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௚ௌ୿ஐ஘ஆஉ୽ஐ୷୿ஐ஄உ
ஜ ஏ୷ஂஜ
௚୾அஜ ஁௠உஂஜ

HSMSDSD\NZ:N
1N\K]LNI]IISD\
Authors
Dr. S.N. Maheshwari, Professor Emeritus and Academic Advisor Delhi Institute of Advanced Studies, Delhi
Dr. Suneel K. Maheshwari, Professor of Accounting, Eberly College of Business and Information Technology,
Indiana University of Pennsylvania, USA
CA Sharad K. Maheshwari, Maheshwari Sharad & Co. Chartered Accountants, Gurugram, Haryana
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nghUslf;fk;
gFjp I: epjpapay; kw;Wk; Nkyhz;ik fzf;fpay; mbg;gilfs;

myF I fUj;J> gug;G vy;iy kw;Wk; fzf;fpaypd; gad;fs;
1.0 mwpKfk;
1.1 Fwpf;Nfhs;
1.2 fzf;fpay; - mbg;gil fUj;Jfs;
1.2.1 tiutpyf;fzk;> gug;G vy;iy kw;Wk; fzf;fpaypd; gzpfs;

1.2.2 tuyhw;W kw;Wk; Nkyhz;ikf;fhd fzf;fpay;
1.2.3 fzf;fpay; jfty;fspd; gy;NtW gadPl;lhsh;fs;
1.3 fzf;fpaypd; Fwpf;Nfhs;fs;
1.4 fzf;fpay; kw;Wk; kw;w ghlq;fs;
1.5 fzf;fpaypd; tiffs; / fpisfs; kw;Wk; mtw;wpd; Nkyhz;ik
gad;fs;
1.6 fzf;fpaypd; vy;iyfs;
1.7 jq;fs; Nkk;ghl;bid Nrhjpf;f Nfs;tpfs;
1.8 RUf;fk;
1.9 rpwg;G thh;j;ijfs;
1.10 RaghpNrhjid Nfs;tpfs; kw;Wk; gapw;rpfs;
1.11 NkYk; gbf;f
myF II fzf;fpay; fUj;Jfs;; : Nfhl;ghLfs; kw;Wk; kuGfs;

2.0 mwpKfk;
2.1 Nehf;fq;fs;
2.2 fzf;fpay; fUj;Jfspd; nghUs; kw;Wk; tiffs;
2.3 fzf;fpay; kuG kw;Wk; mjd; tiffs;
2.4 fzf;fpay; Nfhl;ghLfs;;
2.5 fzf;fpay; juepiyfs;
2.5.1 IrpvI My; toq; f g; g Lk; fzf; f pay; juepiyfSf; f hd
mwpKfk;
2.6 fzf; f pay; guhkhpg; G Kiw kw; W k; fzf; f pay;
2.6.1 fzf; f pay; rkd; g hL
2.6.2 ,ul; i lg; g jpTKiw kw; W k; xw; i wg; g jpTKiw
2.7 fzf; f pay; VLfs; : Fwpg; N gL kw; W k; NgNuL
2.7.1 Fwpg; N gL
2.7.2 NgNuL
2.8 Jiz VLfs;
2.9 cq; f s; Kd; N dw; w j; i jr; rhpghh; f ; F k; tpdhf; f Sf; f hd tpilfs;
2.10 RUf;fk;
2.13 NkYk; gbf;f
myF III ,Ug;gha;T> ,Wjpf; fzf;Ffs; kw;Wk; Nja;khdf; fzf;Ffs; jahhpj;jy;

3.0 mwpKfk;
3.1 Nehf;fq;fs;
3.2 ,Ug;gha;T jahhpj;jy;
3.3 ,Wjpf; fzf;Ffs; jahhpj;jy;
3.3.1 tpahghu fzf;F
3.3.2 ,yhg el;l fzf;F
3.3.3 cw;gj;jpf; fzf;F jahhpj;jy;
3.3.4 ,Ug;G epiyf; Fwpg;G
3.4 gpiofSk; jpUj;jKk;
3.5 Kjypd kw;Wk; tUthapd eltbf;iffs;
3.6 epiyr; nrhj;Jfs; - Nja;khd fzf;Ffs;
3.7 jq;fs; Ghpjiy Nrhjpf;Fk; Nfs;tpfs;
3.8 RUf;fk;
3.11 NkYk; gbf;f
myF IV KOikngwh gjpNtLfspypUe;J ,Wjpf;fzf;Ffs; jahhpj;jy;

4.0 mwpKfk;
4.1 Nehf;fq;fs;
4.2 xw;iwg;gjpT Kiw : rpwg;gpay;Gfs;
4.3 epfu kjpg;G Kiw / epjpepiy mwpf;if Kiw
4.4 khw;Wjy; Kiw
4.4.1 ,Wjpf;fzf;Ffs; jahhpj;jy;
4.6 RUf;fk;
4.9 NkYk; gbf;f
gFjp II epjpapay; tpfpj Ma;T

myF V epjpapay; mwpf;if
5.0 mwpKfk;
5.1 Nehf;fq;fs;
5.2 nghUs;> jd;ik> tiffs;> FiwghLfs;
5.3 epjpepiy mwpf;if gFg;gha;T
5.5 RUf;fk;
5.8 NkYk; gbf;f
myF VI epjpepiy mwpf;if Ma;T – II

6.0 mwpKfk;
6.1 Nehf;fq;fs;
6.2 epjpepiy mwpf;ifapd; El;gq;fs;
6.2.1 xg;gPl;L epjpapy; mwpf;if
6.2.2 nghJ msT epjpapy; mwpf;if
6.2.3 Nghf;F rjtPjq;fs;
6.2.4 epjp rl;l Ma;T
6.2.5 mftpiy - msT - ,yhg Ma;T
6.2.6 tprpj Ma;T
6.4 RUf;fk;
6.7 NkYk; gbf;f
myF VII tpfpj Ma;T

7.0 mwpKfk;
7.1 Nehf;fq;fs;
7.2 tpfpjq;fspd; ghFghL
7.3 ,yhg tpfpjq;fs;
7.4 ,af;f tpfpjq;fs
7.5 epjpapay; (fzf;fpay;) tpfpjq;fs;
7.6 tpfpj Ma;tpd; cgNahfq;fSk; FiwghLfSk;
7.6.1 tpfpj Ma;tpd; FiwghLfs;
7.7 tpfpj fzf;fpLif
7.9 RUf;fk;
7.12 NkYk; gbf;f
myF VIII epjp elkhl;l Ma;T mikg;G
8.0 mwpKfk;
8.1 Nehf;fq;fs;
8.2 epjp elkhl;l mwpf;ifapd; nghUs;
8.2.1 epjpapd; nghUs;
8.2.2 eilKiw Kjy; khw;wj;jpd; eltbf;ifapy; cs;stw;iw

fz;lwpjy;.
8.2.3 epjp elkhl;l mwpf;if kw;Wk; tUtha; mwpf;if
8.3
epjp elkhl;l mwpf;ifapid jahupj;jy;
8.3.1 epjpapd; %yq;fs;
8.3.2 epjp gad;ghLfs;
8.3.3 epjp elkhl;l mwpf;ifapid jahupg;gjpy; cs;s EDf;fq;fs;
8.4
tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak;
8.4.1 tupf;fhd xJf;fPL
8.4.2 jPu;khdpf;fg;gl;l gq;fhjhak;
8.4.3 Nja;khdk; epjp %ykhf
8.4.4 tpahghu top ,af;f yhgk;
8.4.5 kiwe;Js;s tptuq;fis Ma;e;J vLj;jy;
8.5
KO msT epjp elkhl;l mwpf;if

8.7 RUf;fk;
8.10 NkYk; gbf;f
gFjp III nuhf;f Xl;l gFg;gha;T

myF IX nuhf;f elkhl;l mwpf;if
9.0 mwpKfk;
9.1 Nehf;fq;fs;
9.2 nghUs; kw;Wk; nuhf;f elkhl;l mwpf;ifapd; Kf;fpaj;Jtk;
9.3 AS 3 (khw;wk; nra;jJ) nuhf;f elkhl;l mwpf;ifapid jahupj;jy;
9.4 nuhf;f elkhl;l mwpf;ifapid jahupj;jy;
9.6 RUf;fk;
9.9 NkYk; gbf;f
myF X mlf;f tpiy fzf;fpay;

10.0 mwpKfk;
10.1 Nehf;fq;fs;
10.2 mlf;f tpiy fzf;fpaypd; nghUs; kw;Wk; mbg;gil fUj;Jfs;
10.2.1 mlf;f tpiy fzf;fpaypd; nray;ghLfs;
10.2.2 mlf;f tpiy fzf;fpaYf;Fk; epjpapay; fzf;fpaYf;Fk;
,ilNaahd NtWghLfs;
10.2.3 mlf;f tpiy fzf;fpaypd; Nehf;fq;fs;
10.3 fUj;Jfs; kw;Wk; mlf;f tpiyf; $Wfs;
10.3.1 mlf;f tpiyf; $Wfs;
10.4 mlf;f tpiyg;gl;bay;
10.4.1 mlf;f tpiyg;gl;bay; - fzf;Ffs;
10.5 mlf;f tpiyapd; tiffs;
10.6 mlf;f tpiyia fz;lwpjy;: mlf;f tpiy myF kw;Wk; mlf;f tpiy
ikak;
10.7 mlf;f tpiy Nkw;nryTfspd; xJf;fPL
10.7.1 kpif kw;Wk; Fiw cwpQ;Rjy;
10.8 gzpalf;f tpiy
10.9 xg;ge;j mlf;f tpiy
10.11 RUf;fk;
10.14 NkYk; gbf;f
myF XI ,af;f mlf;f tpiy fzf;fpay;> ruf;fpUg;G fl;Lg;ghL kw;Wk; gzpahs;

mlf;f tpiy fzf;fpay;
11.0 mwpKfk;
11.1 Nehf;fq;fs;
11.2 ,af;f mlf;f tpiy fzf;fpay;
11.3 ruf;fpUg;G fl;Lg;ghL
11.4 ruf;fpUg;G fl;Lg;ghL kw;Wk; kjpg;gPL
11.4.1 ruf;fpUg;G mikg;G
11.4.2 ruf;fpUg;gpid kjpg;gpLtjpd; Kiwfs;
11.5 ruf;fpUg;G fl;Lg;ghl;bd; El;gq;fs;: rpf;fd Miz msT> ABC
gFg;gha;T kw;Wk; kW Miz msT
11.5.1 ABC gFg;gha;T
11.5.2 kW Miz msT> mjpfgl;r msT kw;Wk; Fiwe;jgl;r msT
11.6 gzpahs; mlf;f tpiy fzf;fpay;: Cjpak; kw;Wk; Cf;fj;njhif
Kiwfs;
11.6.1 Cjpak; / $yp; Kiwfs;
11.6.2 Cf;fj;njhif Kiwfs;
11.7 epjpapay; fzf;fpay; kw;Wk; mlf;f tpiy fzf;fpaYf;fpilNaahd
rhpf;fl;Lg; gl;bay;
11.9 RUf;fk;
11.12 NkYk; gbf;f
gFjp IV mlf;f tpiy fzf;fpay; kw;Wk; %yjd jpl;lkply;

myF XII tpspk;G mlf;f tpiy fzf;fpay;
12.0 mwpKfk;
12.1 Nehf;fq;fs;
12.2 cwpQ;Rjy; mlf;f tpiy fzf;fpay; kw;Wk; tpspk;G mlf;f tpiy
fzf;fpay;
12.2.1 tpspk;G mlf;f tpiy fzf;fpay;
12.2.2 cwpQ;Rjy; mlf;f tpiy fzf;fpay; kw;Wk; tpspk;G mlf;f
tpiy fzf;fpaYf;FkpilNaahd NtWghLfs;
12.2.3 tpspk;G mlf;f tpiy
12.3 gFjp khWgLk; mlf;ftpiyapd; ghFghL
12.4 gq;fspg;G
12.4.1 ,yhg gq;fspg;G tpfpjk;
12.4.2 Kf;fpa fhuzp gFg;gha;T
12.5 ,yhg jpl;lkply;
12.5.1 mlf;ftpiy msT ,yhg; gFg;gha;T: ,yhg jpl;lkplypd; Kf;fpa
fUtp
12.6 rkNehf;F Gs;sp gFg;gha;T
12.6.1 rkNehf;F Gs;sp
12.6.2 rkNehf;F Gs;sp tiuglk;
12.6.3 ghJfhg;G tpspk;G
12.7 KbntLj;jy;
12.7.1 tpw;gid fyitia KbTnra;jy;
12.7.2 Gjpa re;ij / Vw;Wkjp Kbit Muha;jy;
12.7.3 jahhpj;jy; my;yJ thq;Fjy; njhlh;ghd KbntLj;jy;
12.9 RUf;fk;
12.12 NkYk; gbf;f
myF XIII jpl;lkply; kw;Wk; jpl;lkply; fl;Lg;ghL

13.0 mwpKfk;
13.1 Nehf;fq;fs;
13.2 jpl;lkplypd; fUj;J kw;Wk; Njit
13.2.1 fl;Lg;ghl;bd; nghUs;
13.2.2 jpl;lkply; fl;Lg;ghl;bd; nghUs;
13.2.3 xU Nkyhz;ik fUtpahf jpl;lkply; fl;Lg;ghL
13.2.4 jpl;lkply; fl;Lg;ghl;bd; vy;iyfs;
13.2.5 fzpj;jy; kw;Wk; jpl;lkply;
13.3 jpl;lkplypd; tiffs;
13.3.1 tpw;gid jpl;l mwpf;if
13.3.2 cw;gj;jp jpl;l mwpf;if
13.3.3 %yg;nghUs; my;yJ nfhs;Kjy; jpl;l mwpf;if
13.3.4 nuhf;f jpl;l mwpf;if
13.3.5 ,Wjp my;yJ xUq;fpide;j jpl;l mwpf;if
13.4 jpl;lkply; fl;Lg;gl;L mikg;gpd; nray;ghL
13.4.1 jpl;lkply; eilKiwfs;
13.6 RUf;fk;
13.9 NkYk; gbf;f
myF XIV %yjd jpl;lkply;

14.0 mwpKfk;
14.1 Nehf;fq;fs;
14.2 %yjd jplkplypd; mbg;gil fUj;Jfs;
14.2.1 %yjd jplkplypd; fUj;J
14.2.2 %yjd jplkplypd; Kf;fpaj;Jtk;
14.2.3 %yjd KjyPl;L KbTfspd; tiffs;
14.2.4 %yjd KjyPl;L KbTfis ghjpf;Fk; fhuzpfs;
14.3 %yjd nryTfis kjpg;gpLjy; kw;Wk; gFj;jwpjypd; Kiwfs;
14.3.1 KjyPl;bid jpUk;gg; ngwg;gLk; fhyk;
14.3.2 nuhf;f cs;sPL js;Sgb Kiw my;yJ fhy rhpf;fl;ly; Kiw
14.4 %yjd gFj;jwpjy;
14.6 RUf;fk;
14.9 NkYk; gbf;f
gFjp – 1
epjpapay; kw;Wk; Nkyhz;ik fzf;fpay;
mbg;gilfs;
myF – 1 fUj;J> gug;G vy;iy kw;Wk;
fzf;fpaypd; gad;fs;
fl;likg;G
1.0 mwpKfk;
1.1 Fwpf;Nfhs;
1.2 fzf;fpay; - mbg;gil fUj;Jfs;
1.2.1 tiutpyf;fzk;> gug;G vy;iy kw;Wk;
fzf;fpaypd; gzpfs;
1.2.2 tuyhw;W kw;Wk; Nkyhz;ikf;fhd fzf;fpay;
1.2.3 fzf;fpay; jfty;fspd; gy;NtW
gadPl;lhsh;fs;
1.3 fzf;fpaypd; Fwpf;Nfhs;fs;
1.4 fzf;fpay; kw;Wk; kw;w ghlq;fs;
1.5 fzf;fpaypd; tiffs; / fpisfs; kw;Wk; mtw;wpd;
Nkyhz;ik gad;fs;
1.6 fzf;fpaypd; vy;iyfs;
1.8 RUf;fk;
1.11 NkYk; gbf;f
1.0 mwpKfk;
fzf;fpay; vd;gJ tzpfj;jpd; nkhop vd;W $wg;gLfpwJ.

nkhopapd; mbg;gil gzp jfty; njhlh;gpid Vw;gLj;JtjhFk;.
fzf;fpaYk; ,g;gzpia Nkw;nfhs;fpwJ. xU epWtdj;jpy;
mf;fiuAs;sth;fshd mjd; chpikahsh;> fldPe;Njhh;>
KjyPl;lhsh;fs;> muR kw;Wk; ,ju egh;fSf;F fzf;fpay;
1
tzpfj;jpd; KbTfis njhptpf;fpwJ. vdNt nghJthf fzf;fpay;
vd;gJ tzpfj;Jld; ,ize;Js;sJ kl;Lky;yhky; tzpfk;
fzf;fpaiy cgNahfg;gLj;jpf;nfhs;fpwJ. Tzpfk; kl;Lky;yhky;>
,y;yj;jurpfs;> muR kw;Wk; Vida egh;fSk; fzf;fpaiy
gad;gLj;jpf;nfhs;fpd;wdh;. cjhuzkhf> ,y;yj;jurpfs; xU
Fwpg;gpl;l fhyf;fl;lj;jpy; jhq;fs; ngw;w gzj;ijAk; mth;fshy;
Nkw;nfhs;sg;gl;l nrytpdq;fisAk; vOjp guhkhpj;J tUfpd;wdh;.
mth; jdJ ehs;Fwpg;G Vl;by; xUgf;fj;jpy; jhd; ngw;w
gzj;ijAk; kw;nwhU gf;fj;jpy; mtuhy; Nkw;nfhs;sg;gl;l
nryTfshd ghy;> czT. tPl;L nryTfs;. Foe;ijfspd; fy;tp
nryTfs; Nghd;w nryTfis Njjpthhpahf vOjp tuyhk;.
,t;thW vOjp tUk; VlhdJ gpd;tUk; tifapy; mtUf;F
cjTfpwJ.
(m) mtuhy; ngwg;gl;l gzj;jpd; %yq;fSk; (source)

mit ve;nje;j NjitfSf;fhf gad;gLj;jg;gl;ld vd;gijAk;
mwpayhk;.
(M) mtuhy; ngwg;gl;l gzk; mtuJ nryTfis tpl

kpFjpahf cs;sjh my;yJ nrytpdq;fs; tUthia tpl
kpFjpahf cs;sjh vd;gij mwpayhk;.
(,) mf;fhyf;fl;lj;jpd; ,Wjpapy; kpFjpahf cs;s nuhf;fk;

my;yJ gw;whFiwahf cs;s nuhf;fj;jpid mwpe;Jnfhs;syhk;.
mt;tpy;yj;jurp jdJ eltbf;iffis njhlh;r;rpahf

guhkhpf;Fk;NghJ mth; jdJ ngWjy;fs; kw;Wk; nrYj;Jjy;fs;
njhlh;Gila kjpg;Gkpf;f jfty;fis Nrfhpf;f KbAk;.
cjhuzkhf> xU Fwpg;gpl;l fhyf;fl;lj;jpy; mtuhy;
Nkw;nfhs;sg;gl;l nkhj;j nryTfis ghy;> czT> fy;tp>
nghOJNghf;F Nghd;W tifthhpahf mwpe;Jnfhs;sKbAk;.
NkYk; mtuhy; ngwg;gl;l nuhf;f %yq;fs;> mjhtJ mJ jdJ
fdthpd; Cjpak;> tPl;L thlif> jdJ cwtpdh;fsplkpUe;J
ngwg;gl;ljh vd;gij fz;lwpayhk;. mf;fhyf;fl;lj;jpd; ,Wjpapy;
mtuJ epjp epiyiaAk; mwpe;Jnfhs;s ,aYk;> mjhtJ mth;
gpwUf;F nrYj;jNtz;ba my;yJ gpwh; mtUf;F nrYj;jNtz;ba
nuhf;fk; Mfpatw;iw mwpayhk;. ,it mthpd; vjph;fhy tUtha;
kw;Wk; nrytpdq;fs; njhlh;Gila jpl;lkplYf;F cjTfpwJ.
kw;Nwhiutpl xU tzpfj;ij elj;JgtUf;F fzf;fpaypd;

Njit kpf mjpfkhFk;. ,jd;%yk; mth; gpd;tUgdtw;iw
mwpe;Jnfhs;sKbAk;. (m) mtUf;F nrhe;jkhdit vit (M)
mth; gpwUf;F nrYj;jntz;bait vit (,) mth;
mt;tzpfj;ij elj;Jtjd;%yk; ,yhgk; <l;bdhuh my;yJ
2
el;lj;jhy; ghjpf;fg;gl;lhuh? (<) mtuJ epjp epiy vd;d> mjhtJ
mth; tUk; fhyj;jpy; jpUk;g nrYj;jNtz;ba fld;fis jpUk;g
nrYj;Jk; epiyapy; ,Uf;fpd;whuh my;yJ fld;fis jpUk;g
nrYj;jKbahj nehbg;G epiy milAk; epiyapy; cs;shuh?
1.1 Fwpf;Nfhs;fs;
,t;tyfpid gbj;jjdp gpwF ePq;fs; gpd;tUtdtw;iw

mwpe;Jnfhs;s KbAk;.
x fzf;fpaypd; Njitfs;
x fzf;fpaypd; mh;j;jk;
x fle;j eltbf;iffs; kw;Wk; Nkyhz;ikf;fhd
fzf;fpaypd; nray;ghL
x fzf;fpaypd; Fwpf;Nfhs;fs;
x fzf;fpaYf;Fk; ,ju ghlq;fSf;Fkhd cwT
x fzf;fpaypd; gy;NtW tiffs;
x epjpepiy kw;Wk; Nkyhz;ik fzf;fpay;fSf;fpilNaahd
NtWghLfs.
1.2 fzf;fpaypd; mbg;gil fUj;Jfs;
rpyh; fzf;fpaiyAk; fzf;NfLfs; guhkhpj;jiyAk; xNu

mh;j;jj;jpy; vLj;Jf;nfhs;fpd;wdh;. Mdhy; mit xd;Nwhnlhd;W
khWgl;l mh;j;jq;fis nfhz;lJ. fzf;NfLfs; guhkhpg;G
vd;gJ xU epWtdj;ij elj;Jk;NghJ Vw;gLk; epjp njhlh;ghd
jfgy;fis Kiwahf gjpT nra;Ak; xU fiyahFk;. xU
gy;Jiw rpy;yiu tzpfj;jpy; Efh;Nthh;fs; fzf;Ffs; ,Ug;gJ
Nghy. Tzpfj;jpd; midj;J VLfisAk; guhkhpg;gjpy; xU
fzf;NfLfisg; guhkhpg;gth; nghWg;Gilatuhfpwhh;. xU
fzf;NfLfs; guhkhpg;gthpd; ngUk;ghyhd Ntiy vOj;J
NtiyahFk;. jw;NghJ mit kpd;dD ,ae;jpuq;fs; %yk;
nra;ag;gLfpd;wd.
fzf;fpay; vd;gJ Kjd;ikahf gjpTnra;jy;>

tifg;gLj;Jjy; kw;Wk; njhFj;jspj;jy; Nghd;w gzpfis
nra;fpwJ. NkYk; mg;gjpTnra;ag;gl;l jfty;fis epWtdj;jpd;
cs; kw;Wk; ntsp egh;fSf;F tpsf;FfpwJ. fzf;fhsh;
fzf;nfLfs; guhkhpg;gthpd; Ntiyfis kjpg;gha;T nra;tJld;
mthpd; Ntiyfis ,af;Ffpwhh;. tzpf epWtdj;jpd; msT
nghpjhf nghpjhf fzf;fhshpd; nghWg;Gk; mjpfhpf;fpwJ.
Muk;gj;jpy; xUf; fzf;fhshpd; gzpapy; fzf;NfLfis
guhkhpj;jYk; cs;slq;fyhk;. xUf;fzf;fhsUf;F> mjpf
3
mstpyhd fzf;fpay; gw;wpa mwpT. fUj;Jfis Ghpe;Jnfhs;Sk;
jpwd; kw;Wk; gFg;gha;T jpwik Mfpait Njitg;gLfpwJ. Mdhy;
,it fzf;NfLfs; guhkhpg;gtUf;F Njitg;gLtjpy;iy.
fzf;NfLfs; guhkhpj;jYf;Fk; fzf;fpaYf;Fk; ,ilNaahd

NtWghLfs;
gpd;tUk; cjhuzj;ij nfhz;L fzf;NfLfs;

guhkhpj;jYf;Fk; fzf;fpaYf;FkpilNaahd NtWghLfis
vspikahf mwpe;Jnfhs;syhk;.
A vd;gth; B vd;gtUf;F flDf;F ruf;fpid tpw;fpwhh;.

,jpy; cs;s mbg;gil fzf;fpay; fUj;J ,ul;ilf; fUj;Jfs;
(gw;W kw;Wk; tuT)> NkYk; ,e;eltbf;ifapd; cz;ikahd
epiyia ntspg;gLj;j ,uz;L fUj;JfisAk;
vLj;Jnfhs;sNtz;Lk;. kw;nwhUGwk;> ,jpy; A xU nrhj;jpid
,of;fpwhh;> mjhtJ ruf;F kw;Wk; mth; xU nrhj;jpid
ngWfpwhh;> mjhtJ gw;gy fldhspfs; (B aplkpUe;J njhif
ngwNtz;baJ). ,e;eltbf;ifapy; Aapd; Vl;by; fzf;NfLfs;
guhkhpg;gth; Bapd; fzf;if gw;Wk; tpw;gid fzf;fpid tuTk;
itf;f Ntz;Lk;. Mz;bWjpapy; A jdJ epWtdj;jpy;
tpw;fg;glhky; ruf;F ,Uf;Fkhapd; mit Kiwahf kjpg;gplg;gl;L
gjpT nra;ag;gLk;. ,t;thW nra;tJ epWtdj;jpd; cz;ikahd
,yhgj;ij fzf;fpl cjTk;. Mz;bWjpapy; tpahghuj;jpd; ,yhgk;
my;yJ el;lj;ij fzf;fpl ,t;thW. ruf;fpid kjpg;gplTk;
gy;NtW rhpf;fl;ly;fis nra;aTk; Kiwahd fzf;fpay; tpjpfs;
gpd;gw;wg;glNtz;Lk;. ,it midj;Jk; fzf;fpaypy; mlq;Fk;.
vdNt fzf;NfLfs; guhkhpj;jy; vd;gJ tzpf eltbf;iffis
gjpT nra;Ak; xU njhlh;r;rpahd Ntiy. mth; tzpf
eltbf;iffis KiwahfTk;> jpwikahfTk; Nkw;nfhs;fpwhh;.
,jw;F mth; fzf;fpay; nfhs;iffis nghpjhf
njhpe;Jitj;Jf;nfhs;s Njitapy;iy.
fzf;fpay; vd;gJ fiyah my;yJ mwptpayh?
mwptpay; vd;gJ rpy mbg;gil fUj;Jfspd; mbg;gilapy;

Vw;gLj;jg;gl;l xU mwpthFk;. fzf;fpaYk; xU mwptpayhFk;.
Vnddpy; ,J Vw;fdNt gy;NtW Muha;r;rpfs; kw;Wk;
nray;ghLfs; %ykhf Vw;gLj;jg;gl;l mwptpay;G+h;tkhd fUj;Jfs;
mbg;gilapy; nra;ag;gLfpwJ. ,Ug;gpDk; fzf;fpaiy ,aw;gpay;
kw;Wk; Ntjpapay; Nghy xU KOikahd mwptpayhf
vLj;Jf;nfhs;s KbahJ. Vnddpy; Nkw;fz;l ghlq;fspy;
nray;ghLfs; %ykhf jpd;dkhd KoTfis mwpa KbAk;.
fzf;fpay; vd;gJ xU r%f mwptpayhFk;> ,J kdpj
4
elj;ijia rhh;e;Js;sJ kw;Wk; ,ju r%f kw;Wk; nghUshjhu
fhuzpfis rhh;e;Js;sJ. vdNt jpd;dkhd KbTfis
vOjKbtjpy;iy. vdNt ngUk;ghd;ikahNdhh; fzf;fpaiy
mwptpay; vd Vw;Wf;nfhs;tjpy;iy.
fiy vd;gJ ehk; tpUk;Gk; Nehf;fj;ij miltjw;fhd

topKiwahFk;. fzf;fpay; vd;gJ xU fiyahFk;. mnkhpf;f
nghJ fzf;Ffs; rhd;W epWtdk; fzf;fpaiy gpd;tUkhW
tpsf;FfpwJ. “fzf;fpay; vd;gJ epjp eltbf;iffis gjpT
nra;jy;> tifgLj;Jjy; kw;Wk; njhFj;J toq;Fk; xU
fiyahFk;”. fzf;fpay; fzf;NfLfis Kiwahf guhkhpj;jy;
vDk; ekJ Nehf;fj;ij mila cjTfpwJ. Kiwahf
fzf;Ffis guhkhpg;gJ epWtdj;jpd; ,yhgj;ij fz;lwpaTk;
mjd; epjpepiyia mwpe;Jnfhs;sTk; cjTfpwJ.
fzf;fpay; kw;Wk; fzf;Fg;gjptpay;
cz;ikapy; jw;Nghja cyfpy; fzf;faYf;Fk; fzf;F

gjptpaYf;Fk; ,ilNa ngUk; NtWghL ,y;iy. ,t;tpuz;L
thh;j;ijfSk; kpf rpwpa mstpNyNa NtWgLfpwJ. Muk;gj;jpy;
fzf;fpay; vd;gJ fzf;Fgjptpapaypd; %d;W nfhs;iffspy;
xd;whf ,Ue;jJ (fzf;NfLfs; guhkhpj;jy; kw;Wk; jzpf;if
MfpaitahFk;)> ,U xU tpahghu epWtdj;jpd; epjpapay;
tptuq;fis gbg;gJk; guhkhpg;gJkhd gad;ghlhFk;. Muk;gj;jpy;
fzf;Fg;gjptpapay; vd;gJ ,j;Jiwapd; jha;r;nrhy;yhfk; kw;Wk;
fzf;fpay; vd;gJ xU fzf;fhshpd; Fwpg;gpl;l nghWg;ghFk;.
fzf;Fg;gjpgpapay; vd;gJ xU epWkj;jpd; gq;Fjhuh;fSf;F
epWkj;jpd; epiyia gw;wpa jfty;fis mdpg;gjhFk;> tof;fkhf
,j;jfty; ,J epjpepiy mwpf;ifahf ,Uf;Fk;> ,J epWkj;jpd;
nrhj;JfisAk; epWkj;jpd; fl;Lg;ghl;by; cs;s gz%yq;fisAk;
ntspg;gLj;JfpwJ.
1.2.1 tiutpyf;fzk;> gunty;iy kw;Wk; fzf;fpaypd;

gzpfs;
Nkw;fz;l tpthjq;fspypUe;J fhyg;Nghf;fpy; fzf;fpay;

vd;gjd; fUj;J kw;Wk; fzf;fhshpd; gq;F gy khw;wq;fis
mile;Js;sJ vd;gJ njspthfpwJ. Fwpg;ghf fle;j Ik;gJ
Mz;Lfspy; ,jpy; Fwpg;gplj;jf;f khw;wq;fs; Vw;gl;Ls;sJ.
Kd;dh;> fzf;fpay; vd;gJ RUf;fkhf tpahghu

eltbf;iffis gjpT nra;Ak; xU Ntiyahf kl;Lk;
ghh;f;fg;gl;lJ> NkYk; xU fzf;fhshpd; gzp fzf;NfLfis
5
guhkhpg;gjhFk;. vdpDk;> jw;NghJ fzf;fhshpd; gzp tphpthfg;
ghh;f;fg;gLfpwJ> mth; epWkj;jpd; vjph;fhyNjitfSf;F
Nkyhz;ikf;F Njitahd mj;jpahtrpa jfty;fis mspf;Fk;
xU fUtpahf cs;shh;. jw;NghJ fzf;fpay; vd;gJ fzf;NfLfs;
guhkhpg;gJ kl;Lky;yhky; jfty;fSf;fhd xU mikg;ghf
cs;sJ.
fzf;fpay; vd;gJ fhyg;Nghf;fpy; vt;tif khw;wq;fis

nfhz;Ls;sJ vd;gij rpy Kf;fpa fzf;fpay; mikg;Gfs;
nfhLj;Js;s tiutpyf;fzq;fis fhythhpahf ghh;g;gjd;%yk;
mwpe;Jnfhs;sKbAk;.
1941y; mnkhpf;f nghJ fzf;fhsh;fs; rhd;W fofk;

fzf;fpaiy gpd;tUkhW tiuaiwnra;fpwJ.
“fzf;fpay; vd;gJ epjprhh; eltbf;iffis gjpT nra;tJ>

tifgLj;JtJ kw;Wk; Fwpg;gplj;jf;f Kiwapy;
njhFj;jspj;jjhFk; nghJthf gzk;> eltbf;iffs; kw;Wk;
epfo;T mbg;gilapy;”
1966y; mnkhpf;f fzf;fpay; fofk; fzf;fpay; vd;fpw

fUj;ij gpd;tUkhW tiuaWj;Js;sJ.
“fzf;fpay; vd;gJ nghUshjhuj; jfty;fis fz;lwpe;J>

mstpl;L jfty; njhptpf;ff;Toa xU nray;ghlhFk;. ,jd;%yk;
jfty;fis gad;gLj;JNthh; jf;f jPh;T fhz;gjw;Fk;>
KbntLg;gjw;Fk; tifnra;fpwJ”.
fzf;fpaypd; gunty;iy
fzf;fpay; vd;gJ tphpthd gunty;iyia nfhz;Ls;sJ>

,J tpahghuk;> tzpfk;> muR> epjpepWtdq;fs;> jzpkdpjh;fs;
kw;Wk; FLk;gk; vd;W ePs;fpwJ. xt;nthU gbepiyapYk;
fzf;fpay; nfhs;iffs; gad;gLj;jg;gLfpwJ. fzf;fpay; vd;gJ
xU tpahghu epWtdj;jpd; epjpapapay; eltbf;iffSf;F
kl;LkhdJ vd;gJ jtwhd fUj;jhFk;. fzf;fpay; vd;gJ
midj;Jtifahd tzpfk;> jdpegh; kw;Wk; FLg;gq;fSf;Fk;
mj;jpahtrpakhd xd;whFk;.
fzf;fpaypd; gzpfs;
1970y; mnkhpf;f nghJ fzf;fhsh;fs; rhd;W fofj;jpd;

fzf;fpay; nfhs;iffs; FO> fzf;fpaypd; gzpfis gpd;tUkhW
$WfpwJ.
6
“fzf;fpaypd; gzp nghUshjhu mikg;GfSf;F KbTfis
vLf;f cjTk; tifapy; Kjd;ikahf epjpapay; njhh;ghd mstPL
nra;aj;jf;f jfty;fis mspg;gjhFk;”.
vdNt fzf;fpay; vd;gJ ,t;thW tiuaWf;fg;glyhk;.
,J epjp njhlh;ghd eltbf;iffis gjpT nra;tJ>

tifgLj;JtJ> njhFj;jspg;gJ> gFg;gha;T nra;tJ kw;Wk;
tpsf;FtjhFk;> NkYk; Nkw;fz;l KbTfis NjitgLk;
egh;fSf;F jfty; njhptpg;gjhFk;.
Nkw;fz;l tiutpyf;fzk; fzf;fpaypd; gpd;tUk; gzpfis

gl;baypUfpwJ.
1. gjpT nra;jy;
gjpT nra;jy; vd;gJ fzf;fpaypd; mbg;gil gzpahFk;.

Kf;fpakhf> ,J epjprhh; eltbf;iffis gjpTnra;tJ kw;Wk;
mij cWjpnra;tjpy;iy> cz;ikapy; Kiwahd tifapy; gjpT
nra;tij cWjpnra;fpwJ. gjpT nra;jy; vd;gJ ‘Fwpg;Ngl;by;’
gjpT nra;ag;gLfpwJ. Fwpg;NgL NkYk; gy Jiz VLfshf
gphpf;fg;gLfpwJ. mjhtJ> nuhf;ff; Fwpg;NgL (nuhf;f
eltbf;iffis gjpT nra;tjw;F)> nfhs;Kjy; Fwpg;NgL (fld;
nfhs;Kjiy gjpT nra;tjw;F)> tpw;gid Fwpg;NgL (fld;
tpw;gidia gjpT nra;tjw;F) kw;Wk; gy. vj;jid JizNaLfs;
guhkhpf;fg;glNtz;Lk; vd;gJ mt;tpahghuj;jpd; msT kw;Wk;
jd;ikia nghWj;jjhFk;.
2. tifgLj;Jjy;
tifgLj;Jjy; vd;gJ gjpT nra;ag;gl;l tzpf

eltbf;iffis Kiwahf gFg;gha;T nra;J Fwpgpl;l jd;ik
nfhz;l eltbf;iffis Xhplj;jpy; FOthf;Ftij Fwpg;gjhFk;.
,t;thW tifgLj;Jk; Kiwf;F fzf;fpaypy; ‘NgNuL’ vd;W
miof;fg;gLfpwJ. ,jpy; xt;nthU fzf;fpw;Fk; jdpg;gj;jp
xJf;fg;gLfpwJ> mg;gj;jpapy; xNukhjphp jd;ik nfhz;l
eltbf;iffs; vLj;J vOjg;gLfpwJ. cjhuzkhf> Nghf;Ftuj;J
nryTfs;> mr;R kw;Wk; vOJnghUs;> tpsk;guk; Nghd;w jdpj;jdp
fzf;Ffs; Vw;gLj;jg;glyhk;. ,it njhlh;ghd nryTfs;
Fwpg;ngl;by; gjpT nra;ag;gl;ljw;F gpwF jdpj;jdp jiyg;Gfspy;
gphpf;fg;gl;l NgNuLfspy; vLj;J vOjg;gLk;. ,J xt;nthU
jiyg;GfspYk; nkhj;jkhf vt;tsT nryT nra;ag;gl;bUf;fpwJ
vd;gij mwpe;Jnfhs;s cjTfpwJ.
7
3. njhFj;jspj;jy;
,J fzf;fpay; mwpf;iffspd; mf kw;Wk; Gw

gad;ghl;lhsh;fs; Ghpe;Jnfhs;Sk; kw;Wk; gad;gLj;Jk; tifapy;
tifgLj;jg;gl;l jfty;fis mspg;gij Fwpf;fpwJ. ,J gpd;tUk;
fzf;Ffis jahh; nra;a tif nra;fpwJ. (m) ,Ug;gha;T (M)
tUtha; mwpf;if (,) ,Ug;Gepiy Fwpg;G.
4. epjprhh; eltbf;iffis ifahs;tJ
fzf;fpay; vd;gJ epjpj;jd;ikAila gzj;jhy; mstPL

nra;af;$ba eltbf;iffis gjpT nra;tjhFk;. epjp
jd;ikapy;yh eltbf;iffs; fzf;fpapaypy; gjpT
nra;ag;gLtjpy;iy. cjhuzkhf> xU epWkk; ek;gpf;ifahd
mw;gzpg;Gld; nray;gLk; gzpahshfis ngWfpwJ> ,J
tpahghuj;jpw;F ngUk; mstpy; cjtpnra;fpwJ vdpDk; ,jpy; epjp
jd;ik ,y;iy ,ij gz mbg;gilapy; mstPL nra;a KbahJ>
vdNt ,ij fzf;fpaypy; gjpT nra;a KbahJ.
5. gFg;gha;T kw;Wk; tpsf;Fjy; (ca;j;Jzh;jy;)
gjpT nra;ag;gl;l epjpapay; jfty;fs; mjd; ,Wjp

gad;ghl;lhsh;fs; tpahghuj;jpd; ,yhgj;jd;ik kw;Wk; epjp
epiyia gw;wp xU jPh;khzj;jpw;F tUk; tifapy; gFg;gha;T
nra;ag;gl;L ca;j;Jzug;gl;l Ntz;Lk;. ,J NkYk; tpahghuj;jpd;
vjph;fhy jpl;lkpLjy;fSf;Fk; mitfis nray;gLj;Jtjw;Fk;
nfhs;iffis tbtikg;gjw;Fk; gad;gLfpwJ.
gFg;gha;jy; kw;Wk; ca;j;Jzh;jy; Mfpa ,U nrhw;fis

gpd;tUkhW NtWgLj;jyhk;. gFg;gha;T vd;gJ epjp mwpf;iffspy;
cs;s jfty;fis Kiwahf tifgLj;Jtij Fwpf;Fk;. epjp
mwpf;iffspy; cs;s jfty;fs; gFg;gha;T nra;J
vspikg;gLj;jg;gl;L jug;gltpy;iy vdpy; Neubahf gad;
mspf;fhJ. cjhuzkhf> epjpepiy mwpf;ifapy; ‘elg;G nrhj;Jfs;’
njhlh;Gila ,zq;fs; xU ,lj;jpYk;> ‘elg;G nghWg;Gfs;’
njhlh;Gila ,zq;fs; xU ,lj;jpYk; gjpag;gl;bUf;Fk;. ,J
Neubahf gadspf;fhJ. ca;j;Jzh;jy; vd;gJ epjpepiy
mwpf;iffspypUe;J vspikg;gLj;jg;gl;l jfty;fspd; mh;j;jk;
kw;Wk; Kf;fpaj;Jtj;ij tpsf;FtjhFk;.
vdpDk; gFg;gha;Tk; ca;j;Jzh;jYk; xd;Nwhnlhd;W

njhlh;Gila gadspf;f$baitahFk;. ca;j;Jzh;j;Yf;F
gFg;gha;T mtrpakhFk;> gFg;gha;T vd;gJ ca;j;Jzj;jy;
,y;yhky; gadspfhfhJ.
8
6. jftyspj;jy;
fzf;fpay; jfty;fs; Kiwahf nghUs;rhh;e;j tpjj;jpy;

gf;ggha;T nra;ag;gl;L ca;j;Jzug;gl;l gpwF> mJ Njitahd
egh;fSf;F Kiwahd tpjj;jpy; jfty; mspf;fg;gl Ntz;Lk;. ,J
fzf;fpay; mwpf;iffs; jahhpj;J gfph;e;jspj;jy; %yk;
nra;ag;gLfpwJ> ,jpy; tof;fkhd tUgha; mwpf;if kw;Wk;
,Ug;Gepiyf; Fwpg;G kl;Lky;yhky;> fzf;fpay; $Ljy;
tptuq;fq;fshd fzf;fpay; tpfpjq;fs;> tiuglk;> epjp Xl;l
mwpf;if> nuhf;f Xl;l mwpf;if Nghd;witAk; mlq;Fk;. ,jpy;
xU fzf;fhshpd; Kd;ndLj;jy;> fw;gid kw;Wk; mthpd;
GJikahd nray;ghLfs; Nrhjid nra;ag;gLfpwJ.
1.2.2 fzf;fpaypd; tuyhw;W kw;Wk; Nkyhz;ik gzpfs;
Kd;dh;> fzf;fpaypd; gzp vd;gJ tpahghuj;jpy; Vw;gl;l

eltbf;iffis Jy;ypakhf gjpTnra;tJ kl;LkhFk;. ,g;gzp
gpd;tUtdtw;iw nfhz;Ls;sJ.
x tzpf eltbf;iffis Fwpg;Ngl;by; gjpe;J mij

guhkhpg;gJ.
x ,t;thW gjpag;gl;l jfty;fis gy;NtW NgNul;L
fzf;Ffspy; vLj;njOJjy;.
x tpiuthf kjpg;gha;T nra;tjw;F Vw;w tifapy; RUf;fkhf
njhFj;jspj;jy;.
x ,t;tif fzf;fpay; fzf;NfLfs; guhkhpg;gJ
kl;Lky;yhky; tzpfj;jpd; epfu Kbtpid jUfpwJ.
x ,Ug;Gepiyf; Fwpg;ig jahhpg;gJ tzpfj;jpd; epjp epiyia
czh;j;JfpwJ.
x gFg;gha;T nra;ag;gl;l fzf;fpay; jfty;fsi NtW gy
Nehf;fq;fSf;Fk; gad;gLfpwJ.
x ngwg;gl;l epjpapay; jfty;fs; chpikahsh;fs;>
ruf;fspg;Nghh;> muR> Muha;r;rpahsh;fs; Nghd;w tzpfj;jpy;
mf;fiuAs;s egh;fSf;F jftyspf;fg;gLfpwJ.
Nkyhz;ik gzpfs;
xU mikg;gpy;> Nkyhz;ik midj;J tifahd

KoTfisAk; vLf;fNtz;bAs;sJ. ,t;thW vLf;fg;gLk; KbT
RKfkhfTk; midj;J jug;gpdUf;Fk; gads;sjhfTk; ,Uf;f
Ntz;Lk;> ,jw;F Nkyhz;ik fzf;fpayhy; toq;fg;gl;l fle;j
9
fhy jfty;fis kjpg;gPL nra;fpwJ. ,it Nkyhz;ik gzpfs;
MFk;. fzf;fpaypd; Ie;J Nkyhz;ik gzpfs; gpd;tUkhW.
x epjpapay; nfhs;iffis fl;Lg;gLj;JtJld; Gjpa

jpl;lq;fis tFg;gjw;F cjTfpwJ.
x jpl;lg;gl;bay;fs; jahhpf;fg;gl;L vjph;fhy
eltbf;iffSf;fhd nkhj;j nryTfs; Kd;jPh;khdpf;fg;gLfpwJ.
x nra;ag;gl;l Ntiy kw;Wk; Md nryTfis xg;gpl;L
mlf;ftpiy fl;Lg;ghL Nkw;nfhs;sg;gLfpwJ.
x Nkyhz;ik jdJ gzpahsh;fspd; jpwikia kjpg;gpl
Njitahd fzf;fpay; jfty;fis mspf;fpwJ.
x xl;Lnkhj;jkhf ele;j Ntiyfspy; cs;s jtWfs; kw;Wk;
gpiofis fz;lwpa gad;gLfpwJ.
1.2.3 fzf;fpay; jfty;fspd; gy;NtW gad;ghl;lhsh;fs;
fzf;fpay; vd;gJ chpikahsh;fSf;Fk; Nkyhz;ikf;F

Kf;fpakhd xd;whFk;. vdpDk; ruf;fspj;Njhh;> KjyPl;lhsh;fs;>
gzpahsh;fs; Nghd;w epWtdj;Jld; njhlh;Gila VidNahhUk;
fzf;fpay; jfty;fis mwpe;Jnfhs;s Mh;tkhf cs;sdh;.
1. chpikahsh;
xU tpahghu epWtdj;jpd; Kf;fpakhd nehf;fk; ,yhgk;

<l;LtjhFk;. epWtdj;jpy; Kjypl;L elj;jp tUk;
chpikahsh;fSf;F epWtdj;jpd; ,yhgj;jd;ik kw;Wk; mjd; epjp
epiyia mwpe;Jnfhs;tJ Kjd;ikahdjhFk;.
2. Nkyhsh;fs;
jdpshs; tzpfj;jpy; epWtd chpikahsNu eph;thfKk;

nra;fpwhh;. $l;lhz;ik epWtdj;jpy; ikdj;J $l;lhspfSNkh
my;yJ rpyNuh eph;thfj;jpy; gq;nfLj;Jnfhs;fpd;wdh;. vdNt
,t;tif tzpfq;fspy;; chpikahsh;fNs Nkyhsh;fshf
,Uf;fpd;wdh;. $l;Lg;gq;F epWk tif tzpfj;jpy; epWkj;jpd;
chpikahsh;fSk; Nkyhz;ikAk; gphpf;fg;gl;Ls;sJ.
ngUk;ghd;ikahd epWk mikg;Gfspy;> gq;Fjhuh;fs;
Kjyspg;Nghuhf kl;Lk; cs;sdh;> mjd; eph;thfk; Njh;e;j
Nkyhsh;fsplk; xg;gilf;fg;gLfpwJ. ,t;thwhd; mikg;Gfspd;
fzf;fpay; jfty; ntspghLfs; epWtdj;jpd; ,yhg jd;ikiaAk;
epjpepiyiaAk; vt;thW ,Ue;jJ> vjph;fhyj;jpy; vt;thW
Nkk;gLj;jyhk; vd;W jpl;lkpl Nkyhsh;fSf;F nghpJk; cjTfpwJ.
10
3. fldPe;Njhh;
fldPe;Njhh;vd;Nghh; epWtdj;jpw;F fld; mspj;Njhh; Mth;.

,th; jhd; mspj;j fld; njhif kw;Wk; mjw;fhd
tl;bj;bjhifia jpUk;g nrYj;Jk; tifapy; epWtdk; cs;sjh
vd mwpe;Jnfhs;s Mh;tkha; cs;sdh;. ,it epjpepiy
mwpf;iffs; %k; G+h;j;jpnra;ag;gLfpwJ.
4. tUq;fhy KjyPl;lhsh;fs;
rpy egh;fs; gq;Ffis vjph;fhyj;jpy; thq;Ftjd; %yk;

epWtd KjyPl;lhsh;fshf Kw;gLth;. mth;fs; epWtdj;jpd;
,yhgj;jd;ik kw;Wk; epjpepiyia mwpe;Jnfhs;s Kw;gLth;.
epjpepiy mwpf;iffis gbg;gjd;%yk; mth;fs; mij
njhype;Jnfhs;syhk;.
5. muR
thp fzf;fpLjy;> njhHpyhsh; kw;Wk; epWkq;fspd;

tpjpfspd;gb muR xU epWtdj;jpd; epjpepiy mwpf;iffis
mwpe;Jnfhs;s Mh;tkha; cs;sJ. Njit Vw;gLk;gl;rj;jpy; muR
jd; mjpfhhpfis nfhz;L xU epWtdj;jpd; fzf;fpay;
gjpNtLfis Nrhjidaplr;nrhy;yyhk;.
6. Fbkfd;fs;
xU rhjhud Fbkfd; tq;fp> Nfhtpy;> vhpthA>

Nghf;Ftuj;J> kpd;rhuk; Nghd;W jhd; md;whlk; fle;JtUk;
nghUs; my;yJ Nritfis mspf;Fk; epWtdq;fspd; fzf;fpay;
tptuq;fis mwpe;Jnfhs;s Mh;tkha; ,Uf;fyhk;. gue;jNfhzj;jpy;
ghh;f;fg;Nghdhy;> xU Fbkfd; thf;fspf;Fk; kw;Wk; thpnrYj;Jk;
chpikAld; muR epWkq;fs; kw;Wk; nghJNrit toq;Fk;
epWtdq;fspd; fzf;Ffis mwpe;Jnfhs;tjpy; Mh;tg;glyhk;.
1.3 fzf;fpaypd; Nehf;fq;fs;
fzf;fpaypd; Kf;fpakhd Nehf;fq;fs; fPNo

tpthjpf;fg;gl;Ls;sd.
1 Kiwahd VLfis guhkhpj;jy;
fzf;fpay; epjpapay; eltbf;iffs; njhlh;ghd Kf;fpa

gjpNtLfis gjpe;J guhkhpf;fpwJ. fzf;fpay; ,y;yhjgl;rj;jpy;
midj;J fzf;fpay; jfty;fisAk; xU kdpj %isahy;
11
Nrkpj;J itg;gNjh NjitahdNghJ mj;jfty;fis mspg;gNjh
,ayhj xd;whFk;.
2. tzpf nrhj;Jfis ghJfhf;f
fzf;fpay; tzpf nrhj;Jfis mePjpahfTk;

Njitapy;yhkYk; gad;gLj;JtjpypUe;J ghJfhf;fpwJ. ,J tzpf
chpikahsh;fSf;Fk; Nkyhsh;fSf;Fk; fzf;fpay; fPo;fz;l
jfty;fis mspg;gjd;%yk; rhj;jpakhfpwJ.
(m) tpahghuj;jpy; mjd; chpikahsh; KjyPL nra;j

njhif.
(M) tpahghu epWtdk; gpwUf;F nrYj;jNtz;ba njhif

vt;tsT?
(,) tpahghu epWtdk; gpw egh;fsplkpUe;J ngwNtz;ba

njhif vt;tsT?
(<) tpahghu epWtdk; (m) epiyr;nrhj;Jfs; (M) ifapy;

cs;s nuhf;fk; (,) tq;fpapy; cs;s nuhf;fk; (<) %yg;nghUs;
,Ug;G> gFjp tpidKbe;j nghUs; kw;Wk; KOtJk; tpidKbe;j
nghUs; vd;fpw tifapy; vt;tsT chpajhf nfhz;Ls;sJ.
Nkw;fz;l jfty;fs; chpikahsUf;F jd; tpahghu epjpia

gad;gLj;jhkYk;> Njitf;F Fiwthf gad;gLj;jg;gl;Ls;sjh
vd;gij mwpa cjTfpd;wd.
3. epWtdj;jpd; ,af;f ,yhgk; my;yJ el;lj;ij mwpa
fzf;fpay; epWtdj;ij ,af;Ftjd; %yk; mJ <l;ba

epfu ,yhgk; my;yJ el;lj;ij fz;lwpa cjTfpwJ. ,J xU
Fwpg;gpl;l fhyj;jpy; ngw;w tUgha; kw;Wk; nra;j nryTfis
Kiwahf gjpe;J tUtjhy; fzf;fpl KbfpwJ. ,jidf;nfhz;L
Mz;bWjpapy; ,yhg el;lf; fzf;F jahh;nra;ag;gLfpwJ> ,jpy;
nryTfis tpl kpFjpahf cs;s tUtha; ,yhgk; vdg;gLfpwJ>
khwhf tUthiaf; fhl;bYk; kpFjpahf cs;s nrytpdk; el;lk;
vd miof;fg;gLfpwJ.
,yhg el;l fzf;F epWtd Nkyhz;ik> KjyPl;lhsh;fs;>

fldPe;Njhh;> Nghd;NwhUf;F me;epWtdk; ,yhgfukhf
elj;jg;gLfpwjh ,y;iyah vd;gij mwpa gad;gLfpwJ. mt;thW
epWtdk; ,yhgfukhf elj;jg;gltpy;iy vdpy; mjw;fhd
12
fhuzq;fs; tprhuid nra;ag;gl;L mjh;fhd jPh;T eltbf;iffs;
vLf;fg;gLfpd;wd.
4. tpahghuj;jpd; epjpepiyia mwpe;Jnfhs;s
epWtdj;jpd; ,yhg el;l fzf;F xU Fwpg;gpl;l

fhyf;fl;lj;jpy; me;epWtdk; <l;ba ,yhgk; my;yJ el;lk;
vt;tsT vd;gij jUfpwJ. ,Jkl;LNk NghjhJ. me;epWtd
chpikahsh; mjd; epjpepiyia mwpe;Jnfhs;tJk; kpf
Kf;fpakhFk;. mjhtJ> tpahghuj;jpy; mthpd; epiy vd;d>
mtUf;F nrhe;jkhdJ vd;d> mth; gpwUf;F nrYj;j Ntz;baJ
vd;d?. ,yhg el;lf; fzf;F;Nehf;fq;fis ,Ug;Gepiy Fwpg;G
epiwTnra;fpwJ. ,Ug;Gepiyf; Fwpg;G vd;gJ xU Fwpg;gpl;l
ehspy; tpahghuj;jpd; nrhj;J nghWg;Gfis cs;slf;fpa xU
mwpf;if MFk;. ,J epWtdj;jpd; epjpepiyia ntspg;gLj;Jk;
xU mstPlhf Nrit nra;fpwJ.
5. rhpahd KbTfis vLf;f cjtp Ghpa
fzf;fpay; vd;gJ jw;fhyj;jpy; jfty;fis jpul;b

gFg;gha;T nra;J Njitahd tptuq;fis rhpahd Neuj;jpy;
rhpahd egh;fsplj;jpy; rhpahd KoTfs; vLf;f trjpahf
toq;Ftjhf cs;sJ. mnkhpf;f fzf;fpay; fofKk; ‘fzf;fpay;’
vd;fpw thh;j;ijia tiutpyf;fzk; jUk;NghJ ,ij mOj;jkhf
TWfpwJ. mJ jdJ tiutyyf;fzj;jpy; “fzf;fpay; vd;gJ
fz;lwptJ> mstpLtJ kw;Wk; nghUshjhu tptuq;fis
gad;ghl;lhsh;fSf;F KbntLf;Fk; nghUl;L jfty;fis
mspg;gjhFk;” vd tiuaWf;fpwJ.
cz;ikapy; ,J xU vspjhd gzp ,y;iy. vdpDk;

gy;NtW rh;tNjr fzf;fpay; fofq;fs; Fwpg;ghf rh;tNjr
fzf;fpay; ju eph;za FO ,jpy; cs;s gpur;ridfis rhpnra;a
Kad;W mjpy; ntw;wpAk; fz;Ls;sJ.
1.4 fzf;fpaYk; ,ju ghlq;fSk;
fzf;fpay; vd;gJ ,ju rpy ghlq;fNshL neUq;fpa

njhlh;GilaJ. vdNt fzf;fhsh;fs; jq;fs; gzpia jpwk;gl
nra;a mg;gbg;gl;l ghlq;fspd; eilKiw mwpit ngw;wpUg;gJ
mtrpakhFk;. fzf;fpaYf;Fk; ,ju ghlq;fSf;fSf;fpilNaahd
njhlh;G fPNo tpsf;fg;gl;Ls;sJ.
13
fzf;fpay; kw;Wk; nghUshjhuk;
nghUshjhuk; vd;gJ gw;whf;Fiwahd tsq;fis nfhz;L

kdpj Njitfis G+h;j;jp nra;a vLf;fg;gLk; KbTfis
Fwpf;fpwJ. tsq;fis jpwikahf gad;gLj;JtJ Fwpg;ghf
gw;whf;Fiwahd tsq;fis gad;gLj;JtJ vd;gJ tzpfk kw;Wk;
ehl;bd; nghUshjhuj;jpw;Fk; Kf;fpakhd xd;whFk;.
fzf;fpay; vd;gJ tzpfj;jpd; Nkyhz;ik rhpahd

KbTfis vLf;f VJthf Njitahd jfty;fis mspf;Fk; xU
mikg;ghff; fUjg;gLfpwJ. cz;ikapy;> rpy fzf;fpay; rhuhj
jfty;fSk; KbTfs; vLf;f Njitg;gLfpwJ. KbntLj;jYf;F
mbg;gilahd ngUk;ghd;ikahd rhh;G jfty;fis fzf;fpay;
mspf;fpwJ. xU tzpf Nkyhz;ikapd; Kf;fpa Nehf;fk; mjd;
KjyPl;lhsh;fspd; tsj;ij cr;rg;gLj;JtjhFk;. nghUshjhuj;jpd;
Kf;fpa Nehf;fKk; ,JNtahFk;. gw;whf;Fiwahd tsq;fis
jpwikahf gad;gLj;Jtjd; %yk; ehl;bd; tsj;ij mjpfhpf;f
KbAk;. vdNt> gw;whf;Fiwahd tsq;fis jpwikahf
jepWtdj;jpw;F my;yJ ehl;bd; nghUshjhuj;jpw;F gad;gLj;JtJ
vd;fpw Nehf;fq;fs; mbg;gilapy; fzf;fpaYk; nghUshjhuKk;
xd;whfpwJ. NkYk; xU fzf;fhsh; nghUshjhu epGdhplkpUe;J
nrhj;Jfis kjpg;gpLjy;> tUtha;fis fz;lwpjy;> Kjiy
eph;tfpj;jy; Nghd;w Nahridfis ngWfpwhh;. vdNt
fzf;fhsh;fs; jq;fs; Njitfs; kw;Wk; tiunty;iyfshy;>
,yhg el;lf; fzf;F;j Nahridfis Vw;Wf;nfhs;fpd;wdh;.
nghUshjhu fUj;Jfspd;gb xU nrhj;jpd; elg;G kjpg;ghdJ
mjdhy; vjph;fhyj;jpy; <l;lg;gLk; tUgha;fisAk;
cs;slf;fpajhFk;. cz;ikapy; ,t;thW nrhj;Jfis kjpg;gply;
kpf;f fbdkhd xd;whFk;. xU nrhj;jpdhy; vjph;tUk;
ePz;lfhyj;jpy; Vw;gLk; tUthia fzf;fpLtJ ,ayhj xd;whFk;.
vdNt fzf;fhsh; rhj;jpakhff;$ba Kiwapy; nrhj;Jfis
kjpg;gpLfpwhh;. mjhtJ nrhj;jpd; kjpg;G jjd; mlf;f tpiy
my;yJ mij thq;Ftjw;F nrYj;jpa njhifapd; mbg;gilapy;
nra;ag;gLfpwJ. mNj Nghy> fzf;fhsh;fspd; fUj;Jg;gbahd
tpspk;G nryT (Marginal cost) vd;gJ nghUshjhu epGdh;fspd;
fUj;Jg;gbahd tpspk;G nrytpypUe;J NtWgLfpwJ.
fzf;fhsh;fspd; fUj;Jg;gb tpspk;G nryT vd;gJ

khWgLk; nryT MFk;> mjhtJ cw;gj;jp msit nghWj;J
khWgLk; nrythFk;. vdNt cw;gj;jp mstpy; khw;wk;
Vw;gLk;NghJ mjd; mlf;f tpiyAk; tpfpjhr;rhu mstpy;
KhWgLfpwJ. ,jpy; xU myFf;fhd mlf;ftpiy epiyahf
cs;sJ. vdpDk; nghUshjhu epGeh;fspd; fUj;Jg;gb TLjyhf
xU myfpid cw;gj;jp nra;Ak;NghJ MFk; $Ljy; nryit
14
Fwpf;fpwJ. xU myfpw;fhd nryT Ke;ja nryit tpl
$LjyhfNth my;yJ FiwthfNth ,Uf;fyhk;. cjhuzkhf>
cah;e;Jnry; tpisT tpjpapd;gb> xU myfpw;fhd cw;gj;jp nryT
FiwfpwJ. Fiwe;J nry;tpisT tpjpapdpgb xU myfpw;fhd
cw;gj;jp nryT mjpfhpf;fpwJ.
fzf;fpay; kw;Wk; Gs;spapay;
Gs;spapay; vd;gJ vz;fspd; mwptpayhFk;. ,J

tptuq;fis Nrfhpg;gJ> tifg;gLj;JtJ> gFg;gha;T nra;tJ
kw;Wk; ca;j;Jzh;j;JtJ Nghd;wtw;Wld; njhlh;Gila fzpj
tptuq;fs; kw;Wk; Gs;spapay; fUtpfs; njhh;GilajhFk;.
Gs;spapay; vd;gJ Nkyhz;ik vLf;Fk; KbTfspy; ngUk; mstpy;
gad;gLj;jg;gLfpwJ.
fzf;fpay; vd;gJ xU Kf;fpakhd jftyspf;Fk;

fUtpahFk;. gq;Fjhuh;fs;> fldPe;Njhh;> epWtdq;fs; Nghd;w
ntspahl;fSf;Fk;> Nkyhz;ik Nghd;w epWtdj;jpd; cs; cs;s
egh;fSf;Fk; epWtdj;jpd; nray;ghLfs; njhh;ghd mj;jpahtrpa
jfty;fis fzf;fpay; toq;FfpwJ.
fzf;fpay; Gs;spapaYld; kpf neUq;fpa njhh;G

nfhz;Ls;sJ. fzf;fpay; jfty;fis Nrfhpg;gJ> gFg;gha;T
nra;tJ kw;Wk; ca;j;Jzh;j;JtJ Nghd;wtw;wpy; gy Gs;spapay;
cj;jpfs; gad;gLj;jg;gLfpd;wd. cjhuzkhf> fzf;fpay;
fpfpjq;fs; fzf;fpl Gs;spapay; gad;gLj;jg;gLfpwJ. Fwpg;ghf
ruhfhp fz;lwpa ,J gad;gLj;jg;gLfpwJ. ,NjNghy> khwpfspd;
njhlh;G gFg;gha;T (Regression) vjph;fhy fzf;fpay; jfty;fis
Kd;fzpf;f jpl;lg;gl;bay; kw;Wk; mlf;ftpiy fl;Lg;ghL
Nghd;wtw;wpw;F mjpfkhf gad;gLfpwJ. jpl;l khwpypfs;> xl;LwT
nfO Nghd;wit %yjd jpl;lg;gl;bay; jahhpg;gjpy;
gad;gLj;jg;gLfpd;wd. FwpaPl;L vz; (Index Number)> fzf;fpaypy;
tpiy khWghl;L fUj;jpd; mbg;gilapy; nrhj;Jfspd; elg;G
kjpg;ig fz;lwpa gad;gLj;jg;gLfpwJ.
fzf;fpay; kw;Wk; fzpjtpay;
fzf;fpay; fdpjtpaYlDk; neUf;fkhd njhh;G

nfhz;Ls;sJ. fzf;fpay; vd;gJ ,ul;il gjpT Kiw vd;fpw
fUj;jpd; mbg;gilapy; Nkw;nfhs;sg;gLfpwJ> ,J fdpjtpay;
rkd;ghl;bd;gb gjpT nra;ag;gLfpwJ. ,J kpfg;gpugykhf
“fzf;fpay; rkd;ghL” vd;W miof;fg;gLfpwJ. fzf;fpay;
fzf;fPLfSf;Fk;> mstPLfSf;Fk; fdpjtpay; mwpT Kf;fpakhf
Njitg;gLfpwJ. cjhuzkhf> Nja;khdk; fzf;fpl> thlif
15
nfhs;Kjy; Kiwapy; nuhf;f tpiy fzf;fpl> fld; ngw;wij
jpUk;gr; nrYj;Jtjw;F> jtidj; njhif fzf;fpl> Fj;jif
thlif fzf;fpl;L nrYj;j Nghd;w gy;NtW fzf;fpay;
fzf;fPLfSf;F fdpj cj;jpfs; mj;jpahtrpakhfpwJ.
fzf;fpaypy; fdpdpapd; mwpKfk; fzf;fhsh;fSf;F

fzf;fpaypy; fdpj gad;ghl;il mjpfg;gLj;jpAs;sJ. jw;NghJ
fzf;fhsh;fs; jq;fsJ KbntLj;jy; gzpfspy; gy;NtW
Gs;spapay; kw;Wk; nghUshjhu fzf;fpay; khjphpfis mjpfkhf
gad;gLj;Jf;pd;wdh;. fzf;fpaypy;> fdpj gad;ghLfSf;F Nky;
gy;NtW nra;gzp Ma;T (Operation Research) cj;jpfs;
gad;gLj;jg;gLfpd;wd. ,tw;iw ghh;f;Fk;NghJ xU ey;y
fzf;fhsh; xU ey;y fdpj mwpTilatuhfTk; ,Uf;fNtz;Lk;
vdj; njhpfpwJ.
fzf;fpay; kw;Wk; rl;lk;
xU tzpf epWtdkhdJ rl;lj;jpw;F cl;gl;Nl

elj;jg;gLfpwJ. xU fzf;fhsh; fzf;fpay; tptuq;fis
gjpTnra;tJ> ghFgLj;JtJ> njhFg;gJ kw;Wk; mij
jftyspg;gJ Nghd;wtw;iw nra;fpwhh;. ,aw;ifahf>
,e;eltbf;iffs; mt;tpahghu epWtdj;jpd; tpjpfSf;F fl;Lg;gl;L
eilngWfpwJ. rpy rl;lq;fs; midj;J tif tzpf
eltbf;iffSf;Fk; nghJthdjhf cs;sJ. cjhuzk;> ,e;jpa
xg;ge;jr; rl;lk;> ruf;Ffs; tpw;gidr; rl;lk;> nrythzpfs;
Kwpr;rl;lk; Nghd;wit. rpy rl;lq;fs; Fwpg;gpl;l tif tzpf
epWtdq;fis kl;Lk; fl;Lg;gLj;Jfpd;wd. cjhuzk;> ,e;jpa
epWkr; rl;lk;> $l;Lg;gq;F epWkq;fis fl;Lg;gLj;JfpwJ>
tq;fpapay; fl;Lg;gl;Lr; rl;lk;> tq;fpapay; epWkq;fis kl;Lk;
fl;Lg;gLj;JfpwJ. fhg;gPl;Lr; rl;lk; fhg;gPl;L epWkq;fis kl;Lk;
fl;Lg;gLj;JfpwJ. gy;NtW tifahd tzpf epWtdq;fSf;F
fzf;Ffis jahh;nra;Ak;NghJ> fzf;fhsh; mJ njhh;ghd rl;l
tpjpfis kdjpy; epWj;jp nra;a Ntz;oaJ mtfpakhfpwJ.
mNjNghy> njhopw;rhiyfs; rl;lk;> $yp nrYj;Jifr; rl;lk;>
Fiwe;jgl;r $yp eph;zar; rl;lk;> njhopyhsh;fs; Nrkfhg;G epjpr;
rl;lk; Nghd;w gy;NtW njhopw;rl;lq;fs; njhopyhsh;fSf;fhd
$yp> rk;gsk; kw;Wk; Vida gyd;fis newpKiwg;gLj;JfpwJ.
fzf;fhsh;fs; fzf;NfLf;s kw;Wk; ,ju VLfis gjpT nra;J
ghJfhf;Fk;NghJ Nkw;fz;l rl;lq;fspd; tpjpfis kdjpy; nfhz;L
nra;aNtz;Lk;.
16
jq;fs; Ghpjiy Nrhjpj;jy;
1. Vd; fzf;fpay; tzpfj;jpy; xU Kf;fpakhd fUtpahf

fUjg;gLfpwJ?
2. fzf;fpay; rkd;ghL vd;why; vd;d?
1.5 fzf;fpaypd; tiffs; / fpisfs; kw;Wk; mtw;wpd;

Nkyhz;ik gzpfs;
fzf;fpay; tptuq;fis gad;gLj;Jk; gy;NtW tifahd

egh;fspd; Njitia G+h;j;jp nra;tjw;fhf fzf;fpaypy; gy;NtW
tiffs; Nkk;gLj;jg;gl;Ls;sd. ,it ,uz;L ngUk; tiffshf
gpd;tUkhW gphpf;fg;gLfpwJ.
fzf;fpay;
epjpapay; fzf;fpay; Nkyhz;ik

fzf;fpay;
(m) epjpapay; fzf;fpay;
,J fzf;fpapyd; cz;ikahd tbtkhFk;. tpahghuj;jpd;

epjpepiy mwpf;ifia jahh;nra;J mij epWtdj;jpy;
mf;fiucs;sth;fshd gq;Fjhuh;fs;> fldPl;Lg; gj;jpuq;fs;
thq;fpath;fs;> fldPe;Njhh;> tq;fp kw;Wk; epjp epWtdq;fs;
MfpNahh; gad;gLj;jpnfhs;Sk; tifapy; ,yhg el;l fzf;F
kw;Wk; ,Ug;Gepiyf; Fwpg;G Mfpait xU Fwpg;gpl;lf;
fhyf;fl;lj;jpy; tpahghu epWtdk; vt;thW ,af;fg;gl;bUf;fpwJ
vd;gij ntspg;gLj;JfpwJ.
(M) Nkyhz;ik fzf;fpay;
,J Nkyhz;ikf;Fhpa fzf;fpayhFk;> mjhtJ tpahghu

Nkyhz;ik jdJ gzpfis nra;a Njitahd Kf;fpa
fzf;fpay; jfty;fis mspg;gjhFk;. yz;ld; Nkyhz;ik
fzf;fhsh;fs; gl;la fofj;jpd; $w;Wg;gb “Nkyhz;ik fzf;fpay;
vd;gJ xU Nkyhz;ik jd; epWtdj;jpy; nfhs;iffs;
mikf;fTk;> mjd; jpl;lkplYf;Fk; kw;Wk; epWtd nray;ghl;L
fl;Lg;gLj;jYf;F toptif nra;AkhW fzf;fpay; tptuq;fis
mspg;gjhFk;”. ,J fzf;fpay; tptuq;fspd; midj;J Vw;ghLfs;>
$l;L my;yJ rhpf;fl;ly;fis epWtdj;jpd; jiyik
17
Nkyhz;ikf;F epWtdj;ij fl;Lg;gLj;Jk; nghUl;L toq;FfpwJ.
,t;tpuq;fspd; epjp> mlf;ftpiy> ,yhgk; kw;Wk; gy tptuq;fs;
mlq;Ffpd;wd.
Nkyhz;ik fzf;fpay;> mlf;ftpiy fzf;fpay;>

jpl;lf;fl;Lg;ghL> ruf;fpUg;G fl;Lg;ghL> Gs;spapay; Kiwfs;> mfj;
jzpf;if Nghd;w gytw;iw cs;slf;fpAs;sJ.
Nkyhz;ikf; fzf;fpaypd; gad;fs;
Nkyhz;ik fzf;fpay; Nkyhz;ikapd; midj;J

tifahd gzpfSf;Fk; gads;s Nritfis jUfpwJ.
Nkyhz;ikapd; mog;gil gzpfshtd (m) jpl;lkply; (M)
fl;Lg;gLj;Jjy; (,)xUq;fpizj;jy; (<) mikj;jy; (c)
Cf;fg;gLj;Jjy; kw;Wk; (C) jfty; njhlh;G nra;jy;.
Nkyhz;ikapy; Nkw;fz;l gzpfs; nrk;ikahf eilngw
Nkyhz;ik fzf;fpay; nghpJk; cjTfpwJ. mit fPNo
tpsf;fg;gl;Ls;sd.
(m) jpl;lkply;
,J nfhs;iffis tbtikj;jy;> Nehf;fq;fis

jPh;khzpj;jy; kw;Wk; Nehf;fq;fis miltjw;F Njitahd
epfo;r;rp epuy;fis mikf;fpwJ. ,t;tif gzpfs; nrk;ikahf
eilngw Nkyhz;ik fzf;fpay; Kf;fpa gq;fpid tFf;fpwJ.
jpl;lkply; kw;Wk; KbTfis jpwd;gl vLf;f VJthf jf;f
jfty;fis RUf;fkhfTk; Vw;w tifapy; khw;wpAk; Nkyhz;ik
fzf;fpay; jUfpwJ.
(M) fl;Lg;gLj;Jjy;
,J epWtdj;jpd; cz;ikahd nray;ghL Kd;dNu

Nkyhz;ikahy; jpl;lkplg;gl;l nray;ghl;Lld; xj;JNghfpwjh
vd;fpw Nehf;fpy; epWtdj;jpd; nray;ghl;il kjpg;gpLfpwJ. ,jpy;
VNjDk; NtWghL ,Ug;gpd; mjid rhpnra;a Njitahd jPh;T
eltbf;iffis Nkyhz;ik nra;fpwJ. jpl;lf;fl;Lg;ghLfs;>
juepiy mlf;ftpiy> Jiwthhpahd nray;ghLfs; mwpf;if
Nghd;wit epWtdj;jpd; jpwikahd nray;ghLfis kjpg;gpl
nghpJk; cjTfpwJ. fl;Lg;ghl;lhsh; vd;fpw fpjj;jpy; xU
Nkyhz;ik fzf;fhsh; xU mikg;gpd; KOtijAk; fl;Lg;gLj;Jk;
tpjj;jpy; fl;likf;fg;gl;Ls;sJ.
18
(,)xUq;fpizj;jy;
epWtdj;jpd; xl;Lnkhj;j Nehf;fj;ij milAk; nghUl;L

epWtdj;jpd; gy;NtW rpW cl;gphpTfis ,izg;gJ
xUq;fpizj;jy; vdg;gLk;. cw;gj;jp> nfhs;Kjy;> epjp>
gzpahsh;fs;> tpw;gid Nghd;w cl;gphpTfis xUq;fpizj;jy;
vd;gJ mtrpakhFk;. jpwikahd xUq;fpizg;G vd;gJ>
Jiwthhpahd jpl;lg;gl;bay; guhkhpj;jy;> mwpf;iffs; jahhpj;jy;
Nghd;w Nkyhz;ik fzf;fpay; gzpfshy; rhj;jpakhfpwJ.
(<) mikj;jy;
xU tpahghu mikg;gpw;Fs; mjpfhuq;fisAk;

nghWg;GfisAk; fz;lwpa epWtd nray;ghLfis Fog;gLj;Jjy;
mikj;jy; vdg;gLk;. ,q;NfAk; Nkyhz;ik fzf;fpay;
ngUk;gq;fhw;WfpwJ. xl;Lnkhj;j epWtd mikg;Gk; gy;NtW
nghUj;jkhd ,yhgk; my;yJ mlf;ftpiy ikaq;fshf
gphpf;fg;gLfpwJ. xt;nthU ikaj;jpd; jpwikahd mff; fl;Lg;ghL
kw;Wk; mfj; jzpf;if mikg;GfSk; epWtdj;jpd; jpd;dkhd
tpahghu fl;likg;ig mikg;gjw;F cjTfpwJ.
(c) Cf;fg;gLj;Jjy;
,J tpahghu mikg;gpy; cah;e;j mstpshd Neh;ikia

cUthf;FtjhFk;. ,J epWtdj;jpy; gzpahw;Wk; xt;nthUtUk;
epWtdj;jpd; Nehf;fj;ij mila jq;fs; gq;fspg;ig KOikahf
mspf;Fk; R+oy; epytNtz;Lk;. epWtdj;jpy; cs;s cah;
mjpfhhpfs; ahh; ahiu gjtpNaw;wk;> gjtpapwf;fk;> ahUf;F
ntFkjpaspg;gJ> ahh;ahh; jz;bf;fg;glNtz;Lk; vd;gdtw;iw
mwpAk; epiyapy; ,Uf;f Ntz;Lk;. fhye;NjhUk; mspf;fg;gLk;
Jiwthhpahd ,yhg el;l mwpf;if> jpl;lg;gl;bay;> mwpf;iffs;
Nghd;wit ,e;Nehf;fq;fis mila cjTfpd;wd.
(C) jfty; njhlh;G nra;jy;
,J epWtdj;jpd; mf kw;Wk; Gw egh;fSf;F epWtdk;

njhlh;Gila fzf;fpay; jfty;fs; kw;Wk; KbTfis
njhpgpg;gjhFk;. Nkyjpfhhpfspd; Mizfs; fPo; gzpahw;Wk;
gzpahh;fSf;F mDg;gg;glNtz;Lk; mNjNghy fPo; gzpahw;Wk;
gzpahsh;fs; nra;j Ntiyfs; njhlh;ghd mwpf;iffs; Nky;
mjpfhhpfSf;F mDg;g Ntz;Lk;. NkYk; Nkyhz;ik> fldPe;Njhh;>
vjph;fhy KjyPl;lhsh;fs;> gq;Fjhuh;fs; Nghd;NwhUf;F epWtdj;jpd;
tsh;r;rp> epjpepiy Mfpatw;iw jfty; njhptpg;gJ flikahFk;.
,g;gzpia nrk;ikahf Nkw;nfhs;s Nkyhz;ik fzf;fpay;
19
nghpJk; cjtpg;GhpfpwJ. ,J mt;thW njhptpf;fg;gLk; jfty;fspy;
vit cah;j;jp Twg;glNtz;Lk; vit
Kd;dpiyg;gLj;jg;glNtz;Lk; vd jPh;khzpj;J nra;fpwJ.
mlf;ftpiyf; fzf;fp;ay;
epjpepiyf; fzf;fpaYld; xg;gpl;Lghh;f;Fk;NghJ>

mlf;ftpiy fzf;fpay; vd;gJ kpff; FWfpa fhyj;jpy;
Nkk;gLj;jg;gl;l xd;whFk;. etPd mlf;ftpiyf; fzf;fpay; 19Mk;
E}w;whz;by; Nkk;gLj;jg;gl;l xd;whFk;. cz;ikapy; mlf;ftpiyf;
fzf;fpay; vd;gJ> epjpepiyf; fzf;fpaypd; xU fpisahf
Vw;gLj;jg;gl;lJ> Mdhy; jw;NghJ ,J xU jdp fzf;fpay;
mikg;ghf Vw;Wf;nfhs;sg;gl;Ls;sJ. njhopy;fspy; Vw;gl;Ls;s
Kf;fpaj;Jtj;ij mjpfg;gLj;jpAs;sJ.
epjpepiyf; fzf;fpaypy; epjpepiy mwpf;if %yk;

tptuq;fs; midj;Jk; fle;j fhyj;jpy; ele;J Kbe;j
eltbf;iffs; njhlh;GilajhFk;. mlf;ftpiyf; fzf;fpay;
vd;gJ fle;jfhy eltbf;iffSld; epd;WtpLtjpy;iy ,J fle;j
fhyk;> epfo;fhyk; kw;Wk; vjph; fhyj;jpw;fhd nghUs;
cw;gj;jpf;fhd my;yJ NritfSf;fhd mlf;f tpiyia
eph;zapg;gjhFk;. mlf;ftpiyf; fzf;fpay; vd;gJ nghUs; my;yJ
Nritfspd; mlf;f tpiyia jPh;khzpf;Fk; xU mikg;ghFk;.
Muk;gj;jpy; mlf;ftpiyf; fzf;fpay; vd;gJ Nkyhzh;fs;

elf;Fk; tpahghuj;jpd; mlf;f tpiyia Ghpe;Jnfhs;s
Vw;gLj;jg;gl;l xd;whFk;. epjpepiy fzf;fpay; Nkyhz;ikf;F
,yhg el;l fzf;F kw;Wk; ,Ug;Gepiyf; Fwpg;G Mfpatw;iw
toq;FfpwJ. Mdhy; ,e;etPd cyfpy; epjpepiyf; fzf;fpay;
toq;Fk; jfty;fistpl rpy $Ljyhd jfty;fs; Nkyhz;ikf;F
Njitg;gLfpwJ. mlf;f tpiyf; fzf;fpay; Nkyhz;ik jd;
gy;NtW gobepiyfspYk; jpwikahf nrayhw;w VJthf
mlf;ftpiy jfty;fis mspf;fpwJ. mt;thW xU Nkyhz;ik
fUtpahf mlf;ftp8iyf; fzf;fpay; toq;Fk; jfty;fs;
Nkyhz;ik Nkw;nfhs;Sk; KbTfs;> gw;whf;Fiwahd tsq;fis
cr;rkhf gad;gLj;Jjy;> nrytpdq;fisf; fl;Lg;gLj;Jtjd;
%ykhf tpahghuj;jpd; ,yhgj;ij mjpfhpg;gJ Nghd;w
nray;ghLfSf;F toptif nra;fpwJ.
1.6 fzf;fpaypd; tiuaiwfs;

tpahghuk; fbdkhf ,y;yhjg;gl;rj;jpy; epjpepiyf;
fzf;fpay; tpahghuj;jpd; NjitfSf;Fk; Muk;gj;jpy;
20
gjpyspf;fpwJ. tsh;r;rp kw;Wk; tpahghuj;jpd; fbdj;jd;ikapd;NghJ
epjpepiyf; fzf;fpay; fPo;fhZk; tiuaiwfisf; nfhz;Ls;sJ.
1. Fwpg;gpl;l jfty;fs; kl;Lk; mspj;jy;

etPd tpahghu mikg;Gfspy; xU nrytpdkhdJ
tpahghuj;jpw;F cldbahf ed;ikfis juhky; ,Uf;fyhk;>
Mdhy; vjph;fhyj;jpNyh my;yJ ePz;l ehl;fSf;F gpwF
me;epWtdj;ij tpw;fg;gLk;NghNjh m Jed;ik juyhk;.
vdNt Nkyhz;ik xU nrytpdj;ij nra;tJ Njitahd
xd;wh vd;gij KbntLf;f gy jfty;fis
Njitg;gLfpd;wd. epjpepiyf; fzf;fpay; mj;jfa
jfty;fis mspf;f jtWfpwJ.
2. vz;fis jdpahf> RUf;fkhf kw;Wk; mikjpahdjhf

ghtpj;jy;
epjpepiyf; fzf;fpay; jUk; fzf;fpay; njhlh;ghd
tptuq;fs; jdpikahdJ my;y NkYk; mJ njhlh;r;rpahd
rpy eltbf;iffSld; njhlh;GilaJ. jw;NghJ fzf;fhsh;
xUth; fzf;NfLfis mth; epjp njhlh;ghd MNyhrfh;>
jw;NghJ eltbf;iffis gjpT nra;tJ vd;gJ
fzf;fhshpd; ,uz;lhk;gl;r gzpahfpAs;sJ. mtuJ
Kjd;ikg; gzp gFg;gha;T nra;tJk; KbTfis
ca;j;Jzh;j;jYkhFk;.
3. ele;J Kbe;j eltbf;iffSf;fhd gjpNtL

epjpepiyf; fzf;fpay; tpahghuj;jpy; eilngw;w
fle;j fhy eltbf;iffis gjpT nra;fpwJ. Mdhy;
jw;fhyj;jpy; tpahghuj;jpd; gy;NtW KbTfs;
Kd;fzpf;fg;gl;l jfty;fspd; mbg;gilapy;
vLf;fg;gLfpd;wd. cz;ikapy; ele;J Kbe;j
eltbf;iffspd; gjpNtL vjph;fhy Kd;fzpj;jYf;f cjtp
nra;jhYk; mJ kl;LNk NghJkhdjhf ,y;iy. vdNt>
etPd Nkyhz;ik> tof;fkhd fzf;fpaypypUe;J jdJ
Njitf;F Vw;w tifapy; jfty;fis ngWk; tifapy;
vjph;ghh;f;fpwJ.
4. mstplj;jf;f jfty;fis kl;Lk; gjpjy;

epjpepiyf; fzf;fpay; vd;gJ tpahghuj;jpy;
eilngw;w mstplj;jf;f jfty;fis kl;LNk
fUj;jpy;nfhz;L gjpTnra;fpwJ. Mdhy; ,e;etPd cyfpy;
murpd; jiyaPL vd;gJ midj;J tifahd
njhopy;fspYk; mjpfhpj;J tUfpwJ. Nkyhz;ik
tpahghuj;ij ghjpf;Fk; tifapy; muR vLf;Fk;
21
KbTfisAk; fUj;jpy; nfhs;fpwJ. ,tw;wpy; xU rpy KbTfis
mstplKbahjjhf ,Uf;fpwJ. vdNt ,jDila jhf;fq;fis
epjpepiy mwpf;iffspy; fhzKbtjpy;iy.
5. Nkyhz;ikapd; midj;J epiyfSf;Fk; jfty;

mspf;fg;gLtjpy;iy
gq;Fjhuh;fs; vd;gth;fs; epWtdj;jpw;F Kjypid
toq;fpath;fshth;. cz;ikapy; epWtdk; xt;nthW JiwapYk;
Njh;e;jth;fis nfhz;L elj;jg;gLfpwJ. mt;thwhd eph;thfpfs;
mtuth;fs; rhh;e;j Nkyhz;ik gbepiyf;Nfw;wthW mjpfhuq;fis
nfhz;Ls;sdh;. nghJthf Nkyhz;ikapy; %d;W gbepiyfs;
cs;sd> Nky; epiy Nkyhz;ik> eLepiy Nkyhz;ik kw;Wk;
fPo;epiy Nkyhz;ik. xt;nthU epiyapyhd Nkyhz;ikf;F
Njitg;gLk; jfty;fspd; jd;ikfs; khWgLfpd;wd. Nky; epiy
Nkyhz;ik nfhs;if hPjpahd KbTfis Nkw;nfhs;fpwJ. vdNt
mth;fs; jpl;lkplypd; jpwd;> mikg;gpd; Kiwahd fl;likg;G>
mjpfhu xg;gilt kw;Wk; mtw;wpd; jhf;fk; Nghd;wtw;iw
mwpe;Jnfhs;tjpy; Mh;gkha; cs;sdh;. eLepiy Nkyhz;ik
xUq;fpidg;ghsh;fshf jpl;lq;fis nray;gLj;Jk; epiyapy;
cs;sdh;. mth;fs; gpd;gUtdtw;iw mwpe;Jnfhs;tJ
mtrpakhFk;. (m) ele;jJ vd;d? (M) vq;Nf ele;jJ? kw;Wk; (,)
mjw;F nghWg;ghdth; ahh;?. fPo;epiy Nkyhz;ik gzpahsh;fs;
nray;gLj;Jk; Nkw;ghh;itahsh;fshf cs;sdh;. mth;fs;
mth;fSila nray;ghl;bd; jpwd;fis mwpe;Jnfhs;s
Kw;gLfpd;wdh;. mth;fsplk; mspf;fg;gLk; mwpf;iffs;
jpl;lkplg;gl;l nray;ghLfs;> cz;ikahd nray;ghLfs; kw;Wk;
mtw;wpy; Vw;gl;l khWghL> mjw;fhd fhuzq;fs; Mfpatw;iw
ntspg;gLj;j Ntz;Lk;. epjpepiyf;fzf;fpay; Nkw;fz;l
jfty;fis mspf;Fk;tifapy; tbtikf;fg;gltpiyiy.
Ghpjiy ghpNrhjpj;jy;
1. Nkyhz;ik fzf;fpay; cs;slf;Fk; gy;NtW
gFjpfis $Wf.
2. vt;tifahd fzf;fpay; fle;j fhy epjpepiy
tptuq;fis kl;LNk ntspg;gLj;Jtjpy;iy?
1.7 Ghpjiy ghpNrhjpj;j Nfs;tpfSf;fhd gjpy;fs;
1. fzf;fpay; vd;gJ xU Kf;fpakhd jftyspf;Fk;

fUtp. mJ epWtdj;jpd; epjpepiy njhlh;ghd Kf;fpakhd
tptuq;fis gq;Fjhuh;fs;> fldPe;Njhh;> epjp epWtdq;fs; Nghd;w
Gw gad;ghl;lhsh;fs; kw;Wk; Nkyhz;ik Nghd;w mf
gad;ghl;lhsh;fSf;F mspf;fpwJ.
22
2. fzf;fpay; vd;gJ fdpjtpaYf;Fk; kpf neUf;fkhd
njhh;ig nfhz;Ls;sJ. fzf;fpaypd; mbg;gil
fUj;jhd ,ul;ilg; gjpT Kiwapy;> fzf;fpay;
rkd;ghlhfNt ntspg;gLj;jg;gLfpwJ. ,J gpugykhf
‘fzf;fpay; rkd;ghL’ vd;W miof;fg;gLfpwJ.
3. Nkyhz;ik fzf;fpay;> mlf;ftpiyf; fzf;fpy;>
jpl;lg;gl;bay; fl;Lg;ghL> ruf;fpUg;G fl;Lg;ghL>
Gs;spapay; Kiwfs;> mf jzpf;if Nghd;wtw;iw
cs;slf;fpAs;sJ.
4. mlf;f tpiyf; fzf;fpay; vd;gJ fzf;fpaypd; xU
gphpthFk;> ,J fle;j fhy eltbf;iffis
gjptpLtNjhL epw;gjpy;iy.
1.8 RUf;fk;
x fzf;fpay; vd;gJ tzpfj;jpd; nkhop vdf; $wyhk;.

nkhoapd; mbg;gil gzp jfty; njhh;ghFk;. fzf;fpaYk;
,g;gzpia nra;fpwJ. mJ tpahghu epWtdj;jpd;
nray;ghLfspd; KbTfis ep.Wtdj;jpy; Mh;tkha; cs;s
gy;NtW egh;fSf;F jUfpwJ. mjhtJ> chpikahsh;>
fldPe;Njhh;> KjyPl;lhh;fs;> muR kw;Wk;; ,ju mikg;Gfs;
Nghd;Nwhh;fSf;F mspf;fpwJ.
x rpyh; fzf;NfLfs; guhkhpg;G kw;Wk; fzf;fpay;
Mfpatw;iw xNu khjphp Ghpe;Jnfhs;fpd;wdh;. Mdhy;
,it xd;NwhL xd;W NtWgl;l fUj;Jfis
nfhz;Ls;sJ. fzf;NfLfs; guhkhpg;G vd;gJ
tpahghuj;jpy; eilngw;w epjpapy; njhh;ghd jfty;fis
Kiwahf gjpTbra;tij Fwpf;Fk;.
x mwptpay; vd;gJ rpy mbg;gil fUj;Jfspd;
mbg;gilapy; Vw;gLj;jg;gl;l xU mwpthFk;. fzf;fpaYk;
xU mwptpayhFk;. Vnddpy; ,J Vw;fdNt gy;NtW
Muha;r;rpfs; kw;Wk; nray;ghLfs; %ykhf Vw;gLj;jg;gl;l
mwptpay;G+h;tkhd fUj;Jfs; mbg;gilapy;
nra;ag;gLfpwJ.
x epWtdj;jpd; chpikahsh;fSf;Fk; Nkyhsh;fSf;Fk;
fzf;fpay; Kf;fpakhdjhf fUjg;gLfpwJ. vdpDk;
fzf;fpay; gpwegh;fshd fldPe;Njhh;> vjph;fhy
KjyPl;lhsh;fs;> epWtd gzpahsh;fs; Nghd;Nwhh;fSk;
fzf;fpay; tptuq;fis mwpe;Jnfhs;s Mh;tkhAs;sdh;.
x ,J fzf;fpapyd; cz;ikahd tbtkhFk;. tpahghuj;jpd;
epjpepiy mwpf;ifia jahh;nra;J mij epWtdj;jpy;
mf;fiucs;sth;fshd gq;Fjhuh;fs;> fldPl;Lg; gj;jpuq;fs;
23
thq;fpath;fs;> fldPe;Njhh;> tq;fp kw;Wk; epjp epWtdq;fs;
MfpNahh; gad;gLj;jpnfhs;Sk; tifapy; ,yhg el;l fzf;F
kw;Wk; ,Ug;Gepiyf; Fwpg;G Mfpait xU Fwpg;gpl;lf;
fhyf;fl;lj;jpy; tpahghu epWtdk; vt;thW ,af;fg;gl;bUf;fpwJ
vd;gij ntspg;gLj;JfpwJ.
x fzf;fhsh; vd;gth; fzf;fpay; vDk; fiyia
Nkw;nfhs;gth; Mthh;. xU fzf;fpay; mikg;G kw;Wk; fzf;fhsh;
cgNahfkhd Nritfis rKjhaj;jpw;F nra;fpd;wdh;.
fzf;fhsh;fs; gpd;gUkhW ,uz;lhf gphpf;fg;gLfpd;wd.
1. nghJ fzf;FfSf;fhd fzf;fhsh;fs;
2. Ntiytha;g;GfSf;fhd fzf;fhsh;fs;
x fzf;fpay; tptuq;fis mwpe;Jnfhs;s Mh;tkhf cs;s
gy;NtW egh;fis jpUg;jpgLj;Jk;tifapy; gy;NtW fzf;fpay;
fpisfs; Nkk;gLj;jg;gl;ld. mit gpd;gUkhW ,uz;lhf
gphpf;fg;gLfpwJ. (m) epjpepiyf; fzf;fpay; kw;Wk; (M)
Nkyhz;ik fzf;fpay;.
x epjpepiyf; fzf;fpay; kw;Wk; Nkyhz;ik fzf;fpay;
Mfpait xd;Nwhnlhd;W neUq;fpa njhlh;Gilait. Nkyhz;ik
fzf;fpay; vd;gJ epjpapay; fzf;fpayplkpUe;J ngwg;gl;l
jfty;fis KWrPuikj;J gad;gLj;Jk;tifapy; mspf;fpwJ.
NkYk; midj;J fzf;fpaYk; epjprhh;e;jjhFk;. Vnddpy; midj;J
jfty;fSk; gz mbg;gilapyhdJ kw;Wk; Nkyhz;ik
fzf;fpay;> epjpepiy fzf;fpay; toq;Fk; mwpf;ifapd;
cs;slf;fq;fSf;F nghWg;ghfpwJ.
1.9 Kf;fpa thh;j;ijfs;
x fzf;fpay;
,J epjpepiyf; fzf;fpaiy gad;gLj;JNthh;
KbntLj;jYf;F VJthf nghUshjhu tptuq;fis fz;lwpjy;>
mstpLjy; kw;Wk; jfty; njhptpj;jiy Fwpf;fpwJ.
x epjpepiyf; fzf;fpay;
,J epjprhh; eltbf;iffis Kiwahf gjpTnra;tJ>
tifg;gLj;JtJ> Kiwahf njhFg;gJ kw;Wk; KbTfis
jftyspf;Fk; xU fiyahFk;.
x Nkyhz;ik fzf;fpay;
Nkyhz;ik nfhs;iffis tFg;gjw;Fk; tpahghu epWtdj;jpd;
md;whl nray;ghl;ow;F CWJidahf fzf;fpay; jfty;fis
jFe;jthW mspf;Fk; fzf;fpayhFk;.
24
1.10 jw;Nrhjid Nfs;tpfs; kw;Wk; gapw;rpfs;
FWfpa tpilf;fhd tpdhf;fs;
1. fzf;fpaypd; Nkyhz;ik gzpfis gl;baypLf.

2. KbntLj;jYf;F fzf;fpay; vt;thW cjTfpwJ?
3. Muk;gj;jpy; Vd; mlf;ftpiyf; fzf;fpay;
Nkk;gLj;jg;gl;lJ?
4. fzf;fpaypd; ,uz;L fpisfsh ahit?
tphpthd tpilf;fhd tpdhf;fs;
1. fzf;fpapyd; gzpfis tpsf;Ff.

2. fzf;fpaypd; Nehf;fq;fis $Wf.
3. Nkyhz;ik fzf;fpaypd; gad;fis tpthjpf;f.
4. fzf;fpaypd; tiuaiwfis gFg;gha;T nra;f.
5. fzf;fpaYf;Fk; ,ju ghlq;fSf;Fkhd cwTfis
tpsf;Ff.
6. fzf;fpay; tptuq;fspd; gy;NtW gad;ghl;lhsh;fs; gw;wp
tpthjpf;f.
1.11 NkYk; gbg;gjw;F Gj;jfq;fs;
Maheshwari, S.N., Suneel K. and Sharad K. 2017. Advanced

Accountancy, Vol I. New Delhi: Vikas Publishing House.
Maheshwari, S.N., Suneel K. and Sharad K. 2018. An Introduction to

Accountancy, 12th edition. New Delhi: Vikas Publishing House.
Jain, S.P. and Narang, K.L. 2001. Advanced Accountancy. New Delhi:
Kalyani Publishers.
Ahmed, N. 2008. Financial Accounting. New Delhi: Atlantic Publishers

and Distributors Pvt. Ltd.
25
myF 2
fzf;fpay; fUj;Jfs;:
Nfhl;ghLfs; kw;Wk; kuGfs;
fl;likg;G
2.0 mwpKfk;
2.1 Nehf;fq;fs;
2.2 fzf;fpay; fUj;Jfspd; nghUs; kw;Wk; tiffs;
2.3 fzf;fpay; kuG kw;Wk; mjd; tiffs;
2.4 fzf;fpay; Nfhl;ghLfs;;
2.5.1 IrpvI My; toq;fg;gLk; fzf;fpay; juepiyfSf;fhd
mwpKfk;
2.6 fzf;fpay; guhkhpg;G Kiw kw;Wk; fzf;fpay;
2.6.1 fzf;fpay; rkd;ghL
2.6.2 ,ul;ilg;gjpTKiw kw;Wk; xw;iwg;gjpTKiw
2.7 fzf;fpay; VLfs;: Fwpg;NgL kw;Wk; NgNuL
2.7.1 Fwpg;NgL
2.7.2 NgNuL
2.8 Jiz VLfs;
2.9 cq;fs; Kd;Ndw;wj;ijr; rhpghh;f;Fk; tpdhf;fSf;fhd tpilfs;
2.10 RUf;fk;
2.11 Kf;fpa thu;j;ijfs;
2.12 Rakjpg;gPL tpdhf;fs; kw;Wk; gapw;rpfs;
2.13 NkYk; gbf;f
2.0 mwpKfk;
tzpfj;jpd; nkhop fzf;fpay; vd myF 1-y; Vw;fdNt
Fwpg;gplg;gl;Ls;sJ. rhjhuzkhf> ,jd;topahfNt xU tzpf
epWtdk; ntsp cyFld; njhlu;G nfhs;fpwJ. ,e;j nkhopapid
njspthdjhfTk;> nghJthf vy;NyhuhYk; Gupe;J
26
nfhs;sf;$bajhfTk; Mf;Ftjw;F> mJ rPuhd mwptpay;
G+u; tkhf cUthf; f g; gl;l juepiyapd; mbg; gilapy;
mike;jjhf ,Uf;f Ntz;baJ mtrpak;. ,e;j juepiyfs;
fzf;fpay; nfhs;iffs; vdg;gLk;.
fzf;fpay; nfhs;iffs;1 vd;gij> fzf;fpay; guptu;j;jidfisg;

gjpT nra;Ak;NghJ fzf;fhsu;fshy; cyfstpy;
gpd;gw;wg;gLfpw eltbf;if tpjpfs; vd tiuaWf;fyhk;. 'mit
nghJthf fzf;fpay; nray;Kiwfs; kw;Wk; jj;Jtj;Jld; ,ize;j
Nfhl;ghLfspd; ikag;gFjp MFk;. mit elg;G eilKiwfspd;
tpsf;fkhfTk;> khw;W cs;s
,lq;fspy;> kuGfs; my;yJ nray;Kiwfisj;
Nju;e;njLg;gjw;fhd topfhl;bahfTk; nray;gLfpwJ." ,e;j
nfhs;iffis ,uz;L tifahf tifg;gLj;jyhk;: (1) fzf;fpay;
fUj;Jfs;2 (2) fzf;fpay; kuGfs;
-----------------
1 ~fzf;fpay; juepiyfs;| vdTk; miof;fg;gLk;
2 fzf;fpay; mDkhdq;fs; vdTk; miof;fg;gLk;
,e;j myfpy; fzf;fpay; fUj;Jf;fs; kw;Wk; fzf;fpay; kuGfis

tpthjpg;gNjhL kl;Lkd;wp fzf;fpay; juepiyfs;> fzf;fpay;
guhkhpg;G Kiwfs; kw;Wk; gy;NtW tifahd fzf;fpay; VLfis
njhpe;Jnfhs;syhk;.
2.1 fzf;fpay; fUj;Jf;fs;
,e;j myfpidg; gbj;jgpd;> cq;fshy; fzf;fpay; fUj;Jfspd;

nghUs; kw;Wk; tiffis tpsf;f ,aYk;
x fzf;fpay; kuGfs; kw;Wk; mjd; tiffs; gw;wp tpthjpf;f
,aYk;
x fzf;fpay; nfhs;iffisg; gw;wp Ma;T nra;a ,aYk;
x fzf;fpay; juepiyfis milahsk; fhz ,aYk;
x fzf;fpay; Kiwfis RUf;fkhf tpsf;Fjy;
x gy;NtW fzf;fpay; Gj;jfq;fis tpthpj;jy;
27
2.2 fzf;fpay; fUj;Jf;fspd; tiffs; kw;Wk; nghUs;
fzf;fpay; mwptpay; mbg;gilapyhd mbg;gil Cfq;fs;

my;yJ epiyikfs; cl;gl fhytiuaiw fUj;J. fPPo;f;fz;l
Kf;fpakhd fzf;fpay; fUj;Jf;fs;.
1.t
tzpf jdpj;jd;ik fUj;J: fzf;fpaypy; xU tzpf
epWtdk; cupikahsuplkpUe;J gpupe;J xU jdp epWtdkhff;
fUjg;gLfpwJ. xUtu; jdf; N f ruf; f pid tpw; g J
eifg; g pw; F upajhfj; Njhd;wyhk;. Mdhy; cupikahsupd;
jdpg;gl;l eltbf;iffspd; tpisTfspypUe;J tzpf
eltbf;iffis fz;bg;ghf Rje;jpukhf itj;jpUg;gjw;F ,e;jf;
fUj;J kpfTk; cjtpfukhdJ. ,jdhy;> xUtu; tzpfj;jpy;
&.10>000 KjyPL nra;jhy;> cupikahsu;> tzpfj; jpw; F me;j
msTf;F gzk; nfhLj; Js;shu; vdf; fUjg;gLk; kw;Wk; ,J
tzpfj;jpd; fzf;NfLfspy; ~nghWg;G|- Mff; fhl;lg;gLk;.
cupikahsu; &.2>000 tzpfj;jpypUe;J jpUk;g vLj;Jf; nfhz;lhy;>
mJ mtuJ fzf;fpy; tuT itf;fg;gLk; kw;Wk; tzpfj;jhy;
mtUf;F nrYj;jg;gl Ntz;ba njhif &.8>000-Mff;
fhl;lg;gLk;.
tzpfj;jdpj;jd;ik fUj;J vy;yh tifahd tzpf epWtdq;fSf;Fk;
nghUe;Jk;. cjhuzkhf> $l;lhz;ik tzpfk; my;yJ jdpahs;
tzpfj;jpy;> rl;lj;jpd; ghu;itapy; $l;lhspfs; my;yJ cupikahsu;
jdp epWtdkhff; fUjg; gltpy; i ynad;w hYk; > fzf; fpay;
Nehf;fq;fSf;F mtu;fs; jdp epWtdkhfNt fUjg;gLthu;fs;.
2. epWtdj; njhlu;r;rp fUj;J: ,e;jf; fUj;jpd;gb> tUq;fhyj;jpy; kpf
ePz;l ehl;fSf;F ,e;j tzpfk; njhlUk; vdf; fUjg;gLfpwJ.
vjpu;tUk; fhyj;jpy; me;j Fwpg;gpl;l tzpf epWtdj;jpid
fiyf;fNtz;ba Nehf;fNkh my;yJ mtrpaNkh,y;iy. ,e;j
fUj;jpdhy;> nrhj;Jfis kjpg;gpLk;NghJ mtw;wpd; fl;lha
tpw;gid kjpg;gpid fzf;fhsu; fzf;fpy; vLj;Jf; nfhs;tjpy;iy.
NkYk;> mtu;> epiy nrhj;Jfspd; re;ij kjpg;gpw;F khwhf
mtw;wpd; vjpu;ghu;f;fg;gl;l tho;f;iff; fhyj;jpd; mbg;gilapy;>
mtw;wpd; kPJ Nja;khdk; tpjpf;fpwhu;.
epWtdj; njhlu;r;rp fUj;J vd; gJ epWtdj; jpd; epue; juj;
jd;ikiaf; Fwpf;fhJ vd;gJ ftdpf;fg;gl Ntz;Lk;. khwhf>
epiy nrhj; Jfspd; tpiyapid mjDila cgNahfkhd
fhyq;fspy; fopf;fTk;> cz;ikahd my;yJ nghUj;Jif
fUj; jpd;fPo ; xj; jpitf;f g; gl;l kw;w nryTj; njhiffis
cupa fhyf;fl;lj;jpw;Fs; fld;jPu; epjp%yk; jPu;f;fTk;> xg;ge;jf;
flikfis epiwNtw;Wk; nghUl;L nfhLgl Ntz;ba Neuj;jpy;
nghWg;Gfis nrYj;jTk;> tUkhdj;jpypUe;J fopf;f> epWtdk; ePz;l
28
fzf;fpay; fUj;Jfs;: Nfhl;ghLfs; kw;Wk; kuGfs;
Fwpg;Gfs;
fhyjj; pw;F njhlu;e;J nray;ghl;by; ,Uf;Fk; vd mJ A+fpff
; pwJ.
NkYk;> ,e;j fUj;J xl;Lnkhj;j epWtdj;jpw;Fk; nghUe;Jk;. xU
epWtdk; xU fpisiaNah my;yJ mjDila nray;ghLfspd;
xU gpuptpidNah fiyf;Fk;NghJ> njhlu;epWtdkhf ,aq;Fk;
me;j epWtdj;jpd; jpwd; Nrjg;gLtjpy;iy.
xU epWtdk; fiyf;fg;gLk;NghJ my;yJ nehbg;G epiyia
mile;jNghJ> mJ njhlu; epWtdkhff; fUjg;gLtjpy;iy.
epr;rakhf> fldPe;Njhu;fSld; Vw;ghL nra;ag;gLk; tiu my;yJ
njhlu; epWtdkhf tzpfj;jpid tpw;gjw;F> cupa thq;Fgtu;
tUk;giu> rpy fhyq;fSf;F tzpfr; nray;ghLfis njhlu
cilik fhg;ghsu; my;yJ fiyg;G mYtyu; Kaw;rp nra;thu;.
mtuJ epakdj; NjjpapypUe;J> epWtdj;jpd; epWtdj; njhlu;r;rp
epiy Kw;Wg;ngWk; my;yJ Fiwe;jJ mtuJ Kaw;rpapd;
KbTfs; njupAk; tiu ,ilePf;fk; nra;ag;gl;ljhff; fUjg;gLk;.
3. gzkjpg;gPl;Lf; fUj;J: fzf;fpay;> epjpg; guptu;j;jidfis
kl;LNk gjpT nra;fpwJ. gzj;jhy; kjpg;gpl ,ayhj epfo;Tfs;
my;yJ guptu;j;jidfs;> mit tzpfj;jpw;F kpfTk; gaDs;sjhf
,Ug;gpDk>; fzfN ; fLfspy; ,lkn
; gwhJ. cjhuzkhf> xU tzpf
epWtdk; mu;g;gzpg;Gs;s kw;Wk; ek;gfkhd Copau;fspd; mzp
xd;wpidg; ngw;Ws;sJ. epr;rakhf> mJ me;j tzpfj;jpw;F
xU nrhj; j hFk; . Mdhy; > mtu; f is gzj; j hy; kjpg; gpl
,ayhJ vd;gjhy;> mtu;fs; me;j epWtdj;jpd; fzf;NfLfspy;
fhz;gpf;fg;gLtjpy;iy.
tzpf epfo;Tfis gzj;jhy; kjpg;gpLtJ> mt;tzpfj;jpd;
epiyapid kpfr; rpwe;j Kiwapy; Gupe;J nfhs;s cjTfpwJ.
cjhuzkhf> xU tzpfk; &.10>000 nuhf;f k;> 600 fpNyh
%yg;nghUl;fs;> ,uz;L thfdq;fs;> 1>000 rJu mb fl;llk;
Kjypatw;iwf; nfhz;Ls;snjdpy;> me;j tzpfk; cilikahff;
nfhz;Ls;s nghUl;fspd; mu;j;jKs;s nkhj;j kjpg;ig toq;f
,e;jj; njhiffs; xd;whfr; Nru;f;fg;gl ,ayhJ. ,Ug;gpDk>; ,e;j
nghUl;fs;> &.10>000 nuhf;fk;> &.12>000 %yg;nghUl;fs;> &.2>00>000
thfdq;fs; kw;Wk; &.50>000 fl;llk; vd;gJ Nghd;W gzkjpg;gpy;
Fwpg;gplg; gl;bUe;jhy;> me;j g; nghUl;fs; midj;Jk; xd;W
Nru;f;fg;gl;L me;j epWtdj;jpd; nrhj;Jfs; Fwpj;j kpfj;njspthd
kw;Wk; Jy;ypakhd kjpg;gPL fpilf;fg;ngWk;.
4. mlf;ftpiyf; fUj;J: ,e;j fUj;J epWtdj;njhlu;r;rp fUj;Jld;
neUq;fpa njhlu;G nfhz;lJ. ,e;j fUj;jpd;gb:
(a) xU nrhjJ; fzfN
; fLfspy; mij thqF; tjw;F nrYjj
; g;gll
;
njhiff;F> rhjhuzkhfg; gjpag;gLfpwJ.
29
(b) me;j nrhj;J njhlu;ghf mijj; njhlu;e;J tUk; vy;yh
fzf;fpaYf;Fk;> me;j tpiyNa mbg;gil.
xU tzpfk;> xU kidapid &.50>000f;F thq;fpdhy;> me;j
Neuj;jpy; mjDila re;ij kjpg;G &.60>000-Mf ,Ue;jhYk;>
me;j nrhj;J mjDila fzf;NfLfspy; &.50>000-f;F gjpT
nra;ag;gLk;. xU tUlj;jpw;Fg; gpwF mjDila re;ij kjpg;G
&.40>000-f;F ,wq;fpdhYk;> mJ rhjhuzkhf &.50>000-f;Nf
fhl;lg;gLk;> &.40>000-f;F my;y.
mlf;ftpiyf; fUj;J vd;why;> nrhj;J vg;NghJk; mlf;ftpiyapNyNa
fhl;lg;gLk; vdg; nghUs; my;y. me;j nrhj;J njhlu;ghd vy;yh
vjpu;fhy fzf;fpaYf;Fk; me;j mlf;ftpiyNa mbg;gil
vdTk; NkNy $wg;gl;lJ. mjd; nghUs;> nrhj;J thq;fg;gLk;
rkaj;jpy;> mjDila mlf;f tpiyapy; gjpT nra;ag;gLfpwJ>
Mdhy; Nja;khdk; tpjpg;gjd; %yk; mjDila kjpg;G Kiwahf
Fiwf;fg;gLk; vd;gjhFk;.
mlf;ftpiyf; fUj;J> epjpepiy mwpf;iffisj; jahupj;J
toq;Ftjpy; ghugl;rkpd;ikiaf; nfhz;LtUk; ed;ikiaf;
nfhz;Ls;sJ. ,e;jf; fUj;J ,y;yhj epiyapy;> fzf;fpay;
gjpNtLfspy; cs;s gjpTfs; mijg; gjpgtupd; mfepiyiag;
nghWj;J mikAk; . ,Ug; gpDk;> njhlu;r ;rpahd gztP f ; f g;
Nghf;fpdhy;> Vl;L mlf;ftpiyapd; mbg;gilapy; epjpepiy
mwpf; i ffisj; jahupg; g J> tzpfj; j pd; epjpepiyiaj;
jPu;khdpg;gjpy; ngUk;ghYk; nghUj;jkw;wjhf ,Uf;fpwJ. ,JNt>
gztPf;ff; fzf;fpaypd; mjpfupj;J tUk; Kf;fpaj;Jtf;fhd
fhuzk; MFk;.
5. ,ul;ilj; jd;ik fUj;J: ,J fzf;fpaypd; mbg;gilf; fUj;J.
,e;jf; fUj;jpd;gb> xt;nthU tzpfg; guptu;j;jidAk; ,ul;il
tpisitf; nfhz;Ls;sJ. cjhuzkhf> A xU tzpfj;i j
&.10>000 KjYld; njhlq;fpdhy;> me;j guptu;j;jidapy; ,uz;L
jd;ikfs; cs;sd. xUGwk;> me;j tzpfk; &.10>000 nrhj;jpidg;
ngw;Ws;sJ. kWGwk; me;j tzpfk;> cupikahsUf;F &.10>000
nrYj;j Ntz; Lk; . mJ cupikahsupd; Kjyhf vLj; Jf;
nfhs;sg;gLfpwJ. ,jid fPo;f;fz;l rkd;ghL %yk; tpsf;fyhk;:
Kjy; (cupikahsu; gq;Ffs;) = nuhf;fk; (nrhj;Jfs;)
10>000 = 10>000
~nrhj;Jfs;| vd;w nrhy;> xU tzpf epWtdk; cilikahff;
nfhz;Ls;s tsq;fisf; Fwpf;Fk;. ~cupikahsu; gq;Ffs;| vd;w
nrhy; nrhj;JfSf;F vjpuhf cs;s gy;NtW jug;gpdupd; Nfhug;gl;l
cupikiaf; Fwpf;Fk;. ehk; Vw;fdNt fw;wJNghy;> cupikahsu;
gq;Ffs; ,uz;L tifahdit. mit: cupikahsupd; gq;fspg;G
30
kw;Wk; ntspahl;fspd; gq;fspg;G. cupikahsupd; gq;fspg;G
(my;yJ Kjy;) vd;gJ tzpfj;jpd; nrhj;JfSf;F vjpuhd
cupikahsupd; Nfhug;gl;l cupik. ntspahl;fspd; gq;fspg;G
(my;yJ nghWg;Gfs;) vd;gJ tzpfj;jpd; nrhj;JfSf;F vjpuhd
fldPe;Njhu;> fldPl;Lg; gj;jpujhuu;fs; Nghd;w ntspahl;fspd;
Nfhug;gl;l cupik MFk;. tzpfj;jpd; vy;yh nrhj;JfSk;
ahNuDk; xUtuhy; (cupikahsu; my;y J ntspahl; f s; )
fzf;fpay; fUj;Jfs;: Nfhl;ghLfs; kw;Wk; kuGfs; Fwpg;Gfs;
Nfhug;gLtjhy>; nrhj;Jfspd; nkhjj ; kjpg;G> nghWg;Gfspd; nkhjj
;
kjpg;Gf;F rk;khf ,Uf;Fk;. ,jdhy;>
cupikahsu; gq;Ffs; = nrhj;Jfs;
my;yJ nghWg;Gfs; + Kjy; = nrhj;Jfs;
NkNy nfhLf;fg;gl;Ls;s cjhuzj;jpy;> tzpfk;> A toq;fpa
gzj;jpypUe;J &.5>000 kjpg;Gs;s miwfyd;fis thq;FfpwJ
vd;why;> me;j R+o;epiy fPo;f;fz;lthW ,Uf;Fk;:
cupikahsu; gq;Ffs; = nrhj;Jfs;
Kjy; &.10>000 = nuhf;fk; &.5>000 + miwfyd; &.5>000
gpd;du;> tzpfk; &.30>000 xU tq;fpapypUe;J fld; thq;FfpwJ
vd;why;> Gjpa epiy fPo;f;fz;lthW ,Uf;Fk;:
cupikahsu; gq;Ffs; = nrhj;Jfs; Kjy; &.10>000 + tq;fpf;
fld; &.30>000
= nuhf;fk; &.35>000 + miwfyd; &.5>000
~fzf;fpay; rkd;ghL| vd;w nrhy; cupikahsu; gq;FfSf;Fk;>
nrhj;JfSf;Fk; ,ilNaAs;s cwtpidf; Fwpf;fTk; gad;
gLj; j g; g LfpwJ. me;j rkd; ghl;b id njhopy;E l; gtpayhf
'xt;nthU gw;Wf;Fk;> mjw;Fr; rkkhd xU tuT ,Uf;Fk;" vdf;
Fwpg;gplyhk;. cz;ikapy;> xl;Lnkhj;j ,ul;ilg; gjpT KiwAk;
,e;jf; fUj;jpid mbg;gilahff; nfhz;lJ.
6. fzf;fpay; fhyf; fUj;J: ,e;jf; fUj;jpd;gb> xt;nthU gpupTf;Fg;
gpwFk; tzpfk; fhz;gpf;Fk; tpisTfis Ma;T nra;tjw;fhf>
tzpfj; j pd; tho; f ; iff; fhyk; nghUj;j khd gpupTfshfg;
gpupf; f g; gLfpwJ. Vnddpy;> tzpfj;jpd; tho; f; i ff; fhyk;
Kbtw;wJ vdf; fUjg;gl;lhYk; (epWtdj; njhlu;r;rp fUj;jpd;gb)>
ePz;l fhyj;jpw;Fg; gpwF tUkhdj;jpd; mstL P kw;Wk; tzpfj;jpd;
epjpepiyia Ma;T nra;jhy;> mJ cupa Neuj;jpy; mijj;
jpUj;Jtjw;fhd cupa eltbf;iffis vLg;gjw;F cjtpfukhf
,Uf;fhJ. vdNt> xt;nthU gpupT my;yJ fhy ,ilntspf;Fg;
gpwFk;> tzpfk; vt;thW elf;fpwJ vd; W mt;t zpfj; jpd;
31
cupikahsu;> ~epWj;jp|> ~gpd;dhy; ghu;f;f| Ntz;Lk; vd;gJ Kw;wpYk;
mtrpakhdJ. mt;thwhd gpupT my;yJ fhy ,ilntspapidf;
fzf;fpLtJ ~fzf;fpay; fhyk;| vdg;gLfpwJ. tof;fkhf mJ
xU tUlk;.
xt;nthU fzf;fpay; fhy KbtpYk;> xU tUkhd mwpf;if kw;Wk;
xU ,Ug;Gepiyf; Fwpg;G jahu; nra;ag;gLfpwJ. me;j fzf;fpay;
fhyj;jpy; tzpfk; Vw;gLj;jpa ,yhgk; my;yJ el;lj;jpid
tUkhd mwpf;if ntspg;gLj;JfpwJ. fzf;fpay; fhyj;jpd; filrp
ehspy; cs;s tzpfj;jpd; epjpepiyapid ,Ug;Gepiyf; Fwpg;G
rpj;jupf;fpwJ. ,e;j mwpf;iffisj; jahupf;Fk;NghJ> Kjypdr;
nrytpdk; kw;Wk; tUthapdr; nrytpdj;jpw;fpilNa NtWghL
fhl;lg;gl Ntz;Lk;.
7. mlff ; tpiy kw;Wk; tUthapid fhy ,ilntspapy; nghUjJ ; if
fUj;J: ,J fzf;fpay; fhyf; fUj;jpid mbg;gilahff;
nfhz; l J. tzpfj; i j elj; J tjd; jiyaha Nehf; f
,yhgk; rk;ghjpg;gjhFk;. xU fhyfl;lj;jpy; tzpfk; rk;ghjpj;j
,yhgj;ijf; fzf;fpl> me;j fhyfl;lj;jpy; <l;ba ~tUthapid|>
me;j fhyfl;lj;jpy; nra;ag;gl;l nryTfSld; nghUj;jg;gl
Ntz;baJ mtrpak;. nghUj;jg;gLjy; vd;w nrhy;> njhlu;Gila
tUtha; kw;Wk; nryTfspd; nghUj; jkhd gpizg; G vdg;
nghUs;gLk;. NtWtpjkhfr; nrhy;yg;Nghdhy;> xU fhyfl;lj;jpy;
tzpfk; rk;ghjpj;j tUkhdj;jpid> me;j fhyfl;lj;jpy; rk;ghjpj;j
tUthNahL me;j tUthapid rk;ghjpf;f nra;ag;gl;l nryit
xg;gpLk;NghJ kl;LNk mstPl KbAk;. njhif nrYj;jg;gl;ljh
my;yJ ngwg;gl;ljh vd;w Nfs;tp nghUj;jkw;wJ. cjhuzkhf>
xU tpw; g idahsu; brk; g u; 2010-y; nra; j tpw; g idf; F >
mtUf;F [dtup 2011-y; juF nfhLf;fg;gl;lnjd;why;> me;j
tpw;gidahsUf;F [dtup 2011-y; nfhLf;fg;gl;l juF mtuhy;
brk;gu; 2010-y; nra;ag;gl;l tpw;gidf;Fupa nrythf vLj;Jf;
nfhs;sg;gl Ntz;Lk;. ,jd; nghUs;> brk;gu; 2010-d; tUtha;
(mjhtJ tpw;gid)> me;j tUthia rk;ghjpf;f brk;gu; 2010-y;
nra;ag;gl;l nryTld; (tpw;gidahsupd; juF) ([dtup> 2011-y;
nfhLf; f g; g l; b Ue; j hYk; ) nghUj; j g; g l Ntz; L k; . ,e; j f;
fUj;jhy;> fzf;fpay; fhyj;jpd; ,Wjpapy; ,Wjpf; fzf;Ffs;
fzf;fpay; fUj;Jfs;: Nfhl;ghLfs; kw;Wk; kuGfs; Fwpg;Gfs;
jahupfF; kN; ghJ> vyy ; h nfhLgl Ntzb ; a nryTfs>; ngwNtzb ; a
tUkhdk;> Kd;$l;b nrYj;jpa nryTfs; kw;Wk; ngwNtz;ba
tUkhdk;> Kjypatw;wpw;fhd rupf;fl;ly;fs; nra;ag;gLfpd;wd.
8. tUtha; jPu;T fUjJ; : ,ej ;f; fUjj
;jpd;gb> tpw;gid nra;ag;gLkN;nghJ
tUtha; mq; f P f upf; f g; g LfpwJ. ruf; f py; cs;s cilik>
thq;FgtUf;F khWk;NghJ kw;Wk; mtu; rl;lG+u;tkhf gzk;
nrYj;j Ntz;batuhf MFk;NghJ> tpw;gid nra;ag;gl;ljhff;
32
fUjg;gLfpwJ. fPo;f;fz;l cjhuzj;jpd; %yk; ,jid ed;F
Gupe;Jnfhs;syhk;:
A vd;gtu; ,d;Dk; jahupff ; g;gl Ntzb
; a rpy rufF; is toqf ; B-
aplk; xU Miz nfhLf;fpwhu;. mt;thiz ngwg;gl;lTld;> B-
ahdtu;> %yg;nghUl;fis nfhs;Kjy; nra;fpwhu;> Copau;fis
gzpaku;j;Jfpwhu;> ruf;Ffis jahupf;fpwhu; kw;Wk; mtw;iw A-aplk;
nfhz;L Nru;f;fpwhu;. ruf;F tug;gl;lTld; A gzk; nrYj;Jfpwhu;.
,e;N eu;t py; > ruf; Ff; fhd Miz ngwg; g l;l Tld; tpw; gid
nra;ag;gl;ljhf A+fpf;fg;gLtjpy;iy. Mdhy; A-aplk; ruf;F
nfhz;L Nru;f;f g;gll ; Tld; jhd; mt;thW vLj;Jfn ; fhss
; g;gLfpwJ.
,Ug;gpDk;> ,e;j fUj;Jf;F rpy tpjptpyf;Ffs; cz;L:
(i) jtizKiwf; nfhs;K jypy;> ruf;fpd; cupik filrp
jtiz nrYj;jg;gl;lgpd;jhd; thq;FgtUf;F khWfpwJ.
Mdhy;> ve;j msTf;F jtiz ngwg;gl;lNjh kw; W k;
jtiz ngwg;gl Ntz;baNjh (jtiz ngwg;gl Ntz;baJ
Mdhy; ,Jtiuapy; ngwg;glhjJ) me;j msTf;F tpw;gid
nra;ag;gl;ljhf A+fpf;fg;gLfpwJ.
(ii) xg;ge;j fzf;fpidg; nghWj;jtiuapy;> xg;ge;j tpjpKiwfspd;gb>
xl;Lnkhj;j xg;ge;jKk; Kbe;j gpwNf xg;ge;jf;fhuu; gzk;
nrYj;j Ntz;bapUe;jhYk;> rpy xg;Gf;nfhs;sg;gl;l fzf;fpay;
Fwpg;Gfs; tpjpKiwfspd; gb tUlh tUlk; Ntiy rhd;wspf;fg;gll ;
mbg;gilapy; ,yhgk; fzf;fplg;gLfpwJ.
2.3 fzf;fpay; kuG kw;Wk; mjd; tiffs;;
,e;jg; gpuptpy;> fzf;fpay; kuGfisg; gw;wp ehk; tpthjpg;Nghk;.

1. Kd;ndr;rupf;if kuG: fzf;fpaypd; Muk;g fhyf; fl;lj;jpy;> gjpT
nra;ag;gll; rpy vjpu;ghu;ff
; g;gll
; ,yhgqf;fs; nghUst ;takhftpy;iy
mjd; tpisthf> ,Wjpg; gadPl;lhsu;fs; me;j fzf;fpay;
gjpTfis Fiwe; j msNt Vw; W f; n fhz; l hu; f s; . ,e; j f;
fhuzj;jpdhy;> tzpfg; guptu;j;jidfisg; gjpT nra;Ak;NghJ>
~ve; j ,yhgj; i jAk; vjpu; g hu; f ; f hjP u ; f s; > Mdhy; vy; y h
rhj;jpakhd el;lq;fSf;Fk; xJf;fPL nra;Aq;fs;| vd;w tpjpapid
fzf;fhsu;fs; gpd;gw;Wfpwhu;fs;. NtWtpjkhfr; nrhy;yg;Nghdhy;>
'ghJfhg;ghf tpisahLjy;" vd;w nfhs;ifia fzf;fhsu;fs;
gpd;gw;Wfpwhu;fs;. ,e;j kugpdhy;> ruf;fpUg;G> ~mlf;ftpiy my;yJ
re;ij tpiy ,jpy; vJ FiwNth| mjpy; kjpg;gplg;gLfpwJ.
mNjNghy;> rhj;jpakhd thuhf;fld; kw;Wk; Iaf;flDf;F elg;G
tUlj;jpd; ,yhgj;jpypUe;J xJf;fPL nra;ag;gLfpwJ. ,e;j fUj;J
elg;G nrhj;Jfs; tifia Kjd;ikahf ghjpf;fpwJ.
33
,e; j Kd; n dr; r upf; i f kuG> ,d; i wa ehl; f spy; jP t pu
Fw;wr;rhl;Lf;F> Fwpg;ghf KO ntspg;gLj;jy; kuGf;F vjpuhf
cs;sJ vd;w Fw;wr;rhl;Lf;F MshfpAs;sJ. ufrpa fhg;G
(cjhuzj;jpw;F> thuhf;fld; kw;Wk; Iaf;fld;> Nja;khdk;
Kjatw;Wf;F mjpfg;gbahd xJf;fPL cUthf;Fjd; %yk;)
Vw;gLj;j ,J fzf;fhsiu Cf;fg;gLj;JfpwJ kw;Wk; epjpepiy
mwpf;iffs; tzpfj;jpd; epiy Fwpj;j cz;ikahd kw;Wk;
epahakhd ghu;itia rpj;jupf;fhJ. tUkhd mwpf;if Fiwe;j
epfu tUkhdj;ijf; fhl;Lk;> ,Ug;Gepiyf; Fwpg;G> nrhj;Jfis
Fiwj;Jk;> nghWg;Gfis mjpfupj;Jk; Fwpg;gpLfpwJ.
njuptpf; f g; gl; l tpisTfs; rpijf; f g; glf; $lhJ vdpy; >
Kd;ndr;rupf;if kuG kpFe;j vr;rupf;ifAlDk; ftdj;JlDk;
nray; gLj; j g;gl Ntz; Lk; vd;W rhd;w spf; f g; gl;l nghJf;
fzf;fhsu;fspd; mnkupf;f epWtdj;jpdhy; elj;jg;gl;l Muha;r;rp
KbTfs; njuptpf;fpwJ.
2. KO ntspg;gLj;jy; kuG: ,e;j kuGg;gb> fzf;fpay; mwpf;iffs;>
mit Fwpj; J f; f hl; l Ntz; b a jfty; f is KOtJkhf
kw;Wk; epahakhf ntspg;gLj;j Ntz;Lk;. mit Neu;ikahf
jahupf;fg;glNtz;Lk; kw;Wk; cupikahsu;> jw;NghJs;s kw;Wk;
rhj;jpakhd fldPe ;Njhu; kw;Wk; KjyPl; lhsu;fSf;F eyd;
gaf;Fk; jfty;fis NghJkhd msTf;F ntspg;gLj;j Ntz;Lk;.
ngUk;ghyhd ngupa tzpfq;fs;> Nkyhz;ik> cupikia tpl;L
tpyfpAs;s $l;Lg;gq;F epWkq;fshy; elj;jg;gLtjhy; ,e;j kuG
fzf;fpay; fUj;Jfs;: Nfhl;ghLfs; kw;Wk; kuGfs; mjpf
Kff ; pajJ
; tk; ngWfpwJ. epWkr; rll
; k; 1956> xU epWkjj
; pd; Fwpg;Gfs;
tUkhd mwpf;if kw;Wk; ,Ug;Gepiyf; Fwpg;G> me;j epWkj;jpd;
jw;NghJs;s epiy gw;wpa cz;ikahd kw;Wk; epahakhd
ghu;itiaj; juNtz;Lk; vd typAWj;JtNjhL me;j epjpepiy
mwpf;iffs; jahupg;gjw;F gupe;Jiuf;fg;gl;l gbtq;fisAk;
toq;FfpwJ.3 epjpepiy mwpf;iffNshL Fwpg;Gfis ,izf;Fk;
tof;f k; (epfo; t ilah nghWg; G fs; my; y J KjyP L fspd;
re;ij kjpg;G Nghd;wit gw;wpa)> KO ntspg;gLj;jy; kugpd;
njhlu;r;rpahFk;.
3. epiyj;jd;ik kuG: ,e;j kuGg;gb> fzf;fpay; eilKiwfs; xU
fhyj;jpypUe;J kw;nwhU fhyj;jpw;F khwhky; ,Uf;f Ntz;Lk;.
cjhuzkhf> ,Ug;G 'mlf;f tpiy my;yJ re;ij tpiy" ,jpy;
vJ FiwNth mjpy kjpg;gplg;gl;lhy;> ,e;j nfhs;if tUlh
tUlk; filg;gpbf;fg;gl Ntz;Lk;. mNjNghy;> Fiwe;Jnry; ,Ug;G
Kiwapy; epiy nrhj;Jfspd; kPJ Nja;khdk; tpjpf;fg;gl;lhy;>
tUlh tUlk; mt;thNw tpjpf;fg;gl Ntz;Lk; . ,Ug; gpDk;>
epiyj;jd;ik vd;gjw;F nefpo;tw;w jd;ik vd;W mu;j;jky;y.
Nkk;gLj;jg;gl;l fzf;fpay; cj;jpfis mwpKfg;gLj;Jtij
34
mJ jil nra;tjpy;iy. ,Ug;gpDk;> mt;thwhd cj;jpfis
gpd;gw;Wk;NghJ> Ke;ija fhyfl;lj;ij xg;gpLifapy;> ,yhgj;jpid
mjpfg;gLj;jpNah my;yJ Fiwj;Njh fhz;gpf;fg;gl;lhy;> ,J
Fwpj;j Fwpg;G epjpepiy mwpf;ifapy; ,lk;ngw Ntz;Lk;.
4. Kf;fpaj;jd;ik kuG: ,e;j kuGg;gb> fzf;fhsu;> Kf;fpakhd
tptuq;fSf;F Kf;fpaj;Jtk; nfhLf;f Ntz;Lk; kw;Wk; Kf;fpakw;w
tptuq;fisg; Gwf;fzpf;f Ntz;Lk;. ,y;iynadpy;> kpfr;rpwpa
tptuq;fisr; Nru;g;gjhy;> fzf;fpay; Njitaw;w ngUQ;Rikia
Vw;f Ntz;bapUf;Fk;. Kf;fpakhd tptukhf vJ mikfpwJ vd;w
Nfs;tp> fzf;fhsupd; tpUg;Gupikf;F tplg;gLfpwJ. NkYk;> xU
nghUs;> xU Nehf;fj;jpy; Kf;fpakhdjhf ,Uf;fyhk;. Mdhy;
kw;nwhU Nehf;fj;jpy; mt;thwpy;yhky; Nghfyhk;. cjhuzkhf>
xt;nthU fldhspf;Fk; 'mtuJ fzf;ifg; gw;wpa mwpf;if"
mDg; gg; g Lk; N ghJ> igrh tiuapyhd KO tptuq; f Sk;
mspf;fg;gl Ntz;Lk;. ,Ug;gpDk;> cau;kl;l Nkyhz;ikf;F
mDg;Gtjw;fhf> fldhspfspd; epYitj;njhif gw;wpa mwpf;if
jahupf;Fk;NghJ> me;jg; Gs;sp tptuq;fs; mUfpy; cs;s gj;J
my;yJ E}Wf;F KOikahf;fg;gl Ntz;Lk;. epjpepiy mwpf;if
jahupf;Fk;NghJ igrhf;fis Gwf;fzpg;gij epWkr;rl;lKk; 3
rhd;wspf;fg;gl;l nghJf; fzf;fhsu;fspd; mnkupf;f epWtdk;>
'tzpf epWtdq;fSf;fhd nghJthf xg;Gf;nfhs;sg;gl;l
nfhs;iffspd; gl;bay;" mDkjpf;fpwJ. mNjNghy;> tup
Nehf;fq;fSf;fhf> tUkhdk; mUfpy; cs;s gj;Jf;F
KOikahf;fg;gl Ntz;Lk;.
,jdhy;> ~Kf;fpaj;jd;ik| vd;gJ czu;r;rp rhu;e;j
nrhy;. xU nghUisg; gw;wp mwptJ> jftywpe;j KjyPl;lhsupd;
Kbtpid khw;wf;$baJ vd ek;Gtjw;fhd fhuzkpUe;jhy; mjid
Kf;fpakhdJ vd fzf;fhsu; fUj Ntz;Lk;. Nfh`;su;>
'Kf;fpaj;jd;ik vd;gJ xU mwpf;if> cz;ik my;yJ
nghUSf;F ,izf;fg;gLk; gz;ghFk;. mjd;gb> mjd;
ntspg;gLj;jy; my;yJ mjw;F ntspg;ghL toq;Fk; Kiwahy;
xU epahakhd egupd; KbT khwf;$Lk;" vdf; $Wfpwhu;.
fzf;fpay; vd;gJ> rpy Fwpf;Nfhs;fis miltjpy; kdpjDf;F
cjTtjw;fhf tbtikf;fg;gl;l> xU kdpjdhy; cUthf;fg;gl;l
fiy vd;gJ ftdpf;fg;gl Ntz;Lk;. 'vdNt> fzf;fpay;
nfhs;iffis> ,aw;if tpjpfshy; ep&gpf;fNth my;yJ
mtw;wpypUe;J jUtpf;fNth ,ayhJ. khwhf> mit kuGfs; my;yJ
Kf;fpakhd kw;Wk; gaDs;s Njitfis epiwNtw; W tjw; f hf
kw; Wk; tzpf epWtdq; f is fl;Lg; gLj;J tjw;fhd ek;gfkhd
epjpapay; kw;Wk; nray;Kiwj; jfty;fis epWTtjw;fhf>
mDgtj;jpypUe;J kdpjdhy; cUthf;fg;gl;l tpjpfs; vd;w tifapy;
35
cs;sd. ,e;j tifapy;> tzpff; nfhs;iffs; kw;Wk; ,ju r%ff;
fl;Lg;ghLfSld; xj;Jg;Nghfpd;wd."4
cq;fs; Kd;Ndw;wj;ijr; rupghu;f;fTk;
(i) epWtdj;njhlu;r;rp fUj;jpid tiuaWf;fTk;.

(ii) ,d;iwa ehspy; Kd;ndr;rupf;if kuG> Vd;
Fw;wr;rhl;Lf;F ,yf;fhfp tUfpwJ?
2.4 fzf;fpay; Nfhl;ghLfs;
fzf;fpay; eilKiwfs; rpy topKiwfis gpd;gw;Wfpd;wd.

fzf;fhsh; vt;thW Kd;Ndw;wj;ij mse;J jfty;
njhlh;Gnfhs;fpwhh; vd;gij eph;tfpf;Fk; tpjpfs; “nghJthf
Vw;Wf;nfhs;sg;gl;l fzf;fpay; Nfhl;ghLf;s” (GAAP) vd;w
jiyg;gpd; fPo; tUfpd;wd. Fwpg;gpl;l Neuj;jpy; Vw;Wf;nfhs;sg;gl;l
fzf;fpay; eilKiwfris (GAAP) tpjpKiwfs;> tpjpfs; kw;Wk;
eilKiwfs; Mfpait mlq;fpAs;sd. cyfstpy;
fzf;fhsu;fshy; gpd;gw;wg;gLk; eltbf;iffs; my;yJ
elj;ijapd; tpjpfs; vd mtw;iw cldbahf tiuaWf;fyhk;.
mit nghJthf fzf;fpay; nray;Kiwfs; kw;Wk; jj;Jtj;Jld;
,ize;j Nfhl;ghLfspd; ikag;gFjp MFk;. mit elg;G
eilKiwfspd; tpsf; f khfTk; > khw; W cs; s ,lq; f spy;
kuGfs; my; y J nray;Kiwfisj; Nju;e;njLg;gjw;fhd
topfhl;bahfTk; nray;gLk;.
(iii) xt;nthU ehl;bd; rl;luPjpahd Njitfs;> cs;Su;
fzf;fpay; eilKiwfs;> tof;fq;fs;> gad;ghL kw;Wk; xt;nthU
ehl;Lf;Fkhd tprpj;jpukhd tzpfr; R+o;epiyfspd; fhuzkhf>
GAAP xU ehl;bw;F xU ehL khWgLk; vd;gJ ftdpf;fg;gl
Ntz;Lk;. GAAP-apid cUthf;f> eilKiwg;gLj;j kw;Wk;
mjidr; nray;gLj;Jjiyf; fl;Lg;gLj;j xt;nthU ehLk;
mjw;Fr; nrhe;jkhd njhopy;Kiw fzf;fpay; FO / xOq;fhw;W
mikg;gpid epWtpAs;sJ. cjhuzkhf> mnkupf;fhtpy; 1973-y;
epWtg;gl;l epjp fzf;fpay; juepiy thupak; (FASB)> epjp
fzf;fpay; juepiy mwpf;iffs; (SFAS) vdg;gLk; Kf; f pa
Kiwahd mwptpg; G fis mt; t g; N ghJ ntspapLfpwJ.
mNjNghy;> ,q;fpyhe;jpy;> 1990-y; epWtg;gl;l fzf;fpay;
juepiy thupak;> epjpepiy mwpf;ifaspj;jy; juepiyfis
ntspapLfpwJ. ,e;j thupak;> mt;tg;NghJ epiyahd fzf;F
eilKiwfspd; mwpf;iffis (SSAPs) ntspapLtjw;F
nghWg;ghf Vw;fdNt ,Ue;j fzf;fpay; juepiyf; FOtpw;Fg;
36
gjpyhf mikf;fg;gl;lJ. ,e;jpahtpy;> ,e;jpa gl;laf; fzf;fhsu;
epWtdj;jhy; epWtg;gl;l fzf;fpay; juepiy thupak; vy;yh
tzpf epWtdq;fshYk; gpd;gw;wg;gl Ntz;ba fzf;fpay;
juepiyfis ntspapLfpwJ. ,Ug;gpDk;> ngUepWtd
tptfhuq;fSf;fhd mikr;rfk;> ,e;jpahtpy; gd;dhl;L
epjpepiy mwpf;if juepiyfspd; (IFRS) xUq;Fjiy Nehf;fp
mb vLj;J itf;Fk; tpjkhf 40 ,e;jpa fzf;fpay;
juepiyfis (Ind AS) mwptpj; J s; s J. epWkr; rl;l k;> 2013-
d; fPo; fl; L g; g Lj; j g; g Lk; epWkq;fSf;F ngUepWtd
tptfhuq;fSf;fhd mikr;rfk; mwptpg;gJ Nghd;W> gy tifahd
epWtdq;fSf;Fk; mjDld; njhlu;Gila mjpfhu mikg;Gfshy;
mwptpf;fg;gLk; NjjpapypUe;J Ind AS Ind AS nghUe;Jk; vd;gJ
ftdpf;fg;gl Ntz;Lk;. ,uz;L juepiyfSf;fpila NtWghL
,Ue;jhy;> mjhtJ ,e;jpa gl;laf; fzf;fhsu; epWtdj;jhy;
ntspaplg;gl;l fzf;fpay; juepiyfs; kw;Wk; ,e;jpa
murhq;fj;jpd; ngUepWtd tptfhuq; f Sf; fhd mikr;r fj; j hy;
mwptpf; f g; gl;l Ind AS-f;fpilNa NtWghL ,Ue;jhy;> ,e;jpa
gl;laf; fzf;fhsu; epWtdk; me;j NtWghLfis
nghUe;Jk;gb nra;Ak;. ,J> rpy Neu;Tfspy;> Vw;fdNt
nra;ag;gl;Ltpl;lJ cjhuzkhf AS-6: Nja;khd fzf; f paiy
jpUk; gg; ngw; W f; n fhz; l J kw; W k; AS-10: epiy
nrhj;Jf;fSf;Fg; gjpyhf AS 10: cilik> njhopw;rhiy
kw;Wk; cgfuzk; ntspaplg;gl;lJ.
(iv) ,jw;F Ke;ija gpuptpy;> ehk; fzf;fpay;

nfhs;iffisg; gw;wp tpthjpj; N jhk; . mit mbg; g ilapy;
jw; N ghJs; s fzf; f pay; eilKiwfisf; fl;Lg;gLj;Jk;
kw;Wk; rpf;fyhd guptu;j;jidfis vt;thW cupa Kiwapy;
ifahStJ vd;gJ Fwpj;J epu;zapg;gjw;F Fwpg;Gfshfg;
gad;gLj;jg;gLk; tpjpfs; MFk;. ,e;j tpjpfis/
Nfhl;ghLfis nray;gLj;Jjy; ntt;NtW epWtdq;fspy;
xNutpjkhf ,Ug;gij cWjp nra;aTk;> epjpepiy mwpf;iffs;
xg;gplf;$baitahf ,Ug;gij cWjp nra;aTk;> ntt;NtW
ehLfspy; cs;s fzf;fpay; xOq;fhw;W mikg;Gfs; ,e;j
Nfhl;ghLfis/tpjpfis fzf;fpay; juepiyfs; tbtj;jpy;
newpKiwg;gLj;jpAs;sd. ,jdhy;> fzf;fpay; juepiyfs;
vd; g J milg; gbahd fzf; f pay; Nfhl; g hLfs; . ,it
rk;ge;jg;gl;l xOq;fhw;W mikg;Gfshy; Kiwg;gLj;jg;gl;L
newpKiwg;gLj;jg;gl;Ls;sd.
37
(v) vspikahff; $wpdhy;> fzf;fpay; juepiyfs; vd;gJ
tpjpfs;. ,jd;gb fzf;fpay; mwpf;iffs; jahupf;fg;gl Ntz;Lk;.
mtw;iw epjpepiy mwpf;iffs; jahupf;fg;gLk; NghJk;
toq;fg;gLk;NghJk; filg;gpbf;fg;gl Ntz;ba fzf;fpay;
xOq;fhw;W mikg;Gfspd; eilKiwf; FwpaPL mwpf;iffs;
vdTk; Fwpf;fg;glyhk;. Fwpg;gpl;l Njitfisg; nghWj;J
ehl;Lf;F ehL my;yJ njhopYf;F njhopy; fzf;fpay;
juepiyfs; khWglyhk;. ,e;jpa gl;laf; fzf;fhsu;
epWtdj;jpd;gb 'mq;fPfhuk;> mstPL> toq;fy; kw;Wk;
epjpepiy mwpf;iffspy; jfty;fis ntspg;gLj;jYf;fhd tYthd
Nfhl;ghLfis tFj; Jf; $Wtjhy;> fzf;fpay; juepiyfs;
ehl;bd; epjpepiy mwpf;ifaspj;jy; mikg;gpd; J}z;fshf
nray;gLfpd;wd. ,J gpd;du; epjpepiy mwpf;ifapd; juj;jpid
Nkk;gLj;JfpwJ."
(vi) fzf;fpay; juepiyfspd; Nehf;fq;fs;: epjpepiy
mwpf;iffs;> xU epWtdk; gw;wpa gaDs;s epjpj; jfty;fis>
gy gq;Fjhuu;fSf;F> mtu;fspd; nghUshjhu kw;Wk; epjpapay;
KbTfSf;F mbg;gilahf tpsq;Fk; tz;zk; toq;Ffpd;wd.
epjpepiy mwpf;iffis jahupg;gjpy; rpy epWtdq;fshy;
Vw;Wf;nfhs;sg;gl;l Kiwfs; kw;Wk; Nfhl;ghLfspy; cs;s
NtWghl;bdhy;> gy;NtW mwpf;ifaspf;Fk; epWtdq;fspd;
epjpepiy mwpf; iffspd; xg;gPL rpy rpukq; f is
nfhLf; fpwJ. gy;NtW epWtdq;fshy; gpd;gw;wg;gLk; fzf;fpay;
Kiwfs; kw;Wk; Nfhl;ghLfspy; Kbe;jsT xj;jpirtpidf;
nfhz;Ltu fzf;fpay; juepiyfs; cUthf;fg;gl;Ls;sJ.
(vii) ,jdhy;> jftywpe;j nghUshjhu KbTfis
vLg;gjw;NfJthf gq;Fjhuu;fshy; epWtdj;jpw;Fs;Sk;>
epWtdq;fSf;fpilNaAk; xg;gPL nra;tij vspikg;gLj;j>
epjpepiy mwpf;iffis jahu; nra;aTk;> toq;fTk;> khWgl;l
mwpf;ifaspf;Fk; epWtdq;fshy; filg;gpbf;fg;gLk;. gy;NtW
fzf;fpay; Nfhl;ghLfis fzf;fpay; juepiyfs; mwpthh;e;j
Kiwapy; nghUe;jr;nra;fpwJ.
(viii) ru;tNjr fzf;fpay; ju epu;za FO kw;Wk; IAS \ IFRS
(ix) tuyhWk; mikg;Gk; ru;tNjr fzf;fpay; epakq;fs; FO
(IASC)> 9 ehLfspy; ,Ue;J 16 cly;fs; (epWtdu;-cWg;gpdu;fs;
vd;W miof;fg;gLk;) 29 [_d;> 1973> ,e;j xg;ge;jk; kw;Wk;
murpayikg;G mjd; cUtfkhfpd;wJ. ,f;FO yz;ldpy;
jiyikafk; cs;sJ. ,jd; nghUs;tpsf;Fk; if epiyahd
tpsf;f FO (SIC) vdg;gLk;.
38
(x) ,f;FOtpd; Nehf;fk; "tFj;J ntspaplTk; nghJ eyd;
fUjp> me;j fhl;rpapy; filgpbf;f Ntz;bait jzpf;if
nra;ag;gl;l epjp mwpf;iffs; kw;Wk; jq;fs; cyf mstpyhd
Cf;Ftpf;f Vw;gJ> filgpbg;gJ" mj;jifa juq;fis
cUthf;Fjy; vd;gJ> xU nrhy;> mZFKiw kw;Wk; KbTfis
mspf;Fk; tifapy; xNu khjpupahd juj;jpid nfhz;L tUfpd;wJ.
,J xU rupahd Gupjy; kw;Wk; nghUshjhu kw;Wk; epjp
jfty;fis gupkhwpf; nfhs;s kl;Lk; cjthJ> NkYk; ru;tNjr
KjyPl;bd; R%fkhd Xl;lj;ij Nkw;nfhs;sTk; ,J cjTfpd;wJ.
(xi) 1973 kw;Wk; 2000 f;F ,ilNa IASC> ru;tNjr fzf;fpay;
epakq;fs; (IASs) vdg;gLk; gy fzf;fpay; juq;fis ntspapl;lJ.
2001 Kjy; IASC ru;tNjr fzf;fPl;L juepiy rig (IASB) vd;W
ngau; khw;wk; nra;ag;gl;lJ. IASB jw;NghJ IASC gzpia
Nkw;nfhz;Ls;sJ. mjd; cWg;gpdu;fs; (jw;NghJ 15 KO Neuk;
cWg;gpdu;fs;) IFRIC %yk; cUthf;fg;gl;l IFRSs kw;Wk;
mq;fPfhu tpsf;fq;fs; mgptpUj;jp kw;Wk; ntspaPL nghWg;G
cs;sd.
(xii) IASB vdg;gLk; Gjpa njhlu; gpufldq;fs; ntspapl;Ls;sJ
ru;tNjr epjp mwpf;if juepiyfs; (IFRSs) Ke;ija I.V.v];.
Fwpj;j jiyg;Gfspy;. ,J jtpu> IASB Gjpa IFRSs rpy Nghdp
khw;wp mikj;Js;sJ. ,t;thwhf> ,g;NghJ IASB ntspapl;l IASC
kw;Wk; IFRSs toq;fg;gl;l Nghdp midj;Jk; IASB tuk;gpw;Fs;
tUfpd;wd. Kd;ida SIC xj;j epakq;fs; gw;wpa tpsf;fq;fs;
toq;Ftjw;F ru;tNjr epjp mwpf;if tpsf;f FO (IFRIC) xd;Wk;
mikf;fg;gl;Ls;sJ.
(xiii) Ke;ija I. V. v];. vd;w jiyg;Gfspy;> ru;tNjr epjp
mwpf;if ju epu;za (IFRSs) vdg;gLk; Gjpa njhlu; gpufldq;fs;
IASB ntspapl;Ls;sJ. ,J jtpu> IASB Gjpa IFRSs rpy IASs
khw;wp mikj;Js;sJ. ,t;thwhf> ,g;NghJ IASB ntspapl;l IASC
kw;Wk; IFRSs toq;fg;gl;l ,ah]; midj;Jk; IASB tuk;gpw;Fs;
tUfpd;wd. Kd;ida SIC xj;j epakq;fs; gw;wpa tpsf;fq;fs;
toq;Ftjw;F ru;tNjr epjp mwpf;if tpsf;f FO (IFRIC) xd;Wk;
mikf;fg;gl;Ls;sJ.
(xiv) cyfk; KOtJk; cs;s IASB, KjyPl;lhsu;fs;>
Ma;thsu;fs;> ePnuhOq;fpfs;> tzpfj; jiytu;fs;> fzf;fpay;
epiyia rupnra;gtu; kw;Wk; fzf;Fg; Nghl;l njhopy; Mfpait
mlq;Fk;. IASB Nehf;fq;fs;: IFRS mbg;gilapy; IASB gue;j
Nehf;fq;fs;> (,yhg jdpahu; Jiw epWtdk;) fPo; RUf;f KbAk;.
39
(xv) (a) nghJ eyd;> xU cau;e;j juk;> Gupe;J nfhs;Sjy;>
mky;gLj;jg;glf;$ba kw;Wk; cyf mstpy; njspthf njspthd
nfhs;iffis mbg;gilahf nfhz;l epjpepiy mwpf;if juj;ij
Vw;Wf;nfhz;lJ. ,e;j juq;fs; cau; juk;> ntspg;gilahd kw;Wk;
xU jfty; mwpf;iffs; kw;Wk; KjyPl;lhsu;fSf;F cjTk; kw;w
epjp mwpf;if kw;Wk; cyf %yjd re;ijfspy; kw;w
gq;Nfw;ghsu;fs; kw;Wk; epjp jfty; gpw gadu;fs; nghUshjhu
jPu;khdq;fs; mlq;Fk;.
(xvi) (b) me;j juj;jpd; gad;ghL kw;Wk; fLikahd
gad;ghl;il Cf;Ftpj;jy;.
(xvii) (c) eLj;ju kw;Wk; rpW njhopy; epWtdq;fspd; Njitfs;
kw;Wk; tsu;e;JtUk; nghUshjhuq;fs; gpd;du; (m) kw;Wk; (M)
Fwpf;Nfhs;fs; NkNy $wg;gl;l Nehf;fq;fs; gw;wp ftdk; nrYj;j
Ntz;Lk; kw;Wk;.
(d) IFRSs, IASB toq;fg;gl;l juq;fs; kw;Wk; tpsf;fq;fs;
Mfpatw;iw Cf;Ftpj;jy; kw;Wk; Nkk;gLj;j> Njrpa fzf;fpay;
epakq;fs; kw;Wk; IFRSs.
(xviii) IFRS nghUs:; ,J ru;tNjr fzf;fpay; juk;
tsu;r;rpaile;j xU njhFg;G ru;tNjr fzf;fpay; ju epu;za
rigapdhy; (IASB) epjp mwpf;iffspy; Fwpg;gpl;l tif
guptu;j;jidfs; kw;Wk; epfo;Tfis mwptpf;Fk; Kiwia
toq;Ffpd;wd. mit %yk; toq;fg;gLk; epakq;fs; kw;Wk;
tpsf;fq;fs; gpd;tUkhW ru;tNjr fzf;fpay; ju epu;za rig
(IASB) kw;Wk; mjd; Kd;Ndhb mikg;G> ru;tNjr fzf;fpay;
epakq;fs; FO (IASC). mit cs;sd: ru;tNjr epjp mwpf;if
epakq;fs; ru;tNjr fzf;fPl;L epakq;fs; kw;Wk; ru;tNjr epjp
mwpf;if tpsf;fq;fs; FOthy; cUthf;fg;gl;l tpsf;fq;fs;
(IFRIC) my;yJ Kd;dhs; epiyapaw; tpsf;fq;fs; FO (SIC).
IFRS Nehf;fk; tzpf epWtdq;fspd; epjpepiy mwpf;iffis
ru;tNjr Kiwapy; xg;gPL nra;tJ> Kbe;jtiu vspjhf IFRSs.
jw;NghJ xt;nthU ehLk; jdJ nrhe;j tpjpfis nfhz;bUg;gjhy;
mJ fbdkhdJ. IFRSs cyfk; KOtJk; fzf;fpay; juj;ij
xj;jpirf;f tzpf tptfhuq;fSf;fhd xU nghJthd cyfshtpa
nkhopahf tbtikf;fg;gl;Ls;sJ. mit gy;NtW Njrpa
fzf;fpay; juq;fis gbg;gbahf khw;wp tUfpd;wd. mtu;fs; xU
fzf;F Gj;jfq;fis guhkupf;f fzf;fhsu; Ntz;Lk;> mtu;fs;
mbg;gilapy; epjp mwpf;iffs; xU tif> Gupe;J> ek;gfkhd
kw;Wk; gadu;fs; Njitfs; gb-cs; kw;Wk; ntspg;Gw cs;sJ.
40
(xix) IFRS Nehf;fk;: IFRS Nehf;fk; fPo; cs;sd.
(xx) (i) IFRS epjp mwpf;iffs; kw;Wk; ,yhg rhu;G epWtdq;fs;
%yk; mwpf;if kw;Wk; tzpf> njhopy;Jiw> epjp> kw;Wk; xj;j
eltbf;iffspy; <Lgl;L me;j mtu;fspd; rl;l tbtNk.
(xxi) tpsf;fq;fs:;
(xxii) (a) nghJthd Nehf;fk; epjp mwpf;iffs; gq;Fjhuu;fs;>
fld;fs;> Copau;fs; kw;Wk; nghJkf;fs; nghJ Njitfis G+u;j;jp
nra;a Nehf;fk; xU epWtdj;jpd; epjp epiyik gw;wp jfty;>
nray;jpwd;> kw;Wk; gzk; gha;fpwJ.
(xxiii) (b) kw;w epjp mwpf;if xU KOikahd tpsf;fj;ij
mspf;Fk; epjp mwpf;iffs; ntspNa toq;fg;gl;l jfty;fis
cs;slf;fpaJ epjp mwpf;iffspd; njhFg;G my;yJ gadu;fs;
nra;Ak; jpwid jpwikahd nghUshjhu KbTfs; Nkk;gLj;JfpwJ.
(xxiv) (ii) Mjhak; rhu;e;j tzpf epWtdq;fs; jtpu kw;w
epWtdq;fs; nghUj;jkhd IFRSs fz;Lgpbf;f $Lk;.
(xxv) (iii) jdpg;gl;l epWtdk; kw;Wk; epjp mwpf;iffis IFRSs.
(xxvi) IFRS A+fq;fs;: IFRS ehd;F mbg;gil Cfq;fs; tptuk;
fPNo cs;sd.
(xxvii) 1. ,ay;ghfr; Nru;e;j mbg;gil: gz guptu;j;jidfs; kw;Wk;
epfo;Tfspd; epjp tpisT mq;fPfupf;fg;gl;l> gzk; ngWk; NghJ
my;y vd;W mDkhdk; my;yJ nrYj;jpdu;.
(xxviii) 2. ftiy nfhs;Sjy;: eykhd tho;Tf;fhd tUq;fhyj;
vjpu;fhyk; xU tzpf epWtdk; nray;ghl;by; ,Uf;Fk; vd;W
mDkhdk;.
(xxix) 3. mstpLk; myF: %yjd kjpg;gPL nra;a mstpLk; myF
jw;Nghija thq;Fk; rf;jp. NtW thu;j;ijfspy; nrhd;dhy;>
nrhj;Jf;fs; mtw;wpd; epahakhd kjpg;gpy; epjpepiy mwpf;ifapy;
gpujpgypf;f Ntz;Lk;.
(xxx) 4. epiyahd thq;Fk; rf;jpapd; myF: %yjdj;jpd; kjpg;G>
epjp Mz;bd; ,Wjpapy; epyTk; nghUshjhuk; gztPf;fj;ij
rupnra;a Ntz;Lk;.
(xxxi) cynfq;Fk; IFRS:
(xxxii) IFRS vd;gJ cyfstpy; Vw;Wf;nfhs;sg;gl;l epjp mwpf;if
rl;lfk; MFk;. ,J 110 ehLfspy; gad;gLj;jg;gLfpwJ> Mdhy;
mnkupf;fh kw;Wk; ,q;fpyhe;J ,uz;bYk;> nghJthf
41
Vw;Wf;nfhs;sg;gl;l fzf;fpay; Nfhl;ghLfs; (GAAP)
fzf;fhsu;f;fhd mjpf gutyhf gad;gLj;jg;gLk;.
(xxxiii) jw;NghJ If;fpa mnkupf;fhtpd; epjp fzf;fPl;L ju epu;za
rig (FASB) kw;Wk; ,Wjpapy; juj;ij KOikahf GAAP kw;Wk;
IFRS Nkk;gLj;j tbtikf;fg;gl;l vz;zw;w $l;L jpl;lq;fspy;
IASB gzpahw;wp tUfpd;wdu;.
(xxxiv) ,e;jpahtpYk;> ehk; gpd;tUk; GAAP. mjhtJ fzf;fpay;
epakq;fs; ,e;jpa gl;laf; fy;tp epWtdk; epu;zapj;Js;sJ.
,e;jpa fzf;fpay; juq;fis IFRS cld; FWfpg;Nghfpd;w
eltbf;iffs; vLf;fg;gl;L tUfpd;wd.
(xxxv) IFRS gpujhd epjpepiy mwpf;iffs; tiffs;:

(xxxvi) tiffs;: IFRS epjpepiy mwpf;iffs; gpd;tUkhW.
(xxxvii) • epjp epiy mwpf;if. ,jpy; nrhj;Jfs;> nghWg;Gfs;
kw;Wk;
(xxxviii) • gq;F
(xxxix) • tpupthd tUkhd mwpf;if.
(xl) • ,jpy; ,uz;L jdpj;jdp mwpf;iffs; (i) xU tUkhd
mwpf;if kw;Wk; (ii) xU mwpf;if tpupthd tUkhdk;.
tUtha; mwpf;ifapd; gb nkhj;j tUkhdj;ij
rkurk;nfhs;s> ,yhgk; kw;Wk; e\;l gw;wpa mwpf;if
(xli) • rkj;Jtk; khw;wq;fs; gw;wpa mwpf;if
(xlii) • nuhf;f gha;T mwpf;if my;yJ nuhf;f mwpf;iffs;
(xliii) • Fwpg;Gfs;> Fwpg;gplj;jf;f fzf;fpay; nfhs;iffspd;
RUf;fk; mlq;fpaJ.
Nehf;fk;:
(xliv) xU epjp mwpf;if cz;ik kw;Wk; epahakhd glj;ij
Kd;itf;f Ntz;Lk; xU mikg;gpd; tu;j;jf mYty;fs;. ,e;j
mwpf;iffs; ePnuhOq;fpfs;> r%fj;jpd; gy;NtW tifahd
gad;gLj;jg;gLfpd;wd vd;gjhy;> mtu;fs; mikg;gpd; epjp epiyik
cz;ikahd fz;Nzhl;lj;ij Kd;itf;f Ntz;Lk;. gz;G
gz;Gfs;: xt;nthU IFRS, mjd; Kf;fpa epjp mwpf;ifapy;
Njitg;gLk; Kf;fpa gz;Gfs; gpd;tUkhW:
(xlv) •Gupe;Jzu;T
(xlvi) •rk;ge;jk;
(xlvii) •ek;gfj;jd;ik
(xlviii) •xg;gPL
42
(xlix) IAS/IFRS jw;Nghija epiy kw;Wk; tpsf;fq;fs;:
(l) ru;tNjr fzf;fPl;L epakq;fs; (IAS) jw;Nghija epiy>
ru;tNjr epjp mwpf;if epakq;fs; (IFRS)> epiyapaw; tpsf;f FO
(SIC)> ru;tNjr epjp mwpf;if tpsf;f FO (IFRIC) toq;fpa
tpsf;fq;fs; cs;sJ.
(li) ru;tNjr fzf;fpay; epakq;fs; (IASs):
(lii) midj;J 41 IASs ,jpy; 16 Ngu; thg]; ngw;wdu;.
,jdhy;> jw;NghJ 25 IVv]; fs; nray;ghl;by; cs;sd. mit
fPNo nfhLf;fg;gl;Ls;sd.
(liii) IAS 1. epjp mwpf;iffis rku;g;gpj;jy;.
(liv) IAS 2. gl;bay;fs;
(lv) IAS 7. nuhf;f gha;T mwpf;iffs;
(lvi) IAS 8. fzf;fpay; nfhs;iffs;> fzf;fpay; kjpg;gPLfs;
kw;Wk; gpiofs; khw;wq;fs;.
(lvii) IAS 10. ,Ug;Gepiyf; Fwpg;G Njjpf;F gpwF epfo;Tfs;.
(lviii) IAS 12. tUkhd tupfs;.
(lix) IAS 16. nrhj;J> nrb> cgfuzq;fs;.
(lx) IAS 17. Fj;jif.
(lxi) IAS 19. gzpahsu; eyd;fs;.
(lxii) IAS 20. muR khdpaq;fs; kw;Wk; muR cjtpfis
ntspg;gLj;jy;.
(lxiii) IAS 21. md;dpar; nryhtzp tpfpjq;fspy; khw;wq;fspd;
tpisTfs;.
(lxiv) IAS 23. ,uty; nryT
(lxv) IAS 24. njhlu;Gila fl;rp ntspg;gLj;jy;fs;.
(lxvi) IAS 27. njhFg;G+jpak; kw;Wk; jdp epjpepiy mwpf;iffs;.
(lxvii) IAS 28. $l;lhspfs; KjyPL. cau;gztPf;f
(lxviii) IAS 29. cau;gztPf;f nghUshjhuk; gw;wpa epjpepiy
mwpf;if.
(lxix) IAS 31. $l;L Kaw;rpfspy; Mu;tk; cz;lhFk;.
(lxx) IAS 32. epjpr; fUtpfs;: tpsf;ff;fhl;rp
(lxxi) IAS 33. xU gq;fpd; rk;ghj;jpak;.
(lxxii) IAS 34. ,ilf;fhy epjp mwpf;if.
(lxxiii) IAS 36. nrhj;Jf;fspd; FiwghL.
43
(lxxiv) IAS 38. mUtr; nrhj;Jf;fs;.
(lxxv) IAS 39. epjpr; fUtpfs;: mq;fPfhuk; kw;Wk; mstPL.
(lxxvi) IAS 40. KjyPl;L Fzk;.
(lxxvii) IAS 41. tptrhak;.
(lxxviii) ru;tNjr epjp mwpf;if epakq;fs; (IFRSs) midj;J
15 IFRSs
(lxxix) kWguprPyidf;F toq;fg;gl;Ls;sJ. fPo; gl;baypy; cs;sJ.
vz; jiyg;G Kjypy; gad;fs;

ntspaplg;gl;lJ
IFRS1 ru;tNjr epjp mwptpg;G 2003 [d 1>2004

juKjy; Kiw
jj;njLg;G
IFRS 2 gq;F mbg;gilapyhd 2004 [d 1>2004

nfhLg;gdT
IFRS 3 tpahghu Nru;f;iffs; 2004 vg;u 1>2004
IFRS 4 fhg;GWjp xg;ge;jq;fs; 2004 [d 1>2005
IFRS 5 tpw;gid kw;Wk; [d 1>2005

epWj;jg;gl;l
eltbf;iffSf;fhd 2004
jw;Nghija nrhj;Jfs;
IFRS 6 fdpk tsq;fis 2004 [d 1>2006
Ma;T kw;Wk; kjpg;gPL
nra;jy;
IFRS 7 epjpf; fUtp 2005 [d 1>2007

ntspg;gLj;jy;fs;
IFRS 8 ,af;f gpupTfs 2006 [d 1>2009
IFRS 9 epjpr; fUtpfs; 2009 [d 1>2018
IFRS 10 xUq;fpize;jepjp 2011

mwpf;iffs;
[d 1>2013
44
IFRS 12 kPjhd eyd;fisf; 2011 [d 1>2013
ntspg;gLj;jy;
IFRS 13 kjpg;G mstPL 2011 [d 1>2013
IFRS 14 xOq;FKiwkPwy; 2014 [d 1>2016

fzf;Ffs;
thbf;ifahsu;fSld;
IFRS 15 2014 [d .1> 2017
xg;ge;jq;fs; %yk;
tUtha;
IFRS 16 Fj;jif 2016 [d .1> 2019
IFRS 17 fhg;gPl;L xg;ge;jk; 2017 [d .1> 2021
SIC/IFRIC toq;fpa tpsf;fq;fs;:
midj;J 25 tpsf;fq;fs; toq;fg;gl;lJ.
SIC 7 A+Nuh mwpKfk;

SIC 10 muR cjtp-,af;f ve;j Fwpg;gpl;l rk;ge;jKk;
nraw;ghLfs; ,y;iy
SIC 12 xUq;fpizg;G-rpwg;G-Nehf;fk; epWtdq;fs;
SIC 13 $l;lhf fl;Lg;gLj;jg;gl;l epWtdq;fs; gz rhu;gw;w
njhopy; %yk; gq;fspg;Gfs;
SIC 15 ,af;f Fj;jiffs;-Cf;fj;njhif
SIC 21 tUkhd tup-kWkjpg;gPL my;yhj Nja;khdkw;w
kPl;G nrhj;Jf;fs;
SIC 25 tUkhd tup-xU epWtdj;jpd; tup epiyapy;
khw;wq;fs; my;yJ mjd; gq;Fjhuu;fs;.
SIC 27 rk;ge;jg;gl;l eltbf;iffspd; nghUis kjpg;gPL nra;jy;
xU Fj;jif rl;l gbtk;
SIC 29 Nrit rYif Vw;ghLfs;: ntspg;gLj;jy;fs;
45
SIC 31 tUtha;-gz;lkhw;W guptu;j;jidfs; lnvolving
tpsk;gu Nritfs;
SIC 32 mUtr; nrhj;Jfs;-,izaj; js nryTfs;
SIRC 33 ,lh; xUq;fpizg;G kw;Wk; gq;FKiw: rhj;jpakhf
thf;fspf;Fk; chpikfs; kw;Wk; chpikahsh; eyd;fis xJf;fPL
nra;jy;.
IFRIC 1 jw;NghJs;s fistJ khw;wq;fs;> rPuikj;jy; kw;Wk;
xj;j nghWg;Gfs;
IFR1C 2 cWg;gpdu;fspd; gq;Ffs; $l;LwT epWtdq;fs; kw;Wk;
,NjNghd;w nghWg;Gfs;
IFRIC 4 xU Vw;ghL Fj;jif cs;sjh vd;gij jPu;khdpf;fpwJ
IFRIC 5 fistJ> kWrPuikg;G kw;Wk; Rw;Wr;R+oy; kWtho;T
epjpapypUe;J vOk; eyd;fSf;F cupikfs;.
IFRIC 6 nghWg;Gfs; Fwpg;gpl;l re;ijapy; gq;Nfw;gjhy;vOk;-fopT
kpd; kw;Wk; kpd;dZ cgfuzq;fs;
IFRIC 7 cau;gztPf;f nghUshjhuq;fspy; epjp mwptpg;G
Rafw;gpj;jy; nghUs;
IFRIC 9 cl;nghjpf;fg;gl;l topnghUl;fspd; kWkjpg;gPl;Lf;F
IFRIC 10 ,ilf;fhy epjp mwpf;if kw;Wk; FiwghL
IFRIC 12 Nritf; rYif Vw;ghLfs;
IFRIC 14 IVv]; 19-tiuaWf;fg;gl;l ed;ik nrhj;jpd; tuk;G
Fiwe;jgl;rk; epjp Njitg;ghLfs; kw;Wk; mtu;fspd;
fye;Jiuahly;
IFRIC 16 n`l;[]; xU ntspehl;L eltbf;ifapy; epfu KjyPL
IFRIC 17 chpikahsh;fSf;F nuhf;fr;nrhj;Jf;fs; my;yhj
tpepNahfk;
IFRIC 19 gq;F Mtzq;fSld; epjpg;nghWg;Gfis ,izj;jy;.
IFRIC 20 xU Nkw;gug;G Ruq;fj;jpd; cw;gj;jpf; fl;blj;jpy;
ntl;Ljy; nryT
IFRIC 21 tpjpg;Gfs;
IFRIC 22 ntspehl;L ehza ghpth;j;jidfs; Kd;$l;bNa
ghprPypf;fg;gLfpd;wd.
46
IFRIC 23 tUkhd thptpjpg;G kw;Wk; epr;rakw;w jd;ik
2.5.1 ICAI My; toq;fg;gLk; fzf;fpay;

juepiyfSf;fhd mwpKfk; :
cjhuzkhf> xU nrhy;> mZFKiw kw;Wk; fzf;fpay;
KbTfis mspf;Fk; nghUl;L> ,e;jpa gl;laf; fy;tp epWtdk;
epWtg;gl;lJ. Vg;uy; 22> 1977> fzf;fpay; ju epu;za rig (ASB).
ASB Kf;fpa gzpahFk;. vdNt ,J Nghd;w juq;fs;> gl;laf;
fy;tp epWtdk; %yk; mikf;fg;gLk;. fzf;fpay; juq;fis ASB,
ru;tNjr fzf;fPl;L juj;jpw;F cupa fUj;ij toq;Fk;.rhj;jpakhd
mstpw;F mtw;iw xUq;fpizf;f Ntz;Lk;. ,e;jpahtpy; epyTk;
nghUe;jf;$ba rl;lq;fs;> Rq;fk;> cgNahfq;fs; kw;Wk; tzpfr;
R+oy;fis fUj;jpy; nfhz;L mJ nray;gLk;. fzf;fPl;L
epakq;fs; gw;wpa mwpf;iffis Kd;Diu ,e;jpa gl;laf; fy;tp
epWtdj;jpd; fTd;rpy; ntspapl;l fzf;fPl;L ;fs; gw;wpa
mwpf;iffspy; gpd;tUtd Fwpj;j Fwpg;ghd mk;rq;fs; cs;sd.
fzf;fPl;L epakq;fs; gw;wpa mwpf;iffis Kd;Diu
gl;laf; fy;tp epWtdj;jpd; fTd;rpy; ntspapl;l fzf;fPl;L
epakq;fs; gw;wpa mwpf;iffs; fPNo nfhLf;fg;gl;Ls;sd. mit
gpd;tUkhW ,e;jpahtpd; fzf;fhsu;.
1. fzf;fpay; ju epu;za thupak; cUthf;fk;
(1) ,e;jpa gl;laf; fzf;fhsu; (ICAI) epWtdk; ,e;jpahtpy;
gad;ghl;by; cs;s gy;NtW fzf;fpay; nfhs;iffs; kw;Wk;
eilKiwfis ,iae;J mtrpaj;ij Vw;Wf;nfhs;fpwJ> Vg;uy; 21>
1977 md;W fzf;fpay; ju epu;za thupaj;ij (ASB) mikj;jJ.
(2) ASB njhFg;G XusT gue;j mbg;gilahf cs;sJ kw;Wk;
epiyahd mikg;G nray;Kiw midj;J tl;b FOf;fs;gq;Nfw;G
cWjp. ASB ,y; epakpf;fg;gl;l ICAI Nguitapd;
Nju;e;njLf;fg;gl;l cWg;gpdu;fs; jtpu> ASB gpd;tUkhW:
(i) ICAI Nguitapy; epWtd tptfhuq;fs; Jiwia
gpujpepjpj;Jtg;gLj;Jk; kj;jpa murpd; Ntl;ghsu;.
(ii) ICAI Nguitapd; fzf;fha;tu;jiyikj; kw;Wk; ,e;jpa
fzf;fha;T ehafj;jpd; mYtyfj;ij gpujpepjpj;Jtg;gLj;Jk;
kj;jpa murhq;fj;jpd; Ntl;ghsu;.
(iii) ICAI Nguitapy; kj;jpa murpd; Neub tupfs; FO
gpujpepjpj;Jtg;gLj;Jk; Ntl;ghsu;.
47
(iv) ,e;jpahtpd; nrytpd fzf;fhsu; epWtdj;jpd; gpujpepjp.
(v) ,e;jpa epWtd nrayhsu;fs; epWtdj;jpd; gpujpepjp.
(vi) ifj;njhopy; rq;fq;fspd; gpujpepjpfs; (,ize;j xd;W
tu;j;jf kw;Wk; njhopy;Jiw (mNrhrhk;) miwfs;> xU ,Ue;J
,e;jpa njhopy; $l;likg;G (rp. I. V) kw;Wk; ,e;jpa tu;j;jf
rigfspd; $l;likg;gpy; ,Ue;J xd;W (FICCI).
(vii) ,e;jpa upru;t; tq;fpapd; gpujpepjp.
(vii) ,e;jpa gj;jpuq;fs; kw;Wk; guptu;j;jid thupa gpujpepjp.
(ix) fzf;Fj; fl;Lg;ghl;lhsu; ehafj;jpd; gpujpepjp.
(x) kj;jpa fyhy; kw;Wk; Rq;f thupaj;jpd; gpujpepjp.
(xi) fy;tp epWtdq;fspd; gpujpepjpfs; (gy;fiyf;fofq;fspy;
,Ue;J xUtu; kw;Wk; ,e;jpa Nkyhz;ik epWtdq;fspy; ,Ue;J
xUtu; (gd;dpnuz;lhk;) epjp epWtdq;fspd; gpujpepjp.
(xiii) ICAI gpugy epGzu;fs; (mtu;fs; gapw;rp my;yJ njhopy;>
murhq;fk;> fy;tp Nghd;wtw;wpy;)
(xiv) Muha;r;rpf; FOtpd; jiytUk;> ICAI epGzu; MNyhridf;
FOtpd; jiytUkhd mtu;fs; ,y;iynadpy; fzf;fpay; ju
epu;za rigapd; cWg;gpdu;fs;.
(xv) nghUj;jkhdJ vd fUjg;gLk; kw;w cly;fgpujpepjpapd;
gpujpepjp (fs;) ICAI.
fzf;fpay; ju epu;za thupaj;jpd; Nehf;fq;fs; kw;Wk; gzpfs;
fzf;fpay; epakq;fs; thupaj;jpd; Nehf;fq;fs; gpd;tUkhW:
(i) fzf;fpay; juj;ij tsu;j;Jf; nfhs;s Ntz;ba gFjpfs;
kw;Wk; gupe;Jiu nra;jy;.
(ii) ,e;jpahtpy; ICAI, fzf;fpay; juq;fis cUthf;f cjTjy;
kw;Wk; fzf;fpay; juj;ij cUthf;Fjy;.
(iii) fzf;fpay; juj;ij> mNj Kiwapy; khw;wpf; nfhs;s>
njhlu;Gila ru;tNjr fzf;fpay; juepiy/ru;tNjr epjp mwptpg;G
juepiy Mfpatw;iw vt;tsT J}uk; khw;wyhk;.
(iv) kjpg;gha;T nra;a> tof;fkhd ,ilntspfspy;> fzf;fpay;
juj;ij Vw;G my;yJ khw;wg;gl;l epge;jidfs;> kw;Wk;
Njitg;gl;lhy;> mijNa kWMa;T nra;jy;.
(v) Neuk;> mt;tg;NghJ> tpsf;fq;fs; kw;Wk; topfhl;ly; toq;Fjy;
fzf;fpay; epakq;fs;.
48
(vi) fzf;fpay; epakq;fs; njhlu;ghd Vida nraw;ghLfis
Nkw;nfhs;Sjy;.
fzf;fPl;L epakq;fs;> ICAI Nguitapd; mjpfhuj;jpd; fPo;
toq;fg;gLfpd;wd. fzf;fpay; juq;fis gug;gpajd; nghWg;G
kw;Wk; rk;ge;jg;gl;l fl;rpfis ,zq;f itg;gjw;F jahupj;j y;
kw;Wk; epjp toq;fy; Mfpatw;iw ASB mwpf;iffs;
xg;gilf;fg;gl;Ls;sJ.. fzf;fpay; juj;jpy; vOk; gpur;rpidfs;
gw;wpa tpsf;fq;fs; kw;Wk; topfhl;Ljy;fis ASB toq;Fk;. ASB,
fhyKiw ,ilntspfspy; Ma;T nra;J> Njitg;gl;lhy;> mijNa
kWMa;T nra;Ak;.
3. nghJthd Nehf;fq;fs; epjpepiy mwpf;if
(1) mjd; nray;ghLfis gpupTf;> ASB epjp mwpf;iffspd;
Nehf;fk; kw;Wk; tiuaiwfs; kw;Wk; rhd;wspf;fpNwd;
nray;ghl;il fUj;jpy; nfhz;Nl ,Uf;Fk;. ASB mbg;gil
Nfhl;ghl;il tptupj;J tptupf;fTk; ve;j fzf;F Nfhl;ghLfs;
rhu;e;J ,Uf;f Ntz;Lk;> mjw;fhd eilKiwfs; kw;Wk;
eilKiwfs; nray;glNtz;Lk;.
(2) epjp mwpf;iffspy; nghJthf gad;gLj;jg;gLk; ASB
njspTgLj;Jk; kw;Wk; Njitahd ,lq;fspy; nrhy; Nkk;ghLfs;
Fwpj;J MNyhrid nra;thu;. ASB gy;NtW jw;Nghija khw;W
eilKiwfis Ma;T nra;J gFj;jwpT vy;iyf;Fs; khw;W
my;yJ Fiwf;f Kaw;rp nra;Ak;.
(3) fzf;fpay; epakq;fs;> ICAI cWg;gpdu;fspd; rhd;wspf;fpNwd;
nray;ghl;bw;F cl;gl;l nghJ Nehf;fj;jpw;fhf epjp mwpf;iffs;
kw;Wk; Vida epjp mwpf;if Mfpatw;Wf;F tpz;zg;gpf;Fk;
tifapy; tbtikf;fg;gl;Ls;sJ. fzf;fpay; epakq;fs; ve;j xU
epWtdj;ij (ngUepWtd> $l;LwT my;yJ gpw tbtq;fspy;)>
tzpf> njhopy;Jiw my;yJ tzpf eltbf;iffspy; <Lgl;L> mJ
,yhgk; rhu;e;J ,Ue;jhYk; rup my;yJ ,J mwepiyaj;Jiw
my;yJ kj Nehf;fq;fSf;fhf epWtg;gl;lJ. Mdhy; fzf;fpay;
epakq;fs; tzpfk;> njhopy; my;yJ tpahghu jd;ik mw;w
nraw;ghLfis kl;LNk nfhz;L tUtjw;F> (v. fh.> ed;nfhil
Nrfupf;Fk; xU nraw;ghL kw;Wk; nts;sj;jpdhy; ghjpf;fg;gl;l
kf;fSf;F) kl;LNk epWtdq;fSf;F nghUe;Jk;.
nghUe;Je;jd;ikapd; ,Ue;J xU epWtdj;ij xJf;FtJ vd;gJ>
mj;jifa epWtdj;jpd; nray;ghLfspy; ve;jg; gFjp tzpfk;>
njhopy; my;yJ tzpfk; Nghd;wtw;wpy; ,Ue;jhy; kl;LNk
mDkjpf;fg;gLk;. xU epWtdj;jpd; nray;ghLfspy; kpfr; rpwpa
tpfpjj;jpy; tzpfk;> njhopy; my;yJ tzpfk; vd;W fUjg;gLk;
49
NghJk;> fzf;fpay; juk; mjd; midj;J eltbf;iffSf;Fk;
nghUe;Jk; ,it tzpfk;> njhopy; my;yJ tzpfk; my;y.
(4) 'nghJ Nehf;fk; epjpepiy mwpf;if' vd;gJ rkepiy jhs;>
,yhg kw;Wk; el;lk; mwpf;if> xU gz gha;r;ry; mwpf;if (vq;F
nghUe;Jk;)kw;Wk; mwpf;iffs; kw;Wk; tpsf;ff; Fwpg;Gfs;> gy;NtW
gq;Fjhuu;fs; gad;ghl;bw;fhf toq;fg;gl;l muRfs; kw;Wk;
mtu;fsJ mikg;Gfs; kw;Wk; nghJkf;fs;. epjpepiy mwpf;if
gw;wpa Fwpg;Gfs; Kd;Diu kw;Wk; fhyk; Kjy; toq;fg;gl;l ju
epu;za mikf;ff;$lhJ nghJthd Nehf;fj;ij Fwpf;Fk;.
(5) epjp mwpf;iffis jahupg;gjw;fhd nghWg;G kw;Wk; NghJkhd
ntspg;gLj;jy; epWtdj;jpd; Nkyhz;ik. ,J Nghd;w epjpepiy
mwpf;iffs; Fwpj;J jdJ fUj;ij mikj;J mwpf;if mspf;f
Ntz;Lk; vd;gJjhd; jzpf;ifahsu; nghWg;G
4. fzf;fpay; juj;jpd; Nehf;fk;
(1) fzf;fpay; juj;ij toq;Ftjw;F Kaw;rpfs; Nkw;nfhs;sg;gLk;

,e;jpahtpy; nghUe;jf;$ba rl;lq;fs;> Rq;fk;> cgNahfq;fs;
kw;Wk; tzpfr; R+oy; Mfpa Vw;g. vdpDk;> xU Fwpg;gpl;l
fzf;fPl;L juepiy rl;lk; Vw;g ,y;iy vdf; fz;lwpag;gl;Ls;sJ
vd;why;> rl;lj;jpd; tpjpfs; NkNyhq;Fk;> epjpepiy mwpf;if
jahupf;fg;gl Ntz;Lk;.
(2) ehl;by; cs;s epjp mwpf;iffis jahupj;jy; kw;Wk;
tpsf;ff;fhl;rp Mfpatw;iw epu;tfpf;Fk; cs;Shu; tpjpKiwfis
Gwf;fzpf;f KbahJ. vdpDk;> ICAI epjp mwpf;iffspy; nra;ag;gl
Ntz;ba ntspg;gLj;jy; Fwpj;Jk;> fzf;fha;thsu; mwpf;if
mjpd;Nky; jPu;khdpf;Fk;. Fwpg;gpl;l nghUl;fspd; rpfpr;iria
tpsf;Fk; nghUj;jkhd Fwpg;Gfis nfhz;L ,J Nghd;w
ntspg;gLj;jy; ,Uf;fyhk;. ,J Nghd;w tpsf;fkhd Fwpg;Gfs;>
njspTiu jd;ikapy; kl;LNk ,Uf;Fk;. vdNt> ,J njhlu;ghd
epjpepiy mwpf;iffs; kPJ ghjfkhd fUj;Jf;fs; ,Uf;f
Ntz;Lk;.
(3) fzf;fpay; juq;fs; nghUs; cs;s nghUl;fSf;F kl;LNk
tpz;zg;gpf;f Ntz;Lk; vd;w Nehf;fj;jpy; cs;sJ. Fwpg;gpl;l
fzf;fPl;L juepiy nghUe;Je;jd;ikapd; njhlu;ghf VNjDk;
tuk;Gfs;> mt;tg;NghJ ICAI %yk; njspthf nra;ag;gLk;. xU
Fwpg;gpl;l juepiy tUk; ehs; mkYf;F tUk;> mNj Nghy; mJ
tpz;zg;gpf;Fk; epWtdq;fspd; tu;f;fKk; ICAI Fwpg;gplg;gl;L
,Uf;Fk;. ,Ug;gpDk;> ve;j juepiy Kd;Diuf;fg;gl;l gad;ghLk;
,Uf;fhJ.
5. fzf;fpay; juj;ij toq;Ftjw;fhd topKiwfs;:
50
NkYk;> gpd;tUk; nray;Kiwfis fzf;fpay; epakq;fs;
%yk; filg;gpbf;f Ntz;Lk;:
(1) ASB fzf;fpay; juk; tFf;fg;gl;L> mjd; Nju;T Fwpj;J
Kd;Dupik mspf;f Ntz;ba gue;j gFjpfis jPu;khdpf;fpwJ.
(2) fzf;fpay; juj;ij jahupg;gjpy;> Fwpg;gpl;l ghlq;fis
guprPypf;f mikf;fg;gLk; Ma;Tf; FOf;fspd; ASB cjtpahf
,Uf;Fk;. Ma;Tf; FOf;fis mikg;gjpy;> epWtdj;jpd;
cWg;gpdu;fs; kw;Wk; gpwu; fye;J nfhs;s Njitahd trjpfs;
nra;ag;gLk;.
(3) cj;Njr juj;jpd; tiuT nghJthf gpd;tUtdtw;iw
cs;slf;fp ,Uf;Fk;:
(a) ju epu;za Nehf;fk;
(b) ju epu;za Nehf;fk;
(c) juj;jpy; gad;gLj;jg;gLk; nrhw;fspd; tiuaiwfs;
(d) mq;fPfhuk; kw;Wk; mstPLfs; nfhs;iffs;> nghUe;Jk;
,lq;fspy;
(e) tpsf;ff;fhl;rp kw;Wk; ntspg;gLj;jy; Njitfs;.
(4) ASB, Ma;Tf; FO jahupj;Js;s G+u;thq;f tiuit fUj;jpy;
nfhz;L> ,e;j tiuT Ma;tpd; mbg;gilapy; VNjDk; jpUj;jk;
Njitg;gl;lhy;> ASB mijNa my;yJ Ma;Tf;
FOtplk;Fwpg;gpLk;.
(5) ASB fzf;F epu;za Rw;wpNahLtjpy;iy ICAI FO
cWg;gpdu;fs; kw;Wk; gpd;tUk; Fwpg;gpl;l cly;fs; jq;fs;
fUj;Jf;fSf;F:
(i) epWtd mYty;fs; jpizf;fsk; (bbrpV)
(ii) fzf;fha;tu;jiyikj; kw;Wk; fzf;fha;thsu; (C&AG)
(iii) kj;jpa Neub tupfs; thupak; (CBDT)
(iv) ,e;jpahtpd; nryT fzf;fhsu; epWtdk; (ICAI)
(v) ,e;jpa epWtd nrayhsu;fs; (ICSI)
(vi) tu;j;jf kw;Wk; njhopy;Jiw (mNrhrhk;) njhlu;Gila
miwfs;> ,e;jpa njhopy; $l;likg;G (rp. I.) kw;Wk; ,e;jpa
rk;Nksdk; tu;j;jf kw;Wk; ifj;njhopy; rigfspd;(FICCI)
(vii) ,e;jpa upru;t; tq;fp
(viii) ,e;jpa gj;jpuq;fs; kw;Wk; guptu;j;jid thupak; (nrgp)
51
(ix) mur epWtdq;fspd; epiyapaw; khehL (Nehf;fk;)
(x) ,e;jpad; tq;fp rq;fk; (IBA)
(xi) fzf;fpay; juj;jpd; jd;ikia fUj;jpy; nfhz;L ASB
njhlu;Gila NtW ve;j gFjpapYk; fUjg;gLfpwJ.
(6) cj;Njr fzf;fPl;L juj;jpd; tiuT Fwpj;j jkJ fUj;Jf;fis
cWjpg;gLj;Jtjw;fhf Fwpg;gpl;l mikg;Gf;fspd; gpujpepjpfSld;
ASB $l;lj;ij elj;Jthu;. Fwpg;gplg;gl;l mikg;Gfspd;
gpujpepjpfSld; ngwg;gl;l fUj;Jfspd; mbg;gilapy;> ASB
cj;Njr fzf;fPl;L epu;za tiuit ,Wjpnra;Ak;.
(7) ,e;j epWtdj;jpd; cWg;gpdu;fs; kw;Wk; nghJ kf;fs;
fUj;Jf;fis fUj;jpy; nfhz;L cj;Njr juj;jpd; ntspg;ghL
tiuT toq;fg;gLk;. ,e;j ntspg;ghL tiuT Fwpg;ghf Fwpg;gpl;l
mikg;GfSf;F mDg;gg;gLk; (NkNy gl;bayplg;gl;Ls;s)> gq;F
gupkhw;wq;fs;> kw;Wk; gpw tl;b FOf;fs;> nghUj;jkhd
fUjg;gLfpwJ.
(8) ngw;w fUj;Jf;fis guprPyidf;F vLj;Jf;nfhz;l gpd;> tiuT
cj;Njr juj;jpy;> ASB ,Wjp nra;ag;gl;L> ICAI fTd;rpypy;
rku;g;gpf;fg;gLk;.
(9) ICAI fTd;rpy; ,Wjp tiuit guprPypf;Fk;> NkYk;
Njitg;gl;lhy;> ASB fye;jhNyhrpj;J mijNa khw;wpaikf;f
Ntz;Lk;. gpd;du; cupa nghUspy; fzf;fpay; juk; ntspaplg;gLk;
ICAI.
(10) fzf;fpay; jd;dpiyahd jpUj;jk; Nkw;nfhs;s> xU Gjpa
fzf;fpay; juj;ij cUthf;f gpd;gw;wg;gLk; topKiw> NkNy
$wg;gl;l tptuq;fs; gpd;gw;wg;gLk;.
(11) fzf;fpay; juj;ij toq;Ftjw;F gpd;du;> rpy mk;rk; (fs;)
jpUj;jk; Njitg;glyhk;> ,it ,aw;ifapy; jd;dpiyahd my;y.
,jw;fhf> fzf;F ICAI tiuaWf;fg;gl;l jpUj;jq;fis
nra;ayhk;. tiuaWf;fg;gl;l jpUj;jq;fs; gpd;gw;wg;gLk; eilKiw
fzprkhf ,Uf;Fk;> xU fzf;fpay; juj;ij cUthf;f gpd;gw;w
Ntz;Lk;> NghJkhd vd;W cWjp tiuaWf;fg;gl;l jpUj;jg;
gzpf;F> gy;NtW Mu;tk; FOf;fSf;Fk;> nghJ kf;fSf;Fk;
tha;g;G mspf;fg;gLfpwJ.
6. fzf;fPl;L juj;jpw;F ,zf;fk;
(1) fzf;fpay; juepiy (fs;) Fwpg;gpl;Ls;s Njjpapy; ,Ue;J
fzf;F epakq;fs; fl;lhakhf toq;fg;gLk;. xU fzf;fpay; juk;>
mtw;wpd; rhd;wspf;fpNwd; nray;ghLfis gpupTf; NghJ>
fzf;fpay; juk; mtu;fsJ jzpf;ifapd; %yk; G+u;j;jp vd;gJ
52
Fwpj;J Muha Ntz;baJ epWtdj;jpd; cWg;gpdu;fspd;
flikahFk;. fzf;fpay; juj;jpy; VNjDk; tpyfy; Vw;gl;lhy;>
mtw;wpd; jzpf;if mwpf;iffspy; NghJkhd ntspg;gLj;jy;fs;
nra;tJ mtu;fsJ flikahFk;> ,jdhy; epjp mwpf;iffspd;
gadu;fs; mj;jifa tpyfy; mwpe;J nfhs;syhk;.
(2) epjp mwpf;iffis jahupf;Fk; NghJ fzf;fpay; juq;fis
,zf;fj;ij cWjp nra;tJ epWtd epu;thfj;jpd; nghWg;ghFk;.
Fwpg;gpl;l rpy epWtdq;fis epu;tfpf;Fk;> epjp mwpf;iffs;
Rafw;gpj;jy; fzf;fpay; %yk; ,zf;fk; njuptpf;f Ntz;Lk;
vd;W epWtdq;fs; Njit juq;fs;> v. fh.> epWtdq;fs; rl;lk;>
2013 (gpupT 129)> kw;Wk; fhg;gPl;L xOq;FKiw kw;Wk; Nkk;ghl;L
Mizak; (epjp mwpf;iffs; jahupj;jy; kw;Wk; fhg;gPl;L
epWtdq;fspd; jzpf;ifahsu; mwpf;if) xOq;FKiw tpjpfs;>
2000.
(3) epjpepiy mwpf;iffis cld;glhj vd tptupf;f KbahJ
xt;nthU nghUe;jf;$ba juj;jpd; NjitfisAk; mtu;fs;
gpd;gw;w fzf;fpay; juq;fs; Ntz;Lk;.
fzf;fPl;L epakq;fs; toq;Fjy; midj;J 32 fzf;fpay;
juj;jpy; fzf;fpay; juk; Fwpj;j tplak; ntspaplg;gl;Ls;sJ
mjpy; 1 jpUk;gg; ngwg;gl;Ls;sJ. ,e;j juq;fs; nghUe;Jk;
msit rhu;e;J cs;sJ—epiy I/II/III epWtdk; gupe;Jiuahd
kl;LNk. gpd;tUk; ml;ltizapy; fzf;fpay; juq;fis mtw;wpd;
nghUe;Je;jd;ikapd; gl;baypLfpwJ.
vz; jiyg;G fzf;fpay; gad;gLj;jj;jf;f
fhyj;jpy; epiy
,Ue;J
fl;lhak;
my;yJ gpwF
njhlq;Fk;
AS1 fzf;fpay; I, II, III
nfhs;iffis 1-4-1991
ntspg;gLj;Jjy;
AS 2 ruf;Ffs; kjpg;gPL 1-4-1999 I, II, III
(jpUj;jpaJ)
AS 3 nuhf;f gha;T 1-4-2001 I
(jpUj;jpaJ) mwpf;iffs;
AS 4 rpy;yiur; 1-4-1995 I, II, III

epfo;TfSk;
(jpUj;jpaJ)
,Ug;Gepiyf; Fwpg;G
Njjp
53
epfu ,yhgk;
AS 5 1-4-1996 I, II, III
my;yJ e\;l
(jpUj;jpaJ)
Ke;ija fhyk;
kw;Wk;mrhjhuzkh
d nghUl;fs;
kw;Wk; fzf;fpay;
nfhs;iffspy;khw;w
q;fs;
AS 6 Nja;khdk; fzf;F 1-4-1995 I, II, III

(jpUj;jpaJ) jpUk;gg;
tpfpjq;fs; Kjy;
Vg;uy; 2017
fl;Ltjw;fhd
fzf;fpay;
xg;ge;jq;fs;
AS 7 fl;Ltjw;fhd 1-4-2003 I, II, III

(jpUj;jpaJ) fzf;fpay;
xg;ge;jq;fs;
AS 8 Muha;r;rp kw;Wk; 1-4-1991 kPl;G

tsu;r;rpf;fhd
fzf;fpay;
(jpUk;gg;
tpfpjq;fs;
(1-4-2003)
AS 9 tUtha; mq;fPfhuk; 1-4-1991 I, II, III
AS 10 nrhj;J> jhtu & 1-4-1991 I, II, III

cgfuzq;fs;
(epiyahd
nrhj;Jf;fis
fzf;fpay; %yk;
khw;wpaJ)
AS 11 tpfpjq;fspy; 1-4-1991
I, II, III
(jpUj;jpaJ khw;wq;fspd;
2003) tpisit
fzf;fpLjy;
me;epar; nryhtzp
54
AS 12 muR khdpaq;fs; 1-4-2004
I, II, III
fzf;fpLjy;
AS 13 KjyPLfSf;F 1-4-1995 I, II, III

fzf;fpay; *;
AS 14 ,zf;fq;fs; 1-4-1995 I, II, III
fzf;fpLjy; ;*
AS 15 Copau; eyd;fs; 7-12-2006 I, II, III
(jpUj;jpaJ
2005)
AS 16 ,uty; nryT 1-4-2000 I, II, III
AS 17 gpupT mwpf;if 1-4-2001 I, II, III

(khw;wq;fSld;)
AS 18 njhlu;Gila fl;rp 1-4-2001

ntspg;gLj;jy;fs;
AS 19 Fj;jif 1-4-2001
AS 20 xU gq;fpd; 1-4-2001
tUtha
AS 21 njhFg;G epjp 1-4-2001
mwpf;iffs;*
AS 22 tUkhdj;Jf;F tup 1-4-2001 I, II, III
fzf;fpLjy;
AS 23 KjyPLfis
fzf;fpay;
$l;lhspfs;
AS 24 js;Sgb
nray;ghLfs;
AS 25 Gyg;glhj
nrhj;Jf;fs;
AS 26 tl;b gw;wpa
epjpepiy
mwpf;if,iz
Kaw;rpfspy;
nrhj;Jf;fspd;
FiwghL
AS 27 $l;L gw;wpa epjp
mwpf;if
55
AS 28 nrhj;Jf;fspd;
FiwghL
AS 29 Vw;ghLfs;>
gilg;gpupT
nghWg;Gfs; kw;Wk;
mzp nrhj;Jfs;
*
AS 30 epjpr; fUtpfs;:
mwpjy; kw;Wk;
mstPL
(gupe;Jiuahd
tpfpjq;fs;1-4-2009)
tpsf;ff;fhl;rp
(gupe;Jiuahd
tpfpjq;fs; 1-4
2009)
ntspg;gLj;jy;fs;
(gupe;Jiuahd
tpfpjq;fs;
1-4-2009)
epiy I : epWtdk; gpd;tUk; gpupTfspy; VNjDk; xd;W my;yJ

mjw;F Nkw;gl;l ,lq;fspy; cs;s epWtdq;fs;> fzf;fpay;
fhyj;jpy; ve;j Neuj;jpYk;> epiy 1 epWtdq;fs; vd
tifg;gLj;jg;gl;Ls;sd.
(i) epWtdq;fspd; gq;F my;yJ fld; gj;jpuq;fs; ,e;jpahtpy;

my;yJ ntspNa cs;sjh vd;W gl;bayplg;gl;Ls;sJ.
(ii) epWtdq;fs;> jq;fs; gq;F my;yJ fld; gj;jpuq;fis

gl;baypl;L> ,J njhlu;ghd jPu;khdk; epiyikf;Fs;sd.
(iii) $l;LwT tq;fpfs; cl;gl tq;fpfs;.
(iv) epjp epWtdq;fs;
56
(v) fhg;GWjp tzpfj;ij Rke;J nry;Yk; epWtdq;fs;
Rafw;gpj;jy;
(vi) midj;J tzpf> njhopy;Jiw kw;Wk; tzpf mwptpg;G

epWtdq;fs;> ,tw;wpd; tpw;gid (kw;w tUkhdj;ij jtpu;j;J)>
cldbahf Ke;ija fzf;fPl;L Mz;by; ' 50 Nfhb '
mjpfkhFk;.
(vii) midj;J tu;j;jf> njhopy;Jiw kw;Wk; tzpf mwptpg;G

epWtdq;fs; fld;fs;> (nghJ itg;G cl;gl)> cldbahf
Ke;ija fzf;fpay; Mz;L ve;j Neuj;jpy; ' 10 Nfhb $Ljyhf
cs;sJ.
(viii) fzf;fpay; fhyj;jpy; ve;j Neuj;jpYk; NkNy cs;s VNjDk;

xd;wpd; kPJ itj;jpUf;Fk; kw;Wk; Jiz epWtdq;fs;.
epiy II: epWtdk; epWtdq;fs;> I. vd;. epWtdq;fs; epiy

my;y> gpd;tUk; gpupTfspy; VNjDk; xd;W my;yJ mjw;F
Nkw;gl;l vz;zpf;ifapy; epiy II epWtdq;fs; vd
tifg;gLj;jg;gl;Ls;sd:
(i) midj;J tzpf> njhopy;Jiw kw;Wk; tzpf mwptpg;G

epWtdq;fs;> (kw;w tUkhdk; ePq;fyhf)> cldbahf Ke;ija
fzf;fpay; Mz;L '40 yl;rk;'> Mdhy; '50 Nfhb' tpl ,y;iy.
tpw;gid 'kw;w tUkhdj;ij' Nru;f;ftpy;iy.
(ii) midj;J tu;j;jf> njhopy;Jiw kw;Wk; tzpf mwptpg;G

epWtdq;fs; fld;> (nghJ itg;G cl;gl)> $Ljyhf ' xU Nfhb>
Mdhy; cldbahf Ke;ija fzf;fpay; Mz;L ve;j Neuj;jpy; '
10 Nfhb $Ljyhf ,y;iy.
(iii) NkNy cs;s VNjDk; xd;wpd; Jiz njhopy; epWtdq;fs;.

epiy III epWtdk; Kjy; kw;Wk; ,uz;lhk; epiyapy; cs;s
epWtdq;fs;> %d;whk; epiy epWtdq;fs; vd fUjg;gLfpd;wd.
gad;ghL:
epiy II kw;Wk; epiy III njhopy; epWtdq;fs; SMEs
fUjg;gLfpd;wd.
57
epiy I epWtdq;fs; midj;J fzf;fpay; juj;jpw;F KOikahf
,zq;fp elf;f Njitg;gLfpwJ.
mq;fPfhuk; kw;Wk; mstPl;L nfhs;iffs; njhlu;ghf epiy II
kw;Wk; epiy III epWtdq;fSf;F jsu;Tfs; vJTk; mspf;fg;gl
khl;lhJ. ntspg;gLj;jy; Njitfs; Fwpj;J tpjpfspy; rYif.
mjd;gb> epiy II kw;Wk; epiy III njhopy; epWtdq;fs; rpy
Fwpg;gpl;l fzf;fPl;L juj;jpw;F Kw;wpYk; tpyf;F ngWfpd;wd>
Kf;fpakhf fPNo gLj;Jf; ntspg;gLj;jy; Njitfs;. mq;fPfhuk;>
mstPL kw;Wk; ntspg;gLj;jy; Njitfis> Fwpg;gpl;l kw;w
fzf;fpay; juq;fis nghWj;j tiu> rpy ntspg;gLj;jy;
Njitfspy; ,Ue;J tpjpfspy; rYif nfhLf;fg;gl;Ls;sJ.
gpd;tUk; gf;fq;fspy; ICAI %yk; toq;fg;gLk; fzf;fpay;
epakq;fs; gw;wpa RUf;fkhd tpguq;fis ehk; jUfpNwhk;. 51
Rafw;gpj;jy; nghUs;
cq;fs; Kd;Ndw;wj;ijr; Nrhjpj;jwpf
3. fzf;fpay; Nfhl;ghLfis tiuaW.
4. fzf;fpay; epakq;fs; vd;why; vd;d?
2.6 fzf;fpay; Kiw kw;Wk; nray;Kiw:
fzf;fpay; Kiw kw;Wk; nray;Kiw Vw;fdNt tpsf;fpathW>

fzf;NfL guhkupg;G vd;gJ gz rk;ge;jkhd guptu;j;jidfs;
my;yJ tzpfg; guptu;j;jidfis tof;fkhd kw;Wk; Kiwahd
tifapy; gjpT nra;Ak; xU fiyahFk;. ,t;thwhd
guptu;j;jidfisg; gjpT nra;tJ> fPo;f;fz;l ,uz;L
Kiwfspy; VNjDk; xd;wpy; nra;ag;glyhk;:
1. xw; iwg; gjpT Kiw: xU KOik ngwhj ,ul; ilg; gjpT
Kiwapid xw;iwg;gjpT Kiw vdf; $wyhk.; 'mJ xU fzfN ; fL
guhkupg;G Kiw. mjpy; xU tpjpahf jdpahs; fzf;Ffs;
kw;Wk; nuhf;fg; gjpTfs; kl;LNk guhkupf;fg;gLfpd;wd. mJ
vg;NghJk; R+o;epiyfSf;Fj; jf;fthW khWgLk;> KOikngwhj
,ul;ilg;gjpT Kiw." vd Nfh`;yu; $Wfpwhu;. ,e;j Kiw rpy
tzpf epWtdq;fshy; Njhw;Wtpf;fg;gl;lJ. mtu;fs;> mtu;fsJ
trjpf;fhf> rpy Kf;fpakhd gjpTfis kl;Lk; itj;jpUf;fpwhu;fs;.
epjpepiyf; fzf;fpaypd; mbg;gilf; fUj;Jfs; Fwpg;Gfs; vy;yh
gjpTfisAk; itj;jpUf;ftpy;iyahjyhy;> me;j Kiw
ek;gfkhdjpy;iy kw;Wk; rpwpa epWtdq;fshy; kl;LNk gad;gLj;j
KbAk;.
58
2. ,ul;ilg; gjpT Kiw: gjpide;jhk; E}w;whz;L ntdP]; efu
tpahghupfshy; cUthf;fg;gl;ljhf ek;gg;gLk; ',ul;ilg; gjpT"
Kiw fzf;NfL guhkupg;G> guptu;j;jidapd; ,uz;L mk;rq;fisAk;
gjpT nra;Ak; xNu Kiw MFk;. ,J ,e;j myfpy; Vw;fdNt
',ul;il mk;rf; fUj;J" gw;wp tpthjpf;Fk;NghJ Fwpg;gpl;l msT
tpsf;fg;gl;Ls;sJ. xt;nthU guptu;j;jidAk; ,uz;L mk;r
tpisitf; nfhz;Ls;sJ vd;gij ,e;j Kiw mq;fPfupf;fpwJ.
ahUf;NfDk; VNjDk; tug;ngw;why;> mjid NtW ahNuh xUtu;
nfhLj;jpUf;f Ntz;Lk; my;yJ Kjypy; Fwpg;gplg;gl;l egu;
VNjDk; xU nghUs; my;yJ Nrit Kjypadtw;iw ,oe;jpUf;f
Ntz;Lk; my;yJ mJ mtuhy; toq;fg;gl;bUf;f Ntz;Lk;.
2.6.1 fzf;fpay; rkd;ghL
fzf;NfL guhkupg;gpd; ,ul;ilg; gjpT Kiw> fPNo

nfhLf;fg;gl;Ls;s fzf;fpay; rkd;ghl;bd; %yk; ed;F
tpsf;fg;glyhk;:
nrhj;Jfs; = cupikahsu; gq;Ffs;
tzpfj;jpw;F nrhe;jkhd cilikfs; 'nrhj;Jfs;" vdg;gLfpd;wd.

me; j cilikfSf; f hd cupikfs; 'cupikahsu;
gq; F fs; " vdg;gLfpd;wd. me;j cupikahsu; gq;Ffs; NkYk;
,uz;L gpujhd tiffshfg; gpupf; f g; glyhk; : fldP e ; N jhupd;
cupikfs; kw; W k; cupikahsu;fspd; cupikfs;. fldPe;Njhupd;
gq;fspg;G tzpfj;jpd; gw; W fshy; Fwpf; f g; g LfpwJ kw; W k;
mit 'nghWg; G fs; " vd miof;fg;gLfpwJ. cupikahsu;fspd;
gq;fspg;G 'Kjy;" my;yJ jdpahs; tzpfj;jpd; my;yJ
cupikahsupd; gq;fspg;G vd miof;fg;gLfpwJ.
,jdhy; nrhj;Jfs; = nghWg;Gfs; + Kjy;
my;yJ Kjy; = nrhj;Jfs; nghWg;Gfs;
me;j fzf;fpay; rkd;ghl;bid fPo;f;fz;l guptu;j;jidfspd;

cjtpAld; Gupe;J nfhs;syhk;:
guptu;j;jid 1: A &.10>000 KjYld; xU tzpfk; njhlq;Ffpwhu;.
,e;jg; guptu;j;jidapy; ,uz;L mk;rq;fs; cs;sd. tzpf
epWtdk; &.10>000 nuhf;fk; ngw;Ws;sJ. mJ mjDila
nrhj;J. Mdhy;> kWGwk;> cupikahsuhd A-f;F mJ &.10>000
nfhLf;f Ntz;Lk;.
59
Kjy; kw;Wk;
&. nrhj;Jfs; &.
nghWg;Gfs;
Kjy; 10>000 nuhf;fk; 10>000
guptu;j;jid 2: A &.2>000 kjpg;Gs;s miwfyd;fis

nuhf;fj;jpw;F thq;Ffpwhu;. mtuJ tzpf epWtdj;jpd; epiy
fPo;f;fz;lthW ,Uf;Fk;:
Kjy; kw;Wk; &. nrhj;Jfs; &.
nghWg;Gfs;
Kjy; 1000 nuhf;fk; 8>000
miwfyd;fs; 2>000
10>000 10>000
guptu;j;jid 3: A &.5>000-f;F gUj;jp %l;ilfis B-,lkpUe;J

flDf;F thq;Ffpwhu;. mtu; &.3>000 kjpg;Gs;s gUj;jp %l;ilfis
&.4>000-f;F nuhf;fj;jpw;Fk;> &.1>000 kjpg;Gs;s gUj;jp
%l;ilfis &.1>500-f;F flDf;Fk; P-f;F tpw;fpwhu;.
,e;jg; guptu;j;jidfspd; tpisthf> tzpf epWtdk; &.1>500
,yhgk; ngWfpwJ (mjhtJ> &.5>500&.4>000).
,J A-d; Kjypid &.10>000-ypUe;J &.11>500-f;F cau;j;JfpwJ.
me;j tzpf epWtdk;> B-f;F &.5>000-f;fhd nghWg;gpidAk;>
Nkw;nfhz;L &.1>500-f;fhd fldhsp P kw;Wk; &.1>000 kjpg;Gs;s
gUj;jp %l;ilfs; ,Ug;G vd;w tbtq;fspy; ,uz;L nrhj;JfisAk;
nfhz;bUf;Fk;. mtuJ tzpf epWtdj;jpd; epiy fPo;f;fz;lthW
,Uf;Fk;:
nghWg;Gfs;
fldPe;Njhu; (B) 5>000 nuhf;fk; 12>000
(&.8>000 + 4>000)
Kjy; 11>500 gU j; j p 1>000

%l ; i l fs ;
,Ug;G
16>500 fldhsp (P) 1>500
miwfyd; 2>000
16>500
60
guptu;j;jid 4: A &.1>000 nuhf;fj;jpid jpUk;g vLj;Jf;
nfhs;fpwhu; kw; W k; &.200 kjpg; G s; s gUj; j p %l; ilfis
mtuJ nrhe; j cgNahfj;jpw;fhf vLj;Jf; nfhs;fpwhu;. mtu;
vLj;Jf;nfhz;l nuhf;fk; kw;Wk; ruf;F A-d; Kjy; kw;Wk;
njhlu;Gila nrhj;Jfis Fiwf;Fk;. mtuJ tzpf epWtdj;jpd;
epiy fPo;f;fz;lthW ,Uf;Fk;:

nghWg;Gfs;
fldPe;Njhu; (A) 5>000 nuhf;fk; 11>000
(&.12>000
1>000)
Kjy; 10>300 gUj;jp 800

%l;ilfs;
(&.11>500
,Ug;G
1>200)

nghWg;Gfs;
Fldhs (P) 1>500
miwfyd; 2>000
15>300 15>300
xU Fwpg;gpl;l Njjpapy;> xU tzpf epWtdj;jpd; epjpepiyapidf;

fhl;Lk; Nkw;fz;l tifahd mwpf;if ,Ug;Gepiyf; Fwpg;G
vd;W miof;fg;gLk;.
,ul;ilg; gjpT Kiwiag; gad;gLjJ
; tpjpapd; thapyhf RUf;fkhff;
$wyhk;.
'xt;nthU gw;Wf;Fk; mjw;fpizahd tuT xd;wpUf;f Ntz;Lk;
kw;Wk; kWjiyahf ,Uf;f Ntz;Lk;"
gw;W kw;Wk; tuT Mfpatw;wpd; tpjpfs; gpd;tUk; mj;jpahaq;fspy;
tpsf;fg;gLfpd;wd.
tpsf;fk; 2.1: mdpy; fPo;f;fz;l guptu;j;jidfisf;
nfhz;Ls;shu;. fzf;fpay; rkd;ghl;bidg; gad;gLj;jp mtuJ
61
nrhj;Jfs;> nghWg;Gfs; kw;Wk; Kjypy; mtw;wpd; tpisTfisf;
fhl;Lf:
1. tzpfj;jpidj; njhlq;f gad;gLj;jpa nuhf;fk; &.5>000
2. flDf;F thq;fpa ruf;F 400
3. nuhf;fj;jpw;F thq;fpa ruf;F 100
4. miwfyd;fs; thq;fpaJ 50
5. nrhe;j cgNahfj;jpw;fhf jpUk;g vLj;Jf; 70
6. thlif nfhLj;jJ 20
7. tl;b tug;ngw;wJ 10
8. &.50 kjpg;Gs;s ruf;if flDf;F tpw;wJ 70
9. fldPe;NjhUf;F nfhLj;jJ 40
10. rk;gskhff; nfhLj;jJ 20
11. NkYk; KjyPL nra;j Kjy; 1>000
1. P-aplkpUe;J fld; thq;fpaJ 1>000
jPu;T:
fzf;fpay; rkd;ghL: nrhj;Jfs; = nghWg;Gfs; + Kjy;
vz; guptu;j;jid nrhj;J nghWg;Gfs; Kjy;
fs;
&. &. &.

