Lhac 202

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.ki=kksa dk fuxZe ,oa ekspu
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vf/xe ms';
bl v;k; dks i<+us osQ mijkar

vki %
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.ki=k iwath ls vk'; rFkk .ki=k

,oa va'kksa osQ chp varj crk losQaxsA
fofHkUu izdkj osQ .ki=kksa dk o.kZu
dj losQaxsA
.ki=k osQ fuxZe dks leewY;] cV~Vk
rFkk izhfe;e osQ lkFk jkstukepk dh
izfof"V;k ntZ dj losQaxsA
udnh osQ vykok .ki=k osQ fuxZe
dh ladYiuk dh O;k[;k vkSj ys[kkadu
dj losQxa As
laikf'Zod izfrHkwfr osQ :i esa .k
i=k osQ fuxZe dh ladYiuk dh O;k[;k
vkSj ys[kkadu dj losQaxsA
.ki=k osQ fuxZe dks fuxZe dh fofHkUu
fLFkfr;ksa rFkk ekspu dh vof/;ksa osQ
lkFk jkstukepk izfof"V;k vfHkfyf[kr
dj losQxa As
daiuh osQ rqyu i=k esa .ki=k osQ
fuxZe ls lacfa /r en dks n'kkZ losQxa As
.ki=k fuxZeu ij cV~Vk@gkfu osQ
viys[ku dh fof/;ksa dh O;k[;k
dj losQxa As
.ki=k osQ ekspu dh fof/;ksa dh
O;k[;k vkSj ys[kkadu dj losQxa As
fu{ksi fuf/ dh ladYiuk .ki=kksa
osQ ekspu esa blosQ mi;ksx dh
O;k[;k vkSj ys[kkadu dj losQaxsA
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,d daiuh viuh iwth va'kksa osQ fuxZe }kjk fufeZr djrh gSA ysfdu
va'k fuxZe }kjk mxkgs x, iQaM dHkh&dHkh oaQiuh dh nh?kZdkfyd
fokh; vko';drkvksa dks iwjk djus osQ fy, i;kZIr ugha gksrs gSaA
blhfy, vf/drj daifu;k .ki=kksa osQ ek;e nh?kZdkfyd iQaM
dk fuekZ.k djrh gSa tks fd ;k rks futh O;oLFkk dk jkLrk viukrh
gS ;k fiQj mls lkoZtfud :i ls turk ls izkIr djrh gSA .ki=kksa
osQ ek;e ls mxkgk x;k fok nh?kZdkfyd .k osQ uke ls Hkh tkuk
tkrk gSA ;g v;k; .ki=kksa osQ fuxZe ,oa ekspu vkSj vU;
lacaf/r igywvksa ij fopkj djrk gSA
2- 1
mi[kaM
.ki=k dk vk'k;
.ki=k % ^.ki=k* (fMcsapj) 'kCn ySfVu Hkk"kk osQ ^fMcs;j* 'kCn

ls fy;k x;k gS ftldk rkRi;Z dt+Z ysuk gSA .ki=k ,d fyf[kr
foi=k gS tks daiuh dh lkekU; eksgj osQ varxZr ,d .k dk
vfHkKku djkrk gSA blesa ,d fof'k"Vhr vof/ osQ ckn ;k ,d
e;kof/ ij ;k daiuh osQ ,d fodYi ij ifj'kks/u vkSj ,d fLFkj
nj ij C;kt pqdkSrh osQ fy, tksfd lkek;Ur% vZokf"kZd ;k okf"kZd
frfFk ij ns; gksrk gS] ,d vuqc/
a lekfgr jgrk gSA daiuh vf/fu;e
1956 dh /kjk 2(12) osQ vuqlkj ^.ki=k* (fMcsapj) osQ varxZr
.ki=k LVkWd] ckM (ca/&i=k) rFkk ,d daiuh dh vU; izfrHkwfr;k
'kkfey gksrh gS tksfd daiuh dh ifjlaifk;ksa ij ,d izHkkj la?kfVr
dj ldrh gS vFkok ughaA
bZa-Fkkel & ^^,d .ki=k daiuh dh eksgj osQ varxrZ ,d
izys[k gS tks fu;fer vof/ osQ varjky ls pqdkSrh osQ fy,
76
ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k
,d ifjyf{kr (ewy jkf'k) ,oa C;kt dks miyC/ djkrk gS tksfd izk;% daiuh dh ifjlaifk
ls ,d fLFkj ;k py izHkkj ij lqjf{kr gksrk gS tks fd ,d daiuh .k dks vfHkKkfir djrk
gSA**
VksiQkWe% .ki=k ,d izys[k gS tks daiuh osQ }kjk izk;% /kjd }kjk izkIr .k osQ izek.k osQ :i esa
fn;k tkrk gS vkSj lkekU;r% ,d izHkkj }kjk lqjf{kr gksrk gSA**
fpV~Vh ts- ^^.ki=k dk rkRi;Z ,d ,sls izys[k ls gS tks fd ;k rks .k fufeZr djrk gS ;k mls
vfHkLohr djrk gS vkSj ,slk dksbZ Hkh izys[k tks bu nksuksa gh ifjfLFkfr;ksa dks iwjk djrk gks**
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ckaM% ckaM Hkh ,d fyf[kr izi=k gS tks .k dk vfHkKku djrk gSA ijaijkxr :i es ckaM osQoy ljdkj
}kjk fuxZfer fd;s tkrh gSA fdarq vc v/Z&ljdkjh vkSj xSj&ljdkjh laLFkkvksa }kjk .k osQ izek.k osQ :i
esa tkjh fd;s tkrs gSaA ^.ki=k* vkSj ^ckaM* vc] 'kCnksa dk iz;ksx varcZny fd;k tk jgk gSA
2-2
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va'k vkSj .ki=k osQ chp varj
LokfeRo ,d va'k /kjd daiuh dk Lokeh gksrk gS tcfd .ki=k /kjd osQoy ,d .knkrk (ysunkj)
gksrk gSA va'k LokfeRo iwath dk ,d vax gS tcfd .ki=k ,d dtZ izkIr iwath dk fgLlk gSA
izfriQy va'k ij izR;k; dks ykHkka'k osQ uke ls tkuk tkrk gS tcfd .ki=k ij iR;k; dks C;kt osQ
uke ls tkurs gSaA va'k ij izkIr gksus okys izfriQy dh nj fHkUu o"kks esa fofHkUurk iw.kZ gks ldrh gS tksfd
daiuh osQ ykHk ij fuHkZj djrh gS tcfd .ki=kksa ij C;kt dh nj fLFkj gksrh gSA ykHkka'k dk Hkqxrku
ykHk dk ,d fofu;kstu gksrk gS tcfd C;kt dk Hkqxrku ykHk ij ,d izHkkj gS vkSj bls rc Hkh pqdk;k
tkuk gksrk gS pkgs daiuh esa dksbZ Hkh ykHk ugha gqvk gksA
ifj'kks/u ;k pqdkSrh& lkekU;r% va'k dh jkf'k dh okilh ifj'kks/u daiuh osQ thou Hkj ugha gksrh gS
tcfd .ki=k dk fuxZe ,d fof'k"V vof/ osQ fy, gksrk gS vkSj .ki=k ml vof/ osQ ckn 'kks;
gksrs gSaA gkykafd daiuh vf/fu;e 1956 esa fd, x, 1998 os la'kks/u esa daifu;ksa dks cktkj ls vius
va'k okil [kjhnus dh vuqefr iznku dj nh Fkh] fo'ks"k:i ls ,slk rc djus dh vuqefr gS tc cktkj
esa mlosQ va'k dk ewY; iqLrd ewY; ls de gksA
ernku vf/dkj& va'k /kjdksa dks ernku dk vf/dkj gksrk gS tcfd .ki=k /kjd izk;% fdlh Hkh rjg
osQ ernku vf/dkj dk ykHk ugha ikrs gSaA
fuxZe ij cV~Vk % va'k ,oa .ki=k nksuksa gh ,d cV~Vs ij fuxZfer fd, tk ldrs gSaA gkykafd] va'kksa dk
fuxZeu daiuh vf/fu;e 1958 dh /kjk 79 osQ izko/ku osQ vuqlkj vuqowQy cV~Vs ij fuxZfer fd;k tk
ldrk gS tks fd vuqc djrk gS fd cV~Vs dh nj fuf'pr :i ls vafdr ewY; osQ 10% ls vf/d
ugha gksuh pkfg,A
lqj{kk va'k fdlh Hkh izdkj ls lqjf{kr ugha gksrk gS tcfd .ki=k izk;% lqj{kfr gksrk gS vkSj daiuh dh
ifjlaifk;ksa osQ ij ,d fLFkj ;k py izHkkj dk ogu djrk gSA
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ifjorZuh;rk& va'k dks .ki=k osQ :i esa ugha ifjofrZr fd;k tk ldrk gS tcfd .ki=k dks va'k esa
ifjofrZr fd;k tk ldrk gS] c'krsZ fd fuxZe osQ fu;e ,slh O;oLFkk j[krs gksa vkSj rc ,sls ekeys esa
bUgsa ifjorZuh; .ki=k osQ uke ls tkuk tkrk gSA
2.3
.ki=kksa osQ izdkj
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,d daiuh fofHkUu izdkj osQ .ki=k tkjh dj ldrh gS ftUgsa fuEukuqlkj oxhZr fd;k tk ldrk gSA
2 - 3 -1
lqj{kk osQ n`f"Vdks.k ls
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(d) jf{kr .ki=k% jf{kr .ki=kksa dk vk'k; mu .ki=kksa ls gS tgk Hkqxrku dh vnk;xh u dj ikus
dh fLFkfr osQ ms'; ls daiuh dh ifjlaifk;ksa ij ,d izHkkj LFkkfir fd;k tkrk gSA ;g izHkkj
fLFkj ;k py gks ldrk gSA ,d fLFkj izHkkj ,d fof'k"V ifjlaifk ij LFkkfir fd;k tkrk gS
tcfd py izHkkj daiuh dh lkekU; ifjlaifk;ksa ij LFkkfir fd;k tkrk gSA fLFkj izHkkj mu
ifjlaifk;ksa osQ izfr LFkkfir fd;k tkrk gS tks fd daiuh osQ }kjk izpkyu osQ fy, /kfjr gksrs
gS u fd fch osQ vk'; osQ fy, tcfd py izHkkjksa osQ varxZr os lHkh ifjlifr;k 'kkfey gksrh
gSa tks lqjf{kr ysunkjksa gsrq fufnZ"V gksus ls cfg"r gSaA
([k) vjf{kr .ki=k vjf{kr .ki=kksa dk daiuh dh ifjlaifk;ksa ij ,d fof'k"V izHkkj ugha gksrk
gSA gkykafd] vdkj.k gh bu .kksa ij ,d py izHkkj LFkkfir fd;k tk ldrk gSA lkekU;r% bl
izdkj osQ .ki=k tkjh ugha fd, tkrs gSaA
2-3-2-
vof/ dh n`f"Vdks.k ls
(d) ekspuh; .ki=k ekspuh; .ki=k os gksrs gSa tks ,d fof'k"V vof/ dh lekfIr ij ,deq'r
jkf'k osQ :i esa ;k daiuh osQ thou osQ nkSjku fdLrksa esa ns; gksrs gSaA bu .ki=kksa dks leewY;
ij ;k vf/ykHk jkf'k ij eksfpr fd, tk ldrs gSaA
([k) vekspuh; .ki=k vekspuh; .ki=kksa dks ^LFkk;h* .ki=k osQ uke ls Hkh tkuk tkrk gS D;ksfa d
daiuh bl izdkj osQ .ki=kksa osQ fuxZe }kjk m/kj izkIr O; osQ ifj'kks/u osQ fy, Hkh vuqca/
ugha nsrh gSA ;s .ki=k daiuh dh lekfIr ij ;k ,d nh?kZdkfyd vof/ dh lekfIr ij
'kks/uh; gksrs gSaA
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2-3.3
ifjorZuh;rk dh n`f"Vdks.k ls
(d) ifjorZuh; .ki=k ;s os .ki=k gSa tks lerk va'k esa ifjorZuh; gksrs gSa ;k fiQj fdlh Hkh vU;
izfrHkwfr esa ;k rks daiuh osQ fodYi ij ;k .ki=k /kjd osQ fodYi ij ifjofrZr gksrs gSa] bUgsa
ifjorZuh; .ki=k dgrs gSaA ;s .ki=k ;k iw.kZrk ifjorZuh; gksrs gSa ;k vakf'kd ifjorZuh;
gksrs gSaA
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([k) vifjorZuh; .ki=k ;s os .ki=k gSa ftUgsa va'k esa ifjofrZr ugha fd;k tk ldrk ;k fdlh
vU; izfrHkwfr esa ugha cnys tk ldrs gSAa bUgsa vifjorZuh; .ki=k dgrs gSAa daifu;ksa }kjk fuxZfer
fd, tkus okys vf/drj .ki=k blh Js.kh esa vkrs gSaA
2-3-4 owQiu
nj dh n`f"Vdks.k ls
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(d) fof'k"V owQiu nj .ki=k ;s .ki=k fof'k"V C;kt nj ij tkjh fd, tkrs gSa ftls fd owQiu
nj dgk tkrk gSA ;s fof'k"V njsa ;k rks fLFkj gks ldrh gSa ;k py (vfLFkj)A py C;kt njks
dks izk;% cSad dh nj osQ lkFk tksM+k tkrk gSA
([k) 'kwU; owQiu nj .ki=k bu .ki=kksa osQ lkFk C;kt dh dksbZ fof'k"V nj ogu ugha djrs gSaA
fuos'kdksa dks {kfriwfjr djus dh n`f"V ls bl izdkj osQ .ki=k okLrfod cV~Vs (NwV) osQ lkFk
tkjh fy, tkrs gSa vkSj lkosQfrd ewY; rFkk fuxZe ewY; osQ chp varj dks C;kt dh jkf'k osQ
:i esa fu:fir fd;k tkrk gS tks .ki=k dh dkykof/ ls lacaf/r gksrh gSA
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2-3-5 iathdj.k
osQ n`f"Vdks.k ls
(d) iathr .ki=k% iathr .ki=k og .ki=k gSa ftUgsa daiuh }kjk j[ks x, ,d jftLVj esa uke]
irk rFkk .ki=k /kjdrk dh fof'k"Vrkvksa osQ lHkh fooj.kksa lfgr izfo"V fd;k tkrk gSA ,sls
.ki=kksa dk gLrkarj.k osQoy ,d fu;fer gLrkarj.k foys[k osQ dk;kZUo;u }kjk fd;k tk ldrk
gSA
([k) okgd .ki=k% okgd .ki=k og .ki=k gSa ftUgsa fMyhojh ;k lqiqnZxh osQ rjhd+s ls gLrkarfjr
fd;k tk ldrk gS vkSj daiuh .ki=k /kjdksa dk dksbZ fjdkMZ ugha j[krh gSA .ki=kksa ij C;kt
dk Hkqxrku ml O;fDr dks fd;k tkrk gS tks bl izdkj osQ .ki=kksa esa layXu C;kt owQiu dks
izLrqr djrk gSA
.ki=kksa@ckaM osQ izdkj
lqj{kk
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lqjf{kr@
oa/d
.ki=k
vlqjf{kr@
lk/kj.k
.ki=k
vkof/d
ekspuh;
.ki=k
ekspu dh
fof/
LFkkbZ
vekspuh;
.ki=k
ifjorZ u h;
.ki=k
iw.kZ
ifjoruh;
.ki=k
vifjorZuh;
.ki=k
vkaf'kd
ifjoruh;
.ki=k
ow Q iunj
'kwU; fof'k"V
oqQiu
nj
.ki=k
iathdj.k
iathr
.ki=k
okgd
.ki=k
79

2.4
.ki=kksa dk fuxZe
.ki=kksa osQ fuxZe dh izf;k Bhd oSlh gh gksrh gS tSlk fd va'kksa osQ fuxZe ij gksrh gSA Hkkoh ;k
vfHkiszfjr fuos'kd daiuh }kjk tkjh fd, x, fooj.k&i=k osQ vk/kj ij .ki=k osQ fy, vkosnu djrk
gSA blosQ fy, daiuh ;k rks iwjh jkf'k dks vkosnu i=k osQ lkFk ekx ysrh gS ;k fiQj vkosnu i=k ij fdLrksa
osQ :i esa rFkk vkcaVu osQ le; rFkk fofo/ ekxksa ij jkf'k yh tkrh gSA .ki=kksa dks leewY; ij] izhfe;e
osQ lkFk ;k cV~Vs tkjh fd;k tkrk gSA bUgsa jksdM+ osQ vfrfjDr izfriQy ;k laikf'Zod izfrHkwfr osQ fy,
Hkh fd;k tk ldrk gSA
2.4.1
jksdM+ osQ fy, .ki=k dk fuxZe
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.ki=kksa dks leewY; ij rc fuxZe fd;k tkrk gS tc mudk fuxZe ewY; vafdr ewY; osQ cjkcj gksA ,sls
fuxZe gsrq jkstukepk izfof"V fuEukuqlkj vfHfyf[kr dh tkrh gSA
(d) ;fn iwjh jkf'k ,d fdLr esa yh tkrh gS %
(i) vkosnu i=k ij O; (/u) dh izkfIr ij
cSad [kkrk
uke
.ki=k vkosnu o vkcaVu [kkrs ls
(ii) vkcaVu djus ij
.ki=k vkosnu o vkcaVu [kkrk
uke
.ki=k [kkrs ls
([k) ;fn .ki=k jkf'k nks fdLrksa esa izkIr dh tkrh gS%
(i) vkosnu jkf'k dh izkfIr ij
cSad [kkrk
uke
.ki=k vkosnu [kkrs ls
(ii) vkosnu jkf'k dks vkcaVu ij lek;ksftr djus osQ fy,
.ki=k vkosnu [kkrk
uke
.ki=k [kkrs ls
(iii) 'ks"k jkf'k osQ fy, vkcaVu
.ki=k vkcaVu [kkrk
uke
.ki=k [kkrs ls
(iv) vkcaVu jkf'k osQ izfIr ij
cSad [kkrk
uke
.ki=k vkcaVu [kkrs ls
(x) ;fn .ki=k jkf'k dks nks ls vf/d fdLrksa esa izkIr fd;k x;k gS rks vfrfjDr izfof"V;k%
(i) igys okgu (Hkkx) ij
.ki=k izFke ekax ij
uke
.ki=k [kkrs ls
(ii) igys ekax dh izkfIr ij
cSad [kkrk
uke
.ki=k izFke ekx [kkrs ls
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fVIi.kh% Bhd blh izdkj dh izfof"V;k f}rh; ;k r`rh; ekx ij dh tkrh gSA lkekU;r%] iwjh jkf'k vkosnu osQ lkFk
;k nks fdLrksa esa yh tkrh gS vFkkZr vkosnu i=k ,oa vkcaVu ij yh tkrh gSA nks ls vf/d fdLrksa esa ekx
cgqr nqyZHk fLFkfr esa gksrh gSA
mnkgj.k
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,chlh fyfeVsM us izfr .ki=k 100 #- osQ 10,000 .ki=k tkjh fd, ftlesa vkosnu ij 30 #- vkSj
vkcaVu ij 'ks"k jkf'k ns; gSA turk us 9,000 #- osQ .ki=kksa osQ fy, vkosnu fd;k tks iw.kZr% vkcafVr
Fks vkSj mi;qDr visf{kr jkf'k izkIr dh xbZA ,chlh fyfeVsM osQ [kkrksa (iqLrdksa) esa jkstukepk izfof"V;k
rFkk rqyu&i=k rS;kj djsaA
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, ch lh fyfeVsM dh iqLrdsa
jkst+ukepk
frfFk
fooj.k
cSad [kkrk
12%
(9,000
c-i`
la-
uke
uke
jkf'k
(#-)
2,70,000

.ki=kksa ij vksonu jkf'k izkIr dh xbZ)
12%
2,70,000
.ki=k vkosnu [kkrk

12% .ki=k [kkrs ls
(vkosnu jkf'k dks .ki=k [kkrs esa gLrkarfjr
fd;k x;k)
uke
12%
.ki=k vkcaVu [kkrk

.ki=k [kkrs ls
(9,000 vkcafVr .ki=kksa ij cdk;k
@ 70 izfr .ki=k)
uke
cSad [kkrk
uke
2,70,000
2,70,000
6,30,000
12%
6,30,000
12% .ki=k vkcaVu [kkrs ls

(vkcaVu ij izkIr dh xbZ jkf'k)
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nkf;Ro
12%
.ki=k
osQoy lacaf/r vkadM+s
tek
jkf'k
(#-)
&&&&&&& dks ,chlh fyfeVM dk rqyu i=k

jkf'k ifjlafIk;k
(#-)
10,00,000 cSadLFk jksdM+
6,30,000
6,30,000
jkf'k
(#-)
10,00,000
81

2-4.2
cV~Vs ij .ki=k dk fuxZe
tc .ki=k dks mlosQ vafdr ewY; ls de nj ij tkjh fd;k tkrk gS rks .ki=kksa dk cV~Vk ij fuxZe
dgykrk gSA mnkgj.k osQ fy;s] 100 #- vafdr ewY; osQ .ki=k dk 95 #- ij fuxZe] izfr .ki=k
5 #- cV~Vs ij fuxZe dgyk,xkA cV~Vs ij .ki=k dk fuxZe iwath gkfu gS vkSj mlosQ iw.kZ viys[ku rd
rqyu i=k esa ^fofo/ O;;ksa* 'kh"kZ osQ varZxr n'kkZ;k tkrk gSA .ki=kksa osQ thoudky esa .ki=k fuxZe ij
cV~Vs dk viys[ku ykHk&o&gkfu [kkrs dks uke dj osQ ;k iwathxr ykHk esa ls fd;k tkrk gSA
daiuh vf/fu;e] 1956 ,d .ki=kksa dks cV~Vs ij fuxZfer djus osQ fy, dksbZ Hkh izfrca/ ugha
yxkrk gSA gkykafd ifjorZuh; .ki=kksa dh cV~Vs ij tkjh ugha fd;k tk ldrk gS] ;fn bUgsa rqjUr gh
ifjofrZr fd;k tkuk gksA
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mnkgj.k 2
Vh oh diksusaVl fyfeVsM us izfr .ki=k 100 #- ij izfr .ki=k 10,000] 12% .ki=kksa dks 5% osQ
cV~Vs ij fuxZfer fd;s tks fuEuor ns; gSaA
vkosnu ij
40 #vkcaVu ij
55 #bldh jkstukepk izfof"V;ksa dks jksdM+ lfgr djsa rFkk ;g ekudj pysa fd bldh lHkh fdLrsa
;Fkkuqlkj izkIr gqbZ gSA blosQ lkFk gh rqyu i=k dk mi;qDr Hkkx Hkh n'kkZ;sA
gy
Vhoh daiksusaV~l fy- dh [kkrk iqLrosaQ

jkst+ukepk
fooj.k
c-i`l-
frfFk
cSad [kkrk
uke
uke
jkf'k
(#-)
4,00,000
12% .ki=k vkosnu

(30% vkosnu jkf'k izfr
[kkrs ls
.ki=k ls izkIr)
12% .ki=k vkosnu [kkrk
12% .ki=k [kkrs ls
(vkosnu jkf'k ls .ki=k [kkrs esa gLrkarj.k)
12% .ki=k vkcaVu [kkrk
.ki=k osQ fuxZe ij cV~Vk [kkrk
12% .ki=k (.ki=k) [kkrs ls
(.ki=k ij cdk;k vkcaVu jkf'k)
o
n
cSad [kkrk
12%
.ki=k vkcaVu [kkrs

.ki=k ij vkcaVu jkf'k dh izkfIr
tek
jkf'k
(#-)
4,00,000
uke
4,00,000
4,00,000
uke
5,50,000
50,000
6,00,000
uke
5,50,000
5,50,000
82

Vh oh daiksusaV~l fy- dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
cSadLFk jksdM+
10,00,000 fofo/ O;;
.ki=k osQ fuxZe ij cV~Vk
nkf;Ro
lqjf{kr .k
.ki=k
12%
jkf'k
(#-)
9,50,000
50,000
d
e
h
s
osQoy lacaf/r vkadM+s

2 - 4 -3
izhfe;e ij fuxZfer .ki=k

izhfe;e ij fuxZfer .ki=k mls dgk tkrk gS tc bldk ewY; lk/kj.k ewY; ls vf/d izHkkfjr fd;k
tkrk gSA mnkgj.k osQ fy, 100 #- osQ .ki=k fuxZe ij 110 #- ekaxs tk, (;gk ij 10 #- izhfe;e gS)A
izhfe;e dh jkf'k osQ fy, [kkrs ls izfrHkwfr izhfe;e [kkrs esa tek fd;k tkrk gS vkSj rqyu i=k osQ nkf;Ro
osQ i{k esa fuf/ ,oa vf/'ks"k varxZr n'kkZ;k tkrk gSA
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
mnkgj.k 3
,Dl okbZ tsM baMLVht fy- us izfr .ki=k 100 #- ij 2,000, 10% .ki=kksa dks 10 #- izhfe;e ij
fuxZfer fd;k tks fuEukuqlkj ns; gS
vkosnu ij
50 #vkcaVu ij
60 #lHkh .ki=k iw.kZr% vfHknk gq, vkSj laiw.kZ jkf'k ;Fkksfpr izkIr gqbZA daiuh dh [kkrk iqLrdksa esa
jkstukepk izfof"V;k vfHkfyf[kr djsa lkFk gh rqyu i=k Hkh rS;kj djsaA
gy
,Dl okbZ tsM baMLVht fy- dh [kkrk iqLrosaQ
jkstukepk
frfFk
fooj.k
o
n
cSad [kkrk
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,00,000
10%
(10%
10%

.ki=k ij izkIr vkosnu jkf'k ls)
.ki=k vkosnu [kkrk

10% .ki=k [kkrs ls
vkosnu ij vkosnu jkf'k dk gLrkarj.k
1,00,000
uke
1,00,000
1,00,000
83

10%
.ki=k vkcaVu [kkrk

10% .ki=k [kkrs ls
izfrHkwfr izhfe;e [kkrs ls
(izhfe;e lfgr .ki=k ij cdk;k vkcaVu jkf'k)
uke
cSad [kkrk
uke
1,20,000
1,00,000
20,000
10%
1,20,000
d
e
h
s
1,20,000

