KvW bs
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
UvKv UvKv ˆWweU ˆKÌwWU
2015
Rvby.-1 bM`vb wnmve 4,80,000 4,80,000
” 1 bM`vb wnmve 20,000 5,00,000
AePq LiP wnmve wnmvGei •KvW bs
ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
UvKv UvKv ˆWweU ˆKÌwWU
2015
wWGm.-31 cyéxf„Z AePq  •gwkb wnmve 45,000 45,000
’’ 31 Avq mvivsk 45,000
Dîi: •gwkb wnmvGei •Ri (•WweU) 5,00,000 UvKv|

cÉk²14 2014 mvGji 1 Rvbyqvwi ZvwiGL ivwRe ‣´£ •Kvs 3,10,000 UvKvq ‣KwU •gwkb KÌq KGi| DÚ •gwkGbi Avg`vwb ÷Í•

20,000 UvKv, RvnvR fvov 5,000 UvKv I msÕ©vcb eÅq 25,000 UvKv| •gwkbwUi AvbygvwbK AvqyÓ•vj 5 eQi ‣es f™²veGkl
gƒjÅ 10,000 UvKv| cÉwZÓ¤vbwUi wnmveKvj 31 wWGmÁ¼i •kl nq ‣es mij‥iwLK c«¬wZGZ AePq avhÆ Kiv nq| [wm. ˆev. 16]
A K. •gwkGbi ARÆb gƒjÅ wbYÆq KGiv| 2
A L. ivwRe ‣´£ •Kvs-‣i wnmve eBGZ 2014 ‣es 2015 mvGji •gwkb KÌq ‣es AePq msKÌv¯¦ cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. 2014 ‣es 2015 mvGji •kl ZvwiGL ivwRe ‣´£ •Kvs-‣i Avw^ÆK AeÕ©vi weeiYxGZ •gwkb KxfvGe cÉ`wkÆZ nGe •`LvI| 4
14 bs cÉGk²i mgvavb A
K •gwkGbi ARÆb gƒjÅ wbYÆq:

weeiY UvKv UvKv UvKv
•gwkb KÌq 3,10,000
•hvM: AbÅvbÅ cÉZÅÞ LiP:
Avg`vwb ÷Í• 20,000
RvnvR fvov 5,000
msÕ©vcb eÅq 25,000 50,000
ˆgwkGbi ARÆb gƒjÅ 3,60,000
Dîi: •gwkGbi ARÆb gƒjÅ 3,60,000 UvKv|
L ivwRe ‰´£ ˆKvs
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU UvKv ˆKÌwWU UvKv
2014
Rvby.-1 •gwkb wnmve 3,60,000
eÅvsK wnmve 3,60,000
(•gwkb KÌq I AbÅvbÅ cÉZÅÞ LiP wnmvefzÚ Kiv nGjv)
wWGm.-31 AePq LiP wnmve 70,000
cyéxf„Z AePq  •gwkb wnmve 70,000
(AePq LiP avhÆ Kiv nGjv)
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 17

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU UvKv ˆKÌwWU UvKv


’’ 31 Avq mvivsk 70,000
AePq LiP wnmve 70,000
(AePq LiP wnmve e®¬ Kiv nGjv )
2015
wWGm.-31 AePq LiP wnmve 70,000
cyéxf„Z AePq  •gwkb wnmve 70,000
(AePq LiP avhÆ Kiv nGjv)
’’ 31 Avq mvivsk 70,000
AePq LiP wnmve 70,000
(AePq LiP wnmve e®¬ Kiv nGjv)
ˆgvU 6,40,000 6,40,000
Dîi: RvGe`vi •hvMdj 6,40,000 UvKv|
M
 ivwRe ‰´£ ˆKvs
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i,....
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
Õ©vqx mÁ·`: (2014)
•gwkb 3,60,000
ev`: cyéxf„Z AePq (70,000) 2,90,000
Õ©vqx mÁ·`: (2015)
•gwkb 3,60,000
ev`: cyéxf„Z AePq (70,000 + 70,000) (1,40,000) 2,20,000
Dîi: •gwkGbi gƒjÅ: 2014  2,90,000 UvKv ‣es 2015  2,20,000 UvKv|

cÉk²15 AvõyÍÏvn ‣´£ •Kvs 2014 mvGji 1 RyjvB bM` 9,00,000 UvKv gƒGjÅi ‣KwU •gwkb KÌq KGi| DÚ •gwkb emvGbv

LiP nq 1,00,000 UvKv| AvqyÓ•vj aiv nq 10 eQi ‣es f™²veGkl gƒjÅ aiv nq 50,000 UvKv| 31 wWGmÁ¼i ZvwiGL wnmve
eQi •kl nq| wÕ©i wKwÕ¦ c«¬wZGZ AePq avhÆ Kiv nq| [e. ˆev. 16]
A K. evwlÆK AePGqi cwigvY wbYÆq KGiv| 2
A L. 2014 I 2015 mvGji cÉGqvRbxq RvGe`v •`LvI| 4
A M. AePq LiP wnmve ‣es cyéxf„Z AePq wnmve •`LvI (2014 I 2015 mvGji RbÅ)| 4
15 bs cÉGk²i mgvavb A
K evwlÆK AePGqi cwigvY wbYÆq:

•gwkGbi ARÆb gƒjÅ @ f™²veGkl gƒjÅ
evwlÆK AePq =
AbywgZ AvqyÓ•vj
(900000 + 100000) @ 50000
=
10
= 95,000 UvKv
Dîi: evwlÆK AePGqi cwigvY 95,000 UvKv|
L AvõyÍÏvn ‰´£ ˆKvs
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv
2014
RyjvB-1 •gwkb wnmve 10,00,000
bM`vb wnmve 10,00,000
( •gwkb KÌq ‣es •gwkb emvGbv LiP wnmvefzÚ Kiv nGjv)
18 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: ˆWweU UvKv ˆKÌwWU UvKv


wWGm.-31 AePq LiP wnmve 47,500
cyéxf„Z AePq  •gwkb wnmve 47,500
(AePq avhÆ Kiv nGjv)
’’ 31 Avq mvivsk 47,500
AePq LiP wnmve 47,500
(AePq wnmve e®¬ Kiv nGjv)
2015 AePq LiP wnmve 95,000
wWGm.-31 cyéxf„Z AePq  •gwkb wnmve 95,000
(AePq avhÆ Kiv nGjv)
Avq mvivsk 95,000
” 31 AePq LiP wnmve 95,000
(AePq wnmve e®¬ Kiv nGjv)
ˆgvU 12,85,000 12,85,000
Dîi: RvGe`vi •hvMdj 12,85,000 UvKv|
M AvõyÍÏvn ‰´£ ˆKvs
ˆWweU AePq LiP wnmve ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2014 2014
wWGm.-31 cyéxf„Z AePq @ ˆgwkb wnmve 47,500 wWGm.-31 Avq mvivsk 47,500
47,500 47,500
2015 2015
wWGm.-31 cyéxf„Z AePq @ ˆgwkb wnmve 95,000 wWGm.-31 Avq mvivsk 95,000
95,000 95,000
ˆWweU cyéxf„Z AePq  ˆgwkb wnmve ˆKÌwWU
ZvwiL weeiY Rv.c†. UvKv ZvwiL weeiY Rv.c†. UvKv
2014 2014
wWGm.-31 eÅvGj´Ö wm/wW 47,500 wWGm.-31 AePq LiP wnmve 47,500
47,500 47,500
2015 2015
wWGm.-31 eÅvGj´Ö wm/wW 1,42,500 Rvby.-1 eÅvGj´Ö we/wW 47,500
wWGm.-31 AePq LiP wnmve 95,000
1,42,500 1,42,500
2016
Rvby.-1 eÅvGj´Ö we/wW 1,42,500
Dîi: cyéxf„Z AePGqi •Ri 1,42,500 UvKv (•KÌwWU)|

cÉk²16 1 Rvbyqvwi 2013 ZvwiL mvwe»i •KvÁ·vbx 60,000 UvKv gƒGjÅi ‣KwU •gwkb KÌq KGib| •gwkbwUi AvqyÓ•vj 10

eQi ‣es f™²veGkl gƒjÅ 5,000 UvKv| [Xv. ˆev. 15 ]
A K. KÌgnËvmgvb •Ri c«¬wZGZ 10% nvGi cÉ^g `yB eQGii AePq wbYÆq KGiv| 2
A L. mij ․iwLK c«¬wZ AbymiY KGi cÉ^g `yB eQGii RbÅ AePq LiP wnmve I cyéxf„Z AePq wnmve ․Zwi KGiv| 4
A M. mij ․iwLK c«¬wZ AbymiY KGi cÉ^g `yB eQGii Avq weeiYx I Avw^ÆK AeÕ©vi weeiYxGZ ‣i cÉwZdjb •`LvI| 4
16 bs cÉGk²i mgvavb A
K KÌgnËvmgvb •Ri c«¬wZGZ AePq wbi…cY:

eQi mÁ·G`i cÉviwÁ¿K gƒjÅ AePGqi nvi AePq cyéxf„Z AePq mgvcbx gƒjÅ (cÉviwÁ¿K gƒjÅ  AePq)
2013 60,000 10% 6,000 6,000 54,000
2014 54,000 10% 5,400 11,400 48,600
Dîi: AePq: 2013 @6,000 UvKv ‣es 2014 @5,400 UvKv|
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 19

L mij‥iwLK c«¬wZGZ evwlÆK AePq wbi…cY:


•gwkGbi gƒjÅ  f™²veGkl gƒjÅ 60000  5000 55000
evwlÆK AePq = = = = 5,500 UvKv
mÁ·G`i AvqyÓ•vj 10 10
mvwe»i ˆKvÁ·vwb
LwZqvb
•WweU AePq LiP wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2013 2013
wWGm.-31 cyéxf„Z AePq wnmve 5,500 wWGm.-31 Avq mvivsk 5,500
5,500 5,500
2014 2014
wWGm.-31 cyéxf„Z AePq wnmve 5,500 wWGm.-31 Avq mvivsk 5,500
5,500 5,500
•WweU cyéxf„Z AePq wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2013 2013
wWGm.-31 eÅvGj´Ö wm/wW 5,500 wWGm.-31 AePq LiP wnmve 5,500
5,500 5,500
2014 2014
wWGm.-31 eÅvGj´Ö wm/wW 11,000 Rvby.-1 eÅvGj´Ö we/wW 5,500
wWGm.-31 AePq LiP wnmve 5,500
11,000 11,000
2015
Rvby.-31 eÅvGj´Ö we/wW 11,000
Dîi: evwlÆK AePq (2013 I 2014) 5,500 UvKv; cyéxf„Z AePq wnmve (•KÌwWU) 11,000 UvKv|
M mij ․iwLK c«¬wZ Abymib KGi cÉ^g `yB eQGii RbÅ Avq weeiYx I Avw^ÆK AeÕ©vi weeiYxGZ ‣i cÉwZdjb wbGÁ²

•`LvGbv nGjv:
mvwe»i ˆKvÁ·vwb
wek` Avq weeiYx (AvswkK)
...... mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
2013:
cwiPvjb LiP:
•gwkGbi AePq 5,500 
2014:
cwiPvjb LiP:
•gwkGbi AePq 5,500 
mvwe»i ˆKvÁ·vwb
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2013
weeiY UvKv UvKv
Õ©vqx mÁ·`:
•gwkb 60,000
ev`: cyéxf„Z AePq (5,500) 54,500
20 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

mvwe»i ˆKvÁ·vwb
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv
Õ©vqx mÁ·`:
•gwkb 60,000
ev`: cyéxf„Z AePq (5,500 + 5,500) (11,000) 49,000

cÉk²17 2012 mvGji 1 Rvbyqvwi ZvwiGL nvwgg •UÇWvmÆ 4,00,000 UvKvq ‣KwU •gwkb KÌq KGi cwienb eÅq 40,000 UvKv

‣es 60,000 UvKv msÕ©vcb eÅq cÉ`vb Kij| •gwkbwUi AvqyÓ•vj cuvP eQi ‣es f™²veGkl gƒjÅ 1,50,000 UvKv| nvwgg
•UÇWvmÆ KÌgnËvmgvb •Ri c«¬wZGZ AePq avhÆ KGi: [w`. ˆev. 15]
A K. AePGqi nvi ‣es 1g ermGii AePGqi cwigvY wbYÆq KGiv| 2
A L. cÉ^g `yB eQGii •gwkb wnmve I AePq wnmve ․Zwi KGiv| 4
A M. cÉ^g wZb eQGii cyéxf„Z AePq wnmve ․Zwi KGiv| 4
17 bs cÉGk²i mgvavb A
K KÌgnËvmgvb c«¬wZGZ AePGqi nvi wbYÆq:
 N
f™²veGkl gƒjÅ
KÌgnvmgvb •Ri c«¬wZGZ AePq nvi AePq nvi = 1 
 mÁ·G`i gƒjÅ  – 100
 5 150000

= 1 
500000
– 100

 5 
= 1  0.30 – 100
= (1  0.786) – 100
= 21.40%
 1g eQGii AePq = (5,00,000 – 21.40%) = 1,07,000 UvKv|
Dîi: KÌgnËvmgvb •Ri c«¬wZGZ AePGqi nvi 21.40%, cÉ^g eQGii AePq 1,07,000 UvKv|
L ˆgwkb wnmve wnmvGei •KvW bs
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2012
Rvby.-1 bM`vb wnmve 5,00,000 5,00,000
2013
Rvby.-1 eÅvGj´Ö we/wW 5,00,000
AePq wnmve wnmvGei •KvW bs
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2012
wWGm.-31 cyéxf„Z AePq wnmve (K •^GK cÉvµ¦) 1,07,000 1,07,000
” 31 Avq mvivsk 1,07,000
2013
wWGm.-31 cyéxf„Z AePq wnmve (MYbv-1) 84,102 84,102
” 31 Avq mvivsk 84,102
Dîi: •gwkb wnmve 5,00,000 UvKv| AePq: 2012  1,07,000 UvKv; 2013  84,102 UvKv|
MYbv: 1. 2013 mvGji AePq = [(5,00,000  1,07,000)  21.40%]
= 84,102
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 21

M
 cyéxf„Z AePq wnmve wnmvGei •KvW bs
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2012
wWGm.-31 AePq wnmve (K •^GK cÉvµ¦) 1,07,000 1,07,000
2013
wWGm.-31 AePq wnmve 84,102 1,91,102
2014
wWGm.-31 AePq wnmve (MYbv) 66,104 2,57,206
Dîi: cyéxf„Z AePq wnmve 2,57,206 UvKv|
MYbv: 2014 mvGji AePq = [(5,00,000  1,91,102)  21.40%] = 66,104

cÉk²18 wg. gvi‚d 2013 mvGji 1 Rvbyqvwi ZvwiGL 80,000 UvKvq ‣KwU •gwkb KÌq KGib| •gwkbwUi AvbygvwbK AvqyÓ•vj

10 eQi ‣es f™²veGkl gƒjÅ 5,000 UvKv| wg. gvi‚d cÉwZ eQi 31 wWGmÁ¼i ZvwiGL wnmve e®¬ KGi ‣es KÌgnËvgvb •Ri
c«¬wZGZ AePq avhÆ KGi| [Kz. ˆev. 15]
A K. KÌgnËvmgvb •Ri c«¬wZGZ AePGqi nvi wbYÆq KGiv| 2
A L. cÉ^g `yB eQGii AePq ZvwjKv I •gwkb wnmve ․Zwi KGiv| 4
A M. cÉ^g `yB eQGii cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
18 bs cÉGk²i mgvavb A
K KÌgnËvmgvb •Ri c«¬wZGZ AePGqi nvi wbYÆq:

 N
f™²veGkl gƒjÅ
AePq nvi = 1 
 mÁ·G`i gƒjÅ  – 100
 10 5000 

= 1 
80000
– 100

 10 
= 1  0.0625 – 100
= (1  0.7579) – 100
= 24.21%
Dîi: KÌgnËvmgvb •Ri c«¬wZGZ AePGqi nvi 24.21%|
L AePq ZvwjKv:
mvj cÉviwÁ¿K gƒjÅ AePGqi nvi evwlÆK AePq cyéxf„Z AePq mgvcbx gƒjÅ (cÉviwÁ¿K gƒjÅ  evwlÆK AePq)
2013 80,000 24.21% 19,368 19,368 60,632
2014 60,632 24.21% 14,679 34,047 45,953
ˆgwkb wnmve wnmvGei •KvW bs
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2013
Rvby.-1 bM`vb wnmve 80,000 80,000
2014
Rvby.-1 eÅvGj´Ö we/wW 80,000
Dîi: AePq: 2013 mvj  19,368 UvKv; 2014 mvj  14,679 UvKv; •gwkb wnmve (•WweU) 80,000 UvKv|
M wg. gvi‚d
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2013
Rvby.-1 •gwkb wnmve 80,000
bM`vb wnmve 80,000
(•gwkb KÌq wnmvefzÚ Kiv nGjv)
22 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)


wWGm.-31 AePq LiP wnmve 19,368
cyéxf„Z AePq wnmve  •gwkb 19,368
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 19,368
AePq LiP wnmve 19,368
(AePq LiP wnmve e®¬ Kiv nGjv)
2014
wWGm.-31 AePq LiP wnmve 14,679
cyéxf„Z AePq wnmve  •gwkb 14,679
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 14,679
AePq LiP wnmve 14,679
(AePq LiP wnmve e®¬ Kiv nGjv)

cÉk²19 wcqvm •UÇWvmÆ 2010 mvGji 1 Rvbyqvwi ZvwiGL 2,00,000 UvKvq ‣KwU h¯¨ KÌq KGi| h¯¨wUi AvqyÓ•vj 10 eQi|

AvqyÓ•vj •kGl h¯¨wUi f™²veGkl gƒjÅ 20,000 UvKv| 31-12-2014 ZvwiGL wcqvm •UÇWvmÆ DÚ h¯¨wU 1,00,000 UvKvq weKÌq
KGi| cÉwZÓ¤vbwU cÉwZ eQi 31 wWGmÁ¼i ZvwiGL evwlÆK wnmve mgvµ¦ KGi| [P. ˆev. 15]
A K. mij‥iwLK c«¬wZGZ evwlÆK AePGqi cwigvY wbYÆq KGiv| 2
A L. mij‥iwLK c«¬wZGZ 2010 I 2011 mvGji RvGe`v `vwLjv •`LvI| 4
A M. Pjgvb •Ri QGK 2010 I 2011 mvGji cyéxf„Z AePq wnmve I h¯¨cvwZ wnmve ․Zwi KGiv| 4
19 bs cÉGk²i mgvavb A
K evwlÆK AePGqi cwigvY wbYÆq:

ARÆb gƒjÅ  f™²veGkl gƒjÅ 200000  20000
evwlÆK AePq = =  = 18,000 UvKv
AbywgZ AvqyÓ•vj  10 
Dîi: evwlÆK AePq 18,000 UvKv|
L wcqvm ˆUÇWvmÆ
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2010
Rvby.-1 h¯¨cvwZ wnmve 2,00,000
bM`vb wnmve 2,00,000
(h¯¨cvwZ KÌq Kiv nGjv)
wWGm.-31 AePq LiP wnmve 18,000
cyéxf„Z AePq wnmve  h¯¨cvwZ 18,000
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 18,000
AePq LiP wnmve 18,000
(AePq LiP wnmve e®¬ Kiv nGjv)
2011
wWGm.-31 AePq LiP wnmve 18,000
cyéxf„Z AePq wnmve  h¯¨cvwZ 18,000
(AePq avhÆ Kiv nGjv)
” 31 Avq mvivsk 18,000
AePq LiP wnmve 18,000
(AePq LiP wnmve e®¬ Kiv nGjv)
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 23

M
 wcqvm ˆUÇWvmÆ
h¯¨cvwZ wnmve wnmvGei ˆKvW bs...
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2010
Rvby.-1 bM`vb wnmve 2,00,000 2,00,000
2011
Rvby.-1 eÅvGj´Ö we/wW 2,00,000
cyéxf„Z AePq wnmve  h¯¨cvwZ wnmvGei ˆKvW bs...
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2010
wWGm.-31 AePq LiP wnmve 18,000 18,000
2011
Rvby.-1 eÅvGj´Ö we/wW 18,000
wWGm.-31 AePq LiP wnmve 18,000 36,000
Dîi: h¯¨cvwZ wnmve 2,00,000 UvKv; cyéxf„Z AePq wnmve 36,000 UvKv|
cÉk²20 2012 mvGji 1 Rvbyqvwi ZvwiGL wgt Avw`j ‣´£ •Kvs wj. 1,75,000 UvKv gƒGjÅi ‣KwU •gwkb KÌq KGib| DÚ

•gwkGbi msÕ©vcb eÅq nq 25,000 UvKv| evwlÆK 20% nvGi KÌgnËvmgvb •Ri c«¬wZGZ •gwkGbi Ici AePq avhÆ Kivi
wm«¬v¯¦ MÉnY Kiv nq| cÉwZ eQi 31 wWGmÁ¼i wnmveKvj •kl nq| [wm. ˆev. 15 ]
A K. 2012 •^GK 2014 mvj chƯ¦ mgGqi AePq mviwY wbYÆq KGiv| 2
A L. 2012 •^GK 2014 mvj chƯ¦ cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. 2012 •^GK 2014 mvj chƯ¦ mgGqi AePq mwçwZ wnmve cÉÕ§Z KGiv| 4
20 bs cÉGk²i mgvavb A
K AePq mviYx
eQi cÉviwÁ¿K gƒjÅ evwlÆK AePq cyéxf„Z AePq mgvcbx gƒjÅ
2012 2,00,000 2,00,000  20% = 40,000 40,000 1,60,000
2013 1,60,000 1,60,000  20% = 32,000 72,000 1,28,000
2014 1,28,000 1,28,000  20% = 25,600 97,600 1,02,400
Dîi: AePq: 2012 mvj 40,000 UvKv; 2013 mvj 32,000 UvKv; 2014 mvj 25,600 UvKv|
L wg. Avw`j
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2012
Rvby.-1 •gwkb wnmve 2,00,000
bM`vb wnmve 2,00,000
(bM` UvKvq •gwkb KÌq KGib ‣es Dnvi msÕ©vcb eÅq cÉ`vb KGib|)
wWGm.-31 AePq LiP wnmve 40,000
AePq mwçwZ wnmve 40,000
(evwlÆK AePq wnmvefzÚ nGjv)
” 31 Avq mvivsk 40,000
AePq LiP wnmve 40,000
(wnmveKvj •kGl AePq LiP wnmve e®¬ Kiv nGjv)
2013
wWGm.-31 AePq LiP wnmve 32,000
AePq mwçwZ wnmve 32,000
(evwlÆK AePq wnmvefzÚ nGjv)
24 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)


” 31 Avq mvivsk 32,000
AePq LiP wnmve 32,000
(wnmveKvj •kGl AePq LiP wnmve e®¬ Kiv nGjv)
2014
wWGm.-31 AePq LiP wnmve 25,600
AePq mwçwZ wnmve 25,600
(evwlÆK AePq wnmvefzÚ nGjv)
” 31 Avq mvivsk 25,600
AePq LiP wnmve 25,600
(wnmveKvj •kGl AePq LiP wnmve e®¬ Kiv nGjv)
M AePq mwçwZ wnmve
•WweU •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2010 2010
wWGm.-31 eÅvGj´Ö wm/wW 40,000 wWGm.-31 AePq LiP wnmve 40,000
40,000 40,000
2011 2011
wWGm.-31 eÅvGj´Ö wm/wW 72,000 Rvby.-1 eÅvGj´Ö we/wW 40,000
wWGm.-31 AePq LiP wnmve 32,000
72,000 72,000
2012 2012
wWGm.-31 eÅvGj´Ö wm/wW 97,600 Rvby.-1 eÅvGj´Ö we/wW 72,000
wWGm.-31 AePq LiP wnmve 25,600
97,600 97,600
2013
Rvby.-1 eÅvGj´Ö we/wW 97,600
Dîi: AePq mwçwZ wnmvGei •Ri 97,600 UvKv|
cÉk²21 hgybv wjwgGUW 2013 mvGji 1 Rvbyqvwi ZvwiGL 6,00,000 UvKv gƒGjÅi ‣KwU •gwkb KÌq KGi, cwienb LiP I

msÕ©vcb eÅq eve` h^vKÌGg 20,000 UvKv I 30,000 UvKv cÉ`vb KiGjb, •gwkbwUi AvqyÓ•vj 10 eQi ‣es f™²veGkl gƒjÅ
50,000 UvKv| cÉwZ ermi 31 wWGmÁ¼i ZvwiGL wnmve e®¬ Kiv nq| wÕ©i wKwÕ¦ c«¬wZGZ AePq avhÆ Kiv nq| [h. ˆev. 15]
A K. evwlÆK AePGqi cwigvY wbYÆq KGiv| 2
A L. 2013 mvGji AePq msKÌv¯¦ RvGe`v `vwLjv •`LvI| 4
A M. •gwkb wnmve I AePq LiP wnmve cÉÕ§Z KGiv| 4
21 bs cÉGk²i mgvavb A
K evwlÆK AePGqi cwigvY wbYÆq:

•gwkGbi ARÆb gƒjÅ  f™²veGkl gƒjÅ
evwlÆK AePq =
AbywgZ AvqyÓ•vj
650000  50000
= UvKv = 60,000 UvKv
10
Lmov: •gwkGbi ARÆb gƒjÅ:
weeiY UvKv
•gwkb KÌq 6,00,000
cwienb LiP 20,000
msÕ©vcb eÅq 30,000
ˆgwkGbi ARÆb gƒjÅ 6,50,000
Dîi: evwlÆK AePq 60,000 UvKv|
`†kÅgvb I A`†kÅgvb mÁ·G`i wnmveiÞY 25

L
 hgybv wjwgGUW
RvGe`v `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L. c†. ˆWweU (UvKv) ˆKÌwWU (UvKv)
2013
wWGm.-31 AePq LiP wnmve 60,000
cyéxf„Z AePq wnmve  •gwkb 60,000
(•gwkGbi AePq wnmvefzÚ Kiv nGjv)
” Avq mvivsk 60,000
AePq LiP wnmve 60,000
(AePq LiP Avq mvivsk wnmvGe Õ©vbv¯¦i KGi e®¬ Kiv nGjv)
ˆgvU 1,20,000 1,20,000
Dîi: RvGe`vi •hvMdj 1,20,000 UvKv|
M
 hgybv wjwgGUW
ˆgwkb wnmve wnmvGei •KvW bs@
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2013
Rvby.-1 bM`vb wnmve 6,50,000 6,50,000
AePq LiP wnmve wnmvGei •KvW bs@
Rv. ˆWweU ˆKÌwWU ˆRi
ZvwiL weeiY
c†. UvKv UvKv ˆWweU ˆKÌwWU
2013
wWGm.-31 cyéxf„Z AePq wnmve  •gwkb 60,000 60,000
” 31 Avq mvivsk 60,000
Dîi: •gwkb wnmvGei •Ri 6,50,000 UvKv|
cÉk²22 2010 mvGji Rvbyqvwi gvGmi 1 ZvwiGL Rvgvb eËv`vmÆ 10,50,000 UvKvq ‣KwU •gwkb KÌq KGi| •gwkbwUi enb

LiP 35,000 UvKv ‣es msÕ©vcb LiP 15,000 UvKv| •gwkbwUi AvbygvwbK RxebKvj 5 eQi ‣es ‣i f™²veGkl gƒjÅ
30,000 UvKv| [e. ˆev. 15]
A K. •gwkbwUi mij ․iwLK c«¬wZGZ AePq avGhÆi nvi wbYÆq KGiv| 2
A L. KÌgnËvmgvb •Ri c«¬wZGZ cuvP eQGii h¯¨cvwZ wnmve cÉÕ§Z KGiv| 4
A M. KÌq gƒGjÅi wfwîGZ cuvP eQGii cyéxf„Z AePq (h¯¨cvwZ) wnmve cÉÕ§Z KGiv| 4
22 bs cÉGk²i mgvavb A
K mij‥iwLK c«¬wZGZ AePGqi nvi wbYÆq:
100% 100%
mij‥iwLK c«¬wZGZ AePq nvi = = = 20%
AbywgZ AvqyÓ•vj 5
Dîi: AePGqi nvi 20%|
L Rvgvb eËv`vmÆ
•WweU h¯¨cvwZ wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2010 2010
Rvby.-1 bM`vb wnmve 11,00,000 wWGm.-31 eÅvGj´Ö wm/wW 11,00,000
11,00,000 11,00,000
2011 2011
Rvby.-1 eÅvGj´Ö we/wW 11,00,000 wWGm.-31 eÅvGj´Ö wm/wW 11,00,000
11,00,000 11,00,000
2012 2012
Rvby.-1 eÅvGj´Ö we/wW 11,00,000 wWGm.-31 eÅvGj´Ö wm/wW 11,00,000
11,00,000 11,00,000
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2013 2013
Rvby.-1 eÅvGj´Ö we/wW 11,00,000 wWGm.-31 eÅvGj´Ö wm/wW 11,00,000
11,00,000 11,00,000
2014 2014
Rvby.-1 eÅvGj´Ö we/wW 11,00,000 wWGm.-31 eÅvGj´Ö wm/wW 11,00,000
11,00,000 11,00,000
2015
Rvby.-1 eÅvGj´Ö we/wW 11,00,000
Dîi: h¯¨cvwZ wnmvGei •Ri (•WweU) 11,00,000 UvKv|
M Rvgvb eËv`vmÆ
•WweU cyéxf„Z AePq (h¯¨cvwZ) wnmve •KÌwWU
ZvwiL weeiY Rv: c†: UvKv ZvwiL weeiY Rv: c†: UvKv
2010 2010
wWGm.-31 eÅvGj´Ö wm/wW 2,14,000 wWGm.-31 AePq LiP wnmve 2,14,000
2,14,000 2,14,000
2011 2011
wWGm.-31 eÅvGj´Ö wm/wW 4,28,000 Rvby.-1 eÅvGj´Ö we/wW 2,14,000
wWGm.-31 AePq LiP wnmve 2,14,000
4,28,000 4,28,000
2012 2012
wWGm.-31 eÅvGj´Ö wm/wW 6,42,000 Rvby.-1 eÅvGj´Ö we/wW 4,28,000
wWGm.-31 AePq LiP wnmve 2,14,000
6,42,000 6,42,000
2013 2013
wWGm.-31 eÅvGj´Ö wm/wW 8,56,000 Rvby.-1 eÅvGj´Ö we/wW 6,42,000
wWGm.-31 AePq LiP wnmve 2,14,000
8,56,000 8,56,000
2014 2014
wWGm.-31 eÅvGj´Ö wm/wW 10,70,000 Rvby.-1 eÅvGj´Ö we/wW 8,56,000
wWGm.-31 AePq LiP wnmve 2,14,000
10,70,000 10,70,000
2015
Rvby.-1 eÅvGj´Ö we/wW 10,70,000
Dîi: cyéxf„Z AePq wnmvGei •Ri (•KÌwWU) 10,70,000 UvKv|
Lmov: evwlÆK AePq = (11,00,000  30,000)  20% = 2,14,000 UvKv

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²23 •gNbv •KvÁ·vwb 2016 mvGji Rvbyqvwi-1 ZvwiGL 1,00,000 UvKvq ‣KwU •gwkb KÌq KGi| 2016 mvGji RyjvB-1

ZvwiGL DÚ •KvÁ·vwb 60,000 UvKv gƒGjÅi AvGiv ‣KwU •gwkb KÌq KGi hvi msÕ©vcb eÅq 15,000 UvKv| 2017 mvGji 1
RyjvB ZvwiGL •KvÁ·vwb 1,50,000 UvKv gƒGjÅi Aci ‣KwU h¯¨ KÌq Kij| AePGqi evwlÆK nvi 10%| wnmve mgvµ¦ ermi 31
wWGmÁ¼i| cÉwZÓ¤vbwU KÌgnËvmgvb •Ri c«¬wZGZ AePq avhÆ KGi|
A K. 2016 I 2017 mvGji AePq mviwY cÉÕ§Z KGiv| 2
A L. 2016 I 2017 mvGji cÉGqvRbxq RvGe`v `vwLjv •`LvI| 4
A M. 2016 I 2017 mvGji AePq wnmve I cƒéxf„Z AePq wnmve cÉÕ§Z KGiv| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. AePq: 2016 mvGj 13,750 UvKv ‣es 2017 mvGj 23,625 UvKv| L. RvGe`vi •hvMdj 3,99,750 UvKv| M.
cyéxf„Z AePq wnmvGei •Ri 37,375 UvKv|
Avw^ÆK weeiYx 1

beg AaÅvq
Avw^ÆK weeiYx
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 26 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 82

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1
 wKiY eËv`vmÆ
•iIqvwgj
31 wWGmÁ¼i 2018
wnmvGei bvg •WweU UvKv •KÌwWU UvKv
gƒjab 80,000
DGîvjb 10,000
nvGZ bM` 30,000
BRviv mÁ·wî (20 eQi) 60,000
5% FY (1.7.2018) 40,000
cÉviwÁ¿K gRy` cYÅ 20,000
cYÅ KÌq 69,000
cYÅ weKÌq 1,08,500
gRywi 8,000
•eZb 12,000
cÉvcÅ wnmve 28,000
cÉG`q wnmve 11,500
Abv`vqx cvIbv 2,000
Abv`vqx cvIbv mwçwZ 4,000
•diZ 5,000
2,44,000 2,44,000
mg¯¼qmgƒn: i. mgvcbx gRy` cYÅ 28,000 UvKv hvi gGaÅ AvàGb webÓ¡ 8,000 UvKv| wegv •KvÁ·vwb 6,000 UvKv ÞwZcƒiY
w`GZ mÁÃZ nGqGQ| ii. evwKGZ cYÅ weKÌq 4,600 UvKv wnmvefzÚ nqwb| iii. cÉvcÅ wnmvGei Ici 5% Abv`vqx •`bv mwçwZi
eÅeÕ©v KGiv| iv. fÅvUmn cYÅ KÌq I weKÌq Kiv nGqGQ
K. ivRÕ¼ AvGqi cwigvY wbYÆq KGiv| 2
L. •gvU gybvdv RvZxq eÅGqi cwigvY KZ? 4
M. •gvU jvf 32,000 UvKv nGj wbU jvf ev ÞwZ KZ nGe? 4
1 bs cÉGk²i mgvavb
K cÉK‡Z ivRÕ¼ AvGqi cwigvY wbYÆq:
weeiY UvKv UvKv
cYÅ weKÌq 1,08,500
•hvM: AwjwLZ weKÌq 4,600
1,13,100
ev`: •diZ (5,000)
1,08,100
ev`: fÅvU (1,08,100 ” 15/115) (14,100)
cÉK‡Z ivRÕ¼ AvGqi cwigvY 94,000
Dîi: cÉK‡Z ivRÕ¼ AvGqi cwigvY 94,000 UvKv|
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L •gvU gybvdv RvZxq eÅq wbYÆq:



weeiY UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 20,000
•hvM: KÌq 69,000
ev`: fÅvU (9,000) 60,000
ev`: mgvcbx gRy` cYÅ (28,000 - 8,000) (20,000)
60,000
ev`: AvàGb webÓ¡ cYÅ (8,000) 52,000
BRviv mÁ·wîi AeGjvcb (60,000  1/20) 3,000
FGYi my` (40,000  5%  6/12) 1,000
gRywi 8,000
•eZb 12,000
Abv`vqx cvIbv 2,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ [(28,000 + 4,600)  5%] 1,630
3,630
ev`: cyivZb Abv`vqx cvIbv mwçwZ (4,000) (370)
wewea ÞwZ (8,000  6,000) 2,000
•gvU gybvdv RvZxq eÅq 77,630
Dîi: •gvU gybvdv RvZxq eÅq 77,630 UvKv|
M
 wKiY eËv`vmÆ
wek` Avq weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉGk² cÉ`î) 32,000
ev`: cwiPvjb eÅq:
BRviv mÁ·wîi AeGjvcb (60,000  1/20) 3,000
•eZb 12,000
Abv`vqx cvIbv 2,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 1,630
3,630
ev`: cyivZb Abv`vqx cvIbv mwçwZ (4,000) (370) (14,630)
cwiPvjb gybvdv 17,370
ev`: AcwiPvjb eÅq:
wewea ÞwZ (8,000 - 6,000) 2,000
FGYi my` [(40,000  5%)  6/12] 1,000 (3,000)
wbU gybvdv 14,370
Dîi: wbU gybvdv 14,370 UvKv|

cÉk²2 Rbve ingvb ‣KRb LyPiv eÅemvqx| wZwb Zvi Kvievi cÉwZÓ¤vGbi wnmve h^vh^ c«¬wZ •gvZvGeK msiÞY KGib

bv| Zvi Avw^ÆK AeÕ©v wQj wbÁ²i…c:
01-01-18 31-12-18
mÁ·` I `vqmgƒn
(cÉviwÁ¿K) (mgvcbx)
bM` Znwej 20,000 30,000
eÅvsK Rgv 40,000 50,000
(•KÌ.)
gRy` cYÅ 65,000 90,000
Avw^ÆK weeiYx 3

01-01-18 31-12-18
mÁ·` I `vqmgƒn
(cÉviwÁ¿K) (mgvcbx)
cÉvcÅ wnmve 50,000 80,000
cÉG`q wnmve 30,000 45,000
`vjvbGKvVv - 50,000
Avmevecò 35,000 -
eGKqv gwbnvwi - 1,000
Rbve ingvb cÉwZ gvGmi cÉ^Gg 2,000 UvKv Kvievi •^GK DGîvjb KGib| ‣Qvov wZwb Kvievi •^GK 5,000 UvKv gƒGjÅi
cYÅ DGîvjb KGib| wZwb KvievGii RbÅ 15,000 UvKv gƒGjÅi ‣KwU Avjgvwi KÌq KGib| ‣B Avjgvwi KÌGqi 3/5 Ask
eÅwÚMZ KwÁ·DUvi weKÌq KGi mieivn KGib| ‣Qvov cÉvcÅ wnmvGei KvQ •^GK A^Æ Av`vq KiGZ Amyweav nIqvq wZwb bM`
6,000 UvKv AwZwiÚ gƒjab wnGmGe KvievGi Avbqb KGib|
AbÅvbÅ Z^Å: (i) KÅvk evÝ •^GK 500 UvKvi `ywU •bvU Pzwi nGqGQ wK¯§ Zv wnmvefzÚ nqwb| (ii) fvov 1,500 UvKv AwMÉg cÉ`î
nGqGQ| cÞv¯¦Gi KgÆPvixi •eZb 5,000 UvKv eGKqv iGqGQ| (iii) cÉviwÁ¿K gƒjab I DGîvjGbi Ici 10% my` avhÆ KiGZ
nGe| (iv) Avmevecò I `vjvbGKvVvi Ici 5% AePq avhÆ KiGZ nGe|
A K. AwZwiÚ gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. cÉviwÁ¿K gƒjab I mgvcbx gƒjab h^vKÌGg 1,36,000 I 2,54,000 UvKv aGi Rbve ingvGbi wbU jvf-ÞwZi
cwigvY wbYÆq KGiv| 4
A M. mgvcbx PjwZ mÁ·` I mgvcbx PjwZ `vGqi cv^ÆKÅ •`LvI| 4
2 bs cÉGk²i mgvavb A
K AwZwiÚ gƒjaGbi cwigvY wbYÆq:
weeiY UvKv UvKv
3
Avjgvwi KÌGqi RbÅ mieivnK‡Z gƒjab (15,000  /5) 9,000
cÉvcÅ wnmvGei KvQ •^GK A^Æ Av`vGqi Amyweav `ƒi Kivi RbÅ wewbGqvM 6,000
•gvU AwZwiÚ gƒjab 15,000
Dîi: AwZwiÚ gƒjaGbi cwigvY 15,000 UvKv|
L Rbve ingvb
jvf-•jvKmvb weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (cÉGk² cÉ`î) 2,54,000
•hvM: DGîvjb:
bM` (2,000  12) 24,000
cYÅ 5,000 29,000
AwMÉg fvov 1,500
DGîvjGbi my` (2,000  10%  6.5) 1,300 2,85,800
ev`: cÉviwÁ¿K gƒjab (cÉGk² cÉ`î) 1,36,000
AwZwiÚ gƒjab (K •^GK cÉvµ¦) 15,000
wewea ÞwZ (500  2) 1,000
eGKqv •eZb 5,000
gƒjaGbi my` (1,36,000  10%) 13,600
AePq:
Avmevecò (35,000  5% + 15,000  5%  6/12) 2,125
6
`vjvbGKvVv (50,000  5%  /12) 1,250 3,375 (1,73,975)
wbU gybvdv 1,11,825
Dîi: wbU gybvdv 1,11,825 UvKv|
•bvU: bZzb Avmevecò I `vjvbGKvVv KÌGqi ZvwiL DGÍÏL bv ^vKvq 6 gvGmi AePq avhÆ Kiv nGqGQ|
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ wbYÆq:



weeiY UvKv UvKv UvKv
PjwZ mÁ·`mgƒn:
bM` Znwej 30,000
ev`: PzwiRwbZ ÞwZ (500 ” 2) (1,000) 29,000
eÅvsK Rgv 50,000
gRy` cYÅ 90,000
cÉvcÅ wnmve 80,000
AwMÉg fvov 1,500
•gvU mgvcbx PjwZ mÁ·` 2,50,500
mgvcbx PjwZ `vqmgƒn:
cÉG`q wnmve 45,000
eGKqv gwbnvwi 1,000
eGKqv •eZb 5,000
•gvU mgvcbx PjwZ `vq 51,000
cv^ÆKÅ (2,50,500  51,000) 1,99,500
Dîi: mgvcbx PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ 1,99,500 UvKv|

cÉk
 ² 3 wbGPi LwZqvb D«¼î† àGjv Rbve wknve ‣i wnmve ewn nGZ •bIqv nGqGQ:
Rbve wknve
•iIqvwgj
31 wWGmÁ¼i 2017
weeiY UvKv weeiY UvKv
bM`vb 1,64,000 cÉG`q •bvUm 1,20,000
cÉvcÅ wnmve 56,200 cÉG`q wnmve 1,23,000
mvµÏvBR 10,500 gƒjab 2,50,000
AwMÉg wegv 24,000 •mev Avq 1,48,700
miévg 3,20,000
DGîvjb 6,000
•eZb 32,000
ögY LiP 13,000
fvov 12,000
wewea LiP 4,000
6,41,700 6,41,700
mg¯¼qmgƒn: 1. eQi •kGl mvµÏvBR nvGZ iGqGQ 500 UvKv| 2. miévGgi Ici 10,000 UvKv AePq aiGZ nGe| 3. cÉG`q
•bvGUi my` 3,500 UvKv eGKqv iGqGQ| 4. AwMÉg wegv cÉwZgvGm 1,200 UvKv LiP •`LvGZ nGe| 5. •mev cÉ`vb Kiv nGqGQ
wK¯§ wnmvefzÚ Kiv nqwb 8,800 UvKv|
A K. wegv LiP I •gvU •mev Avq wbYÆq KGiv| 2
A L. Avq weeiYx cÉÕ§Z KGiv| 4
A M. PjwZ mÁ·` 2,39,100 UvKv aGi Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
3 bs cÉGk²i mgvavb A
K wegv LiP I •gvU •mev AvGqi cwigvY wbYÆq:
weeiY UvKv UvKv
evwlÆK •gvU wegv LiP (1,200  12) 14,400
•mev Avq 1,48,700
•hvM: AwjwLZ •mev Avq 8,800
•gvU •mev Avq 1,57,500
Dîi: wegv LiGPi cwigvY 14,400 UvKv ‣es •gvU •mev AvGqi cwigvY 1,57,500 UvKv|
Avw^ÆK weeiYx 5

