wb‡`©wkKv

AvqKi wiUvb© `vwLj Kiv Kv‡`i Rb¨ Avek¨K t

GKRb e¨w³ Ki`vZv hvi evrmwiK Avq 1 j¶ UvKvi D‡×©
Zuv‡K Aek¨B Zuvi mKj Lv‡Zi Avq cÖ`k©b cÅe©K AvqKi wiUvb©
`vwLj Ki‡Z n‡e| GQvovI wbæewY©Z e¨w³‡`i †¶‡Î †gvU Av‡qi
cwigvY wbwe©‡k‡l wiUvb© `vwLj Kiv eva¨ZvgÅjK t
(1) wmwU K‡c©v‡ikb, †cŠimfv, wefvMxq ev †Rjv m`‡i
Ae¯’vbKvix †Kvb e¨w³i hw`-
(K) 1600 eM©dz‡Ui AwaK AvqZb wewkó GKZjvi AwaK
evox _v‡K;
(L) GKwU gUi Mvox _v‡K;
(M) GKwU †Uwj‡dvb _v‡K;
(N) gÅj¨ ms‡hvRb Ki AvB‡b †iwRwó«K…Z GKwU K¬v‡ei
m`m¨ c` _v‡K|
(2) †UªW jvB‡mÝ Ges e¨vsK GKvD›U Av‡Q Ggb e¨emvqx;
(3) Wv³vi, BwÄwbqvi, AvBbRxwe, PvU©vW© GKvD‡›U›U, K÷ GÛ
†g‡bR‡g›U GKvD‡›U›U wKsev Abyiƒc †Kvb †ckvRxwe ms¯’vi m`m¨;
(4) †P¤^vi Ae Kgvm© GÛ BÛvwó«R ev †UªW G‡mvwm‡qk‡bi m`m¨;
(5) BDwbqb cwil`, †cŠimfv, wmwU K‡c©v‡ikb ev RvZxq msm‡`i
†Kvb c‡` wbe©vP‡b AskMÖnYKvix;
(6) miKvix, AvavmiKvix ev ¯^vqZ¡kvwmZ ms¯’v ev ¯’vbxq KZ©„c¶
KZ©„K AvnŸvbK…Z †UÛv‡i AskMÖnYKvix;
(7) hw` †Kvb e¨w³ wUAvBGb (TIN) avix nb;
(8) we‡eP¨ Avq eQ‡ii cÅe©eZ©x wZb eQ‡ii †Kvb GKwU‡Z hvi Avq
Ki‡hvM¨ n‡qwQj|
 †Kv_vq wiUvb© dig cvIqv hv‡e t
AvqKi wiUvb© dig mswkZó Ki mv‡K©jmn wewfbœ Ki Awd‡m
webvgŇj¨ cvIqv hv‡e| wiUvb© dig RvZxq ivR¯^ †ev‡W©i I‡qf mvBU
www.nbr-bd.org A_ev RIRA cÖK‡íi I‡qf mvBU
www.riraproject.org.bd †_‡K down load Kiv hv‡e|
2005-2006 Gi ev‡RU Kvh©µ‡gi gva¨‡g bÅZb wiUvb© dig cÖYqb
Kiv n‡q‡Q| cÖYxZ bÅZb wiUvb© digwUi cvkvcvwk cyiv‡bv di‡gI
wiUvb© `vwLj Kiv hv‡e| †m‡¶‡Î e¨w³ Ki`vZv‡`i‡K cyiv‡bv wiUvb©
di‡gi mv‡_ m¤•` I `vq weeiYx, Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i
weeiYx `vwLj Ki‡Z n‡e| ZvQvov bÅZb wKsev cyiv‡bv wiUvb© dig
Df‡qi mv‡_B e¨w³ Ki`vZv‡`i †¶‡Î cvm‡cvU© mvB‡Ri 1 Kwc Qwe
`vwLj Ki‡Z n‡e|

wiUvb© `vwL‡ji mgq t

1jv RyjvB †_‡K 30†k †m‡Þ¤^i- GB mgqmxgvi g‡a¨ cÖwZ
erm‡ii AvqKi wiUvb© `vwLj Ki‡Z nq| wba©vwiZ mgqmxgvi g‡a¨
wiUvb© `vwL‡j e¨_©Zvi Kvi‡Y GKKvjxY 2500/- UvKv Rwigvbvmn
wba©vwiZ mgqmxgvi cieZ©x cÖwZw`‡bi e¨_©Zvi Rb¨ 250/- UvKv nv‡i
Rwigvbv av‡h©i weavb i‡q‡Q| †Kvb Ki`vZv hyw³msMZ Kvi‡Y h_v
mg‡q wiUvb© `vwL‡j AcviM n‡j DcKi Kwgkbv‡ii wbKU
wjwLZfv‡e Av‡e`bµ‡g wiUvb© `vwL‡ji Rb¨ AwZwi³ m‡e©v”P 6 gvm
ch©šè mgq wb‡Z cvi‡eb|

†Kv_vq wiUvb© `vwLj Ki‡Z n‡e t

cÖ‡Z¨K †kÖYxi Ki`vZv‡`i wiUvb© `vwL‡ji Rb¨ AvqKi mv‡K©j
mywbw`©ó Kiv i‡q‡Q| cyiv‡bv Ki`vZv‡`i Zv‡`i we`¨gvb Ki mv‡K©‡j
AvqKi wiUvb© `vwLj Ki‡Z n‡e| bÅZb Ki`vZv‡`i‡K Zv‡`i bvg,
PvKzix¯’j ev e¨emv cÖwZôv‡bi wVKvbvi wfwˇZ wba©vwiZ Awa‡¶Î
†gvZv‡eK wUAvBGb (TIN) digmn AvqKi wiUvb© `vwLj Ki‡Z

2
n‡e| bÅZb Ki`vZvMY †Kv_vq AvqKi wiUvb© `vwLj Ki‡eb Zv Rvbv
bv _vK‡j wbKU¯’ AvqKi Awdm ev Ki civgk© †K›`ª n‡Z Zv Rvb‡Z
cvi‡eb| mvaviYfv‡e †eZb Lv‡Z Avq i‡q‡Q Giƒc Ki`vZvM‡Yi
Rb¨ ˆeZwbK mv‡K©j, †Kv¤•vbx Ki`vZv‡`i Rb¨ †Kv¤•vbxR mv‡K©j,
Z`ª“c e¨emv I M„nm¤•wË Lv‡Zi Rb¨I GjvKvwfwËK mv‡K©j mywbw`©ó
Kiv i‡q‡Q| wb‡æ ïaygvÎ XvKvq K‡qKwU †kÖYxi Av‡qi Rb¨ wba©vwiZ
mv‡K©jmgŇni ZvwjKv wb‡æ D‡jZL Kiv n‡jv t
‰eZwbK mv‡K©j t
(1) e¨vs‡Ki Kg©KZ©v/Kg©Pvix‡`i Rb¨t
Ki mv‡K©j-59, Ki mv‡K©j-68, ˆeZwbK mv‡K©j-11,
ˆeZwbK mv‡K©j-12|
(2) K‡cv©‡ikb I ms¯’vi Kg©KZ©v/Kg©Pvix‡`i Rb¨t
Ki mv‡K©j-4, Ki mv‡K©j-10, ˆeZwbK mv‡K©j-1, ˆeZwbK
mv‡K©j-2, Ki mv‡K©j-21, ˆeZwbK mv‡K©j-3, Ki mv‡K©j-
51, ˆeZwbK mv‡K©j-9|
(3) †emiKvix cÖwZôv‡bi Kg©KZ©v I Kg©Pvixt
ˆeZwbK mv‡K©j-4, ˆeZwbK mv‡K©j-5, ˆeZwbK mv‡K©j-6,
ˆeZwbK mv‡K©j-13, ˆeZwbK mv‡K©j-14, K›Uªv±i mv‡K©j-13|
(4) Gb, wR, I Gi Kg©KZ©v/Kg©Pvix‡`i Rb¨t
ˆeZwbK mv‡K©j-5, K›Uªv±i mv‡K©j-5, K›Uªv±i mv‡K©j-6|
(5) RvwZms‡Ni wewfbœ G‡RwÝ, AvšèR©vwZK we‡`kx ms¯’v,
Rvg©vb KvjPvi †m›Uv‡ii Kg©KZ©v/Kg©Pvixt
Ki mv‡K©j-10|

(6) ¯‹zj K‡jR, wek¦we`¨vjq, wKÛvi Mv‡W©b BZ¨vw`‡Z Kg©iZ

e¨w³i Rb¨t
(K) cÖvB‡fU wek¦we`¨vjq I †gwW‡Kj K‡jR- †Kv¤•vbx
mv‡K©j-6, Ki mv‡K©j-32;

3
 (L) cÖvB‡fU ¯‹zj, wKÛvi Mv‡W©b, †KvwPs †m›Uvi- K›Uªv±i
mv‡K©j-4|
(M) †emiKvix K‡jR- Ki mv‡K©j-28|

(7) (K) miKvix Kg©KZ©v I Kg©Pvixt

ˆeZwbK mv‡K©j-7, ˆeZwbK mv‡K©j-8, Ki mv‡K©j-
41, Ki mv‡K©j-43;
(L) mvgwiK Kg©KZ©v I Kg©Pvixt
mv‡K©j-36|

