NCERT Hindi Class 11 Accountancy Part 1

ISBN 81-7450-557-1
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1.1
1.2
1.3
1.4
1.5

2.1 (GAAP)
2.2
2.3
2.4
2.5
1
3.1
3.2
3.3
3.4 P
3.5
3.6
2
4.1
4.2 P
4.3 P
iii
1
2
6
11
13
15
23
24
25
35
35
36
43
43
47
50
58
68
71
97
98
126
129
( x)

4.5
4.6
4.7

131

5.1

5.2

165
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6.1
6.2
6.3
6.4
6.5
6.6
198

7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9
7.10
7.11
7.12
7.13
246

8.1
8.2
302
4.4
133
140
142
166
172
198
199
202
207
210
210
246
250
250
252
252
255
259
261
271
283
286
289
293
303
306
( xi )

8.4
8.5
8.6
8.7
8.8
8.9
8.10
8.11
8.11
8.3
308
308
309
309
309
317
323
325
338
342-356

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1.3
1.3.1
1.3.2
12
6,00,000
60,000
5,40,000
5,40,000
60,000
1.3.3
1.3.4
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13
1.4
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14
1.
25,00,000
2005
1,00,000
2000
1998
2003
20,000
10,000
5.
20,000
4.
5,000
3.
2.
15
1.5.1
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25
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2005
1.5.6
31
1.5.5
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1.5.4
1.5.7
17
1.5.8
1.5.10
1.5.12
1.5.11
1.5.9
18
1.5.13
1.5.14
1.5.15
1.5.16
1.5.17
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1.5.18
19
1.5.19
2.
3.
4.
5.
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5,000
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45,000
30,000
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5,00,000
1,00,000
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1,00,000
40,000
20
6.
7.
8.
9.
10.
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"
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"
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"
"
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"
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6.
5.
4.
3.
2.
1.
21
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
1.
2.
3.
4.
5.
6.
7.
8.
9.
"
"
"
"
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15.
"
14.
13.
12.
22
1.
1.
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4.
5.
2. 1,00,000
3. 2,00,000
4.
1,50,000
7. 30,000
8.
1,00,000
9. 35,000
5. 5,000
"
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3.
2.
5,00,000
6. 5,000
10.
1.
3.
2.
24
(ICAI)
2.1
GAAP
(GAAP)
25
2.2
2.2.1
26
2.2.2
20
30
30
33
1995
2005

100
59
15
10
2.2.3
27
50,000
2.2.4
50,000
10,000
1956
28
2.2.5
50
1.
25,000
- 1
sr
2.5
15,000
10,000
2005
50,50,000
2.
30,00,000
50,00,000
10,00,000
50,00,000
50,00,000
2.2.6
4.
3.
29
30
2.2.7
ii
2005
2-3
2005
2005
2005
2006
2005
2005
2.2.8
31
2.2.9
32
2.2.10
2.2.11
1956
2.2.12
33
34
2.2.13
5.
3.
4.
2.
1.
2.3
35
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2.4

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(i)
(ii)
2005
2006
s
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2006
2006
2006
2006
36
2.5.
1,977
GAAP
(ASB)
(ASB)
(ICAI)
(ASB)
ICAI
37
GAAP
!
!
2.
!
!
!
!
!
!
1.
38
3.
4.
5.
9.
8.
7.
6.
10.
12.
11.
13.
1.
2.
3.
4.
q
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q
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q
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18.
17.
16.
15.
14.
39
40
5.
(i)
(ii)
(iii)
(v)
2.
4.
3.
1.
(vii)
(vi)
(iv)
5.
1.
20
15
1.
1.
3.
5.
2.
3.
2.
4.
4.
(2)
70,000
(1)
2.
41
42
1
2
3
4
5
6
7
8
9
10
11
12
13
14
14
14
14
14
14
20
21
22
23
24
28
26
27
28
29
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(ii)
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44
3.1
3.1.1
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3.2
3.1
3.1
45
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3.3
3.2:
46
!
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!
!
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3.3
3.2
(A)
= (L)
(A)
5,00,000
5,00,000
(L)
(C)
(C)
(C) =
(L) =
(A)
47
5,00,000
48
2005
5,00,000
5,00,000
5,00,000
5,00,000
5,00,000
A=L+C
1.
2.
3.
4,80,000
4,80,000
60,000
1,25,000
1,25,000
10,000
1,25,000
1,15,000
10,000
10,000
60,000
4,80,000
35,000
30,000
(25,000)
60,000
60,000
1,25,000
1,25,000
4,20,000
10,000
4,20,000
10,000
35,000
5.
55,000
55,000
6,80,000
10,000
55,000
6,70,000
1,15,000
6,15,000
1,70,000
55,000
1,70,000
1,15,000
1,15,000
4.
1,25,000
1,25,000
60,000
4,20,000
(10,000)
10,000
.......
5,00,000
3.
60,000
60,000
(60,000)
4,20,000
.......
20,000
5,10,000
10,000
5,00,000
5,00,000
.......
5,00,,000
2.
.......
5,00,000
.......
5,00,000
4,80,000
4,80,000
6,80,000
10,000
55,000
6,70,000
1,15,000
6,15,000
.......
5,00,000
.......
5,00,000
5,00,000
(4,80,000)
20,000
1.
5,00,000
.......
5,00,000
5,00,000
1
49
50
4.
55,000
55,000
55,000
5. 25,000
10,000
35,000
35,000
25,000
10,000
5,10,000
4,20,000
35,000
30,000
60,000
1,25,000
6,80,000
6,80,000
=
=
6,80,000
3.3
t
t
1,70,000
2005
r s
+
+
1,70,000
5,10,000
Cr.
Dr.
51
3.3.1
(2)
(1)
(1)
(2)
(3)
(4)
(5)
(i)
(ii)
(ii)
(iii)
(i)
52
(1) 5,00,000
(1) 5,00,000
2. 4,80,000
(1) 5,00,000
49
5,00,000
1.
47
(2) 4,80,000 (2) 4,80,000
3.
60,000
60,000

53
(3) 60,000
1,25,000
10,000
(2) 4,80,000
(3) 60,000
4.
10,000
1,25,000
1,15,000
(2) 4,80,000
(4) 10,000
(1) 5,00,000
10,000

(4) 1,25,000
(4) 1,15,000
5.
55,000
(5) 55,000
55,000
55,000
(5) 55,000
54
6. 25,000

35,000
(6) 25,000
25,000
(6) 35,000
(2) 4,80,000
(4) 10,000
(7)
2,500
(2) 4,80,000
(4) 10,000
(7) 2,5000
(8)
5,000
(9) 35,000
(2) 4,80,000
(9) 35,000
(1) 5,00,000
(8) 5,000
9.
5,000
(1) 5,00,000
(7) 2,500
8.
(6) 35,000
7.
(3) 60,000
55
1.
3.
4.
2.
(2)
(9)
(5)
(4)
(8)
(10)
(6)
9,6
2,10
8,7
5,4
1,6
4,5
7,3
2,9,10
2,10,4
4,6
8,
7,5
1,3,9,
(ii) 15,000
(i) 8,00,000
(iv)
(v)
(vi)
(viii)
(ix)
3,00,000
q
r
1,00,000
75,000
25,000
1,25,000
35,000
60,000
35,000
6,00,000
A = L + C
50,000
(iii)
(x)
(vii)
(3)
(7)
(1)
- 1
56
(1)
50,000
8,50,000
15,000
)+
11,35,000
(3)
(4)
6,00,000
)+
1,85,000 +
11,35,000
2,85,000
2,85,000 + 8,50,000
11,35,000
50,000 + 3,00,000 + 6,00,000

(1,00,000) + 1,00,000
50,000 +3,00,000 +5,00,000 + 1,00,000
11,35,000
+ 8,50,000
+ 6,00,000
50,000 + 3,00,000 + 6,00,000
5,0000 + 3,00,000
2,85,000
8,50,000
2,85,000
2,85,000 + 8,50,000
1,85,000 +
=
=
=
1,00,000
11,35,000
7,85,000 +
(6,00,000)
1,85,000 +
8,00,000 + 50,000
(15,000)
3,00,000
7,85,000 + 50,000 +3,00,000
3,00,000
8,00,000
8,50,000
8,50,000
8,50,000
50,000
8,00,000 +
(2)
2,85,000 + 8,50,000
= 2,85,000 + 8,50,000
= 11,35,000
(5)
57
8,]000
35,000
=
1,15,000
1,85,000+ 50,000 + 3,00,000 +5,00,000 + 1,00,000

(80,000) + 1,15,000
1,05,000 + 1,65,000 + 3,00,000 +5,00,000 + 1,00,000
11,70,000
(6)
= 2,85,000 + 8,50,000
=
35,000
= 3,20,000 + 8,50,000
15,000
= 11,70,000
60,000

=
+
45,000
1,05,000 + 1,65,000 + 3,00,000 + 5,00,000 + 1,00,000

60,000 + (45,000)
1,65,000 + 1,20,000 +3,00,000 +5,00,000 + 1,00,000
3,20,000 + 8,50,000
+ 15,000
= 3,20,000 + 8,65,000
11,85,000
= 11,85,000
1,25,000
80,000
45,000
1,65,000 + 1,20,000 + 3,00,000 + 5,00,000 + 1,00,000

(80,000)
+ 1,25,000
1,65,000 + 40,000 +3,00,000 +5,00,000 + 1,00,000 + 1,25,000
(8)
12,30,000

35,000
= 12,30,000
= 3,20,000 + 8,65,000
=
+ 45,000
= 3,20,000 + 9,10,000
1,65,000 +
40,000 + 3,00,000 + 5,00,000 + 1,00,000 + 1,25,000

(35,000)
1,65,000 + 40,000 + 3,00,000 +4,65,000 + 1,00,000 + 1,25,000
11,95,000
= 3,20,000 + 9,10,000
= (35,000)
= 2,85,000 + 9,10,000
= 11,95,000
58
(9)
(10)
25,000
r s
2,85,000 + 9,10,000
+ (25,000)
50,000 = 2,85,000 + 8,85,000
50,000
25,000
= 11,95,000
40,000 +3,00,000 +5,40,000 + 1,00,000 +
40,000 + 3,00,000 + 5,40,000 + 1,00,000 +
11,95,000
3.4
= 11,95,000
1,65,000 +
(25,000)
1,40,000+
75,000
+ 4,65,000 + 1,00,000 + 1,25,000 = 2,85,000 + 9,10,000

+ 75,000
(75,000)
40,000 + 3,00,000 + 5,40,000 + 1,00,000 +
50,000 = 2,85,000 + 9,10,000
11,95,000
+3,00,000
40,000
1,65,000 +
1,65,000 +
(ii)
(iii)
(iv)
3.4.1
(vi)
(v)
(i)
59
3.5
PPP
Dr.
3.5
60
24
2005
30,000
2005
24
30,000
30,000
2005
20,000
5,000
25,000
25,000
5,000
2005
61
2005
25,000
5,000
20,000
qs
60,000

1,25,000
10,000
60,000
4,80,000
4,80,000
5,00,000
5,00,000
10,000
1,15,000
55,000
55,000
62
2005
1
1
2
2
3
5
8
29
30
30
30
30
30
2,300
2,000
3,000
2,000
35,000
12,000
6,000
16,000
1,200
11,200
1,500
2,000
14,000
20,000
14,000
16,000
24
20
18
SBI
36,000
2,200
14
10
1,50,000
12,55,000
35,000
35,000
Dr.
12,55,000
63
2005
01
03
16,000

14,000

14,000
14,000
14,000
16,000
16,000
16,000
35,000
35,000
10
08
2,200
2,200
05
36,000
36,000
SBI
1,50,000
02
02
1,50,000
01
01
20,000
20,000
64
14
18
2,000
6,000
2,000
6,000
20
1,500
1,500
24
11,200
11,200
29
5,000
5,000
30
1,200
1,200
30
2,300
2,300
30
30
3,000
3,000
2,000
2,000
30
12,000
12,000
3,49,400
3,49,400
(i)
6,00,000
(ii) 4,50,000
(iii)
30,000
(iv)
40,000
(vi)
(viii)
2,500
(x) 30,000
2,30,000
50,000
35,000
2,00,000
45,000
70,000
(ix) 5,500
(v)
(vii)
65
(i)
6,00,000
6,00,000
(ii)
(iii)
4,50,000
30,000
2,00,000
85,000
40,000
45,000
30,000

