Va'Kiw¡Th Osq Fy, Ys (Kkadu: Vf/Xe Mís'

va'kiw¡th osQ fy, ys[kkadu 1
,d laxBu dk oaQiuh izk:i laxBu izk:i osQ fodkl dk rhljk

pj.k gSA bldh iwt¡ h O;fDr;ksa dh ,d fo'kky la[;k }kjk fofu;ksftr
dh tkrh gS] tks fd blosQ va'kèkkjh dgykrs gSa vkSj oks oaQiuh osQ
okLrfod Lokeh Hkh gksrs gSaA ysfdu u rks ;g laHko gS fd os lHkh
oaQiuh osQ izca/ esa Hkkx ysa vkSj u gh ;g okaNuh; gSA blfy, os
oaQiuh osQ ekeyksa dks fuiVkus osQ fy, vius izfrfufèk osQ :i esa
vf/xe mís'; lapkyd eaMy dk pquko djrs gSaA rF; ;g gS fd oaQiuh osQ lHkh
bl vè;k; dks i<+us osQ mijkar ekeys oaQiuh vfèkfu;e 2013 osQ izkoèkkuksa osQ vuqlkj 'kkflr gksrs
vkiμ
gSaA ,d oaQiuh ls vk'k; gS ^og oaQiuh tks fd oaQiuh vfèkfu;e
 O;olk; laxBu osQ Lo:i osQ :i 2013 osQ varxZr ;k fdlh vU; iwoZ oaQiuh vfèkfu;e osQ varxZr
esa la;Dq r iwt
¡ h oaQiuh dh ewy izÑfr
rFkk oaQiuh osQ lnL;ksa osQ nkf;Ro lEkkesfyr ;k iathÑr gS*A osQoy dkuwu }kjk jfpr gksus osQ dkj.k]
osQ vk/kj ij oaQifu;ksa osQ fofHkUu ;g osQoy mu ifjlaifÙk;ksa dks vius fu;a=k.k esa j[k ldrh gS ftuosQ
izdkjks dk o.kZu dj losaQxsA
fy, mldh jpuk djus okyk pkVZj mls vf/dkj iznku djrk gS]
 oaQiuh }kjk fuxZfer va'kksa osQ izdkjksa pkgs og Li"Vr% gks vFkok mlosQ fcyoqQy izkjaHk ls izklafxd gksA
dk o.kZu dj losaQxsA
oaQiuh izk;μ viuh iw¡th va'kksa osQ :i esa (tks va'kiw¡th dgykrh gS)
 leewY; ij va'kksa osQ fuxZeu dk
ys[kkadu O;ogkj] vf/ewY; rFkk
vkSj ½.ki=kksa (½.k iw¡th) osQ :i esa ,df=kr djrh gSA ;g vè;k;
cV~Vs ij fuxZeu] vf/&vfHknku oaQiuh dh va'kiw¡th osQ fy, ys[kkadu O;ogkj dh Li"V O;k[;k
lfgr ys[kkadu O;ogkj dj losaQxsA djrk gSA
 fofHkÂ ifjfLFkfr;ksa esa va'kksa osQ gj.k
vkSj gj.k fd, x, va'kksa osQ iqu% 1.1 oaQiuh dh fo'ks"krk,¡
fuxZeu dh :ijs[kk dk vè;;u
dj losQaxsA ,d oaQiuh dks O;fDr;ksa osQ ,d la?k osQ :i esa ns[kk tk ldrk gS
 gj.k fd, x, va'kksa osQ iqu% fuxZeu tks fd jkf'k dks ,df=kr djrs gSa ;k fiQj jkf'k dks ,d lkekU; Ldaèk
ij jkf'k dks iw¡th vkjf{kr [kkrs esa
gLrkarj.k dh tkus okyh jkf'k esa
osQ :i esa ,d lkekU; mís'; dh iw£r osQ fy, mi;ksx djrs gSaA ;g
ifjdfyr dj losQxa s vkSj va'k gj.k ,d Ñf=ke O;fDr gS] ftldk blosQ lnL;ksa (va'k/kjdksa)ls i`Fkd
[kkrk rS;kj dj losaQxsA dkuwuh vfLrRo gksrk gS vkSj ;g vius gLrk{kj osQ fy, ,d fof'k"V
2022-23
2 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
lkoZeqnzk dk iz;ksx djrh gSA blfy, ;g oqQN fo'ks"krk,¡ j[krh gS tks fd bls vU; laLFkkuksa ls i`Fkd djrh
gSaA ;s fuEufyf[kr gSa&
• fuxfer laLFkkμ le;≤ ij ykxw gksus okys dkuwuksa osQ izko/kuksa osQ vuqlkj ,d oaQiuh dk
fuekZ.k fd;k tkrk gSA lekU;r% Hkkjr esa oaQifu;ksa dk fuekZ.k rFkk iathdj.k oaQiuh vf/fu;e
osQ varxZr gksrk gS] cSafdx rFkk chek oaQifu;ksa dks NksM+dj] ftuosQ fy, i`Fkd dkuwu gSA
• i`Fkd oSèkkfud vfLrRoμ ,d oaQiuh dk vyx dkuwuh vfLrRo gksrk gS tks fd blosQ lnL;ksa
ls fHkUu gksrk gSA oaQiuh fdlh Hkh izdkj dh ifjlaifÙk dk Ø; dj ldrh gSA ;g vuqcaèk
dj ldrh gS vkSj vius uke ls cSad [kkrk Hkh [kksy ldrh gSA
• lhfer nkf;Roμ blosQ lnL;ksa dk nkf;Ro osQoy muosQ }kjk [kjhns x, va'kksa dh vnÙk jkf'k
rd gh lhfer gksrk gSA xkjaVh }kjk lhfer oaQiuh dh fLFkfr esa] oaQiuh osQ lekiu dh n'kk
esa lnL;ksa dk nkf;Ro muosQ }kjk nh xbZ xkjaVh rd gh lhfer jgrk gSA
• LFkk;h mÙkjkfèkdkjμ oaQiuh ,d Ñf=ke O;fDr gS tks fd dkuwu }kjk fu£er gksus osQ dkj.k
blosQ lnL;ksa osQ ifjo£rr gksus ij Hkh vfLrRo esa jgrh gSA ,d oaQiuh dks osQoy dkuwu }kjk
fo?kfVr fd;k tk ldrk gSA oaQiuh osQ lnL;ksa dh e`R;q] fnokfy;kiu gksus dh fLFkfr esa Hkh
oaQiuh osQ vfLrRo ij dksbZ izHkko ugha iM+rk lnL; vkrs&tkrs jgrs gSAa blosQ ckotwn Hkh oaQiuh
fujarj fØ;k'khy jgrh gSA
• lkoZeqnkz μ oaQiuh o`Qf=ke O;fDr gksus osQ dkj.k vius uke osQ gLrk{kj ugha dj ldrhA blfy,
izR;sd oaQiuh dks ,d lkoZeqnzk dk iz;ksx vko';d gS tks fd vfèkdkfjr :i ls oaQiuh osQ
fy, gLrk{kj djrh gSA dksbZ nLrkos”k ;fn bl ij oaQiuh dh lkoZeqnzk ugha gS rks dksbZ oaQiuh
blosQ fy, ckè; ugha gksxhA
• va'kksa dk gLrkarj.kμ ,d lkoZtfud fyfeVsM oaQiuh osQ va'k eqDr :i ls gLrkarj.kh; gksrs
gSaA va'kksa osQ gLrkarj.k osQ fy, oaQiuh dh vuqefr ;k fdlh lnL; dh lgefr dh dksbZ
vko';drk ugha gksrhA ysfdu oaQiuh osQ var£u;eksa esa va'kksa dks gLrkarfjr djus osQ rjhosQ dk
mYys[k gksrk gSA
• vfHk;ksx pykuk rFkk vfHk;ksftr gksukμ dkuwuh O;fDr gksus osQ dkj.k ,d oaQiuh lafonk dj
ldrh gS rFkk lafonkxr~ vf/dkjksa osQ izorZu gsrq nwljksa dks ckè; dj ldrh gSA ;g vfHk;ksx
pyk ldrh gS rFkk ;fn oaQiuh lafonk dk mYya?ku djs mlosQ uke ls ml ij vfHk;ksx pyk;k
tk ldrk gSA
1.2 oaQiuh osQ izdkj
oaQifu;ksa dk oxhZdj.k ;k rks muosQ lnL;ksa osQ nkf;Ro osQ vkèkkj ij ;k blosQ lnL;ksa dh la[;k osQ vkèkkj
ij fd;k tk ldrk gSA oaQiuh osQ lnL;ksa osQ nkf;Ro osQ vkèkkj ij ,d oaQiuh dks uhps nh xbZ rhu Jsf.k;ksa
esa oxhZÑr fd;k tk ldrk gSA
(i) va'kksa }kjk lhfer oaQiuhμ ,slh oaQiuh esa blosQ lnL;ksa dk nkf;Ro muosQ }kjk fy, x, va'kksa
osQ okLrfod ewY; rd lhfer gksrk gSA ;fn ,d lnL; }kjk va'kksa dh iw.kZ jkf'k dk Hkqxrku
dj fn;k x;k gS rks lnL; osQ fgLls dksbZ nkf;Ro ugha gksxkA pkgs oaQiuh dk ½.k oqQN Hkh
gksA ml lnL; dks viuh futh ifjlaifÙk ls ,d iSls dk Hkh Hkqxrku ugha djuk gksxkA gkyk¡fd]
2022-23
;fn dksbZ nkf;Ro 'kkfey gS Hkh] rks mls oaQiuh osQ vfLrRo osQ nkSjku vFkok lekiu ij ykxw
fd;k tk ldrk gSA
(ii) xkjaVh }kjk lhfer oaQiuhμ ,slh oaQifu;ksa esa lnL;ksa dk nkf;Ro] oaQiuh osQ lekiu gksus dh
n'kk esa muosQ }kjk fn, x, va'knku osQ opu rd lhfer gksrk gSA vr% blosQ lnL;ksa dk
nkf;Ro blosQ lekiu dh ?kVuk ij gh mRiUu gksxkA
(iii) vlhfer oaQiuhμ tc oaQiuh osQ lnL;ksa dk nkf;Ro lhfer ugha gksrk gS] rks ;g oaQiuh
vlhfer oaQiuh dgykrh gSA tc oaQiuh dh ifjlaifÙk blosQ }kjk fy, x, ½.kksa dk Hkqxrku
djus esa vleFkZ jgrh gS] rks blosQ lnL;ksa dh futh ifjlaifÙk;ksa dks bl mís'; dh iw£r osQ
fy, iz;ksx esa yk;k tkrk gSA nwljs 'kCnksa esa ysunkj muosQ cdk;s dk nkok oaQiuh osQ lnL;ksa
ij dj ldrs gSaA bl izdkj dh daifu;k¡ Hkkjr esa ugha ikbZ tkrh gaSA
lnL;ksa dh la[;k osQ vk/kj ij daifu;ksa dks fuEufyf[kr rhu Js.kh;ksa esa ck¡Vk tk ldrk gS %
d- lkoZtfud daiuh % lkoZtfud daiuh ls vk'k; ,d ,slh dEiuh ls gS tks fd
(v) ,d futh daiuh ugha gSA
(c) ,d daiuh tks futh daiuh dh lgk;d daiuh ugha gSA
[k- futh daiuh % ,d futh daiuh oks gS tks vius vuqPNsnksa osQ vuqlkj
(v) vius va'kksa osQ gLrkukarj.k osQ vf/kdkj dks çfrcaf/r djrh gS
(c) ,dy O;fDr daiuh osQ vfrfjDr vius lnL;ksa dh la[;k dks 200 rd lhfer j[krh gS (blosQ
deZpkfj;ksa dks NksM+dj)
(l) turk dks dEiuh dh fdlh Hkh çfrHkwfr osQ vfHknku osQ fy, vkea=k.k fu"ks/ djrh gS%
x- ,dy O;fDr daiuh (OPC) daiuh vf/kfu;e 2013 osQ [kaM 2 (62)] osQ vuqlkj ,dy O;fDr
daiuh ls vk'k; ml dEiuh ls gS ftlesa osQoy ,d gh O;fDr gksrk gSA daiuh (lekos"k.k) fu;e]
2014 osQ fu;e 3 osQ vuqlkj
(v-),dy O;fDr daiuh osQoy ml O;fDr }kjk LFkkfir dh tk ldrh gS tks Hkkjrh; ukxfjd ,oa
Hkkjrh; fuoklh gSA
(c-) bl çdkj dh daiuh ls vkisf{kr gS fd og xSj cSadh; foÙkh; fuos'k fØ;kvksa esa dk;Z ugha
djsxhA
(l-) bl çdkj dh daiuh dh çnÙk iw¡th fdlh Hkh n'kk esa 50]00]000 (ipkl yk[k :i;s) ls
vf/d ugha gks ldrhA bl çdkj dh daiuh dk vkSlr okf"kZd vkorZ 2]00]00]000 (nks
djksM+) ls vf/d ugha gks ldrk gSA
1.3 oaQiuh dh va'kiw¡th
oaQiuh] Ñf=ke O;fDr gksus osQ dkj.k viuh iw¡th dks Lo;a mRiUu ugha dj ldrh tks vko';d :i ls
oqQN O;fDr;ksa ls ,df=kr dh tkrh gSA ;s O;fDr oaQiuh osQ va'kèkkjh dgykrs gSa rFkk buls ,df=kr jkf'k
,d oaQiuh dh va'kiw¡th dgykrh gSA pw¡fd oaQiuh osQ va'kèkkfj;ksa dh la[;k cgqr vfèkd gksrh gS] blfy,
izR;sd osQ fy, vyx&vyx iw¡th [kkrk ugha [kksyk tk ldrkA
vr% ,df=kr iw¡th osQ vla[; Hkkxksa dks vkSj mlosQ vfLrRo dks ,d lkekU; iw¡th [kkrk] tks fd
va'kiw¡th [kkrk dgykrk gS] esa lek;ksftr dj fn;k tkrk gSA
2022-23
1.3.1 va'kiw¡th dk oxhZdj.k
ys[kkadu dh n`f"V ls oaQiuh dh va'kiw¡th dks fuEu izdkj Js.khc¼ fd;k tk ldrk gSμ
• vfèkÑr iw¡thμ vfèkÑr iw¡th] oaQiuh dh va'kiw¡th dh og jkf'k gS tks fd oaQiuh osQ lhek
ik"kZn fu;e osQ }kjk fuxZfer djus gsrq vf/Ñr gSA oaQiuh lhek ik"kZn fu;e esa mYysf[kr iw¡th
ls vf/d jkf'k dks ,df=kr ugha dj ldrhA ;g izkf/Ñr ;k iathÑr iw¡th Hkh dgykrh gSA
vfèkÑr iw¡th oaQiuh vfèkfu;e esa nh xbZ izfØ;k osQ vuqlkj de ;k ”;knk dh tk ldrh
gSA ;g è;ku nsus ;ksX; gS fd oaQiuh leLr vfèkÑr iw¡th dks turk esa vfHknku osQ fy, ,d
gh le; esa fuxZfer djus osQ fy, ckè; ugha gSA oaQiuh viuh vko';drkvksa osQ vuqlkj
va'kiw¡th fuxZfer dj ldrh gS] ijarq fdlh Hkh fLFkfr esa ;g iw¡th vfèkÑr iw¡th ls vf/d
ugha gks ldrhA
• fuxZfer iw¡thμ vfèkÑr iw¡th dk og Hkkx ftls turk dks va'k vfHknku osQ fy, okLrfod
:i ls izLrkfor fd;k tkrk gS mls fuxZfer iw¡th dgrs gSaA blesa os va'k Hkh lfEefyr gSa tks
ifjlaifÙk foozsQrkvksa dks rFkk oaQiuh osQ ik"kZn lhek fu;e osQ gLrk{kjdrkZvksa dks fuxZfer fd,
tkrs gSaA vfèkÑr iw¡th dh og jkf'k tks fd turk esa vfHknku ugha dh xbZ gS vfuxZfer iw¡th
dgykrh gS rFkk bls vkxkeh frfFk dks fdlh Hkh le; turk esa vfHknku osQ fy, fuxZfer
fd;k tk ldrk gSA
• vfHknÙk iw¡thμ ;g fuxZfer iw¡th dk og Hkkx gS tks turk }kjk okLrfod :i ls vfHknÙk dh
xbZ gSA tc va'kksa dk turk }kjk iw.kZ :i ls vfHknku gksrk gS rks fuxZfer iw¡th vkSj vfHknÙk
iw¡th leku gksxhA ;g è;ku nsus ;ksX; gS fd varr%] vfHknÙk iw¡th vkSj fuxZfer iw¡th leku gaS
D;ksafd ;fn vfHknku osQ fy, va'kksa dh la[;k] fuxZfer la[;k ls de gS rks oaQiuh osQoy mUgha
va'kksa dk vkcaVu djsxh ftuosQ fy, vfHknku izkIr gks pqdk gSA fdlh fLFkfr esa ;g va'kksa dh
la[;k] ;fn fuxZfer la[;k ls ”;knk gS rks vkcafVr va'k] fuxZfer va'kksa osQ leku gksaxsA nwljs
'kCnksa esa] vfèk vfHknku osQ rF;] iqLrdksa esa ugha izn£'kr fd, tkrs gSaA
• ek¡xh xbZ ;k ;kfpr iw¡thμ vfèkÑr iw¡th dk og Hkkx tks fd va'kksa ij ek¡xh tkrh gSA oaQiuh
leLr jkf'k ;k va'kksa ij vafdr ewY; osQ Hkkx dks ek¡xus dk fu.kZ; ys ldrh gSA mnkgj.k osQ
fy,] ;fn vkcafVr va'kksa dk vafdr ewY; (okLrfod ewY; Hkh dgykrk gS) 10 #i;s gS vkSj
oaQiuh us osQoy 7 #i;s izfr va'k ek¡xk gS rks bl fLFkfr esa ek¡xh gqbZ ;k ;kfpr iw¡th osQoy
7 #i;s izfr va'k gksxhA 'ks"k 3 #i;s dks va'kèkkfj;ksa ls fdlh Hkh le; vko';drkuqlkj ek¡x
fy;k tk ldrk gSA
• iznÙk iw¡thμ ;g ek¡xh xbZ iw¡th dk og Hkkx gS tks fd va'kèkkfj;ksa ls okLro esa izkIr dj fy;k
x;k gSA tc va'kèkkjh leLr ek¡x jkf'k dk Hkqxrku dj nsrs gSa rc ek¡x iwt ¡ h iznÙk iwt¡ h osQ leku
gksxhA ;fn dksbZ va'kèkkjh ek¡xh xbZ jkf'k dk Hkqxrku ugha djrk gS rks ;g jkf'k cdk;k ek¡x
dgykrh gSA blfy, iznÙk iw¡th] ek¡xh xbZ iw¡th esa ls cdk;k ek¡x dh jkf'k dks ?kVkus ij 'ks"k
osQ leku gksxhA
2022-23
• v;kfpr iwt ¡ hμ vfHknÙk iwt

¡ h dk og Hkkx tks fd vHkh rd ek¡xk tkuk ckdh gSA tSls fd igys
crk;k tk pqdk gS] oaQiuh ;g jkf'k fdlh Hkh le; tc vko';drk gks] Hkfo"; osQ dks"kksa
(fuf/;ksa) osQ fy, ,df=kr dj ldrh gSA
• vkjf{kr iw¡thμ ,d oaQiuh }kjk v;kfpr iw¡th dk ,d Hkkx tks osQoy oaQiuh osQ lekiu dh
n'kk osQ fy, vkjf{kr fd;k tkrk gSA bl izdkj dh v;kfpr jkf'k oaQiuh dks ^vkjf{kr iw¡th*
dgrs gSa ;g oaQiuh osQ lekiu ij osQoy ysunkjksa osQ fy, miyCèk gksrh gSA
vfèkÑr va'kiw¡th
fuxZfer iw¡th vfuxZfer iw¡th
vfHknÙk iw¡th
vfHknÙk o iw.kZ iznÙk vfHknÙk ijarq iw.kZ iznÙk ugha

izn'kZ 1-1 va'kiw¡th dh Jsf.k;k¡
fuEu mnkgj.k ysrs gSa tks ;g n'kkZrk gS fd va'kiw¡th dks rqyu&i=k esa fdl izdkj n'kkZ;k tkrk gSA
lujkbZl oaQiuh fyfeVsM 40,00,000 dh iw¡th ls iathÑr gS tksfd 10 #- izR;sd osQ 4,00,000 va'kksa
esa foHkkftr gSA oaQiuh 10 #- izR;sd osQ 2,00,000 va'kksa dks turk osQ vfHknku osQ fy, vkeaf=kr djrh
gS ftl ij 2 #- vkosnu ij 3 #- vkcaVu ij] 3 #- izFke ek¡x ij rFkk 'ks"k vafre ek¡x ij ns; gSA oaQiuh
us 2,50,000 va'kksa osQ fy, vkosnu izkIr fd,A oaQiuh us vafre fu.kZ; ysrs gq, 2,00,000 va'kksa dk
vkcaVu fd;k 50,000 va'kksa osQ vkosnu dks vLohÑr dj fn;kA oaQiuh us vafre ek¡x dh] ek¡x ugha dhA
2,000 va'kksa ij ek¡x jkf'k osQ vfrfjDr oaQiuh us lHkh jkf'k izkIr dj yhA mijksDr jkf'k lujkbZt oaQiuh
fyfeVsM osQ [kkrksa dh fVIi.kh rqyu&i=k osQ [kkrksa ij fVIif.k;ksa esa fuEu izdkj n'kkZ;k tk,xkμ
va'kiw¡th (#-)
vf/Ñr vFkok iathÑr vFkok izkf/Ñr iw¡th
4,00,000 va'k 10 #- 40,00,000
fuxZfer iw¡th
2,00,000 va'k 10 izR;sd 20,00,000
vfHknÙk iw¡th
vfHknÙk ijarq iw.kZ iznÙk ugha
2,00,000 va'k 10 #- izR;sd 8 #- ;kfpr 16,00,000
?kVk;kμ cdk;k ek¡x 6,000
15,94,000
2022-23
1.4 va'kksa dh Jsf.k;k¡ ,oa izÑfr
va'k] ml bdkbZ ls lacaèk j[krs gSa] ftlesa oaQiuh dh oqQy iw¡th caVh gksrh gSA blfy, ,d va'k] oaQiuh
dh va'kiw¡th dk og Hkkx gS tks fd oaQiuh osQ LokfeRo esa fgr j[kus osQ vkèkkj rS;kj djrk gSA O;fDr]
tks fd va'kksa osQ }kjk jkf'k dk ;ksxnku nsrs gSa oaQiuh osQ va'kèkkjh dgykrs gSaA
vfèkÑr iw¡th dh jkf'k] va'kksa dh la[;k osQ lkFk ftlesa dh og foHkkftr gS] lhek ik"kZn fu;e
n'kkZ, tkrs gSa] ysfdu va'kksa dh Jsf.k;k¡ ftlesa fd oaQiuh dh iw¡th foHkkftr gS] mlosQ vfèkdkj ,oa
dÙkZO;ksa osQ lkFk] oaQiuh osQ var£u;eksa esa fu/kZfjr gksrs gSaA oaQiuh vf/fu;e osQ vuqlkj ,d oaQiuh nks
izdkj osQ va'kksa dk fuxZeu dj ldrh gSμ (1) iwokZfèkdkjh@vfèkekuh va'k_ (2) lerk va'k (lkekU; va'k
Hkh dgykrs gSa)
1.4.1 vfèkekuh va'k

oaQiuh vfèkfu;e 2013 dh èkkjk 43 osQ varZxr] ,d vfèkeku va'k og gksrk gS] tks fd nh xbZ 'krks±
dh iw£r djrk gSA
(v) vfèkekuh va'kèkkfj;ksa dks ,d fuf'pr jkf'k dk ykHkka'k ikus dk vFkok izR;sd va'k osQ vafdr
ewY; ij fuf'pr nj ls ifjdfyr fd, x, ykHkka'k ikus] lerk va'k/kfj;ksa dks ykHkka'k Hkqxrku
ls iwoZ] dk vf/dkj gksrk gSA
(c) iw¡th osQ lacaèk esa ;g oaQiuh osQ lekiu ij bl va'k dh iw¡th okil izkIr djus dk vfèkdkj
lerk va'k ls iwoZ gksrk gSA
;|fi mijksDr nks 'krks± esa] vfèkeku va'kèkkjh oaQiuh osQ vkf/D;ksa esa iw.kZ :i ls ;k fdlh lhek
rd Hkkx ysus dk vfèkdkj j[krs gSa tks fd oaQiuh osQ lhek fu;eksa vFkok var£u;eksa esa igys ls o£.kr
gksrk gSA vr% vfèkeku va'k Hkkxh vkSj xSj&Hkkxh gks ldrs gSaA blh izdkj ;g va'k lap;h vkSj vlap;h
Hkh gks ldrs gSa vkSj 'kksè; rFkk v'kksè; Hkh gks ldrs gSaA
1.4.2 lerk va'k

oaQiuh vfèkfu;e dh 2013 dh /kjk 43 osQ vuqlkj ,d lerk va'k] og va'k gS tks vfèkeku va'k ugha
gSaA nwljs 'kCnksa esa og va'k tks fd ykHkka'k osQ Hkqxrku ;k iw¡th osQ iqu% Hkqxrku osQ lacaèk esa dksbZ vfèkdkj
ugha j[krk lerk va'k dgykrk gSA lerk va'kèkkjh] oaQiuh osQ ykHkksa esa ls mudk Hkkx] vfèkeku va'kèkkjdksa
dks ykHkka'k osQ vfèkdkj osQ i'pkr~ ysus osQ vfèkdkjh gksrs gSaA lerk va'kksa ij ykHkka'k fuf'pr ugha gS]
;g o"kZ izfro"kZ cnyrk jgrk gS] tks fd miyCèk ykHk esa ls forj.k dh jkf'k ij fuHkZj djrk gSA lerk
va'kiw¡th gks ldrh gSμ (1) erkfèkdkj lfgr_ (2) erkf/dkj gsrq foHksnd vf/dkj] ykHkak'k vFkok
oaQiuh varZfu;eksa esa fuèkkZfjr dh xbZ ifjfLFkfr;ksa osQ vuqlkj gks ldrh gSA
2022-23
Lo;a tk¡fp,&1
crkb;s fd fuEu esa ls dkSu&lk dFku lR; gSμ
(i) oaQiuh ,d Ñf=ke O;fDr gSA
(ii) ,d oaQiuh osQ va'kèkkjh] oaQiuh osQ fy, dk;Z djus osQ fy, mÙkjnk;h gSaA
(iii) oaQiuh dk izR;sd lnL;] izcaèk esa Hkkx ysus dk vfèkdkjh gSA
(iv) lkekU;r% oaQiuh osQ va'k gLrkarj.kh; gksrs gSa
(v) va'k vkosnu [kkrk ,d O;fDrxr [kkrk gSA
(vi) oaQiuh osQ lapkyd dks va'kèkkjh gksuk vko';d gSA
(vii) iznÙk iw¡th] ;kfpr iw¡th ls vfèkd gks ldrh gSA
(viii) iw¡th lap; dk fuekZ.k] iw¡th ykHkksa esa ls fd;k tkrk gSA
(ix) va'kksa osQ fuxZeu osQ le;] izfrHkwfr izhfe;e dh vfèkdre jkf'k 10% gksxhA
(x) iw¡th dk og Hkkx tks fd lekiu osQ le; ek¡xk x;k gS] vkjf{kr iw¡th dgykrk gSA
(xi) gj.k fd, x, va'kksa dk cV~Vs ij fuxZeu ugha fd;k tk ldrkA
(xii) ewy :i ls cV~Vs ij fuxZfer fd, x, va'kksa dks izhfe;e ij iqu% fuxZfer fd;k tk ldrk gSA
1.5 va'kksa dk fuxZeu

