Income Tax Return Fill-up Guideline

for Individual Taxpayer

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31 AvM, 2010

(W. bvwmiDxb Avng`)

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4

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Aj wbavwiZ AvQ|
wgK bs 6t

G Ni Ki eQiwU wjLZ ne| Ki`vZv h eQi

Avq Kib Zvi cii eQi njv Ki eQi| hgb,
1jv RyjvB 2009 _K 30 k Ryb 2010 ch@
mgq Ki`vZv h Avq Kib Zuvi Ki eQi ne
2010-2011| Avevi cwKv eQi Abyhvqx A_vr
1jv Rvbyqvix 2009 _K 31 k wWm^i 2009
6

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Ki eQi ne 2010-2011| hw` evsjv eQi
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eQi hw` 13B Gwcj, 2010 ZvwiL kl nq
ZvnjI Kiel ne 2010-2011|
wgK bs 7t

G Ni wbevmx ev Awbevmx wjLZ ne| Ki`vZv

hw` GKwU Avq eQi (Income Year) Kgc
182 w`b evsjv`k _vKb, Zvnj wZwb wbevmx
Ni wUK () `eb; Zv bvnj Awbevmx Ni wUK
() w`Z ne| Ze Kvb ew hw` Avq eQi
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c eeZx 4 eQi megvU Kgc 365 w`b
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wnme MY neb| we`k AewZ evsjv`k
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wiUvb `vwLj Kieb|

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Abyhvqx chvR Ni wUK () w`Z ne|

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G Ni Ki`vZvi wcZvi c Y bvg wjLZ ne|

wgK bs 12t G Ni Ki`vZvi gvZvi c Y bvg wjLZ ne|

7

wgK bs 13t G Ni Ki`vZvi R ZvwiL wjLZ ne| c_g

`ywU Ni ZvwiL, cii `ywU Ni gvm Ges cii
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Ges evmvi Uwjdvb b^i wjLZ ne|
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b^i _vKj Zv G Ni wjLZ ne|

cv bs-2 c iY Kivi wbqg

Ki`vZvi Avq weeiYx Askt
G Aski c_g k bvb (dotted space) Avq eQi kl nIqvi
ZvwiL wjLZ ne| hgb, 1 RyjvB 2009 _K 30 Ryb, 2010
ch@ mgqi Rb Ki`vZvi Avq eQi kl nIqvi ZvwiL ne 30
Ryb, 2010| KD hw` cwKv eQiK (calendar year) Zvui Avq
eQi wnmve aib Zvnj 1 Rvbyqvix 2009 _K 31 wWm^i 2009
ch@ mgqi Rb Ki`vZvi Avq eQi kl nIqvi ZvwiL ne 31
wWm^i, 2009| G weeiYxZ wewfb Avqi LvZjv wKfve c iY
KiZ ne Zvi GKUv msw bgybv wb `qv njvt
1| eZbvw` (AvqKi Aav`k, 1984 Gi aviv 21 Ges AvqKi
wewagvjv, 1984 Gi wewa 33 Abyhvqx)t
g j eZb, Drme fvZv, cwiPviK fvZv, mvbx fvZv, IfviUvBg
fvZv, ^xKZ fwel Znwej wbqvMKZv KZK c` Pvu`v Ges
wewfb cviKzBwRUm& (myweav) eZbLvZi KihvM Avq| wiUvb
digi Zdwmj-1 (eZbvw`) Abyhvqx eZbLvZi Avq wnme
KiZ ne| `iKvi nj Ki`vZv c_K KvMR eZbLvZi Avqi
8

wnme mshvRb KiZ cvieb| wgK-1 Gi KihvM Avq

wbYqi Rb G wiUvb digi Zdkxj-1 c iY Kiv cqvRb
ne| Zdwmj-1 c iYi cwZ bxP AvjvPbv Kiv njvAvqi we@vwiZ weeiYx m^wjZ Zdwmj-1 (eZbvw`)
eZb I
fvZvw`
gj eZb
wekl eZb
gnvN fvZv
hvZvqvZ fvZv
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cwiPviKfvZv
QywU fvZv
mvbx/ cyivi/ wd
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gnvN fvZv
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kvw@ webv`b
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fwel
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KZK c` Pvu`v
^xKZ
fwel
Znwej AwRZ my`
hvbevnb myweavi
Rb weewPZ Avq

Avqi cwigvY
(UvKv)

Kigy
Avqi cwigvY (UvKv)
Kigy bq
Kigy bq
Kigy bq
24,000/- UvKv ch Kigy

bxU KihvM Avq

(UvKv)
m Y Ask
m Y Ask
m Y Ask
24,000/- UvKv ev` w`j
h AsK _vK
g j eZbi 50% A_ev 1,80,000/- G `ywUi
Aewk AsK
ga hwU Kg m AsK
cv fvZvi ewqZ AskUzKz Kigy
cv fvZvi AewqZ Ask
Kigy bq
m Y Ask
Kigy bq
m Y Ask
Kigy bq
m Y Ask
Kigy bq
m Y Ask
Kigy bq

m Y Ask

Kigy bq

m Y Ask

m Y Kigy

k b

hw` Ki`vZv ewMZ eenvii Rb wbqvMKZvi g j eZbi 7.5%

wbKU _K Mvox cvb Zvnj g j eZbi 7.5% Avq ne
mivmwi bxU KihvM Avq ne

webvg j ev
nvmKZ fvovq cv
evmvbi Rb
weewPZ Avq

(K) hw` Ki`vZv wbqvMKZv KZK c` webv g j eZbi 25%

fvovq mwZ ev A-mwZ evmvb evm hvM ne|
Kib Zvnj mvaviYfve g j eZbi
25% KihvM Avq wnme MY ne|
(L) hw` Ki`vZv wbqvMKZv _K nvmKZ fvovq
mwZ ev A-mwZ evmvb cv nb m
mvaviYfve g j eZbi 25% nZ
cKZ cwikvwaZ fvov ev` w`q cv_K
KihvM Avq wnme MY ne|

g j eZbi 25%=
...
ev` cKZ fvov = ......
cv_K KihvM Avq
ne

(M) miKvix KgKZv/ KgPvix`i cv

evmvb myweavi Rb g j eZbi 25%
nZ bM` evox fvov fvZv cwinvi Ges gyj
eZbi 7.5% KZb eve` eq ev` w`q
cv_K KihvM Avq wnme MY ne|

Abvb, hw` _vK

(weeiY w`b)
QywU bM`vqb
cbkb

g j eZbi 25%
= ..
ev` cKZ KZbt = ..
(bM` fvZv cwinvi +
7.5% KZb ) cv_K
FYvZK ne weavq
(N) mvgwiK evwnbxi m`m`i cv evmvb G Kvb Avq hvM
myweavi Rb GmAviI bs-454-Gj/80, ne bv|
ZvwiLt 31/12/80 Abyhvqx Kvb Avq k b
wbiwcZ ne bv|
Ki`vZv hw` wbqvMKZv KZK c` evmvb G mKj myweavi Avw_K
`vivqvb, gvwj, eveywP wKsev Ab Kvb myweav g j
cq _vKb Ze cv myweavi mgcwigvY Avw_K
g j KihvM Avq wnmve `LvZ ne|
Kigy bq
KihvM
Kigy
k b

ZvQvov evsjv`k mbvevwnbx/bevwnbx/wegvb evwnbx/wewWAvi G KgiZ

KgKZv`i Dciv eZb I fvZvi AwZwi wewfb DcLvZjvi KihvMZv bxPi QK DjL Kiv njvt
wgK bs
1
2

fvZvi weeiYx
cvnvox fvZv, Wvi gvwb wWviev fvZv, `vfvlx fvZv, AvDU
Ae cKU fvZv, bb cvKwUwms wd, _vK Aby`vb, cjvZK aivi
cyivi, e`wkK fvlv cyivi, gwms fvZv, GvKwUs fvZv
ckc cYqb I Dic g jvqb wd, i`vb m v`b, wekl

10

KihvMZv
KihvM
KihvM

g@e

MvW fvZv, cwZiv mvwfm fvZv, wkKZv fvZv, wbhyw eZb,

`Zv eZb
Dqb eZb, cvivmyU eZb, Kgvv eZb, mvegwib eZb,
m`vPvi eZb, hvMZv eZb, wekl eZb
wKU fvZv, eUgvb fvZv, AvDU wdU fvZv, GcwUqkb fvZv,
Kv wKU fvZv, `wbK gwms fvZv, A@w wqv eqfvZv,
gm iYveY fvZv, Kei iYveY fvZv, Dbqb SuywK fvZv,
wUwdb fvZv, LvivwK fvZv, cvlvK fvZv, PzjKvUv I avjvB
fvZv, Rixc fvZv
ev fvZv, evwo fvov fvZv, wPwKrmv fvZv, KbRvfw fvZv,
Avcvqb fvZv