2.30,000
4,50,000
(v)
(iv)
2,00,000
2,00,000
15,65,000
15,65,000
66
(vi)
(vii)
35,000
35,000
2,500
2,500
(ix)
(x)
5,500
5,500
30,000
30,000
17,08 00017,08,000
(i)
(ii)
1,00,000
40,000
30,000
(iv)
3,000
50,000
(vii)
10,000
(vi)
1,500
(v) 10,000
(viii) 8,000
(iii)
(ix)
15,65,000
70,000
70,000
(viii)
15,65,000
6,27,500
2,30,000
30,000
35,000
2,47,500
85,000
5,500
5,500
5,500
-
6,27,500
-
2,30,000
-
30,000
2,30,000
2,30,000
45,000
45,000
45,000
-
45,000
45,000
45,000
45,000
45,000
5,77,000
6,00,000
600,000
600,000
6,00,000
20,000
6,20,000
(35,000)
5,85,000
(2,500)
5,82,500
(5,500)
5,77,000
-
6,27,500
6,27,500
6,00,000
2,00,000
8,00,000
45,000
8,45,000
(2,00,000)
20,000
20,000
6,65,000
(35,000)
6,30,000
(2,500)
6,27,500
2,00,000
2,00,000
2,00,000
(2,00,000)
-
6,00,000
2,00,000
8,00,000
45,000
8,45,000
(2,00,000)
6,45,000
20,000
6,65,000
(35,000)
6,30,000
(2,500)
6,27,500
2,30,000
2,30,000
2,30,000
2,30,000
2,30,000
6,00,000
6,00,000
--
6,00,000
6,00,000
=
=
6,00,000
6,00,000
1. 6,00,000
6,00,000
2. (4,50,000) 4,50,000
1,50,000 4,50,000
-3. (30,000)
1,20,000 4,50,000
4. (40,000)
- 85,000
80,000 4,50,000 85,000
5.
- (2,00,000)
80,000 2,50,000 85,000
6.
70,000
- (50,000)
1,50,000 2,50,000 35,000
7. (35,000)
1,15,000 2,50,000 35,000
8.
(2,500)
1,15,000 2,47,500 35,000
9.
1,15,000 2,47,500 35,000
10. (30,000)
-
1
67
68
1.
2.
3.
4.
5.
6.
7.
8.
9.
3.5
q
r
3.6
69
3.6
5.
4.
2.
3.5.1
1.
3.
q s
70
1.
-3
2.
3.
2,00,000
8,00,000
30
2,00,000
10,00,000
8,00,000
4.
2,00,000
8,00,000
10,00,000
5.
10,00,000
2,00,000
2,00,000
6.
7.
3.6
2.
3.
rs
34,000
5.
1.
4.
71
72
47
5,00,000
4,80,000
10,000
5,00,000
4,80,000
60,000
60,000
10,000
1,15,000
73
1,15,000
55,000
55,000
35,000
35,000
74
1.
2.
3.
4.
-4
8,000
35,000
1,40,000
18,000
5.
6.
50,000
7.
65,000
70,000
12
12
18
20
22
25
28
30
2,00,000
80,000
30,000
20,000
10,000
15,000
5,000
2005
05
08
30,000
10,000
6,000
75
(i)
2005
05
08
30,000
20,000
5,000
5,000
10,000
10,000
15,000
15,000
30,000
30,000
20,000
30,000
28
25
22
20
80,000
80,000
18
12
12
2,00,000
2,00,000
10,000
10,000
4,00,000
4,00,000
76
30
4,06,000
4,06,000
2005
05
22
15,000
2005
08
25
30,000
30
80,000
2,00,000
6,000
4,00,000
6,000
6,000
(ii)
4,00,000
2005
05
2,00,000
08
28
2005
80,000
12
10,000
18
30,000
5,000
2005
30,000
2005
2005
12
77
2005
25
2005
12
30,000
30,000
2005
12
20,000
2005
18
2005
20
10,000
10,000
10,000
22
15,000
2005
30
2005
20
2005
28
5,000
6,000
78
2005
01
02
10
ICICI
04
12
19
20
26
29
30
31
10,000
3,000
700
32,000
11,500
1,500
1,200
20,000
4,000
10,000
12,000
11,000
25,000
28
22
24
500
1,20,000
40,000
12,000
18
14
16
q
s
2005
01
1,20,000
1,20,000
1,20,000
1,20,000
02
1,20,000
04
16
32,000
32,000
11,500
500
12,000
1,500
1,500
700
700
3,000
3,000
10,000
10,000
24
22
25,000
25,000
20
19
18
500
500
12,000
14
12,000
12
40,000
1,20,000
40,000
10
79
1,200
1,200
2,57,900
2,57,900
80
26
30
4,000
4,000
10,000
10,000
12,000
12,000
31
11,000
11,000
3,14,900
20,000
2,57,900
20,000
29
28
2,57,900
3,14, 900
2005
01
14
1,20,000
30
2005
02
10,000
04
12,000
10
18
24
29
40,000
12,000
500
700
1,200
1,000
2005
01
1,20,000
81
2005
02
40,000
2005
26
20,000
20
11,500
28
4,000
2005
04
19
12,000
32,000
2005
10
2005
12
25,000
2005
14
16
20
10,000
3,000
11,500
500
500
2005
12
30
31
25,000
12,000
11,000
82
2005
16
3,000
2005
18
700
2005
22
26
2005
1,500
19
32,000
20,000
2005
20
500
2005
22
1,500
83
2005
1,200
2005
28
4,000
2005
29
10,000
2005
31
1.
11,000
-5
84
2.
3.
4.
5.
=
=
6.
7.
8.
9.
85
1.
2.
3.
4.
5.
86
1.
3.
4.
1.
10.
9.
8.
7.
6.
5.
2.
2.
3.
4.
1.
7.
6.
2,00,000
q
r
5.
10,000
7,000
20,000
(i)
1,75,000
(iv)
(v)
(vi)
40,000
12,000
7,000
35,000
2,000
2,39,000
26,000
40,000
35,000
2,54,000
50,000
20,000
17,500
10,000
48,500
20,000
= 1,33,000
(ii)
(iii)
(iv)
(v)
(vi)
5,000
(vii)
(viii)
32,500
+ 10,000
1,50,000
40,000
20,000
80,000
38,000
4,500
1,000
= 1,77,500
(i)
20,000
1,000
3,000
1,75,500
= 2,94,000
40,000
(ii)
(iii)
(vii)
(viii)
2,50,000
2,94,000
4.
3.
=
30,000 + 12,000 +
1,60,000 +
= 2,09,000 = 7,000
2,02,000
2,09,000
2.
87
2,000
88
= 72,500
5.
(ii)
1,20,000
5,000
7,000
500
1,22,700
1,000
50,000
36,000
25,000
3,000
5,000
8,000
20,000
30,000
=
2,92,000
= 6,15,000
5,000
6,000
20,000
5,000
2, 00,000
5,00,000
1,00,000
4,500
1,26,200
(x)
15,000
1,000
(xi)
10,000
2,000
(viii)
(ix)
(vii)
= 72,500
2,000
40,000
5,000
(v)
70,500
(ii)
(i)
(vi)
700
(iii)
(iv)
(ii)
2,000
(i)
7.
17,500
(viii)
(vii)
(vi)
(v)
(iv)
(iii)
6.
(i)
5,75,000
1,25,000
+
30,000 +
= 6,15,000
1,92,000
+
5,000
(i)
(ii)
(iii)
(iv)
1,20,000
10,000
50,000
5,000
(v)
(vi)
(vii)
(viii)
(ix)
10,000
20,000
(i)
(x)
(xi)
(xii)
50,000
20,000
35,000
55,000
52,000
60,000
53,000
20,000
59,000
3,000
2,000
13,000
20,000
10,000
50,000
6,000
2,42,000
=
2,000 = 5,77,000
10,000
+ 1,43,000 + 1,90,000
=
3,000
+
(xiv)
(xv)
(xiii)
1,00,000
2,00,000
(ix)
25,000
(vii)
2,30,000
(ii)
(viii)
(iii)
(v)
(vi)
14,000
35,000
=
37,000 + 50,000 +
= 1,32,000 = 1,32,000 )
(ii)
(iii)
(iv)
7,000
(i)
35,000
20,000
9.
8.
89
5,64,000
= 5,77,000
(i)
(ii)
(iii)
(iv)
1,25,000
50,000
7,000
10,000
5674
9,000
90
(v)
(vi)
(vii)
(viii)
= 1,30,200
10,000
9,700
12,000
4,000
78,200
100

(ix)
10.
3,000
33,000
1,30,200
10,000
9,000
)
2005
(i)
(ii)
12
1,50,000
1,50,000
8,00,000
90,000
93,000
19,500
20,000
30
"T"
4,000
30,000
2005
75,000
10,000
5,000
3,000
7,500
"xi"
1
7
(xi) 26,000
11.
30,000
4,00,000
(xiii)
(ix)
"iii"
(x) 7,000
(xii)
(vii)
12,000
(viii)
(vi)
(v)
3,50,000
(iv)
(iii)
12.
18
25
30
2006
1,75,000
1,000
1,500
12
18
20
22
25
29,500
500
27,000
2005
13
16
2,000
22
23
28
40,000
20,000
29
31
1,000
19,500
500
10,000
2,000
16,000
10,000
2,000
15,000
20
5,000
30,000
20,000
10
i)
25
26
1,000
26,700
300
1,00,000
700
10,000
30,000
500
14
2
4
1,00,000
75,000
10
14.
4,000
3
4
13.
91
10,000
1,200
4,500
92
ii)
2,000
iii)
30,000
10
iv)
1,50,000
v)
2,000
60
15.
i)
(ii)
(iii) 70,000
(iv) 1,200
500
2,000
(v)
1,000
(vii)
(viii)
900
3,000
45
(ix)
2,000
(vi)
1
3
5
8
25
5,000
1,000
14,700
7,000
1,500
6,800
200
200
200
15,000
27
29
15,000
26
12,000
5,000
30,000
50,000
22
18
20
30
15
1,50,000
13
10
2005
7.000
16.
3,000
17.
22
80,000
26
28
22,000
11,700
3,000
18
20
22
3,000
1,000
12,000
2,000
40,000
100
30,000
4,000

42,000
30,000
12,000
4,000
200
50,000
20,000
1,000
1,10,000
4,000
7,000
10,000
2005
5,000
2,000
6,000
2005
12,000
300
200
1,65,000
26
30
20
23
25
18
14
16
22,000
30,000
10
2
3
16
29
30
15
23
24
19.
2006
10

