Class 11th ज

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vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs
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ISBN 81-7450-727-2
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lokZf/dkj lqjf{kr
vizSy 2007 pS=k 1929 izdk'kd dh iwoZ vuqefr osQ fcuk bl izdk'ku osQ fdlh Hkkx dks Nkiuk
rFkk bySDVkWfudh] e'khuh] iQksVksizfrfyfi] fjdkWfMZx vFkok fdlh vU;
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uoacj 2007 dkrd 1929
fof/ ls iqu% iz;ksx ifr }kjk mldk laxzg.k vFkok izlkj.k oftZr gSA
bl iqLrd dh fch bl 'krZ osQ lkFk dh xbZ gS fd izdk'kd dh iwoZ
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vuqefr osQ fcuk ;g iqLrd vius ewy vkoj.k vFkok ftYn osQ vykok
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fdlh vU; izdkj ls O;kikj }kjk m/kjh ij] iqufoZ; ;k fdjk, ij u
fnlacj 2008 ikS"k 1930 nh tk,xh] u csph tk,xhA
bl izdk'ku dk lgh ewY; bl i`"B ij eqfzr gSA jcM+ dh eqgj vFkok jk"Vh; ikB~;p;kZ dh :ijs[kk (2005) lq>krh gS fd cPpksa osQ Ldwyh thou dks ckgj osQ thou
e e
fpidkbZ xbZ iphZ (fLVdj) ;k fdlh vU; fof/ }kjk vafdr dksbZ Hkh
PD 4T RPS la'kksf/r ewY; xyr gS rFkk ekU; ugha gksxkA ls tksMk+ tkuk pkfg,A flkar fdrkch Kku dh ml fojklr osQ foijhr gS ftlosQ izHkkoo'k gekjh
h h
O;oLFkk vkt rd Ldwy vkSj ?kj osQ chp varjky cuk, gq, gSA ubZ jk"Vh; ikB~;p;kZ ij vkkkfjr
jk"Vh; 'kSf{kd vuql/
a ku vkSj izf'k{k.k ,u lh bZ vkj Vh osQ izdk'ku foHkkx osQ dk;kZy; ikB~;e vkSj ikB~;iqLrosaQ bl cqfu;knh fopkj ij vey djus dk iz;kl gSaA bl iz;kl esa gj
T s T s
ifj"kn~] 2007
i i
,u-lh-bZ-vkj-Vh- oSaQil fo"k; dks ,d et+cwr nhokj ls ?ksj nsus vkSj tkudkjh dks jVk nsus dh izo`fr dk fojks/ 'kkfey
l l
Jh vjfoan ekxZ
R R
u;h fnYyh 110 016 iQksu % 011&26562708 gSA vk'kk gS fd ;s dne gesa jk"Vh; f'k{kk uhfr (1986) esa of.kZr cky&oaQs fnzr O;oLFkk dh fn'kk
esa dki+Qh nwj rd ys tk,xsA
b b
108] 100 iQhV jksM
E E
gsyh ,DlVsas'ku] gksLMsosQjs
cuk'kadjh III LVst
bl iz;Ru dh liQyrk vc bl ckr ij fuHkZj gS fd Ldwyksa ds izkpk;Z vkSj v;kid cPpksa
u u
csaxyq# 560 085 iQksu % 080&26725740 dks dYiuk'khy xfrfof/;ksa vkSj lokyksa dh enn ls lh[kus vkSj lh[kus osQ nkSjku vius vuqHkoksa
C C
uothou VLV Hkou ij fopkj djus dk volj nsrs gSAa gesa ;g ekuuk gksxk fd ;fn txg] le; vkSj vkt+knh nh tk,
N rep N rep
Mkd?kj uothou
vgenkckn 380 014 iQksu % 079&27541446 rks cPps cM+ksa }kjk lkSaih xbZ lwpuk lkexzh ls tqM+dj vkSj tw>dj u, Kku dk l`tu djrs gSaA
