BDwbU

Avw_©K weeiYx 11

GB BDwb‡Ui cvVmg~n
cvV- 11.1 t Avw_©K weeiYxi aviYv D‡Ïk¨ I cÖ‡qvRbxqZv
cvV- 11.2 t Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjv cÖ‡qvM
cvV- 11.3 t Avw_©K weeiYx cÖ¯‘ZKi‡Y we‡eP¨ mgš^qmg~n
cvV- 11.4 t GK gvwjKvbv e¨emv‡qi Avw_©K weeiYxi avcmg~n
cvV- 11.5 t gvwjKvbv¯^Ë¡ I Avw_©K Ae¯’vi weeiYx cÖ¯‘ZKiY
cvV-11.6 t e¨emv‡q Avw_©K Ae¯’vi g~j¨vqb

f~wgKv
wnmveweÁv‡bi Ab¨Zg D‡Ïk¨ nj gybvdv AR©b Kiv| †mB mv‡_ wbw`©ó mgq †k‡l Avw_©K Ae¯’v Rvbv| ZvB eQ‡ii
†k‡l Avw_©K weeiYx wnmve cÖ¯‘Z Kiv nq| GB Avw_©K weeiYx cÖ¯‘‡Zi gva¨‡g Avcwb Kvievi cÖwZôv‡bi AwR©Z
gybvdv ev ¶wZi cwigvY Rvb‡Z cvi‡eb| †mB mv‡_ Kviev‡ii cÖK…Z Avw_©K Ae¯’vI Rvb‡Z cvi‡eb| e¨emvq
RM‡Z Avw_©K weeiYx cÖ¯‘Z Kiv LyeB ¸iyZ¡c~Y© KvR| G BDwb‡U Avgiv Avw_©K weeiYxi aviYv, wnmveweÁv‡bi
bxwZgvjvi cÖ‡qvM, cÖ‡qvRbxq mgš^qmg~n Av‡jvPbv Kie| Zvici Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kie| me‡k‡l
e¨emv‡qi Avw_©K Ae¯’vi g~j¨vqb wb‡q Av‡jvPbv Kie|

BDwbU mgvwßi m‡e©v”P mgq 1 mßvn

BDwbU mgvwßi mgq

cvV-11.1 Avw_©K weeiYxi aviYv

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avw_©K weeiYxi msÁv ej‡Z cvi‡eb|
• Avw_©K weeiYx cÖbq‡Yi D‡Ïk¨ eY©bv Ki‡Z cvi‡eb|
• Avw_©K weeiYx cÖ¯‘‡Zi cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb|
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

wek` Avq weeiYx, gvwjKvbv ¯^Ë¡, bM` cÖevn, e¨emvwqK ¯^Ë¡v, iÿYkxjZv,
wejw¤^Z LiP, weµxZ c‡Y¨i e¨q, `xN©‡gqvM`x `vq, wewb‡qvwRZ g~jab|
g~L¨ kã (Key Words)

Avw_©K weeiYxi aviYv

GKwU e¨emv cÖwZôv‡bi mviv eQ‡ii Avw_©K djvdj I Avw_©K Ae¯’v Rvbvi avivevwnK cÖwµqv‡K
Avw_©K weeiYx ejv nq| GB Avw_©K weeiYxi Dci wewfbœ cÖKvi e¨w³ ev cÖwZôv‡bi ¯^v_© hy³ _v‡K| wewfbœ e¨w³,
Kvievi cÖwZôv‡bi gvwjK, e¨e¯’vcbv, cvIbv`vi, miKvi BZ¨vw` AvMÖnx c¶ Avw_©K weeiYx Z_¨ e¨envi K‡i
wewfbœ wm×všÍ MÖnb K‡i _v‡K| AZGe ejv hvq, Avw_©K weeiYx nj Kvievi cÖwZôv‡bi wbf©yj Avw_©K djvdj I
Avw_©K Ae¯’vi weeiYx| AvšÍR©vwZK wnmve gvb Abyhvqx Avw_©K weeiYxi 5wU avc i‡q‡Q| G avc¸‡jv n‡jv-
1. wek` Avq weeiYx
2. gvwjKvbv ¯^Z¡ weeiYx
3. Avw_©K Ae¯’vi weeiYx
4. bM` cÖevn weeiYx
5. Avw_©K Ae¯’v weeiYxi UxKvmg~n
AvaywbK Kvievix RM‡Z `ywU weeiYx‡K cÖavbZ: Avw_©K weeiYx wnmv‡e AwfwnZ Kiv nq| G `ywU weeiYx n‡jv-
K. wek` Avq weeiYx
L. Avw_©K Ae¯’vi weeiYx
G‡¶‡Î Avgiv gvwjKvbv ¯^Ë¡ weeiYxi aviYv I cÖ¯‘Z cÖYvjxI eY©bv Kie|
Avw_©K weeiYxi D‡Ïk¨
GKwU wnmveKvj †k‡l cÖwZôv‡bi Avw_©K djvdj cÖ¯‘Z Kiv nq| GB Avw_©K djvdj †_‡K wewfbœ ¯^v_©hy³ e¨w³ ev
cÖwZôvb Zv‡`i cÖ‡qvRb Abyhvqx Z_¨ e¨envi K‡i ¸iyZ¡c~Y© wm×všÍ MÖnY K‡i _v‡K| wb‡gœ Avw_©K weeiYxi
D‡Ïk¨mg~n eY©bv Kiv n‡jv-
1. Avw_©K Ae¯’v wbiƒcY : wnmveKvj †k‡l GKwU wbw`©ó Zvwi‡L e¨emv‡qi mwVK Avw_©K Ae¯’v Zz‡j aiv|
2. m¤úwËi cwigvY m¤ú‡K© Rvbv : wewfbœ cÖKvi m¤úwËi cwigvY m¤ú‡K© Rvbvi Rb¨ Avw_©K weeiYx ˆZix Kiv|
3. `v‡qi cwigvY m¤ú‡K© Rvbv : Avw_©K weeiYx ˆZwii gva¨‡g e¨emv‡qi PjwZ I `xN©‡gqv`x `vq m¤ú‡K© Rvbv
hvq|
4. g~ja‡bi cwigvY Rvbv : Avw_©K weeiYxi gva¨‡g wnmveKvj †k‡l gvwj‡Ki mgvcbx g~jab A_©vr gvwjKvbv
¯^‡Ë¡i cwigvY Rvbv hvq|
5. `vq-cwi‡kva ¶gZv : wewb‡qvMKvix I FY`vbKvix cÖwZôvbmg~n Avw_©K weeiYx †_‡K `vq cwi‡kv‡ai ¶gZv
m¤ú‡K© Z_¨ †c‡q _v‡K|
6. AwMÖg I e‡Kqv m¤ú‡K© Rvbv : cÖwZôv‡bi e‡Kqv †`bv-cvIbv I AwMÖg Avq-e¨q m¤ú‡K© Avw_©K weeiYx †_‡K
aviYv cvIqv hvq|
7. Zzjbvg~jK we‡kølY : K‡qK eQ‡ii Avw_©K weeiYx †_‡K m¤úwË I `v‡qi Zzjbvg~jK we‡kølY Kiv hvq|
Avw_©K weeiYxi ¸iyZ¡ ev cÖ‡qvRbxqZv :
†h‡nZz Avw_©K weeiYx e¨envi K‡i wewfbœ ¯^v_©hy³ e¨w³ ev cÖwZôvb Zv‡`i ¸iyZ¡c~Y© wm×všÍ MÖnY K‡i ZvB Gi
cÖ‡qvRbxqZv Acwimxg| wb‡P Avw_©K weeiYxi cÖ‡qvRbxqZv Zz‡j aiv nj :

BDwbU GMvi c„ôv 196

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

1. e¨e¯’vcbv : e¨emv‡qi mwVK Ae¯’v m¤ú‡K© we¯ÍvwiZ aviYv Avw_©K weeiYx †_‡K cvIqv hvq| d‡j e¨emvwqK
wm×všÍ wb‡Z mnR nq|
2. wewb‡qvMKvix : wewb‡qvMKvix Zvi wewb‡qvM m¤ú‡K© mwVK aviYv wb‡Z cv‡i Avw_©K weeiYx †_‡K| Avw_©K
weeiYx n‡Z cÖwZôv‡bi `xN©Kvjxb ¯^”QjZvi cwigvc Kiv hvq|
3. cvIbv`viMY : e¨emv‡q PjwZ m¤úwËi cwigvY ch©vß wKbv ZvB cvIbv`viMY mn‡RB Avw_©K weeiYx n‡Z
Rvb‡Z cv‡i|
4. e¨vsK cÖwZôvb : e¨emvwqK cÖwZôvb‡K cÖ`Ë FY h_v_©fv‡e myiw¶Z Av‡Q wKbv Zv e¨vsK Avw_©K weeiYx
ch©v‡jvPbvi gva¨‡g AeMZ n‡Z cv‡i|
5. miKvi : e¨emvq cÖwZôv‡bi Avw_©K weeiYx n‡Z miKvi, f¨vU, AvqKi I wewfbœ cÖKvi ïé Av`vq Ki‡Z
cv‡i| cvkvcvwk miKv‡ii cÖYxZ wbqgKvbyb †g‡b cÖwZôvb¸‡jv Pj‡Q wKbv Zv Rvb‡Z cv‡i|
6. Kg©Pvix : Kg©PvixMY wb‡Ri ¯^v‡_©i Rb¨ cÖwZôv‡bi mvwe©K Avw_©K Ae¯’v Rvb‡Z Pvq|
7. M‡elK : †`‡ki Avw_©K Ae¯’v M‡elYvi Rb¨ Avw_©K weeiYxi cÖ‡qvRbxqZv A‡bK †ewk|

Avw_©K weeiYx cÖ¯‘‡Zi D‡Ïk¨mg~n eY©bv KiæY|

A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR

mvims‡ÿc:
♦ GKwU wbw`©ó wnmveKvj †k‡l e¨emv‡qi Avw_©K djvdj I Avw_©K Ae¯’v wbiƒcY Kiv‡K Avw_©K weeiYx e‡j|
♦ e¨emv cÖwZôv‡bi mv‡_ RwoZ wewfbœ ¯^v_©hy³ e¨w³ ev cÖwZôv‡bi wewfbœ Z_¨ Rvbvi D‡Ï‡k¨ Avw_©K weeiYx
cÖ¯‘Z Kiv nq|
♦ e¨emvq cÖwZôv‡bi Z_¨ e¨enviKvixM‡Yi wbKU Avw_©K weeiYxi cÖ‡qvRbxqZv Acwimxg|

cv‡VvËi g~j¨vqb-11.1
mwVK Dˇii cv‡k wUK (√) wPý w`b
1. e¨emv‡qi mwVK djvdj I Avw_©K Ae¯’v Rvbvi weeiYx‡K wK e‡j?
K. e¨vsK mgš^q weeiYx L. Avw_©K weeiYx
M. †eZb weeiYx N. †KvbwUB bq
2. †KvbwU Avw_©K weeiYx ˆZwii D‡Ïk¨?
K. Avw_©K Ae¯’v wbiƒcY L. `vq cwi‡kva ¶gZv
M. Zzjbvg~jK we‡kølY N. Dc‡ii me¸‡jv
3. Avš—R©vwZK wnmve gvb Abyhvqx Avw_©K weeiYxi avc KqwU?
K. 3wU L. 5wU
M. 7wU N. 9wU

BDwbU GMvi c„ôv 197

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-11.2 Avw_©K weeiYx cÖ¯‘‡Z wnmveweÁv‡bi bxwZgvjvi cÖ‡qvM