KihvM

Kigy

Kigy

2| wbivcv RvgvbZi Dci my` (AvqKi Aav`k, 1984 Gi 22

aviv)t
miKvi KZK BmyKZ e ev wmwKDwiwUR (hgb wUGwU e,
bvkbvj BbfgU e, URvix e/wej, BZvw`) Ges wWevi
nZ AwRZ my` G LvZi Avq wnme wiUvb `LvZ ne| GB
wmwKDwiwUR ev wWevi Kbvi Rb evsK _K FY bqv nj
FYi my` wmwKDwiwUR nZ AwRZ my` Avq _K LiP wnme
ev` `qv hve| GKRb ew Ki`vZvi wWevi my`
20,000/- UvKv ch@ Ges miKvix wmwKDwiwURi my`
5,000/- UvKv ch@ Kigy ne| Ze Dfq LvZ _K my`
Avq _vKj GB Kigy myweav mev P 20,000/- UvKvi ekx
nZ cvie bv|
aiv hvK, wWevi my` eve` Rbve AwgZ 25,000/- UvKv
cqQb| 20,000/- UvKv Kigy nIqvi KviY wZwb wbivcv
RvgvbZi Dci my`i Ni 5,000/- UvKv wjLeb| Zvui hw`
wWevi my` 25,000/- Ges wUGwU e _K my` cvw _vK
10,000/- UvKv Zvnj wbivcv RvgvbZi Ni wZwb Avq eve`
`Lveb (35,000-20,000) = 15,000/- UvKv|

11

3| Mn m wi Avq (AvqKi Aav`k 1984 Gi 24 aviv

Abyhvqx)t
Kvb Ki`vZv Zvi evox AvevwmK ev evwYwRK eenvii Rb fvov
w`j, m Avq wiUvbi Mn m wi Avqi Ni `LvZ ne| Mn
m w LvZ bxU KihvM Avq wnmve Kivi Rb wiUvbi mv_
GKwU Zdwmj (Zdwmj-2) `qv AvQ| GB Zdwmj c iYi
wbqg bxP `qv njvt
Zdwmj-2 (Mn m wi Avq)
Mn m wi
Aevb I eYbv
evoxi Aevb,
KZ Zjv, BZvw`
DjL KiZ
ne|

weeiY

UvKv

1| fvov eve` evwlK Avqt Mn m w fvov `qv nj 12

gvmi fvov `LvZ ne| hw` GK ev GKvwaK gvm evox Lvwj
_vK mI 12 gvmi fvov `LvZ ne| Ze Lvwj _vKv
gvmi fvov bxPi Avi GKwU Ni LiP wnmve `vex Kiv hve|
2| `vexKZ eqmgn t
givgZ, Av`vq, BZvw`t
(K) AvevwmK eenvii Rb fvov `qv nj evwlK
fvovi Dci 25%|
(L) evwYwRK eenvii Rb fvov `qv nj
evwlK fvovi Dci 30%|
G LiPi Rb Kvb cgvY `vwLji cqvRb bB|
ci Ki/KvUgU evW Ki/vbxq Ki
fwg ivR^
FYi Dci my`/eKx/gjabx PvRt mswk Mn
m w wbgvY ev cybt wbgvYi Rb FY MnY
Kiv nj D FYi my`|
exgv wKwt mswk Mn m wi exgv Kiv nj|
Mn m w Lvwj _vKvi KviY `vweKZ iqvZ
Abvb, hw` _vK
gvU =
3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)
12

UvKv

aiv hvK, Rbve AwgZi GKwU PviZjv AvevwmK evox iqQ| H

evoxi bxPZjvq wZwb mcwievi emevm Kib| evKx wZbwU Zjv
AvevwmK eenvii Rb fvov w`qQb, cwZwU Zjvi gvwmK fvov
10,000/- UvKv| G eQi wZwb ciKi eve` 16,000/- UvKv,
fwgi LvRbv eve` 500/- UvKv Ges Mn wbgvY FYi my` eve`
20,000/- UvKv cwikva KiQb| Rbve nvmvbi Mnm w nZ
Avqi wnmve bxP `qv njvt
gvwmK fvov 10,000 3wU Zjv 12 gvm =
ev`t Abygv`bhvM LiP
1| givgZ eq (fvovi 25%)
2| ci Ki
3| fwg ivR^
4| Mn wbgvY FYi my`

3,60,000/90,000/16,000/500/20,000/-

Mn m w _K bxU Avq =

1,26,500/2,33,500/-

4| Kwl Avq (AvqKi Aav`k 1984 Gi aviv 26 Abyhvqx)t

Kwl LvZi Avqi AsKwU G Ni wjLZ ne| Kwl LvZ Avqi
Rb wnmvei LvZvc bv ivLv nj bxP `qv Dcvq Kwl Avq
wnmve KiZ net
aiv hvK Rbve iwdKi Kwl Rwgi cwigvY 2 GKi| GKi cwZ
avb Drcv`bi cwigvY aiv hvK 45 gY| cwZgY avbi evRvi
g j 500/- UvKv nj bxU KihvM Kwl Avqi cwigvY net
2 GKi 45 gY evRvig j 500/- = 45,000/- UvKv|
ev`t Drcv`b eq 60%
= 27,000/- UvKv|
bxU Kwl Avq = 18,000/- UvKv|

Kvb Ki`vZvi Avqi Drm hw` aygv Kwl LvZ nq _vK Zv

nj Zvi Rb Kigy Avqi mxgv ne-

13

(K) 65 eQii bxP cyi l`i ejvqt

(1,65,000 + 50,000) = 2,15,000 UvKv|
(L) gwnjv ev 65 eQii Dci cyi l`i ejvqt
(1,80,000 + 50,000) = 2,30,000 UvKv|
5| eemv ev ckvi Avq (AvqKi Aav`k 1984 Gi 28 aviv
Abyhvqx)t
GLvb eemvi bxU gybvdv ev jvKmvb ev ckvMZ Avqi bxU
cvwi cwigvY DjL KiZ ne| ew Ki`vZv eemvi Rb
wnmvei LvZvc ivLj wnmve weeiYx Abyhvqx Avq `LvZ ne|
Ab_vq, Avq eq weeiYx Abyhvqx Avq `LvZ ne| AvqKi
wiUvbi mv_ eemv ev ckv Avqi Drcv`bi wnmve, evwYwRK
wnmve, jvf I wZ wnmve Ges wwZc ev Avq-eqi wnmve
weeiYx (hv chvR) mshvRb KiZ ne| bxU Avq eemv ev
ckvi Mm cvw ev weq nZ eemv mswk mKj LiP ev` w`q
bxU Avq wbYq KiZ nq| DjL h Ki`vZvi ewMZ LiP ev
eemv ewnfZ eq G LiP wnme ev` `qv hve bv| ZvQvov
eemvi g jabx cKwZi LiPI bxU Avq wbYqi LiP
wnme ev` `qv hve bv| h_vtKi`vZv kbvix q-weqi eemvq wbqvwRZ| 01/7/2009
ZvwiL nZ 30/6/2010 ZvwiL ch@ Zuvi gvU weqi cwigvY
10,00,000/- UvKv| wewZ gvjvgvji qg j 7,00,000/UvKv, KgPvixi eZb 60,000/- UvKv, BjwUK wej, `vKvb
fvov, UW jvBm bevqb wdm I cwienb LiP Gi mgw
1,00,000/- UvKv| ZvQvov dvwbPvi q eve` eq 40,000/UvKv| dvwbPvi g jabx RvZxq LiP weavq G LiP bxU Avq
wbYqi ev` `qv hve bv| A_vr Ki`vZvi bxU eemvi Avq
ne {10,00,000 - (7,00,000 + 60,000 + 1,00,000)} = 1,40,000/-

UvKv|
14

6| dvgi Avqi Askt

Ki`vZv Kvb Askx`vix dvgi Askx`vi nj dvg _K cvIqv
Zuvi Avqi Ask G Ni `Lveb| G Avqi Dci Ki`vZv Mo
nvi AvqKi iqvZ cveb| GKwU D`vniY w`q welqwU cwivi
Kiv hvqt
aiv hvK, Rbve dinv` GKwU partnership dvgi 1/3 Aski
Askx`vi| mswk eQi H dvg 2,85,000/- UvKv gybvdv
KiQ| H Askx`vix dvg Zuvi gybvdvi wnmv 95,000/- UvKv|
GQvov Zuvi Mn m wi bxU Avq 1,00,000/- UvKv| Zuvi gvU
Avq 1,95,000/- UvKv| 2010-2011 Ki eQii AvqKii nvi
Abyhvqx c`q Kii cwigvY 3,000/- UvKv| dvgi Askx`vix
Avqi Rb Ki`vZv h iqvZ cveb Ges iqvZi dj ZvK h
cwigvY Ki cwikva KiZ ne Zv G iKgt
Ki iqvZt

gvU c`q Ki dvgi Askx`vix Avq 3000 95000

=
= 1,462 UvKv|
gvU Avq
195000

Ki`vZvi bxU c`q Kii cwigvYt 3,000-1,462 = 1,538 UvKv|

7| ^vgx/x ev Acveq m@vbi Avq (AvqKi Aav`k,

1984 Gi 43 (4) aviv Abyhvqx)t
Ki`vZv ^vgx/x ev Acv eq m@vb`i bvg hw`
c_Kfve AvqKi bw_ bv _vK wK Zv`i Avq _vK, m
Zv`i bvg AwRZ Avq wiUvbi GB Ni `LvZ ne|
8| g jabx gybvdv (AvqKi Aav`k, 1984 Gi aviv 31
Abyhvqx)t
Kvb m w wew Ki gybvdv nj Zv wiUvb GB Ni `LvZ
ne| G m wi ga Rwg, evox, GvcvUgU, Kgvwkqvj
m, K GP ZvwjKvfz Kv vbxi kqvi ev wgDPzqvj
dv BDwbU BZvw` A@fz| Abw`K ewMZ eenvh Mvox,
15

