KOg; gjpg;GupikAilaJ.

,yq;if fzf;fl
P L
; j; njhopyE
; l;gtpayhsu; fofk;
kl;lk; III guPli
; r – 2022 A+iy
(304) epWtdk; kw;Wk; jdpegu; tupapay; 2022-08-21
gpw;gfy;
(Corporate & Personal Taxation)
[01.45 – 05.00]
• guPlr
; hu;jj
; pfSf;fhd mwpTWj;jy;fs; (jaTnra;J ftdkhf thrpf;fTk;;):
(1) mDkjpf;fg;gl;l fhyk; : thrpg;Gf;F : 15 epkplq;fs; gf;fq;fs; : 08
tpilnaOj : 03 kzpj;jpahyq;fs; tpdhf;fs; : 09

(2) rfy tpdhf;fSf;Fk; tpilaspj;jy; Ntz;Lk;.

(3) toq;fg;gl;Ls;s tpilg; Gj;jfj;jpy; ePqf
; s; tpz;zg;gpj;j nkhop %yj;jpNyNa tpilfs;
vOjg;gly; Ntz;Lk;.
(4) rfy nra;KiwfisAk; fzpg;gL P fisAk; rku;gg ; pf;fTk;. ePqf
; s; VNjDk; vLNfhs;fis
Nkw;nfhz;bUg;gpd; mtw;iwj; njspthff; Fwpg;gplTk;.
(5) epuw;gLj;jg;glhj fzpg;ghd;fspd; ghtid khj;jpuk; mDkjpf;fg;gl;Ls;sJ.
(6) nray; tpidr; nrhw;fspd; nrt;it epuy; mtw;wpd; tiutpyf;
tiutpyf;fzq;fSld
Sld; ,izf;fg;
gl;Ls;sJ. OTQs jtpu;ej ; xt;nthU tpdhTk; xU nray; tpidr; nrhy;iy nfhz;Ls;sJ.
guPlr
; hu;jj
; pfs; nray; tpidr; nrhy; nrt;it epuypy; jug;gl;Ls;s tiutpyf;fzq;fspd;
mbg;gilapy; tpdhf;fSf;F tpilaspj;jy; Ntz;Lk;.
(7) 100 Gs;spfs;.

gFjp A
(nkhj;jk; 20 Gs;spfs;)

tpdh 01
tiuaWf;fg;gl;l kpy;yu; ,d;lu;ne~dy; fk;gdp (MIL) ,e;jpahtpy; $l;bizf;fg;gl;l xU
fk;gdpahFk;. fk;gdpapd; gzpg;ghsu;fs;> jkJ nraw;ghLfis ,yq;iff;F tp];jupg;gjw;Fj;
jpl;lkpLfpd;wdu;. ,e;j Nehf;fj;jpw;fhf> MIL ,d; 90% gq;FfSlDk; ,yq;if KjyPll
; hsu;
xUtupd; vQ;rpa 10% gq;FfSlDk; MIL ,d; Jizf; fk;gdpnahd;W ,yq;ifapy;
$l;bizf;fg;gLk;. ,e;jj; Jizf; fk;gdp %yg;nghUs;fis ,e;jpahtpypUe;J ,wf;Fkjp
nra;Ak; vd;gJld; KbTg; nghUs;fis ,e;jpahtpYs;s mjd; cilikf; fk;gdpf;F (holding
company) kPs; Vw;Wkjp nra;Ak;.

ePqf
; s; nra;a Ntz;bait :

(a) ,yq;ifapYs;s Jizf; fk;gdpapd; tjptpl me;j];ij tpgupf;Ff. (03 Gs;spfs;)