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avw_©K weeiYx cÖ¯‘‡Zi mwVK wbqg-bxwZ¸‡jv ej‡Z cvi‡eb|
• Avw_©K djvdj I Avw_©K Ae¯’v wbY©‡qi Rb¨ mwVK c×wZ Aej¤^b Ki‡Z cvi‡eb|

wnmveweÁv‡bi bxwZgvjv
mwVKfv‡e Avw_©K djvdj I Avw_©K Ae¯’v wbiƒc‡Yi Rb¨ ˆZwi Kiv nq wek` Avq weeiYx I Avw_©K
Ae¯’vi weeiYx| GB cÖwµqvi Rb¨ wnmveweÁv‡bi wKQz wbqg AbymiY Kiv nq| wb‡gœ G wbqg¸‡jv
Av‡jvPbv Kiv nj :
1. e¨emvwqK ¯^Ë¡v bxwZ : GB bxwZ Abyhvqx gvwjK‡K e¨emvq cÖwZôvb †_‡K Avjv`v we‡ePbv Kiv nq| ZvB Avgiv
gvwj‡Ki bv‡g wnmve bv †i‡L Kvievi cÖwZôv‡bi bv‡g wnmve ivwL| hvi Rb¨ g~jab e¨emvq cÖwZôv‡bi Rb¨
`vq Avi D‡Ëvjb n‡jv Zvi wb‡Ri LiP hv g~jab‡K Kwg‡q †`q|
2. Pjgvb cÖwZôvb aviYv : G aviYv Abyhvqx wKQz wbw`©ó †gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw`©óKvj
a‡i Pjgvb _vK‡e e‡j g‡b Kiv nq| A_©vr cÖwZôvbwU eQ‡ii ci eQi Pj‡e Ges fwel¨‡Z G e¨emv eÜ
Kivi †Kvb cwiKíbv †bB| GB bxwZi Kvi‡Y Avq I e¨q‡K g~jab I gybvdv RvZxq `yB †kªwY‡Z fvM Kiv nq|
g~jab RvZxq Avq-e¨q Øviv Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| Avi ¯’vqx m¤ú‡`i †¶‡Î Zvi Rxeb Kvj
ch©š— cÖwZ eQi AePq ai‡Z nq| GB bxwZ bv _vK‡j Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv m¤¢e nZ bv Ges
AePq aiviI cÖ‡qvRb nZ bv|
3. wnmve Kvj aviYv : Pjgvb bxwZ Abyhvqx e¨emv‡qi wbw`©ó †Kvb Avqy®‹vj †bB| ZvB e‡j e¨emv‡qi Avw_©K
Ae¯’v Rvbvi Rb¨ Abš—Kvj A‡c¶v Kiv hvq bv| G Rb¨ cÖwZ Avw_©K erm‡iB e¨emv‡qi djvdj Rvbv
`iKvi Avq weeiYx I Avw_©K weeiYxi gva¨‡g| GB Abš— Rxeb‡K †QvU †QvU mgqKv‡j fvM K‡i e¨emv‡qi
jvf-¶wZ I Avw_©K Ae¯’v wbY©q Kiv nq| wnmveweÁv‡bi GB aviYv‡K wnmveKvj aviYv ejv nq| Z‡e G
wnmveKvj Qq gvmI n‡Z cv‡i Avevi GK eQiI n‡Z cv‡i|
4. e‡Kqv aviYv : G aviYvwU bM` aviYvi wecixZ| bM` aviYvq ïaygvÎ bM` †jb‡`b¸‡jv wnmvef~³ Kiv nq|
Avi e‡Kqv aviYvq bM` I evKx mg¯— †jb‡`bmg~nB wnmvef~³ n‡e| †Kvb Avq AwR©Z n‡q‡Q wKš‘ Zv bM‡`
cvIqv hvqwb Ges †Kvb e¨q msNwUZ n‡q‡Q wKš‘ bM‡` cwi‡kva Kiv nqwb ZvI wnmvef~³ Kiv n‡e|
5. i¶YkxjZvi bxwZ : e¨emv‡qi m¤¢ve¨ †jvKmvb Gov‡bvi Rb¨ †h mveavbZv Aej¤^b Kiv nq Zv‡K i¶YkxjZv
e‡j| GB bxwZi g~jK_v nj 100% jvf nIqvi m¤¢vebv n‡jI Zv jvf bv nIqv ch©š— wnmvef~³ Kiv hv‡e
bv wKš‘ †jvKmvb nIqvi m¤¢vebv _vK‡j Zv wnmv‡e †`Lv‡Z n‡e| GB bxwZ Abyhvqx mgvcbx gRy` c‡Y¨i
µqg~j¨ I evRvig~j¨ G `yBwUi g‡a¨ †hwUi g~j¨ Kg †mwU wnmv‡e wjwce× Ki‡Z n‡e|
6. µqg~j¨ bxwZ : GB bxwZ Abyhvqx GKwU cÖwZôv‡bi ¯’vqx m¤ú` †h g~‡j¨ µq Kiv nq †mB g~‡j¨B cÖwZ eQi
Avw_©K weeiYx‡Z †`Lv‡Z nq| †hgb- †Kvb cÖwZôvb 1,00,000 UvKvq GKwU †gwkb µq Kij| GB
1,00,000 UvKvB nj †gwkbwUi µqg~j¨ Ges GB g~‡j¨B cÖwZ eQi Avw_©K weeiYx‡Z †`Lv‡Z n‡e| KviY
¯’vqx m¤úwË `xN©Kvj e¨emvq e¨env‡ii Rb¨ µq Kiv nq wewµi Rb¨ bq|
7. mvgÄm¨Zv bxwZ : GB bxwZ Abyhvqx wnmve Kvh©µ‡g GKevi †h wbqg I bxwZ AbymiY Kiv n‡q‡Q Zv cÖ‡Z¨K
eQ‡i GKBfv‡e AbymiY Ki‡Z n‡e| A_©vr GK eQi GK c×wZ Av‡iK eQi Ab¨ c×wZ AbymiY Kiv hv‡e

BDwbU GMvi c„ôv 198

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

bv| GiKg †¶‡Î wnmvemg~‡ni mwVK Zzjbv Kiv hvq bv Ges e¨emv‡qi Avw_©K Ae¯’vi cwieZ©‡bi mwVK wPÎ
cvIqv hvq bv|
8. e¯‘wbôZv aviYv : wnmvei¶‡Ki Ávb, AwfÁZv I eyw×gËvi Øviv †jb‡`bmg~n wnmvef~³KiY‡K e¯‘wbôZvi
aviYv e‡j| e¨emv msµvšÍ Z_¨ wnmvei¶K KZ©„K wjwce× Kivi Av‡M Gi cÖvmw½KZv I AcÖvmw½KZv hvPvB
K‡i †`L‡Z n‡e| †hgb-Nwo, ÷¨vcjvi, cvwÂs †gwkb, K¨vjKz‡jUi cÖf„wZ e¨emv‡q `xN©w`b e¨envi nq wKš‘
G‡`i g~j¨ A‡c¶vK…Z Kg nIqvq G‡`i‡K m¤úwË wnmv‡e MY¨ Kiv nq bv| ZvB G¸‡jv‡Z mswkøó wnmve
eQ‡ii LiP wnmv‡e wjwce× Ki‡Z nq|
Avw_©K weeiYx cÖYq‡b wnmveweÁvbxiv †h mKj bxwZgvjv †g‡b P‡jb Zvi
GKwU ZvwiKv ˆZix KiæY|
A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR

mvims‡ÿc:
♦ wnmveweÁvbxiv Avw_©K weeiYx cÖKvk Ki‡Z wM‡q wKQz g~jbxwZ †g‡b P‡jb| GB g~jbxwZ¸‡jv me©Rb ¯^xK…Z
wnmveweÁv‡bi bxwZgvjv|
♦ w`‡b w`‡b e¨emvq cÖwZôv‡bi AvKvi I RwUjZv evo‡Q| ZvB GB me bxwZgvjvi cÖ‡qvRbI evo‡Q|
♦ wnmveweÁv‡bi GB bxwZgvjv AbymiY Ki‡j wnmveweÁvb Z‡_¨i MÖnY‡hvM¨Zv, wbf©i‡hvM¨Zv I †evaMg¨Zv e„w×
cvq|

cv‡VvËi g~j¨vqb-11.2
mwVK Dˇii cv‡k wUK (√) wPý w`b
1. Pjgvb cÖwZôvb aviYv ej‡Z eySvqÑ
K. GKB cÖwZôvb `xN©Kvj a‡i Pj‡Z _vK‡e
L. m¤úwË µqg~‡j¨ wnmvef~³ Kiv n‡e
M. m¤úwËi evrmwiK Avq avh© Kiv n‡e
N. †Kv‡bvwUB bq
2. wnmveweÁv‡bi mË¡v aviYv ej‡Z wK eySvq?
K. gvwjK I e¨emvi c„_K ¯^Zš¿ mË¡v †bB
L. gvwj‡Ki `vq I e¨emv‡qi `vq GKB
M. gvwjK I e¨emvi c„_K ¯^Zš¿ mËv we`¨gvb
N. gvwjK I e¨emv Awfbœ mË¡v
3. wnmveweÁv‡bi aviYv I bxwZmg~n AbymiY Ki‡jÑ
K. Z_¨ e„w× cvq
L. Avw_©K weeiYx I cÖwZ‡e`‡bi DrcwË N‡U
M. ¸iyZ¡c~Y© Z‡_¨i cÖ‡qvRbxqZv eRvq ivLv hvq
N. wnmveweÁvb Z‡_¨i MÖnY‡hvM¨Zv I wbf©i‡hvM¨Zv e„w× cvq

BDwbU GMvi c„ôv 199

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-11.3 Avw_©K weeiYx cÖ¯‘ZKi‡Y we‡eP¨ mgš^qmg~n

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avw_©K weeiYx cÖ¯‘‡Zi wewfbœ mgš^q m¤ú‡K© ej‡Z cvi‡eb|
• Avw_©K weeiYx cÖ¯‘ZKv‡j cÖ‡qvRbxq mgš^q mvab Ki‡Z cvi‡eb|

wnmveweÁv‡bi mgš^qmg~n
wnmveweÁv‡bi bxwZ Abymv‡i Avw_©K weeiYxi wek` Avq weeiYx‡Z GKwU wbw`©ó wnmveKv‡ji mKj
gybvdv RvZxq LiP I gybvdvRvZxq Avq‡K wnmvef‚³ Kiv nq| GB mKj Avq Ges e¨q cwi‡kvwaZ
A_ev Acwi‡kvwaZ DfqB wnmvef~³ n‡e| Z‡e wnmveKv‡ji Av‡Mi A_ev c‡ii †Kvb Avq-e¨q PjwZ eQ‡i
wnmvef~³ n‡e bv| Avgiv Rvwb, mvaviYZ †iIqvwg‡ji DØ„Ë wb‡q Avw_©K weeiYx ˆZwi Kiv nq| Z‡e bvbv Kvi‡Y
wKQz wnmveLvZ mswk- ó wnmveKv‡ji Rb¨ cwic~Y© bvI n‡Z cv‡i| GRb¨ †iIqvwgj cÖ¯‘‡Zi ci H wnmveKv‡ji
AwMÖg LiP, e‡Kqv LiP, Abv`vqx Avq, AwMÖg Avq Ges AbM` I Ab¨vb¨ †jb‡`b †h¸‡jv wnmvef‚³ nqwb †m¸‡jv
cÖ‡qvRbxq mgš^q `vwLjvi gva¨‡g mgš^q mvab Kiv nq|
Avw_©K weeiYx cÖ¯‘‡Z mvaviYZ †h mg¯Í mgš^q mvab Kiv cÖ‡qvRb nq wb‡P †m¸‡jvi eY©bv Kiv nj :
1. mgvcbx gRy` cY¨ : eQi †k‡l †h cwigvY cY¨ AwewµZ Ae¯’vq _v‡K Zv‡K mgvcbx gRy` cY¨ e‡j| GwU
mvaviYZ †iIqvwg‡j AšÍf©y³ _v‡K bv| †Kvb wnmveKv‡ji †k‡l †h mgvcbx gRy` cY¨ _v‡K Zv weµxZ c‡Y¨i
g~j¨ wba©vi‡Yi mgq †gvU cÖZ¨¶ LiP †_‡K ev` w`‡q wek` Avq weeiYx‡Z †`Lv‡bv nq Ges Avw_©K Ae¯’vi
weeiYx‡Z PjwZ m¤ú` cv‡k mgvcbx gRy` bv‡g †`Lv‡bv nq|
D`vniY : eQi †k‡l gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 50,000 UvKv| wek` Avq weeiYx‡Z wewµZ c‡Y¨i e¨q
wbY©‡qi mgq †gvU cÖZ¨¶ LiP †_‡K 50,000 UvKv ev` w`‡Z n‡e Avevi Avw_©K weeiYx‡Z PjwZ m¤ú` cv‡k¦©
mgvcbx gRy` bv‡g wjL‡Z n‡e|
2. e‡Kqv LiP : †Kvb wbw`©ó wnmve Kvj †k‡li †h mKj e‡Kqv LiP i‡q‡Q A_ev wnmvef‚³ nqwb †m¸‡jv‡K
wek` Avq weeiYx‡Z LiP wnmv‡e †`Lv‡Z n‡e| KviY GwU eZ©gvb wnmve Kv‡ji LiP| cvkvcvwk mgcwigvY
UvKv Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq wnmv‡e †`Lv‡Z n‡e|
D`vniY : †eZb e‡Kqv i‡q‡Q 1,000 UvKv hv wnmvef~³ nqwb| G‡¶‡Î e‡Kqv 500 UvKv wek` Avq
weeiYx‡Z †eZ‡bi mv‡_ †hvM K‡i LiP †`Lv‡Z n‡e Ges Avw_©K weeiYx‡Z e‡Kqv †eZb bv‡g PjwZ `vq
wnmv‡e Aš—f©~³ n‡e|
3. AwMÖg cÖ`Ë LiP : †Kvb wbw`©ó wnmveKv‡ji †Kvb Li‡Pi g‡a¨ hw` AwMÖg cÖ`Ë LiP AšÍf©~³ _v‡K Zvn‡j Zv
wek` Avq weeiYx‡Z mswkøó LiP †_‡K ev` w`‡Z n‡e Ges Avw_©K Ae¯’vq weeiYx‡Z AwMÖg LiP bv‡g PjwZ
m¤ú` wnmv‡e †`Lv‡Z n‡e|
D`vniY: exgv LiP AwMÖg cÖ`vb Kiv n‡q‡Q 1,000 UvKv| G‡¶‡Î AwMÖg exgv 1,000 UvKv wek` Avq
weeiYx‡Z exgv LiP †_‡K ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z AwMÖg exgv bv‡g PjwZ m¤ú` cv‡k
†`Lv‡Z n‡e|
4. e‡Kqv ev Abv`vqx Avq : †Kvb wbw`©ó wnmve Kvj †k‡l hw` gybvdvRvZxq †Kvb Avq e‡Kqv _v‡K Zvn‡j wek`
Avq weeiYx‡Z D³ Avq‡K mswkøó Av‡qi mv‡_ †hvM K‡i w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z e‡Kqv Avq
bv‡g PjwZ m¤ú` wnmv‡e †`Lv‡Z n‡e|

