Professional Documents
Culture Documents
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5- phu esa lkE;oknh ljdkj dh LFkkiuk & fo'o;q) ds ifj.kkeLo:i iwohZ ;wjksi gh yky ugha gqvk oju~ phu esa Hkh
lkE;oknh ljdkj dh LFkkiuk gks x;hA phu ds x`g;q) eas pkax dkbZ 'ksd dks fe= jk"Vªksa dk leFkZu Fkk fdUrq lksfo;r
:l ds lg;ksx ls phu esa lkE;okn dk izHkko cM+h rhozrk ls c<+k vkSj 1949 esa ogk¡ lkE;oknh ljdkj dh LFkkiuk gks
x;hA
6- xqVfujis{k vkanksyu dk tUe & fo'o ;q) ds ckn jk"Vªkas ds le{k Lora= fons'k laca/kksa ds lapkyu dh leL;k mB [kM+h
gqbZ D;kasfd uoksfnr jk"Vªkas dks lksfo;r o vesfjdk [ksek nksuksa gh vius izHkko&{ks= esa ykuk pkgrs FksA ,d xqV dk leFkZu
dk vFkZ Fkk nwljs ls 'k=qrkA vr% ,slh fLFkfr esa Hkkjr] ;qxksLykfo;k] feL= vkfn ns'kksa us xqVfuis{krk ds fopkj dks tUe
fn;kA dgk x;k fd uoksfnr jk"Vªksa dks fdlh Hkh xqV eas 'kkfey ugha gksuk pkfg, rFkk nksukas xqVksa ls leku :i ls eS=hiw.kZ
lac/a k j[krs gq, Lora= fons'k uhfr dk lapkyu djuk pkfg,A
7- izknsf'kd laxBuksa dk izknqHkkZo & fo'o ;q) ds ckn izkjEHk 'khr ;q) us ukVks rFkk okjlk tSls cM+s&cM+s lSU; laxBuksa dks
tUe fn;kA blds vykok] lkE;oknh izlkj dks jksdus ds fy, LFkkuh; Lrj ds Hkh vusd laxBu vfLrROk esa vk,A
lSU;oknh izo`fr ds vykok izknsf'kd lg;ksx ls fodkl dh Hkkouk us Hkh cy idM+k vkSj vkfl;ku] ;wjksih; vkfFkZd laxBu]
,atql] lkdZ vkfn laxBu Hkh cusA
8- fo'o ;q) ds ifj.kkeLo:i tkiku esa yksdra= dh LFkkiuk gqbZ rFkk jktra= dk iru gks x;kA lezkV vc dsoy
laoS/kkfud ,oa ukeek= dk gh 'kkld jg x;kA
9- la;qDr jk"Vª la?k dh LFkkiuk & f}rh; fo'o ;q) dh foHkhf"kdk ls lHkh jk"Vª vkrafdr FksA bl egkfouk'k us fopkj'khy
jktuhfrKksa dks ekuo tkfr dh j{kk ds fy, fo'o'kkafr o lqj{kk dks lqfuf'pr djus okyss ,d varjkZ"Vªh; laxBu ds fuekZ.k
dh vko';drk vuqHko djkbZA if'peh ;wjksi o vesfjdk jk"Vªla?k ls fHkUu o Js"B laxBu cukuk pkgrs FksA
Unit-II (65 Marks)
Part-A Marks : 10
Note:- Attempt all questions. Answer the following questions in 15 words each. Each question carries 2 marks
1- Ñf"k lk[k dk D;k vk'k; gS \
mRrj & Ñf"k lk[k ds fy, _.k@lk[k ,d egRoiw.kZ vo/kkj.kk gSA Hkkjr esa ljdkj }kjk Ñ"kdksa dks lkaLFkkfud lk[k dh
miyC/krk ds fy, le;≤ ij vusd iz;kl fd;s x;s gSaA rFkkfi vkt Hkh dbZ Ñ"kd viuh _.k vko';drkvksa ds
fy, xSj&laLFkkfud lzkrs ksa ij fuHkZj gSA
lzkrs ds vk/kkj ij Ñf"k lk[k dks nks Hkkxks esa ckaVk tkrk gS &
1- laLFkkxr lzkrs & blds varxZr cSad ,oa vU; foŸkh; laLFkk,¡ vkrh gSA buesa C;kt njsa de gksrh gSA rFkk ljdkjh
lgk;rk o lfClMh Hkh izkIr gksrh gsA ysfdu fuj{kjrk o izfØ;kxr tfVyrkvksa ds dkj.k Ñ"kdksa rd budh igqap de
gSA
2- xSj&laLFkkxr lzkrs & blds varxZr lkgwdkj] tehankj] lwn[kksj vkfn vkrs gSA ;|fi buesa _.k izkIr djus dh izfØ;k
ljy o rhoz gS ysfdu Å¡ph C;kt njksa o /kks[kk/kM+h ds dkj.k Ñ"kd _.k tky esa Qal tkrk gSA
2- mnkjhdj.k dk vFkZ Li"V dhft,A
mRrj & mnkjhdj.k dk 'kkfCnd vFkZ gS mnkj O;oLFkk dks viukukA mnkjhdj.k ls vk'k; vkS|ksfxd ykblsl a vkSj
iathdj.k dks lekIr djukA blls igys futh {ks= dks ,d u;k m|e 'kq: djus ds fy, ljdkj ls ykblsal ysuk
iM+rk FkkA bl uhfr esa futh {ks= dks ykblsal vkSj vU; izfrca/kksa ls eqDr dj fn;k x;kA blds varxZr ljdkj }kjk
u;s m|ksxksa esa fuos'k djus ds fy, uhfr;ksa dks mnkj cuk;k tkrk gS vkSj fuos'kdksa ds vuqdwy okrkoj.k fuekZ.k ij tksj
fn;k tkrk gSA mnkjhdj.k esa m|ksx rFkk O;kikj dks vuko';d izfrca/kksa ls eqDr fd;k tkrk gS] tcfd mUgsa vf/kd
izfr;ksxh cuk;k tk ldsA nwljs 'kCnksa esa mnkjhdj.k ,d izfØ;k gS ftlesa ns'k ds 'kklu ra= }kjk jk"Vª ds vkfFkZd
fodkl gsrq viuk;s tk jgs foHkUu dneksa tSls & ykblsaflax fu;a=.k] dksVk iz.kkyh vkfn iz'kkldh; vojks/kksa dks de fd;k
tkrk gSA blls vkfFkZd O;oLFkk esa ljdkj dh Hkwfedk Øe'k% de gksrh tkrh gSA
3 baQys'ku Likbjy dks Li"V dhft,A
mRrj &,d vFkZO;oLFkk esa eqnzkLQhfr dh ,slh fLFkfr tc etnwjh dh nj oLrqvksa ds ewY; esa o``f) djrh gS rFkk oLrqvksa
ds ewY; etnwjh dh nj esa o`f) djrs gSaA bls etnwjh ewY; lfiZy ds :i esa Hkh tkuk tkrk gSA 1935 esa vesjhdh
vFkZO;oLFkk esa eqnzkLQhfr ds laHkkfor dkj.k ds :i esa bldh igyh ckj igpku dh xbZ FkhA
4- Hkkjr esa lkekftd {ks= esa vlekurk ds pkj dkj.k fyf[k,A
mRrj & vlekurk ds dkj.k
1- Ñf"k lq/kkj vkSj Hkwfe lq/kkjksa dks vis{kkuq:i ykxw ugha gks ikukA
2- futhdj.k ds nkSj esa ljdkj r; ekin.Mksa ds vuqlkj yksxksa dks ikjhJfed ugha fey ikukA
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3- Ñf"k {ks= esa efgyk vk/kkfjr Je dh njksa dk de gksuk o efgykvksa dks Ñf"k LokfeRo ugha gksus ds dkj.k ;kstukvksa dk
ykHk ugha fey ikukA
4- jktdks"kh; ?kkVs dks fu;af=r j[kus ds fy, iz;kl esa ljdkj }kjk lkekftd mRFkku ;kstukvksa ij [kpZ dks de djukA
5- dq'ky Je dh fo|ekurk ugha gksuk ftl dkj.k uohu rduhdh ds nkSj esa ijEijkxr Je dh njsa vR;ar de gks xbZ
gSA
6- vkfFkZd lq/kkjksa ds ckn iwoZ ls le`) yksxksa dh gh vk; esa fo'ks"k o`f) gqbZ gSA
7- /ku dk iqufoZrj.k ugha gks ikukA
8- jkstxkj ds voljksa esa dehA
5- jktLFkku esa tkstksck dh [ksrh ds ckjs esa tkudkjh nhft,A
mRrj ;g ,d fons'kh ikS/kk gS] tks eSfDldksa] dsfyQksfuZ;k vkSj ,fjtksuk ds jsfxLrku esa ik;k tkrk gSA ;g nh?kkZ;q] ges'kk
gjk jgus okyk o /keh xfr ls c<+us okyk ikS/kkA ;g ,dfyaxh ikS/kk gSA uj Qy ges'kk xqPNksa esa yxrs gSaA ewyr% jsfxLrkuh
ikS/kk gksus ds dkj.k bldh [ksrh tgk¡ xehZ dk rkieku 54º lsfYl;l gksrk gS] ogk¡ dh tk ldrh gSA
tkstksck dk ikS/kk loZizFke 1965 esa dktjh }kjk btjk;y ls yk;k x;k FkkA blds chtksa esa yxHkx 45&55
izfr'kr rd rsy izkIr gksrk gSA ;g rsy mPp rkiØe o Hkkjh ncko okyh e'khuksa ds yqfczds'ku gsrq iz;ksx fd;k tkrk gSA
blds rsy ds xq.k Lise Ogsy eNyh ls fudys rsy ds leku gksrk gSA blds vykok izlk/ku lkexzh m|ksx ,oa fpidkus
okys inkFkksZa ds fuekZ.k esa Hkh ;g rsy iz;qDr fd;k tkrk gSA
Part-B Marks : 25
Note:- Attempt all questions. Answer the following questions in 50 words each. Each question
carries 5 marks.
