3 Hkksiky dh lSj
vkt lqxa/k cgqr [kq'k gSA mlosQ LowQy osQ lHkh cPps
vè;kidksa osQ lkFk Hkksiky ?kweus tk jgs gSaA ehuk{kh
eSMe vkSj jkosQ'k lj ckr dj jgs gSa fd oqQy fdruh
1- ikuh dh cksry
clsa pkfg,A 2- fdrkc
3- isu
ehuk{kh eSMe µ gesa pkj clsa pkfg,A 4- paid
dkWih
5-
jkosQ'k lj µ eq>s yxrk gS ik¡p dh t+:jr iM+sxhA 6- xsan
ehuk{kh eSMe µ gj cl esa 50 lhVsa gSaA
jkosQ'k lj µ igys irk dj ysa fd fdrus cPps tk
jgs gSaA
d{kk cPpksa dh la[;k
I 33
h t +:jr
II 32 d
clksa l esa 50
e s a p k j c ksa
III 42 D;k g vxj ,d Sa rks 4 cl
IV 50 iM+sxh\ tk ldrs g 4..\
V 53
cPps esa ... 50 ×
oqQy
✤ rks oqQy feykdj __________ cPps tk jgs gSaA
✤ vxj mUgsa pkj clsa feyrh gSa rks fdrus cPps cSB ik,¡xs\ __________
✤ D;k dksbZ cPpk cSBus ls jg tk,xk\
ge feytqy
FkksM+s ls cPpksa osQ fy, dj cSB tk,¡xsA
ge ,d vkSj cl ugha
e¡xok ldrsA
cPpksa dks igys vuqeku yxkus] lkspus osQ fy, izsfjr fd;k tk,A mÙkj <w¡<+us osQ fy, os dksbZ Hkh rjhdk viuk ldrs
gSaA Nk=kksa }kjk lksps x, vyx&vyx rjhdksa ij ppkZ djuk vko';d gSA
23
Rationalised 2023-24
clksa osQ bart+kj esa
lkfgck ckj&ckj ykbu ls ckgj fudydj ns[k
jgh Fkh fd cl vk jgh gS ;k ughaA vpkud og
Tk+ ksj ls fpYykbZ µ vjs! eq>s cl fn[kkbZ ns xbZ
gSA Hkkxks! f[kM+dh okyh lhV ij dCt+k djksA
nwljs cPps Hkh tks'k esa vkdj mNy&dwn djus
yxsA ysfdu---
D ;k\
k s ! ;g s cgqr
#d clsa rk gSaA
;s NksVh
cgl 'kq: gks xbZA + knk cM
+h
T ; ge
ikl
gekjs Fkha blfy, s
geus rqEgsa cM+h clsa gha sa y
ykus dks dgk FkkA clsa u kjh NksVh cl
l
cgqr vk, gSaA
gj NksVh cl esa 35 cPps cSB ldrs gSaA lHkh cPpksa
osQ cSBus osQ fy, fdruh NksVh clksa dh Tk+ :jr gksxh\
_____________
24
Rationalised 2023-24
Y n h djks] ;k=kk 'kq: gqbZ
pyks tgh 9 ct
igys sQ gSaA tSls gh clksa us gks'kaxkckn ls pyuk 'kq: fd;k] cPps
pqo
[kq'kh ls mNyus yxs vkSj Tkks+ j&Tkks+ j ls xkus yxsA oqQN
cPps ckgj osQ gjs eSnku vkSj igkM+ksa ds utkjs + dk
etk+ ys jgs FksA
banzk µ ge Hkksiky dc igq¡psaxs\
vk'kk eSMe µ vxj ge jkLrs esa dgha u #osaQ] rks gesa
2 ?kaVs esa igq¡p tkuk pkfg,A yxHkx ______ ctsA
eathr µ cgqr nwj gS D;k\
Hkhelsu lj µ yxHkx 70 fdyksehVj nwj gSA
:ch µ D;k ge jkLrs esa dgha #osaQxs\
jkosQ'k lj µ 'kk;n HkhecsVdk] ;gk¡ ls yxHkx 50 fdyksehVj nwj gSA
D vxj os HkhecsVdk tk,¡ rks os ogk¡ igq¡psaxs
µ 10 cts ls igys
µ 10 vkSj 11 cts osQ chp esa
µ 11 cts osQ ckn
tc os lc ckrsa dj jgs Fks] cgknqj fpYyk;k µ okg! ueZnk unhA lHkh f[kM+dh ls
ckgj ns[kus yxsA
:ch µ vjs] fdruh¿¿---yach vkSj fdruh¿¿---pkSM+h gSA
pyks vankTkk+ yxk,¡ fdruh pkSM+h gksxhA
25
Rationalised 2023-24
xksih µ +
v¿¿¿¿ --- 100 ehVj\ ugha] vkSj Hkh T;knkA
irk ugha fdruh!