BDwbU GMvi c„ôv 200

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

D`vniY : wewb‡qv‡Mi my` cÖvc¨ n‡q‡Q 3,000 UvKv hv GLbI cvIqv hvqwb| G‡¶‡Î D³ wewb‡qv‡Mi my`
wek` Avq weeiYx‡Z Avq wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z Abv`vqx my` bv‡g PjwZ m¤ú`
cv‡k †`Lv‡Z n‡e|
5. AwMÖg cÖvß Avq : †Kvb wbw`©ó wnmve Kv‡ji Av‡qi g‡a¨ hw` AwMÖg cÖvß Avq _v‡K Zvn‡j D³ Avq‡K wek`
Avq weeiYx‡Z mswkøó Avq †_‡K ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq cv‡k AwMÖg Avq
bv‡g †`Lv‡Z n‡e|
D`vniY: wk¶vbexk †mjvgx 12,000 UvKv 3 eQ‡ii Rb¨ cvIqv †Mj|
G‡¶‡Î AwMÖg cÖvß wk¶vbexk 8,000 UvKv wek` Avq weeiYx‡Z wk¶vbexk †mjvgx †_‡K ev` hv‡e Ges
Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq cv‡k AwMÖg wk¶vbexk †mjvgx wnmv‡e †`Lv‡Z n‡e|
6. gvwjK KZ©„K cY¨ D‡Ëvjb : gvwjK KZ©„K e¨emvwqK cY¨ D‡Ëvjb nj gvwj‡Ki e¨w³MZ LiP hv µq‡K n«vm
K‡i| ZvB GwU wek` Avq weeiYx‡Z µq †_‡K ev` w`‡Z nq Ges mgcwigvY UvKv gvwjKvbv ¯^‡Ë¡i weeiYx‡Z
g~jab †_‡K ev` w`‡Z nq|
D`vniY: gvwjK KZ…©K cY¨ D‡Ëvjb 5,000 UvKv hv wnmvef~³ nqwb|
G‡¶‡Î 5,000 UvKv wek` Avq weeiYx‡Z µq †_‡K cY¨ D‡Ëvjb ev` w`‡Z n‡e Ges Avw_©K Ae¯’vi
weeiYx‡Z g~jab †_‡K ev` w`‡Z n‡e|
7. AePq : m¤úwË e¨env‡ii d‡j †h cwigvY g~j¨ n«vm nq Zv‡K AePq e‡j| GB AePq wek` Avq weeiYx‡Z
cwiPvjb LiP wnmv‡e †jLv nq Ges cyÄxf~Z AeP‡qi mv‡_ AePq †hvM K‡i Avw_©K Ae¯’vi weeiYx‡Z
mswk- ó m¤úwË †_‡K ev` w`‡Z nq|
D`vniY: †iIqvwg‡j Avmevec‡Îi g~j¨ 50,000 UvKv Ges AeP‡qi nvi 10%| G‡¶‡Î AePq n‡e
(50,000×10%) =5000 UvKv| Avw_©K weeiYx‡Z G AePq wbgœwjwLZfv‡e †`Lv‡Z n‡e|
wek` Avq weeiYx
cwiPvjb LiP t UvKv
AePq 5,000

Avw_©K Ae¯’vi weeiYx

¯’vqx m¤ú` t UvKv UvKv
AvmevecÎ 50,000
(-) AePq 5,000 45,000
8. Ae‡jvcb : AjxK m¤úwË, A¯úk©bxq m¤úwË I BRviv m¤úwËi GKwU wbw`©ó Ask cÖwZ eQi Ae‡jvcb Ki‡Z
nq| GB Ae‡jvcb wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z nq Ges Avw_©K Ae¯’vi weeiYx‡Z
mswk- ó m¤úwË †_‡K ev` w`‡Z nq|
D`vniY: mybv‡gi Ae‡jvcb 10% Ki‡Z n‡e| †iIqvwg‡j mybvg 80,000 UvKv|
G‡¶‡Î mybv‡gi Ae‡jvcb n‡e 8,000 UvKv hv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z n‡e Ges
Avvw_©K Ae¯’vi weeiYx‡Z m¤úwËi cv‡k mybvg †_‡K ev` w`‡Z n‡e|
9. Abv`vqx cvIbv/†`bv/Kz-FY : †`bv`vi ev cÖvc¨ wnmv‡ei g‡a¨ wewfbœ Kvi‡Y †h cwigvY Ask Av`vq‡hvM¨ bq
e‡j wbwðZ nIqv hvq ZvB nj Abv`vqx cvIbv/Abv`vqx †`bv ev KzFY| GB Abv`vqx cvIbv wek` Avq
weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’vi weeiYx‡Z †`bv`vi ev cÖvc¨ wnmve †_‡K ev`
w`‡Z n‡e|
D`vniY : Abv`vqx cvIbvi cwigvY 500 UvKv hv wnmvef~³ nqwb|

BDwbU GMvi c„ôv 201

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

G‡¶‡Î Abv`vqx cvIbv 500 UvKv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K
Ae¯’vi weeiYx‡Z †`bv`vi ev cÖvc¨ wnmve †_‡K ev` w`‡Z n‡e|
10. webvg~‡j¨ cY¨ weZiY : aiv hvK wnmve eQ‡i cÖPv‡ii Rb¨ webvg~‡j¨ cY¨ weZiY Kiv n‡q‡Q 5,000 UvKv|
Gi d‡j e¨emvwqK c‡Y¨i n«vm cvq Ab¨w`‡K GwU cÖwZôv‡bi LiP hv weÁvcb LiP| G‡¶‡Î 5,000 UvKv
wek` Avq weeiYx‡Z µq †_‡K ev` w`‡Z n‡e Ges cwiPvjb LiP wnmv‡e weÁvc‡bi mv‡_ †hvM K‡i †`Lv‡Z
n‡e|
11. wejw¤^Z gybvdvRvZxq LiP : wKQz wKQz gybvdvRvZxq LiP Av‡Q hv †_‡K GKvwaK eQi myweav cvIqv hvq e‡j
GwU‡K GKwU wnmveKv‡j bv †`wL‡q cieZx© K‡qKwU wnmve Kv‡ji LiP wnmv‡e †`Lv‡bv nq|
D`vniY: weÁvcb Li‡Pi `yB-Z…Zxqvsk wejw¤^Z Ki‡Z n‡e| †iIqvwg‡j weÁvcb LiP †`Iqv Av‡Q 15,000
UvKv| G‡¶‡Î weÁvcb LiP n‡Z `yB-Z…Zxqvsk A_©vr 10,000 UvKv wek` Avq weeiYx‡Z ev` w`‡Z n‡e Ges
Avw_©K Ae¯’vi weeiYx‡Z m¤ú` cv‡k wejw¤^Z weÁvcb bv‡g †`Lv‡Z n‡e|
12. Abv`vqx cvIbv mwÂwZ : †`bv`vi ev cÖvc¨ wnmve †_‡K Abv`vqx cvIbv ev` †`Iqvi ci Aewkó cÖvc¨ ev
†`bv`vi wnmve †_‡K wKQz Ask cieZx©‡Z Av`vq bvI n‡Z cv‡i| GwU m¤¢ve¨ ¶wZ wnmv‡e wek` Avq
weeiYx‡Z cwiPvjb LiP wnmv‡e †`Lv‡bv nq Ges Avw_©K Ae¯’vi weeiYx‡Z †`bv`vi ev cÖvc¨ wnmve †_‡K ev`
†`Iqv nq|
D`vniY: †`bv`vi ev cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq, Aewkó †`bv`v‡ii Dci 5% m‡›`nRbK
Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e| †iIqvwg‡j †`bv`vi †`Iqv Av‡Q 55,000 UvKv, Abv`vqx †`bv mwÂwZ
Av‡Q 3,000 UvKv| G‡¶‡Î bZzb Abv`vqx †`bv mwÂwZi cwigvY n‡e (55,000 − 5,000 × 5% = 2,500)
UvKv| Abv`vqx cvIbv, Abv`vqx †`bv mwÂwZ wb‡gœ wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡bv nj:
wek` Avq weeiYx
UvKv UvKv
Abv`vqx cvIbv 5,000
(+) Abv`vqx †`bv mwÂwZ (bZzb) 2,500
7,500
(−) cyivZb Abv`vqx †`bv mwÂwZ 3,000
4,500

Avw_©K Ae¯’vi weeiYx

UvKv UvKv
PjwZ m¤ú` t
†`bv`vi ev cÖvc¨ wnmve 55,000
(−) Abv`vqx cvIbv 5,000
50,000
(−) Abv`vqx †`bv mwÂwZ 2,500
47,500

BDwbU GMvi c„ôv 202

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

Avw_©K Ae¯’vi weeiYx ˆZix‡Z e¨eüZ K‡qKwU mgš^‡qi bvg wjLyb|

A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR
.......

mvims‡ÿc:
♦ mvaviYZ †iIqvwg‡ji wfwˇZB Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| Z‡e mwVK djvd‡ji I Avw_©K Ae¯’v
wbiƒcb Kivi Rb¨ wKQz mgš^q mva‡bi cÖ‡qvRb nq|
♦ `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU mgš^q `ywU wnmve‡K cÖfvweZ K‡i|
♦ mvaviYZ mgvcbx gRy` cY¨, e‡Kqv I AwMÖg LiP, e‡Kqv I AwMÖg Avq, AePq, Abv`vqx †`bv, Abv`vqx †`bv
mwÂwZ, cY¨ D‡Ëvjb, wejw¤^Z gybvdv RvZxq Li‡Pi Rb¨ mgš^q mva‡bi cÖ‡qvRb nq|

cv‡VvËi g~j¨vqb-11.3
mwVK Dˇii cv‡k wUK (√) wPý w`b
1. cÖwZwU mgš^q KqwU wnmve‡K cÖfvweZ K‡i?
K. 1wU L. 2wU
M. 3wU N. 4wU
2. AePq wK ai‡Yi nq?
K. g~jab RvZxq L. gybvdv RvZxq
M. wejw¤^Z N. †Kv‡bvwUB bq
3. e‡Kqv µq GKwUÑ
K. `vq L. Avq
M. m¤úwË N. ¶wZ
4. Abv`vqx cvIbv wK‡mi Dci avh© Kiv nq?
K. cÖvc¨ wej L. cÖ‡`q wej
M. cvIbv`vi N. †`bv`vi

BDwbU GMvi c„ôv 203

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-11.4 GK gvwjKvbv e¨emv‡qi Avw_©K weeiYxi avcmg~n

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avw_©K weeiYxi avc¸‡jv eY©bv Ki‡Z cvi‡eb|
• wek` Avq weeiYxi D‡Ïk¨ ej‡Z cvi‡eb|
• wek` Avq weeiYxi QK AsKb Ki‡Z cvi‡eb|