(b) ,yq;ifapy; Vw;GilajhfTs;s ,uz;L (02) Neu; tupfis (direct taxes) Fwpg;gpLf.
(02 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)
 tpdh 02
,yq;ifapy; tjpTs;s fk;gdpahd tiuaWf;fg;gl;l ukP]; (jdpahu;) fk;gdp tupkjpg;ghz;L
2021/22 ,d; fhyg;gFjpapy; fPot
; Uk; nrhj;Jf;fis tpw;gid nra;Js;sJ :

tpw;gid 2017.09.30
nfhs;tdTj; nfhs;tdTf; tpw;gidj;
nrhj;J tif tUkhdk; ,y; re;ijg;
jpfjp fpuak; (&gh
&gh)
&gh jpfjp
&gh)
&gh
(&gh ngWkjp (&gh
&gh)
&gh
fhzp 15.04.2015 3,000,000 01.12.2021 5,500,000 4,000,000
tpiy Nfhug;gl;l
01.09.2020 540,000 15.12.2021 650,000 590,000
gq;Ffs;

ePqf
; s; nra;a Ntz;bait :
(a) Nkw;gb xt;nthU nfhLf;fy; thq;fypypUe;jhd %yjd eaj;ijf; (capital gain) fzpf;Ff.
(03 Gs;spfs;)
(b) Nkw;gb nfhLf;fy; thq;fy;fs; kPJ nrYj;j Ntz;ba nkhj;j %yjd ea tupiaf;
fzpf;Ff. (02 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)

tpdh 03
tiuaWf;fg;gl;l ud; f`l;l fk;gdp Njapiyia Vw;Wkjp nra;Ak; tpahghuj;jpy; <LgLfpd;w xU
fk;gdpahFk;. tupkjpg;ghz;L 2019/20 fhyg;gFjpapy; nts;sg;ngUf;F fhuzkhf &gh 10
kpy;ypad; ngWkjpahd Njapiy ,Ug;G Nrjkile;jJld; fhg;GWjp Nfhupf;ifapd; Clhf &gh 8
kpy;ypad; kPsspf;fg;gl;lJ. kPjpj; njhifahd &gh 2 kpy;ypad; fk;gdpapdhy; nrytpd nkhd;whfj;
jhf;fy; nra;ag;gl;lJld; tUkhd tup Nehf;fq;fSf;fhf Nfhupf;ifaplg;gl;bUe;jJ.
ePqf
; s; nra;a Ntz;baJ :
fhg;GWjp Clhf kPsspf;fg;glhj ,Ug;G el;lkhdJ tUkhd tupf;fhd fopg;gdTf;F
mDkjpf;fj;jf;fjh vd;gij “Hayley & Co. Ltd. Vs. CIR” vd;w tof;if njhlu;GgLj;jp tpgupf;Ff.
(05 Gs;spfs;)

tpdh 04
kNf~p vd;gtu; 2018 Mk; Mz;by; jdJ je;ijaplkpUe;J fhzpnahd;iw md;gspg;ghfg;
ngw;Wf; nfhz;lhu;. cupik khw;wk; nra;ag;gl;l jpfjpapy; fhzpapd; re;ijg; ngWkjp
&gh.5,000,000/- MFk;.
2021 Nk 30 ,y;> kNf~p ,e;jf; fhzpia fRd;
fRd vd;gtUf;F &gh 7,500,000/- ,w;F tpw;gid
nra;jpUe;jhu;. ,e;jg; ngWkjpahdJ tpw;gidj; jpfjpapy; mjd; re;ijg; ngWkjpf;Fr; rkdhf
,Ue;jJ.

ePqf
; s; nra;a Ntz;bait :

(a) xt;nthU re;ju;gg

; j;jpYk; Kj;jpiuj; jPui
; tiar; (stamp duty) nrYj;Jtjw;Fg;
nghWg;Gila egiuf; Fwpg;gpLf. (02 Gs;spfs;)

(b) Nkw;gb xt;nthU nfhLf;fy; thq;fypd; kPJk; nrYj;jg;gl Ntz;ba Kj;jpiuj; jPui
; tia
kjpg;gpLf. (03 Gs;spfs;)
(nkhj;jk; 05 Gs;spfs;)
gFjp A KbT
2|Page
 gFjp B
(nkhj;jk; 30 Gs;spfs;)

tpdh 05
NfRNf Ngf;fu;]; vd;gJ ntJg;gfj; (Ngf;fup) njhopypy; <LgLfpd;w ngWkjpNru; tupf;Fg; (VAT)
gjpT nra;ag;gl;l xU fk;gdpahFk;. 2022 khu;r; 31 ,y; Kbtile;j fhyhz;bw;fhd fPot
; Uk;
jfty;fs; tzpfj;jpd; VLfspypUe;J gpupj;njLf;fg;gl;Ls;sd :