Kw DUvi, Ajsvi A@fz ne bv| weqKZ Rwg, evox,

GvcvUgU, Kgvwmqvj m BZvw` iwRkbi mgq h Ki
cwikva Kiv nq Zv g jabx gybvdvi wecixZ Pov@ Ki`vq
cwikva ej MY ne| cwikvwaZ KiK wfw (base) ai
g jabx gybvdv wnmve KiZ ne| bxP GKwU D`vniY `qv
njvt
aiv hvK GKwU evox weqi mgq iwRkb chvq 5000/UvKv Ki cwikva Kiv nqQ| 2010-2011 Kiel g jabx
gybvdvi cwigvY net
(K) Ki`vZvi eqm 65 eQii bxP njt
gvU Avq
c_g 1,65,000/- UvKv ch@ gvU Avqi
Dci
cieZx 50,000/- UvKv ch@ Avqi Dci
2,15,000/- UvKvi Dci gvU AvqKii cwigvY

Ki nvi
k b

Kii cwigvY
k b

10%

5,000/5,000/-

A_vr 5,000/- UvKvi Ki cwikvai wecixZ gyjabx gybvdv wbiwcZ ne

2,15,000/- UvKv|

(L) Ki`vZvi eqm 65 eQi ev Zvi Da ev gwnjv njt

gvU Avq
c_g 1,80,000/- UvKv ch@ gvU Avqi
Dci
cieZx 50,000/- UvKv ch@ Avqi Dci
2,30,000/- UvKvi Dci gvU AvqKii cwigvY

Ki nvi
k b

Kii cwigvY
k b

10%

5,000/5,000/-

A_vr 5,000/- UvKvi Ki cwikvai wecixZ g jabx gybvdv wbiwcZ ne

2,30,000/- UvKv|

Ze G Ki`vZvi g jabx Avq eZxZ AvjvP Avq eQi Ab

Kvb LvZi KihvM Avq _vKj Drm c` AvqKi Abyhvqx g
jabx gybvdv LvZ Avq wbicbi Rb c_g Ab LvZi Avq
Kinvii h Avq @i kl ne m Avq @i _K c` Drm
16

AvqKi Abyhvqx g jabx Avq wbbq KiZ ne| h_vt Dci c`

D`vniYi Ki`vZvi g jabx Avq QvovI eemv nZ 5,00,000/bxU Avq AvQ| Zvi g jabx Avq wbicb KiZ ne
wbicgvU Avq
c_g 1,65,000/- UvKv ch@ gvU Avqi Dci
cieZx 2,75,000/- UvKv ch@ Avqi Dci
cieZx 60,000/- UvKv ch@ Avqi Dci
cieZx 33,333/-UvKv ch@ Avqi Dci
5,33,333/- UvKvi Dci gvU AvqKii cwigvY

Ki nvi
k b
10%
15%
15%

Kii cwigvY
k b
27,500/9,000/5,000/41,500/-

Dcii wnme Abyhvqx Ki`vZvi Drm c` 5,000/- UvKv

AvqKii wecixZ gyjabx gybvdv ne 33,333/- UvKv|
K GP ZvwjKvfz Kv vbxi kqvi ev wgDPzqvj dv
BDwbU weq ev n@v@i nZ evsK I Abvb Avw_K
cwZvb, gvPU evsK, kqvi wWjvi/evKvi Kv vbx Gi
i kqvinvvi, wWii Ges K GP wjW
Kv vbxi i kqvinvvi ev wWii`i Avq 2011-12
Ki eQi _K KihvM| GQvov Avq eQii h Kvb mgq Kvb
Ki`vZvi Kvb GKwU K GP wjW Kv vbxi
cwikvwaZ g jabi 10% AwaK kqvi _vKj H Kv vbxi
kqvi weq nZ AwRZ AvqI 2011-12 Ki eQi _K KihvM
ne| G mKj Ki`vZvi kqvi weq nZ g jabx gybvdv GLvb
wjLZ ne| ewYZ kYxi Ki`vZv eZxZ Ab ew kYxi mKj
Ki`vZvi kqvi weq nZ AwRZ g jabx gybvdv Kigy Ges
Zvu`i G Avq wiUvbi 18 bs wgK Kigy Avq wnme wjLZ
ne|
9| Abvb Drm nZ Avq (AvqKi Aav`k, 1984 Gi 33 aviv
Abyhvqx)t
17

eZb, wbivcv RvgvbZi Dci my`, Mn m wi Avq, Kwl Avq,

eemv ev ckvi Avq, g jabx gybvdv GmKj Avqi LvZ Qvov
Ab hveZxq Avq Abvb m i Avq wnmve weewPZ ne|
evsK Mw QZ UvKvi Dci my`, jfvsk, mqci my` ev
gybvdv, jUvix, hcvwZ fvov w`q Avq, eZv ev jLvi
mvbx BZvw` Abvb m i Avqi KqKwU D`vniY|
evsK/mqci my` ev jfvsk Gi my` ev jfvski AsK
wnme gvU cv my` ev jfvski AsK Avq ne| A_vr h
mKj my` ev jfvsk nZ Drm AvqKi KZb Kiv nqQ
m mKj my` ev jfvsk nZ Avq ne Drm AvqKi
KZbc e AsK| h_vt 1,000/ UvKv Drm AvqKi KU
9,000/- UvKv bxU my` ev gybvdv Kvb Ki`vZvK c`vb Kiv
njI D Ki`vZvi my` ev jfvsk eve` Avq `LvZ ne
10,000/- UvKv| Ze evsK/mqci my` ev jfvsk Avq _K
Drm KU ivLv AvqKi Ki`vZvi Rb AwMg cwikvwaZ Ki
wnme weewPZ ne hv AvqKi wiUvb `vwLj ev AvqKi gvgjv
wb w chvq m Ki `vexi wecixZ mg^q Kiv hve|
D`vniY^ic DjL Kiv hvq h, GKRb Ki`vZvi gvU Avqi
(mKj KihvM Avqi mgw) Dci c`q AvqKii cwigvY
55,000/- UvKv| Zvi evsK my` Ges jfvski Dci KU ivLv
AvqKii cwigvY hw` 10,000/- UvKv nq, Zvnj ZvK Ki
wbaviYi ci 55,000 - 10,000 = 45,000/- UvKv cwikva
KiZ ne|
DjL h eZgvb AvBb Abyhvqx h mKj Drm AvqKi
KZb Kiv ne bv m mKj mqci my` ev gybvdv
25,000/- UvKv ch@ Kigy| wK my` ev gybvdvi AsK
25,000/- UvKvi ekx nj m Y my` ev gybvdv KihvM Avq
ne| hnZz cwievi mqc I cbkbvm mqc nZ eZgvb
AvBb Abyhvqx Kvb Drm AvqKi KZb Kiv nq bv mnZz
25,000/- UvKv ch@ cwievi mqc I cbkbvm mqci
18

my` ev gybvdv wiUvb my` Avq wnmve G wgK wjLZ ne bv| G

Avq wiUvbi cieZxZ 18 bs wgK DjL KiZ ne| Ze
G my` ev gybvdv 25,000/- UvKvi ekx nj m Y AsK
G wgK Avq wnme wjLZ ne|
Gme Avqi mg_b Dchy cgvYc w`Z ne| Avqi wecixZ
Drm AvqKi KU ivLv nj Ki KZbKvix KZci
mvwUwdKU/ cgvYvw` wiUvbi mv_ `vwLj KiZ ne|

19

10| gvU (wgK 1 nZ 9)t

G Ni wgK 1 nZ 9 ch@ `Lvbv Avqi hvMdj wjLZ
ne|
11| we`k _K Avqt
wbevmx evsjv`kx Ki`vZvi we`k AwRZ Avq wiUvbi G Ask
`LvZ ne|
12| gvU Avq (wgK 10 Ges 11)t
G Ni wgK 10 Ges 11 Gi hvMdj wjLZ ne|
13| gvU Avqi Dci AvivchvM AvqKit
GB wgK Ki`vZvi gvU Avqi Dci AvqKi wnme Ki Zvi
cwigvY DjL KiZ ne| AvqKii cwigvY wnme Kivi Dcvq
bxP GKwU D`vniY w`q `Lvbv njvt
aiv hvK, 2010-2011 Ki eQi Ki`vZvi gvU Avqi cwigvY 12,00,000/- UvKv|
gvU Avq
Ki nvi
c_g 1,65,000/- UvKv ch@ gvU Avqi Dci
kb
cieZx 2,75,000/- UvKv ch@ Avqi Dci
10%
cieZx 3,25,000/- UvKv ch@ Avqi Dci
15%
cieZx 3,75,000/- UvKv ch@ Avqi Dci
20%
Aewk 60,000/- UvKv ch@ Avqi Dci
25%
12,00,000/- UvKvi Dci gvU AvqKii cwigvYt

Kii cwigvY
kb
27,500/48,750/75,000/15,000/1,66,250/-

Ki`vZv hw` gwnjv Ki`vZv nb A_ev 65 eQi ev Z`ya eqmi cyi l Ki`vZv nb ZegvU Avq
c_g 1,80,000/- UvKv ch@ gvU Avqi Dci
cieZx 2,75,000/- UvKv ch@ gvU Avqi Dci
cieZx 3,25,000/- UvKv ch@ Avqi Dci
cieZx 3,75,000/- UvKv ch@ Avqi Dci
Aewk 45,000/- UvKv ch@ Avqi Dci
12,00,000/- UvKvi Dci gvU AvqKii cwigvYt