Avw_©K weeiYxi avcmg~n

GKwU wbw`©ó wnmve Kvj †k‡l e¨emvwqK cÖwZôvb Zvi mviv eQ‡ii e¨emvwqK Kvh©Kjv‡ci mvgwMÖg
djvdj I Avw_©K Ae¯’v Rvbvi Rb¨ †h weeiYxmgyn cÖ¯‘Z K‡i †m¸‡jv‡K Avw_©K weeiYx e‡j| Avw_©K weeiYx
e„n`vKvi Z_¨ e¨enviKvix‡`i cÖwZôv‡bi Avw_©K Ae¯’v, djvdj, bM` cÖevn m¤ú‡K© Z_¨ cÖ`vb K‡i A_©‰bwZK
wm×všÍ MÖn‡Y mnvqZv K‡i| e¨e¯’vcbvi `¶Zv I mvwe©K Ae¯’v g~j¨vq‡bi Ab¨Zg wfwË nj Avw_©K weeiYx|
AvšÍR©vwZK wnmve gvb-1 Abymv‡i Avw_©K weeiYx 5wU av‡c cÖ¯‘Z Kiv nq|
wek` Avq weeiYx

gvwjKvbv ¯^Ë¡ weeiYx

Avw_©K weeiYx Avw_©K Ae¯’vi weeiYx

bM` cÖevn weeiYx

Avw_©K weeiYxi UvKvmg~n I

¸i“Z¡c~Y© wnmv‡ei bxwZgvjv

wb‡gœ Avw_©K weeiYxi avc¸‡jv Av‡jvPbv Kiv nj

1. wek` Avq weeiYx : †h weeiYxi gva¨‡g Kvievi cÖwZôv‡bi gybvdv RvZxq Avq-e¨q¸‡jv wjwce× K‡i jvf ev
¶wZ wbY©q Kiv nq Zv‡K wek` Avq weeiYx e‡j| cY¨ µq-weµqKvix e¨emv‡qi cY¨ weµq n‡Z weµxZ
c‡Y¨i e¨q ev` w`‡j †gvU gybvdv cvIqv hvq Avi †gvU gybvdi m‡½ Ab¨vb¨ Avq †hvM K‡i c‡iv¶ e¨q ev`
w`‡j bxU gybvdv cvIqv hvq| Ab¨w`‡K †h mKj cÖwZôvb cY¨ weµq K‡i bv eis †mev cÖ`vb K‡i †mB‡¶‡Î
†mev Avq †_‡K hveZxq e¨q ev` w`‡j bxU gybvdv cvIqv hvq|
2. gvwjKvbv ¯^Ë¡ weeiYx : GB weeiYx‡Z gvwj‡Ki g~ja‡bi mv‡_ AwZwi³ g~jab, g~ja‡bi my`, bxU jvf †hvM
K‡i †hvMdj †_‡K D‡Ëvjb, D‡Ëvj‡bi my`, bxU ¶wZ ev` w`‡q gvwjKvbv ¯^‡Ë¡i cwigvY wbY©q Kiv nq|
3. Avw_©K weeiYx : wnmveKv‡ji †k‡l GKwU wbw`©ó Zvwi‡L cÖwZôv‡bi cÖK…Z Avw_©K Ae¯’v Rvbvi Rb¨ mKj
cÖKvi m¤úwË, `vqmg~n Ges g~jab wb‡q †h weeiYx cÖ¯‘Z Kiv nq Zv‡K Avw_©K Ae¯’vi weeiYx ejv nq|
4. bM` cÖevn weeiYx : †h weeiYxi gva¨‡g GKwU wnmveKv‡j †Kvb †Kvb Drm n‡Z bM` A‡_©i AvMgb N‡U Ges
†Kvb& †Kvb& Lv‡Z bM` A‡_©i e¨envi nq Zv Rvbv hvq Zv‡K bM` cÖevn weeiYx e‡j|
5. Avw_©K weeiYxi UxKvmg~n : Avw_©K weeiYx‡Z wjwce× Z_¨mg~n‡K Av‡iv mnRfv‡e eySvi Rb¨ weeiYx¸‡jvi
†k‡l eY©bvg~jK †h weeiYxi AvKv‡i ms‡hvwRZ UxKv _v‡K Zv‡K Avw_©K weeiYxi UxKv ejv nq|

BDwbU GMvi c„ôv 204

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

wek` Avq weeiYxi D‡Ïk¨

1. Avw_©K djvdj : wek` Avq weeiYxi gva¨‡g †Kvb cÖwZôv‡bi GKwU wbw`©ó wnmve Kv‡ji wK cwigvY jvf ev
¶wZ n‡q‡Q Zv Rvbv hvq|
2. mwVK wbqš¿Y : G weeiYxi gva¨‡g mKj cÖZ¨¶ I c‡iv¶ LiP c„_Kfv‡e Rvbv hvq e‡j mwVK wbqš¿Y Kiv
hvq|
3. `¶Zv e„w× : †h‡nZz cÖwZôv‡bi mKj Avq-e¨q msµvšÍ Z_¨ G weeiYxi gva¨‡g Rvbv hvq d‡j cÖwZôv‡bi
`¶Zv e„w× cvq|
4. AvqKi wbY©q : cÖwZôv‡bi wek` Avq weeiYxi Dci wfwË K‡i bxU jv‡fi Dci AvqKi msµvšÍ e¨vcv‡i wm×všÍ
MÖnY Kiv hvq|
cwi‡k‡l ejv hvq GKwU cÖwZôv‡bi Avw_©K djvdj KZUzKz AwR©Z nj Zv wbY©q Kivi D‡Ï‡k¨B wek` Avq weeiYx
ˆZwi Kiv nq|
wek` Avq weeiYx cÖ¯‘Z (†mev cÖ`vbKvix e¨emvq) :
†h mg¯— cÖwZôvb †Kvb cÖKvi cY¨`ªe¨ µq-weµq K‡i bv eis †mev cÖ`vb K‡i _v‡K G ai‡Yi cÖwZôvbmg~n‡K
†mev`vbKvix cÖwZôvb e‡j| GiKg e¨emv‡q Avq †_‡K †mev cÖ`v‡bi hveZxq LiPmg~n ev` w`‡j bxU gybvdv
cvIqv hvq|
D`vniY : 2013 mv‡ji Rvbyqvwi 1 Zvwi‡L wifvi wfD †gv‡Uj gqgbwmsn e¨emv ïiy Kij| 31 wW‡m¤^i Zvwi‡L
Zv‡`i wbgœwjwLZ †iIqvwgjwU cIqv †Mj :
wifvi wfD †gv‡Uj gqgbwmsn
†iIqvwgj
31 wW‡m¤^i, 2013
µ wnmv‡ei bvg L.c„. †WweU (UvKv) †µwWU
bs (UvKv)
1 bM` 1,200
2 D‡Ëvjb 500
3 MvcøvBR 440
4 exgv †mjvgx 560
5 hš¿cvwZ 1,700
6 BgviZ 7,000
7 fvov Avq 6,000
8 cÖ‡`q †bvU 900
9 10% eÜKx FY 3,000
10 g~jab 6,000
11 AvmevecÎ 3,000
12 weÁvcb LiP 300
13 †eZb 1,000
14 Dc‡hvM LiP 200
15,900 15,900
Ab¨vb¨ Z_¨vejx :

BDwbU GMvi c„ôv 205

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

1. Ae¨eüZ mvcøvBR 1,000 UvKv|

2. †eZb e‡Kqv 200 UvKv|
3. AwMÖg exgv cÖ`vb 80 UvKv|
4. AePq : BgviZ 350 UvKv, AvmevecÎ 300 UvKv|
†Zvgvi KiYxq : 31 wW‡m¤^i 2013 mv‡ji mgvß eQ‡ii wek` Avq weeiYx cÖ¯‘Z Ki|
mgvavb
wifvi wfD †gv‡Uj gqgbwmsn
wek` Avq weeiYx
2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
weeiY UvKv UvKv UvKv
Avqmg~n :
fvov Avq 6000
ev` LiPmg~n :
mvc vBR LiP 440
ev`-Ae¨eüZ 100
wegv †mjvwg 560 340
ev`-AwMÖg 80
weÁvcb LiP 480
300
†eZb 1,000
†hvM-e‡Kqv 200
F‡Yi e‡Kqv my` 1,200
AePq : 300
BgviZ 350
AvmevecÎ 300
650
3,270
wbU gybvdv 2,730

eûavc wewkó wek` Avq weeiYx Ges cÖ¯‘Z cÖYvjx:

cY¨ µq weµqKvix e¨emv cÖwZôv‡bi Av‡qi cÖavb Drm nj cY¨ weµ‡qi gva¨‡g cÖvß A_©| GB cÖvß A_© nj
e¨emv cÖwZôv‡bi cwiPvjb Avq| GB cwiPvjb Av‡qi cvkvcvwk wKQz AcwiPvjb AvqI i‡q‡Q †hgb- wewb‡qv‡Mi
my`, fvov cÖvwß, wk¶vbexk †mjvgx, e¨vsK Rgvi my` BZ¨vw`| Aciw`‡K cÖwZôv‡bi cwiPvjb LiP i‡q‡Q †hgb-
µq, gRywi, †eZb, weÁvcb, †givgZ LiP, Abv`vqx cvIbv, m¤úwËi AePq BZ¨vw`| cvkvcvwk wKQz AcwiPvjb
LiP i‡q‡Q †hgb- g~ja‡bi my`, F‡Yi my`, wk¶vbexk fvZv, e¨vsK PvR©, Kwgkb cÖ`vb BZ¨vw`|
DcwiD³ LiP Ges Avq¸‡jv‡K wewfbœ av‡c Avjv`vfv‡e †`wL‡q e¨emvq cÖwZôv‡bi wbU jvf ev ¶wZ wbY©q Kivi
cÖwµqv‡KB wek` Avq weeiYx e‡j|
cÖ¯‘Z cÖYvjx : cY¨ µq-weµqKvix e¨emvq cÖwZôv‡bi jvf-¶wZ wbY©‡qi Rb¨ wek` Avq weeiYx‡K wZbwU av‡c
mvwR‡q cÖ¯‘Z Kiv nq|
cÖ_g av‡c cY¨ weµ‡qi cÖvß UvKv †_‡K weµxZ c‡Y¨i e¨q ev` w`‡q †gvU jvf ev †gvU gybvdv wbY©q Kiv nq|

BDwbU GMvi c„ôv 206

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

wØZxq av‡c †gvU gybvdv ev †gvU jv‡fi mv‡_ c‡iv¶ cwiPvjb Avq †hvM K‡i †hvMdj †_‡K cwiPvjb LiP ev`
w`‡q cwiPvjb gybvdv wbY©q Kiv nq|
Z…Zxq av‡c cwiPvjb Av‡qi mv‡_ wbU AcwiPvjb Avq (AcwiPvjb Avq-AcwiPvjb e¨q) †hvM K‡i bxU gybvdv
wbY©q Kiv nq|
wb‡gœ cwiPvjb Avq, cwiPvjb LiP Ges AcwiPvjb Avq I Li‡Pi GKwU ZvwjKv †`qv n‡jv:
cwiPvjb Avq cwiPvjb e¨q AcwiPvjb Avq AcwiPvjb e¨q
cÖZ¨¶ : cÖZ¨¶ : ¯’vqx m¤ú` weµq n‡Z ¯’vqx m¤ú` weµqRwbZ
gybvdv ¶wZ
cY¨ ev †mev weµq cY¨ µq wewb‡qv‡Mi my` Kwgkb cÖ`vb
µq cwienb D‡Ëvj‡bi my` g~ja‡bi my`
gRywi cÖ`Ë F‡Yi my` FY ev e¨vsK F‡Yi my`
c‡iv¶ : Avg`vbx ïé e¨vsK Rgvi my` e¨vsK RgvwZwi‡³i my`
evÆv cÖvwß RvnvR fvov wk¶vbwek †mjvgx e¨vsK PvR©
Kwgkb cÖvwß WK PvR© Dcfvov wk¶vbwek fvZv
KviLvbvi fvov I cÖvß jf¨vsk Pzwi ev `yN©UbvRwbZ ¶wZ
we`y¨r
R¡vjvwb LiP
c‡iv¶ :
weµq cwienb
†eZb
Awd‡mi fvov
we`y¨r LiP
Awdm LiP
evÆv cÖ`vb
¯’vqx m¤ú‡`i
†givgZ
WvK I Zvi
weÁvcb
gwbnvix
c¨vwKs LiP
Abv`vqx cvIbv
mwÂwZ
ågY LiP
exgv LiP
¯’vqx m¤ú‡`i
AePq
BRviv m¤ú‡`i
Ae‡jvcb
mybv‡gi Ae‡jvcb

eûavc wewkó wek` Avq weeiYxi bgybv QK :

BDwbU GMvi c„ôv 207

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cY¨ µq−weµqKvix e¨emv‡qi bvg..................................

wek` Avq weeiYx
.......................mv‡ji.....................Zvwi‡L mgvß eQ‡ii
UvKv UvKv UvKv
weµq **
ev`−†diZ **
**
ev`−weµq evÆv **
wbU weµq **
ev`−weµxZ c‡Y¨i e¨q :
cÖviw¤¢K gRy` cY¨ **
µq **
ev`−†diZ **
**
ev`−µq evÆv **
wbU µq **
gRywi **
µq cwienb **
Avg`vwb ïé **
RvnvR fvov **
WK PvR© ** **
ev`−mgvcwb gRy` cY¨ **
**
†gvU gybvdv
†hvM−c‡iv¶ cwiPvjb Avq :
Kwgkb cÖvwß **
cÖvß evÆv ** **
ev`−cwiPvjb LiP : **
†eZb **
weµq cwienb **
Awd‡mi fvov **
Awd‡mi we`y¨r LiP **

BDwbU GMvi c„ôv 208

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

UvKv UvKv UvKv

¯’vqx m¤ú‡`i †givgZ **
WvK I Zvi LiP **
weÁvcb **
gwbnvwi **
c¨vwKs LiP **
Abv`vqx cvIbv **
†hvM−Abv`vqx cvIbv mwÂwZ (bZzb) **
**
we‡qvM−Abv`vqx cvIbv mwÂwZ (cyivZb) **
†`bv`v‡ii evÆv mwÂwZ **
ågY LiP **
mvaviY LiP **
Ki I AwfKi **
Avc¨vqb LiP **
ißvwb ïé **
weµq cÖwZwbwai †eZb I Kwgkb **
¯’vqx m¤ú‡`i AePq **
BRviv m¤úwËi Ae‡jvcb **
mybv‡gi Ae‡jvcb **
cwiPvjb gybvdv **
†hvM: AcwiPvjb Avq **
fvov cÖvwß **
wewb‡qv‡Mi my` **
e¨vsK Rgvi my` **
D‡Ëvj‡bi my` **
jf¨vsk cÖvwß **
wk¶vbwek †mjvgx **
cÖ`Ë F‡Yi cÖvß my` **
mÂqc‡Îi my` **
FYc‡Îi cÖvß my` **
m¤ú` weµq n‡Z gybvdv ** **
ev`−AcwiPvjb LiP :