6- ekWMy vuqca/k Ñf"k D;k gksrh gS \
mRrj &,DV 2018 & dsUnz ljdkj }kjk ebZ 2018 esa Ñf"k mRikn vkSj i'kqikyu vuqca/k [ksrh ,oa lsok,a ¼izkRs lkgu ,oa
lgwfy;r½ vf/kfu;e 2018 ykxw fd;k x;kA
mís'; &
1- csgrj ewY; izkfIr ds fy, fdlkuksa dks Fkksd [kjhnnkjksa ds lkFk ,dhÑr djukA
2- vuqca/k Ñf"k ds fy, ,d fofu;ked vkSj uhfrxr <kapk rS;kj djukA
izko/kku &
1- blds rgr~ mRiknd buiqV ¼tSls & izkS|ksfxdh] iwoZ Qly vkSj Qly ds ckn cqfu;knh <kaps ds :i esa½ ds
ek/;e ls mRiknu esa lq/kkj ds fy;s [kjhnnkj ls leFkZu izkIr dj ldrk gSA
2- mRiknu esa lq/kkj gsrq leFkZu nsrs le; [kjhnnkj mRiknd dh Hkwfe ij fdlh Hkh izdkj dh LFkk;h lajpuk dk fuekZ.k
ugha dj ldrkA
3- mRikn ds Hkwfexr vf/kdkj ;k Hkwfe ds LokfeRo ds vf/kdkj dks LFkkukUrfjr ugha fd;k tk ldrkA
4- vuqca/k Ñf"k djrs le; mls jkT; APMC ds nk;js ls ckgj fd;k x;k gSA lkFk gh bl ,DV ds Lrj ds vuqca/k
[ksrh ¼lao)Zu vkSj lqfo/kk½ izkf/kdj.k LFkkfir djus gsrq vko';d fn'kk&funsZ'k HkhA
5- e/kqeD[kh ikyu o eRL; ikyu vkfn Hkh blesa 'kkfey fd;s x;s gSaA
7- MCY;w-Vh-vks- ds izeq[k dk;ksZa dk o.kZu dhft,A
mRrj &
1- fo'o O;kikj le>kSrksa ,oa cgqi{kh; le>kSrksa ds dk;kZUo;u] iz'kklu vkSj ifjpkyu gsrq] lqfo/kku,¡ iznku djukA ftlls
fo'o O;kikj esa o`f) ls mRikndrk esa o`f) gks rFkk iw.kZ jkstxkj dk y{; izkIr fd;k tk ldsA
2- fooknksa ds fuiVkjs ls lacaf/kr fu;eksa o izfØ;kvksa dks iz'kkflr djukA
3- O;kikj ,oa iz'kqYd ls lacaf/kr fdlh Hkkoh elys ij lnL;ksa ds chp fopkj&foe'kZ gsrq ,d eap ds :i esa dk;Z djukA
4- O;kikj uhfr leh{kk izfØ;k ls lacaf/kr fu;eksa o izko/kkuksa dks ykxw djukA
5- oSf'od vkfFkZd uhfr fuekZ.k esa vf/kd lkeatL; Hkko ykus ds fy, IMF o fo'o cSad ls lg;ksx djukA
8- jktLFkku esa Ñf"k foi.ku ij ,d fVIi.kh fyf[k,A
mRrj &Ñf"k lac/a kh mRiknksa dks Ñ"kdksa ls miHkksDrkvksa rd igq¡pkus ls lac) fØ;kvksa dks Ñf"k foi.ku
dgk tkrk gSA jkT; esa Ñ"kdksa dks mudh mit dk mfpr ewY; fnykus gsrq] vPNh foi.ku dh lqfo/kk miyC/k
djkus rFkk jkT; esa e.Mu fu;ked ,oa izca/ku dks izHkkoh <ax ls ykxw djus gsrq Ñf"k foi.ku funs'kky; dk;Zjr gSA
^jktho xka/kh Ñ"kd lk/kh ;kstuk^ ds varxZr Ñ"kdksa@[ksfrgj etnwjksa ,oa gEekyksa vkfn dks dk;ZLFky ij nq?kZVuko'k e`R;q
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gksus ij 2 yk[k #ñ dh lgk;rk jkf'k miyC/k djok;h tkrh gSA lkFk gh eaMh Jfedksa ds fy, jkT; esa o"kZ 2015 ls
egkRek T;ksfrck Qqys eaMh Jfed dY;k.k ;kstuk pykbZ tk jgh gSA ftldh izeq[k fo'ks"krk,¡ fuEu gS &
1- izlwfr lgk;rk & ykHkkFkhZ Jfed efgykvksa dks vf/kdre nks izlwfr;ksa ds fy, jkT; ljdkj }kjk vdq'ky Jfed ds
:i esa fu/kkZfjr 45 fnu izpfyr etwnjh ds vuqlkj Hkqxrku fd;k tk jgk gSA uotkr f'k'kq ds firk dks jkT; ljdkj
}kjk vdq'ky Jfed ds :i esa fu/kkZfjr izpfyr etnwjh nj vuqlkj 15 fnu dh etnwjh ds lerqY; jkf'k dk Hkqxrku
fd;k tk jgk gSA
2- Nk=o`fr@es/kkoh Nk= iqjLdkj ;kstuk & e.Mh esa ,sls ykHkkFkhZ Jfedksa ftuds iq=@iq=h tks 60 izfr'kr ,oa mlls
vf/kd vad izkIr djrs gSa] dks bl ;kstuk ds varxZr Nk=o`fr nh tk,xhA
3- fookg ds fy;s lgk;rk ykHkkFkhZ Jfed efgykvksa dh iqf=;ksa ds fookg ds fy, 50000 #ñ dh lgk;rk jkf'k ns; gksxhA
;g lgk;rk vf/kdre nks iqf=;ksa ds fy, n; gksxhA
4- fpfdRlk lgk;rk & ykHkkFkhZ Jfedksa dks xaHkhj chekjh ¼dSalj] gkVZ vVSd] yhoj] fdMuh vkfn½ gksus dh n'kk esa ljdkjh
vLirky esa HkrhZ jgus ij foŸkh; lgk;rk ds :i esa vf/kdre 20000 #ñ dh jkf'k LohÑfr dh tk,xhA
9- djkikr vkSj djk?kkr dks le>kb,A
mRrj &
djkikr (incidence of tax)
dkjkikr ls vk'k;] fdlh O;fDr ij iMus okys ml vafre dj ds nzkfO;d Hkkj ls gksrk gS] ftls og vUrr% ogu djrk
gSA tc Hkh dj dk vfUre cks> fdlh djnkrk ij vafre :i ls iM+rk gS] rks mls *djkikr* (Incidence of tax) dgrs
gSaA bl izdkj djkikr ds vUrxZr ;g iz'u mRiUu gksrk gS fd okLro esa dj ld cks> fdl O;fDr ij iM+kA
MkYVu (Hugh dalton) ds vuqlkj] **dkjkikr dh leL;k ls lk/kkj.kr% ;g vfHkizk; fy;k tkrk gS fd dj dk Hkqxrku
dkSu djrk gS\ vf/kd fuf'pr :i ls ge ;g gSa fd dj dk nzkfO;d cks> ml ij iM+rk gS] tks izR;{k :i ls dj dk
cks> mBkrs gSaA**
djk?kkr (impact of taxation)
*djk?kkr ls vfHkizk; dj ds rRdky Hkkj ls gSA vr% djk?kkr dj dk rRdky ifj.kke gS] tks ml O;fDr ij iM+rk gS]
ftlls ljdkj dj ,df=r djrh gS vFkkZr~ tks loZizFke dj dk Hkqxrku djkrk gSA vf/kd Li"V 'kCnksa esa ;g vko';d
ugha gS fd ,d dk djk?kkr vkSj dkjkikr] ,d gh O;fDr ij iM+As djk?kkr mRiknd ij iM+rk gS tcfd djkikr
miHkksDrk ijA
10- jk"Vªh; LokLF; uhfr 2017 ds ckjs esa tkudkjh nhft,A
mRrj &jk"Vªh; LokLF; uhfr 2017 esa lHkh vk;keksa & LokLF; ds {ks= esa fuos'k] LokLF; ns[kHkky lsokvksa dk izca/ku vkSj
