cÖvc¨ †bvU msµvšÍ wnmveiÿY

cÖvc¨ †bvU:
cÖvc¨ †bvU n‡”Q A½xKvicÎ ev cÖwZÁvcÎ †hLv‡b FYMÖnxZv KZ…K GKwU wbw`©ó As‡Ki UvKv Pvwnev gvÎ A_ev GKwU wbw`©ó mgq AšÍi cÖ`v‡bi wbðqZv
cÖ`vb Kiv nq| G FY bM‡` A_ev cY¨ ev †mevi wecix‡Z cÖ`vb Kiv n‡q _v‡K| †h e¨w³ cÖwZkÖæwZ cÖ`vb K‡i wZwb cÖwZkªywZKvix Ges hv‡K cÖwZkªywZ
†`Iqv nq wZwb cÖvcK wn‡m‡e cwiwPZ|

cÖvc¨ †bv‡Ui †gqv`c~wZ© w`em:

GKwU †bv‡Ui †gqv`Kvj gvm ev w`‡bi k‡Z© cÖKvwkZ nq|
 GKwU †bv‡Ui †gqv`Kvj hLb gv‡mi k‡Z© cÖKvwkZ nq †m‡ÿ‡Î †bv‡Ui †gqv`c~wZ©i ZvwiL †bvU Bm¨yi ZvwiL n‡Z gvm MYYv K‡i wbY©q Kiv
nq| D`vniY¯^iyc GKwU 4 gvm †gqvw` †bvU 1 Rvbyqvwi Zvwi‡L Bm¨ Kiv n‡j Gi †gqv`c~wZi ZvwiL n‡e 1 †g|
D`vniY: 2012, GwcÖj: 5 - cvIbv eve` ZvwR‡bi KvQ †_‡K 50,000 UvKvi 2 gvm †gqv`x †bvU cvIqv †Mj| †gqv`c~wZ© w`em wbY©q Ki|
we‡ji †gqv`c~wZ© w`em wbY©q :
w`b gvm eQi
‡bvU cÖ¯‘‡Zi ZvwiL 5 4 2012
‡gqv` - 2 -
†gqv`c~wZ© w`em 5 6 2012
myZvis †gqv`c~wZ©i ZvwiL 5 Ryb 2012
 hLb †bv‡Ui †gqv`c~wZ©i ZvwiL wbw`©ó w`‡bi wfwˇZ cÖKvk cvB †m‡ÿ‡Î cÖK…Z w`b MYYv K‡i †bv‡Ui †gqv`c~wZi ZvwiL wba©viY Ki‡Z nq|
MYYv Kivi mgq †bvU Bm¨yi ZvwiL ev` w`‡Z nq Ges †gqv`c~wZi ZvwiL AšÍ©fy³ Ki‡Z nq|
D`vniY: 2012, AvM÷ -13 : Kexi †Kvs Gi Kv‡Q cvIbvi wb®úwˇZ 6,000 UvKvi 60 w`b †gqv`x 12% †bvU cvIqv †Mj| Kexi †Kvs
Gi †bv‡Ui †gqv`c~wZ©i w`em wbY©q Ki|
Kexi †Kvs Gi †bv‡Ui †gqv`c~wZ©i w`em:
‡bv‡Ui †gqv` 60 w`b
AvM÷ 13 †_‡K 31 18 w`b
‡m‡Þ¤^i 30 w`b
48 w`b
A‡±vei 12 w`b
60 w`b
myZivs †gqv`c~wZ©i w`em Ñ A‡±vei 12, 2012|

cÖvc¨ †bv‡Ui my` wbaviY

my` enbKvix †bv‡Ui my` wbY©‡qi g~j m~Î : we‡ji bvwgK g~j¨ × evwl©K my‡`i nvi × mgq
D`vniY:
‡bv‡Ui kZ© my` wbY©q
10% my‡` 2,000 UvKvi †bvU ; †gqv` 1 eQi 2,000×10%=200 UvKv
10% my‡` 2,000 UvKvi †bvU ; †gqv` 4 gvm 2,000×10%× 4/12=66.67 UvKv