(vkcaVu jkf'k izkIr)
,Dl okbZ tsM baMLVht fy- dk rqyu i=k
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
nkf;Ro
fuf/ ,oa vf/'ks"k

izfrHkwfr izhfe;e
jf{kr dtZ
10% .ki=k
jkf'k ifjlaifk;k
(#-)
cSadLFk jksdM+
20,000
2,20,000
2,00,000
2,20,000
* osQoy
jkf'k
(#-)
2,20,000
mi;qDr vkadM+s
mnkgj.k
,- fyfeVsM us izfr .ki=k 100 #- ij 5,000, 10% .ki=k 10 #- osQ izfr .ki=k izhfe;e ij fuxZfer fd,,
tks fuEukuqlkj ns; gSaA
vkosnu i=k
25 #vkcaVu i=k
45 #- (izhfe;e lfgr)
igyh ,oa vafre ekx ij
40 #lkjs .ki=k iw.fr vfHkDr gq, vkSj lHkh jkf'k ;Fkkuqlkj izkIr gqbZA daiuh dh [kkrk iqLrdksa esa lHkh vko';d
izfof"V;k vfHkfyf[kr djsaA ;g Hkh fn[kk,a fd rqyu i=k esa jkf'k oSQls n'kkZ,axsA
o
n
84
gy
, fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
frfFk
cSad [kkrk
c-i`lauke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
1,25,000
10%
(10%

.ki=kksa ij vkosnu jkf'k izkIr gqbZ)
1,25,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
10%
.ki=k vkosnu [kkrk

.ki=k [kkrs ls
(vkosnu ij vkosnu jkf'k dk gLrkarj.k)
uke
10%
.ki=k dk vkcaVu [kkrk

10% .ki=k [kkrs ls
(.ki=kksa ij cdk;k vkcaVu jkf'k, izhfe;e lfgr)
uke
cSad [kkrk
uke
1,25,000
10%
1,25,000
2,25,000
1,75,000
50,000
2,25,000
10%
2,25,000

(vkcaVu jkf'k izkIr)
10%
.ki=k izFke o vafre ekx [kkrk

.ki=k [kkrs ls
(.ki=kksa ij cdk;k izFke o vafre ekx jkf'k)
uke
cSad [kkrk
uke
2,00,000
10%
2,00,000
10%
.ki=k izFke ,oa vafre ekx [kkrs ls

(izFke o vafre ekx jkf'k izkIr)
o
n
nkf;Ro
fuf/ vkSj vf/'ks"k

izfrHkwfr izhfe;e
lqjf{kr .k
10% .ki=k
frfFk&&&&& dks , fyfeVsM dk rqyui=k

jkf'k ifjlaifk;k
(#-)
cSadLFk jksdM+
2,00,000
2,00,000
jkf'k
(#-)
5,50,000
50,000
5,00,000
5,50,000
5,50,000
85

2-5
vf/ vfHknku
tc turk dks izLrkfor fd, x, .ki=kksa ls vf/d (la[;k esa .ki=kks)a osQ fy, vkosnu fd, tkrs gSa rc
bl fuxZe dks vf/&vfHknku dgrs gSa gkykafd ,d daiuh ml ek=kk (la[;k) ls vf/d .ki=k vkoafVr
ugha dj ldrh ftrus osQ fy, vfHknku vkeaf=kr fd;s x;s .k blfy, vf/&vfHknku ij izkIr dh xbZ
vf/dre jkf'k ;|fi vkcaVu esa lek;kst
a u osQ fy, jksdh tk ldrh gS vkSj lacfa /r ekax dh tk ldrh
gSA ysfdu vkosnd ls izkIr dh xbZ og jkf'k] ftl ij .ki=k ugha vkcafVr fd, x,] mUgsa okil dh tk,xhA
d
e
h
s
mnkgj.k 5
,Dl fyfeVsM us 40 #- vkosnu ij rFkk 60 #- vkcaVu ij ns; j[krs gq, izfr .ki=k 100 #- ij 10,000]
10% .ki=kksa dks fuxZfer fd;kA turk us 14]000 .ki=kksa osQ fy, vkosnu fd,A 9,000 .ki=kksa osQ
fy, iw.kZ vkosnu Lohr fd, x,A 2,000 .ki=kksa osQ fy, vkosnuksa ij 1,000 .ki=k vkcafVr fd,
x,A 'ks"k vkosnuksa dks vLohdk;Z dj fn;k x;kA
lkjh jkf'k ;Fkkuqlkj izkIr gqbZ FkhA bu ysu nsuksa dh jkstukepk esa izfof"V;k nsaA
gy
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
,Dl fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
frfFk
cSad [kkrk
12% .ki=k vkosnu [kkrs ls

(14,000 .ki=kksa ij izkIr vkosnu
10% .ki=k [kkrs ls
(10,000 .ki=kksa osQ vkcaVu
uke
jkf'k
(#-)
uke
5,60,000
tek
jkf'k
(#-)
5,60,000
jkf'k)
uke
4,00,000
4,00,000
ij vkosnu
jkf'k dk gLrkarj.k)
uke
cSad [kkrs ls
(vLoho`Qr vkosnuksa ij izkIr vkosnu jkf'k dh /u okilh)
12% .ki=k vkcaVu [kkrk
12% .ki=k [kkrs ls
(10,000 .ki=kksa osQ vkcaVu ij cdk;k jkf'k)
cSad [kkrk
uke
.ki=k vkosnu [kkrk
uke
(1,000 .ki=kksa ij vf/'ks"k vkosnu jkf'k dks
.ki=k vkcaVu [kkrs esa gLrkarj.k fd;k x;k rFkk
cdk;k 'ks"k izkIr fd;k x;k)
o
n
c-i`la-
1,20,000
1,20,000
6,00,000
6,00,000
5,60,000
40,000
6,00,000
86
2-6
jksdM+ osQ vfrfjDr izfriQy ij .ki=kksa dk fuxZeu
dHkh&dHkh daiuh foozsQrkvksa ls ifjlaifr;k [kjhnrh gS vkSj jksdM+ Hkqxrku djus dh vis{kk izfriQy osQ
fy, .ki=k tkjh dj nsrh gSA bl izdkj osQ .ki=k fuxZeu dks jksdM+ osQ vfrfjDr izfriQy ij fuxZfer
.ki=k dgrs gSaA bu ekeyksa esa .ki=k dks leewY; ij ;k izhfe;e jkf'k ij ;k cV~Vs ij tkjh fd, tk
ldrs gSaA blosQ ckn ,slh fLFkfr;ksa esa Mkyh xbZ izfof"V;k Bhd oSls gh gksrh tks fd jksdM+ osQ vykok
izfriQy gsrq va'kksa osQ fy, dh tkrh gS] tks fd fuEufyf[kr gksrh gSa%
d
e
h
s
1-
ifjlaifk;ksa osQ ; ij
fofo/ ifjlaifr;k [kkrk
foozQs rk ls
2- .ki=kksa osQ fuxZeu ij
(d) leewY; ij
foozQs rk
.ki=k [kkrs ls
([k) izhfe;e ij
foozsQrk [kkrk ls
.ki=k [kkrs ls
(x) cV~Vs ij
foozQs rk
cVVs ij fuxZfer .ki=k [kkrk
.ki=k [kkrs ls
uke
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
uke
uke
uke
mnkgj.k 6
vk'khokZn daiuh fyfeVsM us vU; daiuh ls 2]00]000 #- dh iqLrd ewY; dh ifjlaifr;k [kjhnha vkSj
;g lgefr cuh fd [kjhn izfriQy dk Hkqxrku] izfr.ki=k 100 #- ij 2000 10% .ki=kksa osQ fuxZe
}kjk fd;k tk,xkA vko';d jkstukepk izfof"V;k vfHkfyf[kr djsaA
gy
vk'khokZn daiuh fyfeVsM dh iqLrosaQ
jkstukepk
frfFk
fooj.k
o
n
fofo/ ifjlaifk;k [kkrk

foozQs rk ls
(foozsQrk) ls ifjlaifk;ksa dh [kjhn ij)
foozQs rk
10% .ki=k [kkrs ls
([kjhn izfri+Qy osQ lkFk esa foozsQrk dks
.ki=kksa dk vkcaVu)
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
2,00,000
2,00,000
uke
2,00,000
2,00,000
87
mnkgj.k 7
jk; daiuh ,d vU; daiuh ls 2,20,000 #- iqLrd ewY; dh ifjlaifk;k [kjhnh vkSj ;g lgefr cuh
fd bl [kjhn izfriQy osQ Hkqxrku osQ :i esa izfr .ki=k 100 #- osQ 2000] 10% izhfe;e osQ lkFk
tkjh djus osQ }kjk gksxkA
vko';d jkstukepk izfof"V;k vfHkfyf[kr djsaA
gy
d
e
h
s
jk; daiuh fyfeVsM dh iqLrosaQ

jkstukepk
frfFk
fooj.k
c-i`la-
uke
jkf'k
(#-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t

uke
foosQz rk ls
(foozsQrk ls ifjlaifk [kjhn ij)
foozQs rk
uke
10% .ki=k [kkrs ls
izfrHkwfr izhfe;e
(100 #- izfr izfr'kr ls 2,000 .ki=kksa dk 10% osQ
izhfe;e ij [kjhn izfriQy osQ :i esa vkcaVu)
2,20,000
tek
jkf'k
(#-)
2,20,000
2,20,000
2,00,000
20,000
mnkgj.k 8
us'kuy iSoQs ftax daiuh us ,d vU; daiuh ls 1,90,000 #- dh ifjlaifk;k [kjhnh vkSj [kjhn izfriQy dh Hkqxrku
lgefr osQ fglkc ls 100 #- izfr .ki=k ls 2,000, 10% .ki=k 5% cV~Vs osQ fglkc ls tkjh fd, x,A
gy
us'kuy iSosQftax fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
c-i`la-
frfFk
o
n
fofo/ ifjlaifk [kkrk

uke
.k i=k fuxZe cV~Vk [kkrs ls
(forkvksa ls [kjhnh xbZ ifjlaifk;k)
foozQs rk
uke
.ki=k fuxZeu ij cVVk
uke
10% .ki=k [kkrs ls
(100 #- izR;sd .ki=k osQ fglkc ls 200 .ki=k
5% cV~Vs osQ lkFk [kjhn izfriQy osQ :i esa vkcafVr)
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,90,000
1,90,000
1,90,000
10,000
2,00,000
88
mnkgj.k

9
th ,l jk; daiuh us 99,000 #- iqLrd ewY; dh ,d iQeZ ls ifjlaifk;k [kjhnhaA ;g lgefr cuh fd
[kjhn izfriQy dk Hkqxrku 100 #- izR;sd .ki=k ls 10% .ki=kksa dks fuxZe osQ }kjk fd;k tk,xkA
1.
leewY; ij
2.
10% osQ cV~Vs ij
3.
10% osQ izhfe;e ij
gy
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
th ,l jk; daiuh fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
c-i`-
frfFk

foozQs rk ls
(foozsQrk ls [kjhnh xbZ ifjlaifk;k)
uke
igys
lanHkZ
esa
foozQs rk
uke
nwljs
lanHkZ
esa
foozQs rk
.ki=k fuxZeu ij cV~Vk
10% .ki=k [kkrs ls
(100 #- osQ 10% osQ .ki=k foozsQrk dks
1,100 .ki=k fuxZfer fd, x,)
uke
uke
rhljs
lanHkZ
esa
foozQs rk
uke
uke
jkf'k
(#-)
99,000
99,000
99,000
10%
99,000
.ki=k [kkrs ls
([kjhn izfriQy osQ :i esa foozsQrk dks .ki=kksa
dk vkcaVu)
o
n
10%
.ki=k [kkrk
(10% izhfe;e ij foozsQrk dks
900 .ki=k tkjh fd, x,)
tek
jkf'k
(#-)
99,000
11,000
1,10,000
99,000
90,000
100
9,000
#- izR;sd osQ
dbZ ckj oqQN daifu;k nwljh daifu;ksa ls ifjlaifk;ksa dks [kjhnus osQ lkFk&lkFk mudh nsunkjh dks
Hkh gkFk esa ys ysrh gSA ,slk izk;% rc gksrk gS tc nwljh daiuh dk iwjk O;olk; [kjhn fy;k tkrk gSA
89
,slh fLFkfr esa] [kjhn (;) izfriQy fuoy ifjlaifk;k&nsunkjh osQ ewY; osQ leku gksrk gSA ;fn laiw.kZ
izfriQy jkf'k dk Hkqxrku .ki=k fuxZe ls fd;k tkrk gS rks izfof"V fuEuor gksxh&
fofo/ ifjlaifr [kkrk
fofo/ nkf;Ro [kkrs ls
foozQs rk ls
(foozsQrkvksa osQ O;olk; dh [kjhn)
mnkgj.k
uke
d
e
h
s
10
jksseh fyfeVsM us dfiy baVjizkbtst ls 20 yk[k #- dh ifjlaifk;k [kjhnha rFkk mldh 2 yk[k #- dh
ysunkjh Hkh vius gkFk esa xzg.k dhA jkseh us [kjhn izfriQy osQ fy, 100 #- izfr .ki=k ls 8% .ki=k
tkjh fd,A jkseh fyfeVsM dh [kkrk iqLrdksa esa vko';d jkstukepk izfof"V;k vfHkfyf[kr djsaA
gy
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jkseh fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
frfFk

dfiy baVjizkbt+st ls
fofo/ ysunkj [kkrs ls
(O;olk; dh [kjhn)
foozQs rk
8% .ki=k [kkrs ls
(100 #- izfr osQ 18,000, 8% .ki=kksa dk fuxZeu)
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
20,00,000
18,00,000
2,00,000
uke
18,00,000
18,00,000
;fn fdlh fLFkfr esa] laiw.kZ O;olk; dks vf/xzfgr fd;k tkrk gS vkSj ;fn fuoy ifjlaifr [kjhn
jkf'k ls vf/d jkf'k osQ .ki=k tkjh fd, tkrs gSa rks blosQ varj (vkf/D;) dks [;kfr osQ ewY; osQ
:i esa fu:fir fd;k tk,xk vkSj blosQ lkFk gh blh jkf'k dks foozsQrk osQ O;olk; [kjhn osQ fy,
jkstukepk izfof"V esa Mkyrs le; ukfer fd;k tk,xkA (mnkgj.k 10 nsf[k,) ysfdu ;fn bldk myVk
gksrk gS vFkkZr~ tgk .ki=k dk ewY; gkFk esa yh xbZ fuoy ifjlaifr osQ ewY; ls de gksrk gS] ogk bl
varj dks iwath fuf/ [kkrs esa tek fd;k tk,xkA (nsf[k, mnkgj.k 12)
o
n
90
mnkgj.k

11
Cyw fizaV fyfeVsM us 1,50,000 #- ewY; dk Hkou rFkk 1,40,000 #- ewY; dh e'khujh rFkk 10,000 #ewY; dk iQuhZpj ,Dl okbZ tsM daiuh ls [kjhnkA blosQ lkFk gh 2,000 #- dh nkf;Ro dks Hkh xzfgr
fd;k vkSj bl dk ; izfriQy 3,15,000 #- dk gqvkA Cyw fiazV fyfeVsM us oqQN izfriQy dk Hkqxrku
100 #- izfr .ki=k ls 12% osQ .ki=kksa dks 5% izhfe;e osQ lkFk tkjh dj fy;kA vko';d jkstukepk
izfof"V;k vfHkfyf[kr djsaA
d
e
h
s
gy
Cyw fizV~l fyfeVsM dh [kkrk iqLrosaQ
jkstukepk
fooj.k
c-i`la-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
frfFk
lwpuk%
Hkou [kkrk
la;a=k ,oa e'khujh
iQuhZpj [kkrk
[;kfr [kkrk1
fofo/ nsunkfj;ksa ls
,Dl okbZ t+sM oaQ- [kkrs ls
(,Dl okbZ t+sM dh ifjlaifk [kjhnuk ,oa nkf;Ro
xzfgr djuk)
uke
uke
uke
uke
,Dl okbZ t+sM da

12% .ki=k [kkrs ls
(5% dh izhfe;e ij 3,000 .ki=k tkjh)
uke
1-
o
n
2-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,50,000
1,40,000
10,000
35,000
20,000
3,15,000
3,15,000
3,00,000
15,000
pwfd ; izfriQy vf/dkj esa yh xbZ ifjlaifk;ksa ls vf/d gS vrSo nksuksa osQ chp osQ varj
dks [;kfr [kkrs esa uke fd;k x;k gSA
fuxZfer .ki=k dh la[;k
; ifzriQy
,d .ki=k dh fuxeZ eYw;
3,15,000 # = 3,000
105
91
mnkgj.k 12
, fyfeVsM us ch ,aM daiuh ls 3,00,000 #- dh ifjlaifk;k rFkk 10,000 #- dh nkf;Ro vius
vf/dkj esa bl lgefr ij izkIr dh fd ; izfriQy 2,70,000 #- dk Hkqxrku 100 #- izfr .ki=k
ls 15% .ki=kksa dks 20% izhfe;e ij fuxZe dj fd;k tk,xkA , fyfeVsM dh [kkrk iqLrdksa gsrq
jkstukepk izfof"V;k n'kkZ,A
gy
jkstukepk
fooj.k
d
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frfFk
fofo/ ifjlaifk [kkrk

fofo/ nsunkjh [kkrk
ch ,aM da- ls
iwath vkjf{kr [kkrs ls
(ch fyfeVsM ls ifjlaifk o nsunkfj;ksa dh [kjhn)
ch ,aM daiuh [kkrk
15% .ki=k [kkrs ls
izfrHkwfrZ izhfe;e [kkrs ls
(100 #- izfr .ki=k 20% izhfe;e ij
2,250 .ki=k tkjh)
c-i`la-
uke
uke
jkf'k
(#-)
3,00,000
10,000
tek
jkf'k
(#-)
2,70,000
20,000
uke
2,70,000
2,25,000
45,000
Lo;a djsa
1-
ve`r daiuh fyfeVsM us vU; oaQiuh ls 2,20,000 #- dh ifjlaifk;k [kjhnha vkSj lgefr osQ
vuqlkj ; izfriQy dk Hkqxrku 100 #- izfr .ki=k osQ 10% izhfe;e ij 2,000] 10% .ki=k
fuxZfer fd, x,A vko';d jkstukepk izfof"V;k djsaA
2- ,d daiuh us 1,20,000 #- ewY; dh ifjlaifk;k nwljh daiuh ls [kjhnh xb vkSj [kjhn izfriQy
osQ Hkqxrku gsrq lgefr gqbZ fd izfr'kr cV~Vs ij 100 #- izR;sd ij 2,000] 10% .ki=k fuxZeu
}kjk fd;k tk,A vko';d jkstukepk izfof"V;k djsaA
3- jkst czkWM fyfeVsM us 22,00,000 #- esa ,d O;olk; [kjhnkA [kjhn dk Hkqxrku 6% .ki=k }kjk
fd;k x;kA 22,00,000 #- osQ .ki=kksa dks 10% izhfe;e osQ ms'; ls tkjh fd;k x;kA vko';d
izfo"V;k djsaA
4- fuf[ky ,aM vfjou fyfeVsM us vxzoky fyfeVsM dk ,d O;olk; [kjhnk] ftlesa 3,00,000 #dh fofo/ ifjlaifk;k] fofo/ ysunkjh 10,000 #- 'kkfey Fks] tks 3,07,200 #- izfriQy ij [kjhnh
xbZ blus ; izfriQy osQ pqdkus gsrq 4% cV~Vs osQ lkFk 100 #- izfr osQ fglkc ls 14% .ki=k
tkjh fd,A vko';d jkstukepk izfof"V;k djsaA
o
n
92
mnkgj.k
13
lqfo/k fyfeVsM us lIyk;lZ fyfeVsM ls 1,96,000 #- osQ ewY; dh e'khujh ; dhA bldk Hkqxrku 100
#- izR;sd ij 12% .ki=k tkjh djosQ fd;k x;kA
e'khujh osQ [kjhn osQ fy, vko';d jkstukepk izfof"V;k nsa vkSj ;fn&
(1)
.ki=kksa dk fuxZeu leewY; ij fd;k x;k gSA
(2)
.ki=kksa dk fuxZeu 10% cV~Vs ij fd;k x;k gSA
(3)
.ki=kksa dk fuxZeu 10% izhfe;e ij fd;k x;k gSA
gy
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lqfo/k fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
frfFk
e'khujh [kkrk
lIyk;lZ fyfeVsM [kkrs ls
(e'khujh [kjhnh xbZ)
osQl
osQl
(i)
(ii)
tc .k leewY; ij fuxZfer gksa%

lIyk;lZ fy [kkrk
12% .ki=k [kkrs ls
(12% .ki=k lIyk;lZ fy gsrq fuxZfer gq,)
(iii)
uke
c-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,98,000
1,98,000
uke
tc .ki=kksa dks 10% cV~Vs ij fuxZe fd;k x;k gS%

lIyk;lZ fy [kkrk
uke
uke
12% .ki=k [kkrs ls
(10% cV~Vs ij lIyk;lZ dks 12% .ki=k (.ki=k)
fuxZe fd, x,)
o
n
osQl
d
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tc 10% izhfe;e ij .ki=kksa dks fuxZfer fd;k x;k%

lIyk;lZ fy [kkrk
uke
12% .ki=k [kkrs ls
.ki=k osQ fuxZe ij izhfe;e [kkrs ls
(10% izhfe;e ij lIyk;lZ dks 12% .ki=k
fuxZfer fd, x,A
1,98,000
1,98,000
1,98,000
22,000
2,20,000
1,98,000
1,80,000
18,000
93

dk;Zdkjh fVIi.kh%
10%
(d)
cV~Vs osQ ekeys esa fuxZfer .ki=kksa dh la[;k%

(#-)
vafdr ewY;
?kVk;k% 10% cV~Vk
ewY; ftl ij fuxZe gqvk
1,98,000 #90
([k)
10%
100
(10)
2,200 .ki=k
izhfe;e osQ ekeys esa fuxZfer .ki=kksa dh la[;k
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(#-)
vafdr ewY;
tksM+k% izhfe;e 10%
ewY; ftl ij fuxZe gqvk
1,98,000 #110
2-7
d
e
h
s
90
100
10
110
1,800
.ki=k
.ki=kksa dk laikf'Zod izfrHkwfr osQ :i esa fuxZeu
tc ,d daiuh cSd
a vFkok fokh; laLFkk ls .k ;k vf/fod"kZ izkIr djrh gS rks ,slh fLFkfr esa laikf'Zod
izfrHkwfr dks izkFkfed izfrHkwfr dh rqyuk esa lgk;d vFkok vfrfjDr izfrHkwfr osQ :i esa ifjHkkf"kr fd;k
tkrk gSA blosQ fy, daiuh viuh oqQN ifjlaifk;ksa dks mi;qDr .k izkfIr gsrq jf{kr .k osQ :i esa cU/
d vFkok fxjoh j[k ldrh gSA fdUrq .knkrk laLFkk, laikf'Zod izfrHkwfr osQ :i esa vf/d ifjlaifk;ksa
osQ fy, vkxzg dj ldrh gS rkfd .k dh jkf'k dh iw.kZr% olwyh gks losQ ;fn izkFkfed izfrHkwfr osQ
fo; ls .k dh jkf'k dk iw.kZ Hkqxrku laHko ugha gS rks ,slh fLFkfr esa daiuh Loa; osQ .ki=kksa dks fuxZeu
igys ls cU/d ifjlaifk;ksa lfgr .knkrk dks djrh gSA ,sls fuxZe.k dks laikf'Zod izfrHkwfr osQ :i esa
.ki=kksa dk fuxZeu dgrs gSaA
;fn daiuh C;kt lfgr .k ;k dtZ dks pqdk ikus esa vliQy jgrh gS rks .knkrk izkFkfed
izfrHkwfr dks cspdj .k olwy ikus osQ fy, Lora=k gksrk gS vkSj ;fn izkFkfed izfrHkwfr dh fch ij
izkIr jkf'k nwljh .k jkf'k dks iwjk dj ikus esa de iM+ tkrh gS rks .knkrk dks bl ckr dk vf/dkj
gS fd og laiffjodZ izfrHkwfr osQ ykHk dks Hkqukus dk vk[kku djs ftlosQ fy, .ki=kksa dks ekspu osQ fy,
izLrqr fd;k tk ldrk gS ;k [kqys cktkj esa cspk tk ldrk gSA
laikf'Zod izfrHkwfr osQ :i esa fuxZfer .ki=kksa dh daiuh osQ [kkrk iqLrdksa esa nks fof/;ksa ls
fuiVk;k tk ldrk gS&
o
n
94
izFke fof/
[kkrk iqLrdksa esa dksbZ izfof"V ugha gksrh pwfd bl izdkj osQ fuxZe ls dksbZ Hkh nkf;Ro mRiUu ugha gksrk
gSA gkykafd rqyu i=k .k osQ en osQ uhps bl izHkko osQ lkFk ,d fVIi.kh layXu djrs gSa fd ,d
laikf'Zod izfrHkwfr osQ :i esa .ki=kksa osQ fuxZe }kjk bls lqjf{kr fd;k x;k gSA mnkgj.k osQ fy, ,Dl
daiuh us ,d cSd
a ls izkIr 10,00,000 gsrq 100 #- izfr .ki=k ls 10,000, 9% .ki=kksa dks tkjh fd;k
gSA bl rF; dks rqyu i=k esa fuEuor iznf'kZr fd;k tk ldrk gSA
d
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,Dl daiuh dk rqyu i=k
nkf;Ro %
lqjf{kr .k %
cSad .k
(laikf'Zod izfrHkwfr osQ :i
esa 100 #- izfr .ki=k ls
10,000
9% }kjk
(,d laeikf'od izfr'kr osQ :i esa fuxZfer .ki=k osQ fy, dksbZ izfof"V ugha nh tkrh gSA)
f}rh; fof/
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laikf'Zod izfrHkwfr osQ :i esa .ki=kksa osQ fuxZeu dk vfHkys[ku fuEu jkstukepk izfo"V;ksa osQ ek;e ls
fd;k tkrk gSA
jkstukepk izfof"V;k
i. 10,00,000 #- osQ cSd
a dtZ gsrq laikf'Zod izfrHkwfr osQ :i esa 100 #- izfr ls 10,000, 9% .ki=kksa
dk fuxZe gqvkA
.ki=k cpr [kkrk
uke
10,00,000
9% .ki=k [kkrs ls
10,00,000
ii. cSad .k osQ iw.kZ Hkqxrku ij 9% .ki=kksa dk laikf'Zod izfrHkwfr osQ :i esa jn~nhdj.k gsrq .ki=k
mprh [kkrk .ki=kksa dh dVkSrh osQ :i esa rqyu i=k osQ nkf;Ro i{k dh vksj fy[kk tkrk gSA .k
osQ Hkqxrku ij mijksDr izfof"V dks foijhr izfof"V }kjk fujLr (jn~n) fd;k tkrk gSA
9% .ki=k [kkrk
uke
10,00,000
.ki=k mprha [kkrs ls
10,00,000
o
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95