foŸk iks"k.k djus] fofHkUu {ks=h; dk;Zokgh ds tfj;s jksxksa dh jksdFkke vkSj vPNs LokLF; dks c<+kok nsus fpfdRlk
izkS|ksfxfd;k¡ miyC/k djkus] ekuo lalk/ku dk fodkl djus] fpfdRlk cgqyokn dks izksRlkfgr djus] csgrj LokLF; ds
fy, visf{kr Kku vk/kkj cukus] foŸkh; lqj{kk dk;Zuhfr;k¡ cukus rFkk LokLF; ds fofu;eu vkSj mŸkjksŸkj vk'oklu ds
lac/a k esa LokLF; iz.kkfy;ksa dks vkdkj nsus ij fopkj djrs gq, izkFkfedrkvksa dk p;u fd;k x;k gSA bl uhfr dk mís';
lHkh yksxksa] fo'ks"kdj vYilsfor vkSj misf{kr yksxksa dks lqfuf'pr LokLF; ns[kHkky miyC/k djkuk gSA
jk"Vªh; LokLF; uhfr 2017 esa jksdFkke vkSj LokLF; lao)Zu ij cy nsrs gq, #.krk & ns[kHkky dh ctk; vkjksX; ij /;ku
dsfUnzr djus dh vis{kk dh xbZ gSA
jk"Vªh; LokLF; uhfr 2017 ds ,d egRoiw.kZ ?kVd ds :i esa tu LokLF; O;; dks le;c) <ax ls thMhih ds 2-5 izfr'kr
rd i<+kus dk izLrko fd;k x;k gSA
jk"Vªh; LokLF; uhfr 2017 esa izfr 1000 dh vkcknh ds fy;s vLirkyksa esa ,d ugha cfYd 2 fcLrjksa dh miyC/krk
lqfuf'pr djsu dk y{; j[kk x;k gSA
jk"Vªh; LokLF; 2017 esa vk;q"k iz.kkyh ds f=&vk;keh ,dhdj.k dh ifjdYiuk dh xbZ gS ftlesa ØkWl jsQjy] lg&LFky
vkSj vkS"kf/k;ksa dh ,dhÑr i)fr;k¡ 'kkfey gSA blesa izHkkoh jksdFkke rFkk fpfdRlk djus dh O;kid {kerk gS] tks lqjf{kr
vkSj fdQk;rh gSA ;ksx dks vPNs LokLF; ds lao)Zu ds Hkkx ds :i esa Ldwyksa vkSj dk;ZLFkyksa esa vkSj vf/kd O;kid <ax
ls ykxw fd;k x;kA
Part-C Marks : 30
Note:- Attempt all questions. Answer the following questions in 100 words each. Each question carries 10 marks.
11- Hkkjr esa [kk| izlLa dj.k {ks= vkSj [kk| izca/ku ij ,d vkys[k fyf[k,A
mRrj & [kk| izlaLdj.k ¼Food processing½
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ns'k esa vuqekfur 37 esxk QwM ikdZ esa ls Qjojh 2021 rd 22 ifjpkyu esa FksA
dqy ldy ewY;of/kZr ¼GVA½ dk 9% fofuekZ.k {ks=d esa gSA
19-3 yk[k yksx bl {ks=d esa fu;ksftr gSaA
fiNys 5 o"kksZa esa bl {ks=d dh fodkl nj 10% jgh gSA
Hkkjrh; fu;kZr esa bl {ks=d dk ;ksxnku 10-7% gSA
[kk| izlaLdj.k izfr"Bkuksa dks vkS|ksfxd ykblsl a ls eqDr j[kk x;k gSA
[kk| izlaLdj.k m|ksx ds fy, 100 izfr'kr FDI dh Lor% Lohd`fr nh xbZ gSA
Hkkjr esa [kk| izlaLdj.k m|ksx fodflr ns'kksa dh xfr ls vkxs ugha c<+ ik;k gS ftlds izeq[k dkj.k fuEu gS&
Hkkjr esa 'kgjh tula[;k dk izfr'kr vis{kkd`r de gSA o"kZ 2011 dh tux.kuk ds vuqlkj ;g yxHkx 30 izfr'kr gSA
vf/kdrj 'kgjh tula[;k dk [kkuiku vkt Hkh xSj 'kgjh ;k xzkeh.k izdkj dk gh gSaA
QkLVQwM] nw/k o feBkb;ksa esa feykoV ds dkj.k bl {ks= ij udkjkRed izHkko iM+k gSA
Hkkjr esa ekax vk/kkfjr mRiknksa dh deh vkSj mudh ifjogu volajpuk izeq[k pqukSrh gSA
tula[;k dk ,d cM+k Hkkx xjhch ls izHkkfor gS ftldh eq[; leL;k lkekU; ijaijkxr [kk| dh vkiwfrZ gSA
[kk| izlaLdj.k ls lacaf/kr eq[; mÌs';
vFkZO;oLFkk vkSj d`f"k dks [kk| izlaLdj.k {ks= ds ek/;e ls ,dhd`r djukA
orZeku esa [kk| mRiknksa ds [kjkc izlaLdj.k Lrj vkSj vkiwfrZ J`a[kyk eas vR;f/kd viO;; dh leL;kvksa dk lek/kku
djukA
nw/k] nkysa] vnjd] dsyk vkSj vke tSls {ks=ksa esa c<+rh ekax ds dkj.k Hkkjr dh [kk| izlaLdj.k {kerk dk nksgu djukA
Hkkjr dks oSf'od [kk| fofuekZ.k ds {ks= esa pSafi;u cukukA
fons'kksa esa Hkkjrh; mRiknksa dh czkfa Max vkSj foi.ku dk leFkZu djukA
[kk| izlaLdj.k ls lacaf/kr ;kstuk,a
ih-,e] fdlku laink ;kstuk
esxk QwM ikdZ ;kstuk
,dhd`r 'khr Ük`a[kyk ,oa ewY; of/kZr volajpuk
d`f"k&izlaLdj.k dyLVj gsrq volajpuk
[kk| laj{kk ,oa xq.koÙkk vk'oklu volajpuk
vkWijs'ku xzhUl
iz/kkuea=h lw{e [kk| m|ksx mUu;u ;kstuk ¼PM-FME½ ,d ftyk ,d mRikn ¼ODOP½
[kk| izlaLdj.k m|ksx gsrq mRiknu fyaDM izkRs lkgu ;kstuk ¼PLISFPI½A
jk"Vªh; [kk| izlaLdj.k uhfr] 2019 dk elkSnk
[kk| izlaLdj.k {ks= dh izeq[k pqukSfr;k¡ &
dk;Z'khy iwt a h dh vf/kd vko';drk] u, fo'oluh; vkSj csgrj lVhdrk okys midj.kksa ,oa vkStkjksa dh de
miyC/rk] vi;kZIr LopkyuA
[kk| izlaLdj.k m|ksxksa esa vukSipkjhdj.kA
vuqla/kku ,oa fodkl iz;ksx'kkykvksa rFkk m|ksxksa ds e/; vfodflr laca/kksa dk gksukA
dq'ky vkiwfrZ Ük`a[kyk o cqfu;kn <kaps dk vHkkoA
dksYM psu {kerk esa egRoiw.kZ varjA
dPps eky rd igqap esa ck/kk,aA
fdlkuksa ds lkFk izkslslj] fu;kZrdksa vkSj Fkksd [kjhnnkjksa dk vi;kZIr tqM+koA
xq.koÙkk vkSj lqj{kk dks fu;af=r djus dh lhfer {kerkA
[kjkc _.k lqfo/kk,a] ukSdj'kkgh laca/kh ck/kk,a vkSj dBksj Je dkuwuA
vi;kZIr izfr{k.k vkSj dq'ky fodklA
[kk| izca/ku &
[kk| izca/ku dk vFkZ
[kk| izca/ku ,d lexz vo/kkj.kk gS ftlds varxZr [kk|ku ds mRiknu ls ysdj mls okafNr miHkksDrk rd igqapkus dh
xfrfof/k;k¡ lfEefyr gksrh gSA Hkkjr esa [kk| izca/ku ds varxZr [kk|kuksa dh [kjhn] Hk.Mkj.k] vkoaVu o forj.k xfrfo/k;ksa