lh-MCY;w-lh- oSaQil f'k{kk osQ fofo/ lk/uksa ,oa lzksrksa dh vuns[kh fd, tkus dk izeq[k dkj.k ikB~;iqLrd dks ijh{kk
fudV% /udy cl LVkWi ifugVh
dksydkrk 700 114 iQksu % 033&25530454 dk ,dek=k vk/kj cukus dh izo`fk gSA ltZuk vkSj igy dks fodflr djus osQ fy, t+:jh gS
e e
lh-MCY;w-lh- dkWEIySDl fd ge cPpksa dks lh[kus dh izf;k esa iwjk Hkkxhnkj ekusa vkSj cuk,] mUgsa Kku dh fu/kZfjr [+kjq kd
ekyhxkao dk xzkgd ekuuk NksM+ nsaA
xqokgkVh 781021 iQksu % 0361&2674869
#- 65.00 ;s ms'; Ldwy dh nSfud ft+anxh vkSj dk;Z'kSyh esa dki+Qh isQjcny dh ekx djrs gSaA nSfud
b b
le;&lkj.kh esa yphykiu mruk gh t+:jh gS ftruh okf"kZd osQysaMj osQ vey esa pqLrh] ftlls
f'k{k.k osQ fy, fu;r fnuksa dh la[;k gdhdr cu losQA f'k{kk vkSj ewY;kadu dh fof/;k Hkh
o o
izdk'ku lg;ksx
bl ckr dks r; djsaxh fd ;g ikB~;iqLrd Ldwy esa cPpksa osQ thou dks ekufld ncko rFkk
t t
v;{k] izdk'ku foHkkx % is;sVh jktkoqQekj
cksfj;r dh txg [kq'kh dk vuqHko djkus esa fdruh izHkkoh fl gksrh gSaA cks> dh leL;k ls
eq[; mRiknu vfkdkjh % f'ko oqQekj
t t
fuiVus osQ fy, ikB~;e fuekZrkvksa us fofHkUu pj.kksa esa Kku dk iqufuZ/kZj.k djrs le; cPpksa
eq[; laiknd % 'osrk mIiy osQ euksfoKku ,oa v;kiu osQ fy, miyC/ le; dk ;ku j[kus dh igys ls vf/d lpsr
o o
eq[; O;kikj izca/d % xkSre xkaxqyh dksf'k'k dh gSA bl dksf'k'k dks vkSj xgjkus osQ ;Ru esa ;g ikB~;iqLrd lksp&fopkj vkSj foLe;]
n n
lgk;d laiknd % xkscn jke NksVs lewgksa esa ckrphr ,oa cgl vkSj gkFk ls dh tkus okyh xfrfof/;ksa dks izkFkfedrk nsrh gSA
,u-lh-bZ-vkj-Vh- okVjekoZQ 80 th-,l-,e- isij ij eqfnzrA
lgk;d mRiknu vf/dkjh % vrqy lDlsuk
,u lh bZ vkj Vh bl iqLrd dh jpuk osQ fy, cukbZ xbZ ikB~;iqLrd fuekZ.k lfefr osQ
izdk'ku foHkkx esa lfpo] jk"Vh; 'kSf{kd vuqlakku vkSj ifjJe osQ fy, drKrk O;Dr djrh gSA ifj"kn~ lkekftd foKku ikB~;iqLrd lykgdkj lfefr
izf'k{k.k ifj"kn~] Jh vjfoan ekxZ] ubZ fnYyh 110 016 }kjk vkoj.k
izdkf'kr rFkk ;ax fizafVax izSl] 2626] xyh ua- 7] fcgkjh 'osrk jko
osQ v;{k izkis Qs+ lj gfj oklqnos u vkSj bl ikB~;iqLrd lfefr osQ eq[; lykgdkj izkis Qs+ lj vkj-
dkWyksuh] 'kkgnjk] fnYyh 110 032 }kjk eqfnzrA osQ- xzkos j dh fo'ks"k vkHkkjh gSA bl ikB~;iqLrd osQ fodkl esa dbZ f'k{kdksa us ;ksxnku fn;k] bl
iv v
;ksxnku dks laHko cukus osQ fy, ge muosQ izkpk;ks osQ vkHkkjh gSAa ge mu lHkh laLFkkvksa vkSj
laxBuksa osQ izfr rK gSa ftUgksua s vius lalk/uks]a lkexzh vkSj lg;ksfx;ksa dh enn ysus esa gesa