--------------------dks ,Dl daiuh dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
nkf;Ro
lqjf{kr dtZ@.k
cSad .k
9%, 10,000
100 #- izR;sd
osQ
.ki=k
?kVk;k% .ki=k
mparh [kkrk
10,00,000
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10,00,000
10,00,000
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mnkgj.k
jkf'k
(#-)
14
,d daiuh iatkc us'kuy cSad ls 10,00,000 #- dk .k izkIr djrh gS vkSj laikf'Zod izfrHkwfr osQ :i
esa 12,00,000 #- osQ 100 #- izfr ls 10% .ki=kksa dks tkjh djrh gSA crk, fd daiuh dh [kkrk
iqLrdksa esa .ki=k osQ fuxZe O;ogkj fdl izdkj gksxkA
gy
izFkefof/
nkf;Ro
lqjf{kr .k
ih ,u cSad ls .k
(laif'od izfrHkwfr osQ :i esa
100 #- osQ izfr ls 12,000 #10% .ki=kksa osQ fuxZe ls lqjf{kr)
o
n
rqyu i=k (lkjka'k)

jkf'k ifjlaifk;k
(#-)
10,00,000
lwpuk % [kkrk iqLrdksa esa dksbZ izfof"V vfHkfyf[kr ugha dh tk,xhA
jkf'k
(#-)
96
f}rh; fof/
jkstukepk izfof"V;k
fooj.k
frfFk
.ki=k mparh [kkrk

10% .ki=k [kkrs ls
(ih ,u cSad gsrq laikf'Zod izfrHkwfr osQ :i esa
100 #- osQ 12,000 .ki=kksa dk fuxZeu)
c-i`lauke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
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h
s
12,00,000
12,00,000
T
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nkf;Ro
ih ,u cSad ls .k
10%, .ki=k
?kVk;k% .ki=k
mparh [kkrk
rqyu i=k (lkjka'k)

jkf'k ifjlaifk;k
(#-)
10,00,000
12,00,000
jkf'k
(#-)
(12,00,000)
Lo;a djsa
1-
j?kqchj fyfeVsM us 10,00,000 8% .ki=k LVkWd tkjh fd, ftUgsa fuEuklkj fuxZfer fd;k x;k&
(1) 90% udn ij fofo/ vfHkDrkZvksa dks
5,50,000
(2) 2]00]000 iwath [kpZ ysunkjksa osQ fy, muosQ nkos dh rqf"V ij
2,00,000
(3) 20,00,000 #- osQ cSad .kksa gsrq izkFkfed izfrHkwfr osQ :i esa
2,00,000
ftlij 22]50]000 ewY; dk O;olkf;d ifjlj j[kk x;k gSA
izFke (1) ,oa f}rh; (2) fuxZe 10 o"kZ dh vof/ esa leewY; ij ekspuh; gSaA vki crk,a fd
daiuh osQ rqyu i=k dks rS;kj djrs le; .ki=k LVkWd ls oSQls fuiVku djsaxsA
2- glu fyfeVsM us 40]00]000 #- dh izkFkfed izfrHkwfr osQ izfr 30,00,000 .k izkIr fd;k vkSj
blosQ lkFk gh ,d laikf'Zod izfrHkwfr osQ :i esa 100 #- izR;sd ls 400, 6% .ki=k tkjh fd,A
blosQ ckn daiuh us ,d o"kZ ckn iqu% cSd
a ls izkFkfed izfrHkwfr osQ :i esa la;=a k osQ .ki=k 50]00]000
#- dk .k izkIr fd;k vkSj laikf'Zod izfrHkwfr osQ :i esa 100 #- izR;sd osQ 6000] 6% .k i=kksa
dks tek fd;kA daiuh dk rqyu i=k rS;kj djsa rFkk vko';d jkstukepk izfof"V;k djsAa
3- es?kukFk fyfeVsM us cSad ls 1,20,000 #- .k osQ :i esa izkIr fd, vkSj 2 yk[k #- izkFkfed
izfrHkwfr dh lqj{kk osQ ckotwn 100 #- izR;sd osQ 1400] 8% .ki=kksa osQ laikf'Zod izfrHkwfr osQ
:i esa tek fd;kA nks ekg ckn daiuh us iqu% 80]000 #- dk .k ij fd;k vkSj laikf'Zod izfrHkwfr
osQ :i esa 100 #- izR;sd osQ 1,000 8% .ki=k tek fd,A jkstukepk izfof"V;k vfHkfyf[kr djsa
rFkk ,d daiuh dk .ki=k rS;kj djsaA
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2-8
.ki=kksa dks fuxZfer djus dh 'krs
tc ,d daiuh .ki=kksa dk fuxZeu djrh gS rks buesa izk;% os 'krs fufgr gksrh gSa ftu ij ifjioDrk osQ
le; .ki=k eksfpr fd, tkrs gSaA .ki=kksa osQ ekspu ls vk'k; .ki=k /kjd dks .ki=k dk ifj'kks/
u djus osQ }kjk .ki=k [kkrs ls nkf;Ro eqfDr gksrh gSA .ki=kksa dks leewY; ij ;k izhfe;e ij eksfpr
fd;k tk ldrk gSA
fuxZe dh fu;e ,oa 'krks rFkk .ki=kksa osQ ekspu osQ ij fuHkZjrk dks ns[krs gq, fuEufyf[kr 6
ifjfLFkfr;k lekU;r% O;ogkj esa ns[kh tkrh gSa%
(i) leewY; ij fuxZe ,oa leewY; ij ekspuh;
(ii) cV~Vs ij fuxZe ,oa leewY; ij ekspuh;
(iii) ,d izhfe;e ij fuxZe ,ao leewY; ij
(iv) leewY; ij fuxZe ,oa ,d izhfe;e ij ekspuh;
(v) ,d cV~Vs ij fuxZe ,oa ,d izhfe;e ij ekspuh;
(vi) ,d izhfe;e ij fuxZe ,oa ,d izhfe;e ij ekspuh;
mi;qZDr Ng ekeyksa osQ .ki=kksa osQ fuxZe osQ fy, jkstukepk izfof"V;k fuEuor dh tkrh gS&
d
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s
1.
2.
3.
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leewY; ij fuxZe ,oa leewY; ij ekspuh;

(d) cSad [kkrk
.ki=k vkosnu ,oa vkcaVu [kkrs ls
(vkcaVu jkf'k dh izkfIr)
([k) .ki=k vkosnu ,oa vkcaVu [kkrk
.ki=k [kkrs ls
(.ki=k osQ vkcaVu)
,d cV~Vs ij fuxZe ,oa leewY; ij ekspuh;
(d) cSad [kkrk
(vkosnu jkf'k dh izkfIr)
.ki=k [kkrs ls
(,d cV~Vs ij .ki=k dk vkcaVu)
,d izhfe;e ij fuxZe ,oa leewY; ij ekspuh;
(d) cSad [kkrk
.ki=k [kkrs ls
(,d izhfe;e ij .ki=k dk vkcaVu)
o
n
uke
uke
uke
uke
uke
98

4.
leewY; ij tkjh ,oa ,d izhfe;e ij ekspuh;

(d) cSad [kkrk
uke
uke
.ki=kksa osQ fuxZe ij gkfu [kkrk
uke
.ki=k [kkrs ls
.ki=k osQ ekspu ij izhfe;e [kkrs ls
(.ki=k ij .ki=kksa dk vkcaVu vkSj
izhfe;e ij ekspu)
cV~Vs ij fuxZe vkSj izhfe;e ij ekspu
cSad [kkrk
uke
.ki=k vkosnu vkSj vkcaVu [kkrs ls
(vkosnu jkf'k izkIr)
.ki=k vkosnu ,oa vkcaVu [kkrk
uke
.ki=k osQ fuxZe ij gkfu [kkrk
uke
5.
T
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t
(fuxZe ij HkOo vkSj 'kks/u ij

izhfe;e)
.ki=k [kkrs ls
(.ki=k ij vafdr ewY; lfgr)
.ki=k osQ ekspu ij izhfe;e [kkrs ls (ekspu ij izhfe;e)
(.ki=kksa dk cVVs ij vkcaVu vkSj izhfe;e ij ekspu)
izhfe;e ij fuxZe rFkk izhfe;e ij ekspu
cSad [kkrk
uke
.ki=k vkosnu rFkk vkcaVu [kkrs ls
(vkosnu jkf'k izkIr)
.ki=k vkosnu rFkk vkcaVu [kkrk
uke
.ki=k fuxZe ij gkfu [kkrk
uke (ekspu ij izhfe;e osQ lkFk)
.ki=k [kkrs ls
lk/kj.k ewY; osQ lkFk .ki=k
(izhfe;e osQ lkFk fuxZe)
.ki=k osQ ekspu ij [kkrs ls
(izhfe;e osQ lkFk ekspu)
6.
o
n
fVIi.kh%
d
e
h
s
(.ki=kksa ij izhfe;e lfgr)

(.ki=kksa osQ vafdr ewY; lfgr)
(ekspu ij izhfe;e lfgr)
(1)
tc .ki=kksa dk izhfe;e ij ekspu fd;k tkrk gS rc fuxZe osQ le; .ki=k osQ fuxZe ij gkfu
[kkrk] esa jkf'k dks uke djosQ ,d izko/ku rS;kj fd;k tkrk gSA ;gk ij ;ku fn;k tk ldrk
gS fd tc .ki=kksa dks cV~Vs ij fuxZe ,oa izhfe;e osQ lkFk eksfpr fd;k tkrk gS] rc cV~Vs dh
jkf'k dks Hkh ^.ki=k osQ fuxZe ij gkfu* [kkrk osQ uke i{k dh vksj fy[kk tkrk gSA ;gk ;g Hkh
;ku nsus ;ksX; gS fd lc .ki=kksa dk fuxZe cV~Vs osQ lkFk fd;k tkrk gS rFkk leewY; ij eksfpr
fd;k tkrk gS rc jkf'k lkekU;r% ^.ki=k fuxZe ij cV~Vk [kkrk* osQ uke i{k dh vksj fy[kk
tkrk gSA
99

(2)
(3)
mnkgj.k
ekspu ij izhfe;e daiuh dh Hkfo"; esa ns; nsunkjh gksrh gSA ;g ,d izko/ku gS vkSj bls ^lqjf{kr
.k* osQ 'kh"kZ osQ rc rd n'kf;k tkrk gS tc rd fd .ki=kksa dks ekspu ugha gks tkrk gSA
.k osQ fuxZe ij gkfu [kkrk ,d rjg ls iwth gkfu gS vkSj bls ykHk o gkfu [kkrs esa ;k izfr'kr
izhfe;e [kkrs osQ f[kykiQ+ /hjs&/hjs cV~Vs esa Mky nsrs gSaA cV~Vs esa ugha Mkyh xbZ jkf'k dks rqyu
i=k esa ifjlaifk dh rjiQ+ fofo/ O;; osQ 'kh"kZ esa n'kkZ;k tkrk gSA Bhd oSls gh tSls cV~Vs dks .ki=k
fuxZe [kkrk esa n'kkZrs gSaA
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15
fuEufyf[kr osQ fy, jkstukepk izfof"V;k nhft,%

1.
100 #- izR;sd ij 10,000 #- osQ 9% .ki=kksa dk fuxZe ,oa leewY; ij ekspuh;A
2.
100 #- izR;sd ij 10,000 #- osQ 9% .ki=kksa dk 5% izhfe;e ij ysfdu leewY; ij ekspuh;A
3.
100 #- izR;sd ij 10,000 #- osQ 9% .ki=k 5% cV~Vs osQ lkFk fuxZe rFkk leewY; ij ekspuh;A
4.
100 #- izR;sd ij 10,000 #- osQ 9% .ki=k rFkk 5% izhfe;e ij ekspuh;A
5.
100 #- izR;sd ij 10,000 #- osQ 9% .ki=k 5% cV~Vs osQ lkFk fuxZfer rFkk 5% izhfe;e
osQ lkFk ekspuh;A
6.
100 #- izR;sd ij 10,000 #- osQ 9% .ki=k 5% izhfe;e ij fuxZfer rFkk 5% izhfe;e
ij ekspuh;A
gy
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
jkstukepk
frfFk
fooj.k
cSad [kkrk
9% .ki=k vkosnu ,oa vkcaVu [kkrs ls
(.ki=k vkosnu jkf'k izkIr dh xbZ)
9% .ki=k [kkrs ls
(vkosnu jkf'k .ki=k [kkrk esa gLrkarfjr)
cSad [kkrk
9% .ki=k [kkrs ls
(.ki=k vkosnu jkf'k dks .ki=k ,oa izfrHkwfr
izhfe;e [kkrs esa gLrkarfjr fd;k x;k)
o
n
2
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,00,000
1,00,000
uke
1,00,000
1,00,000
uke
1,05,000
1,05,000
uke
1,05,000
1,00,000
5,000
100
3

cSad [kkrk
9% .ki=k vkosnu rFkk vkcaVu [kkrs ls
uke
95,000
9%

uke
.ki=k fuxZe ij cV~Vk [kkrk
uke
9% .ki=k [kkrs
(.ki=k vkosnu jkf'k dk .ki=k [kkrk esa gLrkarj.k)
4
cSad [kkrk
(.ki=k vkosnu rFkk vkcaVu [kkrk)
uke
95,000
5,000
d
e
h
s
1,00,000
1,00,000
1,00,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t

uke
uke
9% .ki=k [kkrs ls
5
95,000
cSad [kkrk
(.ki=k vkcaVu jkf'k izkIr dh xbZ)
uke

9% .ki=k [kkrs ls
(.ki=k vkcaVu jkf'k dk .ki=k izhfe;e
ij .ki=k [kkrk esa gLrkarj.k)
uke
uke
cSad [kkrk
9% .ki=k vkosnu rFkk vkcaVu [kkrs ls
uke
o
n
1,00,000
5,000
1,00,000
5,000
95,000
95,000
95,000
10,000
1,00,000

uke
.ki=k ij gkfu [kkrk
uke
9% .ki=k [kkrs ls
.ki=k ekspu ij izhfe;e [kkrs ls
5,000
1,05,000
1,05,000
1,05,000
5,000
1,00,000
5,000
5,000
101

mnkgj.k
16
vkidks ,Dl fyfeVsM dh [kkrk iqLrdksa esa .ki=k osQ fuxZe ls lacaf/r jkstukepk izfof"V;ksa dks rS;kj
djus dh vko';drk gS vkSj ;g Hkh n'kk, fd fuEu ekeys rqyu i=k esa oSQls n'kkZbZ tk,axhA
(d) 100 #- izR;sd ij 120, 8% .ki=k 5% cV~Vs ij fuxZfer ,oa leewY; ij ekspuh;A
([k) #- 1000/- izR;sd ij 150, 7% .ki=k cV~Vs ij fuxZfer rFkk izhfe;e ij ekspuh;A
(x) #- 1000/- izR;sd ij 80, 9% .ki=k dk 5% izhfe;e ij fuxZeuA
(?k) #- 100 izR;sd ij vU; 400, 8% .ki=k laikf'Zod izfrHkwfr osQ :i esa 40,000 .k ij
fuxZfer gq, gSaA
d
e
h
s
T
i
l
R
b
E
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C
p
N re
e
b
o
t
t
gy

jkstukepk
frfFk
fooj.k
cSad [kkrk
ekx i=k fuxZe ij cV~Vk [kkrk
8% .ki=k [kkrs ls
(120, 8% .ki=kksa dk 5% cV~Vs osQ lkFk fuxZe
rFkk leewY; ij ns;
c-i`la-
uke
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,14,000
6,000
1,20,000
,Dl fy dk rqyu i=k
nkf;Ro
lqjf{kr a.k&
8% .ki=k
o
n
jkf'k ifjlaifk;k
(#-)
cSadLFk jksdM+
1,20,000 fofo/ [kpZ
.ki=k ij cV~Vk
jkf'k
(#-)
1,14,000
6,000
102

jkstukepk
([k)
frfFk
fooj.k
c-i`la-
cSad [kkrk
7% .ki=k [kkrs ls
.ki=k dk izhfe;e ij ekSpu [kkrs ls
(150, 7% .ki=k dk 5% cV~Vs ij fueZu rFkk
10% izhfe;e ij ekspuh;)
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,42,500
uke
uke
d
e
h
s
22,500*
1,50,000
15,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
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t
.ki=k osQ fuxeZ ij cV~Vk
nkf;Ro
7,500
lqjf{kr .k
7% .k
.ki=k osQ ekspu ij izhfe;e
#- gS rFkk .k osQ ekspu ij izhfe;e
15,000
#- gSA
,Dl fy dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
cSadLFk jksdM+
1,50,000 fofo/ O;;
15,000 .ki=k osQ fuxZe ij gkfu
jkf'k
(#-)
1,42,500
22,500
jkstukepk
frfFk
fooj.k
c-i`la-
cSad [kkrk
uke
9%
o
n
nkf;Ro
.ki=k [kkrs ls
(1,000 #- izR;sd ls 80, 9% .ki=k dk
fuxZe 5% izhfe;e ij)
fuf/ ,oa vf/'ks"k

izfrHkwfr izhfe;e
lqjf{kr .k%
9% .ki=k
,Dl fy dk rqyu i=k

jkf'k ifjlaifk;k
(#-)
cSadLFk jksdM+
4,000
80,000
uke
jkf'k
(#-)
tek
jkf'k
(#-)
84,000
80,000
4,000
jkf'k
(#-)
84,000
103

jkstukepk
([k)
frfFk
fooj.k
c-i`la-
.ki=k mparh [kkrk

8% .ki=k [kkrs ls
100 #- izR;sd ij 400, 8% .ki=kksa dk fuxZe
40,000 #- .k osQ foijhr laikf'Zod izfrHkwfr
osQ :i esa)
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
40,000
d
e
h
s
40,000
T
i
l
R
b
E
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C
p
N re
e
b
o
t
t
,Dl fy dk rqyu i=k
jkf'k ifjlaifk;k
(#-)
nkf;Ro
lqjf{kr .k
cSad .k
400, 8% .ki=k
100 #- izR;sd ij
?kVk;k% .ki=k cpr
[kkrk
40,000
jkf'k
(#-)
40,000
40,000
--------
Lo;a djsa
1.
fuEufyf[kr fLFkfr;ksa osQ vk/kj ij uhuk fyfeVsM us 100 #- izR;sd ls 50,000, 10% .k fuxZfer
fd,&
d- .ki=kksa dk leewY; ij fuxZe ,oa leewY; ij ekspuh;
[k- 5% cV~Vs ij fuxZfer .ki=k rFkk leewY; ij ekspuh;
x- .ki=kksa dk 10% izhfe;e ij fuxZeu rFkk leewY; ij ekspuh;
?k- .ki=kksa dk leewY; ij fuxZeu rFkk 10% izhfe;e ij ekspuh;A
p- .ki=kksa dk 5% cV~Vs ij fuxZeu rFkk ,d 10% dh izhfe;e ij ekspuh;
N- 6% izhfe;e ij .ki=kksa dk fuxZeu rFkk ,d 4% izhfe;e ij ekspuh;
mi;qZDr izdj.k osQ fy, .ki=k osQ fuxZeu o ekspu osQ le; osQ vuqlkj vko';d jkstukepk
izfof"V;k vfHkfyf[kr djsaA
fuEufyf[kr izR;sd izdj.k osQ fy, vko';d jkstukepk izfof"V;k vfHkfyf[kr djsa&
d- 10 #- izR;sd 27,000, 7% .ki=k fuxZfer gq, tks leewY; ij ekspuh; gSa
[k- 100 #- izR;sd osQ 25,000, 7% .ki=k fuxZfer gq, tks 4% izhfe;e ij ekspuh; gSa
x- 100 #- osQ 20,000, 7% .ki=k 5% cV~Vs ij fuxZfer gq, vkSj leewY; ij ekspuh; gSa
?k- 100 #- izR;sd osQ 30,000,7% .ki=k 5% cV~Vs osQ lkFk fuxZfer gq, rFkk 2% izhfe;e
ij ekspuh; gSaA
p- 100 #- izR;sd osQ 35,000,7% .ki=k 4% izhfe;e ij fuxZfer gq, ,oa blh ewY; ij gh
ekspuh; gSA
o
n
2.
104
2.9
.ki=kksa ij C;kt
tc ,d daiuh .ki=k fuxZfer djrh gS rks og ,d ck;rk osQ varxZr vkrh gS fd vkof/d rkSj ij
(tSls vZ&okf"kZd ,d fLFkj C;kt dk Hkqxrku djrh jgs] c'krsZ fd .ki=k iwoZnk u gksA ;g izfr'kr
ml .ki=k osQ uke dk fgLlk gksrs gSa tSls fd 8% .ki=k] 10% .ki=k vkfn vkSj ns; C;kt dk
ifjdyu .ki=k osQ lk/kj.k ewY; ij gksrk gSA
.ki=kksa esa fn, tkus okyk C;kt daiuh osQ ykHk osQ izfr izHkkj gksrk gS vkSj mls fuf'pr :i ls
pqdk;k tkrk gS fiQj pkgs daiuh dks ykHk gqvk gS ;k ughaA vk;dj vf/fu;e 1961 osQ vuqlkj ,d daiuh
dks fuf'pr :i ls .ki=kksa ij ns; C;kt ls vk;dj djuk pkfg, ;fn og fu/kZfjr lhek ls vf/d
curk gSA bls lzksr ij vk; dh dVkSrh vFkkZr ^Vh Mh ,l*& (VSDl fMMDlu ,V lkslZ) dgk tkrk gS
vkSj bls dj izkf/dj.k osQ ikl tek djk;k tkrk gSA cs'kd .ki=k /kjd ml jkf'k dks vius cdk;k
djksa osQ foijhr lek;ksftr dj ldrs gSaA
2-9-1
d
e
h
s
T
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b
E
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C
p
N re
e
b
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ys[kkadu O;ogkj
.ki=kksa osQ C;kt osQ lac/ esa ,d daiuh dh [kkrk iqLrdksa esa jkstukepk izfo"V;k fuEuor~ vfHkfyf[kr
dh tkrh gSa&
1.
2-
3-
tc C;kt cdk;k gks

.ki=k C;kt [kkrk
vk;dj ns; [kkrs ls
.ki=k /kjd [kkrs ls
(.ki=kksa ij cdk;k C;kt ,oa lzksr ij dj dh dVkSrh)
.ki=k /kjdksa gsrq C;kt osQ Hkqxrku osQ fy,
.k i=k /kjd [kkrk
cSad [kkrs ls
(va'k /kjdksa dks C;kt Hkqxrku dh jkf'k)
ykHk ,oa gkfu [kkrk esa .ki=k C;kt [kkrs dk gLrkarj.k
ykHk ,oa gkfu [kkrk
.ki=k C;kt [kkrs ls
(ykHk o gkfu [kkrk dks .ki=k C;kt gLrkarj.k)
dj dh dVkSrh vkSj Hkqxrku ij
vk;dj ns; [kkrk
cSad [kkrs ls
(.ki=k osQ C;kt ij dj dk Hkqxrku)
o
n
4-
uke
uke
uke
uke
105

mnkgj.k
17
tuojh 1, 2004 ij , fyfeVsM us 100 #- izR;sd osQ 2,000,10% .ki=k 10% cV~Vs ij fuxZfer fd,
tks 10% izhfe;e ij ekspuh; FksA
.ki=k osQ fuxZeu rFkk 31 fnlacj 2004 dh lekfIr vof/ osQ fy, .ki=k C;kt ls lacaf/
r jkstukepk dh izfof"V;ksa dks ;g ekudj n'kkZ, fd C;kt v/Z&okf"kZd iznk fd;k x;k] ftlesa vk/
s dk Hkqxrku 30 twu dks rFkk 'ks"k 31 fnlacj dks fd;k x;kA ;gk dj dh nj 10% FkhA ,d fyfeVsM
vius ys[kkadu o"kZ gsrq dysaMj o"kZ dk vuqikyu djrh gSA
gy
T
i
l
R
b
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C
p
N re
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b
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jkstukepk
frfFk
1 tuojh
2004
fooj.k
cSad [kkrk

(2,000, 10% .ki=kksa ij vkosnu jkf'k izkIr
10%

10% .ki=k [kkrs ls
(10% cV~Vs ij .ki=k dk vkcaVu rFkk 10%
osQ ,d izhfe;e ij ekspuh;)
30
twu
o
n
31 fnla
d
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h
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c-i`la-
uke
10%
1,80,000
1,80,000
40,000
2,00,000
20,000
.ki=k C;kt [kkrk

uke
.ki=k /kjd [kkrs ls
vk;dj ns; [kkrs ls
(6 ekg osQ fy, C;kt cdk;k rFkk lzksr ij vk;dj
dh dVkSrh)
.ki=k va'k /kjd [kkrk
cSad [kkrs ls
(C;kt dk Hkqxrku)
tek
jkf'k
(#-)
1,80,000
dh xbZ)
uke
uke
10%
10%
uke
jkf'k
(#-)
uke
.ki=k C;kt [kkrk

uke
.ki=k /kjd [kkrs ls
vk;dj ns; [kkrs ls
(6 ekg dk C;kt cdk;k ,oa dj lzksr ij dkVk x;k)
10,000
9,000
1,000
9,000
9,000
10,000
9,000
1,000
106