BDwbU GMvi c„ôv 209

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

UvKv UvKv UvKv

g~ja‡bi my` **
F‡Yi my` **
e¨vsK PvR© **
e¨vsK RgvwZwi‡³i my` **
m¤úwË weµqRwbZ ¶wZ **
wk¶vbwek fvZv **
Kwgkb cÖ`vb **
Pzwi ev `yN©UbvRwbZ ¶wZ ** **
wbU AcwiPvjb LiP **
wbU gybvdv **

wek` Avq weeiYxi K‡qKwU e¨q wb‡q Av‡jvPbv:

1. weµxZ c‡Y¨i e¨q : †Kvb wbw`©ó mg‡q †h cwigvY cY¨ wewµ Kiv nq Zvi e¨wqZ Li‡Pi mgwó‡K weµxZ
c‡Y¨i e¨q e‡j| weµxZ c‡Y¨i e¨q = cÖviw¤¢K gRy` cY¨ + cY¨ µq + µq msµvšÍ mKj LiP − mgvcbx
gRy` cY¨| GLv‡b µq msµvšÍ LiP¸‡jv − µq cwienb, gRywi, RvnvR fvov, Avg`vbx ïé, WK PvR©
BZ¨vw`|
2. fvov : e¨emv‡q cÖwZôvb cwiPvjbv Kivi Rb¨ †Kvb evox fvov wb‡j Pzw³ Abyhvqx G eve` †h A_© cÖ`vb Kiv
nq Zv‡K fvov e‡j| fvov wek` Avq weeiYx‡Z cwiPvjb Li‡Pi Aš—f©y³ nq|
3. †eZb : Kviev‡i wbhy³ Kg©Pvix‡`i †mevi wewbg‡q †h A_© cÖ`vb Kiv nq ZvB †eZb| †eZb wek` Avq
weeiYx‡Z cwiPvjb Li‡P †`Lv‡Z nq|
4. exgv LiP : e¨emv‡qi wewfbœ m¤ú‡`i `yN©UbvRwbZ ¶wZc~i‡Yi Rb¨ exgv †Kv¤úvwb‡K †h cwigvY wcÖwgqvg
cÖ`vb Ki‡Z nq ZvB exgv| exgv LiP wek` Avq weeiYx‡Z cwiPvjb Li‡Pi g‡a¨ †`Lv‡Z nq|
5. weÁvcb : weµq e„w×i j‡¶¨ †µZvmvavi‡Yi `„wó AvKl©‡Yi Rb¨ weÁvcb w`‡Z nq| weÁvcb LiP wek` Avq
weeiYx‡Z cwiPvjb Li‡Pi g‡a¨ †`Lv‡bv nq|
6. Abv`vqx cvIbv : av‡i weµ‡qi d‡j †`bv`v‡ii m„wó nq| GB †`bv`vi †_‡K †h cwigvY A_©& Avi cvIqv hv‡e
bv e‡j wbwðZ nIqv hvq ZvB Abv`vqx cvIbv| †`bv`v‡ii g„Zz¨, †`Dwjqv, wb‡LuvR cÖf„wZ Bnvi KviY|
Abv`vqx cvIbv cwiPvjb Li‡Pi AšÍf©~³ nq|
7. Abv`vqx cvIbv mwÂwZ : †`bv`vi‡`i wbKU n‡Z †h cwigvY A_© Av`vq n‡e bv e‡j m‡›`n i‡q‡Q Avi Dnvi
Rb¨ †h cwigvY mwÂwZ ivLv nq Zv‡K Abv`vqx cvIbv mwÂwZ e‡j| Abv`vqx cvIbv mwÂwZ cwiPvjb Li‡Pi
g‡a¨ †`Lv‡bv nq|
8. m¤úwËi AePq : m¤úwË e¨env‡i g~j¨ n«vm nq, Avi GB g~j¨ n«vm‡K AePq e‡j| GB AePq wek` Avq
weeiYx‡Z mvaviYZ cwiPvjb Li‡Pi g‡a¨ †`Lv‡Z nq|

BDwbU GMvi c„ôv 210

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

cwiPvjb e¨q Ges AcwiPvjb e¨‡qi g‡a¨ wK wK cv_©K¨ i‡q‡Q Zv wjLyb|

A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR

mvims‡ÿc:
♦ wek` Avq weeiYx cÖ¯‘‡Zi K‡qKwU avc i‡q‡Q| GB avc¸‡jv ch©vqµ‡g ˆZwi Ki‡Z nq|
♦ gybvdv RvZxq Avq-e¨q wb‡q ˆZwi Kiv nq wek` Avq weeiYx|
♦ Avw_©K djvdj wbY©q, `¶Zv e„w×, AvqKi wbY©q BZ¨vw` D‡Ï‡k¨ wek` Avq weeiYx ˆZwi Kiv nq|
♦ wek` Avq weeiYx GK avc I eûavc wewkó n‡q _v‡K|

cv‡VvËi g~j¨vqb-11.4
mwVK Dˇii cv‡k wUK (√) wPý w`b
1. Avw_©K weeiYxi avc KqwU?
K. 2wU L. 4wU
M. 5wU N. 7wU
2. bx‡Pi †KvbwUi gva¨‡g bxU jvf Rvbv hvq?
K. wek` Avq weeiYx L. bM` cÖevn weeiYx
M. gvwjKvbv ¯^Ë¡ weeiYx N. Avw_©K Ae¯’vi weeiYx
3. †h cY¨ weµq Kiv nq Zve e¨wqZ Li‡Pi †hvMdj‡K wK e‡j?
K. †gvU e¨q L. cÖviw¤¢K gRy` cY¨
M. weµxZ c‡Y¨i e¨q N. mgvcbx gRy` cY¨

BDwbU GMvi c„ôv 211

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-11.5 gvwjKvbv ¯^Ë¡ I Avw_©K Ae¯’vi weeiYx cÖ¯‘ZKiY

D‡Ïk¨
GB cvV †k‡l Avcwb
• gvwjKvbv ¯^Ë¡ weeiYx wK ej‡Z cvi‡eb|
• gvwjKvbv ¯^Ë¡ weeiYx QK Gu‡K weeiYx ˆZwi Ki‡Z cvi‡eb|
• Avw_©K Ae¯’vi weeiYx ej‡Z cvi‡eb|
• Avw_©K Ae¯’v weeiYx m¤ú‡K© QK Gu‡K GwU ˆZwi Ki‡Z cvi‡eb|

gvwjKvbv ¯^Ë¡ weeiYx

gvwjKvbv ¯^Ë¡ weeiYx‡K gvwj‡Ki g~jab weeiYxI ejv nq| G weeiYx‡Z †h mg¯— `dv¸‡jv †`Lv‡bv
nq G‡`i Øviv gvwj‡Ki g~jab cwieZ©b nq| A_©vr gvwj‡Ki cÖviw¤¢K g~ja‡bi mv‡_ AwZwi³ g~jab,
bxU jvf †hvM Kiv nq| Aciw`‡K †h mg¯Í `dvi Rb¨ g~jab n«vm cvq †hgb- D‡Ëvjb (bM`, cY¨ D‡Ëvjb), bxU
¶wZ BZ¨vw` g~jab †_‡K ev` hvq| Gfv‡e eQiv‡šÍ gvwjKvbv ¯^‡Ë¡i weeiYx ˆZwi K‡i mgvcbx DØ„Ë Avw_©K
Ae¯’vq weeiYx‡Z †`Lv‡bv nq| wb‡gœ gvwjKvbv ¯^Ë¡ weeiYx cÖ¯‘‡Zi bgybv QK †`Lv‡bv n‡jv :
cÖwZôv‡bi bvg : ..................
gvwjKvbv ¯^Ë¡ weeiYx
.......... mv‡ji ........... Zvwi‡L mgvß eQ‡ii

weeiY UvKv UvKv

gvwjKvbv ¯^Ë¡ : ×××
g~jab (cÖviw¤¢K DØ„Ë) ×××
†hvM : AwZwi³ g~jab ×××
†hvM : bxU jvf/(-) wbU ¶wZ ×××
†hvM : g~ja‡bi m~` ×××
×××
ev` : D‡Ëvjb (bM`, cY¨) ××××
ev` : AvqKi ×××
ev` : Rxeb wegvi wcÖwgqvg ×××
×××
gvwjKvbv ¯^Ë¡ (mgvcwb DØ„Ë) ××××

Avw_©K Ae¯’vi weeiYx

BDwbU GMvi c„ôv 212

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

GKwU wbw`©ó wnmve Kvj †k‡l †Kvb e¨emvq cÖwZô‡bi Avw_©K Ae¯’v Rvbvi Rb¨ wbw`©ó Zvwi‡L m¤úwË, `vq Ges
gvwjKvbv ¯^‡Ë¡i †h weeiYx ˆZwi Kiv nq Zv‡K Avw_©K weeiYx e‡j| Avw_©K weeiYx †_‡K cÖwZôv‡bi †gvU m¤ú‡`i
cwigvY, †gvU `v‡qi cwigvY, †gvU m¤ú‡`i Dci Z…Zxq c‡¶i wK cwigvY `vex i‡q‡Q Ges gvwjK c‡¶i wK
cwigvY `vex i‡q‡Q Zv †`Lv‡bv nq| Gi gva¨‡g g~j wnmve mgxKiYwU cÖwZdwjZ nq
A_©vr †gvU m¤ú` = `vq + gvwjKvbv ¯^Ë¡|
Avw_©K Ae¯’vi weeiYx cÖ¯‘Z cÖYvjx :
Avw_©K Ae¯’vq weeiYx `yB ¯Í‡i ˆZwi Kiv nq| cÖ_g ¯Í‡i m¤ú` Ges wØZxq ¯Í‡i `vqmg~n wjwce× Kiv nq|
m¤ú`mg~n‡K `yB fv‡M †`Lv‡bv nq| h_v-
K. PjwZ m¤ú` †hgb- bM`, e¨vsK Rgv, †`bv`vi ev cÖvc¨ wnmve, cÖvc¨ wej, gRy` cY¨, Ae¨eüZ gwbnvwi, cÖvc¨ Avq
L. ¯’vqx m¤ú`| †hgb- Rwg, `vjvb‡KvVv, hš¿cvwZ, Awdm miÄvg, AvmevecÎ BZ¨vw`|
wØZxq ¯Í‡ii `vqmg~n‡KI `yB fv‡M †`Lv‡bv nq| h_v-
K. PjwZ `vq| †hgb- cvIbv`vi, cÖ‡`q wej, e‡Kqv LiP, e¨vsK RgvwZwi³
L. `xN©‡gqv`x `vq| †hgb- e¨vsK FY, eÜKx FY BZ¨vw`|
†gvU `v‡qi c‡i gvwjKvbv ¯^‡Ë¡i mgvcwb DØ„Ë †`Lv‡bv nq| G‡¶‡Î †gvU `vq I gvwjKvbv ¯^‡Ë¡i mgvcwb DØ„‡Ëi
†hvMdj †gvU m¤ú‡`i mgvb n‡e|
m¤ú` I `vqmg~n‡K Avw_©K weeiYx‡Z mvaviYZ Zvi‡j¨i AMÖvwaKvi c×wZ‡Z †`Lv‡bv nq| A_©vr †h m¤úwË hZ
`ªyZ bM` UvKvq iƒcvšÍi Kiv hvq †m m¤ú` Av‡M Abyiƒcfv‡e †h `vq hZ `ªyZ cwi‡kva Ki‡Z nq Zv Av‡M em‡e|
G †cÖ¶x‡Z PjwZ m¤ú` Av‡M Ges ¯’vqx m¤ú` c‡i †`Lv‡bv nq| me‡k‡l gvwjKvbv ¯^Ë¡ weeiYxi mgvcbx DØ„Ë
†`Lv‡Z nq|
wb‡gœ Zvij¨ AMÖvwaKvi c×wZ‡Z Avw_©K Ae¯’vi weeiYxi bgybv QK †`Lv‡bv nj :
e¨emv‡q cÖwZôv‡bi bvg...............................................
Avw_©K Ae¯’vi weeiYx
.......................mv‡ji ....................Zvwi‡Li
UvKv UvKv UvKv
m¤ú`mg~n
PjwZ m¤ú` :
bM` Znwej **
e¨vsK Rgv **
†`bv`vi **
ev`-Abv`vqx cvIbv mwÂwZ **
cÖvc¨ Avq **
AwMÖg cÖ`Ë LiP **
f¨vU PjwZ wnmve **
¯^í‡gqv`x wewb‡qvM (1 eQ‡ii Kg †gqv`x) **
†gvU PjwZ m¤ú` **
`xN©‡gqv`x wewb‡qvM :