oaQiuh dh iwt ¡ h dh fo'ks"krk ;g gS fd va'kksa dh jkf'k dks vklku fd'rksa ij ,df=kr fd;k tk ldrk gS tks fd
le; osQ O;rhr gksus osQ lkFk&lkFk foÙkh; vko';drkvksa ij ,df=kr fd;k tkrk gS ftls vkosnu jkf'k dgrs
gS]a rRi'pkr~ Js.kh dks vkcaVu (vkcaVu jkf'k) dgrs gSa vkSj 'ks"k fd'r tks fd izFke ek¡x vkSj blh izdkj f}rh;
ek¡x dgykrh gSA vafre fd'r osQ vkxs vafre ek¡x dk iz;ksx gksxk ;|fi] ;g va'kksa osQ vkosnu osQ le; oaQiuh
}kjk iw.kZ jkf'k dh ek¡x osQ vfèkdkj dks jksdus dk dksbZ rjhdk ugha gSA
va'k fuxZeu dh izfØ;k osQ varxZr egÙoiw.kZ pj.k fuEu gSaA
• fooj.k&if=kdk dk fuxZeuμ oaQiuh loZiFz ke turk esa izfooj.k i=k tkjh djrh gSA fooj.k&if=kdk
turk dks ,d vkea=k.k gksrk gS fd ,d ubZ oaQiuh vfLrRo esa vk pqdh gS vkSj bldks O;olk;
djus osQ fy, dks"kksa dh vko';drk gSA blesa oaQiuh osQ lacaèk esa iw.kZ tkudkfj;k¡ vkSj Hkkoh
fuos'kdrkZvksa ls ,df=kr dh tkus okyh jkf'k osQ rjhosQ fy[ks gksrs gSaA
• vkosnu i=kksa dh izkfIrμ tc turk esa fooj.k&if=kdk dks fuxZfer dj fn;k tkrk gS rks Hkkoh
fuos'kdrkZ va'kiw¡th esa vfHknku osQ fy, vis{kk djrs gSa rFkk vkosnu osQ lkFk&lkFk vkosnu jkf'k
izfooj.k esa fof'k"VhÑr fd, x, vuqlwfpr cSad esa tek djkrs gSaA oaQiuh dks izfooj.k i=k tkjh
djus osQ 120 fnu osQ Hkhrj U;wure vfHknku izkIr djuk gksxkA ;fn oaQiuh nh xbZ le;kofèk
esa mijksDr jkf'k izkIr djus esa foI+kQy@vleFkZ jgrh gS] rks oaQiuh vkcaVu dh izfØ;k ugha dj
losQxh rFkk izfooj.k tkjh djus osQ 130 fnu osQ Hkhrj vkosnu jkf'k ykSVkuh gksxhA
2022-23
• va'kksa dk vkcaVuμ ;fn U;wure vfHknku izkIr gks pqdk gS] rks ,d oaQiuh vc dkuwuh
vkSipkfjdrkvksa dks iwjk djus osQ i'pkr~ va'kksa dks vkcafVr djus dh izfØ;k dks iwjk dj ldrh
gSA ftu O;fDr;ksa dks va'k vkcafVr fd, tkus gSa mUgsa vkcaVu i=k Hkstk tkrk gS rFkk ftUgsa dksbZ
va'k vkcafVr ugha fd;k tkuk mUgsa [ksni=k Hkstk tkrk gSA tc vkcaVu fd;k tkrk gS rks oaQiuh rFkk
vkosndksa] tks fd vc oaQiuh osQ va'kèkkjh gS]a osQ chp ,d oSèk vuqcaèk gks tkrk gSA
U;wure vfHknku
blls vk'k; gS] og U;wure jkf'k tks fd lapkydksa dh jk; esa O;kikfjd vko';drkvksa dks iwjk djus
osQ fy, vko';d gS] tks fd lacafèkr gSaμ
• fdlh Hkh ifjlaifÙk dk Ø; ewY;] ;k tks Ø; dh xbZ ;k Ø; dh tkuh gS tks fd iw.kZ ;k vkaf'kd
:i ls va'kksa dh jkf'k ls Hkqxrku fd;k tkuk gSA
• oaQiuh osQ }kjk izkjafHkd O;;ksa dks ns; gksuk ;k va'kksa osQ fuxZeu osQ lacèa k esa fdlh izdkj dk deh'ku
ns;A
• mijksDr nks ifjfLFkfr;ksa esa oaQiuh }kjk fdlh izdkj dh mèkkj yh xbZ jkf'k dk iquHkqZxrkuA
• dk;Z'khy iw¡th_
• O;kolkf;d fØ;kdykiksa dks iwjk djus osQ fy, dksbZ vU; [kpZA
;g Lej.kh; gS fd lsch fn'kkfunZs'k] 2000 [6.3.8.1 vkSj 6.3.8.2] osQ vuqlkj U;wure vfHknku
tkjh dh xbZ jkf'k dk 90% ls de ugha gksuk pkfg;sA ;fn ;g 'krZ iw.kZ ugha gksrh rks oaQiuh vkosnu
ij izkIr leLr jkf'k dks ykSVkus osQ fy, ckè; gksrh gSaA vfHknku osQ can gksus dh frfFk osQ 8 fnuksa osQ
foyac dh fLFkfr esa oaQiuh ml jkf'k ij 15% C;kt nsus osQ fy, ckè; gksxh [/kjk 73(2)]A
va'kksa dks leewY; ;k vfèkykHk ij fuxZfer fd;k tk ldrk gSA va'kksa dk leewY; ij fuxZeu
dgykrk gS ;fn mudh fuxZfer jkf'k] fn, x, fu;e o 'krks± osQ vuqlkj vafdr ewY; osQ cjkcj gks tc
oaQiuh }kjk fuxZfer va'kksa dk ewY; vafdr ewY; ls vfèkd gks rks ;g vfèkewY; ij fuxZeu gSA bl rF;
osQ vuqlkj ;fn va'kksa dks leewY; vkSj vfèkykHk ij fuxZfer fd;k tkrk gS rks oaQiuh dh va'kiw¡th tSlh
fd igys o£.kr gS] dks fd'rksa osQ varxZr izkIr fd;k tkrk gS tks fd fHkUu&fHkUu pj.kksa ij ns; gksrh gSA
1.6 ys[kkadu O;ogkj

vkosnu ijμ fofHkUu fd'rksa osQ lkFk Hkqxrku dh xbZ jkf'k va'kiw¡th esa vfHknku dks n'kkZrh gS tks fd varr%
va'kiw¡th [kkrs esa tek dh tk,xh gkyk¡fd lqfoèkk osQ fy, izR;sd fd'r osQ fy, vyx [kkrk [kksyk tkrk
gS vkosnu osQ lkFk izkIr jkf'k dks bl mís'; osQ fy, vf/lwfpr cSad esa ,d vyx [kkrk [kksydj tek
dh tk,xhA jks”kukepk izfof"V fuEu izdkj gksxhμ
2022-23
cSad [kkrk uke

va'k vkosnu [kkrs ls
(μ va'kksa ij ________ izfr va'k vkosnu ij izkIr jkf'k)
vkcaVu ijμ tc U;wure vfHknku izkIr gksxk rc oqQN dkuwuh vkSipkfjdrkvksa dks iw.kZ djus osQ lkFk]
oaQiuh osQ funZs'kd va'kksa dk vkcaVu djsaxsA
va'kksa dk vkcaVu] oaQiuh vkSj vkosndksa] tks fd va'kksa osQ vkcaVh gSa vkSj va'kèkkjd lnL; ekus tkrs
gS] osQ chp vuqca/ fufgrkFkZ gSA
va'kksa dk vkcaVu
(ys[kkadu dh n`f"V ls fufgrkFkZ)
• ;g izFkk gS fd oqQN jkf'k tks fd vkcaVu jkf'k dgykrh gSA va'kksa osQ vkacfV;ksa ls vkcaVu djus osQ
lkFk gh ek¡x yh tkrh gSA
• vkosndksa ls vkea=k.k dh LohÑfr feyus ij ;g jkf'k tks fd vkosnu ij izkIr gqbZ gS] dks ml iw¡th
[kkrs esa gLrkarj.k fd;k tk,xk] D;ksafd vkSipkfjd :i ls ;g ml dk Hkkx gksrh gSA
• jnn~ fd, x, vkosnu i=k izkIr&jkf'k iwjh rjg vkosndksa dks dkuwu lsch ¼kjk fu/kZfjr vof/ osQ
Hkhrj ykSVkuh gksxhA
• ;fn de va'kksa dk vkcaVu fd;k x;k gS rks vkosnu ls vfèkd jkf'k dks vkcafV;ksa ij vkcaVu osQ
ns; gksus ij lek;ksftr dh tk,xhA
• ¡ h osQ lacèa k esa ckn okyh 2 pj.k va'k vkosnu [kkrs dks can djsxa s tks fd va'kiw¡th ysunsuksa dk
va'kiwt
,d vLFkk;h [kkrk gSA
va'kksa osQ vkcaVu osQ lacaèk esa jks”kukepk izfof"V;k¡ fuEu izdkj gksaxhμ
1. vkosnu ij izkIr jkf'k dk gLrkarj.k
va'k vkosnu [kkrk uke
va'kiw¡th [kkrs ls
(μva'kksa ij vkosnu jkf'k dk va'kiw¡th ls gLrkarj.k)
2. vLohÑr vkosnuksa dh jkf'k dks okil djus ij
cSad [kkrs ls
(μva'kksa ij vLohÑr vkosnuksa ij jkf'k dh okilh ij)
3. vkcaVu ij ns; jkf'k osQ fy,
va'k vkcaVu [kkrk uke
va'kiw¡th [kkrs ls
4. vfèkd vkosnu jkf'k osQ lek;kstu osQ fy,
va'k vkosnu ij [kkrk uke
va'k vkcaVu [kkrs ls
(μva'kksa ij vkosnu jkf'k dks vkcaVu ns; jkf'k esa lek;kstu)
2022-23
5. vkcaVu jkf'k osQ izkIr gksus ijμ
cSad [kkrk uke
(μva'kksa ij& izfr va'k dh nj ls izkIr vkcaVu jkf'k)
O;ogkj (2) vkSj (4) dks la;qDr :i esa bl izdkj Hkh fy[kk tk ldrk gS
cSad [kkrs ls
(μva'kksa ij vLohÑr vkosnuksa ij jkf'k dh okilh vkSj vkosnu jkf'k dks vkcaVu ns; jkf'k esa
lek;kstu)
dHkh&dHkh oaQiuh dh iqLrdksa esa va'k vkosnu vkSj va'k vkcaVu [kkrk la;Dq r :i ls [kksyk tkrk gS tks
va'k vkosnu vkSj vkcaVu [kkrk dgykrk gSA la;Dq r [kkrk bl dkj.k ij vkèkkfjr gS fd ¶vkcaVu fcuk vkosnu
osQ vlaHko gS tcfd vkosnu fcuk vkcaVu osQ vFkZfoghu gS¸A va'kiwt ¡ h dh bu nks ifjfLFkfr;ksa esa ?kfu"B varl±cèa k
gS tc [kkrk la;Dq r j[kk tkrk gS rc jks”kukepk izfof"V;ksa dks fuEu izdkj izy[s ku fd;k tk,xkμ
1. vkosnu vkSj vkcaVu jkf'k izkIr gkus ij
cSad [kkrk uke
va'k vkosnu vkSj vkcaVu [kkrs ls
(μva'kksa ij ______ dh nj ls izkIr vkosnu vkSj vkcaVu jkf'k)
2. vkosnu vkSj vkcaVu jkf'k osQ gLrkarj.k ij
va'k vkosnu vkSj vkcaVu [kkrk uke
va'kiw¡th [kkrs ls
(va'k vkosnu vkSj vkcaVu jkf'k dk va'kiw¡th [kkrs esa gLrkarj.k)
3. vLohÑr vkosnuksa dh jkf'k dh okilh ijμ
va'k vkosnu vkSj vkcaVu [kkrk uke
cSad [kkrs ls
(μva'kksa osQ vlI+kQy vkosndksa dh vkosnu jkf'k dh okilh)
4. 'ks"k vkcaVu jkf'k dh izkfIr ij
cSad [kkrk uke
va'k vkosnu vkSj vkcaVu [kkrs ls
('ks"k vkcaVu jkf'k dh izkfIr ij)
vo#¼ jkf'k }kjk lefFkZr vkosnu (,-,l-ch-,-)

çfrHkwfr;ksa (va'kksa] ½.ki=k ;k vU; foÙkh; lk/uksa) osQ vkjafHkd lkoZtfud çLrko vkSj vf/dkj eqís
vkfn dks cSafdax baLVªwesaV (psd] is vkWMZj@MªkÝV] MsfcV Vw cSad vdkmaV ;k vo#¼ jkf'k }kjk lefFkZr
vkosnu) osQ }kjk vkosnu jkf'k dk Hkqxrku djosQ vfHknku fd;k tk ldrk gSA ,-,l-ch-,- vkosnu jkf'k
osQ Hkqxrku osQ rjhdksa esa ls ,d gSA
2022-23
,-,l-ch-,- Hkkjrh; çfrHkwfr ,oa fofue; cksMZ (lsch) }kjk fodflr ,d çfØ;k gS ftlosQ }kjk
çfrHkwfr;ksa osQ vkbZ-ih-vks- vkSj vkf/dkfjd fuxZe osQ vfHknku osQ fy, vkosnu fd;k tkrk gSA bl fof/
osQ rgr] vkosnd bl fuxZe osQ vfHknku osQ fy, cSad dks vkosnu jkf'k osQ fy, vius cSad •krs dks
vo#¼ djus osQ fy, vf/Ñr djrk gSA cSad vkosnd osQ •krs esa vkosnu dk iSlk rHkh ukes djrk gS]
tc mls vkoafVr çfrHkwfr;ksa ij ns; jkf'k osQ fy, çfrHkwfr;k¡ vkoafVr dh xbZ gSa (va'k@½.ki=k vkfn)A
;fn çfrHkwfr;k¡ vkoafVr ugha dh tkrh gSa] rks cSad jkf'k ls vojks/ (xzg.kkf/dkj) gVk nsrk gSA
,-,l-ch-,- vk/kfjr vkosnuksa osQ varxZr] vkosnu dh xbZ çfrHkwfr;ksa ij ns; vkosnu jkf'k cSad }kjk
vo#¼ dh tkrh gS] ;kuh] ;g vkosnu dh xbZ çfrHkwfr dh jkf'k ij ,d xzg.kkf/dkj osQ :i esa ns;
gksrh gSA daiuh }kjk çfrHkwfr;k¡ vkoafVr djus osQ ckn] cSad vkoafVr çfrHkwfr;ksa ij ns; jkf'k ls vkosnd
osQ cSad •krs dks ukes djrk gS vkSj 'ks"k jkf'k ls xzg.kkf/dkj gVkrk gSA
ek¡x ijμ va'kksa dks iw.kZ Hkqxrku izkIr djus esa vkSj va'kèkkjdksa ls va'kksa dh iw.kZ jkf'k olwy djus esa ek¡x
,d vko';d Hkwfedk fuHkkrh gSA vkcaVu dh iw.kZvof/ rd] va'kksa osQ iw.kZ :i ls Hkqxrku uk ek¡xs tkus
dh fLFkfr esa] funs'kd va'kksa ij 'ks"k jkf'k dks fdlh Hkh le; vko';drkuqlkj ek¡xs tkus dk fu.kZ; ysus
dk vfèkdkj j[krs gSaA ;g Hkh laHko gS fd va'kèkkfj;ksa }kjk ek¡x Hkqxrku dk le; va'kksa osQ fuxZeu osQ
le; fn;k x;k gks ;k fooj.k&i=k esa bldk mYys[k fd;k x;k gksA
va'kksa ij ek¡x osQ lacaèk esa nks egÙoiw.kZ fcanq gSa izFke dksbZ Hkh ek¡x jkf'k va'kksa osQ vafdr ewY; ls
25% ls vfèkd ugha gksxhA f}rh; nks ek¡x osQ eè; esa de ls de ,d ekg dk varjky gksuk pkfg,
;k tSlk dh oaQiuh osQ lhek var£u;e esa izkoèkku fd;k x;k gksA
va'kksa ij ek¡x jkf'k izkIr gksus ij fuEuor~ jks”kukepk izkof"V dh tkrh gSμ
1. ek¡x jkf'k ns; gksus ij
va'k ek¡x [kkrk uke
va'kiw¡th [kkrs ls
(μ va'kksa ij ______ #- dh nj ls ek¡x jkf'k ns;)
2. ek¡x jkf'k izkIr gkus ij
cSad [kkrk uke
va'k ek¡x [kkrs ls
(ek¡x jkf'k izkIr)
izFke] f}rh; vFkok r`rh; 'kCnksa dk iz;ksx va'k ek¡x [kkrk esa va'k vkSj ek¡x [kkrk esa va'k] vkSj ek¡x osQ
eè; fd;k tkuk vko';d gS rkfd ek¡x dh Js.kh dh igpku dh tk losQA mnkgj.k osQ fy, izFke ek¡x
dh fLFkfr esa va'k izFke ek¡x [kkrk] f}rh; ek¡x dh n'kk esa va'k f}rh; ek¡x [kkrk dgyk,xkA ;gk¡ è;ku
;ksX; gS fd 'kCn ^vkSj vafre* dks Hkh tksM+k tkrk gS ;fn ;g vafre ek¡x gS tSls ;fn f}rh; ek¡x vafre
ek¡x gS rks ;g f}rh; vkSj vafre ek¡x dgyk,xh vkSj ;fn r`rh; ek¡x vafre ek¡x gS rks bls r`rh; o vafre
ek¡x dgsaxsA ;g Hkh laHko gS fd oaQiuh vkcaVu osQ ckn laiw.kZ 'ks"k jkf'k ,d gh ek¡x esa ,df=kr djsA ,slh
fLFkfr esa izFke ek¡x gh izFke vkSj vafre ek¡x dgyk,xhA
2022-23
turk esa vfHknku osQ fy, tc va'kksa dks fuxZfer fd;k tkrk gS rks fuEu ckrksa dks è;ku esa j[kk tk,xkμ
1. vkosnu jkf'k] va'kksa osQ vafdr ewY; dk de ls de 5% gksuh pkfg,A
2. ek¡x dks lhek var£u;e osQ izkoèkku osQ vqulkj gh ek¡xk tk,xkA
3. ogk¡] tgk¡ ij dksbZ var£u;e ugha gS rks ¶lkj.kh&v¸ esa fn, x, fuEu izkoèkku ykxw gksaxsA
(v) nks ek¡xksa osQ eè; ,d eghus dk varjky gksxkA
(c) ek¡xh xbZ jkf'k va'kksa osQ vafdr ewY; dk 25% ls ”;knk ugha gksxkA
(l) va'kèkkfj;ksa dks jkf'k osQ Hkqxrku osQ fy, de ls de 14 fnuksa dk uksfVl fn;k tkuk pkfg,A
(n) leku Js.kh osQ lHkh va'kksa ij ek¡x dks ,d leku vkèkkj ls ek¡xk tk,xkA
fVIi.khμ lerk va'k rFkk vfèkeku va'k nksuksa osQ fy, ys[kkadu dh izfØ;k leku gS] nksuksa esa eè; varj
(Hksn) osQ fy, izR;sd fd'r ls igys ^lerk* vkSj ^vfèkeku* 'kCnksa dk iz;ksx fd;k tk,xkA
mnkgj.k 1
eksuk vFkZ ewoj fyfeVsM us 100 #i;s okys 12,000 va'k fuxZZfer fd,A bu ij ns; jkf'k;k¡ fuEukuqlkj
gSaμ 30 #i;s vkosnu ij] 40 #i;s vkcaVu ij] 20 #i;s izFke ek¡x ij vkSj 'ks"k f}rh; rFkk vafre ek¡x
ijA 13,000 va'kksa osQ fy, vkosnu i=k Lohdkj fd, x,A funs'kdksa us 1,000 va'kksa osQ fy, vkosnu dks
vLohdkj dj fn;k rFkk mudh leLr jkf'k ykSVk nh xbZA lHkh va'kksa ij vkcaVu jkf'k dks Lohdkj fd;k
x;k vkSj 100 va'kksa dks NksM+dj lHkh ns; jkf'k dks izkIr fd;k x;kA eksuk vFkZ ewoj fyfeVsM dh iqLrdksa
esa ysu&nsu izysf[kr djsaA
gy
eksuk vFkZ ewoj fyfeVsM dh iqLrosaQ

jks”kukepk
frfFk fooj.k c-i`- uke tek

l- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 3,90,000
va'k vkosnu [kkrs ls 3,90,000
(13,000 va'kksa ij 30 #- izfr va'k vkosnu jkf'k
izkIr dh xbZ)
va'k vkosnu [kkrk uke 3,60,000
va'kiw¡th [kkrs ls 3,60,000
(vkosnu jkf'k dks va'kiw¡th esa gLrkarfjr djus ij)
2022-23
va'k vkosnu [kkrk uke 30,000

cSad [kkrs ls 30,000
(1,000 va'kksa ij vkosnu jkf'k jnn~ djus ij)
va'k vkcaVu [kkrk uke 4,80,000
(12,000 va'kksa ij 40 #i;s izfr va'k vkcaVu
ij ns; jkf'k)
csad [kkrk uke 4,80,000
va'k vkcaVu [kkrs ls 4,80,000
(12,000 va'kksa ij 40 #i;s izR;sd vkcaVu jkf'k
izkIr djus ij)
va'k izFke ek¡x [kkrk uke 2,40,000
(izFke ek¡x ij 12,000 va'kksa ij 20 #i;s izfr
va'k ns; jkf'k)
va'k izFke ek¡x [kkrs ls 2,38,000
(100 va'kksa dks NksM+dj lHkh va'kksa ij izFke ek¡x
jkf'k izkIr djus ij)
va'k f}rh; ,oa vafre ek¡x [kkrk uke 1,20,000
(12,000 va'kksa ij 10 #- izfr va'k f}rh; ,oa
vafre ek¡x jkf'k ns;)
va'k f}rh; vkSj vafre ek¡x [kkrs ls 1,19,000
(100 va'kksa osQ flok; f}rh; vkSj vafre ek¡x jkf'k
izkIr gkus ij)
mnkgj.k 2
bZLVuZ oaQiuh fyfeVsM us 10 #i;s izR;sd dh jkf'k osQ 40,000 va'k turk osQ va'kiw¡th osQ fy, fux£er
fd,A bu ij ns; jkf'k;k¡ fuEukuqlkj gSaA vkosnu ij 4 #i;s] vkcaVu ij 3 #i;s vkSj 'ks"k izFke rFkk vaafre
ek¡x ijA 40,000 va'kksa osQ fy, vkosnu izkIr fd, x,A oaQiuh us vkosndksa dks leLr vkcaVu dj fn;kA
vkcaVu rFkk izFke vkSj vafre ek¡x ij ns; jkf'k dks izkIr dj fy;k x;kA oaQiuh dh iqLrdksa esa jks”kukepk
esa ysu&nsu izysf[kr djsaA
2022-23
bZLVuZ oaQiuh fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#i;s) (#i;s)
(40,000 va'kksa ij 4 #- izfr va'k vkosnu jkf'k
izkIr djus ij)
(vkosnu jkf'k dks va'k [kkrs esa gLrkarfjr djus ij)
ij ns; jkf'k)
(40,000 va'kkas ij 3 #i;s izfr va'k vkcaVu dh
jkf'k izkIr gkus ij ij)
va'k izFke ,oa vafre ek¡x [kkrk uke 1,20,000
(40,000 va'kksa ij 3 #i;s izR;sd va'k izFke ,oa
vafre ek¡x ij ns; jkf'k)
va'k izFke ,oa vafre [kkrs ls 1,20,000
(izFke vkSj vafre ek¡x ij ek¡xh xbZ jkf'k
dh izkfIr ij)
Lo;a djsa
1- 1 vizSy 2014 dks ,d fyfeVsM oaQiuh dks 40,000 #i;s dh vfèkÑr iw¡th okys 10 #i;s izR;sd
va'k osQ lkFk fuxfer (lfEefyr) fd;k x;kA oaQiuh us turk esa vfHknku osQ fy, 3]000 va'kksa
dks fuxZfer fd;k] ftu ij ns; jkf'k;k¡ gSaμ
2022-23
vkosnu ij 3 #i;s izfr va'k

vkcaVu ij 2 #i;s izfr va'k
izFke ek¡x ij (vkcaVu osQ 1 eghus i'pkr~) 2.50 #i;s izfr va'k
f}rh; vkSj vafre ek¡x ij 2.50 #i;s izfr va'k
turk }kjk leLr va'kksa dk vfHknku fd;k x;k rFkk vkosnu jkf'k dks 15 vizSy 2014 dks
izkIr fd;k x;kA lapkydksa us 1 ebZ 2014 dks vkcaVu fd;kA
vki va' k i¡wt h osQ ysu &nsu dks ,d oa Q iuh dh iq L rdks a es a fdl iz d kj iz y s f [kr djs a x s
;fn oaQiuh us leLr ns; jkf'k dks izk Ir dj fy;k x;k gS vkS j oa Q iuh la;qDr vkos n u rFkk
vkcaVu osQ [kkrs cukrh gSA
2- g"kkZ fyfeVsM dks 25]00]000 #i;s dh vf/Ñr iw¡th] 10 #i;s çR;sd osQ 2]50]000 lerk va'kksa
esa foHkkftr] osQ lkFk iathÑr fd;k x;k FkkA daiuh osQ çorZdksa us daiuh osQ laLFkkiu ij 10 #i;s
çR;sd osQ 25]000 lerk va'kksa dh lnL;rk ysus dk nkf;Ro fy;k FkkA bl jkf'k dk daiuh osQ çorZdksa
}kjk Hkqxrku fd;k x;k Fkk vkSj daiuh }kjk çkIr fd;k x;k FkkA
daiuh us ckn esa tu lk/kj.k esa vfHknku osQ fy, 2]00]000 va'k ,-,l-ch-,- vkSj HkkSfrd :i
ls tkjh fd,A blus 1]80]000 lerk va'kksa osQ fy, vkosnu çkIr fd,A lHkh vkosndksa dks va'k
vkoafVr fd, x, FksA
vf/Ñr va'k iw¡th] fuxZfer va'k iw¡th vkSj g"kZ fyfeVsM dh vfHknku dh xbZ va'k iw¡th dk
fu/kZj.k djsaA
1.6.1 cdk;k ek¡x