1. mdpy; &.5>000

nuhf;fj;Jld; 5>000 5>0 00
tzpfk; 0
njhlq;fpdhu;
2 &.400-f;F flDf;F
ruf;F thq;fpaJ 400 400 0
Gjparkd;ghL 5>400 400 5>000
3 &.100 100 0 0
n uh f; fj; j pw ; F
ruf;F thq;fpaJ
Gjpa rkd;ghL 5>400 400 5>000
4 &.50-f;F 50 0 0
miwfyd;fs;
Gjpa rkd;ghL 5>400 400 5>000
62
5 nrhe;j;
cgNahfj;jpw;fhf 0 70
jpUk;g vLj;Jf;
Gjpa rkd;ghL 5>330 400 4>930
6 thlif 0 20
Gjpa rkd;ghL ! 400 4>910

7 tl;b tug;ngw;wJ 0 10
8 &50 kjpg;Gs;s 0 20
ruf;if
&.70-f;F flDf;F
tpw;wJ
9 &.40
fldPe;NjhUf;F 40 4>940
nfhLj;jJ
10. &.20 rk;gskhff;
nfhLj;jJ 0 20
Gjpa rkd;ghL 5>280 360 4>920
11. NkYk; KjyPL
nra;j Kjy; 1>000 0 1>000
Gjpa rkd;ghL 6>280 360 5>920
12. P - ap l k p U e ; J f
l d; thq;fpaJ 1>000 0 1>000
Gjpa rkd;ghL 7>280 1>360 5>920

2.6.2 ,ul;ilg; gjpT Kiw kw;Wk; xw;iwg; gjpT

Kiw
,ul;ilg; gjpT Kiw kw;Wk; xw;iwg; gjpT
Kiwf;fpilNaahd NtWghl;bid fPo;f;fz;lthW Fwpg;gplyhk;:
a. guptu;j;jidfisg; gjpT nra;jy;: ,ul;ilg; gjpT Kiwiag;
nghWjj ; tiuapy>; tzpfg; guptu;j;j idfisg; gjpT nra;AkN
; ghJ
Fwpg;Gfs; ,ul;il mk;rf; fUj;J KOtJkhff;
filg;gpbf;fg;gLfpwJ. xw;iwg; gjpT Kiwiag;
63
nghWj;jtiuapy;> ,ul;il mk;rf; fUj;J vy;yh
guptu;j;jidfSf;Fk; filg;gpbf;fg;gLtjpy;iy. rpy
guptu;j;jidfSf;F ,uz;L mk;rq;fSk; gjpT nra;ag;gLfpd;wd.
rpytw;Wf;F xU mk;rk; kl;Lk; gjpT nra;ag;gLfpwJ. kw;w rpy
guptu;j;jidfSf;F gjpTfNs nra;ag;gLtjpy;iy.
b. fzf;NfL guhkupg;G: ,ul;ilg; gjpT Kiwiag; nghWj;jtiuapy;>

gy;NtW Jiz VL KiwNa tpw;gid VL> nfhs;Kjy; VL>
jpUg;gy;fs; VL> nuhf;f VL Kjypad guhkupf;fg;gLfpd;wd.
xw;iwg; gjpT Kiwiag; nghWj;jtiuapy;> nuhf;f Vl;ilj; jtpu
NtW ve;j Jiz VLk; guhkupf;fg;gLtjpy;iy.
c.fzf;N fLfisg; guhkupj;j y;: ,ul; ilg; gjpT Kiwiag;
nghWj;jtiuapy;> nrhj;Jf; fzf;Ffs;> ngausT fzf;Ffs;
kw;Wk; Ms;rhu; fzf;Ffs; Nghd;w vy;yh Kf;fpaf; fzf;FfSk;
guhkupf;fg;gLfpd;wd. ,Ug;gpDk;> xw;iwg; gjpT Kiwiag;
nghWj;jtiuapy;> Ms;rhu; fzf;Ffs; kl;LNk guhkupf;fg;gLfpd;wd.
d. ,Ug;gha;T jahupj;jy;: ,ul;ilg; gjpT Kiwiag; nghWj;jtiuapy;>
fzf;NfLfspd; vz;fzpjj; Jy;ypaj; jpid Nrhjpg; gjw; fhf
,Ug; g ha; T jahupf; f g; g LfpwJ. xw; i wg; gjpT Kiwiag;
nghWj; j tiuapy; > ,Ug; g ha; T jahupf; f KbahJ. vdNt>
fzf;NfLfspd; Jy;ypaj;jpid Nrhjpf;f ,ayhJ.
e. ,yhgq;fs; kw;Wk; epjpepiyapd; Jy;ypak;: ,ul;ilg; gjpT
Kiwiag; nghWj;jtiuapy;> tzpf epWtdj;jpd; cz;ikahd
,yhgj;jpid tpahghu kw;Wk; ,yhg el;lf; fzf;F fhl;LfpwJ.
tzpf epWtdj; j pd; cz; i kahd kw; W k; Neu; i kahd
epjpepiyia ,Ug;Gepiyf; Fwpg;G fhl;LfpwJ. xw;iwg; gjpT
Kiwapy; jahupf;fg;gLk; tptfhuq;fs; gw;wpa mwpf;ifAk; tzpf
epWtdj;jpd; cz;ikahd epjpepiyiaf; fhl;Ltjpy;iy.
f. gad;ghL: xw;iwg; gjpT Kiw kpfr;rpwpa tzpf epWtdq;fshy;
kl;LNk gad;gLj;jg;gLfpwJ. ngupa tzpf epWtdq;fSf;F mJ
gad;gltpy;iy. cz;ikapy; nrhy;yg;Nghdhy;> mit ,ul;ilg;
gjpT Kiwia fl;lhakhfg; gpd;gw;w Ntz;bAs;sJ.
fzf;fpay; Kiwfs;;
mbg;gilapy; ,uz;L fzf;fpay; Kiwfs; cs;sd:
1. nuhf;f mbg;gil fzf;fpay; Kiw: ,e;j Kiwapy; nuhf;fkhfg;
ngwg; g Lk; N ghJ my; y J nrYj; j g; g Lk; N ghJ fzf; f pay;
gjpTfs; Nkw; n fhs; s g; g Lfpd; w d. nuhf; f k; nrYj; j g; g l
Ntz;bapUf;Fk;NghNjh my;yJ ngwg;gl Ntz;bapUf;Fk;NghNjh
64
ve;jg; gjpTk; Nkw;nfhs;sg;gLtjpy;iy. murpd; fzf;fpay;
Kiw ngUk;ghYk; nuhf;f mbg;gil fzf;fpay; Kiw MFk;.
rpy njhopy; ty;Yeu;fs; mtu;fsJ tUkhdj;jpid nuhf;f
mbg;gil fzf;fpay; Kiwapy; gjpT nra;fpwhu;fs;. Mdhy;>
nrytpdq; f isg; gjpT nra; A k; N ghJ> epYitapy; cs; s
nrytpdq;fisAk; fzf;fpy; vLj;Jf; nfhs;fpwhu;fs;. me;j
khjpupahd Neu;Tfspy;> mtu;fSila tUkhdj;jpid epu;zapf;f
mtu;fshy; jahu; nra;ag;gLk; epjpepiy mwpf;if> tuT kw;Wk;
nryT fzf;F vd;W Fwpg;gplg;gLfpwJ.
2. tzpf mbg;gil my;yJ epfo;T mbg;gil fzf;fpay; Kiw:
,e;j Kiwapy;> xU njhif nrYj;jg;gl Ntz;bajhfNth
my;yJ ngwg;gl Ntz;bajhfNth ,Ue; jhYk; fzf;fpay;
gjpTfs; Nkw;nfhs;sg;gLfpd;wd. xU guptu;j;jidNah my;yJ
xU epfo;Nth ele;J tpl;lhy;> mjDila tpisTfis jtpu;f;f
,ayhJ vd;gij ,e;j Kiw mq;fPfupf;fpwJ. vdNt> ,yhgk;
rk;ghjpj;jJ my;yJ el;lk; mile;jJ kw;Wk; rk;ge;jg;gl;l
epWtdj;jpd; epjpepiy Fwpj;j mu;j;jKs;s Njhw;wj;jpid mspf;f>
mit gjpag;gl Ntz;Lk; vd;gijAk; ,e;j Kiw mq;fPfupf;fpwJ.
nuhf;f mbg;gil fzf;fpay; Kiwf;Fk;> tzpf mbg;gil
fzf;fpay; Kiwf;Fk; ,ilNa cs;s NtWghL fPo;f;fz;l
cjhuzj;jpd; %yk; njspthf tpsq;Fk;.
xU epWtdk; mjDila VLfis xt;nthU tUlKk; brk;gu; 31-
k; Njjp ,Wjp nra;fpwJ. 2015-k; Mz;Lf;fhd thlif &.500
nrYj;jg;gl Ntz;bapUf;fpwJ. ,Ug;gpDk;> me;j njhif [dtup 2016-
y; nfhLf;fg;gl;lJ.
,e;Neu;tpy;> me; j epWtdk; nuhf;f mbg; gil fzf;fpay;
Kiwiaf; filg;gpbj;jhy;> 2015-y; nrYj;jg;gl Ntz;bapUe;j
thlif Fwpj;j ve;jg; gjpTk; mjDila VLfspy;
Nkw;nfhs;sg;gl;bUf;fhJ. thlif cz;ikapy; nfhLf;fg;gl;l
[dtup 2016-y; jhd; gjpTfs; Nkw;nfhs;sg;gl;bUf;Fk;.
,Ug;gpDk;> me;j epWtdk; tzpf mbg;gil fzf; f pay;
Kiwiaf; filg; gpbj; j pUe; j hy; > ,uz; L gjpTfs;
Nkw;nfhs;s g; gLk; (i) 2015> brk;gu; 31-k; Njjpad;W
nrYj;j g; gl Ntz;bapUe;j thlifj; njhiff;F> thliff; fzf;F
gw;W itf;fg;gl;L> epy cupikahsupd; fzf;F tuT
itf;fg;gl;bUf;Fk;. (ii) 2016 [dtupapy;> cz;ikapy; nrYj;jg;gl;l
thlifj; njhiff;F> epy cupikahsupd; fzf;F gw;W
itf;fg;gl;L> nuhf;ff; fzf;F tuT itf;fg;gl;bUf;Fk; (,J
gpd;du; ,Wjpf;fzf;F njhlu;ghd rupf;fl;Ljy;fisg; gw;wp
tpthjpf;Fk;NghJ tpupthf tpthjpf;fg;gl;bUf;fpwJ).
65
Vw; f dNt Nkw; n fhs; s g; g l; l vy; y h guptu; j ; j idfspd;
tpisTfisAk; fzf;fpy; vLj;Jf; nfhs;tjhy;> 'tzpf
mbg;gil fzf;fpay; Kiw" rpwe;j Kiwahff; fUjg;gLfpwJ.
,e;j Kiw ngUkg ;ghyhd njhopy; kw;Wk; tzpf epWtdq;fshy;
filg;gpbff; g;gLfpwJ.
cq;fs; Kd;Ndw;wj;ij rhpghh;f;fTk;
5. epfo;T mbg;gil fzf;fpay;Kiw vd;why; vd;d?
6. xw;iwg;gjpTKiw fzf;fpay; vd;why; vd;d?
2.7 fzf;fpay; VLfs;: Fwpg;NgL kw;Wk; NgNuL

myF 1-y; Fwpg;gpl;lJNghy> fzf;fpay; vd;gJ xU fiy> ,jpy;
epjp ghpth;j;jidfis gjpTnra;jy;> tifg;gLj;Jjy; kw;Wk;
RUf;fp tzpf epWtdq;fspd; KbTfis ntspg;gLj;Jjy;.
fzf;fpay; Row;rp gpd;tUk; fl;lq;fspy; eilngWfpwJ.
1. eltbf;iffis gjpT nra;jy;.
eltbf;iffis gjpTnra;Ak; Vl;bw;F Fwpg;NgL vd;W ngah;.
2. eltbf;iffis tifg;gLj;Jjy;
eltbf;iffis tifg;gLj;Jk; Vl;bw;W NgNuL vd;W ngah;.
3. eltbf;iffis RUf;Fjy;
,jpy; ,Ug;gha;T jahhpj;jy;> epWtdj;jpd; tpahghu> ,yhg
el;l fzf;F kw;Wk; ,Ug;Gepiyf;Fwpg;G jahhpj;jy; Nghd;wit
mlq;Fk;.
4. KbTfis tpsf;Fjy;
,J gy;NtW fzf;fpay; tpfpjhr;rhuq;fs; fzf;fpl cjTfpwJ.
,jd;%yk; tzpfj;jpd; gzg;Gof;fk;> Nrhh;T kw;Wk; ,yhgj;ij
njhpe;Jnfhs;s KbfpwJ.
,g;gFjpapy;> ePq;fs; Fwpg;NgL kw;Wk; NgNuL jahhpg;gJ
vg;gb vd;W njhpe;Jnfhs;syhk;.
2.7.1 Fwpg;NgL
xU tzpfj;jpd; vy;yh jpdrup guptu;j;jidfisAk;> mit
eilngWk; tupirapy;> Fwpg;NgL gjpT nra;fpwJ. vdNt> xU
Fwpg;NgL vd;gJ> guptu;j;jidfspd; fhyf;fpukkhd gjpTfisf;
nfhz;l xU fzf;NfL vd tiuaWf;fg;glyhk;. ,ul;ilg; gjpT
Kiwapd; fPo;> ,e;jf; fzfN ; flb
; y;jhd; Kjd;Kjypy; guptu;j;j
66
idfs; Nkw;nfhss; g;gLfpd;wd. ,jdhy;> Fwpg;NgL vd;gJ mry;
gjpNtlhFk;. xU Fwpg;NgL> NgNul;il khw;wPL nra;tjpy;iy
Mdhy; mjid Kw;gLfpwJ. Fwpg;Ngl;by; guptu;j;jidfisg;
gjpT nra;tij> Fwpg;Ngl;by; gjpT nra;jy; vd;fpNwhk;.
Fwpg;Ngl;bd; khjpupg;gbtk; fPNo nfhLf;fg;gl;Ls;sJ.
ehs; tptuq;fs; Ng.g.v. gw;W tuT

(1) (2) (3) (4) (5)
1. ehs;: guptu;j;jid eilngw;w ehs; ,q;F gjpT nra;ag;gLfpwJ.
2.tptuq;fs;: guptu;j;jidapd; ,uz;L mk;rq;fs; ,jpy; gjpT
nra;ag;gLfpd;wd. mjhtJ> gw;W itf;fg;gl Ntz;ba kw;Wk;
tuT itf;fg;gl Ntz;ba fzf;Ffs; Fwpj;j tptuq;fs;.
3.Ng.v.v.: ,jw;F NgNul;L gf;f vz; vd;W nghUs;. Fwpg;Ngl;by;
gjpT nra;ag;gl;l guptu;j;jidfs; gpd;du; NgNul;by; gjpT
nra; a g; gLk; . mJ rk; ge; jkhd NgNul;L gf;f vz; ,q; F
Fwpf;fg;gLk;. guptu;j; jidfisg; NgNul;by; gjpT nra; tJ
rk;ge;jkhd nray;Kiwfs; mLj;j myfpy; tpsf;fg;gl;Ls;sd.
4.gw; W : gw; W itf; f g; g l Ntz; b a njhif ,q; F gjpT
nra;ag;gLfpwJ.
5.tuT: tuT itf; f g; g l Ntz; b a njhif ,q; F gjpT
nra;ag;gLfpwJ.
gw;W kw;Wk; tuTg; gjpTfspd; tpjpfs;
gw;W kw;Wk; tuT Fwpj;j tpjpfspd; mbg;gilapy;
guptu;j;jidfs; Fwpg; N gl; b y; gjpT nra; a g; g Lfpd; w d. ,e; j
Nehf; f j; j pw; f hf guptu;j;jidfs; %d;W tiffshfg;
tifg;gLj;jg;gLfpd;wd:
i. jdpegu; Fwpj;j guptu;j;jidfs;
ii. cilikfs; kw;Wk; nrhj;Jfs; Fwpj;j guptu;j;jidfs;
iii. tUkhdk; kw;Wk; nryTfs; Fwpj;j guptu;j;jidfs;
,e;j mbg;gilapy;> fPo;f;fz;lit Fwpj;J fzf;F
itj;jpUf;f Ntz;baJ tzpfj;jpw;F mtrpakhfpwJ:
i. mJ njhlu;G itj;jpUf;Fk; xt;nthU egu;
ii. mJ cupik nfhz;bUf;Fk; xt;nthU cilik my;yJ
nrhj;J
iii. mjd; tUkhdk; my;yJ nrytpd; xt;nthU nghUs;
67
Kjy; jiyg;gpd; fPo; tUk; fzf;Ffs; ~Ms;rhu; fzf;Ffs;|
vd miof;fg;gLk;. ,uz;lhk; jiyg;gpd; fPo; tUk; fzf;Ffs;
~nrhj;J fzf;Ffs;| vdg;gLk;. %d;whk; jiyg;gpd; fPo; tUk;
fzf;Ffs; ~ngausT fzf;Ffs;| vd miof;fg;gLk;. fzf;Ffspd;
tifg;ghl;il> NkNy tpsf;fpathW> fPo;f;fz;l tpsf;fg;glj;jpd;
thapyhf Fwpj;Jf; fhl;lyhk;. guptu;j;jidfisg; gjpT nra;jy;
Ms;rhu
jdpegu; fzf;F rl;lKiw Ms;rhu; fzf;F

gpujpepjpj;Jt Ms;rhu; fzf;F
nrhj;J
GydhFk; nrhj;J fzf;F
Gydhfh nrhj;J fzf;F
ngausT
nryTfs; kw;Wk; ,og;Gfs; tUkhdk; kw;Wk; Mjhaq;fs;
Nkw;Fwpg;gplg;gl;l xt;nthU fzf;F tifAk;> ~gw;W kw;Wk;
tuT| rk;ge;jkhd tpjpAk; fPo;f;fz;l gf;fq;fspy; tpupthf
tpsf;fg;gl;Ls;sd.
Ms;rhu; fzf;Ffs;: Ms;rhu; fzf;Ffs;> tzpfk; njhlu;G
nfhs;Sk; jdpegu;fspd; fzf;Ffis cs;slf;fpajhFk;. ,e;j
fzf;Ffis %d;W tiffshf tifg;gLj;jyhk;.
1. jdpegu; fzf;F: ~jdpegu;fs;| vd;w nrhy;Yf;F flTshy;
cUthf;fg;gl;l egu;fs; vd;W nghUs;. cjhuzkhf> Nkhfdpd;
fzf;F> Nrhfdpd; fzf;F> Mghtpd; fzf;F> Kjypad.
2. rl; l Kiw Ms; r hu; fzf; F : ,e; j fzf; F fspy; >
tzpf nray;ghLfspy;> egu;fs; vd;W mq;fPfupf;fg;gLk;
ngUepWtdq;fs; my;yJ epWtdq;fspd; fzf;FfSk; cs;slq;Fk;.
cjhuzkhf> xU tiuaWf;fg;gl;l epWkj;jpd; fzf;F> xU $l;LwT
rq;fj;jpd; fzf;F> xU rq;fj;jpd; fzf;F> muRf; fzf;F>
fhg;gPl;L epWtdj;jpd; fzf;F> Kjypad.
3. gpujpepjpj;Jt Ms;rhu; fzf;F: ,J xU Fwpg;gpl;l egu; my;yJ
FOtpid gpujpepjpj;Jtg;gLj;Jk; fzf;F MFk;. cjhuzkhf>
epy cupikahsUf;F thlif nrYj;jg;gl Ntz;bapUe;jhy;> xU
nfhLglNtz;ba thlif fzf;F fzf;NfLfspy; Jtq;fg;gLk;.
mNjNghy;> Copau;fSf;F nfhLf;fg;gl Ntz;ba rk;gsj;jpw;fhf
(nrYj;jhjJ)> xU nfhLglNtz;ba rk;gsf; fzf;F Jtq;fg;gLk;.
68
nfhLglNtz;ba thliff; fzf;F thlif jug;gl Ntz;ba epy
cupikahsupd; fzf;fpidf; Fwpf;fpwJ. nfhLglNtz;ba rk;gsf;
fzf;F> rk;gsk; nfhLf;fg;gl Ntz;ba egu;fspd; fzf;fpidf;
Fwpf;fpwJ. vdNt> mJNghd;w vy;yh fzf;FfSk; ~gpujpepjpj;Jt
Ms;rhu; fzf;F| vd miof;fg;gLfpwJ.
,jw;Fz;lhd tpjp
x ngWgtiu gw;W it
x nfhLg;gtiu tuT it
x cjhuzj;jpw;F> uhKf;F nuhf;fk; nfhLf;fg;gl;lhy;>
uhKila fzf;F gw;W itf;fg;gl Ntz;Lk;. mNjNghy;>
Nf\t;tplkpUe;J nuhf;fk; ngwg;gl;lhy;> Nf\t;tpd; fzf;F tuT
itf;fg;gl Ntz;Lk;.
nrhj;J fzf;Ffs;: nrhj;J fzf;Ffs; fPo;f;fz;l tifg;gLk;:
1. GydhFk; nrhjJ; fzf;Ffs;: GydhFk; nrhj;J fzfF
; fs; vd;gJ
njhlf;$baJ> czuf;$baJ> mstplf;$baJ Nghd;w nghUl;fs;
rk;ge;jg;gl;lJ MFk;. mt;thwhd fzf;Ffspd; cjhuzq;fs; -
nuhf;f fzf;F> fl;bl fzf;F> miwfyd; fzf;F> ,Ug;G
fzf;F> Kjypad. tq;fp fzf;F vd;gJ> tq;fp epWkk; - xU
rl;lKiw Ms; fzf;fpid Fwpg;gjhy; mJ xU Ms;rhu; fzf;F
vd;gJ ftdpf;fg;gl Ntz;Lk;.
2. Gydhfh nrhj;J fzf;Ffs;: ,e;j fzf;Ffs; njhlKbahj
nghUl; f isf; Fwpf; fpd; wd. epr;r akhf> mit gzj; j hy;
mstplf;$bait. cjhuzkhf> fhg;Gupik fzf;F> ew;ngau;
fzf;F> Kjypad.
,jw;Fz;lhd tpjp>
x cs;Ns tUtij gw;W it
x ntspNa nry;tij tuT it
cjhuzj;jpw;F> fl;llk; nuhf;fj;jpw;F thq;fg;gl;lhy;> fl;llf;
fzf;F gw;W itf;fg;glNtz;Lk (mJ tzpfj;jpw;Fs; tUtjhy;).
nuhf;f fzf;F tuT itf;fg;gl Ntz;Lk; (nuhf;fk; tzpfj;jpw;F
ntspNa nry;tjhy;). mNjNghy;> miwfyd; nuhf;fj;jpw;F
thq;fg;gLk;NghJ> miwfyd; fzf;F gw;W itf;fg;gl Ntz;Lk;>
nuhf;f fzf;F tuT itf;fg;gl Ntz;Lk;.
ngausT fzf;Ffs;: ,e;j fzf;Ffs; guptu;j;jidfspd;
,ay;gpid vspikahf tpsf; Ftjw; fhf fzf; NfLfspy;
jpwf; f g; g Lfpd; w d. cz;ikapy; mit ,Ug;gjpy;iy.
cjhuzkhf> xU tzpfj;jpy;> NkyhsUf;F rk; gsk;
69
nfhLf; f g; gLfpwJ> epy cupikahsUf; F thlif
nfhLf;fg;gLfpwJ> tpw;gidahsUf;F juF nfhLf;fg;gLfpwJ-
nuhf;fk; tzpfj;ij tpl;L ntspNa nry;fpwJ vd;gJ
cz;ik Mdhy; rk;gsk;> thlif my;yJ juF vd;w xd;W
,Ug;gjpy;iy. ,e;j nghUl;fspd; fzf;Ffs; nuhf;fk; vt;thW
nrytplg;gl;lJ vd;gij vspjhf tpsf;Ftjw;fhf
Jtf;fg;gLfpd;wd. me;j jfty; ,y;iynad;why;> rk;ge;jg;gl;l
egUf;F> mtuJ trkpUe;j nuhf;fk; vt;thW gad;gLj;jg;gl;lJ
vd;gij tpsf;FtJ fbdkhfptpLk;.
ngausT fzf;Ffs;> vy;yh nryTfs;> ,og;Gfs;> tUkhdk;
kw;Wk; Mjhaq;fSf;fhd fzf;Ffis cs;slf;Fk;.
mt;thwhd fzf;Ffspd; cjhuzk; - thlif> tup> fhg;gPL>
gq;fhjhak;> jPahy; Vw;gLk; ,og;G> Kjypad.
,jw;Fz;lhd tpjp
x vy;yh nryTfs; kw;Wk; ,og;GfisAk; gw;W it.
vy;yh Mjhaq;fs; kw;Wk; tUkhdq;fisAk; tuT it. khztu;
Fwpg;G: nrhj;J fzf;Ffs; kw;Wk; ngausT fzf;Ffs; Mfpa
t.vz; ngausT fzf;F Ms;rhu; fzf;F
1. thlif fzf;F Kd;nrYj;jpa thlif
fzf;F> nfhLgl
Ntz;ba thlif
fzf;F>
2. tl;b fzf;F nfhLgl Ntz;ba tl;b
fzf;F> Kd;$l;bNa
ngwg;gl;l tl;b fzf;F>
Kd;nrYj;jpa tl;b
fzf;F.
3. rk;gs fzf;F nfhLgl Ntz;ba rk;gs
fzf;F> Kd;nrYj;jpa
rk;gs fzf;F.
4. fhg;gPL fzf;F nfhLgl Ntz;ba fhg;gPL
fzf;F> Kd;nrYj;jpa
fhg;gPL fzf;F
5. juF fzf;F nfhLgl Ntz;ba juF
fzf;F> Kd;nrYj;jpa
juF fzf;F.
,uz;Lk; Ms;rhuh fzf;Ffs; vd;w tifapy; tUk;. rpy
Kd;ndhl;Lfs; my;yJ gpd;ndhl;Lfs; ngausT fzf;Fld;
Nru;f;fg;gLk;NghJ> mJ Ms;rhu; fzf;fhf khWk; vd;gij
70
khztu;fs; ftdpf;f Ntz;Lk;.
tpsf;fk; 2.2:
fPo;f;fz;l guptu;j;jidfspypUe;J fzf;fpd; ,ay;gpid
fz;Lgpbf;fTk;. ve;j fzf;F gw;W itf;fg;gl Ntz;Lk;> ve;j
fzf;F tuT itf;fg;gl Ntz;Lk; vd;gijAk; Fwpg;gplTk;.
(a) thlif nrYj;jpaJ (b) rk;gsk; nfhLj;jJ
(c) tl;b ngwg;gl;lJ (d) gq;fhjhak; ngwg;gl;lJ
(e) miwfyd; nuhf;fj;jpw;F (f) ,ae;jpuq;fs; tpw;fg;gl;lJ
thq;fg;gl;lJ
(g) nfhLgl Ntz;ba rk;gsk; (h) njhiyNgrp fl;lzk;
nrYj;jpaJ
(i) RNu\;f;F nfhLj;jJ (j) NkhfdplkpUe;J ngwg;gl;lJ
(cupikahsu;)
(k) tpsf;Ffs;
jPu;T:
(a) guptu;j;jid njhlu;Gila fzf;fpd; gw;W/tuT

fzf;F ,ay;G
(b) thlif thlif f/F ngausT f/F gw;W/tuT
nrYj;jpaJ nuhf;f f/F nrhj;J f/F
(c) tl;b nuhf;fk; f/F nrhj;J f/F gw;W/tuT
ngwg;gl;lJ tl;b f/F ngausT f/F
(d) gq;fhjhak; nuhf;fk; f/F nrhj;J f/F gw;W/tuT
ngwg;gl;lJ gq;fhjhak; ngausT f/F
f/F
(e) miwfyd; miwfyd; nrhj;J f/F gw;W/tuT
thq;fg;gl;lJ f/F nuhf;fk; nrhj;J f/F
f/F
(f) ,ae;jpuq;fs; nuhf;fk; f/F nrhj;J f/F gw;W/tuT
tpw;fg;gl;lJ ,ae;jpuq;fs; nrhj;J f/F
f/F
(g) nfhLglNtz;ba rk;gsk; f/F nrhj;J f/F gw;W/tuT
rk;gs fzf;F nfhLgl Ms;rhu; f/F
Ntz;ba
rk;gsk; f/F
(h) njhiyNgrpf; njhiyNgrpf; ngausT f/F gw;W/tuT
fl;lzk; fl;lzk; f/F nrhj;J f/F
nrYj;jpaJ nuhf;fk; f/F
71
(i) RNu\;f;F RNu\; f/F Ms;rhu; f/F gw;W/tuT
nfhLj;jJ nuhf;fk; f/F nrhj;J f/F
(j) NkhfdplkpUe;J nuhf;fk; f/F nrhj;J f/F gw;W/tuT
ngwg;gl;lJ Kjy; f/F Ms;rhu; f/F
(cupikahsu;)
(k) tpsf;F tpsf;F f/F ngausT f/F gw;W/tuT
nuhf;fk; f/F nrhj;J f/F
fPo ;f ;f z;l tpsf; fj; jpd; cjtpAld; gy;N tW

guptu; j ; j idfis Fwpg;Ngl;by; gjpT nra;tJ Fwpj;J jw;NghJ
tpsf;fg;gLfpwJ.
tpsf;fk; 2.3: uhk; &.20>000 KjYld;> 2011> [dtup 1 md;W>
xU tzpfj;ijj; njhlq;Ffpwhu;.
,e;Neu;tpy; ,uz;L fzf;Ffs; rk;ge;jg;gl;Ls;sd. mit:
(i) uhKila fzf;F (ii) nuhf;f fzf;F.
jPu;T:
1. uhk; ,aw;ifahd egu;. vdNt> mtuJ fzf;F Ms;rhu; fzf;F.
nuhf;fk; xU GydhFk; nrhj;J. vdNt> mJ xU nrhj;J fzf;F.
Ms;rhu; fzf;Ff;F gpd;gw;wf;$ba gw;W kw;Wk; tuT tpjpfspd;gb>
uhk; nfhLg;gtu;. vdNt> mtuJ fzf;F mjhtJ Kjy; fzf;F
tuT itf;fg;gl Ntz;Lk;. nuhf;fk; tzpfj;jpw;Fs; tUfpwJ.
vdNt> nrhj;Jf; fzf;Ff;F gpd;gw;wf;$ba tpjpfspd;gb> mJ
gw;W itf;fg;gl Ntz;Lk;. ,e;j guptu;j;jid Fwpg;Ngl;by;
gpd;tUkhW gjpag;gLk;
Fwpg;NgL

2011 nuhf;f f/F 20>000
g
[d 1 20>000
Kjy; f/F
(tzpfk;
njhlq;fpaJ)
72
milg;Gf;Fwpf;Fs; Nghlg;gl;Ls;s nrhw;fs; ~tzpfk; njhlq;fpaJ|
vd;gJ> guptu;j;jid nra;ag;gl;lij vLj;Jiug;gjhy;> mJ gjpT
nra;ag;gl;lijAk; vLj;Jiug;gjhf mikfpwJ.
2. mtu; 2011> [dtup 5-k; Njjpad;W> &.5>000 nuhff
; thq;fpdhu;. jj; pw;F
miwfyd; miwfyd; fzf;F kw;Wk; nuhf;f fzf;F Mfpait
,jpy; <Lgl;Ls;s ,uz;L fzf;Ffs;. ,uz;LNk nrhj;J
fzf;Ffs;. miwfyd; tzpfj; j pw; F s; tUfpwJ. vdNt>
mJ gw; W itf;fg; gl Ntz; Lk;. nuhf;fk; tzpfj;i j tpl;L
ntspNa nry;fpwJ. vdNt> mJ tuT itf;fg;gl Ntz;Lk;.
vdNt> Fwpg;Ngl;L gjpTfs; gpd;tUkhW mikAk;.
2011 miwfyd; 5>000
[d 5 f/F 5>000
g nuhf;f f/F
(miwfyd;
thq;fpaJ)
3. mtu; 2011 [dtup 10k; Njjpad;W &.2>000 tzpf tshfj;jpw;fhd
thlifahf nrYj;jpdhu;.
,e;jg; guptu;j;jidapy; rk;ge;jg;gl;Ls;s ,uz;L fzf;Ffs;-

thlif fzf;F kw;Wk; nuhf;f fzf;F. thlif fzf;F ngausT
fzf;F. mJ xU nryT. vdNt> mJ gw;W itf;fg;gl Ntz;Lk;.
nuhf;f fzf;F xU nrhj;J fzf;F. mJ tzpfj;ij tpl;L
ntspNa nry;fpwJ. vdNt> mJ tuT itf;fg;gl Ntz;Lk;.
vdNt> Fwpg;Ngl;Lg; gjpT fPo;f;fz;lthW ,Uf;Fk;.
Fwpg;NgL

2011 thlif f/F 2>000
[d 10 g nuhf;f f/F 2>000
(thlif
nrYj;jpaJ)
4. mtu; 2011> [dtup 20-k; Njjpad;W &.2000 flDf;F RNu\plkpUe;J
ruf;F nfhs;Kjy; nra;jhu.;
,e;j guptu;j;jidapy; rk;ge;jg;gl;Ls;s ,uz;L fzf;Ffs;> RNu\;

kw;Wk; ruf;F. RNu\pd; fzf;F xU Ms;rhu; fzf;F. ruf;F
fzf;F xU nrhj;J fzf;F. RNu\; ruf;F nfhLg;gtu;. vdNt>
73
mtuJ fzf;F tuT itf;fg;gl Ntz;Lk;. ruf;F tzpfj;jpw;Fs;
tUfpwJ. vdNt> ruf;F fzf;F gw;W itf;fg;gl Ntz;Lk;.
Fwpg;NgL

2011 ruf;F f/F 2>000
[d 20 g 2>000
RNu\; f/F
(miwfyd;
thq;fpaJ)
ruf;F fzf;fpid tifg;gLj;Jjy;:
ruf;F vd;gJ> xU tzpfk;> kWtpw;gidff ; hf thqf;fpa gzl
; qf
; is
css ; lff
; paJ. tzpfjj; hy; thq;fg;gl;l ruf;F mijf; nfhLj;jtUf;F
jpUg;gp mDg;gg;glyhk.; mNjNghy;> tzpfj;jhy; mjd;
thbf;ifahsu;fSf;F tpw;fg;gl;l ruf;F> rpy fhuzq;fSf;fhf
thbf;ifahsu;fshy; tzpfj;jpw;Nf jpUg;gp mDg;gg;glyhk;.
tzpfj;jpy;> tpw;gid> nfhs;Kjy; kw;Wk; ruf;F jpUg;Gjy; Mfpa
midj;Jf;Fk; jdpj;jdp gjpNtLfs; itj;jpUf;fg;gl Ntz;Lk;
vd tpUk;gg;gLfpwJ. vdNt> ruf;F fzf;Ffs; fPo;f;fz;l
tiffshf tifg;gLj;jg;gLfpwJ.
(lxxx) nfhs;Kjy; fzf;F: ,e;j fzf;F vy;yh ruf;F
nfhs;Kjy;fisAk; gjpT nra;tjw;fhdjhFk;. ruf;F nfhs;Kjy;
nra;ag;gLk;NghJ> ruf;F 'cs;Ns tUfpwJ". vdNt> ruf;F
thq;fg;gLk;NghJ> nfhs;Kjy; fzf;F gw;W itf;fg;gLfpwJ.
(lxxxi) tpw;gid fzf;F: ,J ruf;F tpw;gidia gjpT
nra;tjw;fhdJ. ruf;F tpw;gidapd; NghJ> ruf;F 'ntspNa
nry;fpwJ". vdNt> ruf;F tpw;gidapd;NghJ> tpw;gid fzf;F tuT
itf;fg;gLfpwJ.
(lxxxii) nfhs;Kjy; jpUg;g fzf;F: ,e;j fzf;F nfhs;Kjy;
nra;ag;gl;l ruf;F jpUg;gp mDg;gg;gl;lij gjpT
nra;tjw;fhdJ. ,jpy; ruf; F toq; f patUf; F jpUg; gp
mDg; g g; g Lk; N ghJ> ruf; F 'ntspNa nry;fpwJ". vdNt>
nfhs;Kjy; nra;j ruf;if jpUg;gp mDg;Gk;NghJ> ,e;j fzf;F
tuT itf;fg;gl Ntz;Lk;.
tpw;gid jpUg;g fzf;F: ,J tpw;gid nra;ag;gl;l ruf;F
thbf;ifahsuhy; jpUg;gp mDg;gg;gLk;NghJ> mjidg; gjpT
nra;tjw;fhdJ. ,jpy; ruf;F 'cs;Ns tUfpwJ". vdNt> ruf;F
guptu;j;jidfisg; gjpT nra;jy; jpUkg
; g; ngwg;gLkN
; ghJ tpw;gid
jpUg;g fzfF; gw;W itff
; g;gl Ntz;Lk;.
74
Nkw;F wpg;gplg; gl;l ruf;F fzf;fpd; tifg; ghLfis>
fPo ;f ;f z;l tpsf;fg;glk; %yk; Fwpg;gplyhk;.
ruf;F
nfhs;Kjy; fzf;F tpw;gid fzf;F
nfhs;Kjy; jpUg;g tpw;gid jpUg;g
$l;L Fwpg;Ngl;Lg; gjpT
rpy Neuq;fspy;> xU Fwpg;gpl;l fzf;fpy; my;yJ xU

Fwpg;gpl;l ,ay;gpy;> xNu ehspy; gy guptu;j;jidfs;
Nkw;nfhs;sg;gLfpwJ. mt;thwhd guptu;j;jidfs;> gy Fwpg;Ngl;Lg;
gjpTfs; gjpT nra;tjw;Fg; gjpyhf xw;iw Fwpg;Ngl;Lg; gjpT %yk;
gjpT nra;ag;glyhk;. mt;thW gy guptu;j;jidfis xw;iw
Fwpg;Ngl;Lg; gjpT %yk; gjpT nra;tJ '$l;L Fwpg;Ngl;Lg; gjpT"
vd;wiof;fg;gLfpwJ. mJ fPo;f;fz;l %d;W topfspy; VjhtJ
xd;wpy; gjpT nra;ag;glyhk;.
(i) xU Fwpg;gpl;l fzf;F gw;W itf;fg;gl;L> gy ,ju
fzf;Ffs; tuT itf;fg;glyhk;.
(ii) xU Fwpg;gpl;l fzf;F tuT itf;fg;gl;L> gy ,ju
fzf;Ffs; gw;W itf;fg;glyhk;.
(iii) gy fzf;Ffs; gw;W itf;fg;gl;L> gy ,ju fzf;Ffs;
tuT itf;fTk; nra;ayhk;.
,J fPo;f;fz;l tpsf;fj;jpy; tpsf;fg;gl;Ls;sJ.
tpsf;fk; 2.4: fPo;f;fz;l xt;nthU Neu;TfspYk;> xU $l;L

Fwpg;Ngl;L gjpT Nkw;nfhs;sTk;.
1. uhKf;F &.1000 nrYj;jg;gl;lJ. mtu; &.50 nuhf;f
js;Sgb mDkjpj;jhu;.
2. RNu\plkpUe;J &.800 nuhf;fk; ngwg;gl;lJ. mtUf;F

&.50 js;Sgb mDkjpf;fg;gl;lJ.
3. ,af;fj;jpy; cs;s xU tzpfk; fPo;f;fz;l nrhj;Jfs;

kw;Wk; nghWg;GfSld; Nkhfdhy; nfhs;Kjy; nra;ag;gl;lJ.
nuhf;fk; &.2>000; epyk; &.4>000; miwfyd; &.1>000; ,Ug;G
&.2>000; fldPe;Njhu; &.1>000; tq;fp Nky;tiug;gw;W &.2>000.
75
t.vz; tptuq;fs; Ng.g.v. gw;W tuT
&. &.
1. uhk; f/F g 1>050
nuhf;f f/F js;Sgb f/F
1>000
(uhKf;F &.1>000 nrYj;jpaJ
kw;Wk; mtu; &.50 js;Sgb 50
mDkjpj;jJ)
2. nuhf;fk; f/F g 800
js;Sgb f/F g 850
50
RNu\; f/F
(RNu\plkpUe;J nuhf;fk; &.800
tug;ngw;wJ kw;Wk; mtUf;F
&.50 js;Sgb mDkjpj;jJ)
3. nuhf;fk; f/F g 2>000
epyk; f/F g 1>000
4>000
miwfyd;; f/F g 2>000
1>000
,Ug;G f/F g 6>000
2>000
fldPe;Njhu; f/F
tq;fp Nky;giug;gw;W f/F
Kjy; f/F
(,aq;Fk; tzpfj;jpid
vLj;Jf; nfhz;ljd; %yk;
Nkhfdhy; tzpfk;
njhlq;fg;gl;lJ)
Fwpg;Gfs; :
1. uhKf;F nfhLf;f Ntz;ba nkhj;j njhif &.1>050. &.1>000

guptu;j;jidfisg; gjpT nra;jy; mtUfF; nrYjj
; g;gll
; J kw;Wk;
mtu; &.50 jsS ; gb mDkjpjj ; hu;. ,jd; nghUs;> &.1>000
nrYj;jpajd; %yk; &.1>050-f;fhd KO tuTk; ngwg;gl;lJ.
uhKila fzf;F Ms;rhu; fzf;F. vdNt> mtu; ngWgtu;
vd;gjhy;> mJ tuT itf;fg;gl;lJ. nuhf;fk; tzpfj;jpypUe;J
ntspNa nrd;wJ. vdNt> nuhf;f fzf;F xU nrhj;J fzf;F
vd;gjhy;> mJ tuT itf;fg;gl;lJ. js;Sgb fzf;F xU
ngausT fzf;F. js;Sgb ngWtJ tzpfj;jpw;F xU ,yhgk;.
vdNt> mJ tuT itf;fg;gl;lJ.
2. RNu\; &.850 nfhLf;f Ntz;bapUe;jJ. mtu; &.800 nrYj;jpdhu;
kw;Wk; mtUf;F &.50 js;Sgb mDkjpf;f g; gl;lJ. ,jd;
nghUs;> &.800 kl;Lk; nrYj;Jtjd; %yk;> RNu\; &.850-f;fhd
KO tuitAk; ngw;whu;. nuhf;f fzf;F xU nrhj;J fzf;F.
76
vdNt> nuhf;fk; cs;Ns tUtjhy;> mJ gw;W itf;fg;gl;lJ.
js;Sgb fzf;F xU ngausT fzf;F. mJ tzpfj;jpw;F xU
,og;G vd;gjhy; mJ gw;W itf;fg;gl;lJ. RNu\; nfhLg;gtu;.
mtuJ fzf;F Ms;rhu; fzf;F vd;gjhy;> mJ &.850-f;F tuT
itf;fg;gl;lJ.
3. xUtu; nuhf;fj;Jld; kl;Lk; jhd; tzpfk; njhlq;f Ntz;Lk;
vd;W Njitapy; i y. mtu; nrhj;Jfis cs;Ns nfhz;L
tuyhk; my;yJ mtu; xU ,aq;Fk; tzpfj;jpid nfhs;Kjy;
nra;ayhk;. ,e;Neu;tpy;> Nkhfd; kw;nwhU tzpfj;jpd; nrhj;Jfis
nfhs;Kjy; nra;jhu;. epfu nrhj;Jfs; (mjhtJ nrhj;Jfs; --
nghWg;Gfs; vLj;Jf; nfhz;lJ) Nkhfdpd; Kjy; MFk;. tzpfk;
gy;NtW nrhj;Jfis ngWfpwJ. vdNt> nrhj;J fzf;Ffs;
gw;W itf;fg;gl;lJ. tzpfk;> fldPe;Njhu;> tq;fp Nky;tiug;gw;W
Nghd;w tbtq;fspy; rpy nghWg;Gfis cUthf;FfpwJ. vdNt>
Fwpg;Gfs; ,e;j fzfF ; fs; tuT itff ; g;gl;ld. kPjj; njhiffF
; mJ
mtu; nfhz;L te;j Kjiyf; Fwpg;gjhy;> Nkhfdpd; fzf;F
mjhtJ mtuJ Kjy; fzf;F tuT itf;fg;gl;lJ.
njhlf;fg; gjpT
,aq;Fk; tzpfkhdhy;> Ke;ija Mz;bd; ,Ug;Gepiyf;
Fwpg;gpy; Njhd;Wk; nrhj;Jfs; kw;Wk; nghWg;Gfs; ,e;j Mz;bw;F
Kd;J}f;fp vOjg;gl Ntz;Lk;. ,J xU Fwpg;Ngl;Lg; gjpT %yk;
nra;ag;gLfpwJ. mjw;F 'Jtf;f gjpT" vd;W ngau;. vy;yh nrhj;J
fzf;FfSk; gw;W itf;fg;gl;L vy;yh nghWg;G fzf;FfSk;
tuT itf;fg;gLfpwJ. nghWg;Gfistpl mjpfkhf ,Uf;Fk;
nrhj;J> cupikahsupd; Kjy; MFk;. mJ mtuJ Kjy; fzf;fpy;
tuT itf;fg;gLfpwJ. fPo;f;fz;l tpsf;fj;jpd; %yk; ,J
njspthFk;.
tpsf;fk; 2.5: jpU Rdpypd; tzpfj;jpypUe;J vLf;fg;gl;l fPo;f;fz;l
jftypd; mbg;gilapy;> 2016> [dtup 1-k; Njjpad;W Jtf;fg; gjpT
nra;aTk;.
(i) nuhf;f ifapUg;G &.2>000
(ii) gw;gy fldhspfs; &.6>000
(iii) ruf;fpUg;G &.4>000
(iv) njhopw;rhiy &.5>000
(v) epyk; kw;Wk; fl;blq;fs; &.10>000
(vi) gw;gy fldPe;Njhu; &.10>000
jPu;T:
77
Fwpg;NgL

2016 nuhf;f f/F 2>000
[d 1 g 6>000 10>000
gw;gy fldhspfs; 4>000 17>000
f/F g
5>000
,Ug;G f/F
g 10>000
njhopw;rhiy f/F
g epyk; kw;Wk;
fl;blq;fs; g
gw;gy fldPe;Njhu;
f/F
Kjy; f/F (kPjk;
cs;sJ)
(Ke;ija Mz;by;
,Ug;gpy; cs;sit
Kd;J}f;fp
vOjg;gl;lJ)
nkhj;jk; 27>000 27>000
2016 [dtup 1-k; Njjpapd;gbahd gw;W ,Ug;Gfs;

1. [dtup 01 nuhf;f ifapUg;G &.8>000
tq;fp ,Ug;G &.25>000
ruf;fpUg;G &.20>000
miwfyd; &.2>000
fl;blk; &.10>000
gw;gy fldhspfs;: tp[a; &.2>000
mdpy; &.1>000
kJ &.2>000
2016 [dtup 1-k; Njjpapd;gbahd tuT ,Ug;Gfs;
gw;gy fldPe;Njhu;:
Mde;j; &.5>000
gg;StplkpUe;J fld; &.10>000
78
fPo;tUtd [dtup 2016-y; Nkw;nfhz;L eilngw;w
guptu;j;jidfshFk;.
2 [d 01 &.5>000 kjpg;Gs;s ruf;fpid nuhf;fj;jpw;F thq;fpaJ
guptu;j;jidfisg; gjpT nra;jy; fopf;f: 20% tpahghu js;Sgb
kw;Wk; 5% nuhff
; js;Sgb.
3 [d 04 tp[aplkpUe;J &.1>980 ngwg;gl;lJ kw;Wk; mtUf;F
&.20 js;Sgb mDkjpf;fg;gl;lJ.
4 [d 06 ghuj; j plkpUe; J > &.5>000-f; F ruf; F nfhs;K jy;
nra;ag;gl;lJ.
5 [d 08 &.5>000-f;F KNf\plkpUe;J ,ae;jpuq;fs; thq;fg;gl;lJ
kw;Wk; ,ae;jpuq;fis njhopw;rhiyf;F nfhz;Ltu &.100
tz;bf;$ypahf nrYj;jg;gl;lJ. kw;Wk; &.200 epWty; fl;lzkhf
nrYj;jg;gl;lJ.
6 [d 12 u`PKfF
; &.600 kjpg;Gs;s rufF
; flDfF
;
tpw;fg;gl;lJ.
7 [d 15 u`Pk; nehbg;G epiy mile;jjhy;> mtuhy;
&gha;f;F 50 igrh tPjk; jhd; nfhLf;f ,aYk;.
7 [d 18 uhKf;F &.1>000-f;fhd ruf;F nuhf;fj;jpw;F
tpw;fg;gl;lJ.
8 [d 20 uj;jDf;F &.2>000 rk;gsk; nfhLf;fg;gl;lJ.
9 [d 921 Mde;Jf;F KOj;jPu;thf &.4>800 nfhLf;fg;gl;lJ.
10 [d 26 kJtplkpUe;J &.200 tl;b ngwg;gl;lJ.
11 [d 28 fldpd;kPjhd tl;bahf &.500 gg;STf;F
nfhLf;fg;gl;lJ.
12 [d 31 &.500-f;fhd ruf;F nuhf;fj;jpw;F tpw;fg;gl;lJ.
13 [d 31 nrhe;j cgNahfj;jpw;fhf &.200 kjpg;Gs;s
ruf;F tzpfj;jpypUe;J vLj;Jf; nfhs;sg;gl;lJ.
79
t. gw;W tuT
ehs; tptuq;fs; Ng.g.
vz; v. &. &.
1. 2016 nuhf;fk; f/F g 8>000
[d 1 tq;fp f/F g 5>000
25>000
ruf;fpUg;G f/F g 10>000
20>000
miwfyd; f/F g 55>000
fl;llk; f/F g 2>000
tp[a; f/F g 10>000
mdpy; f/F g 2>000
kJ f/F g
1>000
Mde;j; f/F gg;Stpd;
fld; f/F Kjy; 2>000
f/F(Ke;ija Mz;by;
,Ug;gpy; cs;sit Kd;
J}f;fp vOjg;gl;lJ)
2. [d 1 nfhs;Kjy; f/F g 4>000
nuhf;fk; f/F 3>800
js;Sgb f/F
200
(&.5>000 kjpg;Gs;s
ruf;fpid nuhf;fj;jpw;F
nfhs; Kjy; nra;jJ>
20% tpahghu js;Sgb
kw;Wk; &.4>000-y; 5%
nuhf;f js;Sgb ngw;wJ)
7. [d nuhf;fk; f/F 300

15 g 300 600
thuhf;fld; f/F
g u`Pk; f/F
(u`Pk; nehbg;G epiy
mile;j gpwF mtuhy;
nrYj;jg;gl Ntz;ba
njhifapypUe;J 50%
nuhf;fk; ngwg;gl;lJ
kw;Wk; kPjj;njhif
thuhf;fldhf
vLj;Jf;nfhs;sg;gl;lJ)
80
8. [d nuhf;fk; f/F g 1>000
18 tpw;gid f/F 1>000
(nuhf;fj;jpw;F tpw;wJ)
9. [d rk;gsk; f/F g 2>000
18 nuhf;fk; f/F 2>000
10. [d Mde;j; f/F g 5>000
21 nuhf;fk; f/F 4>800
js;Sgb f/F
200
(Mde;Jf;F nuhf;fk;
nfhLj;jJ kw;Wk; mtu;
js;Sgb nra;jJ
&.200)
11. [d nuhf;fk; f/F g 200
26 tl;b f/F (tl;b 200
tug;ngw;wJ)
12. [d fld; kPjhd tl;b f/F 500
28 g nuhf;fk; f/F 500
(fldpd; kPjhd tl;b
nrYj;jpaJ)
31 tpw;gid f/F 500
(nuhf;fj;jpw;F ruf;F
tpw;wJ)
14. [d vLg;G f/F 200
31 gnfhs;Kjy; f/F 200
(nrhe;j cgNahfj;jpw;fhf
ruf;F vLj;Jf;
nfhz;lJ)
96>900 96>900
7. [d nuhf;fk; f/F 300

15 g 300 600
thuhf;fld; f/F
g u`Pk; f/F
(u`Pk; nehbg;G epiy
mile;j gpwF mtuhy;
nrYj;jg;gl Ntz;ba
njhifapypUe;J 50%
nuhf;fk; ngwg;gl;lJ
81
kw;Wk; kPjj;njhif
thuhf;fldhf
vLj;Jf;nfhs;sg;gl;lJ)
8. [d nuhf;fk; f/F g 1>000
18 tpw;gid f/F 1>000
9. [d rk;gsk; f/F g 2>000
18 nuhf;fk; f/F 2>000
10. [d Mde;j; f/F g 5>000
21 nuhf;fk; f/F 4>800
js;Sgb f/F
200
(Mde;Jf;F nuhf;fk;
nfhLj;jJ kw;Wk; mtu;
js;Sgb nra;jJ
&.200)
26 tl;b f/F (tl;b 200
tug;ngw;wJ)
12. [d fld; kPjhd tl;b f/F 500
28 g nuhf;fk; f/F 500
(fldpd; kPjhd tl;b
nrYj;jpaJ)
31 tpw;gid f/F 500
(nuhf;fj;jpw;F ruf;F
tpw;wJ)
14. [d vLg;G f/F 200
31 gnfhs;Kjy; f/F 200
(nrhe;j cgNahfj;jpw;fhf
ruf;F vLj;Jf;
nfhz;lJ)
96>900 96>900
2.7.2 NgNuL
fzf; f pay; ; vd; gJ epjpg; guptu; j ; j idfisg; gjpT
nra; t J> tifg;gLj;JtJ kw;Wk; RUf;fKzu;jy; rk;ge;jg;gl;lJ
vd;W Ke;ija myfpy; Vw;fdNt tpsf;fg;gl;Ls;sJ. gjpT
nra;tJ Fwpg;Ngl;by; Nkw; nfhs; s g; gLfpwJ. ,J Ke; i ja
mj; jpahaj; jpy; ; Vw; fdNt tpsf;fg;gl;Ls;sJ. gjpT nra;ag;gl;l
82
guptu;j;jidfis tifg;gLj;Jjy; NgNul;by; Nkw;nfhs;sg;gLfpwJ.
,J ,e;j gpuptpy; tpsf;fg;gLfpwJ.
NgNuL vd;gJ gy;NtW fzf;Ffisf; nfhz;l xU VL MFk;.
NtWtpjkhff; $wpdhy;> NgNuL vd;gJ fzf;Ffspd; xU
njhFg;G MFk;. nrhj;J> ngausT my;yJ Ms;rhu; fzf;Ffs; vd
xU tzpf epWtdj;jpd; vy;yh fzf;FfisAk; mJ nfhz;Ls;sJ.
mJ gpd;tUk; ,uz;L tbtq;fspy; VNjDnkhd;wpy;
itj;jpUf;fg;glyhk;.
i. jbj;j ml;il nfhz;L gpizf;fg;gl;l NgNuL
ii.
iii. jdpj;jdp jhs;fisf; nfhz;l jbj;j
ml;ilfSf;fpilNa Nfhu;ff
; g;gl;l NgNuL.
NgNul;bid jdpj;jdp jhs;fisf; nfhz;l tbtj;jpy; itj;jpUg;gNj
,f;fhyj;jpy; nghJthf cs;sJ. Fwpg;ghf
,ae;jpukakhf;fg;gl;l fzf; f pay; ; Kiw
gad; g Lj; j g; g Lk; N ghJ> guptu; j ; j idfis vLj;njOJtjw;F
,J cjTfpwJ.
vLj;njOJjy;
'vLj;njOJjy;" vd;gjw;F> Fwpg;Ngl;bypUe;J gw;W kw;Wk;
tuTg; gjpTfis> NgNul;by; mJ rk;ge;jkhd fzf;FfSf;F
khw;WtJ vd;;W nghUs;;. Fwpg;NgLfspy;; gad;;gLj;;jg;gl;;Ls;;s
fzf;;Ffspd;; rupahd ngau;fs;;> NgNul;;bw;Fk;; vLj;;njOjg;gl
Ntz;;Lk;; vd;gJ ftdpf;fg;gl Ntz;Lk;. cjhuzkhf>
Fwpg;Ngl;by;; nryTf; fzf;F gw;W itf;fg;gl;bUe;jhy;> NgNul;by;
mYtyf nryT fzf;fpid gw;W itg;gJ rupahf ,Uf;fhJ.
,Ug;gpDk;> Fwpg;Ngl;by;> tpsf;fj;jpy; mJ xU mYtyf
nryTf;fhd gjpT vd njspthf Fwpg;gplg;gl;bUe;jhy;>
Fwpg;Ngl;bYk;> NgNul;bYk;> mYtyf nryT fzf;fpy; mjidg;;
gjptNj rupahd eltbf;ifahf ,Uf;Fk;.
vLj;njOJtij ve;j Neuj;jpYk; nra;ayhk;. ,Ug;gpDk;> epjp
mwpf;iffs; jahupg;gjw;F Kd; mJ Kbf;fg;gl Ntz;Lk;.
mjpfkhf cgNahfj;jpy; cs;s fzf;Ffis ,d;iwa Njjp tiu
vLj;njOjp itj;jpUg;gJ crpjkhdJ. nuhf;f fzf;F> gy;NtW
egu;fspd; Ms;rhu; fzf;F Mfpait mjw;fhd cjhuzq;fshFk;.
fzf;NfL guhkupg;gtuhy;> fPo;f;fz;l Kiwfspy; VNjDnkhd;wpy;>
Fwpg;Ngl;bypUe;J NgNul;Lf;F vLj;njOJtJ Nkw;nfhs;sg;glyhk;:
i . mtu; xU Fwpg;gpl;l gf;fj;ij Kjypy; vLj;Jf; nfhs;syhk;.
cjhuzkhf> mtu; gw;W gf;fj;ij Kjypy; vLj;Jf; nfhz;L>
83
vy; yh gw;W gjpTfisAk; KOikahf Fwpg; N gl;b ypUe; J
NgNul;bw;F vLj;njOjyhk;.
ii. mtu; xU Fwpg;gpl;l fzf;if vLj;Jf; nfhz;L> Fwpg;Ngl;bd;
xU Fwpg;gpl;l gf;fj;jpy; fhzg;gLk; me;j fzf;F rk;ge;jg;gl;l
vy;yh gw;W kw;Wk; tuTfis vLj;J vOjyhk;. gpd;du;> mtu;
,ju rpy fzf;Ffis vLj;Jf; nfhz;L> mNj nray;Kiwiag;
gpd;gw;wyhk;.
iii. mLj; j Fwpg;N gl; L g; gjpTf; F nry; t jw; F Kd;> xt; nthU
Fwpg;Ngl;Lg; gjpTf;Fupa vLj;njOJjiyAk; Kbf;fyhk;.
filrp Kiwiag; gpd;gw;WtJ crpjkhdJ. xUtu; Fwpg;Ngl;by;
fhzg;gLtJ Nghy; xt;nthU gw;W kw;Wk; tuTg; gjpTfis
vLj;J vOjNtz;Lk;.
Fwpg;Ngl;by; cs;s NgNul;L gf;f vz; gj;jp> gw;Wfs; kw;Wk;
tuTfs;> NgNul;bw;F vLj;J vOjg;gLk;NghJ
gad;gLj;jg;gLfpwJ. vLj;J vOjg;gl;Ls;s NgNul;bd; gf;f vz;>
Fwpg;Ngl;by;> NgNul;L gf;f vz; gj;jpapy; Fwpg;gplg;gLfpwJ.
mNjNghy;> NgNul;by;> Fwpg;Ngl;L gf;f vz; gj;jp
itj;jpUf;fg;glyhk;. mjpy;> Fwpg;Ngl;bd; ve;j gf;fj;jpypUe;J
NgNul;by; vLj;J vOjg;gl;lJ vd;gJ Fwpf;fg;glyhk;.
,jdhy;> Fwpg;NgL kw;Wk; NgNul;by; FWf;Ff; Fwpg;Gfs;
fhzg;gLfpd;wd.
fzf;Ffspd; ngau;fs; kw;Wk; gf;f vz; nfhLf;ff;$ba Kiwahd
cs;slf;fk; NgNul;by; guhkupf;fg;gl Ntz;Lk;.
Fwpg;NgL kw;Wk; NgNul;bw;fpilNaAs;s cwTKiw
Fwpg;NgL kw;Wk; NgNuL Mfpa ,uz;LNk> ,ul;ilg; gjpT
fzf;NfL guhkupg;G Kiwapd; fPo; gad;gLj;jg;gLk; kpfTk;
Kf;fpakhd VLfshFk;. mtw;wpd; cwTKiwapid fPo;f;fz;lthW
ntspg;gLj;jyhk;:
i. guptu;j;jidfs; Kjypy; Fwpg;Ngl;by; gjpT nra;ag;gLfpd;wd.
gpd;du; mit NgNul;by; vLj;njOjg;gLfpd;wd. ,jdhy;> Fwpg;NgL>
KjyhtJ my;yJ mry; gjpTfisf; nfhz;l VlhFk;. NgNuL
,uz;lhk; gjpTfisf; nfhz;l VlhFk;.
ii. Fwpg;NgL guptu;j;jidfis fhytupirg;gb gjpT nra;fpwJ. NgNuL
guptu;j;jidfis gFg;gha;T tupirapy; gjpT nra;fpwJ.
iii. Fwpg;Ngl;by;jhd; Kjd; Kjypy; gjpTfs; Nkw;nfhs;sg;gLtjhy;>
NgNul;il xg;gpLk;NghJ Fwpg;NgL kpfTk; ek;gfkhdJ.
84
(iv) Fwpg;Ngl;by; guptu;j;jidfisg; gjpT nra;tJ 'Fwpg;Ngl;by; gjpT
nra;jy;" vd;wiof;fg;gLfpwJ. NgNul;by; guptu;j;jidfisg; gjpT
nra;tJ 'vLj;njOJjy;" vd;wiof;fg;gLfpwJ.
vLj;njOJjy; rk;ge;jkhd tpjpfs;
Fwpg;Ngl;bypUe;J NgNul;bw;F guptu;j;jidfis
vLj;njOJk;NghJ> fPo;f;fz;l tpjpfs; gpd;gw;wg;gl Ntz;Lk;
(i) Fwpg;N gl; b y; gjpT nra; a g; gl; L s; s ntt;N tW
fzf; F fs; rk;ge;jg;gl;l guptu;j;jidfis vLj;njOj NgNul;by;
jdpj;jdp fzf;F fs; Jtf; f g; gl Ntz;L k; . cjhuzkhf>
tpw; gid> nfhs;Kjy;> tpw;gid jpUg;gq;fs;> nfhs;Kjy;
jpUg;gq;fs;> rk;gsk;> thlif> nuhf;fk; Kjypatw;wpw;F jdpj;jdp
fzf;Ffs; Jtf;fg;gl Ntz;Lk;.
(ii) Fwpg;Ngl;by; gw;W itf;fg;gl;l rk;ge;jg;gl;l fzf;F>
NgNul;bYk; gw;W itf;f g; gl Ntz;L k; . ,Ug; gpDk;>
Fwpg;Ngl;by; tuT itf; f g; gl;l kw; w njhU fzf; F gw; wpa
Fwpg;G NgNul; b y; nfhLf;fg;gl Ntz;Lk;. cjhuzkhf> rk;gsk;
nfhLf;fg;gl;ljw;F> NgNul;by; rk;gs fzf;F gw;W itf;fg;gl
Ntz;Lk;. Mdhy;> Fwpg;Ngl;by; tuT itf;fg;gl;l nuhf;f fzf;F
gw;wpa Fwpg;G NgNul;by; nfhLf;fg;gl Ntz;Lk;.
(iii) Fwpg;Ngl;by; tuT itf;fg;gl;l rk;ge;jg;gl;l fzf;F>
NgNul;bYk; tuT itf;fg;gl Ntz;Lk;. Mdhy;> Fwpg;Ngl;by; gw;W
itf;fg;gl;l kw;wnjhU fzfF; gw;wpa Fwpg;G NgNulb; y; nfhLff
; g;gl
NtzL ; k.;cjhuzkhf> rk;gsk; nfhLf;fg;gl;ljw;F> Fwpg;Ngl;by;
nuhf;f fzf;F tuT itf;fg;gl;lJ. mJ NgNul;bYk; tuT
itf;fg;gLk;. Mdhy; NgNul;by; rk;gs fzf;F gw;wpa Fwpg;G
nfhLf;fg;gl Ntz;Lk;.
,jdhy;> NgNul;by; vLj;njOJk;NghJ> Fwpg;Ngl;by; gw;W my;yJ
tuT itf;fg;gl;l rk;ge;jg;gl;l fzf;F> NgNul;bYk; gw;W my;yJ
tuT itf;fg;gl Ntz;Lk; vdTk;> Mdhy; Neu;Tf;Nfw;g
Fwpg;Ngl;by; gw;W my;yJ tuT itf;fg;gl;l kw;wnjhU fzf;F
gw;wpa Fwpg;G NgNul;by; nfhLf;fg;gl Ntz;Lk; vdTk; KbT
nra;ayhk;. ,J fPo;f;fz;l cjhuzj;jpd; %yk; njspthFk;.
rk;gsk; &.10>000 nuhf;fkhff; nfhLf;fg;gl;lJ vd;W itj;Jf;
nfhs;Nthk;. Fwpg;Ngl;by; fPo;f;fz;l gjpT Nkw;nfhs;sg;gLk;:
rk;gs f/F (i) g &.10>000
nuhf;f f/F (ii) &.10>000
NgNul;by; ,uz;L fzf;Ffs; Jtf;fg;gLk;>
85
(i) rk;gs fzf;F> kw;Wk; (ii) nuhf;f fzf;F. Fwpg;Ngl;by; rk;gs
fzf;F gw;W itf;fg;gl;ljhy;> NgNul;bYk; mJ gw;W itf;fg;gLk;.
mNjNghy;> Fwpg;Ngl;by; nuhf;f fzf;F tuT itf;fg;gl;lJ. vdNt>
NgNul;bYk; mJ tuT itf;fg;gLk;. Mdhy; ,jpy; rk;ge;jg;gl;l kw;w
fzf;F gw;wpa Fwpg;G nfhLf;fg;gLk;. ,jdhy;> NgNul;by;
fzf;Ffs; fPo;f;fz;lthW fhzg;gLk;.
g rk;gs fzf;F t
& tptuk;
nuhf;f f/F (ii) 10>000
g nuhf;f fzf;F t
tptuk; & tptuk; &
rk;gs f/F (i) 10>000
'To" kw;Wk; 'By" nrhw;fspd; gad;ghL

NgNul;by; vLj;njOJk; NghJ 'To" kw;Wk; 'By" vd;w
nrhw;fisg; gad;gLj;JtJ tof;fk;. NgNul;L fzf;fpy; gw;W
gf;fk; fhzf;$ba fzf;FfSld; 'To" vd;w nrhy;
gad;gLj;jg;gLfpwJ. cjhuzkhf> rk;gs fzf;fpy;> NkNy
fhzg;gl;lthW 'nuhf;fk;" vd;W kl;Lk; vOJtjw;Fg; gjpyhf>
'To nuhf;fk;" vd;W fzf;fpd; gw;W gf;fj;jpy; vOjg;gLk;.
mNjNghy;> 'By" vd;w nrhy; NgNul;L fzf;fpy; tuT gf;fk;
fhzf;$ba fzf;FfSld; gad;gLj;jg;gLfpwJ. cjhuzkhf>
NkNy $wg;gl;l Neu;tpy;> 'rk;gs f/F" vd;W kl;Lk;
vOJtjw;Fg; gjpyhf 'By rk;gs f/F" vd;W nuhf;f fzf;fpd;
tuT gf;fj;jpy; vOjg;gLk;. 'To" kw;Wk; 'By" vd;w nrhw;fs; ve;j
Fwpg;gpl;l mu;j;jKk; nfhz;bUg;gjpy;iy. vdNt> etPd
fzf;fhsu;fs;> ,e;j thu;j;ijfisg; gad;gLj;Jtijg;
Gwf;fzpf;fpwhu;fs;.
tpsff
; k; 2.6: fPo;ff
; zl
; guptu;j;jidfSfF
; Fwpg;NglL
; gjpT nra;Aqf
; s;
kw;Wk; mtw;wpid NgNul;by; vLj;njOJq;fs;.
1. uhk; &.10>000 KjYld; tzpfk; Jtf;fpdhu;.
2. mtu; &.4>000 nuhf;fj;jpw;F miwfyd; thq;fpdhu;.
3. mtu; NkhfdplkpUe;J &.2>000 flDf;F ruf;F thq;fpdhu;.
4. mtu; NkhfDf;F &.1>000 nuhf;fk; nrYj;jpdhu;.
86
jPu;T:
Fwpg;NgL
1. 5.
2. 6.
3. 7.
4. 8.
Njjp tptuk; Ng.g.v. gw;W &. tuT &.

nuhf;f f/F g 10>000
Kjy; f/F 10>000
miwfyd; f/F g 4>000
nuhf;f f/F 4>000
nfhs;Kjy; f/F g 2>000
Nkhfd; f/F 2>000
Nkhfd; f/F g 1>000
nuhf;f f/F 1>000
(Jiz fzf;NfLfs;)
NgNuL nuhf;f fzf;F
Fwpg;Gfs;
NgNul;L fzf;Ffis ,Ug;Gf; fl;Ljy; :

tzpfj;jpy;> xU Fwpg;gpl;l fzf;F njhlu;ghd gy
guptu;j;jidfs; ,Uf;fyhk;. Fwpg;Ngl;by;> ,e;j guptu;j;jidfs;
ntt;NtW gf;fq;fspy; fhytupirg;gb fhzg;gLk;. NgNul;by;> me;j
Fwpg;gpl;l fzf;fpd; fPo; tifg;gLj;jg;gl;l tbtj;jpy; mit
fhzg;gLk;. xU fhyfl;lj;jpd; Kbtpy; (xU khjk;> xU fhyhz;L
my;yJ xU Mz;L vd nrhy;yyhk;)> tzpfu; xU Fwpg;gpl;l
fzf;fpd; epiyiag; gw;wp Mu;tkhf ,Ug;ghu;. ,jd; nghUs;> me;j
fzff ; pd; gw;W kw;Wk; tuTfis jdpjj ; dpahf mtu; $l;b epfu
,Ug;gpidf; fz;Lgpbf;f Ntz;Lk;. xU fzf;fpy; fhzg;gLk; gw;W
kw;Wk; tuT Mfpatw;wpd; nkhj;jj; njhifia jdpj;jdpNa
fzff ; pll
; gpd;> xU fzf;fpd; epfu ,Ug;gpidf; fz;LgpbfF; k; ,e;j
cjj ;jp ,Ug;G fl;Ljy;" vd;W miof;fg;gLk;. me;j ,Ug;G> me;j
fzf;fpy; rpwpa njhifiaf; nfhz;Ls;s gf;fj;jpy; vOjg;gLk;.
87
mJ mLj;j fhyfl;lj;jpw;F gpd;J}f;fp vOjg;gl;lJ my;yJ fPo;
,wf;fg;gl;lJ (gp/J} my;yJ fP/,) vd;W xU Fwpg;G nfhLf;fg;gLk;.
kWGwk;> mLj;j fhyfl;lj;jpy;> Jtf;fg; gjptpy;> Ke;ija
fhyfl;lj;jpypUe;J Kd;J}f;fp vOjg;gl;lJ my;yJ
fPo;f;nfhzug;gl;lJ (K/J} my;yJ fP/nfh) vd;W xU Fwpg;G
nfhLf;fg;gLk;. fPo;f;fz;l tpsf;fj;jpd; %yk; ,J njspthFk;.
tpsf;fk; 2.7:
fPo;f;fz;l guptu;j;jidfis Fwpg;Ngl;by; gjpT nra;aTk;> NgNul;by;
vLj;njOjTk; kw;Wk; 31 [dtup md;Ws;sgb fzf;Ffis ,Ug;G
fl;lTk;.
1. uhk; &.10>000 KjYld; tzpfk; njhlq;fpdhu;.
2. mtu; NkhfdplkpUe;J &.2>000 flDf;F ruf;F thq;fpdhu;.
3. mtu; NkhfDf;F &.1>000 nuhf;fk; nfhLj;jhu;.
4. mtu; RNu\{f;F &.2>000-f;F ruf;F tpw;whu;.
5. mtu; RNu\plkpUe;J &.3>000 nuhf;fk; ngw;whu;.
6. mtu; NkYk; NkhfdplkpUe;J &.2>000-f;F ruf;F thq;fpdhu;.
7. mtu; NkhfDf;F &.1>000 nuhf;fk; nrYj;jpdhu;.
8. mtu; NkYk; &.2>000-f;fhd ruf;fpid RNu\{f;F tpw;whu;.
9. mtu; RNu\plkpUe;J &.1>000 nuhf;fk; ngw;whu;.
Fwpg;NgL
tptuk; Ng.g.v. gw;W tuT

(&.) (&.)
nuhf;f f/F g 10>000
Kjy; f/F 10>000
(tzpfk; njhlq;fpaJ)
Nkhfd; f/F 2>000
(flDf;F ruf;F thq;fpaJ)
Nkhfd; f/F g 1>000
nuhf;fk; f/F 1>000
(NkhfDf;F nuhf;fk; nrYj;jpaJ)
88
RNu\; f/F g 2>000
tpw;gid f/F 2>000
(RNu\{f;F ruf;F tpw;wJ)
nuhf;f f/F g 3>000
Nkhfd; f/F 3>000
(RNu\plkpUe;J nuhf;fk; ngw;wJ)
Nkhfd; f/F 2>000
(NkhfdplkpUe;J ruf;F nfhs;Kjy;
nra;jJ)
Nkhfd; f/F g 1>000
nuhf;f f/F 1>000
(NkhfDf;F nuhf;fk; nfhLj;jJ)
RNu\; f/F g 2>000
tpw;gid f/F 2>000
(RNu\{f;F ruf;F tpw;wJ)
nuhf;f f/F g 1>000
RNu\; f/F 1>000
(RNu\plkpUe;J nuhf;fk; ngw;wJ)
nkhj;jk; 24>000 24>000
NgNuL
g nuhf;f fzf;F t
Njjp tptuk; &. Njjp tptuk; &.

Kjy; 10>000 Nkhfd; 1>000
f/F f/F
RNu\; 3>000 Nkhfd; 1>000

f/F f/F
RNu\; 1>000 [d 31 ,Ug;G fP/, 12>000

f/F
89
gpg; 1 ,Ug;G 14>000 14>000
fP/nfh
12>000
g Kjy; fzf;F t

[d 31 ,Ug;G 10>000 nuhf;f 10>000
f/F
fP/,
10>000 10>000
gpg; 1 ,Ug;G fP/ 10>000

nfh
g Nkhfd; fzf;F t

nuhf;f 1>000 nfhs;Kjy; 2>000
f/F f/F
nuhf;f 1>000 nfhs;Kjy; 2>000

f/F f/F
,Ug;G 2>000
fP/,
4>000 4>000
gpg;. 1 ,Ug;G fP/nfh 2>000
g RNu\; fzf;F t

tpw;gid 2>000 nuhf;f f/F 3>000
f/F
tpw;gid 2>000 nuhf;f f/F 1>000

f/F
4>000 4>000
90
g tpw;gid fzf;F t

[d 31 ,Ug;G 4>000 RNu\; 2>000
fP/, f/F
RNu\; 2>000
f/F
4>000 4>000
gpg;.1 ,Ug;G 4>000

fP/nfh
xU fzf;fpd; ,Ug;G vg;nghOJk; mjpfkhf cs;s gf;fj;jpNyNa

fhzg;gLk; vd;gJ ftdpf;f g;gl Ntz; Lk; . cjhuzkhf>
NkNy nfhLf;fg;gl;Ls;s tpsf;fj;jpy;> nuhf;f fzf;fpd; gw;W
gf;fk; tuT gf;fj;ijtpl &.12>000 mjpfkhf cs;sJ. vdNt>
nuhf;f fzf;F &.12>000 gw;W ,Ug;G fhz;gpf;fpwJ vd;W
nrhy;yg;gLfpwJ. mNjNghy;> Kjy; fzf;fpd; tuT gf;fk; gw;W
gf;fj;ijtpl &.10>000 mjpfkhf cs;sJ. vdNt> Kjy; fzf;F
&.10>000 tuT ,Ug;G fhz;gpf;fpwJ vd;W nrhy;yg;gLfpwJ.
cq;fs; Kd;Ndw;wj;ij rhpghh;f;fTk;.
7. ,ul;ilg; gjpT Kiwapy; guptu;j;jidfs; gjpag;gLk; VLfspd;
tupir vd;d?
8. ngausT fzf;FfSf;fhd rpy cjhuzq;fis
thpirg;gLj;jTk;.
9. NgNul;by; eltbf;iffis gjptjw;fhd fl;lq;fs; vd;d?
~NgNul;L fzf;Ffis ,Ug;G fl;Ljy;| vd;gjid tiuaW?
2.8. Jiz fzf;NfLfs;:
Fwpg;NgL vd;gJ Kjd;ikahd gjpTfs; Nkw;nfhs;sg;gLk;
xU fzf;NfL vd myF 3-y; Vw;fdNt tpsf;fg;gl;Ls;sJ. mjd;
nghUs;> vy;yh tzpf guptu;j;jidfSk; Kjypy; Fwpg;Ngl;by; gjpT
nra;ag;gl Ntz;Lk;. ,Ug;gpDk;> ngupa tzpfj;jpy;> vy;yh
guptu;j;jidfisAk; xU Fwpg;Ngl;by; gjpT nra;tJ vd;gJ rpukkhf
,Ug;gJld; Njitg;gLk; jfty;fisg; ngWtjpy; jhkjj;jpw;Fk;
toptFf;Fk;. vdNt> Fwpg;NgL gy Jiz Gj;jfq;fshf kPz;Lk;
91
gpupf;fg;gLfpwJ. ,t;thW gpupj;jy; fPo;f;fz;l ed;ikfis
tpistpf;fpwJ.
i. trjp: NkNy $wpathW xNu xU Fwpg;Ngl;il guhkupg;gJ> mij
gUkdhf MfF ; k; myy
; J mjidf; ifahst
; J fbdkhf ,UfF; k.;
Fwpg;Ngl;bid cl;gpupg;gJ kl;LNk mjDila cUtstpid
rpwpajhf;Fk; kw;Wk; mjid ifahs;tij vspjhf;Fk;.
ii.njhopyhsu;fSf;Fg; gpupj;Jf; nfhLj;jy;: ntt;NtW egu;fs;
ntt;NtW Fwpg;NgLfis vOjyhk; vd;gjhy;> Fwpg;Ngl;bid
cl;gpupg;gJ njhopyhsu;fSf;F gpupj;Jf; nfhLg;gjw;Fk; cjTk;.
iii. tifg;gLj;jg;gl;l jfty;: xt;nthU Fwpg;NgLk; tzpfj;jpd; xU
Fwpg;gpl;l mk;rk; Fwpj;j jfty;fis toq;FfpwJ. cjhuzkhf>
xU nfhs;Kjy; Fwpg;NgL> tzpfk; Nkw;nfhz;l nkhj;j fld;
nfhs; K jy; gw; wpa jfty; f is toq; FfpwJ. mNjNghy; >
xU tpw;gid Fwpg;NgL> me;j tzpfk; Nkw;nfhz;l nkhj;j
fld; tpw;gid gw;wpa jfty;f is toq;FfpwJ. ,jdhy;>
tzpfu; tzpfj;jpd; ntt;NtW mk;rq;fs; Fwpj;j jfty;fis
tifg;gLj;jg;gl;l tbtj;jpy; Fiwe;j rhj;jpakhd Neuj;jpy;
ngWfpwhu;.
,uz;lhk; epiy fzf;NfLfs;
(Jiz fzf;NfLfs;)
Fwpg;Gfs; :
1. nghJthd Fwpg;NgL
,J cupa Fwpg;NgL vdTk; miof;fg;gLk;. ,J tzpfj;jhy;
rpwg;G Fwpg;N gL vJTk; guhkupf;f g; glhj vy; yh
guptu; j ; j idfisAk; gjptjw;F cupaJ. cz;ikapy;> ,J
tzpfj;jpy; mbf;fb eilngwhj guptu;j;jidfis gjptjw;F
cupaJ. vdNt> mtw;wpw;F rpwg;G Fwpg;NgL vJTk; itj;jpUf;fj;
Njitapy;iy. mt;thwhd guptu;j;jidfspy; rpy gpd;tUkhW:
i. Jtf; f gjpTfs; : xU Gjpa fzf; N fLfspd; njhFg; G
Muk;gpf;Fk;NghJ> tUl Muk;gj;jpy;> gioa fzf;Ffs;> Ke;ija
Mz;L fzf;NfLfspypUe;J> Kd;J}f;fp vOjg;gl Ntz;Lk;.
Jtf;fg; gjpT ,e;j tifahd guptu;j;jidfisg; gjptjw;FupaJ.
me;jg; gjpTfs; Ke;ija Mz;bd; ,Ug;G epiyf; Fwpg;gpypUe;J
vLj;J vOjg;gLfpwJ.
ii. ,Wjpg; gjpTfs;: fzf;fpay; Mz;bd; Kbtpy;> ngausT fzf;Ffs;
mtw;iw tpahghuf; fzf;F my;yJ ,yhg el;lf; fzf;Ff;F
khw;Wtjd; %yk; ,Wjp nra;ag;gLfpd;wd. ,e;j Nehf;fj;jpw;fhf
gjpag;gLk; gjpTfs; ~,Wjpg; gjpTfs;| vd;wiof;fg;gLfpd;wd.
92
iii.. rupf;fl;ly; gjpTfs;: fzf;fpay; Mz;bd; Kbtpy;> nfhLgl
Ntz;ba/Kd;nrYj;jpa nryTfs;> Nru;e;j/ngwNtz;ba tUkhdk;
Kjypadtw;wpw;F rupf;fl;ly; gjpTfs; Nkw;nfhs;sg;gLfpd;wd.
iv. khw;Wg; gjpTfs;: khw;Wg; gjpTfs; xU fzf;fpid kw;nwhU
fzf;fpw;F khw;Wtjw;F Njitg;gLfpd;wd. mt;thW khw;Wtjw;F
gjpTfs; nghJ Fwpg;Ngl;by; Nkw;nfhs;sg;gLfpd;wd.
(v). jpUjj
; y; gjpTfs:; jpUjj; y; gjpTfs>; fzfN; fLfspy; nra;jpUff
; f$
;
ba gpiofisj; jpUj;Jtjw;fhf Nkw;nfhs;sg;gLfpd;wd.
cjhuzkhf> Nrhfdpd; fzf;fpy; gw;W itg;gjw;Fg; gjpyhf>
Nkhfdpd; fzf;fpy; gw;W itj;jpUf;fyhk;. Njitg;gLk; jpUj;jg;
gjpTfs; nghJf; Fwpg;Ngl;by; Nkw;nfhs;sg;gLfpd;wd.
(vi). epiy nrhj;J fs; thq;F jy;: njhopw;r hiy> ,ae; jpuq; fs;>
miwfyd; Kjypa epiy nrhjJ ; fis thqF
; tjw;fhd gjpTfSk;
,e;j Fwpg;Ngl;by; Nkw;nfhs;sg;gLfpd;wd.
2. rpwg;G Fwpg;NgL
~rpwg;G Fwpg;NgL| vd;w nrhyY
; fF
; rpwg;G Nehff
; qf
; SfF
; upa xU Fwpg;NgL
vd;W nghUs;. fPo;tUtd gy;NtW tifahd rpwg;G
Fwpg;NgLfshFk;.
i. nuhf; f Fwp g ; N gL : nuhf; f Fwpg; N g L vy; y h nuh f; f g;
guptu;j;jidfisAk; gjptjw;FupaJ. mjid NkYk; nuhf;fg;
ngWjy; Fwpg;NgL kw;Wk; nuhf;f nrYj;jy; Fwpg;NgL vd
tifg;gLj;jyhk;. nuhf;fg; ngWjy; Fwpg;NgL vy;yh nuhf;fg;
ngWjy;fisAk; gjpfpwJ. nuhf;f nrYj;jy; Fwpg;NgL vy;yh
nuhf;f nrYj;Jjy;fisAk; gjpfpwJ.
ii. ruf;F Fwpg;NgL: ,e;j Fwpg;NgL ruf;F njhlu;ghd vy;yh
guptu;j;jidfisAk; gjptjw;FupaJ. mjid NkYk; fPo;f;fz;l
tiffspy; tifg;gLj;jyhk;.
a.nfhs;Kjy; Fwpg;NgL: ,e;j Fwpg;NgL vy;yh ruf;F fld;
nfhs;Kjy;fisAk; gjptjw;FupaJ. nuhf;f nfhs;Kjy;fs; nuhf;f
Gj;jfj;jpy; gjpag;gl Ntz;Lk;. NkYk;> ruf;F nfhs;Kjy;
kl;Lk; ,e;j Fwpg;Ngl;by; gjpag;gl Ntz;Lk;. 'ruf;F" vd;w nrhy;
kWtpw;gidf;fhf nfhs;Kjy; nra;ag;gl;l gz;lq;fs; vd;W
nghUs;gLk;.
b.tpw;gid Fwpg;NgL: ,e;j Fwpg;NgL vy;yh fld; ruf;F
tpw;gidfisAk; gjptjw;FupaJ. ruf;F nuhf;f tpw;gidfs; nuhf;f
Fwpg;Ngl;by; gjpag;gl Ntz;Lk;.
93
c.nfhs;Kjy; jpUg;g Fwpg;NgL: ,J fldpy; nfhs;Kjy;
nra;ag;gl;l vy;yh ruf;F jpUg;gy;fisAk; gjptjw;FupaJ. ,J
ntspj;jpUg;g Fwpg;NgL vdTk; miof;fg;gLk;.
d.tpw;gid jpUg;g Fwpg;NgL: ,J flDf;F tpw;fg;gl;l vy;yh ruf;F
jpUg;gq;fisAk; gjptjw;FupaJ. ,J cs;jpUg;g Fwpg;NgL
vdTk; miof;fg;gLk;.
iii. khw;Wr;rPl;L Fwpg;NgL: ,e;j Fwpg;NgL tzpfj;jhy; ngwg;gl;l
my;yJ nfhLf;fg;gl;l vy;yh khw;Wr; rPl;Lfs; my;yJ fld;
cWjp Mtzq;fisg; gjptjw;FupaJ. mjid ,uz;L tifahf
tifg;gLj;jyhk;:
a.ngWjw;Fupa khw;Wr;rPl;Lfs; Fwpg;NgL: ,J tzpfj;jhy;
mjDila fldhspfsplkpUe;J ngwg;gl;l vy;yh khw;Wr; rPl;Lfs;
my;yJ fld; cWjp Mtzq;fisg; gjptjw;FupaJ.
b.nrYj;jw;Fupa khw;Wr;rPl;Lfs; Fwpg;NgL: ,J tzpfj;jhy;
mjDila fldPe;NjhUf;F nfhLf;fg;gl;l vy;yh khw;Wr; rPl;Lfs;
my;yJ fld; cWjp Mtzq;fisg; gjptjw;FupaJ
khw; W r; r P l ; L fs; kw; W k; fld; cWjp Mtzq; f s; Fwpj; j
guptu;j;jidfs; gpd;du; xU jdp myfpy; tpsf;fg;gl;Ls;sd.
nuhf;f Fwpg;NgL my;yJ fzf;NfL
nuhf; f Fwpg; N gL my; y J nuhf; f VL vd; gJ vy; y h
nuhf; f guptu;j;jidfisAk; gjptjw;FupaJ> fPo;f;fz;l
fhuzq;fshy;> ,J tzpfj;jpd; kpfTk; Kf;fpakhd xU
Fwpg;Nglhf tpsq;FfpwJ:
i. xt;nthU tzpfj;jpYk; nuhf;f guptu;j;jidfspd; vz;zpf;if
rw;W mjpfkhf ,Uf;Fk;. tzpfk;> rk;gsk;> thlif> tpsf;Ffs;>
fhg;gPL> ruf;F nfhs;Kjy; Mfpatw;wpw;F nuhf;fk; nrYj;j
Ntz;bapUf;Fk;. ruf;F kw;Wk; Kjypd nrhj;Jfs; tpw;gid %yk;
nuhf;fk; ngw Ntz;bapUf;Fk;.
(ii) kw;w nrhj;Jfis xg;gpLk;NghJ> nuhf;fk; njhlu;ghd Nkhrb
nra;t jw;fhd tha; g; Gfs; mjpfkhf cs; sd. vdNt> xU
fz; b g; g hd fl; L g; g hL Njitg; g LfpwJ. cupa Kiwapy;
guhkupff ; g;gLk; nuhff
; VL ,ej
; Nehff
; jj
; pid mila cjTfpwJ.
iii. nuhf;fk; tzpfj;jpd; euk;G ikakhFk;. fldPe;NjhUf;F rupahd
Neuj;jpy; nrYj;Jjy; tzpfj;jpd; kjpg;gpid cau;j;JfpwJ.
mNjNghy; fldhspfsplkpUe; J rupahd Neuj; j py; ngWk;
ngWjy;fs; tzpfj;jpd; epjpepiyia Nkk;gLj;JfpwJ.
nuhf;f VL fPo;f;fz;l tiffspy; VNjDk; xd;whf ,Uf;fyhk;:
94
i. rhjhuz nuhf;f VL
ii. ,Ugj;jp nuhf;f VL
iii. Kg;gj;jp nuhf;f VL
iv. gygj;jp nuhf;f VL
v. nuhf;f ngWjy; VL
vi. nuhf;f nrYj;jy; VL
(i) rhjhuz (jdpg;) gj;jp nuhf;f VL
(ii) jdpg;gj;jp nuhf;f VL vd;gJ rhjhuz nuhf;f fzf;F
Nghd;wjhFk;. ,jd; khjpupg; gbtk; fPNo nfhLf;fg;gl;Ls;sJ.
(iii)
g rhjhuz nuhf;f VL t
ehs; tptuk; Ng.g.v. njhif ehs; tptuk; Ng.g.v. Njhif
rhjhuz nuhf;f Vl;by; guptu;j;jidfisg; gjptJ kw;Wk;

mtw;wpid NgNul;by; vLj;njOJtJ Mfpatw;iw fPo;f;fz;l
tpsf;fk; %yk; Gupe;J nfhs;syhk;.
tpsf;fk; 2.8: fPo;f;fz;l guptu;j;jidfis nuhf;f Vl;by;

gjpaTk; kw;Wk; mtw;wpid NgNul;by; vLj;njOjTk;.
[d 01 Jtf;f nuhf;f &.5>000.

,Ug;G
[d 04 thlif &.2>000.
nrYj;jpaJ
[d 06 tl;b ngwg;gl;lJ &.3>000.
[d 15 nuhf;f &.4>000.
nfhs;Kjy;fs;
[d 25 nuhf;f tpw;gid &.8>000.
[d 31 rk;gsk; nfhLj;jJ &.2>000.
95
jPu;T:
g nuhf;f VL t
ehs; tptuk; Ng.g.v. njhif ehs; tptuk; Ng.g.v. njhif
(Jiz fzf;NfLfs;)
Fwpg;Gfs;
[d 1 ,Ug;G 5>000 [d 4 thlif 2>000
f/F
nfhs; 4>000
f/F 42
Kjy;
f/F
[d 25 tpw;gid
f/F
5 8>000 [d 31 rk;gsk; f/F
[d 31 ,Ug;G fP/,
2>000 3
8>000
,Ug;G
fP/nfh
16>000 16>000 8>000
NgNuL
g tl;b fzf;F
t 4 nuhf;f f/F 3>000
g tpw;gid fzf;F
t 5 nuhf;f f/F 8>000
96
g thlif fzf;F
t nuhf;f f/F 2>000 1
g nfhs;Kjy; fzf;F
g rk;gs fzf;F
NgNul;by;> nuhf;f fzf;F VJk; jdpahf njhlq;fg;gltpy;iy
vd;gJ ftdpf;fg;gl Ntz;Lk;. NkNy tpsf;fj;jpy;
fhl;lg;gl;Ls;sgb> nuhf;f VL> VlhfTk;> fzf;fhfTk;
nray;gLfpwJ.
(ii) ,U (,ul;il) gj;jp nuhf;f VL:
mt;thwhd nuhf;f VL ,uz;L gj;jpfisf; nfhz;lJ: (i)
nuhf;f gj;jp> kw;Wk; (ii) js;Sgb gj;jp. nuhf;f gj;jp nuhf;f
ngWjy; kw;Wk; nrYj;jy;fisg; gjptjw;FupajhFk;. js;Sgb gj;jp
js;Sgb ngw;wJ kw;Wk; js;Sgb mspj;jij
gjptjw;FupajhFk;. gw;W gf;fKs;s js;Sgb gj;jp> js;Sgb
mspj;jijf; Fwpf;Fk;. tuT gf;fKs;s js;Sgb gj;jp> js;Sgb
ngw;wijf; Fwpf;Fk;.
nuhf;f Vl;bd; nuhf;f gj;jp> VL kw;Wk; fzf;fhf nray;gLfpwJ
vd;gJ ftdpf;fg;gl Ntz;Lk;. Mdhy; js;Sgb gj;jp
js;Sgb fzf;fhf nray;gLtjpy;iy. NgNul;by; xU js;Sgb
fzf;F jdpahf Jtf;fg;gl Ntz;Lk;. mjpy; nkhj;j gw;W
kw;Wk; tuT> nuhf;f Vlb ; ypUeJ
; vLjn; jOjg;gl NtzL; k.; rpy
Neuqf; spy>; ,uzL; jdpjj
; dp js;Sgb fzf;Ffs;
NgNul;by; itj;jpUf;fg;gLk; − xd;W js;Sgb mspj;jjw;Fk;
kw;nwhd;W js;Sgb ngw;wjw;Fk;.
tpahghu js;Sgb kw;Wk; nuhf;f js;Sgb: tpahghu js;Sgbf;Fk;>
nuhf;f js;Sgbf;Fk; ,ilNa cs;s NtWghL gpd;tUkhW:
i. tpahghu js;Sgb vd;gJ> mjpf mstpy; ruf;F thq;Ftjhy;
my;yJ tzpf ghuk;gupaj;jpd; fhuzkhf> tpw;gidahsuhy;
ruf;Ffspd; gl;bay; tpiyapypUe;J Fiwj;J toq;fg;gLtjhFk;.
nuhf;f js;Sgb vd;gJ> nuhf;fj;jpy; thq;Ftjw;fhf my;yJ
Fwpg;gpl;l fhyj;jpw;F Kd;djhfNt gzk; nrYj;Jtjw;fhf>
fldPe;Njhuhy; fldhspf;F mspf;fg;gLtjhFk;.
ii. tpahghu js;Sgb ruf;F tpw;gidapd; Ngupy; mDkjpf;fg;gLfpwJ.
nuhf;f js;Sgb gzk; nrYj;Jtjd; Ngupy; mDkjpf;fg;gLfpwJ.
97
iii. tpahghu js;Sgb fzf;NfLfspy; gjpag;gLtjpy;iy. ruf;F
epfu tpiyapy; gjpag;gLfpwJ. nuhf;f js;Sgb fzf;NfLfspy;
fhz;gpf;fg;gLfpwJ.
iv. tpahghu js;Sgb ruf;F nfhs;Kjy; nra;ag;gLk; mstpd;
mbg;gilapy; khWgLk;. nuhf;f js;Sgb fhy mbg;gilapy;
khWgLk;.
,Ugj;jp nuhf;f Vl;by; guptu;j;jidfisg; gjpT nra;tJ
fPo;f;fz;l tpsf;fj;jpd; %yk; njspthFk;.
tpsf;fk; 2.9: fPo;f;fz;l guptu;j;jidfis nuhf;f Vl;by; gjpT
nra;J NgNul;by; vLj;njOjTk;.
1. [d nuhf;f ,Ug;G &.5>000
2. [d kNf{f;F ruf;F tpw;wJ &.4>000
3. [d 08 KNf\plkpUe;J ruf;F thq;fpaJ &.3>000
4. [d 15 KNf\plkpUe;J nuhf;fk; ngw;wJ (KOj; jPu;thf)
U.3>900
5. [d 20 KNf{f;F gzk; nfhLj;jJ (KOj; jPu;thf)
&.2>830
6. [d 25 RNu{f;F ruf;F tpw;wJ &.3>000
7. [d 31 RNu\plkpUe;J nuhf;fk; ngw;wJ (KOj;
jPu;thf) &.2>900
8. Ra topfhl;bg;; 78 nghUz;kk;
9. jPu;T:
10. g nuhf;f VL t
eh tptuk; N js; nuhf;f eh tptuk; Ng. js;

s; g. Sgb k; s; g.v S
g. &. &. . gb
v. &.
[ ,Ug;G 5>000 [ KNf\; 150
d fP/nfh 100 d f /F
1 20
[ kNf\; 3>900 [ ,Ug;G
d f/F d fP/,
25 31
[ RNu\; 100 2>900
d f/F
31
200 11>800 150
98
NgNuL kNf\;
ehs; tptuk; &. ehs; tptuk; &.

[d 6 tpw;gid 4>000 [d 15 nuhf;f 3>900
f/F f/F
[d 15 js;Sgb 100
f/F

[d 25 tpw;gid 3>000 [d 31 nuhf;f 2>900
f/F f/F
[d 31 js;Sgb 100
f/F
RNu\;
(Jiz fzf;NfLfs;)
KNf\;

[d 20 nuhf;f 2>850 [d 8 nfhs;Kjy; 3>000
f/F f/F
[d 20 js;Sgb 150
f/F
js;Sgb mspj;jy; fzf;F

[d 31 gy;tifr; 200
nryTfs;
s;Sgb ngWjy; fzf;F

js

[d 31 gy;tif 150
tuTfs;
99
Fwpg;Gfs;:
1. guptu;j;jidfs; 2 kw;Wk; 6> ruf;fpid flDf;F tpw;wJ
njhlu;GilaJ. vdNt> mit nuhf;f Vl;by; gjpag;gltpy;iy.
mit tpw;gid Vl;by; gjpag;gLk; kw;Wk; NgNul;by;
fhz;gpf;fg;gl;Ls;sgb> mq;fpUe;J kNf\; kw;Wk; RNu\pd; Ms;rhu;
fzf;fpy; vLj;njOjg;gLk;.
2. guptu;j;jid 3> ruf;F flDf;F thq;fpaJ njhlu;GilajhFk;.
vdNt> mJ nuhf;f Vl;by; gjpag;gltpy;iy. mJ nfhs;Kjy; Vl;by;
gjpag;gl;L> mq;fpUe;J NgNul;by; fhz;gpf;fg;gl;Ls;sgb> KNf\pd;
Ms;rhu; fzf;fpy; vLj;njOjg;gLk;.
3. js;Sgb fzf;fpd; gw;W gf;fj;jpd; nkhj;j njhifahdJ>
NgNul;by;> ~js;Sgb mspj;jy; fzf;F|f;F vLj;Jr;
nry;yg;gl;Ls;sJ. ~gy;tifr; nryTfs;~ vd;w nrhy; ~tptuk;| vd;w
gj;jpapy; vOjg;gl;Ls;sJ. js;Sgb ahUf;F mspf;fg;gl;lJ vd;W
ahNuDk; mwpa tpUk;gpdhy;> mjid nuhf;f Vl;bypUe;J mwpayhk;.
4. nuhf;f Vl;bd; tuT gf;fj;jpy; cs;s js;Sgb gj;jpapd; nkhj;j
njhifahdJ> NgNul;by; ~js;Sgb ngWjy; fzf;F|f;F vLj;Jr;
nry;yg;gl;Ls;sJ. ~gy;NtW tuTfs;| vd;w nrhy; ~tptuk;| vd;w
gj;jpapy; vOjg;gl;Ls;sJ. js;Sgb ahuplkpUe;J ngwg;gl;lJ
vd;W ahNuDk; mwpa tpUk;gpdhy;> mjid nuhf;f Vl;bypUe;J
mwpayhk;.
iii. Kg;gj;jp nuhf;f VL
,e;j tif nuhf;f VL fPo;f;fz;lthW xt;nthU gf;fj;jpYk;
%d;W gj;jpfisf; nfhz;Ls;sJ:
i. nuhf;fk; ngw;wJ kw;Wk; nrYj;jpajw;fhd nuhf;f gj;jp.
ii. js;Sgb mspj;jJ kw;Wk; js;Sgb ngw;wjw;fhd js;Sgb gj;jp.
iii. tq;fpapy; gzk; nrYj;jpaJ kw;Wk; tq;fpapypUe;J gzk;
vLj;jjw;fhd tq;fp gj;jp.
mt;tifahd nuhf;f Vl;bd; khjpupg; gbtk; fPo;f;fz;lthW
,Uf;Fk;.
(Jiz fzf;NfLfs;)
100
Fwpg;Gfs;
ehs;
tptuk;
Ng.g.v.
js;Sgb
nuhf;fk;
tq;fp
ehs;
tptuk;
Ng.g.v.
js;Sgb
nuhf;fk;
tq;fp
Kg;gj;jp nuhf;f Vl;by; guptu;j;jidfisg; gjpT nra;tJ

fPo;f;fz;l tpsf;fj;jpd; %yk; njspthf tpsq;Fk;.
tpsf;fk; 2.10:
[d 01 Jtf;f ,Ug;G nuhf;fk; &.3>000 tq;fp &.4>000
[d 04 fhNrhiy %yk; thlif nrYj;jpaJ &.2>000
[d 06 nuhf;f tpw;gid %yk; ngwg;gl;lJ &.3>000
[d 08 Nkj;jh gpuju;];-f;F fhNrhiy %yk;
nrYj;jpaJ &.2>000 nuhf;f js;Sgb rk;ghjpj;jJ
&.200
[d 10 RNu\plkpUe;J fhNrhiy %yk; ngwg;gl;lJ &.2>000
nuhf;f js;Sgb mspj;jJ &.100
[d 12 nuhf;f tpw;gid &.20>000
[d 20 nuhf;f nfhs;Kjy; &.15>000
[d 31 rk;gsk; nfhLj;jJ &.5>000
101
jPu;T:
nuhf;f VL
eh tptuk; N js;S nuhf; t eh tptuk; N js;S
s; g. gb fk; qf; s; g gb
g. &. &. p . &.
v. &. g
.
v
.
[ ,Ug;G 3>000 4>0 [ thlif
d fP/nfh 100 00 d f/F 200
1 6
6 tpw;gi 3>000 8 Nkj;jh
d f/F gpuju;];
f/F
10 RNu\; 2>0 20 nfhs;K
f/F 00 jy; f/F
12 tpw;gi 20>000 31 rk;gsk;
d f/F f/F
31 ,Ug;G
fP/,
100 26>000 6>0 200
,Ug;G 00
f/nfh
6>000 2>0
00
NgNuL
g tpw;gid fzf;F t
ehs; tptuk; njhif ehs; tptuk; njhif

&. &.
[d 1 nuhf;f 3>000
[d 10 f/F 20>000
nuhf;f
f/F
102
RNu\; fzf;F
(Jiz fzf;NfLfs;)
Fwpg;Gfs;
[d 10 tq;fp f/F 2>000
js;Sgb 100
f/F
thlif fzf;F
[d 4 tq;fp f/F 2>000
Nkj;jh gpuju;]; fzf;F
ehs; tptuk; njhif eh tptuk; njhif

&. s; &.
[d 8 tq;fp f/F 2>000
[d 8 js;Sgb 100
f/F
nfhs;Kjy; fzf;F

&. &.
[d 20 nuhf;f 15>000
f/F
103
rk;gs fzf;F

&. &.
[d 31 nuhf;f 5>000
f/F
js;Sgb mspj;jy; fzf;F

&. &.
[d 31 gy;tif 100
nryTfs;
js;Sgb ngWjy; fzf;F

&. &.
[d 31 gy;tif 200
tuTfs;
vjpu;g; gjpT: NkNy tpsf;fg;gl;Ls;sgb> Kg;gj;jp nuhf;f VlhdJ>

nuhf;fk; kw;Wk; tq;fp guptu;j;jidfs; Mfpa ,uz;Lf;FNk
gj;jpfisf; nfhz;Ls;sJ. xU fzf;fpay; guptu;j;jid
,uz;L fzf;Ffs; rk;ge;jg;gl;lJ. nuhf;f fzf;F kw;Wk; tq;fp
fzf;F Mfpa ,uz;Lk; rk;ge;jg;gl;l xU guptu;j;jid ,Uf;fyhk;.
NgNul;by; nuhf;f fzf;F kw;Wk; tq;fp fzf;F vd;W
jdpj;jdpahf fzf;F ,y;iyahjyhy;> mt;thW xU guptu;j;jid
,Ue;jhy;> nuhf;f Vl;bypUe;J NgNul;Lf;F vLj;njOjg;gLtjpy;iy.
me;j guptu;j;jid nuhf;f Vl;bd; ,uz;L gf;fj;jpYk; gjpT
nra;ag;gLk;. cjhuzkhf> tq;fpapypUe;J nuhf;fk; vLf;fg;gl;lhy;>
nuhf;f fzf;F kw;Wk; tq;fpf; fzf;F Mfpa ,uz;L
104
fzf;FfSk; rk;ge;jg;gl;l fzf;FfshFk;. nuhf;f Vl;by;>
gw;W gf;fj;jpy;> nuhf;f gj;jpapy; me;j njhif 'tq;fp f/F" vd;w
nrhw;fSf;F vjpuhf vOjg;gLk;. nuhf;f Vl;bd; tuT gf;fj;jpy;>
me;j njhif tq;fp gj;jpapy; 'nuhf;f f/F" vd;w nrhw;fSf;F
vjpuhf vOjg;gLk;. nuhf;f Vl;bd; gw;W kw;Wk; tuT Mfpa
,uz;L gf;fq;fspYk; gjpT nra;ag;gl;l mt;thwhd fzf;fpay;
gjpT> vjpu;g;gjpT vd;wiof;fg;gLk;. mt;thwhd gjpTfis
vLj;njOj Ntz;ba mtrpakpy;iy vd;W NgNuL guhkupg;ghsUf;F
czu;j;Jtjw;fhf> ~C| vd;w nrhy; nuhf;f Vl;bd; ,uz;L
gf;fq;fspYk;> NgNul;L gf;f vz; gj;jpapy;> vOjg;gLfpwJ.
xU tzpfk; mjDila thbf;ifahsu;fsplkpUe;J fhNrhiyfs;

ngwyhk; my;yJ mjDila thbf;ifahsu;fSf;F my;yJ
,ju fldPe;Njhu;fSf;F fhNrhiy toq;fyhk;. mt;thW
fhNrhiyfs; ngw;wJ kw;Wk; toq;fpaJ Fwpj;J nuhf;f Vl;by;
fzf;fpay; gjpTfs; Nkw;nfhs;sg;gLk;NghJ ftdj;jpy; nfhs;s
Ntz;ba rpy rpwg;G Fwpg;Gfs; fPNo nfhLf;fg;gl;Ls;sd.
1. fhNrhiy ngWjy;: ,uz;L R+o;epiyfspy; fhNrhiy ngwyhk;.
a. xU tzpfk; fhNrhiy ngwyhk; kw;Wk; mjid md;iwa jpdNk

tR+Yf;fhf tq;fpf;F mDg;gyhk;. mt;thwhd Neu;tpy;> fhNrhiy
tug;ngw;wTld; mjw;fhd njhifia tq;fp gj;jpapy; gw;W
gf;fj;jpy; gjpT nra;tJ rpwg;ghFk;. cjhuzkhf> [dtup 10-k;
Njjpad;W> A-aplkpUe;J &.10>000-f;fhd fhNrhiy tug;ngw;W mJ
tq;fpf;F tR+Yf;fhf md;iwa jpdNk mDg;gg;gl;lhy;> fhNrhiy
tug;ngw;wjw;fhd gjpT nuhf;f Vl;by; fPo;f;fz;lthW mikAk;.
nuhf;f VL (ngWjy; gf;fk;)
Njjp tptuk; Njjp nuhf;fk; &. tq;fp &.

[d 10 A f/F 10>000
(b) xUtuplkpUe;J tug;ngw;w fhNrhiy tq;fpf;F gpd;du; xU Njjpapy;

mDg;gg;gl;lhy;> mJ tug;ngw;wTld; nuhf;fk; tug;ngw;wjhf
105
vLj; J f; nfhz; L> me; j fhNrhiy tq;fpf; F tR+Yf; f hf
mDg;gg;gLk;NghJ> nuhf;fk; tq;fpapy; nrYj;jg;gl;ljhf vLj;Jf;
nfhs;tJ rpwe;jjhFk;. cjhuzkhf> [dtup 10-k; Njjpad;W> A-
aplkpUe;J &.10>000-f;fhd xU fhNrhiy tug;ngw;W> mJ
tq;fpf;F tR+Yf;fhf [dtup 14-k; Njjpad;W mDg;gg;gl;lhy;>
nuhf;f Vl;by; gjpTfs; fPo;f;fz;lthW mikAk;.
g nuhf;f VL (nuhf;fk; kw;Wk; tq;fp gj;jpfs;) t

Njj tptuk; Ng. nuh tq;fp Njj tptu Ng. nuh tq
p g.v f;fk; &. p k; g.v f;fk; ; p
f
. &. . &. &.
[d A 10>00 [d tq;fp C 10>00
10 f/ F 0 14 f/F 0
[d nuhf;f C 10>00
14 k; f/F 0
khztu; Fwpg;G
tpdhtpy; VJk; rpwg;G mwpTWj;jq;fs; ,y;yhjgl;rj;jpy;>
xUtuplkpUe;J ngwg; g l; l fhNrhiy md; i wa jpdNk
tq; f pf; F tR+Yf; F mDg;g;g;gl;Ltpl;lJ vd;W khztu; A+fpj;Jf;
nfhs;s Ntz;Lk;.
2. ngwg;gl;l fhNrhiyapid NknyOJjy;: tzpfj;jhy; ngwg;gl;l

fhNrhiy tq;fpf;F tR+Yf;fhf mDg;gg;glhky;> mJ
tzpfj;jpd; fldPe;Njhu; xUtUf;F tzpfj;jhy;
NknyOjg;glyhk;. mt;thwhd Neu;Tfspy;> fhNrhiy
ngwg;gl;lJ> nuhf;fk; ngwg;gl;ljhf vLj;Jf; nfhs; s g; g Lk; .
mNjNghy;> NknyOjg; gl; l fhNrhiy> nuhf; f k; nrYj;jpajhf
vLj;Jf; nfhs;sg;gLk;. cjhuzkhf> [dtup 10 md;W> A-aplkpUe;J
&.10>000-f;fhd fhNrhiy ngwg;gl;L> mJ [dtup 14 md;W
tzpfj;jpd; fldPe;Njhupy; xUtuhd B-f;F NknyOjg;gl;lhy;>
nuhf;f Vl;by; gjpTfs; fPo;f;fz;lthW mikAk;.
106
nuhf;f VL (nuhf;f gj;jp kl;Lk;)
Njjp tptuk; Ng.g.v. njhif Njjp tptuk; Ng.g.v. njhif
&. &.
[d A 10>000 [d B 10>000
10 f/F 14 f/F
3. fhNrhiy kWf;fg;gLjy;: ~fhNrhiy kWf;fg;gLjy;| vd;w

nrhy;Yf;F> fhNrhiy gzk; toq;FjYf;fhf nrYj;jg;gl;lNghJ>
Vw;Feu; tq;fpahy; fhNrhiyf;F gzk; toq;fhik vd;W nghUs;.
,jw;F ,uz;L ntt;NtW R+o;epiyfs; ,Uf;fyhk;.
(1) xU fhNrhiy> xU tzpfj;jhy; ngwg;gl;L tq;fpf;F

tR+Yf;fhf mDg;gg;gl;L> mJ gzk; toq;FjYf;fhf
nrYj;jg;gl;lNghJ kWf;fg;glyhk;. mt;thwhd Neu;tpy;>
ahuplkpUe;J fhNrhiy tug;ngw;wNjh mtUila fzf;F gw;W
itf;fg;gl Ntz;Lk;. tq;fpapd; fzf;F tuT itf;fg;gl Ntz;Lk;.
cjhuzkhf> [dtup 10-k; Njjpad;W A-aplkpUe;J &.10>000-f;F
ngwg;gl;l fhNrhiy> [dtup 14-k; Njjpad;W> gzk; toq;FjYf;fhf
nrYj;jg;gl;l NghJ tq;fpahy; kWf;fg;gl;lhy;> nuhf;f Vl;by;
gjpTfs; fPo;f;fz;lthW mikAk;.
4. g nuhf;f VL (tq;fp gj;jp) t

Njjp tptuk; Ng.g.v. njhif Njjp tptuk; Ng.g.v. njhif
&. &.
[d A 10>000 [d A 10>000
10 f/F 14 f/F
mNjNghy;> thbf;ifahsuplkpUe;J xU fhNrhiy tug;ngw;W>

mJ fldPe;NjhUf;F NknyOjg;gl;L> tq;fpahy; kWf;fg;gl;lhy;>
nuhf;f Vl;by; gjpT nra;ag;gl Ntz;ba gjpTfis> fPo;f;fz;l
Fwpg;Ngl;L gjpTfs; %yk; njspthf Gupe;J nfhs;s KbAk;.
(m) fhNrhiy tug;ngw;wTld;
107
nuhf;f f/F g
thbf;ifahsu; f/F
(M) fhNrhiy NknyOjg;gl;lTld;
fldPe;Njhu; f/F g
nuhf;f f/F
(,) fhNrhiy kWf;fg;gl;lTld;
thbf;ifahsu; f/F g
fldPe;Njhu; f/F
,jdhy;> xU thbf;ifahsuplkpUe;J tug;ngw;w fhNrhiy>
fldPe;NjhUf;F NknyOjg;gl;L> me;j fhNrhiy
kWf;fg;gLk;NghJ nuhf;f Vl;by; ve;jg; gjpTk; Nkw;nfhs;sg;glhJ.
gjpTfs; (a) kw;Wk;
(b) nuhf;f Vl;bd; %yk; Nkw;nfhs;sg;gLk;. gjpT (c) cupa
Fwpg;NgL %yk; Nkw;nfhs;sg;gLk;.
(2) %d;whk; egu;fSf;F tzpfj;jhy; toq;fg;gl;l
fhNrhiyfs; tq;fpahy; kWf;fg;glyhk;. mt;thwhd Neu;tpy;>
nuhf;f Vl;by; Nkw;nfhs;sg;gl Ntz;ba gjptpid> fPo;f;fz;l
Fwpg;Ngl;Lg; gjpTfis gjptjd; %yk; Gupe;J nfhs;syhk;.
(a) fldPe;NjhUf;F fhNrhiy toq;fg;gLk;NghJ
(b) fldPe;Njhu; f/F g
tq;fp f/F
(c) toq;fg;gl;l fhNrhiy tq;fpahy; kWf;fg;gLk;NghJ
(d) tq;fp f/F g
(c) fldPe;Njhu; f/F
(d) ,jdhy;> fldPe;NjhUf;F fhNrhiy toq;fg;gLk;NghJ>
fldPe;Njhu; fzf;F gw;W itf;fg;gLk; kw;Wk; tq;fp fzf;F
tuT itf;fg;gLk;. ,e;j gjpT nuhf;f Vl;by; tuT gf;fj;jpy;
tq;fp gj;jpapy; fhzg;gLk;. gzk; toq; f hikahy; me; j
fhNrhiy fldP e ; N jhuhy; jpUg; gp mDg;gg;gLk;NghJ> Kd;du;
gw;W itf;fg;gl;l fldPe;Njhupd; fzf;F> tuT itf;fg;gLk;.
Kd;du; tuT itf;fg;gl;l tq;fp fzf;F> jw;NghJ gw;W
itf;fg;gLk;. vdNt> fhNrhiy kWf;fg;gl;ljw;fhd gjpT>
nuhf;f Vl;bd; gw;W gf;fj;jpy;> tq;fp gj;jpapy; fhzg;gLk;.
108
(e) Kg;gj;jp nuhf;f Vl;by; guptu;j;jidfis gjpT nra;tJ kw;Wk;
mq;fpUe;J NgNul;by; vLj;njOJtJ fPo;f;fz;l tpsf;fj;jpd;
%yk; njspthFk;.
(f) tpsf;fk; 2.11: fPo;f;fz;l guptu;j;jidfis nghUj;jkhd
nuhf;f Vl;L tifapy; gjpT nra;aTk;> kw;Wk; mjid
njhlu;Gs;s NgNul;L fzf;Ffspy; vLj;njOjTk;.
(g) 2016
[{iy 01 &.9>000 KjYld; tzpfk; njhlq;fg;gl;lJ.
[{iy 02 &.7>000 Ngq;f; Mg; ,e;jpahtpy; nrYj;jg;gl;lJ.
[{iy 04 &.5>000-f;fhd fhNrhiy toq;fp xU fl;llk;
thq;fg;gl;lJ.
[{iy 10 &.1>000-f;fhd fhNrhiy %yk; miwfyDf;fhd
gl;bay; nrYj;jg;gl;lJ.
[{iy 15 &.800-f;fhd fhNrhiy %yk; nghUs; thq;fg;gl;lJ.
[{iy 18 &.100 tq;fpapypUe;J vLf;fg;gl;lJ.
[{iy 20 &.1>200-f;fhd nghUs; tpw;fg;gl;lJ.
[{iy 22 &.2>000 tq;fpapy; nrYj;jg;gl;lJ.
[{iy 25 &.1>000-f;fhd nghUs; thq;fg;gl;lJ.
[{iy 26 &.1>500-f;fhd nghUs; Nfhbl;l fhNrhiyf;F
tpw;fg;gl;lJ.
[{iy 27 &.100> jPf;nfjpuhf fl;llq;fis fhg;gPL nra;a
fhg;gPl;Lf;
fl;lzkhf fhNrhiy %yk; nrYj;jg;gl;lJ.
[{iy 28 &.50 tz;bf;fl;lzk; nrYj;jg;gl;lJ.
[{iy 30 &.500 nrhe;j cgNahfj;Jf;fhf tq;fpapypUe;J
vLf;fg;gl;lJ.
[{iy 31 &.90-f;fhd kpd;fl;lz gl;bay; nrYj;jg;gl;lJ.
[{iy 31 &.1>080 kNf\{f; F fhNrhiy %yk;
nrYj; j g; g l; l J (KOjPu;thf). &.1>100 ruf;F nfhs;Kjy;
nra;jjw;fhf kNf\{f;F nfhLf;f Ntz;bapUe;jJ.
[{iy 31 &.1>480 RNu\plkpUe; J ngwg; gl; l J> &.1>510
gw; w pd; KOj;jPu;thf.
109
nuhf;f VL
ehs; tptu Ng. js; tq; nuhf; ehs; tptuk; N js;

k; g.v. Sg fp fk; g. S
b &. &. g. gb
&. v. &.
2016 2016
[{i 100 [{i fl;l;lk;
y 1 Kjy; 7>00 y f/F
f/ F C 3 0
0
[{i 1>200 [{i miwfyd;

y 2 y f/F
[{i nuhf; [{i nfhs;Kj
y f y y; f/F
18 f/ F
[{i tq;fp C [{i nuhf;f
y f/ F y f/F
20
[{i tpw;g [{i tq;fp f/F
y id y
22 f/ F
[{i nuhf; C 2>00 [{i nfhs;Kj
y f 0 y y; f/F
26 f/ F
[{i tpw;g 1>50 [{i fhg;gPl;L
y id 0 y fl;lzk;
31 f/ F f/F
RNu\; 1>48 [{i tz;bf;fl;
f/ F 0 y lzk; f/F
[{i vLg;G f/F
y
[{i kpd;fl;lz
y k; f/F
[{i kNf\;
y f/F
10>30 [{i ,Ug;G
0 y fP/,
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y
110
30 11>980
Mf];l; ,Ug;G
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g Kjy; fzf;F t
ehs; tptuk; njhif ehs; tptuk; Njhif

&. &.
[{iy nuhf;fk; 9>000
1 f/F
fl;blk; fzf;F

&. &.
[{iy tq;fp 5>000
4 f/F
nfhs;Kjy; fzf;F

&. &.
[{iy tq;fp 800
15 f/F
[{iy nuhf;fk; 1>000

25 f/F
tz;bfl;lzk; fzf;F

&. &.
[{iy nuhf;fk; 50
28 f/F
111
kpd;fl;lzk; fzf;F

&. &.
[{iy nuhf;fk; 90
31 f/F
tpw;gid fzf;F

&. &.
[{iy nuhf;fk; 1>200
20 f/F
[{iy tq;fp 1>500

26 f/F
miwfyd; fzf;F

&. &.
[{iy tq;fp 1>000
10 f/F
fhg;gPl;Lf; fl;lzk; fzf;F

&. &.
[{iy tq;fp 100
27 f/F
112
vLg;G fzf;F

&. &.
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f f
&. &.
[{i gy;ti [{i gy;ti
y f y f
35
31 nryTf 31 tuTf
s; f/F s;
f/F
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kw;Wk; ,Wjpg; gjpTfshf nray;gLfpd;wd. vdNt> NgNul;by;>
nuhf;fk; kw;Wk; tq;fpf; fzf;Ffs; vJTk; Jtf;fg;gltpy;iy.
ii. xUegu; mtu; itj;jpUf;Fk; gzj;ij tpl mjpfkhf nryT
nra;a ,ayhJ vd;gjhy;> nuhf;f fzf;F xUNghJk; tuT
,Ug;gpid fhl;Ltjpy;iy. xU thbf;ifahsu; mtuJ
fzf;fpypUe;J kpifvLg;G nra;a (mjhtJ mtuJ fzf;fpy;
cs;s gzj;ij tpl mjpfkhf vLf;f) tq;fp mDkjpf;fyhk;
vd; gjhy;> tq; fp fzf;F tuT ,Ug; gpidf; fhl; l yhk; .
mt; thwhd Neu;Tfspy;> thbf;ifahsu; tq;fpAld;
Nky;tiug;gw;W itj;jpUg;gjhff; $wg;gLk;.
iii.nkhj;j js;Sgb ngw;wJ kw;Wk; nkhj;j js;Sgb mspj;jJ
Mfpait fzf;fpay; fhyj;jpd; Kbtpy; js;Sgb fzf;Ff;F
vLj;njOJjg;gLfpwJ.
113
nuhf;f ngWjy;fs; kw;Wk; nrYj;jy;fs; Fwpg;NgL
ngWjy;fs; kw;Wk; nrYj;jy;fSf;F jdpj;jdp nuhf;f VL
itj;jpUg;gJ ,e;ehl;fspy; nghJthd gof;fk;. ,jdhy;>
tzpfk; ,uz;L nuhf;f Fwpg;NgLfisg; guhkupf;fpwJ: (i)
nuhf;f ngWjy; Fwpg;NgL> kw;Wk; (ii) nuhf;f nrYj;jy;
Fwpg;NgL.
(i) nuhf;f ngWjy; Fwpg;NgL: ,e;j Fwpg;NgL vy;yh
nuhf;fg; ngWjy;fisAk; gjptjw;FupaJ. nuhf;f ngWjy;
Vl;bypUe;J Fwpg;Ngl;bw;F jpdKk; vLj;njOjg;gLfpwJ.
nuhf;f ngWjy; Fwpg;Ngl;by; Fwpg;gplg;gl;l njhifAld;
rk;ge;jg;gl;l fzf;Ffs; midj;Jk; tuT itf;fg;gLfpd;wd.
nuhf;f ngWjy; Fwpg;Ngll ; hy; fhl;lg;gLfpd;w nkhj;j nuhf;fk;
ngwg;gl;lJ> xU fhyfl;lj;jpd; Kbtpy;> tof;fkhf xU
thuj;jpd; Kbtpy;> nuhf;f fzf;fpy; gw;W itf;fg;gLfpwJ.
(ii) nuhf; f nrYj; j y; Fwpg; N gL: ,e; j VL vy; y h
nuhf; f nrYj;jy;fisAk; gjptjw;FupaJ. ,e;j Vl;bypUe;J
NgNul;Lf;F jpdKk; vLj;njOjg;gLfpwJ. rk;ge;jg;gl;l
fzf;Ffs; gw;W itf;fg;gLfpd;wd. xU fhyfl;lj;jpd;
filrpapy; (tof;fkhf xU thuj;jpd; Kbtpy;)> me;j
fhyfl;lj;jpy; nrYj;jg;gl;l nkhj;j njhifAld; nuhf;f
fzf;F tuT itf;fg;gLfpwJ.
rpy;yiu nuhf;f fzf;NfL
mQ;ry; fl;lzk;> tz;b fl;lzk;> vOJ nghUl;fs;>
Rj;jk; nra;Ak; nryTfs; Nghd;w tzpfj;jpd; rpy;yiu
nuhf;f nryTfisg; gjpT nra;a tzpfj;jhy; rpy;yiu
nuhf;f VL guhkupf;fg;gLfpwJ. xt;nthU tzpfj; jpYk;>
Nkw;$wg; gl;lit Nghd;W rpwpa njhifahd gy
nrYj;jy;fs; ,Uf;Fk;. ,e;j tifahd vy;yh
guptu;j;jidfSk; Kf;fpa nuhf;f Gj;jfj;jpy; gjpag;gl;lhy;>
mtw;iwg; gjptJ rpukkhf ,Ug;gJld; fhrhsu; kw;Wk;
vLj;njOJk; vOj;jupd; kjpg;Gkpf;f Neuj;jpid mjpf
mstpy; vLj;Jf; nfhs;Sk;. ,t;thwhd rpy;yiur; nryTfs;
midj;Jf;Fk; gzk; toq;f> tzpfkhdJ xU rpy;yiuf;
fhrhsiu gzpepakdk; nra;Ak;. rpy;yiur; nrytpdq;fis
epiwNtw;Wk; tifapy;> xt;nthU khjk;/fhyhz;bd;
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toq;f g; gLk;. ,tu; me; j jiyik fhrhsupd;
Nkw;ghu;itapy; gzpGupthu;. khjk;/fhyhz;bd; filrpapy;>
rpy;yiuf; fhrhsu; mtuhy; me;j khjk;/fhyhz;by;
114
nrytopf;fg;gl;l nryTfSf;fhd fzf;fwpf;if xd;wpid
rku;g;gpj;J> Gjpa Kd;gzk; xd;wpidg; ngWfpwhu;.
rpy;yiu nuhf;f VL> tof;fkhf> Kd;gz kPl;G
Kiwapy; guhkupf;fg;gLfpwJ. ,e;j Kiwapd;gb> xt;nthU
fhyfl;l j;jpd; Muk;gj;jpYk; xU Fwpg;gpl;l njhif jiyikf;
fhrhsuhy; rpy;yiuf; fhrhsUf;F Kd;gzkhf toq;fg;gLfpwJ.
xt;nthU fhyfl;lj;jpd; KbtpYk; mtuJ fzf; F fis mtu;
jiyikf; fhrhsUf; F rku;g;gpf;fpwhu;. jiyikf; fhrhsu;>
mtuJ fzf;Ffis Ma; T nra;jgpd;> me;j fhyfl;lj;jpy; mtu;
nryT nra;j njhiff;F rkkhd Gjpa Kd;gzj;jpid mtUf;F
nfhLf;fpwhu;. ,jdhy;> xt;nthU fhyfl;lj;jpd; Muk;gj;jpYk;
(khjk; my;yJ fhyhz;L> Neu;Tf;Nfw;g)> rpy;yiuf; fhrhsu; xU
Fwpg;gpl;l ,Ug;gpidf; nfhz;Ls;shu;. mt;thW mtUf;F
toq;f g; gLk; Kd;gzk; 'Kd; gzk;" my;yJ 'kpjit"
vd;wiof;fg;gLk;.
xU rpy;yiu nuhf;f Vl;by; guptu;j;jidfisg; gjpT
nra;tJ fPo;f;fz;l tpsf;fj;jpd; %yk; njspthFk;.
tpsf;fk; 2.1.2: 2015> [dtup khjj;jpw;fhd rpy;yiu nuhf;f
Vl;by; fPo;f;fz;l guptu;j;jidfisg; gjpT nra;aTk; (Kd;gz kPl;G
Kiwapy; guhkupf;fg;gLfpwJ).
[d 01 jiyikf; fhrhsuplkpUe;J nuhf;fk; ngw;wJ &.200
[d 03 jl;lr;R fhfpjk; – &.8> mQ;ry; fl;lzk; – &.4
[d 06 mYtyfj;ij Rj;jk; nra;jJ – &.4
[d 08 mQ;ry; fl;lzk; – &.2
[d 10 tz;bf; fl;lzk; – &.2
[d 15 mQ;ry; fl;lzk; – &.6
[d 18 ik – &.3> jl;lr;R fhfpjk; – &.10 [d 20
jl;lr;Rg; nghwp ehlh – &.10
[d 22 njhiyNgrpf; fl;lzk; – &.7
[d 24 mYtyfj;ij Rj;jk; nra;jJ – &.2 [d 25
efg;G+r;R – &.27
[d 27 je;jp – &.25
[d 29 jl;lr;R fhfpjk; – &.30
jPu;T:
rpy;yiu nuhf;f VL
115
rpy;yiu nuhf;f VL
rpyy
; iu nuhf;f Vl;bypUe;J NgNul;LfF
; xt;nthU fhyff
; l;lj;jpd;
KbtpYk; vLj;njOjg;gLfpwJ mjhtJ> Neu;Tf;Nfw;g> khjk;
my;yJ fhyhz;L. rpy;yiu nuhf;f Vl;bypUe;J
vLj;njOJtjw;F ,uz;L khw;W topfs; cs;sd.
1. rpy; y iu nuhf; f VL xU epidTf; Fwpg; N glhf
kl; L Nk guhkupf;fg;gLfpwJ. mt;thwhd Neu;tpy;> xU
fhyfl;lj;jpd; Kbtpy;> rpy;yiu nuhf;f Vl;bypUe;J gy;NtW
nryTfspd; nkhj;jj; njhif rk;ge;jg;gl;l fzf;FfSf;F
gw;W itf;fg;gLfpwJ. cz;ikapy; nrytopj;j njhiff;F
nuhf;f fzf;F tuT itf;fg;gLfpwJ. rpy;yiu fhrhsUf;F
jiyikf; fhrhsuhy; nrYj;jg;gl;l Kd;gzk;> nuhf;f
Vl;bNyNa mtuhy; epidTf;Fwpg;ghf gjpag;gLfpwJ. ,e;j
Kiw tof;fkhf gpd;gw;wg;gLtjpy;iy.
2. rpy;yiu nuhf;f VL ,ul;ilg; gjpT Kiwapd; xU
gFjpahf Vw;fg;gLk; Neu;tpy;: ,J kpfTk; gpugykhd Kiw.
rpy;yiu nuhf;f guptu;j;jidfs; fPo;f;fz;l gjpTfspd;
mbg;gilapy; gjpag;gLfpd;wd.
(i) rpy;yiuf; fhrhsUf;F Kd;gzk; toq;Fk;NghJ
rpy;yiu nuhf;f fzf;F g
nuhf;f fzf;F
(cz;ikahf toq;fg;gl;l Kd;gzj;Jld; rpy;yiu nuhf;f
fzf;F gw;W itf;fg;gLfpwJ)
(ii) rpy;yiu fhrhsu; fzf;F rku;g;gpf;Fk;NghJ
nryT fzf;Ffs; g
rpy;yiu nuhf;f fzf;F
(rpy;yiu nuhf;f Vl;by; fhz;gpf;fg;gl;lthW> me;j fhyfl;lj;jpy;
nrytopf;fg;gl;l nryTld;> xt;nthU nryTk; jdpj;jdpahf
gw;W itf;fg;gl Ntz;Lk;.)
,jdhy;> NgNul;by;> rpy; yiu nuhf;f fzf; Fk;>
xt; nthU nryTf;Fk; jdpj;jdp nryT fzf;FfSk; ,Uf;Fk;.
Ke; i ja tpsf; f j; j py; nfhLf; f g; g l; L s; s
njhiffis vLj;Jf;nfhz;lhy;> ,uz;lhtJ
116
Kiwapd;gbahd> gy;NtW NgNul;Lf; fzf;Ffs;> fPo;f;fz;lthW
mikAk;.
Njjp tptuk; njhif Njjp tptuk; njhif
&. &.
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1 f/F f/F
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fl;lzk;
f/F
tz;bf; 2
fl;lzk;
f/F
g rpy;yiu nuhf;f fzf;F t

&. &.
Rj;jk; 8
nra;jy;
f/F
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f/F
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200 200
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[d 31 rpy;yiu 61
117
mQ;ry; fl;lzk; fzf;F
[d 31 rpy;yiu 71
tz;bf; fl;lzk; fzf;F
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[d 31 rpy;yiu 8
,ju nryTfs; fzf;F
[d 31 rpy;yiu 27
nfhs;Kjy; Fwpg;NgL
nfhs;Kjy; Fwpg;NgL ruf;F fld; nfhs;Kjy;fis

gjptjw;FupaJ. mJ nfhs;Kjy; my;yJ nfhs;Kjy;
nra;ag;gl;litfspd; ehNsL vdTk; miof;fg;gLk;.
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ngau;> NgNul;L gf;f vz; kw;Wk; nfhs;Kjy; njhif
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thq;f g; gl;l ruf;Ffis kl;LNk ,e;j VL gjpfpwJ vd;gJ
ftdpf;fg;gl Ntz;Lk;. flDf;F thq;fg;gl;l ruf;Ffisj;
jtpu ,ju nghUl;fs; nghJf; Fwpg;Ngl;by; gjpag;gLfpd;wd.
mNjNghy;> nuhf;f nfhs;Kjy;fs; nuhf;f Vl;by;
gjpag;gLfpd;wd.
vLj;njOJjy;: nfhs;Kjy; Vl;bypUe;J Ms;rhu; fzf;Ffspy;
jpdrup vLj;njOjg;gLfpd;wd. xU thuk;/khjf; filrpapy;>
nfhs;Kjy; Vl;bd; nkhj;jj; njhif> NgNul;by;
nfhs;Kjy; fzf;fpy; gw;W itf;fg;gLfpwJ.
fPNo nfhLf;fg;gl;Ls;s tpsf;fk;> nfhs;Kjy; Fwpg;Ngl;by;
guptu;jj
; idfisg; gjpT nra;tJ gw;wpAk;> gpd;du; mtw;wpid
NgNul;by; vLj;njOJtJ gw;wpAk; njspthf tpsf;Fk;.
118
tpsf;fk; 2.13: fPo;f;fz;l guptu;j;jidfis nfhs;Kjy;
Fwpg;Ngl;by; gjpT nra;aTk;. gpd;du; mtw;wpid NgNul;by;
vLj;njOjTk;.
2016
[d 01 uhk; mz;L Nfh-tpypUe;J flDf;F nfhs;Kjy;
nra;ag;gl;lJ.
30 R+Nlw;Wk; fUtpf;fhd jz;Lfs; &.10
20 gpypg;]; gy;g;]; &.20
[d 04 \;ahk; mz;L Nfh-tpypUe;J flDf;F nfhs;Kjy;
nra;ag;gl;lJ.
40 R+Nlw;Wk; fUtpf;fhd jz;Lfs; @ &.10
20 ,.rp.,. gy;g;]; @ &.15
[d 08 g[h[; mz;L Nfh-tpypUe;J flDf;F nfhs;Kjy;
nra;ag;gl;lJ.
20 vyf;l;upf; vykz;l;]; : &.40
3 vyf;l;upf; kpf;ru;]; : &.100
[d 24 Nf.rp. mz;L Nfh-tpypUe;J flDf;F nfhs;Kjy;
nra;ag;gl;lJ.
30 vyf;l;upf; gsf;]; : &.20
40 Nlgps; /Ngd;]; : &.200
jPu;T:
Njjp ,lhg;;G tptuk; Ng.g.v. njhif njhif

vz; (&.) (&.)
2016
[d 1 50 uhk; mz;L 4
Nfh
30 R+Nlw;Wk; 300
fUtpf;fhd
jz;Lfs;
&.10
20 gpypg;]; 400 700
gy;g;];
&. 20
119
nfhs;Kjy; Fwpg;NgL
Njjp ,lhg;;G tptuk; Ng. njhif njhif

vz; g.v. (&.) (&.)
[d 4 55 \;ahk; mz;L Nfh 8
40 R+Nlw;Wk; 400
fUtpf;fhd
jz;Lfs; &.10
20 ,.rp.,. gy;g;]; 300 700
&.15
[d 8 62 g[h[; mz;L Nfh 12
20 vyf;l;upf; 800
vykz;l;]; &.40
3 vyf;l;upf; 300 1>100
kpf;ru;]; &.100
[d 24 65 Nf.rp. mz;L Nfh 13
30 vyf;l;upf; 600
g;sf;]; @ &.20
40 Nlgps; /Ngd;]; 8>000 8>600
@ &.200
[d 31 nfhs;Kjy; f/F 14 11>100
g
NgNuL
uhk; mz;L Nfh (gf;f vz; 4)

&. &.
[d nfhs;Kjy; 700
1 f/F
\;ahk; mz;L Nfh (gf;f vz; 8)
[d nfhs;Kjy; 700
4 f/F
g[h[; mz;L Nfh (gf;f vz; 12)
[d nfhs;Kjy; 1>100
8 f/F
120
Nf.rp. mz;L Nfh (gf;f vz; 13)
[d nfhs;Kjy; 8>600
24 f/F
nfhs;Kjy; fzf;F (gf;f vz; 14)
[d 31 gy;tif 11>100
ruf;fPe;Njhu;fs;
Fwpg;Gfs;:
(i) NgNul;L gf;f vz;fs; fw;gidahdit.
(ii) ,e;j khjj;jpy; nfhs;Kjy; nra;ag;gl;l nkhj;j njhifAld;
nfhs;Kjy; fzf;F gw;W itf;fg;gl;lJ. ,J me;j khjj;jpd;
filrpapy; Nkw;nfhs;sg;gl;lJ. xU epWtdk; nfhs;Kjy; fzf;fpy;
thuk; xUKiw $l vLj;njOjyhk;.
(iii) Ms;rhu; fzf;Ffspy; jpdKk; vLj;njOjg;gLfpwJ.
tpw;gid Fwpg;NgL:
,e;j Fwpg;NgL flDf;F Nkw;nfhs;sg;gl;l midj;J
tpw;gidfisAk; gjptjw;FupaJ. ,J tpw;gid my;yJ
tpw;fg;gl;litfspd; ehNsL vdTk; mioff ; g;gLk.; nuhff;
tpw;gidfs; nuhff ; Vlb; y; gjpag;gLfpd;wd vd;gJ ftdpf;fg;gl
Ntz;Lk;. flDf;F tpw;fg;gl;l ruf;Ffisj; jtpu ,ju nghUl;fs;
nghJf; Fwpg;Ngl;by; gjpag;gLfpd;wd.
tpw;gid Vl;bypUe;J Ms;rhu; fzf;Ffspy; jpdrup
vLj;J vOjg; g Lfpd; w d. mtu; f s; jdpj; j dpj;
njhiffSld; gw; W itf;fg;gLfpwhu;fs;. xU fhyf;fl;lj;jpd;
filrpapy; (mjhtJ xU thuk;/khjk;)> me;j fhyf;fl;lj;jpy;
Nkw;nfhs;sg;gl;l nkhj;j tpw;gidj; njhifAld; tpw;gid fzf;F
tuT itf;fg;gLfpwJ.
fPNo nfhLf;fg;gl;Ls;s tpsf;fk;> nfhs;Kjy;
Fwpg;Ngl;by; guptu;j;j idfisg; gjpT nra;tJ gw;wpAk;> gpd;du;
mtw;wpid NgNul;by; vLj;njOJtJ gw;wpAk; njspthf tpsf;Fk;.
tpsf;f k; 2.14: fPo;f;fz;l guptu;j;jidfis
tpw;f g; gl;l itfspd; ehNsl;by; gjpT nra;aTk;. gpd;du; mtw;wpid
NgNul;by; vLj;njOjTk;.
121
2015
[d 01 KNf\; mz;L Nfh-tpw;F tpw;wJ
10 R+Nlw;Wk; fUtpf;fhd jz;Lfs; : &.20
10 yhk;g; N\l;]; : &.30
[d 10 RNu\; mz;L gpuju;];-f;F tpw;wJ
10 Nlgps; /Ngd;]; : &.250
20 gpypg;]; l;A+g;iyl;]; : &.30
[d 25 uNk\; mz;L Nfh-tpw;F tpw;wJ
10 vyf;l;upf; ];tpl;r]; @ &.50
20 ,.rp.,. l;A+g;iyl;]; @ &.30
jPu;T:
tpw;gid Fwpg;NgL
Njjp ,lhg;G tptuk; Ng.g.v. njhif njhif

vz; (&.) (&.)
[d 1 101 KNf\; mz;L 4
Nfh
10 R+Nlw;Wk; 200
fUtpf;fhd
jz;Lfs; &.20
10 yhk;g; N\l;]; 300 500
&.30
[d 10 102 RNu\; mz;L 6
gpuju;];
10 Nlgps; /Ngd;]; 2>500
&.250
20 gpypg;]; 600 3>100
l;A+g;iyl;];
&.30
[d 25 103 uNk\; mz;L Nfh 8
10 vyf;l;upf; 500
];tpl;r];
&.50
20 ,.rp.,. 600 1>100
l;A+g;iyl;];
&.30
tpw;gid f/F 10 4>700
t
122
NgNuL
KNf\; mz;L Nfh (gf;f vz; 4)

&. &.
[d tpw;gid 500
1 f/F
RNu\; mz;L gpuju;]; (gf;f vz; 6)
[d 10 tpw;gid 3>100
f/F
uNk\; mz;L Nfh (gf;f vz; 8)
[d 25 tpw;gid 1>100
f/F
tpw;gid fzf;F (gf;f vz; 10)
[d 31 gy;tif 4>700
nfhs;Kjyhsu;
Fwpg;Gfs;:
(i) NgNul;L gf;f vz;fs;> ,lhg;G vz;fs; midj;Jk;
fw;gidahdit.
(ii) Ms;rhu; fzf;Ffspy; jpdKk; vLj;njOjg;gLfpwJ.
nkhj;j tpw;gidj; njhifahdJ> khjf; filrpapy; (my;yJ
thuf; filrpapy;)> tpw;gid fzf;fpd; tuT gf;fk; ~gy;tif
nfhs;Kjyhsu;fs;| vd;w nrhy;Yf;nfjpuhf vLj;njOjg;gLfpwJ.
tpw;gid ahUf;F nra;ag;gl;lJ vd;gij mwpa
123
Mu;tKs;stu;fs;> tpw;gidg; Gj;jfj;jpidg; ghu;j;J mwpe;J
nfhs;syhk;.
tpw;gid jpUg;g Fwpg;NgL
,e;j Fwpg;NgL tpw;fg;gl;l ruf;F jpUg;gg;gLtij
gjptjw;FupaJ. nuhf;fj;jw;F tpw;fg;gl;l ruf;Ffs;>
jpUg;gg;gl;lhy;> Neu;Tf;Nfw;g mtw;Wf;Fg; gjpyhf Gjpa
ruf;Ffs; jug;gLfpd;wd my;yJ mtw;Wf;fhd gzk;
nfhs;Kjyhsu;fSf;F jug;gLfpwJ. jpUg;gg;gl;l ruf;FfSf;Fg;
gjpyhf kw;w ruf;Ffs; cldbahf khw;wpj;
jug;gltpy;iynadpy; my;yJ mtw;Wf;fhd gzk;
toq;fg;gltpy;iynadpy;> mit epidTf; Fwpg;Ngl;by; kl;Lk;
gjpag;gLfpwJ. ,jdhy;> nuhf;fj;jw;F tpw;fg;gl;l ruf;Ffs;
jpUg;gg;gl;lhy;> mit tpw;gidj; jpUg;g Fwpg;Ngl;by; ,lk;
ngWtjpy;iy. mtw;Wf;fhd njhif toq;fg;gl;lhy;> mJ nuhf;f
Vl;by; gjpag;gLk; my;yJ epidTf; Fwpg;Ngl;by; gjpag;gl;lhy;
NtW ve;jg; gjpTk; Nkw;nfhs;sg;gLtjpy;iy. tpw;gid jpUg;gf;
Fwpg;Ngl;bd; khjpupg; gbtk; fPNo nfhLf;fg;gl;Ls;sJ.
tpw;gid jpUg;g Fwpg;NgL
Njjp tuTf; tptuk; Ng.g.v. njhif njhif
Fwpg;G (&.) (&.)
vz;.
[d 10 202 uhk; mz;L Nfh
5 vyf;l;upf; 100
g;sf;]; @
&.20
3 /gpypg;]; 90 190
l;A+g;iyl;];
@ 30
tpw;gid jpUg;g 190
f/F g
tpw;gid jpUg;g Fwpg;Ngl;bypUe;J jpdKk; Ms;rhu;

fzf;Ffspy; vLj;njOjg;gLk;. cjhuzkhf> Nkw;fz;l
Neu;tpy;> uhk; mz;L Nfh fzf;fpy; [dtup 10-k; Njjpad;W
&.190 tuT itf;fg;gLk;. me;j fhyfl;lj;jpd; Kbtpy;> xU
thuk; my;yJ xU khjk; vd nrhy;yyhk;> tpw;gid jpUg;g
Fwpg;Ngl;bd; nkhj;j njhif tpw;gid jpUg;g fzf;fpd; gw;W
gf;fj;jpy; vLj;njOjg;gLk;.
124
tuT Fwpg;G: ruf;fpid jpUg;Gk; thbf;ifahsu; fzf;F> mtu;
jpUg;gpa ruf;fpd; kjpg;gpw;F tuT itf;fg;gLk;. jpUg;gpa
ruf;fpd; kjpg;gpw;F thbf;ifahsuJ fzf;F tuT
itf;fg;gl;Ls;sJ vd;W njuptpj;J mtUf;F xU tuT Fwpg;G
mDg;gg;gLk;. me;j Fwpg;G ,uz;L efy;fshf jahupf;fg;gLk;. mjd;
khjpupg;gbtk; fPo;tUkhW:
Fwpg;Gfs;
(i) 5 vyf;l;upf g;sf;]; : &.20100
(ii) 3 l;A+g;iyl;]; : &.300
nfhs;Kjy; jpUg;g Fwpg;NgL

,e;j VL flDf;F nfhs;Kjy; nra;ag;gl;l ruf;Ffs;
jpUg;gg;gl;lij gjptjw;FupaJ. nuhf;fj;jpw;F nfhs;Kjy;
nra;ag;gl;L jpUg;gg;gl;l ruf;Ffs; ,e;j Vl;by; gjpag;gLtjpy;iy.
mit epidTf;Fwpg;G Vl;by; kl;LNk gjpag;gLfpd;wd. jpUg;gg;gl;l
ruf;Ff;Fg; gjpyhf nuhf;fk; ngwg;gLk;NghJ> nuhf;f Vl;bd; %yk;
gjpTfs; Nkw;nfhs;sg;gLfpd;wd. ruf;FfSf;Fg; gjpyhf mNj
kjpg;Gs;s ruf;Ffs; ngwg;gLk;NghJ> ve;jg; gjpTk; Njitapy;iy.
jpUg;gg;gl;l ruf;Ff;Fg; gjpyhf nuhf;fk; my;yJ NtW ruf;F
ngwg;gLk;NghJ> epidTf;Fwpg;G Vl;by; cs;s gjpT uj;J
nra;ag;gLk;. nfhs;Kjy; jpUg;g Fwpg;Ngl;bd; khjpupg;gbtk; fPNo
nfhLf;fg;gl;Ls;sJ.
nfhs;Kjy; jpUg;g Fwpg;NgL

Fwpg;G (&.) (&.)
vz;.
[d 301 \;ahk;
12 mz;L Nfh.
3 vyf;l;upf; 120
uhl;]; @
&.40
125
[d 302 g[h[;
21 mz;L Nfh
3 vyf;l;upf; 900
kpf;]u;]; @
&.300

Fwpg;G (&.) (&.)
vz;.
nfhs;Kjy; 1>020
jpUg;g
fzf;F
t
Fwpg;G: nfhs;Kjy; jpUg;g Vl;bypUe;J jpdKk; Ms;rhu;

fzf;Ffspy; gjpTfs; Nkw;nfhs;sg;gLfpd;wd. mit
rk;ge;jg;gl;l njhifAld; gw;W itf;fg;gLfpd;wd. xU
fhyfl;lj;jpd; Kbtpy;> xU thuk; my;yJ xU khjk; vd
nrhy;yyhk;> Neu;Tf;Nfw;g> nfhs;Kjy; jpUg;g Vl;bd; nkhj;j
njhif> nfhs;Kjy; jpUg;g fzf;fpy; tuT gf;fk; vLj;J
vOjg;gLfpwJ.
gw;W Fwpg;G: tpw; gidahsUf;F ruf; F
jpUg; gg; gLk; N ghJ> gw;W Fwpg; gpy; Fwpg; gplg; gl;L s; s
njhifAld; mtuJ fzf; F gw;W itf;fg;gl;Ls;sJ vd
Fwpg;gpl;L xU gw;W Fwpg;G mtUf;F mDg;gg;gLfpwJ. mjd;
khjpupg; gbtk; fPNo nfhLf;fg;gl;Ls;sJ.
,jdhy;> ruf;F nfhs;Kjy; jpUg;gq;fs; my;yJ tpw;gidj;
jpUg;gq;fspy;> gw;W Fwpg;G my;yJ tuT Fwpg;G
mDg;gg;gLtij fPo;f;fz;lthW Fwpg;gplyhk;.
(i) ruf;F thq;fpatuhy;> mij tpw;wtUf;F jpUg;gp
mDg;gg;gLk; NghJ> ruf;F thq;fpatuhy;> tpw;wtUf;F gw;W
Fwpg;G mDg;gg;gLfpwJ.
126
(ii) ruf;F thq;fpatuhy;> mij tpw;wtUf;F jpUg;gp mDg;gg;gLk;
NghJ> ruf;F tpw;wtuhy;> thq;fpatUf;F tuT Fwpg;G
mDg;gg;gLfpwJ.
cq;fs; Kd;Ndw;wj;ijr; rupghu;f;fTk;

10. rhpfl;ly; gjpTfs; ahit?
11. rpy;yiw nuhf;f Vl;bd; gad;gLj;Jk; Kiwfs; ahJ?
2.9. cq;fs; Kd;Nd;wwj;ij rhpghh;f;Fk; tpdhf;fSf;fhd tpil
1. njhlu;e;J tUk; ftiyAld;> ,e;j tpahghuk; tu ePz;l fhyk;
njhlUk; vd;W fUjg;gLfpwJ. Fwpg;gpl;l tzpf Kaw;rpia
fiuj;Jf; Nehf;fKk; NjitAk; eykhd tho;Tf;fhd tUq;fhyj;
tUq;fhyj;jpy; ,y;iy. ,e;jf; fUj;jpd; mbg;gilapy;> nrhj;Jfs;
fzf;fpy; kjpg;gpLk;NghJ> nrhj;Jf;fs; fl;lha tpw;gid kjpg;igg;
ngw;Ws;sd.
2. goikthjk; khehL vd;gJ fLikahd tpku;rdq;fis ,yf;fhf
itj;Js;sJ. Fwpg;ghf mJ KO ntspg;gLj;jy; khehl;bw;F
vjpuhdJ vd;W fsj;jpy; epw;fpwJ. mJ xU ,ufrpa ,Ug;Gf;fis
cUthf;f fzf;fhsu; Cf;Ftpf;fpwJ (v. fh.> Nkhrkhd kw;Wk;
Ia fld;fs;> Nja;khdk; Kjypad %yk;)> kw;Wk; epjp
mwpf;iffs; tzpf tptfhuq;fs; xU cz;ikahd kw;Wk;
epahakhd ghu;itia cUthf;fp ,y;iy.
3. fzf;fpay; Nfhl;ghLfs; mbg;gilapy; elg;G fzf;fpay;
eilKiwfis epu;tfpf;Fk; tpjpfs; kw;Wk; rpf;fyhd
guptu;j;jidfs; Fwpj;j Kiwahd rpfpr;irapd; gad;ghL gw;wpa
Nkw;Nfhs;fs; gad;gLj;jg;gLfpd;wd.
4. fzf;fpay; epakq;fs; tpjpfspd;gb fzf;fpay; mwpf;iffis
jahu; nra;a Ntz;Lk;. mit epjp mwpf;iffis jahupj;jy;
kw;Wk; toq;fy; Mfpatw;wpy; filgpbf;f Ntz;ba xOq;FKiw
fzf;fPl;L mikg;Gfspd; mwpf;iffs; vd;w nrhw;nwhlh;
5. epfo;tilah nghWg;Gfs; vd;gJ jw;NghJs;s epiy my;yJ
R+o;epiyAld; rk;ge;jg;gl;l flik. mJ> epfOk; my;yJ epfohky;
NghFk; xd;W my;yJ mjw;F Nkw;gl;l epr;rakw;w vjpu;fhy
epfo;Tfisg; nghWj;J vjpu;fhyj;jpy; voyhk;.
6. xU KOikngwhj ,ul;ilg;gjpT Kiwapid xw;iwg;gjpT Kiw
vdf; $wyhk;. 'mJ xU fzf;NfL guhkupg;G Kiw. mjpy; xU
tpjpahf jdpahs; fzf;Ffs; kw;Wk; nuhf;fg; gjpTfs; kl;LNk
guhkupf;fg;gLfpd;wd. mJ vg;NghJk; R+o;epiyfSf;Fj; jf;fthW
khWgLk;> KOikngwhj ,ul;ilg;gjpT Kiw." vd Nfh`;yu;
$Wfpwhu;. ,e;j Kiw rpy tzpf epWtdq;fshy; Njhw;Wtpf;fg;gl;lJ.
127
mtu;fs;> mtu;fsJ trjpf;fhf> rpy Kf;fpakhd gjpTfis kl;Lk;
itj;jpUf;fpwhu;fs;.
7. tzpfj;jpy; eilngWk; eltbf;iffis Fwpg;Ngl;by; gjpTnra;Ak;
fhuzj;jpw;fhf fPo;f;fz;lthW gphpf;fg;gLfpwJ.
i. Ms;rhh; rhh;e;j eltbf;iffs;
ii. nrhj;Jf;fs; kw;Wk; nrhj;jpUg;Gfs; rhh;e;j eltbf;iffs;
iii. tUkhdk; kw;Wk; nryTfs; rhh;e;j eltbf;iffs;8
8. ngausT fzf;FfSf;fhd rpy cjhuzq;fs; mit thlif>
tl;b> xypA+l;Ljy;> fhg;gPL> gq;fhjhak;> jPapdhy; Vw;gl;l ,og;G.
9. eltbf;iffis NgNul;by; gjpT nra;Ak; Kiwf;F vLj;njOJjy;
vd;W ngah;.
10. rhpfl;ly; gjpTfis fzf;fpay; tUlj;jpd; ,Wjpapy; nra;ag;gl
Ntz;Lk;. mjhtJ> nfhLgl Ntz;baJ my;yJ Kd;$l;b nrYj;jpa
nryTfs;> Kd;$l;b ngw;w my;yJ nfhLgl Ntz;ba tUkhdk;
Nghd;w rhpfl;ly; gjpTfs; nghJthd NgNul;by; gjpT nra;ag;gl
Ntz;Lk;.
11. rpy;yiw nuhf;f VL tof;fkhf Kd;gz kPl;G Kiwapy;
guhkhpf;fg;gLfpwJ.
nuhf;f mbg;gil fzf;fpay; Kiw vd;gJ> nuhf;fkhfg;
ngwg;gLk;NghJ my;yJ nrYj;jg;gLk;NghJ kl;LNk fzf;fpay;
gjpTfs; Nkw;nfhs;sg;gLk; KiwahFk;. tzpf mbg;gil my;yJ
epfo;T mbg;gil fzf;fpay; Kiw vd;gJ> xU njhif nrYj;jg;gl
Ntz;bajhfNth my;yJ ngwg;gl Ntz;bajhfNth ,Ue;jhYk;
fzf;fpay; gjpTfs; Nkw;nfhs;sg; gLk; KiwahFk;.
2.10. RUf;fk;
x ~fUj;Jfs;| vd;w nrhy; fzf;fpay; mwptpaYf;F
Mjhukhf cs;s mbg;gil A+fq;fs; my;yJ epiyikfis
cs;slf;fpajhFk;.
x Kf;fpakhd fzf;fpay; fUj;Jfs; gpd;tUkhW: (i) tzpf
jdpj;jd;ik fUj;J> (ii) epWtdj; njhlu;r;rp fUj;J> (iii)
gzkjpg;gPl;Lf; fUj;J> (iv) mlf;ftpiyf; fUj;J> (v) ,ul;ilj;
jd;ik fUj;J> (vi) fzf;fpay; fhyf; fUj;J
x ~kuGfs;| vd;w nrhy;> fzf;fpay; mwpf;iffis jahu;
nra;Ak;NghJ fzf;fhsiu topelj;Jk; gof;ftof;fq;fs; my;yJ
ghuk;gupaq;fis cs;slf;fpajhFk;. Kf;fpakhd fzf;fpay; kuGfs;
gpd;tUkhW: (i) Kd;ndr;rupf;if kuG> (ii) KO ntspg;gLj;jy; kuG>
(iii) epiyj;jd;ik kuG> (iv) Kf;fpaj;jd;ik kuG.
128
x tzpf jdpj;jd;ik fUj;J> epWtdj; njhlu;r;rp fUj;J>
gzkjpg;gPl;Lf; fUj;J> mlf;ftpiyf; fUj;J> ,ul;ilj;
jd;ik fUj;J> fzf;fpay; fhyf; fUj;J> mlf;ftpiy kw;Wk;
tUthapid fhy ,ilntspapy; nghUj;Jiff; fUj;J kw;Wk;
tUtha; jPu;T fUj;J Nghd;w gy fzf;fpay; fUj;Jfs;
cs;sd.
x fzf;fpay; eltbf;iffs; rpy topfhl;Ljy;fisf;
filg;gpbf;fpwJ. fzf;fhsu;fs; vt;thW Kd;Ndw;wj;ij
mstpl Ntz;Lk; kw;Wk; epjpapay; jfty;fis njupag;gLj;j
Ntz;Lk; vd;gijf; fl;Lg;gLj;Jk; tpjpfs;> 'nghJthf
Vw;Wf;nfhs;sg;gl;l fzf;fpay; Nfhl;ghLfs;" (GAAP) vd;w
jiyg;gpd;fPo; tUfpd;wd. GAAP vd;gJ kuGfs;> tpjpfs;
kw;Wk; nray;Kiwfshy; Vw;gLj;jg;gl;l> fzf;fpay;
eilKiwfis cs;slf;fpapUf;Fk;.
x fzf;fpay; juepiyfs; vd;gJ milg;gbahd fzf;fpay;
Nfhl;ghLfs;. ,it rk;ge;jg;gl;l xOq;fhw;W mikg;Gfshy;
Kiwg;gLj;jg;gl;L newpKiwg;gLj;jg; gl;Ls;sd.
x IASC FOtpd; Nehf;fk;> “jdpf;if nra;ag;gl;l
epjpawpf;iffis toq;fg;gLtNjhL> mtw;iw Cf;Ftpg;gjw;Fk;
nghJey tl;b juj;ij tFf;fTk;> ntspaplTk; cyfyhtpa
Vw;Wjy; kw;Wk; filgpbj;jy;” MFk;.
x 2001-ypUe;J IASC> gd;dhl;L fzf;fpay; juepiy thhpak;
(IASB) vd;W ngah; khw;wk; nra;ag;gl;lJ. IASB jw;NghJ
IASC gzpia vLj;Jf;nfhz;Ls;sJ. ,jd; cWg;gpdh;fs;
(jw;NghJ 15 KONeu cWg;gpdh;fs;) IFRS tsh;r;rp kw;Wk;
ntspaPl;bw;fhd nghWg;G tpsf;f xg;Gjiy cUthf;fp
cs;sJ. IFRIC
x fzf;fpay; KbTfspd; mDFKiw kw;Wk; toq;fy;fs;
Mfpatw;wpy; xw;Wik nfhz;L tUtjw;fhf> gd;dhl;L
fzf;fpay; juepiyf;FO 22-k; Njjp Vg;uy; 1977 Mk; Mz;L
fzf;fpay; juepiy thhpak; ASB njhlq;fg;gl;lJ. ASB
Kjd;ikahd gzp fzf;fpay; juepiyfis cUthf;FtJ>
,e;j juepiyfs; %yk; gl;ila fzf;fhsh;fs; epWtdj;jpd;
gl;la fTd;rpy; cUthf;fg;gLk;.
x fzf;Fg;gjptpay; vd;gJ xU fiy> ,jpy; gjpTnra;ag;gl;l
tzpf eltbf;iffis tifg;gLj;Jjy; kw;Wk; RUf;fkhf
$Wjy; MFk;. tzpf eltbf;iffis ,UKiwfspy; gjpT
nra;ag;gLk;. mit 1. Xw;iwg;gjpTKiw 2.
,ul;ilg;gjpTKiw.
x xU tzpfj;jpd; vy;yh jpdjhp ghpth;j;jidfisAk;> mit
eilngWk; thpirapy; Fwpg;NgL gjpT nra;fpwJ. vdNt>
Fwpg;NgL vd;gJ ghpth;j;jidfspd; fhyf;fpuakhd
gjpTfisf; nfhz;l xU fzf;NfL vd;W tiuaWf;fg;glyhk;.
129
,ul;ilg;gjpTKiwapd;fPo; ,e;j fzf;Nfl;by;jhd; Kjd;Kjypy;
ghpth;j;jidfs; gjpT nra;ag;gLfpwJ. mjdhy;> Fwpg;NgL vd;gJ
mry; gjpNtlhFk;.
x NgNuL vd;gJ gy;NtW fzf;Ffisf; nfhz;l xU VlhFk;.
NtWtpjkhff; $wpdhy; NgNuL vd;gJ fzf;Ffspd; xU
njhFg;ghFk;. nrhj;J> ngausT my;yJ Ms;rhh; fzf;Ffs; vd xU
tzpf epWtdj;jpd; vy;yh fzf;FfisAk; ,J nfhz;Ls;sJ.
x fzf;fpay; eltbf;iffis gjpT nra;tjw;F gy;NtW
tifahd Jiz Gj;jfq;fs; gad;gLj;jg;gLfpd;wd. mit nghJthd
Fwpg;NgL kw;Wk; rpwg;Gf; Fwpg;NgL> nuhf;ff; Fwpg;NgL> ruf;Ff;
Fwpg;NgL> khw;Wr;rPl;L Fwpg;NgL Nghd;wit mlq;Fk;.
Kf;fpa thh;;j;ijfs;
x fzf;fpay; fUj;Jfs;: fzf;fpay; mwptpaYf;F Mjhukhf
cs;s mbg;gil A+fq;fs; my;yJ epiyikfs;.
x fzf;fpay; kuGfs;: fzf;fpay; mwpf;iffis jahu;
nra;Ak;NghJ fzf;fhsiu topelj;Jk; gof;ftof;fq;fs; my;yJ
ghuk;gupaq;fs;.
fzf;fpay; nfhs;iffs;: fzf;fpay; guptu;j;jidfisg; gjpT
nra;Ak;NghJ fzf;fhsu;fshy; cyfstpy; gpd;gw;wg;gLfpw
eltbf;if tpjpfs; toq;fg;gLfpd;wd.
2.12. Rakjpg;gPL tpdhf;fs; kw;Wk; gapw;rpfs;

FW tpil tpdhf;fs;
1. IAS/IFRS, tpsf;fq;fs; Mfpatw;wpd; jw;Nghija epiy vd;d?
2. fzf;fpay; Nfhl;ghLfs; kw;Wk; juq;fis NtWgLj;Jf.
3. fzf;fpay; juepiy thupaj;jpd; Nehf;fq;fis vOJf.
4. fzf;fpaypd; gy;NtW Kiwfs; ahit?
5. $l;Lg;gjpTKiw Fwpj;J rpWFwpg;G tiuf.
6. vLj;njOJjypd; rk;ke;jkhd tpjpfs; ahit?
7. eltbf;iffis nghJthd Fwpg;Ngl;by; gjpT nra;tjw;fhd
cjhuzq;fis gl;baypLf.
neL tpil tpdhf;fs;

1. gpd;tUk; fzf;fpay; fUj;Jf;fspy; VNjDk; %d;iwAk;
tpsf;fTk;:
(i) gz mstPL fUj;J
(ii) tzpf epWtdk; fUj;J
(iii) ftiy jUk; fUj;J
(iv) czu;jy; fUj;J
(v) nryT fUj;J.
2. gy;NtW fzf;fpay; rhu;e;jJ.
3. fzf;fpay; juj;ij toq;Ftjw;fhd topKiwfis tptup.
130
4. ,ul;ilg;gjpTKiwf;Fk; xw;iwg;gjpTKiwf;Fk; ,ilNa cs;s
NtWghLfs; ahit?
5. fzf;Ffspd; tiffis tpsf;fkhf tpthp.
6. gpd;tUk; gjpTf;fhd rpWFwpg;G tiuf. 1. nfhs;Kjy; Fwpg;NgL
2. tpw;gid Fwpg;NgL.


Kalyani Publishers.