20

Ki nvi
k~b
10%
15%
20%
25%

Kii cwigvY
k~b
27,500/48,750/75,000/11,250/1,61,500/-

Ze cwZex`i Kigy Avqi mxgv ne 2,00,000/- UvKv|

14| AvqKi Aav`k, 1984 Gi Ki iqvZ aviv-44(2)(we)

Abyhvqx (Zdwmj 3 Abymvi)t
GKRb Ki`vZv wbwjwLZ wewbqvM wKsev `vb Kij wZwb
wewbqvM I `vbKZ AsKi 10% mivmwi AvqKi iqvZ cveb|
iqvZ cvIqvi hvM wewbqvM ev `vb wiUvbi Zdwmj-3 G
DjL KiZ ne| Ki iqvZi Rb GiKg wewbqvM I `vbi
cwigvY gvU Avqi (^xKZ fwel Znwej wbqvMKZvi `vb
ev`) 25% A_ev 10,00,000/- UvKv A_ev cKZ wewbqvM G
wZbwUi ga hwU Kg Zvi ekx nZ cvie bv|
wewbqvMi LvZt GKRb Ki`vZvi wewbqvM I `vbi mve
LvZi ZvwjKv bxP `qv njvt
* Rxeb exgvi wcwgqvg|
* miKvix KgKZvi cwfWU dv Puv`v|
* ^xKZ fwelZ Znwej wbqvMKZv I KgKZvi Puv`v|
* wWevi I K GP ZvwjKvfz Kv vbxi kqvi
wewbqvM|
* KjvY Znwej I Mvx exgv Znwej Puv`v|
* miKvi KZK Abygvw`Z wWcvwRU cbkb xg Puv`v|
* mqc q wewbqvM|
* GKwU Kw DUvi ev jvcUc q wewbqvM|
`vbt
* hvKvZ Znwej `vb|
* evW KZK Abygvw`Z Kvb `vZe nvmcvZvj `vb|
* cwZex`i KjvY vwcZ cwZvb `vb|
* AvMuv Lvb WfjcgU bUIqvK `vb|
* Avnmvwbqv Kvvi nvmcvZvj `vb|
* miKvi KZK Abygvw`Z RbKjvYg jK ev wkv cwZvb
`vb|

21

aiv hvK, GKRb Ki`vZvi GmKj LvZi KqKwUZ gvU

wewbqvMi cwigvY 4,00,000/- UvKv| GB Ki`vZvi gvU Avqi
cwigvY gb Kwi 12,00,000/- UvKv hvi Dci c_g D`vniY
Abyhvqx 1,66,250/- UvKv AvqKi chvR| GB Ki`vZvi ^xKZ
fwel Znwej wbqvMKZvi `vb 1,00,000/- UvKv| wbqvMKZvi
^xKZ fwel Znwej `vb eZxZ gvU Avq 11,00,000 25%
= 2,75,000/- UvKv ch@ wewbqvMi Dci Ki iqvZ cveb|
Ki iqvZi nvi ne 10% Ges cwigvY ne 2,75,000 10%
= 27,500/- UvKv| GB AsK Avq weeiYxi 14 bs wgK DjL
KiZ ne|
15| c`q Ki (wgK 13 I 14 Gi cv_K)t
13 bs wgK jLv AvqKii cwigvY nZ 14 bs wgK ewYZ
Ki iqvZ eve` A_ weqvM Ki 15 bs wgK c`q Kii
cwigvY wjLZ ne| Dcii D`vniY Abyhvqx GLvb 1,66,250 27,500 = 1,33,750/- UvKv c`q Ki wnme `LvZ ne|
16| wgK-15 Z ewYZ c`q Ki _K ev` (Ki wbaviYi ce
cwikvwaZ Ki)t
(K) Drm nZ KwZZ/msMnxZ Kit
Avq eQi Ki`vZvi Avq _K Drm Ki KU ivLv nj Zv
GLvb DjL KiZ ne| hgb eZb _K, evsK my` _K,
Mn m wi evwlK fvov _K, ckvMZ wd _K Drm KU
ivLv Ki GLvb `LvZ ne| Drm KU ivLv Kii ^c
Ki KZbKvix KZci mvwUwdKU GB mv_ w`Z ne|
(L) aviv 64/68 Abyhvqx c` AwMg Kit
Ki`vZv hw` AwMg Ki cwikva Ki _vKb, Zvnj
cwikvwaZ Kii cwigvY DjL KiZ ne Ges Pvjvbi
KwcI mv_ w`Z ne|

22

(M) GB wiUvbi wfwZ c` Ki (aviv 74) Abyhvqxt

wiUvY `Lvbv Avqi wfwZ c`q Ki cwikvai mg_b
Pvjvb, c-AWvi, evsK WvdU, GKvDU cqx PKi Kwc
`vwLjmn cwikvwaZ Kii cwigvY DjL KiZ ne|
(N) cZcbhvM Kii mg^qt
AvMi eQijvZ Ki`vZvi hw` Ki diZ `vex _vK Ze
Zv wZwb GLvb Ki cwikva wnme `vex KiZ cvieb|
aiv hvK 2009-10 Ki eQi Ki`vZvi diZhvM Kii
cwigvY wQj 5,000/- UvKv| 2010-11 Ki eQi wiUvb
c`wkZ Avq Abymvi c`q gvU AvqKii cwigvY 8,000/UvKv| G Aevq 2009-10 Ki eQii diZhvM 5,000/UvKv 2010-11 Ki eQi Ki `vexi wecixZ Ki cwikva
wnme `vex KiZ cvieb Ges 2010-2011 Ki eQii
Rb ZuvK Aewk 3,000/- UvKv cwikva KiZ ne| gvU
Kii cwigvY Wvb cvki Ni wjLZ ne|
17| wgK 15 I 16 bs Gi cv_Kt
GLvb c`q Ki I cwikvwaZ Kii cv_K wjLZ ne| hgb
c`q Ki hw` 8,000/- UvKv nq Avi cwikvwaZ Ki hw` 5,000/UvKv nq, Zvnj GLvb 3,000/- UvKv wjLZ ne|
18| Kigy Ges Ki AevnwZi Rb `vexKZ Avqt
Ki`vZvi Kigy Ges Ki AevnwZ cv Avq _vKj Zv GLvb
`LvZ ne| ew Ki`vZvi Kigy Avqi KqKwU AvBUg bxP
`qv njvt
(K) Ki`vZv hw` PvKzixi `vwqZ cvjbi Rb Kvb wekl fvZv,
myweav ev AvbyZvwlK (perquisite) cvb;
(L) cbkb;
(M) miKvix wmwKDwiwUR nZ cv my` 5,000/- UvKv ch@;

23

(N) wWevi nZ cv my` 20,000/- UvKv ch@| Ze

miKvix wmwKDwiwUR I wWevi Dfq LvZ nZ cv my`
_vKj, megvU 20,000/- UvKv ch@ Kigy ne;
(O) Askx`vix dvg nZ cvIqv gjabx gybvdvi Ask;
(P) MvPzBwU cvw;
(Q) cwfWU dv (Gv, 1925 Abyhvqx) _K cv A_;
(R) ^xKZ cwfWU dv _K cv A_;
(S) ^xKZ mycviGvbyqkb dv _K cv A_;
(T) Kv vbxR cwdU (IqvKvm cvwUwmckb) Gv 1968 Gi
AvIZvq IqvKvm cvwUwmckb dv _K cv A_;
(U) wgDPzqvj dv A_ev BDwbU dv _K cvIqv jfvsk
(dividend) 25,000/- UvKv
(V) miKvix wbivcv RvgvbZi my` hv miKvi Kigy ej
NvlYv KiQ;
(W) ivvgvwU, ev`ievb I LvMovQwo Rjvi cvnvox Awaevmxi viv
GB RjvjvZ cwiPvwjZ Avw_K KgKvi dj cv Avq;
(X) ivbx eemv nZ cv Avqi 50%;
(Y) Avqi GKgv Drm Kwl LvZ nj Kwl LvZ nZ Avq
50,000/- UvKv ch@;
(Z) mqci my` 25,000/- UvKvi ekx bv nj| Ze my` nZ
Drm AvqKi KZb Kiv nj G myweav cvc ne bv|
(_) KwcDUvi md&UIqvi WfjcgU I Z_ chyw wbfi
mev (ITES) eemvi Avq {Gm, Avi I bs-216-AvBb/
AvqKi/2005};
(`) grm Lvgvi (Kv vbx ev`), Mevw` ci Lvgvi, nvumgyiMxi Lvgvi, ZuzZ MvQi Pvl, ikg wU cvKv cvjbi
Lvgvi, evO Drcv`b Lvgvi, dzj I jZv cvZvi Pvl, QvK
Drcv`b Lvgvi, D`vb Lvgvi cK, exR Drcv`b, vbxqfve
Drcvw`Z exR wecYb Ges `y I `yRvZ `ei Lvgvi nZ
AwRZ Avq| Ze G AwRZ Avq 1,50,000/- UvKv Gi
24

(a)
(b)
(c)
(e)
(f)
(g)

AwaK nj AwRZ Avqi 10% miKvix e q wewbqvM

KiZ ne|
K GP ZvwjKvfy Kv vbxi kqvi weq nZ
AwRZ g jabx gybvdv {GmAviI bs 269AvBb/AvqKi/2010 ZvwiLt 01/07/2010};
n@wkRvZ `evw` ivbx _K DyZ Avq;
wRiv Kzcb e _K DyZ Avq;
evsjv`ki evBi DyZ Avq cPwjZ AvBbi Aaxb
evsjv`k AvbxZ nj, D Avq {Gm,AviIbs-216AvBb/AvqKi/2004};
miKvi KZK Abygvw`Z mqx cbkb xg nZ AwRZ m`
Avq {Gm,AviIbs-89-AvBb-AvqKi/2003};
IqR Avbvm WfjcgU e nZ AwRZ Avq {Gm,AviI
bs-160-Gj/81}