lekU;r% ;g ik;k x;k gS fd ek¡xh xbZ iw¡th dk Hkkx va'kèkkfj;ksa }kjk ns; frfFk rd pqdk;k ugha tkrkA
tc dksbZ va'kèkkjh ek¡xh xbZ vkcaVu dh jkf'k ;k ek¡x jkf'k dk Hkkx ns; frfFk rd ugha pqdk ikrk rks bl
jkf'k dks ;|fi] cdk;k ek¡x dgrs gSaA ek¡x jkf'k] lHkh ek¡x [kkrksa dk uke 'ks"k n'kkZrh gS rFkk bl jkf'k
dks [kkrksa dh fVIi.kh esa iznf'kZr fd;k tk,xk (ns[ksa vè;k; 3) rFkk bldks pqdrk iw¡th esa ls ?kVkdj
rqyu&i=k osQ nkf;Ro i{k esa n'kkZ;k tkrk gSA tgk¡ ,d oaQiuh ^cdk;k ek¡x [kkrk* rS;kj djrh gS] rks ,slh
fLFkfr esa vfrfjDr jks”kukepk izfo"Vh dh tk,xhA ;|fi ,slk djuk vko';d ugha gSA
cdk;k ek¡x [kkrk uke
va'k izFke ek¡x [kkrs ls
va'k f}rh; ,oa vafre ek¡x [kkrs ls
(cdk;k ek¡x jkf'k dks ys[kksa esa ys tkrs gq,)
oaQiuh dh lhek var£u;eμ lkekU;r% oaQiuh osQ lapkydksa dks cdk;k ek¡x jkf'k ij C;kt dh
jkf'k osQ fufnZ"V nj ls ifjorZu djus dk vfèkdkj nsrs gSa] bl izdkj dh fLFkfr esa ;fn var£u;e bldk
[kqyklk ugha djrs rks ^lkj.kh&,iQ* esa fn, x, fu;e osQ vuqlkj C;kt yxk;k tk,xk tks fd ;g n'kkZrk
2022-23
gS fd C;kt nj 10% ls vf/d ugha gks ldrh gSA Hkqxrku fd, tkus okys C;kt dh x.kuk fu/kZfjr frfFk
rFkk va'kèkkjh }kjk okLrfod Hkqxrku dh frfFk osQ eè; dh le;kof/ osQ fy, dh tk,xhA
ek¡x jkf'k osQ C;kt lfgr izkfIr ij] C;kt dh jkf'k dks C;kt [kkrs esa tcfd ek¡x jkf'k dks Øe'k%
ek¡x [kkrs vFkok cdk;k ek¡x [kkrs esa tek fd;k tk,xkA tc va'kèkkjh cdk;k ek¡x jkf'k dk C;kt lfgr
Hkqxrku djrk gS rks bl lacaèk esa izfof"V fuEu izdkj ls gksxhA
cSad [kkrk uke
cdk;k ek¡x [kkrs ls
cdk;k ek¡x ij C;kt [kkrs ls
(C;kt lfgr ckdk;k ek¡x jkf'k izkIr gksus ij)
;fn oqQN Hkh o£.kr ugha gS] rks ;gka ek¡x ij C;kt dh jkf'k dks ys[ks esa ys tkus rFkk mijksDr izfof"V
djus dh vko';drk ugha gSA
mnkgj.k 3
Øksfud fyfeVsM us 10,000 lerk va'k tks fd 10 #i;s izR;sd gS] fuxZfer fd,A bu ij ns; jkf'k;k¡
bl izdkj gSaμ
vkosnu ij 2.50 #i;s_ vkcaVu ij 3 #i;s_ izFke ek¡x ij 2 #i;s rFkk 'ks"k f}rh; ,ao vafre
ek¡x ijA lHkh va'kksa ij iw.kZ :i ls vfHknku Lohdkj fd;k x;k flok; ,d va'kèkkjh osQ] ftlus 100
va'kksa osQ fy, vkosnu fd;k ysfdu f}rh; ,ao vafre ek¡x jkf'k dk Hkqxrku ugha fd;kA bl ysu&nsu osQ
lanHkZ esa jks”kukepk izfof"V djsaA
gy
Øksfud fyfeVsM
jks”kukepk
l- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 25,000
lerk va'k vkosnu [kkrs ls 25,000
(10,000 va'kksa ij 2.50 #- izfr va'k vkosnu jkf'k
Lohdkj dh xbZ)
lerk va'k vkosnu [kkrk uke 25,000
lerk va'kiw¡th [kkrs ls 25,000
2022-23
lerk va'k vkcaVu [kkrk uke 30,000

jkf'k ns; gksus ij)
lerk va'k vkcaVu [kkrs ls 30,000
(vkcaVu jkf'k dh izkfIr ij)
va'k izFke ek¡x [kkrk uke 20,000
(10,000 va'kksa ij 2 #i;s izfr va'k izFke
ek¡x jkf'k ns;)
lerk va'k izFke ek¡x [kkrs ls 20,000
(izFke ek¡x jkf'k dh ikfIr gksus ij)
va'k f}rh; ,oa vafre ek¡x [kkrk uke 25,000
(vafre ek¡x jkf'k ns;)
cdk;k ek¡x [kkrs ls uke 250
lerk va'k f}rh; ,oa vafre ek¡x [kkrs ls 25,000
(100 va'kksa osQ vfrfjDr vafre ek¡x jkf'k
dh izkfIr gksus ij)
1.6.2 vfxze ek¡x [kkrk

dHkh&dHkh oqQN va'kèkkjh oaQiuh osQ va'kksa ij izkIr jkf'k dk oqQN Hkqxrku ;k leLr Hkqxrku] ek¡x ls iwoZ
gh dj nsrs gSaA va'kèkkfj;ksa ls izkIr bl jkf'k dks vfxze ek¡x jkf'k dgrs gSaA vfxze ek¡x jkf'k ,d oaQiuh
osQ fy, ns;èku gS vkSj bls vfxze ek¡x [kkrs esa tek fd;k tkrk gSA izkIr jkf'k dks ek¡x jkf'k osQ ns; gksus
dh frfFk osQ lkFk gh lek;ksftr fd;k tkrk gSA oaQiuh vfèkfu;e dh ^lkj.kh laca/ ,iQ* esa vfxze ek¡x
osQ lacaèk esa C;kt dh jkf'k ij 12% dh nj ls ”;knk dk izkoèkku ugha n'kkZrhA
vfxze ek¡x dh izkfIr ij jks”kukepk izfof"V dh tk,xhμ
cSad [kkrk uke
vfxze ek¡x [kkrs ls
(vfxze ek¡x jkf'k dh izkfIr ij)
tc okLro esa ek¡x jkf'k ns; gksrh gS rks vfxze ek¡x jkf'k osQ lacaèk esa fuEu jks”kukepk izfof"V
dh tk,xhA
2022-23
vfxze ek¡x [kkrk uke
lacafèkr ek¡x [kkrs ls
(vfxze ek¡x jkf'k dks ek¡x jkf'k osQ ns; osQ lkFk lek;ksftr djus ij)
vfxze ek¡x [kkrs dk 'ks"k oaQiuh osQ rqyu&i=k esa mi'kh"kZ vU; pkyw nkf;Ro tks 'kh"kZ pkyw nkf;Ro
osQ varxZr 'kh"kZd lerk ,oa ns;rkvksa esa n'kkZ;k tkrk gSA ysfdu pqdrk iw¡th dh jkf'k esa ugha tksM+k tk,xkA
tSls fd vfxze ek¡x ,d oaQiuh osQ fy, nkf;Ro gS] ;g oaQiuh dk dÙkZO; gS] fd bl izdkj dh
jkf'k dh izkfIr ij] izkfIr dh frfFk ls okLrfod ns; frfFk rd C;kt dk Hkqxrku djsA lekU;r% vfxze
ek¡x [kkrs ij ns; C;kt dh nj dk mYys[k fdlh Hkh oaQiuh osQ ik"kZn var£u;e esa fd;k tkrk gSA
;fn var£u;eksa esa bl lacaèk esa dksbZ izkoèkku ugha gS] rks vfxze ek¡x osQ lacaèk esa ^lkj.kh ,iQ* ykxw
gksxh tks fd ;g n'kkZrh gS fd C;kt dh nj 12% izfro"kZ ls ”;knk ugha gksxhA vfxze ek¡x osQ lacaèk esa
C;kt dh jkf'k dk ys[kkadu O;ogkj gksxkμ
1. C;kt dh jkf'k osQ Hkqxrku ij
vfxze ek¡x ij C;kt [kkrk uke
cSad [kkrs ls
(vfxze ek¡x ij izkIr C;kt osQ Hkqxrku ij)
vFkok
2.(d) C;kt ns; gksus ij
vfxze ek¡x ij C;kt [kkrk uke
fofoèk va'kèkkfj;ksa osQ [kkrs ls
(vfxze ek¡x ij C;kt)
2.([k) C;kt dh jkf'k osQ Hkqxrku ij
fofo/ va'k/kfj;ksa osQ [kkrksa esa uke
cSad [kkrs ls
(vfxze ek¡x ij C;kt osQ Hkqxrku ij)
mnkgj.k 4
dksfudk fyfeVsM 2,00,000 #i;s dh vfèkÑr lerk iw¡th tks fd 2,000 va'kksa 100 #i;s izR;sd esa
foHkkftr gS] lkFk gh iw¡thÑr gS] us vfHknku osQ fy, 1,000 va'k fuxZfer fd,] ftu ij 25 #i;s
vkosnu jkf'k_ 30 #i;s vkcaVu jkf'k_ 20 #i;s izFke ek¡x ij_ vkSj 'ks"k vko';drkuqlkj ek¡xs tkus ijA
1,000 va'kksa osQ fy, vkosnu Lohdkj fd, x, vkSj vkcaVu fd;k x;kA vkcaVu dh jkf'k iw.kZ :i
ls izkIr dh xbZ] ysfdu tc izFke ek¡x jkf'k ek¡xh xbZ rks ,d va'kèkkjh ftls 100 va'k vkcafVr fd,
x, Fks] ek¡x jkf'k pqdkus esa vleFkZ Fkk rFkk ,d vU; va'kèkkjh us 50 va'kksa osQ fy, lai.w kZ jkf'k dk Hkqxrku
dj fn;kA oaQiuh us dksbZ vU; ek¡x ugha dhA
oaQiuh dh iqLrdksa esa va'kiw¡th osQ ysunsu ls lacafèkr vko';d jks”kukepk izfof"V;k¡ djasA
2022-23
gy
dksfudk fyfeVsM dh iqLrosaQ
jks”kukepk
l- jkf'k jkf'k
(#-) (#-)
lerk va'k vkosnu [kkrs ls 25,000
(1,000 va'kksa ij ij 25 #- izfr va'k vkosnu jkf'k
izkfIr ij)
va'kiw¡th [kkrs ls 25,000
(1,000 va'kksa ij 30 #i;s izfr va'k vkcaVu jkf'k ns;)
lerk va'k izFke ek¡x [kkrk uke 20,000
(1,000 va'kksa ij 20 #i;s izfr va'k izFke ek¡x ns;)
cdk;k ek¡x [kkrs uke 2,000
lerk va'k izFke ek¡x [kkrk 20,000
vfxze ek¡x [kkrs ls 1,250
(900 va'kksa ij izFke ek¡x jkf'k dh izkfIr rFkk 50
va'kksa ij vfxze ek¡x jkf'k 25 #i;s izfr va'k)
O;ogkj esa leLr izkIr jkf'k dks jksdM+ cgh esa izysf[kr fd;k tk,xk] jks”kukepksa esa ugha
(ns[ksa mnkgj.k 5)A
2022-23
mnkgj.k 5
;wuhd fiDplZ fyfeVsM dk iathdj.k 5,00,000 #i;s dh vfèkÑr iw¡th ftldks 20,000 #i;s 5%
vf/eku (iwokZf/dkj va'k) 10 #i;s izR;sd va'k rFkk 30,000 lerk va'k] 10 #i;s izR;sd va'k esa ck¡Vk
x;kA oaQiuh us 10,000 iwokZfèkdkj rFkk 15,000 lerk va'kksa dk vfHknku izkfIr gsrq turk esa fuxZeu
fd;kA va'kksa ij ns; jkf'k fuEu izdkj gSμ
lerk va'k (#i;s) vf/eku va'k (#i;s)
vkosnu 2 2
vkcaVu 3 3
izFke ek¡x 2.50 2.50
f}rh; vkSj vafre ek¡x 2.50 2.50
lHkh va'kksa ij iw.kZ :i ls vfHknku Lohdkj fd;k x;kA f}rh; vkSj vafre ek¡x 100 lerk va'kksa
rFkk 200 vf/ekuh va'kksa osQ vfrfjDr lHkh ns; jkf'k;k¡ izkIr dh xb±A mijksDr ysunsu dks jks”kukepk
esa izysf[kr djsaA lkFk gh jksdM+ iqLrd vkSj rqyu&i=k Hkh rS;kj djsaA
gy
;wuhd fiDplZ fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
5% vf/ekuh va'k vkosnu [kkrk uke 20,000
5% vf/ekuh va'kiw¡th [kkrs ls 20,000
(vkcaVu jkf'k ns;)
5% vf/ekuh va'k vkcaVu [kkrk uke 30,000
(vkcaVu jkf'k ns;)
lerk va'k izFke ek¡x [kkrk uke 37,500
5% vf/ekuh izFke ek¡x [kkrk uke 25,000
(izFke ek¡x jkf'k ns;)
2022-23
lerk va'k f}rh; ,oa vafre ek¡x [kkrk uke 37,500

5% vf/ekuh va'k f}rh; ,oa vafre ek¡x ek¡x [kkrk uke 25,000
(f}rh; ,oa vafre ek¡x ek¡x [kkrk)
cdk;k ek¡x [kkrk uke 750
lerk va'k f}rh; ,ao vafre ek¡x [kkrs ls 250
5% vf/ekuh va'k f}rh; ,oa vafre ek¡x [kkrs ls 500
(cdk;k ek¡x osQ fy,)
jksdM+ iqLrd (cSad LarHk)
uke tek
frfFk fooj.k c-i`- jkf'k frfFk fooj.k c-i`- jkf'k
la- (#-) la- (#-)
lerk va'k vkosnu [kkrk 30,000 'ks"k vk@ys 2,49,250
5% iwokZfèkdkj va'k 20,000
vkosnu [kkrk
lerk va'k vkcaVu 45,000
5% iwokZfèkdkj va'k 30,000
vkcaVu [kkrk
lerk va'k izFke 37,500
ek¡x [kkrk
5% vf/ekuh va'k izFke 25,000
ek¡x [kkrk
lerk va'k f}rh; ,ao 37,250
vafre ek¡x [kkrk
5% vf/ekuh va'k f}rh; 24,500
,ao vafre ek¡x [kkrk
2,49,250 2,49,250
;wuhd fiDplZ fyfeVsM dk rqyu&i=k

fooj.k uksV 2013
la[;k (#-)
I. lerk ,oa ns;rk,¡
1- va'k/kjd dks"k
(d) va'kiw¡th 1 2,49,250
;ksx 2,49,250
2022-23
II. ifjlaifÙk;k¡
1- pkyw ifjlaifÙk;k¡
(d) udn ,oa udn rqY;kad 2 2,49,250
;ksx 2,49,250
[kkrksa dh fVIif.k;k¡μ
fooj.k (#-) (#-)
va'kiw¡th
vf/Ñr iw¡th
30,000 lerk va'k] 10 #i;s izR;sd 3,00,000
20,000 5% vf/ekuh va'k] 10 #i;s izR;sd 2,00,000
5,00,000
fuxZfer iw¡th
15,000 #- lerk va'k] 10 #i;s izR;sd 1,50,000
10,000 #- 5% vf/ekuh va'k] 10 #i;s izR;sd 1,00,000
2,50,000
vfHknÙk iw¡th
vfHknÙk ,ao iw.kZ iznÙk
14,900 #- lerk va'k] 10 #i;s izR;sd 1,49,000
9,800 #- 5% vf/ekuh va'k] 10 #i;s izR;sd 98,000 2,47,000
vfHknÙk ijarq iw.kZ iznÙk ugha

100 #- lerk va'k] 10 #i;s izR;sd 1,000
?kVk;kμ cdk;k ek¡x jkf'k (250) 750
200 #- 5% vf/ekuh va'k] 10 #i;s izR;sd 2,000

?kVk;kμ cdk;k ek¡x jkf'k 500 1,500
2,49,250
mnkgj.k 6
jksfgr ,aM oaQiuh us 30,000 va'k 10 #i;s izR;sd va'k fuxZfer fd,] ftl ij 3 #i;s vkosnu ij_ 3
#i;s vkcaVu_ vkSj 2 #i;s izFke ek¡x 2 eghus osQ i'pkr~ ns; gSA vkcaVu jkf'k dks NksM+dj lHkh ns; jkf'k
izkIr gqbZ ysfdu izFke ek¡x ij ,d va'kèkkjh ftlosQ ikl 400 va'k Fks izFke ek¡x jkf'k dk Hkqxrku ugha
fd;k vkSj ,d vU; va'kèkkjh ftlosQ ikl 300 va'k Fks] us f}rh; vkSj vafre ek¡x tks fd 2 #i;s gS
vHkh ek¡xh ugha xbZ dk Hkqxrku dj fn;kA oaQiuh dh iqLrdksa esa vko';d jks”kukepk izfof"V;k¡ djsaA
2022-23
gy
jksfgr ,aM oaQiuh dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
va'k vkosnu [kkrs ls 90,000
(30,000 va'kksa ij ij 3 #- izfr vkosnu jkf'k
dh izkfIr ij)
va'k vkcaVu [kkrk uke 90,000
(30,000 va'kksa ij 3 #i;s izfr va'k vkcaVu jkf'k
ns; gksus ij)
va'k vkcaVu [kkrs ls 90,000
(vkcaVu jkf'k dh izkfIr gksus ij)
(30,000 va'kksa ij 2 #i;s izfr va'k izFke ek¡x
jkf'k ns; gksus ij)
cdk;k ek¡x [kkrk uke 800
va'k izFke ek¡x [kkrs ls 60,000
vfxze ek¡x [kkrs ls 600
(300 va'kksa ij 2 #i;s izR;sd vfxze izkfIr rFkk
400 va'kksa ij 2 #i;s izR;sd izFke ek¡x jkf'k izkIr
ugha gksus ij)
2022-23
Lo;a djsa
1. ,d oaQiuh us 20,000 lerk va'k 10 #i;s izR;sd tks fd 3 #i;s vkosnu_ 3 #i;s vkcaVu_ 2
#i;s izFke ek¡x_ vkSj 2 #i;s f}rh; ek¡x vkSj vafre ek¡x ij ns; gS] dk fuxZeu fd;kA vkcaVu
jkf'k dks 1 ebZ 2014 ;k mlls igys Hkqxrku fd;k tk ldrk gSA izFke ek¡x] 1 vxLr 2014
;k mlls igys vkSj f}rh; vkSj vafre ek¡x 1 vDrwcj 2014 ;k mlls igys Hkqxrku fd;k tk ldrk
gSA ^,Dl* ftldks 1,000 va'k vkcafVr fd, x,] us vkcaVu rFkk ek¡x jkf'k dk Hkqxrku ugha fd;k_
^okbZ* ftldks 600 va'k vkcafVr fd, x, Fks] us nksuksa ek¡x jkf'k dk Hkqxrku ugha fd;k vkSj ^”ksM*
ftlosQ ikl 400 va'k Fks] us vafre ek¡x dk Hkqxrku ugha fd;kA jks”kukepk izfof"V;k¡ dhft, rFkk
30 ekpZ 2015 ij oaQiuh dk rqyu&i=k rS;kj djsaA
2. vYiQk oaQiuh fyfeVsM us 10 #i;s izR;sd osQ 10,000 va'k] fuxZfer fd,A bu ij ns; jkf'k;k¡ bl
izdkj gSaA 3 #i;s vkosnu ij_ 2 #i;s vkcaVu ij vkSj 'ks"k nks leku fd'rksa ij ns; gSA vkcaVu
dh jkf'k 30 ekpZ 2015 ;k mlls igys_ izFke ek¡x jkf'k 30 tqu 2015 ;k mlls igys vkSj vafre
ek¡x jkf'k 31 vxLr ;k mlls igys ns; gSA feLVj ^v* ftudks 600 va'kksa dk vkcaVu fd;k x;k
Fkk_ us va'kksa osQ vafdr ewY; dk lHkh 'ks"k vkcaVu osQ le; gh dj fn;kA oaQiuh dh iqLrdksa esa
jks”kukepk izfof"V;k¡ izysf[kr djsa vkSj bl frfFk ij oaQiuh dk fLFkfr fooj.k Hkh rS;kj djsaA
OkSdfYid :i ls %
frfFk fooj.k c-i`-l- uke tek
jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 59 ] 200
cdk;k ekax [kkrk uke 800
va'k IkzFke ekax [kkrs ls 60]000
(2 :- izfr va'k Ikj 400 va'kksa ij cdk;k ekax)
CkSad [kkrk uke 600
vfxze ekax [kkrs ls 600
(2 :- izfr va'k Ikj 300 va'kksa ij cdk;k ekax)
1.6.3 vfèk&vfHknku
oqQN fLFkfr;ksa esa tc oaQiuh dks turk esa fuxZfer va'kksa ls vfèkd va'kksa osQ fy, vkosnu i=k izkIr gks
tkrs gSa] tks fd vDlj oaQiuh dh etcwr@lqn`<+ foÙkh; fLFkfr ,oa vPNs izca/ osQ dkj.k gksrk gS]
vfèk&vfHknku dgykrk gSA
bl izdkj dh fLFkfr esa lapkydksa osQ ikl blosQ O;ogkj osQ fy, rhu fodYi ekStwn gSaμ (1) oqQN
vkosnuksa dks iw.kZ :i ls Lohdkj djosQ rFkk 'ks"k dks iw.kZ :i ls euk dj fn;k tkrk gS_ (2) lHkh vkosndksa
2022-23
osQ va'kksa dk vkcaVu vkuqikfrd ;k lekuqikr :i esa fd;k tk ldrk gS_ rFkk (3) mijksDr nksuksa fofèk;ksa
dks la;qDr :i ls ykxw dj ldrs gSa] tks fd O;ogkj esa lcls lkekU; fofèk gSA
vf/&vfHknku dh leL;kvksa dk varr% lek/ku va'kksa osQ vkcaVu }kjk fd;k tkrk gSA vr% ys[kkadu
osQ n`f"Vdks.k ls vf/&vfHknku dh fLFkfr dks vkosnu vkSj vkcaVu osQ laiw.kZ <k¡ps osQ vanj j[kk tkrk gSA
vFkkZr~ vkosnu jkf'k dh izkfIr] vkcaVu ij ns; jkf'k vkSj va'k/kjdksa ls izkfIr rFkk ;g izfof"V;ksa osQ izfr:i
ls izfrfcafcr gSaA
izFke fodYiμ tc lapkyd oqQN vkosnu dks iw.kZ :i ls Lohdkj djrs gSa rFkk vU; dks iw.kZ :i ls
jnn~ dj nsrs gSa] rks jnn~ vkosnu ls izkIr jkf'k dks iw.kZ :i ls ykSVk fn;k tkrk gSA mnkgj.k osQ fy,] ,d
oaQiuh us 20,000 va'kksa osQ fy, vkea=k.k fd;k rFkk 25,000 va'kksa osQ fy, vkosnu izkIr fd,A lapkydksa
us 5,000 va'kksa osQ fy, fd, x, vkosnu dks fcyoqQy jnn~ dj fn;k tks fd vko';d la[;k ls vfèkd
Fks vkSj vkosnu jkf'k dks iw.kZ :i ls okil dj fn;k x;kA bl fLFkfr esa vkosnu vkSj vkcaVu ij jks”kukepk
izfof"V dh tk,xhμ
vkosnu vkSj vkcaVu ij oSdfYid rkSj ij jks”kukepk izfof"V fuEu izdkj ls dh tk,xhμ
1. cSad [kkrk uke
(25,000 va'kksa ij vkosnu jkf'k dh izkfIr ij)
2. va'k vkosnu [kkrk uke
va'kiw¡th [kkrs ls
cSad [kkrs ls
(25,000 va'kksa ij vkcaVu jkf'k osQ gLrkarj.k
rFkk jnn~ fd, x, va'kksa dks va'kiw¡th osQ
gLrkarj.k djus ij)
3. va'k vkcaVu [kkrk uke
va'kiw¡th [kkrs ls
(20,000 va'kksa dh vkcaVu jkf'k osQ ns; gksus ij)
4. cSad [kkrk uke
(vkcaVu jkf'k osQ izkIr gksus ij)
nwljk fodYiμ tc lapkyd lHkh vkosndksa dks vkuqikfrd vkcaVu djrs gSa (izks&jkVk vkcaVu dgykrk
gS) vkosnu ls izkIr vfèkd jkf'k dh izkfIr lkekU;r% ns; vkcaVu jkf'k osQ lkFk lek;ksftr dj nh tkrh
gSA ,slh fLFkfr esa ;|fi va'kksa ij ns; vkcaVu jkf'k ls vfèkd jkf'k dh izkfIr dks ;k rks okil dj fn;k
tk,xk ;k vfxze ek¡x esa tek dj fn;k tk,xkA
mnkgj.k osQ fy,] 20,000 va'kksa osQ fy, vkea=k.k fd, vkSj 25,000 va'kksa osQ fy, vkosnu vkus
dh fLFkfr esa ;g fu.kZ; fy;k x;k fd vkosndksa dks va'kksa dk vkcaVu 4 : 5 osQ vuqikr esa fd;k tk,A
2022-23
;g izks&jkVk vkcaVu dh fLFkfr dgykrh gS vkSj 5,000 va'kksa ij izkIr vfèkd jkf'k dks 20,000 va'kksa
ij ns; vkcaVu dh jkf'k osQ lkFk lek;ksftr fd;k tk,xkA bl fLFkfr esa vkosnu vkSj vkcaVu dh
jks”kukepk izfof"V bl izdkj gksxhμ
1. cSad [kkrk uke
(25,000 va'kksa ij μ #i;s izfr vkosnu jkf'k
dh izkfIr gksus ij)
va'kiw¡th [kkrs ls
(vkosnu jkf'k dks va'kiw¡th [kkrs esa gLrkarfjr
djus ij rFkk 5,000 va'kksa ij vfèkd vkosnu jkf'k
dks va'k vkcaVu esa tek djus ij)
va'kiw¡th [kkrs ls
(25,000 va'kksa ij vkcaVu jkf'k osQ ns; gksus ij)
4. cSad [kkrk uke
(igys ls izkIr jkf'k dks lek;ksftr djus rFkk
vkcaVu jkf'k dh izkfIr ij)
rhljk fodYiμ tc oqQN va'kksa ij fd, x, vkosnu dks jnn~ fd;k tkrk gS vkSj 'ks"k va'kksa osQ fy,
vkuqikfrd vkcaVu fd;k tkrk gS] rks jnn~ fd, x, vkosnuksa dh iw.kZ jkf'k dks izkfIr gksus ij ftu vkosndksa
dks vkuqikfrd vkcaVu fd;k x;k gS] dks vkcaVu jkf'k ns; gksus osQ lkFk lek;ksftr fd;k tk,xkA
mnkgj.k osQ fy,] ,d oaQiuh 10,000 va'kksa osQ vkosnu osQ fy, vkea=k.k nsrh gS vkSj 15,000
va'kksa osQ fy, vkosnu izkIr fd, x,A lapkydksa us 2,500 va'kksa osQ fy, fd, x, vkosnuksa dks jnn~ dj
fn;k vkSj 'ks"k 12,500 va'kksa osQ vkosndksa dks 10,000 va'kksa dk vkuqikfrd vkcaVu fd;k x;kA bl izdkj
izR;sd ik¡p va'kksa osQ vkosnu osQ fy, pkj va'kksa dk vkcaVu fd;k x;kA bl fLFkfr esa 2,500 va'kksa osQ
fy, vkosnu dks jnn~ fd;k x;k vkSj izkIr jkf'k dks iw.kZ :i ls ykSVk fn;k x;k] vkSj 'ks"k cps 2,500
va'kksa (12,500 – 10,000) dks 10,000 va'kksa osQ fy, ns; vkcaVu jkf'k osQ lkFk lek;ksftr fd;k tk,xk
vkSj vkcaVu dh jks”kukepk izfof"V;k¡ bl izdkj gksaxhA
1. cSad [kkrk uke
(15,000 va'kksa ij izkIr μ #i;s izfr va'k]
vkosnu jkf'k dh izkfIr ij)
2022-23