10%
.ki=k /kjd [kkrk

cSad [kkrs ls
(C;kt dk Hkqxrku)
31 fnla
uke
9,000
9,000
vk;dj ns;
uke
cSad [kkrs ls
(ljdkj osQ fy, lzksr ij dkVs x, dj dk Hkqxrku)
ykHk o gkfu [kkrk
.ki=k C;kt [kkrs ls
(.ki=k C;kt ykHk o gkfu [kkrk esa gLrkarfjr)
uke
2,000
2,000
d
e
h
s
20,000
20,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
Lo;a djsa
1.
fnokdj baVjizkbtst us vizSy 1, 2002 dks 10,00,000, 6% .ki=kksa dks fuxZfer fd;kA C;kt
dk Hkqxrku 30 flracj 2002 rFkk 31 ekpZ 2003 dks fd;k x;kA
;g ekudj vko';d jkstukepk izfof"V;k vfHkfyf[kr djsa fd C;kt jkf'k ij dj dh dVkSrh
(VhMh,l) 30% dh nj ls dh xbZA
2- ystj bafM;k us 100 #- izfr .ki=k ij 7,00,000, 8% .ki=k fuxZfer fd,A daiuh us bu
.ki=kksa osQ C;kt ij dj dh lzkrs gh dVkSrh dj yhA bu .ki=kksa gsrq C;kt v/Z okf"kZd 30 flracj
rFkk 31 ekpZ dks izfro"kZ osQ fglkc ls fn;kA vk;dj osQ fy, lzksr ij dVkSrh (Vh Mh ,l) dh
v/Zokf"kZd jkf'k 2,80,000 #- curh gSA
2-10
cV~Vs dk viys[ku@.ki=kksa osQ fuxZe ij gkfu
cVVk@.ki=kksa osQ fuxZe ij gkfu ,d iwth gkfu vFkok vokLrfod ifjlaifk gS] vr% .ki=kksa osQ thou
dky osQ nkSjku vifyf[kr fd;k tkruk vfuok;Z gSA cVVs dks jkf'k .ki=kksa osQ fuxZe ij gkfu lekU;r%
fuxZe o"kZ esa vifyf[kr ugha fd;k tk ldrk pwfd .ki=kksa ls ykHk dh izkfIr muosQ ekspu rd gksrh
gSA vr% cVVk@gkfu] iwth gkfu ekurs gq,] lekU;r% 5-7 o"kksaZ rd iSQyk fn;k tkrk gS vkSj blh nkSjku rqyu
i=k osQ ifjlaifk i{k dh vksj iqQVdj [kpZ] 'kh"kZd osQ varxZr n'kkZ;k tkrk gSA daiuh vf/fu;e 1956
dh /kjk 78 cV~Vs@gkfu dh jkf'k osQ viys[ku izfrHkwfr izhfe;e [kkrs vkSj vU; iwth ykHkksa esa djus dh
vuqefr nsrh gSA ;fn iwth ykHk ugha gS ;k i;kZIr ugha gSaA ,sls cV~Vs gkfu dks izfr o"kZ vkxe ykHkksa esa ls
fuEu jkstukepk izfof"V }kjk vifyf[kr fd;k tkrk gSA
o
n
ykHk o gkfu [kkrk

.ki=kksa osQ fuxZe ij cV~Vk@gkfu [kkrs ls
(.ki=kksa osQ fuxZe ij cV~Vk@gkfu)
uke
;gk ij nks vkxe gSa ftUgsa vkxe ykHk osQ izfr .ki=k osQ fuxZe ij cV~Vs@gkfu dks Mkyus osQ fy,
viuk;k tk ldrk gSA os fuEukuqlkj gSa&
107

1-
fLFkj fdLr fof/& tc .ki=k dk fo'ks"k vof/ osQ ckn ekspu fd;k tkrk gS] rc cV~Vs
dh oqQy jkf'k dks] bl vof/ osQ nkSjku leku fdLrksa dh fLFkj jkf'k esa cV~Vs esa Mkyk tkuk
pkfg,A mnkgj.k osQ fy,] ;fn .ki=kksa dks nl o"kZ esa 1,00,000 #- osQ cV~Vs dh jkf'k
gsrq eksfpr fd;k tkrk gS rks bl jkf'k dks izfro"kZ] 10,000 #- osQ :i esa cV~Vs esa Mky fn;k
tk,xkA
2py fdLr fof/& tc .ki=kksa dk 'kks/u okf"kZd vkgj.k ;k fdLrksa esa gksrk gS rks izfrys[kkadu
o"kZ osQ var esa .ki=k osQ cdk;k osQ vuqikr esa cV~Vs esa Mkyk tkuk pkfg,A bl fof/ osQ varxZr
cV~Vs dh jkf'k izfro"kZ ?kVrh tkrh gS vkSj blh dkj.k bl fof/ dks ifjorZd fdLr fof/ osQ
uke ls Hkh tkuk tkrk gSA
mnkgj.k osQ fy, ,d daiuh 10% cV~Vs ij 15,00,000 #- osQ 9% .ki=k fuxZfer djrh gS tks
fd izfro"kZ osQ var esa 3,00,000 okf"kZd vkgj.kksa }kjk ekspuh; gSaA cV~Vs dh jkf'k fuEu ifjdyu osQ
vuqlkj cV~Vs esa Mkyh tk,xh&
o"kZ
izFke o"kZ
f}rh; o"kZ
r`rh; o"kZ
prqFkZ o"kZ
iape o"kZ
T
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l
R
b
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C
p
N re
e
b
o
t
t
d
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h
s
o"kZ osQ nkSjku mi;ksx dh xbZ jkf'k

15,00,000 #12,00,000 #9,00,000 #6,00,000 #3,00,000 #-
vuqikr
5
4
3
2
1
vr% cV~Vs dh jkf'k izfro"kZ fuEukuqlkj cV~Vs esa Mkyh tk,xh%

izFke o"kZ
f}rh; o"kZ
r`rh; o"kZ
prqFkZ o"kZ
iape o"kZ
mnkgj.k
1,50,000
#1,50,000 #1,50,000 #1,50,000 #1,50,000 #-
5/15
4/15
3/15
2/15
1/15
50,000
#40,000 #30,000 #20,000 #10,000 #-
18
,Dl fyfeVsM us 100 #- izR;sd osQ 5,000, 16% .ki=kksa dk fuxZe 5% osQ cV~Vs ij] 5 o"kZ osQ ckn
5% izhfe;e ij ifjekspuh; vk/kj ij fd;kA vki ls vis{kk dh tkrh gS fd .ki=k fuxZe esa gkfu dks
5 o"kZ dh vof/ esa cV~Vs esa MkysaA
o
n
108
gy
jkstukepk
fooj.k
frfFk
cSad [kkrk
.ki=k vkosnu dk vkcaVu [kkrs ls
(.ki=k vkosnu jkf'k izkfIr)
c-i`lauke
d
e
h
s
4,75,00
T
i
l
R
b
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C
p
N re
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b
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t
uke
uke
izFke
o"kZ
ykHk o gkfu [kkrk

.ki=k fuxZe ij gkfu [kkrs ls
uke
f}rh;
o"kZ
ykHk o gkfu [kkrk

uke
r`rh;
o"kZ
ykHk o gkfu [kkrk

uke
prqFkZ
o"kZ
ykHk o gkfu [kkrk

uke
iape
o"kZ
ykHk o gkfu [kkrk

uke
o
n
01 tu
(o"kZ 1)
tek
jkf'k
(#-)
4,75,000
.ki=k vkosnu o vkcaVu [kkrk

.ki=k&fuxZe ij gkfu [kkrk
16% .ki=k [kkrs ls
(.ki=k vkosnu jkf'k dk .k [kkrs esa gLrkarj.k
5% izhfe;e ij ifjekspuh;)
uke
frfFk
uke
jkf'k
(#-)
4,75,000
50,000
5,00,000
25,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000
10,000

(rqyu i=k)
fooj.k
.ki=k
jkf'k frfFk
(#-)
50,000 31 fnla(o"kZ 1)
50,000
fooj.k
ykHk o gkfu
'ks"k vk@ys
tek
jkf'k
(#-)
10,000
40,000
50,000
109

01
tu
(o"kZ 2)
'ks"k vk@yk
40,000
31 fnla-
(o"kZ 2)
40,000
01
tu
(o"kZ 3)
'ks"k vk@yk
30,000
31 fnla-
20,000
20,000
d
e
h
s
30,000
31 fnla(o"kZ 4)
10,000
ykHk o gkfu
'ks"k vk@ys
20,000
10,000
20,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
01 tu
(o"kZ 5)
'ks"k vk@yk
10,000
31 fnla(o"kZ 5)
ykHk o gkfu
10,000
mnkgj.k
10,000
ykHk o gkfu
'ks"k vk@ys
30,000
'ks"k vk@yk
30,000
40,000
(o"kZ 3)
01 tu
(o"kZ 4)
10,000
ykHk o gkfu
'ks"k vk@ys
10,000
10,000
19
,d daiuh 6% cV~Vs ij vafdr ewY; ij 2,00,000 #- osQ 9% .ki=k fuxZfer djrk gSA ;s .ki=k
izfro"kZ 40,000 #- osQ okf"kZd vkgj.k ij ekspuh; FksA vki .ki=k osQ fuxZe osQ cV~Vs ls oSQls fuiVku
djsaxsA daiuh osQ [kkrksa (cgh) esa .ki=k dh thou vof/ osQ fy, cV~Vk [kkrk dks n'kkZb,A
gy
uke
frfFk
01
tu
(o"kZ 1)
fooj.k
9%
.ki=k
jkf'k frfFk
(#-)
12,000 31 fnl(o"kZ 1)
fooj.k
ykHk o gkfu
'ks"k vk@ys
12,000
01 tu
(o"kZ 2)
o
n
01 tu
(o"kZ 3)
'ks"k vk@yk
8,000
4,800
4,800
jkf'k
(#-)
4,000
8,000
12,000
31 fnl(o"kZ 2)
ykHk o gkfu
'ks"k vk@ys
8,000
'ks"k vk@yk
tek
31 fnl(o"kZ 3)
ykHk o gkfu
'ks"k vk@ys
3,200
4,800
8,000
2,400
2,400
4,800
110
01 tu
(o"kZ 4)
2,400
'ks"k vk@yk
31 fnl(o"kZ 4)
1,600
ykHk o gkfu
'ks"k vk@ys
800
2,400
01
tu
(o"kZ 5)
2,400
800
'ks"k vk@yk
31 fnl-
800
ykHk o gkfu
(o"kZ 5)
d
e
h
s
800
800
dk;Zdkh fVIi.kh% .ki=k cV~Vs dks izfro"kZ cV~Vs esa Mkyus dk izn'kZu djrk fooj.k%
o"kZ dh lekfIr ij
iz;qDr .ki=k mi;ksx vof/
xq.kuiQy vuqikr
dk vafdr ewY;
cV~Vs dh jkf'k
(#-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
D=B C
(12000 E/15)
ekg
12 ekg
12 ekg
12 ekg
12 ekg
24,00,000
4,000
19,20,000
14,40,000
2,400
9,60,000
1,600
4,80,000
800
izFke o"kZ osQ var esa

f}rh; o"kZ osQ var esa
r`rh; o"kZ osQ var esa
prqFkZ o"kZ osQ var esa
izpe o"kZ osQ var esa
2,00,000
1,60,000
1,20,000
80,000
40,000
12
3,200
15
mnkgj.k
20
t+sM fyfeVsM us 100 #- izR;sd ij 10,000 osQ 8% .ki=k fuxZfer fd, ftlesa 10 #- vkosnu ij]
'ks"k vkcaVu ij ns; FkkA lkjh jkf'k ;Fkkuqlkj izkIr dh xbZA daiuh dh [kkrk iqLrdksa esa izfof"V;k
vfHkfyf[kr djsaA
gy
t+sM fyfeVsM dh iqLrosaQ
jkstukepk izfof"V;k
frfFk
fooj.k
o
n
cSad [kkrk
(.ki=k vkosnu jkf'k izkIr gqbZ)
8%
c-i`la-
uke
.ki=k vkosnu [kkrk

uke
8% .ki=k [kkrs ls
(vkosnu jkf'k dks .ki=k [kkrk esa gLrkarfjr fd;k x;k)
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,00,000
1,00,000
1,00,000
1,00,000
111

8%
mnkgj.k
.ki=k vkcaVu [kkrk

8% .ki=k [kkrs ls
(vkcaVu ij cdk;k jkf'k)
uke
cSad [kkrk
(vkcaVu jkf'k izkIr dh xbZ)
uke
9,00,000
9,00,000
9,00,000
9,00,000
d
e
h
s
21
, fyfeVsM us] 10% ij 100 #- izR;sd ij 5,000 .ki=kksa osQ fy, vkosnu vkeaf=kr fd,] ftlesa 25
#- izhfe;e osQ :i esa vkosnu ij] 50 #- (izhfe;e lfgr) vkcaVu ij rFkk 'ks"k jkf'k dks igyh rFkk
nwljh ekax ij ekaxkA 7,500 .ki=kksa osQ fy, vkosnu izkIr gq, vkSj ;g r; fd;k x;k fd vkcaVu
fuEukuqlkj fd;k tk,&
(i) 1500 vkosnu ij .ki=kksa dk vkcaVu fujLr fd;k x;kA
(ii) 1000 .ki=kksa osQ vkosnuksa dks iwjk vkcaVu fn;kA
(ii) vU; 'ks"k cps lHkh vkosnuksa dks ;Fkkuqikr vk/kj ij .ki=kksa dks vkcafVr fd;k x;kA
vkosnu ij izkIr vkf/D; jkf'k dks vkcaVu ij lek;ksftr fd;k tk,A ;g ekudj vko';d jkstukepk
izfof"V;k vfHkfyf[kr djsa fd iwjh jkf'k izkIr gks pqdh gSA blosQ lkFk gh laf{kIr rqyu i=k rS;kj djsAa
gy
T
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l
R
b
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p
N re
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b
o
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t
, fyfeVsM dh [kkrk iqLrosaQ
jkstukepk
frfFk
fooj.k
cSad [kkrk
(10% .ki=k ij vkosnu jkf'k izkIr dh xbZ)
o
n
8%
c-i`la-
uke
.ki=k vkosnu [kkrk

uke
.ki=k [kkrs ls
cSad [kkrs ls
(vkosnu jkf'k dks .ki=k [kkrk esa gLrkarfjr fd;k x;k rFkk
vf/'ks"k jkf'k okil ykSVk;h xbZ ,oa vf/d jkf'k dks lek;ksftr
fd;k x;k)
10%
uke
jkf'k
(#-)
tek
jkf'k
(#-)
1,87,500
1,87,500
1,87,500
1,25,000
25,000
37,500
112

10%
.ki=k vkcaVu [kkrk

.ki=k [kkrs ls
(.k i=kksa ij ns; vkcaVu jkf'k izkIr)
uke
cSad [kkrk
(.ki=kksa ij vkcaVu jkf'k izkIr dh xbZ)
uke
10%
.ki=k igyh o vafre ekx [kkrk

10% .ki=k [kkrs ls
(.ki=kksa ij igyh o vafre ekx jkf'k cdk;k)
uke
cSad [kkrk
10% .ki=k igyh o vafre ekx [kkrs ls
(.ki=k igyh o vafre ekx jkf'k izkIr dh xbZ)
uke
2,50,000
2,00,000
10%
50,000
2,25,000
d
e
h
s
2,25,000
1,75,000
1,75,000
T
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l
R
b
E
u
C
p
N re
e
b
o
t
t
1,75,000
1,75,000
rqyu i=k dk lkjka'k
nkf;Ro
jkf'k ifjlaifk;k
(#-)
fuf/ ,oa vf/'ks"k%

izfrHkwfr izhfe;e
lqjf{kr .k%
10% .ki=k
50,000
cSadLFk jksdM+
jkf'k
(#-)
5,50,000
5,00,000
5,50,000
5,50,000
Lo;a djsa
1.
,Dl fyfeVsM us 100 #- izR;sd osQ 2,000, 10% .ki=kksa dks 8% cV~Vs ij 1 tuojh 1992 dks
fuxfeZr fd, tks leewY; ij pkj o"kks esa izfro"kZ vkgj.k osQ }kjk ekspuh; FksA vkgj.k dh 'kq:vkr
31 ekpZ 1993 ls fuEukuqlkj ekspuh; dh xbZ&
igyk vkgj.k 10%, nwljk vkgj.k 20%, rhljk vkgj.k 30% vkSj pkSFkk vkgj.k 40% izfro"kZ
cV~Vs esa Mkyh tkus okyh jkf'k dk ;g ekudj ifjdfyr dhft, fd ,Dl fyfeVsM ys[kkadu o"kZ
osQ fy, dysaMj o"kZ dk ikyu djrh gSA
tsM fyfeVsM us 50 #- izR;sd osQ 15,00,000, 10% .ki=k fuxZfer fd, ftUgsa 10% izhfe;e
osQ lkFk 20 #- vkosnu ij rFkk 'ks"k jkf'k vkcaVu ij Hkqxrku djuh FkhA ;g .ki=k 6 o"kZ ckn
o
n
2.
113

ekspuh; gSA lHkh cdk;k jkf'k dh ekx dh xbZ vkSj ;Fkkor lHkh jkf'k izkIr dh xbZA vko';d
izfof"V;k vfHkysf[kr djsa tcfd izhfe;e jkf'k Hkh lfEefyr gks
(i)
3.
4.
5.
6.
mnkgj.k
vkosnu jkf'k esa

(ii) vkcaVu jkf'k esa
tsM fyfeVsM us 100 #- izR;sd osQ 5,000, 10% .ki=kksa dks 10% cV~Vs osQ lkFk 1.1.2005
esa fuxZfer fd,A .ki=kksa dks izfro"kZ Fkksd esa eksfpr fd;k tkuk FkkA izfro"kZ] 31.12.2005
osQ izkjaHk ls 1,000 .ki=k eksfpr djus FksA vko';d izfof"V;k vfHkfyf[kr djsa rFkk mlesa
.ki=kksa osQ C;kt osQ Hkqxrku ,oa cV~Vs dks cV~Vs esa Mkyus dks Hkh 'kkfey djsaA C;kt dk Hkqxrku
izfr o"kZ 30 twu rFkk 31 fnlacj dks djuk gSA tsM fy dh iqLrd&[kkrk 31 fnlacj dks can gksrk
gSA
d
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h
s
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t
,e fyfeVsM us 100 #- izR;sd osQ 1,000, 8% .ki=kksa dks 10% izhfe;e ij 1.1.2004 dks
fuxZfer fd,A blus 2,50,000 #- dh fofo/ ifjlaifk;k [kjhnh rFkk 1,90,000 nsunkfj;ksa dks
Hkh gkFk esa fy;k rFkk blosQ fy, foozsQrk us 1,90,000 #- osQ 8% .ki=kksa dks 5% cV~Vs osQ
lkFk laikf'Zod izfrHkwfr osQ :i esa tkjh fd,A ,e fyfeVsM dh [kkrk iqLrdksa gsrq jkstukepk
izfof"V;k vfHkfyf[kr djsa rFkk 31.12.2004 dks rqyu i=k rS;kj djsa rFkk C;kt dh mis{kk
djsaA
1.1.2005 dks iQkLV daI;wVj us 100 #- izR;sd osQ 20,00,000,6% .ki=kksa dks 4% cV~Vs osQ lkFk
tkjh fd;k tks rhu o"kZ ckn 5% izhfe;e ij ekspuh; gSA jkf'k dk Hkqxrku fuEuor ns; gSa%
vkosnu ij 50 #- izfr .ki=kA
'ks"k vkcaVu ij ns;
.ki=k fuxZe ij vko';d jkstukepk izfof"V;k vfHkysf[kr djsaA
1.1.2001 dk Mh fyfeVsM us 2,00,00 #- ewY; dh bZ fyfeVsM ls e'khujh [kjhnhA mls 50,000
#- rRdky Hkqxrku fd;k x;k 'ks"k jkf'k osQ fy, Mh fyfeVsM us 1,60,000 #- osQ 12% .ki=k
tkjh fd,A Mh fyfeMsM dh [kkrk iqLrdksa esa Mkyus osQ fy, ysunsu osQ ckjs esa vko';d jkstukepk
izfof"V;k vfHkysf[kr djsaA
22
o
n
, fyfeVsM daiuh us 1,00,000 #- osQ 9% .ki=kksa dks 6% osQ ,d cV~Vs ij fuxZfer fd;kA ;s .ki=k
5 o"kks osQ foLrkj esa okf"kZd fdLrksa esa] ,d cjkcj jkf'k esa eksfpr gksus gSaA .ki=kksa osQ fuxZeu ij cV~Vs
dks 5 o"kks esa n'kkZ,saA
114
gy
.ki=kksa osQ fuxZe ij cV~Vk [kkrk
uke
frfFk
fooj.k
igyk
o"kZ
jkf'k frfFk
(#-)
6,000 igyk
o"kZ
.ki=k
tek
jkf'k
(#-)
fooj.k
d
e
h
s
2,000
ykHk o gkfu
'ks"k vk@ys
4,000
6,000
T
i
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C
p
N re
e
b
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t
nwljk
o"kZ
4,000
'ks"k vk@yk
nwljk
o"kZ
ykHk o gkfu
'ks"k vk@ys
4,000
rhljk
o"kZ
2,400
'ks"k vk@yk
rhljk
o"kZ
ykHk o gkfu
'ks"k vk@ys
2,400
pkSFkk
o"kZ
1,200
'ks"k vk@yk
pkSFkk
o"kZ
ykHk o gkfu
vafre 'ks"k
1,200
ikpok
o"kZ
400
'ks"k vk@yk
ikpok
o"kZ
ykHk o gkfu
400
dk;Zdkjh fVIi.kh
.ki=k osQ fuxZe ij fuxZe ij oqQy cV~Vk
# 1,00,000
o
n
6
=
100
6,000
cV~Vs dh jkf'k dks cV~Vs esa Mkyus dk fu/kZj.k fuEuor gksrk gS%
o"kZ
jkf'k
vuqikr
jkf'k (#-)
1,00,000
5
6,000 =
15
2,000
80,000
4
6,000 =
15
1,600
6,000
1,600
2,400
4,000
1,200
1,200
2,400
800
400
1,200
400
400
115

3
60,000
3
6,000 =
15
1,200
40,000
2
6,000 =
15
800
20,000
1
6,000 =
15
400
Lo;a tkfp;s
d
e
h
s
crk,a fd fuEufyf[kr dFku lgh gS ;k x+yr

1. .ki=k ,d fyf[kr izi=k gS tks daiuh dh lkekU; eksgj osQ varxZr ,d .k dks vfHkLohr
djrk gSA
2. .ki=k LokfeRo iwth dk ,d fgLlk gSA
3. .ki=kksa ij fn, tkus okys C;kt dk Hkqxrku daiuh osQ ykHk ls fd;k tkrk gSA
4. .ki=kksa dks vafdr ewY; osQ 10% ls vf/d cV~Vs osQ lkFk ugha fuxZfer fd;k tk ldrk gSA
5. ekspuh; .ki=k os .ki=k gSa tksfd ,d fof'k"V vof/ dh lekfIr ij ns; gksrs gSaA
6. LFkk;h .ki=kksa dks vekspuh; .ki=kksa osQ uke ls Hkh tkurs gSaA
7. .ki=kksa dks va'kksa esa ugha ifjoZfrZr fd;k tk ldrk gSA
8. .ki=kksa dks ,d izhfe;e osQ lkFk ugha fuxZfer fd;k tk ldrk gSA
9. ,d laikf'Zod izfrHkwfr ,d lgk;d izfrHkwfr gksrh gSA
10. .ki=kksa dks ,d izhfe;e ij ugha fuxZfer ,oa leewY; ij eksfpr ugha dj ldrs gSaA
11. .ki=k fuxZe esa gkfu ([kkrk) ,d vkxe gkfu gSA
12. .ki=k ekspu ij izhfe;e [kkrk] rqyu i=k esa izfrHkwfr izhfe;e osQ varxZr n'kkZ;k tkrk gSA
T
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mi[kaM
2.11
II
.ki=kksa dk ekspu
.ki=kksa dk ekspu fuxZe osQ fu;kekuqlkj .ki=kksa osQ [kkrsa esa nsunkfj;ksa dks lekIr ;k eqDr djus gsrq
laosQfrr djrk gSA nwljs 'kCnksa esa .ki=kksa osQ ekspu dk rkRi;Z daiuh }kjk .ki=kksa dh jkf'k dk
ifj'kks/u djrk gSA ;gk ij pkj fof/;k gSa ftuls .ki=kksa dk ekspu gksrk gSA ;s fuEu gSa&
1.
,deq'r Hkqxrku
2.
fdLrksa esa Hkqxrku
3.
[kqys cktkj esa [kjhnuk
4.
va'k ;k u, .ki=kksa esa ifjorZu }kjk
o
n
116

.ki=kksa osQ ekspu dh fof/;k
,deq'r
Hkqxrku
fdLrksa esa
Hkqxrku
[kqys cktkj esa

[kjhnuk
va'k ;k u,
.ki=kksa esa ifjorZu
d
e
h
s
,deq'r Hkqxrku& daiuh .ki=k dh vof/ dh lekfIr ij va'k /kjd dks ,deq'r iwjh jkf'k ,d lkFk
Hkqxrku djus osQ }kjk .ki=k dk eksfpu djrh gS ;k daiuh osQ fodYi osQ }kjk le; ls iwoZ Hkh eksfpr
fd;k tk ldrk gSA ,sls ekeys esa daiuh dks ifj'kks/u dk le; Kkr gksrk gS vkSj og ;Fkkuqlkj fokh;
lalk/uksa dk fu;kstu dj ldrh gSA
fdLrksa esa Hkqxrku& bl fof/ osQ varxZr .ki=kksa dk ekspu fdLrksa esa .ki=k dh vof/ rd izfro"kZ osQ
var esa fy;k tkrk gSA .ki=kksa dh oqQy nsunkjh dks o"kks osQ ;ksx ls foHkkftr fd;k tkrk gS vkSj .kksa
dk okLrfod ekspu bl :i ls tkuk tkrk gS fd .ki=k dk cdk;k Hkqxrku visf{kr la[;k dh fdLrksa
esa fd;k tk pqdk gSA
[kqys cktkj esa ;& tc ,d daiuh vius gh .ki=kksa osQ 'ks;j cktkj osQ ek;e ls fujLr djus osQ ms';
ls [kjhnrh gS rc bl izdkj dh [kjhn f;k vkSj .ki=k osQ fujlu osQ varxZr [kqys cktkj esa [kjhn
osQ }kjk .ki=k dk ekspu lekfgr gksrk gSA
u, .ki=kksa ;k va'k esa ifjorZu&daiuh vius .ki=kksa dks va'k ;k u, .ki=kksa esa ifjofrZr dj eksfpr
dj ldrh gSA ;fn .ki=k /kjd ;g ikrs gSa fd daiuh dk izLrko muosQ fy, ykHknk;d gS rks os .ki=kksa
dks u, .ki=kksa ;k va'kksa esa ifjofrZr djus dk vf/dkj O;ogkj esa yk ldrs gSaA ;g u, va'k ;k .ki=k
leewY; ij] ,d cV~Vs ;k ,d izhfe;e ij fuxZfer fd, tk ldrs gSaA ;gk ij ;ku fn;k tkuk pkfg,
vkSj .ki=kksa dh okLrfod dk;Zokgh [kkrksa esa yh tkuh pkfg, rkfd ;g lqfuf'pr gks losQ fd .ki=kksa
}kjk fdrus va'kksa dks tkjh dj ifjofrZr fd;k tkuk gSA ;fn .ki=kksa dks ewyr% ,d cV~Vs esa fuxZfer fd;k
x;k Fkk rc fuxZe osQ le; okLrfod la[;k esa olwy izkIr jkf'k dks va'k dh okLrfod laLFkk tkjh djus
osQ fy, laxBu dk vk/kj cuk;k tkrk gSA ;gk ij ;g ;ku fn;k tk ldrk gS fd ;g fuf/ osQoy
ifjorZuh; .ki=kksa ij ykxw gksrh gSA xSj&ifjorZuh; .ki=kksa dks Hkh bl rjg ls eksfpr fd;k tk ldrk
gSA
o
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2-12
,deq'r Hkqxrku }kjk ekspu
tc daiuh iwjh jkf'k dks ,deq'r iznku djrh gS rks daiuh dh [kkrk iqLrdksa esa fuEu jkstukepk izfof"V;k
vfHkfyf[kr dh tkrh gSA
117

1.
.ki=kksa dk leewY; ij ekspr fd;k tkrk gS

(d) .ki=k [kkrk
.ki=k /kjd ls
([k)
.ki=k /kjd
cSad [kkrs ls
.ki=kksa dh izhfe;e ij eksfpr fd;k tkrk gS
(d) .ki=k [kkrk
.ki=k osQ ekspu ij izhfe;e [kkrk
.ki=k /kjd ls
([k)
.ki=k /kjd
cSad [kkrs ls
2.
mnkgj.k
uke
uke
d
e
h
s
uke
uke
uke
T
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R
b
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N re
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23
fuEufyf[kr izR;sd ekeys esa .ki=k osQ ekspu osQ le; ij vko';d jkstukepk izfof"V;k nhft,&
1.
,Dl fyfeVsM us 100 #- izR;sd osQ 500, 9% .ki=k leewY; ij tkjh fd, rFkk 5 o"kZ dh
lekfIr ij iwath ls leewY; ekspuh; gSaA
2.
,Dl fyfeVsM us 100 #- izR;sd 1,000, 12% .ki=k leewY; ij tkjh fd,A ;s .ki=k
4 o"kZ osQ var esa 10% izhfe;e ij ekspuh; gSaA
3.
,Dl fyfeVsM 1,00,000 osQ vafdr ewY; osQ 12% .ki=k 5% izhfe;e osQ lkFk tkjh fd,
x, tks 4 o"kksZa osQ i'pkr izhfe;e ij gSaA
4.
,Dl fyfeVsM us 10,000 #- osQ 12% .ki=kksa dks 5% cV~Vs osQ lkFk fuxZfer fd, tks 5%
FksA o"kZ osQ var esa 5% izhfe;e ij ekspuh; gSaA
gy
jkstukepk
frfFk
fooj.k
o
n
1.
9%
.ki=k [kkrk
.ki=k /kjd ls
(.ki=k ekspu ij cdk;k jkf'k)
.ki=k /kjd
cSad [kkrs ls
(.ki=k /kjdksa dks fd;k x;k Hkqxrku)
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
5,00,000
5,00,000
uke
5,00,000
5,00,000
118
2.
3.
4.