(8) BÝy‡iÝ †Kv¤•vbx‡Z Kg©iZ Kg©KZ©v/Kg©Pvixt

ˆeZwbK mv‡K©j-10|

we‡kl e¨emv cÖwZôvb t

(1) AvevwmK †nv‡Uj mgÅn †Kv¤•vbx ev‡`- mv‡K©j-37,
(2) KwgDwbwU †m›Uvi, †Mó nvDR I †ió nvDR- mv‡K©j-37
(3) Uªv‡fj G‡R›U I Rbkw³ ißvbxKviK- mv‡K©j-40,
(4) AvevwmK †nv‡Uj, †ióz‡i›U, dvódzU I wcRv kc- mv‡K©j-44,
(5) PvBwbR †ióz‡i›U- K›Uªv±i mv‡K©j- 14,
(6) weDwU cvj©vi- K›Uªv±i mv‡K©j-14,
(7) cÖvB‡fU nvmcvZvj, wK¬wbK I WvBM‡bvwóK †m›Uvi- mv‡K©j-83,
(8) UªvK, jÂ, Kv‡M©v- K›Uªv±i mv‡K©j-11,
(9) Pjw”PÎ cÖ‡hvRK I cwi‡ekK- mv‡K©j-46,
(10) gvwb G·‡PÄ- Ki mv‡K©j-51,
(11) Gb,wR,I- Ki mv‡K©j-49, †Kv¤•vbxR mv‡K©j-15,
(12) wi †ivwjs wgjm- Ki mv‡K©j-49, 51,

4
(13) wi‡qj G‡÷U I †W‡fjcvi- †Kv¤•vbx mv‡K©j- 13, 14, 15,
Ki mv‡K©j-49, 50, 51|

†ckvRxex Ki`vZv t
(1) Wv³vi- mv‡K©j-89, mv‡K©j-91,
(2) G¨vW‡fv‡KU I Ki Dc‡`óv- mv‡K©j-87,
(3) AwWUi I PvU©vW© GKvD›U‡U›U I AvB,wm,Gg,G Gi m`m¨-
mv‡K©j-83,
(4) Pjw”PÎ Awf‡bZv-Awf‡bÎx; †iwWI †Uwjwfkb wkíxe„›`-
mv‡K©j-46|

we‡kl GjvKv t
(1) †Wgiv- mv‡K©j-30,

(2) DËiv- mv‡K©j-82,

(3) †KivbxMÄ- mv‡K©j-45,

(4) K¨v›Ub‡g›U †evW©- mv‡K©j-22,

(5) †`vnvi I beveMÄ- K›Uªv±i mv‡K©j-8,

(6) evwYwR¨K GjvKv- mv‡K©j-8|

5
 AvqKi nvit
1| 2005-2006 Ges 2006-2007 Ki eQ‡i e¨w³ †kÖYxi
Ki`vZv‡`i Rb¨ cÖ‡hvR¨ Ki nvit
PjwZ 2005-2006 Ki eQ‡ii Rb¨ e¨w³ †kÖYxi
Ki`vZv‡`i cÖ‡hvR¨ Kinvi wbæiƒct
‡gvU Avq Kinvi
(K) cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci ---- kÅb¨
(L) cieZx© 2,00,000/- UvKv ch©šè †gvU Av‡qi Dci -- 10%
(M) cieZx© 2,50,000/- UvKv ch©šè †gvU Av‡qi Dci -- 15%
(N) cieZx© 3,50,000/- UvKv ch©šè †gvU Av‡qi Dci -- 20%
(O) Aewkó †gvU Av‡qi Dci ------------------------- 25%

Z‡e kZ© _v‡K †h, b¨bZg K‡ii cwigvY †Kvb fv‡eB 1,500/- UvKvi Kg
n‡e bv|

2006-2007 Ki eQ‡ii Rb¨ e¨w³‡kÖYx Ki`vZv‡`i †¶‡Î

cÖ‡hvR¨ Kinvi n‡e wbæiƒc t
‡gvU Avq Ki nvi
(K) cÖ_g 1,20,000/- UvKv ch©šè †gvU Av‡qi Dci -- kÅb¨
(L) cieZx© 2,50,000/- UvKv ch©šè †gvU Av‡qi Dci -- 10%
(M) cieZx© 3,00,000/- UvKv ch©šè †gvU Av‡qi Dci -- 15%
(N) cieZx© 3,50,000/- UvKv ch©šè †gvU Av‡qi Dci -- 20%
(O) Aewkó †gvU Av‡qi Dci ------------------------- 25%

D‡j!L¨ cÖ‡`q b¨bZg AvqK‡ii cwigvY 1,800/- UvKvi Kg n‡e bv|

6
 AvqKi cwi‡kva c×wZ t
wiUv‡b© cÖ`wk©Z Av‡qi Dci cÖ‡hvR¨ nv‡i wba©vwiZ AvqKi
wb‡æv³ Dcv‡q mswkZó mv‡K©‡ji Dc-Ki Kwgkbv‡ii AbyK‚‡j
cwi‡kva Ki‡Z n‡e t
• †Kvb Zdwmjx e¨vs‡Ki †c-AW©vi, wWgvÛ WªvdU& ev GKvD›U
†cqx †P‡Ki gva¨‡g;
• Abya© 5,000/- UvKv ch©šè Ki cwi‡kv‡ai †¶‡Î †UªRvix
Pvjv‡bi gva¨‡g|

AvqKi wiUv‡b©i cÖvwß ¯^xKvicÎ t

Ki`vZvMY AvqKi wiUvb© `vwLj Kivi ci DcKi Kwgkbvi
wiUv‡b©i mv‡_ mwbœ‡ewkZ cÖvwß ¯^xKvicÎ ¯^v¶i K‡i Zv Ki`vZv ev
Zvi ¶gZvcÖvß cÖwZwbwa‡K cÖ`vb Ki‡eb| ¯^wb©aviYx wiUv‡b©i †¶‡Î
Giƒc cÖvwß ¯^xKvicÎ Kiwba©viYx Av‡`k wn‡m‡e MY¨ n‡e|

wiUvb© dig c6iY cÖms‡M ÁvZe¨ welqmg6n t

2005-2006 Gi ev‡RU Kvh©µ‡gi gva¨‡g mKj †kÖYxi
Ki`vZv‡`i Rb¨ GKwU mgwš^Z wiUvb© dig cÖYqb Kiv n‡q‡Q| D³
di‡g e¨w³ Ki`vZv‡`i Rb¨ m¤•` I `vq weeiYx Ges RxebhvÎvi
gvb m¤•wK©Z weeiYx Ašèf©Å³ Kiv n‡q‡Q| e¨w³ Ki`vZv‡`i Rb¨
Qwe `vwLj Kiv eva¨ZvgÅjK Kiv n‡q‡Q| 2005-2006 Ki e‡l©i
wiUv‡b©i mv‡_ Aek¨B cvm‡cvU© mvB‡Ri Qwe `vwLj Ki‡Z n‡e|
cieZ©x‡Z cÖwZ 5 ermi Ašèi GKevi wiUv‡b©i mv‡_ Qwe `vwLj Kivi
weavb Kiv n‡q‡Q| QwewU †Kvb cÖ_g †kÖYxi miKvix Kg©KZ©v, IqvW©
Kwgkbvi wKsev †Kvb wUAvBGb avix Ki`vZv KZ©„K mZ¨vwqZ n‡Z
n‡e| wiUvb© di‡gi cÖ_g c„ôvi GKwU bgybv Kwc cieZ©x c„ôvq cÖ`vb
Kiv n‡jv t

7
 mgqgZ wiUvb© w`b AvBwU-11 M
Rwigvbv cwinvi Ki“b cÖ‡hvR¨ †¶‡Î wUK ( ) wPý w`b
¯^wba©viYx mvaviY
AvqKi Aa¨v‡`k, 1984 (1984 Gi 36bs Aa¨v‡`k) Gi
Aaxb AvqKi wiUvb© dig
Ki`vZvi Qwe
Ask-1 [Qwei Dci mZ¨vqb
Ki“b]

1| Ki`vZvi bvgt ...................................................................................

2| gh©v`vt e¨w³ †Kv¤•vbx dvg© e¨w³ msN ¯’vbxq KZ©„c¶
wn›`y Awef³ cwievi K…wÎg AvBbx mË¡v
3| e¨emv cÖwZôvb/wb‡qvMKvixi bvg (cÖ‡hvR¨ †¶‡Î)t .............................................
4| ¯êx/¯^vgxi bvg (Ki`vZv wKbv D‡jZL Ki“b)t ...........................................
5| wcZvi bvgt ............................................................................................
6| gvZvi bvgt ............................................................................................
7| Rš§ ZvwiL (e¨w³i †¶‡Î)t

w`b gvm ermi

8| wVKvbvt (K) eZ©gvbt .....................................................................

......................................................................
......................................................................
(L) ¯’vqxt ......................................................................
......................................................................
9| BbK‡c©v‡ikb/†iwR‡ó«kb b¤^i ZvwiLt
(†Kv¤•vbxi †¶‡Î)t w`b gvm ermi

10| wUAvBGbt - -

11| (K) mv‡K©jt ............................ (L) AÂjt ...........................

12| Ki ermit ............................ 13| AvevwmK gh©v`vt wbevmx / Awbevmx
14| ‡Uwj‡dvbt Awdm/e¨emv .......................... AvevwmKt ....................................
15| f¨vU wbeÜb b¤^i (hw` _v‡K)t ....................................................................