va'kiw¡th [kkrs ls
cSad [kkrs ls
(vkosnu jkf'k dks va'kiw¡th [kkrs osQ gLrkarfjr
djus vkSj vkosnu ls vfèkd izkIr jkf'k dks va'kksa
osQ vkcaVu osQ le; vkuqikfrd vkcaVu ij va'k
vkcaVu] [kkrs esa tek djus ij] rFkk jn~n fd, x,
vkosnuksa dh jkf'k okil djus ij)
va'kiw¡th [kkrs ls
(10,000 va'kksa osQ fy, _ #i;s izfr va'k vkcaVu ns;)
4. cSad [kkrk uke
(vkosnu }kjk igys ls izkIr jkf'k dks] vkcaVu
jkf'k osQ lkFk lek;ksftr djus ij)
mnkgj.k 7
turk isilZ fyfeVsM us 25 #- izR;sd okys 1,00,000 lerk va'kksa dks tkjh djus dk vkea=k.k fn;k ftu
ij ns; jkf'k bl izdkj Fkhμ
vkosnu ij 5.00 #i;s izfr va'k
vkcaVu ij 7.50 #i;s izfr va'k
izFke ek¡x ij 7.50 #i;s izfr va'k
(vkcaVu osQ nks eghus ckn ns;)
f}rh; vkSj vafre ek¡x ij 5.00 #i;s izfr va'k
(nks eghus ckn ns;)
1 tuojh 2017 dks 4,00,000 va'kksa osQ fy, vkosnu izkIr fd, x, vkSj 1 I+kQjojh 2017 dks
vkcaVu fd;k x;kA
fuEu ifjfLFkfr;ksa osQ va'k iwth osQ ysu&nsu osQ lacaèk esa jks”kukepk izfof"V;k¡ djsaA
1. lapkydksa us oqQN pqus gq, vkosndksa dks 1,00,000 va'kksa dk vkcaVu djus dk fu.kZ; fy;k
rFkk 3,00,000 va'kksa dks iw.kZ :i ls jnn~ fd;k x;kA
2. lapkydksa }kjk izR;sd vkosnudrkZ dks vkosnu fd, x, va'kksa dk 25 izfr'kr vkuqikfrd
vkcaVu fd;k tk,_ vkosnu jkf'k osQ 'ks"k vkcaVu osQ lkFk lek;ksftr fd;k tk,_ vkSj rRi'pkr~
cps gq, vkosnuksa dh jkf'k dks okil dj fn;k tk,A
3. lapkydksa }kjk 2,00,000 va'kksa osQ fy, fd, x, vkosnuksa dks fcyoqQy jn~n dj fn;kA
80,000 va'kksa osQ fy, iw.kZ vkcaVu fd;k x;k rFkk 20,000 va'kksa dk 'ks"k vkosndksa dks
2022-23
vkuqikfrd vkcaVu fd;k x;k vkSj vkosnu ls vfèkd izkIr jkf'k dks vkcaVu osQ lkFk
lek;ksftr fd;k x;k rFkk ek¡x dks cuk;k x;kA
gy
turk isilZ fyfeVsM dh iqLrosaQ
jks”kukepk
l- jkf'k jkf'k
(#-) (#-)
2017
1 tuojh cSad [kkrk uke 20,00,000
lerk va'k vkosnu [kkrs ls 20,00,000
(4,00,000 va'kksa ij ij 5 #- izfr vkosnu
jkf'k dh izkfIr ij)
1 I+kQjojh lerk va'k vkosnu [kkrk uke 20,00,000
lerk va'kiw¡th [kkrk 5,00,000
cSad [kkrs ls 15,00,000
(1,00,000 va'kksa ij izkIr vkosnu jkf'k dks va'kiw¡th
[kkrs esa gLrkarj.k rFkk jn~n fd, x, vkosnuksa dh
jkf'k dks okil djus ij)
1 I+kQjojh lerk va'k vkcaVu [kkrk uke 7,50,000
lerk va'kiw¡th [kkrs ls 7,50,000
(1,00,000 va'kksa ij 7.50 #i;s izfr va'k vkcaVu jkf'k
osQ ns; gksus ij)
lerk va'k vkcaVu [kkrs ls 7,50,000
1 vizSy lerk va'k izFke ek¡x [kkrk uke 7,50,000
(1,00,000 va'kksa ij 7.50 izfr va'k izFke ek¡x
osQ ns; gksus ij)
2022-23
1 vizSy cSad [kkrk uke 7,50,000

lerk va'k izFke ek¡x [kkrs ls 7,50,000
(izFke ek¡x dh izkfIr ij)
1 twu lerk va'k f}rh; ,oa vafre ek¡x [kkrk uke 5,00,000
(vafre ek¡x osQ 1,00,000 va'kksa ij 5 #i;s izfr
va'k ns; gksus ij)
1 twu caSd [kkrk uke 5,00,000
lerk va'k f}rh; ,oa vafre ek¡x [kkrs ls 5,00,000
(vafre ek¡x dh izkfIr ij)
nwljk fodYi
la- jkf'k (#-) jkf'k (#-)
2017
(4,00,000 va'kksa ij 5 #i;s izfr va'k vkosnu jkf'k
dh izkfIr ij)
(va'kksa osQ vkcaVu ij vkosnu jkf'k dks va'kiw¡th osQ
gLrkarfjr djus rFkk vkosnu ls vfèkd jkf'k dks
vkcaVu [kkrs esa tek djus vkSj vLohÑr va'kksa dh
jkf'k dks ykSVkus ij)
1 I+kQjojh lerk va'k vkcaVu [kkrk uke 7,50,000
(1,00,000 va'kksa ij 7.50 izfr va'k vkcaVu
jkf'k osQ ns; gksus ij)
fVIi.kh μ ek¡x ls lacafèkr izfof"V;k¡ fiNyh fofèk osQ leku gh gkasxhA
2022-23
rhljk fodYi
la- jkf'k jkf'k
(#i;s) (#i;s)
2017
(4,00,000 va'kksa ij 5 #i;s izfr va'k vkosnu jkf'k
dh izkfIr ij)
vfxze ek¡x [kkrs ls 2,50,000
(vkosnu jkf'k dks va'kiw¡th [kkrs esa gLrkarfjr
djus rFkk vkosnu ls vfèkd jkf'k dks vkcaVu [kkrs
esa tek djus rFkk jn~n fd, x, vkosnuksa dh jkf'k
ykSVkus ij)
+
1 IkQjojh lerk va'k vkcaVu [kkrk uke 7,50,000
(1,00,000 va'kksa ij 7.50 izfr va'k vkcaVu
jkf'k osQ ns; gksus ij)
1 Ik+ Qjojh cSad [kkrk uke 6,00,000
1 vizSy lerk va'k izFke ek¡x [kkrk uke 7,50,000
(1,00,000 va'kksa ij 7.50 izfr va'k izFke ek¡x
osQ ns; gksus ij)
1 vizSy cSad [kkrk uke 6,00,000
vfxze ek¡x [kkrk uke 1,50,000
(vfxze ek¡x jkf'k dks izFke ek¡x osQ lkFk lek;ksftr
djus vkSj 'ks"k jkf'k dks ek¡x dh izkfIr gkus ij)
2022-23
1 twu lerk va'k f}rh; vkSj vafre [kkrk uke 5,00,000

(vafre ek¡x osQ 1,00,000 va'kksa] 5 #i;s izfr va'k
ns; gksus ij)
1 twu cSad [kkrk uke 4,00,000
vfxze ek¡x [kkrs ls uke 1,00,000
lerk va'k f}rh; vkSj vafre ek¡x [kkrs ls 5,00,000
(vfxze ek¡x jkf'k dks f}rh; ,oa vafre ek¡x esa
lek;ksftr djus rFkk 'ks"k jkf'k dks ek¡x dh
izkfIr gksus ij)
fVIi.khμ ;Fkkuqikr vkcaVu osQ ifj.kkeLo:i vfèkd vkosnu jkf'k osQ 'ks"k dks] vkcafVr va'kksa osQ lacaèk esa vkcaVu
jkf'k] vkSj nksuksa ek¡x jkf'k;ksa osQ lkFk jn~n fd, vkosnuksa dks ykSVk nh xbZ jkf'k dh vko';drkvksa dks iwjk djus
osQ fy, mijksDr jks”kukepk izfof"V 3 i;kZIr gSA
dk;kZRed fVIi.khμ
(#-) (#-)
vfèkd vkosnu jkf'k 15,00,000
?kVk;k gLrkarj.kμ
(i) va'k vkcaVu μ (1,50,000)
20,000 va'k 7.50 #i;s izR;sd
(ii)va'k ek¡x μ (2,50,000)
20,000 va'k 12.50 izR;sd (4,00,000)
ykSVkbZ xbZ jkf'k (jn~n fd, x, 11,00,000
vkosnu lfgr)
1.6.4 va'kksa dk U;wu vfHknku
U;wu vfHknku ,d ,slh fLFkfr gS tc vfHknku osQ fy, vkeaf=kr fd, x, va'kksa ls de va'kksa ij vkosnu
izkIr gksrs gSAa mnkgj.k osQ fy,] ,d oaQiuh us turk esa vfHknku osQ fy, 2,00,000 va'kksa dk vkea=k.k fn;k
ysfdu 1,90,000 va'kksa osQ fy, vkosnu izkIr gq,A bl ifjfLFkfr esa osQoy 1,90,000 va'kksa osQ fy,
vkcaVu fuf'pr fd;k tk,xk vkSj lHkh izfof"V;k¡ blosQ vuqlkj dh tk,¡xhA ;|fi] tSlk fd igys crk;k
x;k gS] ;g fuf'pr dj ysuk vko';d gS fd oaQiuh us de ls de vfHknku izkIr dj fy, gSAa
1.6.5 va'kksa dk vfèk&ewY; ij fuxZeu
foÙkh; :i ls lqn`<+ vkSj vPNs izcaèkdh; fu;a=k.k okyh oaQifu;ksa osQ fy, ;g lkekU; gS fd og vius
va'kksa dks izhfe;e ij fuxZeu djsa] tSls fd va'kksa osQ lerk ewY; ls vfèkd ewY; ijA tc 100 #i;s dh
2022-23
jkf'k osQ va'k dks 105 #i;s esa fuxZfer fd;k tkrk gS] rks ;g 5% izhfe;e ij fuxZfer dgykrk gSA
tc va'kksa dk vfèkykHk ij fuxZeu fd;k tkrk gS rks rduhdh :i ls vfèkykHk dh jkf'k dks fuxZeu osQ
fdlh Hkh le; ek¡xk tk ldrk gSA ;|fi] lkekU;r% vfèkykHk dh jkf'k dks vkcaVu osQ le; ek¡xk tk ldrk
gS ysfdu dHkh&dHkh ek¡x ij Hkh ek¡xk tk ldrk gSA vfèkykHk jkf'k dks ,d vyx [kkrs esa tks fd ¶izfrHkwfr
vfèkykHk [kkrk¸ dgykrk gS] esa tek fd;k tk,xk vkSj oaQiuh osQ fLFkfr fooj.k esa lerk ,oa nkf;Ro 'kh"kZd
osQ vUrxZr ¶vkjf{kr vkSj vkfèkD;¸ en 'kh"kZ esa n'kkZ;k tk,xkA vf/ewY; dk iz;ksx fuEu ik¡p mís';ksa osQ fy,
fd;k tk ldrk gS &
(v) iw.kZ Hkqxrku cksul va'k osQ fuxZeu ij] tks fd bl lanHkZ esa tkjh u dh xbZ va'kiw¡th ls ”;knk
u gks_
(c) oaQiuh osQ izkjafHkd O;;ksa dk vfHkys[ku_
(l) oaQiuh osQ O;;ksa dks vifyf[kr djuk] ;k deh'ku dk Hkqxrku] ;k izfrHkwfr;ksa ij cV~Vk iznku
;k cV~Vs dks vifyf[kr djuk_ vkSj
(n) vf/ekuh va'kksa osQ ekspu ij vfèkewY; dk Hkqxrku vkSj oaQiuh osQ ½.ki=kksa osQ ekspu ij
vfèkewY; dk Hkqxrku djukA
(g) Lo;a osQ va'kksa dk Ø; (vFkkZr va'kksa dk iqu% Ø;)
vfèkewY; ij fuxZfer va'kksa osQ laca/ esa jks”kukepk izfof"V;k¡ bl izdkj gksaxh_
1. vkosnu jkf'k osQ lkFk vfèkewY; ek¡xs tkus ij
(v) cSad [kkrk uke
(vkosnu va'k dh jkf'k izhfe;e lfgr izkIr gksus ij)
(c) va'k vkosnu [kkrk uke
va'kiw¡th [kkrs ls
izfrHkwfr izhfe;e vkjf{kr [kkrs ls
(vkosnu jkf'k dh va'kiw¡th rFkk izfrHkwfr izhfe;e [kkrs esa gLrkarfjr djus ij)
2. tc vfèkewY; dks vkcaVu jkf'k osQ lkFk ek¡xk tkrk gS
(v) va'k vkcaVu [kkrk uke
va'kiw¡th [kkrs ls
(va'kksa ij μ #i;s izfr va'k izhfe;e lfgr vkcaVu jkf'k osQ ns; gksus ij)
(c) cSad [kkrk uke
(izhfe;e lfgr vkcaVu jkf'k dh izkfIr gksus ij)
2022-23
3. tc vfèkewY; dks ek¡x jkf'k osQ lkFk ek¡xk tkrk gS

(v) va'k ek¡x [kkrk uke
va'kiw¡th [kkrs ls
(va'kksa ij μ #i;s izfr va'k izhfe;e lfgr ek¡x jkf'k osQ ns; gksus ij)
(c) cSad [kkrk uke
va'k ek¡x [kkrs ls
(izhfe;e lfgr ek¡x jkf'k dh izkfIr gksus ij)
mnkgj.k 8
tqihVj oaQiuh fyfeVsM us 10 #i;s izR;sd okys 35,000 va'k 2 #i;s vfèkykHk ij tkjh fd, ftu ij
ns; jkf'k;k¡ fuEuor~ gSaμ
vkosnu ij 3 #i;s
vkcaVu ij 5 #i;s (vfèkykHk lfgr)
'ks"k izFke ,oa f}rh; ek¡x ij
va'kksa dk iw.kZ :i ls vfHknku fd;k rFkk leLr jkf'k dks izkIr fd;k x;kA oaQiuh dh iqLrdksa esa
jks”kukepk izfof"V;k¡ djsaA
gy
tqihVj fyfeVsM oaQiuh dh iqLrosaQ
jks”kukepk
l- jkf'k jkf'k
(#-) (#-)
(35,000 va'kksa ij ij 3 #- izfr va'k vkosnu jkf'k
dh izkfIr ij)
lerk va'k vkosnu [kkrk uke 1,05,000
(vkcaVu ij vkosnu jkf'k osQ va'kiw¡th [kkrs esa
gLrkarfjr djus ij)
2022-23
lerk va'k vkcaVu [kkrk uke 1,75,000
izfrHkwfr izhfe;e vkjf{kr vkjf{kr [kkrs ls 70,000
(35,000 va'kksa ij 5 #i;s izfr va'k vfèkykHk lfgr
vkcaVu jkf'k osQ ns; gkus ij)
(vfèkykHk lfgr vkcaVu jkf'k dh izkfIr ij)
lerk va'k izFke ,oa vafre ek¡x [kkrk uke 1,40,000
(35,000 va'kksa ij 4 #i;s izfr va'k izFke ,oa
vafre ek¡x ns; gksus ij)
lerk va'k izFke ,oa vafre ek¡x [kkrs ls 1,40,000
(izFke ,oa vafre ek¡x jkf'k dh izkfIr ij)
1.6.6 va'kksa dk cV~Vs ij fuxZeu

oqQN fLFkfr;k¡ ,slh gksrh gSa tc oaQiuh osQ va'kksa dks cV~Vs ij fuxZfer fd;k tkrk gS] tSlk fd ukeek=k
;k va'kksa osQ lerk ewY; ls de dh jkf'k ij] ukeek=k dher vkSj fuxZfer dher osQ eè; varj] va'kksa
ij cV~Vs dh jkf'k dks n'kkZrk gSA mnkgj.k osQ fy,] tc 100 #i;s dh dher dk dksbZ va'k
98 #i;s esa tkjh fd;k tkrk gS] rks ;g va'kksa dk 2 izfr'kr cV~Vs ij fuxZeu dgyk,xkA
,d lkekU; fu;e osQ vuqlkj] ,d oaQiuh vius va'kksa dks cV~Vs ij fuxZfer ugha dj ldrh gSA
,slk osQoy gj.k fd, x, va'kksa osQ iqu% fuxZeu (tks fd vkxs crk;k tk,xk) vkSj LVsV bDosVh va'kksa dk
fuxZeu dj ldrh gSA
1.6.7 jksdM+ osQ vfrfjDr izfriQy esa va'kksa dk fuxZeu
tgk¡ oaQiuh mu fooszQrkvksa] ftuls mlus ifjlaifÙk;k¡ Ø; dh gaS] osQ lkFk le>kSrk djrh gS rks Hkqxrku
osQ :i esa oaQiuh osQ iw.kZ iznÙk va'k ysus osQ fy, lger gksrs gSaA lkekU;r%] bu va'kksa osQ fuxZeu osQ fy,
fdlh izdkj dk jksdM+ ugha fy;k tkrkA bu va'kksa dks leewY; ij_ vfèkykHk ij ;k cV~Vs ij Hkh fuxZfer
ewY; ftl ij ;g fuxZfer fd, tk,¡xs vkSj fooszQrkvksa dks fn, jkf'k ij fuHkZj djrh gSA blfy, fooszQrkvksa
dks fuxZfer va'kksa dh la[;k dh x.kuk bl izdkj dh tk,xhμ
ns; jkf'k
fuxZeu fd, x, va'kksa dh la[;k =
fuxZeu ewY;
mnkgj.k osQ fy,] jkgqy fyfeVsM us gkaMk fyfeVsM ls 5,40,000 #- esa Hkou dk Ø; fd;k vkSj
bldk Hkqxrku 100 #- izR;sd osQ va'kksa dks fuxZfer djosQ fd;k tk,xkA fofHkUu fLFkfr;ksa esa fuxZeu fd,
x, va'kksa dh la[;k fuEu izdkj Kkr gksxhμ
2022-23
(v) tc va'kksa dks leewY; ij fuxZfer fd;s x, vFkkZr~ 100 #- ij

ns; jkf'k
fuxZeu ewY;
5,40,000 #-
=
100 #-
= 5,400 va'k
(c) tc va'kksa dks 20% vfèkewY; ij fuxZfer fd;k x;k gS vFkkZr~ 120 #- (100 + 20)
ns; jkf'k
fuxZeu ewY;
5,40,000 #-
=
120 #-
= 4,500 va'k
jksdM+ izfrI+kQy vfrfjDr va'kksa osQ fuxZeu dh mi;ZqDr fLFkfr esa jks”kukepk izfof"V;ksa dk vfHkys[ku
bl izdkj gksxkμ
jkgqy fyfeVsM oaQiuh dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
Hkou [kkrk uke 5,40,000
gkaMk fyfeVsM ls 5,40,000
(Hkou dk Ø;)
(v) tc va'kksa dk fuxZeu leewY; ij fd;k tkrk gS
gkaMk fyfeVsM uke 5,40,000
(5,400 va'kksa dk leewY; ij fuxZeu)
(c) tc va'k 20% izhfe;e ij fuxZfer fd, x;s
gkaMk fyfeVsM uke 5,40,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 90,000
(4,500 va'k 120 #- izfr va'k dh nj ij fuxZeu fd, x;s)
2022-23
mnkgj.k 9
ftany ,aM oaQiuh us gkbZ&ykbI+kQ e'khu fyfeVsM ls 3,80,000 #- esa ,d e'khu dk Ø; fd;kA Ø;
le>kSrs osQ vuqlkj 20,000 #- dk udn Hkqxrku vkSj 'ks"k jkf'k 100 #- izR;sd osQ va'kksa dk fuxZeu djosQ
fd;k tk,xkA D;k izfof"V dh tk,xh ;fn va'kksa dk fuxZeuμ
(v) leewY; ij
(c) 20% vfèkewY; ij
gy
va'kksa dh la[;k dh x.kuk bl izdkj gksxhμ
(v) tc va'kksa dk fuxZeu leewY; ij gks
3,60,000 #-
= 3,600 #-
100 #-
(c) tc va'kksa dk fuxZeu vfèkewY; ij gks

3,60,000 #- = 3,000 va'k
120 #-
ftany ,oa fyfeVsM oaQiuh dh iqLrosaQ

jks”kukepk
l- jkf'k jkf'k
(#-) (#-)
e'khu [kkrk uke 3,80,000
cSad [kkrk 20,000
gkbZ ykbI+kQ e'khu fyfeVsM ls 3,60,000
(e'hu dk Ø; vkSj 20,000 #- dk jksdM+ Hkqxrku]
'ks"k dk Hkqxrku va'kksa dh fuxZeu }kjk)
(v-) tc va'kksa dks leewY; ij fuxZfer fd;k tkrk gS
gkbZ ykbI+kQ e'khu fyfeVsM uke 3,60,000
(3,600 va'kksa dk izR;sd 100 #- ij fuxZeu)
(c-) tc va'kksa dks izhfe;e ij fuxZfer fd;k x;k
gkbZ ykbI+kQ e'khu fyfeVsM uke 3,60,000
(3,000 va'kksa 120 #- izfr va'k dh nj ij fuxZeu fd, x,)
2022-23
Lo;a tk¡fp, 2
lgh mÙkj dk pquko djsa
(v) lerk va'kèkkjh gSaμ
(i) oaQiuh osQ ysunkjA
(ii) oaQiuh osQ LokehA
(iii) oaQiuh osQ xzkgdA
(iv) (i), (ii) vkSj (iii)
(v) buesa ls dksbZ ughaA
(c) vf/Ñr va'kiw¡th gSμ
(i) oaQiuh }kjk fuxZfer fd;k x;k vfèkÑr iw¡th dk Hkkx gSA
(ii) iw¡th dh jkf'k tks fd izLrkfor va'kèkkfj;ksa }kjk okLro esa vkosfnr dh xbZ gSA
(iii) va'kiwt
¡ h dh ;g vfèkdre jkf'k tks fd ,d oaQiuh }kjk fuxZeu djus osQ fy, vfèkÑr gSA
(iv) va'k/kfj;ksa }kjk okLrfod Hkqxrku dh jkf'kA
(v) osQoy (iii)
(l) lkj.kh ^v* osQ vuqlkj cdk;k ek¡x ij C;kt dks izHkkj fd;k tk,xkμ
(i) 10%
(ii) 6%
(iii) 8%
(iv) 11%
(v) buesa esa ls dksbZ ughaA
(n) lapkydksa }kjk okLro esa ek¡xh xbZ jkf'k ls iwoZ] va'kèkkfj;ksa ls izkIr vfxze jkf'k dksμ
(i) vfxze ek¡x [kkrs osQ uke i{k esa n'kkZ;k tkrk gSA
(ii) vfxze ek¡x [kkrs osQ tek i{k esa n'kkZ;k tkrk gSA
(iii) ek¡x [kkrs osQ uke i{k esa n'kkZ;k tkrk gSA
(iv) (i) vkSj (iii)
(v) buesa ls dksbZ ughaA
(;) va'kksa dk gj.k fd;k tk ldrk gSμ
(i) ek¡x jkf'k osQ Hkqxrku u djus ij
(ii) lHkk esa mifLFkr u gksus dh fLFkfr esa
(iii) cSad ½.k esa Hkqxrku dh vleZFkrk esa
(iv) izfrHkwfr osQ :i esa va'kksa osQ caèkd gksus ij
(iv) lHkh }kjk
(j) gj.k va'kksa osQ iqu% fuxZeu dk ykHkμ
(i) lkekU; vkjf{kr (fjtoZ) esa
(ii) iw¡th 'kksèku vkjf{kr (fjtoZ) esa
(iii) iw¡th vkjf{kr (fjtoZ) esa
(iv) vkxe vkjf{kr (fjtoZ) esa
(v) fdlh esa ugha
2022-23
(y) va'k gj.k [kkrs dk 'ks"k rqyu&i=k esa fuEu en osQ varxZr n'kkZ;k tkrk gSA
(i) pkyw nkf;Ro
(ii) vkjf{kr ,oa vf/'ks"k
(iii) va'k iw¡th
(iv) vlqjf{kr Í.k
(v) fdlh en osQ varxZr ugha
va'kksa dk futh fuxZeu

daiuh vf/fu;e] 2013 (/kjk 42) futh fuxZeu dk o.kZu ,d çfrHkwfr;ksa osQ çLrko vFkok ,d p;fur
lewg dks çfrHkwfr;ksa osQ vfHknku osQ fuea=k.k osQ fy, ,d futh fuxZeu çLrko i=k tkjh djus osQ ekè;e
ls djrk gSA
deZpkjh iw¡th fodYi ;kstuk (bZ-,l-vks-ih-)