foDVksfj;k µ + gksxhA
;g Tk+ :j gh vk/k fdyksehVj ls T;knk
S
vk'kk eMe µ ns[kks] ;gk¡ fy[kk gS µ ^;g iqy 756-82 ehVj yack gS*A
blfy, ge vankTk+ k yxk ldrs gSa fd ueZnk yxHkx 500
ehVj pkSM+h gksxhA
✤ D;k foDVksfj;k lgh Fkh\
lniQ+ µ eSa rks lksp Hkh ugha ldrk 500 ehVjA
S
vk'kk eMe µ ns[kks] gekjh cl yxHkx 5 ehVj yach gSA lkspks bl iqy ij
,d osQ ihNs ,d fdruh clsa [kM+h gks ldrh gSaA
✤ D;k rqeus dHkh fdlh yacs iqy dks ikj fd;k gS\
og yxHkx fdrus ehVj yack gksxk\ ______________
fiQj lHkh cPps iqy ls uhps >k¡drs gq, unh dks ns[kus yxsA
jkosQ'k lj µ vc ikuh dk Lrj dki+Qh uhpk gSA ;g iqy ls yxHkx 40
ehVj uhps gksxkA
vk'kk eMe
S µ ysfdu eSaus bl ikuh dks cjlkr esa ns[kk gS] rc ;g cgqr Åij
rd vk x;k FkkA rc rks ;g iqy ls yxHkx 15 ehVj uhps FkkA
✤ ueZnk osQ ikuh osQ Lrj esa cjlkr okys ekSle vkSj vc osQ ekSle
osQ chp fdruk varj gS\ ___________ ehVjA
cPps unh osQ ckjs esa FkksM+h nsj rd
ckrsa djrs jgs --- ---
26
Rationalised 2023-24
vpkud ,d >VosQ osQ lkFk cl #dhA
vksg! isVªksy iaiA nks clksa esa Mht+y Myokuk gksxkA
lHkh clsa ,d ykbu esa [kM+h gks xb±A cPps f[kM+dh ls xnZu ckgj fudkydj ns[kus yxs
fd Mht+y oSQls Hkjk tkrk gSA oqQN cPps uhps mrj vk, rkfd os ikl ls ns[k losaQA
✤ gjsd cl esa Mht+y Hkjus esa 15 feuV yxrs gSa vkSj nks clksa esa Mht+y Hkjokuk gSA
blfy, os yksx ogk¡ yxHkx _________ feuV #osQaxsA bldk eryc gS fd mUgsa
igq¡pus esa _________ feuV dh nsj gks tk,xhA
0
fyVj 10
#i;s % 225.00
fyVj % 5 #i;s
#i;s izfr yhVj % 45.00 MhT+ky
vjs bldk isV bruk cM+k gS! ;g rks
igys gh 100 fyVj ys pqdk gSA
blfy, gesa Mht+y ds fy,
3500 #i;s nsus iM+saxsA
✤ fp=k esa ns[kks vkSj 1 fyVj Mht+y dh dher ekywe djksA __________
k s u s esa
tc clksa esa Mht+y Hkjk tk jgk Fkk] oqQN k k y h g xk
d ks [ e; y esa
cPps isVªksy iai osQ ikl ds 'kkSpky; u l
ve ruk gh d cl esa!