(1) 2022 khu;r; 31 ,y; Kbtile;j fhyhz;L fhyg;gFjpapy; <l;lg;gl;l tUkhdj;jpd; tpguq;fs;
fPNo jug;gl;Ls;sd (VAT jtpu;ej
; ):
&gh
ghz;fspd; tpw;gid 37,037,000
kpl;lha;fspd; tpw;gid 44,340,000
ntJg;gfg; nghUs;fspd; tpepNahfj;jpw;fhfg;
650,000
gad;gLj;jg;gl;l Ntd; (van) xd;wpd; tpw;gid

(2) fk;gdpahdJ fhyhz;L fhyg;gFjpapy; fPot

; Uk; cs;sl
P L
; tupfisr; nrYj;jpAs;sJ :
&gh
kpl;lha;fs; njhlu;ghd nfhs;tdtpd; kPJ 1,653,000
ghz;fs; njhlu;ghd nfhs;tdtpd; kPJ 96,000
nghJthd nrytpdq;fs; kPJ
234,000
(ghz;fs; kw;Wk; kpl;lha;fs; njhlu;ghdit)
gzpg;ghsupd; Nkhl;lhu; fhnuhd;Wf;F
16,000
nra;ag;gl;l gOJghu;gg; pd; kPJ

(3) Kd;ida fhyhz;bypUe;J Kd;nfhzug;gl;l kpif cs;sl

P L
; VAT njhif &gh.64,000/-.

(4) fk;gdp khjhe;j VAT jtizf; fl;lzq;fshf &gh 1,000,000/- nrYj;jpapUf;fpwJ.

(epak VAT tPjk; 8% vdf; nfhs;f.)

ePqf
; s; nra;a Ntz;baJ :

2022 khu;r; 31 ,y; Kbtile;j fhyhz;bw;fhf nrYj;j Ntz;ba kPjp / (Nkyjpfkhfr; nrYj;jpa)
ngWkjp Nru; tupia (VAT) kjpg;gpLf. (10 Gs;spfs;)

tpdh 06

N[.N[. ];lhu;]; PLC vd;gJ cs;ehl;L kw;Wk; ntspehl;Lr; re;ijfSf;F lau;fis jahupg;gjpy;
<LgLfpd;w ,yq;ifapy; $l;bizf;fg;gl;l xU fk;gdpahFk;. ,e;jf; fk;gdp tupkjpg;ghz;L
2020/21 ,w;fhd tUkhd tupj; jpul;bid ,d;Dk; toq;fpapUf;ftpy;iy.
fpilf;fg;ngw;w jfty;fisg; gad;gLj;jp> cjtp Mizahsu; 2022 khu;r; 31 ,y; jtwpa
kjpg;gn
P lhd;iw (default assessment) toq;fpAs;shu;. fk;gdpapd; gzpg;ghsu;fs;> cs;ehl;L
,iwtupj; jpizf;fsj;Jld; Ngr;Rthu;ji
; japy; <LgLtjw;fhf mjpfhukspf;fg;gl;l gpujpepjp
xUtiu epakpf;f tpUk;Gfpd;wdu;.
3|Page
ePqf
; s; nra;a Ntz;bait :

(a) jtwpa kjpg;gn

P lhd;wpy; cs;slf;fg;gl Ntz;ba %d;W (03) tplaq;fis (items) Fwpg;gpLf.
(03 Gs;spfs;)

(b) mjpfhukspf;fg;gl;l gpujpepjpnahUtuhf fk;gdpahy; epakpf;fg;glf;$ba ehd;F (04) egu;fis