mnkjrkiwod Z lg;ksx fn;kA ge ek;fed ,oa mPp f'k{kk foHkkx] ekuo lalk/u fodkl ea=kky;
}kjk izkis Qs+ lj e`.kky ehjh ,oa izkis Qs+ lj th-ih- ns'kikaMs dh v;{krk esa xfBr fuxjkuh lfefr ikB~;iqLrd fuekZ.k lfefr
(ekWfuVfjax desVh) osQ lnL;ksa dks viuk ewY;oku le; vkSj lg;ksx nsus osQ fy, /U;okn nsrs
ed d
gSAa O;oLFkkxr lq/kjksa vkSj vius izdk'kuksa esa fujarj fu[kkj ykus osQ izfr lefiZr ,u lh bZ vkj Vh v;{k] lkekftd foKku ikB~;iqLrd lykgdkj lfefr
e
fVIif.k;ksa ,oa lq>koksa dk Lokxr djsxh ftuls Hkkoh la'kks/uksa esa enn yh tk losQA
gfj oklqnsou] izksi+sQlj] bfrgkl foHkkx] dydkk fo'ofo|ky;] dksydkrk
h h
u;h fnYyh funs'kd eq[; lykgdkj
T i s T is
20 uoacj 2006 jk"Vh; 'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn~ vkj- osQ- xzksoj] izksI+ksQlj (lsokfuo`k)] Ldwy vki+Q eSustesaV LVMht+] bXuw] u;h fnYyhA
R l R l
lnL;
E b E b
,p-oh- >kac] jhMj] [kkylk dkyst] fnYyh fo'ofo|ky;
u u
,u- osQ- ddM+] funs'kd] egkjktk vxzlsu baLVhV~;wV vki+Q esustesaV] jksg.kh] u;h fnYyh
C C
,l-,l- lgjkor] lgk;d vk;qDr] osaQnzh; fo|ky; laxBu] paMhx<+
N rep N rep
,l-lh-gqlSu] izksI+ksQlj] okf.kT; foHkkx] tkfe;k fefYy;k bLykfe;k] u;h fnYyh
vkscy jsh] izksI+ksQlj] okf.kT; foHkkx] mLekfu;k fo'ofo|ky;] gSnjkckn] vka/z izns'k
Mh- osQ- osn] izksI+ksQlj] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] ,ulhbZvkjVh u;h fnYyh
e e
nhid lgxy] jhMj] nhu n;ky mik;k; dkyst] fnYyh fo'ofo|ky;
jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ek;fed fo|ky;] u;h lM+d] fnYyh
b b
ofurk f=kikBh] ysDpjj] okf.kT; foHkkx] fnYyh Ldwy vkWiQ+ bdkWuksfeDl] fnYyh fo'ofo|ky;] fnYyh
lfork 'kaxkjh] ihthVh okf.kT;] Kku Hkkjrh Ldwy] lkosQr] u;h fnYyh
o o
lq/hj lijk] ihthVh okf.kT;] osaQnzh; fo|ky;] lqYrkuiqj] mkj izns'k
t t
fgUnh vuqokn
t t
vej flag lpku] vuqoknd] vkj- osQ- iqje] u;h fnYyh
o o
jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ek;fed fo|ky;] u;h lM+d] fnYyh
n n
lnL;&leUo;d
f'kizk oS|k] jhMj (okf.kT;)] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] jk"Vh; 'kSf{kd
vuqla/ku vkSj izf'k{k.k ifj"kn] u;h fnYyh
vkHkkj fo"k;&lwph
ed d
jk"Vh; 'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn] bl iqLrd osQ fuekZ.k ,oa iqujh{k.k esa lg;ksx nsus vkeq[k iii
e
gsrq ikB~;iqLrd fuekZ.k lfefr dk vkHkkj O;Dr djrh gSA
v;k; 1 vykHkdkjh laLFkkvksa osQ fy, ys[kkadu 1
h h