1
4
5
18.
93
92,000
94
4
6
8
28
30
31
6
8
14
15
16
18
20
22
24
26
28
29
30
28,000
15,000
4,000
8,000
3,000
20,000
14,000
2,000
3,000
1,000
2,000
30,000
25,000
60,000
30,000
2,50,000
30,000
2,00,000
1.00.000
1.
7,000
3,000
31,500
2,000
20,000
3,000
12
2,000
3,500
2005
3,50,000
3,600
21.
20,000
29
20,000
4,000
40,000
26
60,000
22
19
21
17
14
10
20.
6,000
40,000
6,000
10,000
3.
4.
16.
10,000
5,000
13,000
6,000
3,000
30,000
2,000
15.
10,000
2,000
25.
26.
27.
28.
29.
15,000
14
20.
22.
55,000
8
10.
95
18,000
1,000
8,000
7,000
12,000
30.
31.
4,000
rr
500
1.
1.
2.
r r
3.
4.
2.
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
r
r
96
1.
1.
3.
2.
4.
5.
6.
6.
7.
2.
2.
1.
5.
3.
4.
7.
3.
4.
5.
6.
7.
8.
9.
-2
P P
! P P
P
! P q rs tP PPP
P
rs tP P
! P q rs
! P P
tP PP P
P tP
P
! P P
P
1.
2.
3.
98
4.
5.
4.1.1
4.1
qqs
qqs
4.1
6.
4.1
99
-2
2005
01
04
08
12,000
13
30,000
13,800
16
17
28,000
17,400
20
24
1,100
27
12,500
18,200
30
30
2,500
3,500
30
8,000
6,000
2005
01
04
16
27
30,000
12,000
28,000
13
17
18,200
20
30
30
30
30
23,400
24
01
2005
08
88,200
12,500
2,500
3,500
8,000
1,100
13,800
17,400
6,000
23,400
88,200
100
4.1
s
q
s
s

s
q
s
12,000
s
q

s
q
s
28,000
18,200
2005
16
27
2005
04
s
q
s
s
2005
08
6,000

s
q
s
101
-2
2005
13
13,800
2005
17
17,400
2005
20
1,100
2005
24
12,500
2005
30
2,500
102
2005
30
3,500
2005
30
8,000
4.2
Bearer
Bearer
Pay to
4.3
103
-2
4.4
4.2 :
A/c Payee only
4.3 :
104
only
Bearer
Dishounored
Order cheque
A/c Payee
endorsement
105
-2
4.5
ly
Ind
nk
Sta
te
Ba
A/
No
cP
of
ay
tN
eg
ee
ia,
On
le
ab
oti
.
Co
&
Ne
De
lhi
4.4 :
4.5 :
106
2005
01
01
04
08
13
16
17
20
24
27
30
30
4,500
17,400
1,100
1,500
10,000
2,500
3,500
6,000
5,500
15,000
12,000
42,000
t
P
15,000 42,000 04
6,000
16
27
13
4,500
10,000
17
20
24
27
30
30
30
31,000 46,500
01
08
01
2005
2005
10,100 13,900
12,000
5,500
17,400
1,100
1,500
10,000
2,500
3,500
10,100 13,900
31,000 46,500
107
-2
r P
r P
2005
04
17
12,000
17,400
r P
r P
2005
08
16
6,000
4,500
r P
r P
2005
13
5,500
r P
2005
20
1,100
r P
108
2005
24
1,500
2005
30
2,500
2005
30
4.1.3
3,500
2,000
1,780
109
-2
1.
3.
q
r
q
r
q
r
q
r
q
r
q
r
qr
2,000
q
r
q
r
q
r

q
r
qq
2.
2005
110
2005
02
03
04
98
105
+ 90
85
60
14
13
42
34
25
16
19
87
22
165
24
20
19
36
+ 24
60
45
23
28
15
40
47
40
30
29
195
12
225
40
105
08
10
55
08
06
05
111
-2
302
40
45
47
60
25
85
390
165
225
15
349
24
60
55
195
121
87
34
325
40
42
98
40
105
55
40
105
225
98
195
85
60
42
34
25
165
24
87
60
45
47
40
40
15
1,487
513
2,000
+ 90
105
+ 24
r
r
s
s
qr
36
STD
r
s
513 01
1,487 01
2,000
31
22
23
28
29
30
2,000 01
02
03
04
05
06
08
08
10
12
13
14
16
19
19
20
2005
112
1,487
1,487
1,487
390
302
349
121
325
2,000
2,000
2005
01
2,000
2005
31
513
1,487
1,487
31
2,000
01
01
31
2005
01
513
2,000
113
-2
2005
31
325
2005
31
121
2005
31
349
2005
31
390
2005
31
302
114
4.1.4
2005
01
02
04
05
06
06
q

r
29
30
t
s
07
07
07
10
11
12
14
17
21
24
26
28
29
40,000
16,000
11,700
6,850
14,800
2,740
8,000
1,700
120
6,800
14,100
5,000
1,160
23,000
17,000
2,300
520
4,200
8,250
11,000
15,600
115
-2
2005
01
04
06
11
17
30
40,000
2005
02
11,700
05
14,800
06
14,500
23,000
07
07
15,600
07
10
12
14
21
24
28
29
29
30
30
6,800
5,000
1,160
17,000
2,300
520
4,200
27,960
8,250
11,000
27,960
1,19,600
1,19,600
01
8,000
1,700
120
2,740
6,850
16,000
2005
01
03
08
15,000
10,000
4,200
22,000
750
116
09
09
10
14
16
20
25
25
28
31
31
31
31
28
6,000
14,500
10,700
6,850
150
1,800
350
4,500
4,500
4,000
3,000
2,300
15,000
21,000
700
r
r
24
23
220
2005
08
09
16
20
23
25
28
31
2005
01
15,000
6,850
14
16
4,500
10
10,700
15,000
09
09
C 14,500
03
22,000
10,000
4,500
24
25
6,000
28
31
4,200
21,000
15,000
2,300
6,000
C
1,800
350
14,500
4,500
4,500
117
-2
31
31
31
3,000
31
4,000
220
16,980
62,850 40,200
4,700
62,850 40,200
01
16,980
4,700
2005
01
04
05
07
09
11
13
14
16
20
25
4,000
3,200
400
7,000
30
31
2,000
4,500
7,000
200
27
2,200
29
2,000
600
3,000
800
500
1,000
1,700
118
2005
01
05
13
14
25
31
4,000
7,000
4,500
7,000
3,000
1,700
01
04
07
09
11
14
16
3,200
400
2,000
2,200
2,000
7,000
200
20
27
29
30
01
600
15,500 11,700
2005
t
800
500
1,000
1,600
5,700
15,500 11,700
01
1,600
5,700
2005
04
t
400
2005
05
13
25
7,000
4,500
3,000
119
-2
2005
07
2,000
2005
09
2005
11
2005
16
200
2,000
2,200
2005
20
600
120
2005
27
800
500
1,000
2005
31
1,700
2005
3,065
6,780
02
2005
01
2005
30
2005
29
1,000
03
04
05
06
08
10
12
13
15
16
17
19
21
121
-2
24
25
26
27
28
29
30
1,200
3,000
6,500
400
9,000
300
1,200
600
2,000
500
2,000
340
6,000
1,000
850
2,150
7,200
4,000
3,000
2,500
31
2,000
22
23
3,000
800
2005
01
03
04
05
2005
3,065
3,000
2,000
6,780 02
05
06
1,200 08
C
C
1,000
1,200
3,000
6,500
122
06
12
15
21
27
30
9,000
7,200
3,000 10
13
1,200 16
6,000 17
19
2,500 22
23
24
25
26
28
29
31
31
2,000
340
850
2,150
4,000
3,000
2,000
1,000
500
300
600
400
10,975
24,265 20,680
800
4,330
24,265 20,680
2006
01
(ii)
10,975 4,330
2005
02
1,000
2005
03
3,000
123
-2

12
21
27
2,000
9,000
6,000
7,200
2005
08
2005
10
2005
13
300
400
6,500
2005
04
2005
15
1,200
124
2005
16
600
2005
17
2005
19
2005
22
500
1,000
2,000
2005
23
2,000
125
-2
2005
24
340
2005
25
2005
26
2005
28
2,150
850
4,000
2005
29
3,000
126
2005
30
2,500
2005
31
4.2
800
4.6 :
4.6
q
s
127
-2
2005
04
18
26
29
31
4256
3294
8281
@ 2,000
3,294
8,281
@ 10
1,82,000
31,050
3,06,250
54,000
38,700
6,12,000
@ 20
3250
8260
@ 1,000
@ 150
@ 1,600
2005
04
10
4256
@ 20
@ 12,500
20
25
@ 1,450
8,260
@ 12.5
@ 4,000
10
@ 10
@ 150
20
3,250
20
29
15
@ 1,650
26
@ 12,500
20
10
18
15
10
128
2005
04
26
1,82,000
54,000
2005
10
29
31,050
38,700
2005
18
3,06,250
2005
31
6,12,000
4.3
129
-2
4.7
15
t
q
t
q
1,82,000
20
03/2005
4.7
4.7
4.7
-2
130
......
4.7
......
4.7
03/2005
13,200
13,200
131
-2
13,200
4.4
13,200
4.8
132
2,100
ii
iii
06
@ 4,200
100
09
180
09
2005
209
28
2005
qr
21,000
85,000
qq

2005
06
28
@ 850
4,850
1,10,850
209
180
30
28
178
2005
06
130
2005
178
4,850
85,000
qq

133
-2
2005
01
21,000
2005
30
4.5
2,100
4.9
10/2005
4.9
2,100 2 = 4,200
1,10,850
134
10/2005
2,100
2,100
PP
PP
PP
2,100
PP
2,100
2005
@ 300
@ 700
714
20
25
10 %
10
20
10
3
1
102
@ 200
15 %
1076
@ 2,000
5%
@ 500
@ 100
@ 2,000
103
5%
6781
10
10 %
@ 1,000
5%
@ 300
28
@ 500
@ 100
@ 700
10
24
20
327
15
135
-2
105
5%
2005
24
08
15
20
30
714
327
6781
1076
19,350
6,650
9,350
19,000
54,350
136
2005
10
102
24
28
30
(ii)
1,440
1,330
1,900
103
106
4,670
2005
10
2005
01
1,440
19,350
2005
24
6,650
2005
28
9,350
2005
15
2005
08
1,330
1,900
20
19,000
137
-2
2005
30
54,350
2005
30
328
329
@ 50
201
@ 30
@ 60
325
@ 16
5%
@ 50
@ 50
@ 12
@ 20
2
1
50
20
@ 60
50
50
19
100
15
20
10
30
05
01
4,670
355
138
100
50
22
2
26
325
207
204
@ 10
@ 35
@ 20
@5
@ 30
20
5%
100
100
30
@ 10
@ 35
5%
2005
01
05
10
19
26
31
325
328
329
335
340
2,800
3,515
2,820
2,375
2,500
14,010
2005
15
22
30
31
201
204
206
170
150
333
653
(ii)
139
-2
2005
01
2005
2800
15
170
2005
05
3,515
2005
10
2005
2,820
22
150
2005
19
2,375
30
333
2005
26
2,500
140
2005
31
14,010
2005
31
4.6
1.
2.
653
3.
4.
5.
141
-2
(i)
(ii)
(i)
(ii)
(iii)
(iv)
(i)
(ii)
(iii)
(iv)
s
(ii)
(iii)
(iv)
(ii)
(iii)
(iv)
t t
t s
t t
(i)
(i)
(vii)
(v)
(vi)
(iv)
(iii)
142
(i)
(ii)
(iii)
b/d
c/d
(iv)
(ii)
(iii)
(i)
(iv)
(iii)
(i)
(ii)
(iii)
(iv)
(i)
(ii)
(iv)
4.7
(i)
(iv)
(ii)
(iii)
143
-2
2005
01
02
02
03
1,00,000
40,000
6,000
05
42,000
@ 35
1,000
544
06
80
6%
25,000
125
871
@ 60
@ 125
880
@ 60
@ 38
1000
@ 100
@ 320
@ 80
20%
15
2
15
10
@ 300
20
08
10
5
2
07
20
50
12.5%
@ 50
05
2,300
28
04
28
04
17,000
144
11
11
4,000
5
12
18
@ 45
8,000
901
@ 600
@ 600
925
10
3,200
981
@ 100
15
320
958
1,320
@ 740
157
@ 80
@ 600
14,500
20%
@ 125
@ 130
3,700
20%
205
@ 540
12,000
27
20
26
10
25
25
24
23
23
21
40
21
1000
25
20
10
19
(ii) 2
(ii) 1
16
(i) 3
15
1000
@ 80
200
28
30
30
5,000
30
2,450
28,000
1,600
2,700
30
8,000
145
-2
1,280
2005
04
06
19
21
30
544
125
205
157
6,400
2,450
29,280
2,280
40,410
2005
07
08
18
20
23
27
30
871
880
902
925
958
981
1,740
1,470
1,300
2,400
1,200
2,300
10,410
2005
12
30
632
632
146
30
10
440
440
(
25
8,000
8,000
320
320
26
3,200
3,200
30
1,280
1,280
12,800
12,800
2005
02
2005
01
2005
15
1,00,000
02
40,000 02
40,000
6,000
05
6%
06
21
23
147
-2
25,000
3,700
23
28
3,700
04
05
5,000
11
14,500
02
42,000
25,000 03
17,000
06
16
23
11
2,300
100
4,000
225
24
1,320
25
28
30
7,728
30
1,200
3,700
3,700
25
25,000
8,000
5,000
2,700
30
30
30
2,450
28,000
30
30
1,600
1,43,200 73,700 30
4,655 10,222
1,43,200 73,700
01
4,655 10,222
2005
30
2005
1,00,000
1,00,000
01
1,00,000
1,00,000
148
6%
2005
30
2005
25,000
25,000
05
25,000
25,000
2005
20
07
2005
1,740
10
2,400
4,140
21
440
3,700
4,140
2005
23
30
14,500
10,410
24,910
2005
02
15
2005
6,000
30
14,000
8,000
14,000
14,000
149
-2
2005
02
2005
42,000
30
42,000
42,000
42,000
2005
03
11
24
30
17,000
225
3,700
40,410
61,335
2005
04
26
2,300
3,200
5,500
2005
05
100
100
150
2005
04
4,000
4,000
2005
16
1,200
1,200
2005
25
1,320
1,320
2005
30
8,000
8,000
151
-2