Fwpg;gpLf. (04 Gs;spfs;)

(c) epUthf kPsha;T xd;wpw;fhd Nkd;KiwaPnlhd;iwr; nra;Ak;NghJ> N[.N[. ];lhu;]; PLC

,zq;f Ntz;ba %d;W (03) epge;jidfisf; Fwpg;gpLf. (03 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)

tpdh 07
rpNyhd;]l
; hu; vd;gJ ehL G+uhfTk; krhyhg; nghUs;fisj; jahupj;J tpepNahfpg;gjpy; <Lgl;Ls;s
xU gq;Flik tpahghukhFk;. ,Nu~; kw;Wk; m[pj;
m[pj MfpNahu; ,ize;J Kd;ndLj;Jr; nry;Yk;
,e;jg; gq;Flikapd; ,yhg> el;lq;fis mtu;fs; KiwNa 2 : 1 vd;w tpfpjj;jpy; gfpu;eJ
;
nfhs;fpd;wdu;.

(1) 2022 khu;r; 31 ,y; Kbtile;j Mz;bw;fhd nghopg;ghf;fg;gl;l tUkhdf; $w;W fPot
; UkhW:
&gh
nkhj;j ,yhgk; 22,750,000
tl;b tUkhdk; 452,000
23,202,000
tpepNahfr; nrytpdq;fs; (8,625,000)
epUthfr; nrytpdq;fs; (9,785,400)
gq;Flikapd; epfu ,yhgk; 4,791,600

(2) Nkw;gb ,yhgj;ijf; fzpf;Fk;NghJ> fPot

; Uk; nrytpdq;fs; fopf;fg;gl;bUe;jd :

(i) ,Nu~; khjhe;jr; rk;gskhf &gh 180,000/- ngWtJld; m[pj;> thbf;ifahsu;

jsj;ijg; NgZtjw;fhd tpNrl nfhLg;gdthf xt;nthU Mz;bdJk; nkhj;j
,yhgj;jpypUe;J 10% ,idg; ngw;Wf; nfhs;fpwhu;.

(ii) tpepNahf thfdq;fs; kPJ mwtplg;gLk; Nja;khd tpguq;fs; fPot

; UkhW :
tpepNahf fpuak; nfhs;tdTj; Mz;bw;fhd
thfdq;fs; &gh)
&gh
(&gh jpfjp Nja;khdk; (&gh
&gh)
&gh
Nkhl;lhu; nyhwp 12,000,000 01.04.2018 1,500,000
Nkhl;lhu; irf;fps; 480,000 01.04.2018 120,000
Kr;rf;fu tz;b 580,000 01.04.2019 145,000

(3) m[pj; ,Dila tjptplj;jpd; KjyhtJ khbia gq;Flikapd; mYtyfkhfg;

gad;gLj;Jtjw;fhf mtUf;F Mz;nlhd;Wf;F &gh 360,000/- thlif nrYj;jg;gl;Ls;sJ.

ePqf
; s; nra;a Ntz;baJ :

tupkjpg;ghz;L 2021/22 ,w;fhf gq;Flik nrYj;j Ntz;ba tUkhd tupia kjpg;gpLf.

(10 Gs;spfs;)
gFjp B KbT
4|Page
 gFjp C
(nkhj;jk; 50 Gs;spfs;)

tpdh 08
tiuaWf;fg;gl;l fpl;]; nuhap]; (jdpahu;) fk;gdpahdJ nghk;ikfis ,wf;Fkjp nra;J
mtw;iw nkhj;j tpw;gidr; re;ijapy; tpw;gid nra;fpd;w tpahghuj;jpy; <Lgl;Ls;s>
,yq;ifapy; $l;bizf;fg;gl;l xU fk;gdpahFk;.

fPot
; Uk; jfty;fs; 2022 khu;r; 31 ,y; Kbtile;j Mz;bw;fhd tiuaWf;fg;gl;l fpl;]; nuhap];
(jdpahu;) fk;gdpapd; epjpf; $w;Wf;fspypUe;J gpupj;njLf;fg;gl;Ls;sd:

(1) rfy nrytpdq;fSk; jhf;fy; nra;ag;gl;L rfy tUkhdq;fSk; tuT (crediting)

itf;fg;gl;ljd; gpd;duhd> 2022 khu;r; 31 ,y; Kbtile;j Mz;bw;fhd tupf;F Ke;jpa
epfu ,yhgk; &gh.13,150,000/- Mf ,Ue;jJ. fk;gdpapd; nkhj;jg; Gus;T &gh
570,000,000/- MFk;.