131
myF – 3
,Ug;gha;T> ,Wjpf; fzf;Ffs; kw;Wk;
Nja;khdf; fzf;Ffs; jahhpj;jy;
fl;likg;G
3.0 mwpKfk;
3.1 Nehf;fq;fs;
3.2 ,Ug;gha;T jahhpj;jy;
3.3 ,Wjpf; fzf;Ffs; jahhpj;jy;
3.3.1 tpahghu fzf;F
3.3.3 cw;gj;jpf; fzf;F jahhpj;jy;
3.3.4 ,Ug;G epiyf; Fwpg;G
3.4 gpiofSk; jpUj;jKk;
3.5 Kjypd kw;Wk; tUthapd eltbf;iffs;
3.6 epiyr; nrhj;Jfs; - Nja;khd fzf;Ffs;
3.8 RUf;fk;
3.10 Rag;ghpNrhjid Nfs;tpfs; kw;Wk; gapw;rpfs;
3.0 mwpKfk;
,Jtiu ehk; tpahghu eltbf;iffis Fwpg;Ngl;by; gjpe;J
NgNul;by; vLj;njOJtij gw;wp ghh;j;Njhk; Mdhy;
eltbf;iffis gjpT nra;tJ kw;Wk; vLj;njOJtJ kl;LNk
fdpj hPjpahd Jy;ypaj;jd;ikia cWjpnra;ahJ. xt;nthU
fzf;fh ,WjpapYk; gjpT nra;ag;gl;l fzf;fpay; gjpTfspd;
ghpj;jd;ikia NrhjidapLtJ mtrpakhFk;. ,jd; fhuzkhfNt
fhye;NjhUk; ,Ug;gha;T jahh; nra;ag;gLfpwJ. ,jid
mbg;gilahf nfhz;L gpiofs; fz;Lgpbf;fg;gl;L mit
jpUj;jg;gLfpd;wJ. ,J fzf;fpay; Row;rpapd; filrpf; fl;lkhd
,Wjpf; fzf;Ffs; jahh; nra;a toptif nra;fpwJ. ,J
tpahghuj;jpd; epjp epiyia ntspg;gLj;JfpwJ. ,jp;y; tpahghu
fzf;F> ,yhg el;l fzf;F kw;Wk; ,Ug;G epiyf; Fwpg;G
Mfpatw;iw jahh; nra;tJ mtrpakhFk;. vdNt ,Wjpf;
fzf;Ffs; vd;gJ tpahghu fzf;F> ,yhg el;l fzf;F ,Ug;G
epiyf; Fwpg;G Mfpatw;iw cs;slf;fpaJ.
132
tpahghu kw;Wk; ,yhg el;l fzf;Ffs; vd;gJ
tpahghuj;jpd; ,yhgj;jd;ikia ghjpf;Fk; jfty;fspd;
njhFg;ghFk;. NtWtifapy; TWtjhapd;> ,f;fzf;fhdJ xU
Fwpg;gpl;l fhyf;fl;lj;jpd; tUgha; kw;Wk; nrytpdq;fis
cs;slf;fpajhFk;. ,f;fzf;Ffs; ,uz;L gphpTfis nfhz;lJ> (i)
tpahghu fzf;F kw;Wk; (ii) ,yhg el;l fzf;F. ,Ug;G
epiyf;Fwpg;G vd;gJ fzf;fhz;bd; gy;NtW fzf;Ffspd;
epiyia fhz;gpf;fpwJ.
,t;tifapy; ehk; Nkw;fz;l fzf;Ffis jahhpg;gJ
gw;wpAk;> gpiofs; kw;Wk; mtw;wpd; jpUj;jk;> Nja;khd fzf;Ffs;
kw;Wk; Kjypd kw;Wk; tUthapd eltbf;iffisg; gw;wpAk;
fzg;NghfpNwhk;.
3.1 Nehf;fq;fs;
,g;ghlj;ij gbj;J Kbj;jgpwF ePq;fs; gpd;tUtdtw;iw
mwpe;Jnfhs;syhk;.
x ,Ug;gha;tpid jahhpg;gjd; tpsf;fk;

x ,Wjpf;fzf;Ffis jahhpf;Fk; tpjk;
x gpiofs; kw;Wk; mitfis jpUj;jk; nra;Ak; fzf;fpay;
topfs;
x Kjypd kw;Wk; tUthapd eltbf;iffspd; tifghLfs;
x Nja;khd fzf;fpapypd; fUj;Jfs;.
3.2 ,Ug;gha;gpid jahhpj;jy;

xUNtis midj;J fzf;Ffspd; gw;W kw;Wk; tutpUg;Gfis xU
mwpf;ifapy; vOjpdhy; mJ ,Ug;gha;T vd miof;fg;gLfpwJ.
NtW thh;j;ijfspy; $Wtjhapd;> ,Ug;gha;T vd;gJ xU Fwpg;gpl;l
ehspy; gy;NtW fzf;Ffspd; ,Ug;Gfis nfhz;bUf;Fk;
xUmwpf;ifahFk;.
,Ug;gha;T jahhpg;gjd; Nehf;fq;fs;
1. fzf;fpay; gjpTfspd; fzf;fpay; rhpj;jd;ikia

Nrhjpj;jy;
,Ug;gha;thdJ fzf;fpay; gphpTfspd; Jy;ypaj;ij ghpghh;f;f
cjTfpwJ. Vnddpy; fzf;fpaypd; ,ul;ilj;jd;ik fUj;Jg;gb
tpahghu eltbf;ifapd; xt;nthU gw;Wf;Fk; ,izahd tuT
cz;L. ,Ug;gha;T vd;gJ> midj;J NgNul;L fzf;Ffspd;
,Ug;Gfis nfhz;L xU mwpf;ifahFk;> vdNt ,jd; gw;W
133
kw;Wk tuT gf;fq;fspd; $Ljy;fs; rkkhf ,Uf;Fk;. ,J
jahhpf;fg;gl;l fzf;Ffs; fzf;fpay; hPjpahf Jy;ypakhf cs;sJ
vd;gij czh;j;JfpwJ. ,Ug;gpDk; fzf;fpy; rpy gpiofs;
,Uf;fyhk;. cjhuzkhf> xU tpahghu eltbf;if KOtJkhf
gjptplg;glhky tpLg;gl;bUe;jhYk;> ,Ug;gha;tpd; ,Ug;gf;fq;fSk;
xj;Jg;NghFk;. vdpDk; jahhpf;fg;gl;l fzf;F tpioahfNt
cs;sJ. ,ijgw;wp ehk; jdpahf xU myfpy; fhzyhk;.
2. epjpepiy mwpf;iffs; jahhpf;f mbg;gil

tUtha; mwpf;if kw;Wk; ,Ug;G epiyf; Fwpg;G Nghd;w epjp epiy
mwpf;iffis jahh; nra;tjw;fk; ,Ug;gha;T mbg;gilahf
cs;sJ. ,Ug;gha;T vd;gJ xU Fwpg;gpl;l fhyf;fl;lj;jpy;
eilngw;w eltbf;iffspd; gy;NtW fzf;Ffspd; njhFg;ghFk;.
xUNtis ,Ug;gha;T jahhpf;fg;glhky; Nghdhy;> ,yhgk; gw;wpa
mwpf;iffs; kw;Wk; epWtdj;jpd; epjp epiyia fhd;gpf;Fk;
mwpf;if Nghd;w Nkw;Fwpg;gplg;gl;l ,Wjpf;fzf;Ffis jahhpg;gJ
,ayhky; NghFk;.
3. NgNul;L fzf;Ffspd; njhFg;G

Kd;dNu Fwpg;gpl;lg;gb ,Ug;gha;T vd;gJ xU Fwpg;gpl;l ehspy;
tpahghuj;jpd; gy;NtW NgNul;L fzf;Ffspd; njhFg;ghFk;.
vdNt midj;J NgNul;L fzf;FfSk; ,Ug;gha;T vd;fpw
tbtj;jpy; njhFf;gg;gLfpwJ. xU Fwpg;gpl;l fzf;fpd; epiyia
mwpe;Jnfhs;s ,Ug;gha;tpid ghh;j;jhy; NghJkhdJ. NtW
VNjDk; tptuk; Njitg;gl;lhy; kl;LNk mf;Fwpg;gpl;l NgNul;bid
ghh;f;fNtz;bapUf;Fk;.
,Ug;gha;tpid jahhpf;Fk; Kiwfs;
xU ,Ug;gha;thdJ gpd;tUk; ,uz;L tiffspy; VNjDk; xU
tifapy; jahhpf;fyhk;.
1. $Ljy; Kiw
,k;Kiwapy; NgNul;Lf;fzf;Ffspd; gw;W kw;Wk; tuT gf;fq;fspd;
$Ljy; fz;Lgpbf;fg;gl;L mit ,Ug;gha;tpd; KiwNa gw;W
kw;Wk; tuT gj;jpfspy; vLj;njOjg; gLfpd;wd. vdNt>
,k;Kiwapy; NgNul;Lf; fzf;Ffspd; nkhj;jq;fsp $l;lg;gl;lTld;
jahh; nra;ag;gLfpwJ. NgNul;L fzf;Ffis ,Ug;Gf;fl;Lk; Neuk;
kpr;rg;gLfpwJ. nghJthf tpahghu epWtdq;fs; ,k;Kiwia
gad;gLj;JtJ fpilahJ> Vnddpy; ,k;Kiwapy; jahh;
nra;ag;gLk; ,Ug;gha;gpid nfhz;L ,Wjp fzf;Ffis jahh;
nra;a KbahJ.
134
2. ,Ug;Gf; fl;Lk; Kiw
,k;Kiwapy;> NgNul;L fzf;Ffs; Kiwahf ,Ug;Gf; fl;lg;gl;L>
mg;NgNul;Lf; fzf;Ffspd; ,Ug;Gj; njhiffs; kl;LNk
,Ug;gha;tpy; vLj;J vOjg;gLfpd;wd. nghJthf ,k;KiwNa
tpahghu epWtdq;fshy; gad;gLj;jg;gLfpwJ> Vnddpy;
,k;Kiwapy; jahhpf;fg;gLk; ,Ug;gha;tpid nfhz;L ,Wjp
fzf;Ffis jahh; nra;a KbAk;.
3. $Ljy; kw;Wk; ,Ug;G fl;Lk; Kiw
,k;KiwahdJ NkNy tpthpf;fg;gl;l ,U Kiwfspd;

njhFg;ghFk;. ,k;Kiwapy; jahhpf;fg;gLk; ,Ug;gha;tpy;
NgNul;L fzf;Ffspd; gw;W kw;Wk; tuT $Ljy;fs; kw;Wk;
mtw;wpd; ,Ug;GfSk; vOjg;gLfpd;wd. ,k;Kiwapy;>
fzf;Ffs; jahhpg;gpd;NghJ nra;ag;gl;l gpiofis vspjhf
mJ ,Uf;Fk; ,lj;jpid fd;lwpa gad;gLfpwJ. vdpDk;
,J jahhpg;gjw;F mjpf NeuKk; kdpj tsKk;
Njitg;gLfpwJ.
vLj;Jf;fhl;L 3.1.
gpd;tUk; tptuq;fis nfhz;L (m) NgNuL (M) fPo;fhZk;
Kiwfspy; ,Ug;gha;tpid jahh; nra;f. (i) $Ljy; Kiw (ii)
,Ug;Gf; fl;Lk; Kiw kw;Wk; (iii) $Ljy; kw;Wk; ,Ug;Gf; fl;Lk;
Kiw.
nuhf;f fzf;F
g t
ehs; tptuk; Ng.g. ` ehs; tptuk; Ng.g. `

v v
2016 2016
Id ,Ug;G Id nfhs;Kjy;
8000 3800
1 fP/nfh 1950 1 f/F 300
4 tpIa; 300 8 ,ae;jpu 2000
15 ufpk; 1000 20 f/F 4800
18 tpw;gid 200 21 rk;gs 500
26 f/F 500 28 f/F 580
31 tl;b 31 Mde;j;
f/F fld; kPJ
tpw;gid tl;b
f/F ,Ug;G
fP/,
11980 11980
gpg; 1 ,Ug;G 580
135
fP/nfh
tl;b fzf;F
g t

v v
2016 2016
Id 31 ,Ug;G 200 Id 26 nuhf;f 200
fP/, f/F
200 200
gpg; 1 ,Ug;G 200
fP/nfh
tq;fp fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 25000 Id 31 ,Ug;G 25000
fP/nfh fP/,
25000 25000
gpg 1 ,Ug;G 25000
fP/nfh
ruf;fpUg;G fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 20000 Id 31 ,Ug;G 20000
fP/nfh fP/,
20000 20000
gpg 1 ,Ug;G 20000
fP/nfh
136
miwfyd; fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 2000 Id 1 ,Ug;G 2000
fP/nfh fP/P ,
2000 2000
gpg 1 ,Ug;G 2000
fP/nfh
fl;bl fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 10000 Id 1 ,Ug;G 10000
fP/nfh fP/P ,
10000 10000
gpg 1 ,Ug;G 10000
fP/nfh
tpIa; fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 2000 Id 4 nuhf;f 1980
fP/nfh f/F 20
js;Sgb
2000 2000
137
mzpy; fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 1000 Id 31 ,Ug;G 1000
fP/nfh fP/,
1000 1000
gpg 1 ,Ug;G 1000
fP/nfh
kJ fzf;F
g t

v v
2016 2016
Id 1 ,Ug;G 2000 Id ,Ug;G 2000
fP/nfh 31 fP/,
2000 2000
gpg 1 ,Ug;G 2000
fP/,
Mde;j; fzf;F
g t

v v
2016 2016
Id21 nuhf;f 4800 Id 1 ,Ug;G 5000
21 f/F 200 fP/nfh
js;Sgb
f/F
5000 5000
138
Kjy; fzf;F
g t

v v
2016 2016 55000
Id 1 ,Ug;G 55000 Id 1 ,Ug;G
fP/, fP/nfh
55000 55000
gpg; 1 ,Ug;G 55000
fP/nfh
ghG fld; fzf;F

g t

v v
2016 2016
Id31 ,Ug;G 10000 Id 1 ,Ug;G 10000
fP/, fP/nfh
10000 10000
gpg 1 gpg; 1 ,Ug;G 10000
fP/nfh
nfhs;Kjy; fzf;F
g t

v v
2016 2016
Id 1 nuhf;f 3800 Id vLg;G 200
1 f/F 200 31 f/F 8800
6 js;Sgb 5000 31 ,Ug;G
f/F fP/,
ghuj;
f/F
9000 9000
gpg 1 ,Ug;G 8800
fP/nfh
139
js;Sgb fzf;F
g t

v v
2016 2016
Id 4 tpIa; 20 Id 1 nfhs;Kjy; 200
31 ,Ug;G 380 21 f/F 200
fP/, Mde;j;
f/F
400 400
gpg; 1 ,Ug;G 380
fP/nfh
ghuj; fzf;F
g t

v v
2016 2016
Id31 ,Ug;G 5000 Id 6 nfhs;Kjy; 5000
fP/, f/F
5000 5000
gpg 1 gpg; 1 ,Ug;G 5000
fP/nfh
,ae;jpu fzf;F
g t

v v
2016 2016
Id 8 KNf\; 5000 Id ,Ug;G 5300
8 nuhf;f 300 31 fP/,
f/F
5300 5300
gpg 1 ,Ug;G 5300
fP/nfh
140
fld; kPJ tl;b fzf;F
g t

v v
2016 2016
Id28 nuhf;f 500 Id ,Ug;G 500
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500 500
gpg 1 ,Ug;G 500
fP/nfh
KNf\; fzf;F
g t

v v
2016 2016
Id31 ,Ug;G 5000 Id 8 ,ae;jpu 5000
fP/, f/F
5000 5000
gpg; 1 ,Ug;G 5000
fP/nfh
tpw;gid fzf;F
g t

v v
2016 2016
Id31 ,Ug;G 2100 Id ufpk; 600
fP/, 21 nuhf;f 1000
18 f/F 500
31 nuhf;f
f/F
2100 2100
gpg; 1 ,Ug;G 2100
fP/nfh
141
ufpk; fzf;F
g t

v v
2016 2016
Id12 tpw;gid 600 Id nuhf;f 300
f/F 15 f/F 300
15 thuhf;fld;
f/F
600 600
thuhf;fld; fzf;F
g t

v v
2016 2016
Id15 ufpk; 300 Id ,Ug;G 300
31 fP/,
300 300
gpg; 1 ,Ug;G 300
fP/nfh
rk;gs fzf;F
g t

v v
2016 2016
Id20 nuhf;f 2000 Id ,Ug;G 2000
f/F 31 fP/,
2000 2000
gpg; 1 ,Ug;G 2000
fP/nfh
142
vLg;G fzf;F
g t

v v
2016 2016
Id31 nfhs;Kjy; 200 Id ,Ug;G 200
f/F 31 fP/,
200
gpg; 1 ,Ug;G 200
fP/nfh
(M) (i) $Ljy; Kiw

Idthp 31> 2016k; ehsd;wa ,Ug;gha;T
tptuk; gw;W (``) tuT (``)
nuhf;f fzf;F 11980 11400
tl;b fzf;F 200
tq;fp fzf;F 25000
ruf;fpUg;G fzf;F 20000
miwfyd; fzf;F 2000
fl;bl fzf;F 10000
tpIa; 2000 2000
mzpy; 1000
kJ 2000
Mde;j; 5000 5000
Kjy; fzf;F 55000
ghG fld; fzf;F 10000
nfhs;Kjy; fzf;F 9000 200
js;Sgb fzf;F 20 400
ghuj; 5000
,ae;jpu fzf;F 5300
fld; kPjhd tl;b fzf;F 500
KNf\; 5000
tpw;gid fzf;F 2100
ufpk; 600 600
thuhf;fld; fzf;F 300
rk;gs fzf;F 2000
vLg;G fzf;F 200
nkhj;jk; 96900 96900
143
(ii) ,Ug;Gf;fl;Lk; Kiw
tptuk; gw;W (``) `)

tuT (`
nuhf;f fzf;F 580
tl;b fzf;F 200
tq;fp fzf;F 25000
ruf;fpUg;G fzf;F 20000
miwfyd; fzf;F 2000
fl;bl fzf;F 10000
mzpy; 1000
kJ 2000
Kjy; fzf;F 55000
ghG fld; fzf;F 10000
nfhs;Kjy; fzf;F 8800
js;Sgb fzf;F 380
ghuj; 5000
,ae;jpu fzf;F 5300
fld; kPjhd tl;b fzf;F 500
KNf\; 5000
tpw;gid fzf;F 2100
thuhf;fld; fzf;F 300
rk;gs fzf;F 2000
vLg;G fzf;F 200
nkhj;jk; 77680 77680
(i) $Ljy; kw;Wk; ,Ug;Gf;fl;Lk; Kiw
tptuk; $Ljy; Kiw ,Ug;Gf;fl;Lk;

Kiw
`) tuT (``)
gw;W (` gw;W tuT
(`)) (`))
144
nuhf;f fzf;F 11980 11400 11980
tl;b fzf;F 200 200
tq;fp fzf;F 25000 25000
ruf;fpUg;G fzf;F 20000 20000
miwfyd; fzf;F 2000 2000
fl;bl fzf;F 10000 10000
tpIa; 2000 2000
mzpy; 1000 1000
kJ 2000 2000
Mde;j; 5000 5000
Kjy; fzf;F 55000 55000
ghG fld; fzf;F 10000 10000
nfhs;Kjy; fzf;F 9000 200 8800
js;Sgb fzf;F 20 400 380
ghuj; 5000 5000
,ae;jpu fzf;F 5300 5300
fld; kPjhd tl;b fzf;F 500 500
KNf\; 5000 5000
tpw;gid fzf;F 2100 2100
ufpk; 600 600
thuhf;fld; fzf;F 300 300
rk;gs fzf;F 2000 2000
vLg;G fzf;F 200 200
nkhj;jk; 96900 96900 77680 77680
jq;fs; Ghpjiy Nrhjpf;f
1. ve;j fzf;fpay; VLfspd; njhFf;fg;gl;lJ ,Ug;gha;T vd

miof;fg;gLfpwJ?
2. vk;Kiwapy; jahhpf;fg;gLk; ,Ug;gha;T epjpepiy
mwpf;iffis jahh; nra;a gad;gJfpwJ?
3.3 ,Wjpf; fzf;Ffis jahh; nra;jy;

Vw;fdNt ehk; ghh;j;jg;gb jahh; nra;ag;gl;l fzf;fpay;
VLfspd; Jy;ypaj;jd;ikfis ,Ug;gha;T jahh; nra;tjd; %yk;
mwpe;Jnfhs;syhk;. fzf;fpaypd; Jy;ypaj;jd;ikia
mwpe;Jnfhz;lgpd; xt;nthU tpahghpAk; ,uz;L jfty;fis
mwpeJnfhs;s Mh;tkha; cs;sdh;. mit (i) ,Ug;gha;T jahh;
nra;ag;gl;l fhyj;jpy; mth; ,yhgk; <l;bAs;shuh my;yJ
145
el;lj;jhy; ghjpf;fg;gl;lLs;shuh? (ii) jw;NghJ tpahghuj;jpy;
mtuJ epiy vd;d? mjhtJ mtuJ epjpepiy vd;d?
tpahghuj;jpy; Vw;gl;l ,yhgk; my;yJ el;lj;jpid tpahghu
kw;Wk; ,yhg el;l fzf;Ffis jahhpg;gjd; %yk;
mwpe;Jnfhs;syhk;. (my;yJ tUgha; mwpf;if). tpahghuj;jpd; epjp
epiyia ,Ug;G epiyf; Fwpg;G jahh; nra;tjd; %yk;
mwpe;Jnfhs;syhk;. ,e;j ,U mwpf;iffSk; mjhtJ tUtha;
mwpf;if kw;Wk; ,Ug;Gepiyf; Fwpg;G Mfpait ,Wjp fzf;Ffs;
vd miof;fg;gLfpd;wd. ,Wjpf; fzf;Ffs; vd;gJ mjd;
ngaUf;Nfw;wgb fzf;fpaypd; ,Wjpapy; tpahghuj;jpd; epjp
epiyia mwpe;Jnfhs;Sk;nghUl;L jahh; nra;ag;gLtjhFk;.
,Wjpf; fzf;Ffspd; jd;ikfs;
x ,J fzf;fpaypd; ,Wjp nray;KiwahFk;.

x ,J xU Fwpg;gpl;l fhyf;fl;lj;jpy; epWtdj;jpd; ,Wjp
Kbtpid mwpe;Jnfhs;s jahh; nra;ag;gLtjhFk;.
x ,J xU Fwpg;gpl;l fhyf;fl;lj;jpy; epWtdk; <l;ba ,yhg
my;yJ el;lj;jpid kw;Wk; epjpepiyia mwpe;Jnfhs;s
fzf;fhz;bd; ,Wjpapy; jahh; nra;ag;gLk; fzf;fhFk;.
x ,J epjpepiy mwpf;iffs; vd miof;fg;gLfpd;wd.
x ,J tpahghu fzf;F> ,yhg el;l fzf;F kw;Wk; ,Ug;G
epiyf; Fwpg;G Mfpatw;iw cs;slf;fpajhFk;.
x tpahghu fzf;F nkhj;j ,yhgk; my;yJ nkhj;j el;lj;ij
fhz;gpf;fpwJ> epfu ,yhgk; my;yJ epfu el;lj;jpid ,yhg el;l
fzf;fpid jahh; nra;tjd; %yk; mwpe;Jnfhs;syhk; kw;Wk;
,Ug;Gepiyf; Fwpg;ghdJ epWtdj;jpd; nrhj;Jfs; kw;Wk;
nghWg;Gfspd; epiyia mwpe;Jnfhs;s jahh; nra;ag;gLfpwJ.
x ,yhg el;l fzf;fhdJ xU Fwpg;gpl;l fhyf;fl;lj;jpy; xU
epWtdj;jpd; ,yhgj; jd;ikapid fhz;gpf;fpwJ. ,Ug;Gepiyf;
Fwpg;ghdJ epWtdj;jpd; nghWg;Gfs;> nrhj;Jfs; kw;Wk;
chpikahsh;fspd; Kjy; Mfptw;wpd; epiyia njhptpf;fpwJ.
,Wjpf; fzf;Ffspd; Nehf;fq;fs;
,Wjpf;fzf;Ffspd; Kf;fpa Nehf;fq;fs; fPNo
jug;gl;Ls;sd.
x xU Fwpg;gpl;l fhyf;fl;lj;jpy; tpaghuj;jpd; nkhj;j kw;Wk;

epfu ,yhgq;fis mwpe;Jnfhs;s.
x xU Fwpg;gpl;l ehspy; tpahghuj;jpd; cz;iahd epjp
epiyia mwpe;Jnfhs;s
146
x tpahghuj;jpd; epjp nray;ghLfspd; kPJ jpwikahd
fl;Lg;gLfis nfhs;s
x tpahghuj;jpd; midj;J epjpapay; eltbf;iffspd;
njhFg;gpid mspf;f
x tpahghuj;jpd; nray;ghl;L KbTfis NjitahNdhUf;F
mspf;f
x fzf;NfLfspd; mbg;gilapy; mij gad;gLj;JNthh;
gy;NtW KbTfis Nkw;nfhs;s cjtpl
3.3.1 tpahghu fzf;F
tpahghu fzf;fhdJ tpahghuj;jpd; xl;Lnkhj;j Kbtpid

njhptpf;fpwJ. mjhtJ> nfhs;Kjy; kw;Wk; tpw;gid njhlh;ghd
KbTfs;. NtW tifapy; $Wtjhapd;> tpahghuj;jpd; nfhs;Kjy;
kw;Wk; tpw;gid eltbf;iffs; tpahghuj;jpw;F ,yhgfukhf
,Uf;fpd;wdth ,y;iyah vd;gij mwpe;Jnfhs;s gad;gLfpwJ.
,f;fzf;fpy;> tpw;fg;gl;l ruf;Ffspd; mlf;ftpiy
vLj;Jf;nfhs;sg;gLfpwJ> kw;nwhUGwk; tpw;gid %yk; ngwg;gl;l
tUtha; fzf;fpy; vLj;Jf;nfhs;sg;gLfpwJ. xUNtis> tpw;gid
kjpg;ghdJ> tpw;fg;gl;l ruf;fpd; mlf;ftpiyiatpl mjpfkhf
,Ue;jhy; mJ ,yhgk;> mt;thW ,y;iynadpy; mJ el;lkhFk;.
tpahghu fzf;fpd; thapyhf fz;Lgpbf;fg;gl;l ,yhgkhdJ nkhj;j
,yhgk; vd miof;fg;gLfpwJ> mNjNghy tpahghu fzf;fpd;
thapyhf fz;lwpag;gl;l el;lk; nkhj;j el;lk; vd
miof;fg;gLfpwJ.
,J fPo; fhZk; vLj;Jf;fhl;bypUe;J ed;F GhpAk;.
vLj;Jf;fhl;L 3.2
xU tpahghuj;jpd; ,Ug;gha;tpypUe;J fPNo jug;gl;Ls;s
jfty;fs; ngwg;gl;lJ.
`
nfhs;Kjy; 30000
nfhs;Kjy; jpUg;gk; 5000
tpw;gid 40000
tpw;gid jpUg;gk; 5000
tpahghuj;jpd; ,yhgk; my;yJ el;lj;jpid fz;lwpf.
147
tpil
tpahghuj;jpd; ,yhgk; my;yJ el;lj;jpid tpwgid kw;Wk;
tpw;fgl;l ruf;fpd; mlf;f tpiy Mfpatw;iw xg;gpl;L
mwpe;Jnfhs;s KbAk;. ,J fPNo jug;gl;Ls;sJ.
tptuk; njhif ` njhif

`
tpw;gid 40000
fopf;f: tpw;gid 5000 35000
jpUg;gk;
nfhs;Kjy; 30000
fopf;f: nfhs;Kjy; 5000 25000
jpUg;gk;
nkhj;j ,yhgk; 10000
njhlf;f kw;Wk; ,Wjp ruf;fpUg;G

vLj;Jf;fhl;L 3.2d; gb ehk; nfhs;Kjy; nra;ag;gl;l
midj;J ruf;FfSk; tpw;gid nra;ag;gl;lJ vd;fpw mbg;gilapy;
,yhgk; fz;lwpe;Njhk;. Mdhy; tof;fj;jpy; ,t;thW
,Ug;gjpy;iy. xU fzf;fhz;bd; ,Wjpapy; tpahghuj;jpy;
tpw;fg;glhky; cs;s ruf;Ffs; ,Uf;f tha;g;Gs;sJ. mt;thW
fzf;fhz;bd; ,Wjpapy; tpw;fg;glhky; cs;s ruf;fpUg;G ,Wjp
ruf;fpUg;G vd miof;fg;gLfpwJ. me;j ,Wjp ruf;fpUg;G mLj;j
Mz;bd; njhlf;f ruf;fpUg;ghFk;. cjhuzkhf> xU tpahghup
2017k; Mz;bd; ,Wjpapy; tpw;fg;glhky; cs;s ruf;fhf ` 5000
itj;jpUe;jhh;> ,J mt;thz;bd; ,Wjp ruf;fpUg;G vd
miof;fg;gLfpwJ. 2018k; Mz;by; ,e;j ` 5000 kjpg;Gf;s
ruf;fpUg;ghdJ njhlf;f ruf;fpUg;G vd;W miof;fg;gLfpwJ.
tpahghu fzf;fpd; %ykhf tpaghuj;jpd; ,yhgk; my;yJ el;lk;
fzf;fpLk;NghJ ,e;j njhlf;f kw;Wk; ,Wjp ruf;fpUg;Gfs;
fzf;fpy; vLj;Jf;nfhs;sg;gLfpwd. ,J fPo; fhZk;
vLj;Jf;fhl;bd; thapyhf ed;F tpsq;Fk;.
vLj;Jf;fhl;L 3.3
gpd;tUk; tptuq;fspypUe;J xU tpahghhpapd; 2017k;
Mz;Lf;fhd ,yhgk; my;yJ el;lj;jpid fz;lwpf.
148
`
1.1.2017 md;W ruf;fpUg;G 10000
,t;thz;bd; nfhs;Kjy; 40000
,t;thz;bd; nfhs;Kjy; jpUg;gk; 3000
,t;thz;bd; tpw;gid 60000
,t;thz;bd; tpw;gid jpUg;gk; 10000
31.12.2017 md;W ruf;fpUg;G 15000
tpil
tptuk; njhif ` njhif

`
tpw;gid 60000
fopf;f: tpw;gid jpUg;gk; 10000 50000
tpw;fg;gl;l nghUspd;
mlf;ftpiy 10000
njhlf;f ruf;fpUg;G 35000
$l;Lf: epfu nfhs;Kjy;
(40000-5000)
45000
fopf;f: ,Wjp ruf;fpUg;G 15000 30000
nkhj;j ,yhgk; 20000
nfhs;Kjy; kPjhd nryTfs; ,ju Nkw;fz;l vLj;Jf;fhl;bd;gb>

tpahghup ruf;fpid tpahghuj;jpy; tpw;gjw;fhf nfhz;LtUtjw;nfd
vt;tpj nryTfSk; nra;atpy;iy vd nfhs;sg;gl;lJ. vdpDk;
xU tpahghhp ruf;fpid nfhs;Kjy; nra;tjw;nfd gy;NtW
nryTfis nra;fpwhh; kw;Wk; mr;ruf;fpid tpahghuj;jpw;F
nfhz;LtUtjw;Fk; gy;NtW nryTfis nra;fpwhh;. nfhs;Kjy;
nra;ag;gl;l ruf;fpw;F mspf;fg;gl;l ,ilj;jufUf;fhd fopT>
tpahghuj;jpw;F ruf;fpid nfhz;LtUtjw;F nra;ag;gl;l Vw;wpnry;
fl;lzk;> ruf;fpid Vw;wTk; ,wf;fTk; nra;ag;gl;l $yp
Nghd;wit ,t;tif nryTfspy; mlq;Fk;. ,t;tidj;J
nryTfSk; tpw;fg;gl;l ruf;fpd; mlf;f tpiyapid mjpfhpf;fpwJ.
vdNt ,r;nryTfs; nfhs;Kjy; nra;Ak; nryTfSf;fhd mlf;f
tpiyAld; Nrh;f;fg;gLfpwJ. NtW tifapy; $Wtjhapd;
tpw;fg;gl;l ruf;fpd; mlf;f tpiy fPo;fz;lthW fzf;fplg;gLfpwJ.
tpw;fg;gl;l ruf;fpd; mlf;f tpiy =
njhlf;f ruf;fpUg;G + epfu nfhs;Kjy; + nfhs;Kjy;
kPjhd nryTfs; - ,Wjp ruf;fpUg;G
149
Nkw;fz;lthW fzf;fplg;gl;l tpw;fg;gl;l ruf;fpd; mlf;f
tpiyahdJ tpahghuj;jpd; tpw;gid kjpg;Gld; xg;gplg;gl;L
tpahghuj;jpd; ,yhgk; my;yJ el;lk; fzf;fplg;gLfpwJ. ,J
fPo;fhZk; vLj;Jf;fhl;bypUe;J njspthfpwJ.
vLj;Jf;fhl;L 3.4
gpd;tUk; tptuq;fspypUe;J nfhs;Kjy; nra;ag;gl;l ruf;fpd;
mlf;f tpiy> tpw;gid nra;ag;gl;l ruf;fpd; mlf;f tpiy>
tpw;fg;glhky; cs;s ruf;fpd; mlf;f tpiy kw;Wk; nkhj;j
`
nfhs;Kjy; (3000 nghUl;fs;) 25000
Vw;wpr;nry; nryT 1000
cs;Sh; thp 1000
rk;gsk; 2500
fil thlif 500
gz;lfrhiy thlif 500
kpd;rhu nryTfs; 600
efuhl;rp thp 200
vOJnghUl;fs; 250
miwfyd; (vjph;Nehf;Fk; taJ 5 12000
Mz;Lfs;) 32000
tpw;gid (2700 nghUl;fs;)
,yhgk; Mfpatw;iw fz;lwpf.
tpil
tptuk; njhif `
nfhs;Kjy; nra;ag;gl;l ruf;fpd; mlf;f tpiy
cs;slf;fq;fs;
nfhs;Kjy; 25000
Vw;wpr; nry; nryT 1000
cs;Sh; thp 1000
27000
tpw;fg;gl;l ruf;fpd; mlf;f tpiy
thq;fg;gl;l 3000 nghUl;fspd; mlf;f tpiy 27000
xU nghUspd; mlf;f tpiy 9
tpw;fg;gl;l 2700 nghUl;fspd; mlf;f tpiy 24300
nkhj;j ,yhgk;
tpw;fg;gl;l 2700 nghUl;fspd; tpw;gid kjpg;G 32000
tpw;fg;gl;l ruf;fpd; mlf;f tpiy 24300
7700
tpw;fg;glhky; cs;s ruf;fpd; mlf;f tpiy
` 9 tPjk; 300 nghUl;fs; 2700
150
miwfyd; kPjhd Nja;khdk; cl;gl ,ju nrytpdq;fs;
(nkhj;jkhf ` 6950) tpahghuj;jpd; epfu ,yhgk;
fz;lwpag;gLk;NghJ fzf;fpy; vLj;Jf;nfhs;sg;glNtz;Lk;. epfu
,yhgk; gw;wp ,e;j ghlj;jpd; gpd;dh; ghh;g;Nghk;.
tpahghu fzf;F jahh; nra;tjd; rkd;ghL
Nkw;fz;l gf;fq;fspy; cs;s vLj;Jf;fhl;Lfspd;
mbg;gilapy; tpahghu fzf;fpid jahh; nra;a fPo;fhZk;
rkd;ghL cUthf;fg;gl;Ls;sJ.
nkhj;j ,yhgk; = tpw;gid – tpw;gid nra;ag;gl;l ruf;fpd;
mlf;f tpiy
tpw;gid nra;ag;gl;l ruf;fpd; mlf;f tpiy =
njhlf;f ruf;fpUg;G + nfhs;Kjy; + Neub nryTfs; - ,Wjp
ruf;fpUg;G
vdNt> nkhj;j ,yhgk; = tpw;gid – (njhlf;f ruf;fpUg;G
+ nfhs;Kjy; + Neub nryTfs; -
,Wjp ruf;fpUg;G)
my;yJ
nkhj;j ,yhgk; = (tpw;gid + ,Wjp ruf;fpUg;G) – (njhlf;f
ruf;fpUg;G + nfhs;Kjy; + Neub
nryTfs;)
Neub nryTfs; vd;fpw gjk;> ruf;F nfhs;Kjypd; kPjhd
nryTfs;> mtw;iw tdpf tshfj;jpDs; nfhz;LtUtjw;fhd
nryTfs; kw;Wk; mtw;iw tpw;gid nra;a VJthf nra;ag;gLk;
nryTfs; Mfpatw;iw cs;slf;fpaJ. ,tw;Wf;fhd
cjhuzq;fshtd> Vw;wpr;nry; nryTfs;> cs;Sh; thp> ,wf;Fkjp
fl;lzk;> nghUl;fis jahhpg;gjd; nryTfs; Nghd;wit mlq;Fk;.
Nkw;fz;l rkd;ghLfspd; mbg;gilapy; xU tpahghu

fzf;fpid fPo;fz;l gbtj;jpy; jahh; nra;ayhk;.
151
…… Mz;Lf;fhd tpahghu fzf;F
njhif njhif
tptuk; tptuk;
` `
njhlf;f …… tpw;gid ……
ruf;fpUg;G …… fopf;f: jpUg;gk; …… ……
nfhs;Kjy; …… …… ,Wjp ……
fopf;f: jpUg;gk; …… ruf;fpUg;G ……
Neub nryTfs; …… nkhj;j el;lk;*
nkhj;j
,yhgk;*
…… ……
* VNjDk; xU njhif kl;LNk ,Uf;Fk;.
vLj;Jf;fhl;L 3.5
gpd;tUk; tptuq;fspypUe;J jpU uNk\; mth;fspd;
31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu fzf;fpid
jahh; nra;f.
` `
nfhs;Kjy; 10000 $yp 4000
nfhs;Kjy; jpUg;gk; 2000 Vw;wpr; nry; nryTfs; 2000
tpw;gid 20000 1.1.2017 md;W 4000
tpw;gid jpUg;gk; 5000 ruf;fpUg;G 6000
31.12.2017 md;W
ruf;fpUg;G
tpil
31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu fzf;F
njhif njhif
tptuk; tptuk;
` `
njhlf;f 4000
ruf;fpUg;G 10000 tpw;gid 20000
nfhs;Kjy; 2000 8000 fopf;f: jpUg;gk; 5000 15000
fopf;f: jpUg;gk;
$yp 4000 ,Wjp 6000
Vw;wpr; nry; 2000 ruf;fpUg;G
nryT 3000
nkhj;j ,yhgk;
21000 21000
152
tpahghu fzf;F njhlh;ghd Kf;fpa Fwpg;Gfs;
1. ruf;fpUg;G
2. ruf;fpUg;G vd;gJ xU Fwpg;gpl;l ehspy; tpahghuj;jpy;
tpw;fg;glhky; ,Uf;Fk; nghl;fis Fwpf;Fk;. ruf;fpUg;G
,Utifg;gLk;.
3. (i) njhlf;f ruf;fpUg;G (ii) ,Wjp ruf;fpUg;G
4. njhlf;f ruf;fpUg;G vDk; gjkhdJ xU tpahghuj;jpy;
fzf;fhz;bd; njhlf;f ehsd;W tpw;fg;glhky; ,Uf;Fk;
ruf;fpUg;gpd; kjpg;gpid Fwpf;Fk;. ,J tpahghu fzf;fpd;
gw;W gf;fk; fhz;gpf;fg;gLk;.
5. ,Wjp ruf;fpUg;G vDk; gjkhdJ xU tpahghuj;jpy;
fzf;fhz;bd; ,Wjp ehsd;W tpw;fg;glhky; ,Uf;Fk;
ruf;fpUg;gpd; kjpg;gpid Fwpf;Fk;. ,Wjp ruf;fpUg;ghdJ
tpahghuj;jpd; mt;thz;Lf;fhd fzf;NfLfs; Kbf;fg;gl;l
gpwF fzf;fplg;gLfpwJ. ,Wjp ruf;fpUg;gpid gpd;tUk;
tifapy; Fwpg;Ngl;by; gjpT nra;ayhk;.
6. ,Wjp ruf;fpUg;G fzf;F g
7. tpahghu fzf;F
8. ,Wjp ruf;fpUg;ghdJ tpahghu fzf;fpd; tuT gf;fk;
fhz;gpf;fg;gLfpwJ NkYk; ,J ,Ug;G epiyf; Fwpg;gpd;
nrhj;Jf;fs; gf;fk; fhz;gpf;fg;gLfpwJ. ,J gw;wp gpd;dh;
tpsf;fg;gLk;. xU fzf;fhz;bd; ,Wjp ruf;fpUg;ghdJ
mLj;j fzf;fhz;bd; njhlf;f ruf;fpUg;ghFk;. vdNt
njhlf;f ruf;fpUg;ghdJ ,Ug;gha;tpd; gw;W gf;fk;
fhz;gpf;fg;gLfpwJ.
9. ruf;fpUg;gpid fz;lwpa gpd;tUk; rkd;ghLfs;
gad;gLj;jg;gLfpd;wd.
njhlf;f ruf;fpUg;G tpw;fg;gl;l ruf;fpd; mlf;f tpiy + ,Wjp
= ruf;fpUg;G – nfhs;Kjy; nra;ag;gl;l
ruf;fpd; mlf;f tpiy
,Wjp ruf;fpUg;G = njhlf;f ruf;fpUg;G + nfhs;Kjy;
nra;ag;gl;l ruf;fpd; mlf;f tpiy –
153
tpw;fg;gl;l ruf;fpd; mlf;f tpiy
10. vLj;Jf;fhl;L 5.6 y; nfhLf;fg;gl;l tptuq;fspd;
mbg;gilapy; ,t;tpU ruf;fpUg;gpd; kjpg;G fPo; fz;lthW
fzf;fplg;gLfpwJ.
njhlf;f tpw;fg;gl;l ruf;fpd; mlf;f
ruf;fpUg;G = tpiy + ,Wjp ruf;fpUg;G –
nfhs;Kjy; nra;ag;gl;l ruf;fpd;
mlf;f tpiy
= 12000 + 6000 – 14000 = ` 4000
,Wjp ruf;fpUg;G njhlf;f ruf;fpUg;G +
= nfhs;Kjy; nra;ag;gl;l ruf;fpd;
mlf;f tpiy – tpw;fg;gl;l
ruf;fpd; mlf;f tpiy
= 4000 + 14000 – 12000 = ` 6000
,Wjp ruf;fpUg;gpid kjpg;gply;
nghJthf ,Wjp ruf;fpUg;ghdJ mlf;f tpiy my;yJ re;ij

kjpg;G ,tw;wpy; vJ FiwNth mjd; mbg;gilapy;
kjpg;gplg;gLfpwJ. vdNt> tpw;fg;glhky; tpahghuj;jpy; ,Uf;Fk;
ruf;fpd; kjpg;gpid kjpg;gpLk;NghJ mjpf ftdj;Jld;
nra;aNtz;Lk;. ruf;fpd; re;ij kjpg;ghdJ ,Ug;Gepiyf; Fwpg;G
jahhpf;fg;gLk; ehsd;W vLj;Jf;nfhs;sg;glNtz;Lk;. ,Wjp
ruf;fpUg;ghdJ ,tw;wpd; Fiwthd kjpg;gpy; fzf;fplg;gl
Ntz;Lk;. cjhuzkhf> xU tpahghuj;jpy; tpw;fg;glhky; ,Uf;Fk;
ruf;fpd; kjpg;ghdJ ` 11000> ,Ug;Gepiyf; Fwpg;G jahh;
nra;ag;gLk; ehsd;W mjd; re;ij kjpg;ghdJ ` 10000>
,e;epiyapy; ,Wjp ruf;fpUg;gpd; kjpg;ghdJ ` 10000. ,J
fzf;fpaypd; fUj;Jf;fs; mbg;gilapy; nra;ag;gLfpwJ> mjhtJ
vjph;Nehf;Fk; el;lj;jpid fzf;fpy; nfhs;tJ Mdhy; vjph;Nehf;Fk;
,yhgk; fzf;fpy; nfhs;sg;glhJ.
11. nfhs;Kjy;
nfhs;Kjy; vd;fpw gjk; nuhf;fk; kw;Wk; fld; nfhs;Kjy;fis
cs;slf;fpaJ. ruf;F vd;gJ tpw;gjw;fhf nfhs;Kjy; nra;ag;gLk;
ruf;fpid Fwpf;Fk;. tpahghuj;jpy; epue;jukhf gad;gLj;Jk;nghUl;L
thq;fg;gLk; miwfyd;> ,ae;jpuk; Nghd;w nrhj;Jf;fs;
154
nfhs;Kjypy; mlq;fhJ. mNjNghy> vOJnghUs; Nghd;W
tpahguj;jpw;fhf gad;gLj;Jk;nghUl;L thq;fg;gLk; rpy
nghUl;fSk; nfhs;Kjypy; mlq;fhJ. xUNtis chpikahsh; jd;
nrhe;j NjitfSf;fhf tpahghuj;jpypUe;J vLj;Jf;nfhs;sg;gLk;
ruf;Ffis nfhs;KjypypUe;J fopj;J mthpd; vLg;G fzf;fpy;
vLj;J nry;yNtz;Lk;. mjw;fhd Fwpg;Ngl;Lg; gjpT gpd;tUkhW.
vLg;G fzf;F g nfhs;Kjy; fzf;F
mNjNghy> ruf;Ffs; tpw;gid Nkk;ghl;bw;fhf ,ytr khjphpfshf
nfhLf;fg;gLk;NghJ> mt;thW nfhLf;fg;gl;l ruf;fpd; kjpg;G
nfhs;KjypypUe;J fopf;fg;gl;L tpsk;ru nrytpy; Nrh;f;fg;gLk;.
,jw;fhd Fwpg;Ngl;L gjpT fPNo nfhLf;fg;gl;Ls;sJ.
tpsk;gu nryT fzf;F g nfhs;Kjy; fzf;F
nfhs;Kjy; njhif vd;gJ chpikahsuhy; thq;fg;gl;l epfu
nfhs;Kjiy Fwpf;Fk;. epfu nfhs;Kjy; vd;fpu gjk;
nfhs;KjypypUe;J ruf;fspg;NghUf;f jpUg;gg;gl;l ruf;fpd; kjpg;ig
fopj;jgpd; cs;s nfhs;Kjy; njhifia Fwpf;Fk;. NtW tifapy;
$Wtjhapd;> nkhj;j nfhs;KjypypUe;J nfhs;Kjy; jpUg;gj;jpid
fopj;j gpd; cs;s epfu nfhs;Kjy; njhifia tpahghu fzf;fpy;
gjpag;gLk;.
1. tpw;gid
tpw;gid vd;fpw gjk; nuhf;f tpw;gid kw;Wk; fld; tpw;gid
Mfpatw;iw Nrh;j;Nj Fwpf;fpwJ. nkhj;j tpw;gid vd;gJ tpahghu
fzf;fpd; cs; gj;jpapy; fhz;gpf;fg;gl;L mjpypUe;J tpw;gid
jpUg;gk; fopf;fg;gLfpwJ. epfu tpw;gidahdJ tpahghu fzf;fpd;
ntspg; gj;jpapy; fhz;gpf;fg;gLfpwJ. fzf;fhz;bd; ,Wjpapy;
tpw;fg;gl;L Mdhy; mDg;gg;glhj tpw;gidia gjpT nra;Ak;NghJ
kpFe;j ftdk; Njit. ,t;thW nra;ag;gl;l tpw;gidahdJ
tpw;gid njhifapy; Nrh;f;fg;gl;LtpLk;> Mdhy; ,j;njhif
Mz;LWjpapy; cs;s ,Wjp ruf;fpUg;gpy; Nrh;f;fg;glhky; cs;sjh
vd;gij cWjpnra;Jnfhs;s Ntz;Lk;.
tpw;gid vd;gJ tpw;gid thp fopj;jgpd; cs;s epfu tpw;gidia

gjpT nra;a Ntz;Lk;. cjhuzkhf> xU nghUs; ` 50f;F
tpw;fg;gLfpwJ vdpy;> mjw;fhd tpw;gid thp 10 rjtPjk; vdpy;>
tpw;gid vd;gJ epfu kjpg;ghd ` 45 vd gjpT nra;ag;gl
Ntz;Lk;/ ,ae;jpuk;> epyk; kw;Wk; fl;llk; Nghy NtW rpy
nrhj;Jfis tpw;why; mit tpahghu fzf;fpy;
nfhz;Lnry;yg;gLk; tpw;gidapy; Nrh;f;fg;glf; $lhJ.
2. $yp
$yp vd;gJ xU Neub nrythf vLj;Jf;nfhs;sg;gl;L mJ
tpahghu fzf;fpd; gw;W gf;fj;jpy; gjpT nra;ag;gLfpwJ.
155
,Ug;gha;tpy; $yp kw;Wk; rk;gsk; Mfpait xNu njhifahf
nfhLf;fg;gLk;NghJ> ,ij tpahghu fzf;fpy; gjpT nra;tjpy;
rpwpJ rpf;fy; Vw;gLfpwJ. ,J tpahghu fzf;fpNyNa gjpT
nra;ag;gLfpwJ. vdpDk; ,j;njhif rk;gsk; kw;Wk; $yp vd
jug;gLkhapd; mJ ,yhg el;l fzf;fpy; gjpT nra;ag;gLfpwJ.
Mdhy; cz;ikapy; ,r;rpf;fy; Vw;gLtjpy;iy> Vnddpy;
chpikahsh; me;j nrythd $yp kw;Wk; rk;gsk; vd;gJ vjw;fhf
nrytplg;gl;lJ vd;gij ed;fwpthh;. Mdhy; khzth;fs; Njh;tpy;
vOJtjw;F Nkw;fz;l fUj;Jfs; cjtpahf ,Uf;Fk;. mjhtJ
$yp kw;Wk; rk;gsk; vd;gJ tpahghu fzf;fpYk; rk;gsk; kw;Wk;
$yp vd;gJ ,yhg el;l fzf;fpYk; vLj;njOjg;gl Ntz;Lk;.
tpahghuj;jpy; ePz;l fhyj;jpw;f gad;gLj;Jk; tifapy; thq;fk;
nrhj;Jfshd ,ae;jpuk; Nghd;wtw;Wf;fhf nra;ag;gl;l $yp vDk;
nryT> fl;llk; fl;Ltjw;fhf nra;ag;gLk; $yp Nghd;wit $yp
fzf;fpy; vOjg;glf;$lhJ. ,it me;je;j nrhj;Jf; fzf;fpy;
vOjg;glNtz;Lk;.
3. Rq;f kw;Wk; ,wf;Fkjp thp

xUNtis ruf;Ffs; ntspehLfspypUe;J thq;fg;gl;lhy; mjw;nfd
Rq;f kw;Wk; ,wf;Fkjp thpfs; fl;lg;gl Ntz;Lk;. ,r;nryTfs;
tpahghu fzf;fpy; vLj;J vOjg;gl Ntz;Lk;.
4. Vw;wpr;nry; nryTfs;
nfhs;Kjy; kPjhd Vw;wpr; nryTfs; Neub nrythf nfhs;sg;gl;L

mit tpahghu fzf;fpd; gw;W gf;fj;jpy; vOjg;gl Ntz;Lk;.
Mdhy; tpw;gid kPjhd Vw;wpr;nry; nryTfs; kiwKf nrythf
nfhs;sg;gl;L mit ,yhg el;l fzf;fpy; vOjg;gl Ntz;Lk;.
nfhs;Kjy; kPjhd Vw;wpr;nry; nryTfSf;F ‘cs; Vw;wp nry;’ vdk;
gjKk; tpw;gid kPjhd Vw;wpr; nryTfSf;F ‘ntsp Vw;wpnry;
nryT’ vd;fpw gjKk; gad;gLj;jg;gLfpd;wd.
5. chpikj; njhif
chpikj; njhif vd;gJ xU chpikia gad;gLj;Jk;nghUl;L mjd;

chpikahsUf;F mspf;fg;gLk; njhifahFk;. cjhuzkhf> xU tpahghu
epWtdh; epyf;fhp ntl;b vLf;Fk;nghUl;L epyj;jpd; chpikahsUf;F
nfhLf;Fk; njhif chpikj; njhifahFk;. mNj Nghy
chpikj;njhifahdJ fhg;Ghpik itj;jpUg;gthpd; chpikahsUf;Fk;
mspf;fg;gLfpwJ. ,J nghJthf Neub nrythf vLj;Jf;nfhs;sg;gl;L
mJ tpahghu fzf;fpd; gw;W gf;fk; gjpag;gLfpwJ. vdpDk; Gj;jfj;ij
vOjpatUf;F nfhLf;fg;gLk; chpikj;njhif tpw;gid
njhlh;Gilajhjjhy; mr;rkak; ,t;Thpikj;njhifahdJ kiwKf
nrythf nfhs;sg;gl;L mJ ,yhg el;l fzf;fpy; vOjg;gLfpwJ.
156
vhpthA> kpd;rhuk;> ePh;> vhpnghUs; Nghd;w nryTfs; Neub nryTfshFk;>
vdNt ,it tpahghu fzf;fpd; gw;W gf;fk; vOjg;gLfpwJ.
6. fl;Lkhd nghUl;fs;
nghUl;fis thq;fp mtw;iw tpahghuk; nra;Ak; ,lj;jpw;F
vLj;Jnry;Yk;nghUl;L fl;Lkhdk; nra;tjw;fhf nra;ag;gLk;
fl;Lkhd nghUs; nryTfs; Neub nryTfshFk;> vdNt ,it
tpahghu fzf;fpd; gw;W gf;fk; gjpag;gLfpwJ. vdpDk; cw;gj;jp
nra;ag;gl;l nghUl;fis Efh;NthUf;F tpw;gid nra;Ak;nghUl;L
nra;ag;gLk; fl;Lkhd nghUl;fs; njhlh;Gila nryTfs; kiwKf
nryTfshFk;> vdNt ,it ,yhg el;l fzf;fpy; vOjg;gLfpwJ.
,Wjpg; gjpTfs;
,Wjpg; gjpTfs; vd;gd fzf;fhz;bd; ,Wjpapy; gy;NtW
fzf;Ffis Kbf;Fk;nghUl;L nra;ag;gLtjhFk;. ,g;gjpTfs;
tUtha;> nrytpdk;> Mjhak;> el;lk; Nghd;w gy;NtW fzf;Ffis
Kbg;gjw;fhf nra;ag;gLfpwJ. NtW tifapy; $Wtjhapd;>
tpahghu kw;Wk; ,yhg el;l fzf;Ffs; njhlh;Gila gy;NtW
fzf;Ffis Kbf;Fk;nghUl;L ,t;tpWjpg; gjpTfs;
nra;ag;gLfpd;wd. nrhj;J nghWg;Gfs; fzf;Ffs; ,t;thW
Kbf;fg;gLtjpy;iy khwhf mit mLj;j fzf;fhz;bw;F
vLj;Jnry;yg;gLfpd;wd. mjhtJ> ,Ug;Gepiyf; Fwpg;G
njhlh;Gila fzf;FfSf;F ,Wjpg; gjpTfs;
nra;aag;gLtjpy;iy.
,Wjpg; gjpT vd;fpw fUj;J kpf vspikahdjhFk;. xU
fzf;fhdJ gw;W ,Ug;G fhz;gpf;Fkhdhy; mJ Kbf;Fk;nghUl;L
tuT nra;ag;gLfpwJ. cjhuzkhf> nfhs;Kjy; fzf;F
Kbf;fg;gLkhapd;> mf;fzf;F tuT itf;fg;gLfpwJ> ,r;rkak;
,f;fzf;fhdJ Kbf;fg;gl;LtpLk;> Vnddpy; ,f;fhdJ gw;wpUg;G
fhd;gpj;jpUf;Fk;. ,jpy; tpahghu fzf;fhdJ gw;W nra;ag;gLk;.
,Wjpg; gjpTfs; Kiwahd Fwpg;Ngl;by; gjpag;gLfpwJ. xU
fzf;fhsuhy; tpahghu fzf;F jahhpf;Fk;NghJ nra;ag;gLk;
gy;NtW ,Wjpg; gjpTfs; fPNo jug;gl;Ls;sd.
(i) tpahghu fzf;F g

ruf;fpUg;G fzf;F (njhlf;fk;)
nfhs;Kjy; fzf;F
tpw;gid jpUg;g fzf;F
Vw;wpnry; nryT fzf;F
Rq;f thp fzf;F
(ii) tpw;gid fzf;F g
157
nfhs;Kjy jpUg;g fzf;F g
ruf;fpUg;G fzf;F (,Wjp) g
tpahghu fzf;F
xUNtis tpahghu fzf;fpd; tuT gf;f $Ljy; mjd;
gw;W gf;f $Ljiy tpl mjpfkhf ,Ue;jhy; me;j NtWghL
nkhj;j ,yhgk; vdg;gLk;. mt;thW ,y;yhky; tpahghu fzf;fpd;
gw;W gf;f $Ljy; mjd; tuT gf;f $Ljiy tpl mjpfkhf
,Ue;jhy; me;j NtWghL nkhj;j el;lk; vdg;gLk;. tpahghu
fzf;fpy; fz;lwpag;gLk; nkhj;j ,yhgk; my;yJ nkhj;j
el;lkhdJ ,yhg el;l fzf;fpw;F vLj;J nry;yg;gLfpwJ.
tpahghu fzf;fpd; Kf;fpaj;Jtk;
tpahghu fzf;fhdJ xU tpahghupf;F gpd;tUk; jfty;fis
jUfpwJ.
1. tpahghu fzf;fpy; fhz;gpf;fg;gLk; epWtdj;jpd; nkhj;j

,yhgkhdJ xU tpahghhp jdJ tpahghuj;jpy; nra;ag;gLk;
mjpfgl;r ,af;f nryTfis njhptpf;fpwJ. nfhs;Kjy;
nra;ag;gLk; nghUl;fspd; mlf;f tpiy kw;Wk; re;ijapy;
tpw;fg;gl Ntz;ba nghUl;fspd; tpiy Mfpait re;ijahy;
KbT nra;ag;gLfpd;wd> ,it tpahghhpapd; fl;Lg;ghl;bw;Fs;
,y;iy. mth; jdJ ,af;f nryTfis kl;LNk;
fl;Lg;gLj;jKbAk;. cjhuzkhf> xU nghUspd; nfhs;KjYf;fhd
mlf;f tpiyahdJ ` 10 kw;Wk; mJ re;ijapy; ` 15f;F
tpw;fg;gLfpwJ vdpy;> xt;nthU nghUSf;fhd nkhj;j ,yhgkhdJ
` 5 MFk;. xUNtis tpahghup xU Mz;by; 1000 nghUl;fis
re;ijapy; tpw;gnjd jpl;lkpUfpwhh; vdpy;> mtuJ nkhj;j ,yhgk;
` 5000 vd ,Uf;Fk;. mthpd; ,ju nryTfs; ` 5000f;Fs;
,Ue;jhy; kl;LNk mth; jdf;nfd VNjDk; Nrkpf;f KbAk;.
2. mth; nkhj;j ,yhg tpfpjj;jpid fzf;fplyhk; NkYk;

mij Ke;ja Mz;Lfspd; tpfpjj;Jld; xg;gpl;L tpahghuj;jpd;
jpwid mstplyhk;. nkhj;j ,yhg tpfpjj;jpy; FiwT Vw;gbd;>
nfhs;Kjy; kPjhd mlf;f tpiyapy; Vw;wk; Vw;gl;bUf;fyhk;
my;yJ tpw;gid tpiyapy; FiwT Vw;gl;bUf;fyhk; my;yJ
,uz;LNk Neh;e;jpUf;fyhk;. nkhj;j ,yhgj; khw;wk; ,y;iynadpy;>
mth; $Ljy; tpw;gid nra;a js;sg;gLfpwhh;> mr;rkak; mth;
Kd;igtpl Fiwe;j tpiyapy; nghUl;fspd; tpiyia
eph;zapf;fyhk;. nkhj;j ,yhgj;jpid cah;j;j KbahtpbYk; mth;
nkhj;j ,yhg njhifia Fiwahky; ghh;j;Jf;nfhs;syhk;.
158
3. ,U NtW fhyf;fl;lj;jpy; cs;s ruf;fpUg;gpd; kjpg;Gfis
xg;gpLk;NghJ mth; Njitapy;yhky; tpahghu epjpapid
ruf;fpUg;gpy; Klf;fp itg;gij jtph;f;fyhk;.
4. mth; Gjpa nghUspid re;ijapy; mwpKfg;gLj;Jk;NghJ>

nfhs;Kjy; nra;ag;gl;l nghUspd; mlf;f tpiyAld; mth;
tpUk;Gk; tPjj;jpy; ,yhgj;jpid Nrh;j;J tpw;gid tpiyia
KbT nra;ayhk;. cjhuzkhf> xU tpahghhp fle;j
fhyq;fspy; nkhj;j ,yhg tpfpjj;jpid 20 rjtPjk; vd;fpw
mstpy; guhkhpf;fpwhh; vdpy;> mth; re;ijapy; ` 100 vd;fpw
mlf;f tpiyAs;s xU Gjpa nghUspid mwpKfk;
nra;Ak;NghJ mjd; tpw;gid tpiyia ` 125 vd eph;dak;
nra;fpwhh;> mththW nra;ak;NghJ mthpd; nkhj;j ,yhgk;
20 rjtPjk; vd;fpw mstpNyNa ,Uf;Fk;.

tpahghu fzf;fhdJ> xU tpahghuj;jpy; nghUl;fs;
nfhs;Kjy; kw;Wk; tpw;gidahy; Vw;gl;l nkhj;j ,yhgk; my;yJ
nkhj;j el;lj;jpid njhptpf;fpwJ. ,J mt;thz;by;
tpahghuj;jpid elj;Jtjw;fhf nra;ag;gl;l ,ju ,af;f
nryTfis fUj;jpy; nfhs;tjpy;iy. cjhuzkhf> mth;
tpw;gidf;fhd Mizfis ngWtjw;Fk; mjid
epiwNtw;Wtjw;Fk;> nfhs;if KbTfis vLj;J mtw;iw
nray;gLj;Jtjw;fk; mYtyfk; xd;iw eph;tfpf;f Ntz;bAs;sJ.
mjw;fhf Nkw;nfhs;sg;gLk; midj;J nryTfSk; ,yhg el;l
fzf;fpy; gjpag;gLfpwJ. ,tw;iw jtpu> tpahghup NtW rpy
tUtha;fis ngwyhk;. cjhuzkhf> mth; jdJ tpahghu
tshfj;jpypUe;J thlif tUtha; ngwyhk;. mth; tpahghuj;jpy;
cs;s cghp epjpapid KjyPLfs; nra;J mtw;wpypUe;J tl;bNah
my;yJ gq;fhjhaNkh ngwyhk;. mth; tpahghuj;jpd; thapyhf
<l;ba cz;ikahd ,yhgj;ij fz;lwpa> Nkw;fz;l midj;J
nrytpdq;fs; kw;Wk; tUtha; Mfpait fzf;fpy;
vLj;Jf;nfhs;sg;gl Ntz;Lk;. ,tw;iw fzf;fpy; vLj;Jf;nfhz;L
,yhg el;l fzf;fpy; epfu ,yhgk; my;yJ epfu el;lj;jpid
fz;lwpayhk;. ,f;fzf;fhdJ nghJthf gpd;tUk; gbtj;jpy;
jahhpf;fg;gLfpwJ.
159
…. ehSld; KbtilAk; Mz;Lf;fhd ,yhg el;l fzf;F
g t
tpguk; ` tpguk; `
nkhj;j ,yhgk; fP/nfh* ….. nkhj;j el;lk; fP/nfh …..
rk;gsk; ….. js;Sgb ngw;wJ …..
thlif ….. epfu el;lk; (Kjy; …..
fopT ….. fzf;fpw;F
tpsk;guk; ….. khw;wg;gl;lJ)
thuhf;fld;
…..
js;Sgb
…..
epfu ,yhgk; (Kjy;
…..
fzf;fpw;F
khw;wg;gl;lJ)
….. …..
*xNu xU njhif kl;LNk ,lk;ngWk;
,yhg el;l fzf;F njhlh;ghf Kf;fpa fUj;Jfs;
1. nkhj;j ,yhgk; my;yJ nkhj;j el;lk;

tpahghu fzf;fpy; fz;lwpag;gl;l nkhj;j ,yhgk; my;yJ nkhj;j
el;lj;jpid ,yhg el;lf;fzf;fpw;F vLj;Jnry;y Ntz;Lk;.
cz;ikapy; ,jpy; VNjDk; xU njhifNa ,lk;ngWk; mjhtJ
nkhj;j ,yhgk; my;yJ nkhj;j el;lk;.
2. rk;gsk;
gzpahsh;fs; tpahghuj;ij elj;Jtjw;fhf nra;Ak;
NritfSf;fhf mth;fSf;F rk;gsk; toq;fg;gLfpwJ> ,J
kiwKf nrythFk; vdNt rk;gsk; vDk; nryT ,yhg el;l
fzf;fpy; vOjg;gLfpwJ. $l;lhz;ik epWtdq;fspy;
$l;lhspfSf;Fk; rk;gsk; toq;fg;glyhk;> ,r;nryTk; ,yhg el;l
fzf;fpNyNa gjpag;gLfpwJ.
3. thp fopf;fg;gl;l gpd; rk;gsk;

gzpahsh;fs; xU Fwpg;gpl;l njhifia tpl mjpfkhf rk;gsk;
ngWk;NghJ> Kjyhspahdth; mtuJ rk;gsj;jpypUe;J thpia
fopj;j gpd;dNu mtUf;F rk;gsk; toq;f Ntz;Lk;. ,r;R+oypy;
160
mtUf;F toq;fg;gl Ntz;ba nkhj;j rk;gsNk ,yhg el;l
fzf;fpy; vOjg;gl Ntz;Lk;> mr;rkak;> mtuJ rk;gsj;jpypUe;J
fopf;fg;gl;l thpahdJ mJ thp tpjpg;G mYtyfj;jpy;
nrYj;jg;gLk; tiu ,Ug;G epiyf;Fwpg;gpy; nghWg;Gfs; gf;fk;
fhz;gpf;fg;gl Ntz;Lk;. cjhuzkhf> thp ` 600 fopf;fg;gl;l gpd;
rk;gskhf ` 2400 toq;fg;gl;Ls;sJ vdpy;> ,yhg el;l fzf;fpy;
rk;gskhf nkhj;jk; ` 3000 fhz;gpf;fg;gl Ntz;Lk;.
rk;gsj;jpypUe;J fopf;fg;gl;l thp ` 600 MdJ ,Ug;G epiyf;
Fwpg;gpd; nghWg;Gfs; gf;fk; fhz;gpf;fg;gl Ntz;Lk;.
4. Nrk ey epjp gq;fspg;G kw;wit fopj;jgpd; rk;gsk;

gzpahsh;fspd; tajhd fhyj;jpw;F cjTk; tifapy;>
Kjyhspahdth; gzpahshpd; rk;gsj;jpy; xU Fwpg;gpl;l
rjtPjj;jpid mthpd; Nrk ey epjpapy; gq;fspg;G nra;fpwhh;.
nghJthf gzpahsh;fSk; mjw;F ,izahd njhifia mr;Nrk
ey epjpapy; gq;fspg;G nra;a itf;fg;gLfpwhh;. ,jpy; gzpahshpd;
gq;fspg;ghdJ rk;gsj;jpy; gpbj;jk; nra;ag;gl;L epfu njhifNa
mtUf;F rk;gskhf toq;fg;gLfpwJ. ,yhg el;l fzf;fpy;
mtUf;F mspf;fg;gl Ntz;ba nkhj;j rk;gsk; kw;Wk; mj;Jld;
Kjyhspapd; Nrk ey epjp gq;fspg;Gk; Nrh;f;fg;gl;L gjpag;gl
Ntz;Lk;. gzpahsUf;F mspf;fg;gl;l Kjyhspapd; Nrk ey epjp
gq;fspg;Gk; nrythf fUjg;gl;L ,yhg el;l fzf;fpy; gjpag;gl
Ntz;Lk;. gzpahsh; kw;Wk; Kjyhsp MfpNahhpd; Nrkey epjp
gq;fspg;Gfs; ,Ug;G epiyf; Fwpg;gpd; nghWg;Gfs; gf;fk;
‘gzpahsh; Nrkey epjp’ vd;fpw jiyg;gpy; fhz;gpf;fg;gl Ntz;Lk;.
1. tl;b
FWfpa fhy kw;Wk; ePz;l fhy fld;fspd; kPjhd tl;bahdJ xU
kiwKf nrythFk; vdNt> mJ ,yhg el;l fzf;fpy;
gjpag;gLfpwJ. vdpDk;> epWtdj;jhy; %d;whtJ egUf;F
Kd;gzkhf toq;fg;gl;l njhif kPjhd tl;bahdJ xU
tUthahFk;. vdNt ,J ,yhg el;l fzf;fpd; tuT gf;fk;
gjpag;gLfpwJ.
2. fopT
fopT vd;gJ xU tpahghuj;jpy; tUthahfNth my;yJ
nrythfNth ,Uf;fyhk;. tpahghuj;jhy; ,ilj;jufh;fSf;F
mspf;fg;gl;l fopthdJ xU nrythFk;> mNj rkak;> tpahghuk;
NtW egh;fSf;F nra;j tpahghuj;jpd; thapyhf ngwg;gl;l
fopthdJ xU tUthahFk;. ,ilj;jufh;fSf;F mspf;fg;gl;l
fopthdJ ,yhg el;l fzf;fpd; gw;W gf;fKk;> tpahghuj;jhy;
<l;lg;gl;l fopthdJ ,yhg el;l fzf;fpd; tuT gf;fKk;
gjpag;gl Ntz;Lk;.
161
3. tpahghu nryTfs;
tpahghu nrythdJ> gy;tif nryTfs; vd;fpw mbg;gilapy;
nrytpdkhf fUjg;gLfpwJ. ,r;nryTfshdJ rpW rpW
njhifahf ,Ug;gjhy; xt;nthU jd;ikAs;s nrytpdq;fSf;Fk;
jdpj;jdp fzf;Ffs; njhlq;f KbahJ. vdNt ,it ‘gw;gy
nryTfs;’ my;yJ ‘gy;tif nryTfs;’ my;yJ ‘rpy;yiu
nryTfs;’ vd;fpw gjj;jpNyh ,yhg el;l fzf;fpd; gw;W gf;fk;
vOjg;gLfpwJ.
4. mr;R kw;Wk; vOJnghUs;
,r;nrythdJ> urPJ> ,lhg;G> gjpNtLfs;> Nfhg;Gfs;> jghy;
jiyg;Ngh> ik> ngd;rpy;> fhfpjk; my;yJ ,JNghd;w vOJnghUs;
nryTfisNah cs;slf;fpaJ. ,J kiwKf nrythf ,Ug;gjhy;
mr;nrythdJ ,yhg el;l fzf;fpd; gw;W gf;fk; vOjg;gLfpwJ.
5. tpsk;guk;
tpsk;gu nrythdJ Efh;Nthh;fis ek; tpahghuj;jpd; gf;fk;
<h;f;Fk; nghUl;L nra;ag;gLfpwJ> vdNt ,r;nrythdJ tpw;gid
nrythf vLj;Jf;nfhs;sg;gLfpwJ. ,r;nrythdJ ,yhg el;l
fzf;fpd; gw;W gf;fk; vOjg;gLfpwJ. vdpDk; nfhs;Kjy; nra;j
nghUSf;fhf nra;Ak; tpsk;gu nryT tpahghu fzf;fpy;
vOjg;gLfpwJ. %yjd nrhj;Jfs; thq;Fk;nghUl;L nra;ag;gLk;
tpsk;gu nrythdJ (xU kfpo;Te;ij thq;Ftjw;F nra;ag;gLk;
tpsk;gu nryT)> Kjypdkhf nfhz;L mJ mf;Fwpg;gpl;l nrhj;Jf;
fzf;fpy; gw;W itf;fg;gLfpwJ. mNjNghy xU %yjd
nrhj;jpid tpw;Fk;nghUl;L nra;ag;gLk; tpsk;gu nrythdJ
mr;nrhj;jpid tpw;W ngwg;gLk; njhiaapypUe;J fopj;J
fhz;gpf;fg;gl Ntz;Lk;.
6. thuhf;fld;
fld; tpw;gid %ykhf fldhspfsplkpUe;J ngwg;gl Ntz;ba
njhif mth;fsplkpUe;J tR+y; nra;ag;glhky; Nghdhy; me;j
el;lkhdJ thuhf;fld; vdg;gLfpwJ. ,J xU el;lkhFk;> vdNt
,J ,yhg el;l fzf;fpd; gw;W gf;fk; vOjg;gl Ntz;Lk;.
7. Nja;khdk;
Nja;khdk; vd;gJ Nja;T kw;Wk; cuha;T> fhyg;Nghf;F>
tof;nfhopjy;> ntWikahjy; kw;Wk; tpgj;J Nghd;w fhuzq;fshy;
xU nrhj;jpy; cz;lhFk; kjpg;G FiwNt MFk;. cjhuzkhf> xU
kfpo;Te;jpid njhlh;r;rpahf gad;gLj;Jtjhy; mjpy; cz;khFk;
kjpg;G FiwT. xU nrhj;jhdJ Fj;jiff;F 12 Mz;Lfs;
gad;gLj;Jk; tifapy; ` 12000f;F thq;Ffpwhh; vdpy; mjd; kPJ
Mz;Lf;F ` 1000 Nja;khdk; Vw;gLfpwJ vd nghUs;. Gjpa
fz;Lgpbg;Gfshy; gioa nrhj;Jfs; kjpg;gw;W Ngha;tpLtjhy;>
Gjpa nrhj;J thq;fNtz;bAs;sJ. Ruq;fk; Nghd;wtw;wpy; jhJf;fs;
ntl;b vLf;fg;gLk;NghJ mjd; kjpg;G FiwfpwJ. xU nrhj;J
tpgj;ij re;jpf;Fk;NghJ mjd; kjpg;G FiwfpwJ. tpahghuj;jpd;
162
cz;ikahd ,yhgk; my;yJ el;lk; fz;lwpAk;nghUl;L
,j;Nja;khd nrytpid ,yhg el;l fzf;fpy; gw;W gf;fk;
vOjg;gl Ntz;Lk;.
8. js;Sgb
,J gl;bayplg;gl;l tpiy> Gs;spaplg;gl;l tpiy my;yJ
,lhg;gpy; vOjg;gl;l tpiyapypUe;J fopf;fg;gLtjhFk;. js;Sgb
%d;W tifg;gLk;.
(m) tpahghu js;Sgb: ,J gl;bayplg;gl;l tpiyapypUe;J
fopf;fg;gLk; njhifahFk;. ,J nghUs; mspg;gtuhy; nghUs;
my;yJ Nrit kPJ gl;bayplg;gl;l tpiyapypUe;J Fiwf;fg;gLk;
njhifia Fwpf;Fk;.
(M) myF js;Sgb: ,J tpahghu js;Sgb Nghd;wjhFk;.
vdpDk; ,J nkhj;jkhf mjpf mstpy; nghUl;fis thq;Fk;NghJ
tpw;gtuhy; jug;gLk; js;SgbahFk;.
(,) nuhf;fj; js;Sgb: ,J xU Fwpg;gpl;l fhyj;jpw;Fs;
nuhf;fk; nrYj;jg;gLk;NghJ ,lhg;G tpiyapypUe;J
ruf;fspg;gtuhy; fopj;Jf;nfhs;sg;gLk; njhifia Fwpf;Fk;.
]
vdNt> myF js;Sgb vd;gJ tpahghu js;SgbNghd;wjhFk;.
vdpDk; nuhf;fj; js;Sgb vd;gJ tpahghu js;SgbapypUe;J
NtWgl;ljhFk;.
nuhf;f kw;Wk; tpahghu js;SgbfSf;fpilNaahd
NtWghLfs; fPNo jug;gl;Ls;sd.
(m) fUj;J: tpahghu js;Sgb vd;gJ
ruf;fspg;gtuhy; gl;bayplg;gl;l tpiyapy; tpw;gid
kPJ mspf;fg;gLk; xU fopthFk;. nuhf;f js;Sgb
vd;gJ Fwpg;gpl;l fhyj;jpy; nuhf;fk;
nrYj;jg;gLk;NghJ mspf;fg;gLk; xU fopthFk;.
(M) Nehf;fk;: tpahghu js;Sgb mspf;fg;gLk;
Nehf;fk; tpw;gidia ngUf;FtjhFk;.
nuhf;fj;js;Sgb mspf;fg;gLk; Nehf;fk; tpiuthf
flid jpUg;gg; ngWtjhFk;.
(,) Neuk;: tpahghu js;SgbahdJ nghUspid
thq;Fk;NghJ mspf;fg;gLtjhFk;. nuhf;fj;js;Sgb
vd;gJ nuhf;fj;ij jpUk;g nrYj;jg;gLk;NghJ
toq;fg;gLtjhFk;.
(<) ntspg;gLj;Jjy;: tpahghu js;Sgb vd;gJ
,lhg;gpNyNa fopj;Jf; fhl;lg;gLk;. nuhf;fj;js;Sgb
vd;gJ ,lhg;gpy; fopj;Jf; fhl;lghglhJ. NkYk;
163
tpahghu js;Sgbf;F jdpNa NgNuL jpwf;fg;glhJ. nuhf;fj;
js;Sgbf;F jdpNa NgNuL jpwf;fg;gLk;.
(c) khWghL: tpahghu js;Sgb vd;gJ thq;fg;gLk; nghUl;fspd;
vz;zpf;if mbg;gilapy; khWgLk;. nuhf;fj;js;Sgb vd;gJ
nuhf;fj;ij jpUk;g nrYj;jg;gLk; fhy msit nghUj;J khWghL
milAk;.
9. Nkyhsh; fopT
xU epWtdj;jpd; NkyhsUf;F epWtdk; <l;ba epfu ,yhgj;jpy;
xU Fwpg;gpl;l rjtPjj;jpy; fopT toq;fyhk;. ,r;rjtPjk;
mf;fopit fopg;gjw;F Kd;dNuh my;yJ mf;fopit fopg;gjw;F
gpd;dNuh toq;fyhk;. ,t;thW fzf;fplg;gLk; fopit gpd;gUk;
vLj;Jf;fhl;bid nfhz;L mwpe;Jnfhs;syhk;.
vLj;Jf;fhl;L
fopit fopg;gjw;F Kd; cs;s epfu ,yhgk; ` 10>000
NkyhsUf;F mf;fopit fopg;gjw;F Kd;dh; cs;s epfu
,yhgj;jpy; 10% toq;fg;gl Ntz;Lk;.
Nkyhsh; fopT gpd;tUkhW fzf;fplg;glyhk;.
ଵ଴
ൌ ͳͲǡͲͲͲ‫ݔ‬ ൌ ͳǡͲͲͲ
ଵ଴଴
vdpDk;> NkyhsUf;F mth; fopit fopj;jgpd;dh; cs;s

epfu ,yhgj;jpy; 10% toq;fg;gLfpwJ vdpy;> fopthdJ
gpd;tUkhW fzf;fplg;gl Ntz;Lk;.
ଵ଴
ൌ ͳͲǡͲͲͲ‫ݔ‬ ൌ ͻͲͻ
ଽ଴
,J fPo;fz;lthW rhpghh;f;fglyhk;>
fopTf;F Kd;dh; cs;s epfu ,yhgk; 10>000
fopf;f: Nkyhsh; fopT 909
fopTf;F gpd;dh; cs;s epfu ,yhgk; 9>090
vdNt> Nkyhsh; fopthdJ ` 909 vd;gJ> mth; fopit fopj;j

gpd;dh; cs;s epfu ,yhgj;jpy; 10 rjtPjkhFk;.
,yhg el;l fzf;fpid jahh; nra;a fzf;fpay; (,Wjp) gjpTfs;
164
,yhg el;l fzf;fpid jahh; nra;a gpd;tUk; gjpTfis
Kiwahd Fwpg;Ngl;by; gjpa Ntz;Lk;.
(m) ,Ug;gha;tpy; gw;Wgf;fj;jpy; Njhd;Wk; nryTfs;> el;lq;fs;
Nghd;wtw;iw khw;Wtjw;F.
,yhg el;l fzf;F g
rk;gs fzf;F
thlif fzf;F
fopT fzf;F
tpsk;gu fzf;F
thuhf;fld; fzf;F
js;Sgb fzf;F
mr;R kw;Wk; vOJnghUs; fzf;F
(M) ,Ug;gha;tpy; tuTgf;fj;jpy; Njhd;Wk; tUtha;> Mjhak;
Nghd;wtw;iw khw;Wtjw;F.
tl;b fzf;F g
gq;fhjhak; fzf;F g
js;Sgb fzf;F g
,yhg el;l fzf;F
(,) epfu ,yhgk; my;yJ epfu el;lj;jpid khw;Wtjw;F.
xU Ntis ,yhg el;l fzf;fpd; tuT gf;f $Ljy; gw;W
gf;f $Ljiy tpl mjpfkhf ,Ue;jhy;> mt;NtWghL epfu ,yhgk;
vd miof;fg;gLfpwJ. mt;thW ,y;yhky; gw;W gf;f $Ljy; tuT
gf;f $Ljiy tpl mjpfkhf ,Ue;jhy; mJ epfu el;lk; vd
miof;fg;gLfpwJ. jdpahs; tpahghuj;jpy; ,e;epfu ,yhgk; my;yJ
epfu el;lk; Kjy; fzf;fpw;F khw;wg;gLfpwJ. $l;lhz;ik
epWtdj;jpy; ,e;epfu ,yhgk; my;yJ epfu el;lk; mth;fsJ
Kjy; fzf;FfSf;F mth;fs; xg;Gf;nfhz;l tpfpjj;jpy;
khw;wg;gLfpwJ. $l;lhz;ik xg;ghtdj;jpy; VJk; Fwpg;gplhjNghJ>
,yhgk; my;yJ el;lk; rkkhf gfph;e;J mspf;fg;gLfpwJ.
,yhgj;jpid khw;Wtjw;F
,yhg el;l fzf;F g
Kjy; fzf;F(fs;)
165
el;lj;jpid khw;Wtjw;F
Kjy; fzf;F(fs;) g
,yhg el;l fzf;F
vLj;Jf;fhl;L 3.6
gpd;tUk; tptuq;fspypUe;J jpU RNu\; mth;fspd; 31.12.2017k;
ehSld; KbtilAk; Mz;Lf;fhd tpahghu kw;Wk; ,yhg el;l
fzf;fpid jahh; nra;f.
tptuk; gw;W ` tuT `
1.1.2017 md;W ruf;fpUg;G 2000
nfhs;Kjy; kw;Wk tpw;gid 20000 30000
jpUg;gq;fs; 2000 1000
J}f;Ff;$yp 1000
tz;br;rj;jk; 1000
thlif 1000
tl;b ngw;wJ 2000
rk;gsk; 2000
nghJ nryTfs; 1000
js;Sgb 500
fhg;gPL 500
31.12.2017 md;W ,Wjp ruf;fpUg;gpd; kjpg;G ` 5000.
tpil
31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu kw;Wk;

,yhg el;l fzf;F
tptuk; ` tptuk; `
njhlf;f 2000
ruf;fpUg;G 20000 tpw;gid 30000
nfhs;Kjy; 1000 19000 fopf;f: jpUg;gk; 2000 28000
fopf;f: jpUg;gk;
J}f;Ff; $yp 1000 ,Wjp ruf;fpUg;G 5000
tz;br; rj;jk; 1000
nkhj;j ,yhgk; 10000
fP/,
33000 33000
166
thlif 1000 nkhj;j ,yhgk; 10000
rk;gsk; 2000 fP/nfh 2000
nghJ nryTfs; 1000 tl;b 500
js;Sgb 1000 js;Sgb
fhg;gPL 500
epfu ,yhgk; 8000
(Kjy; fzf;fpw;F
khw;wg;gl;lJ)
12500 12500
,yhg el;l fzf;fpd; Kf;fpaj;Jtk;

,yhg el;l fzf;fhdJ fPo;fhZk; jfty;fis mspf;fpwJ.
(i) epfu ,yhgk; my;yJ el;lj;ij fz;lwpjy;

,J epWtdk; xU Fwpg;gpl;l fhyf;fl;lj;jpy; <l;ba
epfu ,yhgk; my;yJ mile;j epfu el;lk; njhlh;ghd
jfty;fis mspf;fpwJ. ,J tpahghuj;jpd; ,yhgj;
jd;ikapid ntspg;gLj;JfpwJ.
(ii) xg;gPl;L Ma;T
,yhg el;l fzf;fhy; xU Fwpg;gpl;l fhyj;jpw;F
ntspg;gLj;jg;gLk; epfu ,yhgk; my;yJ epfu el;lkhdJ
me;epWtdj;jpd; NtW xU fhyf;fl;lj;jpd; ,yhg
my;yJ el;lj;Jld; xg;gpl;L Ma;T nra;a KbAk;. ,J
mt;tpahghuk; jpwikahf nra;ag;gLfpwjh ,y;iyah
vd;gij ntspg;gLj;Jk;.
(iii) nryTfis fl;Lg;gLj;Jjy;
,yhg el;l fzf;fpid Ma;tjd; thapyhf mjpy;
gjpag;gl;Ls;s gy;NtW nryTfis Ke;ja fhyj;jpd;
,yhg el;l mwpf;ifAld; xg;gpl;L Ma;tjd; thapyhf
tpahghuj;jpd; nrytpdq;fis fl;Lg;gLj;j KbAk;.
(iv) vjph;fhy NjitfSf;F xJf;Fjy;
,yhg el;l fzf;fpid jahh; nra;tjd; %ykhf
,yhgj;jpypUe;J xU gfjpia vjph;fhy nryTfSf;fhf
my;yJ el;lq;fis <Lnra;tjw;fhf
vLj;Jitj;Jf;nfhs;s KbfpwJ.
(v) tUq;fhyj;jpw;F jpl;lkply;
elg;G Mz;L kw;Wk; Ke;ja Mz;Lfspd; ,yhg
mbg;gilapy; vjph; fhyj;jpy; <l;l Ntz;ba
,yhgj;jpid kjpg;gpl KbAk;. ,e;j jpl;lq;fs;>
167
vjph;fhyj;jpy; ,yhgkPl;l Njitahd jpl;lq;fis tFg;gjw;F
gad;gLfpwJ.
3.3.3 cw;gj;jp fzf;F jahh; nra;jy;
,jw;F Ke;ja gf;fq;fspy; xU tpahghuj;jpd; tpahghu

fzf;F kw;Wk; ,yhg el;l fzf;F Mfpatw;iw xU tpahghup
vt;thW jahh; nra;tJ vd;gij gw;wp ghh;j;Njhk;> mjhtJ
nghUis thq;fp tpw;Fk;NghJ. vdpDk; rpy tpahghu epWtdq;fs;
xU nghUspid mth;fNs jahh; nra;J mtw;iw re;ijapy;
,yhgj;jpw;F tpw;fpd;wdh;. mth;fs; jahhpg;ghsh;fs; vd;W
miof;fg;gLfpd;wdh;. ,jpy; jahh; nra;ag;gLk; nghUl;fspd; mlf;f
tpiyia fz;lwptJ mtrpakhFk;. mth; jdJ ,yhgk; my;yJ
el;lj;jp;id fz;lwpa gpd;tUk; fzf;Ffis jahh; nra;fpwhh;.
cw;gj;jp fzf;F
,J xU Fwpg;gpl;l fhyf;fl;lj;jpy; cw;gj;jpahsh; jahh; nra;j
nghUl;fspd; mlf;f tpiyia fz;lwpa jahh; nra;ag;gLfpwJ.
(i) tpahghu fzf;F
,f;fzf;fhdJ cw;gj;jpahsuhy; cw;gj;jp nra;ag;gl;l
nghUl;fis tpw;gjd; %yk; ngwg;gl;l nkhj;j ,yhgk; my;yJ
nkhj;j el;lk; gw;wpa jfty;fis mspf;fpwJ. xU Ntis
cw;gj;jpahsh; tpahghhpahfTk; nray;gLk;NghJ> mjhtJ cw;gj;jp
nra;ag;gl;l nghUl;fis mtNu tpw;gid nra;Ak;NghJk;> ,J
jtpu mth; nghUl;fis nfhs;Kjy; nra;J tpw;gid
nra;Ak;NghJk; mth; cw;gj;jpahsh; kw;Wk; tpahghup vd
miof;fg;gLfpwhh;. ,e;epiyapy; mtuJ tpahghu fzf;fhdJ
mtuhy; cw;gj;jp nra;ag;gl;l nghUl;fis tpw;gjd; thapyhf
ngwg;gl;l nkhj;j ,yhgk; my;yJ el;lk; kl;Lky;yhky; mtuhy;
thq;fp tpw;fg;gl;l nghUl;fspd; thapyhf <l;lg;gl;l nkhj;j
,yhgk; my;yJ el;lj;ijAk; fhz;gpf;fpwJ.
(ii) ,yhg el;l fzf;F
,f;fzf;fhdJ xU cw;gj;jpahsh; kw;Wk; tpahghhp <l;ba xl;L
nkhj;j epfu ,yhgk; my;yJ mth; mile;j epfu el;lj;jpid
fhz;gpf;fpwJ. cw;gj;jp fzf;fpd; khjpg; gbtk; fPNo
jug;gl;Ls;sJ.
…. ehsd;Wld; KbtilAk; Mz;Lf;fhd cw;gj;jp fzf;F
168
g t
tptuk; ` tptuk; `
gFjp tpid Kbe;j gFjp tpid Kbe;j
nghUl;fs; (njhlf;fk;) ….. nghUl;fs; (,Wjp) …..
gad;gLj;jg;gl;l Jz;L tpOe;j
%yg;nghUs; ….. nghUs; tpw;gid …..
njhlf;f ruf;fpUg;G ,t;thz;Lf;fhd
$l;Lf: %yg;nghUs; ….. tpid Kbe;j
nfhs;Kjy; nra;jJ nghUspd; cw;gj;jp …..
mlf;f tpiy
(tpahghu
fzf;fpw;F
khw;wg;gl;lJ)
…..
fopf;f: ,Wjp ….. …..
%yg;nghUs;
cw;gj;jp $yp …..
njhopw;rhiy
nryTfs; …..
kpd;rhuk; kw;Wk; …..
vhpnghUs; …..
,ae;jpuk; …..
gOJghh;g;G
,ae;jpuk; kPJ
Nja;khdk;
njhopw;rhiy
thlif
….. …..
cw;gj;jpahshpd; tpahghu fzf;F gpd;tUkhW fhz;gpf;fg;gLk;.
….. k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu fzf;F
169
g t
tptuk; ` tptuk; `
tpidKbe;j nghUl;fspd; jpUg;gk; fopj;jgpd; …..
njhlf;f ,Ug;G ….. tpw;gid
tpahghu fzf;fpypUe;J tpidKbe;j …..
khw;wg;gl;l tpid nghUl;fspd; ,Wjp …..
Kbe;j ….. ,Ug;G
nghUspd; cw;gj;jp nkhj;j el;lk; fP/,*
mlf;f tpiy …..
jpUg;gk; fopj;jgpd; …..
nfhs;Kjy; …..
nra;ag;gl;l tpid Kbe;j
nghUs;
nfhs;Kjy; kPjhd tz;b
rj;jk;
nkhj;j ,yhgk; fP/,*
….. …..
*VNjDk; xU njhif fhz;gpf;fg;gl Ntz;Lk;.
tpahghu fzf;fpy; fz;lwpag;gl;l nkhj;j ,yhgk; my;yJ nkhj;j

el;lj;jpid ,yhg el;l fzf;fpw;F vLj;J nry;y Ntz;Lk;. ,yhg
el;l fzf;fhdJ Ke;ja gf;fq;fspy; tpthpj;jgb tof;fkhf
jahhpf;f Ntz;Lk;.
cw;gj;jp fzf;F njhlh;ghd Kf;fpa fUj;Jfs;
1. ruf;fpUg;G
xU cw;gj;jpahsh; gpd;tUk; %d;W tifapy; ruf;fpUg;gpid
itj;jpUf;fyhk;.
(i) %yg;nghUs; ,Ug;G
,J tpw;fg;glhky; cs;s %yg;nghUisNah my;yJ
cw;gj;jpahsuhy; cw;gj;jpf;F gad;gLj;Jk;nghUl;L thq;fg;gl;l
tpidKbe;j nghUisNah Fwpf;Fk;.
(ii) gFjp tpid Kbe;j nghUs;
,J tpidapy; cs;s nghUl;fs; vd;;Wk; miof;fg;gLfpwJ. ,J
gFjp tpid Kbe;j nghUl;fshFk;.
(iii) tpidKbe;j nghUl;fspd; ,Ug;G
,J KOtJkhf tpid Kbf;fg;gl;L tpw;gidf;F jahuhf Mdhy;
,d;dKk; tpw;fg;glhky; cs;s nghUl;fspd; ,Ug;gpid Fwpf;Fk;.
,J xU Mz;L ,Wjpapy; cw;gj;jpahsh; kw;Wk; tpahghhpahy;
ntsp egh;fsplkpUe;J thq;fg;gl;l tpidKbe;j nghUl;fspd;
,Ug;igAk; cs;slf;Fk;.
170
2. gad;gLj;jg;gl;l %yg;nghUs;
gad;gLj;jg;gl;l %yg;nghUis cw;gj;jp fzf;fpy; fhz;gpg;gJ
gy;NtW tifapy; cjtpfukhf cs;sJ. ,J fPo;tUk; tifapy;
fzf;fplg;gLfpwJ.
%yg;nghUs; njhlf;f ,Ug;G …..

$l;Lf: %yg;nghUs; nfhs;Kjy; …..
…..
fopf;f: %yg;nghUs; ,Wjp ,Ug;G …..
gad;gLj;jg;gl;l %yg;nghUs; …..
cjhuzkhf> xU tpahghuj;jpd; njhlf;f %yg;nghUs; ,Ug;G `

5>000> %yg;nghUl;fs; nfhs;Kjy; nra;jJ ` 20>000 kw;Wk; ,Wjp
%yg;nghUs; ,Ug;G ` 8>000> gad;gLj;jg;gl;l %yg;nghUs;
kjpg;gpid fPo;fz;lthW kjpg;gplyhk;.
%yg;nghUs; njhlf;f ,Ug;G 5>000

$l;Lf: %yg;nghUs; nfhs;Kjy; 20>000
25>000
fopf;f: %yg;nghUs; ,Wjp ,Ug;G 8>000
gad;gLj;jg;gl;l %yg;nghUs; 17>000
1. cs;J}f;Ff; $yp kw;Wk; gy

,e;j nryTfshdJ> %yg;nghUl;fis njhopw;rhiyfSf;F
vLj;JtUtJ> %yg;nghUl;fSf;fhd efu EioT thp> Rq;f thp
nrYj;jpaJ Nghd;witahFk;. ,r;nryTfs;> cw;gj;jp fzf;fpd;
gw;Wg;gf;fk; gjpag;gLk;.
2. njhopw;rhiy Nkw;nryTfs;
Nkw;nryTfs; vd;gJ> kiwKf nghUl;fs;> kiwKf $yp kw;Wk;
kiwKf nryTfs; Mfpatw;iw cs;slf;Fk;. njhopw;rhiy
Nkw;nryTfs; vd;gJ> njhopw;rhiy kiwKf nghUl;fs;> kiwKf
$yp kw;Wk; kiwKf nryTfis nfhz;lJ. cjhuzkhf> ku
ehw;fhypfis jahh; nra;Ak; xU cw;gj;jpahsUf;F> kuk;
thq;fpaJ %yg;nghUshFk;. vdpDk;> mij totog;ghf;Ftjw;F
171
gad;gLj;jg;gLk; nghUl;fs; kiwKf nghUl;fspy; NrUk; NkYk;
,J njhopw;rhiy Nkw;nryTfspy; NrUk;. mNjNghy> mk;ku
ehw;fhypfis nra;a jr;rh;fSf;F nfhLf;fg;gLk; $ypahdJ Neub
$ypahFk;> Vnddpy; mJ mg;nghUspid cw;gj;jp nra;tjw;F
Neubahf gad;gLj;jg;gLfpwJ. vdpDk;> Nkw;ghh;itahsh;fSf;F
toq;fg;gLk; rk;gsk;> gz;lffhg;ghsUf;F toq;fg;gLk; $yp
Mfpait kiwKf $ypahf nfhs;sg;gl;L mit njhopw;rhiy
Nkw;nryTfspy; vOjg;gLfpwJ. mNjNghy> %yg;nghUl;fis
thq;fp mtw;iw njhopw;rhiyf;F nfhz;Ltu nra;Ak;
Vw;wpr;nry;nryT Neub nrythFk; vdNt mJ Neubahf
%yg;nghUs; nfhs;Kjypy; vOjg;gLfpwJ. vdpDk;> njhopw;rhiy
thlif> njhopw;rhiy ,ae;jpuq;fs; kPjhd Nja;khdk;>
njhopw;rhiy kPjhd fhg;gPL Mfpait kiwKf njhopw;rhiy
nryTfshFk; vdNt ,it njhopw;rhiy Nkw;nryTfshf
nfhs;sg;gLfpwJ.
3. cw;gj;jpnra;ag;gl;l nghUl;fspd; mlf;f tpiy

cw;gj;jp fzf;F vd;gJ xU Fwpg;gpl;l fhyf;fl;lj;jpy; cw;gj;jp
nra;ag;gl;;l nghUl;fspd; mlf;f tpiyia jUfpwJ. ,J cw;gj;jp
fzf;fpd; gw;W nkhj;jj;jpypUe;J mjd; tuT nkhj;jj;ij fopj;J
fz;lwpag;gLfpwJ. ,ij fz;lwpAk; gbtkhdJ Vw;fdNt ,e;j
ghlj;jpy; jug;gl;Ls;sJ.
4. cw;gj;jpapy; tpOe;j Jz;Lfs; tpw;gid

xU cw;gj;jp eltbf;ifapy; KOtJk; cw;gj;jp nra;aKbahj
nghUl;fs; Jz;Lfs; vdg;gLfpwJ> ,J cw;gj;jpapy;
jtph;f;fKbahJ. ,jw;F tpw;gid kjpg;G ,Uf;fyhk; my;yJ
,y;yhky; Nghfyhk;. cw;gj;jp nra;ag;gl;l nghUl;fspd;
cz;ikahd mlf;f tpiyia fz;lwpa> ,t;thW cw;gj;jpapy;
tpOe;j Jz;LfSf;fhd tpw;gid kjpg;gpid fzf;fpy;
nfhs;sNtz;baJ mtrpakhFk;. ,k;kjpg;ghdJ cw;gj;jp fzf;fpy;
tuT itf;fg;gl Ntz;Lk;.
vLj;Jf;fhl;L 3.7
gpd;tUk; tptuq;fspypUe;J brk;gh; 31> 2017k; ehSld;
KbtilAk; Mz;Lf;fhd cw;gj;jp kw;Wk; tpahghu fzf;F
Mfpatw;iw jahh; nra;f.
172
1.1.2017 md;W ruf;fpUg;G
%yg;nghUl;fs; 10000
gFjp tpid Kbe;j nghUl;fs; 5000
KOtJk; tpid Kbe;j nghUl;fs; 20000
31.12.2017 md;W ruf;fpUg;G
%yg;nghUl;fs; 5000
gFjp tpid Kbe;j nghUl;fs; 15000
%yg;nghUs; nfhs;Kjy; nra;jJ 50000
Neub $yp 10000
%yg;nghUs; nfhs;Kjy; kPjhd Vw;wpr;nry; 5000
nryT 5000
njhopw;rhiy kpd;fl;lzk; 5000
njhopw;rhiy ,ae;jpuq;fs; kPjhd 30000
Nja;khdk;
2000
nfhs;Kjy;
KOtJk; tpid Kbe;j nghUl;fs;
nfhs;Kjy; kPjhd Vw;wpr;nryy; nryT
KOtJk; tpid Kbe;j nghUl;fs;
tpw;gid
tpil
31.12.2017 ehsd;Wld; KbtilAk; Mz;Lf;fhd cw;gj;jp fzf;F
g t
tptuk; ` tptuk; `
1.1.2017 md;W gFjp 31.12.2017 md;W
tpid Kbe;j 5>000 gFjp tpid 15>000
nghUl;fs; Kbe;j
gad;gLj;jg;gl;l 10>000 nghUl;fs;
%yg;nghUs; 50>000 tpahghu 70>000
1.1.2017 md;W ,Ug;G fzf;fpw;F
$l;Lf: nfhs;Kjy; khw;wg;gl;l
cw;gj;jp
kPjhd
mlf;f tpiy
60>000
173
fopf;f:31.12.2017 md;W 5>000 55>000
,Ug;G
Neubf; $yp 10>000
Vw;wpr; nry; nryT 5>000
njhopw;rhiy 5>000
kpd;fl;lzk; 5>000
,ae;jpuk; kPJ
Nja;khdk;
85>000 85>000
31.12.2017 k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu fzf;F
g t
tptuk; ` tptuk; `
1.1.2017 md;W KOtJk; 31.12.2017 md;W
tpid Kbe;j nghUl;fs; 20>000 KOtJk; tpid 30>000
,Ug;G Kbe;j nghUl;fs;
cw;gj;jp fzf;fpypUe;J 70>000 ,Ug;G 1>00>000
khw;wg;gl;l cw;gj;jp KOtJk; tpid
kPjhd mlf;f tpiy 30>000 Kbe;j nghUl;fs;
KOtJk; tpid Kbe;j tpw;gid
nghUl;fs; nfhs;Kjy; 2>000
KOtJk; tpid Kbe;j
nghUl;fs; Vw;wp nry; 8>000
nryT
,yhg el;l fzf;fpw;F
khw;wg;gl;l nkhj;j
,yhgk;
1>330>000 1>30>000
khzth; Fwpg;G: gpd;tUk; Fwpg;Gfis khzth;fs; ftdj;jpy;

nfhs;sNtz;Lk;.
(i) vspikahf jfty;fis ngWtjw;F VJthf Nkw;fz;lgb

cw;gj;jp fzf;fpw;F jdpahf jiyg;gpl Ntz;Lk;. VdpDk; tpahghu
kw;Wk; ,yhg el;l fzf;FfSf;F jdpjdpNa jiyg;gpl
Ntz;bajpy;iy. fPo; fz;lthW mtw;Wf;F nghJthd jiyg;gpl
Ntz;Lk;.
…. ehSld; KbtilAk; Mz;Lf;fhd tpahghu kw;Wk; ,yhg el;l
fzf;F
(ii) xUNtis Njh;Tfspy; cw;gj;jp fzf;F jdpNa
Nfl;fg;gltpy;iy vdpy;> cw;gj;jp fzf;fpy; ,lk;ngw Ntz;ba
174
midj;J tptuq;fSk; tpahghu fzf;fpNyNa vOjg;gl
Ntz;Lk;. vdpDk; KbAnkdpy;> cw;gj;jp fzf;fpid
jdpNa jahhpg;gJ rpwe;jJ.
(iii) $l;Lg;gq;F epWk; njhopy; tifahf ,Uf;Fk;NghJ> ……
ehSld; KbtilAk; Mz;Lf;fhd ,yhg el;l fzf;F
vd;W jiyg;gpl Ntz;Lk;> mjpy; tpahghu kw;Wk; ,yhg
el;l fzf;F vd;W jiyg;gplf; $lhJ. vdpDk; nkhj;j
,yhgk; kw;Wk; epfu ,yhgk; Mfpait jdpj;jdpNa
fz;lwpa Ntz;Lk;.
3.3.4 ,Ug;Gepiyf; Fwpg;G

xU chpikahsh; tpahghu kw;Wk; ,yhgel;l fzf;Ffis
jahh; nra;j gpwF mth; jdJ epjpepiyia mwpe;Jnfhs;s
Kw;gLfpwhh;. mjw;nfd mth; xU Fwpg;gpl;l ehspy; mtuJ
nrhj;Jfs; kw;Wk; nghWg;Gfs; nfhz;l mwpf;if xd;iw jahh;
nra;fpwhh;. ,e;j mwpf;ifahdJ ,Ug;G epiyf; Fwpg;G vd;W
miof;fg;gLfpwJ. ,Ug;Gepiyf; Fwpg;G vd;gJ xU fzf;fy;y>
mJ xU Fwpg;gpl;l ehspy; nrhj;Jfs; kw;Wk; nghWg;Gfs;
Mfpatw;iw nfhz;l xU mwpf;ifahFk;. fzf;Ffis cw;gj;jp
fzf;F> tpahghu kw;Wk; ,yhg el;l fzf;FfSf;F khw;wpa gpwF
xU rpy fzf;Ffs; kPjkpUf;Fk; mit nrhj;J kw;Wk;
nghWg;GfshFk;.
,Ug;Gepiyf; Fwpg;G ,uz;L gf;fq;fis nfhz;lJ. mjd;
,lJ Gwj;jpy; tpahghuj;jpd; nghWg;Gfs; vOjg;gLfpd;wd kw;Wk;
mjd; tyJ Gwj;jpy; tpahghuj;jpd; nrhj;Jfs; vOjg;gLfpd;wd.
,e;j ,uz;L gjq;fs; ,e;j ghlj;jpy; gpd;dh; tpthpf;fg;gLk;.
,q;F rpy mwpQh;fs; ,Ug;G epiyf;Fwpg;gpw;F je;Js;s
,yf;fzj;ij jUtJ Vw;wjhf ,Uf;Fk;. ghy;kh; vd;gtuJ
$w;Wg;gb> “,Ug;Gepiyf; Fw;g;G vd;gJ xU mwpf;ifahFk; mJ
xU Fwpg;gpl;l ehspy; chpikahshpd; nrhj;Jfis xUgf;fKk;
nghUg;Gfis ,d;ndhU gf;fKk; nfhz;Ls;sJ”. g;hPNkd; vd;ghpd;
$w;Wg;gb> “,Ug;Gepiyf; Fwpg;G vd;gJ xU Fwpg;gpl;l ehspy;
nrhj;Jfs;> nghWg;Gfs; kw;Wk; chpikahshpd; Kjy; Mfpatw;iw
gl;baypLk; xU mwpf;if”. mnkhpf;f nghJf;fzf;Ffs; rhd;W
epWtdj;jpd; ,yf;fzkhdJ ,Ug;Gepiyf Fwpg;gpd; mh;j;jj;ij
njspthf tpsf;FfpwJ. ,jd; ,yf;fzg;gb> ,Ug;Gepiyf; Fwpg;G
vd;gJ “,J nrhj;Jfs; kw;Wk; nghWg;Gfs; Mfpatw;wpd;
,Ug;Gfis nfhz;l xU gl;bayhFk;. ,e;j gl;bayhdJ xU
tpahghuj;jpd; xU Fwpg;gpl;l ehspy; mjd; nrhj;J nghWg;Gfspd;
epiyia vLj;Jiuf;fpwJ”.
175
khh;\y; jj;Jtk; jdpahs; thzpfj;jpw;Fk; $l;lhz;ik epWtd
tpahghu mikg;gpw;Fk; ,Ug;Gepiyf; Fwpg;ig jahh; nra;a
Fwpg;gplj;jFe;j gbtk; vJTkpy;iy. vdpDk;> nrhj;J
nghWg;Gfis gl;baypl khh;\ypd; jj;Jtj;ij gad;gLj;jyhk;.
khh;\y; nrhj;Jfs; kw;Wk; nghWg;Gfis gl;baypl ,uz;L
Kiwfis jUfpwhh;. mtw;wpy; VNjDk; xU Kiwia
gad;gLj;jpf;nfhs;syhk;.
(i) ePh;ikj;jd;ik Kiw (ii) epue;juj;jd;ik Kiw
(i) ePh;ikj;jd;ik Kiw
ePh;ikj;jd;ik Kiwapy; ,Ug;Gepiyf; Fwpg;G jahh;
nra;ag;gLkhapd;> ve;nje;j nrhj;Jfs; tpiuthf nuhf;fkhf
khw;wKbANkh me;j nrhj;Jf;fs; Kjypy; vOjg;gl Ntz;Lk;.
mt;thW tpiuthf nuhf;fkhf khw;w Kbahj nrhj;Jfs;
mLj;jjhf vOjg;gl Ntz;Lk;. mNjNghy> ve;nje;j
nghWg;GfSf;F cldbahf nuhf;fk; nrYj;j Ntz;LNkh mit
KjypYk; kw;wit mLj;jjhfTk; gl;bayplg;gl Ntz;Lk;.
ePh;ikj;jd;ik Kiwapy; ,Ug;Gepiyf; Fwpg;gpid jahh;
nra;tjw;fhd gbtk; fPNo jug;gl;Ls;sJ.
…. ehs;d;wa ,Ug;Gepiyf; Fwpg;G
nghWg;Gfs ` nrhj;Jfs; `
tq;fp Nky;tiug;gw;W ….. ifapUg;G nuhf;fk; …..
nfhLglNtz;ba nryTfs; ….. tq;fpapUg;G nuhf;fk;
…..
nrYj;Jjw;Fhpa khw;Wr; ….. Kd;$l;b nrYj;jpa
rPl;Lfs; nryTfs; …..
…..
gw;gy fldPe;Njhh; ….. ngWjw;Fhpa khw;Wr; …..
ePz;lfhy fld;fs; rPl;Lfs;
….. …..
Kjy; gw;gy fldhspfs;
,Wjp ruf;fpUg;G
%yg;nghUl;fs;
…..
gFjp tpid Kbe;j
nghUl;fs; …..
tpid Kbe;j …..
nghUl;fs;
,ae;jpuk; …..
miwfyd; …..
fl;llk;
…..
epyk;
ew;ngah; …..
….. …..
176
2. epue;juj;jd;ik Kiw
epue;juj;jd;ik Kiwapy; epue;ju jd;ikAila nrhj;Jfs;
Kjypy; vOjg;gLfpd;wd> mtw;is tpl Fiwthd epue;juj;
jd;ikAila nrhj;Jfs; mLj;jLj;J vOjg;gLfpd;wd. mNjNghy>
epue;ju jd;ikAila nghWg;Gfs; KjypYk; mij tpl Fiwthd
epue;juj; jd;ikAila nghWg;Gfs; mLj;jLj;Jk; vOjg;gLfpd;wd.
NtW tifapy; $Wtjhapd;> ve;j nrhj;J filrpahf tpw;fg;gLNkh
my;yJ ve;j nghWg;G filrpahf nrYj;jg;gLNkh mit
KjypYk; mijtpl Kd;dh; tpw;f my;yJ nrYj;jg;glNtz;LNkh
mit mLj;jLj;J vOjg;gl Ntz;Lk;. epue;juj;jd;ik Kiwapy;
,Ug;Gepiyf; Fwpg;G jahh; nra;ag;gLk;NghJ> ePh;ikj;jd;ikapy;
jahhpf;fg;gl;l ,Ug;Gepiyf; Fwpg;gpy; cs;sjw;F Neh; vjpuhf
vOjg;gl Ntz;Lk;.
,yhg el;l fzf;fpw;Fk; ,Ug;Gepiyf; Fwpg;gpw;Fk; ,ilNaahd
NtWghLfs;
,yhg el;l fzf;fpw;Fk; ,Ug;Gepiyf; Fwpg;gpw;Fk;
,ilNaahd NtWghLfs; fPNo jug;gl;Ls;sd.
(i) ,yhg el;l fzf;fhdJ xU Fwpg;gpl;l fhyf;fl;lj;jpy;

tpahghuk; <l;ba ,yhgk; my;yJ el;lj;jpid fhz;gpf;fpwJ.
,Ug;Gepiyf; Fwpg;ghdJ xU Fwpg;gpl;l ehspy;
tpahghuj;jpd; epjpepiyia fhz;gpf;fpwJ.
(ii) ,yhg el;l fzf;fpy; tUtha; jd;ikAila fzf;Ffs;
kl;LNk gjpag;gLfpd;wd. ,Ug;Gepiyf; Fwpg;gpy; Kjypd
jd;ikAila fzf;Ffs; gjpag;gLfpd;wd.
(iii) ,yhg el;l fzf;F kw;Wk; ,Ug;Gepiyf; Fwpg;G Mfpa
,uz;LNk ,Ug;gha;tpypUe;Nj jahh; nra;ag;gLfpwJ.
vdpDk;> ,yhg el;l fzf;fpy; vLj;J vOjg;gLk;
fzf;Ffs; khw;wg;gl;L mj;Jld; Kbf;fg;gLfpwJ. Mdhy;
,Ug;Gepiyf; Fwpg;gpy; vOjg;gLk; fzf;Ffspd; ,Ug;Gfs;
mLj;j Mz;Lf;F vLj;J nry;yg;gLfpwJ.
,Ug;gha;tpw;Fk; ,Ug;Gepiyf; Fwpg;gpw;Fk; cs;s NtWghLfs;
,Ug;gha;tpw;Fk; ,Ug;Gepiyf; Fwpg;gpw;Fk; cs;s
(i) nghUs;
,Ug;gha;T vd;gJ xU Fwpg;gpl;l ehspy; gy;NtW NgNul;L
fzf;Ffspd; ,Ug;Gfis nfhz;l xU mwpf;ifahFk;.
,Ug;Gepiyf; Fwpg;G vd;gJ xU Fwpg;gpl;l ehspy; nrhj;Jfs;
kw;Wk; nghWg;Gfspd; njhFg;ig nfhz;l xU mwpf;ifahFk;.
177
(ii) Nehf;fk;
,Ug;gha;tpid jahh; nra;tjd; Nehf;fk; xU Fwpg;gpl;l
fhyf;fl;lj;jpy; tpahghuj;jpy; jahh; nra;ag;gl;l fzf;Ffspd;
Jy;yaj;jd;ikia mwpe;Jnfhs;tjhFk;. ,Ug;Gepiyf; Fwpg;ig
jahh; nra;tjd; Nehf;fk; xU Fwpg;gpl;l ehspy; tpahghuj;jpd;
epjpepiyia mwpe;Jnfhs;tjhFk;.
(iii) Nrh;e;Js;s fzf;Ffs

,Ug;gha;tpy; nrytpdq;fs;> tUtha;fs;> nrhj;Jfs; kw;Wk;
nghWg;Gfs; Nghd;w midj;J fzf;FfSk; ,lk;ngWk;. Mdhy;
,Ug;Gepiyf; Fwpg;gpy; nrhj;Jfs; kw;Wk; nghWg;Gfs; kl;LNk
,lk;ngWk;.
(iv) jahhpg;G
,Ug;gha;thdJ ,Ug;Gepiyf;Fwpg;G jahh; nra;Ak; Kd;dNu jahh;
nra;ag;gLk;. NtWtifapy; $Wtjhapd;> ,Ug;gha;T jahhpg;gJ
vd;gJ ,Ug;Gepiyf; Fwpg;G jahh; nra;tij vt;tpjj;jpYk;
rhh;e;jpUg;gjpy;iy. Mdhy; ,Ug;Gepiyf; Fwpg;G jahh; nra;tJ
,Ug;gha;it rhh;e;Nj cs;sJ. Mdhy; ,Ug;gha;tpy; ,lk;ngwhj
rpy tptuq;fSk; ,Ug;Gepiyf;Fwpg;G jahh; nra;tjpy;
vLj;Jf;nfhs;sg;gLfpwJ.
(v) gad;ghL
,Ug;gha;thdJ epWtdj;jpd; cs; cs;s egh;fshNyNa
gad;gLj;jg;gLfpwJ. Mdhy; ,Ug;Gepiyf; Fwpg;ghdJ epWtdj;jpd;
cs; cs;s egh;fs; kl;Lkpd;wp epWtdj;jpd; ntspapy; cs;s
egh;fshYk; gad;gLj;jg;gLfpwJ.
,Ug;Gepiyf; Fwpg;G njhlh;ghf rpy Kf;fpa fUj;Jfs;
1. nghWg;Gfs;
nghWg;Gfs; vd;gJ xU tpahghuj;jpd; nrhj;JfSf;F vjpuhf
nfhLglNtz;batw;iw Fwpf;Fk;> ,J chpikahsUf;F my;yJ
fldPe;NjhUf;F juNtz;bajhfNth ,Uf;fyhk;. cz;ikapy;> gq;F
vd;gJ nghWg;Gfs; vDk; gjj;ijtpl nghWj;jkhf ,Uf;Fk;.
,ij mnkhpf;f fzf;fpay; fofj;jpd; ,yzkhdJ
Mjutspg;gjhf cs;sJ. ,f;fofj;jpd; $w;Wg;gb nghWg;Gfs;
vd;gJ “xU tpahghu ejpWtdj;jpd; nrhj;JfSf;F
nfhLf;Fk;nghUl;L fle;j fhyq;fspd; eltbf;iffs; thqpyhf
epWtdj;jhy; fldPe;Njhh;fSf;F jug;glNtz;baitfshFk;”. gq;F
vd;gJ chpikahsh;fspd; gq;fpid Fwpf;fpwJ NkYk; ,J
ntspahl;fSf;F juNtz;ba gq;FfisAk; Fwpf;fpwJ. ek;
vspikj;jd;ikf;fhf ,jid ehk; nghJthf nghWg;Gfs; vd;fpw
gjj;jpy; gad;gJj;Jfpd;Nwhk;.
nghWg;GfshdJ fPo;fz;lthW ,uz;lhf tifg;gLj;jyhk;.
(i) elg;G nghWg;Gfs; kw;Wk;
178
(ii) ePz;lfhy my;yJ epiyahd nghWg;Gfs;
(m) elg;G nghWg;Gfs;
elg;G nghWg;Gfs; vd;gJ ,Ug;Gepiyf;Fwpg;G NjjpapypUe;J
xU Mz;Lf;Fs; Kd;dh; cs;s elg;G nrhj;JfspypUe;Njh
my;yJ Gjpa elg;G nghWg;Gfis cUthf;fpNah nrYj;j
Ntz;ba nghWg;Gfis Fwpf;Fk;. elg;G nghWg;Gfis
fPo;fz;lthW tifg;gLj;jyhk;.
(m) fzf;Ffs; %yk; nrYj;jNtz;bait mjhtJ>
nrYj;Jjw;Fhpa khw;Wr;rPl;Lfs; kw;Wk; gw;gy fldPe;Njhh;.
(M) nfhLglNtz;ba nryTfs; mjhtJ> epWtdk; jd;
tpaghuj;jpw;F Njitahd Nritfis Vw;fdNt
ngw;Wf;nfhz;L mjw;fhd gzj;ij ,d;dKk; nrYj;jhky;
,Ug;gij Fwpf;Fk;.
(,) tq;fp Nky;tiug;gw;W
(<) FWfpa fhy fld;fs; mjhtJ> tq;fp kw;Wk; gpw
epWtdq;fsplkpUe;J ngwg;gl;l fld;fs; kw;Wk; mit
,Ug;Gepiyf; Fwpg;G NjjpapypUe;J xU Mz;Lf;Fs;
nrYj;jg;gl Ntz;bapUe;jhy;.
(c) vjph;fhyj;jpy; mspf;fg;glNtz;ba ruf;FfSf;fhfNth
my;yJ NritfSf;fhfNth Kd;gzkhf gpwhplkpUe;J
ngwg;gl;l njhiffs;.
(M) epiy nghWg;Gfs;
elg;G nghWg;Gfis jtpu midj;J nghWg;GfSk; epiy
nghWg;GfshFk;. NtW tifapy; $Wtjhapd;> ,Ug;Gepiyf;
Fwpg;G NjjpapypUe;J xU Mz;Lf;Fs; nrYj;j
Njitapy;yhj nghWg;Gfs; kw;Wk; ,tw;iw nrYj;j elg;G
nrhj;Jfs; Njit ,Uf;fhJ> ,it epiy nghWg;Gfs;
vdg;gLk;.
2. nrhj;Jfs;
tpahghu epWtdj;jpd; chpikahsh; my;yJ kw;w egh;fsplkpUe;J
epjp ngwg;gl;L epWtdk; thq;fpa midj;Jk; nrhj;Jfs; vdg;gLk;.
,jpy; epWtdj;jpw;F nrhe;jkhd nrhj;Jfs; kw;Wk; mjd;
chpikfs; mlq;Fk;. nuhf;fk;> KjyPLfs;> ngWjw;Fhpa khw;Wr;
rPl;Lfs;> fldhspfs;> %yg;nghUs; ruf;fpUg;G> gFjp tpidKbe;j
nghUl;fspd; ,Ug;G> tpid Kbe;j nghUl;fspd; ,Ug;G> epyk;>
fl;blk;> ,ae;jpuk;> tdpff;Fwp> fhg;Ghpik Mfpait nrhj;Jfspy;
mlq;Fk;.
nrhj;Jfs; vd;gij gpd;tUk; tifapy; gphpf;fyhk;.
179
(m) elg;G nrhj;Jfs;
xU tpahghuj;jpd; rhjhud tdpf eltbf;iffs; thapyhf
nuhf;fkhf khw;Wk; nghUl;L ngwg;gLk; nrhj;Jfs; elg;G nrhj;J
elg;G nrhj;J vdg;gLk;. fpNub vd;ghpd; $w;Wg;gb “elg;G
nrhj;Jfs; vd;gJ> nuhf;fk; kw;Wk; rhjhudkhf eilngWk;
tpahghuj;jpy; nuhf;f;fkhf khw;wjf;f nrhj;JfisAk; Fwpf;fpwJ”.
vdNt elg;Gr; nrhj;Jfs; vd;gJ> nuhf;fk;> tq;fpapy; cs;s
nuhf;fk;> %yg;nghUs; ,Ug;G> gFjp tpidKbe;j nghUl;fs;
,Ug;G> tpidKbe;j nghUl;fs; ,Ug;G> fldhspfs;> ngWjw;Fhpa
khw;Wr; rPl;Lfs;> FWfpa fhy KjyPLfs;> Kd;$l;b nra;j
nrytpdq;fs; Mfpatw;iw Fwpf;fpwJ.
(M) ePh;ikr; nrhj;Jfs;

ePh;ikr; nrhj;Jfs; vd;gd nghpa mstpy; el;lk; VJkpy;yhky;
cldbahf nuhf;fkhf khw;wj;jf;f tifapy; cs;s nrhj;Jfis
Fwpf;Fk;. ePh;ikr; nrhj;Jfs; vd;gd elg;Gr; nrhj;Jfspd; xU
gFjpNa MFk;. ePh;ikr; nrhj;Jfs; vd;gJ %yg;nghUs; ,Ug;G>
gFjp tpid Kbe;j nghUl;fs; ,Ug;G> tpid Kbe;j nghUl;fs;
,Ug;G kw;wk; Kd;$l;b nrYj;jpa nryTfs; Mfpatw;iw elg;G
nrhj;JfspypUe;J fopj;j gpd; cs;s njhifahFk;.
(,) epiyr; nrhj;Jfs;
xU tpahghuj;in elj;Jtjw;fhf ePz;lfhyk; gad;gLj;Jk;
Nehf;fpy; thq;fg;gLk; nrhj;Jfs; epiyr; nrhj;Jfs; vdg;gLk;.
,it kWtpw;gidf;fhf thq;fg;gLtjpy;iy. epyk; kw;Wk; fl;blk;>
,ae;jpuk;> miwfyd; Nghd;wit epiyr; nrhj;Jf;fSf;F rpy
vLj;Jf;fhl;LfshFk;. ,J rpy rkaq;fspy; Kjy; njhFjp vd;Wk;
miof;fg;gLfpwJ.
(<) fz;Zf;F Gydhfh nrhj;Jfs;
,t;tifr; nrhj;Jfs; fz;Zf;F Gyg;gLtjpy;iy NkYk; ,tw;iw
njhl;L czuKbahJ. ew;ngah;> fhg;Ghpik> tzpff;Fwp Mfpait
,t;tif nrhj;Jf;fSf;F rpy cjhuzq;fshFk;.
(c) fw;gidr; nrhj;Jfs;
fz;Zf;F GydhFk; nrhj;Jfspy; Fwpg;gplg;glhky; rpy nrhj;Jfs;
cs;sd. ,t;tif nrhj;JfSf;F cjhuzq;fshtd> xU
$l;Lg;gq;F epWkj;ij gjpT nra;tjw;fhf fl;ba gjpT fl;lzk;>
gq;Ffis js;Sgbapy; ntspapl;ljpy; el;lk; Nghd;w njhlf;f
nryTfs;> ,yhg el;l fzf;fpd; gw;W ,Ug;G Nghd;witfshFk;.
nrhj;Jfis kjpg;gpLjy;
180
nrhj;Jfis kjpg;gpLk;NghJ fPo;fz;l gy;NtW fzf;fpay;
juepiyfis kdjpy;nfhs;sNtz;Lk;.
(i) xU epiyr; nrhj;jpd; mlf;ftpiyahdJ> mjd;

nfhs;Kjy; tpiy NkYk; mij nfhz;Lte;J epWtdj;jpy;
gad;gLj;Jk; epiyia Vw;gLj;Jjy; tiu mjw;fhf MFk;
nryTfs; ,jpy; mlq;Fk;. (fzf;fpay; juepiy 10)
(ii) ew;ngah; vd;gJ nuhf;fkhfNth my;yJ nuhf;f kjpg;gpNyh
nrYj;jg;gLk;NghJ kl;LNk fzf;fpy;
nfhz;Ltug;glNtz;Lk; (fzf;fpay; juepiy 10)
(iii) xU fhg;Ghpikia ngWtjw;fhf nra;ag;gLk; midj;J
Neubr; nryTfSk; Kjypdg;gLj;jg;gl Ntz;Lk;. NkYk;
mJ mjd; rl;lg;gbahd MAl;fhyk my;yJ mjd;
gad;gLj;jg;gLk; fhyk; ,tw;wpy; vJ FiwNth mjd;;
mbg;gilapy; vOjp ePf;fg;gl Ntz;Lk;. (fzf;fpay;
juepiy 10)
(iv) ,ae;jpuq;fSf;fhd nra;El;g mwpT> tiuglk;>
fl;blq;fSf;fhd tbtikg;G> ,ae;jpu tbtikg;G
Nghd;wtw;Wf;F nrYj;jg;gLk; njhiffs; me;je;j
nrhj;Jfspd; fPo; Kjypdg;gLj;jg;gl Ntz;Lk;. (fzf;fpay;
juepiy 10)
(v) xU nrhj;jpypUe;J fpilf;fg;ngWk; njhifahdJ mij
itj;J eph;tfpf;Fk; njhifia tpl Fiwthf ,Ue;jhy;>
mJ gytPdkhd nrhj;jhf fUjg;gLk;> ,e;epiyapy; me;j
nrhj;jpid itj;J eph;tfpf;Fk; nrythdJ nrhj;jpypUe;J
fpilf;fg;ngWk; njhifastpw;F nfhz;Ltug;glNtz;Lk;.
,J xU el;lkhFk;. ,il xU nrytpdkhf fUjp
cldbahf ,yhg el;l fzf;fpy; vOjg;gl Ntz;Lk;.
mt;thW ,y;iynadpy;> (fzf;fpay; juepiy 10 – epiyr;
nrhj;Jf;fSf;fhd fzf;fpay; juepiy) me;j nrhj;jpid
kWkjpg;gPl;Lj; njhiff;F nfhz;Ltug;gl Ntz;Lk;. ,e;j
juepiyapd;gb> ,t;thW Vw;gLk; el;lj;jpid kWkjpg;gPl;L
el;lkhf fUjg;gl Ntz;Lk;. (fzf;fpay; juepiy 28).
(vi) elg;Gr; nrhj;Jfs; vd;gd> rhjhud tpahghu eilKiwapy;
nuhf;fkhf khw;wj;jf;f nrhj;JfshFk;. ,t;tif
nrhj;Jfs;> mlf;f tpiy my;yJ re;ij kjpg;G ,tw;wpy;
vJ FiwNth me;j mbg;gilapy; kjpg;glg;gLfpwJ.
(vii) ,Ug;Gepiyf; Fwpg;G Njjpf;F gpd;dh; Vw;gLk; rpy
epfo;Tfs; mbg;gilapy; nrhj;Jfs; kw;Wk; nghWg;Gfspd;
kjpg;gpy; nra;ag;gLk; khw;wq;fSf;F> tpahghu njhlh;r;rp
fUj;J vd;fpw fzf;fpay; fUj;J nghUe;jhJ. (fzf;fpay;
juepiy 4).
181
vLj;Jf;fhl;L 3.8
jpU uhNIe;jpu Fkhh; Fg;jh epWtdj;jpd; VLfspypUe;J
fPo;fhZk; ,Ug;Gfs; vLf;fg;gl;ld. mtw;Wf;F ,Wjp gjpTfs;
je;J> tpahghu> ,yhg el;l fzf;F kw;Wk; ,Ug;Gepiyf; Fwpg;G
tptuk; ` tptuk; `
njhlf;f ruf;fpUg;G 1?250 jsthlKk; 6>230
tpwgid 11>800 ,ae;jpuq;fSk; 1>380
Nja;khdk; 667 ntspj; jpUg;gk; 895
fopT (t) 211 if nuhf;fk; 750
fhg;gPL 380 rk;gsk; 1>905
cs;J}f;Ff; $yp 300 fldhspfs; 328
miwfyd; 670 js;Sgb (g) 2>730
mr;Rf; fl;lzk; 481 ngWjw;Fhpa 1>589
ntspj;J}f;Ff; $yp 200 khw;Wr;rPl;Lfs; 1>659
Kjy; 9>228 $yp 4>000
fldPe;Njhh; 1>780 cs; jpUg;gk; 8>679
nrYj;Jjw;Fhpa 541 tq;fp Nky;tiug;gw;W 47
khw;Wr;rPl;Lfs; nfhs;Kjy; 180
ifapUg;G rpy;yiu
nuhf;fk;
thuhf;fld;
brk;gh; 31> 2017 md;W ,Wjp ruf;fpUg;gpd; kjpg;G ` 3>700.
Tpil
182
Fwpg;NgL
ehs; tptuk; gw;W ` tuT `

tpahghu f/F g 13>477
njhlf;f ruf;fpUg;G f/F 1>250
nfhs;Kjy; f/F 8>679
$yp f/F 1>589
cs; jpUg;g f/F 1>659

300
cs; J}f;Ff;$yp f/F
(tpahghu fzf;fpy; gw;Witf;f
Ntz;ba fzf;Ffis Kbj;jJ
Fwpj;J)
tpw;gid f/F g 11>800
ntspj; jpUg;g f/F g 1>380
tpahghu f/F 13>180
(tpahghu fzf;fpy; tuTitf;f
Ntz;ba fzf;Ffis Kbj;jJ
Fwpj;J)
tpahghu f/F g 3>403
,yhg el;l f/F 3>403
(nkhj;j ,yhgj;ij khw;wpaJ
Fwpj;J)
,yhg el;l f/F g 2>986
Nja;khd f/F 667
fhg;gPL f/F 380
mr;Rf; fl;lz f/F 481

200
ntspj; J}f;Ff; $yp f/F
750
rk;gs f/F
328
js;Sgb f/F
180
thuhf;fld; f/F
(kiwKf kw;Wk; tpw;gid nryT
fzf;Ffis Kbj;jJ Fwpj;J)
183
fopT f/F g 211
,yhg el;l f/F 211
(fopT fzf;if Kbj;jJ Fwpj;J)
,yhg el;l f/F g 628
Kjy; f/F 628
(epfu ,yhgj;ij Kjy; fzf;fpw;F
khw;wpaJ Fwpj;J)
31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu kw;Wk;

,yhg el;l fzf;F
tptuk; ` tptuk; `
njhlf;f 1>250 tpw;gid 11>800
ruf;fpUg;G 8>679 fopf;f: jpUg;gk; 1>659 10>141
nfhs;Kjy; 1>380 7299
fopf;f: jpUg;gk;
$yp 1589 ,Wjp ruf;fpUg;G 3>700
cs;J}f;F $yp 300
nkhj;j ,yhgk; 3403
fP/,
13>841 13>841
Nja;khdk; 667 nkhj;j ,yhgk; 3>403
fhg;gPL 380 fP/nfh 211
mr;R fl;lzk; 481 fopT
ntspj; 200
J}f;Ff;$yp 750
rk;gsk; 328
js;Sgb 180
thuhf;fld; .628
epfu ,yhgk;
3>614 3>614
184
31.12.2017k; ehsd;wa ,Ug;Gepiyf; Fwpg;G
tptuk; ` tptuk; `
nrYj;Jjw;Fhpa nuhf;fk; 895
khw;Wr; 541 rpy;yiu nuhf;fk; 47
rPl;Lfs; 1>780 ngWjw;Fhpa 2>730
fldPe;Njhh; 4>000 khw;Wr;rPl;L 1>905
tq;fp 9>228 fldhspfs; 3>700
Nky;tiug;gw;W 628 9>856 ,Wjp ruf;fpUg;G 6>230
Kjy; jsthlk; kw;Wk;
$l;Lf: epfu ,ae;jpuk;
,yhgk;
miwfyd; 670
16>177 16>177
vLj;Jf;fhl;L 9.9
gpd;tUk; ,Ug;gha;it nfhz;L khh;r; 31> 2017k; ehSld;
KbtilAk; Mz;Lf;fhd cw;gj;jp fzf;F> tpahghu fzf;F
kw;Wk; ,yhg el;l fzf;F kw;Wk; me;ehsa ,Ug;Gepiyf; Fwpg;G
tptuk; gw;W (``) tuT (``)
jpU gq;fhpd; Kjy; fzf;F 41>000
jpU gq;fhpd; vLg;G fzf;F 6>100
jpUkjp gq;fhpd; fld; fzf;F 4>000
gw;gy fldPe;Njhh; 45>000
ifapUg;G nuhf;fk; 250
tq;fpapUg;G nuhf;fk; 4>000
gw;gy fldhspfs; 40>500
fhg;Ghpik 2>000
,ae;jpuk; 20>000
epyk; kw;Wk; fl;blk; 26>000
%yg;nghUl;fs; nfhs;Kjy; nra;jJ 35>000
1.4.2016 md;W %yg;nghUs; ,Ug;G 3>500
1.4.2016 md;W gFjp tpidKbe;j 2>000
nghUl;fs; ,Ug;G 18>000
1.4.2016 md;W tpidKbe;j nghUl;fs; 1>100
,Ug;G 27>000
cs;J}f;Ff; $yp 5>600
$yp 3>400
njhopw;rhiy Nkyhsh; rk;gsk; 2>500
185
njopw;rhiy nryTfs; 1>200
njhopw;rhiy thlif kw;Wk; thp 1>23>400
chpikj;njhif (tpw;gid kPJ) 3>000
tpw;gid (jpUg;gk; fopf;fg;gl;L) 4>800
tpsk;guk; 1>000
mYtyf thlif kw;Wk; fhg;gPL 5>800
mr;R kw;Wk; vOJnghUs; 600
mYtyf nryTfs; 1>400 2>100
ntspj;J}f;Ff; $yp 750
js;Sgb
thuhf;fld;
2>15>500 2>15>500
khh;r; 31> 2017 md;W ruf;fpUg;gpd; kjpg;G gpd;tUkW>
%yg;nghUs; ` 4>000> gFjp tpidKbe;j nghUl;fs; ` 4>500> tpid

Kbe;j nghUl;fs; ` 28>000.
tpil
khh;r; 31> 2017k; ehSld; KbtilAk; Mz;Lf;fhd cw;gj;jp

fzf;F
tptuk; ` tptuk; `
njhlf;f gFjp tpahghu
tpid Kbe;j 2>000 fzf;fpw;F
71>600
nghUl;fs; ,Ug;G khw;wg;gl;lJ
gad;gLj;jg;gl;l (cw;gj;jp
%yg;nghUl; 3>500 nra;ag;gl;l
4>500
fs; 35>000 nghUl;fspd;
njhlf;f ,Ug;G mlf;f
$l;Lf: tpiy)
nfhs;Kjy; njhlf;f
gFjp tpid
Kbe;j
nghUl;fs;
,Ug;G
38>500
fopf;f: ,Wjp 4>000 34>500
,Ug;G
186
cs;J}f;Ff; $yp 1>100
$yp 27>000
njhopw;rhiy
Nkyhsh; 5>600
rk;gsk; 3>400
njhopw;rhiy 2>500
nryTfs;
njhopw;rhiy
thlif> thp
76>100 76>100
khh;r; 31> 2017k; ehSld; KbtilAk; Mz;Lf;fhd tpahghu kw;Wk;

,yhg el;l fzf;F
tptuk; ` tptuk; `
tpidKbe;j tpw;gid 1>23>400
nghUl;fs; ,Wjp 18>000 tpidKbe;j nghUl;fs;
,Ug;G 71>600 njhlf;f 28>000
cw;gj;jp fzf;F ,Ug;G
(cw;gj;jp nra;ag;gl;l
nghUl;fspd; mlf;f 61>800
tpiy)
nkhj;j ,yhgk; fP/,
1>51>400 1>51>400
chpikj; njhif 1>200 nkhj;j ,yhgk; fP/nfh 64>800
tpsk;guk; 3>000 js;Sgb ngw;wJ 2>100
mYtyf thlif> 4>800
fhg;gPL 1>000
mr;R> vOJnghUs; 5>800
mYtyf nryTfs; 600
ntspj; J}f;Ff; $yp 750
thuhf;fld; 1400
js;Sgb mspj;jJ 45>350
epfu ,yhgk; (Kjy;
fzf;fpw;F
khw;wg;gl;lJ)
63>900 63>900
187
khh;r; 31> 2017k; ehsd;wa ,Ug;Gepiyf; Fwpg;G
nghWg;Gfs; ` nrhj;Jfs; `
gw;gy 45>000 elg;G nrhj;Jfs;:
fldPe;Njhh; 4>000 ifapUg;G 250
jpUkjp gq;fh; 41>000 nuhf;fk; 4>000
fld; 45>350 tq;fp nuhf;fk; 40>500
Kjy; gw;gy
fzf;F fldhspfs; 4>000
$l;Lf:epfu ,Wjp ruf;fpUg;G
,yhgk; %yg;nghUl;fs; 4>500
86>350 gFjp tpid 28>000 36>500
fopf;f: vLg;G 6>100 80>250 Kbe;j
nghUl;fs;
tpid Kbe;j
nghUl;fs;
epiyr;
nrhj;Jfs; 2>000
fhg;Ghpik 20>000
,ae;jpuk; 26>000
epiyk;> fl;blk;
1>29>250 1>29>250
KOikngwh gjpNtLfspypUe;J fzf;fpay;
,Jtiu ehk; ghh;j;jJ ,ul;ilg;gjpT Kiwg;gb jahh;

nra;ag;gl;l fzf;NfLfspy; vt;thW ,Wjp fzf;Ffis jahh;
nra;tJ vd;gjhFk;. KOikngwh gjpNtLfspypUe;J fzf;Ffis
vt;thW jahh; nra;ayhk; vd;gij ehk; mLj;j ghlj;jpy;
tpthjpg;Nghk;.
188
jq;fs; Ghpjiy Nrhjpf;f tpdhf;fs;
1. tpahghu fzf;fpy; fz;lwpag;gLk; ,yhgj;jpw;F vd;d

ngah;?
2. xU tpahghuj;jpd; ,Wjp ruf;fpUg;G ve;j fUj;jpd;
mbg;gilapy; kjpg;gplg;gLfpwJ?
3. thpia fopj;jJ Nghf cs;s rk;gsj;ij ,yhg el;l
fzf;fpy; vt;thW gjpT nra;tha;?
4. nuhf;f js;Sgb kw;Wk; tpahghu js;Sgb Mfpatw;iw
fzf;fpaypy; nfhz;LtUtjpy; cs;s NtWghLfs; ahit?
5.
3.4 gpio jpUj;jk;
fzf;fpaypy; Vw;gLk; gpiofis vOj;Jg; gpio kw;Wk;

tpjpg; gpio vd gphpf;fyhk;.
gpiofis nghJthf gpd;tUkhW gphpf;fyhk;
gpiofs;
tpLgpio nra; tpjp <L nra;

gpio gpio gpio
vOj;J gpio vd;gJ %d;W tifg;gLk;. ,it fPNo
tpsf;fg;gl;Ls;sJ.
I vOj;Jg; gpio
,J gpd;tUk; gpiofis cs;slf;fpaJ.
1. tpL gpio
,t;tif gpiofs; fzf;NfLfspy; KOtJkhf gjpT nra;tJ
tpLgLk;NghJ Vw;gLfpwJ. ,J Kjd;ik VLfspy; xU
eltbf;ifia gjpT nra;tjpypUe;J tpLgLk;NghJ cUthfpwJ
(mjhtJ gy;NtW Fwpg;NgLfs;). cjhuzkhf> jpU uhk;
yhyplkpUe;J flDf;F ruf;F thq;fpaJ fzf;NfLfspy; gjpT
nra;ag;glhky; tpLgl;lJ> ,g;gpio tpL gpio vd
miof;fg;gLfpwJ. ,t;tif gpioapy; gw;W kw;Wk; tuT gjpTfs;
189
tpLgLfpd;wd. vdNt ,t;tif gpiofs; ,Ug;gha;it
ghjpg;gjpy;iy. vdNt ,Ug;gha;it jahh; nra;tjd; thapyhf
,g;gpioia vspjhf fz;lwpaKbahJ. ,t;tif gpiofis
fldPe;NjhhplkpUe;J ngwg;gl;l fzf;F mwpf;iffs; kw;Wk;
fldhspfSf;F mDg;gg;gl;l fzf;F mwpf;iffis $h;e;J
ftdpg;gjd; %yk; fz;lwpayhk;.
2. nra; gpio
,t;tif gpiofspy;> xU fzf;fpid jtwhf ,Ug;Gf;fl;Ljy;>
NgNuLfspy; jtwhf vLj;J vOJjy;> njhifia jtwhf
vLj;njOJjy;> jtwhf $l;Ljy; Nghd;wit mlq;Fk;.
cjhuzkhf> kNf\; vd;gthplkpUe;J ngwg;gl;l njhif ` 50I
mtuJ fzf;fpy; ` 500 vd tuT itj;jy;> ,J nra; gpioahFk;.
NgNul;by; xUgf;fj;ij $Ljy; fz;lwpe;J mLj;j gf;fj;jpy;
jtwhf vLj;njOJjy;. (cjhuzkhf> ` 996 vd;fpw $Ljy; ` 699
vd vOjg;gLjy;)> ,JTk; nra;gpioahFk;. ,t;tif gpiofs;
,Ug;gha;tpid ghjpf;fpwJ. vdNt ,t;tif gpiofis vspjhf
fz;lwpayhk;.
3. tpjp gpio
xU eltbf;ifia gjpT nra;Ak;NghJ mJ Kjypdkh my;yJ
tUthapdkh vd;gij fz;lwpe;J gjpT nra;a Ntz;Lk;> ,jpy;
NtWghl;Lld; gjpT nra;jhy; mJ tpjp gpio vdg;gLk;. mjhtJ>
Kjypd nryTfis tUthapd nrythfNth my;yJ tUthapd
nryTfis Kjypd nrytpdkhfNth gjptpLjy;. mNjNghy
tUthapd tUthia KjypdkhfNth my;yJ Kjypd tUthia
tUthapdkhfNth gjpT nra;jy;. cjhuzkhf> miwfid `
500f;F tpw;wJ> miwfyd; fzf;fpy; tuT itf;fg;gl Ntz;Lk;>
mt;thW ,y;yhky; mJ tpw;gid fzf;fpy; tuT
itf;fg;gLtkhapd; mJ tpjp gpio vdg;gLk;. miwfiy tpw;gJ
vd;gJ xU Kjypd tUthahFk;> mJ tpw;gid fzf;fpy; tuT
itf;fg;gLk;NghJ mJ tUthapd tUthahf
vLj;Jf;nfhs;sg;gLfpwJ. ,t;tif gpiofs; ,Ug;gha;it
ghjpg;gjpy;iy. vdNt ,t;tit gpiofis fz;lwptJ fbdkhFk;.
4. <Lnra; gpio
,jd; ngaUf;Nfw;whw;Nghy ,t;tif gpio NtW xU gpioia
<Lnra;fpwJ. cjhuzkhf> uhk; vd;gtUf;F ruf;F tpw;wJ ` 500>
mtuJ fzf;fpy; ` 50 vd gw;W itf;fg;gl;lJ vdpy;> rpahk;
vd;gtUf;F ruf;F tpw;wJ ` 50> mtuJ fzf;fpy; ` 500 vd;W
gw;W itf;fg;gl;lJ vdpy;> ,it <Lnra; gpio vdg;gLk;.
190
,t;tif gpiofSk; ,Ug;gha;tpid ghjpf;fhJ> vdNt ,t;tif
gpiofis fz;lwptJ fbdkhFk;.
tpLgpiofs;> tpjpgpiofs; kw;Wk; <Lnra; gpiofs; ,Ug;gha;gpid
ghjpg;gjpy;iy. vdpDk; ,t;tif gpiofs; nra;gpioAld;
NrUk;NghJ> mit ,Ug;gha;tpid ghjpf;Fk;. cjhuzkhf> gioa
miwfyd; tpw;wJ ` 500> tpw;gid fzf;fpy; ` 50 vd tuT
itf;fg;gl;lhy;> ,jpy; tpjpgpio kw;Wk; nra;gpio Mfpait
Nrh;e;Js;sJ> ,r;R+oypy; ,t;tif gpio ,Ug;gha;tpid
ghjpf;fpwJ.
gpiofis fz;lwpjy;
tpLgpiofs;> tpjpgpiofs; kw;Wk; <Lnra; gpiofs; ,Ug;gha;gpid
ghjpg;gjpy;iy> vdNt ,t;tif gpiofis fz;lwptJ vd;gJ
rpwpJ fbdkhFk;. vdNt ,t;tif gpiofis fz;lwptjw;F rpwpJ
fhyk; gpbf;fpwJ. nra;gpiofis fz;lwptJ ,tw;iwfhl;bYk;
vspikahFk;> Vnddpy; ,t;tif gpiofs; ,Ug;gha;tpid
ghjpf;fpwJ. gpiofis fz;lwpAk; mbg;gilapy; gpiofis
,uz;L tiffshf gphpf;fyhk;.
(i) ,Ug;gha;tpid ghjpf;fhj gpiofs;

(ii) ,Ug;gha;tpid ghjpf;Fk; gpiofs;
,Ug;gha;tpid ghjpf;fhj gpiofs;

Kd;dNu Fwpg;gpl;lg;gb tpLgpiofs;> tpjpgpiofs; kw;Wk; <Lnra;
gpiofs; ,Ug;gha;gpid ghjpg;gjpy;iy. ,t;tif gpiofis
fz;lwptJ fbdkhFk;. ,t;tif gpiofis fldPe;NjhhplkpUe;J
ngwg;gl;l fzf;F mwpf;iffs;> fldhspfSf;F mspf;fg;gl;l
fzf;F mwpf;iffs;> mf kw;Wk; Gw jdpf;iffs; Nghd;witfs;
thapyhf ,t;tif gpiofis fz;lwpayhk;. cjhuzkhf> uhk;
vd;gthplkpUe;J flDf;F ruf;F thq;fpaJ ` 500> fzf;NfLfspy;
gjpag;gltpy;iynadpy;> ,t;tif gpio ,Ug;gha;tpid
ghjpg;gjpy;iy> vdNt fzf;NfLfis Kbf;Fk; jUthapy;
,t;tif gpiofis fz;lwpa Kbtjpy;iy. vdpDk; uhkpw;F
mDg;gpa fzf;F mwpf;if mthplkpUe;J ngwNtz;ba my;yJ
mtUf;F nrYj;j Ntz;ba njhif gw;wpa mwpf;if Mfpatw;wpd;
thapyhf ,t;tif gpiofis fz;lwpa KbAk;.
,Ug;gha;tpid ghjpf;Fk; gpiofs;
,t;tif gpiofis fz;lwptJ vspajhFk;> ,tw;iw
Muk;gj;jpNyNa fz;lwpaKbAk;. ,Ug;gha;it jahhpj;J mjd;
,Ugf;fq;fSk; xg;gtpy;iynadpy;> ,t;tif gpiofis
191
fz;lwpayhk;. ,t;tif gpiofis fz;lwptjpy; cs;s
gbepiyfis fPNo fhzyhk;.
(i) Kjypy; ,Ug;gha;gpd; ,uz;L gf;fq;fSf;fpilNaahd

tpj;jpahrj;ij fz;lwpa Ntz;Lk;. me;j njhifia ,uz;lhy;
tFf;f Ntz;Lk;. ,Ug;gha;tpd; ,U gf;fq;fspYk; ,j;njhiff;F
rkkhd njhif cs;sjh vd;gij ghh;f;f Ntz;Lk;. xU
njhifia jtwhd gf;fj;jpy; vOJk;NghJ mJ ,t;tifapy;
,Ug;gha;it ghjpf;fpwJ. cjhuzkhf> ,Ug;gha;tpd; gw;Wgf;f
nkhj;jk; tuT gf;f nkhj;jj;ij tpl ` 450 mjpfkhf cs;sJ
vdpy;> ` 450 vd;gij 2My; tFf;f Ntz;Lk;> ,J ` 225 vd
,Uf;Fk;. ,Ug;gha;tpd; gw;W gf;fk; ` 225 vd;fpw njhif cs;sjh
vd;gij ghh;f;f Ntz;Lk;. mt;thW cs;snjdpy;> mj;njhif
rhpahd gf;fj;jpy; vOjg;gl;Ls;sjh my;yJ tuT gf;fj;jpy;
vOjg;gl Ntz;baJ gw;W gf;fj;jpy; vOjg;gl;Ls;sjh vd;gij
rhpghh;f;f Ntz;Lk;.
(ii) gb (i) d; gb jtW fz;lwpaKbatpy;iy vdpy;> me;j
tpj;jpahr njhifia 9My; tFf;f Ntz;Lk; mt;thW mj;njhif
tFgl;lhy;> me;j gpioahdJ vLj;J vOJk;NghJ Vw;gl;lJ vd
nghUs;. cjhuzkhf> 689 vd;fpw njhif 986 vd vOjg;gl;lJ
vdpy;> mtw;wpd; NtWghL 198 MFk;. ,e;j NtWghL 9My;
tFgLk;. vdNt ,t;tif gpio Vw;gl;ljhf nfhz;L fz;lwpayhk;.
(iii) mt;NtWghL ,d;dKk; fz;lwpag;gl Kbatpy;iy vdpy;>
gpd;tUk; rhj;jpaf; $Wfis rhpghh;f;fyhk;.
(a) mt;thW fz;lwpag;gl;l NtWghL KO vz;zhf ,Ue;jhy;
(100> 200 Nghy)> mJ JizNaLfspy; jtwhf $l;lg;gl;ljhfNth
my;yJ jtwhf vLj;J vOjg;gl;ljhfNth ,Uf;fyhk; my;yJ
mJ xU fzf;if ,Ug;Gf;fl;Lk;NghJ nra;j gpioahf
,Uf;fyhk;.
(b) mt;thW me;j NtWghL KO vz;zhf ,y;iynadpy;>
me;j gpioahdJ Fwpg;Ngl;bypUe;J NgNul;by; vLj;J
vOjg;gLk;NghJ nra;ag;gl;ljhf ,Uf;fyhk;.
(c) xUNtis mt;NtWghl;L njhif kpfg; nghpajhf ,Ue;jhy;>
elg;G Mz;L ,Ug;gha;tpid fle;j Mz;L ,Ug;gha;Tld; xg;gpl;L
ghh;j;J> mjpy; Kf;fpa fzf;Ffspy; kpfg;nghpa khw;wq;fs;
cs;sjh vd;gij rhpghh;j;Jnfhs;sNtz;Lk;.
(iv) NgNul;by; nuhf;f kw;Wk; tq;fp fzf;Ffs; jdpj;jdpNa
guhkhpf;fg;gltpy;iy vdpy;> mjd; ,Ug;Gfs; ,Ug;gha;tpy; nuhf;f
kw;Wk; tq;fp ,Ug;Gfs; vOjg;gl;Ls;sjh vd;gij
rhpghh;j;Jnfhs;s Ntz;Lk;.
(v) gw;gy fldhspfs; kw;Wk; gw;gy fldPe;Njhh; gl;baiy
rhpghh;f;f Ntz;Lk;> mt;thW ghh;j;J fldhspfs; kw;Wk;
192
fldPe;Njhhpd; midj;J ,Ug;GfSk; rhpahf vOjg;gl;Ls;sjh
vd;gij rhpghh;j;Jnfhs;s Ntz;Lk;.
(vi) tpw;gid VL> nfhs;Kjy; VL Nghd;w JizNaLfspd;
nkhj;jq;fs; rhpghh;f;fg;gl;L> mit rhpahf tpw;gid fzf;F>
nfhs;Kjy; fzf;F kw;Wk; ,ju fzf;Ffspy; vLj;J
vOjg;gl;Ls;sdth vd;gij rhpghh;j;Jnfhs;s Ntz;Lk;.
(vii) gpio ,d;dKk; fz;lwpag;glKbatpy;iy vdpy;> Kjd;ik
VLfshd> Fwpg;NgL> JizNaLfs; Mfpatw;iw rhpghh;j;J> mit
rhpahf chpa NgNul;L fzf;Ffspy; vLj;J vOjg;gl;Ls;sdth
kw;Wk; mit rhpahf ,Ug;Gf;fl;lg;gl;Ls;sdth vd;gij rhpghh;f;f
Ntz;Lk;.
(viii) rpy tzpfh;fs; jhkhf rhpf;fl;bf;nfhs;Sk; NgNuLfspd;
mbg;gilapy; fzf;Ffis jahh; nra;ayhk;. ,jpy; NgNuLfs;
%d;W tifapy; jahh; nra;ag;gLfpd;wd. (m) tpw;gid NgNul;Lf;
fzf;F> ,jpy; midj;J tpahghu fldhspfspd; fzf;FfSk;
mlq;Fk; (M) nfhs;Kjy; NgNul;Lf; fzf;F> ,jpy; midj;J
tpahghu fldPe;Njhh; fzf;FfSk; mlq;Fk; (,) nghJg; NgNul;L
fzf;F> ,jpy; ,ju nrhj;Jf; fzf;Ffs;> ngausT fzf;Ffs;
kw;Wk; fldhspfs; kw;Wk; fldPe;Njhh; jtpu ,ju jdpahs;
fzf;Ffs; mlq;Fk;. vdpDk;> ,jpy; ,uz;L nkhj;j fzf;Ffs;
cs;sd> (i) nkhj;j fldhspfs; fzf;F kw;Wk; (ii) nkhj;j
fldPe;Njhh; fzf;F. nkhj;j fldhspfs; fzf;fpd; ,Ug;ghdJ>
tpw;gid NgNuLfspypUe;J jahh; nra;ag;gl;l fldhspfs;
gl;baYld; xj;JNghf Ntz;Lk;. mNj Nghy> nkhj;j fldPe;Njhh;
fzf;fpd; ,Ug;ghdJ> nfhs;Kjy; NgNuLfspypUe;J jahh;
nra;ag;gl;l fldPe;Njhh; gl;baYld; xj;JNghf Ntz;Lk;. nkhj;j
fldhspfs; fzf;F fldhspfs; gl;bay; nkhj;jj;Jld;
xj;JNghftpy;iy vdpy;> tpw;gid NgNul;by; cs;s jdpahs;
fzf;Ffis rhpghh;f;f Ntz;Lk;> ,ju NgNuLfis ghh;f;f
Ntz;bajpy;iy. nkhj;j fldPe;Njhh; fzf;F fldPe;Njhh; gl;bay;
nkhj;jj;Jld; xj;JNghftpy;iy vdpy;> ,Nj eilKiwia
gpd;gw;w Ntz;Lk;.
(ix) mdhkj;J fzf;F
xU fzf;fhsh; Nkw;fz;l xt;nthU gbepiyiaAk; fle;J
,Ug;gha;tpy; cs;s NtWgl;bw;fhd fhuzq;fis (gpio)
fz;lwpaNtz;Lk;. mt;thW mtuhy; fz;lwpa Kbahj gl;rj;jpy;
Neuj;ij fUj;jpy; nfhz;L mt;NtWghl;bid ‘mdhkj;J fzf;F’
vDk; fzf;fy; vOj Ntz;Lk;. vdNt mdhkj;J fzf;F vd;gJ
,Ug;gha;tpy; Vw;gLk; NtWghl;bid vOJk; xU jw;fhypf
fzf;fhFk;. gpwF mLj;j Mz;L njhlf;fj;jpy; my;yJ mLj;j
Mz;by; mg;gpiofis fz;lwpe;J Njitahd Fwpg;Ngl;L
gjpTfis vOjp mdhkj;J fzf;fhdJ Kbf;fg;gl Ntz;Lk;.
mdhkj;J fzf;F vd;gJ fzf;fhsh; gpiofis fz;lwpah
193
gl;rj;jpy; Njhw;Wtpf;fg;gLk; fzf;F vd;gij fUj;jpy; nfhs;s
Ntz;Lk;. vdNt mdhkj;J fzf;if Vw;gLj;Jjy; vd;gJ
fzf;fpaypd; rhjhud eilKiw my;y. Vnddpy; mdhkj;J
fzf;F vd;gJ fzf;fpaypd; epIj;jz;ikia
re;NjfKd;lhf;Ftjhf ,Uf;fyhk;. epWtdj;jpd; chpikahsNuh>
thp tpjpg;G mjpfhhpfNsh> muR mjpfhhpfNsh mdhkj;J fzf;F
,Uf;Fk; gl;rj;jpy; fzf;fpaypd; epIj;jd;ikia re;Njfpf;fyhk;.
,J tpahghuj;jpy; fbdj;jd;ikia Vw;gLj;jyhk;.
fzf;fpay; gjpTfis jpUj;Jjy;
fzf;fpaypy; nra;ag;gl;l gpiofis fz;lwpe;j gpwF
mtw;iw jpUj;Jjy; Ntz;Lk;. vdpDk; mt;tif gpiofis
Kiwahf gpio jpUj;Jk; Fwpg;NgLfspy; gjpe;J Kiwahf
jpUj;Jjy; Ntz;Lk;. mt;thW ,y;yhky; gpiofis mbj;Njh>
jpUj;jpNah> mopj;Njh nra;af; $lhJ. ,t;thwhd jpUj;jg;
gjpTfs; nghJthd Fwpg;Ngl;bNyh> Kiwahd Fwpg;Ngl;bNyh gjpT
nra;ayhk;. ,t;thwhd jpUj;jg;gjpTfs; jf;f vLj;Jf;fhl;LfSld;
fPNo tpsf;fg;gl;Ls;sd.
vLj;Jf;fhl;L 1: tpw;gid VL mjpfkhf $l;lg;gl;lJ ` 50.
tpw;gid Vl;by; mjpfkhf $l;lg;gLtJ> tpw;gid fzf;fpy;
tuT gf;fj;jpy; ` 50 mjpfkhf ,Uf;Fk;> Vnddpy; mt;thz;L
,Wjpapy; tpw;gid Vl;bd; nkhj;jk; tpw;gid fzf;fpd; tuT
gf;fk; vOjg;gLfpwJ. ,jpy; ,uz;L tifahd R+oy;fs;
,Uf;fyhk;.
(i) ,e;j gpioahdJ ,Ug;gha;tpy; cs;s NtWghl;bid

mdhkj;J fzf;fpw;F khw;Wtjw;F Kd;dh; fz;lwpag;glyhk;. ,e;j
R+oypy; xU fzf;fpy; kl;LNk gpio Vw;gLk;> mjhtJ tpw;gid
fzf;fpy;. ,f;fzf;fhdJ ` 50 mjpfkhf tuT itf;fg;gl;Ls;sJ.
,g;gpioia tpw;gid fzf;fpy; ` 50 gw;W itg;gjd; thapyhf
jpUj;jyhk;. ,jw;F fPo;fz;l jpUj;jg; gjptpid Kiwahd
Fwpg;Ngl;by; gjpayhk;.
tptuk; g t
gw;W ` tuT `
tpw;gid fzf;F
(tpw;gid fzf;fpy; mjpf tuT 0
jpUj;jg;gl;lJ)
,jpy; ve;j xU fzf;Fk; tuT itf;fg;gltpy;iy Vnddpy; ,jpy;

xU fzf;fpy; kl;LNk gpio Vw;gl;Ls;sJ.
194
(ii) ,g;gpioahdJ ,Ug;gha;tpd; NtWghL mdhkj;J fzf;fpw;F
khw;wg;gl;l gpwF fz;lwpag;glyhk;. ,e;j R+oypy; ,uz;L
fzf;Ffs; ghjpf;fg;gLk; (m) tpw;gid fzf;F kw;Wk; (M)
mdhkj;J fzf;F. ,jpy; tpw;gid fzf;fpy; tutpy; ` 50
mjpfkhf cs;sJ> vdNt mdhkj;J fzf;fpd; tuT gf;fk; gw;W
gf;fj;ij tpl mjpfkhf ,Uf;Fk;. vdNt ,Ug;gha;it rhpf;fl;Lk;
nghUl;L fPo;fz;lthW> ,Ug;gha;tpd; gw;W gf;fk; mdhkj;J
fzf;F vOjg;gl;bUf;Fk;.
,Ug;gha;T
tptuk; gw;W tuT `
`
tpw;gid fzf;fpy; $Ljy; tuT 50
mdhkj;J fzf;F 50
50 50
,jpy; tpw;gid fzfpy; ` 50 mjpfkhf tutplg;gl;Ls;sJ.

,g;gpioia jpUj;Jk;nghUl;L> tpw;gid fzf;fpy; ` 50 gw;W
itf;fg;gl Ntz;Lk;. ,g;gpioia fz;lwpAk;NghJ; ,Ug;gha;T gw;W
itf;fg;gl;bUf;fpwJ. vdNt ,ij Kbf;Fk;tpjkhf mdhkj;J
fzf;F tuT itf;fg;gl Ntz;Lk;. ,jw;fhd jpUj;jg;gjpT fPNo
jug;gl;Ls;sJ.
tptuk; gw;W tuT `

`
tpw;gid fzf;F g 50
mdhkj;J fzf;F 50
vLj;Jf;fhl;L 2 uNk\; vd;gtUf;F flDf;F ruf;F tpw;wJ ` 100>

tpw;gid Vl;by; ` 1000 vd gjptplg;gl;Ls;sJ.
,jw;F jpUj;jg;gjpT nra;Ak; Kd;dh;> ,g;gpioapdhy;
ve;nje;j fzf;Ffs; ghjpf;fg;gl;Ls;sJ vd ghh;f;f Ntz;Lk;. ,e;j
gpioapdhy; ,uz;L fzf;Ffs; ghjpf;fg;gl;Ls;sd (m) tpw;gid
fzf;F kw;Wk; (M) uNk\; fzf;F. Vnddpy;> tpw;gid
fzf;fpypUe;J jdpahs; fzf;fpw;F khw;wg;gLfpwJ. tpw;gid
Vl;by; jtwhf gjpT nra;ag;gLk;NghJ (Vnddpy; ,J Kjd;ik
gjpNtL)> mJ tpw;gid fzf;if kl;Lk; ghjpg;gjpy;iy NkYk;
mJ jdpahs; fzf;ifAk; ghjpf;fpwJ. ,g;gpio fPo;fz;lthW
ghjpf;fpwJ.
tpw;gid VL
195
tptuk; tuT `
uNk\pw;F tpw;wJ (`100f;F gjpyhf jtwhf 1>000
gjptplg;gl;lJ) 1>000
tpw;gid fzf;F
t
NgNuL
uNk\;
g
t
tptuk; ` tptuk; `
tpw;gid fzf;F 1>000
tpw;gid
g
t
tptuk; ` tptuk; `
fzf;F (uNk\pw;F
tpw;wJ cl;gl)
Nkw;fz;l gpioapd;gb tpw;gid fzf;fpy; ` 100 tuT

itf;fg;gLtjw;F gjpyhf ` 1>000 tuT itf;fg;gl;bUf;fpwJ
vd;gJ njspthfpwJ. mNjNghy uNk\; fzf;fpYk; ` 100 gw;W
itf;fg;gLtjw;F gjpyhf ` 1>000 gw;W itf;fg;gl;bUf;fpwJ. ,q;F
tpw;gid fzf;fpy; ` 900 mjpfkhf tutplg;gl;Ls;sJ mNjNghy
uNk\; fzf;fpy; ` 900 mjpfkhf gw;wplg;gl;Ls;sJ. ,g;gpioia
jpUj;Jk;NghJ tpw;gid fzf;F 900 gw;Wk; uNk\; fzf;F ` 900
tuTk; itf;fg;gl Ntz;Lk;. ,g;gpioahdJ ,Ug;gha;T
rkd;gLtij vt;tpjj;;jpYk; ghjpf;fhJ> Vnddpy; xNu njhif xU
fzf;fpy; gw;Wk; xU fzf;fpy; tuTk; jtwhf ,lg;gl;Ls;sJ.
,jpy; mdhkj;J fzf;F tUtjw;F tha;g;gpy;iy.
,g;gpioia jpUj;Jtjw;F jpUj;jg;gjpT fPNo jug;gl;Ls;sJ.
tptuk; gw;W tuT `
`
tpw;gid fzf;F g 900
uNk\; fzf;F 900
196
vLj;Jf;fhl;L 3
RNu\; vd;gtUf;F ruf;F fldhf tpw;wJ ` 50> mtuJ fzf;fpy;
tpw;gid ` 5 vd jtwhf vOjg;gl;Ls;sJ.
,g;gpioapy;> RNu\; fzf;F ` 50f;F gjpyhf ` 5 kl;LNk
gw;W itf;fg;gl;bUf;fpwJ. vdNt mth; fzf;fpy; ` 45 Fiwthf
gw;wplg;gl;Ls;sJ. ,g;gpioahy; ,Ug;gha;thdJ tuT gf;fk; ` 45
mjpfkhf ,Uf;Fk;. ,e;epiyapy; mdhkj;J fzf;F
Njhw;Wtpf;fg;gl;bUf;Fk;> mf;fzf;fhdJ ` 45 gw;W
itf;fg;gl;bUf;Fk;. ,g;gpioia jpUj;jtjw;F RNu\; fzf;fpy; `
45 gw;Wk; mdhkj;J fzf;fpy; ` 45 tuTk; itf;fg;gl Ntz;Lk;.
,jw;fhd Fwpg;Ngl;L gjpT fPNo jug;gl;Ls;sJ.
tptuk; gw;W tuT `
`
RNu\; fzf;F g 45
mdhkj;J fzf;F 45
,g;gpioapdhy; mdhkj;J fzf;fhdJ ` 45 gw;wpUg;G fhd;gpf;Fk;>

jpUj;jg;gjptpLtjd; thapyhf mdhkj;J fzf;fhdJ
Kbf;fg;gl;LtpLk;.
vLj;Jf;fhl;L 4 fkNy\; vd;gtUf;F ` 50 fldhf ruf;F tpw;wJ>
tpw;gid Vl;by; ` 500 vd gjpthfpAs;sJ> NkYk; fkNy\;
fzf;fpy; mJ ` 5>000 vd gw;W itf;fg;gl;Ls;sJ.
,J gy;tif fzf;Ffis ghjpf;Fk; gpioahFk;. ,jpy;
,uz;L fzf;FSf;F Nky; ghjpg;gilfpwJ. ,g;gpioahy;
ghjpg;gilAk; fzf;Ffshtd (i) fkNy\; fzf;F (ii) tpw;gid
fzf;F kw;Wk; (iii) mdhkj;J fzf;F.
tpw;gid Vl;bd; nkhj;jkhdJ tpw;gid fzf;fpy; vLj;J
vOjg;gLfpwJ. tpw;gid Vl;by; tpw;gidahdJ ` 500 vd
gjptplg;gl;Ls;sJ> ,JNt tpw;gid fzf;fpYk; vOjg;gl;bUf;Fk;.
vdNt tpw;gid fzf;fpy; ` 50;f;F gjpyhf ` 500 vd vLj;J
vOjg;gl;bUf;Fk;. tpw;gid fzf;fpy; ` 450 mjpfkhf
tutplg;gl;bUf;Fk;. ,g;gpioia jpUj;Jtjw;F tpw;gid
fzf;fhdJ ` 450 gw;W itf;fg;gl Ntz;Lk;. fkNy\;
fzf;fhdJ ` 50 gw;W itj;jpUf;fg;gl;bUf;f Ntz;Lk;> Mdhy;
197
khwhf mJ ` 5>000 gw;wplg;gl;bUf;fpwJ. ,f;fzf;fpy; ` 4>950
mjpfkhf gw;wplg;gl;Ls;sJ. ,g;gpioia jpUj;Jtjw;F mth;
fzf;F ` 4>950 tuT itf;fg;gl Ntz;Lk;. ,t;tpU gpiofSk;
,Ug;gha;tpy; NtWghl;il Vw;gLj;Jk; NkYk; me;j NtWghL
mdhkj;J fzf;fpy; vOjg;gl;bUf;Fk;. tpw;gid fzf;fhdJ
,Ug;gha;tpy; tuT gf;fk; vOjg;gLk;. mJ tutpy; ` 450 mjpfkhf
vOjg;gl;bUf;Fk;> vdNt ,g;gpioahy; ,Ug;gha;tpd; tuT gf;fk; `
450 mjpfkhf ,Uf;Fk;. kw;nwhU Gwk;> fkNy\; xU fldhsp>
mth; fzf;fpy; ` 4950 $Ljy; gw;wplg;gl;bUf;Fk;. ,Ug;gha;tpd;
gw;W gf;fk; ,jdhy; ` 4950 mjpfkha ,Uf;Fk;. epfu tpisthf
,Ug;gha;tpd; gw;W gf;fk; ` 4500 mjpfkhf ,Uf;Fk; (` 4950 - `
450)> ,t;NtWghL mdhkj;J fzf;fpy; tuT itf;fg;gl Ntz;Lk;.
,g;gpioia jpUj;Jtjw;fhd Fwpg;Ngl;L gjpthdJ.
tptuk; gw;W tuT `
`
mdhkj;J fzf;F g 4>500
tpw;gid fzf;F g 450
4>950
fkNy\; fzf;F
Nkw;fz;l vLj;Jf;fhl;LfspypUe;J fPo;fhZk; tpjpfis ehk;
tFf;fyhk;.
(i) xU gpioapdhy; ghjpf;fg;gl;l fzf;Ffis fz;lwpf.

(ii) Kiwahf vd;d nra;jpUf;f gl Ntz;Lk;. cz;ikapy;
vd;d nra;ag;gl;bUf;fpwJ.
(iii)ghjpf;fg;gl;l fzf;Ffspy; gw;W itf;fg;gl;Ls;sjh my;yJ
tuT itf;fg;gl;Ls;sjh vd;gij fhz;f.
(iv) NtWghl;il mdhkj;J fzf;fpy; vOJf.
gpd;tUk; vLj;Jf;fhl;L thapyhf Nkw;fhZk; tpjpfs; ed;F
tpsq;Fk;
vLj;Jf;fhl;L 5: RNu\pw;F fldf;F ruf;F tpw;wJ ` 1000>
nfhs;Kjy; fzf;fpy; vOjg;gl;Ls;sJ> NkYk; RNu\; fzf;fhdJ
` 100 vd gw;wplg;gl;Ls;sJ.
Nkw;fz;l gpioahdJ fPo;tUk; fzf;Ffis ghjpf;fpwJ. (i)

tpw;gid fzf;F (ii) nfhs;Kjy; fzf;F kw;Wk; (iii) RNu\;
fzf;F.
tpw;gid fzf;fhdJ ` 1000 tuT nra;ag;gl;bUf;f
Ntz;Lk;. mt;thW nra;ag;gltpy;iy Vnddpy;> ,J nfhs;Kjy;
198
fzf;fpy; gjpag;gl;Ls;sJ. ,q;F tpw;gid fzf;F tuT
itf;fg;glNtz;Lk; (Kiwahf nra;ag;gl;bUf;f Ntz;baJ).
,q;F nfhs;Kjy; fzf;fhdJ gw;W itf;fg;gl;Ls;sJ>
Vnddpy; ,e;eltbf;if nfhs;Kjy; Vl;by; vOjg;gl;Ls;sJ.
nfhs;Kjy; fzf;fhdJ Njitapy;yhky; ` 1000 gw;W
itf;fg;gl;Ls;sJ. ,e;epiyapy; ,g;gpioia jpUj;Jtjw;F
nfhs;Kjy; fzf;F tuT itf;fg;gl Ntz;Lk;.
RNu\; fzf;fhdJ ` 1000 gw;W itf;fg;gl;bUf;f Ntz;Lk;.
nghJthf ,e;eltbf;if nfhs;Kjy; Vl;by; vOjg;gl;lhy;> mth;
fzf;fhdJ tuT itf;fg;gl Ntz;Lk;. vdpDk;> ,q;F fzf;fhsh;
mth; fzf;fpy; ` 1000 gw;W itg;gjw;F gjpyhf ` 100 gw;W
itj;Js;shh;. ,g;gpioia jpUj;Jtjw;F mth; fzf;if
KOikahf;f mth; fzf;fpy; ` 900 gw;W itf;fg;gl Ntz;Lk;.
Nkw;fz;l tpjp vz; IV d; gb ,g;gpioapdhy; Vw;gl;l

NtWghl;bid mdhkj;J fzf;fpy; vOjg;gl Ntz;Lk;.
Nkw;fz;l gpioia jpUj;Jtjw;fhd Fwpg;Ngl;L gjpT fPNo
jug;gl;Ls;sJ.
tptuk; gw;W tuT `

`
mdhkj;J fzf;F g 1>100
RNu\; fzf;F g 900
1>000
nfhs;Kjy; fzf;F 1>000
tpw;gid fzf;F
gpd;tUk; tphpthd vLj;Jf;fhl;L fzf;fhdJ gy;NtW tifahf
gpiofis jpUj;Jtjw;F jug;glNtz;ba Fwpg;Ngl;L gjpTfis
tphpthf tpsf;FfpwJ.
vLj;Jf;fhl;L 3.10
jhkiu vd;fpw tpahghuj;jpd; 31.03.2012k; ehsd;wa
,Ug;gha;gpd; gw;W gf;f nkhj;jk; ` 3>65>000 MFk;> mjd; tuT
gf;f nkhj;jk; 2>26>000 MFk;. ,it rhpghh;f;fg;gl;l gpd;G fPo;tUk;
gpiofs; fz;lwpag;gl;ld.
rhpahd njhif ,Ug;gha;tpy;
(gjpT gjpT
fzf;F
nra;ag;gl;bUf;f nra;ag;gl;l
Ntz;baJ) ` njhif `
njhlf;f ruf;fpUg;G 15>000 10>000
199
thlif kw;Wk; thp 36>000 63>000
gw;gy fldPe;Njhh; 81>000 18>000
gw;gy fldhspfs; 1>04>000 1>58>000
,Ug;gha;tpd; rhpahd nkhj;jj;ij fz;lwpf.
tpil:
jhkiu tpahghuj;jpd; fzf;NfLfs;
31.03.2012k; ehsd;wa ,Ug;gha;tpd; rhpahd nkhj;jj;ij fz;lwpjy;
tptuk; gw;W tuT
` `
,Ug;gha;tpd; gb nkhj;jk; 3>65>000 2>26>000
$l;Lf: Fiwthf Fwpg;gplg;gl;l njhlf;f 5>000
ruf;fpUg;G 3>70>000 2>26>000
(27>000)
fopf;f/$l;Lf: $Ljyhf vOjg;gl;l thlif> 63>000
thpf;fhd rhpf;fl;Ljy; (54>000)
gw;gy fldPe;Njhh; - Fiwthf vOjg;gl;lJ
gw;gy fldhspfs; - mjpfkhf vOjg;gl;lJ
rhpahd nkhj;jk; 2>89>000 2>89>000
3.5 Kjypdk; kw;Wk; tUthapd tifghLfs;

epfu ,yhgk; my;yJ epfu tUthia fzf;fpLk;NghJ
nrytpdq;fisAk; tUthapdq;fisAk; nghUj;jpghh;f;f
Ntz;bAs;sJ. Kjypy; midj;J tUtha;fSk; jPh;khzpf;fg;gl
Ntz;Lk;> mLj;jjhf mt;tUtha;fis <l;Ltjw;F nrytplg;gl;l
njhiffis jPh;khzpf;f Ntz;Lk;> gpwF ,t;tpuz;ilAk; nghUj;jp
ghh;j;J epfu ,yhgk; my;yJ epfu tUthia fzf;fpl Ntz;Lk;.
cjhuzkhf> xU Fwpg;gpl;l fhyj;jpy; nra;ag;gl;l tpw;gid `
20>000> ,e;j tpw;gidAld; tpw;gid nra;ag;gl;l nghUspd; mlf;f
tpiy nghUj;jg;gl Ntz;Lk;. tpw;gid nra;ag;gl;l nghUl;fspd;
mlf;f tpiyahdJ ` 15>000 vdpy; mjd; epfu ,yhgk; my;yJ
epfu tUtha; ` 5000 MFk;.
,t;thW tUthiaAk; nrytpdj;ijAk; nghUj;Jk;NghJ
tUtha; ngwg;gl;ljhfNth my;yJ ngwg;glhkNyh ,Uf;fyhk;
vd;gij fUj;jpy; nfhs;s Ntz;Lk;. cjhuzkhf> xU tpahghup
flDf;F ruf;fpid thq;fpapUf;f Ntz;bapUf;fyhk; my;yJ
rk;gsk; nrYj;jpapUf;f Ntz;bapUf;fyhk;> mit xU Fwpg;gpl;l
ehspy; epYitahfapUf;fyhk;. xU Fwpg;gpl;l fhyf;fl;lj;jpw;fhd
200
,yhgk; my;yJ el;lj;jpid fzf;fpLk;NghJ> me;j
fhyfl;lj;jpw;fhd midj;J tUtha;fSk; (ngwgl;bUf;fyhk;
my;yJ ngwg;glhkypUf;fyhk;)> me;j fhyf;fl;lj;jpw;Fhpa
nrytpdq;fNshL (nrYj;jg;gl;bUf;fyhk; my;yJ epYitahf
,Uf;fyhk;) xg;gplg;gl Ntz;Lk;. vdpDk; xUth; xU
fhyfl;lj;jpw;Fhpa ,yhgk; my;yJ el;lj;jpid fzf;fpLk; Kd;dh;
gy;NtW tUtha; kw;Wk; nrytpdq;fspd; jd;ikfis
njhpe;Jnfhs;s Ntz;Lk;.
tUthapd; tifghL
tUthahdJ ,uz;L tiffshf gphpf;fg;glyhk;.
(i) Kjypd tUtha;

Kjypd tUtha; vd;gJ ve;j xU nryT mfpfkhfhNjh kw;Wk;
mJ xU tpahghuj;ij RKfkhf elj;jpLtjw;fhf
nra;ag;gLfpwNjh mt;tUthahFk;. ,J %yjd Mjhak; my;yJ
%yjd ,yhgk; vd;W miof;fg;gLfpwJ. ,J tpw;gidapypUe;J
fpilf;fngWk; mjpfgbahd tUtha;> mlf;f tpiyiatpl
mjpfkhf ngw;W tpw;f;fg;gLk; %yjd nrhj;Jfshy;
ngwg;glf;$bajhFk;. cjhuzkhf> xU fl;blkhdJ tpahghu
gad;ghl;bw;fhf ` 10>000 mlf;f tpiyapy; thq;fg;gl;lnjdpy;> mJ
` 15>000f;F tpw;fg;gLfpwJ> mjpy; ` 5>000 vd;gJ Kjypd
tUthahFk;. ,jpy;> mlf;f tpiyia tpl $Ljyhf ngwg;gl;l
tpw;gid tpiyia kl;LNk Kjypd tUthahf
vLj;Jf;nfhs;sg;gl Ntz;Lk;. nrhj;jpd; mlf;f tpiyia tpl
Fiwthf Mdhy; Vl;L kjpg;ig tpl mjpfkhf tpw;W ngwg;gLk;
njhifahdJ tUthapd tUthahf vLj;Jf;nfhs;sg;gl Ntz;Lk;.
vdpDk;> ,t;tit R+oy;fs; tzpf eilKiwfspy; tof;fkhf
eilngWtjpy;iy. Vnddpy;> me;j nrhj;J Ke;ja Mz;Lfspy;
gad;gLj;jg;gLfpwJ> NkYk; mjd; kPjhd Nja;khdk; xt;nthU
Mz;Lk; ePff ; g;gl;L mJ me;je;j Mz;Lf;Fhpa ,yhg el;l
fzf;fpy; vOjp ePf;fg;gLfpwJ. jw;NghJ me;j nrhj;jpid tpw;W
mjd; Vl;L kjpg;ig tpl mjpfkhf ngwg;gLk; njhifahdJ
(Mdhy; mlf;f tpiyia tpl Fiwthf)> Vw;fdNt mr;nrhj;jpd;
kPJ vOjg;gl;l $Ljy; Nja;khdkhf nfhs;syhk;. ,ijNa
tUkhd thp rl;lKk; mq;fPfhpf;fpwJ. cjhuzkhf> xU
,ae;jpukhdJ ` 10>000f;F thq;fg;gl;lJ> jw;NghJ mJ VLfspy; `
6>000 vd cs;sJ (Nja;khdk; ePf;fpa gpwF)> mt;tpae;jpuk;
jw;NghJ ` 12>000f;F tpw;fg;gLfpwJ vdpy;> mt;tpae;jpuk; tpw;wjd;
thapyhf <l;lg;gl;l ,yhgkhdJ ` 6>000. ,e;j ,yhgj;jpy; `
2>000I Kjypd tUthahf nfhs;s Ntz;Lk;> Vnddpy; ,J me;j
,ae;jpuj;jpd; mlf;f tpiyia tpl mjpfkhf cs;sJ (` 12>000 –
201
` 10>000)> kPjKs;s ,yhgkhd ` 4>000I tUthapd tUthahf
nfhs;s Ntz;Lk;. Kjypd tUthahdJ Kjypd fhg;G fzf;fpw;F
vLj;J nry;yg;gl Ntz;Lk; kw;Wk; ,J ,Ug;Gepiyf; Fwpg;gpd;
nghWg;Gfs; gf;fk; fhz;gpf;fg;gl Ntz;Lk;> tUthapd
tUthahdJ> ,yhg el;l fzf;fpy; tuT itf;fg;gl Ntz;Lk;.
(ii) tUthapd tUtha;

xU tpahghuj;jpd; tof;fkhd eilKiwfs; thapyhf ngwg;gLk;
tUthahdJ tUthapd tUtha; vd miof;fg;gLfpwJ.
cjhuzkhf> tzpfj;jpd; tof;fkhf nra;ag;gLk; tpw;gid
%ykhf ngwg;gLk; ,yhgk;> tzpf nrhj;Jfs; %ykhf fpilf;Fk;
tlif tUtha;> tzpf KjyPLfs; thapyhf ngwg;gLk;
gq;fhjhak; Nghd;wit tUthapd tUtha; MFk;. ,t;tUtha;
tUthapd ,yhgk; my;yJ tUthapd tUtha; vd
miof;fg;gLfpwJ.
nrytpdq;fspd; tifghLfs;
nrytpdq;fis %d;W tifahf tifg;gLj;jyhk;.
1. Kjypd nrytpdk;
xU tpahghuj;jpw;F ePz;l fhyk; gadspf;Fk; tifapy; xU nryT
nra;ag;gLkhapd; mJ Kjypd nrytpdk; vd miof;fg;gLfpwJ.
,J xU nrhj;jpid thq;Ftjw;fhf nra;ag;gl;ljhfNth
(fz;Zf;F Gydhff;$bajhfNth my;yJ GydhfhjjhfNth
,Uf;fyhk;)> ,J gpd;dh; tpw;W gzkhf;ff;$bajhfNth>
tpahghuj;jpd; tUtha; epiyia mjpfg;gLj;JtjhfNth my;yJ
tpahghuj;jpw;F NtW tifapy; gadspf;Fk; tifapNyh
nra;ag;gl;ljhf ,Uf;fyhk;. NtW tifapy; $Wtjhapd;>
,r;nrytpdj;jpy; tsUk; jd;ik ,Uf;fhJ kw;Wk; tof;fkhd
tpahghu eltbf;iffshy; ngwg;glhJ.
Kjypd nryTfSf;F rpy cjhuzq;fs;>
(i) epiyr; nrhj;Jfspd; juj;jpid Nkk;gLj;j
nra;ag;gLk; nryTfs;. cjhuzk;> $Ljy; miwfyd;fs;>
jsthlk;> ,ae;jpuk; Nghd;wit tpahghu gad;ghl;bw;fhf
thq;FtJ>
(ii) epiyr; nrhj;Jfspd; mstpid mjpfg;gLj;j
nra;ag;gLk; nryTfs;. cjhuzk;> epiyr; nrhj;Jfspd; gadspg;G
fhyk;> tUtha; <l;Lk; jpwd; my;yJ mjd; jpwid
Nkk;gLj;Jtjw;fhf nra;ag;gLk; nryTfs;.
(iii) Vw;fdNt gad;gLj;jg;gLk; xU epiy nrhj;jpid
khw;wp mt;tplj;jpy; Gjpa epiyr; nrhj;jpid thq;Ftjw;fhf
nra;ag;gLk; nryTfs;.
202
(iv) xU epiyr; nrhj;jpid thq;Ftjw;F>
nfhz;LtUtjw;F kw;Wk; mij epWTtjw;F
nra;ag;gLk; nrytpdq;fs;. cjhuzk;> ,aejpuq;fis
njhopw;rhiyf;F nfhz;LtUtjw;fhf nra;ag;gLk;
Vw;wpnry; nryT> mij mq;F epWTtjw;fhf
nra;ag;gLk; nryTfs; Nghd;wit.
(v) xU tpahghuj;jpd; chpikfis jf;fitj;J;nfhs;s
nra;ag;gLk; nryTfs;. cjhuzk;> fhg;Ghpikf;fhd
nryTfs;> gjpg;Ghpik> ew;ngah; Nghd;wit.
xU nrytpdj; njhif nghpjhf ,Ue;jhNyh> mJ
nkhj;jkhf xNu njhif nrYj;jg;gl;lhNyh> epiyr;
nrhj;Jf;fis tpw;W ngwg;gl;lhNyh my;yJ
mj;njhifia ngWgth; mij epiyr;nrhj;jpid
thq;Ftjw;F gad;gLj;jg;Nghfpwhh; vd;why; kl;LNk
mij Kjypd nrythf nfhs;sKbahJ vd;gij
fUj;jpy; nfhs;s Ntz;Lk;.
2. tUthapd nrytpdk;
tpahghuj;ij rhjhudkhf elj;Jtjw;fhf nra;ag;gLk;;
nrytpdq;fs; tUthapd nrytpdk; vd;W
miof;fg;gLfpwJ. vspikahf ,J ‘nryT’ vd;W
miof;fg;gLfpwJ. tUthapd nrytpdq;fSf;F gpd;
tUk; cjhuzq;fs; jug;gl;Ls;sd.
(i) xU tpahghuj;ij tof;fkhf elj;Jtjw;fhf
nra;ag;gLk; nrytpdq;fs;. cjhuzq;fs;> eph;thf
nryTfs;> cw;gj;jp nra;ag;gLk; nghUl;fspd; mlf;f
tpiy> nghUl;fis tpw;gjw;fhf nra;ag;gLk;
nryTfs; Nghd;wit.
(ii) tpahghuj;ij guhkhpg;gjw;fhf nra;ag;gLk; nryTfs;.
cjhuzk;> epiyr; nrhj;Jfis gOJePf;f
nra;ag;gLk; nryTfs;> cjphp ghfq;fs;
thq;Ftjw;fhf nra;ag;gLk; nryTfs; Nghd;wit.
(iii) kW tpw;gidf;fhf nfhs;Kjy; nra;ag;gl;l
nghUl;fspd; mlf;f tpiy.
(iv) epiyr; nrhj;Jfs; kPjhd Nja;khdk;>
tpahghuj;jpw;fhf thq;fg;gl;l fld; kPjhd tl;b
Nghd;wit.
3. ePs;gad; tUthapd nryT

,J tUthapd nrytpd; xU gFjpahFk;. ,J xU Fwpg;gpl;l
fzf;fhz;by; eilngWfpwJ> ,jd; gad; KOtJkhfNth my;yJ
xU gFjpNah tUk; Mz;by; ngwg;gLfpwJ. gpf;fpy;]; kw;Wk;
lq;fh;yp MfpNahh; jq;fspd; fzf;Fgjptpay; vd;fpw Gj;jfj;jpy;
203
,t;tif nrytpid fPo;fz;l ehd;F tiffshf
tifgLj;jpAs;sdh;.
(i) nrythdJ Kd;djhf KOtJk;
nrYj;jg;gl;LtpLk;> mjw;fhd gyd; ,d;dKk; mDgtpf;fg;glhky;
,Ug;gJ> mg;gyd; tUk; Mz;by; fpilf;ftpUg;gJ. mjhtJ>
,r;nrytpdkhdJ ,Ug;Gepiyf; Fwpg;gpy; nrhj;Jfs; gf;fk;
Kd;$l;b nrYj;jg;gl;l nryT vd;W Fwpg;gplg;gl;L gjptplg;gLk;.
cjhuzk;> njhiyNgrp fl;lzk; my;yJ mYtyf thlif
Kd;$l;b nrYj;jg;gl;lJ.
(ii) nrytpdj;jpy; xU gFjp Kd;$l;b nrYj;jg;gl;bUf;Fk;>
mjw;fhd gydpy; xU gFjp elg;G fhyf;fl;lj;jpy;
mDgtpf;fg;gl;bUf;Fk;> kPjk; gad;gLj;jg;gl;bUf;fhJ. ,J
,Ug;Gepiyf; Fwpg;gpy; nrhj;Jfs; gf;fk; fhz;gpf;fg;gLk;.
cjhzuk;> thpapy; xU gFjp Kd;djhf nrYj;jg;gl;lJ> xU Gjpa
nghUis re;ijapy; mwpKfg;gLj;j nra;ag;gl;l rpwg;G tpsk;gu
nryT. ngUk;ghyhd Kd;$l;b nrYj;jg;gl;l nrytpdq;fs; (i)
my;yJ (ii) mlq;Fk;. ,tw;Wf;fhd nryT KOtJkhfNth
my;yJ gFjpafNth vjph; fhyj;jpw;F nrYj;jg;gl;bUf;Fk;.
(iii) nra;ag;gl;l NritfSf;F nrYj;jg;gl;l nrytpdkhdJ
nrhj;jhf fUjg;gLk;> Mdhy; ,e;j nrythdJ elg;G Mz;Lf;F
kl;LNk gfph;e;jspf;f KbahJ. cjhuzkhf> Ruq;f Nkk;ghl;L
nrytpdq;fs;> fldPl;Lg; gj;jpuq;fs; ntspapl;ljpy; js;Sgb>
Muha;r;rp nryTfs; Nghd;wit.
elg;gpy; ,r;nrytpdkhdJ tUk; rpy Mz;LfSf;F vOjp
ePf;fg;gLfpwJ. xU Fwpg;gpl;l Njitf;fhf ,r;nryT
xJf;fg;gl;bUe;jhy;> mj;Njitapd; Mal;fhyk; tiu me;j
nrythdJ vOjp ePf;fg;gl Ntz;Lk;. cjhuzkhf>
fldPl;Lg;gj;jpuk; ntspapl;ljpy; js;Sgb mspj;j nrythdJ>
mf;fldPl;Lg;gj;jpuq;fs; jpUg;g me;epWkj;jhy; ngWk; fhyk; tiu
mJ vOjp ePf;fg;gl Ntz;Lk;.
(iv) tpjptpyf;F jd;ikAs;sitfspd; kPjhd el;lj;njhif.
cjhuzkhf> ntspehl;by; gwpKjy; nra;ag;gl;l nghUl;fspdhy;
el;lk;> fhg;gPL nra;ag;glhj ruf;F vhpe;jjhy; Vw;gl;l el;lk;
Nghd;wit.
tpjpg;gb ,e;j tifapy; tUk; nryTfs; fw;gidr; nrhj;Jfs;
vd;fpw jiyg;gpy; vOjg;gLfpwJ. mjhtJ> ,J ,Ug;Gepiyf;
Fwpg;G nrhj;Jfs; gf;fk; vOjg;gLfpwJ> vdpDk; ,J cz;ikapy;
nrhj;J ,y;iy Mdhy; vOjp ePf;fg;glhj Kjypd my;yJ
mrhjhud el;lkhFk;.
204
fzf;fpay; juepiy 26d; tpjp
fz;Zf;F Gydhfhj nrhj;Jfs; vd;gJ ePs;gad; tUthapd
nryT vd;fpw fUj;ij ePf;fptpl;lJ vdyhk;. ,e;j juepiyahdJ
1.4.2004 Kjy; midj;J tifahd njhopy; epWtdq;fSf;Fk;
nghUe;Jk;. ,e;j fzf;fpay; juepiyg;gb fz;Zf;F Gydhfhj
nrhj;J vd;gJ gpdtUk; tifapy; milahsg;gLj;jg;gLfpwJ
“fz;lwpaf;$ba gzky;yhj> cUtkpy;yhj> nghUs; cw;gj;jp>
nghUis gfph;e;jspg;gJ kw;Wk; mjw;F NritGhptjw;fhf
itj;jpUg;gJ> kw;wth;fSf;F thliff;F tpl my;yJ eph;thf
NjitfSf;fhf nra;Ak;NghJ”. 1.4.2004f;F gpwF nra;ag;gl;l
fz;Zf;F Gydhfh nrhj;Jfs; kPJ nra;ag;gl;l nrytpdq;fs;>
mjhtJ> njhlf;f nryTfs;> mjpf mstpyhd tpsk;gu
nryTfs;> gapw;rp nryTfs;> jd;dhh;t gzptpyfy;
nra;jth;fSf;F nfhLf;fg;gl;l ,og;gPl;L njhif Nghd;wit
fzf;fpay; juepiy 26My; mspf;fg;gl;l ,yf;fzj;jpw;F cl;gl;L
nra;ag;gl;bUf;f Ntz;Lk;.
Kjypd nryTfSf;Fk; kw;Wk; tUthapd nryTfSf;Fk; cs;s
NtWghLfs;
Kjypd nryTfSf;Fk; kw;Wk; tUthapd nryTfSf;Fk; cs;s
(m) Kjypd nrythdJ tpahghuj;jpw;fhf xU epiyr; nrhj;jpid
thq;Ftjw;fhf nra;ag;gl;bUf;Fk;. tUthapd nrythdJ
tpahghuj;ij elj;jpLk;nghUl;L ehSf;F ehs; nra;ag;gLk;
nrythFk;.
(M) Kjypd nrythdJ tpahghuj;jpd; tUtha; <l;Lk; jpwid
Nkk;gLj;Jk; tifapy; nra;ag;gLk;. tUthapd nrythdJ
tpahghuj;jpd; tUtha; <l;Lk; jpwid guhkhpg;gjw;fhf nra;ag;gLk;
nrythFk;.
(,) Kjypd nrythdJ jpUk;g jpUk;g epfoh jd;ik nfhz;lJ.
tUthapd nrythdJ jpUk;g jpUk;g epfOk; jd;ik nfhz;lJ.
(<) Kjypd nrythy; Vw;gLk; gadhdJ gy Mz;LfSf;F
fpilf;Fk;> mjd; xU rpW gFjp Nja;khdk; vd;fpw ngahpy; elg;G
Mz;L ,yhg el;l fzf;fpy; gw;W itf;fg;gLk;. kPjKs;s kjpg;G
,Ug;Gepiyf; Fwpg;G nrhj;Jfs; gf;fk; fhz;gpf;fg;gLk;. tUthapd
nrytpd; gadhdJ mJ ve;j Mz;by; nra;ag;gl;lNjh
mt;thz;bNy fpilj;JtpLk;. ,J KOtJkhf mt;thz;L ,yhg
el;l fzf;fpy; vOjg;gl;LtpLk;.
tUthapd nryT Kjypd nrythf khWk; R+oy;fs;
205
tof;fkhf tUthapd nrythf fUjg;gLgit gpd;tUk;
R+oy;fspy; Kjypd nrythf vLj;Jf;nfhs;sg;gLfpwJ.
1. gOJghh;g;G nryT
,ae;jpuk;> miwfyd; kw;Wk; fl;blk; Nghd;witfs; kPJ
nra;ag;gLk; gOJghh;g;G nryT nghJthf tUthapd nrythf
nfhs;sg;gLk;. vdpDk; gioa ,ae;jpuk;> kfpo;Te;J Nghd;w
nrhj;Jfs; thq;fg;gl;L mtw;iw gad;ghl;bw;F nfhz;Ltu
cldbahf nra;ag;gLk; gOJghh;g;G nryTfs; Kjypd nrythf
vLj;Jf;nfhs;sg;gl Ntz;Lk;.
2. $yp
tof;fkhf $ypahdJ tUthapd nrythFk;. vdpDk;> ,ae;jpu
jsthlq;fis epWTtjw;F nfhLf;fg;gl;l $yp> xU epiyr;
nrhj;jpid fl;Ltjw;F jug;gl;l $yp Nghd;wit Kjypd nrythf
3. rl;lKiw nryTfs;
nghJthf rl;lKiw nryTfs; tUthapd jd;ik nfhz;ljhf
vLj;Jf;nfhs;sg;gl Ntz;Lk;. vdpDk;> xU epiyr; nrhj;jpid
thq;Ftjw;fhf nra;ag;gLk; rl;lKiw nrytpdq;fs; me;j
nrhj;jpd; mlf;ftpiyahf nfhs;sNtz;Lk;.
4. Nghf;Ftuj;J nryTfs;
nghJthf Nghf;Ftuj;J nryTfs; tUthapd jd;ik nfhz;ljhf
vLj;Jf;nfhs;sg;gl Ntz;Lk;. Mdhy;> Gjpa ,ae;jpu
jsthlq;fis thq;fp mij njhopw;rhiyf;F nfhz;LtUtjw;fhf
nra;ag;gLk; Nghf;Ftuj;J nryTfs; Kjypd jd;ikAs;sjhf
nfhs;sg;gl;L mit me;j nrhj;jpd; mlf;f tpiyAld;
Nrh;f;fg;glNtz;Lk;.
5. Kjy; kPjhd tl;b
fl;blk;> ,ae;jpu jsthlq;fs; fl;lg;gLk;NghJ nfhLf;fg;gLk;
Kjy; kPjhd tl;bahdJ Kjypdg;gLj;jg;gl;L mJ mf;Fwpg;gpl;l
nrhj;jpd; mlf;f tpiyAld; Nrh;f;fg;glNtz;Lk;.
6. %yg;nghUs; kw;Wk; cjphp ghfq;fs;
tof;fkhf ,t;tif nryTfs; tUthapd nrythf
vLj;Jf;nfhs;sNtz;Lk;. Mdhy; epiyr; nrhj;Jfis fl;Ltjw;F
thq;fg;gLk; %yg;nghUs; kw;Wk; cjphp ghfq;fs; Kjypd nrythf
vLj;Jf;nfhz;L mJ mf;Fwpg;gpl;l nrhj;jpd; mlf;f tpiyAld;
Nrh;f;fg;glNtz;Lk;.
7. Nkk;ghl;L nryTfs;
Njapiyj; Njhl;lk;> ug;gh; Njhl;lk;> Njhl;lf;fiy Nghd;w
njhopy;fis Vw;gLj;j ePz;l fhyk; Njitg;gLfpwJ. me;j
Nkk;gLj;jg;gLk; fhyk; Kbe;j gpd;dNu me;j njhopyhdJ jdJ
206
tUthia <l;l KbAk;. ,k;Nkk;ghl;Lf; fhyf;fl;lj;jpy;
nra;ag;gLk; nrythdJ Nkk;ghl;L nrytpdk; vd;W
miof;fg;gLfpwJ> ,J Kjypd nrythf vLj;Jf;nfhs;sg;gl
Ntz;Lk;. cjhuzkhf> Njapiy njhopiy njhlq;fp tUtha; <l;l
4 Kjy; 5 Mz;Lfs; tiu MfpwJ. ,j;njhopy; njhlq;fpaTld;>
Njapiy fd;Wfis el Ntz;Lk;. NkYk; Fiwe;jgl;rk; 5
Mz;LfSf;F mit Kiwahf guhkhpf;fg;gl Ntz;Lk;> gpwNf
me;j epWtdk; Njapiyia jahh; nra;a KbAk;.
,f;fhyf;fl;lj;jpy; me;epWtdk; nra;j midj;J nryTfSk;
Nkk;ghl;L nryTfs; vd;W miof;fg;gLfpwJ> NkYk; mit
Kjypd jd;ikAilaJ. mJ Njapiyia jahh; nra;a Muk;gpj;j
gpwf nra;ag;gLk; guhkhpg;G nryTfs; midj;Jk; tUthapd
nrythFk;.
8. tpsk;guk;
xU Gjpa nghUis re;ijapy; mwpKfg;gLj;Jk;NghJ nra;ag;gLk;
tpsk;gu nrythdJ Kjypd nrythFk;> Vnddpy;> mjw;fhd
gyd;fs; vjph;tUk; fhyj;jpNyNa fpilf;Fk;.
9. njhlf;f nryTfs;
xU epWkj;ij njlq;Ftjw;fhf nra;ag;gLk; nryTfs; njhlf;f
nryTfs; vd;W miof;fg;gLfpwJ. ,it Kjypd nrythf
gj;jp 8 kw;Wk; 9 Mfpatw;wpy; Fwpg;gplg;gl;Ls;s nryTfs;
nghJthf ePs; gad; tUthapd nrythFk; kw;Wk; mit tUk; 3
my;yJ 4 Mz;Lfspy; vOjp ePf;fg;gLk;.
tUthapd el;lk;
tUthapd el;lk; vd;gJ tof;fkhf eilngWk;
tpahghuj;jpy; elg;G nrhj;Jfspd; kjpg;gpy; Vw;gLk; kjpg;G
Fiwtpdhy; Vw;gLk; el;lkhFk;. ‘tUthapd el;lk;’ vd;gJ
‘tUthapd nryT’ NghdwjhFk;> tUthapd el;lKk; tUthapd
nryT Nghy ,yhg el;l fzf;fpy; vOjg;gLk;. vdpDk; nryT
vd;fpw gjk; el;lk; vd;fpw gjj;jpypUe;J NtWgLfpwJ. nryT
vd;gJ tpahghuj;jpw;F VNjh gaid nfhz;LtUfpwJ. Mdhy;
el;lk; vd;gJ tpahghuj;jpw;F ve;j gyidAk; nfhz;LtUtjpy;iy.
cjhuzkhf> thuhf;fld;> jPapy; vhpe;j ruf;fpUg;gpdhy; Vw;gl;l
el;lk; Nghd;witfshFk;.
Kjypd el;lk;
,t;tif el;lkhdJ tof;fkhd tzpf eilKiwapdhy;
Vw;gLtjpy;iy. ,J xU Kjypd nrhj;jpd; tpw;gid tpiyf;Fk;
mJ thq;fg;gl;l tpiyf;Fk; cs;s NtWghlhFk;. Kjypd
el;lkhdJ xU Kjypd nrhj;jpd; tpw;gid tpiyahdJ mjd;
nfhs;Kjy; tpiyiatpl Fiwthf ,Uf;Fk;NghJ Vw;gLfpwJ.
207
cjhuzkhf> xU ,ae;jpuj;jpd; mlf;f tpiyahdJ ` 10>000> mJ
tpahghuj;jpy; gad;gLj;jg;gl;L gpd;dh; mjdhy; cgNahfkpy;iy
vd fUjg;gl;L ` 8>000 tpw;fg;gLfpwJ vdpy;> mjd; mlf;f
tpiyAld; Fiwthf cs;s tpw;gid tpiyahd ` 2>000 Kjypd
el;lkhf vLj;Jf;nfhs;sg;gl Ntz;Lk;.
ngWjy;fspd; tifghL
nghWjy;fis fPo;fzlthW ,uz;lhf tifgLj;jyhk;.
(i) Kjypd ngWjy;fs; kw;Wk; (ii) tUthapd
ngWjy;fs;
(ii) Kjypd ngWjy;fs;

Kjypd ngWjy;fs; vd;gJ> mjd; gq;Fjhuh;fshNyh my;yJ
mjd; chpikahsh;fshNyh my;yJ xU epiyr;nrhj;jpid tpw;W
ngwg;glf;$bajhfNth ,Uf;fyhk;. cjhuzkhf> xU epWkk; jdJ
gq;F Kjypid mjpfg;gLj;j gq;F ntspapl;L ngwg;gl;l njhif
Kjypd ngWjy;fshFk;. mNjNghy> xU epWtdk; jdJ
,ae;jpuj;ij ` 10>000f;F tpw;W ngwg;gLk; njhif Kjypd
ngWjyhFk;.
Kjypd ngWjy;fs; vd;gJ Kjypd ,yhgj;j;pypUe;J NtWgl;lJ
vd;gij fUj;jpy; nfhs;sNtz; Lk;. ngWjy;fs; vd;gd nuhf;fkhf
ngwg;glf;$baitahFk;. NkYk;> ,J KOtJkhf Kjypd
,yhgkhf ,Uf;fyhk; my;yJ ,y;yhky; Nghfyhk;. ,jpy; Kjypd
el;lk; $l ,Uf;fyhk;. cjhuzkhf> ` 10>000 mlf;f tpiyAs;s
xU ,ae;jpuk; ` 12>000f;F tpw;fg;gLfpwJ vdpy;> ,jpy; Kjypd
ngWjy; ` 12>000 MFk;> Mdhy; ,jpy; Kjypd ,yhgkhdJ `
2>000 kl;LNk MFk;. mNj Nghy mt;tpae;jpuk; ` 8>000 f;F
tpw;fg;gLfpwJ vdpy;> ,jpy; Kjypd ngWjy; ` 8>000 MFk;>
NkYk; ,jpy; Kjypd el;lkhdJ ` 2>000 MFk;.
(iii) tUthapd ngWjy;fs;

ve;j xU ngWjy; Kjypd ngWjy; ,y;iyNah mJ tUthapd
ngWjyhFk;. xU tpahghuj;jpy; ngUk;ghyhd ngWjy;fs;
tUthapd ngWjy;fshFk;. vdpDk;> tUthapd ngWjy; vd;gJ
tUthapd ,yhgk; my;yJ tUthapd tUthapypUe;J
NtWgl;ljhFk;. ngWjy; vd;gJ nuhf;fkhf ngwg;gl;litahFk;.
NkYk;> ,e;j xl;Lnkhj;j njhifAk; tUthapd tUthahf
,Uf;fyhk; my;yJ ,y;yhky; Nghfyhk;. cjhuzkhf> ` 20>000
mlf;f tpiyAs;s nghUl;fs; ` 25>000f;F tpw;fg;gLfpwJ vdpy;>
208
,jpy; tUthapd ngWjy; ` 25>000 MFk;> kw;Wk; ,jpy; tUthapd
,yhgk; my;yJ tUtha; ` 5>000 MFk;.
Kjypdk; kw;Wk; tUthapdk; Mfpatw;Wf;fpilNa cs;s
NtWghLfs; tUtha; fz;lwpaTk; thp rk;ge;jg;gl;l
fhuzq;fSf;fhfTk; mtrpakhFk;. Kjypdk; kw;Wk; tUthapdk;
Mfpatw;Wf;fpilNa NtWghLfis mwpa gy;NtW
fhyf;fl;lq;fspy; ty Nrhjidfs; nra;ag;gl;Ls;sd. mtw;wpy;
rpy nghUshjhu mbg;gilapyhdJ> rpy fzf;fpay; fUj;Jfs;
mbg;gilapyhdJ kw;Wk; rpy ePjpkd;wq;fyhy; nrhy;yg;gl;ljhFk;.
vdpDk; ,d;wsTk; ,tw;iw NtWgLj;Jtjpy; rpy fbdj;jd;ik
,Uf;fjhd nra;fpwJ. ngUk;ghyhd ,lq;fspy; me;j tpahghuj;jpd;
jiyikNa xU tUthapdkh my;yJ Kjypdkh vd;gij
KbTnra;fpwJ. vdpDk;> Nkw;nrhy;yg;gl;l tpjpfSk; fPNo
jug;gl;Ls;s vLj;Jf;fhl;LfSk; khzth;fSf;F xU nryT
my;yJ tUthia Kjypdkh my;yJ tUthapdkh vd;gij
gphpf;f cjtpahf ,Uf;Fk;.
vLj;Jf;fhl;L 3.11
gpd;tUk; nrytpdq;fs; Kjypdkh my;yJ tUthapdkh vd;gij
tifgLj;Jf.
(i) ` 20>000f;F xU gioa kfpo;Te;J thq;fg;gl;lJ.

mij gad;ghl;bw;F nfhz;Ltu ` 5>000
nrytopf;fg;gl;lJ.
(ii) njhopw;rhiyf;F th;zk; G+Rtjw;F ` 1>000
nrytplg;gl;lJ.
(iii) xU Gjpa ,ae;jpuj;ij thq;Ftjw;F Vw;wpr;nry;
nryT kw;Wk; tz;bf;fl;lzkhf ` 1>000
nrytplg;gl;lJ NkYk; mij epWTtjw;F ` 200
nrytplg;gl;lJ.
(iv) ` 1500 Vl;L kjpg;Gs;s miwfyd; ` 1000 f;F
tpw;fg;gl;lJ. xU Gjpa miwfyd; ` 2000f;F
thq;fg;gl;lJ mij epWtdj;jpw;F nfhz;Ltu ` 20
nrytplg;gl;lJ.
tpil
(i) nkhj;j nrythd ` 25000 Kjypd nrythf

vLj;Jf;nfhs;sg;gl Ntz;Lk;. ,jpy; ` 20>000 me;j
nrhj;jpid thq;Ftjw;Fk;> ` 5>000 mij gad;gLj;j
tif nra;tjw;Fk; nra;ag;gl;lJ.
209
(ii) th;zk; G+Rtjw;F Md nrythdJ Kjypd nrhj;jpid
guhkhpg;gjw;fhf nra;ag;gl;ljhFk;> vdNt ,J tUthapd
jd;ikAilaJ.
(iii)Vw;wpr;nry; nryT kw;Wk; tz;bf;fl;lzk; ` 1>000 NkYk;
epWTif nryT ` 200 Mfpait Kjypd nryTfshFk;.
Vw;wpr;nry; kw;Wk; tz;bf;fl;zk; nrhj;jpid epWtdj;jpw;F
nfhz;LtUtjw;F nra;ag;gl;ljhFk; kw;Wk; epWTif nryT me;j
nrhj;jpid gad;ghl;bw;F nfhz;LtUtjw;fhf nra;ag;gl;ljhFk;.
(iv) gioa miwfyd; tpw;wjpy; Vw;gl;l el;lk; ` 500> tUthapd
el;lkhf vLj;Jf;nfhs;sNtz;Lk;. Vnddpy;> miwfyd; tpahghu
gad;ghl;bw;fhf ,Ue;jJ> mjpy; Vw;gl;l el;lkhdJ Kiwahf
Nja;khdk; ePf;fhjij fhz;gpf;fpwJ. Gjpa miwfyd;
thq;Ftjw;F nra;ag;gl;l nryT kw;Wk; mij nfhz;Ltu nra;j
nryTfs; Kjypd nryTfshFk;. mr;nrhj;jpid thq;Ftjw;F
nra;ag;gl;l nryT mjd; mlf;f tpiyahFk; NkYk; nfhz;Ltu
nra;ag;gl;l nryT me;j nrhj;jpid gad;ghl;bw;F nfhz;Ltu
nra;ag;gl;l nrythFk;.
vLj;Jf;fhl;L 3.12
fPo;fz;ltw;iw Kjypd nryth my;yJ ePs;gad;
tUthapd nryth vd;gij tifgLj;jp mjw;fhd fhuzj;ij
RUf;fkhf tpthp.
(i) xU rh;f;fiu Miy jdJ cw;gj;jp ,lj;jpid

khw;Wtjw;fhf ,ae;jpuq;fis mfw;wp Gjpa ,lj;jpy; kW
epWTtjw;fhf Md nryT ` 30>000.
(ii) Vw;fdNt cs;s jsthlj;jpy; kpd;rhu Efh;it ngUk;
mstpy; Fiwf;f VJthf Gjpa fUtp nghWj;jg;gl;ljwhfhf Md
nryT ` 10>000.
(iii)rhpahd tpjpia gpd;gw;wtpy;iy vd $wp Rq;f mjpfhhpfs;
,wf;Fkjp nra;ag;gl;l nghUl;fis gwpKjy; nra;jjhy; Vw;gl;l
el;lk; ` 25>000.
tpil
(i) jdJ cw;gj;jp ,lj;jpid khw;Wtjw;fhf ,ae;jpuq;fis

mfw;wp Gjpa ,lj;jpy; kW epWTtjw;fhf Md nrytpid
fl;lhakhf ePs;gad; tUghapd nrythf fUj Ntz;Lk;. Vnddpy;>
,e;j nrytpdhy; vt;tpj fz;Zf;F Gydhfhj nrhj;Jk;
Vw;gltpy;iy. NkYk;> Gjpa ,lj;jpy; epWtg;gl;l njhopw;rhiyahy
vt;tsT ,yhgk; mjpfhpf;Fk; vd;gij Jy;ypakhf
mstplKbahJ. ,e;j nrytpid 4 my;yJ 5 Mz;Lfspy; vOjp
210
ePf;fyhk;. mJtiu kPjKs;s njhifahdJ
,Ug;Gepiyf; Fwpg;gpd; nrhj;Jfs; gf;fk; fhz;gpf;fg;gl
Ntz;Lk;.
,e;j nrythd ` 30>000Ak; xNu jtidapy; vOjp
ePf;fp elg;G Mz;Lf;fhd ,yhg el;l fzf;fpy; gw;W
itg;gjpYk; vt;tpj jtWk; ,y;iy. Vnddp ,e;j
nryT njhifahd ` 30>000 vd;gJ xU rh;f;fiu
Miyia nghWj;jtiu rpwa njhifNa.
(ii) Vw;fdNt cs;s jsthlj;jpy; nghWj;jg;gl;l Gjpa
fUtpahdJ vjph;fhyj;jpy; kpd;rhu Efh;it ngUk;
mstpy; Fiwf;fpwJ> vdNt ,e;j nrythdJ Kjypd
nrythFk;. Vnddpy; ,e;j nrythdJ vjph; fhyj;jpy;
epr;rakhf tpahghuj;jpw;F Nrkpg;ig juty;yJ. ,e;j
nrytpid Kjypdkhf;fpa gpd;> mjd; kPJ Fwpg;gpl;l
tpfpjj;jpy; Nja;khdk; ePf;fg;gl Ntz;Lk;.
(iii) ,wf;Fkjp nra;ag;gl;l nghUl;fis Rq;f mjpfhhpfs;
gwpKjy; nra;jJ xU el;lkhFk;. ,J eph;thfj;jpd;
myl;rpaj;jhy; Vw;gl;ljhFk;> ,J xU mrhjhud
el;lkhFk;. ,ij tUthapd el;lkhf fUjp ,yhg el;l
fzf;fpy; vOjp ePf;FtJ rpwe;jjhFk;> mJ Kiwahf
tpthpf;fg;gl Ntz;Lk;. ,e;j el;lkhdJ elg;G Mz;bd;
,yhgj;ij tpl Fiwthf ,Uf;Fk;NghJ ,t;thW
nra;tJ rpwe;jjhFk;. mt;thW ,y;yhky; ,e;j
el;lkhdJ elg;G Mz;L ,yhgj;ij tpl mjpfkhf
,Ue;jhy;> ,e;j el;lj;ij ePs;gad; tUthapd el;lkhf
fUjp vjph;tUk; 2 my;yJ 3 Mz;Lfspy; vOjp
ePf;FtJ cfe;jjhf ,Uf;Fk;.
3. tpjpg;gpioapd; nghUspid $Wf.