2005
30
2005

2,700
2,700
2005
30
1,600
1,600
2005
30
2005

8,000
15
8,000
8,000
8,000
2005
30
2005

3,200
3,200
26
3,200
3,200
152
2005
30
632
632
2005
30
2,450
2,450
2005
04
2,450
2,450
2005
12
632
2005
06
7,728
2,280
6,400
25
21
320
8,680
8,680
2005
30
28,000
1,280
29,280
2005
19
29,280
29,280
153
-2

2005
30
2005
30
440
440
2005
08
2005
30
1,470
1,470
1,470
1,470
2005
18
27
1,300
2,300
2005
30
3,600
3,600
3,600
2005
23
1,200
1,200
2005
30
1,200
1,200
154
2005
25
30
320
1,280
1,600
1.
2.
-2
155
-2
!"
!"
!"
!"
2.
!"
!"
!"
!"
6.
5.
4.
3.
1.
!"
7.
1.
2,
3.
4.
5.
6.
7.
156
8.
6.
5.
4.
3.
1.
2.
1.
10.
11.
9.
2005
01
05
2,000
1,000
500
13,200
2005
9,000
300
6,000
2,000
30
4,000
28
22
15
18
12,000
10
2.
07
01
04
07
12
16
20
25
12,500
600
800
1,960
800
590
100
31
157
-2
12,170
3.
1,000
2005
01
7,750
06
08
600
30
4.
1,200
600
6,765
960
500
25
45
15
20
2005
01
04
10
01
03
05
06
10
14
18
20
22
27
10,000
20,000
2,000
5,000
1,000
5.
8,000
1,000
31
80,000
50,000
25
30
22
15
2005
37,000
20,000
500
12,000
20,000
2005
20,000
1,20,000
50,000
2005
12,000
5,000
158
30
6.
01
05
70,000
2005
7.000
500
2,000
1,000
11,000
2004
35,500
2005
01
01
03
4,000
2,000
500
400
1,000
200
7,000
30
25
15
20
10
7,500
3,500
05
7.000
8.000
8,800
2005
1,900
01
2005
05
10
15
3,500
03
2,300
1,200
5,000
30,000
10,000
50,000
30
25
2,000
22
20
64,500
15
18
8.
10
03
2005
7.
200
8,000
6,000
22
25
28
31
159
-2
01
03
05
2,000
1,000
1,000
2005
4,100
2,500
12
20
27
1,000
7,000
6,000
2,000
1,200
6,000
8,800
500
10,000

20,000
31
29
30
24
7,000
15
18
3,000
10,000
5,000
17,500
10
08
10.
2005
1,200
9.
7,560
2005
10,000
1,354
03
05
08
12
15
18
20
22
25
28
6,000
10,000
700
20,000
15,000
2,300
10,000
7,000
2,000
160
29
31
2,000
500
15,954
6,060
11.
2,000
01
02
02
03
50
40
20
30
08
10
15
80
30
50
35
70
18
20
30
35
200
105
115
10
31
65
30
29
25
27
22
100
12.
06
04
STD
30
925
2005
500
24
25
25
26
27
29
100
12
40
80
90
80
98
13.
161
-2
2005
80
@ 60
50
50
23
400
20
@ 20
1111
@ 3
@ 40
8,299
100
1,132
10
@ 600
@ 1000
1
25
@ 10
@ 8
20
10
40
@ 20
@ 15
15
20041
40
01
14.
20
2
05
10
43,100
2006
1,200
4,430
15.
@ 800
@ 3,000
@ 4,800
4,399
@ 600
@ 300
610
@ 70
@ 800
4,351
10
28
2(21")
5(20")
22
10
4321
2,500
162
17
04
10
17.
01
04
06
07
08
10
14
15
17
20
22
24
2006
28
10
6,050
2005
1,200
1,000
4,500
6,600
200
250
5,700
5%
4,000
1,000
10
3,200
4,060
5,200
10
280
3,300
2,100
600
2,480
5,000
2006
28
26
25
1,500
800
28
18
2,000
550
16.
28
500
18.
163
-2
2006
6,000
12,000
3,000
7,000
5,400
2,000
9,700
10,000
01
02
06
18
20
1,000
1,200
6,000
100
200
60
2,500
30
29
300
10,000
3,700
28
1,000
27
24
26
6,000
22
1,200
3,000
21
6,000
4,000
15
14
12
9,200
08
10
3,000
8,000
05
03
6,000
5,000
7,000
164
1.
2.
(ii)
(iii)
(ii)
(iii)
(iii)
(ii)
(ii)
(iv)
(iv)
Bank Statement
P
r
5.1
166
5.1
xxxx
rs
xxxx
xxxx
xxxx
xxxx
()
xxxx
xxxx
xxxx
xxxx
5.2
(+)
5.1 :
16,198.00
120.00
20,000.00
10,000.00
356383
356385
5,320.00
18,564.00
3,146.00
9,500,00
356380
30,000.00
10,000.00
6,074.00
356381
356382
657755
25,808.00
32,949.00
20,000.00
356378
10,673,00
9,143.00
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
15,782.30
5,782.30
16,455,30
25,598.30
5,598.30
31,406.30
64,355,30
34,355.30
24,355.30
18,281.30
21,427.30
11,927.30
17,247.30
35,811.30
35,691.30
15,691.30
5,691.30
21,889.30
35,000.00
10,000.00
356376
356377
50,782.30
:1
04.08.2005
07.08.2005
13.08.2005
13.08.2005
17.08.2005
21.08.2005
26.08.2005
02.09.2005
04.09.2005
08.09.2005
09.09.2005
13.09.2005
15.09.2005
15.09.2005
16.09.2005
21.09.2005
25.09.2005
27.09.2005
29/12/2005
: 110016
01/09/2005
03355
01/09/2005
167
168
xxx
xxx
xxx
xxx
5.1.1
5.3
5.1.1
xxx
xxx
xxx
5.1.1
169
5.1.1
5.1.1
5.1.1
170
5.1.1
5.1.1
5.1.2
5.1.2
q
r s
5.1.2
171
1.
(v)
500
(x)
(ix)
(viii)
(vii)
(vi)
(iv)
(ii)
(iii)
(i)
5,000
2.
5.
xyz
4.
-1
3.
s
s
2.
1.
172
5.2
(1)
(2)
5.2.1
1.
2.
3.
5.2.1
4.
(i)
(ii)
(iii)
(iv)
(v)
173
(vi)
(vii)
(viii)
1.
2.
3.
31
2005
6,000

4.
400
5.
6,000
50,000
8,000
174
31
2005
1.
2.
3.
4.
8,000
6,000
400
57,600
1.
2.
31
100
54,000
2005
4.
3.
64,000
6,000
64,000
50,000
6.
5.
5,400
20,000
31
2005
(+)
1.
2.
3.
4.
5.
54,000
()
20,000
5,400
100
68,500
74,000
74,000
175
1.
31
2.
3.
2005
39,000
2005
25,940
45,000
2,350
31
31
2,500
31
2005
(+)
1.
2.
(3,900
3.
4.
25,940
27,810
53,750
q
r
53,750
2,500
5.2.1
5.
+ 2,350
45,000
6,250
()
176
2,000
31
100
2005
800
8,000
60
31
2005
(+)
1.
2.
3.
4.
2,000
60
8,000
800
9,360
100
10,160
10,160
5
2005
r
s
1,75,200
r
s
8,800
1,18,100
r
s
r
s
27,300
12,400
3.
2.
1.
31
4.
5.
()
177
31
2005
(+)
1.
2.
5.
12,400
8,800
27,300
1,75,200
63,200
2,02,500
2,02,500
1,18,100
7.
6.
4.
3.
()
1.
2.
3.
5.
6.
31
2005
2,000
200
20,000
4.
6,500
6,000
500
31
2005
(+)
1.
2.
3.
4.
5.
6.
7.
6,500
6,000
500
200
2,000
20,000
()
17,800
26,500
26,500
178
2.
5.
8.
100
500
205
121
300
9.
200
1,500
112
10,000
7.
2006
6.
250
31
4.
1,000
3.
1.
31 2006
(+)
1.
2.
3.
7.
9.
10.
300
200
1,000
250
121
500
13,529
14,500
1.
100
8.
10,000
6,
3,000
4.
5.
(-)
14,500
31
10,000
2005
2.
3.
4.
5.
6.
7.
1,589
179
1,500
350
1,598
1,000
100
500
31
2005
(+)
1.
2.
3.
4.
5.
6.
7.
8.
100
1,000
12,741
13,850
1.
-2
2.
3.
350
10,000
500
3,000
(-)
13,850
180
4.
5.
6.
5.2.2
(i)
5.4
13,221
4,986
18,207
2004
(iii)
(ii)
6,849
11,358
18,207
181
1.
1,224
2.
2,403
3.
198
5.
225
6.
9.
P
P
558
54
594
31
10.
8.
7.
720
6,858
2005
4.
2004
639
10,458
31
2004
sst
q
t
q
q
sst
q
t
q
558
540
450
396
1,224
594
4,986
t
q

q
54
720
5,778
7,326
7,326
5,778
182
31
2004
2,403
6,858
225
10,458
5,778
12,861
12,861
10
31
2004
18,000
1.
2.
3.
6,000
3,400
4.
5.
1,000
6.
1,600
1,000
600
1,600
18,000
1,000
19,000
1,000
20,600
600
20,600
19,000
183
31
2004
19,000
3,400
22,400
6,000
31
16,400
31
2005
(i)
2005
2005
5.4
31
(ii)
(iii)
261.30
31
2005
903.00
641.30
184
2005
01
03
15
31
220.00! 02
330.00! 02
t
t
63.00
2005
756.20! 02
14
004451
004452
130.00
10.00!
27.50
89.00!
50.00!
004450
004453
15
26
14
08
004454
49.00!
004455
250.00!
122.00!
(SO)
31
1,369.20
31
641.70
79014456
17
31
, 2005
641.70
1,369.20
2005
01
04
09
14
16
19
24
26
30
31
31
756.20
220.00 !
004450
004452
(DD)
50.00!
10.00!
926.20
916.20
89.00!
827.20
330.00 !
004455
004454
1,157.20
250.00!
907.20
122.00!
49.00!
785.20
736.20
12.95
723.25
179.75
976.20
903.00
185
12.95
179.75
31
2005
31
31
641.70
2005
31
179.75
31
r
q
12.95
808.50
821.45
01
821.45
808.50
808.50
004453
808.50
130.00
27.50
157.50
966.00
63.00
27.50
130.00
004457
2005
31
63.00
808.50
903.00
31
3.
2.
1-
94.50
3
3
903.00
186
18
27
30
IBP
249
02
188
04
150
440
07
09
520
20
82 27
01
75
200100
206
200101
315
200102
211
120
200103
22
200104
137
270
2,284
3,640
2,284
XYZ
3,640