12% .ki=k
.ki=k osQ ekspu ij izhfe;e [kkrk
.ki=k /kjd
(.ki=k osQ ekspu ij cdk;k jkf'k)
.ki=k /kjd
cSad [kkrs ls
(ekspu ij cdk;k jkf'k)
12% .ki=k [kkrk
.ki=k /kjd ls
.ki=k [kkrk
cSad [kkrs ls
(va'k /kjd dks fd;k x;k Hkqxrku)
12% .ki=k [kkrk
.ki=kksa dks ekspu ij izhfe;e [kkrk
.ki=k /kjd [kkrs ls
(.ki=k osQ ekspu ij cdk;k jkf'k)
.ki=k /kjd
cSad [kkrs ls
(.ki=k /kjdksa dks fd;k x;k Hkqxrku)
uke
uke
1,00,000
10,000
1,10,000
uke
1,10,000
d
e
h
s
1,10,000
uke
1,00,000
1,00,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
1,00,000
1,00,000
uke
uke
1,00,000
5,000
1,05,000
uke
1,05,000
1,05,000
daiuh vf/fu;e osQ uohure izko/ku osQ vuqlkj daiuh dks ykHk dk ,d fgLlk izfro"kZ vyx
j[kuk vfuok;Z gS vkSj bls .ki=k ekspu fuf/ .ki=k ekspu fuf/ esa .ki=kksa osQ ekspu gsrq rc rd
j[kuk gS tc rd fd .k i=k ekspuh; ugha gksrsA bl ms'; osQ fy, jkstukepk izfrf"V;k fuEukuqlkj dh
tkrh gS&
daiuh (la'kks/u) vf/fu;e] 2000 /kjk 117 lh dk izko/ku
(d) tgk ij daifu;ksa us bl vf/fu;e osQ ykxw gksus osQ ckn .ki=k fuxZfer fd, gSa rks og bl izdkj
osQ .ki=kksa osQ ekspu gsrq ,d .ki=k ekspu dk fuekZ.k djsxh ftlosQ fy, i;kZIr jkf'k fufeZr
dh tk,xh tks ykHk ls izfro"kZ rc rd fudkyh tk,xh tc rd fd bl izdkj osQ .ki=kksa dk
ekspu ugha gks tkrk gSA
([k) .ki=k ekspu fuf/ osQ varxZr rS;kj dh xbZ jkf'k dks daiuh osQ .ki=kksa osQ ekspu osQ vykok
fdlh vU; esa mi;ksx ugha fd;k tk,xkA
o
n
119

lsch osQ ekxZfunsZ'k
Hkkjr esa izfrHkwfr ,oa fofue; cksMZ (SEBI) us .ki=kksa osQ ekspu gsrq ekxZfunsZ'k iznku fd, gSaA bu ekxZ
funsZ'kksa dks osQUnz fcUnq fuEu ckrs gSa&
1- izR;sd daiuh dks .ki=k ekspu fuf/ rS;kj djuk gksxk vxj daiuh fuxZe frfFk ls 18 eghus
ls vf/d vof/ osQ ekspuh; .ki=kksa dks tkjh djrh gSA
2. .ki=k ekspu fuf/ mu daifu;ksa osQ fy, osQoy ck;rk ;k vfuok;Zrk gS tks osQoy xSj
ifjorZuh; .k ;k va'kr% xSj ifjorZuh; .ki=k tkjh djrh gSA
3. ,d daiuh dks vius ikl .ki=kksa osQ ekspu izkjaHk djus ls iwoZ fuxZfer .ki=kksa dh oqQy
jkf'k dk de ls de 5% osQ cjkcj .ki=k ekspu fuf/ rS;kj djuk gksxkA
4. .ki=k ekspu fuf/ dk vkgj.k osQoy rHkh vuqer gS tc daiuh dh .ki=k nsunkjh 10%
igys gh ?kV pqdh gksA
lsch ekxZfunsZ'k fuEu ifjfLFkfr;ksa osQ varxZr ykxw ugha gksaxs&
(d) bUizQjkLVDpj daiuh (daiuh tks O;olk; osQ fodkl] vuqj{k.k ,oa okg; lajpuk izpkyu
lqfo/kvksa esa iw.kZr% (lyaXu gks) vkSj
([k) daiuh tks vf/d ls vf/d 18 ekg dh ifjiDork osQ .ki=k fuxZe u djrh gksA
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2-12-1.ki=k
ekspu fuf/ osQ fuekZ.k osQ laca/ esa Li"Vhdj.k
Hkkjr ljdkj osQ daiuh ekeyk foHkkx us vius loqQZyj la- 9/2002 frfFk 18.04.2002 esa fuEufyf[kr
Li"Vhdj.k .ki=k ekspu fuf/ osQ fuekZ.k gsrq tkjh fd, gSa&
(d) vf[ky Hkkjrh; fokh; laLFkkuksa tks vkj ch vkbZ (RBI) }kjk fofu;fer gS] rFkk cSafdax
daifu;ksa dks lkoZtfud ,oa futh LFkkiUu .ki=kksa osQ fuxZeu gsrq .ki=k ekspu fuf/ dh
vko';drk ugha gSA
([k) futh rkSj ij LFkkiUu .ki=kksa osQ ekeyksa esa Hkh .ki=k ekspu fuf/ dh vko';Drk ugha gSA
(x) /kjk 117 gh fuxZfer .ki=kksa rFkk ekspu osQ fy, yafcr .ki=kksa ij ykxw gksxk buosQ lkFk
Mh- vkj- vkj- mu .ki=kksa gsrq Hkh rS;kj fd;k tk,xk ftUgsa 13.12.2000 ls igys fuxZe
fd;k x;k vkSj ekspu osQ fy, yafcr gksaA
(N) /kjk 117 dh mu xSj&ifjorZuh; .ki=kksa ij Hkh ykxw gksxk ftudk va'kr% ;k iw.kZr% fuxZe
osQ le; iznk FksA
.ki=k ekspu fuf/ [kkrk rqyu i=k esa nsunkfj;ksa dh rjiQ fuf/ ,oa vf/'ks"k osQ 'kh"kZ esa n'kkZ,a
tk,axsA tc .k eksfpr gks tkrs gSa rks visf{kr .ki=k ekspu fuf/ dh jkf'k fuEufyf[kr jkstukepk
izfof"V;ksa osQ vfHkys[ku osQ lkFk lkekU; fuf/ esa gLrkarfjr gks tk,axhA
o
n
120
mnkgj.k

24
,Dl okbZ tsM fy esa 100 #- izR;sd osQ 200, 15% .ki=k 10% cV~Vs ij tkjh fd, tks ykHk esa ls10%
izhfe;e osQ lkFk ekspuh; gSA .ki=k osQ fuxZe ,oa ekspu osQ le; dh jkstukepk izfof"V;k vfHkfyf[kr
dj vxj pkSFks o"kZ osQ var esa ,deq'r eksfpr fd;k tkrk gSA funs'kd eaMy us r; fd;k fd 31 fnlacj
2002 dks .ki=k ekspu fuf/ U;wure jkf'k gLrkarfjr fd;k tk,xkA
d
e
h
s
gy
,Dl okb t+sM fyfeVsM dh [kkrk iqLrosaQ
jkstukepk
fooj.k
c-i`la-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
frfFk
tu-
2002
31 fnl-
31 fnla2004
cSad [kkrk
.ki=k fuxZe ij gkfu
15% .ki=k [kkrs ls
.ki=k ekspu ij izhfe;e [kkrs ls
(10% cV~Vs ij .ki=k dk fuxZe rFkk
10% izhfe;e ij ekspu)
uke
uke
uke
jkf'k
(#-)
18,000
4,000
20,000
ykHk o gkfu fofu;kstu [kkrk

uke
.ki=k ekspu fuf/ [kkrs ls
(/kjk 117 (lh) rFkk lsch osQ vuqlkj ykHk dk .ki=k
izhfe;e [kkrk)
10,000
15%
20,000
.ki=k [kkrk
.ki=k ekspu izhfe;e [kkrk
.ki=k [kkrs ls
uke
uke
.ki=k /kjd [kkrk

cSad [kkrs ls
(.ki=k /kjdksa dks Hkqxrku dh x;h jkf'k)
uke
.ki=k ekspr vkjf{kr [kkrk

lkekU; fuf/ [kkrs ls
(.ki=k ekspu fuf/ dk lkekU; fuf/ esa
ekspu osQ i'pkr)
uke
o
n
tek
jkf'k
(#-)
2,000
10,000
2,000
22,000
22,000
22,000
10,000
10,000
121
;gk ;ku fn;k tk ldrk gS fd rS;kj dh x;ha .ki=k ekspu fuf/ esa .k osQ ekspu dks ykHk
ls ekspu osQ :i esa crk;k x;k gS vFkok] bls iwath esa ls eksfpr ekuk tk,xkA
Lo;a djsa
1.
,Dl fyfeVsM us ;g fu.kZ; fy;k gS fd 100 #- izR;sd osQ 8,000, 10% .ki=kksa osQ 1 tuojh
2004 esa 5% izhfe;e ij eksfpr djsxhA daiuh vius ykHk o gkfu [kkrs osQ tek esa 9,00,000
#- dk 'ks"k j[krh gSA daiuh izfro"kZ viuh [kkrk iqLrosQa 31 fnlacj dks can djrh gSA mi;qDZ r .ki=kksa
dks eksfpr djus osQ fy, daiuh dkSu lh jkstukepk izfof"V;k vfHkfyf[kr djsxhA
2.
th fyfeVsM us 1 vizy
S 2002 dks 100 #- izR;sd osQ 5,00,000, 12% .ki=k fuxZfer fd, vkSj
os leewY; ij tqykbZ 2003 dks ekspuh; gSaA daiuh us 6,00,000 .ki=kksa gsrq vkosnu izkIr fd,
vkSj lHkh vkosnuksa ij vuqikrkuqlkj .ki=kksa dks vkcafVr djrh gSA .ki=kksa dks ns;frfFk ij eksfpr
fd;k x;kA ekspu fd, tkus ls iwoZ daiuh us .ki=k ekspu fuf/ gsrq fdruh jkf'k rS;kj dhA blosQ
lkFk gh .ki=k osQ fuxZe ,oa ekspu gsrq vko';d jkstukepk izfof"V;k vfHkfyf[kr djsaA lzksr ij
dj dh dVkSrh laca/h izfof"V u djsa A
2-12-2
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fdLrksa esa Hkqxrku }kjk ekspu
tc fuxZe osQ fu;ekuqlkj] .ki=kksa dk fdLrksa esa ekspu ,d fof'k"V o"kZ ls izkjaHk gks tkrk gS okLrfod
ekspu okys .ki=kksa dk pquko izk;% ykVjh izf;k }kjk gksrk gS vkSj ;g ekspu ;k rks ykHk esa ls fd;k
tkrk gS ;k iwath esa lsA bldh izfof"V;k fuEuor~ gksaxhA
1-
2.
;fn ykHk ls eksfpr gksrs gSa&

(d)
ykHk ,oa gkfu fofu;kstu [kkrk
([k)
.ki=k [kkrk
.ki=k /kjd ls
(x)
.ki=k /kjd
cSad [kkrs ls
;fn iwth ls eksfpr gksrs gSa&
(d) .ki=k [kkrk
.ki=k /kjd [kkrs ls
([k) .ki=k /kjd [kkrk
cSad [kkrs ls
o
n
uke
uke
uke
uke
uke
122
mnkgj.k
25
,-ch-lh fyfeVsM us 1 tuojh 2002 dks 5% cV~Vs ij 100 #- izR;sd osQ 3,000, 14% .ki=k tkjh
fd,A bu .ki=kksa ij C;kt izR;sd o"kZ dk 31 fnlacj dks ns; gSA ;g .ki=k rhu leku fdLrksa esa
ekspuh; gSa vkSj tks rhljs] pkSFks rFkk ikpos o"kZ osQ var esa ns; gSaA daiuh dh [kkrk iqLrdksa esa 14% .ki=k
[kkrk rS;kj djsa rFkk .ki=k fuxZe dk cV~Vk [kkrk rFkk .ki=k C;kt [kkrk Hkh rS;kj djsaA
gy
14%
uke
frfFk
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2002
31 fnla-
fooj.k
'ks"k vk@ys
c-i`la-
jkf'k frfFk
(#-)
3,00,000
2002
1 tu31
fnla-
fooj.k
.ki=k vkosnu
[kkrk
.ki=k fuxZe
ij cV~Vk [kkrk
3,00,000
2003
31 fnla-
'ks"k vk@ys
3,00,000
2004
31 fnla-
fnla-
cSad [kkrk
'ks"k vk@ys
1,00,000
2003
1 tu-
'ks"k vk@yk
31
fnla-
o
n
2006
31 fnla-
cSad [kkrk
'ks"k vk@ys
2004
1 tu-
15,000
3,00,000
'ks"k vk@yk
3,00,000
2,00,000
1,00,000
3,00,000
2005
1 tu-
'ks"k vk@yk
2,00,000
1,00,000
2,00,000
'ks"k vk@ys
2,85,000
3,00,000
3,00,000
2005
31 fnla-
c-i`la-
tek
jkf'k
(#-)
3,00,000
3,00,000
31
d
e
h
s
.ki=k [kkrk
1,00,000
1,00,000
2,00,000
2006
1 tu-
'ks"k vk@yk
1,00,000
1,00,000
123

.ki=k C;kt [kkrk
uke
frfFk
2002
31 fnla-
fooj.k
c-i`la-
2003
31 fnla-
cSd
a
cSd
a
jkf'k frfFk
(#-)
fooj.k
tek
jkf'k
(#-)
c-i`la-
42,000
2002
31 fnla-
ykHk o gkfu
42,000
42,000
2003
31 fnla-
ykHk o gkfu
42,000
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
2004
31 fnla2005
31 fnla2006
31 fnla-
cSd
a
42,000
2004
31 fnla-
ykHk o gkfu
42,000
cSd
a
28,000
2005
31 fnla-
ykHk o gkfu
28,000
cSd
a
14,000
2006
31 fnla-
ykHk o gkfu
14,000
uke
frfFk
2002
1 tu-
fooj.k
'ks"k vk@ys
c-i`la-
jkf'k frfFk
(#-)
15,000
2002
31 fnla31
fnla-
fooj.k
ykHk o gkfu
'ks"k vk@ys
15,000
2003
1 tu-
'ks"k vk@ys
11,250
2003
31 fnla-
o
n
fnla-
ykHk o gkfu
'ks"k vk@ys
11,250
'ks"k vk@ys
7,500
11,250
3,750
7,500
11,250
2004
31 fnla31
7,500
3,750
15,000
31
2004
1 tu-
c-i`la-
tek
jkf'k
(#-)
fnla-
ykHk o gkfu
'ks"k vk@ys
3,750
3,750
7,500
124
2005
1 tu-
'ks"k vk@ys
3,750
2005
31 fnla31
fnla-
2,500
ykHk o gkfu
'ks"k vk@ys
1,250
3,750
2006
1 tu-
'ks"k vk@ys
1,250
3,750
2006
31 fnla-
d
e
h
s
1,250
'ks"k vk@ys
1,250
1,250
dk;Zdkjh fVIi.kh%
1- izR;sd o"kZ dh 'kq:vkr esa .ki=k cdk;k jkf'k ij 14% .ki=k C;kt ifjdfyr fd;k x;kA izR;sd
o"kZ 1 tuojh dks .ki=kksa dh cdk;k jkf'k fuEufyf[kr gS
cdk;k .ki=k
#2002 dk izkjaHk
3,00,000
2003 dk izkjaHk
3,00,000
2004 dk izkjaHk
3,00,000
2005 dk izkjaHk
2,00,000
2006 dk izkjaHk
1,00,000
2-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
.ki=k fuxZe ij cV~Vs dks izfr o"kZ osQ izkjaHk esa .ki=k cdk;k jkf'k dks vuqikrkuqlkj vifyf[kr
fd;k tk,xkA
o"kZ
jkf'k
##2002
2003
2004
o
n
2005
2006
15,000
3
12
3,750
15,000
3
12
3,750
15,000
3
12
3,750
15,000
2
12
2,500
15,000
1
12
1,250
;g ;ku nsus ;ksX; gS fd daiuh izfro"kZ eksfpuh; .ki=kksa dks vafdr ewY; osQ cjkcj jkf'k dks izfro"kZ
gLrkarfjr djsxh vkSj (ikposa o"kZ osQ var esa (31.12.2006) blh jkf'k dks lkekU; fuf/ esa gLrkarfjr
fd;k tk,xkA
125

2-13
[kqys cktkj esa ; }kjk ekspu
tc ,d daiuh vius gh .ki=kksa dks rRdky fujLrhdj.k (jn~nhdj.k) gsrq [kqys cktkj esa .ki=kksa dh
[kjhn djrh gS] rc ,sls .ki=kksa dh [kjhn ,oa fujlu dks [kqys cktkj esa [kjhn }kjk ekspu dgrs gSaA
,sls fodYi ls ykHk ;g gS fd daiuh vkidh lqfo/kuqlkj .ki=kksa dks eksfpr dj ldrh gSa tc Hkh
daiuh osQ vf/'ks"k iQaM miyC/ gksaA nwljs daiuh mUgsa rc [kjhn ldrh gS tc cktkj esa ,d cV~Vs osQ
lkFk miyC/ gksaA
tc .ki=kksa dks [kqys cktkj ls cV~Vs esa [kjhnk ,oa j fd;k tkrk gS rc jkstukepk izfof"V;ksa dks
fuEuor vfHkfyf[kr djrs gSa&
1-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
d
e
h
s
rRdky fujLrhdj.k gsrq .ki=kksa dh [kjhn

.ki=k [kkrk
cSad [kkrs ls
.ki=kksa osQ ekspu ij ykHk [kkrs ls
2- ekspu ij ykHk dk gLrkarj.k
.ki=k osQ ekspu ij ykHk [kkrk
iwath vkjf{kr ls
uke
uke
;fn fdlh ekeys esa .ki=k dks ml ewY; ij cktkj ls [kjhnk tkrk gS tks fd lk/kj.k ewY; ls
vf/d gks] rc bl vkf/D; jkf'k dks .ki=kksa osQ ekspu ij ?kkVk ;k gkfu esa uke fd;k tk,xkA ,sls ekeys
esa jkstukepk izfof"V;k fuEuor gksaxh&
1-
.ki=k [kkrk
.ki=k osQ ekspu ij gkfu [kkrk
cSad [kkrs ls
2- ykHk o gkfu [kkrk
.ki=k osQ ekspu ij gkfu [kkrs ls
mnkgj.k
uke
uke
uke
26
,Dl fyfeVsM us 100 #- izR;sd osQ 20,000 #- osQ vafdr ewY; osQ .ki=kksa dks [kqys cktkj ls fujlu
osQ fy, 92 #- ij [kjhnkA vko';d jkstukepk izfof"V;k vfHkfyf[kr djsaA
o
n
126
gy
jkstukepk
fooj.k
frfFk
.ki=k [kkrk
cSad [kkrs ls
.ki=k ekspu ij ykHk [kkrs ls
(cktkj ls viuk gh .ki=k 92 #- esa [kjhnk x;k)
iwath vkjf{kr ls
(.ki=k osQ fujlu osQ ykHk dks iwath
fuf/ esa gLrkarj.k)
ykHk o gkfu fofu;ksftu [kkrk
.ki=k ekspu fuf/
(ykHk dks .ki=k ekspu fuf/ esa gLrkarfjr djuk)
mnkgj.k
c-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
20,000
uke
18,400
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,600
uke
1,600
1,600
20,000
uke
20,000
27
,Dl fyfeVsM us fu.kZ; fy;k fd 25,000 #- osQ 12% .ki=kksa dks eksfpr djsA blus 20,000 #- osQ
.ki=kksa dks [kqys cktkj ls 98.50 #- izR;sd esa [kjhnk 1,100 #- [kpZ vk, vkSj 5,000 #- osQ .ki=kksa
dk ykVjh }kjk fudky dj eksfpr fd;k x;k] jkstukepk izfof"V;k djsaA
gy

jkstukepk
fooj.k
frfFk
o
n
12%
.ki=k [kkrk
cSad [kkrs ls
.ki=kksa osQ ekspu ij ykHk [kkrs ls
(98.5 #- dh nj ls 200 .ki=kksa dh [kjhn rFkk
100 #- O;;)
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
20,000
19,800
200
127

12%
.ki=k [kkrk
cSad [kkrs ls
(5,000 #- osQ .ki=kksa dk ekspu)
.ki=kksa osQ ekspu ij ykHk [kkrk
iwath fuf/ ls
(.ki=kksa osQ ekspu osQ ykHk dks iwath fuf/ esa
gLrkarj.k)
ykHk o gkfu fofu;ksftr [kkrk
(ykHk dk .ki=k ekspu fuf/ esa gLrkarj.k)
5,000
uke
5,000
200
uke
200
d
e
h
s
25,000
uke
25,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
fVIi.kh% .ki=k ekspu fuf/ osQ 'ks"k dks lkekU; fuf/ osQ varxZr ;g ekudj ugha gLrkarfjr fd;k x;k fd daiuh
vHkh Hkh Hkfo"; esa .ki=k nsunkfj;ksa dk ekspu djsxhA
mnkgj.k 28
1 tuojh 2004 dks] daiuh us 1,000 #- izR;sd dks 960 #- izR;sd .ki=k dh nj ls 1,000, 6%
.ki=k fuxZfer fd,A fuxZeu osQ fu;ekuqlkj 2005 osQ var esa gj o"kZ 200 #- osQ ekspu dh lqfo/k ;k
rks [kjhn osQ }kjk rFkk leewY; ij ykVjh }kjk ekspu djus dk izko/ku gSA .ki=k cV~Vs [kkrs dks 10,000
#i;ksa dks 2004 ,oa 2005 esa vifyf[kr fd;k x;kA 31.12.2005 dks daiuh us .ki=k j djus osQ
fy, 950 #- izfr .ki=k dh nj ls 80,000 #- vafdr ewY; osQ rFkk 900 #- izfr .ki=k dh nj ls
80,000 #- vafdr ewY; osQ rFkk 900 #- izfr .ki=k dh nj ls 1,20,000 vafdr ewY; osQ .ki=k
[kjhnsA
mi;ZqDr ysunsu dh jkstukepk izfof"V;k rS;kj djsa rFkk ekspu ls gq, ykHk osQ jhdj.k dks n'kkZ,A
gy
frfFk
fooj.k
o
n
1
tu-
2004
cSad [kkrk
uke
6% .ki=k vkosnu o vkcaVu [kkrs ls
6% .ki=k vkosnu o vkcaVu [kkrk
uke
uke
6% .ki=k [kkrs ls
(.ki=k vkosnu jkf'k dk .ki=k [kkrs esa gLrkarj.k)
c-i`la-
uke
jkf'k
(#-)
tek
jkf'k
(#-)
9.60,000
9,60,000
9,60,000
40,000
10,00,000
128
fnl-31
ykHk o gkfu [kkrk