L
 Rbve wknve
wek` Avq weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
Avqmgƒn:
•gvU •mev Avq (K •^GK cÉvµ¦) 1,57,500
ev`: eÅqmgƒn:
•eZb 32,000
fvov 12,000
wegv LiP (K •^GK cÉvµ¦) 14,400
mvµÏvBR LiP (10,500  500) 10,000
ögY LiP 13,000
wewea LiP 4,000
cÉG`q •bvGUi my` (eGKqv) 3,500
miévGgi AePq 10,000 (98,900)
wbU gybvdv 58,600
Dîi: wbU gybvdvi cwigvY 58,600 UvKv|
M
 Rbve wknve
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2017
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
•gvU PjwZ mÁ·` (cÉGk² cÉ`î) 2,39,100
Õ©vqx mÁ·`:
miévg 3,20,000
ev`: cyéxf„Z AePq 10,000
•gvU Õ©vqx mÁ·` 3,10,000
•gvU mÁ·` 5,49,100
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 1,23,000
cÉG`q •bvGUi eGKqv my` 3,500
cÉG`q •bvUm 1,20,000
•gvU PjwZ `vq 2,46,500
gvwjKvbv Õ¼Z½:
gƒjab 2,50,000
•hvM: wbU gybvdv 58,600
3,08,600
ev`: DGîvjb (6,000) 3,02,600
•gvU `vq I gvwjKvbv Õ¼Z½ 5,49,100
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 5,49,100 UvKv|

cÉk²4 wgivR •UÇWvGmÆi 2019 mvGji 30 Ryb ZvwiGL ․ZwiK‡Z •iIqvwgjwU wQj wbÁ²i…c:

wgivR •UÇWvmÆ
•iIqvwgj
30 Ryb 2019
KÌwgK bs wnmve wkGivbvg L.c†. •WweU UvKv •KÌwWU UvKv
1. DGîvjb I gƒjab 1,50,000 8,00,000
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK bs wnmve wkGivbvg L.c†. •WweU UvKv •KÌwWU UvKv


2. KÌq I weKÌq 4,50,000 9,50,000
3. gRy` cYÅ (01-07-18) 2,00,000
4. AvqKi cÉ`vb 20,000
5. DGîvjGbi my` 2,000
6. Rxeb wegv wcÉwgqvg 5,000
7. wegv •mjvwg 15,000
8. fvov cÉvwµ¦ 13,000
9. evëv 3,000 5,000
10. Dcfvov 22,000
11. wkÞvbwek •mjvwg 16,000
12. jfÅvsk cÉvwµ¦ 18,000
13. eÅvsK Rgvi my` 10,000
14. mçqcGòi my` 10,000
15. wewbGqvGMi my` 5,000
16. Kwgkb 11,000
17. 10% mçqcò 3,00,000
18. 8% wewbGqvM 4,00,000
19. f„wg I `vjvbGKvVv 3,19,000
18,62,000 18,62,000
AbÅvbÅ mg¯¼qmgƒn: 1. mçqcò I wewbGqvGMi Dci cƒYÆ eQGii my` avhÆ KiGZ nGe| 2. wkÞvbwek •mjvwg 4 eQGii RbÅ
cvIqv •MGQ| 3. cYÅ DGîvjb 5,000 UvKv I eÅvsK •^GK eÅwÚMZ cÉGqvRGb DGîvjb 20,000 UvKv wnmvefzÚ nqwb| wbU
gybvdv 25,000 UvKv|
A K. cGivÞ cwiPvjb AvGqi cwigvY wbYÆq KGiv| 2
A L. AcwiPvjb AvGqi cwigvY wbYÆq KGiv| 4
A M. wgivR •UÇWvGmÆi gvwjKvbv Õ¼Z½ weeiYx ․Zwi KGiv| 4
4 bs cÉGk²i mgvavb A
K cGivÞ cwiPvjb AvGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cÉvµ¦ evëv 5,000
Kwgkb 11,000
•gvU cGivÞ cwiPvjb Avq 16,000
Dîi: •gvU cGivÞ cwiPvjb Avq 16,000 UvKv|
L AcwiPvjb AvGqi cwigvY wbYÆq:
weeiY UvKv UvKv
wewbGqvGMi my` 5,000
•hvM: eGKqv 27,000 32,000
mçqcGòi my` 10,000
•hvM: eGKqv 20,000 30,000
eÅvsK Rgvi my` 10,000
DGîvjGbi my` 2,000
Dcfvov 22,000
wkÞvbwek •mjvwg 16,000
ev`: AwMÉg (12,000) 4,000
fvov cÉvwµ¦ 13,000
jfÅvsk cÉvwµ¦ 18,000
•gvU AcwiPvjb Avq 1,31,000
Dîi: •gvU AcwiPvjb Avq 1,31,000 UvKv|
Avw^ÆK weeiYx 7

M
 wgivR •UÇWvmÆ
gvwjKvbv Õ¼Z½ weeiYx
2019 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
cÉviwÁ¿K gƒjab 8,00,000
•hvM: wbU jvf 25,000
ev`: DGîvjbmgƒn: 8,25,000
bM` 1,50,000
eÅvsK •^GK 20,000
cYÅ 5,000
AvqKi cÉ`vb 20,000
Rxeb wegv wcÉwgqvg 5,000 (2,00,000)
mgvcbx gvwjKvbv Õ¼Z½ 6,25,000
Dîi: mgvcbx gvwjKvbv Õ¼Z½ 6,25,000 UvKv|

cÉk²5 Wv. ingZ cÉwZwÓ¤Z ‚ingZ •W´Ÿvj •Kqvi‛-‣i 2017 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgj:

•iIqvwgj
KÌwgK bs wnmve wkGivbvg L: c†: •WweU (UvKv) •KÌwWU (UvKv)
1. cÉvcÅ wnmve I gƒjab 1,20,000 70,000
2. gRywi eÅq 20,000
3. AvcÅvqb eÅq 20,000
4. •mev Avq 1,73,200
5. AbycvwRÆZ •mev Avq 30,000
6. cÉG`q •bvU 80,000
7. BKzBcGg´Ÿ 1,20,000
8. cyéxf„Z AePq  BKzBcGg´Ÿ 20,000
9. AwMÉg wegv 15,200
10. mvµÏvBR 8,000
11. bM` Znwej 70,000
3,73,200 3,73,200
1 1
mg¯¼qmgƒn: 1. gRywi /5 Ask eGKqv iGqGQ| 2. AbycvwRÆZ AvGqi /3 Ask AwRÆZ nGqGQ| 3. mgvcbx mvµÏvBR 2,000 UvKv|
4. BKzBcGgG´Ÿi Ici 10% AePq (KÌgnËvmgvb) avhÆ KiGZ nGe| 5. cÉG`q •bvGUi Ici myG`i nvi 10% | 6. •mev Avq
10,000 UvKv Abv`vqx iGqGQ|
A K. 2 bs I 3 bs mg®¼Gqi RvGe`v `vI| 2
A L. 2017 mvGji wek` Avq weeiYx cÉÕ§Z KGiv| 4
A M. gvwjKvbv Õ¼GZ½i D«¼†î 1,94,200 UvKv aGi DÚ eQGii Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
5 bs cÉGk²i mgvavb A
K
 ingZ •W´Ÿvj •Kqvi
mg¯¼q `vwLjv
ZvwiL wnmve wkGivbvg I eÅvLÅv L:c†: •WweU (UvKv) •KÌwWU (UvKv)
2017 10,000
wWGm.-31 (2) AbycvwRÆZ •mev Avq 10,000
•mev Avq
(AbycvwRÆZ •mev Avq AwRÆZ nGqGQ|)
(3) mvµÏvBR LiP 6,000
mvµÏvBR 6,000
(mvµÏvBR eÅen†Z nGqGQ|)
•gvU 16,000 16,000
Dîi: RvGe`vi •hvMdj 16,000 UvKv|
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 ingZ •W´Ÿvj •Kqvi
wek` Avq weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
Avqmgƒn:
•mev Avq 1,73,200
•hvM: Abv`vqx Avq 10,000 1,83,200
AwRÆZ •mev Avq (30,000  1/3) 10,000
•gvU Avq 1,93,200
ev`: LiPmgƒn:
mvµÏvBR LiP (8,000  2,000) 6,000
AvcÅvqb eÅq 20,000
gRywi eÅq 20,000
•hvM: eGKqv gRywi (20,000 ” 1/4) 5,000 25,000
AePq (1,20,000  20,000  10%) 10,000
cÉG`q •bvGUi my` (80,000  10%) 8,000 (69,000)
wbU Avq 1,24,200
Dîi: wbU Avq 1,24,200 UvKv|
M
 iwng •W´Ÿvj •Kqvi
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2017
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 70,000
cÉvcÅ wnmve 1,20,000
•hvM: avGi •mev cÉ`vb 10,000 1,30,000
mvµÏvBR 8,000
ev`: eÅen†Z (6,000) 2,000
AwMÉg wegv 15,200
•gvU PjwZ mÁ·` 2,17,200
Õ©vqx mÁ·`:
BKzBcGg´Ÿ 1,20,000
ev`: cyéxf„Z AePq (30,000) 90,000
•gvU mÁ·` 3,07,200
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv gRywi 5,000
AbycvwRÆZ •mev Avq 30,000
ev`: AwRÆZ Ask (10,000) 20,000
cÉG`q my` 8,000
cÉG`q •bvU 80,000
•gvU PjwZ `vq 1,13,000
gvwjKvbv Õ¼GZ½i D«¼†î (cÉGk² cÉ`î) 1,94,200
•gvU `vq I gvwjKvbv Õ¼Z½ 3,07,200
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 3,07,200 UvKv|
Avw^ÆK weeiYx 9

cÉk²6 mxgv ‣´ŸvicÉvBR-‣i wbGÁ²vÚ •iIqvwgj I mshyÚ Z^Åvw`i wfwîGZ mswkÏÓ¡ cÉk²àGjvi Dîi `vI:

mxgv ‣´ŸvicÉvBR
•iIqvwgj
30 Ryb 2016
KÌwgK bs wnmvGei bvg L:c†: •WweU (UvKv) ˆKÌwWU (UvKv)
1. DGîvjb I gƒjab (01-07-15) 40,000 1,40,000
2. nvGZ bM` I eÅvsGK Rgv 50,000
3. wewea •`bv`vi I cvIbv`vi 23,000 35,000
4. •Nvov I Mvwo 10,000
5. Awdm miévg 10,000
6. `vjvbGKvVv 60,000
7. mybvg 20,000
8. •eZb 25,000
9. gRywi 6,000
10. AwMÉg gRywi 1,000
11. Qvcv I gwbnvwi 8,000
12. AwZwiÚ gƒjab (01-01-16) 10,000
13. 6% nvGi e®¬wK FY (31-12-15) 42,000
14. 10% miKvwi mçqcò (01-01-16) 5,000
15. •diZ 2,000 1,900
16. cYÅ Avbqb LiP 1,000
17. gRy` cYÅ (01-07-15) 43,000
18. cYÅ KÌq I weKÌq 94,000 1,80,000
19. FGYi my` 900
20. weævcb 10,000
4,08,900 4,08,900
mg¯¼qmgƒn: 1. mgvcbx gRy` cGYÅi gƒjÅ 31,500 UvKv wK¯¦y ‣i gGaÅ 1,500 UvKvi AeÅen†Z gwbnvwi `ËeÅvw` A¯¦fzÆÚ iGqGQ| 2.
gƒjab I DGîvjGbi Ici 10% nvGi my` avhÆ KiGZ nGe| 3. mybvGgi 1/5 AeGjvcb KiGZ nGe ‣es AbÅvbÅ Õ©vqx mÁ·wîi Ici
5% AePq aiGZ nGe| 4. webvgƒGjÅ cYÅ weZiY 2,200 UvKv ‣es weævcb LiGPi 1/4 Ask AeGjvcb KiGZ nGe| 5. 1,500
UvKvi wej eÅvsK •^GK evëv Kiv nq wK¯§ ‣wU •gqv` •kGl cÉZÅvLÅvZ nq| wnmvGei eBGq •Kv^vI •KvGbv `vwLjv •jLv nqwb|
A K. 2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ mxgv ‣´ŸvicÉvBR ‣i weKÌxZ cGYÅi eÅq wbi…cY KGiv| 2
L. 2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii cGivÞ eÅGqi cwigvY wbYÆq KGiv| 4
M. 2016 mvGji 30 Ryb mxgv ‣´ŸvicÉvBGRi •gvU mÁ·` weeiYx cÉÕ¦yZ KGiv| 4
6 bs cÉGk²i mgvavb
K weKÌxZ cGYÅi eÅq wbYÆq:
weeiY UvKv UvKv UvKv
gRy` cYÅ (01-07-15) 43,000
•hvM: cYÅ KÌq 94,000
ev`: •diZ (1,900)
92,100
ev`: cYÅ weZiY (2,200) 89,900
gRywi 6,000
cYÅ Avbqb LiP 1,000
1,39,900
ev`: mgvcbx gRy` cYÅ (31,500  1,500) (30,000)
weKÌxZ cGYÅi eÅq 1,09,900
Dîi: weKÌxZ cGYÅi eÅq 1,09,900 UvKv|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 mxgv ‣´ŸvicÉvBR
wek` Avq weeiYx (AvswkK)
2016 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
cwiPvjb eÅq:
•eZb 25,000
weævcb 10,000
•hvM: webvgƒGjÅ cYÅ weZiY 2,200
12,200
ev`: wejwÁ¼Z weævcb (12,200  3/4 ) (9,150) 3,050
Qvcv I gwbnvwi 8,000
ev`: AeÅen†Z gwbnvwi 1,500 6,500
AePqmgƒn:
•Nvov I Mvwo 500
Awdm miévg 500
`vjvbGKvVv 3,000 4,000
mybvGgi AeGjvcb 4,000
•gvU cwiPvjb eÅq 42,550
AcwiPvjb eÅq:
FGYi my` 900
•hvM: eGKqv [(42,000 ” 6% ” 6/12) - 900] 360 1,260
gƒjaGbi my` [(1,40,000 ” 10%) + (10,000 ” 10% ” 6/12)] 14,500
•gvU AcwiPvjb eÅq 15,760
•gvU cGivÞ eÅq 58,310
Dîi: •gvU cGivÞ eÅGqi cwigvY 58,310 UvKv|
M
 mxgv ‣´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx
30 Ryb 2016
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` I eÅvsGK Rgv 50,000
ev`: •`bv`vGii cÉZÅvLÅvZ wej 1,500 48,500
wewea •`bv`vi 23,000
•hvM: •`bv`vGii cÉZÅvLÅvZ wej 1,500 24,500
mgvcbx gRy` cYÅ 30,000
AeÅen†Z gwbnvwi 1,500
AwMÉg gRywi 1,000
Abv`vqx wewbGqvGMi my` 250
•gvU PjwZ mÁ·` 1,05,750
wewbGqvM:
10% miKvwi mçqcò 5,000
Õ©vqx mÁ·`:
•Nvov I Mvwo 10,000
ev`: cyéxf„Z AePq (500) 9,500
Awdm miévg 10,000
ev`: cyéxf„Z AePq (500) 9,500
Avw^ÆK weeiYx 11

weeiY UvKv UvKv UvKv


`vjvbGKvVv 60,000
ev`: cyéxf„Z AePq (3,000) 57,000
mybvg 20,000
ev`: AeGjvcb (4,000) 16,000
•gvU Õ©vqx mÁ·` 92,000
Amg¯¼qK‡Z eÅq:
wejwÁ¼Z weævcb 9,150
•gvU mÁ·` 2,11,900
Dîi: •gvU mÁ·G`i cwigvY 2,11,900 UvKv|

cÉk²7 2017 mvGji 31 wWGmÁ¼i ZvwiGL cÉÕ§ZK‡Z •gmvmÆ •mwjg ‣´£ m´Ö ‣i •iIqvwgj wbGP •`Iqv nGjv:

•iIqvwgj
31 wWGmÁ¼i, 2017
weeiY •WweU UvKv •KÌwWU UvKv
cÉviwÁ¿K gRy` 35,000
cYÅ KÌq I weKÌq (15% fÅvUmn) 3,45,000 4,60,000
Avg`vwb ÷Ó“ 48,000
weKÌq cwienb 21,000
Dcfvov 4,000
eÅvsK RgvwZwiÚ 20,000
gRywi LiP 25,500
cÉvcÅ •bvU 10,000
cÉG`q wnmve 30,000
•eZb LiP 44,000
Qvcv I gwbnvwi LiP 13,000
wejwÁ¼Z weævcb 10,000
Awdm LiP 5,500
cÉG`q •bvU 10,000
gƒjab 1,20,000
Awdm miévg 20,000
•Nvov I Mvwo 27,000
cÉvcÅ wnmve 40,000
6,44,000 6,44,000
mg®¼qmgƒn: 1. mgvcbx gRy` cYÅ 23,000 UvKvq gƒjÅvqb Kiv nGqGQ| 2. Dc-fvov AwMÉg cvIqv •MGQ 1,000 UvKv| 3.
gƒjaGbi Ici 5% nvGi my` avhÆ KiGZ nGe| 4. 2,000 UvKv Abv`vqx cvIbv wnGmGe AeGjvcb KGiv ‣es AewkÓ¡ •`bv`vGii
Ici 5% nvGi mG±`nRbK mwçwZ avhÆ KGiv| 5. Awdm miévGgi Ici 20% AePq avhÆ KGiv|
A K. KÌq I weKÌGqi Ici fÅvU wbYÆq KGiv| 2
L. •gvU gybvdv 14,500 UvKv aGi wbU gybvdv A^ev wbU ÞwZi cwigvY KGiv| 4
M. PjwZ eQGii PjwZ mÁ·` weeiYx I gvwjKvbv Õ¼Z½ weeiYx cÉÕ§Z KGiv| 4
7 bs cÉGk²i mgvavb
K KÌq I weKÌGqi fÅvU wbi…cY:

weeiY UvKv
15
KÌq fÅvU (3,45,000  /115) 45,000
15
weKÌq fÅvU (4,60,000  /115) 60,000
Dîi: KÌq fÅvU 45,000 UvKv; weKÌq fÅvU 60,000 UvKv|
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 •gmvmÆ •mwjg ‣´£ m´Ö
wek` Avq weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU gybvdv (cÉGk² cÉ`î) 14,500
ev`: cwiPvjb eÅq:
weKÌq cwienb 21,000
•eZb LiP 44,000
Qvcv I gwbnvwi LiP 13,000
Awdm LiP 5,500
Abv`vqx cvIbv LiP 3,900
•hvM: bZzb Abv`vqx cvIbv mwçwZ 4,000 7,900
Awdm miévGgi AePq 89,000 (91,400)
cwiPvjb ÞwZ (76,900)
AcwiPvjb Avq:
Dc-fvov 4,000
ev`: AwMÉg 1,000 3,000
ev`: AcwiPvjb eÅq:
gƒjaGbi my` 6,000
wbU AcwiPvjb eÅq (3,000)
wbU ÞwZ (79,900)
Dîi: wbU ÞwZ 79,900 UvKv|
M
 •gmvmÆ •mwjg ‣´£ m´Ö
PjwZ mÁ·` weeiYx
31 wWGmÁ¼i 2017
weeiY UvKv UvKv
cÉvcÅ •bvU 10,000
cÉvcÅ wnmve 40,000
ev`: bZzb Abv`vqx cvIbv (2,000)
38,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (1,900) 36,100
mgvcbx gRy` cYÅ 23,000
•gU PjwZ mÁ·` 69,100
•gmvmÆ •mwjg ‣´£ m´Ö
gvwjKvbv Õ¼Z½ weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv
gƒjab 1,20,000
ev`: wbU ÞwZ (79,900)
40,100
•hvM: gƒjaGbi my` 6,000
mgvcbx gvwjKvbv Õ¼Z½ 46,100
Dîi: PjwZ mÁ·` 69,100 UvKv; mgvcbx gvwjKvbv Õ¼Z½ 46,100 UvKv|
Avw^ÆK weeiYx 13

cÉk
 ² 8 Rbve nvwbd 2018 mvGji 1 Rvbyqvwi ZvwiGL hvòx •mev cÉ`vb Kivi DGóGkÅ eÅemvq ÷i‚ KGib| wZwb eQi •kGl
wbGPi •iIqvwgjwU ․Zwi KGib:
nvwbd ‣´ŸvicÉvBR
•iIqvwgj
31 wWGmÁ¼i 2018
KÌwgK bs wnmve wkGivbvg L. c†. •WweU UvKv •KÌwWU UvKv
1. gƒjab 1,50,00,000
2. •gvUiMvwo 2,00,00,000
3. Avmevecò 50,000
4. Awdm miévg 30,000
5. Awdm LiP 15,000
6. WÈvBfvi I AbÅvbÅ KgxÆG`i •eZb 12,00,000
7. Mvwo •givgZ 20,000
8. •Zj LiP 1,00,000
9. hvòxG`i wbKU •^GK cÉvµ¦ fvov 25,90,000
10. weævcb eve` Avq 35,500
11. wegv LiP 48,000
12. 10% eÅvsK FY 42,50,000
13. DGîvjb 2,00,000
14. FGYi my` 2,12,500
2,18,75,500 2,18,75,500
mg¯¼qmgƒn: 1. Awdm LiP I Mvwo •givgZ eve` eGKqv iGqGQ h^vKÌGg 3,000 UvKv I 8,000 UvKv| 2. Õ©vqx mÁ·G`i
Ici 2% AePq avhÆ KiGZ nGe| 3. wegv LiP (30-04-2019) ZvwiL chƯ¦ 1 eQGii RGbÅ cÉ`vb Kiv nGqGQ| 4. eÅvsK
FGYi Qq gvGmi my` eGKqv iGqGQ|
A K. AwMÉg wegv wcÉwgqvGgi cwigvY KZ? 2
A L. wek` Avq weeiYx ․Zwi KGi wbU gybvdv ev ÞwZ wbYÆq KGiv| 4
A M. nvwbd ‣´ŸvicÉvBR ‣i Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
8 bs cÉGk²i mgvavb A
K AwMÉg wegv wcÉwgqvGgi cwigvY wbYÆq:
AwMÉg wegv = wegv LiP ” 4/12 = (48,000 ” 4/12) = 16,000 UvKv
Dîi: AwMÉg wegv wcÉwgqvg 16,000 UvKv|
L nvwbd ‣´ŸvicÉvBR
wek` Avq weeiYx (‣Kavc)
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ wnmve eQGii RbÅ
weeiY UvKv UvKv UvKv
Avqmgƒn:
hvòxG`i wbKU •^GK cÉvµ¦ fvov 25,90,000
AbÅvbÅ Avq 35,500
•gvU Avq 26,25,500
ev`: eÅqmgƒn:
Awdm LiP 15,000
•hvM: eGKqv 3,000 18,000
WÈvBfvi I AbÅvbÅ KgxÆG`i •eZb 12,00,000
Mvwo •givgZ 20,000
•hvM: eGKqv 8,000 28,000
•Zj LiP 1,00,000
wegv LiP 48,000
ev`: AwMÉg (16,000) 32,000
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


AePq:
•gvUiMvwo 4,00,000
Avmevecò 1,000
Awdm miévg 600 4,01,600
FGYi my` 2,12,500
•hvM: eGKqv 2,12,500 4,25,000
•gvU eÅq (22,04,600)
wbU gybvdv 4,20,900
Dîi: wbU gybvdv 4,20,900 UvKv|
M
 nvwbd ‣´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2018
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
AwMÉg wegv wcÉwgqvg (K nGZ cÉvµ¦) 16,000
Õ©vqx mÁ·`:
•gvUiMvwo 2,00,00,000
ev`: cyéxf„Z AePq (4,00,000) 1,96,00,000
Avmevecò 50,000
ev`: cyéxf„Z AePq (1,000) 49,000
Awdm miévg 30,000
ev`: cyéxf„Z AePq (600) 29,400
•gvU Õ©vqx mÁ·` 1,96,78,400
•gvU mÁ·` 1,96,94,400
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq
eGKqv Awdm LiP 3,000
eGKqv Mvwo •givgZ eÅq 8,000
FGYi eGKqv my` 2,12,500
•gvU PjwZ `vq 2,23,500
`xNÆGgqvw` `vq:
10% eÅvsK FY 42,50,000
gvwjKvbv Õ¼Z½:
mgvcbx gvwjKvbv Õ¼Z½ (MYbv-1) 1,52,20,900
•gvU `vq I gvwjKvbv Õ¼Z½ 1,96,94,400
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,96,94,400 UvKv|
MYbv-1: gvwjKvbv Õ¼Z½ weeiYx:
weeiY UvKv UvKv
gƒjab 1,50,00,000
•hvM: wbU gybvdv 4,20,900 1,54,20,900
ev`: DGîvjb 2,00,000
mgvcbx gvwjKvbv Õ¼Z½ 1,52,20,900
Avw^ÆK weeiYx 15

cÉk²9 •mvwbqv •UÇWvmÆ-‣i wbGÁ²vÚ •iIqvwgj I mshyÚ Z^Åvw`i wfwîGZ mswkÏÓ¡ cÉk²àGjvi Dîi `vI:

•mvwbqv •UÇWvmÆ
•iIqvwgj
30 Ryb, 2017
KÌwgK bs wnmvGei bvg •WweU UvKv •KÌwWU UvKv
1. cYÅ KÌq I weKÌq 1,00,000 1,65,000
2. KzFY I KzFY mwçwZ 4,700 4,500
3. cÉvcÅ wnmve I cÉG`q wnmve 75,000 62,000
4. wewea Õ©vqx mÁ·` 1,09,000
5. gƒjab 1,21,000
6. nvGZ bM` 7,600
7. Dcfvov 22,000
8. wewea LiP 14,600
9. Kwgkb 9,000 500
10. gRy` cYÅ (01-07-2016) 35,000
11. RvnvR fvov 9,800
12. •eZb I cÉG`q •eZb 10,000 3,000
13. mvaviY LiP 7,000
14. wegv wcÉwgqvg 1,800
15. 10% FY (01-12-16) 60,000
16. 12% miKvwi mçqcò (30-06-16) 54,500
4,38,000 4,38,000
mg¯¼qmgƒn: 1. mgvcbx gRy` cGYÅi KÌqgƒjÅ 38,000 UvKv| 2. AeÅen†Z gwbnvwii gƒjÅ 1,500 UvKv| 3. wegv wcÉwgqvg 30-
09-2017 chƯ¦ ‣K eQGii RbÅ •`Iqv nGqGQ cÞv¯¦Gi, `yB gvGmi Dcfvov Abv`vqx iGqGQ| 4. avGi cYÅ weKÌq 5,000 UvKv
‣es evwKGZ cYÅ KÌq 3,000 UvKv ‣LbI wnmvefzÚ nqwb| 5. cÉvcÅ wnmvGei 2,000 UvKv Av`vqGhvMÅ bq AewkÓ¡ cÉvcÅ
wnmvGei Ici 5% nvGi KzFY mwçwZ ivLGZ nGe|
A K. weKÌxZ cGYÅi eÅq wbYÆq KGiv| 2
A L. 2017 mvGji Ryb 30 ZvwiGL •mvwbqv •UÇWvGmÆi •gvU gybvdv 70,000 UvKv aGi wbU gybvdv wbYÆq KGiv| 4
A M. 2017 mvGji Ryb 30 ZvwiGL •mvwbqv •UÇWvGmÆi •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
9 bs cÉGk²i mgvavb A
K weKÌxZ cGYÅi eÅq wbYÆq:
weeiY UvKv UvKv
gRy` cYÅ (01-07-2017) 35,000
cYÅ KÌq 1,00,000
•hvM: AwjwLZ KÌq 3,000 1,03,000
RvnvR fvov 9,800
1,47,800
ev`: mgvcbx gRy` cYÅ (38,000)
weKÌxZ cGYÅi eÅq 1,09,800
Dîi: weKÌxZ cGYÅi eÅq 1,09,800 UvKv|
L •mvwbqv •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2017 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU gybvdv (cÉk²cGò cÉ`î) 70,000
•hvM: cGivÞ cwiPvjb Avq:
Kwgkb cÉvwµ¦ 500
70,500
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


ev`: cwiPvjb eÅq:
•eZb 10,000
KzFY 4,700
•hvM: AwjwLZ KzFY 2,000
6,700
•hvM: bZzb KzFY mwçwZ 3,900
10,600
ev`: cyivZb KzFY mwçwZ (4,500) 6,100
wewea LiP 14,600
Kwgkb cÉ`vb 9,000
mvaviY LiP 7,000
ev`: AeÅen†Z gwbnvwi (1,500) 5,500
wegv wcÉwgqvg 1,800
ev`: AwMÉg (450) 1,350 (46,550)
cwiPvjb gybvdv 23,950
AcwiPvjb Avq:
Dcfvov 22,000
22000 ” 2 4,400 26,400
•hvM: Abv`vqx  
 10 
mçqcGòi my` (54,500 ” 12%) 6,540
32,940
ev`: AcwiPvjb eÅq:
FGYi my` [(60,000 ” 10%) ” 7/12] (3,500)
wbU AcwiPvjb Avq 29,440
wbU jvf 53,390
Dîi: wbU jvf 53,390 UvKv|
M
 •mvwbqv •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
30 Ryb, 2017
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 7,600
cÉvcÅ wnmve 75,000
•hvM: AwjwLZ weKÌq 5,000
80,000
ev`: KzFY (2,000)
78,000
ev`: bZzb KzFY mwçwZ (3,900) 74,100
mgvcbx gRy` cYÅ 38,000
AeÅen†Z gwbnvwi 1,500
AwMÉg wegv 450
Abv`vqx Dcfvov 4,400
mçqcGòi Abv`vqx my` 6,540
•gvU PjwZ mÁ·` 1,32,590
`xNÆGgqvw` wewbGqvM:
12% miKvwi mçqcò 54,500
Avw^ÆK weeiYx 17

weeiY UvKv UvKv UvKv


Õ©vqx mÁ·`:
wewea Õ©vqx mÁ·` 1,09,000
•gvU mÁ·` 2,96,090
Dîi: •gvU mÁ·` 2,96,090 UvKv|

cÉk²10 wiqv` •UÇWvGmÆi 2016 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgjwU wbGP •`qv nGjv:

KÌwgK bs weeiY L.c†. •WweU UvKv •KÌwWU UvKv
1. gƒjab 1,70,000
2. DGîvjb 60,000
3. 10% FY (01-07-2016) 20,000
4. 10% wewbGqvM (01-07-2016) 80,000
5. BRviv mÁ·` (5 eQi) 10,000
6. cÉviwÁ¿K gRy` cYÅ 17,000
7. KÌq I weKÌq 68,000 1,11,000
8. •diZ 3,000 2,000
9. gRywi 7,000
10. •eZb 16,600
11. weævcb 5,400
12. bM` Znwej 8,000
13. cÉvcÅ wnmve I cÉG`q wnmve 20,000 12,000
14. Avmevecò 20,000
3,15,000 3,15,000
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cGYÅi KÌqgƒjÅ 50,000 UvKv (evRvi gƒjÅ 60,000 UvKv)| 2. gRywi eGKqv iGqGQ 3,000
UvKv, cÞv¯¦Gi •eZb AwMÉg cÉ`vb Kiv nGqGQ 1,600 UvKv| 3. AvmevecGòi Ici 10% nvGi AePq avhÆ KGiv| 4. weævcb
LiGPi AaÆvsk wejwÁ¼Z KGiv| 5. Abv`vqx cvIbv 2,000 UvKv ‣es AewkÓ¡ cÉvcÅ wnmvGei Ici 5% Abv`vqx •`bv mwçwZ
avhÆ KGiv| 6. 01-07-2016 ZvwiGL KÌqK‡Z 2,000 UvKvi Avmevecò wnmvefzÚ nqwb ‣es Zvi gƒjÅI cwiGkvwaZ nqwb|
A K. Õ©vqx mÁ·G`i cÉK‡Z gƒjÅ wbYÆq KGiv| 2
A L. DÚ eQGii •gvU jvf wbYÆq KGiv| 4
A M. wbU jvGfi cwigvY 43,300 UvKv aGi wiqv` •UÇWvGmÆi Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
10 bs cÉGk²i mgvavb A
K Õ©vqx mÁ·G`i mgvcbx gƒjÅ wbYÆq:

weeiY UvKv UvKv
BRviv mÁ·` 10,000
ev`: AeGjvcb (2,000) 8,000

Avmevecò 20,000
•hvM: bZzb KÌq 2,000
22,000
ev`: cyéxf„Z AePq [(20,000 ” 10%) + (2,000 + 10% ” 6/12)] (2,100) 19,900
Õ©vqx mÁ·G`i mgvcbx gƒjÅ 27,900
Dîi: wbU AvmevecGòi cwigvY 19,900 UvKv|
L wiqv` •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2016 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 1,11,000
ev`: •diZ (3,000)
wbU weKÌq 1,08,000
18 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 17,000
KÌq 68,000
ev`: •diZ (2,000)
wbU KÌq 66,000
gRywi 7,000
•hvM: eGKqv 3,000 10,000
93,000
ev`: mgvcbx gRy` cYÅ (50,000) (43,000)
•gvU jvf 65,000
Dîi: •gvU jvf 65,000 UvKv|
M
 wiqv` •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2016
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 8,000
cÉvcÅ wnmve 20,000
ev`: AwjwLZ Abv`vqx cvIbv (2,000)
18,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (900) 17,100
mgvcbx gRy` cYÅ 50,000
AwMÉg fvov 1,600
wewbGqvGMi Abv`vqx my` 4,000
•gvU PjwZ mÁ·` 80,700
wewbGqvM:
10% wewbGqvM (01-07-2016) 80,000
Õ©vqx mÁ·`:
Õ©vqx mÁ·G`i mgvcbx gƒjÅ (K •^GK cÉvµ¦) 27,900
•gvU Õ©vqx mÁ·` 27,900
Amg®¼qK‡Z eÅq:
wejwÁ¼Z weævcb 2,700
•gvU mÁ·` 1,91,300
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv gRywi 3,000
cÉG`q wnmve 12,000
FGYi eGKqv my` 1,000
mieivnKvix wnmve 2,000
•gvU PjwZ `vq 18,000
`xNÆGgqvw` `vq:
10% FY (01-07-2016) 20,000
gvwjKvbv Õ¼Z½:
gƒjab 1,70,000
•hvM: wbU jvf 43,300
2,13,300
ev`: DGîvjb (60,000) 1,53,300
•gvU `vq I gvwjKvbv Õ¼Z½ 1,91,300
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,91,300 UvKv|
Avw^ÆK weeiYx 19

cÉk²11 AvwKe RvGeG`i LwZqvb wnmvemgƒGni D«¼î


 † •^GK 2016 mvGji 31 wWGmÁ¼i ZvwiGL wbGPi •iIqvwgjwU cÉÕ¦yZ Kiv
nGqGQ:
AvwKe RvGeG`i
•iIqvwgj
2016 mvGji 31 wWGmÁ¼i ZvwiGLi
KÌwgK bs wnmve wkGivbvg L:c†: •WweU UvKv •KÌwWU UvKv
1. cYÅ KÌq 1,03,500
2. cYÅ weKÌq 1,72,500
3. cÉviwÁ¿K gRy` 21,850
4. KÌq •diZ 2,530
5. weKÌq •diZ 2,300
6. KÌq cwienb 5,000
7. KÌq ÷Í“ 7,500
8. weævcb eÅq 2,880
9. •eZb 15,000
10. gRywi 12,000
11. 10% wewbGqvM (01-07-2016) 30,000
12. 8% eÅvsK FY 10,000
13. cÉG`q wnmve 15,000
•gvU 2,00,000 2,00,000
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cYÅ 36,800 UvKvq gƒjÅvqb Kiv nGqGQ| 2. cYÅ KÌq I weKÌqgƒGjÅi mvG^ 15% nvGi fÅvU
A¯¦fzÆÚ AvGQ| 3. gvwjK cvwievwiK eÅenvGii RbÅ Kvievi •^GK 5,980 UvKvi cYÅ DGîvjb KGiGQb, hv ‣LbI wnmvefzÚ
Kiv nqwb|
A K. KÌq I weKÌGqi Ici gƒjÅ msGhvRb Ki wbYÆq KGiv| 2
L. •gvU cÉZÅÞ eÅGqi cwigvY wbYÆq KGiv| 4
M. AvwKe RvGeG`i eÅemvGqi wbU jvf ev ÞwZi cwigvY wbYÆq KGiv| 4
11 bs cÉGk²i mgvavb
K KÌq I weKÌGqi Ici gƒjÅ msGhvRb Ki (fÅvU) wbYÆq:

(103500  2530  5980)  15 eÅvLÅv: 100 UvKv cGYÅi gƒjÅ nGj fÅvU w`GZ nGe 15 UvKv|
KÌGqi Ici fÅvU = 115 = 12,390 UvKv myZivs fÅvU A¯¦fzÆÚ KÌqgƒjÅ nGe 100 + 15 = 115 UvKv
(172500  2300)  15 ‣Lb, fÅvU A¯¦fzÆÚ KÌqgƒjÅ 115 UvKv nGj fÅvU 15 UvKv
 weKÌGqi Ici fÅvU = 115 = 22,200 UvKv 15
’’ ’’ ’’ 1 ’’ ’’ ’’ UvKv
115
Dîi: KÌq I weKÌGqi Ici fÅvU h^vKÌGg 12,390 UvKv; 22,200 UvKv|
L AvwKe RvGeG`i •gvU cÉZÅÞ eÅGqi cwigvY wbYÆq:
weeiY UvKv UvKv
cÉviwÁ¿K gRy` 21,850
cYÅ KÌq 1,03,500
ev`: •diZ (2,530)
1,00,970
ev`: cYÅ DGîvjb (5,980)
94,990
ev`: cÉ`î fÅvU (K •^GK) (12,390) 82,600
KÌq cwienb 5,000
KÌq ÷Í“ 7,500
gRywi 12,000
1,28,950
ev`: mgvcbx gRy` cYÅ (36,800)
•gvU cÉZÅÞ eÅq 92,150
Dîi: •gvU cÉZÅÞ eÅq 92,150 UvKv|
20 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 AvwKe RvGe`
wek` Avq weeiYx
2016 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 1,72,500
ev`: weKÌq •diZ (2,300)
1,70,200
ev`: fÅvU (K •^GK cÉvµ¦) (22,200)
wbU weKÌq 1,48,000
ev`: weKÌxZ cGYÅi eÅq/cÉZÅÞ eÅq (L •^GK cÉvµ¦) (92,150)
•gvU jvf 55,850
ev`: cwiPvjb eÅq:
weævcb eÅq 2,880
•eZb 15,000 (17,880)
cwiPvjb gybvdv 37,970
AcwiPvjb Avq:
wewbGqvGMi my` (30,000 ” 10% ” 6/12) 1,500
ev`: AcwiPvjb eÅq:
eÅvsK FGYi my` (10,000 ” 8%) (800)
wbU AcwiPvjb Avq 700
wbU jvf 38,670
Dîi: wbU jvf 38,670 UvKv|

cÉk²12 wk͸x ‣´ŸvicÉvBR-‣i wbGÁ²vÚ •iIqvwgj I mshyÚ Z^Åvw`i wfwîGZ mswkÏÓ¡ cÉk²àGjvi Dîi `vI:

wk͸x ‣´ŸvicÉvBR
•iIqvwgj
30 Ryb 2017
KÌwgK bs wnmvGei bvg L:c†: •WweU (UvKv) •KÌwWU (UvKv)
1. DGîvjb I gƒjab (01-07-16) 50,000 1,50,000
2. nvGZ bM` 12,000
3. eÅvsGK Rgv 38,000
4. wewea •`bv`vi I cvIbv`vi 23,000 33,000
5. •Nvov I Mvwo 10,000
6. Awdm miévg 10,000
7. `vjvbGKvVv 60,000
8. mybvg 20,000
9. •eZb 25,000
10. eGKqv •eZb 2,000
11. gRywi 6,000
12. AwMÉg gRywi 1,000
13. Qvcv I gwbnvwi 3,000
14. LvRbv I Ki 1,000
15. wegv wcÉwgqvg 1,500
16. Abv`vqx cvIbv 2,500
17. AwZwiÚ gƒjab (01-01-17) 10,000
18. 6% nvGi e®¬wK FY (31-12-16) 42,000
19. 10% miKvwi mçqcò (01-01-17) 5,000
20. •diZ 2,000 1,900
21. cYÅ Avbqb LiP 1,000
Avw^ÆK weeiYx 21

KÌwgK bs wnmvGei bvg L:c†: •WweU (UvKv) •KÌwWU (UvKv)


22. gRy` cYÅ (01-07-16) 43,000
23. cYÅ KÌq I weKÌq 94,000 1,80,000
24. FGYi my` 900
25. weævcb 10,000
4,18,900 4,18,900
mg¯¼qmgƒn: 1. mgvcbx gRy` cGYÅi gƒjÅ 41,500 UvKv wK¯¦y ‣i gGaÅ 1,500 UvKvi AeÅen†Z gwbnvwi `ËeÅvw` A¯¦fzÆÚ iGqGQ|
2. gƒjab I DGîvjGbi Dci 10% nvGi my` avhÆ KiGZ nGe| 3. mybvGgi 1/5 AeGjvcb KiGZ nGe ‣es AbÅvbÅ Õ©vqx mÁ·wîi
Ici 5% AePq aiGZ nGe| 4. webvgƒGjÅ cYÅ weZiY 2,200 UvKv ‣es weævcb LiGPi 1/4 Ask AeGjvcb KiGZ nGe|
A K. 2017 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ wk͸x ‣´ŸvicÉvBR ‣i weKÌxZ cGYÅi eÅq wbi…cY KGiv| 2
L. •gvU jvf 1,25,000 UvKv aGi 2017 mvGji 30 Ryb mgvµ¦ eQGii RbÅ wk͸x ‣´ŸvicÉvBR ‣i wek` Avq weeiYx
(AvswkK) cÉÕ¦yZ KGiv| 4
M. 2017 mvGji 30 Ryb wk͸x ‣´ŸvicÉvBR ‣i Avw^ÆK AeÕ©vi weeiYx cÉÕ¦yZ KGiv| 4
12 bs cÉGk²i mgvavb
K weKÌxZ cGYÅi eÅq wbYÆq:

weeiY UvKv UvKv UvKv
gRy` cYÅ (01-07-16) 43,000
•hvM: cYÅ KÌq 94,000
ev`: •diZ (1,900)
92,100
ev`: cYÅ weZiY (2,200) 89,900
gRywi 6,000
cYÅ Avbqb LiP 1,000
1,39,900
ev`: mgvcbx gRy` cYÅ (41,500  1,500) (40,000)
weKÌxZ cGYÅi eÅq 99,900
Dîi: weKÌxZ cGYÅi eÅq 99,900 UvKv|
L wk͸x ‣´ŸvicÉvBR
wek` Avq weeiYx (AvswkK)
2017 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉk²cGò cÉ`î) 1,25,000
ev`: cwiPvjb eÅq:
•eZb 25,000
LvRbv I Ki 1,000
wegv wcÉwgqvg 1,500
Abv`vqx cvIbv 2,500
weævcb 10,000
•hvM: webvgƒGjÅ cYÅ weZiY 2,200
12,200
ev`: wejwÁ¼Z weævcb (MYbv-1) (9,150) 3,050
Qvcv I gwbnvwi 3,000
ev`: AeÅen†Z gwbnvwi 1,500 1,500
AePqmgƒn:
•Nvov I Mvwo (10,000 ” 5%) 500
Awdm miévg (10,000 ” 5%) 500
`vjvbGKvVv (60,000 ” 5%) 3,000 4,000
1
mybvGgi AeGjvcb (20,000 ” /5) 4,000 (42,550)
cwiPvjb gybvdv 82,450
22 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