65 13
1,946
2005
02
31
08
10
2005
01
05
01
12
187
31
8300582
, 2004
2005
01
02
1,946
249
04
04
05
XYZ
(DD)
200101
08
12
200102
31
(SO)
120
92
(SO)
2,084
1,084
---------------------
55
2,139
1,000
2,317
2,047
2,372
2,252
270
2,143
65
150
1,932
31
1,993
440
188
211
31
1,805
27
315
20
2,120
12
75
09
2,195
188
(1)
(2)
2.
3.
2.
1.
1.
(9)
(8)
(7)
(6)
(5)
(4)
(3)
189
1.
2.
(iv)
31
3,200
2,000
2,00
300
150
700
180
700
1,200
2005
2005
31
3.
(i)
(ii)
2.
1.
3.
2.
1.
6.
5.
4.
3.
3,680
7,800
190
3,000
1,500
2,000
400
100
31
31
2005
28
50
8,000
100
40,960
2006
8,000
7,000
40,245
325
2005
40,000
2,000
5,000
2005
4,000
8,600
31
2006
5.
4.
21
2005
2,000
12,980
2005
31
31
2005
6,900
15
6.
31
800
650
2005
2005
2005
31
31
3,520
50,870
2005
7,000
191
1,000
800
31
2005
3,000
100
500
300
500
47,800
1,000
2,000
1,000
50,000
10,000
1,000
2005
3,300
5,000
8.
700
2,000
3,000
2005
7.
9.
(i)
(ii)
25
2,200
31
2005
20,000
400
300
500
192
(iii)
10.
60
(i)
(ii)
(v)
2005
2005
100
10,000
380
31
3005
8,000
6,920
1,03,600
1,500
90,600
3005
5,000
31
8,830
2005
2005
31
01
9,360
1,000
31
1,100
31
600
13.
12.
(vi)
100
8,000
(iii)
18,900
11.
500
2005
2,000
800
01
25
1.
2.
3.
4.
200
4,000
600
6,000
9,270
31
2005
50
700
31
5.
2005
14.
193
31
2005
(i)
(ii)
550
(iii)
200
(v)
500
15.
(i)
(iv)
(v)
31
500
2005
6,980
2,500
3,500
22,680
10,000
2005
31
2005
200
31
8,000
2005
7,429
(v)
(vi)
20,000
100
4,600
(iv)
20,000
31
(iii)
(ii)
(i)
(vii)
(vi)
16.
2,500
(iii)
(ii)
200
20,350
300
(vi)
18,990
23,639
194
17.
(i)
(iii)
18.
(iii)
(iv)
!
!
!
!
!
3,500
2005
3,000
15
3,800
2005
36,350
10,900
3,800
40,950
31
500
1.
3,000
17,800
780
2005
27
20,000
(ii)
31
(i)
(vi)
2,000
2005
6,000
(v)
200
(iv)
31 2005
(ii)
195
2005
01
01
04
1,425
08
13
20
28
2005
01
157
243
01
03
91
09
75
09
420
10
94
16
23
27
28
400460
400461
98
400462
50
540
42
400463
490
300
400464
400465
110
50
400466
120
705
2,505
08
10
28
2,505
705
29842943
2005
01
02
04
02
06
10
12
14
14
400460

50
98
400463
490
1,582
1,532
1,434
243
1,677
91
1,768
75
1,543
1,053
300
1,425
157
1,468
196
23
26
26
27
28
2.
1,320
2005
!
!
!
04
08
11
11
12
20
25
31
01
620
04
27
05
48
08
106
13
301
14
58
22
209
25
604
30
2,521
01
1,540
1,502
38
1,473
220
50
1,370
103
400465
420
210528
(DD)
210527
210530
210529
210526
210531
400
367
1,108
320
32
28
139
1,800
300
4,494
4,494
01
604
99,
197
31
06618432
, 2005
2004
01
01
04
07
11
13
15
18
18
22
27
28
29
29
29
1,108
139
1,428
1,289
1,800
511
(DD)
114
1.
(2)
(i)
1.
750
45
795
(ii)
(x)
(3)
(iii)
(iv)
(4)
(5)
(v)
(vi)
3.
4.
5.
6.
7.
8.
9.
(2)
2.
53
697
397
300
2,856
210527
210531
27
2,536
(1)
2,829
320
(ix)
301
154
2,374
2,528
2,741
210528
620
367
(BGC)
2,121
400
2,521
210526
(viii)
r
P

qs t

t tt

t
t
t
t
t q
t t
t

t
t t

q
t

!
!

6.1

199

6.1

P
6.1

!
!

!
!
!
q
s
6.2
6.2

1.
2.
3. s
200
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
!"
xxx
6.2
xxx
r
6.2.1
201
t t
t

t t
P
P
t
6.2.2
t t

P (1) (2)
t (3) P (4)
t (5)
P

t P t
t
P
t
t P
P t P
t

6.2.3
P P

P
t
202
6.3
(i)
10
6.3.2
6.3.3
6.3.1
(iii)
(ii)
203
(i) (ii) (iii)

2005
31
2005
60,000
60,000
01
40,000
20,000
2006
01
60,000
60,000
2005
31
2005
40,000
01
20,000
60,000
10,000
50,000
2006
01
60,000
20,000
2005
31
20,000
2006
2005
20,000
17,000
31 P
3,000
17,000
20,000
204
2005
01
2005
15,000
60,000
31
55,000
20,000
75,000
75,000
2006
01
20,000
2005
60,000
10,000
70,000
2005
01
2005
15,000
20,000
55,000
10,000
1,00,000
2006
01
43,000
31
40,000
5,000
,000
43,000
1,00,000
205
2005
5,000
5,000
2005
3,000
3,000
2005
50,000
12,000
62,000
r r r r r r
31 2005

r
t P
40,000
60,000
60,000
20,000
3,000
75,000
55,000
70,000
1,00,000
57,000
62,000
3,05,000
3,05,000
5,000
3,000
206
31
2005
60,000
20,000
17,000
43,000
1,50,000
31
2005
60,000
60,000
20,000
3,000
17,000
75,000
55,000
20,000
5,000
1,50,000
40,000
1,00,000
62,000
3,000
5,000
70,000
20,000
3,000
62,000
3,05,000
70,000
57,000
3,05,000
43,000
5,000
3,000
62,000
1,50,000
60,000
20,000
70,000
1,50,000
207
1
r r
2005 r r

1,00,000
16,000
20,000
2,00,000
2,10,000
20,000

30,000
40,000
60,000
r
15,000
r
6,000
r
22,000

90,000

55,000
20,000
35,000
25,000
54,000
1 2004
16,000
6.4
31
P P
qs t
q t s
t s
t t s
t s
t t s t t
q q t t q q t
s
208
6.4.1
!
!
!
25,000
6.4.3
2,500
6.4.2
r
(i)
(ii)
209
t t
10,000
t t
t

6.4.4
t
t
t t t

P
t
t t
t
t t
t
P

6.4.5
t t
t P
t tP 10,000
t 10,000
tP 10,000 t 10,000
t

P
210
6.5
750
750
459
954
1,500
495
1,500
1,500
6.6
211

6.6.1

!
!

(i)
(ii)

(i)
(ii)

10,000 q s t
r r s r q q s
t r q
r
s r

10,000
10,000
10,000
q s t 1,000 q
212
12,000
9,000
12,000
10,000
2,000
2,000
2,000
2,000
10,000
10,000
12,000
9,000
9,000
10,000
10,000
9,000
10,000
1,000
1,000
r
r
r
213
10,000
10,000

r
r
10,000
10,000
r r r r r
10,000 r
r
r
10,000
10,000
r r r
r
2,000
r
r
2,000
2,000

r
r
2,000
2,000
r r r r

r
r
2,000
2,000
214
1.
5,000
2.
8,000
3.
15,000
4.
6,000
215

r r r

6.6.2
P

P

190
190
qst t ttt

r
r

190
216
1,000
1,000
PP
s
q
t
20,000
5,000
15,000
10,000
50,000
20,000
20,000
20,000
20,000
217
10,000
10,000
10,000
10,000
tt
5,000
5,000
5,000
5,000
2005
50,000
P P
50,000 35,000 P 15,000
P
P

P
P qs P
P
P P P
P qs P
P P P
P P P
P
218
(i)
(ii)
(iii)
(iv)
(v)
_____
10,000
10,000
10,000
10,000

7,000
7,000
10,000
10,000
10,000
3,000
10,000
10,000
10,000
219

r
r
10,000
10,000
r
r
r r
)
3,000
3,000
10,000 r r

r
r
12,000
12,000
10,000

r
r
10,000
10,000
r
r r
r
2,000
2,000
10,000 r
r rr r r
r

8,000
P
7,000

6,000
21,000
22,000
220
8,000
7,000
6,000
1,000
22,000
1,000
1,000
6.6.3
221

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
P r r r

r r r

r r r r r
r t r r
r r r r r
r
r r r r r r
r t
r r r r r r
r
r r r r r
r r
t r r r r
r r r r r
t r r
r
r r
t q r
r r r
r
r r P
r srr r r

1.
10,000 r r
ttttttttttttttttttttttt

12,000
222
2,000
1,600
4.
1,000
3.
2.
223
1
r
20,000
(i)
(ii) 10,000
(iii) 25,000
(iv) r r
(v) r r 2,000
(vi) r r
(vii) r
(viii) r
(ix)
(i)
(ii)
(iii)
20,000
r
r r
r
r
20,000
r
r
r
20,000
r
20,000
10,000
10,000
10,000
5,000
25,000
5,000
224
(iv)
20,000
20,000
20,000
(v)
18,000
18,000
20,000
2,000
(vi)

20,000
20,000
20,000
(vii)
40,000
40,000
20,000
(viii)
40,000
20,000
20,000
(ix)
20,000
20,000
40,000
225

r r
r r 6,000
r r
16,000
(i)
(ii)
(iii)
(i)
(ii)
r r
r
r r
r
16,000
10,000
r r
r
r r 6,000
r
16,000
10,000
(iii)
16,000
r
r
r r r
16,000
r 20,000
(i) r
(ii) r r
(iii) r r
(i)
r r r
r r r r r r
226
2,000
2,000
2,000
10,000
1,000
5,000
1,200
5,600
5,000
1,000
8,000
600
(vii) 2,000
1,000
(vi)
(iv)
(v)
2,000
(iii)
(i)
(ii)
(iii)
2,000
2,000
(ii)
227
(i)
(ii)
(iii)
r r
r
1,000
r
1,000
r
r r
600
r
r
r r
r
1,000
600
600
400
400
rr r r
r 4
5 200 8 9 600
600 200 = 400
(iv)
(v)
r

r
r
r
r

r
1,000
1,000
8,000
8,000
16,000
228
(vi)
5,000
5,000
10,000
(vii)
2,000
2,000
5,000
5,000
11,000
(i)
1,000
500
2,000
2,000
(v) 5,000
(vi)
600
400
(iv) 8,000
(vii)
(ii)
(iii)
11,000
400
600
1,000
10,000
3,000
229
(i)
(ii)
(iii)
(iv)
(v)
r
r
r r
r r
600
600
400
r r
400
r
r
r

r
r
r r
r r r
r
r
r
r
r
r
r
r
r r
5,000 r
r
1,000
1,000
10,000
8,000
2,000
5,000
500
500
4,500
(vi)
2,000
r
2,000
r
r r
230
(vii)
3,000
3,000
7,500
7,500
(vii)
16,000
1,000
1,000
4,000
4,000
3,000
1,000
2,000
(i)
5,800
1,000
1,000
5,000
1,600
800
6,000
(vi)
(v)
7,500
(iv)
4,000
(iii)
(ii)
(i)
7,500
4,500
3,000
r
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
231
6,000
r
r
r
r rr 6,000
r 5,800 r r r
r
5,800
200
800
r
800
r r
r r r
7,000
r
r
5,000
2,000 r r
2,000
5,000
1,000
r
1,000
r r
1,000 r
r r
r
r r
1,600 r r
1,000 r
r
r
r
r
1,600
1,000
600
3,000
3,000
232
19,000
(iv)
17,400
500
60
60
(ii)
500
500
70
50
5,000
700
60
1,000
500
3,250
2,040
10,000
(i)
(vii)
(v)
(vi)
19,000
(iii)
(i)
(ii)
600
17,400
1,000
3,000
16,000
r
(iii)
(iv)
(v)
(vi)
(vii)
233
r
r r
r
50
50
r
r r
r r r
r
r r
r
r 5,000 r r
r
700
700
4,500
500
r
r r
700 r r
70 r
r
r r
r
r 1,000 r
r 10,000
r
4,500
630
630
1,000
9,000
10,000
4,500
9,000
13,500
r
r
630
12,870
13,500
234
1.
2.
1,000
1,000
6.
1,000
1,000
5,000
5.
4.
3.
r
8.
9.
235
r
r

r
r
r r r
r r
r r r r
r r r r t r

!
!
!
!
!
!
r
r
r r

1.
2.
3.
4.
5.
r r t r
r (i) r r r
(ii) r r (iii) r r r
P r r r r r r t
r r t r r t
P
(i)
r r r t
r r
(ii)
r
(iii) r r r r r r
r r r
(iv) r r
r r
r r r
t r r
r r t r
236
6.
7.
1.
2.
3.
4.
5.
6.
1.
2.
3.
4.
15,600
2,40,000
3,500
5.
8.
7.
r

r r

(i) 7,000

(ii) 9,000

(iii) 4,000

(iv) r 1,000
2.