BDwbU GMvi c„ôv 213

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

UvKv UvKv UvKv

wewb‡qvM ** **
¯’vqx m¤ú` :
AvmevecÎ **
ev`−cyÄxf~Z AePq ** **
†gvUi Mvwo **
ev`−cyÄxf~Z AePq **
KjKâv I hš¿cvwZ ** **
ev`−cyÄxf~Z AePq **
Awdm miÄvg ** **
ev`−cyÄxf~Z AePq **
BRviv m¤úwË ** **
ev`−Ae‡jvcb **
†UªWgvK© ** **
ev`−Ae‡jvcb **
c¨v‡U›U ** **
ev`−Ae‡jvcb **
f~wg I `vjvb ** **
ev`−cyÄxf~Z AePq **
mybvg ** **
ev`−Ae‡jvcb **
†gvU ¯’vqx m¤ú` ** **
†gvU m¤ú` **
`vqmg~n I gvwjKvbv ¯^Ë¡
PjwZ `vq :
cvIbv`vi **
cÖ‡`q wej **
e‡Kqv LiP **
AwMÖg cÖ`Ë LiP **
e¨vsK RgvwZwi³ **
†gvU PjwZ `vq **
`xN©‡gqv`x `vq :

BDwbU GMvi c„ôv 214

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

UvKv UvKv UvKv

FY **
e¨vsK FY **
eÜKx FY **
†gvU `xN©‡gqv`x `vq **
†gvU `vq **
gvwjKvbv ¯^Ë¡ :
g~jab (mgvcwbi DØ„Ë) **
†gvU `vq I gvwjKvbv ¯^Ë¡ **

D`vniY: 1
mgm¨vÑ wg. Rvgvb ÒRvgvb †UªWvm©Ó bv‡g Zuvi e¨emv cwiPvjbv K‡i| 2014 mv‡j Rvgv‡bi e¨emv‡qi wb‡¤œv³
Z_¨mg~n cvIqv †Mj:
µ. bs weeiY UvKv
1. weµq 2,00,000
2. mgvcwb gRy` cY¨ 10,000
3. wewµZ c‡Y¨i e¨q 115,000
4. weµq LiP 20,000
5. cÖkvmwbK LiP 60,000
6. my`cÖvwß 5,000
7. miÄvb weµq K‡i ÿwZ 3,000
8. cvIbv`vi 10,000
9. eÜKx FY 30,000
10. bM` 50,000
11. miÄvg 1,00,000
12. g~jab 1,13,000
AwZwi³ Z_¨:
K) miÄv‡bi Dci 10,000 UvKv AePq ai‡Z n‡e|
L) AwZwi³ g~jab wn‡m‡e 17,000 UvKv wewb‡qvM Kiv n‡q‡Q|
Dc‡i cÖ`Ë Z_¨ n‡Z Avq-e¨q weeiYx I DØ„ËcÎ cÖ¯‘Z KiæY|

mgvavb:
Rgvb †UªWvm©

BDwbU GMvi c„ôv 215

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

Avq-e¨q weeiYx
2014 mv‡ji mgvß eQ‡ii Rb¨
weeiY UvKv
weµq
wewµZ c‡Y¨i e¨q 2,00,000
†gvU jvfÑ 1,15,000
85,000
cwiPvjbv LiP:
weµq LiPÑ 20,000
cÖkvmwbK LiP:
cÖkvmwbK LiPÑ 60,000
miÄv‡bi Dci AePqÑ 10,000 70,000 90,000
e¨emv n‡Z ÿwZ 5,000
A-cwiPvjb `dvmg~n:
my` cÖvwß 5,000
miÄvb wewµZ ÿwZ 3,000
A-cwiPvjb `dv n‡Z Avq 2,000
bxU ÿwZ 3,000

Rgvb †UªWvm©
DØ„ËcÎ
2014 mv‡ji 31 †k wW‡m¤^i Zvwi‡Li Rb¨
weeiY UvKv
m¤ú`mg~n:
PjwZ m¤ú`:
bM`Ñ 50,000
(+) AwZwi³ AvbqbÑ 17,000 67,000
mgvcwb gRy` cY¨ 10,000 77,000
`xN©‡gqv`x m¤ú`:
miÄvbÑ 1,00,000
(-) AePq 10,000 90,000
†gvU m¤ú` 1,67,000
`vq+gvwjKvbv mˡv:
`vqmg~n:
PjwZ `vqÑ 10,000
cvIbv`viÑ 30,000
`xN©‡gqvw` `vq:
eÜKx FY 40,000
gvwjKvbv mˡv:
g~jab 1,13,000
(+) AwZwi³ g~jab 17,000

BDwbU GMvi c„ôv 216

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

weeiY UvKv
(-) bxU ÿwZ 1,30,000
†gvU `vq I gvwiKvbv mË¡v 3,000 1,27,000
1,67,000

D`vniY: 2
mgm¨v:- wb‡¤œv³ Z_¨mg~n Ôgvwnb Avn‡g`Õ Gi wnmve eB n‡Z msM„wnZ:
µ. bs weeiY UvKv
1. weµq 80,000
2. µq 40,000
3. cÖviw¤¢K gRyZ cY¨ 7,000
4. weµq LiP 8,000
5. webvg~‡j¨ cY¨ weZiY 5,000
6. Awdm fvov 7,000
7. ‡eZb 15,000
8. my` cÖvwß 4,000
9. miÄvb wewµZ ÿwZ 2,000
10. cÖvc¨ wej 10,000
11. bM` 15,000
12. `vjvb‡KvVv 2,00,000
13. cÖ‡`q wej 40,000
14. g~jab 1,85,000
AwZwi³ Z_¨:
K) mgvcwb gRy` cY¨ 10,000 UvKv|
L) `vjvb‡KvVvi 2.50% AePq ai‡Z n‡e|
M) cÖ‡`q wej-Gi 20,000 UvKv `xN©‡gqvw`|
N) †eZb e‡Kqv i‡q‡Q 2,000 UvKv|
Dc‡iv³ Z_¨ e¨envi K‡i 2014 mv‡ji 31 †k wW‡m¤^i Zvwi‡Li Avq weeiYx I DØ„ËcÎ cÖ¯‘Z KiæY|

gvwnb Avn‡g`
Avq weeiYx

BDwbU GMvi c„ôv 217

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

2014 mv‡ji mgvß eQ‡ii Rb¨

weeiY UvKv
weµq 80,000
wewµZ c‡Y¨i e¨q:
cÖviw¤¢K gRy` 7,000
µq 40,000
mgvcwb gRy` 47,000
†gvU jvf 10,000
37,000
43,000
cwiPvjbv LiP:
weµq LiP:
weµq LiP 8,000
webvg~‡j¨ cY¨ weZiY 5,000 13,000
cÖkvmwbK LiP:
Awdm fvov 7,000
`vjvb †KvVvi AePq 5,000
†eZb 15,000
(+) e‡Kqv 2,000 17,000 29,000 42,000
e¨emvq cwiPvjbv n‡Z Avq 1,000
AcwiPvjb `dvmg~n:
my`cÖvwß 4,000
miÄvb wewµZ ÿwZ (2,000)
bxU jvf 3,000

gvwnb Avn‡g`
Avq weeiYx
2014 mv‡ji mgvß eQ‡ii Rb¨
weeiY UvKv
m¤ú`mg~n:
PjwZ m¤úwË:
bM` 15,000
cÖvc¨ wej 10,000
mgvcwb gRy` cY¨ 10,000 35,000
`xN©‡gqvw` m¤úwË:
`vjvb‡KvVv 2,00,000
(-) AePq 5,000 1,95,000
†gvU m¤úwË 2,30,000
`vq+gvwjKvbv mˡv:
`vqmg~n:
PjwZ `vq:

BDwbU GMvi c„ôv 218

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weeiY UvKv
cÖ‡`q wej 20,000
e‡Kqv †eZb 2,000 22,000
`xN©‡gqvw` `vq:
cÖ‡`q wej 20,000
gvwjKvbv mˡv:
g~jab 1,85,000
(+) bxU jvf 3,000 1,88,000
†gvU `vq I gvwjKvbv mË¡v 2,30,000

PjwZ m¤úwË I PjwZ `vq ej‡Z wK †ev‡Sb? G‡`i GKwU ZvwjKv cÖ¯‘Z KiæY|
A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR

mvims‡ÿc:
♦ gvwj‡Ki g~ja‡bi mv‡_ AwZwi³ g~jab, bxU jvf I g~ja‡bi my` †hvM K‡i D‡Ëvjb we‡qvM K‡i mgvcwb
g~jab wbY©q Kiv nq|
♦ cÖwZôv‡bi Avw_©K weeiYx †_‡K †gvU m¤ú` I `v‡qi cwigvY Rvbvi cvkvcvwk m¤ú‡`i Dci Z…Zxq c‡¶i wK
`vex I gvwjKc‡¶i wK `vex i‡q‡Q Zv Rvbv hvq|
♦ Avw_©K weeiYx `ywU ˆZwi Kiv nq| cÖ_g N‡i PjwZ I ¯’vqx m¤úwËmg~n AšÍfy©³ _v‡K Avi wØZxq ¯—‡i PjwZ
I `xN©‡gqvw` `vqmg~n _v‡K| me‡k‡l gvwj‡Ki mgvcwb g~jab AšÍfy©³ nq|

cv‡VvËi g~j¨vqb-11.5
mwVK Dˇii cv‡k wUK (√) wPý w`b
1. gvwjKvbv ¯^Ë¡ weeiYx‡Z g~jab †_‡K †KvbwU ev` †`qv nq?
K. bxU jvf L. AwZwi³ g~jab
M. bxU ¶wZ N. g~ja‡bi my`
2. bx‡Pi †Kvb †Kvb `dvi Rb¨ gvwjKvbv ¯^Ë¡ e„w× cvq?
K. bxU jvf, g~ja‡bi my` I AwZwi³ g~jab L. bxU ¶wZ, D‡Ëvjb, AwZwi³ g~jab
M. cY¨ D‡Ëvjb, D‡Ëvj‡bi my` N. g~ja‡bi my`, AwZwi³ g~jab, AvqKi
3. Avw_©K Ae¯’vi weeiYx ej‡Z eySvq−
K. e¨emvq m¤ú` I `v‡qi weeiYx L. e¨emv‡qi m¤ú‡`i weeiYx

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M. e¨emv‡qi `v‡qi weeiYx N. †jb‡`‡bi msw¶ß weeiYx

4. Avw_©K Ae¯’vi weeiYx ˆZwii D‡Ïk¨ Kx?
K. `vq-†`bvi MvwYwZK ï×Zv hvPvB Kiv L. e¨emv‡qi Avw_©K Ae¯’v wbiƒcY Kiv
M. `vq-†`bvi Ae¯’v wbiƒcY Kiv| N. jvf-†jvKmvb wbiƒcY Kiv|
5. †gvU gybvdv n‡jv-
K. cwiPvjb gybvdv + cwiPvjb e¨q L. bxU gybvdv − cwiPvjb e¨q
M. weµxZ c‡Y¨i µq + cÖviw¤¢K gRy` N. weµq − weµxZ c‡Y¨i e¨q
6. AcwiPvjb Avq-
i. wewb‡qv‡Mi my`
ii. weµq
iii. wk¶vbexk †mjvgx
wb‡Pi †KvbwU mwVK?
K. i L. i I ii
M. i I iii N. ii I iii

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cvV-11.6 e¨emv‡qi Avw_©K Ae¯’vi g~j¨vqb

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avw_©K Ae¯’vi weeiYx g~j¨vq‡bi wewfbœ c×wZ¸‡jv eY©bv Ki‡Z cvi‡eb|
• Avw_©K Ae¯’vi weeiYxi GKwU wnmve Lv‡Zi mv‡_ Av‡iKwU wnmve Lv‡Zi Zzjbv Ki‡Z cvi‡eb|
• GKwU e¨emvi Avw_©K Ae¯’vi mv‡_ Ab¨ GKwU e¨emv‡qi Avw_©K Ae¯’viI Zzjbv Ki‡Z cvi‡eb|