10% my‡` 2,000 UvKvi †bvU ; †gqv` 60 w`b 2,000×10%× 60/360=33.33 UvKv

cÖvc¨ †bvU wnmve fz³ Ki‡Z †h mg¯’ `vwLjvi cÖ‡qvRb

1| hLb cÖvc¨ wnmv‡ei Kv‡Q †_‡K cÖvc¨ †bvU cvIqv hvq-
cÖvc¨ ‡bvU wnmve ‡WewU ***
cÖvc¨ wnmve †µwWU ***
2| †gqv` c~wZ©‡Z my`mn †bv‡Ui UvKv cvIqv †M‡j:
K) hw` GK wnmveKv‡ji g‡a¨ †bv‡Ui †gqv`c~wZ‡Z UvKv cvIqv hvq-
bM`vb wnmve †WweU ***
cÖvc¨ †bvU wnmve †µwWU ***
my` Avq wnmve †µwWU ***
L) hw` GK wnmve Kv‡j †bvU ˆZwi nq Ges Ab¨ wnmveKv‡j †bv‡Ui †gqv` c~wZ© nq-
 wnmveKvj †k‡l cÖvc¨ my` wnmvefz³ Kivi Rb¨-
cÖvc¨ my` wnmve †WweU ***
my` Avq wnmve †µwWU ***
 my` Avq wnmve eÜ Kiv Rb¨-
my` Avq wnmve †WweU ***
Avq mvivsk wnmve †µwWU ***
 †gqv` †k‡l my`mn †bv‡Ui UvKv Av`vq n‡j-
bM`vb †WweU ***
cÖvc¨ †bvU wnmve †µwWU ***
cÖvc¨ my` wnmve †µwWU ***
my` Avq wnmve †µwWU ***
3| cÖvc¨ †bvU cÖZ¨vL¨vZ n‡j-
cÖvc¨ wnmve †WweU ***
cÖvc¨ †bvU wnmve †µwWU ***
4| cÖvc¨ †bvU e¨vs‡K evÆv Kiv n‡j-
e¨vsK †WweU ***
my` LiP (evÆv) †WweU ***
cÖvc¨ †bvU wnmve †µwWU ***
5| e¨vs‡K evÆvK…Z cÖvc¨ †bvU cÖZ¨vL¨vZ n‡j
cÖvc¨ wnmve †WweU ***
e¨vsK wnmve †µwWU ***
6| cÖvc¨ †bvU bevq‡bi Rb¨ :
K. c~‡e©i cÖvc¨ †bvU evwZj Kivi Rb¨
cÖvc¨ wnmve †WweU ***
cÖvc¨ †bvU wnmve †µwWU ***
L. my`mn bZzb ‡bvU cvIqv †M‡j
cÖvc¨ †bvU †WweU ***
cÖvc¨ wnmve †µwWU ***
my` Avq wnmve †µwWU ***
M. †gqv` †k‡l bevqbK…Z cÖvc¨ †bv‡Ui UvKv cvIqv †M‡j
bM`vb †WweU ***
cÖvc¨ †bvU †µwWU ***
mgm¨v I mgvavb
mgm¨v 1 :
wb‡Pi †jb‡`b¸‡jv Avjx †Kvs Gi wnmve eB‡Z wjwce× Ki|
K. Rvbyqvwi 1- Zvwi‡L Avjx 2/10, bxU 30 w`b k‡Z© evÇv †Kvs Gi Kv‡Q av‡i cY¨ weµq Kij 30,000 UvKv|
L. Rvb~hvwi 8- Zvwi‡L evÇv †Kv¤úvwb 5,000 UvKvi cY¨ Avjx †Kvs †K †diZ cvVv‡jv|
M. Rvbyqvwi 10- Zvwi‡L evÇv †Kv¤úvwb Zvi cvIbv cwi‡kva Kij|
mgvavb:
Avjx †Kvs Gi Rv‡e`v `vwLjv
ZvwiL wnmv‡ei wk‡ivbvg L:c„: ‡WweU UvKv †µwWU UvKv