4. ‘Kjypd tUtha;’ vd;gjd; nghUSila NtW xU
thh;j;ijia Fwpg;gpL.
5. $yp Kjypd jd;ikAilajhf nfhs;sg;gLtjw;F rpy
cjhuzq;fis $Wf.
6.
3.6 epiyr; nrhj;Jfs; - Nja;khd fzf;fpay;
Nja;khdk; vd;fpw fUj;J tpahghuj;jpd; tUthAld;

njhlh;GilajhFk;. tUtha; <l;Lk; nray;Kiwapy;> ePz;l fhy
nrhj;jhdJ nghUshjhu rhj;jpaj;ij gad;gLj;JfpwJ. xU
fhyfl;lj;jpy; ,e;j ePz;l fhy nrhj;Jfs; gadw;W Nghfpd;wd>
211
mit mg;Gwg;gLj;jg;gl;L Gjpa nrhj;J thq;fg;gLfpwJ.
gad;gLj;jg;gl;l nghUshjhu rhj;jpak; vd;gJ ,e;j nrhj;jpd;
mlf;f tpiy fhyhtjpahtij Fwpf;fpwJ. NkYk; ,J
fl;lhakhf> cz;ikahd tpahghu tUthia fzf;fpLk;nghUl;L>
tpahghuj;jpd; tUthapypUe;J ngwg;gLjy; Ntz;Lk;. Nja;khdk;
vd;gJ> tzpf nray;Kiwf;fhf xU epiyr; nrhj;J
gad;gLj;jg;gLk;NghJ mjd; mlf;f tpiyapy; xU gFjpahdJ
tUthapypUe;J fopj;Jf;fhl;lg;gLtJ MFk;. Nja;khdk; vd;gJ
mjd; mlf;f tpiyia me;j nrhj;jpd; MAl;fhyk; tiu gfph;e;J
mspf;fpwJ. ,J gfph;e;jspf;Fk; nray;KiwahFk;> nrhj;jpid
kjpg;gpLk; nray;Kiway;y.
Nja;khdk; vd;gjd; fUj;ij tphpthf Ghpe;Jnfhs;s rpy
fzf;fpay; mwpQh;fspd; gpd;tUk; ,yf;fzq;fs; cjtpahf
,Uf;Fk;.
gpf;fpy;]; vd;gthpd; $w;Wg;gb “Nja;khdk; vd;gJ xU
nrhj;jpd; juk;> msT my;yJ mjd; kjpg;gpy; cz;lhFk;
epiyahd kw;Wk; njhlh;r;rpahd FiwNt MFk;”.
,q;fpyhe;J gl;la fzf;fhsh;fs; fofk; kw;Wk; Nty;];
MfpNahh; Nja;khdj;ij gpd;tUkhW tiuaWf;fpd;wdh;. “xU
nrhj;jpd; ve;j xU mlf;f tpiy gFjpahdJ mij me;epWtd
chpikahsuhy; ,Wjpahf jpUk;gg; ngwKbatpy;iyNah
mJthFk;. ,e;j Kjypd el;lj;jpw;F xJf;fgLtJ> ,J
tpahghuj;jpy; gad;gLj;jg;gLk; me;j nrhj;jpd; gaDs;s
MAl;fhyj;jpd; xUq;fpide;j mlf;f tpiyahFk;. NkYk;> ,J
tpahghuj;jpw;F vt;tsT ,yhgj;ij ngw;Wje;Js;sJ vd;gij
rhh;e;jpy;iy”.
];igrh; kw;Wk; ngf;yh; MfpNahh; Nja;khdj;ij gpd;tUkhW
tiuaWf;fpd;wdh;. “xU Fwpg;gpl;l fhyf;fl;lj;jpy; ve;j xU
fhuzj;jpdhYk; xU nrhj;jpd; MAl;fhyk; vt;tsT
jPh;e;JNghAs;sJ vd;gij mstpLtjhFk;”.
Nkw;fz;l ,yf;fzq;fspd; gb> ehk; ,t;thW xU KbTf;F
tuyhk;> Nja;khdk; vd;gJ ve;j xU fhuzj;jpdhYk; xU nrhj;jpd;
kjpg;gpy; cz;lhFk; gbg;gbahd FiwNt MFk;. ,e;j ghlj;jpy;
ehk; Nja;khdk; vd;gjd; fUj;ij fw;Wf;nfhs;syhk;. ,jpy; ehk;
gbf;f NghtJ> Nja;khdj;jpd; nghUs;> mJ Vw;gLtjw;fhd
fhuzq;fs;> Nja;khdk; ePf;f Ntz;bajd; Njitfs; kw;Wk;
Nja;khdk; fzf;fpLk; Kiwfs;.
Nja;khdk;: nghUs;> Njit kw;Wk; fhuzq;fs;
212
,e;j gFjpapy; ehk; Nja;khdj;jpd; nghUs;> mjd; Njit>
jd;ikfs; kw;Wk; Nja;khdk; Vw;gLtjw;fhd fhuzq;fs;
Mfpatw;iw fhz;Nghk;.
Nja;khdj;jpw;fhd fhuzq;fs;
Nja;khdj;jpw;fhd fhuzq;fs; gpd;tUkhW>
1. Nja;T kw;Wk; cuha;T

,ae;juk;> jsthlk;> miwfyd; kw;Wk; nghUj;Jfs; Mfpatw;iw
njhopw;rhiyfspy; ehk; njhlh;r;rpahf gad;gLj;Jtjdhy; mjpy;
Nja;Tk; cuha;Tk; Vw;gLfpwJ ,J Nja;khdj;jpw;F Kf;fpa
fhuzkhFk;.
2. jPh;e;JNghjy;
xU nrhj;jpid gad;gLj;Jtjhy; jPh;e;JNghfpwJ. ,J jhJ
Ruq;fq;fs;> vz;nza; fpdWfs; Nghd;wtw;Wf;F nghUe;Jk;. xU
Ruq;fj;jpypUe;J jhJf;fisNah my;yJ vz;nziaNah njhlh;e;J
vLf;Fk;NghJ xU fl;lj;jpy; mJ Kw;wpYkhf jPh;e;NghfpwJ.
3. tof;nfhopjy;
rpy nrhj;Jfs; mJ Kw;wpYkhf Nja;e;J NghFk; Kd;dh;
R+o;epiyfs; khWtjhy; epuhfhpf;fg;gLfpwJ. cjhuzkhf> rhpahf
nrayhw;wpf;nfhz;bUf;Fk; xU gioa ,ae;jpuj;jpw;F gjpyhf xU
Gjpa ,ae;juk; thq;fg;glyhk;> Vnddpy; Gjpa ,ae;jpukhdJ
,d;dKk; jpwikahf my;yJ rpf;fdkhf gad;gLj;jf;f$bajhf
,Uf;fyhk;. ,e;j el;lkhdJ> Gjpa fz;Lgpbg;Gfs; my;yJ elg;G
tof;fk; khWjy; Nghd;w fhuzq;fyhy; Vw;glyhk;.
4. fhyg; Nghf;F
fhyk; nry;y nry;y rpy nrhj;Jfspd; kjpg;G Fiwayhk;.
Fj;jif nrhj;Jfs;> fhg;Ghpik my;yJ gjpg;Ghpik Nghd;w
nrhj;JfSf;F ,J nghUe;Jk;.
5. tpgj;J
xU nrhj;jhdJ tpgj;ij re;jpf;Fk;NghJ mjd; kjpg;G Fiwayhk;.
Nkw;fz;ltw;wpd;gb> xU nrhj;jhdJ Nja;T> cuha;T> fhyg;Nghf;F>
jPh;e;JNghjy;> tof;nfhopjy;> tpgj;J Nghd;w fhuzq;fyhy;
Nja;khdk; milayhk;.
Nja;khdj;jpd; mbg;gil jd;ikfs;
1. Nja;khdk; vd;fpw gjk; epiyr; nrhj;JfSf;F kl;LNk

gad;gLj;jg;gLfpwJ. cz;ikapy; elg;G nrhj;JfspYk;
kjpg;G FiwT Vw;glyhk;. nrhj;jpd; kjpg;gpy; cz;lhFk;
213
kjpg;G FiwthdJ ,Ug;Gepiyf; Fwpg;G jahh; nra;Ak;NghJ
ftdkhf ifahsNtz;Lk;. mjhtJ mlf;f tpiy my;yJ re;ij
kjpg;G ,tw;wpy; vJ FiwNth me;j kjpg;gpy; kjpg;gplg;gl
Ntz;Lk;.
2. Nja;khdk; vd;gJ ,yhgj;jpd; kPJ vOjg;gLtjhFk;.
mjhtJ tpahghuj;jpd; cz;ikahd ,yhgkhdJ Nja;khdk;
fzf;fplhky; fz;lwpaKbahJ.
3. Nja;khdk; vd;gJ guhkhpg;gpypUe;J NtWgLfpwJ. guhkhpg;G
nryT vd;gJ ,ae;jpuj;jpd; jpwid guhkhpg;gjw;fhf
nra;ag;gLtjhFk;. vdpDk;> guhkhpg;G nryT nra;tjdhy; me;j
,ae;jpuk; gadw;W NghfhJ vd fUj KbahJ. cz;ikapy;>
rhpahd guhkhpg;G ,e;j R+oiy js;spNghLfpwJ Mdhy;
KOtJkhf jLj;J epWj;j KbahJ.
4. epyk;> jq;f eiffs; Nghd;w ntF rpy nrhj;Jfis jtpu
midj;J epiyr; nrhj;JfSk; Nja;khdkilfpd;wd> ,J
fz;Zf;F GydhfhjJ kw;Wk; gbggbahf eilngWtJ.
Nja;khdk;
Nja;khdk; vd;fpw gjkhdJ> jPh;e;JNghjy;> vOjp ePf;Fjy; Nghd;w
gjq;fspypUe;J khWgLfpwJ. vdpdk; rpy Neuq;fspy; mit xU
nghUs; nfhz;ljhf gad;gLj;jg;gLfpwJ.
jPh;e;JNghjy;: jPh;e;JNghjy; vd;fpw gjkhdJ epyf;fhp Ruq;fk;>
vz;nza; fpzW Nghd;wtw;wpypUe;J fpilf;ff;$ba rpy
tsq;fis vLf;Fk;NghJ Vw;gLtij Fwpf;Fk;.
vOjp ePf;Fjy;: fz;Zf;F Gydhfhj nrhj;Jfis fhyg;Nghf;fpy;
ePf;Ftij vOjp ePf;fy; vd;fw gjk; Fwpf;fpwJ. fhg;Ghpik>
gjpg;Ghpik kw;Wk; Fj;jif nrhj;Jfs; Nghd;wit Fwpg;gpl;l
MAl;fhyNk nfhz;lJ. vdNt mtw;wpd; mlf;f tpiyahdJ
,f;fhyf;fl;lj;jpy; vOjp ePf;fg;gl Ntz;Lk;.
mnkhpf;f gl;la nghJf;fzf;fhsh;fs; fofk; Nja;khdk;>
jPh;e;JNghjy; kw;Wk; vOjp ePf;Fjy; Mfpa
thh;j;ijfSf;fpilNaahd NtWghLfis fPo; fz;lthW
mspf;fpwJ.
Nja;khdk; vd;fpw gjkhdJ gpw thh;j;ijfspypUe;J gpd;tUkhW
NtWgLfpwJ> fzf;fhsh;fs; ,e;j gjj;jpid mlf;f tpiyia
gfph;e;jspj;jy; vd tpsf;Ffpd;wdh;. Nja;khdk; vd;gJ kdpjdhy;
cUthf;fg;gl;l epiyr; nrhj;Jfspd; mlf;f tpiyapy; ePf;Fjy;
vd;gjpy; njhlh;GilaJ (,Ug;Gepiyf; Fwpg;gpy; nrhj;Jfis
kjpg;gpLjy; vd;gij Fwpg;gjy;y). jPh;e;JNghjy; vd;fpw gjk;
vz;nza;> jhJf;fs; Nghd;w ,aw;if tsq;fspd; mlf;f
tpiyia gfph;e;jspj;jy; vd;W nghUs;gLk;. vOjp ePf;Fjy; vd;gJ
214
fhg;Ghpik> Fj;jif nrhj;Jfs; Nghd;w fz;Zf;F Gydhfh
nrhj;Jfspd; mlf;f tpiyia gfph;e;jspj;jy; vd;W nghUs;gLk;.
gj;jpuq;fs; kw;Wk; KjyPLfs; Nghd;wtw;iw kjpg;gpLk;
nray;Kiwfspy; Nja;khdk; vd;fpw gjk; gad;gLj;jg;glf; $lhJ.
ghoiljy;: ghoiljy; vd;fpw gjkhdJ fl;blk; my;yJ gpw
nrhj;Jfs; thliff;F tpLk;NghJ Vw;gLk; Nrjhuj;ij Fwpf;fpwJ.
Fj;jifapy; xU nrhj;jpid ngWk;NghJ mJ fhyk; Kbe;J
jpUk;g xg;gilf;fg;gLk;NghJ> mJ ve;j epiyapy; jug;gl;lNjh
mNj epiyapy; jpUk;gj;jug;gl Ntz;Lk; vd;gJ xg;ge;jkhFk;.
ghoiltJ thapyhf Vw;gLk el;lj;ij <Lfl;Lk;nghUl;L>
ghoiltjhy; Vw;gLk; el;lkhdJ kjpg;gplg;gl;L mJ me;j nrhj;J
fzf;fpy; gw;W itf;fg;gl;L ghoiljy; el;lj;jpw;fhd xJf;F
fzf;fpy; tuT itf;fg;gLfpwJ. mjd; gpwF cs;s nrhj;jpd;
mlf;f tpiyapy; Nja;khdk; fzf;fplg;gLfpwJ. me;j ghoile;j
el;lj;jpw;fhf Fj;jif ngw;wtuhy; VNjDk; njhif
nrYj;jg;gl;lhy;> mJ ghoiljy; el;lj;jpw;fhd xJf;F fzf;fpy;
gw;W itf;fg;gLfpwJ. ,jpy; VNjDk; ,Ug;G ,Ug;gpd; mJ ,yhg
el;l fzf;fpw;F khw;wg;gLfpwJ.
Nja;khd fzf;fpd; nghUs;
Nja;khd fzf;fpay; vd;gJ xU nrhj;jpd; mlf;f
tpiyia tpfpjhr;rh mbg;gilapYk; KiwahfTk; mjd;
MAl;fhyk; KOtJk; gfph;e;spg;gNj MFk;. mnkhpf;f gl;la
nghJf;fzf;fhsh;fs; fofk; Nja;khdj;ij fPo;fhZkhW
tpsf;FfpwJ> “,J xU fz;Zf;F GydhFk; nrhj;jpd; ,Wjp
kjpg;ig fopj;jgpd; cs;s mlf;f tpiy my;yJ mjd; mbg;gil
kjpg;gpid mjd; vjph;ghh;f;fg;gLk; MAl; fhyj;jpy;
tpfpjhr;rhukhfTk; KiwahfTk; gfph;ejspg;gij Fwpf;Nfhshf
nfhz;Ls;sJ. ,J xU gfph;e;jspf;Fk; nray;KiwahFk;>
kjpg;gpLk; nray;Kiway;y”.
Nja;khdj;jpd; Kf;fpa Nehf;fkhdJ tpahghuj;jpd;
cz;ikahd ,yhgk; my;yJ el;lj;jpid mwpAk; tpjkhf
nrhj;jpd; mlf;f tpiyia gy;NtW fzf;fpay; fhyq;fSf;F
gfph;e;jspg;gNj MFk;.
Nja;khdk; ePf;Ftjd; Nehf;fq;fs;
Nja;khdk; ePf;Ftjw;fhd Nehf;fq;fs; fPNo jug;gl;Ls;sd.
1. cz;ikahd ,yhgk; fz;lwptjw;F

xU nrhj;jpid thq;FtJ vd;gJ> me;j Mz;bw;fhd nryT
my;yhky;> Nkw;nfhz;L jug;gLk; Kd;njhifahFk;. cjhuzkhf>
xU tpahghuj;jpw;fhf xU fl;blk; ` 10>000f;F thq;fg;gLfpwJ
215
vdpy;> mJ vjph;tUk; fhyj;jpw;fhd thlif vDk; nrytpid
kpr;rg;gLj;JfpwJ vd;W nghUs;. Mdhy;> xU Fwpg;gpl;l fhyj;jpw;F
gpwF> me;j fl;blkhdJ gadw;W NghFk;. me;j fl;blj;jpd;
mlf;f tpiyahdJ> vjph; fhyj;jpw;fhd thlif Kd;gzkhFk;.
thlif nrYj;jg;gl;lhy;> me;j me;j Mz;Lf;fhd ,yhgk;
my;yJ el;lk; fzf;fplg;gLk;NghJ mJ nrythf
vLj;Jf;nfhs;sg;gl;L fzf;fplg;gLk;. me;j fl;blj;ij
thq;Ftjw;F nrYj;jg;gl;l njhifahdJ> vjph; fhyj;jpy;
nrythf vOjp ePf;fg;gl Ntz;Lk;.
2. cz;ikahd epjpepiyia njhptpf;f
Kd;dNu tpthjpf;fg;gl;ljd;gb xU nrhj;jhdJ gy;NtW
fhuzq;fyhy; Nja;khdkilfpwJ. xU tpahghuj;jpd; cz;ikahd
epjpepiyia mw;pe;Jnfhs;Sk;nghUl;L> nrhj;JfshdJ Kiwahf
kjpg;gplg;gl;L ,Ug;Gepiyf; Fwpg;gpy; fhz;gpf;fg;gl Ntz;Lk;.
3. nrhj;Jfis khw;Wtjw;F
tpahghuj;jpy; gad;gLj;jg;gLk; xU nrhj;jhdJ mjd; MAl;fhyk;
Kbe;j gpwF me;j ,lj;jpy; NtW xU nrhj;jpid thq;f
Ntz;Lk;. xt;nthU Mz;Lk; Nja;khdk; ePf;Ftjd; thapyhf>
,yhgj;jpy; xU gFjp vjph;fhyj;jpy; gioa ,ae;jpuj;jpd; ,lj;jpy;
Gjpa ,ae;jpuj;ij thq;Ftjw;fhd epjp Nrkpf;fg;gLfpwJ vd;W
nghUs;gLk;.
Nja;khd njhifia eph;zapj;jy;
xU Fwpg;gpl;l nrhj;jpd; kPjhd Nja;khdj; njhifia
,yhg el;l fzf;fpy; vOJk;NghJ fPo;tUk; fUj;Jfis kdjpy;
nfhs;sNtz;Lk;.
1. nrhj;jpd; mlf;f tpiy

xU nrhj;jpd; mlf;f tpiyahdJ> mjd; ,lhg;gpy; tpahghu
js;Sgb fopj;jgpd; cs;s njhif kw;Wk; mr;nrhj;jpid
tpahghuj;jpw;F nfhz;Lte;J mij gad;gLj;Jtjw;F VJthf
nra;ag;gl;l gpw nryTfisAk; mlf;Fk;. epjp nryTfshd>
nrhj;J thq;Ftjw;fhf fld; thq;fp mjw;fhf nrYj;jg;gLk;
tl;bahdJ mjd; mlf;f tpiyapy; Nrh;f;ff;$lhJ vd;gjpy;
ftdkhf ,Uf;f Ntz;Lk;.
2. vjph;ghh;f;Fk; ,Wjp kjpg;G
xU nrhj;jpd; ,Wjp kjpg;ghdJ mjd; gadspg;G MAl;fhyk;
Kbe;j gpwF mjpy; kPjkpUg;gij tpw;why; fpilf;Fk; kjpg;ghFk;.
,e;j ,Wjp kjpg;G eph;zapf;fg;gLk;NghJ> mJ ,Wjpahf tpw;W
ngwg;gLk; njhifapypUe;J mij mfw;wp mDg;gg;gLk; nryTfs;
fopf;fg;gl Ntz;Lk;.
216
3. vjph;Nehf;Fk; gadspg;G MAl;fhyk;
,J nrhj;jpd; nghUshjhu MAl;fhyk; vd;W miof;fg;gLfpwJ.
,J Mz;LfspNyh> khjq;fspNyh> kzpapNyh> mjdhy; cw;gj;jp
nra;ag;gLk; myFfspd; vz;zpf;ifapNyh> thfdq;fs;
Nghd;wtw;Wf;F mJ XLk; J}uk; Nghd;w gpw mstPLfspNyh
kjpg;gplyhk;.
Nja;khdj;ij gjptpLk; Kiwfs;
Nja;khdj;ij fzf;NfLfspy; gpd;tUk; ,uz;L Kiwfspy;
gjptplyhk;.
1. Nja;khd epjp fzf;F guhkhpf;fg;gLk;NghJ

,k;Kiwapy; xU Fwpg;gpl;l fzf;fhz;by; fz;lwpag;gLk;
Nja;khdj; njhifahdJ Nja;khd epjpf fzf;fpy; tuT
itf;fg;gl;L mJ ,yhg el;l fzf;fpy; gw;W itf;fg;gLfpwJ.
me;j nrhj;jhdJ mjd; mlf;f tpiyapNyNa fhz;gpf;fg;gLfpwJ.
me;j nrhj;J tpw;fg;gLk;NghJ> Nja;khd epjp fzf;fhdJ me;j
nrhj;J fzf;fpw;F khw;wg;gLfpwJ. me;j nrhj;jpid tpw;W
ngwg;gl;l njhifahdJ me;j nrhj;J fzf;fpd; tuT gf;fk;
vOjg;gLfpwJ. ,jd; gpwF ,f;fzf;fpy; VNjDk; ,Ug;G ,Ug;gpd;
mJ ,yhg el;l fzf;fpw;F vLj;Jnry;yg;gLfpwJ.
,e;j Kiw gpd;gw;wg;gLk;NghJ> gpd;tUk; Fwpg;Ngl;L gjpTfs;
nra;ag;gLfpd;wd.
(i) Nja;khdk; ePf;fg;gLk;NghJ:
Nja;khd fzf;F
g
Nja;khd epjp fzf;F
(ii) Nja;khd fzf;if ,yhg el;l fzf;fpw;F
khw;Wk;NghJ:
,yhg el;l fzf;F
g
Nja;khd fzf;F
(iii) nrhj;jpid tpw;Fk;NghJ:
(m) Nja;khd epjp fzf;F
g
nrhj;J fzf;F
(M) nrhj;jpid tpw;wjpy; Vw;gl;l ,yhgk;
my;yJ el;lk;:
,yhgk; Vw;gLk;NghJ
nrhj;J fzf;F
g
,yhg el;l fzf;F
el;lk; Vw;gLk;NghJ
217
,yhg el;l fzf;F g
nrhj;J fzf;F
khw;whf> nrhj;jpid tpw;Fk;NghJ> nrhj;J tpw;gid fzf;F
Muk;gpf;fg;glyhk;. ,k;Kiwapy; gpd;tUk; gjpTfs; nra;ag;glyhk;.
nrhj;J tpw;gid fzf;F g
nrhj;J fzf;F
(mlf;f tpiyapy;)
tq;fp fzf;F g
nrhj;J tpw;gid fzf;F
(nrhj;J tpw;W ngwg;gl;l njhifapy;)
Nja;khd epjp fzf;F g
(nrhj;jpd; kPJ ,J tiu Nrh;e;Js;s Nja;khdj; njhifapy;)
,yhg el;l fzf;F g
(nrhj;J tpw;wjpy; Vw;gl;l el;lj;jpid khw;Wjy;)
xU Ntis nrhj;J tpw;wjpy; ,yhgk; Vw;gl;lhy; Nkw;fz;l
gjpthdJ jiyfPohf vOjg;glNtz;Lk;.
2. Nja;khd epjp fzf;F guhkhpf;fg;glhjNghJ

Nja;khd epjp fzf;F guhkhpf;fg;glhjNghJ> Nja;khdj; njhif
Nja;khdf; fzf;fpy; gw;W itf;fg;gl Ntz;Lk; kw;Wk; Fwpg;gpl;l
nrhj;J fzf;F tuT itf;fg;gl Ntz;Lk;. me;j nrhj;jpd;
kjpg;ghdJ xt;nthU Mz;Lk; mjd; Nja;khdj; njhifia fopj;j
gpd; cs;s kjpg;gpy; fhz;gpf;fg;gLk;. Nja;khdj; njhifahdJ>
kw;w nryTfis Nghy ,yhg el;l fzf;fpw;F khw;wg;gLk;.
,e;j Kiwapy; fPo;fhZk; Fwpg;Ngl;L gjpTfs; nra;ag;gLfpd;wd.
(i) Nja;khdk; ePf;fg;gLk;NghJ

Nja;khd fzf;F g
nrhj;J fzf;F
(ii) Nja;khd fzf;if ,yhg el;l fzf;fpw;F khw;Wk;NghJ
,yhg el;l fzf;F g
Nja;khd fzf;F
xU Ntis ,r;nrhj;J tpw;fg;gLk;NghJ> tpw;Wg; ngwg;gl;l
njhifahdJ nrhj;J fzf;fpy; tuT itf;fg;glNtz;Lk;. mJ
218
tpw;wjpy; Vw;gl;l ,yhgk; my;yJ el;lkhdJ ,yhg el;l
fzf;fpw;F khw;wg;gLjy; Ntz;Lk;.
3.6.1 Nja;khdk; ePf;Ftjd; Kiwfs;

Nja;khdk; ePf;Ftjd; gy;NtW Kiwfs; fPNo jug;gl;Ls;sd.
1. rPuhd njhif Kiw

(m) epiyj;jtiz Kiw my;yJ Neh;Nfhl;L Kiw
(M) jPh;e;JNghjy; Kiw
(,) ,ae;jpu gad;ghl;L Neu Kiw
2. Fiwe;J nry;Yk; njhif Kiw

(m) Fiwe;J nry; kjpg;G Kiw
(M) $Ljy; fhy ,yf;f Kiw
(,) ,ul;il FiwT Kiw
3. ,ju Kiwfs;
(m) njhFjp Nja;khd Kiw
(M) ruf;fpUg;G Nja;khd Kiw
(,) Mz;Lj;njhif Kiw
(<) Nja;khd epjp Kiw
(c) fhg;gPl;L Kiw
NkNy Fwpg;gplg;gl;Ls;s Kiwfspy ehk; Neh;f;Nfhl;L Kiw>

Fiwe;J nry; kjpg;G Kiw kw;Wk; Nja;khd epjp Kiw
Mfpatw;iw gw;wp ,g;ghlj;jpy; tpthjpf;f ,Uf;fpNwhk;.
1. Neh;Nfhl;L Kiw my;yJ epiyj;jtiz Kiw

,k;Kiwapy; Nja;khdkhdJ xt;nthU Mz;Lk; rPuhf xNu
njhifahf gjpT nra;ag;gLfpwJ. ,e;j Kiw rPuhd cw;gj;jpia
mspf;fty;y ,ae;jpuq;fSf;F nghUj;jkhf cs;sJ. ,J
Neh;Nfhl;L Kiw vd miof;fg;gLfpwJ. ,k;Kiwg;gb rPuhd
Nja;khdJ me;j nrhj;jpd; MAl;fhyk; KOikAk; fzf;fpl;L
gjpag;gLfpwJ. ,k;Kiwapy; gpd;tUkhW Nja;khdj;njhif
fzf;fplg;gLfpwJ.
epiyr;nrhj;jpd; cz;ikahd mlf;f tpiy – vjph;Nehf;Fk; ,Wjp kjpg;G
Nja;khdk; =
nrhj;jpd; vjph;Nehf;Fk; MAl;fhyk;
xt;nthU Mz;Lk; ePf;fg;gl Ntz;ba Nja;khdj;ij rjtPjj;jpYk;
fzf;fplyhk;. ,j;Nja;khd rjtPjk; gpd;tUkhW fzf;fplg;glyhk;.
Nja;khdj; njhif
Nja;khd rjtPjk; = ܺͳͲͲ
nrhj;jpd; cz;ikahd mlf;f tpiy;
219
cjhuzkhf> xU nrhj;J ` 10>000f;F thq;fg;gLfpwJ> mjd;
gadspg;G fhykhd 10 Mz;Lfs; KbAk;NghJ mjd; ,Wjp kjpg;G
` 1>000. me;j nrhj;jpd; gadspg;G fhyj;jpy; mjd; Nja;khd
njhifia fPo;fz;lthW fzf;fplyhk;.
ଵ଴ǡ଴଴଴ିଵǡ଴଴଴
Nja;khdk; =
ଵ଴
= 900> Nja;khd tpfpjkhdJ 10% MFk;.
ed;ikfs;
(i) ,k;Kiw Ghpe;Jnfhs;tjw;Fk; fzf;fpLtjw;Fk;

vspikahdJ.
(ii) ,k;Kiwapy; nrhj;jpd; kjpg;ghdJ mjd; MAl;fhyk;
KbAk;NghJ G+I;Ipakhf my;yJ mjd; ,Wjp kjpg;ghf ,Uf;Fk;.
(iii) fhyk; nry;y nry;y Nja;khdk; mjpfkhf ,Uf;Fk;
tifapy; cs;s nrhj;JfSf;F Vw;w Kiwahf ,J tpsq;FfpwJ.
cjhuzk;> Fj;jifapy; ngwg;gl;l nrhj;Jfs;> fhg;Ghpik
Nghd;wit.
jPikfs;
(i) ,k;Kiwapy; me;j nrhj;jpd; jpwikahd gad;ghL

fzf;fpy; vLj;Jf;nfhs;sg;gLtjpy;iy. nrhj;jpd; gad;ghl;il
fUj;jpy; nfhs;shky; xt;nthU Mz;Lk; xNu njhifahf
Nja;khdk; ePf;fg;gLfpwJ.
(ii) xU nrhj;jpid gad;gLj;Jtjdhy; Vw;gLk; nryTfs;
(Nja;khdk; kw;Wk guhkhpg;G nryT) Mz;Lf;fhz;L mjpfhpf;Fk;>
Mdhy; ,k;Kiwapy; Nja;khdk; rPuhf xNu njhifahf cs;sJ.
cjhuzkhf> xU nrhj;jpid thq;fpa Muk;g Mz;Lfspy mjd;
kPjh gOJ ghh;g;g nryTfs; Fiwthf ,Uf;Fk;. fhyg;Nghf;fpy;
mr;nrytpdkhdJ mjpfkhfpf;nfhz;L NghfpwJ. Mdhy; Nja;khdk;
Mz;LNjhWk; xNu njhifahf cs;sJ. vdNt> gpdtUk
Mz;Lfspy; me;j nrhj;jpid gad;gLj;Jtjdhy; Vw;gLk;
nrythdJ mjpfkhf ,Uf;Fk> mjhtJ mjpfkhd gOJghh;g;G
nryTfshy;.
(iii) ,k;Kiwapy;> nrhj;jpd; epfu kjpg;G mbg;gilapy;
fzf;fplg;gLk; KjyPLfs; kPjhd tUtha gpd;tUk; Mz;Lfspy;
mjpkhf ,Ug;gjhf fhz;gpf;f KidfpwJ. cjhuzkhf> xU
nrhj;jpd; mlf;f tpiyahdJ ` 10>000> mjd; gadspg;G
MAl;fhyk; 10 Mz;Lfs;. Nja;khdk; ePf;Ftjw;F Kd;djhf epfu
tUtha; ` 2>000 MFk;. mjd; Kjy; %d;W Mz;Lfspy; <l;lg;gl;l
tUtha; gpd;tUkhW.
(iv)
220
Mz;L I Mz;L II Mz;L III
` ` `
tUtha; 2>000 2>000 2>000
fopf;f: Nja;khdk; 1>000 1>000 1>000
,yhgk; 1>000 1>000 1>000
nrhj;jpd; Vl;L kjpg;G 10>000 9>000 8>000
(gad;gLj;jg;gl;l Kjy;)
tUtha; <l;ba tpfpjk; 10 11.1 12.5
,jpy; nrhj;jpd; gad;ghl;L fhyk; mjpfhpf;f mjpfhpf;f mjd;

tUtha; <l;Lk; jpwd; mjpfkhfpf;nfhz;Nl NghfpwJ. ,J
cfe;jjhf ,y;iy. nghJthf nrhj;jpd; gad;ghl;L fhyk; nry;y
nry;y> mjd; tUtha; <l;Lk; jpwd; epiyahf ,Uf;Fk; my;yJ
Fiwe;Jnfhz;Nl nry;Yk;.
vLj;Jf;fhl;L 3.13
xU epWtdk; Idth;p 1> 2013 md;W ` 10>000f;F ,ae;jpuk;
xd;iw thq;fpaJ. mij epWTtjw;fhf ` 2>000 nrytpl;lJ. me;j
,ae;jpuj;jpd; gadspg;G fhykhd 5 Mz;Lfs; Kbtpy; mjd;
,Wjp kjpg;G ` 1>000 vd kjpg;gplg;gl;lJ. Neh;f;Nfhl;L Kiwapy;
Nja;khdk; ePf;fp Ie;J Mz;LfSf;F ,ae;jpuf; fzf;if jahh;
nra;f.
,ae;jpu fzf;F
ehs; tptuk; ` ehs; tptuk; `

2013 2013
Id 1 tq;fp fzf;F 12>000 br Nja;khd 2>200
31 fzf;F 9>800
31 ,Ug;G fP/,
12>000 12>000
2014 2014
Id 1 ,Ug;G fP/nfh 9>800 br Nja;khd 2>200
31 fzf;F 7>600
31 ,Ug;G fP/,
9>800 9>800
2015 2014
31 fzf;F 5>400
31 ,Ug;G fP/,
7>600 7>600
2016 2014
221
31 fzf;F 3>200
31 ,Ug;G fP/,
5>400 5>400
2017 2014
31 fzf;F 1>000
31 ,Ug;G fP/,
2. Fiwe;Jnry; kjpg;G Kiw

,k;Kiwapy; Nja;khdj; njhifahdJ mjd; gad;ghl;L fhyk;
nry;y nry;y Mz;LNjhWk; Fiwe;Jnfhz;Nl nry;fpwJ.
,k;KiwahdJ gpd;tUk; tif nrhj;JfSf;F nghUe;Jk;> (m)
nrhj;jpd; gad;ghl;L fhyk; nry;y nry;y> mjd; tUtha; <l;Lk;
jpwd; FiwAkhdhy; kw;Wk; (M) nrhj;jpd; tUtha; <l;Lk; jpwdpd;
mbg;gilapy; Nja;khdk; ePf;fg;gLtjhapd;.
Fiwe;Jnry; kjpg;G Kiw: Fiwe;J nry; kjpg;G Kiwapy;
Nja;khdkhdJ xt;nthU Mz;Lk; me;j nrhj;jpd; ,Ug;gpd; kPJ
fzf;fplg;gLfpwJ. vdNt Nja;khdj; njhifahdJ Mz;LNjhWk;
Fiwe;Jnfhz;Nl nry;fpwJ. cjhuzkhf> xU nrhj;jpd; mlf;f
tpiy ` 20>000> mjd; kPJ Nja;khdk; 10% ePf;fg;gLfpwJ vdpy;>
Kjyhk; Mz;L mjd; kPjhd Nja;khdk; ` 2>000. ,uz;lhk; Mz;L
Nja;khdkhdJ mjd; Vl;L kjpg;gpd; kPJ fz;lwpag;gLk; (` 20>000
– ` 2>000)> ,Nj Nghy xt;nthU Mz;Lk; fz;lwpag;gLk;.
Fiwe;Jnry; kjpg;G Kiwapy; Nja;khdj;jpw;fhd tpfpjj;ij
fz;lwpa gad;gLj;jg;gLk; R+j;jpuk; fPNo jug;gl;Ls;sJ. ,q;F n
vd;gJ me;j nrhj;jpd; nghUshjhu MAl;fhyj;ij Fwpf;Fk;.
nrhj;jpd; ,Wjp kjpg;G
Nja;khd tpfpjk; = ͳ െ ݊ටnrhj;jpd; mlf;f tpiy
cjhuzkhf> xU nrhj;jpd; mlf;ftpiy ` 10>000> mjd; ,Wjp

kjpg;G ` 1>296> mjd; gadspg;G fhyk; 4 Mz;Lfs;> vdpy; mjd;
Nja;khd tpfpjkhdJ 40% MFk;. ,J gpd;tUkhW
fzf;fplg;gl;Ls;sJ.
1296
Nja;khd tpfpjk; = ͳ െ Ͷට
10000
= 1 – 6/120 = 40%
ed;ikfs;
(i) ,k;Kiwapy; nrhj;jpid gad;gLj;jg;gLk; xt;nthU
Mz;Lk; rkkhd Rikia jUfpwJ. xt;nthU Mz;Lk;
Nja;khdkhdJ Fiwe;Jnfhz;Nl nry;fpwJ> kw;nwhU Gwk; me;j
nrhj;jpd; kPjhd gOJghh;g;G nrythdJ fhyk; nry;y nry;y
mjpfhpj;Jfnfhz;Nl nry;fpwJ. fhyg;Nghf;fpy; mjpfhpf;Fk;
222
gOJghh;g;G nrythdJ Mz;LNjhWk; Fiwe;J nry;Yk;
Nja;khdj;njhifahy; <Lnra;ag;gLfpwJ.
(ii) ,k;Kiw Ghpe;Jnfhs;s ,yFthdJ NkYk; gpd;gw;wTk;
vspikahdJ.
jPikfs;
(i) ,k;Kiwapy; nrhj;jpd; ,Wjp kjpg;ig G+I;Ipakhf

nfhz;Ltu KbahJ.
(ii) epiyj; jtid Kiwia xg;gpLk;NghJ> ,k;Kiwapy; Vw;w
Nja;khd rjtPjj;ij KbT nra;tJ vd;gJ rw;W fbdkhFk;.
Neh;f;Nfhl;L KiwAk; Fiwe;J nry; kjpg;G KiwAk;

Neh;f;Nfhl;L Kiwf;Fk; Fiwe;Jnry; kjpg;G Kiwf;Fk;
cz;lhd NtWghLfs; fPNo jug;gl;Ls;sd.
(i) Nja;khdj; njhif

Neh;f;Nfhl;L Kiwapy; nrhj;jpd; kPjhd Nja;khdj; njhifahdJ
mjd; MAl; fhyk; KOtJk; rPuhf xNu njhifahf cs;sJ.
Fiwe;J nry; kjpg;G Kiwapy; Nja;khdj; njhif Muk;g
Mz;Lfspy; mjpfkhfTk; fhyk; nry;y nry;y Njakhdj; njhif
FiwthfTk; cs;sJ. vdNt xt;nthU Mz;Lk; vOjg;gLk;
Nja;khdj; njhifahdJ xNu njhifahf ,Uf;fhJ.
(ii) nrhj;jpd; MAl;fhyk; KbAk;NghJ mjd; kjpg;G
Neh;f;Nfhl;L Kiwapy; nrhj;jpd; kjpg;ghdJ mjd; MAl;fhyk;
KbAk;NghJ G+I;Ipakhf ,Uf;Fk;. Fiwe;J nry; kjpg;G Kiwapy;
nrhj;jpd; MAl;fhyk; KbAk;NghJ mjd; kjpg;G G+I;Ipakhf
,Uf;f tha;g;gpy;iy.
(iii) nrhj;jpid gad;gLj;Jtjhy; xl;Lnkhj;j nryT
Neh;f;Nfhl;L Kiwapy; nrhj;jpid gad;gLj;Jtjw;fhd xl;Lnkhj;j
nryT cah;e;Jnfhz;Nl nry;fpwJ> Vnddpy;> mjd; Nja;khd
njhif epiyahf cs;sJ> Mz;Lf;fhz;L gOJghh;g;G nryT
mjpfhpf;Fk;. Fiwe;J nry; kjpg;G Kiwapy;> nrhj;jpid
gad;gLj;Jtjw;fhd xl;Lnkhj;j nryT fpl;lj;jl;l epiyahf
cs;sJ. Vnddpy;> Mz;LNjhWk; Nja;khdj;njhif
Fiwe;Jnfhz;Nl nry;fpwJ> kw;nwhU Gwk; mjd; gOJghh;g;G
nryTfs; cah;e;J nfhz;L nry;fpwJ.
vLj;Jf;fhl;L 3.14
xU epWtdk; Idthp 1> 2015 md;W ` 10>000 kjpg;Gs;s

,ae;jpuk; xd;iw thq;fpaJ. mjd; kPJ Nja;khdk; Mz;LNjhWk;
223
Fiwe;Jnry; kjpg;G Kiwapy; 10 rjtPjk; ePf;fg;gLfpwJ. Kjy;
%d;W Mz;LfSf;F ,ae;jpu fzf;if jahh; nra;f.
,ae;jpu fzf;F
2015 2015
Id 1 tq;fp fzf;F 10>000 br Nja;khd fzf;F 1>000
31 ,Ug;G fP/, 9>000
31
10>000 10>000
2016 2016
Id 1 ,Ug;G fP/nfh 9>000 br Nja;khd fzf;F 900
31 ,Ug;G fP/, 8>100
31
9>000 8>100
2017 2017
Id 1 ,Ug;G fP/nfh 8>100 br Nja;khd fzf;F 810
31 ,Ug;G fP/, 7>290
31
8>100 8>100
3.
4. Nja;khd epjp Kiw
Nja;khdk; ePf;fg;gLtjd; Kf;fpakhd Nehf;fk; (Kd;dNu
tpthjpjg;gb)> mr;nrhj;jpd; MAl;fhyk; Kbe;jgpd; me;j ,lj;jpy;
NtW xU nrhj;jpid epWTtjhFk;. NkNy tpthjpf;fg;gl;l
Kiwfspd; gb Nja;khdkhdJ ePf;fg;gl;L mJ ,yhg el;l
fzf;fpy; vOjg;gLfpwJ. vdpDk;> ,j;njhifahdJ
ele;Jnfhz;bUf;Fk; tpahghuj;jpy; VNjh xU nrhj;jpy; KjyPL
nra;ag;gLfpwJ. Mdhy;> me;j nrhj;jpd; MAl;fhyk; KbAk;NghJ
me;j nrhj;Jfis tpw;W gzkhf;fp Gjpa nrhj;jpid thq;FtJ
vd;gJ ,ayhj xd;whFk;. ,e;j gpur;ridia Nja;khd epjp Kiw
thapyhf jPh;f;fyhk;. ,k;Kiwapy; ePf;fg;gl;l Nja;khdj;
njhifahdJ VNjh xU KjyPl;by; xU Fwpg;gpl;l rjtPjk;
tUthahf fpilf;Fk; tpjj;jpy; KjyPL nra;ag;gLfpwJ. me;j
KjyPl;bypUe;J fpilf;fngWk; tl;bahdJ mLj;j Mz;L
Nja;khdj; njhifAld; Nrh;j;J KjyPL nra;ag;gLfpwJ. me;j
nrhj;jpd; MAl;fhyk; Kbe;j gpwF> mt;tplj;jpy; NtW xU nrhj;J
thq;fNtz;bAs;sJ> me;j Neuj;jpy; Nkw;fz;lthW nra;ag;gl;l
KjyPlhdJ tpw;W gzkhf;fg;gl;L mj;njhif Gjpa nrhj;jpid
thq;Ftjw;fhf gad;gLj;jg;gLfpwJ. ,k;Kiwapy; Gjpa
,ae;jpuj;ij epWTtjw;fhf jdpNa njhif xJf;fg;gl;L
224
eph;tfpf;fg;gLfpwJ. vdpDk; ,k;Kiwapy; rpy jPikfs; cs;sd.
,k;Kiwapy; Mz;LNjhWk; epiyahd Kiwapy; Nja;khdk;
ePf;fg;gLfpwJ> Mdhy; gOJghh;g;G nrythdJ Mz;LNjhWk;
mjpfhpg;gjhy;> mr;nrhj;ij guhkhpg;gjd; xl;Lnkhj;j nrythdJ
mjpfkhfpwJ.
,jw;fhd Fwpg;Ngl;L gjpTfs; gpd;tUkhW
(m) Kjyhkhz;L
(i) Nja;khdj; njhif ePf;Fk;NghJ

Nja;khd fzf;F (my;yJ) ,yhg el;l fzf;F g
Nja;khd epjp fzf;F
(Nja;khdj; njhifahdJ Mz;Lj;njhif ml;ltizg;gb
fzf;fplg;gl Ntz;Lk;)
(ii) Nja;khdk; ePf;fg;gl;l njhifia KjyPL nra;Ak;NghJ
Nja;khd epjp KjyPL fzf;F g
tq;fp fzf;F
(M) mLj;J tUk; xt;nthU Mz;bd; ,WjpapYk;

(iii) KjyPLfs; kPJ tl;b ngWk;NghJ
tq;fp fzf;F g
Nja;khd epjp fzf;F
(xt;nthU Mz;bd; njhlf;fj;jpy; ,Uf;Fk; Nja;khd
epjp KjyPl;bd; kjpg;gpy; xU Fwpg;gpl;l rjtPjk; tl;bahf
fpilf;Fk;)
(iv) Nja;khdk; ePf;Fk;NghJ
,yhg el;l fzf;F g
Nja;khd epjp fzf;F
(v) mj;njhifia KjyPL nra;Ak;NghJ
Nja;khd epjp KjyPL fzf;F g
tq;fp fzf;F
(Mz;L jtiz kw;Wk; ngwg;gl;l tl;b)
(,) filrp Mz;bd; ,Wjpapy;
(vi) tl;b ngWk;NghJ
tq;fp fzf;F g
Nja;khd epjp fzf;F
(vii) Nja;khdj; njhif ePf;Fk;NghJ
,yhg el;l fzf;F g
Nja;khd epjp fzf;F
(filrp Mz;by; Nja;khd epjp KjyPL nra;ag;gl $lhJ>
Vnddpy; me;j ehspy; gioa nrhj;jpd; ,lj;jpy; KjyPl;bid
tpw;W Gjpa nrhj;J epWtg;gLjy; Ntz;Lk;> mNj ehspy; KjyPL
225
nra;J mNj ehspy; tpwf;g;gLtjhy;> KjyPL nra;tjdhy;
gadpy;iy)
(viii) KjyPl;bid tpw;Fk;NghJ
tq;fp fzf;F g
Nja;khd epjp KjyPL fzf;F
(ix) Nja;khd epjp KjyPl;bid tpw;wjpy; Vw;gLk; ,yhgk;
my;yJ el;lkhdJ Nja;khd epjp fzf;fpw;F khw;wg;gLjy;
Ntz;Lk;.
(x) gioa nrhj;jpid tpw;Fk;NghJ
tq;fp fzf;F g
nrhj;J fzf;F
(xi) Nja;khd epjp fzf;fpy; ,Uf;Fk; ,Ug;ghdJ> nrhj;jpd;
fle;j fhyj;jpy; nra;ag;gl;l xl;Lnkhj;j Nja;khd njhifia
Fwpf;Fk;. ,J gioa nrhj;J fzf;fpw;F khw;wg;gl Ntz;Lk;.
(xii) gioa nrhj;jpd; fzf;fpy; cs;s ,Ug;ghdJ> ,yhgk;
my;yJ el;lj;ij Fwpf;Fk;> ,J ,yhg el;l fzf;fpw;F
khw;wg;gLjy; Ntz;Lk;.
(xiii) gioa nrhj;jpid tpw;W ngwg;gl;l njhif kw;Wk;
Njakhd epjp KjyPl;bid tpw;W ngwg;gl;l njhif Mfpait
Gjpa nrhj;jpid thq;Ftjw;F gad;gLj;jg;gl Ntz;Lk;.
Gjpa nrhj;J fzf;F g
tq;fp fzf;F
vLj;Jf;fhl;L 3.15
RNu\; xU ,ae;jpuj;ij 1.1.2013 md;W ` 1>00>000f;F
thq;fpdhh;. mjd; gadspg;G fhyk; 5 Mz;Lfs;. mjd; gadspg;G
fhyk; Kbe;j gpd;dh; mjd; ,Wjp kjpg;G ` 16>000 vd
kjpg;gplg;gl;lJ. RNu\; Nja;khd epjp Kiwapy; Nja;khdk; ePf;f
KbT nra;jhh;. Nja;khd epjp KjyPlhdJ Mz;Lf;F 5% tl;b
<l;Lk; vd fzpf;fg;gl;lJ. Mz;Lj;njhif ml;ltidapd;gb>
Mz;Lf;F 0.180975I KjyPL nra;jhy; Mz;Lf;F 5% tl;bAld; 5
Mz;LfSf;F gpwF ` 1 fpilf;Fk; vd fhl;baJ. Ie;jhk; Mz;L
,Wjpapy; me;j KjyPlhdJ ` 65>000f;F tpw;fg;gl;lJ. Gjpa
,ae;jpukhdJ 1.1.2018 md;W ` 1>20>000f;F thq;fg;gl;lJ. gioa
,ae;jpuk; ` 17>000f;F tpw;fg;gl;lJ.
RNu\pd; VLfspy; Njitahd fzf;Ffis jahh; nra;f.
tpil
226
,ae;jpu fzf;F
2013 2013
Id 1 tq;fp fzf;F 1>00>000 br ,Ug;G fP/, 1>00>000
31
1>00>000 1>00>000
2014 2014
Id 1 ,Ug;G fP/nfh 1>00>000 br ,Ug;G fP/, 1>00>000
31
1>00>000 1>00>000
2015 2015
31
1>00>000 1>00>000
2016 2016
31
1>00>000 1>00>000
2017 2017
Id 1 ,Ug;G fP/nfh 1>00>000 br Nja;khd epjp 83>478
br 31 ,yhg el;l 478 31 fzf;F 17>000
fzf;F tq;fp fzf;F
(,yhgk;) (tpw;wJ)
1>00>478 1>00>478
Gjpa ,ae;jpu fzf;F

2018
Id 1 tq;fp fzf;F 1>20>000
Nja;khd epjp fzf;F

2013 2013
br 31 ,Ug;G fP/, 15>202 br ,yhg el;l 15>202
31 fzfF
15>202 15>202
2014 2014
br 31 ,Ug;G fP/, 31>164 Id ,Ug;G fP/nfh 15>202
31 tq;fp fzf;F 760
br (tl;b) 15>202
31 ,yhg el;l
br fzf;F
31
227
31>164 31>164
2015 2015
31 tq;fp fzf;F 1>558
br (tl;b) 15>202
31 ,yhg el;l
br fzf;F
31
47>924 47>924
2016 2016
31 tq;fp fzf;F 2>396
br (tl;b) 15>202
31 ,yhg el;l
br fzf;F
31
65>522 65>522
2017 2017
br 31 Nja;khd epjp Id ,Ug;G fP/nfh 65>522
KjyPL 522 31 tq;fp fzf;F 3>276
fzf;F br (tl;b) 15>202
31 (KjyPL 83>478 31 ,yhg el;l
tpw;wjpy; br fzf;F
el;lk;) 31
,ae;jpu
fzf;F
(Nrh;e;Js;s
Nja;khdk;)
84>000 84>000
Nja;khd epjp KjyPL fzf;F

2013 2013
br 31 tq;fp fzf;F 15>202 br ,Ug;G fP/, 15>202
31
15>202 15>202
2014 2014
Id 1 ,Ug;G fP/nfh 15>202 br ,Ug;G fP/, 31>164
br 31 tq;fp f/F 15>962 31
(15>202+760)
31>164 31>164
2015 2015
br 31 tq;fp f/F 16>760 31
(15>202+1>558)
47>924 47>924
228
2016 2016
br 31 tq;fp f/F 17>598 31
(15>202+2>396)
65>522 65>522
2017 2017
Id 1 ,Ug;G fP/nfh 65>522 br tq;fp fzf;F 65>00
31 Nja;khd epjp 522
fzf;F (KjyPL
tpw;wjpy; el;lk;)
65>522 65>522
Fwpg;G: ,yhg el;l fzf;fpy; vOjg;gl Ntz;ba njhif

fPo;fz;lthW fzf;fplg;gl;lJ.
,ae;jpuj;jpd; cz;ikahd mlf;f tpiy 1>00>000
fopf;f: mjd; ,Wjp kjpg;G 16>000
mjd; xl;L nkhj;j MAl;fhy;j;jpw;F
ePf;f Ntz;ba Nja;khdk; 84>000
,yhg el;l fzf;fpy; vOjg;gl Ntz;ba Nja;khdj; njhif
= ` 84,000 X 0.180975 = ` 15,201.90 or ` 15,202
7. ve;j R+oy;fspy; Fiwe;J nry; Nja;khd Kiw

gad;gLj;jg;gLk;?
8. Nja;khd epjp Kiwapd; jPikia vOJf.
3.7 jq;fs; Ghpjiy ghpNrhjpf;Fk; tpdhf;fSf;fhd

tpilfs; :
1. NgNul;L fzf;Ffspy; cs;s ,Ug;Gfspd; njhFg;Ng

,Ug;gha;thFk;.
2. ,Ug;Gf; fl;Lk; Kiwg;gb jahh; nra;ag;gLk; ,Ug;gha;thdJ
epjpepiy mwpf;iffis jahh; nra;a gad;gLfpwJ.
3. tpahghu fzf;fpy; fz;Lgpbf;fg;gLk; ,yhgkhdJ nkhj;j
,yhgk; vd;W miof;fg;gLfpwJ.
229
4. ,Wjp ruf;fpUg;ghdJ ‘mlf;f tpiy my;yJ re;ijtpiy
,jpy; vJ FiwNth’ vd;fpw mbg;gilapy; kjpg;gplg;gLfpwJ.
5. thp fopf;fg;gl;l gpd; cs;s rk;gsj;jpy;> thp fopg;gpw;F Kd;
cs;s nkhj;j rk;gsNk ,yhg el;l fzf;fpy; vOjg;gLfpwJ.
fopf;fg;gl;l thpahdJ mJ tUkhd thp mYtyfj;jpy;
nrYj;jg;gLk; tiu> ,Ug;G epiyf; Fwpg;gpd; nghWg;Gfs; gf;fk;
fhz;gpf;fg;gLfpwJ.
6. tpahghu js;SgbahdJ ,lhg;gpNyNa fhz;gpf;fg;gLfpwJ
Mdhy; nuhf;f js;Sgb ,lhg;gpy; fhz;gpf;fg;glhJ. tpahghu
js;Sgbf;F jdpNa NgNuL vOjg;gLtjpy;iy> Mdhy; nuhf;f
js;Sgbf;F jdpNa NgNuL Jtq;fp vOjg;gLfpwJ.
7. Kjypdj;jpw;Fk; tUthapdj;jpw;Fk; chpa NtWghl;bid
mwpahky; nra;Ak; gpiof;F tpjpg;gpio vdg; ngah;. mjhtJ
Kjypd nryT tUthapd nrythfTk;> tUthapd nryT Kjypd
nrythfTk;> Kjypd tUtha; tUthapd tUthahfTk;> tUthapd
tUtha; Kjypd tUthahfTk; vOjg;gLtJ.
8. Kjypd tUtha; vd;gJ Kjypd ,yhgk; my;yJ Kjypd
Mjhak; vd;fpw gjj;jpYk; miof;fg;gLfpwJ.
9. xU Gjpa ,ae;jpuj;ij epWTtjw;f nfhLf;fg;gl;l $yp
kw;Wk; Gjpa epiyr; nrhj;jpid fl;Ltjw;F nfhLf;fg;gl;l $ypAk;
Kjypd nryTfshf vLj;Jf;nfhs;sg;gl Ntz;Lk;.
10. ,k;Kiw fPo;fz;ltw;Wf;F nghUj;jkhdjhf ,Uf;Fk;> (m)
nrhj;jpd; gad;ghl;L fhyk; mjpfhpf;Fk;NghJ mjd; tUtha; <l;Lk;
jpwd; FiwAk;NghJ kw;Wk; (M) Nja;khdkhdJ> nrhj;jpd;
tUtha <l;Lk; jpwid fzf;fpl;L mspf;fg;gLk;NghJ.
11. ,k;Kiwapy; Mz;LNjhWk; epiyahd Kiwapy; Nja;khdk;
ePf;fg;gLfpwJ> Mdhy; gOJghh;g;G nrythdJ Mz;LNjhWk;
mjpfhpg;gjhy;> mr;nrhj;ij guhkhpg;gjd; xl;Lnkhj;j nrythdJ
mjpfkhfpwJ.
3.8 RUf;fk;
x xU fzf;fpaypd; Jy;ypaj;jd;ikia ,Ug;gha;T jahh;

nra;tjd; thapyhf mwpe;Jnfhs;syhk;. Jy;ypaj;jd;ikia
mwpe;Jnfhz;lgpwF> tpahghhp gpd;tUk; ,uz;L cz;ikfis
mwpe;Jnfhs;s Kidfpwhh;> (m) ,Ug;gha;T jahhpf;fg;gl;l
fhyf;fl;lj;jpy; mth; mt;tpahghuj;jpd; thapyhf ,yhgk;
<l;bAs;shuh my;yJ el;lkile;jpUf;fpwhuh? (M) mth; vq;Nf
,Uf;fpwhh;? mjhtJ> mtUila epjpepiy vd;d?
x xU tpahghuj;jpd; ,yhgk; my;yJ el;lkhdJ tpahghu
fzf;F kw;Wk; ,yhg el;l fzf;F (tUtha; mwpf;if)
Mfpatw;iw jahh; nra;tjd; thapyhf mwpa KbAk;. mjd;
230
epjpepiyia ,Ug;Gepiyf; Fwpg;G jahh; nra;tjd; thapyhf
mwpa KbAk;. tUtha; mwpf;if kw;Wk; ,Ug;Gepiyf; Fwpg;G
Mfpa ,uz;Lk; ,Wjpf; fzf;Ffs; vd miof;fg;gLfpwJ.
,jd; ngaUf;Nfw;whh;Nghy ,J fzf;fpaypy; tpahghuj;jpd;
epjp epiyia mwpe;Jnfhs;s ,Wjpahf jahh; nra;ag;gLfpwJ.
x tpahghu fzf;fhdJ tpahghuj;jpd; xl;Lnkhj;j Kbit
fhz;gpf;fpwJ> mjhtJ nghUis nfhs;Kjy; nra;tJ kw;Wk;
tpw;gid nra;tjd; thapyhf. NtWtifapy; $Wtjhapd;>
ruf;Ffis nfhs;Kjy; nra;J tpw;gid nra;jJ ,yhgfukhf
,Uf;fpwjh ,y;iyah vd;gij fhz;gpf;fpwJ. ,jw;F
tpw;fg;gl;l nghUl;fspd; mlf;f tpiy xU GwKk;> ruf;Ffis
tpw;W ngw;w kjpg;G kw;WnkhU gf;fKk;
vLj;Jf;nfhs;sg;gLfpwJ.
x tpahghu fzf;fhdJ xU tpahghuj;jpy; nfhs;Kjy; kw;Wk;
tpw;gid thapyhf <l;lg;gl;l nkhj;j ,yhgj;ij gw;wp
$WfpwJ. ,J ,ju nray;ghl;L nryTfis fzf;fpy;
vLj;Jf;nfhs;tjpy;iy> mr;nrytpdq;fs; ,yhg el;l fzf;fpy;
vOjg;gLfpd;wd.
x cw;gj;jp fzf;F> tpahghu fzf;F kw;Wk; ,yhg el;l
fzf;Ffis jahh; nra;jgpwF chpikahsh; mth;
tpahghuj;jpd; epjp epiyia mwpe;Jnfhs;s Kidfpwhh;.
,jw;nfd mth; xU Fwpg;gpl;l ehspy; mthpd; nrhj;J
nghWg;Gfspd; mwpf;ifia jahh; nra;fpwhh;. ,e;j mwpf;if
,Ug;Gepiyf; Fwpg;G vd miof;fg;gLfpwJ. tUtha; kw;Wk;
nrytpd fzf;Ffs; cw;gj;jp fzf;F> tpahghu fzf;F
my;yJ ,yhg el;l fzf;fpw;F khw;wg;gLfpwJ. ,it jtpu
,ju fzf;Ffis ,Ug;Gepiyf; Fwpg;gpy; fhz;gpf;fg;gLfpwJ.
x gpiofshdJ> tpLgpio> nra;gpio> gpjpgpio kw;Wk; <Lnra;
gpio vd;W gphpf;fg;gLfpwJ.
x tUthahdJ gpd;tUkhW gphpf;fg;gLfpwJ> Kjypd tUtha;
kw;Wk; tUthapd tUtha;. nryTfshdJ gpd;tUkhW
%d;whf gphpf;fg;gLfpwJ> Kjypd nryTfs;> tUthapd
nryTfs; kw;Wk; ePs;gad; tUthapd nryTfs;. ngWjy;fs;
Kjypdk; kw;Wk; tUthapd ngWjy;fs; vd gphpf;fg;gLfpd;wJ.
x Nja;khdk; vd;gJ xU nrhj;jpd; mlf;f tpiyia
tpfpjhr;rhukhfTk; KiwahfTk; mjd; MAl;fhyk; KOf;f
gfph;e;jspg;gij Fwpf;fpwJ. Nja;khdj;jpd; Kf;fpa
Nehf;fkhdJ tpahghuj;jpd; cz;ikahd ,yhgk; my;yJ
el;lj;jpid mwpAk; tpjkhf nrhj;jpd; mlf;f tpiyia
gy;NtW fzf;fpay; fhyq;fSf;F gfph;e;jspg;gNj MFk;.
231
x Nja;khdk; mspf;fg;gLtjd; Kf;fpa Kiwfshtd> rPuhd
njhif Kiw> Fiwe;J nry;Yk; njhif Kiw kw;Wk; ,ju
Kiwfs;.
x rPuhd njhif Kiw gpd;tUk; Kiwfis cs;slf;fpaJ>
(m) epiyj;jtiz Kiw my;yJ Neh;Nfhl;L Kiw> (M)
jPh;e;JNghjy; Kiw kw;Wk; (,) ,ae;jpu gad;ghl;L Neu Kiw.
Fiwe;J nry;Yk; njhif Kiw gpd;tUk; Kiwfis
cs;slf;fpaJ> (m) Fiwe;J nry; kjpg;G Kiw> (M) $Ljy; fhy
,yf;f Kiw kw;Wk; (,) ,ul;il FiwT Kiw. ,ju Kiwfs;
gpd;tUk; Kiwfis cs;slf;fpaJ> (m) njhFjp Nja;khd
Kiw>(M) ruf;fpUg;G Nja;khd Kiw> (,) Mz;Lj;njhif Kiw>
(<) Nja;khd epjp Kiw kw;Wk; (c) fhg;gPl;L Kiw.
x ,yhg el;l fzf;F: ,yhg el;l fzf;F vd;gJ ve;j xU

fzf;F xU tpahghujjpd; nryT el;lq;fis fhz;gpj;J> mjpy;
nryTfis fhl;bYk; vt;tsT tUtha; kpFjp vd;gijNah>
tUthia fhl;bYk; vt;tsT nryT kpFjp vd;gij
fhz;gpf;fpwNjh me;j fzf;fhFk;. ,J tUtha; mwpf;if vdTk;
miof;fg;gLfpwJ.
x tpahghu fzf;F: ,f;fzf;fhdJ tpahghuj;jpd; xl;Lnkhj;j
Kbit fhz;gpf;fpwJ> mjhtJ nghUis nfhs;Kjy; nra;tJ
kw;Wk; tpw;gid nra;tjd; thapyhf.
x ,Ug;Gepiyff; Fwpg;G: ,J xU Fwpg;gpl;l ehspy; xU
epWtdj;jpd; epjpepiyia njhptpf;Fk; mwpf;ifahFk;.
x Nja;khd fzf;F: ,J xU fz;Zf;F GydhFk; nrhj;jpd;
,Wjp kjpg;ig fopj;jgpd; cs;s mlf;f tpiy my;yJ mjd;
mbg;gil kjpg;gpid mjd; vjph;ghh;f;fg;gLk; MAl; fhyj;jpy;
tpfpjhr;rhukhfTk; KiwahfTk; gfph;ejspg;gij Fwpf;fpwJ.
3.10 Ra kjpg;gPl;L tpdhf;fs; kw;Wk; gapw;rpfs;
1. ,Ug;gha;T jahh; nra;tjd; Nehf;fq;fis gw;wp rpW Fwpg;G

tiuf.
2. ,Wjp fzf;Ffspd; jd;ikfis RUf;fkhf tpthp.
3. tpahghu fzf;fpd; Kf;fpaj;ij tpthp.
232
4. ,yhg el;l fzf;fpdhy; jug;gLk; Kf;fpa tptuk; ahJ?
5. cw;gj;jp fzf;if gw;wp rpWFwpg;G tiuf.
6. ,yhg el;l fzf;ifAk; ,Ug;Gepiyf; Fwpg;igAk;
NtWgLj;Jf.
7. ngWjy;fspd; gy;NtW tiffis RUf;fkhf tpthjp.
ePz;l tpilf;fhd tpdhf;fs;
1. ,Ug;gha;T jahh; nra;tjpy cs;s gy;NtW tiffis

tpsf;Ff.
2. tpahghu fzf;F njhlh;Gila Kf;fpa fUj;Jfis tpthp.
3. ,yhg el;l fzf;F jahh; nra;Ak;NghJ ftdj;jpy;
nfhs;sNtz;ba fUj;Jfis NrhjidapL.
4. khh;\ypd; Nfhl;ghl;bd;gb ,Ug;Gepiyf;Fwpg;G jahh;
nra;tjd; gy;NtW Kiwfis vLj;Jf;fhl;Lld; tpthp.
5. ,Ug;gha;tpw;Fk; ,Ug;Gepiyf; Fwpg;gpw;Fk; ,ilNa csls
NtWghLfis tpthp.
6. ,Ug;Gepiyf; Fwpg;G jahh; nra;tJ njhlh;ghd Kf;fpa
fUj;Jfis tpsf;Ff.
7. gpioia fz;Lgpbf;Fk; topKiwia tpthjpf;f.
8. tUtha; kw;Wk; nrytpdq;fspd; gy;NtW tiffis tpthp.
9. Nja;khdk; mspf;fg;gLtjd; gy;NtW Kiwfis tpthp.

Kalyani Publishers.
233
myF 4
KOikngwh gjpNtLfspypUe;J
,Wjpf;fzf;Ffs; jahhpj;jy;
fl;likg;G
4.0 mwpKfk;
4.1 Nehf;fq;fs;
4.2 xw;iwg;gjpT Kiw : rpwg;gpay;Gfs;
4.3 epfu kjpg;G Kiw / epjpepiy mwpf;if Kiw
4.4 khw;Wjy; Kiw
4.5 jq;fs; Ghpjiy ghpNrhjpf;Fk; Nfs;tpfs;
4.6 RUf;fk;
4.8 jw;Nrhjid Nfs;tpfs; kw;Wk; gapw;rpfs;
4.9 $Ljy; jfty;fSf;F Gj;jfq;fs;
4.0 mwpKfk;
,uz;lhtJ myfpy; ehk; tzpf eltbf;iffis ,uz;L
Kiwahf gjpT nra;ayhk; vd;W ghh;j;Njhk; mjhtJ (m)
xw;iwg;gjpT Kiw kw;Wk; (M) ,ul;ilg; gjpT Kiw. ,jw;F
Ke;ja myFfspy; ,ul;ilg;gjpT Kiw gw;wp tphpthf
tpsf;fg;gl;Ls;sJ. cz;ikapy; ,e;j Gj;jfk; KOikAk;
,ul;ilg;gjpT Kiw gw;wpNa tpthjpf;fg;gl;Ls;sJ.
xw;iwg;gjpT Kiw vd;gJ ,ul;ilg;gjpT Kiw tpjpfis
gpd;gw;whky; nra;ag;gLk; fzf;fpay; KiwahFk;. NtW tifapy;
TWtjhapd;> ,ul;ilg; gjpT Kiw gpd;tUtdgw;iw
cs;slf;fpAs;sJ. (i) fldhspfsplkpUe;J ngwg;gl;l nuhf;fk;
kw;Wk; fldPe;NjhUf;F mspj;j nuhf;fk; Nghd;w rpy eltbf;iffs;
kl;Lk; ,ul;ilg;gjpT Kiwg;gb gjpT nra;ag;gLfpwJ. (ii) nuhf;f
nfhs;Kjy;> nuhf;f tpw;gid> elg;G nryTfs;> epiyr; nrhj;Jfs;
thq;fpaJ Nghd;w rpy eltbf;iffs; xw;iwg;gjpT Kiwg;gb
234
gjpag;gLfpwJ. (iii) Nja;khdk;> thuhf;fld; Nghd;w rpy
eltbf;iffs; gjpag;gLtjpy;iy. vdNt ,ul;ilg;gpT Kiw
tpjpfis KOikahf gpd;gw;whj tzpf epWtdq;fs; xw;iwg;
gjpT Kiwia gpd;gw;Wtjhf nghUs;. Nfh`;yh; gpd;tUkhW
xw;iwg;gjpT Kiwia tiuaWf;fpwhh;> “,J nuhf;fk; kw;Wk;
Ms;rhh; fzf;Ffis kl;LNk guhkhpf;Fk; xU fzf;NflhFk;> ,J
vg;NghJk; R+o;epiyf;Nfw;wthW khWglf;$ba KOikg;ngwh
,ul;ilg;gjpT KiwahFk;”.
,e;j myfpy; ehk; KOikg;ngwh gjpNtLfspypUe;J
vt;thW tpahghu> ,yhg el;l fzf;F kw;Wk; ,Ug;G epiyf;
Fwpg;G Mfpatw;iw jahhpf;fyhk; vdg;ghh;f;fyhk;.
4.1 Nehf;fq;fs;
,g;ghlj;ij KOikahf gbj;jgpwF gpd;tUk; Nehf;fq;fis
ePq;fs; milayhk;.
x xw;iwg;gjpT Kiw vd;fpw fUj;ij Ghpe;Jnfhs;syhk;.

x xw;iwg;gjpT Kiwapd; rpwg;gpay;Gfs; kw;Wk;
tiuaiwfis mwpe;Jnfhs;syhk;.
x epfu kjpg;G Kiw kw;Wk; khw;Wjy; Kiw Mfpa
Kiwfspy; ,yhgj;ij fz;lwpjy;.
x epjpepiy mwpf;if Kiwia tpsf;Fjy;.
4.2 xw;iwg;gjpT Kiw: rpwg;gpay;Gfs;

xw;iwg;gjpT Kiwapd; rpwg;gpay;Gfs; fPNo
tpthpf;fg;gl;Ls;sJ.
(i) Ms;rhh; fzf;Ffis guhkhpjjy;

tof;fkhf xw;iwg;gjpT Kiwapy; Ms;rhh; fzf;F
guhkhpf;fg;gLfpwJ> ,k;Kiwapy; nrhj;J kw;Wk;
ngausT fzf;Ffs; guhkhpf;fg;gLtjpy;iy.
,f;fhuzj;jpdhy; rpy fzf;fhsh;fs; ,k;Kiwia
Ms;rhh; fzf;Ffis kl;Lk; guhkhpf;fg;gLk; Kiw
vdg;gLfpwJ.
(ii) nuhf;f VL guhkhpj;jy;
,k;Kiwapy; nuhf;f VL guhkhpf;fg;gLfpwJ.
nghJthf ,t;Ntl;by; tpahghu eltbf;iffSld;
chpikahshpd; nrhe;j eltbf;iffSk; fye;Nj
gjpag;gLfpwJ.
(iii) %yr; rhd;W rPl;L
235
,k;Kiwapy; Kf;fpakhd tptuq;fis xUth;
jpul;lNtz;Lnkdpy;> %y rhd;Wr; rPl;Lfis ek;gpNa
,Uf;fNtz;bAs;sJ. cjhuzkhf> nkhj;j fld; tpw;gid
njhpaNtz;Lnkdpy; mJ xw;iwg;gjpT Kiwapy; Neubahf
fpilg;gjpy;iy> mjw;F ruf;fspj;Njhh; mDg;gpa rhd;W rPl;Lfs;
%ykhfNt mwpe;Jnfhs;sNtz;bAs;sJ. mNjNghy nkhj;j
tpw;gid njhpaNtz;Lnkdpy;> tpahghuj;jhy; gy;NtW
fhyf;fl;lj;jpy; jahh; nra;ag;gl;l rhd;Wr; rPl;Lfis njhFj;Nj
fzf;fplg;gl Ntz;bAs;sJ.
(iv) rPuhd jd;ikapd;ik
xw;iwg;gjpT Kiw jahhpf;fg;gLk; tpjk; epWtdj;jpw;F
epWtdk; jdpeghpd; Njit kw;Wk; nrsfhpaj;ijg; nghWj;J
khWglyhk;.
(v) nghUj;jk;
,k;Kiw rpwpa> jdpahh; tzpfk; kw;Wk; $l;lhz;ik Nghd;w
tpahghu mikg;GfSf;F kl;LNk nghUe;jf; $bajhFk;. rl;lKiw
fhuzq;fshy; $l;Lg;gq;F epWkq;fs; ,k;Kiwia Vw;Wf;nfhs;s
KbahJ.
FiwghLfs;
,k;Kiwapy; gy;NtW FiwghLfs; cs;sd.
(i) fdpj hPjpahd Jy;ypaj;jd;ikia rhpghh;f;f KbahJ

,ul;ilg;gjpT Kiwapy; guhkhpf;fg;gLk; fzf;NfLfspy;
,Ug;gha;T jahhpg;gjd; %ykhf mjpy; fdpj hPjpahf
Jy;ypaj;jd;ikia rhpghh;f;f KbAk;. ,k;Kiwapy; ,J rhj;jpak;
Vnddpy; xt;nthU eltbf;ifAk; ,uz;L ,lq;fspy;
gjpag;gLfpwJ. Mdhy; xw;iwg;gjpT Kiwapy; ,t;thW
gjpag;gLtjpy;iy> vdNt ,J rhj;jpakpy;iy. xw;iwg;gjpT
Kiwapy; ,Ughgha;T jahhpf;f KbahJ> vdNt ,jd; fdpj
hPjpahd Jy;ypaj;jd;ikia rhpghh;f;f Kbtjpy;iy. ,J gy
NkhrbfSf;Fk; jtwhd ifahly;fSf;Fk; toptif nra;fpwJ.
(ii) cz;ikahd ,yhgj;ij fz;lwpa Kbahik
,k;Kiwapy; tpw;gid> nfhs;Kjy;> midj;J tif nryTfs;
Mfpatw;wpw;F KOikahd gjpNtLfs; ,y;yhjjhy; ,yhg el;l
fzf;fpid jahhpf;f Kbtjpy;iy. vdNt epWtdj;jpd;
cz;ikahd ,yhgk; my;yJ el;lj;jpid fz;lwpa Kbtjpy;iy.
(iii)tpahghuj;jpd; epjp epiyia mwpa ,ayhik

xw;iwg;gjpT Kiwapy; cz;ikahd ,yhgk; fz;lwpa
Kbtjpy;iy NkYk; tpahghuj;jpd; nrhj;Jfs; kw;Wk; nghWg;Gfs;
Mfpatw;wpd; kjpg;Gk; njhptjpy;iy> ,jdhy; ,Ug;Gepiyf; Fwpg;G
236
jahhpf;fKbahjjhy; ,k;Kiwapy; Fwpg;gpl;l ehspy;
tpahghuj;jpd; epjpepiyia mwpe;Jnfhs;s KbahJ.
(iv) jpl;lkply; kw;Wk; KbntLj;jy; fbdk;
,k;Kiw tpahghuj;jpd; cz;ikahd ,yhgk; kw;Wk;
epjp epiyia KOikahf ntspg;gLj;Jtjpy;iy.
cjhuzkhf> nkhj;j ,yhgk;> epfu ,yhgk;> tpw;gid
Nghd;w gy;NtW tptuq;fs; jdpj;jdpahf
fpilg;gjpy;iy> ,jdhy; nkhj;j tpw;gid kPjhd ,yhg
tpfpjk;> tpw;gidapd; kPjhd epfu ,yhg tpfpjk;
Mfpait fzf;fpl KbahJ. ,NjNghy tpw;w nghUspd;
mlf;ftpiy> tpw;gid kPjhd mlf;f tpiyapd; gy;NtW
TWfspd; tpfpjq;fSk; fzf;fpl Kbtjpy;iy. ,j;jfa
jfty;fs; fpilf;fhjjhy;> epWtd chpikahsh; ,yhgk;
Fiwjy; kw;Wk; mjpfhpj;jy; kw;Wk; epWtd epjpepiy
Nghd;witf;fhd fhuzq;fis fz;lwpa Kbtjpy;iy.
,jdhy; epWtd chpikahsh; tpahghu KbTfis
xg;gpLtJ> Kiwahd jpl;lkpLtJ kw;Wk; rhpahd
KbntLj;jy; Nghd;wtw;iw Nkw;nfhs;sKbahj
epiyapy; cs;shh;. NkYk; tpahghuj;ij tpw;fNtz;ba
R+oypy; jdJ tpahghuj;jpd; cz;ikahd kjpg;ig
KbTbra;a Kbahj epiyAk; Vw;gLfpwJ.
,yhgk; fzf;fply;
xw;iwg;gjpT Kiwapy; guhkhpf;fg;gLk; tpahguj;jpy; ,yhgk;
my;yJ el;lj;jpid gpd;tUk; ,uz;L Kiwfspy; fzf;fPL
nra;ayhk;.
(i) epfu kjpg;G Kiw

(ii) khw;Wjy; Kiw (xw;iwg;gjpT Kiwia ,ul;ilg; gjpT
Kiwahf khw;Wk; Kiw)
4.3 epfu kjpg;G Kiw / epjp epiy mwpf;if Kiw

,k;Kiwapy; tpahghuj;jpd; ,yhgk; my;yJ el;lk; ,U
NtW NjjpfspYs;s mjd; epfu kjpg;ig (Kjy;) xg;gpl;L
fzf;fplg;gLfpwJ. cjhuzkhf> xU tpahghuj;jpd; Kjy; 1.1.2010
md;W ` 80>000 kw;Wk; 31.12.2010 md;W mjd; Kjy; ` 90>000
vdpy;> ,t;thz;by; mt;tpahghuk; <l;ba ,yhgk; ` 10>000 vdyhk;.
237
rhpf;fl;ly;fs;
,k;Kiwapy; ,yhgk; fz;lwpa gpd;tUk; rhpf;fl;ly;fs;
mtrpakhfpwJ.
(i) vLg;GfSf;fhd rhpf;fl;ly;fs;

tpahghuj;jpd; chpikahsh; jdJ nrhe;j NjitfSf;fhf
tpahghuj;jpypUe;J gzk; vLj;Jf;nfhs;syhk;. ,t;ntLg;G
,y;iynadpy; Mz;bUjpapy; cs;s Kjy; njhif ,e;j vLg;Gj;
njhifiaAk; Nrh;ej;j $Ljy; njhifahapUf;Fk;. vdNt ,e;j
vLg;G njhif me;j fzf;fhz;bd; ,Wjpapy; cs;s Kjy;
njhifAld; $l;lg;gl;L me;ehsa cz;ikahd Kjy;
fz;lwpag;gl Ntz;Lk;.
(ii) $Ljy; KjYf;fhd rhpf;fl;ly;

tpahghuj;jpd; chpikahsh; xU fzf;fhz;by; $Ljy; Kjy;
nfhz;L te;jpUf;fyhk;. ,J mf;fzf;fhz;bd; ,Wjp Kjiy
mjpfhpj;jpUf;Fk;. Mz;bd; cz;ikahd ,yhgj;ij fz;lwpa
Ntz;Lnkdpy; ,t;thW ,lg;gl;l $Ljy; Kjypid Mz;bWjpapy;
cs;s KjYld; fopj;J cz;ikahd ,Wjp Kjypid fz;lwpe;J
gpwF ,yhgk; my;yJ el;lk; fz;lwpag;gl Ntz;Lk;.
vLj;Jf;fhl;L 4.1
gpd;tUk; tptuq;fspypUe;J 2017k; Mz;L ‘A’ vd;gthpd;

VLfspy; ,yhg el;l mwpf;ifia jahh; nra;J ,yhgj;jpid
fz;lwpf.
tptuk; `
31.12.2017 md;W Kjy; 90>000
1.1.2017 md;W Kjy; 80>000
‘A’apd; vLg;Gfs; 5>000
‘A’apdhy; ,lg;gl;l $Ljy; Kjy; 3>000
238
tpil
2017Mk; Mz;Lf;fhd ,yhg el;l mwpf;if
tptuk; `
31.12.2017k; ehsd;wa Kjy; 90>000
$l;Lf: vLg;Gfs; 5>000
95>000
fopf;f: $Ljy; Kjy; 3>000
92>000
fopf;f: 1.1.2017k; ehsd;wa Kjy; 80>000
,t;thz;L <l;ba ,yhgk; 12>000
epfu kjpg;G my;yJ epjpepiy mwpf;if Kiwapy; Kjypid

fz;lwpjy;
xw;iwg;gjpT Kiwapy; guhkhpf;fg;gLk; fzf;NfLfspypUe;J
,yhgj;ij fz;lwpa epfu kjpg;ig fz;lwptJ mtrpak; vd;gij
Ke;ja tpthjj;jpypUe;J mwpe;Jnfhs;syhk;. vdNt xU
fzf;fhz;bd; Muk;gk; kw;Wk; ,Wjpapy; cs;s epfu kjpg;ig
(Kjy;) fz;lwptJ Kf;fpakhFk;. ,ij epjp epiy mwpf;ifia
jahhpg;gjd; %yk; fzf;fplyhk;.
epjpepiy mwpf;if vd;gJ xU tpahghuj;jpd; xU Fwpg;gpl;
ehsd;iwa nrhj;J nghWg;Gfis cs;slf;fpa xU
mwpf;ifahFk;. ,J tpahghuj;jpd; ,Ug;G epiyf;Fwpg;G Nghd;Nw
Njhw;wkspf;Fk;. vdpDk;> ,Ug;G epiyf;Fwpg;G vd;gJ
,ul;ilg;gjpT Kiwapy; nrhj;J nghWg;Gfis cs;slf;fpa xU
mwpf;ifahFk;. ,jd; ,Ug;Gfs; epWtdj;jpd; NgNul;bypUe;J
vLj;J vOjg;gLk;. Mdhy; epiyawpf;if vd;gJ KOikg;ngwhj
gjpNtLfspy; jahhpf;fg;gLtJ> ,JTk; nrhj;J nghWg;Gfis
nfhz;l xU mwpflifahFk;> Mdhy; ,jd; midj;J
tptuq;fSk; NgNuLfspypUe;J vLj;njOjg;gl Ntz;ba
mtrpakpy;iy. NkYk; ,Ug;G epiyf;Fwpg;G tpahghuj;jpd;
cz;ikahd epjp epiyia ntspg;gLj;JfpwJ. Mdhy;
xw;iwg;gjpT Kiwpay; ,t;thW Jy;ypakhf epjpepiyia
ntspg;gLj;Jk; tifapy; ,t;twpf;ifia jahh;nra;a KbahJ>
Vnddpy; ,jpy; tptuq;fs; fzf;fpay; kl;Lky;yhky; gy;NtW
239
%yq;fspypUe;J ngwg;gl;L gjpag;gLfpwJ. vdNt ,J 100 rjtPjk;
ek;gj;jFe;j epjpepiyia ntspg;gLj;Jtjpy;iy. cjhuzkhf>
tpahghuj;jpypUe;J chpikahshpd; vLg;G njhif mtuJ nrhe;j
nryTfspd; mbg;gilapy; fzf;fPL nra;ag;glyhk;.
epjp epiy mwpf;if jahh; nra;tjw;fhd gbepiyfs;
epjpepiy mwpf;ifia gpd;tUk; gbepiyfspy; jahh;
nra;ayhk;.
(i) ngUk;ghyhd xw;iwg;gjpT Kiw fzf;NfLfspy; nuhf;f VL

jahh; nra;ag;gLfpwJ. ,t;thW guhkhpf;fg;gLk;NghJ mjpypUe;J
nuhf;f kw;Wk; tq;fp ,Ug;Gfis vLj;Jf;nfhs;syhk;. mththW
nuhf;f VL Kiwahf guhkhpf;fg;gltpy;iynadpy;> tpahghu
chpikahsh; fldhspff;F mspj;j> fldPe;Njhh;fsplkpUe;J
ngwg;gl;l fzf;F mwpf;if kw;Wk; mtuhy; mspf;fg;gLk;
jfty;fis nfhz;L ngWjy; nrYj;Jjy; fzf;fpid jahh;nra;J
nuhf;f ,Ug;ig mwpe;Jnfhs;syhk;. tpahghuj;jpd; ,ju
nrytpdq;fis gzpahsh;fSf;F mspf;fg;gl;l rk;gs gjpTfs;>
rpy;yiu nuhf;f VL kw;Wk; chpikahsuhy; guhkhpf;fg;gLk; ,ju
VLfspypUe;J njhFj;J gjpayhk;. tpahghuj;jpy; cz;ikahf
,Uf;Fk; nuhf;f ,Ug;ig vLj;Jf;nfhs;syhk; kw;Wk; tq;fp
nry;NyL my;yJ tq;fp mwpf;ifapypUe;J tq;fp ,Ug;ig
vLj;Jf;nfhs;syhk;.
(ii) fldhspfs; kw;Wk; fldPe;Njhh;gl;bay;fs; jahh; nra;ag;gl
Ntz;Lk;. ,k;Kiwapy; ,J fbdkhf ,Uf;fhJ> Vnddpy;
ngUk;ghyhd xw;iwg;gjpT Kiwapy; Ms;rhh; fzf;Ffs; jahh;
nra;ag;gLfpd;wd.
(iii)fl;blk;> ,ae;jpuk;> miwfyd; Nghd;w epiyr;nrhj;Jfspd;
kjpg;Gfis mit thq;fg;gl;l rhd;W rPl;Lfs; kw;Wk; ,ju
Mtzq;fisf; nfhz;L fzf;fplyhk;. mt;thW nra;ag;gl;l
kjpg;GfspypUe;J epahakhd tpfpjj;jpy; Nja;khdj;ij ePf;fpa
gpwF mit epjp epiy mwpf;ifapy; gjpag;gl Ntz;Lk;.
(iv) ruf;fpUg;gpid tpahghuj;jpy; mjd; ,Ug;gfis
fzf;fplg;gl;lgpwF gy;NtW fhyf;fl;lj;jpy; mit
thq;fg;gl;ljw;fhd rhd;W rPl;Lfspd; %yk; ruf;fpUg;gpd; kjpg;G
fzf;fplg;gl Ntz;Lk;.
(v) mLj;jjhf tpahghuj;jpy; nfhLg;glNtz;ba nrytpdq;fs;
kw;Wk; Kd;$l;b nra;j nryTfs; fzf;fplg;gl Ntz;Lk;. nrd;w
Mz;bd; ,Ue;j ,itfspd; njhiffs; jw;NghJ fzf;fpl
cjtpahf ,Uf;Fk;.
(vi) Nkw;fz;l Kiwg;gb fzf;fplg;gl;l nrhj;J nghWg;Gfis
epiyawpf;ifapy; gjpT nra;j gpwF nghWg;Gfis tpl $Ljyhf
240
cs;s nrhj;Jfs; me;ehsa epfu kjpg;G my;yJ Kjy;
vd Fwpg;gplg;gLfpwJ.
,Ug;G epiyf;Fwpg;gpw;Fk; epiyawpf;iff;Fk; ,ilNa cs;s

NtWghLfs;
,Ug;G epiyf; Fwpg;G kw;wk; epiyawpf;if Mfpait
tpahghuj;jpd; epjp epiyia xU Fwpg;gpl;l ehspy;
ntspg;gLj;jpdhYk;> gpd;tUk; gy;NtW topfspy; mit
xd;Nwhnlhd;W NtWgLfpd;wd.
(i) ,Ug;G epiyf; Fwpg;ghdJ NgNul;bypUe;J

vLj;njOjg;gl;l ,Ug;gha;tpypUe;J jahhpf;fg;gLfpwJ.
Mdhy; epjp epiy mwpf;ifahdJ> NgNul;L fzf;Ffs;
kw;Wk; tpahghuj;jpd; gy;NtW %yq;fspypUe;J ngwg;gl;l
gy;NtW tptuq;fspypUe;J jahhpf;fg;gLfpwJ.
(ii) ,Ug;G epiyf;FwpghgdJ tpahghuj;jpd; cz;ikahd
epjpepiyia fhz;gpf;fpwJ> Mdhy; epjpepiy mwpf;if
mt;thW nra;tjpy;iy.
(iii) epjpepiy mwpf;ifapy; tpLg;gl;Lg;Nghd ty;NtW nrhj;J>
nghWg;Gfis fz;Lgpbg;gJ fbdkhFk;. Mdhy; ,Ug;G
epiyf; Fwpg;gpy; tpLgl;Lg;Nghd nrhj;J nghWg;Gfis
fz;Lgpbf;f KbAk;. ,Ug;Gepiyf;FwpghgdJ xU
Fwpg;gpl;l ehspy; tpahghuj;jpd; epjpepiyia
mwpe;Jnfhs;tjw;fhf jahhpf;fg;gLfpwJ. Mdhy;
epjpepiy mwpf;ifahdJ tpahghuj;jpd; epjp epiyia
mwpe;Jnfhs;tjw;fhf kl;Lky;yhky;> ,yhgk;
fz;lwpaTk; (Kjypid fz;lwpe;j gpwF) jahh;
nra;ag;gLfpwJ.
(iv) ,Ug;Gepiyf;Fwpg;gpy; gjpag;gLk; Kjy; njhifahdJ
NgNul;L fzf;fpypUe;J vLj;njOjg;gLfpwJ. Mdhy; epjp
epiy mwpf;ifapy; Kjy; njhifahdJ me;ehspy;
cs;s nghWg;Gfis tpl $Ljyhf cs;s nrhj;Jfis
fzf;fpl;L gjpag;gLfpwJ.
jdpahs; thzpfk;
vLj;Jf;fhl;L 4.2.
kNf\; vd;gth; xw;iwg;gjpT Kiwpay; jdJ
fzf;NfLfis guhkhpj;JtUfpwhh;. mth; tUkhd thp
mjpfhhpfSf;F gpd;tUk; tUtha; tptuq;fis mspj;Js;shh;.
241
`
brk;gh; 31> 2011k; ehSld; KbtilAk Mz;L 7>350

tUkhd thpj;Jiw mjpfhhp Nkw;fz;l jfty;fspd;

Jy;ypaj;jd;ikapy; jpUg;jpailatpy;iy. mjd;
cz;ikj;jd;ikia epiyehl;l ePtPh; Nfl;Lf;nfhs;sg;gLfpwPh;.
mjw;nfd gpd;tUk; tptuq;fs; jug;gl;Ls;sd.
(i) brk;gh; 31> 2016k; ehsd;wa tpahghuj;jpd; nrhj;J

nghWg;Gfshtd: fldhspfs; ` 1>450> tq;fp kw;Wk; ifapUg;G
nuhf;fk; ` 9>470> ruf;fpUg;G ` 5420 (tpw;gid tpiyapy;> tpw;gid
tpiy mlf;f tpiyia tpl 25 rjtPjk; $Ljy;) kw;Wk;
fldPe;Njhh; ` 7>320.
(ii) brk;gh; 31> 2010 md;W kNf\; jdJ rNfhjuUf;F ` 4>000
juNtz;bAs;sJ. 2013> gpguthp 15 md;W mth; mj;njhifia
jpUg;gp nrYj;jpdhh; kw;Wk; 2016 Idthp 1 md;W mth; jd;
rNfhjuUf;F ` 3>000 fldhf toq;fpdhh;.
(iii)kNf\pw;F nrhe;jkhf xU tPL cs;sJ> mij mth; 2006y;
` 20>000w;f thq;fpdhh;. kw;Wk; mth; 2012y; xU kfpo;Te;ij `
7>500f;F thq;fpdhh;. 2015y; mth; X epWkj;jpd; 10>000 gq;Ffis `
7>500f;F thq;fpdhh;.
(iv) 2016y; mth; tPl;bypUe;J ` 3>000 jpUl;LNgha;tpl;lJ.
(v) kNf\; jdJ tho;f;if nryTfis gpd;tUkhW
fzpj;Js;shh;. 2011 ` 3>000> 2012 ` 4>000> 2013 ` 6>000> 2014> 2015
kw;Wk; 2016w;F ` 7>000 tPjk; (jpUl;Lnghd njhif ePq;fshf).
(vi) 2017 brk;gh; 31 md;W tpahghuj;jpd; nrhj;J nghWg;Gfs;
gpd;tUkhW> fldPe;Njhh; ` 8>400> fldhspfs; ` 5>920> if kw;Wk;
tq;fp nuhf;fk; ` 19>450 kw;Wk; ruf;fpUg;G ` 6>740 (tpw;gid
tpiyapy;> nkhj;j ,yhg tpfpjk; 25 rjtPjk; vd fhl;baJ).
Nkw;fz;l tptuq;fisf; nfhz;L kNf\; toq;fpa tUtha;
tptuq;fspd; cz;ikj;jd;ikia fhz;gpf;Fk; mwpf;ifia jahh;
nra;f.
242
tpil
31.12.2016k; ehsd;wa epiyawpf;if
fldPe;Njhh; 8400 if kw;Wk; 19450
Kjy; (,Ug;G 22025 tq;fp nuhf;fk; 5920
fl;ba fldhspfs; 6740
njhif) ruf;fpUg;G 1685* 5055
fopf;f:
,yhgk;
30>425 30>425
* tpw;gid kPjhd nkhj;j ,yhg tpfpjk; 25 rjtPjk; ruf;fpUg;gpy;
(tpw;gid tpiyapy;) cs;s ,yhgk; fPo;tUkhW
fzf;fplg;gl;Ls;sJ.
͸͹ͶͲܺʹͷ
ൌ
ͳͲͲ
= ` 1>685
31.12.2010k; ehsd;wa epiyawpf;if
fldPe;Njhh; 7320 if kw;Wk; 9470
Kjy; (,Ug;G 7936 tq;fp nuhf;fk; 1450
fl;ba fldhspfs; 5420
njhif) ruf;fpUg;G 1084* 4336
fopf;f:
,yhgk; 20%
15>256 15>256
* tpw;gid tpiyapy; kjpg;gplg;gl;l ruf;fpUg;gpy; mlf;f tpiy

kPJ 25 rjtPjk; ,yhgk; Nrh;e;Js;sJ. NtW tifapy;
nrhy;tjhdhy;> mlf;f tpiyapy; 100 vd nfhz;lhy;> tpw;gid
tpiy ` 125. ruf;fpUg;G ` 5420y; Nrh;e;Js;s ,yhgk; fPo;tUkhW
fzf;fplg;gl;Ls;sJ.
ͷͶʹͲܺʹͷ
ൌ
ͳʹͷ
= ` 1>084
243
1.1.2011 Kjy; 31.12.2016k; ehs; tiuapyhd fhyj;jpw;fhd
,yhg mwpf;if
tptuk; `
epjp epiy mwpf;ifapd;gb 31.12.2016k; ehs;d;wa 22>025
Kjy;
$l;Lf: ,f;fhyf;fl;lj;jpy; mthpd; tho;f;if 3>000
nryTfs; 4>000
2011 6>000
2012 21>000 34>000
2013
2014 Kjy; 2016 tiu (7000x3)
56>025
fopf;f: epjpepiy mwpf;ifapd;gb 31.12.2010k; 7>936
ehsd;wa Kjy;
Vl;bd;gb ,f;fhyf;fl;lj;jpy; <l;ba ,yhgk; 48>089
$l;Lf: fzf;fpy; fhl;lg;glhj tUgha;fs;*
(m) jpUk;g nrYj;jg;gl;l rNfhjuhpd; 4>000
fld; 3>000
(M) rNfhjuUf;F mspj;j fld; 7>500
(,) kfpo;Te;J thq;fpaJ 7>500
(<) gq;Ffs; thq;fpaJ 3>000 25>000
(c) tPl;by; jpULNghdJ
,f;fhyf;fl;lj;jpw;fhd cz;ikahd tUtha; 73>089
fopf;f: rkh;gpf;fg;gl;l tUtha;
2011 7>350
2012 7>400
2013 7>870
2014 13>750
2015 12>140
2016 9>260 57>770
rkh;gpf;fg;gl;lij tpl $Ljyhf cs;s cz;ik 15>319
244
tUtha;
* 1.1.2011 Kjy; 31.12.2016k; fhyf;fl;lj;jpy; thq;fpa nrhj;Jfspd;

kjpg;G> toq;fpa fld;> jpUk;g nrYj;jpa fld; Nghd;wit
kNf\pd; $Ljy; tUkhdkhf vLj;Jf;nfhs;sNtz;Lk;. Vnddpy;>
mtuJ tho;f;if nryTfs; kl;Lk; 2016d; ,Wjpapy; cs;s
KjYld; $l;lg;gl;Ls;sJ. kNf\hy; thq;fg;gl;l tPL (2006y;)
fzf;fpy; vLj;Jf;nfhs;sf;$lhJ> Vnddpy; ,J 1.1.2010 Kjy;
31.12.2016+ tiuapyhd fhyf;fl;ljjpy; ,y;iy. vdpDk;> jdJ
rNfhjuUf;F jpUg;gpaspj;j fld;> mtUf;F toq;fpa fld;>
gq;Ffs; thq;fpaJ> kfpo;Te;J thq;fpaJ> tPl;by; jpLNghd
njhif Nghd;wit cz;ikahd ,yhgk; fz;lwpAk; Nehf;fpy;
jpUk;g $l;lg;gl;Ls;sJ.
$l;lhz;ik epWtdq;fs;
$l;lhz;ik epWtdq;fis nghWj;jkl;by;> ,yhgk;
fz;lwpAk;NghJ midj;J $l;lhspfspd; Kjy;fisAk; fzf;fpy;
vLj;Jf;nfhs;sNtz;Lk;. vdpDk; mth;fspd; Kjy; epiyKjy;
Kiw (elg;G fzf;F guhkhpf;fg;gLk;NghJ) vdguhkhpf;fg;gLk;NghJ
,yhg el;l mwpf;if jahh; nra;ag;gLk;NghJ elg;G fzf;fpd;
,Ug;G njhif fzf;fpy; vLj;Jf;nfhs;sg;gl Ntz;Lk;.
$l;lhspfspd; Kjy; fzf;fhdJ> mwpKfg;gLj;jg;gl;l $Ljy;
Kjy;> ,Wjp Kjy; fz;lwptjw;F Kd;dh; $l;lhspfshy; nrhe;j
nryTfSf;F vLf;fg;gl;l vLg;G njhif MfpaitAk; rhpf;fg;gl
Ntz;Lk;.
vLj;Jf;fhl;L 4.3
A,B kw;Wk; C MfpNahh; $l;lhspfs;> 2017k; Mz;L
,Wjpapy; mth;fsJ ngUk;ghyhd fzf;NfLfs; jPahy; mope;jJ.
2016> brk;gh; 31k; ehsd;wa mth;fsJ ,Ug;G epiyf; Fwpg;G
gpd;tUkhW.
fldPe;Njhh; 5>500 nuhf;fk; 2>400
Kjy; fzf;Ffs; fldhspfs; 3>600
A 4>500 ruf;fpUg;G 6>500
B 3>000 ,ae;jpuk; 1>440
C 1>500 9>000 miwfyDk; 600
nghUj;JfSk; 35
Kd;$l;b nra;j
nryTfs; 170
elg;G fzf;F
245
C
elg;G fzf;Ffs;
A 145
B 100 245
14>745 14>745
2017k; Mz;by; $l;lhspfspd; vLg;Gfs; A ` 1>400> B ` 1>000

kw;Wk; C ` 650 vd fhzg;gl;lJ. 2017 IPiy 1 md;W A ` 1>500
$Ljy; Kjypl;lhh;. 2017 brk;gh; 31 md;W nuhf;fk; ` 3>200>
fldhspfs; ` 4>025> ruf;fpUg;G ` 5>900> Kd;$l;b nra;j nryTfs;
` 25 kw;Wk; fldPe;Njhh; ` 4>540 vd ,Ue;jJ. ,ae;jpuk; kPJ 10%
kw;Wk; miwfyd; nghWj;Jfspy; 7.5% Nja;khdk; ePf;fg;gl
Ntz;Lk;. $l;lhspfspd; Kjy; kPJ Mz;Lf;F 5% tl;b toq;fg;gl
Ntz;Lk;. vLg;Gfs; kPJ tl;b vJTkpyiy. $l;lhspfs; jq;fs;
,yhg el;lq;fis 3:2:1 vd;fpw tpfpjj;jpy; gfph;e;Jnfhs;fpd;wdh;.
2017k; Mz;Lf;fhd tpahghu epfu ,yhgj;ij fhz;gpf;Fk
mwpf;ifia jahh;nra;J mij $l;lhspfSf;F gfph;e;jspj;J 2017
brk;gh; 31k; ehsd;wa ,Ug;G epiyf; Fwpg;igAk; jahh; nra;f.
tpil
gw;gy 4>540 nuhf;fk; 3200
fldPe;Njhh; gw;gy fldhspfs; 4025
ruf;fpUg;G 5900
Kjy; fzf;Ffs; 6>000 Kd;$l;b nra;j 25
(epiy) 3>000 nryTfs; 1440
A 1>500 10>500 ,ae;jpuk; 144 1296
B fopf;f: Nja;khdk;
C
miwfyDk; 600
nghUj;JfSk; 45 555
fopf;f: Nja;khdk;
$l;L elg;G 39
fzf;F (,Ug;G
fl;ba njhif)
15>040 15>040
246
,yhg el;l mwpf;if
tptuk; `
31.12.2017 md;W $l;L elg;G fzf;F 39(g)
$l;Lf: vLg;Gfs;
A 1>400
B 1>000
C 650 3>050
3>011
fopf;f: 31.12.2016 md;W $l;L elg;G fzf;F
A 145
B 100
C 170(g) 75
Kjy; kPJ tl;bf;F Ke;ja ,yhgk; 2>936
Kjy; kPJ tl;b
A (225+38) 263
B 150
C 75 488
,yhgk; 2>448
,yhgk; gfph;e;jspg;G
A 1>224
B 816
C 408
elg;G fzf;F
tptuk; A B C tptuk; A B C
,Ug;G fP/nfh - - 170 ,Ug;G fP/nfh 145 100 -
vLg;Gfs; 1>400 1>000 650 Kjy; kPJ 263 150 75
,Ug;G fP/, 232 66 - tl;b 1224 816 408
,yhgk; - - 337
,Ug;G fP/,
1>632 1>066 820 1>632 1>066 820
247
31.12.2017k; ehs;d;wa A,B kw;Wk; C MfpNahhpd; ,Ug;G epiyf;
Fwpg;G
gw;gy 4>540 nuhf;fk; 3200
fldPe;Njhh; gw;gy fldhspfs; 4025
Kjy; fzf;Ffs; ruf;fpUg;G 5900
(epiy) 6>000 Kd;$l;b nra;j 25
A 3>000 nryTfs; 1440
B 1>500 10>500 ,ae;jpuk; 144 1296
C fopf;f: Nja;khdk;
elg;G fzf;F
A 232 miwfyDk; 600
B 66 298 nghUj;JfSk; 45 555
fopf;f: Nja;khdk;
Capd; elg;G 337
fzf;F
15>328 15>328
jq;fspd; Ghpjiy ghpNrhjpf;f
1. epfu kjpg;G Kiw vd;why; vd;d?

2. epfu kjpg;G my;yJ Kjypid vt;thW fz;lwptha;?
3. ,Ug;G epiyf; Fwpg;G kw;Wk; epiyawpf;if Mfpatw;wpd;
Kf;fpa Nehf;fnkd;d?
4.4. khw;Wjy; Kiw
epfu kjpg;G Kiw gw;wp Ke;jag f;fq;fspy;

tpghjpf;fg;gl;lJ. ,k;KiwapypUe;J tpahghuj;jpd; njspthd
,af;f ,yhgj;ij fz;lwptJ fbdkhFk;. ,J tpahghujjpd;
tpw;gid> nfhs;Kjy;> nkhj;j ,yhgk;> ,af;f nryTfs; Nghd;w
tptuq;fis jUtjpy;iy. ,jidf; nfhz;L epjpepiy
mwpf;iffis gFg;gha;T nra;a KbahJ> vdNt vjph;fhyj;jpy;
tpahghuj;jpd; epjp epiyia Nkk;gLj;j Njitahd KbTfis
vLg;gjpy; rpukk; Vw;gLfpwJ. vdNt> ,Ug;gha;T jahhpf;f
Njitahd tptuq;fis fzf;NfLfs; %yKkk; gpw tptuq;fis
248
nfhz;Lk; fzf;fpl;L jahhpg;gJ mtrpakhFk;/ ,J ,ul;il gjpT
Kiwg;gb nkhj;j fldhspfs; fzf;F> nkhj;j fldPe;Njhh;
fzf;F> ngWjw;Fhpa khw;Wr; rPl;Lfs; fzf;F> nrYj;Jjw;Fhpa
khw;Wr;rPl;Lfs; fzf;F> ngWjy; nrYj;Jjy; fzf;F Mfpatw;iw
jahhpg;gjd; %yk; rhj;jpakhfpwJ. gy;NtW nrytpdq;fs;>
tUkhdk;> epiyr; nrhj;Jfs;> epiy nghWg;Gfs; kw;Wk;
nfhLglNtz;ba nghWg;Gfs; Nghd;wit njhlh;Gila
fzf;FfSk; ngWjy; nrYj;Jjy; fzf;F kw;Wk; ,ju tptuq;fs;
%ykhf jahh;nra;ag;gLfpwJ. vdNt gy;NtW fzf;Ffspd; ,Wjp
,Ug;G fz;Lgpbf;fg;gl;L ,Ug;gha;T jahh; nra;ag;gLfpwJ. ,jw;f
gpwF tof;fkhd Kiwapy; ,Wjpf; fzf;Ffs; jahh;
nra;ag;gLfpd;wd. ,t;thW ,ul;ilg;gjpT Kiwf;Nfw;wg;gb
jfty;fisj; jpul;b ,Wjpf; fzf;Ffs; jahh; nra;tJ khw;Wjy;
Kiw vdg;gLk;.
epfu kjpg;G Kiw vd;gJ epjp epiy mwpf;if Kiw
my;yJ Kjy; xg;gPl;L Kiw vdTk; miof;g;gLfpwJ.
,k;Kiwg;gb tpahghuj;jpd; ,yhgk; my;y J el;lk; ,U NtW
NjjpfSf;fpilNa cs;s Kjy;fis xg;gpl;L fhzg;gLfpwJ.
vLg;Gfs; $Ljy; Kjy;> Kjy; kPJ tl;b Nghd;w Kjy; njhlh;ghd
tptuq;fs; KjYld; rhpf;fg;gl;L gpd;dh; tpahghuj;jpd; ,yhgk;
my;yJ el;lk; fzf;fplg;gl Ntz;Lk;.
,ul;ilg; gjpT Kiwapy; fzf;NfLfs; guhkhpj;jhy;

Njitf;Nfw;wg;gbahd jfty;fis jpul;b ,Wjpf fzf;Ffs;
jahh;nra;ayhk;. ,J khw;Wjy; Kiw vdg;gLfpwJ.
tof;fkhf RUq;fpa khw;Wjy; Kiw gpd;gw;wg;gLfpwJ.
,k;Kiwapy; rhjhuzkhd fzf;Ffs; NgNul;by;
Muk;gpf;fg;gLtjpy;iy NkYk; ,Ug;gha;Tk; jahhpf;fg;gLtjpy;iy.
tpahghu> ,yhg el;l fzf;F kw;Wk; ,Ug;G epiyf; Fwpg;G
jahhpf;f Njitahd tptuq;fs; jpul;lg;gl;L> fzf;fplg;gl;L
,Wjpf; fzf;Ffs; jahhpf;fg;gLfpd;wd.
,k;Kiwapy; ,Wjpf; fzf;Ffis jahh;nra;a gpd;tUk;
gbepiyfs; gpd;gw;wg;gLfpd;wd.
1. tpw;gidia fz;lwpjy;
tpw;gidia fld; tpw;gid kw;Wk; nuhf;f tpw;gid vd ,uz;lhf
gphpf;fyhk;. nkhj;j fldhspfs; fzf;F jahhpg;gjd; %yk; fld;
tpw;gidia fzf;fplyhk;. nuhf;f tpw;gid nuhf;f Vl;bypUe;J
mwpe;Jnfhs;syhk;.
249
vLj;Jf;fhl;L 4.4
gpd;tUk; tptuq;fisf; nfhz;L fld; tpw;gidia fhz;f.
` `
1.1.2017 md;W 12>000 fldhspfsplkpUe;J
fldhspfs; ,Ug;G 5>000 ngw;w 17>000
cs; jpUg;gk; 45>000 ng.kh.rPl;Lfs; 1>500
fldhspfsplkpUe;J 3>000 thuhf;fld; 3>500
ngw;w nuhf;fk; ng.kh.rPl;L 10>000
fldhspfSf;F kWf;fg;gl;lJ
mspj;j js;Sgb 31.12.2017 md;W
fldhspfs; ,Ug;G
tpil
nkhj;j fldhspfs; fzf;F
(my;yJ gw;gy fldhspfs; fzf;F)
,Ug;G fP/nfh 12>000 cs;jpUg;gk; 5>000
ng.kh.rPl;L 3>500 nuhf;fk; 45>000
kWf;fg;gl;lJ 66>000 js;Sgb ng.kh 3>000
fld; tpw;gid rPl;Lfs; 17>000
(rhpf;fl;lg;gl;l njhif) thuhf;fld; 1>500
,Ug;G fP/, 10>000
81>500 81>500
nuhf;f vl;by; nuhf;f tpw;gidj; jug;glyhk;. vdpDk; KOikahd

nuhf;f VL ,y;yhj epiyapy; ngWjy; nrYj;Jjy; fzf;fpid
jahh; nra;J nuhf;f tpw;gidia fz;lwpayhk;.
vLj;Jf;fhl;L 4.5
gpd;tUk; nuhf;f eltbf;iffspypUe;J nuhf;f tpw;gidia
fzf;fpLf.
` fldPe;NjhUf;F `
1.1.2017 md;W nuhf;f 5>000 nrYj;jpaJ 10>000
,Ug;G 0>000 nuhf;ff; 20>000
1.1.2017 md;W tq;fp 20>000 nfhs;Kjy; 19>000
,Ug;G 5>000 31.12.2017 md;W 15>000
fldhspfsplkpUe;J nuhf;f ,Ug;G
ngw;w nuhf;fk; 31.12.2017 md;W
,ju tUkhdq;fs; tq;fp ,Ug;G
250
tpil
31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd ngWjy;fs; kw;Wk;
nrYj;Jjy;fs; fzf;F
tptuk; ` tptuk; `
,Ug;G fP/nfh fldPe;Njhh; 10>000
nuhf;fk; 5>000 nfhs;Kjy; 20>000
tq;fp 10>000 ,Ug;G fP/,
fldhspfs; 20>000 nuhf;fk; 10>000
,ju tUkhdk; 5>000 tq;fp 15>000
nuhf;f tpw;gid 15>000
(,Ug;G fl;ba njhif)
55>000 55>000
Nkw;fz;l vLj;Jf;fhl;by;> nuhf;f ngWjy;fs; (nuhf;fk; kw;Wk;

tq;fpapUg;G cl;gl) nuhf;f tpw;gid ` 40>000 MFk;. mNjNghy
nuhf;f nrYj;Jjy;fs; (,Wjp nuhf;fk; kw;Wk; tq;fpapUg;G cl;gl)
` 55>000 MFk;. ,jd; nghUs;> tpahghuk; ` 15>000 nuhf;f
ngWjy;fis nfhz;Ls;sJ. ,J nuhf;f tpw;gid %yNkh>
fldhspfsplkpUe;J tR+y; %yNkh my;yJ $Ljy; Kjy; ,l;ljd;
%yNkh ngwg;gl;bUf;fyhk;.
fldhspfsplkpUe;J ngwg;gl;l nuhf;fk; Vw;fdNt
nfhLf;fg;gl;Ls;sJ. vdNt ,j;njhif nuhf;f tpw;gid my;yJ
$Ljy; Kjy; %yk; ngwg;gl;ljh vd KbT nra;aNtz;Lk;. NtW
VJk; tptuk; jug;glhjNghJ ,j;njhif nuhf;f tpw;gid %yk;
ngwg;gl;lJ vd vLj;Jf;nfhs;s Ntz;Lk;.
,Nj Nghy fldhspfsplkpUe;J ngwg;gl;l nuhf;fj;ijAk;
fz;lwpayhk;/ cjhuzkhf> Nkw;fz;l vLj;Jf;fhl;by; nuhf;f
tpw;gid ` 20>000 vd fzf;fpy; nfhLf;fg;gl;L> kw;w tptuq;fspy;
khw;wk; ,y;iy vdpy;> fldhspfsplkpUe;J ngwg;gl;l nuhf;fk; `
15>000 MFk;.
1. nfhs;Kjiy fz;lwpjy;
nfhs;Kjypy; ,uz;L tifAz;L mjhtJ (m) fld; nfhs;Kjy;
kw;Wk; (M) nuhf;ff; nfhs;Kjy;. fld; nfhs;Kjy; njhifia
nkhj;j fldPe;Njhh; fzf;fpid jahhpg;gjd; %yk;
mwpe;Jnfhs;syhk;.
251
vLj;Jf;fhl;L 4.6
gpd;tUk; tptuq;fisf;nfhz;L 2017k; Mz;Lf;Fhpa fld;
nfhs;Kjiy fz;lwpf.
1.1.2017 md;W fldPe;Njhh; ` ntspj;jpUg;gk; `
fldPe;NjhUf;F mspj;j 7>600 nrYj;Jjw;Fhpa 2>400
nuhf;fk; 20>000 khw;Wr;rPl;Lfs; 4>600
mth;fs; mspj;j js;Sgb 500 31.12.2017 md;W 9>500
fldPe;Njhh;
tpil :
nkhj;j fldPe;Njhh; fzf;F
nuhf;fk; 20>000 ,Ug;G fP/nfh 7>600
js;Sgb 500 fld; nfhs;Kjy; 29>400
ntspj;jpUg;gk; 2>400 (,Ug;Gf;fl;ba njhif)
nr.kh.rPl;Lfs; 4>600
,Ug;G fP/, 9>500
37>000 37>000
nuhf;ff; nfhs;Kjiy nuhf;f Vl;bd; %ykhf mwpe;Jnfhs;syhk;.

KOikahd nuhf;f VL jug;gltpy;iynadpy;> ngWjy;
nrYj;Jjy; fzf;if jahhpg;gjd; %yk; nuhf;ff; nfhs;Kjiy
fzf;fplyhk;.
vLj;Jf;fhl;L 4.7
gpd;tUk; nuhf; eltbf;iffisf; nfhz;L nuhf;ff;
nfhs;Kjiy fhz;f.
1.1.2017 md;W nuhf;f ` fldPe;NjhUf;F `
,Ug;G 10>000 mspj;j nuhf;fk; 40>000
1.1.2017 md;W tq;fp 20>000 31.12.2017 md;W 10>000
,Ug;G 30>000 nuhf;f ,Ug;G 10>000
fldhspfsplkpUe;J ngw;w 10>000 31.12.2017 md;W
nuhf;fk; tq;fp ,Ug;G
nuhf;f tpw;gid
tpil :
nrYj;Jjy;fs; fzf;F
252
tptuk; ` tptuk; `
,Ug;G fP/nfh fldPe;Njhh; 40>000
nuhf;fk; 10>000 nuhf;f nfhs;Kjy; 10>000
tq;fp 20>000 (,Ug;Gf; fl;ba
fldhspfs; 30>000 njhif)
nuhf;f tpw;gid 10>000 ,Ug;G fP/, 10>000
nuhf;fk; 10>000
tq;fp
70>000 70>000
Nkw;fz;l vLj;Jf;fhl;by; njhlf;f nuhf;fk; kw;Wk; tq;fpapUg;Gfs;

csl;gl nkhj;j nuhf;f ngWjy;fs; 70>000 MFk;. ,Wjp nuhf;f
kw;Wk; tq;fpapUg;Gfs; cl;gl nkhj;j nuhf;f nrYj;Jjy;fs;
60>000 MFk;. ,jd; nghUs; 10>000w;F VNjh nuhf;f nrYj;Jjy;
cs;sJ. mJ (m) fldPe;NjhUf;F mspj;j nuhf;fkhfNth (M)
chpikahshpd; vLg;Gj; njhifahfNth my;yJ (,)
nuhf;fnfhs;KjyhfNth ,Uf;fyhk;. fldPe;NjhUf;f mspj;j
nuhf;fk; Vw;fdNt jug;gl;Ls;sJ. vdNt ,J vLg;G my;yJ
nuhf;fnfhs;Kjyhf ,Uf;fyhk;. NtW VJk; tptuk; jug;glhjNghJ
,j;njhif nuhf;f nfhs;Kjy; vd vLj;Jf;nfhs;sg;gl Ntz;Lk;.
xUNtis Nkw;fz;l vLj;Jf;fhl;by; nuhf;f nfhs;Kjy; ` 40>000
vd jug;gl;bUe;jhy; ,Ug;Gf; fl;lg;gLk; njhif ` 10>000>
fldPe;NjhUf;F mspf;fg;gl;l nuhf;fk; vd vLj;Jf;nfhs;s
Ntz;Lk;.
1. ruf;fpUg;ig fzf;fpLjy;
ruf;fpUg;ghdJ (m) njhlf;f ruf;fpUg;G kw;Wk; (M) ,Wjp
ruf;fpUg;G vd ,Utifg;gLk;. njhlf;f kw;Wk; ,Wjp
ruf;fpUg;Gfis Fwpg;G tpahghuf; fzf;fpid jahh; nra;J
fzf;fplyhk;.
vLj;Jf;fhl;L 4.8
gpd;tUk; tptuq;fisf; nfhz;L njhlf;f ruf;fpUg;gpid
fhz;f.
nfhs;Kjy; ` tpw;gid kPjhd `
tpw;gid 20>000 nkhj;j ,yhg
30>000 tpfpjk; 25%
,Wjp ruf;fpUg;G 10>000
tpil :
Fwpg;G tpahghu fzf;F
253
tptuk; ` tptuk; `
njhlf;f ruf;fpUg;G 14>000 tpw;gid 30>000
(,Ug;Gf;fl;ba njhif) ,Wjp ruf;fpUg;G 10>000
nfhs;Kjy; 20>000
nkhj;j ,yhgk; 6>000
(tpw;gidapy; 25%)
40>000 40>000
NtW Kiwapy;> njhlf;f ruf;fpUg;G = tpw;gid kPjhd mlf;f
tpiy + ,Wjp ruf;fpUg;G – nfhs;Kjy; = 24>000 + 10>000
– 20>000 = 14>000
1. nuhf;f kw;Wk; tq;fpapUg;Gfis fz;lwpjy;

KOikahd nuhf;f VL jug;glhj epiyapy; ngWjy; kw;Wk;
nrYj;Jjy; fzf;f jahhpg;gjd; %yk; nuhf;fk; kw;Wk;
tq;fpapUg;Gfis fz;lwpayhk;.
vLj;Jf;fhl;L 4.9
gpd;tUk; tptuq;fspypUe;J 31.12.2017k; ehs;d;wa ifapUg;G
nuhf;fj;jpid fhz;f.
1.1.2017 md;W ` `
ifapUg;G nuhf;fk; 5>000 nkhj;j nuhf;f 35>000
1.1.2017 md;W 10>000 nrYj;Jjy;fs;
tq;fpapUg;G nuhf;fk; 30>000 31.12.2017 md;W 5>000
nkhj;j nuhf;f tq;fpapUg;G
ngWjy;fs nuhf;fk;
tpil
nrYj;Jjy;fs; fzf;F
tptuk; ` tptuk; `
,Ug;G fP/nfh nuhf;f nrYj;Jjy;fs; 35>000
nuhf;fk; 5>000 ,Ug;G fP/,
tq;fp 10>000 nuhf;fk; 5>000
nuhf;f ngWjy;fs; 30>000 (,Ug;G fl;ba
njhif) 5>000
tq;fp
45>000 45>000
254
5 nkhj;jf; fldhspfs; ,Ug;ig mwpjy;
nkhj;jf; fldhspfs; fzf;if jahhpg;gjd; %yk; Mz;L njhlf;f

my;yJ ,Wjpapy; cs;s fldhspfspd; kjpg;ig fz;lwpa KbAk;.
vLj;Jf;fhl;L 4.10
gpd;tUk; tptuq;fspypUe;J 1.1.2017k; ehsd;wa fldhspfs;
njhifia fz;lwpf.
2017k; Mz;bd; ` thuhf;fld; `
tpw;gid 40>000 cs;jpUg;gk; 3>000
(10>000 nuhf;f tpw;gid Vw;fdNt 5>000
cl;gl) ePff
; g;gl;l
2017k; Mz;by; 10>000 thuhf;fld; 2>000
fldhspfsplkpUe;J 30>000 jw;NghJ 5>000
ngwg;gl;l 5>000 tR+yhdJ 15>000
ng.kh.rPl;Lfs; kWf;fg;gl;l
fldhspfsplkpUe;J ng.kh. rPl;Lfs;
ngw;w nuhf;fk; 31.12.2017 md;W
fldhspfSf;F mspj;j fldhspfs;
js;Sgb
nkhj;j fldhspfs; fzf;F

tptuk; ` tptuk; `
,Ug;G fP/nfh 33>000 ng.kh. rPl;Lfs; 10>000
(,Ug;Gf;fl;ba njhif) nuhf;fk; 30>000
fld; tpw;gid 30>000 js;Sgb 5>000
ng.kh.rPl;lfs; 5>000 thuhf;fld; 3>000
kWf;fg;gl;lJ cs; jpUg;gk; 5>000
,Ug;G fP/, 15>000
68>000 68>000
,Wjp fldhspfs; nfhLf;fg;glhjNghJ Nkw;fz;l ,Nj Kiwapy;

,Wjpf; fldhspfs; njhifia fzf;fplyhk;.
1. nkhj;jf; fldPe;Njhh; ,Ug;ig mwpjy;

nkhj;jf; fldPe;Njhh; fzf;fpid jahh; nra;J Mz;L njhlf;fk;
my;yJ ,Wjpapy; cs;s nkhj;jf; fldPe;Njhh; njhifia
fz;lwpa KbAk;.
255
vLj;Jf;fhl;L 4.11
gpd;tUk; tptuq;fisf; nfhz;L 31.12.2017k; ehsd;wa
fldPe;Njhh; njhifia fhz;f.
1.1.2017 md;W ` nr.kh. rPl;L `
fldPe;Njhh; 10>000 Vw;Wf;nfhs;sg;gl;lJ 5>000
fldPe;NjhUf;F mspj;j 20>000 ntspjpUg;gk; 5>000
nuhf;fk; fldPe;Njhh; mspj;j 1>000
nfhs;Kjy; (fld; 35>000 js;Sgb
nfhs;Kjy; ` 25>000
cl;gl)
tpil :
nkhj;j fldPe;Njhh; fzf;F
tptuk; ` tptuk; `
nr.kh. rPl;Lfs; 5>000 fld; nfhs;Kjy; 25>000
ntspj; jpUg;gk; 5>000
js;Sgb 1>000
,Ug;G fP/, 4>000
(,Ug;Gf;fl;ba njhif)
35>000 35>000
njhlf;f fldPe;Njhh; jug;glhjNghJ> ,Nj Kiwiag; gad;gLj;jp

njhlf;f fldPe;Njhh; njhifia fz;lwpayhk;.
1. ngWjw;Fhpa khw;Wr; rPl;bd; ,Ug;ig mwpjy;

ngWjw;Fhpa khw;Wr;rPl;L fzf;fpid jahh; nra;tjd; %yk;
Mz;bd; njhlf;fk; my;yJ ,Wjpapy; cs;s ngWjw;Fhpa
khw;Wr;rPl;L njhifapid fz;lwpa KbAk;.
vLj;Jf;fhl;L 4.12

ngWjw;Fhpa khw;Wr;rPl;Lj; njhifia fhz;f.
256
1.1.2017 md;W ng.kh. ` ng.kh. rPl;Lfs; `
rPl;Lfs; 10>000 kPJ ngwg;gl;l
,t;thz;L ngwg;gl;l 30>000 nuhf;fk; 5>000
ng.kh.rPl;Lfs; ng.kh. rPl;Lfs; 5>000
tq;fpapy; js;Sgb 10>000 kWf;fg;gl;lJ
nra;ag;gl;l fldPe;NjhUf;F 5>000
ng.kh.rPl;Lfs; NknyOjg;gl;l
ng.kh. rPl;Lfs;
tpil
ngWjw;Fhpa
khw;Wr; rPl;Lfs; fzf;F
tptuk; ` tptuk; `
,Ug;G fP/nfh 10>000 tq;fp kw;Wk; js;Sgb 10>000
gw;gy fldhspfs; 30>000 (js;Sgb nra;ag;gl;l
(ng.kh.rPl;Lfs; ng.kh.rP) 5>000
ngwg;gl;lJ) nuhf;fk; 5>000
fldPe;Njhh; 15>000
,Ug;G fP/,
(,Ug;Gf; fl;ba
njhif)
40>000 40>000
Mz;bd; njhlf;fj;jpy; cs;s ng.kh. rPl;LfSf;fhd njhif
nfhLf;fg;glhjNghJ Nkw;fz;l ,Nj Kiwiag; gad;gLj;jp
mj;njhifia fz;lwpayhk;.
1. nrYj;Jjw;Fhpa khw;Wr; rPl;bd; ,Ug;ig mwpjy;

nrYj;Jjw;Fhpa khw;Wr;rPl;L fzf;fpid jahh; nra;tjd; %yk;
Mz;bd; njhlf;fk; my;yJ ,Wjpapy; cs;s nrYj;Jjw;Fhpa
khw;Wr; rPl;bd; njhifia mwpe;Jnfhs;s KbAk;.
vLj;Jf;fhl;L 4.13
nrYj;Jjw;Fhpa khw;Wr;rPl;Lj; njhifia fhz;f.
2017k; Mz;by; ` ,t;thz;L `
Vw;Wf;nfhs;sg;gl;l kWf;fg;gl;l
nr.kh. rPl;Lfs; 30>000 nr.kh. rPl;Lfs; 5>000
nr.kh. rPl;Lfs; kPJ 31.12.2017k; 10>000
nrYj;jpa nuhf;fk; 20>000 ehs;d;W
nr.kh.rPl;Lfs
257
tpil
nrYj;Jjw;Fhpa khw;Wr; rPl;Lfs; fzf;F
tptuk; ` tptuk; `
gw;gy fldPe;Njhh; 5>000 (,Ug;Gf; fl;ba njhif)
(kWf;fg;gl;l gw;gy fldPe;Njhh; 30>000
nr.kh.rPl;Lfs;) 10>000 (nr.kh.rPl;Lfs;
,Ug;G fP/, Vw;Wf;nfhs;sg;gl;lJ)
35>000 35>000
njhlf;f Kjypid mwpjy;

epiyawpf;ifia jahhpg;gjd; %yk; xU fzf;fhz;bd
njhlf;fj;jpy; cs;s Kjypid fz;lwpaKbAk;. khw;Wjy;
Kiwapy; ,ij tpahghuj;jpd; ,Ug;G epiyf;Fwpg;G vdf; $wyhk;.
vLj;Jf;fhl;L 4.14
gpd;tUk; jfty;fspypUe;J 1.1.2017 md;wa jpU A
mth;fspd; Kjypid fhz;f.
ifapUg;G nuhf;fk; ` ,ae;jpuk; `
tq;fpapUg;G nuhf;fk 5>000 fl;blk; 20>000
gw;gy fldhspfs; 10>000 gw;gy 30>000
ruf;fpUg;G 20>000 fldPe;Njhh; 15>000
10>000 nr.kh. rPl;Lfs; 5>000
tpil
1.1.2017k; ehsd;wa ,Ug;G epiyf; Fwpg;G
nr.kh. rPl;Lfs; 5>000 ifapUg;G nuhf;fk; 5>000
gw;gy fldPe;Njhh; 15>000 tq;fpapUg;G nuhf;fk; 10>000
Kjy; (,Ug;G fl;ba 75>000 gw;gy fldhspfs; 20>000
njhif) ruf;fpUg;G 10>000
,ae;jpuk; 20>000
fl;bllk; 30>000
95>000 95>000
,ju ,Ug;Gfis mwpjy;

epyk;> fl;blk;> nghwp kw;Wk; ,ae;jpuk;> miwfyd; Nghd;w ,ju
nrhj;Jfspd; ,Ug;Gfis gpd;tUtdtw;iw fUj;jpy;nfhs;tjd;
thapyhf fz;lwpa KbAk;.
258
(i) fle;j Mz;bd; ,Ug;Gepiyf; Fwpg;gpypUe;J
,t;thz;L njhlf;fj;jpy; cs;s nrhj;Jfspd;
,Ug;gpid mwpe;Jnfhs;syhk;.
(ii) nuhf;f Vl;bd;gb ,t;thz;by; thq;fg;gl;l my;yJ
tpw;fg;gl;l nrhj;Jfspd; kjpg;ig mwpayhk;.
(iii) $Ljy; tptuq;fspypUe;J Nja;khdk; njhlh;ghd
tptuq;fis mwpayhk;..
vLj;Jf;fhl;L 4.15
gpd;tUk; jfty;fis nfhz;L 31.12.2017k; ehsd;wa nghwpapd;
,Ug;gpid fhz;f.
1.1.2017 md;W ` 1.1.2017 md;W `
nghwptif 10>000 nghwptif kPjhd
(mlf;f tpiyapy;) Nja;khd xJf;F 2>000
2017k; Mz;by; tpw;fg;gl;l 4>000
thq;fg;gl;l nghwptif 20>000 nghwptifapd;
2017k; Mz;by; Vl;L kjpg;G
tpw;fg;gl;l nghwptif 2>000
(mlf;f tpiy ` 5>000)
tpil
nghwptif fzf;F
tptuk; ` tptuk; `
,Ug;G fP/nfh 10>000 tpw;fg;gl;l nghwptif 5>000
tq;fp f/F (thq;fpaJ) 20>000 f/F 25>000
,Ug;G fP/,
30>000 30>000
nghwptif kPjhd Nja;khd xJf;F fzf;F
tptuk; ` tptuk; `
tpw;fg;gl;l nghwptif 1>000 ,Ug;G fP/nfh 2>000
f/F ,yhg el;l f/F 2>500
(tpw;fg;gl;l nghwp (` 25>000d; kPJ 10%
kPjhd Nja;khdk;) 3>500 Nja;khdk;)
,Ug;G fP/,
4>500 4>500
259
tpw;fg;gl;l nghwptif fzf;F
tptuk; ` tptuk; `
nghwptif f/F 5>000 nghwptif kPjhd
Nja;khd xJf;F f/F 1>000
tq;fp f/F (tpw;wJ) 2>000
,uhg el;l f/F 2>000
(nghwp tpw;wjd; kPjhd
el;lk;)
5>000 5>000
fPNo jug;gl;Ls;s tphpthd fzf;F khw;Wjy; Kiwia gpd;gw;Wk;

tpahghuj;jpy; KOikngwh gjpNtLfspypUe;J ,Wjpf;
fzf;Ffis vt;thW jahh;nra;ag;gLfpwJ vd;gij
njspthff;FfpwJ.
gapw;rp Fwpg;G
khzth;fs; tpahghu> ,yhg el;l fzf;F kw;Wk; ,Ug;G
epiyf; Fwpg;G Mfpatw;iw xNu Neuj;jpy; jpwe;J jahh; nra;a
mwpTWj;jg;gLfpwhh;fs;> Vnddpy; mg;NghoJjhd tpLgl;l
f\jfty;fis vspjhf fz;lwpa KbAk;. mth;fs;
,Wjpf;fzf;Ffs; jahhpf;f Njitahd fzf;fpy;
nfhLf;fg;gl;Ls;s jfty;fis vOjpa gpwF> Njitg;gLk; ,juj;
jfty;fis fzf;fpl;L gpwF ,Wjpf; fzf;Ffspy; gjpT nra;a
Ntz;Lk;. cjhuzkhf> nuhf;f tpw;gid> fzf;fpy;
nfhLf;fg;gl;bUg;gpd; mij tpahghu fzf;fpd; tuTg gf;fj;jpy;
cs; gj;jpapy; vOjpnfhs;s Ntz;Lk;. tpahghu fzf;F
jahh;nra;a nkhj;j tpw;gid Njit. khzth;fs; Njitahd
FwpgGfisAk; nkhj;j fldhspfs; fzf;ifAk; jahh; nra;J
fld; tpw;gidia fz;lwpe;J gpwF mij tpahghu fzf;fpd;
tuTg;gf;fk; gjpa Ntz;Lk;.
vLj;Jf;fhl;L 4.16
1.1.2017 md;W Rdpy; vd;gth; ` 10>000 Kjypl;L ITsp

tpahghuk; xd;iw njhlq;fpdhh;. mNj ehspy; mth; miwfyd;
kw;wk; nghWj;Jfs; ` 3>000 nuhf;fj;jpw;F thq;fpdhh;. xw;iwg;gjppT
Kiwapy; guhkhpf;fg;gLk; mtuJ VLfspypUe;J nfhLf;fg;gl;l
gpd;tUk; jfty;fis nfhz;L 31.12.2017k; ehSld; KbtilAk;
Mz;Lf;fhd tpahghu kw;Wk; ,yhg el;l fzf;F kw;Wk; me;ehsa
,Ug;Gepiyf; Fwpg;igAk; jahh; nra;f.
1.1.2018
260
tpw;gid (nuhf;f tpw;gid ` 7>000 cl;gl) `
nfhs;Kjy; (nuhf;f nfhs;Kjy; ` 4>000 17>000
cl;gl) 15>000
Rdpypd; vLg;Gfs; 1>200
gzpahsh; rk;gsk; 2>000
thuhf;fld; Nghf;nfOjg;gl;lJ 500
tpahghu nryTfs; 700
,t;thz;by; Rdpy; ` 500` kjpg;Gs;s Jzptiffis jd; nrhe;j

cgNahfj;jpw;F vLj;Jf;nfhz;lhh; NkYk; jd; kfDf;F ` 200
toq;fpdhh;. ,it VLfspy; gjpT nra;ag;gltpy;iy. 31.12.2017
md;W mtuJ VLfspy;> gw;gy fldhspfs; ` 5>200> gw;gy
fldPe;Njhh; ` 3>600 kw;Wk; ruf;fpUg;G ` 6>500 vd ,Ue;jJ.
tpil
Rdpy; vd;gthpd; 31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd
tpahghu kw;Wk; ,yhg el;l fzf;F
tptuk; ` ` tptuk; ` `
nfhs;Kjy; 15>000 tpw;gid 17>000
fopf;f: vLg;G 500 14>500 ,Wjp ruf;fpUg;G 6>500
nkhj;j ,yhgk; 9>000
fP/,
23>500 23>500
rk;gsk; 2>000 nkhj;j ,yhgk; 9>000
thuhf;fld; 500 fP/nfh
tpahghu 700
nryTfs; 5>800
epfu ,yhgk;
9>000 9>000
Rdpy; vd;gthpd; 31.12.2017k; ehsd;wa ,Ug;Gepiyf; Fwpg;G
nghWg;Gfs; ` ` nrhj;Jfs; ` `
gw;gy 3>600 nuhf;f ,Ug;G 2>800
fldPe;Njhh; 10>000 gw;gy fldhspfs; 5>200
Kjy; 5>800 ,Wjp ruf;fpUg;G 6>500
$l;Lf: epfu
,yhgk; 3>000
15>800 miwfyDk;
fopf;f: vLg;G 1>900 13>900 nghUj;JfSk;
17>500 17>500
261
Fwpg;Gfs;
1. 31.12.2017k; ehSld; KbtilAk; Mz;Lf;fhd ngWjy;
nrYj;Jjy; fzf;F
tptuk; ` tptuk; `
Kjy; f/F 10>000 miwfyd; 3>000
nuhf;f tpw;gid 7>000 nuhf;ff; nfhs;Kjy; 4>000
gw;gy fldhspfs; 4>300 vLg;G (1>200+200) 1>400
(Fwpg;G 2) rk;gsk; 2>000
tpahghu nryTfs; 700
gw;gy fldPe;Njhh; 7>400
(Fwpg;G 3) 2>800
,Ug;G fP/,
21>300 21>300
1. gw;gy fldhspfs; fzf;F

tptuk; ` tptuk; `
fld; tpw;gid 10>000 nuhf;fk; 4>300
(,Ug;Gf; fl;ba
njhif) 500
thuhf;fld; 5>200
,Ug;G fP/,
10>000 10>000
1. gw;gy fldPe;Njhh; fzf;F

tptuk; ` tptuk; `
nuhf;fk; 7>400 fld; nfhs;Kjy; 11>000
(,Ug;Gf; fl;ba
njhif) 3>600
,Ug;G fP/,
11>000 11>000
2. Rdpy; jd; nrhe;j cgNahfj;jpw;fhf vLj;Jf;nfhz;l

Jzptif kw;Wk; jd; kfDf;F toq;fpa njhif Mfpait
vLg;ghf vLj;Jf;nfhs;sg;gl;Ls;sJ. Jzptif nrhe;j
cgNahfj;jpw;F vLj;Jf;nfhz;lJ nfhs;KjypypUe;J
fopf;fg;gl;Ls;sJ.
jq;fs; Ghpjiy Nrhjpf;f
4. tpw;gid vt;thW fzf;fplg;gLfpwJ?
262
5. nfhs;Kjypd; ,U tiffis $W.
4.5 jq;fs; Ghpjiy Nrhjpf;Fk; tpdhf;fSf;fhd tpilfs;

1. epfu kjpg;G Kiwg;gb tpahghuk; <l;ba ,yhgk; my;yJ el;lk;
,U NtW Njjpfspy; cs;s Kjypid xg;gpl;L fz;lwpag;gLfpwJ.
2. epfu kjpg;G my;yJ Kjy;> epjp epiy mwpf;if jahhpf;fg;gl;L
fz;lwpag;gLfpwJ.
3. ,Ug;G epiyf;Fwpg;G kw;Wk; epiyawpf;if Mfpa ,uz;LNk
tpahghuj;jpd; epjpepiyia fhz;gpf;fpwJ.
4. tpw;gid> (m) nuhf;f tpw;gid kw;Wk; (M) fld; tpw;gid vd
,Utifg;gLk;. fld; tpw;gid nkhj;j fldhspfs; fzf;F
jahhpf;fg;gl;Lk;> nuhf;f tpw;gid nuhf;f Vl;bd; %yKk;
mwpe;Jnfhs;sg;gLfpwJ.
5. nfhs;KjyhdJ> (m) nuhf;ff; nfhs;Kjy; kw;Wk; (M) fld;
nfhs;Kjy; vd ,Utifg;gLk; fld; nfhs;KjyhdJ nkhj;j
fldPe;Njhh; fzf;if jahh; nra;tjd; %yk;
mwpe;Jnfhs;sg;gLfpwJ.
4.6 RUf;fk;
x xw;iwg;gjpT Kiw vd;gJ KOikahf gpd;gw;wg;glhky;

cs;s ,ul;ilg; gjpT Kiw vdyhk;. NtW tifapy;
TWtjhapd;> ,J gpd;tUtdtw;iw cs;slf;FfpwJ (m)
fldhspfsplkpUe;J ngwg;gl;l nuhf;fk;> fldPe;NjhUf;F
mspj;j nuhf;fk; Nghd;wit ,ul;ilg; gjpT Kiwapy;
cs;sJ (M) nuhf;ff; nfhs;Kjy;> nuhf;f tpw;gid>
elg;G nrytpdq;fs;> epiyr; nrhj;Jfs; thq;fpaJ
Nghd;w eltbf;iffs; xw;iwg;gjpT Kiwapy; cs;sJ
(,) Nja;khdk;> thuhf;fld; Nghd;witfSf;F gjpNtJk;
,Uf;fhJ.
x ,ul;ilg;gjpT Kiwapy;> fzf;fpaypd; Jy;ypaj;ij
rhpghh;f;f ,Ug;gha;T jahhpf;fg;gLfpwJ. xt;nthU
fzf;fpw;Fk; NgNuL jahhpf;fg;gLtjhy; ,J
rhj;jpakhfpwJ. xw;iwg; gjpT Kiwapy; ,Ug;gha;T
jahhpf;f KbahJ.
x xw;iwg;gjpT Kiwapy; fzf;NfLfs; jahhpf;fg;gLk;
tpahghuq;fspd; ,yhgk; my;yJ el;lj;ij g;d;tUk; ,U
Kiwfspy; jzf;fplyhk;> (m) epfu kjpg;G Kiw (M)
khw;Wjy; Kiw.
263
x epfu kjpg;G Kiwapy; xU tpahghuj;jpd; ,yhgk;
my;yJ el;lj;ij fz;lwpa fzf;fhz;bd; njhlf;fk; kw;Wk;
,Wjpapy; cs;s mjd; Kjy; njhif mtrpakhFk;. KjyhdJ
epiyawpf;if jahhpf;fg;gLtjd; %yk; fzf;fplg;gLfpwJ.
x ,Ug;Gepiyf; Fwpg;G kw;Wk; epiyawpf;if Mfpa
,uz;LNk xU Fwpg;gpl;l Njjpapy; tpahghuj;jpd; epjp epiyia
fhl;LfpwJ. vdpDk; ,it ,uz;Lk; gy;NtW tiffspy;
khWgLfpd;wd.
x tpw;gid ,Utifg;gLk;> mjhtJ> (m) nuhf;f
tpw;gid kw;Wk; (M) fld; tpw;gid. fld; tpw;gidia nkhj;j
fldhspfs; fzf;F jahhpf;fg;gl;L fzf;fplg;gl Ntz;Lk;. nuhf;f
tpw;gidia nuhf;f Vl;bd; %yk; mwpe;Jnfhs;syhk;.
x nfhs;Kjy; ,Utifg;gLk; mjhtJ> (m) nuhf;ff;
nfhs;Kjy; kw;Wk; (M) fld; nfhs;Kjy;. nkhj;jf; fldPe;Njhh;
fzf;fpid jahhpg;gjd; %yk; fld; nfhs;Kjiy fz;lwpaKbAk;.
x ruf;fpUg;G ,Utifg;gLk; (m) njhlf;f ruf;fpUg;G
kw;Wk; (M) ,Wjp ruf;fpUg;G. njhlf;f my;yJ ,Wjp ruf;fpUg;ig
Fwpg;G tpahghu fzf;if jahh; nra;J fzf;fplyhk;.
x xU fzf;fhz;bd; njhlf;f kw;Wk; ,Wjpapy; cs;s
fldhspfs; fzf;if> nkhj;j fldhspfs; fzf;if jahh; nra;J
mwpe;Jnfhs;syhk;.
fldPe;Njhh; fzf;if nkhj;j fldPe;Njhh; fzf;if jahh; nra;J
fzf;fplyhk;.
ngWjw;Fhpa khw;Wr; rPl;L njhifia ngWjw;Fhpa khw;Wr; rPl;Lf;
fzf;if jahh; nra;J fzf;fplyhk;.
nrYj;Jjw;Fhpa khw;Wr; rPl;L njhifia> nrYj;Jjw;Fhpa khw;Wr;
rPl;L fzf;if jahh; nra;J fzf;fplyhk;.
x xU fzf;fhz;bd; njhlf;fj;jpy; cs;s Kjy;
njhifia epiyawpf;ifia jahh; nra;J fzf;fplyhk;.
khw;Wjy; Kiwapy; ,JNt tpahghuj;jpd; ,Ug;Gepiyf; Fwpg;G vd
miof;fg;gLfpwJ.
x $l;lhz;ik epWtd tpahghu;jpd; KOikg;ngwh
gjpNtl;by; ,yhgj;ij fz;lwpa midj;J $l;lhspfspd
xl;Lnkhj;j Kjypid fzf;fpy; vLj;Jf;nfhs;s Ntz;Lk;. vdpDk;
$l;lhspfspd; Kjy; epiy Kjy; Kiwapy; gpd;gw;wg;gl;lhy;
(elg;G fzf;F guhkhpf;fg;gLk;)> midj;J $l;lhspfspd;
xl;Lnkhj;j elg;G fzf;F ,Ug;gpid vLj;Jf;nfhz;L tpahghuk;
<l;ba ,yhgj;ij fzf;fpl Ntz;Lk;.
264
x epfu kjpg;G Kiwpay; jahhpf;fg;gLk; fzf;Ffs;
tpahghuj;jpd; ,af;f KbTfis KOikahf
ntspg;gLj;Jtjpy;iy. ,J tpw;gid> nfhs;Kjy;>
nkhj;j ,yhgk;> ,af;f nryTfs; Nghd;w tptuq;fis
ntspg;gLj;jhJ. ,ijf; nfhz;L epjpepiy mwpf;iffis
Kiwahf gFg;gha;T nra;a KbahJ. NkYk; vjph;tUk;
fhyq;fspy; tpahghuj;jpd; epjp epiyia Nkk;gLj;j
KbTfis vLf;f cjthJ.

x epfu kjpg;G
,J epfu nrhj;J vdg;gLfpwJ. ,J nghWg;Gfis tpl $Ljyhf
cs;s nrhj;Jfspd; (fz;Zf;F Gydhfhj nrhj;Jf;fis jtpu)
kjpg;ig Fwpf;fpwJ.
x xw;iwg;gjpT Kiw
,J fhyq;fSf;Nfw;g khWglf;$ba xU KOikngwh ,ul;ilg;
gjpT KiwahFk;.
x nkhj;j fldhspfs; fzf;F
fldhspfs; fzf;fpd; ,Ug;ghdJ xt;nthU jdpg;gl;l fldhspfs;
NgNul;L fzf;fpd; %yk; jahh; nra;ag;gl;l fldhspfspd;
gl;baypd; nkhj;j fldhspfs; njhifAld; xj;JNghf Ntz;Lk;.
x Fwpg;G tpahghu fzf;F
,J KjyPl;lhsh;fspd; tpspk;G fzf;fpd; $Ljy; tpspk;ig
nfhz;bUf;Fk; xU rpwg;G fzf;fhFk;. ,J ngwg;glhj
Mjhaq;fis fl;Lg;gLj;JtJld; KjyPl;lhsh;fspd; thq;Fk;
jpwid czh;j;JfpwJ. ,J rpwg;G Fwpg;G fzf;F vdTk;
miof;fg;gLfpwJ.
4.8 Ra ghpNrhjid Nfs;tpfs; kw;Wk; gapw;rpfs;

1. gpd;tUk; thf;fpaq;fs; rhpah jtwh vd $Wf.

(i) $l;Lgq;F epWkq;fSk; xw;iwg;gjpT Kiwpay;
fzf;NfLfis guhkhpf;fyhk;.
(ii) xw;iwg;gjpT Kiwapd; fPo; guhkhpf;fg;gLk;
fzf;NfLfspy; ,Ug;gha;it jahhpf;fyhk;.
(iii) xw;iwg;gjpT Kiwapd; fPo;> epfu kjpg;G Kiwg;gb
,yhgk; fz;lwpa ,yhg el;l fzf;F
jahhpf;fg;gLfpwJ.
265
(iv) xw;iwg;gjpT Kiwapd; fPo; jahhpf;fg;gLk;
epiyawpf;if xU Fwpg;gpl;l Njjpapy; tpahghuj;jpd; epjpepiyia
fhz;gpf;fpwJ.
2. kpfg; nghUj;jkhd tpilia Njh;e;njL.

(i) xw;iwg;gjpT Kiwapy; epfu kjpg;G Kiwg;gb
,yhgk; gpd;tUkhW fzf;fplg;gLfpwJ.
(m) tpahghu kw;Wk; ,yhg el;l fzf;Ffis jahh; nra;tjd;
%ykhf.
(M) xU fzf;fhz;bd; njhlf;fk; kw;Wk; ,Wjpapy; cs;s
Kjiy xg;gpl;L.
(,) NtW Kiwia gad;gLj;jp fzf;fplg;gLfpwJ.
3. kpfg;nghUj;jkhd tpilia Njh;e;njL.

(i) gpd;tUk; fzf;if jahh;nra;tjd; %yk; njhlf;f
ruf;fpUg;ig fzf;fplyhk;.
(m) Fwpg;G tpahghu fzf;F
(M) nkhj;j fldPe;Njhh; fzf;F
(,) njhlf;f epiyawpf;if
(ii) fldPe;Njhh; fzf;fpd; ,WjpapUg;G ,f;fzf;F
jahh;nra;tjd; %yk; fz;lwpag;gLfpwJ.
(m) nuhf;f fzf;F
(M) nkhj;j fldPe;Njhh; fzf;F
(,) fzf;fhz;bd; ,Wjp ,Ug;Gepiyf; Fwpg;G
(iii) tpw;gid kPjhd ,lf;f tpiy ` 1>00>000 kw;Wk;
tpw;gid kPjhd nkhj;j ,yhg tpfpjk; 25% vdpy;> nkhj;j
,yhgk;?
(m) ` 25>000
(M) ` 33>333
(,) ` 20>000
(iv) tpw;gid ` 1>00>000 kw;Wk ;tpw;wg;gnghUspd;
,lf;ftpiy kPjhd nkhj;j ,yhg tpfpjk; 20% vdpy;> nkhj;j
,yhg njhif?
(m) ` 20>000
(M) ` 25>000
(,) ` 16>667
266
tphpthd tpilf;fSf;fhd tpdhf;fs;
1. xw;iwg;gjpT Kiwapd; fPo; guhkhpf;fg;gLk; fzf;NfLfis
,ul;ilg;gjpT Kiwapy; khw;Wtjw;Fz;lhd gbepiyfis
tpsf;Ff.
2. khw;Wjy; Kiwg;gb ,Wjpf; fzf;Ffs; jahh; nra;tjpy;
cs;s gbepiyfis tphpthf $Wf.
3. ,ju ,Ug;Gfis fz;Lgpbg;gjw;fhd gbepiyfis
tpthjpf;f.

Kalyani Publishers.
267
gFjp II
myF – 5
epjpapay; tpfpj Ma;T
epjpapay; mwpf;if
Ma;T – I
mikg;G
5.0 mwpKfk;
5.1 Nehf;fk;
5.2 nghUs;> jd;ik> tiffs;> FiwghLfs;
5.3 epjpepiy mwpf;if gFg;gha;T
5.4 cq;fs; Kd;Ndw;wj;jpid Nrhjpf;Fk; tpdhf;fSf;fhd
tpilfs;
5.5 njhFg;G
5.7 Ra Nrhjid Nfs;tpfs; kw;Wk; gapw;rp
5.8 ghu;it E}y;fs;
5.0 mwpKfk; :
epWkq;fs; gy;NtW KbTfis md;whlk; vLf;f
Ntz;bAs;sJ. epjp epiy mwpf;ifapid gy;NtW KjyPl;lhu;fs;
kf;fs;> ,ju epWkq;fs; kw;Wk; murhq;fk; gy;NtW
Nehf;fq;fSf;fhf Ma;T nra;fpd;wd. epWkj;jpd; epjpapay; rhu;e;j
gyKk; gytPdKk; ,t;twpf;ifapd; %yk; gy;NtW ,dq;fshd
,yhg msT> fldpd; epiy> ruf;fpd; epiy kw;Wk; Neu;ik
gq;fpw;Fk; flDf;Fk; cs;s tpfpjk; Mfpatw;wpid mwpayhk;.
epjpapay; mwpf;ifahid jdJ mwpf;ifapy; cs;s gy;NtW
,dq;fSf;fpilNaahd cWT Kiwapid ntspg;gLj;Jfpd;wJ.
,g;ghlj;jpy; ePtpu; epjpepiyawpf;ifapd; nghUs;> Nehf;fk;>
tiwaiwfs; kw;Wk; epjpepiyawpf;ifapd; fUj;J> kw;Wk;
gFg;gha;T Kiwapid gw;wp njspthf gbf;f cs;Nshk;.
268
5.1 Nehf;fk; :
,g;ghlj;jpd; gbj;jgpd; cq;fshy;
epjpepiy mwpf;ifapd; nghUs; kw;Wk; Kf;fpaj;Jtj;jpid
gw;wp tpthjpf;f ,aYk;.
epjpepiy mwpf;ifapd; Nehf;fk; kw;Wk; tiwaiwfis
tpsf;f ,aYk;
epjpepiy mwpf;ifapid gFj;jha;T nra;J tpsf;f ,aYk;.
5.2 nghUs;> jd;ik tiffs; kw;Wk; epjpepiy

mwpf;ifapd; tiwaiwfs;
epjpapay; mwpf;if vd;gJ fzf;Nfl;bd; mwpf;if vd;gJ

fzf;Nfl;bd; ,Ug;Gfis Nrfupj;J gaDs;s kw;Wk; mu;j;jKs;s
Kiwapy; xd;wd;gpd; xd;whf mikj;J epjp epiyapd;
khw;wq;fisAk;> tpahghu Kiwfspd; khw;wq;fisAk; njuptpf;Fk;.
,t;twpf;ifapd; %yk; epWtdj;jpd; khw;wq;fs; kw;W tsu;r;rpapid
njupe;J nfhs;s KbAk;. epWtd gq;Fjhuu;fSk; ,e;epWkj;jpd;
tsu;r;rp kw;Wk; eltbf;iffis gw;wp njupe;J nfhs;fpd;wdu;.
epjpepiy mwpf;if vd;gJ nghJthf ,U mbg;gil mwpf;iffis

Fwpf;fpd;wd. Mitahtd.
(i) mwpf;if kw;Wk;

(ii) ,Ug;G epiy Fwpg;G Mdhy; njhopy; epWkk; fPo;tUk;
mwpf;iffisAk; jahupf;fpd;wJ> mitahtd :
(iii)Nkw;$wpa mwpf;ifAld; epWj;jp itf;fg;gl;l tUtha;
mwpf;if
(iv) epjpapay; khw;wj;jpy; Vw;gl;l khw;wj;jpw;fhd mwpf;if
,t;twpf;iffspy; nghUs; kw;Wk; Kf;fpaj;Jtj;jpid fPo;tUk;

gFjpfspy; Ruf;fkhf mwpayhk;.
(i) tWtha; mwpf;if : tWtha; mwpf;ifahdJ (,yhg el;l
fzf;F vd;Wk; mwpayhk;) midj;J mwpf;iffisAk; tpl kpf
Kf;fpa kw;Wk; cgNahfkhd mwpf;ifahf fUjg;gLfpd;wJ.
,t;twpf;ifahdJ ,U ,Ug;G epiy Fwpg;GfSf;fpilNa vd;d
ele;jJ vd;gjid njwptpf;fpd;wJ. ,jw;fhf epWkk; tUtha;
<l;Lk; nghOJ re;jpj;j tUtha; kw;Wk; mftpiyfis xg;gpl;L
ghu;j;J mf;fhy fl;lj;jpy; <l;ba yhgk; my;yJ el;lj;jpid
ntspg;gLj;Jfpd;wJ.
269
(ii) ,Ug;G epiy Fwpg;G : ,t;twpf;ifahdJ xU njhopy;
epWkj;jpd; epjpepiyapid fhz;gpf;fpd;wJ. NkYk;
,t;twpf;if njhopy; epWtdk; ngw;wpUf;Fk;
nrhj;Jf;fisAk; mr;nrhj;jf;fs; kPJ KjyPl;lhu;fSf;F
cs;s ePu;g;G jd;ikiaAk; Fwpg;gpLfpd;wJ. vdNt
,t;twpf;if njhopy; epWkj;jpd; xUtif NkNyhl;l
epoy; glkhf tpsq;Ffpd;wJ.
(iii) epWj;jp itf;fg;gl;l tWthapd; mwpf;if : epWj;jp

itf;fg;gl;l tUtha; vd;gJ epWkj;jpd; el;lk; kw;Wk;
gq;fhjhaq;fSf;F Nkw;gl;l cgup njhifapid
Fwpf;fpd;wJ. Rpy rupfl;ly;fSf;Fg; gpd; tUtha;
mwpf;if kw;Wk; ,Ug;G epiyf; Fwpg;gpy; cs;s
,dq;fs; rhu;e;j njhif epWj;jp itf;fg;gl;l tUtha;
fzf;fpw;F khw;wg;gLfpd;wJ. vdNt ,J tUtha;
mwpf;if kw;Wk; ,Ug;G epiyf; Fwpg;G Mfpa ,U
mwpf;iff;Fk; ,ilNa ,izf;Fk; mwpf;ifahFk;.
,t;twpf;if mbg;gilapy; Mz;L njhlf;fj;jpYk;
Mz;L ,WjpapYk; ,Ug;G epiyf; Fwpg;gpy; gjpT
nra;ag;gl;Ls;s njhiffspd; khw;wq;fis
njuptpf;fpd;wJ. ,t;twpf;if epWkq;fspy; ,yhg el;l
rupfl;L fzf;F vd mwpag;gLfpd;wJ.
(iv) epjp epiy khw;w mwpf;if : xU Fwpg;gpl;l

fhyfl;lj;jpy; epWkj;jpd; epjpepiyapid ,Ug;G epiyf;
Fwpg;G njuptpf;fpd;wJ. ,yhg el;l fzf;fhdJ
epWkj;jpd; tpahghu ,af;f eltbf;iffspd; Kbthd
,yhgk; el;l fzf;fhdJ epWkj;jd; tpahghu ,af;f
eltbf;iffspd; Kbthd ,yhgk; <l;baJ my;yJ el;l
epiyapid njwptpf;fpd;wJ. ,Ue;j NghjpYk; epWkj;jpd;
epiyapd midj;J gwpkhdq;fspYk; mwpa mjpy;
Vw;gl;l eilKiw Kjy; khw;wq;fs; kw;Wk; nuhf;f
cs;tuT kw;Wk; ntspr;nry;tq;fis fz;lwpa
Ntz;baJ mtrpakhFk;. ,t;tpuq;fs; njhopypd; epjp
epiy khw;w mwpf;if %yk; mwpag;gLfpd;wJ.
,t;twpf;if njhopypy; Vw;gl;l epjpapay; rhu;e;j khw;w
fPo;tUk; ,zq;fSf;F Kf;fpaj;Jtk; mspj;J
jahupf;fg;gLfpd;wJ.
(m) epWtd eilKiw Kjypy; khw;wk;

(M) epWtdj;jpd; nuhf;f epiyapy; Vw;gl;l khw;wk;
(,) epWkj;jpd; nkhj;j epjp epiykapy; Vw;gl;l khw;wk;.
270
epjp elkhl;l mwpf;if kw;Wk; nuhf;f elkhl;l mwpf;if Mfpa
,U mwpf;iffSk; Nkw;$wpa (m) kw;Wk; (M) tifapyhd
mwpf;iffisAk; kw;Wk; epjpapay; khw;w mwpf;iff;F (,) tif
mwpf;ifapidAk; ntFthf cgNahfg;gLj;Jfpd;wd.
epjpapay; mwpf;ifapd; jd;ik :

Mnkupf;fd; ,d;];bLAl; mg; ru;bigL gg;spf;
mf;nfsd;ld;]; d; gb epjpepiy mwpf;ifahdJ gjpT
nra;ag;gl;l ,dq;fspd; njhFg;G> fzf;fpay; tof;fq;fs;>
jdpg;gl;l jPu;khdk; kw;Wk; ,dq;fis ghjpf;ff; $ba fhuzpfis
gw;wp jdpg;gl;l jPu;khdq;fs; kw;Wk; mtw;wpid ghjpf;Fk; ghjf
fhuzpfis njspTgLj;JtjhFk;. ,jd; %yk; ehk; mwptJ
ahnjdpy; epjpepiy mwpf;ifapy; njwptpf;fg;gl;l ,dq;fhdJ>
gjpT nra;ag;gl;l ,dq;fs;> fzf;fpay; tof;fq;fs; kw;Wk;
jdpg;gl;l jPu;khdq;fs; Mfpatw;wpdhy; ghjpf;fg;gLk; jd;ikAs;sJ
vd;gjhFk;.
(i) gjpT nra;ag;gl;l ,dq;fs; :
gjpT nra;ag;gl;l ,dq;fs; vd;gd fzf;fpapay; gjptpy; gjpT
nra;a gl;ltw;wpid Fwpf;fpd;wJ. epjpapay; Vl;by; nra;ag;glhJ
,dq;fis epjpapay; mwpf;ifapy; mit ve;jsT Kf;fpakhf
,Ue;jhYk; njuptpf;fg;gLtjpy;iy cjhuzkhf epiy nrhj;Jf;fs;
mjd; cz;ik mftpiyapNyNa gjpT nra;ag;gLfpd;wd. Mdhy;
mtw;wpy; re;ij tpiy kw;Wk; khw;Wtpiy NtW tpjkhf ,Uf;Fk;.
(ii) fzf;fpay; tof;fq;fs; :

ePz;l fhykhf gof;fj;jpypUe;J fzf;fpay; nfhs;iffis
fzf;fpay; tof;fq;fs; Fwpg;gpLfpd;wd. Mdhy; ,k;Kiwapy; rpy
fLikahf khw;w ,ayhj topKiwfis ehk; epjpapay; fzf;fpy;
filgpbg;gjhy; njhopy; epWkk; epjpapay; mwpf;ifapdhy; kl;Lk;
njupTg;gLj;g;glhj gy cz;ik epfo;Tfis njupe;J nfhs;s
,ayhky; NghFk;. mjhtJ epWkk; jahupj;Js;s epjpapay;
mwpf;ifapid tpl cz;ik epjpepiy mwpe;J nfhs;tJ
mtrpakhfpd;wJ.
(iii)jdpg;gl;l jPu;T :
jdpg;gl;l jPu;thir epjpepiy mwpf;ifapy; Kf;fpa gzpapid
Gupfpd;wJ. cjhuzkhf Nja;khdk; Kiw filgpbg;gjpy; gy
Kiwfs; cs;sd. ve;j Kiw Nja;khdk; kpfr;rpwe;jJ vd Nju;T
nra;a Ntz;Lk; vd;gJ jdpg;gl;l RajPu;tpd; mbg;gilapNyNa
Nkw;nfhs;sg;gLfpd;wJ. ,jidg; NghyNt fz;Zf;F Gyg;glhj
nrhj;J vt;tpjk;> vLj;njOjg; gl Ntz;Lk; vd;gJ $l jdpg;gl;l
Ra jPu;khdj;jpid rhu;e;Nj filgpbf;fg; gLfpd;wJ.
271
epjpepiy mwpf;ifapd; Nehf;fk; kw;Wk; tiwaiwfs; :
epjpepiy mwpf;ifahdJ Nkyhz;ikapd; fhy
,ilntspfSf;fpilapNyahd Kd;Ndw;wj;jpd; njhFg;ghf
jahupf;fg;gl;L mwpf;ifahf rku;gpf;Fk; Nehf;fj;Jld;
jahupf;fg;gLfpwJ. ,t;twpf;ifapy; (m) epWkj;jpd; KjyPLfspd;
epiyik (M) fzf;fpy; vLj;Jf;nfhs;sg;gl;l Mz;by; fpilj;j
tpahghu ,af;f tpisTfshf ,yhgk; my;yJ el;lk; Mfpait
cs;slq;Ffpd;wd. Epjpepiy mwpf;ifapd; ,Ue;j NghjpYk;
,t;tif Nehf;fq;fspy; fPo;tUk; tiwaiwfSk; cs;slq;Fk;.
(i) epjpepiy mwpf;iffs; Kf;fpakhf ,ilf;fhy mwpf;if :

,yhg el;l fzf;fpy; gjpag;gl;Ls;s ,yhgk; my;yJ
el;lk; ,Ug;G epiy Fpwg;gpy; gjpag;gl;l epjp epiy
Mfpait cz;ik kw;Wk; rupahdit my;y. NkYk;
,t;twpf;iffs; ,aw;ifahd tuT> nryTfspd; rl;lj;ij
fhz;gpg;gjpy;iy> Mdhy; Mz;L Kbtpy; nraw;ifahf>
mr;rl;lj;jpw;F jilNghl;L mt;thz;bd; ,yhg el;lj;ij
mwpe;J nfhs;fpd;Nwhk;. vdNt epWkj;jpd; ,yhg
el;lj;jpid mJ %lg;gl;l gpwFjhd; mwpa Kbfpd;wJ.
(ii) fzf;fpay; fUj;Jfs; kw;Wk; tof;fq;fs; :

epjpapay; mwpf;ifahdJ rpy fzf;fpay; fUj;Jf;fs;
kw;Wk; tof;fq;fspd; mbg;gilapy; jahupf;fg;gLfpd;wJ.
,jd; fhuzkhf ,Ug;G epiy Fwpg;gpy; ,Uf;Fk; epiy
nrhj;Jf;fs; njhlu; ,af;f epWtd fUj;J mbg;gilapy;
jahupf;fg;gLfpd;wJ. ,jd; nghUs; ahnjdpy; epiyr;
nrhj;jpd; cz;ik kjpg;G mit tpw;Fk; nghOJ Nju;TUk;
kjpg;gpy; gjpag;gLtjpy;iy. Epjpepiy mwpf;iffis
goq;fhy nryT mbg;gilapy; jahupf;fg; gLtjhy;
vjpu;fhyq;fspy; epfOk; Vw;wj;jho;Tfis fzf;fpy;
vLf;fhky; jahupf;fg; gLfpd;wd. ,jidg; NghyNt ,Nj
fhuzj;jpdhy; tUtha; mwpf;if epWtdj;jpd; cz;ikahd
tUthapid gpujpgypf;fhJ Vndd;why; epfOf;$ba el;lk;
fUj;jpy; nfhs;sg;gl;L epfof;$ba tUtha; fUj;Njw;wk;
nfhs;sg;gLtjpy;iy.
(iii) jdpg;gl;l jPu;tpd; nry;thf;F :

epwkj;jpd; gy;NtW ,dq;fSk; fzf;fhsupd; jdpg;gl;l jPu;T
epiyf;F cl;gLj;jg;gLfpd;wJ. cjhuzkhf Nja;khd
Kiw> epiyr; nrhj;J rupfl;Ljy;> Mfpa midj;Jk;
272
jdpg;gl;l Ra KbTfSf;F cl;gl;Nl epu;zapf;fg;gLfpd;wJ.
epjpepiy mwpf;iffs; xg;Gf; nfhs;sg;gl;l rPuhd Nfhl;ghLfspd;
mbg;gilapy; jahupf;fg;gl Ntz;Lk; vd;w epajp ,Ue;jhYk;
cz;ikapy; ,t;twpf;iffs; jahupg;gtu; Nehf;fj;jpw;F
jFe;jhw;Nghy; gytpjkhd Nfhl;ghL kPwy;fs; my;yJ khw;wq;fis
epjpepiy mwpf;iffspy; njspthf Fwpg;gplg;gLtjpy;iy NkYk;
epjpepiy mwpf;iffs; Kf;fpakhd midj;ijAk; Fwpg;gpLtjpy;iy
thbf;ifahsupd; kdepiwT Nghl;bahsupd; jpwd; epWtdj;jpd;
njhopyhsu; eyd; njhopyhsu; Nkyhd;ikj; njhlu; Nghd;w gy
nra;jpfs; Fwpg;gpl KbahJ vd;w fhuzj;jhy; epjpepiy
mwpf;ifapy; ,lk; ngwtjpy;iy ,Ug;gpDk; ,r;nra;jpfs;
epWtdj;jpd; jiyik mwpa ngupJk; Njitg;gLfpd;wJ
5.3 epjpepiy mwpf;iffis gFj;jha;jYk;

ca;j;Jzu;jYk;
epjpapay; mwpf;ifahdJ ,U Kf;fpa fhuzpfis
Fwpg;gpLfpd;wJ
1. ,yhgj;jz;ik
2. epjpapay; jplj;jz;ik
epjpepiy mwpf;ifapd; gFj;jha;T vd;gJ tUtha; kw;Wk; ,Ug;G
epiy Fwpg;gpy; cs;s tptuq;fis nfhz;L epWkj;jpd;
,yhgj;jd;ik kw;Wk; epjpapay; rhu;e;J jpwikapid Ma;e;J
mjw;fhd fhuzq;fis mwpf;ifahf gjpT nra;tjhFk; NkYk;
epjpepiy mwpf;ifapd; cjtpAld; tpahghuj;jpd; tsu;r;rp tUtha;
<l;Lk; jpwdpy; Vw;gl;l khw;W tpfpjq;fs; kw;Wk; epjpepiy
khw;wq;fis gFj;J Muha;e;J nfhs;tNj gFj;jha;thFk;
gFg;gha;T kw;Wk; tpsf;fkypj;jy; Mfpa ,uz;bw;Fk; ,ilNaahd
NtWghl;bid mwpa Ntz;Lk; gFg;gha;T vd;gJ epjpapay;
mwpf;ifapy; cs;s tptuq;fis Kiwahf tifg;gLj;Jjy; MFk;
epjpapay; mwpf;ifapy; nfhLf;fg;gl;Ls;s tptuq;fs; mit
Kiwg;gb vspikahd gbtj;jpy; khw;wg;gltpy;iy vdpy; mjid
Gupe;J nfhs;tJ fbdk; cjhuzkhf epjpepiy mwpf;ifapy;
,Uf;Fk; eilKiw nrhj;Jf;fs; ahitAk; xU gFjpapYk; elg;G
nghWg;Gfs; midj;Jk; kw;nwhU gFjpapYk; gjpag;gl;bUf;Fk;
tpsf;fkspj;jy; vd;gJ vspikahf;fg;gl;l tptuq;fis tptupj;J
mjd; nghUs; kw;Wk; Kf;fpaj;Jtj;jpid tptupg;gjhFk;
mUe;jNghjpYk; ‘gFj;ja;T’ kw;Wk; ‘tpsf;fkspj;jy;’ Mfpa
,uz;LNk ed;iw xd;W rhu;e;J ,Uf;fpd;wJ tpf;fkspj;jYf;F
gFj;jha;T NjitgLfpd;wJ mjid NghyNt gFj;jha;T
Njitahd tpsf;f mwpf;ifAld; ,y;iynadpy; mJ cgNahf
kw;wjhfptpLfpd;wJ ntFgy Mrpupau;fs; gFg;gha;T vd;Wk;
273
gjj;jpid kl;lk; cgNahfpf;fyhk; mg;gb cgNahfpf;Fk; nghOJ
mjpy; gFg;gha;Tk; cs;sbq;fp cs;sJ vd;gjid ,g;nghOJ
ePtPu; mwptPu;fs; Vndd;why; gFg;gha;tpd; njhlu; KbNt tpsf;f
mwpf;ifahFk; Nkau; mtu;fspd; $w;Wgb “epjpapy; mwpf;if Ma;T
vd;gJ xU jdp njhFg;G mwpf;ifapy; ,Uf;Fk; njhopYf;fhd
gy;NtW epjpapay; ,dq;fis mwpe;J mjw;fpilNaahd
cwTKiw gbj;jwptjhFk; NkYk; ,t;tpdq;fspy; Nghf;fhdJ
gy;NtW mwpf;if Kyk; ntspg;gLj;jg; gLfpd;wJ” trjp
epkpj;jkhf ,g;ghlj;jpYk; epjpapay; mwpf;if Ma;T vd;w
gjj;jpidNa cgNahf gLj;jg;gl;Ls;sJ Vnddwhy;; gFg;gha;T
kw;WK; tpsf;fkspj;jy; ,uz;LNk ed;wpid ed;W rhu;e;Js;sJ
vd;w mDkhdj;jpd; fhuzkhfNt MFk;.
epjpapay; mwpf;if Ma;tpy; cs;slq;fpa topKiwfs; :
epjpapay; mwpf;if Ma;tpw;F fPo;tUtd Njitg;gLfpd;wJ.

1. epjpepiy mwpf;ifapy; cs;s tpguq;fis Kiwg;gb
tifg;gLj;Jjy;
2. gy;NtW xd;Wld; xd;W ,ize;j ,dq;fis epjpapay;
Ma;T Edf;fq;fs; %yk; xg;gpLjy;.
,g;ghlj;jpy; Kjypy; Fwpg;gpl;l Kiwg;gb tifg;gLj;jiy kl;LNk

tptupf;fpd;Nwhk;. epjpapay; mwpf;if EDf;fq;fis njhlUk;
ghlj;jpy; gbf;f ,Uf;fpd;Nwhk;.
Kiwg;gb tifg;gLj;Jjy; :
ey;ynjhU nghUSila Ma;tpid Nkw;nfhs;tjw;F
epjpepiy mwpf;ifapy; cs;s ,dq;fis rupahf KiwgLj;jp
vOj Ntz;Lk;. nghJthf mwpf;iffs; (T gLtj;jpy;) ,uz;L
neLtupirapy; gjpag;gLtJ tof;fk;. ,tw;wpidNa jdptupirapy;
rpy ,dq;fspy; njhiffis Kiwg;gb $l;bAk; fopj;Jk;
jahupf;fg;gLfpd;wJ. ,jd; %yk; Xu; epWkj;Jld; kw;wij
xg;gplNth> gy;NtW Mz;LfspilNa xg;gpLNth ek;khy;
,ay;fpd;wJ. ,jid fPo;tUk; gbtj;jpd; %yk; ehk; mwpayhk;.
274
,af;f (tUtha;) mwpf;if Mz;bd; ,Wjp ..........
tpguq;fs; &. &.
nkhj;j tpw;gid
fop : tpw;giz fopT
tp;w;gid tup / Rq;ftup
epfu tpw;gid (1)
fop : tpw;gid mftpiy

fr;rhg;nghUs; Efu;T
Neub $yp
cw;gj;jp nryTfs;
$l;Lf : KbTw;wg; nghUspd; njhlf;f
ruf;F
fop : KbTw;w nghUspd; ,Wjp ruf;F
nkhj;j ,yhgk; (1) – (2) = (3)
fop : ,af;f nryTfs; : (4)
epu;thf nryTfs;
tpw;gid kw;Wk; gfpu;T nryTfs;
epfu ,af;f ,yhgk; (3) – (4) = (5)
$l;Lf : tpahghu ,af;f
Kw;w tUtha;
(gq;fhjhak; tl;b ngw;wJ)
fop : tpahghu ,af;frhu nryTfs;
(gq;F ntspaPl;by; fpilj;j js;Sgb
vLj;njOjpaJ)
tUtha; tl;b tupf;F Kd; tUtha; (6)
fop : fldPl;L gj;jpuq;fs; kPJ tl;b (7)
epfu tUtha; my;yJ tl;bf;F Kd;
tUtha; (8)
fop : tup (9)
tUtha; my;yJ tupf;F
Kd; ,yhgk; (10)
275
,Ug;G epiy Fwpg;G ................. Mz;by;
Fwpg;G &
tq;fpapUg;G xxx
ifapUg;G xxx
ngWj;jw;Fupa rPl;L xxx
Gj;jff;fld; (thuhf;fld; fopj;jJ Nghf) xxx
Re;ijaplf; $ba tu;j;jf KjyPLfs; xxx
ePu;k nrhj;Jf;fs; xxx
ruf;F (fr;rhnghUs; ruf;F KbTw;w nghUs;)
xxx
Kd;$l;b nrYj;jpa nryTfs;
xxx
elg;G nrhj;Jf;fs; (2)
xxx
nrYj;jw;Fwpa rPl;L
xxx
tu;j;jf fldPe;Njhu;
epYitr; nryTfs; xxx
tq;fp Nky;tiug; gw;W xxx
Xu; Mz;Lf;Fs; nrYj;j Ntz;ba ,ju
nghUg;Gfs;
eilKiw nghUg;Gfs;
tupf;fhd xJf;fPL
jPu;khdpf;fg;gl;l gq;fhjhak;
,ju xJf;fPLfs;
xJf;fPLfs; (4)
elg;G nghUg;Gfs; kw;Wk; xJf;fPLfs; (3)+ (4) = xxx
(5) xxx
epfu eilKiw Kjy;
(elg;G nrhj;Jf;fs; - elg;G nghUg;Gfs; xxx
kw;Wk; xJf;fPLfs;) (2)-(5)=6 xxx
xxx
ew;ngau; mftpiy
xxx
epyk; kw;Wk; fl;blk;
xxx
Miy kw;Wk; ,ae;jpuk; xxx
Cgup ghfq;fs; xxx
Miwfyd; xxx
KjyPLfs; xxx
Gjpg;Gupik kw;Wk; fhg;gPL xxx
epiy nrhj;Jf;fs; (7) xxx
xxx
Kjy; <LgLj;jpaJ (6)+(7)=(8)
xxx
,ju nrhj;Jf;fs; (9)
xxx
Murhq;f gj;jpuj;jpy; KjyPLfs; xxx
,af;Fdu;fSf;F Kd; gzk; xxx
,af;Fdu;fSf;F Kd;gzk; xxx
276
epWtd epfu nrhj;Jf;fs; (8)+(9)=(10) xxx
fldPl;L gj;jpuq;fs; xxx
xxx
,ju ePz;l fhy fld;fs;
xxx
(Xu; Mz;bw;F gpd; nrYj;j Ntz;baJ)
ePz;l fhy fld;fs; (11)
gq;Fjhuu; epfu kjpg;G (10)-(11)=(12)
(my;yJ nkhj;j fz;Zf;F Gyg;gLk; nrhj;J)
Kd;Dupik gq;F Kjy; (13)
Neu;ik gq;Fjhuu; epfu kjpg;G (12) –(13)=(14)
Neu;ik gq;Fjhuu; epfu kjpg;G fPo;tUtdtw;iw xxx
Fwpg;gpLfpd;wd xxx
xxx
Neu;ik gq;F Kjy;
xxx
Kd;Dupik gq;Ffs;
xJf;fPLfs;
cgupfs;
Neu;ik gq;Fjhuu; Nfhupf;iffs;
fop : Nru;j;J itj;J el;lk; ,ju nryTfs;
(Kd;Dupik nryTfs; ......
gq;Ffs; ntspaPl;by; js;Sgb> my;yJ xxx
fldPe;Njhu;
vLj;njOjg;glhjJ) .......
Neu;ik gq;Fjhuu; epfu kjpg;G
ew;bgauhdJ mjw;F kjpg;G ,Uf;Fk; nghOJ kl;LNk

Nru;f;fg;glNtz;Lk;.
gjpg;Gupik kw;Wk; fhg;Gupik Mfpatit mtw;wpw;F kjpg;gpUe;jhy;
kl;LNk gjpag;glNtz;Lk;. mg;gb kjpg;gpy;iynad;why; mit
,q;F gjpag;glhky; gq;Fjhuu; Nfhupf;ifAld; vLj;njOjg;gl
Ntz;Lk;.
Nkw;$wpa Kiwahd tifg;ghL fPo;tUk; cjhuzj;jpd;

%yk; mwpayhk
;
277
31.khu;r; 2016 y; KbtilAk; ,Ug;G epiy Fwpg;G
nghUg;Gfs; & nrhj;Jf;fs; &
Neu;ik gq;F Kjy; 500 tu;j;jf KjyPLfs; 200
gq;fhjha rupfl;L xJf;fPL 70 gjpg;Gupik 30
nghJ xJf;fPL 110 epyk; kw;Wk; fl;blk;
,yhg el;l f/F 190 (mftpiy) 320
6/ fldPl;L gj;jpuq;fs; 250 Miy kw;Wk;
tq;fp Nky; tiu gw;W 150 ,ae;jpuk; (mftpiy) 650
gzpahsu; Nrkepjp 80 tq;fp nuhf;fk; 58
fldPe;Njhu; 210 ruf;F
nrYj;jg;glhj gq;fhjhak; 10 nghUs; 90
jPu;khdpf;fg;gl;l 60 KbTw;w nghUs; 160
gq;fhjhak; 170 KbTwhnghUs; 60
tupf;fhd xJf;fPL 250 230 310

Nja;khd xJf;fPL rpy;yiu fldhspfs; 222
230
fop : Iaf;fld;
xJf;fPL 30
8 80
ngWjw;Fupa khw;W 30
rPl;Lfs; 60
gzpahsu; Nrk epjp
KjyPL 30
itg;Gfs;
2>050 ,ae;jpuk; nfhs;Kjy; 2>050

Kd;gzk;
Kd;Dupikr;
nryTfs;
278
,yhg el;l fzf;F 31 khu;r; 2016 y; KbT
& &.
ruf;F nghUs; 90 Tpw;gid 2>000
KbTw;w nghUs; 120 ruf;F
KbTwhnghUs; 40 nghUs; 90
250
nghUs; nfhs;Kjy; KbTw;w
850
$yp nghUs; 160 310
280
kpd;rhuk; KbTwh nghUs;
40
,ju njhopw;fhiy nryTfs; 60 30
110
mYtyf Cjpak; KjyPl;bd; kPJ
80
,ju nryTfs; gq;fhjhak; 8
90
tpw;gid kw;Wk; gfpu;T tPdhd
120
nryTfs; nghUis
80
tpsk;guk; tpw;wJ
5
Kd;Dupik nryTfs;
15
fldPl;L gj;jpu tl;b
Nja;khdk;
Miy 60
72
epyk; kw;Wk; fl;blk; 12
170
tupf;fhd xJf;fPL
60
126
,yhg ,Ug;G 2>348
2>348
Nkw;$wpa tpguq;fis nfhz;L jdptupir mwpf;ifah jahupj;J

fPo;tUtdtw;iw jdpg;gl;l Kiwapy; fhl;Lf :
(i) nkhj;j <LgLj;jpa Kjy;
(ii) gq;F jhuu; epjp
(iii) nkhj;j yhgk;
(iv) epfu ,af;f yhgk;
(v) tpw;gid mftpiy
tpil :
279
31 khu;r; 2016 f;fhd ,Ug;G epiy Fwpg;G
&. yl;rq;fspy;
tq;fp ,Ug;G 88
Gj;jf fld; 222
ngWjw;Fupa rPl;L 30
ePu;k nrhj;Jfs; (1) 340
Efu;Ntuplk; cs;s itg;G 30

ruf;F ngUs; 90
KbTw;w ngUs; 160
KbTwh ngUs; 60
310
elg;G nrj;Jfs; (2) 680
tq;fp Nky; tiu gw;W 150

fldPe;Njhu; 210
nrYj;jg;glhj gq;fhjhak; 10
eilKiw nghUg;Gfs(3); 370
jPu;khdpf;fg;gl;l gq;fhjhak; 60
tupf;fhd xJf;fPL 170
elg;G nghUg;Gfs; kw;Wk; xJf;fPL (4) 600
epfu eilKiw Kjy; (2)-(4)=(5) 80
epyk; kw;Wk; fl;blk; (mftpiy) 320

Miy kw;Wk; ,ae;jpuk; 650
Gjpg;Gupik 30
epiy nrhj;Jf;fs; 1000
fop : Nja;khd xJf;fPL 250
epfu epiy nrhj;Jf;fs; 750
,ae;jpuj;jpw;fhd Kd;gzk; 60
tu;j;jf epiy KjyPLfs; 200
nkhj;j epiy KjyPLfs; (7) 1>010
gzpahsu; Nrkepjp KjyPLfs; 80

fop gzpahsu; Nrkepjp 80
nkhj;j <LgLj;jpa Kjy; (8) 1090
fop : 6% fldPl;L gj;jpuk; (9) 250
cupikahsu; epjp 840
gupe;Jiug;gJ
280
Neu;ik gq;F Kjy; 500
nghJ xJf;fPL 110
gq;fhjha rupfl;L xJf;fPL 70
,yhgel;l f/F (fop Kd;Dupik nryTfs;) 160
840
31 khu;r; 2016 y; KbtilAk; ,yhg el;l fzf;F &

yl;rj;jpy;
tpw;gid 2>000
fop : tpw;gid mftpiy 1>284
nkhj;j yhgk; 716
fop : ,af;f nryTfs; :
Cjpak; 80
,ju nryTfs; 90
tpw;gid kw;Wk; gfpu;T 120
nryTfs; 80 370
tpsk;guk; 346
epfu ,af;f ,yhgk;
$l;Lf : tpahghu kw;w ,af;f 30
tUtha;
(KjyPL kPJ gq;fhjhak;) 15 15
fop : tpahghu kw;w ,af;f 361
nryTfs; 5
(fldPl;L gj;jpuk; kPJ tl;b) 356
170
fop : Kd;Dupik nryTfs; 186
vLj;njOjpaJ 60
tupf;F Kd; ,yhgk; 126
tupf;Fg; gpd; ,yhgk;
fop : jPu;khdpf;fg;gl;l
gq;fhjhak;
epWkj;jpy; epWj;jp itf;fg;gl;l
,yhgk;
281
31 khu;r; 2006 y; KbtilAk; tpw;gid mftpiyf;fhd mwpf;if
&.yl;rj;jpy;
cw;gj;jp nra;ag;gl;l nghUspd; 40
mftpiy
KbTwhepiy
nghUs; 1 Vg;uy; 2005
nghUs; cgNahfg;gLj;jg;gl;lJ
njhlf;f ,Ug;G 90
nfhs;Kjy; 850
fop : ,Ujp ruf;F 940 850
$yp 90 280
kpd;rhuk; 40
rpy;yiu njhopw;rhiy nryTfs; 110
Nja;khdk; 72
1,392
fop : tPd; nghUs; tpw;gid 8 1>324
KbTwh nghUs; 31 khu;r; 2006 y; 60 120
Cw;gj;jp nra;j nghUspd; 1>444
mftpiy 160
$l;Lf : KbTw;w nghUspd; 160
njhlf;f ruf;F 1>284
fop : KbTw;w nghUspd; ,Wjp

ruf;F
tpw;w nghUs; mftpiy
282
cq;fs; Kd;Ndw;wj;ij mwpAq;fs;
1. ,Ug;G epiy Fwpg;gpidAk; tUtha; mwpf;ifapidAk;
,izf;Fk; mwpf;if ahJ?
2. epjp elkhl;l mwpf;if kw;Wk; nuhf;fk; elkhl;l mwpf;if
Mfpa ,uz;Lk; gjq;fSk; vjw;F cgNahfg;gLj;jg; gLfpd;wJ.
3. epjpapay; mwpf;ifapy; Fwpg;gplg;gl;Ls;s ,U Kf;fpa
fhuzpfis Fwpg;gpLf
5.4 : cq;fs; Kd;Ndw;wj;ij mwpAk; tpdhf;fSf;fhd

tpilfs;
1. epWj;jp itf;fg;gl;l tUtha; mwpf;if ,Ug;G epiy Fwpg;G
kw;Wk; tUtha; mwpf;ifapidAk; ,izf;Fk; mwpf;if MFk;.
2. epjp elkhl;l mwpf;if kw;Wk; nuhf;fk; elkhl;l mwpf;if
Mfpa ,uz;Lk;
(m) epWkj;jpd; eilKiw Kjy; khw;wj;jpid mwpaTk;
(M) epWkj;jpd; epjp epyik khw;wj;jpidAk; mwpa
cjTfpd;wJ.
3. ,yhgj;jd;ik kw;Wk; epjpepiy jplj;jz;ik Mfpa ,U
Kf;fpa fhuzpfisAk; epjpapay; mwpf;if Fwpg;gpLfpd;wJ.
5.5 njhFg;G :
epjpepiy mwpf;if vd;gJ fzf;Nfl;by; cs;s
njhiffis gaDs;s kw;Wk; mu;j;jKs;s Kiwapy; xd;wd; gpd;
xd;whf mikj;J epjpepiyapd; khw;wq;fisAk; tpaghu
Kiwfspd; khw;wq;fisAk; njuptpf;Fk; mwpf;iffs; epjpepiy
mwpf;iffs; MFk; ,jd; Nehf;fk; ahnjdpy; epjp epWtdq;fspd;
epjp rhu;e;j ,dq;fis gw;wp KOikahf mwpaitg;gjhFk;
epjpepiy mwpf;if vDk; gjk; ,U Kf;fpa mwpf;iffis

Fwpg;gpLfpd;wJ 1.tUtha; 2.,Ug;G epiyFwpg;G njhopy;
epWtdq;fs; 3.epWj;jpitf;fg;gl;l tUtha; mwpf;if.
epjpepiyik khw;w mwpf;if Mfpa ,uz;bidAk; jahupf;f

Ntz;Lk;.
epjpepiy mwpf;ifapy; cs;s tpguq;fshdJ gjpT

nra;ag;gl;l tpguq;fs;> fzf;fpay; tof;fq;fs; kw;Wk; jdpf;fg;gl;l
jPu;khdk; Mfpa fhuzpfshy; ghjpf;fg;gLk; jd;ik cs;sJ.
283
epjpapay; mwpf;ifahdJ fhy ,il ntspapy; Nkyhz;ik
Kd;Ndw;wj;jpid kW Ma;T nra;Ak; Nehf;fj;Jld;
jahupf;fg;gLfpd;wJ. NkYk; (i) njhopypd; KjyPL epyik
kw;Wk; (ii) tpahghu KbTfs; me;j fhy fl;lj;jpy;
fpl;laJ Mfpatw;wpid mwpa ,aYk;.
epjpapay; mwpf;ifapd; Fwpf;Nfhs;fs; fPo;tUk;

tiwaiwfSf;F cl;gLj;jg;gl;Ls;sd (i) epjpepiy
mwpf;iffs; Kf;fpakhf ,ilf;fhy mwpf;iffs;. (ii)
fzf;fpay; fUj;Jfs; kw;Wk; tof;fq;fs; (iii) jdpg;gl;l
jPu;khdq;fspd; tpisTfs; (iv) gzk; rhu;e;j ,dq;fis
kl;Lk; ntspg;gLj;Jjy;.
epjpepiy mwpf;iffspy; ,U Kf;fpa fhuzpfis

ntspg;gLj;jg;gLfpd;wd. (i) ,yhg jd;ik (ii) epjp
jplj;jd;ik
epWtdj;jpd; ,yhgj;jd;ik kw;Wk; epjpepiy

jplj;jd;ikapid KOikahf mwpe;J nfhs;s tUtha;
mwpf;if kw;Wk; ,Ug;G epiy Fwpg;G Mfpatw;wpid
gFg;gha;T nra;tjw;fhf epjpepiy mwpf;if ntFthf
cjTfpd;wJ.
epjpepiy mwpf;if Ma;T nra;tjw;F Njitahdit (i)

epjpepiy mwpf;ifapy; Kiwahd tifghLfs; (ii) xd;Wf;F
xd;W ,ize;Js;s ,dq;fis xg;gpl;L epjpapay;
gFg;gha;T Edf;fq;fs; %yk; Ma;T nra;jy;
5.6 Kf;fpa thu;j;ijfs; :

epjpapay; mwpf;if : fzf;fpay; Kiwg;gb njhFf;fg;gl;l
tptu ,dq;fs;
epWj;jp itf;fg;gl;l tUtha;: el;lq;fs; kw;Wk;
gq;fhjhaj;jpw;F mjpfkhd cgup tUthapd; Nru;j;J
itf;fg;gl;l njhif
,af;f tUtha; : ,J tup kw;Wk; tl;bf;F Kd; cs;s
tUtha; vd;Dk; miof;fg;gLfpd;wJ. ,jpypUe;J tl;b
nryTfs;> jpUk;g epfoh ,dq;fs; kw;Wk; epwkj;jpd;
tpahghu ,af;fq;fSld; Neubahf njhlu;gpy;yh ,ju
tUtha; mwpf;if
284
5.7 Ra Nrhjid tpdhf;fs; kw;Wk; gapw;rpfs; :
1. epjpapay; mwpf;iffs; jahupg;gjd; Nehf;fk; ahJ?
2. epjpapay; mwpf;ifapd; jd;ik gw;wp rpW Fwpg;G tiuf
3. gFg;gha;T kw;Wk; tpsf;fkspj;jy; Mfpa ,uz;bw;Fk;
cs;s NtWghLfs; ahit?
4. epjpapay; mwpf;ifapd; Kiwahd tifghl;bid gw;wp
tptup.
ePz;l tpil tpdhf;fs; :

1. epWtdj;jpd; epjpepiy mwpf;ifapy; jahupf;fg;gLk; gy;NtW
mwpf;iffs; ahit?
2. epjpepiy mwpf;iffspd; tiwaiwfis tpthjp


Kalyani Publishers.