Avw_©K Ae¯’vi g~j¨vqb

GKwU wbw`©ó wnmve Kvj †k‡l †Kvb e¨emvq cÖwZôv‡bi cÖ¯‘ZK…Z wek` Avq weeiYx I Avw_©K Ae¯’vi
weeiYx n‡Z Avw_©K djvdj I Avw_©K Ae¯’v m¤ú‡K© cÖv_wgK aviYv cvIqv hvq| †hgb- jvf ev ¶wZ,
¯’vqx m¤úwË, PjwZ m¤úwË, PjwZ `vq, `xN©‡gqvw` `vq, gvwjKvbv ¯^‡Ë¡i cwigvY BZ¨vw`| G¸‡jv RvbvB h‡_ó bq|
KviY GKwU Avw_©K weeiYx‡Z cÖPzi Z_¨ I DcvË _v‡K †h¸‡jv †_‡K e¨emv‡qi mwVK Ae¯’v Rvbv m¤¢e bq| GKwU
cÖwZôv‡b KZ UvKv jvf n‡q‡Q Zv wePvi we‡k- lY Ki‡Z n‡e KZ UvKv wewb‡qvM K‡i †mB jvf AwR©Z n‡q‡Q|
Abyiƒcfv‡e GKwU cÖwZôv‡bi PjwZ m¤ú‡`i cwigvY KZUzKz Zv Rvbv `iKvi †Kbbv PjwZ `vq cwi‡kv‡ai ¶gZv
PjwZ m¤úwËi Dci wbf©i K‡i| weµ‡qi Dci †gvU jvf I bxU jv‡fi Abycv‡Zi nvi wK Zv Rvbv `iKvi| †Kbbv
†Kv‡bv cÖwZôv‡bi Avw_©K ¯^”QjZv wbf©i K‡i gybvdv AR©‡bi Dci| ZvB e¨emv‡qi Avw_©K Ae¯’v mwVK Ges
†evaMg¨ K‡i Dc¯’vcb Ki‡Z n‡j Avw_©K weeiYxi wewfbœ av‡ci g‡a¨ GKwU wnmve Lv‡Zi mv‡_ Av‡iKwU wnmve
Lv‡Zi Zzjbv Ki‡Z n‡e| GB Zzjbv cÖwZôv‡bi wewfbœ wnmveLv‡Zi g‡a¨ m¤úbœ Kiv hvq| GgbwK wbR cÖwZôv‡bi
mv‡_ evwn‡ii Ab¨ †Kv‡bv cÖwZôv‡biI Zzjbv K‡i `¶Zv hvPvB Kiv hvq|
wb‡gœ K‡qKwU AbycvZ we‡kølY †`Lv‡bv n‡jv :
jvf ev gybvdvi nvi
gybvdv AR©‡bi AbycvZ Øviv †Kv‡bv cÖwZôv‡bi gybvdv AR©b ¶gZv hvPvB Kiv hvq| GKwU cÖwZôv‡bi Avw_©K
¯^”QjZv gybvdv AR©‡bi Dci wbf©i K‡i| GB AR©‡bi cwigvc Avgiv weµ‡qi mv‡_ †gvU jvf, bxU jv‡fi kZKiv
nv‡i †ei K‡i Zzjbv Ki‡Z cvwi| Avevi bxU jv‡fi mv‡_ wewb‡qvwRZ g~ja‡bi Zzjbv Ki‡Z cvwi| GKwU
cÖwZôv‡bi ci ci K‡qK eQ‡ii bxU jv‡fi kZKiv nv‡ii Zzjbv K‡i eySv hv‡e †Kvb eQ‡ii gybvdv AR©b †ewk
n‡q‡Q| Abyiƒcfv‡e wbR cÖwZôv‡bi mv‡_ Ab¨ cÖwZôv‡bi gybvdv AR©‡bi GB kZKiv nvi e¨envi K‡i eySv hv‡e
†Kvb cÖwZôv‡bi gybvdv AR©b ¶gZv †ewk|
†gvU gybvdv
1. †gvU gybvdvi nvi = bxU weµq × 100
bxU gybvdv
2. bxU gybvdvi nvi = bxU weµq ×100
bxU gybvdv
3. wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi = wewb‡qvwRZ g~jab × 100
GLv‡b, bxU weµq = weµq − weµq †diZ − weµq evÆv
wewb‡qvwRZ g~jab = †gvU m¤úwË (A¯úk©bxq m¤úwË + wewb‡qvM + PjwZ `vq)
Zvij¨Zv ev PjwZ `vq cwi‡kva ¶gZv

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†Kvb cÖwZôv‡bi ¯^í †gqv`x `vq-†`bv cwi‡kv‡ai mvg_©¨ hvPvB Kiv nq Zvij¨Zvi AbycvZ w`‡q| †Kvb cÖwZôv‡bi
PjwZ `vq cwi‡kv‡ai ¶gZv PjwZ m¤ú` I PjwZ `v‡qi AbycvZ wbY©q K‡i Rvb‡Z cvwi| mvaviYZ `ywU Abycv‡Zi
gva¨‡g G cwi‡kva ¶gZv wbY©q K‡i Rvb‡Z cvwi| mvaviYZ `ywU Abycv‡Zi gva¨‡g G cwi‡kva ¶gZv wbY©q Kiv nq|
PjwZ m¤úwË
1. PjwZ AbycvZ = PjwZ `vq [Av`k©gvb- 2 : 1]
PjwZ m¤úwË − (gRy` + AwMÖg LiP)
2. Zvij¨ AbycvZ/`ª“Z AbycvZ = PjwZ `vq [Av`k©gvb- 1 : 1]

D`vniY : Kwei †UªWvm© Ges wgRvb †UªRvm©-Gi 2013 mv‡ji wnmve eB †_‡K wb‡gœv³ Z_¨vejx †bIqv n‡q‡Q|
Kwei †UªWvm© wgRvb †UªWvm©
(UvKv) (UvKv)
weµq 2,00,000 2,40,000
†gvU gybvdv 20,000 30,000
bxU gybvdv 16,000 12,000
wewb‡qvwRZ g~jab 1,20,000 1,60,000
PjwZ m¤ú` 18,000 20,000
PjwZ `vq 10,000 12,000
gRy` cY¨ 2,000 2,400

KiYxq :
1. `ywU e¨emv‡qi PjwZ AbycvZ I Zvij¨ AbycvZ|
2. `ywU e¨emv‡qi †gvU gybvdvi nvi, bxU gybvdvi nvi Ges wewb‡qvwRZ g~ja‡bi Dci gybvdvi nvi|
3. †Kvb e¨emv‡qi Avw_©K Ae¯’v fv‡jv|

mgvavb 1

PjwZ `vq cwi‡kva AbycvZ Kwei †UªWvm© wgRvb †UªWvm©

PjwZ m¤úwË 18000 20000
1. PjwZ AbycvZ = PjwZ `vq = 1.8 : 1 = 1.67 :1
10000 12000
2. Zvij¨ AbycvZ = 18000 − 2000 20000 − 2400
= 1.6 : 1 = 1.46 :1
PjwZ m¤úwË − (gRy` + AwMÖg LiP) 10000 12000
PjwZ `vq

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mgvavb 2

gybvdvi AbycvZ Kwei †UªWvm© wgRvb †UªWvm©

†gvU gybvdv 20000 30000
1. †gvU gybvdvi nvi = bxU weµq ×100 × 100 = 10%
200000 24000 ×100 = 7.5%
bxU gybvdv 16000 12000
2. bxU gybvdvi nvi = × 100
bxU weµq 200000 ×100 = 8% 240000 ×100= 5%
3. wewb‡qvwRZ g~ja‡bi Dci gybvdi nvi = 16000 12000
bxU gybvdv 120000 × 100 = 13.3% 160000 ×100 = 7.5%
× 100
wewb‡qvwRZ g~jab

Kwei †UªWvm© Gi Ae¯’v wgRvb †UªWvm©-Gi †P‡q fv‡jv| Kwei †UªWvm©-Gi gybvdv AR©b Ges `vq cwi‡kv‡ai ¶gZv
wgRvb †UªWvm©-Gi †_‡K fv‡jv|
PjwZ AbycvZ I Zvij¨ Abycv‡Zi Av`k© gvb wjLyb|
A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR

mvims‡ÿc:
♦ cÖwZôv‡bi cÖ¯‘ZK…Z wnmveweeiYxmg~n n‡Z mwVK aviYv cvIqvi Rb¨ wewfbœ wnmveLvZmg~‡ni g‡a¨ Zzjbv
Ki‡Z n‡e|
♦ GKwU cÖwZôv‡bi PjwZ `vq †`bv †gUv‡bvi Rb¨ ch©vß PjwZ m¤ú` Av‡Q wKbv Zv PjwZ Abycv‡Zi gva¨‡g
Rvbv hvq|
♦ cÖwZôv‡bi gybvdv AR©b ¶gZv ch©vß wKbv Zv weµq Ges wewb‡qvwRZ g~ja‡bi mv‡_ bxU jv‡fi kZKiv nv‡i
cÖKvk K‡i eySv hvq|

cv‡VvËi g~j¨vqb-11.6
mwVK Dˇii cv‡k wUK (√) wPý w`b
1. gybvdv AR©b ¶gZv msµvš— Abycv‡Zi gva¨‡g wb‡Pi †KvbwU Rvbv hvq?
K. `xN©‡gqv`x `vq cwi‡kva ¶gZv L. jvf AR©b ¶gZv
M. PjwZ `vq cwi‡kva ¶gZv N. m¤ú` e¨env‡ii ¶gZv
2. Zvij¨Zv Abycv‡Zi gva¨‡g wb‡Pi †KvbwU Rvbv hvq?
K. `xN©‡gqv`x ¯^”QjZv L. gybvdv AR©b ¶gZv
M. ¯^í †gqv`x `vq-†`bv cwi‡kva ¶gZv N. bxU jvf AR©b ¶gZv
3. AbycvZ n‡jvÑ
K. `ywU Avw_©K Pj‡Ki ¸Ydj L. `yBwU Avw_©K Pj‡Ki †hvMdj
M. `yBwU Avw_©K Pj‡Ki we‡qvMdj N. `yBwU Avw_©K Pj‡Ki m¤úK©

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P~ovšÍ g~j¨vqb:

m„Rbkxj cÖkœ-1
ixZv GÛ eªv`vm© Gi 2013 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgjwU wbgœiƒc :
ixZv GÛ eªv`vm©
†iIqvwgj
31 wW‡m¤^i 2013
UvKv
wnmve‡ei bvg
†WweU †µwWU
cÖviw¤¢K gRy` cY¨ 10,000
cY¨ µq I weµq 1,00,000 1,50,000
gRywi 9,000
cY¨ †diZ 5,000 4,000
µq cwienb 1,800
weµq cwienb 1,000
†eZb 15,000
exgv wcÖwgqvg 4,000
weÁvcb LiP 3,500
Kwgkb cÖvwß 2,300
Abv`vqx cvIbv 1,500
g~jab 95,000
D‡Ëvjb 16,500
†`bv`vi I cvIbv`vi 30,000 21,000
nv‡Z bM` 24,400
hš¿cvwZ 50,000
evÆv 800 200
2,72,500 2,72,500

mgš^q mg~n :
1. mgvcbx gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 25,000 UvKv|
2. gRyix e‡Kqv 3,000 UvKv Ges †eZb e‡Kqv i‡q‡Q 2,000 UvKv|
3. hš¿cvwZi AePq ai‡Z n‡e 5%|
K. weµxZ c‡Y¨i e¨q wbY©q KiyY|

BDwbU GMvi c„ôv 224

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L. †gvU gybvdv 50,000 UvKv n‡j bxU gybvdv KZ?

M. ixZv GÛ eªv`vm© Gi gvwjKvbv ¯^Ë¡ weeiYx cÖ¯‘Z KiyY|

m„Rbkxj cÖkœ-2

†b·KvYv †UªWvm© Gi wewfbœ †jb‡`‡bi Av‡jv‡K wb‡gœi †iIqvwgjwU ˆZwi Kiv n‡q‡Q|
†b·KvYv †UªWvm©
†iIqvwgj
31 wW‡m¤^i 2013
UvKv
wnmve‡ei bvg
†WweU †µwWU
cÖviw¤¢K gRy` cY¨ 20,000
cY¨ µq I weµq 4,50,000 7,35,000
gRywi 10,000
Avš—:cwienb 25,000
RvnvR fvov 13,000
Avg`vbx ïé 8,000
ißvbx ïé 6,000
†eZb 36,000
weÁvcb 12,000
†diZ 10,000 15,000
Kwgkb 5,000 7,000
wk¶vbexk †mjvgx 3,500
Abv`vqx cvIbv 2,000
Abv`vqx cvIbv mwÂwZ 1,500
wewea †`bv`vi I cvIbv`vi 40,000 30,000
10% FY (1-1-2012) 35,000
¯’vqx m¤ú` 2,00,000
g~jab 60,000
e¨vsK Rgv 50,000
8,87,000 8,87,000

BDwbU GMvi c„ôv 225

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mgš^qmg~n :
1. mgvcbx gRy` c‡Y¨i cwigvY 30,000 UvKv|
2. gRyix e‡Kqv i‡q‡Q 2,500 UvKv|
3. weÁvc‡bi A‡a©K wejw¤^Z Ki‡Z n‡e|
4. ¯’vqx m¤úwËi Dci 4% AePq ai‡Z n‡e|
K. F‡Yi e‡Kqv my‡`i cwigvY KZ?
L. †b·KvYv †UªWvm© Gi bxU jvf/bxU ¶wZ wbY©q KiyY|
M. gvwjKvbv ¯^Ë¡ weeiYx cÖ¯‘Z KiyY|

m„Rbkxj cÖkœ-3
c~e©ajv G›UvicÖvB‡Ri 31 wW‡m¤^i 2013 mv‡ji †iIqvwgjwU wbgœiƒc wQj :
c~e©ajv G›UvicÖvBR
†iIqvwgj
31 wW‡m¤^i 2013
UvKv
wnmve‡ei bvg †WweU †µwWU
cÖviw¤¢K gRy` cY¨ 10,000
cY¨ µq I weµq 45,000 1,00,000
gRywi 1,000
†eZb 5,000
†diZ 2,000 1,000
exgv wcÖwgqvg 800
µq cwienb 2,200
weÁvcb LiP 3,000
evÆv 1,500
wk¶vbexk fvZv I †mjvwg 3,500 2,000
wewea †`bv`vi I cvIbv`vi 26,000 7,000
e¨vsK Rgv 30,000 20,000
1,30,000 1,30,000

mgš^qmg~n
1. mgvcbx gRy` cY¨ 10,000 UvKv|
2. weµq wnmvef~³ nqwb 5,000 UvKv|
3. gvwjK KZ©„K cY¨ D‡Ëvjb 2,000 UvKv|
4. weÁvcb LiP 5 eQ‡ii Rb¨ cÖ`vb Kiv n‡q‡Q|
K. AcwiPvjb Av‡qi cwigvY KZ?
L. c~e©ajv G›UvicÖvB‡Ri †gvU jv‡fi cwigvY wbY©q KiyY|
M. eQi †k‡l bxU gybvdvi cwigvY †ei KiyY|