ifj"kn~] lfork flUgk] izksi+sQlj ,oa foHkkxk;{k (lkekftd foKku ,oa ekufodh f'k{kk 1-1 vykHkdkjh laLFkkuksa dk vFkZ ,oa fo'ks"krk, 1
foHkkx) osQ izfr Hkh viuh rKrk vfiZr djrh gS] ftUgksaus bl ikB~;iqLrd dks iw.kZ :i nsus
T s T s
1-2 vykHkdkjh laLFkkvksa osQ vfHkys[kksa dk ys[kkadu 2
i i
esa viuk vewY; ;ksxnku fn;kA 1-3 izkfIr ,oa Hkqxrku [kkrk 3
R l R l
ifj"kn~] eqljZr ijohu] dkWih ,MhVj_ vfuy 'kekZ] izwiQ jhMj osQ lg;ksx gsrq viuk gkfnZd 1-4 vk; vkSj O;; [kkrk 13
b b
vkHkkj Kkfir djrh gS] ftUgksua s bl ikB~;iqLrd dks iw.kZ :i nsus esa viuk egRoiw.kZ ;ksxnku fn;kA 1-5 rqyu i=k 18
E E
blh lanHkZ esa izdk'ku foHkkx] ,u lh bZ vkj Vh dk lg;ksx Hkh mYys[kuh; gSA 1-6 oqQN fof'k"V ensa 23
u u
1-7 ryiV ij vk/kfjr vk; vkSj O;; [kkrk 43
C
N rep C
N rep
1-8 izklafxd O;kikfjd f;kdyki 43
v;k; 2 lk>snkjh ys[kkadu vk/kjHkwr vo/kj.kk, 70

2-1 lk>snkjh oQh izfr 71
e e
2-2 lk>snkjh foys[k 72
2-3 lk>snkjh [kkrksa osQ fof'k"V igyw 74
b b
2-4 lk>snkjksa osQ iwth [kkrksa dk vuqj{k.k 75
2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80
o o
2-6 ,d lk>snkj dks ykHk dh xkjaVh 95
t t
2-7 iwoZ lek;kstu 100
2-8 vafre ys[ks 103
ot o t
v;k; 3 lk>snkjh iQeZ dk iquxZBu %lk>snkj dk izos'k
3-1 lk>snkjh iQeZ osQ iquxZBu osQ izdkj
123
123
n n
3-2 lk>snkj dk izos'k 124
3-3 u;k ykHk foHkktu vuqikr 125
3-4 R;kx vuqikr 128
3-5 [;kfr 131
3-6 lafpr ykHkksa vkSj gkfu;ksa dk lek;kstu 154
viii
3-7 ifjlaifk;ksa oQk iqueZwY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k 155

3-8 iwth dk lek;kstu 161
3-9 orZeku lk>snkjksa osQ ykHk foHkktu vuqikr esa ifjorZu 173
v;k; 4 lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk @ e`R;q 186
d
4-1 lsokfuo`k @e`k lk>snkj dks ns; jkf'k dk fu/kZj.k 186 vykHkdkjh laLFkkvksa osQ fy, ys[kkadu 1
e
4-2 u;k ykHk foHkktu vuqikr 187
4-3 vfHkykHk vuqikr 188
h
4-4 [;kfr dk O;ogkj 193 vf/xe ms'; oqQN laLFkk, ,slh gksrh gSa tks vius lnL;ksa rFkk lekt dks lsok,
T s
4-5 ifjlaifk;ksa rFkk nkf;Roksa osQ iqueZwY;kadu osQ fy, lek;kstu 203 iznku djus osQ ms'; ls vkjaHk dh tkrh gSaA bu laLFkkvksa esa kekZFkZ
i
bl v;k; dks i<+us osQ mijkar
l
4-6 lafpr ykHkksa rFkk gkfu;ksa dk lek;kstu 206 vki % laLFkku, fo|ky;, kkfeZd laLFkku, O;kikfjd laxBu, dY;k.k lfefr;ka
R
4-7 lsokfuo`k lk>snkj dks ns; jkf'k dk fuiVkjk 207 vykHkdkjh laLFkkvksa dk vFkZ vkSj dyk rFkk laLfr dks c<+kok nsus osQ ms'; ls LFkkfir laLFkku
b
vkSj fo'ks"krk, le> losQaxsA
E
4-8 lk>snkjksa dh iwth dk lek;kstu 216