dks lfEefyr fd;k tkrk gSA
- 10 -
1- [kk|kuksa dh [kjhn & ns'k esa [kk|kuksa dh [kjhn vke d`"kdksa ls jkT; ljdkj dh ,tsfa l;ksa ds ek/;e ls dh tkrh gSA
[kk|kuksa dh vf/kdka'k [kjhn dsUnz ljdkj }kjk U;wure leFkZu ewY; ¼MSP½ ij dh tkrh gSA Hkkjr esa MSP ij yxHkx
24 izdkj dh Qlyksa dh [kjhn dh tkrh gSa ftuesa ls eq[; [kk| oLrq,a xsgw¡] /kku] eksVs vukt o nkysa gSaA
2- [kk|kuksa dk HkaMkj.k & U;wure leFkZu ewY; ij [kjhns x, [kk|ku dk HkaMkj.k dsUnz ljdkj FCI o jkT; ,tsfa l;ksa ds
ek/;e ls djrh gSA orZeku esa ns'k esa dqy 819-19 LMT dh HkaMkj.k {kerk gSA ftlesa ls FCI ds ikl 407-76 LMT,
o jkT; ,tsafl;ksa ds ikl 411-43 LMT HkaMkj.k {kerk gSA
3- [kk|kuksa dk vkoaVu & foÙk o"kZ 2020&21 esa [kk|kuksa dk vkoaVu nks pSuyksa ds ek/;e ls fd;k x;k gS & jk"Vªh;
[kk| lqj{kk vf/kfu;e ¼NFSA½ o iz/kkuea=h xjhc dY;k.k vé ;kstuk ¼PMGKAY½ orZeku le; esa ns'k ds lHkh 36
jkT;ksa@dsUnz'kkflr izn's kksa esa [kk| lqj{kk vf/kfu;e 2013 ykxw gSA ftlds varxZr ;s lHkh jkT; o dsUnz'kkflr izns'k
ekfld vkaoVu izkIr dj jgs gSaA dksfoM&19 ls fuiVus ds fy, iz/kkuea=h xjhc dY;k.k vUu ;kstuk ds ek/;e ls mu
lHkh ykHkkfFkZ;ksa dks bldk ykHk fn;k x;k gS ftUgsa lkoZtfud forj.k iz.kkyh ds rgr doj fd;k x;k gSA blds varxZr
izR;sd ykHkkFkhZ dks dsUnzh; iwy ls 5 fdyksxzke vfrfjDr vukt vkoafVr fd;k x;k gSA blds varxZr lEiw.kZ ns'k esa 121
LMT [kk|ku dk vkoaVu 80-96 djksM+ ykHkkfFkZ;ksa dks fd;k x;kA ftl ij [kk| lfClMh ds :i esa yxHkx 46061
djksM+ #i, [kpZ fd, x,A blds varxZr 8 djksM+ ,sls izoklh etnwj Hkh ykHkkfUor gq, gS tks NFSA ds rgr doj ugha
fd, x, FksA dsUnz ljdkj }kjk vc PMGKAY dh vof/k c<+kdj ekpZ 2022 rd dj nh xbZ gSA
4- [kk|kuksa dk forj.k & dsUnz ljdkj }kjk vkoafVr [kk|ku dk forj.k jkT; ljdkjksa }kjk viuh ,tsafl;ksa & mfpr
ewY; nqdkuksa ds ek/;e ls fd;k trk gSA NFSA, 2013 ds vuqlkj miHkksDrkvksa dks 2 Jsf.k;k¡ fu/kkZfjr dh xbZ gS
;Fkk PHH o AAY] orZeku esa PHH miHkksDrkvksa dks 35 fdyks xzke izfr ifjokj [kk|ku forfjr fd;k tkrk gSA
12- jktdks"kh; lqn`<+hdj.k ds mik; fyf[k,A
mRrj & jktdks"kh; lqn`<+hdj.k ds mik; &
1- ljdkjh [kpZ dks lhfer djuk] blds fy, xSj vfuok;Z lfClMh dks lekIr djuk rFkk vfuok;Z lfClMh dks DBT
}kjk ykHkkfFkZ;ksa dks lh/ks cSad [kkrs esa miyC/k djokukA
2- xSj vfuok;Z dY;k.kdkjh ;kstukvksa dks lekIr djukA
3- fefuee xouZesaV eSfDlee xousZal }kjk ljdkj ds jktLo [kpksZa dks de djukA
4- futh fuos'k dks c<+kok nsdj lkoZtfud fuos'k esa deh ykukA
5- dj iz'kklu esa lq/kkj] djksa dks ljy cukuk] dj dkuwuksa dks l[r cukuk] dj dh nj ds LFkku ij dj vk/kkj dks
c<+kukA
6- ljdkj ds _.k dk;ZØeksa dks ;qfDrlaxr cukukA
7- ljdkj }kjk FRBM Act dk l[rh ls ikyu fd;k tkukA vkfn mik;ksa }kjk jktdks"kh; ?kkVs dks de dj ljdkj
dh vk; dks c<+k;k tk ldrk gSA
Hkkjr esa jktdks"kh; lq/kkj &
Hkkjr esa jktdks"kh; lq/kkj ds izeq[k fcanw&
1- dj lq/kkj ¼vk; iz.kkyh esa lq/kkj½ & dj lq/kkjksa esa izR;{k o vizR;{k dj lq/kkjksa dks lfEefyr fd;k tkrk gSA ;Fkk &
DTC ¼izR;{k dj lq/kkj½] GST ¼vizR;{k dj lq/kkj½
2- O;; lq/kkj & Hkkjr esa O;; iz.kkyh esa lq/kkj ds ek/;e ls jktdks"kh; uhfr ds y{;ksa dks lqpk: :i ls izkIr djus ds
fy, O;; iz.kyh eas fujarj dbZ lq/kkj fd, x, gSaA ftuesa ls izeq[k FRBM Act, 2003 dks ekuk tkrk gSA bl dkuwu
ds ek/;e ls ljdkj ij jktdks"kh; larqyu cuk, j[kus dk nkf;Ro lqfuf'pr gqvk gSA
3- m/kkj@?kkVs dk fofÙk;u iz.kkyh esa lq/kkj & ljdkj }kjk ?kkVs dk fofÙk;u djus dh iz.kkyh esa Lora=rk ds ckn ls
dbZ lq/kkj fd, x, gSaA ;Fkk & ekSfnzd ctV iz.kkyh] Ways and Means Advance, OMO o ljdkjh
izfrHkwfr;k¡ tkjh djukA
13- jktLFkku esa Ms;jh ,oa i'kqikyu ifjn`'; ds ckjs esa foLrkj ls tkudkjh nhft,A
mRrj & Ms;jh &
jktLFkku dh vFkZO;oLFkk eq[;r% xzkeh.k o d`f"k vk/kkfjr gSA xzkeh.k {ks=ksa esa fefJr d`f"k ds rgr i'kqikyu o
Ms;jh O;olk; dk egRoiw.kZ LFkku gSA i'kqikyu ds ek/;e ls nqX/k mRiknksa dh izkfIr gksrh gSA ftls Ms;jh volajpuk ds
ek/;e ls miHkksDrkvksa dks nqX/k o mlls cus inkFkksZa dh vkiwfrZ dh tkrh gSA i'kqikyu o Ms;jh jkt; esa fu/kZu fdlkuksa
dh okf"kZd vkthfodk dk eq[; L=ksr gSa] D;ksafd blls d`"kdksa dks o"kZHkj jkstxkj feyrk gSA ;gka rd dh if'peh
jktLFkku esa rks vdky dh fLFkfr esa i'kqikyu ,d izeq[k jkstxkj o vkthfodk ds L=ksr ds :i esa Hkwfedk fuHkkrk gSA
- 11 -
jktLFkku esa orZeku esa Ms;jh fodkl dk;ZØe lgdkfjrk ds vk/kkj fØ;kfUor fd;k tk jgk gSA ns'k esa lu~ 1970
esa jktLFkku lfgr 10 jkT;ksa esa vkWijs'ku ¶yM ¼nqX/k mRiknu½ dk;ZØe dh 'kq#vkr dh xbZA ftlds iz.ksrk MkW- oxhZt