(2) gpw tUkhdq;fspd; $Wfs; :

&gh
tiuaWf;fg;gl;l A fk;gdpaplkpUe;jhd gq;fpyhg
840,000
tUkhdk; (,yhgj;jpypUe;J toq;fg;gl;lJ)
epiyahd itg;GfspypUe;jhd tl;b tUkhdk; 1,930,000
thlif tUkhdk; 360,000
Nkhl;lhu; thfd tpw;gid kPjhd ,yhgk; 470,000

(3) Mjdk;> nghwp kw;Wk; cgfuz tpguq;fs; fPot

; UkhW :

nrhj;Jf;fs; 2021.04.01 Nru;jj

; y;fs; mfw;wy;fs; 2022.03.31
,y; kPjp
fpuak;)
(fpuak; &gh)
&gh
(&gh &gh)
&gh
(&gh ,y; kPjp (&gh
&gh)
&gh
&gh)
&gh
(&gh
fhzp 1,970,000 600,000 - 2,570,000
mYtyff; fl;llk; 3,230,000 - - 3,230,000
Nkhl;lhu; thfdq;fs; 3,200,000 - 1,100,000 2,100,000
jsghlKk; nghUj;JfSk; 1,100,000 80,000 - 1,180,000
nkhj;jk; 9,500,000 680,000 1,100,000 9,080,000

• 2016 Nk ,y; nfhs;tdT nra;ag;gl;l xU Nkhl;lhu; nyhwpahdJ Mz;bd;

fhyg;gFjpapy; &gh 1,600,000/- ,w;F tpw;gid nra;ag;gl;lJ. kPjKs;s Nkhl;lhu;
thfdq;fs; tpepNahf Ntd;fisf; Fwpf;fpd;wd.

• tpNrlkhff; Fwpg;gpl;lit jtpu> 2021 Vg;uy; 01 ,yhd rfy nrhj;Jf;fSk; 2018

Vg;uypy; nfhs;tdT nra;ag;gl;bUe;jJld; nfhs;tdTj; jpfjpapypUe;J %yjd
tpLnjhiffs; (capital allowances) Nfhug;gl;Ls;sd.

(4) epUthfr; nrytpdq;fs; fPot

; Utdtw;iw cs;slf;Ffpd;wd :

• Mz;bw;fhd Nja;khdf; fl;lzk; &gh 3,536,000/-.

• Mz;bw;fhd gzpf;nfhil Vw;ghL &gh 1,910,000/-.

• fk;gdpahdJ Rfhjhu mikr;Rf;F

1,000,000/-&gh ngWkjpahd kUj;Jt
cgfuzq;fis ed;nfhilahf toq;fpapUf;fpwJ.
5|Page
(5) tpepNahfr; nrytpdq;fs; fPot
; Utdtw;iw cs;slf;fpAs;sd :

• tup kjpg;ghz;bd; fhyg;gFjpapy;> re;ijg;gLj;jy; Kfhikahsu;> toq;Feu;fisr;

re;jpg;gjw;fhf Jgha; ehl;bw;Fr; nrd;wpUe;jJld; mtuJ gazj;jpw;fhfr; nrytplg;gl;l
fpuak; &gh 536,000/-.

• fk;gdpapd; vjpu;fhyf; nfhs;tdthsu;fisf; fspg;G+l;Ltjw;fhf &gh 135,000/-

nrytplg;gl;lJ.