,d daiuh vius deZpkfj;ksa vkSj deZpkjh funs'kdksa dks Hkfo"; dh fdlh rkjh• esa vius cktkj ewY;
;k mfpr ewY; ls de ij daiuh osQ va'kksa osQ vfHknku dk fodYi ns ldrh gSA bls deZpkjh iwt ¡ h fodYi
;kstuk osQ :i esa tkuk tkrk gSA pw¡fd ;g daiuh }kjk fn;k x;k ,d fodYi gS] vr% dksbZ deZpkjh
vfHknku osQ vf/dkj dk ç;ksx dj ldrk gS ;k ugha Hkh dj ldrk gSA
1- m|e lerk (LosV bfDoVh) dh O;kidrk osQ dkj.k deZpkjh iw¡th fodYi ;kstuk m|e lerk dh
Js.kh esa vkrh gSA
,d daiuh tks fodYi tkjh djrh gS] mls fuEufyf•r fu/kZfjr 'krks± dks iwjk djuk gksrk gSμ
(d) ;s va'k igys ls tkjh va'kksa osQ oxZ osQ gh gSa_
([k) ;g daiuh }kjk ikfjr ,d fo'ks"k çLrko }kjk vf/Ñr gS_
(x) ;g çLrko va'kksa dh la[;k] orZeku cktkj ewY;] viokn] ;fn dksbZ gks vkSj funs'kdksa ;k
deZpkfj;ksa osQ oxZ ;k oxks± dks fufnZ"V djrk gS] ftuosQ fy, ,sls lerk va'k tkjh fd,
tkus gSa_
(?k) bls tkjh djus dh frfFk] ftl fnu daiuh us O;olk; 'kq: fd;k Fkk] mlls ,d o"kZ ls de
ugha gS_ rFkk
-
(M ) ;s va'k lsch osQ fu;eksa osQ vuqlkj tkjh fd, tkrs gSa] ;fn va'k lwphc¼ gSaA
deZpkjh iw¡th fodYi ;kstuk dh egRoiw.kZ 'kCnkoyh

vuqnku % vuqnku dk vFkZ gS] deZpkfj;ksa dks iwoZ&fu/kZfjr ewY; ij daiuh osQ va'kksa osQ vfHknku dk
,d fodYi nsukA
vuqnku frfFk % ;g deZpkjh vkSj mlosQ deZpkfj;ksa osQ chp deZpkjh iw¡th fodYi ;kstuk dh 'krks± osQ
le>kSrs dh frfFk gSA
2022-23
fufgr % deZpkfj;ksa dks daiuh osQ 'ks;jksa osQ fy, vkosnu djus dk vf/dkj nsus dh çfØ;kA
fufgr frfFk % ;g og frfFk gksrh gS] ftl fnu deZpkjh fufgr 'krks± dks iwjk djus osQ ckn va'kksa osQ fy,
vkosnu djus dk vf/dkjh cu tkrk gSA
fufgr vof/ % vuqnku dh rkjh• vkSj ml rkjh• osQ chp dh vof/ ftl ij deZpkjh iw¡th fodYi
;kstuk (bZ-,l-vks-ih-) dh lHkh fufnZ"V fufgr 'krks± dks larq"V djsxkA
ç;ksx % bldk vFkZ gS fd deZpkjh }kjk mlosQ fufgr fodYi osQ fy, va'k tkjh djus osQ fy,
vkosnu djukA
ç;ksx dh vof/ % ml le; osQ ckn dh vof/ ftlesa deZpkjh dks deZpkjh iw¡th fodYi ;kstuk
osQ vuqlj.k esa mlosQ }kjk fufgr fodYi osQ fy, va'kksa osQ fy, vkosnu djus osQ vf/dkj dk ç;ksx
djuk pkfg,A
ç;ksx ewY; % deZpkjh iw¡th fodYi ;kstuk osQ vuqlj.k esa fn, x, fodYi dk mi;ksx djus osQ fy,
deZpkjh }kjk ns; ewY;A
fodYi dk ewY; % cktkj ewY; vkSj lqj{kk osQ fuxZe ewY; osQ chp varjA
1.7 va'kksa dk gj.k

,slk gks ldrk gS fd oqQN va'kèkkjd ,d ;k vfèkd fd'rksa vFkkZr~ vkcaVu jkf'k ;k ek¡x jkf'k dk Hkqxrku
djus esa vlI+kQy jgsaA bl ifjfLFkfr esa oaQiuh var£u;eksa esa mYysf[kr izkoèkku osQ vuqlkj bu va'kksa dk
gj.k tSlkfd vkcaVu dks jn~n djosQ vkSj izkIr jkf'k dks ”kCr djosQ] dj ldrh gSA lkekU;r% ;g izkoèkku
lkj.kh v ij vkèkkfjr gksrs gSa tks fd funs'kdksa dks ek¡x jkf'k dk Hkqxrku u gksus ij va'kksa dks gj.k djus
dk vfèkdkj nsrs gSa bl mís'; osQ fy, bl lacaèk esa nh xbZ izfØ;k dk cM+h l[rh ls ikyu djuk gksxkA
tc va'kksa dk gj.k fd;k tkrk gS rks gj.k ls lacafèkr lHkh izfof"V;k¡] vfèkykHk osQ vfrfjDr] tks
fd ys[kksa esa igys ls gh izysf[kr dh tk pqdh gSa] dh foijhr izfo"Vh dh tk,xhA blosQ vuqlkj va'kiw¡th
[kkrs dks gj.k fd, x, va'kksa osQ lacaèk esa ek¡xh xbZ jkf'k ls uke fd;k tk,xk vkSj tek djsaxs (1) bl
lacaèk esa Hkqxrku fd;k x;k ek¡x [kkrk ;k cdk;k ek¡x [kkrk] u Hkqxrku dh xbZ jkf'k tSlh Hkh fLFkfr gks
ls] vkSj (2) va'k gj.k [kkrs esa igys ls izkIr jkf'k lsA
vr% jks”kukepk izfof"V bl izdkj gksxhμ
leewY; ij fux£er fd, x, va'kksa dk gj.k
va'kiw¡th [kkrk uke
va'k gj.k [kkrs ls
va'k ek¡x [kkrs ls (O;fDrxr)
(--------- va'kksa dk gj.k] vkcaVu vkSj ek¡x jkf'k osQ izkIr ugha gksus ij)
2022-23
fVIi.khμ ;fn oaQiuh }kjk ek¡x dh cdk;k jkf'k dk [kkrk j[kk tk jgk gS rks mi;qDZ r izfof"V ls va'k vkcaVu vkSj@;k
¶va'k ek¡x ;k ek¡xsa¸ [kkrk osQ ctk; ek¡x dh cdk;k jkf'k [kkrs esa tek gksxhA
va'k gj.k [kkrs dk 'ks"k va'kksa osQ iqu% fuxZfer djus rd rqyu&i=k osQ 'kh"kZd bfDoVh ,oa ns;rk,¡ nkf;Ro
'kh"kZd esa ¶va'kiwt
¡ h¸ osQ 'kh"kZ osQ varxZr oqQy ¶pqdrk iwt ¡ h¸ esa tksMd
+ j osQ vfrfjDr n'kkZ;h tk,¡xhA
mnkgj.k 10
gksaMk fyfeVsM us 100 #- izR;sd osQ 10,000 lerk va'kksa dk fuxZeu fd;kA tks bl izdkj ns; Fksμ
vkosnu ij 20 #-_ vkcaVu ij 30 #-_ izFke ek¡x ij 20 #- vkSj f}rh; vkSj vafre ek¡x ij
30 #-A 10,000 va'kksa osQ fy, vkosnu vkSj vkcaVu gqvkA lqfiz;k }kjk 300 va'kksa ij ns; nksuksa
ek¡xksa dks NksM+dj lHkh ns; jkf'k izkIr gqbZA mlosQ va'kksa dk gj.k fd;k x;kA vko';d jks”kukepk
izfof"V;k¡ djsaA
gy
gksaMk fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#i;s) (#i;s)
(10,000 va'kksa ij ij 20 #- izfr va'k dh nj
ij vkosnu jkf'k)
(vkosnu jkf'k dks va'kiw¡th esa gLrkarfjr)
(10,000 va'kksa ij 30 #- izfr va'k dh nj ls
vkcaVu jkf'k ns;)
(10,000 va'kksa ij 30 #- izfr va'k osQ nj ls izkIr
vkcaVu jkf'k)
izFke ek¡x jkf'k ns;)
(300 va'kksa ij NksM+dj izFke ek¡x jkf'k izkIr gksus ij)
2022-23
va'k f}rh; vkSj vafre ek¡x [kkrk uke 3,00,000

(f}rh; vkSj vafre ek¡x jkf'k 10,000 va'kksa ij
30 #- izfr va'k dh nj ls ns; gksus ij)
(300 va'kksa osQ vfrfjDr f}rh; vkSj vafre ek¡x
jkf'k osQ izkIr gksus ij)
lerk va'kiw¡th [kkrk uke 30,000
lerk va'k f}rh; vkSj vafre ek¡x [kkrs ls 9,000
lerk va'k gj.k [kkrs ls 15,000
(300 va'kksa dks gj.k djus ij)
vfèkewY; ij fuxZfer va'kksa dk gj.kμ tc va'kksa dks vfèkykHk ij fuxZfer fd;k tkrk gS vkSj vfèkykHk
jkf'k dh iw.kZ :i ls olwyh dj yh tkrh gS] rFkk ckn esa oqQN va'kksa dh ek¡xh xbZ jkf'k osQ Hkqxrku u
gksus osQ dkj.k gj.k dj fy;k tkrk gS rks ”kCr va'kksa dk ys[kkadu O;ogkj] leewY; ij fuxZfer va'kksa dh
rjg gh gksxkA bl lanHkZ esa egRoiw.kZ ckr ;g gS fd va'k vfèkykHk [kkrs dks] gj.k osQ le; uke ugha
fd;k tk,xk] ;fn gj.k fd, x, va'kksa osQ lacaèk esa vfèkykHk dks izkIr dj fy;k x;k gSA
bl fLFkfr esa ;fn vfèkykHk jkf'k dks vkaf'kd ;k iw.kZ :i ls izkIr ugha fd;k x;k gS rks gj.k fd,
x, va'kksa osQ lacaèk esa] va'k izhfe;e vkjf{kr [kkrs dks Hkh vizkIr vfèkykHk jkf'k vkSj va'kiw¡th [kkrs dks
va'kksa osQ gj.k osQ le; uke fd;k tk,xkA vkerkSj ij ;g fLFkfr vkcaVu osQ le; ns; jkf'k osQ izkIr
u gksus ij mRiUu gksrh gSA vr% gj.k fd, x, va'kksa dks vfèkykHk ij fuxZfer_ ftu ij vfèkykHk iw.kZ
:i ls izkIr ugha gqvk gS dks izysf[kr djus osQ fy, jks”kukepk izfof"V gksxhμ
va'kiw¡th [kkrk uke
izfrHkwfr izhfe;e vkjf{kr [kkrk uke
va'k gj.k [kkrs ls
vkSj@;k
va'k ek¡x [kkrs ls (fHkUu&fHkUu)
(------ vkcaVu vkSj ek¡x jkf'k dk Hkqxrku u gksus ij va'kksa dk gj.k)
fVIi.khμ tgk¡ cdk;k ek¡x [kkrk cuk;k tkrk gS rks] cdk;k ek¡x [kkrs dks tek djsaxs_ va'k vkcaVu ;k@va'k
ek¡x ;k@ek¡x [kkrs dks ughaA
mnkgj.k 11
lkfgy] ftlosQ 1,000 va'k gSa ftudk fux£er ewY; 120 #- izfr va'k (vafdr ewY; 100 #- izfr va'k)
gaS] us f}rh; ,oa vafre ek¡x] tks fd 20 #- izfr va'k gS] dk Hkqxrku ugha fd;kA oaQiuh }kjk bu va'kksa
dk gj.k dj fy;k x;kA vko';d jks”kukepk izfof"V;k¡ djsaA
2022-23

la- jkf'k jkf'k
(#i;s) (#i;s)
va'k iw¡th [kkrk uke 1,00,000
f}rh; ,oa vafre ek¡x [kkrs ls 20,000
va'k gj.k [kkrs ls 80,000
(f}rh; ,oa vafre ek¡x dk Hkqxrku u gksus ij 1,000
va'kksa dk gj.k)
mnkgj.k 12
lquSuk] ftlosQ ikl 10 #- izR;sd osQ 500 va'k gSa mlus vkcaVu jkf'k 4 #- izfr va'k (2 #- vfèkewY;
lfgr) vkSj 3 #- dh izFke vkSj vafre ek¡x jkf'k dk Hkqxrku ugha fd;kA mlosQ va'kksa dks izFke vkSj vafre
ek¡x osQ ckn gj.k dj fy;k x;kA va'kksa dk gj.k djus dh jks”kukepk izfof"V djsaA
gy
la- jkf'k jkf'k
(#-) (#-)
va'kiw¡th [kkrk uke 5,000
izfrHkwfr izhfe;e vkjf{kr [kkrk uke 1,000
va'k izFke vkSj vafre ek¡x [kkrs ls 1,500
(500 va'kksa dk izFke vkSj vafre ek¡x dk Hkqxrku
u djus ij gj.k)
mnkgj.k 13
v'kksd fyfeVsM us 10 #- izR;sd va'k osQ 3,00,000 lerk va'kksa dks 2 #- izfr va'k osQ vfèkykHk ij
tkjh fd;kA vkosnu ij 3 #- vkcaVu ij 5 #- (vfèkewY; lfgr) vkSj 'ks"k jkf'k nks leku jkf'k dh ek¡xksa
ij ns; gSA
4,00,000 va'kksa osQ fy, vkosnu izkIr gq,A lc vkosnuksa ij vkuqikfrd vkcaVu fd;k x;kA vkosnu
ij izkIr vfrfjDr jkf'k vkcaVu ij ns; jkf'k esa lek;ksftr dh xbZA eqoQs 'k] ftUgsa 800 va'k vkcafVr fd, x,]
nksuksa ek¡x jkf'k dk Hkqxrku djus esa vlIk+ Qy jgs vkSj muosQ va'kksa dk gj.k f}rh; ek¡x osQ i'pkr~ fd;k x;kA
v'kksd fyfeVsM dh iqLrdksa esa vko';d jks”kukepk izfof"V;ksa dk vfHkys[ku djsa vkSj
rqyu&i=k esa Hkh n'kkZ,¡A
2022-23
gy
v'kksd fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
(4,00,000 va'kksa ij vkosnu jkf'k izkIr)
(3,00,000 va'kksa dh vkosnu jkf'k dk va'kiw¡th
esa gLrkarj.k vkSj vfrfjDr jkf'k dk va'k vkcaVu
[kkrs esa lek;kstu)
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 6,00,000
(3,00,000 va'kksa ij vkcaVu jkf'k ns;)
(vkosnu ij vfrfjDr jkf'k osQ lek;kstu osQ
i'pkr~ va'kksa ij vkcaVu jkf'k izkIr)
lerk va'k izFke ek¡x [kkrk uke 6,00,000
(3,00,000 va'kksa ij izFke ek¡x jkf'k ns;)
ek¡x cdk;k jkf'k [kkrk uke 1,600
(2,99,200 va'kksa ij izFke ek¡x jkf'k izkIr)
lerk va'k f}rh; vkSj vafre ek¡x [kkrk uke 6,00,000
(3,00,000 va'kksa ij f}rh; ek¡x jkf'k ns;)
2022-23
cdk;k ek¡x [kkrk uke 1,600
(2,99,200 va'kksa ij f}rh; ek¡x jkf'k izkIr)
cdk;k ek¡x [kkrs ls 3,200
(800 va'kksa dk gj.k)
--------- (frfFk) dks v'kksd fyfeVsM dk rqyu&i=k
fooj.k uksV
la[;k (#-)
I. lerk ,oa ns;rk,¡
1- va'k/kjd fuf/
(v) va'kiw¡th 1 29,96,800
(c) vkjf{kr ,oa vf/'ks"k 2 6,00,000
;ksx 35,96,800
II. ifjlaifÙk;k¡
1- pkyw ifjlaifÙk;k¡
(d) udn ,oa udn rqY;kad 3 35,96,800
;ksx 35,96,800
[kkrksa dh fVIif.k;k¡μ
fooj.k (#-) (#-)
va'kiw¡th
vf/Ñr iw¡th
------lerk va'k] 10 #- izR;sd
fuxZfer iw¡th
3,00,000 #- lerk va'k] 10 #i;s izR;sd 30,00,000
vfHknÙk iw¡th
vfHknÙk ,ao iw.kZ iznÙk
2,99,200 #- lerk va'k] 10 #i;s izR;sd 29,92,000
tekμ va'k gj.k [kkrk 4,800
29,96,800
2022-23
2- vkjf{kr ,oa vf/'ks"k

izfrHkwfr izhfe;e lap; 6,00,000
3- udn ,oa udn lerqY;kad

cSad esa jksdM+ 35,96,800
mnkgj.k 14
gkbZ ykbV bafM;k fyfeVsM us 100 #- izR;sd va'k osQ 30,000 va'kksa dks 20 #- izfr va'k vfèkewY; osQ
fy, vkosnu i=k vkeaf=kr fd, tks fuEu izdkj ns; gSaμ
#-
vkosnu ij 40 (10 #- vfèkewY; lfgr)
vkcaVu ij 30 (10 #- vfèkewY; lfgr)
izFke ek¡x ij 30
f}rh; vkSj vafre ek¡x ij 20
40,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj 35,000 va'kksa osQ vkosndksa osQ] va'kksa dk vuqikfrd
vkcaVu fd;k x;kA vfrfjDr vkosnu jkf'k dks vkcaVu [kkrs esa mi;ksx fd;k x;kA
jksgu] ftldks 600 va'kksa dk vkcaVu izkIr gqvk Fkk vkcaVu jkf'k dk Hkqxrku djus esa vlI+kQy jgk
vkSj mlosQ va'kksa dks vkcaVu osQ i'pkr~ gj.k dj fy;k x;kA
veu ftlus 1,050 va'kksa osQ fy, vkosnu fd;k Fkk izFke ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy
jgk vkSj mlosQ va'kksa dk izFke ek¡x osQ i'pkr~ gj.k dj fy;k x;kA
f}rh; vkSj vafre ek¡x ek¡xh xbZ vkSj f}rh; ek¡x ij ns; lHkh jkf'k izkIr gqbZA
gj.k fd, x, va'kksa esa ls 1,000 va'kksa dks 80 #- izfr va'k osQ iw.kZ Hkqxrku ij iqu% fux£er fd;k
x;kA ftlesa veu osQ lkjs va'k 'kkfey gSaA
gkbZ ykbV fyfeVsM dh iqLrdksa esa vko';d jks”kukepk izfof"V;k¡ djsaA
2022-23
gy
gkbZ ykbV fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
(40,000 va'kksa ij vkosnu jkf'k izkIr)
(vkosnu jkf'k dk va'kiw¡th [kkrs] izfrHkwfr vfèkewY;
[kkrk vkSj vfrfjDr jkf'k dk va'k vkcaVu [kkrs esa
gLrkarj.k)
(vkcaVu ij ns; jkf'k)
(500 va'kksa dh èkujkf'k okil)
(vkcaVu ij izkIr jkf'k)
(jksgu osQ 600 va'kksa dk gj.k vkcaVu jkf'k osQ
izkIr u gksus ij)
(29,400 va'kksa ij izFke ek¡x jkf'k ns;)
2022-23

va'k izFke ek¡x [kkrs ls 8,55,000
(28,500 va'kksa ij izFke ek¡x jkf'k izkIr)
(veu osQ 900 va'kksa dk gj.k)
va'k f}rh; vkSj vafre ek¡x [kkrk uke 5,70,000
(28,500 va'kksa ij f}rh; vkSj vafre ek¡x jkf'k ns;)
va'k f}rh; vkSj vafre ek¡x [kkrs ls 5,70,000
(ns; jkf'k izkIr)
va'k gj.k [kkrs ls uke 20,000
(1,000 gj.k va'kksa dk iqu% fuxZeu)
va'k gj.k [kkrk uke 28,667
iw¡th vkjf{kr ls 28,667
(1,000 va'kksa osQ iqu% fuxZeu ij ykHk dk iw¡th vkjf{kr
[kkrs esa gLrkarj.k)
dk;Zdkjh fVIi.khμ
(I) jksgu osQ vkosnu ij izkIr vfrfjDr jkf'k
jksgu osQ vkcafVr 600 va'k
35,000 # -
mlus vkosnu fd;k ´ 600 = 700 va'k
30,000 # -
#-
jksgu ls izkIr jkf'k = 700 × 40 #- 28,000
vkosnu ij lek;ksftr jkf'k = 600 × 40 #- (24,000)
vkcaVu ij lek;ksftr jkf'k 4,000
vkcaVu ij ns; jkf'k = 600 × 30 #- 18,000

lek;ksftr jkf'k (4,000)
vkcaVu ij ns; 'ks"k jkf'k 14,000
2022-23
(II) vkcaVu ij izkIr jkf'k
vkcaVu ij oqQy ns; jkf'k = 30,000 #- × 30 #- = 9,00,000
vkosnu ij izkIr jkf'k (2,00,000)
7,00,000
jksgu osQ va'kksa ij jkf'k izkIr ugha (14,000)
vkcaVu ij izkIr jkf'k 6,86,000
(III) izFke ek¡x ij izkIr jkf'k

29,400 va'kksa ij izFke ek¡x jkf'k ns; 29,400 × 30 #- = 8,82,000
900 va'kksa ij izFke ek¡x jkf'k izkIr ugha 900 × 30 #- (27,000)
8,55,000
(IV) 1,000 va'kksa dk iqu% fuxZeu] veu osQ 900 va'k vkSj 'ks"k 100 va'k jksgu osQ lfgr
#-
22,000
100 va'kksa ij ykHk = × 100 = 3,667
600
900 va'kksa ij ykHk = 45,000
48,667
?kVk;kμ 1,000 va'kksa osQ iqu% fuxZeu ij gkfu (20,000)
28,667
(V) va'k gj.k [kkrs esa 500 va'kksa dk 'ks"k

22,000
× 500 #- = 18,333 #-
600
Lo;a djsa
1. ,d oaQiuh us 10 #- izR;sd osQ 100 lerk va'kksa dks 20% izhfe;e ij fuxZfer fd;k 5 #-
dh vafre ek¡x jkf'k (izhfe;e lfgr) osQ Hkqxrku u djus ij gj.k fd;kA vko';d jks”kukepk
izfo"V nsaA
2. ,d oaQiuh us 10 #- izR;sd osQ 800 lerk va'kksa] ftudks 10% cV~Vs ij fuxZfer fd;k x;k Fkk
izR;sd 2 #- osQ izFke ,oa vafre ek¡x dk Hkqxrku izkIr u gkus ij gj.k fd;kA oaQiuh }kjk gj.k
dh xbZ jkf'k dh x.kuk djsa vkSj va'kksa dk gj.k djus dh jks”kukepk izfof"V;k¡ djsaA
2022-23
mnkgj.k 15
,Dl fyfeVsM us 10 #- izfr va'k osQ 40,000 lerk va'kksa dks 2 #- izfr va'k izhfe;e ij lkoZtfud
vfHknku gsrq fuEufyf[kr 'krks± ij fuxZeu fd;kμ
vkosnu ij 4 #- izfr va'k
vkcaVu ij 5 #- izfr va'k (izhfe;e 'kkfey gS)
ek¡x ij 3 #- izfr va'k
60,000 va'kksa osQ fy, vkosnu i=k izkIr gq,A 48,000 va'kksa osQ vkosndksa dks vkuqikfrd vkcaVu
fd;k x;k] 'ks"k vkosnuksa dks vLohdkj dj fn;k x;kA vkosnu ij izkIr vfrfjDr jkf'k vkcaVu ij ns;
jkf'k osQ izfr lek;ksftr dh xbZA
Jh fpVful] ftUgsa 1,600 va'k vkcafVr fd, x,] vkcaVu jkf'k dk Hkqxrku djus esa vlI+kQy jgs
vkSj Jh txnys] ftUgsa 2,000 va'kksa dk vkcaVu fd;k x;k] ek¡x jkf'k dk Hkqxrku u dj losQA bu va'kksa
dk gj.k dj fy;k x;kA
mi;qZDr ysu&nsu dk oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
gy
,Dl fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-s) (#-)
(60,000 va'kksa ij vkosnu jkf'k)
(vkosnu jkf'k dk va'kiw¡th esa gLrkarj.k] vfrfjDr
vkosnu jkf'k dk va'k vkcaVu [kkrs esa lek;kstu] vkSj
vLohÑr vkosnu jkf'k dh okilh)
izfrHkwfr izhfe;e [kkrs ls 80,000
(40,000 va'kksa ij 5 #- izhfe;e lfgr izfr va'k
dh nj ls vkcaVu jkf'k ns;)
2022-23
(vakcVu jkf'k izkIr dh)
lerk va'k ek¡x [kkrk uke 1,20,000
izFke ek¡x jkf'k ns;)
lerk va'k ek¡x [kkrs ls 1,20,000
(va'kksa ij izFke ek¡x jkf'k izkIr)
cdk;k ek¡x [kkrs ls 17,520
(3,600 va'kksa dk gj.k)
dk;Zdkjh fVIi.khμ
I. vkcaVu ij izkIr jkf'k
(d) vkcaVu ij ns; jkf'k #-
(40,000 va'k ij izfr va'k 5 #-) 2,00,000
([k) vkcaVu ij okLrfod ns; jkf'k 2,00,000

?kVk;kμvf/d vkosnu jkf'k (32,000)
vkcaVu ij ns; jkf'k 1,68,000
(x) fpVful osQ va'kksa ij ns; vkcaVu jkf'k