285
myF - 6
epjpepiy mwpf;if Ma;T - II
mikg;G :
6.0 mwpKfk;
6.1 Fwpf;Nfhs;
6.2 epjpepiy mwpf;ifapd; El;gq;fs;
6.2.1 xg;gPl;L epjpapy; mwpf;if
6.2.2 nghJ msT epjpapy; mwpf;if
6.2.3 Nghf;F rjtPjq;fs;
6.2.4 epjp rl;l Ma;T
6.2.5 mftpiy - msT - ,yhg Ma;T
6.2.6 tprpj Ma;T
6.3 cq;fs; Kd;ndw;wij Nrhjid nra;Ak; tpdhf;fSf;fhd
tpil
6.4 njhFg;G
6.6 Ra gupNrhjid Nfs;tpfs; kw;Wk; gapw;rp
6.0 mwpKfk;
nrd;w ghlj;jpy; epWkq;fs; epjpapy; mwpf;ifapid epjpapd;
Mz;by; jahupj;J mjd; nray; jpwdpd; cz;ik epiyapid
mspf;fpd;wd vd mwpe;jPu;fs;. NkYk; fle;j myfpy; epjpapy;
mwpf;ifapd; nghUs;> cz;ik> epjpapay; mwpf;if Ma;T
Mfpatw;wpid epjpapay; mwpf;ifapd; KiwgLj;jg;gl;l jfty;
ghF ghl;Lld; Gupe;J nfhz;LUg;gPu;fs;.
xt;nthU epWkKk; mJ ,yhgk; <l;l $baNjh my;yJ

,y;yhky; ,aq;Ffpd;wNjh mJ ey;ynjhU gjg;gLj;jgl;l
nkyhz;ik mwpf;ifapid filgpbf;fpd;wJ. ,J Vndd;why;
epWtdj;jpd; KjyPl;lhu;fSk;> Efu;Nthu;fSk; epWkk; %yk;
fpilf;Fk; nghUl;fs; mjd; juk;> kw;Wk; mjd; ,yhgj;jd;ikapy;
kpf rpwe;j Nrit mspj;J nfhz;Ls;sJ vd;W cWjpgl ek;Gk;gb
cWjp mspg;gjw;fhFk; nghJthf gpuhjd Nkyhz;ikahy;
cgNahfg;gLj;jg;gLk; Nkyhz;ik mwpf;ifahdJ njhopepWkj;jpd;
nghJ cwTKiwapid KjyPl;lhu;fis jf;fitj;J nfhs;tjw;Fk;
vjpu;fhy KjyPl;lhu;fs; kw;Wk; Gjpa Efu;Nthiu <u;g;gjw;Fk;
286
epWkj;jpd; nghUl;fis kw;Wk; mjd; Nritf;F Kf;fpaj;Jtk;
mspf;fg;gLfpd;wJ. Nkyhz;ik ,t;twpf;ifapd; %yk; jdJ
Fwpf;Nfhis vt;tpjk; jukhd Nrit kw;Wk; nghUl;fis
mspg;gjd; %yk; mile;Js;sJ vd;gjid ePz;lnjhU gl;baypd;
%yk; njuptpf;fpd;wJ.
Nkyhz;ik mwpf;ifapd; Kf;fpa mZFKiwahnjdpy;

jdJ Nritfhyk; KOtJk; jukhd nghUs; kw;Wk; Nritapid
mspj;J epWk Fwpf;Nfhis miltjhFk;.
Nkyhz;ik tpthjk; kw;Wk; Ma;T vd;gJ fle;j

gd;dpnuz;L khjq;fspy; epWkj;jpd; nray;jpwid epWk; Mz;L
mwpf;ifapy; Nkyhz;ik ntspg;gLj;Jk; xU Kf;fpa gFjpahFk;.
,jpy; epWk cau;epiy mjpfhupfs; epWkj;jpd; nray; jpwid
mjd; msT nray; jpwd; kw;Wk; juk; jpwd; msT Nfhs;fis
nfhz;L Ma;T nra;fpd;wdu;.
NkYk; ,g;gFjpapy; Nkyhz;ik epjpapay; mwpf;if>

mikg;G> fl;Lg;ghL> rl;lk; kw;Wk; xOq;F Kiwapid
filgpoj;jy;> epWk khw;wq;fspy; vLf;fg;gl;l eltof;if>
Nghl;bapid rkhspf;f Nkw;nfhs;sg;gl;l jpl;lk; Mfpatw;wpid
jPtPukhf tu;did nra;fpd;wJ.
Nkyhz;ik vjpu;fhyj;jpd; epWk Fwpf;Nfhs; kw;Wk; Gjpa

jpl;lq;fSf;fhd mZFKiw Mfpatw;wpid ntspf;nfhbl;L
fhl;Lfpd;wJ. NkYk; ,t;tif Nkyhz;ik tpthjk; kw;Wk; Ma;T
vd;gJ Ma;thsu;fs; kw;Wk; KjyPl;lhu;fSf;F epWkj;jpd;
epjpapay; mbg;gil cWjpjd;ik kw;Wk; Nkyhz;ik nray;jpwid
mwpTWj;Jk; Kf;fpa tptungl;lfkhf tpsq;Ffpd;wJ.
,t;Tyfpdpy; ePtPu; epjpapay; kw;Wk; Nkyhz;ik Ma;T

rhu;e;J nghJ msT mwpf;if> xg;gPl;L epjpapay; mwpf;if kw;Wk;
Nghf;F rjtPjq;fs; Mfpa gy;NtW cj;jpfis gw;wp ePtPu;
mwptPu;fs;.
6.1 Fwpf;Nfhs;fs;
,t;Tsfpid goj;jJk; ePtPu; fPo;tUtdtw;iw gw;wp
mwptPu;fs;
xg;gPl;L epjpapay; mwpf;ifapid gw;wpa fUj;jpid tpthjp
nghJ msT epjpapay; mwpf;if gw;wp tptup
Nghf;F rjtPjq;fs; gw;wp tptup
287
epjpel;lk;> mftpiy - msT - ,yhgk; kw;Wk; tpfpj Ma;T
gw;wpa fUj;jpid epidT $u;f
epjpapay; Ma;Tfspd; EZf;fq;fs; xU epjpapay; Ma;thsu;
fPo;tUk; gpd;gw;Wfpd;wdu;.
6.2 epjpapay; Ma;T EZf;fq;fs;

xg;gPl;L nghJ Nghf;F epjp nuhf; Tpfpj Mftpi
epjpapay; msT tpfpjq;f el;l f Ma; y msT
mwpf;iff epjpapa s Ma; Xl;l T ,yhg
s y; T Ma;T Ma;T
mwpf;i
f
6.2.1 xg;gPl;L epjpapay; mwpf;iffs;

xg;gPl;L epjpapay; mwpf;if vd;gJ gy;NtW fhy
fl;lq;fspy; epjpapay; epyikapid Ma;T nra;tjw;fhf
mikf;fg;gl;Ls;s mwpf;ifahFk;. ,t;twpf;ifapy; ,U my;yJ
gy Mz;LfSf;fhd tptuq;fis gf;f thupahf mikj;J xg;gPl;L
ghu;f;fg;gLfpwJ.
tUtha; mwpf;if kw;Wk; ,Ug;G epiy Fwpg;gpid xg;gPl;L
epjpapay; mwpf;if %yk; jahupf;fyhk;.
xg;gPl;L tUtha; mwpf;if :
tUtha; mwpf;if vd;gJ epWk epfuyhgk; kw;Wk; el;l
fzf;F ,af;fq;fis tpsf;Ffpd;wJ. xU xg;gPl;L tUtha;
mwpf;if ,uz;L my;yJ mjw;F nkw;gl;l fhyj;jpw;fhd xU
fhyfl;lj;jpypUe;J kw;w fhyf;fl;lj;jpw;fhd mWjp khw;wj;jpid
mWjp vz;zpf;ifapy; Kbe;jhy; rjtPjj;jpd; %yk; njspT
gLj;Jfpd;wJ. ,t;ntz;zpf;iffs; mLj;jLj;J gjpT
nra;ag;gLtjhy; mjid ghu;g;NghUf;F cldbahf tpw;gidahdJ
cau;e;Js;sjh my;yJ Fiwe;Js;sjh> tpw;gid mftpiyahdJ
cau;e;Js;sjh> my;yJ Fiwe;Js;sjh kw;Wk; gytw;wpid Gupe;J
nfhs;s ,ay;fpd;wJ. vdNt tUtha; mwpf;ifapd; tptuq;fis
xg;gPl;L mwpf;if %yNk rupahdnjhU Kbtpid vLf;f
,ay;fpd;wJ.
xg;gPl;L ,Ug;G epiy Fwpg;G :
xg;gPl;L ,Ug;G epiy Fwpg;G vd;gJ ,uz;L my;yJ mjw;F
Nkw;gl;l fhyf; fl;lj;jpy; epWk nrhj;Jf;fs; kw;Wk; nghUg;Gfspy;
VNjDk; Vw;wk; my;yJ ,wf;fk; rhu;e;j khw;wq;fs; Vw;gLk;
vd;gjid mwpa cgNahfg;gLj;j gLfpd;wJ. jdpg;gl;l ,Ug;G
288
epiy Fwpg;G epjpepiy mwpf;ifapd; jw;Nghj epiyikapid
czu;j;Jtjid Nghy; mjpy; Vw;gl;Ls;s khw;wq;fis xg;gPl;L
mwpf;if %yk; mwpa ,ay;fpd;wJ. ,t;tif ,Ug;G epiy Fwpg;G
epWtdj;jpd; Nghf;fpid mwpa mwpe;J nfhs;s cgNahfkhf
cs;sJ. xg;gPl;L epjpapay; mwpf;ifapid fPo;tUk; cjhuzj;jpd;
%yk; mwpe;J nfhs;s ,ay;fpd;wJ.
vLj;Jf;fhl;L 6-1 fPo;tUk; ];NtNjrp epWkj;jpd; 31 brk;gu; 2015
kw;Wk; 2016 k; Mz;bw;fhd ,yhg el;;l fzf;F kw;Wk; ,Ug;G
epiy Fwpg;gpypUe;J xg;gPl;L tUtha; mwpf;if kw;Wk; xg;gPl;L
,Ug;G epiy Fwpg;gpid jahupf;fTk;.
,yhg el;l fzf;F & yl;rj;jpy;
TO tpw;gid mftpiy 2015 2016 2015 2016

600 750
TO ,af;f nryTfs; ju epfu tpw;gid
800 1000
epu;thf nryTfs; 20 20
tpw;gid nryTfs; 30 40
TO epfu yhgk; 150 190
800 1000 800 1000
,Ug;G epiy Fwpg;G

31 brk;gupy;
nghUg;Gfs; 2015 2016 2015 2016
nrYj;Jtjw;Fupa
cz;bay;fs; 50 75 nuhf;fk; 100 140
rpy;yiu fldpe;Njhu; 150 200 fldhsp 200 300
nrYj;j Ntz;ba tup 100 150 ruf;F 200 300
6% fldpl;L gj;jpuk; 100 150 epyk; 100 100
6% Kd;Dupik Kjy; 300 300 fl;blk; 300 270
Neu;ik gq;Ffs; 400 400 ,ae;jpuk; 300 270
xJf;fPLfs; 200 245 miwfyd; 100 140
1>300 1>520 1>300 1>520
289
];NtNjrp epWkk; xg;gPl;L tUtha; mwpf;if
31 brk;gu; 2015 kw;Wk; 2016 Mz;by; & yl;rq;fspy;
2015 2016 mWjp cau;T/ rjtPj cau;T/

FiwT 2015 FiwT 2016
epfutpw;gid 800 1000 + 200 + 25
tpw;gid 600 750 + 150 + 25
mftpiy 200 150 + 50 + 25
,af;f 20 20 - -
nryTfs;
Tpw;gid 30 40 + 10 + 33.33
nryTfs;
nkhj;j 50 60 10 + 20
,af;f
nryTfs;
,af;f 150 190 + 40 + 26.67
nryTfs;
,af;fyhgk;
];NtNjrp epWkk; xg;gPl;L ,Ug;G epiy Fwpg;G
3.1 brk;gu; 2015 kw;Wk; 2016 k; Mz;oy; & yl;rq;fspy;
2015 2016 mWjp rjtPj

cau;T/ cau;T/
FiwT 2015 FiwT 2016
y; y;
eilKiw nrhj;Jf;fs; 100 140 40 +40%

nuhf;fk; 200 300 100 + 50%
500 740 340 + 50%
epiy nrhj;Jf;fs; 100 100 - -

epiy 300 270 -30 -10%
fl;blk; 300 270 -30 -10%
,ae;jpuk; 100 140 + 40 + 40%
Miwfyd; 800 780 -20 -2.5%
nkhj;j nrhj;Jf;fs; 1>300 1>520 220 +17%
nkhj;j nrhj;Jf;fs;
290
nghUg;Gfs; kw;Wk; 50 75 + 50 + 50%
Kjy; eilKiw 150 200 + 33.33%
+ 50
nghUg;Gfs; + 50%
100 150 + 50
nrYj;jw;Fupa
cz;bay;
300 425 + 41.66%
rpy;yiu fldpe;Njhu; + 125
nrYj;jw;Fupa tup
nkhj;j eilKiw 100 150 + 50%
+ 50
nghUg;Gfs 400 575 +43.75%
+175
;
-
-
eilKiw nghUg;Gfs; 300 300 -
-
6% fldpl;L gj;jpuk; 400 400 22.5
45
Nkhj;j nghUg;Gfs; 200 245 5%
Kjy; kw;Wk; 45
900 945
nghUg;Gfs;
1746
6% Kd;Dupik gq;Ffs; 1300 1520 220
Neu;ik gq;Ffs;
xJf;fPLfs;
nkhj;j gq;Fjhuu; epjp

Nkhj;j nghUg;G kw;Wk;
Kjy;
xg;gPl;L epjpapay; mwpf;ifahdJ ,U fhy fl;lq;fs; my;yJ ,U

fhy fl;lq;fSf;F Nky; cs;s Mz;LfSf;F jahupf;fg;gLfpd;wJ.
,Ue;j NghjpypYk; ,jd; Nghf;fpid ,uz;L fhyj;jpw;F Nky;
Ma;T nra;tJ kpfTk; fbdkhf ,Uf;fpd;wJ. ,r;#o;epiyapy;
Nghf;F rjtPjj;jpd; %yk; Ma;T nra;tJ rpwe;jJ. ,t;thW
Nghf;F tpfpj %yk; Ma;T nra;tJ gpd;tUk; gFjpfspy;
tpsf;fg;gl;Ls;sJ.
jp mnkupf;fd; ,d;];bLAl; Mg; ru;bigL gg;spf;
mf;fTz;ll;]; fPo;tUk; gFjpfspy; xg;gPl;L epjpapay;
mwpf;ifapid jahupg;gjd; cgNahfj;jpid tpsf;Ffpd;wJ.
xg;gPl;L epjpapay; mwpf;ifapid jahupg;gjd; %yk; Mz;L
mwpf;ifapd; cgNahfj;jpid czu;j;jp mjd; khw;wq;fis
njspthf mwpe;J epWtdj;jpid ghjpf;Fk; khw;wq;fspy; jd;ik
kw;Wk; Nghf;fpid mwpa ,aYk;. ,t;thW jahupf;fg;gLk;
291
mwpf;ifahdJ njhlu;fhyq;fspy; jahupf;fg;gLk; mwpf;ifahdJ
xU fhyf;fl;lj;jpy; jahupf;fg;gLk; mwpf;ifapid kpfTk;
Kf;fpakhf fUjg;gLfpd;wJ. VNjDk; Xu; Mz;by;> nghJthf
,Ug;G epiyFwpg;G> tUtha; mwpf;if kw;Wk; cgup mwpf;ifapid
Xu; Mz;L my;yJ Kd;dpUf;Fk; fhyq;fs; kw;Wk; elg;G Mz;bw;F
jahupg;gJ Vw;Gilajhf cs;sJ.
xg;gPl;L epjpapay; mwpf;ifapid jahupg;gjd;
cgNahfkhdJ ekJ ehl;oYk; czug;gLfpd;wJ. fk;ngdp rl;lk;
1956> ,Ug;G epiy Fwpg;G kw;Wk; ,yhg el;l fzf;fpy;
elg;ghz;od; njhiffs; kw;Wk; Kd; cs;s Mz;bd; njhiffis
gjpT nra;jypd; mtrpaj;jpid czu;j;Jfpd;wJ.
6.2.2 nghJ msT epjpapay; mwpf;if

nghJ msT epjpapay; mwpf;ifapy; Fwpg;gplg;gl;Ls;s
njhifahdJ nghJthd mbg;gilapid nfhz;L rjtPjkhf
khw;wg;gl;L mwptpf;fg;gLfpd;wJ. tUtha; mwpf;ifapy; tpw;gid
njhifahdJ 100 vd nfhz;L midj;J njhifAld;
rjtPjj;jpd; nkhj;jj; njhiff;F xg;gplg;gl;L mwpt;ffg;gLfpd;wJ.
vLj;Jf;fhl;L 6.2
Nkw;$wpa cjhuzk; 6.1 d; mbg;gilapy; ];NtNjrp
epWkj;jpd; tUtha; mwpf;if kw;Wk; ,Ug;G epiy Fwpg;gpd; nghJ
msT mwpf;ifapid 31.khu;r; 2016 kw;Wk; 2017 Mz;bw;F
jahupf;fTk;.
];NtNjrp epWkk; nghJ msT tUtha; mwpf;if

31 brk;gu; 2016 kw;Wk; 2017 Mz;L njhif rjtPjj;jpy;
2016 2017
epfu tpw;gid 100 100
tpw;gid mftpiy 75 75
nkhj;j yhgk; 25 25
,af;f nryTfs; 2.50 2
epu;thf nryTfs; 3.75 4
tpw;gid nryTfs;
nkhj;j ,af;f nryTfs; 6.25 6
,af;f yhgk; 18.75 19
292
Nkw;$wpa mwpf;ifapid ghu;f;Fk; nghOJ mWjpahd
mbg;gilapy tpw;gid mftpiy njhifapy; cau;T njupe;jhYk;
mjd; mftpiyf;fhd rjtPjk; mNj 75% y; cs;sJ. ,jid
NghyNt epu;thf nrythdJ mWjpahf njhlu;e;J mNj epiy
,Uf;Fk; nghOJ tpw;gidapy; mjd; rjtPjk; Fiwe;Js;sJ
tpw;gid nryTfs; 0.25% cau;e;Js;sJ.
,it midj;Jk; epfu yhgj;jpy; 0.25 epfu cau;tpid
fhl;Lf;fpd;wJ. (mjhtJ 18.75% j;jpypUe;J 19%)
];NtNjrp epWkk; nghJ msT ,Ug;G epiy Fwpg;G

31 brk;gu; 2016 kw;Wk; 2017 Mz;bw;F njhif rjtPjj;jpy;
nrhj;Jf;fs; 100 100
eilKiw nrhj;J nuhf;fk; 7.70 9.21
fldhspfs; 15.38 190.74
ruf;F 15.38 19.74
nkhj;j eilKiw nrhj;Jf;fs; 38.46 48.69
epiy nrhj;Jf;fs; 23.07 17.76
fl;blk; 23.07 17.76
,ae;jpuk; 23.07 17.76
miwfyd; 7.70 9.21
nkhj;j epiy nrhj;Jf;fs; 61.54 6.68
nkhj;j nrhj;Jf;fs; 61.54 51.31
eilKiw nghUg;Gfs; 100 100
nrYj;jw;Fupa cz;bay; 3.84 4.93
rpy;yiu fldpe;Njhu; 11.54 13.16
nkhj;j eilKiw nghUg;Gfs; 7.69 9.86
293
ePz;l fhy nghUg;Gfs;
6% fldPl;L gj;jpuq;fs; 7.69 9.86
Kjy; kw;Wk; xJf;fPLfs;
6% Kd;Dupik gq;F Kjy; 23.10 19.72
Neu;ik gq;F Kjy 30.26 26.32
xJf;fPLfs; 15.38 16.15
nkhj;j gq;Fjhuu; epjp 69.24 62.15
nkhj;j nghUg;G kw;Wk; Kjy; 100 100
6.2.3. Nghf;F tpOf;fhL Kiw
gy Mz;ila epjp epiy mwf;iffis xg;G Nehf;Fk;

epjpfs; fUtp Nghf;F tpOf;fhL msitfs; ,k;Kiwapy; xU
Fwpg;gpl;l Mz;il mkg;gil Mz;lhff; nfhs;s Ntz;Lk;. me;j
Mz;bd; xt;nthU ,dj;jpd; kjpg;Gk; Vida Mz;Lfspd;
kjpg;gpypUe;J vt;tsT tpOf;fhL cau;e;J my;yJ jho;e;J
nry;fpd;wJ vd;gij thapyhf ntspg;gLj;Jk; epjpf; fUtpNa
tpfpjg; Nghf;F msitfs; vdg;gLk;. tof;fkhf mbg;gil Mz;L
xU Fwpg;gpl;l fhy tupirapy; cs;s Mz;bd; Muk;g Mz;ilNa
mbg;gil Mz;lhf vLj;Jf; nfhs;stNj tof;fk;. vdpDk;
,ilapy; ,Uf;Fk; Mz;bd; xd;iw mbg;gil Mz;lhf vLj;Jf;
nfhs;tjpy; jil ,y;iy> mbg;gil Mz;lhf vLj;Jf; nfhz;l
Mz;bd; ,Ug;G epiy mwpf;if kw;Wk; tUtha; fzf;fpy; cs;s
xt;nthU ,dj;ijAk; 100 vd nfhs;s Ntz;Lk;. me;j Fwpg;gpl;l
,dj;ij kw;w Mz;bd; epjp epiy mwpf;iffSld; xg;gpl;L
mbg;gil Mz;bypUe;J ,ju Mz;Lfspy; me;j ,dj;jpd; Nghf;F
cau;e;J nry;fpwjh my;yJ Fiwe;J tUfpwNjh my;yJ
epiyahf ,Uf;fpwjh vd czuKbAk;.
Nghf;F tpOf;fhL msT vd;gJ xU vspikahd fUtp

gy;NtW ,dq;fis mjDila KO njhifapy; xg;gpl;L
ghu;g;gjw;F gjpyhf tpOf;fhl;L tbtpy; xg;gpl;L ghu;g;gJ vspJ.
NkYk; epjpepiy mwpf;ifapy; fhzg;gLk; xt;nthU ,dq;fspd;;
tpfpjg; Nghf;F msit fzf;fpLtJ eilKiw ,y;iy. khwhf
rpW Fwpg;gpl;l tUtha;> nryT> yhgk;> nrhj;J kw;Wk; nghWg;G
,dq;fdy;fSf;F kl;Lk; mwd; Nghf;if czu ,f;fUtpia
ifahstJ rhy rpwe;jJ.
294
Nghf;F tpOf;fhl;bid fzf;fpLk;NghJ nfhs;s Ntz;oa
fUj;Jf;fs;
1. xg;G nehf;Fk; fhyq;fs; KOikf;Fk; xNu fzf;fpapay;

nfhs;iffs; (Accounting principally) gpd;gw;wg;gl;L ,Uf;f
Ntz;Lk;. ,y;iyNay; xg;gply; NtWgl;l nghUis nfhLf;Fk;.
2 mbg;gil Mz;il ftdkhf Nju;T nra;a Ntz;Lk;. me;j

Mz;by; mrhjhuzkhd epfo;Tfs; eilngw;W ,Ue;jpUf;ff;
$lhJ mJ ,ay;ghd Mz;lhf ,Ue;jpUf;f Ntz;Lk;.
3. xd;Wf;F vd;W neUq;fpa njhlu;;Gs;s ,dq;fSf;F kl;LNk

Nghf;F tpOf;fhL Kiwia gad;gLj;j Ntz;Lk;.
4. tpfpjfq;fisNa gpuhjhikahff; nfhz;L xg;G

Nehf;fpdhYk; rk;ke;jg;gl;l ,dy;fspd; KOj; njhifiaAk;
rpyNeuq;fspy; xg;gpl;L ghu;g;gJ ey;yJ.
cjhuzkhf xU Fwpg;gpl;l nryT &.100 ypUe;J &.200 f;F

cau;e;jhy; mJ 100 tpOf;fhL cau;e;jJ vd nghUs;.
,y;yhns ,d;ndhU nryT
&.10>000 ypUe;J &.15>000 w;F cau;e;Js;sJ ,e;j ,uz;L

nryTfspYk; cs;s njhif msit xg;gpl;lhy;> cz;ik
epiyia czuyhk;. 100 tpOf;fhL cau;e;j nrytpd; njhif
mstpy; kpf nrhw;gkhdJ. Mdhy; 50 tpOf;fhL cyu;e;j nrytpd;
njhif fdprkhdJ. ,t;thW tpfpjg; Nghf;F kl;Lk; itj;J
xg;gpl;lhy; rpy rkaq;fspy; Iag;ghL voyhk;.
cjhuzkhf fldpd; msT &. 20>000 ypUe;J &. 40>000 tiu

cau;e;jhy;> mjd; tpfpj msT 100 tpOf;fhL> Neu;ikg; gq;Ffs;
& 1>00>000 ypUe;J &. 1>50>000 cau;e;jhy; mjd; tpfpjk; 50
tpOf;fhL> ,e;epiyapy; fld; msT 100 rjtpfpjk; cau;e;J
tpl;lJ Mdhy; %yjdj;jpy; msT 50 tpOf;fhL kl;LNk
cau;e;Js;sJ vd kPjp mika Ntz;bajpy;iy. vdNt rpy
Neuq;fspy; ,dq;;fspd; KO njhifia xg;gpl;L cz;ik
epiyia czu;tJ rpwe;jJ.
5. NkYk; elg;ghz;bd; gy;NtW ,dq;;fspd; tpiythrp

Vw;wj;jho;tpw;F Vw;wgb mtw;iw rup nra;j gpd; tpfpj Nghf;F
fUtpapd; %yk; xg;gply; ey;yJ. cjhuzkhf 2000 k; Mz;by;
tpiythrp 100 tpOf;fhL 2007 k; Mz;ilf; fhl;bYk; cau;e;J
fhzg;gl;lhy; 2008 k; Mz;bd; tpw;gid 2007 fhl;bYk; 60
295
tpOf;fhL cau;e;J tpl;lJ vd kdepiwT mila
KbahJ. fhuzk; ,e;j cau;T tpiythrp Vw;wj;jho;thy;
Vw;gl;l epfo;T.
vLj;Jf;fhl;L 6.3
fPo;tUk; fhkNjD epWkj;jpd; 31.brk;gu; 2012 Kjy; 31

brk;gu; 2013 f;fhd ,Ug;G epiy Fwpg;gpd; nrhj;J rhu;e;j
tptuq;fspypUe;J 2012 id mbg;gil Mz;lhf nfhz;L Nghf;F
rjtPj;jpid fzf;fpLf & Mapuq;fspy;
nrhj;J 2012 2013 2014 2015
nuhf;fk; 100 120 80 140
fldhsp 200 250 325 400
tu;j;jf ruf;F 300 400 350 500
,ju eil Kiw nrhj;J 50 75 125 150
epyk; 400 500 500 500
fl;blk; 800 1000 1200 1500
,ae;jpuk; 1000 1000 1200 1500
2850 3345 3780 4690
31 brk;gu; 2012 - 2013 f;fhd xg;G Nehf;F ,Ug;G epiy Fwpg;G

brk;gu; 31 & Mapuj;jpy; Nghf;F rjtPjk;
nrhj;Jf;fs; 2012 2013 2014 2015 2012 2013 2014 2015

eilKiw 100 120 80 140 100 120 83 140
nrhj;Jf;fs;
nuhf;fk;
fldhsp 200 250 325 400 100 125 163 200
tu;j;jf 300 400 350 500 100 133 117 167
ruf;F
,ju 50 75 125 150 100 150 250 300
eilKiw
nrhj;J
296
nrhj;Jf;fs; 650 845 180 1190 100 129 135 183
epiy 400 500 500 500 100 125 125 125
nrhj;Jf;fs;;
epyk;
fl;blk; 800 1000 1200 1500 100 125 150 125
,ae;jpuk; 1000 1000 1200 1500 100 100 120 150
nrhj;Jf;fs; 2>200 2>500 2>900 3>500 100 114 132 159
mlf;fk;> msT kw;Wk; ,yhgk; gFg;gha;T ,yhgj;J jpl;lkplypw;F

cjTfpd;wJ. Nkw;$wpa %d;W fhuzpfl;fpilahd cwTKiwia
,t; Ma;T njuptpf;fpwJ.
,uz;L fhuzpfl;fpilapyhd fzpj ,ay; uPjpahd cwT

Kiwfis tpfpj Ma;tpd; %yk; fzf;fpl cjTk;. tpfpjg;
Nghf;F msitfs; gy;NtW Mz;Lfspd; epjp epiy mwpf;iffis
xg;gp;l;l Fwpg;gpl;l rpy ,zq;fspd; Nghf;if czu cjTfpwJ.
,k;Kiwapy; xU Fwpg;gpl;l xU Mz;il mbg;gil Mz;lhff;
nfhz;L me;j Mz;bd; gy ,dq;fspy; xt;nthd;iwAk; 100 vd;W
nfhz;L mjpypUe;J ,d;dy;fSf;fhd cwT Kiwia tpOf;fhL
tbtpy; ntspg;gLJ;jg;gLfpwJ.
6.2.4. epjp xl;l my;yJ elkhl;l gFg;gha;T
epjp xl;l mwpf;if eil Kjypy; cs;s khUjy;fis

njuptpf;fpd;wJ. epjp vt;tpopfspy; cs; te;jJ kw;W vJ vg;ngw;w
topfspy; gad;gLj;jg;gl;lJ vd;gij ,t; mwpf;if fhl;LfpwJ.
ve;j xU epWkj;jpy; FUjpahf tpsf;fq;fs; ,e;j El;gj;ij vg;go

ifahs;tJ vd;gij gpd;tUk; ghly;fs; gbf;fyhk;.
epjp xl;l (m) elkhl;l mwpf;if epjp gFg;gha;T

epGzu;fshy; fld; ey;Fk; epWtzu;fshYk; kw;Wk; epjp
Nkyhdu;fSf;Fk; ngUksT gad;gLk; xU Kf;fpa gFg;gha;T
fUtp vd;why; kpifahfhJ. epjpepiy mwpf;if xU Fwpg;gpl;l
Mz;bd; epjp epiyia xU Fwpg;gpl;l ehspy; kl;Lk; fhl;Lk; xU
mwpf;if. me;j Mz;bd; ,ilapy; ele;j gy;NtW epfo;Tfisf;
fhl;lhj FiwghL mjpy; cs;sJ. cjhuzkhf xU Fwpg;gpl;l
Mz;bd; & 2 yl;rk; fld; ngw;W mjid me;j Mz;bNy
mioj;J tpl;lhy; mjid ,Ug;G epiy Fwpg;G vLj;J fhl;lhJ.
epjp gFg;gha;T ty;Yeu;fSf;F me;j fld; Vd; thq;fg;gl;lJ
297
vg;go miof;fg;gl;lJ vd;W vOk; tpdhf;fSf;F ,Ug;G epiy
Fwpg;G tpil juhJ.
,e;j Fiwia eptu;j;jpf;Fk; fUtpia epjp Xl;l mwpf;if

,y; mwpf;if eilKjypy; Vw;gl;l khw;wj;ij Jy;ypakhf
vLj;Jf; fhl;Lk; fUtp> eilKjy; vy;nyw;w topfspy;
jpul;lg;gl;lJ mJ vy;nye;j Nehf;fj;jpw;F gad;gLj;jg;gl;lJ
vd;gij ntspf;fhl;Lj; jd;ik gilj;jy;. mjhtJ ,Ug;G epiyf;
Fwpg;gpd; kpd;Gyk; eilngw;w epfo;Tfis ntspapy; nfhz;L te;J
fhl;lf; $baJ eilKjy;
6.2.5 mlf;fk; msT kw;Wk; ,yhg gFg;gha;T
mlf;f msT ,yhg gFg;gha;T ,yhgj;ij jpl;lkpLtjpy;

Kf;fpa gq;fhw;WfpwJ mlf;f nryT cw;gj;jp tpw;gid msTfs;
,yhgk; ,tw;wpw;F ,ilapy; cs;s cwit ntspg;gLj;Jk; fUtp
,f;fUtp epjp rhu; KbT vLg;gjw;F Kf;fpakhf cjTfpwJ.
mjhtJ vt;tsT tpw;gid nra;jhy; ,yhgk; kw;Wk; el;lk;
,y;yhky; ghJfhg;ghf ,Uf;f KbAk;. cw;gj;jpapy; Vw;gLk;
khw;wk; ,yhgj;jpy; vd;d tpisTfis Vw;gLj;Jk; jhf;fj;ij
Vw;gLj;Jk;> mlf;if nry;y Vw;gLk; khw;wk; ,yhgj;jpy; vg;gb
jhf;fj;ij Vw;gLj;jp vt;tsT cw;gj;jp nra;J tpw;gid nra;jhy;
rkepiyg; Gs;spia <l;lyhk; vd;gJ Nghd;w Nfs;tpfSf;F
tpilaspf;Fk; fUtp> ,f; fUtpia vg;gb cgNahfpf;fyhk;
vd;gij myF 12 y; ghu;g;Nghk;.
6.2.6 tpfpj myF Ma;T
,uz;L fzf;fpay; fhuzpfl;F ,ilapyhd fzpj ,ay; uPjpahd

cwit njsptpd; fUtp tpfpj Ma;T vd;W ngau;. fzf;fpay;
tpfpjk; vd;gJ xd;Wld; xd;W ,ize;J ,U njhiffspd;
cwTKiwapid fzf;F nkhopapy; njuptpg;gjhFk;. ,j;njhiffs;
mtrpak; njhlu;Gilajhf ,Uf;f Ntz;Lk;. mjhtJ elg;G
nrhj;J> elg;G nghUg;G> ,yhgk; kw;Wk; el;lk; ,d;Dk; ,it
Nghd;W ,jd; tpsf;fg;ghlk; myF 7 y; cs;sJ.
gbj;jy; gyid tiuf
1. nghJ kl;l epjp mwpf;ifia itj;J gy;NtW

Mz;Lfl;fhd xg;gpl Kbahj Fiw vg;gb Nghf;fg; gLfpwJ?
2. tfpHg; Nghf;F mstpy; vjid 100 vd nfhs;s Ntz;Lk;?
298
3. tpfpj xU Fwpg;gpl;l fhyf;fl;lj;jpy; xU epWkj;jpd; epjp
epiyapy; Vw;gl;l khw;wj;ij ntspg;gLj;Jk; fUtpapd; ngau;
vd;d
tpilfs; :
6.3 nghJkl;l mwpf;if xU Fwpg;gpl;l ,dk; gy;NtW Mz;Lfshy;

vg;gog;gl;l Nghf;if nfhz;Ls;sJ vd;gij njuptpf;fhJ xt;nthU
,dKk; me;j Mz;by; Vw;gl;l xU nghJ ,dj;Jld; njhlu;e;J
gLj;jg;gl;L ghu;f;fg;gLfpwJ. ,e;j mwpf;if xU Mz;bw;Fs;
epfo;e;j epfo;Tfs; kl;Lk; mspf;f gad;gLk;; fUtp. gy Mz;L
mwpf;iffis gLf;if thl;ly; mspf;f gad;glhJ.
tpfpj Nghf;F msit Kyk; mbg;gil Mz;by; cs;s xt;nthU

,dy;fspYk; vdf; nfhz;L me;j ,dj;ij gpw Mz;L ,dy;fspd;
tpOf;fhl;Lld; Vw;gly; Ntz;Lk;.
6.4 ghlr;RUf;fk; :
epjpapay; Ma;thsu;fs; fPo;tUk; Ma;T Kiwfspy; VNjDk;

xd;wpid jq;fs; epWkj;jpw;fhf VNjDk; xd;wpid jq;fs;
epWkj;jpw;fhf cgNahfg; gLj;Jfpd;wdu;. mitahtd. xg;GNehf;F
epjpapay; Ma;T> rup rk epjpapay; Ma;T> Nghf;F tpfpjk;> epjp el
khl;l mwpf;if> nuhf;f elkhl;l mwpf;if mftpiy> msT
kw;Wk; ,yhg Ma;T kw;Wk; tpfpj Ma;T Mfpad.
xg;G Nehf;F epjp epiy mwpf;ifahdJ epjpapay;

mwpf;ifapy; cs;s xt;nthU njhifapidAk; xg;gpl;L Ma;T
nra;tjhFk;.
nghJ msT epjpapy; Ma;T vd;gJ tpw;gid njhifapid

100 vd nfhz;L midj;J njhiffSk; ,jDld; xg;gpl;L
rjtPjj;jpy; ntspg;gLj;jg; gLfpd;wJ.
Nghf;F tpfpj Ma;T vd;gJ epWkk; jdJ Kd;Ndw;wj;jpid

gy Mz;LfSld; xg;gpl;L rjtPjj;jpy; njuptpf;fpd;wJ. ,jw;F
mbg;gil Mz;lhf Xu; Mz;L jPu;khdpf;fg;gl;L mjDld; xg;gpl;L
ghu;f;fg; gLfpd;wJ.
epjp elkhl;l mwpf;if vd;gJ eilKiw Kjy; khw;w

epiyapid njuptpf;fpd;wJ. ,jd; %yk; epjp %yk; kw;Wk; mjd;
gad;ghLfis mwpa ,ay;fpd;wJ.
299
mftpiy msT yhg Ma;T vd;gJ ,yhg jpl;lkplypy;
Kf;fpa gq;fpid tfpf;fpd;wJ ,D mftpiy> cw;gj;jp
msT> tpw;gid kw;Wk; ,yhgj;jpw;fpilNaahd cwT
Kiwapid njupTg;gLj;Jfpd;wJ.
fzf;fpay; tpfpjkhdJ ,U fzf;fpay;

njhiffSf;fpilNaahd fzf;fpay; cwT Kiwapid
tpsf;Ffpd;wJ.
6.5 Kf;fpa nrhw;nrhlu; (m) mUQ;nrhw;nghUs; :
Rl;lNuhjp vz;
mbg;gil Mz;bd; (m) mbg;gil kjpg;gpypUe;J nghUspd; tpiy

(m) msT ve;j mstpw;F khWgl;L cs;sJ vd;gij
Rl;bf;fhl;lLk;; vz;
eilKjy;
epWkj;jpd; eilKiw nray;jpwd;> nghWg;GfSf;Fk; ,ilapyhd

NtWghNl eilKjyhFk;
6.6 Ra kjPg;gPl;L tpdhf;fs; kw;Wk; gaw;rp tpdhf;fs; (m)

FW tpdhf;fs;
1. xd;wpw;Fk; Nkw;gl;l Mz;bd; tptuq;fis Ma;T nra;a

gad;gLj;jg;gLk; epjp rhu; fUtpfis Fwpg;gpLf
2. Nghf;F tpOf;fhl;L Kiwapd; gad;ghLfisf; $Wf
3. nuhf;f xl;l mwpf;if vd;why; vd;d
4. mlf;fk; msT kw;Wk; ,yhgk; gFg;gha;T gw;wpf; $Wf
(M) ePz;l tpdhf;fs;
1. xg;gpl;L epjp mwpf;if vd;w fUtpia $wp mjd;

gad;ghl;il Fwpg;gpLf
2. nghJkl;l mwpf;ifia gw;wp RUf;fp tiuf mjd;

gad;ghl;bidf; $Wf
300
3. epjp xl;l mwpf;if xU Fwpg;gpl;l fhyf;fl;lj;jpy; epjp
epiyapy; Vw;gl;l khw;wj;ij njuptpf;fpwJ tpsf;Ff
4. Nghf;F tpOf;fhLfs; fzf;fpd; NghJ fUj;jpidf; nfhs;s

Ntz;ba fhuzpfs; ahit?


Kalyani Publishers.

301
myF 7
tpfpj Ma;T
mikg;G
7.0 mwpKfk;
7.1 Fwpf;Nfhs;
7.2 tpfpjq;fspd; ghFghL
7.3 ,yhg tpfpjq;fs;
7.4 ,af;f tpfpjq;fs;
7.5 epjpapay; (fzf;fpay;) tpfpjq;fs;
7.6 tpfpj Ma;tpd; cgNahfq;fSk; FiwghLfSk;
7.6.1 tpfpj Ma;tpd; FiwghLfs;
7.7 tpfpj fzf;fpLif
7.8 jq;fs; Kd;Ndw;wj;jpid Nrhjid nra;tjw;fhd
tpdhf;fSf;fhd tpilfs;
7.9 njhFg;G
7.11 RaghpNrhjid tpdhf;fs; kw;Wk; gapw;rpfs;
7.0 mwpKfk;
,e;j myfpy; ePtPh; tpfpj Ma;it gw;wp

mwpag;Nghfpd;wPh;fs;. xU epWkj;jpd; epjp epiy mwpf;ifapy;
cs;s fzf;fpay; rhh;e;j tptuq;fis Ma;Tnra;Ak; KiwNa
tpfpj Ma;T vdg;gLfpd;wJ. xU epWkj;jpd; gy;NtW ,af;f
kw;Wk; epjpapay; rhh;e;j eltbf;iffshd jpwik> ePh;k epiy>
,yhg jd;ik kw;Wk; fld;jPh;T jpwd; kjpg;gPL nra;tjw;fk; tpfpj
Ma;T cgNahfkhf cs;sJ. Elg;G fhy kw;Wk; Kd;dhy;
epjpepiy mwpf;iffspy; cs;s tptuq;fis nfhz;L xU
epWkj;jpd; ,af;fjpwd; kw;Wk; epjp MNuhf;fpaj;jpid kjpg;gPL
nra;aTk; ,jd; %yk; ,ay;fpwJ. Tpfpjq;fs; %d;W Kf;fpa
gphpTfshf gphpf;fg;gLfpd;wd. mitahtd ,yhg tpfpjq;fs;>
tpw;WKjy; tpfpjq;fs;> kw;Wk; epjpapay; my;yJ fzf;fpay;
tpfpjq;fs;.
303
7.1 Fwpf;Nfhs;
,e;j myfpid ed;F gbj;jTld; cq;fshy; ,ay;tJ
x tpfpjq;fspd; tiffis tpthpj;jy;

x ,yhg tpfpjq;fspd; tiffis tpthjpj;jy;
x gy;NtW tpw;W Kjy; tpfpjq;fis tpthpj;jy;
x epjpapay; tpfpjq;fis Ma;T nra;jy;
x tpfpjq;fspd; cgNahfq;fs; kw;Wk; FiwghLfis
tpthjpj;jy;
7.2 tpfpjq;fspd; tifghL
Tpfpjq;fs; mjd; tifghl;bd;gb gy;NtW gphpTfshf

tifgLj;jg;gLfpd;wJ
ghuk;ghpa ghFghL:
Ghuk;ghpa ghFghl;bd;gb tpfpjq;fshdJ epjpepiy

mwpf;iffis mbg;gilahf nfhz;L tifgLj;jg;gLfpd;wJ.
vdNt epjpepiy mwpf;ifapd;gb tpfpjq;fis fPo;tUkhW
tifgLj;jyhk;.
1. ,yhg kw;Wk; el;l fzf;F tpfpjq;fs; mjhtJ ,yhg

el;l fzf;F mwpf;ifapy; cs;s tptuq;fis nfhz;L
fzf;fplg;gLk; tpfpjq;fs; c.k;.> ,yhg tpfpjk; kw;Wk; ruf;F
tpw;WKjy; tpfpjk;.
2. ,Ug;GepiyFwpg;G tpfpjq;fs;. mjhtJ ,Ug;Gepiy
Fwpg;gpypUf;Fk; tptuq;fis nfhz;L fzf;fplg;gLk; tpfpjq;fs;
c.k;.> fld; tpfpjk; kw;Wk; fld; kw;Wk; gq;F tpfpjk;.
3. Fyg;G tpfpjq;fs; my;yJ ,il mwpf;if tpfpjq;fs;.
mjhtJ ,yhg kw;Wk; el;l fzf;F kw;Wk; ,Ug;Gepiy
Fwpg;gpypUe;J KiwNa xt;nthU vz;zpf;ifia nfhz;L
tpfpjkhdJ mikf;fg;gLfpd;wJ. c.k;.> epiy nrhj;J tpw;WKjy;
tpfpjk;> xl;Lnkhj;j ,yhg tpfpjk;.
nray;ghl;L ghFghL:
,Ug;GepiyFwpg;G mwpf;if kw;Wk; tUkhd mwpf;if

Mfpa ,uz;bidAk; jdpj;jdpNa Ma;T nra;a ,ayhjjhy;
ghuk;ghpa KiwahdJ gz;glhj kw;Wk; eilKiwf;F xt;thj
Kiwahf fUjg;gLfpd;wJ. xU epWkj;jpd; ,yhgj;jd;ik kw;Wk;
epjp MNuhf;fpaj;jpid Ma;T nra;a ,U mwpf;if tptuq;fSk;
304
mtrpakhf fUjg;gLfpd;wJ. epjpepiy Ma;tpy; tpfpjq;fs;
Kf;fpa fUtpahf ,Ug;gjhy; mit gad;ghl;L mbg;gilapy;
fPo;tUkhW tifg;gLj;jg;gLfpd;wJ.
1. ,yhg jd;ik tpfpjq;fs;

2. Tpw;WKjy;p tpfpjq;fs;
3. Epjpapay; tpfpjq;fs;
fPo;tUk; gf;fq;fspy; Nkw;fz;Ls;s tpfpjghFghLfspd;

jiyg;Gfis xt;nthd;whf fhzyhk;.
7.3 ,yhgj;jd;ik tpfpjq;fs;
xU njhopy; epWtdk; vt;thW jpwikahf ,aq;Ffpd;wJ

vd;gjw;F mjd; ,yhgjd;ikNa xU FwpaPlhFk;. Nkhrkhd
,af;f eltbf;ifapd; tpisthf epWk tpw;gidAk; ,yhgKk;
ghjpf;fg;gLfpd;wJ. NkYk; Fiwthd ,yhgj;jd;ikahdJ nryT
fl;Lghl;bd; FiwghL fhuzkhf Vw;gLfpd;wJ. tq;fpfs;>
epjpepWkq;fs; kw;Wk; fldPe;Njhh; ,yhg tpfpjq;fis FwpaPlhf
nfhz;L epWkkhdJ NghJkhd msT tUkhdj;jpid <;lb mjd;
%yk; flDf;Fz;lhd tl;b nrYj;jTk; ,Wjpahf ngw;w flid
nrYj;jTk; ,aYkh vd fzpf;fpd;wJ. NkYk; KjyPl;lhsh;fs;
jhq;fs; <LgLj;jpa Kjy; kPjhd tUthapid fzpf;f epWk
,yhgj;jpid mwpa tpUk;Gfpd;wdh;. fPo;tUtd Kf;fpa
,yhgj;jd;ik tpfpjq;fshFk;.
Xl;Lnkhj;j ,yhg tpfpjk;
,t;tpfpjk; KjyPL kPjhd tUkhdk; vd;Wk;

miof;fg;gLfpd;wJ. ,J njhopypy; <LgLj;jpa nkhj;j Kjy;
kPjhd tutpid rjtPjj;jpy; Fwpf;fpd;wJ. fPo;tUk; R+j;jpuj;jpd;
%yk; ,jd; tpfpjj;jpid mwpayhk;.
,af;f ,yhgk;
ൌ ‫ͲͲͳݔ‬
<LgLj;jpa Kjy;
<LgLj;jpa Kjy; vDk; gjj;jpid gy;NtW fzf;fhsh;fs;

gy;NtW tpjkhf nghUSzh;j;Jfpd;wdh;. mtw;wpy; fPo;tUtd rpy
Kf;fpa nghUs;fs; MFk;.
1. Epiy nrhj;Jf;fspd; nkhj;j $l;;Lj;njhif
gq;F Kjy; + xJf;fPLfs; kw;Wk; cghpfs; + ePzl

; fhy fld; -
305
2. epWkj;jpy; <LgLj;jpa ePz;lfhy epjpapd; nkhj;j $l;Lj;
njhif
(njhopy;rhuh nrhj;Jfs; + fw;gid nrhj;Jfs
nghJthf Nkyhz;ik fzf;fpay; NkNy cs;s %d;whtjhf

Fwpg;gplg;gl;Ls;s nghUs;gbNa <LgLj;jg;gl;l Kjypd; fUj;J
Vw;fg;gLfpd;wJ.
tl;b kw;Wk; thpf;F Kd; cs;s ,yhgNk ,af;f

,yhgj;jpd; nghUshFk; tl;b vd;why; ePz;lfhy flDf;Fz;lhd
tl;b MFk;. ,af;f ,yhgj;jpid fzf;fpLk;NghJ FWfpa fhy
flDf;Fz;lhd tl;bapid fopj;Jnfhs;s Ntz;Lk;. th;j;jfk;rhuh
tUthahd murhq;f gj;jpuq;fs; kPjhd tl;b my;yJ th;j;jfk;
rhuh el;lk; my;yJ nryTfshd jPapdhy; Vw;gl;l el;lk; kw;Wk;
,itNghd;W cs;stw;wpidAk; fzf;fpypUe;J jtph;f;fNtz;Lk;.
fPo;tUk; vLj;Jf;fhl;bypUe;J KjyPl;bd; kPjhd tUghapid

fzf;fpLk; Kiwapid mwpayhk;.
vLj;Jf;fhl;L 7.1
mD tpw;gid jdpahh; epWkj;jpd; tUtha; kw;Wk;

,Ug;Gepiy mwpf;ifapypUe;J vLf;fg;gl;l tptuq;fspypUe;J
nkhj;j <LgLj;jpa Kjy; kPjhd tUthapid fzf;fpLf.
tptuk; ` tptuk;
epiy nrhj;Jfs; 4>50>000 xJf;fPL
elg;G nrhj;Jfs; 1>50>000 fldPl;L gj;jpuk;
murhq;f gj;jpu KjyPL 1>00>000 KjyPl;bd; kPjhd tl;b
tpw;gid 5>00>000 fldPl;Lg;gj;jpuq;fs; kPjhd

tl;b 10%
tpw;gid mf tpiy 3>00>000
50% thp epfu ,yhgj;jpy;
gq;F Kjy; 2>00>000 xJf;fg;gLfpd;wJ
10% Kd;Dhpik 1>00>000

gq;Ffs;
306
tpil:
<LgLj;jpa Kjy; kPjhd tUthapid fzf;fpLtjw;F

Kd;ghf epWkj;jpd; ,yhg my;yJ el;l fzf;F kw;Wk;
,Ug;G epiyf; Fwpg;gpid jahhpg;gJ rhpahdjhf ,Uf;Fk;.
mD tpw;gid jdpahh; epWkj;jpd; ,yhg el;l fzf;F
tptuk; ` tptuk; `
tpw;gid mftpiy 3>00>000 tpw;gid 5>00>000
fld; gj;jpuk; kPjhd 10>000 KjyPl;bd; kPjhd 10>000

tl;b tUtha;
1>00>000
thpf;fhd xJf;fPL
1>00>000
thpf;F gpd; epfu
,yhgk;
5>10>000 5>10>000
mD tpw;gid jdpahh; epWkj;jpd; …. ehsd;wa ,Ug;G

epiyf;Fwpg;G
Neh;ikg; gq;F Kjy; 1>00>000 epiyr; nrhj;Jfs; 4>50>000
10% Kd;Dhpikg;gq;F 2>00>000 elg;Gr; nrhj;Jfs; 1>50>000

Kjy;
1>00>000 murhq;f 1>00>000
xJf;fPLfs; gj;jpuq;fs; kPjhd
1>00>000 KjyPL
10% fldPl;L
gj;jpuq;fs; 1>00>000
,yhg el;l fzf;F 1>00>000
thpf;fhd xJf;fPL
7>00>000 7>00>000
307
<LgLj;jpa Kjy; kPjhd tUtha;
tl;b kw;Wk; thpf;F Kd; epfu ,yhgk;
ൌ ‫ͲͲͳݔ‬
nkhj;j <LgLj;jpa Kjy;
2>00>000
ൌ ‫ͲͲͳݔ‬
5>00>000
= 40%
epfu ,af;f ,yhgk; = epfu ,yhgk; + thp xJf;F – Kjy;

kPJ tUtha;+ fld; gj;jpuq;fs; kPJ tl;b = 4,50,000
+1,50,000 – 1,00,000 =5,00,000
nkhj;j <LgLj;jpa Kjy; = gq;F Kjy; + xJf;fPLfs; +

fldPl;Lgj;jpuq;fs; + ,yhg el;l fzf;F ,Ug;G – murhq;f
gj;jpuq;fs; kPjhd KjyPL
= 3,00,000 + 1,00,000 + 1,00,000 + 1,00,000 – 1,00,000
=5,00,000
Kjy; kPjhd tUthahdJ gy;NtW tUthapid fzf;fpLk;NghJ

NjitgLfpd;wJ. ,t;thW fzf;fplg;gLk; tpfpjq;fs; fPo;tUkhW.
(i) gq;Fjhuh; epjp kPjhd tUtha;

gq;Fjhuh; rhh;gpypUe;J epWkj;jpd; ,yhgj;jd;ikapid
fzf;fplNtz;Lkhdhy; mjid fPo;tUkh|W fzf;fplNtz;Lk;.
tl;b kw;Wk; thpf;F gpd; epfu ,yhgk;
ൌ ‫ͲͲͳݔ‬
gq;Fjhuh; epjp
<LgLj;jpa Kjy; kPjhd tUthapid fzf;fpLtjw;F epfu

,yhgk; vd;gjid tl;b kw;Wk; thpf;F gpd; cs;s epfu
tUthapid vLj;Jnfhs;s Ntz;Lk;. Vndd;why; gq;Fjhuh;fSf;F
epfu ,af;fkpy;yh tUtha; cs;gl cs;s thpf;F gpd; cs;s
nkhj;j tUthapid ngWtjw;fhf mjpf Mh;tk; nrYj;Jfpd;wdh;.
(mjhtJ ,af;fkpy;yh tUtha; - ,af;fkpy;yh nryTfs;).
Nkw;fz;l cjhuzk; 7.1d;gb gq;Fjhuh; epjp kPjhd

tUtha; fPo;tUkhW fzf;fplg;gLfpd;wJ.
ͳǡͲͲǡͲͲͲ
‫ ͲͲͳݔ‬ൌ ʹͲΨ
ͷǡͲͲǡͲͲͲ
308
(i) Neh;ik gq;Fjhuh; epjp kPjhd tUtha;
Neh;ik gq;Fjhuh; rhh;gpypUe;J,yhg jd;ikapid Nehf;Fk;NghJ

Kd;Dhpik gq;Fjhuh;fSf;fhd gq;fhjhaj;jpid fzf;fpy;
nfhs;sNtz;Lk;. Neh;ik gq;Fjhuh; epjp kPjhd tUtha;
fPo;tUkhW fzf;fplg;gLfpd;wJ.
tl;b, thp kw;Wk; Kd;Dhpik gq;fhjhaj;jpw;F gpd; epfu ,yhgk;

ൌ ‫ͲͲͳݔ‬
Neh;ik gq;Fjhuh; epjp
Nkw;fz;l cjhuzk; 7.1apd; gb Neh;ik gq;Fjhuh;
epjp kPjhd tUtha; fPo;tUkhW fzf;fplg;gLfpd;wJ.
ͻͲǡͲͲͲ
ൌ ‫ ͲͲͳݔ‬ൌ ʹ͵Ψ
͵ǡͻͲǡͲͲͲ
nkhj;j nrhj;J kPjhd tUtha; ,e;j tpfpjkhdJ
nkhj;j nrhj;Jfs; kPjhd cw;gj;jp jpwid mwpa
cgNahfg;gLj;jgLfpd;wJ.
,jid fzf;fpl fPo;tUk; %d;W Kiwfs; cs;sd.
thpf;F gpd; epfu ,yhgk;

ൌ ‫ͲͲͳݔ‬
nkhj;j nrhj;Jfs;
cjhuzk; 7.1apd; gb ,t;tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ
ͳǡͲͲǡͲͲͲ
ൌ ‫ ͲͲͳݔ‬ൌ ͳͶǤʹͻΨ
͹ǡͲͲǡͲͲͲ
(M)
thpf;F gpd; epfu ,yhgk;

ൌ ‫ͲͲͳݔ‬
nkhj;j nrhj;Jfs;
cjhuzk; 7.1d;gb ,t;tpfpjk; fPo;tUkhW

fzf;fplg;gLfpd;wJ.
ͳǡͲͲǡͲͲͲ ൅ ͳͲǡͲͲͲ
ൌ ‫ ͲͲͳݔ‬ൌ ͳͷǤ͹ͳΨ
͹ǡͲͲǡͲͲͲ
309
epWkj;jpw;F Njitahd nrhj;Jfis nfhs;Kjy; nra;tjw;F
KjyPl;lhsh;fs; kw;Wk; fldPe;Njhh; %yk; jpul;lg;gLtjhy;
tl;bqpid ,t;tpfpjj;jpy; Nrh;f;fgLfpd;wJ. nkhj;j nrhj;J kPjhd
tUkhdj;jpid fzf;fpLtjd; Kf;fpa Nehf;fk; ahnjdpy;
epWkj;jpw;fhf jpul;ba epjpahdJ vt;tpjk; jpwikahf
<LgLj;jg;gl;Ls;sd vd;gjid mwpaNt MFk;. vdNt ,jpy;
tl;bapid fzf;fpy; Nrh;g;gJ kpf mtrpakhFk;. fw;gid
nrhj;Jfs; vd;w gjj;jpy; Kjd;ik nryTfs;> ,yhg el;l
fzf;fpd; gw;W ,Ug;G ,d;Dk; rpy mlq;Fk;. ,k;Kiwg;gb
nrhj;J kPjhd tUtha; fPo;tUkhW fzf;fplg;gLfpd;wJ.
thpf;F gpd; epfu ,yhgk; + tl;b

ൌ ‫ͲͲͳݔ‬
fw;gid nrhj;J ePq;fshf nkhj;j nrhj;Jfs;
(i) nkhj;j <LgLj;jpa Kjy; kPjhd tUtha;

nkhj;j <LgLj;jpa Kjy; vd;why; nkhj;j nrhj;Jfspd;
$l;Lj;njhif MFk; ,jw;fhd R+j;jpuk; fPo;tUkhW
; fhy kw;Wk; FWfpa fhyk; kPjhdJ –
tl;bf;F Kd; epfu ,yhgk; (ePzl
fhy mbg;gil fld;) kw;Wk; thp
ൌ ‫ͲͲͳݔ‬
nkhj;j <LgLj;jpa Kjy;
(mjhtJ epfu epiy nrhj;Jfs; + njhopypy; <LgLj;jpa elg;G nrhj;Jfs;)
Nkw;fz;l cjhuzk; 7.1d;gb nkhj;j <LgLj;jpa Kjy;

ʹǡͲͲǡͲͲͲ
ൌ ‫ ͲͲͳݔ‬ൌ ͵͵Ǥ͵Ψ
͸ǡͲͲǡͲͲͲ
gapw;rp Fwpg;G:
khzth;fs; Kjy; kPjhd tUthapid fzf;fpLk;NghJ epfu

,yhgk; kw;Wk; <LgLj;jpa Kjy; fzf;fpLtjw;fhf jhq;fs;
nfhz;Ls;s mDkhdq;fis njhptpf;FkhW
mwpTWj;jg;gLfpd;wdh;.
ruhrhp Kjy;
<LgLj;jpa Kjypd; (my;yJ nkhj;j nrhj;Jfs;) ,lj;jpy;

rpyh; ruhrhp <LgLj;jpa Kjiy (my;yJ ruhrhp nkhj;j
nrhj;Jfs;) vLj;Jnfhs;tJd;L. ruhrhp <LgLj;jpa Kjy; vd;gJ
fzf;fhd;bd; njhlf;f ruhrhp <LgLj;jpa KjYf;Fk; Mz;L
,Wjp ruhrhp <LgLj;jpa KjYf;Fk; cz;lhd ruhrhpahFk;.
Cjhuzk; 7.1 fzf;fpd;gb Mz;L njhlf;fj;jpy; <LgLj;jpa
310
Kjy; ` 4>50>000. MfNt KjyPl;bd; kPjhd tUtha; vd;gJ
fPo;tUkhW fzf;fplgLfpwJ.
<LgLj;jpa Kjy; kPJ tUtha;
tl;b kw;Wk; thpf;F Kd; epfu ,yhgk;

ൌ ‫ͲͲͳݔ‬
ruhrhp <LgLj;jpa Kjy;
ʹǡͲͲǡͲͲͲ
ൌ ‫ ͲͲͳݔ‬ൌ ͵͵Ǥ͵Ψ
ͳȀʹሺͷǡͲͲǡͲͲͲ ൅ ͶǡͷͲǡͲͲͲሻ
ʹǡͲͲǡͲͲͲ
ൌ ‫ ͲͲͳݔ‬ൌ ͶʹǤͳͳΨ
Ͷǡ͹ͷǡͲͲͲ
Nkw;fz;l ve;j Kiwg;gbAk; Kjy; kPjhd tUthapid

fzf;fpLk;NghJ mrhjhuz ,yhgk; kw;Wk; el;lq;fis epfu
,yhgj;jpypUe;J fopj;JtplNtz;Lk;.
Kjy; kPjhd tUtpapd; Kf;fpaj;Jtk;
Kjy kPjhd tUtha; vd;gJ epWkk; jdJ xt;nthU

myF Kjy; kPJk; <l;ba ,yhgj;jpid mstpLk; cj;jpahf
fUjg;gLfpd;wJ. Kjy;kPjhd tpistp vDk; gjKk; ,q;F
cgNahfg;gLj;jg;gLfpd;wJ. vdNt ,jid rhpahd fhy
,ilntspapy; fzf;fplNtz;Lk;. nghJthf ,yhgkhdJ xU
epWtdj;jpd;,af;f tpisthf fUjg;gLfpd;wJ. Kjy; kPjhd
tUtha; xU njhopypd; xl;Lnkhj;j jpwik kw;Wk;
jpwikapd;ikapid Fwpf;fpd;wJ. vdNt xU epWkj;jpd;
xl;Lnkhj;j jpwikepiy kw;Wk; jpwikaw;w epiyapid fdpf;f
,J NgUjtpahf cs;sJ. NkYk; ,jd; mbg;gilapy; xU
Jiwapd; jpwikapid kw;w JiwAld; xg;gplTk;> xU
njhopw;rhiyapd; jpwikmapid kw;w xd;Wld; xg;gplTk; ,J
VJthf cs;sJ. ,jw;fhd ,yhgk; ahnjdpy; tl;b> tUkhd thp
kw;Wk; gq;fhjhak; kw;Wk; Kjy; Mfpatw;wpid fopg;gjw;F
Ke;ijajhdjhFk;. mjhtJ Neh;ik gq;F Kjy;> Kd;Dhpik
gq;|FKjy;> xJf;fPLfs;> fldPl;L gj;jpuq;fs; ,itNghd;wit.
,t;thW fzf;fplg;gLk; Kjy; kPjhd tUkhdk; %yk;

epWkj;jpd; fld;nfhs;if nghUshjhu hPjpahf cs;sjh vd|Tk;
KjyhdJ cgNahfkhf <LgLj;jg;gl;Ls;sjh vdTk;
czh;j;Jfpd;wJ. cjhuzkhf> Kjy; kPjhd tUkhdk; 7.5
rjtPjkhf ,Uf;Fk;NghJ fld; kPJ 8 rjtPjkhf ,Uf;FNkahdhy;
fld; ngwhky; ,Ug;gJ rhyr;rpwe;jJ. ,J NkYk; ep|Wkk;
311
epjpapid rpwe;j Kiwapy; cgNahfgLj;jtpyiy vd;gjidAk;
Fwpf;fpd;wJ.
Nkw;$wpathW fzf;fplg;gLk; Kjy; kPjhd tUthahdJ

Neh;ik gq;Fjhuh; Kjy; kPJk; fzf;fplg;glyhk;. ,e;j
R+o;epiyapy; tl;b> thp> Kd;Dhpik gq;fhjhak; Mfpatw;wpid
Neh;ik gq;Fjhuh; epjpAld; xg;gplg;gNtz;Lk;. ,J epWk ,af;f
jpwik my;yJ jpwikapd;ikapid Fwpg;gplhJ Mdhy; epWkk;
mwptpf;f Ntz;ba mjpfgl;r gq;fhjhaj;jpid kl;LNk
czh;j;Jfpd;wJ.
xU gq;fpd; kPjhd tUtha;
<LgLj;jpa Kjy; kPjhd tUtha; fzf;fpLtjpy; gy

mDFKiwfs; ,Ug;gjdhy; Fog;gk; ,Ug;gpd; epWkj;jpd;
xl;Lnkhj;j ,yhgj;jd;ikia xU gq;fpd; kPjhd tUthapid
nfhz;Lk; ehk; fPo;tUk; R+j;jpuj;jpd; %yk; fzf;fplyhk;.
xU gq;fpd; kPjhd tUtha;

thp kw;|Wk; Kd;Dhpik gq;F kPjhd gq;fhjhaj;jpw;F gpd; cs;s epfu ,yhgk;
ൌ ‫ͲͲͳݔ‬
Neh;ik gq;Ffspd; vz;zpf;if
vLj;Jf;fhl;L 7.2
fPo;tUk; tptuq;fis nfhz;L xU gq;fpd; kPjhd

tUthapid fzf;fpLf.
thpf;F Kd; epfu ,yhgk; 1>00>000
thp epfu ,.yhgj;jpy; 50 rjtPjk;
10% Kd;Dhpik gq;F Kjy; (gq;nfhd;W ` 10 1>00>000

tPjk;)
1>00>000
Neh;ik gq;F Kjy; (gq;nfhd;W ` 10 tPjk;)
tpil
xU gq;fpd; tUtha;
thp kw;|Wk; Kd;Dhpik gq;F kPjhd gq;fhjhaj;jpw;F gpd; cs;s epfu ,yhgk;
ൌ ‫ͲͲͳݔ‬
Neh;ik gq;Ffspd; vz;zpf;if
312
ͶͲǡͲͲͲ
ൌ ൌ Ǥ Ͷ
ͳͲǡͲͲͲ
Kf;fpaj;Jtk;
xU epWkj;jpd; Neh;ik gq;Ffspd; re;ij kjpg;gpid

fzf;fpLtjw;F Nkw;Fwpg;gpl;l xU gq;fpd; kPjhd tUtha;
cjtpaha; cs;sJ. Neh;ik gq;F Kjy; jpwikahd Kiwapy;
cgNahfg;gLj;jg;gl;Ls;sjh vd mwpa epWkk; xU gq;fpd;
tUthapid kw;w epWk gq;F kPjhd tUthAld; xg;gpl;L
fzpf;fyhk;. NkYk; ,J epWkj;jpd; Neh;ik gq;Fjhuh;fSf;F
gq;fhjhak; mspf;Fk; jpwikiaAk; fzpf; cjTfpwJ.
xU gq;fpd; kPjhd tUtha; (fzf;fpay; juepiy 20)
,e;jpa gl;la fzf;fhsh; mikg;G xU gq;fpd; kPjhd

tUtha;f;fhd fzf;fpay; ju epiy 20I ntspapl;Ls;sJ. ,e;jpa
gq;Fre;ijapy; gl;bayplg;gl;Ls;s epWkq;fs; fl;lhakhf ,e;j
fzf;fpay; ju epiy 20 MdJ 1.4.2001 Kjy; filgpbf;f
Ntz;Lk;. ,j;juepiy mbg;gil kw;Wk; ePh;j;j gq;fpd; kPjhd
tUtha;f;fpilNaahd NtWghl;bid ntspg;gLj;Jfpd;wJ.
juepiyg;gb epWkkhdJ ,t;tUthapidAk; nrYj;jNtz;Lk;.
(i) mbg;gil xU gq;fpd; kPjhd tUtha;

xU gq;fpd; kPjhd mbg;gil tUtha; fPo;tUkhW
fzf;fplg;gLfpd;wJ.
Neh;ik gq;Fjhuh;fSf;Fhpj;jhd fhy epfu ,yhgk; my;yJ el;lk;;

ൌ ‫ͲͲͳݔ‬
me;j fhyfl;lj;jpy; epYitapy; ,Uf;Fk; njhFf;fg;gl;l
ruhrhp Neh;ik gq;Ffspd; vz;zpf;if
Nkw;$wpa R+j;jpuj;jpw;F ePtPh; vLj;Jf;nfhs;sNtz;ba epfu

,yhgk; ahnjdpy; Kd;Dhpik gq;fhjhak; kw;Wk; thp (Neh;ik
gq;F Kjy; gq;fhjhaj;jpid jtph;j;J) Mfpatw;wpid fopj;jJ
Nghf cs;sjhFk;. njhFf;fg;gl;l ruhfhp Neh;ik gq;Ffs; vd;gJ
Mz;L njhlf;fj;jpy; jpUk;g ngwg;gl;l my;yJ ntspaplg;gl;l
Neh;ik gq;Ffis rhpnra;j gpd; epYitapy; ,Uf;Fk; Neh;ik
gq;Ffspd; fhyk; rhh;e;j fhj;jpUf;Fk; fhuzpapd; ngUf;Fj;
njhifahFk;.
313
vLj;Jf;fhl;L 7.3
fPo;tUk; tptuq;fspypUe;J xU gq;fpd; mbg;gil

tUthapid fzf;fpLf.
thp kw;Wk; Kd;Dhpik gq;fpw;F gpd; 31.12.2016k; `

Mz;bd; ,Wjpapy; epfu ,yhgk;
21>000
1.1.2016y; Neh;ik gq;Ffs;
1>800
31.5.2016y; nuhf;fj;jpw;F ntspaplg;gl;l Neh;ik
gq;Ffs; 600
1.11.2016y; jpUk;gp ngwg;gl;l Neh;ik gq;Ffs; 300
tpil
epYitapy; ,Uf;fk; njhFf;fg;gl;l ruhrhp Neh;ik

gq;Ffspd; vz;zpf;if
mbg;gil xU gq;fpd; tUtha;

ൌ ‫ͲͲͳݔ‬
ʹͳǡͲͲͲ
ൌ ൌ ͳͲxU gq;fpw;F
ʹǡͳͲͲ
(i) xU gq;fpd; ePh;j;j tUgha; (DEPS)

xU gq;fpd; ePh;j;j tUthahdJ xU epWkj;jpd; Kjy;
mikg;gpy; jMw;wy; kpf;f Neh;ik gq;Ffs; ,Uf;Fkhapd;
fzf;fplg;gLfpd;wJ. Mw;wy; kpf;f Neh;ik gq;F vd;gJ xU
epjpapay; cgfuzk; m y;yJ xg;ge;jk; (c.k;. khw;wj;jf;f
fldPl;L gj;jpuq;fs;> khw;wj;jf;f Kd;Dhpik gq;ffs; kw;Wk;
,it Nghy) my;yJ Neh;ik gq;fpid ngw;wpUg;gtUf;F mjd;
chpikapid mspg;gjhFk;. xU gq;fpd; ePh;ik gq;F fPo;tUkhW
fzf;fplg;gLfpd;wJ.
Fwpg;gpl;l fhyj;jpy; Neh;ik gq;Fjjhuh;fSf;F chpj;jhd

rhpnra;ag;gl;l epfu ,yhgk; my;yJ el;lk;
ൌ ‫ͲͲͳݔ‬
rhpnra;ag;gl;l njhFf;fg;gl;l ruhrhp gq;Ffspd; vz;zpf;if
vLj;Jf;fhl;L 7.4
314
fPo;tUk; tptuq;fspypUe;J fzf;fpLf.
(m) xU gq;fpd; mbg;gil tUtha;
(M) xU gq;fpd; ePh;f;fg;gl;l tUtha;
31.12.2017k; Mz;bd; Kbtpy; Kd;Dhpik `

gq;fhjhak; kw;Wk; thpf;F gpd; epfu ,yhgk;
1.1.2017y; Neh;ik gq;Ffspd; vz;zpf;if 1>00>000
Xt;nthd;Wk; ` 100 nfhz;l 12% khw;wj;jf;f 50>000

fldPl;L gj;jpuq;fspd; vz;zpf;if
1>00>000
Xt;nthU fldPl;L gj;jpuKk; 10 Neh;ik gq;Ffshf

khw;wj;jf;fit. ,e;epWtdj;jpw;fhd thp tpfpjk; 10%.
tpil
(m) xU gq;fpd; mbg;gil tUtha;

ൌ ‫ͲͲͳݔ‬
ͳǡͲͲǡͲͲͲ
ൌ ൌ & ʹͲxU gq;fpw;F
ͷǡͲͲͲ
(M) xU gq;fpd; ePh;ktUtha;
elg;ghz;bd; rhpnra;ag;gl;l epfu ,yhgk;
tUkhd thp kw;Wk; Kd;Dhpik gq;fhjhaj;jpw;F `

gpd; epfu ,yhgk;
1>00>000
$l;Lf: thpf;F gpd; tl;b nryT (1>20>000 – 36>000)
84>000
1>84>000
fldPl;L gj;jpuq;fis Neh;ik gq;Ffshf khw;wpagpd; Neh;ik

gq;Ffs; 10>000
315
fldPl;Lgj;jpuq;fis Neh;ik gq;Ffshf khw;wpagpd; nkhj;j
Neh;ik gq;Ffspd; vz;zpf;if 60>000
Fwpg;gpl;l fhyj;jpy; Neh;ik gq;Fjjhuh;fSf;F chpj;jhd

rhpnra;ag;gl;l epfu ,yhgk; my;yJ el;lk;
ൌ ‫ͲͲͳݔ‬
rhpnra;ag;gl;l njhFf;fg;gl;l ruhrhp gq;Ffspd; vz;zpf;if
ͳǡͺͶǡͲͲͲ
ൌ ൌ & ͵ǤͲ͸xU gq;fpw;F
͸ͲǡͲͲͲ
tpiy tUtha; tpfpjk; (my;yJ) re;ij tUtha; tpfpjk;
,t;tpjkhdJ xU gq;fpd; tUtha; vj;jid Kiw re;ij

tpiyapid rhpnra;Js;sJ vd;gjid Fwpg;gjhFk;. ,jw;Fd;lhd
R+j;jpuk; fPo;tUkhW
xU Neh;ik gq;fpd; re;ij tpiy

ൌ ‫ͲͲͳݔ‬
xU gq;fpd; tUtha;
cjhuzkhf xU gq;fpd; re;ij tpiy ` 30 kw;Wk; xU gwq;fpd;

tUtha; ` 5 vdpy;> tpiy tUtha; tpfpjk; ` 6 (30/5). ,jd;
nghUs; ahnjdpy; ,e;epWkj;jpd; xt;nthW &ghapd; tUthapd;
re;ij kjpg;G MW Kiwfs; my;yJ 6. Epjpapay; Kd;fzpg;gpw;F
,t;tpfjk; cgNahfkhf cs;sJ. NkYk; ,t;tpfj;jpd; %yk;
epWkj;jpd; gq;Ffs; Fiwkjpg;gPL my;yJ kpif kjpg;gPL
nra;ag;gl;Ls;sij mwpa ehk; gad;gLj;jpf;nfhs;syhk;.
Cjhuzkhf m vd;fpw epWkj;jpd; xU gq;fpd; tUtha; ` 20
mjd; re;ij kjpg;G ` 140 kw;Wk; ,jid NghyNt cs;s M
epWkj;jpd; tUtha; tpfpjk; ` 8 vdpy; m kw;Wk; M Mfpa
epWkq;fspd; re;ij kjpg;G 160 (8x20). M epWkj;pjpd; gq;F re;ij
kjpg;G ` 20 Fiw kjpg;gPL nra;ag;gl;Ls;sJ. NkYk;
,e;epWkj;jpid NghyNt cs;s epWkq;fspd; tpiy tUtha;
tpfpjk; ` 6 kl;LNk vdpy; m epWkj;jpd; gq;F kjpg;G ` 120
(6x20)> mjhtJ gq;Ffs; ` 20 kpif kjpg;gPL nra;ag;gl;ls;sJ.
316
Kf;fpaj;Jtk;:
tpiy tUtha; tpfpjk; KjyPl;lhsh;fSf;F xU epWkj;jpd;

Fwpg;gpl;l re;ij tpiyapy; nfhs;Kjy; nra;ayhkh ,y;iy
Ntz;lhkh vd;gjid czh;j;Jfpd;wJ.
Nkhj;j ,yhg tpfpjk;
,t;tpfpjk; nkhj;j ,yhgk; kw;Wk; epfu tpw;gidf;Fk;

,ilNa cs;s njhlh;gpid czh;j;Jfpd;wJ. ,jd; R+j;jpuk;
ahnjdpy;
epfu ,yhgk;
ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
vLj;Jf;fhl;L 7.5
fPo;tUk; tptuq;fspypUe;J nkhj;j ,yhg tpfpjj;jpid

fzf;fpLf.
` `
tpw;gid 1>00>000 nfhs;Kjy; 60>000
tpw;gid jpUg;gk; 10>000 nfhs;Kjy; jpUg;gk; 15>000
njhlf;f ruf;fpUg;G 20>000 ,Wjp ruf;fpUg;G 5>000
tpil
epfu ,yhgk;
nkhj;j ,yhg tpfpjk; ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
epfu tpw;gid – tpw;gid mftpiy

ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
ͻͲǡͲͲͲ െ ͸ͲǡͲͲͲ
ൌ ‫ͲͲͳݔ‬
ͻͲǡͲͲͲ
͵ͲǡͲͲͲ
ൌ ‫ͲͲͳݔ‬
ͻͲǡͲͲͲ
=33.33%
Kf;fpaj;Jtk;
317
,t;tpfpjj;jpd; %yk; xU myF ruf;fpd; tpw;gid tpiy
epWkj;jpd; ,af;f ,yhgj;jpw;F el;lk; Vw;gLj;jhky; vt;tpfpjj;jpy;
Fiwayhk; vd;gij czh;j;Jfpd;wJ. NkYk; ,J nghUspd;
kPjhd ruhrhp kjpg;gPl;L rjtPjk; fhf;fg;gLfpd;wjh vd;gij
fzpf;fTk; cjTfpd;wJ. nkhj;j ,yhg tpfpjj;jpid jPh;khdpf;Fk;
tpjpKiw VJk; ,y;yhjjhy; epWkj;jpd; nrhj;jpid kjpg;gPNl
,q;F ey;y jPh;khdkhf vLj;Jf;nfhs;sg;gLfpd;wJ. ,Ug;gpDk;
epWkj;jpd; nkhj;j ,yhgkhdJ mjd; ,af;f nryTfs;> epiy
fl;lzq;fs;> gq;fhjhak; kw;Wk; xJf;fPL Mfpatw;wpid Vw;f;Fk;
tpjkhf ,Uf;f Ntz;Lk;.
epfu ,yhg tpfpjk;
,t;tpfpjkhdJ 100 &gha; tpw;gidf;F epfu

tpspk;Gj;njhif <l;lg;gl;lij Fwpf;fpd;wJ., ,J fPo;tUkhW
fzf;fplg;gLfpd;wJ.
epfu ,af;f ,yhgk;

ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
epfu ,af;f ,yhgkhdJ nkhj;j ,yhgj;jpypUe;J ,af;f

nryTfis fopg;gjd; %yk; ngwg;gLf;dpwJ.
vLj;Jf;fhl;L 7.6
fPo;tUk; tptuq;fspypUe;J epf ,yhg tpfpjj;jpid

fzf;fpLf.
jpUg;gk; fopj;jgpd; ` tpw;gid nryTfs; `

tpw;gid
1>00>000 KjyPLfs; kPjhd 10>000
nkhj;j ,yhgk; tUkhdk;
40>000 5>000
mYtyf nryTfs; jPapd; fhuzkhf
10>000 el;lk; 3>000
tpil
epfu ,af;f ,yhgk;

ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
318
ʹͲǡͲͲͲ
ൌ ‫ͲͲͳݔ‬
ͳǡͲͲǡͲͲͲ
= 20%
Kf;fpaj;Jtk;
epWtd Nkyhz;ikapd; jpwikapid jPh;khdpf;f ,e;j

tpfpjk; cjtpahf cs;sJ. fle;j Mz;Lfspy; ,t;tpfpjk;
Kd;Ndw;wj;jpy; ,Uf;FNkahdhy; mJ njhopy; ,af;f jpwikapd;
Kd;Ndw;wj;ijNa Fwpf;fpd;wJ. Mdhy; ,e;j R+o;epiyapy; nkhj;j
,yhg tpfpjk; rPuhfNt ,Uf;f Ntz;Lk;. vdNt ep?Wkj;jpd;
,yhgj;jd;ikapid rhpghh;f;f cjTk; rpwe;j msthf ,J
tpsq;Ffpd;wJ. NkYk; KjyPl;lhsh;fs; Kjy; mf tpiy>
njhopw;rhiyapd; xl;Lnkhj;j tUkhdk; kw;Wk; re;ij
R+o;epiyfshd Vw;w epiy kw;Wk; ke;j epiy Mfpatw;iw
fUj;jpy; nfhz;L ,t;tpfpjk; NghJkhdjhf cs;sjh vd
jPh;khdpf;fpd;wdh;. ,t;tpfpjj;jpw;F nghJthd tpjpKiw VJk;
,y;iy. Xt;nthU Mz;Lk; ,t;tpjj;jpy; njhl; cah;T
,Uf;FNkahdhy; mJ njhopypd; Kd;Ndw;wk; rhh;e;j R+oiyNa
Fwpf;fpd;wJ.
7.3. ,af;f tpfpjk;
epfu ,yhg tpfpjj;ij rhh;e;J tUtNj ,af;f tpfpjk;.

cjhuzkhf epfu ,yhg tpfpjk; 20 rjtPjk; ,Uf;FNkahdhy;
,af;f tpfpjk; 80 rjtPjk; vd ehk; nghUs; nfhs;s Ntz;Lk;.
,jw;fhd R+j;jpuk; fPo;tUkhW.
,af;f mftpiy
ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
,af;f nryTfs; vd;gd Neub %yg;nghUspd;mftpiy> Neub

$yp kw;WKs;s Nkw;nryTfshd njhopw;rhiy nryTfs;>
mYtyf kw;Wk; tpw;gid nryTfs; Mfpatw;iw
cs;slf;fpAs;sJ. epjpapay; fl;lzq;fshd tl;b> thpf;fhd
xJf;fPL Mfpait nghJthf ,af;f nryTfspypUe;J
ePf;fg;glNtz;Lk;.
cjhuzkhf vLj;Jf;fhl;L 7.6d; gb epfu ,yhg tpfpjk;

20 rjtPjk; ,af;f tpfpjk; 80 rjtPjk;. ,t;tpfpjk; ,af;f
nrytpy; cs;s xt;nthU fhuzpf;Fk; fzf;fplg;gLfpd;wJ.
319
(i) tpw;gidf;Fk; Neub %yg;nghUSf;Fk; cs;s
tpfpjk;

Neub %yg;nghUs;
ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
(ii) tpw;gidf;Fk; Neub $ypf;Fk; cs;s tpfpjk;
Neub $yp mftpiy
ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
(iii) tpw;gidf;Fk; njhopw;rhiy Nkw;nrytpw;Fk; cs;s

tpfpjk;
njhopw;rhiy Nkw;nryT
ൌ ‫ͲͲͳݔ‬
epfu tpw;gid
,jid NghyNt kw;w ,af;f nryTfshd eph;thf kw;Wk;

tpw;gid nryTfSf;Fk; tpw;gidf;Fk; ,ilNaahd tpfpj
rjtPjj;jpidAk; fzf;fplyhk;.
Kf;fpaj;Jtk;
,T;TPJKHDj EPwKJ;JPD; NRAW;JW

P ID
Nrhjpg;gjw;Fz;lhdjhFk;. KjyPl;lhsh;fSf;F ey;ynjhU
tUkhdk; fpilf;Fk; nghUl;L ,af;f tpfpjk; Fiwthf ,Uf;f
Ntz;Lk;.
,af;f tpfpj;jpid xg;gpLk;nghOJ tpw;gidapy; nrytpd

mlf;fk; mjpfkhf cs;sjh my;yJ Fiwthf cs;sjh
vd;gjid czh;j;Jfpd;wJ. ,g;gb xg;gpLk;nghOJ
,t;tpfpjkhdJ mjpfhpj;jpUe;jhy; epWk Nkyhz;ik
,t;Tah;tpw;fhd fhuzj;jpid Ma;Tnra;jwpa Ntz;Lk;.
epiyfl;lz cs;slf;fk;
fldPe;Njhh; Nehf;fj;jpypUe;J ,t;tpfpjk; Kf;fpakhdJ.

,jd;%yk; njhopy; epWkk; tl;b nryTfis rkhspf;Fk;
tifapy; NghJkhd ,yhgk; <l;Lfpd;wjh vd;gjid
czh;j;Jfpd;wJ. ,t;tpfpjk; mjpf mstpshd vz;zpfpifapy;
,Uf;Fk;NghJ fld; nfhLg;gth; jq;fs; tl;b ghJfhg;ghf
,Ug;gij mwpayhk;. ,jd; R+j;jpuk; fPo;tUkhW.
tl;b kw;Wk; thpf;F Kd; tUtha;

ൌ ‫ͲͲͳݔ‬
tl;b nryTfs;
320
,t;tpfpjk; ‘fld; Nrit tpfpjk;’ vd;Wk; miof;fg;gLfpd;wJ.
,t;tpfpjj;jpd; jpl;l msT ahnjdpy; epWkj;jpd; tl;b

nryTfs; MW Kjy; VO Kiw tiu rhpnra;tjhf ,Uf;f
Ntz;Lk;.
vLj;Jf;fhl;L 7.7
‘m’ epWkj;jpd; fldPl;L gj;jpuj;jpd; kPjhd tl;b kw;Wk;

thpapid Vw;gLj;jpagpd; ,af;f ,yhgk; &.10>000. tl;b
&.2>000Kk; thpf;fhd xJf;fPL &.4>000Kk; Vw;gLj;jgLfpd;wJ. thp
nryT tpfpjj;jpid fzf;fpLf.
tpil
tl;b nryT mlf;fk;
tl;b kw;Wk; thpf;F Kd; tUtha;

ൌ ‫ͲͲͳݔ‬
tl;b nryTfs;
ͳ͸ǡͲͲͲ
ൌ
ʹǡͲͲͲ
= 8 klq;Ffs;
,JNt epiy gq;fhjha mlf;fj;jpid fzf;fplNtz;Lkhdhy;

fPo;tUkhW fzf;fplyhk;.
vLj;Jf;fhl;L 7.8
tl;b tupf;F Kd; epfuyhgk; &.50>000 10% flddPl;Lg;
gj;jpuq;fs; (rkjtizahf 10 Mz;Lfspy; nrYj;jg;gl
Ntz;baJ) &.1>00>000
tup tpfpjk; 50%
fld; Nrit mlf;f tpfpjj;jpid fzf;fpLf:
tpil : tl;b tupf;FKd; epfu yhgk;
fld; Nrit mlf;f tpfpjk; =
tl;b + mry; jtiz nrYj;jpaJ
1-tup tpfpjk;
,t;tpfpjk; 1.67 mjhtJ tl;b tupf;F Kd; epfu yhgk; tl;b
kw;Wk; mry; tupf;F Kd; epfu yhgk; tl;b kw;Wk; mry; jtiz
njhifapid jpUg;gp nrYj;j NghJkhdjhf cs;sJ. rpy
fzf;fhsh;fs; fld; Nrit mlf;f tpfpjj;jpiz fzf;fpl
321
fPo;tUk; #j;jpuj;jpu;f;F Kd;Dupik mspf;fpd;wdu;. fld;
Nritf;fhd fpilf;ff; $ba nuhf;f yhgj;jpid fzf;fpl epfu
yhgj;Jld; Nja;khdk;> fld;kPJ tl;b kw;Wk; fd;Wf;F Gyg;glhj
nrhj;Jf;fshd ew;ngau; Kd;Dupik nryTfs; Mfpatw;wpid
$l;bf;nfhs;s Ntz;Lk;.
Nkw;$wpa ,U Kiwfspy; Kjypy; tpsf;fpa KiwNa rpwe;jjhf
fUjg;gLfpd;wJ. ,t;tpfpjk; mjpfkhf ,Ug;;gpd; mJNt rpwe;jjhf
fUjg;gLfpd;wJ.
nrYj;jg;gl;l tpfpjk; :
,t;tpfpjk; gq;fhjhak; nrYj;Jtjw;F Xu; gq;fpd; tUtha;
ve;j tpfpjj;jpy; cgNahfg;gLj;jg;gl;Ls;sJ vd;gjid
Fwpf;fpd;wJ. ,jw;fhd #j;jpuk; fPo;tUkhW.
Xu; Neu;ik gq;fpd; gq;fhjhak;

Xu; Neu;ik gq;fpd; tUtha; ,jid rhu;e;Js;s tpfpjk;
epWj;jp itf;fg;gl;l tUtha; tpfpjk; ,J fPo;tUkhW
fzf;fplg;gLfpd;wJ.
Xu; Neu;ik gq;fpd; epWj;jp

itf;fg;gl;l tUtha;
Xu; Neu;ik gq;F kPjhd tUtha; (my;yJ)

x 100
epWj;jp itf;fg;gl;l tUtha;
vLj;Jf;fhl;L 7.9 :
fPo;tUk; tpguq;fspypUe;J nrYj;jg;gl;l tpfpjk; kw;Wk;
epWj;jp itf;fg;gl;l tUtha; tpfpjj;jpid fzf;fpLf
epfu yhgk; 10>000 Neu;ik gq;Ffspd; 1>000
tupf;fhd 5000 vz;zpf;if
xJf;fPL 2000 Xu; Neu;ik 0.40
Kd;Dupik gq;fpid
gq;fhjhak; gq;fhjhak;
322
tpil :
nrYj;jg;gl;l Xu; Neu;ik gq;fpd;
tpfpjk; = gq;fhjhak;
x 100
Xu; Neu;ik gq;fpd; tUtha;
= 0.40 x 40%
1
epWj;jp itf;fg;gl;l
tUtha;
; x 100
Xu; Neu;ik gq;fpd; tUtha;
nkhj;j tUtha;
= 0.60 x 100= 60%
1
Kf;fpaj;Jtk; :
nrYj;jg;gl;l tpfpjKk; epWj;jp itf;fg;gl;l tUtha;
tpfpjKk; Xu; epWkj;jpy; ,yhgj;jpypUe;J kPl;nlLf;fg;gl;L
epWj;jpa tUthapid Fwpapl;Lf; fhl;Lfpd;wJ. nrYj;jg;gl;l
tpfpjk; Fiwthf ,Ug;gpd; epWkj;jpd; kPl;nlLf;fg;gl;l epWj;jpa
tUtha; mjpfkha; ,Ug;gjid Fwpf;fpd;wJ kw;Wk; ,jd;
vjpu;kiw tpisT ,jidg; NghyNt Fiwthf epWj;jp
itf;fg;gl;l tUtha; ,Ug;gpd; kPl;nlLf;fg;gl;l tUthapd; msT
FiwthfNt ,Uf;Fk;. Fiwthf nrYj;jg;gl;l tpfpjk; my;yJ
mjpf msT epWj;jp itf;fg;gl;l tUtha; tpfpjk; ,Ug;gpd;
me;epWtdj;jpw;F jplkhd epjpepiy cs;sJ vd;gJ nghUs;
gq;fhjha <l;L tpfpjk;.
,t;tpfpjkhdJ KjyPl;lhu;fs; jhq;fs; ngw Ntz;ba
gq;fhjha tUkhdj;jpy; kl;Lk; ftdkhf ,Ug;gpd; mtu;fSf;F
,t;tpfpjk; cgNahfkhf ,Uf;Fk;. ,t;tpfpjkhdJ Xu; gq;fpd;
gq;fhjhaj;jpid mjd; re;ij tpisAld; xg;gpl;L
fzf;fplg;gLfpd;wJ. ,jd; #j;jpuk; fPo;tUkhW.
Xu; gq;fpd; fPo;tUkhW
Xu; gq;fpd; re;ijtpiy
cjhuzkhf xU epWkk; 20 rjtPjk; gq;fhjhaj;jpid &.8
nrYj;jg;gl;lJk;> &.25 re;ij kjpg;GilaJkhd gq;FfSf;F
323
mwptpf;fpd;wJ. ,jd; gq;fhjha <l;L tpfpjk; fPo;tUkhW
fzf;fplg;gLfpd;wJ.
Xu; gq;fpd; 200 = x 8 = 1.60
gq;fhjhak; 100
gq;fhjha <l;L tpfpjk; Xu; gq;fpd; gq;fhjhak;
= x 100
Xu; gq;fpd; re;ij tpiy 1.6
= x 100 =
64% 25
Kf;fpaj;Jtk; :
,t;tpfpjk; KjyPL nra;a tpUk;Gk; KjyPl;lhu;fSf;F
jhq;fs; KjyPL nra;a tpUk;Gk; kjyPl;bypUe;J ey;ynjhU
tUkhdk; ngWtjw;fhd tha;g;gpid mwpTUj;Jfpd;wJ.
cjhuzkhf Nkw;$wpa cjhuzj;jpy; epWkk; jdJ gq;Ffs; kPJ
20% gq;fhjhak; ngw;whTjl ,e;epWkj;jpd; gq;fhjhaj;jpid
ngWk; KjyPl;lhsu;fs; re;ijapypUe;J tUthahf 6.4 % kl;LNk
ngwKbAk;. vdNt KjyPl;lhu;fs; ,k;KjyPl;by; jq;fs; Kjypid
<LgLj;jyhkh my;yJ Ntz;lhkh vd KbTnra;a ,ay;fpd;wJ.
bA+ - ghd;l; khly;
,yhg tpfpjq;fis cgNahfg;gLj;Jk;NghJ ,yhg Ma;T
Kf;fpakhdjhf fUjg;gLfpd;wJ. epWkk; jdJ ,yhgj;jpwid
mjpfupf;f vt;tpjkhd mjpfg;gbahd Kaw;rpapid Nkw;nfhs;s
Ntz;Lk; vd;gjw;Fk; epWkk; ve;nje;j Jiwfspy; ed;whf
nray;gl;Ls;sJ vd;gjid Gupe;J nfhs;sTk; Nkyhz;ik
tpay;fpd;wJ. njhopy; rhu;e;j gzpfs; %d;W Kf;fpa gFjpfshf
cs;sd.
mitahtd
(m) ,af;fq;fs; (M) KjyPLfs; (,) epjpapay; Nkw;$wpa
%d;W gzpfspypUe;Jk; yhgkhdJ <l;lg;glyhk; my;yJ
,of;fg;glyhk;. ,af;fg;gzpfs; md;whl gzpfis rhu;e;j
KbTfis vLf;f cjTfpd;wJ. KjyPL kw;Wk; epjpapy; gzpfs;
ePz;lfhy KbTfis rhu;e;Js;sJ. ,k;%d;W gzpfSk; xd;NwhL
xd;W ,ize;J nray;gl;L ,yhgk; vq;F ed;whf <l;lg;gl;Ls;sJ
my;yJ ,of;fg;gl;Ls;sJ vd fz;fhdpf;f cjTfpd;wJ. bA-
+ghdl; epWkk; ,k;Kiwapid fz;Lgpbj;J %d;W gzpfisAk;
,izg;gjd; %yk; vt;thW ,yhgk; <l;Ltjw;fhd toptif
mikf;fg;gLfpd;wJ vd;gjid njspthf czu;j;Jfpd;wJ.
vspa KiW bA+-ghd;l; ml;ltiz
324
epWkj;jpd; yhg eltbf;iffis mit rhu;e;j tpfpjq;fs;
%yk; Ma;T nra;J mwpe;J nfhs;s bA+-ghd;l; epWkk; Xu;
mikg;G Kiwapid tFj;jspj;Js;sJ. vspaKiw bA+-ghd;l;
ml;ltiz %d;W tpfpjq;fis fl;bidj;Js;sJ>
mitahtd
(M) epfu tpspk;G tpfpjk; (M) epfu nrhj;J tpw;gid
Row;rp tpfpjk; (,) Kjy; mikg;G tpfpjk;.
Neu;ik gq;F epfuyhgk; tpw;gid epfu nrhj;Jf;fs;

x x
kPJ = tpw;gid epfu nrhj;Jf;fs; Neu;ik gq;F
m> M> , epWkj;jpd; vspaKiw bA+-ghd;l; Ma;T fPo;tUkhW

,Uf;Fk;
Neu;ik gq;F 86.50 1900 1700;

x x = 4.55%
x1.12x1.33=6.78%
kPJ tUtha; (2013) 1>900 1>700 1>275
Neu;ik gq;F 142.60 2000 1791;

x x = 7.13%
x1.12x1.31=10.40%
kPJ tUtha; (2014) 2000 1>791 1>366
epfu tpspk;G tpfpjj;jpid epfu nrhj;J tpw;gid Row;rpapdhy;
ngUf;Fk; nghOJ tUk; njhifahdJ %yjdj;jpd; kPjhd
tUthapidNah my;yJ epfu nrhj;J kPjhd tUthapidNah
Fwpf;fpd;wJ. ,jid mikg;G tpfpjj;jpdhy; ngUf;Fk;nghOJ
tUk; njhif Neu;ik gq;F kPjhd tUthapid Fwpf;fpd;wJ.
vspa bA+-ghd;l; ml;ltizapd; FiwghLfs; :

vspaKiw bA+-ghd;l; ml;ltizapy; rpy FiwghLfs;
cs;sd. epfu tpspk;G tpfpjj;jpd; njhFjp njhifahf ,Uf;Fk;
KjyPL kw;Wk; epjpapay; KbTfs; tupf;Fgpd; ,Uf;Fk; yhgj;jpy;
325
jdJ tpistpid Vw;gLj;Jk;. epiy nrhj;Jf;fs;
mjpfupf;Fk;Nkahdhy; me;epiyapy; Nja;khd nryTfs; mjpfupj;J
,yhgj;jpid Fiwf;Fk;. NkYk; Kjy; mikg;G tpfpjj;jpy; fld;
fyit msT mjpfupf;FNkahdhy; tl;b nryTfs; mjpfupg;gjhy;
epfuyhg msT FiwAk; epiy Vw;gLk;.
jq;fs; Kd;Ndw;wj;ij rupghu;ff
; Tk; :
1. epWkj;jpd; ,yhg jd;ik tpfpjj;ij tq;fpfs;> epjp
epWkq;fs; kw;Wk; ,ju fldPe;Njhu;fs; Ma;T nra;tjd;
Nehf;fk; vd;d?
2. Mw;wy; kpf;f Neu;ik gq;Ffs; tiutpyf;fzk; jUf.
3. fldPe;Njhu; jug;gpypUe;J ghu;f;Fk; NghJ epiyr; nryTfs;
Vd; Kf;fpakhdjhf fUjg;gLfpd;wJ?
7.4 Row;rp tpfpjq;fs; :

Row;rp tpfpjq;fs; my;yJ eltbf;if tpfpjq;fs; vd;gJ
xU njhopy; epWkj;jpd; <LgLj;jg;gl KjyhdJ vt;tpjk; jpwk;gl
Rod;W cs;sJ vd;gjid Fwpf;fpd;wJ. xU njhopy; epWkj;jpd;
xl;L nkhj;j yhgj;jd;ik ,U Kf;fpa fhuzpfis mbg;gilahf
nfhz;Ls;sJ.
<LgLj;jpa Kjy; kPJ tUtha; tpfpjk; Row;rp mjhtJ

njhopypy; <LgLj;;jpa Kjy; vt;tsT tpiuthf Rod;Ws;sJ
vd;gjhFk;. Row;rp tpfpjk; mjpfkhf ,Uf;Fk;nghOJ
,yhgj;jd;ik mjpfkhf cs;s epiyikia Fwpf;fpd;wJ. vdNt
xl;Lnkhj;j ,yhgj;jd;ikahdJ fPo;tUkhW
tifg;gLj;jg;gLfpd;wJ.
1. epfu yhg tpfpjk;
2. Row;rp tpfpjk;
Kd;Ng tptupj;jg;gb epfu yhg tpfpjk; fPo;tUkhW
fzf;fplg;gLfpd;wJ.
epfu ,af;f yhgk; x100
tpw;gid
Row;rp tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ
tpw;gid
<LgLj;jpa Kjy;
Row;rp tpfpjk; vd;gJ njhopiy elj;Jk; nghOJ
KjyhdJ vj;jid Kiw Rod;Ws;sJ vd;gjid
326
Fwpg;gpLfpd;wJ. Nkw;$wpa ,uz;L tpfpjq;fisAk; ,idf;Fk;
nghOJ xl;L nkhj;j ,yhgj;jpid ehk; mwpayhk;.
xl;L nkhj;j ,yhg tpfpjk; = epfu yhg tpfpjk; + Row;rp tpfpjk;
= 100 x epfu yhg + tpw;gid
tpw;gid <LgLj;jpa Kjy;
vLj;Jf;fhl;L 7.10
fPo;tUk; tpguq;fspypUe;J ve;j epWkk; mjpf ,yhgk;
tha;e;jJ vd njuptpf;fTk;.
epfu ,yhg tpfpjk; m epWkk; M epWkk;
5% 8%
tpw;w Row;rp tpfpjk 6 Kiwfs; 3 Kiwfs;
tpil :
Nkw;$wpa cjhuzj;jpid ghu;f;Fk; epfu ,yhg
tpfpjj;jpid kl;Lk; fUj;jpy; nghOJ nfhz;NlNkahdhy; epWkk;
M mjpf ,yhgfukhdjhf Njhd;wyhk;. Mdhy; epWkk; 'm" nt
mjpf ,yhgfukhdjhFk;. Vndd;why; ,e;epWkj;jpw;F 'M"
epWkj;jpid xg;gpLk; nghOJ mjpf tpw;w Row;rp tpfpjk;
cs;sJ. mjhtJ 'm" epWkj;jpw;F 24% <LgLj;jpa Kjy; kPJ
cs;s tUtha; epiyapy; 'm" epWkj;jpw;F ,J mjpfkhf 30%
cs;sJ.
Kjy; mikg;gpy; ve;j gFjp Kjy; mjpf yhgfukhd

<LgLJ;jg; gl;Ls;sJ vd;gjid mwpa gy;NtW tpw;w Row;rp
tpfpjq;fis cgNahfg;gLj;jyhk;. mit fPo;tUkhW :
epiy nrhj;Jf;fs; Row;rp tpfpjk; :
,t;tpjk; epiy nrhj;Jf;fs; kPJ <LgLj;jpa Kjy;
ve;jstpw;F epWtd tpw;gidf;F gq;fspg;G mspj;Js;sJ
vd;gjid Fwpf;fpd;wJ. fle;j Mz;il xg;gpLk; nghOJ epiy
nrhj;Jf;fs; kPjhd KjyPL Neu;ikahf cs;sjh my;yJ
,y;iyah vd ,t;tpfpj;jpd; %yk; ehk; mwpayhk;. ,t;tpfpjk;
epfu tpw;gid
epiy nrhj;Jf;fs; (epfu;)
327
vLj;Jf;fhl;L 7.11
nuf;ny]; epWkj;jpd; ,uz;L Mz;LfSf;fhd tpguj;jpid
ckf;F mspf;fpd;wdu;. ePtpu; epiy nrhj;Jf;fs; Row;rp
tpfpjj;jpid fzf;fpl;L ckJ fzpg;gpid jUf.
vLj;njOjg;gl;l 2007 2008
kjpg;gpy; epiy nrhj;Jf;fs; 1>50>000 3>00>000
jpUg;gk; fopf;fg;gl;l tpw;gid 6>00>000 8>00>000
tpil :
epiyahd nrhj;Jf;fs; tpw;gid
tpw;w Row;rp tpfpjk; = epiy nrhj;Jf;fs;
2007 = 6,00,00 ÷ 1,50,000 = 4 Kiwfs;
2008 = 8,00,00 ÷ 3,00,000 = 2.67 Kiwfs;
tpw;gid apd; nkhj;j kjpg;gpy; cau;T ,Ue;Jk; epiy
nrhj;Jf;fs; tpw;w Row;rp tpfpjj;jpy; gpd;dilT Vw;gl;Ls;sJ.
,jd; %yk; mwptJ ahnjdpy; epiy nrhj;Jf;fs; kPjhd
%yjdk; ,yhgfukhf ,y;iy vd;gjhFk;. ,Ug;gpDk; njhlUk;
,uz;L my;yJ %d;whz;LfSf;fhd tpfpjj;jpid fzf;fpl;l
gpwNf epiy nrhj;Jf;fs; kPjhd %yjdk; Neu;ikahdjh my;yJ
yhgfukw;wjh vd jPu;khdpf;f ,ay;fpd;wJ.
epiy nrhj;jpy; cs;s xt;nthU nrhj;Jk; vt;tifapy;
rupahd Kiwapy; cgNahfg;gLj;jg;gl;Ls;sJ vd;gjid mwpAk;
nghUl;L epiy nrhj;Jf;fs; tpw;w Row;rp tpfpjk; gy gFjpfshf
gpupf;fg;gLfpd;wJ.
Miy kw;Wk; epfu tpw;gid
,ae;jpu tpw;w Row;rp = epyk; kw;Wk; fl;blk; (epfuk;)
eilKiw Kjy; tpw;w Row;rp tpfpjk;

,t;tpfpjk; epWk tpw;gidapy; eilKiw Kjy; jpwk;gl
cgNahfg;gLj;Jg;gl;Ls;sjh vd;gjid czu;j;Jfpd;wJ.
,t;tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ.
epfu tpw;gid
eilKiw Kjy;
eilKiw Kjy; tpfpjk; gy;NtW Nehf;fq;fSf;fhf gy

gbtq;fspy; cgNahfg;gLj;jg; gLfpd;wJ. ,tw;wpy; rpy
fPo;tUkhW :
(i) fldhsp tpw;w Row;rp tpfpjk; (fldhsp nefpo;r;rp) :
328
fldhsp vd;gJ eilKiw nrhj;jpy; Kf;fpakhd gFjpahf
,Ug;gjhy; ,J epWk ePu;k epiyapid czu;j;Jfpd;wJ. ,jpy;
epUk ePu;k epiyapid mwpa ,U tpfpjq;fs; epjpapay; Ma;tpy;
cgNahfg; gLj;jg;gLfpd;wJ.
mit (i) fldhsp Row;rp tpfpjk; (ii) fld; t#y; fhytpfpjk;
fldhsp Row;rp tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ.
fld; tpw;gid
ngw Ntz;ba fld;fzf;Ffspd; ruhrup
ngw Ntz;ba fzf;Ffs; vd;gd tu;j;jf fldhspfs;; kw;Wk;

ngw Ntz;ba cz;bay;fis Fwpf;fpd;wd.
vLj;Jf;fhl;L 7.12
fPo;tUk; tpguq;fspypUe;J fldhsp Row;rp tpfpjj;jpid
fzf;fpLf
2017 d; nkhj;j tpw;gid 1>00>000
2017 d; nuhf;f tpw;gid 20>000
01.01.2017 y; fldhspfs; 10>000
31.12.2017 y; fldhspfs; cz;bay;fs; 15>000
01.01.2017 y; ngw Ntz;ba cz;bay;fs; 7500
31.12.2017 y; ngw Ntz;ba cz;bay;fs; 12>500
tpil :
fldhsp Row;rp tpfpjk; = fld;
tpw;gid
ruhrupahf ngw Ntz;ba
fzf;Ffs;
= 80,000 = 3.56 klq;Ffs;

22>500
1/2 (17,500+27,500)
rpy Neuq;fspy; njhlf;f kw;Wk; ,Wjp ngwNtz;ba
fzf;FfSk; fld; tpw;gidAk; ,y;iy vdpy; tpfpjkhdJ
fPo;tUkhW fzf;fplg; gLfpd;wJ.
329
nkhj;j tpw;gid
ngw Ntz;ba fzf;Ffs;
Kf;fpaj;Jtk;
nkhj;j tpw;gidapidAk; ngw Ntz;ba fzf;FfisAk;
xg;gpLtjd; %yk; Gj;jff; flid t#ypf;Fk; nghUg;gpypUk;
mYtyu;fs; vt;tsT jpwk;gl nray;gl;Ls;sdu; vd mwpa
Kbfpd;wJ. ,t;tpfpjk; mjpfkhf ,Ug;gpd; mJNt ez;ik
gaf;ff; $bajhf fUjg; gLfpd;wJ. Vnddpy; fld; vt;tpjk;
rupahf t#ypf;fg; gLfpd;wJ vd;gjid czu;j;Jfpd;wJ. NkYk;
Mw;wiy czu;tjw;F ,t;tpfpjj;jpid jpl;l msit Fiwthf
epu;zapw;W nfhz;L jpl;l mstPl;bw;F fPo; ,t;tpfpjk; ,Uf;Fk;
nghOJ jpwikaw;w t#y; eltbf;ifapid czu ,ay;fpd;wJ.
,t;tpfpjk; nuhf;f jpl;lg;gl;bay; jahupf;Fk; nghOJ

cgNahfkhf cs;sJ Vnddpy; Efu;NthuplkpUe;J
fpilf;fg;ngWk; nuhf;f Xl;lkhdJ tpw;gid mbg;gilapy;
fzf;fplg;gLfpd;wJ.
(ii) fld; t#y; fhy tpfpjk; :
,t;tpfpjk; ve;jstpw;F fldhdJ rupahd Neuj;jpy;
t#ypf;fg;gl;Ls;sJ vd;gjid Fwpg;gpLfpd;wJ. ,J ruhrup fld;
t#y; fhyj;jpid mwptpf;fpd;wJ. ,t;tpfpjk; fldpg;gtu;fSf;F
kpfTk; ngw;wtu;fs; Fwpg;gpl;l fhyj;jpy; t#y; nra;jduh
vd;gjid Fwpg;gpLfpd;wJ. fhy msT mjpfupg;gpd; mjpfsT
epjpahdJ fldhspfsplk; Njf;fkile;Js;s epiyapid
Fwpg;gpLfpd;wJ. ,t;tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ.
(m) Mz;bd; khjq;fs; (my;yJ ehl;fs;)
fldhsp Row;rp
(M) ngw Ntz;ba fzf;Ffspd; Mz;bd; khjq;fs;
(my;yJ ehl;fs;)
Mz;bd; fld; tpw;gid
(,) ngw Ntz;ba fzf;Ffs;
khj my;yJ ehl;fspd; ruhrup fld; tpw;gid
vLj;Jf;fhl;L 7.13 :
Mz;bd; fld; tpw;gid 12>000 Ngw Ntz;ba
cz;ay;fs; 1>000
Fldhsp 1>000
330
fldhsp Row;rp tpfpjk; kw;Wk; fld; t#y; fhyj;jpid
fzf;fpLf.
tpil :
fldhsp Row;rp fld; tpw;gid 12>000
tpfpjk; = ngw Ntz;ba fzf;Ffs; = 2000 k; klq;Ffs;
fld; t#y; fhyk; (my;yJ ruhrup ngwf;$ba fhyk;)
= Xu; Mz;bd; khjq;fs; =12 2 khjq;fs;
fldhsp Row;rp = 6
ngw Ntz;ba fzf;Ffs; x Xu; Mz;bd; khjq;fs;
Mz;bd; fld; tpw;gid
= 2000x12 = 2 khjq;fs;
12,000
my;yJ
ngw Ntz;ba fzf;Ffs; 2000
khj fld; tpw;gid 1000 = 2 khjq;fs;
,t;tpU tpfpjq;fSk; xd;Wld; xd;W ,ize;Js;sJ. fldhsp
Row;rpapid Mz;bd; khjq;fs; my;yJ ehl;fis ruhrup t#y;
fhyj;jpdhy; tFg;gjd; %yk; ngwyhk; (2k;> 12/2=6) ,jid
NghyNt Mz;bd; khjq;fis (my;yJ ehl;fs;) fldhsp
Row;rpapdhy; tFg;gjd; %yk; ruhrup fld; t#y; fhyk;
fldhspfspd; juj;jpid Fwpf;fpd;wJ. Vndd;why; ,J vt;tsT
tpiuthf my;yJ epjhdkhf gzk; t#ypf;fg;gLfpd;wJ
vd;gjid czu;j;Jfpd;wJ. Fiwthd t#y; fhyk; fldhspfs;
rupahf jq;fs; njhifapid nrYj;jpAs;sdu; vd;gjid
Fwpf;fpd;wJ.
,JNt mjpf fhykhf ,Ue;jhy; jpwikaw;w t#y;
Kiwapid Fwpf;fpd;wJ. ,Ug;gpDk; epWkj;jpd; fld; kw;Wk;
t#y; jpwikapid mstpl mjd; ruhrup t#y; fhykhdJ
epWkj;jpd; ruhrupAld; xg;gpl;L ghuj;Jf; nfhs;sg;gl Ntz;Lk;.
,t;tpfpjkhdJ mjpf jhuhskhd jhfNth mjpfsT
fl;Lghl;Lila tpfpjk; tpw;gidapid Fiwj;J mjd; %yk;
,yhgj;jpidAk; Fiwf;fpd;wJ.
fldhspfs; t#y; fhyk; vt;tsT ,Uf;f Ntz;Lk;
vd;gjw;F jpl;l msT Fwpg;gpLtJ kpfTk; fbdk;. ,J epWkj;jpd;
jd;ik> njhopypd; gUtfhy jd;ik> kw;Wk; fld; nfhs;ifapid
mbg;gilahf nfhz;Ls;sJ. nghJthf ngw Ntz;ba
331
njhifahdJ 3 Kjy; 4 khj fld; tpw;gidf;F kpfhky; ,Uf;f
Ntz;Lk;.
(iii) fldPe;Njhu; Row;rp tpfpjk; (fldPe;Njhu; nefpo;r;rp) :
,J fldhsp Row;rp Nghd;wNjahFk;. ,t;tpfpjk; fld;
nfhs;Kjy;fsf;F epWkk; vt;tsT nrYj;jg; gLfpd;wJ
vd;gjid Fwpf;fpd;wJ. ,t;tpfpjk; fPo;tUkhW
fzf;fplg;gLfpd;wJ.
fld; nfhs;Kjy;fs;
ruhrup fzf;F nrYj;jy;fs;
nrYj;j Ntz;ba fzf;Ffs; vDk; gjk; tu;j;jf
fldPe;Njhu;fs; kw;Wk; nrYj;j Ntz;ba cz;bay;fis
Fwpf;fpd;wJ.
fld; nfhs;Kjy; rhu;e;j nrYj;jg;gl Ntz;ba njhlf;f

kw;Wk; ,Ujp ,Ug;G nfhLf;fg;gl tpy;iy vdpy; ,t;tpfpjk;
(iv) fld; nrYj;j fhyk; mDgtpf;fg;gl tpfpjk; (ruhrup
nrYj;jy;fs; fhyk;)
,t;tpfpjk; fldPe;NjhuplkpUe;J ruhrupahf mDgtpf;fg;gl;l
fld; fhyj;jpid Fwpf;fpd;wJ. ,J fPo;tUk; Kiwfs; %yk;
fzf;fplg;gLfpd;wJ.
(m) Xu; Mz;bd; khjq;fs; (my;yJ ehl;fs;)

fld; Row;rp
(M) ruhrup fzf;F nrYj;jy;fs; x Xu; Mz;bd; khjq;fs;
(my;yJ ehl;fs;)
fldPe;Njhu; Row;rp
(,) ruhrup fld; nrYj;j Ntz;bait
ruhrup khj (my;yJ jpdthjp) fld; nfhs;Kjy;fs;
vLj;Jf;fhl;L 7.14 : fPo;tUk; tpguw;fspypUe;J fld; Row;rp
tpfpjk; kw;Wk; ruhrup fld; nryj;J Ntz;ba fhyj;jpid
fzf;fpLf.
2017 y; fld; nfhs;Kjy; 1>00>000 01.01.2017 y;
01.01.2017 y; fldhspfs; 20>000 nrYj;j Ntz;ba cz;bay;fs; 4>000
31.12.2017 y; fldhspfs; 10>000 31.12.2017 y; nrYj;j Ntz;ba
cz;bay;fs; 6000
332
tpil :
fldPe;Njhu; Row;rp fld; nfhs;Kjy; 1>00>000
tpfpjk; = ruhrupahf = 20>000
ruhrupahf nrYj;j Ntz;baJ Xu; Mz;bd; khjq;fs; 12
fzf;Ffs; (my;yJ mDgtpf;f khjq;fs; = 5 2 khjq;fs;
ruhrupahf nrYj;j Ntz;ba fzf;Ffs; x Xu; Mz;bd; khjq;fs;
= 20>000x12
Xu; Mz;bd; fld; nfhs;Kjy; = 2.4 khjq;fs;
my;yJ
ruhrupahf nrYj;j Ntz;ba fzf;Ffs; = 20,000 = 204
ruhrup khj fld; nfhs;Kjy; = 2,4 khjq;fs;
Kf;fpaj;Jtk; : fldPe;Njhu; Row;rp tpfpjk; kw;Wk; fld;

nrYj;jpaJ mDgtpf;fg;gl;l fhyk; ,uz;LNk epWkk; jdJ fld;
nfhs;Kjy; ve;jsT rupahf nrYj;jpAs;sJ vd;gjid
Fwpf;fpd;wJ. mjpfg;gbahd fld; Row;rp tpfpjk; my;yJ
Fiwe;jsT fld;fhyk; mDgtpf;fg;gl;l tpfpjk; vd;gJ
fldPe;Njhu;fSf;F rupahd Neuj;jpy; fld; nrYj;jg;gl;lij
czu;j;jp mjd; %yk; epWtd fld; kjpg;gpid vjpnuhypf;fpd;wJ.
,t;tpfpjk; kpf rhjfkhf ,Ug;gpd; epWkk; fldPe;NjhuplkpUe;J
fpilf;Fk; fld; trjpfis KO mstpy; cgNahfg;gLj;jtpy;iy
vd;gjid Fwp;g;gpLfpd;wJ.
(v) ruf;F Row;rp tpfpjk; : ,t;tpfpjkhdJ ruf;fpd; kPjhd
KjyPL jpwk;gl cgNahfg;gLj;jg;gl;ljh my;yJ ,y;iyah
vd;gjid Fwpg;gpLfpd;wJ. vdNt ,t;tpfpjk; ruf;fpd; kPjhd
KjyPL rupahd tiuaiuf;Fs; cs;sjh my;yJ ,y;iyah
vd;gjid Fwpf;fpd;wJ.
elg;ghz;bd; tpw;w ruf;fpd; mftpiy
ruhrup ruf;F
ruhrup ruf;fhdJ xt;nthU Mz;bd; ,UjpapYk; cs;s
fr;rh nghUs;> gjg;gLj;Jk; epiy nghUs; kw;Wk; KbTw;w
nghUs; Mfpatw;iw $l;b gd;dpnuz;bdhy; tFg;gjd; %yk;
fzf;fplg;gLfpd;wJ.
ruf;F tpjkhdJ ruf;fpd; xt;nthU gFjpf;Fk;
fzf;fplg;gLfpd;wJ. vdNt ,t;tpfpjk; fr;rh nghUs;>
gjg;gLj;Jk; epiy nghUs; kw;Wk; KbTw;W nghUs;
Mfpatw;wpw;F fzf;fplg;gLfpd;wJ.
333
(m) tpw;w nghUspd; mftpiy
KbTw;w nghUspd; ruhrup ruf;F
(M) Efu;Tw;w nghUs;
fr;rh nghUspd; ruhrup
(,) KbTw;w Ntiyapd; mftpiy
gjg;gLj;Jk; epiy ruf;fpd; ruhrup
Nkw;$wpg;gpl;l Kiw ruf;F Row;rp tpfpjj;jpid fzf;fpl
rpwe;jjhFk;. ,Ue;j NghjpYk; KO tpguq;fs; fpilf;fg;ngwhj
nghOJ ruf;F Row;rp tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ.
epfutpw;gid
tpw;gid tpiyapy; ruhrup ruf;F
ruhrup ruf;fhdJ fPo;tUkhWk; njhlf;f kw;Wk; ,Ujp ruf;fpd;

ruhrup mbg;gilapYk; fzf;fplg;gLfpd;wJ.
ruhrup ruf;F
fzf;fpay; fhyj;jpd; njhlf;fj;jpd; ruf;F
njhlf;fj;jpd; ruf;F +
fzf;fpay; fhy ,Ujp ruf;F
2
vLj;Jf;fhl;L 7.15 : fPo;tUk; ];ifyhu;f; epWkj;jpd; tu;j;jf
fzf;fpypUe;J ruf;F Row;rp tpfpjj;jpid fzf;fpLf tu;j;jf
fzf;F
gw;W tpguq;fs; gw;W tpguq;fs; tuT
njhlf;f ruf;F 40>000 tpw;gid 2>00>000
nfhs;Kjy; 1>00>000 ,Wjp ruf;F 20>000
rj;jk; 10>000
nkhj;j yhgk; 70>000
2>20>000 2>20>000
tpil :
ruf;F Row;rp tpfpjk; = tpw;gid mftpiy = 1>30>000
ruhrup ruf;F 30>000
= 4.33
klq;Ffs;
334
tpfpjj;jpd; Kf;fpaj;Jtk; :
Vw;fdNt Fwpg;gpl;lg;gb ruf;F Row;rp tpfpjk; ruf;fpd; ePu;k
epiyapid Fwpf;fpd;wJ. mjpf msT Row;rp tpfpjk; RWRWg;ghd
tpw;gidapid Fwp;f;fpd;wJ. ,t;tpfpjk; mjpfsNth my;yJ
Fiwe;jsNth ruf;fpUg;gpd; mjdhyhd gpur;ridfis
Fwpd;fpd;wJ. Fiwe;jsT ruf;F Row;rp tpfpjk; mjpfsT
epjpapid epWkk; jLj;Js;s epiyapid Fwpf;fpd;wJ. ,jd;
tpisthf mjpfsT el;lk; Vw;gl;L ruf;fhdJ mjd;
juj;jpypUe;J Fiwfpd;wJ.
7.5 : epjpapay; (fzf;fpay;) tpfpjq;fs; :

epjpapay; tpfpjq;fs; epWkj;jpd; epjpapay; epiyikapid
Fwpf;fpd;wJ. epWkk; epjpapay; uPjpahf ed;whf cs;sJ vd;gjid
mwpa mJ jdJ Fwfpafhy kw;Wk; ePz;lfhy nghWg;Gfis
ve;jsT jpwk;gl nrYj;jpAs;sJ. ehk; cgNahfg;gLj;jyhk;.
ePz;lfhy fld;fis ePz;lfhy epjp %yk; Fwfpa fhy
nghWg;Gfis Fwfpa fhy epjp%yk; nrYj;j Ntz;Lk; vd;gJ
tFf;fg;gl;l nfhs;ifahFk;.
Cjhuzkhf epiy nrhj;Jf;fis tq;fpaplk; ngw;w Nky;tiu
gw;W %yk; nfhs;Kjy; nra;jhy; epWkk; rpf;fypy; ,Uf;Fk;NghJ
tq;fpf;F fld; jpUg;gp nrYj;j mjd; nrhj;Jf;fis tpw;f
,ayhJ.
fPo;tUtd rpy Kf;fpakhd tpfpjq;fs; epWkj;jpd; epjp
epiyikapid mwpa cjTfpd;wd.
epiy nrhj;Jf;fs; tpfpjk; :

,t;tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ.
epiy nrhj;Jf;fs;
ePz;lfhy epjp
,t;tpfpjk; 1 f;F Nky; ,Uf;ff; $lhJ. ,J 1 f;F fPo; ,Ug;gpd;
epWkk; jdJ eilKiw Kjypy; xU gFjpapid jdJ ePz;lfhy
epjp%yk; gad;gLj;jpAs;sJ vd;gJ nghUs;. ,J epWkk; jdJ
%y eilKiw Kjypy; xU gFjpapid cgNahf gLj;jpAs;sJ
vd;gjidAk; czu;j;Jfpd;wJ. 0.67 vDk; tpfpjNk rPuhd
tpfpjkhf fUjg;gLfpd;wJ.
epiy nrhj;Jf;fspy; epfu epiy nrhj;Jf;fs; (mjhtJ cz;ik
tpiy elg;G Njjp tiu Nja;khdk;) kw;Wk; fpis epWk
gq;Ffspy; cs;gl tu;j;jf KjyPLfSk; cs;slq;Fk;. ePz;lfhy
335
epjpapy; gq;F Kjy;> xJf;fPLfs; kw;Wk; ePz;lfhy fld;fSk;
mlq;Fk;.
cjhuzk; 7.16 : fPo;tUk; tpguq;fspypUe;J epiy nrhj;Jf;fs;
tpfpjj;jpid fzf;fpLf
tpguq;fs; tpguq;fs;
gq;Fkjy; 1>00>000 miwfyd;fs; 25>000
xJf;fPLfs; 50>000 tu;j;jf 50>000
12 rjtPjk; fldPl;L 1>00>000 fldhspfs; 30>000
gj;jpuq;fs; 50>000 nuhf;f ,Ug;G 10>000
tu;j;jf fldPe;Njhu; 1>00>000 nrYj;j 40>000
Miy kw;Wk; Ntz;ba
1>00>00
,ae;jpuk; epyk; kw;Wk; cz;bay; ruf;F
fl;blk;
tpil :
epiy nrhj;Jf;fs; = epiy nrhj;Jf;fs;
tpfpjk; ePz;lfhy epjp
= 2>25>000 = 0.9
2>50>000
elg;G tpfpjk; :
,t;tpfpjk; epWkk; jdJ Fwfpa fhy nghWg;Gfs; vt;tpjk;
rup nra;fpd;wJ vd;gjid Fwpf;fpd;wJ. ,J fPo;tUkhW
fzf;fplg;gLfpd;wJ.
eilKiw nrhj;Jf;fs;
eilKiw nghWg;Gfs;
elg;G my;yJ eilKiw nrhj;Jf;fs; vd;gJ nuhf;fk; kw;Wk;
njhopy; ,af;f Row;rpapy; cldbahf nuhf;fkhf khwf;$ba
,ju nrhj;Jf;fis Fwpf;fpd;wJ. eilKiw nghWg;Gfs; vd;gJ
Xu; Mz;Lf;Fs; jpUg;gp mspf;ff; $ba nghWg;Gfis
Fwpf;fpd;wJ. eilKiw nrhj;Jf;fs; kw;Wk; eilKiw
nghWg;Gfspd; njhFg;Gfs; gpd;tUk; gFjpfspy; ,Ug;G epiy
Fwpg;G Ma;T gbtj;jpy; nfhLf;fg;gl;Ls;sJ.
336
mDkhjj;jpw;F Nky; epYitapy; ,Uf;Fk; Gj;jff;flDk;
cjpup cgup ghfq;fSk; eilKiw nrhj;Jf;fspy; Nru;f;ff;
$lhJ. Mdhy; Kd;$l;b nrYj;jpa nryTfs; ,Ug;gpd; mjid
eilKiw nrhj;Jf;fspy; Nru;j;J nfhs;s Ntz;Lk;.
vLj;Jf;fhl;L 7.17 :
fPo;tUk; tpguq;fspypUe;J 1 eilKiw tpfpjj;jpid fzf;fpLf :
tpguq;fs; tpguq;fs;
rpy;yiu fldhspfs; 40>000 rpy;yiu 20>000
Kd;$l;b nrYj;jpa 20>000 fldPe;Njhu;
nryTfs; 10>000 fldPl;L 1>00>000
Fwfpa fhy KjyPLfs; gj;jpuq;fs;
5000 20>000
cgup ghfq;fs; KjyPLfs;
10>000 20>000
nrYj;j Ntz;ba epYit
cz;bay;fs; nryTfs;
eilKiw tpfpjk; = eilKiw nrhj;Jf;fs;

eilKiw nghWg;Gfs;
= 90>000
= 1.8
50>000
elg;G tpfpjk; 2 vd ,Ue;jhy; FUfpafhy jPu;Tepiy ghJfhg;G
tpspk;gpy; cs;sjhf vdf; fUjg;gLfpd;wJ. ,t;tpfpjj;jpy;
eilKiw nrhj;jf;fs; 2 f;F gjpy; 1 f;F Fiwf;fg;gl;Ls;sjhy;
fldPe;Njhu; jq;fSf;Ff; fpilf;f Ntz;ba epYit njhifapid
Koikahf ngw ,aYk; vd;gjid mwpayhk;.
NkYk; ,t;tpfpjk; kpf mjpfkhf ,Ug;gpd; epWkk; jdJ

epjpapid jpwikahf cgNahfg;gLj;jtpy;iy vd;gJ nghUs;.
mJ NghyNt gUtfhyk; rhu;e;j tu;j;jf njhopy; epWkq;fs;
Fwpg;gpl;l fhyfl;lj;jpw;F Fiwe;jsT elg;G tpfpjj;jpidNa ngw
,ay;fpd;wJ. mjpf msT elg;G tpfpjk; epWkk; ePz;lfhy
epjpapid jdJ Fwfpafhy Njtf;F cgNahfg; gLj;jp ,Ug;gij
czu;j;jp mJ vt;tpjk; yhgj;jd;ikapid ghjpf;Fk;
vd;gjidAk; mwpTUj;Jfpd;wJ. eilKiw tpfpjk; mjpfkhf
,Uf;Fk; nghOJ mj jdJ Fwfpa fhy nghWg;Gfis vspjpy;
milj;JtpLk; vd;gJ nghUshfhJ. ,t;tpfpjj;jpy; ve;jstpw;F
eilKiw nrhj;Jf;fSk;> nghWg;GfSk; cs;slq;fpAs;sJ
337
vd;gjid njupe;J nfhs;s Ntz;Lk;. NkYk; eilKiw tpfpjk; 2
f;F Nky; ,Uf;Fk;nghOJ eilKiw nrhj;jpy; ,Uf;Fk; ruf;F
kw;Wk; fldhspfs; ePz;lfhykhf rupahf cgNahfg;gLj;jhky;
,Ug;gpd; epWkk; $ba tpiutpy; Njhy;tpapid re;jpf;Fk; epiy
tUk;.
eilKiw tpfpjj;jpid vspjhf jf;f tpjkhf ifahs

,aYk;. ,J rpy mtrukhf nrYj;j Ntz;ba nryTfis js;sp
NghLtjd; %ykhfNth my;yJ rpy Fwfpafhy KjyPLfis
js;spg;NghLtjhNyh my;yJ eilKiw nghWg;Gfis
nrYj;Jtjd; %yNkh rhj;jpakhfpd;wJ.
vLj;Jf;fhl;L 1 :
eilKiw nrhj;Jf;fs; :
rpy;yiu fldhspfs; 40>000
ruf;F 60>000
ifapUg;G 1>00>000
eilKiw nghWg;Gfs; :
rpy;yiu fldPe;Njhu; 80>000
nrYj;j Ntz;Lk; cz;bay;fs; 20>000
eilKiw tpfpjk; = 2>00>000

1>00>000 = 3
fldPe;NjhUf;F &.50>000 nuhf;f ifapUg;gpypUe;J nrYj;jg;gl;lhy;
eilKiw tpfpjk; fPo;tUkhW fzf;fplg;gLk;.
eilKiw tpfpjk; = 1>50>000
59>000 = 3
vLj;Jf;fhl;L 2 :
xU njhopy; epWtdj;jpw;F ruf;F ,Ug;G &.5000 cl;gl
eilKiw nrhj;Jf;fs; &.30>000 cs;sJ. ,jd; eilKiw
nghWg;Gfs; &.15>000 eilKiw tpfpjk; 2 ,Ue;j NghjpYk;
njhopy; epWkk; &.15>000 ruf;fpid ngw;wpUf;FNkahdhy; ,jd;
eilKiw tpfpjk; fPo;tUkhW fzf;fplg;gLfpd;wJ.
30>000 + 10>000 40>000

= 1.6
15>000 + 10>000 25>000
338
ruf;Ffs; flDf;F nfhs;Kjy; nra;ag;gl;Ls;sJ vd
mDkhdpf;fg;gLfpd;wJ Kf;fpaj;Jtk; :
eilKiw tpfpjk; vd;gJ eilKiw KjyhdJ
ve;jstpw;F eilKiw nghUg;Gfistpl eilKiw nrhj;Jf;fs;
ve;jstpw;F mjpfkhf cs;sJ vd;gjid Fwpg;gpLtjhy;
,t;tpfpjk; epWk epjpapay; ];jpujd;ikapid czu;j;Jfpd;wJ.
mjpfsT eilKiw tpfpjk; gw;whf;Fiwahd epjp <LgLj;Jjiy
czu;j;Jfpd;wJ. NkYk; Fiwe;jsT eilKiw tpfpjkhdJ
epWkk; jdJ epjpapid rupahf cgNahfpf;ftpy;iy vd;gjid
njuptpg;gjd; %yk; epWkj;J Nkhrkhd Nkyhz;ikapid
Fwpf;fpd;wJ.
ePu;k tpfpjk; : ,t;tpfpjk; mkpyr;Nrhjid tpfpjk; kw;Wk;

kpftpiwT tpfpjk; vd;Dk; miof;fg;gLfpd;wJ. ,t;tpfpjk; ePu;k
nrhj;Jf;fis ePu;k nghWg;GfSld; xg;gpLtjd; %yk; fzf;fpl
eilKiw nrhj;JfspypUe;J Kd; $l;b nrYj;jpa nryTfs;
kw;Wk; ruf;fpizAk; fopj;J nfhs;s Ntz;Lk;. ePu;k tpfpjk;
ePu;k nrhj;Jf;fs;
ePu;k nghWg;Gfs;
Nkw;$wpa cjhuzj;ij nfhz;L ePu;k tpfpjk; fPo;tUkhW

fzf;fplg;gLfpd;wJ.
ePu;k nrhj;Jf;fs; 90>000 – 40>000
=
ePu;k nghWg;Gfs; 50>000
= 50,000
=1
50,000
ePu;k nghWg;Gfs; vd;gJ cldbahf nrYj;j Ntz;ba

nghWg;GfshFk;. vdNt eilKiw nghWg;GfspypUe;J tq;fp
Nky;tiu gw;W fopj;Jf; nfhs;sg;gLfpd;wJ.
,jd; jpl;l msT 1. ,t;tpfpjk; epWkj;jpd; FWfpa fhy
ePu;k epiyapid Fwpf;fpd;wJ.
339
eilKiw tpfpjj;jpidAk; ePu;k tpfpjj;jpidAk; xg;gpLk; nghOJ
ruf;F ,Ug;gpy; ,Uf;Fk; epiyapid ehk; mwpayhk;. Cjhuzkhf
,U rpW epWtdq;fspy; xNu khjpupahd eilKiw tpfpjk;
nfhz;L NtWgl;l ePu;k tpfpjq;fs; ,Uf;FNkahdhy; Fiwe;jsT
ePu;k tpfpjk; nfhz;Ls;s epWkj;jpd; Njitf;F mjpfkhd
ruf;fpUg;gpd; nfhz;Ls;sJ vd;Wk; mwpayhk;.
fld; Neu;ik gq;F tpfpjk; :

,t;tpfpjk; epwkj;jpd; ePz;lfhy epjpapay; nfhs;ifapid
mwpa cjTfpd;wJ. ,J ntspg;Gw kw;Wk; cl;Gw tpfpjk; vd;Wk;
miof;fg;gLfpd;wJ. ,J fPo;tUkhW fzf;fplg;gLfpd;wJ.
fld; - Neu;ik tpfpjk; = ntspg;Gw nghWg;Gfs;

cl;Gwg; nghWg;Gfs;
ntspg;Gw nghWg;Gfs; vd;gJ epWkj;jpd; nkhj;j ntspg;Gw

nghWg;Gfis Fwpf;fpd;wJ. cl;Gw nghWg;Gfs; vd;gJ epWkj;jpd;
gq;Fjhuu;fs; epjp my;yJ fz;Zf;F Gyg;gLk; epfu kjpg;G
MFk;. ,t;tpfpjk; 1 vd ,Ug;gpd; (mjhtJ ntspahl;fs;
epjpahdJ gq;Fjhuu; epjpf;F rkkhf ,Uf;FNkahdhy;).
jpUg;jpfukhd tpfpjk; vd fUjg;gLfpd;wJ.
(i) fld; - Neu;ik tpfpjk; nkhj;j ePz;lfhy fld;
=
nkhj;j ePz;l fhy epjp
(ii) fld; - Neu;ik tpfpjk; gq;Fjhuu; epjp

=
nkhj;j ePz;l fhy epjp
(iii) fld; - Neu;ik tpfpjk; nkhj;j ePz;l fhy fld;

=
gq;Fjhuu; epjp
Nkw;$wpg;gpl;litfspy; 2 tJ Kiw kpfTk;
gpugykhdjhFk; tpfpjk; (i) kw;Wk; (ii) nkhj;j ePz;l fhy
epjpapy; ePz;lfhy epjpf;Fk; gq;Fjhuu; epjpf;Fk; cs;s tpfpj;jpid
Fwpf;fpd;wJ. Tpfpjk; (iii) Mir gq;Fjhuu; epjpf;Fk; nkhj;j ePz;l
fhy fld; epjpf;Fk; ,ilNa cs;s tpfpjj;jpid Fwpf;fpd;wJ.
340
Tpfpjk; (i) k; (ii) k; xt;nthd;Wk; jdpj;jdpNa 0.5 vd
,Ue;jhy; rupahdjhFk;. Kw;wgb tpfpjk; (iii) MdJ 1 Mf
,Ug;gpd; Vw;Gilajhf fUjg;gLfpd;wJ. mjhtJ KjyPl;lhu;fs;
fld; - Neu;ik gq;F tpfpjk; gq;Fjhuu; epjp fld; epjpf;F
rkkhdjhf ,Ug;gpd; jpUg;jpfukhdjhf cs;sJ vd;gJ nghUs;.
Kd;Dupik gq;Ffs;f 12 khjq;fspy; kPl;f $bajhf
,Ug;gpd; mjid fld;fspy; xU gFjpahf Nru;j;J nfhs;s
Ntz;Lk;.
vLj;Jf;fhl;L 7.18
fPo;tUk; tpguq;fspypUe;J fld; - Neu;ik gq;F tpfpjj;jpid
fzf;fpLf :
tpguq;fs; tpguq;fs;
Kd;Dupik gq;F 1>00>000 gpidakpy;yh 50>000
Kjy; 2>00>000 fld;fs; 40>000
Neu;ik gq;F Kjy; 50>000 fldPe;Njhu; 20>000
Kjy; xJf;fPLfs; 50>000 nrYj;jw;Fupa 10>000
,yhg el;l f/F cz;bay;fs;
1>00>000 20>000
12% mlkhd tupf;fhd xJf;fPL
fldPl;L gj;jpuk; gq;fhjha xJf;fPL
tpil :
fld; - Neu;ik tpfpjkhdJ fPo;tUk; VNjDk; xU Kiwapy;
epWkj;jpw;F Njitg;gLk; tpguq;fis fUj;jpy; nfhz;L
jahupf;fyhk;
(i) fld; - Neu;ik tpfpjk; ntspg;Gw nghWg;Gfs; 2>40>000
= = = 0.6
cl;Gw nghWg;Gfs; 4>00>00
(ii) fld; - Neu;ik tpfpjk; nkhj;j ePz;l fhy fld; 1>50>000
= = = 0.27
nkhj;j ePz;l fhy 5>50>000
nghWg;Gfs;
(iii) fld; - Neu;ik tpfpjk;gq;Fjhuu; epjp 4>00>000 =
= = 0.73
nkhj;j ePz;l fhy epjp 5>50>00
341
(iv) fld; - Neu;ik tpfpjk; ePz;l fhy fld; 1>50>000
= = = 0.73
gq;Fjhuu; epjp 4>40>000
gpidakpy;yh fld; ePz;l fhy fldhf Nru;f;fg;gl;Ls;sJ.
Kf;fpaj;Jtk; : ,t;tpfpjk; epWtd cupikahsu;fspd;
gq;fspg;gpid czu;j;Jfpd;wJ. mjpfsT nghWg;Gfs; ,Ug;gpd;
jpthyhFk; epiy Vw;glyhk; ,t;tpfpjk; epWkk; ve;jstpw;F
ntspahl;fis rhu;e;J ,af;Ffpd;wJ vd;gjid Fwpf;fpd;wJ.
fldPe;Njhu;fSf;F ,t;tpfpjk; ghJfhg;G tpspk;gpid
njuptpf;fpd;wJ. ,t;tpfpjk; KjyPl;lhu;fs; ve;jstpw;F kpf
Fiwe;j KjyPl;by; mjpf Mjhak; ngWfpd;wdu; vd;gjid
Fwpf;fpd;wJ.
cupikahsu; tpfpjk;:
,t;tpfpjk; fld; Neu;ik tpfpjjpypUe;J NtWgl;Ls;s ed;wFk;
,t;tpfpjk; cupikahsu; kw;Wk; gq;Fjhuu; epjp kw;Wk; fz;Df;F
Gyg;gLk; nrhj;Jf;fspilNa cs;s cwtpid njuptpf;fpd;wJ
gq;Fjhuu; epjp
cupikahsu; epjp = nkhj;j Gyg;gLk; nrhj;jfs;
vLj;Jfhl;L 7.19
fPo;tUk; tptuq;fspypUe;J cupikahsu; tpfpj;jpid fzf;fpLf
tpguq;fs; tpguq;fs
Kd;Wupik 100000 epiy nrhj;Jfs; 200000
gq;F Kjy
;Neu;ik 200000 eilKiw 100000
gq;F Kjy; nrhj;Jfs;
xJf;fPLfs;
50000 50000
kw;Wk;
ew;ngau;
cgupfs;
fldPl;L 100000 150000
gj;jpuq;fs; KjyPLfs;
fldPe;Njhu; 50000
500000 500000
342
tpil :
cupikahsu tpfpjk;; = gq;Fjhuu; epjp 3>00>000
= =
nkhj;j Gyg;gLk; 4>500>000
nrhj;Jf;fs; = 0.67 my;yJ 67%
Kf;fpaj;Jtk; :
,t;tpfpjk; epWkj;jpd; nghJthd epjpapay; typikapid
ikag;gLj;Jfpd;wJ. NkYk; fldPe;Njhu;fs; epWtd gq;Fjhuu;
epjpahdJ ve;jstpw;F nkhj;j nrhj;jpy; <LgLj;jg; gl;Ls;sJ
vd;gjid mwpa ,t;tpfpjk; cjTfpd;wJ. mjpfsT cupikahsu;
tpfpjk; ,Ug;gpd; mJ Fiwe;jsT Mgj;jhd epiy vd
fldPe;NjhUf;F ,t;tpfpjk; czu;j;Jfpd;wJ. Fiwe;jsT tpfpjk;
mjpfsT Mgj;jhd Kd;ndr;rupf;if mwptpg;gpid fldPe;NjhUf;F
,t;tpfpjk; njuptpf;fpd;wJ. mjpfsT tpfpjk; ghJfhg;ghdJ.
,t;tpfpjk; 50 rjtPjj;jpw;F Fiwthf ,Ug;gpd; fldPe;NjhUf;F
mJ Mgj;jhd epiyahFk;. Vnddpy; epWtdk; el;l epiyf;F
nrd;W fiyf;Fk; epiyikapid milANkahdhy;
fldPe;Njhu;fSf;F Ngupog;G Vw;gl tha;g;Gs;sJ.
cq;fs; Kd;Ndw;wj;ij mwpaTk;
4. epWkj;jpd; xl;Lnkhj;j ,yhgj;jd;ikAk; ve;j ,U
fhuzpfis mbg;gilahf nfhz;Ls;sJ.
5. fldhspfspd; juj;jpid vJ kjpg;gpLfpd;wJ.
6. Vw;fjf;f epiy nrhj;J tpfpjj;jpid Fwpg;gpLf
7. fld; - Neu;ik tpfpjj;jpd; kw;WnkhU ngau; ahJ?
7.6 tpfpj Ma;tpd; cgNahfq;fs; kw;Wk; FiwghLfs; :

fPo;tUtd tpfpj Ma;tpd; rpy Kf;fpa cgNahfq;fs; MFk;.
1. epjpapay; mwpf;ifapid vspikahf;Ffpd;wJ :
tpfpj Ma;T epjpapay; mwpf;ifapid xg;gpLtij
vspikahf;Ffpd;wJ. tpfpjq;fs; epWtdj;jpy; Vw;gl;l
epjpapay; khw;wq;fis njspthf njuptpf;fpd;wJ.
2. ,il epWtd xg;gpLifapid vspjhf;Fjy; :
Tpfpj Ma;T ,ilepWtd xg;gPl;bw;F Njitahd tpguq;fis
mspf;fpd;wJ. NkYk; tpfpj Ma;tpd; %yk;
ntw;wpfukhd my;yJ Njhy;tpf;fhd fhuzpfis
ntspr;rk; fhl;b mwpa KbAk;. NkYk; ,t;tpfpjk;
343
tYthd my;yJ gytPdkhd epWkk;> mjpf kjpg;gPL nra;ag;gl;l
epWtdq;fis vspjhf ntspf;fpd;wJ.
3. cs; epWtd xg;gpLjiy vspjhf;Fjy; :
Tpfpj Ma;thdJ epWtdj;jpy; ,aq;Fk; gy gFjpfspd; nray;
jpwid mwpa cjTfpd;wJ. NkYk; ,t;tpfpjk; epWtd jpwik
kw;Wk; vjpu;fhy nray;jpwd; Mfpatw;wpid mwpa cjtp
Gupfpd;wJ.
3. jpl;lkplypy; cjtp Gupfpd;wJ : tpfpj Ma;thdJ

jpl;lkply; kw;Wk; Kd;fzpj;jypy; cjtpahf cs;sJ. xt;nthU
epWkKk; jdJ fle;j fhy ,af;fj;jpypUe;J rpy epakq;fis
nfhz;L mjd; ntw;wp my;yJ Njhy;tpapid epu;zapf;Fk;.
VNjDk; khw;wq;fs; tpfpj mstPLfspy; khWghLfs; ,Ue;jhy;
epWkk; jdJ vjpu;fhy gpur;ridfs; my;yJ mjd; Nghf;F
Mfpatw;wpid fzpf;f ,ay;fpd;wJ. MfNt tpfpjq;fs;
Nkyhz;ikf;F mjd; mbg;gil gzpfshd Kd;fdpj;jy;>
jpl;lkply;> xUq;fpizj;jy;> fl;Lg;ghL kw;Wk; njhlu;Gilik
Mfpatw;wpu;f;F NgUjtp Gupfpd;wJ.
7.6.1 tpfpj Ma;tpd; FiwghLfs; :

fzf;fpay; tpfpjq;fs; rpy FiwghLfis nfhz;Ls;sd. Mit
fPo;tUkhW tpsf;fg;gLfpd;wJ.
1. Xg;gpl;L ghu;j;jy; mtrpak; :
Tpfpjq;fis fle;j fhy tpguq;fSld; xg;gpLtjd; %yNkh
njhopy; ew;w kw;w epWkj;Jld; xg;gpLtjhNyh epWkj;jpd; njhopy;
jpwikapid tpfpjq;fs; %yk; Ma;T nra;J mwpa ,aYk;.
,Ue;j NghjpYk; fle;j fhy epfo;Tfis xg;gpLtjd; %yk;
vjpu;fhy fdpg;Gfis rpy Kf;fpa fhuzpfshd re;ij #oy;
kw;Wk; Nkyhz;ik nfhs;iffs; Mfpatw;why; rupahf epu;zapf;f
,ayhJ.
2. epjpepiy mwpf;ifapd; FiwghLfs; :
tpfpjq;fs; epjpepiy mwpf;ifapd; gjpT nra;ag;gl;l tpguq;fspd;
mbg;gilapdhNy jahupf;fg;gLfpd;wJ. Vw;fdNt Fwpg;gpl;lgbNa
epjpepiy mwpf;iffs; rpy FiwghLfis nfhz;Ls;sJ. vdNt
mf;FiwghLfSk; tpfpjq;fspy; vjpnuhypf;f tha;g;Gs;sJ.
cjhuzkhf epjp rhuh nryTfs; njhopYf;F Kf;fpakhf
fUjg;glhtpbYk; mit ,Ug;G epiy Fwpg;gpy; ntspg;gLj;jg;
gLtjpy;iy.
344
Nkyhz;ikapy; khw;wk; Vw;gbd; mJ vjpu;kiw tpistpid
vjpu;fhy ,yhgj;jd;ikapy; Vw;gLj;Jk;. Mdhy; ,jid epjpepiy
mwpf;ifapid NkNyhl;lkhf ghu;;g;gjd; %yk; mwpa ,ayhJ.
,jidg; NghyNt Nkyhz;ikf;F jdJ fzf;fpay;
nfhs;ifapy; rpy Nju;Tfis nfhz;Ls;sJ epWkq;fs; jdJ
ruf;fPL kjpg;gpLjy;> Nja;khdk;> Muha;r;rp kw;Wk; tsu;r;rp>
xj;jpitf;fg;gl;l tUtha; nrytpid mZFKiw ,d;W
rpytw;wpid gy;NtW tpjkhf ifahy;tjw;fhd nfhs;ifapid
filgpbf;fpd;wd. xt;nthU epWkKk; NtWgl;l nfhs;ifapid
filgpbf;Fk; nghOJ tpfpj mbg;gilapy; epWkq;fis xg;gpLtJ
vd;gJ nghUsw;w xd;whFk;. NkYk; Nkyhz;ikAk; xt;nthU
fhy fl;lj;jpYk; jdJ fzf;fpay; nfhs;ifapid khw;Wfpd;wJ.
vdNt fzf;fpay; tpfpjq;fis nfhz;L Ma;T Nkw;nfhs;tjw;F
Kd; epWkk; jdJ epWk mwpf;ifapid ed;F Ma;T nra;J
nfhs;s Ntz;bAs;sJ. epjpapay; Ma;thus; epjpapay; Ma;T
nra;tjw;F Kd; epjpapay; mwpf;ifapy; cs;s fzf;fpay;
nfhs;ifapid mbg;gilapy; rpy rupfl;ly;fis Nkw;nfhs;s
Ntz;bAs;sJ.
Mfpy cyf mstpy; fzf;fsu;fspd; fzf;fpay;
nfhs;iffs; juKiajhf ,Uf;f Ntz;Lk; vd;w mwpTUj;jypd;
tpisthf mfpy cyf fzf;fpay; ju FO epWtg;gl;Ls;sJ.
,e;jpa mstpy; ,e;jpa jzpf;if fzf;fhsu; epwtdk;
fzf;fpay; ju FOtpid epWtpAs;sJ. ,f;FO Njitahd
fzf;fpay; juj;jpid epu;zapf;FK;. ,e;jpa juf;FO Kd;ghfNt
33 fzf;fpay; juq;fis ntspapl;Ls;sJ. 1 Vg;uy; 1991 f;F
gpwF midj;J epWkq;fSk; ,j;juj;jpid filgpbf;f Ntz;Lk;
vd;gJ fl;lhakhf;fg;gl;Ls;sJ.
3. tpfpjq;fs; kl;LNk NghJkhdjy;y :
Tpfpjq;fis nfhz;L ehk; epWkj;jpd; epjpepiy ed;whf
cs;sjh my;yJ Nkhrkhf cs;sjh vd mwpa ,ayhJ
Vndd;why; mit xU FwpaPL kl;LNk. Kw;w fhuzpfisAk;
mwpa Ntz;Lk;. Cjhuzkhf mjpf msT eilKiw tpfpjk;
cs;sJ vd;why; mJ epWkk; ey;y ePu;k epiyapy; cs;sJ vd;W
nghUsy;y. Vndd;why; rpy Neuq;fspy; ruf;fpUg;gpy; ehs; fle;j
nghUSk; ,Uf;fyhk;. Ve;j tpfpjKk; ey;y tpfpjk; my;yJ
nfl;l tpfpjk; vd;W nghUs; glhJ vd rupahf Fwpg;gpl;Ls;sJ.
epWkk; cWjpahdjhfNth gykhdjhfNth ,Uf;fpd;wJ vd tpfpj
Ma;T ntspg;gLj;jpdhYk;> mjidNa ,Ujp Kbthf vLf;f
,ayhJ. Tpfpjq;fis uapy;Nt top ghijAld; xg;gplyhk;. mit
Ma;thu;fSf;F epWj;J> ghu;> ftdp vd mwptpf;fpd;wJ.
345
4. thzpfKiw gug;gPL xg;gid
thzpf Kiw gug;gPl;L xg;gid vd;gJ fzf;Ffis kpifgLj;jp
cz;ik tpguq;fis kiwj;J epjpepiy mwpf;ifapid mjd;
cz;ik epiyapypUe;J cau;j;jp mikg;gjhFk;. ,r;#o;epiyapy;
Fwpg;gpl;l tpfpjk; epWtdk; ey;y my;yJ Fiwghlhd
Nkyhz;ikapy; cs;sJ. vd;gjid njspthf Fwpg;gplhJ.
Cjhuzkhf mjpfsT ruf;F Row;rp tpfpjk; nghJthf
nray;jpwid tpsf;FtjhFk;. Mdhy; Njitaw;w tpiy Fiwg;G
my;yJ Fiwe;jsT ruf;fpUg;gpid filgpbf;fhik Mfpatw;wpd;
%yk; ,jid milayhk;.
,jid NghyNt eilKIw tpfpjj;jpid ,Ug;G epiy Fwpg;G
Njjpf;F Kd; ruf;Ffis kPz;Lk; epug;Gtij js;spg; NghLtjd;
%yk; mjpfg;gLj;j tha;g;Gs;sJ.
Cjhuzkhf xU epWtdk; eilKiw nrhj;Jf;fs; 4000 Kk;
eilKiw nghWg;Gfs; 2000 Kk; eilKiw tpfpjk; 2 vdpy;
jpUg;jpfukhf cs;sJ. vd;W nghUs;. epWkk; flDf;F 2000
kjpg;gpw;F nghUs; nfhs;Kjy; nra;ANkahdhy; eilKiw
nrhj;Jf;fs; 6000 j;jpw;Fk; eilKiw nghWg;Gfs; 4000 j;jpw;Fk;
,Ue;J eilKiw tpfpjj;jpid 1.5 f;F Fiwf;fpd;wJ. vdNt
epWkk; nfhs;Kjiy njhlUk; Mz;L njhlf;fj;jpy; js;sp
NghLtjd; %yk; eilKiw tpfpjk; ,Ug;G epiy Fwpg;G Njjpapy;
2 MfNt ,Uf;f tha;g;Gs;sJ. ,jid NghyNt eilKiw
tpfpjj;jpid Kd;Ndw;w epWkk; rpy mOj;jk; nfhLf;Fk;
eilKiw nghWg;Gfis ,Ug;G epiy Fwpg;G Njjpf;F Kd;
nrYj;jp tplyhk;. Cjhuzkhf Nkw;$wpa gb epWkk; eilKiw
nghWg;Gfis &.1000 nrYj;jp tpl;lhy; eilKiw nghWg;Gfs;
&.1000 Fiwe;J eilKiw nrhj;Jf;fs; &.3000 FiwaNt
eilKiw tpfpjk; 3 tiu cau;fpd;wJ.
5. tpiy epiy khw;wq;fspd; gpur;ridfs; :
tpiyepiy khw;wq;fis fzf;fpy; nfhs;shky; fzf;fpay;
tpfpjq;fspd; mbg;gil nra;ag;gLk; epjpapay; Ma;T jtwhd
KbTfisNa mwpf;Fk;. Cjhuzkhf ,U epWkq;fs; NtWgl;l
fhyq;fspy; mikf;fg;gl;L Miy kw;Wk; ,ae;jpuj;jpidAk;
mjid NghyNt ntt;NtW fhy fl;lq;fspy; nfhs;Kjy;
nra;jpUg;gpd; gioaKiw mbg;gilapy; jahupf;fg;gl;l epjpepiy
mwpf;iffis xg;gpLtJ ,ayhJ. ,J Vndd;why; Miy kw;Wk;
,ae;jpuj;jpd; kPjhd Nja;khdk; jw;nghOJs;s epWkj;jpid
xg;gpLk;nghOJ gioa epWkj;jpy; kpf FiwthfNt ,Uf;fpd;wJ.
vdNt fzf;fpay; tpfpjq;fs; %yk; nghUSila xg;gpLif
Nkw;nfhs;s Ntz;LNkahdhy; epjpapay; mwpf;iffis tpiy
epiy khw;wq;fis fUj;jpy; nfhz;L rup nra;a Ntz;Lk;.
,jw;fhf eilKiw nfhs;Kjy; rf;jp kw;Wk; eilKiw
346
mftpiy fzf;fpay; Mfpa ,U cj;jpfSk; mjpfstpy;
cjtpahf cs;sd.
6. epiyahd juepiy ,y;iy :
ve;j tpfpjj;jpw;Fk; eilKiw tpfpjk; jtpu;j;J epiyahd
juk; VJk; epu;zapf;fg;gltpy;iy. Cjhuzkhf eilKiw
tpfpjk; eilKiw nghWg;Gfis tpl ,U klq;F
,Ue;jhNy NghJkhd. ,Ue;j NghjpYk; ve;j xU epWkk;
tq;fpfsplkpUe;J Njitahd epjpapid ngWfpd;wNjh
mjw;F cz;lhd eilKiw nrhj;Jf;fs; eilKiw
nghWg;GfSf;F rkkhfNth mjw;F rpwpjsT mjpfkhfNth
,Uj;jy; eyk; vd fUjg;gLfpd;wJ.
Nkw;$wpa fUj;Jf;fis nfhz;L ghu;g;nghNkahdhy; tpfpj
Ma;tpid ,ae;jpukakhf cgNahfpj;jhy; mJ jtwhf ,Ug;gJ
kl;Lky;yhky; Mgj;jhfTk; fUjg; gLfpd;wJ. ,J ,UGwKk;
$u;ikAila fj;jpahf ,Ug;gjhy; ey;ynjhU Gupe;Jzu;Tk;
Nkyhz;ik gz;ghLk; ,Ug;gJ mtrpak;. ,jw;F nraw;ifahd
,ae;jpukakhd jpwik mtrpakhfhJ.
tpfpj Ma;T Nkyhz;ikf;F Kf;fpakhd KbTfis

vLf;Fk; NghJ rupahd jPu;it mspf;Fk; cjT NfhyhFk;. Mdhy;
,ae;jpu kakhd fzf;fpaypy; ,J ey;yjPu;it mspf;fhJ. vdNt
tpfpjq;fis ghugl;rkpy;yhky; fzf;fpl;L rkNah[pj Aj;jpAld;
cgNahfpj;jhy; ,J epjpapay; Ma;tpy; ntF cgNahfkhf
fUtpahf mikfpd;wJ.
7.7 tpfpjq;fis fzf;fpLjy; :

fPo;tUk; gFjpfspy; gy;NtW tpfpjq;fis fzf;fpLk;
KiwapidAk; mjd; %yk; epjpepiy mwpf;iffis Ma;T
nra;Ak; topKiwfisAk; ehk; mwpayhk;.
vLj;Jf;fhl;L 7.20
fPo;tUtd n[a; ,e;J epWkj;jpd; ,yhg el;l fzf;F
kw;Wk; ,Ug;G epiy Fwpg;ghFk;. ,tw;wpypUe;J fPo;tUk;
tpfpjq;fis fzf;fpLf.
(i) nkhj;j yhg tpfpjk;
(ii) xl;L nkhj;j ,yhgj;jd;ik tpfpjk;
(iii) eilKiw tpfpjk;
(iv) fld; - Neu;ik tpfpjk;
(v) ruf;F Row;rp tpfpjk;
(vi) ePu;k tpfpjk;.
347
tpguq;fs; tpguq;fs;
KbTw;w nghUs; 1.00>000 tpw;gid 10>00>000

njhlf;f ruf;F 50>000 fr;rh nghUs; ,Ujp 1>50>000
fr;rh nghUspd; 3>00>000 ruf;F 1>00>000
njhlf;f ruf;F KbTw;w nghUs;
2>00>000 50>000
fr;rh nghUs; ,Ujp ruf;F
1>00>000
nfhs;Kjy; gq;F tpw;wjpy;
50>000
Neub $yp yhgk;
50>000
cw;gj;jp nryTfs;
55>000
mYtyf nryTfs
10>000
tpw;gid kw;Wk; gfpu;T
3>85>000
nryTfs;
13>00>000 13>00>000
Miy tpw;wjpy; el;lk;
fldPl;L gj;jpuj;jpd;
kPJ tl;b
epfu yhgk;
,Ug;G epiyf; Fwpg;G :

nghUg;Gfs; nrhj;Jf;fs;
gq;F Kjy;
Neu;ik gq;F Kjy; 1>00>000 epiy nrhj;Jf;fs; 2>50>000
Kd;Dupik gq;F Kjy; 1>00>000 fr;rh nghUspd; 1>50>000
xJf;fPLfs; 1>00>000 ruf;F 1>00>000
fldPl;L gj;jpuk; 2>00>000 KbTw;w nghUspd; 1>00>000
ruf;F
rpy;yiu fldPe;Njhu; 1>00>000 50>000
rpy;yiu
nrYj;j Ntz;ba 50>000
fldhspfs;
cz;bay;fs; 6>50>000 6>50>000
tq;fp ,Ug;G
348
tpil : tUtha; mwpf;if :
tpw;gid 10>00>000
fop : tpw;gid mftpiy
%yg;nghUs; Efu;T
(njhlf;f ruf;F + nfhs;Kjy; - ,Ujp 2>00>000

,Ug;G) 2>00>000
Neub $yp 1>00>000
cw;gj;jp nryTfs; 5>00>000
cw;gj;jp mftpiy 1>00>000
$l;L : KbTw;w nghUspd; njhlf;f 6>00>000
ruf;F
1>00>000
5>00>000
fop : KbTw;w nghUspd; ,Ujp ,Ug;G
5>00>000
tpw;w nghUspd; mftpiy
nkhj;j yhgk;
50>000
,af;f nryTfs;
50>000 1>00>000
fop : mYtyf nryTfs; tpw;gid
4>00>000
kw;Wk; gfpu;T nryTfs;
50>000
epfu ,af;f yhgk;
4>50>000
$l;L : tu;j;jfkpy;yh tUtha;
gq;Ffs; tpw;wjpy; yhgk;
55>000
fop : tu;j;jfkpy;yh nryTfs; kw;Wk;
3>95>000
el;lk;
10>000
Miy tpw;wjpy; el;lk;
3>85>000
tl;b kw;Wk; tupf;FKd; tUtha;
fop : fldPl;L gj;jpuk; tl;b
tupf;F Kd; epfu yhgk;
349
,Ug;G epiy Fwpg;G :
tq;fp ,Ug;G 50>000
rpy;yiu fldhspfs; 1>00>000
ePu;k nrhj;Jf;fs; 1>50>000
ruf;Ffs;
%yg;nghUs; ,Ug;G 1>50>000
KbTw;w nghUs; ,Ug;G 1>00>000
eilKiw nrhj;Jf;fs; 4>00>000
rpy;yiu fldPe;Njhu; 1>00>000
nrYj;j Ntz;ba cz;bay;fs; 50>000
eilKiw nghUg;Gfs; 1>50>000
eilKiw Kjy; (4>00>000 – 1>50>000) 2>50>000
$l;Lf : epiy nrhj;Jf;fs; 2>50>000
<LgLj;jpa Kjy; 5>00>000
fop : fldPl;L gj;jpuq;fs; 2>00>000
gq;Fjhuu; epfu kjpg;G 3>00>000
fop : Kd;Dupik gq;F Kjy; 1>00>000
Neu;ik gq;Fjhuu; epfu kjpg;G 2>00>000
gq;Fjhuu; epfu kjpg;G 1>00>000
Neu;ik gq;F Kjy; 1>00>000
xJf;fPLfs; 2>00>000
tpfpjq;fs; :
nkhj;j yhgk; 5>00>000
nkhj;j ,yhg tpfpjk; = x 100 x100=50%
tpw;gid 10>00>000
350
,af;f yhgk; 4>00>000
xl;L ,yhg tpfpjk; = x 100 x100=80%
<LgLj;jpa Kjy; 5>00>000

eilKiw
nrhj;Jf;fs; 4>00>000
eilKiw tpfpjk; = x 100 = 2.67

eilKiw 5>00>000
nghUg;Gfs;
ntspGw
3>50>000
nghUg;Gfs;
fld; nghWg;G tpfpjk; = x 100 =1.17
cl;Gw nghUg;Gfs; 3>00>000

my;yJ
nkhj;j ePz;l fhy fld; 2>00>000
= 0.40
nkhj;j ePz;l fhy fld; epjp

5>00>00
nkhj;j ePz;l fhy fld; 2>00>000
= 0.67
nkhj;j ePz;l fhy fld; epjp 3>00>00

ruf;F Row;rp tpfpjk; :
(m) ruhrup nkhj;j ruf;F = tpw;gid nghUs; mftpiy
Ruhrup ruf;F
= 5,00,00 = 2.5
2,00,000
351
(M) fr;rh nghUSk;> KbTw;w nghUSk; Nru;e;jJ)
fr;rh nghUspd; ruhrup ruf;F
tpw;w nghUspd; mftpiy 5>00>00
= = =5
fr;rh nghUspd; ruhrup 1>00>00

ruf;F
KbTw;w nghUspd; ruhrup ruf;F
tpw;w nghUspd; mftpiy 5>00>00
= = =5
KbTw;w nghUspd; ruhrup 1>00>00

ruf;F
ePu;k tpfpjk;
ePu;k nrj;Jfs; 1>50>000
= 1>50>000
eilKiw nghUg;Gfs;
vLj;Jfhl;L 7.21
xa; epWkj;jpd; ,Ug;G epiy Fwpg;G fPo;tUkhW
nghUg;Gfs; 31.3.05 31.3.044 nrhj;Jf;fs; 31.3.05 31.3.044
Kjy; 250 250 epiy 400 300
xJf;fPLfs; 116 100 nrhj;Jf;fs; 140 100
fld; 100 120 fop : 260 200
fldPe;Njhu; Nja;khdk; 40 30
kw;Wk; ,ju KjyPLfs; 120 100
ruf;F fldhsp
eilKiw 129 25 70 50
nuhf;f tq;fp
nghUg;Gfs; 595 495 20 20
,ju
eilKiw 25 25
nghUg;G 60 70
rpy;yiu 595 495
nryTfs;
352
ckf;F 2004 - 05 Mz;bw;fhd fPo;tUk; tpguq;fs;
mspf;fg;gLfpd;wd.
tpw;gid &. yl;rq;fspy;

tl;b tupf;F Kd; ,yhgk; 600
tl;b 150
tupf;fhd xJf;fPL 24
gq;fhjha xJf;fPL 60
50
6. Nkw;$wpa tpguq;fis nfhz;L 2004-2005 Mz;by; fPo;tUk;

tpfpjq;fis fzf;fpLf:
(m) <LgLj;jpa Kjy; kPjhd tUtha; tpfpjk;
(M) ruf;F Row;rp tpfpjk;
(,) epfu kjpg;gpd; kPjhd tUtha; tpfpjk;
(<) eilKiw tpfpjk;
(c) cupikahsu; tpfpjk;
tpil :
(i) <LgLj;jpa Kjy; kPjhd
tUtha; tpfpjk; = tl;b> tupf;F Kd; ,yhgk;
x 100
ruhrup <LgLj;jpa Kjy;
= 150 x 100 = 37.22%
403
(ii) ruf;F Row;rp tpfpjk;
tpw;gid = 600 = 5.45 klq;Ffs;
ruhrup ruf;F 110
(iii) epfu kjpg;gpd; kPjhd tupf;F gpd; ,yhgk;
tUtha; = x 100
ruhrup epfu kjpg;G
= 235 = 22.53%
129
353
(iv) eilKiw tpfpjk; eilKiw nrhj;Jf;fs;
eilKiw nghUg;Gfs;
= 235 = 1.82 klq;Ffs;
129
(v) cupikahsu; epjp = 306 = 0.57

nkhj;j nrhj;Jf;fs; = 595 = 60
rpy;yiu nryTfs;
nra;Kiw tpsf;fk; :
(i) ruhrup <LgLj;jpa Kjy; 31.3.2005 &.yl;rq;fspy;
31.3.2004
nkhj;j nrhj;Jf;fs; 535 425
(rpy;yiu nryTfs; ePq;fshf) 129 25
406 400
ruhrup : 466 + 470 = 468 yl;rq;fs;

(ii) ruhrup epfu kjpg;G
Kjy; 250 250
xJf;fPLfs; 116 100
360 350
Fop rpy;yiu nryTfs; 60 70
306 280
ruhrup : 306 + 280 + 2 = 293 yl;rq;fs;
cupikahsu; epjp 31.3.2005 vd;gJ me;j ehspy; epfu kjpg;G
mjhtJ &.306 yl;rq;fs;
(i) ruhrup ruf;F (120+100)/2=110 yl;rq;fspy;
(ii) tupf;Fg;gpd; ,yhgk;
tl;b> tupf;F Kd; 150
fop tl;b 24
fop tup 126
60
66
(iii) 31.3.2005 eilKiw nrhj;Jf;fs; &.yl;rq;fspy;
ruf;F 120
354
fldhsp 70
ifapUg;G / tq;fp 20
,ju eilKiw nrhj;Jf;fs; 25
235
epjp epiy mwpf;ifapypUk; tptuq;fis fzf;fpLjy; :
vLj;Jf;fhl;L 7.22 :
fPo;tUk; ,e;J gpypk;]; 2005 Mz;bw;fhd
tpfpjq;fspypUe;J ,Ug;G epiy Fwpg;gpid jahupf;f.
eilKiw tpfpjk; 2.5
ePu;k tpfpjk; 1.5
epfu eilKiw Kjy; 3>00>000
ruf;F Row;rp tpfpjk;
(tpw;gid mftpiy / ,Ujp ruf;F) 6 klq;Ffs;
nkhj;j yhg tpfpjk; 20 rjtPjk;
epiy nrhj;J Row;rp tpfpjk; 2 klq;Ffs;
(tpw;gid mftpiyapy;)
fld; t#y; fhyk; 6 khjq;fs;
epiy nrhj;jpw;Fk; gq;Fjhuu;
epfu kjpg;gpw;Fk; cs;s tpfpjk; 0.80
xJf;fPL kw;Wk; cgupf;Fk;
KjYf;F cs;s tpfpjk; 0.50
,Ug;G epiy Fwpg;G …… y;

gq;F Kjy; 5>00>000 epiy nrhj;Jf;fs; 6>00>000
xJf;fPL kw;Wk; cgup 2>50>000 fldhspfs; 2>50>000
ePz;l fhy fld;
(rupfl;ba ,Ug;G) 1>50>000 ruf;F 2>00>000
eilKiw 2>00>000 ruf;F 50>000
nghUg;Gfs; 11>00>000 11>00>000
nray; Kiw tpsf;fk;

eilKiw nghUg;Gfs; = 1 vdpy;
eilKiw nrhj;Jf;fs; = 2.5
355
mjhtJ NtWghL my;yJ
eilKiw Kjy; = 1.5
eilKiw Kjy; 1.5 = 3>00>000

vdNt eilKiw nrhj;Jf;fs; = 5>00>000
eilKiw nghUg;Gfs; = 2>00>000
ePu;k tpfpjk; = 1.5
eilKiw nghUg;Gfs; = 2>00>000
vdNt ePu;k nrhj;Jf;fs; (tq;fp kw;Wk; fldhsp)
(2>00>000 = 1.5) = 3>00>000
ruf;F (5>00>000 – 3>00>000 mjhtJ eilKiw nrhj;Jf;fs; -
2>00>000 ePu;k nrhj;Jf;fs;)
tpw;gid mftpiy
(tpw;gid Row;rp tpfpjk; 6 vdpy;) = 12>00>000
tpw;gid (nkhj;j yhg tpfpjk; 20 rjtPjk;)
12>00>000 + 20/80x12,00,000) = 15,00,000
epiy nrj;Jfs; 12,00,000/2
Vnddpy; epiy nrj;J Row;rp = 6,00,000
tpfpjk; 2
fld; t#y; fhyk; 2 Mf
,Ug;gjhy; fldhspfs; 15,00,000/6= 2,50,000
gq;Fjhuu; epfu kjpg;G
(6,00,000×1)
= 7,50,000
0.80
gq;Fjhuu; epfu kjpg;gpy;
xJf;fPL kw;Wk; cgup = 2,50,000
vdNt gq;F Kjy; = 5,00,000
vLj;Jf;fhl;L 7.23 :
fPo;tUk; ehuhad; epWkj;jpd; tpfpjq;fs; kw;Wk; $Ljy;
tpguq;fspypUe;J tu;j;jf fzf;F> ,yhg el;l fzf;F kw;Wk;
,Ug;G epiy Fwpg;gpid jahupf;fTk;
356
(i) nkhj;j ,yhg tpfpjk; 25%
(ii) epfu ,yhg tpfpjk; 20%
(iii) ruf;F Row;rp tpfpjk; 10%
(iv) epfu ,yhgk; / Kjy; 115%
(v) KjYf;F nkhj;j nghUg;GfSf;F ½
(vi) epiy nrhj;J / Kjy; 5/4
(vii) epiy nrhj;J / Kjy; nkhj;j eilKiw nrhj;J
5/4
(viii) epiy nrhj;J 10,00,000
(ix) ,Ujp ruf;F 1>00>000
tu;j;jf kw;Wk; ,yhg el;l fzf;F

……………… Mz;bw;F
tpguq;fs; & tpguq;fs; &
To njhlf;f ruf;F 20>000 By tpw;gid 8>00>000
sKjy; 6>80>000 By ,Wjp 1>00>000
(rupfl;ba ,Ug;G) 2>00>000 ruf;F 9>00>000
To nkhj;j ,yhgk; 9>00>000
To nryTfs; 40>000 2>00>000
To epfu ,yhgk; 1>60>000
2>00>000 By nkhj;j 2>00>000
,yhgk;
,Ug;G epiyf; Fwpg;G …… y;

Kjy; epiy 10>00>000
njhlf;f ,Ug;G nrhj;Jf;fs; 1>00>000
6>40>000 8>00>000 ,Ujp ruf;F
$l;L epfu yhgk; ,ju 13>00>000
1>60>000 eilKiw
16>00>000
nrhj;Jf;fs;
24>00>000 24,00,000
nghUg;Gfs;
357
nray; Kiw tpsf;fk; :
1. epiy nrhj;jf;fs; 10>00>000
epiy nrhj;J + Kjy; = 5÷4
/ Kjy = 10>00>000; x 4 + 5 = 8,00,000
2. KjyhdJ nkhj;j nghUg;gpy; ½
/ nghUg;Gfs; = 8>00>000x2=16,00,000
3. epfu ,yhgk; 1/5
/ epfu ,yhgk; = 8>00>000x1/5=1,60,000
4. epfu ,yhgk; tpw;gidapy; 20%
/ tpw;gid = 1,60,000x100÷20=8,00,000
5. nkhj;j ,yhg tpfpjk; tpw;gidapy; 25%
/ nkhj;j ,yhgk; = 2,00,000
6. ruf;F Row;rp tpfpjk; (mjhtJ tpw;gid mftpiy) ruhrup
ruf;F) 10 tpw;gid mftpiy = tpw;gid – nkhj;j
,yhgk; = 80,00,000 – 2,00,000 = 6,00,000
/ ruhrup ruf;F = 6,00,000
7. ,Ujp ruf;F 1,00,000
Ruhrup ruf;F 60>000
/ njhlf;f ruf;F 20,000
8. epiy nrhj;Jf;fs; 10,00,000
epiy nrhj;jf;fs; / nkhj;j eilKiw nrhj;Jf;fs; = 5+7
/ nkhj;j eilKiw nrhj;Jf;fs; 10,00,000 x 715 =
14,00,000
9. ruf;F & 1,00,000
/ ,ju nghUg;Gfs; = 13,00,000
vLj;Jf;fhl;L 7.24 :
fPo;tUk; tpguq;fis nfhz;L ePtPu; ePz;lfhy kw;Wk;
FWfpa fhy jPu;T epiyapid gw;wp mwpTUj;jTk;.
358
31 brk;gu; 2008 y; ,Ug;G epiy Fwpg;G
gq;F Kjy; 1>00>000 Epiy 6>00>000
epiy nghUg;Gfs; 2>50>000 nrhj;Jf;fs; 3>00>000
eilKiw 2.50>000 ePuk
; 1>00>000
nghUg;Gfs; nrhj;Jf;fs;
tpil : ePz;lfhy tu;j;jf
10>00>000 10>00>000
fld; - Neu;ik ruf;fpUg;G
tpfpjk;
tpil : ePz;l fhy jPu;T tpfpjq;fs;

nkhj;j ePz;l fhy fld;
fld; - Neu;ik tpfpjk; = = 2,50,000 = 0.33
ePz;l fhy epjp 7,50,000
ePz;l fhy epjpapy; ePz;lfhy fldpd; tpfpjr;rhuk; 33%
mjhtJ gq;Fjhuu; epjp nkhj;j ePz;l fhy epjpapy; 67% fld;
ejp 50% ,Uf;FNkahdhYk; epWkj;jpd; epjpay; epiyik ed;whf
,Ue;jpUf;Fk;. epWkk; vdNt ,e;j mZFKiwapy; ey;y epjp
epiyikapy; cs;sJ.
epiy nrhj;Jf;fs; epiy nrhj;Jf;fs;
tpfpjk; =
ePz;lfhy epjp
6>00>000
= = 0.8
7>50>000
epWkj;jpd; ePz;l fhyepjp Njitfs; ePz;lfhy epjp%yNk
rup nra;a Ntz;Lk;. ,e;j mZFKiwapYk; ePz;lfhy
Njitapid (mjhtJ epiy nrhj;Jf;fs;) ePz;lfhy epjp %yk;
ngw;wjpy;yky; gfjp eilKiw Kjiy jdJ ePz;lfhy
epjpapypUe;J ngw;Ws;sJ. ,jpy; jplkhd tpfpjk; 0.67 epWkjjpw;F
0.8 vd ,Ug;gjhy; ,J jpUg;jpfukhd epiyapid Fwpf;fpd;wJ.
FWfpa fhy jPu;T tpfpjq;fs;

eilKiw tpfpjk; 400000
eilKiw tpfpjk; = = = 1.6
eiliw nghWg;Gfs; 250000
359
jplkhd tpfpjk; 1.5 Kjy; tiu ,Uf;fyhk; vdNt epiyik
jpUg;jpfukhf cs;sJ
ePu;k nrhj;Jfs; 300000
ePu;k tpfpjk; = = =1.2
eilKiw nghUg;Gfs; 250000
jplkhd tpfpjk; 1 ,q;F 1.2 ,Ug;gjhy; ,J jpUg;jpfukhd
epiyapid Fwpf;fpd;wJ.
vLj;Jf;fhl;L 7.25 :
N\k;\u; ];u;ypq; epWkk; ,uz;L Mz;Lfshf ,aq;fp
tUfpd;wJ. mjd; fzf;fpy; ,Uf;Fk; rpy Kf;fpa tpguq;fs;
fPo;tUkhW :
,Ug;G epiy Fwpg;G
nghUg;Gfs; Kjy; ,uz;lhk; nrhj;Jf;fs; Kjy; ,uz;lhk;

Mz;L Mz;L Mz;L Mz;L
Neu;ik
gq;Ffs; 1>00>000 1>00>000 ew;ngau; 60>000 60>000
20>000 30>000 epiy
&. 10 30>000 20>000 nrhj;J 1>40>000 1>60>000
xd;W vd 80>000 80>000 (mftpiy) 30>000 60>000
xJf;fPLfs; 20>000 ruf;F 30>000 60>000
,yhg el;l 50>000 70>000 rpy;yiu 10>000 -
f/F ,Ug;G 20>000 20>000 fldhsp 30>000 -
Gpida 3>00>000 3>40>000 Kd;gzk; 3>00>000 3>40>000
fld; tq;fp
tq;fp Nky; ,Ug;G
tiu gw;W
rpy;yiu
fldPe;Njhu;
tupf;fhd
xJf;fPL
360
,yhg el;l rupfl;Ljy; fzf;F
nghUg;Gfs; Kjy; ,uz;lh nrhj;Jf;fs; Kjy; ,uz;lh
Mz; k; Mz; k;
L Mz;L L Mz;L
xJf;fPl;bw; ,Ug;G fp/, 30>000
F 20>000 10>000 tupf;Fg; gpd;
khw;wk; 10>000 30>000 kw;Wk;
Nkyhsu; 10>000 20>000 Nja;khdj;jpw;
fopT 30>000 20>000 F 70>000 50>000
gq;fhjhak; 70>000 80>000 Kd; ,yhgk; 70>000 80>000
epfu yhgk;
nkhj;j tpw;gid &.6>00>000 Kjyhk; Mz;Lk; 5>00>000 ,uz;lhk;

Mz;Lk; ,Ue;jJ.
Nkw;$wpa tpguq;fis nfhz;L gbg;gilahd Ma;tpid nra;J
epWk jpwikapidAk; epjpepiyapidAk; njuptpf;fTk;.
N\k;\u; ];nlu;ypd; epWkk;

eilKiw Kjy; kw;Wk; epjpepiyik Ma;T
xl;L nkhj;j nray;jpwd; : fPo;tUk; tpfpjq;fs; ,uz;lhd;bw;fhd
nray;jpwid tptupf;fpd;wd.
1. epfu tpspk;G tpfpjk; Kjy; Mz;L ,uz;lhk;
Mz;L
fop: Nkyhsu; fopT 10% 4%
2. Kjy; Row;rp tpfpjk;
tpw;gid 3.53
2.94
<LgLj;jpa Kjy;
3. <LgLj;jpa Kjy; kPjhd tUtha; Kjy; Row;rp
tpfpjj;jpid Ma;T nra;a fPo;tUk; tpfpjq;fs; cgNahfg;
gLj;jg;gLfpd;wd.
(m) epiy nrhj;Jf;fs; tpw;gid

Row;rp tpfpjk; = .29 3.12
361
epiy nrhj;Jf;fs;
(M) ruf;F Row;rp tpw;gid
= 20.00 8.33
,Ujp ruf;F
(,) fld; t#y; fhyk; 18 ehl;fs; 44 ehl;fs;

Nkw;$wpg;gpl;l Ma;tpid nfhz;L ghu;f;Fk; nghOJ epWkj;jpd;
,uz;lhk; Mz;bw;fhd nray;jpwid Kjy; Mz;bd; xg;gpLk;
nghOJ kpf Nkhrkhf cs;sJ. mjw;fhd tpguq;fs; fPo;tUkhW
tpsf;fg;gLfpwJ.
(i) ,af;f tpfpjk; 90 rjtPjj;jpy; ,Ue;J 96 rjtPjj;jpw;F
mjpfupj;Js;sJ. ,jd; tpisthf epfuyhg tpfpjk;10
rjtPjj;jpypUe;J 40 jypj;jpw;F Fiwe;Js;sJ. ,jd; Kf;fpa
fhuzk; ahnjdpy; NkyhsUf;F mspf;fg;gl;Ls;s fopT 100
rjtPjkhFk;. NkyhsUf;F nfhLf;fg;gl;l foptpid fzf;fpy;
nfhs;s tpy;iy vdpy; epfu tpspk;gpid fzf;fpLk; nghOJ
,t;tpfpjk; NkYk; tpw;gidapypUe;J 11.67 rjtPjk; Fiwe;J 10
rjtPjkhfpd;wJ.
(ii) epWtd tsq;fis KO mstpy; cgNahf gLj;jtpy;iy
vd;gJ Gsg;gLfpd;wJ.
epiy nrhj;Jf;fs; Row;rp tpfpjKk; ed;F Fiwe;Js;sJ.
,jw;fhd fhuzk; epiy nrhj;Jf;fs; Mz;L ,Ujpy; nfhs;Kjy;
nra;ag;gl;ljhy; ,Uf;fyhk; vd mDkhdpf;fyhk;. Fld; t#y;
fhy mjpfupg;gpw;F ve;j fhuzKk; Gyg;gltpy;iy. tpw;gid
FiwT Mdhy; ruf;fpUg;gpy; mjpfupg;G mjid NghyNt fld;
t#y;fhy cau;T Mfpait ruf;fpy; tpw;gid nra;a Kbahjit
cs;sd vd;gjid Fwpg;gpLfpd;wJ. rpy;yiu fldhspfSk;
thud;ldpy; cs;slq;fp cs;sJ. ,J cz;ikahf ,Ug;gpd;
,uz;lhk; Mz;bd; yhgk; ek;gjFe;jjhf ,Uf;f ,ayhJ.
cz;ikapy; el;lNk Vw;gLk;. vdNt Nkyhz;ik cz;ikapid
mwpa ed;F Ma;;T Ntz;Lk;.
tpw;gidapy; Vw;gl;l fzprkhd FiwTk; vjpu;kiw tpistpid
Vw;gLj;jp cs;sJ. epWkk; ,yhg el;l kw;w Gs;spf;F neUf;fkhf
,aq;fp ,Uf;fpd;wJ. ,jd; tpisthf tpw;gid tpw;gid FiwT
Vw;gl;lh;y ,J epWkj;jpid kpf el;lkhd epiyf;F nfhz;L
nry;Yk;. vdNt Nkyhz;ik mftpiyapid Fiwj;J
tpw;gidapid cau;T nra;J midj;J tsq;fisAk; mjpfsT
cgNahfg; gLj;Jtjd; %yk; ey;y epiyf;F tu ,aYk;.
362
epjpapay; epyik : fPo;tUk; tpfpjq;fs; epWkj;jpd; epjpapay;
epyikapid ntspg;gLj;Jfpd;wJ.
(i) fld; Neu;ik tpfpjk; Kjy; ,uz;lhk;
fld; +Neu;ik gq;F Mz;L Mz;L
(ii) ew;ngau; cs;gl epiy 34.8% 34.8%
nrhj;J / ePz;l fhy epjp .87 .95
(iii) eilKiw tpfpjk; 1.43 1.09
eilKiw nrhj;J
1.00 6.00
eilKiw nghUg;G
(iv) ruf;F / eilKiw Kjy;
(v) rpy;yiu 1.00 6.00
fldhsp/eilKiw Kjy;
FWfpa fhy jPu;T epiyapid ghu;fF ; k; nghOJ epjp epiyik

RkhuhfNt cs;sJ. eilKiw tpfpjj;jpy; FiwT epiy Xu;
mstpw;F Mgj;jhd epyikapid czu;j;Jfpd;wJ. epWkj;jpw;F
nuhf;f ,Ug;G VJk; ,y;iy. Ruf;F epiyapy; rpy tpw;f
KbahjitAk; cs;sd. tq;fpAk; ve;j Neuj;jpYk; jdJ
Nky;tiu gw;wpid Kbf;f miof;fyhk;. Fldhspfspy; re;Njf
flDk; cs;sJ. vdNt epWkk; jdJ cldbahf nrYj;j
Ntz;ba flid nrYj;j ,ayhk; Nghfyhk;. vdNt Nkyhz;ik
vLj;Js;s fPo;tUk; KbTfs; rupahdit my;y.
(i) NkyhsUf;F cau;j;jgl;l fopT
(ii) tpw;gid Fiwthf ,Uf;Fk; nghOJ epiy
nrhj;Jf;fis nfhs;Kjy; nra;jJ.
(iii) fle;j Mz;il xg;gpLk; nghOJ gq;fhjhaj;jpid ,U
klq;fhf nrYj;jpaJ.
NkYk; epWkk; jdJ gq;fhjhaj;jpid epiy nrhj;jpy;
Nja;khdk; Vw;gLj;jhky; nrYj;jpAs;sJ. ,J epWktpjp
gFjp 205 d; gb tpjp kPwypy; tUfpd;wJ. epWkk;
Nja;khdj;jpw;F xJf;fPL Vw;gLj;jhjyhy; ,J nfhs;if
kPwypy; cl;gLj;jg;gl;L epWkk; nghOJ ,ayh epiyf;F
nfhz;L nry;y tha;g;gpid Vw;gLj;Jk;. NkYk; epWkk;
flid jpUg;gp nrYj;Jtjw;fhd ve;j topKiwapidAk;
Vw;gLj;jtpy;iy. ,jw;nfd epjpapid Vw;gLj;j Ntz;Lk;.
epWkk; Fiwe;jsT ,yhgj;jpid nfhz;Ls;sjhy; ,Ug;G
epiy Fwpg;gpy; cs;s ew;ngaUf;Fk; ve;jtpj kjpg;Gk;
,y;iy.
Nkyhz;ik cldbahf fPo;tUkhW :
Kf;fpa eltbf;iffspy; mjpf ftdk; nrYj;j Ntz;Lk;.
363
(i) ey;ynjhU tpw;gid eltbf;if
(ii) mftpiy fl;Lg;ghL kw;Wk; mftpiy Fiwg;G
(iii) fzf;fpay; nfhs;ifg;gb epWkj;jpd; yhgj;jpid
jpl;ltl;lkhf fzf;fpLjy;
(iv) ruf;F kw;Wk; Gj;jf flid t#ypg;gjpy; ey;ynjhU
fl;Lg;ghL
(v) nuhf;f tsq;fis cau;j;Jk; tiu epWkk; jdJ
gq;Fjhuu;fSf;F gq;fhjhaj;jpid nrYj;jf; $lhJ.
cq;fs; Kd;Ndw;wj;jpid gupNrhjpAq;fs;

8. tzpfKiw ruf;F gug;gPl;L xg;gid
tiutpyf;fzk; jUf
9. tpfpj Ma;T nra;Ak; nghOJ
tpiy epiy khw;wj;jpw;F cl;gLj;jg;gLk;
Kf;fpakhf cjtp GupAk; cj;jpfis Fwpg;gpLf
7.8 jq;fs; Kd;Ndw;wj;ij gupNrhjpAq;fs; Nfs;tpf;fhd

tpil
1. tq;fpfs;> epjp epWtdq;fs; kw;WKs;s fldPe;Njhu;fs;
jhq;fs; fldspj;Js;s epWtdq;fs; ey;y ,yhgj;jd;ik
tpfpjj;jpid nfhz;Ls;sjh NkYk; jq;fs; ngw;Ws;s flDf;fhd
tl;bapid rPuhf nrYj;jp tUfpd;wdth vd;gdtw;iw Ma;e;J
jhq;fs; nrYj;j Nghfpd;w fld; rupahdjhf ,Uf;Fkh vd
jPu;khdpf;fpd;wdu;.
2. Neu;ik gq;F Kjiy ngw;Ws;stu;fs; jq;fs; gq;Ffs;
epWkj;jpy; ey;y tUtha; <l;l $ba epiyapy; cs;sJ vd
jPu;khdpf;f cjTfpd;wJ.
3. epiy nryT tpfpjj;jpd; %yk; fld; mspg;gtu;fs; njhopy;
epWkk; Njitahd msT ,yhgj;jpid <l;b epiyr; nryTfis
nrYj;j ,aYkhf vd mwpayhk;.
4. njhopy; epWkj;jpd; xl;L nkhj;j yhgjd;ikAk; ,U
Kf;fpa fhuzpfis rhu;e;Js;sJ. mitahtd (i) <LgLj;jpa
Kjy; kPjhd tUtha; (ii) tpw;gid Row;rp.
5. fldhsp t#y; fhyk; fldhspfspd; juj;jpid
mstpLtjhy; nuhf;fkhdJ vt;tsT tpiuthf my;yJ nkJthf
t#ypf;fg;gLfpd;wJ vd;gjid mwpa cjTfpd;wJ.
6. jplkhd epiy nrhj;J tpfpjk; 0.67
364
7. fld; - Neu;ik tpfpjj;jpd; kw;WnkhU ngau; ntspg;Gw
kw;Wk; cs;Gw Neu;ik tpfpjk;
8. thzpf Kiw ruf;F gug;gPL xg;gid vd;gJ fzf;Ffis
kpifg;gLj;jp epjp epiy mwpf;ifapid mjd; cz;ik
epiyapypUe;J NtWgLj;jp fhl;LtjhFk;.
9. tpfpj Ma;tpd; tpiy epiy khw;wj;jpid mwpa ,U
Kf;fpa El;gq;fs; filgpbf;fg; gLfpd;wd. mitahtd 1.
elg;G nfhs;Kjy; rj;jp 2.eilKiw mftpiy fzf;fpay;
7.9 njhFg;G :
tpfpjq;fs mjd; tifg;ghLfspd; mbg;gilapy; gy;NtW
gpupTfshf ghF gLj;jg;gLfpd;wd.
ghuk;gupa ghFghl;bd;gb tpfpjq;fs; ,yhg el;l fzf;F
tpfpjq;fs;> ,Ug;G epiy Fwpg;G tpfpjq;fs; kw;Wk;
,uz;Lk; fye;j tpfpjq;fs; vd gpupf;fg;gLfpd;wd.
epjpapay; Ma;tpy; tpfpjq;fs; mjpfkhf cjTtjhy; mit
mjd; gzpfspd; mbg;gilapy; gpupf;fg;gLfpd;wd. (i)
,yhgj;jd;ik tpfpjq;fs; (ii) Row;rp tpfpjq;fs; (iii)
epjpapay; tpfpjq;fs;.
,yhgj;jd;ik vd;gJ epWkj;jpd; njhopyhdJ vt;tsT
jpwikahf ,af;fg;gLfpd;wJ vd;gjid Fwpg;gpLfpd;wJ.
fPo;tUtd gy;NtW ,yhgj;jd;ik tpfpjq;fs; (i) xl;L
nkhj;j ,yhgj; jd;ik tpfpjk; (ii) Xu; gq;fpd; tUtha;
(iii) tpiy <l;L tpfpjk; (iv) nkhj;j ,yhg tpfpjk; (v)
,af;f tpfpjk; (vi) epiyr; nryT cs;slf;fk; (vii) fld;
Nrit cs;slf;f tpfpjk; (viii) ntsp nrYj;J tpfpjk;
(ix) fld; <l;L tpfpjk;.
Row;rp tpfpjk; my;yJ eltbf;if tpfpjk; vd;gJ
epWkj;jpy; <LgLj;jpa Kjy; ve;jstpw;F jpwikahf
njhopypy; cgNahf gLj;jg;gl;Ls;sJ vd;gjid
Fwpf;fpd;wJ.
epiy nrhj;J Row;rp tpfpjk; kw;Wk; eilKiw Kjy;
tpfpjk; vd;gJ rpy Kf;fpa tpw;gid rhu;e;j Row;rp
tpfpjq;fshFk;.
epjpapay; tpfpjq;fs; epWtdj;jpd; epjp epyikapid
Fwpg;gpLfpd;wd. epjpapay; tpfpjq;fspy; rpy Kf;fpa
Fwpg;gplf;$ba tpfpjq;fshtd epjpapay; tpfpjq;fs;>
365
epiyr; nrhj;J tpfpjk;> eilKiw tpfpjk;> ePu;k tpfpjk;> fld; -
Neu;ik tpfpjk; kw;Wk; cupikahsu; tpfpjk;.
tpfpj Ma;T gy ed;ikfis epWkdq;fSf;F

mspf;fpd;wd mitahtd (i) epjpapay; mwpf;ifapid
vspikahf;Fjy; (ii) cs;spil epWk xg;gpLif (iii)
ntspepWkq;fSld; xg;gpLjy; kw;Wk; jp;l;lkplypy; cjtp Gupjy;
tpfpj Ma;tpd; FiwghLfs; ahnjdpy; mit xg;gpl;L ghu;j;jiy

Kf;fpakhdjhf;FfpwJ. epjpepiy mwpf;ifapy; ,Uf;Fk;
FiwghLfs; mJ mspf;Fk; tpguq;fspy; ntspg;gLj;Jfpd;wJ>
tpfpjq;fs; kl;Lk; NghJkhdjy;y> thzpfKiw ruf;F gug;gPL
xg;gidf;F top tFf;fpd;wJ. tpiy epiy khw;wj;jpw;F top
,Ug;gjhy; mjw;Fz;lhd tpisTfs; cs;sd kw;Wk; ve;jtpjkhd
jpl;ltl;lkhd FwpaPLfSk; ,y;iy.
7.10.Kf;fpa thu;j;ijfs; :
fzf;fpay; tpfpjq;fs; : ,J ,U fzf;fpay; rhu;e;j
tptuq;fSf;fpilNa cs;s cwTKiwapid
,Ug;G epiy Fwpg;G tpfpjq;fs; : tpfpjq;fs; ,Ug;G epiy
Fwpg;gpYs;s tpguw;fs; mbg;gilapy; fzf;fplg; gLfpd;wd.
fyit tpfpjq;fs; : tpfpjq;fs; ,yhg el;l fzf;F
kw;Wk; ,Ug;G epiy Fwpg;G tpguq;fs; mbg;gilapy;
jahupf;fg;gLfpd;wd. ,it cs;spil mwpf;if tpfpjq;fs; vd;Wk;
miof;fg;gLfpd;wd.
epjpapay; tpfpjq;fs; : tpfpjq;fs; epWkj;jpd; epjpay; epiy
my;yJ jPu;T epiyapid ,it ntspg;gLj;Jtdhf cs;sd.
,it jPu;T tpfpjq;fs; vd;Wk; miof;fg;gLfpd;wd.
,yhgj;jd;ik tpfpjq;fs; : ,it njhopy; ,af;fq;fspd;
,Ujp Kbtpid ntspg;gLj;Jk; tpfpjq;fshFk;.
Row;rp tpfpjq;fs; : tpfpjq;fs; epWk nrhj;Jf;fs;
ve;jstpw;F jpwikahd Kiwapy; cgNahfg;gLj;jpAs;sJ
vd;gjid mwpa cgNahfkhf cs;s. ,it eltbf;if my;yJ
jpwik tpfpjk; vd;Wk; miof;fg;gLfpd;wJ.
366
7.11 Ra gupNrhjid tpdhf;fs; kw;WK; gapw;rpfs; :
rpW tpil Nfs;tpfs; :
1. xU epWkj;jpd; ePz;lfhy jPu;tpid fzpf;f vt;tpjkhd
tpfpjq;fis fzf;fpl Ntz;Lk;.
2. fPo;tUk; fzf;fpay; tpfpjq;fs; fzf;fpl Njitg;gLk;
#j;jpuq;fis jUf
(1) ePu;k tpfpjk; my;yJ
(2) tpw;gid nryT tpfpjk;
(3) fld; - Neu;ik gq;F tpfpjk;
(4) fldhsp tpfpjk; (my;yJ) fld; t#y; fhyk;
(5) nkhj;j yhg tpfpjk; my;yJ tpiutpfpjk;
3. fPo;tUtdtw;wpid tpsf;Ff
(1) nkhj;j ,yhg tpfpjk;
(2) ruf;F Row;rp tpfpjk;
(3) cupikahsu; tpfpjk;
4. epjpapay; tpfpjq;fspd; FiwghLfis tpsf;Ff
ePz;l tpil Nfs;tpfs; :

1. epjpapay; mwpf;ifapid Ma;T nra;J tpsf;Fk; nghOJ
tpfpj Ma;tpd; gq;fpid tptupf;f. tpfpj Ma;tpd;
FiwghLfis Ma;T nra;f
2. Xu; epWkj;jpd; Kjy; mikg;G kw;Wk; jPu;T epiyapid
mwptpg;gjw;fhf epjpepiy mwpf;ifapid vt;thW Ma;T
nra;J tpsf;fk; mspg;gPu;fs;.
3. Gs;spapay; NghyNt tpfpjq;fSk; rpy Kf;fpa
nfhs;iffis nfhz;Ls;sjhy; rpy Neuq;fspy; mJ
jtshfptpLk; - rupahd cjhuzq;fSld; tpthjpf;f
4. fzf;fpay; tpfpjq;fs; xU rhjhuz topfhl;ly; KbT
vLj;jypy; mjd; kPJ mjpfg;gbahf rhu;e;J ,Ue;jy;
jw;nfhiyf;F rkk; - tptupf;f
5. epjpapay; tpfpjq;fspy; cs;s mbg;gil tFg;Gfs;
ahnjdpy; ePu;k epiy> nek;GNfhy;> nray;jpwd; kw;Wk;
,yhgj;jd;ik mjd; jd;ik kw;Wk; md; Kjd;ik
cgNahfq;fisAk; tptup
6. rpW Fwpg;G tiuf
(1) cupikahsu; tpfpjk;
(2) fld; KOj;jOtsT tpfpjk;
(3) tpiy / tUtha; tpfpjk;
(4) <L tpfpjk;
(5) re;ij kjpg;G / gq;Ffspd; Gj;jf kjpg;G
367

Kalyani Publishers.
Ahmed, N. 2008. Financial Accounting. New Delhi: Atlantic

Publishers and Distributors Pvt. Ltd.
368
myF - 8
epjp elkhl;l Ma;T mikg;G
8.0 mwpKfk;
8.1 Nehf;fk;
8.2.2 eilKiw Kjy; khw;wj;jpd; eltbf;ifapy;
cs;stw;iw fz;lwpjy;.
8.2.3 epjp elkhl;l mwpf;if kw;Wk; tUtha; mwpf;if
8.3 epjp elkhl;l mwpf;ifapid jahupj;jy;
8.3.1 epjpapd; %yq;fs;
8.3.2 epjp gad;ghLfs;
8.3.3 epjp elkhl;l mwpf;ifapid jahupg;gjpy; cs;s
EDf;fq;fs;
8.4 tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak;
8.4.2 jPu;khdpf;fg;gl;l gq;fhjhak;
8.4.3 Nja;khdk; epjp %ykhf
8.4.4 tpahghu top ,af;f yhgk;
8.4.5 kiwe;Js;s tptuq;fis Ma;e;J vLj;jy;
8.5 KO msT epjp elkhl;l mwpf;if
8.6 jq;fs; Kd;Ndw;w Nrhjid Nfs;tpf;fhd tpilfs;
8.7 njhFg;G
8.9 RaNrhjid tpdhf;fs; kw;Wk; gapw;rp
8.10 ghu;it E}y;fs;
epjpepiy mwpf;ifahdJ epjpapay; Ma;thsu;fs;> fld; mspf;Fk;
epWkq;fs;> kw;Wk; epjpapay; Nkyhsu;fs; MfpNahu; jq;fs;
369
gzpapid nra;Ak;NghJ epjp elkhl;l mwpf;ifahdJ
jahupf;fg;gLfpd;wJ. ,J xU Kf;fpakhd epjpapay; Ma;tpy;
cs;s Xu; fUtpahFk; mjhtJ tUtha; mwpf;if kw;Wk; ,Ug;G
epiy Fwpg;G Mfpatw;wpw;F Fiwe;jsT gq;Nf cs;sJ. tUtha;
mwpf;ifahdJ nghUs; kw;Wk; Nritfis epWkq;fs;
gfpu;e;jspf;Fk; nghOJ Vw;gLk; eltof;iffis mstPL nuhf;f
Xl;lj;jpid kl;LNk Fwpf;fpd;wJ. ,Ug;G epiy Fwpg;ghdJ
Fwpg;gpl;l mikg;gpNy ,Uf;Fk; jd;ik cilaJ. NkYk; ,J
Fwpg;gpl;l ehspy; cs;s nrhj;Jf;fs; kw;Wk; nghUg;Gfis kl;LNk
Fwpf;fpd;wJ. Mdhy; ,J ,Ug;G epiy Fwpg;gpw;Fg; gpd; cs;s
epjpapay; rhu;ej
; eltof;if khw;wq;fis Fwpg;gjpy;iy.
mjhtJ ,U ,Ug;G epiy Fwpg;G fhyq;fSf;fpilNaahd

khw;wq;fis xg;gPl;L khw;wj;jpw;fhd fhuzj;ij mwptJ
mtrpakhFk;. cjhuzkhf xU epWkj;jpd; ,Ug;G epiy Fwpg;gpy;
&.2>00>000 j;jpw;fhd nrhj;jpid &.2>00>000 gq;F Kjy; %yk;
nfhs;Kjy; nra;jpUg;gpd; ,e;j eltbf;ifapd; fhuzkhf gq;F
Kjyplk; epiy nrhj;Jf;fspd; cau;tpid kl;LNk ehk; mwpayhk;.
,jidNa ehk; elg;ghz;bd; ,Ug;G epiy Fwpg;gpid fle;jhz;L
,Ug;G epiy Fwpg;Gld; xg;gPl;L ghu;f;Fk; nghONj epiy
nrhj;Jf;fis gq;F Kjy; %yk; ehk; fz;Lgpbf;f ,ayhJ.
&.2>00>000 j;jpw;F fldhdJ ngwg;gl;L mjd; %yk; nrhj;Jf;fis
nfhs;Kjy; nra;jpUe;jhy; mjid ehk; mwpa ,ayhJ Mdhy;
xU epjpapay; Ma;thsu; fld; vjw;fhf ngwg;gl;lJ. kw;Wk; mJ
vt;tpjk; cgNahfg;gLj;jgl;lJ vd;Wk; mjd; epjp %yk; ahJ
vd;gjid mwptJ mtrpakhFk;. ,J epWkj;jpd; epjp epiyik
kw;Wk; mjd; nfhs;ifapid kjpg;gPL nra;a epjp elkhl;l
mwpf;if kjpg;gPL nra;a epjp elkhl;l mwpf;if cjtp Gupfpd;wJ.
fPo;tUk; gFjpfspy; ,jd; nghUs;> cgNahfq;fs; kw;Wk;
EDf;fq;fis ehk; mwpayhk;.
8.1 Nehf;fq;fs;
,e;j myfpid gbj;J Kbj;jg;gpd; ePtpu; fPo;tUtitw;wpid

mwptPu;fs;
epjp elkhl;l Ma;tpd; Njit kw;Wk; mjd;

nghUspid tpthjp
eilKiw Kjy; mwpf;if kw;Wk; epjp elkhl;l
mwpf;ifapd; jahahUf;Fk; Kiwapid tptup
epWkj;jpd; gy;NtW epjp %yq;fs; kw;Wk;
gad;ghLfis tptup
370
epjp elkhl;l mwpf;ifapid jahupf;Fk; Kiwapid
tptup
epjp elkhl;l mwpf;ifapid gw;wp mwptjw;F Kd;ghf epjp

kw;Wk; epjp elkhl;lk; vd;Wk; gjq;fis gw;wp mwptJ
mtrpakhFk;.
epjp vDk; gjj;jpw;F gy nghUs; cs;sJ Mdhy; gy

#o;epiyfspy; gyu; epjp elkhl;l mwpf;ifapidAk; nuhf;f
elkhl;l mwpf;ifapidAk; xd;whf epidj;J cgNahfg;gLj;jyhk;.
kw;Wk; rpyu; re;ijapLk; gj;jpuq;fis epjpapd; tiu
tpyf;fdj;Jld; nuhf;fj;Jld; Nru;j;J cgNahfg; gLj;Jfpd;wdu;.
cyf fzf;fpay; jpl;lk; vz; 7 y; $l epjpapay; khw;w
mwpf;ifapy; jdpg;gl;l nghJthf Vw;W nfhs;s $ba
tiutpyf;fzj;jpid ,e;j gjj;jpy; njuptpf;f tpy;iy. NkYk;
,f;fzf;fpay; jpl;lj;jpy; epjp vd;w gjj;jpw;F nuhf;fk; my;yJ
nuhf;fj;jpw;F rkkhdit nuhf;fk; my;yJ eilKiw Kjy; vd;w
tiu tpyf;fzj;jpid mspj;Js;sJ. ,Ue;j NghjpYk; ,Ujpahf
cs;s tiutpyf;fzk; mjhtJ eilKiw Kjy; vd;w nghUNs
epjp vd;w gjj;jpw;F ,izahf fUjg;gLfpd;wJ.
eilKiw KjYf;F ,uz;L fUj;Jf;fs; cs;sd.

mitahtd nkhj;j fUj;J kw;Wk; epfu fUj;J nkhj;j fUj;J
vd;gJ epWkj;jpd; nkhj;j eilKiw nrhj;jpd; kPjhd KjyPlhFk;.
kw;Wk; epfu eilKiw Kjy; vd;gJ eilKiw nghUg;gpw;F Nky;
cs;s eiilKiw nrhj;jpid Fwpf;fpd;wJ. nkhj;j eilKiw
Kjy; vd;gJ epWkj;jpd; nkhj;j nrhj;Jf;fspd; nkhj;j kjpg;gpid
Fwpf;fpd;wJ. ,t;thW elg;G nrhj;Jf;fspd; $l;L nkhj;j kjpg;ig
nkhj;j eilKiw Kiw Kjy; vd;fpd;Nwhk;. epfu eilKiw
Kjy; vd;gJ elg;G nrhj;Jf;fspd; kjpg;gpypUe;J elg;G
nghUg;Gfspd; kjpg;gpid fopj;jg; gpd; kPjpAs;s njhifia
eilKiw Kjy; vd nfhs;s Ntz;Lk;.
eilKiw Kjy; = eilKiw nrhj;Jf;fs;

- eilKiw nghUg;Gfs;
elg;G nrhj;Jf;fs; : elg;G
nrhj;Jf;fs; vd;gJ jdJ md;whl ,af;fj;jpy; epWkk;
nuhf;fkhf khw;wf; $ba eltof;iffis Fwpf;fpd;wJ. mjhtJ
371
njhopypd; ,ay;ghd Nghf;fpy; my;yJ Xu; Mz;Lf;Fs; nuhf;fkhf
khw;Wk; Nehf;fpy; thq;Fk; nrhj;Jf;fis elg;G nrhj;Jf;fs; vd
mwpfpd;Nwhk;. cjhuzkhf nuhf;fk;> tq;fp ,Ug;G> ruf;F>
fldhspfs;> ngWjw;Fupa khw;W rPl;L> Kd;$l;b nrYj;jpa
nryTfs; Kjypatw;wpid Fwpg;gplyhk;.
FWfpafhy KjyPLfis elg;G nrhj;Jf;fs; vd;w gjj;jpy;

ehk; Nru;f;f Ntz;baJ mtrpak; cgup ghfq;fs; elg;G
nrhj;Jf;fs; vd;w gjj;jpypUe;J ePf;fptpl Ntz;Lk;. Mdhy; ,J
fk;ngdp rl;lj;jpd; go Kf;fpa kw;wJ. vdNt elg;G nrhj;Jf;fis
ed;whf Fwpg;gpl;L cgup ghfq;fis elg;G nrhj;Jf;fspd;
jiyg;gpd; fPo; Fwpg;gpl gLfpd;wJ.
eilKiw nghUg;Gfs; :
eilKiw nghUg;Gfs; vd;gJ njhopypd; ,ay;ghd
Nghf;fpy; my;yJ Xu; Mz;Lf;Fs; jpUk;g nryj;j Ntz;ba
nghUg;Gfis Fwpg;gplyhk;. Mdhy; midj;J nghUg;GfSk; Xu;
Mz;by; jpUk;g nrYj;j $batw;wpid ehk; Fwpg;gpl ,ayhJ.
mjhtJ me;j nghUg;ghdJ epWtdj;jpd; ,af;f Row;rpapy;
,Ue;J <l;lg;gl;l eilKiw nrhj;Jf;fs; %yk; nrYj;jg;gl;bUf;f
Ntz;Lk;. cjhuzkhf fldpl;L gj;jpuq;fis Xu; Mz;bw;Fs;
nrYj;jp ,Ue;jhy; mJ eilKiw nghUg;ghfhJ. Vndd;why;
fldpl;L gj;jpuq;fs; ePz;l fhy nghUg;G mjdi ePz;l fhy
nrhj;jpd; %yNk jpUg;gp nrYj;JjNy rpwe;j epjp Mw;wyhFk;.
fPo;tUtd elg;G nrhj;Jf;fs; kw;Wk; elg;G nghWg;GfSf;F

cz;lhd rpy vLj;Jf; fhl;Lfs;
elg;G nrhj;Jf;fs; elg;G nghUg;Gfs;

ifapUg;G nuhf;fk; fldpe;Njhu;
tq;fpapUg;G ngUjw;Fwpa
FWfpa fhy KjyPLfs; khw;W rPl;L
fldhspfs; nfhLf;fg;gl Ntz;ba
nryTfs;
ngWjy; $wpa rPl;Lfs; tq;fp Nky; tiu gw;W
ngw Ntz;ba fzf;Ffs; nuhf;ff; fld;
cjpup ghfq;fs; FWfpa fhy fld;
Ntiy Kw;whnghUs; Iaf;fld; xJf;F
KbTg; nghUl;fs; nrYj;j ntz;ba tup
372
Kd;$l;b nrYj;jpa nryTfs; nrYj;j Ntz;ba
$bAs;s tUkhdk; gq;fhjhak;
elg;G nrhj;Jf;fSf;fhd xJf;fPLfs; :
elg;G nrhj;Jf;fSf;fhd xJf;fPLfshd Iaf;flDf;fhd

xJf;fPL> ruf;F el;lj;jpw;fhd xJf;fPL> fldhspfs; kPjhd
js;Sgbf;fhd xJf;fPL Mfpait elg;G nrhj;jpid Fiwg;gjhy;
elg;G nrhj;jpy; Nru;j;J nfhs;sg; gLfpwJ.
elg;gy;yh nrhj;Jf;fs;! elg;G nrhj;Jf;fis jtpu;j;J

midj;J eilKiw nghUg;GfSk; elg;gy;yh nrhj;Jf;fs; vd
fUjg;gLfpd;wJ. ,r;nrhj;jpy; ew;ngau;> epyk;> fl;blk;> ,ae;jpuk;>
miwfsd;> ePz;l fhy KjyPLfs; fhg;Gepiy> tu;j;jf cupkk;>
,yhg el;l fzf;fpd; gw;W ,Ug;G> Kd;Dupik nryTfs;.
gq;Ffs; kw;Wk; fldPl;L gj;jpuq;fSf;fhd js;Sgo ,d;Dk; ,J
Nghd;wit mlq;Ff.
elg;gy;yh nghUg;Gfs; :
eilKiwg; nghUg;gy;yhj midj;J nghUg;GfSk;

elg;gy;yh nghWg;Gfs; vd fUjg;gLfpd;wJ. ,jpy; gq;F Kjy;>
ePz;lfhy fld;> fldPl;L gj;jpuq;fs;> ,yhg el;l fzf;fpd; tuT
,Ug;G> gq;fhjha rupfl;L epjp> Kjy; kPl;L ,Ug;G Mfpa rpy
mlq;Ff.
'epjp el;lk;" vd;w gjj;jpd; nghUs; :
epjp el;lk; my;yJ epjp elkhl;lk; vd;gJ khw;wk;

vd;gjid Fwpf;fpd;wJ. vdNt epjp elkhl;lk; vd;gJ epjp khw;wk;
my;yJ eilKiw Kjy; khw;wk; vd;gjid Fwpf;fpd;wJ. NtW
tpjkhf nrhy;NthNkahdhy; eilKiw Kjypy; cs;s ve;j Vw;wk;
my;yJ ,wf;fk; ,Uf;FNkahdhy; mJ 'epjp elkhl;lk;" vd;W
nghUs; gLfpd;wJ.,d;Dk; rpy epj kjpg;gpid Fiwf;fpd;wJ. rpy
epjp epyikapy; ve;j khw;wj;jpidAk; Vw;gLj;jtpy;iy. xU
eltbf;ifapd; %yk; epjp kjpg;gpy; Vw;wk; ,Ue;jhy; mJ epjp
%yj;jpd; Mjhuj;jpid fhd;gpf;fpd;wJ. cjhuzkhf Xu;
eltbf;ifapd; fhuzkhf epjp &.10>000 khf ,Ue;J gq;F
ntspaPl;od; %yk; &.15>000 khf ,Ug;gpd; ,J epjp %ykhf
fUjg;gLfpd;wJ. Xu; eltbf;ifapd; %yk; epjp kjpg;G Fiwe;J
,Uf;FNkahdhy; mJ epjp gad;ghL my;yJ epjp cgNahfkhf
fUjg;gLk;. cjhuzkhf epjpkjpg;G &.10>000 khf ,Uf;Fk; NghJ
miwfyd; &.5000 j;jpw;F nfhs;Kjy; nra;jhy; mk;kjpg;G &.5000
j;jpw;F Fiwfpd;wJ. ,J epjp gad;ghL vd;W fUjg;gLfpd;wJ. Xu;
eltbf;ifapd; %yk; epjp epyikapy; ve;j khw;wKk; Vw;gl
373
tpy;iy vdpy; mJ epjpay;yh eltbf;if vd fUjg; gLfpd;wJ.
cjhuzkhf epjpahdJ &.10>000 khfTk; epiy nrhj;Jf;fs;
&.5000 kjpg;gpw;Fk gq;F ntspaPl;Bd; %yk; &.5000 kjpg;gpy;
,Uf;FNkahdhy; epjp epiykapy; ve;j khw;wKk; Vw;glhJ vdNt
,e;eltbf;if epjpay;yh eltbf;if vd fUjg; gLfpd;wJ.
fPo;tUk; Xu; epWkj;jpd; ,Ug;G epiy FwpapypUe;J vLf;fg;gl;l

tptuq;fs; %yk; epjp elkhl;l fUj;jpid njspthf mwpayhk;.
eilKiwaw;w eilKiw ,y;yh

nghUg;Gfs; 12 nrhj;Jf;fs;
rjtPj kPl;f $ba
ew;ngau;
&.10 kjpg;Gila 50>000
Kd;Dupik fl;blk;
1>00>000 1>00>000
gq;Ffs;
,ae;jpuk;
1>00>000 1>00>000
&.10 kjpg;Gila
miwfyd;
Neu;ik gq;Ffs; 50>000
ePz;lfhy jyPLfs;
ePz;l fhy 50>000 50>000
fld;fs; mlkhd
fld;fs;
10 rjtPj fldPl;L 1>00>000
gj;jpuq;fs;
xJf;fPLfs; kw;Wk;
cgupfs; nghJ 1>00>000
xJf;fPL ,yhg nkhj;j
50>000 eilKiwapy;yh
el;l f/F
nrhj;Jf;fs;
50>000 3>50>000
nkhj;j eilKiw
,y;yh nghUg;Gfs; eilKiw
nrhj;Jf;fs;
eilKiw 50>000 80>000
nghUg;Gfs; rpy;yiu fldhsp
rpy;yiu 50>000 50>000
ngWjw;Fupa rPl;Lfs;
fldPe;Njhu;
nrYj;jw;Fupa 25>000
ruf;F Kd; $l;b
rPl;Lfs; tq;fp 25>000 nrYj;jpa nryTfs; 50>000
Nky;tiu gw;W
1>50>000 nuhf;f ,Ug;G
epYitr; nryTfs;
6>50>000 nkhj;j eil Kiw 3>00>000
nghUg;Gfs; (ii) nrhj;J (ii)
6>50>000
nkhj;j nghUg;Gfs; nkhj;j nrhj;Jfs;
(iii)
374
Nkw;$wpa ,Ug;G epiy Fwpg;G tptuq;fs; epWky; &.1>50>000
eilKiw Kjy; fPo;tUkhW fzf;fpl;L cs;sJ.
eilKiw nrhj;Jf;fs; 3>00>000
eilKiw nghUg;Gfs; 1>50>000
eilKiw Kjy; 1>50>000
ve;j xU eltbf;ifapd; %ykhfTk; eilKiw Kjy; epyikapy;

khw;wk; ,Ug;gpd; mJ epjp elkhl;lj;jpid Fwpf;fpd;wJ. ,Ug;G
epiy Fwpg;gpid jahupj;j gpd; ehk; fPo;tUk; rpy eltbf;iffis
ckf;F mspj;Js;Nshk;. xt;nthU eltbf;ifAk; jdpirahf
cs;sjhFk;.
1. epWkk; fldhspfsplkpUe;J 20>000 ngw;Ws;sJ. ,e;j

eltbf;if fldhspfspd; njhifapy; 80>000 j;jpypUe;J 60>000
j;jpw;F Fiwf;fpd;wJ. Mdhy; nuhf;f ,Ug;G 20>000 j;jpypUe;J
40>000 j;jpw;F khwp ,Uf;fpd;wJ. nkhj;j eilKiw nrhj;Jf;fs;
njhlu;e;J 3>00>000 j;jpy; cs;sJ. ,jd; nghUs; ahnjdpy; ,e;j
eltbf;if eilKiw Kjy; epiyapy; ve;j khw;wj;ijAk; mspf;f
tpy;iy vd;gJ nghUs;. ,J xU eilKiw nrhj;jpid kw;w
eilKiw nrhj;jhf khwp cs;sij czu;j;Jfpd;wJ.
2. epWkk; jdJ fldpe;NjhUf;F jdJ nuhf;fk; ,Ug;gpypUe;J

&.10>000 nrYj;Jfpd;wJ. ,J nuhf;f ,Ug;gpid 20>000
j;jpypUe;J 10>000 j;jpw;F Fiwf;fpd;wJ. nkhj;j eilKiw
nrhj;Jf;fs; 3>00>000 j;jpypUe;J 10>000 j;jpw;F Fiwf;fpd;wJ.
nkhj;j eilKiw nrhj;Jf;fs; 3>00>000 j;jpypUe;J 2>90>000
j;jpw;F Fiwfpd;wJ. rpy;yiu fldpe;Njhu; &.50>000 j;jpypUe;J
40>000 j;jpw;F Fiwfpd;wJ. vdNt ,e;j eltbf;if fPo;tUkhW
mikAk;.
elg;G nrhj;Jf;fs; 2>90>000
elg;G nghUg;Gfs; 1>40>000
Nkw;$wpa eltbf;ifapdhy; eilKiw Kjy; khw;wj;jpy; ve;j

khw;wKk; Vw;gltpy;iy ,J njhlu;e;J 1>50>000 NyNa ,Uf;fpd;wJ.
,J Vndd;why; ,U fzf;FfSNk eilKiw Kjypy;
cs;slq;fpaitfshFk;. mjhtJ elg;G nrhj;Jf;fs; kw;Wk; elg;G
nghUg;Gfs;.
375
3. epWkk; &.10>000 j;jpw;F miwfyd;fis &.10>000 j;jpw;F
ePz;lfhy fld; %yk; nfhs; Kjy; nra;fpd;wJ. ,e;j
eltbf;ifapdhy; eilKiw Kjypy; ve;j khw;wKk;
Vw;glhJ.Vndd;why; ,U njhiffSNk eilKiway;yh nrhj;J
kw;Wk; eilKiwapy;yh nghUg;GfSf;F ,ilNa Vw;gl;Ls;sjhYk;
,uz;LNk eilKiw Kjypy; cs;slq;fpa njhiffis
Fwpg;gp;ljhYk; MFk;.
4. epWkk; &.1>00>000 j;jpw;fhd Kd;Dupik gq;Ffis 12

rjtPj &.1>00>000 fldpl;L gj;jpuq;fs; %yk; kPl;fpd;wJ. ,e;j
eltbf;ifAk; eilKiw Kjypy; ve;j khw;wj;jpidAk;
Vw;gLj;jhJ. Vndd;why; ,uz;LNk eilKiw Kjypy;
cs;slq;fs; MfhJ.
5. epWkk; Gjpa gq;Ffs; %yk; &.50>000 ngw;Ws;sJ. ,e;j

eltbf;ifapdhy; epWkj;jpd; nuhf;f ,Ug;G &.20>000 j;jpypUe;J
70>000 j;jpw;F cau;e;Js;sJ. eilKiw Kjypy; vt;tpj
khw;wKk; ,Uf;fhJ. eilKiw Kjy; fPo;tUkhW
fzf;fplg;gLfpd;wJ.
elg;G nrhj;Jf;fs; 3>50>000
elg;G nghUg;Gfs; 1>50>000
vdNt ,e;j eltbf;ifapd; %yk; eilKiw Kjy;

cau;e;Js;sJ.
6. epWkk; &.50>000 Xl;L kjpg;Gila fl;blj;jpid &.60>000

j;jpw;F tpw;gid nra;Js;sJ. ,e;j eltbf;ifapd; %yk;
epWkj;jpd; nuhf;f ,Ug;G &.20>000 j;jpypUe;J &.80>000 j;jpw;F
cau;e;Js;sJ. nkhj;j elg;G nrhj;Jf;fs; &.3>60>000 kw;Wk;
nkhj;jk; eilKiw nghUg;Gfs; &.1>50>000 vdNt eilKiw
Kjy; &.2>10>000. e;j eltbf;ifapdhy; eilKiw Kjypy; khw;wk;
Vw;gl;Ls;sJ Vndd;why; xU eilKiwaw;w nrhj;J (fl;blk;)
kw;Wk; eilKiw nrhj;J (nuhf;fk;) ,uz;Lk; ,e;j eltbf;ifapy;
<LgLj;jg;gl;Ls;sJ.
Nkw;$wpa tptuq;fspypUe;J fPo;tUk; nghJ topKiwfs;

mikf;fg;gLfpd;wJ.
376
1. fPo;tUk; eltbf;iffspy; 'epjp elkhl;lk;" Vw;gLfpd;wJ.
(i) elg;G nrhj;J kw;Wk; epiy nrhj;Jf;fs; (2-k;) nuhf;fj;jpw;F

fl;blk; nfhs;Kjy;
(ii) elg;G nrhj;J kw;Wk; Kjy; (2-k;) gq;F ntspaPL %yk;
(iii) elg;G nrhj;Jf;fs; kw;Wk; epiy nghWg;Gfs; (2-k;) fldpl;L

gj;jpuq;fis nuhf;fk; %yk; kPl;ly;
(iv) elg;G nghWg;Gfs; kw;Wk; epiy nghWg;Gfs; (2-k;)

fldpe;Njhu;fldpl;L gj;jpuq;fs; nrYj;jg;gl;ldu;.
(v) elg;G nghWg;Gfs; kw;Wk; Kjy; (2-k;) fldpe;Njhu; gq;Ffs;

%yk; gzk; nrYj;jg;gl;ldu;.
(vi) elg;G nghWg;Gfs; kw;Wk; epiy nrhj;JfSld; (2-k;)

fl;blk; fldPe;NjhUf;F mtu;fSf;F nrYj;jg;gl Ntz;ba
njhiff;fhf khw;wg;gl;lJ.
2. fPo;tUk; eltbf;iffspd; %yk; 'epjp elkhl;lk;" Vw;glhJ.