dqjh;u FksA bl dk;ZØe ds eq[; mÌs'; & nqX/k mRiknu dks c<+kuk] nqX/k mRikndksa dks nw/k dk mfpr ewY; fnyokuk rFkk
miHkksDrkvksa dh xq.koÙkk;qDr nqX/k dk forj.k lqfuf'pr djuk FksA blls gh ns'k esa 'osr Økafr dk 'kqHkkjaHk gqvkA ftlds
QyLo:i vkt Hkkjr fo'o dk lcls cM+k nqX/k mRiknd ns'k cu x;k gSA
jktLFkku esa 1972&73 esa Ms;jh foHkkx ds varxZr ftyk nqX/k mRiknd lgdkjh la?kksa dh LFkkiuk dh xbZA o"kZ
1975 esa fo'o cSad dh lgk;rk ls ^jkT; Ms;jh fodkl fuxe* dh LFkkiuk dh xbZA ftls 1977 esa jktLFkku lgdkjh Ms;jh
QsMjs'ku ¼RCDF½ esa LFkkukarfjr dj fn;k x;kA
i'kqikyu ¼Animal Husbandry½ &
jktLFkku esa vf/kdka'k Hkkx jsrhyk o 'kq"d gksus ds dkj.k d`f"k {ks= dh lfefr laHkkoukvksa ds pyrs i'kqikyu izkjaHk ls gh
xzkeh.k vkthfodk dk izeq[k L=ksr jgk gSA jktLFkku esa i'kqikyu fo'ks"kdj 'kq"d o v)Z'kq"d {ks=ksa esa d`f"k dh lgk;d
xfrfof/k gh ugha gS cfYd ,d izeq[k vkfFkZd xfrfof/k o vkthfodk dk L=ksr gS] tks vdky dh fLFkfr esa d`"kdksa dks
vR;f/kd lqj{kk iznku djrk gSA d`f"k mRiknu ds lkFk&lkFk i'kqikyu jktLFkku dh ,d egRoiw.kZ xfrfof/k gSA i'kqikyu
'kq"d d`f"k dk egRoiw.kZ vax gSA i'kqikyu o"kkZ vk/kkfjr {ks= esa d`f"k iz.kkyh dh vkfFkZd O;ogk;Zrk vkSj LFkkf;ro dks
c<+kr gSA 'kq"d if'peh {ks= esa i'kqikyu] lw[ksa ,oa vdky dh ekj ds fo:) lqj{kk dop dk dke djrk gS vkSj xjhc
xzkeh.kksa dks lrr ,oa LFkk;h vkthfodk iznku djrk gSA jkT; esa 'kq"d {ks= esa nw/k nsus okyh mér uLysa ¼jkBh] fxj]
lkghoky rFkk Fkkjikjdj½ gSa] nw/k o [ksrh nksuksa dk;ksZa ds fy, dkadjst o gfj;k.kk uLy xkSoa'k rFkk ukxkSjh o ekyoh dh
'kadj uLy izpqj ek=k esa gSA jktLFkku i'kqlaink dh n`f"V ls le`) jkT; gSA ;gk¡ ns'k ds loksZÙke uLy ds xkSoa'k] HksM]+
cdjh] ?kksM+k o Å¡V dh uLys ik;h tkrh gSaA
jktLFkku dh vFkZO;oLFkk esa i'kqikyu dk ;ksxnku &
1- jktLFkku ds ldy ?kjsyw ¼SGDP½ mRikn esa bldk ;ksxnku 10 izfr'kr ls Hkh vf/kd gSA tks vkfFkZd n`f"V ls
egRoiw.kZ xfrfof/k gSA
2- xzkeh.k {ks=ksa esa yxHkx 70 izfr'kr ifjokjksa dh vk; dk izeq[k L=ksr i'kqikyu gh gSA i'kqikyu dh fodkl nj ges'kk
Å¡ph cuh jgrh gSA
Unit-III (Section-A) (20 Marks)
Part-A Marks : 10
Note:- Attempt all questions. Answer the following questions in 15 words each. Each question
carries 2 marks
1- laLÑfrdj.k dh nks fo'ks"krk,a fyf[k,A
mRrj & 1- izHkq tkfr;ksa ij izgkj gksrk gSA 2- lkekftd] lkaLÑfrd ifjorZuksa dks Li"V djrh gSA
3- fuEu tkfr;ksa dh fLFkfr esa inewyd ifjorZu 4- tkfrizFkk esa xfr'khyrk dk |ksrd
5- tutkfr;ksa ds fgUnwdj.k dks le>rh gSA
6- Hkwrdky rFkk orZeku esa tkfr O;oLFkk esa gksus okys ifjorZuksa dks Hkh izdV djrh gSA
2- cgqvk;keh fu/kZurk lwpdkad esa dkSu&dkSuls rhu vk;ke 'kkfey fd, tkrs gSa \
mRrj & ,eihvkbZ esa rhu vk;ke 'kkfey fd;s tkrs gSa &
1- f'k{kk vk;ke & fdlh us Hkh 5 o"kZ rd Ldwyh f'k{kk izkIr ugha dh gSA Ldwy esa tkus ;ksX; de ls de ,d ckyd tks
Ldwy esa ukekafdr ugha gSA
2- LokLF; vk;ke & ifjokj dk de ls de ,d lnL; dqiksf"kr gSA ,d ;k ,d ls vf/kd cPps dh e`R;q gqbZ gSA
3- thou Lrj vk;ke & fctyh ugha gksA lQkbZ vkSj LoPNrk miyC/k ugha gksA lQkbZ vkSj LoPNrk dk izca/k ugha gksA
?kj eas Q'kZ xank gksA ifjokj esa Hkkstu idkus dh mi;qDr O;oLFkk u gksA ifjokj ds ikl dkj ;k eksVj okgu ugha gksA
3-Xykscy djI'ku csjksehVj D;k gS \
mRrj & Xykscy djI'ku cSjksehVj Vªkalisjaslh baVjus'kuy }kjk izdkf'kr fd;k tkrk gSA thlhch nqfu;k dk lcls cM+k
losZ{k.k gS tks Hkz"Vkpkj ij turk dh jk; ij utj j[krk gSA
4- jk"Vªh; o`)tu ifj"kn ds ckjs esa tkudkjh nhft,A
mRrj & Hkkjrh; lafo/kku esa uhfr funs'kd rRo vuqPNsn 41 esa of.kZr gS Hkh jkT; viuh vkfFkZd lkeF;Z vkSj fodkl dh
lhekvksa ds Hkhrj dke ikus ds] f'k{kk ikus ds vkSj csdkjh cq<k+ ik vkSj fu'Drrk rFkk vU; vugj vHkko dh n'kkvksa esa yksd
- 12 -
lgk;rk ikus ds vf/kdkj dks izkIr djus dk mica/k djsxkA dsUnz ljdkj us tuojh 1999 esa jk"Vªh; o`)tu ifj"kn dks
Lohdkj fd;k ftldk iSjk&95 dk ikVZ fuEukuqlkj gS &
^^lkekftd U;k; o vf/kdkfjrk ea=h ds usr`Ro esa ,d Lok;r 'kklh o`)tu ifj"kn dk xBu o`)tu ds ljksdkjksa ds
lao/kZu vkSj leUo; ds fy, fd;k tk;sxkA ifj"kn ds laxzg dsUnzh; ea=ky;kas vkSj ;kstuk vk;ksx ds izfrfuf/k 'kkfey gksaxsA
ifj"kn esa 5 jkT;ksa dk ckjh&ckjh ls izfrfuf/kRo gksxk blesa xSj ljdkjh laxBuksa 'kS{kf.kd fudk;ksa ehfM;k dk fHkUu&fHkUu
{ks=ksa ds o`)koLFkk ls tqM+s eqíksa ds fo'ks"kKksa dks xSj ljdkjh lnL;kasa ds :i eas i;kZIr izfrfuf/kRo fn;k tk;sxkA orZeku
bldk uke cnydj jk"Vªh; ofj"B ukxfjd ifj"kn~ dj fn;k x;k gS rFkk dsUnzh; lkekftd U;k; vkSj vf/kdkfjrk ea=h
bl ifj"kn ds v/;{k gSA
5- Hkkjrh; lafo/kku ds mu nks vuqPNsnkssa dh tkudkjh nhft, tks tutkfr dY;k.k ls lacaf/kr