1600 va'k ×5 #- izfr va'k 8.000
?kVk;kμ vkuqikfrd forj.k osQ dkj.k izkIr
vfrfjDr vkosnu jkf'k
(1920 va'k – 1600 va'k) ×4 (1,280)
Jh fpVful ls ns; vkcaVu jkf'k 6,720
1,600 va'kksa osQ vkcaVu osQ fy, vkuqikfrd forj.k osQ vuqikr osQ vuqlkj (40,000 : 48,000
va'k) fpVful us 1,920 va'kksa osQ fy, (1,600 va'k × 6/5) vkosnu fd;k gksxkA
2022-23
(?k) vkcaVu ij izkIr jkf'kμ

vkcaVu ij okLrfod ns; jkf'k 1,68,000
?kVk;kμ fpVful }kjk Hkqxrku u dh xbZ jkf'k (6,720)
izkIr jkf'k 1,61,280
II. gj.k fd, x, va'k [kkrs dk 'ks"k

fpVful }kjk nh xbZ jkf'k
1,920 va'kksa osQ vkosnu ×4 #- izfr va'k 7,680
txnys }kjk nh xbZ jkf'k 14,000
2,000 va'k × (4 + 3) #-
oqQy jkf'k 21,680
fVIi.khμ txnys osQ va'kksa ij izhfe;e dks ys[ks esa ugha fy;k tk,xk] D;ksafd ;g oaQiuh }kjk iw.kZr% izkIr dj
fy;k x;k gSA
1.7.1 gj.k fd, x, va'kksa dk iqu% fuxZeu

lapkyd gj.k fd, x, va'kksa dks jn~n ;k iqu%fuxZfer dj ldrs gSaA vfèkdrj fLFkfr;ksa esa gkyk¡fd] og
fof'k"V va'kksa dks tks fd leewY;_ vfèkykHk (izhfe;e) ;k cV~Vs ij iqu% fuxZfer dj ldrs gSa] lkekU;r%
gj.k fd, x, va'kksa dk fuxZe iw.kZ Hkqxrku izkIr ;k cV~Vs ij fd;k tkrk gSA bl lanHkZ esa ;g Lej.kh;
gS fd cV~Vk dh jkf'k] gj.k fd, x, va'kksa dh okLrfod izkIr jkf'k ls vfèkd ugha gksxh vkSj gj.k fd,
x, va'kksa osQ iqu% fuxZeu ij iznku cV~Vs dks va'k gj.k [kkrs esa uke fd;k tk,xk vkSj ;fn iqu%fuxZfer
va'kksa ls lacaf/r va'k gj.k [kkrs esa dksbZ 'ks"k gks rks bls iw¡thxr ykHk ekuk tk,xk vkSj bls iw¡th vkjf{kr
[kkrs esa gLrkarfjr fd;k tk,xkA
mnkgj.k osQ fy,] ;fn ,d oaQiuh 10 izR;sd osQ 200 va'kksa dk gj.k djrh gS ftl ij
600 #- izkIr gSa] bu va'kksa osQ iqu% fuxZeu ij vfèkdre 600 #- dk cV~Vk fn;k tk ldrk gS eku ysa
fd oaQiuh us bu va'kksa dk iqu% fuxZeu 1,800 #- esa iw.kZ Hkqxrku izkIr esa fd;k gSA vko';d jks”kukepk
izfof"V bl izdkj gksxhA
va'k gj.k [kkrk uke 200
(200 gj.k fd, x, va'kksa dk iqu% fuxZeu 9 #- izfr va'k osQ iw.kZ Hkqxrku ij)
iw¡th vkjf{kr [kkrs ls 400
(gj.k fd, x, va'kksa ij ykHk dk gLrkarj.k)
2022-23
bl lanHkZ esa ,d vU; egÙoiw.kZ rF; ;g gS fd iw¡thxr~ ykHk osQoy gj.k fd, x, va'kksa osQ iqu%
fuxZeu ij gh mRiUu gksrk gS] lHkh gj.k fd, x, va'kksa ij ughaA blfy, tc gj.k fd, x, va'kksa dk
dksbZ Hkkx iqu% fuxZfer fd;k tkrk gS rks va'k gj.k [kkrs dh lEiw.kZ jkf'k dks iw¡th [kkrs esa gLrkarfjr ugha
fd;k tk ldrkA bl izdkj dh fLFkfr esa gj.k fd, x, va'kksa osQ iqu% fuxZeu ls lacafèkr vkuqifrd 'ks"k
dks iw¡th vkjf{kr [kkrs esa gLrkarfjr fd;k tk,xk) ;g fuf'pr djrs gq, fd va'k gj.k [kkrs dk cpk gqvk
'ks"k] gj.k fd, x, va'kksa] tks fd vHkh tkjh ugha fd, x, gSa dh jkf'k osQ cjkcj gksxhA
mnkgj.k 16
iksyh IykfLVd fyfeVsM osQ lapkydksa us 100 #- izR;sd osQ 200 lerk va'kksa dks f}rh; vkSj vafre ek¡x
30 #- izfr va'k dk Hkqxrku u gksus ij ”kCr djus dk fu.kZ; fy;kA bu va'kksa esa ls 150 va'k eksfgr dks
60 #- izfr va'k ij iqu% fuxZfer fd, x,A
vko';d jks”kukepk izfof"V;k¡ djsaA
gy
iksyh IykfLVd fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
va'k f}rh; vkSj vafre ek¡x [kkrs ls 6,000
(200 va'kksa dk f}rh; vkSj vafre ek¡x 30 #-
izfr va'k Hkqxrku u gkus ij gj.k)
(100 #- izR;sd osQ 150 va'kksa dk 60 #-
izR;sd iw.kZ Hkqxrku ij iqu% fuxZeu)
iw¡th vkjf{kr [kkrs ls 4,500
(150 iqu% fuxZfer va'kksa ij ykHk dk iw¡th
vkjf{kr esa gLrkarj.k)
2022-23
dk;Zdkjh fVIi.khμ #-
200 va'kkas ij tCr oqQy jkf'k = 14,000 (200 × 70 #-)
150 va'kksa ij tCr jkf'k = 10,500 (150 × 70 #-)
150 va'kksa osQ iquZfuxZeu ij gkfu dh jkf'k = 6,000 (150 × 40 #-)
iquZfuxZfer va'kksa ij ykHk jkf'k
vkjf{kr iw¡th dks gLrkarfjr = 4,500 (10,500 #-– 6,000 #-)
50 va'kksa ij tCr jkf'k = 3,500 (50 70 #-)
gj.k va'k [kkrs esa cdk;k jkf'k = 3,500 (14,000 #- – 6,000 #- – 4500 #-)
(50 va'kksa ij tCr jkf'k osQ cjkcj)
mnkgj.k 17
1 tuojh 2014 dks ,Dl fyfeVsM osQ lapkydksa us 50,000 va'kksa dks 10 #- izfr va'k osQ] ewY; osQ
va'kksa dks izfr va'k 12 #- ij turk dks Ø; djus osQ fy, tkjh fd,] tks bl izdkj ns; gSaμ
vkosnu ij 5 #i, (izhfe;e lfgr)] vkcaVu ij 4 #i, vkSj 'ks"k 1 ebZ 2014 dks ek¡x djus
ijA
10 I+kQjojh 2014 dks vfHknku lwph can dj nh xbZ] bl fnu rd 70,000 va'kksa osQ fy, vkosnu
izkIr gq,A izkIr jkf'k esa ls 40,000 #- okil dj fn, x, vkSj 60,000 #- vkcaVu ij ns; jkf'k osQ lkFk
lek;kstu gsrq j[k fn,] ftldh 'ks"k jde 16 I+kQjojh 2014 dks Hkqxrku dj nh xbZA
flok; 500 va'kksa osQ vkcafV;ksa osQ lHkh va'kèkkjdksa us ,d ebZ] 2014 dks ns; ek¡x jkf'k dk Hkqxrku
dj fn;kA
bu va'kksa dks 29 flracj 2014 dks ”kCr dj fy;k x;k vkSj 1 uoacj 2014 dks izfr va'k
8 #- ij iw.kZ iznÙk ekurs gq, iqu% fuxZeu fd;k x;kA
oaQiuh uhfr osQ vuqlkj oaQiuh ek¡x dh cdk;k jkf'k dk [kkrk ugha j[krhA
oaQiuh dh cfg;ksa esa va'kiw¡th ysu&nsu jks”kukepk izfof"V;k¡ djsaA
gy
,Dl fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
2014 (#i;s) (#i;s)
iQj- 10 cSad [kkrk uke 3,50,000
izkIr vkosnu jkf'k)
2022-23
I+kQj- 16 lerk va'k vkosnu [kkrk uke 2,50,000
(vkcaVu 50,000 va'kksa ij vkosnu jkf'k dk va'k
iw¡th o vfèk&ykHk [kkrs esa gLrkarj.k)
I+kQj- 16 lerk va'k vkosnu [kkrk uke 1,00,000
(vkf/D; jkf'k dh okilh o lerk va'k vkcaVu [kkrs
esa gLrkarj.k)
I+kQj- 16 lerk va'k vkosnu o vkcaVu [kkrk uke 2,00,000
(izfr va'k 4 #- dh nj ls 50,000 va'kksa osQ
vkcaVu ij ns; jkf'k)
I+kQj- 16 cSad [kkrk uke 1,40,000
(vkcaVu jkf'k izkIr)
ebZ 1 lerk va'k izFke ,oa vafre ek¡x [kkrk uke 1,50,000
(izFke ,oa vafre ek¡x ns;)
ebZ 1 cSad [kkrk uke 1,48,500
izFke o vafre ek¡x [kkrs ls 1,48,500
(izFke ,oa vafre ek¡x izkIr)
flr- 29 lerk va'kiw¡th [kkrk uke 5,000
lerk va'k izFke o vafre ek¡x [kkrs ls 1,500
(ek¡x jkf'k Hkqxrku u djus ij 500 va'kksa dk gj.k)
uo- 1 cSad [kkrk uke 4,000
(izfr va'k 8 #- ij iw.kZ iznÙk dh rjg 500
gj.k fd, x, va'kksa dk iqu% fuxZeu)
uo- 1 va'k gj.k [kkrk uke 2,500
(gj.k fd, x, va'kksa osQ iqu% fuxZeu dk ykHk iw¡th vkjf{kr
esa gLrkarfjr)
2022-23
mnkgj.k%18
vks fyfeVsM us 2 #- çfr va'k osQ çhfe;e ij] 10 #- osQ 2]00]000 lerk ewY; va'kksa dks çLrkfor djrs
gq, fooj.k i=k fuxZfer fd;k] tks fuEu çdkj ns; gS%
vkosnu ij 2-50 #- çfr va'k
vkoaVu ij 4-50 #- çfr va'k
(çhfe;e lfgr)
çFke ek¡x ij (vkoaVu osQ rhu eghus i'pkr~) 2-50 #- çfr va'k
f}rh; ek¡x ij (çFke ek¡x osQ rhu eghus i'pkr~) 2-50 #- çfr va'k
23 vçSy] 2017 dks 3]17]000 va'kksa gsrq vfHknku çkIr gqvk vkSj 30 vçSy dks vkoaVu gqvk] tks bl
çdkj Fkk%
vkoafVr va'k
v- iw.kZr% vkoaVu (nks vkoaVudÙkkZvksa us 4]000 38]000
vkoafVr va'kksa ij iw.kZ Hkqxrku fd;k)
c- çR;sd rhu vkosfnr va'kksa ij nks v'kksa dk vkoaVu 1]60]000
l- çR;sd pkj vkosfnr va'kksa ij ,d va'k dk vkoaVu 2]000
06 ebZ] 2017 dks 77]500 dh uxn jkf'k vkosndksa dks okil dh x;h (;g 31]000 va'kksa ij
ogh vkosnu jkf'k gS ftu va'kksa dk vkoaVu ugha fd;k x;k)%
ns; frfFk;ksa ij ij 100 va'kksa ij vafre ek¡x dks NksM+dj lHkh vkoafVr va'kksa ij /ujkf'k çkIr
dh x;hA 15 uoacj] 2017 dks bu va'kksa dks tCr dj fy;k x;k vkSj 16 uoacj dks 9 #- çfr va'k osQ
Hkqxrku ij veu dks iquZfuxZfer fd;k x;k %
vks fyfeVsM dh iqLrdksa esa jksdM+ çfof"V;ksa osQ vfrfjDr lHkh jksT+kukepk çfof"V;ksa dks vfHkysf[kr
djsa vkSj 31 vDrwcj] 2017 dks daiuh }kjk Hkqxrku fd, x;s ns; C;kt ls lacaf/r ysu&nsu dks rqyui=k
esa n'kkZ,saA
gy
vks fyfeVsM oaQiuh dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
2017 va'k vkosnu [kkrk uke 7,92,500
30 lerk va'k iw¡th [kkrs ls 5,00,000
vizSy cSad ls 77,500
lerk va'k vkoaVu [kkrs ls 2,09,000
vfxze ek¡x ls 6,000
(vkoaVu osQ i'pkr~ va'k iw¡th dks vkosnu /ujkf'k dk
gLrkarj.k vkSj va'k vkosnu ,oa vfxze ek¡x esa tek 86,000
va'kksa ij izks&MkVk osQ dkj.k vkf/D; /ujkf'k)
2022-23
lerk va'k vkoaVu [kkrk uke 9,00,000
lerk va'k iw¡th [kkrs ls 5,00,000
30 v- izfrHkwfr izhfe;e vkjf{kr [kkrs ls 4,00,000
(izfrHkwfr 'kkfey djosQ 4.50 #- izfr va'k dh nj ls 2,00,000
va'kksa ij ns; vkoaVu jkf'k)
31 tq- lerk va'k izFke ek¡x [kkrk uke 5,00,000
(2.50 #- izfr va'k dh nj ls 2,00,000 va'kksa ij ns; izFke
ek¡x /ujkf'k)
31 v- lerk va'k f}rh; ,oa vfUre ek¡x [kkrk uke 5,00,000
(2.50 #- izfr va'k dh nj ls 2,00,000 va'kksa ij ns; f}rh;
ek¡x /ujkf'k)
31 tq- vfxze ek¡x [kkrk uke 25,000
lerk izFke ek¡x [kkrs ls 25,000
(vfxze ek¡x dk lek;ksstu)
31 v- vfxze ek¡x [kkrk uke 21,000
cdk;k ek¡x [kkrk 250
lerk va'k f}rh; ,oa vfUre ek¡x [kkrk
(8,000 va'kksa ij vfxze ek¡x dks ns; f}rh; ek¡x jkf'k osQ lkFk 21,250
lek;ksftr fd;k x;k)
15 uo- lerk va'k iw¡th [kkrk uke 1,000
cdk;k [kkrs esa ek¡x ls 250
va'k gj.k [kkrs ls 750
(ek¡x jkf'k osQ Hkqxrku u gksus ij 100 va'k t+Cr fd, x,)
16 uo- gj.k va'k [kkrk uke 100
lerk va'k iw¡th [kkrs ls 100
(ukS #i;s izfr va'k ls iw.kZ Hkqxrku ij 100 va'kksa osQ
iquZfuxZeu ls ns; jkf'k)
16 uo- gj.k va'k [kkrk uke 650
(vkjf{kr iwt ¡ h dks gLrkarfjr tCr va'k osQ iqufZ uxZeu ij ykHk)
jksdM+
uke
izkfIr;k¡ jkf'k Hkqxrku jkf'k
(#-) (#-)
lerk va'k vkosnu 7,92,500 lerk va'k vkosnu 77,500
lerk va'k vkoaVu 6,91,000 24,00,650
vfxze ek¡x 40,000
lerk va'k izFke ek¡x 4,75,000
2022-23
lerk va'k f}rh; ,oa vafre ek¡x 4,78,750

lerk va'k iw¡th 900
24,78,150 24,78,150
vr% okil dh xbZ vkosnu jkf'k = 3,17,000 #- – 2,86,000 #- × 2.50

#-
= 77,500 #-
izkIr vkosnu jkf'k = 7,15,000 #-
(2,86,000 va'k 2.50 dh nj ls)
vkosnu jkf'k ns; = 5,00,000 #-
(2,00,000 va'k 2.50 dh nj ls)
vfrfjDr vkosnu jkf'k = 2,15,000 #-
2. vfxze ek¡x jkf'k

nks vkcaVh izR;sd osQ ikl 4,000 va'k] us vkcaVu ij iw.kZ jkf'k dk Hkqxrku fd;kμ
vr% vfxze ek¡x jkf'k = 8000 va'k (2.50 #- + 2.50 #-)
= 40,000 #-
va'kksa dk iqu% Ø;μ
tc oaQiuh vius va'kksa dk Ø; djrh gS] ;g va'kksa dk iqu% Ø; dgykrk gS oaQiuh vfèkfu;e 2013
dh èkkjk 68 esa oaQiuh dks ;g lqfoèkk gS fd oaQiuh vius va'kksa dk iqu% Ø; fuEu esa ls fdlh izdkj
Hkh dj ldrh gSμ
(v) vkuqikfrd vkèkkj ij orZeku lerk va'k èkkjdksa ls
(c) [kqys ck”kkj ls
(l) U;wu [ksi va'k èkkjdksa }kjk
(n) oaQiuh osQ deZpkfj;ksa ls
oaQiuh vius va'kksa dk iqu% Ø; eqDr vkjf{kr izfe;e (vfèkewY;) ;k va'kksa ;k vU; fu/kZfjr
izfrHkwfr;ksa ls izkIr èkujkf'k esa ls dj ldrh gSA eqDr vkjf{kr esa ls va'kksa dk iqu% Ø; djus dh fLFkfr
es]a oaQiuh dks Ø; fd, x, va'kksa osQ okLrfod ewY; dh jkf'k osQ cjkcj jkf'k ¶iwt ¡ h 'kksèku vkjf{kr [kkrs¸
esa gLrkarfjr djuh gksxhA
va'kksa dks iqu% Ø; djus osQ lacaèk esa fuEu izfØ;k ykxw gksxhμ
(i) va'kksa dk iqu% Ø; var£u;eksa }kjk vfèkÑr gksuk pkfg,A
(ii) va'k èkkjdksa dh lkekU; lHkk esa fo'ks"k ladYi }kjk ikfjr fd;k tkuk pkfg,A
(iii) fdlh Hkh ,d fofÙk; o"kZ esa va'kksa dk iqu% Ø; iznÙk iw¡th vkSj eqDr vkjf{kr osQ 25%
ls vfèkd ugha gks ldrk gSA
(iv) va'kksa osQ iqu% Ø; osQ i'pkr~ ½.k lerk vuqikr 2:1 ls vfèkd ugha gksuk pkfg,A
(v) va'kksa osQ iqu% Ø; gsrq leLr va'k iw.kZr% iznÙk gksus pkfg,A
(vi) fo'ks"k ladYi ikfjr gksus dh frfFk ls 12 ekg dh vofèk osQ Hkhrj va'kksa dk iqu% Ø;
gks tkuk pkfg,A
(vii) oaQiuh dks jftLVªkj vkSj SEBI osQ ikl 'kksèku lerk vfèk?kks"k.kk] ftls de ls de nks
funs'kdksa us gLrk{kfjr fd;k gks] Hksth tkuh pkfg,A
2022-23
mnkgj.k 19
xfjek fyfeVsM us 100 #- izR;sd va'k osQ 3,000 va'kksa dks 20 #- izhfe;e ij vkosnu vkeaf=kr djus
osQ fy, fooj.k&i=k tkjh fd;k tks fd fuEu izdkj ns; gSμ
#-
vkosnu ij 20 izfr va'k
vkcaVu ij 50 izfr va'k (izhfe;e lfgr)
izFke ek¡x ij 20 izfr va'k
f}rh; ek¡x ij 30 izfr va'k
4,000 va'kksa osQ fy, vkosnu izkIr gq,A 3,600 va'kksa osQ vkosndksa dks vkuqikfrd vkcaVu fd;k
x;k] 'ks"k vkosnuksa dks vLohdkj dj fn;k x;kA vkosnu ij izkIr vfrfjDr jkf'k vkcaVu ij ns; jkf'k osQ
izfr lek;ksftr dh xbZA
js.kqdk] ftls 360 va'k vkcafVr fd, x,] vkcaVu vkSj ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgh
vkSj buosQ va'kksa dks ”kCr dj fy;k x;kA
dfudk] tks fd 200 va'kksa dh vkosnd gS nks ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jghA buosQ
va'kksa dks ”kCr dj fy;k x;kA ;g lHkh va'k ueu dks 80 #- izfr va'k iw.kZ Hkqxrku izkIr esa csp fn, x,A
oaQiuh dh iqLrdksa esa jks”kukepk izfo"V;k¡ nsaA
gy
xfjek fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#-) (#-)
(4,000 va'kksa ij vkosnu dh jkf'k 20 #-
izfr va'k izkIr)
cSad [kkrs ls 8,000
(3,000 va'kksa dh vkosnu jkf'k dk va'kiw¡th
[kkrs esa] 600 va'kksa dh jkf'k dh va'k vkcaVu
[kkrs esa] 400 va'kksa dh jkf'k okil esa gLrkarj.k)
(3,000 va'kksa ij 50 #- izfr va'k ls vkcaVu
jkf'k 20 #- vfèkykHk lfgr ns;)
2022-23

(va'k vkcaVu ij izkIr jkf'k)
(3,000 va'kksa ij 20 #- izfr va'k ek¡x jkf'k ns;)
(2,440 va'kksa ij izFke ek¡x jkf'k izkIr)
va'k f}rh; vkSj vafre ek¡x [kkrk uke 90,000
(3,000 va'kksa ij 30 #- izfr va'k ek¡x jkf'k ns;)
(2,440 va'kksa ij f}rh; vkSj vafre ek¡x jkf'k izkIr)
(560 gj.k fd, x, va'kksa dk iqu% fuxZeu)
(560 gj.k fd, x, va'kksa dk iqufuxZeu ij
ykHk iw¡th vkjf{kr esa gLrkarj.k)
dk;Zdkjh fVIi.khμ
vkcaVu ij izkIr jkf'k dh x.kuk fuEu izdkj gSμ
(#-)
vkcaVu ij ns; oqQy jkf'k (izhfe;e lfgr) 1,50,000
?kVk;kμ 600 va'kksa ij izkIr vkosnu jkf'k dk vkcaVu [kkrs esa lek;kstu (12,000)
3,000 va'kksa ij 'kq¼ vkcaVu jkf'k ns; 1,38,000
2022-23
?kVk;kμ js.kqdk dks vkcafVr 360 va'kksa ij vizkIr jkf'k
360
× 1,38,000 (16,560)
3,000
2,640 va'kksa ij izkIr fuoy jkf'k 1,21,440
tc vkcaVu esa ftlesa izfrHkwfr izhfe;e osQ 20 #- izfr va'k lfEefyr gSa] izkIr ugha gq, gSa] js.kqdk }kjk fy,
x, 360 va'kksa (gj.k fd, x,) osQ fy, izfrHkwfr izhfe;e [kkrk fu;e osQ vuqlkj uke fd;k tk,xkA
gj.k dh jkf'k fuEu izdkj Kkr dh tk,xhμ
3,600
js.kqdk ls izkIr vkosnu jkf'kμ 360 × = 432 × 20 = 8,640 #-
3,000
dfudk ls 200 va'kksa ij izkIr vkosnu vkSj vkcaVu jkf'k 10,000
va'kksa osQ gj.k ls izkIr oqQy jkf'k 18,640
Lo;a djsa
,sDly oaQiuh fyfeVsM us 10 #- izR;sd osQ 1,00,000 lerk va'kksa dk fuxZeu fd;k] tks fd fuEu
izdkj ns; gSμ
#-
vkosnu ij 2.50 izfr va'k
vkcaVu ij 2.50 izfr va'k
izFke vkSj vafre ek¡x ij 5.00 izfr va'k
,Dl] ftlosQ ikl 400 va'k Fks us ek¡x jkf'k dk Hkqxrku ugha fd;k vkSj mlosQ va'kksa dks gj.k dj fy;k
x;kA gj.k fd, x, va'kksa esa ls 200 va'kksa dks 8 #- izfr va'k iw.kZ iznÙk ij iqu% fuxZeu fd;k x;kA
vko';d jks”kukepk izfof"V;k¡ djsa vkSj oaQiuh dh iqLrdksa esa va'kiw¡th vkSj va'k gj.k [kkrk rS;kj djsaA
Lo;a tk¡fp, 3
(v) ;fn 10 #- osQ va'k ij ek¡x jkf'k 8 #- gS vkSj 6 #- Hkqxrku izkIr gSA va'kksa dks gj.k dj fy;k
tkrk gSA crkb;s fd va'kiw¡th [kkrs esa dkSu&lh jkf'k uke dh tk,xh
(c) ;fn 10 #- osQ va'k ij 6 #- Hkqxrku izkIr gSa va'kksa dks ”kCr dj fy;k x;k gS] rc va'kksa dk iqu%
fuxZeu fdl U;wure jkf'k esa fd;k tk ldrk gSA
(l) vgywokfy;k fyfeVsM us 100 #- izR;sd osQ 1,000 lerk va'kksa dks la;a=k vkSj e'khujh Ø; ewY;
1,00,000 #- osQ Ø; le>kSrs osQ fy, fuxZfer fd;kA
oaQiuh osQ jks”kukeps esa fdl izfof"V dks vfHkysf[kr fd;k tk,xkA
mnkgj.k 20
lujkbZ”k oaQiuh fyfeVsM us 10 #- izR;sd 10,000 va'kksa dks 11 #- izfr va'k ij turk esa vfHknku osQ
fy, fuxZfer fd;kA jkf'k fuEu izdkj gSμ
3 #- vkosnu ij
4 #- vkcaVu ij (izhfe;e lfgr)
4 #- izFke vkSj vafre ek¡x ij
2022-23
12,000va'kksa osQ fy, vkosnu izkIr gq, vkSj lapkydksa us vkuqikfrd vkcaVu fd;kA
Jh vgen] 120 va'kksa osQ vkosnd o vkcaVu vkSj ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgs vkSj
Jh cklw ftuosQ ikl 200 va'k Fks ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgsA bu lHkh va'kksa dks ”kCr
(gj.k) dj fy;k x;kA
”kCr fd, x, va'kksa esa ls 150 va'kksa (Jh vgen osQ lHkh va'kksa lfgr) dks 8 #- izfr va'k esa
fuxZfer fd;kA
mijksDr O;ogkjksa dh jks”kukepk izfof"V;ksa dk vfHkys[ku djsa vkSj va'k gj.k [kkrk cukb,A
gy
lujkbZ”k fyfeVsM dh iqLrosaQ
jks”kukepk
la- jkf'k jkf'k
(#i;s) (#i;s)
vkosnu jkf'k izkIr)
(10,000 va'kksa dh vkosnu jkf'k dk iw¡th [kkrs esa
vkSj 'ks"k dks vkcaVu [kkrs esa gLrkarj.k)
va'k vkcaVu [kkrk uke 40,000
(10,000 va'kksa ij 4 izfr va'k dh nj ls] 1 #-
izhfe;e lfgr vkcaVu jkf'k ns;)
(va'k vkcaVu ij izkIr jkf'k ns[ksa fVIi.kh 1)
va'k izFke vkSj vafre ek¡x [kkrk uke 40,000
ek¡x jkf'k ns;)
2022-23
(9,700 va'kksa ij izkIr ek¡x jkf'k)
izfrHkwfr izhfe;e vkjf{kr [kkrk (ns[ksa fVIi.kh 2) uke 100
va'k vkcaVu [kkrs ls 340
va'k gj.k [kkrs ls (ns[ksa fVIi.kh 3) 1,560
va'kiw¡th [kkrs ls 1500
(150 gj.k fd, x, va'kksa osQ iqu% fuxZeu
ij ykHk dk iw¡th vkjf{kr [kkrs esa gLrkarj.k)
va'k gj.k [kkrk