• cs;ehl;L Clfq;fspy; tpsk;guq;fs; nra;jjw;fhf &gh 435,000/- nrytplg;gl;lJ.

(6) Mz;bd; fhyg;gFjpapy; gzpapypUe;J Xa;Tngw;w Copau; xUtUf;F gzpf;nfhilahf

&gh 625,000/- nrYj;jg;gl;bUe;jJ.

(7) tupkjpg;ghz;L 2021/22 ,w;fhd tUkhd tupapd; fhyhz;Lj; jtizf; fl;lzq;fshf

&gh.4,200,000/- ,id fk;gdp nrYj;jpapUe;jJ.

ePqf
; s; nra;a Ntz;bait :

tupkjpg;ghz;L 2021/22 ,w;fhf tiuaWf;fg;gl;l fpl;]; nuhap]; (jdpahu;) fk;gdpapd;

fPot
; Utdtw;iw kjpg;gpLf :

(a) tupkjpf;fj;jf;f tUkhdk;

(b) tuptpjp tUkhdk;

(c) nrYj;j Ntz;ba nkhj;j tUkhd tup

(d) nrYj;j Ntz;ba kPjp tUkhd tup.

(Fwpg;G: VjhtJ nryTfis mDkjpg;gjw;fhd my;yJ mDkjpf;fhJ tpLtjw;fhd fhuzq;fisj;
njspthff; Fwpg;gpLjy; Ntz;Lk;.) (25 Gs;spfs;)

tpdh 09

utp xU nghwpapayhsu; Mthu;. mtu; ,yq;ifapYs;s Kd;dzp Milf; fk;gdpnahd;wpy; gzp

Gupfpwhu;.

tupkjpg;ghz;L 2021/22 (,jd; gpd;du; ‘Mz;L’ vdf; Fwpg;gplg;gLk;) ,w;fhd utp njhlu;ghd
fPot
; Uk; jfty;fs; toq;fg;gl;Ls;sd :

(1) Copaj;jpypUe;jhd (Employment) tUkhdk; :

• nkhj;jr; rk;gsk; – khjhe;jk; &gh 390,000/-.

• gazg; gb (Travelling allowance) – khjhe;jk; &gh 60,000/-.

• Mz;bd; fhyg;gFjpapy;> mtuJ kfd; itj;jparhiyapy; mDkjpf;fg;gl;bUe;jhu;.

,jd; nghUl;lhd nkhj;j itj;jparhiyf; fl;lzk; &gh 314,000/- fk;gdpahy;
kPsspg;Gr; nra;ag;gl;bUe;jJ. ,Ug;gpDk;> fk;gdpahdJ kUj;Jt kPsspg;Gfs; njhlu;gpy;
rfy Copau;fSf;Fk; xNu tpjkhd tiuaiwf; nfhs;ifiaf; filg;gpbg;gjpy;iy.

6|Page
 • xU khj kpifA+jpak; 2021 bnrk;gupy; nrYj;jg;gl;lJ.

• mtu; khjhe;j thlif &gh 50,000/- ,w;Fg; ngwg;gl;l xU thlif tPlb

; y;
trpg;gJld; fk;gdp mtuJ thlifia kPsspg;Gr; nra;fpwJ.

• fk;gdp mtuJ ifalf;fj; njhiyNgrpf;fhd fl;lzj;ijr; nrYj;Jk; nghWg;ig

Vw;wpUe;jJld; ,jd; nghUl;L> Mz;bd; fhyg;gFjpapy; &gh 40,000/- kPsspg;Gr;
nra;ag;gl;bUe;jJ.

• Kw;gz jdpahs; tUkhd tupahf (APIT) Mz;bw;fhff; fopf;fg;gl;l tup

&gh.266,880/-.

(2) mtUf;Fr; nrhe;jkhd guk;giu tPL xd;W Nffhiyapy; ,Ug;gJld; mjid mUfpYs;s
tPll
; hUf;F &gh 25,000/- khjhe;j thliff;Ff; nfhLj;Js;shu;. ,e;j tPlb
; d; Nrhiytup
P &gh 150,000/- vd;gJld; NrhiytupahdJ 30% ,y; thliff;Fg; ngw;wtuhy;
kjpg;gL
nrYj;jg;gLfpwJ.