Kigy Avqmg n Ki`vZvi gvU Avqi A@f

y bv njI
wiUvb Kigy Avqi Kjvg c`kb KiZ ne|
19| ceeZx Ki eQi c` AvqKit
MZ Ki eQi Ki`vZv h Ki cwikva KiQb Zv GLvb wjLZ
ne|

cwZcv`b
k bvb (dotted space) Ki`vZv Zvi wbRi c Y bvg, wcZv ev
^vgxi c Y bvg, wUAvBGb DjL Ki wiUvb c`wkZ Avqi mZZv
m K cwZcv`b c`vb Kieb|

25

m `, `vq I eq weeiYx (dig AvB.wU-10we)

ew Ki`vZvi m `i cwigvY hv-B nvK bv Kb ZuvK m ` I
`vqi weeiYx Ges Rxeb hvvi gvb m wKZ Z_ weeiYx c iY
KiZ ne|
Avq eQii kl ZvwiL (hgb 2010-2011 Ki eQii Rb
30/06/2010 Bs ZvwiL) h m ` I `vq iqQ Ki`vZvK Zv
m ` I `vq weeiYxZ `LvZ ne| Ki`vZv Zuvi wbRi, Zuvi x
ev ^vgx (Zuviv wiUvb `vwLjKvix bv nj) ev bvevjK m@vbi hveZxq
cwim ` I `vq, m ` I `vq weeiYxZ `Lveb|
m ` I `vqi weeiYxZ `Lvbv Kvb m ` wKfve AwRZ nqQ
Zvi evLv _vKZ ne| A_vr Kvb m ` Kbv nq _vKj qg j
eve` cwikvwaZ A_i Drm m K Z_ w`Z ne| Ki`vZv hw`
Kvb m ` `vb wnme cq _vKb Zvnj `vbKvixi bvg, wVKvbv I
wUAvBGb (hw` _vK) DjL KiZ ne Ges `vbi ^c KvMRc
`vwLj KiZ ne| Ki`vZv wbRI hw` Kvb ew ev cwZvbK `vb
Kib ev FY w`q _vKb, Zvnj whwb `vb ev FY MnY KiQb Zuvi
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26

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1bs wgKi K Gi Ni eemvqx Zuvi eemvqi cyuwRi AsK
wjLeb| Ki`vZvi wnmve weeiYxi wwZc `Lvbv mgvcbx g jab
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Ki`vZv Kvb Kv vbx ev Kv vbxmg ni i kqvinvvi ev
cwiPvjK nj 1bs wgKi L Gi Ni D Kv vbx ev Kv vbx
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27

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m K wjLZ ne|
4bs wgK wewfb iKg wewbqvM h_vt kqvi, wWevi, mqc,
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wewbqvMKZ UvKvi AsK wjLZ ne|
5 bs wgK gvUi hvbi qgj, iwRkb b^i Ges gvUihvbi
aiY (Rxc, gvBvevm, Kvi, evm, wmGbwR BZvw`) DjL KiZ ne|
6 bs wgK AjsKvivw`i cwigvY I qgj wjLZ ne|
7bs wgK Avmeveci qgj wjLZ ne|
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9bs wgK eemvqi cuywRi A@fy bq Ggb A_ m `i Z_
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m `, RvgvbZwenxb FY, evsK FY BZvw` `Lvbv hve|
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13bs wgK weMZ Avq ermii bxU m ` `LvZ ne|
14bs wgK ceeZx 12 I 13 bs wgKi cv_K wjLZ ne|
12 bs wgK ewYZ bxU m `i cwigvY 13 bs wgKi bxU m `
28

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m `i nvm wnme weewPZ ne|
15bs wgKi K Gi Ni cvwievwiK eqi AsK wjLZ ne| G
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m wKZ Z_ weeiYxZ `Lvbv gvU LiPi e wgj _vKe| L
Gi Ni Ki`vZvi Dci wbfikxj wk m`m Ges c Yeq m`mi
msLv DjL KiZ ne|
16bs wgK m `i gvU cwiew A_vr 14 bs wgK m `i
cwiew _vKj Zvi mv_ 15 bs wgKi K Gi Ni `Lvbv
cvwievwiK eq hvM Ki h hvMdj cvIqv hve Zv `LvZ ne|
Aci c 14 bs wgK m `i nvm _vKj Zv _K 15 bs
wgKi K Gi Ni `Lvbv cvwievwiK eq weqvM Ki h cv_K
cvIqv hve Zv 16 bs wgK `LvZ ne|
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18bs wgK 16 I 17 bs wgKi cv_K `LvZ ne| mvaviYfve
17 bs wgK ewYZ AwRZ Znweji hvMdj viv 16 bs wgK
ewYZ m `i gvU cwiewi msKzjvb nZ ne| m `i cwiew
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bv _vKj m `i GB AwZwi AsK Ki`vZvi nvZ AevLvwqZ Avq
wnme KihvM ne|

29

Rxebhvvi gvb m wKZ Z_ weeiYx ev

dig AvBwU-10wewe ciYi wbqg
GB weeiYxZ Ki`vZvi bvg, wUAvBGb Ges Avq eQi Rxebhvvi
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c iYi wbqg bxP eYbv Kiv njvwgK bs-1t

GB Ni Ki`vZv I Zvi cwievii wbfikxj

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ev cwikva Kiv Kii cwigvY wjLZ ne|

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GB Ni evox fvov eve` LiPi AsK wjLZ ne|

fvov evox bv nj g@ei Ni wbRi evox,
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GB Ni we`yr wej eve` cwikvwaZ AsKi cwigvY

wjLZ ne|

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GB Ni AvevwmK cvwbi wej eve` cwikvwaZ

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wgK bs-7t

GB Ni AvevwmK Mvm wej eve` cwikvwaZ

AsKi cwigvY wjLZ ne|

wgK bs-8t

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LiP nqQ Zv wjLZ ne|
30

wgK bs-10t Ki`vZv wbR eq we`k gY Ki _vKj we`k

gY eve` hveZxq LiP GB Ni wjLZ ne|
wgK bs-11t

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_vKj m `vbi AsK G Ni wjLZ ne|

wiUvbi mv_ h mKj WKzgU `vwLj KiZ ne

wewfb Drmi Avqi ^c h mKj WKzgU `vwLj KiZ ne Avqi
LvZIqvix miKg GKwU ZvwjKv bxP `qv njvt
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iwk`i Kwc;
(M) evsK FYi gvag evox Kbv ev wbgvY Kiv nq _vKj
FYi my`i mg_b evsK mvwUwdKU;
31

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eemv ev ckv LvZt
eemvqi Avq-eqi weeiYx
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dvgi Avq-eqi weeiYx
gjabx gybvdvt
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(L) Drm AvqKi Rgv nj Zvi Pvjvb/c-AWvii dUvKwc;
Abvb Drmi Avqi LvZt
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(M) evsK my` Avq _vKj evsK weeiYx/mvwUwdKU;
(N) kqvi weq nZ g jabx gybvdv _vKj Zvi cZvqb c ev
cgvb c;
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AvqKi cwikva (Drm Ki KZb mn)t
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GKvDU cqx PKi Kwc;
(L) h Kvb LvZi Avq nZ Drm AvqKi cwikva Kiv nj
Ki KZbKvix KZci cZqbc|

32

wUAvBGb dig wKfve c iY KiZ ne

Kvb ewK bZzb Ki`vZv wnme wUAvBGb cvwi Rb c_gB `yB
c wUAvBGb dig c iY Ki mswk AvqKi mvKj `vwLj KiZ
ne| cwiwk M -Z bgybv wUAvBGb dig `qv nqQ| BsiRxZ
Ges eo Ai (Capital Letter) viv GB digwU c iY KiZ ne|
cwZwU Ni GKwU Ki Ai wjLZ ne Ges cwZwU ki ci GKwU
Ni duvKv ivLZ ne|
Qwe `vwLj I Ki cwikvat
Ave`bKvix Zvui cvmcvU mvBRi `yB Kwc Qwe wUAvBGb
digi mv_ `vwLj Kieb|
Ave`bKvixi Qwe c_g kYxi MRUW KgKZv, IqvW
Kwgkbvi A_ev h Kvb wUAvBGbavix Ki`vZv KZK mZvwqZ
nZ ne|
1,000/- UvKv AvqKi eve` cwikvai Pvjvb ev c-AWvi
`vwLj KiZ ne| Ze G cwikvwaZ AvqKi Ki`vZvi
Pov@ Ki`vqi mv_ mg^q ne|
cv bs-1t
wgK bs 1

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33

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t Ave`bKvixi hw` GKK gvwjKvbvaxb eemv _vK Ze G Ni

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wgK bs 6(wm) t G Ni Ave`bKvixi c Y vqx wVKvbv wjLZ ne|

wgK bs 6(wW) t G Ni Ave`bKvixi eemv/ckv/dvixi c Y wVKvbv
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t Ki`vZvi GK ev GKvwaK fvU wbeb b^i _vKj G Ni Zv

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^vi Kieb| wUAvBGb Ave`b digi wZxq cvq
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mvKj c iY Kie|