(i) 7,000
900
(ii) 9,000
400
(iii) 4,000
(iv) r 1,000
100
3.
7,200
(i) 7,000
9900
(ii) 9,000
(iii) 4,000
4,040
(iv) r 1,000
1,600
4.
(i) 5,000 r r rr r
(ii) 4,000 r rr r
(iii) r 1,000
r
(iv) r 2,000 r r
(v) 1,500 r r r
5.
(i) 7,000 r
(ii) 900 r

(iii) 4,000 r
(iv) r 1,000 r
(v) 2,000 r
6.
(i) 700
(ii) 500
(iii) 300
(iv) 200
1.
237
238
7.
300
8.
7,000
7,000
6,000
200
5,000
3,000
9,000
200
9,000
7,000
4,000
1,000
6,000
2,000
1,000
9,000
11.
5,800
4,000
2,000
10.
1,000
4,000
9,000
2,000
3,000
100
9.
2,000
7,000
9,000
200
400
4,000
1,000
2,000
12.
13.
(i)
(ii)
(iii)
(iv)
(v)
14.
15.
(i)
2,000 r r 5,000
r r 3,000
r r r r
r r
7,000 r r 5,000
9,000 r 10,000
4,000 r r 3,000

1,000 r r 2,000
2,000 r r 200
r r 14,800
r r r r r
r r
7,000
r
9,000
r
4,000
r
1,000
r
2,000
r
r r 6,000
r
10,000 r r
20,000
r 1,400 r
r 2,000 r r

3,000 r

r r r r r r
r
10,000 r 4,000
239
240
(ii)
(iii)
20,000
6,000
1,400
2,400
(iv)
(v)
2,000
200
3,000
5,000
16.
17.
(i)
(ii)
(iii)
(iv)
100
60
400
6,000
100
4,000
800
300
2,000
5,000
4,000
3,000
100
6,000
1,000
6,000
10,000
7,000
1,900
8,000
800
2,000
2,000
19.
5,000
4,000
18.
8,800
(v)
5,000
20.
21.
22.
10,000 r r 5,000
r r 19,000
r 10,000 r r r r
r
r 6,000 r r
10,000 7,000
2,000
5,000 r
7,000 r
r r 800 r
r r r r r
r r 1,000
r r r r
r
800
2,000 r
4,000
r r
500 r 50

1,400 r r

r r r r r r r
r r
r r 2,050
r 16,300 r r
r r r
r r 5,000 r 6,000
2,000 r r rr r 1,200

r 1,000 r
1,600
3,000 r r 300
10,000 r 6,000
r r 17,700
241
242
23.
700
15,000

1,800
1,200
1,000
5,000
10,000
1,000
2,000
1,200
5,000
5,600
1,000
6,000
50
1,000
6,000
1,000
6,000
500
5,000
2,800
2,000
10,000
3,000
3,600
2,000
25.
1,200
16,000
5,000
6,000
70
24.
5,000

4,000
2,000
1,000

1,000
243
r 1,600 r r r r r

t r 5,000 r
r
3,000 r 1,000
800 r
10,000 3,000 t r
r t
r r t r r r r r r
t
r r 13,850 t
1
r 5,17,000

1.
2.
r
t r
t r
r
t r
r
r
r
r
r
r
5,000
5,000
5,000
5,000
10,000
5,000
5,000
8,000
8,000
8,000
8,000
244
3.
15,000
15,000
4.
1.
6,000
6,000
6,000
6,000
12,000
12,000
10,000
10,000
2.
15,000
15,000
15,000
15,000
2,000
2,000
2,000
2,000
2,000
2,000
245
r
r r
3.
4.
2,000
2,000

r
r
r
r
r r
r
1,000
1,000
1,600
1,600
600
600

r
r
1,500
1,500
r
r r
4
1. 2. 3.
4.
1,500
1,500
6.
7.
8.
9.
10.

P
!

!

! q s

!

!

!

!

r

r r

t

t
r

r

1
7.1
10
31
r
r
2005
2005
10
2005
r r
2005
2015
10,000
1,00 ,000
rr
7.1.1
r r
10
1,00,000
r r
247
rr
(ICAI)
(ICMA)
r r
248
(ii)
(i)
AS-6
!
q
s
!
!
2.
2007
4.
PP
Pq
2006
Pq
3.
1.
35%
7.1.2
!
!
!
249
1,00,000
st
Pq
50,000
st
10,000
st
st
5.
50,000
(10,000)
40,000
250
7.2
7.2.1
s
t

10,00,000
7,2,2
s
P
P
r
7.3
10,00,000
10,00,000
10
10
7.3.1
251
7.3.2
PP
7.3.3
qr
7.3.4
252
7.4
7.4.2
7.4.4
7.5.1
7.5
7.4.3
(GAAP)
7.4.1
253
50,000
7.5.2
50,000
5,000
50,000 + 5,000
5,000
10
6,000
10
1,000
1,000
50,000
7.5.1
5,000
45,000
7.5.2
6,000
7.5.4
7.5.3
55,000
254
1
2
3
4
5
6
7
8
10
7.6
255
7.6.1
7.1
20000
20000
20000
2001
2002
2003
5000
10000
15000
20000
25000
7.1
rs
256
okf"
kZ
d kl jkf'k
"
vf/xzg.kykxr
2,50,000
ifjlEifkdh ykxr & vuqekfur

' kq
vof' k"V ewY
ifjlEifkdk vuqekfur
thoudky
kl !
50,000
10
ifjlEifkdh vf/xzg.kykxr &vuqekfur

' kq
vof' k"V ewY
ifjlEifkdk vuqekfur
thoudky
okf"
kZ
d kl jkf'k !
vFkkZr
~!
#-&
#!
#-
#"
#-
20,000
7.6.1.1
okf"
kZ
d kl jkf'k
"
vf/xzg.kykxr
(i)
(i)
257
7.6.1.2
2.
7.6.2
1.
7.2
25,000
20,000
10,000
5,000
2001
2002
2003
7.2
10
(i)
#-"
r s
2,00,000
#-
(ii)
= 2,00,000 20,000 = 1,80,000
258
II
(iii)
#-
#-
(iv)
II
(v)
III
(vi)
III
7.2
= 1,62,000
16,200
= 1,45,800
16,200
18,000
= 1,62,000
= 1,62,000
= 1,80,000
(
!& )
&'
%
#"
#$
R=
n=
s=
c=

7.6.2.1
qr
1.
(
&
'
) 6
16
%
#"
$
"
9,00,000
50,000
2.
3.
4.
5.
1.
2.
7.7.1
sq
7.7.2
7.7
7.6.2.2
259
t t
260
7.7.3
7.7.4
q
r
3.
2.
1.
7.7.5
4.
261
5.
7.8
1.
rst
tt
tq
tt
st
2.
tq
rt
7.8.1
7.3
262
3.
7.8.2
q
s
1.
2.
3.
263
50,000
10,000
(i)
(ii)
10
2002

2002 5,00,000
31
2002
01
50,000
01
5,00,000
5,00,000
50,000
50,000
2003
31
31
54,000
54,000
54,000
54,000
264
2003

5,00,000
31
50,000

54,000
4,96,000
5,50,000
5,50,000
2003
2004
4,96,000
01
54,000
4,42,000
4,96,000
4,96,000
2004
2005
4,42,000
31
54,000
3,88,000
4,42,000
2005
01
4,42,000
3,88,000
2003
31
54,000
2004
31
(1)
2003
31
54,000
54,000
31
54,000
2005
2004
2005
31
2002
01
01
01
54,000
31
5,00,000
50,000
5,50,000
10,000
10
54,000
(2)
265
#-&
#-
#- izfr o"k
01
2003
10
2003
20,000
(i)
(ii)
31
qqst
2003
20
1,80,000
01
1,80,000

1,80,000
20,000
20,000
2004
31
10,000
10,000
2005
31
20,000
20,000
266
2006
31
31
20,000
20,000
31
20,000
20,000
20,000
31
20,000
20,000
20,000
01
1,80,000
2004
31
20,000
10,000
2,00,000
2004
01
1,90,000
31
1,90,000
1,90,000
2,00,000
20,000
2005
01
2005
31
2003
01
1,70,000
2006
31
1,70,000
1,70,000
1,90,000
20,000
1,50,000
1,70,000
267
2004
31
2004
2005
31
2006
31
10,000
31
10,000
2005
20,000
31
20,000
2006
20,000
31
10,000
10,000
20,000
20,000
20,000
20,000
20,000
1,80,000
2,00,000
2,00,000
2.
3.
2003
200304
4.
20,000
2003-04
10
#-"
20,000
01
2003
#-
P q
268
2003
01
01
31
2,00,000
20,000
2,00,000
2004
2,00,000
2005
2,00,000
31
2,00,000
2,00,000
2005
01
2004
1,80,000
01
2,00,000
2006
2,00,000
2,00,000
31
2,00,000
2,00,000
2004
31
2005
31
10,000
10,000
30,000
2004
31
10,000
10,000
2004
01
31
50,000
30,000
2005
01
2006
31
50,000
10,000
20,000
30,000
2006
31
30,000
20,000
50,000
269
2004
31
2004
10,000
10,000
31
2005
31
10,000
10,000
2005
20,000
31
20,000
20,000
2006
31
20,000
2006
31
20,000
20,000
20,000
20,000
10,000

2001
10
2,00,000
31
2001
01
2002

2,00,000
31
21,000
1,89,000
10,000
2,10,000
2002
01
2,10,000
2003
1,89,000
31
1,89,000
18,900
1,70,000
1,89,000
270
2003
01
2004