pys x,A veu dks 'kkSpky; ls ckgj m ruk , jokus
vkus esa fdruk le; yxk\ ft + y Hk
Mht
27
Rationalised 2023-24
HkhecsVdk dh vksj
clksa esa Mht+y Hkjokus osQ ckn] ;k=kk fiQj ls 'kq: gks xbZA vc cPpksa dks ;g crk;k
x;k fd os igys HkhecsVdk #osaQxsA
vatu µ HkhecsVdk D;k gS\
jSuk eMe
S µ ;g ,d txg gS tgk¡ cgqr lkjh xqi+ Qk,¡ gSa vkSj xqi+ Qkvksa esa fp=kdkjh
dh xbZ gS ftUgsa nl gt+kj lky igys cuk;k x;k FkkA
lqeksarks µ nl g---t+k---j lky! eSa rks ,d gt+kj lky igys osQ ckjs esa Hkh ugha
lksp ldrkA
xksih µ vksg! ,d gt+kj lky rks cgqr gksrs gSaA eSa rks lkS lky igys osQ ckjs
esa Hkh ugha lksp ldrkA
xkSjh µ eSa 100 lky osQ ckjs esa lksp ldrh gw¡ D;ksafd esjs firkth dh nknh
ek¡ 100 lky dh gSaA
eathr µ bldk eryc ;s xqi+Qk,¡ yxHkx lkS ijnknh ek¡ ftruh iqjkuh gSa!!
lHkh t+ksj&t+ksj ls g¡l iM+s µ gk! gk! gk!
cPps xqi+Qkvksa esa dh xbZ fp=kdkjh dks ns[kuk pkgrs FksA yxHkx 11 cts os HkhecsVdk
igq¡psA
lkyNh v
;s p^ js!
00 P ks
]0 0 uh v Fks] o lky kusa gt+ kjksa
1 s
gS! os br ldr jA iqjkuh
gSa!
e ky Hkh j ksa i
d gys jh d ^ku
i kdk kh p
fp= H
28
Rationalised 2023-24
'kadj µ bl fp=k esa cgqr cM+s&cM+s lk¡M+ cus gSaA vjs! eq>s ,d ckr lw>h
gSA bu fp=kksa esa eSa lk¡M+ksa dks fxurk gw¡ vkSj rqe fgj.kksa dks fxuksA
cksuksekyk µ + gSa µ lk¡M+] fgj.k ;k
eSa yksxksa dks fxurh gw¡A ns[krs gSa dkSu T;knk
yksxA
+ fx 7---
lk¡M 3
usA
7 36]
s3 ]
eSau ] 35
34
1 2 ] 1 1 3 ] 114---
---1 f g j.k fxus
eSau s 1 1 7
gSa¿¿!
✤ + gSa\ ________
;gk¡ ij lk¡M+ ls fgj.k fdrus T;knk
ysfdu cksuksekyk lcls T;knk+ [kq'k Fkh D;ksafd yksxksa dh la[;k lk¡M+ksa vkSj fgj.kksa dh
+ FkhA ysfdu mldh fxurh 200 ls de FkhA
la[;k nksuksa dks feykdj muls T;knk
✤ mlus fdrus yksxksa dks fxuk gksxk\
214] 154] 134] 177
xkbM us crk;k fd ;gk¡ oqQy feykdj 600 xqi+Qk&fp=k gSaA
vc HkhecsVdk ls pyus dk le; gks x;k FkkA
✤ os ogk¡ yxHkx ,d ?kaVk fcrk pqosQ FksA fdrus cts gksaxs\ __________
vkf[kjdkj vc os Hkksiky dh vksj py iM+sA vc mUgsa ogk¡ ,d ?kaVs ls Hkh de le;
esa yxHkx __________ cts igq¡p tkuk pkfg,A
29
Rationalised 2023-24
Hkkstu dk le;
cPpksa dks vc rd Hkw[k yx pqdh Fkh blfy, mUgksaus vius&vius [kkus osQ fMCcs