AcwiPvjb Avq:
DGîvjGbi my` [MYbv-2] 2,500
wewbGqvGMi my` [MYbv-3] 250 2,750
ev`: AcwiPvjb eÅq:
FGYi my` 900
•hvM: eGKqv 360 1,260
gƒjaGbi my` [MYbv-4] 15,500 (16,760)
wbU cwiPvjb eÅq (14,010)
wbU gybvdv 68,440
Dîi: wbU gybvdv 68,440 UvKv|
•bvU: DGîvjGbi ZvwiL DGÍÏL bv ^vKvq 6 gvGmi my` avhÆ Kiv nGjv|
MYbv-1: wejwÁ¼Z weævcb = 12,200 - (12,200 ” 1/4) = 9,150 UvKv
MYbv-2: DGîvjGbi Ici 6 gvGmi my` = 50,000  10%  6/12 = 2,500 UvKv
MYbv-3: miKvwi mçqcGò wewbGqvGMi Ici 6 gvGmi my` = 5,000  10%  6/12 = 250 UvKv
MYbv-4: gƒjaGbi my` = [(1,50,000 ” 10%) + (10,000 ” 10% ” 6/12)] = 15,500 UvKv
M wk͸x ‣´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx
30 Ryb 2017
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 12,000
eÅvsGK Rgv 38,000
wewea •`bv`vi 23,000
mgvcbx gRy` cYÅ (K •^GK) 40,000
AeÅen†Z gwbnvwi 1,500
AwMÉg gRywi 1,000
wewbGqvGMi Abv`vqx my` (MYbv-3) 250
•gvU PjwZ mÁ·` 1,15,750
wewbGqvM:
10% miKvwi mçqcò 5,000
Õ©vqx mÁ·`:
•Nvov I Mvwo 10,000
ev`: cyéxf„Z AePq (L •^GK) (500) 9,500
Awdm miévg 10,000
ev`: cyéxf„Z AePq (L •^GK) (500) 9,500
`vjvbGKvVv 60,000
ev`: cyéxf„Z AePq (L •^GK) (3,000) 57,000
mybvg 20,000
ev`: AeGjvcb (L •^GK) (4,000) 16,000
•gvU Õ©vqx mÁ·` 92,000
Amg¯¼qK‡Z eÅq:
wejwÁ¼Z weævcb (MYbv-1) 9,150
2,21,900
AwbwøZ wnmve [cv^ÆKÅ UvKv] 46,900
•gvU mÁ·` 2,68,800
Avw^ÆK weeiYx 23

weeiY UvKv UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cvIbv`vi 33,000
eGKqv •eZb 2,000
FGYi eGKqv my` (L •^GK) 360
•gvU PjwZ `vq 35,360
`xNÆGgqvw` `vq:
6% FYcò 42,000
gvwjKvbv Õ¼Z½ (MYbv-5) 1,91,440
•gvU `vq I gvwjKvbv Õ¼Z½ 2,68,800
MYbv-5: gvwjKvbv Õ¼Z½ wbYÆq:
weeiY UvKv
gƒjab 1,50,000
•hvM: AwZwiÚ gƒjab 10,000
1,60,000
•hvM: gƒjaGbi my` (MYbv-4) 15,500
1,75,500
•hvM: wbU jvf 68,440
2,43,940
ev`: DGîvjb (50,000)
1,93,940
ev`: DGîvjGbi my` (MYbv-2) (2,500)
gvwjKvbv Õ¼Z½ (mgvcbx D«¼†î) 1,91,440
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,68,800 UvKv I AwbwøZ wnmve 46,900 UvKv (mÁ·`)|

cÉk²13 bvRgv •UÇWvmÆ-‣i 2012 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgjwU wbGP •`qv nGjv:

bvRgv •UÇWvmÆ
•iIqvwgj
31 wWGmÁ¼i 2012
KÌwgK bs wnmve wkGivbvg L.c†. •WweU UvKv •KÌwWU UvKv
1. bvRgvi gƒjab 1,00,000
2. `vjvbGKvVv 60,000
3. Avmevecò 15,000
4. 15% wewbGqvM (1-7-12) 20,000
5. gRy` cYÅ (1-1-12) 18,500
6. cYÅ KÌq I weKÌq 1,05,500 1,85,500
7. cYÅ •diZ 3,500 3,000
8. gRywi 5,500
9. KÌq cwienb 2,500
10. weKÌq cwienb 2,000
11. ÷Í“ 4,500
12. •eZb 18,500
13. fvov 15,000
24 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

KÌwgK bs wnmve wkGivbvg L.c†. •WweU UvKv •KÌwWU UvKv


14. mvaviY LiPvewj 3,500
15. weævcb 7,500
16. gwbnvwi 5,000
17. wewbGqvGMi my` 1,000
18. eÅvsK RgvwZwiÚ 10,500
19. cÉG`q wnmve 25,000
20. cÉvcÅ wnmve 21,500
21. DGîvjb 12,000
22. bM` Znwej 5,000
3,25,000 3,25,000
mg¯¼qmgƒn: 1. 2,500 UvKvi AvàGb webÓ¡ cYÅ weGePbv Kivi cƒGeÆ mgvcbx gRy` cGYÅi 32,500 UvKvq gƒjÅvqb Kiv nGqGQ|
2. gRywi 1,500 UvKv I •eZb 3,500 UvKv eGKqv iGqGQ| cÞv¯¦Gi fvov 3,000 UvKv AwMÉg cÉ`î nGqGQ| 3. gwbnvwi KÌq
400 UvKv mvaviY LiPvewji A¯¦fzÆÚ nGqGQ; 1,000 UvKv gƒGjÅi gwbnvwi `ËeÅvw` ‣Lb chƯ¦ AeÅen†Z iGqGQ| 4. cÉvcÅ
wnmvGei 1,500 UvKv Av`vqGhvMÅ bq; AewkÓ¡ cÉvcÅ wnmvGei Ici 10% Abv`vqx cvIbv mwçwZ ․Zwi KiGZ nGe| 5.
`vjvbGKvVvi 5% ‣es AvmevecGòi 10% AePq avhÆ KiGZ nGe| 6. KÅvwkqvGii KvQ •^GK 4,000 UvKv wQbZvB nGqGQ wK¯¦y
Zv wnmveefzÚ nqwb|
A K. bvRgv •UÇWvGmÆi •gvU gybvdv wbYÆq KGiv| 2
L. wbU jvf 15,500 UvKv nGj gvwjKvbv Õ¼GZ½i cwigvY wbYÆq KGiv| 4
M. bvRgv •UÇWvGmÆi Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
13 bs cÉGk²i mgvavb
K
 bvRgv •UÇWvmÆ
wek` Avq weeiYx
2012 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 1,85,500
ev`: •diZ (3,500)
wbU weKÌq 1,82,000
ev`: weKÌxZ cGYÅi eÅq:
gRy` cYÅ (01-01-12) 18,500
KÌq 1,05,500
ev`: •diZ (3,000) 1,02,500
gRywi 5,500
•hvM: eGKqv 1,500 7,000
KÌq cwienb 2,500
÷Í“ 4,500
1,35,000
mgvcbx gRy` cYÅ 32,500
ev`: AvàGb webÓ¡ cYÅ (2,500) (30,000)
1,05,000
AvàGb webÓ¡ cYÅ (2,500) (1,02,500)
•gvU jvf 79,500
Dîi: •gvU jvf 79,500 UvKv|
Avw^ÆK weeiYx 25

L
 bvRgv •UÇWvmÆ
gvwjKvbv Õ¼Z½ weeiYx
2012 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv
gƒjab (cÉviwÁ¿K) 1,00,000
•hvM: wbU jvf (cÉk²cGò cÉ`î) 15,500
1,15,500
ev`: DGîvjb (12,000)
gƒjab (mgvcbx) 1,03,500
Dîi: mgvcbx gƒjab 1,03,500 UvKv|
M
 bvRgv •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2012
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 5,000
ev`: wewea ÞwZ (wQbZvB) (4,000) 1,000
cÉvcÅ wnmve 21,500
ev`: AwjwLZ Abv`vqx cvIbv (1,500)
20,000
ev`: bZyb Abv`vqx cvIbv mwçwZ (20,000 ” 10%) (2,000) 18,000
AwMÉg fvov 3,000
AeÅen†Z gwbnvwi 1,000
mgvcbx gRy` cYÅ 32,500
ev`: AvàGb webÓ¡ cYÅ (2,500) 30,000
wewbGqvGMi Abv`vqx my` [MYbv-1] 500
•gvU PjwZ mÁ·` 53,500
wewbGqvM:
15% wewbGqvM (01-07-2012) 20,000
Õ©vqx mÁ·`:
`vjvbGKvVv 60,000
ev`: cyéxf„Z AePq (60,000 ” 5%) (3,000) 57,000
Avmevecò 15,000
ev`: cyéxf„Z AePq (15,000 ” 5%) (1,500) 13,500
•gvU Õ©vqx mÁ·` 70,500
•gvU mÁ·` 1,44,000
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eÅvsK RgvwZwiÚ 10,500
cÉG`q wnmve 25,000
eGKqv gRywi 1,500
eGKqv •eZb 3,500
•gvU PjwZ `vq 40,500
gvwjKvbv Õ¼Z½:
gƒjab (mgvcbx D«¼†î) (L •^GK) 1,03,500
•gvU `vq I gvwjKvbv Õ¼Z½ 1,44,000
6
MYbv-1: wewbGqvGMi Ici Abv`vqx my` = [ /12 ” (20,000 ” 15%) - 1,000] = 1,500 - 1,000 = 500 UvKv
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,44,000 UvKv|
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²14 Rbve Avwiqv Rvweb ‣KRb weRGbm KbmvGΟ´Ÿ, whwb 2010 mvGji Rvbyqvwi 1 ZvwiGL ‘Avwiqv weRGbm KbmvGΟw´Ö

‣´ŸvicÉvBR’ bvgK ‣KwU •mevagÆx eÅemvq cÉwZÓ¤vb ÷i‚ KGib| 31 wWGmÁ¼i, 2015 ZvwiGL Avwiqv weRGbm KbmvGΟw´Ö
‣´ŸvicÉvBR-‣i •iIqvwgj wQj wbÁ²i…c:
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
bM` Rgv 20,000
eÅvsK Rgv 1,00,000
cÉvcÅ wnmve 80,000
Rxeb wegvi wcÉwgqvg 10,000
Awdm miévg 2,00,000
AePq mwçwZ-Awdm miévg 30,000
AwMÉg wegv 36,000
•mev Avq 1,40,000
AbycvwRÆZ •mev Avq 30,000
gƒjab@ Avwiqv Rvweb 1,93,500
DGîvjb@ Avwiqv Rvweb 3,500
10% eÅvsK FY (01-06-2015) 1,50,000
mvµÏvBR 12,000
cÉG`q wnmve 30,000
DcGhvM LiP 10,000
•eZb (80%) 80,000
AvqKi 7,000
fvov LiP 15,000
5,73,500 5,73,500
mg®¼qmgƒn: 1. eÅen†Z mvµÏvBGRi cwigvY 8,000 UvKv| 2. AwMÉg wegv wZb eQGii RbÅ cÉ`vb Kiv nGqGQ 3. cuvPRb KÑvGqG´Ÿi
cÉGZÅKGK 1,000 UvKv KGi cÉ`î •mev ‣LGbv wjwce«¬ Kiv nqwb| 4. Õ©vqx mÁ·wîi Ici 5% nvGi mij‥iwLK c«¬wZGZ
AePq avhÆ KGiv| [Xv. ˆev. 16]
A K. DGîvjGbi cwigvY wbYÆq KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i mgvµ¦ eQGii Avq weeiYx ․Zwi KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGLi Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
14 bs cÉGk²i mgvavb A
K DGîvjGbi cwigvY wbYÆq:

weeiY UvKv UvKv
Rxeb wegvi wcÉwgqvg 10,000
DGîvjb@ Avwiqv Rvweb 3,500
AvqKi 7,000
•gvU DGîvjGbi cwigvY 20,500
Dîi: DGîvjGbi cwigvY 20,500 UvKv|
L Avwiqv weRGbm KbmvGΟw´Ö ‣´ŸvicÉvBR
Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
Avqmgƒn:
•mev Avq 1,40,000
•hvM: Abv`vqx •mev Avq (5  1,000) 5,000
•gvU Avq 1,45,000
Avw^ÆK weeiYx 27

weeiY UvKv UvKv UvKv


ev`: LiPmgƒn:
•eZb 80,000
80000  20
•hvM: eGKqv   20,000 1,00,000
 80 
mvµÏvBR LiP 8,000
DcGhvM LiP 10,000
fvov LiP 15,000
36000
wegv LiP   12,000
 3 
Awdm miévGgi AePq (2,00,000  5%) 10,000
eÅvsK FGYi my` [1,50,000  10%  7/12] 8,750 (1,63,750)
wbU ÞwZ (18,750)
Dîi: wbU ÞwZ 18,750 UvKv|
M
 Avwiqv weRGbm KbmvGΟw´Ö ‣´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Rgv 20,000
eÅvsK Rgv 1,00,000
cÉvcÅ wnmve 80,000
•hvM: Abv`vqx •mev Avq 5,000 85,000
AwMÉg wegv 36,000
ev`: •gqv` DîxYÆ (12,000) 24,000
mvµÏvBR 12,000
ev`: mvµÏvBR LiP (8,000) 4,000
•gvU PjwZ mÁ·` 2,33,000
Õ©vqx mÁ·`:
Awdm miévg 2,00,000
ev`: AePq mwçwZ (30,000 + 10,000) (40,000)
•gvU Õ©vqx mÁ·` 1,60,000
•gvU mÁ·` 3,93,000
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
AbycvwRÆZ •mev Avq 30,000
eÅvsK FGYi eGKqv my` 8,750
cÉG`q wnmve 30,000
eGKqv •eZb 20,000
•gvU PjwZ `vq 88,750
`xNÆGgqvw` `vq:
10% eÅvsK FY 1,50,000
gvwjKvbv Õ¼Z½:
gƒjab 1,93,500
ev`: wbU ÞwZ (18,750)
1,74,750
ev`: DGîvjb [K nGZ cÉvµ¦] (20,500) 1,54,250
•gvU `vq I gvwjKvbv Õ¼Z½ 3,93,000
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 3,93,000 UvKv|
28 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²15 Rbve Bmgvg ‘•gmvmÆ Bmgvg •UÇWvmÆ-‣i Õ¼Z½vwaKvix| 2015 mvGji 30 Ryb ZvwiGL Zvi wnmve eB nGZ wbÁ²wjwLZ

•iIqvwgj ․Zwi Kiv nGqGQ:
•gmvmÆ Bmgvg •UÇWvmÆ
•iIqvwgj
30 Ryb, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
nvGZ bM` 78,000
eÅvsK Rgv 1,00,000
gRy` cYÅ (01-07-2014) 2,50,000
10% wewbGqvM (01-01-2014) 2,00,000
15% e®¬wK FY (01-09-2014) 2,50,000
cYÅ KÌq I weKÌq (15% fÅvUmn) 4,72,000 8,20,000
cYÅ •diZ 15,000 12,000
wejwÁ¼Z weævcb 30,000
•eZb 20,000
fvov LiP 60,000
cÉvcÅ wnmve I cÉG`q wnmve 2,60,000 3,50,000
fÅvU PjwZ wnmve 24,000
Õ©vqx mÁ·wî 4,80,000
wewbGqvGMi my` 10,000
gƒjab 5,09,000
DGîvjb 10,000
19,75,000 19,75,000
mg®¼qmgƒn: 1. mgvcbx gRy` cYÅ gƒjÅvqb Kiv nGqGQ 1,60,000 UvKv| 2. cÉvcÅ wnmvGei 2,500 UvKv AeGjvcb KGiv|
AewkÓ¡ cÉvcÅ wnmvGei Ici 5% nvGi Abv`vqx cvIbv mwçwZi eÅeÕ©v KGiv| 3. Õ©vqx mÁ·wîi Ici 10% nvGi AePq avhÆ
KGiv| 4. wejwÁ¼Z weævcGbi ‣K-Z‡Zxqvsk AeGjvcb KGiv| 5. gÅvGbRvi Zvi Kwgkb PvRÆ Kivi cƒeÆeZÆx wbU gybvdvi Ici
5% Kwgkb cvGeb| [Xv. ˆev. 16]
A K. fÅvU PjwZ wnmve cÉÕ§Z KGiv| 2
A L. 2015 mvGji 30 Ryb mgvµ¦ eQGii Avq weeiYx ․Zwi KGiv| 4
A M. 2015 mvGji 30 Ryb ZvwiGLi PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
15 bs cÉGk²i mgvavb A
K
 •gmvmÆ Bmgvg •UÇWvmÆ
fÅvU PjwZ wnmve wnmvGei •KvW bs........
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. (UvKv) (UvKv) •WweU •KÌwWU
2015
Ryb 30 eÅvGj´Ö 24,000
(472000  12000)  15
‛ 30 KÌq wnmve   60,000 36,000
 115 
(820000  15000)  15
’’ 30 weKÌq wnmve   1,05,000 69,000
 115 
Dîi: fÅvU PjwZ wnmvGei •Ri 69,000 UvKv (•KÌwWU)|
Avw^ÆK weeiYx 29

L
 •gmvmÆ Bmgvg •UÇWvmÆ
wek` Avq weeiYx
2015 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 8,20,000
ev`: •diZ (15,000)
8,05,000
ev`: fÅvU (8,05,000  15/115) (1,05,000)
wbU weKÌq 7,00,000
ev`: weKÌxZ cGYÅi eÅq:
gRy` cYÅ (1-7-2014) 2,50,000
KÌq 4,72,000
ev`: •diZ (12,000)
4,60,000
ev`: fÅvU (4,60,000  15/115) (60,000)
wbU KÌq 4,00,000
6,50,000
ev`: mgvcbx gRy` cYÅ (1,60,000) (4,90,000)
•gvU gybvdv 2,10,000
ev`: cwiPvjb eÅq:
•eZb 20,000
fvov LiP 60,000
KzFY (AwjwLZ) 2,500
•hvM: bZzb KzFY mwçwZ 12,875 15,375
Õ©vqx mÁ·wîi AePq (4,80,000  10%) 48,000
wejwÁ¼Z weævcGbi AeGjvcb (30,000 ” 1/3) 10,000
gÅvGbRvGii Kwgkb
{(210000 + 20000)  (153375 + 31250)}  5 (•bvU-1) 2,269 (1,55,644)
 
 100 
cwiPvjb gybvdv 54,356
AcwiPvjb Avq:
wewbGqvGMi my` 10,000
•hvM: Abv`vqx [(2,00,000  10%)  10,000] 10,000 20,000

ev`: AcwiPvjb eÅq:


e®¬wK FGYi my` (eGKqv) (2,50,000  15%  10/12) (31,250)
wbU AcwiPvjb eÅq (11,250)
wbU gybvdv 43,106
Dîi: wbU gybvdv 43,106 UvKv|
•bvU-1: gÅvGbRvGii Kwgkb wbYÆGqi •ÞGò Kwgkb PvRÆ Kivi cƒeÆeZxÆ wbU gybvdv wbi…cY KGi •bqvi RbÅ •gvU gybvdvi mvG^
cwiPvjb Avq ‣es cwiPvjb I AcwiPvjb LiGPi mg®¼q Kiv nGqGQ|
M •gmvmÆ Bmgvg •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
30 Ryb 2015
weeiY UvKv UvKv UvKv
PjwZ mÁ·`:
nvGZ bM` 78,000
eÅvsGK Rgv 1,00,000
30 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


cÉvcÅ wnmve 2,60,000
ev`: AwjwLZ KzFY (2,500)
2,57,500
ev`: bZzb KzFY mwçwZ (12,875) 2,44,625
mgvcbx gRy` cYÅ 1,60,000
wewbGqvGMi Abv`vqx my` 10,000
•gvU PjwZ mÁ·` 5,92,625
PjwZ `vq:
cÉG`q wnmve 3,50,000
fÅvU PjwZ wnmve [K nGZ cÉvµ¦] 69,000
e®¬wK FGYi eGKqv my` 31,250
gÅvGbRvGii eGKqv Kwgkb 2,269
•gvU PjwZ `vq 4,52,519
Dîi: •gvU PjwZ mÁ·G`i cwigvY 5,92,625 UvKv ‣es •gvU PjwZ `vGqi cwigvY 4,52,519 UvKv|

cÉk²16 2015 mvGji 31 wWGmÁ¼i ZvwiGL cjvk •UÇWvGmÆi •iIqvwgj wbGÁ² cÉ`î nGjv:

•iIqvwgj
31 wWGmÁ¼i 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
gƒjab 1,50,000
DGîvjb 15,000
nvGZ bM` 60,000
cÉvcÅ wnmve 60,000
cÉviwÁ¿K gRy` cYÅ 15,000
KÌq I weKÌq 1,42,000 1,78,500
iwngGK cÉ`î FY (1-6-2015) 30,000
Abv`vqx cvIbv 3,000
Abv`vqx cvIbv mwçwZ 5,000
gRywi 8,500
3,33,500 3,33,500
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cYÅ gƒjÅvqb Kiv nGqGQ 85,000 UvKv| 2. gRywi 1,500 UvKv AwMÉg cÉ`vb Kiv nGqGQ| 3.
cÉvcÅ wnmvGei Ici 10% Abv`vqx cvIbv mwçwZ ․Zwi KGiv| 4. iwngGK cÉ`î FGYi Ici 12% my` avhÆ KGiv| [iv. ˆev. 16]
A K. Abv`vqx •`bvi cwigvY wbYÆq KGiv| 2
A L. weKÌxZ cGYÅi eÅGqi cwigvY wbYÆq KGiv| 4
A M. cjvk •UÇWvGmÆi Avw^ÆK AeÕ©vi weeiYxi mÁ·G`i w`K cÉ`kÆb KGiv| 4
16 bs cÉGk²i mgvavb A
K Abv`vqx •`bvi cwigvY wbYÆq:

weeiY UvKv UvKv
Abv`vqx cvIbv 3,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 6,000
9,000
ev`: cyivZb Abv`vqx cvIbv mwçwZ (5,000)
Abv`vqx •`bv LiP 4,000
Dîi: Abv`vqx •`bvi cwigvY 4,000 UvKv|
Avw^ÆK weeiYx 31

L weKÌxZ cGYÅi eÅGqi cwigvY wbYÆq:



weeiY UvKv UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 15,000
KÌq 1,42,000
gRywi 8,500
ev`: AwMÉg (1,500) 7,000
1,64,000
ev`: mgvcbx gRy` cYÅ (85,000)
weKÌxZ cGYÅi eÅq 79,000
Dîi: weKÌxZ cGYÅi eÅq 79,000 UvKv|
M
 cjvk •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 60,000
cÉvcÅ wnmve 60,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (6,000) 54,000
cÉ`î FGYi eGKqv my` 2,100
mgvcbx gRy` cYÅ 85,000
AwMÉg gRywi 1,500
•gvU PjwZ mÁ·` 2,02,600
wewbGqvM:
iwngGK cÉ`î FY 30,000
•gvU mÁ·` 2,32,600
Dîi: •gvU mÁ·` 2,32,600 UvKv|

cÉk²17 2015 mvGji 31 wWGmÁ¼i ZvwiGL mygb •UÇWvmÆ-‣i •iIqvwgjwU wbGÁ² cÉ`î nGjv:

•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
cÉviwÁ¿K gRy` cYÅ 20,000
KÌq I weKÌq 90,000 1,25,000
gƒjab 1,00,000
DGîvjb 10,000
10% FY (1-7-2015) 80,000
gRywi 12,500
•eZb (10 gvm) 30,000
weævcb 15,000
Avmevecò 50,000
cÉvcÅ wnmve 42,500
cÉG`q wnmve 25,000
12% wewbGqvM (1-3-2015) 70,000
eÅvsK RgvwZwiÚ 10,000
3,40,000 3,40,000
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cYÅ 45,000 UvKv gƒjÅvqGbi ci 5,000 UvKvi cYÅ AvàGb webÓ¡ nGqGQ| 2. weævcGbi 1/3
Ask AeGjvcb KGiv| 3. cÉvcÅ wnmvGei 2,500 UvKv Av`vqGhvMÅ bq| AewkÓ¡ cÉvcÅ wnmvGei Ici 5% Abv`vqx cvIbv
mwçwZ ․Zwi KGiv| 4. AvmevecGòi Ici 10% AePq avhÆ KGiv| [iv. ˆev. 16]
32 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

A K. wejwÁ¼Z weævcGbi cwigvY wbYÆq KGiv| 2


A L. •gvU jvf 67,500 UvKv aGi wbU jvf ev wbU ÞwZi cwigvY wbYÆq KGiv| 4
A M. 31 wWGmÁ¼i 2015 ZvwiGL mygb •UÇWvmÆ-‣i •gvU `vGqi cwigvY wbYÆq KGiv| 4
17 bs cÉGk²i mgvavb A
K wejwÁ¼Z weævcGbi cwigvY wbYÆq:

weeiY UvKv UvKv
weævcb 15,000
ev`: AeGjvcb (1/3 Ask) (5,000)
wejwÁ¼Z weævcb 10,000
Dîi: wejwÁ¼Z weævcb 10,000 UvKv|
L mygb •UÇWvmÆ
wek` Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf [cÉGk² cÉ`î] 67,500
ev`: cwiPvjb eÅq:
•eZb 30,000
30000 
•hvM: eGKqv   2 6,000 36,000
 10 
weævcb 15,000
ev`: wejwÁ¼Z (10,000) 5,000
Abv`vqx cvIbv (AwjwLZ) 2,500
•hvM: bZzb Abv`vqx cvIbv mwçwZ 2,000 4,500
AvmevecGòi AePq (50,000  10%) 5,000 (50,500)
cwiPvjb gybvdv 17,000
AcwiPvjb Avq:
wewbGqvGMi my` (70,000  12%  10/12) 7,000
ev`: AcwiPvjb eÅq:
FGYi my` (80,000  10%  6/12) 4,000
AvàGb webÓ¡ cGYÅi ÞwZ 5,000 (9,000)
wbU AcwiPvjb eÅq (2,000)
wbU gybvdv 15,000
Dîi: wbU gybvdv 15,000 UvKv|
M
 mygb •UÇWvmÆ
Av^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
`vqmgƒn
PjwZ `vq:
FGYi eGKqv my` 4,000
eGKqv •eZb 6,000
eÅvsK RgvwZwiÚ 10,000
cÉG`q wnmve 25,000
•gvU PjwZ `vq 45,000
`xNÆGgqvw` `vq:
10% FY 80,000
•gvU `vq 1,25,000
Dîi: •gvU `vq 1,25,000 UvKv|
Avw^ÆK weeiYx 33

cÉk²18
 MÉvwdKm& AvUÆ
•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
bM` I eÅvsK Rgv 45,000
Awdm miévg 1,18,000
mvµÏvBR 55,000
Awdm miévg weKÌqRwbZ ÞwZ 2,000
DcGhvM LiP 13,000
Awdm LiP 8,000
cÉG`q •bvU 30,000
gƒjab 1,12,500
•mev Avq 97,400
fvov Avq 500
my` Avq 600
2,41,000 2,41,000
mg®¼q Z^Å: 1. eÅwÚMZ LiP 1,200 UvKv Awdm LiGPi A¯¦fzÆÚ AvGQ| 2. mvµÏvBGRi mgvcbx D«¼†î 32,500 UvKv| 3. 1-10-
2015 ZvwiGL 20,000 UvKvi ‣KwU bZzb KwÁ·DUvi KÌq Kiv nGqGQ, hv wnmvGe A¯¦fzÆÚ nqwb| 4. Awdm miévGgi Ici
10% AePq avhÆ KGiv| [w`. ˆev. 16]
A K. Awdm miévGgi AePGqi cwigvY wbYÆq KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ Avq weeiYx ․Zwi KGiv| 4
A M. eQi •kGl MÉvwdKm& AvUÆ-‣i ‣KwU •kÉwYe«¬ Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
18 bs cÉGk²i mgvavb A
K Awdm miévGgi AePGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cÉviwÁ¿K Awdm miévGgi AePq (1,18,000 ” 10%) 11,800
bZzb Awdm miévGgi AePq (20,000 ” 10%) ” 3/12 500
Awdm miévGgi AePq 12,300
Dîi: Awdm miévGgi AePGqi cwigvY 12,300 UvKv|
L MÉvwdKm& AvUÆ
Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
Avqmgƒn:
•mev Avq 97,400
fvov Avq 500
my` Avq 600
•gvU Avq 98,500
ev`: LiPmgƒn:
mvµÏvBR LiP (55,000  32,500) 22,500
Awdm miévg weKÌqRwbZ ÞwZ 2,000
DcGhvM LiP 13,000
Awdm LiP 8,000
ev`: eÅwÚMZ LiP (1,200) 6,800
Awdm miévGgi AePq [K nGZ cÉvµ¦] 12,300
•gvU LiP (56,600)
wbU jvf 41,900
Dîi: wbU jvf 41,900 UvKv|
34 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 MÉvwdKm& AvUÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` I eÅvsK Rgv 45,000
mvµÏvBR 55,000
ev`: mvµÏvBR LiP (22,500) 32,500
•gvU PjwZ mÁ·` 77,500
Õ©vqx mÁ·`:
Awdm miévg 1,18,000
•hvM: bZzb KÌq 20,000
1,38,000
ev`: cyéxf„Z AePq (12,300)
•gvU Õ©vqx mÁ·` 1,25,700
•gvU mÁ·` 2,03,200
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q •bvU 30,000
cÉG`q wnmve (Awdm miévg mieivnKvix) 20,000
•gvU PjwZ `vq 50,000
gvwjKvbv Õ¼Z½:
gƒjab 1,12,500
•hvM: wbU jvf 41,900
1,54,400
ev`: DGîvjb (eÅwÚMZ LiP) (1,200) 1,53,200
•gvU `vq I gvwjKvbv Õ¼Z½ 2,03,200
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,03,200 UvKv|

cÉk²19
 Iqvmwdqv bvRixb
•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
gRy` cYÅ (1-1-2015) 1,00,000
weKÌq 4,83,400
cÉG`q wnmve 35,000
gƒjab 1,67,000
cyéxf„Z AePq (h¯¨cvwZ) 65,600
KÌq 1,38,000
gRywi 68,000
weKÌq eÅq 9,000
KviLvbvi fvov I we`yÅr 30,000
•eZb 66,000
AwMÉg wegv wcÉwgqvg 10,000
10% wewbGqvM 30,000
h¯¨cvwZ 1,90,000
Avmevecò 40,000
Avw^ÆK weeiYx 35

wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)


bM` I eÅvsK Rgv 5,000
cÉvcÅ wnmve 60,000
bMi ÷Í“ 5,000
7,51,000 7,51,000
mg®¼q Z^Å: 1. wWGmÁ¼i gvGmi •eZb eGKqv AvGQ| 2. eQGii gvSvgvwS wewbGqvM Kiv nGqwQj| 3. Õ©vqx mÁ·G`i Ici 10%
AePq aiGZ nGe| 4. AwMÉg wegv wcÉwgqvGgi 6,000 UvKv •gqvG`vîxYÆ nGqGQ| 5. mgvcbx gRy` cYÅ 80,000 UvKv| [w`. ˆev. 16]
A K. KÌq I gRywi eÅZxZ cÉZÅÞ LiGPi cwigvY wbYÆq KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii •gvU jvGfi cwigvY wbYÆq KGiv| 4
A M. PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ wbYÆq KGiv| 4
19 bs cÉGk²i mgvavb A
K KÌq I gRywi eÅwZZ cÉZÅÞ LiGPi cwigvY wbYÆq:
weeiY UvKv UvKv
KviLvbvi fvov I we`yÅr 30,000
bMi ÷Í“ 5,000
h¯¨cvwZi AePq (1,90,000  10%) 19,000
cÉviwÁ¿K gRy` cYÅ 1,00,000
ev`: mgvcbx gRy` cYÅ (80,000) 20,000
KÌq I gRywi eÅwZZ •gvU cÉZÅÞ LiP 74,000
Dîi: KÌq I gRywi eÅwZZ •gvU cÉZÅÞ LiP 74,000 UvKv|
•bvU: KÌq I gRywi eÅwZZ cÉZÅÞ LiP wbi…cGY cÉviwÁ¿K gRy` cYÅ I mgvcbx gRy` cGYÅi mg®¼q Kiv nGqGQ KviY ‣B `ywU
`dv weKÌxZ cGYÅi eÅq wbi…cY Kivi •ÞGò mg®¼q Kiv nq ‣es KviLvbv msKÌv¯¦ LiP ^vKGj h¯¨cvwZ/KjKôvi AePq weKÌxZ
cGYÅi eÅq wbYÆGq hvq|
L Iqvmwdqv bvRixb
wek` Avq weeiYx (AvswkK)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 4,83,400
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 1,00,000
KÌq 1,38,000
gRywi 68,000
KviLvbvi fvov I we`yÅr 30,000
h¯¨cvwZi AePq 19,000
bMi ÷Í“ 5,000
3,60,000
ev`: mgvcbx gRy` cYÅ (80,000)
(2,80,000)
•gvU jvf 2,03,400
Dîi: •gvU jvf 2,03,400 UvKv|
M PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ wbYÆq:
weeiY UvKv UvKv
PjwZ mÁ·`mgƒn:
bM` I eÅvsK Rgv 5,000
cÉvcÅ wnmve 60,000
36 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


AwMÉg wegv wcÉwgqvg 10,000
ev`: •gqv` DîxYÆ Ask (6,000) 4,000
wewbGqvGMi Abv`vqx my` 1,500
mgvcbx gRy` cYÅ 80,000
•gvU PjwZ mÁ·` 1,50,500
PjwZ `vqmgƒn:
cÉG`q wnmve 35,000
eGKqv •eZb (66,000 ” 1/11) 6,000
•gvU PjwZ `vq 41,000
 PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ = (1,50,500 @ 41,000) UvKv = 1,09,500 UvKv|
Dîi: PjwZ mÁ·` I PjwZ `vGqi cv^ÆKÅ 1,09,500 UvKv|

cÉk²20 2015 mvGji wiwgb ‣´ŸvicÉvBGRi •iIqvwgj I AbÅvbÅ Z^Å wbGÁ² DcÕ©vcb Kiv nGjv:

wiwgb ‣´ŸvicÉvBR
•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
nvGZ bM` 17,000
eÅvsGK Rgv 3,500
`vjvbGKvVv 42,000
Avmevecò 23,000
AwMÉg wegv 3,000
mvµÏvBR 4,500
AbycvwRÆZ •mev Avq 7,000
•eZb 18,000
weævcb 6,500
gƒjab 80,000
DGîvjb 5,000
•mev Avq 38,000
DcGhvM LiP 2,500
1,25,000 1,25,000
AbÅvbÅ Z^Å: 1. AwMÉg wegv 2 eQGii RbÅ cwiGkva Kiv nGqGQ| 2. AbycvwRÆZ •mev AvGqi 4,000 UvKv AwRÆZ nGqGQ| 3.
gƒjaGbi my` eGKqv iGqGQ 1,200 UvKv| 4. Rbve wiwgb 5,000 UvKv AwZwiÚ gƒjab wnGmGe Avbqb KiGjI Zv wnmvGe •jLv
nq bvB| 5. mvµÏvBGRi 2,000 UvKv ‣LbI AeÅen†Z iGqGQ| 6. `vjvbGKvVvi Ici 71/2% ‣es AvmevecGòi Ici 5%
AePq avhÆ KGiv| [Kz. ˆev. 16]
A K. eQi •kGl PjwZ `vGqi cwigvY wbYÆq KGiv| 2
A L. eQi •kGl Avq weeiYx ․Zwi KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGLi •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
20 bs cÉGk²i mgvavb A
K eQi •kGl PjwZ `vGqi cwigvY wbYÆq:

weeiY UvKv UvKv
AbycvwRÆZ •mev Avq 7,000
ev`: AwRÆZ nGqGQ (4,000)
PjwZ `vq 3,000
Dîi: eQi •kGl PjwZ `vGqi cwigvY 3,000 UvKv|
Avw^ÆK weeiYx 37

L
 wiwgb ‣´ŸvicÉvBR
Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
Avqmgƒn:
•mev Avq 38,000
•hvM: AbycvwRÆZ Avq AwRÆZ nGqGQ 4,000
•gvU Avq 42,000
ev`: LiPmgƒn:
•eZb 18,000
weævcb 6,500
DcGhvM LiP 2,500
wegv LiP 1,500
mvµÏvBR LiP (4,500  2,000) 2,500
AePq:
`vjvbGKvVv (42,000  7.50%) 3,150
Avmevecò (23,000  5%) 1,150 4,300
gƒjaGbi my` 1,200
•gvU LiP (36,500)
wbU Avq 5,500
Dîi: wbU Avq 5,500 UvKv|
M
 wiwgb ‣´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 17,000
•hvM: AwZwiÚ gƒjab 5,000 22,000
eÅvsK Rgv 3,500
AwMÉg wegv 3,000
ev`: •gqv` DîxYÆ Ask (1,500) 1,500
mvµÏvBR 4,500
ev`: eÅen†Z (mvµÏvBR LiP) (2,500) 2,000
•gvU PjwZ mÁ·` 29,000
Õ©vqx mÁ·`:
`vjbGKvVv 42,000
ev`: cyéxf„Z AePq (3,150) 38,850
Avmevecò 23,000
ev`: cyéxf„Z AePq (1,150) 21,850
•gvU Õ©vqx mÁ·` 60,700
•gvU mÁ·` 89,700
Dîi: •gvU mÁ·G`i cwigvY 89,700 UvKv|
38 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²21 iwdK ‣´£ •Kvs-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGL •iIqvwgj I AbÅvbÅ Z^Å wbGÁ² •`qv nGjv:

iwdK ‣´£ •Kvs
•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
KÌq 40,000
weKÌq 56,000
gƒjab 70,000
•`bv`vi I cvIbv`vi 20,000 20,000
weævcb LiP 5,000
cÉviwÁ¿K gRy` cYÅ 20,000
•eZb 16,000
Avmevecò 30,000
nvGZ bM` 10,000
eÅvsK Rgv 5,000
1,46,000 1,46,000
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cYÅ 35,000 UvKv, wK¯§ evRvigƒjÅ 40,000 UvKv| 2. •eZb 3,000 UvKv AwMÉg cÉ`î nGqGQ|
3. weævcb eve` 2,000 UvKv eGKqv iGqGQ| 4. AvmevecGòi Ici 10% AePq avhÆ KiGZ nGe| [Kz. ˆev. 16]
A K. •gvU gybvdv wbYÆq KGiv| 2
A L. •gvU gybvdv 31,000 UvKv aGi wbU gybvdv wbYÆq KGiv| 4
A M. wbU gybvdv 8,000 UvKv aGi 31-12-2015 ZvwiGLi RbÅ Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
21 bs cÉGk²i mgvavb A
K
 iwdK ‣´£ •Kvs
wek` Avq weeiYx (AvswkK)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 56,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 20,000
KÌq 40,000
60,000
ev`: mgvcbx gR` cYÅ (35,000) (25,000)
•gvU gybvdv 31,000
Dîi: •gvU gybvdv 31,000 UvKv|
L iwdK ‣´£ •Kvs
wek` Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU gybvdv [‘K’ •^GK cÉvµ¦] 31,000
ev`: cwiPvjb eÅq:
weævcb LiP 5,000
•hvM: eGKqv 2,000 7,000
•eZb 16,000
ev`: AwMÉg (3,000) 13,000
AvmevecGòi AePq (30,000  10%) 3,000 (23,000)
wbU gybvdv 8,000
Dîi: wbU gybvdv 8,000 UvKv|
Avw^ÆK weeiYx 39

M
 iwdK ‣´£ •Kvs
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 10,000
eÅvsK Rgv 5,000
•`bv`vi 20,000
AwMÉg •eZb 3,000
mgvcbx gRy` cYÅ 35,000
•gvU PjwZ mÁ·` 73,000
Õ©vqx mÁ·`:
Avmevecò 30,000
ev`: cyéxf„Z AePq (3,000) 27,000
•gvU mÁ·` 1,00,000
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cvIbv`vi 20,000
eGKqv weævcb 2,000
•gvU PjwZ `vq 22,000
gvwjKvbv Õ¼Z½:
gƒjab 70,000
•hvM: wbU gybvdv [L •^GK cÉvµ¦] 8,000 78,000
•gvU `vq I gvwjKvbv Õ¼Z½ 1,00,000
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,00,000 UvKv|

cÉk²22 gvkivdx •UÇWvGmÆi 2015 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgj wbÁ²i…c:



gvkivdx •UÇWvmÆ
•iIqvwgj
•WUi 31 wWGmÁ¼i, 2015 •KÌwWUi
wnmvGei bvg UvKv wnmvGei bvg UvKv
DGîvjb 50,000 gƒjab 4,50,000
nvGZ bM` 1,50,000 cYÅ weKÌq (15% fÅvUmn) 4,60,000
gRy` cYÅ (1-1-15) 1,00,000 cÉG`q wnmve 2,00,000
gRywi 40,000 Abv`vqx •`bv mwçwZ 8,000
BRviv mÁ·wî (10 eQi) 3,00,000 Dcfvov 12,000
cYÅ KÌq (15% fÅvUmn) 2,30,000
•eZb 60,000
cÉvcÅ wnmve 1,45,000
fÅvU PjwZ wnmve 50,000
Abv`vqx •`bv 5,000
11,30,000 11,30,000
mg®¼qmgƒn: 1. mgvcbx gRy` cYÅ 1,50,000 UvKvq gƒjÅvqb Kiv nGqGQ| wK¯§ ‣B gƒjÅvqGbi ci 20,000 UvKvi cYÅ AvàGb
webÓ¡ nGqGQ| wegv •KvÁ·vwb 15,000 UvKv ÞwZcƒiY w`GZ ivwR nGqGQ| 2. cÉvcÅ wnmvGei Ici 10% Abv`vqx cvIbv mwçwZ
․Zwi KGiv| 3. •eZb eGKqv AvGQ 10,000 UvKv, Dcfvov Abv`vqx AvGQ 8,000 UvKv| 4. AwMÉg gRywi cÉ`vb 10,000 UvKv|
[P. ˆev. 16]
A K. fÅvU PjwZ wnmve ․Zwi KGiv| 2
A L. •gvU jvf wbYÆq KGiv| 4
A M. •gvU jvf 1,10,000 UvKv aGi PjwZ eQGii wbU jvf ev wbU ÞwZ •`LvI| 4
40 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

22 bs cÉGk²i mgvavb A
K
 gvkivdx •UÇWvmÆ
fÅvU PjwZ wnmve wnmvGei •KvW bs........
ZvwiL •WweU •KÌwWU •Ri
weeiY
(UvKv) (UvKv) •WweU •KÌwWU
2015
wWGm.-31 eÅvGj´Ö 50,000
KÌq wnmve (2,30,000 ” 15/115) 30,000 80,000
15
weKÌq wnmve (4,60,000 ” /115) 60,000 20,000
Dîi: fÅvU PjwZ wnmvGei •Ri 20,000 UvKv (•WweU)|
L gvkivdx •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2015 mvGji 31 wWGmÁ¼i ZwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
cYÅ weKÌq 4,60,000
ev`: fÅvU (4,60,000  15/115) (60,000)
wbU weKÌq 4,00,000
ev`: weKÌxZ cGYÅi eÅq:
gRy` cYÅ (1-1-15) 1,00,000
cYÅ KÌq 2,30,000
ev`: fÅvU (2,30,000  15/115) (30,000)
wbU KÌq 2,00,000
gRywi 40,000
ev`: AwMÉg (10,000)
30,000
3,30,000
ev`: mgvcbx gRy` cYÅ (1,50,000 @ 20,000) 1,30,000
AvàGb webÓ¡ cYÅ 20,000
(1,50,000)
(1,80,000)
•gvU jvf 2,20,000
Dîi: •gvU jvf 2,20,000 UvKv|
M
 gvkivdx •UÇWvmÆ
wek` Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉk²cGò cÉ`î) 1,10,000
ev`: cwiPvjb eÅq:
•eZb 60,000
•hvM: eGKqv 10,000
70,000
Abv`vqx •`bv 5,000
•hvM: bZzb Abv`vqx •`bv mwçwZ 14,500
19,500
ev`: cyivZb Abv`vqx •`bv mwçwZ (8,000) 11,500
BRviv mÁ·wîi AeGjvcb (3,00,000  10) 30,000
(1,11,500)
cwiPvjb ÞwZ (1,500)
Avw^ÆK weeiYx 41

weeiY UvKv UvKv UvKv


AcwiPvjb Avq:
Dcfvov 12,000
•hvM: Abv`vqx 8,000 20,000
ev`: AcwiPvjb eÅq:
AvàGb webÓ¡ cGYÅi ÞwZ 20,000
ev`: wegv •KvÁ·vwb KZ‡K
Æ cÉG`q ÞwZcƒiY (15,000) (5,000)
wbU AcwiPvjb Avq 15,000
wbU jvf 13,500
Dîi: wbU jvf 13,500 UvKv|

cÉk²23 Rbve mvwKGei 31 wWGmÁ¼i 2015 ZvwiGLi •iIqvwgj wbÁ²i…c:



Rbve mvwKGei
•iIqvwgj
•WUi 31 wWGmÁ¼i, 2015 •KÌwWUi
wnmvGei bvg UvKv wnmvGei bvg UvKv
DGîvjb 50,000 gƒjab 5,00,000
Rxeb wegv 30,000 6% FYcò (1-1-15) 80,000
cÉviwÁ¿K gRy` 80,000 cYÅ weKÌq 4,70,000
Avmevecò 1,40,000 cÉG`q wnmve 35,000
`vjvbGKvVv 2,00,000 KÌq •diZ 10,000
gRywi 20,000
•eZb 40,000
weævcb 50,000
cYÅ KÌq 3,00,000
cÉvcÅ wnmve 1,00,000
FGYi my` 800
weKÌq •diZ 5,000
fÅvU PjwZ wnmve 30,000
nvGZ bM` 49,200
10,95,000 10,95,000
mg®¼qmgƒn: 1. mgvcbx gRy` cYÅ 90,000 UvKv gƒjÅvqGbi cƒGeÆ 10,000 UvKvi cYÅ AvàGb webÓ¡ nGqGQ| 2. cÉvcÅ wnmvGei
gGaÅ nvwme bvGg 10,000 UvKvi •`bv`vGii KvQ •^GK •KvGbv UvKv Av`vqGhvMÅ bq| AewkÓ¡ cÉvcÅ wnmvGei 5% awiqv
Abv`vqx •`bv mwçwZ KvUGZ nGe| 3. weævcb LiGPi 50% wejwÁ¼Z KiGZ nGe| 4. gƒjaGbi Ici 5% my` aiGZ nGe| 5.
1
AvmevcGòi Ici 10% I `vjvbGKvVvi Ici 72 % AePq aGiv| [P. ˆev. 16]
A K. FGYi eGKqv my` wbYÆq KGiv| 2
A L. •gvU jvf wbYÆq KGiv| 4
A M. wbU jvf 26,700 UvKv aGi eÅemvGqi Avw^ÆK AeÕ©v wbYÆq KGiv| 4
23 bs cÉGk²i mgvavb A
K FGYi eGKqv my` wbYÆq:

weeiY UvKv UvKv
FGYi •gvU my` (80,000 ” 6%) 4,800
ev`: FGYi my` (cÉ`î) (800)
FGYi eGKqv my` 4,000
Dîi: FGYi eGKqv my` 4,000 UvKv|
•bvU: •KÌwWU w`GKi FYcGòi UvKvB FGYi UvKv|
42 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 Rbve mvwKe
wek` Avq weeiYx (AvswkK)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
cYÅ weKÌq 4,70,000
ev`: weKÌq •diZ (5,000)
wbU weKÌq 4,65,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` 80,000
cYÅ KÌq 3,00,000
ev`: KÌq •diZ (10,000)
wbU KÌq 2,90,000
gRywi 20,000
3,90,000
ev`: mgvcbx gRy` cYÅ 90,000
AvàGb webÓ¡ cYÅ 10,000 (1,00,000)
(2,90,000)
•gvU jvf 1,75,000
Dîi: •gvU jvf 1,75,000 UvKv|
M
 Rbve mvwKe
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
Pjw` mÁ·`:
nvGZ bM` 49,200
fÅvU PjwZ wnmve 30,000
cÉvcÅ wnmve 1,00,000
ev`: AwjwLZ Abv`vqx cvIbv (10,000)
90,000
ev`: bZzb Abv`vqx •`bv mwçwZ (4,500)
85,500
mgvcbx gRy` cYÅ 90,000
•gvU PjwZ mÁ·` 2,54,700
Õ©vqx mÁ·`:
Avmevecò 1,40,000
ev`: cyéxf„Z AePq (14,000)
1,26,000
`vjvbGKvVv 2,00,000
ev`: cyéxf„Z AePq (15,000)
1,85,000
•gvU Õ©vqx mÁ·` 3,11,000
Amgw®¼Z eÅq:
wejwÁ¼Z weævcb (50,000 ” 50%) 25,000
•gvU mÁ·` 5,90,700
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 35,000
FGYi eGKqv my` [K nGZ cÉvµ¦] 4,000
•gvU PjwZ `vq 39,000
Avw^ÆK weeiYx 43

weeiY UvKv UvKv UvKv


`xNÆGgqvw` `vq:
6% FYcò 80,000
gvwjKvbv Õ¼Z½:
gƒjab 5,00,000
•hvM: wbU jvf (cÉGk² cÉ`î) 26,700
5,26,700
•hvM: gƒjaGbi my` (5,00,000  5%) 25,000
5,51,700
ev`: DGîvjb:
bM` 50,000
Rxeb wegv 30,000 (80,000)
4,71,700
•gvU `vq I gvwjKvbv Õ¼Z½ 5,90,700
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 5,90,700 UvKv|

cÉk²24 Ave`yÍÏvn ‣´£ mG´Öi 31 wWGmÁ¼i 2015 ZvwiGLi •iIqvwgj wbÁ²i…c@



•iIqvwgj
31 wWGmÁ¼i 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
KÌq I weKÌq 70,000 1,52,000
cÉviwÁ¿K gRy` cYÅ 43,000
DGîvjb I gƒjab 14,000 70,000
Avmevecò 40,000
•eZb 12,000
my` 2,000
Abv`vqx cvIbv mwçwZ 3,600
cÉvcÅ wnmve 30,600
fvov 12,000
Ki I AwfKi (31 gvPÆ 2016 chƯ¦ cÉ`î) 2,000
2,25,600 2,25,600
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cYÅ 24,000 UvKvq gƒjÅvwqZ nGqGQ| hvi evRvigƒjÅ 20,000 UvKv| 2. gvwmK •eZb cÉ`vGbi
nvi 1,500 UvKv| 3. weKÌGqi gGaÅ 2,000 UvKvi Avmevecò weKÌq A¯¦fzÆÚ AvGQ| 4. Abv`vqx cvIbv 600 UvKv| cÉvcÅ
wnmvGei 5% Abv`vqx cvIbv mwçwZ aiGZ nGe| [wm. ˆev. 16]
A K. cÉvcÅ wnmvGei wbU Av`vqGhvMÅ UvKvi cwigvY wbYÆq KGiv| 2
A L. DÚ eQGi Ave`yÍÏvn ‣´£ mG´Öi cwiPvjb gybvdv ev ÞwZi cwigvY wbYÆq KGiv| 4
A M. DÚ eQGii •kl ZvwiGL Ave`yÍÏvn ‣´£ mG´Öi •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
24 bs cÉGk²i mgvavb A
K cÉvcÅ wnmvGei wbU Av`vqGhvMÅ UvKvi cwigvY wbYÆq:
weeiY UvKv UvKv
cÉvcÅ wnmve 30,600
ev`: AwjwLZ Abv`vqx cvIbv (600)
30,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (30,000  5%) (1,500)
wbU Av`vqGhvMÅ cÉvcÅ wnmve 28,500
Dîi: wbU Av`vqGhvMÅ cÉvcÅ wnmve 28,500 UKv|
44 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 Ave`yÍÏvn ‣´£ m´Ö
wek` Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 1,52,000
ev`: Avmevecò weKÌq (2,000)
wbU weKÌq 1,50,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 43,000
KÌq 70,000
1,13,000
ev`: mgvcbx gRy` cYÅ (20,000) (93,000)
•gvU gybvdv 57,000
ev`: cwiPvjb eÅq:
•eZb 12,000
•hvM: eGKqv (•bvU-1) 6,000 18,000
fvov 12,000
Ki I AwfKi 2,000
ev`: AwMÉg (2,000  3/12) (500) 1,500
Abv`vqx cvIbv (AwjwLZ) 600
•hvM: bZzb Abv`vqx cvIbv mwçwZ 1,500
2,100
ev`: cyivZb Abv`vqx cvIbv mwçwZ (3,600) (1,500) (30,000)
cwiPvjb gybvdv 27,000
Dîi: cwiPvjb gybvdv 27,000 UvKv|
•bvU-1: eGKqv •eZGbi cwigvY = (1,500  12)  12,000 UvKv = 6,000 UvKv
M AveyÍÏvn ‣´£ m´Ö
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
wbU Av`vqGhvMÅ cÉvcÅ wnmve [K •^GK cÉvµ¦] 28,500
AwMÉg Ki I AwfKi 500
mgvcbx gRy` cYÅ 20,000
•gvU PjwZ mÁ·` 49,000
Õ©vqx mÁ·`:
Avmevecò 40,000
ev`: Avmevecò weKÌq (2,000) 38,000
•gvU mÁ·` 87,000
Dîi: •gvU mÁ·G`i cwigvY 87,000 UvKv|

cÉk²25 mvwR` •UÇWvmÆ-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGL cÉÕ§ZK‡Z •iIqvwgjwU wbÁ²i…c@

•iIqvwgj
31 wWGmÁ¼i 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
KÌq I weKÌq 1,70,000 2,70,000
cÉviwÁ¿K gRy` cYÅ 30,000
•diZ 1,000 3,000
Avw^ÆK weeiYx 45

wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)


gRywi LiP 12,000
•eZb (gvwmK 2,000 UvKv nvGi) 22,000
fvov LiP (3/5 Ask KviLvbvi) 15,000
gwbnvwi LiP 5,000
cÉvcÅ wnmve 35,000
cÉG`q wnmve 30,000
bM` Znwej 60,000
10% wewbGqvM (1-7-15) 1,43,000
DGîvjb I gƒjab 10,000 2,80,000
h¯¨cvwZ 80,000
•gvU 5,83,000 5,83,000
AbÅvbÅ Z^Å: 1. mgvcbx gRy` cGYÅi gƒjÅ 6,500 UvKv| DÚ gRyG`i gGaÅ 1,500 UvKvi AeÅen†Z gwbnvwi A¯¦fzÆÚ AvGQ| 2.
mieivnKvixGK 4,000 UvKv •diZ cvVvGbv nGqGQ wK¯§ wnmvefzÚ nqwb| 3. gƒjaGbi Ici 5% I DGîvjGbi Ici 10% nvGi
(6 gvm) my` avhÆ KiGZ nGe| 4. h¯¨cvwZi Ici 10% AePq avhÆ KiGZ nGe| 40,000 UvKvi h¯¨cvwZ 30 Ryb, 2015
ZvwiGL KÌq Kiv nGqGQ| [wm. ˆev. 16]
A K. h¯¨cvwZi AePGqi cwigvY wbYÆq KGiv| 2
A L. 31 wWGmÁ¼i 2015 ZvwiGL mgvµ¦ eQGii •gvU gybvdvi cwigvY wbYÆq KGiv| 4
A M. 31 wWGmÁ¼i 2015 ZvwiGL wbU jvf 62,650 UvKv nGj mvwR` •UÇWvGmÆi gvwjKvbv Õ¼Z½ I `vGqi •gvU cwigvY wbYÆq KGiv| 4
25 bs cÉGk²i mgvavb A
K h¯¨cvwZi AePGqi cwigvY wbYÆq:
weeiY UvKv UvKv
cÉviwÁ¿K h¯¨cvwZi AePq [(80,000 @ 40,000) ” 10%] 4,000
bZzb KÌxZ h¯¨cvwZi AePq [40,000 ” 10% ” 6/12] 2,000
h¯¨cvwZi •gvU AePq 6,000
Dîi: h¯¨cvwZi AePGqi cwigvY 6,000 UvKv|
L mvwR` •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 2,70,000
ev`: •diZ (1,000)
wbU weKÌq 2,69,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 30,000
KÌq 1,70,000
ev`: •diZ (3,000)
1,67,000
ev`: AwjwLZ •diZ (4,000)
wbU KÌq 1,63,000
gRywi LiP 12,000
fvov LiP (15,000  3/5) 9,000
h¯¨cvwZi AePq [K nGZ cÉvµ¦] 6,000
2,20,000
ev`: mgvcbx gRy` cYÅ 6,500
ev`: AeÅen†Z gwbnvwi (1,500) (5,000) (2,15,000)
•gvU gybvdv 54,000
Dîi: •gvU gybvdv 54,000 UvKv|
•bvU: KviLvbv msKÌv¯¦ LiP DGÍÏL ^vKvq h¯¨cvwZi AePq weKÌxZ cGYÅi eÅGq aiv nGjv|
46 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 mvwR` •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv •eZb 2,000
cÉG`q wnmve 30,000
ev`: AwjwLZ •diZ (4,000) 26,000
•gvU PjwZ `vq 28,000
gvwjKvbv Õ¼Z½:
gƒjab 2,80,000
•hvM: gƒjaGbi my` (2,80,000  5%) 14,000
2,94,000
•hvM: wbU jvf (cÉGk² cÉ`î) 62,650
3,56,650
ev`: DGîvjb (10,000)
3,46,650
ev`: DGîvjGbi my` (10,000  10%  6/12) (500)
gvwjKvbv Õ¼Z½ 3,46,150
•gvU `vq I gvwjKvbv Õ¼Z½ 3,74,150
Dîi: •gvU `vq I gvwjKvbv Õ¼GZ½i •gvU cwigvY 3,74,150 UvKv|
cÉk²26 BiwZ jw´£È mvwfÆGmi 2015 mvGji 31 wWGmÁ¼i ZvwiGL cÉÕ§ZK‡Z •iIqvwgjwU wbÁ²i…c:

BiwZ jw´£È mvwfÆm
•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
bM` 50,000
cÉvcÅ wnmve I cÉG`q wnmve 60,000 27,500
Avmevecò 60,000
•mev Avq 90,000
mvµÏvBR LiP 13,500
DGîvjb 5,000
gƒjab 78,000
AwMÉg wegv 3,000
DcGhvM LiP 3,500
AbycvwRÆZ •mev Avq 22,500
•eZb LiP (15 gvm) 15,000
cÉvcÅ •bvU 20,000
cyéxf„Z AePq-Avmevecò 12,000
2,30,000 2,30,000
AbÅvbÅ Z^Å: 1. AeÅen†Z mvµÏvBGRi cwigvY 12,000 UvKv| 2. AwMÉg wegv 1 RyjvB 2015 ZvwiGL `yB eQGii RbÅ cÉ`vb Kiv
nGqGQ| 3. wnmveKvj •kGl AbycvwRÆZ •mev Avq 10,000 UvKv| 4. AvmevecGòi Ici 10% AePq avhÆ KiGZ nGe| 5.
cÉvcÅ wnmvGei 5% Abv`vqx •`bv mwçwZ aiGZ nGe| [h. ˆev. 16]
A K. •gvU •mev AvGqi cwigvY wbYÆq KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ Avq weeiYx cÉÕ§Z KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGL gvwjKvbv Õ¼GZ½i cwigvY I •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
Avw^ÆK weeiYx 47

26 bs cÉGk²i mgvavb A
K •gvU •mev AvGqi cwigvY wbYÆq:

weeiY UvKv UvKv
•mev Avq 90,000
•hvM: AbycvwRÆZ •mev AvGqi AwRÆZ Ask (22,500  10,000) 12,500
1,02,500
Dîi: •gvU •mev Avq 1,02,500 UvKv|
L BiwZ jw´£È mvwfÆm
Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU •mev Avq (K nGZ cÉvµ¦) 1,02,500
ev`: eÅqmgƒn:
mvµÏvBR LiP 13,500
ev`: AeÅen†Z (12,000) 1,500
wegv LiP (3,000 ” 6/24) 750
DcGhvM LiP 3,500
•eZb 15,000
ev`: AwMÉg (3,000) 12,000
AvmevecGòi APq (10%) 6,000
bZzb Abv`vqx cvIbv mwçwZ 3,000 (26,750)
wbU gybvdv 75,750
Dîi: wbU gybvdv 75,750 UvKv|
M
 BiwZ jw´£È mvwfÆm
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` 50,000
cÉvcÅ wnmve 60,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (3,000) 57,000
AwMÉg wegv 3,000
ev`: wegv LiP (750) 2,250
AwMÉg •eZb 3,000
cÉvcÅ •bvU 20,000
AeÅen†Z mvµÏvBR 12,000
•gvU PjwZ mÁ·` 1,44,250
Õ©vqx mÁ·`:
Avmevecò 60,000
ev`: cyéxf„Z AePq (6,000 + 12,000) (18,000)
•gvU Õ©vqx mÁ·` 42,000
•gvU mÁ·` 1,86,250
gvwjKvbv Õ¼Z½:
gƒjab 78,000
•hvM: wbU gybvdv 75,750
1,53,750
ev`: DGîvjb (5,000)
gvwjKvbv Õ¼Z½ 1,48,750
Dîi: •gvU mÁ·` 1,86,250 UvKv ‣es gvwjKvbv Õ¼Z½ 1,48,750 UvKv|
48 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²27 AvRIqv` •UÇWvGmÆi 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii cÉÕ§ZK‡Z •iIqvwgjwU wbÁ²i…c:

AvRIqv` •UÇWvmÆ
•iIqvwgj
31 wWGmÁ¼i, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
gRy` cYÅ (1-1-2015) 20,000
KÌq I weKÌq (15% fÅvUmn) 1,15,000 2,30,000
gRywi LiP 10,000
KjKôv 1,50,000
cÉvcÅ wnmve I cÉG`q wnmve 25,000 10,000
mvaviY LiP 15,000
•UÇWgvKÆ (1-1-2012 nGZ 10 eQi) 21,000
10% miKvwi e´£ 80,000
6% e®¬wK FY 30,000
Kwgkb 4,000 5,000
eÅvsK PvRÆ 4,000
eÅvsK my` 4,000
eÅvsK Rgv 32,000
DGîvjb I gƒjab 10,000 2,00,000
fÅvU PjwZ wnmve 7,000
•gvU 4,86,000 4,86,000
AbÅvbÅ Z^Å: 1. 10,000 UvKvi cYÅ AvàGb webÓ¡ nIqvi cƒGeÆ mgvcbx gRy` cYÅ gƒjÅvqb Kiv nGqGQ 50,000 UvKv| wegv
•KvÁ·vwb 7,000 UvKv ÞwZcƒiY w`GZ mÁÃZ nGqGQ| 2. KjKôvi msÕ©vcb eÅq 2,000 UvKv gRywii gGaÅ A¯¦fzÆÚ AvGQ ‣es
gRywi eGKqv iGqGQ 1,000 UvKv| 3. gwbnvwi KÌq 5,000 UvKv mvaviY LiGPi gGaÅ A¯¦fzÆÚ AvGQ ‣es 1,000 UvKvi gwbnvwi
AeÅen†Z AvGQ| 4. 31-12-2015 ZvwiL chƯ¦ miKvwi eG´£i cÉvcÅ my` 5,000 UvKv ‣es e®¬wK FGYi cÉG`q my` 1,000
UvKv| 5. KjKôvi Ici 10% AePq avhÆ KiGZ nGe| [h. ˆev. 16]
A K. fÅvU PjwZ wnmve cÉÕ§Z KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii AvRIqv` •UÇWvGmÆi •gvU jvf 1,21,000 UvKv aGi wbU gybvdv ev
ÞwZi cwigvY wbYÆq KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGL gvwjKvbv Õ¼Z½ 2,80,800 UvKv aGi AvRIqv` •UÇWvGmÆi Avw^ÆK AeÕ©vi weeiYx
․Zwi KGiv| 4
27 bs cÉGk²i mgvavb A
K
 AvRIqv` •UÇWvmÆ
fÅvU PjwZ wnmve wnmvGei •KvW bs........
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. (UvKv) (UvKv) •WweU •KÌwWU
2015
wWGm.-31 eÅvGj´Ö 7,000
weKÌq wnmve (2,30,000 ” 15/115) 30,000 37,000
15
KÌq wnmve (1,15,000 ” /115) 15,000 22,000
Dîi: fÅvU PjwZ wnmvGei •Ri 22,000 UvKv (•KÌwWU)|
L AvRIqv` •UÇWvmÆ
wek` Avq weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉGk² cÉ`î) 1,21,000
Avw^ÆK weeiYx 49

weeiY UvKv UvKv UvKv


•hvM: cGivÞ cwiPvjb Avq:
Kwgkb cÉvwµ¦ 5,000
1,26,000
ev`: cwiPvjb eÅq:
mvaviY LiP 15,000
ev`: gwbnvwi KÌq (5,000) 10,000
21000
•UÇWgvGKÆi AeGjvcb   3,000
 7 
Kwgkb cÉ`vb 4,000
gwbnvwi KÌq (mvaviY LiP) 5,000
ev`: AeÅen†Z (1,000) 4,000
KjKôvi AePq 15,200 (36,200)
cwiPvjb gybvdv 89,800
•hvM: AcwiPvjb Avq:
miKvwi eG´£i my` (Abv`vqx) 5,000
eÅvsK my` 4,000
9,000
ev`: AcwiPvjb eÅq:
AvàGb webÓ¡ cGYÅi ÞwZ 3,000
e®¬wK FGYi my` 1,000
eÅvsK PvRÆ 4,000 (8,000)
wbU AcwiPvjb Avq 1,000
wbU gybvdv 90,800
Dîi: wbU gybvdv 90,800 UvKv|
M
 AvRIqv` •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
cÉvcÅ wnmve 25,000
eÅvsK Rgv 32,000
mgvcbx gRy` cYÅ 40,000
cÉvcÅ wegv `vwe 7,000
AeÅen†Z gwbnvwi 1,000
miKvwi eG´£i Abv`vqx my` 5,000
•gvU PjwZ mÁ·` 1,10,000
`xNÆGgqvw` wewbGqvM:
10% miKvwi e´£ 80,000
Õ©vqx mÁ·`:
KjKôv 1,50,000
•hvM: msÕ©vcb 2,000
1,52,000
ev`: cyéxf„Z AePq (15,200)
1,36,800
•UÇWgvKÆ 21,000
ev`: AeGjvcb (3,000) 18,000
•gvU Õ©vqx mÁ·` 1,54,800
•gvU mÁ·` 3,44,800
50 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 10,000
eGKqv gRywi 1,000
e®¬wK FGYi my` 1,000
fÅvU PjwZ wnmvGei •KÌwWU •Ri 22,000
•gvU PjwZ `vq 34,000
`xNÆGgqvw` `vq:
6% e®¬wK FY 30,000
gvwjKvbv Õ¼Z½ (cÉGk² cÉ`î) 2,80,800
•gvU `vq I gvwjKvbv Õ¼Z½ 3,44,800
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 3,44,800 UvKv|

cÉk²28 2015 mvGji 31 wWGmÁ¼i ZvwiGL ZvGni •UÇWvmÆ-‣i •iIqvwgj wbGP DcÕ©vcb Kiv nGjv:

ZvGni •UÇWvmÆ
•iIqvwgj
2015 mvGji 31 wWGmÁ¼i ZvwiGL
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
bM` Znwej 40,000
eÅvsK RgvwZwiÚ 80,000
cÉviwÁ¿K gRy` cYÅ 30,000
cYÅ KÌq ‣es weKÌq (15% fÅvUmn) 1,75,200 2,19,050
•diZ 4,300 6,450
DGîvjb I gƒjab 14,000 1,05,000
Av¯¦t cwienb 10,000
ewnt cwienb 11,500
gRywi eÅq 14,000
•eZb eÅq (9 gvGmi) 13,500
10% FY (01-04-2015 nBGZ) 1,10,000
cÉvcÅ wnmve I cÉG`q wnmve 35,600 28,500
12% wewbGqvM 1,90,000
evwo fvov (70% cwiGkva) 11,900
Abv`vqx cvIbv mwçwZ 1,000
5,50,000 5,50,000
mg¯¼qmgƒn: 1. mgvcbx gRy` cYÅ 42,000 UvKv| 2. cÉvcÅ wnmvGei 2,600 UvKv Av`vqGhvMÅ bq; AewkÓ¡ cÉvcÅ wnmvGei Ici
6% nvGi Abv`vqx cvIbv mwçwZi eÅeÕ©v KiGZ nGe| 3. gRywi eGKqv AvGQ 1,800 UvKv| 4. weævcGbi DGóGkÅ 2,000
UvKvi cYÅ weZiY Kiv nGqGQ hv wnmvefzÚ Kiv nq wb| [e. ˆev. 16]
A K. weKÌGqi Dci fÅvU wbYÆq KGiv| 2
A L. weKÌxZ cGYÅi eÅq wbYÆq KGiv| 4
A M. ZvGni •UÇWvGmÆi cGivÞ eÅq wbYÆq KGiv| 4
28 bs cÉGk²i mgvavb A
K weKÌGqi Ici fÅvU wbYÆq:
(219050 @ 4300) ” 15
weKÌGqi Ici fÅvU = = 28,011 UvKv|
115
Dîi: weKÌGqi Ici fÅvU 28,011 UvKv|
Avw^ÆK weeiYx 51

L weKÌxZ cGYÅi eÅq wbYÆq:



weeiY UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 30,000
cYÅ KÌq 1,75,200
ev`: •diZ (6,450)
1,68,750
ev`: cYÅ weZiY (2,000)
1,66,750
(21,750)
ev`: fÅvU 
166750 ” 15

 115 
wbU KÌq 1,45,000
Av¯¦tcwienb 10,000
gRywi eÅq 14,000
•hvM: eGKqv 1,800 15,800
2,00,800
ev`: mgvcbx gRy` cYÅ (42,000)
weKÌxZ cGYÅi eÅq 1,58,800
Dîi: weKÌxZ cGYÅi eÅq 1,58,800 UvKv|
M ZvGni •UÇWvGmÆi cGivÞ eÅGqi cwigvY wbYÆq:

weeiY UvKv UvKv
ewntcwienb 11,500
•eZb 13,500
13500 
•hvM: eGKqv   3 4,500 18,000
 9 
evwofvov 11,900
•hvM: eGKqv 5,100 17,000
Abv`vqx cvIbv (AwjwLZ) 2,600
•hvM: bZzb Abv`vqx cvIbv mwçwZ [(35,600  2,600) ” 6%] 1,980
4,580
ev`: cyivZb Abv`vqx cvIbv mwçwZ (1,000) 3,580
weævcb (cYÅ weZiY) 2,000
FGYi my` (eGKqv) 8,250
•gvU cGivÞ eÅq 60,330
Dîi: •gvU cGivÞ eÅq 60,330 UvKv|

cÉk²29 wbGPi Z^ÅàGjv ihxb ‣´£ •Kvs-‣i wnmve eB •^GK msMÉn Kiv nGqGQ:

ihxb ‣´£ •Kvs
•iIqvwgj
30 Ryb, 2015
wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)
`vjbGKvVv 1,80,000
cÉviwÁ¿K gRy` cYÅ 38,000
cÉvcÅ wnmve I cÉG`q wnmve 65,000 56,500
•eZb eÅq 20,000
gRywi eÅq 23,000
10% wewbGqvM (01-10-2014) 1,44,000
cYÅ KÌq I weKÌq 2,95,000 4,20,000
52 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

wnmvGei bvg •WweU (UvKv) ˆKÌwWU (UvKv)


gƒjab 2,95,000
Avmevecò 36,000
eÅvsK Rgv 16,000
nvGZ bM` 22,500
Awdm miévg 30,000
9% FY (01-04-2015) 98,000
8,69,500 8,69,500
mg¯¼qmgƒn: 1. mgvcbx gRy` cGYÅi KÌqgƒjÅ 71,000 UvKv wK¯§ evRvi gƒjÅ 86,000 UvKv| 2. mKj Õ©vqx mÁ·G`i Ici
10% AePq aGiv| 3. gRywi evev` 3,000 UvKv AwMÉg cÉ`î nGqGQ| 4. cÉvcÅ wnmvGei 3,000 UvKv Av`vqGhvMÅ bq| AewkÓ¡
cÉvcÅ wnmvGei Ici 5% KzFY mwçwZ aiGZ nGe| 5. 20,000 UvKvi Avmevecò 31-12-2014 ZvwiGL KÌq Kiv nGqGQ, hv
wnmvefzÚ nq wb| [e. ˆev. 16]
A K. FGYi my` wbYÆq KGiv| 2
A L. 2015 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ Avq weeiYx ․Zwi KGiv| 4
A M. •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
29 bs cÉGk²i mgvavb A
K FGYi my` wbYÆq:
FGYi my` = [(98,000 ” 9%) ” 3/12] = 2,205 UvKv
Dîi: FGYi my` 2,205 UvKv|
L ihxb ‣´£ •Kvs
wek` Avq weeiYx
2015 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 4,20,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 38,000
cYÅ KÌq 2,95,000
gRywi eÅq 23,000
ev`: AwMÉg (3,000) 20,000
3,53,000
ev`: mgvcbx gRy` cYÅ (71,000) (2,82,000)
•gvU gybvdv 1,38,000
ev`: cwiPvjb eÅq:
•eZb eÅq 20,000
Abv`vqx cvIbv 3,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ [(65,000  3,000) ” 5%] 3,100 6,100
AePqmgƒn:
`vjvbGKvVv 18,000
Avmevecò 4,600
Awdm miévg 3,000 25,600 (51,700)
cwiPvjb gybvdv 86,300
AcwiPvjb Avq:
wewbGqvGMi my` (1,44,000 ” 10% ” 9/12) 10,800
ev`: AcwiPvjb eÅq:
FGYi my` (K nGZ cÉvµ¦) (2,205)
wbU AcwiPvjb Avq 8,595
wbU gybvdv 94,895
Dîi: wbU gybvdv 94,895 UvKv|
Avw^ÆK weeiYx 53

M
 ihxb ‣´£ •Kvs
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
30 Ryb 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 22,500
eÅvsK Rgv 16,000
cÉvcÅ wnmve 65,000
ev`: AwjwLZ Abv`vqx cvIbv (3,000)
62,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (3,100) 58,900
wewbGqvGMi Abv`vqx my` (1,44,000  10%  9/12) 10,800
mgvcbx gRy` cYÅ 71,000
AwMÉg gRywi 3,000
•gvU PjwZ mÁ·` 1,82,200
wewbGqvM:
10% wewbGqvM 1,44,000
Õ©vqx mÁ·`:
`vjvbGKvVv 1,80,000
ev`: cyéxf„Z AePq (18,000) 1,62,000
Avmevecò 36,000
•hvM: bZzb KÌq 20,000
56,000
ev`: cyéxf„Z AePq (4,600) 51,400
Awdm miévg 30,000
ev`: cyéxf„Z AePq (3,000) 27,000
•gvU Õ©vqx mÁ·` 2,40,400
•gvU mÁ·` 5,66,600
Dîi: •gvU mÁ·` 5,66,600 UvKv|

cÉk²30 i‚üj Avwgb ‣´ŸvicÉvBGRi •iIqvwgj I AbÅvbÅ Z^Åvewj wbGÁ² DcÕ©vcb Kiv nGjv:

i‚üj Avwgb ‣´ŸvicÉvBR
•iIqvwgj
31 wWGmÁ¼i 2014
wnmvGei bvg •WweU UvKv •KÌwWU UvKv
nvGZ bM` 6,500
`vjvbGKvVv 45,000
Avmevecò 20,000
AwMÉg wegv 3,000
eÅenvhÆ `ËeÅ (mvµÏvBR) 4,600
AbycvwRÆZ •mev Avq 7,000
•eZb LiP 18,000
weævcb LiP 6,400
gƒjab 70,000
DGîvjb 4,500
•mev Avq 33,500
DcGhvM LiP 2,500
1,10,500 1,10,500
54 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

AbÅvbÅ Z^Å: 1. AbycvwRÆZ •mev AvGqi 50,000 UvKv DcvwRÆZ nGqGQ| 2. AwMÉg wegv 3 eQGii RbÅ cwiGkva Kiv nGqGQ| 3.
31 wWGmÁ¼i ZvwiGL eÅenvhÆ `ËeÅ (mvµÏvBR) wnmvGe 2,200 UvKvi `ËeÅ AeÅen†Z iGqGQ| 4. Rbve i‚üj Avwgb 5,500 UvKv
AwZwiÚ gƒjab wnmvGe Avbqb KiGjI Dnv wnmvGe •jLv nqwb| 5. gƒjaGbi my` eGKqv iGqGQ 1,500 UvKv| 6. evwlÆK AePq:
`vjvbGKvVv 2,250 UvKv, Avmevecò 2,000 UvKv| [Xv. ˆev. 15]
A K. eQi •kGl PjwZ mÁ·G`i cwigvY wbYÆq KGiv| 2
A L. eQi •kGl Avq weeiYx ․Zwi KGiv| 4
A M. •gvU `vGqi cwigvY wbYÆq KGiv| 4
30 bs cÉGk²i mgvavb
K PjwZ mÁ·G`i cwigvY wbYÆq:

weeiY UvKv UvKv
nvGZ bM` 6,500
•hvM: AwZwiÚ gƒjab 5,500 12,000
AwMÉg wegv 2,000
AeÅen†Z mvµÏvBR 2,200
•gvU PjwZ mÁ·G`i cwigvY 16,200
Dîi: •gvU PjwZ mÁ·G`i cwigvY 16,200 UvKv|
L
 i‚üj Avwgb ‣´ŸvicÉvBR
wek` Avq weeiYx
2014 mvGji 31•k wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
•mev Avq 33,500
•hvM: DcvwRÆZ Ask/Avq 5,000 38,500
ev`: eÅqmgƒn:
wegv (3000  2000) 1,000
mvµÏvBR LiP 2,400
•eZb 18,000
weævcb LiP 6,400
DcGhvM LiP 2,500
gƒjaGbi my` (eGKqv) 1,500
`vjvGbi AePq 2,250
AvmevecGòi AePq 2,000 (36,050)
wbU jvf 2,450
Dîi: wbU jvf 2,450 UvKv|
•bvU: cÉk²cGò DwÍÏwLZ AbycvwRÆZ •mev AvGqi 50,000 UvKv DcvRÆb ejv nGqGQ wK¯§ Zv hywÚmãZ bv KviY •iIqvwgGj
AbycvwRÆZ •mev AvGqi cwigvY 7,000 UvKv •`qv AvGQ| ZvB AbycvwRÆZ •mev AvGqi 5,000 UvKv DcvwRÆZ nGqGQ| ZGe
AbycvwRÆZ •mev AvGqi 50,000 UvKv DcvwRÆZ nGqGQ aGi mgvavb KiGj wbU jvf nGe 47,450 UvKv|
M •gvU `vGqi cwigvY wbYÆq:

weeiY UvKv
PjwZ `vq:
AbycvwRÆZ •mev Avq (7,000  5,000) 2,000
Dîi: •gvU `vq 2,000 UvKv|
Avw^ÆK weeiYx 55

cÉk²31 2014 mvGji 31 wWGmÁ¼i ZvwiGL •gmvmÆ ivwRGei LwZqvb •^GK wbÁ²wjwLZ D«¼†îàGjv cvIqv hvq:

•iIqvwgj
wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)
gRy` cYÅ (1-1-2014) 54,000
KÌq 1,15,400
Av¯¦tcwienb 3,000
ewnt •diZ 2,150
cÉZÅÞ LiP 34,000
weKÌq 2,00,000
weKÌq evëv 3,300
•eZb LiP 11,200
10% e®¬wK FY 5,000
ögYKvix Kwgkb LiP 3,500
weævcb LiP 6,600
nvGZ bM` 2,000
cÉvcÅ wnmve 56,000
miKvwi e´£ 10,000
•cGU´Ÿm 5,650
Avmevecò 20,000
mieivn hvb 60,000
gƒjab 1,50,000
cÉG`q wnmve 23,500
eÅvsK RgvwZwiÚ 4,000
3,84,650 3,84,650
wbÁ²wjwLZ mg®¼qàGjv mvab Kiv cÉGqvRb: 1. gRy` cYÅ (31-12-2014) 70,000 UvKv| 2. cÉvcÅ wnmvGe 5% Abv`vqx cvIbv
mwçwZ ivLGZ nGe| 3. e®¬wK FGYi Ici 6 gvGmi my` eGKqv AvGQ| 4. AvmevecGòi Ici 10% nvGi ‣es mieivn hvGbi
Ici 15% nvGi AePq aiGZ nGe| 5. •cGU´Ÿ ‣i 650 UvKv AeGjvcb KiGZ nGe| [Xv. ˆev. 15]
A K. cwiPvjb eÅq wbYÆq KGiv| 2
A L. eüavc Avq weeiYxi gvaÅGg •gvU jvf wbYÆq KGiv| 4
A M. wbU Avq 26,450 UvKv aGi mywebÅÕ¦ Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
31 bs cÉGk²i mgvavb
K cwiPvjb eÅq wbYÆq:
weeiY UvKv UvKv
•eZb LiP 11,200
ögYKvixi Kwgkb LiP 3,500
weævcb LiP 6,600
bZzb Abv`vqx cvIbv mwçwZ (56,000  5%) 2,800
AvmevecGòi AePq (20,000  10%) 2,000
mieivnhvGbi AePq (60,000  15%) 9,000
•cGUG´Ÿi AeGjvcb 650
•gvU cwiPvjb eÅq 35,750
Dîi: •gvU cwiPvjb eÅq 35,750 UvKv|
L •gmvmÆ ivwRe
wek` Avq weeiYx (eüavcx)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 2,00,000
ev`: weKÌq evëv (3,300)
wbU weKÌq 1,96,700
56 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 54,000
KÌq 1,15,400
ev`: ewntGdiZ (2,150)
wbU KÌq 1,13,250
Av¯¦tcwienb 3000
cÉZÅÞ LiP 34,000
2,04,250
ev`: mgvcbx gRy` cYÅ (70,000) (1,34,250)
•gvU jvf 62,450
Dîi: •gvU jvf 62,450 UvKv|
M
 •gmvmÆ ivwRe
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 2,000
cÉvcÅ wnmve 56,000
ev`: bZzb Abv`vqx •`bv mwçwZ (2,800) 53,200
mgvcbx gRy` cYÅ 70,000
•gvU PjwZ mÁ·` 1,25,200
wewbGqvM:
miKvix e´£ 10,000
Õ©vqx mÁ·`:
Avmevecò 20,000
ev`: cyéxf„Z AePq (2,000) 18,000
mieivn hvb 60,000
ev`: cyéxf„Z AePq (9,000) 51,000
•cGU´Ÿm 5,650
ev`: AeGjvcb (650) 5,000
•gvU Õ©vqx mÁ·` 74,000
•gvU mÁ·` 2,09,200
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 23,500
e®¬wK FGYi eGKqv my` (5,000  10%  6/12) 250
eÅvsK RgvwZwiÚ 4,000
•gvU PjwZ `vq 27,750
`xNÆGgqv`x `vq:
10% e®¬wK FY 5,000
gvwjKvbv Õ¼Z½:
gƒjab 1,50,000
•hvM: wbU Avq 26,450 1,76,450
•gvU `vq I gvwjKvbv Õ¼Z½ 2,09,200
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,09,200 UvKv|
Avw^ÆK weeiYx 57

cÉk²32 AcƒeÆ eËv`vmÆ-‣i 2014 mvGj 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii cÉÕ§ZK‡Z •iIqvwgj wbÁ²i…c:

AcƒeÆ eËv`vmÆ
•iIqvwgj
31 wWGmÁ¼i 2014
weeiY •WweU (UvKv) •KÌwWU (UvKv)
wbU jvf 72,000
mgvcbx gRy`cYÅ 34,000
DGîvjb I gƒjab 10,000 2,10,000
bM` Znwej 52,000
cÉvcÅ wnmve I cÉG`q wnmve 43,000 32,000
eÅvsK RgvwZwiÚ 20,000
cÉvcÅ •bvU I cÉG`q •bvU 18,000 12,000
mvaviY mwçwZ 78,000
10% eÅvsK FY 50,000
Avmevecò 70,000
`vjvbGKvVv 2,00,000
eGKqv •eZb 6,000
mybvg 53,000
4,8000 4,80,000
mg®¼qmgƒn: 1. gvwjK wbR cÉGqvRGb 10,000 UvKv DGîvjb KGiGQb wK¯§ wnmvefzÚ nq wb| 2. iwdGKi wbKU nGZ cvIbv
3,000 UvKv cÉvcÅ wnmvGei gGaÅ A¯¦fzÆÚ ‣es Zvi cvIbv 2,000 UvKv cÉG`q wnmvGei gGaÅ A¯¦fzÆÚ AvGQ| 3. gvwjK KvievGi
AwZwiÚ gƒjab mieivn KGiGQb 40,000 UvKv wK¯§ Zv wnmvefzÚ nq wb| [iv. ˆev. 15]
A K. weKÌGqi Dci wbU jvGfi nvi 10% nGj 2014 mvGj weKÌGqi cwigvY wbYÆq KGiv| 2
A L. wbw`ÆÓ¡ ZvwiGL KvievGii Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z KGiv| 4
A M. Z½wir mÁ·` I PjwZ gƒjaGbi cwigvY wbYÆq KGiv| 4

32 bs cÉGk²i mgvavb
K weKÌGqi Dci wbU jvGfi nvi 10% nGj 2014 mvGj weKÌGqi cwigvY wbYÆq:
wbU jvf
wbU jvf AbycvZ =
weKÌq
‣LvGb, wbU jvf = 72,000 UvKv
wbU jvf AbycvZ = 10% = 0.10
72000
ev, 0.10 =
weKÌq
72000
ev, weKÌq =
0.10
 weKÌq = 7,20,000 UvKv
Dîi: weKÌq 7,20,000 UvKv|
L AcƒeÆ eËv`vmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` 52,000
ev`: DGîvjb (10,000)
42,000
58 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


•hvM: AwZwiÚ gƒjab 40,000 82,000
cÉvcÅ wnmve 43,000
ev`: cÉG`q wnmve mg®¼q (2,000) 41,000
cÉvcÅ •bvU 18,000
mgvcbx gRy` cYÅ 34,000
•gvU PjwZ mÁ·` 1,75,000
Õ©vqx mÁ·`:
mybvg 53,000
Avmevecò 70,000
`vjvbGKvVv 2,00,000
•gvU Õ©vqx mÁ·` 3,23,000
•gvU mÁ·` 4,98,000
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv •eZb 6,000
cÉG`q wnmve 32,000
ev`: cÉvcÅ wnmve mg®¼q (2,000) 30,000
cÉG`q •bvU 12,000
eÅvsK RgvwZwiÚ 20,000
•gvU PjwZ `vq 68,000
`xNÆGgqvw` `vq:
10% eÅvsK FY 50,000
gvwjKvbv Õ¼Z½:
gƒjab 2,10,000
•hvM: AwZwiÚ gƒjab 40,000
2,50,000
ev`: DGîvjb (10,000 + 10,000) (20,000)
2,30,000
•hvM: wbU jvf 72,000
3,02,000
•hvM: mvaviY mwçwZ 78,000 3,80,000
•gvU `vq I gvwjKvbv Õ¼Z½ 4,98,000
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 4,98,000 UvKv|
M Z½wir mÁ·G`i cwigvY wbYÆq:

weeiY UvKv UvKv
PjwZ mÁ·wî (L nGZ cÉvµ¦) 1,75,000
ev`: mgvcbx gRy` cYÅ (34,000)
•gvU Z½wir mÁ·` 1,41,000
PjwZ gƒjab = PjwZ mÁ·wî  PjwZ `vq
= 1,75,000  68,000 (L nGZ cÉvµ¦)
= 1,07,000 UvKv
Dîi: Z½wir mÁ·` 1,41,000 UvKv I PjwZ gƒjab 1,07,000 UvKv|
Avw^ÆK weeiYx 59

cÉk²33 2014 mvGji 31 wWGmÁ¼i RbZv •UÇWvmÆ ‣i •iIqvwgj wbGP DcÕ©vcb Kiv nGjv:

RbZv •UÇWvmÆ
•iIqvwgj
31 wWGmÁ¼i 2014
weeiY •WweU (UvKv) •KÌwWU (UvKv)
cÉviwÁ¿K gRy` 20,800
cYÅ KÌq I weKÌq (15% fÅvUmn) 1,51,340 2,15,970
•diZ 2,300 3,450
DGîvjb I gƒjab 19,660 1,80,000
fÅvU PjwZ wnmve 5,000
10% wewbGqvM (1-4-14) 60,000
Av¯¦tcwienb 2,220
ewnt cwienb 1,200
gRywi 15,000
•eZb 18,400
wewbGqvGMi my` 4,000
fvov 12,500
bM` Znwej I eÅvsK Rgv 95,000
4,03,420 4,03,420
AbÅvbÅ Z^Åvewj: 1. mgvcbx gRy` 28,750 UvKv| 2. fvov cÉ`vGbi gvwmK nvi 1,250 UvKv| [iv. ˆev. 15]
A K. fÅvU PjwZ wnmve cÉÕ§Z KGiv| 2
A L. 2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ •gvU jvf wbYÆq KGiv| 4
A M. •gvU jvf 50,000 UvKv nGj wek` Avq weeiYxi gvaÅGg wbU jvf ev ÞwZ wbYÆq KGiv| 4
33 bs cÉGk²i mgvavb
K
 fÅvU PjwZ wnmve wnmvGei •KvW bs
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
wWGm.-31 eÅvGj´Ö 5,000
(151340  3450)  15
‛ 31 KÌq wnmve   19,290 24,290
 115 
‛ 31 (215970  2300)  15 27,870 3,580
weKÌq wnmve  
 115 
Dîi: fÅvU PjwZ wnmvGei D«¼†î 3,580 UvKv (•KÌwWU)|
L RbZv •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 2,15,970
ev`: •diZ (2,300)
2,13,670
ev`: fÅvU PjwZ wnmve (27,870)
wbU weKÌq 1,85,800
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 20,800
KÌq 1,51,340
ev`: •diZ (3,450)
1,47,890
ev`: fÅvU PjwZ wnmve (19,290)
wbU KÌq 1,28,600
60 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