[AbyMÖnce©K GB dig ci‡Yi c‡e© †kl cvZvq cÖ`Ë wb‡`©kvejx co~b]

8
 Ki`vZv hw` wiUvb©wU ¯^wba©vibx c×wZi AvIZvq `vwLj
Ki‡Z Pvb Zv n‡j Ô¯^wba©vibxÕ N‡i wUK ( ) wPý w`‡Z n‡e|
¯^wb©avibx wiUvb© n‡Z n‡j wb‡æi KwZcq kZ© cwicvjb Ki‡Z n‡et
(K) wiUv‡b© cÖ`wk©Z Avq cÅe©eZ©x Ki eQi A‡c¶v Kg n‡Z
cvi‡e bv| GQvov wiUv‡b© ¶wZ ev widvÛ †`Lv‡bv hv‡e bv|
(L) wiUv‡b© †NvwlZ cÖwZwU Lv‡Zi Av‡qi mg_©‡b wnmve weeiYx
I Dchy³ cÖgvbcÎ wiUv‡b©i mv‡_ `vwLj Ki‡Z n‡e|
(M) e¨emvi cÖ_g erm‡ii †¶‡Î e¨vsK weeiYx `vwLj Ki‡Z n‡e|
(N) m¤•` I `vq weeiYx Ges RxebhvÎvi gvb m¤•wK©Z
weeiYx cÅiY Ki‡Z n‡e|
(O) †Kvb Kigy³ Avq wiUv‡b© cÖ`k©b Kiv hv‡e bv|
(P) e¨emv ev †ckv Lv‡Z Avq _vK‡j wKsev Ki`vZv †Kvb
†Kv¤•vbxi †kqvi‡nvìvi cwiPvjK n‡j cwi‡kvwaZ K‡ii
cwigvY 3,600/- UvKvi Kg n‡Z cvi‡e bv|
(Q) wiUv‡b© cÖ`wk©Z Av‡qi wfwˇZ cÖ‡hvR¨ Ki wiUvb© `vwL‡ji
Zvwi‡L wKsev cŇe©B cwi‡kva Ki‡Z n‡e|

wiUv‡b©i wØZxq c„ôvi GKwU Kwc wb‡æ cÖ`vb Kiv n‡jv t

`vwLjK…Z `wjjcÎvw`i ZvwjKv

1| 6|
2| 7|
3| 8|
4| 9|
5| 10|

wiUv‡b©i mv‡_ †h mKj wnmve weeiYx, e¨vsK weeiYx wKsev cÖgvbcÎ

ms‡hvRb Kiv n‡q‡Q Zvi GKwU ZvwjKv G c„ôvq D‡jZL Ki‡Z n‡e|

9
 wiUv‡b©i Z…Zxq c„ôvi GKwU Kwc wb‡æ cÖ`vb Kiv n‡jv t
Ask-2
Ki`vZvi Avq I `v‡qi weeiYx
.............................................. Zvwi‡L mgvß Avq erm‡ii Av‡qi weeiYx
Av‡qi weeiYx UvKvi cwigvY
1| †eZbvw`t aviv 21 Abyhvqx (Zdwmj 1 Abymv‡i)
2| wbivcËv Rvgvb‡Zi Dci my`t aviv 22 Abyhvqx
3| M„n m¤•wËi Avqt aviv 24 Abyhvqx (Zdwmj 2 Abymv‡i)
4| K…wl Avqt aviv 26 Abyhvqx
5| e¨emv ev †ckvi Avqt aviv 28 Abyhvqx
6| dv‡g©i Av‡qi Askt
7| cÖ‡hvR¨ †¶‡Î ¯^vgx/¯êx ev AcÖvß eq¯‹ mšèv‡bi Avqt aviv 43(4)
Abyhvqx
8| gÅjabx jvft aviv 31 Abyhvqx
9| Ab¨vb¨ Drm n‡Z Avqt aviv 33 Abyhvqx
10| †gvU (µwgK 1 n‡Z 9)
11| we‡`k †_‡K Avq
12| †gvU Avq (µwgK 10 Ges 11)
13| †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqKi
14| Ki †iqvZt aviv 44(2)(we) Abyhvqx (Zdwmj-3 Abymv‡i)
15| cÖ‡`q Ki (µwgK 13 I 14 Gi cv_©K¨)
16| Ki wba©viY cÅe© Ki cwi‡kvat
(K) Drm n‡Z KwZ©Z/msM„nxZ Kit
(cÖvgvY¨ `wjjcÎ/weeiYx `vwLj Ki“b) UvKv ............

(L) aviv 64/68 Abyhvqx cÖ`Ë AwMÖg Ki

(Pvjvb mshy³ Ki“b) UvKv ............

(M) GB wiUv†b©i wfwˇZ cÖ`Ë Ki (aviv 74)

Abyhvqx (Pvjvb/†c AW©vi/e¨vsK Wªvd&U/
†PK mshy³ Ki“b) UvKv ............

(N) cÖZ¨c©b‡hvM¨ K‡ii mgš^q (hw` _v‡K)UvKv ............

†gvU [(K), (L), (M) I (N) ] UvKv .........
17| Ki Ae¨vnwZi Rb¨ `vexK…Z Avq UvKv .........
18| cÅe©eZ©x Ki erm‡i cÖ`Ë AvqKi UvKv .........

cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|

10
 Ki`vZvi wewfbœ Dr‡mi AvqmgÅn LvZwfwËK A_©vr 1 †_‡K 9 I
11 bs µwg‡K cÖ`k©b Ki‡Z n‡e Ges cÖ`wk©Z Av‡qi wecix‡Z Dr‡m
KwZ©Z, AwMÖg cÖ`Ë wKsev wiUv‡b©i wfwˇZ cwi‡kvwaZ K‡ii mg_©‡b
Z_¨ 16 bs µwg‡K D‡jZL Ki‡Z n‡e| GQvov Ki`vZvi hw` Giƒc
†Kvb Avq _v‡K hv Ki Ae¨vnwZ cÖvß Zv 17 bs µwg‡K cÖ`k©b Ki‡Z
n‡e| 1 †_‡K 9 I 11bs µwg‡K ewY©Z Av‡qi LvZmgÅn m¤•‡K©
mvaviYfv‡e ÁvZe¨ welq wb‡æ D‡jZL Kiv n‡jv t

µwgK bs 1- †eZb LvZ (AvqKi Aa¨v‡`‡ki 21 aviv) t

Ki`vZv KZ©„K Zvi wb‡qvM KZ©vi wbKU n‡Z †eZb eve` cÖvß
A_© †eZb Lv‡Z Avq wn‡m‡e cÖ`k©b Ki‡Z n‡e| †eZb eve` cÖvß
A_© I hveZxq Avbymw½K myweavw`i KZUzKz Ask Ki‡hvM¨ Avq
wn‡m‡e MY¨ n‡e Zv wiUvb© di‡gi 4_© c„ôvq DwjZwLZ Zdwmj-1
Abyhvqx wba©vwiZ n‡e|
wb‡æ mswkZó ÔZdwmj-1Õ Gi GKwU Kwc D‡jZL cÅe©K Zv
wKfv‡e cyiY Ki‡Z n‡e Zv Av‡jvPbv Kiv n‡jv (miKvix I
†emiKvix Dfq †¶‡Î cÖ‡hvR¨)t

Ask-3
Av‡qi we¯JvwiZ weeiYx m¤^wjZ Zdwmj
Zdwmj-1 (†eZbvw`)
wb‡qvMKZ©v/Awd‡mi bvg t
c`ex/c` t
‡eZb I Av‡qi Ae¨vnwZ cÖvß Av‡qi bxU Ki‡hvM¨ Avq (UvKv)
fvZvw` cwigvY (UvKv) cwigvY (UvKv)
gÅj †eZb **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
n‡e
we‡kl **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
†eZb n‡e
gnvN© fvZv **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
n‡e

11
 hvZvqvZ **** Kigy³ Av‡qi cv_©K¨ Ki‡hvM¨ Avq
fvZv cwigvY 12,000/- wn‡m‡e Mb¨ n‡e|
UvKv|
evwo fvov **** Kigy³ Av‡qi cwigvY cv_©K¨ Ki‡hvM¨ Avq
fvZv 1,80,000/- A_ev gÅj wn‡m‡e MY¨ n‡e|
†eZ‡bi 50% Gi
g‡a¨ †hwU Kg Zv cÖvß
evox fvov fvZv n‡Z
ev` w`‡Z n‡e|
wPwKrmv **** cÖK…Z e¨q Kigy³ cv_©K¨ Ki‡hvM¨ Avq
fvZv n‡e| wn‡m‡e MY¨ n‡e|
cwiPviK **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
fvZv n‡e
QywU fvZv **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
n‡e
m¤§vbx/ **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
cyi¯‹vi /wd n‡e
Ifvi UvBg **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
fvZv n‡e
†evbvm/G·- **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
†MÖwmqv n‡e
¯^xK…Z **** Kigy³ b‡n m¤•ÅY© Ask Ki‡hvM¨
fwel¨ n‡e
Znwe‡j
wb‡qvMKZ©v
KZ©„K cÖ`Ë
Puv`v
¯^xK…Z **** m¤•ÅY© Kigy³ bxU Ki‡hvM¨ Avq kÅb¨
fwel¨ n‡e
Znwe‡j
AwR©Z my`
hvbevnb hw` Ki`vZv e¨w³MZ e¨env‡ii Rb¨ gÅj †eZ‡bi 7.5%
myweavi Rb¨ wb‡qvMKZ©v KZ©„K Mvox cÖvß nb †m †¶‡Î †hvM n‡e|
we‡ewPZ Avq gÅj †eZ‡bi 7.5% mivmwi bxU Ki‡hvM¨
Avq wn‡m‡e MY¨ n‡e|

12
webvgŇj¨ ev (K) hw` Ki`vZv wb‡qvMKZ©v KZ©„K webv gÅj †eZ‡bi 25% †hvM
n«mK…Z fvovq mw¾Z ev A-mw¾Z evm¯’vb n‡e|
fvovq cÖvß cÖvß nb †m †¶‡Î mvaviYfv‡e gÅj
evm¯’v‡bi †eZ‡bi 25% Ki‡hvM¨ Avq wn‡m‡e
Rb¨ we‡ewPZ MY¨ n‡e|
Avq
(L) hw` Ki`vZv wb‡qvMKZ©v KZ©„K gÅj †eZ‡bi 25%=....
n«vmK…Z fvovq mw¾Z ev A-mw¾Z ev` cÖK…Z fvov = ......
evm¯’vb cÖvß nb †m †¶‡Î cv_©K¨ Ki†hvM¨ Avq n‡e
mvaviYfv‡e gÅj †eZ‡bi 25% n‡Z
cÖK…Z cwi‡kvwaZ fvov ev` w`‡q
cv_©K¨ Ki‡hvM¨ Avq wn‡m‡e MY¨
n‡e|