Rvby - 1 cÖvc¨ wnmve (evÇv †Kvs) †WweU 30,000
weµq wnmve †µwWU 30,000
Rvby - 8 weµq †diZ wnmve †WweU 5,000
cÖvc¨ wnmve (evÇv †Kvs) †µwWU 5,000
Rvby -10 bM`vb wnmve †WweU 24,500
evÆv wnmve †WweU 500
cÖvc¨ wnmve (evÇv †Kvs) †µwWU 25,000
mgm¨v 2 :
bIkv` GÛ †Kvs Gi wb¤œwjwLZ Z_¨ewj cÖ`Ë nj:
2012
A‡±vei 1 - g‡bvqv‡ii KvQ †_‡K 30,000 UvKv 6 gvm †gqv`x GKwU †bvU cvIqv †Mj hvi my‡`i nvi 12%|
wW‡m: 31- g‡bvqv‡ii †bv‡Ui my` cªvc¨ nj|
Ó 31- my` Avq wnmve eÜ Kiv nj|
‡gqv` †k‡l g‡bvqv‡ii †bvU eve` Avmj I my` cvIqv †Mj |
K. cÖvc¨ †bv‡Ui †gqv`c~wZ© w`em wbY©q Ki|
L. cÖvc¨ †bv‡Ui †gvU my` Ges2012 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨ my‡`i cwigvY wbY©q Ki| Ges cÖvc¨ †bv‡Ui †gqv`c~wZ© g~j¨ wbYq Ki|
M. DcwiD³ †jb‡`b¸‡jv Rv‡e`vq wjwce× Ki|
mgvavb:
K| cÖvc¨ †bv‡Ui †gqv` c~wZ© w`em wbY©q:
w`b gvm eQi
‡bvU cÖ¯‘‡Zi ZvwiL 01 10 2012
‡gqv` - 06 -
1 04 2013
myZvis †gqv`c~wZ w`em 1 GwcÖj 2013|
L| 2012 mv‡ji 31 wW‡m¤^i ch©šÍ cÖvc¨ †bv‡Ui cÖvc¨ my‡`i cwigvY Ges †bv‡Ui †gqv` c~wZ© g~j¨ wbY©q:
1| †bv‡Ui my` wbY©q:
‡gvU my` = †bv‡Ui bvwgK g~j¨ × my‡`i nvi × †gqv` /12)
6
= 30,000 × 12%× = 1,800 UvKv |
12
1800
2| 2012 mv‡ji 31 wW‡m¤^i ch©šÍ cÖvc¨ my` = 6
× 3= 900 UvKv|
3| †bv‡Ui †gqv` c~wZ© g~j¨ wbY©q :
UvKv
we‡ji bvwgK g~j¨ 30,000
†hvM Ñ †gvU my` 1,800
‡bv‡Ui †gqv`c~wZ g~j¨ 31,800
M| bIkv` GÛ †Kvs Gi wnmve eB‡Z -
Rv‡e`v `vwLjv
ZvwiL wnmv‡ei bvg Lt c„t †WweU UvKv ‡µwWU UvKv
2012 30,000
A‡±v: 1 12% cÖvc¨ †bvU wnmve †WweU 30,000
cÖvc¨ wnmve Ñ g‡bvqvi †µwWU
(g‡bvqv‡ii KvQ †_‡K cÖvß ‡bvU wnmvefz³ nj)
wW‡m: 31 cÖvc¨ my` wnmve †WweU 900
my` Avq wnmve †µwWU
(cÖvc¨ my` wnmvefz³ nj) 900
wW‡m: 31 my` Avq wnmve †WweU 900
Avq mvivsk wnmve †µwWU 900
(my` Avq wnmve eÜ Kiv nj)
2013 bM`vb wnmve †WweU 31,800
GwcÖj -1 12% cÖvc¨ †bvU wnmve †µwWU 30,000