AvqKi wiUvb Kviv `eb

Kvb ew (individual) Gi Avq hw` eQi 1,65,000/- UvKvi ekx
nq Ze ZvK wiUvb w`Z ne| Ze gwnjv Ges 65 eQi ev Z`ya
34

eqmi cyi l Ki`vZvi Avq hw` eQi 1,80,000/- UvKvi ewk nq

Zvnj ZuvK wiUvb w`Z ne| Ze Avqi cwigvY hv-B nvK bv Kb
KwZcq ewi wiUvb `vwLj evaZvg jK | Zuv`i ZvwjKv bxP `qv
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1600 eMdzUi Pq ekx nq;
(L) GKwU gvUi Mvox _vK;
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msm`i Kvb c` wbevPb AskMnYKvix;
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KZci WvKv Uvi AskMnYKvix;
(7) hvi wUAvBGb AvQ;
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wQj;
(9) whwb Ki`vZv nIqvi B Qv cvlY Kib|

wiUvb dig Kv_vq cvIqv hvq

35

AvqKi wiUvb dig Ki mvKjmn wewfb Ki Awdm webvg j cvIqv

hvq| wiUvb dig RvZxq ivR^ evWi Iqe mvBU www.nbr-bd.org
_K download Kiv hvq|

wiUvb `vwLji mgq

ew kYxi Ki`vZvi cwZ eQi 1jv RyjvB _K 30k m^i
GB mgqmxgvi ga AvqKi wiUvb `vwLj KiZ nq| Dchy KviY
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me|

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AvQ| hgbt A _K E ch@ Aijv w`q h miKvix
KgKZvi bvg i nqQ ZuvK Ki Aj-4, XvKv Gi eZwbK-7
mvKj wiUvb Rgv KiZ ne| cyivbv Ki`vZviv Zuv`i eZgvb
mvKj wiUvb Rgv `eb| bZzb Ki`vZviv Zuv`i bvg, PvKzixj ev
eemv cwZvbi wVKvbvi wfwZ wbavwiZ mvKj wUAvBGb (TIN)
digmn AvqKi wiUvb `vwLj Kieb| Ki`vZviv cqvRb KvQvKvwQ
AvqKi Awdm ev Ki civgk K` _K AvqKi wiUvb `vwLj Kivi
mvKj m K RvbZ cvieb|

wiUvb `vwLj bv Kij

mgqgZ AvqKi wiUvb `vwLj bv Kij Rwigvbv Kivi weavb iqQ| G
Dc Ki Kwgkbvi mekl Ki wbaviY AvivwcZ Kii 10%
GKKvjxb Rwigvbv KiZ cvib| Ze GKKvjxb G Rwigvbvi
cwigvY 1000/- UvKvi Kg ne bv| GQvovI AvqKi wiUvb `vwLji

36

wbavwiZ mgq kl nIqvi ci cieZx cwZw`bi e_Zvi Rb 50/UvKv nvi Rwigvbv Kivi wbqg iqQ|

37

wewfb ckvi Ki`vZv`i Avq wbicY Ges Ki MYbvi

KqKwU D`vniY
1| miKvix KgKZv/KgPvixi Avq Ges Ki cwiMYbv
(K) ay eZb LvZi Avq iqQ hvu`it
Rbve iwng GKRb miKvix KgKZv| 30k Ryb, 2010Bs
ZvwiL mgv A_ ermi wZwb wbv nvi eZb fvZvw`
cqQb|
gvwmK g j eZb 15,600/wPwKrmv fvZv
500/-

wZwb miKvix evmvq _vKb Ges GRb cwZgvm g j eZb

nZ 7.50% nvi KZb Kiv nq| fwel Znwej wZwb
cwZgvm 2000/- UvKv Rgv ivLb| wnmve iY Awdm nZ
cv cZqbc nZ `Lv hvq h, 30/06/2010 Bs ZvwiL
fwel Znwej AwRZ my`i cwigvY wQj 25,500/- UvKv|
KjvY Znwej I Mvx exgv Znwej Pvu`v c`vb eve` cwZ
gvm eZb nZ KZb wQj h_vg 50/- I 40/- UvKv|
2010-2011 Kiel Rbve iwng Gi gvU Avq Ges Ki`vq
Ges miKvii wbKU nZ eZb LvZ Ki cwikva eve` KZ
UvKv diZ cveb Zv bxP `qv njvt
eZb LvZ Avq t
g j eZb (15,600/- 12 gvm)
wPwKrmv fvZv (500/- 12) = 6,000/ev`t cKZ eq
6,000/Drme fvZv 02 wU 15,600/- 2wU

1,87,200/-

k b
31,200/-

miKvix evmvbi Rb AbywgZ Avq (g j eZbi 25%)

(1,87,200 25%)
= 46,800/-

38

ev`t eq
1| eZb nZ 7.5% KZb
(1,87,200 7.5%)

= 14,040/-

2| bM` fvZv cwinvi

(g j eZbi 45%)
(1,87,200 45%)

= 84,240/= 98,280/(-) 51,480/=

k b

cv_K eZbi mv_ hy ne

fwel Znweji my` 25,500/ev` Kigy (m Y) 25,500/-

k b
2,18,400/-

gvU Avq =
Ki `vq cwiMYbvt
c_g 1,65,000 UvKv ch@ k b nvi
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wewbqvM RwbZ AvqKi iqvZ cwiMYbv
wewbqvMi cwigvY
1| fwel Znwej Puv`v (2,000 12) = 24,000/2| KjvY Znwej Puv`v (50 12) = 600/3| Mvx exgv Znwej Puv`v (40 12)
=
gvU wewbqvM = 25,080/-

5,340/-

480/-

wewbqvMi Abygv`b hvM mev P mxgv gvU Avqi 25%

(2,18,400/- 25%) = 54,600/cKZ wewbqvM 25,080 UvKv Abygv`bhvM
mxgvi Kg weavq cKZ wewbqvMi Dci 10%
nvi Ki iqvZ chvR ne (25,080 10%) =
c`q Ki =

39

2,508/2,832/-

AZGe Ki`vZvK wiUvbi mv_ 2,832/- UvKv Ki cwikva

KiZ ne| cieZxZ wZwb miKvii wbKU nZ 2,832/UvKv diZ cveb|
GKB Avq hw` Kvb gwnjv KgKZv ev KgPvixi _vK, Ze
Zvi Kigy Avqi mxgv aiZ ne 1,80,000/- UvKv
(cyi l`i 1,65,000/-) Ges mfve Ki MYbv
KiZ ne| hgbt
eZb LvZ gvU Avq
Uvt 2,18,400/Ki `vq cwiMYbvt
c_g 1,80,000/- UvKv ch@ k b nvi
Aewk 38,400/- UvKv ch@ 10% nvi 3,840/gvU Ki `vq =
Uvt 3,840/gvU wewbqvM Uvt 25,080/- Gi Dci 10%
nvi wewbqvM iqvZ cvIqv hve

Uvt 2,508/Uvt 1,332/-

hnZz mewb Kii cwigvY 2,000/- UvKv, mnZz ZuvK

2,000/- UvKv Ki c`vb KiZ ne|
(L) eZbmn Ab LvZi Avq iqQ hvu`it
GKRb miKvix KgKZv/KgPvixi eZb LvZ QvovI evsK
my`, Mnm w, jfvsk, mq ci my` BZvw` LvZ Avq
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bxP DjwLZ eZb I fvZv cqQbt
(K)
(L)
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gvwmK g j eZb
2wU Drme evbvm (19,300 2)
wPwKrmv fvZv
Avcvqb fvZv
evox fvov fvZv

40

=
=
=
=
=

19,300/- UvKv
38,600/- UvKv
500/- UvKv
300/- UvKv
7,720/- UvKv

ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv

cqQb| Mvox eenvii Rb cwZ gvmi eZb nZ 200/UvKv Ki KZb Kiv nq|
GQvov Rbve Avnmvbi Mn m w LvZ 50,000/- UvKv,
Kwl LvZ 10,000/- UvKv, AvBwmwe BDwbU mvwUwdKU nZ
jfvsk cvw 1,35,000/- UvKv, mqc _K my` cvw
30,000/- UvKv Ges evsK my` LvZ 10,000/- UvKv Avq
iqQ| jfvsk I evsK my`i Dci 10% nvi Drm
AvqKi KZb Kiv nqQ|
Rbve Avnmvbi gvU Avq bxP `qv Dcvq wbicb Kiv
net
(K) eZb LvZ Avq t
g j eZb = (19,300 12) =
Drme evbvm = (19,300 2 =
wPwKrmv fvZv = (500 12) = 6,000/ev` cKZ eq =
6,000/Avcvqb fvZv= (300 12) =
evox fvov fvZv = (7,720 12) 92,640/ev` g j eZbi 50% ev gvwmK
15,000/- G `ywUi ga hwU Kg
(2,31,600 50%)
1,15,800/(-23,160/-)

2,31,600/38,600/k b
3,600/-

cv_K FYvZK nIqvi KviY Avqi mv_ hvM/weqvM ne bv|

k b

hvZvqvZ myweav t
g j eZbi 7.5% = 17,370/ev` g j eZb nZ KZb
(200 12)
= 2,400/eZb LvZ Avq =
41

14,970/2,88,770/-

(L) Mn m w Avqt
(M) Kwl Avq t
(N) Abvb mi Avqt
(A) jfvsk t
AvBwmwe I wgDPyqvj dv nZ jfvsk
cvw 1,35,000/- UvKv hvi ga
25,000/- UvKv ch@ Ki gy|
25,000/- UvKvi AwZwi AsK
KihvM Avq wnme MY ne| ZvB
jfvsk Avq (1,35,000-25,000) = 1,10,000/(Av) evsK my`
= 10,000/(B) mqci my`
= 30,000/Abvb m i Avq =
gvU Avq =