(i) elg;G nrhj;J kw;Wk; elg;G nghUg;Gfs; (2-k;)
fldpe;NjhUf;F nuhf;fk; %yk; nrYj;jg;gl;lJ.
(ii) epiy nrhj;Jf;fs; kw;Wk; epiy nghUg;Gfs; (2-k;)
fl;blk; ldpl;L gj;jpuk; %yk; nfhs;Kjy; nra;ag;gl;lJ.
(iii) epiy nrhj;Jf;fs; kw;Wk; (2-k;) fl;blk;
8.2.2 eilKiw Kjypy; khw;wj;jpid czu;j;Jk; eltbf;iffs;
eilKiw Kjypy; khw;wk; Vw;gl;Ls;sjh ,y;iyah

vd;gjid rupahd Fwpg;NgL %yk; ehk; mwpayhk;. xU
fzf;fpaypy; epiy jd;;ikahd (nrhj;J my;yJ nghUg;G)
my;yJ elg;G jd;ik (nrhj;J my;yJ nghUg;G) ,Uf;FNkahdhy;
,e;j eltbf;ifapy; epjp elkhl;lk; ,Uf;fhJ. Mdhy; FWf;F
eltbf;if (mjhtJ epiy nrhj;J my;yJ epiy nghUg;G kw;Wk;
eilKiw nrhj;J my;yJ eilKiw nghUg;Gf;Fk; ,ilNaahd
eltbf;iffs; ,Ujpapy; epjp ,f;Fwpg;ig elkhl;lj;jpid
Fwpf;Fk;. njspthf;f fPo;tUk; eltbf;iffis ehk; Ma;T
bra;ayhk;.
377
1. gq;Ffis nuhf;fj;jpw;F ntspapLk; nghOJ Fwpg;NgL
tq;fp fzf;F f/F
gq;F Kjy; f/F
,jpy; tq;fp fzf;F eilKiw nghUg;G gq;F Kjy;

ePz;lfhy nghUg;G ,J FWf;F eltbf;ifahFk;. vdNt ,e;j
khw;wk; eilKiw Kjypy; khw;wj;jpid Vw;gLj;Jk;.
2. gq;Ffis tpw;gidahsu;fSf;F fl;blk; nfhs;Kjy; nra;a

Nkw;nfhz;lhy; Fwpg;NgL fPo;tUkhW
fl;blk; f/F
gq;F Kjy; f/F
fl;blk; ePz;lfhy nrhj;J gq;F Kjy; ePz;lfhy nrhj;J

,e;j eltbf;if FWf;F eltbf;if ,y;iy. vdNt epjp
epyikapy; khw;wk; ,Uf;ftpy;iy.
3. fldhspfs; Nju;TUk; nghOJ
tq;fp f/F
rpy;yiu fldhsp f/F
tq;fp kw;Wk; fldhspfs; ,uz;LNk elg;G nrhj;jhf

,Ug;gjhy; epjp epyikapy; khw;wk; ,Uf;fhJ.
4. Iaf;fld; fhg;gpw;fhf xJf;fPL Vw;gLj;Jk; nghOJ
,yhgf;fl;l f/F
Iaf;fld; xJf;fPL f/F
,yhg el;l f/F epiy nghUg;G kw;Wk; gq;Fjhuu; gq;fpy;

,J xU gFjpahFk; kw;wgo Iaf;fld; xJf;fPL eilKiw
nghUg;G ,jpy; FWf;F eltbf;if ,Ug;gjhy; epjp epiyapy;
khw;wk; Vw;gl;L epjp Fiwfpd;wJ.
5. fldpe;NjhUf;F nrYj;jjw;Fupa rPl;bid nrYj;Jk; nghOJ
fldpe;Njhu; f/F
nrYj;jw;Fupa rPl;L f/F
378
fldpe;NjhUk;> nrYj;jw;Fupa rPl;Lk; elg;G nghUg;ghf
,Ug;gjhy; epjp epyikapy; khw;wk; ,Uf;fhJ.
6. nrYj;jw;Fupa rPl;bid nrYj;Jk; nghOJ
nrYj;jw;Fupa rPl;L f/F
tq;fp f/F
nrYj;jw;Fupa rPl;Lk; tq;fpAk; xNu elg;G nrhj;J fzf;if

Nru;e;jjhy; epjpapy; ve;j khw;wj;ijAk; Vw;gLj;jhJ.
7. ngWjw;Fupa rPl;bypUe;J nuhf;fk; ngw;wJ
tq;fp f/F
ngWjw;Fupa rPl;L f/F
,uz;LNk elg;G fzf;fpy; cs;sjhy; epjp el;lk;

Vw;gltpy;iy.
8. ,ae;jpuk; tpw;wjpy; el;lk;
,yhg el;l f/F
,ae;jpu f/F
Nkw;$wpa ,uz;LNk elg;gpy;yh fzf;fpy; tUtjhy; epjp

elkhl;lk; Vw;glhJ. ,ae;jpuk; tpw;wjpy; nuhf;fk; Nju;Tw;wJ.
tq;fp f/F
,ae;jpuk; f/F
tq;fp fzf;F elg;G fzf;fhf ,Ug;gjhYk; ,ae;jpu

fzf;F epiy nrhj;J fzf;fhf ,Ug;gjhYk; FWf;F
eltlbf;if vd fUjg;gLfpd;wJ ,e;j eltlbf;ifapd; %yk;
epjp khw;wk; Vw;gl;Ls;sJ.
10. nghJ xJf;fPL khw;wk;
,yhgk; el;l rbfl;L f/F
nghJ xJf;fPL f/F
,uz;Lk; elg;gpy;yh fzf;fhf ,Ug;gjhy; epjp fl;lj;jpy;

khw;wk; ,y;iy
379
11. flDf;F fl;blk; tpw;gid
fldhsp V f/F
fl;bl f/F
fldhsp fzf;F elg;G fzf;F fl;bl fzf;f epiy

nrhj;J fzf;F vdNt ,U eltbf;iffSf;F ,ilNaAk;
FWf;F eltbf;if Vw;gl;Ls;sJ fl;blk; tpw;gid nra;tjhy; epjp
epiyak; Vw;wk; ngw tha;g;Gs;sJ
12. gq;Ffis ntspapl;L ruf;F nfhs;Kjy; nra;ag;gl;lJ
ruf;F f/F
gq;F Kjy; f/F
ruf;F elg;G nrhj;jpYk; gq;F Kjy; elg;gpy;yh

nghWg;gpYk; ,Ug;gjhy; FWf;F eltbf;if Vw;gLs;sJ vdNt
epjp epiyikapy; khw;wk; Vw;gl;L epjpapy; Vw;wk; Vw;gl;Ls;sJ.
13. thlif nrYj;jpaJ
thlif f/F
tq;fp f/F
thlif fzf;fhdJ Mz;L ,Ujpapy; ,yhg el;l

fzf;fpw;F khw;wk; nra;ag;gLfpd;wJ ,jd; gjpT
,yhg el;l f/F
thlif f/F
,jd; rupahd gjpT
,yhg el;l f/F
tq;fp f/F
,yhg el;l fzf;F elg;gpy;yh nghUg;G tq;fp fzf;F

elg;G fzf;F ,jpy; FWf;F eltbf;if cs;sjhy; epjp
elkhl;lk; Vw;gl;Ls;sJ.
epjp elkhl;l mwpf;ifahd eilKiw Kjypy; Vw;gl;l

khw;wj;jpid fhz;gpf;Fk; Xu; mwpf;ifahFk; ,J epjp %yk;
kw;Wk; gad;ghl;L mwpf;if> epjpapay; ,af;f njhFg;G> epjp <baJ
kw;Wk; tpupthf;fkhdJ> vq;F fpilj;jJ kw;Wk; vq;F nrd;wJ>
380
eilKiw Kjy; khw;w mwpf;if vd ,d;Dk; gy jiyg;Gfspy;
tptupf;f gLfpd;wJ.
8.2.3 epjp elkhl;l mwpf;ifapd; cgNahfq;fs; :
epjp elkhl;l mwpf;ifapd; %yk; epjp Ma;thsu;fs; ,U

,Ug;G epiy Fwpg;GfSf;fpilNa epjp %yq;fspy; Vw;gl;l
khw;wj;jpid mwpe;J nfhs;s cjtpahf cs;sJ. NkYk; vjpu;fhy
eilKiw Kjy; Njitapid mwpa Ntz;LNk vjpu;fhy epjp
elkhl;l mwpf;ifapid jahupf;fyhk;.
epjp elkhl;l mwpf;ifapd; cgNahfq;fs; fPo;tUkhW.
epjp Ma;thsu;fs; ,U ,Ug;G epiy Vw;gl;l khw;wj;jpid

mwpe;J nfhs;s cjtpahf cs;sJ. NkYk; vjpu;fhy eilKiw
Kjy; Njitapid mwpa Ntz;LNkahdhy; vjpu;fhy epjp elkhl;l
mwpf;ifapd; cgNahfq;fs; fPo;tUkhW.
1. njhopy; ,af;fq;fspy; epjpapay; KbTfis tptupf;fpd;wJ :
epjp elkhl;l mwpf;if rpy Fog;gkhd #o;epiyfspy; Neubahf

tpilfis mspf;fpd;wJ. mitahtd
(m) epWkk; mjpfg;gbahd yhgk; <l;Lk; nghOJk;
njhopypd; ePu;k epiy Vd; rkrPuhf ,y;yhk; ,Uf;fpd;wJ.
(M) elg;G tUthapid tpl vt;thW mjpfkhf
gq;fhjhak; gfpu;e;jspf;f ,aYk;.
(,) epWtdj;jpw;F vt;tpjk; ePu;k epiyikapid
filg;gpbf;fpd;wJ.
(<) epWk ,yhgq;fs; vq;F nry;fpd;wd.
Nkw;$wpa tw;wpw;fhd gjpy;fs; %yk; epjpapay;
Ma;thsu;fs; jq;fs; cau; mjpfhupfSf;Fk; kw;Wk; ,it
rk;ge;jg;gl;ltu;fSf;Fk; epjpapid ve;j topapy;
cgNahfg;gLj;jpdhy; cgNahfkhf ,Uf;Fk; vd mwpTWj;j
,ay;fpd;wJ.
2. rpf;fyhd tpdhtpid jPu;j;jy; epjpapay; Ma;thsu;fs; rpy

rpf;fyhd tpdhf;fSf;F tpilfis vspjpy; mwpayhk;.
(m) epWtdj;jpd; xl;Lnkhj;j fld; jFjp jd;ik ahJ>
(M) flid jpUg;G mspg;gjw;fhd epjp %yq;fs; ahit?
381
(,) rhjhuz njhopy; ,af;fj;jpy; vt;tsT epjp
<LgLj;jg;gl;lJ?
(<) Nkyhz;ik fle;j fhyq;fspy; epjpapid vt;thW

gad;gLj;jpaJ? mjd; cgNahfq;fs; ahit?
3. epjpapid gfpu;e;jspg;gjpy; Kf;fpa gq;F epjpapay;

Ma;thsu;fSf;F jpl;lkplg;gl;l epjp mwpf;ifahdJ vt;tpjk;
kpfmwpjhd epjp%yq;fs; jpwk;gl cw;gj;jp NjitfSf;F
cgNahfgLj;j Ntz;Lk; vd mwpa cjTfpd;wJ. ,e;j epjp
epWkj;jpd; kpf Kf;fpa cgNahfj;jpw;F fpilf;f VJthfpd;wJ.
ngwg;gl;l flDf;fhd tl;b kw;Wk; fld; njhifapid
Fwpg;gpl;l fhyj;jpd; nrYj;Jk; tpjkhf jpwk;gl ifahs ,J
cjtp Gupfpd;wJ.
4. ,t;twpf;if eilKiw Kjy; jpwk;gl epu;thf Kf;fpakhd

xd;whFk; :
Fwpg;gpl;l fhyf;fl;lj;jpy; eilKiw KjyhdJ vt;thW

cgNahfpf;fg;gl Ntz;Lk; vd;gjw;F ,t;twpf;if kpf Kf;fpa
ed;whF cs;sJ. NkYk; epWkj;jpy; mjpfsT eilKiw Kjy;
my;yJ Fiwe;jsT eilKiw Kjy; epiyikapid Ma;e;J
vt;thW ,e;j eilKiw Kjiy ifahs;tJ vd;gjid epjp
Ma;thsu;fSf;F ,t;twpf;if czu;j;Jfpd;wJ.
8.2.4 epjp elkhl;l mwpf;if kw;Wk; tUtha; mwpf;if :
epjp elkhl;l mwpf;if tUtha; mwpf;if (yhg el;l f/F)

apypUe;J gy;NtW topfspy; NtW gl;Ls;sJ.
i) epjp elkhl;l mwpf;ifahdJ epWkj;jpid elj;Jtjw;fhd

epjp Mjhu;j;jpid czu;j;Jk; mwpf;ifahFk.; ,J epjp %yk;
vt;thW ngwg;gl;L vt;tpjk; cgNahfpf;fg;gLfpd;wJ vd;gjid
tpsf;Ffpd;wJ. tUtha; mwpf;if njhopy; eltbf;ifapd;
epjp Kbtpid njuptpf;fpd;wJ. mjhtJ vt;tsT <l;lg;gl;lJ
kw;Wk; vt;tsT nryT nra;ag;gl;lJ vd;W njuptpf;fpd;wJ.
(ii) epjp elkhl;l mwpf;if epjp vOg;gpaijAk; epjp

cgNahfpf;fg;gl;ljpidAk; xU Fwpg;gpl;l fhy fl;lj;jpy;
xg;gpl;L ,idf;fpd;wJ. epjp %yk; kw;Wk; gad;ghLfs; Kjd;
cz;ik my;yJ tUtha; cz;ik nfhz;ljhf ,Uf;fyhk;.
tUtha; mwpf;if Fwpg;gpl;l fhyf;fl;lj;jpd; tUtha; kw;Wk;
nrytpdq;fis xg;gpLfpd;wJ. cjhuzkhf gq;Ffis
382
nuhf;fj;jpw;F ngWk; NghJ ,J epjp %ykhf epjp elkhl;l
mwpf;ifapy; gjpT nra;ag;gLfpd;wJ.
(iii) gq;G Kjy;> fldPl;L gj;jpuq;fs;> epiy nrhj;J tpw;gid

,tw;iw Nghy; epjp %yq;fs; gy cs;sd. tUtha; mwpf;ifapd;
%yNk ehk; tpahghu ,af;f yhgj;jpid mwpa KbahJ.
Vndd;why; ,jpy; epjprhu njhiffshd Nja;khdk;> fd;Df;F
Gyg;glhj nrhj;J vLj;njOjpaJ Mfpait ,Ug;gjhy; MFk;.
vdNt tUtha; mwpf;ifAk;> epjp elkhl;l mwpf;ifAk;

gy;NtW gzpfis Gupfpd;wd. etPd Nkyhz;ik ,it
,uz;ilANk cgNahfg;gLj;Jfpd;wJ. ,t;tpuz;L mwpf;ifANk
xd;Wf;F xd;W jdpg;gl;l KiwapYk; ,ize;Jk; Kf;fpakhdjhf
fUjg;gLfpd;wdJ.
cq;fs; Kd;Ndw;wj;ij Nrhjid nra;Aq;fs;

1. epfu eilKiw Kjy; vd;why; vd;d?
2. elg;gpy;y nghWg;Gfs; rpytw;wpid gl;baypLf
3. FWf;F eltbf;ifapdhy; epjp elkhl;lk; Vw;gl
toptFf;Fkh?
8.3 epjp elkhl;l mwpf;ifapid jahupj;jy;
epjp elkhl;l mwpf;ifapid jahupg;gjw;F epjp %yk;

kw;Wk; epjp gad;ghLfis mwptJ mtrpakhFk;.
8.3.1 epWkj;jpd; epjp %yq;fis cs;%yq;fs; kw;Wk;

ntsp%yq;fs; vd ,uz;lhfg; gpupf;fyhk;
1. cs; %yq;fs; :
tpahghu ,af;f yhgk; kl;LNk cs; %ykhf fUjg;

gLfpd;wJ. ,Ue;jNghJk; fPo;tUk; rupfl;Ljy;fs; epfuyhgj;jpy;
Vw;gLj;jp cz;ikahd tpahghu ,af;f yhgj;jpid ehk; mwpa
Ntz;Lk;.
(m) fPo; tUtd epjp ntsp el;lj;jpd; Nruhjjhy; mtw;iw $l;l

Ntz;Lk;.
(i) epiy nrhj;Jf;fs; kPJ Nja;khdk;

(ii) Kd;Dupik nryTfs; my;yJ ew;ngau; vLj;njOjg;gl;lJ.
383
(iii) flepl;L gj;jpuk; kPl;G epjp> nghJ xJf;fPL khw;wk;
Mfpait epfu yhgj;jpw;F Kd; fopf;fg; gl;bUg;gpd;
(iv) tupf;fhd xJf;fPL kw;Wk; gq;fhjhu xJf;fPL Mfpait
nghJthf ,yhg el;l rupfl;L fzf;fpw;W vLj;J nry;y
gLNk jtpu mit eilKiw nghWg;ghf fUjg;glhJ.
(v) epiy nrhj;Jf;fs; tpw;wjpy; el;lk;
(M) fPo;tUtd epjp epyikapid cau;j;jjhy; mit fopf;fg;gl
Ntz;Lk;
(i) epiy nrhj;Jf;fs; tpw;wjpy; cz;lhd yhgk; Vndd;why;
,e;j tpw;gid njhif jdpg;gl;l epjp %ykhf
fUjg;gLfpd;wJ.
(ii) epiy nrhj;Jf;fis kW kjpg;gPL nra;jjw;fhd yhgk;
(iii) tpahghu ,af;f kw;w yhgk; cjhuzkhf gq;fhjhak;
ngw;wJ> my;yJ CUthd gq;fhjhu tUkhd tup jpUk;g ngw;wJ>

my;yJ cUthd tup ,itaidj;Jk; epjpapid cau;j;Jk;.
Mdhy; tpahghu ,af;f tUtha;. ,it jdpg;gl;l jiyg;gpy; epjp
%ykhf epjp elkhw;w mwpf;ifapy; njuptpf;fg;gLfp;d;wJ.
NkYk; ,yhgk; my;yJ el;l fzf;F epfu el;lj;jpd;

nfhz;bUe;jhy; mJ epjpapid Fiwf;Fk; njhifahf vLj;Jf;
nfhs;sg;gl Ntz;L;k;.
vLj;Jf;fhl;L-1
fPo;tUk; ,yhg el;l fzf;fpypUe;J tpahghu ,af;f

yhgj;jpid fzf;fpLf
,yhg el;l fzf;F
tpguq;fs; tpguq;fs;
Cjpak; 5000 nkhj;j yhgk; v/v 1>000

Thlif 2000 thlif 5000
Nja;khdk; 1000 KjyPL kPJ
Kd;Dupik nryTfs; 2000 tl;b 4000
Epyk; tpw;wjpy; el;lk; 5000 epfu el;lk; 5000
15>000 15>000
384
tpil:
tpahghu ,af;f epjp
,yhg el;l (-) 5>000

fzf;Fg;gb epfu
el;lk;
$l;Lf epjpapid
Fiwf;fhj njhiffs; 1000
Nja;khdk; 2000 8000
Kd;Dupik nryTfs; 5>000 3000
epyk; tpw;wjpy; el;lk;
tpahghu ,af;f epjp
Nkw;$wpatw;wpy; thlif kw;Wk; KjyPl;bd; kPJ tl;b Mfpa

,uz;LNk tpahghu ,af;f yhgk; rhuhjit ,af;f epjpapid
fzf;fpLk; nghOJ tpahghu ,af;fkpy;yh tUthapid tpahghu
,af;f epjpapid fzf;fpLk; nghOJ jtpu;j;J tpl Ntz;Lk;.
,it ',af;fkpy;yh tUtha;" vd;w jiyg;gpd;fPo; jdpg;gl;l epjp
%ykhf epjp elkhl;l mwpf;ifapy; fhz;gpf;fg;gl Ntz;Lk;. ,e;j
cjhuzj;jpy; epjp elkhl;l mwpf;ifapy; fPo;tkhW fhz;gpf;fg;gl
Ntz;Lk;.
epjp elkhl;l mwpf;if
epjp %yq;fs; ,af;fkpy;y 9>000

tUthapypUe;J gad;ghLfs; epjp
6>000
,af;fj;jpdhy; Vw;gl;l epjp
ntspNaw;Wk; (3000 - 9000) 3>000
eilKiw Kjypy; cau;T
vLj;Jf;fhl;L 8.2
lhl;lh epWkj;jpd; 31 khu;r; 2017 Mz;bw;fhd tUkhd

tupf;fhd xJf;fPlhd &.3>00>000 epfy ,yhg njhifahd
fPo;tUtdtw;wpid fUj;jpy; nfhz;L fzf;fplg;gl;Ls;sJ.
385
epiy nrhj;J kPjhd Nja;khdk; 65>000
Kd;Diuik nryTfs;
vLj;njOjgl;lJ 1000
tuhfld; 1000
miwfyd; tpw;wjpy; ePz;l fhy 1500

KjyPLfs; tpw;wjpy; ,yhgk; 5000
epjp ,af;f ,yhgj;jpid fzf;fpLf
tpil:
tpahghu ,af;f epjp
tupf;Fg; gpd; yhgk; $l;Lf 300>000

epiy nrhj;jpd; kPjhd 65>000
Nja;khdk;
Kd;Dupik nryTfs; 7000 73>500
vLj;njOjg;gl;lJ
1>500 3>73>500
Miwfyd; tpw;wjpy; el;lk;
Fop ePz;lfhy KjyPLfis 5000
tpw;wjpy; yhgk;
Tpahghu ,af;f epjp 3>68>500
vLj;Jf;fhl;L 8.3
fPo;tUd Xu; epWkj;jpd; 31 brk;gu; 2016 kw;Wk; brk;gu; 2017

Mz;bw;fhd ,Ug;G epiyf; Fwpg;Gfs; ePtpu; tpahghu ,af;f
yhgj;jpid fzf;fpl Ntz;lg;gLfpd;wdu;.
31 brk;gUf;fhd ,Ug;G epiy Fwpg;G

,yhg el;l rupfl;L f/F 30>000 40>000
nghJ xJf;fPL 20>000 25>000
ew;ngau; Kd;Dupik 10>000 5>000
nryTfs; 6>000 4>000
,ae;jpuj;jpw;fhd Nja;khd 10>000 12>000
xJf;fPL
386
tpil :
tpahghu ,af;f yhgk;

31 brk;gu; 2017 y; ,yhg el;l rupfl;L fzf;F 40>000
$l;Lf 5000
epjpapid Fiwf;fhj Fwpg;Gfs; 5000
nghJ xJf;fPLf;F khw;wk; ew;ngau; 2000
vLj;njOjpaJ 2000
Kd;Dupik nryTfs; vLj;njOjpaJ
,ae;jpuj;jpd; kPjhd Nja;khd xJf;fPL 54>000
fop
,yhg el;l rupfl;L 20>000
fzf;F 31 brk;gu; 2016 y; ,Ug;G
tpahghu ,af;f yhgk; 24>000
tpahghu ,af;f yhgkhdJ rupfl;lg;gl;l ,yhg fl;l fzf;F

%ykhfTk; fzf;fplg;gLfpd;wJ.
rupfl;lg;gl;l ,yhg el;l fzf;F
nghJ xJf;fPL khw;wk; 5>000 ,Ug;G fp/fp 30>000
ew;ngau; vLj;njOjpaJ 5>000 Tpahghu ,af;f 24>000

epjp
Kd;Dupik nryTfs; 2>000
vLj;njOjpaJ
2>000
Nja;khd xJf;fPL
40>000
,Ug;G
59>000 54>000
2. ntspGw epjp : ,jd; %yq;fs; fPo;tUtdtw;iw

cs;slf;fpAs;sJ
(i) ePz;l fhy fld; %yk; epjp :
ePz;l fhy fld;fshd fldPl;L gj;jpuq;fs;> epjp

epWtdq;fspypUe;J ngw;w fld;> Mfpait eilKiw Kjiy
cau;j;Jk; vdNt epjp Xl;lk; Vw;gLfpd;wJ. ,Ue;j NghjpYk; epiy
nrhj;JfSf;fhf fldPl;L gj;jpuq;fs; khw;wp ,Ug;gpd; epjp el;lk;
Vw;gl;LUf;fpwJ.
387
(ii) epiy nrhj;Jf;fs; tpw;gid :
epyk;> fl;blk;> ePz;l fhy KjyPLfis tpw;gjpd; %yk; epjp

cUthf;fj;jpy; Kbtilfpd;wJ.
(iii) gq;F Kjy; cau;tpd; %yk; epjp :
nuhf;fj;jpw;fhfNth ,ju elg;G nrhj;jpw;fhfNth ,ju elg;G

nrhj;jpw;fhfNth gq;Ffs; ntspaplg; gl;LWg;gpd; eilKiw Kjy;
cau;T Vw;gl;L epjp elkhl;lk; Vw;gl tha;g;G cWjpahfpd;wJ.
8.3.2 epjp gad;ghLfs; :
epWk; epjpahdJ vtw;wpw;nfy;yhk; cgNahfg; gLj;j

gl;lNjh mjid 'ejp gad;ghLfs;" vd mwpayhk;.
1. epiy nrhj;Jf;fs; nfhs; KJy; :
epiy nrhj;Jf;fshd epyk;> fl;blk;> ,ae;jpuk;> kw;Wk;

ePz;lfhy KjyPLfis nfhs;Kjy; nra;Ak; nghOJ eilKiw
nghUg;Gfis Fiwf;fhky; elg;G nghUg;G Fiwfpd;wJ. vdNt
epjp elkhl;lk; Vw;gl;Ls;sJ. Mdhy; gq;Ffs; my;yJ fdpl;L
gj;jpuq;fs; Mfpait epiy nrhj;Jf;fis nfhs;Kjy; nra;a
cgNahfpf;fg;gl;lhy; mq;F epjp elkhl;lk; Vw;gl;bUf;fhJ.
2. gq;fhjhak; nrYj;jpaJ :
gq;fhjhak; nrYj;Jk; nghOJ epiy nghUg;Gfs; Fiwe;J

epjp epiyikapid ghjpf;fpd;wJ. nghJthf ,af;Fdu;fs;
gupe;Jiuf;Fk; gq;fhjhak; vg;nghOJk; ,yhg gq;fPlhf fUjg;gLNk
jtpu mJ eilKiw Kjyhf vLj;Jf; nfhs;sg;gl khl;lhJ. ,J
tptukhf gpw;gFjpapy; tpsf;fg;gLfpd;wJ.
3. epiy nghUg;Gfis nrYj;jpaJ :
ePz;lfhy nghUg;Gfshd fldPl;Lg; gj;jpuq;fs;> kPl;fjF

Kd;Dupik gq;Ffs; Mfpatw;iw kPl;Fk; nghOJ Vw;gLk;
nryTfis Nkw;nfhs;Sk; nghOJ mit eilKiw Kjypy;
FiwT Vw;gLk; epiyf;F nry;Yk; vdNt ,J epjp gad;ghlhf
fUjg;gl Ntz;Lk;.
4. tup nghUg;gpid nrYj;Jjy; :
tupf;fhd xJf;fPl;bid nghJthf ,yhg rupfl;lhf fUf

ntz;LNk jtpu mjid epjp gad;ghlhf fUjf;$lhJ. Mdhy; tup
nrYj;jg; gl;Ltpl;lhy; mJ epjp gad;ghl;lhf vLj;Jf; nfhs;sg;gl
Ntz;Lk;.
388
8.3.3 epjp elkhl;l mwpf;ifapd; jahupf;fk; Kiw :
xU epjp elkhl;l mwpf;ifahdJ eilKiw Kjy;

khw;wj;jpid Fwpf;fpd;wJ. vdNt khztu;fs; epjp elkhl;l
mwpf;ifapid jahupf;Fk;Kd; eilKiw Kjy; khw;w
mwpf;ifapid jahupf;f Ntz;Lk;.
eilKiw Kjy; khw;w mwpf;if :
eilKiw Kjy; khw;w mwpf;ifahdJ ,U fhy

fl;lq;fSf;fpilNaahd elg;G nrhj;Jf;fs; kw;Wk; elg;G
nghUg;Gfs; Mfpa ,uz;bidAk; xg;gpLtjd; %yk;
jahupf;fg;gLfpd;wJ. ,t;twpf;if fPo;tUk; gbtj;jpy; ,Uf;f
Ntz;Lk;.
eilKiw Kjy; khw;w mwpf;ifapd; khjpup gbtk;
elg;G nrhj;Jf;fs;
nuhf;f ,Ug;G
tq;fp ,Ug;G
re;ijapL gj;jpuq;fs;
ngUjw;Fupa rPl;Lfs;
tu;j;jf ruf;F
Kd;$l;b nrYj;jpaJ
eilKiw nghUg;G
tq;fp Nky;tiug; gw;W
epYitr; nryTfs;
nrYj;jw;Fupa rPl;Lfs;
epfu eilKiw Kjy;
mjpfupg;G / FiwT
eilKiw mwpf;ifapid jahupg;gjpy; cs;s topKiwfs; :
(i) elg;G nrhj;jpy; cau;T ,Ug;gpd; mJ eilKiw Kjypy;

cau;T (+) epiyapy; ,Uf;Fk;.
(ii) elg;G nghUg;gpy; FiwT ,Ug;gpd; eilKiw Kjypy;

FiwT (-) epiyapy; KbAk;.
(iii) elg;G nghUg;gpy; cau;T ,Ug;gpd; eilKiw Kjypy;

FiwT (-) epiyapy; ,Uf;Fk;.
(iv) elg;G nghUg;gpy; FiwT Vw;gl;lhy; eilKiw Kjypy;

cau;T (+) epiyapy; KbAk;.
389
eppjp %yq;fs; gq;F ntspaPL

fldPl;L gj;jpuk; ntspaPL
ePz;l fhy fld;
epiy nrhj;J tpw;gid
,af;f ,yhgk;
nkhj;j epjp %yq;fs;
epjp gad;ghLfs;
kPl;jF Kd;Dupik gq;Ffis
kPl;ly;
fldpl;L gj;jpuq;fis kPl;ly;
kw;w ePz;lfhy flid nrYj;jy;
epiy nrhj;J nfhs; Kjy;
,af;f el;lk;
gq;fhjhak;> tup nrYj;jpaJ
nkhj;j gad;ghL
epfu cau;T / FiwT eilKiw
Kjy; (nkhj;j epjp %yk; -
nkhj;j gad;ghL)
VNjDk; xU njhif kl;LNk ,Uf;Fk;.
epjp elkhl;l mwpf;ifahdJ fPo; tUkhW T tbtpy;

jahupf;fg;gLfpd;wJ. epjp elkhl;l mwpf;if.
epjp %yq;fs; epjp gad;ghLfs;

gq;F ntspaPL fldPl;L gj;jpuk;
fldPl;L gj;jpuq;fs; kPl;ly;
ntspaPL Kd;Dupik gq;F
ePz;l fhy fld; fldPl;L gj;jpuk;
epiy nrhj;J kPl;G
tpw;gid ePz;l fhy fld;
,af;f ,yhgk; nrYj;jpaJ
eilKiw Kjy; epiy nrhj;J nfhs;
Kjy;
FiwT
,af;f el;lk;
gq;fhjhak; tup
nrYj;jpaJ
eilKiw Kjy;
cau;T
390
VNjDk; xU njhif kl;LNk ,Uf;f Ntz;Lk;.
eilKiw Kjy; khw;w mwpf;ifapy; ntspg;gLj;jg;gLk;

eilKiw Kjy; khw;wk; epjp elkhl;l mwpf;ifapy; cs;s
njhifAld; Nru;e;J ,Uf;f Ntz;Lk;.
8.4 tupf;fhd xJf;fPL kw;Wk; jPu;khd;fg;gl;l gq;fhjhak;

Mfpatw;iw gjpT nra;jy;.
epjpapy; mwpf;if : Ma;T kw;Wk; Ca;j;Jzu;jy; myfpy;

ehk; tupf;fhd xJf;fPL Xu; eilKiw nghUg;G vd czu;e;Njhk;.
epjp elkhl;l mwpf;ifapid jahupf;Fk; nghOJ ,U tha;g;Gfs;
cs;sd.
(i) tupf;fhd xJf;fPlhdJ elg;G nghUg;ghf fUjg;gLfpd;wJ.

,e;j tupf;fhd xJf;fPL ,yhg el;l rupfl;L fzf;fpw;F
khw;wg;gLfpd;wJ. ,J eilKiw Kjiy Fiwf;Fk; jd;ik
cs;sJ. tupapid nrYj;jpa mJ epjp gad;ghlhf ,Uf;fpd;wd.
Vndd;why; ,e;j eltbf;ifapy; xU elg;G nghUg;G (tup xJf;fPL)
kw;Wk; elg;G nrhj;J (tq;fp> nuhf;f ,Ug;G) Mfpa ,uz;bw;Fk;
,ilNa khw;wk; Vw;gl;Ls;sJ.
(ii) tupf;fhy xJf;fPL xU ,yhg rupfl;L fzf;fhFk;. ,jd;

nghUs; ahnjdpy; ,e;j eltbf;ifapy; ,U epiy nghUg;Gfs;
Mfpa ,yhg el;l rupfl;L fzf;F kw;Wk; tupf;fhd xJf;fPL
fzf;F Mfpa ,uz;Lk; ,Ug;gjhy; eilKiw Kjypy; ve;j
khw;wKk; ,Uf;fhJ. ,Ug;gpDk; tup nrYj;jg;gLk; nghOJ
tupf;fhd xJf;fPL epiy nghUg;ghfp mJ nrYj;jg;gLk; nghOJ
epjp gad;ghlhf fUjg; glNtz;Lk;.
8.4.2 jPu;khdpf;f gl;l gq;fhjhak; :
tupf;fhd xJf;fPl;by; nrhy;yg;gl;l midj;Jk; ehk;

jPu;khdpf;fg;gl;l gq;fhjhaj;jpw;Fk; vLj;Jf; nfhs;syhk;.
jPu;khdpf;fg;gl;l gq;fhjhaKk; fPo;tUk; ,U topfspy; gjpT
nra;ag;gLfpd;wJ.
(i) jPu;khdpf;fg;gl;l gq;fhjhak; gq;Fjhuu; Xu; jw;rka

mwptpg;ghf mwptpg;gjhy; ,J elg;G nghUg;ghFk; gq;fhjhak;
nghJ $l;lj;jpy; vt;tsT njhif vd;W jPu;khdpf;fg;gl;lJk;. 30
ehl;fSf;Fs; gfpu;;e;jspf;fg; gl Ntz;Lk;. jPu;khdpf;fg;gl;l
gq;fhjhak; eilKiw Kjy; mwpf;ifapy; eilKiw nghUg;ghf
391
gjpag;gl Ntz;Lk;. ,J epjp gad;ghl;by; gpw;gl;l fhyj;jpy;
nrYj;jg;gl;lhy; gjpT nra;ag;gl khl;lhJ.
(ii) jPu;khdpf;fg;gl;l gq;fhjhak; ,yhg rupfl;lhf

vLj;Jf;nfhs;sg;gl Ntz;Lk;. ,e;j gq;fhjhak; tpahghu ,af;f
yhgj;jpid fzf;fpLtjw;fhf epfu yhgj;Jld; Nru;f;fg;gl
Ntz;Lk;. ,e;j gq;fhjhak; Vw;fdNt yhgj;Jld;
Nru;f;fg;gl;bUe;jhy; ,e;j Mz;L nrYj;jg;gl;l gq;fhjhak; epjp
gad;ghl;by; gjpag;gl Ntz;Lk;.
vLj;Jf;fhl;L 4
fPo;tUk; 31 brk;gu; 2016 kw;Wk; 31 brk;gu; 2017 k; Mz;bw;fhd

,Ug;G epiy fpwpg;gpypUe;J eilKiw khw;w mwpf;ifapidAk;
epjp el;l mwpf;ifapidAk; jahupf;f
(i) tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak; elg;G

,y;yh nghUg;ghf nfhs;f
(ii) tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak; elg;G

nghUg;ghf 31 brk;gu; ,Ug;G epiy Fwpg;G
nghUg;G 2016 2017 2016 2017
gq;F Kjy 10>000 15>000 epiy 10>000 20>000

nrhj;Jf;fs;
,yhg el;l 4000 6000 elg;G 13>000 14>500
fzf;F nrhj;Jf;fs;
2000 3000
tupf;fhd
xJf;fPL 1000 1500
gq;fhjha 4000 6000

xJf;fPL
1000 3000
rpy;yiu
23>000 24.500 23>000 24.500
fldPe;Njhu;
epYitr;
nryTfs;
$Ljy; tpguq;fs; :
tup 2017 y; nrYj;jpaJ 2500
gq;fhjhak; 2017 y; nrYj;jpaJ 1000
392
tpil :
(i) tupf;fhd xJf;fPLk;> jPu;khdpf;fg;gl;l gq;fhjhaKk;
eilKiw nghUg;ghf ,Uf;Fk; nghOJ
eilKiw khw;w mwpf;if
cau;T (+) FiwT (-)

rpy;yiu fldpe;Njhu; 2000
epYitr; nryTfs; 1000
elg;G nrhj;Jf;fs; 1500
eilKiw Kjy; 1500
FiwT
3000 3000
epjp %yq;fs; eilKiw Kjy; cau;T 2000

tpahghu ,af;f ,yhgk; 2000
$l;Lf elg;ghz;by; tupf;fhd xJf;fPL (3000 3500
+ 2500 - 2000)
1500 7000
$l;Lf jPu;khdpf;fg;gl;l gq;fhjhak;
12>000
nkhj;j epjp %yq;fs;
10>000
gad;ghLfs; epiy nrhj;Jf;fs; nfhs;Kjy;
2500
tup nrYj;jpaJ
1000
gq;fhjhak; nrYj;jpaJ
13>000
nkhj;j gad;ghLfs;
1500
epfu eilKiw Kjy; FiwT
(ii) tupf;fhd xJf;fPLk;> jPu;khdpf;fg;gl;l gq;fhjhaKk; elg;G

nghUg;ghf vLj;Jf; nfhs;Sk; nghOJ
eilKiw Kjy; khw;w mwpf;if
393
tpguq;fs; cau;T (+) FiwT (-)

epYitr; nryTfs;
1000
elg;G nrhj;Jf;fs;
1500
tupf;fhd xJf;fPL
1000
jPu;khdpf;fg;gl;l
3000 500
gq;fhjhak;
4500 4500
eilKiw Kjy; FiwT
tpguq;fs;
epjp%yq;fs;
gq;F Kjy; cau;T 5000
tpahghu ,af;f yhgk; 2000
nkhj;j epjp %yk; 7000
gad;ghLfs;
epiy nrhj;Jf;fs; nfhs;Kjy; 10>000
eilKiw Kjy; FiwT 3000
Nkw;$wpa vLj;Jf; fhl;bw;F (ii) khw;W Kiw rpy Neuq;fspy;

cz;ik epjpapid epjp tupf;F Kd; cs;s tpahghu epjp kw;Wk;
gq;fhjhaj;jpid rupfl;Ltjd; %yk; fzf;fplg; gLfpd;wJ. me;j
jUzj;jpy; tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak;
Mfpait Kjypy; mit Vw;fdNt ,yhgj;jpypUe;Nj
fopf;fg;gl;bUe;jhy; jpUk;gTk; ,yhgj;Jld; $l;lg;gLk;. kWgbAk;
tupAk; gq;fhjhaKk; nrYj;jg; gl;bUe;jhy; mit gad;ghl;by;
gjpT nra;ag;gLfpd;wJ.
394
Nkw;$wpa cjhuzj;jpd; gb epjp elkhl;l mwpf;if
fPo;tUkhW fhzg;gLfpd;wJ.
tpguq;fs;
epjp%yq;fs; gq;F Kjy; cau;T 2000 5000

tpahghu ,af;f epjp epfuyhgk;
3500
$l;Lf tupf;fhd xJf;fPL
jPu;khdpf;fg;gl;l gq;fhjhak; 1500 7000
gad;ghLfs; (m) 12>000
epiy nrhj;J nfhs;Kjy;
10>000
tup nrYj;jpaJ kw;Wk;
epYit njhif (500 + 3000) 3500
gq;fhjhak; nrYj;jpaJ kw;Wk; 1500

epYit njhif (0+ 1500) (M) 15>000
eilKiw Kjy; FiwT (m) - (M)
3000
tupf;fhd xJf;fPL fle;j Mz;L &.2000 tup nrYj;jpaJ 2500

elg;ghz;by; MFk;. mjhtJ mjpfg;gbahd &.500 elg;ghz;bd;
njhifahFk;. &.3500 elghz;by; xJf;fplg;gl;lJ. vdNt &.3000
epYitapy; cs;sJ tup nrYj;jpaJ kw;Wk; epYit elg;ghz;by;
tpahghu ,af;f epjpapid fzf;fpl ve;j xU njhifapid epfu
yhgj;Jld; $l;lg; gl;lYk; mJ gad;ghl;by; Fwpg;gpl glNtz;Lk;.
,Nj topKiw jPu;khdpf;fg;gl;l gq;fhjhaj;jpw;Fk;

filgpbf;fg;gl Ntz;Lk;. tupf;fhd xJf;fPL fzf;fpaYf;fhf
,yhgj;jpypUe;J rupfl;lg;gLfpd;wJ. vdNt tpahghu ,af;f epjp
tupf;Fg;gpd; fzf;fplg;gl Ntz;Lk;. jPu;khdpf;fg;gl;l gq;fhjhak;
eilKiw nghUg;ghf ,Uf;Fk; nghOJ Nkw;Fwpa mZF
KiwNa rpwe;jJ.
gapw;rp Fwpg;G :
khztu;fs; jq;fs; mDkhdj;jpd; njspthd ntspg;gLJ;j
Ntz;Lk;. ,Ue;j NghJk; fzf;fpy; ,e;j nghUg;Gfs; eilKiw
nghUg;ghf fUj Ntz;Lk;. vd;W Fwpg;gpl gl;bUe;jhy; ,it
395
eilKiw nghUg;Gfs; NghyNt fUj Ntz;Lk;. ,t;tpuz;LNk
eilKiwaw;w nghUg;ghf fUjg;gLfpd;wJ. ,Ug;G epiy Fwpg;gpy;
jPu;khdpf;fgl;l gq;fhjhak; kw;Wk; tupf;fhd xJf;fPL ,uz;LNk
,Ug;gpd; ,it fle;j Mz;L ,Ug;G epiy Fwpg;gpy; ,Uf;Fk;
njhif elg;ghz;by; nrYj;jg;gl;ljhf fUjg;gLfpd;wJ.
cjhuzk; : fPo;tUdtw;wpy; xU epWtdj;jpd; ,uz;lhz;bw;fhd

tpguq;fs;
nghUg;Gfs; 31 brk;gu; 2017 y; 31 brk;gu; 2018 y;

,yhg el;l fzf;F 50>000 80>000
tupf;fhd xJf;fPL 10>000 15>000
jPu;khdpf;fg;gl;l 5000 10>000
gq;fhjhak;
Nkw;$wpa tpguq;fspypUe;J ,af;f epjpahdJ fzf;fplg;

gLfpd;wJ. ,jpy; tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l
gq;fhjhak; ,it ,uz;LNk eilKiwaw;w nghUg;ghf
fUjg;gLfpd;wJ.
31 brk;gu; 2017 y; ,yhg el;l fzf;F ,Ug;G 80>0000

$l;Lf elg;ghz;by; Vw;gLj;jg;gl;l xJf;fPL 15>000
$l;Lf jPu;khdpf;fg;gl;l gq;fhjhak; 10>000
1>05>000
epjp elkhl;l mwpf;ifapid 2017 y; jahupf;Fk; nghOJ

&.10>000 kw;Wk; &.5000 epjp gad;ghl;by; tup nrYj;jpaJ kw;Wk;
gq;fhjhak; nrYj;jpaJ vd;w jiyg;gpy; gjpa Ntz;Lk;.
tupf;fhd xJf;fPL kw;Wk; tupf;fhd xJf;fPL Mfpa

,uz;bw;Fk; ,ilNa rpy NtWghLfs; cs;sJ. tupf;fhd xJf;fPL
eilKiw nghUg;ghf fUjyhk;> my;yJ fUjhkYk; ,Uf;fyhk;.
Mdhy; nrYj;j Ntz;ba tup eilKiw nghUg;ghfNt
fUjg;gLfp;wJ. Vndd;why; ,j;njhif fzf;fpay; Mz;bd; Kbtpy;
tupj; njhifapid fzf;fplg;gl;l cld; mtrpak; nrYj;jg;gl
Ntz;bajhFk;. ,jid NghyNt gq;fhjhak; gq;Fjhuu;fSf;F
eilKiw nghUg;ghf gjpT nra;ag;gl;L gpd; gq;fhjhakhf
nrYj;jg;gLfpd;wJ.
396
8.4.3 Nja;khdk; epjp %ykh?
Nja;khdk; vd;gJ nrhj;jhdJ mjd; cgNahfk; fhy
khw;wk;> njhopy; El;g khw;wk; kw;Wk; tpgj;jpd; fhuzkhf mjd;
kjpg;gpy; Vw;gLk; FiwTj; jd;ikapid Fwpf;fpd;wJ. tpahghu
,af;f epjpapid fzf;fpLk; nghOJ Nja;khdk; ,af;f nrythf
fUjg;gLfpd;wJ. ,jw;fhd fzf;fpay; Fwpg;NgL gjpT
(i) Nja;khd fzf;F g

epiynrhj;J fzf;F
(ii) ,yhg el;l fzf;F g
Nja;khd fzf;F
,yhg el;l fzf;F gw;W itf;fg;gl;L epiy nrhj;J fzf;F

Nja;khdj; njhifapy; tuT itf;fg;gLfpd;wJ. ,yhg el;l
fzf;F kw;Wk; epiy nrhj;J fzf;F ,uz;LNk elg;gpy;yh
fzf;fhf ,Ug;gjhy; Nja;khdk; epjpapy;yh njhifahFk;. ,J
epjp %yNkh my;yJ epjp gad;ghNlh Mfpa ,uz;LNk ,y;iy.
vdNt ,J tpahghu epjpapid fzf;fpLtjw;fhf ,af;f
yhgj;Jld; $l;lg;gLfpd;wJ. ,j;njhif tpahghu ,af;f epjpapid
Fiwf;fhJ Vndd;why; ,J Kd;ghfNt ,yhgj;jpy; rupfl;lgl;l
njhifahFk;. Nja;khdk; epjp %ykhf fUjg; glf;$lhJ.
Nja;khdkhdJ epjp %ykhf fUjg;gl khl;lhJ.
Nja;khdk; mt;thW epjp %ykhf fUjg;gl;lhy; epWkk;

jdJ tpUg;gg;gb jdJ epjp epiyikapid Nja;khd epjpapid
nfhz;L cau;j;jpnfhs;s tha;g;Gs;sJ.
,Ue;jNghJk; Fiwe;jsT re;ju;gq;fspdhNyNa epjp

%ykhf fPo;tUk; fhuzq;fshy; fUjg;gLfpd;wJ.
(i) ,Ujp ruf;fpUg;gpy; epiy nrhj;jpd; Nja;khdk; Xu;

mftpiyahf Nru;e;jpUf;f tha;g;Gs;sJ.
(ii) Nja;khdk; epjpapid cUthf;fhJ Mdhy; epjpapid
Nrkpf;Fk; cz;ik cs;sJ. cjhuzkhf epWkk; Xu; epiy
nrhj;jpid thliff;F vLj;jpUe;jhy; mJ thlifapid
nrYj;j Ntz;Lk;. epiy nrhj;jpid nrhe;jkhf
itj;jpUf;Fk; nghOJ epWkk; epjp ntspNahl;lj;jpid
Nrkpf;Fk; tha;gpid thlif nrYj;jhjd; %yk;
ngWfpd;wJ.
(iii) Nja;khdk; tupf;fhd tUthapid Fiwf;ff;$baJ. vdNt
tUkhdtup me;j fhy fl;lj;jpy; Fiwf;fg; gLfpd;wJ. ,J
fPo;tUk; cjhuzj;jpd; %yk; njspthfpd;wJ.
397
tpguq;fs; I II
Nja;khdj;jpw;F Kd; tUtha; 75>000 75>000
Nja;khdk; (m) - 15>000
tUkhd tup 50% 75>000
epfu yhgk; (M) 37>500 60>000
tupf;Fg;gpd; epfu elkhl;lk; 30>000
(m+M) 37>500 30>000
45>000
37>500
Nkw;$wpa cjhuzj;jpy; epfu elkhl;lk; I tpl II y; 7500 mjpfk;

cs;sJ. ,J Vndd;why; Nja;khdkhdJ xU nrytpdkhf
vLj;Jf;nfhs;s gl;L tup nghUg;ghdJ. &.7>500 mstpw;F
Fiwe;Js;sJ. vdNt Nja;khdkhdJ cz;ikahd tuptopahd
nuhf;f ntsp nrhy;ypUe;J Xu; re;ju;g;g Nrkpg;ghFk;. ilKiw
Kjy; khw;w mwpf;ifapidAk;> epjp epjp elkhl;l
mwpf;ifapidAk; fPo;tUk; vLj;Jf;fhl;Lfs; %yk; ehk; mwpayhk;.
8.4.4 ,af;f epjpapid fzf;fpLjy; :

vLj;Jf;fhl;L 8.5
fPo;tUk; tptuq;fspypUe;J tpahghu ,af;f epjpapid
fzf;fpLf
tpguq;fs; tpguq;fs;
Cjpak; 40>0000 nkhj;j yhgk; 1>00>000
thlif 15>000 fl;blk; tpw;wjpy;
thuhfld; xJf;fPL 5000 yhgk;
Kd;Dupik nryTfs; 10>000 tpw;gid 10>000 5000
vLj;njOjpaJ Gj;jf kjpg;G
ew;ngau; 5000 5000
vLj;njOjpaJ 5000
,ae;jpuj;jpd; kPJ
Nja;khdk; 2000
,ae;jpuk; tpw;wjpy; 5000
el;lk; 18>000
Gj;jf kjpg;G 10>000 1>05>000 1>05>000
tpw;gid 8000
tupf;fhd xJf;fPL
epfu yhgk;
398
tpahghu ,af;fe;jp
,yhg el;l fzf;Fgo epfu yhgk; 18>00
$l;Lf ,af;f epjpapid Fiwf;fhj njhiffs;
tupf;fhd xJf;fPL (i) 5000
,ae;jpuk; tpw;wjpy; el;lk; (ii) 2000
Nja;khdk; (iii) 5000
ew;ngau; vLj;njOjpaJ (iv) 5000 27>000
vLj;njOjpaJ (v) 10>000
fop epjpel;lj;jpid mjpfupf;fhj njhiffs; 5000
fl;blk; tpw;wjpy; yhgk; (vi)
40>000
tpahghu ,af;f epjp
gapw;rp Fwpg;G :
(i) tupf;fhd xJf;fPL ,yhgj;jpw;fhf xJf;fPL. vdNt
,j;njhif ,af;f epjpapid fzf;fpLjtw;fhf ,yhgj;Jld;
,af;f epjpapid fzf;fpLtjw;fhf ,yhgj;Jld; kPz;Lk;
Nru;f;fg; gLfpd;wJ. nrYj;jg; gl;l tupahdJ jdpg;gl;l
jiyg;gpy; gad;ghl;L epjpy; tupahdJ jdpg;gl;l jiyg;gpy;
gad;ghl;L epjpy; gjpT nra;ag; gLfpd;wJ.
(ii) ,ae;jpuk; tpw;wjpy; Vw;gl;l el;lj;jpw;fhd gjpT

,yhg / el;l f / F
,ae;jpu f / F
xU njhif epiy nghUg;G kw;nwhd;W epiy nrhj;J Mf
,uz;L njhifANk epiyahf ,Ug;gjhy; epjp el;lk; Vw;gl
re;ju;g;gk; Vw;gltpy;iy.
(iii) ,ae;jpuj;jpd; kPJ Nja;khdk;

,yhg / el;l f / F
,ae;jpu f / F
,uz;L fzf;FfSNk 'epiy" vdNt ejp elkhl;lk;
,Uf;fhJ.
(iv) (v) kw;Wk; epiyj; jd;ik nfhz;lJ

(v) fl;blk; tpw;wjpy; ,yhgj;jpw;fhd gjpT
fl;bl f / F
,yhg el;l f / F
,U fzf;FfSNk 'epiyj; jd;ik nfhz;ljhy; epjp
elkhl;lk; Vw;gltpy;iy NkYk; fl;blk; tpw;wjpy; fpilj;j
399
njhifahd &.10>000 khdJ epjp %yj;jpw;F vLj;J
nry;yg;gLfpd;wJ. ,j;njhif tpahghu ,af;fj;jpypUe;J fpilj;j
yhgNkh my;yJ el;lNkh my;y
8.4.5 kiwe;Js;s tpguq;fis Ma;jy; :

rpy Neuq;fspy; epjp elkhl;l mwpf;iff;fhd tpguq;fs;
kiwKfkhf Nfs;tpapy; nfhLf;f gl;bUf;Fk;. mjid khztu;fs;
fz;Lgpbf;f Ntz;Lk;. cjhuzkhf tupf;fhd xJf;fPL njhlf;f
,Ug;G &.10>000 khfTk; tupf;fhd xJf;fPL &.15>000 vdTk; tup
nrYj;jpaJ &.12>000 vdTk; ,Uf;Fk; nghOJ elg;ghz;bd; ,yhg
el;l fzf;fpy; Fwpg;gplg;gl Ntz;ba tupf;fhd xJf;fPl;bid
fPo;tUkhW fzf;fpl Ntz;Lk;.
tupf;fhd xJf;fPL
tpguq;fs; tpguq;fs;
tq;fp 12>000 ,Ug;G fp/fp 10>000
,Ug;G 15>000 ,/e f/F
(,Ug;G fl;ba 17>000
27>000 njhif)
27>000
tupf;fhd xJf;fPL elg;ghz;by; ,yhg el;l rupfl;L fzf;fpy;

gjpag;gl;lnjhif &.17>000 NkYk; epfuyhgk; tupf;F gpd;
nfhLf;fg; gl;bUe;jhy; &.17>000 khdJ ,af;f epjpapid
fzf;fpid fzf;fpLtjw;F epfu ,yhgj;Jld; kPz;Lk; $l;lg;gl
Ntz;Lk;. ,Nj Kiwapy; jdpg;gl;l Kiwapy;
gq;fhjhaj;jpw;fhfTk;> ,ae;jpuk;> kw;Wk; fl;blj;jpw;fhfTk;
fzf;fpid jahupj;J kiwe;j tptuj;jpid fzf;fpl Ntz;Lk;.
kw;nwhU cjhuzj;jpid vLj;Jf;nfhz;lhy; ,ae;jpu

fzf;F &.1>00>000 fzf;fpay; Mz;bd; njhlf;fj;jpy; ,Uf;Fk;
vdTk; Mz;L ,Ujpapy; &.1>50>000 vdTk; nfhs;sTk;.
,ae;jpuj;jpd; kPjhd Nja;khd xJf;fPL &.30>000 Mz;L
njhlf;fj;jpYk; &.40>000 fzf;fpay; Mz;bd; ,Ujpapy; cs;sJ.
elg;ghz;by; &.5000 mftpiyAk;> Nja;khdk; 4>000 nfhz;Ls;sJ
&.2000 j;jpw;F tpw;fg;gLfpd;wJ. ,jpy; Nja;khdk; ,yhg el;l
fzf;fpy; ,ae;jpuj;jpw;fhf gjpag; gl;lJk; fzf;fpay;
,ae;jpuj;jpw;fhf gjpag; gl;lJk; fzf;fpay; Mz;by; nfhs; Kjy;
400
nra;ag;gl;l ,ae;jpuk; Mfpait (i) ,ae;jpu fzf;F (ii)
,ae;jpuj;jpd; kPjhd Nja;khd xJf;fPL Mfpa ,uz;bidAk;
jahupg;gjd; %yk; fzf;fplg; gLfpd;wJ.
,ae;jpu fzf;F
tpguq;fs; tpguq;fs;
,Ug;G fp/, 1>00>000 tq;fp Nja;khd 2000
,ae;jpuk; tpw;w yhgk; 1000 xJf;fPL ,Ug;G 4000
tq;fp (,ae;jpuk; 55>000 fp/, 1>50>000
nfhs;Kjy;
rupfl;lg;gl;l njhif) 1>56>000 1>56>000
,ae;jpuj;jpd; kPJ Nja;khd fzf;F

tpguq;fs; tpguq;fs;
,ae;jpu fp/F 4000 ,Ug;G fp/, 30>000
,Ug;G 40>000 ,yhg el;l fp/F
(Nja;khdk; 14>000
,Ug;G
44>000 rupfl;lg;gl;lJ) 44>000
vLj;Jf;fhl;L 8.6
ml;y]; irf;fps; epWkj;jpd; Mz;L fzf;F fPo;tUkhW
cs;sJ.
kw;w epWtdq;fspy; 31 khu;r; 31 khu;r;

KjypLfs; epWj;jp 2017 2016
itf;fg;gl;l cgup 28>000 34>000
(,/e fp/F) 67>500 57>000
epWkk; jdJ gq;Ffspy; 40% j;jpid kw;w epWkj;jpw;F &23>500
f;F tpw;gid nra;Js;sJ ,e;j tpw;gidapy; & 13>500 yhgk;
Vw;gl;L mj;njhif epWj;jp itf;fg;gl;l cgup fzf;fpy; tuT
itf;fg;gl;Ls;sJ.
401
epWkj;jpd; epjp%yk; kw;Wk; gad;ghl;bid tpsf;Ff
tpil: epWkk; kw;w epWkq;f KjypL nra;Js;sJ ,J jdJ

gq;Ffspy; kw;w epWkj;jpy; & 23>500 f;F tpw;gid nra;Js;sJ
,J 13>500 ,yhgk; <l;bAs;sJ mftpiy &.10>000 31 khu;r; 2016
y; KjyPLfs; &.34>000 ,jpy; &.10>000 kjpg;Gs;s KjyPLfs;
tpw;gid nra;ag;gl;lJ. KjyPLfs; nfhs;Kjy; nra;jjw;fhd ve;j
tpguKk; ,y;yhjjhy; KjyPl;L fzf;fpy; ,Uf;Fk; ,Ug;G &.24>000
MFk;. ,Ue;j NghJk; ,J &.28>000 khf cs;sJ. ,J njuptpg;gJ
ahnjdpy; KjyPLfs; &.4000 j;jpw;F nfhs;Kjy; nra;ag;gl;L;s;sJ.
,J xU epjp gad;ghlhFk;. ,Nj Kbtpid ehk; kw;w epWk
KjyPl;L fzf;fpid jahupg;gjd; %yk; ehk; milayhk;.
kw;w epWtd fzf;fpy; KjyPL

tpguq;fs; tpguq;fs;
,Ug;G 34>000 tq;fp (tpw;W 10>000
tq;fp (,Ug;G 4000 KjyPl;bd; mf 28>000
njhif) tpiy) ,Ug;G
38>000 fp/, 38>000
2. KjyPLfis tpw;wjpy; Mjhak; &.13>500 epWj;jp itf;fg;gl;l

cgup fzf;fpy; gw;W itf;fg;gLfpd;wJ. epWkk; KjyPLfis
itj;J tu;j;jfk; nra;ahjjhy; yhgk; &.13>500 me;j fzf;fpw;F
vLj;J nry;yf;$lhJ. me;j Mz;bd; ,af;f epjp fPo;tUkhW
fzf;fplg;gl; Ntz;Lk;.
31 khu;r; 2017 y; epWj;jp itf;fg;gl;l cgup ,Ug;G

67>500
fop KjyPL tpw;wjpy; ,yhgk; 13>500
54>000
fop 31 khu;r; 2016 y; epWj;jp itf;fg;gl;l cgup
57>000
,af;fj;jpdhy; Vw;gl;l epjp ntsp Xl;lk; 3>000
epWj;jp itf;fg;gl;l cgup fzf;fpd; %ykhfTk; Nkw;$wpa
tpilapid milayhk;.
epWj;jp itf;fg;gl;l cgupfzf;F
tpguq;fs; tpguq;fs;
,af;fj;jpdhy; 3000 ,Ug;G fp / 57>000
Vw;gl;l epjp ntspaPL 67>500 nrh 13>500
,Ug;G fp / , KjyPL
70>500 tpw;wjpy; yhgk; 70>500
402
epjp elkhl;l mwpf;ifapid fPo;tUkhW ehk; jahupf;fyhk;

%yq;fs;
KjyPL tpw;gid 23>500
nkhj;j epjp %yq;fs; 23>500
gad;ghLfs;
KjyPLfs; nfhs;Kjy; 4000
,af;f el;lk; 3000
nkhj;j gad;ghLfs; 7000
epfu eilKiw Kjy; cau;T 16>500
8.5 tptukhd epjp elkhl;l mwpf;iffs; :
vLj;Jf;fhl;L 8.7 fPo;tUk; epWkj;jpd; 31 brk;gu; 2015 kw;Wk; 2016

Mk; Mz;bd; ,Ug;G epiy Fwpg;gpypUe;J
(i) eilKiw Kjy; khw;w mwpf;if
(ii) epjp elkhl;l mwpf;if
nghUg;Gfs; 2015 2016 nrhj;Jf;fs; 2015 2016

gq;FKjy; 1>00>000 1>00>000 ew;ngau; 12>000 12>000
nghJ xJf;fPL 14>000 18>000 fl;blk; 40>000 36>000
,yhg / el;l 16>000 13>000 ,ae;jpuk; 37>000 36>000
F/F 8000 5400 KjyPLfs; 10>000 11>000
rpy;yiu 1200 800 ruf;F 30>000 23>400
fldpe;Njhu; 16>000 18>000 ngWjw;Fupa 2000 3200
nrYj;jw;Fupa 400 600 rPl;L 18>000 19>000
rPl;L fldhspfs; 6600 15200
tupf;fhd nuhf;fk; /
xJf;fPL 1>55>600 1>55>800 tq;fp 1>55>600 1>55>800
fPo;tUk; $Ljy; tpguq;fSk; mspf;fg;gl;Ls;sd

(i) ,ae;jpuk; &.4000 fl;blj;jpd; kPJ &.4000 Nja;khdk; Vw;gLj;Jf
(ii) tupf;fhd xJf;fPL &.19>000 elg;ghz;by; Vw;gLj;jg; gLfpd;wJ.
(iii) ,ilf;fhy gq;fhjhak; &.8000 elg;ghz;by; Vw;gLj;jg;
gLfpd;wJ.
403
tpil :
tpguq;fs; 2015 2016 Cau;T FiwT
(+) (-)
elg;G nrhj;Jf;fs; 6>600 15>200 8>600
tq;fp ,Ug;G 18>000 19>000 1000
fldhspfs; 2000 3200 1200
ngWtjw;Fupa rPl;L ruf;F 30>000 23>400 6>600
eilKiw nghUg;Gfs; 400 600 400 200
Iaf;fld; fhg;G 1>200 800 -
nrYj;jw;Fupa rPl;L 8000 5400 2600
rpy;yiu fldpe;Njhu; 13>800 6>800
epfu eilKiw Kjy; cau;T &.7000 epjp elkhl;l

mwpf;if
tpguq;fs;
epjp %yq;fs; : 36>000
tpahghu ,af;f ,yhgk; (Fwpg;G 1) 36>000
nkhj;j %yq;fs;
gad;ghLfs; : 3000
,ae;jpuk; nfhs;Kjy; (Fwpg;G 2) 17>000
tup nrYj;jpaJ (Fwpg;G 3) 1>000
KjyPLfs; nfhs;Kjy; (Fwpg;G 4) 8000
,ilf;fhy gq;fhjhak; nrYj;jpa 29>000
epfu eilKiw Kjy; cau;T
36>000
404
gapw;rpf; Fwpg;Gfs; :
1. tpahghu ,af;f epjp tpguq;fs;
31 brk;gu; 2016 y; ,yhg el;l fzf;F 13>000
,Ug;G
$l;Lf
,af;f epjpapid Fiwf;Fk; eltbf;iffs; 4000
nghJ xJf;fPL khw;wk; 19>000
tupf;fhd xJf;fPL
Nja;khdk;: 4000
,ae;jpuk; 4000
fl;blk; 8000 39>000
,ilf;fhy gq;fhjhak; 52>000
16>000
$l;Lf 36>000
31 brk;gu; 2016 y; ,yhg el;l fzf;F
,Ug;G
elg;ghz;bd; tpahghu ,af;f epjp
2.,ae;jpuk; nfhs;Kjy; :
,t;tptuk; ,ae;jpu fzf;F jahupg;gjd; %yk;
fzf;fplg;gLfpd;wJ.
,ae;jpu fzf;F
tpguq;fs;
,Ug;G fp/ nfh 37>000 Njakhdk; 4000

tq;fp (,ae;jpuk; nfhs;Kjy; 3000 ,Ug;G 36>000
,Ug;G fl;ba njhif) fp/ ,
40>000 40>000
3. tupf;fhd xJf;fPL fzf;F jahupg;gjd; %yk; tup

nrYj;jpajpid fzf;fplyhk;.
405
tupf;fhd xJf;fPL fzf;F
tpguq;fs; tpguq;fs;
tq;fp (tup nrYj;jpaJ 17>000 ,Ug;G fp/nrh 16>000
,Ug;G fl;ba njhif) ,yhg el;l
,Ug;G fP/, 18>000 fzf;F 19>000
35>000 35>000
4. KjyPLfshdJ ePz;l fhy KjyPlhf fUjg;gl;L epiyr;

nrhj;jpd; fPo; nfhz;L tug;gl;Ls;sJ.
vLj;Jf;fhl;L 8.8
fPo;tUk; [P.rp epWkj;jpd; tUtha; mwpf;if kw;Wk; ,Ug;G
epiy Fwpg;gpypUe;J epjp elkhl;l mwpf;ifapid jahupf;f NkYk;
eilKiw Kjy; khw;w mwpf;ifapidAk; jahupf;fTk;.
(m) 2017 Mk; Mz;bd; tUtha; mwpf;if

tpguq;fs;
epfu tpw;gid
fop - tpw;gid mftpiy 19>80>000 25>20>000
Nja;khdk; 60>000
Cjpak; kw;Wk; $yp 2>40>000
,af;f nryTfs; 80>000
tupf;fhd xJf;fPL 88>000 24>48>000
epfu ,af;f yhgk; 72>000
njhlu; ,y;yh tUtha; : 12>000
fUtp tpw;wjpy; yhgk;
84>000
epWj;jp itf;fg;gl;l 1>51>800
tUtha;
(,/ef/F ,Ug;G) 2>35>800
gq;fhjhak; ntspapl;lJ 72>000
kw;Wk; nrYj;jpaJ
31 brk;gu; 2007 y; 1>63>800
,/ef/F
,Ug;G
406
xg;G Nehf;F ,Ug;G epiy Fwpg;G
brk;gu; brk;gu; brk;gu brk;gu;
2016y; 2017 y; 2016 y;; 2017y;
Kjy; 3>60>000 4>44>000 epiy
nrhj;Jf;fs;
cgup 1>51>800 1>63>800 epyk; 48>000 96>000
,/ef/F fl;blk;
rpy;yiu 2>40>000 2>34>000 kw;Wk; 3>60>000 5>76>000
fldpe;Njhu; fUtp
24>000 48>000 elg;G
epYitr; nrhj;Jf;fs;
nryTfs; 12>000 13>200 60>000 72>000
tup nrYj;j nuhf;fk;
Ntz;baJ fldhspfs;
fl;blk; ruf;F
kw;Wk; 1>20>000 1>32>000 Kd; $l;b 7800 9000
fUtp kPJ nrYj;jpaJ
Nja;khdk; 9>07>800 10>35>000 9>07>800 10>35>000
Nru;e;Js;sJ
fUtp tpw;wjd; mftpiy &.72>000
tpil :
epjp elkhl;l mwpf;if 31 brk;gu; 2017 d; Kbtpy;
31 brk;gu; 2017 y; ,yhg el;l rupfl;L fzf;F 40>000
$l;Lf 5000
epjpapid Fiwf;fhj Fwpg;Gfs; 5000
nghJ xJf;fPLf;F khw;wk; ew;ngau; 2000
vLj;njOjpaJ 2000
Kd;Dupik nryTfs; vLj;njOjpaJ
,ae;jpuj;jpd; kPjhd Nja;khd xJf;fPL 54>000
fop
,yhg el;l rupfl;L 20>000
fzf;F 31 brk;gu; 2016 y; ,Ug;G
407
tpahghu ,af;f yhgkhdJ rupfl;lg;gl;l ,yhg fl;l fzf;F
%ykhfTk; fzf;fplg;gLfpd;wJ.
nghJ xJf;fPL khw;wk; 5>000 ,Ug;G fp/fp 30>000
ew;ngau; vLj;njOjpaJ 5>000 Tpahghu ,af;f 24>000

epjp
vLj;njOjpaJ
2>000
Nja;khd xJf;fPL
40>000
,Ug;G
59>000 54>000
2. ntspGw epjp : ,jd; %yq;fs; fPo;tUtdtw;iw

cs;slf;fpAs;sJ
(i) ePz;l fhy fld; %yk; epjp :
ePz;l fhy fld;fshd fldPl;L gj;jpuq;fs;> epjp

epWtdq;fspypUe;J ngw;w fld;> Mfpait eilKiw Kjiy
cau;j;Jk; vdNt epjp Xl;lk; Vw;gLfpd;wJ. ,Ue;j NghjpYk; epiy
nrhj;JfSf;fhf fldPl;L gj;jpuq;fs; khw;wp ,Ug;gpd; epjp el;lk;
Vw;gl;LUf;fpwJ.
(ii) epiy nrhj;Jf;fs; tpw;gid :
epyk;> fl;blk;> ePz;l fhy KjyPLfis tpw;gjpd; %yk; epjp

cUthf;fj;jpy; Kbtilfpd;wJ.
(iii) gq;F Kjy; cau;tpd; %yk; epjp :
nuhf;fj;jpw;fhfNth ,ju elg;G nrhj;jpw;fhfNth ,ju elg;G

nrhj;jpw;fhfNth gq;Ffs; ntspaplg; gl;LWg;gpd; eilKiw Kjy;
cau;T Vw;gl;L epjp elkhl;lk; Vw;gl tha;g;G cWjpahfpd;wJ.
8.3.2 epjp gad;ghLfs; :
epWk; epjpahdJ vtw;wpw;nfy;yhk; cgNahfg; gLj;j

gl;lNjh mjid 'ejp gad;ghLfs;" vd mwpayhk;.
408
1. epiy nrhj;Jf;fs; nfhs; KJy; :
epiy nrhj;Jf;fshd epyk;> fl;blk;> ,ae;jpuk;> kw;Wk;

ePz;lfhy KjyPLfis nfhs;Kjy; nra;Ak; nghOJ eilKiw
nghUg;Gfis Fiwf;fhky; elg;G nghUg;G Fiwfpd;wJ. vdNt
epjp elkhl;lk; Vw;gl;Ls;sJ. Mdhy; gq;Ffs; my;yJ fdpl;L
gj;jpuq;fs; Mfpait epiy nrhj;Jf;fis nfhs;Kjy; nra;a
cgNahfpf;fg;gl;lhy; mq;F epjp elkhl;lk; Vw;gl;bUf;fhJ.
2. gq;fhjhak; nrYj;jpaJ :
gq;fhjhak; nrYj;Jk; nghOJ epiy nghUg;Gfs; Fiwe;J

epjp epiyikapid ghjpf;fpd;wJ. nghJthf ,af;Fdu;fs;
gupe;Jiuf;Fk; gq;fhjhak; vg;nghOJk; ,yhg gq;fPlhf fUjg;gLNk
jtpu mJ eilKiw Kjyhf vLj;Jf; nfhs;sg;gl khl;lhJ. ,J
tptukhf gpw;gFjpapy; tpsf;fg;gLfpd;wJ.
3. epiy nghUg;Gfis nrYj;jpaJ :
ePz;lfhy nghUg;Gfshd fldPl;Lg; gj;jpuq;fs;> kPl;fjF

Kd;Dupik gq;Ffs; Mfpatw;iw kPl;Fk; nghOJ Vw;gLk;
nryTfis Nkw;nfhs;Sk; nghOJ mit eilKiw Kjypy;
FiwT Vw;gLk; epiyf;F nry;Yk; vdNt ,J epjp gad;ghlhf
fUjg;gl Ntz;Lk;.
4. tup nghUg;gpid nrYj;Jjy; :
tupf;fhd xJf;fPl;bid nghJthf ,yhg rupfl;lhf fUf

ntz;LNk jtpu mjid epjp gad;ghlhf fUjf;$lhJ. Mdhy; tup
nrYj;jg; gl;Ltpl;lhy; mJ epjp gad;ghl;lhf vLj;Jf; nfhs;sg;gl
Ntz;Lk;.
8.3.3 epjp elkhl;l mwpf;ifapd; jahupf;fk; Kiw :
xU epjp elkhl;l mwpf;ifahdJ eilKiw Kjy;

khw;wj;jpid Fwpf;fpd;wJ. vdNt khztu;fs; epjp elkhl;l
mwpf;ifapid jahupf;Fk;Kd; eilKiw Kjy; khw;w
mwpf;ifapid jahupf;f Ntz;Lk;.
eilKiw Kjy; khw;w mwpf;if :
eilKiw Kjy; khw;w mwpf;ifahdJ ,U fhy

fl;lq;fSf;fpilNaahd elg;G nrhj;Jf;fs; kw;Wk; elg;G
nghUg;Gfs; Mfpa ,uz;bidAk; xg;gpLtjd; %yk;
jahupf;fg;gLfpd;wJ. ,t;twpf;if fPo;tUk; gbtj;jpy; ,Uf;f
Ntz;Lk;.
409
eilKiw Kjy; khw;w mwpf;ifapd; khjpup gbtk;
Elg;G nrhj;Jf;fs;
nuhf;f ,Ug;G
tq;fp ,Ug;G
re;ijapL gj;jpuq;fs;
ngUjw;Fupa rPl;Lfs;
tu;j;jf ruf;F
Kd;$l;b nrYj;jpaJ
eilKiw nghUg;G
tq;fp Nky;tiug; gw;W
epYitr; nryTfs;
nrYj;jw;Fupa rPl;Lfs;
epfu eilKiw Kjy;
mjpfupg;G / FiwT
eilKiw mwpf;ifapid jahupg;gjpy; cs;s topKiwfs; :
i) elg;G nrhj;jpy; cau;T ,Ug;gpd; mJ eilKiw Kjypy;

cau;T (+) epiyapy; ,Uf;Fk;.
(ii) elg;G nghUg;gpy; FiwT ,Ug;gpd; eilKiw Kjypy;
FiwT (-) epiyapy; KbAk;.
(iii) elg;G nghUg;gpy; cau;T ,Ug;gpd; eilKiw Kjypy;
FiwT (-) epiyapy; ,Uf;Fk;.
(iv) elg;G nghUg;gpy; FiwT Vw;gl;lhy; eilKiw Kjypy;

cau;T (+) epiyapy; KbAk;.
410
eppjp %yq;fs; gq;F ntspaPL

fldPl;L gj;jpuk; ntspaPL
ePz;l fhy fld;
epiy nrhj;J tpw;gid
,af;f ,yhgk;
nkhj;j epjp %yq;fs;
epjp gad;ghLfs;
kPl;jF Kd;Dupik gq;Ffis
kPl;ly;
fldpl;L gj;jpuq;fis kPl;ly;
kw;w ePz;lfhy flid nrYj;jy;
epiy nrhj;J nfhs; Kjy;
,af;f el;lk;
gq;fhjhak;> tup nrYj;jpaJ
nkhj;j gad;ghL
epfu cau;T / FiwT eilKiw
Kjy; (nkhj;j epjp %yk; -
nkhj;j gad;ghL)
VNjDk; xU njhif kl;LNk ,Uf;Fk;.
epjp elkhl;l mwpf;ifahdJ fPo; tUkhW T tbtpy;

jahupf;fg;gLfpd;wJ. epjp elkhl;l mwpf;if.
epjp %yq;fs; epjp gad;ghLfs;

gq;F ntspaPL fldPl;L gj;jpuk;
fldPl;L gj;jpuq;fs; kPl;ly;
ntspaPL Kd;Dupik gq;F
ePz;l fhy fld; fldPl;L gj;jpuk;
epiy nrhj;J kPl;G
tpw;gid ePz;l fhy fld;
,af;f ,yhgk; nrYj;jpaJ
eilKiw Kjy; epiy nrhj;J nfhs;
Kjy;
FiwT
,af;f el;lk;
gq;fhjhak; tup
nrYj;jpaJ
eilKiw Kjy;
cau;T
411
VNjDk; xU njhif kl;LNk ,Uf;f Ntz;Lk;.
eilKiw Kjy; khw;w mwpf;ifapy; ntspg;gLj;jg;gLk;

eilKiw Kjy; khw;wk; epjp elkhl;l mwpf;ifapy; cs;s
njhifAld; Nru;e;J ,Uf;f Ntz;Lk;.
8.4 tupf;fhd xJf;fPL kw;Wk; jPu;khd;fg;gl;l gq;fhjhak;

Mfpatw;iw gjpT nra;jy;.
epjpapy; mwpf;if : Ma;T kw;Wk; Ca;j;Jzu;jy; myfpy;

ehk; tupf;fhd xJf;fPL Xu; eilKiw nghUg;G vd czu;e;Njhk;.
epjp elkhl;l mwpf;ifapid jahupf;Fk; nghOJ ,U tha;g;Gfs;
cs;sd.
(i) tupf;fhd xJf;fPlhdJ elg;G nghUg;ghf fUjg;gLfpd;wJ.

,e;j tupf;fhd xJf;fPL ,yhg el;l rupfl;L fzf;fpw;F
khw;wg;gLfpd;wJ. ,J eilKiw Kjiy Fiwf;Fk; jd;ik
cs;sJ. tupapid nrYj;jpa mJ epjp gad;ghlhf ,Uf;fpd;wd.
Vndd;why; ,e;j eltbf;ifapy; xU elg;G nghUg;G (tup xJf;fPL)
kw;Wk; elg;G nrhj;J (tq;fp> nuhf;f ,Ug;G) Mfpa ,uz;bw;Fk;
,ilNa khw;wk; Vw;gl;Ls;sJ.
(ii) tupf;fhy xJf;fPL xU ,yhg rupfl;L fzf;fhFk;. ,jd;

nghUs; ahnjdpy; ,e;j eltbf;ifapy; ,U epiy nghUg;Gfs;
Mfpa ,yhg el;l rupfl;L fzf;F kw;Wk; tupf;fhd xJf;fPL
fzf;F Mfpa ,uz;Lk; ,Ug;gjhy; eilKiw Kjypy; ve;j
khw;wKk; ,Uf;fhJ. ,Ug;gpDk; tup nrYj;jg;gLk; nghOJ
tupf;fhd xJf;fPL epiy nghUg;ghfp mJ nrYj;jg;gLk; nghOJ
epjp gad;ghlhf fUjg; glNtz;Lk;.
8.4.2 jPu;khdpf;f gl;l gq;fhjhak; :
tupf;fhd xJf;fPl;by; nrhy;yg;gl;l midj;Jk; ehk;

jPu;khdpf;fg;gl;l gq;fhjhaj;jpw;Fk; vLj;Jf; nfhs;syhk;.
jPu;khdpf;fg;gl;l gq;fhjhaKk; fPo;tUk; ,U topfspy; gjpT
nra;ag;gLfpd;wJ.
(i) jPu;khdpf;fg;gl;l gq;fhjhak; gq;Fjhuu; Xu; jw;rka

mwptpg;ghf mwptpg;gjhy; ,J elg;G nghUg;ghFk; gq;fhjhak;
nghJ $l;lj;jpy; vt;tsT njhif vd;W jPu;khdpf;fg;gl;lJk;. 30
412
ehl;fSf;Fs; gfpu;;e;jspf;fg; gl Ntz;Lk;. jPu;khdpf;fg;gl;l
gq;fhjhak; eilKiw Kjy; mwpf;ifapy; eilKiw nghUg;ghf
gjpag;gl Ntz;Lk;. ,J epjp gad;ghl;by; gpw;gl;l fhyj;jpy;
nrYj;jg;gl;lhy; gjpT nra;ag;gl khl;lhJ.
(ii) jPu;khdpf;fg;gl;l gq;fhjhak; ,yhg rupfl;lhf

vLj;Jf;nfhs;sg;gl Ntz;Lk;. ,e;j gq;fhjhak; tpahghu ,af;f
yhgj;jpid fzf;fpLtjw;fhf epfu yhgj;Jld; Nru;f;fg;gl
Ntz;Lk;. ,e;j gq;fhjhak; Vw;fdNt yhgj;Jld;
Nru;f;fg;gl;bUe;jhy; ,e;j Mz;L nrYj;jg;gl;l gq;fhjhak; epjp
gad;ghl;by; gjpag;gl Ntz;Lk;.
vLj;Jf;fhl;L 4
fPo;tUk; 31 brk;gu; 2016 kw;Wk; 31 brk;gu; 2017 k; Mz;bw;fhd

,Ug;G epiy fpwpg;gpypUe;J eilKiw khw;w mwpf;ifapidAk;
epjp el;l mwpf;ifapidAk; jahupf;f
(i) tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak; elg;G

,y;yh nghUg;ghf nfhs;f
(ii) tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak; elg;G

nghUg;ghf 31 brk;gu; ,Ug;G epiy Fwpg;G
nghUg;G 2016 2017 2016 2017
gq;F Kjy 10>000 15>000 epiy 10>000 20>000

nrhj;Jf;fs;
,yhg el;l 4000 6000 elg;G 13>000 14>500
fzf;F nrhj;Jf;fs;
2000 3000
tupf;fhd
xJf;fPL 1000 1500
gq;fhjha 4000 6000

xJf;fPL 1000 3000
rpy;yiu 23>000 24.500 23>000 24.500
fldPe;Njhu;
epYitr;
nryTfs;
413
$Ljy; tpguq;fs; :
tup 2017 y; nrYj;jpaJ 2500
gq;fhjhak; 2017 y; nrYj;jpaJ 1000
tpil :
(i) tupf;fhd xJf;fPLk;> jPu;khdpf;fg;gl;l gq;fhjhaKk;

eilKiw nghUg;ghf ,Uf;Fk; nghOJ
eilKiw khw;w mwpf;if
cau;T (+) FiwT (-)
epYitr; nryTfs; 1000
elg;G nrhj;Jf;fs; 1500

eilKiw Kjy; 1500
FiwT
3000 3000
epjp %yq;fs; eilKiw Kjy; cau;T 2000

tpahghu ,af;f ,yhgk; 2000
$l;Lf elg;ghz;by; tupf;fhd xJf;fPL (3000 3500
+ 2500 - 2000)
1500 7000
$l;Lf jPu;khdpf;fg;gl;l gq;fhjhak;
12>000
nkhj;j epjp %yq;fs;
10>000
gad;ghLfs; epiy nrhj;Jf;fs; nfhs;Kjy;
2500
tup nrYj;jpaJ
1000
13>000
nkhj;j gad;ghLfs;
1500
epfu eilKiw Kjy; FiwT
414
(ii) tupf;fhd xJf;fPLk;> jPu;khdpf;fg;gl;l gq;fhjhaKk; elg;G
nghUg;ghf vLj;Jf; nfhs;Sk; nghOJ
tpguq;fs; cau;T (+) FiwT (-)

epYitr; nryTfs;
1000
elg;G nrhj;Jf;fs;
1500
tupf;fhd xJf;fPL
1000
jPu;khdpf;fg;gl;l
3000 500
gq;fhjhak;
4500 4500
eilKiw Kjy; FiwT
tpguq;fs;
epjp%yq;fs;
gq;F Kjy; cau;T 5000
tpahghu ,af;f yhgk; 2000
nkhj;j epjp %yk; 7000
gad;ghLfs;
epiy nrhj;Jf;fs; nfhs;Kjy; 10>000
eilKiw Kjy; FiwT 3000
415
Nkw;$wpa vLj;Jf; fhl;bw;F (ii) khw;W Kiw rpy Neuq;fspy;
cz;ik epjpapid epjp tupf;F Kd; cs;s tpahghu epjp kw;Wk;
gq;fhjhaj;jpid rupfl;Ltjd; %yk; fzf;fplg; gLfpd;wJ. me;j
jUzj;jpy; tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l gq;fhjhak;
Mfpait Kjypy; mit Vw;fdNt ,yhgj;jpypUe;Nj
fopf;fg;gl;bUe;jhy; jpUk;gTk; ,yhgj;Jld; $l;lg;gLk;. kWgbAk;
tupAk; gq;fhjhaKk; nrYj;jg; gl;bUe;jhy; mit gad;ghl;by;
Nkw;$wpa cjhuzj;jpd; gb epjp elkhl;l mwpf;if

fPo;tUkhW fhzg;gLfpd;wJ.
tpguq;fs;
epjp%yq;fs; gq;F Kjy; cau;T 2000 5000

tpahghu ,af;f epjp epfuyhgk;
3500
$l;Lf tupf;fhd xJf;fPL
1500 7000
gad;ghLfs; (m) 12>000
epiy nrhj;J nfhs;Kjy; 10>000

tup nrYj;jpaJ kw;Wk;
3500
epYit njhif (500 + 3000)
1500
gq;fhjhak; nrYj;jpaJ kw;Wk;
epYit njhif (0+ 1500) (M) 15>000
eilKiw Kjy; FiwT (m) - (M) 3000
tupf;fhd xJf;fPL fle;j Mz;L &.2000 tup nrYj;jpaJ 2500

elg;ghz;by; MFk;. mjhtJ mjpfg;gbahd &.500 elg;ghz;bd;
njhifahFk;. &.3500 elghz;by; xJf;fplg;gl;lJ. vdNt &.3000
epYitapy; cs;sJ tup nrYj;jpaJ kw;Wk; epYit elg;ghz;by;
tpahghu ,af;f epjpapid fzf;fpl ve;j xU njhifapid epfu
yhgj;Jld; $l;lg; gl;lYk; mJ gad;ghl;by; Fwpg;gpl glNtz;Lk;.
416
,Nj topKiw jPu;khdpf;fg;gl;l gq;fhjhaj;jpw;Fk;
filgpbf;fg;gl Ntz;Lk;. tupf;fhd xJf;fPL fzf;fpaYf;fhf
,yhgj;jpypUe;J rupfl;lg;gLfpd;wJ. vdNt tpahghu ,af;f epjp
tupf;Fg;gpd; fzf;fplg;gl Ntz;Lk;. jPu;khdpf;fg;gl;l gq;fhjhak;
eilKiw nghUg;ghf ,Uf;Fk; nghOJ Nkw;Fwpa mZF
KiwNa rpwe;jJ.
gapw;rp Fwpg;G :
khztu;fs; jq;fs; mDkhdj;jpd; njspthd ntspg;gLJ;j
Ntz;Lk;. ,Ue;j NghJk; fzf;fpy; ,e;j nghUg;Gfs; eilKiw
nghUg;ghf fUj Ntz;Lk;. vd;W Fwpg;gpl gl;bUe;jhy; ,it
eilKiw nghUg;Gfs; NghyNt fUj Ntz;Lk;. ,t;tpuz;LNk
eilKiwaw;w nghUg;ghf fUjg;gLfpd;wJ. ,Ug;G epiy Fwpg;gpy;
jPu;khdpf;fgl;l gq;fhjhak; kw;Wk; tupf;fhd xJf;fPL ,uz;LNk
,Ug;gpd; ,it fle;j Mz;L ,Ug;G epiy Fwpg;gpy; ,Uf;Fk;
njhif elg;ghz;by; nrYj;jg;gl;ljhf fUjg;gLfpd;wJ.
cjhuzk; : fPo;tUdtw;wpy; xU epWtdj;jpd; ,uz;lhz;bw;fhd

tpguq;fs;
nghUg;Gfs; 31 brk;gu; 2017 y; 31 brk;gu; 2018 y;
,yhg el;l fzf;F 50>000 80>000
tupf;fhd xJf;fPL 10>000 15>000
jPu;khdpf;fg;gl;l 5000 10>000
gq;fhjhak;
Nkw;$wpa tpguq;fspypUe;J ,af;f epjpahdJ fzf;fplg;

gLfpd;wJ. ,jpy; tupf;fhd xJf;fPL kw;Wk; jPu;khdpf;fg;gl;l
gq;fhjhak; ,it ,uz;LNk eilKiwaw;w nghUg;ghf
fUjg;gLfpd;wJ.

$l;Lf elg;ghz;by; Vw;gLj;jg;gl;l xJf;fPL 15>000
$l;Lf jPu;khdpf;fg;gl;l gq;fhjhak; 10>000
1>05>000
417
epjp elkhl;l mwpf;ifapid 2017 y; jahupf;Fk; nghOJ &.10>000
kw;Wk; &.5000 epjp gad;ghl;by; tup nrYj;jpaJ kw;Wk;
gq;fhjhak; nrYj;jpaJ vd;w jiyg;gpy; gjpa Ntz;Lk;.
tupf;fhd xJf;fPL kw;Wk; tupf;fhd xJf;fPL Mfpa

,uz;bw;Fk; ,ilNa rpy NtWghLfs; cs;sJ. tupf;fhd xJf;fPL
eilKiw nghUg;ghf fUjyhk;> my;yJ fUjhkYk; ,Uf;fyhk;.
Mdhy; nrYj;j Ntz;ba tup eilKiw nghUg;ghfNt
fUjg;gLfp;wJ. Vndd;why; ,j;njhif fzf;fpay; Mz;bd; Kbtpy;
tupj; njhifapid fzf;fplg;gl;l cld; mtrpak; nrYj;jg;gl
Ntz;bajhFk;. ,jid NghyNt gq;fhjhak; gq;Fjhuu;fSf;F
eilKiw nghUg;ghf gjpT nra;ag;gl;L gpd; gq;fhjhakhf
nrYj;jg;gLfpd;wJ.
8.4.3 Nja;khdk; epjp %ykh?
Nja;khdk; vd;gJ nrhj;jhdJ mjd; cgNahfk; fhy

khw;wk;> njhopy; El;g khw;wk; kw;Wk; tpgj;jpd; fhuzkhf mjd;
kjpg;gpy; Vw;gLk; FiwTj; jd;ikapid Fwpf;fpd;wJ. tpahghu
,af;f epjpapid fzf;fpLk; nghOJ Nja;khdk; ,af;f nrythf
fUjg;gLfpd;wJ. ,jw;fhd fzf;fpay; Fwpg;NgL gjpT
(i) Nja;khd fzf;F g
epiynrhj;J fzf;F
(ii) ,yhg el;l fzf;F g
Nja;khd fzf;F
,yhg el;l fzf;F gw;W itf;fg;gl;L epiy nrhj;J
fzf;F Nja;khdj; njhifapy; tuT itf;fg;gLfpd;wJ. ,yhg
el;l fzf;F kw;Wk; epiy nrhj;J fzf;F ,uz;LNk elg;gpy;yh
fzf;fhf ,Ug;gjhy; Nja;khdk; epjpapy;yh njhifahFk;. ,J
epjp %yNkh my;yJ epjp gad;ghNlh Mfpa ,uz;LNk ,y;iy.
vdNt ,J tpahghu epjpapid fzf;fpLtjw;fhf ,af;f
yhgj;Jld; $l;lg;gLfpd;wJ. ,j;njhif tpahghu ,af;f epjpapid
Fiwf;fhJ Vndd;why; ,J Kd;ghfNt ,yhgj;jpy; rupfl;lgl;l
njhifahFk;. Nja;khdk; epjp %ykhf fUjg; glf;$lhJ.
Nja;khdkhdJ epjp %ykhf fUjg;gl khl;lhJ.
418
Nja;khdk; mt;thW epjp %ykhf fUjg;gl;lhy; epWkk;
jdJ tpUg;gg;gb jdJ epjp epiyikapid Nja;khd epjpapid
nfhz;L cau;j;jpnfhs;s tha;g;Gs;sJ.
,Ue;jNghJk; Fiwe;jsT re;ju;gq;fspdhNyNa epjp
%ykhf fPo;tUk; fhuzq;fshy; fUjg;gLfpd;wJ.
(i) ,Ujp ruf;fpUg;gpy; epiy nrhj;jpd; Nja;khdk; Xu;
mftpiyahf Nru;e;jpUf;f tha;g;Gs;sJ.
(ii) Nja;khdk; epjpapid cUthf;fhJ Mdhy; epjpapid
Nrkpf;Fk; cz;ik cs;sJ. cjhuzkhf epWkk; Xu; epiy
nrhj;jpid thliff;F vLj;jpUe;jhy; mJ thlifapid
nrYj;j Ntz;Lk;. epiy nrhj;jpid nrhe;jkhf
itj;jpUf;Fk; nghOJ epWkk; epjp ntspNahl;lj;jpid
Nrkpf;Fk; tha;gpid thlif nrYj;jhjd; %yk;
ngWfpd;wJ.
(iii) Nja;khdk; tupf;fhd tUthapid Fiwf;ff;$baJ. vdNt
tUkhdtup me;j fhy fl;lj;jpy; Fiwf;fg; gLfpd;wJ. ,J
fPo;tUk; cjhuzj;jpd; %yk; njspthfpd;wJ.
tpguq;fs; I II
Nja;khdj;jpw;F Kd; tUtha; 75>000 75>000
Nja;khdk; (m) - 15>000
tUkhd tup 50% 75>000
epfu yhgk; (M) 37>500 60>000
tupf;Fg;gpd; epfu elkhl;lk; 30>000
(m+M) 37>500 30>000
45>000
37>500
Nkw;$wpa cjhuzj;jpy; epfu elkhl;lk; I tpl II y; 7500 mjpfk;

cs;sJ. ,J Vndd;why; Nja;khdkhdJ xU nrytpdkhf
vLj;Jf;nfhs;s gl;L tup nghUg;ghdJ. &.7>500 mstpw;F
Fiwe;Js;sJ. vdNt Nja;khdkhdJ cz;ikahd tuptopahd
nuhf;f ntsp nrhy;ypUe;J Xu; re;ju;g;g Nrkpg;ghFk;.
eilKiw Kjy; khw;w mwpf;ifapidAk;> epjp epjp

elkhl;l mwpf;ifapidAk; fPo;tUk; vLj;Jf;fhl;Lfs; %yk; ehk;
mwpayhk;.
419
8.4.4 ,af;f epjpapid fzf;fpLjy; :
vLj;Jf;fhl;L 8.5
fPo;tUk; tptuq;fspypUe;J tpahghu ,af;f epjpapid
fzf;fpLf
tpguq;fs; tpguq;fs;
Cjpak; 40>0000 nkhj;j yhgk; 1>00>000
thlif 15>000 fl;blk; tpw;wjpy;
thuhfld; xJf;fPL 5000 yhgk;
Kd;Dupik nryTfs; 10>000 tpw;gid 10>000 5000
vLj;njOjpaJ Gj;jf kjpg;G
ew;ngau; 5000 5000
vLj;njOjpaJ 5000
,ae;jpuj;jpd; kPJ
Nja;khdk; 2000
,ae;jpuk; tpw;wjpy; 5000
el;lk; 18>000
Gj;jf kjpg;G 10>000 1>05>000 1>05>000
tpw;gid 8000
tupf;fhd xJf;fPL
epfu yhgk;
tpahghu ,af;fe;jp
,yhg el;l fzf;Fgo epfu yhgk; 18>00
$l;Lf ,af;f epjpapid Fiwf;fhj njhiffs;
tupf;fhd xJf;fPL (i) 5000
,ae;jpuk; tpw;wjpy; el;lk; (ii) 2000
Nja;khdk; (iii) 5000
ew;ngau; vLj;njOjpaJ (iv) 5000 27>000
vLj;njOjpaJ (v) 10>000
fop epjpel;lj;jpid mjpfupf;fhj njhiffs; 5000
fl;blk; tpw;wjpy; yhgk; (vi)
40>000
tpahghu ,af;f epjp
420
gapw;rp Fwpg;G :
(i) tupf;fhd xJf;fPL ,yhgj;jpw;fhf xJf;fPL. vdNt
,j;njhif ,af;f epjpapid fzf;fpLjtw;fhf ,yhgj;Jld;
,af;f epjpapid fzf;fpLtjw;fhf ,yhgj;Jld; kPz;Lk;
Nru;f;fg; gLfpd;wJ. nrYj;jg; gl;l tupahdJ jdpg;gl;l
jiyg;gpy; gad;ghl;L epjpy; tupahdJ jdpg;gl;l jiyg;gpy;
gad;ghl;L epjpy; gjpT nra;ag; gLfpd;wJ.
(ii) ,ae;jpuk; tpw;wjpy; Vw;gl;l el;lj;jpw;fhd gjpT

,yhg / el;l f / F
,ae;jpu f / F
xU njhif epiy nghUg;G kw;nwhd;W epiy nrhj;J Mf
,uz;L njhifANk epiyahf ,Ug;gjhy; epjp el;lk; Vw;gl
re;ju;g;gk; Vw;gltpy;iy.
(iii) ,ae;jpuj;jpd; kPJ Nja;khdk;

,yhg / el;l f / F
,ae;jpu f / F
,uz;L fzf;FfSNk 'epiy" vdNt ejp elkhl;lk;
,Uf;fhJ.
(iv) (v) kw;Wk; epiyj; jd;ik nfhz;lJ

(v) fl;blk; tpw;wjpy; ,yhgj;jpw;fhd gjpT
fl;bl f / F
,yhg el;l f / F
,U fzf;FfSNk 'epiyj; jd;ik nfhz;ljhy; epjp
elkhl;lk; Vw;gltpy;iy NkYk; fl;blk; tpw;wjpy; fpilj;j
njhifahd &.10>000 khdJ epjp %yj;jpw;F vLj;J
nry;yg;gLfpd;wJ. ,j;njhif tpahghu ,af;fj;jpypUe;J fpilj;j
yhgNkh my;yJ el;lNkh my;y
8.4.5 kiwe;Js;s tpguq;fis Ma;jy; :

rpy Neuq;fspy; epjp elkhl;l mwpf;iff;fhd tpguq;fs;
kiwKfkhf Nfs;tpapy; nfhLf;f gl;bUf;Fk;. mjid khztu;fs;
fz;Lgpbf;f Ntz;Lk;. cjhuzkhf tupf;fhd xJf;fPL njhlf;f
,Ug;G &.10>000 khfTk; tupf;fhd xJf;fPL &.15>000 vdTk; tup
nrYj;jpaJ &.12>000 vdTk; ,Uf;Fk; nghOJ elg;ghz;bd; ,yhg
el;l fzf;fpy; Fwpg;gplg;gl Ntz;ba tupf;fhd xJf;fPl;bid
fPo;tUkhW fzf;fpl Ntz;Lk;.
421
tupf;fhd xJf;fPL
tpguq;fs; tpguq;fs;
tq;fp 12>000 ,Ug;G fp/fp 10>000
,Ug;G 15>000 ,/e f/F
(,Ug;G fl;ba 17>000
27>000 njhif)
27>000
tupf;fhd xJf;fPL elg;ghz;by; ,yhg el;l rupfl;L fzf;fpy;

gjpag;gl;lnjhif &.17>000 NkYk; epfuyhgk; tupf;F gpd;
nfhLf;fg; gl;bUe;jhy; &.17>000 khdJ ,af;f epjpapid
fzf;fpid fzf;fpLtjw;F epfu ,yhgj;Jld; kPz;Lk; $l;lg;gl
Ntz;Lk;. ,Nj Kiwapy; jdpg;gl;l Kiwapy;
gq;fhjhaj;jpw;fhfTk;> ,ae;jpuk;> kw;Wk; fl;blj;jpw;fhfTk;
fzf;fpid jahupj;J kiwe;j tptuj;jpid fzf;fpl Ntz;Lk;.
kw;nwhU cjhuzj;jpid vLj;Jf;nfhz;lhy; ,ae;jpu

fzf;F &.1>00>000 fzf;fpay; Mz;bd; njhlf;fj;jpy; ,Uf;Fk;
vdTk; Mz;L ,Ujpapy; &.1>50>000 vdTk; nfhs;sTk;.
,ae;jpuj;jpd; kPjhd Nja;khd xJf;fPL &.30>000 Mz;L
njhlf;fj;jpYk; &.40>000 fzf;fpay; Mz;bd; ,Ujpapy; cs;sJ.
elg;ghz;by; &.5000 mftpiyAk;> Nja;khdk; 4>000 nfhz;Ls;sJ
&.2000 j;jpw;F tpw;fg;gLfpd;wJ. ,jpy; Nja;khdk; ,yhg el;l
fzf;fpy; ,ae;jpuj;jpw;fhf gjpag; gl;lJk; fzf;fpay;
,ae;jpuj;jpw;fhf gjpag; gl;lJk; fzf;fpay; Mz;by; nfhs; Kjy;
nra;ag;gl;l ,ae;jpuk; Mfpait (i) ,ae;jpu fzf;F (ii)
,ae;jpuj;jpd; kPjhd Nja;khd xJf;fPL Mfpa ,uz;bidAk;
jahupg;gjd; %yk; fzf;fplg; gLfpd;wJ.
,ae;jpu fzf;F
tpguq;fs; tpguq;fs;
,Ug;G fp/, 1>00>000 tq;fp Nja;khd 2000
,ae;jpuk; tpw;w yhgk; 1000 xJf;fPL ,Ug;G 4000
tq;fp (,ae;jpuk; 55>000 fp/, 1>50>000
nfhs;Kjy;
rupfl;lg;gl;l njhif) 1>56>000 1>56>000
422
,ae;jpuj;jpd; kPJ Nja;khd fzf;F
tpguq;fs; tpguq;fs;
,ae;jpu fp/F 4000 ,Ug;G fp/, 30>000
,Ug;G 40>000 ,yhg el;l fp/F
(Nja;khdk; 14>000
,Ug;G
44>000 rupfl;lg;gl;lJ) 44>000
vLj;Jf;fhl;L 8.6
ml;y]; irf;fps; epWkj;jpd; Mz;L fzf;F fPo;tUkhW
cs;sJ.
kw;w epWtdq;fspy; 31 khu;r; 31 khu;r;
KjypLfs; epWj;jp 2017 2016
itf;fg;gl;l cgup 28>000 34>000
(,/e fp/F) 67>500 57>000
epWkk; jdJ gq;Ffspy; 40% j;jpid kw;w epWkj;jpw;F &23>500

f;F tpw;gid nra;Js;sJ ,e;j tpw;gidapy; & 13>500 yhgk;
Vw;gl;L mj;njhif epWj;jp itf;fg;gl;l cgup fzf;fpy; tuT
itf;fg;gl;Ls;sJ.
epWkj;jpd; epjp%yk; kw;Wk; gad;ghl;bid tpsf;Ff

tpil:
epWkk; kw;w epWkq;f KjypL nra;Js;sJ ,J jdJ
gq;Ffspy; kw;w epWkj;jpy; & 23>500 f;F tpw;gid nra;Js;sJ
,J 13>500 ,yhgk; <l;bAs;sJ mftpiy &.10>000 31 khu;r; 2016
y; KjyPLfs; &.34>000 ,jpy; &.10>000 kjpg;Gs;s KjyPLfs;
tpw;gid nra;ag;gl;lJ. KjyPLfs; nfhs;Kjy; nra;jjw;fhd ve;j
tpguKk; ,y;yhjjhy; KjyPl;L fzf;fpy; ,Uf;Fk; ,Ug;G &.24>000
MFk;. ,Ue;j NghJk; ,J &.28>000 khf cs;sJ. ,J njuptpg;gJ
ahnjdpy; KjyPLfs; &.4000 j;jpw;F nfhs;Kjy; nra;ag;gl;L;s;sJ.
,J xU epjp gad;ghlhFk;. ,Nj Kbtpid ehk; kw;w epWk
KjyPl;L fzf;fpid jahupg;gjd; %yk; ehk; milayhk;.
423
kw;w epWtd fzf;fpy; KjyPL
tpguq;fs; tpguq;fs;
,Ug;G 34>000 tq;fp (tpw;W 10>000
tq;fp (,Ug;G 4000 KjyPl;bd; mf 28>000
njhif) tpiy) ,Ug;G
38>000 fp/, 38>000
2. KjyPLfis tpw;wjpy; Mjhak; &.13>500 epWj;jp itf;fg;gl;l

cgup fzf;fpy; gw;W itf;fg;gLfpd;wJ. epWkk; KjyPLfis
itj;J tu;j;jfk; nra;ahjjhy; yhgk; &.13>500 me;j fzf;fpw;F
vLj;J nry;yf;$lhJ. me;j Mz;bd; ,af;f epjp fPo;tUkhW
fzf;fplg;gl; Ntz;Lk;.
31 khu;r; 2017 y; epWj;jp itf;fg;gl;l cgup ,Ug;G 67>500
fop KjyPL tpw;wjpy; ,yhgk; 13>500
54>000
fop 31 khu;r; 2016 y; epWj;jp itf;fg;gl;l cgup 57>000
,af;fj;jpdhy; Vw;gl;l epjp ntsp Xl;lk; 3>000
epWj;jp itf;fg;gl;l cgup fzf;fpd; %ykhfTk; Nkw;$wpa

tpilapid milayhk;.
epWj;jp itf;fg;gl;l cgupfzf;F
tpguq;fs; tpguq;fs;
,af;fj;jpdhy; 3000 ,Ug;G fp / 57>000
Vw;gl;l epjp ntspaPL 67>500 nrh 13>500
,Ug;G fp / , KjyPL
70>500 tpw;wjpy; yhgk; 70>500
epjp elkhl;l mwpf;ifapid fPo;tUkhW ehk; jahupf;fyhk;

%yq;fs;
KjyPL tpw;gid 23>500
nkhj;j epjp %yq;fs; 23>500
gad;ghLfs;
KjyPLfs; nfhs;Kjy; 4000
,af;f el;lk; 3000
424
8.5 tptukhd epjp elkhl;l mwpf;iffs; :
vLj;Jf;fhl;L 8.7 fPo;tUk; epWkj;jpd; 31 brk;gu; 2015 kw;Wk; 2016

Mk; Mz;bd; ,Ug;G epiy Fwpg;gpypUe;J
(i) eilKiw Kjy; khw;w mwpf;if
(ii) epjp elkhl;l mwpf;if
gq;FKjy; 1>00>000 1>00>000 ew;ngau; 12>000 12>000
nghJ xJf;fPL 14>000 18>000 fl;blk; 40>000 36>000
,yhg / el;l 16>000 13>000 ,ae;jpuk; 37>000 36>000
F/F 8000 5400 KjyPLfs; 10>000 11>000
rpy;yiu 1200 800 ruf;F 30>000 23>400
fldpe;Njhu; 16>000 18>000 ngWjw;Fupa 2000 3200
nrYj;jw;Fupa 400 600 rPl;L 18>000 19>000
rPl;L fldhspfs; 6600 15200
tupf;fhd nuhf;fk; /
xJf;fPL 1>55>600 1>55>800 tq;fp 1>55>600 1>55>800
Iaf;fld;
xJf;fPL
fPo;tUk; $Ljy; tpguq;fSk; mspf;fg;gl;Ls;sd
(i) ,ae;jpuk; &.4000 fl;blj;jpd; kPJ &.4000 Nja;khdk;

Vw;gLj;Jf
(ii) tupf;fhd xJf;fPL &.19>000 elg;ghz;by; Vw;gLj;j g;
gLfpd;wJ.
425
(iii) ,ilf;fhy gq;fhjhak; &.8000 elg;ghz;by;
Vw;gLj;jg; gLfpd;wJ.
tpil :
tpguq;fs; 2015 2016 Cau;T FiwT

(+) (-)
elg;G nrhj;Jf;fs; 6>600 15>200 8>600
tq;fp ,Ug;G 18>000 19>000 1000
fldhspfs; 2000 3200 1200
ngWtjw;Fupa rPl;L ruf;F 30>000 23>400 6>600
eilKiw nghUg;Gfs; 400 600 400 200
Iaf;fld; fhg;G 1>200 800 -
nrYj;jw;Fupa rPl;L 8000 5400 2600
rpy;yiu fldpe;Njhu; 13>800 6>800
epfu eilKiw Kjy; cau;T &.7000 epjp elkhl;l mwpf;if

tpguq;fs;
epjp %yq;fs; : 36>000
tpahghu ,af;f ,yhgk; (Fwpg;G 1) 36>000
nkhj;j %yq;fs;
gad;ghLfs; : 3000
,ae;jpuk; nfhs;Kjy; (Fwpg;G 2) 17>000
tup nrYj;jpaJ (Fwpg;G 3) 1>000
KjyPLfs; nfhs;Kjy; (Fwpg;G 4) 8000
,ilf;fhy gq;fhjhak; nrYj;jpa 29>000
426
gapw;rpf; Fwpg;Gfs; :
1. tpahghu ,af;f epjp tpguq;fs;
31 brk;gu; 2016 y; ,yhg el;l fzf;F 13>000
,Ug;G
$l;Lf
,af;f epjpapid Fiwf;Fk; eltbf;iffs; 4000
nghJ xJf;fPL khw;wk; 19>000
tupf;fhd xJf;fPL
Nja;khdk;: 4000
,ae;jpuk; 4000
fl;blk; 8000 39>000
,ilf;fhy gq;fhjhak; 52>000
16>000
$l;Lf 36>000
31 brk;gu; 2016 y; ,yhg el;l fzf;F
,Ug;G
elg;ghz;bd; tpahghu ,af;f epjp
2.,ae;jpuk; nfhs;Kjy; :
,t;tptuk; ,ae;jpu fzf;F jahupg;gjd; %yk;
fzf;fplg;gLfpd;wJ.
,ae;jpu fzf;F
tpguq;fs;
,Ug;G fp/ nfh 37>000 Njakhdk; 4000

tq;fp (,ae;jpuk; nfhs;Kjy; 3000 ,Ug;G 36>000
,Ug;G fl;ba njhif) fp/ ,
40>000 40>000
3. tupf;fhd xJf;fPL fzf;F jahupg;gjd; %yk; tup

nrYj;jpajpid fzf;fplyhk;.
427
tpguq;fs; tpguq;fs;
tq;fp (tup nrYj;jpaJ 17>000 ,Ug;G fp/nrh 16>000
,Ug;G fl;ba njhif) ,yhg el;l
,Ug;G fP/, 18>000 fzf;F 19>000
35>000 35>000
4. KjyPLfshdJ ePz;l fhy KjyPlhf fUjg;gl;L epiyr;

nrhj;jpd; fPo; nfhz;L tug;gl;Ls;sJ.
vLj;Jf;fhl;L 8.8
fPo;tUk; [P.rp epWkj;jpd; tUtha; mwpf;if kw;Wk; ,Ug;G
epiy Fwpg;gpypUe;J epjp elkhl;l mwpf;ifapid jahupf;f NkYk;
eilKiw Kjy; khw;w mwpf;ifapidAk; jahupf;fTk;.
(m) 2017 Mk; Mz;bd; tUtha; mwpf;if
tpguq;fs;
epfu tpw;gid
fop - tpw;gid mftpiy 19>80>000 25>20>000
Nja;khdk; 60>000
Cjpak; kw;Wk; $yp 2>40>000
,af;f nryTfs; 80>000
tupf;fhd xJf;fPL 88>000 24>48>000
epfu ,af;f yhgk; 72>000
njhlu; ,y;yh tUtha; : 12>000
fUtp tpw;wjpy; yhgk;
84>000
epWj;jp itf;fg;gl;l 1>51>800
tUtha;
(,/ef/F ,Ug;G) 2>35>800
gq;fhjhak; ntspapl;lJ 72>000
kw;Wk; nrYj;jpaJ
31 brk;gu; 2007 y; 1>63>800
,/ef/F
,Ug;G
428
xg;G Nehf;F ,Ug;G epiy Fwpg;G
brk;gu; brk;gu; brk;gu brk;gu;
2016y; 2017 y; 2016 y;; 2017y;
Kjy; 3>60>000 4>44>000 epiy
nrhj;Jf;fs;
cgup 1>51>800 1>63>800 epyk; 48>000 96>000
,/ef/F fl;blk;
rpy;yiu 2>40>000 2>34>000 kw;Wk; 3>60>000 5>76>000
fldpe;Njhu; fUtp
24>000 48>000 elg;G
epYitr; nrhj;Jf;fs;
nryTfs; 12>000 13>200 60>000 72>000
tup nrYj;j nuhf;fk;
Ntz;baJ fldhspfs;
fl;blk; ruf;F
kw;Wk; 1>20>000 1>32>000 Kd; $l;b 7800 9000
fUtp kPJ nrYj;jpaJ
Nja;khdk; 9>07>800 10>35>000 9>07>800 10>35>000
Nru;e;Js;sJ
fUtp tpw;wjd; mftpiy &.72>000
tpil :
epjp elkhl;l mwpf;if 31 brk;gu; 2017 d; Kbtpy;
tpguq;fs;
epjp %yq;fs; gq;F 84>000

ntspaPL ,af;f epjp
tu;j;jfyhgk; 72>000 1>32>000
Nja;khdk; 60>000 36>000
epiy nrhj;J tpw;gid
nkhj;j epjp %yq;fs; (m) 2>52>000
429
gad;ghLfs;
epyk; nfhs;Kjy; 48>000
epyk; kw;Wk; fUtp 2>88>000
nfhs;Kjy; 72>000
nkhj;j gad;ghLfs; 4>08>000
eilKiw Kjy; FiwT
(A-B) 1>56>000

tpguq;fs; 2016 2017 mjpfupg;G FiwT (--
(+) )
elg;G nrhj;Jf;fs;
nuhf;fk; 60>000 72>000 12>000 -
fldhsp 168>000 1>86>000 18>000 -
ruf;F 2>64>000 96>000 - 1>68>000
Kd;$l;b 7>800 9000 1200
nrYj;jpait 4>99>800 3>63>000 31>200 1>68>000
eilKiw
nghUg;Gfs; 2>40>000 2>34>000 6000 -
rpy;yiu fldpw;Njhu; 24>000 48>000 - 24>000
epYitr; nryTfs; 12>000 13>200 - 1.200
tup nrYj;j 2>76>000 2>95>200 17>200 1>93>200
Ntz;baJ
,e;j epjp elkhl;l mwpf;ifapd; %yk; ehk; mwptJahnjdpy;

gq;F ntspaPl;bd; %yk; ey;ynjhU epiy nrhj;J mgptpUj;jp
Vw;gl;Ls;sJ. NkYk; Nja;khd epjp eilKiw Kjy; epyikAk;
ey;y Kd;Ndw;wj;ij fhz;gpf;fpd;wJ.
430
fl;blk; kw;Wk; fUtp fzf;F
tpguq;fs; tpguq;fs;
,Ug;G fp/nfh 3>60>000 tq;fp 36>000
,yhg el;l f/F 12>000 Nja;khd 48>000
tq;fp 2>88>000 xJf;fPL
(nfhs; Kjy; ,Ug;G (tpw;w nghUs; 57>6>000
fl;baJ) 6>60>000 kPJ) 6>60>000
,Ug;G fp/,
Nja;khd xJf;fPL fzf;F

tpguq;fs; tpguq;fs;
fl;blk; kw;W
fUtp f/F 48>000 ,Ug;G fp/nrh 1>20>000
(tpw;w nghUs; kPJ ,Ug;G 1>32>000 ,yhg el;l 60>000
fl;baJ) f/F
1>80>000 1>80>00
nrYj;j Ntz;ba tup eilKiw nghUg;ghf ,Ug;gjhy; nrYj;jpa
tupahd &. 86>000 (mjhtJ 12>000 + 88>000 - 13>200) epjp elkhl;l
mwpf;ifapy; gad;ghby; gjpT nra;ag;gltpy;iy.
cq;fs; Kd;Ndw;wj;ij NrhjpAq;;fs;

5. ve;j #o;epiyapy; fldPl;L gj;jpuq;fs; ntspapl;lhy; epjp
elkhl;lk; Vw;gl;lJ>
6. nrhj;Jf;fs; kw;Wk; nghUg;Gfspy; ve;j eltbf;ifahdJ
epjp elkhl;lk; mwpf;if jahupf;Fk; nghOJ
xJf;fg;gLfpd;wJ.
7. Nja;khdk; epjpapid Nrkpf;fpd;wJ.
8.6 cq;fs; Kd;Ndw;wj;ij NrhjpAq;fs; tpdhf;fSf;fhd

tpilfs;
1. epfu eilKiw Kjy; vd;gJ eilKiw nghUg;Gfs; tpl

vt;tsT elg;G nghUg;G cs;sJ vd;gjhFk;.
2. rpy eilKiwaw;w nghUg;Gfshtd ePz;lfhy fld;fs;>
,yhg el;l fzf;fpy; tuT ,Ug;G> tUtha; kw;Wk;
Jf;fPL> gq;F Kjy;> gj;jpu Kizkk;>
431
3. Mk;> FWf;F eltbf;if (mjhtJ epiy nrhj;J my;yJ
epiy nghUg;G kw;Wk; elg;G nrhj;J my;yJ elg;G
nghUg;G Mfpatw;wpw;fpilNaahd eltbf;if) epjp
elkhl;lj;jpy; KbtilAk;.
4. epiy nrhj;Jf;fs; nfhs;Kjy; nra;tjw;fhf fldPl;L
j;jpuq;fs; ntspaPl;LUg;gpd; epjp elkhl;lk;
Vw;gl;bUf;fhJ.
5. epjp elkhl;l mwpf;ifapid jahupf;Fk; nghOJ eilKiw
nghUg;Gfs; kw;Wk; eilKiw nrhj;Jf;fis fUj;jpy; nfhs;s
$lhJ. epiy nrhj;Jf;fs; kw;Wk; epiy nghUg;Gfspd;
khw;wq;fSf;fhd eltbf;iffis fUj;jpy; nfhs;s Ntz;Lk;.
6. Nja;khdk; epjpapid cUthf;fhJ Mdhy; epjpapid
Nrkpf;fpd;wJ. cjhuzkhf epWkk; epiy nrhj;Jf;fis
thliff;F vLj;jpUe;jhy; thlif nrYj;j Ntz;Lk;. epWkk; epiy
nrhj;jpid nrhe;jkhf nfhz;bUe;jhy.;
8.7 njhFg;G
epjp elkhl;l mwpf;ifahdJ epjpapay; Ma;thsu;fshy;
ntFthf cgNahfg;gLj;jg;gLfpd;wJ. ,J Vndd;why; epjpapay;
mwpf;ifahdJ ,Ug;G epiy Fwpg;gpd; gpd;dhy; Vw;gl;l epjpapay;
eltbf;iffis Fwpg;gpLtjpy;iy.
epjp vd;w gjk; nuhf;fk; kw;Wk; nuhf;fk; ,izahd
my;yJ eilKiw Kjiy Fwpf;fpd;wJ. eilKiw Kjypy; ,U
fUj;Jfs; cs;sJ. nkhj;j eilKiw Kjy; kw;Wk; epfu
eilKiw Kjy;.
xU eltbf;if; epjp elkhl;lk; Vw;gLfpd;wJ. jp elkhl;l
mwpf;ifapd; cgNahfq;fs; fPo;tUkhW. ,J njhopy;
,af;fj;jpdhy; Vw;gl;l epjpapay; KbTfis ntspg;gLj;Jfpd;wJ.
,J Gyg;glhj Nfs;tpfSf;F tpil mspf;fpd;wJ. NkYk;
epjpapid gfpu;e;jspg;gjpy; fUtpahf ,Ue;J rpwe;j Kiwapy;
eilKiw Kjiy epu;tfpf;f cjTfpd;wJ.
tUtha; mwpf;if kw;Wk; ,Ug;G epiy Fwpg;G Mfpa
,uz;LNk etPd Nkyhz;ikf;F Njitahd gy;NtW gzpfis
Gupfpd;wJ. ,t;tpuz;L mwpf;ifANk xd;wpid xd;W rhu;e;J mjw
eilKiw Kjy; khw;wj;jpy; Kbe;jjh> ,y;iyah vd mwpa
Fwpg;NgL gjptpid Vw;gLj;Jjy; eyk;. Xu; fzf;fpy; epiy jd;ik
nfhz;bUe;jhy; mjpy; epjp elkhl;lk; ,Uf;fhJ. Mdhy; FWf;F
eltbf;ifapd; %yk;Fupa tpguq;fis KO mstpy;
ekf;fspf;fpd;wJ.
epjp %yq;fs; cs; %ykhfNth ntsp%ykhfNth
,Uf;fyhk;. tpahghu ,af;f epjpahdJ cs;Gw epjpahf cs;sJ.
ntspg;Gw epjpapy; ePz;l fhy fld;fs;> epiy nrhj;Jf;fs;
432
tpw;gid kw;Wk; gq;FKjy; cau;tpy; fpilj;j epjp Mfpait
mlq;Fk;.
epjp elkhl;l mwpf;if jahupg;gpy; cs;s topKiwfspy;
eilKiw Kjy; khw;w mwpf;ifahdJ ,U fhyfl;lq;fSf;fhd
elg;G nrhj;J kw;Wk; elg;G nghUg;Gfis xg;gpLtjd; %yk;
jahupf;fg;gLfpd;wJ.
epjp elkhl;l mwpf;ifapid jahupf;Fk; nghOJ eilKiw
nrhj;J kw;Wk; nghOJ eilKiw nghUg;Gfis jtpu;j;J epiy
nrhj;Jf;fs; kw;Wk; epiy nghUg;Gfspy; mjpf ftdk; nrYj;j
Ntz;Lk;.
8.8 Kf;fpa thu;j;ijfs; :

elg;G nrhj;Jf;fs; :
elg;G nrhj;Jf;fs; vd;gJ kw;w elg;G nrhj;Jf;fisAk;>
cw;gj;jp nra;j nghUl;fisAk;> epWk Nrit md;whl njhopy;
eltbf;ifapy; vspjpy; nuhf;fkhf khw;w $bajhFk;.
elg;G nghUg;Gfs; :
eilKiw nghUg;Gfs; vd;gJ Xu; Mz;bw;Fs; ,Ug;gpy;
,Uf;Fk; eilKiw nghUg;Gfs; %yNkh Gjpa eilKiw
nghUg;Gfs; %yk; jpUg;gp nrYj;JtjhFk;.
epjp :
epjp vd;gJ njhopypd; eil KiwKjiy Fwpf;fpd;wJ
epjp elkhl;l mwpf;if :
,t;twpf;ifahdJ njhopy; eltbf;ifapy; cs;s cs;tuT
kw;Wk; ntsp nry;yy;fis njhFj;J mspf;fpd;wJ.
eilKiw Kjy; :
,J eilKiw nghUg;Gfsf;F Nky; cs;s eilKiw
nrhj;Jf;fis Fwpf;fpd;wJ.
8.9 Ra gupNrhjid Nfs;tpfs; kw;Wk; gapu;r;rpfs; :
rpW tpdh Nfs;tpfs; :

1. epjp elkhl;l mwpf;if vd;why; vd;d> ,jd; Nkyhz;ik
gzpfis Ma;T nra;f .
2. elkhl;l mwpf;if gw;wp ePtpu; mwptJ ahJ? mJ vt;thU

jahupf;fg;gLfpd;wJ? mjd; cgNahfq;fs; ahit?
433
3. NtW gLj;Jf
(i) eilKiw Kjy; khw;w mwpf;if kw;Wk; epjp elkhl;l mwpf;if
(ii) tUtha; mwpf;if kw;Wk; epjp elkhl;l mwpf;if neL tpdh
Nfs;tpfs;
4 xU epjp elkhl;l mwpf;ifahdJ tUtha; mwpf;iff;F

rpwe;j khw;w mwpf;if tpthjp
5 epjp elkhl;l Ma;tpy; cs;s gy;NtW fUj;Jf;fis tptup
6 epjp elkhl;l mwpf;ifapy; cs;s Kjd;ik ed;ikfs;

ahit?
7 (i) epjp el;l Ma;T vd;gJ ruf;fpw;Fk; elkhl;lj;jpw;Fk;

cs;s elkhl;lj;jpid Fwpf;fpd;wJ. tptup?
(ii) Nja;khdj;jpd; %yk; cs;s epjp %yk; ahnjdpy; tup %yk;

,Uf;f $ba nuhf;f ntspr; nry;tk; %yk; fpilf;Fk;
Nrkpg;ghFk; ,jid cjhuzj;Jld; tpsf;Ff
8 (i) ve;j tpjkhd eltbf;ifs; epjp %yk; kw;Wk;

gad;ghl;L mwpf;iffs; %yk; mwpaKbahJ
(ii) epWtdj;jpd; cs; epjp cw;gj;jp kw;Wk; ntspGwj;jpypUe;J

epjp jpul;Ljy; Mfpatw;iw gw;wp ePtpu; mwptJ ahJ?
(iii) epjp elkhl;l mwpf;if kw;Wk; ,Ug;G epiyFwpg;G Mfpa

,uz;bw;Fk; ,ilNa cs;s NtWghL ahJ?
9 rpWFwpg;G tiuf.
(i) epjp gad;ghL
(ii) epjp elkhl;l mwpf;ifapd; Kf;fpaj;Jtk;
(iii) epjpapay; epyik khw;wj;jpw;fhd mwpf;if
434

Kalyani Publishers.
435
myF - 9
nuhf;f elkhl;l mwpf;if
mikg;G
9.0 mwpKfk;
9.1 Fwpf;Nfhs;
9.2 nghUs; kw;Wk; nuhf;f elkhl;l mwpf;ifapd; Kf;fpaj;Jtk;
9.3 AS 3 (khw;wk; nra;jJ) nuhf;f elkhl;l mwpf;ifapid

jahupj;jy;
9.4 nuhf;f elkhl;l mwpf;ifapid jahupj;jy;
9.5 cq;fs; Kd;Ndw;wj;ij Nrhjpf;Fk; Nfs;tpfSf;F tpil
9.6 njhFg;G
9.8 Ra gupNrhjid tpdhf;fs; kw;Wk; gapw;rp
9.0 mwpKfk;
xt;nthU epWkKk; jkJ epjp epiyikapid gw;wpa xl;L
nkhj;j tpguq;fisAk; nuhf;fk; vt;thU cs; te;jJ vdTk; ntsp
nrd;wJ vdTk; mwpa nuhf;f elkhl;l mwpf;if cjtpahf
cs;sJ. ,t;tpU tpguq;fSk; epWkj;jpd; ePu;kepiyikapidAk;
ePz;lfhy jPu;T epiyiaAk; mwpa cjTfpd;wJ.
,t;twpf;ifahdJ KjyPL> ,af;fk; kw;Wk; epjpapy; eltbf;if
%yk; Vw;gl;l nuhf;f elkhl;lj;jpid mwpe;J nfhs;s
VJthfpd;wJ. NkYk; nuhf;f elkhl;l mwpf;if epWtf nfhs;if
KbntLj;jypy; ntFthf cjTfpd;wJ. ele;j nuhf;f
eltbf;iffs; vt;thW ele;jJ vd Kiwahf kjpg;gPL nra;J
vjpu;fhy tpiy khw;wq;fis fUj;jpy; nfhz;L ey;ynjhU
Kd;fzpf;ff; $ba nuhf;f elkhl;l mwpf;ifapid jahupf;f
VJthfpd;wJ. ,e;j myfpd; %yk; nuhf;f elkhl;l Ma;tpd;
436
fUj;J> Nkyhz;ik gad;fs;> mjd; FiwghLfs; kw;Wk;
,t;twpf;ifapid jahupf;Fk; Kiw Mfpatw;iw mwpayhk;.
9.1 Fwpf;Nfhs;fs; :
,e;j myfpid gbj;J Kbj;j gpd; ePtpu; fPo;tUtdtw;iw
mwptPu;fs;.
nuhf;f elkhl;l Ma;tpd; nghUs; kw;Wk; Kf;fpaj; Jtj;ij
tptupf;f.
nuhf;f elkhl;l mwpf;ifapd; Nkyhz;ik cgNahfq;fis
tpthjpf;f
epjp elkhl;l mwpf;if kw;Wk; nuhf;f elkhl;l mwpf;if
Mfpa ,uz;bw;Fk; cs;s NtWghLfs; tpsf;Ff
epjp elkhl;l mwpf;ifapd; cgNahfk; kw;Wk; mjd;
FiwghLfis tptup.
nuhf;f elkhl;l mwpf;ifapid jahupf;Fk; Kiwapid
tptup.
nuhf;f elkhl;l mwpf;ifapd; nghUs; kw;Wk; mjd; Kf;fpaj;Jtk;.

nuhf;f elkhl;l mwpf;if vd;gJ nuhf;fk; kw;Wk;
nuhf;fj;jpw;F rkkhd khw;wq;fs; ,U fhyfl;lq;fspy; Vw;gLtij
Fwpf;fpd;wJ. cjhuzkhf brk;gu; 31> 2016 y; ,Ug;G epiy
Fwp;g;gpd; gb nuhf;f ,Ug;G 2 & 20>000 vd ,Ue;J brk;gu; 31
2017y; nuhf;f ,Ug;G & 30>000 vd ,Uf;FNkahdhy; &.10>000
nuhf;f el;lk; Vw;gl;Ls;sJ vd;gJ nghUs;. mjhtJ 2016 I
xg;gplk; nghOJ 2017 y; nuhf;f cs;tuT &.10>000 Vw;gl;Ls;sJ
vd mwpayhk;. nuhf;f elkhl;l mwpf;ifahdJ nuhf;f cs;tuT
kw;Wk; nuhf;f ntsp nry;yYf;Fz;lhd fhuzj;ij tpsf;Ffpd;wJ.
,J NkYk; vjpu;fhyj;jpw;Fz;lhd jpl;lq;fisAk; tpsf;Ffpd;wJ.
jpl;lkplgl;l nuhf;f jpl;l mwpf;if my;yJ nuhf;f jpl;lg;
gl;bayhdJ epWkk; tu;j;jf fldPe;Njhu;> tq;fp fld; kw;Wk;
gq;FjhuUf;F nrYj;j Ntz;ba gq;fhjhak; Mfpatw;wpw;F
Njitahd nuhf;f ifapUg;gpid mwpTUj;Jfpd;wJ.
nuhf;fj;jpw;fhd rupahd jpl;lkplypd; %yk; epWk Nkyhz;ik
jdJ nuhf;fj;jpid ey;ynjhU cw;gj;jpjpwd; Vw;gLj;Jk; topapy;
<LgLj;Jfpd;wJ.
nuhf;fk; vd;w gjkhdJ nuhf;fj;jpidAk; tq;fp
,Ug;gpidAk; Fwpf;fpd;wJ. nuhf;fj;jpw;F ,izahdJ ahnjdpy;
eilKiw nrhj;Jf;fs; cldbahf kPz;Lk; nuhf;fkh khw;w
$baitahFk;. ,it FWfpa fhy Kjpu;T epiy mjhtJ %d;W
khjj;jpw;Fs; nfhz;litahFk;. Ke;ija ghlj;jpNyNa ehk; ePjp
kd;w gjj;jpw;F FWfpa Nehf;fpy; nuhf;fk; vd;w nghUs;
437
nfhz;Ls;sJ. ,j;jUzj;jpy; 'ePjp" vd;w gjk; jdJ
Nfhzj;jpypUe;J elg;G nrhj;Jf;fs; kw;Wk; elg;G nghUg;Gfis
jtpu;j;J epjp elkhl;l mwpf;if kw;Wk; nuhf;f elkhl;l mwpf;if
Mfpa ,uz;bid xNu nghUspy; cgNahfg; gLj;jg;gLfpd;wJ.
,Ug;gpDk; ekJ ghlj;jpl;lj;jpy; ehk; nuhf;f elkhl;l mwpf;if
vd;Nw cgNahfg; gLj;Jfpd;nwhNkad;wp epjp elkhl;l mwpf;if
vd my;y.
nuhf;f elkhl;l mwpf;ifapid jahupj;jy;.
nuhf;f elkhl;l mwpf;ifahdJ epjp elkhl;l
mwpf;ifapid NghyNt jahupf;fg; gLfpd;wJ. xU fhy
fl;lj;jpw;Fk; kw;w fhy fl;;lj;jpw;fpilNaahd nuhf;f khw;wj;jpid
nuhf;f %yk; kw;Wk; gad;ghl;bd; %yk; fz;lwpag;gLfpd;wJ.
mg;gbg;gl;l epjp %yq;fs; fPo;tUkhW tptupf;fg; gLfpd;wd.
nuhf;f %yq;fs; :
nuhf;f %yq;fs; cs;Gwk; kw;Wk; ntspg;Gwk; vd
,Uf;fyhk;.
cs;Gw %yq;fs; :
,af;f nuhf;fkhdJ Kf;fpakhd cs;Gw %ykhFk;> ,yhg
el;l fzf;fpy; cs;s epfu yhgkhdJ nuhf;fkpy;yh njhifAld;
rupfl;lg;gl;L ,af;f nuhf;fk; fzf;fplg;gLfpd;wJ. ,tw;wpy; rpy
fPo;tUkhW.
(i) Nja;khdk; : Nja;khdk; vg;nghOJk; nuhf;f
ntspr;nry;yyhf ,Uf;fhJ. vdNt epfu yhgkhdJ
Nja;khdj;jpdhy; cau;j;jg;gl;L tpahghuj;jpdhy; fpl;ba cz;ik
nuhf;fj;jpid fzf;fpLfpd;Nwhk;.
(ii) Gyg;glhj nrhj;Jf;fis epiwT nra;jy; :
ew;ngau;> Kd;Dupik nryTfs; Mfpait ,yhgj;jpypUe;J
vLj;njOjg;gbd; mit nuhf;f ,Ug;ig Fiwf;fhky; epfu
yhgj;jpid Fiwf;fpd;wJ. vdNt ,af;f nuhf;fj;jpid fzf;fpl
kPz;Lk; ,yhgj;Jld; Nru;f;f Ntz;Lk;.
(iii) epiy nrhj;Jf;fs; tpw;wjpy; el;lk; :
,e;j eltbf;ifapdhy; nuhf;f ntspNahl;lk;
,Uf;fhjhifahy; kPz;Lk; ,yhgj;Jld; Nru;f;fg;gl Ntz;Lk;.
(iv) epiyr; nrhj;Jf;fs; tpw;wjpy; Mjhak; :
epiyr; nrhj;Jf;fis tpw;wJ jdpg;gl;l epjp%ykhf
,Ug;gjhy; ,it epfu yhgj;jpypUe;J fopf;fg;gl Ntz;Lk;.
(v) xJf;fPLfis cUthf;Fjy; :
elg;ghz;bd; ,yhgj;jpypUe;J xJf;fPl;bw;fhd khw;wk;
mj;njhifahdJ kPz;Lk; ,yhgj;Jld; Nru;f;fg;glNtz;Lk;. ,Ue;j
438
NghjpYk; cz;ik ,af;f nuhf;fj;jpid fzf;fpLtjw;fhf elg;G
nrhj;Jf;fs; kw;Wk; tu;j;jf fldhspfs;> tu;j;jf fldpe;Njhu;>
ngWjw;$wpa rPl;L> nrYj;jw;Fwpa rPl;L %yk; Vw;gl;l eilKiw
nghWg;G Mfpatw;wpdhy; epfo;e;j khw;wq;fis rupfl;l Ntz;Lk;.
trjpapid fUjp tpahghu ,af;f nuhf;fk; ,U #o;
epiyfis fUj;jpy; nfhz;L fzf;fplg; gLfpd;wJ.
(i) midj;J eltbf;iffSk; nuhf;f eltbf;ifahf ,Uf;Fk;
nghOJ.
(ii) midj;J eltbf;iffSk; nuhf;fk; kw;wjhf ,Uf;Fk;
nghOJ
midj;J eltbf;iffSk; nuhf;f eltbf;ifahf ,Uf;Fk;
nghOJ :
,jpy; ,af;f nuhf;fj;jpid fzf;fpLjy; ntF vspjhFk;.
,yhg el;l fzf;fpy; gjpT nra;ag;gl;l epfu yhgk; fPo;tUk;
cjhuzj;jpy; nfhLf;fg; gl;lthW ,af;f nuhf;fk; gjpag;
gLfpd;wJ.
31 brk;gu; 2017 y; KbAk; ,yhg el;l fzf;F
tpguq;fs; tpguq;fs;
$yp 10>000
thlif 500
vOJnghUs; 2500
epfuyhgk; 22>000
50>000 50>000
midj;J nfhs;Kjy;fSk; nuhf;fk; %ykhf nrYj;jp midj;J

tpw;gidfSk; nuhf;fkhf Nkw;nfhs;sg; gLNkahdhy; ,af;f
nuhf;fk; &.22>000 mjhtJ ,yhg el;l fzf;fpy; gjpT
nra;ag;gl;l ,yhgk;. vdNt midj;J eltbf;iffSk; nuhf;f
eltbf;ifahf ,Ug;gpd; tpahghu ,af;f nuhf;fj;jpid fzf;fpl
#j;jpuk; fPo;tUkhW:
,af;f nuhf;fk; = epfu ,yhgk;
midj;J eltbf;iffSk; nuhf;f eltbf;if
,y;iynadpy; Nkw;$wpa cjhuzj;jpy; ,af;f nuhf;fj;jpid
midj;J eltbf;iffSk; nuhf;f eltbf;if vd fUj;jpy;
nfhs;sg;gl;lJ. ,it cz;ikahf epfo tha;g;gpy;iy. njhopy;
epWkk; flDf;Fk; tpw;gid nra;a Ntz;ba #o; epiy cs;sJ.
439
nfhs;KjYk; flDf;F Nky; nfhs;fpd;wJ. rpy nryTfs;
epYitapy; ,Uf;fpd;wJ.
rpy tUtha; cldbahf nuhf;fkhf cldbahf
fpilf;fTk; tha;g;gpUf;fhJ. ,r;#o;epiyapy; epWkk; <l;ba epfu
yhgkhdJ cldbahf nuhf;fkhf fpl;l tha;g;gpy;iy. vdNt
tpahghu ,af;f nuhf;fk; fPo; tUk; ,U topfspy; fzf;fplg;
gLfpd;wJ.
(i) epjp fzf;fply; (mjhtJ eilKiw Kjy;) ,jw;F Kd;
myfpy; tptupf;fg; gl;lthW.
(ii) eilKiw nghUg;G kw;Wk; eilKiw nrhj;Jf;fspy;
Vw;gl;l khw;wj;jpid fzf;fpLtjw;fhf epjpapy; nra;j
rupfl;Ljy;fs;.
fPo;tUk; cjhuzk; ,af;f epjpapid fzf;fpLtjw;fhf
nfhLf;fg;gLfpd;wJ. fld; tpw;gid ,y;yhjjhy; ,af;f epjpahdJ
fPo;tUkhW nuhf;f epjpahf Vw;fg;gLfpd;wJ.
31 khu;r; 2018 y; KbAk; tu;j;jf ,yhg kw;Wk; el;l

fzf;F
tpguq;fs; tpguq;fs;
$yp 5>000
nkhj;j yhgk; fp/, 5>000 30>000
Cjpak; 30>000
Thlif 1>000 nkhj;j yhgk; fp/nrh 5>000
,ae;jpuj;jpd; kPJ 1>000 fl;bl tpw;gidapy;
Nja;khdk; 500 yhgk;
Miwfyd; tpw;wjpy; 1>000 Gj;jf kjpg;G 10>000 5000
el;lk; tpw;w kjpg;G 15>000
5>500
ew;ngau;
10>000 10>000
vLj;njOjpaJ
epfu yhgk;
,af;f nuhf;fj;jpid fzf;fpLf
440
tpil :
,af;f nuhf;fk;
,yhg el;l fzf;F gb epfu ,yhgk; 5>500

$l;Lf :
Nuhf;f rhuhit (ntspNaw;w kw;wit) 1>000
Nja;khdk; 5000
Miwfyd; tpw;wjpy; el;lk;
ew;ngau; vLj;njOjpaJ 1000 2>500
fop : 8000
nuhf;fk; rhuhit (nuhf;f cw;tutw;wit) 5000
fl;blk; tpw;wjpy; yhgk; (&.15>000 nuhf;f
%yk;) 3000
,af;f nuhf;fk;
ntspGw %yq;fs;
ntspGw %yq;fs; ahnjdpy;
(i) GJ gq;Ffs; ntspaPL :
Gjpa gq;Ffis nuhf;fj;jpw;F ntspapl;L> epfu nuhf;fk;
ngw;wpUg;gpd; (mjhtJ gq;Ffs; ntspapl;ljdhy; Vw;gl;l
nryTfis fopj;j njhif> gq;Ffs; ntspapl;ljpy; cs;s
js;Sgb njhif) mj;njhif nuhf;f %ykhf vLj;Jf; nfhs;s
Ntz;Lk;.
(ii) ePz;lfhy fld; ngWjy; :
gy;NtW epjp epWtdq;fspypUe;J ngwg;gLk; epjpahd
ePz;lfhy fld;> fldPl;L gj;jpuq;fs; ntspaPL Mfpait nuhf;f
%yq;fs;. vdNt mit jdpg;gl;l jiyg;gpy; fhd;gpf;fg;gl
Ntz;Lk;.
(iii) Miy kw;Wk; ,ae;jpuk; nfhs;Kjy;
Miy kw;Wk; ,ae;jpuk; nuhf;fj;jpw;F nfhs;Kjy;
nra;ag;gl;bUg;gpd; mj;njhif gad;ghL gf;fj;jpy; gjpT nra;ag;
gl Ntz;Lk;.
441
(iv) FWfpa fhy fld; ngwy; :
tq;fpapypUe;J ngw;w fld; kw;Wk; FWfpa fhy fld;
Mfpait nuhf;f ,Ug;ig cau;;j;Jtjhy; mjid nuhf;f %ykhf
gjpa Ntz;Lk;.
(v) epiy nrhj;Jf;fs; tpw;gid :
,e;j eltbf;ifapd; %yk; nuhf;fk; fpilg;gjhy; ,jid
ePnuhf;f %ykhf fhz;gpf;f Ntz;Lk;.
eilKiw nrhj;jpy; FiwT kw;Wk; eilKiw nghWg;gpy; cau;T
Mfpait tpahghu nuhf;fk; fzf;fpLk; NghJ gjpT
nra;ag;gltpy;iynadpy; mit ntspg;Gw nuhf;fk; %ykhf fUjg;
gLfpd;wJ.
eilKiw nrhj;J kw;Wk; eilKiw nghWg;gpy;
khw;wj;jpw;fhd rupfl;ly;fs;
vLj;Jf;fhl;L :
tpahghu ,af;f nuhf;fkhdJ tpahghu ,af;f epjpapidg;
Nghd;Nw fzf;fplg;gl Ntz;Lk;. ,af;fepjpahdJ ,q;F ,af;f
nuhf;fj;jpw;F ruprkkhfNt ,Uf;fpd;wJ. Vndd;why; midj;J
nuhf;f eltbf;iffSk; nuhf;fk; %ykhf Vw;gl;L midj;J
nghUSk; tpw;fg;gl;Ls;sJ vd ,q;F mDkhdpf;fg;gLfpd;wJ.
,Ue;j NghjpYk; fld; nfhs;Kjy;> fld; tpw;gid> epYitr;
nryTfs; kw;Wk; Kd;$l;b nrYj;jpa nryTfs; MfpaitAk; ehk;
fUj;jpy; nfhs;s Ntz;bAs;sJ. MfNt ,af;f nuhf;fj;jpid
fzf;fpl rpy rupfl;Ljy;fis Nkw;nfhs;s Ntz;Lk;. ,it
fPo;tUk; gFjpfspy; tptupf;fg; gl;Ls;sJ.
(i) fld; tpw;gidapd; tpisTfs; :
njhopypy; nuhf;f tpw;gid kw;Wk; fld; tpw;gid Mfpa
,uz;LNk kw;Wk; fld; tpw;gid Mfpa ,uz;LNk Vw;gLfpd;wJ.
cjhuzkhf nkhj;j tpw;gid &.30>000 j;jpy; &.10>000 kjpg;gpyhd
nghUl;fs; flDf;F tpw;wpUg;gpd; &.20>000 kl;LNk tpw;gid %yk;
Vw;gl;l ,af;f nuhf;fkhFk;. vdNt ,af;f nuhf;f fzf;fpLk;
nghOJ epYit fldhspfSf;fh rupfl;Ljy;fisAk; fUj;jpy;
nfhs;tJ mtrpakhFk;.
vLj;Jfhl;L :
Mz;bd; epfu yhgk; &.20>000
nkhj;j tpw;gid &.40>000
Mz;bUjpapy; epYit fldhspfs ; &.10>000
442
Nkw;$wpg;gpl;l nkhj;j tpw;gid &.40>000 j;jpy; &.10>000 khdJ
fldhspaplkpUe;J ngw Ntz;Lk;. vdNt ,af;f nuhf;fk;
fPo;tUkhW fzf;fplg;gl Ntz;Lk;.
Mz;bd; epfu yhgk; &.20>000

fop Mz;L ,Ujpapy; epYit fldhspfs; &.10>000
,af;f nuhf;fk; &.10>000
Mz;L njhlf;fj;jpy; epYit fldhspfs; &.15>000 vd

,Ug;gpd; ehk; ,j;njhifapid ghJfhg;ghf ngw;wplyhk; vd
mDkhdpf;fyhk;. ,af;f nuhf;fk; vdNt fPo;tUkhU fzf;fplg;
gLfpd;wJ.
Mz;bd; epfu yhgk; 20>000

fop Mz;L ,Ujpapy; epYit fldhspfs; 10>000
10>000
$l;Lf Mz;L ,Ujpapy; epYit fldhspfs; 15>000
,af;f nuhf;fk; 25>000
+ Mz;L njhlf;fj;jpy; epYit fldhsp (my;yJ)

,af;f nuhf;fk; = epfu yhgk;
- Mz;L ,Ujpapy; epYit fldhspfs;
(my;yJ)
,af;f nuhf;fk; = epfu yhgk; + fldhspapy; FiwT
(my;yJ)
fldhspfs; cau;T
cjhuzkhf Nkw;Fwpg;gpl;lg;gb ,af;f nuhf;fk; fPo;tUkhW
fzf;fplg;gLfpd;wJ.
&. 20>000 + 5000 = &.25>000
(ii) fld; nfhs;Kjypd; tpisT :
fld; tpw;gidf;F vitnay;yhk; Fwpg;gplgl;bUe;jdNth
mitnay;yhk; fld; nfhs; KjYf;Fk; nghUe;Jk; xNu xU
khw;wk; ahnjdpy; fldpe;Njhupd; FiwT epiy xU fhyj;jpypUe;J
kw;w fhyj;jpw;F Vw;gl;bUg;gpd; ,J ,af;f nuhf;fj;jpypUe;J
FiwT epiyapy; KbAk;. Vndd;why; mjpfsT nuhf;fk;
fldhspfSf;F nrYj;jg; gLtjhy; mit nuhf;f ntsp el;lj;jpy;
KbtilAk;. Nkw;gb fldPe;Njhu; xU fhyj;jpypUe;J kw;w
443
fhyj;jpy; cau;T njhif ,Ug;gpd;> ,af;f nuhf;fj;jpYk; cau;T
Vw;gLfpd;wJ. Vndd;why; fldPe;NjhUf;F nghUs; nfhs;Kjy;
nra;jjw;fhf Fiwe;jsT njhifNa nrYj;jg; gLfpd;wJ. ,jdhy;
njhopypw;fhd nuhf;f ,Ug;G njhif mjpfupf;fpd;wJ.
cjhuzk; 2 :
Mz;bd; nfhs;Kjy;
(&.10>000 fld; nfhs;Kjy; cs;gl) 30>000
Mz;bd; tpw;gid 40>000
nryTfs; 5000
tpw;gid 40>000
fop nfhs;Kjy; 30>000
nryTfs; 5000 35>000
epfu ,yhgk; 5>000
epfu yhgk; &.5000 khf ,Ue;jhYk; ,af;f nuhf;fk; &.15>000

(5>000+10>000 fld; nfhs;KjYf;fhf) MFk;. epfu yhgj;jpid
fzf;fpLtjw;F &.30>000 nfhs;Kjy; nra;j njhif vLj;Jf;
nfhs;s gl;lhSk; cz;ikahf &.20>000 nuhf;fk; kl;LNk
nfhs;Kjy; nra;tjw;F nrYj;jg;gl;lJ. vdNt Mz;bd; ,Ujpapy;
epYit fldPe; NjhUf;fhd njhifapdhy; &.10>000 kjpg;gpw;F
,af;f nuhf;f njhifahdJ mjpfupj;Js;sJ.
vLj;Jf;fhl;L 3 :
tpw;gid 40>000
nfhs;Kjy; 30>000
nryTfs; 5000
Mz;L njhlf;fj;jpy; epYit fldPe;Njhu; 10>000
Mz;L ,Ujpapy; epYit fldPe;Njhu; 15>000
tpahghu ,af;f nuhf;fk; fPo;tUkhW fzf;fplg; gLfpd;wJ.

tpw;gid 40>000
fop nfhs;Kjy; 30>000
nryTfs; 5000 35>000
epfu yhgk; 5000
$l;Lf : Mz;L ,Ujpapy;
fldPe;Njhu; epYit 15>000
20>000
444
fop : Mz;L njhlf;fj;jpy; epYit fldPe;Njhu; 10>000
epYit fldPe;Njhu; 10>000
NtW Kiwg;gb ,af;f nuhf;fk;

fzf;fplyhk;
Mz;L epfu ,yhgk; 5000
$l;Lf : fldPe;Njhu; cau;T

(15>000 - 10>000) 5000
tpahghu nuhf;fk; 10>000
tpahghu ,af;f nuhf;fj;jpid fzf;fpLk; nghOJ fld;
nfhs;Kjypd; tpistpid fPo;tUk; #j;jpuj;jpd; %yk;
fzf;fplyhk; + fldPe;Njhu; cau;T
,af;f nuhf;fk; = epfuyhgk; my;yJ fldPe;Njhu; FiwT
(iii) njhlf;f kw;Wk; ,Ujp ruf;fpd; tpisT :

njhlf;f ,Ug;G njhifahdJ ,yhg el;l fzf;fpd;
gw;Wg;gf;fk; gjpag;gLfpd;wJ. ,jdhy; tpahghu ,af;f
nuhf;fj;jpid Fiwf;fhky; epfu ,yhgj;jpid Fiwf;fpd;wJ.
,jidg; NghyNt ,yhg el;l fzf;fpy; ,Ujp ruf;F gw;Wgf;fk;
gjpag;gLfpd;wJ. vdNt ,J tpahghu ,af;f nuhf;fj;jpid
cau;j;jhky; epfu yhgk; cau;j;jg;gLfpd;wJ. ,j fPo;tUk;
cjhuzj;jpd; %yk; tpsq;Ffpd;wJ.
vLJ;Jf;fhl;L 4 :
njhlf;f ruf;F 5000
nfhs; Kjy; 20>000
tpw;gid 35>000
,Ujp ruf;F 10>000
nryTfs; 5000
epfuyhgk; fPo;tUkhW fzf;fplg;gLfpd;wJ
445
,yhg el;l fzf;F
tpguq;fs; tpguq;fs;
njhlf;f ruf;F 5000 tpw;gid 35>000
nfhs; Kjy; 20>000 ,Ujp ruf;F 10>000
nryTfs; 5000
epfu ,yhgk; 15>000
45>000 45>000
me;j Mz;bd; epfu ,yhgk; &.15>000 tpahghu ,af;f nuhf;fk;

fPo;tUkhW fzf;fplg; gLfpd;wJ.
Mz;L epfu ,yhgk; 15>000

$l;Lf : njhlf;f ruf;F 5000
20>000
fop : ,Ujp ruf;F 10>000
tpahghu ,af;f nuhf;fk; 10>000
NtW tpjkhf tpahghu ,af;f nuhf;fk; fPo;tUkhW fzf;fplg;
gLfpd;wJ.
Mz;L epfu yhgk; 15>000
fop : ruf;F cau;tpd;
fhuzkhf nuhf;f ntspNahl;lk; 5000
10>000
ruf;fpy; Vw;gl;l khw;wj;jpdhy; tpahghu ,af;f nuhf;fj;jpy; Vw;gl;l
tpisT fPo;tUkhW :
+ ruf;fpy; FiwT (my;yJ)
tpahghu ,af;f nuhf;fk; = epfu ,yhgk;
- ruf;fpy; cau;T
(iv) epYitr; nryTfs;> Kd;$l;b ngw;wit Mfpatw;wpd;

tpisTfs; :
,tw;wpd; tpisTfs; vg;go ,Uf;Fk; vdpy; fldPe;NjhUf;F
cz;lhdJ NghyNt MFk;. ,tw;wpy; VNjDk; cau;T ,Ug;gpd;
mJ ,af;f nuhf;fj;jpy; cau;tpid gpujpgypgf;Fk;. ,jidg;
NghyNt VNjDk; FiwT Vw;gbd; mJ ,af;f nuhf;fj;jpid
Fiwj;J fhl;Lfpd;wJ. ,J Vndd;why; ,af;fj;jpypUe;J fpilj;j
446
epfu yhgkhdJ midj;J nryTfisAk; rupfl;bagpwF
fzf;fplg;gLfpd;wJ.
rpy nryTfs; nrYj;jg;gltpy;iy vdpy; epfu yhgk;

FiwAk;Nkad;wp mJ ,af;f nuhf;fj;jpid Fiwf;fhJ. ,jid
NghyNt Kd;$l;b ngw;w tUthahdJ tpahghu ,af;f yhgk;
fzf;fpLk; nghOJ fzf;fpy; vLj;Jf; nfhs;sg;gl Ntz;Lk;.
Vndd;why; ,J mLj;j Mz;bid rhu;e;j njhifahFk;. MfNt
,af;f nuhf;fkhdJ ,yhg el;l fzf;fpy; ,Uf;Fk; cz;ik epfu
,yhgj;jpid tpl mjpfkhFk;. fPo;tUk; cjhuzj;jpid fUj;jpy;
nfhs;f.
vLj;Jf;fhl;L 5 :
nkhj;j ,yhgk; 30>000
nrYj;jpa nryTfs; 10>000
tl;b ngw;wJ 2000
nryT fzf;fpy; &.2000 epYitahf cs;sJ. mLj;j Mz;bw;F

cupj;jhd tl;b &.500 ngwg;gl;Ls;sJ. epfu ,yhgk; fPo;tUkhW
fzf;fplg; gLfpd;wJ.
,yhg el;l fzf;F

tpguq;fs; tpguq;fs;
nryTfs; nkhj;j yhgk; 30>000
nrYj;jpaJ 10>000 tl;b ngw;wJ
$l;Lf 12>000 2000
epYit 2000 19>500 fop : Kd;$l;b 1500
epfuyhgk; 31>500 ngw;w tl;b 500 31>500
,af;f nuhf;fk; fPo;tUkhW fzf;fplg;gLfpd;wJ.

$l;L Mz;L ,Ujpapy; epYitr; nryTfs; 2>000
Kf;$l;b ngw;w tl;b 500
447
vLj;Jf;fhl;L 6 :
2017 d; epfuyhgk; 19>000
$l;L Mz;L ,Ujpapy; epYitr; nryTfs; 2>000
Kf;$l;b ngw;w tl;b 500
vLj;Jf;fhl;L 6 :
epfu ,yhgk; 2017 y; 10>000
[dtup 2017 y; epYit nryTfs; 2000
31 brk;gu; 2017 y; epYitr; nryTfs; 3000
[dtup 2017 y; Kd;$l;b ngw;w tl;b 1000
31 brk;gu; 2017 y; tl;b ngw;wJ 2000
,af;f nuhf;fk; fPo;tUkhW fzf;fplg; gLfpd;wJ :

$l;Lf : 31 brk;gu; 2017 y; epYitr; nryTfs; 3000
31 brk;gu; 2017 y; Kd;$l;b ngw;w tUtha; 2000
15>000
fop :
[dtup 1> 2017 y; epYit nryTfs; 2000
[dtup 2017 y; tl;b Kd;$l;b ngw;wJ 1000 3000
NtW Kiwg;gb ,af;f nuhf;fk; fPo;tUkhW fzf;fplg; gLfpd;wJ

Mz;L epfu yhgk; 10>000
$l;Lf : epYitr; nryTfspy; 1>000
$l;Lf : Kd;$l;b ngw;w tl;bapy; cau;T 1>000
448
Kd;$l;b ngw;w tUtha; kw;Wk; epYitr; nryTfs; Mfpait
,af;f nuhf;fk; fzf;fpLk; nghOJ fPo;tUkhW gjpag; gLfpd;wJ.
+ epYitr; nryTfs;
,af;f nuhf;fk; = epfu ,yhgk; + Kd;$l;b ngw;w tUtha;
cau;T
- epYitr; nryTfs; FiwT
Kd;$l;b ngw;w tUtha; FiwT
(v) Kd;$l;b nrYj;jpa nryTfs; kw;Wk; epYit tUtha;

Mfpatw;wpd; tpisT :
,af;f nuhf;fj;jpd; Kd;$l;b nrYj;jpa nryTfs; kw;Wk;
epYit tUtha; Mfpatw;wpd; tpisTfs; fldhspfspd;
tpisTfs; Nghd;wNj MFk;. ,af;fj;jpypUe;J fpilj;j epfu
,yhgk; fzf;fpLk; nghOJ elg;ghz;bd; nryTfs; ,yhg el;l
fzf;fpy; Gjpa gLfpd;wJ. Kf;$l;b nrYj;jpa nryTfs;
,yhgel;l fzf;fpy; gjpag;gLtjpy;iy.
vdNt Kd;$l;b nrYj;jpa nryTfs; me;j Mz;bd; epfu
,af;f nuhf;fj;jpid Fiwf;fpd;wJ. ,jidg; NghyNt
elg;ghz;by; <l;ba tUtha; ,yhg el;l fzf;fpy; tuT
itf;fg;gLfpd;wJ. vdNt tUthahdJ. ngwg;gl Ntz;bajhf
,Ue;J ngwg;glhky; ,Ug;gpd; Mz;bd; epfu ,yhgj;jpid> ,af;f
nuhf;fj;jpid mjpfupf;fhky; epfu ,yhgj;jpid mjpfupf;fpd;wJ.
,t;tpsf;fk; fPo;tUk; cjhuzj;jpd; %yk; njspT
gLj;jg;gLfpd;wJ.
vLj;Jf;fhl;L 7 :
nkhj;j ,yhgk; 30>000
nrYj;jpa nryTfs; 10>000
tl;b ngw;wJ 2000
nryTfs; nrYj;jpajpy; &.1000 mLj;j Mz;bw;fhdJ

cs;slq;Fk;. tl;b &.500 elg;ghz;by; ngwg;gl Ntz;baJ.
,d;Dk; ngwg;gltpy;iy. epfu ,yhgk; fPo;tUkhW fzf;fplg;
gLfpd;wJ.
449
,yhg el;l fzf;F
tpguq;fs; tpguq;fs;
nryTfs;
nrYj;jpaJ 10>000 nkhj;j ,yhgk; 30>000
fop tl;b ngw;wJ
Kd;$l;b nrYj;jpa 2>000
nryTfs; 1000 9000 $l;Lf :
epfuyhgk; 23>500 ngw Ntz;ba 2>500
32>500 tl;b 500 32>500
,af;f nuhf;fk; fPo;tUkhW fzf;fplg; gLfpd;wJ

Mz;L epfu yhgk;
23>500
fop : Kd;$l;b nrYj;jpa nryTfs; 1000
epYit tl;b 500
1500
22>000
vLj;Jf;fhl;L :
2017 d; epfuyhgk; 20>000
[dtup 1> 2017 y; Kd;$l;b nrYj;jpa nryTfs; 2000
epYit tUtha; [dtup 1> 2017 1000
31 brk;gu; 2017 y; Kd;$l;b nrYj;jpa nryTfs; 3000
31 brk;gu; 2017 y; epYit tUtha; 2000
,af;f nuhf;fk; fPo;tUkhW fzf;fplg; gLfpd;wJ.
fop : 31 brk;gu; 2017 y; Kd;$l;b nrYj;jpa nryTfs;
3000
31 brk;gu; 2017 y; epYit tUtha; 2000
5000
15>000
450
$l;Lf :
[dtup 1> 2017 y; Kd;$l;b nrYj;jpa nryTfs; 2000
[dtup 1> 2017 y; epYit tUtha; 1000
3000
18>000
NtW tpjkhf ,af;f nuhf;fkhdJ fPo;tUkhW

fzf;fplg;gLfpd;wJ.
fop : Kd;$l;b nrYj;jpa nrytpy; cau;T 1>000
epYit tUthapy; cau;T 1>000
2000
18>000
Kd;$l;b nrYj;jpa nryTfs; kw;Wk; ,af;fk; nuhf;fj;jpd;

kPjhd cUthd tUtha; fPo;tUk; #j;jpuj;jpd; %yk; mwpayhk;.
+ Kd;$l;b nrYj;jpa nrytpy; FiwT
,af;f nuhf;fk; = epfu ,yhgk; + cUthd tUthapy; FiwT
- Kd;$l;b nrYj;jpa nrytpy; cau;T
- cUthd tUthapy; cau;T
ruf;F> fldhsp> fldPe;Njhu;> epYitr; nryTfs;> Kd;$l;b

ngw;w tUtha;> Kd;$l;b nrYj;jpa nryTfs; kw;Wk; cUthdit
fPo;tUk; gbtj;jpd; %yk; mwpayhk;.
+ fldhspfs; FiwT
+ ruf;fpy; FiwT
,af;f nuhf;fk; = epfuyhgk;+ Kd;$l;b nrYj;jpa nryTfs;

FiwT
+ tUthd tUtha; FiwT
+ fldPe;Njhu; cau;T
- epYitr; nryTfs; cau;T
- fldhspfs; cau;T
- ruf;fpy; cau;T
451
- Kd;$l;b nrYj;jpa nryTfs;
cau;T
- cUthd tUtha; cau;T
- fldPe;Njhupy; FiwT
- epYitr; nryTfs; FiwT
Nkw;Fwpg;gpl;l #j;jpuj;jpid njhFj;J fPo;tUk; tpjpahf mspf;fg;

gl;Ls;sJ.
elg;G nrhj;J cau;T
elg;G nghWg;G FiwT
tpisT
nuhf;f FiwT kw;Wk;
elg;G nrhj;J FiwT
elg;G nghWg;G cau;T
tpisT
nuhf;f cau;T
vLj;Jf;fhl;L 9.2 :
Nkw;Fwpg;gpl;l cjhuzk; 9.1 j;jpid nfhz;L ,af;f
nuhf;fj;jpid fPo;tUk; $Ljy; tpguq;fis nfhz;L fzf;fpLf.
....y; ,Ug;G
31 khu;r; 2007 31 khu;r; 2008
(i) ruf;F 10>000 12>000
(ii) fldhsp 15>000 20>000
(iii) fldPe;Njhu; 5>000 7>500
(iv) ngWjw;Fupa rPl;L 5>000 8000

3>000 5000
(v) epYitr; nryTfs;
4>000 2000
(vi) ngWjw;Fupa rPl;L
1>000 500
(vii) Kd;$l;b
nrYj;j
; pait
452
tpil :
,af;f nuhf;fj;jpid Nkw;$wpa ,U epiyfspd;gb
fzf;fpl;lhy; Rygkhf ,Uf;Fk;.
(i) tpahghu ,af;f epjpapid fzf;fpLk; nghOJ epjpapid
eilKiw Kjy; vd nfhs;s Ntz;Lk;.
(ii) elg;G nrhj;J kw;Wk; elg;G nghWg;Gfis mbg;gilahf
nfhz;L epjpapid rupfl;l Ntz;Lk;.
tpahghu ,af;f epjpahdJ
&.3000 (cjhuzk; 9.1 y; fzf;fplg;gl;lJ)
,Ue;j NghjpYk; ,af;f nuhf;fj;jpid fzf;fpLtjw;F elg;G
nrhj;J kw;Wk; elg;G nghWg;Gfspy; rpy rupfl;Ljy; Nkw;nfhs;s
Ntz;Lk;. ,jid fPNo tpsf;fp cs;sthW eilKiw nrhj;J
kw;Wk; eilKiw nghWg;gpy; cs;s xt;nthU njhiff;Fk;
fzf;fplg; gl Ntz;Lk;.
(i) fle;j Mz;bid xg;gpLk; nghOJ ruf;fpd; kPjhd KjyPL
&.2000 cau;e;Js;sJ. ,jd; nghUs; ahnjdpy; &.2000
nuhf;fk; ntsp nrd;wpUf;fpd;wJ. vdNt ,J nuhf;f ,Ug;gpid
Fiwj;J tpLfpd;wJ.
(ii) fldhspfs; 2017 khu;r; y; &.15>000 j;jpypUe;J &.20>000
khu;r; 18>2018 y; cau;e;Js;sJ. &.5000 j;jpw;F cau;T
Vw;gl;Ls;sJ. mjhtJ &.5000 j;jpw;F kjpg;gpyhd tpw;gid
njhif nuhf;fkhf Nju;r;rp ngwtpy;iy vd;W nghUs;.
vdNt ,af;f nuhf;fk; &.5000 Fiwe;Js;sJ.
(iii) fldPe;Njhu; &.25>000 cau;e;Js;sJ. mjhtJ ,j;njhiff;F
,idahd nfhs;Kjy; kjpg;gpid nuhf;fkhf nrYj;jtpy;iy.
vdNt ,j;njhif nuhf;f %ykhf fUjg;gLfpd;wJ.
(iv) ngWjw;Fupa rPl;L &.3000 cau;e;Js;sJ. &.3000

cau;e;Js;sJ. &.3000 kjpg;gpyhd tpw;gid njhif
nuhf;fkhf nrYj;jg;gltpy;iy. vdNt ,af;fj;jpw;fhd nuhf;fk;
&.3000 Fiwf;fg;gl;Ls;sJ.
(v) nrYj;jw;Fupa rPl;L &.2000 Fiwe;Js;sJ. ,J mjpfsT

nuhf;fk; nrYj;jpAs;sij Fwpf;fpd;w. ,af;f nuhf;fk;
,d;Dk; &.2000 Fiwe;Js;sJ.
453
(vi) epYitr; nryTfs; &.2000 cau;e;Js;sJ. ,j;njhiff;F
,izahd nryTfs; nrYj;jg;glhjjhy; ,jw;fpizahd
njhiff;F ,af;f nuhf;fk; Fiwe;Js;sJ.
(vii) Kd;$l;b nrYj;jpa nryTfs; &.500 Fiwe;Js;sJ. ,J

Fiwe;jsT njhifNa nrYj;jg; gl;Ls;sij Fwpf;fpd;wJ. vdNt
,af;f nuhf;fk; &.500 f;F cau;e;Js;sJ.
,af;f nuhf;fk; fPo;tUkhW fzf;fplg; gLfpd;wJ.