cÖvc¨ my` wnmve †µwWU 900
my` Avq wnmve †µwWU 900
(‡gqv` †k‡l cÖvc¨ †bvU my` mn Av`vq nj)

mgm¨v 3 :
iweb GÛ †Kvs Gi cÖvc¨ wej msµvšÍ †jb‡`b wb¤œiæc:
2014
RyjvB 1 60 w`b †gqv`x 50,000 UvKvi cÖvc¨ wej db GÛ †Kvs Gi wbKU n‡Z cvIqv †Mj|
Ó 16 db GÛ †Kvs Gi wbKU †_‡K cÖvß wejwU 15% evÆvq DËiv e¨vsK n‡Z evÆv Kiv nj|
AvM÷ 1 wnDR GÛ †Kvs Gi wbKU †_‡K 60 w`b †gqvw` 16% my‡`i 30,000 UvKvi wej cvIqv †Mj|
Ó 31 wnDR GÛ †Kvs Gi wejwU 25% evÆvq e¨vsK †_‡K fv½v‡bv n‡jv |
K. wnDR GÛ †Kvs Gi my` Li‡Pi cwigvY wbY©q K‡iv|
L. iweb GÛ †Kvs Gi wnmve eB‡q cÖ‡qvRbxq Rv‡e`v wjLb †`LvI|
M. cÖvc¨ wej wnmve ˆZwi Ki|
K) wnDR GÛ †Kvs Gi my` Li‡Pi cwigvY wbY©q:
60
wnDR GÛ †Kvs Gi my` LiP = we‡ji bvwgK g~j¨ × my‡`i nvi × ‡gqv`/360 = 30,000 × 16% × 360 = 800 UvKv|
L) iweb GÛ †Kvs Gi-
mvaviY Rv‡e`v
ZvwiL wnmv‡ei bvg L:c„: ‡WweU UvKv †µwWU UvKv
2014 cÖvc¨ wej wnmve ‡WweU 50,000
RyjvB-1 cÖvc¨ wnmve Ñdb GÛ †Kvs †µwWU 50,000
(db GÛ †Kvs Gi KvQ †_‡K cvIqv †Mj|
Ó -16 e¨vsK wnmve †WweU 49,062.50
evÆv LiP wnmve ‡WweU (50000 × 15%×45/360) 937.50
cÖvc¨ wej wnmve †µwWU 50,000
(cÖvc¨ wejwU e¨vsK n‡Z evÆv Kiv nj)
AvM÷- cÖvc¨ wej wnmve †WweU 30,000
1 cÖvc¨ wnmve - wnDR GÛ ‡Kvs †µwWU 30,000
(wnDR GÛ †Kvs Gi KvQ †_‡K cÖvc¨ wej cvIqv †Mj )
Ó -31 e¨vsK wnmve †WweU 30,158.33
16% cÖvc¨ wej †µwWU 30,000
my` Avq wnmve †µwWU (800-641.67) 158.33
(cÖvc¨ ‡bvUwU 25% nv‡i e¨vsK n‡Z evÆv Kiv nj)

M) cÖvc¨ wej wnmve

ZvwiL wnmv‡ei bvg Rvt c„t UvKv ZvwiL wnmv‡ei bvg Rvt c„t UvKv
2014 2014
RyjvB-1 cÖvc¨ wnt Ñ db GÛ †Kvs 50,000 RyjvB -16 e¨vsK wnmve 49,062.50
RyjvB-1 cÖvc¨ wnt Ñ wnDR GÛ †Kvs 30,000 RyjvB -31 my` LiP 937.50
e¨vsK wnmve 30,000
80,000 80,000
mgm¨v 4 :
mv`gvY G›Uvi cÖvBR Gi wnmve eB n‡Z wb¤œvwjwLZ Z_¨¸‡jv cÖ`Ë n‡jv:
2016 Rvby. 15: wg: †mŠg¨ Gi KvQ †_‡K 90,000 UvKvi 90 w`b †gqv`x GKwU 12% ¯^xK…Z †bvU cvIqv †Mj|