1,70,100
31
17,010
1,53,090
1,70,100
1,70,100
2004
01
1.
1,53,090
2002
1. 2001
(i.e. 2,00,000 + 10,000)
2002
2,10,000
(21,000)1
31
2002
31
5,000
35,000
31
1,89,000
(18,900)2
2003
2004
2002
2003
1,70,100
(17,010)3
1,53,090
2003
2003
01
20
2005
40,000
2002 2003 2004
2001
01
2003
r
q
s t
2001
01
2002
40,000
5,000
45,000
31
6,7501
38,250
45,000
271
2002
2003
01
01
38,250
31
9,4002
35,000
73,250
2003
01
63,850
73,250
2004
63,850
31
12,7703
51,080
63,850
63,850
2004
01
51,080
31
2001
2002
45,000
20
(6,7501)
38.250
+) 1
200304
31
2004
73,250
(9,400)2
38,250
31.3.2003
35,000
20
63,850
63,850
20
(12,7703)
51,080
(i)
(ii)
(iii)
7.9
10,000
-4
10
10
2003
35.000
20022003
2003
qrs
272
(i)
50,000
4,00,000
40,000
(ii)
4,00,000
90,000
4,00,000
3,10,000
4,00,000
II
273
3,10,000
90,000
2,20,000
3,10,000
III
3,10,000
2,20,000
90,000
1,30,000
2,20,000
2,20,000
IV
1,30,000
10,000
90,000
50,000
1,40,000
1,40,000
4,00,000
III
4,00,000
4,00,000
4,00,000
4,00,000
4,00,000
4,00,000
4,00,000
IV
4,00,000
II
4,00,000
4,00,000
4,00,000
4,00,000
4,00,000
274
V
4,00,000
3,60,000
10,000
50,000
4,10,000
4,10,000
90,000
90,000
90,000
II
90,000
1,80,000
90,000
90,000
1,80,000
III
1,80,000
2,70,000
1,80,000
90,000
2,70,000
IV
2,70,000
3,60,000
2,70,000
90,000
3,60,000
7.9.1
3,60,000
275
t s
1.
2.
3.
2005
6,00,000
2,50,000
1,00,000
35,000
60,000

qq
2006
01
2001
31
1 2005
2006

1,00,000
01
01
60,000
35,000
276
2007
31
5,0001
1,00,000
1,00,000
2005
31
2005
6,00,000
01
2006
31
1,00,000
5,00,000
6,00,000
1.
6,00,000
1,00,000
(60,000)
40,000
2.
2001
2003
35,000
5,000
01
18,000
2001 2002
15,000
20,000
20,000
2001
30,000
10%
2002
40,000
01
(35,000)
2003
1
2003
277
2002
1
20,000
2002
1
2,000
15,000
3,000
20,000
2003
20,000
2003
20,000
01
3,000
31
5,000
18,000
23,000
23,000
2001
01
1,00,000
1,00,000
1,00,000
31
2002
01
31
1,00,000
2003
01
01
2001
2002
01
80,000
30,000
1,10,000
2003
01
1,00,000
1,00,000
20,000
80,000
1,00,000
20,000
9,000
1,10,000
278
2001
31
10,000
31
31
10,000
2002
01
2,000
16,000
31
10,000
8,000
18,000
18,000
2003
01
31
2003
5,000
18,750
01
31
16,000
7,750
6,000
1,000
750
23,750
1.
10
10
10
10
3.
750
7,7503
18,000
(15,000)
3,000
1 2001
1,000
(2,000)
6,000
20,000
10,0001
8,0002
01 2002
01 2001
10
10
30,000
20,000
2003
60,000
2001
2002 80,000
+
+
23,750
2.
10,000
10,000
01
2001
2002
20,000
279
2001
10
2002
10
10
6
2002
1.07.2003
31
2,000
2,000
(1,000)
15,000
18,000
3,0005
31
50,000
25,000
2,000
2005
01
2004
2000
22,000
01
5,000
10%
2004
qs ss
qs ss
2004
1
2004

50,000
25,000
1
1
5,000
8,000
7,0001
55,000
75,000
75,000
qs ss
2004
01
8,000
qs ss
2004
01
22,000
280
2005
31
18,250
31
3,000
1,250
4,2502
26,250
1.
10%
20,000
31.04.2004
01.10.2004
01.04.2000
26,250
(8,000)
12.000
5,000
01.10.2004
7,000
2005
2004-05
50,000
30,000
25,000
20,000
10%
10% 6
3,000
1,250
4,2502

8
7
2004
01
01
50,000
25,000
20,000
2005
31
75,000
55,000
75,000
281
2004
01
2004
8,000
2005
31
01
18,250
2005
31
22,000
4,250
26,250
26,250
2004
01
2004
20,000
01
8,000
5,000
7.000
20,000
2000
31
20,000
sP
50,000
2,00,000
50,000
31
2004
sP
20%
s s
sP
2001
01
10,000
2001

2,15,000
2,15,000
31
2,15,000
2,15,000
282
2002
1
2,15,000
2,15,000
31
2,15,000
2,15,000
31
2,15,000
2,15,000
2,15,000
2004
3
2,15,000
2,15,000
2,15,000
2,15,000
2003
2,15,000
2004
1
2002
2003
1
2001
31
43,000
31
43,000
43,000
2002
77,400
01
77,400
2003
77,400
2003
1,04,920
01
31
2004
77,400
27,5203
1,04,920
31
43,000
34,4002
43,000
31
2001
2002
01
1,04,920
2004
1,17,763
01
31
1,17,763
77,400
12,8434
1,77,763
283
2004
31
2004
2,15,000
31
1,77,763
50,000
47,2375
2,15,000
2,15,000
1.
01.01.2001
2,00,000 + 10,000
2,15,000
2001
2,15,000
+ 5,000
20
43,0001
1,72,000
2002
(@ 20 1,72,000 )
2003
34,4002
1,37,600
@ 20 1,10,080
27,5203
1,10,080
31.07.04
(@ 20 1,10,080
12,8434
97,237
7.10
50,000
47,2375
q s
1.
284
2.
3.
20%
2000
8,00,000
31
2002
80,000
10
2003
2003-04
2,000
20%
2002
01
2003
8,00,000
31
8,80,000
80,000
8,80,000
8,80,000
4,96,000
2003
31
2002
01
4,96,000
3,20,0001
3,20,000
2003
31
4,96,000
1,76,000
4,96,000
285
1.
2.
01. 04.2002
01.01.2000
2000-01
(8,00,000
20
2002-03
4.
01
2001
20,000
1,60,000
16,000
1,76,000
1,76,000
2,000
11
3,20,000
8.00.000
20
3. 2002-03
8,00,000 20
80,000
2001-02
31
01
5.000
2003
2003-04
2004

70,000
PP
5,000

20
rst
ttt
tr
rt
2003
1
2004

6,80,000
70,000
31
7,70,000
20,000
7,70,000
7,70,000
286
2003
31
2003
4,38,000
1
2004
31
2,72,0001
1,66,0002
4,38,000
1.
2.
2001-02
(
&
'
"
90,000
6,80,000
2,72,000
20
1,36,000
1/3
%
#
$
30,000
1,66,000
1,66,000
5,000
2002-03
2003-04
6,80,000
3. 2003-04
01.04.2003
01.04.2001
4.
4,38,000
7.11
s
q
s
q
s
q
287
s s q r s
2.
3.
4.
ss
5.
rs
s
1.
2.
3.
s s
sr
rq
s s
rq
sr
s s
rs
s r
sr s
rs
srs
qr
qr
s s
rs
rq
1.
rs
7.11.1
2.
1.
r r
ss s
rs
sr s
q r
r s
s s
s s
rr
qr
s s
288
31
68,000
10%
8,000
2005
2005
31
8,000
8,000
31
8,000
8,000
31
6,000
6,000
68,000
7.12
10%
8,000
= 60,000
289
s t
s t
1.
2.
3.
4.
5.
6.
1.
t
s
(ii)
(i)
t
s s
ts
s s
s t
ts
qr
3.
ss
2.
7.12.1
290
4.
2.
(i)
6.
7.4
(ii)
5.
4.
3.
1.
6.
5.
7.12.2
(1)
(iv)
(iii)
(ii)
(i)
(2)
291
292
3.
2.
1.
7.12.3
q r
s
1.
2.
3.
293
qs
q r
qs
qs
qs
s P
qs
q
P
qs
7.13
7.5
7.12
P q
294
(i)
(ii)
(v)
(iii)
(iv)
2.
s
t
3.
1.
(i)
(vi)
(vii)
(ii)
(iv)
(iii)
II
4.
5.
5.
6.
9.
8.
7.
13.
11.
12.
10.
rs
2.
1.
3.
4.
6.
295
1.
2.
296
3.
4.
5.
6.
1.
01
10
2,000
10,000
10
12
3.
01
01
10,000
31
10
12,000
12,000
2,50,000
24,000
6,000
56,000
5,000
18,200
6,000
31

97,000
2001
1,25,000
2002
56,000
2001
28,000
15
10,000
01
1.01.2004
1,08,000
1,000
20,000
2001
1.01. 2003
4.
12
72,000
1 2004
31
2,000
01
2.
2,80,000
2004
31
297
2001
10%
01
50,000
31
2,62,448
2,54,582
31
8,40,000
10
2001 2002 2003
2001 5,50,000
1 2001 3,70,000
1.01.2005
2004
2002
1.01.2005
5.
2004
2003
6.
2004
1.01.2005
12,22,666
5,87,337
1 2002 4,50,000
3,00,000 1
(i)
2,25,000
31
2003 31
(ii)
2004
2004
31
01.01.2005
15%
31
2001 2002
01 2003
1 2001
2005
7.
2002
2001
15
85,959
8.
2005

31.03.2005
2001 1,00,000
2,50,000
01
1,09,375
01
1,14,915
2005
25,000
31
01
01
2006
7,500
01.04.2005
01
2005
15,00,000

01
5,50,000
2002
2,00,000
75,000
298
31
2005
2003
6,00,000
10.
20
31
2001 31
20,000
50,000
2,50,000
31
IBM
2002
4,80,000
10
31.03.2005
11.12.03
1,22,500
31
25,000
10
2005
2,00,000
35,00,000
12,00,000
31.12.05
2001
2,00,000
58,333
20,000
2001
31
09,20,000
31
1,00,000
1
2004
31.12.03
20,000
31.12.05
2,00,000
30,000
2001
20,000
75,000
70,000
11,30,000
1
12.
1
2001
15,00,000
2004
31.12.03
30,000
20
01
1,36,250
2002
2003
2001
2003
4,46,000
80,000
11.
1,00,000
2004
31
80,583
2001
31.03.2005
01
2004
2000
31
01
2003
5,000
01
2002 31
2004
1,20,000
31.03.2005
19,00,000
9.
2001
13.
299
15%
5,00,000
14.
01
01
10%
15.
1,86,250

01
16.
31
1,97,500
01
01.12.05
01.12.05
2002

2003
1,00,000
31
11,80,000
10
10,44,013
01
15,00,00
31
5,53.000
2001
31
12,00,000
1,41,000
15%
2003
2001
10,00,000
2004
2004
01
5,00,000
2001
2001
1,00,000
7,00,000
2004
31,687
40,00,000
31,03.2004

01
10%
1,50,000
2001
6,00,000
2003
17.
2003
31
10,00,000
2003
31
3,50,000
55,548
2001
2002
8,00,000
2001
01
2001
2001
4,50,000
31
47,500
31.03.02
41,15,000
300
18.
01
2002
19.
2002
20.
31
2002

21.
3,00,000
15%
2003
1/4
01
15%
31
19,94,260
01
4,00,000
15,000
01.01.03
15,000
2005
50,000
6,000
4,000
"
"
"
2005
1,900
1,600
2,000
8%
31
2002
22.
45,000
81,875
01.01.04
20,00,000
01
2002
12,219
10
1,50,000
01.01.03
40,000
1
2000
50,000
15,00,000
7,735
75,000
1,25,000
2000
2000
2003
01
15%
2002
301
1,000
80,500
5,000
500
1.
2.
(i)
(iii)
(ii)
(iv)
(vi)
(vii)
(viii)
(x)
(v)
(ix)
P
PP
(i)
(iv)
(vii)
(ii)
(v)
(iii)
(vi)
(i)
(ii)
(iii)
(iv)
q
r s sP t
! P

! P

! P
! P PP

! P PP
P

! P P P
P PP
PP

!
t
!
t

1881

1

P P
P
303

8.1 P P
1881 qr s t r t
s t s r tr t
t t r rt qr tr t
r s t t t t r
qr s t
!
s t rt
!
r q t
!
!
!
!
!
!
!
r
r s
s
s q t
r s r t r s

r r
qr r q t
s s t tr
rt r tr t
r r t s r
t r s t
t 10,000 t q q
t t t s
304
8.1.1
10,000
305
10,000
1
2006
10,000

196
110 005
1.4.2006
73
110 037
73
110 037
8.1
P P
P P

1

(i) q
(ii) r
(iii) s
(iv) t
(v)

(vi)
r

(vii)
(viii)

(ix)
t
(x)
306
8.2
30,000
2006
30,000
24
2,
110 002
8.2
q r
s
1881
110 006
307
8.2.1

8.2

2
P
qr s str
s
1.
2.
3.
s t
s
q t r r
s s s
q s s

s t
s
q t r
s s s
q s s

q
tq
s
q
s s
4.
q
r s s q s
q
s s
5.
s
q
s
q
q s
8.3
308
(i)
(iv)
8.3
(iii)
(ii)
" " !"
8.4
309
30 5
7 5 33
8 5