.ki=k osQ fuxZe ij cV~Vk [kkrs ls
(.ki=k fuxZe osQ cV~Vs dk viys[ku)
uke
6%
uke
10,000
10,000
2005
fnl-31
fnl-31
fnl-31
fnl-31
fnl-31
2.14
.ki=k [kkrk
cSad [kkrs ls
.ki=k osQ ekspu ij ykHk [kkrs ls
(950 #- dh nj ls [kjhn 8 .ki=kksa dk ekspu)
6% .ki=k [kkrk
cSad [kkrs ls
.ki=k osQ ekspu ij ykHk [kkrs ls
(900 #- dh nj ls [kqys cktkj esa [kjhns 12 .ki=kksa
dk ekspu)
iwath vkjf{kr ls
(.ki=kksa osQ fujlu ls gq, ykHk dh iwth fuf/
esa gLrkarj.k)
.ki=k ekspu fuf/ [kkrk
(ykHk dk .ki=k [kkrs esa gLrkarj.k)
ykHk o gkfu [kkrk
.ki=k osQ fuxZe ij cV~Vk [kkrs ls
(.ki=k ij cV~Vs dk viys[ku)
80,000
d
e
h
s
76,000
4,000
uke
1,20,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,08,000
12,000
uke
16,000
16,000
uke
2,00,000
2,00,000
uke
10,000
10,000
ifjorZu }kjk ekspu
tSlk fd igys crk;k tk pqdk gS fd .ki=k dks .ki=k ekspu rc Hkh fd;k tk ldrk gS tc bls
va'k ;k u, .ki=k esa ifjofrZr dj fn;k tk,A ;fn .ki=k /kjdksa dks ;g izLrko ykHknk;d yxrk
gS rks os bl izLrko dks eku ysaxsA u, va'k ;k .ki=kksa dks leewY; ij cV~Vs ij ;k izhfe;e ij fuxZfer
fd;k tk ldrk gSA ;g ;ku nsus ;ksX; gS fd ;fn ;g ifjorZuh; .ki=k gS rks ,slh fLFkfr esa fdlh
.ki=k ekspu fuf/ dh vko';drk ugha gS D;ksafd blosQ ekspu osQ fy, fdlh fuf/ dh vko';drk
ugha gksrh gSA
o
n
129

mnkgj.k
29
vtqZu IykfLVDl fyfeVsM us 100 #- izR;sd osQ 1,000, 15% .ki=kksa dks 10 #- izfr lerk va'k esa
,d 2.50 #- izfrva'k osQ }kjk .ki=kksa dks ifjorZuh;rk osQ }kjk eksfpu fd;k x;k blosQ lkFk gh daiuh
us 50,000 #- osQ ykHk dk mi;ksx djrs gq, 500 .ki=kksa dks Hkh eksfpr fd;kA vko';d jkstukepk
izfof"V;k nsaA
d
e
h
s
gy
vtZqu IykfLVd fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
c-i`la-
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
frfFk
15%
.ki=k [kkrk
.ki=k /kjd ls
(.ki=k /kjdksa dks cdk;k jkf'k)
.ki=k /kjd
lerk va'k iwath [kkrs ls
(2.50 #- osQ izhfe;e ij 800 lerk va'k dk
fuxZe gqvk)
.ki=k [kkrk
.ki=k /kjd [kkrs ls
(.ki=k /kjdksa dks cdk;k jkf'k)
.ki=k /kjd
cSad [kkrs ls
(.ki=k /kjdksa dks Hkqxrku)
(ykHk dk .ki=k ekspu fuf/ esa gLrkarj.k)
o
n
2-15
uke
uke
jkf'k
(#-)
1,00,000
tek
jkf'k
(#-)
1,00,000
uke
1,00,000
80,000
20,000
uke
50,000
50,000
uke
50,000
50,000
uke
50,000
50,000
fu{ksi fuf/ fof/
.ki=k dks ,d fof'k"V vof/ osQ lekiu ij eksfpr djus osQ fy, i;kZIr fuf/;ksa dh vko';drk gksrh
gSA bl vko';drk dh iwfrZ osQ fy, daiuh ,d fu{ksi fuf/ rS;kj djus rFkk i;kZIr jkf'k vU; O;kolkf;d
130
bdkb;ksa dh izfrHkwfr;ksa esa fuos'k djus dk fu.kZ; ys ldrh gSaA lkekU;r% ,d daiuh ;g lqfuf'pr djrh
gS fd izfro"kZ ,d leku jkf'k dks vyx j[krs gq, ,d fuf/ rS;kj djsa rkfd ekspu osQ le; i;kZIr fuf/
miyC/ gksaA bls fu{ksi fuf/ mik; ;k fuf/ dgrs gSaA tcfd daiuh izfro"kZ ,d vn`'; ykHk osQ ,d
Hkkx dks ,d vksj j[krh gSa vkSj mlesa ls oqQN fgLlk O;olk; ls ckgj dh foozQ; izfrHkwfr;ksa esa fuos'k
fd;k tkrk gSA fu{ksi fuf/ lkj.kh }kjk ,d vkSfpR; iw.kZ jkf'k ifjdfyr dh tkrh gS tks fuos'k ls izkIr
izR;k; ij fuHkZj djrk gS rFkk mu o"kks dh la[;k ij Hkh ftrus fnuksa rd fuos'k fd;k x;kA bl izdkj
ls ;g jkf'k izfro"kZ .ki=k ekspu fuf/ esa ykHk ls gLrkarj.k dk vfHkfu'p;u djkrh gS vkSj blosQ fuos'k
dks .ki=k ekspu fuf/ fuos'k dgk tkrk gSA ;g fuos'k oqQN fuf'pr ek=kk esa ykHk ;k vk; (bls C;kt
dg ldrs gSa) vftZr djrk gS ftls fd vkxkeh o"kks esa nwljh ms'; ls fLFkj fofu;ksftr jkf'k osQ lkFk
iqu% fuosf'kr fd;k tk ldrk gSA vkf[kjh o"kZ esa izkIr fd;k x;k C;kt rFkk fofu;ksftr fLFkj jkf'k ugha
fuosf'kr dh tkrh gSA okLro esa bl fLFkfr ij .ki=k ekspu fuf/ fuos'k dks Hkquk fy;k tkrk gS rFkk
izkIr jkf'k dks .ki=kksa osQ ekspu esa mi;ksx fd;k tkrk kgSA .ki=k ekspu fuf/ fuos'k osQ Hkqukus esa gqvk
fdlh Hkh ykHk ;k gkfu dks Hkh .ki=k ekspu fuf/ [kkrs esa gLrkarfjr dj fn;k tkrk gSA .ki=k ekspu
fuf/ [kkrk dk fuekZ.k .ki=k ekspu fuf/ osQ ms'; dks iwjk djrk gS tSlk fd dkuwuh rkSj ij rFkk lsch
osQ ekxZfuns'Z kksa osQ vuqlkj vko';d gksrh gSA vkSj ekspu osQ i'pkr gq, lkekU; fuf/ ;k fuf/ esa gLrkarfjr
dj fn;k tkrk gSA
var% fu{ksi fuf/ fof/ esa dk;Z'khy pj.kksa esa 'kkfey gSa&
1. fu{ksi fuf/ lkj.kh dh lgk;rk ls okf"kZd vk/kj ij ykHk dh ,d ifjdfjr jkf'k ,d vksj
fudky dj j[kh tkrh gSA
2. ykHk dh ,d jkf'k dk fgLlk gj o"kZ osQ var esa fudkyk tkrk gS D;k .ki=k ekspu fuf/
[kkrs esa tek fd;k tkrk gSA
3. igyh o"kZ dh lekfIr ij mrus gh cjkcj jkf'k osQ fuos'k [kjhns tkrs gSa vkSj bls .ki=k ekspu
fuf/ funsZ'k [kkrs ls uke fd;k tkrk gSA
4. izR;sd ifjorhZ o"kZ dks var esa fuos'k ij C;kt dks izkIr fd;k tkrk gSA
5. fuos'k dh [kjhn jkf'k osQ cjkcj ykHk dh fLFkj jkf'k dks ,d rjiQ fudky dj j[krs gSa rFkk
izfro"kZ vftZr C;kt (vafre o"kZ dks NksM+ dj) (ekspu dk o"kZ) dks Hkh lkFk j[krs gSaA
6. vafre o"kZ osQ fy, fuos'k osQ C;kt dks izkIr djukA
7. vafre o"kZ osQ ykHk ls fLFkj jkf'k dks ,d vksj j[kukA
8. ekspu o"kZ osQ var esa fuos'kksa dks HkqukukA
9. fuos'k dh fch ij gq, ykHk@gkfu rqyui=k osQ .ki=k ekspu fuf/ fuos'k [kkrs ls .ki=k
ekspu fuf/ [kkrs esa fcfcar gksrh gSA
10. .ki=k /kjdksa dks Hkqxrku djuk
11. .ki=k ekspu fuf/ [kkrs osQ 'ks"k dks lkekU; fuf/ esa gLrkarfjr djukA
d
e
h
s
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
131
fu{ksi fuf/ fof/ dk mi;ksx LokHkkfod :i ls .ki=kksa osQ ekspu esa ,deq'r Hkqxrku ij fd;k tkrk gS
rFkk o"kZ&nj o"kZ jkstukepk izfof"V;k fuEukuqlkj ikfjr dh tkrh gSa&
1igys o"kZ dh lekfIr ij
(d) ekspu osQ fy, ykHk dh ,d fLFkj jkf'k ,d rjiQ fudky dj j[kh xbZA
ykHk o gkfu fofu;ksx [kkrk
uke
([k) ekspu osQ fy, ,d vksj j[kh jkf'k osQ funs'k gsrq
.ki=k ekspu fuf/ fuos'k [kkrk
uke
cSad [kkrs ls
2vafre o"kZ osQ vykok nwljs ,oa ifjorhZ osQ lekiu ij
(d) .ki=k ekspu fuf/ fuos'k dh C;kt izkfIr osQ fy,
cSad [kkrs ls
uke
.ki=k ekspu fuf/ fosgk ij C;kt [kkrs ls
([k) .ki=k (ekspu fuf/ fuos'k ij C;kt ls .ki=k ekspu fuf/ [kkrs esa C;kt dk gLrkarj.kA
.ki=k ekspu fuf/ fuos'k ij dkj.k [kkrk
uke
(x) ekspu osQ fy, ykHk ls fLFkj jkf'k dks ,d vksj j[kuk
uke
(?k) .ki=k ekspu fuf/ fuos'k ls izkIr C;kt rFkk ykHk ls ekspu gsrq ,d rjiQ fudkyh xbZ
jkf'k osQ fuos'k gsrq
uke
cSad [kkrs ls
3vafre o"kZ dh lekfIr ij
(d) C;kt dh izkfIr gsrq
cSad [kkrk
uke
.ki=k ekspu fuf/ fuos'k ij C;kt [kkrk
([k) .ki=k ekspu fuf/ fuos'k ij C;kt dk .ki=k ekspu fuf/ fuos'k [kkrs esa gLrkarj.k
uke
(x) ekspu gsrq ykHk dh ,d fLFkj jkf'k ,d vksj j[kus gsrq
uke
d
e
h
s
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
132

(?k) .ki=k ekspu fuf/ fuos'k osQ Hkqukus gsrq
cSad [kkrk
uke
.ki=k ekspu fuf/ fuos'k [kkrs ls
(p) .ki=k ekspu fuf/ fuos'k osQ olwyus ij ykHk@gkfu osQ gLrkarj.k ij
ykHk dh fLFkfr esa&
uke
gkfu dh fLFkfr esa&
uke
(N) ekspu ij .ki=k /kjdksa osQ ns; jkf'k gsrq
.ki=k [kkrk
uke
.ki=k /kjd [kkrs ls
(t) .ki=k /kjdksa osQ Hkqxrku ij
.ki=k /kjd [kkrk
uke
cSad [kkrs ls
(>) .ki=k ekspu fuf/ [kkrk 'ks"k osQ lkekU; fuf/ esa gLrkarj.k gsrq
uke
lkekU; fuf/ [kkrs ls
mnkgj.k
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
d
e
h
s
30
,Dl fyfeVsM us 1 tuojh 2000 dks 10,00,000 #- osQ .ki=k fuxZe fd,A ;s .ki=k 3 fnlacj 2002
dks ekspuh; gSaA bl ms'; gsrq daiuh us ,d fu{ksi fuf/ LFkkfir dh FkhA fuos'kksa ls vis{kk Fkh fd 5%
okf"kZd C;kt vftZr djsaxsA fu{ksi fuf/ lkj.kh ;g n'kkZrh gS fd ;fn 5% dh nj ls 0.317208 #fuosf'kr fd;s tk, rks 3 o"kZ i'pkr ewY; 1 #i;k gksxkA 31 fnlacj 2002 dks cSd
a 'ks"k fu{ksi fuf/ fuos'k
osQ C;kt izkfIr ls igys 4,20,000 #- FkkA mlh frfFk ij fuos'kksa dks 6.56,000 #- esa cspk x;kA
C;kt dks #i;s osQ fudVRe Kkr djsa vkSj fuos'kksa dks 100 #- osQ vk/kj ij j[ksaA vko';d
jkstukepk izfof"V;k vfHkysf[kr djsaA blosQ lkFk gh daiuh dh [kkrk iqLrdksa esa .ki=k [kkrk] .ki=k
ekspu fuf/ [kkrk rFkk .ki=k ekspu fuf/ fuos'k [kkrk rS;kj djsaA
o
n
133

gy
frfFk

jkstukepk
fooj.k
2004
1 tu-
cSad [kkrk
.ki=k [kkrs ls
(10,00,000 f.ki=kksa dk fuxZe)
31 fnla- ykHk o gkfu fofu;kstu [kkrk
(ekspu osQ fy, okf"kZd fdLr dks ykHk o gkfu [kkrk
esa uke fd;k x;k)
cSad [kkrs ls
(fuos'k [kjhn)
31 fnla2001 cSad [kkrk
.ki=k ekspu fuf/ fuos'k ij C;kt [kkrs ls
(fuos'k ij 5% C;kt izkIr dh xbZ)
.ki=k ekspu fuos'k fuf/ ij C;kt [kkrk
(.ki=k ekspu fuf/ fuos'k ij C;kt
.ki=k ekspu fuf/ gLrkarfjr)
(okf"kZd fdLr ykHk o gkfu fofu;kstu [kkrk esa
ukes dh xbZ)
cSad [kkrs ls
(okf"kZd fdLr + C;kt osQ fy, fuos'k [kjhn)
c-i`la-
uke
uke
jkf'k
(#-)
tek
jkf'k
(#-)
d
e
h
s
10,00,000
10,00,000
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
uke
3,17,208
3,17,208
uke
3,17,200
3,17,200
uke
15,860
15,860
uke
15,860
15,860
uke
3,17,208
3,17,208
uke
3,33,100
3,33,100
134
31 fnla2002
cSad [kkrk
uke
.ki=k ekspu fuf/ fuos'k ij C;kt [kkrs ls
(fuos'k ij 5% dh nj ls C;kt izkIr)
uke
(fn iza fu fu ij C;kt dks .ki=k ekspu fuf/ esa
gLrkarfjr fd;k x;k)
ykHk o gkfu [kkrk
uke
(okf"kZ fdLr dks ykHk o gkfu fofu;ksx [kkrk esa
uke dh xbZ)
cSad [kkrk
uke
(fn iz fu fu dh fo; izf;k)
uke
(fuos'k dh foh ij gq, ykHk dks .ki=k ekspu fuf/
esa gLrkarfjr fd;k x;k)
.ki=k [kkrk
uke
.ki=k /kjd [kkrs ls
(.ki=k jkf'k dks .ki=k/kjdksa esa gLrkarfjr fd;k x;k)
.ki=k /kjd [kkrk
uke
cSad [kkrs ls
(.ki=k /kjdksa dks jkf'k Hkqxrku dh xbZ)
uke
lekU; fuf/ [kkrk
(.ki=k ekspu fuf/ [kkrs osQ tek 'ks"k dk lkekU;
fuf/ esa gLrkarj.k)
32,516
32,516
32,516
d
e
h
s
32,516
3,17,208
o
n
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
3,17,208
6,56,000
6,56,000
5,700
5,700
10,00,000
10,00,000
10,00,000
10,00,000
10,05,700
10,05,700
135

.ki=k [kkrk
uke
frfFk
2000
31 fnla-
fooj.k
c-i`la-
jkf'k frfFk
(#-)
10,00,000
'ks"k vk@ys
fooj.k
2000
1 tu-
c-i`la-
d
e
h
s
10,00,000
cSd
a
10,00,000
2001
31 fnla-
10,00,000
'ks"k vk@ys
tek
jkf'k
(#-)
10,00,000
2001
1 tu-
10,00,000
'ks"k vk@yk
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
10,00,000
2002
31 fnla-
10,00,000
cSd
a
10,00,000
2002
1 tu-
10,00,000
'ks"k vk@yk
10,00,000
10,00,000
uke
frfFk
2000
31 fnla-
fooj.k
'ks"k vk@ys
c-i`la-
jkf'k frfFk
(#-)
3,17,208
2000
1 tu-
fooj.k
ykHk o gkfu
fofu;kstu [kkrk
3,17,208
2001
31 fnla-
o
n
3,17,208
3,17,208
2001
'ks"k vk@ys
6,50,276
tu- 'ks"k vk@yk

.ki=k ekspu fuf/
fuos'k ij C;kt
ykHk o gkfu fofu;kstu
6,50,276
2002
31 fnla-
c-i`la-
tek
jkf'k
(#-)
lkekU; vkjf{kr
10,05,700
10,05,700
3,17,208
15,860
3,17,208
6,50,276
2002
1 tu-
'ks"k vk@yk
.ki=k ekspu fuf/
fuos'k ij C;kt
ykHk o gkfu fofu;kstu
.ki=k ekspu fuf/
fuos'k ij C;kt
6,50,276
32,516
3,17,208
5,700
10,05,700
136

uke
frfFk
fooj.k
c-i`la-
jkf'k frfFk
(#-)
1 tu-
31 fnla2000
3,17,200
cSd
a
2000
fooj.k
d
e
h
s
3,17,200
cSd
a
3,17,200
31 fnla-
3,17,200
2001
2001
3,17,200
'ks"k vk@yk
cSd
a
tu-
6,50,300
'ks"k vk@ys
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
3,33,100
6,50,300
31 fnla-
6,50,300
2002
6,50,300
'ks"k vk@yk
.ki=k ekspu fuf/
tu-
2002
5,700
6,56,000
cSd
a
(fo; jkf'k)
6,56,000
lwpuk%
tek
jkf'k
(#-)
c-i`la-
6,56,000
ekspu osQ fy, ,d vksj ykHk ls fudkyh xbZ okf"kZd fdLr gS%
0.317208 10,00,000 = 3,17,208. #cSad [kkrk
uke
frfFk
fooj.k
31 fnla2002
c-i`la-
jkf'k frfFk
(#-)
31 fnla-
4,20,000
'ks"k vk@yk
.ki=k ekspu fuf/
2002
6,56,000
10,76,000
o
n
1
tu-
2003
mnkgj.k
fooj.k
.ki=k
'ks"k vk@ys
c-i`la-
10,00,000
31
,Dl okbZ tsM fyfeVsM dk rqyu i=k
31
fnla-
2003
76,000
10,76,000
76,000
'ks"k vk@yk
tek
jkf'k
(#-)
ij fuEu lwpuk,a mtkxj djrk gS
137

15% .ki=k
15,00,000
.ki=k ekspu fuf/

11,63,600
.ki=k ekspu fuf/ fuos'k
11,63,600
(10% ljdkjh izfrHkwfr;k)
o"kZ 2004 o 2005 osQ fy, izfro"kZ .ki=k ekspu fuf/ esa Hkkxhnkjh 1,30,800 #- okf"kZd
FkhA .ki=kksa osQ Hkqxrku dh ns; frfFk 31 fnlacj 2005 dks izfrHkwfr;ksa dks olwy ik;k x;k tks jkf'k
o C;kt lfgr 13,52,000 #- Fkh rFkk ftUgsa 31 fnlacj osQ rqjar ckn funZf'kZr dj fn;k x;k FkkA
d
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.ki=k [kkrk
uke
frfFk
31 fnla2004
fooj.k
c-i`la-
jkf'k frfFk
(#-)
1 tu-
15,00,000
'ks"k vk@ys
2004
fooj.k
c-i`la-
15,00,000
'ks"k vk@yk
15,00,000
31 fnla2005
15,00,000
15,00,000
cSd
a
tek
jkf'k
(#-)
tu-
2005
15,00,000
'ks"k vk@yk
15,00,000
15,00,000
uke
frfFk
31 fnla2004
o
n
fooj.k
'ks"k vk@ys
c-i`la-
jkf'k frfFk
(#-)
1 tu-
14,10,760
2004
31 fnla-
14,10,760
fooj.k
'ks"k vk@yk
.ki=k ekspu
fuf/ fuos'k ykHk
o gkfu fofu;kstu
c-i`la-
tek
jkf'k
(#-)
11,63,600
1,16,360
1,30,800
14,10,760
138
31 fnla-
2005
2005
58,760
fu{ksi fuf/
fuos'k
tu-
31 fnla16,23,876
lkekU; fuf/
'ks"k vk@yk
.ki=k ekspu ij
C;kt fuf/ fuos'k
ykHk o gkfu
fofu;kstu
16,82,636
14,10,760
1,41,076
1,30,800
T
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uke
frfFk
fooj.k
2004
c-i`la-
jkf'k frfFk
(#-)
fooj.k
c-i`la-
2004
Jan.01
'ks"k vk@yk
cSd
a
31 fnla-
11,63,600
31 fnla-
2005
1 tu-
'ks"k vk@yk
2,47,160
14,10,760
14,10,760
2005
31 fnla-
13,52,000
cSd
a
.ki=k ekspu fuf/
14,10,760
58,760
14,10,760
32
,y lh ,e fyfeVsM us vius 500 #- izR;sd osQ 10,00,000, 9% .ki=kksa dks

osQ fy, [kjhnsA vko';sd jkstukepk izfof"V;ksa nsaA
gy
o
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frfFk
tek
jkf'k
(#-)
14,10,760
'ks"k vk@ys
14,10,760
mnkgj.k
d
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16,82,636
,y lh ,e fyfeVsM dh iqLrosaQ
jkstukepk
fooj.k
c-i`la-
Lo;a osQ .ki=k

cSad [kkrs ls
(480 #- izR;sd ij vius .ki=kksa dk ;)
uke
480 #-
uke
jkf'k
(#-)
izR;sd fujlu
tek
jkf'k
(#-)
48,00,00,000
48,00,00,000
139

9%
.ki=k [kkrk
uke
Loa; .ki=k
.ki=kksa osQ jn~nhdj.k ij ykHk
(jn~nhdj.k osQ fy, vius gh .ki=kksa dh [kjhn)
.ki=kksa osQ fujlu ij ykHk [kkrk
uke
iwth fuf/
(.ki=k jn~nhdj.k ij gq, ykHk dk iwth
fuf/ esa gLrkarj.k)
mnkgj.k
50,00,00,000
48,00,00,000
2,00,00,000
2,00,00,000
d
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2,00,00,000
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33
e/q fyfeVsM dh [kkrk eqLrdksa esa vizSy
1, 2000
dks fuEu 'ks"k miyC/ gSa%
(#-)
12% .ki=k
1,50,000
.ki=k ekspu fuf/

1,25,000
1,25,000
.ki=k ekspu fuf/ fuos'k dk izfrfuf/Ro 1,30,000, 9% dh ljdkjh izfrewfy;ksa }kjk fd;k x;k gSA
fuf/ esa tksM+h x;h okf"kZd fdLrksa gsrq jkf'k 20,600. #- FkhA ekpZ 31, 2001 dks fuos'k ij C;kt
izkIr djus ls igys cSad 'ks"k 40,000 #- FkkA ml frfFk ij leLr .ki=kksa dks 84% ij cspk x;k vkSj
.ki=kksa dks ;Fkkor eksfpr fd;k x;kA
o"kZ 2000-2001 osQ fy, cSd
a [kkrs rFkk .ki=k [kkrk] .ki=k ekspu fuf/ [kkrk] .ki=k ekspu
fuf/ fuos'k [kkrk rS;kj djsaA daiuh viuh [kkrk iqLrosaQ izfro"kZ 31 ekpZ dks can djuh gSA
gy
eq/ fyfeVsM dh iqLrosaQ
uke
frfFk
o
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31
ekpZ
2001
fooj.k
.ki=k ekspu
fuf/ fuos'k
(fo; ij gkfu)
lkekU; fuf/
(gLrkarj.k)
c-i`la-
jkf'k frfFk
(#-)
1 vizSy
2001
31
15,800
1,41,500
1,57,300
ekpZ
2001
fooj.k
c-i`la-
'ks"k vk@yk
.ki=k ekspu fuf/
fuos'k [kkrs ij C;kt
(9% 1,30,000 #- ij)
ykHk o gkfu
fofu;kstu
tek
jkf'k
(#-)
1,25,000
11,700
20,600
1,57,300
140
frfFk
fooj.k
2001
'ks"k vk@yk
(vafdr ewY;
1,30,000 #-)
vizSy
.ki=k ekspu ekspu fuf/ fuos'k [kkrk

c-i`jkf'k frfFk
fooj.k
c-i`la(#-)
la2000
cSd
a
13 ekpZ (1,30,000 #- dk 84%)
1,25,000
gkfu dks .ki=k ekspu
ekspu fuf/ esa
gLrkarfjr fd;k x;k
1,25,000
jkf'k
(#-)
1,09,200
d
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15,800
1,25,000
T
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frfFk
2001
31 ekpZ
fooj.k
c-i`la-
cSad [kkrk
jkf'k frfFk
(#-)
40,000
'ks"k vk@yk
.ki=k ekspu fuf/
fuos'k ij C;kt
.ki=k ekspu fuf/
fuos'k(foh izf;k)
2000
31 ekpZ
11,700
fooj.k
c-i`la-
jkf'k
(#-)
1,50,000
.ki=k
vafre 'ks"k
10,900
1,09,200
1,60,900
1,60,900
12%
frfFk
2001
31
ekpZ
o
n
fooj.k
c-i`la-
.ki=k [kkrk
jkf'k frfFk
(#-)
fooj.k
c-i`la-
jkf'k
(#-)
2000
cSd
a
1,50,000
1,50,000
31 vizSy
'ks"k vk@yk
1,50,000
1,50,000
dk;Zdkjh fVIi.kh% 1. 1,30,000 #- osQ 9% .ki=k ekspu fuf/ fuos'k ij C;kt dh jkf'k 11,700 #- gSA
2. fuos'k ij .k dh olwyh gqbA var% 1,30,000 #- osQ fuos'k 1,09200 ij olwy fd;s x;sA
141