vykHkdkjh laLFkkvksa ls lacafkr bR;kfn 'kkfey gSaA bl laLFkkuksa dk eq[; ms'; lekt lsok gksrk gS
u fd vU; O;kikfjd laLFkkuksa dh rjg ykHk dekukA lkekU;r% bl
u
4-9 lk>snkj dh e`R;q 223 ys[kkadu vfHkys[kksa dh izfr vkSj
C
vko';drk dks igpku losQxa As izdkj osQ laLFkku fdlh izdkj dh O;kikfjd xfrfofk ugha djrs vkSj
N rep
vykHkdkjh laLFkkvksa }kjk rS;kj
v;k; 5 lk>snkjh iQeZ dk fo?kVu 241
fd, tkus okys fokh; fooj.kksa
budk lapkyu U;klh }kjk fd;k tkrk gS] tks fd iw.kZ :i ls vius
5-1 lk>snkjh dk fo?kVu 241 osQ flkarksa dh lwph rS;kj dj lnL;ksa vkSj lfefr dh mRiUu fuf/ dk mi;ksx, laLFkk osQ ms'; dks
5-2 iQeZ dk fo?kVu 242 ik,xs vkSj mldh izfr dh iwjk djus osQ fy, djrs gSaA blfy, bUgsa izR;sd ys[kk o"kZ osQ var esa
O;k[;k dj losQaxsA
(lkekU;r% fokh; o"kZ osQ fy,) [kkrs vkSj fokh; fooj.k cukus gksrs
e
5-3 [kkrksa dk fuiVkjk 243
nh xbZ frfFk ij izkfIr ,oa Hkqxrku
5-4 ys[kkadu O;ogkj 245 [kkrs dks rS;kj dj losQaxsA gSa tks fd izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrk rFkk rqyu
fn, x, izkfIr ,oa Hkqxrku [kkrs i=k osQ :i esa gks ldrs gSaA
b
vkSj vfrfjDr lwpukvksa ls vk; ;g ,d dkuwuh vko';drk Hkh gS vkSj muosQ vk; vkSj O;;
vkS j O;; [kkrk cukus dh
izf;k dh O;k[;k dj losQaxsA [kkrs tks fd O;kikfjd laLFkkuksa }kjk rS;kj fd, x, [kkrksa ls vyx
o
vk; vkSj O;; [kkrk rFkk izkfIr izfr osQ gksrs gSa, dks cukus esa lgk;d gksrs gSaA
t
,oa Hkqxrku [kkrs osQ e; varj
Li"V dj losQaxsA
1.1 vykHkdkjh laLFkkuksa dk vFkZ ,oa fo'ks"krk,
t
izkfIr ,oa Hkqxrku [kkrs rFkk
blls lacafkr vU; lwpukvksa vykHkdkjh laLFkkvksa ls vk'k; ,sls laLFkkuksa ls gS ftudk iz;ksx
o
ls vk; vkSj O;; [kkrk vkSj
rqyu&i=k rS;kj dj ik,xsA lkekftd dY;k.k osQ fy, gksrk gS rFkk ftudk fuekZ.k kkfeZd
n
vk; vkSj O;; [kkrs dh oqQN laLFkkuksa, ftudk ms'; ykHk ls izsfjr ugha gksrk osQ fy, fd;k tkrk
fof'k"V enksa tSls lnL;ksa ls gSA budk eq[; ms'; fdlh fof'k"V lewg ;k leLr turk dks lsok,
pank] fof'k"V fuf/] olh;r]
iqjkuh LFkk;h ifjlaifk;ksa dk iznku djuk gksrk gSA vkerkSj ij ;g fdlh izdkj dk mRiknu, ;
fo; vkfn osQ O;ogkj dh ;k oLrqvksa dk fo; vkSj fdlh izdkj dk mkkj ysu&nsu ugha
O;k[;k dj ik,xsA djrhA blfy, bUgsa ys[kk iqLrdksa (tSlk fd O;kikj ls lacafkr) vkSj
2015-16
2 ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs vykHkdkjh laLFkkvksa osQ fy, ys[kkadu 3