uke tek
frfFk fooj.k c-i`- jkf'k frfFk fooj.k c-i`- jkf'k
la- (#-) l- (#-)
va'kiw¡th 300 va'k iw¡th 1,560
iw¡th vkjf{kr 360
'ks"k vk@ys 900
1,560 1,560
dk;Zdkjh fVIif.k;k¡μ
1. vkcaVu ij izkIr jkf'k dh x.kuk fuEu izdkj dh tk,xhμ
(#-)
10,000 va'kksa ij 4 #- izfr va'k ls ns; oqQy vkcaVu jkf'k 40,000
?kVk;kμ 2,000va'kksa ij izkIr vkosnu jkf'k dk vkcaVu jkf'k esa lek;kstu (6,000)
vkcaVu ij fuoy jkf'k ns; 34,000
?kVk;kμ 120 va'kksa osQ vkosnd ls ns; jkf'k] ftudks 100 va'kksa dk vkcaVu fd;k x;k
100
× 34,000 (340)
10,000
vkcaVu ij izkIr jkf'k 33,660
2022-23
2. izfrHkwfr izhfe;e [kkrs dks osQoy 100 #- uke fy[ks x, gSa] tksfd Jh vgen osQ 100 va'kksa osQ vkcaVu
ls lacafèkr gSa ftuls vkcaVu jkf'k (izhfe;e lfgr) ugha izkIr gqbZ gSA
3. va'k gj.k [kkrk] gj.k fd, x, va'kksa ij izkIr jkf'k izfrHkwfr izhfe;e dks NksM+ dj n'kkZrk gS bl
dh x.kuk fuEu izdkj dh tk,xhμ
Jh vgen 120 va'kksa ij 3 #- izfr va'k dh nj ls vkosnu jkf'k dk Hkqxrku fd;k 360
Jh cklw us 200 va'kksa ij 6 #- izfr va'k dh nj ls Hkqxrku fd;k 1200
(vkosnu vkSj vkcaVu jkf'k izhfe;e osQ vfrfjDr)
oqQy izkIr jkf'k 1560
4. Jh vgen osQ gj.k fd, x, 100 va'kksa ij izkIr jkf'k 360
Jh cklw osQ iqu% fuxZfer 50 va'kksa osQ gj.k dh izkIr jkf'k
50
× 1,200 #- 300
200
150 gj.k fd, x, va'kksa ij izkIr oqQy jkf'k tks fd iqu% fuxZfer fd, x, 660
?kVk;kμ gj.k fd, x, va'kksa osQ iqu% fuxZeu ij cV~Vk (150 × 2 #-) 300
iw¡th ykHk dh jkf'k dk iw¡th vkjf{kr [kkrs esa gLrkarj.k 360
mnkgj.k 21
nsoe fyfeVsM us 4 #- çfr va'k osQ çhfe;e ij çR;sd 10 #- osQ 30,000 lerk ewY; va'kksa osQ fy,
vkosnu vkeaf=kr djrs gq, ,d fooj.k i=k fuxZfer fd;k] tks bl çdkj ns; gS%
vkosnu osQ lkFk (1 #- çhfe;e 'kkfey djosQ) 3 #-
vkoaVu ij (1 #- çhfe;e 'kkfey djosQ) 4 #-
çFke ek¡x ij (1 #- çhfe;e 'kkfey djosQ) 4 #-
f}rh; ,oa vafre ek¡x ij 'ks"k cdk;k
45,000 va'kksa osQ fy, vkosnu çkIr gq, ftuesa ls 20% dks vLoho`Qr djrs gq, mudh /ujkf'k okil
dj nh x;hA cps gq, vkosndksa dks çks&jkVk vk/kj ij va'kksa dks vkoafVr fd;k x;kA
lq/hj ftUgksaus 600 va'kksa gsrq vkosnu fd;k Fkk] vkoafVr /ujkf'k osQ Hkqxrku esa vliQy gq, vkSj
muosQ va'kksa dks mlosQ ckn rRdky çHkko ls t+Cr dj fy;k x;kA
eqLdku ftudksa 750 va'k vkoafVr gq, Fks] çFke ek¡x osQ Hkqxrku esa vliQy jgha vkSj blfy, muosQ
va'k t+Cr dj fy, x;sA lq/hj ls t+Cr fd, x;s va'kksa dks 8 :i;s çfr va'k ls iw.kZ Hkqxrku ij iqu% fuxZfer
fd;k x;kA
cps gq, vkosndks ls ns; vafre ek¡x dh xbZ vkSj vfer osQ 1,000 va'kksa dks NksM+dj çkIr gqbZA bu va'kksa
dks t+Cr dj fy;k x;kA
t+Cr va'kksa esa ls vfer osQ lkjs va'kksa dks 'kkfey djosQ 12 #- çfr va'k osQ iw.kZ Hkqxrku ij 1,500 va'k
nsfodk dks iquZfuxZfer fd, x,A
2022-23
gy
nsoe fyfeVsM dh iqLrosaQ
jks”kukepk
rfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
(45,000 va'kksa ij vkosnu /ujkf'k izkIr dh xbZ)
lerk va'k iw¡th [kkrs ls 60,000
lerk va'k vkcaVu [kkrk 18,000
(30,000 va'kksa ij izkIr vkosnu jkf'k dks va'k iw¡th vkSj
izfrHkwfr izhfe;e vkjf{kr [kkrs esa gLrkarfjr fd;k x;k vkSj
vkosnu ij izkIr vf/d jkf'k dks va'k vkcaVu [kkrs esa
lek;ksftr fd;k x;k vkSj 9,000 va'kksa ij izkIr vkosnu
jkf'k dks okil dj fn;k x;k)
izfrHkwfr izhfe;e vkjf{kr [kkrk 30,000
(izhfe;e dks 'kkfey djosQ 4 #- izfr va'k dh nj ls
30,000 va'kksa ij ns; vkcaVu jkf'k)
(lq/hj osQ va'kksa dks NksM+dj vkosnu ij izkIr vf/d
/ujkf'k dks lek;ksftr djus osQ ckn izkIr vkoaVu jkf'k)
lerk va'k iw¡th [kkrk uke 2,500
izfrHkwfr izhfe;e vkjf{kr [kkrk 500
(lq/hj osQ 500 va'k t+Cr gq,)
lerk va'k izFke ek¡x [kkrk uke 1,18,000
(29,500 va'kksa ij ns; izFke ek¡x jkf'k)
2022-23

(28,750 va'kksa ij izkIr izFke ek¡x jkf'k)
izfrHkwfr izhfe;e vkjf{kr [kkrk 750
(eqLdku osQ 750 va'k tCr)
va'k gj.k [kkrk 1,000
(lq/hj osQ tCr gq, 500 va'kksa dk iqufuZxZeu)
(vkjf{kr iwt ¡ h [kkrs dks gLrkarfjr iqufuZxfer va'kksa ij ykHk)
lerk va'k f}rh; ,oa vafre [kkrk uke 86,250
(28,750 va'kksa ij f}rh; ,oa vafre ek¡x /ujkf'k)
(27,750 va'kksa ij izkIr f}rh; ,oa vafre ek¡x jkf'k)
izfrHkwfr izhfe;e vkjf{kr [kkrk 1,000
(vfer osQ 1,000 va'k tCr)
(eqLdku osQ 500 va'k vkSj y{; osQ 1,000 va'k dks 'kkfe
djosQ 1,500 t+Cr va'kksa dk iqufuZxZeu)
iw¡th vkfj{kr [kkrs ls 10,500
(vkjf{kr iw¡th [kkrs dks gLrkarfjr 1,500 iqufuZxZfer va'kksa
ij ykHk)
2022-23
dk;Zdkjh fVIi.kh&
1- vkcaVu ij çkIr jkf'k #-
v- vkcaVu ij ns; jkf'k
30,000 va'k × 4 #- çfr va'k 1,20,000
c- vkcaVu ij okLro esa ns; /ujkf'k

vkcaVu ij ns; /ujkf'k 1,20,000
?kVk;k% vkcaVu osQ fy, ç;qDr vkf/D; vkosnu jkf'k 18,000
okLro esa ns; jkf'k 1,02,000
l- lq/hj ls ns; vkcaVu jkf'k

lq/hj }kjk vkcafVr va'k ¾ 600
30, 000
lq/hj dks vkcafVr va'k ¾ 36, 000
× 600 ¾ 500
lq/hj ls ns; vkcaVu jkf'k
500 va'k × 4 #- çfr va'k 2,000
?kVk;k% Hkqxrku dh vf/D; vkosnu /ujkf'k
(600 va'k & 500 va'k) × 4 #- 300
lq/hj ls ns; vkcaVu jkf'k 1,700
n- vkcaVu ij ns; okLrfod jkf'k 1,02,000

?kVk;k% lq/hj osQ }kjk Hkqxrku dh xbZ jkf'k 1,700
vkcaVu ij çkIr jkf'k 1,00,300
2- eqLdku osQ 'ks"k 500 va'k ,oa vfer osQ 1,000 va'kksa dks 'kkfey djosQ 1,500 va'k dks iqufuZxZfer
fd, x,
vfer osQ 1,000 va'kksa ij ykHk 8,000
3,750
eqLdku osQ 500 va'kksa ij ykHk = × 500 = 2,500
750
10,500
3,750
3- eqLdku osQ 250 va'kksa osQ va'k gj.k [kkrs esa cph 'ks"k jkf'k = × 250 = 1250
750
Lo;a djsa
fuEu dh jks”kukepk izfof"V;k¡ djsaμ
(v) oaQiuh osQ funs'kdksa us 10 #- izR;sd 200 lerk va'kksa dks gj.k fd;k] ftu ij 800 #- Hkqxrku
izkIr FkkA bu va'kksa dks 1,500 #- osQ Hkqxrku ij iqu% fuxZfer fd;k x;kA
(c) v 10 #- izR;sd osQ 100 va'kksa dk èkkjd gS] ftl ij vkosnu jkf'k 1 #- dk Hkqxrku fd;k x;k
gSA c 10 #- izR;sd osQ 200 va'kksa dk èkkjd gS ftl ij vkosnu jkf'k 1 #- vkSj vkcaVu jkf'k 2
2022-23
#- dk Hkqxrku fd;k x;k gSA l 10 #- izR;sd osQ 300 va'kksa dk èkkjd gS ftl ij 1 #- vkosnu]
2 #- vkcaVu vkSj 3 #- izFke ek¡x dk Hkqxrku fd;k x;k gS ;s lHkh cdk;k jkf'k vkSj f}rh; ek¡x
jkf'k 4 #- izfr va'k dk Hkqxrku djus esa vlIk+ Qy jgsA v] c vkSj l osQ lHkh va'kksa dks ”kCr (gj.k)
dj fy;k x;k vkSj 11 #- izfr va'k iw.kZ iznÙk esa iqu% fuxZfer fd;k x;kA
bl vè;k; esa iz;qDr 'kCn

1. la;qDr iw¡th oaQiuh 15. jksdM+ osQ vfrfjDr izfrI+kQy osQ fy,
2. va'kiw¡th va'kksa dk fuxZeu
3. vfèkÑr iw¡th 16. va'kksa ij izhfe;e (vf/ykHk)
4. fuxZfer iw¡th 17. vkosnu jkf'k
5. vfuxZfer iw¡th 18. U;wure vfHknku
6. vfHknÙk iw¡th 19. va'kksa ij ek¡x jkf'k
7. vfHknÙk ,oa iw.kZ iznÙk 20. ek¡x dh cdk;k jkf'k
8. vfHknÙk ijarq iw.kZ iznÙk ugha 21. vfxze izkIr ek¡x
9. pqdrk iw¡th 22. vfèk vfHknku
10. vkjf{kr iw¡th 23. U;wu vfHknku
11. va'k 24. va'kksa dk gj.k
12. vfèkekuh va'k 25. gj.k fd, x, va'kksa dk iqu% fuxZe
13. vekspuh; iwokZfèkdkj va'k 26. va'kksa dk iqu% Ø;
14. lerk va'k
lkjka'k
oaQiuhμ ,d laxBu tks mu O;fDr;ksa ls feydj curk gS ¶tks va'k èkkjd dgykrs gSa D;kasfd muosQ ikl oaQiuh
osQ va'k gSa rFkk og pqus gq, funs'kd eaMy osQ ekè;e ls O;olk; osQ fy, oSèkkfud O;fDr osQ :i esa dk;Z dj
ldrs gSaA¸
va'kμ ,d iw¡th dk ,d fHkUukRed Hkkx gksrk gS tks oaQiuh esa LokfeRo dk vkèkkj cukrk gS oaQiuh vfèkfu;e
2013 osQ izkoèkkuksa osQ vuqlkj lkekU;r% va'k nks izdkj osQ gksrs gSa vFkkZr~ lerk va'k vkSj iwokZfèkdkj va'kA
iwokZfèkdkj va'k iqu% fHkUu&fHkUu izdkj osQ gksrs gSa tks mudks fn, x, vfèkdkjksa dh fHkUurk ij vkèkkfjr gSaA oaQiuh
dh va'kiwt ¡ h p;u fd, x, O;fDr;ksa osQ lewg }kjk futh O;oLFkk ;k turk }kjk vfHknku ls va'kksa dk fuxZeu djosQ
,d=k dh tkrh gSA vr% va'kksa dk fuxZeu jksdM+ }kjk ;k jksdM+ izfrI+kQy osQ vfrfjDr ftlesa igyk lkekU; gS]
fd;k tkrk gSA tc oaQiuh O;kikj Ø; ;k oqQN laifÙk@ifjlaifÙk;k¡ djrh gS vkSj cspus okyk i{k Hkqxrku osQ :i
esa oaQiuh osQ iw.kZ Hkqxrku izkIr va'kksa dks ysus osQ fy, lger gksxk rc va'kksa dk fuxZeu jksdM+ izfrI+kQy osQ vfrfjDr
dgk tk,xkA
va'kksa osQ fuxZeu dh voLFkk,¡μ jksdM+ osQ fy, va'kksa dk fuxZeu] ¶blosQ fy, dkuwu }kjk fuèkkZfjr dk;Zfofèk
osQ loZFkk vuq:i tkjh djus dh vis{kk dh tkrh gSA¸ tc va'k jksdM+ osQ fy, tkjh fd, tkrs gSa rks mu ij
fuEufyf[kr ,d ;k blls vfèkd voLFkkvksa esa jkf'k bdV~Bh dh tk ldrh gSμ
2022-23
(i) va'kksa osQ vkosnu ij
(ii) va'kksa osQ vkcaVu ij
(iii) va'kksa ij ek¡x@ek¡xksa ij
cdk;k ek¡xμ dHkh&dHkh vkcaVu ij ek¡xh xbZ iw.kZ jkf'k vkSj@;k ek¡x (ek¡xksa) dh èkujkf'k vkcafV;ksa@va'kèkkjdksa
ls izkIr ugha gks ikrh gS] bl izdkj izkIr ugha gqbZ jkf'k dks lap;h rkSj ij ^vnÙk ek¡x* ;k ek¡x dh cdk;k
jkf'k dgrs gSa gkyk¡fd fdlh oaQiuh osQ fy, ek¡x dh cdk;k jkf'k dk vyx [kkrk j[kuk vfuok;Z ugha gSA ,sls
Hkh n`"Vkar gSa tgk¡ oqQN va'kèkkjd mudks vkcafVr va'kksa ij vHkh rd ek¡xh xbZ vkarfjd ;k iw.kZ jkf'k dk Hkqxrku
djuk foosdiw.kZ ekurs gSaA va'k èkkjd }kjk vkcaVu@ek¡x@(ek¡xksa) ij muls izkIr jkf'k ls vfèkd fd;k x;k Hkqxrku
ek¡x dh vfxze jkf'k osQ uke ls tkuk tkrk gS ftlosQ fy, ,d vyx [kkrk j[kk tkrk gS oaQiuh dks vius
var£u;eksa osQ vuqlkj ek¡x dh cdk;k jkf'k;ksa ij C;kt yxkus dh 'kfDr gS vkSj ;fn ;g budks Lohdkj djrh gS
rks vfxze ek¡x dh jkf'k ij C;kt dk Hkqxrku djus dk nkf;Ro Hkh gksrk gSA
vfèk vfHknkuμ oqQN oaQifu;ksa osQ va'kksa osQ lacaèk esa ;g laHko gS fd vf/ vfHknku dh fLFkfr miUu gks] ftldk
vFkZ gS fooj.k&if=kdk osQ ekè;e ls izLrkfor va'kksa ls vfèkd va'kksa osQ fy, vkosnu izkIr fd, gSa ,slh fLFkfr esa
lapkydksa osQ ikl fuEufyf[kr fodYi jgrs gSaμ
(i) os oqQN vkosnuksa dks iw.kZr% Lohdkj dj ldrs gSa vkSj vU; dks iwjh rjg vLohdj dj ldrs gSaA
(ii) muosQ }kjk ;Fkkuqikr forj.k fd;k tk ldrk gSA
(iii) mi;qDr nksuksa fodYiksa dks feyk&tqykdj viuk;k tk ldrk gSA
;fn vfHknku dh jkf'k dk 90% rd U;wure jkf'k izkIr ugha gksxh rc fuxZeu jn~n gksxkA bl fLFkfr esa turk
dks izLrkfor va'kksa ij de vkosnu izkIr gksxkA bl fuxZeu dks vYi vfHknku dgsaxsA
izhfe;e ij va'kksa dk fuxZeuμ bl ckr ij fopkj fd, fcuk fd va'k jksdM+ ls fHkUu izfrI+kQy osQ fy, ;k jksdM+
osQ fy, fuxZfer fd, x, gSa] os ;k rks leewY; ij ;k vfèkewY; ij tkjh fd, tk ldrs gSa leewY; ij fuxZfer
va'kksa dk vFkZ gS fd ^va'k vius vafdr ;k lkekU;@leewY; osQ fy, tkjh fd, x, gSaA* ;fn va'k izhfe;e ij
vFkkZr~ vafdr ewY; ;k leewY; ls vfèkd jkf'k ij fuxZfer fd, x, gSa rks izhfe;e dh jkf'k va'k vfèkykHk [kkrs
(va'k izhfe;e vkjf{kr [kkrs) osQ uke ls ,d vyx [kkrs esa tek dh tkrh gS ftldk mi;ksx loZFkk dkuwu osQ
vuqlkj gh fd;k tkrk gSA
cV~Vs ij va'kksa dk fuxZeuμ va'k cV~Vs ij vFkkZr~ vafdr ewY; ;k leewY; ls de jkf'k ij tkjh fd, tk ldrs
gSa] c'krZs oaQiuh blosQ lacaèk esa dkuwu }kjk fuèkkZfjr izko/kuksa dk iw.kZ:is.k vuqikyu djrh gksA bl vuqikyu osQ
vykok oaQiuh osQ va'k lkèkkj.krμ cV~Vs ij tkjh ugha fd, tk ldrsA tc va'k cV~Vs ij tkjh fd, tkrs gSa rks
cV~Vs dh jkf'k va'k fuxZeu ij cV~Vk [kkrs osQ uke i{k esa fy[kh tkrh gS tks oaQiuh osQ fy, iw¡th gkfu dh izÑfr
dh rjg gksrh gSA oaQiuh vf/fu;e 2013 osQ vuqlkj osQoy LVsV bDosVh va'k o cV~Vs ij tkjh fd;s tk ldrs
gSaA
va'kksa dk gj.kμ dHkh dHkh va'kèkkjd vkcafVr va'kksa ij ,d ;k vfèkd fd'rksa dk Hkqxrku ugha dj ik, rks
,slh fLFkfr esa oaQiuh osQ ikl pwddrkZvksa osQ va'kksa dks gj.k djus dk vfèkdkj gksrk gS bls va'kksa dk gj.k dgrs
2022-23
gSaA gj.k dk vFkZ ^vuqcaèk Hkax gksus osQ dkj.k vkcaVu dk fujLrhdj.k vkSj va'kksa ij izkIr jkf'k dks va'k gj.k jkf'k
osQ :i esa ekurs gSaA* va'k gj.k dk laf{kIr ys[kkadu mu 'krks± ij fuHkZj djrk gS ftu ij ls va'k tkjh fd, x,
gSa leewY; ij vfèkewY; ij ;k cV~Vs ijA lkekU;r% ;w¡ dgsa fd gj.k ij ys[kkadu gj.k dh voLFkk rd ikfjr
izfof"V;ksa dks foijhr djuk gS va'kksa ij igys izkIr gks pqdh jkf'k gj.k fd, x, va'k [kkrs esa tek dj nh tk,xhA
va'kksa dk iqu% fuxZeuμ oaQiuh osQ izcaèku esa blosQ }kjk ,d ckj gj.k dj fy, va'kksa dks iqu% tkjh djus dh
'kfDr fufgr gksrh gS c'krZs fd laLFkk osQ var£u;eksa esa blls lacafèkr 'krks± vkSj fucaèkuksa esa ,slk izkoèkku gksA ;s va'k
cV~Vs ij Hkh iqu% tkjh fd, tk ldrs gSa c'krZs vuqekurμ cV~Vs dh jkf'k iqu% tkjh fd, tkus okys va'k ls lacafèkr
va'k gj.k [kkrs osQ tek 'ks"k ls vfèkd u gksaA vr% gj.k fd, x, va'kksa dks iqu% tkjh fd, tkus ij fn;k x;k
cV~Vk va'k gj.k [kkrs osQ uke fy[kk tkrk gSA
,d ckj tc gj.k fd, x, va'kksa dk iqu% fuxZeu fd;k tk,xk va'k gj.k [kkrs osQ tek 'ks"k dks iw¡th vkjf{kr
[kkrs esa gLrkarfjr djsxa s tksfd gj.k fd, x, va'kksa ij ykHk dks n'kkZrk gSA lHkh gj.k fd, x, va'kksa dks iqu% fuxZeu
ugha djus dh fLFkfr esa va'kksa ij gj.k [kkrs esa tek jkf'k dks iqu% fuxZfer u fd, x, va'kksa ls lacafèkr jkf'k dks
vkxs ys tk;k tk,xk vkSj [kkrs esa osQoy 'ks"k jkf'k dks iw¡th vkjf{kr [kkrs esa tek djasxsA
vH;kl osQ fy, iz'u