Lo;a tkfp;s
fuEufyf[kr cgq&fodYih pquko iz'uksa esa lgh mkj pqusa%

1- os .ki=k tks lqiqnZxh }kjk gLrkarfjr gksrs gSa& mUgsa --------------------- .k i=k dgrs gSaA
(d) iathr .ki=k
([k)
izFke .ki=k
(x) okgd .ki=k .ki=k
2- ,Dl da- fy dh [kkrk iqLrdksa esa fuEu jkstukepk izfof"V;k gSa&
cSad [kkrk
uke
4,75,000
.ki=k fuxZe ij gkfu [kkrk uke
75,000
12% .ki=k [kkrs ls
.ki=kksa osQ ekspu ij izhfe;e [kkrs ls
crk,] .ki=kksa dk fuxZe fdrus cV~Vs fd fdl nj ij gqvk gSA
(d) 15%
([k)
5%
(x)
10%
3. ,Dl fyfeVsM us 28,80,000 ewY; dh ifjlaifr;k [kjhnhA blus 100 #- izR;sd ij 4% .ki=kksa
dks [kjhn izfriQy osQ :i esa iw.kZ Hkqxrku gsrq fuxZfer fd,A foozsQrk dks tkjh fd, x, .ki=kksa
dh la[;k Fkh&
(d) 30,000
([k)
32,000
(x)
32,000
4. ifjorZuh; .ki=kksa dks cV~Vs ij ugha fuxZfer fd;k tk ldrk] ;fn%
(d) mUgsa rRdky gh ifjofrZr djuk gks_
([k) mUgsa rRdky gh ifjofrZr ugha fd;k tkuk gS_
(x) mi;qZDr esa dksbZ ugha
5. ,d .ki=k osQ fuxZe ij cV~Vs dks rqyu i=k esa fuEu 'kh"kZ esa fn[kkrs gSa&
(d) ykHk o gkfu [kkrk
([k) iqQVdj O;;
(x) .ki=k [kkrk
6. tc .ki=k dks leewY; ij tkjh fd;k tkrk gS vkSj ,d izhfe;e ij eksfpr fd;k tkrk gS rc
bl izdkj osQ fuxZe ij gkfu fdl [kkrs osQ uke i{k esa n'kkZrs gSaA
([k) .ki=k vkosnu o vkcaVu [kkrk
(x) .ki=k fuxZe ij gkfu [kkrkA
7. O;olk; osQ [kjhnus osQ le; [kjhn izfriQy ij fuoy ifjlaifk;ksa dk vkf/D; ewY; dgk fd;k
tkrk gS&
(d) lkekU; vkjf{kr
([k) iwth vkjf{kr
(x) foozsQrk dk [kkrk
d
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142

8.
9.
10.
11.
12.
13.
14.
tc lHkh .ki=k eksfpr gks tkrs gSa rFkk .ki=k ekspu fuf/ osQ [kkrs osQ 'ks"k dks fdlesa gLrkarfjr
fd;k tkrk gS
(d) iwath vkjf{kr
([k) lkekU; vkjf{kr
(x) ykHk o gkfu fofu;kstu [kkrk
.ki=k ekspu fuf/ fuos'k osQ vafdr vkSj iqLrd ewY; e'k% 1,10,000 #- vkSj 96,000 #gSA daiuh 30,000 #- osQ vafdr ewY; dks fuos'kksa dks ml jkf'k ij csprh gS tks fd osQoy 10%
izhfe;e ij .ki=kksa osQ ekspu gsrq i;kZIr gSA crk,] fuos'k osQ fo; ij ykHk dh jkf'k D;k gSA
3,000 #-(x)
oqQN Hkh ugha
(d) 4,200 #- ([k)
Lo;a osQ .ki=k os izi=k gSa tks daiuh
(d) vius gh izorZdksa dks vkcafVr djrh gSA
([k) vius funs'dksa dk vkcafVr djrh gS
(x) cktkj ls [kjhnrh gS vkSj fuos'k osQ :i esa vius ikl j[krh gSA
Lo;a osQ .ki=kksa osQ jn~nhdj.k dk gLrkarj.k fd;k tkrk gSA
(d) ykHk ,oa gkfu fofu;kstu [kkrs esa
([k) .ki=k ekspu fuf/ esa
(x) iwath fuf/
tc .k=kksa dk ekspu ykHkksa esa ls fd;k tkrk gS] rc leku jkf'k dks
(d) lkekU; fuf/ esa gLrkarfjr djrs gSa
([k) .ki=k ekspu fuf/ esa
(x) iwath fuf/
.ki=k ekspu fuf/ fuos'k dh fch ij gq, ykHk dks igyh ckj tek esa Mkyrs gSa&
(d) .ki=k ekspu fuf/ [kkrk
([k) ykHk o gkfu fofu;kstu [kkrk
(x) lkekU; fuf/ [kkrk
fuos'k osQ olwyhdj.k osQ i'pkr fu{ksi fuf/ fuos'k [kkrs osQ 'ks"k dk gLrkarj.k fdl [kkrs esa fd;k
tkrk gSA
([k) .ki=k [kkrk
(x) fu{ksi fuf/ [kkrk
tc .ki=kksa dk fuxZe ,d cV~Vs ij vkSj ekspu izhfe;e ij gksrk gS rks fuEu esa fdl [kkrs dks
fuxZe osQ le; ukes fd;k tkrk gSA
(d) .ki=k [kkrk
([k) .ki=k [kkrs osQ ekspu ij izhfe;e [kkrk
(x) .ki=k osQ fuxZe ij gkfu [kkrk
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143

Lo;a tkfp;s &
I.
fuEufyf[kr ysunsuksa osQ fy;s crk, fdl [kkrs dks uke fd;k tk,xkA
1.
foozsQrk dks O;olk;&[kjhn osQ izfriQy osQ :i esa .ki=kksa dk fuxZe

.ki=kksa osQ ekspu ij fu{ksi fuf/ osQ l`tu gsrq vyx jkf'k j[kus ij
.ki=kksa osQ ekspu osQ ckn .ki=k ekspu fuf/ [kkrs dk 'ks"k
daiuh }kjk vius Lo;a osQ .ki=kksa dk ;A
.ki=kksa osQ fuxZe ij cVVs osQ viys[ku djus ijA
2.
3.
4.
5.
II.
fuEufyf[kr ysunsuksa osQ fy;s crk, fdl [kkrs dks tek fd;k tk,xkA
6.
T
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7.
8.
9.
10.
.ki=kksa dk cVVs ij fuxZe vkSj leewY; ij ekspu

fu{ksi fuf/ fuos'k osQ C;kt dks fu{ksi fuf/ [kkrs esa gLrkarj.k djuk
.ki=k osQ ekspu osQ i'pkr .ki=k ekspu fuf/ [kkrs osQ 'ks"k dk gLrkarj.kA
fu{ksi fuf/ fuos'k fch ij ykHk [kkrk
.ki=k osQ fuxZe ij gkfu osQ viys[ku ijA
Lo;a djsa
1.
2.
3.
4.
th fyfeVsM osQ ikl 100 #- osQ izR;sd] 800 yk[k osQ 10% .ki=k gSa tks ekpZ 31, 2003 dks
ekspuh; gSaA eku yhft, fd ml frfFk ij .ki=k ekspu fuf/ dk 'ks"k 3,40,00,00,000 gS
.ki=kksa osQ ekspu ij vko';d izfof"V;k nsaA
vkj fyfeVsM us 5% izhfe;e ij 50 #- izR;sd ij 88,00,000, 8% .ki=k tkjh fd;s ftudk
ekspu twu 30, 2003 dks leewY; ij 2 #- izhfe;e lfgr izR;sd va'k 20 #- ij va'kksa esa ifjorZu
djds fd;k tk,xkA .ki=kksa osQ ekspu dh vko';d jkstukepk izfof"V;k djsaA
lh fyfeVsM osQ ikl 1 vizy
S 2003 dks 200 #- izR;sd osQ 11,00,000, 10% .ki=k gkFk esa 'ks"k
gSaA izca/ funs'kdksa us ;g r; fd;k gS fd daiuh Lo;a osQ .ki=kksa esa ls 20% .ki=kksa dks ;
djds jn~n djsaxhA vko';d izfof"V;k djsaA
leewY; ij tkjh 1,000 ,12% .ki=kksa osQ ekspu ij vko';d jkstukepk izfo"V;k nsaA
(d) 100 #- izR;sd osQ 12% vf/eku va'kksa esa ifjofrZr dj leewY; ij .ki=kksa dk ekspuA
([k) leewY; ij fuxZfer lerk va'kksa esa ifjofrZr dj 10% izhfe;e ij .ki=kksa dk ekspuA
(x) 25% izhfe;e ij lerk va'kksa esa ifjofrZr dj 10% izhfe;e ij .ki=kksa dk ekspuA
31.1.2005 dks turk fyfeVsM us 88,00,000 osQ 6% .ki=kksa dks 20 #- izfr lerk va'k esa 2
#- izfr va'k izhfe;e osQ lkFk ifjofrZr fd;k&
vfu: fufeVsM osQ ikl 31 ekpZ 2005 ij ekspu gsrq ns; 100 #- izR;sd osQ 4000, 8% .ki=k
gSAa daiuh osQ ikl mDr frfFk osQ fy, 150,000 #- dh .ki=k ekspu fuf/ gSA ;g ekuysa fd dksbZ
Hkh C;kt cdk;k ugha gS vkSj .ki=k osQ fuxZe osQ le; dh vko';d jkstukepk izfof"V;k nsaA
o
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5.
6.
144
mnkgj.k

34
daiuh dh [kkrk&iqLrdksa esa 1 tuojh 2000 dks fuEufyf[kr 'ks"k mIyC/ gS&
12% .ki=k
4,00,000 #12% .ki=k fu{ksi fuf/
3,00,000 #12% .ki=k fu{ksi fuf/ fuos'k
3,00,000 #(Hkkjr ljdkj dh 4,00,000 #- osQ 10% lqjf{kr ca/&i=k ls izfrfuf/Ro) 31 fnla dks izfro"kZ
60,000 #- dh okf"kZd Hkkxhnkjh fu{ksi fuf/ esa dh tkrh gSA 31 fnl- 2000 dks .ki=k fu{ksi fuf/
fuos'k osQ C;kt izkfIr osQ ckn cSad dk 'ks"k 3,00,000 #- FkkA daiuh us 18% dh gkfu ij fuos'kksa dks
cspk vkSj .ki=k dk Hkqxrku dj fn;k x;kA vkils vis{kk dh tkrh gS fd o"kZ 2000 osQ fy, fuEufyf[kr
[kkrs rS;kj djsaA
(i) .ki=k [kkrk
(ii) .ki=k fu{ksi fuf/ [kkrk
(iii) .ki=k fu{ksi fuf/ fuos'k [kkrk
(iv) cSad [kkrk
d
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12%
frfFk
2000
31 fnla-
fooj.k
c-i`la-
.ki=k [kkrk
jkf'k frfFk
(#-)
4,00,000
cSd
a
2000
1
fooj.k
c-i`la-
jkf'k
(#-)
4,00,000
'ks"k vk@ys
tu-
4,00,000
4,00,000
12%
frfFk
o
n
2000
31 fnla-
fooj.k
lkekU; fuf/
c-i`la-
.ki=k [kkrk
jkf'k frfFk
(#-)
4,28,000
2000
1 tu-
31 fnla31 fnla31 fnla-
4,28,000
fooj.k
'ks"k vk@yk
ykHk o gkfu
fofu;ksx
.ki=k fu{ksi fuf/
fuos'k ij C;kt
.ki=k fuf/ fuos'k
c-i`la-
jkf'k
(#-)
3,00,000
60,000
40,000
28,000
4,28,000
145

12%
frfFk
fooj.k
31 tu2000
'ks"k vk@yk
.ki=k fu{ksi fuf/
esa ykHk dk gLrkarj.k
31 fnla-
.ki=k fu{ksi fuf/ fuos'k [kkrk

c-i`jkf'k frfFk
fooj.k
la(#-)
31 fnla3,00,000 2000
cSd
a
c-i`la-
3,28,000
3,28,000
T
i
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frfFk
fooj.k
2000
c-i`la-
cSad [kkrk
jkf'k frfFk
(#-)
fooj.k
31 fnla-
tu-
'ks"k vk@yk
3,00,000
3,00,000 #-
osQ
'ks"k esa 'kkfey gSa
C;kt osQ 40,000 #10% dh nj ls
4,00,000 #- ij
(4,00,000 osQ lqjf{kr
ca/&i=k gS)
12% .ki=k
fu{ksi fuf/ fuos'k
31 fnla-
2000
12% .ki=k
'ks"k vk@yk
c-i`la-
jkf'k
(#-)
4,00,000
2,28,000
3,28,000
6,28,000
mnkgj.k
d
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28,000
3,28,000
jkf'k
(#-)
6,28,000
35
,d daiuh dh [kkrk iqLrdksa esa 31.3.2003 dks fuEufyf[kr 'ks"k miyC/ gq,
12% .ki=k
10,00,000 #.ki=k ekspu fuf/
10,00,360 #.ki=k ekspu fuf/ fuos'k bl izdkj gS&
4,00,000 #- 9% .k
3,80,000 #7,00,000 #- 8% ljdkjh izi=k
6,20,360 #mi;qDr frFk ij fuos'kksa dks fuEukuqlkj csapk x;k% 9% .k leewY; ij ,oa 8% ljdkjh izi=kksa
dks vafdr ewY; osQ 90% ijA .ki=kksa dks ;Fkkuqlkj eksfpr fd;k x;kA vko';d cgh&[kkrs rS;kj djsaA
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gy
12%
uke
frfFk
fooj.k
31.3.03
cSd
a
c-i`la-
.ki=k [kkrk
jkf'k frfFk
(#-)
10,00,000
31.3.03
10,00,000
fooj.k
tek
jkf'k
(#-)
c-i`la-
d
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10,00,000
vk@yk
'ks"k
10,00,000
T
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uke
frfFk
31.3.2003
fooj.k
c-i`la-
jkf'k frfFk
(#-)
10,30,000
lkekU; fuf/
31.3.2003
fooj.k
c-i`la-
tek
jkf'k
(#-)
10,00,360
vk@yk 'ks"k
.ki=k
ekspu fuf/
fuos'k [kkrk
10,30,000
29,640
10,30,000
uke
frfFk
31.3.03
o
n
fooj.k
'ks"k vk@yk
9% .k
8% ljdkjh izi=k
.ki=k ekspu
fuf/ [kkrk
c-i`la-
jkf'k frfFk
(#-)
31.3.03
3,80,000
6,20,360
31.3.03
fooj.k
cSad (9% .k)

cSad (8% ljdkjh
izi=k)
c-i`la-
tek
jkf'k
(#-)
4,00,000
6,30,000
29,640
10,30,000
10,30,000
147

cSad [kkrk
uke
frfFk
fooj.k
.ki=k
ekspu fuf/ fuos'k%
9% .k
8% ljdkjh izi=k
c-i`la-
jkf'k frfFk
(#-)
fooj.k
31.3.03
12% .ki=kksa
31.3.03
'ks"k vk@ys
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
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30,000
10,30,000
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bl v;k; esa iz;qDr 'kCn
3.
10,00,000
6,30,000
cSad 'ks"k ugha fn;k x;k gS
2.
c-i`la-
4,00,000
10,30,000
1.
tek
jkf'k
(#-)
.ki=k
ca/&i=k (ckWM)
ca/d .ki=k
LFkk;h .ki=k
'kwU; owQiu nj .ki=k
fof'k"V owQiu nj .ki=k
iathr .ki=k
okgd .ki=k
izHkkj
fLFkj izHkkj
py izHkkj
izFke izHkkj
ifjiDork frfFk
o
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14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
ewy@ewY;
.ki=k fuxZe ij gkfu cV~Vk
; izfriQy
.ki=k dk ekspu
ykVjh }kjk fudkyus ij
Lo;a osQ .ki=k
iwth esa ls ekspu
ykHkksa ls ekspu
ifjorZuh; .ki=kksa dk ekspu
.ki=k fu{ksi fuf/
laikf'Zod izfrHkwfr
f}rh; izHkkj
[kqys cktkj ls .ki=kkas dk ;
lkjka'k
.ki=k% .ki=k dtZ ;k .k dh vfHkLohfr ;k vfHkKkiu gSA ;g ,d .k iwth gS tks daiuh }kjk turk ls
mxkgh tkrh gSA ,slh fyf[kr Lohfr osQ /kjd dks .ki=k /kjd dgk tkrk gSA
ca/&i=k (ckWaM)% ca/i=k fo"k;&oLrq ,oa izfr esa .ki=k osQ leku gh gksrk gS bu nksuksa osQ chp varj osQoy bruk
gS fd buosQ fueZe dh fLFkfr;k fuEu gSa vFkkZr ca/&i=kksa dks fcuk fdlh iwoZ fu/kZfjr C;kt djosQ fuxZfer fd;k
tk ldrk gS tSlk fd Mhi fMLdkmaV ca/&i=kksa osQ ekeys esa gksrk gSA
148
izHkkj% izHkkj U;kl foys[k osQ varxZr nsunkfj;ksa dks iwfjr ,d .k Hkkj gksrk gS ftlosQ rgr~ daiuh fdlh fo'kf"V
Hkkx dks ca/d j[kus ij lger gksrh gSA izFke izHkkj esa .k dh okilh ifjlaifk;ksa dh fuoy ewY; ij olwyh
tkrh gSA izFke izHkkj /kjdksa osQ Hkqxrku osQ i'pkr gh f}rh; izHkkj /kjdksa dks Hkqxrku fn;k tkrk gSA
.ki=k osQ izdkj% .ki=k fofHkUu izdkj osQ gksrs gSa tSls fd lqjf{kr ,oa vlqjf{kr .ki=k] ekspuh; ,oa LFkk;h
.ki=k] ifjorZuh; ,oa vifjorZuh; .ki=k] 'kwU; nj ,oa fof'k"V owQiu ij] iathr ,oa okgd .ki=kA
.ki=kksa dk fuxZeu% leewY; ij fuxZfer .ki=k mUgsa dgk tkrk gS tc mu ij ladfyr dh xbZ jkf'k vafdr
ewY; osQ leku gksrh gSA ;fn fuxZe ewY; lk/kj.k ;k vafdr ewY; ls vf/d gksrh gSA bls ,d izhfe;e ij fuxZe
dgk tkrk gSA ;fn fuxZe dk ewY; lk/kj.k ;k vafdr ewY; ls de gksrk gS rks mls cV~Vs ij fuxZeu dgk tkrk
gSA izhfe;e osQ :i esa izkIr dh xbZ jkf'k îzfrHkwfr izhfe;e [kkrs* esa tek dh tkrh gS tcfd cV~Vs dh jkf'k dks
^^fuxZe ij cV~Vs@gkfu** esa ukes fd;k tkrk gS ftls ,d le;kof/ osQ nkSjku vifyf[kr fd;k tkrk gSA
jksdM+ osQ vfrfjDr .ki=k dk fuxZe% dbZ ckj ,d .ki=k dks foozQs rk ;k Lorkf/dkj ,dLo osQ vkiwjd ;k cSfa dad
laink vf/dkjksa osQ gLrkja.k ij jksdM+ osQ :i esa jkf'k izkIr fd;s fcuk gh vf/eku vk/kj ij .ki=k fuxZfer
fd, tkrs gSaA
;izfriQy% ; izfriQy jkf'k gS tks ,d daiuh izfriQy osQ :i esa ifjlaifk@O;olkf;d iQeZ osQ ; ij
foozsQrk@foozQ; daiuh dks nsrh gSA
laif'Zod izfrHkwfr% izkFkfed izfrHkwfr osQ vykok dksbZ vfrfjDr ;k lgk;d izfrHkwfr ^laif'oZd izfrHkwfr* dgykrh gSA
.ki=k dk ekspu% bldk rkRi;Z gS fd .ki=k /kjdksa dks .ki=k osQ ifj'kks/u (Hkqxrku okilh) }kjk .ki=k@
ca/&i=k osQ [kkrksa ij nsunkfj;ksa ls NqVdkjk ;k eqfDr gksrh gSA lkekU;r% .ki=k dk ekspu vof/ dh lekfIr ij
gksrh gS ftu ij mUgsa fuxZfer fd;k x;k FkkA oSls ;g fuxZe osQ fu;e ,oa 'krks ij fuHkZj gksrk gSA
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vH;kl gsrq iz'u
y?kq mkjh; iz'u

1. ,d .ki=k ls D;k rkRi;Z gS\
2. ,d okgd .ki=k dk D;k eryc gS\
3. ^,d laikf'Zod izfrHkwfr osQ :i esa fuxZfer* .ki=k dk vFkZ crkb,A
4. ^jksdM+ osQ vykok izfriQy gsrq .ki=k dk fuxZe* ls D;k rkRi;Z gS\
5. ^cV~Vs ij .ki=k dk fuxZe rFkk izhfe;e ij ekspuh;* ls D;k rkRi;Z gS\
6. iwath vkjf{kr D;k gS\
7. ^vekspuh; .ki=k* ls D;k rkRi;Z gS\
8. îfjorZuh; .ki=k* D;k gS\
9. ^ca/d .ki=k* ls D;k rkRi;Z gS\
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10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
.ki=k osQ fuxZe ij cV~Vk D;k gksrk gS\

^.ki=k osQ ekspu ij izhfe;e* dk D;k vFkZ gS\
.ki=k i=k va'k ls fHkUu D;ksa gksrs gSa] nks varj crkb;s\
ml 'kh"kZ dk uke crkb, ftlosQ varxZr daiuh osQ rqyu i=k esa ^.ki=k dk cV~Vs ij fuxZe* dks n'kkZ;k
tkrk gSA
^.ki=k dk ekspu* ls D;k rkRi;Z gS\
D;k ,d daiuh Lo;a osQ .ki=k [kjhn ldrh gS\
ifjorZuh;rk osQ vk/kj .ki=k dk ekspu ls D;k rkRi;Z gS\
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^.ki=k dks ekspu ij izhfe;e* ls vki oSQls fuiVku djsaxs\

îwath esa ls ekspu* dk D;k rkRi;Z gS\
^[kqys cktkj ls ;* }kjk .ki=k osQ ekspu ls D;k rkRi;Z gS\
rqyu i=k esa ^.ki=k ekspu fuf/* dks fdl 'kh"kZ esa iznf'kZr fd;k tkrk gSA
nh?kZ mkjh; iz'u