50,000/10,000/-

1,50,000/4,98,770/-

Rbve Avnmvbi wbiwcZ gvU Avq 4,98,770/- UvKvi

wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net
gvU Avq
c_g 1,65,000/- UvKv ch@ gvU Avqi Dci -cieZx 2,75,000/- UvKv ch gvU Avqi DciAewk 58,770/- UvKvi Dci ------------------

Kinvi
k b

Kii cwigvY
k b

10%
15%
gvU =

27,500/8,816/36,316/-

Rbve Avnmvb cwZ gvm cwfWU dv 2,000/- UvKv, KjvY

Znwej I Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges
40/- UvKv Pvu`v w`q _vKb| wZwb 40,000/- UvKvi wZb
ermi gqv`x mqc q KiQb Ges Rxeb exgvi wcwgqvg
eve` evrmwiK 3,000/- UvKv w`qQb| GB wewbqvM I Puv`vi
Rb wZwb 10% nvi Ki iqvZ cv neb hvi cwiMYbv bxP
`Lvbv njvt
(K) cwfWU dv Puv`v (2,000 12 gvm) =

42

24,000/- UvKv

(L) KjvY Znwej I Mvx exgv Znwej Pvu`v

(50 + 40) UvKv 12 gvm = 1,080/- UvKv|
(M) mq c wewbqvM
40,000/- UvKv|
(N) Rxeb exgvi wcwgqvg c`vb =
3,000/- UvKv|
gvU = 68,080/- UvKv|

gvU Avqi 25% A_ev 10,00,000/- UvKv A_ev cKZ

wewbqvM 68,000/- UvKvi ga hwU Kg mwU Ki iqvZi Rb
Abygv`bhvM wewbqvMi mev P mxgv wnmve weePbv Kiv
ne|
Rbve Avnmvbi gvU Avq 4,98,770/- Gi 25%
`uvovq 1,24,692/- UvKv hv 10,00,000/- UvKvi Kg weavq Zv
Ki iqvZi Rb wewbqvMi mev P Abygv`bhvM mxgv
wnmve weewPZ ne| Rbve Avnmvbi cKZ wewbqvMi cwigvY
68,080/- UvKv| GB wewbqvM Abygv`bhvM mxgvi ga nIqvi
KviY GB AsKi Dci mivmwi 10% Ki iqvZ ne| Rbve
Avnmvbi Ki iqvZ Ges bxU c`q Kii cwigvY wbic
cwiMYbv KiZ negvU AvivchvM Ki
ev`t Ki iqvZ (68,080 UvKvi 10%)
c`q Ki

= 36,316/-UvKv|
= 6,808/- UvKv|
=
29,508/- UvKv|

ev`t Drm KwZZ Ki

(K) evsK my` 10,000/- Gi 10% = 1,000/(L) jfvsk 1,35,000/- Gi 10% = 13,500/bxU c`q Ki

14,500/- UvKv
15,008/- UvKv|

Rbve Avnmvb m Y Ki cwikva Kij aygv eZb LvZ

Zvi cwikvwaZ Kii cwigvY bxP `Lvbv Dcvq cwiMYbv
KiZ net

43

eZb LvZ Avq gvU cwikvwaZ Ki 288770 29508

=
= 17,084 UvKv|
gvU Avq
498770

gvU Avqi wecixZ cwikvwaZ Kii ga eZb LvZ

cwikvwaZ Ki wZwb weji gvag cieZxZ miKvix KvlvMvi
nZ Dvjb Kieb|
2| GKRb GbwRI KgKZvi Avq Ges Ki cwiMYbv
wgmm mvjgv nK GKwU NGO Z KgiZ iqQb| wZwb 20102011 A_ ermi wbic eZb fvZv cqQb t
gvwmK g j eZb
gvwmK evox fvov fvZv
gvwmK wPwKrmv fvZv

= 15,000/- UvKv
= 10,000/- UvKv
= 1,000/- UvKv

wZwb mvewYK eenvii Rb Awdm nZ GKwU Mvox cqQb|

Mvoxi WvBfvii eZb I Rvjvbx LiP Awdm enb Ki| wZwb
cwfWU dv cwZ gvm 2,000/- UvKv Rgv `b| Zuvi
wbqvMKZvI G dv mgcwigvY A_ Rgv `b| cwfWU dvwU
Abygvw`Z bq|
2010-2011 Ki el wgmm mvjgv nKi gvU Avq I Ki`vq bxP
eYbv Kiv njvt
eZb LvZ Avqt
g j eZb (15,000/- 12)
evox fvov fvZv (10,000/- 12) = 1,20,000/ev` Ki AevnwZ cv t
g j eZb 50% = 90,000/A_ev
1,80,000/hwU Kg
90,000/KihvM evoxfvov fvZv
wPwKrmv fvZv (1,000 12)
ev` cKZ eq

= 12,000/= 12,000/44

1,80,000/-

30,000/k b

hvbevnb eenvii Rb AbywgZ Avq t (g j eZbi 7.5%)

(1,80,000/- 7.5%)
=
cwfWU dv wbqvMKZvi Puv`v (2000 12)
=
eZb LvZ Avq
=
gvU Avq
=
Ki`vq cwiMYbv
c_g 1,80,000/- UvKv ch@
cieZx 67,500/- UvKv ch@ 10% nvi
c`q Ki

13,500/24,000/2,47,500/2,47,500/-

k b
6,750/= 6,750/-

cwfWU dvwU Abygvw`Z bv nIqvq dv Ki`vZv I wbqvMKZvi

c`vbKZ Puv`vi Rb Kvb AvqKi iqvZ chvR ne bv|
3| GKRb wkKi Avq Ges Ki cwiMYbv
Rbve Avnmvb emiKvix BsiRx gvagi GKwU we`vjq wkKZv
Kib| 30k Ryb, 2010 Bs ZvwiL ch mgq weMZ 12 gvm
Zvi Avq wQj wbict
eZb LvZt
gvwmK g j eZb
evox fvov fvZv
wPwKrmv fvZv
Drme evbvm-

30,000/- UvKv
12,750/- UvKv
1,000/- UvKv
`ywU g j eZbi mgvb|

GQvov wZwb cwZ gvm Abygvw`Z cwfWU dv Puv`v c`vb Kib

3,000/- UvKv| wbqvMKvix KZcI mg cwigvY AsK D
Znwej Rbve Avnmvbi c Puv`v w`q _vKb|
Rbve Avnmvb cvBfU wUDkbx _KI DcvRb Ki _vKb| wZwb
gvm gvU 06 (Qq) evP Qv covb| cwZ evP Qv msLv 06
(Qq) Rb| cwZ Qv _K wZwb mvbx MnY Kib gvwmK 4,000/UvKv| wZwb wbRi evmvZB Qv covb|
45

2010-2011 Kiel Ki`vZvi gvU Avq I c`q Kii cwigvY ne

bxPi gZt
eZb LvZt
gvwmK g j eZb
evox fvov fvZv
ev` Kigy g j eZbi 50%

30,000/- 12 gvm
12,750/- 12 =
1,53,000/1,80,000/-

wPwKrmv fvZv (1,000 12)

ev` cKZ eq

12,000/12,000/-

3,60,000/-

k b
k b

Drme evbvm (30,000 2)

Abygvw`Z cwfWU dv
wbqvMKZvi Puv`v (3,000 12)

60,000/-

eZb LvZ Avq =

Abvb Drm LvZ Avqt
wUDkbx _K cv Avq (6 evP 6
Rb 4000 12 gvm)
gvU Avq =
Ki`vq cwiMYbv
(K) c_g 1,65,000/- UvKv ch gvU Avqi Dci ---(L) cieZx 2,75,000/- UvKv ch gvU Avqi Dci -(M) cieZx 3,25,000/- UvKv ch gvU Avqi Dci -(N) cieZx 3,75,000/- UvKv ch gvU Avqi Dci -(O) Aewk 10,44,000/- UvKv gvU Avqi Dci ------

36,000/4,56,000/17,28,000/21,84,000/-

k b
10%
27,500/15%
48,750/20%
75,000/25% 2,61,000/c`q Ki = 4,12,250/-

Ki iqvZ
cwfWU dvwU Abygvw`Z nIqvq Ki`vZv I wbqvMKZvi Puv`vi
Dci Ki`vZv AvqKi iqvZ cveb| G evwlK gvU Puv`v
(6,00012) = 72,000/- UvKvi Dci 10% A_vr 7,200/-

46

UvKv Ki iqvZ wnmve c`q Ki nZ ev` hve| dj bxU c`q

Kii cwigvY ne (4,12,250- 7,200) = 4,05,050/- UvKv|
4| GKRb wkxi Avq Ges Ki cwiMYbv
wgm mvwgbv cvifxb GKRb K wkx| Zuvi wbR^ GKwU Mvbi `j
iqQ| wewfb Abyvb wZwb Zvi `j wbq Mvb cwiekbi gvag
Avq Ki _vKb| 2009-2010 A_ ermi Zuvi Avq I eqi
cwimsLvb wQj G iKgt
wewfb Abyvb msMxZ cwiekbi gvag cvw wQj- 10,00,000/Zuvi wbR^ `j 3Rb mnwkx, 3 Rb h wkx, 2 Rb ZejPx
iqQ| Zv`iK eZb eve` c`vb Kiv nqwQjt
eZb LvZt
3 Rb mnwkx-------3 Rb hwkx-------2 Rb ZejPx---------