(M) miKvix Kg©KZ©v/Kg©Pvix‡`i †¶‡Î gÅj †eZ‡bi 25% = ....

cÖvß evm¯’vb myweavi Rb¨ gÅj ev` cÖK…Z e¨qt = .....
†eZ‡bi 25% n‡Z bM` evox fvov (bM` fvZv cwinvi
fvZv cwinvi Ges 7.5% KZ©b + 7.5% KZ©b )
eve` e¨q ev` w`‡q cv_©K¨ Ki‡hvM¨ cv_©K¨ FYvÍK n‡e weavq G‡¶‡Î
Avq wn‡m‡e MY¨ n‡e| †Kvb Avq †hvM n‡e bv|

(N) mvgwiK evwnbxi m`m¨‡`i †¶‡Î kÅb¨

cÖvß evm¯’vb myweavi Rb¨ GmAviI
bs-454-Gj/80, ZvwiLt
31/12/80 †gvZv‡eK †Kvb Avq
wbiƒwcZ n‡e bv|
Ab¨vb¨, hw` Ki`vZv hw` wb‡qvMKZ©v KZ©„K evm¯’v‡b ****
_v‡K (weeiY `v‡ivqvb, gvwj, eveywP© wKsev Ab¨ †Kvb
w`b) myweav †c‡q _v‡Kb Z‡e cÖvß myweavi
mgcwigvY Avw_©K gÅj¨ Ki‡hvM¨ Avq
wnmv‡e †`Lv‡Z n‡e|
†eZb n‡Z †gvU †hvMdj wiUvb©
bxU Ki‡hvM¨ di‡gi Z…Zxq c„ôvq 1
Avq bs µwg‡K D‡jZL Ki‡Z
n‡e|

13
 µwgK bs 2- wbivcËv Rvgvb‡Zi Dci m6` (aviv 22 Abyhvqx) t

miKvi KZ©„K Bmy¨K…Z eÛ ev wmwKDwiwUR †hgb, wR‡iv Kzcb

eÛ, wUGÛwU eÛ BZ¨vw` wKsev miKvi KZ©„K Aby‡gvw`Z wmwKDwiwUR
Gi mÅ` Ges wW‡eÂvi n‡Z AwR©Z mÅ` Lv‡Z Avq µwgK bs-2 G
cÖ`k©b Ki‡Z n‡e| D³ wmwKDwiwUR ev wW‡eÂvi µ‡qi Rb¨ hw`
e¨vsK †_‡K FY MÖnY Kiv nq †m‡¶‡Î M„nxZ F‡Yi mÅ` cÖvß mÅ` Avq
†_‡K LiP wn‡m‡e ev` †`qv hv‡e| D‡jZL¨, GKRb e¨w³ Ki`vZvi
†¶‡Î wW‡eÂv‡ii mÅ` 20,000/- UvKv ch©šè Ges miKvix
wmwKDwiwU‡Ri mÅ` 5,000/- UvKv ch©šè Kigy³ n‡e| Z‡e Dfq LvZ
†_‡K mÅ` cÖvwß _vK‡j Giƒc Kigyw³i myweav m‡e©v”P 20,000/-
UvKvi AwZwi³ n‡Z cvi‡e bv|

µwgK bs 3- M„n m¤•wËi Avq (aviv 24 Abyhvqx) t

Ki`vZvi M„n m¤•wË hw` evwbwR¨K ev AvevwmK Kvi‡Y fvov
†`qv nq, †m‡¶‡Î cÖvß evwl©K fvov n‡Z wiUvb© di‡gi cÂg c„ôvq
DwjZwLZ Zdwmj-2 Abyhvqx LiPmgÅn we‡qvM cÅe©K wb‡æv³ Dcv‡q M„n
m¤•wË Lv‡Z bxU Ki‡hvM¨ Avq wbiƒcb Ki‡Z n‡e t

Zdwmj-2 (M„n m¤•wËi Avq)

M„n m¤•wËi weeiY UvKv UvKv
Ae¯’vb I
eb©bv
1| fvov eve` evwl©K Avq M„n m¤•wË fvov †`qv
n‡j 12 gv‡mi fvov
†`Lv‡Z n‡e| hw` GK
ev GKvwaK gvm evox
Lvwj _v‡K †m‡¶‡ÎI
12 gv‡mi fvov †`Lv‡Z
n‡e| Z‡e G‡¶‡Î Lvwj
_vKv gv‡mi fvov wb‡æ
e¨q wnmv‡e `vex Kiv
hv‡e|

14
 2| `vexK…Z e¨qmgÅnt
f‚wg ivR¯^
exgv wKw¯è
F‡Yi Dci
my`/eÜKx/gÅjabx PvR©
†cŠi Ki A_ev ¯’vbxq
Ki
†givgZ, Av`vq, (K) AvevwmK Kvi‡Y
BZ¨vw` fvovi †¶‡Î †gvU
evwl©K fvovi 25%
LiP wn‡m‡e
Aby‡gv`b‡hvM¨ n‡e|
(L) ewbwR¨K Kvi‡Y
fvovi †¶‡Î †gvU
evwl©K fvovi 30%
LiP wn‡m‡e
Aby‡gv`b‡hvM¨ n‡e|
M„n m¤•wË Lvwj _vKvi
Kvi‡Y `vweK…Z †iqvZ
Ab¨vb¨, hw` _v‡K
†gvU =
3| bxU Avq (µwgK 1
n‡Z 2 Gi we‡qvMdj)
* cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|

µwgK bs 4- K…wl Avq (aviv 26 Abyhvqx) t

K…wl Rwg n‡Z cÖvß Avq GLv‡b cÖ`k©b Ki‡Z n‡e| K…wl Lv‡Z
Av‡qi mg_©‡b wn‡m‡ei LvZvcÎ bv _vK‡j wb‡æv³ Dcv‡q K…wl Avq
wbiƒcb Ki‡Z n‡e t

aiv hvK K…wl Rwgi cwigvY 2 GKi| GKi cÖwZ avb Drcv`‡bi
cwigvY 45 gb| cÖwZgb av‡bi evRvi gÅj¨ 300/- UvKv| G‡¶‡Î
bxU Ki‡hvM¨ K…wl Av‡qi cwigvY n‡e t

15
 2 GKi × 45 gb × evRvi gÅj¨ 300/- UvKv = 27,000/- UvKv
ev`t Drcv`b e¨q 60% = 16,200/- UvKv
bxU Ki‡hvM¨ K…wl Avq = 10,800/- UvKv

†Kvb Ki`vZvi Av‡qi Drm hw` ïaygvÎ K…wl LvZ n‡q _v‡K Zv
n‡j Zvi Rb¨ PjwZ 2005-2006 Ki e‡l© †gvU Avq 1,40,000/-
UvKv ch©šè Kigy³ n‡e| A_©vr †Kvb Ki`vZvi ïaygvÎ K…wl Av‡qi
cwigvY 2,00,000/- UvKv n‡j Zv‡K (2,00,000 - 1,40,000) =
60,000/- UvKvi Dci Ki cÖ`vb Ki‡Z n‡e|

µwgK bs 5- e¨emv ev †ckvi Avq (aviv 28 Abyhvqx) t

e¨emv ev †ckv cwiPvjbv †_‡K AwR©Z Avq GB µwg‡K cÖ`k©b
Ki‡Z n‡e| Ki`vZv hw` GKwU †Kv¤•vbx nq Zv n‡j wbixw¶Z wnmve
weeiYxi wfwˇZ GB Avq cÖ`k©b Ki‡Z n‡e| Ab¨vb¨ †¶‡Î c„_K
wnmve weeiYxi gva¨‡g Giƒc Avq wbiƒcb Ki‡Z n‡e|

µwgK bs 6- dv‡g©i Av‡qi Ask t

Ki`vZv hw` †Kvb Askx`vix dv‡g©i Askx`vi nb †m‡¶‡Î D³
dvg© n‡Z cÖvß Av‡qi Ask GB µwg‡K cÖ`k©b Ki‡Z n‡e| G Av‡qi
Dci Ki`vZv Mo nv‡i AvqKi †iqvZ cv‡eb| GKwU D`vni‡Yi
mvnv‡h¨ welqwU ¯•ó Kiv n‡jv t
aiv hvK GKRb Ki`vZvi dvg© n‡Z cÖvß †kqvi Avq
50,000/- UvKv, M„n m¤•wË Lv‡Z cÖvß Avq 1,00,000/- UvKv|
A_©vr Zvi †gvU Avq `vovq 1,50,000/- hvi Dci 2005-2006 Ki
eQ‡ii Rb¨ cÖ‡hvR¨ Ki nvi Abyhvqx †gvU cÖ‡`q K‡ii cwigvY `vovq
5,000/- UvKv| cÖvß †kqvi Av‡qi Rb¨ Ki`vZv wbæiƒc Ki †iqvZ
cÖvß n‡eb t
†gvU cÖ‡`q Ki × †kqvi Avq 5,000× 50,000
†gvU Avq =
1,50,000
= 1,667/- UvKv|

16
 A_©vr Ki`vZvi bxU cÖ‡`q K‡ii cwigvY n‡e (5,000-1,667)
UvKv = 3,333/- UvKv|

µwgK bs 7- ¯^vgx/¯Rx ev AcÖvß eq¯‹ mšJv‡bi Avq (aviv-43(4) t

Ki`vZvi ¯^vgx ev ¯êxÕi bv‡g hw` c„_Kfv‡e AvhKi bw_ bv
_v‡K †m‡¶‡Î Zv‡`i bv‡g AwR©Z AvqI Ki`vZvi wiUv‡b© cÖ`k©b
Ki‡Z n‡e| GQvov Ki`vZvi AcÖvß eq¯‹ mšèv‡bi bv‡g AwR©Z AvqI
Ki`vZvi wiUv‡b© †`Lv‡Z n‡e|