Av¯¦tcwienb 2,220
gRywi 15,000
1,66,620
ev`: mgvcbx gRy` cYÅ (28,750) (1,37,870)
•gvU jvf 47,930
Dîi: •gvU jvf 47,930 UvKv|
M
 RbZv •UÇWvmÆ
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉGk² cÉ`î) 50,000
ev`: cwiPvjb eÅq:
ewntcwienb 1,200
•eZb 18,400
fvov 12,500
•hvM: eGKqv 2,500 15,000 (34,600)
cwiPvjb gybvdv 15,400
•hvM: AcwiPvjb Avq:
wewbGqvGMi my` 4,000
•hvM: Abv`vqx 500 4,500
wbU jvf 19,900
Dîi: wbU jvf 19,900 UvKv|

cÉk²34 cÉfv •UÇWvGmÆi 31 wWGmÁ¼i 2014 ZvwiGLi •iIqvwgjwU wbÁ²i…c:



•iIqvwgj
wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)
cÉviwÁ¿K gRy` cYÅ 70,000
KÌq 1,52,000
weKÌq 2,32,000
fvov 7,800
cÉvcÅ wnmve 1,60,000
KÌq •diZ 600
weKÌq •diZ 800
gƒjab 1,80,000
cÉG`q wnmve 32,000
KÌq evëv 4,000
weKÌq evëv 3,000
gRyix 6,200
Kwgkb 1,400
•eZb (14 gvGmi) 28,000
weævcb 6,000
10% FY 60,000
nvGZ bM` 76,200
5,10,000 5,10,000
Avw^ÆK weeiYx 61

AbÅvbÅ Z^Å: i. eQi •kGl AweKÌxZ cGYÅi gƒjÅ 90,000 UvKv| ii. evwKGZ cYÅ weKÌq wnmvefzÚ nqwb| 12,000 UvKv| iii.
FGYi my` 3,600 UvKv eGKqv AvGQ| iv. weæcGbi 2/5 Ask wejwÁ¼Z KiGZ nGe| v. cÉvcÅ wnmvGei 8,000 UvKv Av`vqGhvMÅ
bq| [w`. ˆev. 15]
A K. cÉfv •UÇWvGmÆi wbU weKÌGqi cwigvY wbYÆq KGiv| 2
A L. cÉfv •UÇWvGmÆi •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
A M. wbU gybvdv 61,000 UvKv cÉfv •UÇWvGmÆi A¯¦`Ævq I ewn`ÆvGqi cv^ÆKÅ wbYÆq KGiv| 4
34 bs cÉGk²i mgvavb
K wbU weKÌGqi cwigvY wbYÆq:

weeiY UvKv UvKv
weKÌq 2,32,000
ev`: •diZ (800)
2,31,200
ev`: weKÌq evëv (3,000)
2,28,200
•hvM: AwjwLZ weKÌq 12,000
wbU weKÌq 2,40,200
Dîi: wbU weKÌGqi cwigvY 2,40,200 UvKv|
L cÉfv •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 76,200
AwMÉg •eZb 4,000
mgvcbx gRy` cYÅ 90,000
cÉvcÅ wnmve 1,60,000
•hvM: AwjwLZ weKÌq 12,000
1,72,000
ev`: AwjwLZ Abv`vqx cvIbv (8,000) 1,64,000
•gvU PjwZ mÁ·` 3,36,200
AbÅvbÅ mÁ·`:
wejwÁ¼Z weævcb 2,400
•gvU mÁ·` 3,36,600
Dîi: •gvU mÁ·` 3,36,600 UvKv|
M cÉfv •UÇWvGmÆi A¯¦`Ævq wbYÆq:
 cÉfv •UÇWvGmÆi ewnÆ`vq wbYÆq:
weeiY UvKv weeiY UvKv
gƒjab 1,80,000 cÉG`q wnmve 32,000
wbU jvf (cÉGk² cÉ`î) 61,000 10% FY 60,000
FGYi eGKqv my` 3,600
•gvU A¯¦`Ævq 2,41,000 •gvU ewnÆ`vq 95,600
 cv^ÆKÅ = (2,41,000  95,600) = 1,45,400 UvKv
Dîi: A¯¦`Ævq I ewnÆ`vGqi cv^ÆKÅ 1,45,400 UvKv|
62 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²35 jybv •UÇWvGmÆi 31 wWGmÁ¼i 2014 ZvwiGLi •iIqvwgj wbÁ²i…c:



•iIqvwgj
31 wWGmÁ¼i 2014
wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)
gƒjab 2,50,000
cÉviwÁ¿K gRy` cYÅ 57,500
eÅvsK RgvwZwiÚ 57,500
KÌq I weKÌq 70,000 1,50,000
weKÌq •diZ I KÌq •diZ 7,500 2,500
cÉvcÅ wnmve I cÉG`q wnmve 87,500 20,000
10% wewbGqvM (1-7-14) 50,000
Õ©vqx mÁ·` 1,75,000
nvGZ bM` 25,000
Abv`vqx cvIbv 5,000
gƒjaGbi my` 12,500
Abv`vqx cvIbv mwçwZ 10,000
4,90,000 4,90,000
mg¯¼qmgƒn: i. avGi cYÅ weKÌq 5,000 UvKv wnmvefzÚ nqwb| ii. KÅvk wcqb 2,500 UvKv nvwiGqGQ| iii. mgvcbx gRy` cGYÅi
KÌq gƒjÅ 50,000 UvKv wK¯§ ‣i evRvi gƒjÅ 55,000 UvKv| iv. •gvU Abv`vqx cvIbv 7,500 UvKv| AewkÓ¡ •`bv`vGii Dci
10% Abv`vqx cvIbv mwçwZ ․Zwi KGiv| [w`. ˆev. 15]
A K. bZzb Abv`vqx cvIbv mwçwZi cwigvY wbYÆq KGiv| 2
A L. •gvU jvf 72,500 UvKv, wek` Avq weeiYx ․Zwi KGiv| 4
A M. •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
35 bs cÉGk²i mgvavb
K bZzb Abv`vqx cvIbv mwçwZi cwigvY wbYÆq:

bZzb Abv`vqx cvIbv mwçwZ = {(cÉvcÅ wnmve + AwjwLZ weKÌq  AwjwLZ Abv`vqx cvIbv)  10%}
= {(87,500 + 5,000  2,500)  10%}
= (90,000  10%)
= 9,000 UvKv
Dîi: bZzb Abv`vqx cvIbv mwçwZi cwigvY 9,000 UvKv|
L jybv •UÇWvmÆ
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉGk² cÉ`î) 72,500
ev`: cwiPvjb eÅq:
Abv`vqx cvIbv 5,000
•hvM: AwjwLZ Abv`vqx cvIbv 2,500
7,500
•hvM: bZzb Abv`vqx cvIbv mwçwZ 9,000
16,500
ev`: cyivZb Abv`vqx cvIbv mwçwZ (10,000) 6,500
(6,500)
cwiPvjb gybvdv 66,000
AcwiPvjb Avq:
wewbGqvGMi my` Abv`vqx (50,000  10%  6/12) 2,500
Avw^ÆK weeiYx 63

weeiY UvKv UvKv UvKv


ev`: AcwiPvjb eÅq:
gƒjaGbi my` 12,500
wewea ÞwZ 2,500 15,000
wbU AcwiPvjb ÞwZ (12,500)
wbU jvf 53,500
Dîi: wbU jvf 53,500 UvKv|
M
 jybv •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 25,000
ev`: wewea ÞwZ (2,500) 22,500
mgvcbx gRy` cYÅ 50,000
cÉvcÅ wnmve 87,500
•hvM: AwjwLZ weKÌq 5,000
92,500
ev`: AwjwLZ Abv`vqx •`bv (2,500)
90,000
ev`: bZzb Abv`vqx •`bv mwçwZ (9,000) 81,000
wewbGqvGMi Abv`vqx my` 2,500
•gvU PjwZ mÁ·` 1,56,000
wewbGqvM:
10% wewbGqvM 50,000
Õ©vqx mÁ·`:
Õ©vqx mÁ·` 1,75,000
•gvU mÁ·` 3,81,000
Dîi: •gvU mÁ·G`i cwigvY 3,81,000 UvKv|

cÉk²36 mvwdj •UÇWvGmÆi 31 wWGmÁ¼i 2014 mvGji •iIqvwgj wbÁ²i…c:



•iIqvwgj
wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)
DGîvjb I gƒjab 11,400 1,00,000
KÌq I weKÌq 1,25,000 2,10,000
cÉviwÁ¿K gRy` cYÅ 13,000
bM` Znwej 23,600
cÉvcÅ wnmve 48,000
AwMÉg wegv •mjvwg 6,000
Avmevecò 75,000
cÉG`q wnmve 35,000
6% FY (1-7-14) 20,000
Abv`vqx cvIbv 1,400
Abv`vqx cvIbv mwçwZ 3,000
weævcb 10,000
fvov 12,000
gRyix 17,000
64 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)


•eZb 31,100
FGYi my` 500
wkÞvbwek •mjvwg 6,000
3,74,000 3,74,000
mg®¼qmgƒn: i. mgvcbx gRy` cGYÅi KÌqgƒjÅ 45,000 UvKv ‣es evRvi gƒjÅ 50,000 UvKv| ii. weævcGbi DGóGkÅ cYÅ weZiY
2,000 UvKv| •gvU weævcb LiGPi 1/2 Ask AeGjvcb KGiv| iii. Abv`vqx cvIbv mwçwZ 1,800 UvKvq nËvm KiGZ nGe| iv.
AwMÉg wegv •mjvwgi 3,200 UvKvi •gqv` DîxYÆ nGqGQ| v. AvmevecGòi Dci 5% AePq avhÆ KGiv| [Kz. ˆev. 15]
A K. weKÌxZ cGYÅi eÅq wbYÆq KGiv| 2
A L. •gvU jvf 1,04,000 UvKv aGi wbU jvf wbYÆq KGiv| 4
A M. eQi •kGl gvwjKvbv Õ¼Z½ I •gvU `vGqi cwigvY wbYÆq KGiv| 4
36 bs cÉGk²i mgvavb
K weKÌxZ cGYÅi eÅq wbYÆq:

weeiY UvKv UvKv
cÉviwÁ¿K gRy` cYÅ 13,000
KÌq 1,25,000
ev`: cYÅ weZiY (2,000) 1,23,000
gRywi 17,000
1,53,000
ev`: mgvcbx gRy` cYÅ (45,000)
weKÌxZ cGYÅi eÅq 1,08,000
Dîi: weKÌxZ cGYÅi eÅq 1,08,000 UvKv|
L mvwdj •UÇWvmÆ
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉGk² cÉ`î) 1,04,000
ev`: cwiPvjb eÅq:
•eZb 31,100
fvov 12,000
weævcb 10,000
•hvM: cYÅ weZiY 2,000
12,000
ev`: wejwÁ¼Z (2/3 Ask) (8,000) 4,000
Abv`vqx cvIbv 1,400
•hvM: bZzb Abv`vqx cvIbv mwçwZ 1,800
3,200
ev`: cyivZb Abv`vqx cvIbv mwçwZ (3,000) 200
wegv •mjvwg LiP 3,200
AvmevecGòi AePq (75,000  5%) 3,750 (54,250)
cwiPvjb gybvdv 49,750
AcwiPvjb Avq:
wkÞvbwek •mjvwg 6,000
ev`: AcwiPvjb eÅq:
FGYi my` 500
•hvM: eGKqv 100 600
wbU AcwiPvjb Avq 5,400
wbU jvf 55,150
Dîi: wbU jvf 55,150 UvKv|
Avw^ÆK weeiYx 65

M
 mvwdj •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 35,000
FGYi eGKqv my` 100
•gvU PjwZ `vq 35,100
`xNÆGgqvw` `vq:
6% FY 20,000
•gvU `vq 55,100
gvwjKvbv Õ¼Z½:
gƒjab 1,00,000
•hvM: wbU jvf (L •^GK cÉvµ¦) 55,150
1,55,150
ev`: DGîvjb (11,400) 1,43,750
•gvU `vq I gvwjKvbv Õ¼Z½ 1,98,850
Dîi: gvwjKvbv Õ¼Z½ I •gvU `vq 1,98,850 UvKv|

cÉk²37 mvwR` •UÇWvGmÆi 2014 mvGji 31 wWGmÁ¼i ZvwiGLi •iIqvwgj wbÁ²i…c:



•iIqvwgj
31 wWGmÁ¼i 2014
wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)
gƒjab 2,00,000
cÉvcÅ wnmve 30,000
cÉG`q wnmve 45,000
h¯¨cvwZ 1,00,000
Avmevecò 58,000
KÌq ‣es weKÌq (15% fÅvUhyÚ) 1,09,000 93,500
KzFY 1,500
KzFY mwçwZ 4,500
Ki I AwfKi 3,500
12% Õ“qvi-‣i FYcò (1-1-14) 20,000
fvov I Dcfvov cÉvwµ¦ 40,000 8,000
cÉviwÁ¿K gRy` cYÅ 10,000
BRviv mÁ·wî (10 eQGii RbÅ) 10,000
eÅvsK RgvwZwiÚ 45,000
eÅvsK Rgvi D«¼†î 8,000
cÉG`q wej 24,000
Awdm LiPvewj 10,000
fÅvU PjwZ wnmve 20,000
4,20,000 4,20,000
66 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

mg®¼qmgƒn: i. 1,000 UvKvi AvàGb webÓ¡ cYÅ weGePbv Kivi cƒGeÆ mgvcwb gRy` cYÅ 51,000 UvKvq gƒjÅvqb nGqGQ| ii.
gybvdvwenxb weKÌq 2,000 UvKv weKÌGqi A¯¦fzÆÚ AvGQ| iii. LwióviMY 2,000 UvKvi cYÅ •diZ cvwVGqGQb wK¯§ wnmvefzÚ nqwb| iv.
•gvU KzFGYi cwigvY 2,000 UvKv| cÉvcÅ wnmvGei Dci 10% aGi KzFY mwçwZ ․Zwi KGiv| v. Õ©vqx mÁ·wîi Dci 10% AePq
avhÆ KGiv| [Kz. ˆev. 15]
A K. fÅvU PjwZ wnmve ․Zwi KGiv| 2
A L. DÚ eQGii •gvU jvf wbYÆq KGiv| 4
A M. eQi •kGl •gvU mÁ·wîi cwigvY wbYÆq KGiv| 4
37 bs cÉGk²i mgvavb
K
 fÅvU PjwZ wnmve wnmvGei •KvW bs 
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
wWGm.-31 eÅvGj´Ö we/wW 20,000
(109000  2000)  15
‛ 31 KÌq fÅvU   13,957 33,957
 115 
weKÌq fÅvU
‛ 31 (93500  2000  2000)  15 11,674 22,283
 
 115 
Dîi: fÅvU PjwZ wnmve 22,283 UvKv (•WweU)|
L
 mvwR` •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 93,500
ev`: AwjwLZ •diZ (2,000)
91,500
ev`: gybvdvwenxb weKÌq (2,000)
89,500
ev`: fÅvU PjwZ wnmve (11,674)
wbU weKÌq 77,826
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 10,000
KÌq 1,09,000
ev`: gybvdvwenxb weKÌq (2,000)
1,07,000
ev`: fÅvU PjwZ wnmve (13,957)
wbU KÌq 93,043
1,03,043
ev`: mgvcbx gRy` cYÅ 51,000
ev`: AvàGb webÓ¡ cYÅ (1,000) (50,000)
ev`: AvàGb webÓ¡ cYÅ (1,000) (52,043)
•gvU jvf 25,783
Dîi: •gvU jvf 25,783 UvKv|
Avw^ÆK weeiYx 67

M
 mvwR` •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
cÉvcÅ wnmve 30,000
ev`: AwjwLZ weKÌq •diZ (2,000)
28,000
ev`: AwjwLZ KzFY (2,000  1,500) (500)
27,500
ev`: bZzb KzFY mwçwZ (2,750) 24,750
fÅvU PjwZ wnmve (K nGZ cÉvµ¦) 22,283
FYcGòi Abv`vqx my` 2,400
eÅvsK Rgvi D«¼†î 8,000
mgvcbx gRy` cYÅ (51,000  1,000) 50,000
•gvU PjwZ mÁ·` 1,07,433
wewbGqvM:
12% Õ“qvi-‣i FYcò 20,000
Õ©vqx mÁ·`:
h¯¨cvwZ 1,00,000
ev`: cyéxf„Z AePq (10,000) 90,000
Avmevecò 58,000
ev`: cyéxf„Z AePq (5,800) 52,200
BRviv mÁ·wî 10,000
ev`: AeGjvcb (1,000) 9,000
•gvU Õ©vqx mÁ·` 1,51,200
•gvU mÁ·` 2,78,633
Dîi: •gvU mÁ·` 2,78,633 UvKv|

cÉk²38 wg. mvwdGbi 31 wWGmÁ¼i 2014 ZvwiGLi •iIqvwgj:



wg. mvwdb
•iIqvwgj
31 wWGmÁ¼i 2014
wnmvGei wkGivbvg •WweU UvKv •KÌwWU UvKv
Avmevecò 70,000
AwMÉg wegv 8,000
mvµÏvBR 6,000
cyéxf„Z AePq-Avmevecò 5,000
gƒjab-mvwdb 54,000
•mev Avq 75,000
cÉvcÅ wnmve 35,000
•eZb LiP 20,000
AbycvwRÆZ •mev Avq 15,000
DcGhvRb LiP 7,000
cÉG`q wnmve 10,000
10% cÉG`q •bvU 12,000
DGîvjb (1-4-2014) 3,000
68 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

wnmvGei wkGivbvg •WweU UvKv •KÌwWU UvKv


fvov LiP 12,000
bM` Znwej 10,000
1,71,000 1,71,000
AbÅvbÅ Z^Å: 1. •mev cÉ`vb Kiv nGqGQ wK¯§ wej cvIqv hvqwb 10,000 UvKv| 2. mvµÏvBR gRy` iGqGQ 3,000 UvKv| 3. cÉwZ gvGm
wegv LiP AwZKÌv¯¦ nGqGQ 500 UvKv| 4. AbycvwRÆZ Avq AwRÆZ nGqGQ 10,000 UvKv| 5. AvmevecGòi Dci 10% nvGi AePq
avhÆ KGiv| [P. ˆev. 15]
A K. gƒjab I DGîvjGbi Dci 10% nvGi my` wbYÆq KGiv| 2
A L. 2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ wbU Avq ev ÞwZi cwigvY wbYÆq KGiv| 4
A M. cÉwZÓ¤vGbi PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
38 bs cÉGk²i mgvavb
K gƒjab I DGîvjGbi my` wbYÆq:
gƒjaGbi my` = 54,000  10% = 5,400 UvKv
DGîvjGbi my` = (3,000  10%)  9/12 = 225 UvKv
Dîi: gƒjaGbi my` 5,400 UvKv ‣es DGîvjGbi my` 225 UvKv|
L wg. mvwdb
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
Avqmgƒn:
•mev Avq 75,000
•hvM: Abv`vqx •mev Avq 10,000
85,000
•hvM: AbycvwRÆZ Avq AwRÆZ nGqGQ 10,000
•gvU Avq 95,000
ev`: eÅqmgƒn:
•eZb LiP 20,000
DcGhvRb LiP 7,000
fvov LiP 12,000
mvµÏvBR LiP (6,000  3,000) 3,000
wegv LiP (500  12) 6,000
cÉG`q •bvGUi my` (12,000  10%) 1,200
AvmevecGòi AePq (70,000  10%) 7,000
•gvU eÅq 56,200
wbU Avq 38,800
Dîi: wbU Avq 38,800 UvKv|
M PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq:
weeiY UvKv UvKv
PjwZ mÁ·`:
AwMÉg wegv 8,000
ev`: AwZKÌv¯¦ Ask (6,000) 2,000
mvµÏvBR 6,000
ev`: eÅen†Z (3,000) 3,000
cÉvcÅ wnmve 35,000
•hvM: AwjwLZ •mev Avq 10,000 45,000
bM` Znwej 10,000
•gvU PjwZ mÁ·` 60,000
Avw^ÆK weeiYx 69

weeiY UvKv UvKv


PjwZ `vq:
cÉG`q •bvGUi eGKqv my` 1,200
cÉG`q •bvU 12,000
10% cÉG`q wnmve 10,000
AbycvwRÆZ •mev Avq 15,000
ev`: AwRÆZ Ask (10,000) 5,000
•gvU PjwZ `vq 28,200
Dîi: PjwZ mÁ·G`i cwigvY 60,000 UvKv ‣es PjwZ `vGqi cwigvY 28,200 UvKv|

cÉk²39 2014 mvGji 31 wWGmÁ¼i ZvwiGL wcqvj •UÇWvGmÆi •iIqvwgj wbGP •`qv nGjv:

•iIqvwgj
wnmvGei wkGivbvg •WweU (UvKv) •KÌwWU (UvKv)
cÉviwÁ¿K gRy` cYÅ 60,000
cYÅ KÌq I weKÌq (15% fÅvUmn) 1,75,958 4,87,900
•eZb 20,000
•diZ 8,000 4,000
wegv wcÉwgqvg 3,000
Kwgkb 4,200 3,000
weævcb 11,000
cwienb 10,000
cÉG`q wnmve 10,400
fÅvU PjwZ wnmve 5,200
nvGZ bM` 60,000
cÉvcÅ wnmve 1,77,050
gƒjab 29,108
5,34,408 5,34,408
mg¯¼qmgƒn: 1. mgvcbx gRy` cYÅ gƒjÅvqb Kiv nq 55,000 UvKv| 2. cYÅ weKÌq wnmvefzÚ nqwb| 10,000 UvKv| 3. gvwjK
KZ‡K
Æ cYÅ DGîvjb 3,000 UvKv wnmvefzÚ nqwb| 4. cÉvcÅ wnmvGei 5,000 UvKv Av`vqGhvMÅ bq, AewkÓ¡ cÉvcÅ wnmvGei Dci
10% Abv`vqx cvIbv mwçwZ ․Zwi KGiv| 5. weævcb LiGPi 4/5 Ask wejwÁ¼Z KGiv| [P. ˆev. 15]
A K. KÌq fÅvGUi cwigvY wbYÆq KGiv| 2
A L. •gvU Avq wbYÆq KGiv| 4
A M. wbU Avq 2,14,475 UvKv aGi cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
39 bs cÉGk²i mgvavb
K KÌq fÅvGUi cwigvY wbYÆq:

weeiY UvKv UvKv
cYÅ KÌq 1,75,958
ev`: cYÅ DGîvjb (3,000)
1,72,958
ev`: •diZ (4,000)
1,68,958
 KÌq fÅvU (1,68,958  15/115) 22,038
Dîi: KÌq fÅvGUi cwigvY 22,038 UvKv|
70 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L
 wcqvj •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
cYÅ weKÌq 4,87,900
•hvM: AwjwLZ weKÌq 10,000 4,97,900
ev`: •diZ (8,000)
4,89,900
ev`: fÅvU (4,89,900  15/115) (63,900)
wbU weKÌq 4,26,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 60,000
KÌq (K nGZ cÉvµ¦) 1,68,958
ev`: fÅvU (K nGZ cÉvµ¦) (22,038)
wbU KÌq 1,46,920
cwienb 10,000
2,16,920
ev`: mgvcbx gRy` cYÅ (55,000) (1,61,920)
•gvU Avq 2,64,080
Dîi: •gvU Avq 2,64,080 UvKv|
M
 wcqvj •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 60,000
cÉvcÅ wnmve 1,77,050
•hvM: AwjwLZ weKÌq 10,000
1,87,050
ev`: AwjwLZ Abv`vqx cvIbv (5,000)
1,82,050
ev`: bZzb Abv`vqx cvIbv mwçwZ (18,205) 1,63,845
mgvcbx gRy` cYÅ 55,000
•gvU PjwZ mÁ·` 2,78,845
AbÅvbÅ mÁ·`:
wejwÁ¼Z weævcb 8,800
•gvU mÁ·` 2,87,645
`vq I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 10,400
fÅvU PjwZ wnmve (63,900  22,038  5,200) 36,662
•gvU PjwZ `vq 47,062
gvwjKvbv Õ¼Z½:
gƒjab 29,108
•hvM: wbU jvf (cÉGk² cÉ`î) 2,14,475
2,43,583
ev`: cYÅ DGîvjb (3,000) 2,40,583
•gvU `vq I gvwjKvbv Õ¼Z½ 2,87,645
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,87,645 UvKv|
Avw^ÆK weeiYx 71

cÉk²40 Zzwnb ‣´£ mG´Öi 31 wWGmÁ¼i 2014 ZvwiGLi •iIqvwgj wbÁ²i…c:



Zzwnb ‣´£ m´Ö
•iIqvwgj
31 wWGmÁ¼i 2014
wnmvGei wkGivbvg •WweU (UvKv) •KÌwWU (UvKv)
KÌq I weKÌq 33,000 85,000
cÉviwÁ¿K gRy` cYÅ 23,000
Avmevecò 20,000
DGîvjb I gƒjab 16,000 60,700
•eZb 12,000
Abv`vqx cvIbv I Abv`vqx cvIbv mwçwZ 2,000 3,600
cÉvcÅ wnmve 34,500
fvov 8,000
Ki I AwfKi (31 gvPÆ 2015 chƯ¦ cÉ`î) 800
1,49,300 1,49,300
AbÅvbÅ Z^Å: i. mgvcbx gRy` cYÅ 20,000 UvKv gƒjÅvwqZ nGqGQ| ii. gvwmK •eZb cÉ`vGbi nvi 1,500 UvKv ‣es fvov 8
gvGmi cÉ`î nGqGQ| iii. KÌGqi gGaÅ 500 UvKvi gwbnvwi ‣es weKÌGqi gGaÅ 2,000 UvKvi Avmevecò weKÌq A¯¦fzÆÚ AvGQ|
iv. Abv`vqx cvIbv 500 UvKv| cÉvcÅ wnmvGei Dci 5% nvGi Abv`vqx cvIbv mwçwZ aiGZ nGe| [wm. ˆev. 15 ]
A K. cÉvcÅ wnmvGei wbU Av`vqGhvMÅ gƒGjÅi cwigvY wbYÆq KGiv| 2
A L. DÚ eQGii eÅemvGqi •gvU gybvdvi cwigvY wbYÆq KGiv| 4
A M. Zzwnb ‣´£ mG´Öi cwiPvjb gybvdv ev ÞwZi cwigvY wbYÆq KGiv| 4
40 bs cÉGk²i mgvavb
K cÉvcÅ wnmvGei wbU Av`vqGhvMÅ gƒjÅ wbYÆq:
weeiY UvKv UvKv
cÉvcÅ wnmve 34,500
ev`: AwjwLZ Abv`vqx cvIbv (500)
34,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (1,700)
wbU cÉvcÅ wnmve 32,300
Dîi: cÉvcÅ wnmvGei wbU Av`vqGhvMÅ gƒjÅ 32,300 UvKv|
L Zzwnb ‣´£ m´Ö
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 85,000
ev`: Avmevecò weKÌq (2,000)
wbU weKÌq 83,000
ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 23,000
KÌq 33,000
ev`: gwbnvwi (500)
wbU KÌq 32,500
55,500
ev`: mgvcbx gRy` cYÅ (20,000) (35,500)
•gvU jvf 47,500
Dîi: •gvU jvf 47,500 UvKv|
72 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 Zzwnb ‣´£ m´Ö
wek` Avq weeiYx (AvswkK)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (L •^GK cÉvµ¦) 47,500
ev`: cwiPvjb eÅq:
•eZb 12,000
•hvM: eGKqv 6,000 18,000
fvov 8,000
•hvM: eGKqv 4,000 12,000
Ki I AwfKi 800
ev`: AwMÉg (200) 600
Abv`vqx cvIbv 2,000
•hvM: AwjwLZ Abv`vqx cvIbv 500
2,500
•hvM: bZzb Abv`vqx cvIbv mwçwZ 1,700
4,200
ev`: cyivZb Abv`vqx cvIbv mwçwZ (3,600) 600
gwbnvwi LiP 500 (31,700)
cwiPvjb gybvdv 15,800
Dîi: cwiPvjb gybvdv 15,800 UvKv|

cÉk²41 Rbve AvwiGdi 2014 mvGji 31 wWGmÁ¼i ZvwiGLi LwZqvb D«¼î


 † àGjv wbÁ²i…c:
wnmvGei wkGivbvg •WweU (UvKv) •KÌwWU (UvKv)
cÉviwÁ¿K gRy` cYÅ 1,00,000
KÌq I weKÌq 3,20,000 5,15,000
gƒjab 10,50,000
DGîvjb 2,00,000
h¯¨cvwZ 90,000
•eZb (80%) 80,000
AwMÉg wegv •mjvgx 6,000
bM` 5,00,000
cÉvcÅ wnmve 1,00,000
•diZ 15,000 20,000
weKÌq evëv I KÌq evëv 2,500 3,000
eÅvsK my` 2,000
Avmevecò 80,000
ögY LiP 40,500
mvaviY LiP 50,000
A¯¦tgyLx enb LiP 6,000
15,90,000 15,90,000
mg¯¼qmgƒn: i. mgvcbx gRyG`i gƒjÅ 1,05,000 UvKv| ii. avGi weKÌq 15,000 UvKv wjwce«¬ Kiv nqwb| iii. weKÌqgƒGjÅ cYÅ
DGîvjb 50,000 UvKv| iv. •gqv` DîxYÆ wegv •mjvgx 4,500 UvKv| v. h¯¨cvwZi Dci 10% ‣es AvmevecGòi Dci 20%
AePq aiGZ nGe| vi. ‣B eQGi •gvU gybvdvi cwigvY 2,64,500 UvKv| [wm. ˆev. 15 ]
A K. wbU weKÌGqi cwigvY wbYÆq KGiv| 2
A L. 2014 mvGji wbU gybvdvi cwigvY wbYÆq KGiv| 4
A M. 2014 mvGji 31 wWGmÁ¼i ZvwiGL wgt AvwiGdi D«¼ZÆcò cÉÕ§Z KGiv| 4
Avw^ÆK weeiYx 73

41 bs cÉGk²i mgvavb
K wbU weKÌGqi cwigvY wbYÆq:

weeiY UvKv UvKv
weKÌq 5,15,000
•hvM: AwjwLZ weKÌq (15,000)
5,30,000
ev`: •diZ (15,000)
5,15,000
ev`: weKÌq evëv (2,500)
5,12,500
•hvM: weKÌqgƒGjÅ cYÅ DGîvjb 50,000
wbU weKÌq 5,62,500
Dîi: wbU weKÌq 5,62,500 UvKv|
L Rbve Avwid
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU gybvdv (cÉk² cÉ`î) 2,64,500
ev`: cwiPvjb eÅq:
•eZb 80,000
•hvM: eGKqv 20,000 1,00,000
wegv •mjvwg (•gqv` DîxYÆ) 4,500
ögY LiP 40,500
mvaviY LiP 50,000
AePqmgƒn:
h¯¨cvwZ 9,000
Avmevecò 16,000 25,000 (2,20,000)
cwiPvjb gybvdv 44,500
•hvM: AcwiPvjb Avq:
eÅvsK my` 2,000
wbU jvf 46,500
Dîi: wbU jvf 46,500 UvKv|
M
 Rbve Avwid
Avw^ÆK AeÕ©vi weeiYx (D«¼ZÆcò)
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` 5,00,000
cÉvcÅ wnmve 1,00,000
•hvM: AwjwLZ weKÌq 15,000 1,15,000
AwMÉg wegv •mjvwg 6,000
ev`: •gqv` DîxYÆ (4,500) 1,500
mgvcbx gRy` cYÅ 1,05,000
•gvU PjwZ mÁ·` 7,21,500
74 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


Õ©vqx mÁ·`:
h¯¨cvwZ 90,000
ev`: cyéxf„Z AePq (9,000) 81,000
Avmevecò 80,000
ev`: cyéxf„Z AePq (16,000) 64,000
•gvU Õ©vqx mÁ·` 1,45,000
•gvU mÁ·` 8,66,500
`vq I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv •eZb 20,000
gvwjKvbv Õ¼Z½:
gƒjab 10,50,000
ev`: DGîvjb (2,00,000)
8,50,000
•hvM: wbU jvf 46,500
8,96,500
ev`: weKÌqgƒGjÅ cYÅ DGîvjb (50,000) 8,46,500
•gvU `vq I gvwjKvbv Õ¼Z½ 8,66,500
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 8,66,500 UvKv|

cÉk²42
 wg. Avjx •UÇWvmÆ
•iIqvwgj
2014 mvGji 31 wWGmÁ¼i
weeiY •WweU UvKv •KÌwWU UvKv
nvGZ bM` 15,000
gƒjab 40,000
DGîvjb 5,000
BRviv mÁ·wî (10 eQi) 30,000
5% FY (1-7-14) 20,000
gRy` cYÅ (1-1-2014) 10,000
cYÅ KÌq (15% fÅvUmn) 34,500
cYÅ weKÌq (15% fÅvUmn) 51,750
gRywi 4,000
•eZb 6,000
cÉvcÅ wnmve 14,000
cÉG`q wnmve 5,750
weævcb 1,000
Abv`vqx •`bv mwçwZ 2,500
wegv LiP 500
1,20,000 1,20,000
mg¯¼qmgƒn: 1. mgvcbx gRy` cYÅ 14,000 UvKv hvi gGaÅ AvàGb webÓ¡ 4,000 UvKv wegv •KvÁ·vwb 3,000 UvKv ÞwZcƒiY
w`GZ mÁÃZ nGqGQ| 2. evwKGZ cYÅ weKÌq 2,300 UvKv wnmvefzÚ nqwb| 3. cÉvcÅ wnmvGei Dci 5% Abv`vqx cvIbv mwçwZ
1
ivLGZ nGe| 4. weævcb LiP cieZÆx ermGi wejwÁ¼Z KiGZ nGe| [h. ˆev. 15]
2
A K. fÅvU PjwZ wnmve ․Zwi KGiv| 2
A L. •gvU jvf wbYÆq KGiv| 4
A M. •gvU jvf 27,000 UvKv aGi PjwZ ermGii wbU jvf ev ÞwZ wbYÆq KGiv| 4
Avw^ÆK weeiYx 75

42 bs cÉGk²i mgvavb
K
 wg. Avjx •UÇWvmÆ
fÅvU PjwZ wnmve wnmvGei •KvW bs
Rv. •WweU •KÌwWU •Ri
ZvwiL weeiY
c†. UvKv UvKv •WweU •KÌwWU
2014
34500  15
wWGm.-31 KÌq wnmve   4,500 4,500
 115 
(51750 + 2300)  15
‛ 31 weKÌq wnmve   7,050 2,550
 115 
Dîi: fÅvU PjwZ wnmvGei •Ri 2,550 UvKv (•KÌwWU)|
L wg. Avjx •UÇWvmÆ
wek` Avq weeiYx (AvswkK)
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
cYÅ weKÌq 51,750
•hvM: AwjwLZ weKÌq 2,300
54,050
15
ev`: fÅvU (54,050  /115) (7,050)
wbU weKÌq 47,000
ev`: weKÌxZ cGYÅi eÅq:
gRy` cYÅ (01-01-2014) 10,000
cYÅ KÌq 34,500
15
ev`: fÅvU (34,500  /115) (4,500)
wbU KÌq 30,000
gRywi 4,000
44,000
ev`: mgvcbx gRy` cYÅ (14,000  4,000) 10,000
AvàGb webÓ¡ cYÅ 4,000 (14,000) (30,000)
•gvU jvf 17,000
Dîi: •gvU jvf 17,000 UvKv|
M
 wg. Avjx •UÇWvmÆ
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
•gvU jvf (cÉk²cGò cÉ`î) 27,000
ev`: cwiPvjb eÅq:
•eZb 6,000
weævcb 1,000
ev`: wejwÁ¼Z (500) 500
wegv LiP 500
BRviv mÁ·wîi AeGjvcb 3,000
bZzb Abv`vqx cvIbv mwçwZ [(14,000 + 2,300)  5%] 815
ev`: cyivZb Abv`vqx cvIbv mwçwZ (2,500) (1,685) (8,315)
cwiPvjb gybvdv 18,685
76 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


ev`: AcwiPvjb eÅq:
FGYi my` (eGKqv) 500
AvàGb webÓ¡ cGYÅi ÞwZ (4,000  3,000) 1,000 (1,500)
wbU jvf 17,185
Dîi: wbU jvf 17,185 UvKv|

cÉk²43
 gvwnb •UÇWvGmÆi
•iIqvwgj
2014 mvGji 31 wWGmÁ¼i
wnmvGei bvg •WweU (UvKv) •KÌwWU (UvKv)
cÉviwÁ¿K gRy` cYÅ 70,000
cYÅ KÌq 2,50,000
cYÅ weKÌq 4,00,000
KÌq •diZ 1,000
weKÌq •diZ 700
•eZb 20,000
fvov 4,000
weævcb 14,000
gwbnvwi 3,300
gƒjab 2,50,000
6% FY (1-4-2014) 1,00,000
DGîvjb 50,000
cÉvcÅ wnmve 32,000
cÉG`q wnmve 23,000
Abv`vqx cvIbv mwçwZ 6,000
nvGZ bM` 80,000
gRywi 6,000
Avmevecò 2,50,000
7,80,000 7,80,000
mg¯¼qmgƒn: 1. mgvcbx gRy` cGYÅi 25,000 UvKv hvi gGaÅ 2,000 UvKv mgvcbx gwbnvix A¯¦fzÆÚ AvGQ| 2. 2,000 UvKvi
avGi KÌq wnmvefzÚ nqwb| 3. cÉvcÅ wnmvGei 7,000 UvKv Av`vqGhvMÅ bq| 4. AvmevecGòi Dci AePq 5% avhÆ KGiv| [h. ˆev. 15]
A K. FGYi myG`i cwigvY wbYÆq KGiv| 2
A L. wek` Avq weeiYx cÉÕ§Z KGiv| 4
A M. wbU jvf 38,000 UvKv aGi Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z KGiv| 4
43 bs cÉGk²i mgvavb
K FGYi myG`i cwigvY wbYÆq:

weeiY UvKv
6% FY (01-04-2014) 1,00,000
 FGYi my` [(1,00,000  6%)  9/12] 4,500
Dîi: FGYi my` 4,500 UvKv|
L gvwnb •UÇWvmÆ
wek` Avq weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 4,00,000
ev`: •diZ 700
wbU weKÌq 3,99,300
Avw^ÆK weeiYx 77

weeiY UvKv UvKv UvKv


ev`: weKÌxZ cGYÅi eÅq:
cÉviwÁ¿K gRy` cYÅ 70,000
cYÅ KÌq 2,50,000
•hvM: AwjwLZ KÌq 2,000
2,52,000
ev`: •diZ (1,000)
wbU KÌq 2,51,000
gRywi 6,000
3,27,000
ev`: mgvcbx gRy` (25,000  2,000) (23,000) (3,04,000)
•gvU gybvdv 95,300
ev`: cwiPvjb eÅq:
•eZb 20,000
fvov 4,000
weævcb 14,000
gwbnvwi 3,300
ev`: AeÅen†Z (2,000) 1,300
Abv`vqx cvIbv (AwjwLZ) 7,000
ev`: cyivZb Abv`vqx cvIbv mwçwZ (6,000) 1,000
AvmevecGòi AePq [(2,50,000  5%)] 12,500 (52,800)
cwiPvjb gybvdv 42,500
ev`: AcwiPvjb eÅq:
FGYi my` (eGKqv) (K •^GK cÉvµ¦) (4,500)
wbU gybvdv 38,000
Dîi: wbU gybvdv 38,000 UvKv|
M
 gvwnb •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 80,000
cÉvcÅ wnmve 32,000
ev`: AwjwLZ Abv`vqx cvIbv (7,000) 25,000
mgvcbx gRy` cYÅ 23,000
AeÅen†Z gwbnvwi 2,000
•gvU PjwZ mÁ·` 1,30,000
Õ©vqx mÁ·`:
Avmevecò 2,50,000
ev`: cyéxf„Z AePq (12,500) 2,37,500
•gvU mÁ·` 3,67,500
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vqmgƒn:
cÉG`q wnmve 23,000
•hvM: avGi KÌq 2,000 25,000
FGYi eGKqv my` 4,500
•gvU PjwZ `vq 29,500
78 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


`xNÆGgqvw` `vq:
6% FY (01-04-2014) 1,00,000
gvwjKvbv Õ¼Z½:
gƒjab 2,50,000
•hvM: wbU jvf (cÉGk² cÉ`î) 38,000
2,88,000
ev`: DGîvjb (50,000) 2,38,000
•gvU `vq I gvwjKvbv Õ¼Z½ 3,67,500
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 3,67,500 UvKv|

cÉk²44 Rbve mygbv AvdGivR ‣KRb KwÁ·DUvi MÉvwdÝ wWRvBbvi whwb 2014 mvGji Rvbyqvwi 1 ZvwiGL ‚mygbv

MÉvwdÝ ‣´ŸvicÉv BR‛ bvGg ‣KwU eÅemvq cÉwZÓ¤vb ÷i‚ KGib| 30 Ryb, 2014 ZvwiGLi •iIqvwgj wbÁ²i…c:
KÌwgK bs wnmvGei bvg L. c†. •WweU UvKv •KÌwWU UvKv
1. bM` Znwej 11,500
2. eÅvsK Rgv 44,000
3. cÉvcÅ wnmve 70,000
4. 10% cÉG`q •bvU 20,000
5. Awdm miévg 52,500
6. cyéxf„Z AePq- Awdm miévg 15,000
7. gƒjab 1,16,700
8. DGîvjb 2,000
9. AwMÉg wegv 36,000
10. MÉvwdÝ Avq 52,000
11. •mev Avq 8,000
12. •eZb LiP (10 gvm) 10,000
13. mvµÏvBR LiP 5,700
14. AvqKi 5,000
15. cÉG`q wnmve 40,000
16. weævcb LiP 15,000
2,51,700 2,51,700
mg¯¼qmgƒn: 1. Awdm miévGgi AvqyÓ“vj 5 eQi ‣es f™²veGkl gƒjÅ 2,500 UvKv| cÉwZÓ¤vb mij ․iwLK c«¬wZGZ AePq avhÆ
KGi| 2. wegv LiP gvwmK 3,000 UvKv hv gvPÆ 1 ZvwiGL cÉ`vb Kiv nq| 3. 30 Ryb ZvwiGL mvµÏvBR nvGZ AvGQ 2,500 UvKv|
4. KÑvGq´Ÿ ‣i wbKU nGZ cÉvµ¦ 5,000 UvKvi •PK cÉZÅvLÅvb nq| [e. ˆev. 15]
A K. 2014 mvGji 30 Ryb ZvwiGL Awdm miévGgi AePq wbYÆq KGiv| 2
A L. mygbv MÉvwdÝ ‣´ŸvicÉvBR ‣i 2014 mvGji 30 Ryb ZvwiGL mgvµ¦ AaÆ eQGii ‣K-avc Avq weeiYx ․Zwi KGiv| 4
A M. mygbv MÉvwdÝ ‣´ŸvicÉvBGRi 2014 mvGji 30 Ryb ZvwiGL •kÉwYwebÅvmK‡Z D«¼†îcò ․Zwi KGiv| 4
44 bs cÉGk²i mgvavb
K 2014 mvGji 30 Ryb ZvwiGL Awdm miévGgi AePq wbYÆq:

52500  2500 6
Awdm miévGgi AePq =    UvKv
 5  12
= 5,000 UvKv
Dîi: 2014 mvGji 30 Ryb ZvwiGL Awdm miévGgi AePq 5,000 UvKv|
L mygbv MÉvwdÝ ‣´ŸvicÉvBR
wek` Avq weeiYx (‣Kavc)
2014 mvGji 30 Ryb ZvwiGL mgvµ¦ AaÆ eQGii RbÅ
weeiY UvKv UvKv UvKv
•mev Avq 8,000
MÉvwdÝ Avq 52,000
•gvU Avq 60,000
Avw^ÆK weeiYx 79

weeiY UvKv UvKv UvKv


ev`: eÅqmgƒn:
wegv LiP (3,000  4) 12,000
•eZb LiP 10,000
ev`: AwMÉg (4,000) 6,000
mvµÏvBR LiP 5,700
ev`: AeÅen†Z (2,500) 3,200
weævcb LiP 15,000
cÉG`q •bvGUi my` (eGKqv) 1,000
Awdm miévGgi AePq (K •^GK cÉvµ¦) 5,000
•gvU eÅq (42,200)
wbU Avq 17,800
Dîi: wbU Avq 17,800 UvKv|
M
 mygbv MÉvwdÝ ‣´ŸvicÉvBR
Avw^ÆK AeÕ©vi weeiYx (D«¼ZÆcò)
30 Ryb 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 11,500
eÅvsK Rgv 44,000
ev`: cÉZÅvLÅvZ •PK (5,000) 39,000
cÉvcÅ wnmve 70,000
•hvM: cÉZÅvLÅvZ •PK 5,000 75,000
AwMÉg wegv 36,000
ev`: AwZKÌv¯¦ Ask (12,000) 24,000
AwMÉg •eZb 4,000
AeÅen†Z mvµÏvBR 2,500
•gvU PjwZ mÁ·` 1,56,000
Õ©vqx mÁ·`:
Awdm miévg 52,500
ev`: cyéxf„Z AePq (15,000 + 5,000) (20,000) 32,500
•gvU mÁ·` 1,88,500
`vq I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q •bvGUi eGKqv my` (20,000  10%  6/12) 1,000
cÉG`q wnmve 40,000
10% cÉG`q •bvU 20,000
•gvU PjwZ `vq 61,000
gvwjKvbv Õ¼Z½:
gƒjab 1,16,700
•hvM: wbU jvf (L •^GK cÉvµ¦) 17,800
1,34,500
ev`: DGîvjb (2,000 + 5,000) (7,000) 1,27,500
•gvU `vq I gvwjKvbv Õ¼Z½ 1,88,500
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,88,500 UvKv|
80 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²45 2014 mvGji 30 Ryb ZvwiGL cÉÕ§ZK‡Z •gmvmÆ myeYÆv •UÇWvmÆ-‣i •iIqvwgj wbGP •`qv nGjv:

•gmvmÆ myeYÆv •UÇWvmÆ
•iIqvwgj
30 Ryb 2014
KÌwgK bs wnmvGei bvg L. c†. •WweU UvKv •KÌwWU UvKv
1. nvGZ bM` 50,000
2. eÅvsK Rgv 1,50,000
3. gRy` cYÅ (1-7-2013) 30,000
4. h¯¨cvwZ 3,00,000
5. cyéxf„Z AePq  h¯¨cvwZ 58,000
6. 15% wewbGqvM (1-10-2010) 1,00,000
7. 16% e®¬wK FY (1-1-2014) 2,00,000
8. cvIbv`vi 50,000
9. gƒjab 2,50,000
10. DGîvjb 20,000
11. KÌq I weKÌq 4,50,000 6,81,000
12. •eZb 20,000
13. •`bv`vi 90,000
14. wewbGqvGMi my` 7,500
15. FGYi my` 8,000
16. gwbnvwi 12,000
17. weævcb LiP 20,000
18. Abv`vqx cvIbv mwçwZ 3,500
12,50,000 12,50,000
mg¯¼qmgƒn: 1. mgvcbx gRy`cYÅ gƒjÅvqb Kiv nGqGQ 42,000 UvKv wK¯§ ‣i gGaÅ 2,000 UvKvi AeÅen†Z gwbnvwi `ËeÅvw` A¯¦fzÆÚ
iGqGQ|
2. cÉPvGii DGóGkÅ LwióvGii gvGS webvgƒGjÅ cYÅ weZiY 4,000 UvKv| •gvU weævcb LiPGK PviwU Avw^ÆK eQGii gGaÅ
AeGjvcb KiGZ nGe| 3. Lwióvi •^GK cÉvµ¦ 5,000 UvKvi ‣KwU •PK eÅvsGK Rgv •`qv nj wK¯§ •`DwjqvRwbZ KviGY •PKLvwb
cÉZÅvLÅvZ nIqvq ‣i 50% Av`vqGhvMÅ bq| AewkÓ¡ •`bv`vGii 5% Abv`vqx cvIbv mwçwZ ai| 4. h¯¨cvwZi Dci 10% nvGi
AePq aiGZ nGe| [e. ˆev. 2015]
A K. wewbGqvGMi Abv`vqx my` ‣es e®¬wK FGYi cÉG`q myG`i cwigvY wbYÆq KGiv| 2
A L. 2014 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii eüavc wewkÓ¡ Avq weeiYx ․Zwi KGiv| 4
A M. 2014 mvGji 30 Ryb ZvwiGL PjwZ mÁ·wî I PjwZ `vGqi cwigvY wbYÆq KGiv| 4
45 bs cÉGk²i mgvavb
K wewbGqvGMi Abv`vqx my` wbYÆq:
weeiY UvKv UvKv
wewbGqvGMi •gvU my` (1,00,000  15%) 15,000
ev`: cÉvµ¦ wewbGqvGMi my` (7,500)
wewbGqvGMi Abv`vqx my` 7,500
e®¬wK FGYi cÉG`q my` wbYÆq:
weeiY UvKv UvKv
6
e®¬wK FGYi •gvU my` (2,00,000  16%  /12) 16,000
ev`: FGYi my` (cÉ`î) (8,000)
e®¬wK FGYi cÉG`q my` 8,000
Dîi: wewbGqvGMi Abv`vqx my` 7,500 UvKv ‣es e®¬wK FGYi cÉG`q my` 8,000 UvKv|
Avw^ÆK weeiYx 81

L
 •gmvmÆ myeYÆv •UÇWvmÆ
wek` Avq weeiYx (eüavc)
2014 mvGji 30 Ryb ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
weKÌq 6,81,000
ev`: weKÌxZ cGYÅi eÅq:
gRy` cYÅ (01-07-2013) 30,000
KÌq 4,50,000
ev`: cYÅ weZiY (4,000)
wbU KÌq 4,46,000
4,76,000
ev`: mgvcbx gRy` cYÅ 42,000
ev`: AeÅen†Z gwbnvwi (2,000) (40,000) (4,36,000)
•gvU gybvdv 2,45,000
ev`: cwiPvjb eÅq:
•eZb 20,000
gwbnvwi 12,000
ev`: AeÅen†Z (2,000) 10,000
weævcb LiP 20,000
•hvM: cYÅ weZiY 4,000
24,000
ev`: wejwÁ¼Z (18,000) 6,000
Abv`vqx cvIbv 2,500
•hvM: bZzb Abv`vqx cvIbv mwçwZ 4,500
7,000
ev`: cyivZb Abv`vqx cvIbv mwçwZ (3,500) 3,500
h¯¨cvwZi AePq (3,00,000  10%) 30,000 (69,500)
cwiPvjb gybvdv 1,75,500
AcwiPvjb Avq:
wewbGqvGMi my` 7,500
•hvM: Abv`vqx 7,500 15,000
ev`: AcwiPvjb eÅq:
FGYi my` 8,000
•hvM: eGKqv 8,000 16,000
wbU AcwiPvjb eÅq (1,000)
wbU jvf 1,74,500
Dîi: wbU jvf 1,74,500 UvKv|
M
 •gmvmÆ myeYÆv •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
30 Ryb 2014
weeiY UvKv UvKv UvKv
PjwZ mÁ·`:
nvGZ bM` 50,000
eÅvsK Rgv 1,50,000
ev`: cÉZÅvLÅvZ •PK (5,000) 1,45,000
82 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


•`bv`vi 90,000
•hvM: cÉZÅvLÅvZ •PK 5,000
95,000
ev`: Abv`vqx cvIbv (2,500)
92,500
ev`: bZzb Abv`vqx cvIbv mwçwZ (4,500) 88,000
wewbGqvGMi Abv`vqx my` (K nGZ cÉvµ¦) 7,500
mgvcbx gRy` cYÅ 40,000
AeÅen†Z gwbnvwi 2,000
•gvU PjwZ mÁ·` 3,32,500
PjwZ `vq:
cvIbv`vi 50,000
FGYi eGKqv my` 8,000
•gvU PjwZ `vq 58,000
Dîi: PjwZ mÁ·` 3,32,500 UvKv ‣es PjwZ `vq 58,000 UvKv|

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²46 kixd ‣´ŸvicÉvBGRi •iIqvwgj I AbÅvbÅ Z^Å wbGP •`qv nGjv:

kixd ‣´ŸvicÉvBR
•iIqvwgj
31 wWGmÁ¼i 2016
wnmvGei bvg •WweU UvKv •KÌwWU UvKv
gƒjab 1,00,000
DGîvjb 20,000
cÉviwÁ¿K gRy` cYÅ 25,000
cÉvcÅ wnmve I cÉG`q wnmve 70,000 25,000
Abv`vqx cvIbv mwçwZ 10,000
cYÅ KÌq I cYÅ weKÌq 50,000 95,000
•UÇWgvKÆ (1.7.16 nGZ 10 eQi) 10,000
miévg 35,000
AwMÉg wegv 20,000
2,30,000 2,30,000
mg¯¼qmgƒn: 1. mgvcbx gRy`cYÅ gƒjÅvqb Kiv nGqGQ 20,000 UvKv| 2. Abv`vqx cvIbv eve` 5,000 UvKv AeGjvcb KGiv|
Abv`vqx cvIbv mwçwZ 3,000 UvKv e†w«¬ KiGZ nGe| 3. webv gybvdvq cYÅ weKÌq Kiv nGqGQ 1,000 UvKv| 4. miévGgi
Ici 10% AePq aiGZ nGe| 5. AwMÉg wegvi 12,000 UvKvi •gqv` DîxYÆ nGqGQ|
A K. weKÌxZ cGYÅi eÅGqi cwigvY wbYÆq KGiv| 2
L. •gvU gybvdv 40,000 UvKv aGi wbU gybvdvi cwigvY wbYÆq KGiv| 4
M. eQi •kGl gvwjKvbv Õ¼Z½ I •gvU `vGqi cwigvY wbYÆq KGiv| 4
mycvi wUc&m: cÉk²àGjvi mgvavb wbGR wbGR KiGZ •PÓ¡v KGiv ‣es wbGP •`Iqv DîGii mvG^ wgwjGq bvI|
Dîi: K. weKÌxZ cGYÅi eÅq 54,000 UvKv| L. wbU gybvdv 16,000 UvKv| M. gvwjKvbv Õ¼Z½ I •gvU `vGqi cwigvY 1,21,000
UvKv|
‣KZidv `vwLjv c«¬wZ 1

`kg AaÅvq
‣KZidv `vwLjv c«¬wZ
cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb c†Ó¤v 1 •evWÆ cixÞvi cÉk² I mgvavb c†Ó¤v 17 Dîi msGKZmn m†Rbkxj cÉk² c†Ó¤v 43

cixÞvq Kgb •cGZ AbbÅ cÉk² I mgvavb


cÉk²1 Rbve dvi‚K Zvi wnmvGei eB `yZidv `vwLjv •gvZvGeK msiÞY KGib bv| Zvi eÅemvGqi Z^Åvewj wbÁ²i…c:

`vqmgƒn 01.01.18 31.12.18 mÁ·`mgƒn 01.01.18 31.12.18
(UvKv) (UvKv) (UvKv) (UvKv)
10% eÅvsK FY 10,000 5,000 nvGZ bM` 1,000 2,000
cÉG`q wnmve 13,000 11,000 cÉvcÅ wnmve 14,000 18,000
cÉG`q wej 3,000 2,000 Avmevecò 6,000 10,000
gƒjab 23,000 46,000 gRy` 8,000 14,000
`vjvbGKvVv 20,000 20,000
49,000 64,000 49,000 64,000
Rbve dvi‚K mviv eQi aGi cÉGZÅK gvGmi ÷i‚GZ 500 UvKv KGi DGîvjb KGiGQb| eQGii gvSvgvwS mgGq wZwb Zvi eÅwÚMZ
Znwej •^GK 4,000 UvKv w`Gq eÅemvGqi RbÅ Avmevecò KÌq KGiGQb| eQGii gvSvgvwS wZwb eÅvsK FGYi AGaÆK cwiGkva
KGiGQb| gƒjab I DGîvjGbi Ici 5% nvGi my` avhÆ KiGZ nGe| AvmevecGòi Ici 10% ‣es `vjvbGKvVvi Ici 2%
nvGi AePq avhÆ KiGZ nGe| FGYi Ici my` I •eZb 2,050 UvKv eGKqv AvGQ|
K. eÅvsK FGYi eGKqv myG`i cwigvY wbYÆq KGiv| 2
L. jvf-•jvKmvb weeiYx ․Zwi KGiv| 4
M. eQi •kGl Rbve dvi‚GKi •gvU `vGqi cwigvY (`vq I gƒjaGbi mgwÓ¡) wbYÆq KGiv| 4]
1 bs cÉGk²i mgvavb
K eÅvsK FGYi eGKqv myG`i cwigvY wbYÆq:

weeiY UvKv UvKv
AcwiGkvwaZ FGYi eGKqv my` (5,000  10%) 500
•hvM: cwiGkvwaZ FGYi eGKqv my` (5,000  10%  6/12) 250
FGYi eGKqv my` 750
Dîi: eÅvsK FGYi eGKqv my` 750 UvKv|
L Rbve dvi‚K
jvf-•jvKmvb weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 46,000
•hvM: DGîvjb (500  12) 6,000
DGîvjGbi my` (500  5%  6.5) 163 52,163
ev`: cÉviwÁ¿K gƒjab 23,000
AwZwiÚ gƒjab 4,000
eÅvsK FGYi eGKqv my` (K •^GK cÉvµ¦) 750
gƒjaGbi my` [(23,000  5%) + (4,000  5%  6/12)] 1,250
eGKqv •eZb 2,050
AePq:
Avmevecò [(6,000  10%) + (4,000  10%  6/12)] 800
`vjvbGKvVv (20,000  2%) 400 1,200 (32,250)
wbU gybvdv 19,913
Dîi: wbU gybvdv 19,913 UvKv|
2 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 Rbve dvi‚K
Avw^ÆK AeÕ©vi weeiYx (AvswkK)
31 wWGmÁ¼i, 2018
weeiY UvKv UvKv UvKv
`vq I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 11,000
cÉG`q wej 2,000
FGYi eGKqv my` 750
eGKqv •eZb 2,050
•gvU PjwZ `vq 15,800
`xNÆGgqvw` `vq:
10% eÅvsK FY 5,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 23,000
•hvM: AwZwiÚ gƒjab 4,000
27,000
•hvM: gƒjaGbi my` 1,250
28,250
•hvM: wbU gybvdv 19,913
48,163
ev`: DGîvjb (6,000)
42,163
ev`: DGîvjGbi my` (163) 42,000
•gvU `vq I gvwjKvbv Õ¼Z½ 62,800
Dîi: •gvU `vq I gvwjKvbv Õ¼Z½ 62,800 UvKv|

cÉk²2 wgm wiqv Zvi wnmve ‣KZidv c«¬wZGZ msiÞY KGib| Zvi eÅemvGqi Avw^ÆK AeÕ©v wbÁ²i…c:

wnmvGei bvg 1.1.18 31.12.18
eÅvsK RgvwZwiÚ 12,000
cÉG`q wnmve 36,000 25,000
15% FY 60,000
eÅvsK Rgv 20,000
cÉvcÅ wnmve 68,000 85,000
Awdm miévg 33,000
Avmevecò 35,000
f„wg I `vjvbGKvVv 80,000
wgm Avwiqv mviv eQi aGi cÉwZ mµ¦vGn 600 UvKv DGîvjb KGib| wZwb eÅemvGqi Awdm miévg weKÌq KGi 2/3 Ask «¼viv 1
RyjvB, 2017 mvGj evmvi RbÅ Avmevecò KÌq KGib| 30.04.18 ZvwiGL 13,000 UvKvi FY cwiGkva KGib|
AbÅvbÅ Z^Å: 1. Dcfvov eve` AwMÉg cÉvwµ¦ 2,000 UvKv| 2. eÅemvq nGZ AvqKi cÉ`vb KGib 15,000 UvKv| 3. gwbnvwi
AeÅen†Z 300 UvKv| AvmevecGòi Ici 10% nvGi AePq aiGZ nGe| 4. RyjvB 1 ZvwiGL 14,000 UvKvi Avmevecò
10,000 UvKvq weKÌq Kiv nGqGQ|
K. cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 2
L. jvf-•jvKmvb weieYx cÉÕ§Z KGiv| 4
M. ․elwqK weeiYx cÉÕ§Z KGi •gvU mÁ·G`i I gvwjKvbv Õ¼GZ½i cwigvY wbYÆq KGiv| 4
‣KZidv `vwLjv c«¬wZ 3

2 bs cÉGk²i mgvavb
K cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:

weeiY 1.1.17 31-12-17
(UvKv) (UvKv)
mÁ·`mgƒn:
eÅvsK Rgv - 20,000
cÉvcÅ wnmve 68,000 85,000
Awdm miévg 33,000
Avmevecò 35,000 21,000
f„wg I `vjvbGKvVv 80,000 80,000
•gvU mÁ·` 2,16,000 2,06,000
ev`: `vqmgƒn:
eÅvsK RgvwZwiÚ (12,000) -
cÉG`q wnmve (36,000) (25,000)
15% FY (60,000) (47,000)
gƒjab 1,08,000 1,34,000
Dîi: cÉviwÁ¿K gƒjab 1,08,000 UvKv ‣es mgvcbx gƒjab 1,34,000 UvKv|
L wgm wiqv
jvf-•jvKmvb weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 1,34,000
•hvM: bM` DGîvjb (600  52) 31,200
AvqKi 15,000
Awdm miévg weKÌGqi A^Æ «¼viv eÅwÚMZ Avmevecò KÌq (33,000  2/3) 22,000 68,200
AeÅen†Z gwbnvwi 300 2,02,500
ev`: cÉviwÁ¿K gƒjab 1,08,000
AwMÉg Dcfvov 2,000
AePq:
Avmevecò (21,000  10%) 2,100
4
FGYi my` {(47,000  15%) + (13,000  15%  /12)} 7,700 (1,19,800)
wbU jvf 82,700
Dîi: wbU gybvdv 82,700 UvKv|
M
 wgm wiqv
․elwqK weeiYx (AvswkK)
31 wWGmÁ¼i, 2018
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
eÅvsK Rgv 20,000
cÉvcÅ wnmve 85,000
AeÅen†Z gwbnvwi 300
•gvU PjwZ mÁ·` 1,05,300
Õ©vqx mÁ·`:
Awdm miévg 33,000
ev`: weKÌq (KÌqgƒjÅ) (33,000) -
Avmevecò 35,000
4 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


ev`: weKÌq (KÌqgƒjÅ) (14,000)
21,000
ev`: AePq (2,100) 18,900
f„wg I `vjvbGKvVv 80,000
•gvU Õ©vqx mÁ·` 98,900
•gvU mÁ·` 2,04,200
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 1,08,000
•hvM: wbU gybvdv 82,700
1,90,700
ev`: •gvU DGîvjb [L nGZ cÉvµ¦] (68,200)
gvwjKvbv Õ¼Z½ 1,22,500
Dîi: •gvU mÁ·G`i cwigvY 2,04,200 UvKv I gvwjKvbv Õ¼Z½ 1,22,500 UvKv|

cÉk
 ² 3 Aveivi •UÇWvmÆ ‣KZidv `vwLjv c«¬wZGZ wnmve ivGLb| Zvi wnmve eB nGZ wbGÁ²i Z^Åvewj cvIqv •MGQ:
weeiY 1/1/2018 31/12/2018
bM` Znwej 24,000 40,000
eÅvsGK Rgv 50,000 60,000
cÉvcÅ wnmve 2,00,000 1,60,000
gRy` cYÅ 36,000 76,000
Avmevecò 20,000 20,000
f„wg I `vjvbGKvVv 60,000 60,000
cÉG`q wnmve 1,20,000 70,000
mg¯¼qmgƒn: 1. Aveivi cÉGZÅK mµ¦vGn 1,000 UvKv KGi bM` ‣es •gvU 1,600 UvKvi cYÅ DGîvjb KGib| H DGîvwjZ UvKv
nGZ 40,000 UvKv w`Gq wZwb Zvi cÉwZÓ¤vGbi RbÅ ‣KwU KwÁ·DUvi KÌq KGib| ‣QvovI wZwb Zvi eÅwÚMZ evBmvBGKj wewKÌ
KGi 2,000 UvKv KvievGi wewbGqvM KGib| cÉvcÅ wnmvGei 4,000 UvKv Av`vqGhvMÅ bq ‣es AewkÓ¡ UvKvi Ici 5%
Abv`vqx mwçwZi eÅeÕ©v KiGZ nGe| Õ©vqx mÁ·wîi Ici 10% nvGi AePq avhÆ KiGZ nGe|
A K. wbU DGîvjGbi cwigvY wbYÆq Ki| 2
A L. cÉviwÁ¿K gƒjab 2,70,000 UvKv ‣es mgvcbx gƒjab 3,50,000 UvKv nGj DÚ eQGii wbU jvf ev ÞwZ wbYÆq Ki| 4
A M. Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z Ki| 4
3 bs cÉGk²i mgvavb A
K wbU DGîvjGbi cwigvY wbYÆq:

weeiY UvKv UvKv
bM` DGîvjb (1,000  52) 52,000
ev`: KwÁ·DUvi KÌq (40,000)
12,000
•hvM: cYÅ DGîvjb 1,600
wbU DGîvjb 13,600
Dîi: wbU DGîvjb 13,600 UvKv|
L Aveivi •UÇWvmÆ
jvf-•jvKmvb weeiYx
2018 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 3,50,000
•hvM: wbU DGîvjb 13,600 3,63,600
‣KZidv `vwLjv c«¬wZ 5

weeiY UvKv UvKv UvKv


ev`: cÉviwÁ¿K gƒjab 2,70,000
AwZwiÚ gƒjab 2,000
Abv`vqx cvIbv 4,000
•hvM: Abv`vqx cvIbv mwçwZ 7,800 11,800
AePqmgƒn:
Avmevecò 2,000
f„wg I `vjvbGKvVv 6,000
KwÁ·DUvi [40,000 – 10% – 2/12] (•bvU) 667 8,667 (2,92,467)
wbU jvf 71,133
Dîi: wbU jvf 71,133 UvKv|
•bvU: KwÁ·DUvi KÌGqi 40,000 UvKv DGîvwjZ A^Æ •^GK eÅq Kiv nGqGQ ‣es cÉGk² mvµ¦vwnK DGîvjb 1,000 UvKv| myZivs
40 mµ¦vn (10 gvGmi) cGi KwÁ·DUviwU KÌq Kiv nGqGQ| ZvB KwÁ·DUvGii Ici 2 gvGmi AePq aiv nGjv|
M Aveivi •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2018
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 40,000
eÅvsGK Rgv 60,000
cÉvcÅ wnmve 1,60,000
ev`: AwjwLZ Abv`vqx cvIbv (4,000)
1,56,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (7,800) 1,48,200
gRy` cYÅ 76,000 3,24,200
•gvU PjwZ mÁ·`
Õ©vqx mÁ·`:
Avmevecò 20,000
ev`: AePq (2,000) 18,000
f„wg I `vjvbGKvVv 60,000
ev`: AePq (6,000) 54,000
•Wwjfvwi fÅvb 40,000
ev`: AePq (667) 39,333
•gvU Õ©vqÆx mÁ·` 1,11,333
•gvU mÁ·` 4,35,533
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 70,000
cÉviwÁ¿K gƒjab 2,70,000
•hvM: AwZwiÚ gƒjab 2,000
2,72,000
•hvM: wbU jvf 71,133
3,43,133
ev`: wbU DGîvjGbi (K nGZ cÉvµ¦) (13,600) 3,29,533
AwbwøZ wnmve (cv^ÆKÅ) 36,000
•gvU `vq I gvwjKvbv Õ¼Z½ 4,35,533
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 4,35,533 UvKv; AwbwøZ wnmve 36,000 UvKv (`vq)|
6 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk²4 wbjvÁ¼wi AÅv´£ •Kvs-‣i 2019 mvGji 1 Rvbyqvwi ZvwiGL gƒjaGbi cwigvY 52,500 UvKv| 31.12.2017 ZvwiGL

•KvÁ·vwbi wnmvGei eB •^GK wbGÁ²vÚ D«¼†îàGjv •bIqv nGqGQ:
bM` Znwej 7,500 UvKv
gRy` cYÅ 40,500 UvKv
cÉvcÅ wnmve 25,000 UvKv
Avmevecò I miévg 60,000 UvKv
cÉG`q •bvU 8,500 UvKv
cÉG`q wnmve 22,500 UvKv
cÉwZÓ¤vGbi gvwjK wbjvÁ¼wi Zvi wbR cÉGqvRGb eÅemvq •^GK •gvU 8,000 UvKv bMG` DGîvjb KGiGQb ‣es KgÆPvixG`i eGKqv
•eZb 12,500 UvKv wZwb Zvi eÅwÚMZ Znwej •^GK cwiGkva KGiGQb| eQGii gvSvgvwS mgGq 10,000 UvKv gƒGjÅi ‣KwU
cyivZb miévg 8,000 UvKv •Z weKÌq Kiv nGqGQ| Avmevecò I miévGgi Ici 10% nvGi AePq avhÆ KiGZ nGe
A K. wbjvÁ¼wi AÅv´£ •Kvs-‣i mgvcbx gƒjab wbYÆq KGiv| 2
A L. 2019 mvGji 31 wWGmÁ¼i chƯ¦ mgvµ¦ eQGii RbÅ Avq weeiYx cÉÕ§Z KGiv| 4
A M. DcwiDÚ ZvwiGL cÉwZÓ¤vGbi welq weeiYx cÉÕ§Z KGiv| 4
4 bs cÉGk²i mgvavb A
K wbjvÁ¼wi AÅv´£ •Kvs-‣i mgvcbx gƒjab wbYÆq:
weeiY UvKv UvKv
mgvcbx mÁ·`mgƒn:
bM` Znwej 7,500
gRy` cYÅ 40,500
cÉvcÅ wnmve 25,000
Avmevecò I miévg 50,000
•gvU mgvcbx mÁ·` 1,23,000
ev`: mgvcbx `vqmgƒn:
cÉG`q •bvU 8,500
cÉG`q wnmve 22,500
•gvU mgvcbx `vq (31,000)
•gvU mgvcbx gƒjab 92,000
Dîi: mgvcbx gƒjab 92,000 UvKv|
L wbjvÁ¼wi AÅv´£ •Kvs
Avq-eÅq weeiYx
2019 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv
mgvcbx gƒjab (K •^GK cÉvµ¦) 92,000
•gvU DGîvjb 8,000
1,00,000
ev`: cÉviwÁ¿K gƒjab (cÉGk² cÉ`î) 52,500
AwZwiÚ gƒjab 12,500
Avmevecò I Awdm miévGgi AePq {(60,000 - 10,000) – 10%} 5,000 (70,000)
wbU jvf 30,000
Dîi: wbU jvf 30,000 UvKv|
•bvU: ‣KZidv `vwLjv c«¬wZGZ mÁ·` weKÌGqi jvf/ÞwZ Avq weeiYx •`LvGbv nq bv|
M wbjvÁ¼wi AÅv´£ •Kvs
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i 2019
weeiY UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 7,500
‣KZidv `vwLjv c«¬wZ 7

weeiY UvKv UvKv


gRy` cYÅ 40,500
cÉvcÅ wnmve 25,000
•gvU PjwZ mÁ·` 73,000
Õ©vqx mÁ·`:
Avmevecò I miévg 60,000
ev`: weKÌq (10,000)
50,000
ev`: AePq (5,000) 45,000
•gvU mÁ·` 1,18,000
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q •bvU 8,500
cÉG`q wnmve 22,500
•gvU PjwZ `vq 31,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 52,500
•hvM: AwZwiÚ gƒjab 12,500
65,000
•hvM: wbU Avq 29,500
95,000
ev`: DGîvjb (8,000) 86,500
•gvU `vq I gvwjKvbv Õ¼Z½ 1,18,000
Dîi: welq weeiYxi •hvMdj 1,18,000 UvKv|

cÉk²5 wg. Rvgvj ‣KZidv `vwLjv c«¬wZGZ wnmve msiÞY KGib| 2018 mvGji Zvi eÅemvGq mÁ·` I `vGqi cwigvY

wQj wbÁ²i…c:
weeiY 01-01-2018 31-12-2018
(UvKv) (UvKv)
bM` Znwej 16,000 50,000
eÅvsK Rgv 1,50,000 1,80,000
gRy` cYÅ 1,50,000 2,00,000
wewea cvIbv`vi 1,70,000 1,50,000
Avmevecò 1,60,000 1,60,000
wewea •`bv`vi 1,60,000 1,50,000
DÚ wnmve eGlÆ gvwjGKi DGîvjGbi cwigvY wQGjv 50,000 UvKv ‣es gvwjK KZ‡K Æ AwZwiÚ gƒjab 60,000 UvKv| DGîvjGbi
my` 500 UvKv, AwMÉg LiPvewj 1,500 UvKv| eGKqv Avq 2,500 UvKv, gƒjaGbi my` 2,000 UvKv, eGKqv LiPvewj 3,000
UvKv, AwMÉg Avq 1,000 UvKv, Abv`vqx cvIbv 2,500 UvKv ‣es Abv`vqx cvIbv mwçwZ 3,000 UvKv|
A K. cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 2
A L. jvf-ÞwZ weeiYx ․Zwi KGi wbU jvf/ÞwZ wbYÆq KGiv| 4
A M. DchyÆÚ ZG^Åi AvGjvGK wg. RvjvGji •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
5 bs cÉGk²i mgvavb A
K cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:
weeiY UvKv
cÉviwÁ¿K mgvcbx
mÁ·`mgƒn:
bM` Znwej 16,000 50,000
eÅvsK Rgv 1,50,000 1,80,000
8 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv
cÉviwÁ¿K mgvcbx
gRy` cYÅ 1,50,000 2,00,000
wewea •`bv`vi 1,60,000 1,50,000
Avmevecò 1,60,000 1,60,000
•gvU mÁ·` 6,36,000 7,40,000
ev`: `vqmgƒn:
wewea cvIbv`vi (1,70,000) (1,50,000)
gƒjab 4,66,000 5,90,000
Dîi: cÉviwÁ¿K gƒjab 4,66,000 UvKv ‣es mgvcbx gƒjab 5,90,000 UvKv|
L wg. Rvgvj
jvf-•jvKmvb weeiYx
2018 mvGji 31 wWGmÁ¼i mgvµ¦ eQi
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 5,90,000
DGîvjb 50,000
•hvM: DGîvjGbi my` 500 50,500
AwMÉg LiP 1,500
eGKqv Avq 2,500 6,44,500
ev`: cÉviwÁ¿K gƒjab 4,66,000
•hvM: AwZwiÚ gƒjab 60,000
5,26,000
•hvM: gƒjaGbi my` 2,000 5,28,000
eGKqv LiPvewj 3,000
AwMÉg Avq 1,000
Abv`vqx cvIbv 2,500
Abv`vqx cvIbv mwçwZ 3,000 (5,37,500)
wbU Avq 1,07,000
Dîi: wbU Avq 1,07,000 UvKv|
M
 wg. Rvgvj
․elwqK weeiYx (AvswkK)
2018 mvGji 31 wWGmÁ¼i mgvµ¦ eQi
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 50,000
eÅvsK Rgv 1,80,000
gRy` cYÅ 2,00,000
wewea •`bv`vi 1,50,000
ev`: Abv`vqx cvIbv (2,500)
1,47,500
ev`: Abv`vqx cvIbv mwçwZ (3,000) 1,44,500
AwMÉg LiP 1,500
eGKqv Avq 2,500 5,78,500
Õ©vqx mÁ·`:
Avmevecò 1,60,000
•gvU mÁ·` 7,38,500
Dîi: •gvU mÁ·G`i cwigvY 7,38,500 UvKv|
‣KZidv `vwLjv c«¬wZ 9

cÉk²6 wg. •gvnvÁÃ` Avjx ‣KRb LyPiv eÅemvqx| wZwb Zvi eÅemvq cÉwZÓ¤vGbi wnmve wbGRi myweav •gvZvGeK msiÞY

KGib| 2017 mvGj Zvi eÅemvGqi AeÕ©v wQj wbÁ²i…c
weeiY 1 Rvbyqvwi 2017 31 wWGmÁ¼i 2017
(UvKv) (UvKv)
eÅvsK Rgv 73,550 (•KÌ.) 72,650
gRy` cYÅ 58,200 57,800
cÉvcÅ wej 1,05,500 1,49,500
cÉG`q wnmve 80,120 1,01,280
cÉvcÅ •bvU 10,000
Avmevecò 50,000 40,000
15% FY 80,000 60,000
•gvUi jwi 40,000
cÉviwÁ¿K gƒjab 1,37,130 UvKv ‣es mgvcbx gƒjab 53,370 UvKv| •gvnvÁÃ` Avjx eÅemvq nGZ bM` 15,500 UvKv ‣es
6,500 UvKvi cYÅ DGîvjb KGib| ‣QvovI wZwb eÅwÚMZ cÉGqvRGb eÅemvGqi 10,000 UvKvi Avmevecò weKÌq KGib| 1
AGÙvei ZvwiGL FY cwiGkva Kiv nq wK¯¦y my` cwiGkva Kiv nqwb| Rbve •gvnvÁÃ` Avjx eQGii gvSvgvwS mgGq ‣KLí
eÅwÚMZ Rwg 1,50,000 UvKvq weKÌq KGi 40,000 UvKv AwZwiÚ gƒjab eve` mieivn KGib ‣es AewkÓ¡ UvKvi 40,000
UvKv w`Gq eÅemvGqi RbÅ ‣KLvwb •gvUi jwi KÌq KGib| gƒjaGbi Ici 5% my` avhÆ KiGZ nGe|
A K. 1 Rvbyqvwi 2017 ZvwiGL •gvU PjwZ mÁ·G`i cwigvY wbYÆq KGiv| 2
A L. jvf-•jvKmvb weeiYx cÉÕ¦yZ KGiv| 4
A M. ․elwqK weeiYx cÉÕ¦yZ KGiv| 4
6 bs cÉGk²i mgvavb A
K 1 Rvbyqvwi 2017 ZvwiGL •gvU PjwZ mÁ·G`i cwigvY wbYÆq:

weeiY UvKv UvKv
eÅvsK Rgv 73,550
gRy` cYÅ 58,200
cÉvcÅ wnmve 1,05,500
cÉvcÅ •bvU 10,000
•gvU PjwZ mÁ·` 2,47,250
Dîi: •gvU PjwZ mÁ·` 2,47,250 UvKv|
L wg. •gvnvÁÃ` Avjx
jvf-•jvKmvb weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 53,370
DGîvjb:
bM` (15,500 + 10,000) 25,500
cYÅ 6,500 32,000
85,370
ev`: cÉviwÁ¿K gƒjab 1,37,130
AwZwiÚ gƒjab 80,000
gƒjaGbi my` 8,857
FGYi eGKqv my` 11,250 (2,37,237)
wbU ÞwZ 1,51,867
Dîi: wbU ÞwZ 1,51,867 UvKv|
10 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

M
 wg. •gvnvÁÃ` Avjx
․elwqK weeiYx
31 wWGmÁ¼i 2017
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
cÉvcÅ wej 1,49,500
gRy` cYÅ 57,800
•gvU PjwZ mÁ·` 2,07,300
Õ©vqx mÁ·`:
Avmevecò 40,000
•gvUijwi 40,000
•gvU Õ©vqx mÁ·` 80,000
•gvU mÁ·` 2,87,300
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eÅvsK RgvwZwiÚ 72,650
cÉG`q wej 1,01,280
FGYi eGKqv my` 11,250
•gvU PjwZ `vq 1,85,180
`xNÆGgqvw` `vq:
15% FY 60,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 1,37,130
•hvM: AwZwiÚ gƒjab 80,000
2,17,130
ev`: DGîvjb (32,000)
1,85,130
•hvM: gƒjaGbi my` 8,857
1,93,987
ev`: wbU ÞwZ (1,51,867) 42,120
•gvU `vq I gvwjKvbv Õ¼Z½ 2,87,300
Dîi: ․elwqK weeiYxi •hvMdj 2,87,300 UvKv|

cÉk²7 Rbve mvjgvb ‣KRb LyPiv eÅemvqx| wZwb h^vh^ c«¬wZGZ Zvi wnmve msiÞY KGib bv| Zvi wnmve eB •^GK

wbGÁ²vÚ LwZqvb D«¼î
† I Z^Åmgƒn cvIqv •Mj:
weeiY 01.01.2016 31.12.2016
h¯¨cvwZ 80,000 ?
Avmevecò 44,000 44,000
gRy` cYÅ 26,000 55,000
cÉvcÅ wnmve 30,000 52,000
cÉG`q wnmve 40,000 32,000
nvGZ bM` I eÅvsK Rgv 3,000 12,000
10% FY 50,000 50,000
eQGi •gvU DGîvjGbi cwigvY 25,000 UvKv| 31 gvPÆ ZvwiGL DGîvwjZ ‣ A^Æ •^GK 10,000 UvKv ‣es Zvi eÅwîMZ
KwÁ·DUviLvwb 24,000 UvKv weKÌq KGi ‣i AaÆvsk w`Gq KvievGii RbÅ ‣KwU h¯¨cvwZ KÌq KGi| cÉvcÅ wnmvGei 2,000 UvKv
Av`vqGhvMÅ bq AewkÓ¡vsGki Ici 5% nvGi KzFY mwçwZi eÅeÕ©v ivLGZ nGe| Õ©vqx mÁ·wîi 10% nvGi AePq avhÆ KiGZ
nGe| FGYi my` ‣LbI cwiGkva Kiv nqwb|
‣KZidv `vwLjv c«¬wZ 11

A K. eQGii •kGl h¯¨cvwZi cyÕ¦K gƒjÅ KZ nGe? 2


A L. DchÆyÚ Z^Å •^GK cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 4
A M. 2016 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii eÅemvGqi wbU gybvdv ev ÞwZi cwigvY wbYÆq KGiv| 4
7 bs cÉGk²i mgvavb A
K eQi •kGl h¯¨cvwZi cyÕ¦K gƒjÅ wbYÆq:

weeiY UvKv UvKv UvKv
h¯¨cvwZ 80,000
•hvM: bZzb KÌq (10,000 + 12,000) 22,000
1,02,000
ev`: cyéxf„Z AePq [(80,000  10% + 22,000  10%  9/12) 9,650 92,350
Avmevecò 44,000
ev`: cyéxf„Z AePq (4,400) 39,600
•gvU Õ©vqx mÁ·` 1,31,950
Dîi: Õ©vqx mÁ·G`i cwigvY 1,31,950 UvKv|
L cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:
weeiY 01-01-16 31-12-16
UvKv UvKv
mÁ·`mgƒn:
h¯¨cvwZ 80,000 1,02,000
Avmevecò 44,000 44,000
gRy` cYÅ 26,000 55,000
cÉvcÅ wnmve 30,000 52,000
nvGZ bM` I eÅvsK Rgv 3,000 12,000
1,83,000 2,65,000
ev`: `vqmgƒn:
cÉG`q wnmve (40,000) (32,000)
10% FY (50,000) (50,000)
gƒjab 93,000 1,83,000
Dîi: cÉviwÁ¿K gƒjab 93,000 UvKv ‣es mgvcbx gƒjab 1,83,000 UvKv|
M
 Rbve mvjgvb
jvf-•jvKmvb weeiYx
2016 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 1,83,000
DGîvjb 25,000
ev`: h¯¨cvwZ KÌq (10,000) 15,000 1,98,000
ev`: cÉviwÁ¿K gƒjab 93,000
AwZwiÚ gƒjab 12,000
Abv`vqx cvIbv 2,000
•hvM: Abv`vqx cvIbv mwçwZ 2,500 4,500
AePq:
Avmevecò 4,400
h¯¨cvwZ 9,650 14,050
FGYi my` 5,000 (1,28,550)
wbU gybvdv 69,450
Dîi: wbU gybvdv 69,450 UvKv|
12 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk
 ² 8 Rbve nvi‚b ‣KRb LyPiv eÅemvqx| •m Zvi wnmve ‣KZidv `vwLjv c«¬wZGZ msiÞY KGib| 2017 mvGji 1
Rvbyqvwi ‣es 31 wWGmÁ¼i ZvwiGL Zvi eÅemvGqi AeÕ©v wQj wbÁ²i…c:
1 Rvbyqvwi, 2017 31 wWGmÁ¼i, 2017
wnmvGei bvg
(UvKv) (UvKv)
bM` Znwej 5,000 9,000
eÅvsK eÅvGj´Ö 10,000 (•KÌ.) 15,000
gRy` cYÅ 12,000 10,000
wewea •`bv`vi 20,000 30,000
cÉvcÅ wej 6,000 10,000
wewea cvIbv`vi 15,000 20,000
cÉG`q wej 3,000 2,000
`vjvbGKvVv 50,000 50,000
Rbve nvi‚b wbR cÉGqvRGb mviv eQi aGi cÉwZ gvGmi •kl w`Gb 1,000 UvKv KGi bM` DGîvjb KGib| ‣QvovI eÅwÚMZ
cÉGqvRGb 3,000 UvKvi cYÅ DGîvjb KGib| wZwb ermGii gvSvgvwS mgGq eÅemvGqi RbÅ 50,000 UvKvi ‣KwU •gvUi fÅvb
KÌq KGib| ‣B •gvUi fÅvb KÌGqi RbÅ wZwb Zvi eÅwÚMZ •gvUiMvwo 1,00,000 UvKvq wewKÌ KGi Zvi ‣K PZz^vÆsk mieivn
KGib|
AbÅvbÅ Z^Å: 1. wewea •`bv`vGii 2,000 UvKv Av`vqGhvMÅ bGn| evwK •`bv`vGii Ici 5% nvGi KzFY mwçwZ aiGZ nGe| 2.
gwbnvwi `ËeÅ avGi KÌq Kiv nq 2,000 UvKv hvi gGaÅ 500 UvKvi gwbnvwi ‣LbI AeÅen†Z iGqGQ hv gRyG`i A¯¦fzÆÚ AvGQ|
3. gƒjab I DGîvjGbi Ici 10% nvGi my` aiGZ nGe| 4. Õ©vqx mÁ·wîi Ici 10% AePq aiGZ nGe| 5. KÅvwkqvGii
wbKU nGZ 3,000 UvKv wQbZvB nGq •MGQ, hvi wnmve bM`vb eBGZ •`LvGbv nqwb|
A K. cÉviwÁ¿K PjwZ mÁ·` I PjwZ `vGqi cwigvY wbYÆq KGiv| 2
A L. Rbve nvi‚Gbi 2017 mvGji cÉviwÁ¿K gƒjab 65,000 UvKv ‣es mgvcbx gƒjab 1,51,500 UvKv| DÚ eQGii jvf-
ÞwZ weeiYx ․Zwi KGiv| 4
A M. Rbve nvi‚Gbi 2017 mvGji 31 wWGmÁ¼i ZvwiGLi •gvU `vq I gƒjaGbi mgwÓ¡ wbYÆq KGiv| 4
8 bs cÉGk²i mgvavb A
K cÉviwÁ¿K PjwZ mÁ·` I cÉviwÁ¿K PjwZ `vGqi cwigvY wbYÆq:
weeiY UvKv UvKv
cÉviwÁ¿K PjwZ mÁ·`:
bM` Znwej 5,000
gRy` cYÅ 12,000
wewea •`bv`vi 20,000
cÉvcÅ wej 6,000
cÉviwÁ¿K PjwZ `vq: 43,000
eÅvsK eÅvGj´Ö (•KÌwWU) 10,000
wewea cvIbv`vi 15,000
cÉG`q wej 3,000
•gvU cÉviwÁ¿K PjwZ `vq 28,000
Dîi: cÉviwÁ¿K PjwZ mÁ·` 43,000 UvKv ‣es cÉviwÁ¿K PjwZ `vq 28,000 UvKv|
L Rbve nvi‚b
jvf-•jvKmvb weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 1,51,500
•hvM: DGîvjb:
bM` (1,000  12) 12,000
cYÅ 3,000 15,000
DGîvjGbi my` (1,000 – 10% – 5.5) 550
AeÅen†Z gwbnvwi 500 1,67,550
‣KZidv `vwLjv c«¬wZ 13

weeiY UvKv UvKv UvKv


ev`: cÉviwÁ¿K gƒjab 65,000
AwZwiÚ gƒjab (1,00,000  1/4) 25,000
eGKqv gwbnvwi 2,000
gƒjaGbi my` [(65,000  10%) + (25,000  10%)  6/12] 7,750
KzFY (AwjwLZ) 2,000
•hvM: bZzb KzFY mwçwZ 1,400 3,400
wewea ÞwZ 3,000
AePqmgƒn:
`vjvbGKvVv (50,000  10%) 5,000
fÅvbMvwo [(50,000  10%)  6/12 ] 2,500 7,500 (1,13,650)
wbU gybvdv 53,900
Dîi: wbU gybvdv 53,900 UvKv|
M
 Rbve nvi‚b
․elwqK weeiYx (AvswkK)
31 wWGmÁ¼i, 2017
weeiY UvKv UvKv UvKv
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
wewea cvIbv`vi 20,000
cÉG`q wej 2,000
eGKqv gwbnvwi 2,000
•gvU PjwZ `vq 24,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 65,000
•hvM: AwZwiÚ gƒjab 25,000
90,000
•hvM: gƒjaGbi my` 7,750
97,750
•hvM: wbU gybvdv 53,900
1,51,650
ev`: DGîvjb (L nGZ cÉvµ¦) (15,000)
1,36,650
ev`: DGîvjGbi my` (550) 1,36,100
•gvU `vq I gƒjaGbi mgwÓ¡ 1,60,100
Dîi: •gvU `vq I gƒjaGbi mgwÓ¡ 1,60,100 UvKv|

cÉk²9 wg. nvexe ‣KRb LyPiv eÅemvqx| wZwb Zvi wnmve ewn `y’Zidv `vwLjv c«¬wZ •gvZvGeK msiÞY KGib bv| 2017

mvGji 31 wWGmÁ¼i ZvwiGL Zvi Avw^ÆK AeÕ©v wQj wbÁ²i…c:
weeiY 1 Rvbyqvwi 2017 31 wWGmÁ¼i 2017
(UvKv) (UvKv)
eÅvsK eÅvGj´Ö (•KÌ.) 3,000 2,000
gRy` cYÅ 10,000 15,000
wewea cvIbv`vi 7,000 10,000
10% e®¬wK FY 5,000 5,000
14 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY 1 Rvbyqvwi 2017 31 wWGmÁ¼i 2017