gSa \
mRrj & vuqPNsn 15 ¼1½ esa dgk x;k gS fd jkT; fdlh ukxfjd ds fo:) dsoy /keZ] ewyoa'k] tkfr] fyax] tUe LFkku ;k
buesa ls fdlh ,d ds vk/kkj ij dksbZ foHksn ugha djsxkA
vuqPNsn 19 ds vk/kkj ij vLi`';ksa dh O;kolkf;d fu;ksX;rk dks lekIr fd;k tk pqdk gSA vkSj mUgsa fdlh Hkh O;oLkk;
dks viukus dh vktknh iznku dh x;h gSA
vuqPNsn 25 esa fgUnqvksa ds lkoZtfud /kkfeZd LFkkuksa ds }kjk lHkh tkfr;ksa ds fy, [kksy nsus dh O;oLFkk dh xbZ gSA
vuqPNsn 330] 332 o 334 ds vuqlkj tutkfr leqnk; rFkk vkfne tkfr;ksa ds fy, lafo/kku ykxq gksus ds 20 o"kZ rd
yksdlHkk] fo/kkulHkkvks]a xzke iapk;rksa vkSj LFkkuh; fudk;ksa esa LFkku lqjf{kr jgsaxsA
Part-B Marks : 10
Note:- Attempt all questions. Answer the following questions in 50 words each. Each question
carries 5 marks.
6- ,d mi[k.M vf/kdkjh ds rkSj ij vius {ks= esa cky fookg jksdus ds fy, vki D;k
uokpkj djsx
a s\
mRrj & cky fookg fu"ks/k vf/kfu;e 2006] cky fookg fu"ks/k la'kks/ku 2021 dkuwuh izko/kku Hkkjr esa cky fookg dks
jksdus dk iz;kl djrs gSa ijUrq fQj Hkh jktLFkku esa cky fookg gksrs gSa ,d mi[k.M vf/kdkjh ds rkSj ij eSa cky fookg
jksdus ds fy, fuEUk dk;Z ;kstuk dk fuekZ.k d#axkA
1- ofj"B ukxfjdksa dh ,d lfefr tks bl lEca/k esa tkx:drk mRiUUk djus dk iz;kl djsxh lkFk gh cky fookg dh
lwpuk izkIr gksus ij ogk¡ igq¡p mls iqfyl dh lgk;rk ls :dok;sxhA
2- lks'ky ehfM;k ds ek/;e ls cky fookg ds fo:) Hkkoksa dks mRiUUk djus ds fy, ,d NksVh vkbZVh ;qfuV dk fuekZ.k
;g dk;Z lwpuk lgk;d ds ek/;e ls fd;k tk;sxkA
3- {ks= dh lQy efgykvksa dks jksy ekWMy ds :i esa izLrqr djrs gq, muds ek/;l ls cky fookg jksdus dh vihy dh
tk,xhA
4- cky fookg esa lafyIr ik;s tkus okys nksf"k;ksa ds fo:) l[r dk;Zokgh djds yksxksa ds lkeus mnkgj.k izLrqr fd;k tk
ldrk gSA
7- Hkkjr esa fnO;kaxtuksa ds laj{k.k vkSj dY;k.k ls lacaf/kr dkuwuksa dk o.kZu dhft,A
mRrj & fnO;kaxtuksa ds laj{k.k vkSj dY;k.k ls lacaf/kr dkuwu & blls lacaf/kr pkj dkuwu gSa &
1- Hkkjrh; iquokZl ifj"kn vf/kfu;e 1992 & bl vf/kfu;e eas iquokZl is'ksojksa ds izf'k{k.k vkSj ,d dsUnzh; iquokZl
jftLVj ds j[k&j[kko dks fofu;fer djus vkSj mlls tqM+s ;k mlds izklafxd ekeyksa ds fy, Hkkjrh; iquokZl ifj"kn
¼vkjlhvkbZ½ ds xBu dk izko/kku gSA ns'kHkj esa yxHkx 750 f'k{kd izf'k{k.k laLFkku vkSj 14 jkT; eqDr fo'ofo|ky;
vkjlhvkbZ vuqeksfnr ikB~;Øe pyk jgs gSA ,e-fQy- Lrj ds ikB~;Øeksa ds fy, izek.k i= iznku djrs gSaA orZeku esa
vkjlhvkbZ dks vkoafVr lHkh 16 Jsf.k;ksa ds is'ksojksa@dkfeZdksa dks doj djrs gq, 60 ikB~;Øe fu;fer i)fr ds ek/;e ls
ifjpkfyr gSA
2- vkWfVTe] lsjsczy ikYlh] ekufld eanrk vkSj cgq&fodykaxrk okys O;fDr;ksa ds dY;k.k ds fy, jk"Vªh; U;kl vf/kfu;e]
1999 & Hkkjr ljdkj us bl vf/kfu;e dks vf/kfu;fer fd;k gS ftldk mís'; vkWfVTe] lsjsczy ikYlh] ekufld eanrk
vkSj cgq&fodykaxrk vkSj mlls tqM+s ;k mlds vkuq"kafxd ekeyksa ds fy, jk"Vªh; Lrj ij O;fDr;ksa ds dY;k.k ds fy, ,d
fudk; dk xBu djuk gSA VªLV dk mís'; ekufld eanrk vkSj lsjsczy ikYlh okys O;fDr;ksa dh iwjh ns[kHkky djrk gS
vkSj VªLV dks nh xbZ lEifRr;ksa dk izca/ku Hkh djrk gSA
3- fnO;kaxtuksa vf/kdkj vf/kfu;e] 2016 & ;g vf/kfu;e fnO;kaxtuksa ds vf/kdkjksa ij la;qDr jk"Vª lEesyu vkSj mlls
tqM+s ;k mlds izklafxd ekeyksa ds fy, izHkkoh gSA ;g lqfuf'pr djus ds fy, izHkkoh mik; djus ds fy, mi;qDr
- 13 -
ljdkjksa ij ftEesnkjh Mkyh xbZ gS fd fnO;kaxtu Hkh nwljksa ds lkFk leku :i ls vius vf/kdkjksa dk vkuUn ysA
fodykaxrk dks ,d fodflr vkSj xfr'khy vo/kkj.kk ds vk/kkj ij ifjHkkf"kr fd;k x;k gSA
4- ekufld LokLF; ns[kHkky vf/kfu;e] 2017 & ekufld LokLF; ns[kHkky vf/kfu;e 2017 dk mís'; ekufld chekjh
okys O;fDr;ksa ds fy, ekufld LokLF; ns[kHkky vkSj lsok,a lqfuf'pr djuk rFkk ekufld LokLF; ns[kHkky vkSj lsukvksa
ds forj.k ds nkSjku vkSj buls tqM+s ;k muds vkdfLed ekeyksa esa ls ,sls O;fDr;ksa ds vf/kdkjksa dh j{kk] c<+kok nsuk vkSj
mUgsa iwjk djuk gSA
Unit-III (Section-B) (20 Marks)
Part-A Marks : 10
Note:- Attempt all questions. Answer the following questions in 15 words each. Each question carries 2 marks
1- vkiwfrZ Ük`a[kyk izca/ku esa vkiwfrZ Ük`a[kyk izfØ;kvkas dks pkj pØksa esa foHkkftr fd;k x;k gSA
muds uke fyf[k,A
mRrj & 1- xzkgd vkWMZj pØ 2- iqu%iwfrZ pØ 3- fofuekZ.k pØ 4- [kjhn pØ
2- Hkkjrh; 'ks;j cktkj esa Hkkjrh; izfrHkwfr ,oa foue; cksMZ dh Hkwfedk fyf[k,A
mRrj & 'ks;j cktkj ls 'ks;j tkjh drkZ dEifu;ksa] fuos'kdksa rFkk czksdlZ vkfn ds fy, fuos'k djus ,oa /ku dekus ds
vPNs volj ekStwn jgrs gSaA exj 'ks;j cktkjksa dks lqn`<+ O;ofLFkr rFkk fu;ksftr <ax ls lapkfyr djus ds fy, mldh