µwgK bs 8- g6jabx jvf (aviv-31) t

†Kvb m¤•wË n¯èvšè‡ii gva¨‡g AwR©Z jvf wiUv‡b©i G As‡k
cÖ`k©b Ki‡Z n‡e| †Kvb m¤•wË weµq Kiv n‡j †iwR‡ó«kb ch©v‡q
cwi‡kvwaZ Ki gÅjabx gybvdvi wecix‡Z P‚ovšè Ki`vq cwi‡kva
wn‡m‡e MY¨ n‡e| G †¶‡Î cwi‡kvwaZ K‡ii wecix‡Z wb‡æv³ Dcv‡q
gÅjabx jv‡fi cwigvY wbiƒcb Ki‡Z n‡e t

aiv hvK& GKwU M„nm¤•wË weµqKv‡j ‡iwR‡ó«kb ch©v‡q

5,000/- UvKv Ki cwi‡kva Kiv n‡q‡Q| G †¶‡Î gÅjabx jv‡fi
cwigvY n‡e t
‡gvU Avq Kinvi K‡ii cwigvY

cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci - kÅb¨ kÅb¨

cieZx© 50,000/- UvKv ch©šè †gvU Av‡qi Dci - 10% 5,000/-
A_©vr †gvU 1,50,000/- UvKv Av‡qi Rb¨ K‡ii cwigvY 5,000/-

A_©vr 5,000/- UvKvi Ki cwi‡kv‡ai wecix‡Z gÅjabx jvf

wbiƒwcZ n‡e 1,50,000/- UvKv|

µwgK bs 9- Ab¨vb¨ Drm n‡Z Avq (aviv-33) t

cÅe©eZ©x 1 †_‡K 8 bs µwg‡K ewY©Z LvZmgÅn QvovI Ab¨ †Kvb
LvZ †_‡K Ki`vZvi Avq _vK‡j Zv 9 bs µwg‡K cÖ`k©b Ki‡Z n‡e|

17
†hgb e¨vsK mÅ`, jf¨vsk, mÂq c‡Îi mÅ` BZ¨vw` Lv‡Z Avq _vK‡j
Zv Ab¨vb¨ Drm Lv‡Z Avq wn‡m‡e we‡ewPZ n‡e| D‡jZL¨ e¨vsK mÅ`
wKsev jf¨vsk Avq †_‡K Dr‡m KwZ©Z Ki Ki`vZvi Rb¨ AwMÖg
cwi‡kvwaZ Ki wn‡m‡e we‡ewPZ n‡e hv AvqKi gvgjv wb®•wË ch©v‡q
m„ó Ki`vexi wecix‡Z mgš^q Kiv hv‡e|

µwgK bs 11- we‡`k †_‡K Avq t

evsjv‡`‡k wbevmx †Kvb Ki`vZvi we‡`‡k †Kvb Avq AwR©Z n‡q
_vK‡j ZvI wiUv‡b© cÖ`k©b Ki‡Z n‡e|

µwgK bs 13- †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqKi t

GB µwg‡K †gvU Av‡qi Dci Av‡ivc‡hvM¨ K‡ii cwigvY
D‡jZL Ki‡Z n‡e| K‡ii cwigvY wKfv‡e wn‡me Ki‡Z nq Zv wb‡æ
GKwU D`vniY mnKv‡i Av‡jvPbv Kiv n‡jv t

aiv hvK 2005-2006 Ki e‡l© †gvU Av‡qi cwigvY

10,50,000/- UvKv|
‡gvU Avq Kinvi K‡ii cwigvY
cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci - kÅb¨ kÅb¨
cieZ©x 2,00,000/- UvKv ch©šè Av‡qi Dci 10% 10,000/-
cieZ©x 2,50,000/- UvKv ch©šè Av‡qi Dci 15% 37,500/-
cieZ©x 3,50,000/- UvKv ch©šè Av‡qi Dci 20% 70,000/-
Aewkó 1,50,000/- UvKv ch©šè Av‡qi Dci 25% 37,500/-
10,50,000/- UvKv †gvU Av‡qi Rb¨ Av‡ivc‡hvM¨ Ki n‡e 1,55,000/-

µwgK bs 14- Ki †iqvZ (aviv-44(2)we t

GKRb Ki`vZvi wbæwjwLZ †¶ÎmgŇn wewb‡qvM wKsev `vb
_vK‡j wZwb wewb‡qvM I `vbK…Z Av‡qi 15% mivmwi AvqKi †iqvZ
wnmv‡e cÖvß n‡eb| Z‡e Ki †iqv‡Zi Rb¨ Giƒc wewb‡qvM I `v‡bi

18
cwigvY †gvU Av‡qi 20% A_ev 2,00,000/- UvKv Gi g‡a¨ †hwU
Kg Zvi AwaK n‡Z cvi‡ebv|
wewb‡qvM t
• Rxeb exgvi wcÖwgqvg,
• miKvix Kg©KZ©vi cÖwf‡ÛÛ dv‡Û Puv`v,
• ¯^xK…Z fwel¨Z Znwe‡j wb‡qvMKZ©v I Kg©KZ©vi Puv`v,
• wW‡eÂvi I †kqv‡i wewb‡qvM,
• Kj¨vb Znwej I ‡Mvôx exgv Znwe‡j Puv`v,
• miKvi KZ©„K Aby‡gvw`Z wW‡cvwRU †cbkb ¯‹x‡g Puv`v|

`vb t
• hvKvZ Znwe‡j `vb,
• †evW© KZ©„K Aby‡gvw`Z †Kvb `vZe¨ nvmcvZv‡j `vb,
• cÖwZeÜx‡`i Kj¨v‡b ¯’vwcZ cÖwZôv‡b `vb,
• AvMuvLvb †W‡fjc‡g›U †bUIqv‡K© `vb,
• Avnmvwbqv K¨vÝvi nvmcvZv‡j `vb,
• miKvi KZ©„K Aby‡gvw`Z RbKj¨vbgÅjK ev wk¶v cÖwZôv‡b `vb|

aiv hvK GKRb Ki`vZvi DwjZwLZ LvZmgŇni K‡qKwU‡Z †gvU

wewb‡qv‡Mi cwigvY 3,00,000/-UvKv| D³ Ki`vZvi †gvU Av‡qi
cwigvY g‡b Kwi 10,50,000/- UvKv hvi Dci Av‡ivc‡hvM¨ Ki
`vovq 1,55,000/- UvKv| Giƒc Ki`vZvi Rb¨ Aby‡gv`b‡hvM¨
wewb‡qv‡Mi cwigvY n‡e †gvU Av‡qi 20% A_©vr (10,50,000/- ×
20%) = 2,10,000/- UvKv| G †¶‡Î m‡e©v”P mxgv 2,00,000/-
UvKv Aby‡gv`b‡hvM¨ wewb‡qvM n‡e|

Ki`vZvi Rb¨ Aby‡gv`b‡hvM¨ wewb‡qv‡Mi cwigvY `vovq

2,00,000/- UvKv Ges Giƒc wewb‡qv‡Mi Rb¨ 15% nv‡i Ki †iqvZ
n‡e 2,00,000/- × 15% = 30,000/- UvKv hv 14 bs µwg‡K Ki
†iqvZ wn‡m‡e D‡jZL Ki‡Z n‡e|

19
 µwgK bs 15- cÖ‡`q Ki t
13 bs µwg‡K DwjZwLZ Av‡ivc‡hvM¨ Ki n‡Z 14 bs µwg‡K
ewY©Z Ki †iqvZ eve` A_© we‡qvM cÅe©K cv_©K¨ 15 bs µwg‡K cÖ‡`q
Ki wn‡m‡e D‡jZL Ki‡Z n‡e| Dc‡i DwjZwLZ D`vniY Abyhvqx
Av‡ivc‡hvM¨ 1,55,000/- n‡Z †iqvZ‡hvM¨ Ki 30,000/- UvKv
we‡qvM K‡i cv_©K¨ 1,25,000/- UvKv cÖ‡`q Ki wn‡m‡e cÖ`k©b
Ki‡Z n‡e|

miKvix Kg©KZ©v I Kg©Pvix‡`i †eZb fvZvw`i Dci AvqKi

cwi‡kva cÖms‡M|
RvZxq †eZb †¯‹j, 2005 Gi gva¨‡g Giƒc weavb Kiv n‡q‡Q
†h, 2005-2006 Ki ermi n‡Z AvqK‡ii AvIZvfz³ mKj miKvix
Kg©KZ©v I Kg©Pvix eva¨ZvgÅjKfv‡e wb‡Ri †eZb fvZvw`i Dci
D™¢ÅZ Ki`vq wbR¯^ Avq n‡Z cwi‡kva Ki‡eb| A_©vr PjwZ Kiel©
†_‡K miKvix Kg©KZ©v‡`i †eZb Lv‡Z cÖvß Av‡qi Dci cÖ‡hvR¨ Ki
miKvi KZ©„K cwi‡kvwaZ n‡e bv|