8 7
1881

20,000
8 8
9
8.5

8.6 P
8.7
310
8.7.1
q
r
r
q
q
r r q
2.
r
q
q
1.
( )
( )
3.
311
8.7.2 P P
q rst
t t t

3
1.
312
2.
3.
4.
313
1
1 t 2006 20,000
t

t
(i)
(ii)
(iii)
(iv)

12%

31 2006
5

P
(i)
q r s
2006
01
01
05
(ii)
20,000
20,000
20,000
20,000
20,000
20,000
q rq q
2006
01
20,000
20,000
314
01
01
(iii)
600
20,000
01
20,000
20,000
20,000
01
20,000
2006
01
20,000
20,000
20,000
(iv)
20,000
01
2006
01
19,400
20,000
20,000
20,000
20,000

31
315
20,000
20,000
20,000
20,000
2006
1
20,000
20,000
20,000
20,000
20,000
20,000
2
15 2006 P 8,000
P P P 15 P
q 8,250 s q 15 12
P s P s
P q q P
316
2006
15
8,250
8,000
250
8,250
8,000
8,000
8,000
15
8,000
15
2006
5
8,000
8,000
8,000
8,000
8,000
8,000
18
317
2006
15
8,000
250
8,250
7,920
80
8,000
8.8
P

q rP s
r
s r
s r r r s s
t t

t t

t t

t t t

318
2006
10,000
200
(i)
2006
1
10,000
10,000
10,000
10,000
(ii)
2006
1
10,000
10,000
10,000
10,000

1 t
1 t
(iii)
319
10,000
10,000
9,800
200
10,000
10,000
10,000
10,000
2006

10,000
10,000
10,000
10,000
10,000
10,000
10,000
2006
1 t
10,000
10,000
320
10,000
r
s
q
q
r
s
r
s
10,000
10,000
10,000
8.8.1
321

15,000

1 2006
50

12
(i)
t t P P PP
PP
2006
01
01
04
qrs

qrs

qrs
qrs
qrs

qrs
50
t
P
15,000
15,000
15,000
15,000
15,050
15,000
50
322
(ii)
15,050
01
15,000
04
15,050
15,050
15,000
15,000
15,000
15,000
15,000
01
2006
01
15,050
15,000
450
14,550
04
15,000
15,000
15,000
01
15,000
01
2006
01
323
r r r

2006
01
01
04
15,000
15,000
15,000
15,000
15,000
50
15,050
8.9 PP

q s t q t t
s
qs t t
t s t t q
sq t t t t q
q t s q
s t 10,000
s t 3,000 q
q 7,000 s
q q t s t t q t
s t t q t q
q s
s
324
3,000
2006
q r
12
18,000
3,000
15,000
300
15,300
15,000
18,000
18,000

3,000
300
2006
1
18,000
325
15,000
300
15,300
15,000
15,000

3,000

18,000

300

2006
1
t

18,000
18,000
3,000
15,000
15,000
300
15,300
15,000
15,000
300
15,000
15,000
8.10 P
q s q q qq s
q s s s q s
326
q r
t
s
2006
10,000
2006
6%
2006
1
10,000
10,000
10,000
10,000
327
s r
r
rs s
r r
9,950
50
10,000
r s r s

2006
1

10,000
2006
1
10,000
2006
1

10,000
2006
1
50
10,000
2006
01
01
04
2006
01
r
r s rs s
r s
r r
s rs s
r r
s r
s r
rs s
s r s r r

10,000
10,000
10,000
10,000
10,000
9,950
50

10,000
10,000
2006
04
t

10,000
10,000
328
2006
01
2006
10,000
01
10,000
50
10,000
8.11

8.3
8.3
P
s
8.11.1
10,000
329
8.11.2

8.4

s P
8.4:
q r t
t q
r t t

q
2006
7
1,32,500 4
9
9,70,000
13
39,000
14
25,500
18
42,000
21
31,000
22
20,000
330
23
35,000
21,500
2006
1
1,32,500
1,32,500
1,32,500
2006
14
2006
7
1,32,500
31
30,000
27
2006
25,000
25,000
25,000
25,000
2006
21
2006
31,000
31,000
21
31,000
31,000
2006
22
2006
20,000
20,000
22
20,000
20,000
331
2,73,500
23
27
05
06
22
04
21
03
07
07
01
02
1,99,500
21,000
2006
03
2006
31
04
18
03
13
ss
02
2006
09
42,000
21
16
23
26
20
24
17
17
2006
01
39,000
97,000
31
35,000
30,000
1,32,500
20,000
31,000
25,500
332
2006
23
30,000
23
30,000
30,000
30,000
2006
27
2006
35,000
35,000
27
35,000
35,000
31
2006
2006
2,73,500
31
2,73,500
2,73,500
2,73,500
2006
9
2006
9
97,000
97,000
97,000
97,000
2006
13
2006
39,000
39,000
39,000
39,000
333
2006
2006
18
42,000
18
42,000
42,000
18
42,000
2006
2006
31
21,500
31
21,500
21,500
21,500
2006
31
1,99,500
1,99,500
2006
31
1,99,500
1,99,500

4
15 2006 P 30,000
P P P 31 2006
P 29,250 P
P P P P
P 10,500 P 500 q s P
20,000 P P P P P
20,800 s P P P
P s P P P
334
2006
15
15
30,000
500
30,500
800
20,800
20,000
20,000
10,500
19
30,500
30,000
29,250
750
19
30,000
30,000
19
31
30,000
30,000
335
2006
15
15
19
19
22
30,000
30,000
30,000
30,000
30,000
500
30,500
30,500
10,500
20,000
20,000
20,000
5
30 2005 14,000 P
2,000 4,000
8,000 P
P P
3 2005 12%
q
50
s 3 P 2006 4,000 s
100
P
s
336
2005
30
30
4,000
7,760
240
4,000
14,000
14,000
14,000
30
14,000
8,000
2006
2
2,000
8,050
4,050
4,050
8,050
2,000
100
100
4,100
4,100
4,100
4,100
12
337
2005
2005
30
14,000
2006
3
30
14,000
2006
8,050
100
4,050
4,100
22,150
22,150

t
r
2005
30
30

s s s s
s s
s
s s s
s
s
s s
s

s s s s
s
50
14,000
14,000
14,000
14,000
2006
2
2,000
8,000
50
8,050
s
s s s
s s 4,000

s

2,000
4,050
4,050
100
100
338
4,100
4,100
4,100
4,100
2005
30
14,000
30
2006
9
4,050
8,000
50
100
22,150
2006
10,000
18%
22,150
14,000
4,100
2006
2005
2006
1
10,000
10,000

1 t
7 t
339

t
18%
t
10,000
10,000
10,000
10,000
10,000
10,000
450
450
10,450
10,450
10,450
10,450
7
1
2006 6,000
5,760
15 2,000
P 100

15 P
2005
1
6,000
6,000
340
5,760
6,015
2,000
2,000
100
100
2006
4,115
2006
130
200
4,000
2,170
10
18%
6,000
4,115
6,015
6,000
240
5,760
2006
1
6,000
6,000

4 r
4 r
4 r
7 r
7 r
341
r
r
r r

r
r r
r
r r
r
r
2,130 r

r
r r

r
r r

6,000
10
6,010
120
120
6,130
4,000
2,130
4,000
4,000
200
200
r r
r
r
r r
4,200
r
r
r r r
4,000
200
4,000
4,000
2006
01
04
r
r r
r r r
r
r 18% r

6,000
6,000
5,730
270
6,000
342
04
10
04
(i)
120
(ii)
(iii)
s
t
6%
2006
P
P
10,000
q
P
(vii)
(viii)
(v)
(vi)
(iv)
8.12
120
6,010
6,000
343
2006
01
01
03
10,000
10,000

6%

9,700
9,700
10,000
10,000
2006
01
03
10,000
10,000
10,000
10,000
10,000
10,000

q s
s
344
9,000
8,925
75
4,500
4,500
4,500
37.50
4,462.50
9,000
9,000
2005
2006
1
6%
9,000
345
2006
1
9,000
9,000
44,64.50
37.50
4,500
4,500
4,500
9,000
9,000
10
s s s P 1 2006 s s 3 s
s
s
s
s s 5,000 s s s s
4,000 s s s s ss s s ss
4,800 s P 3,850 s s q s s s 1,000
s s s P s s s
s sss s s s ss s
2006
01
5,000
5,000
346
01
01
150
3,850
4,000
4,000
4,000
04
1,000
04
1,000
5,000
5,000
2006
01
4,000
4,000
01
5,000
5,000
01
2007
04
4,800
200
5,000
1,000
1,000
04
4,000
4,000
347
11
1 2006
3,000 4,000 5,000

4 2006 4,700

t
t

2006
1
(i) 4
(ii) 4

3,000 4,000 5,000

qs

5,000 4,700
s
12,000
12,000
4,000
4,000
4,700
300
5,000
3,000
3,000
3,000
3,000
4,000
4,000
348
!
!
!
!
!
!
!
1.
!
!
ii
iii
4.
3.
2.
5,000
5,000
349

!
!
!
!
!

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.

1.
2.
3.
4.
5.
6.
7.
350
1.
2006
20
10,000
5,000
6%
30,00
12%
30,000
15,000
7,000
40
8,000
2006
15
6.
2006
1881
2006
5.
30
10,000
2006
4.
2006
3.
2.
50%
1881
2%
351

7.
40,000

!

!
6%
!
t
!
10

8.
10%

21.12.2006
26.12.2006
28.12-2006
31.12.2006
1,000
1,200
2,000
5,000
30
21.12.2006
26.12.2006
12% 25.1.2006
28.12.2006
1,900 31.12.2006

9.
1 2005
25,000
30

!
!
!
!

t 6%

352
10.
13
11.
12,000
19
20,000
6%
12%
12%
2006
10,200
40,000
40
10,000
2006
5,000
12.
15
2006
15
1,000
200
25,000
5,200
6%
5,000
2006
50
6%
50
13.
20,000
35,000
30
353
!
!
14.
t

t
17 t 2006 18,000
45
t
40
18,700 t t

15. 2 2006 19,000 4,000

30
t t
17,500 2,500
60
15,400

5,000
5,000
15,500 t t

t t

16. 2 2006
17. 1 2006 12,000

1
45

t 12% t
2 9%
t t

18. 1.2.2006
21,000

25.2.2006

t

t
100

354
19.
14.2.2006
22. 1
10,000
500
200
18,000
10,000
8%
12,000
100
2006
500
12%
500
2006
23.
23,000
10%
21. 1
20. 1.12.2006
7,500
10.4.2006
2,000
8%
2005
355

24.
1 2006
8,000 2 5%

25.
1 2005 15,000
8%

2/3, 1/3

100

26.
1 2006
5,000
8,000
13,500
14,000
5,000
12,000
6,000

2
48,000
05.01.06
4
4,750
8
3 8,000
10 7,900
12
22 2
23
25
29 2,000 3

356
(i)
(vii)
(i)
(viii)
(ii)
(ii)
(vi)
(1)
(iii)
(ix)
(iv)
(x)
(v)
(vi)
2
(2)
(3)
(4)
(vii)
(viii)
(iii)
(iv)
(v)

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Certified Public Accountants (AICPA))

(2) 4,80,000 (2) 4,80,000

50,000 + 3,00,000 + 6,00,000

1,85,000+ 50,000 + 3,00,000 +5,00,000 + 1,00,000

1,05,000 + 1,65,000 + 3,00,000 + 5,00,000 + 1,00,000

1,65,000 + 1,20,000 + 3,00,000 + 5,00,000 + 1,00,000

40,000 + 3,00,000 + 5,00,000 + 1,00,000 + 1,25,000

40,000 +3,00,000 +5,40,000 + 1,00,000 +

40,000 + 3,00,000 + 5,40,000 + 1,00,000 +

+ 4,65,000 + 1,00,000 + 1,25,000 = 2,85,000 + 9,10,000

A/c Payee only

(i) (ii) (iii)

ifjlEifkdh ykxr & vuqekfur

ifjlEifkdh vf/xzg.kykxr &vuqekfur

= 2,00,000 20,000 = 1,80,000

2002 2003 2004

2001 2002 2003

" " !"

3,000 4,000 5,000

15. 2 2006 19,000 4,000

17. 1 2006 12,000

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