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m„Rbkxj cÖkœ-4
2013 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwQbv GÛ mÝ Gi Kviev‡ii †iIqvwgj wb‡¤œ cÖ`Ë n‡jv|
nvwQbv GÛ mÝ-Gi
†iIqvwgj
31 wW‡m¤^i 2013
UvKv
weeiY
†WweU †µwWU
KjKâv 8,000
AvmevecÎ 4,000
gRy` cY¨ (1-1-2013) 5,500
µq I weµq 35,000 52,000
wewea †`bv`vi I wewea cvIbv`vi 12,000 7,000
†diZ 1,000 1,500
fvov 300
exgv 230
evÆv 200 300
Abv`vqx †`bv 400
D‡Ëvjb 1,000
gRywi 600
Avg`vbx ïé 500
†eZb 1,400
Abv`vqx †`bv mwÂwZ 800
g~jab 13,500
ißvbx ïé 570
bM` Znwej 2,100
e¨vsK Rgvi DØ„Ë 2,500
Awdm miÄvg 2,800
5% e¨vsK FY 3,000
78,100 78,100

mgš^qmgyn :
1. 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvcbx gRy` cY¨ 7,400 UvKvq g~j¨vqb n‡q‡Q|
2. fvov 100 UvKv Ges †eZb 600 UvKv e‡Kqv i‡q‡Q|
3. F‡Yi c~Y© eQ‡ii my` e‡Kqv i‡q‡Q|
4. KjKâvi Dci 10% Ges Avmevec‡Îi Dci 5% AePq avh© Ki|
K. eQi †k‡l KjKâv I Avmevec‡Îi bxU g~j¨ KZ?
L. †gvU jvf wbY©q KiyY|
M. bxU jvf 13,650 UvKv a‡i gvwjKvbv ¯^Ë¡ weeiYx ˆZwi KiyY|

m„Rbkxj cÖkœ-5

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Rbve eveyj Gi wbgœ cÖ`Ë †iIqvwgjwU 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii|
Rbve eveyj Gi
†iIqvwgj
31 wW‡m¤^i 2013
UvKv
weeiY
†WweU †µwWU
D‡Ëvjb I g~jab 2,400 42,000
6% FY 5,000
†`bv`vi I cvIbv`vi 45,000 25,000
AvmevecÎ 2,000
`vjvb-†KvVv 16,000
gRy` (1-1-13) 15,000
µq I weµq 68,900 91,400
†diZ 1,400 900
gRywi 1,200
†eZb 2,400
WvK I Zvi 1,500
exgv 500
Awdm LiP 1,800
ågY LiP 800
Abv`vqx †`bv mwÂwZ 1,500
bM` Znwej 5,000
e¨vsK Rgvi DØ„Ë 1,500
weÁvcb 400
1,65,800 1,65,800
mgš^qmg~n
1. mgvcbx gRy` cY¨ 8,500 UvKvq g~j¨vqb n‡q‡Q|
2. †`bv`v‡ii 500 UvKv Av`vq‡hvM¨ bq; Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ ˆZwi KiyY|
3. Avmevec‡Îi Dci 15% AePq avh© KiyY|
4. `vjvb-†KvVvi Dci 10% AePq avh© KiyY|
5. weÁvcb LiP Aa©vsk cieZx© eQ‡ii Rb¨ wejw¤^Z KiyY|
K. weµxZ c‡Y¨i e¨‡qi cwigvY †ei KiyY|
L. bxU jvf/¶wZi cwigvY wbY©q KiyY|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z KiyY|
m„Rbkxj cÖkœ-6

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wg. Rvdi Avnv¤§`-Gi wbgœ cÖ`Ë †iIqvwgjwU 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii|
UvKv
weeiY
†WweU †µwWU
f~wg I `vjvb-†KvVv 40,000
KjKâv I hš¿cvwZ 46,000
cÖviw¤¢K gRy` cY¨ 35,000
cY¨ µq 57,000
gRywi 18,000
†eZb 15,000
weÁvcb 2,600
wewea †`bv`vi 33,600
wewea cvIbv`vi 14,140
cY¨ weµq 1,16,000
¯’vqx Avgvb‡Zi my` 800
Ki I AwfKi 860
gÄywiK…Z evÆv 1,640
Abv`vqx †`bv 750
Avš—t†diZ 3,760
†givgZ 810
F‡Yi my` 2,600
mybvg 25,000
g~jab 1,40,000
FY 30,000
mwÂwZ wnmve 50,000
e¨vs‡Ki PjwZ wnmve 27,000
e¨vs‡Ki ¯’vqx AvgvbZ 30,000
bM` Znwej 11,320
3,50,940 3,50,940
mgš^q mg~n :
1. 2013 mv‡j 31 wW‡m¤^i Zvwi‡L mgvcbx gRy` cY¨ 52,700 UvKv|
2. wewea †`bv`vi Gi Dci 5% a‡i Abv`vqx Ges m‡›`nRwbZ †`bv mwÂwZ ˆZqvi Ki‡Z n‡e|
3. f~wg I `vjvb-†KvVvi 2% I KjKâv I hš¿cvwZi Dci 6% AePq ai‡Z n‡e|
4. Ki I AwfKi 40 UvKv e‡Kqv i‡q‡Q|
K. †gvU gybvdvi cwigvY †ei KiyY|
L. bxU jvf/¶wZi cwigvY wbY©q KiyY|

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M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki“Y|

m„Rbkxj cÖkœ-7
2013 mv‡ji 31 wW‡m¤^i Zvwi‡L Avdbvb GÛ †Kvs-Gi Kviev‡ii †iIqvwg‡ji Z_¨ wb‡P cÖ`Ë n‡jv|
UvKv
weeiY
†WweU †µwWU
cÖviw¤¢K gRy` cY¨ (1-1-2013) 3,000
cY¨ µq I cY¨ weµq 23,000 46,000
KjKâv 8,000
AvmevecÎ 3,000
evÆv 150 250
Kwgkb 400 500
†eZb 1,500
wewea †`bv`vi I wewea cvIbv`vi 15,000 3,000
fvov 450
Abv`vqx †`bv 300
g~jab 45,000
wewea LiPvewj 400
†UªWgvK© 3,000
bM` Znwej 2,100
f¨vU PjwZ wnmve 2,000
D‡Ëvjb 1,000
e¨vsK Rgvi DØ„Ë 6,000
gRywi 400
mybvg 5,000
evwZ I M¨vm 500
Abv`vqx †`bv mwÂwZ 400
10% wewb‡qvM (1-1-2013) 6,000
wewb‡qv‡Mi my` 300
weÁvcb 250
BRviv m¤úwË (10 eQi) 14,000
95,450 95,450

mgš^qmg~n :
1. mgvcbx gRy` cY¨ 8,500 UvKv g~j¨vqb n‡q‡Q|

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2. fvov 50 UvKv Ges †eZb 200 UvKv e‡Kqv i‡q‡Q|

3. Abv`vqx †`bv mwÂwZ AviI 100 UvKv e„w× Ki‡Z n‡e|
4. KjKâvi Dci 5% Ges Avmevec‡Îi Dci 10% AePq avh© Ki‡Z n‡e|
K. weµxZ c‡Y¨i e¨‡qi cwigvY †ei KiyY|
L. bxU jvf 20,050 UvKv a‡i gvwjKvbv ¯^‡Ë¡i cwigvY wbY©q KiyY|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z KiyY|

m„Rbkxj cÖkœ-8
gvgyb GÛ mÝ-Gi wbgœwjwLZ †iIqvwgjwU 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii|
gvgyb GÛ mÝ
†iIqvwgj
31 wW‡m¤^i 2013 mvj
UvKv
weeiY
†WweU †µwWU
cÖviw¤¢K gRy` cY¨ 30,000
cY¨ µq Ges cY¨ weµq 1,40,000 3,20,000
gRywi 60,000
cwienb 12,000
weµq †diZ I µq †diZ 8,000 6,000
ïé 10,000
D‡Ëvjb I g~jab 20,000 2,00,000
†eZb 32,000
wewea †`bv`vi I wewea cvIbv`vi 80,000 50,000
fvov 15,000
gwbnvwi 7,700
weÁvcb 3,300
Abv`vqx †`bv I Abv`vqx †`bv mwÂwZ 3,000 2,000
hš¿cvwZ 6,000
AvqKi 5,000
10% wewb‡qvM (1-4-13) 2,40,000
6% FY (1-1-13) 1,00,000
bM` Znwej 25,000
e¨vsK RgvwZwi³ 19,000
6,97,000 6,97,000
mgš^qmg~n :
1. mgvcvbx gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 17,300 UvKv|

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2. Kviev‡i Kz-FY 2,000 UvKv; Aewkó †`bv`v‡ii Dci 5% Kz-FY mwÂwZ ivL‡Z n‡e|
3. hš¿cvwZi Dci 10% AePq avh© Ki‡Z n‡e|
4. AwMÖg fvov 1,000 UvKv|
K. weµxZ c‡Y¨i e¨‡qi cwigvY †ei KiyY|
L. bxU jvf/¶wZi cwigvY wbY©q KiyY|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z KiyY|

m„Rbkxj cÖkœ-9
2013 mv‡ji 31 †k wW‡m¤^i Zvwi‡L wg. ûgvqy‡bi e¨emv‡qi †iIqvwgj wb‡gœ cÖ`Ë nj :
wg. ûgvqy‡bi
†iIqvwgj
31 wW‡m¤^i 2013 mvj
UvKv
weeiY
†WweU †µwWU
†`bv`vi I cIbv`vi 30,000 25,000
D‡Ëvjb 8,000
10% wewb‡qvM 20,000
Aš—gy©Lx enb LiP 1,400
gRy` cY¨ (1.1.2013) 24,000
µq I weµq 1,24,000 1,66,040
g~jab 50,000
e¨vsK RgvwZwi³ 5,800
e‡Kqv †eZb 6,710
µq †diZ 4,000
weµq †diZ 6,040
gRywi 18,000
mvaviY LiPvewj 5,000
AvmevecÎ 8,000
Abv`vqx †`bv 3,000
weÁvcb 1,440
†eZb 6,000

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UvKv
weeiY
†WweU †µwWU
Rxeb exgvi wcÖwgqvg 1,000
Abv`vqx †`bv mwÂwZ 4,200
bM` Znwej 3,120
AvqKi 2,750
2,61,750 2,61,750

mgš^qmg~n :
1. mgvcbx gRy` c‡Y¨i g~j¨ 29,400 UvKv|
2. 2,000 UvKv g~‡j¨i cY¨ webv g~‡j¨ †fv³v‡`i g‡a¨ weZiY Kiv n‡q‡Q|
3. †`bv`v‡ii g‡a¨ 2,000 UvKv Av`vq‡hvM¨ bq; Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ ivL‡Z
n‡e|
4. Avmevec‡Îi Dci 10% AePq avh© KiyY|
K. bZzb Abv`vqx †`bv mwÂwZ †ei KiyY|
L. bxU jvf/¶wZi cwigvY wbY©q KiyY|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z KiyY|

m„Rbkxj cÖkœ-10
†`Iqvb G›UvicÖvB‡Ri 2012 I 2013 mv‡ji wKQz Z_¨ wb‡gœ cÖ`vb Kiv nj :
2012 2013 2012 2013
†gvU jvf 15,000 14,000 PjwZ m¤ú` 9,000 12,000
bxU jvf 7,000 6,000 PjwZ `vq 7,000 10,000
bxU weµq 80,000 90,000 gRy` cY¨ 1,500 1,000
wewb‡qvwRZ g~jab 40,000 60,000

K. 2012 mv‡ji wewb‡qvwRZ g~jab Avq AbycvZ wbY©q KiyY|

L. 2012 mv‡ji †gvU jvf AbycvZ I bxU jvf AbycvZ †ei KiyY|
M. 2013 mv‡ji PjwZ I Zvij¨ AbycvZ wbY©q KiyY|

DËigvjv
cv‡VvËi g~j¨vqb - 11.1 : 1. L 2. N 3. L|
cv‡VvËi g~j¨vqb - 11.2 : 1. K 2. M 3. N|
cv‡VvËi g~j¨vqb - 11.3 : 1. L 2. L 3. K 4. N|

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cv‡VvËi g~j¨vqb - 11.4 : 1. M 2. K 3. M|

cv‡VvËi g~j¨vqb - 11.5 : 1. M 2. K 3. K 4. L 5. N 6. M|
cv‡VvËi g~j¨vqb - 11.6 : 1. L 2. M 3. N|

BDwbU GMvi c„ôv 234