,yhg el;l fzf;F gb cau;T FiwT epfuk;
,af;f nuhf;fk; (2.k 9.1) (+) (-) 3>000
Ruf;F cau;T 3>000
Fldhsp cau;T 2>500 5>000
fldPe;Njhu; cau;T
ngWjw;Fupa rPl;L cau;T 3000
nrYj;jw;Fupa rPl;L FiwT 2000
epYitr; nryTfs; cau;T 2000
Kd;$l;b nrYj;jpa
nryTfs; cau;T 500
nryTfs; cau;T (7000)
,af;f nuhf;fj;jpd; %yk; 5000 12>000 (4000)
,af;fnuhf;fj;jpd; %yk; el;lk;
nuhf;fg; gad;ghLfs; :
nuhf;fg; gad;ghLfs; fPo;tUk; VNjDk; gbtj;jpy; ,Uf;Fk;
(i) epiy nrhj;Jf;fs; nfhs;Kjy; :
nuhf;fkhdJ $Ljy; epiy nrhj;Jf;fs; my;yJ ,Uf;Fk;
nrhj;jpid khw;Wjy; my;yJ GJg;gpj;jy; Mfpa VNjDk;
eltbf;iffSf;F cgNahfg; gLj;jg; gLfpd;wJ.
(ii) ePz;lfhy fld;fis nrYj;Jjy; :

epjp epWtdq;fspypUe;J ngw;w ePz;l fhy fld;fspypUe;J
ngw;w ePz;l fhy fld;fs; kw;Wk; fldPl;L gj;jpuq;fis jpUg;gp
454
mspf;Fk; nghOJ nuhf;f msT Fiwfpd;wJ. vdNt ,e;
eltbf;if nuhf;f gad;ghl;bid Fwpf;fpd;wJ.
(iii) nrYj;j Ntz;ba nghUg;Gfspy; FiwT :

Miy kw;Wk; ,ae;jpuj;jpw;fhd nrYj;jy;fis
xg;ge;jjhupd; mbg;gilapy; nrYj;j Ntz;Lk;. vdNt ,J
gad;ghlhf fUjg; gLfpd;wJ.
(iv) ,af;fj;jpdhy; Vw;gl;l el;lk; :

njhopypd; fhuzkhf Vw;gl;l el;lkhdJ nuhf;f
ntspNaw;wj;jpy; Kbtilfpd;wJ.
(v) tup nrYj;jpaJ :

tup nrYj;Jtjd; %yk; nuhf;f ,Ug;G Fiwe;J tpLtjhy;
nuhf;f gad;ghl;by; gjpag;Lfpd;wJ.
(vi) gq;fhjhak; nrYj;jpaJ :

,jd; tpisthf njhopYf;Fz;lhd ifapUg;G Fiwtjhy;
nuhf;f gad;ghlhf gjpag;gLfpd;wJ.
(vii) gpidakpy;yh fldhy; kw;Wk; itg;gpdhy; FiwT epiy :

,t;tif nghWg;Gfspy; FiwT epiy Vw;gLtjhy; mit
nrYj;jg;gl;Ltpl;ld vd nghUs; ,jd; tpisthf nuhf;f
ntspNahl;lk; Vw;gl;Ls;sJ.
elg;G nghUg;gpy; cau;T kw;Wk; elg;G nghUg;gpy;
FiwthdJ nuhf;f gad;ghlhFk;. NkYk; ,t;tif khw;wq;fs;
,af;f nuhf;fk; fzf;fpLk; nghOJ gjpatpy;iy vd;why; kl;LNk
,q;F gjpT nra;a Ntz;Lk;.
nuhf;f elkhl;l mwpf;ifapd; tbtk; :

nuhf;f elkhl;l mwpf;ifahdJ fPo;tUkhW
jahupf;fg;gLfpd;wJ.
455
nuhf;f el;l mwpf;if Mz;L Kbtpy;
[dtup 1y; ,Ug;G nuhf;f ,Ug;G
tq;fp ,Ug;G xxx
$l;Lf nuhf;f %yk; gq;F ntspaPLfs; xxx xxx
ePz;lfhy fld; vOg;gpaJ
epiy nrhj;Jf;fs; tpw;gid xxx
FWfpa fhy fld; ngw;wJ xxx xxx
,af;f nuhf;fk; xxx xxx
,yhg el;l fzf;Fg;gb ,yhgk; xxx
$l;L / fop nuhf;fk; rhuhtw;wpid rupfl;Ljy;
xxx
$l;L eilKiw nghWg;G cau;T
xxx
eilKiw FiwT
xxx
fop eilKiw nghUg;G FiwT
eilKiw nrhj;J cau;T
xxx
nkhj;j nuhf;f ,Ug;G
fop nuhf;f gad;ghLfs; (1)
xxx
kPl;jF Kd;Dupik gq;Ffis kPl;ly;
xxx
ePz;l fhy fld;fis kPl;ly;
epiyr; nrhj;Jf;fs; nfhs;Kjy; xxx
,af;fj;jpdhy; fpilj;j nuhf;fk;
tup nrYj;jpaJ xxx
gq;fhjhak; nrYj;jpaJ xxx
gpidakpy;yh fldpy; FiwT xxx
nkhj;j gad;ghLfs; (2) xxx
nuhf;f ,Ug;G
tq;fp ,Ug;G xxx
nuhf;f ,Ug;G xxx
,j;njhifahdJ ,Ug;G (1)> (2) cld; rupahf ,Uf;f Ntz;Lk;.
456
fPo;tUtd nuhf;f elkhl;l mwpf;iff;Fk; cs;s NtWghLfs;.
1. nuhf;f elkhl;l mwpf;ifahdJ nuhf;f epiyapy; cs;s
khw;wj;jpid njuptpf;fpd;wJ. epjp elkhl;l mwpf;if
eilKiw Kjy; khw;wj;jpid czu;j;Jfpd;wJ.
nuhf;f elkhl;l wpf;ifapy; nuhf;fk; kl;LNk Kf;fpakhd
njhifahf vLj;Jf; nfhs;sg; gLfpd;wJ. eilKiw
Kjypy; cs;s kw;w cs;slf ;fq;fshd ruf;F> ngw
Ntz;ba rPl;Lfs;> Kd; $l;b nrYj;jpait Mfpait
fUj;jpy; nfhs;sg; gLtjpy;iy.
2. xU nuhf;f elkhl;l mwpf;ifahdJ nuhf;f ngWjy;fs;

kw;Wk; nrYj;jpatw;wpid gjpT nra;Ak; gjpNtlhFk;. ,J
Kf;fpakhd kw;Wk; kjpg;gpw;Fwpa gjpNtlhf ,Ue;jhYk; ,J
vk;Kiwapy; Kf;fpa nuhf;f %yhjhuq;fs; gfpe;jspf;fg;gl;ld
vd;gij Fwpg;gpLtjpy;iy. epWkj;jpd; FWfpafhy jPu;T
epiyapid Ma;T nra;Ak; nghOJ ehk; nuhf;f ,Ug;gpy; kl;Lk;
ftdk; nrYj;JtJ kl;Lnky;yhk; cldbahf nuhf;fkhf
khw;wf;$ba nrhj;Jf;fisAk; fUj;jpy; nfhs;s Ntz;Lk;.
3. epjp elkhl;l mwpf;ifapid Nghd;Nw nuhf;f elkhl;l

mwpf;ifAk; epjpapay; Ma;tpd; %ykhf Nkyhz;ikf;F
Kf;fpa fUtpahf cgNahfg;gLfpd;wJ. FWfpa fhyk; Ma;tpd;
%yk; ,Ug;gpd; epjp elkhl;l Ma;T mjpfkhf ,Uf;fpd;wJ.
cjhuzkhf epWkk; 10 Mz;LfSf;Fg;gpd; jdJ ePz;lfhy
nghWg;Gfis nrYj;jf;$bajpwik ,Uf;fpd;wjhvd;W ,d;iwa
fhyfl;lj;jpypUe;J eilKiw Kjy; ,af;fj;jpypUe;J fzf;fpl
Ntz;LNkahdhy; nuhf;f elkhl;l mwpf;if cgNahfkhf cs;sJ.
NkYk; epWkk; xU khjj;jpw;F mg;ghy; cs;s nghUg;gpid gw;wp
rpe;jpf;f Ntz;LNkahdhy; eilKiw Kjy; epiyikapid
fzf;fpLtjid tpl nuhf;f epiyikapd; %yk; fzpj;jNy eyk;.
4. nuhf;fkhdJ eilKiw Kjypy; xU gFjpahFk;. vdNt

nuhf;f epyikapy; khw;wk; ,Ug;gpd; mJ epjp epiyikapy;
khw;wj;jpid Vw;gLj;Jk;. Mdhy; ,jd; vjpu;kiw fUj;J
cz;ikahfhJ. kw;Wk; nuhf;f cs;tuT Kbtpy; epjp cs;
tuthfpd;wJ. Mdhy; epjp cs;tuT epr;rakhf nuhf;f cs;tuthf
,Uf;f Ntz;Lk; vd;gJ mtrpakhfhJ. vdNt jplkhd epjp
epyik vd;gJ jplkhd nuhf;f epyikapid Fwpg;gplhJ. Mdhy;
jplkhd nuhf;f epiy vd;gJ jplkhd epjp epyikapid
Fwpg;gpLfpd;wJ.
457
5. kw;WnkhU NtWghL nuhf;f elkhl;l mwpf;iff;Fk; epjp
elkhl;l mwpf;iff;Fk; ,ilNa cs;s NtWghL ahnjdpy;
mjd; EDf;fkhd Aj;jpahFk;. elg;G nghWg;gpy; cau;T
my;yJ elg;G nrhj;jpy; FiwthdJ. eilKiw Kjypy;
Fiwthfpd;wJ. kw;Wk; elg;G nghUg;gpy; cau;T my;yJ elg;G
nrhj;jpy; FiwthdJ nuhf;f epiyapy; cau;tpid
Fwpf;fpd;wJ. Kd;Ng Fwpg;gpl;lJ Nghy; rpyu; FWfpa
mZFKiwapy; epjpapid nuhf;fk; vd;Nw nrhy;fpd;wdu;.
,r;#o;epiyapy; epjp kw;Wk; nuhf;fk; vd;Wk; ,U gjq;fSk; xNu
nghUspy; cgNahfg;gLj;jg;gLfpd;wJ.
nuhf;f elkhl;l mwpf;ifapd; cgNahfq;fs; nuhf;f
elkhl;l mwpf;ifahdJ FWfpa fhy jpl;lkplYf;F cgNahfkhf
cs;sJ. njhopy; epWtdkhdJ vjpu;fhyj;jpy; gy;NtW nuhf;fj;
NjitfSf;F Njitahd nuhf;fk; ngw;wpUf;f Ntz;Lk;.
cjhuzkhf epiyr; nrhj;J nfhs;Kjy;> vjpu;fhyj;jpy; Kjpu;T
ngWk; fldhspfSf;F nrYj;j Ntz;ba nuhf;fk;>
njhopYf;Fz;lhd nryTfs; ,d;Dk; rpy MFk;. gioik Ma;T
Kiwg;gb gy;NtW epjp%yk; kw;Wk; gad;ghLfs; Ma;T topahf
vjpu;fhy nuhf;fj; Njitapid ehk; mwpayhk;. vdNt nuhf;f
elkhl;l mwpf;if Nkyhz;ikapd; Kf;fpakhd epjpapay;
fUtpahFk;. ,jd; gpujhd ed;ikfs; fPo;tUkhW.
1. epjp Nkyhz;ikapy; cjtp Gupfpd;wJ. nuhf;f el;l
Ma;thdJ epjpapay; nfhs;if kw;Wk; nuhf;f epiyapid
kjpg;gPL nra;tjpy; cjtpahf ,Uf;fpd;wJ. nuhf;fkhdJ
Nkyhz;ikf;F Xu; mbg;gilahd fUtpahf ,Ue;J midj;J
epjpapay; eltbf;iffisAk; xUq;fpizf;fpd;wJ.
Nkyhz;ikahdJ jdf;F Njitahd epjp vq;fpUe;J fpilf;Fk;.
vt;tsT cs;Gw %yj;jpypUe;J vLf;f ,aYk; vt;tsT
ntspg;Gw epjpapypUe;J ngwyhk; kw;Wk; ifapUg;G vt;tsT
njhif ,Uf;fyhk; vd midj;J tpguq;fisAk; mwpe;J
,Uf;fpd;wJ.
2. cs;Gw epjpapay; Nkyhz;ikf;F cjTfpd;wJ. nuhf;f
elkhl;l mwpf;ifapypUe;J ,af;fj;jpypUe;J fpilj;j
epjpapid ehk; mwpayhk;. ,jd; %yk; Nkyhz;ik
cs;Gw epjpapay; Nkyhz;ik nfhs;iffis vLf;f ,aYk;> 2-k;
ePz;lfhy fld; jpUg;gp nrYj;jw;fhd #o;epiy> gq;fhjha
nfhs;is> jpl;lkply; kw;Wk; Miy kw;Wk; ,ae;jpuq;fis
khw;Wjy; MfpadthFk;.
3. nuhf;f elkhl;lj;jpid ntspg;gLj;Jjy; :
nuhf;f elkhl;l mwpf;ifahdJ nuhf;f elkhl;lj;jpd; KO
msT tpsf;fj;jpid ntspg;gLj;Jfpd;wJ. ,jd; cau;T
kw;Wk; jho;thdnuhf;f epiy> mjw;Fz;lhd fhuzk; Mfpait
458
mwpa KbAk;. ,J ey;ynjhU ,af;f ,yhgk; ,Uf;Fk; nghOJk;
Fiwe;jsT nuhf;f ,Ug;gpw;fhd fhuzj;jpid czu;j;Jfpd;wJ.
,Ue;j NghjpypUk; cz;ik nuhf;f epiyapid jpl;lkpl;l

nuhf;f epiyAld; xg;gpLk; nghOJ nuhf;f elkhl;lj;jpidAk;
mjd; Nghf;fpidAk; mwpayhk;. ,y;iyNay; ,J fz;Lgpbf;f
,ayhkNy NghapUf;Fk;.
4. ntw;wp (my;yJ) Njhy;tp epiy nuhf;f jpl;lkpliy
ntspg;gLj;Jjy; :
nuhf;f jplkplypd; ntw;wp my;yJ Njhy;tp epiyapid
nuhf;f elkhl;l mwpf;ifapid cz;ik epfo;T nuhf;f elkhl;l
mwpf;ifAld; xg;gpl;L kPl;jF eltbf;iffis Nkw;nfhs;s
,aYk;.
elkhl;l nuhf;f mwpf;ifapd; FiwghLfs; :

epjpapy; Ma;tpy; nuhf;f elkhl;l mwpf;if Kf;fpakhd
fUtpahf cs;sJ. ,Ue;j NghjpYk; ,jpy; rpy FiwghLfs;
cs;sd. mitahtd>
1. nuhf;f elkhl;l mwpf;ifapid tUtha; mwpf;ifAld;
xg;gpl ,ayhJ. tUtha; mwpf;if nuhf;fk; kw;Wk; nuhf;fk;
rhutw;wpid fzf;fpy; nfhs;fpd;wJ. vdNt epfu nuhf;fk;
vd;gJ njhopypUe;J fpilj;j nuhf;fj;jpid Fwpg;gplhJ.
2. nuhf;f Xl;lj;jpy; ,Uf;Fk; nuhf;f ,Ug;G epWkj;jpd;
cz;ik nuhf;f ePu;k epiyapid czu;j;jhJ. Vndd;why;
,J js;Sgb nra;af;$ba nfhs;Kjy; kw;Wk; ,ju nryTfspd;
%yk; khWk; jd;ik cs;sJ.
3. nuhf;f elkhl;l mwpf;ifahdJ tUtha; mwpf;if my;yJ
epjp mwpf;iff;F khw;W mwpf;ifahf mikahJ. xt;nthU
mwpf;iff;Fk; jdpg;gl;l gzpfs; cs;sd.
,t;tif FiwghLfs; ,Ug;gpDk; nuhf;f elkhl;l mwpf;if
xU cgNahfkhd mwpf;ifahFk;. ,t;twpf;ifapd; %yk; vt;tsT
Kjy; njhopypd; gy;NtW Jiwfspy; Klq;fp cs;sJ. vd;gjid
mwpTWj;Jk; nuhf;f elkhl;l mwpf;ifahdJ tpfpj Ma;tpidg;
NghyNt epWkj;jpd; ,yhgj; jd;ik kw;Wk; epjp epiyikapid
mwpAk; cj;jpahf tpsq;Ffpd;wJ.
459
9.3 jufzf;fpay; tpjp (AS3) khw;wpaJ gb nuhf;f
elkhl;l mwpf;if
ju fzf;fpay; tpjpgb nuhf;f elkhl;l mwpf;if
jahupg;gjpy; fPo;fhZk; topKiwfis gpd;gw;w Ntz;Lk;.
1. njhlf;f kw;Wk; ,Wjp nuhf;f nuhf;fj;jpw;F ,idahz

kjpg;Gfis fzf;fpl Ntz;Lk;.
2. nuhf;f epiyapy; Vw;gLk; khw;wq;fis ,af;f epjp top>
KjyPl;L top> kw;Wk; epjp rhu; topahf fzf;fpl Ntz;Lk;.
3. epfu nuhf;fk; khw;wj;ij Muk;g nuhf;f kw;Wk;
nuhf;fj;jpw;F ,izahdtw;iw $l;b fzf;fpl Ntz;Lk;.
,j;juf;fl;LghL midj;J epWtdq;fSf;Fk; 1.4.2001 Kjy;

mtrpakhf;fg;gl;Ls;sJ. Vndd;why; 1995 k; Mz;L gpidaq;fs;
khw;W thupaj;jpd; jpUj;jg;gl;l rl;l gpupT 32 d; gb nuhf;f
elkhl;l mwpf;if jahupg;gjw;fhd epiyahd gbtj;ij jahupj;J
je;jJ. 1981 [_d; khjk; xU epWtdj;jpd; epjp epiyfis
ntspf;fhl;Lk; mwpf;iffis jahupg;gjw;fhd tpjpKiwfis ju
fzf;fpay; kw;Wk; ,e;jpa gl;la fzf;fpay; epWtdk; tbtikj;J
je;Js;sJ. ,jd;gbNa nuhf;f elkhl;l mwpf;if jahupf;fg;gl
Ntz;Lk;.
Nehf;fk; : nuhf;fk; elkhl;l mwpf;ifapd; %yk; epjpepiy
mwpf;iffis cgNahfpg;gtu;fs; jq;fs; epWkj;jpd; nuhf;fk;
kw;Wk; nuhf;fk; rhu;e;j Njitfs; mit vt;thW epWkj;jpy;
cgNahfpf;fg; gLfpd;wJ. vd;gjw;fhf fhuzq;fis mwpa
,aYfpd;wJ.
,t;twpf;if nuhf;fk; kw;Wk; nuhf;fk; rhu;e;j eltbf;iffs;
gioa khw;wq;fspypUe;J vt;tpjk; NtWgl;Ls;sJ vd;w
tptuj;jpid jdJ nuhf;f elkhl;lj;jpid ,af;fk;> KjyPL kw;Wk;
epjpapay; eltbf;if vd ghFgLj;jp $Ljy; tpguw;fis
mspf;fpd;wJ.
tiuaiu :
(1) epWkk; jhd; jahupf;Fk; epjpepiy mwpf;ifapid Nghd;Nw
nuhf;f elkhl;l mwpf;ifapidAk; jahupf;f Ntz;Lk;.
(2) epjpepiy mwpf;ifapid Ma;T nra;Nthu; nuhf;fk; kw;Wk;
nuhf;fk; rhu;e;j eltbf;iffs; vt;thW khwpAs;sJ vd;gjid
mwpa tpUk;Gfpd;wdu;. ,J epWkk; vt;tifahdjhf
,Ue;jhYk; ,t;twpf;if mtrpakhfpd;wJ. epWkk; jdJ
460
,af;fq;fSf;fhd nuhf;fj;jpid <b KjyPl;lhu;fSf;F
gfpu;e;J mspf;f Ntz;Lk;.
nuhf;f elkhl;l tpguq;fspd; gad;fs; :

(1) nuhf;f elkhl;l mwpf;if kw;w epjpapay; mwpf;ifAld;
jahupf;Fk; nghOJ epjpapay; mwpf;ifapid cgNahfpg;NghUf;F
epWkj;jpd; epfu nrhj;J kw;Wk; epjpapay; mikg;G
(epu;kepiykw;Wk; jPu;T epiy cl;gl) rhu;e;j tpguq;fis
mspf;fpd;wJ. NkYk; ,t;twpf;ifapd; %yk; nuhf;fk; kw;Wk;
nuhf;fk; rhu;e;j eltbf;iffs; %yk; epWkj;jpd; nuhf;fk;
<l;Lk; jpwid epu;zapj;J gy;NtW epWkj;Jld; vjpu;fhy
nuhf;f elkhl;lj;jpd; kjpg;gpid mwpa ,ay;fpd;wJ.
(2) ,t;twpf;if epWkj;jpd; ,af;f eltbf;iffis kw;w
epWkj;Jld; xg;gpl;L ghu;f;f ,ay;fpd;wJ.
(3) ,t;twpf;ifapd; %yk; epWkk; ve;nje;j topfspy; nuhf;fk;
ngw;wJ vdTk; ve;nje;j topfspy; nuhf;fk; gad;gLj;jg;gl;lJ
vdTk; njuptpf;fpd;wJ.
(4) nuhf;f elkhl;l mwpf;if 50 ,U epWtdq;fSf;fpilNa
my;yJ gy JiwfSf;F ,ilNa kw;Wk; ,uz;lhz;LfSf
;fpilNa nuhf;f epiyia xg;gpl;L ghu;g;gjw;F tif
nra;fpd;wJ.
(5) nuhf;f elkhl;l mwpf;if gy epWtdq;fSf;F ,ilNa
my;yJ gy JiwfSf;F ,ilNa kw;Wk; ,uz;lhz;LfSf;
fpilNa nuhf;f epiyia xg;gpl;L ghu;g;gjw;F tif nra;fpwJ.
(6) nuhf;f elkhl;l mwpf;if nuhf;f cs;tuTfs; kw;Wk;
nuhf;f ntspr;nrYj;jy;fis xUq;fpizf;Fk; xU top
fhl;bahf nray; gLfpd;wJ.
(7) xU epWtdj;jpd; epjp epiyiaAk; mjd; ePu;g;G
jd;ikiaAk; nuhf;f elkhl;l mwpf;if ntspf;fhl;LfpwJ.
tiu tpyf;fdk; :
fPo;tUk; gjq;fs; nuhf;f mwpf;ifapy; jahupf;fg;gLfpd;wJ.
(1) nuhf;fk; vd;gJ nuhf;f ifapUg;G kw;Wk; tq;fp itg;gpid
Fwpf;fpd;wJ.
(2) nuhf;f elkhl;l mwpf;ifapd; nuhf;fk; kw;Wk; nuhf;fj;jpw;F
,izahd nrhj;Jf;fis kl;Lk; vLj;Jf; nfhs;sg;gLfpd;wJ.
FWfpa fhy epjpia Vw;gLj;jf; $ba kw;w elg;G nrhj;Jf;fis
,t;twpf;if vLj;Jf; nfhs;tjpy;iy.
461
(3) epjp elkhl;l mwpf;ifAld; xg;gpLk;NghJ nuhf;f elkhl;l
mwpf;ifapd; nranyy;iy kpfTk; RUf;fkhdJ. Vndd;why;
nuhf;f cs;tuTfs; kw;Wk; nuhf;f ntspr; nrYj;jy;fis
kl;Lk; vLj;Jf; nfhz;L jahupf;fg; gLfpd;wJ.
(4) ,af;f eltbf;iffs; ,it tUtha; cw;gj;jp nra;Ak;
eltbf;iffs; MFk;.
(5) KjyPl;L eltbf;iffs; : ,it ePz;l fhy nrhj;Jf;fs;
nfhs;Kjy; nra;jy; kw;Wk; tpw;gid nra;jy;
eltbf;iffis Fwpf;Fk;.
(6) epjpapay; eltbf;if : ,it cupikahsu; Kjypd; msT
khw;wk; kw;Wk; epWtd fldpd; mstpy; khw;w epiyapd;
Kbtpid Fwpf;Fk;.
nuhf;f elkhl;l mwpf;ifapid jahupj;jy; :

(1) ,af;f eltbf;if %yk; nuhf;fk; epiyapy; Vw;gLk;
khw;wj;ij fzf;fpLjy;:
,g;gFjpapy; ,af;f eltbf;if %yk; nuhf;f epiyapy;
Vw;gLk; khw;wj;ij kpfj; njspthf fhz ,Uf;fpNwhk;. ,af;f
eltbf;if %yk; nuhf;f epiyapy; Vw;gLk; khw;wk; epWtdj;jpd;
,af;f jpwik mstplf;$ba xU msT Nfhyhf gad;gLfpwJ.
xU epWtdj;ij ,af;Ftjw;F NghJkhd ifapUg;G nuhf;fk;
,Uf;f Ntz;baJ mtrpakhd xd;W. vt;tpj epjp ,ilA+Wfs;
Vw;glhj tifapy; gw;fhjhak; nrYj;Jjy; gioa flid jpUk;g
nrYj;Jjy; kw;Wk; KjyPLfis Nkw;nfhs;Sjy; Nghd;wtw;wpw;F
,af;f eltbf;if %yk; nuhf;fk; ngw Ntz;baJ mtrpakhfpwJ.
fPo;fz;l ,af;f eltbf;iffs; nuhf;f epiyapy; khw;wq;fis
Vw;gLj;Jfpd;wd.
,af;f eltbf;if :
1. ruf;if tpw;gjpd; %yk; ngwg;gLk; nuhf;fk; kw;Wk; xU
gzpia nra;J Kbg;gjd; %yk; ngwg;gLk; nuhf;fk;.
2. cupijj; njhif> fl;lzk; kw;Wk; fopT ngWjy;.
3. ruf;if thq;Ftjw;fhf ruf;fspg;gtUf;F nrYj;jg;gLk;
nuhf;fk;.
4. xU gzpia ngw nrYj;jg;gLk; Kd;gzk;.
5. gzpahsUf;fhf nrYj;jg;gLk; nuhf;fk;
6. fhg;gPl;L epWtdj;jpw;F nrYj;jg;gLk; nuhf;fk; kw;Wk;
fhg;gPl;L epWtdj;jplkpUe;J ngwg;gLk; nuhf;fk;.
462
7. KjyPl;L> epjprhu;e;j eltbf;iffs; vd mUjpapl;L $whky;
jpUk;g ngwg;gLk; nrYj;jpa tUkhd tup.
8. vjpu; fhy xg;ge;jj;jpw;fhf nrYj;jg;gLk; my;yJ ngwg;gLk;
nuhf;fk;.
,jid fPo;fz;;l ml;ltidapy; njspthf jug;gl;Ls;sJ.
,af;f eltbf;ifapd; %yk; nuhf;f epiyapy;

khw;wq;fs;
,af;f eltbf;if %yk; ngwg;gLk; nuhf;fk; :
1. ruf;F tpw;gid nra;jy; xxx
2. fldhspfsplk; t#ypf;fg;gLk; nuhf;fk; xxx
3. xU gzpia epiwNtw;Wtjdhy; ngwg;gLk; xxx
tUkhdk; xxx
4. cupikj; njhif> fl;lzk; fopTg;ngWjy; xxx
5. fhg;gPl;L Kidkk; ngWjy; (fhg;gPl;L xxx xxx
epWtdj;jpw;F) xxx
6. nrYj;jpa tUkhd tupia jpUk;g ngWjy;
7. vjpu; fhy> epge;jid xg;ge;jj;jpw;fhf xxx
ngwg;gLk; nuhf;fk; xxx
fopf;f : ,af;f eltbf;if %yk; xxx
xxx
ntspr;nry;Yk; nuhf;fk;
1. ruf;if thq;fpajw;fhf nrYj;jg;gLk;
xxx
nuhf;fk; xxx
2. xU gzpia ngWtjw;fhf nrYj;jg;gLk; xxx
nuhf;fk; xxx
3. gzpahsu;fSf;F nrYj;jg;gLk; Cjpak; xxx
kw;Wk; $yp
xxx
4. ,og;gPL kw;Wk; Mz;Lj; njhif nrYj;Jjy;
(fhg;gPl;L epWtdj;jpw;F kl;Lk;)
5. tUkhd tup nrYj;Jjy;
6. vjpu; fhy xg;ge;jj;jpw;fhf nrYj;jg;gLk;
nuhf;fk;
Mrhjhuz eltbf;iffSf;F Kd;G ,af;f
top nuhf;f epiy khw;wk; $l;Lf/fopf;f :
mrhjhuz eltbf;if %yk; nuhf;f epiyapy;
Vw;gLk; khw;wk;.
,af;f eltbf;if %yk; nuhf;f epiyapy;
khw;wk;.
(2) KjyPl;L eltbf;if %yk; nuhf;f epiyapy; khw;wq;fs;

,g;gFjpapy; KjyPl;L eltbf;ifapd; %yk; nuhf;fk;
epiyapy; Vw;gLk; khw;wq;fis fhz ,Uf;fpNwhk;. xU
463
epWtdj;jpd; KjyPl;L eltbf;ifapd; %yk; vt;tsT nuhf;fk;
ngwg;gl;lJ kw;Wk; vt;tsT nuhf;fk; nrYj;jg;gl;lJ vd;gij
njspthf fzf;fpl Ntz;baJ Kf;fpakhd nrayhFk;. KjyPl;L
eltbf;iffSf;F fPo;fz;lit vLj;Jf;fhl;Lfs; :
1. epiyahd kw;Wk; Gyg;gLk; nrhj;Jf;fis thq;Fjy;
2. epiyahd GydhFk; kw;Wk; Gydhfhj nrhj;Jfis tpw;W
ngwg;gLk; nuhf;fk;
3. gq;Ffs; kw;Wk; fldPl;Lg;gj;jpuk; thq;Fjtw;fhf
nrYj;jg;gLk; nuhf;fk;
4. gq;Ffs; kw;Wk; fldPl;Lg;gj;jpuq;fis tpw;W ngWk; nuhf;fk;
5. %d;whtJ egu;fSf;F nrYj;jg;gLk; Kd; gzk; kw;Wk;
fld; (epjp epWtdq;fSf;F)
6. vjpu; fhy xg;ge;jj;jpw;F ngwg;gLk; kw;Wk; nrYj;jg;gk;
nuhf;fk;.
,t;tpguq;fis nfhz;L KjyPl;L eltbf;iffspd; %yk; nuhf;f
epiy khw;wj;ij fzf;fpLk; Kiwia fPo;fhZk; gl;bay;
njspthf fhl;LfpwJ.
KjyPl;L eltbf;ifapd; %yk; nuhf;f epiyapy;

Vw;gLk; khw;wq;fs;
KyPl;L eltbf;ifapy; %yk; ngwg;gLk; nuhf;fq;fs; :
1. epiyahd nrhj;Jf;fis tpw;wy; xxx
2. KjyPLfis tpw;wy; xxx
3. %yjd ,yhgj;jpypUe;J ngwg;gLk; KjyPl;bd; xxx

kPjhd gq;fhjhak; xxx
4. KjyPl;bd; kPJ ngwg;gLk; tl;b xxx xxx

xxx
5. %d;whk; eguplkpUe;J ngwg;gLk; fld;
xxx
fopf;f : %yjd eltbf;if %yk; ntspr;nrYj;Jk;
nuhf;fk; :
xxx
1. epiyahd nrhj;Jfs; thq;Fjy; Muha;r;rp kw;Wk;
tsu;r;rpf;fhd nryT xxx
xxx
2. nrhe;jkhd fl;lg;gLk; epiyr;nrhj;JfSf;fhd xxx
nryT xxx
3. KjyPlfis thq;Fjy;
4. nuhf;fk; kw;Wk; Kd; gzk; nrYj;Jjy;
Vw;gl;l khw;wk;
464
(3) epjp rhu; eltbf;if %yk; nuhf;f epiy khw;wq;fs; :
,g;gFjpapy; xU epWtdj;jpd; epjp eltbf;ifapd; %yk;
nuhf;f epiyapy; Vw;gLk; khw;wj;ij njspthf gbf;f ,Uf;fpNwhk;.
xt;nthU epWtdKk; epjp rhu; eltbf;ifapd; %yk; nuhf;f
epiyapy; Vw;gLk; khw;wj;ij fzf;fpl Ntz;baJ kpfTk;
mtrpakhfpwJ fPo;fz;l gl;bay; epjp rhu; eltbf;ifapd; %yk;
nuhf;f epiyapy; Vw;gLk; khw;wj;ij ntspf;fhl;LfpwJ.
epjp rhu; eltbf;if %yk; nuhf;f epiyapy; Vw;gLk;

khw;wq;fs;
epjp rhu; eltbf;ifapd; %yk; ngwg;gLk; nuhf;fk;
1. gq;Ffis nuhf;fj;jpw;F ntspapLjy; xxx
2. fldPl;L gj;jpuq;fs; kw;Wk; ghz;Lfis xxx

nuhf;fj;jpw;F ntspapLjy; xxx
3. fldhf ngwg;gLk; nuhf;fk; xxx
4. $Ljy; Kjy; xxx

xxx
fopf;f : epjp; rhu; eltbf;ifapd; %yk;
xxx
1. jpUk;g nrYj;jpa fld;
xxx
2. fldPl;L gj;jpuq;fis kPl;ly;
xxx
3. Kd;Dupik gq;Ffis kPl;ly;
xxx
4. gq;fhjhak; nrYj;Jjy;
xxx
5. cupikahsu; nrhe;j nryTf;F vLj;Jf; nfhs;Sk;
xxx
njhif
Vw;gl;l khw;wk;
9.4 nuhf;f elkhl;l mwpf;ifapid jahupj;jy; :

nuhf;f elkhl;l mwpf;ifapd; fUj;J kw;Wk; mjd;
EDf;fj;jpid fPo;tUk; cjhuzq;fspypUe;J njspthf Gupe;J
nfhs;syhk;.
,af;f nuhf;fk;
vLj;Jf;fhl;L 9.3 :
fPo;tUk; tpguq;fspypUe;J nuhf;f elkhl;l mwpf;ifapid
jahupf;fTk; (m) NeubKiwg;gb (M) kiwKf Kiwg;gb tpsf;f
Fwpg;G cq;fs; tpilapd; xU gFjpahf mikAk;.
465
,Ug;G epiy Fwpg;G 31-12-2016 y; &.1000 j;jpy;
2016 2015
nrhj;Jf;fs;
ifapUg;G kw;Wk; tq;fp ,Ug;G 200 25
FWfpa fhy KjyPL 670 135
rpy;yiu fldhspfs; 1700 1200
Ngw Ntz;ba tl;b 100 -
ePz;lfhy KjyPLfs; 900 1>950
epiy nrhj;J mftpiy 2>180 2500 2500
fop Nja;khdk; (1450) 730 850
nkhj;j nryTfs; 6800 6>660
nghUg;Gfs; 150
rpy;yiu fldPe;Njhu; 230
nrYj;j Ntz;ba tl;b 400
tUkhd tup nrYj;j Ntz;baJ 1>110
ePz;l fhy fld; 1>890
nkhj;j nghUg;Gfs;
gq;Fjhuu; epjp 1500 1>250
gq;F Kjy; xJf;fPLfs; 3410 1380
nkhj;;j gq;Fjhuu; epjp 4>910 2>630
nkhj;j nghUg;Gfs; kw;Wk; gq;Fjhuu; epjp 6>800 6>660
,yhg el;l fzf;F mwpf;if 31.12.2016
k; Mz;L (1000)
tpw;gid 2016
tpw;gid mftpiy 30>650
(26>000)
nkhj;j yhgk; 4>650
mYtyfkw;Wk; tpw;gid (910)
nryTfs; (400)
tup nryTfs; 300
tup tUtha; 200
gq;fhjha tUtha; (40)
md;dpa nrythdp el;lk; 3>350
tupf;F Kd; epfuyhgk; kw;Wk; 180
mrhjhuz njhif 3530
G+fk;g Mgj;jpdhy; fhg;gPL (300)
Kidkk; 3>230
Mrhjhuzj;jpw;F gpd; epfuyhgk;
epfu yhgk;
466
$Ljy; tpguq;fs; (njhif 000)
(m) gq;F ntspaPL %yk; 250 k; ePz;l fhy fld; %yk; 250 k;
jpul;lg;gl;lJ.
(M) tl;b nryTfspy; 400 y; 170 Mir elg;ghz;by;
nrYj;jg;gl;lJ.
(,) gq;fhjhak; 1200 nrYj;jg;gl;lJ.
(<) gq;fhjhak; ngw;wjpy; tup fopj;J nfhs;sg;gl;lJ 40
(c) elg;ghz;by; epWkk; epiy nrhj;Jf;fs; 350 jpw;F ngw;W
nuhf;fk; nrYj;jg;gl;lJ.
(C) Miy cz;ik kjpg;G 80 cilaJ Nja;khdk; 60
nfhz;Ls;sJ 20 jpw;F tpwf;g;gl;lJ.
(v) md;dpa nrythdp 40 MdJ FWfpa fhy KjyPL NkYk;
,U ,Ug;G epiy Fwpg;gpd; fhyj;jpw;fpilNaahd
tpj;jpahrj;jpid ,J Fwpf;fpd;wJ.
(V) rpy;yiu fldhsp kw;Wk; rpy;yiu fldPe;Njhu; Mfpait
fld; tpw;gid kw;Wk; fld; nfhs;Kjypw;F njhlu;Gilait.
tpil : nuhf;f elkhl;l mwpf;if 2016 k; Mz;bd; Neub Kiw
(>000)
,af;f eltbf;iffspd; %yk; nuhf;f
elkhl;lk; 30>150
Efu;Nthuplkpe;J nuhf;f tuT 27>600
nghUisj;jtUf;F nuhf;fk; nrYj;jpaJ 2>550
860
,af;fj;jpd; %yk; nuhf;fk; 1>690
Mrhjhuz epfo;Tf;F Kd; nuhf;f elkhl;lk; 180
G+fk;gj;jpd; tpisthf nuhf;fk; ngw;wJ 1>870
,af;f eltbf;if %yk; epfu nuhf;fk; (380)
epiy nrhj;J nfhs;Kjy; 20
,ae;jpuk; tpw;wjpy; Nju;Tw;wJ 200
tl;b ngw;wJ 160
gq;fhjhak; ngw;wJ 30
KjyPl;L eltbf;ifapypUe;J epfu nuhf;fk;
epjpapay; eltbf;ifapypUe;J nuhf;f elkhl;lk; 250
gq;F Kjy; %yk; Nju;Tw;wJ 250
ePz;lfhy fld; %yk; ngw;wJ (180)
ePz;l fhy fld; jpUg;gp nrYj;jpaJ (270)
tl;b nrYj;jpaJ (1>200)
gq;fhjhak; nrYj;jpaJ 1>150
epjpapay; eltbf;ifapy; epfu nuhf;fk; 750
467
nuhf;f epfu cau;T 160
nuhf;fk; kw;Wk; nuhf;fj;jpw;F ,idahdJ 910
(Fwpg;G 1)
nuhf;fk; kw;Wk; nuhf;fj;jpw;F ,idahdJ
fhyj;jpd; Kbtpy; (Fwpg;G 1)
nuhf;f elkhl;l mwpf;if 2016-k; Mz;bw;fhd
kiwKfKiw (1000)
,af;f eltbf;if %yk;
nuhf;f elkhl;lk;
tupf;F Kd; epfu yhgk; 3>350
rupfl;ly;fs;
Nja;khdk; 450
md;dpa nrythdp el;lk; 40
tl;b tuT (300)
gq;fhjhak; %yk; tuT (200)
tl;b nryTfs; 400
eilKiw Kjy; khw;wj;jpw;F Kd; ,af;f 3>740
yhgk; (500)
rpy;yiu fldhspfspy; cau;T 1>050
ruf;fpd; kjpg;gpy; FiwT (1>740)
rpy;yiu fldPe;Njhupy; FiwT 2>550
,af;fj;jpd; %yk; ngw;w nuhf;fk; (860)
tUkhd tup nrYj;jpaJ 1>690
nuhf;f Xl;lk; mrhjhuz njhiff;F Kd;G 180 1>870
G+fk;gj;jpd; tpisthf jPu;Tngw;w njhif
,af;f eltbf;if %yk; epfu nuhf;fk;
KjyPl;L eltbf;if %yk; nuhf;f elkhl;lk; (350)
Epiy nrhj;J nfhs;Kjy; 20
,ae;jpuk; tpw;wjpy; Nju;Tw;w njhif 320
tl;b ngw;wJ 160 30
gq;fhjhak; ngw;wJ
KjyPl;L eltbf;if %yk; epfu nuhf;fk;
epjpapay; eltbf;if %yk; nuhf;f elkhl;lk; 250
gq;FKjy; ntspaPl;bd; %yk; ngw;w njhif 250
ePz;l fhy nfhs; Kjypd; %yk; ngw;w njhif (180)
ePz;l fhy flid jpUg;gp nrYj;jpa njhif (270)
tl;b nrYj;jpaJ (1>200) (1>150)
gq;fhjhak; nrYj;jpaJ 750
nuhf;fj;jpy; epfu cau;T
nuhf;fk; kw;Wk; nuhf;fj;jpw;F rkkhd njhif 160
Mz;L njhlf;fj;jpy; (Fwpg;G 1) 910
nuhf;fk; kw;Wk; nuhf;fj;jpw;F rkkhd njhif
Mz;L Kbtpy; (Fwpg;G 1)
468
nuhf;f elkhl;l mwpf;ifapd; Fwpg;G (Neub kw;Wk; kiwKf
Kiwfs;)
1.nuhf;fk; kw;Wk; nuhf;fj;jpw;F rkkhdit :
nuhf;fk; kw;Wk; nuhf;fj;jpw;F rkkhdit vd;gJ ifapUg;G
kw;Wk; tq;fp ,Ug;gpid Fwpg;gpLfpd;wJ. nuhf;fk; kw;Wk;
nuhf;fj;jpw;F <lhd njhif nuhf;f elkhl;l mwpf;ifapy;
cs;sit fPo;tUk; ,Ug;G epiy Fwpg;gpy; cs;sJ.
2006 2005
ifapUg;G kw;Wk; tq;fpapUg;G 200 25
FWfpa fhy KjyPLfs; 670 135
nuhf;fk; kw;Wk; nuhf;fj;jpw;F rkkhdit 870 160
khw;W tpfpj khw;wj;jpd; tpisTfs; 40 -
nuhf;fk; kw;Wk; nuhf;fj;jpw;F ,idahdit 910 160
nuhf;fk; kw;Wk; nuhf;fj;jpw;F ,idahdit tq;fpapy; ,Uf;Fk;

itg;G 100 MFk;.
epWkk; ngWjy; trjpfspy; 2000 j;jpid ngw;Ws;sJ. ,jpy; 700
vjpu;fhy tpupthf;f gdpfSf;fhf cgNahfg; gLj;jg;gLfpd;wJ.
2. Mz;by; nrYj;jpa nkhj;j tup 900 tupthd nuhf;f
elkhl;l mwpf;if
vLj;Jf;fhl;L 9.4 :
m kw;Wk; M epWkj;jpd; [dtup> 2016 kw;Wk; brk;gu; 2016
k; Mz;bw;fhd ,Ug;G epiy Fwpg;ghdJ fPo; tUkhW:
,Ug;G epiyf; Fwpg;G :

nghWg;gGfs; [dtup 31 nrhj;Jf;fs; [dtup 31
1>2016 brk;gu; 2016 brk;gu;
2016 2016
fldPe;Njhu; 40>000 44>000 nuhf;fk; 10>000 7>000
469
'm"tpd; fld; 25>000 - fldhsp 30>000 50>000
tq;fp fld; 40>000 50>000 ruf;F 35>000 25>000
Kjy; 1>25>000 1>53>000 ,ae;jpuk; 80>000 55>000
epyk; 40.000 50>000
fl;blk; 35>000 60>000
2>30>000 2>47>000 2>30>000 2>47>000
nuhf;f elkhl;l mwpf;if :

,af;f eltbf;if %yk;
epfu nuhf;f elkhl;lk; (Fwpg;G1)
KjyPl;L eltbf;if %yk;
nuhf;f elkhl;lk;
5>000
,ae;jpuk; tpw;gid
(10>000)
epyk; nfhs;Kjy;
(25>000)
fl;blk; nfhs;Kjy;
KjyPl;L eltbf;if %yk; fpilj;j epfu (30>000)
nuhf;fk;
epjpapay; eltbf;if %yk;
10>000
nuhf;f elkhl;lk;
(25>000)
tq;fpapypUe;J fld;
(17>000)
'm"tpd; fld; jpUg;gp nrYj;jpaJ
vLg;G
epjpapay; eltbf;if %yk; (32>000)
epfu nuhf;f elkhl;lk;
epfu cau;T (FiwT) nuhf;fk; (3000)
kw;Wk; nuhf;fj;jpw;F <lhdJ 10>000
nuhf;fk; kw;Wk; nuhf;fk; 7000
<lhdJ [dtup 1 2016 y;
nuhf;fk; kw;Wk; nuhf;fk;
<lhdJ 31 brk;gu; 2016
Fwpg;G :
1. ,af;f nuhf;fk; :
Mz;bd; yhgk; 45>000
$l;Lf :
,ae;jpuj;jpd; Nja;khdk; 18>000
,ae;jpuj;jpuk; tpw;wjpy; el;lk; 2000
ruf;fpy; FiwT 10>000
fldPe;Njhu; cau;T 4000
470
34>000
79>000
fop fldhspapy; cau;T 20>000
,ae;jpu fzf;F (mftpiy)
tpguq;fs; tpguq;fs;
,Ug;G fp/nfh 1>05>000 tq;fp 5>000

,ae;jpuk; 2>000
tpw;wjpy; 3>000
Nja;khd 95>000
xJf;fPL
1>05>000 1>05>000
,Ug;G fP/,
Nja;khd xJf;fL
P
tpguq;fs; tpguq;fs;
,ae;jpufs; f/F 3>000 ,Ug;G fP/nfh 25>000

40>000 18>000
43>000 43>000
vLj;Jfhl;L 9.5 :
fPo;tUk; v]; epWkj;jpd; tpguq;fspypUe;J epjp %yk; kw;Wk;
gad;ghl;L mwpf;ifapid jahupf;f :
nghWg;Gfs; 2016 2017 Nrhj;Jf;fs; 2016 2017

Neu;ik gq;F 3>00>000 4>00>000 ew;ngau; 1>15>000 90>000
Kjy; 1>50>000 1>00>000 epyk; kw;Wk; 2>00>000 1>70>000
8%Kjy; fF fl;blk; 80>000 2>00>000
Kd;Dupik
40>000 70>000 Miy 1>60>000 2>00>000
gq;F Kjy;
30>000 48>000 fldhspfs; 77>000 1>09>000
nghJ xJf;fPL
42>000 50>000 ruf;F
,yhg/el;l fP/,
ngWjw;Fupa
jPu;khdpf;fg;gl;l rPl;L
gq;fhjhak; 55>000 83>000 20>000 30>000
20>000 16>000 ifapUg;G 15>000 10>000
471
fdldPe;Njhu; 40>000 50>000 tq;fpaUg;G 10>000 8000
nrYj;jw;Fupa 6>77>000 8>17>000 6>77>000 8>17>000
rPl;L
tupf;fhd
xJf;fPL
$Ljy; tpguq;fs; :
(1) Nja;khdk; 10>000 kw;Wk; 20>000 khdJ ,ae;jpuk; kw;Wk;
fl;blj;jpw;F 2017 y; Vw;gLj;jg;gl;lJ.
(2) ,ilf;fhy gq;fhjhak; &.20>000 2017 y; nrYj;jg;gl;lJ.
(3) tUkhd tup 2017 y; &.35>000
tpil :
nuhf;f elkhl;l mwpf;if 31 brk;gu; 2017
,af;f eltbf;iffspy; epfu 1>25>000

nuhf;f rl;lk;
(1>60>000 - tup nrYj;jpaJ 35>000)
epjpapay; eltbf;ifapy; nuhf;f 10>000
elkhl;lk
(1>30>000)
epyk; fl;blk; tpw;gid
(1>20>000)
,ae;jpuk; nfhs;Kjy;
KjyPl;L eltbf;ifapy; epfu
nuhf;fk; 1>00>000
epjpapay; eltbf;ifapy; nuhf;f (50>000)
elkhl;lk; (20>000)
gq;F Kjy; ntspaPL (42>000) (12>000)
Kd;Dupik kPl;jF gq;Ffshd (7>000)
kPl;ly; ,ilf;fhy gq;fhjhak;
nrYj;jpaJ
epfu cau;T (FiwT) nuhf;fk;
kw;Wk; nuhf;fj;jpw;F rkkhdJ
25>000
[dtup 1 y; nuhf;fk; kw;Wk;
18>000
nuhf;fj;jpw;F rkkhdJ
nuhf;fk; 15>000 + tq;fp 10>000
31 brk;gu; 2007 y; nuhf;fk; kw;Wk;
nuhf;fj;jpw;F
Rkkhdit
31 brk;gu; 2007 y; nuhf;fk; kw;Wk;
nuhf;fj;jpw;F rkkhdit
472
1. gapw;rp Fwpg;G (I) kw;Wk; (V) Mfpatw;wpid ghu;itapLf

tpguq;fs; tpguq;fs;
Nja;khdk; 10>000 ,Ug;G fp/nrh 30>000
fl;blj;jpd; kPJ Nja;khdk; 20>000 ,af;f epjp 2>18>000
28>000 (,Ug;G
fl;baJ)
45>000
20>000
50>000
30>000
48>000
2>480>000 2>48>000
tpguq;fs; tpguq;fs;
tq;fp 35>000 ,Ug;G 40>000
,Ug;G fp/, 50>000 fp/nfh 45>000
85>000 ,/e f/F 85.000
epyk; kw;Wk; fl;blk;
tpguq;fs; tpguq;fs;
,Ug;G fp/nrh 2>00>000 Nja;khdk; 20>000
tq;fp 10>000
(tpw;gid) 1>70>00
2>00>000 ,Ug;G f/, 2>00>000
Miy fzf;F
tpguq;fs; tpguq;fs;
,Ug;G fp/nrh 80>000 Nja;khdk; 10>000
nfhs;Kjy; (,Ug;G) 1>30>000 ,Ug;G fp/, 2>00>000
2>10>000 2>10>000
473
(v) ,af;f nuhf;fk;
tpguq;fs;
,af;f epjp 2>18.000
$l;Lf : fldPe;Njhu; cau;T 28>000
fop : nrYj;jw;Fwpa rPl;L FiwT 2>46>000
rPl;L FiwT 4000
fldhspfs; cau;T 40>000
ruf;fpy; cau;T 32>000
ngWjw;Fupa rPl;by; cau;T 10>000 86>000
1>60>000
(vi) tpw;gid nra;ag;gl;l epyk; kw;Wk; fl;blj;jpd; kPJ ,yhgk;

my;yJ el;lk; kw;Wk; Nja;khdk;; ,y;iy vd mDkhzpf;fg;
gl;Ls;sJ.
nuhf;f elkhl;lk; kw;Wk; epjp elkhl;l mwpf;iffs; :

vLj;Jf;fhl;L 9.6
m kw;Wk; M tpd; [dtup 1 kw;Wk; 31 brk;gu; 2016 d;
,Ug;G epiy Fwpg;G fPo; tUkhW :
nghUg;Gfs; [dtup brk;gu; [dtup brk;gu;

1 31 1 31
ruf;fpw;F elg;G 36>000 40>000 nuhf;fk; 4000 3>600
nghUg;Gfs; - 20>000 fldhsp 35>000 38>000
A1 d; fld; 30>000 25>000 ruf;F 25>000 22>000
tq;fpaplkpUe;J - 20>000 epyk; 20>000 30>000
fld;
1>48>000 1>54>000 fl;blk; 50>000 55>000
thlif
2>14>000 2>59>000 ,ae;jpuk; 80>000 86>000
nfhs;Kjy;
tpw;gidahsu; gfpu;e;jspg;G - 25>000
Kjy; 2>14>000 2>59>000 thfdk; 2>14>000 2>59>000
gfpu;e;jspg;G thfdkhdJ brk;gu; 2016 y; thlif

nfhs;Kjy; mbg;gil nfhs;Kjy; nra;ag;gl;lJ. 5000 khdJ
cldbahf nrYj;jg;gl;lJ. 5000 khdJ cldbahf
nrYj;jg;gl;lJ. kPjKs;s njhif 20 khj jtidahf khjk;
&.1000 tl;b Mz;bw;F 12 rjtPjk; vd nrYj;jg;gLfpd;wJ.
474
elg;ghz;by; $l;lhspfs; &.26>000 jq;fs; nrhe;j nrytpw;fhf
vLg;ghf vLj;J nfhs;fpd;wdu;. ,ae;jpuj;jpw;fhd xJf;fPL 31
brk;gu; 2015 y; &.27>000 kw;Wk; brk;gu; 2016 y; &.36>000 MFk;.
epjp elkhl;l mwpf;ifapidAk; nuhf;f elkhl;l mwpf;ifapidAk;
jahupf;f
tpil :
epjp elkhl;l mwpf;if Mz;L KbT 31 brk;guk; 2016 y;

%yq;fs; gad;ghLfs;
,af;f epjp 41>000 tq;fp fld;
A1 tplkpUe;J fld; 20>000 jpUg;gp mspj;jJ 5>000
eilKiw Kjy; 17>000 thfdj;jpw;F 12>000
FiwT nrYj;jpaJ 15>000
,ae;jpuk; 10>000
nfhs;Kjy;
5>000
epyk; ngw;wJ
26>000
fl;blk; ngw;wJ
78>000 78>000
$l;lhspfs; vLg;G
nuhf;f elkhl;l mwpf;if 31 brk;gu; 2016 y;

tpguq;fs;
,af;f eltbf;ifapy; nuhf;f elkhl;lk;
epfu nuhf;fk; ,af;fj;jpypUe;J fpilj;jJ 45>000
(Fwpg;G 2)
KjyPL eltbf;ifapy;
nuhf;f elkhl;lk; : (15>000)
,ae;jpuk; nfhs;Kjy; (5000)
fl;blk; nfhs;Kjy; (10>000)
epyk; nfhs;Kjy; (35>000)
epjpapay; eltbf;ifapy;
nuhf;f elkhl;lk; 20>000
'm" tplkpUe;J fld; (5000)
tq;fp fld; nrYj;jpaJ (26>000) (11>000)
$l;lhspfsplkpUe;J ngw;wJ (400)
epfu cau;T (FiwT) nuhf;fj;jpy; 4000
475
kw;Wk; nuhf;fj;jpw;F rkkhdJ
nuhf;fk; kw;Wk; nuhf;fj;jpw;F 3>600
<lhdJ brk;gu; 31> 2016 y;
Fwpg;G :
1. ,af;f epjp
Kjy; 31 brk;gu; 2016 y; 1>54>000
$l;Lf : Mz;bd; vLg;G 26>000
1>80>000
fop: [dtup 1> 2016 y; 1>48>000
1. Mz;bd; ,yhgk; 32>000
$l;Lf : Mz;bd; Nja;khdk;
(36>000 - 27>000) 9000
,af;f epjp 41>000
2. ,af;f nuhf;fk;
,af;f epjp 41>000
$l;Lf : ruf;fpy; FiwT 3000
fldPe;Njhu; cau;T 4600 7>600
48>600
fop : fldhspy; cau;T 3>000
cq;fs; KdNdw;wj;ij NrhjpAq;fs;

1. epYitr; nryTfs; kw;Wk; Nju;Twh tUthapid ,af;f
nuhf;fj;jpid fzf;fpLk; nghOJ vt;thW fzf;fpLtPu;?
2. njhlf;f ruf;F kw;Wk; ,Ujp ruf;fpid nuhf;f ,af;fk;

fzf;fpLk; nghOJ rupfl;LjYf;Fz;lhd #j;jpuk; ahJ?
3. tUtha; mwpf;ifAld; nuhf;f elkhl;l mwpf;ifapid Vd;

rkdhf;ff; $lhJ?
476
9.5 : cq;fs; Kd;Ndw;wj;ij NrhjpAq;fs;
tpdhf;fSf;fhd tpilfs; :
1. nuhf;f elkhl;lj;jpid fzf;fpLk; nghOJ epYit
nryTfs; kw;Wk; Nju;Tw;w tUtha; gjpT.
fPo;tUkhW Nkw;nfhs;sg; gLfpd;wJ.
(i) epjp elkhl;lj;jpid fzf;fply;
(ii) elg;G nrhj;Jf;fs; kw;Wk; elg;G nghUg;Gfs;
khw;wj;jpw;fhd rupfl;Ljy;fis epjpapy; Nkw;fnfhs;Sjy;
2. ,Ujp ruf;fpd; tpistpid nuhf;f epjp fzf;fpLk; nghOJ

cgNahfpf;fg;gLk; #j;jpuk; ,af;f nuhf;fk; = epfu yhgk;
ruf;fpy; FiwT my;yJ epfu yhgk; -ruf;fpy; cau;T.
3. nuhf;f elkhl;l mwpf;ifapidAk; tUtha;

mwpf;ifapidAk; rkkhf;ff; $lhJ. Vndd;why; tUtha;
mwp;f;if. nuhf;fk; kw;Wk; nuhf;fk; rhuh njhifapid
fzf;fpy; nfhs;fpd;wJ. vdNt epfu nuhf;fk; vd;gJ epfu
njhopy; tUthapid Fwpg;gplhJ.
4. ,af;f eltbf;ifapy; cs;s kiwKf Kiwgb nuhf;f

elkhl;lj;jpid gjpT nra;a epfu ,yhgk; kw;Wk; el;lkhdJ
nuhf;f kw;w eltbf;ifapid rupfl;Ltjd; %yk;
Nkw;nfhs;sg;gLfpd;wJ.
9.6 njhFg;G :
nuhf;f elkhl;l mwpf;if vd;gJ nuhf;fk; kw;Wk;
nuhf;fj;jpw;F ,izahdtw;wpy; cs;s khw;wj;jpid
Fwpg;gpLfpd;wJ.
nuhf;f %yk; vd;gJ cl;GwkhfNth ntspg;GwkhfNth
,Uf;fyhk;. ,af;f nuhf;fk; vd;gJ Kf;fpa cl;Gw
%ykhFk;.
,af;f nuhf;fkhdJ fPo;tUk; ,U #o;epiyfspy; ehk;
mwpayhk;
(1) midj;J nuhf;f eltbf;iffs;
(2) midj;J eltbf;iffSk; nuhf;fk; rhuh
eltbf;iffs;
477
ntspg;Gw nuhf;f %yj;jpy; cs;slq;fpait: Gjpa gq;F
ntspaPL> ePz;l fhy fld; ngw;wJ. ,ae;jpuk; nfhs;Kjy;
epiy nrhj;J tpw;gid
,af;f nuhf;fkhdJ ,af;f epjpapid NghyNt fzf;fplg;
gLfpd;wJ.
fPo;tUtd nuhf;f elkhl;l mwpf;ifapd; cgNahfq;fs; :
,J jpwikahd nuhf;f Nkyhz;ikapy; cjtpahf
,Uf;fpd;wJ. cl;Gw epjpapay; Nkyhz;ikapy; cjtpahf
cs;sJ.
,jd; FiwghLfs; ahnjdpy; ,J tUtha; mwpf;iff;F
,idahf ,Uf;fhJ. ,J epWkj;jpd; ePu;k epiyapidAk;
Fwpg;gplhJ.
nuhf;f elkhl;l mwpf;ifapy; nuhf;f elkhl;lk; me;j fhy
fl;;lj;jpy; ,af;fk;> KjyPL kw;Wk; epjpapay; eltbf;if vd
gpupf;fg;gLfpd;wJ.

nuhf;fk; : ,J nuhf;fk; kw;Wk; tq;fp Nfl;G itg;G
Mfpatw;wpid Fwpf;fpd;wJ. FWfpafhy mjpf ePu;k KjyPLfs;
,it ve;j el;lKk; ,d;wp cldbahf nuhf;fkhf khw;Wk; jd;ik
cilaJ.
nuhf;f elkhl;l mwpf;if :
,J nuhf;fk; kw;Wk; nuhf;fk; rhu;e;j epiyapid xU
fhy fl;lj;jpypUe;J kw;w fhy fl;lj;jpy;
khw;wk; mile;Js;s epiyapid Fwpf;fpd;wJ.
9.8 Ra Nrhjid tpdhf;fs; kw;Wk; gapw;rpfs; :

rpW tpil Nfs;tpfs; :
1. nuhf;f elkhl;l mwpf;if vd;why; vd;d?
2. fPo;tUk; eltbf;ifapd; tpisTfis Fwpg;gpLf.
(m) epjp (eilKiw Kjy; fUj;J)
(M) epjp (nuhf;f fUj;J)
nuhf;fj;jpw;F ruf;F nfhs;Kjy;
ePz;lfhy fld; fl;blk; nfhs;Kjy; nra;jjw;F nrYj;j
Ntz;baJ.
3. nuhf;f gad;ghl;bid gw;wp rpW Fwpg;G vOJ
4. cl;Gw nuhf;f %yq;fs; ahit?
478
ePz;l tpdhf;fs; :
1. nuhf;f elkhl;l mwpf;ifapid gw;wp tptup. mjd;
cgNahfq;fs; ahit?
2. nuhf;f elkhl;l mwpf;if jahupg;gjd; EDf;fq;fis tptup?
3. epjp elkhl;lk; kw;Wk; nuhf;f elkhl;lk; Mfpatw;wpd;
NtWghl;bid Fwpg;gpLf.
4. nuhf;f elkhl;l Ma;tpd; cgNahfk; kw;Wk; FiwghLfis
tpthjp.

Kalyani Publishers.

479
myF – 10
fl;likg;G
10.0 mwpKfk;
10.1 Nehf;fq;fs;
10.2 mlf;f tpiy fzf;fpaypd; nghUs; kw;Wk; mbg;gil
fUj;Jfs;
10.2.2 mlf;f tpiy fzf;fpaYf;Fk; epjpapay;
fzf;fpaYf;Fk; ,ilNaahd NtWghLfs;
10.2.3 mlf;f tpiy fzf;fpaypd; Nehf;fq;fs;
10.3 fUj;Jfs; kw;Wk; mlf;f tpiyf; $Wfs;
10.3.1 mlf;f tpiyf; $Wfs;
10.4 mlf;f tpiyg;gl;bay;
10.4.1 mlf;f tpiyg;gl;bay; - fzf;Ffs;
10.5 mlf;f tpiyapd; tiffs;
10.6 mlf;f tpiyia fz;lwpjy;: mlf;f tpiy myF
kw;Wk; mlf;f tpiy ikak;
10.7 mlf;f tpiy Nkw;nryTfspd; xJf;fPL
10.7.1 kpif kw;Wk; Fiw cwpQ;Rjy;
10.8 gzpalf;f tpiy
10.11 RUf;fk;
10.14 NkYk; gbf;f
480
10.0 mlf;ftpiy :
xU nghUs; my;yJ Nritf;F Vw;gLk; midj;Jr;
nryTfSk; Nrh;e;jNj mjd; mlf;ftpiyahFk;
mlf;ftpiyf; fzf;fpay;
tiutpyf;fzk;: tpQ;Qhdk;> fiy kw;Wk; eilKiwfisf;
nfhz;l nfhs;iffs;> Kiwfs;> EZf;fq;fisAila
mlf;ftpiyf; fzpg;G> mlf;ftpiyf; fzf;fpaYf;F
nghUe;jf;$bajhFk;. mitfis nfhz;L mlf;ftpiyiaf;
fl;Lg;gLj;Jjy; kw;Wk; ,yhgj;ijf; fzf;fpLjNy mlf;ftpiyf;
fzf;fpayhFk; eph;thfj;jpy; KbTfs; vLg;gjw;Fj; Njitahd
EZf;fq;fSk; topKiwANk mlf;ftpiy fzf;fpayhFk;.
10.1 mlf;ftpiyf; fzf;fpaypd; Nehf;fq;fs;

mlf;ftpiyf; fzf;fpaypd; Nehf;fkhdJ nrytpidf;
fz;Lgpbg;gJ> tpiyia eph;zak; nra;jy;> rhpahd gjpTfisAk;>
nra;jpfisAk;> mwpf;ifahf eph;thfj;jpw;F rkh;g;gpj;J me;j
mwpf;ifapd; %yk; eph;thfk; epWtdj;jpd; jpwikiaAk;
tsh;r;rpiaAk;> mlf;ftpiyAk; fl;Lg;gLj;Jfpd;wJ. vdNt xU
nghUspd; mlf;ftpiy nryitAk; Jy;ypakhf fz;Lgpbj;J
tpiyia eph;zak; nra;fpd;wJ.
4.) mlf;ftpiyf; fzf;fpaypd; nray;ghl;L vy;iy ,jd; vy;iy

%d;W epiyfspy; fhzg;gLfpd;wJ. mit
i.) mlf;ftpiyiaf; fz;Lgpbj;jy;
ii.) mlf;ftpiyf; fzf;fpay;
iii.) mlf;ftpiyf; fl;Lg;gLj;Jjy;
cw;gj;jp Vw;gLk; nryTfis xd;W jPul;b mjid gFg;ghaT;

nra;jy;: gy;NtW epiyfspy; cw;gj;jpahFk; nghUl;fis mse;J
cw;gj;jpf;Fk; mjd; nryTfSf;Fk; njhlh;G Vw;gLj;jp
mlf;ftpiyiaf; fz;Lgpbg;gjhFk;.
mlf;ftpiy fzf;fpay; ,J mlf;ftpiy nryTfis

gjpT nra;Ak ; xU fzf;fapyhFk;. nryTfis gjpT nra;tjpy;
Muk;gpj;J Gs;spapay; nra;jpfis mspg;gJ tiu ,jd; gzp
njhlUfpwJ. iii.) mlf;ftpiyiaf; fl;Lg;gLj;Jjy;:
mlf;ftpiy nryitf; fl;Lg;gLj;jTk; mjid xOq;FgLj;jTk;
mlf;ftpiyf; fzf;fUf;F topfhl;bahfTk; ,J cjTfpd;wJ.
eph;zapf;fg;gl;l ,yf;if milaTk;>eph;zapf;fg;gl;l ,yf;fpypUe;J
cz;ikahd nryT tpyfpapUej; hy; mjid xOq;FgLj;jTk;
cjTfpd;wJ.
481
Nehf;fq;fs;:
1. epWtdj;jpy; cw;gj;jp nra;Ak; gy;NtW nghUl;fspd; nkhj;jr;

nryitAk; xU myfpd; nrytpidAk; mlf;ftpiyf; fzf;fpapay;
Jy;ypakhf fz;Lgpbf;fg;gLfpd;wJ.
2.) gbKiw %yk; nryTfis gFg;gha;T nra;fpd;wJ.
3.) tPzhd fopT> Nrjhuk;> Nghd;witfs; Vw;glf;$ba

topKiwiaf; fhl;Lfpd;wJ.
4.) Njitahd nra;jpfis toq;Ftjd; %yk; tpiy eph;zak;

nra;a topfhl;bahf cjTfpd;wJ.
5.) xt;nthU nghUSf;Fhpa ,yhg;gj;jpidf; fzf;fpl;L

eph;thfj;jpw;F mjpfgl;r ,yhgk; miltjw;F Ntz;ba
MNyhridfisAk; toq;Ffpd;wJ.
6. fr;rhg;nghUs;> KOikailahj nghUs;> KOik mile;j

nghUs; Nghd;witfspy; mjpfkhd fz;fhzpg;G ,Ug;gjhy;
ruf;Ffspy; Njitapy;yhj KjyPL Fiwf;fg;gLfpd;wd.
7.) vjph;fhyj;jpy; epWtdj;jpd; tphpthf;ff; nfhs;iff;Fk;
nrhj;Jfspy; KjyPL nra;tjw;Fk; Njitahd MNyhridfis
eph;thfj;jpw;Fk; toq;Ffpd;wJ.
8.) mlf;ftpiy nryT Gs;sp tpgur; nryTfis Nrfhpj;J

mjidg; gFg;gha;T nra;J mjw;Fg; nghUs; tpsf;fk; mspj;J
mjid eph;thfj;jpw;F rkh;g;gpg;gjhy; eph;thfk; vspjpy; jpl;lkpLjy;>
KbntLj;jy;> fl;LgLj;Jjy; Nghd;w Nkyhz;ikg; gzpfis
vspjpy; epiwNtw;Wfpd;wJ.
9.) nghUl;fs;> ciog;G> Nkw;nryT> Nghd;witfspy; rpf;fdkhd

nryitf; fl;Lg;gLj;Jk; Kiwia toq;Ffpd;wJ.
10.) tuT nryT jpl;lj;ij jahhpf;fTk;> mjid fl;Lg;gLj;jTk;

eph;thfj;jpw;F cjTfpd;wJ.
11.) mf jzpf;if Kiwia filgpbf;f cjTfpd;wJ.
12.) Gjpa ,ae;jpuq;fis epWtdj;jpy; mwpKfg;gLj;jTk;> epjp

rk;ge;jg;gl;l nfhs;if Kbtpid vLf;fTk; cjTfpd;wJ.
482
13.) Cf;fj;njhif Nghd];jpl;lj;ij mKy;gLj;jTk; mit
rpwg;ghf nray;gl Ntz;ba top Kiwfis eph;thfj;jpw;F
toq;Ffpd;wJ.
14.) gy;NtW Jiwjiyth;fspd; Kaw;rpAld; mlf;ftpiy

nrytpidf;Fiwf;Fk ;jpl;lj;ij mikj;jy;
10.2 mlf;ftpiy fzf;fpaypd; Kf;fpaj;Jtk;:

mlf;ftpiy fzf;fpaypd; gzpfs;:
Nkyhz;ikapd; kpf Kf;fpag; gzpfshfpa jpl;lkpLjy;> KbT

vLj;jy; kw;Wk; fl;Lg;gLj;Jjy; Mfpaitfis epiwNtw;w
Nkyhz;ikapdUf;F mlf;ftpiy fzf;fpay; cjTfpd;wJ.
m.) jpl;lkpLjy:; nray;gLtjw;F Kd; jPtukhf xU fhhpaj;ij

Muhat;Nj jpl;lkpLjy; vdg;gLk;.
M.) KbT vLj;jy;: gy;NtW eltbf;iffspy; gFj;jwpTNthL
rhpahd KbTfisj; Njh;e;njLg;gNj KbntLj;jy; vd;W ngah>;
,.) fl;Lg;gLj;Jjy;:Kd;$l;bNa jPh;khdpj;j nrytpid cz;ikapy;
ele;j nryNthL xgg; pl;Lg;ghh;j;J VNjDk; NtWghL fhzg;gl;lhy;
mjid Muhae;;J mjidj; jPh;j;J itg;gjhFk;. NkNy fz;l
%d;W Nkyhz;ik gzpfis jpwikAld; epiwNtw;w
Nkyhz;ikapdUf;F mlf;ftpiy fzf;fpay; nghpJk;
Kf;fpakhdjhf tpsq;Ffpd;wJ. Nkyhz;ikapdUf;F mlf;ftpiyf;
fzf;fpayhdJ fPo;f;fz;l topfs; %yk; cjTfpd;wJ.
1.) mlf;ftpiyr; nryTfis Nrfhpj;J> mtw;iw tifg;gLj;jp

Njitahd jfty;fis Nkyhz;ikf;F mDg;gp mlf;ftpiyiaf;
fl;Lg;gLj;jp ,yhgk; fpilf;Fk; topKiwiaf; fz;Lgpbf;fpd;wJ.
2.) nghUs;> ciog;G> Nkw;r;nryT> Nghd;witfis rpwg;ghf

fl;Lg;gLj;j mlf;ftpiyf; fzf;fpayhdJ Nkyhz;ikf;F
cjTfpd;wJ.
3.) mlf;ftpiyr; nryTfis Jy;ypakhf toq;Ftjhy; njhopy;

nfhs;ifia vspjpy; jahhpf;f Kbfpd;wJ.
4.) tuT nryT jpl;lj;ij jahhpj;J eph;thfj;jpw;F mspg;gjhy;>

mlf;f nrytpid vspjpy; fl;LgLj;j Kbfpd;wJ. jpwikapd;ik
Nrjhuk;> tzP hd Neuk;> Nkw;r;nryTfs; Nghd;witfis eph;thfk;
jLj;J epWj;j ,e;j jpl;lk; cjTfpd;wJ.
483
5.) mDkjpj;j Neuk;> mDkjpj;j cw;gj;jp Nghd;wtw;iw
Kd;$l;bNa jPh;khdpg;gjhy; eph;thfk; vspjpy; jpwikia fzpf;f
cjTfpd;wJ.
6.) fpilf;ff; $ba tsq;fis rpwg;ghf gad;gLj;Jtjhy;

Njitahd nryTfisf; fl;Lg;gLj;Jfpd;wJ.
7.) jpl;lkpLjy;> tuT nryTj; jpl;lk;> mlf;f nryT

fl;Lg;gLj;Jjy; ,e;j %d;Wk; Nkyhz;ikf;F Kf;fpakhd
fUtpahFk;.
8.) mlf;ftpiyf; fzf;fpaypy; fhzg;gLk; Nkhrb> gpiofis

mlf;ftpiy jzpf;ifapd; %yk; fz;Lgpbj;J mjidj; jLg;gjw;F
cjTfpd;wJ. ,jd; %yk; fzf;fpapaypd; El;gk;> nray;Kiw
Nghd;wiyfis fz;Lgpbj;J ek;gfkhd mwpf;ifia eph;thfj;jpw;F
rkhg; ;gpf;f KbfpwJ. jzpf;ifahsh; mwpf;ifapd; %yk;
Nkyhz;ik vspjpy; mlf;ftpiy nryitf; fl;Lg;gLj;Jfpd;wJ.
10.2.1 nryT fzf;fpaypd; Nehf;fq;fs;

nryT fzf;fpaypd; Kf;fpa Nehf;fq;fs; gpd;tUkhW: -
(m) ntt;NtW El;gq;fs; kw;Wk; nryT Kiwfisg; gad;gLj;jp
ntt;NtW R+o;epiyfspy; nryTfisf; fz;lwpjy;
(M) ntt;NtW R+o;epiyfspy; tpw;gid tpiyia jPu;khdpf;f
(,) nghUl;fs; njhopyhsu; kw;Wk; Nky;epiyfSf;fhd juq;fis
mikg;gjd; %yk; nray;jpwidj; jPu;khdpj;jy; kw;Wk;
fl;Lg;gLj;Jjy;
(<) mf;fiwapd; epjpepiy mwpf;iffisj; jahupg;gjw;fhd
ruf;Ffis %Ltjd; kjpg;igj; jPu;khdpj;jy;
(,) nryT njhFjp cwit epu;zapf;Fk; ,af;ff;
nfhs;iffSf;F xU mbg;gilia toq;f.
e\;lj;jpy; %LtJ my;yJ nray;gLtJ> re;ijapy; ,Ue;J
cw;gj;jp nra;tJ my;yJ thq;FtJ vd;gJ
jw;NghJs;s cw;gj;jp Kiwiaj; njhlu my;yJ mij
Nkk;gLj;jg;gl;l Kiwahy; khw;wTk; jahupg;G Nghd;wit
484
10.2..2 epjp fzf;fpaYf;Fk; mlf;ftpiyf; fzf;fpaYf;Fk; cs;s
NtWghLfs;.
epjpf; fzf;fpay; mlf;ftpiyf; fzf;fpay
1. ,J xU njhopy; epWtdj;jpd; ,J xU nghUis cw;gj;jp
nghJthd nra;jpfis nra;Ak; nghOJ my;yJ
jUfpd;wJ. mjhtJ njhopypd; Nritia
,yhgk; my;yJ el;lj;ij toq;Fk;nghOJ Vw;glf;$ba
gw;wpa epjp epiyikia mlf;ftpiy nryTfs;
chpikahUf;Fk; ntsp eph;thfj;jpw;F jUtjd; %yk;
egUf;Fk; njhptpf;fpd;wJ. jpl;lkpLjy;> mikg;GKiw>
KbT vLj;jy;> fl;Lg;gLj;Jjy;
Nghd;w Nkyhz;ikapdUf;F
mspf;fpd;wJ.
2.jid ,e;jpa fk;ngdpr; rl;lk; mlf;ftpiyf; fzf;fpaiyf;
tUkhd thpr;rl;lj;jpd;gb fl;lhakhf guhkupf;f
fzf;Ffis rhpahf guhkhpf;f Ntz;bajpy;iy Njitg;gl;lhy;
Ntz;Lk;. vdNt rl;lj;jpd;gb fzf;Ffis itj;Jf;
fzf;Ffis fl;lhakhf gjpT nfhs;syhk
nra;J guhkhpf;f Ntz;Lk;
nrytpdq;fSf;FjFe;jthW ve;j Nehf;fpj;jpw;fhf nryT
tzpf eltbf;iffis Vw;gl;lNjh mjw;F jFe;jgb
mtw;iw tifg;gLj;jp> gjpT nryTfs; gjpT
nra;J gFj;jha;T nra;ag;gLfpd;wd
nra;ag;gLfpd;wJ.
4. Mz;L ,Wjpapy;mwpf;if Njitg;gLk; nghOJ mwpf;if
rkh;g;gpf;fg;gLfpwJ. mspf;fg;gLfpwJ.
5. tzpfk; eltbf;iffis cw;gj;jp rk;ge;jg;gl;l
gjpT nra;ag;gLfpd;wJ eltbf;iffs; kl;Lk; ,jpy;
6. cz;ikahd njhifia ,J vjph;ghh;f;Fk; kjpg;gPL
gjpT nra;fpd;wJ. njhifapd;mbg;gilapy;
gjpag;gLfpwJ.
7. ,J ve;j tpjkhf fl;Lg;ghLk; fl;Lg;gLj;Jjypd; tpguq;fis
jUtjpy;iy tpsf;fkhf jUfpd;wJ.
8. ,J vy;yh ,J cw;gj;jpf;F Vw;glf;$ba
nrytpdq;fisAk;fhl;Lfpd;wJ. nryTfis kl;Lk;
fhz;gpf;fpd;wJ.
9. gzk; rk;ge;jg;gl;l gzk; kw;Wk; gzkpy;yhj
eltbf;iffis kl;Lk; eltbf;iffisAk;
Nkw;nfhs;fpd;wJ. Nkw;nfhs;fpd;wJ.
10.. ruf;fpd;kjpg;igmlf;ftpiy mlf;ftpiy kjpg;gpNyNa
my;yJ re;ijtpiy ,it ruf;fpid
485
,uz;bYk; vJ Fiwthf kjpg;gplg;gLfpd;wd.
cs;sNjh mJNt ruf;fpd;
kjpg;ghff;fzf;fplg;gLfpd;wJ.
11. epjpf; fzf;fpy;ntsp ,J cs; eltbf;if (epWtdk;)
eltbf;ifrk;ge;jg;gl;litahf njhlh;Gilajhf cs;sJ.
cs;sJ.
12. nryTfis nkhj;jkhf nryTfis myfpd;
fhl;Lfpd;wJ. mbg;gilapy;
gy;NtW $Wfshf
gphpf;fg;gLfpd;wd
13. ,J epWtdj;jpd; midj;Jf; ,J epjpf; fzf;fpaypd; xU
fzf;FfisAk; nfhz;ljhf gFjpahFk;.
tpsq;Ffpd;wJ.
14. ,J tpQ;Qhdmbg;gilapy; ,J tpQ;Qhdk; kw;Wk; njhopy;
,Ue;jhYk; rl;lj;jpw;F cl;gl;L El;gq;fis nfhz;L rpwg;ghd
fzf;Ffs; jahhpf;fg;gLfpd;wd. fl;Lg;ghl;il jUfpd;wJ.
10.2.3 nryT fzf;fpaypd; Nehf;fk;

nryT fzf;fpaypd; Nehf;fk; kpfTk; tpupthdJ kw;Wk;
gpd;tUtdtw;iw cs;slf;fpaJ: -
(m) nryT epu;zak;: jahupg;G nryitf; fz;Lgpbg;gNj nryT
fzf;fpaypd; Kf;fpa Nehf;fk; /
epahakhd mstpyhd Jy;ypaj;Jld; toq;fg;gLk; Nritfs;.
(M) nryT fzf;fpay;: ,J nrytpdq;fSf;fhd fzf;fpay;
nray;KiwahFk;> ,J nrytpdq;fis gjpT nra;tjpy;
njhlq;FfpwJ
kw;Wk; Gs;sptptu juTfisj; jahupg;gjd; %yk; KbfpwJ.
(,) nryTf; fl;Lg;ghL: nrytpd; $Wfis mjw;Fs; itj;jpUf;f
,J nraiy xOq;FgLj;Jk; nray;KiwahFk; msTUf;fis
mikf;fTk;.
(<) nryT mwpf;iffs;: ,J nryT fzf;fpaypd; ,Wjp
nray;ghL. ,e;j mwpf;iffs; Kjd;ikahf jahupf;fg;gl;Ls;sd
ntt;NtW epiyfspy; epu;thfj;jhy; gad;gLj;j. nryT
mwpf;iffs; jpl;lkply; kw;Wk; fl;Lg;ghl;Lf;F cjTfpd;wd>
nray;jpwd; kjpg;gPL kw;Wk; epu;thf KbntLf;Fk;.
(,) nryTj; jzpf;if: nryTf; fzf;Ffspd; rupahd jd;ikiar;
rupghu;g;gJ nryTr; jzpf;if MFk;
nryT fzf;fpay; jpl;lj;ij gpd;gw;Wjy;. mjd; Nehf;fk;
vz;fzpj Jy;ypaj;ij cWjpg;gLj;JtJ kl;Lky;y
nryT gjpTfspd; Mdhy; nfhs;iffs; kw;Wk; tpjpfs; rupahfg;
gad;gLj;jg;gLtijf; fhzTk;
486
10.2.4 nryT fzf;fhsu;
ngUk;ghyhd nryT fzf;fhsu;fs; murhq;f epWtdq;fs; my;yJ

ngupa epWtdq;fspy; gzpGupfpwhu;fs;> rpyu; nghJ fzf;fpay;
epWtdq;fs; my;yJ mtu;fspd; nrhe;j RahjPd eilKiw %yk;
MNyhrfu;fshf gzpahw;Wthu;fs;. nryT fzf;fhsupd; KONeu
Ntiytha;g;ig cWjpg;gLj;j Kbahj rpwpa my;yJ eLj;ju
tzpfq;fSf;fhd Nritfisr; nra;a jdpahu; MNyhrfu;fs;
ngUk;ghYk; miof;fg;gLthu;fs;. KONeu Ntiyapy; ,Ug;gtu;fs;
gytpjkhd flikfisr; nra;thu;fs;:
1. epiyahd gl;n[l; Nkk;ghLfSf;fhd juit toq;Fjy;
2. cs; nray;KiwfSf;F kiwKf nryTfis xJf;f

nkd;nghUisg; gad;gLj;Jjy;
3. nghUj;jkhd nryT ,af;fpfs; gw;wpa tpupthd gFg;gha;T
4. rhj;jpakhd tzpf Kaw;rpfspd; kjpg;gPL
nray;ghLfs;/ nray;ghLfs; %yk;: functions / activities
1.jahupg;gpy;cs;sJ (PRODUCTION ;
2.ml;kpdp];l;Nu\d;; (ADMINISTRAION)
3.tpw;gid tpepNahfk;; kw;Wk;(Selling; Distribution)
4.Muha;r;rp kw;Wk; Nkk;ghl;L nryT. Research & Development

Expenditure.
10.5. nryTfspd; tifg;ghL (Classification of Costs)

nryTfspd; tifg;ghL vd;gJ mtw;wpd; xj;j gz;GfSf;F Vw;g
nryTfis njhFj;jy; vd;gjhFk;. ,g;NghJ> nrytpy; mtw;wpd;
,ay;G> nray;ghLfs;> fz;Lgpbf;ff;$ba jd;ik Nghd;wtw;Wf;F
Vw;g nryTfis tifg;gLj;j xU l[d; topfs; cs;sd. ,q;Nf
,JNghd;w Ie;J tifg;ghLfspy; ftdk; nrYj;JNthk;. ,ij
tpupthff; fw;Wf;nfhs;Nthk;.
1] ,aw;ifapd; tifg;ghL(Classification by Nature)
,J nryTfspd; gFg;gha;T tifg;ghL MFk;. mtu;fspd;

,ay;Gf;F Vw;g gpupg;Nghk;. vdNt mbg;gilapy; ,e;j
tifg;ghl;bd; gb %d;W gue;j gpupTfs; cs;sd> mjhtJ
487
njhopyhsu; nryT> nghUl;fs; nryT kw;Wk; nryTfs;. ,e;j
jiyfs; nryTfis xU jhspy; tifg;gLj;Jtij
vspjhf;Ffpd;wd. mit nkhj;j nryitf; fz;lwpa cjTfpd;wd
kw;Wk; nray;ghl;by; cs;s nryit jPu;khdpf;f cjTfpd;wd.
nghUs; nryTfs;: nghUs; nryTfs; vd;gJ nghUl;fspd;
cw;gj;jpapy; ehk; gad;gLj;Jk; ve;jnthU nghUl;fspd; nrythFk;.
,e;j nryTfis ehq;fs; NkYk; gpupf;fpNwhk;. vLj;Jf;fhl;lhf>
nghUs; nryTfis %yg;nghUs; nryTfs;> cjpup ghfq;fs;>
Ngf;Nf[pq; nghUl;fspd; nryTfs; vdg; gpupf;fyhk;.
njhopyhsu; nryTfs;: njhopyhsu; nryTfs; vd;gJ nghUl;fspd;
cw;gj;jpiaj; njhlu epue;ju kw;Wk; jw;fhypf Copau;fSf;F
toq;fg;gLk; rk;gsk; kw;Wk; Cjpaq;fisf; nfhz;Ls;sJ
nryTfs;: nghUl;fs; my;yJ Nritfis jahupj;jy; kw;Wk;
tpw;gid nra;tJ njhlu;ghd gpw nryTfs;.
2.] nray;ghLfspd; tifg;ghL (Classification by Functions)
,J nryTfspd; nray;ghl;L tifg;ghL MFk;. vdNt tifg;ghL
epWtdj;jpd; mbg;gil epu;thf eltbf;iffspd; Kiwiag;
gpd;gw;WfpwJ.
cw;gj;jp> epu;thfk;> tpw;gid Nghd;w nray;ghLfspd; gue;j
gpupTfSf;F Vw;g nryTfis njhFj;jy;.
cw;gj;jp nryTfs;: nghUl;fspd; cz;ikahd cw;gj;jp my;yJ
fl;Lkhdj;Jld; njhlu;Gila midj;J nryTfs;
tzpf nryTfs;: cw;gj;jp nryTfisj; jtpu xU epWtdj;jpd;
nray;ghl;bd; nkhj;j nryTfs;. ,jpy; epu;thfp nryTfs;>
tpw;gid kw;Wk; tpepNahf nryTfs; Nghd;wit mlq;Fk;.
3] fz;Lgpbg;gjd; %yk; tifg;ghL
,e;j mk;rk; nryTfspd; kpf Kf;fpakhd tifg;ghL> Neub

nryTfs; kw;Wk; kiwKf nryTfs;. ,e;j tifg;ghL
epWtdj;jpd; ,Wjp jahupg;Gf;fhd fz;Lgpbg;gpd; msit
mbg;gilahff; nfhz;lJ.
Neub nryTfs;: vdNt ,it xU Fwpg;gpl;l nryT myF
my;yJ nryT ikaq;fSld; vspjpy; milahsk; fhzg;gLk;
nryTfs;. xU jahupg;G jahupg;gpy; gad;gLj;jg;gLk; nghUl;fs;
my;yJ cw;gj;jp nray;KiwAld; njhlu;Gila ciog;G
Mfpait rpy mbg;gil vLj;Jf;fhl;Lfs;.
488
kiwKf nryTfs;: ,e;j nryTfs; gy Nehf;fq;fSf;fhf
nra;ag;gLfpd;wd> mjhtJ gy nryT ikaq;fs; my;yJ
myFfSf;F ,ilapy;. vdNt mtw;iw xU Fwpg;gpl;l nryT
ikaj;jpw;F vspjpy; milahsk; fhz KbahJ. cjhuzkhf
fl;blj;jpd; thlif my;yJ Nkyhsupd; rk;gsj;ij vLj;Jf;
nfhs;Sq;fs;. xU Fwpg;gpl;l nryT myFf;F ,j;jifa
nryTfis vt;thW fz;lwptJ vd;gij vq;fshy; Jy;ypakhf
jPu;khdpf;f KbahJ.
4] ,ay;ghd tifg;ghL
,e;j tifg;ghL nryTfis rhjhuz nryTfs; kw;Wk; mrhjhuz
nryTfs; vd jPu;khdpf;fpwJ. ,ay;ghd nryTfspd; tpjpKiwfs;
tof;fkhf xU Fwpg;gpl;l mstpyhd ntspaPl;by; epfOk;
nryTfs;> ,e;j epiy ntspaPL epfOk; mNj epiyikfspd; fPo;.
,ay;ghd nryTfs;: ,J cw;gj;jpr; nrytpd; xU gFjpahFk;
kw;Wk; nryT kw;Wk; ,yhgj;jpd; xU gFjpahFk;. epiyahd
epiyikfspy; ntspaPl;bd; rhjhuz kl;lj;jpy; epWtdk;
Vw;gLj;Jk; nryTfs; ,it.
mrhjhuz nryTfs;: ,e;j nryTfs; nghJthf xU Fwpg;gpl;l
mstpyhd ntspaPl;by; rhjhuz ntspaPL Vw;gLk; epiyikfspy;
Vw;glhJ. ,e;j nryTfs; ,yhg el;lf; fzf;fpy;
tR+ypf;fg;gLfpd;wd> mit cw;gj;jpr; nrytpd; xU gFjpahf
,y;iy.
Kiwfs; my;yJ nryT tiffs;
nryT vd;gJ nrytpdq;fisf; fz;lwpAk; El;gk; kw;Wk;
nray;Kiw MFk;. mijNa nra;a> mJ mtrpak;
nryitf; fz;lwpAk; xU Fwpg;gpl;l Kiwiag; gpd;gw;wTk;.
NtWgl;l gy;NtW Kiwfs; gad;gLj;jg;gLfpd;wd
cw;gj;jp tif kw;Wk; mtw;wpd; jd;ikiag; nghWj;J
njhopy;fs;. gutyhf nryT Kiwfs;
gpd;tUtdtw;wpy; tifg;gLj;jg;gl;Ls;sJ:
(m) Fwpg;gpl;l Mu;lu; nryT (Ntiy my;yJ Kida nryT)
(M) nray;ghl;L nryT my;yJ nray;Kiw my;yJ fhy nryT
Fwpg;gpl;l Mu;lu; nryT: Specific Order Costing
Fwpg;gpl;l Mu;lu; nryT vd;gJ nghUe;jf;$ba mbg;gil nryT
Kiwfspd; tifahFk;
489
Ntiy jdpj;jdp Ntiyfs; njhFjpfs; my;yJ xg;ge;jq;fisf;
nfhz;Ls;sJ> mit xt;nthd;Wk; xU Fwpg;gpl;l tupirahy;
mq;fPfupf;fg;gLfpd;wd
my;yJ xg;ge;jk;. njhFjp nryT kw;Wk; xg;ge;j nryT
Mfpatw;iwf; nfhz;l Ntiy nryT ,jpy; mlq;Fk;.
xg;ge;j nryT my;yJ Kida nryT vd;gJ ngUk;ghYk;

miof;fg;gLtJ ,J Ntiy nryT Kiwapd; khWghlhFk;>
,Jfl;blk; my;yJ gpw fl;Lkhdg; gzpfspy; <Lgl;Ls;s
tzpfq;fspy; gad;gLj;jg;gLfpwJ. Ntiyfs; nghJthf
xg;ge;jq;fs; thbf;ifahsu;fSld; Eioe;jJ. xU tzpfj;jhy;
xU Neuj;jpy; ifahsg;gLk; mj;jifa xg;ge;jq;fspd; vz;zpf;if
nghJthf ngupajhf ,Uf;fhJ> Ntiy nryT Kiwia tpl
xg;ge;j nryT vd;gJ nray;ghl;by; kpfTk; vspikahdJ.
xg;ge;jr; nrytpy; gad;gLj;jg;gLk; mbg;gilf; Nfhl;ghLfs;
Ntiy nrytpy; gad;gLj;jg;gLtijj; jtpu xg;ge;jq;fspd;
Fwpg;gpl;l NjitfSf;F Vw;g ,it khw;wpaikf;fg;gLfpd;wd.
10.10. Ntiy nryTf;Fk; xg;ge;j nryTf;Fk;

,ilapyhd NtWghLfs;:
(m) xU ftiyapy; ve;j Neuj;jpYk; ifapy; ,Uf;Fk;
Ntiyfspd; vz;zpf;if ngupajhf ,Uf;Fk;NghJ> xU rpy
xg;ge;jq;fs; kl;LNk ,Uf;fyhk; xU Neuj;jpy; Nkw;nfhs;sg;gLk;.
(M) nrytpdq;fspd; Ftpg;G> gFg;gha;T gfpu;T xJf;fPL kw;Wk;
fl;Lg;ghL Mfpait xg;ge;jj;jpy; vspikg;gLj;jg;gl;Ls;sd
(,) ngUk;ghyhd nryTfs; xg;ge;jf; fzf;fpw;F Neubahf
tR+ypf;fg;gLk;. mj;jifa xU Neub xJf;fPL Ntiy nrytpy;
msT rhj;jpakpy;iy.
(<) xg;ge;jq;fs; ePz;l fhyj;jpw;F ,aq;ff;$Lk; vd;gjhy;> kjpg;gPL
kw;Wk; tuT itg;gjpy; rpf;fy; vOfpwJ fzf;fpay; fhyj;jpd;
Kbtpy; KOikaw;w xg;ge;jq;fspd; ,yhgk;. xg;ge;j nryT
vd;gJ fl;blq;fspd; fl;Lkhdk; Nghd;w fl;Lkhd eltbf;iffspy;
gad;gLj;jg;gLk; xU tif nryT MFk;. rhiyfs; ghyq;fs;
Nghd;wit. xU tpiyf;F xg;ge;jk; vLf;Fk; egiu xg;ge;jf;fhuu;
vd;Wk;> me;j egu; vd;Wk; miof;fg;gLfpwJ
ahiu vLj;Jf; nfhz;lhYk; mJ xg;ge;jf;fhuu; vd;W
miof;fg;gLfpwJ. ehq;fs; Kf;fpakhf xg;ge;jf;fhuupd;
Gj;jfq;fspy; mf;fiw nfhz;Ls;Nshk;. xg;ge;jj;jpy; Vw;gl;l yhgk;
my;yJ ,og;ig mwpa> xg;ge;jf;fhuu; ngausT fzf;ifj;
jahupf;fpwhu; mtuJ Gj;jfq;fspy; ‘xg;ge;j fzf;F’ vd;W
490
miof;fg;gLfpwJ. ,e;j fzf;fpy; xg;ge;jf;fhuu; nra;j nryTfs;
midj;Jk;. gw;W kw;Wk; tUkhdk; mjhtJ Kf;fpakhf gzp
rhd;wspf;fg;gl;l Ntiy tuT itf;fg;gLfpwJ; NtWghL yhgk;
my;yJ ,og;igf; Fwpf;fpwJ.
10.3. mlf;ftpiyapd; $Wfs; (Element of cost)
mlf;ftpiyapy; %d;W $Wfs; cs;sd.mit

1.) nghUl;fs; (Material)
2.) ciog;G (Labour)
3.) nryTfs; (Expenses
1.) nghUl;fis ,uz;L tifg;gLj;jyhk;. mit (Materials)

m.) Neub nghUl;fs; (Direct Materials)
M.) kiwKf nghUl;fs; (Indirect Material)
2.) ciog;G ,uz;L tifg;gLk; ( Labour)

m.) Neub ciog;G (Direct Expenses)
M.) kiwKf nghUl;fs;( Indirect Labour)
3.) nryTfs; ,uz;L tifg;gLk;(Expenses)

m.) Neub nryTfs; (Direct Expenses)
M.) kiwKf nryTfs;Indirect Expenses ( Overheads)
kiwKfg; nghUl;fs;> kiwKf ciog;G> kiwKf nryTfs;>

midj;ijAk; nfhz;lJ Nkw;r;nryTfs; vdg;gLk;.
Nkw;nryTfis %d;W gphpTfshfg; gphpf;fyhk;.
m.) cw;gj;jp my;yJ njhopw;rhiy Nkw;r;nryT(Factory Overheads)

M.) mYtyfk; kw;Wk; eph;thf Nkw;nryTfs;.(Office &
Administrative overheads)
,.) tpw;gid kw;Wk; tpdpNahf Nkw;nryTfs;(Selling & Distribution
Overheads)
mlf;ftpiy $Wfis gy gphpTfshf gphpf;fyhk;

I.Kjd;ik nryTfs;(Prime cost) =Neub nryTfs; Neub ciog;G
Neub nryT
II. njhopw;rhiy nryT ( Factory Cost) = Kjd;ik nryT +
njhopw;rhiy Nkw;r; nryTfs;
491
III. cw;gj;jpf;fhd nryT(Cost of Production) = njhopw;rhiy
nryT mYtyfk; kw;Wk; eph;thf Nkw;nryT
IV. nkhj;j mlf;ftpiymy;yJ (Total cost)= cw;gj;jpf;fhd
nryT tpw;gid tpw;gidapd; mlf;ftpiy kw;Wk; tpepNahf
Nkw;nryT.
Total cost or cost of sales ,Total cost = Cost of production + Selling and
distribution overheads.
mlf;ftpiyf;$Wfs
nghUl;fs; ciog;G nryTfs;
Neh;Kfk; Neh;Kfk; Neh;Kfk;
kiwKfk; kiwKfk; kiwKfk;
Nkw;nryTfs
njhopw;rhiy mYtyf nryTfs; tpw;gid kw;Wk;
Nkw;r;nryTfs ;Nkw;r;nryT tpepNahf Nkw;r;nryT
mlf;ftpiyf; $Wfspd; nghUs; tpsf;fk;:

1.) Neubg; nghUl;fs;: (Direct Materials)
mlf;ftpiy ikaq;fs; my;yJ mlf;ftpiy myFfs;
Mfpatw;Wld; vspjpy; milahsk; fz;L nfhs;sg;gl;L mjid
Neubahf cw;gj;jp nra;ag;gl;l nghUSf;F xjf;fPL nra;Ak;
nghUspd; mlf;ftpiyNa NeubnghUs; vdg;gLk;.
KOikaile;j nghUspd; mq;fNk Nebg;nghUshFk;. ,J
Kjd;ikr; nrytpd; xU gFjpahFk;. ,J cw;gj;jp nra;ag;gl;l
nghUSf;F Neubahf xJf;fPL nra;ag;gLfpd;wJ.
v.fh: rpnkz;l; - [pg;rk;> Rz;zhk;G (fr;rhg; nghUs;)
rh;f;fiu - fUk;G ( fr;rhg; nghUs;)
rhf;F - rzy; (fr;rhg; nghUs;)
Milfs; - gUj;jp (fr;rhg; nghUs;) vdNt vy;yhtpj
fr;rhg;nghUSk; Neub nghUshf cs;sd.
cjphp ghfq;fSk; xU Neub nghUshFk;.
v.fh.irf;fps; lah;> bA+g;> buhd;rp];lh; NubNahtpy; cs;s ghl;lhp
nrUg;G jahhpf;fj; cjTk; Njhy; xU fr;rhg; nghUshFk
492
2. Neub ciog;G (Direct Labour)
fr;rhg;nghUis KOikahd nghUshf khw;w <LgLk; Neub
njhopyhsh;fSf;F toq;fg;gLk; Cjpak; Neub ciog;G my;yJ
Neh;Kf $yp vdg;gLk;. Neub ciog;ig vspjpy; trjpahf
milahsk; fz;Lgpbj;J mjid Neubahf me;j cw;gj;jp
nra;ag;gl;l nghUSf;F xJf;fPL nra;ag;gLtNj Neub ciog;G
vdg;gLk;.cw;gj;jpapy; Neubahf <LgLk; njhopyhsh;fs; cw;gj;jp
nra;a cjTgth;fs; Ma;thsh;fs; MfpNahh; Neub ciog;gpy;
mlq;Fthh;.
3.) Neubr; nryT (Direct Expenses)
xU Fwpg;gpl;l nghUSf;F Neub nghUs;> Neub ciog;G
,y;yhky;kw;w nryTfs; Vw;gl;lhy; mjid Neubr; nryT
vdg;gLk;. ,e;j nryit Fwpg;gpl;l mlf;ftpiy ikaq;fSf;F
Neubahf xJf;fPL nra;ag;gLfpd;wJ. ,J Kjd;ikr; nrytpd; xU
gFjpahFk;. ,e;er; nryit vspjpy; milahsk; fz;L mjw;Fhpa
mlf;ftpiy ikaq;fSf;F xJf;fPL nra;ag;gLk;. chpikj;njhif>
nghUs; Vw;wp tuf;$ba tz;b thlif nfhs;Kjy; nra;Ak;
nghUSf;Fhpa fyhy; thp> fl;blf; fiyQhpd; fl;lzk;>
gOjile;j Ntiyia epth;j;jp nra;a Vw;gLk; nryT>
thliff;F vLj;j nghwpfyd;> ,ae;jpuq;fs; ahTk; Neub
nryTf;Fhpa cjhuzq;fshFk;.
4. kiwKf nghUs;fs ( Indirect Materials)
,J cw;gj;jp nra;ag;gl;l nghUspy; xU gFjp my;y.
,jd; nryTfis vspjpy; milahsk; fz;Lnfhs;s KbahJ.
,jid Neubahf cw;gj;jp nra;ag;gl;l nghUSf;F xJf;fPL
nra;a Kbahj ,e;jr; nryTfis gfph;e;jspf;ff;$ba my;yJ
<h;f;ff;$ba Kiwapy; xJf;fPL nra;ag;gLfpwJ. ,jid Neubahf
mstpl KbahJ. ,ae;jpuq;fs; ey;y Kiwapy; guhkhpf;f Vw;gLk;
nryTfshfpa fphp];>Y}g;gphpf;fzl; Mapy;> Njitaw;w Jzp> rpwpa
^y;];> Jzpijf;fj; Njitg;gLk; E}y;> kidnghUspy; fhzg;gLk;
Mzp> (gyif ehw;fhypapy; cs;s Mzp> thh;dp]; nrUg;gpy;
fhzg;gLk; Mzp> girmYtyf vOjg;nghUs;fs; Nghd;witfs;
kiwKfg; nghUs;fs; MFk;.)
5. kiwKf ciog;G( Indirect Labour )
,J cw;gj;jpapd; xU gFjp my;y. cw;gj;jp nra;tjw;F
Jizahf ,J cs;sJ. ,jd; nryTfis vspjpy; milahsk;
fhzKbahJ. xJf;fPL nra;a ,ayhj ,e;jr; nryTfis
mlf;ftpiy ikaq;fs; my;yJ mlf;ftpiy myFf;Fg;
gfph;e;jspf;Fk; Kiw my;yJ <h;f;Fk; Kiwapy; xJf;fPL
493
nra;ag;gLfpwJ. ,jd; nrytpid Neubahf cw;gj;jp nghUSf;F
xJf;fPL nra;aKbahJ. fz;fhzpg;ghsUf;Fhpa rk;gsk;>
Nkw;ghh;itahsh; rk;gsk;> nghJ Nkyhsh; rk;gsk;> mYtyf
mjpfhhpapd; rk;gsk;> gz;lff; fhg;ghshpd; rk;gsk;> mYtyf
mjpfhhpapd; rk;gsk;>gz;lff; fhg;ghshpd; rk;gsk;> cs;Jiw
nryT Nghd;witfs; kiwKf ciog;Gf;Fhpa cjhuzkhFk;.
6. kiwKf nryTfs( Indirect Expenses)
mlf;ftpiy ikaq;fs; my;yJ mlf;ftpiy myFf;F
xJf;fPLnra;a Kbahj nryTfis gfph;e;J mspj;J my;yJ <h;g;G
nra;tjd; %yk; mspg;gNj kiwKfr; nryTfs; vdg;gLk;. ,e;j
nryTfis vspjpy; milahsk; fhzKbahJ. kiwKfg;
nghUs;fs;> kiwKf ciog;G my;yhjitfs; ahTk;> kiwKf
nryTfs; vdg;gLk;.
njhopw;rhiyf;F nrYj;Jk; thlif> ,ae;jpuq;fspd;
Nja;khdk;> fl;blq;fspd; Nja;khdk;> gOJ ghh;f;Fk; nryT>
njhopyhsh;fspd; eyDf;F toq;Fk; nryTfs;>kUj;JtnryTfs;>
Gjpa njhopyhsh;fSf;F Vw;gLk; gapw;rp nryT> mYtyf thlif>
kpd;rhu nryT> nghUis tpw;gidf;Ff; nfhz;L nry;tjw;Fhpa
tz;b thlif Nghd;witfs; kiwKfr; nryTfshFk;.
Nkw;nryT vd;gJ kiwKfg; nghUs;fs;> kiwKf ciog;G>
kiwKfr; nryTfs; Mfpatw;wpd; nkhj;j tbtNk Nkw;nryT
vdg;gLk;. ,jid Rkj;jg;gl;l nryT vdTk; miof;fyhk;.
Overhead = Indirect material + Indirect Labour + Indirect Expenses
mlf;ftpiy gl;bay; ( Cost Sheet)

mlf;ftpiyg;gl;bay; vd;why; vd;d? mjd; Nehf;fq;fisf; $W
mlf;ftpiyg;gl;bay; vd;gJ xU mwpf;ifahFk;. ,jpy; Xu
Fwpg;gplg;gl;l tUlj;jpy; cw;gj;jp nra;j nghUspd; nkhj;j
vz;zpf;ifAk;. mjw;F Vw;gl;l nkhj;j nryT kw;Wk; xU myfpd;
mlf;ftpiyiaAk; fhl;Lfpd;wJ. mlf;ftpiyf; fzf;fpaypy; gjpT
nra;j nryTfis Nrfhpj;J gy;NtW gphpTfshff; fhl;Lfpd;wJ.
,J xU MtzkhFk;. mlf;ftpiy ikaq;fs; my;yJ
mlf;ftpiy myfpypUe;J Nrfhpj;j nryTfis tphpthf
fhl;Lfpd;wJ. ,ul;il gjpT Kiwia gpd;gw;Wtjpy;iy.
nryTfisf; $Wfs;> gzpfs;> nray;Kiw Nghd;w mbg;gilapy;
fhl;Lfpd;wJ. (,jpy; tpw;gidAk; ,yhgKk; fhzg;gLtjpy;iy.)
,jpy; nkhj;j mlf;ftpiyAk; xU myfpd; mlf;ftpiyAk;
fhl;Lfpd;wJ
494
Nehf;fq;fs;
1.) nkhj;j mlf;ftpiy nryTfis gy $Wfshf fPo; gphpj;J
fhl;Lfpd;wJ.
2.) ,jpy; nkhj;j mlf;ftpiy nryTk;> xU myfpd; mlf;ftpiy
nryTk; fhz;gpf;fpd;wJ.
3.) epfo;fhy nrytpid fle;j fhy nryNthL xg;gpl;L ghh;f;fTk;.
4.) tpw;gid tpiyia eph;zapf;fTk;.
5.)mlf;ftpiyiaf; fl;Lg;gLj;jTk; jpwikapd;ik nfhz;l
eltbf;iffis Rl;b fhl;LtJk; ,jd; Nehf;fkhFk;.
ed;ikfs;:
1.) nfhLf;fg;gl;l Mz;by; cw;gj;jp nra;ag;gl;l nghUSf;F
epfo;e;j nkhj;j mlf;ftpiyAk; kw;Wk; xU myfpd;
mlf;ftpiyAk; fhz;gpf;fpd;wJ. 2.) cw;gj;jpahsh; ,jid
neUq;fp ftdpg;gjhy; mlf;ftpiy Fiwf;fg;gLfpd;wJ.
3.) fle;jfhy nryNthL xg;gpl;Lg; ghh;f;fTk;> tpj;jpahrk;
fhzg;gl;lhy; mjd; fhuzj;ij Muha;e;J mjidj; jtph;f;f
cjTfpd;wJ.
4.) cw;gj;jpahsUf;F cw;gj;jpf; nfhs;if gw;wpa KO
tpguq;fis mspj;J mtUf;F topfhl;bahf tpsq;Ffpd;wJ.
5.) tpw;gid tpiyia Jy;ypakhf jPh;khdpf;fpd;wJ.
6.) mlf;ftpiy nrytpidf; Fiwf;f cjTfpd;wJ.
7.) nlz;lh; Nghd;witfSf;F kjpg;gPL mlf;ftpiy gl;bay; %yk;
nlz;lh; tpiy jPh;khdpf;fpd;wJ.
10.11 rhpfl;ly; mwpf;if –khjphp
mlf;ftpiy fzf;fpy; cs;s ,yhgk;. xxxx

(my;yJ)
epjpf;fzf;fpy; cs;s el;lk; xxxx
$l;Lf:
1. epjpf;fzf;fpy; kl;Lk; Nrh;e;Js;s ,yhgk; xxxx

2. mlf;ftpiy fzf;fpy; kl;Lk; Nrh;e;Js;s
nryTfs ; xxxx
495
3. mlf;ftpiyapy; fhzg;Lk; kpif
Nkw;r;nryTfs; xxxx
4. epjpf;fzf;if fhl;bYk; mlf;ftpiy fzf;fpy;
fhl;lg;gLk; Nja;khdk; njhif mjpfkhf ,Ug;gJ xxxx
5. mlf;ftpiy fzf;fpy; ,Wjp ruf;fpUg;G
mjpfkhf fhzg;gLjy; xxxx
fhl;lg;gLk; -----------
7. nryTfs; mjpfkhf fhzg;gLjy; xxxx
---------
fop:
1. mlf;ftpiy fzf;fpy; kl;Lk; Nrh;e;Js;s
tUkhdk; xxx
2. epjpf;fz;ffpy; kl;Lk; Nrh;e;Js;s nryTfs; xxx
cs;s tUkhdk; mjpfkhf fhzg;gLjy; xxx
4. FiwNkw;r;nryTfs; mlf;ftpiyapy;
fhzg;gLjy; xxx
5. mlf;ftpiy fzf;fpy; ,Wjpruf;fpUg;G
Fiwj;J fhl;Ljy; xxx
6. epjpf;fzf;if tpl mlf;ftpiy fzf;fpy;
Nja;khdk; Fiwthf fhl;Ljy; xxx
epjpf;fzf;fpd; ,yhgk; (my;yJ mlf;ftpiy
fzf;fpd; el;lk; xxx
Cost Sheet Problem No :1 The following data relate to the manufacture

of a standard product during the month o April 2007
nryTj; jhs; vz;: 1 Vg;uy; 2007 khjj;jpy; xU epiyahd

jahupg;G jahupg;gJ njhlu;ghd gpd;tUk; jfty;fs;
%yg;nghUl;fs; &. 20>000

Neub Cjpak; & .12>000
,ae;jpu kzpNeuk; Ntiy & .950
,ae;jpu kzpNeu tPjk; & .2
mYtyf Nky;epiy 15%
Ntiy nrytpy; Nky;epiy tpw;gid 37
A+dpl;Lf;F 37 igrh
496
A+dpl; cw;gj;jp 20000
myFfs; 18000 &. jyh 2.50
Rawmaterials consumed Rs. 20,000
Direct wages Rs.12,000
Machine hour worked Rs 950
Machine hour Rate Rs 2
Office overhead
15% on works cost Selling overhead
37 paise per unit Unit Produced
20000 Units sold 18000 at Rs. 2.50 each
NkNy fhl;lg;gl;Ls;sijg; nghWj;jtiu ePq;fs; xU nryTj;
jhisj; jahupf;f Ntz;Lk;.
m) nryT ngu; A+dpl; M) fhyj;jpw;fhd yhgk;
jPu;T;
nryTj; jhs; - Vg;uy; 2007 (myFfs; xU A+dpl;Lf;F 20000
njhif nryit cw;gj;jp nra;jd
nryT njhif
%yg;nghUl;fs; Efug;gLfpd;wd 0000 20000
1.00
20>000
Neub Cjpak; & 12000 = 0.60P 12>000 0.60
20000
Kjd;ik nryT 32>000 1.60
$l;L+
njhopw;rhiy Nky;epiy ,ae;jpuk; 1800 0.09
(950 kzpNeuk; * RS.2)
njhopw;rhiy nryT 33>800 1.69

$l;L+
mYtyf Nky;epiy 15%
(gzpfs; 33800 * 15/100) 5>070 0.25
497
cw;gj;jp nryT
20000 A+dpl;LfSf;F 38>870 1.94
-,Wjp gq;F
2000 A+dpl; & .1.94 3>887 -
18000 myFfSf;fhd
cw;gj;jp nryT 34>983 1.94
$l;L
Nky;epiyfis tpw;gid nra;tJ
(xU A+dpl;Lf;F 37 igrh) 6>660 0.37
nkhj;j nryT 41>643 2.31
yhgk; (B/F) 3>357 0.19
-----------------------------------------------------------------
tpw;gid (18000 * 2.50) 45000 2.50
(Reconciliation of cost and Financial Accounts) f.vz; 1 : epjprhh;

epfu fzf;F ,yhgk; &. 257510 - mlf;ftpiy fzf;F epfu
,yhgk; &.344800. gpd;tUk; ,dq;fis itj;J rkg;gLj;Jk;
mwpf;if jahh; nra;f>
1.mlf;ftpiy fzf;fpy; njhopw;rhiy Nkw;nryT Fiwthf
vOjpaJ - 6240
2.mlf;ftpiy fzf;fpy; Nkw;nryT mjpfkhf fhl;Ljy ;&. 3400
3.epjprhh; fzf;F Nja;khdk; &. 22400
4.mlf;ftpiy fzf;F Nja;khdk; &. 25000
5.mlf;ftpiy fzf;fpy; KjyLP kPjhdtl;b Nrutpy;iy &. 16000
6.epjpfzf;fpy; vOjg;gl;l el;lk ;&. 11400
7.epjpfzf;fpy; tUkhdthp fhl;lg;gl;lJ &. 80600
8.epjpfzf;fpy; tq;fp tl;b> gq;fhjhak; tuT itj;J &.2450
9.ruf;fpy; Vw;gl;l el;lk ;mlf;ftpiy fzf;fpy;&.13500
Solution
498
rkg;gLj;Jk; mwpf;if &.
mlf;ftpiy fzf;F ,yhgk; 3,44,800
$l;Lf 3400
1. mlf;ftpiy mjpf Nkw;r;nryT
2. mlf;ftpiy mjpfkhd Nja;khdk 2600
3. KjyPL kPjhd tl;b 16000
4. tq;fp tl;b 2450 24450
369250
fop:
1. FiwkPl;G mlf;ftpiy fzf;F 6240
2. epjpfzf;F el;lk; 11400
3. tUkhd thp 80600
4. ruf;F el;lk; 13500 111740
-------------------------------
epjp rhh; fzf;F ,yhgk ; 257510
f.vz;: 3
epjprhh; epfu ,yhgk; &.285500
mlf;ftpiy fzf;F epfu ,yhgk; &.388600
epjpfzf;fpy; gpd;tUk; ,dq;fs; Nrh;e;Js;sd
1. ,af;Feh; fl;lzk; (gw;W) &.6500
2. tq;fp tl;b (tuT) &.300
3. tUkhdthpp (gw;W) &.83300
4. Iaf;fld; xJf;fPL &.5700
5. mlf;ftpiyapy; fhzgg;Lk; Nkw;r;nryT &.85000
Mdhy; cz;ikahd nryT &.83200
6. ,ae;jpuk; tpw;w el;lk; &.10000
epjpfzf;fpy; vOjg;gl;lJ rkg;gLj;Jk; mwpf;if jahh; nra;f.

Solution
rkg;gLj;Jk; mwpf;if &.
mlf;ftpiy fzf;F ,yhgk; 388600
499
$l;Lf
1. tq;fp tl;b 300
2.kpif Nkw;nryT mlf;ftpiy; 1800 2100
(85000-83200) -------------------
390700
fop:
1. ,af;Feh; fl;lzk; 6500
5. tUkhd thp; 83000
6. Iaf;fld; 5700
7. ,ae;jpuk; tpw;wel;lk; 10000 105200
---------------------
epjprhh; fzf;fpd; ,yhgk; 285500
Nkw;r;nryT (Overheads)
kiwKf mlf;ftpiy nryTfs; midj;Jk; Nkw;r;nryTfs;
vdg;gLk;. kiwKf mlf;ftpiy nryTfs; vd;gJ kiwKf
nghUl;fspd; mlf;ftpiy kiwKf $yp kw;Wk; kiwKf
nryTfs; MFk;. ,jid oncost vdTk; miof;fyhk;. kiwKf
mlf;ftpiy nryTfis vspjpy; fz;Lgpbf;fNth mstplNth
KbahJ. mlf;ftpiy ikaq;fs; my;yJ mlf;ftpiy myFfs;
Nghd;witfSf;F vspjpy; ,jid Neubahf XJf;fPL
nra;KbahJ. Mdhy; kiwKf mlf;ftpiy nryTfis gfph;T
%yk; my;yJ kPl;G %yk; mjd; ikaq;fs; my;yJ myFfSf;F
gphpj;J mspf;fyhk;. Kjd;ik nryTf;F gpwF Vw;gLk; nryTfs;
midj;Jk; Nkwr;nryT vdg;gLk;.
Nkw;nryTfs; tifg;gLj;Jjy; (Classification of Overhead)
Nkw;nryTfs; ehd;F topfspy; tifg;gLj;jg;gLfpd;wd. mit
1. gzpapd; mbg;gil 2. nray;Kiw mbg;gil 3. mbg;gil
$Wfs; 4.,ay;G mbg;gil
1. Nkw;nryTfis gzpapd; mbg;gilapy; tifg;gLj;Jjy;
Nkw;nryTfis cw;gj;jp Nkw;epiynryT> mYtyfk; kw;Wk;
eph;thf Nkw;nryT tpw;gid kw;Wk; tpepNahf Nkw;r;nryT vd
tifg;gLj;Jg;gLfpd;wd.
500
m. cw;gj;jp Nkw;r;nryT (Production Overhead)
,J cw;gj;jp Nkwr; nryT vd;gJ nghUis cw;gj;jp
nra;tjw;fhf Vw;gLk; nrythFk;. nghwpfyd;> ,ae;jpuk;>
Nghd;wtw;wpy; fhzg;gLk; Nja;khzk;> fhg;gPL nryT> kpd;rhuk;
jz;zPh; fl;lzk; epyf;fhp thlif> njhopyhsh; eyDf;fhf
mikf;fg;gLk; Nfz;Bd; kUj;Jtkid E}y; epiyak;
Nghs;witfs; ,jw;F cjhuzkhFk;.
M. mYtyfk; Nkw;nryT (Office Overhead)
cw;gj;jpf;fhd nfhs;if KbTfis vLf;fTk;> mjd;
nray;jpwid fl;Lg;gLj;jTk; mYtyfk; Njitg;gLfpwJ. v.fh.
mYtyf thlif> kpd;rhuk;> mr;Rg;nghUs;> rk;gsk;> nghJthd
nryTfs; ahTk; mYtyf nrythFk;.
,. tpw;gidf;fhd Nkw;nryT (Selling Overheads)
nghUspd; Njitia cUthf;fTk;> thbf;ifahshplkpUe;J
nghUSf;fhd Mizfis ngwTk;> re;ijapy; nghUis tpw;f
Ntz;ba Kaw;rpfs; vLg;gjhy; cz;lhFk; nryT tpw;gidf;fhd
Nkwr;nrythFk;.
v.fh. tpw;gid Nkyhshpd; rk;gsk;> tpw;gid gpujpepjpapd; rk;gsk;>
tpsk;gur;nryT> fth;r;rpfukhd fl;Lkhdk;> fhl;rpaf nryT >
,ytr nghUs;fs; Mfpait tpw;gid Nkw;nrythFk;.
<. toq;fypd; Nkw;nryT (distribution Overhead)
tpwg;gidf;F jahuhd nghUis fl;Lkk; nra;J mjid Nrkpg;G
fplq;fpypUe;J ntspNaw;wp thq;Fgthpd; iff;F fpilf;Fk; tiu
Vw;gLk; nryTfs; midj;Jk; toq;fy; Nkw;r;nrythFk;. v.fh.
fhl;rpaf nryT> mDg;Ggth; rk;gsk;> nghUs; toq;fg;gLk;
Nkhl;lhh; thfdj;jpd; Nja;khdk; > Nrkpg;G fplq;fpd; thlif
fhg;gPL fl;lzk;.
II. Nkw;nryTfis nray;Kiw mbg;gilapy; tifg;gLj;Jjy;
nray;epiw mbg;gilapy; Nkwr;nryTfs %d;W tifahf
gphpf;fyhk;.mit m) epiyahd Nkw;nryT M) khWgLk;
Nkw;nryT ,) xU gFjp khWgLk; Nkw;nryT
m) epiyahd Nkw;nryT (Fixed Overheads)
cw;gj;jpapd; msT $bdhYk; my;yJ Fiwe;jhYk; nkhj;j
nryT khwhky; ,Ue;jhy; me;j nryit epiyahd Nkw;nryT
vdg;gLk;.Mdhy; xU myfpy; epiyahd Nkw;nryT khWgLk;.
501
mjhtJ cw;gj;jp $Lk;nghOJ Fixed cost per unit FiwAk;.
cw;gj;jp FiwAk;nghOJ Fixed cost per unit mjpfhpf;Fk;.
M. khWgLk; nryTfs; (Variable Overheads)

cw;gj;jpapd; mstpw;Nfw;g xU nryT khwpdhYk; mJ khWgLk;
nryT vdg;gLk;. cw;gj;jp mjpfhpf;Fk; nghOJ mjw;F jFe;jthW
nryTk; mjpfhpf;Fk;. cw;gj;jp Fiwe;jhy; mjw;F jFe;jthW
nryTk; mjpfhpf;Fk;. Mjyhy; per unit variable cost khwhJ.
v.fh. Neub nghUs; > Neub ciog;G> Neub nryT Kjd;ik
nryTnjhopw;rhiyNkw;r;nryT mYtyfk; kw;Wk; tpw;gid
toq;fypy; cs;s midj;Jk; khWgLk; Nkw;nryTfSk; khWgLk;
nrythFk;.
Variable cost = Prime cost + All variable overheads
,. gFjp khwpa Nkw;r;nryTfs; (Semi Variable Overhead)

xU nraypy; xU gFjp khWgLk; nryTk; kw;nwhU gFjp
epiyahdnryTk; fhzg;gl;lhy; mjid gFjp khwpa
Nkw;r;nryTfs; vd miof;fg;gLfpwJ.
v.fh. njhiyNgrp fl;lzk;> kpd;rhu fl;lzk;> fl;bl guhkhpg;G
nryT> mYtyf rk;gsk;> $yp> jghy; nryT etc.
mlf;ftpiyapd; tiffs; (Types of costing)

mlf;ftpiyapd; tiffs; %yk; mlf;ftpiyia fz;Lgpbf;f
Kbfpd;wJ. rpy mlf;ftpiyapd; tiffs; fPNo
nfhLf;fg;gl;Ls;sJ.
1. xNu khjphpahd mlf;ftpiy (Uniform costing)
mlf;ftpiyapy; fhzg;gLk; Nfhl;ghLfs;> eilKiwfs;
midj;Jk; gy epWtdq;fs; filgpbj;J nghJthd
Nehf;fkhfpamlf;ftpiyia fl;Lg;gLj;jTk; mjid Xg;gpl;L
ghh;f;fTk; XNurPuhd mlf;ftpiy fzf;if gad;gLj;Jfpd;wd;.
2. jpl;l mlf;ftpiy ( Standard Costing)

cz;ikapNyNa epfo;e;j nryit Kd;$l;bNa jpl;lkplg;gl;l
nryNthL Xg;gPl;L ghh;f;fNtz;Lk;. VNjDk; NtWghL fhzg;gl;lhy;
mjid Muha;e;J me;j NtWghl;il jtph;f;f Ntz;Lk;. Rhpahd
eltbf;if %yk; NtWgLfpd;w nryit rhp nra;jhy;
mlf;ftpiyia fl;Lg;gLj;j Kbfpd;wJ. ,k;Kiwf;F jpl;l
mlf;ftpiy vd;W ngah;.
3. tuyhw;W mlf;ftpiy (Historical Costing)
502
xU nghUSf;F nryT Vw;gl;l gpd;dNu mjd; mlf;ftpiyia
fz;Lgpbf;f ,k;Kiw gad;gLfpd;wJ.
4. Neub mlf;ftpiy ( Direct Costing)

nray;ghL kw;Wk; gbKiw %yk; cw;gj;jp nra;j nghUsp;d;
NeubnryT khWgLk; nryT kw;Wk; rpy epiyahd nryTfs;
kl;Lk; Neubahf khw;wg;gLk;. XJf;fPL nra;J kPjKs;s
nryTfis ,yhg el;lf; fzf;fpw;F khw;wg;gLk; Kiwf;F Neub
mlf;ftpiy vd;W ngah;.
5. ,Wjpepiy mlf;ftpiy (Marginal Costing)

epiyahd nryitAk; khWgLk; nryitAk; NtWgLj;jp
,Wjpepiy mlf;ftpiyia fz;Lgpf;fg;gLfpd;wJ. Kjd;ik
nryTld; khWgLfpd;w Nkw;r;nryitAk; $l;bdhy; ,Wjpepiy
mlf;ftpiy fpilf;fpd;wJ. xU myfpd; cw;gj;jp $LtJ my;yJ
Fiwtpdhy; Vw;gLk; nryit ,Wjpepiy mlf;ftpiyahFk;
6. ,yhg ikak; ( Profit Centre)
Xt;nthU gzpahshpd; nghWg;ig tiuaiw nra;J
mth;fspd;nray;jpwikia mstp;lNt ,e;j ikak;
Vw;gLj;jg;gl;Ls;sJ. ,Jnrytpw;Fk; tUkhdj;jpw;Fk; nghWg;G
Vw;gLtjw;fhf epWtdj;jpd; eltbf;ifia gy gphpTfshf
gphpf;fg;gLfpd;wJ.mlf;ftpiy ikaj;jpw;Fk;. ,yhg ikaj;jpw;Fk;
cs;s mlf;ftpiy NtWghLfs;.
mlf;ftpiy ikak; ,yhg ikak;

,jd; nray;ghL rpwpaJ. ,J nghpa gphpthFk; nryT
mlf;ftpiyia Nrfhpg;gJ tUtha; Mfpa ,uz;ilAk;
,jd; nghWg;ghFk; Nrfhpg;gJ ,jd; nghWg;ghFk;.
,jd; Nrfhpg;gJ ,jd; nghWg;ghFk;.
nghWg;ghFk;
nghWg;ghFk;
nghWg;ghFk;
503
1. gzpalf;ftpiy -nghUs; tpsf;fk; (Job Costing)
thbf;ifahsh;fpd; cj;juT kw;wk; Fwpg;GfSf;F jFe;jthW jdp
cj;juTfis epiwNtw;Wk; njhopw;rhiyfspd; ,k;Kiw
gad;gLj;jg;gLfpwJ. xt;nthU gzpf;Fk; xU gzp cj;juT vz;
xJf;fg;gLfpwJ. gzpapy; Ntiy njhlq;FtjpypUe;J mJ KbAk;
tiu MFk; nryTfs; fhzg;gl;L mit Nrfhpf;fg;gLfpd;wJ.
xg;ge;j mlf;ftpiy Kiw> FO mlf;ftpiy Kiw> Mfpait
gzp mlf;ftpiy Kiwapd; tiffshFk;. vLj;Jf;fhl;L : mr;rf
$lk; Ml;nlhnkhigy; Xh;f;]; \hg; epWtdq;fs; Mfpait gzp
mlf;ftpiy Kiwia gad;gLj;jg;gLfpd;wdh;.
thbf;ifahsh; gpwg;gpj;j Mizf;Fj; jFe;jthW jdp Mizfis

epiwNtw;Wk; KiwNa gzp mlf;ftpiy KiwahFk;. xt;nthU
gzpf;Fk; xU gzp Miz vz; toq;fg;gLk;. Gzp njhlq;fpa
Njjp Kjy; me;j gzp KbAk; tiu Vw;gLk; nryTfis Nrfhpj;J
mjd; mlf;ftpiy fzf;fplg;gLfpwJ. ,J Fwpg;gpl;l Mizapd;
Nghpy; gzp epiwNtw;wg;gLfpd;wJ. xt;nthU gzpAk; mjd;
jdpj;jd;ikia ,og;gjpy;iy.
ruf;fpUg;G fl;Lg;ghL(Inventory Control)

xU epWtdj;jpd; ruf;fpUg;G vd;gJ fr;rhg;nghUs;
KOikailahj ruf;F> KOikaile;j ruf;F MfpaitahFk;.
vdNt. ,jpy; mjpfkhd njhifia Klf;fg;gLtjhy; ,jidf;
fl;Lg;gLj;JtJ kpfTk; mtrpak;. ruf;Ffis fl;Lg;gLj;j
Nkyhz;ikapdh; gy;NtW msT epiyfis (Fiwe;jsT epiy>
mjpfgl;r epiy> kWnfhs;Kjy; epiy) eph;zak; nra;a Ntz;Lk;
vg;nghOJ> vq;fpUe;J vt;tsT nfhs;Kjy; Nkyhz;ikapdh;
nra;a Ntz;Lk; vd;gij Nkyhz;ik fzf;fhsh; topfhl;Lthh;.
vdNt ruf;Ff; fl;Lg;glhdJ Nkyhz;ikapdh; KbT vLg;gjw;F
cjTfpd;wJ
2. gzp mlf;ftpiy rpwg;gpay;Gfs;

xxt;nthU gzpf;Fhpa nryTfis Nrfhpj;J mjid jdpj;jdpahf
itj;jpUf;fpd;wJ.
xxt;nthU gzpak; vspjpy; milahsk; fz;L nfhs;sKbak;.
Vnddpy mJ jdJ jdpj;jd;ikia ,og;gjpy;iy.
xthbf;ifahsh; toq;fpa Mizfs; kw;Wk; Fwpg;GfSf;F
jFe;jthW gzp nra;ag;gLfpd;wJ.
xcw;gj;jp nra;Ak; nghUs; XNu rPuhf tUtjpy;iy.
xKOikailahj nghUs; Neuj;jpw;F Neuk; khWgLk;
504
vdNt xt;nthU gzpf;Fk; epfo;e;j mlf;f tpiyia jdpj;jdpahf
fzf;plg;gLfpwJ. mr;rf njhopy;> ,ae;jpu ghfq;fis jahhpf;Fk;
epWtdk;> ijay; fil> Xh;f;]; \hg; (gzpkid) Nghd;witfs
,k;Kiwia gad;gLj;Jfpd;wd;.
3. gzp mlf;ftpiyf;Fk;> gbKiw mlf;ftpiyf;Fk; cs;s
NtWghLfs;.
gbKiw mlf;ftpiy
gzp mlf;ftpiy
1. Fwpg;gpl;l cj;juTfspd;Nghpy; njhlh;e;J xNu
cw;gj;jpnra;ag;LfpwJ khjphpahdnghUl;fs;
cw;gj;jp nra;fpd;wJ
2. xt;nthU gzpf;Fhpamlf;f xt;nthU gbKiwapYk;
tpiyia jdpj;jdpahf mjd; mlf;ftpiy
fzf;fplg;gLfpd;wJ. fzf;fplg;gLfpd;wJ.
xt;nthU gzpAk;jdpahfTk; kw;w nghUl;fs; mjd;
gzpapypUe;J NtWgl;L fhzg;gLk; jdpj;jd;ikia ,oe;J
fhzg;gLk; cw;gj;jp
njhlh;r;rpahf ,Uf;Fk;
gzpapd; nkhj;j xt;nthU gbKiwapy;
mlf;ftpiyiagzpapd; cw;gj;jp
nkhj;jvz;zpf;ifahy;tFj;jhy; xU nra;j
myfpd;gzpapd; mlf;ftpiy nghUspd;vz;zpf;ifapy;
fzf;fplg;gLfpwJ tFj;jhy; xUmyfpd;
mlf;ftpiy
fzffplg;gLfpd;wJ.
gzpKbe;j gpwFjhd; mjd; xt;nthU
mlf;ftpiy fzf;fplg;gLfpd;wJ. gbKiwapd;mlf;ftpiy
fhyk; Kbe;jTld;mjd;
mlf;ftpiy
fzf;fplg;gLfpwJ
mjpy;gzpkhw;wk; eilngWtjpy;iy xU gbKiwapypUe;J
kw;nwhU gbKiwf;F
khw;wk;Vw;gLfpd;wJ.
505
KOikailahj nghUs; ,Uf;fyhk; KOikailahj nghUs;
my;Yj,y;yhkYk; ,Uf;fyhk; fz;bg;ghf ,Uf;Fk;.
,jid fl;Lg;gLj;JtJkpfTk; vspjpy; fl;Lg;gLj;jyhk;

fbdk;
mjpf gbtq;fSk; epiwa Fiwthd gbtq;fSk;
tpsf;fq;fs; Njit tpsf;fq;fs; NghJkhdJ.
(Materials) fr;rhg;nghUs; my;yJ ,LnghUs; nfhs;Kjy;
tpz;zg;gk;
xU Jiwf;F Njitahd %yg;nghUl;fs; nfhs;Kjy; Nkyhsh;
%yNk thq;f Ntz;Lk;. nfhs;Kjy; Njitg;gLk; KiwahdJ
jkJ Njitia nfhs;Kjy; tpz;zg;gk; vd;w Mtzj;jpy; vOj
Ntz;Lk; nghUspd; jd;ik> Njitahd msT toq;f Ntz;ba
Njjp Nghd;witfs; mjpy; Fwpg;gpl Ntz;Lk;
nfhs;Kjy; Mizapd; khjphp gbtk; (Specimen)
SAKTHI Co Ltd
Purchase Requisition
No .................... Regular/ Urgent Date

-------------------
Date by which Materials required
..............................................................
S. No Description Code no Purchase order

Quantity
No Date Supplier
Required by .................................................. Approved by

......................................... for use in purchase Dept
506
2. nfhs;Kjy; Miz
xU Fwpg;gpl;l Njjpapy; Njitahd %yg;nghUs;fis Fwpg;gpl;l

,lj;jpy; nghUis toq;Fk;gb nghUis toq;FgtUf;F vOj;J
G+h;tkhf gpwg;gpf;fg;gLk; MizNa nfhs;Kjy; Miz vdg;gLk;.
nfhs;Kjy; Mizapd; khjphp gbtk; (Specimen)

Aarthy Co Ltd
(nfhs;Kjy;Miz)
toq;Fgthpd; Kfthp Mizapd;
Njjp ............ nfhs;Kjy;
tpz;zg;gNjjp........................
............................................... nfhs;Kjy; toq;f Ntz;b Njjp
......................
vq;fsJ tpiyg;gl;bay; vz; ....................... Njjp ........................ehq;fs;
Vw;Wk; nfhz;Ls;Nshk;.
vq;fsJ epge;jidfspd;gb fPNo Fwpg;gpl;l nghUs;fis

toq;Fk;gb
Nfl;Lf;nfhs;fpNwhk;.
thpir nghUs; Njitahd tpiy nkhj;j toq;f
vz; gw;wpa msT tpiy Ntz;ba
tpguk Njjp
toq;fNtz;ba ,lk; ...................................
gzk; nrYj;Jk; Kiw ......................................... nfhs;Kjy;
Nkyhsh;
ifnahg;gk;
507
3. njhlh; ruf;fpUg;G Kiw ( Perpectual Inventory System )
thq;fpa nghUs;fspd; kPJ fl;Lg;ghL nra;aNjitahd Neuj;jpy;
ruf;nfLg;G vLf;fg;gLfpwJ. njhlf; ruf;fpUg;G Kiw vd;gJ ruf;F
tUk;nghOJmjid mspf;Fk; nghOJk; njhl;b ml;il kw;Wk;
ruf;FNgNuLfspy; gjpT nra;ag;gLfpd;wJ. ,jdhy; ruf;fpid
Nrhjid nra;tJ vspjhfpd;wJ. ruf;F NgNul;bd; vy;yhg;nghUspd;
,Ug;GfSk; njhl;b ml;il gjptpd; ,Ug;GfSld; xj;jpUf;f
Ntz;Lk;. ruf;fpUg;GNrhjid nra;Ak; Njjp tiu cs;s ruf;Ffs;
rhpahd Kiwapy; fhzg;gLk; ruf;F NgnuLk; njhl;b ml;ilapy;
cs;s ruf;F gjpTk; NtWghL fhzg;gl;lhYk; mjw;fhd
fhuzj;ij Muhag;gLfpd;wJ. ruf;Ffspy; tuT kw;Wk; mspg;Gk;
Fiwthf fhzg;gLtjhy; jtWfs;> Nkhrbfs; clNd fz;Lgpbj;J
tplyhk;. ,e;jKiwapy; nghUs;fs; thq;fpaTlDk; mspj;j
clDk; ruf;F ,Ug;Gfis clNd gjpT nra;tjhy; tUl
filrpapy; ruf;F Nrhjid nra;aNtz;ba mtrpakpy;iy. ,e;j
Kiwia ifahs fPo;fz;l %d;W topfs; %yk; epiwNtw;wyhk;.
m. njhl;b ml;il (Bin Card)

xt;nthU njhl;bapYk; Bin xU ml;il njhq;ftplg;gl;LapUf;Fk;.
,jpy; nghUspd; tuT > mspg;G> ,Ug;G fhzg;gLk;. ,jpy;
nghUspd; vz;zpf;if kl;LNk gjpT nra;ag;gLfpd;wJ. nghUspd;
njhifia gjpT nra;tjpy;iy.
M. ruf;F NgnuL ( Stores Ledger)

,jpy; xt;nthU nghUSf;Fk; jdpj;jdpahf fzf;F Jtq;fp
ruf;fpUg;ig gjpT nra;ag;gLfpd;wd. ,jpy; nghUspd; msT
kw;Wk; njhif gjpT nra;ag;gLfpd;wd. nghUspd; njhlh;r;rpahf
nra;jpfis jUfpd;wJ.
,. njhlh;r;rpahd ruf;F ,Ug;G:

,e;j Kiwapy; rpy nghUl;fis jpde;NjhWk;
Nrhjidaplg;gLfpd;wd. ,j;jifa Nehpilahd Nrhjidia
njhl;b ml;ilkw;Wk; ruf;fpUg;G NgNul;Lld; xg;gPl;L ghh;j;J
Njh;e;njLg;gl;l nghUis xt;nthU ehSk; vz;zg;gLk; ,e;j
Nrhjidia tUlk; KOtJk; eilngWk;.
njhlh;ruf;fpUg;g Kiwapd; ed;ikfs;.

1. nghJthf tUl filrpapy; ruf;F Nrhjid nra;tjhy; mjpf
ehs; Njitg;gLk; mjpf nryTk; Vw;gLk; . Mfdhy; ,e;j
Kiwapy; jpde;NjhWk; ruf;F vLg;G nra;tjhy; fhyjhkjKk;
jtph;f;fg;gLfpwJ. gzKk;> NeuKk;. kpr;rg;gLfpd;wd;.
508
2. njhl;b ml;ilia ruf;F Ngnul;Lld;> Nehpilahf Nrhjid
nra;tJ xg;gpl;L ghh;j;J NtWghL fhzg;gl;lhy; clNd epth;j;jp
nra;Jtplyhk;.
3. njhlh;r;rpahf ruf;F vLg;G Nrhjid nra;tjhy; fpl;lq;fpapy;
cs;s gzpahsh; ruf;F NgNuL guhkhpf;Fk; vOj;jh;fs; njhl;b
ml;il guhkhp;f;Fk; gzpahsh;fs; xUtpj gaj;Jld; Neh;ikahf
nray;gLthhfs; . ,jdhy; nghUs; fsthLjy; Nkhrb> jtWfs;>
Nghd;witfs; Vw;gl tha;g;G ,y;iy.
4. Njitahd nghUl;fis fpl;lq;fpapy; Nrkpj;J itg;gjhy;

eilKiw Kjy; ghjpf;fhky; ,Ug;gjhy; KjyPL njhif
gads;sjhf mikfpd;wJ.
5. mjpfkhf ruf;fpUg;G kw;Wk; Fiwthd ruf;fpUg;G Nghd;wtw;iw

jtph;f;fg;gLfpd;wd.
6. mfr; Nrhjidia Nghy epWtdj;jpy; ,J nray;gLtjhy;

Nkhrbf;Ff tha;g;G ,y;iy. ,jdhy; epWtdj;jpw;F njhlh;e;J
ruf;F fl;Lg;ghL nra;tjw;F cjTfpwJ.
7. mrhjhuz el;lq;fs;> gzp tpuaq;fs; jtph;f;fg;gLfpd;wJ.

8. ruf;fpUg;G gw;wpa KbTfis clDf;Fld; eph;thfj;jpw;F
njhpag;gLj;jg;gLfpd;wJ.
9. nghUl;fis kpftk; ftdj;jld; ifahsg;gLfpd;wd.
10. ,jpy; jtWfs; ruf;fpUg;Gfs; FiwT Nghd;witfs; clNd

fz;Lgpbj;Jtplyhk;.
11. itj;jpUf;Fk; ruf;fpUg;G mbg;gilapy; cw;gj;jp jpl;lkpLjiy

vspjpy; epiwNtw;wyhk;.
3. V.gp.rp. gFg;ghaT; vd;why; vd;d?(AlwaysBetter Control)
ruf;fpUg;gpid fl;Lg;gLj;j ABC gFg;ghaT; Kiw

gad;gLj;jg;gLfpd;wd. nghpa cw;gj;jp epWtdq;fs; jk;kplk;
cs;s nghUl;fis %d;W gphpthf gphpg;ghh;fs; . ,jd; %yk;
nghUl;fis vspjpy; fl;Lg;gLj;j trjp cs;sJ. ABC vd;gJ
vg;nghOJk; ey;yKiwapy; ruf;fpUg;gpid fl;Lf;fLj;JtJ MFk;.
ve;j tifahd nghUlf;Sf;Fk; Njit mjpfkhf cs;sNjh
me;j nghUSf;F mjpf ftdk; nrYj;jg;gLfpd;wJ. vdNt
ruf;fpUg;gpd; Kf;fpaj;Jtj;ij mbg;gilahf nfhzL; ruf;Ffis
%d;W gphpTfshf gphpf;fg;gLfpd;wd Kf;fpaJtk; vd;gJ
509
nghUspd; Njitia vt;tsT kjpg;Gf;F gad;gLj;jg;gLfpd;wd
vd;w mbg;gilapy; ifahsg;gLfpd;wJ.
nghUs;gad;gLj;Jk;
gphpT nghUspd; kjpg;G
vz;zpf;if (rjtpfpjk;)
A 8% 75%
B 25% 20%
C 67% 5%
NkNy fz;l %d;WgphpTfspy; A gphpT mjpf kjpg;G nfhz;lit

mjw;F>mjpf Kf;fpaJtk; toq;fNtz;Lk;. Vnddpy; ,jpy;jhd;
mjpf kjpg;Gila nghUs; gad;gLj;jg;gLfpd;wd. ,jd;
vz;zpf;if rpwpajhf ,Ue;jhYk; ,jd; kjpg;G mjpfkhf cs;sd.
B gphpT Fiwe;j Kf;fpaj;Jtk; cs;sJ. ,tw;wpd; ruf;Ffis
vOj;jh;fs; %yk; fl;Lg;gLj;jyhk;. C gphpT kpfTk; Fiwthd
Kf;fpaJtk; thae;;jit.
cjhuzkhf:
xU epWtdj;jpy; cs;s fpl;lqf;papy; 1000 nghUl;fs; cs;sd vd
itj;J nfhs;Nthk;. mtw;wpd; kjpg;G &.5>00>000 ,tw;iw ABC
gFg;ghaT; %yk; vt;thW fl;Lg;gLj;JtJ?
gjpy;:
A gphptpy; 80 nghUl;fs; cs;sd. mjd; kjpg;G &.
3, 75,000 (1000 x 8/100= 80 nghUl;fs;) (5, 00,000 x 75/100 = 375000)
B gphptpy; 250 nghUSf;F 1.00000 kjpg;Gk; C gphptpy; 670
nghUSf;F kjpg;G &. 25000
,jd;gb A gphpTf;F mjpf ruf;F fl;Lf;fhL Njitg;gLfpd;wJ.

Vnddpy; ,jid gad;gLj;Jk; kjpg;G mjpfkhf cs;sJ. B
gphpTf;F Fiwthd fl;Lg;ghLk; C gphpTf;F mijtpl kpf Fiwe;j
fl;Lg;ghL ,Ue;jhy;; NghJk;> vdNt ABC ruf;fpUg;G gFg;gha;T
%yk; ruf;Ffis vspjpy; fl;Lg;gLj;jp mjid gw;wpa
mwpf;ifia epWtdj;jpw;F rkh;gg;pf;fpd;wJ
ed;ikfs;
1. ,k;Kiwapy; mjpf kjpg;Gila ruf;FfSf;F kpFe;j
Kf;fpaJtk; nfhLj;J mjd; kPJ neUq;fpa fl;Lg;ghL
510
nrYj;Jtjhy; Nkhrb fsT jtWfs; Vw;gl tha;gG;fs;
Fiwfpd;wd.
2. ruf;Ffspy; KjyPL nra;tij tiuaiw nra;tjhy; epjpfs;
rhpahd Kiwapy; gad;gLj;jg;gLfpd;wd.
3. Njitaw;w ruf;Ffis vLj;J nry;Yk ;nryT kpr;rg;gLfpd;wJ.
4. C gphpT ruf;fpw;F rpf;fdkhd Kiwapy;fl;Lg;ghL nra;tjhy;
mjid ghJfhg;ghd ruf;F vd;w tifapy; guhkhpf;f cjTfpd;wJ.
5. tpQ;Qhd Kiwg;gb Njh;e;njLf;fg;gl;l Kiwapy; ruf;Ffis
ifahz;L fl;Lg;ghL nra;tjhy; ruf;F Row;rp mjpfhpf;fpd;wJ.
Nrkpf;Fk; fl;lzk; Fiwfpd;wJ. Vnddpy; Njitahd msT A
gphpT ruf;F fpl;lqf;papy; Nrkpf;fg;gLfpd;wJ.
6. A gphpT ruf;fpd; kPJ Nky; mjpfhhpfs; ftdk; nrYj;j
Ntz;Lk;. B gphpT ruf;fpid ,ilepiy Nkyhz;ikapdh;
Nkw;ghh;itapl Ntz;Lk;
C gphpT ruf;fpid vOj;jh;fis Nkw;ghh;it nra;tjhy;
nghWg;Gfs; tiuaWf;fg;gLfpd;wd;.
A gphpT - mjpf fl;Lg;ghL

B gphpT - tof;fkhd fl;Lg;ghL
C gphpT - vspa fl;Lg;ghL
nghUl;fis fl;Lg;gLj;;j Ntz;ba Kf;fpatk;.

nghUl;fisfl;Lg;gLj;Jk; Kiwia %d;W topfspy;
gphpf;fg;gLfpwJ. mit
1. nfhs;Kjy;fl;Lg;ghL
2. fpl;lq;fpfl;Lg;ghL
3. mspg;Gfl;Lg;ghL
fPo;fz;l nghUl;fis fl;L;gg;Lj;j kpfTk; mtrpakhf

tpsq;Ffpd;wJ.
1. thq;Fk; Kiw> nfhs;Ky;> Nrhjid> fpl;lqf;p tpw;gid
cw;gj;jp kw;Wk; fzf;fpay; Jiw Nghd;w Jiwfs;
xUq;fpizg;NghLk; xw;WikAlDk; nray;gl;lhy; jhd;
cw;gj;jpapy; jil ,y;yhky; ey;yKiwapy; tpw;gidnra;aKbAk;.
2 .nfhs;Kjy; nra;j nghUisikag;gL;j;jNtz;Lk;
3. nghUisgw;wpa gl;bay; ,Uf;f Ntz;Lk;.
4. nghUistifg;gL;j;jpmjw;FFwpaLPvz;toq;fNtz;Lk;.
511
5.xt;nthUnghUSf;Fk; msT Fiwe;jgl;r msT mjpfgl;r
czT kWMiz msT> Nghd;witfis eph;zap;f;fNtz;Lk;.
6.rpf;fd MizmsT xt;nthUnghUSf;Fk; eph;zak ;
nra;aNtz;Lk;.
7.njhlh; ruf;fpUg;GKiwiagpd;gw;wNtz;Lk;.
8.mfr;Nrhjid Kiwia epWtdj;jpy ;mwpKfg;gLj;;jNtz;Lk;.
9.ey;yKiwapy; fpl;lq;fp mike;jhy; nghUs;fs; tpuak; ,y;yhky;
ftdkhfiahsg;glyhk;. ,jdhy; jpUl;L ftdf;FiwT Mgj;J
tzPhfNghFjy ;Nghd;wit jtph;f;fyhk;.
10.nghUs; mspf;Fk; tpiyKiwapy; ey;yKiwia Njh;e;njLf;f
Ntz;Lk;.
11.fpilf;fpd;w nghUspd; tpguj;ij mbf;fb eph;thfj;jpw;F
njhlh;e;J middgw;wpa nra;jpfis mspf;fNtz;Lk;.
12. cw;gj;jp eilngWk; fhyj;jpy; NghJkhd fl;Lg;ghLnghUs; kJP
,Uf;fNtz;Lk;.
ruf;fpUg;Gkl;lk; ( Level of Stock)
ruf;fpUg;Gkl;lj;ijehd;Ftifahfgphpf;fyhk; mit>
1. kWMizkl;lk;
2. Fiwe;jsT kl;lk;
3. mjpfmsTkl;lk;
4. ruhrhpruf;fpUg;Gkl;lk;.
1.kW Mizkl;lk; (Re order Level)

,e;jkl;lj;jpy; Gjpajhf nghUl;fs; thq;f Ntz;Lk; vd ekf;F
czh;;j;Jfpd;w. Fiwe;jgl;r kl;lj;ij fhl;bYk; ,e;j kl;lkhdJ
rw;W mjpfkhf cs;sJ. ,J mjpf msT kw;Wk; Fiwe;j msT
kl;lj;jpw;Fk; ,ilNa cs;s kl;lkhFk;.
Re order level = Maximum consumption x Maximum reorder period.
2.Fiwe;jsTkl;lk; (Minimum Stock Level)

vjphg;huhj Njitfis epiwNtw;w fpl;lqf;papy; Fiwe;j
gl;rruf;fpUg;ig vg;nghOJk; itj;jpUf;f Ntz;Lk;. ,jdhy;
cw;gj;jp jilapy;yhky; eilngWk; %yg;nghUs;fs; fpilf;fhj
fhyj;jpYk; cw;gj;jp njhlh;e;J eilngw;w ,e;j kl;lk;
cjTfpd;wJ. Minimum Stock Level = Reorder Level - (Normal
Consumption x Normal Reorder Period)
512
3.mjpgl;rruf;fpUg;Gkl;lk;(MaximumstockLevel)
mjpfgl;rruf;fpUg;Gkl;lj;jpw;FNky; nghUl;fis fpl;lqf;papy;
itj;jhy; KjyPLnjhif tzPhFk;. vdNt nghUspd; Njitf;F
mjpkhf itg;gij jtph;g;gjw;F mjpfgl;r msT
eph;zapf;fg;gLfpwJ.
(Maximum Stock Level = Reorder Level + Reorder Quantity -
(Minimum Consumption x Minimum Reorder Period)
4.ruhrhp ruf;fpUg;G kl;lk; mjpfgl;r kw;Wk; Fiwe;j gl;r

ruf;fpUg;G ,uz;L kl;lj;jpd; ruhrhp kl;LNk ,jd; kl;lkhFk;
‫ ݈݁ݒ݁ܮ ݇ܿ݋ݐܵ ݉ݑ݉݅݊݅ܯ = ݈݁ݒ݈݁ ݇ܿ݋ݐݏ ݁݃ܽݎ݁ݒܣ‬+ ‫݇ܿ݋ݐܵ ݉ݑ݉݅ݔܽܯ‬

‫݈݁ݒ݁ܮ‬
2
my;yJ
= Minimum Stock Level + ½ of Recorder quantity
PROBLEM :01
X kw;Wk; YMfpa ,uz;L $Wfs; gpd;tUkhW
gad;gLj;jg;gLfpd;wd
,ay;ghd gad;ghL - thuj;jpw;F 600 myFfs; xt;nthU
mjpfgl;r gad;ghL –
thuj;jpw;F 900 myFfs; Fiwe;jgl;r gad;ghL
thuj;jpw;F 300 myFfs; xt;nthU nuf;fhu;lu; msT vf;]; 4800
myFfs;>
Y 7200 myFfs; nuf;fhu;lu; fhyk; – vf;]; = 4 O 6 thuq;fs;
nuf;fhu;lu; fhyk; =X = 4 o 6 thuq;fs; Y = 2 Kjy; 4 thuq;fs;
xt;nthU $Wf;Fk; fzf;fpLq;fs;
m) nuf;fhu;lu; epiy
M) Fiwe;jgl;r epiy
,) mjpfgl;r epiy
<) ruhrup gq;F epiy
jPu;T
a) nuf;fhu;lu; epiy : Recorder Level mjpfgl;r Efu;T x
mjpfgl;r nuf;fhu;lu; fhyk;
X: 900 myFfs; x 6 thuq;fs; = 5400 myFfs;
Y 900 myFfs; x 4 thuq;fs; = 3600 myFfs;
$W Y 900 myFfs; x 4 thuq;fs; = 3600 myFfs;
513
Fiwe;jgl;r gq;F epiy: Minimum Stock Level
kWtupir epiy - (,ay;ghd Efu;T x rhjhuz kWtupir
fhyk;)
X = 5400 myFfs; (600 myFfs; x 5 thuq;fs;)
5400 - 3000 myFfs; = 2400 myFfs;
Y = 3600 myFfs; - (600 myFfs; x 3 thuq;fs;)
= 3600 - 1800 = 1800 myF
b) mjpfgl;r gq;F epiy (Maximum stock level)

(nuf;fhu;lu; epiy + kWtupir msT - (Fiwe;jgl;r Efu;T x
Fiwe;jgl;r kWtupir fhyk;)
X = 5400 myFfs; +4800 myF - (300 myF x 4 thuq;fs;)
10200 myFfs; - 600 myFfs; = 9000 myFfs;
Y = 3600 myFfs; + 7200 myFfs; - (300 myFfs; x 2
thuq;fs;) = 10800 myFfs; - 600 myFfs; = 10200 myFfs;.
c) ruhrup gq;F epiy (Average Stock Level)

(Fiwe;jgl;r gq;F epiy + ½ msit kWtupirg;gLj;Jq;fs;)
X= 2400 A+dpl; = ½ x 4800 myFfs; = 2400 + 2400 = 4800
myFfs;
(Fiwe;jgl;r epiy+mjpfgl;r epiy) / 2
2400 + 9000 = / 2 = 11400 myF / 2 = 5700 myF
y = 1800 myFfs; + 7200 myFfspy;
1800= 3600 = 5400 myF
(or)
1800 = 10200 / 2 = 12000 2 = 6000 myF
Average Stock Level fz;Lgpbf;f ,uz;L Formulagad;gLj;jyhk;
vy;yh Level fspYk; Answer I unit -y; vOjTk;
8. rpf;fdy; nfhs;Kjy; Miz ( Economic order Quantity EOQ)

rpf;fd Miz msT nghJthf nghUl;fis Miz %yk;
thq;Fk; nghOJ rpf;fdj;ij filgpbf;f Ntz;Lk;. Njitahd
nghUl;fis xNu Mizapy; thq;FNj rpf;fd Miz msT
vdg;gLk;. ,t;thW xNu Neuj;jpy; xNu Mizapy; nghUl;fis
nfhs;Kj; nra;tjhy; thq;Ftjw;fhsd nryT> nghUs ; nfhz;L
tUk; nryT> Nrkpg;gjw;fhd nryT Nghd;w nryTfs;
kpr;rg;gLfpd;wd.
9. Nrkpg;G nryT ( Carrying Cost)
514
nghUs; Nrkpg;G itf;Fk; ,lj;jpw;fhd nryT> %yjjdj;jpw;fhd
tl;b> Nrkpg;gjw;fhd nryT> fpl;lq;fpapy; Vw;gLk; Nrjhuk; > fopT
fhgg;LP Kidkk; nghd;w nryTfs; ahTk; Nrkpg;G nryT
vdg;gLk;.
10. Miz nryT ( Ordering Cost ) :
nfhs;Kjy; thq;Fjy; Jiwapy; Vw;gLk; nryT vOJ nghUs;fs;>
jghy; nryT Mfpait Miz nryT vdg;gLk;.
rpf;fd Miz mstpd; Cfq;fs;.:

1. Njitahd fhyj;jpy; Miz vOjpdhy; nghUl;fs; jlL;
g;ghbd;wp fpilf;f Ntz;Lk;.
2. nghUspd; tpiy epiyahdjhfapUf;f Ntz;Lk; ,jdhy;
nghUspd; Nrkpg;G nryT khwhky; ,Uf;Fk;.
3. xU tUlj;jpw;F Efuf;$ba nghUspd; nkhj;j msT
njhpe;jpUj;jy; Ntz;Lk;.
Formule of E,O.Q
A = Annual usage ( Mz;L nkhj;j Efh;T)
B = Buying cost od placing per order (nfhs;Kjy; nryT)
C = cost of per unit of material (xU nghUspd; nryT)
S = Rate of storage and carrying cost (NrkpgG; kw;Wk; nfhz;L tUk;
nryT)
Problem : 2
m) Efu;T 600 myFfs;
M) Mu;lu; Mu;lu; xd;Wf;F & .12
rp) Rkf;Fk; nryT 20%
<) xU A+dpl;Lf;F tpiy &. 20
SOLUTION
‫ܧ‬.ܱ.ܳ = 2‫ܤܣ‬
‫ܵܥ‬
A = 600 units B = Rs. 12 , C =20, S 20/100
‫ܧ‬.ܱ.ܳ =
2×600×12
20 ×20
100
11. nghUl;fSf;F tpiyapLk; Kiwfs;: (Methods of Pricing the

issue of Materials)
515
nghUl;fis Njitg;gLk; JiwfSf;F mDg;Gtjw;F Kd;G
mjw;F tpiyapLtJ kpfTk; mtrpak;. mlf;ftpiy ju
mlf;ftpiy> re;ij tpiy Nghd;w tpiy Kiwfspy; nghUl;fis
kjpg;gLP nra;J mDg;gyhk;. nghUl;fSf;F tpiyapl gy;NtW
Kiwfs; cs;sd.nghUl;fis mlf;ftpiyapy; kjpg;gpl
fPo;fz;lKiwfs;yp; VNjDk; xd;iw gad;gLj;jyhk;.
I. mlf;ftpiy mbg;gilapy;
1. Kjypy; te;jJk; Kjypy; ntspNaWk; Kiw
2. ,Wjpapy; te;J Kjypy; ntspNaWk; Kiw
3. mbg;gil ,Ug;G ruf;Ftpiy Kiw
4. Fwpg;gpl;l tpiy
5. mjpftpiyapy; te;jJ Kjypy; ntspNaWk; Kiw
II. mlf;ftpiyapypUe;J te;Jj

1. rhjhuz ruhrhp tpiy
2. vilapl;l ruhrhp tpiy
3. fhythpir rhjhuz tpiy
4. fhythpir vilapl;l ruhrhp tpiy
5. efUk; ruhrhp tpiy
6. efUk; vilapl;l ruhrhp tpiy
III. vjph;ghh;j;j tpiy

1. rhjhuz ruhrhptpiy
2. vilapl;l ruhrhp tpiy
3. kW gad;ghl;L tpiy
4. jpUkg; itj;j tpiy rpy Kf;fpakhd tpiyapLk; Kiwfs;;.
1. Kjypy; te;jJ Kjypy; ntspNaWk; Kiw (First in first Out

Method) (FIFO METHOD) ,k;Kiwapy; Kjypy; thq;fpa nghUis
Kjypy; mDg;g Ntz;Lk;. ,jdhy nghUspd; mlf;ftpiyahdJ
xNu rPuhf nry;fpd;wJ. Kjypy; thq;fpa nghUl;fs; midj;Jk;
mDg;gpa gpwNf ,uz;lhk; Kiwia thq;fp nghUl;fSf;F
tpiyaplg;glNtz;Lk;. ,k;Kiwapy; nghUl;fis gioa
mlf;ftpiyapy; tpiyaplg;gLfpd;wd. ifapUg;G ruf;fpid
jw;nghOJ css; tpiyapy; kjpg;gplg;gLfpd;wJ.
Example :
Jan 5 Received 500 k.g @ Rs. 5 per kg Jan 10 received 700 kg @ Rs. 6 per kg
15 Jan Issued 800 kg
516
jPu;T
ntspaPL & .
500 fpNyh @ & .5 2500
300 fpNyh @ & 6 1800
800 fpNyh 4300
gq;Ffspd; ,Ug;G 400 fpNyh@ 6 = &. 2400
ed;ikfs; :
1. ,k;Kiw ek;gf jFe;jJ. Vnddpy; cw;gj;jpf;F Njitahf
nghUlf;is thq;fpa Njjpapd; thpirg;gb toq;fg;gLfpd;wJ.
2. ,Ug;G ruf;fhdJ re;ijtpiy kw;Wk; mlf;ftpiyapNy
fhzg;gLk;.
3. mlf;ftpiy kjpg;gpLtjhy; ngwg;glhj ,yhgkhdJ epjpapy;
fhzgg;Ltjpy;iy
4. tpiyapy; ngUk; khw;wk ; ,y;iynad;why; ,k;Kiwia
vspjpy; ifahsyhk;.
5. nghUlfs; thq;Fk; eltbf;ifahdJ FiwthfapUe;jhy;
,k;Kiwapy; tpiyia vspjpy; kjpg;gplyhk;.
6. tpiyapy; rhpT Fiwthf Vw;gl;lhy; ,J kpftk ; gaDs;sjhf
tpsq;Fk;.
7. ,k;Kiwapy; vspjpy; Ghpe;J nfhz;L ,af;fKbAk;. jPikfs;:
elg;G re;ij tpiyapy; nghUs; mspg;gjpy;iy. jutpiy mbf;fb
khWk;nghOJ tpiyaply; fbdk
2. ,Wjpapy; te;jJKjypy; ntspNaWk; Kiw (Last in First out
Method (LIFO) ,k;Kiwapy; filrpahf thq;fp nghUis Kjypy;
mDg;gNtz;Lk;. ,k;KiwahdJ FIFO Kiwf;F vjphk; iwahf
nray;gLk;. ,jpy; filrpahf thq;fpa nghUis mDg;gpa gpd;d Nu
mjw;F Kw;ija nghUSf;F tpiyapl Ntz;Lk;.
vLj;Jf;fhl;L:
[dtup 5 ngwg;gl;l 500 fpNyh
&. xU fpNyhTf;F 5 [dtup 10
517
[dtup xU fpNyhtpw;F 700 fpNyh@ 6 ngwg;gl;lJ
[dtup 15 800 fpNyh toq;fg;gl;lJ
jPu;T ntspaPL &.
700 fpNyh @ &. 4200
100 fpNyh @ & .5 500
800 fpNyh 4700 gq;Ffspd; ,Ug;G
400 fpNyh @ &. 5 &. 2000
ed;ikfs;:
1. elg;G re;ijapy; nghUl;fSf;F tpiyaplg;gLfpd;wJ.
2. ngwg;ghj ,yhgj;ij ,k;Kiwapy; fzf;fplyhk;.
3. tpiy caUk; fhyj;jpy; mjpfkhd tpiyapy; nghUs;
mspg;gjhy; ,yhgk; Fiwfpd;wJ. ,jdhy; tUkhd thp
Nrkpf;fg;gLfpd;wJ.
4. ,k;Kiwapy; vspjpy; Ghpe;J nfhs;sTk;> nray;gLj;JtJ vspJ.
5. Fiwthd eltbf;ifia Nkw;nfhz;lhy; ,k;Kiw kpfTk;
gads;sjhf mikfpd;wJ.
6. cw;gj;jpf;F mDg;Gk; nghUl;fs; ahTk; jw;nghOJ cs;s
tpiyapy; mDg;gg;gLfpd;wJ.
jPikfs;:
1. vOj;J gpiofs; jtWfs; fhzgg;Lk;.
2. xU gzp mizia kw;nwhU gzp MizAld; xgg;plL;
ghh;g;gJ kpfTk; fbdkhFkKiw.
3. xU jilt Nfl;fg;gLk; nghUSf;F gy;NtW tpiyfs;
fhzgg;Lk;.
4. ifapUg;G ruf;fhdJ elg;G re;ij tpiyia gpujpgypg;gjpy;iy.
gpd;tUk; jfty;fspypUe;J vilAs;s ruhrup tpiy Kiwapd; fPo;
];Nlhu;]; nyl;[iuj; jahupf;fTk;
Njjp urPJfs; ntspaPL
518
[dtup 1 200 myFfs; @ & .2 xU A+dpl;Lf;F [d 4 = 125
A+dpl;Lfs;
[dtup 12 130 myFfs; @ &. A+dpl;Lf;F 3 [dtup 14 = 175

myFfs;
[dtup 16 250 myFfs; @ &. A+dpl;Lf;F 2.50 f;F 3 [dtup 18 =

90 myFfs;
jPu;T: nyl;[u; fzf;if Nrkpf;fpwJ (vilAs;s ruhrup Kiw)
Date ப் ர கள் ெவளி இ ப்

1996
Qty Rate Amt Qty Rate Amt Qty Amt
Jan 1 GRN No 200 2 400 200 400
Jan 4 R.S.No 125 2 250 75 150
Jan 12 GRN No 130 3 390 205 540
Jan 14 R.S No 175 2.63 460 30 80
Jan 16 GRN No 250 2.50 625 280 705
Jan 18 R.S No 90 190

2.52 478
227
gzpfs;:
& 478 ,d; 190 A+dpl;Lfis %LtJ
(i) ntspaPl;L tpiy [dtup 4 400 /200 = ܴ‫ݏ‬.2
ii) ntspaPl;L tpiy [dtup 14 ܴ‫ݏ‬.540 /205 = 2..2.63
(iii) ntspaPl;L tpiy [dtup 18 ܴ‫ݏ‬.705/ 280 = 2..2.52
fr;rhg;nghUs; ruf;fpUg;G msT kl;lk; (Level of Stock) f.vz;:1
519
x kw;Wk; Y vd;w ,uz;L cjphpghfq;fs; gpd;tUkhW
gad;gLj;jg;gLfpd;wJ. rhjhuz gad;ghL = thuj;jpF; 600 cw;gj;jp
myFfs; xU cjphpghfj;jpw;F mjpfgl;r gad;ghL =
m) kW Miz msT kl;lk; (Reorder Level)

= mjpfgl;r %yg;nghUs; gad;gLj;Jjy; x mjpfgl;r kW
Mizfhyk;
cjphpghfk; x : 900 myFfs; x 6 thuq;fs; = 5400 myFfs;
cjphpghfk; Y : 900 myFfs; x 4 thuq;fs; = 3600 myFfs;
M) Fiwe;jgl;r msT kl;lk;: (Minimum Stock) kWMiz kl;lk

;- (rhjhuz %yg;nghUs; gad;gLj;Jjy; x rhjhuz kW
Mizfhyk;)
cjphpghfk; x :
5400 myFfs; - (600 myFfs; x 5 thuq;fs;)
5400 - 3000 myFfs; = 2400 myFfs
cjphpghfk; Y
3600 myFfs; - (600 myFfs; x 3 thuq;fs; )
3600 -1800 myFFs; = 1800 myFfs
,) mjpfgl;r ruf;F msT kl;lk ;(Maximum Stock Level)
kWMiz msT kl;lk;+ kWMiz ruf;F vz;zpf;if –
(Fiwe;jsT gad;gLj;Jjy; x Fiwe;jsT kWMizfhyk;)
cjphpghfk; X
= 5400 myFfs;+ 4800 myFfs; - (300 muF x 4thuk;) =
10200 myFfs; - 1200 myFfs; = 900 myFfs;
cjphpghfk; Y : 3600 myFfs; + 7200 myFfs; - (300 myFfs; x

2 thuk;) = 10800 myFfs; - 600 myFfs; = 10200 myFfs;
<) ruhrhp ruf;fpUg;G msT kl;lk ;(Average Stock Level)
Fiwe;jgl;r ruf;F msT kl;lk’ + kW Miz vz;zpf;ifapy;
ghjp
cjphpghfk; X : = 2400 myFfs; + 4800/2

2400 myFfs; + 2400 = 4800 myFfs;
mjpfgl;r ruf;F msTkl;lk + Fiwe;jgl;r ruf;F msT kl;lk;
2
520
2400+900
-----------
2
= 11400/2
= 5700 myFfs
cjphpghfk; Y :
1800 + 7200/ 2
= 1800 + 3600 = 5400 myFfs;
rpf;fd Miz msT (Economic Ordering Quantity)
EOQ = 2‫ ܤܣ‬/‫ܵܥ‬
A = Mz;L nkhj;j gad;gLj;jg;gLk; fr;rhg;nghUs; Annual usag

B = Mizgpwgpf;Fk; nghOJ Vw;gLk;nryT Buying cost of placing
order
C = xU%yg;nghUspd; nryT cost perunit
S = Nrkpg;Gkw;Wk; nfhz;L tUtjw;fhd nryT storage and carring

cost
---------------------------------------
ஹால் ட்டம்
ஒ மணி ேநர தம் = .4
ேவைலக் அ ம க்கப்பட்ட ேநரம் = 40 மணி ேநரம்
எ க்கப்பட்ட ேநரம் = 32 மணி ேநரம்
Solution:
ேநரம் ேச க்கப்பட்ட = 40 மணிேநரம் -32 மணிேநரம் = 8

மணிேநரம் ேபானஸ் = 50% ேநரம் ேச க்கப்பட்ட
8HRS/2=4 மணிேநரம்
ேபானஸ் = 50% ேநரம் ேச க்கப்பட்ட xஒ மணி

ேநர தம் = 4 மணி ேநரம் x .4= . 16
ேநர ஊ யங் கள் = எ க்கப்பட்ட உண்ைமயான ேநரம்
x மணிக் தம் = 32 மணிேநரம் x ,4= . 128
ெமாத்த வ வாய் = . 128 + . 16 = ., 144
521
நிைலயான உற் பத் - 200
னிட்கள் ைறந்த ைல தம் - ஒ னிட் க் 8 ைபசா
உயர் ஸ் தம் - ஒ னிட் க் 10 ைபசா

. எக்ஸ் 240 னிட் கைள உற் பத் ெசய் தவர் 190 னிட் கைள
உற் பத் ெசய் தார். ெடய் லரின் ேவ பட்ட ண் த ைற ன்
ழ் அவர்களின் வ வாையக் கணக் ங் கள்
SOLN
நிைலயான ெவளி =ஒ நாைளக் 200 அல கள்
X உற் பத் - 240 அல கள் அவ க் அ க ண் தத்ைதப் ெப ம்
X standard output I tpl mjpfkhf cw;gj;jp nra;tjhy; mtUf;F

cah;e;j $yp tpfpjk; fpilf;fpd;wJ
X earning = 240 units x 10 paise = Rs 24 Y produceedd = 190 units he
will get low piece rate ( Y standard output
tplf; Fiwthd cw;gj;jp nra;jjhy; mtUf;F Fiwe;j $yp
tpfpjk; fpilf;fpd;wJ.
Y earnings = 190 units x 6 paise = Rs. 15.20 P
f.vz; : 3 2017 tUlk; Mf];L khjk; x vd;w %yg;nghUs;

Njitf;fhf epfo;e;j eltbf;iff;fhd tpguk; gpd;tUkhW
Njjp tpguk; vz;zpf;if xU myF

(myFfs;) tpiy (&)
Mf];L 1 thq;fpaJ 500 10
Mf];L 15 mspj;jJ 700 -
522
NkNy fz;l eltbf;iffs; ruf;fpUg;G Vl;by; gpd;tUk; Kiwapy;
gjpT nra;f 1 ) FIFO kiw 2) LIFO Kiw 3) rhjhuz ruhrhp
tpiy Kiw 4) vilapl;l ruhrhp tpiy Kiw
ruf;fpUg;G NgNuL fzf;F Kjypy; te;jJ Kjypy; mspf;Fk;Kiw

( First in First out Method) FIFO Kiw
thq;Fjy; mspj;jy;
,Ug;G Balance
Njjp tpguq; Receipts Issued
2017 fs;; tp tp tp
i i i
vz;zp vz;zp vz;zp
y y y
f;i f f;i f f;i f
(& (& (&
) ) )
ruf;F
Mf thq;fp 50 50
500 10 - - - 500 10
];L1 a 00 00
Nehl;L
ruf;F 50
Mf
thq;fp 36 500 10 00
];L 300 12
a 00 300 12 36
10
Nehl;L 00
36
Mf ruf;F -
300 12 00 - -
];L Njit - - - 10
400 10 40 100 10
15 rPl;L 00
00
ruf;F 12
Mf
thq;fp 56 100 12 00
];L 400 14 - - -
a 00 400 14 56
20
Nehl;L 00
10
Mf ruf;F
42 100 10 00
];L Njit - - - 300 14
00 100 14 14
25 rPl;L
00
10
ruf;F 00
Mf 100 10
thq;fp 55 14
];L 500 11 - - - 100 14
a 00 00
27 500 11
rPl;:L 55
00
10
0
Mf ruf;F 100 10
22 14
];L Njit - - - 200 11 100 14
00 00
30 rPl;L 300 11
33
00
523
,Wjp ruf;fpUg;G 500 myFfspy; &gha; 5700 ruf;fpUg;G NgNuL
fzf;F rhjhuz ruhrhp tpiy Kiw( Simple Average Price
Method)
thq;Fjy; mspj;jy;
,Ug;G Balance
Receipts Issued
tp
tp tp
i
Njjp tpguq; i i
vz;zp y vz;zp vz;zp
2017 fs y y
f;i f (& f;i f f;i f
(& (&
)
) )
ruf;F
Mf thq;fp 50 50
500 10 - - - 500 10
];L1 a 00 00
Nehl;L
ruf;F
Mf
thq;fp 36 86
];L 300 12 800 -
a 00 00
10
Nehl;L
Mf ruf;F
77
];L Njit - - - 700 11 90
00 100 -
15 rPl;L 00
ruf;F
Mf
thq;fp 56 65
];L 400 14 - - - 500 -
a 00 00
20
Nehl;L
Mf ruf;F
39 26
];L Njit - - - 300 13 200 -
00 00
25 rPl;L
ruf;F
Mf
thq;fp 55 81
];L 500 11 - - - 700 -
a 00 00
27
rPl;:L
Mf ruf;F
12. 25 56
];L Njit - - - 200 500
50 00 00
30 rPl;L
,Wjp ruf;fpUg;G 500 myFfs; &gha; 5600
fr;rhg;nghUs; mspg;Gtpiy:
Mf];L 15 = 10 + 12 + 22/2 = &. 11
Mf];L 25 = 12+14 = 26/2 = &. 13
524
Mf];L 30 = 14+11 = 25/2= &. 12.50
ruf;fpUg;G NgNuL fzf;F vilapl;l ruhrhp tpiy Kiw(Weighted

Average Cost Method)
thq;Fjy;
mspj;jy; Issued ,Ug;G Balance
Receipts
tp tp tp
Njjp tpguq; i i i
2017 fs; vz;zp y vz;zpf; y vz;zpf; y
f;i f (& i f (& i f (&
) ) )
ruf;F
Mf]; thq;fp 50 1 500
500 10 5000 - - -
L1 a 0 0 0
Nehl;L
ruf;F
Mf]; thq;fp 80 860
300 12 3600 -
L 10 a 0 0
Nehl;L
ruf;F
Mf]; 70 10.
Njit - - - 7525 10 107
L 15 0 75 -
rPl;L 0 5
ruf;F
Mf]; thq;fp 50 667
400 14 5600 - - - -
L 20 a 0 5
Nehl;L
ruf;F
Mf]; 30 13. 20 267
Njit - - - 4005 -
L 25 0 35 0 0
rPl;L
ruf;F
Mf]; thq;fp 70 817
500 11 5500 - - - -
L 27 a 0 0
rPl;:L
Mf]; ruf;F
20 11. 50 583
L Njit - - - 2334
0 67 0 6
30 rPl;L
525
,Wjp ruf;fpUg;G 500 myFfs; &gha; 5836
mspg;Gtpiy fzf;fpLjy; = nkhj;jnryT / nkhj;j vz;zpf;if
Mf];L 15 mspg;Gtpiy = &. 8600/800 =&. 10.75
Mf];: 25 = & 6675 /500 myFfs; =&. 13.35

Mf];L 30 = &. 8170 /700 myFfs; =&. 11.67
OVERHEATING OR OVER-ABSORPTION
mjpfg;gbahd cwpQ;Rjy; kw;Wk; Nky;epiyfspd; fPo; cwpQ;Rjy;
tiuaiw:
tof;fkhf Kd;dNu jPu;khdpf;fg;gl;l tpfpjq;fspd; mbg;gilapy;
Nky;epiyfs; cwpQ;rg;gLfpd;wd. Kd;dNu jPu;khdpf;fg;gl;l
Nky;epiy tpfpjq;fs; gl;n[l; nra;ag;gl;l Nky;epiy kw;Wk;
gl;n[l; cw;gj;jpia mbg;gilahff; nfhz;bUg;gjhy;> ,e;j
nray;Kiwahy; cwpQ;rg;gl;l Nky;epiyfs; me;jf; fhyj;jpw;F
Vw;gLk; cz;ikahd Nky;epiyfSld; cld;gltpy;iy. Kd;dNu
jPu;khdpf;fg;gl;l tpfpjq;fspy; cwpQ;rg;gl;l Nky;epiyfs;
cz;ikahd Nky;epiyfis tpl mjpfkhf ,Ue;jhy;> ,J
mwpag;gLfpwJ cwpQ;Rjy;. khwhf> cz;ikahd Nky;epiyfis
tpl Fiwthd Nky;epiyfis cwpQ;rpdhy;> ,J mwpag;gLfpwJ.
Nky;epiy my;yJ mjw;F Nky; cwpQ;rg;gLtjw;fhd fhuzq;fs;
OVERHEATING OR OVER-ABSORPTION
Nky;epiyfis mjpfkhfNth my;yJ FiwthfNth

cwpQ;Rtjw;fhd fhuzq;fs; gpd;tUkhW.
1. gzpGupAk; cz;ikahd kzpNeuq;fs; gl;n[l; nra;ag;gl;l
kzpNeuq;fis tpl mjpfkhfNth my;yJ FiwthfNth ,Uf;Fk;
2.cz;ikahd Nky;epiy nryTfs; gl;n[l; nra;ag;gl;l
Nky;epiyfspy; ,Ue;J NtWgl;lit.
3. cz;ikahd Nky;epiy nryTfs; kw;Wk; cz;ikahd
nray;ghl;L epiy ,uz;Lk; gl;n[l; nra;ag;gl;l nryTfs; kw;Wk;
kl;lj;jpypUe;J NtWgLfpd;wd.
4. Nky;epiy cwpQ;Rjy; Kiw jtwhf ,Uf;fyhk;.
5. fzf;fpay; fhyj;jpy; vjpu;ghuhj nryTfs; Vw;glf;$Lk;.
526
6. Nky;epiy cwpQ;Rjy; tPjj;jpd; fzf;fPl;by; $Ljy; rhjhuz
nryTfs; Nru;f;fg;gl;bUf;fyhk;.
nryT epu;zak; (Cost Ascertainment)
nryT fzf;fpay; nryTfis Nrfupj;J gFg;gha;T nra;fpwJ>
cw;gj;jpapd; ntt;NtW fl;lq;fspy; jahupg;Gfspd; cw;gj;jpia
mstpLfpwJ kw;Wk; nrytpdq;fSld; cw;gj;jpia ,izf;fpwJ.
,J tuyhw;W my;yJ cz;ikahd nryTfs;> kjpg;gplg;gl;l
nryTfs;> epiyahd nryTfs; Nghd;wtw;iwf; fzf;fpLfpwJ
my;yJ cWjp nra;fpwJ.
cw;gj;jpia nrytpdq;fSld; ,izf;f tpspk;G nryT El;gk;>
nkhj;j nryT El;gk;> Neub nryT El;gk; Nghd;w nryTfspd;
ntt;NtW El;gq;fisAk; ,J gad;gLj;JfpwJ.
7. ifKiwahd ciog;ig ,ae;jpuq;fSld; khw;WtJ Nghd;w
ngupa khw;wq;fs;. ,J jpwd; msit mjpfupf;f toptFf;fpwJ


Kalyani Publishers.

527
myF – 11
,af;f mlf;f tpiy fzf;fpay;> ruf;fpUg;G
fl;Lg;ghL kw;Wk; gzpahs; mlf;f tpiy
fzf;fpay;
fl;likg;G
11.0 mwpKfk;
11.1 Nehf;fq;fs;
11.2 ,af;f mlf;f tpiy fzf;fpay;
11.3 ruf;fpUg;G fl;Lg;ghL
11.4 ruf;fpUg;G fl;Lg;ghL kw;Wk; kjpg;gPL
11.4.1 ruf;fpUg;G mikg;G
11.4.2 ruf;fpUg;gpid kjpg;gpLtjpd; Kiwfs;
11.5 ruf;fpUg;G fl;Lg;ghl;bd; El;gq;fs;: rpf;fd Miz
msT> ABC gFg;gha;T kw;Wk; kW Miz msT
11.5.1 ABC gFg;gha;T
11.5.2 kW Miz msT> mjpfgl;r msT kw;Wk;
Fiwe;jgl;r msT
11.6 gzpahs; mlf;f tpiy fzf;fpay;: Cjpak; kw;Wk;
Cf;fj;njhif Kiwfs;
11.6.1 Cjpak; / $yp; Kiwfs;
11.6.2 Cf;fj;njhif Kiwfs;
11.7 epjpapay; fzf;fpay; kw;Wk; mlf;f tpiy
fzf;fpaYf;fpilNaahd rhpf;fl;Lg;gl;bay;
11.9 RUf;fk;
11.12 NkYk; gbf;f
528
,af;f nryTfs; :
,af;f nryTfs; vd;gJ xU tzpfj;ij md;whl mbg;gilapy ;
guhkupj;jy; kw;Wk; epu;thfj;Jld; njhlu;Gila nryTfs; MFk;.
,af;f tUkhdk; tUthapypUe;J tUtha; fopf;fg;gl;L ,af;f
tUkhdj;ij miltJ xU epWtdj;jpd; tUkhd mwpf;ifapy;
gpujpgypf;fpwJ.
,af;f nrytpdj;jpd; nghUs;:
,J xU Nritia toq;Ftjw;fhd my;yJ ,af;Ftjw;fhd

nryTfisf; fz;lwpAk; xU KiwahFk;. ,af;f nryTfs;
vd;gJ tzpf eltbf;iffs; njhlu;ghd md;whl mbg;gilapy;
Vw;gLk; nryTfs;. ,J xU rhjdk;> $W kw;Wk; cgfuzq;fs;
my;yJ trjpapd; nray;ghl;Lld; njhlu;Gilajhf ,Uf;fyhk;.
,af;f nryTfis vt;thW fzf;fpLtJ?

,af;f nryT tpw;fg;gLk; nghUl;fspd; tpiy + ,af;f nryTfs;
%yk; fzf;fplg;gLfpwJ. ,af;f nryTfs; gpd;tUkhW: epu;thf>
mYtyf nryTfs ; thlif> rk;gsk;> Copau;fSf;F> fhg;gPL>
,af;Feu;fs; fl;lzk; Nghd;wit.
,af;f nryT vLj;Jf;fhl;Lfs; vd;d?

,af;f nryTfs; vd;gJ xU epWtdj;jpd; cw;gj;jpf;F
njhlu;gpy;yhj nryTfs; MFk;. ,e;j nryTfspy; Cjpak;>
thlif> mYtyf nghUl;fs;> gad;ghLfs;> re;ijg;gLj;jy;>
fhg;gPL kw;Wk; tup Nghd;w nghUl;fs; mlq;Fk;. ,af;f nryTfs;
mbg;gilapy; tzpfj;ij elj;Jtjw;fhd nryTfs;
,af;f nryTf;fhd tiuaiw

I.rp.vk;.V> yz;ld;> ,af;f nryT vd;gJ nray;ghl;L
nrytpdj;jpd; tbtkhFk;> ,J xU jug;gpduhy; my;yJ xU Nrit
nryT ikaj;jhy; jug;gLj;jg;gl;l Nritfs; toq;fg;gLk;.
tPy;ld;> ,af;f nryT vd;gJ cz;ikapy; Nritfspd; tpiyf;F

nghUe;Jk; tifapy; A+dpl; nryT MFk;.
,af;f nrytpd; Fwpf;Nfhs;fs;

,af;f nrytpdj;jpd; Nehf;fq;fs; fPNo gl;bayplg;gl;Ls;sd:
1. nuz;lupq; Nritapd; nray;jpwd; Nkk;gLj;jg;gl;l jfty;fis

toq;f.
529
2. Jy;ypakhd Nkw;Nfhs; kw;Wk; fl;lzj;ij epu;zapg;gjw;fhd
mbg;gilia toq;Fjy;.
3. Nritfs; rupahd Neuj;jpy; toq;fg;gLtij cWjp nra;jy;.
4. vupnghUs; Efu;T kw;Wk; mjd; nryTfis fl;Lg;gLj;j.
5. Nrit cgfuzq;fs; Kiwahf guhkupf;fg;gLtij cWjp

nra;jy;.
6. nrhe;j Nritf;Fk; khw;W Nritf;Fk; ,ilNa nryT xg;gPL

toq;Fjy;>
mjhtJ gzpaku;j;jy;.
7. xU Nrit ikaj;jpd; tpiyia kw;nwhU Nrit ikaj;Jld;

xg;gpLtJ.
8. xU epWtdj;jpw;Fs; Nritfs; toq;fg;gl;lhy; gfpu;T nryit

jPu;khdpf;f.
9. thfdj;ijg; gad;gLj;Jtjw;F tR+ypf;ff;$ba tpiyiaj;

jPu;khdpf;f.
10. guhkupg;G kw;Wk; gOJghu;f;Fk; nryitf; fl;Lg;gLj;j.
11. Nritiag; gad;gLj;Jk; cw;gj;jpj; JiwfSf;fhd

nryTfisf; Fiwf;f thfdq;fspd; jpwikahd kw;Wk;
nghUj;jkhd &l;bq; Nju;e;njLf;f.
12. gzpahsu;fspd; jpwd; kw;Wk; nrayw;w Neuj;ij

gad;gLj;Jtijj; jtpu;g;gJ.
13. Nritfspd; myFfSf;F xJf;fg;gl;Ls;s epiyahd

nryTfis tpfpjhrhukhfTk; KiwahfTk; cs;thq;Fjy;.
,af;f nryTf;fhd gad;ghL
,af;f nryT vd;gJ xU epWtdj;jhy; gad;gLj;jg;gLfpwJ> ,J

xU fl;Liuiaj; jahupg;gjw;Fg; gjpyhf xl;Lnkhj;jkhf
nghJkf;fSf;F Nritia toq;FfpwJ> mijNa tpw;fpwJ.
vLj;Jf;fhl;lhf> kpd;rhuk;> jpNal;lu;> kUj;Jtkidfs;> gs;spfs;
Nghd;wtw;iw Nkw;nfhs;Sk; Nghf;Ftuj;J. ,NjNghy;> xNu
khjpupahd xU mikg;G my;yJ nryT ikak; cw;gj;jpj;
JiwfSf;F Nritia toq;FfpwJ. cjhuzkhf> kpd;rhuk;>
gtu;`T];> Nfz;Bd; kw;Wk; Nghd;wit
530
ruf;Ff; fl;Lg;ghl;bd; nghUs;: ruf;Ff; fl;Lg;ghL vd;gJ gq;Ffspy;
epWtdq;fspd; KjyPl;ilf; fl;Lg;gLj;j xU cw;gj;jp mf;fiwapy;
gad;gLj;jg;gLk; mikg;G vd tiuaWf;fg;gLfpwJ. ,e;j mikg;G
gy;NtW gq;F epiyfis gjpTnra;jy; kw;Wk; fz;fhzpj;jy;>
vjpu;fhy Nfhupf;iffis Kd;dwptpj;jy; kw;Wk; vg;NghJ> vt;tsT
msT my;yJ tupiria jPu;khdpf;fpwJ.
ruf;Ff; fl;Lg;ghL vd;gJ xU epWtdj;jpd; ruf;Ffspd;

gad;ghl;il mjpfupf;fg; gad;gLj;jg;gLk; nray;Kiwfs;. ruf;Ff;
fl;Lg;ghl;bd; Fwpf;Nfhs; thbf;ifahsu; jpUg;jp epiyfspy;
CLUthky; Fiwe;j gl;r ruf;F KjyPl;bypUe;J mjpfgl;r
yhgj;ij <l;LtjhFk;.
nryT fzf;fPl;by; nghUs; fl;Lg;ghL. nghUs; fl;Lg;ghL vd;gJ

xU %yjd KjyPl;bd; Fiwe;jgl;r msTld; Njitahd
Neuj;jpy; Njitahd juj;jpd; Njitahd nghUl;fis toq;Ftij
cWjp nra;Ak; xU mikg;ghFk;.
nghUs; nryTf; fl;Lg;ghl;bd; kpf Kf;fpakhd El;gq;fs;

gpd;tUkhW: nghUl;fs; thq;Fjy;> Nrkpj;jy;> ifahSjy;>
ntspaPL my;yJ Efug;gLk; NghJ midj;J tifahd
fopTfisAk; ,og;GfisAk; mfw;WtijAk; Fiwg;gijAk;
nghUs; fl;Lg;ghL Nehf;fkhff; nfhz;Ls;sJ
ruf;Ffspd; nghUs; kw;Wk; tiuaiw
mfuhjpapd; mfuhjpapy; xU “tpupthd gl;bay;
nghUl;fs;> jsghlq;fs; Nghd;wit. ” gyu; ruf;F vd;w

thu;j;ijia Gupe;Jnfhs;fpwhu;fs; nghUl;fspd; gq;F> Mdhy;
nghJthf Vw;Wf;nfhs;sg;gl;l nghUs; fzf;fpay; nkhopapy;
‘nghUl;fs;’ vd;w nrhy;> ,jd; gq;F Kbf;fg;gl;l nghUl;fs;
kl;LNk. xU cw;gj;jp epWtdj;jpy;> ,Ug;gpDk;> Kbf;fg;gl;l
nghUl;fspd; gq;Ff;F $Ljyhf> ,Uf;Fk; XusT Kbf;fg;gl;l
nghUl;fs;> %yg;nghUl;fs; kw;Wk; filfspd; ,Ug;G. ,e;j KO
nghUl;fspd; $l;L ngau; ‘ruf;F’
ruf;F epu;thfj;jpd; Nehf;fq;fs;
ruf;F epu;thfj;jpd; Kjd;ik Nehf;fq;fs;:
(i) ,ilA+W Vw;gLtjw;fhd tha;g;igf; Fiwf;f

%yg;nghUis tpUk;Gtjw;fhf xU epWtdj;jpd; cw;gj;jp
ml;ltiz>gq;F kw;Wk; cjpupghfq;fs;.
531
(ii) ruf;Ffspy; %yjd KjyPl;ilf; Fiwf;f. vdNt Njitahd
ruf;Ffis itj;jpUg;gJ mtrpak;. mjpfg;gbahd ruf;F vd;gJ
xU mf;fiwapd; nrayw;w tskhFk;. ftiy Ntz;Lk; vg;NghJk;
,e;j R+o;epiyiaj; jtpu;f;fTk;. ruf;Ffspy; KjyPL cfe;j
kl;lj;jpy; NghJkhdjhf ,Uf;f Ntz;Lk;. Kf;fpa mjpfg;gbahd
ruf;Ffspd; Mgj;Jfs;:
(i) epWtdj;jpd; epjpfis Njitaw;w Kiwapy; ,izj;jy; kw;Wk;

,og;G yhgk;.
(ii) mjpfg;gbahd Rke;J nry;Yk; nryT> kw;Wk;
(iii) gzg;Gof;f Mgj;J.
tpiy nghUl;fspd; gy;NtW Kiwfs; toq;fg;gLfpd;wd:
1. nryT Kiw:
(m) nfhs;iffspd; gb nryT Kiw:
/gu;];l;-,d;-/gu;];l; mTl; (/gp/Ngh) mbg;gil;
yh];l;-,d;-/gu;];l; mTl; (LIFO) mbg;gil;
mbg;gil gq;F;
mjpfgl;rkhf Kjy; mTl; mbg;gil;
mLj;j Kjy; Kjy; mTl; mbg;gil
(M) ruhrup nryT Kiw:

vspa ruhrup Kiw;
vilAs;s ruhrup Kiw;
mt;tg;NghJ ruhrup Kiw;
efUk; ruhrup Kiw
ruf;Ffspd; Vgprp gFg;gha;T

Vgprp ruf;Ff; fl;Lg;ghl;L El;gk; mbg;gilahff; nfhz;lJ
nghUl;fspd; xU rpwpa gFjp nghJthf ,Uf;fyhk; vd;w
nfhs;if
gad;gLj;jg;gLk; nkhj;j ruf;Ffspd; gz kjpg;gpd;
ngUk;gFjpiaf; Fwpf;Fk; cw;gj;jp nray;ghl;by;> xg;gPl;lstpy;
mjpf vz;zpf;ifapy; filfspd; gz kjpg;gpd; xU rpwpa
gFjpapypUe;J nghUl;fs; ,Uf;fyhk;. msitg; ngUf;Ftjd;
%yk; gz kjpg;G fz;lwpag;gLfpwJ xt;nthU nghUspd;
nghUSk; mjd; myF tpiyahy;.
gpd;tUtdtw;wpd; cjtpAlDk; ,J njspthf ,Uf;fyhk;
vLj;Jf;fhl;Lfs;:
“A” tif - 5% Kjy; 10% cUg;gbfs; 70% Kjy; 75% tiu
532
Fwpf;fpd;wd gz kjpg;gpd;.
“gp” tif - 15% Kjy; 20% cUg;gbfs; 15% Kjy; 20% tiu
Fwpf;fpd;wd gzk;.
“rp” tif - kPjKs;s nghUl;fspd; vz;zpf;if Fwpf;Fk; gz

kjpg;gpy; 5% Kjy; 10% tiu.
Vgprp gFg;gha;tpd; ed;ikfs;
1. ,J Nghd;wtw;wpy; neUf;fkhd kw;Wk; fLikahd fl;Lg;ghl;il
,J cWjp nra;fpwJ cUg;gbfs;> mq;F fzprkhd KjyPL
cs;sJ.
2. ,J nray;ghl;L %yjdj;ij ntspapLfpwJ> ,y;iynadpy;
mJ ,Uf;Fk; mjpf yhgfukhd NrdYf;fhf G+l;lg;gl;Ls;sJ
KjyPL.
3. ,J ruf;Ffisr; Rkf;Fk; nryitf; Fiwf;fpwJ.
4. ,J ‘rp’ cUg;gbfSf;fhd fl;Lg;ghl;il jsu;j;j cjTfpwJ

,jdhy; NghJkhd ,ilafg; gq;F ,Uf;f KbAk;
cUthf;fg;gl;lJ.
,J jPu;khdj;ij mtrpakhf;FfpwJ ruf;Ffspd; Fiwe;jgl;r
kw;Wk; mjpfgl;r epiy. Fiwe;jgl;r epiy mtw;wpd; kWtupir
Gs;spapd; Fiwe;jgl;r epiy ruf;Ffs; gpd;tUk; jsq;fspy;
jPu;khdpf;fg;glyhk;:
(This necessitates the determination of the minimum and maximum

level of inventories)
1 Kd;dzp Neuj;jpy; Efu;T.
2 Kd;dzp Neu kw;Wk; ghJfhg;G gq;Ffspd; NghJ Efu;T.
3 nryTfisr; Nrkpf;fTk;.
4 thbf;ifahsu;fspd; vupr;ry; kw;Wk; ey;nyz;z ,og;G kw;Wk;
cw;gj;jp nryTfs;. Neuj;jpy; cw;gj;jpiaj; njhlu ,J mtrpak;
rpy ruf;Ffis guhkupf;f. Kd;dzp Neuk; vd
tiuaWf;fg;gl;Ls;sJ xU Mu;liu itg;gjw;fhd ,ilntsp
(rg;isaUld;) kw;Wk; re;jpf;f nghUl;fs; fpilf;Fk; Neuk;
Efu;Nthu; Njitfs;.
mjpfgl;r epiy
ve;jnthU nghUspd; msitAk; jhz;ba Nky; tuk;G nghJthf
cau mDkjpf;fg;gLtjpy;iy “mjpfgl;rk;” vd;W
miof;fg;gLfpwJ epiy ”. ,J Fiwe;jgl;r msT kw;Wk; ECQ
,d; nkhj;j njhif.mjpfgl;r msit epu;zapg;gJ gytw;iwg;
nghWj;jJ Nghd;w fhuzpfs;> fpilf;Fk; Nrkpg;G ,lk;> jd;ik
533
nghUs; mjhtJ rPuopT kw;Wk; tof;fw;Wg;Nghtjw;fhd tha;g;Gfs;>
%yjdk; nrytpdk;> Gjpa nghUl;fisg; ngw Njitahd Neuk;>
ECQ> Nrkpg;G nryT kw;Wk; murhq;f fl;Lg;ghL.
kW xOq;F epiy
kWtupir epiy vd;gJ ‘tupirg;gLj;Jk; epiy’ vd;Wk;

miof;fg;gLfpwJ nfhs;Kjy; Nfhupf;if njhlq;fg;gLk; gq;Ffspd;
epiygq;Ffis epug;Gtjw;fhf filf;fhuuhy;. ,e;j epiy
mikf;fg;gl;Ls;sJ ,t;thW mjpfgl;r kw;Wk; Fiwe;jgl;r
epiyf;F ,ilapy; Mu;lu; nra;ag;gl;l nghUs; filfspy;
ngwg;gLtjw;F Kd;G> ,ay;ghd kw;Wk; kiwg;gjw;F NghJkhd
msT ifapy; cs;sJ mrhjhuz R+o;epiyfs;. tupirg;gLj;Jk;
epiy epu;zak; mjpfgl;rk; ,uz;L Kf;fpakhd fhuzpfisg;
nghWj;jJ tpepNahf fhyk; kw;Wk; mjpfgl;r Efu;T tPjk;
Re-order quantity kW Mu;lu; msT
msT> ,J xU nghUspd; gq;F NghJ Mu;lu; nra;ag;gLfpwJ
kWtupir epiyf;F tpOk;> kWtupir msT my;yJ
mwpag;gLfpwJ
EOQ my;yJ nghUshjhu epiwa msT. ,J xU gq;F epiy
,y;iy vd;whYk; mj;jifa> kWtupir msT gq;Ff;F Neub
jhf;fj;ij Vw;gLj;JfpwJ mjpfgl;rj;ij fUj;jpy; nfhs;tJ
mtrpak; kw;Wk; ,Uf;f Ntz;ba msit jPu;khdpg;gjpy;
Fiwe;jgl;r gq;F epiy cj;jutpl;lJ. kW xOq;F msT ,Uf;f
Ntz;Lk; Fiwe;jgl;r msTf;F Nru;f;fg;gl;Ls;sJ> mjpfgl;r
epiy ,y;iy jhz;baJ. kW-tupir msT ,uz;L
Kf;fpakhdtw;iwg; nghWj;jJ fhuzpfs;> Mu;lu; nryTfs;
kw;Wk; ruf;F Rkf;Fk; nryTfs;.
EOQ-nghUshjhu xOq;F msT EOQ vd;gJ xOq;F msitf;
Fwpf;fpwJ xU nghUspd; kpff; Fiwe;j nkhj;j Mu;lu; kw;Wk;
Rke;J nry;Yk; nryTfs; ruf;F. xU epWtdk; Njitaw;w
Mu;lu;fis itj;jhy; mJ Vw;gLk; Njitaw;w Mu;lu; nryTfs;.
xU epWtdk; kpff; Fiwe;j tupiria itj;jhy;> mJ Ntz;Lk;
nghUl;fspd; ngupa gq;Ffis guhkupf;fTk;> mjpfg;gbahdjhf
,Uf;Fk; Rke;J nry;Yk; nryT. nghUshjhu xOq;F msitf;
fzf;fpLtjd; %yk;> ,jd; tpisthf Mu;lu; nra;a myFfspd;
vz;zpf;ifia epWtdk; milahsk; fhl;LfpwJ ,e;j ,uz;L
nryTfspy; kpff; Fiwe;j nkhj;jk;.
Nygu; nrytpd; nghUs; kw;Wk; fUj;jha;T
cw;gj;jp nrytpd; ,uz;lhtJ Kf;fpa cWg;G njhopyhsu; nryT.
Cjpaq;fs;> rk;gsq;fs; kw;Wk; gpw Cjpaq;fs; xU Kf;fpaj;ijf;
Fwpf;fpd;wd xU jahupg;G my;yJ Nritfspd; nkhj;j nrytpd;
xU gFjp. tsu;r;rp kw;Wk; mf;fiwapd; yhgk; kdpjdpd; rupahd
534
gad;ghl;ilg; nghWj;jJ tsq;fs; my;yJ njhopyhsu; rf;jp
rupahd fzf;fpay; Njit nryT fl;Lg;ghL. vdNt> njhopyhsu;
nryitf; fl;Lg;gLj;JtJ kpfTk; Fwpg;gplj;jf;f tplakhFk;
epu;thfj;jpd; ghu;itapy; ,Ue;J.
gpd;tUk; ntt;NtW tiffspy; <LgLtjw;F gad;gLj;jg;gLk;
njhopy;Jiw epWtdq;fs;
njhopyhsu;fs;
a. tof;fkhd ciog;G
b. $ypj; njhopyhsu;
c. rhjhuz ciog;G
d. mTl; njhopyhsu;fs;
Neub kw;Wk; jdpg;gl;l nryT
njhopyhsu; nryit ,uz;L tiffshf tifg;gLj;jyhk;:
(1) Neub njhopyhsu; nryT>
(2) kiwKf njhopyhsu; nryT.
(1) Neub njhopyhsu; nryT
ve;jnthU njhopyhsu; nryTk; tpNr\khf my;yJ cldbahf
nra;ag;glyhk; xU Fwpg;gpl;l Ntiy> xg;ge;jk;> gzp xOq;F
my;yJ VNjDk; xd;Wf;F tpjpf;fg;gl;l my;yJ milahsk;
fhzg;gl;l kw;w A+dpl; nryT Neub njhopyhsu; nryT vd
miof;fg;gLfpwJ. Nkw;ghu;itf;fhd Cjpaq;fs;>
/Nghu;nkd;fSf;fhd Cjpaq;fs;> ciog;ghsu;fSf;F Cjpak;
cz;ikapy; nray;ghl;by; <Lgl;Ls;sd my;yJ nray;ghl;by;
Neub vLj;Jf;fhl;Lfs; cs;sd
njhopyhsu; nryT.
nrayw;w Neuk;> $Ljy; Neuk; kw;Wk; Neub ciog;Gld;
njhlu;Gila tpspk;G ed;ikfs; njhopyhsu; nrytpdq;fisf;
fzf;fpLtjpy; njhopyhsu;fs; Fwpg;gpl;l rpf;fy;fis
Vw;gLj;Jfpwhu;fs;. cs;sd
,it Neub ciog;gpd; nryTfspy; xU gFjpahFk; my;yJ

mit NtW VjhtJ
1.nrayw;w Neuk;
535
2.mjpf Neuk;
tpspk;G ed;ikfs; nrayw;w Neuk;: ,ae;jpuf; nfhf;F jho;Tfs;>

nghUl;fs; gw;whf;Fiw> rf;jp Njhy;tp> kw;Wk; nrayw;w Neuj;jpy;
,J Nghd;w KbT. njhopyhsu; nryTfs; NghJ Vw;gLk; nrayw;w
Neuk; nghJthf cw;gj;jp Nky;epiy nrythf fUjg;gLfpwJ Neub
njhopyhsu; nryT vd;gij tpl. ngUk;ghyhd Nkyhsu;fs;
mj;jifa nryTfs; ,Uf;f Ntz;Lk; vd;W epidf;fpwhu;fs;
xU Ntiyapd; Ntiyfis tpl xU fhyfl;lj;jpd; midj;J

cw;gj;jpapYk; guTfpwJ KwpT my;yJ gpw ,ilA+Wfs; Vw;gLk;
NghJ nray;ghl;by; ,Uf;Fk;.
$Ljy; Neu gpuPkpak;:
midj;J njhopw;rhiyfSf;Fk; nrYj;jg;gLk; $Ljy; Neu

gpuPkpak; njhopyhsu;fs; (Neub ciog;G kw;Wk; kiwKf ciog;G)
nghJthf fUjg;gLfpwJ Nky;epiy cw;gj;jpapd; xU gFjpahf
,Uq;fs; kw;Wk; ve;jnthU Fwpg;gpl;ltw;Wf;Fk; xJf;fg;gltpy;iy
Mu;lu;. Nkyjpf Neuk; vg;NghJk; ,Ug;gjhy; Kjy; ghu;itapy; ,J
tprpj;jpukhfj; Njhd;wyhk; rpy Fwpg;gpl;l tupirapy; gzpGupe;jhu;.
fhuzk; mJjhd; xU $Ljy; Neu gpuPkpaj;ij tR+ypg;gJ
epahakw;wJ kw;Wk; jd;dpr;irahf fUjg;gLfpwJ Fwpg;gpl;l
tupirapy; ntWkNd thy; Kbtpy; tpOe;jjhy; jpdrup cw;gj;jp
ml;ltizapy;.
njhopyhsu; tpspk;G ed;ikfs;:
njhopyhsu; tpspk;G ed;ikfs; cUthf;fg;gLfpd;wd

Ntiytha;g;G njhlu;ghd nryTfs; Kjyhspahy;
nrYj;jg;gLfpd;wd kw;Wk; nryTk; mlq;Fk;
fhg;gPl;L jpl;lq;fs;>
Xa;T+jpa jpl;lq;fs;> gy;NtW Jiz Ntiyapd;ik rYiffs;

kw;Wk; kUj;Jtkidapy; Nru;f;Fk; jpl;lq;fs;. KjyhspAk; r%f
ghJfhg;G> kUj;Jtk;> njhopyhsu;fs; Mfpatw;wpd; Kjyhspapd;
gq;if nrYj;JfpwJ ’fkp\d;> $l;lhl;rp Ntiytha;g;G tup kw;Wk;
khepy Ntiyapd;ik fhg;gPL.
kiwKf njhopyhsu; nryT
kiwKf ciog;G vd;gJ nghJthf Ntiyf;F. Kf;fpaj;Jtk;

Neub ciog;ig milahsk; fhz KbAk; vd;gjpy; NtWghL
cs;sJ Ntiyf;F tR+ypf;fg;gl;L> kiwKf ciog;ig tR+ypf;f
536
KbahJ vdNt njhopw;rhiy Nky;epiyfspd; xU gFjpahf
fUjg;gl Ntz;Lk; cw;gj;jp nrytpy; Nru;f;fg;gl;Ls;sJ.
cjhuzkhf> rk;gsk; kw;Wk; Cjpaq;fs; Nkw;ghu;itahsu;fs;>
filf;fhuu;fs;> guhkupg;G njhopyhsu;fs;> Kjypad
nrytpdj;ij ghjpf;Fk; fhuzpfs;
1. kdpjdpd; rf;jp Njit kjpg;gPL: rupahd kjpg;gPL
kdpjtsj; Njit njhopyhsu; nryitf; Fiwf;Fk;> Vnddpy;

mit cz;ikapy; ekf;Fj; Njit> njhopyhsu;fs; ,e;j
vz;fis tpl mjpfkhf ,Ue;jhy;> mjd; mjpfg;gbahd nryT
epWtdj;jhy; ghjpf;fg;gLk; kw;Wk; xl;Lnkhj;j ciog;G nryT
mjpfupf;Fk;. kdpjtsj; Njitia kjpg;gpLtJ gzpahsu;
Jiwapd; flikahFk;. vdNt> mJ jdJ flikia rpwe;j
topapy; nra;a Ntz;Lk;.
2. Neuk; kw;Wk; ,af;f Ma;T: ,e;j Ma;tpy;> Nkw;ghu;itahsu;

Neuj;ij gjpT nra;fpwhu; xt;nthU Ntiyf;Fk; nrytopj;jJk;
rupahd gjpT Nkyjpf Neuj;jpw;fhd $Ljy; Cjpaj;ijf;
Fiwf;Fk;
3. nrayw;w Neuk; kw;Wk; $Ljy; Neuj;jpd; kPjhd fl;Lg;ghL:

nrayw;w Neuk; vd;gJ Neuk; ngWtjpy; jhkjk; fhuzkhf
njhopyhsu; ve;j cw;gj;jp eltbf;ifAk; nra;atpy;iy nghUs;
my;yJ kpd;rhu ntl;L my;yJ NtW VNjDk;. ,J tzpf ,og;G
kw;Wk; ,J ciog;G nryit mjpfupf;Fk;. %yg;nghUis
njhlu;e;J toq;Ftjd; %yk;>
4. Cjpa Kiw: Cjpaq;fs; Nghl;b tpiyapy; ,Uf;f Ntz;Lk;.

cau; kw;Wk; Fiwe;j Cjpa tpfpjk; njhopyhsu;fis njhe;juT
nra;Ak; kw;Wk; njhopyhsu;fspd; nryT mjpfupf;Fk;. mJ
cw;gj;jp nra;ag;gLk; Neuk; my;yJ myF mbg;gilapy; $l.
5. njhopyhsu; tUtha; kPjhd fl;Lg;ghL: njhopyhsu; tUtha;

vd;gJ ,og;gJ vd;W nghUs; ey;y Cjpak; my;yJ
Cf;fj;njhif my;yJ NtW vijAk; toq;fhjjhy;
njhopyhsu;fs; fhuzk;. ,J Gjpa njhopyhsu;fspd; gapw;rp
nryit mjpfupf;Fk; cw;gj;jpapy; gpiofs;. vdNt njhopyhsu;
tUtha; tpiutpy; Fiwf;fg;gl Ntz;Lk; ntspg;gLj;jg;gl;lJ.
Cjpak; nrYj;Jk; ,uz;L mbg;gil Kiwfs; cs;sd
537
(1) Neu Cjpa Kiw kw;Wk;
(2) Jz;L Cjpa Kiw.
Neu Cjpa Kiwapd; fPo;> nrytopj;j Neuj;jpd; mbg;gilapy;

Cjpaq;fs; toq;fg;gLfpd;wd nra;j Ntiyiag; nghUl;gLj;jhky;
Ntiyapy;. ,J vd miof;fg;gLfpwJ Neu tPjk; my;yJ ehs;
Cjpa Kiw. Neuj;jpd; myF xU ehs;> xU thuk;> xU
gjpide;J my;yJ xU khjk;. Jz;L Cjpa Kiwapd; fPo;>
Cjpak; mbg;gilahf nfhz;lJ xU njhopyhspapd; Ntiy
my;yJ ntspaPl;bd; msT. ,J vd miof;fg;gLfpwJ
“gP]; Nul; rp];lk;” my;yJ “upry;l; %yk; gzk; nrYj;Jjy;.”

,t;thW> xU njhopyhspf;F Cjpak; toq;fg;gLfpwJ mtuJ
ntspaPl;bw;F Neub tpfpjj;jpy; gytpjkhd Nghd]; kw;Wk;
gpuPkpak; jpl;lq;fs; tbtikf;fg;gl;Ls;sd Cjpa nfhLg;gdTfspd;
,uz;L mbg;gil Kiwfspd; FiwghLfis rkhspf;fTk;.Cf;fj;
jpl;lq;fspd; KiwAk; ftdj;jpy; nfhs;fpwJ Cf;f my;yJ
Nghd]; vdg;gLk; ,e;j ,uz;L mbg;gil jpl;lq;fspd; Kjd;ik
nfhs;iffs; my;yJ gpuPkpak; jpl;lk;.
Cjpaj;jpd; Kf;fpakhd Kiwfs; gpd;tUkhW FOthf:

(1) Neu tPj mikg;Gfs;
(2) Jz;L tPj mikg;Gfs;
(3) Nghd]; mikg;G (my;yJ) Cf;fj; jpl;lq;fs;
(4) kiwKf ehza Cf;fj;njhif.
,it NkYk; fPo; tifg;gLj;jg;glyhk;:

(1) Neu tPj mikg;G:
a. rhjhuz kl;lq;fspy;
b. mjpf Cjpa kl;lq;fspy;
c. cj;juthj Neu tpfpjq;fs;.
(2) Jz;L tPj mikg;G:

a. Neuhd Jz;L tPjk;
b. cj;juthj Neu tpfpjj;Jld; Jz;L tpfpjq;fs;
c. NtWgl;l Jz;L tpfpjq;fs;:
(i) nla;yupd; NtWgl;l Jz;L tPj mikg;G>
(ii) nkupf; NtWghL Jz;L tPj mikg;G
(iii) Nfd;l; gzp kw;Wk; Nghd]; jpl;lk;.
(3) Nghd]; mikg;G my;yJ Cf;fj; jpl;lq;fs;:

a. `hy;rp gpuPkpak; jpl;lk;
538
b. `hy;rp-tPu; gpuPkpak; jpl;lk;
c. Nuhthk; jpl;lk;
d. ghu;l; khwp gfpu;T jpl;lk;
e. vku;rd; nray;jpwd; jpl;lk;
f. nglhf;]; ghapz;l; gpuPkpak; rp];lk;
g. gpuPkpak; jpl;lj;ij Jupjg;gLj;JfpwJ
h. FO my;yJ $l;L Nghd]; jpl;lq;fs;.
(4) kiwKf ehza Cf;fj;njhif:

a. yhgk; gfpu;T
b. ,iz $l;L
Nghd]; my;yJ Cf;fj; jpl;lq;fs;

Cjpaf; nfhLg;gdTf;fhd Cf;fj; jpl;lk; gpuPkpak; vd;Wk;
miof;fg;gLfpwJ Nghd]; jpl;lq;fs;. cw;gj;jpia cWjp
nra;tjw;fhf mwpKfg;gLj;jg;gl;lJ rupahd njhopy;Jiw
fhyepiy. Cjpa Cf;fj; jpl;lq;fs; ,uz;L tiffshf
,Uf;fyhk;:
(m) jdpg;gl;l Cf;fj; jpl;lq;fs; kw;Wk; (gp) FO Cf;fj;

jpl;lq;fs;.
A. jdpg;gl;l Cf;fj; jpl;lq;fs; jdpg;gl;l Cf;fj; jpl;lq;fspd;
fPo;> Cjpaj;ij mstpl KbAk; jdpg;gl;l njhopyhspapd;
nray;jpwd;. FOtpd; tp\aj;jpy; Cf;fj; jpl;l tUthia mjd;
mbg;gilapy; mstpl KbAk; njhopyhsu;fs; FOtpd;
cw;gj;jpj;jpwd; my;yJ KO gzpf;FOTk; mikg;G. gy;NtW
tifahd Cf;fj; jpl;lq;fspd; Nru;f;iffs;
Neuk; kw;Wk; Jz;L tPj mikg;Gfs;. gpd;tUgit Kf;fpakhd
jdpegu; fPNo tpthjpf;fg;gl;l Cf;fj; jpl;lq;fs;:
(1) `hy;rp gpuPkpak; jpl;lk;: ,e;j jpl;lj;ij v/g;.V.`hy;rp

cUthf;fpAs;shu;. ,e;j mikg;G ];gpspl; Nghd]; jpl;l k; my;yJ
Ik;gJ-Ik;gJ jpl;lk; vd;Wk; miof;fg;gLfpwJ. fPo; ,e;j jpl;lk;>
xt;nthU Ntiy my;yJ nray;ghl;bd; mbg;gilapy; epiyahd
Neuk; epu;zapf;fg;gl;Ls;sJ fle;j nray;jpwd;. xU njhopyhsp
jdJ Ntiyia Kbj;jpUe;jhy; my;yJ mjw;F Nky; epiyahd
Neuk; gpd;du; njhopyhspf;F cj;juthjkhd Neu Cjpak;
toq;fg;gLfpwJ. xU vd;why; njhopyhsp jdJ Ntiyia
epiyahd Neuj;jpw;Fs; my;yJ Fiwthf Kbf;fpwhu;> gpd;du; mtu;
Nrkpj;j Neuj;jpd; 50% Nghd]; kw;Wk; rhjhuz tUtha;
fpilf;Fk;. ,jd; fPo; Kiw> nkhj;j tUtha; gpd;tUkhW
fzf;fplg;gLfpwJ: nkhj;j tUtha; = cj;juthj Neu Cjpaq;fs;
539
+ Nghd]; 50% Neuk; Nrkpf;fg;gl;lJ.
rpwg;Gfs;:
1) Gupe;Jnfhs;tJ vspJ.
2) xt;nthU njhopyhspapd; nkhj;j tUthiaf; fzf;fpLtJ
vspJ.
3) Kjyhsp kw;Wk; gzpahsu; ,UtUk; Nrkpj;j Neuj;jpd; rk
ed;ikfisg;
ngWfpwhu;fs;.
4) ,e;j mikg;G jpwikahd njhopyhspf;F kl;Lky;y>
gadspf;Fk;
cj;juthjkspf;fg;gl;l Fiwe;jgl;r Cjpaq;fisg; ngw ruhrup

njhopyhspf;F toq;FfpwJ.
5) ,e;j mikg;G Neuj;ij kpr;rg;gLj;Jtij mbg;gilahff;
nfhz;lJ> NkYk; ,J Fiwf;f KbAk;
FiwghLfs;:
1) Copau;fspilNa xj;Jiog;G ,y;yhjJ.