[kksy fy,A fcLoqQV] larjs vkSj osQys Hkh lHkh clksa esa ck¡Vs x,A
gjsd cPps dks 1 larjk] 1 osQyk vkSj 5 fcLoqQV fn,
x,A
lHkh cPpksa us larjs vkSj fcLoqQV fy, ij 38 cPpksa us
osQys ugha fy,A
✤ fdrus larjs] fcLoqQV vkSj osQys ck¡Vs x,\
eathr vkSj Hkkuq us tYnh&tYnh viuk [kkuk [kk;k vkSj le; fcrkus osQ fy, igsfy;k¡
cq>kus yxsA
eathr µ eq>s og la[;k crkvks tks 100 vkSj 150 osQ
fcyoqQy chp esa iM+rh gksA
Hkkuq µ 120 --- ugha] 130 --- ugha ;g 125 gksxhA
eathr µ fcyoqQy Bhd! vc rqe iwNksA
rHkh vkSj cPps Hkh muesa 'kkfey gks x,A os lHkh rjg&rjg dh igsfy;k¡ cq>kus yxsA
[k 3
]
d
eSaus pkj&pkj VkWiQh vius feykdj 5 vkSj 7 vadksa d
r
pkj nksLrksa esa ck¡V nh ldrs gks\qe fdruh la[;k,ks
cuk ld rqe 357 vkSj 5¡ cuk
vkSj rhu VkWiQh fiQj Hkh rs 3
vkSj D;k gksA blosQ vyko 7
cp xb±A oqQy fdruh cuk ld k
32 rs gks\
VkWiQh esjs ikl Fkha\ x
[kkuk ,d la[;k esa vkB
tksM+ fn;k tk, rks og
nqxuh gks tkrh gSA og
la[;k D;k gksxh\
cPpksa dks ,sls gh vkSj vf/d iz'u ;k igsfy;k¡ ekSf[kd :i ls vkSj fy[kdj gy djus dks dgk tk ldrk gSA mUgsa
gy djus osQ fy, mi;ksx esa yk, x, rjhosQ le>kus osQ fy, Hkh izksRlkfgr fd;k tkuk pkfg,A
30
Rationalised 2023-24
?k
,slh la[;k lksfp, tks Ä ,d NksVh phaVh
2] 3 vkSj 5 ls Hkkx gks 3 lsaVhehVj 1 feuV esa
tk, rFkk 25 vkSj 50 osQ p<+rh gS vkSj 2 lsaVhehVj
chp gks\ uhps fiQly tkrh gSA mls
2 lsaVhehVj p<+us esa fdruk
D;k rqe Hkh budks gy dj ldrs gks\ dksf'k'k djosQ ns[kksA le; yxsxk\
ge dkSu&lh uko esa cSBsa\
cPps igsfy;ksa esa bruk [kks x, Fks fd mUgsa irk Hkh u pyk fd os dc Hkksiky esa rky
osQ ikl igq¡p x,A ;g ,d cgqr cM+k rky Fkk ftlosQ chp esa ,d NksVk&lk Vkiw cuk
gqvk FkkA
rky ml le; cgqr lqanj yx jgk FkkA mlesa cgqr&lh cÙk[ksa 'kksj dj jgh Fkha] oqQN
cPpksa us mUgsa ikWidkWuZ f[kyk,A
mlosQ ckn vk;k lcls eTks+ nkj le;] uko esa ?kweus dkA blosQ fy, mUgsa uko dks
pquuk Fkk tks vklku ugha FkkA
31
Rationalised 2023-24
ogk¡ vyx&vyx rjg dh ukosa Fkha ftlosQ fVdVksa dh dhersa Hkh vyx&vyx Fkha
vkSj muosQ pDdjksa dk le; Hkh vyx&vyx FkkA
her le;
fVdV dh dk)
uko dk uke (izfr c Pp
45 feuV
30 #i;s
Mcy Msdj 30 feuV
1.
15 #i;s
iSMy cksV 20 feuV
2.