y?kq mÙkjh; iz'u
1. lkoZtfud oaQiuh D;k gS\
2. futh oaQiuh D;k gS\
3. va'kksa dk gj.k dc fd;k tk ldrk gS\
4. cdk;k ek¡x ls D;k vfHkizk; gS\
5. ,d lwphc¼ oaQiuh ls D;k vfHkizk; gS\
6. izfrHkwfr izhfe;e dk iz;ksx dgk¡ fd;k tk ldrk gS\
7. vfxze ek¡x ls D;k vfHkizk; gS\
8. U;wure vfHknku ij ,d laf{kIr fVIi.kh fy[ksaA
nh?kZ mÙkjh; iz'u
1. oaQiuh 'kCn dk D;k vFkZ gS\ bldh fo'ks"krkvksa dk o.kZu djsaA
2. mu eq[; Jsf.k;ksa dk laf{kIr esa o.kZu djsa ftuesa oaQiuh dh va'kiw¡th oxhZÑr dh tkrh gSA
3. vki va'k ls D;k le>rs gS\a oaQiuh vfèkfu;e 2013 la'kksfèkr osQ vuqlkj va'kksa dh Jsf.k;ksa dks Li"V djsAa
4. vfèk&vfHknku dh fLFkfr esa oaQiuh osQ va'kksa osQ vkcaVu dh izfØ;k dk o.kZu djsaA
5. vf/ekuh va'k D;k gSa\ fofHkUu izdkj osQ vf/ekuh va'kksa dk o.kZu djsaA
6. ek¡x dh cdk;k jkf'k vkSj ek¡x dh vfxze jkf'k ls lacafèkr fofèk osQ izkoèkkuksa dk o.kZu djsaA
7. vfèk vfHknku vkSj vYi (U;wu) vfHknku 'kCnksa dks LIk"V djsaA ys[kk iqLrdksa esa bldk ys[kk fdl izdkj
fd;k tkrk gS\
2022-23
8. mu mís';ksa dk o.kZu djsa ftuosQ fy, oaQiuh izfrHkwfr izhfe;e dh jkf'k dk iz;ksx dj ldrh gSA
9. mu ifjfLFkfr;ksa dk Li"V :i ls o.kZu djsa ftlosQ varxZr oaQiuh cV~Vs ij va'kksa dk fuxZeu dj ldrh gSA
10. va'kksa dk gj.k 'kCn dh O;k[;k djsa vkSj gj.k dh ys[kk fofèk dks crk,¡A
la[;kRed iz'u
1. vuh'k fyfeVsM us 100 #- izR;sd osQ 30,000 lerk va'kksa dk fuxZfer fd;k tks 30 #- vkosnu ij]
50 #- vkcaVu ij] vkSj 20 #- izFke vkSj vafre ek¡x ij ns; gSaA lHkh jkf'k fof/or izkIr dh xb±A bu
O;ogkjksa dks oaQiuh osQ jks”kukeps esa vfHkysf[kr djsaA
2. vkn'kZ daVªksy fMokbZl fyfeVsM dh 3,00,000 #- dh vfèkÑr iw¡th] tks fd 10 #- izR;sd va'k osQ
30,000 va'kksa esa foHkkftr gS] ls iathÑr gSA turk dks vkaef=kr dh xbZ ftl ij 3 #- izfr va'k vkosnu
ij_ 4 #- izfr va'k vkcaVu ij_ 3 #- izfr va'k izFke ,oa vafre ek¡x ij ns; gSAa bu va'kksa ij iw.kZ vfHknku
izkIr gqvk vkSj lHkh jkf'k;k¡ izkIr dh xb±A jks”kukepk vkSj jksdM+ iqLrd rS;kj djsaA
3. lkWÝV+ os;j lksY;w'ku bafM;k fyfeVsM us 100 #- izR;sd va'k osQ 20,000 lerk va'kksa osQ fy, vkosnu vkeaf=kr
fd,] ftu ij 40 #- vkosnu ij_ 30 #- vkcaVu ij_ vkSj 30 #- izFke vkSj vafre ek¡x ij ns; gSa oaQiuh
us 32,000 va'kksa osQ fy, vkosnu izkIr fd;kA 2,000 va'kksa osQ vkosndksa dks jkf'k okil ykSVk nh xbZA 10,000
va'kksa osQ vkosnuksa dks iw.kZ Lohdkj dj fy;k x;k vkSj 20,000 va'kksa osQ vkosndksa dks vkosnu fd, x, va'kksa
osQ vkèks va'k vkcafVr fd, x, vkSj vkfèkD; jkf'k dks vkcaVu esa lek;ksftr dj fy;k x;kA vkcaVu vkSj ns;
lHkh jkf'k izkIr dh xbZA jks”kukepk vkSj jksdM+ iqLrd rS;kj djsAa
4. :id fyfeVsM us 100 #- izR;sd osQ 10,000 va'kksa dk fuxZeu fd;k] ftu ij 20 #- izfr va'k vkosnu
ij] 30 #- izfr va'k vkcaVu ij vkSj 25 #- izfr va'k dh nks ek¡x esa ns; gSA vkosnu vkSj vkcaVu jkf'k
izkIr dj yh xbZA izFke ek¡x ij ,d lnL; osQ vfrfjDr ftlosQ ikl 200 va'k gS]a lHkh lnL;ksa us viuh
ns; jkf'k dk Hkqxrku fd;k tcfd ,d vU; lnL; ftlosQ ikl 500 va'k gSa 'ks"k ns; jkf'k dk iw.kZ Hkqxrku
dj fn;kA vafre ek¡x vHkh ek¡xh ugha xbZ gSA jks”kukepk vkSj jksdM+ iqLrd rS;kj djsaA
5. eksfgr Xykl fyfeVsM us 100 #- izR;sd osQ 20,000 va'kksa dk 110 #- izfr va'k esa fuxZeu fd;kA ftu
ij 30 #- vkosnu ij_ 40 #- vkcaVu ij (izfe;e) 20 #- izFke ek¡x ij_ vkSj 20 #- vafre ek¡x
ij ns; gSA 24,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj 20,000 va'kksa dk vkcaVu fd;k x;k vkSj
4,000 va'kksa dks vLohdkj djosQ mu ij izkIr jkf'k ykSVk nh xbZA lHkh jkf'k izkIr dh xbZA jks”kukepk
izfof"V;k¡ djsaA
6. ,d fyfeVsM oaQiuh us 10 #- izR;sd osQ 1,00,000 ij lerk va'kksa dks 2 #- izfr va'k izhfe;e ij_
10 #- izR;sd osQ 2,00,000; 10% vfèkeku va'kksa leewY; osQ fy, vfHknku veaf=kr fd;kA
va'kksa ij ns; jkf'k fuEu izdkj gSA
lerk va'k vfèkeku va'k
vkosnu ij 3 #- izfr va'k 3 #- izfr va'k
vkcaVu ij 5 #- izfr va'k 4 #- izfr va'k
(izhfe;e lfgr)
izFke ek¡x ij 4 #- izfr va'k 3 #- izfr va'k
2022-23
lHkh v'kksa ij iw.kZ vfHknku izkIr gqvk] ek¡xh xbZ jkf'k izkIr gqbZA oaQiuh dh iqLrdksa esa fuEu O;ogkjksa
dks jks”kukepk vkSj jksdM+ iqLrd esa vfHkys[ku djsaA
7. bZLVuZ oaQiuh fyfeVsM] ftldh vfèkÑr iw¡th 10,00,000 #- gS tks fd 10 #- izfr lerk va'k esa
foHkkftr gSaSA oaQiuh us 50,000 va'k 3 #- izfr va'k izfe;e ij fuxZfer fd, tks bl izdkj ns; gSaμ
vkcaVu ij (izhfe;e lfgr) 5 #- izfr va'k
izFke ek¡x ij (vkcaVu osQ rhu eghus ckn ns;) 3 #- izfr va'k
vkSj 'ks"k jkf'k vko';drk iM+us ij 60]000 va'kksa osQ fy, vkosnu izkIr gq, ,oa funs'kdksa us fuEu izdkj
va'kksa dk vkcaVu fd;kμ
(v) 40]000 va'kksa osQ vkosndks dks iw.kZ
(c) 15]000 va'kksa osQ vkosndks dks 8]000 va'k vkcafVr gq,
(l) 5000 va'kksa osQ vkonsdks dks 2000 va'kks dk vkacVu gqvkA vfrfjDr jkf'k okil dj nh xbZA
vkcaVu ij ns; lHkh jkf'k;k¡ izkIr dj yh xb±A
;Fkkfof/ izFke ek¡x dh xbZ vkSj 100 va'kksa ij ns; ek¡x osQ NksM+ dj jkf'k izkIr dj yh xbZA
oaQiuh osQ bu O;ogkjksa dks jks”kukepk ,oa jksdM+ cgh esa fy[ksaA vkSj oaQiuh dk rqyu&i=k Hkh rS;kj djsaA
8. lqfer e'khu fyfeVsM us 100 #- izR;sd osQ 50,000 va'kksa dks 5% izhfe;e ij fuxZeu fd;kA va'kksa
ij 25 #- vkosnu ij] 50 #- vkcaVu ij 30 #- izFke vkSj vafre ek¡x ij ns; gSa fuxeZu ij iw.kZ vfHknku
izkIr gqvk vkSj 400 va'kksa ij vafre ek¡x osQ vfrfjDr laiw.kZ jkf'k izkIr dh xbZA izhfe;e dks vkcaVu
ij lek;ksftr fd;k tk,xkA jks”kukepk izfof"V;k¡ vkSj rqyu&i=k rS;kj djsaA
9. oqQekj fyfeVsM us Hkkuw vk;y fyfeVsM ls 6,30,000 #- dh ifjlaifÙk;ksa dk Ø; fd;kA oqQekj
fyfeVsM us le>kSrs osQ vuqlkj 100 #- izR;sd osQ iw.kZ iznÙk va'kksa dk fuxZeu fd;kA dkSu&lh
jks”kukepk izfof"V;k¡ dh tk,¡xh ;fn va'kksa dk fuxZeu (v) leewY; ij_ vkSj 20% izhfe;e ij gksA
(mÙkjμ fuxZfer va'kksa dh la[;k (v) 6,300 : 5,250)
10. caly gSoh e'khu fyfeVsM us gk.Mk VSªMlZ ls 3,80,000 #- ewY; dh e'khu dk Ø; fd;kA 50,000#-
dk jksdM+ Hkqxrku fd;k x;k vkSj 'ks"k jkf'k osQ fy, 100 #- izR;sd osQ va'kksa dk 110 #- fuxZe ewY;
ij fd;k x;kA
mi;qDZr O;ogkjksa dh jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ fuxZfer va'kksa dh la[;kμ 3,000 va'k)
11. ueu fyfeVsM us 100 #- izR;sd osQ 20,000 va'kksa dk fuxZeu fd;kA ftl ij 25 #- vkosnu ij] 30
#- vkcaVu ij] 25 #- izFke ek¡x ij_ vkSj 'ks"k vafre ek¡x ij ns; gSaA vuqHkk] ftlosQ ikl 200 va'k
gSa] us vkcaVu jkf'k vkSj ek¡x jkf'k dk Hkqxrku ugha fd;k vkSj oqQeoqQe ftlosQ ikl 100 va'k gSa us nksuksa
ek¡xksa dk Hkqxrku ugha fd;k] osQ vfrfjDr laiw.kZ jkf'k izkIr gqbZA lapkydksa us vuqHkk vkSj oqQeoqQe osQ
va'kksa dk gj.k dj fy;kA jks”kukepk izfof"V;k¡ djsaA
2022-23
12. Ñ".kk fyfeVsM us 100 #- izR;sd va'k osQ 15,000 va'kksa dk 10 #- izfr va'k izhfe;e ij fuxZeu fd;kA
tks bl izdkj ns; gSaμ
vkosnu ij 30 #-
vkcaVu ij 50 #- (izhfe;e lfgr)
izFke vkSj vafre ek¡x ij 30 #-
lHkh va'kksa ij vfHknku izkIr gqvk vkSj oaQiuh us lHkh ns; jkf'k 150 va'kksa ij vkcaVu vkSj ek¡x jkf'k
osQ vfrfjDr izkIr dh bu va'kksa dk gj.k fd;k x;k vkSj usgk dks 12 #- izR;sd osQ iw.kZ iznÙk va'kksa esa
iqu% fuxZeu iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 4,500 #-)
13. vk:"kh daI;wVj fyfeVsM us 100 #- izR;sd osQ 10,000 lerk va'kksa dk 10% izhfe;e ij fuxZeu fd;kA
ftu ij fuoy jkf'k bl izdkj ns; gSμ
vkosnu ij 20 #-
vkcaVu ij 50 #- (40+10 #- izhfe;e)
izFke ek¡x ij 30 #-
vafre ek¡x ij 10 #-
,d va'kèkkjh ftlosQ ikl 200 va'k gSa us vafre ek¡x dk Hkqxrku ugha fd;kA blosQ va'kksa dk gj.k dj
fy;k x;kA bu va'kksa esa ls 150 va'kksa dks lksfu;k dks 75 #- izfr va'k ij iqu% fuxZfer fd;k x;kA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
14. jkSud dkVu fyfeVsM us 100 #- izR;sd osQ 6,000 lerk va'kksa osQ 20 #- izfr va'k izhfe;e ij fuxZeu
osQ fy, fooj.k if=kdk ls tkjh djosQ vkosnu ek¡xsA tks fuEu izdkj ns; gSaA
vkosnu ij 20 #-
vkcaVu ij 50 #- (izhfe;e lfgr)
izFke ek¡x ij 30 #-
vafre ek¡x ij 20 #-
10,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj 8,000 va'kksa osQ vkosndksa dks ;Fkkuqikr vkcaVu fd;k
x;k rFkk 'ks"k vkosndksa dks okil dj fn;k x;k vkSj vkosnu ij izkIr vfèkd jkf'k dks vkcaVu ij ns;
jkf'k esa lek;ksftr fd;k tk,xkA
jksfgr ftldks 300 va'kksa dk vkcaVu fd;k x;k Fkk vkcaVu vkSj ek¡x jkf'k dk Hkqxrku djus esa
vlI+kQy jgk vkSj mlosQ va'kksa dk gj.k dj fy;k x;kA bZfrdk ftlus 600 va'kksa osQ fy, vkosnu fd;k
Fkk ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgh mlosQ va'kksa dk Hkh gj.k dj fy;k x;kA bu lHkh va'kksa
dk dk£rd dks 80 #- iw.kZ iznÙk esa foØ; fd;k x;kA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
2022-23
15. fgeky; oaQiuh fyfeVsM us 10 #- izR;sd osQ 1,20,000 lerk va'k 2 #- izhfe;e ij turk esa vfHknku
osQ fy, fuxZfer fd, tks fuEu izdkj ns; gSaμ
vkcaVu ij (izhfe;e lfgr) 5 #- izfr va'k
izFke ek¡x ij 2 #- izfr va'k
f}rh; vkSj vafre ek¡x ij 2 #- izfr va'k
1,60,000 va'kksa osQ fy, vkosnu izkIr gq,A ;Fkkuqikr vkèkkj ij vkcaVu fd;k x;kA vkosnu ij izkIr
vfèkd jkf'k dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k x;kA
jksgu ftldks 4,800 va'kksa dk vkcaVu fd;k x;k Fkk nksuksa ek¡x jkf'k nsus esa vlI+kQy jgkA bu va'kksa
dks f}rh; ek¡x jkf'k osQ ckn gj.k dj fy;k x;kA lHkh gj.k fd, x, va'kksa dks jhuk dks 7 #- izfr va'k
esa iqu% fuxZeu fd;k x;kA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsa vkSj va'kiw¡th ls lacafèkr O;ogkjksa dks oaQiuh osQ rqyu&i=k
esa n'kkZ,¡A
16. fizal fyfeVsM us 10 #- izR;sd va'k osQ 20,000 lerk va'kksa dks 3 #- izhfe;e ij fuxZeu djus osQ
fy, fooj.k&i=k ij vkeaf=kr fd;k tks fuEu izdkj ns; gSaμ
vkosnu ij 2 #-
vkcaVu ij (izhfe;e lfgr) 5 #-
izFke ek¡x ij 3 #-
f}rh; ek¡x ij 3 #-
30,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj vkcaVu vuqikfrd vkèkkj ij fd;k x;kA vkosnu ij izkIr
vfèkd jkf'k dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k tk,xkA
Jh eksfgr ftudks 400 va'k vkcafVr fd, x, Fks] vkcaVu vkSj izFke ek¡x jkf'k dk Hkqxrku djus esa
vlI+kQy jgs vkSj izFke ek¡x osQ i'pkr~ muosQ va'kksa dk gj.k dj fy;k x;kA Jh tkSyh ftudks 600 va'kksa
dk vkcaVu gqvk Fkk nksuksa ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgs vr% buosQ va'kksa dk gj.k dj
fy;k x;kA
gj.k fd, x, va'kksa esa ls 800 va'kksa dk iqu% fuxZeu lqfiz;k dks 9 #- izfr va'k iw.kZ Hkqxrku izkIr esa
fd;k x;k] ftlesa Jh eksfgr osQ lHkh va'k lfEefyr gSaA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsa vkSj rqyu&i=k rS;kj djsaA
17. ykbZI+kQ e'khu VwYl fyfeVsM us 10 #- izR;sd osQ 50,000 lerk va'kksa dks 12 #- izfr va'k ij fuxZeu
fd;kA vkosnu ij 5 #- (izhfe;e lfgr)] vkcaVu ij 4 #- vkSj 'ks"k izFke vkSj vafre ek¡x ij ns;
gSaA 70,000 va'kksa osQ fy, vkosnu izkIr gq,A izkIr jksdM+ ,sls es ls 40,000 #- okil fd, x, vkSj
2022-23
60,000 #- dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k x;kA 500 va'kksa osQ ,d va'kèkkjd dks NksMd
+ j
lHkh va'kèkkjdksa us ek¡x ns; jkf'k dk Hkqxrku fd;kA bu va'kksa dk gj.k dj fy;k x;k vkSj 8 #- izfr
va'k iw.kZ Hkqxrku izkIr ij fuxZeu fd;kA O;ogkjksa dh jks”kukepk izfof"V;k¡ djsaA
18. vksfj,aV oaQiuh fyfeVsM us turk esa vfHknku osQ fy, 10 #- izR;sd va'k osQ 20,000 lerk va'kksa dks
10% izhfe;e ij fuxZeu fd;k ftu ij vkosnu ij 2 #-] vkcaVu ij izhfe;e lfgr 4 #-] izFke ek¡x
ij 3 #-] vkSj f}rh; vkSj vafre ek¡x 2 #- ns; gSaA 26,000 va'kksa osQ fy, vkosnu izkIr gq,A 4,000
va'kksa osQ vkosnu dks vLohÑr dj fn;k x;kA 'ks"k vkosndksa dks vkuqikfrd vkcaVu fd;k x;k nksuksa ek¡xksa
dh ek¡x dh xbZ vkSj 500 va'kksa ij vafre ek¡x dks NksM+dj lHkh ek¡x jkf'k izkIr dh xb±A bu va'kksa
dk gj.k dj fy;k x;kA gj.k fd, x, esa ls 300 va'kksa dks 9 #- izfr va'k ij iqu% fuxZeu fd;k x;kA
jks”kukepk izfof"V;k¡ djsa vkSj rqyu&i=k rS;kj djsaA
19. vyI+kQk fyfeVsM us 10 #- izR;sd osQ 4,00,000 lerk va'kksa osQ fy, fuEu 'krks± ij vkosnu vkeaf=kr
fd,μ
vkosnu ij ns; 5 #- izfr va'k
vkcaVu ij ns; 3 #- izfr va'k
izFke vkSj vafre ek¡x ij ns; 2 #- izfr va'k
5,00,000 va'kksa osQ fy, vkosnu izkIr gq,A ;g fu.kZ; fy;k x;kμ
(v) 20,000 va'kksa osQ vkosndksa dks vkcaVu vLohÑr dj fn;k tk,xkA
(c) 80,000 va'kksa osQ vkosndksa dks iw.kZ vkcaVu fd;k tk,xk
(l) 'ks"k cps va'kksa dks vU; vkosndksa osQ chp vuqikfrd vkèkkj ij vkcaVu fd;k tk,xkA
(n) vfèkd vkosnu jkf'k dks vkcaVu jkf'k osQ Hkqxrku esa mi;ksx fd;k tk,xkA
,d vkosnd ftldks vuqikfrd vkèkkj ij vkcaVu fd;k x;k ftlus vkcaVu vkSj ek¡x jkf'k dk Hkqxrku
ugha fd;k vkSj mlosQ 400 va'kksa dk gj.k dj fy;k x;kA bu va'kksa dk iqu% fuxZeu 9 #- izfr va'k
ij fd;k x;kA
jks”kukepk izfof"V;ksa dks n'kkZ,¡ vkSj mijksDr dk vfHkys[ku djus osQ fy, jksdM+ iqLrd rS;kj djsaA
20. v'kksdk fyfeVsM oaQiuh us 20 #- izR;sd osQ lerk va'kksa dk 2 #- izhfe;e ij fuxZfer fd;k ftlesa
ls 1,000 va'kksa dk gj.k 4 #- vafre ek¡x osQ Hkqxrku u djus ij fd;kA gj.k fd, x, 400 va'kksa
dks 14 #- izfr va'k ij iqu% fuxZfer fd;k x;kA 'ks"k va'kksa esa ls 200 va'kksa dks 20 #- izfr va'k ij
fuxZfer fd;k x;kA va'kksa osQ gj.k vkSj iqu% fuxZeu dh jks”kukepk izfof"V;k¡ djsa vkSj iw¡th vkjf{kr esa
gLrkarfjr dh xbZ jkf'k vkSj va'k gj.k [kkrs esa 'ks"k jkf'k dks n'kkZ,¡A
(mÙkjμ iw¡th vkjf{kr 6,800 #- va'k gj.k [kkrs dk 'ks"k 5,600 #-)
2022-23
21. vfer osQ ikl 10 #- izR;sd osQ 100 va'k gSa ftl ij mlus 1 #- izfr va'k vkosnu jkf'k dk Hkqxrku
fd;k gSA foey osQ ikl 10 #- izR;sd osQ 200 va'k gSa ftl ij mlus 1 #- vkSj 2 #- izfr va'k Øe'k%
vkosnu vkSj vkcaVu jkf'k dk Hkqxrku fd;k gqvk gSA psru osQ ikl 10 #- izR;sd osQ 300 va'k gSa ftl
ij mlus 1 #- vkosnu ij] 2 #- vkcaVu ij 3 #- izFke ek¡x ij Hkqxrku fd;k gSA ;s lHkh cdk;k jkf'k
vkSj f}rh; ek¡x 2 #- dk Hkqxrku djus esa vlI+kQy jgsA funs'kdksa us buosQ va'kksa dk gj.k dj fy;kA bu
va'kksa dk iqu% fuxZeu 11 #- izfr va'k iw.kZ Hkqxrku izkIr esa fd;k x;kA O;ogkjksa dh jks”kukepk izfof"V;k¡
djsAa
22. vatrk fyfeVsM dh lkekU; iw¡th 3,00,000 #- gS tks 10 #- izR;sd osQ va'kksa esa foHkkftr gS turk dks
20,000 va'kksa osQ vfHknku osQ fy, vkeaf=kr djrh gS] tks vkosnu ij 2 #-] vkcaVu ij 3 #-] vkSj
'ks"k 2.50 dh nks ek¡xksa esa ns; gSaA oaQiuh dks 24,000 va'kksa osQ fy, vkosnu izkIr gq,A 20,000 va'kksa
osQ vkosnuksa dks iw.kZ Lohdkj fd;k x;k vkSj va'k vkcafVr fd, x,A 'ks"k va'kksa osQ vkosnu dks vLohdkj
dj fn;k x;k vkSj vkosnu jkf'k okil dj nh xbZA
600 va'kksa ij vafre ek¡x NksM+dj lHkh ns; jkf'k izkIr dj yh xbZ tks fd dkuwuh vkSipkfjdrkvksa dks
iw.kZ djus osQ i'pkr~ gj.k dj fy, x,A gj.k fd, x, va'kksa esa ls 400 va'kksa dks 9 #- izfr va'k ij
iqu% fuxZfer dj fn;k x;kA
vko';d jks”kukepk izfof"V;ksa dk izys[ku djsa vkSj iw¡th vkjf{kr esa gLrkarfjr jkf'k vkSj va'k gj.k [kkrs
dk 'ks"k n'kkZrs gq, rqyu&i=k rS;kj djsaA
(mÙkjμ iw¡th vkjf{kr esa gLrkarfjr jkf'k 2,600 #-)
23. fuEu O;ogkjksa dh jks”kukepk izfof"V;k¡ Hkw"k.k vk;y fyfeVsM dh iqLrdksa esa djsaμ
(v) 100 #- izR;sd osQ 200 va'kksa dk 10 #- izhfe;e ij fuxZeu fd;k x;k budk gj.k 50 #- izfr
va'k vkcaVu jkf'k dk Hkqxrku u djus ij fd;k x;kA izFke vkSj vafre ek¡x jkf'k 20 #- izfr va'k
dh ek¡x bu va'kksa ij ugha dh xb±A gj.k fd, x, va'kksa dks 60 #- izfr va'k iw.kZ Hkqxrku izkIr
esa fuxZfer fd;k x;kA
(c) 10 #- izR;sd osQ 150 va'kksa dks 4 #- izhfe;e tks fd vkcaVu ij ns; gSa dk gj.k vkcaVu jkf'k
8 #- izfr va'k izhfe;e lfgr dk Hkqxrku u gksus ij fd;k x;kA izFke vkSj vafre ek¡x jkf'k 4
#- izfr va'k vHkh ek¡xh ugha xb± gSaA gj.k fd, x, va'kksa dk iqu% fuxZeu 15 #- izfr va'k iw.kZ
Hkqxrku izkIr esa fd;k x;kA
(l) 50 #- izR;sd leewY; ij fuxZfer fd, x, 400 va'kksa dk gj.k 10 #- izfr va'k vafre ek¡x
dk Hkqxrku u djus ij fd;k x;kA bu va'kksa dk iqu% fuxZeu 45 #- izfr va'k iw.kZ Hkqxrku izkIr
esa fd;k x;kA
(mÙkjμ iw¡th vkjf{krμ (v) 'kwU; (c) 300 #- (l) 14,000 #-
2022-23
24. veh'kk fyfeVsM us 100 #- izR;sd osQ 40,000 va'kksa dks 20 #- izfr va'k izhfe;e ij fuxZeu djus
osQ fy, vkosnu vkeaf=kr fd, ftl ij 40 #- vkosnu ij_ 40 #- vkcaVu ij (izhfe;e lfgr)
25 #- izFke ek¡x ij_ 15 #- f}rh; vkSj vafre ek¡x ij ns; gSaA
50,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj vkuqikfrd vkèkkj ij vkcaVu fd;k x;kA vfèkd vkosnu
jkf'k dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k tk,xkA
jksfgr ftldks 600 va'kksa dk vkcaVu fd;k x;k Fkk vkcaVu jkf'k dk Hkqxrku djus esa vlI+kQy jgs buosQ
va'kksa dk vkcaVu osQ i'pkr~ gj.k dj fy;k x;kA vfLerk] ftlus 1,000 va'kksa osQ fy, vkosnu fd;k
Fkk nksuksa ek¡xksa dk Hkqxrku djus esa vlI+kQy jgh buosQ va'kksa dk gj.k f}rh; ek¡x osQ i'pkr~ fd;k x;k
gj.k fd, x, va'kksa esa ls 1,200 va'kksa dk foØ; dfiy dks 85 #- izfr va'k iw.kZ Hkqxrku izkIr esa fd;k
x;kA ftlesa jksfgr osQ lHkh va'k lfEefyr gSaA
vko';d jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 48,000 #-] va'k gj.k [kkrs dk 'ks"k 12,000 #-)
Lo;a tk¡pus gsrq tk¡p lwph

Lo;a tk¡fp,μ1
(i) lR; (ii) vlR; (iii) vlR; (iv) lR; (v) lR; (vi) lR; (vii) vlR; (viii) lR;
(ix) vlR; (x) lR; (xi) vlR; (xii) lR;
Lo;a tk¡fp,μ2
(v) (ii) (c) (iii) (l) (i) (n) (ii) (;) (i) (j) (iii) (y) (iii)
Lo;a tk¡fp,μ3
(v) 8 #i;s (c) 4 #i;s (l) fooszQrk uke 1,00,000 va'k iw¡th [kkrs lss 1,00,000
2022-23

Va'Kiw¡Th Osq Fy, Ys (Kkadu: Vf/Xe Mís'

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Copyright:

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Va'Kiw¡Th Osq Fy, Ys (Kkadu: Vf/Xe Mís'

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va'kiw¡th osQ fy, ys[kkadu 1

,d laxBu dk oaQiuh izk:i laxBu izk:i osQ fodkl dk rhljk

• v;kfpr iwt ¡ hμ vfHknÙk iwt

fuxZfer iw¡th vfuxZfer iw¡th

vfHknÙk o iw.kZ iznÙk vfHknÙk ijarq iw.kZ iznÙk ugha

1.4.1 vfèkekuh va'k

1.4.2 lerk va'k

1.5 va'kksa dk fuxZeu

1.6 ys[kkadu O;ogkj

cSad [kkrk uke

vo#¼ jkf'k }kjk lefFkZr vkosnu (,-,l-ch-,-)

eksuk vFkZ ewoj fyfeVsM dh iqLrosaQ

frfFk fooj.k c-i`- uke tek

va'k vkosnu [kkrk uke 30,000

vkosnu ij 3 #i;s izfr va'k

1.6.1 cdk;k ek¡x

lerk va'k vkcaVu [kkrk uke 30,000

1.6.2 vfxze ek¡x [kkrk

lerk va'k f}rh; ,oa vafre ek¡x [kkrk uke 37,500

;wuhd fiDplZ fyfeVsM dk rqyu&i=k

vfHknÙk ijarq iw.kZ iznÙk ugha

200 #- 5% vf/ekuh va'k] 10 #i;s izR;sd 2,000

2. va'k vkosnu [kkrk uke

1 vizSy cSad [kkrk uke 7,50,000

fVIi.kh μ ek¡x ls lacafèkr izfof"V;k¡ fiNyh fofèk osQ leku gh gkasxhA

1 twu lerk va'k f}rh; vkSj vafre [kkrk uke 5,00,000

3. tc vfèkewY; dks ek¡x jkf'k osQ lkFk ek¡xk tkrk gS

1.6.6 va'kksa dk cV~Vs ij fuxZeu

(v) tc va'kksa dks leewY; ij fuxZfer fd;s x, vFkkZr~ 100 #- ij

(c) tc va'kksa dk fuxZeu vfèkewY; ij gks

ftany ,oa fyfeVsM oaQiuh dh iqLrosaQ

va'kksa dk futh fuxZeu

deZpkjh iw¡th fodYi ;kstuk (bZ-,l-vks-ih-)

deZpkjh iw¡th fodYi ;kstuk dh egRoiw.kZ 'kCnkoyh

1.7 va'kksa dk gj.k

va'k f}rh; vkSj vafre ek¡x [kkrk uke 3,00,000

frfFk fooj.k c-i`- uke tek

2- vkjf{kr ,oa vf/'ks"k

3- udn ,oa udn lerqY;kad

cSad [kkrk uke 8,55,000

vkcaVu ij lek;ksftr jkf'k 4,000

vkcaVu ij ns; jkf'k = 600 × 30 #- 18,000

(III) izFke ek¡x ij izkIr jkf'k

(V) va'k gj.k [kkrs esa 500 va'kksa dk 'ks"k

([k) vkcaVu ij okLrfod ns; jkf'k 2,00,000

(x) fpVful osQ va'kksa ij ns; vkcaVu jkf'k

(?k) vkcaVu ij izkIr jkf'kμ

II. gj.k fd, x, va'k [kkrs dk 'ks"k

1.7.1 gj.k fd, x, va'kksa dk iqu% fuxZeu

lerk va'k f}rh; ,oa vafre ek¡x 4,78,750

vr% okil dh xbZ vkosnu jkf'k = 3,17,000 #- – 2,86,000 #- × 2.50

2. vfxze ek¡x jkf'k

cSad [kkrk uke 1,21,440

va'k gj.k [kkrk

cSad [kkrk uke 1,15,000

c- vkcaVu ij okLro esa ns; /ujkf'k

l- lq/hj ls ns; vkcaVu jkf'k

n- vkcaVu ij ns; okLrfod jkf'k 1,02,000

bl vè;k; esa iz;qDr 'kCn

vH;kl osQ fy, iz'u

Lo;a tk¡pus gsrq tk¡p lwph

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