fØ;kvksa dh fuxjkuh rFkk fu;a=.k vko';d gSA blh ckr ds en~nus tj o"kZ 1947 esa ^^iwt a h fuxZeu vf/kfu;e&1947** ykxw
fd;k x;k Fkk] exj nqHkkZX;o'k ;g vf/kfu;e cnyrs oDr dh t:jrksa ds eqrkfcd 'ks;j cktkj ij iw.kZ fu;a=.k o
fuxjkuh cukus esa lQy ugha gks ldkA Hkkjr ljdkj }kjk 12 viSzy] 1988 dks Hkkjrh; izfrHkwfr;k¡ ,oa fofu;e cksMZ dh
LFkkiuk ,d xSj&lkafof/kd fudk; ds :i esa dh xbZA Hkkjrh; izfrHkwfr;ka ,oa fofue; cksMZ vf/kfu;e] 1992 ds ikfjr gks
tkus lkFk gh ;g fudk; ,d lkafof/kd fudk; gks x;kA
orZeku esa lsch iwt
a h cktkj dk ,d vfr 'kfDr'kkyh fofu;ked gSA iawth cktkj ls tqM+s lHkh dkjksckjh O;fDr@laLFkk,a
lsch ds fofue;dkjh <kaps ds varxZr gSA lsch dks iwath cktkj ls tqMs+ fdlh Hkh O;fDr@laLFkk ds [kkrkas dh tkap iM+rky
djus] xokgh ds fy, cqykus] nks"kh ik, tkus ij vkfFkZd n.M nsus dh 'kfDr;k¡ izkIr gSA
3- fons'kh laLFkkxr fuos'k dk D;k vk'k; gS \
mRrj & ;g fuos'k laLFkkxr fuos'kdksa }kjk 'ks;j cktkj esa fofHkUu izdkj dh izfrHkwfr;ksa esa fd;k tkrk gSA ,sls fons'kh
fuos'kd] ftUgksaus 'ks;j cktkj ds tfj, Hkkjrh; dEifu;ksa esa fuos'k ds fy, lsch ds ikl viuk iathdj.k djok j[kk gS]
fons'kh laLFkkxr fuos'kd dgykrs gSaA Hkkjr esa fons'kh fuos'k dk eq[; L=ksr fons'kh laLFkkxr fuos'k jgk gSA
4- vfHko`fr fuekZ.k dks izHkkfor djus okys pkj dkjd fyf[k,\
mRrj & vfHko`fr fuekZ.k dks izHkkfor djus okys dkjd &
1- laxBukRed dkjd 2- O;fDrRo 3- izsj.kk 4- eku 5- joS;k 6- vkfFkZd dkjd 7- {kerk
5- ØkmM QafMax ls vki D;k le>rs gSa \
mRrj & ØkmM QafMax ,d gh le; ,d ls vf/kd O;fDr;ksa ls vkns'k&iwoZ _.k] ;ksxnku ;k fuos'k izkIr djus tSlh
gksrh gSA bleas dksbZ LVkVZvi fdlh ØkmM QafMax eap ij vius O;olk; dk foLr`r fooj.k] izLrqr djsxkA og vius
O;olk; ds mn~n's ;ksa] YkkHk izkIr djus dh ;kstuk] visf{kr foRr iks"k.k vkSj muds dkj.kksa dk mYys[k djsxk vkSj mldss
ckn miHkksDrk O;olk; ds ckjs esa i<+ ldrs gSa vkSj ;fn mUgsa fopkj vPNk yxk rks rks /ku&jkf'k ns ldrs gSAa /ku&jkf'k
nsus okys O;fDr mRikn dh iwoZ&[kjhn ;k vk'oklu ;k va'k nku nsdj vkWuykbu 'kiFk nsaxsA dksbZ Hkh O;fDr fdlh ,sls
O;oLkk; esa lgk;rk djus esa /ku dk ;ksxnku dj ldrk gS ftlesa mUgsa okLro esa fo'okl gksA baMhxksxh] fo'kcSjh] dsV~Vks]
Q.MykabM vkfn dqN lkbV~l Hkkjr esa izfl) ØkmM lkbV~l gSA
Part-B Marks : 10
Note:- Attempt all questions. Answer the following questions in 50 words each. Each question carries 5 marks.
6- bZ&foi.ku dh fo'ks"krk,a fyf[k,A
mRrj & bZ&foi.ku esa vR;k/kqfud izkS|ksfxdh dk mi;ksx dj fofHkUu xfrfof/k;ka lEikfnr dh tkrh gSA bZ&foi.ku dh
dqN izeq[k fo'ks"krk,a fuEufyf[kr gSa&
1- bZ&foi.ku okLro esa oSf'od foi.ku dh lqfo/kk dks QyhHkwr djrh gSA
2- ;g izfØ;k cgqr gh fdQk;rh gSA
3- bZ&foi.ku ls foi.ku ds fofHkUu dk;Z vklku gks tkrs gSaA
4- bZ&foi.ku ds ek/;e ls ge vius mRiknksa ,oa lsokvksa dks fo'o esa dgha ls Hkh csp ldrs gSa ,oa vklkuh ls Hkqxrku izkIr
dj ldrs gSaA
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5- bZ&foi.ku geas mRikn] lsokvksa vkSj foØsrkvksa dks vklkuh ls pquus dk volj iznku djrk gSA blesa ge vklkuh ls u
dsoy Js"B mRikn ,oa lsokvksa dk irk yxk ldrs gSa cfYd ;g Hkh fpfUgr dj ldrs gSa fd dkSu&lk foØsrk gesa mDr
lsokvks@
a mRiknksa dks de ewY;ksa ij miyC/k djk ldrk gSA
6- blesa ek/;e ls ge vklkuh ls lsokvksa ,oa mRiknksa dh lwpukvksa dk foLr`r fooj.k izkIr dj ldrs gSaA
7- iwath lajpuk dks Li"V dhft, A
mRrj & iwath lajpuk dk vFkZ gS iwt a hdj.k jkf'k dks izfrHkwfr;ksa }kjk] fdl&fdl vuqikr esa izkIr djus dk fu/kkZj.k djuk
gksrk gSA iwath lajpuk eas iwath ds fofHkUu lk/kuksa dk ,d ,slk vuqikr fu/kkZfjr fd;k tkrk gS ftlls os dEiuh dks ,d
,slh fof'k"V iwta h&ljapuk iznku djsa tks dEiuh dh vko';drkvksa dks iwjk djus esa iw.kZ :i ls l{ke gksA iwt a h lajpuk
ftu izfrHkwfr;ksa }kjk fu/kkZfjr dh tkrh gS muesa izR;sd izfrHkwfr ds vius&vius xq.k ,oa nks"k gksrs gSA fdlh daiuh dh
iwt
a h lajpuk esa fdlh ,d fof'k"V izdkj dh izfrHkwfr;kas dk vf/kd Hkkx gksuk vkxs pydj daiuh ds fy, vf/kd ykHknk;d
;k tksf[keiw.kZ gks ldrk gSA mnkgj.k ds fy, ;fn ,d dEiuh viuh iwath lajpuk esa lerk va'kksa dk gh iz;ksx djs rFkk
_.k iwath dk iz;ksx ugha djs rks ,slh daiuh vius va'k/kkfj;ks ;k Lokfe;kas ds fy, vf/kdre ykHk&vftZr djus ds mís';
dks izkIr djus esa lQy ugha gksaxsA vr% dEiuh dh iwt a h lajpuk dk fu/kkZj.k vR;f/kd lksp&le> dj djuk pkfg,A
Unit-III (Section-C) (20 Marks)
Part-A Marks : 10
Note:- Attempt all questions. Answer the following questions in 15 words each. Each question
carries 2 marks.