25 #i;s
eksVj cksV 45 feuV
15 #i;s
3.
ko
4. pIiw okyh u
y s r s gSa
y uko xzqi ge eksV
jksa i S M losQ sA
p k
ge xkSjh v yxk,¡x k S j m ;g eg j uko ysaxsA
vkSj lkFk jsl ij cM+ ¡xh rks jgsxh
k et+ k
osQ vk,xkA
fVdV dh dher] le; vkfn dh nh xbZ rkfydk ij vk/kfjr oqQN iz'u iqLrd esa fn, x, gSaA cPpksa dks ,sls gh vkSj
vf/d iz'u Lo;a cukus osQ fy, izsfjr fd;k tkuk pkfg,A
32
Rationalised 2023-24
I iw o kyh Hkh gs! ge
p
k s ] ge g eg¡xh kjke blesa l rks Mcy Ms
ax d
py s gSaA ; sa bl v kh bldh hr Hkh lquus j ysaxsA
ysr ge H dh dk
uko gS vkSj esa le; ij le er t+ :j dqN s feysxkA
ugha h lokjh feysxkA ; Hkh r
ks T;+ knk T;+ knk gS
d T;+ knk feysxkA
✤ banzk vkSj Hkkuq igys eksVj uko esa x,] fiQj mUgksaus pIiw okyh uko ys yhA
mUgksaus oqQy feykdj nksuksa ukoksa osQ fy, fdrus iSls fn,\ _______ #i;s
mudks nksuksa ukoksa dks pykus osQ fy, fdruk le; feyk\ ______________
✤ cPpksa dk ,d lewg Mcy Msdj uko esa x;kA mUgksaus oqQy feykdj 450 #i;s
fn,A fdrus cPps Mcy Msdj esa x,\ ______________
✤ dkSu&lh uko 1 ?kaVs esa nks pDdj yxkrh gS\
✤ dkSu&lh uko vk/s ?kaVs ls de le; esa ,d pDdj yxkrh gS\
✤ fdl uko esa lcls de iSls esa lcls T;knk + le; feyrk gS\
✤ tkosn us nks ckj uko pykbZA mlus oqQy 40 #i;s fn, vkSj 50 feuV uko pykbZA
mlus dkSu&lh nks uko yh gksaxh\ ______________
okilh
cPps pkj cts rd vyx&vyx ukoksa dks pykrs jgsA
vc okil ykSVus dk le; gks x;k FkkA ykSVrs gq, os
dgha ugha #osQaxs vkSj nks ?kaVs esa igq¡p tk,¡xsA
rks mUgsa gks'kaxkckn __________ cts rd igq¡p tkuk
pkfg,A
33
Rationalised 2023-24
irk djks
D;k rqe dHkh Ldwy fVªi ij x, gks\ oqQy feykdj fdrus
cPps x, Fks\ rqe oSQls x, Fks vkSj fdruh nwj x, Fks\ mlesa
fdruk le; yxk Fkk\ gjsd cPps dh ;k=kk dk [kpkZ
fdruk vk;k\ irk djus dh dksf'k'k djksA
vH;kl
1- crk, x, pkj iqjkus xqi+Qk&fp=kksa esa lcls iqjkuk dkSu&lk gS\
(d) 4200 o"kZ iqjkuk (x) 8500 o"kZ iqjkuk
([k) 1000 o"kZ iqjkuk (?k) 1300 o"kZ iqjkuk
2- ,d cl esa 48 cPps tk ldrs gSaA rhu clksa esa yxHkx fdrus cPps tk ldrs gSa\
(d) 100 ([k) 200 (x) 150
3- la[;kvksa dk dkSu&lk tksM+ 500 ls T;+ knk curk gS\
(d) 152 vkSj 241 (x) 99 vkSj 299
([k) 321 vkSj 192 (?k) 401 vkSj 91
4- fdl le; ij D;k gqvk Fkk\ feyku djksA
✤ ueZnk unh dks ikj djuk µ 'kke 3 cts
✤ HkhecsVdk osQ fp=kksa dks ns[kuk µ 'kke 6 cts
✤ iVªs ksy iai ij µ lqcg 9%10 cts
✤ rky ij cksfVax µ nksigj 12%30 cts
✤ fnu dk Hkkstu µ fnu esa 11%30 cts
✤ gk'ka
s xkckn okilh µ lqcg 9%30 cts
34
Rationalised 2023-24