‡deªæqvwi 4: †bvUwU e¨vsK n‡Z 16% nv‡i evÆv Kiv n‡jv, †gqv` †k‡l cÖvc¨ †bvUwU cÖZ¨vL¨vZ n‡j hvi Rb¨ †bvwUs PvR© avh© Kiv n‡jv 500 UvKv|
K. †bv‡Ui †gqv`c~wZ© ZvwiL wbY©q Ki|
L. †bv‡Ui my`, †gqv`c~wZ© g~j¨, bxU my` LiP ev Avq, evÆvK…Z g~j¨ I cÖZ¨vLvb cieZ©x g~j¨ wbY©q K‡iv|
M. Rv‡e`v `vwLjv `vI I cÖvc¨ wnmve cÖ¯‘Z K‡iv|

K. †gqv` c~wZ©i ZvwiL wbY©q :

weeiY w`b msL¨v
‡bv‡Ui †gvU †gqv` 90 w`b
Rvbyqvwi gv‡m Aewkó (31-15) 16 w`b
†d«eªæqvwi gv‡m Aewkó (Awael©) 29 w`b
gvP© gv‡m †gvU 31
GwcÖj gv‡m Aewkó 76 w`b
+14 w`b
90 w`b
‡gqv` c~wZ©i ZvwiL 14 GwcÖj 2016 mvj|
L.
µt bs weeiY MYbv UvKvi cwigvY
1 ‡bv‡Ui my` 12 90 2,700
90,000 × 100
× 360
2 ‡gqv`c~wZ© g~j¨ Avmj + my` (90,000+2,700) 92,700
3 my` wbU LiP †bv‡Ui evÆv Ñ †bv‡Ui my` (2,884 - 2,700) 184
4 evÆvK…Z g~j¨ (92,700-2,884) ev, (90,000-184) 89,816
5 cÖZ¨vL¨vb g~j¨ (92,700+500) 93,200
16 70
Lmov :1| †bv‡Ui evÆv = 92,700 × 100 × 360 = 2,884 UvKv|
M| mv`gvb G›UvicÖvBR Gi Rv‡e`v `vwLjv
ZvwiL wnmv‡ei wk‡ivbvg L:c„: ‡WweU UvKv †µwWU UvKv
2016 12% cÖvc¨ †bvU wnmve †WweU 90,000
Rvby 15 cÖvc¨ wnmve †mŠg¨ †µwWU 90,000
(¯^xK…Z †bvU cvIqv †Mj)
‡deªæqvwi 4 e¨vsK wnmve †WweU 89,816
my` LiP wnmve ‡WweU 184
12% cÖvc¨ †bvU wnmve †µwWU 90,000
(‡bvU evÆv Kiv nj I bxU my` mgš^q Kiv n‡jv)
GwcÖj -14 cÖvc¨ wnmve †mŠg¨ †WweU 93,200
e¨vsK wnmve †µwWU 93,200
(‡bvU cÖZ¨vL¨vZ nj I †`bv`v‡ii Dci †bvwUs PvR© avh© Kiv n‡jv|)

mgm¨v 5 :
wb¤œwjwLZ †jb‡`b ¸‡jv dLiæj †UªWvm© Gi wnmve eB n‡Z †qv n‡q‡|
2013
gvP© -1 cÖvc¨ wnmve ivweŸ Gi wbKU cvIbv 25,000 UvKvi Rb¨ 180 w`b †gqv`x 10% cÖvc¨ †bv‡U ¯^xK…wZ cvIqv †Mj|
GwcÖj -1 ivweŸ Gi wbU †_‡K cÖvß cÖvc¨ †bvU 12% nv‡i e¨vs‡K evÆv Kiv nj|
AvM÷ - 28 †gqv` †k‡l cÖvc¨ †bvU cÖZ¨vLvZ ni Ges e¨vsK 250 UvKv †bvwUs LiP cwi‡kva Kij|