RvZxq †eZb †¯‹j, 2005 Gi Aax‡b cÖvc¨ †eZb I fvZvw`i

Dci AvqKi cÖ`v‡bi †¶‡Î wbæwjwLZ c×wZ AbymiY Ki‡Z n‡et
(K) mKj miKvix Kg©KZ©v I Kg©Pvix hv‡`i Ki‡hvM¨ Avq Av‡Q
Zviv wba©vwiZ mg‡qi g‡a¨ cÖwZ ermi AvqKi wiUvb© `vwLj
Ki‡eb| PjwZ 2005-2006 Kie‡l© ‡gvU Avq 1 j¶ UvKvi
D‡×© n‡j AvqKi wiUvY© `vwLj Ki‡Z n‡e Ges AvqKi wiUvb©
`vwL‡ji me©‡kl mgq mxgv 30†k †m‡Þ¤^i, 2005|
(L) GKRb miKvix Kg©KZ©vi/Kg©Pvixi †eZb fvZv QvovI Ab¨
†Kvb Av‡qi Drm †hgb- M„nm¤•wË, e¨vsK mÅ`, jf¨vsk, K…wl
BZ¨vw` Lv‡Z Avq _vK‡j Zv wiUv‡b© cÖ`k©b Ki‡Z n‡e|
(M) wiUv‡b© cÖ`wk©Z †gvU Av‡qi Dci cÖ‡hvR¨ nv‡i m¤•ÅY© Ki wiUvb©
`vwL‡ji cŇe©B Ki`vZv‡K wbR Znwej n‡Z cwi‡kva Ki‡Z n‡e|

20
(N) Ki`vZv mvaviY A_ev ¯^wba©vibx c×wZi AvIZvq wiUvb© `vwLj
Ki‡Z cvi‡eb| Dfq c×wZi †¶‡ÎB wiUv‡b©i mv‡_ m¤c` I
`vq weeiYx (IT-10B), Rxeb hvÎvi gvb m¤•wK©Z weeibx
(IT-10BB) `vwLj Ki‡Z n‡e| GQvov †eZb weeibx, e¨vsK
weeiYx Ges Ab¨ †Kvb Av‡qi Drm _vK‡j Zvi mg_©‡b Dchy³
cÖgvb cÎ wiUv‡b©i mv‡_ `vwLj Ki‡Z n‡e|

¯^wba©vibx wiUv‡b©i †¶‡Î wiUvb© `vwL‡ji cÖvwß ¯^xKvi cÎB

AvqKi gvgjv wb®•wËi cÖgvbcÎ wnmv‡e Mb¨ n‡e| Ab¨vb¨
†¶‡Î Ki wba©viYx Av‡`k I `vexbvgvcÎ gvgjv wb®•wËi
cÖgvbcÎ n‡e|

(O) mKj Kg©KZ©v I Kg©Pvix‡K AvqKi wiUvb© `vwL‡ji cÖvwß ¯^xKvi

c‡Îi Kwc wiUvb© `vwL‡ji me©‡kl mgqmxgvi Ae¨ewnZ cieZ©x
gv‡mi †eZb we‡ji mv‡_ mshy³ Ki‡Z n‡e|

(P) AvqKi gvgjv wb®•wË nevi ci miKvi n‡Z cÖvß †eZb-fvZvw`i

Dci cwi‡kvwaZ K‡ii mgcwigvY A_© miKvix Kg©KZ©v/Kg©Pvix
we‡ji gva¨‡g mswkZó wnmve i¶Y Awdm n‡Z D‡Ëvjb Ki‡eb|
wU G we‡ji gva¨‡g †hfv‡e ågY eve` e¨q D‡Ëvjb Kiv nq,
Z`ª“c †eZb Lv‡Z cwi‡kvwaZ Ki wej `vwL‡ji gva¨‡g D‡Ëvjb
Ki‡Z n‡e| Z‡e Giƒc wej cÖYq‡bi mgq mswkZó Ki mv‡K©j
†_‡K †eZb Lv‡Z cwi‡kvwaZ K‡ii cwigvY m¤•‡K© GKwU
cÖZ¨qb cÎ msMÖn Ki‡Z n‡e| mv‡K©j Kg©KZ©v ïaygvÎ †eZb
Lv‡Z Avq _vKvi †¶‡Î wiUvb© `vwL‡ji 90 w`‡bi g‡a¨ gvgjv
wb®•wË K‡i Ki wba©viYx Av‡`k I `vexbvgvi mv‡_ Ki cwi‡kva
mv‡c‡¶ QK Abyhvqx cÖZ¨qb cÎ cÖ`vb Ki‡eb| ¯^wba©viYx
gvgjvi †¶‡Î wiUv‡b©i cÖvwß ¯^xKvi c‡Îi mv‡_ Giƒc cÖZ¨qb
cÎ cÖ`vb Ki‡Z n‡e| A_©vr Giƒc cÖZ¨qbcÎ msMÖ‡ni Rb¨
wjwLZfv‡e †Kvb Av‡e`b Ki‡Z n‡e bv|

21
(Q) DcKi Kwgkbvi †Kvb miKvix Kg©KZ©v/Kg©Pvix‡K †eZb Lv‡Z
Ki cwi‡kva m¤•‡K© wbæiƒc cÖZ¨qbcÎ cÖ`vb Ki‡eb t

Dc Ki Kwgkbv‡ii Kvh©vjq
Ki mv‡K©j ...........
Ki AÂj............

cÖZ¨qbcÎ

GB g‡g© cÖZ¨qb Kiv hvB‡Z‡Q †h, Rbve ......................

................................................................... wcZv-
......................................................... AÎ mv‡K©‡ji
GKRb Ki`vZv| Zvnvi wUAvBGb .......-.......-.............|
wZwb .............................................
gšêYvjq/wefvM/`ßi nB‡Z †eZb I fvZvw` cÖvß nBqv‡Qb|
................. Kie‡l© Zvnvi †gvU Avq wbiƒwcZ nBqv‡Q
.............. UvKv hvnvi g‡a¨ †eZb Av‡qi cwigvY .........
UvKv| †gvU Av‡qi Dci cwi‡kvwaZ AvqKi .......... UvKv
(Pvjvb bs ....................) Ges Gi g‡a¨ †eZb Lv‡Z
cwi‡kvwaZ K‡ii cwigvY ............ UvKv|

¯^v¶i I wmj

DcKi Kwgkbvi
Ki mv‡K©j- .........
Ki AÂj ............

22
(R) GKvwaK Av‡qi Drm _vKvi †¶‡Î DcKi Kwgkbvi †eZb Lv‡Z
cwi‡kvwaZ K‡ii cwigvY AvbycvwZK nv‡i wba©viY Ki‡eb|
GKwU D`vni‡Yi gva¨‡g welqwU e¨vL¨v Kiv nj t

GKRb miKvix Kg©KZ©v/Kg©Pvixi †eZb LvZ QvovI e¨vsK mÅ`,

M„nm¤•wË, jf¨vsk, mÂq c‡Îi mÅ` BZ¨vw` Lv‡Z Avq _vK‡Z
cv‡i| aiv hvK, 2005-2006 Kie‡l© Rbve Avnmvb wbæiƒc
†eZb fvZvw` cÖvß n‡q‡Qb t

(K) gvwmK gÅj †eZb = 19,300/- UvKv

(L) 2wU Drme †evbvm (19,300×2) = 38,600/-
(M) wPwKrmv fvZv = 500/-
(N) Avc¨vqb fvZv = 300/-

Rbve Avnmvb miKvix evm¯’v‡b emevm K‡ib| miKvix

evm¯’v‡b _vKvi Kvi‡Y wZwb bM‡` evmv fvov fvZv eve` gÅj
†eZ‡bi 40% MÖnY K‡ibwb| Dciš‘ D³ evm¯’v‡bi
i¶Yv‡e¶Y e¨q eve` Zvi gÅj †eZb n‡Z 7.5% KZ©b Kiv
n‡q‡Q| e¨w³MZ e¨env‡ii Rb¨ wZwb Awdm n‡Z GKwU Mvox
eiv× †c‡q‡Qb| Mvox e¨env‡ii Rb¨ cÖwZ gv‡mi †eZb n‡Z
200/- UvKv K‡i KZ©b Kiv nq|

GQvov Rbve Avnmv‡bi M„nm¤•wË Lv‡Z 50,000/- UvKv, K…wl

Lv‡Z 10,000/- UvKv, AvBwmwe BDwbU mvwU©wd‡KU n‡Z
jf¨vsk cÖvwß 1,10,000/- UvKv Ges e¨vsK mÅ` Lv‡Z
10,000/- UvKv Avq i‡q‡Q| jf¨vsk I e¨vsK my‡`i Dci
10% nv‡i Dr‡m AvqKi KZ©b Kiv n‡q‡Q|

23
 Rbve Avnmv‡bi †gvU Avq wbæiƒ‡c cwiMYbv Kiv n‡jvt-
(K) †eZb Lv‡Z Avq t
gÅj †eZb = (19,300×12) = 2,31,600/-
Drme †evbvm = (19,300×2) = 38,600/-
wPwKrmv fvZv = (500×12)= 6,000/-
ev` cÖK…Z e¨q = 6,000/- ....
Avc¨vqb fvZv =(300×12)= 3,600/-

evm¯’vb myweavt
gÅj †eZ‡bi 25% = 57,900/-
ev` cÖK…Z e¨qt
bM` fvZv cwinvi = 92,640/-
(gÅj †eZ‡bi 40%)

i¶Yv‡e¶Y eve` KZ©b = 17,370/-

(gÅj †eZ‡bi 7.5%)
1,10,010/-
(52,110) ---
cv_©K¨ FYvÍK weavq †gvU Av‡qi mv‡_ †hvM/we‡qvM n‡e bv|

hvZvqvZ myweav t
gÅj †eZ‡bi 7.5% = 17,370/-
ev` gÅj †eZb n‡Z KZ©b
(200×12) = 2,400/- 14,970/-
†eZb Lv‡Z Avq = 2,88,770/-