(UvKv) (UvKv)
Awdm miévg 20,000 20,000
eGKqv Kvievi LiP 3,000
•`bv`vi 15,000 25,000
AwMÉg fvov 5,000
wg. nvexe Zvi wbR cÉGqvRGb eÅemvq nGZ bM` 20,000 UvKv DGîvjb KGib| eQGii gvSvgvwS wZwb KvievGii RbÅ 50,000
UvKv gƒGjÅi ‣KwU gUiMvwo KÌq KGiwQGjb| Zvi RbÅ wZwb Zvi eÅwÚMZ mÁ·` 1,00,000 UvKvq weKÌq KGi DÚ weKÌqjº¬
AG^Æi 2/5 Ask mieivn KGiwQGjb|
AbÅvbÅ Z^Å: 1. Kvievi LiP eGKqv AvGQ 1,000 UvKv cÞv¯¦Gi fvov AwMÉg cÉ`vb Kiv nGqGQ 2,000 UvKv| 2. wewea
•`bv`vGii 2,000 UvKv Av`vqGhvMÅ bq| AewkÓ¡ •`bv`vGii Ici 5% mwçwZ ivLGZ nGe ‣es •`bv`vGii Ici 2% evëv
mwçwZ ivLGZ nGe|
A K. cÉK‡Z •`bv`vGii cwigvY wbYÆq KGiv| 2
A L. cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 4
A M. jvf-•jvKmvb weeiYxi gvaÅGg wbU jvf ev •jvKmvGbi cwigvY wbYÆq KGiv| 4
9 bs cÉGk²i mgvavb A
K cÉK‡Z •`bv`vGii cwigvY wbYÆq:
weeiY UvKv UvKv
•`bv`vi 25,000
ev`: AwjwLZ KzFY (2,000)
23,000
ev`: bZzb KzFY mwçwZ (23,000  5%) (1,150)
21,850
ev`: •`bv`vGii evëv mwçwZ (21,850  2%) (437)
cÉK‡Z •`bv`vGii cwigvY 21,413
Dîi: cÉK‡Z •`bv`vGii cwigvY 21,413 UvKv|
L cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:
weeiY 01-01-2015 31-12-2015
(UvKv) (UvKv)
mÁ·`mgƒn:
eÅvsK eÅvGj´Ö 2,000
gRy` cYÅ 10,000 15,000
Awdm miévg 20,000 20,000
•`bv`vi 15,000 25,000
AwMÉg fvov 5,000 -
•gvUiMvwo - 50,000
•gvU mÁ·` 50,000 1,12,000
ev`: `vqmgƒn:
cvIbv`vi (7,000) (10,000)
eÅvsK eÅvGj´Ö (•KÌwWU) (3,000)
10% e®¬wK FY (5,000) (5,000)
eGKqv Kvievi LiP (3,000) -
gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 32,000 97,000
Dîi: cÉviwÁ¿K gƒjab 32,000 UvKv; mgvcbx gƒjab 97,000 UvKv|
‣KZidv `vwLjv c«¬wZ 15

M
 wg. nvexe
jvf-•jvKmvb weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (L nGZ cÉvµ¦) 97,000
•hvM: DGîvjb 20,000
AwMÉg cÉ`î fvov 2,000 1,19,000
ev`: cÉviwÁ¿K gƒjab (L nGZ cÉvµ¦) 32,000
AwZwiÚ gƒjab (1,00,000 – 2/5) 40,000
eGKqv Kvievi LiP 1,000
AwjwLZ KzFY 2,000
•hvM: bZyb KzFY mwçwZ 1,150 3,150
•`bv`vGii evëv mwçwZ 437
e®¬wK FGYi my` 500 (77,087)
wbU gybvdv 41,913
Dîi: wbU gybvdv 41,913 UvKv|

cÉk²10 Rbve Avmjvg ‣KRb LyPiv eÅemvqx| wZwb `y’Zidv `vwLjv c«¬wZGZ wnmve msiÞY KGib bv| 2017 mvGj Zvi

eÅemvGqi AeÕ©v wbÁ²i…c wQj:
weeiY 1 Rvbyqvwi 2017 31 wWGmÁ¼i 2017
(UvKv) (UvKv)
bM` Znwej 20,000 30,000
eÅvsK Rgv (•KÌ.) 40,000 50,000
gRy` cYÅ 60,000 80,000
h¯¨cvwZ 1,20,000
Avmevecò 60,000
5% FY 20,000 16,000
Rbve Avmjvg cÉwZ gvGmi gvSvgvwS ZvwiGL Kvievi nGZ bM` 2,000 UvKv ‣es eQGi •gvU 4,000 UvKv gƒG jÅi cYÅ DGîvjb
KGiGQb| ‣QvovI •QGji Õ•zGji •eZb eve` cÉwZ gvGmi •kl ZvwiGL 1,600 UvKv ‣es AvqKi eve` wWGmÁ¼i gvGmi •kGl
6,000 UvKv Kvievi nGZ cÉ`vb KGib| 1 ‣wcÉj ZvwiGL bM` AG^Æi AcÉZyjZvi RbÅ gvwjK Zvi eÅwÚMZ cÉvBRe´£ 20,000
UvKvq fvwãGq Zvi mgy`q A^Æ KvievGi cÉ`vb KGib| 1 RyjvB ZvwiGL gvwjK AwZwiÚ gƒjab wnGmGe 10,000 UvKv mieivn
KGib|
AbÅvbÅ Z^Å: 1. 1 RyjvB 2017 ZvwiGL AvmevecGòi wKQy Ask 8,000 UvKvq weKÌq Kiv nq| hvi cyÕ¦K gƒjÅ wQj 10,000
UvKv| 2. 1 ‣wcÉj 2017 ZvwiGL FGYi 4,000 UvKv cwiGkva Kiv nq| wK¯¦y FGYi Ici my` ‣LGbv cwiGkva Kiv nqwb| 3.
Avmevecò I h¯¨cvwZi Ici 10% nvGi AePq avhÆ KiGZ nGe| 4. gƒjab I DGîvjGbi Ici 10% nvGi my` avhÆ KiGZ nGe|
A K. •gvU DGîvjb I AwZwiÚ gƒjaGbi cwigvY wbYÆq KGiv| 2
A L. cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 4
A M. 2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ jvf-•jvKmvb weeiYx cÉÕ¦yZ KGiv| 4
10 bs cÉGk²i mgvavb A
K •gvU DGîvjb I AwZwiÚ gƒjaGbi cwigvY wbYÆq:

weeiY UvKv UvKv
DGîvjb:
bM` DGîvjb (2,000  12) 24,000
•QGji Õ•zGji •eZb cÉ`vb (1,600  12) 19,200
AvqKi eve` cÉ`vb 6,000
cYÅ DGîvjb 4,000
•gvU DGîvjb 53,200
16 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


AwZwiÚ gƒjab:
1 ‣wcÉj bM` Avbqb 20,000
1 RyjvB bM` Avbqb 10,000
•gvU AwZwiÚ gƒjab 30,000
Dîi: DGîvjb 53,200 UvKv; AwZwiÚ gƒjab 30,000 UvKv|
L cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:
weeiY 01-01-2015 31-12-2015
(UvKv) (UvKv)
mÁ·`mgƒn:
bM` Znwej 20,000 30,000
eÅvsK Rgv 50,000
gRy` cYÅ 60,000 80,000
h¯¨cvwZ 1,20,000 1,20,000
Avmevecò 60,000 50,000
•gvU mÁ·` 2,60,000 3,30,000
ev`: `vqmgƒn:
eÅvsK Rgv (•KÌwWU) (40,000) -
5% FY (20,000) (16,000)
gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 2,00,000 3,14,000
Dîi: cÉviwÁ¿K gƒjab 2,00,000 UvKv; mgvcbx gƒjab 3,14,000 UvKv|
M
 Rbve Avmjvg
jvf-•jvKmvb weeiYx
2017 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (L nGZ cÉvµ¦) 3,14,000
•hvM: •gvU DGîvjb (K nGZ cÉvµ¦) 53,200
DGîvjGbi my` (Lmov-i) 2,080 55,280
3,69,280
ev`: cÉviwÁ¿K gƒjab(L nGZ cÉvµ¦) 2,00,000
AwZwiÚ gƒjab (K nGZ cÉvµ¦) 30,000
FGYi eGKqv my` (16,000 – 5% + 4,000 – 5% – 9/12) 850
AePq:
Avmevecò 5,500
h¯¨cvwZ 12,000 17,500
gƒjaGbi my` (Lmov-ii) 22,000 (2,70,350)
wbU gybvdv 98,930
Dîi: wbU gybvdv 98,930 UvKv|
Lmov: (i) DGîvjGbi my` wbYÆq: (ii) gƒjaGbi my` wbYÆq:
24,000  10%  6/12 1,200 UvKv 2,00,000  10% 20,000 UvKv
19,200  10%  5.5/12 880 UvKv 20,000  10%  9/12 1,500 UvKv
10,000  10%  6/12 500 UvKv
2,080 UvKv 22,000 UvKv
‣KZidv `vwLjv c«¬wZ 17

•evWÆ cixÞvi cÉk² I mgvavb


cÉk²11 Rbve Avwddv AvwZd ‣KRb LyPiv eÅemvqx| wZwb ‘•gmvmÆ Avwddv •UÇWvmÆ’ -‣i KYÆavi| wZwb Zvi eÅemvGqi wnmve

‣KZidv `vwLjv c«¬wZGZ msiÞY KGib| wbGÁ²vÚ D«¼†îàGjv Zvi wnmve eB nGZ •bqv nGqGQ:
wnmvGei bvg 1 Rvbyqvwi, 2015 31 wWGmÁ¼i, 2015
UvKv UvKv
bM` Znwej 20,400 22,800
eÅvsK Rgv 30,500 11,000 (•KÌ:)
wewea cvIbv`vi 45,000 43,000
wewea •`bv`vi 52,000 54,000
cÉvcÅ wej 22,000 27,000
cÉG`q wej 15,000 12,000
Avmevecò 40,000
Awdm miévg 52,000
10% e®¬wK FY (1-7-2015) 28,000
2015 mvGj Rbve Avwddv AvwZd-‣i bM` DGîvjGbi cwigvY wQj 7,000 UvKv| ‣B DGîvwjZ UvKv nGZ 3,000 UvKv ‣es
Zvi eÅwÚMZ mçq nGZ 8,000 UvKv wbGq wZwb eÅemvGqi RbÅ ‣KwU BGjKwUÇK UvBcivBUvi KÌq KGib| wZwb cvwievwiK
cÉGqvRGb eÅemvq nGZ 2,000 UvKv gƒGjÅi cYÅI DGîvjb KGib| Õ©vqx mÁ·wîi Ici 10% nvGi AePq avhÆ KiGZ nGe| wewea
•`bv`vGii 1,000 UvKv Av`vqGhvMÅ bq ‣es AewkÓ¡ •`bv`vGii Ici 5% nvGi Abv`vqx cvIbv m†wÓ¡ KiGZ nGe| [Xv. ˆev. 16]
A K. cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 2
A L. 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii jvf-•jvKmvb wee†wZ cÉÕ§Z KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGL eÅemvGqi ․elwqK wee†wZ cÉÕ§Z KGiv| 4
11 bs cÉGk²i mgvavb A
K cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:
weeiY cÉviwÁ¿K (UvKv) mgvcbx (UvKv)
mÁ·`mgƒn:
bM` Znwej 20,400 22,800
eÅvsK Rgv 30,500 
wewea •`bv`vi 52,000 54,000
cÉvcÅ wej 22,000 27,000
Avmevecò 40,000 40,000
Awdm miévg 52,000 63,000
•gvU mÁ·` 2,16,900 2,06,800
ev`: `vqmgƒn:
wewea cvIbv`vi (45,000) (43,000)
eÅvsK RgvwZwiÚ (11,000)
cÉG`q wej (15,000) (12,000)
10% e®¬wK FY (28,000)
gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 1,56,900 1,12,800
Dîi: cÉviwÁ¿K gƒjab 1,56,900 UvKv ‣es mgvcbx gƒjab 1,12,800 UvKv|
L
Avwddv AvwZd
jvf •jvKmvb wee†wZ
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 1,12,800
DGîvjb: 7,000
18 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


bM` 2,000
•hvM: cYÅ 9,000
ev`: UvBcivBUvi KÌq (3,000) 6,000 1,18,800
ev`: cÉviwÁ¿K gƒjab 1,56,900
AwZwiÚ gƒjab 8,000
AePqmgƒn:
Avmevecò 4,000
Awdm miévg 5,200
9,200
AwjwLZ Abv`vqx cvIbv 1,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 2,650 3,650
e®¬wK FGYi my` (28,000  10%  6/12) 1,400 (1,79,150)
wbU ÞwZ (60,350)
Dîi: wbU ÞwZ 60,350 UvKv|
•bvU: UvBcivBUvi KÌGqi ZvwiL DGÍÏL bv ^vKvq AePq aiv nGjv bv|
M Avwddv AvwZd
․elwqK wee†wZ
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 22,800
wewea •`bv`vi 54,000
ev`: AwjwLZ Abv`vqx cvIbv (1,000)
53,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (2,650) 50,350
cÉvcÅ wej 27,000
•gvU PjwZ mÁ·` 1,00,150
Õ©vqx mÁ·`:
Avmevecò 40,000
ev`: AePq (4,000) 36,000
Awdm miévg 52,000
•hvM: UvBcivBUvi KÌq 11,000
63,000
ev`: AePq (5,200) 57,800
•gvU Õ©vqx mÁ·` 93,800
•gvU mÁ·` 1,93,950
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
wewea cvIbv`vi 43,000
eÅvsK RgvwZwiÚ 11,000
cÉG`q wej 12,000
e®¬wK FGYi eGKqv my` 1,400
•gvU PjwZ `vq 67,400
`xNÆGgqvw` `vq:
10% e®¬wK FY 28,000
‣KZidv `vwLjv c«¬wZ 19

weeiY UvKv UvKv UvKv


gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 1,56,900
•hvM: AwZwiÚ gƒjab 8,000
1,64,900
ev`: DGîvjb [L nGZ cÉvµ¦] (6,000)
1,58,900
ev`: wbU ÞwZ [L nGZ cÉvµ¦] (60,350) 98,550
•gvU `vq I gvwjKvbv Õ¼Z½ 1,93,950
Dîi: ․elwqK wee†wZi •hvMdj 1,93,950 UvKv|

cÉk²12 wg. nvmvb Zvi eÅemvGqi wnmve eB `y-Zidv `vwLjv c«¬wZ Abyhvqx msiÞY KGib bv| Zvi wnmve eB nGZ wbGÁ²vÚ

D«¼î† mgƒn •bqv nGqGQ:
weeiY 1-1-15 31-12-15
(UvKv) (UvKv)
bM` Znwej 4,800 6,800
eÅvsK D«¼†î 5,000 2,000 (•KÌ:)
gRy` cYÅ 30,000 45,000
cÉvcÅ wnmve 25,000 35,000
cÉG`q wnmve 10,000 13,000
Avmevecò 15,000
10% wewbGqvM (1-4-2015) 24,000
nvmvb Zvi wbR cÉGqvRGb bM` 15,000 UvKv ‣es 5,000 UvKv gƒGjÅi cYÅ DGîvjb KGib| DGîvjGbi A^Æ nGZ wZwb
eÅemvGqi RbÅ 5,000 UvKv gƒGjÅi ‣KwU •Wwjfvix fÅvb KÌq KGib|
AbÅvbÅ Z^Å: 1. cÉvcÅ wnmvGei 2,000 UvKv Av`vqGhvMÅ bq| AewkÓ¡ cÉvcÅ wnmvGei Ici 5% Abv`vqx cvIbv mwçwZ ․Zwi
KiGZ nGe| 2. wewbGqvGMi my` ‣LGbv Abv`vqx iGqGQ| 3. AvmevecGòi Ici 10% AePq avhÆ KGiv| [iv. ˆev. 16]
A K. DGîvjGbi cwigvY wbYÆq KGiv| 2
A L. cÉviwÁ¿K gƒjab 69,800 UvKv ‣es mgvcbx gƒjab 1,15,800 UvKv aGi wbU jvf ev wbU ÞwZi cwigvY wbYÆq KGiv|4
A M. 31-12-2015 ZvwiGL wg. nvmvGbi eÅemvGqi •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
12 bs cÉGk²i mgvavb A
K DGîvjGbi cwigvY wbYÆq:

weeiY UvKv UvKv
bM` DGîvjb 15,000
•hvM: cYÅ DGîvjb 5,000
20,000
ev`: •Wwjfvwi fÅvb KÌq (5,000)
•gvU DGîvjb 15,000
Dîi: •gvU DGîvjb 15,000 UvKv|
L wg. nvmvb
jvf-•jvKmvb weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (cÉGk² cÉ`î] 1,15,800
•hvM: DGîvjb [K nGZ cÉvµ¦] 15,000
wewbGqvGMi Abv`vqx my` (24,000  10%  9/12) 1,800 1,32,600
ev`:
cÉviwÁ¿K gƒjab [cÉGk² cÉ`î] 69,800
20 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


AwjwLZ Abv`vqx cvIbv 2,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 1,650 3,650
AvmevecGòi AePq 1,500
(74,950)
wbU gybvdv 57,650
Dîi: wbU gybvdv 57,650 UvKv|
M
 wg. nvmvb
․elwqK weeiYx (AvswkK)
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
Pjw` mÁ·`:
bM` Znwej 6,800
mgvcbx gRy` cYÅ 45,000
wewbGqvGMi Abv`vqx my` 1,800
cÉvcÅ wnmve 35,000
ev`: AwjwLZ Abv`vqx cvIbv (2,000)
33,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (1,650) 31,350
•gvU PjwZ mÁ·` 84,950
wewbGqvM:
10% wewbGqvM 24,000
Õ©vqx mÁ·`:
Avmevecò 15,000
ev`: AePq (1,500) 13,500
•Wwjfvwi fÅvb 5,000
•gvU Õ©vqx mÁ·` 18,500
•gvU mÁ·` 1,27,450
Dîi: •gvU mÁ·` 1,27,450 UvKv|

cÉk²13 Rbve ZvmwKb ‣KZidv `vwLjv c«¬wZ •gvZvGeK wnmve msiÞY KGi ^vGK| Zvi eB •^GK wbÁ²w jwLZ cÉGqvRbxq

wnmve D«¼†îàGjv cvIqv hvq:
wnmvGei bvg 1-1-2015 31-12-2015
UvKv UvKv
bM` 9,000 12,500
eÅvsK Rgv 70,000 68,000
gRy` cYÅ 55,000 67,000
cÉvcÅ wnmve 65,000 80,000
cÉG`q wnmve 30,000 31,000
miévg 40,000
7% FY (1-7-2015) 50,000
AwZwiÚ Z^Å: 1. Rbve ZvmwKb cÉwZ mµ¦vGn eÅemvq •^GK bM` 700 UvKv KGi DGîvjb KGib| ‣Qvov wZwb •gvU 4,100
UvKvi cYÅ DGîvjb KGib| 2. wZwb wbGRi eÅwÚMZ •gvUimvBGKj 1,40,000 UvKvq weKÌq KGi Dnvi 1/4 Ask w`Gq
eÅemvGqi RbÅ eQGii gvSvgvwS mgGq miévg KÌq KGib| 3. FGYi my` eGKqv iGqGQ| 4. miévGgi Ici 10% nvGi AePq
aiGZ nGe| 5. cÉvcÅ wnmvGei 4,000 UvKv Av`vqGhvMÅ bq| AewkÓ¡ UvKvi Ici 5% nvGi Abv`vqx cvIbv mwçwZ ivLGZ
nGe| [w`. ˆev. 16]
‣KZidv `vwLjv c«¬wZ 21

A K. miévGgi Ici AePq wbYÆq KGiv| 2


A L. cÉviwÁ¿K gƒjab 2,09,000 UvKv I mgvcbx gƒjab 2,21,500 UvKv aGi wbU jvf ev ÞwZ wbYÆq KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGLi ․elwqK weeiYx cÉÕ§Z KGiv| 4
13 bs cÉGk²i mgvavb A
K miévGgi AePGqi cwigvY wbYÆq:

weeiY UvKv UvKv
cÉviwÁ¿K miévGgi AePq (40,000 – 10%) 4,000
bZzb KÌxZ miévGgi AePq (35,000 – 10%) – 6/12 1,750
miévGgi •gvU AePq 5,750
Dîi: miévGgi •gvU AePq 5,750 UvKv|
L Rbve ZvmwKb
jvf-•jvKmvb weeiYx
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab [cÉGk² cÉ`î] 2,21,500
DGîvjb:
bM` (700 – 52) 36,400
cYÅ 4,100 40,500 2,62,000
ev`: cÉviwÁ¿K gƒjab [cÉGk² cÉ`î] 2,09,000
AwZwiÚ gƒjab (1,40,000 – 1/4) 35,000
AwjwLZ Abv`vqx cvIbv 4,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 3,800 7,800
FGYi eGKqv my` (50,000  7%  6/12) 1,750
miévGgi AePq [K nGZ cÉvµ¦] 5,750
(2,59,300)
wbU jvf 2,700
Dîi: wbU jvf 2,700 UvKv|
M
 Rbve ZvmwKb
․elwqK weeiYx
31 wWGmÁ¼i 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` 12,500
eÅvsK Rgv 68,000
gRy` cYÅ 67,000
cÉvcÅ wnmve 80,000
ev`: AwjwLZ Abv`vqx cvIbv (4,000)
76,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (3,800) 72,200
•gvU PjwZ mÁ·` 2,19,700
Õ©vqx mÁ·`:
miévg 40,000
•hvM: bZzb KÌq 35,000
ev`: AePq 75,000
(5,750)
•gvU Õ©vqx mÁ·` 69,250
•gvU mÁ·` 2,88,950
22 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eGKqv FGYi my` 1,750
cÉG`q wnmve 31,000
•gvU PjwZ `vq 32,750
`xNÆGgqvw` `vq:
7% FY (1-7-2015) 50,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab (cÉGk² cÉ`î) 2,09,000
•hvM: AwZwiÚ gƒjab 35,000
2,44,000
•hvM: wbU jvf (L nGZ cÉvµ¦) 2,700
2,46,700
ev`: DGîvjb (40,500)
2,06,200
•gvU `vq I gvwjKvbv Õ¼Z½ 2,88,950
Dîi: ․elwqK weeiYxi •hvMdj 2,88,950 UvKv|

cÉk²14 eYÆ ‣´£ •Kvs `yZidv `vwLjv c«¬wZ •gvZvGeK wnmve msiÞY KGi bv| 2015 mvGji 1 Rvbyqvwi eÅemvGqi Avw^ÆK

AeÕ©v wQj wbÁ²i…c:
cvIbv`vi 20,000 UvKv, f„wg I `vjvbGKvVv 80,000 UvKv, gRy` cYÅ 30,000 UvKv, •`bv`vi 30,000 UvKv, Awdm miévg
10,000 UvKv, nvGZ bM` 5,000 UvKv|
eYÆ ‣´£ •Kvs-‣i bM`vb eB wbÁ²i…c wQj:
•WweU bM`vb eB •KÌwWU
weeiY UvKv weeiY UvKv
eÅvGj´Ö we/wW 5,000 •eZb 24,000
•`bv`vi 20,000 AbÅvbÅ LiP 6,000
bM` weKÌq 50,000 DGîvjb 10,000
cvIbv`vi 15,000
AbÅvbÅ Z^Å: mgvcbx gRy` cYÅ 25,000 UvKv| •`bv`vGii mgvcbx D«¼î † 30,000 UvKv ‣es cvIbv`vGii mgvcbx D«¼†î
20,000 UvKv| f„wg I `vjvbGKvVvi Ici 5% ‣es Awdm miévGgi Ici 10% AePq avhÆ KiGZ nGe| AwaK¯§ •`bv`vGii
Ici 5% mG±`nRbK Kz-FY cÉwfkb m†wÓ¡ KiGZ nGe| [Kz. ˆev. 16]
A K. eYÆ ‣´£ •Kvs-‣i eQivG¯¦ nvGZ bMG`i cwigvY wbYÆq KGiv| 2
A L. cÉviwÁ¿K gƒjab 1,35,000 UvKv aGi eYÆ ‣´£ •Kvs-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGLi Avq weeiYx cÉÕ§Z KGiv|4
A M. eYÆ ‣´£ •Kvs-‣i 2015 mvGji 31 wWGmÁ¼i ZvwiGLi Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z KGiv| 4
14 bs cÉGk²i mgvavb A
K eYÆ ‣´£ •Kvs-‣i eQivG¯¦ nvGZ bMG`i cwigvY wbYÆq:
eYÆ ‣´£ •Kvs
•WweU bM`vb eB •KÌwWU
weeiY UvKv weeiY UvKv
eÅvGj´Ö we/wW 5,000 •eZb 24,000
•`bv`vi 20,000 AbÅvbÅ LiP 6,000
bM` weKÌq 50,000 DGîvjb 10,000
cvIbv`vi 15,000
eÅvGj´Ö wm/wW (mgvcbx nvGZ bM`) 20,000
75,000 75,000
Dîi: eQivG¯¦ nvGZ bM` 20,000 UvKv|
‣KZidv `vwLjv c«¬wZ 23

L
 eYÆ ‣´£ •Kvs
Avq weeiYx (jvf-•jvKmvb weeiYx)
2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab [MYbv] 1,45,000
DGîvjb 10,000 1,55,000
ev`: cÉviwÁ¿K gƒjab (cÉGk² cÉ`î) 1,35,000
bZzb Abv`vqx cvIbv mwçwZ 1,500
AePq:
f„wg I `vjvbGKvVv 4,000
Awdm miévg 1,000 5,000 (1,41,500)
wbU gybvdv 13,500
Dîi: wbU gybvdv 13,500 UvKv|
MYbv: mgvcbx gƒjab wbYÆq:
weeiY UvKv UvKv
mgvcbx mÁ·`mgƒn:
nvGZ bM` (K nGZ cÉvµ¦) 20,000
mgvcbx gRy` cYÅ 25,000
•`bv`vi 30,000
f„wg I `vjvbGKvVv 80,000
Awdm miévg 10,000
•gvU mÁ·` 1,65,000
ev`: mgvcbx `vqmgƒn:
cvIbv`vi (20,000)
mgvcbx gƒjab 1,45,000
M
 eYÆ ‣´£ •Kvs
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` (K nGZ cÉvµ¦) 20,000
mgvcbx gRy` cYÅ 25,000
•`bv`vi 30,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (1,500) 28,500
•gvU PjwZ mÁ·` 73,500
Õ©vqx mÁ·`:
f„wg I `vjvbGKvVv 80,000
ev`: AePq (4,000) 76,000
Awdm miévg 10,000
ev`: AePq (1,000) 9,000
•gvU Õ©vqx mÁ·` 85,000
•gvU mÁ·` 1,58,500
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cvIbv`vi 20,000
24 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 1,35,000
•hvM: wbU gybvdv 13,500
1,48,500
ev`: DGîvjb (10,000) 1,38,500
•gvU `vq I gvwjKvbv Õ¼Z½ 1,58,500
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 1,58,500 UvKv|
cÉk²15 Bgivb Lvb Zvi wnmvGei eB ‣KZidv `vwLjv c«¬wZGZ msiÞY KGib| 2015 mvGji 1 Rvbyqvwi ZvwiGL Zvi

eÅemvGqi gƒjab wQj 1,00,000 UvKv| 31-12-15 ZvwiGL Zvi eÅemvGqi AeÕ©v wQj wbÁ²i…c:
wnmvGei bvg UvKv
bM` Znwej 50,000
eÅvsK Znwej 20,000
cÉvcÅ wnmve 30,000
cÉG`q wnmve 10,000
10% wewbGqvM (1-7-15) 40,000
Avmevecò 20,000
gRy` cYÅ 15,000
6% FY 10,000
Bgivb Lvb Zvi eÅwÚMZ MvwowU 80,000 UvKvq weKÌq KGi weKÌqjº¬ AG^Æi AGaÆK w`Gq eÅemvGqi RbÅ ‣KwU •Wwjfvix fÅvb KÌq KGib|
AvmevecGòi 10% AePq aiGZ nGe ‣es cÉvcÅ wnmvGei 1,000 UvKv Abv`vqx wnmvGe MYÅ KiGZ nGe| [P. ˆev. 16]
A K. c†^K c†^KfvGe wewbGqvGMi my` ‣es FGYi my` wbYÆq KGiv| 2
A L. mgvcbx gƒjab wbYÆq KGiv| 4
A M. wbU jvf 53,400 UvKv aGi Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z KGiv| 4
15 bs cÉGk²i mgvavb A
K wewbGqvGMi my` I FGYi my` wbYÆq:
weeiY UvKv
6
wewbGqvGMi my` [(40,000 – 10%) – /12] 2,000
FGYi my` [10,000 – 6%] 600
Dîi: wewbGqvGMi my` 2,000 UvKv ‣es FGYi my` 600 UvKv|
L mgvcbx gƒjab wbYÆq:
weeiY UvKv UvKv
mgvcbx mÁ·`mgƒn:
bM` Znwej 50,000
eÅvsK Znwej 20,000
cÉvcÅ wnmve 30,000
10% wewbGqvM 40,000
Avmevecò 20,000
gRy` cYÅ 15,000
•Wwjfvwi fÅvb 40,000
•gvU mgvcbx mÁ·` 2,15,000
ev`: mgvcbx `vqmgƒn:
cÉG`q wnmve 10,000
6% FY 10,000
•gvU mgvcbx `vq (20,000)
mgvcbx gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 1,95,000
Dîi: mgvcbx gƒjab 1,95,000 UvKv|
‣KZidv `vwLjv c«¬wZ 25

M
 Bgivb Lvb
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 50,000
eÅvsK Znwej 20,000
cÉvcÅ wnmve 30,000
ev`: AwjwLZ Abv`vqx cvIbv (1,000) 29,000
wewbGqvGMi Abv`vqx my` (40,000  10%  6/12) 2,000
mgvcbx gRy` cYÅ 15,000
•gvU PjwZ mÁ·` 1,16,000
wewbGqvM:
10% wewbGqvM (1-7-15) 40,000
Õ©vqx mÁ·`:
Avmevecò 20,000
ev`: AePq 2,000 18,000
•Wwjfvwi fÅvb (80,000  2) 40,000
•gvU Õ©vqx mÁ·` 58,000
•gvU mÁ·` 2,14,000
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 10,000
FGYi eGKqv my` 600
•gvU PjwZ `vq 10,600
`xNÆGgqvw` `vq:
6% FY 10,000
gvwjKvbv Õ¼Z½:
gƒjab 1,00,000
•hvM: AwZwiÚ gƒjab 40,000
1,40,000
•hvM: wbU jvf (cÉGk² cÉ`î) 53,400
1,93,400
•gvU `vq I gvwjKvbv Õ¼Z½ 2,14,000
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,14,000 UvKv|

cÉk²16 Rbve AvÚvi •nvGmb ‣KRb LyPiv eÅemvqx| wZwb Zvi eÅemvGqi wnmve eB h^vh^ c«¬wZGZ msiÞY KGib bv|

wnmve eB nGZ wbGÁ²vÚ Z^Å cvIqv •Mj:
wnmvGei bvg 1-1-15 31-12-15
UvKv UvKv
bM` Znwej 1,000 1,500
gRy` cYÅ 15,000 28,500
wewea •`bv`vi 25,000 33,500
wewea cvIbv`vi 8,500 20,000
cÉG`q wej 2,500 4,000
KjKôv I h¯¨cvwZ 20,000 -
26 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

AvÚvi •nvGmb Zvi wbR cÉGqvRGb eÅemvq nGZ mviv eQi aGi cÉGZÅK gvGmi •kl ZvwiGL 1,000 UvKv KGi DGîvjb KGiGQb|
‣QvovI eÅemvq nGZ wZwb •gvU 5,000 UvKv gƒGjÅi cYÅ DGîvjb KGiGQb| 1 RyjvB 2015 ZvwiGL eÅwÚMZ Znwej nGZ
eÅemvGqi RbÅ 40,000 UvKv gƒGjÅi ‣KLvbv h¯¨cvwZ KÌq KGib|
AbÅvbÅ Z^Å: 1. DGîvjb I gƒjaGbi Ici 10% my` avhÆ KiGZ nGe| 2. h¯¨cvwZi Ici 10% AePq avhÆ KiGZ nGe| [wm. ˆev. 16]
A K. gƒjaGbi my` I DGîvjGbi my` wbYÆq KGiv| 2
A L. cÉviwÁ¿K I mgvcbx gƒjaGbi cwigvY wbYÆq KGiv| 4
A M. wbU jvf 16,050 UvKv aGi 2015 mvGji 31 wWGmÁ¼i ZvwiGL Rbve AvÚvi •nvGmGbi eÅemvGqi welq weeiYx cÉÕ§Z
KGiv| 4
16 bs cÉGk²i mgvavb A
K gƒjab I DGîvjGbi my` wbYÆq:

weeiY UvKv UvKv
gƒjaGbi my`:
cÉviwÁ¿K gƒjaGbi Ici my` [50,000 – 10%] 5,000
AwZwiÚ gƒjaGbi Ici my` [40,000 – 10% – 6/12] 2,000
gƒjaGbi my` 7,000
DGîvjGbi my`:
bM` DGîvjGbi Ici my` [1,000 – 10% – 5.5] 550
Dîi: gƒjaGbi my` 7,000 UvKv ‣es DGîvjGbi my` 550 UvKv|
L cÉviwÁ¿K I mgvcbx gƒjaGbi cwigvY wbYÆq:
weeiY 1.1.2015 (UvKv) 31.12.2015 (UvKv)
mÁ·`mgƒn:
bM` Znwej 1,000 1,500
gRy` cYÅ 15,000 28,500
wewea •`bv`vi 25,000 33,500
KjKôv I h¯¨cvwZ 20,000 60,000
•gvU mÁ·` 61,000 1,23,500
ev`: `vqmgƒn:
wewea cvIbv`vi (8,500) (20,000)
cÉG`q wej (2,500) (4,000)
gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 50,000 99,500
Dîi: cÉviwÁ¿K gƒjab 50,000 UvKv ‣es mgvcbx gƒjab 99,500 UvKv|
M Rbve AvÚvi •nvGmb
welq weeiYx
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PwjZ mÁ·`:
bM` Znwej 1,500
mgvcbx gRy` cYÅ 28,500
wewea •`bv`vi 33,500
•gvU PjwZ mÁ·` 63,500
Õ©vqx mÁ·`:
KjKôv I h¯¨cvwZ 20,000
•hvM: bZzb KÌq 40,000
60,000
6
ev`: AePq (20,000 – 10%) + (40,000 – 10% – /12) (4,000) 56,000
•gvU mÁ·` 1,19,500
‣KZidv `vwLjv c«¬wZ 27

weeiY UvKv UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
wewea cvIbv`vi 20,000
cÉG`q wej 4,000
•gvU PjwZ `vq 24,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 50,000
•hvM: AwZwiÚ gƒjab 40,000
90,000
•hvM: gƒjaGbi my` 7,000
97,000
•hvM: wbU jvf [cÉGk² cÉ`î] 16,050
1,13,050
ev`: DGîvjb:
bM` (1,000 – 12) 12,000
cYÅ 5,000 (17,000)
96,050
ev`: DGîvjGbi my` (550) 95,500
•gvU `vq I gvwjKvbv Õ¼Z½ 1,19,500
Dîi: welq weeiYxi •hvMdj 1,19,500 UvKv|

cÉk²17 wg. RvGn`yj nvmvb ‣KRb eÅemvqx| wZwb Zvi wnmve eB `y’Zidv `vwLjv •gvZvGeK msiÞY KGib bv| Zvi

cÉwZÓ¤vGbi 1 Rvbyqvwi, 2015 I 31 wWGmÁ¼i, 2015 ZvwiGLi Avw^ÆK AeÕ©v wbÁ²i…c:
wnmvGei bvg 1 Rvbyqvwi 2015 31 wWGmÁ¼i 2015
(UvKv) (UvKv)
bM` Znwej 5,000 4,500
eÅvsK eÅvGj´Ö 13,000 6,000 (•KÌ.)
gRy` cYÅ 18,000 25,000
KjKôv I h¯¨cvwZ 35,000 -
cÉG`q wnmve 22,000 20,000
Avmevecò 15,000 15,000
10% wewbGqvM 30,000
wg. RvGn`yj nvmvb wbR cÉGqvRGb mviv eQi aGi cÉGZÅK gvGmi 1 ZvwiGL 500 UvKv KGi eÅemvq nGZ DGîvjb KGib| wZwb
eQGii gvSvgvwS mgGq cÉwZÓ¤vGbi RbÅ wbR Znwej nGZ 15,000 UvKvi h¯¨cvwZ KÌq KGib|
AbÅvbÅ Z^Å: 1. 1 gvPÆ 2015 ZvwiGL 8,000 UvKvi bZzb wewbGqvM Kiv nGqwQj, wewbGqvGMi cƒYÆ eQGii my` eGKqv AvGQ| 2.
DGîvjb I gƒjaGbi Ici 5% nvGi my` avhÆ KiGZ nGe| 3. KjKôv I h¯¨cvwZi Ici 10% ‣es AvmevecGòi Ici 6%
AePq avhÆ KiGZ nGe| [h. ˆev. 16]
A K. cÉviwÁ¿K wewbGqvM ‣es wewbGqvGMi •gvU my` wbYÆq KGiv| 2
A L. cÉviwÁ¿K gƒjab 86,000 UvKv ‣es mgvcbx gƒjab 1,00,500 UvKv aGi 2015 mvGji 31 wWGmÁ¼i ZvwiGL eÅemvGqi
wbU jvf ev ÞwZi cwigvY wbYÆq KGiv| 4
A M. 2015 mvGji 31 wWGmÁ¼i ZvwiGLi ․elwqK wee†wZ cÉÕ§Z KGiv| 4
17 bs cÉGk²i mgvavb A
K cÉviwÁ¿K wewbGqvM I wewbGqvGMi my` wbYÆq:
weeiY UvKv UvKv
mgvcbx wewbGqvM 30,000
ev`: bZzb wewbGqvM (01.03.2015) (8,000)
cÉviwÁ¿K wewbGqvM 22,000
28 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv


wewbGqvGMi my`:
cÉviwÁ¿K wewbGqvM (22,000  10%) 2,200
bZzb wewbGqvM (8,000  10%  10/12) 667
wewbGqvGMi •gvU my` 2,867
Dîi: cÉviwÁ¿K wewbGqvM 22,000 UvKv, wewbGqvGMi •gvU my` 2,867 UvKv|
L wg. RvGn`yj nvmvb
jvf-•jvKmvb weeiYx
2015 mvGji 31 wWGmÁ¼i mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (cÉGk² cÉ`î) 1,00,500
•hvM: DGîvjb 6,000
wewbGqvGMi my` (K nGZ cÉvµ¦) 2,867
DGîvjGbi my` (500  5%  6.5) 163 1,09,530
ev`: cÉviwÁ¿K gƒjab (cÉGk² cÉ`î) 86,000
AwZwiÚ gƒjab 15,000
gƒjaGbi my` [(86000  5%) + (15000  5%  6/12)] 4,675
AePq:
KjKôv I h¯¨cvwZ [(35,000  10%) + (15,000  10%  6/12)] 4,250
Avmevecò 900 5,150 (1,10,825)
wbU ÞwZ (1,295)
Dîi: wbU ÞwZ 1,295 UvKv|
M
 wg. RvGn`yj nvmvb
․elwqK wee†wZ
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 4,500
gRy` cYÅ 25,000
wewbGqvGMi Abv`vqx my` 2,867
•gvU PjwZ mÁ·` 32,367
wewbGqvM:
10% wewbGqvM 30,000
Õ©vqx mÁ·`:
KjKôv h¯¨cvwZ 35,000
•hvM: KÌq 15,000
50,000
ev`: AePq (4,250) 45,750
Avmevecò 15,000
ev`: AePq (900) 14,100
•gvU Õ©vqx mÁ·` 59,850
AwbwøZ wnmve (cv^ÆKÅ) 2,000
•gvU mÁ·` 1,24,217
‣KZidv `vwLjv c«¬wZ 29

weeiY UvKv UvKv UvKv


`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
eÅvsK RgvwZwiÚ 6,000
cÉG`q wnmve 20,000
•gvU PjwZ `vq 26,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 86,000
•hvM: gƒjaGbi my` 4,675
90,675
•hvM: AwZwiÚ gƒjab 15,000
1,05,675
ev`: DGîvjb (6,000)
99,675
ev`: DGîvjGbi my` (163)
99,512
ev`: wbU ÞwZ (L nGZ cÉvµ¦) (1,295)
98,217
`vq I gvwjKvbv Õ¼Z½ 1,24,217
Dîi: ․elwqK weeiYxi •hvMdj 1,24,217 UvKv ‣es AwbwøZ wnmve (mÁ·`) 2,000 UvKv|

cÉk²18 wg. AvõyÍÏvn ‣KZidv `vwLjv c«¬wZGZ Zvi eÅemvGqi wnmve msiÞY KGib| Zvi eÅemvGqi Avw^ÆK AeÕ©v wbÁ²i…c:

1-1-2015 31-12-2015
UvKv UvKv
gRy` cYÅ 42,000 58,000
cÉvcÅ wnmve 45,000 63,000
Awdm miévg 68,000 68,000
cÉvcÅ •bvU 21,000 32,000
bM` Znwej 32,000 47,000
eÅvsK Rgv (•KÌ.) 8,000 26,000
10% wewbGqvM (01-04-2015) 80,000
cÉG`q wnmve 18,000 24,000
12% FY 30,000
cÉG`q •bvU 5,000 9,000
wg. AvõyÍÏvn wbR eÅenvGii RbÅ eÅemvq •^GK cÉwZgvGm 2,500 UvKv KGi bM` DGîvjb KGib| eQGii gvSvgvwS wg. AvõyÍÏvn
Zvi eÅwÚMZ Znwej •^GK 70,000 UvKv eÅGq eÅemvGqi RbÅ ‣KwU KwÁ·DUvi KÌq KGib|
AbÅvbÅ Z^Å: 1. wegv eÅq 2,500 UvKv AwMÉg cÉ`î nGqGQ| 2. gƒjaGbi Ici 8% nvGi my` avhÆ KiGZ nGe| FY I
wewbGqvGMi my` eGKqv iGqGQ| 3.Awdm miévGgi Ici 10% nvGi AePq avhÆ KiGZ nGe| 4. bM` 700 UvKv Awdm •^GK
Pzwi nGqGQ, hv ‣LGbv wnmvefzÚ nq wb| [e. ˆev. 16]
A K. gƒjaGbi my` wbYÆq KGiv| 2
A L. mgvcbx gƒjab wbYÆq KGiv| 4
A M. wbU jvf 1,73,340 UvKv ‣es cÉviwÁ¿K gƒjab 1,47,000 UvKv aGi ․elwqK weeiYx cÉÕ§Z KGiv| 4
18 bs cÉGk²i mgvavb A
K gƒjaGbi my` wbYÆq:
weeiY UvKv UvKv
cÉviwÁ¿K gƒjaGbi my` (1,47,000 – 8%) 11,760
AwZwiÚ gƒjaGbi my` (70,000 – 8% – 6/12) 2,800
gƒjaGbi my` 14,560
Dîi: gƒjaGbi my` 14,560 UvKv|
30 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

Lmov: cÉviwÁ¿K gƒjaGbi cwigvY wbi…cY:


weeiY UvKv UvKv
cÉviwÁ¿K mÁ·`mgƒn:
gRy` cYÅ 42,000
cÉvcÅ wnmve 45,000
Awdm miévg 68,000
cÉvcÅ •bvU 21,000
bM` Znwej 32,000
•gvU cÉviwÁ¿K mÁ·` 2,08,000
ev`: cÉviwÁ¿K `vqmgƒn:
eÅvsK RgvwZwiÚ 8,000
cÉG`q wnmve 18,000
12% FY 30,000
cÉG`q •bvU 5,000
•gvU cÉviwÁ¿K `vq (61,000)
cÉviwÁ¿K gƒjab 1,47,000
L mgvcbx gƒjab wbYÆq:

weeiY UvKv UvKv
mgvcbx mÁ·`mgƒn:
gRy` cYÅ 58,000
cÉvcÅ wnmve 63,000
Awdm miévg 68,000
cÉvcÅ •bvU 32,000
bM` Znwej 47,000
eÅvsK Rgv 26,000
10% wewbGqvM (1-4-2015) 80,000
KwÁ·DUvi 70,000
•gvU mgvcbx mÁ·` 4,44,000
ev`: mgvcbx `vqmgƒn:
cÉG`q wnmve 24,000
12% FY 30,000
cÉG`q •bvU 9,000
•gvU mgvcbx `vq (63,000)
mgvcbx gƒjab 3,81,000
Dîi: mgvcbx gƒjab 3,81,000 UvKv|
M
 wg. AvõyÍÏvn
․elwqK weeiYx
31 wWGmÁ¼i, 2015
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 47,000
ev`: wewea ÞwZ (700) 46,300
eÅvsK Rgv 26,000
wewbGqvGMi Abv`vqx my` 6,000
gRy` cYÅ 58,000
cÉvcÅ wnmve 63,000
‣KZidv `vwLjv c«¬wZ 31

weeiY UvKv UvKv UvKv


cÉvcÅ •bvU 32,000
AwMÉg wegv eÅq 2,500
•gvU PjwZ mÁ·` 2,33,800
wewbGqvM:
10% wewbGqvM (01-04-2015) 80,000
Õ©vqx mÁ·`:
Awdm miévg 68,000
ev`: AePq (6,800) 61,200
KwÁ·DUvi (•bvU) 70,000
ev`: AePq (3,500)
66,500
•gvU Õ©vqx mÁ·` 1,27,700
•gvU mÁ·` 4,41,500
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 24,000
cÉG`q •bvU 9,000
FGYi eGKqv my` 3,600
•gvU PjwZ `vq 36,600
`xNÆGgqvw` `vq:
12% FY 30,000
gvwjKvbv Õ¼Z½:
cÉviwÁ¿K gƒjab 1,47,000
•hvM: AwZwiÚ gƒjab 70,000
2,17,000
•hvM: gƒjaGbi my` [K nGZ cÉvµ¦] 14,560
2,31,560
•hvM: wbU jvf 1,73,340
4,04,900
ev`: DGîvjb (30,000) 3,74,900
AwbwøZ wnmve 3,500
•gvU `vq I gvwjKvbv Õ¼Z½ 4,41,500
Dîi: ․elwqK weeiYxi •hvMdj 4,41,500 UvKv|
•bvU: eQGii gvSvgvwS KwÁ·DUvi KÌq Awdm miévGg wkGivbvGgi AaxGb wnmvefzÚ Kiv hvGe bv KviY cÉGk² Awdm miévGgi
cÉviwÁ¿K I mgvcbx D«¼î
† DGÍÏL iGqGQ hw`I KwÁ·DUvi Awdm miévGgi AvIZvfzÚ| ZvB KwÁ·DUvi KÌq Õ¼Z¯¨ wkGivbvGg
Avw^ÆK AeÕ©vi weeiYxGZ wnmvefzÚ nGe ‣es KwÁ·DUvGii Ici AePq avhÆ KiGZ nGe|

cÉk
² 19 Rbve gymv BeËvnxg ‣K Zidv `vwLjv c«¬wZ AbymiY KGib| 2014 mvGji Zuvi Avw^ÆK AeÕ©v wQj wbÁ²i…c:
wnmvGei bvg 1 Rvbyqvwi (UvKv) 31 wWGmÁ¼i (UvKv)
nvGZ bM` 8,000 12,500
eÅvsK D«¼†î (•W.) 4,000 (•KÌ.) 1,000
gRy` cYÅ 28,000 37,000
BRviv mÁ·wî 40,000
cÉvcÅ wnmve 52,000 66,000
Avmevecò 11,000
eGKqv LiP 200 450
32 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

AbÅvbÅ Z^Å: 1. cÉvcÅ wnmvGei 5% Av`vqGhvMÅ bq| 2. mvµÏvBR LiP 500 UvKv wnmvGe aiv nq bvB| 3. BRviv mÁ·wî 5 eQGii RbÅ|
[Xv. ˆev. 15 ]
A K. eQi •kGl BRviv mÁ·wî I cÉvcÅ wnmvGei cwigvY KZ nGe? 2
A L. cÉviwÁ¿K I mgvcbx gƒjab wbYÆq KGiv| 4
A M. eQi •kGl •gvU mÁ·G`i cwigvY wbYÆq KGiv| 4
19 bs cÉGk²i mgvavb
K eQi •kGl BRviv mÁ·wî I cÉvcÅ wnmvGei cwigvY wbYÆq:

weeiY UvKv UvKv
BRviv mÁ·wî 40,000
ev`: AeGjvcb  5 
40000
  (8,000)
eQi •kGl BRviv mÁ·wîi cwigvY 32,000
cÉvcÅ wnmve 66,000
ev`: AwjwLZ Abv`vqx cvIbv (66,000  5%) (3,300)
eQi •kGl cÉvcÅ wnmvGei cwigvY 62,700
Dîi: eQi •kGl BRviv mÁ·wî I cÉvcÅ wnmvGei cwigvY h^vKÌGg 32,000 UvKv I 62,700 UvKv|
L cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:
weeiY 01-01-2014 31-12-2014
(UvKv) (UvKv)
mÁ·`mgƒn:
nvGZ bM` 8,000 12,500
eÅvsK D«¼†î 4,000
cÉvcÅ wnmve 52,000 66,000
gRy` cYÅ 28,000 37,000
BRviv mÁ·wî 40,000 40,000
Avmevecò 11,000 11,000
•gvU mÁ·` 1,43,000 1,66,500
ev`: `vqmgƒn:
eÅvsK RgvwZwiÚ (1,000)
eGKqv LiP (200) (450)
gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 1,42,800 1,65,050
Dîi: cÉviwÁ¿K gƒjab 1,42,800 UvKv ‣es mgvcbx gƒjab 1,65,050 UvKv|
M
 Rbve gymv BeËvwng
․elwqK wee†wZ (AvswkK)
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
nvGZ bM` 12,500
gRy` cYÅ 37,000
cÉvcÅ wnmve 66,000
ev`: AwjwLZ Abv`vqx cvIbv (3,300) 62,700
•gvU PjwZ mÁ·` 1,12,200
Õ©vqx mÁ·`:
BRviv mÁ·wî 40,000
ev`: AeGjvcb (8,000) 32,000
Avmevecò 11,000
•gvU Õ©vqx mÁ·` 43,000
•gvU mÁ·` 1,55,200
Dîi: •gvU mÁ·` 1,55,200 UvKv|
‣KZidv `vwLjv c«¬wZ 33

cÉk
 ² 20 wg. wngy •UÇWvmÆ ‣KZidv `vwLjv c«¬wZGZ wnmve ivGLb| Zvi wnmve ewni LwZqvb D«¼†îàGjv wbÁ²i…c:
weeiY 1-1-2014 UvKv 31-12-2014 UvKv
bM` Znwej 12,000 20,000
eÅvsGK Rgv 25,000 30,000
cÉvcÅ wnmve 1,00,000 80,000
gRy` cYÅ 18,000 38,000
Avmevecò 10,000 10,000
f„wg I `vjvbGKvVv 30,000 30,000
cÉG`q wnmve 60,000 35,000
wngy cÉGZÅK gvGm 500 UvKv KGi bM` ‣es •gvU 800 UvKvi cYÅ DGîvjb KGib| H DGîvwjZ UvKv nGZ 2,000 UvKv w`Gq wZwb Zvi
cÉwZÓ¤vGbi RbÅ ‣KwU KwÁ·DUvi KÌq KGib| ‣Qvov wngy Zvi eÅwÚMZ eÅen†Z ‣KwU •mvbvi •PBb wewKÌ KGi 1,000 UvKv cÉwZÓ¤vGb wewbGqvM
KGib| cÉvcÅ wnmvGe 2,000 UvKv Av`vqGhvMÅ bq ‣es AewkÓ¡ UvKvi Ici 3% wbGq Abv`vqx cvIbv mwçwZ ․Zwi KGiv| Avmevecò, f„wg I
`vjvbGKvVvi IcGi h^vKÌGg 10% I 5% AePq avhÆ KGiv| ‣QvovI cÉviwÁ¿K gƒjaGbi Ici 5% my` avhÆ KGiv| [iv. ˆev. 15]
A K. wbU DGîvjGbi cwigvY wbYÆq KGiv| 2
A L. 2014 mvGji cÉviwÁ¿K gƒjab 1,35,000 UvKv ‣es mgvcbx gƒjab 1,73,000 UvKv nGj DÚ eQGii wbU jvf-ÞwZ wbYÆq KGiv| 4
A M. 2014 mvGji 31 wWGmÁ¼i ZvwiGL wngy •UÇWvmÆ ‣i Avw^ÆK AeÕ©vi weeiYx ․Zwi KGiv| 4
20 bs cÉGk²i mgvavb
K wbU DGîvjGbi cwigvY wbYÆq:
weeiY UvKv UvKv
bM` DGîvjb (500  12) 6,000
ev`: KwÁ·DUvi KÌq (2,000)
4,000
•hvM: cYÅ DGîvjb 800
wbU DGîvjb 4,800
Dîi: wbU DGîvjb 4,800 UvKv|
L wg. wngy •UÇWvmÆ
jvf-•jvKmvb weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 1,73,000
•hvM: wbU DGîvjb (K •^GK cÉvµ¦) 4,800
1,77,800
ev`: cÉviwÁ¿K gƒjab 1,35,000
AwZwiÚ gƒjab 1,000
AwjwLZ Abv`vqx cvIbv 2,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 2,340 4,340
AePqmgƒn:
Avmevecò (10,000  10%) 1,000
f„wg I `vjvbGKvVv (30,000  5%) 1,500 2,500
gƒjaGbi my` (1,35,000  5%) 6,750 (1,49,590)
wbU jvf 28,210
Dîi: wbU jvf 28,210 UvKv|
M wg. wngy •UÇWvmÆ
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 20,000
eÅvsGK Rgv 30,000
cÉvcÅ wnmve 80,000
34 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


ev`: AwjwLZ Abv`vqx cvIbv (2,000)
78,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (2,340) 75,660
gRy` cYÅ 38,000
•gvU PjwZ mÁ·` 1,63,660
Õ©vqx mÁ·`:
Avmevecò 10,000
ev`: AePq (1,000) 9,000
f„wg I `vjvbGKvVv 30,000
ev`: AePq (1,500) 28,500
•gvU Õ©vqx mÁ·` 37,500
•gvU mÁ·` 2,01,160
`vq I gvwjKvbv Õ¼Z½
PjwZ `vq:
cÉG`q wnmve 35,000
gvwjKvbv Õ¼Z:½
cÉviwÁ¿K gƒjab 1,35,000
•hvM: AwZwiÚ gƒjab 1,000
1,36,000
•hvM: gƒjaGbi my` 6,750
1,42,750
•hvM: wbU jvf 28,210
1,70,960
ev`: DGîvjb (4,800) 1,66,160
•gvU `vq I gvwjKvbv Õ¼Z½ 2,01,160
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,01,160 UvKv|

cÉk
 ² 21 Rbve iwdK Zvi wnmvGei eB `y’Zidv `vwLjv •gvZvGeK msiÞY KGib bv| Zuvi eÅemvGqi Z^Åvewj wbÁ²i…c:
Rbve iwdK
D«¼Zc
Æ ò
`vqmgƒn 1-1-14 31-12-14 mÁ·`mgƒn 1-1-14 31-12-14
(UvKv) (UvKv) (UvKv) (UvKv)
10% eÅvsK FY 10,000 5,000 nvGZ bM` 1,000 2,000
cÉG`q wnmve 13,000 11,000 cÉvcÅ wnmve 14,000 18,000
cÉG`q wej 3,000 2,000 Avmevecò 6,000 10,000
gƒjab (wbU mÁ·`) 23,000 46,000 gRy` 8,000 14,000
f„wg I `vjvbGKvVv 20,000 20,000
49,000 64,000 49,000 64,000
Rbve iwdK mviv eQi aGi cÉGZÅK gvGmi ÷i‚GZ 500 UvKv KGi DGîvjb KGiGQb| eQGii gvSvgvwS mgGq wZwb Zvi eÅwÚMZ Znwej •^GK
4,000 UvKv w`Gq eÅemvGqi RbÅ Avmevecò KÌq KGiGQb| eQGii gvSLvGb wZwb eÅvsK FGYi AGaÆK cwiGkva KGiGQb| AvmevecGòi Ici
10% nvGi ‣es `vjvbGKvVvi Ici 2% nvGi AePq avhÆ KiGZ nGe| FGYi Dci mÁ·ƒYÆ my` eGKqv AvGQ| [w`. ˆev. 15]
A K. FGYi eGKqv myG`i cwigvY wbYÆq KGiv| 2
A L. jvf •jvKmvb weeiYx ․Zwi KGiv| 4
A M. eQGii •kGl Rbve iwdGKi •gvU `vGqi cwigvY wbYÆq KGiv| 4
21 bs cÉGk²i mgvavb
K FGYi eGKqv myG`i cwigvY wbYÆq:
10 6 10 6 
FGYi eGKqv my` = 10000    + 5000    UvKv

 100 12  100 12
= (500 + 250) UvKv
= 750 UvKv
Dîi: FGYi eGKqv my` 750 UvKv|
‣KZidv `vwLjv c«¬wZ 35

L
 Rbve iwdK
jvf-•jvKmvb weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 46,000
•hvM: DGîvjb:
bM` DGîvjb (500  12) 6,000 52,000
ev`: cÉviwÁ¿K gƒjab 23,000
AwZwiÚ gƒjab 4,000
FGYi eGKqv my` (K •^GK cÉvµ¦) 750
AePqmgƒn:
Avmevecò {(6,000  10%) + (4,000  10%  6/12)} 800
f„wg I `vjvbGKvVv 400 1,200 (28,950)
wbU jvf 23,050
Dîi: wbU jvf 23,050 UvKv|
M
 Rbve iwdK
․elwqK weeiYx (AvswkK)
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv UvKv
`vqmgƒn
PjwZ `vq:
cÉG`q wnmve 11,000
cÉG`q wej 2,000
FGYi eGKqv my` 750
•gvU PjwZ `vq 13,750
`xNÆGgqvw` `vq:
10% eÅvsK FY 5,000
•gvU `vq 18,750
Dîi: •gvU `vGqi cwigvY 18,750 UvKv|

cÉk
 ² 22 wgt gvB`yj ‣KRb LyPiv eÅemvqx| wZwb cƒYÆvã `y’Zidv `vwLjv c«¬wZ AbymiY KGib bv| 2014 mvGj Zvi eÅemvGqi Avw^ÆK
AeÕ©v wbÁ²i…c wQj:
wnmvGei bvg 1 Rvbyqvwi 2014 31 wWGmÁ¼i 2014
(UvKv) (UvKv)
bM` Znwej 4,000 5,000
eÅvsK Rgv 2,000 (•KÌ.)1,000
gRy` cYÅ 7,000 11,000
wewea •`bv`vi 5,000 9,000
wewea cvIbv`vi 4,000 3,000
Avmevecò 5,000
cÉvcÅ wej 1,000 2,000
wg. gvB`yj mviv eQi aGi cÉwZ mµ¦vGn 50 UvKv KGi bM` DGîvjb KGib ‣es •gvU 2,400 UvKvi cYÅ DGîvjb KGib| eQGii gvSvgvwS mgq wZwb
Zvi eÅwÚMZ UvBcivBUvi •gwkbwU 4,000 UvKvq weKÌq KGi DÚ weKÌqj«¬ AG^Æi 50% w`Gq KvievGii RbÅ ‣KwU mieivn hvb KÌq KGib|
AbÅvbÅ Z^Å: i. Kvievi LiP eGKqv AvGQ 2,500 UvKv| ii. •`bv`vie†G±`i Ici 10% KzFY mwçwZ I 5% •`bv`vi evëv mwçwZ ․Zwi KGiv|
iii. AvmevecGòi Dci 10% ‣es mieivn hvGbi Dci 20% AePq avhÆ KGiv| iv. gƒjaGbi Dci 10% nvGi my` avhÆ KGiv| [Kz. ˆev. 15]
A K. •gvU gƒjaGbi myG`i cwigvY wbYÆq KGiv| 2
A L. 2014 mvGji cÉviwÁ¿K I mgvcwb gƒjab wbYÆq KGiv| 4
A M. 2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ ermGii RbÅ wbU jvf ev ÞwZ wbYÆq KGiv| 4
22 bs cÉGk²i mgvavb
K •gvU gƒjaGbi myG`i cwigvY wbYÆq:
weeiY UvKv UvKv
cÉviwÁ¿K gƒjaGbi my` [20,000 (L nGZ cÉvµ¦)  10%] 2,000
AwZwiÚ gƒjaGbi my` (2,000  10%  6/12) 100
•gvU gƒjaGbi my` 2,100
Dîi: •gvU gƒjaGbi my` 2,100 UvKv|
36 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

L 2014 mvGji cÉviwÁ¿K I mgvcbx gƒjab wbYÆq:


weeiY cÉviwÁ¼K (UvKv) mgvcbx (UvKv)
mÁ·`mgƒn:
bM` Znwej 4,000 5,000
eÅvsK Rgv 2,000
gRy` cYÅ 7,000 11,000
wewea •`bv`vi 5,000 9,000
Avmevecò 5,000 5,000
cÉvcÅ wej 1,000 2,000
mieivn hvb - 2,000
•gvU mÁ·` 24,000 34,000
ev`: `vqmgƒn:
wewea cvIbv`vi (4,000) (3,000)
eÅvsK RgvwZwiÚ - (1,000)
gƒjab (mÁ·` I `vGqi cv^ÆKÅ) 20,000 30,000
Dîi: cÉviwÁ¿K gƒjab 20,000 UvKv ‣es mgvcbx gƒjab 30,000 UvKv|
M
 wg. gvB`yj
jvf-•jvKmvb weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (L •^GK cÉvµ¦) 30,000
•hvM: DGîvjb:
bM` (50  52) 2,600
cYÅ 2,400 5,000 35,000
ev`: cÉviwÁ¿K gƒjab (L •^GK cÉvµ¦) 20,000
AwZwiÚ gƒjab 2,000
gƒjaGbi my` (K •^GK cÉvµ¦) 2,100
AePqmgƒn:
Avmevecò (5,000  10%) 500
mieivn hvb (2,000  20%  6/12) 200 700
eGKqv Kvievi LiP 2,500
bZzb KzFY mwçwZ 900
•`bv`vGii evëv mwçwZ 405 (28,605)
wbU jvf 6,395
Dîi: wbU jvf 6,395 UvKv|

cÉk
 ² 23 Rbve Rvgvj ‣KZidv `vwLjv c«¬wZGZ wnmve ivGLb| Zvi wnmve ewni LwZqvb D«¼†îàGjv wbÁ²i…c:
weeiY 1 Rvbyqvwi 2014 31 wWGmÁ¼i 2014
(UvKv) (UvKv)
bM` Znwej 50,000 1,60,000
eÅvsK Rgv 50,000 10,000 (•KÌ.)
h¯¨cvwZ 30,000
10% wewbGqvM 40,000 40,000
gRy` cYÅ 20,000 65,000
wewea •`bv`vi 40,000 60,000
wewea cvIbv`vi 50,000 75,000
cÉG`q wej 25,000 35,000
Rbve Rvgvj Kvievi nGZ cÉwZ gvGm 2,000 UvKv KGi bM` DGîvjb KGib| ‣Qvov wZwb Kvievi nGZ eQGi 5,000 UvKvi cYÅ DGîvjb
KGiGQb hv wnmvefzÚ nq wb| wZwb 1-7-2014 ZvwiGL KvievGii RbÅ 20,000 UvKv gƒGjÅi ‣KwU •Wwjfvwi fÅvb KÌq KGi| ‣B
•Wwjfvwi fÅvb KÌGqi RbÅ 15,000 UvKv wZwb eÅwÚMZ Znwej nGZ mieivn KGiwQGjb|
AbÅvbÅ Z^Å: 1. •eZb eGKqv 4,000 UvKv ‣es AwMÉg cÉ`î fvov 5,000 UvKv| 2. wewea •`bv`vGii 5,000 UvKv Av`vqGhvMÅ bq,
AewkÓ¡ •`bv`vGii Ici 5% Abv`vqx •`bv mwçwZ ․Zwi KiGZ nGe| 3. h¯¨cvwZ I •Wwjfvix fÅvGbi Ici 10% nvGi AePq avhÆ KGiv|
[P. ˆev. 15]
‣KZidv `vwLjv c«¬wZ 37

A K. h¯¨cvwZ I •Wwjfvix fÅvGbi Ici AePGqi cwigvY wbYÆq KGiv| 2


A L. cÉviwÁ¿K gƒjab 1,55,000 UvKv ‣es mgvcbx gƒjab 2,65,000 UvKv nGj eQGii wbU jvf ev ÞwZ wbYÆq KGiv| 4
A M. 2014 mvGji 31 wWGmÁ¼i ZvwiGL Rbve RvgvGji ․elwqK weeiYx cÉÕ§Z KGiv| 4
23 bs cÉGk²i mgvavb
K h¯¨cvwZ I •Wwjfvwi fÅvGbi AePq wbYÆq:
h¯¨cvwZi AePq = (30,000  10%) = 3,000 UvKv
•Wwjfvwi fÅvGbi AePq = (20,000  10%)  6/12 = 1,000 UvKv
Dîi: h¯¨cvwZi AePq 3,000 UvKv ‣es •Wwjfvwi fÅvGbi AePq 1,000 UvKv|
L Rbve Rvgvj
jvf-•jvKmvb weeiYx
2014 mvGji 31 wWGmÁ¼i mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 2,65,000
•hvM: DGîvjb
bM` 24,000
cYÅ 5,000 29,000
AwMÉg cÉ`î fvov 5,000
wewbGqvGMi Abv`vqx my` (40,000  10%) 4,000 3,03,000
ev`: cÉviwÁ¿K gƒjab 1,55,000
AwZwiÚ gƒjab 15,000
eGKqv •eZb 4,000
AwjwLZ Abv`vqx cvIbv 5,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 2,750 7,750
AePqmgƒn:
h¯¨cvwZ (K •^GK cÉvµ¦) 3,000
•Wwjfvwi fÅvb (K •^GK cÉvµ¦) 1,000 4,000 (1,85,750)
wbU jvf 1,17,250
Dîi: wbU jvf 1,17,250 UvKv|
M Rbve Rvgvj
․elwqK weeiYx
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 1,60,000
gRy` cYÅ 65,000
wewea •`bv`vi 60,000
ev`: AwjwLZ Abv`vqx cvIbv (5,000)
55,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (2,750) 52,250
AwMÉg fvov 5,000
wewbGqvGMi Abv`vqx my` 4,000
•gvU PjwZ mÁ·` 2,86,250
wewbGqvM:
10% wewbGqvM 40,000
Õ©vqx mÁ·`:
h¯¨cvwZ 30,000
ev`: AePq (3,000) 27,000
•Wwjfvwi fÅvb 20,000
ev`: AePq (1,000) 19,000
•gvU Õ©vqx mÁ·` 46,000
38 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

weeiY UvKv UvKv UvKv


AwbwøZ wnmve (cv^ÆKÅ) 10,000
•gvU mÁ·` 3,82,250
`vq I gvwjKvbv Õ¼Z½
PjwZ `vqmgƒn:
wewea cvIbv`vi 75,000
cÉG`q wej 35,000
eÅvsK RgvwZwiÚ 10,000
eGKqv •eZb 4,000
•gvU PjwZ `vq 1,24,000
gvwjKvbv Õ¼Z:½
cÉviwÁ¿K gƒjab 1,55,000
•hvM: AwZwiÚ gƒjab 15,000
1,70,000
•hvM: wbU jvf 1,17,250
2,87,250
ev`: DGîvjb (29,000) 2,58,250
•gvU `vq I gvwjKvbv Õ¼Z½ 3,82,250
Dîi: ․elwqK weeiYxi •hvMdj 3,82,250 UvKv; AwbwøZ wnmve (mÁ·`) 10,000 UvKv|

cÉk
 ² 24 wg. gvgyb ‣KRb eÅemvqx| wZwb ‣KZidv `vwLjv c«¬wZGZ wnmve ivGLb| Zvi eÅemvGqi LwZqvb D«¼†îàGjv wbÁ²i…c:
1-1-2014 31-12-2014
bM` Znwej 7,000 8,000
eÅvsK Rgv (•KÌ.) 9,000 7,000
gRy` cYÅ 7,000 10,000
wewea •`bv`vi 20,000 25,000
wewea cvIbv`vi 15,000 20,000
`vjvbGKvVv 30,000
wewbGqvM 20,000 20,000
wgt gvgyb Zvi wbR cÉGqvRGb Kvievi nGZ mviv eQi aGi cÉwZ gvGm bM` 1,000 UvKv KGi DGîvjb KGiGQb| ‣Qvov Kvievi nGZ wZwb
eQGi •gvU 3,000 UvKvi cYÅ DGîvjb KGiGQb| wZwb KvievGii RbÅ 1-4-2014 ZvwiGL 20,000 UvKv gƒGjÅi ‣KwU •Wwjfvix fÅvb KÌq
KGiwQGjb| ‣B •Wwjfvix fÅvb KÌGqi 15,000 UvKv wZwb Zvi eÅwÚMZ Znwej nGZ ‣es AewkÓ¡ UvKv DGîvwjZ UvKv nGZ mieivn
KGiwQGjb| wZwb eÅemvGqi weKÌqj«¬ mgy`q 5,000 UvKv Zvi eÅwÚMZ wnmvGe Rgv ivGLb|
AbÅvbÅ Z^Å: 1. gƒjaGbi Ici 10% nvGi my` avhÆ KiGZ nGe| 2. wewea •`bv`vGii 5,000 UvKv Av`vqGhvMÅ bq| AewkÓ¡ •`bv`vGii
Ici 10% nvGi Abv`vqx •`bv mwçwZ ․Zwi KiGZ nGe| 3. `vjvbGKvVvi Ici 5% ‣es •Wwjfvwi fÅvGbi Ici 10% AePq avhÆ KiGZ
nGe| [wm. ˆev. 15 ]
A K. wbU DGîvjGbi cwigvY wbYÆq KGiv| 2
A L. wg. gvgyGbi cÉviwÁ¿K gƒjab 60,000 UvKv I mgvcbx gƒjab 1,00,000 UvKv nGj DÚ eQGii wbU jvf ev wbU ÞwZ wbYÆq KGiv| 4
A M. 2014 mvGji 31 wWGmÁ¼i ZvwiGL wg. gvgyGbi Avw^ÆK AeÕ©v wbi…cY KGiv| 4
24 bs cÉGk²i mgvavb
K wbU DGîvjGbi cwigvY wbYÆq:
weeiY UvKv UvKv
bM` DGîvjb (1,000  12) 12,000
ev`: •Wwjfvwi fÅvb KÌq (5,000)
7,000
•hvM: cYÅ DGîvjb 3,000
10,000
•hvM: weKÌqjº¬ A^Æ eÅwÚMZ wnmvGe Rgv 5,000
wbU DGîvjGbi cwigvY 15,000
Dîi: wbU DGîvjGbi cwigvY 15,000 UvKv|
‣KZidv `vwLjv c«¬wZ 39

L
 wg. gvgyb
jvf-•jvKmvb weeiYx
2014 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab 1,00,000
•hvM: wbU DGîvjb (K nGZ AvbxZ) 15,000 1,15,000
ev`: cÉviwÁ¿K gƒjab 60,000
AwZwiÚ gƒjab 15,000
gƒjaGbi my` (6,000 + 1,125) 7,125
AwjwLZ Abv`vqx cvIbv 5,000
•hvM: bZzb Abv`vqx cvIbv mwçwZ 2,000 7,000
AePqmgƒn:
`vjvbGKvVv (30,000  5%) 1,500
•Wwjfvwi fÅvb (20,000  10%  9/12) 1,500 3,000 (92,125)
wbU gybvdv 22,875
Dîi: wbU gybvdv 22,875 UvKv|
M
 wg. gvgyb
․elwqK weeiYx
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 8,000
eÅvsK Rgv 7,000
gRy` cYÅ 10,000
wewea •`bv`vi 25,000
ev`: AwjwLZ Abv`vqx cvIbv (5,000)
20,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (2,000) 18,000
•gvU PjwZ mÁ·` 43,000
wewbGqvM:
wewbGqvM 20,000
Õ©vqx mÁ·`:
`vjvbGKvVv 30,000
ev`: AePq (1,500) 28,500
•Wwjfvwi fÅvb 20,000
ev`: AePq (1,500) 18,500
•gvU Õ©vqx mÁ·` 47,000
•gvU mÁ·` 1,10,000
`vq I gvwjKvbv Õ¼Z½
PjwZ `vq:
wewea cvIbv`vi 20,000
gvwjKvbv Õ¼Z:½
cÉviwÁ¿K gƒjab 60,000
•hvM: AwZwiÚ gƒjab 15,000
75,000
•hvM: gƒjaGbi my` 7,125
82,125
•hvM: wbU jvf 22,875
1,05,000
ev`: wbU DGîvjb (K nGZ AvbxZ) (15,000) 90,000
•gvU `vq I gvwjKvbv Õ¼Z½ 1,10,000
Dîi: ․elwqK weeiYxi •hvMdj 1,10,000 UvKv|
40 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

cÉk
 ² 25 wg. iweb ‣KRb LyPiv eÅemvqx| wZwb Zvi wnmve eB `y’Zidv `vwLjv c«¬wZ •gvZvGeK msiÞY KGib bv| 1-1-2014 ZvwiGL
wZwb gƒjab 1,50,000 UvKv wbGq eÅemv AviÁ¿ KGib| 31-12-2014 ZvwiGL Zvi eÅemvGqi AeÕ©v wbÁ²i…c:
wnmvGei bvg UvKv
bM` Znwej 28,000
KjKôv 50,000
cÉvcÅ wnmve 35,000
cÉG`q •bvU 8,000
12% wewbGqvM (1-4-2014) 30,000
10% FY (1-4-2014) 20,000
Avmevecò 42,000
eÅvsK Rgv (•KÌwWU) 25,000
cÉG`q wnmve 17,000
cÉvcÅ •bvU 14,000
gRy` cYÅ 43,000
wg. iweb 1-7-2014 ZvwiGL eÅwÚMZ •gvUi mvBGKj 50,000 UvKvq weKÌq KGi Zvi 1/2 Ask KvievGi mieivn KGi eÅemvGqi RbÅ
‣KwU •Wwjfvix fÅvb KÌq KGib| [h. ˆev. 15]
A K. wewbGqvGMi my` wbYÆq KGiv| 2
A L. mgvcbx gƒjab wbYÆq KGiv| 4
A M. wbU jvf 23,200 UvKv nGj, Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z KGiv| 4
25 bs cÉGk²i mgvavb
K wewbGqvGMi myG`i cwigvY wbYÆq:
weeiY UvKv
wewbGqvGMi my` [30,000  12%  /12]
9
2,700
Dîi: wewbGqvGMi my` 2,700 UvKv|
L mgvcbx gƒjaGbi cwigvY wbYÆq:
weeiY UvKv UvKv
mgvcbx mÁ·`mgƒn:
bM` Znwej 28,000
KjKôv 50,000
cÉvcÅ wnmve 35,000
12% wewbGqvM (01-04-2014) 30,000
Avmevecò 42,000
cÉvcÅ •bvU 14,000
gRy` cYÅ 43,000
•Wwjfvwi fÅvb 25,000
•gvU mÁ·` 2,67,000
ev`: mgvcbx `vqmgƒn:
cÉG`q •bvU 8,000
10% FY 20,000
eÅvsK RgvwZwiÚ 25,000
cÉG`q wnmve 17,000
•gvU `vq (70,000)
mgvcbx gƒjab 1,97,000
Dîi: mgvcbx gƒjab 1,97,000 UvKv|
M wg. iweb
Avw^ÆK AeÕ©vi weeiYx
31 wWGmÁ¼i, 2014
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
bM` Znwej 28,000
wewbGqvGMi Abv`vqx my` (K •^GK cÉvµ¦) 2,700
‣KZidv `vwLjv c«¬wZ 41

weeiY UvKv UvKv UvKv


cÉvcÅ wnmve 35,000
cÉvcÅ •bvU 14,000
gRy` cYÅ 43,000
•gvU PjwZ mÁ·` 1,22,700
wewbGqvM:
12% wewbGqvM (01-04-2014) 30,000
Õ©vqx mÁ·`:
KjKôv 50,000
Avmevecò 42,000
•Wwjfvwi fÅvb 25,000
•gvU Õ©vqx mÁ·` 1,17,000
•gvU mÁ·` 2,69,700
`vq I gvwjKvbv Õ¼Z½
PjwZ `vqmgƒn:
cÉG`q •bvU 8,000
FGYi eGKqv my` (20,000  10%  9/12) 1,500
cÉG`q wnmve 17,000
eÅvsK RgvwZwiÚ 25,000
•gvU PjwZ `vq 51,500
`xNÆGgqvw` `vq:
10% FY 20,000
gvwjKvbv Õ¼Z:½
cÉviwÁ¿K gƒjab 1,50,000
•hvM: AwZwiÚ gƒjab 25,000
1,75,000
•hvM: wbU jvf (cÉk² cÉ`î) 23,200 1,98,200
•gvU `vq I gvwjKvbv Õ¼Z½ 2,69,700
Dîi: Avw^ÆK AeÕ©vi weeiYxi •hvMdj 2,69,700 UvKv|

cÉk
 ² 26 wg. wecyj ‣KRb Þz`Ë eÅemvqx| 1 RyjvB 2012 mvGji Zvi KvievGii AeÕ©v wbÁ²i…c wQj:
`vqmgƒn UvKv mÁ·`mgƒn UvKv
wewea cvIbv`vi 16,000 bM` Znwej 8,200
6% FY 15,000 eÅvsK Rgv 10,000
gƒjab 61,700 cÉvcÅ wej 5,000
gRy` cYÅ 12,000
Avmevecò 30,000
wewea •`bv`vi 27,500
92,700 92,700
wg. wecyj mÁ·ƒYÆ `yZidv `vwLjv c«¬wZ AbymvGi wnmve msiÞY KGib bv| 31 wWGmÁ¼i 2012 mvGj Zvi KvievGii AeÕ©v cwiewZÆZ nGq
wbÁ²i…c nq:
31 wWGmÁ¼i, 2012 mvGj 5,000 UvKvi FY cwiGkva KGiGQ| cvIbv`vi 2,000 UvKv •eGoGQ, •`bv`vi 40,000 UvKvq DcbxZ nGqGQ,
eÅvsK Rgv 22,000 UvKvq DcbxZ nGqGQ, mgvcbx gRy` cYÅ 15,000 UvKv|
AbÅvbÅ Z^Å: 1. AvmevecGòi gGaÅ 5,000 UvKvi ‣KwU •Pqvi wQj hv mÁ·ƒYÆ eÅenvGii AGhvMÅ ‣es Zv 2,000 UvKvq weKÌq Kiv
nGqGQ| 2. wewea •`bv`vGii 1,000 UvKv Av`vq nGe bv| AewkÓ¡ •`bv`vGii 5% KzFY mwçwZ wnmvGe AeGjvcb KiGZ nGe| 3. FGYi
my` eGKqv AvGQ| 4. wZwb eÅwÚMZ cÉGqvRGb Kvievi nGZ 3,000 UvKv bM` wbGqGQb hv ‣LGbv wnmvefzÚ nq wb| 5. AvmevecGòi Ici
10% nvGi AePq avhÆ KiGZ nGe| [e. ˆev. 15]
A K. Rbve wecyGji Amgw®¼Z mgvcbx gƒjab wbYÆq KGiv| 2
A L. 31 wWGmÁ¼i, 2012 ZvwiGL mgvµ¦ AaÆ eQGii jvf-•jvKmvb weeiYx cÉÕ§Z KGiv| 4
A M. ‣KB ZvwiGL ․elwqK weeiYx cÉÕ§Z KGiv| 4
42 cvGéix m†Rbkxj wnmveweævb cÉ^g cò  ‣Kv`k-«¼v`k •kÉwY

26 bs cÉGk²i mgvavb
K Rbve wecyGji Amgw®¼Z mgvcbx gƒjab wbYÆq:

weeiY UvKv UvKv
mgvcbx mÁ·`mgƒn:
Avmevecò 25,000
•`bv`vi 40,000
eÅvsK Rgv 22,000
mgvcbx gRy` cYÅ 15,000
•gvU mÁ·` 1,02,000
ev`: mgvcbx `vqmgƒn:
6% FY 10,000
cvIbv`vi 18,000
•gvU `vq 28,000
mgvcbx gƒjab 74,000
Dîi: Amgw®¼Z mgvcbx gƒjab 74,000 UvKv|
L wg. wecyj
jvf-•jvKmvb weeiYx
2012 mvGji 31 wWGmÁ¼i mgvµ¦ AaÆ eQGii RbÅ
weeiY UvKv UvKv UvKv
mgvcbx gƒjab (K •^GK cÉvµ¦) 74,000
•hvM: DGîvjb 3,000
77,000
ev`: cÉviwÁ¿K gƒjab 61,700
AwjwLZ Abv`vqx cvIbv 1,000
bZzb Abv`vqx cvIbv mwçwZ 1,950 2,950
FGYi eGKqv my` [(15,000  6%  6/12)] 450
AvmevecGòi AePq 1,250 66,350
wbU jvf 10,650
Dîi: wbU jvf 10,650 UvKv|
M
 wg. wecyj
․elwqK weeiYx
31 wWGmÁ¼i, 2012
weeiY UvKv UvKv UvKv
mÁ·`mgƒn
PjwZ mÁ·`:
eÅvsK Rgv 22,000
mgvcbx gRy` cYÅ 15,000
•`bv`vi 40,000
ev`: AwjwLZ Abv`vqx cvIbv (1,000)
39,000
ev`: bZzb Abv`vqx cvIbv mwçwZ (1,950) 37,050
•gvU PjwZ mÁ·` 74,050
Õ©vqx mÁ·`:
Avmevecò 25,000
ev`: AePq (1,250) 23,750
•gvU mÁ·` 97,800
`vqmgƒn I gvwjKvbv Õ¼Z½
PjwZ `vq:
cvIbv`vi 18,000
FGYi eGKqv my` 450 18,450
•gvU PjwZ `vq
‣KZidv `vwLjv c«¬wZ 43

weeiY UvKv UvKv UvKv


`xNÆGgqvw` `vq:
6% FY 10,000
gvwjKvbv Õ¼Z:½
gƒjab 61,700
•hvM: wbU jvf 10,650
72,350
ev`: DGîvjb (3,000) 69,350
•gvU `vq I gvwjKvbv Õ¼Z½ 97,800
Dîi: ․elwqK weeiYxi •hvMdj 97,800 UvKv|

Dîi msGKZmn m†Rbkxj cÉk²


cÉk²27 Rbve Avwgb ‣KRb LyPiv eÅemvqx| wZwb Zvi wnmve ewn `y’Zidv `vwLjv c«¬wZ Abyhvqx msiÞY KGib bv| wbGÁ²i

Z^Åvewj Zvi wnvme ewn nGZ •bqv nGqGQ|
1.1.2016 31.12.2016
wnmvGei bvg
(UvKv) (UvKv)
bM` Znwej 5,000 7,000
eÅvsK D«¼†î 10,000 (•KÌ.) 12,000
cÉvcÅ wnmve 12,000 24,000
gRy` cYÅ 25,000 20,000
10% wewbGqvM (1.6.16) 30,000
Avmevecò 20,000
Rbve Avwgb 3 gvm A¯¦i 4,000 UvKv DGîvjb KGib ‣es 2,000 UvKvi cYÅ DGîvjb KGib| ‣ Qvov eÅwÚMZ Znwej •^GK
•QGji Õ•zGji •eZb cÉ`vb KGib 1,000 UvKv| eÅwÚMZ UvKv •^GK 10,000 UvKv w`Gq ‣KwU mieivn fÅvb KÌq KGib|
KvievGii gvj weKÌq KGi 8,000 UvKv wbGRi eÅvsGK Rgv •`b|
AbÅvbÅ Z^Å: 1. AvmevecGòi Ici AePq avhÆ KGiv 5%| 2. wewbGqvGMi my` ‣LGbv eGKqv| 3. cÉvcÅ wnmvGei Ici 10%
Abv`vqx cvIbv mwçwZ ․Zwi KGiv| 4. bM` DGîvjGbi Ici 12% nvGi my` avhÆ KiGZ nGe|
K. DGîvjb I DGîvjGbi myG`i cwigvY wbYÆq KGiv| 2
L. cÉviwÁ¿K I mgvcbx gƒjaGbi cwigvY wbYÆq KGiv| 4
M. DcGivÚ ZG^Åi wfwîGZ KvievGii wbU gybvdv ev ÞwZ wbYÆq KGiv| 4
Dîi: K. DGîvjb 26,000 UvKv I DGîvjGbi my` 1,200 UvKv| L. cÉviwÁ¿K gƒjab 52,000 UvKv ‣es mgvcbx gƒjab
1,23,000 UvKv| M. wbU gybvdv 95,550 UvKv|

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