‡m‡Þ: -27 †bv‡Ui †gvU g~‡j¨i Dci 15% nv‡i 30 w`‡bi my` mn Av`vq nj|
K. cÖvc¨ †bvUwUi †gqv` c~wZ©i w`em wbY©q Ki|
L. wbU my` LiP / Avq wbY©q Ki Ges cÖZ¨vL¨vZ †bv‡Ui †gvU gy‡j¨i Dci my` wbY©q Ki|
M. DcwiD³ †jb‡`b¸wji Rv‡e`v ‡`LvI|
K| ‡bv‡Ui †gqv` c~wZ©i w`em wbY©q:
‡bv‡Ui †gqv` = 180 w`b
gvP© (31-1) = 30 w`b
GwcÖj = 30 w`b
‡g = 31 w`b
Ryb = 30 w`b
RyjvB = 31 w`b
AvM÷ = 28 w`b
= 180 w`b
A_©vr †gqv` c~wZ©i w`em 28 AvM÷ , 2013 |
L| wbU my` LiP / my` Avq wbY©q :
‡bv‡Ui AwfwnZ g~j¨ = 25,000
180
‡hvM : my` 25,000 × 10%× 360
= 1,250 UvKv |
‡gqv` c~wZ©i g~j¨ 26,250
‡bv‡Ui evÆvi †gqv` Kvj = (180 w`b Ñ 31 w`b ) = 149 w`b |
149
evÆv/ my` LiP = 26,250 × 12%× = 1,304 UvKv|
360
wbU my` LiP = 1,304 Ñ 1,250 = 54 UvKv|
cÖZ¨vL¨vZ †bv‡Ui my` wbY©q:
cÖZ¨vL¨vZ †bv‡Ui gyj¨ = 26,250 + 250 = 26,500 UvKv|
30
my` = 26,500 × 15%× 360
= 331.50 UvKv (cÖvq)
M| dLiæj †UªWvm© Gi Rv‡e`v
ZvwiL wnmv‡ei bvg I e¨vL¨v Lt c„t †WweU UvKv ‡µwWU UvKv
2013 10% cÖvc¨ †bvU wnmve †WweU 25,000
gvP© - 1 cÖvc¨ wnmve Ñ ivweŸ †µwWU 25,000
(ivweŸi wbKU n‡Z cÖvc¨ †bv‡U ¯^xK…wZ cvIqv †Mj )
GwcÖj - 1 bM`vb wnmve †WweU 24,946
my` LiP wnmve †WweU 54
10% cÖvc¨ ‡bvU wnmve †µwWU 25,000
(cÖvc¨ †bvU evÆv Kiv nj Ges wbU my` Li‡P mgš^q Kiv nj)
AvM÷ 28 e¨vsK cÖvc¨ wnmve Ñ ivweŸ †WweU 26,500
e¨vsK wnmve †µwWU 26,500
(‡bvwUs LiP mn evÆvK…Z †bvU cÖZ¨vLvb nj)
‡m‡Þ¤^i 27 bM`vb wnmve †WweU 26,831.50
cÖvc¨ wnmve Ñ ivweŸ †µwWU 26,500
my` Avq wnmve ‡µwWU 331.50
(ivweŸi wbKU †gvU cvIbv my`mn Av`vq nj)

mgm¨v 6 :
bvwmi †UªWv‡m©i wb¤œwjwLZ †jb‡`b¸‡jv n‡q‡Q:
2012
AvM÷ 13 Kexi †Kvs Gi Kv‡Q cvIbvi wb®úwˇZ 6,000 UvKvi 60 w`b †gqv`x 12% †bvU cvIqv †Mj|
Ó 25 Kexi †Kvs Gi †bvU e¨vsK n‡Z 14% nv‡i evÆv Kiv nj|
A‡±v: 12 Kexi Gi †bvU cÖZ¨vL¨vZ nj | G †cÖwÿ‡Z e¨vsK 15 UvKv cÖwZev`KiY wd cÖ`vb Kij|