(3) Mz;bd; fhyg;gFjpapy; RFC fzf;nfhd;wpd; %yk; 300 mnkupf;f nlhyu; (1 mnkupf;f
nlhyu; = &gh 210/-) tl;b tUkhdj;ij mtu; ngw;wpUe;jhu;.

(4) Mz;bd; fhyg;gFjpapy;> utp mur tq;fpnahd;wpypUe;J tPlL

; f; flndhd;iwg; ngw;Wf;
nfhz;Ls;sJld; ,jw;fhd khjhe;jj; jtizf; fl;lzk; &gh 80,000/- MFk;. Mz;bd;
fhyg;gFjpapy; fld; kPJ nrYj;jg;gl;l tl;b kw;Wk; %yjd kPsn
; fhLg;gdTfs; KiwNa
&gh 490,000/- ck; &gh 470,000/- ck; MFk;.

(5) tpiyNfhug;gl;l nghJf; fk;gdp xd;wpypUe;J ngw;Wf;nfhz;l gq;fpyhgk; (ngw;w gq;fpyhgj;

jpypUe;J nrYj;jg;gl;lJ) &gh 225,000/-.

(6) rpWePuf Nehahsu;fSf;Fg; gfpu;ej

; spg;gjw;fhf nghyeWit gpuNjr rigf;F &gh.800,000/-
ngWkjpahd ePiu tbfl;Lk; ,ae;jpuq;fs; (water filters) ed;nfhilahf mspf;fg;gl;ld.

(7) utpapd; kfd; ntspehl;Lg; gy;fiyf;fofnkhd;wpy; gl;lg; gbg;igj; njhlu;tJld; Mz;bd;

fhyg;gFjpay; ghlnewpf; fl;lzkhf utp 270 mnkupf;f nlhyiu mDg;gpapUe;jhu;.
(1 mnkupf;f nlhyu; = &gh 210/-)
(8) tupkjpg;ghz;L 2021/22 ,w;fhd tUkhd tupapd; fhyhz;Lj; jtizf; fl;lzq;fshf
&gh.60,000/- ,id mtu; nrYj;jpAs;shu;.

ePqf
; s; nra;a Ntz;bait :

tupkjpg;ghz;L 2021/22 ,w;F utpf;fhf fPot

; Utdtw;iw kjpg;gpLf :

(a) tuptpjp tUkhdk;

(b) nrYj;j Ntz;ba nkhj;j tUkhd tup.

(c) nrYj;j Ntz;ba kPjp / (Nkyjpfkhfr; nrYj;jpa) tUkhd tup

(d) tuptpyf;F tUkhdk;> VjhtJ ,Ug;gpd;.

(Fwpg;G: VjhtJ tUkhdk; tpuptpjpf;fj;jf;fJ my;y vdpd;> mjidj; njspthff; Fwpg;gpLjy;

Ntz;Lk;..) (25 Gs;spfs;)
gFjp C KbT
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 nray; tpidr;nrhy; nrt;it epuy;
Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;
tiuf (Draw) tiuglk; my;yJ tupg;glnkhd;iwr; rku;g;gpj;jy;
ju;ff; uPjpahf my;yJ fhuzuPjpahf
njhlu;GgLj;Jf (Relate) njhlu;Gfisj; jhgpj;jy;
tplaq;fisAk;
jpl;ltl;lkhf my;yJ njspthf tpguq;fis
mwpT (1) mbg;gil $Wf/
$Wf Fwpg;gpLf(State)
pLf ntspg;gLj;jy;
vz;zf; milahsq;fhz;f / fUj;jpw;nfhz;l gpd;du; Vw;gpirT nra;jy;>
fUf;fisAk; ,dq;fhz;f (Identify) jhgpj;jy; my;yJ njupTnra;jy;
Qhgfg;gLj;jy; epuw;gLj;Jf / gl;baypLf njhlu;Ggl;l cUg;gbfis xd;wd;fo
P ; xd;whf
(List) vOJjy;

Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;

mwpT my;yJ #o;epiy mDgtj;ijg;
Vw;gpirT nra;f (Recognize) gad;gLj;jp nry;Ygbj;jd;ikia my;yJ mjd;
,ayhikiaf; fhl;Ljy;
Nahridfs;
nghUs; tpsf;Ff / tpsq;ff;$ba my;yJ gupr;rakhd gjq;fspy;
Kw;wlf;fk; kw;Wk; fUj;Jf;$Wf(Interpret)
Wf njspTgLj;jy;
(2) jfty;fis
tpsf;Ff (Describe) gpujhd mk;rq;fis vOJjYk; njhlu;ghLjYk;
tpgupj;jYk;
cupa tplaq;fisg; gad;gLj;jp njspthd
njspTgLj;jYk; tpgupf;Ff (Explain) tptuzj;ij tpgukhfj; njuptpj;jy;
nghUs; tiuaiw nra;f / rupahd jd;ik> Nehf;F my;yJ nghUisj;
tiutpyf;fzg;gLj;Jf(Define)
f jUjy;

Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;

fzf;fpzf;fk; nra;f / Ntnwhd;Wld; xj;jpUg;gij / nghUe;jpapUg;gij
,zf;fk;1nra;f(Reconcile) xg;Gtpj;jy;

tiuf (Graph) tiuGfs; %yk; Fwpj;Jf;fhl;Ljy;

ngWkjp> jd;ik> ,aYik my;yJ juj;jpidj;
kjpg;gpLf (Assess) jPuk
; hdpj;jy;
Gjpa
#o;epiyfspy; fzpg;gLP fs; my;yJ tpsf;fq;fs; Clhf jPu;itf;
gpuNahfk; (3) jPuf
; F
; f (Solve) fz;Lgpbj;jy;
mwpitg;
Fwpj;j Nehf;fj;jpw;fhf cupa Kiwapy;
gad;gLj;jYk; jahupf;Ff (Prepare) jahu;gLj;jy;
gpd;gw;wYk; vLj;Jf;fhl;Lld; tptupf;Ff cjhuzq;fSld; epWTjy; my;yJ
(Demonstrate) ntspf;fhl;ly;

fzpf;Ff / fzpg;gpLf fzpjuPjpahd fzpg;gl

P L
; ld; fz;lwpjy; my;yJ
(Calculate) fzpj;jy;

gpuNahfpf;Ff (Apply) eilKiwg; gad;ghl;bw;Ff; nfhz;LtUjy;

Mw;wy; kl;lk; tpguk; nray; tpidr;nrhy; tpidr;nrhy; tiutpyf;fzk;

njhlu;ghLf(Communicate)
hLf jfty;fisg; gfpu;jy; my;yJ gupkhWjy;
RUf;fkhff1Fwpg;
khff Fwpg;gpLf(Outline)
pLf Kf;fpa mk;rq;fspd; njhFg;gpidj; jUjy;
NahridfSf;
NtWgLj;Jf (Contrast) NtWghLfisf; fhl;Ltjw;fhf Ma;Tnra;jy;
fpilapyhd
gFg;gha;T
njhlu;Gfis xg;gpLf (Compare) xw;Wikfis mwptjw;fhf Ma;Tnra;jy;
(4)
vOJjYk; fye;jha;T nra;f / Muha;f
tpthjpg;Gfs; %yk; tpgukhf Ma;Tnra;jy;
gpurpdq;fisj; (Discuss)
jPuj
; ;jYk; tpj;jpahrg;gLj;Jf / tifapLf rpytw;iw NtWgLj;Jfpd;w tpj;jpahrq;fisf;
(Differentiate) fhl;Ljy;
jPu;tpid my;yJ Ngwpid fz;Lgpbg;gjw;fhf
gFg;gha;T nra;f (Analyze) tpgukhf Ma;Tnra;jy;

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