24
 cÅe©eZ©x c„ôvi †Ri- 2,88,770/-

(L) M„n m¤•wË Avqt 50,000/-

(M) K…wl Avq t 10,000/-
(N) Ab¨vb¨ m6‡Îi Avqt
jf¨vsk t 1,10,000/-
ïaygvÎ AvBwmwe I wgDP¨yqvj
dvÛ n‡Z jf¨vsk cÖvwß
25,000/- UvKv ch©šè Ki
gy³| Z‡e jf¨vsk cÖvwß
25,000/- UvKvi D‡×© n‡j
mgy`q AsKB Ki‡hvM¨ Avq
wn‡m‡e MY¨ n‡e|

e¨vsK my` = 10,000/-

Ab¨vb¨ mŇÎi Avq = 1,20,000/-
†gvU Avq = 4,68,770/-

Rbve Avnmv‡bi wbiƒwcZ †gvU Avq 4,68,770/- UvKvi

wecix‡Z avh©¨K…Z K‡ii cwigvY wbæiƒ‡c cwiMYbv Kiv n‡e t
‡gvU Avq Kinvi K‡ii cwigvY
cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci - kÅb¨ kÅb¨
cieZx© 2,00,000/- UvKv ch©šè †gvU Av‡qi Dci - 10% 20,000/-
Aewkó 1,68,770/- UvKvi Dci ----------------- 15% 25.316/-
‡gvU 45,316/-

Rbve Avnmvb cÖwZ gv‡m cÖwf‡WÛ dv‡Û 2,000/- UvKv, Kj¨vY

Znwej I †Mvôx exgv eve` gvwmK h_vµ‡g 50/- UvKv Ges
30/- UvKv Pvu`v cÖ`vb K‡ib| wZwb 40,000/- UvKvi wZb
ermi †gqv`x mÂqcÎ µq K‡i‡Qb Ges Rxeb exgvi wcÖwgqvg
eve` evrmwiK 3,000/- UvKv cÖ`vb K‡i‡Qb|

25
 D³ wewb‡qvM I Puv`vi Rb¨ wZwb 15% nv‡i Ki †iqvZ cÖvß
n‡eb hvi cwiMYbv wb‡æ †`Lv‡bv n‡jvt
(K) cÖwf‡WÛ dv‡Û Puv`v
(2,000 UvKv × 12 gvm) = 24,000/- UvKv
(L) Kj¨vY Znwej I †Mvôx exgv Znwe‡j Pvu`v
(50 + 30) UvKv] × 12 gvm = 960/- UvKv|
(M) mÂq c‡Î wewb‡qvM 40,000/- UvKv|
(N) Rxeb exgvi wcÖwgqvg cÖ`vb = 3,000/- UvKv|
†gvU = 67,960/- UvKv|

†gvU Av‡qi 20% A_ev 2,00,000/- UvKv Gi g‡a¨ †hwU Kg

†mwU Ki †iqv‡Zi Rb¨ Aby‡gv`b †hvM¨ wewb‡qv‡Mi m‡e©v”P mxgv
wnmv‡e we‡ePbv Kiv n‡e|

Rbve Avnmv‡bi †¶‡Î †gvU Av‡qi 20% `uvovq

4,68,770 × 20
100 = 93,754/- UvKv hv 2,00,000/- UvKvi
Kg weavq Zv Ki †iqv‡Zi Rb¨ wewb‡qv‡Mi m‡e©v”P
Aby‡gv`b‡hvM¨ mxgv wnmv‡e we‡ewPZ n‡e| Av‡jvP¨ †¶‡Î
Ki`vZvi wewb‡qv‡Mi cwigvY 67,960/- UvKv| hv
Aby‡gv`b‡hvM¨ mxgvi g‡a¨ weavq GB As‡Ki Dci mivmwi
15% †iqvZ‡hvM¨ Ki wnmv‡e MY¨ Kiv n‡e| Rbve Avnmv‡bi
Ki †iqvZ Ges bxU cÖ‡`q K‡ii cwigvY wbæiƒ‡c cwiMYbv Kiv
n‡e-
†gvU Av‡ivc‡hvM¨ Ki = 45,316/- UvKv|
ev`t Ki †iqvZ
(67,960 UvKv × 15%) = 10,194/- UvKv|
cÖ‡`q Ki = 35,122/- UvKv|

26
 †Ri cÖ‡`q Ki 35,122/- UvKv
ev` Dr‡m KwZ©Z Kit
(K) e¨vsK my`
(10,000 × 10%) = 1,000/-
(L) jf¨vsk
(1,10,000 × 10%)= 11,000/-
12,000/-
bxU cÖ‡`q Ki = 23,122/-- UvKv|

Rbve Avnmvb m¤•ÅY© Ki cwi‡kva Ki‡j ïaygvÎ †eZb Lv‡Z

Zvi cwi‡kvwaZ K‡ii cwigvY wbæiƒc Dcv‡q cwiMbbv Ki‡Z n‡et
‡eZb Lv‡Z Avq × †gvU cwi‡kvwaZ Ki 2,88,770× 35,122
†gvU Avq =
4,68,770
= 21,636/- UvKv|

A_©vr Rbve Avnmv‡bi †gvU Av‡qi wecix‡Z ‡eZb Lv‡Z

cwi‡kvwaZ K‡ii cwigvY we‡ePbv Ki‡Z n‡e 21,636/- UvKv| hv
wZwb we‡ji gva¨‡g cieZ©x‡Z miKvix †KvlvMvi n‡Z D‡Ëvjb
Ki‡eb|

m¤•` I `vq weeiYx Ges Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i

weeiYx t
2005-2006 Ki el© n‡Z GKRb e¨w³ Ki`vZvi Rb¨ Av‡qi
cwigvY wbwe©‡k‡l mvaviY wKsev ¯^wba©viYx Dfq c×wZi †¶‡ÎB
m¤•` I `vq weeiYx Ges Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weeiYx
AvqKi wiUv‡b©i mv‡_ `vwLjKiY eva¨ZvgÅjK Kiv n‡q‡Q|

cieZ©x c„ôvq m¤•` I `vq weeiYxi GKwU Kwc D‡jZL cÅe©K Zv

wKfv‡e cyiY Kiv n‡e Zv Av‡jvPbv Kiv n‡jv t

27
 AvBwU- 10we

cwim¤•`, `vq I e¨q weeiYx ( ............................. Zvwi‡L)

1| e¨emvi cuywR (g6ja‡bi †Ri) UvKv ........................

2| A-K…wl m¤•wËt
(K) Rwg/M„n m¤•wË (AvBb m¤§Z e¨qmn µqg6j¨) UvKv .....................
(L) m¤•wËi weeiY I Ae¯’vb

3| K…wl m¤•wË
(K) Rwg (AvBb m¤§Z e¨qmn µqgÅj¨) UvKv ........................
(L) †gvU Rwg I Rwgi Ae¯’vb

4| wewb‡qvMt
(K) †kqvi/wW‡eÂvi UvKv ........................
(L) mÂqcÎ/BDwbU mvwU©wd‡KU/eÛ UvKv ........................
(M) cÖvBR eÛ/mÂq ¯‹xg UvKv ........................
(N) FY cÖ`vb UvKv ........................
(O) Ab¨vb¨ wewb‡qvM UvKv ........................
†gvU = UvKv ........................

5| †gvUi hvb (µqg6j¨) UvKv ........................

†gvUi hv‡bi cÖK…wZ I †iwR‡ó«kb b¤^i

6| AjsKvivw` (µqg6j¨) UvKv ........................

7| AvmevecÎ (µqg6j¨) UvKv ........................

8| B‡jKUªwbK mvgMÖx (µqg6j¨) UvKv ........................

28
9| e¨emv ewnf©6Z A_© m¤•`
(K) bM` UvKv ................
(L) e¨vs‡K Mw”QZ UvKv ................
(M) Ab¨vb¨ UvKv ................
†gvU = UvKv ........................

10| Ab¨vb¨ cwim¤•` UvKv ........................

(weeiY w`b)
†gvU cwim¤•` = UvKv ........................

11| ev`t `vqmg6n

(K) m¤•` A_ev Rwg eÜK UvKv ..........................
(L) RvgvbZ wenxb FY`vq UvKv ..........................
(M) e¨vsK FY UvKv ..........................
(N) Ab¨vb¨ UvKv ..........................
†gvU `vq = UvKv ........................
bxU m¤•` UvKv ........................

12| (K) cvwievwiK e¨q UvKv ..........................

(L) Ab¨vb¨ we‡kl e¨q UvKv ..........................
[wPwKrmv e¨q, Drme e¨q, weevn LiP BZ¨vw`]
(M) cwiev‡ii wbf©ikxj m`m¨ msL¨vt

cÅY© eq¯‹ wkï

Avwg wek¦¯èZvi mv‡_ †lvlYv KiwQ †h, Avgvi Ávb I wek¦vm g‡Z AvBwU-10we
†Z cÖ`Ë Z_¨ mwVK I m¤•ÅY©|

Ki`vZvi bvg I ¯^v¶i

ZvwiLt......................
• Ki`vZvi wb‡Ri, Zuvi ¯1x/¯^vgxi (wiUvb© `vwLjKvix bv n‡j), bvevjK
mš9vb‡`i cwim¤•` I `vq Dcwi-D³ weeiYx‡Z cÖ`k©b Ki‡Z n‡e|
• cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|

Ki`vZvi wb‡Ri, Zvi ¯êx/¯^vgxi (hw` Zviv wiUvb© `vwLjKvix bv

nb) ev bvevjK mšèvb‡`i hveZxq cwim¤•` I `vq m¤•` I `vq
weeiYx‡Z cÖ`k©b Ki‡Z n‡e|

29
 m¤•` I `vq weeiYx‡Z cÖ`wk©Z †Kvb m¤•` wKfv‡e AwR©Z
n‡q‡Q Zvi e¨vL¨v _vK‡Z n‡e| A_©vr D³ m¤•` µ‡qi gva¨‡g
AwR©Z n‡q _vK‡j µqgÅj¨ eve` cwi‡kvwaZ A‡_©i Drm e¨vL¨v Ki‡Z
n‡e| Ab¨_vq mgy`q µqgÅj¨ Ae¨vL¨vwqZ wewb‡qvM wn‡m‡e Ki`vZvi
nv‡Z Ki‡hvM¨ n‡e|