b‡f: 11 cÖZ¨vL¨vZ †bv‡Ui †gqv` c~wZ©i g~j¨, cÖwZev`KiY wd Ges Df‡qi Dci 12% nv‡i 30 w`‡bi my`mn cvIqv ‡Mj|
K. Kexi †Kvs Gi †bv‡Ui †gqv`c~wZi w`em wbY©q Ki|
L. evÆv ev wbU my` Avq wbY©q Ki| Ges cÖZ¨vL¨vZ we‡ji my` wbY©q Ki|
M. DcwiD³ †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI|
mgvavb :
K. Kexi †Kvs Gi †bv‡Ui †gqv`c~wZ©i w`em wbY©q:
‡bv‡Ui †gqv` 60 w`b
AvM÷ (13 †_‡K 31) 18 w`b
‡m‡Þ¤^i 30 w`b
48 w`b
A‡±vei 12 w`b
60 w`b
myZivs †gqv`c~wZ©i w`em Ñ A‡±vei 12, 2012|
L. evÆv ev wbU my` Avq wbY©q Ges cÖZ¨vL¨vZ †bv‡Ui my` wbY©q :
evÆv ev wbU my` wbY©q: UvKv
‡bv‡Ui bvwgK gyj¨ 6,000
60
my` (6,000 × 12%× 360 ) 120
†bv‡Ui ‡gqv` c~wZ© gyj¨ 6,120
‡bv‡Ui evÆvi †gqv`Kvj = 60Ñ 12 = 48 w`b |
48
evÆv = 6,120 × 14%× = 114.24
360
myZivs wbU my` Avq = my` Avq Ñ evÆv = 120 Ñ 114.24 = 5.76
cÖZ¨vL¨vZ †bvU eve` cvIbvi my` wbY©q :
cÖZ¨vL¨vZ †bv‡Ui †gqv` c~wZ©i g~j¨ 6,120
‡hvM Ñ cÖwZev`KiY wd 15
cÖZ¨vL¨vZ †bvU eve` cvIbv 6,135
𝟑𝟎
my` = 6,135 × 12%× 𝟑𝟔𝟎
= 61 UvKv |
M| bvwmi †UªWvm© Gi-
 Rv‡e`v `vwLjv
ZvwiL wnmv‡ei bvg I e¨vL¨v Lt c„t †WweU UvKv ‡µwWU UvKv
2012 12% cÖvc¨ †bvU wnmve †WweU 6,000
AvM÷ -13 cÖvc¨ wnmve Ñ Kexi †Kvs †µwWU 6,000
(Kexi †Kvs n‡Z cÖvß cÖvc¨ †bvU wnmvefz³ nj)
AvM÷ 25 e¨vsK wnmve ‡WweU 6005.76
12% cÖvc¨ ‡bvU wnmve †µwWU 6,000
my` Avq wnmve †µwWU 5.76
(e¨vsK cÖvc¨ †bvU evÆvKiY wnmvefz³ nj Ges my‡`i mv‡_ evÆvi
mgš^q Kiv nj|)
A‡±v: 12 cÖvc¨ wnmve Ñ Kexi †Kvs †WweU 6,135
e¨vsK wnmve †µwWU 6,135
( cÖZ¨vL¨vZ †bvU wnmvefz³ nj)
b‡f¤^i 11 bM`vb wnmve †WweU 6,196
cÖvc¨ wnmve Ñ Kwei †Kvs †µwWU 6,135
my` Avq wnmve ‡µwWU 61
(Kwei †Kvs wbKU †gvU cvIbv my`mn Av`vq nj)
mgm¨v 7 : wg: nvwee Gi wb¤œwjwLZ †jb‡`b¸‡jv cÖ`Ë nj:
2012
GwcÖj 1 ZvwR‡bi Kv‡Q av‡i cY¨ weµq 50,000 UvKv |