1.
2.
3.
4.
5.
6.
7.
,d .ki=k ls D;k rkRi;Z gS\ fofHkUu izdkj osQ .ki=kksa dh O;k[;k dhft,\
.ki=k ,oa va'k osQ chp varjLi"V dhft,A .ki=k dks ,d dtZ osQ :i esa D;ksa tkuk tkrk gS] O;k[;k
dhft,A
^laikf'Zod izfrHkwfr osQ :i esa fuxZfer .ki=k* osQ rkRi;Z dk o.kZu dhft,A [kkrk iqLrdksa esa .ki=k
osQ fuxZe gsrq ys[kkadu O;ogkj crk,A
[kkrk iqLrdksa esa ^.ki=k dk cV~Vs ij fuxZe* dks oSQls fu:fir fd;k tk ldrk gS\ vki .ki=k osQ
fuxZe ij cV~Vs* ro osQls fuiVku djsaxs] tc .ki=kksa dk ekspu fdLrksa esa fd;k tkrk gSA
.ki=kksa osQ ekspu dks ;ku esa j[krs gq, .ki=k fuxZe dh fofHkUu 'krks dh O;k[;k dhft,A
iwth esa ls vkSj ykHk esa ls .ki=k ekspu osQ chp varj Li"V dhft,A
^.ki=k ekspu fuf/* cukus osQ fy, lsch osQ ekxZfunsZ'kksa dh O;k[;k dhft,A
.ki=kksa osQ ekspu osQ fy, fu{ksi fuf/ cukus osQ fy, mBk, tkus okys pj.kksa dk o.kZu dhft,A
D;k daiuh [kqys cktkj ls Lo;a osQ .ki=k [kjhn ldrh gS\ O;k[;k dhft,A
.ki=k dh ifjorZuh;rk* ls D;k rkRi;Z gS] ,slh ifjorZuh;rk dh fof/;ksa dk o.kZu dhft,A
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9.
10.
150

la[;kRed iz'u
1.
th fyfeVsM us 50 #- izR;sd osQ 75,00,000, 5% .kksa dks leewY; ij fuxZfer fd;k ftlesa 15 #vkosnu i=k ij 'ks"k 31 #- vkcaVu ij n; gSaA ;g fuxZe dh frfFk ls lkr o"kZ ckn ekspuh; gSA daiuh
dh [kkrk iqLrdksa osQ fy, vko';d izfof"V;k vfHkfyf[kr djsaA
2.
okbZ fyfeVsM us 100 #- izR;sd osQ 2,000, 5% .ki=k fuxZfer fd, ftudk fuEuor Hkqxrku djuk
gS& 25 #- vkosnu osQ lkFk] 50 #- vkcaVu ij rFkk 25 #- izFke o vafre eksax ij ns; gSA izfof"V;k
rS;kj djsaA
3.
,s fyfeVsM us 5% izhfe;e ij 100 #- izR;sd osQ 10,000, 10% .ki=k fuEuor~ Hkqxrku ij fuxZfer
fd,&
10 #- vkosnu ij_ 20 #- vkcaVu ij izhfe;e osQ lkFk rFkk 'ks"k jkf'k igyh ,oa vafre ekax ij ns; gSA
vko';d jkstukepk izfof"V;k djsaA
4.
,s- fyfeVsM us 8% osQ cV~Vs ij 50 #- izR;sd osQ 90,00,000, 9% .ki=k ij tkjh fd, tks 9 o"kZ ckn
leewY; ij ekspuh; gSaA , fyfeVsM dh [kkr iqLrdksa gsrq vko';d izfof"V;k djsaA
5.
,s fyfeVsM us fuEufyf[kr 'krks ij 100 #- izR;sd osQ 4,000, 9% .ki=k tkjh fd,&
20 #vkosnu ij
20 #vkcaVu ij
30 #izFke ekax ij] vkSj
30 #vafre ekax ij
turk us 4,800 .ki=kksa osQ fy, vkosnu fn,A 3,600 vkosnuksa dks iw.kZ .ki=k ij Lohdkj fd;k x;kA
800 vkosnuksa osQ fy, 400 vkosnuksa dks vLohr dj fn;k x;kA vko';d jkstukepk izfo"V;k nsaA
6.
Vh fyfeVsM us 30 twu 2002 dks 10% izhfe;e ij #- 500 izR;sd osQ 20,0,000, 8% .ki=kksa dks
fuxZfer fd;k ftlesa 200 #- vkcaVu ij (izhfe;e lfgr) vkSj 'ks"k vkcaVu ij ns; Fkk rFkk 8 o"kks esa
ekspuh; FkkA ysfdu mUgsa 3,00,000 .ki=kksa gsrq vkosnu izkIr gq, rFkk lekuqikr vk/kj ij vkcaVu
fd;k x;kA vkosnu vkSj vkcaVu dh cdk;k jkf'k ;Fkkuqlkj izkIr gqbZA .ki=k fuxZe ls lacaf/r lHkh
vko';d izfof"V;k vfHkfyf[kr dhft,A
7.
,Dl fyfeVsM us 100 #- izR;sd 10,000, 14% .ki=k fuxZfer fd, ftlesa 20 #- vkosnu ij] 60
#- vkcaVu ij rFkk 'ks"k Hkkxsa ij nsus FksA daiuh us 13,500 .ki=kksa osQ vkosnu izkIr fd,A buesa ls 8,000
dks .ki=k fn, x, tcfd 5,000 dks 40% ek=k fn, x, vkSj 'ks"k dks vLohr dj fn;k x;k va'kr%
vkcafVr vkosnuksa ij izkIr vf/d ij iz;ksx fd;k x;kA lHkh cdk;k jkf'k;ksa dks ;Fkkuqlkj izkIr fd;k
x;kA vko';d izfof"V;k crkb,A
8.
vkj fyfeVsM us 200 #- izR;sd 20,00,000, 10% .ki=k 7% cV~Vs osQ lkFk fuxZfer fd, tks 9 o"kks
osQ ckn 8% izhfe;e osQ lkFk ekspuh; FksA vkj fyfeVsM dh [kkrk iqLrdksa esa vko';d izfof"V;k nsaA
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9.
,e fyfeVsM us ,l fyfeVsM ls 9,00,00,000 #- dh ifjlaifk;k [kjhnh rFkk 70,00,000 dh nsunkfj;ksa

dks ftEesnkjh Hkh yh vkSj 100 #- izR;sd osQ 8% .ki=k tkjh fd, ,e fyfeVsM dh [kkrk iqLrdksa esa
vko';d izfof"V;k nsaA
10.
ch fyfeVsM us eksgu czknlZ ls 4,00,000 #- dh [kkrk&ewY; okyh ifjlaifk;k [kjhnha vkSj 50,000 dh
nsunkfj;ksa dh ft+Eesnkfj;ksa esa izkIr dhA ;g r; gqvk fd [kjhn izfriQy osQ :i esa 3,80,000 #- dk
Hkqxrku 100 #- izR;sd osQ .ki=k }kjk fd;k tk,xkA
bu rhu izdj.kksa esa D;k jkstukepk izfof"V;k vfHkfyf[kr dh tk,axh ;fn .ki=kksa dk fuxZe.k (d)
leewY; ij ([k) cV~Vs ij rFkk 10% izhfe;e ij fd;k x;k gSA
;g Hkh r; gqvk fd .ki=kksa ij dksbZ Hkh fookn vkus ij bUgsa jksdM+ esa Hkqxrku fd;k tk,xkA
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11.
,Dl fyfeVsM us okbZ fyfeVsM ls ; izfriQy osQ :i esa 4,40,000 dh ,d e'khujh [kjhn dh lgefr
cukbZ vkSj ;g r; gqvk fd Hkqxrku 100 #- izR;sd osQ 12% .ki=kksa }kjk izfr .ki=k 10 #- izhfe;e
osQ lkFk pqdrk fd;k tk,xkA ysu&nsu dh jkstukepk izfof"V;k nsaA
12.
,Dl fyfeVsM us 15,000, 10% .ki=kksa dks 100 #- izR;sd osQ vuqlkj fuxZfer fd;k] fuEu ekeyksa
esa jkstukepk izfof"V;k ,oa rqyu i=k cukb,&
(i) .ki=kksa dk fuxZeu 10% izhfe;e ij gqvkA
(ii) .ki=kksa dks 5% cV~Vs ij tkjh fd;k x;kA
(iii) .ki=kksa dks cSd
a osQ 12,00,000 #- ij izkIr .k gsrq laikf'Zod izfrHkwfr osQ :i esa fuxZfer fd;kA
(iv) .ki=kksa dks 13,50,000 dh e'khujh [kjhn ij foozsQrk dks tkjh fd, x,A
13.
fuEu dh jkstukepk izfof"V;k nsa&

(i) ,d 100 #- osQ .ki=k dks 95 #- esa tkjh fd;k x;kA
(ii) ,d .ki=k dks 95 #- osQ fuxZe fd;k x;k ftldk ekspu 105 #- gqvkA
(iii) ,d .ki=k 100 #- esa fuxZfer gqvk rFkk 105 #- esa ifj'kksf/r gqvkA
mi;qZDr izR;sd ekeys esa .ki=k dk vafdr ewY; 100 #- FkkA
14.
, fyfeVsM us 4 vizy
S 2000 dks 100 #- izR;sd osQ 50,00,000, 8% .ki=k 6 cV~Vs osQ lkFk tkjh fd,
tks 4% izhfe;e ij ykVjh osQ }kjk ekspuh; gSA
(i) 20,00,000 .ki=k ekpZ 2002 esa
(ii) 10,00,000 .ki=k ekpZ 2004 esa
(iii) 20,00,000 .ki=k ekpZ 2005 esa
izfro"kZ vifyf[kr dh tkuh okyh cV~Vs dh jkf'k Kkr djsa tc rd fd .ki=kksa dk Hkqxrku ugha gks tkrkA
lkFk gh .ki=kksa osQ fuxZe ij cVVk gkfu [kkrk rS;k djsaA
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,d daiuh us fuEukuqlkj .ki=k fuxZfer fd,&

(i) 100 xzkgd izR;sd osQ 10,000, 12% .ki=k leewY; ij fuxZfer rFkk 5 o"kZ 5% izhfe;e ij
ekspuh;A
(ii) 100 #- izR;sd osQ 10,000, 12% .ki=kksa dks ,d 10% cV~Vs osQ lkFk fuxZfer fd, ij ikap
o"kZ ckn leewY; ij ekspuh; FksA
152

(iii)
#- izR;sd osQ 5,000, 12% .ki=kksa dks 5% izhfe;e ij fuxZfer fd;k rFkk 5 o"kZ ckn
leewY; ij ekspuh; gSA
100 #- izR;sd osQ 1,000, 12% .ki=k ,d e'khu foozsQrk dks 9,500 #- dh e'khu [kjhn gsrq
fuxZe fd, x,A .k 5 o"kZ ckn ekspuh; gSA
ikp o"kZ dh vof/ osQ fy, cSad ls 25,000 #- osQ .k gsrq daiuh us 100 #- izR;sd osQ 300
12% .ki=k laikf'Zod izfrHkwfr osQ :i esa fuxZfer fd;sA
.k dk fuxZe] nh xbZ vof/ osQ ckn .ki=kksa dk ijh'kks/u gsrq jkstukepk izfrf"V;k nsaA
(iv)
100
(v)
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16.
,d daiuh us 1 tuojh 2001 osQ 6% cV~Vs osQ lkFk 5,00,000 #i;s osQ vafdr ewY; osQ .ki=k tkjh
fd,A ;g .ki=k okf"kZd vkgj.kksa ij izfro"kZ 31 fnlacj ekspuh; gSA izca/ funs'kdksa us r; fd;k fd
izfro"kZ .ki=k cVVs dk miys[ku fd;k tk,xkA
izfro"kZ vifyf[kr dh tkus okyh cV~Vs dh jkf'k Kkr djsa rFkk vko';d jkstukepk izfof"V;k Hkh nhft,A
17.
,d daiuh us 1 tuojh 2001 dks 6% cV~Vs ij 1,20,000 vafdr ewY; osQ 10% .ki=k fuxZfer fd,A
.ki=kksa dk Hkqxrku 40,000 #- osQ okf"kZd vkgj.kksa esa fd;k tkuk gS tks rhljs o"kZ dh lekfIr ij 'kq:
gksrk gSA
vki .ki=kksa osQ cV~Vs dk fuiVku oSQls djsaxsA
daiuh dh [kkrk iqLrdksa esa .ki=k cV~Vk [kkrk .ki=k dh vof/ osQ nkSjku fn[kk,A ;g ekudj pysa
fd daiuh osQ [kkrs izfro"kZ 31 fnlacj dks can gksrs gSaA
18.
ch fyfeVsM us 1 vizy
S 2000 dks 4,00,000 #- osQ fy, 94% ij .ki=k tkjh fd, tks 80,000 izfro"kZ
osQ vuqlkj cjkcj fdLrksa esa ekspuh; gSaA daiuh vius vafre [kkrs gj o"kZ 31 fnlacj dks rS;kj djrh
gSA
;fn daiuh .ki=kksa osQ thou dky esa gh .ki=k ij cV~Vs dh jkf'k dks vifyf[kr djuk pkgrh gS rks
izR;sd ys[kkadu o"kZ esa vifyf[kr cVVs dh jkf'k Kkr djsAa o"kZ& 2000 esa 6,000 #-] 2001 esa
6,800 #-] 2002 esa 5,200 #- es]a 2003 esa 36,000, 2004 esa 2,000 #-_ rFkk 2005 esa 400 #-)A
19.
ch fyfeVsM us 1 tuojh 2005 dks 5% cV~Vs ij 100 #- izR;sd osQ 1,000, 12% .ki=k fuxZfer fd,
tks ifjiDork vof/ ij 10% izhfe;e osQ lkFK ekspuh; gSaA
.ki=k osQ fuxZe ls lacaf/r jkstukepk izfof"V;k rS;kj djsa rFkk 31 fnlacj 2005 dh lekfIr vof/
ls .ki=k ij C;kt ;g ekudj ifjdfyr djs fd v/Zokf"kZd (30 twu o 31 fnla- dks) C;kt ns; gS
rFkk lzksr ij 10% Vh Mh ,l dVkSrh gksrh gSA ys[kkadu o"kZ gsrq dysaMj o"kZ ekudj pysaA
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20.
bu ekeyksa gsrq D;k jkstukepk izfof"V;k dh tk,xh tgk daiuh .ki=k vof/ iwjh gksus ij lwpuk Hkst
dj .ki=k eksfpr djrh gS& (d) .ki=kksa dks leewY; ij bl 'krZ esa tkjh fd;k fd ekspu ,d
izhfe;e osQ lkFk gksxk ([k) tc .ki=kksa dks bl 'krZ osQ lkFk izhfe;e osQ lkFk tkjh fd;k x;k fd ekspu
leewY; ij gksxk_ vkSj (x) tc .ki=kksa dks ,d cV~Vs ij tkjh fd;k x;k rFkk izhfe;e osQ lkFk eksfpu
fd;k x;kA
153

21. 1 tuojh 1998 dks]
,Dl fyfeVsM us 100 #- izR;sd osQ 5,000, 8% .ki=kksa dks leewY; ij rhu
o"kZ dh lekfIr osQ vuqlkj tkjh fd;kA
;g fu.kZ; fd;k x;k fd .ki=kksa osQ ekspu gsrq ,d fuos'k fuf/ cukbZ tk, fuos'k ij 4% izfro"kZ dh
fuoy olwyh ikus dh laHkkouk gSA fuos'k fuf/ lkj.kh ls Kkr gS fd fuos'k dh vtZu {kerk 4% izfr
o"kZ gS rhu o"kksZ osQ var esa 1 #i;s osQ ewY; izkfIr gsrq izR;sd o"kZ 0.31411 #i;s fuosf'kr fd;s tk,
ftlesa vkftZr C;kt dh jkf'k lfEeyr gSA 31 fnlacj 2000 dks cSad dk 'ks"k 2,42,360 #- Fkk vkSj
fuos'k 3,25,000 #- olwy ik;k x;kA .ki=kksa dk Hkqxrku ;Fkkor fd;k x;kA
vko';d jkstukepk izfof"V;k nsa rFkk cgh [kkrk rS;kj djsa
(mkj% fuos'k dh fch ij gkfu 2,246 #-)
22.
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,d daiuh us 1 tuojh 2005 dks 10,00,000 #- 15% .ki=k leewY; ij tkjh fd,A ;s .ki=k
leewY; 31 fnla- 2003 ls rhu o"kZ ckn leewY; ij ekspuh; FksA .ki=kksa osQ ekspu gsrq fu{ksi fuf/
LFkkfir dh xbZA bl [kkrs dh jkf'k dks 6% dh ljdkjh izfrHkwfr;ksa esa 100 #- izR;sd ij fuosf'kr fd;k
x;kA fu{ksi fuf/ lkj.kh n'kkZrh gS fd 3 o"kksZa osQ var esa 1 #- dh izkfIr osQ fy;s ;fn fuos'k dh vtZu
{kerk 6% izkfr o"kZ gS rks ml ij izkIr C;kt jkf'k lfgr izR;sd o"kZ 0.31411 #- fuosf'kr fd;s tk,xsA
31 fnla- 2005 dks leLr ljdkjh izfrHkwfr;ksa dks 6,000 dh oqQy gkfu ij cspk x;k rFkk .ki=kksa dks
leewY; ij eksfpr fd;k x;kA
.ki=k [kkrk] fu{ksi fuf/ [kkrk] fu{ksi fuf/ fuos'k [kkrk rFkk fu{ksi fuf/ fuos'k ij C;kt [kkrk rS;kj
djsa] daiuh viuh [kkrk&iqLrdksa dks izfro"kZ 31 fnlacj dks can djrh gSA
23. 1
tuojh
2004
dks tsM fyfeVsM dh [kkrk iqLrdksa esa fuEu 'ks"k izdV gksrk gS%
#.ki=k
100,000
.ki=k ekspu fuf/ (iQaM)
80,000
80,000
fuos'k 4% ljdkjh izfrHkwfr;ksa ij vafdr ewY;
90,000
okf"kZd fdLr 16,400 #- FkhA 31 fnla- 2004 dks] cSad 'ks"k 26,000 #- FkkA
(.ki=k ekspu fuf/ fuos'k dh C;kt izkfIr osQ ckn)A fuos'k dks 92% ij olwy ik;k x;kA .ki=kksa
dks eksfpr fd;k x;kA izfro"kZ dk C;kt Hkh fn;k tk pqdk gSA ekspu ls lacaf/r cgh&[kkrs rS;kj djsaA
6%
24.
, fyfeVsM dh [kkrk iqLrdksa ij
o
n
12% .ki=k
tuojh
2004 dks
fuEufyf[kr 'ks"k miyC/ gq,&
#-
4,00,000
.ki=k ekspu fuf/

3,60,000
3,60,000
izfrHkwfr izhfe;e
30,000
cSad 'ks"k
1,00,000
1 tuojh 2004 dks daiuh us 105 izfr'kr ij eksfpr fd;k x;k vkSj lHkh fuos'k dks cspus osQ i'pkr~
3.48,000 iQaM rS;kj gqvkA vko';d cgh&[kkrs rS;kj djsaA
154

25.
tsM fyfeVsM dh [kkrk&iqLrdksa esa
tuojh
2004
dks fuEufyf[kr 'ks"k miyC/ gq,A

#-
12% .ki=k
1,50,000
.ki=k ekspu fuf/

1,25,000
1,25,000
(3% ljdkjh izfrHkwfr;ksa }kjk 1,47,500 #- osQ izfrfuf/Ro ij)
1,25,000
31.12.2004 dks iQaM esa okf"kZd fdLr osQ 20,575 #- tksMs+ x,A fuos'k ij C;kt izkIr djus osQ i'pkr
cSad 'ks"k 39,100 #- FkkA blh frfFk ij lHkh fuos'kksa dks 83% ij cspk x;k rFkk .ki=kksa dk ;Fkkuqlkj
ekspu fd;k x;kA
o"kZ 2004 osQ fy, vko';d cgh&[kkrs rS;kj djsaA
(mkj% fch nj gkfu 2,575 #-)
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26.
.ki=kksa osQ ekspu ij rc dkSu lh izfof"V;k dh tk,axh tc& (d) .ki=kksa dk ekspu okf"kZd vkgj.kksa
}kjk ykHk esa ls fd;k tk, ([k) .ki=kksa dks ykVjh }kjk fudky dj iwath esa ls eksfpr fd;k tk,
(x) .ki=kksa dks [kqys cktkj ls [kjhn dj eksfpr fd;k tk,] tc fu{ksi fuf/ dks .k ekspu gsrq u
LFkkfir fd;k x;k gks rc (I) ykHk esa ls (II) iwath esa ls fd;k tk,A
27.
,s fyfeVsM daiuh us 5% cV~Vs ij 5,00,000 #- osQ .ki=k fuxZfer fd, tks izfr o"kZ 1,00,000 #dh okf"kZd vkgj.k ls ifj'kks/uh; gSA daiuh dh [kkrk&iqLrdksa esa igys o"kZ dh vko';d izfof"V;k nsaA
28.
,Dl fyfeVsM us 1 tuojh 2004 dks 10% cV~Vs ij 100 #- izR;sd osQ 5,000, 10% .ki=kksa dks 10%
izhfe;e ij ekspuh; cukrs gq, tkjh fd;k ftUgsa 4 o"kks osQ nkSjku izfro"kZ leku vkgj.kksa osQ }kjk ykHk
esa ls eksfpr fd;k tkuk gSA
izFke o"kZ osQ fy, cgh [kkrs rS;kj djsaA
29.
tsM fyfeVsM us 1 tuojh 2005 dks 10% cV~Vs ij 100 #- izR;sd osQ 2000,14% .ki=k tkjh fd,
tks 10% izhfe;e ij ,d leku jkf'k esa 4 o"kks esa vkgj.k dj ykHkksa esa ls ekspuh; gSaA
.ki=kksa osQ ekspu ,oa fuxZe osQ le;] nksuksa osQ fy, jkstukepk izfof"V;k nsa (.ki=kksa osQ fuxZe esa gkfu
,oa C;kt osQ ys[kkadu O;ogkj dks u djsa)
30.
, fyfeVsM rRdky jn~nhdj.k osQ fy, [kqys cktkj ls

[kjhnsA jkstukepk izfof"V;k djsaA
o
n
31.
2,00,000 #-
osQ
92 #-
izR;sd ij Lo;a .ki=k
, fyfeVsM us fujlu osQ fy, 50,000 osQ Lo;a osQ 15% .ki=kksa dks 98 #- dh nj ij [kjhnsA bl [kjhn
ij 50 #- dk O;; gqvkA 1 tuojh 2002 dks ,Dl fyfeVsM us 100 #- izR;sd osQ 4,000, 7% .k
i=kksa dks 95 #- esa [kjhnkA
fuxZe dh 'krs crkrh gSa fd o"kZ 1999 esa 2,00,000 #- osQ .ki=k dks vkgj.k }kjk leewY; ij ;k
[kqys cktkj ls [kjhn dj eksfpr fd, tkus pkfg,A blesa O;; dh jkf'k 12,000 #- gS ftls o"kZ 2002
esa vifyf[kr djuk gS daiuh us izR;sd o"kZ 40,000 #- .ki=kksa ij cV~Vk [kkrs ls Hkh vifyf[kr fd;s
2004 osQ var esa eksfpr fd, tkus okys .ki=kksa dks vkgj.k }kjk 'kks/u fd;k x;kA 2005 osQ nkSjku
155
daiuh us fujlu osQ fy, 2,000 .ki=kksa dks 31 fnlacj esa [kqys cktkj ls 98 #- dh nj ls ; fd;k
vkSj bl ij 400 #- O;; gq,A .ki=kksa dk C;kt gj fdysaMj o"kZ osQ var esa ns; gSA
bu ysu nsuksa dks daiuh [kkrksa esa Mkyrs gq, jkstukepk izfof"V;k vfHkfyf[kr djsaA
32.
, fyfeVsM }kjk 100 #- izR;sd osQ 8000, 12% .ki=kksa dks eksfpr fd;k tks 5% cV~Vs ij fuxZe fd,
x, FksA ;g ekspu .ki=kksa dks 10 #- izfr lerk va'k esa cny dj leewY; ij fd;k x;kA vko';d
jkstukepk izfof"V;k djsaA
33.
okbZ fyfeVsM us 100 #- izR;sd osQ 4,800, 12% .ki=kksa dks] tks fd leewY; ij fuxZfer Fks] 110%
ij 10 #- izR;sd osQ lerk va'kksa esa ifjofrZr dj 4% cVVs ij fuxZfer fd;kA jkstukepk izfof"V;k nsaA
34.
tsM fyfeVsM us 5% cV~Vs lkFk fuxZfer 2000, 12% .ki=kksa dks]

va'k esa ifjofrZr djosQ] eksfpr fd;k jkstukepk izfof"V;k nsaA
35.
,Dl fyfeVsM us #- 50 izR;sd osQ 1000, 12% .ki=kksa dks

ifjofrZr djosQ eksfpr fd, gSaA jkstukepk izfof"V;k nsaA
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25% izhfe;e
100 #-
izR;sd osQ
ij tkjh
15% u,
10 #-
izfr
.ki=kksa esa
Lo;a tkfp, gsrq tkp lwph
Lo;a tkfp;s 1
1. lR;] 2. vlR;] 3. lR;] 4. vlR;] 5. lR;] 6. lR;] 7. vlR;] 8. vlR;] 9. lR;] 10. vlR;] 11. vlR;]
12. vlR;
Lo;a tkfp;s 2
1. (x)] 2. ([k)] 3. (d)] 4. (d)] 5. ([k)] 6. (x)] 7. ([k)] 8. ([k)] 9. (d)] 10. (x)] 11. (x)]
12. ([k)] 13. (d)] 14. (x)] 15. (6)
Lo;a tkfp;s 3
1. fosrk (foh;h) [kkrk] 2. ykHk o gkfu fofu;ksx [kkrk] 3. .ki=k ekspu fuf/ [kkrk] 4. LokH; .ki=k [kkrk]
5. ykHk o gkfu [kkrk]
II. .ki=k [kkrk] 2. fu{ksi fuf/ [kkrk] 3. lkekU; vkjf{kr [kkrk] 4. .ki=k ekspu fuf/ [kkrk]
5. .ki=k&fuxZe ij gkfu [kkrk
o
n

Lhac 202

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Lhac 202

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d

.ki=kksa dk fuxZe ,oa ekspu

bl v;k; dks i<+us osQ mijkar

.ki=k iwath ls vk'; rFkk .ki=k

.ki=k % ^.ki=k* (fMcsapj) 'kCn ySfVu Hkk"kk osQ ^fMcs;j* 'kCn

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

va'k vkSj .ki=k osQ chp varj

.ki=kksa dk fuxZe ,oa ekspu

.ki=kksa osQ izdkj

lqj{kk osQ n`f"Vdks.k ls

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

.ki=kksa dk fuxZe ,oa ekspu

jksdM+ osQ fy, .ki=k dk fuxZe

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

.ki=k vkosnu [kkrs ls

.ki=k vkosnu [kkrk

.ki=k vkcaVu [kkrk

12% .ki=k vkcaVu [kkrs ls

&&&&&&& dks ,chlh fyfeVM dk rqyu i=k

.ki=kksa dk fuxZe ,oa ekspu

cV~Vs ij .ki=k dk fuxZe

Vhoh daiksusaV~l fy- dh [kkrk iqLrosaQ

12% .ki=k vkosnu

.ki=k vkcaVu [kkrs

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

osQoy lacaf/r vkadM+s

izhfe;e ij fuxZfer .ki=k

.ki=k vkosnu [kkrs ls

.ki=k vkosnu [kkrk

.ki=kksa dk fuxZe ,oa ekspu

.ki=k vkcaVu [kkrk

.ki=k vkcaVu [kkrs ls

fuf/ ,oa vf/'ks"k

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

.ki=k vkosnu [kkrs ls

.ki=k vkosnu [kkrk

.ki=k dk vkcaVu [kkrk

.ki=k vkcaVu [kkrs ls

.ki=k izFke o vafre ekx [kkrk

.ki=k izFke ,oa vafre ekx [kkrs ls

fuf/ vkSj vf/'ks"k

frfFk&&&&& dks , fyfeVsM dk rqyui=k

.ki=kksa dk fuxZe ,oa ekspu

12% .ki=k vkosnu [kkrs ls

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

jksdM+ osQ vfrfjDr izfriQy ij .ki=kksa dk fuxZeu

fofo/ ifjlaifk;k [kkrk

.ki=kksa dk fuxZe ,oa ekspu

jk; daiuh fyfeVsM dh iqLrosaQ

fofo/ ifjlaifk;k [kkrk

fofo/ ifjlaifk [kkrk

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

fofo/ ifjlaifk;k [kkrk

.ki=kksa dk fuxZe ,oa ekspu

fofo/ ifjlaifk;k [kkrk

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

,Dl okbZ t+sM da

.ki=kksa dk fuxZe ,oa ekspu

fofo/ ifjlaifk [kkrk

ys[kk'kkL=k & daiuh [kkrs ,oa fokh; fooj.kksa dk fo'ys"k.k

tc .k leewY; ij fuxZfer gksa%

tc .ki=kksa dks 10% cV~Vs ij fuxZe fd;k x;k gS%

tc 10% izhfe;e ij .ki=kksa dks fuxZfer fd;k x;k%