3 6000 12 gvm
3 5000 12 gvm
2 3000 12 gvm

2,16,000/1,80,000/72,000/-

wkx`i Wm I hvZvqvZ eve` LiP wQj h_vg 15,000/- UvKv I 2,000/- UvKv|

2010-2011 Kiel wgm mvwgbv cviwfb Gi gvU Avq I c`q

AvqKi ne wbict
msMxZ cwiekb nZ Mm cvwev` eqmg nt
1| eZb eve`
mnwkx --------------hwkx --------------ZejPx ----------------

10,00,000/-

2,16,000/1,80,000/72,000/4,68,000/-

2| Wm I hvZvqvZ ---------------

17,000/4,85,000/-

gvU Avq =

5,15,000/-

Ki`vq cwiMYbv
47

(K) c_g 1,80,000/- UvKv ch gvU Avqi Dci ------(L) cieZx 2,75,000/- UvKv ch gvU Avqi Dci ----10%
(M) Aewk 60,000/- UvKv gvU Avqi Dci ------------- 15%
gvU c`q Ki =

b
27,500/9,000/36,500/-

5| GKRb Wvvii Avq Ges Ki cwiMYbv

Rbve Rvgvj nvq`vi GKwU miKvix nvmcvZvj gwWwmb wefvMi
cavb wnme wbqvwRZ| wZwb 30/06/2010 Bs ZvwiL mgv
eQi bxP `qv eZb fvZv cqQbt
eZb LvZt
gvwmK g j eZb
evox fvov fvZv
wPwKrmv fvZv
Drme fvZv `ywU g j eZbi mgcwigvY

25,600/- UvKv
12,020/- UvKv
500/- UvKv
51,200/- UvKv

wZwb fwel Znwej Pvu`v c`vb Kib gvwmK 5,000/- UvKv|

fwel Znweji Rgv nZ ermi my` AwRZ nqQ 20,000/UvKv| KjvY Znwej I Mvx exgv Znwej Puv`v w`qQb gvwmK
50/- I 40/- UvKv| wZwb 10,00,000/- UvKvi K GP
ZvwjKvfz Kv vbxi kqvi q KiQb|
Ki`vZv cvBfU cvKwUm Ki _vKb| wZwb cwZw`b Mo 10 Rb
bZyb ivMx I 30 Rb cyivZb ivMx `Lb| bZzb ivMxi wd 500/UvKv I cyivZb ivMxi wd 300/- UvKv| Ki`vZv ckvLvZi Rb
Kvb LvZvc msiY Kib bv|

48

2010-2011 Kiel Rbve Rvgvj nvq`vi Gi gvU Avq I AvqKi

cwiMYbv bxP `Lvbv njt
eZb LvZt
evwlK g j eZb (25,600/-
12)
Drme fvZv (25,600/-2)
evox fvov fvZv (12,020/- 12)
ev` Kigy g j eZbi 50%

3,07,200/51,200/144,240/144,240/-

k b

wPwKrmv fvZv (500 12)

ev` Kigy cKZ eq

6,000/6,000/-

k b

fwel Znweji AwRZ m`

ev` Kigy

20,000/20,000/eZb LvZ Avq =

ckv LvZ Avqt

bZyb ivMx
(10Rb 300w`b 500UvKv)
cyivZb ivMx
(30Rb 300w`b 300UvKv)

k b
3,58,400/-

15,00,000/27,00,000/-

gvU cvw = 42,00,000/ev` ckvi mv_ mswk LiP = 14,00,000/ckv LvZ Avq =
gvU Avq =
Ki`vq cwiMYbv
(K) c_g 1,65,000/- UvKv ch gvU Avqi Dci --(L) cieZx 2,75,000/- UvKv ch gvU Avqi Dci -(M) cieZx 3,25,000/- UvKv ch gvU Avqi Dci -(N) cieZx 3,75,000/- UvKv ch gvU Avqi Dci -(O) Aewk 20,18,400 UvKv Avqi Dci -------------

49

10%
15%
20%
25%
c`q Ki =

28,00,000/31,58,400/k b
27,500/48,750/75,000/5,04,600/6,55,850/-

ev` Ki iqvZt
wewbqvMt
fwel Znwej evwlK Puv`v (5000 12)
KjvY Znwej Puv`v (50 12)
kqvi wewbqvM
Mvw exgv Znwej Puv`v (4012)

60,000/600/10,00,000/480/10,61,080/-

wewbqvMi mev P mxgvt

gvU Avqi 25% 7,89,600/A_ev
10,00,000/Gi ga hwU Kg
7,89,600/cKZ wewbqvM 10,61,080/- UvKv Abygv`bhvM mxgvi ekx weavq
7,89,600/- Gi Dci 10% nvi Ki iqvZ chvR ne
bxU c`q Ki =

78,960/5,76,890/-

6| GKRb eemvqxi Avq Ges Ki cwiMYbv

Rbve Kvgvj, eqm 66 eQi, GKwU wWcvUgUvj vii gvwjK|
30/06/2010Bs ZvwiL mgv eQii wnmve weeiYxZ wZwb GB
Z_ c`vb Kibt
weq
Mm gybvdv
jvf-wZ wnmvei wewfb LvZ LiP `vex
bxU gybvdv

1,20,00,000/- UvKv
18,00,000/- UvKv
10,00,000/- UvKv
8,00,000/- UvKv

G eQi wZwb 30,000/- UvKv AwMg AvqKi cwikva KiQb Ges

1,20,000/- UvKvi mqc q KiQb|
G Avqi Rb Ki`vZvi 2010-2011 Ki eli gvU Avq I c`q
Ki`vq bxPi gZ net gvU Avq = 8,00,000/- UvKv|
Ki`vq cwiMYbv (65 eQii Dai cyi l Ki`vZv`i
Kigy Avqi mxgv 1,80,000/-)
(K) c_g 1,80,000/- UvKv ch@ gvU Avqi Dci
50

--(L) cieZx 2,75,000/- UvKv ch@ gvU Avqi

Dci (M) cieZx 3,25,000/- UvKv ch gvU Avqi Dci
(N) cieZx 20,000/- UvKv ch gvU Avqi Dci --

10%

b
27,500/-

15%

48,750/-

20%
c`q Ki =

4,000/80,250/-

ev` Ki iqvZt
wewbqvMt
mqc q

1,20,000/-

wewbqvMi mev P mxgvt

gvU Avqi 25% 2,00,000/A_ev 10,00,000/Gi ga hwU Kg
2,00,000/cKZ wewbqvM 1,20,000/- UvKv dj GB wewbqvMi
Dci 10% nvi Ki iqvZ chvR ne ------------bxU c`q Ki =
ev`t AwMg cwikvwaZ Ki =
wiUvbi mv_ cwikvahvM Ki =

12,000/68,250/30,000/38,250/-

7| grm Lvgvixi Avq

Rbve Kvgvj Zuvi cvq `yB weNv AvqZbi cyKzi gvQi Pvl Kib|
1jv Rvbyqvix 09 nZ 31k wWm^i 09 Bs Zvs ch@ mgq
D cyKzi nZ gvU 10,00,000/- UvKvi gvQ weq Kiv nq|
GKB mgq gvQ Pvli Rb Rbve Kvgvji eq bxP `qv njvt
gvQi Lvevi eve` eqt 1,00,000/cyKzii cvnviv`vi `yBRbi eZb-RbcwZ gvwmK 2,000/- UvKv nvi|
gvQi Pvl cwiPhvq wbqvwRZ `yBRb KgPvixi eZb- RbcwZ gvwmK 3,000/- UvKv nvi|
gvQ aivi Rb Rj`i cvwikwgK c`vb- gvU = 25,000/- UvKv|
Rbve Kvgvj gvQ Pvli Rb evsK _K 10% my` FY MnY Kib gvU 5,00,000/- UvKv|

51

2009 mbi gvSvgvwS mgq GB FY MnY Kiv nq| wZwb miKvix

e q wewbqvM KiQb gvU 1,00,000/- UvKv| wZwb Zvui gvQ
Pvli eemvqi Rb wbqwgZfve LvZvc msiY Kib| Rbve
Kvgvji 2010-2011 Ki el gvU Avq I Ki`vq ne bxPi gZt
gvQ weq _K cvw

= 10,00,000/-

ev` eqmgnt
1| gvQi Lvevii Rb
2| cvnviv`vii eZb (2 Rb 200 12)
3| KgPvixi eZb (2 Rb 300 12)
4| gvQ aivi eq
5| evsK my` (6 gvmi)
gvU LiP
bxU Avq

= 1,00,000/= 48,000/= 72,000/= 25,000/= 25,000/= 2,70,000/= 7,30,000/-

Ki`vZv hnZz Zvi c`wkZ Avqi 10% A_vr (7,30,00010%)

= 73,000/- UvKvi AwaK miKvix e q wewbqvM KiQb mnZz
gvQ Pvl LvZ wbi wcZ Avqi Rb Ki`vZvK Kvb AvqKi
cwikva KiZ ne bv| DjL Rbve Kvgvji gvQ Pvl LvZ Avq
1,50,000/- UvKvi Kg nj e qi kZ chvR nZv bv|
Kejgv c`wkZ Avq 1,50,000/- UvKvi ekx njB c`wkZ Avqi
Kgc 10% miKvix e q wewbqvM KiZ ne|
=== 0 ===

52