1- lkekftd ys[kkdau dh nks fo'ks"krk,a fyf[k,A
mRrj & lkekftd ys[kkdau dh fo'ks"krk,a &
1- ;g dEiuh dh lkekftd ftEesnkj dh vfHkO;fDr gSA
2- ;g lkekftd ykxrksa ds lkFk lkekftd ykHk ij tksj nsrk gSA
3- ;g lkekftd lalk/kuksa ds mi;ksx ls lacaf/kr gSA
4- lkekftd ys[kkadu lekt rFkk laxBu ds chp laca/kksa ij tksj nsrk gSA
2- vads{k.k ds pkj ykHk fyf[k,A
mRrj & 1- vuq'kklu dk;e djukA 2- Hkz"Vkpkj ij fu;a=.k djukA 3- vfu;ferrk pksjh ;k xcu dk izdV
gksukA 4- deZpkfj;ksa ,oa izca/kdksa dks lko/kku djukA 5- O;kikj dh lgh fLFkfr crkukA 6- lPpkbZ ,oa bZekunkjh dk
izek.kA 7- vads{k.k fglkc&fdrkc dk vf/kd fo'oluh; gksukA
3- fu"ifRr vads{k.k D;k gksrk gS \
mRrj & fu"ifRr vads{k.k esa eq[;r% dk;Z{kerk] ferO;f;rk rFkk izHkkoksRikndrk dk /;ku j[kk tkrk gSA bl izdkj ds
vads{k.k dks iw.kZ vads{k.k Hkh dgrs gSaA
4- fu"iknu ctV ls D;k vk'k; gS \
mRrj & bl iz.kkyh dk tUe la;qDr jkT; vesfjdk esa gqvk bls igys fØ;k'khy ;k dk;Zdyki ctfVax dgk tkrk FkkA
^fu"iknu ctV* 'kCn dk igyh ckj iz;ksx gwoj vk;ksx us 1949 esa fd;kA blh vk;ksx us l-jk- vesfjdk esa fu"iknu ctV
viukus dh flQkfj'k dh Fkh ftlls fd ctV fuekZ.k ds izfr dq'ky izca/ku dk n`f"Vdks.k cuk;k tk ldsA
fu"iknu ctfVax [kpsZ ds ctk, [kpsZ ds mís'; ij tksj nsrh gSA ;g ctV dk;Zdykiksa] dk;ZØeksa] fØ;k'khyrkvksa vkSj
ifj;kstukvksa ds vFkksZa esa izLrqr djrh gSA ;g izR;sd dk;ZØe vkSj xfrfof/k ds okLrfod vkSj foRrh; i{kksa ds chp lac/a k
LFkkfir djrh gSA
5- foRrh; fooj.k fo'ys"k.k dh pkj rduhdksa ds uke fyf[k,A
mRrj & foRrh; fo'ys"k.k dh izeq[k rduhdsa fuEUkfyf[kr gSa &
1- rqyukRed foRrh; fooj.k ¼Comparative Finacial Statements½
2- lekukdkj foRrh; fooj.k ¼Common Size Financial Statements½
3- izo`fRr fo'ys"k.k ¼Trend Analysis½
4- vuqikr fo'ys"k.k ¼Ratio Analysis½
5- dks"k izokg fo'ys"k.k ¼Funds Flow Analysis½
6- udn izokg fo'ys"k.k ¼Cash Flow Analysis½
7- le&foPNsn fo'ys"k.k ¼Break-Even Analysis½
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Part-B Marks : 10
Note:- Attempt all questions. Answer the following questions in 50 words each. Each question carries 5 marks.
6- nksgjk ys[kk iz.kkyh dh fofHkUu voLFkk,a fyf[k,A
mRrj & nksgjk izfof"V iz.kkyh ds varxZr fglkc&fdrkc j[kus dk dk;Z pkj pj.kksa ls xqtjrk gS ftls ge ^cgh[kkrk pØ*
dgrs gSaA ;s pkj pj.k fuEu izdkj ls gSa &
1- izkjfEHkd ys[kk
2- oxhZdj.k rFkk [krkSuh djukA
3- ys[kk iqLrdksa eas dh xbZ izfof"V;ksa dh lR;rk dh tk¡p djukA
4- foRrh; fooj.k rS;kj djukA
7- daVªky
s j ,.M vkWfMVj tujy vkWQ bf.M;k ij ,d fVIi.kh fyf[k,A
mRrj & fdlh Hkh ljdkjh foHkkx] ea=ky;] miØe ;k dEiuh dk vads{k.k dSx ;k CAG (Comptroller Auditor
General of India) }kjk fd;k tk,xkA dsUnzh; ljdkj o jkT; ljdkj ds [kkrksa dk vads{k.k Hkh dSx }kjk fd;k tkrk
gSA dSx ds vf/kdkj mPpre U;k;ky; ds U;k;k/kh'k ds cjkcj le>s tkrs gSAa mldk ifjJkfed o vU; lqfo/kk,a lln
}kjk fo'ks"k vf/kfu;e ds vk/kkj ij fu/kkZfjr dh xbZ gSA tSls dSx dk dqy ifjJkfed mPpre U;k;ky; ds U;k;k/kh'k ds
cjkcj fd;k x;k gSA dSx dk dk;Zdky 6 o"kZ gksrk gS o vf/kdre vk;q 65 o"kZ dh gksrh gSA
dSx dks mlds in ls rHkh gVk;k tk ldrk gS tc og vdq'ky gks tkrk gS ;k fdlh O;fDr ls nqO;Zogkj djsA nksuksa gh
ifjfLFkfr;ksa esa laln ds nksuksa lnuksa ds nks frgkbZ lnL;ksa }kjk dSx ds fojks/k esa er fn;k tk, rks gh dSx dks gVk;k
tkrk gSA
lafo/kku ds vuqPNsn 150 ds vuqlkj dSx dks ;g vf/kdkj gS fd og jk"Vªifr dks ;g ijke'kZ ns fd ljdkjh foHkkxksa]
ea=ky;ksa] miØeksa esa fdl izdkj dh ys[kk iqLrdsa j[kh tk;sAa
vuqPNsn 151 ds vuqlkj dSx dks ;g vf/kdkj fn;k x;k gS fd og ljdkjh dk;kZy;ksa] foHkkxksa o miØeksa dk vads{k.k djs
vkSj dsUnzh; ljdkj ls lacaf/kr dk;kZy;ks]a foHkkxksa o miØeksa dk vads{k.k djs vkSj dsUnzh; ljdkj ls lacaf/kr dk;kZy;ksa]
foHkkxksa o miØeksa dk vads{k.k izfrosnu jk"Vªifr dks izsf"kr djs vkSj jkT; ljdkjksa ls lacfa /kr dk;kZy;kas] miØeksa o
ea=ky;ksa ds vads{k.k ds mijkar viuk vads{k.k izfrosnu jkT;iky dks izsf"kr djsA
dSx ds drZO; &
1- dsUnz o jkT;ksa ds [kkrksa dk ladyu o izLrqfr
2- vads{k.k ls lacaf/kr lkekU; izko/kku
3- vuqnkuksa ls _.kksa dk vads{k.k
4- ljdkj dh izkfIr;ksa dk vads{k.k
5- LVkslZ ,oa LVkWd [kkrksa dk vads{k.k
6- ljdkjh dEifu;ksa o fuxeksa dk vads{k.k
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