Ki`vZv hw` †Kvb m¤•` `vb wn‡m‡e cÖvß n‡q _v‡Kb †m †¶‡Î
`vbKvixi bvg, wVKvbv I wUAvBGb (TIN) D‡jZL Ki‡Z n‡e Ges
`v‡bi mg_©‡b Dchy³ cÖgvbcÎ `vwLj Ki‡Z n‡e| Ki`vZv wb‡RI
hw` †Kvb e¨w³ ev cÖwZôvb‡K `vb ev FY cÖ`vb K‡i _v‡Kb †m †¶‡Î
`vb ev FY MÖnYKvix e¨w³ ev cÖwZôv‡bi bvg, wVKvbv I wUAvBGb
(TIN) D‡jZL Ki‡Z n‡e|

Ki`vZv hw` †Kvb wewìs/G¨vcvU©‡g›U µq ev wbg©v‡b

wewb‡qv‡Mi e¨vL¨v cÖ`vb Ki‡Z B”QyK bv nb †m †¶‡Î wZwb D³
wewìs/G¨vcvU©‡g‡›Ui AvqZ‡bi wfwˇZ Ki cÖ`vb Ki‡j Ki wefvM
KZ…©K D³ wewb‡qv‡Mi Drm m¤•‡K© †Kvb cÖkœ e¨wZ‡i‡K cÖ`wk©Z
wewb‡qvM MÖnY Kiv n‡e|

AvqKi Aa¨v‡`‡ki 19B avivq wewìs/G¨vcvU©‡g›U wbg©vb ev

G¨vcvU©‡g›U µ‡q wewb‡qv‡Mi Dci mswkZó wewìs/G¨vcvU©‡g‡›Ui
cwigvc wfwËK Ki nv‡ii cwigvY wbæiƒc t
`vjv‡bi AvqZ‡bi (plinth area) ¯Ji Ki nvi
200 eM© wgUvi ch©šè cÖwZ eM© wgUvi 200/- UvKv|
200 eM© wgUv‡ii AwaK cÖwZ eM© wgUvi 300/- UvKv|

wewìs/G¨vcvU©‡g‡›U wewb‡qv‡Mi mgqKvj †h ermiB †nvK bv

†Kb, 1jv RyjvB 2005 ev Gi c‡i 19B avivq wewb‡qvM cÖ`k©‡bi
my‡hvM MÖnY Kiv n‡j D³ nv‡iB Ki cÖ`vb Ki‡Z n‡e| D‡jZL¨
wewb‡qvM msµvšè Ki cÖ`v‡bi G weavbwU Hw”QK A_©vr †Kn hw`

30
wewb‡qv‡Mi e¨vL¨v cÖ`vb K‡ib, Zvn‡j Giƒc Ki cÖ`vb QvovB wZwb
cÖPwjZ wbq‡g wewb‡qv‡Mi e¨vL¨v cÖ`vb Ki‡Z cvi‡eb|

Ki`vZvi hw` ïaygvÎ Rwg µ‡q wewb‡qvM _v‡K Ges D³

wewb‡qv‡Mi e¨vL¨v cÖ`v‡b wZwb hw` Awb”QyK nb Z‡e wZwb AvqKi
Aa¨v‡`‡ki 19BB avivi Aax‡b mswkZó µqK…Z Rwgi `wjj gŇj¨i
5% Ki cÖ`vb mv‡c‡¶ wewb‡qv‡Mi e¨vL¨v cÖ`vb e¨wZ‡i‡KB D³
wewb‡qvM Zuvi m¤•` I `vq weeiYx‡Z cÖ`k©b Ki‡Z cvi‡eb|

Abyiƒcfv‡e †Kvb Ki`vZv hw` fvovq e¨eüZ nq bv A_©vr

wb‡Ri e¨env‡ii Rb¨ †gvUi Mvox µq K‡i _v‡Kb Ges wZwb hw`
†gvUiMvox µ‡qi e¨vL¨v cÖ`v‡b Awb”QyK nb Z‡e wZwb 1500 wmwm
wKsev Z`ya© ¶gZv m¤•bœ Mvox ev Rx‡ci Rb¨ µqgŇji 7.5% Ges
1500 wmwmÕi Kg ¶gZv m¤•bœ Mvox ev Rx‡ci Rb¨ µqgŇji 5%
nv‡i Ki cÖ`vb mv‡c‡¶ AvqKi Aa¨v‡`‡ki 19BBB avivi Aax‡b
wewb‡qv‡Mi e¨vL¨v cÖ`vb e¨wZ‡i‡KB D³ wewb‡qvM Zuvi m¤•` I `vq
weeiYx‡Z cÖ`k©b Ki‡Z cvi‡eb|

Ki`vZv e¨vsK wKsev †Kvb e¨w³ n‡Z hw` FY MÖnY K‡i _v‡Kb
Zv m¤•` I `vq weeiYxi 11 bs µwg‡K cÖ`k©b Ki‡Z n‡e| †Kvb
e¨w³i wbKU n‡Z M„nxZ FY hw` FY MÖn‡Yi cieZ©x wZb erm‡ii
g‡a¨ cwi‡kva Kiv bv nq Zv n‡j D³ FY Ki`vZvi nv‡Z Avq
wn‡m‡e MY¨ Kiv n‡e|

cieZ©x c„ôvq Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weŸiYxi GKwU

Kwc D‡jZL cÅe©K Zv wKfv‡e cyiY Kiv n‡e Av‡jvPbv Kiv n‡jv t

31
 dig bs AvBwU-10wewe
dig
AvqKi Aa¨v‡`k, 1984 Gi aviv 75(2)(wW)(AvB) Ges aviv 80 Abymv‡i
e¨w³ Ki`vZvi Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weeibx|
[ mwVK N‡i wUK w`b]
1| Avevmb msµvšJ Z_¨t
(K) wbR evm¯’v‡b Ae¯’vb K‡ib
(L) fvov evm¯’v‡b Ae¯’vb K‡ib
(M) evox fvovi e¨q wb‡R enb K‡ib evwl©K fvovi cwigvYt ---------- UvKv|
(N) wb‡qvMKvix KZ©„K cÖ`Ë evox‡Z Ae¯’vb K‡ib
(O) wb‡qvMKZ©v KZ©„K mw¾Z wb‡Ri Øviv mw¾Z
2| hvbevnb msµvšJ Z_¨t
(K) hvbevn‡bi gvwjK ¯^qs hvbevn‡bi gvwjK wb‡qvMKvix
(L) hvbevnb i¶Yv‡e¶Y e¨q wb‡R enb K‡ib
(M) hvbevnb i¶Yv‡e¶Y e¨q wb‡qvMKZ©v enb K‡ib
(N) hvbevn‡bi cÖK…wZt Rxc --------- wm.wm Kvi ---------- wm.wm
(O) R¡vjvbx I i¶Yv‡e¶‡Y evrmwiK LiP --------------------- UvKv|
3| (K) AvevwmK we`¨yr wej --------------UvKv
(L) AvevwmK ‡Uwj‡dvb wej -----------UvKv|
4| (K) mšJvb ‡`‡ki †Kvb ¯’vbxq †emiKvix ¯‹zj/K‡jR/wek¦we`¨vj‡q †jLvcov
Ki‡j Zvi Z_¨vw`t
wk¶v cÖwZôv‡bi bvg mšèvb msL¨v evwl©K LiP

(L) mšèvb we‡`‡k †jLvcov Ki‡j mswkZó Avq eQ‡i evrmwiK LiP ---- UvKv|
5| mswkZó Avq eQ‡i we‡`k ågY msµvšè Z_¨t
wb‡R e¨q enb K‡i‡Qb wb‡R e¨q enb K‡ibwb
åg‡Yi msL¨v ‡`‡ki bvg åg‡Yi msL¨v ‡`‡ki bvg ‡K e¨q enb K‡i‡Q ?

Avwg wek¦¯èZvi mv‡_ †lvlYv KiwQ †h, Avgvi Ávb I wek¦vm g‡Z GB AvBwU-
10wewe †Z cÖ`Ë Z_¨ mwVK I m¤•ÅY©|
Ki`vZvi bvg I ¯^v¶i
ZvwiLt..........................
* cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|

32
 Ki`vZv †h evm¯’v‡b Ae¯’vb K‡ib Zv hw` wb‡Ri nq wKsev
fvov evox nq Zv G weeiYx‡Z D‡jZL Ki‡Z n‡e| fvov evox n‡j
evrmwiK fvovi cwigvY D‡jZL Ki‡Z n‡e| evoxi gvwjKvbv wbwe©‡k‡l
D³ evoxi AvevwmK we`y¨r wej Ges AvevwmK †Uwj‡dvb wej eve`
evrmwiK LiP msµvšè Z_¨ cÖ`vb Ki‡Z n‡e| Ki`vZv †Kvb hvbevnb
e¨envi Ki‡j D³ hvbevn‡bi gvwjKvbv D‡jZL Ki‡Z n‡e| hw`
Ki`vZv D³ Mvoxi gvwjK nb †m †¶‡Î D³ Mvoxi R¡vjvbx I
i¶Yv‡e¶Y eve` e¨wqZ ermwiK Li‡Pi cwigvY D‡jZL Ki‡Z n‡e|
Ki`vZvi mšèvb ev mšèvbMY hw` †emiKvix ¯‹zj/K‡jR/wek¦we`¨vj‡q
†jLvcov K‡i †m †¶‡Î wk¶v cÖwZôv‡bi bvg I mšèvb msL¨v D‡jZL
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