2) ,e;j mikg;gpd; fPo; juj;ij epWTtJ kpfTk; fbdk;.
3) mjpf jpwd; nfhz;l tUkhdk; Fiwf;fg;gLfpwJ.
(2) `hy;rp-tPu; jpl;lk;: ,e;j mikg;gpd; fPo; njhopyhsp ngWfpwhu;

Nrkpf;fg;gl;l Neuj;jpd; 50% f;F gjpyhf 30% Neuj;jpd; Nghd];
Nrkpf;fg;gLfpwJ
`hy;rp jpl;lk;. ,J jtpu> `hy;rp jpl;lk; kw;Wk; `hy;rp-tPu;

rp];lk;]; kw;w vy;yh tifapYk; xj;jpUf;fpwJ.
(3) Nuhtd; jpl;lk;: ,e;j jpl;lj;ij N[k;]; Nuhtd;

mwpKfg;gLj;jpdhu; ,q;fpyhe;J. ,J jtpu gy tp\aq;fspy; ,J
`hy;rp jpl;lj;jpw;F xj;jjhf ,Ue;jJNghd]; fzf;fPl;by;
NtWgLfpwJ. ,e;j mikg;gpd; fPo;> Nghd]; jPu;khdpf;fg;gLfpwJ
Neuj;ijr; Nrkpj;j Neuj;jpd; tpfpjkhf epiyahd Neuk;
mDkjpf;fg;gLfpwJ.
(4) vku;ldpd; nray;jpwd; gfpu;T jpl;lk;: ,e;j jpl;lj;jpd; fPo;>

rk;ghjpj;jy; xU njhopyhsp vd;gJ cj;juthjkhd ehs;
Cjpaj;ij xU tpj;jpahrkhd Jz;Lld; ,izg;gjd; %yk; tPjk;.
mjd;gb nray;jpwdpd; epiy mbg;gilapy; jPu;khdpf;fg;gLfpwJxU
A+dpl; Neuj;jpw;fhd epiyahd gzpia epWTjy;. njhopyhspapd;
epiy vd;why; nray;jpwd; 67% I milfpwJ Nghd]; mtUf;F
rhjhuz tpfpjj;jpy; nrYj;jg;gLfpwJ. ntspaPL 67% ,ypUe;J
540
mjpfupf;Fk; NghJ nfhLf;fg;gl;l tpfpjj;jpy; Nghd]; tPjk;
mjpfupf;fpwJ 100% nray;jpwd; tiu. 100% nray;jpwDf;F Nky;>
Nghd]; 20% Mf mjpfupf;fpwJ rk;ghjpj;j Cjpaj;jpy; 1%
$Ljy; Nghd]; Nru;f;fg;gLfpwJ nray;jpwdpy; 1% mjpfupg;G. FO
my;yJ $l;L Nghd]; jpl;lk; ,Jtiu tpsf;fg;gl;l Cf;fj;
jpl;lq;fs; jdpegUf;F nghUe;Jk; nray;jpwd; Neubahf
cw;gj;jpiag; nghWj;J. ,Ug;gpDk; mJ ,y;iy nghUl;fs;
my;yJ Nritfis (nray;ghL) kl;Lk; cw;gj;jp nra;Ak;
jdpg;gl;l njhopyhsu;fs; Mdhy; gy njhopyhsu;fspd; FO
$l;lhf nra;a Ntz;Lk; xw;iw nray;ghL. vdNt> xU FO
Cf;fj; jpl;lk; mtrpak; mwpKfg;gLj;jg;gl Ntz;Lk;. FO Cf;fj;
jpl;lj;jpw;F Nghd]; fzf;fplg;gLfpwJ. Nghd]; xU FO
njhopyhsu;fSf;F fzf;fplg;gLfpwJ kw;Wk; nkhj;j njhif
MFk; gpd;tUtdtw;wpy; njhopyhsu;fs; FOtpy;
tpepNahfpf;fg;gLfpwJ
mbg;gil:
(m) FOtpd; midj;J njhopyhsu;fSf;Fk; rkkhf.
(M) Neu tPj mbg;gilapy; rhu;G tPjk;.
(,) Kd;$l;bNa jPu;khdpf;fg;gl;l rjtPj mbg;gilapy;.
(<) Fwpg;gpl;l tpfpj mbg;gilapy;.
FO Cf;f Nghd]; jpl;lq;fspd; Kf;fpakhd tiffs; gpd;tUkhW:
(1) gl;n[l; nryTfs; Nghd]; jpl;lk;
(2) grhup ehafd; Nghd]; jpl;lk;
(3) lTdpd; Mjhag; gfpu;T jpl;lk;
(4) ];Nfd;yhd; jpl;lk;
(1) gl;n[l; nra;ag;gl;l nryTfs; Nghd]; jpl;lk;: ,e;j Kiwapd;

fPo;> Nghd]; MFk; xg;gpLk;NghJ cz;ikahd nrytpdq;fspy;
Nrkpg;gpd; mbg;gilapy; jPu;khdpf;fg;gLfpwJ nkhj;j gl;n[l;
nryT.
(2) G+rhup kdpjd; Nghd]; jpl;lk;: ,e;j jpl;lj;jpd; fPo; epiyahd

nray;jpwd; cs;sJ gzpfs; Nkyhz;ik kw;Wk; FOthy;
epu;zapf;fg;gl;lJ. njhopyhsu;fs; FO cz;ikahd nray;jpwd;
epiyahd nray;jpwid kPWk; NghJ Nghdi]g; ngWq;fs;
jdpegupd; nray;jpwd; my;yJ jpwikapd;ik Mfpatw;iwg;
541
nghUl;gLj;jhky;.
(3) lTdpd; Mjhag; gfpu;T jpl;lk;: ,e;jj; jpl;lj;jpd; fPo;> Nghd];

fzf;fplg;gLfpwJ njhopyhsu; nrytpy; Nrkpg;gpd; mbg;gilapy;.
njhopyhsu;fs; FO Nghd]; ngWfpwJ cz;ikahd nryTfs;
epiyahd nryTfis tpl Fiwthf ,Uf;Fk;NghJ> Nrkpg;gpy; xU
gFjp /Nghu;nkd; cs;spl;l njhopyhsu;fs; kj;jpapy;
tpepNahfpf;fg;gLfpwJ rk;ghjpj;j Cjpak;.
(4) ];Nfd;yhd; jpl;lk;: ];Nfd;yhd; jpl;lk; Kf;fpa Nehf;fj;Jld;

tbtikf;fg;gl;Ls;sJ cw;gj;jpia mjpfupg;gjw;fhf
eltbf;iffspd; nryitf; Fiwj;jy; nray;jpwd;. ,e;jj; jpl;lk;
nghJthf njhopy;fspy; nghUe;Jk; nray;ghl;L nryT mjpfk;.
,e;j jpl;lj;jpd; fPo;> Nghd]; jPu;khdpf;fg;gLfpwJ
$yp ( wages)
njhopyhsu; Neu gjpTfs; Cjpaj;jpw;F mDg;gg;gLfpd;wd jpdrup

mbg;gilapy; Jiw.njhopyhsu; nryTfs; nghUj;jkhdtw;Wf;F
tR+ypf;fg;gLfpd;wd Ntiyfs; my;yJ Jiwfs; kw;Wk;
njhopw;rhiy Nky;epiy. Ntiy nryT nyl;[u; kw;Wk;
njhopw;rhiy Nky;epiy
NgNuL.
rk;gs Copau;fspd; tUtha; gjpT nra;ag;gl;Ls;sJ
njhopw;rhiy Nky;epiy nyl;[u; fzf;Ffs; kw;Wk;
njhopyhsu; nryT RUf;fk;.
Nghd]{f;fhd fzf;fpay;>
tpLKiwfs; kw;Wk; tpLKiw Cjpak;
nray;Kiw XX ,y; Ntiy
njhopw;rhiy Nky;epiy (Nghd];) XX
njhopw;rhiy Nky;epiy (tpLKiw) XX
njhopw;rhiy Nky;epiy (tpLKiw) XX
Cjpak; XX
Nghd]; nghWg;G XX
tpLKiw Cjpa nghWg;G XX
tpLKiw Cjpa nghWg;G XX
Cjpak; kw;Wk; Nghd];> tpLKiw kw;Wk; tpLKiw Cjpak;
542
ey;ypzf;f mwpf;if: reconcilation
ey;ypzf;fk; vd;gJ ,U fzf;Ffspd; fzf;fpdhYk;

ntspg;gLj;jg;gLk; ,yhgq;fs; / ,og;Gfisf; fzf;fpLtJ.
ey;ypzf;f mwpf;if vd;gJ epjpf; fzf;Ffshy; fhl;lg;gl;Ls;s
,yhg / ,og;Gfspd; nryTf; fzf;Ffshy; fhl;lg;gl;Ls;sgb
,yhgj;jpw;Fk; ,og;GfSf;Fk; ,ilapyhd NtWghLfSf;fhd
fhuzq;fisf; fhl;Lk; xU mwpf;ifahFk;.
nghUs;
xUq;fpizf;fg;glhj fzf;fpay; Kiw gpd;gw;wg;gLk; tzpf

mf;fiwapy;. nryT kw;Wk; epjp fzf;Ffs; jdpj;jdpahf
guhkupf;fg;gLfpd;wd> ,e;j ,uz;bd; ,Wjp KbTf;F ,ilapyhd
NtWghL ,Uf;f Ntz;Lk;
rkurk;. nryT kw;Wk; epjpf; fzf;Ffspd; ey;ypzf;fk; vd;gJ

,UtuhYk; ntspg;gLj;jg;gl;l yhgk; my;yJ ,og;ig rkd;
nra;tjhFk;
fzf;Ffspd; njhFg;G. fhz;gpf;fg;gl;l KbTfSf;F ,ilapyhd

NtWghl;bw;fhd fhuzq;fisf; fz;Lgpbg;gNj Kf;fpa Nehf;fk;
nryT fzf;Ffs; kw;Wk; epjpf; fzf;Ffs;.
NtWghl;bw;fhd fhuzq;fs;
nryT kw;Wk; epjp yhgk; my;yJ fhl;ba ,og;G Mfpatw;Wf;F

,ilapy; tpj;jpahrj;ij cUthf;Fk; gy;NtW fhuzq;fs; gpd;tUk;
jiyg;Gfspd; fPo; ,uz;L njhFg;G Gj;jfq;fs; gl;bayplg;glyhk;:
(1) epjpf; fzf;Ffspy; kl;LNk fhl;lg;gLk; cUg;gbfs;

(2) nryTf; fzf;Ffspy; kl;LNk fhl;lg;gLk; cUg;gbfs;
(3) Nky;epiyfis cwpQ;Rjy;
(4) gq;F kjpg;gPl;bd; Kiwfs;
(5) mrhjhuz ,og;G kw;Wk; Mjhaq;fs;
(1) epjpf; fzf;Ffspy; kl;LNk fhl;lg;gLk; cUg;gbfs;: tUkhdk;

kw;Wk; nryTfspd; rpy nghUl;fs; Nru;f;fg;gl;Ls;sd
epjpf; fzf;Ffspy; kl;LNk Mdhy; nryTf; fzf;Ffspy;

fhl;lg;glhJ kw;Wk; Neu;khwhfTk;. gpd;tUk; cUg;gbfs;
fhl;lg;gl;Ls;sd epjpf; fzf;Ffspy; Mdhy; nryT fzf;Ffspy;
my;y:
543
(m) tUkhdk;:
(1) epiyahd nrhj;Jf;fis tpw;gid nra;tjd; %yk;

fpilf;Fk; yhgk;
(2) KjyPl;by; ngwg;gl;l tl;b
(3) KjyPl;by; ngwg;gl;l <Tj;njhif
(4) thlif> juF kw;Wk; fkp\d; ngwg;gl;lJ
(5) gq;Ffs; toq;Ftjw;fhd gpuPkpak;
(6) gupkhw;w fl;lzk; ngwg;gl;lJ.
(gp). nryT:
(1) epiyahd nrhj;Jf;fspd; tpw;gidapy; Vw;gLk; ,og;G> v.fh.>

Miy> ,ae;jpuq;fs;> fl;blk; Nghd;wit.
(2) tl;b nrYj;jg;gl;lJ
(3) js;Sgb nrYj;jg;gl;lJ
(4) <Tj;njhif nrYj;jg;gl;lJ
(5) Miy kw;Wk; ,ae;jpuq;fis mfw;Wtjhy; Vw;gLk; ,og;Gfs;
(6) mguhjk; kw;Wk;> mguhjk;
(7) gq;Ffspd; gupkhw;wf; fl;lzq;fspd; nryTfs;
(8) Muk;g nryTfs; js;Sgb nra;ag;gl;ld
(9) rl;lj;jpy; nrYj;j Ntz;ba Nrjq;fs;
ey;ypzf;fj;jpd; Kf;fpaj;Jtk; importance of reconciliation

gpd;tUk; fhuzq;fSf;fhf nryT kw;Wk; epjpf; fzf;fpd;
ey;ypzf;fk; mtrpak;:
(1) gaDs;s nryT epu;zak; kw;Wk; nryTf;fhd ,U
fzf;Ffspd; fzpj Jy;ypaj;ij cWjpg;gLj;Jjy; fl;Lg;ghL.
(2) ,uz;L nrl; fzf;Ffspy; ntt;NtW KbTfSf;fhd
fhuzq;fis milahsk; fhz.
(3) gaDs;s cs; fl;Lg;ghl;Lf;fhd khWghLfSf;fhd
fhuzq;fis kjpg;gPL nra;jy;.
(4) nryT kw;Wk; nray;ghLfSf;F ,ilapy; nkd;ikahd
xj;Jiog;G kw;Wk; xUq;fpizg;ig nray;gLj; Jjy;
epjp fzf;fpay; Jiwfs;.
(5) gq;F kjpg;gPL> Nja;khdk; kw;Wk; cwpQ;Rjy; njhlu;ghd
nfhs;iffspd; jug;gLj;jiy cWjp nra;jy; Nky;epiyfspd;
NtWghLfSf;fhd fhuzq;fs;
544
ெசல க் கணக் ல் ேமல் நிைல உ ஞ் தல் ேசர் (+) க (–)
நி க் கணக் ல் இ பங் களின் ேசர் (+) க (–)

ம ப்
ெசல க் கணக் ல் ெதாடக்க பங் களின் ேசர் (+) க (–)

ம ப்
ேசர் (+) க (–)

கட் டத் ன் ேதய் மானத் ற்கான தல்
ஏற் பா
ஆைல மற் ம் இயந் ரங் கள் ேபான்றைவ,
ெசல கணக் ல் வ க்கப்ப ன்றன ேசர் (+) க (–)
ெசல க் கணக் ல் வ க்கப்ப ம்

ெபா ட்கள் ஆனால் }
நி க் கணக் களில் இல் ைல ேசர் (+) க (–)
(எ த் க்காட் ப் லதனத் ன்
தான வட் , வளாகத் ல் கற்பைன
வாடைக)
நி க் கணக் ல் ப ெசய் யப்பட்ட

ேசர் (+) ேசர் (+)
வ மான ெபா ட்கள் } ஆனால் ெசல க்
கணக் ல் இல் ைல
நி க் கணக் ல் ேமல் நிைல க (–) ேசர் (+)

உ ஞ் சப்ப வதன் ழ்
நி க் கணக் ல் ெதாடக்க பங் களின்
ம ப்
ெசல க் கணக் ல் இ பங் களின்

ம ப்
வ மான வரி, ெச த்தப்பட்ட ஈ த்ெதாைக,

ஆரம் ப ெசல கள் எ தப்பட்ட க (–)
, ேசர் (+)
நல் ெலண்ணம் எ தப்பட்ட , எ த் ன் ழ்
க ஷன் மற் ம் கடன் பத் ர தள் ப
எ தப்பட்ட மற் ம் இலாபத் ன்
எந்தெவா ஒ க் ம் ேசர்க்கப்பட் ள் ள
நி க் கணக் மட் ேம
545
tpsf;fk;: 1
xU epWtdj;jpd; epjp Gj;jfq;fs; brk;gu; 31 Mk; NjjpAld;
Kbtile;j Mz;bw;F 27>560 &gha; epfu yhgj;ijf; fhl;Lfpd;wd.
2003. nryTf; fzf;F ,Nj fhyfl;lj;jpy; &. I> 33>520 epfu
yhgj;ijf; fhl;LfpwJ. gpd;tUk; cz;ikfs; ntspr;rj;jpw;F
nfhz;L tug;gLfpd;wd:
nrytpy; njhopw;rhiy Nky;epiy kPl;fg;gl;lJ 11,400

Ac nrytpy; kPl;fg;gl;l epu;thf Nky;epiy 8500
epjpf; fzf;Ffspy; Nja;khdk; tR+ypf;fg;gLfpwJ 7320
nryT Ac ,y; Nja;khdk; kPl;fg;gl;lJ 7>900
tl;b ngwg;gl;lJ Mdhy; nryT Ac ,y;
Nru;f;fg;gltpy;iy 900
tUkhd tup epjp Ac ,y; gw;W 1200
tq;fp tl;b epjp Ac 460
];Nlhu;]; rupnra;jy; epjp Ac ,y;
tuT itf;fg;gl;Ls;sJ 840
epjp Ac ,y; thlif tR+ypf;fg;gLfpwJ 1720
epjp my;fpy; gjpT nra;ag;gl;l <Tj;njhif 2400
epjp Ac ,y; tR+ypf;fg;gl;l ,og;G 520
Ex 2 V.tp.v]; ypkpnll;, &. mtu;fspd; epjp mikg;gpd; gb 2003

Mk; Mz;by; 5,71,000 &gha;. mNjrkak; mtu;fspd; nryTf;
fzf;Ffs; &. 7,77,200. ey;ypzf;fj;jpy; gpd;tUk; NtWghLfs;
ftdpf;fg;gl;ld:
(1) ,af;Feu;fs; fl;lzk; epjpf; fzf;fpy; tR+ypf;fg;gLfpwJ
Mdhy; nryT fzf;fpy; ,y;iy &. 13,000.
(2) tq;fp tl;b epjpf; fzf;fpy; tuT itf;fg;gl;Ls;sJ, Mdhy;
nryTf; fzf;fpy; &. 600.
(3) epjpf; fzf;fpy; tUkhd tup tR+ypf;fg;gLfpwJ, Mdhy;
nryT fzf;fpy; ,y;iy &. 1,66,000.
(4) Nkhrkhd kw;Wk; re;Njfj;jpw;fplkhd fld;fs; &. ll, epjpf;

fzf;Ffspy; 400.
(5) Gj;jfq;fis nryT nra;tjpy; tR+ypf;fg;gLk; Nky;epiyfs;
&. 1,70, 000 Mdhy; cz;ikahdJ &. 1,66,400.
(6) epjpf; fzf;Ffspy; tR+ypf;fg;gLk; gioa ,ae;jpuq;fspd;
tpw;gid & .20,000.
546
ல க் கணக் களின்ப லாபம் 1,33,520
ட் :
நிர்வாக கணக் ல் ேமல் நிைல

ெசல கணக் ல் 8,500
ட்ெட க்கப்பட்ட
ெசல க் கணக் ல் ட்கப்பட்ட

ேதய் மானம் (7900 - 7320) 580
வட் ெபறப்பட்ட , ஆனால் ெசல 900

Alc இல் ேசர்க்கப்பட ல் ைல
நி Alc இல் வங் வட் வர

ைவக்கப்பட் ள் ள 460
840 11,280
---------------
நி Alc இல் வர கைள ேச க் ற
1,44,800
க :
11,400
ெதா ற் சாைல ேமல் நிைல ெசல 1,200

ஆல் ல் ட்கப்பட்ட
வ மான வரி ெபறப்பட்ட , ஆனால்

ெசல Alc இல் ேசர்க்கப்பட ல் ைல 1,720
நி Alc இல் கட்டணம்

வ க்கப்ப ற
2,400
நி Alc இல் ெச த்தப்ப ம் 520

ஈ த்ெதாைக
நி Alc இல் வ க்கப்பட்ட இழப்

17,240
நி க் கணக் களின்ப லாபம்
1,27,560
547
நி க் கணக் ன் ப இலாபம் 5,71,000 5,71,000
ட் :
இயக் நர் கட்டணம் நி க் கணக் ல்
வ க்கப்ப ற , ஆனால் ெசல
கணக் ல் 13,000
வ மான வரி நி க் கணக் ல்

வ க்கப்ப ற , ஆனால் ெசல
கணக் ல் 1,66,000
ேமாசமான மற் ம் சந்ேதகத் ற் டமான கடன்கள்

11, 400
பைழய இயந் ரங் களின் ற் பைன இழப் 20,000
க 2,10,400
வங் வட் நி க் கணக் ல் வர
ைவக்கப்பட் ள் ள , ஆனால் ெசல கணக் 7,81,400
600
ெசல என். (170000 - 166400) 3,600

4,200
ெசல க் கணக் களின் ப லாபம்
7,77,200


Kalyani Publishers.

548
myF – 12
tpspk;G mlf;f tpiy fzf;fpay;
fl;likg;G
12.0 mwpKfk;
12.1 Nehf;fq;fs;
12.2 cwpQ;Rjy; mlf;f tpiy fzf;fpay; kw;Wk; tpspk;G
12.2.1 tpspk;G mlf;f tpiy fzf;fpay;
12.2.2 cwpQ;Rjy; mlf;f tpiy fzf;fpay; kw;Wk;
tpspk;G mlf;f tpiy fzf;fpaYf;FkpilNaahd
NtWghLfs;
12.2.3 tpspk;G mlf;f tpiy
12.3 gFjp khWgLk; mlf;ftpiyapd; ghFghL
12.4 gq;fspg;G
12.4.1 ,yhg gq;fspg;G tpfpjk;
12.4.2 Kf;fpa fhuzp gFg;gha;T
12.5 ,yhg jpl;lkply;
12.5.1 mlf;ftpiy msT ,yhg; gFg;gha;T: ,yhg
jpl;lkplypd; Kf;fpa fUtp
12.6 rkNehf;F Gs;sp gFg;gha;T
12.6.1 rkNehf;F Gs;sp
12.6.2 rkNehf;F Gs;sp tiuglk;
12.6.3 ghJfhg;G tpspk;G
12.7 KbntLj;jy;
12.7.1 tpw;gid fyitia KbTnra;jy;
12.7.2 Gjpa re;ij / Vw;Wkjp Kbit Muha;jy;
12.7.3 jahhpj;jy; my;yJ thq;Fjy; njhlh;ghd
KbntLj;jy;
12.9 RUf;fk;
549
12.12 NkYk; gbf;f
mwpKfk;
FW nryTtif
(MARGINAL COSTING) tpspk;Gr; nryT
tpspk;Gr; nryT vd;gJ milahsk; fhzy;> mstPl;L> Ftpg;G

gFg;gha;T> jahupj;jy;> tpsf;fk; kw;Wk; epu;thfj;jhy; jpl;lkplg;gl;l
jfty;fisj; njhlu;Gnfhs;tJ> xU epWtdj;jpw;Fs; kjpg;gPL
nra;jy; kw;Wk; fl;Lg;gLj;Jjy; kw;Wk; mjd; tsq;fSf;fhd
nghUj;jkhd gad;ghL kw;Wk; nghWg;Gf;$wiy cWjpg;gLj;Jjy;.
Nkyhz;ik fzf;fpay; vd;gJ gq;Fjhuu;fs;> fld; toq;Feu;fs;>
xOq;FKiw Kftu; kw;Wk; tup mjpfhupfs; Nghd;w Nkyhz;ik
my;yhj FOf;fSf;fhd epjp mwpf;if jahupg;igAk;
nfhz;Ls;sJ.
tpspk;G nryT vd;gJ xg;ge;j nryT> nray;Kiw nryT my;yJ

,af;f nryT Nghd;w xU jdp Kiw my;y> khwhf ,J
nrytpdj;jpd; xU Fwpg;gpl;l El;gkhFk;> mq;F gy;NtW epiy
tpw;gidfSf;fhd khwp nryT Nkyhsu; md;whl KbTfis
vLf;ff;$ba tifapy; toq;fg;gLfpwJ.
tpspk;G nryT vd;gJ xU Fwpg;gpl;l mstpyhd cw;gj;jp tiu

cw;gj;jp xU myFfs; mjpfupf;fg;gLk;NghJ my;yJ
Fiwf;fg;gLk;NghJ ftdpf;fg;gLk; nrytpy; khw;wk; vd;gjhFk;.
epiyahd nryT epu;zapf;fg;gl;ljhy;> nrytpy; khw;wk; xU myF
khwp nryTf;F rkkhf ,Uf;Fk;. vdNt eilKiwf;
fz;Nzhl;lj;jpy;> tpspk;G nryT xU myFfs; xl;Lnkhj;j khwp
nryTf;F rkk;.
xU myFfSf;F xl;Lnkhj;j khwp nryT gpd;tUkhW

nkhj;jkhFk;
(1) xU myFfSf;F gpujhd nryT.
(2) xU myFfSf;F khWgLk; Nky;epiy
(3) miu khwp Nky;epiyfspd; khWgLk; gFjp.
tpspk;G nryT vd;gJ xU $Ljy; myF cw;gj;jp nra;tjw;fhd

nryT MFk;. ,e;j nrytpy; cUg;gbia cUthf;f
gad;gLj;jg;gLk; %yg;nghUl;fs;> nghUspd; ruhrup ciog;G
550
nryT> ruhrup ,ae;jpuk; my;yJ nghUis cUthf;FtNjhL
njhlu;Gila td;nghUs; nryT Mfpait mlq;Fk;.
tpspk;G nryTfs; rpy Neuq;fspy; kjpg;gpLtJ kpfTk; fbdk;.

Kjyhtjhf> vq;fs; ,ae;jpuq;fspd; gaDs;s tho;f;ifia ehk;
jPu;khdpf;f Ntz;Lk;> mJ kpfTk; mfepiy jPu;khdkhf ,Uf;fyhk;.
nghJthf> %yg;nghUis kjpg;gpLtJ vspjhdJ> vg;NghJNk
,y;iynad;whYk;> tpspk;G nryit epu;zapg;gJ xU cw;gj;jp
mikg;gpy; Nrit rhu;e;j gFjpapy; cs;sJ vd;gJ kpfTk;
vspjhdJ.
tpspk;G nryT mJ vd;d?
tpspk;G nryT vd;gJ xU nghUisr; Nru;g;gjd; tpisthf

cw;gj;jp nkhj;j nrytpy; Vw;gLk; khw;wj;ij tptupf;fg; gad;gLk;
nrhy;. $Ljy; nghUis cw;gj;jp nra;ahjjd; jtpu;f;ff;$ba
nrythfTk; ,ijf; fhzyhk;. FWfpa fhy tpspk;G nryitg;
ghu;g;gJ tof;fk;> ,J cw;gj;jpr; nrytpy; rpy kl;LNk ePz;l
fhyj;jpw;F khWgLk; NghJ my;yJ ePz;l fhy tpspk;G nryT vd
nghJthf mwpag;gLk; NghJ $Ljy; nryT MFk;> ,J midj;J
cs;sPl;L nryTk; ,Uf;Fk;NghJ nrytpy; Vw;gLk; khw;wkhFk;
gy;NtW. ,J tpspk;G nryT tpiy epu;zaj;Jld; neUf;fkhf
njhlu;GilaJ> ,jpy; tpiyfs; tpspk;G nryTf;F rkkhd
mstpy; epu;zapf;fg;gLfpd;wd.
tpspk;G nryTf;fhd tiuaiw (Definition of Marginal Costing )
“tpspk;G nryT vd;gJ nryTf; fzf;fpaypd; xU El;gkhFk;> ,J

ntspaPl;bd; msTfspy; khw;wq;fSld; nryTfspd; elj;ijf;F
rpwg;G ftdk; nrYj;JfpwJ. ” ,q;fpyhe;jpd; ICMA gb>
“ve;jnthU ntspaPl;bd; mstpYk; XusT nryT> ,jd; %yk;
nkhj;j nryT khw;wg;gLk;> cw;gj;jpapd; msT xU myF
mjpfupj;jhy; my;yJ Fiwe;Jtpl;lhy;.”
Applications of Marginal Cost Technique (tpspk;G nryT El;gj;jpd;

gad;ghLfs;)
epu;thf KbntLg;gjpy; cjTtjpy; tpspk;G nryT vd;gJ kpfTk;

rf;jptha;e;j kw;Wk; gpugykhd El;gkhFk;> Vw;fdNt ghu;j;jgb>
,J ,yhg jpl;lkply;> tpw;gid tpiy epu;zak;> cw;gj;jpapd;
cfe;j msitj; Nju;e;njLg;gJ Nghd;wtw;wpy; gaDs;sjhf
,Uf;Fk; mjd; midj;J khw;wq;fspYk; nryT> njhFjp ,yhg
cwit ntspg;gLj;JfpwJ.
551
2.cwpQ;Rjy;(cl;ftu;jy;)nryT kw;Wk; tpspk;G nryT (Absorption
Costing and Marginal Costing)
mwpKfk;:
xU KbNthL khWgLk; nryTfs; KbT gFg;gha;tpy; kl;LNk

Nru;f;fg;gl Ntz;Lk;. jw;NghJs;s eilKiwapy; ,Ue;J
xg;gPl;lstpy; rpwpa khWghLfs; kw;Wk; / my;yJ xg;gPl;lstpy;
Fiwe;j fhyj;jpw;F kl;LNk ,Uf;Fk; gy KbTfSf;F> epiyahd
nryTfs; KbTf;F nghUe;jhJ. Vndd;why; epiyahd nryTfs;
FWfpa fhyj;jpy; khw;WtJ rhj;jpakpy;iy my;yJ Nkyhsu;fs;
FWfpa fhyj;jpy; mtw;iw khw;w jaq;Ffpwhu;fs;. ,J xU
El;gkhFk;> ,J xU nghUspd; tpiyia fzf;fpLk;NghJ khwp
nryTfs; kl;LNk fUjg;gLfpwJ
tpspk;G nryT czu;jy; nghUshjhu jj;Jtj;jpy; ,Ue;J fld;

tUfpwJ. nghUshjhuj;jpy;> tpspk;G nryT vd;gJ mjpfupf;Fk;
nryT; ,J nkhj;j nryTf;F $Ljyhff; fUjg;gLfpwJ> ,J xU
A+dpl; ntspaPl;bd; cw;gj;jpapd; tpisthFk;. tpspk;Gr; nrytpd;
fUj;jpd;gb> ,jw;F gy;NtW tif nryTfs; gw;wpa KOikahd
Gupjy; kw;Wk; nray;ghl;L kl;lj;jpy; Vw;gLk; khw;wj;Jld; mtw;wpd;
njhlu;G Njit
Meaning and Definition
tpspk;G nryT vd;gJ epiyahd nryTfs; kw;Wk; khwp nryTfs;

Mfpatw;iw tof;fkhf tifg;gLj;jg;gl;ljhf NtWgLj;JfpwJ.
xU jahupg;G ,yhg kjpg;gpy; mjd; NtWgl;l fl;lzf; MFk;. ,J
nghJthf Neub ciog;G> Neub nghUs;> Neub nryTfs; kw;Wk;
Nky;epiyfspd; khwf;$ba gFjp Mfpait mlq;Fk;.
CIMA gb nrhy;> tpspk;G nryT vd;gJ "epiyahd nryTfs;

kw;Wk; khWgLk; nryTfSf;F ,ilapy; NtWgLtjd; %yk;
tpspk;G nrytpdq;fisf; fz;lwpjy; kw;Wk; msT my;yJ
ntspaPl;bd; tiffspy; Vw;gLk; khw;wq;fspd; yhgj;jpd; tpisT"
vd;W tiuaWf;fg;gLfpwJ.
FW nryTtif Kiwahf vd;Wk; tiuaWf;fyhk;>

‘nryT myFfSf;F khwp nryTfs; tR+ypf;fg;gLk; fzf;F Kiw
kw;Wk; fhyj;jpd; epiyahd nryTfs; nkhj;j gq;fspg;Gf;F
vjpuhf KOikahf vOjg;gLfpd;wd. mjd; rpwg;G kjpg;G
'KbntLf;Fk; cs;sJ.
552
Nfhl;ghLFW nryTfs; CIMA My; ntspaplg;gl;l tpspk;G nryT
Fwpj;j mwpf;ifapy; Fwpg;gplg;gl;Ls;sgb> yz;ld; gpd;tUkhW
nfhLf;fg;gl;l ntspaPl;bd; msitg; nghWj;jtiu> $Ljy;
ntspaPl;il nghJthf tpfpjhrhu tpiyf;Ff; Fiwthf ngw
KbAk;> Vnddpy; tuk;GfSf;Fs;> rpy nghUl;fspd; nkhj;j tpiy
epiyahdjhf ,Uf;Fk;> kPjKs;s nkhj;jk; kl;LNk tpfpjhrhukhf
caUk; ntspaPl;by; mjpfupg;G. khwhf> ntspaPl;bd; mstpd;
FiwT nghJthf nkhj;j nrytpy; tpfpjhrhu tPo;r;rpiaf;
fhl;bYk; Fiwthf ,Uf;Fk;.
1.ntspaPl;bd; msT mjpfupj;jhy;> rhjhuz R+o;epiyfspy; xU

A+dpl;bw;fhd nryT FiwfpwJ. khwhf> xU ntspaPL Fiwf;fpwJ
vd;why;> nryT xd;Wf;F myF mjpfupf;fpwJ. xU
njhopw;rhiyapy; & nkhj;jk; nrytpy; 100 myFfs; juhtpl;lhy;.
5>000 xU myF %yk; ntspaPl;il mjpfupg;gjd; %yk; nryT &
tiu Nghdhy;. 5.030> $Ljy; ntspaPL ,yhg kjpg;gpy; &. 30.
2. ntspaPl;bd; mjpfupg;G xd;Wf;F Nkw;gl;ljhf ,Ue;jhy;>

cw;gj;jpapd; nkhj;j mjpfupg;ghy; tFf;fg;gl;l nrytpd; nkhj;j
mjpfupg;G xU A+dpl;Lf;F ruhrup tpspk;G nryitf; nfhLf;Fk;.
cjhuzkhf> 1000 A+dpl;LfspypUe;J ntspaPL 1020 A+dpl;Lfshf
mjpfupf;fg;gl;lhy;> ,e;j A+dpl;fis cw;gj;jp nra;tjw;fhd
nkhj;j nryT &. 1>045> xU A+dpl;Lf;F ruhrup tpspk;G nryT &.
2.25. gpd; tUkhW tptupf;fpwhd; KbAk;:
தல் ெசல = .45 = .2.25 20

------------------------------------------
தல் அல கள் 20
tpspk;Gr; nryitf; fz;lwpjy; vd;gJ epiyahd kw;Wk;

khwf;$ba nrythf nryit tifg;gLj;Jjy; kw;Wk; gpupj;jy;
Mfpatw;iw mbg;gilahff; nfhz;lJ. tpspk;G nryT El;gj;ijg;
Gupe;J nfhs;s> tpspk;Gr; nrytpd; nghUisg; Gupe;Jnfhs;tJ
mtrpak;. tpspk;G nryT cw;gj;jp tpspk;G epiy my;yJ fle;j
myF nryT MFk;.
jw;NghJs;s cw;gj;jp msitj; jtpu cw;gj;jp nra;ag;gLk; xd;W

my;yJ Fiwthd myFf;fhd nryT vd;Wk; ,J
tiuaWf;fg;gLfpwJ. ,e;j njhlu;gpy;> xU myF vd;gJ xU
nghUs;> xU l[d;> nkhj;j my;yJ NtW ve;j mstpyhd
nghUl;fisAk; Fwpf;fyhk;.
553
cwpQ;Rjy; nryT
cwpQ;Rjy; nryTtif nfhupy;yhf;fis fl;lz ghuk;gupakhd

El;gkhFk;. nray;ghLfs;> nray;Kiwfs; my;yJ jahupg;GfSf;F
khWgLk; kw;Wk; epu;zapf;fg;gl;l midj;J nryTfisAk;
tR+ypf;Fk; eilKiwahFk;> NkYk; ,J 'KO nryT El;gk;'
vd;Wk; miof;fg;gLfpwJ.
nrytpdj;jpd; ,e;j El;gj;jpy;> nryT Neub nryTfs; kw;Wk;

Nky;epiy nryTfs; rpy nghUj;jkhd mbg;gilapy;
cwpQ;rg;gLfpwJ. ,q;Nf> ntspaPl;bd; epiy rpy fhyj;jpw;F xNu
khjpupahf ,Uf;Fk;NghJ kl;LNk xU A+dpl;bw;fhd nryT xNu
khjpupahf ,Uf;Fk;. FiwthdJ vJTkpy;iy> ntspaPl;bd; epiy
vd;nwd;Wk; xNu khjpupahf ,Uf;f KbahJ> mNjNghy; xU
A+dpl;bw;fhd nryTk; mt;thW nra;ag;gLfpwJ> Vnddpy;
ntspaPl;bd; kl;lj;jpy; khw;wq;fs; ,Ue;jNghjpYk; epiyahd
nryT mg;gbNa ,Uf;Fk;.
cwpQ;Rjy; nryT El;gj;jpy; ntspaPl;bd; mstpyhd khw;wj;Jld;

xU A+dpl;bw;fhd nrytpy; khw;wk; epu;thf KbTfis vLg;gjpy;
epu;thfj;jpw;F xU rpf;fiy Vw;gLj;JfpwJ. xNu xU jahupg;G
,Ue;jhy; cwpQ;Rjy; nryTtif gaDs;sjhf ,Uf;Fk;; ruf;F
,y;yhj NghJ kw;Wk; Nky;epiy kPl;G tpfpjk; cz;ikahd
nray;ghl;Lf;F gjpyhf rhjhuz jpwid mbg;gilahff;
nfhz;lJ. cwpQ;Rjy; nrytpdj;jpd; ,uz;L jdpj;Jtkhd
mk;rq;fs; vd;dntd;why;> epiyahd njhopw;rhiy nryTfs;
myF nryT kw;Wk; ruf;F kjpg;gpy; Nru;f;fg;gl;Ls;sd.
Difference between Marginal Costing and Absorption Costing:

tpspk;G nryT kw;Wk; cwpQ;Rjy; nryT Mfpatw;Wf;F
,ilapyhd NtWghL
tpspk;G nryT kw;Wk; cwpQ;Rjy; nrytpdq;fSf;fpilapyhd

NtWghL fPNo cs;sJ:
1. tpspk;G nrytpy; jahupg;G nryT kw;Wk; ruf;F kjpg;gPl;bw;F

kl;LNk khWgl;l nryT fUjg;gLfpwJ> mNjrkak; cwpQ;Rjy;
nrytpy; epiyahd nryT kw;Wk; khwp nryT Mfpa ,uz;LNk
jahupg;G nryT kw;Wk; ruf;F kjpg;gPl;bw;F fUjg;gLfpd;wd.
2. tpspk;G nrytpy;> epiyahd Nky;epiyf;F NtWgl;l rpfpr;ir

cs;sJ. epiyahd nryT fhyr; nrythff; fUjg;gLfpwJ kw;Wk;
,yhg / njhFjp tpfpjk; (P/V tpfpjk;) %yk;> ntt;NtW
jahupg;Gfspd; yhgk; jPu;khdpf;fg;gLfpwJ. kWGwk;> cwpQ;Rjy;
554
nryT Kiwapy;> epiyahd nryT cw;gj;jp nryTf;F
tR+ypf;fg;gLfpwJ. epiyahd nrytpd; xU epahakhd gq;F
xt;nthU jahupg;gpdhYk; Vw;fg;gl Ntz;Lk;> ,jd; %yk;
epiyahd Nky;epiyfspd; mfepiy gfpu;T cw;gj;jpapd; yhgj;ij
ghjpf;fpwJ
3.tpspk;G nrytpy;> jutpd; tpsf;ff;fhl;rp kpfTk; Nehf;FilaJ>

xt;nthU jahupg;gpypUe;Jk; nkhj;j gq;fspg;G kw;Wk; gq;fspg;G
rpwg;gpf;fg;gLfpwJ. cwpQ;Rjy; nrytpy;> nryT jutpd;
tpsf;ff;fhl;rp tof;fkhd tbtj;jpy; cs;sJ. epiyahd
Nky;epiyfisf; fopj;j gpwF> xt;nthU cw;gj;jpapd; epfu yhgk;
jPu;khdpf;fg;gLfpwJ.
4. tpspk;G nrytpy;> cw;gj;jp jpwg;G kw;Wk; epiwT gq;Ffspd;

msT tpj;jpahrj;jhy; cw;gj;jp myF nryT ghjpf;fg;glhJ.
mNjrkak;> cwpQ;Rjy; nrytpy;> njhlu;Gila epiyahd
Nky;epiyfspd; jhf;fj;jpd; fhuzkhf> cw;gj;jp jpwg;G kw;Wk;
epiwT gq;Ffspd; mstpd; tpj;jpahrj;jhy; cw;gj;jp myF nryT
ghjpf;fg;gLfpwJ.
5.tpspk;G nrytpy;> nryTfspd; tifg;ghL ,aw;ifia

mbg;gilahff; nfhz;lJ> mjhtJ epiyahd kw;Wk; khWgLk;>
cwpQ;Rjy; nrytpy;> nryTfspd; tifg;ghL nray;ghLfis
mbg;gilahff; nfhz;lJ> mjhtJ cw;gj;jp> epu;thfk; kw;Wk;
tpw;gid kw;Wk; tpepNahfk;.
6. tpspk;G nrytpy;> epiyahd Nky;epiy nryT khWghL khWghL

mwpf;ifaplYf;fhf fzf;fplg;gl Ntz;Lk;. epiyahd
Nky;epiyfs; cwpQ;rg;glhjjhy; njhFjp khWghL ,y;iy.
kWGwk; cwpQ;Rjy; nrytpdj;jpd; fPo;> khWghL mwpf;ifaplypy;>
FOH nryT kw;Wk; njhFjp khWghLfs; fzf;fplg;glyhk;.
njhFjp khWghLfis jpwd;> nray;jpwd; kw;Wk; fhyz;lu;
khWghLfs; vd Jiz tifg;gLj;jyhk;
555
ெசல அைமப் ன்ப
(MARGINAL COSTING PRO‐FORMA)
வரங் கள் ெதாைக ெதாைக
ற் பைன வ வாய் XXXX
(-
): ளிம் நிைலக் ரிய
ெசல XXXX
ற் பைன றப் பங்

(ம ப் @ ளிம்
ெசல ) XXXX
+: உற் பத் ெசல

(ம ப் @ ளிம்
ெசல ) XXXX
ெமாத்த உற் பத்

ெசல
XXXX
ற் பைன, நிர்வாகம்
மற் ம் நிேயாக
ெசல
ளிம் நிைலக் ரிய XXXX

ற் பைன ெசல
XXXX
பங் களிப்
XXXX
(-)நிைலத்த ைல
XXXX
ெசல வைக
லாபம்
556
ABSORPTION COSTING PRO‐FORMA
உள் வாங் க ெசல வைக அைமப் ன்ப
வரங் கள் ெதாைக

ெதாைக
ற் பைன வ வாய் XXXX
(-) உ ஞ் தல் ற் பைன

ெசல
ெதாடக்க பங் XXXX

(ம ப் டப்பட் ள் ள @
உ ஞ் தல் கட்டண)
XXXX
+ உற் பத் க் ெசல
(ம ப் டப்பட் ள் ள
உ ஞ் தல் கட்டண @ XXXX
ெமாத்த உற் பத்

ெசல
XXXX
(-) பங் நிைற
(ம ப் டப்பட் ள் ள
உ ஞ் தல் கட்டண @ XXXX
உற் பத்
உ ஞ் சப்ப வ ெசல XXXX
(+) ற் பைன, நிர்வாகம் XXXX

& நிேயாகம் ெசல
ற் பைன உ ஞ் தல்
ெசல XXXX
Un‐Adjusted Profit
XXXX
சரிெசய் யப்படாத லாபம்
நிைலயான உற் பத் O/H XXXX

உ ஞ் சப்ப ற
நிைலயான உற் பத் O XXXX
/H ஏற் ப ம்
XXXX
ழ் ) / ஓவர்
உ ஞ் தல்
Adjusted Profit XXXX

சரிெசய் யப் பட்ட லாபம்
557
ளிம் ெசல வைக நி ர்த் அ க்ைக மற் ம் உ ஞ் தல்
ெசல லாபம் (
Reconciliation Statement for Marginal Costing and Absorption Costing Profit )
-
ெசல வைக லாபம்
+ (நிைற பங் - றப் பங் ) -
எக்ஸ் ப்
= உ ஞ் தல் ெசல வைக -
லாபம்
Nky;epiy cwpQ;Rjy; tPjk;) = gl;n[l; nra;ag;gl;l epiyahd

cw;gj;jp
--------------------------------------------------------
Nky;epiy gl;n[l; eltbf;iffs;
cwpQ;Rjy; nryTtif tuk;Gfs; (Limitations of Absorption Costing)

1. gpd;tUk; cwpQ;Rjy; nryTf; vjpuhf thjj;jpy; cs;sd
cwpQ;Rjy; nrytpy;> epiyahd nrytpd; xU gFjp ,Wjpg; gq;fpd;
xU gFjpahf mLj;jLj;j fzf;fpay; fhyj;jpw;F vLj;Jr;
nry;yg;gLfpwJ. ,J xU Mjhukw;w eilKiwahFk;> Vndd;why;
Ke;ija fhyfl;lk; kw;Wk; mjw;F Neu;khwhd nryTfisr;
Nru;g;gjd; %yk; xU fhyfl;lk; njhlu;ghd nryTfisj; jLf;f
mDkjpf;ff;$lhJ.
2. NkYk;> cwpQ;Rjy; nryT vd;gJ fhy mstpypUe;J

khWglf;$ba ntspaPl;bd; msitg; nghWj;jJ> ,jd; tpisthf
epiyahd Nky;epiy ,Ug;gjhy; xU A+dpl; khw;wj;jpw;fhd nryT.
epiyahd Nky;epiy tPjk; rhjhuz jpwid mbg;gilahff;
nfhz;lhy; jtpu> ,j;jifa khw;wg;gl;l nryTfs; xg;gPL kw;Wk;
fl;Lg;ghl;L Nehf;fq;fSf;fhf cjthJ.
FW nryTtif Nfhl;ghLfs;: Principles of Marginal Costing:

tpspk;G nrytpdj;jpd; nfhs;iffs; gpd;tUkhW:
m) ve;jnthU Fwpg;gpl;l fhyj;jpw;Fk;> tpw;gid kw;Wk;

cw;gj;jpapd; ve;jnthU mstpw;Fk; epiyahd nryTfs; xNu
khjpupahf ,Uf;Fk; (nray;ghl;bd; epiy ‘njhlu;Gila tuk;gpw;Fs;’
toq;fg;gl;lhy;). vdNt> jahupg;G my;yJ Nritapd; $Ljy;
nghUis tpw;Fk;NghJ> gpd;tUgit elf;Fk;:
m) tpw;fg;gl;l nghUspd; tpw;gid kjpg;ghy; tUtha; mjpfupf;Fk;>
M) nryTfs; khwp tpiyNa ,ij mjpfupf;Fk; A+dpl;>
$Ljy; nghUspypUe;J ngwg;gl;l gq;fspg;gpd; msT %yk; yhgk;
mjpfupf;Fk;.
558
,NjNghy;> tpw;gidapd; msT xU nghUspd; %yk;
tPo;r;rpaile;jhy;> me;j nghUspypUe;J ngwg;gl;l gq;fspg;gpd;
msT %yk; yhgk; FiwAk;
vdNt nkhj;j mstPl;L gFg;gha;tpd; mbg;gilapy; ,yhg
mstPl;L ,Uf;f Ntz;Lk;. epiyahd nryTfs; xU Fwpg;gpl;l
fhyj;Jld; njhlu;Gilaitahf ,Ug;gjhy;> tpw;gid mstpd;
mjpfupg;G my;yJ FiwTfSld; khwhjjhy;> epiyahd
nryTfspd; gq;iff; nfhz;L tpw;gid myFfis tR+ypg;gJ
jtwhdJ.
xU A+dpl; jahupg;G nra;ag;gLk;NghJ> mjd; cw;gj;jpapy; Vw;gLk;
$Ljy; nryTfs; khwp cw;gj;jp nryTfs; MFk;. epiyahd
nryTfs; ghjpf;fg;glhJ> ntspaPL mjpfupf;Fk; NghJ $Ljy;
epiyahd nryTfs; vJTk; Vw;glhJ.
tpsf;fk; 1
i`l;Nuh vyf;l;upf; ypkpnll; mjd; nryT gjpTfspypUe;J
gpd;tUk; jfty;fis Kjy; Mz;bd; Kjy; fhyhz;by;
toq;FfpwJ

1,000 –
இயல் பான உற் பத் (அல கள் )
உண்ைமயான உற் பத் (அல கள் ) 1,100
4,000
ஆக் வல் ஓவர்ெஹட்ஸ்ெபக்டர்
300
காலாண் க்
ஓெதெரக்ஸ்ெபன்ச்கள் 4
நிைலயான நிைலயான ேமல் நிைல 6

ம ப் ட்டாளர் அல 4 மா
மா 6 ற் பைனக் ( ற் பைன NIL
ைல `14)

ற் பைன வ வாய் Nil
-)ெமாத்த உற் பத் ெசல
6600
மா ெசல கள் (1,100 × `6)
நிைலயான ேமல் நிைலகள் 4400

(1100 × `4)
11000
11000
559
(-)ஆண் ன் சரக் இைணப் Nil
ெசல (1,100 × `10)
Nil
ெமாத்த அள
(சரிெசய் யப் படாத ) 400
றன் மா பா
(சாதகமான ) 400
(ஒட் ெமாத்தமாக 100 × `4) 400
ெமாத்த அள 300
(சரிெசய் யப் பட்ட )
(-)இதர ெசல கள் 100
நிகர வரிக் ன் வ மானம்
வ மான நிைல (மா ெசல

வரங் கள் ெதாைக ெதாைக
ற் பைன வ வாய் NILL
ைற : 6,600
மாறக் ய
ெசல கள்
(உற் பத் 6,600 NILL
ெசல கள் ) (1,100 ×
`6)
` 4000
300
ைற : ஆண் ன்
இ ல் சரக்
4300
ெசல
(1,100 × `6)
உற் பத்
ெசய் யப் பட்ட
மற் ம்
ற் கப்ப ம்
ெபா ட்களின்
ைல
(-) நிைலயான
ெசல கள்
நிைலயான
ேமல் நிைலகள்
இதர ெசல கள்

வரிக க் ன்
நிகர வ மானம்
(இழப் )
560
mDkhdk;
cwpQ;Rjy; nrytpdj;jpd; fPo;> tupfSf;F Ke;ija epfu tUkhdk;

`100 MfTk;> Fiwe;j nrytpy;> tupf;F Ke;ija epfu tUkhdk;
(` 4300) (,og;G). cwpQ;Rjy; nrytpdj;jpd; fPo;> epiyahd
cw;gj;jp Nky;epiyfs; ruf;Ffspy; Nru;f;fg;gl;Ls;sd vd;gjw;F
,e;j Fwpg;gplj;jf;f NtWghL fhuzkhf ,Uf;fyhk;> mNjrkak;
khwhj nryT> ruf;F khwp nryTfis kl;LNk nfhz;Ls;sJ.
ruf;F kjpg;gPL
Fiwthd cwpQ;Rjy; 11>000
nryTkhwp nryT 600
ruf;F kjpg;gPL ,d; ---------
fPo; tpj;jpahrk; 4>400
------------
(,e;j NtWghL cwpQ;Rjy; nryT kw;Wk; khwf;$ba
nrytpdj;jpd; fPo; tupfSf;F Kd; epfu tUkhdj;jpw;F
,ilapyhd tpj;jpahrj;jpw;F rkk;.)
cwpQ;Rjy; nryT kw;Wk; tpspk;G nryT Mfpatw;Wf;F

,ilapyhd NtWghL
உ ஞ் தல் ெசல மற் ம் ளிம் ெசல ஆ யவற் க்

இைட லான ேவ பா
உ ஞ் தல் ெசல ளிம் ெசல (Marginal

(AbsorptionCosting) Costing)
மா ெசல கள் மட் ேம
இ ெசல என்
ேசர்க்கப்பட் ள் ளன.
அைழக்கப்ப ற . நிைலயான
நிைலயான ெசல கள்
மற் ம் மாறக் ய இரண்ைட ம்
பங் களிப் ந்
உள் ளடக் ய .
ட்கப்ப ன்றன.
ஒ னிட் க் ஓரள ெசல
ெவவ் ேவ அல ெசல கள்
ெவவ் ேவ அள லான
ெவவ் ேவ நிைலகளில்
ெவளி ட் ல் இ க் ம் ,
ெவளி டப்ப ன்றன, ஏெனனில்
ஏெனனில் மா பட்ட ெசல கள்
நிைலயான ெசல கள் ஒேர
ஒேர தத் ல்
மா ரியானைவ.
ேவ ப ன்றன
ற் பைனக் ம் ளிம் ச்
ெசல க் ம் இைட லான
ற் பைனக் ம் ெமாத்த ெசல க் ம்
ேவ பா பங் களிப் மற் ம்
இைட லான ேவ பா
பங் களிப் க் ம் நிைலயான
( ளிம் நிைல நிைலயான ெசல )
ெசல க் ம் இைட லான
லாபம் .
ேவ பா லாபம் அல் ல
இழப்
561
ேவைல ன்ேனற் றம் மற் ம்
நிைலயான ெசல ன் ஒ ப க்கப்பட்ட ெபா ட்களின்
அ த்த காலகட்டத் ற் பங் ளிம் ெசல ல்
ன்ேனாக் ெகாண் ம ப் டப்ப ற .ஒ
ெசல் லப்ப ற , ஏெனனில் ேவைல ப் ட்ட காலகட்டத் ன்
ன்ேனற் றம் மற் ம் க்கப்பட்ட நிைலயான ெசல அந்தக்
ெபா ட்களின் டல் உற் பத் காலத் ற் க் கட்டணம்
ெசல ல் ம ப் டப்ப ற ,இ வ க்கப்ப ற , ேம ம்
நிைலயான ெசல ல் அடங் ம் . இ ைகப்ப த்தப்பட்டதாக
இல் ைல.
தயாரிப் க க் மா ெசல
நிைலயான ெசல னங் கைள ஒ
மட் ேம வ க்கப்ப ற ,
தன்னிச்ைசயான அ ப்பைட ல்
எனேவ ஓரள ெசல என்ப
ப ர்ந்தளிப்ப அ கப்ப யான
நிைலயான உந் தல் களின்
உ ஞ் தல் அல் ல
அ கப்ப யான உ ஞ் தல்
ேமல் நிைலகளின் ைறவான
அல் ல ைறவான
உ ஞ் த க் வ வ க் ற
உ ஞ் த க் வ வ க்கா
நிர்வாக கைள எ ப்ப ல்
ஏற் ம ஆைணைய ஏற் கலாமா இ க ம் உத யாக
ேவண்டாமா., வாங் தல் உற் பத் இ க் ம் , ஏெனன்றால்
ெசய் யலாமா ேபான்ற ைறகளில் நிைலயான ெசல கள்
நிர்வாக கைள இ மாறாமல் இ ப்பைதக் க
பா க் ற . தல் ெசலைவ இ க த் ல்
ெகாள் ற .
உற் பத் ெசல , அ வலகம் மற் ம்
நிர்வாக ெசல மற் ம் ற் பைன ெசல கள் -நிைலயான
மற் ம் நிேயாக ெசல கள் ெசல கள் மற் ம் மா
ேபான்ற ெசயல் பாட் ெசல களின் நடத்ைதக் ஏற் ப
அ ப்பைட ல் ெசல கள் காஸ் வைகப்ப த்தப்ப ற
வைகப்ப த்தப்ப ன்றன.
இ ெசல , அள மற் ம் CVP உற என்ப ஓரள
இலாபத் ன் உறைவ நி வத் ெசல ன் ஒ ங் ைணந்த
தவ ட்ட ப யா ம் .
,ilntsp-$l tpsf;fg;glk; : ( Break-evenChart)

,J nryT> msT kw;Wk; ,yhgq;fSf;fpilNaahd cwtpd;
Ntshz; my;yJ fhl;rp tpsf;fkhFk;. yhgNkh ,og;Ngh ,y;yhj
cw;gj;jp Gs;spia ,J Fwpf;fpwJ. ,J cw;gj;jpapd; ntt;NtW
epiyfspy; kjpg;gplg;gl;l yhgk; my;yJ ,og;igf; Fwpf;fpwJ.
tpsf;fg;glj;ij cUthf;Fk; NghJ> gpd;tUk; mDkhdk;
tof;fj;jpw;F khwhf fUjg;gLfpwJ.
m) epiyahd kw;Wk; khwf;$ba nryTfshf Nfh];Nlu;

tifg;gLj;jg;gl;Ls;sJ.
562
(M) tiuglj;jpd; njhlu;Gila njhFjp tuk;gpd; NghJ epiyahd
nryTfs; epiyahdjhf ,Uf;Fk;.
(,) njhlu;Gila njhFjp tuk;G tiuglj;jpd; NghJ xU

A+dpl;Lf;F khWgLk; nryT epiyahdjhf ,Uf;Fk;.
(<) tpiythrp myF tpw;gJ epiyahdjhf ,Uf;Fk;.
(,) tpw;gid fyit epiyahdJ.
(c) cw;gj;jp kw;Wk; tpw;gid msT rkkhdJ.
kW nryTfs; kw;Wk; tUtha;f;F ,ilapyhd Neupay; cwT

cs;sJ. Neupay; NfhL Neu; Nfhl;bd; %yk; Fwpf;fg;gLfpwJ
,ilntsp-$l Gs;sp: ( Break-even Point)
BEP vd;gJ epWtdj;jpd; tUtha; kw;Wk; nryTfs; rkkhf

,Uf;Fk; nray;ghl;bd; msT. xU Fwpg;gpl;l msT tpw;gidapy;>
epWtdq;fSf;F yhgNkh ,og;Ngh ,y;iy. ,J nghJthf
cilf;fpwJ.
myFfspy; ,ilntsp-$l tpw;gid msitf; fzf;fpLtjw;fhd

nghJthd R+j;jpuk;:
BEP (myFfspy;) = epiyahd nryTfs;
xU A+dpl;Lf;F gq;fspg;G tpspk;G
BEP IN RE= epiyahd nryTfs;
gq;fspg;G tpspk;G tpw;gid tpfpjk;
tpspk;G nrytpd; tuk;Gfs; (Limitations of Marginal Costing)
1. nghUe;jf;$ba jd;ik:
tpspk;G nrytpd; njhopy;El;gq;fs; vy;yh ftiyfSf;Fk;
gad;gLj;jg;glhJ. xU Kd;Ndw;wk; Ntiy Kd;Ndw;wj;jpd; %yk;
ngupa gq;Ffis vLj;Jr; nry;y Ntz;bapUf;Fk; NghJ> El;gk;
Njitaw;wjhfptpLk;. $Ljyhf> xg;ge;j mbg;gilapy; gzpGupAk;
njhopy;fSf;F tpspk;G nryT El;gq;fs; nghUj;jkhdit my;y.
2. ruf;F kjpg;gPl;L rpf;fy;fs;:

Ntiy Kd;Ndw;wk; kw;Wk; epiwT ruf;Ffs; XusT nryT
mbg;gilapy; kjpg;gplg;gLtjhy;> ,J ,Ug;Gepiy ghu;itapy;
,Ue;J xU ey;y Kbthf ,Uf;fhJ. cz;ikahd kw;Wk;
563
epahakhd kjpg;Gf; fUj;jhf;fj;jpd; Kf;fpa ftdk; ePu;j;Jg;
NghFk; kw;Wk; epjp epiyia ntspg;gLj;Jtjd; Nehf;fk;
Njhy;tpailAk;
3.nryTfis gpupj;jy;:
tpspk;G nryTf; Nfhl;ghLfs; nryTfis epiyahd kw;Wk;
khwpahf NtWgLj;Jtjw;F miog;G tpLj;jhYk;> cz;ikahd
eilKiwapy;> mtw;iw Jy;ypakhf tifg;gLj;JtJ fbdk;.
epiyahd kw;Wk; khwf;$bajhfj; Njhd;Wk; gy Nky;epiyfs;
cw;gj;jpapd; gy;NtW epiyfspy; rupahf rPuikf;fg;glhky;
Nghfyhk;. miu khwp nryTfis gpupf;f kw;Wk; khwf;$bajhf
gpupf;f ve;j ju;f;fuPjpahd KiwAk; ,y;iy.
4. Neu fhuzp:
midj;J epu;thf KbTfspYk; kpf Kf;fpakhd Neu fhuzpia
tpspk;G nryT Gwf;fzpf;fpwJ. Neu kjpg;Gf; fhuzpiag;
Gwf;fzpg;gJ ,aw;ifahfNt ,uz;L khw;W Ntiyfis
xg;gpLtjw;F ek;gKbahj kw;Wk; KOikaw;w mbg;gilahFk;.
5. tpw;gid Kf;fpaj;Jtk;:
tpspk;G nryTf; nfhs;iffs; mbg;gilapy; tpw;gid rhu;e;j
fUj;J. tpw;gid nray;ghL Kf;fpaj;Jtk; ngWk;NghJ> gpw
nray;ghLfSf;F rkkhd ntapl;Nl[; toq;fg;gltpy;iy. ,J xU
ngupa gpd;dilthf ,Uf;Fk;.
Revenue Statement
வ வாய் அ க்ைக
வரங் கள் ெதாைக P.U

ற் பைன XX
(-)
மா ப ம் ைல X
XX
(-)
X
நிைலயான ெசல
லாபம்
1. லாப ம ப் தம்
ற் பைன மற் ம் மாறக் ய ெசல னம் ேபா , P / V தம்
= பங் களிப் / ற் பைன=100
எங் ேக, பங் களிப் = ற் பைன-மா ப ம் ெசல
ற் பைன மற் ம் லாபம் ெப ம் ேபா , P/V தம்
564
லாபத் ல் / ற் பைனக் X100
BREAK-EVEN POINT
நிைலயான ெசல
BEP = ---------------------------
னிட் பங் களிப்
BEP ற் பைனக் = நிைலயான ெசல

--------------------------
P/V தம்
ம் ய ற் பைன
= நிைலயான ெசல + ம் ய ற் பைன

-------------------------------------------------------
P/V Ratio
Margin of Safety ghJfhg;gpd; tpspk;G (MOS)
xt;nthU epWtdKk; mit BEP Gs;spapypUe;J vt;tsT NkNy

cs;sd vd;gij mwpa Kaw;rpf;fpwJ. ,J njhopy;El;g uPjpahf
tpspk;G ghJfhg;G vd;W miof;fg;gLfpwJ.
,J Nju;e;njLf;fg;gl;l nray;ghl;by; tpw;gid my;yJ cw;gj;jp
myFfSf;Fk;> ,ilntsp $l tpw;gid my;yJ cw;gj;jpapw;Fk;
cs;s tpj;jpahrkhf fzf;fplg;gLfpwJ.
ghJfhg;gpd; msT vd;gJ nkhj;j tpw;gidf;Fk; (cz;ikahd
my;yJ jpl;lkplg;gl;l) kw;Wk; ,ilntsp $l tpw;gidf;Fk;
cs;s tpj;jpahrkhFk;. ,J gz mbg;gilapy; (kjpg;G) my;yJ
gy myFfshf (njhFjp) ntspg;gLj;jg;glyhk;. ,J yhgk; /
Vtpfpjkhf ntspg;gLj;jg;glyhk;.
ghJfhg;gpd; xU ngupa tpspk;G tzpfj;jpd; rpwe;j jd;ik kw;Wk;
epjp typikiaf; Fwpf;fpwJ. epiyahd kw;Wk; khwf;$ba
nryTfisf; Fiwg;gjd; %yKk;> tpw;gidahsupd; tpw;gid
tpiyia mjpfupg;gjd; %yKk;> jahupg;G fyitia khw;Wtjd;
%yKk; ghJfhg;gpd; msT Nkk;gLj;jg;glyhk;> ,jdhy;
gq;fspg;ig Nkk;gLj;Jtjw;Fk; midj;J P / V tpfpjj;jpw;Fk;
Nkyhf.
ghJfhg;gpd; tpspk;G = Nju;e;njLf;fg;gl;l nray;ghl;by; tpw;gid -

BEP ,y; tpw;gid
Nju;e;njLf;fg;gl;l nray;ghl;by; yhgk;
565
------------------------------------------------------------
PV tpfpjk;
ghJfhg;gpd; tpspk;G gpd;tUkhW tpfpjk; my;yJ rjtPjj;jpy;

Fwpg;gplg;gLfpwJ:
; ghJfhg;G (tpw;gid) x 100
= ----------------------------------------------------------
Nju;e;njLf;fg;gl;l nray;ghl;by; tpw;gid
ghJfhg;gpd; tpspk;gpd; msT xU tzpfj;jpd; typikf;F kpfTk;

kjpg;Gkpf;f topfhl;bahFk;. ,J ngupajhf ,Ue;jhy;> tpw;gidapy;
fzprkhd tPo;r;rp Vw;glf;$Lk;> ,d;Dk; yhgk; <l;l KbAk;.
kWGwk;> tpspk;G rpwpajhf ,Ue;jhy;> tpw;gidapd; ve;j ,og;Gk;
xU jPtpukhd tp\akhf ,Uf;fyhk;. ghJfhg;gpd; tpspk;G
jpUg;jpaw;wjhf ,Ue;jhy;> fPNo gl;bayplg;gl;Ls;sgb tzpf
eltbf;iffis jtwhf epu;tfpg;gjw;fhd fhuzq;fis rupnra;a
rhj;jpakhd eltbf;iffis Nkw;nfhs;syhk;.
(m) tpw;gid tpiyia mjpfupj;jy; - tzpfj;jpd; epjp

MNuhf;fpaj;ij tYg;gLj;Jtjw;fhf xU epWtdj;jpw;F mjpf
msT ghJfhg;G ,Uf;f KbAk;. Njit kPs; ,Ue;jhy;> mJ
tpiyia ghjpf;f KbAk;. ,y;iynadpy;> mNj msT
tpw;fg;glhJ.
(M) epiyahd nryTfisf; Fiwj;jy;
(,) khwp nryTfisf; Fiwj;jy;
(<) jw;NghJs;s jahupg;G (fs;) %yk; yhgfukhd tupfis

khw;Wjy;
ntspaPl;bd; mjpfupg;G
cw;gj;jp trjpfis etPdkakhf;Fjy; kw;Wk; kpfTk; nryT

Fiwe;j njhopy;El;gj;ij mwpKfg;gLj;Jjy;
vLj;Jf;fhl;Lfs;
tpsf;fk; 2:
gpd;tUk; jfty;fs; fpilf;fpd;wd.
ஆண் ற் பைன லாபம்
2013 10,00,000 1,00,000
2014 15,00,000 2,00,000
566
கணிப் ப :
(அ) லாப அள தம் .
(ஆ) ற் பைன 4,00,000 டாலர் லாபம் ஈட்ட ேவண் ம் .
(இ) ற் பைன 2 0,00,000 ஆக இ க் ம் ேபா லாபம் .
Solution:
P/V தம் .= லாபத் ல் மாற் றங் கள்
------------------------------ X 100
ற் பைன ல் மாற் றங் கள்
= 200000 - 100000
--------------------- X100
10,00,000 - 15,00,000
= 1,00,000
----------- X100
5,00,000
= 20%
ஆ) ம் ய ற் பைன
நிைலயான ெசல + லாபம்

------------------------------------
PV தம்
நிைலயான ெசல = பங் களிப் – லாபம்
பங் களிப் = பங் களிப் -
பங் களிப் = ற் பைன P / V தம்
பங் களிப் =15,00,000X20%

= 3,00,000
நிைலயான ெசல = 3,00,000-2,00,000
= 1,00,000
ம் ய ற் பைன = 1,00,000+4,00,000
-------------------
20%
= 5,00,000
----------
20%
= 25,00,000
(இ) ற் பைன
567
=நிைலயான ெசல + லாபம்
-------------------------------------
P/V தம்
20,00,000 =1,00,000+ லாபம்
--------------------
20 %
20,00,000×20% = 1,00,000+ லாபம்
4,00,000 = 1,00,000+ லாபம்
லாபம் = 3,00,000
ளக்கம் 5
ன்ெதாட ம் வரங் களி ந் , நீ ங் கள் கணக் ட ேவண் ம்
1. லாப அள தம் ;
2. BEP
3. ற் பைன ெசய் ம் ேபா லாபம் `2,00,000;
4. 40,000 டாலர் லாபம் சம் பா க்க ேதைவயான ற் பைன;
5. 2 வ ஆண் ல் பா காப் ன் ளிம்
ஆண் ற் பைன ` லாபம் `

I 2, 40,000 18,000
II 2, 80,000 26,000
இரண் ஆண் களில் ெசல அைமப் மற் ம் ற் பைன ைலகள்

நிைலயானதாக இ க் ம் என் நீ ங் கள் க தலாம்
Solution:
லாப தம் (PVR) =லாபத் ல் மாற் றங் கள் 8000

--------------------------------X100 -------X100=20%
ற் பைன ல் மாற் றங் கள் 40000
(BEP) = நிைலயான ெசல

------------------------- X 100 30,000
P/V தம் --------- X 100 1,50,000 20%
ப் கள் :
1. பங் களிப் = ற் பைன × P / VRatio = 2, 40,000 × 20% = `40,000
2. நிைலயான ெசல (FC) = பங் களிப் –ெபா ள் = 48,000 –18,000 = 30,000
3. ற் பைன ெசய் ம் ேபா லாபம் 2,00,000
பங் களிப் = ற் பைன × P / VRatio = 2,00,000 × 20% = `40,000
லாபம் = பங் களிப் –FC = 40,000 –30,000 = `10,000
லாபம் சம் பா க்க ற் பைன ேதைவ=40,000 FC+ ம் ய லாபம்

-----------------------PVR
=30,000+40,000
568
--------------- = 3,50,000
20%
இரண்டாம் ஆண் ல் பா காப் ன் ளிம் = உண்ைமயான ற் பைன -
BE ற் பைன
= 2,80,000- 1,50,000= 1,30,000
ளக்கம் 6:
ேக. .&2014-2015 ஆம் ஆண் ற்கான ன்வ ம் பட்ெஜட் ம ப் கைளத்
தயாரித்த : ற் பைன 15,000.
நீ ங் கள் கண் க்க ேவண் ம் :
1. லாப அள தம் .
2. ேரக்-ஈவன் பா ண்ட்.
3. பா காப் ன் ளிம் . த்தப்பட்ட இலாப ெதா தம் , ேரக்-
ஈவ் பா ண்ட் மற் ம் மார் ன் ஆஃப் ேசஃப் ஆ யவற் ைற
உ வாக்க ம் , ைல ெப னிட் ற் பைன 10% ைறக்கப்பட்டால்
Particulars Present
Projected
அல கள் (U) As given 15000
ற் பைன ைல (SP) 15000
ற் பைன (S) 10
மா ப ம் ைல 9
150,000
1,35,000
பங் களிப் (S-V)
90,000
(i) லாப அள தம் (PVR)
90,000
பங் களிப் ------------ --
-------------- X100 ----------
ற் பைன 60,000
45,000
(ii) (BEP)
நிைலயான ெசல 3,40,000
--------------------------X100 ---------- X100 45000
PVR 40 --------- X 100
பா காப் ன் ளிம் 1,35,000
=உண்ைமயான ற் பைன- 40% 33.33%
இைடெவளி- ட ற் பைன
85,000
ஒ னிட் க் பங் களிப் 1,02,000
-------------------------------------
பங் களிப் ÷ அல கள்
1,55,000-85,000 = 1,35,000-
BEP[ U] 102,000
BEP ÷SP 65,000
33,000
பா காப் ன் ளிம் (அல கள் )
உண்ைமயான ற் பைன-
இைடெவளி- ட ற் பைன 60,000÷15,000=4
45,000/15,000=3
569
85,000/10 =8,500
1,02,000/9=11,333
15,000-8,500=6,500 15,000-
11,333=3,667
ளக்கம் 14:
ன்வ ம் வரங் கள் , நீ ங் கள் உள் ளன கணக் ட ேதைவ:
1.நிைலயான ெசல
2. இலாப அள தம் .
3. இைடெவளி ட ற் பைன
4. 6,00,000 லாபம் ஈட்ட ற் பைன
5. 2012 ஆம் ஆண் ன் பா காப் ன் ளிம் .
Particulars 2012 2013

ெமாத்தெசல 12,96,000 17,72,000
ற் பைன 14,40,000 21,60,00
லாபம் (1 வ காலம் ) = 14,40,000–12,96,000 = 1,44,000

லாபம் (2 வ காலம் ) = 21,60,000–18,72,000 = 2,88,000
/ தம் = லாபத் ல் மாற் றங் கள்

------------------------------------- x100
ற் பைன ல் மாற் றங் கள்
=2,88,000-1,44,000
----------------------x100
21,60,000-14,40,000
= 1,44,000
------------x100=20%
7,20,000
நிைலயான ெசல (2012) = பங் களிப் – லாபம்
P/V தம் × ற் பைன) – லாபம்
= 14,40,000 ×20%–1,44,000 = 2,88,000–
1,44,000 = ` 1,44,000
இைடெவளி ட ற் பைன
நிைலயான ெசல 1,44,000
------------------------ = ---------- =7, 20,000
P/V தம் 20 %
570
ளக்கம் 9: ஒ தயாரிப் னிட் க் 80 பாய் க் ற்கப்ப ற .
இதன் மா ெசல `60 மற் ம் நிைலயான ெசல ` 6,00,000.
ன்வ வனவற் ைறக் கணக் ங் கள் :
1. / தம்
2. ேரக்-ஈவன் பா ண்ட்
3. 50,000 அல கள் ற் பைன ல் ளிம் பா காப் .
4. எந்த ற் பைன ல் , தயாரிப்பாளர் ற் பைன ல் 15% லாபம் ஈட் வார்
ர் :
RS
ற் பைன 80.00
மா ெசல 60.00
--------
பங் களிப் 20.00
--------
/ தம் = பங் களிப் ல் 20

----------------- x100 --- x100=25%
ற் பைன 80
BEP = நிைலயான ெசல 6,00,000

------------------------ = ---------- =2, 40,000
P/V தம் 25 %
50,000 அல களின் ற் பைன ல் ளிம் பா காப் (MOS)

= BEP அல கள் = 2,40,000
--------------------- ----------- = 30,000
ைல ற் பைன) (BEP) 80
MOS = ற் பைன அல கள் –BEP அல கள்

= 50,000 –30,000 = 20,000 அல கள்
ற் பைன ல் 15% லாபம் ஈட் வதற் கான ற் பைன
ற் பைன = `80 ெப னிட்
மா ெசல =` 60 னிட் க்
லாபம் = 15 × 80 ÷ 100 = 12 ஒ னிட் க்
நிைலயானெசல = `6,00,000
ற் கப்பட்ட அல கள் x
ற் பைன = 80xx ஆக இ க்கட் ம் ; ற் பைன = மா ப ம்
என்பதால் ெசல + நிைலயான ெசல + லாபம்
எனேவ, 80X = 60X + 6,00,000 + 12X
571
80X = 72X + 6,00,000
8X = 6,00,000
X = 6,00,000 ÷ 8
X = 75,000 அல கள்
nryT njhFjp ,yhg gFg;gha;T (CVP) vd;why; vd;d? ( What is

Cost Volume Profit Analysis (CVP)
tiuaiw: CVP vd nghJthf Fwpg;gplg;gLk; nryT msT ,yhg

gFg;gha;T> vjpu;fhy nray;ghl;L msT> Vw;gLk; nryTfs;>
nra;ag;gl;l tpw;gid kw;Wk; ngwg;gl;l ,yhgq;fis fzpf;f
epu;thfk; gad;gLj;Jk; xU jpl;lkply; nray;KiwahFk;. NtW
thu;j;ijfspy; $Wtjhdhy;> ,J xU fzpj rkd;ghlhFk;> ,J
nryTfs; kw;Wk; tpw;gidapy; Vw;gLk; khw;wq;fs; vjpu;fhy
fhyq;fspy; tUkhdj;ij vt;thW ghjpf;Fk; vd;gijf;
fzf;fpLfpwJ.
nryT njhFjp ,yhg gFg;gha;T vd;why; vd;d?

CVP gFg;gha;T midj;J nryTfisAk; epiyahd my;yJ
khwf;$bajhf tifg;gLj;JfpwJ. epiyahd nryTfs; vd;gJ
cw;gj;jp nra;ag;gLk; myFfspd; msNthL Neubahf khWglhj
nryTfs;. ,e;j nryTfs; jpwk;gl khwhky; ,Uf;Fk;. xU
epiyahd nryTf;fhd vLj;Jf;fhl;L thlif. rl;lrig tup
vj;jid myFfis cUthf;FfpwJ vd;gJ Kf;fpaky;y. thlif
nryT vg;NghJk; xNu khjpupahf ,Uf;Fk;.
572
CVP gFg;gha;T ,e;j ,uz;L nryTfisAk; cw;gj;jp
epiyfisAk; xt;nthU epiyf;Fk; njhlu;Gila tUkhdj;ijAk;
jpl;lkpl gad;gLj;JfpwJ. cw;gj;jp epiyfs; mjpfupf;Fk; NghJ>
epiyahd nryTfs; nkhj;j tUkhdj;jpy; xU rpwpa rjtPjkhf
khWk;> mNj Neuj;jpy; khwp nryTfs; epiyahd rjtPjkhf
,Uf;Fk;. vjpu;fhyj;jpy; epWtdk; vd;d nryTfs;> tpw;gid
kw;Wk; ,yhgq;fisf; fzpf;Fk; Kaw;rpapy; nryTf;
fzf;fhsu;fs; kw;Wk; epu;thfk; ,e;j Nghf;Ffis gFg;gha;T
nra;fpd;wd.
cw;gj;jp nray;Kiwfs; kw;Wk; tpw;gidapd; ,ilntsp-rk

Gs;spiaf; fzf;fpl mtu;fs; nryT msT ,yhg gFg;gha;itAk;
gad;gLj;Jfpd;wdu;. rp.tp.gp tiuglj;jpy; ,ilntsp-rk Gs;sp
tiuag;gLfpwJ> mq;F tpw;gid> epiyahd nryTfs; kw;Wk; khwp
nryTfs; NfhLfs; midj;Jk; ntl;Lfpd;wd. ,J xU Kf;fpa
fUj;jhFk;> Vndd;why; xU jpl;lj;jpd; tUtha; mjDld;
njhlu;Gila midj;J nryTfisAk; <Lnra;a KbAk; vd;gij
epu;thfj;ijf; fhl;LfpwJ. rp.tp.gpapd; khWghl;ilg; gad;gLj;jp>
epu;thfk; ,yhgq;fs;> myFfs; kw;Wk; njhifapd; ,ilntsp-rk
Gs;spiaf; fzf;fpl KbAk;.
DECISION MAKING (KbntLf;Fk; fUj;J)

gy tzpf KbTfSf;F gy nryTf; fUj;Jfisg; gw;wpa
cWjpahd mwpT Njitg;gLfpwJ. ntt;NtW tifahd nryTfs;
khWgl;l gz;Gfisf; nfhz;Ls;sd. ,jd; tpisthf> ve;j
ghijia vLf;f Ntz;Lk; vd;gij jPu;khdpf;f tzpf tof;if
kjpg;gha;T nra;Ak; NghJ> gpd;tUk; nryTf; fUj;Jfisg;
Gupe;Jnfhs;tJ gaDs;sJ:
epiyahd> khwp kw;Wk; fyg;G nryTfs;. thlif Nghd;w xU

epiyahd nryT> nray;ghl;L kl;lj;Jld; G+l;L gbapy; khwhJ.
khwhf> nray;ghl;L msT khWk;NghJ Neub nghUl;fs; Nghd;w
khwp nryT khWk;. nray;ghl;Lld; XusT khWk; me;j rpy
nryTfs; fyg;G nrythff; fUjg;gLfpd;wd. xU nray;ghl;il
khw;Wtjw;fhd xU KbT nryTfis khw;wyhk; my;yJ
khw;wf;$lhJ vd;gjhy; NtWghl;ilg; Gupe;Jnfhs;tJ Kf;fpak;.
vLj;Jf;fhl;lhf> xU trjpia %LtJ njhlu;Gila fl;bl
Fj;jiff; nfhLg;gdTfis epWj;jhJ> mit Fj;jif fhyj;jpw;F
epu;zapf;fg;gLfpd;wd.
jahupg;G nryTfs;. xU jahupg;G xU cw;gj;jp nray;Kiwapd;

jw;nrayhd jahupg;G MFk; (xU kuk; ntl;Ljy; Miyapy;
kuj;J}s; Nghd;wit). mg;gbahdhy;> Kf;fpa cw;gj;jpapd;
cw;gj;jpapd; tpisthf mjd; nryT vg;gbahtJ Vw;gl;bUf;Fk;
573
vd;gjhy;> mjw;F cz;ikapy; ve;j nryTk; ,y;iy. vdNt>
ve;jnthU tpiyapYk; xU jahupg;G tpw;fg;gLtJ yhgfukhdJ;
ve;j tpiyAk; kpff; FiwT.
By-product costs (jahupg;G nryTfs;).

xU jahupg;G xU cw;gj;jp nray;Kiwapd; jw;nrayhd jahupg;G
MFk; (xU kuk; ntl;Ljy; Miyapy; kuj;J}s; Nghd;wit).
mg;gbahdhy;> Kf;fpa cw;gj;jpapd; cw;gj;jpapd; tpisthf mjd;
nryT vg;gbahtJ Vw;gl;bUf;Fk; vd;gjhy;> mjw;F cz;ikapy;
ve;j nryTk; ,y;iy. vdNt> ve;jnthU tpiyapYk; xU jahupg;G
tpw;fg;gLtJ yhgfukhdJ; ve;j tpiyAk; kpff; FiwT.
xJf;fg;gl;l nryTfs; .(ALLOTED COST)

cw;gj;jpg; nghUl;fSf;F Nky;epiy nryTfs; xJf;fg;gLfpd;wd>
Vnddpy; ,J fzf;fpay; juepiyfshy; (epjpepiy mwpf;iffspd;
cw;gj;jpf;F) Njitg;gLfpwJ. xU $Ljy; A+dpl; cw;gj;jpia
cUthf;Ftjw;Fk; $Ljy; Nky;epiy Vw;gLtjw;Fk; ,ilapy; ve;j
fhuzKk; tpisTk; ,y;iy. vdNt> xU $Ljy; myFf;fhd
tpiyia epu;zapf;Fk; Kbtpy; xJf;fg;gl;l Nky;epiy Nru;f;f
ve;j fhuzKk; ,y;iy.
tpUg;gkhd nryTfs;.
xU epWtdj;jpw;F ve;jnthU FWfpa fhy jPq;Fk; Vw;glhky; xU

rpy nryTfis kl;LNk iftpl KbAk;. gzpahsu; gapw;rp kw;Wk;
guhkupg;G vLj;Jf;fhl;Lfs;. ePz;l fhykhf> ,e;j nrytpdq;fis
jhkjg;gLj;JtJ ,Wjpapy; vjpu;kiwahd tpisit Vw;gLj;Jk;.
vdNt> ve;j nryTfis Fiwf;f Ntz;Lk; vd;gij
jPu;khdpf;Fk;NghJ Nkyhsu;fs; xU Fwpg;gpl;l fhyg;gFjpapy;
jq;fs; KbTfspd; jhf;fj;ij Gupe;J nfhs;s Ntz;Lk;.
gb nryTfs;.
rpy nryTfs; mbg;gilapy; epu;zapf;fg;gl;bUe;jhYk;> nray;ghl;L

epiy xU Fwpg;gpl;l Gs;spiaf; fle;jhy; mtw;wpy; ngupa KjyPL
nra;a Ntz;baJ mtrpak;. cw;gj;jp khw;wj;ijr; Nru;g;gJ xU
gb nryTf;fhd vLj;Jf;fhl;L. gb nryTfisr; nra;af;$ba
nray;ghl;L msTfis epu;thfk; Gupe;J nfhs;s Ntz;Lk;>
,jdhy; mtw;iwr; Rw;wp epu;tfpf;f KbAk; - xUNtis gb
nryTfisr; nra;tij tpl> tpw;gid my;yJ mTl;Nrhu;rpq;
Ntiyia jhkjg;gLj;JfpwJ.
Costs Classification Decision Making : KbT vLg;gJ tifg;ghL

nryTfs;
574
1.njhlu;Gila nryT nghUj;jkw;w nryT
2.mjpfupf;Fk; nryT %o;fpa nryT
3.re;ju;g;g nryTfs; mu;g;gzpg;G nryT
tzpfj;jpy; fUj;jpy; nfhs;s Ntz;ba fhuzpfs; KbntLg;gJ
(Factors to Consider in Business Decision Making)
msT fhuzpfs; : ( Quantitative factors) nryT vjpuhf ed;ik
gFg;gha;Tgz mbg;gilapy;.
jukhd fhuzpfs;: (Qualitative factors)
r%f nghWg;G> fhu;g;gNul;> ey;nyz;zk;> gzpahsu; kd cWjpia
Nghd;wit.
tpsf;fk; 7
xU rpwg;G tpiyapy; xU Mu;liu Vw;fTk; my;yJ epuhfupf;fTk;
xU epWtdk; jw;NghJ xd;Wf;F 50>000 A+dpl; jahupg;Gfis
nra;fpwJ Mz;L kw;Wk; xt;nthd;Wk; $ 30 f;F tpw;fpwJ. ,af;f
mwpf;if Rs
ற் பைன (50,000 x 30) 1,500,000
- ெபா ட்கள் 500,000
ெதா லாளர் 6,80,000
----------------------
பங் களிப் 3,20,000
- நிைலயான ெசல கள் 2,00,000
------------------------
நிகர லாபம் 1,20,000
--------------------------
tpsf;fk; 8
xU thbf;ifahsu; 10>000 A+dpl;LfSf;F xU Mu;liu toq;FfpwJ
tpw;gid tpiy xt;nthd;Wk; $ 28.
cj;juT Vw;Wf;nfhs;sg;gl;lhy;:
epiyahd nryT> Rs 250>000 Mf mjpfupf;Fk;.
$Ljy; Neu ciog;G Njitg;gLk; gpuPkpak; 20%.
midj;J nghUl;fSf;Fk; 4% js;Sgb ngwg;gLk;>
(EX 07)
575
ெசல - ஏற் க்ெகாள் வதற் கான நன்ைம ப ப் பாய்
அ கரிக் ம் நன்ைமகள் (Incremental Benefits)
ற் பைன வ வாய் அ கரிப் (10,000 x 28)

2,80,000
தற் ேபா ள் ள உற் பத் க்கான ெபா ள் ெசல ல் ேச ப்
(500,000 x 4%) 20,000
-------------
3,00,000
அ கரிக் ம் ெசல கள் (Incremental Costs)

தல் உற் பத் க்கான ெபா ள் ெசல
(500,000 / 50,000 x 10,000 x 96%) 96,000
தல் உற் பத் க்கான ெதா லாளர் ெசல
(680,000 / 50,000 x 10,000 x 120%) 163,200
நிைலயான ெசல ல் அ கரிப் (250,000-200,000)
50,000
-------------
3,09,200
-------------
நிகர லாபம் ைறதல் 9,200
Make or Buy (nra;Aq;fs; my;yJ thq;fTk;)
tpsf;fk; .01 nra;Aq;fs; my;yJ thq;fTk;
xU epWtdj;jpw;F 800 A+dpl; $W Njitg;gLfpwJ X Fwpg;ghf

xw;iw tupir kw;Wk; $Wfis cUthf;FtJ Fwpj;J MNyhrpj;J
tUfpwJ jd;id my;yJ ntspNa rg;isauplkpUe;J thq;FtJ>
jahupg;gjpy;> ,jw;F (materials) 3>000 nghUl;fs; 100 Njit

njhopyhsu; kzpNeuk; kzpNeu tPjk; 28 kw;w mzpfspypUe;J
jpUg;gp tplg;gl Ntz;Lk; Rk;kh Mdhy; Ntiy xg;ge;jk;
fhuzkhf ePf;f KbahJ.
epWtdk; $Wfis jhNd nra;jhy;> ,Uf;Fk; jahupg;G Y ,d;

cw;gj;jp 100 myFfs; FiwAk;. jahupg;G Y xU A+dpl;Lf;F 8
gq;fspg;ig toq;FfpwJ.
$Wfs; 1>000 myFfspy; gytw;wpy; tpw;fg;gLfpd;wd 1>000

A+dpl;LfSf;F 4>500 &gha;. ve;jnthU Nfhupf;ifAk; mjpfkhf
,Uf;f KbAk; xU A+dpl;Lf;F 1 vd;w tpiyapy; tpw;fg;gLfpwJ.
576
tpsf;fk; 02
nra;Aq;fs; my;yJ thq;fTk;
jahupg;gjw;fhd njhlu;Gila nryT &gha;

nghUl;fs; 3>000
gq;fspg;G ,oe;jJ ($ 8 x 100) 800

-----------
nkhj;j njhlu;Gila nryT 3>800
*(ciog;G Rk;kh ,Ug;gjhy;> nryT nghUj;jkw;wJ)


Kalyani Publishers.

577
myF – 13
jpl;lkply; kw;Wk; jpl;lkply; fl;Lg;ghL
fl;likg;G
13.0 mwpKfk;
13.1 Nehf;fq;fs;
13.2 jpl;lkplypd; fUj;J kw;Wk; Njit
13.2.1 fl;Lg;ghl;bd; nghUs;
13.2.2 jpl;lkply; fl;Lg;ghl;bd; nghUs;
13.2.3 xU Nkyhz;ik fUtpahf jpl;lkply; fl;Lg;ghL
13.2.4 jpl;lkply; fl;Lg;ghl;bd; vy;iyfs;
13.2.5 fzpj;jy; kw;Wk; jpl;lkply;
13.3 jpl;lkplypd; tiffs;
13.3.1 tpw;gid jpl;l mwpf;if
13.3.2 cw;gj;jp jpl;l mwpf;if
13.3.3 %yg;nghUs; my;yJ nfhs;Kjy; jpl;l mwpf;if
13.3.4 nuhf;f jpl;l mwpf;if
13.3.5 ,Wjp my;yJ xUq;fpide;j jpl;l mwpf;if
13.4 jpl;lkply; fl;Lg;gl;L mikg;gpd; nray;ghL
13.4.1 jpl;lkply; eilKiwfs;

13.6 RUf;fk;
13.9 NkYk; gbf;f
mwpKfk; Introduction
jahupg;Gfs; my;yJ Nritfis cw;gj;jp nra;jy; kw;Wk; /
my;yJ tpw;gid nra;tjw;fhd midj;J mk;rq;fisAk;
jpl;lkpLtjw;Fk; fl;Lg;gLj;Jtjw;Fk; gl;n[l;ilf; fl;Lg;ghL
gl;n[l;Lfisg; gad;gLj;JfpwJ. gl;n[l; fl;Lg;ghL jpl;lq;fis
epjp mbg;gilapy; fhl;l Kaw;rpf;fpwJ. gl;n[l; fl;Lg;ghL vd;gJ
578
xU tzpfj;jpd; gy;NtW nray;ghLfis Kd;$l;bNa
jpl;lkpLtjhy; tzpfj;ij fl;Lg;gLj;j KbAk;.
nghUs;: (meaning)
gl;n[l; fl;Lg;ghL vd;gJ vjpu;fhyj;jpw;fhd epWtdj;jpw;fhd
gl;n[l; Gs;sptptuq;fSld; gy;NtW cz;ikahd KbTfis
epu;zapf;Fk; nray;KiwahFk;> gpd;du; epu;zapf;fg;gl;l juepiyfs;
gl;n[l; nra;ag;gl;l Gs;sptptuq;fis VNjDk; ,Ue;jhy;
khWghLfisf; fzf;fpLtjw;fhd cz;ikahd nray;jpwDld;
xg;gpLfpd;wd. Kjypy;> gl;n[l;Lfs; jahupf;fg;gl;L gpd;du;
cz;ikahd KbTfs; gjpT nra;ag;gLfpd;wd.
gl;n[l; kw;Wk; cz;ikahd Gs;sptptuq;fspd; xg;gPL

epu;thfj;jpw;F Kuz;ghLfisf; fz;lwpe;J rupahd Neuj;jpy; jPu;T
eltbf;iffis vLf;f cjTk;. gl;n[l; fl;Lg;ghL vd;gJ
njhlu;r;rpahd nray;KiwahFk;> ,J jpl;lkply; kw;Wk;
xUq;fpizg;Gf;F cjTfpwJ. ,J fl;Lg;ghl;L KiwiaAk;
toq;FfpwJ. gl;n[l; vd;gJ xU topKiwahFk; kw;Wk; gl;n[l;
fl;Lg;ghL vd;gJ ,Wjp KbT.
gl;n[l; fUj;J - CONCEPT OF BUDGET

gl;n[l; vd;gJ vjpu;ghu;f;fg;gLk; tUkhdk; kw;Wk; nryTfis
kjpg;gpLtjw;fhd xU fUtpahFk;. xU Fwpg;gpl;l fhyg;gFjpapy;
cq;fs; epjp vt;thW khw Ntz;Lk; vd;gij ePq;fs; jpl;lkplTk;>
me;jf; fhyj;jpw;fhd cq;fs; cz;ikahd epjp guptu;j;jidfs;
cq;fs; jpl;lkpl;l guptu;j;jidfSld; vt;thW xg;gpLfpd;wd
vd;gij MuhaTk; cjt ,ijg; gad;gLj;jyhk;
tiuaiwfs;: Definition
"gpuTd; kw;Wk; N`htu;bd; $w;Wg;gb>" gl;n[l; fl;Lg;ghL vd;gJ
nrytpdq;fisf; fl;Lg;gLj;Jk; xU mikg;ghFk;> ,jpy; tuT
nryTj; jpl;lq;fisj; jahupj;jy;> Jiwfis xUq;fpizj;jy;
kw;Wk; nghWg;Gfis epWTjy;> tuTnryTj; jpl;lj;Jld;
cz;ikahd nray;jpwid xg;gpLjy; kw;Wk; mjpfgl;r ,yhgj;ij
mila KbTfspd; mbg;gilapy; nray;gLtJ Mfpait
mlq;Fk;. " nty;ld; gl;n[l; fl;Lg;ghl;il xU tzpfj;jpd;
gy;NtW nray;ghLfis Kd;$l;bNa jpl;lkpLtjhf
tifg;gLj;Jfpwhu;> ,jdhy; tzpfk; xl;Lnkhj;jkhf
fl;Lg;gLj;jg;gLfpwJ.
579
gl;n[l; fl;Lg;ghl;bd; Nehf;fq;fs; gpd;tUkhW: (OBJECTIVES )
1. gy;NtW tuT nryTj; jpl;lq;fis mikg;gjd; %yk;
vjpu;fhyj;jpw;fhd jpl;lkpliy cWjpg;gLj;j> epWtdj;jpd;
Njitfs; kw;Wk; vjpu;ghu;f;fg;gLk; nray;jpwd; vjpu;ghu;f;fg;gLfpwJ.
2. nray;jpwd; kw;Wk; nghUshjhuj;Jld; gy;NtW nryT

ikaq;fs; kw;Wk; Jiwfis ,af;Fjy;.
3. fopTfis mfw;Wjy; kw;Wk; yhgj;ij mjpfupj;jy;.
4. vjpu;fhyj;jpw;fhd %yjd nrytpdq;fis vjpu;ghu;g;gJ.
5. fl;Lg;ghl;L mikg;ig ikag;gLj;j.
6. epWtg;gl;l juq;fspypUe;J tpyfy;fisj; jpUj;Jjy;.
7. epWtdj;jpy; cs;s gy;NtW egu;fspd; nghWg;ig epu;zapj;jy;
gl;n[l; fl;Lg;ghl;bd; mj;jpahtrpaq;fs;: ntw;wpfukhf nray;gLj;j

gl;n[l; fl;Lg;ghl;L Kiwf;F Njitahd rpy gbfs; cs;sd.
,it gpd;tUkhW:
1. gl;n[l; fl;Lg;ghl;Lf;fhd mikg;G
2. gl;n[l; ikaq;fs;
4. gl;n[l; mjpfhup
5. gl;n[l; FO
6. gl;n[l; fhyk;
7. Kf;fpa fhuzp jPu;khdpj;jy;.
1. gl;n[l; fl;Lg;ghl;Lf;fhd mikg;G:

tuT nryTj; jpl;lq;fis ntw;wpfukhf jahupj;jy;> guhkupj;jy;
kw;Wk; epu;tfpf;f rupahd mikg;G mtrpak;. xU gl;n[l; FO
mikf;fg;gLfpwJ> ,jpy; gy;NtW Jiwfspd; Jiwj; jiytu;fs;
cs;sdu;. midj;J nray;ghl;Lj; jiytu;fSk; me;je;j Jiwrhu;
tuT nryTj; jpl;lq;fis Kiwahf nray;gLj;Jtij cWjp
nra;Ak; nghWg;ig xg;gilj;Js;sdu;.
jiyik epu;thfp vd;gJ gl;n[l; Kiwapd; xl;Lnkhj;j
nghWg;ghsuhFk;. ajhu;j;jkhd tuT nryTj; jpl;lq;fisj;
jahupg;gjw;fhd xU gl;n[l; FOit mtu; mikf;fpwhu; gl;n[l;
mjpfhup vd;gJ gy;NtW Jiwfspd; tuT nryTj; jpl;lq;fis
xUq;fpizf;Fk; gl;n[l; FOtpd; fd;tPdu; Mthu;. gy;NtW
580
Jiwfspd; Nkyhsu;fs; jq;fs; Jiw tuT nryTj; jpl;lq;fSf;F
nghWg;ghsu;fshf Mf;fg;gl;Ls;sdu;.
2. gl;n[l; ikaq;fs;:
gl;n[l; ikak; vd;gJ gl;n[l; jahupf;fg;gLk; mikg;gpd; xU

gFjpahFk;. xU gl;n[l; ikak; xU Jiw> xU Jiwapd; gpupT
my;yJ Jiwapd; NtW ve;j gFjpahf ,Uf;fyhk;. mikg;gpd;
midj;J gFjpfisAk; cs;slf;Ftjw;F gl;n[l; ikaq;fis
epWTtJ mtrpak;. nryT fl;Lg;ghl;L Nehf;fq;fSf;fhf gl;n[l;
ikaq;fSk; mtrpak;. ntt;NtW ikaq;fs; epWtg;gLk;NghJ
mikg;gpd; ntt;NtW gFjpfspd; kjpg;gPl;L nray;jpwd; vspjhdJ.
3. gl;n[l; ifNaL:
gl;n[l; ifNaL vd;gJ xU MtzkhFk;> ,J flikfisAk;

gl;n[l;LfSld; njhlu;Gila gy;NtW epu;thfpfspd;
nghWg;GfisAk; tpsf;FfpwJ. ,J gy;NtW
nray;ghl;lhsu;fspilNaahd cwitf; Fwpg;gpLfpwJ.
4. gl;n[l; mjpfhup:
mikg;gpd; cr;rpapy; ,Uf;Fk; jiyik epu;thfp> xUtiu gl;n[l;

mjpfhupahf epakpf;fpwhu;. R+o;epiyfs; Njitg;gl;lhy;> ntt;NtW
nray;ghl;Lj; jiytu;fshy; jahupf;fg;gl;l tuT nryTj;
jpl;lq;fis Muha;tjw;Fk; mtw;wpy; khw;wq;fisr; nra;tjw;Fk;
gl;n[l; mjpfhupf;F mjpfhuk; cz;L. gy;NtW Jiwfspd;
cz;ikahd nray;jpwd; gl;n[l; mjpfhupf;F njuptpf;fg;gLfpwJ.
mtu; tuT nryTj; jpl;lq;fspy; cs;s tpyfy;fisAk;
cz;ikahd nray;jpwidAk; jPu;khdpf;fpwhu; kw;Wk; FiwghLfis
rupnra;a Njitahd eltbf;iffis vLf;fpwhu;>
gl;n[l; fl;Lg;ghl;bd; tuk;Gfs;: LIMITATIONS OF BUDGETORY

CONTROL
gl;n[l; fl;Lg;ghl;bd; gy ey;y Gs;spfs; ,Ue;jNghjpYk;> ,e;j
mikg;gpd; rpy tuk;Gfs; cs;sd. rpy tuk;Gfs; gpd;tUkhW
tpthjpf;fg;gLfpd;wd:
1. epr;rakw;w vjpu;fhyk;:
vjpu;fhy fhyj;jpw;F tuT nryTj; jpl;lq;fs; jahupf;fg;gLfpd;wd.
vjpu;fhyj;jpw;fhd rpwe;j kjpg;gPLfs; ,Ue;jNghjpYk;> fzpg;Gfs;
vg;NghJk; epiwNtwhky; Nghfyhk;. vjpu;fhyk; vg;NghJNk
epr;rakw;wJ kw;Wk; vjpu;fhyj;jpy; epyTk; vd;W fUjg;gLk;
epiyik khwf;$Lk;. vjpu;fhy epiyikfspd; khw;wk; rpy
581
mDkhdq;fspd; mbg;gilapy; jahupf;fg;gl Ntz;ba tuT
nryTj; jpl;lq;fis rPu;Fiyf;fpwJ. vjpu;fhy epr;rakw;w
jd;ikfs; gl;n[l; fl;Lg;ghl;L Kiwapd; gad;ghl;ilf;
Fiwf;fpd;wd.
2. gl;n[l; jpUj;jk; Njit:

rpy epge;jidfs; NkNyhq;Fk; vd;w mDkhdq;fspd; mbg;gilapy;
tuT nryTj; jpl;lq;fs; jahupf;fg;gLfpd;wd. vjpu;fhy epr;rakw;w
jd;ik fhuzkhf> tuT nryTj; jpl;l ,yf;Ffisj;
jpUj;Jtjw;F mtrpakhd epiyikfs; epythJ. ,yf;Ffis
mbf;fb jpUj;JtJ tuT nryTj; jpl;lq;fspd; kjpg;igf;
Fiwf;Fk; kw;Wk; jpUj;jq;fspy; ngUk; nryTfSk; mlq;Fk;.
3. jpwikahd egu;fis Cf;fg;gLj;Jq;fs;:

gl;n[l; fl;Lg;ghl;L Kiwapd; fPo; epWtdj;jpy; cs;s xt;nthU
egUf;Fk; ,yf;Ffs; toq;fg;gLfpd;wd. kf;fspd; nghJthd
Nghf;F ,yf;Ffis kl;LNk miltJjhd;. ,yf;Ffis kPwf;$ba
rpy jpwikahd egu;fs; ,Uf;fyhk;> Mdhy; ,yf;Ffis
miltjd; %yk; mtu;fs; jpUg;jp milthu;fs;. vdNt
gl;n[l;Lfs; epu;thf Kd;Kaw;rpfSf;F jilfshf
nray;glf;$Lk;.
4. xUq;fpizg;gpd; rpf;fy;:
gl;n[l; fl;Lg;ghl;bd; ntw;wp ntt;NtW Jiwfs; kj;jpapy;
xUq;fpizg;igg; nghWj;jJ. xU Jiwapd; nray;jpwd; kw;w
Jiwfspd; KbTfis ghjpf;fpwJ. xUq;fpizg;G rpf;fiy
rkhspf;f xU gl;n[l; mjpfhup Njit. xt;nthU ftiyAk; xU
gl;n[l; mjpfhupia epakpf;f KbahJ. ntt;NtW JiwfspilNa
xUq;fpizg;G ,y;yhjjhy; Nkhrkhd nray;jpwd; Vw;gLfpwJ.
5. ntt;NtW Jiwfspy; Nkhjy;:

gl;n[l; fl;Lg;ghL nray;ghl;L JiwfspilNa Nkhjy;fSf;F
toptFf;Fk;. xt;nthU Jiwj; jiytUk; tzpf ,yf;ifg; gw;wp
rpe;jpf;fhky; jdJ Jiw ,yf;FfSf;fhf ftiyg;gLfpwhu;.
xt;nthU JiwAk; mjpfgl;r epjp xJf;fPl;ilg; ngw
Kaw;rpf;fpwJ> ,J gy;NtW JiwfspilNa Nkhjiy vOg;GfpwJ.
6. rpwe;j epu;thfj;jpd; Mjuitg; nghWj;jJ:

gl;n[l; fl;Lg;ghl;L mikg;G cau; epu;thfj;jpd; Mjuitg;
nghWj;jJ. ,e;j mikg;gpd; ntw;wpf;F epu;thfk; cw;rhfkhf
,Uf;f Ntz;Lk;> mjw;fhd KO MjuitAk; toq;f Ntz;Lk;.
ve;j Neuj;jpYk; cau; epu;thfj;jpd; Mjutpd; gw;whf;Fiw
,Ue;jhy;> ,e;j mikg;G rupe;JtpLk;.
582
%XGJHWDU\FRQWURODVDPDQDJHPHQWWRRO
ve;jnthU epWtdj;jpYk; epu;thf fl;Lg;ghl;bd; Kf;fpa fUtpahf
gl;n[l; fl;Lg;ghL cs;sJ. gl;n[l; fl;Lg;ghL gy;NtW jdpegu;fs;
kw;Wk; Jiwfspd; nray;jpwid gy;NtW tuT nryTj;
jpl;lq;fspy; epu;zapf;fg;gl;l Kd;dNu epu;zapf;fg;gl;l juq;fSld;
xg;gpl;Lg; ghu;f;f cjTfpwJ.
Nkyhz;ik eltbf;if kw;Wk; nryTf; fl;Lg;ghL

Nkyhz;ik fzf;fpay; tbtj;jpy; jfty;fisj; jahupg;gJ Neuk;
kw;Wk; Kaw;rpapd; mbg;gilapy; tpiy mjpfk;. xUKiw
jahupf;fg;gl;l jfty;fs; gaDs;s gad;ghl;by;
itf;fg;glhtpl;lhy; mJ kpfTk; tPzhfptpLk;. gaDs;s nryT
fl;Lg;ghl;L Kiwf;F Ie;J ghfq;fs; cs;sd. mitahtd:
m) gl;n[l;Lfis jahupj;jy;
M) rk;ge;jg;gl;l midtUlDk; gl;n[l;Lfisj; njhlu;Gnfhs;tJ

kw;Wk; xg;Gf;nfhs;tJ
c) midj;J cz;ikahd nryTfisAk; gjpT nra;Ak; xU

fzf;fpay; Kiwik.
cz;ikahd nryTfis tuT nryTj; jpl;lq;fSld; xg;gpLk;

mwpf;iffisj; jahupj;jy;> VNjDk; khWghLfisf; fhz;gpj;jy;
kw;Wk; mtw;Wf;fhd fhuzq;fis ntspg;gLj;Jjy; kw;Wk;
NkNy cs;s ,y; cs;s khWghLfspd; gFg;gha;tpd; mbg;gilapy;

ve;jnthU nghUj;jkhd eltbf;ifAk; vLg;gJ.
xU Fwpg;gplj;jf;f khWghL ntspg;gLk; NghJ vLf;ff;$ba nray;

(fs;) khWghl;bd; jd;ikiag; nghWj;jJ. rpy khWghLfs; xU
Fwpg;gpl;l Jiwf;F milahsk; fhzg;glyhk;> NkYk; rupahd
eltbf;if vLg;gJ me;jj; Jiwapd; fl;Lg;ghl;bw;Fs; cs;sJ.
gpw khWghLfs; fl;Lg;gLj;j kpfTk; fbdk;> rpy Neuq;fspy;
rhj;jpakw;wJ vd;W ep&gpf;ff;$Lk;. ntspg;gLj;jg;gl;l khWghLfs;
tuyhw;W uPjpahdit. fle;j khjk; my;yJ filrp fhyhz;by;
vd;d ele;jJ vd;gij mit fhl;Lfpd;wd> ve;jnthU
gFg;gha;Tk; tpthjKk; mij khw;w KbahJ. ,Ug;gpDk;> vjpu;fhy
fhyq;fspy; epu;thf eltbf;iffis ghjpf;f mit
gad;gLj;jg;glyhk;.
583
gl;n[l; jahupg;G
Kjyhtjhf> Kjd;ik gl;n[l; fhuzpia jPu;khdpf;fTk;. ,J

Kf;fpa gl;n[l; fhuzp my;yJ tuk;Gf;Fl;gl;l gl;n[l; fhuzp
vd;Wk; miof;fg;gLfpwJ> NkYk; ,J xU epWtdj;jpd;
nray;ghLfis kl;Lg;gLj;Jk; fhuzpahFk;. ,J ntspaPl;ilf;
fl;Lg;gLj;JfpwJ> v.fh. tpw;gid> nghUs; my;yJ ciog;G.
a) tpw;gid gl;n[l;: ,J xU ajhu;j;jkhd tpw;gid

Kd;dwptpg;ig cs;slf;fpaJ. ,J xt;nthU jahupg;gpd;
myFfspYk; tpw;gid kjpg;gpYk; jahupf;fg;gLfpwJ. tpw;gid
Kd;fzpg;G Kiwfs; gpd;tUkhW:
tpw;gid fUj;Jf;fs;
•re;ij Muha;r;rp
• Gs;sptptu Kiwfs; (njhlu;G gFg;gha;T kw;Wk; Nghf;Ffspd;
Ma;T)
• fzpj khjpupfs;. ,e;j El;gq;fisg; gad;gLj;Jtjpy; fUj;jpy;
nfhs;Sq;fs;: epWtdj;jpd; tpiyf; nfhs;if >nghJ nghUshjhu
kw;Wk; murpay; epiyikfs;> kf;fs;njhifapy; khw;wq;fs;
• Nghl;b
• Efu;Nthupd; tUkhdk; kw;Wk; Rit
• tpsk;guk; kw;Wk; gpw tpw;gid Nkk;ghl;L El;gq;fs;> tpw;gid
Nritf;Fg; gpwF fld; tpjpKiwfs; toq;fg;gLfpd;wd.
gl;n[l;bd; tifg;ghL: classification of budget
gl;n[l; nray;ghl;bd; msT epWtdj;jpw;F epWtdk; khWgLk;.

Rpwpajhf epWtdk; xU tpw;gid Kd;dwptpg;G> cw;gj;jp gl;n[l;
my;yJ gzk; ,Uf;fyhk;
gl;n[l;. ngupa epWtdq;fs; nghJthf Kjd;ik gl;n[l;ilj;
jahupf;fpd;wd. gl;n[l;Lfs; ,Uf;fyhk; ntt;NtW
fz;Nzhl;lq;fspypUe;J ntt;NtW topfspy;
tifg;gLj;jg;gl;Ls;sJ. gpd;tUk; tifg;ghl;bw;fhd Kf;fpakhd
mbg;gil
nghUl;fs; gl;n[l;:
,e;j gl;n[l; cw;gj;jp gl;n[l;Lld; xUq;fpize;J

jahupf;fg;gl;Ls;sJ. nghUl;fs; gl;n[l; jahupg;gJ njhlu;r;rpahd>
jilaw;w cw;gj;jpia miltjw;F gaDs;sjhfTk; cjtpahfTk;
,Uf;Fk;> Vnddpy; rupahd Neuj;jpy; nghUl;fs; fpilf;fhjJ
cw;gj;jpia ghjpf;Fk;. nghUs; gl;n[l; ,uz;L gFjpfisf;
nfhz;Ls;sJ> xd;W Efu;T gl;n[l; kw;Wk; kw;nwhd;W nghUl;fs;
584
thq;Fk; gl;n[l;. nghUs; Efu;T gl;n[l; cw;gj;jp gl;n[l;bd;
mbg;gilapy; jahupf;fg;gLfpwJ.
nghUl;fs; thq;Fk; gl;n[l; nghUs; Efu;T gl;n[l;bd;

mbg;gilapy; jahupf;fg;gLfpwJ. ,J nghUl;fspd; njhlf;fg; gq;F
kw;Wk; tpUk;gj;jf;f epiwTg; gq;FfisAk; fzf;fpy;
vLj;Jf;nfhs;fpwJ.
tpw;gid gl;n[l;: sales budget

tpw;gid tuTnryTj; jpl;lk; nkhj;jkhf kjpg;gplg;gLk; xU
kjpg;gPlhFk;. epjp my;yJ msT tpjpKiwfs;. ,J nghJthf
mbg;gilfis cUthf;FfpwJ kw;w midj;J tuT nryTj;
jpl;lq;fSk; fl;lg;gl;Ls;sd. eilKiwapy;> msT gl;n[l;
Kjypy; jahupf;fg;gLfpwJ> gpd;du; mJ nghUshjhukhf
nkhopngau;f;fg;gLfpwJ tpjpKiw. tpw;gid gl;n[l;ilj;
jahupf;Fk;NghJ> msT gl;n[l;
nghJthf gl;n[l; fl;Lg;ghl;bd; nray;ghl;bd; njhlf;f Gs;sp

Vnddpy; tpw;gid Kf;fpa gl;n[l; fhuzpahf khWk;. Kd;dwptpg;G
tpw;gidahdJ gpd;tUtdthFk;: gh];lhny];Nlhtpd; Ma;T
l;nuz;l;rpd; khu;f;nfl;ilj; jPu;khdpf;fpwJ. epWtdj;jpd;
tpw;gidahsu; gy;NtW re;ijfshy; kjpg;gplg;gl;lJ jahupg;Gfs;.
tzpff; nfhs;if kw;Wk; Kiw khw;wq;fs;. murhq;f nfhs;if>
fl;Lg;ghLfs;> tpjpfs; kw;Wk; topfhl;Ljy;fs; Nghd;wit.
rhj;jpakhd re;ij kw;Wk; nghUs; kw;Wk; toq;fy; fpilf;Fk;.
cw;gj;jp gl;n[l;: production budget

cw;gj;jp gl;n[l; mbg;gilapy; jahupf;fg;gLfpwJ gl;n[l;
fhyj;jpw;fhd kjpg;gPL. nghJthf> cw;gj;jp gl;n[l; tpw;gid
gl;n[l;il mbg;gilahff; nfhz;lJ. jahupf;Fk; Neuj;jpy;
gl;n[l;> cw;gj;jp Nkyhsu; cly; trjpfis fUj;jpy; nfhs;thu;
Miy> kpd;rhuk;> njhopw;rhiy ,lk;> nghUl;fs; kw;Wk; ciog;G
Nghd;wit fpilf;fpd;wd fhyk;. cw;gj;jp gl;n[l; jahupg;G
jpl;lj;ij jpl;lkpLfpwJ tpw;gid ,yf;if milfpwJ. gl;n[l;
mbg;gilapy; ntspg;gLj;jg;glyhk; msT my;yJ ,uz;Lk;.
jahupg;Gfis fzf;fpl Ntz;Lk;: cw;gj;jp nra;a Ntz;ba
myFfs; = Kbf;fg;gl;l nghUl;fspd; ,Wjp epiwT + gl;n[l;
tpw;gid - gq;Ffis Klf;fpa nghUl;fs; njhlq;Fjy;.
cw;gj;jp nryT gl;n[l;:

,e;j gl;n[l; cw;gj;jp kjpg;gplg;gl;l nryitf; fhl;LfpwJ.
cw;gj;jp gl;n[l; cw;gj;jpapd; jpwid ep&gpf;fpwJ. ,e;j jpwd;fs;
cw;gj;jp nryT gl;n[l;by; nryT mbg;gilapy; cw;gj;jp
ntspg;gLj;jg;gLfpwJ. nghUs; nryT njhlu;ghf cw;gj;jp nryT
585
tpupthf fhl;lg;gl;Ls;sJ> njhopyhsu; nryT kw;Wk; njhopw;rhiy
Nky;epiy. ,t;thW cw;gj;jp nryT gl;n[l; cw;gj;jp gl;n[l;>
nghUs; nryT gl;n[l;> njhopyhsu; nryT Mfpatw;wpd;
mbg;gilapy; gl;n[l; kw;Wk; njhopw;rhiy Nky;epiy.
gz gl;n[l;: cash budget

gz tuTnryTj; jpl;lk; tzpf kjpg;gplg;gl;l gz tuTfs; kw;Wk;
xU Fwpg;gpl;l fhyg;gFjpapy; ntspr;nry;Yk;. gz tuT nryTj;
jpl;lk; Kjd;ikahdJ Kf;fpakhd kw;Wk; filrpahf
jahupf;fg;gl Ntz;ba xd;W. ,J xU tpupthdJ midtUf;Fk;
gz urPJfspd; jpl;lk; kw;Wk; midtUf;Fk; gzk; nrYj;Jjy;
gl;n[l;bd; NghJ Nehf;fq;fs; kw;Wk; mjd; tpisthf gz
,Ug;G. mJ xU tzpfj;jpd; epjpepiyia fl;Lg;gLj;Jtjw;Fk;
xUq;fpizg;gjw;Fk; topKiw flid cWjp nra;tjw;Fk;>
Kd;dwptpg;gjw;fhd mbg;gilia toq;FfpwJ gzj;jpd; VNjDk;
Fiwghl;il kiwf;f epjp Njit. gz gl;n[l; ,jdhy; xU
tzpfj;jpd; epjp epu;thfj;jpy; Kf;fpa gq;F tfpf;fpwJ
Nkw;nfhs;sg;gl;l. gz gl;n[l; vjpu;fhyj;ij jPu;khdpf;f
epu;thfj;jpw;F cjTfpwJ epWtdj;jpd; gzg;Gof;f Njitfs;>
me;j tzpfj;jpw;fhd Kd;fzpg;G Njitfs;> gzj;jpd; kPJ
fl;Lg;ghl;ilf; nfhz;bUj;jy;. vdNt> gz tuT nryT jpl;lk;
xU Kf;fpa gq;F tfpf;fpwJ xU tzpf epWtdj;jpd; epjp
epu;thfj;jpy; gq;F
வரங் கள் ஜனவரி ப் ரவரி மார்ச ்

ஆரம் ப இ ப்
ேசர்: ர கள் :
பண ற் பைன
கடனாளிகளிட ந்
ர
வட் மற் ம்
நிைலயான ெசாத் களின்
ற் பைன
த களின் ற் பைன
வங் கடன்
பங் ப ர் கடன்
வழங் கல்
மற் றைவகள்
ெமாத்த ர கள் (ஏ) -
586
ெகா ப்பன கள்
- -
பண ெகாள் தல்

கடனளிப்பவர்க க்
- -
பணம் ெச த் தல்

சம் பளம் & ஊ யம்

- -

நிர்வாக ெசல கள்
- -

ெசல கைள ற் பைன
ெசய் தல் -
-
ெச த்த ேவண் ய

- -
நிைலயான
ெசாத் க்கைள வாங் வ

கடைன ப் ச் -
ெச த் தல் -

கட்டணம் ெச த் தல்
- -
ெமாத்த ெகா ப்பன கள்
( )
- -

நிைற இ ப் (A - B)

gl;n[l;ilj; jahupg;gjw;fhd gbfs;

• gl;n[l; mDkhdq;fisg; GJg;gpf;fTk;.
• rpf;fy;fis kjpg;gha;T nra;aTk;.
• fpilf;Fk; epjp.
587
• gb nryT Gs;spfs;. ...
• gl;n[l; njhFg;ig cUthf;fTk;.
• gl;n[l; njhFg;G toq;fTk;.
• tUtha; Kd;dwptpg;igg; ngWq;fs;. ...
• Jiw tuT nryTj; jpl;lq;fisg; ngWq;fs;.
The final or Master Budget

Kjd;ik gl;n[l; vd;gJ xU nray;ghl;L gl;n[l;lhFk;> ,J
midj;J nray;ghLfisAk; xUq;fpizf;fpwJ tuT nryTj;
jpl;lq;fs; kw;Wk; mJ ,Wjpapy; epjpepiy mwpf;iffspd;
tbtj;ij vLf;ff;$Lk; gl;n[l; fhyk;. ,J ,af;f gl;n[l;
vd;Wk; miof;fg;gLfpwJ. mJ jOTfpwJ ,af;f KbTfs; kw;Wk;
epjp KbTfs; ,uz;bd; jhf;fk;. mJ vy;yhtw;wpw;Fk; Nkyhf
nray;ghl;bw;F Njitahd jpl;lj;ij toq;Fjy; tpupthd
gl;n[l;Lfs; Kbf;fg;gl;Ls;sd. xU Kjd;ik gl;n[l; xU
MfpwJ njhopy;Jiwapd; nray;ghLfSf;fhd Kjd;ik Mtzk;
mJ cs;slf;fpa fhyk;. cz;ikapy;> tuT nryTj; jpl;lq;fis
gy Kiw jpUj;j Ntz;Lk; RUf;f gl;n[l;lhy; ntspg;gLj;jg;gl;l
epiy Vw;Wf;nfhs;sg;gLtjw;F Kd;G. Kjd;ik gl;n[l; vd;gJ
tUlhe;jpu ,yhgj; jpl;lkhFk;> ,J cilf;fg;glyhk; khjq;fs;
my;yJ fhyhz;Lfs;.
,jd; tpisthf gl;n[l;Lf;fhd xU epWtdj;jpd; ,af;ff;

nfhs;ifapd; mwpf;if fhyk;> kw;Wk; gl;n[l; fhyj;jpw;fhd
gl;n[l; nra;ag;gl;l ,yhg el;l fzf;F kw;Wk; m ,Ug;Gepiy
fhyk; KbtilfpwJ.
Kjd;ik gl;n[l;bd; rpwg;Gfs;: Fwpg;gpl;l tbtj;jpy; cs;s

midj;J nray;ghl;L tuT nryTj; jpl;lq;fspd; kjpg;gha;T xU
mwpf;ifapy; fpilf;fpwJ. ,J epWtdj;jpd; nkhj;j yhg epiyia
Kd;itf;fpwJ gl;n[l;.•,J Kd;dwptpg;G ,Ug;G njhlu;ghd
jfty;fisAk; nfhz;Ls;sJ jhs;. • ,J midj;J nray;ghl;L
tuT nryTj; jpl;lq;fspd; jFjpiaAk; Muha;fpwJ
gl;n[l; mwpf;iffs;: budget report

gl;n[l;ilf; fz;lwptJ gadpy;iy> xU epiyahd cz;ikahd
kw;Wk; kjpg;gPl;ilf; fhl;Lk; gl;n[l; mwpf;iffspd; Xl;lk; gl;n[l;
Gs;sptptuq;fs;. xt;nthU KiwapYk; tof;fkhd ,ilntspapy;
,J jahupf;fg;gLk; cz;ikahd kw;Wk; tpj;jpahrj;jpd;
KbTfisf; fhl;Lk; khjk; gl;n[l; vz;zpf;if. me;j
mwpf;ifapy; g;uPnga;l; nra;ag;gLk; mit khWghLfSf;fhd
nghWg;ig epWTfpd;wd. mwpf;if $l khWghLfs; rhjfkhdjh
588
,y;iyah vd;gij ntspg;gLj;jTk; fl;Lg;gLj;j Kbahjit.
gl;n[l; mwpf;ifapd; cs;slf;fq;fs; mjw;Nfw;g khWgLk;
epu;thf epiy Njit. mwpf;iffs; mt;thW jahupf;fg;gLfpd;wd
rk;ge;jg;gl;l Nkyhsu; Neubahf toq;fg;gLtjpy; mf;fiw
nfhz;ltu; tpupthd jftYld;. epiy mjpfkhf tsu> msT
mwpf;ifapd; ftNu[; ,Ue;jhYk; tptuk; FiwthfpwJ
mfyg;gLj;J.
gl;n[l; mwpf;ifapd; mj;jpahtrpaq;fs;:

jahupf;Fk; NghJ gpd;tUk; mj;jpahtrpakhd ghu;it itf;fg;gLk;
gl;n[l; mwpf;iffs;:
1. gl;n[l; mwpf;if vspikahdJ> nghUj;jkhdJ
rk;ge;jg;gl;l egu;.
2.mwpf;iffs; rupahd Neuj;jpy; toq;fg;gLk; .
3 mwpf;iffs; Jy;ypakhf ,Uf;Fk;.Mdhy;> mjd; Jy;ypak;
,Uf;ff;$lhJ njsptpd; nryT.
4. tpyf;F vd;w nfhs;if rhj;jpakhd ,lq;fspy; gad;gLj;jg;gl
Ntz;Lk;.
5. ,d; gb Njitahd jfty;fis kl;LNk nfhz;bUf;f Ntz;Lk;
rk;ge;jg;gl;l egupd; Njit.
tpw;gid gl;n[l;: gl;n[l;Lfis jahupj;jy;

tpw;gid tuT nryTj; jpl;lk; kw;w tuT nryTj; jpl;lq;fisj;
jahupg;gjw;fhd mbg;gilahFk;. ,J Kd;dwptpg;G gl;n[l;
fhyj;jpy; mila Ntz;ba tpw;gid. tpw;gid Nkyhsu; Neubahf
,Uf;fpwhu; ,e;j gl;n[l;il jahupg;gjw;F nghWg;G. gpd;tUk;
fhuzpfs; vLj;Jf; nfhs;sg;gLfpd;wd fUj;jpy;:
a. fle;j tpw;gid Gs;sptptuq;fs; kw;Wk; Nghf;F
b. tpw;gidahsu;fspd; kjpg;gPLfs;
c. jhtu jpwd;
d. nghJ tu;jj ; f epiy
e. ifapy; Mu;lu;fs;
f. Kd;nkhopag;gl;l tpupthf;fk;
g. gUtfhy Vw;w ,wf;fq;fs;
h. re;ij Njit ehd;. %yg;nghUl;fs; kw;Wk; gpw nghUl;fspd;
fpilf;Fk; jd;ik
j. epjp epiy
k. Nghl;bapd; jd;ik
l. tpepNahf nryT
murhq;f fl;Lg;ghLfs; kw;Wk; xOq;FKiwfs;
m. murpay; epiyik.
589
n. uhay; ,z;l];l;uP]; jdJ tUlhe;jpu tpw;gid fzpg;ig
vjpu;ghu;j;J jahupj;Js;sJ mLj;j Mz;L & .30>00>000
tpw;gidia milayhk;. fl;Lg;ghl;lhsu; gw;wp epr;rakw;wtu;
khje;NjhWk; vjpu;ghu;f;fg;gLk; tpw;gidapd; Kiw kw;Wk;
tpw;gidapd; khjhe;jpu gl;n[l;ilj; jahupf;Fk;gb Nfl;fpwJ.
Mz;L njhlu;ghd gpd;tUk; tpw;gid juT> mjhtJ xU rhjhuz
Mz;bd; gpujpepjpahf fUjg;gLfpwJ:
மாத ற் பைன ( .) மாத ற் பைன ( .)
ஜனவரி 1,10,000 ஜ ைல 2,60,000

ப்ரவரி 1,15,000 ஆகஸ்ட் 3,30,000
மார்ச் 1,00,000 ெசப்டம் பர் 3,40,000
ஏப்ரல் 1,40,000 அக்ேடாபர் 3,50,000
ேம 1,80,000 நவம் பர் 2,00,000
ஜ ன் 2,25,000 சம் பர் 1,50,000
ப ல் :
ற் பைன பட்ெஜட்
மாத ற் பைன (ெகா க்கப்பட்ட) ெகா க்கப்பட்ட பண ற் பைன
தத் ன் அ ப்பைட ல் ற் பைன ம ப்
ஜனவரி 1,10,000 (1,10,000 / 25,00,000) x 30,00,000 = 1,32,000

ப்ரவரி 1,15,000 (1,15,000 / 25,00,000) x 30,00,000 = 1,38,000
மார்ச் 1,00,000 (1,00,000 / 25,00,000) x 30,00,000 = 1,20,000
ஏப்ரல் 1,40,000 (1,40,000 / 25,00,000) x 30,00,000 = 1,68,000
ேம 1,80,000 (1,80,000 / 25,00,000) x 30,00,000 = 2,16,000
ஜ ன் 2,25,000 (2,25,000 / 25,00,000) x 30,00,000 = 2,70,000
ஜ ைல 2,60,000 (2,60,000 / 25,00,000) x 30,00,000 = 3,12,000
ஆகஸ்ட் 3,30,000 (3,30,000 / 25,00,000) x 30,00,000 = 3,96,000
ெசப்டம் பர் 3,40,000 (3,40,000 / 25,00,000) x 30,00,000 = 4,08,000
அக்ேடாபர் 3,50,000 (3,50,000 / 25,00,000) x 30,00,000 = 4,20,000
நவம் பர் 2,00,000 (2,00,000 / 25,00,000) x 30,00,000 = 2,40,000
சம் பர் 1,50,000 (1,50,000 / 25,00,000) x 30,00,000 = 1,80,000
ெமாத்தம் 25,00,000 30,00,000
590
Maheshwari, S.N., Suneel K. and Sharad K. 2017. Advanced Accountancy, Vol I. New
Delhi: Vikas Publishing House.
Maheshwari, S.N., Suneel K. and Sharad K. 2018. An Introduction to Accountancy,
12th edition. New Delhi: Vikas Publishing House.
Jain, S.P. and Narang, K.L. 2001. Advanced Accountancy. New Delhi: Kalyani
Publishers.
Ahmed, N. 2008. Financial Accounting. New Delhi: Atlantic Publishers and
Distributors Pvt. Ltd.
591
myF – 14
%yjd jpl;lkply;
fl;likg;G
14.0 mwpKfk;
14.1 Nehf;fq;fs;
14.2 %yjd jplkplypd; mbg;gil fUj;Jfs;
14.2.1 %yjd jplkplypd; fUj;J
14.2.2 %yjd jplkplypd; Kf;fpaj;Jtk;
14.2.3 %yjd KjyPl;L KbTfspd; tiffs;
14.2.4 %yjd KjyPl;L KbTfis ghjpf;Fk;
fhuzpfs;
14.3 %yjd nryTfis kjpg;gpLjy; kw;Wk; gFj;jwpjypd;
Kiwfs;
14.3.1 KjyPl;bid jpUk;gg; ngwg;gLk; fhyk;
14.3.2 nuhf;f cs;sPL js;Sgb Kiw my;yJ fhy
rhpf;fl;ly; Kiw
14.4 %yjd gFj;jwpjy;
14.6 RUf;fk;

14.9 NkYk; gbf;f
%yjd jpl;lkply;
14.0. mwpKfk;
%yjdk; vd;w nrhy; xU epWtdj;jpd; epWtdj;jpd; nkhj;j
KjyPL> cWjpahd kw;Wk; njsptw;w nrhj;Jf;fisf; Fwpf;fpwJ.
"Nuhyz;l; kw;Wk; tpy;ypak;" MfpNahuhy; tiuaWf;fg;gl;l gl;n[l;
,J tuT nryTj; jpl;lq;fis cUthf;Fk; fiy vd;W $wyhk;.
gl;n[l;Lfs; vd;gJ xU jpl;lj;jpd; ePy mr;R kw;Wk; msT kw;Wk;
gof;ftof;fq;fspy; ntspg;gLj;jg;gLk; nrayhFk;.
592
%yjd nrytpdq;fSf;fhd vLj;Jf;fhl;Lfs;:
1. epyk; kw;Wk; fl;blk;> Miy kw;Wk; ,ae;jpuq;fs;> ey;y

tpUg;gk; Nghd;w epiyahd nrhj;Jf;fis thq;FtJ.
2. epiyahd nrhj;JfSf;F $Ljyhf> tpupthf;fk;> Nkk;ghL

kw;Wk; khw;wk; njhlu;ghd nryT.
3. epiyahd nrhj;Jf;fis khw;WtJ.
4. Muha;r;rp kw;Wk; Nkk;ghl;L jpl;lk;
tiuaiwfs;
rhu;y]; b. `;Nuhq;fpuPdpd; tiuaiwapd;gb> “%yjd tuT nryTj;

jpl;lk; vd;gJ Kd;nkhopag;gl;l %yjdj;ij cUthf;Ftjw;Fk;
epjpaspg;gjw;Fk; xU ePz;lfhy jpl;lkhFk;.
[p.rp.apd; tiuaiwapd;gb. gpypg;ghNlh];> “%yjd tuTnryTj;

jpl;lk;> fpilf;ff;$ba tha;g;GfSf;fpilapy; epWtdq;fspd; epjp
Mjhuq;fis xJf;Ftjpy; mf;fiw nfhz;Ls;sJ. KjyPl;L
tha;g;Gfis fUj;jpy; nfhs;tJ> xU jpl;lj;jpypUe;J
vjpu;ghu;f;fg;gLk; vjpu;fhy tUthia xU jpl;lj;jpypUe;J cldb
kw;Wk; mLj;jLj;j tUkhdq;fSld; xg;gpLtij cs;slf;FfpwJ>
cldb kw;Wk; mLj;jLj;j nrytpdq;fSld; ”
upr;ru;l; kw;Wk; gRik rl;lj;jpd; tiuaiwapd;gb> "%yjd gl;n[l;

ePz;l fhy tUthAld; cs;sPLfisg; ngWfpwJ".
ypupr;rpd; tiuaiwapd;gb> “mf;fiwapd; ePz;lfhy ,yhgj;ij

mjpfupf;Fk; Nehf;fj;jpw;fhf fpilf;ff;$ba %yjdj;jpd;
tsu;r;rpiaj; jpl;lkpLtjpy; %yjd gl;n[l; cs;sJ”.
xU epWtdj;jpd; gw;whf;Fiw epjp Mjhuq;fs; fpilf;ff;$ba

tha;g;Gfisg; gad;gLj;Jfpd;wd vd;gJ Nkw;fz;l tiuaiwfspy;
njspthf tpsf;fg;gl;Ls;sJ. epWtdj;jpd; xl;Lnkhj;j Nehf;fq;fs;
,yhgq;fis mjpfg;gLj;JtJk; nryTr; nryitf; Fiwg;gJk;
MFk;.
14.1. %yjd gl;n[l;bd; Nehf;fq;fs;

%yjd gl;n[l;bd; Nehf;fq;fs; gpd;tUkhW.
1. ,yhgfukhd %yjd nryitf; fz;Lgpbf;f.
593
2. ,Uf;Fk; epiyahd nrhj;Jf;fis khw;WtJ Ke;ijaij tpl
mjpf tUkhdj;ij mspf;fpwjh vd;gij mwpa.
3. xU Fwpg;gpl;l jpl;lk; Nju;e;njLf;fg;gl Ntz;Lkh ,y;iyah

vd;gij jPu;khdpf;f.
4. %yjdr; nryTf;Fj; Njitahd epjp msitf; fz;lwpjy;.
5. %yjd nrytpdq;fSf;fhd gy;NtW epjp Mjhuq;fis kjpg;gPL

nra;jy;.
6. ve;j jpl;lj;jpd; rpwe;jJ vd;gij jPu;khdpf;f xt;nthU

jpl;lj;jpd; jFjpiaAk; kjpg;gPL nra;jy; .
Limitations of Capital Budgeting

(%yjd gl;n[l;bd; tuk;Gfs;)
gpd;tUgit %yjd gl;n[l;bd; tuk;Gfs;.
1. jpl;lj;jpd; nghUshjhu tho;f;if kw;Wk; tUlhe;jpu gz
tuTfs; xU kjpg;gPL kl;LNk. jpl;lj;jpd; cz;ikahd nghUshjhu
tho;f;if mjpfupj;jJ my;yJ Fiwf;fg;gLfpwJ. mNjNghy;>
cz;ikahd tUlhe;jpu gz tuTfs; kjpg;gPl;il tpl
mjpfkhfNth my;yJ FiwthfNth ,Uf;fyhk;. vdNt> %yjdr;
nrytpdj;jpd; kPjhd fl;Lg;ghl;ilg; gad;gLj;j KbahJ.
2. %yjd gl;n[l; El;gj;jpd; gad;ghL fUjg;gLk; gz tuTfs;

kw;Wk; gzg;gupkhw;wq;fis mbg;gilahff; nfhz;lJ. vjpu;fhyk;
epr;rakw;wJ vd;gjhy;> fUjg;gLk; gz tuTfs; kw;Wk;
gzg;gupkhw;wq;fs; cz;ikahf ,Uf;fhJ. vdNt> ,yhgfukhd
jpl;lj;jpd; Nju;T jtwhf ,Uf;fyhk;.
3. %yjd gl;n[l; nray;Kiw jpl;lq;fspd; gy;NtW epjp rhuhj

mk;rq;fis fUj;jpy; nfhs;shJ> mit ntw;wpfukhf kw;Wk;
yhgfukhf nray;gLj;Jtjpy; Kf;fpa gq;F tfpf;fpd;wd. vdNt>
jpl;lj;jpd; cz;ikahd yhgj;ij Kd;dpiyg;gLj;j KbahJ.
14.2.2. IMPORTANCE OF CAPITAL BUDGETING
%yjd gl;n[l;bd; Kf;fpaj;Jtk;
%yjd gl;n[l; KbTfs; Kf;fpakhd kw;Wk; Kf;fpakhd tzpf

KbTfs;> vdNt ,JNghd;w KbTfis vLf;Fk;NghJ kpFe;j
594
ftdk; nrYj;j Ntz;Lk;. gpd;tUk; fhuzq;fshy; ,e;j KbTfs;
Fwpg;gplj;jf;fit:
1. mit epWtdj;jpw;F ePz;lfhy jhf;fq;fisf; nfhz;Ls;sd.

vjpu;fhyj;jpy; epWtdj;jpd; tsu;r;rpapd; tPjk; kw;Wk; jpirapy;
mit jPu;f;fkhd nry;thf;iff; nfhz;Ls;sd.
2. mit mjpf msT epjpfis cs;slf;Ffpd;wd.
3. mit kPs Kbahj KbTfs;. KbTfs; vLf;fg;gl;lTld;

mtw;iw gpd;du; khw;wNth jpUj;jNth KbahJ. Vnddpy; ngupa
nrhj;Jf;fs; thq;fg;gl;lTld; thq;Ftjpy; Vw;gl;l jtW
czug;gl;l gpd; mtw;iw kWtpw;gid nra;tJ fbdk;.
xU jtwhd KbT epWtdj;jpd; ePz;lfhy capu;tho;Tf;F

Mgj;jhdJ.
4. mit vLg;gJ kpfTk; fbdkhd KbTfspy; xd;whFk;> Vnddpy;

mit epr;rakw;w vjpu;fhy epfo;Tfspd; kjpg;gPl;il
mbg;gilahff; nfhz;lit.
%yjd gl;n[l;bd; fUj;J kw;Wk; Kf;fpaj;Jtk;
%yjd gl;n[l; vd;gJ epjpfis mu;g;gzpg;gjw;fhd ePz;l fhy

jpl;lkply; MFk;
epiyahd nrhj;Jf;fs;.,J %yjd nrytpdj;jpd; KO

nray;KiwiaAk; cs;slf;fpaJ ,jpy; mlq;Fk; jpl;lkply;
14.2. (Concept & significance of Capital budgeting )
(i) %yjd nrytpdq;fisj; jpl;lkpLjy;.
(ii) kjpg;gPL
%yjd KjyPl;L jpl;lq;fs; & (iii) %yjd nrytpdq;fisf;
fl;Lg;gLj;Jjy;
Kf;fpaj;Jtk;: %yjd gl;n[l; Kf;fpakhdJ:
(i) ,j;jifa KbT ePz;lfhy tpisitf; nfhz;bUf;fpwJ kw;Wk;

epWtdj;jpd; nryit ghjpf;fpwJ epiyahd nrhj;Jf;fspd;
fzprkhd njhifiar; nra;tjd; %yk; fl;likg;G.
(ii) ,J xU ngupa mstpyhd epiyahd %yjdj;ijf;

Fwpf;fpwJ> ,J tiuaWf;fg;gl;l kw;Wk; nghUs; tpfpjj;jpw;F.
595
(iii) njhopy;El;g mwpit vt;thW Njitg;gLtjhy; mij
cUthf;FtJ vspjy;y.
(iv) epiyahd nrhj;Jf;fspd; ifafg;gLj;jy; kw;Wk; tpupthf;fk;

vjpu;fhy tpw;gid njhlu;ghdJ> ,J vg;NghJk; epr;rakw;wJ.
(v) ,J mjpf Mgj;J kw;Wk; epr;rakw;w jd;ikia

cs;slf;fpaJ.
(vi) xU Kiw vLj;J nray;gLj;jg;gl;l mj;jifa KbT vspjpy;

,Uf;f KbahJ
epWtdj;jpw;F fzprkhd epjp ,og;G ,y;yhky; khw;wg;gl;lJ.
(Need and Importance of Capital Budgeting) %yjd gl;n[l;bd;

Njit kw;Wk; Kf;fpaj;Jtk;
1. kpfg;ngupa KjyPLfs;: Huge investments)
%yjd tuTnryTj; jpl;lj;jpw;F ngUk; KjyPLfs; Njit>

Mdhy; fpilf;ff;$ba epjpfs; FiwthfNt cs;sd> vdNt
jpl;lq;fis KjyPL nra;tjw;F Kd; epWtdk;> jpl;lk; mjd;
%yjd nryitf; fl;Lg;gLj;JfpwJ.
2. ePz;l fhy: Long-term %yjdr; nryT vd;gJ ,aw;ifapy;

ePz;l fhy my;yJ ,aw;ifapy; epue;jukhdJ. vdNt KjyPl;L
Kbtpy; epjp mghaq;fs; mjpfk;. mjpf mghaq;fs; ,Ue;jhy;>
mjw;F %yjd gl;n[l;il ftdkhf jpl;lkpl Ntz;Lk;.
kPsKbahjJ: (Irreversible) %yjd KjyPl;L KbTfs; khw;w

Kbahjit> kPz;Lk; khw;wg;gltpy;iy. epue;ju nrhj;ij
thq;Ftjw;fhd KbT vLf;fg;gl;lTld;> ngUk; ,og;Gfisr;
re;jpf;fhky; me;j nrhj;Jf;fis mg;Gwg;gLj;JtJ kpfTk; fbdk;.
4. ePz;l fhy tpisT: Long-term effect: %yjd gl;n[l;

nryitf; Fiwg;gJ kl;Lky;yhky;> ePz;l fhyj;jpw;F tUthia
mjpfupg;gNjhL kl;Lky;yhky;> mjpf my;yJ mjpf KjyPl;ilj;
jtpu;g;gjd; %yNkh my;yJ KjyPl;bd; fPo; epWtdj;jpd; yhgj;jpy;
Fwpg;gplj;jf;f khw;wq;fisf; nfhz;LtUk;. mjpf KjyPLfs;
nrhj;Jf;fisg; gad;gLj;j Kbahky; NghfpwJ my;yJ epiyahd
nrhj;Jf;fisg; gad;gLj;Jfpd;wd. vdNt KjyPL nra;tjw;F
Kd;> jpl;lj;ij KOikahf jpl;lkpl;L gFg;gha;T nra;a Ntz;Lk;.
14.2.2 %yjd KjyPl;L gFg;gha;tpd; $Wfs; (Elements of Capital

Investment Analysis )
596
KjyPl;L Kbit rupahd gFg;gha;T nra;tJ Kf;fpa mk;rkhFk;.
,j;jifa gFg;gha;T jpl;l nghUshjhu gFg;gha;T kw;Wk; epjp
gFg;gha;tpd; Nfhzq;fspypUe;J ,Uf;f Ntz;Lk;. KjyPl;L
gFg;gha;tpy; rk;ge;jg;gl;l Kf;fpakhd $Wfs; gpd;tUkhW> mit
nghUshjhu kw;Wk; epjp Ma;thsu;fis ftdkhf guprPypf;f
Ntz;Lk;:
1. nkhj;j %yjdj;jpd; msT> epiyahd kw;Wk; jpl;lq;fspy;

KjyPL nra;a Ntiy nra;Ak;. jpl;lq;fspy; KjyPL kw;Wk;
Fiwe;j KjyPL Mfpa ,uz;Lk; jPq;F tpistpf;Fk;.
2. jpl;lj;jpw;F epjpaspg;gjw;fhd nghUj;jkhd Mjhuq;fisj;

Nju;e;njLg;gJ.
3. jpl;lj;jpypUe;J vjpu;fhy gz tuTfis kjpg;gpLjy;.
4. jpl;l tho;ehis jPu;khdpj;jy;. v. jpl;lj;jpd; ];fpuhg; kjpg;G.
5. Miy> ,ae;jpuq;fs; Nghd;wtw;wpd; Nja;khdk; kw;Wk;

Nja;khdj;jpd; tpfpjk;.
6. gzg;Gof;fq;fspd; js;Sgb.
14.2.3. %yjd KjyPl;L jpl;lq;fspd; tiffs; (Types of Capital

Investment Projects)
%yjd KjyPl;bd; Nehf;fq;fs;
xU tzpfj;jpw;F %yjd KjyPLfs; nra;a nghJthf %d;W

Kf;fpa fhuzq;fs; cs;sd:
tpupthf;fj;jpw;fhd $Ljy; %yjd nrhj;Jf;fisg; ngWtjw;F>

tzpfj;ij nray;gLj;Jtjw;F> vLj;Jf;fhl;lhf> myF
cw;gj;jpia mjpfupf;f> Gjpa jahupg;Gfis cUthf;f my;yJ
kjpg;igr; Nru;f;fTk;
nray;jpwid mjpfupf;fTk; nryTfisf; Fiwf;fTk; Gjpa

njhopy;El;gk; my;yJ cgfuzq;fs; my;yJ ,ae;jpuq;fspd;
Kd;Ndw;wq;fisg; gad;gLj;Jjy;
xU Gjpa jahupg;G my;yJ xU Gjpa ,yf;F re;ij> tzpfj;jpd;

jd;ikia khw;wf;$bajhf khw;wf;$Lk;. ,J tzpf epWtdj;jpy;
cau; egu;fshy; mq;fPfupf;fg;gl Ntz;Lk;. xU Gjpa jpl;lj;jpw;F>
xU Gjpa jahupg;G my;yJ xU Gjpa ,yf;F re;ij> xU tpupthd
epjp gFg;gha;T kw;Wk; epWtdj;jpd; ,af;Feu;fs; FOtpd; xg;Gjy;
$l Njitg;gLfpwJ.
597
xU Gjpa jahupg;Gf;fhd vLj;Jf;fhl;L xU Gjpa kUj;Jt
rhjdkhFk;> ,J kUj;Jt rhjdq;fspy; epGzj;Jtk; ngw;w xU
epWtdj;jhy; fUj;jupf;fg;gl;L> Muha;r;rp nra;ag;gl;L
cUthf;fg;gl;lJ. xUNtis ,e;j kUj;Jt rhjdk; epWtdk;
,d;Dk; mila Kbahj ,yf;F re;ijapy; jl;lf;$Lk;.
%yjd KjyPl;L jpl;lq;fspd; tiffs;:
Gjpa jahupg;Gfs; my;yJ Gjpa re;ijfs; (New Products or

New Markets)
xU epWtdj;jpd; tsu;r;rp kw;Wk; tpupthf;fj;jpw;F xU Gjpa
%yjd KjyPl;L jpl;lk; Kf;fpakhdJ. ,J ngUk;ghYk;
nghUshjhuj;jpw;Fk; Kf;fpakhdJ> Vnddpy; ,J ngUk;ghYk;
Muha;r;rp kw;Wk; tsu;r;rpf;F toptFf;fpwJ. ,e;j tif jpl;lk;
vd;gJ xU Gjpa jahupg;G tupirapy; my;yJ xU Gjpa jahupg;G
re;ijapy; tpupthf;fj;jpw;fhd xd;whFk;> ,J ngUk;ghYk; ,yf;F
re;ij vd;W miof;fg;gLfpwJ.
jw;NghJs;s jahupg;Gfs; my;yJ re;ijfspd; tpupthf;fk;

(Expansion of Existing Products or Markets)
jw;NghJs;s jahupg;Gfs; my;yJ ,yf;F re;ijfspd; tpupthf;fk;

vd;gJ tzpfj;jpd; tpupthf;fk; vd;W nghUs;. xU epWtdk; ,e;j
tifahd %yjd gl;n[l; jahupg;ig Nkw;nfhz;lhy;> mtu;fs;
Njitapd; tsu;r;rpia mjpfupg;gij jpwk;gl xg;Gf;nfhs;fpwhu;fs;.
xU tpupthd epjp gFg;gha;T Njitg;gLfpwJ> Mdhy; Gjpa

jahupg;Gfs; my;yJ Gjpa ,yf;F re;ijfspy; epWtdj;jpd;
tpupthf;fj;jpw;F Njitahd msTf;F tpupthf ,y;iy.
,ay;ghd nray;ghLfisj; njhlu khw;W jpl;lk; mtrpak;

(Replacement Project Necessary to Continue Normal Operations)
tof;fkhd nray;ghLfisj; njhlu Njitahd khw;Wj; jpl;lj;jpd;
vLj;Jf;fhl;L> xU Nja;e;JNghd fUtpfis khw;Wtjw;F epjpAjtp
mspg;gJ> xU cw;gj;jp Miyapy; mNj Ntiyiar; nra;a
tbtikf;fg;gl;l Gjpa Jz;Lld;.
kjpg;gPL nra;tjw;fhd vspa %yjd gl;n[l; jpl;lk; ,J. ,e;j

jpl;lj;ij kjpg;gpLtjw;Fk; %yjd gl;n[l; Kiwapd; Kbitf;
filg;gpbg;gjw;Fk; ,e;j vspa %yjd gl;n[l; Kiwfspy;
xd;iwg; gad;gLj;j KbAk;.
nray;ghLfisj; njhlu Njitahd khw;Wj; jpl;lj;jpypUe;J

gzg;Gof;fq;fs;> tof;fk;Nghy> kw;w tif jpl;lq;fSld;
598
xg;gpLk;NghJ> kjpg;gpLtJ kpfTk; vspjhdJ> Vndd;why; tzpf
cupikahsu; xNu khjpupahd cgfuzq;fis khw;wpaikf;fpwhu;>
vdNt> XusT njupe;jtu;.
tzpf nryTfisf; Fiwf;f khw;W jpl;lk; mtrpak; (Replacement

Project Necessary to Reduce Business Costs)
ngUk; ke;jepiyapd; NghJ> gy epWtdq;fs; ,e;j tif %yjdj;

jpl;lj;ijg; ghu;j;Jf; nfhz;bUf;fpd;wd. rpy Neuq;fspy;>
nryTfisf; Fiwf;f tzpfq;fs; rpy jpl;lq;fis kw;wtu;fSld;
khw;w Ntz;Lk;. fhyhtjpahd cgfuzq;fspd; xU gFjpia
kpfTk; etPd cgfuzq;fSld; khw;wpaikg;gJ xU vLj;Jf;fhl;L.
kjpg;gPL nra;tjw;fhd vspa %yjd gl;n[l; jpl;lk; ,J. ,e;j

jpl;lj;ij kjpg;gpLtjw;Fk; %yjd gl;n[l; Kiwapd; Kbitf;
filg;gpbg;gjw;Fk; ,e;j vspa %yjd gl;n[l; Kiwfspy;
xd;iwg; gad;gLj;j KbAk;.
nray;ghLfisj; njhlu Njitahd khw;Wj; jpl;lj;jpypUe;J

gzg;Gof;fq;fs;> tof;fk;Nghy> kw;w tif jpl;lq;fSld;
xg;gpLk;NghJ> kjpg;gpLtJ kpfTk; vspjhdJ> Vndd;why; tzpf
cupikahsu; xNu khjpupahd cgfuzq;fis khw;wpaikf;fpwhu;>
vdNt> XusT njupe;jtu; .
14.2.4. %yjd KjyPl;L jpl;lq;fspd; tiffs;
%yjd KjyPl;L jpl;lq;fis ,uz;L tiffshfg; gpupf;fyhk;:

RahjPd jpl;lq;fs; kw;Wk;
1.gu];gu jpl;lq;fs;.
2.RahjPdkhdJ:
gpw jpl;lq;fspd; gzg;Gof;fj;ij ghjpf;fhj %yjd KjyPl;L

jpl;lq;fs;. ( Types of Capital Investment
Projects)
gu];guk;: ,uz;L KjyPLfSf;Fk; ,ilapyhd xw;Wikfs;

fhuzkhf gpw jpl;lq;fspd; gzg;Gof;fj;ij ghjpf;Fk; %yjd
KjyPl;L jpl;lq;fs;.
ngUk;ghyhd epWtdq;fs; RahjPdkhd kw;Wk; gu];gu gpuj;jpNaf

%yjd KjyPl;L jpl;lq;fisf; nfhz;bUf;Fk;> mit jq;fs;
tzpfk; tsUk;NghJ Nju;T nra;a Ntz;Lk;.
599
%yjd KjyPl;L jpl;lj;ij vt;thW gFg;gha;T nra;tJ kw;Wk;
Nju;e;njLg;gJ
xU %yjdj; jpl;lj;ijAk; mjd; tuTnryTj; jpl;lj;ijAk;

fUj;jpy; nfhs;Sk;NghJ> xU tzpf cupikahsu; mjd;
fzf;fplg;gl;l vilAs;s ruhrup %yjdr; nryTf;F vjpuhf
rk;ghjpf;Fk; tUtha; tpfpjj;ij xg;gpl Ntz;Lk;> my;yJ
epWtdk; nrYj;j Ntz;ba fld; my;yJ gq;F epjpAjtpiag;
ngWtjw;F vd;d nrYj;JfpwJ? jpl;lk;.
epWtdj;jpd; vilAs;s ruhrup %yjd nryit tpl tUtha;

tpfpjk; mjpfkhf ,Ue;jhy;> epWtdq;fs; nghJthf jpl;lj;jpy;
KjyPL nra;a KbT nra;Ak;. jpl;lj;jpd; tUtha; tpfpjk;
%yjdj;jpd; ruhrup nryitf; fhl;bYk; Fiwthf ,Ue;jhy;> ,e;j
jpl;lk; xU rpwe;j KjyPlhf ,Uf;fhJ.
%yjd gl;n[l; nray;Kiw (CAPITAL BUDGETING PROCESS)
%yjd gl;n[l; vd;gJ fpilf;ff;$ba epjpfspd; KjyPl;bw;F xU

fbdkhd nray;. ed;ik vjpu;fhyj;jpy; kl;LNk fpilf;Fk;>
Mdhy;> vjpu;fhyk; epr;rakw;wJ. ,Ug;gpDk;> %yjd gl;n[l;Lf;F
gpd;tUk; eltbf;iffs; gpd;gw;wg;gl;ld>
1. gy;NtW KjyPl;L jpl;lq;fis milahsk; fhZjy;:

(Identification of various investments) proposals %yjd gl;n[l;by;
gy;NtW KjyPl;L jpl;lq;fs; ,Uf;fyhk;. KjyPl;L
tha;g;GfSf;fhd jpl;lk; cau; epu;thfj;jplkpUe;J
tiuaWf;fg;glyhk; my;yJ fPo; gjtpapy; ,Ue;J $l ,Uf;fyhk;.
gy;NtW Jiwj; jiytu;fs; gy;NtW KjyPl;L KbTfis
Muha;e;J> jFjptha;e;j mjpfhuj;jpd; jpl;lf; FOtpw;F rku;g;gpj;j
jpl;lq;fisj; Nju;e;njLg;ghu;fs;.
2. jpl;lq;fisj; jpiuapLjy; my;yJ nghUj;Jjy;: (Screening or

matching the proposals) jpl;lf; FO gy;NtW jpl;lq;fs; kw;Wk;
jpiuaply;fis Ma;T nra;Ak;. Nju;e;njLf;fg;gl;l jpl;lq;fs;
mf;fiwapd; fpilf;ff;$ba Mjhuq;fSld; fUjg;gLfpd;wd.
,q;Nf jpl;lj;jpd; epjp gFjpahf Fwpg;gplg;gLk; tsq;fs;. ,J
tsq;fSf;Fk; KjyPl;L nryTf;Fk; ,ilapyhd ,ilntspiaf;
Fiwf;fpwJ.
3. . kjpg;gPL: (Evaluation) jpiuaplYf;Fg; gpwF> jpUg;gpr; nrYj;Jk;

fhy Kd;nkhopT> epfu fz;Lgpbf;fg;gl;l jw;Nghija kjpg;G
Kiw> tUtha; fzf;F tPjk; kw;Wk; ,lu; gFg;gha;T Nghd;w
gy;NtW Kiwfspd; cjtpAld; jpl;lq;fs; kjpg;gPL
nra;ag;gLfpd;wd. ,e;j mj;jpahaj;jpd; gpw;gFjpapy; tpupthfg;
600
gad;gLj;jg;gLk; xt;nthU kjpg;gPl;L KiwAk;. jpl;lq;fs; kjpg;gPL
nra;ag;gLfpd;wd.
(m) RahjPd jpl;lq;fs;
(M) rhu;G jpl;lq;fspd; cs;slf;fk;
(,) XusT gpuj;Naf jpl;lq;fs;.
RahjPdkhd jpl;lq;fs; kw;nwhU jpl;lq;fSld; xg;gplg;gltpy;iy>

mit Vw;Wf;nfhs;sg;glyhk; my;yJ epuhfupf;fg;glyhk;.
mNjrkak; cau; jpl;lq;fis Vw;Wf;nfhs;tJ kw;w xd;W my;yJ
mjw;F Nkw;gl;l jpl;lq;fisg; nghWj;jJ. vLj;Jf;fhl;lhf> Miy
,ae;jpuq;fspd; tpupthf;fk; Gjpa fl;blk;> $Ljy; kdpjtsk;
Nghd;wtw;iw epu;khzpf;f toptFf;fpwJ. gu];guk; gpuj;jpNaf
jpl;lq;fs; kw;w jpl;lq;fSld; Nghl;bapl;lit kw;Wk; Mgj;J
kw;Wk; tUtha;> re;ij Njit Nghd;wtw;iwf; fUj;jpy; nfhz;L
jpl;lq;fis nray;gLj;Jfpd;wd.
4. nrhj;ij rupnra;jy;: (Fixing property) gupzhk tsu;r;rpf;Fg;

gpwF> ve;j jpl;lq;fs; mjpf yhgk; my;yJ nghUshjhuf;
fUj;ijj; jUk; vd;gij jpl;lf; FO fzpf;Fk;. jpl;lq;fs; my;yJ
jpl;lq;fs; mf;fiwapd; epjp epiyf;F Vw;wjhf ,y;yhtpl;lhy;>
jpl;lq;fspd; gpw jd;ikiaf; fUj;jpy; nfhs;shky; jpl;lq;fs;
epuhfupf;fg;gLfpd;wd.
5. ,Wjp xg;Gjy;: (Final approval) gpd;tUtdtw;wpd; cjtpAld;

jpl;lf;FO ,Wjp jpl;lq;fSf;F xg;Gjy; mspf;fpwJ:
(m) yhgk;
(M) nghUshjhu $Wfs;
(,) epjp kPwy;
(<) re;ij epiyikfs;. jpl;lf; FO nryT kjpg;gPl;ilj; jahupj;J

epu;thfj;jplk; rku;g;gpf;fpwJ.
6. nray;gLj;Jjy; (Implementing) jpwikahd jd;dpaf;fk;

gzj;ij nrytopf;fpwJ kw;Wk; jpl;lq;fis nray;gLj;JfpwJ.
jpl;lq;fisr; nray;gLj;Jk;NghJ> jpl;lq;fSf;F nghWg;Gfis
toq;fTk;> mij Kbg;gjw;fhd nghWg;Gfis xJf;fTk;>
xJf;fg;gl;l Neuj;jpw;Fs; kw;Wk; ,e;j Nehf;fj;jpw;fhd nryitf;
Fiwf;fTk;. PERT kw;Wk; CPM Nghd;w gpiza El;gq;fs;
gad;gLj;jg;gLfpd;wd. ,J jpl;lq;fis fz;fhzpg;gjw;Fk;
fl;Lg;gLj;Jtjw;Fk; epu;thfj;jpw;F cjTfpwJ
601
7. gpd;D}l;lj;jpd; nray;jpwd; kWMa;T: (Performance review of
feedback) %yjd gl;n[l;bd; ,Wjp fl;lk; epiyahd
KbTfSld; xg;gpLk;NghJ cz;ikahd KbTfs;. ghjfkhd
my;yJ rhjfkw;w KbTfs; milahsk; fhzg;gl;L jpl;lj;jpd;
gy;NtW rpukq;fis ePf;Ffpd;wd. jpl;lq;fspd; vjpu;fhyj;jpw;F ,J
cjtpahf ,Uf;Fk;.
14.3. %yjd gl;n[l;bd; tiffs; jPu;khdq;fs; (KINDS

OF CAPITAL BUDGETING DECISIONS)
%yjd gl;n[l;bd; xl;Lnkhj;j Nehf;fk; yhgj;ij mjpfupg;gjhFk;.
xU epWtdk; KjyPl;by; tUthiaf; Ftpj;jhy;> tUthia
mjpfupg;gjd; %yNkh my;yJ nryTfisf; Fiwg;gjd; %yNkh
,e;j Nehf;fj;ij mila KbAk;. mjpfupf;Fk; tUthia xU
Gjpa jahupg;G tupiar; Nru;g;gjd; %yk; tpupthf;fk; my;yJ
nray;ghLfspd; msT %yk; mila KbAk;. nryTfisf;
Fiwg;gJ vd;gJ nrhj;Jf;fspd; tof;fw;W tUthiaf; Fwpf;fpwJ.
kjpg;gPl;bd; %yjd gl;n[l;bd; topKiwfs; fpilf;ff;$ba

tsq;fs; kw;Wk; jpl;lq;fis nghUj;Jtjd; %yk; mij KjyPL
nra;ayhk;. fpilf;Fk; epjp vg;NghJk; thOk; epjpfs;. Rw;Wr;R+oy;
kw;Wk; nghUshjhu epiyikfs; Nghd;w KjyPl;L KbT
nray;Kiwf;F gy guprPyidfs; cs;sd.
kjpg;gPLfspd; Kiwfs; gpd;tUkhW tifg;gLj;jg;gl;Ls;sd:
(m) ghuk;gupa Kiwfs; (my;yJ js;Sgb my;yhj Kiwfs;)
(i) jpUg;gpr; nrYj;Jk; fhyk; Kiwfs;
(ii) jpUg;gpr; nrYj;Jk; Kiwfs;
(iii) fzf;Ffs; tUtha; tpfpjk;
(M) etPd Kiwfs; (my;yJ js;Sgb Kiwfs;)
(i) epfu jw;Nghija kjpg;G Kiw>
(ii) tUtha; tUthapd; cs; tPjk;>
(iii) yhgf; FwpaPl;L Kiw>
%yjd gl;n[l;bd; Kiwfs;
602
ghuk;gupa Kiw etPd Kiwfs;
jpUg;gpr; nrYj;Jk; Kiw epfu jw;Nghija kjpg;G Kiw
jpUg;gpr; nrYj;Jq;fs; nra;Kiw tUtha; Kiwapd; cs; tPjk;
fzf;fpay; tUtha; tpfpjk; yhgf; FwpaPl;L Kiw
etPd Kiwfs;
14.4 1. jpUg;gpr; nrYj;Jk; fhyk

jpUg;gpr; nrYj;Jk; fhyk; xU jpl;lj;jpd; Muk;g KjyPl;il
kPl;nlLg;gjw;Fj; Njitahd Neuk; ,J %yjd gl;n[l;bd;
js;Sgb nra;ag;glhj gzg;Gof;f Kiwfspy; xd;whFk;).
jpUg;gpr; nrYj;Jk; fhyk; = Muk;g KjyPL

----------------------------
tUlhe;jpu gz tuTfs;
rpwg;Gfs;
gzk; jpUg;gpr; nrYj;Jk; Kiwapd; rpwg;Gfs; Kf;fpakhd

jFjpfs; gpd;tUkhW:
1. fzf;fpLtJ vspJ> Gupe;Jnfhs;tJ vspJ.
2. gzk; jpUg;gpr; nrYj;Jk; Kiw fzf;fpay; tPj tUthia
tpl $Ljy; Kd;Ndw;wj;ij toq;FfpwJ.
3. gzk; jpUg;gpr; nrYj;Jk; Kiw tof;fw;Wg; Nghtjhy; ,og;G
Vw;gLtijf; Fiwf;fpwJ
1. ,J gzj;jpd; Neu kjpg;ig Gwf;fzpf;fpwJ.

2. jpUg;gpr; nrYj;Jk; fhyj;jpw;Fg; gpwF midj;J
gzg;Gof;fq;fisAk; ,J Gwf;fzpf;fpwJ.
3. ,J %yjd gl;n[l;bd; jtwhd kjpg;gPLfspy; xd;whFk;.
Vw;fTk; / epuhfup epge;jidfs; Accept/Reject criteria
cz;ikahd jpUg;gpr; nrYj;Jk; fhyk; Kd;dNu jPu;khdpf;fg;gl;l

jpUg;gpr; nrYj;Jk; fhyj;ij tplf; Fiwthf ,Ue;jhy;> jpl;lk;
Vw;Wf;nfhs;sg;gLk;. ,y;iynad;why;> mJ epuhfupf;fg;gLk;.
vLj;Jf;fhl;L 1 jpl;l nryT &. 30>000 kw;Wk; gzg;Gof;fk; &.

10>000> jpl;lj;jpd; MAs; 5 Mz;Lfs;. jpUg;gpr; nrYj;Jk;
fhyj;ijf; fzf;fpLq;fs; ( Calculate the pay-back period)
603
jPu;T
Rs. 30>000
= ------------ = 3 Mz;Lfs;
Rs. 10>000
tuptpjpg;Gf;F Kd; Mdhy; tuptpjpg;Gf;Fg; gpwF Nja;khdk;

jpl;lj;jpd; (nrhj;J) mstpd; epfu tUkhdj;jpd; msitf;
fUj;jpy; nfhz;L tUlhe;jpu gzg;Gof;fk; fzf;fplg;gLfpwJ.
rk;ghjpj;j tUkhd Jy;ypak; Muk;g KjyPl;bd; rjtPjkhf
ntspg;gLj;jg;gLfpwJ> ,J rupnra;ag;glhj tUtha; tpfpjk; vd;W
miof;fg;gLfpwJ. NkNy cs;s rpf;fy; fPNo fzf;fplg;gLk; .
சரிெசய் யப்படாத வ வாய் தம் = வ டாந் ர வ வாய்

--------------------------- x100
த
Rs. 10,000
= ----------- × 100
Rs. 30,000
= 33.33%
எ த் க்காட் 4 ன்வ ம் வரங் களி ந் , கணக் ங் கள்

1. ப் ச் ெச த் ம் காலம் .
2. ேபாஸ்ட் ேபக் ேபக் இலாபத்தன்ைம மற் ம் ந்ைதய ப் ச்

ெச த் ம் லாபக்
(அ) பணப்பரிமாற்றம் . 1,00,000
ஆண் பண வர . 25,000
(ேதய் மானத் ற் ன் வரிக் ப் ற )
வாழ் க்ைகைய ம ப் 6 ஆண் கள்
(ஆ) பணப்பரிமாற் றம் . 1,00,000
ஆண் பண வர
(வரி ேதய் மானத் ற் ப் ற )

தல் ஐந் ஆண் கள் . 20,000
அ த்த ஐந் ஆண் கள் . 8,000
604
ம ப் டப்பட்ட வாழ் க்ைக 10 ஆண் கள்
காப் ம ப் . 16,000
ர்
(அ)
(i) ப் ச் ெச த் ம் காலம் =
ஆரம் ப த
------------------------------
வ டாந் ர பண வர கள்
Rs. 1,00,000
= ----------- × 100 4 ஆண் கள்
Rs. 25,000
(ஆ) பண வர கள் சமம் , எனேவ ப் ச் ெச த் ம் காலம்
ன்வ மா கணக் டப்ப ற
ஆண் பண வர கள் ( .) ஒட் ெமாத்த பண

வர கள் ( .)
1 20,000 20,000
2 20,000 40,000
3 20,000 60,000
4 20,000 80,000
5 20,000 1,00,000
6 8,000 1,08,000
7 8,000 1,16,000
8 8,000 1,24,000
9 8,000 1,32,000
10 8,000 1,40,000
(ii) ந் ைதய ப் ச் ெச த் ம் லாபம் .
= பணப் ழக்கம் (ம ப் டப்பட்ட ஆ ள் -

ப் ச் ெச த் ம் காலம் )
= 8,000 (10–5)
= 8000×5 = 40,000
(iii) ந்ைதய ப் ச் ெச த் ம் லாபக்
= Rs. 40,000
----------- × 100 40%
Rs. 1,00,000
கணக் யல் வ வாய் தம் அல் ல வ வா ன் சராசரி தம் சராசரி
வ வாய் தம் என்ப ட்ட ம ப் ட்ைடக் க த் ல் ெகாண்
605
எ க்கப்பட்ட சராசரி வ மான தம் அல் ல லாபம் . ட்ட
ன்ெமா கைள ம ப் வதற்கான பாரம் பரிய ைறகளில் இந்த
ைற ஒன்றா ம் :
ed;ikfs; :
1. fzf;fpLtJ vspJ> Gupe;Jnfhs;tJ vspJ.

2. ,J gzg;Gof;fj;ij tpl fzf;fpay; jftiy mbg;gilahff;
nfhz;lJ.
3. ,J gzj;jpd; Neu kjpg;ig mbg;gilahff; nfhz;lJ my;y.
4. ,J jpl;lj;Jld; njhlu;Gila nkhj;j ed;ikfis fUJfpwJ.
Demerits
1. ,J gzj;jpd; Neu kjpg;ig Gwf;fzpf;fpwJ.
2. ,J xU jpl;lj;jpd; kW KjyPl;L jpwid Gwf;fzpf;fpwJ.
3. fzf;fpay; yhgj;jpw;F ntt;NtW Kiwfs; gad;gLj;jg;
gLfpd;wd. vdNt> ,J jpl;lj;jpd; fzf;fPl;by; rpy rpf;fy;fSf;F
toptFf;fpwJ
epge;jidfis Vw;Wf;nfhs; / epuhfupj;jy; : epge;jidfis

Vw;Wf;nfhs; / epuhfupj;jy; cz;ikahd fzf;fpay; tUtha;
tpfpjk; Kd;dNu jPu;khdpf;fg;gl;l Njitahd tUtha; tpfpjj;ij
tpl mjpfkhf ,Ue;jhy;> jpl;lk; Vw;Wf;nfhs;sg;gLk;.
,y;iynad;why; mJ epuhfupf;fg;gLk;.
2. KjyPl;L Kiw kPjhd tUkhdk; ( Return on Investment

Method)
xt;nthU ,ae;jpuj;jpd; tpiy tpw;gid xt;nthU Mz;Lk; xNu
khjpupahf ,Ug;gjhy;> ruhrup tUkhdk; Nja;khdk; tR+ypf;f Kd;
,ae;jpuk; & .96>000 kw;Wk; ,ae;jpu B Rs.75>000.
vdNt> ruhrup tUtha; tpfpjk;
(அ) ம் வதற்கான சராசரி தம் = சராசரி ஆண் லாபம்

--------------------------------
லதன ட்டத் ன் ெசல
எனேவ, இயந் ரம் A = 48,000

-- --------- = 0.53.
90,000
எனேவ, இயந் ரம் B = 31,500

-- --------- = 0.42.
90,000
இயந் ரம் A க் ன் ரிைம அளிக்கப் ப ற
606
)வ வாய் த ெசய் யப்பட்ட ஒ னிட் க் = ெமாத்த வ வாய்
--------------------
ெமாத்த த
இரண் வ டங் க க் இயந் ரம் A க்கான ெமாத்த வ வாய் @

.48,000 p.a
.96,000 மற் ம் இயந் ரம் B . 1,12,500 3 வ டங் க க் ஆண் க்

.37,500. எனேவ,
இயந் ரம் A = க் ஒ னிட் க் சம் பா ப்ப 96,000

------- = 1.07
90,000
இயந் ரம் B = 1,25,500

------- = 1.25
90,000
எனேவ, இயந் ரB ம் பப் ப ற .
) சராசரி த ட் ன் சராசரி ஆண் வ மானத் ன் சத தம் .
சராசரி த = த
-----------
2
எனேவ, இயந் ரம் A & B = க் த 90,000
------------ 45 ,000
2
ஆண் சராசரி
வ வாய்
எனேவ, இயந் ரம் A & B க் ---------------------------------
சராசரி த × 100

---------- × 100 = 107
45,000
எனேவ, இயந் ரம் B = 37,500

---------- × 100 = 83%
45,000
எனேவ, இயந் ரA ம் பப் ப ற
(ஈ) சராசரி த களின் வ வா ன் சத தம் .
= ெமாத்த வ வாய்
--------------------------------- X 100
சராசரி த

---------- × 100 = 213 %
45,000
607
எனேவ, இயந் ரம் B = 1,12,500
-------------- 100 = 250%
45,000
vdNt> ,ae;jpu B tpUk;gg;gLfpwJ
tpsf;fk; 02:
KUfd; mau;d; xu;f;]; xU ,ae;jpuj;ij thq;FtJ Fwpj;J
MNyhrpj;J tUfpwJ. V kw;Wk; gp Mfpa ,uz;L ,ae;jpuq;fs;
xt;nthd;Wk; & .1>50>000 nrytpy; fpilf;fpd;wd. tuptpjpg;Gf;Fg;
gpwF tUtha; Mdhy; Nja;khdk; tR+ypf;fg;gLtjw;F Kd;G fPo;
,Uf;Fk; vd;W vjpu;ghu;f;fg;gLfpwJ
ஆண் இயந் ரம் A இயந் ரம் B
1 45000 15000
2 60000 45000
3 90000 60000
4 30000 90000
5 30000 60000
,uz;L khw;W topfis ,jd;gb kjpg;gpLq;fs;:

(m) jpUg;gpr; nrYj;Jk; fhyk;
(M) KjyPlL ; Kiw kPjhd tUkhdk;
(,) epfu jw;Nghija kjpg;G Kiw (%yjd nryT 10%)
ப் ஆண் 1 2 3 4 5
தற் ேபாைதய .909 .826 .757 .683 .683
ம ப் 10%
அ) ப் ச் ெச த் ம் காலம்
ஆண் இயந் ரம் A இயந் ரம் B
வ வாய் ஒட் ெமாத்த வ வாய் ஒட்

வ வாய் ெமாத்த
வ வாய்
1 45,000 45,000 15,000 15,000

2 60,000 1,05,000 45,000 60,000
3 90,000 1,95,000 60,000 1,20,000
4 30,000 2,25,000 90,000 2,10,000
5 30,000 2,55,000 60,000 2,70,000
608
Fwpg;G:
xl;Lnkhj;j nkhj;jk; nkhj;j nrytpdj;jpw;F rkkhd my;yJ
mjpfkhf ,Uf;Fk; tiu nra;ag;gl Ntz;Lk;.
இயந் ரம் A 2 ஆண் க க் Rs. 1,05,000 ட்கப்பட்ட
3 வ ஆண் ன் 6 45,000 ட்கப்பட்ட

மாதங் களில்
ெமாத்தம் 1,50,000
,t;thW jpUg;gpr; nrYj;Jk; fhyk; 2 Mz;Lfs; & 6 khjq;fs;.
khw;whf> jpUg;gpr; nrYj;Jk; fhyk; fPo; fzf;fplg;glyhk;
jpUg;gpr; nrYj;Jk; fhyk; = 2 Mz;Lfs; + 45>000

----------- × 12 khjq;fs;
90>000
= 2 Mz;Lfs; 6 khjq;fs;
இயந் ரம் A 3 ஆண் க க் Rs. 1,20,000 ட்கப் பட்ட
43வ ஆண் ன் 30,000 ட்கப் பட்ட

4மாதங் களில்
ெமாத்தம் 1,50,000
t;thW jpUg;gpr; nrYj;Jk; fhyk; 3 Mz;Lfs; 4 khjq;fs;.
khw;whf> jpUg;gpr; nrYj;Jk; fhyk; = 3 Mz;Lfs; +30>000

--------- × 12 khjq;fs;
90>000
= 12 Mz;Lfs; + 4 khjq;fs;
vdNt ,ae;jpuk; A f;F Kd;Dupik mspf;fg;gl Ntz;Lk;.
(M) KjyPl;L Kiw kPjhd tUkhdk;:

KjyPl;bd; tUtha; tpfpjk; = ruhrup Mz;L yhgk;
--------------------------- × 100
ruhrup KjyPL
vq;Nf> ruhrup tUlhe;jpu yhgk; = ruhrup tUlhe;jpu gz tuT

Fiwe;j Nja;khdk; kw;Wk; tuptpjpg;G.
609
ruhrup KjyPL
--------------------------- 2
nkhj;j KjyPL
,ae;jpuk; A f;F: Nja;khdk; = Mz;Lfspy; nrhj;J
------------------------- =1>50>000 / 5
tho;f;if nryT
= &. 30>000
(fpuhg; kjpg;G ,y;iy vd;W fUjg;gLfpwJ)
Xl;lj;jpy; ruhrup Mz;L gzk;

------------------------------------------------------- 5 = 2 > 55 > 000 / 5
5 Mz;Lfspy; nkhj;j gzk;
= &. 51>000.
ruhrup Mz;L yhgk; = tUlhe;jpu tuj;J - Mz;L itg;G =

51>000 - 30>000
ruhrup jtiz = nkhj;j KjyPL

------------------- = 1>50>000 / 2 = &. 75>000
jtiz kPjhd tUtha; tpfpjk; = 21>000
--------- × 100
75>000
= 28%
vdNt> ,ae;jpuk; B f;F Kd;Dupik mspf;f Ntz;Lk;.
(,) epfu jw;Nghija kjpg;G Kiw

ஆண் தள் ப இயந் ரம் A இயந் ரம்
காரணி B
அட்டவைண
A இன் ப
வ வாய் ஒட் ெமாத்த வ வாய் ஒட் ெமாத்த
10%
வ வாய் வ வாய்
1 .909 45,000 40,905 15,000 13,635

2 .826 60,000 49,560 45,000 37,170
3 .751 90,000 67,590 60,000 45,060
4 .683 30,000 20,490 90,000 61,470
5 .621 30,000 18,630, 60,000 37,260
2,55,000 1,95,175 2,70,000 1,94,595
**Fwpg;G: 1) jw;Nghija kjpg;G = gz tuT X js;Sgb fhuzp
610
(epfu Mjhak; = tuj;Jfspd; jw;Nghija kjpg;G - ,ae;jpuj;jpd;
tpiy vdNt> ,ae;jpuk; A f;F Kd;Dupik mspf;fg;gLfpwJ).
gzg;gha;T mwpf;if (CASH FLOW STATEMENT)
gzg;Gof;f mwpf;if vd;gJ xU Fwpg;gpl;l fhyfl;lj;jpy;

gzg;Gof;fj;jpd; Mjhuq;fisAk; tzpf mf;fiwapd; gzj;ij
ntspNaw;Wtjw;fhd gad;ghLfisAk; fhl;LfpwJ. ,J tzpf
mf;fiwapd; FWfpa fhy epjp epiyia kl;LNk cs;slf;fpa
mwpf;if. gzg;Gof;f mwpf;if nray;ghl;L> KjyPL kw;Wk;
epjpaspg;G gzg;Gof;fq;fspd; RUf;fj;ij toq;FfpwJ kw;Wk;
mjd; gzk; kw;Wk; re;ijg;gLj;jf;$ba gj;jpuq;fs; Nghd;w gz
rkkhd khw;wq;fSld; mtw;iw rupnra;fpwJ. (,d;];bbA+l; Mg;
rhu;l;lu;l; mf;fTd;ld;l;]; M/g; ,e;jpah) ICW 1998 Mk; Mz;by;
gzg;Gof;f mwpf;ifiaj; jahupg;gJ njhlu;ghd fzf;fpay;
juepiyia (AS-3) ntspapl;lJ.
gzg;Gof;fk;> xU tzpfj;jpw;F md;whl nrytpdq;fis G+u;j;jp

nra;a NghJkhd gzj;ij ifapy; itj;jpUg;gJ kpfTk; Kf;fpak;
kw;Wk; tzpfj;jpy; Njitg;gLk; NghJ KjyPL nra;a Ntz;Lk;.
vdNt> xU tzpfj;ij ntw;wpfukhf elj;Jtjw;F gzk; kpf
Kf;fpa gq;F tfpf;fpwJ. rpy Neuq;fspy; tpahghuj;jpy; NghJkhd
yhgk; ,Ue;jNghjpYk;> gzg;Gof;fj;jpd; gw;whf;Fiwahy;> mtu;fs;
jq;fs; tupfisAk; <Tj;njhiffisAk; G+u;j;jp nra;a ,ayhJ
vd;gijf; fhzyhk;.
,uz;L kpf Kf;fpakhd epjpepiy mwpf;iffisg; gw;wp gbj;Njhk;:
Kjy;> tUtha; mwpf;if kw;Wk; ,uz;lhtJ> ,Ug;Gepiy. tUtha;
mwpf;iffs; xU mf;fiwapd; nray;ghl;L eltbf;iffs; gw;wpa
mj;jpahtrpa jfty;fis toq;Ffpd;wd> NkYk; ,Ug;Gepiyfs;
xU epWtdj;jpd; epjp epiyia fhl;Lfpd;wd. Mdhy;> ,U tzpf
eltbf;iffspypUe;Jk; gzj;ij cUthf;FtJ Fwpj;J ,UtUk;
vJTk; njuptpf;f Kbatpy;iy.
gzg;Gof;fq;fs; (Cash Flows)

,uz;L tifahd gha;r;ry;fs; cs;sd : tuj;J kw;Wk;
ntspr;nry;Yk;. gzj;jpd; mjpfupg;G guptu;j;jidfspd; tpisT
vd;why;> mJ gzj;jpd; tuj;J vd miof;fg;gLfpwJ;
guptu;j;jidfspd; tpisthf gzj;jpy; FiwT Vw;gl;lhy;> mJ
gzj;jpd; ntspNaw;wk; vd;W miof;fg;gLfpwJ
611
14.2.5.KjyPl;L eltbf;iffspypUe;J gzg;Gof;fk; (Cash flow from
investing activities)
gz rkj;jpw;F cl;gl;l nrhj;Jf;fs; kw;Wk; ePz;l fhy KjyPLfs;
KjyPl;L eltbf;iffs; vd;W miof;fg;gLfpd;wd. KjyPl;L
nray;ghL vjpu;fhyj;jpy; yhgk; <l;l ePz;l fhy nrhj;Jf;fspy;
vt;tsT KjyPL nra;ag;gl;Ls;sJ vd;gijf; Fwpf;fpwJ.
nrhj;Jf;fis epu;khzpj;jy; kw;Wk; Muha;r;rp kw;Wk; Nkk;ghl;L

nrytpd; %yjdkhf;fy; cs;spl;l cWjpahd kw;Wk; njsptw;w
nrhj;Jf;fisg; ngWtjw;fhd gzg;gupkhw;wq;fs;.
KjyPLfspd; tpw;gid kw;Wk; epiyahd nrhj;Jf;fis

mfw;Wtjpy; ,Ue;J nuhf;f urPJfs;. kw;w epWtdq;fspd; gq;Ffs;>
cj;juthjk; kw;Wk; fld; gj;jpuq;fs; Nghd;wtw;wpy;
KjyPLfSf;fhd nuhf;ff; nfhLg;gdT gz rkj;jpw;F cl;gl;lit
my;yJ tu;j;jf Nehf;fj;jpw;fhf thq;fg;gl;lit jtpu.
mg;gbahdhy;> mit ,af;f eltbf;iffspd; fPo; tUfpd;wd.
tu;j;jf Nehf;fj;jpw;fhf itf;fg;gl;Ls;s epjpfisj; jtpu;j;J

gq;Ffs;> thuz;Lfs; my;yJ epjpfis kPl;gJ my;yJ tpw;gid
nra;tjpypUe;J ngwg;gl;l gzk;. epjp epWtdq;fisj; jtpu
%d;whk; jug;gpdUf;F Kd;$l;bNa my;yJ fld;. tu;j;jf Nehf;fk;
jtpu vjpu;fhy xg;ge;jq;fSf;fhd nuhf;fg;gzk;. tu;j;jf Nehf;fk;
jtpu vjpu;fhy xg;ge;jq;fspypUe;J ngwg;gl;l gzk;.
tbtk;: (Neub Kiw)

M/s ABC LIMITED
Cash flow Statement for the year ended 31 March 2014
M / s ABC Ltd. 31 khu;r; 2014 cld; Kbtile;j Mz;bw;fhd
gzg;Gof;f mwpf;if
இயக்க நடவ க்ைககளில் இ ந் XX

பணப் ழக்கங் கள் (அட்டவைண- 1)
த ட் நடவ க்ைககளி ந் XX
பணப் ழக்கங் கள் (அட்டவைண- 2)
நி நடவ க்ைககளில் இ ந் XX
பணப் ழக்கங் கள் (அட்டவைண -3)
அசாதாரண ெபா ட்கள் XX
----------------------------------
வரிக் ன் நிகர லாபம் XX
வ மான வரி ெச த்தப்ப ற XX
612
----------------------------------
நிகர பணம் அல் ல பண XX
சமமானவற் ல் அ கரிப் அல் ல XX
ைற
XX
+: காலத் ன் ெதாடக்கத் ல்
-------------------------------------
ெராக்கம் மற் ம் ெராக்க XX
சமமானைவ
காலத் ன் ல் பண மற் ம்
பண சமமானைவ
எ.கா .4
ஒ கம் ெபனி ெடட் ன் ன்வ ம் இ ப் நிைலக் ப் ந் ,
நீ ங் கள் லதனத் ல் மாற் றங் கள் மற் ம் நி ஓட்டத் ன் அ க்ைக ன்
அட்டவைணையத் தயாரிக்க ேவண் ம் .
ெபா ப் க 2004 2005 ெசாத் க்கள் 2004 2005

ள்
பங் 1,00,000 1,00,000 நிலம் (ம) 60,000 60,000

லதனம் கட் டம்
லாபம் 20,000 23,000 ஆைல மற் ம் 35,000 45,000

மற் ம் இயந் ரங் கள்
இழப்
கடன்கள் - 10,000 பங் 20,000 25,000
கடன்வழங் 15,000 18,000 கடனாளிகள் 18,000 28,000

நர்கள்
ெச த்த 5,000 4,000 ெபறத்தக்க ல் 2,000 1,000

ேவண் ய கள்
ல் கள்
பணம் 5,000 6,000
1,40,000 1,65,000 1,40,000, 1,65,000
613
ர் :01 பணி லதனத் ல் மாற் றங் களின் அட்டவைண
(Schedule of Changes in Working Capital)
வரங் கள் 2004 2005 In Out
நடப் ெசாத்
பங் 20,000 25,000 5,000 -
கடனாளிகள் 18,000 28,000 10,000 -
ெபறக் ய ல் கள் 2,000 1000 - 1,000
பணம் 5,000 6000 1,000
A 45,000 60,000
தற் ேபாைதய கடன்
ெபா ப் கள்
கடன் வழங் நர்கள் 15,000 18,000 3,000
ெச த்த ேவண் ய ல் கள் 5,000 4,000 1,000
B 20,000 22,000 17,000 4,000
A-B 25,000 38,000 - 13,000
ேவைல ெசல ல் அ கரிப்
38,000 38,000 17,000 17,000
நி ஓட்ட அ க்ைக
(fund flow statement)
Sourses Rs Application Rs
பங் லதனம் ஆைல மற் ம்
வழங் கப்பட்ட 10,000 இயந் ரங் கைள 10,0000
வாங் வ
கடன் 10,000 லதனத் ல் 13,000

அ கரிப்
ெசயல் பா களி ந் 13,000

நி
23,000 23,0000
%yjd tpfpjj;jpd; fUj;J& mjd; gad;ghL (CAPITAL

RATIONIG)
%yjd tpfpjk; %yjdj;jpd; jpl;lkply; kw;Wk;
fl;Lg;ghl;by; ,J ikakhdJ nryTfs; epjpfSf;fhd
Nfhupf;iffs; nghJthf tpepNahfj;ij kPWtjhy;.
%yjd tpfpjk; vd;gJ epWtdk; Vw;Wf;nfhs;sf;$ba

R+o;epiyiaf; Fwpf;fpwJ KjyPLfs;> fpilg;gij tpl mjpf msT
epjp Njitg;gLfpwJ
614
%yjd epWtdk;.KjyPl;Lf; FOtpd; Nju;tpy; ,J mf;fiw
nfhz;Ls;sJ
Vw;Wf;nfhs;tjd; fPo; Vw;Wf;nfhs;sf;$ba gy KjyPl;L
jpl;lq;fspy; ,Ue;J jpl;lq;fs;- Kbit epuhfupf;fTk;.
14.2.4. %yjd KjyPlL

; KbT (CAPITAL INVESTMENT
DECISION)
KjyPl;L KbT> epjp KbT kw;Wk; <Tj;njhif KbT
Nghd;w xU epWtdj;jpd; midj;J Kf;fpa epjp KbTfspYk;
%yjd KjyPL kpf Kf;fpakhdJ. %yjd nrytpdq;fis
epu;tfpg;gjw;fhd Kf;fpa mk;rq;fis ,J cs;slf;fpaJ> mjhtJ
%yjd Njitfis epiyahd %yjdkhf KjyPL nra;a
jpl;lkpLtJ; ePz;l fhy epjpf; nfhs;iffis epu;zapj;jy;>
%yjdk; kw;Wk; epjp fl;likg;GfSf;fhd jpl;lkply; kw;W k;
%yjd nrytpdq;fisf; fl;Lg;gLj;Jjy;. KjyPl;L KbT epjp
epu;thfj;jpd; Kf;fpa mk;rkhFk;. epjp epu;thfj;jpd; midj;J
Kf;fpa mk;rq;fSk; ,jw;Ff; fhuzk;. %yjd nrytpd
Nkyhz;ik> KjyPl;L KbT> gzp %yjd Nkyhz;ik> ,yhg
Nkyhz;ik> tup Nkyhz;ik> ,izg;G kw;Wk; Nru;f;if Nghd;wit;
%yjd KjyPl;L KbT kpf Kf;fpakhdJ. xU epWtdj;jpd;
ntw;wp my;yJ Njhy;tp mjd; rupahd %yjd KjyPl;L Kbitg;
nghWj;jJ.
%yjd KjyPL: mjd; Nfhl;ghLfs; (Capital Investment: Its
Principles)
1.%yjd KjyPl;L Kbtpd; fUj;ijAk; Kf;fpaj;Jtj;ijAk;
czu>
2.gy;NtW tifahd %yjd KjyPl;ilg; Gupe;J nfhs;s kw;Wk;
3. %yjd KjyPl;bd; epu;thf mk;rq;fis mwpe;J nfhs;tJ.
%yjd KjyPl;L Kbtpd; fUj;J xU epWtdj;jpd; KjyPl;L

KbTfs; nghJthf %yjd gl;n[l; my;yJ %yjd nryT
KbTfs; vd miof;fg;gLfpd;wd. xU %yjd gl;n[l; KbT>
mjd; jw;Nghija epjpia ePz;l fhy nrhj;Jf;fspy; kpfTk;
jpwikahf KjyPL nra;tjw;fhd Kbthf tiuaWf;fg;glyhk;.
ePz;l fhy nrhj;Jf;fs; vd;gJ xU tUl fhyj;jpw;F mg;ghy;
epWtdj;jpd; nray;ghLfis ghjpf;Fk;. epWtdj;jpd; KjyPl;L
KbTfspy; nghJthf ePz;l fhy nrhj;Jf;fspd; tpupthf;fk;>
ifafg;gLj;jy;> etPdkakhf;fy; kw;Wk; khw;wPL (BMRE)
615
Mfpait mlq;Fk;. xU gpupT my;yJ tzpfj;jpd; tpw;gid
(KjyPL) xU KjyPl;L KbthfTk; gFg;gha;T nra;ag;gLfpwJ.
tpw;gid tpepNahf Kiwfspy; khw;wk;> my;yJ tpsk;gu gpur;rhuk;
my;yJ Muha;r;rp kw;Wk; Nkk;ghl;Lj; jpl;lj;ij Nkw;nfhs;tJ
Nghd;w nray;ghLfs; epWtdj;jpd; nryTfs; kw;Wk; ed;ikfSf;F
ePz;lfhy jhf;fq;fisf; nfhz;Ls;sd> vdNt mit KjyPl;L
KbTfshfTk; kjpg;gplg;glyhk;.
KjyPl;L KbTfspd; mk;rq;fs; gpd;tUkhW:
1. vjpu;fhy ed;ikfSf;fhf jw;Nghija epjp gupkhw;wk;.
2. ,e;j epjp ePz;l fhy nrhj;Jfspy; KjyPL nra;ag;gLfpwJ.
3. vjpu;fhy ed;ikfs; njhlu;r;rpahd Mz;Lfspy; epWtdj;jpw;F

Vw;gLk;.
xU KjyPl;bd; nryTfs; kw;Wk; ed;ikfs; nuhf;fkhf

mstplg;gl Ntz;Lk; vd;gij typAWj;JtJ Fwpg;gplj;jf;fJ


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PRIJJKJ\IL\IIRIN - Accounting and Financial Management Concepts

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PRIJJKJ\IL\IIRIN - Accounting and Financial Management Concepts

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PRIJJKJ\IL\IIRIN

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gFjp I: epjpapay; kw;Wk; Nkyhz;ik fzf;fpay; mbg;gilfs;

1.2.1 tiutpyf;fzk;> gug;G vy;iy kw;Wk; fzf;fpaypd; gzpfs;

myF II fzf;fpay; fUj;Jfs;; : Nfhl;ghLfs; kw;Wk; kuGfs;

2.6.1 fzf; f pay; rkd; g hL

2.6.2 ,ul; i lg; g jpTKiw kw; W k; xw; i wg; g jpTKiw

2.7 fzf; f pay; VLfs; : Fwpg; N gL kw; W k; NgNuL

myF III ,Ug;gha;T> ,Wjpf; fzf;Ffs; kw;Wk; Nja;khdf; fzf;Ffs; jahhpj;jy;

myF IV KOikngwh gjpNtLfspypUe;J ,Wjpf;fzf;Ffs; jahhpj;jy;

gFjp II epjpapay; tpfpj Ma;T

myF VI epjpepiy mwpf;if Ma;T – II

myF VII tpfpj Ma;T

8.2.1 epjpapd; nghUs;

8.2.2 eilKiw Kjy; khw;wj;jpd; eltbf;ifapy; cs;stw;iw

8.2.3 epjp elkhl;l mwpf;if kw;Wk; tUtha; mwpf;if

8.3.1 epjpapd; %yq;fs;

8.3.2 epjp gad;ghLfs;

8.3.3 epjp elkhl;l mwpf;ifapid jahupg;gjpy; cs;s EDf;fq;fs;

8.4.1 tupf;fhd xJf;fPL

8.4.2 jPu;khdpf;fg;gl;l gq;fhjhak;

8.4.3 Nja;khdk; epjp %ykhf

8.4.4 tpahghu top ,af;f yhgk;

8.4.5 kiwe;Js;s tptuq;fis Ma;e;J vLj;jy;

8.6 jq;fs; Ghpjiy Nrhjpf;Fk; Nfs;tpfs;

gFjp III nuhf;f Xl;l gFg;gha;T

myF X mlf;f tpiy fzf;fpay;

myF XI ,af;f mlf;f tpiy fzf;fpay;> ruf;fpUg;G fl;Lg;ghL kw;Wk; gzpahs;

gFjp IV mlf;f tpiy fzf;fpay; kw;Wk; %yjd jpl;lkply;

myF XIII jpl;lkply; kw;Wk; jpl;lkply; fl;Lg;ghL

myF XIV %yjd jpl;lkply;

fzf;fpay; vd;gJ tzpfj;jpd; nkhop vd;W $wg;gLfpwJ.

(m) mtuhy; ngwg;gl;l gzj;jpd; %yq;fSk; (source)

(M) mtuhy; ngwg;gl;l gzk; mtuJ nryTfis tpl

(,) mf;fhyf;fl;lj;jpd; ,Wjpapy; kpFjpahf cs;s nuhf;fk;

mt;tpy;yj;jurp jdJ eltbf;iffis njhlh;r;rpahf

kw;Nwhiutpl xU tzpfj;ij elj;JgtUf;F fzf;fpaypd;

,t;tyfpid gbj;jjdp gpwF ePq;fs; gpd;tUtdtw;iw

1.2 fzf;fpaypd; mbg;gil fUj;Jfs;

rpyh; fzf;fpaiyAk; fzf;NfLfs; guhkhpj;jiyAk; xNu

fzf;fpay; vd;gJ Kjd;ikahf gjpTnra;jy;>

fzf;NfLfs; guhkhpj;jYf;Fk; fzf;fpaYf;Fk; ,ilNaahd

gpd;tUk; cjhuzj;ij nfhz;L fzf;NfLfs;

A vd;gth; B vd;gtUf;F flDf;F ruf;fpid tpw;fpwhh;.

fzf;fpay; vd;gJ fiyah my;yJ mwptpayh?

mwptpay; vd;gJ rpy mbg;gil fUj;Jfspd; mbg;gilapy;

fiy vd;gJ ehk; tpUk;Gk; Nehf;fj;ij miltjw;fhd

fzf;fpay; kw;Wk; fzf;Fg;gjptpay;

cz;ikapy; jw;Nghja cyfpy; fzf;faYf;Fk; fzf;F

1.2.1 tiutpyf;fzk;> gunty;iy kw;Wk; fzf;fpaypd;

Nkw;fz;l tpthjq;fspypUe;J fhyg;Nghf;fpy; fzf;fpay;

Kd;dh;> fzf;fpay; vd;gJ RUf;fkhf tpahghu

fzf;fpay; vd;gJ fhyg;Nghf;fpy; vt;tif khw;wq;fis

1941y; mnkhpf;f nghJ fzf;fhsh;fs; rhd;W fofk;

“fzf;fpay; vd;gJ epjprhh; eltbf;iffis gjpT nra;tJ>

1966y; mnkhpf;f fzf;fpay; fofk; fzf;fpay; vd;fpw

“fzf;fpay; vd;gJ nghUshjhuj; jfty;fis fz;lwpe;J>

fzf;fpay; vd;gJ tphpthd gunty;iyia nfhz;Ls;sJ>

1970y; mnkhpf;f nghJ fzf;fhsh;fs; rhd;W fofj;jpd;

vdNt fzf;fpay; vd;gJ ,t;thW tiuaWf;fg;glyhk;.

,J epjp njhlh;ghd eltbf;iffis gjpT nra;tJ>

Nkw;fz;l tiutpyf;fzk; fzf;fpaypd; gpd;tUk; gzpfis

PRIJJKJ\IL\IIRIN - Accounting and Financial Management Concepts

PRIJJKJ\IL\IIRIN - Accounting and Financial Management Concepts

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