Ó 5 cvIbv eve` ZvwR‡bi KvQ †_‡K 50,000 UvKvi 2 gvm †gqv`x †bvU cvIqv †Mj|
‡gqv` c~wZ©‡Z c~‡e©i wejwUi cwie‡Z© bM` 10,000 UvKv Ges 12% my`mn 2 gvm †gqv`x bZzb GKwU †bvU MÖnY Ki‡Z wg: nvwee‡K Aby‡iva K‡i| wg:
nvwee G‡Z m¤§Z nq| †gqv` †k‡l bevqbK…Z †bvU h_vh_fv‡e Av`vq nj|
K. `ywU we‡j †gqv`c~wZ w`em wbY©q Ki|
L. av‡i weµq cÖ_g we‡ji ¯^xK…wZ Ges †gqv` †k‡l bevq‡bi Rb¨ wej evwZ‡ji Rv‡e`v †`LvI|
M. bevqbK…Z we‡ji UvKvi cwigvY wbY©q Ki| Ges bM` I bevqbK…Z wej cÖvwß I †gqv` †k‡l Av`v‡qi Rv‡e`v `vwLjv †`LvI|
mgvavb:
K. `ywU we‡ji †gqv`c~wZ© w`em wbY©q :
cÖ_g †bvU bevqbK…Z †bvU
‡bvU cÖ¯‘‡Zi w`b gvm eQi w`b gvm eQi
ZvwiL 5 4 2012 5 6 2012
‡gqv` - 2 - - 2 -
5 6 2012 5 8 2012
myZvis, †gqv`c~wZ©i ZvwiL 5 Ryb 2012 myZvis †gqv`c~wZ©i ZvwiL 5 AvM÷ 2012
L. wg: nvwee Gi wnmve eB‡Z-
Rv‡e`v `vwLjv
ZvwiL wnmv‡ei bvg I e¨vL¨v Lt c„t ‡WweU UvKv †µwWU UvKv
2012 cÖvc¨ wnmve Ñ ZvwRb †WweU 50,000
GwcÖj-1 weµq wnmve †µwWU 50,000
(ZvwR‡bi Kv‡Q av‡i weµq wnmvefz³ nj|)
Ó-5 cÖvc¨ †bvU wnmve †WweU 50,000
cÖvc¨ wnmve Ñ ZvwRb †µwWU 50,000
(ZvwR‡bi KvQ †_‡K 2 gvm †gqv`x †bvU cvIqv †Mj )
Ryb - 5 cÖvc¨ wnmve Ñ ZvwRb †WweU 50,000
cÖvc¨ ‡bvU wnmve †µwWU 50,000
(bevq‡bi Rb¨ c~‡e©i wej evwZj Kiv nj)
M| bevqbK…Z †bv‡Ui UvKvi cwigvY wbYq Ki:
cyivZb †bvU eve` cvIbv 50,000
ev`ÑbM` cÖvwß 10,000
40,000
2
‡hvM Ñ my` (40,000 × 12%× 12 ) 800
bevqbK…Z †bv‡Ui gyj¨ 40,800
wg: wnvwee Gi wnmve eB‡Z Rv‡e`v `vwLjv
ZvwiL wnmv‡ei bvg Lt c„t †WweU UvKv ‡µwWU UvKv
2012 bM`vb wnmve †WweU 10,000
Ryb - 5 cÖvc¨ wnmve Ñ ZvwRb †µwWU 10,000
(ZvwR‡bi KvQ †_‡K cÖvß bM` UvKv wnmvefz³ nj)
Ó-5 cÖvc¨ †bvU wnmve †WweU 40,800
cÖvc¨ wnmve Ñ ZvwRb †µwWU 40,000
my` Avq wnmve †µwWU 800
( ZvwR‡bi KvQ †_‡K bevqbK…Z cvIqv †Mj )
AvM÷- 5 bM`vb wnmve †WweU 40,800
cÖvc¨ ‡bvU wnmve †µwWU 40,800
(‡gqv` †k‡l †bv‡Ui UvKv Av`vq nj)