O;kikfjd vkSj ykHk rFkk gkfu [kkrk cukus dh vko';drk ugha gksrhA bu laLFkkuksa }kjk cukbZ xbZ fuf/ iwth vfHkys[ku fd;k tkrk gS tks fd ,d ys[kk o"kZ dh lekfIr ij fokh; fooj.k cukus esa lgk;rk iznku djrs
fuf/ vFkok lkekU; fuf/ esa tek dh tkrh gSA vkerkSj ij budh vk; dk eq[; ksr, blosQ lnL;ksa ls gSaA blosQ vfrfjDr lHkh ewrZ ifjlaifk;ksa rFkk miHkksx djus yk;d dks izysf[kr djus osQ fy, ,d LVkWd
izkIr vuqnku rFkk nku, lgk;rk fofuos'k ls izkIr vk; bR;kfn gks ldrk gSA bl izdkj osQ laLFkkuksa }kjk jftLVj dk iz;ksx Hkh vko';d gSA
cfg;ksa dks j[kus dk eq[; ms'; oSkkfud t+:jrksa dks iwjk djuk rFkk muosQ fuf/ osQ iz;ksx ij fu;a=k.k ;s laLFkk, dksbZ iwth [kkrk rS;kj ugha djrh gSaA blosQ cnys esa ;g iwth fuf/, ftudks lkekU;
esa lgk;rk iznku djuk gSA izR;sd ys[kk o"kZ dh lekfIr ij (lkekU;r% fokh; o"kZ) ;g fokh; fooj.k fuf/ Hkh dgrs gSa, tks fd vfkykHk, vkthou lnL;rk, 'kqYd, nku, olh;r] bR;kfn izkfIr;ksa osQ :i
rS;kj djrh gSa rFkk viuh fokh; fLFkfr osQ fy, vk; rFkk O;; fooj.k rS;kj djrh gSa vkSj mUgsa oSkkfud esa lky nj lkyksa esa gqbZ gSa] dks cukrs gS,a vr% lnL;ksa vkSj vU; nkudrkZvksa }kjk izkIr fuf/ osQ
izkfkdj.k esa tek djokrh gSa ftls lfefr iathr dgk tkrk gSA xcu, nq#i;ksx dh laHkkouk dks de djus ;k cpus osQ fy, mfpr ys[kkadu iz.kkyh dh vko';drk
gksrh gSA
bl izdkj dh laLFkkvksa oQh eq[; fo'ks"krk, bl izdkj gSa%
vafre [kkrs rFkk vafre fooj.k% vykHkdkjh laLFkkuksa dks Hkh izR;sd ys[kk o"kZ osQ var esa vafre fooj.k
1- ;g laLFkku fdlh fof'k"V lewg ;k leLr turk dks tSls fd f'k{k.k, O;k;ke'kkyk, euksjatu,
cukus dh vko';drk gksrh gSA gkykafd ;g laLFkk, ykHk u vftZr djus okys laLFkku gSa vkSj bUgsa
[ksyowQn rFkk blh izdkj dh vU; laLFkkvksa dks tkfr, keZ rFkk jax dks ;ku fn, fcuk lsok, O;kikfjd [kkrk ;k ykHk o gkfu [kkrk cukus dh vko';drk ugha gksrh ijarq ;g tkuuk Hkh t+:jh gS
iznku djuk gksrk gSA bldk eq[; ms'; lsokvksa dks ykxr osQ fcuk ;k ukeek=k dh ykxr ij fd D;k o"kZ osQ nkSjku fd, tkus okys O;;ksa osQ fy, i;kZIr vk; gS ;k ughaA osQoy bruk gh ugha, bUgsa
miyCk djkuk gksrk gS u fd ykHk dekukA t+:jh vafre lwpuk, blosQ lnL;ksa, nkudrkZvksa vkSj ,df=krdrkZvksa rFkk lfefr osQ iathdrkZ dks Hkh
2- budk fuekZ.k kekZFkZ izU;kl@lekt dh rjg gksrk gS vkSj buesa vuqnku djus okys blosQ lnL;
miyCk djokuh gksrh gSaA bl ms'; osQ fy, bUgsa izR;sd ys[kk o"kZ osQ var esa buosQ vafre [kkrs rS;kj
dgykrs gSaA djus gksrs gSa rFkk ys[kkadu osQ lkekU; flkar iwjh rjg ls ykxw gksrs gSaA vO;kikfjd laLFkkvksa osQ vafre
3- buosQ dk;ks dk izcak lkekU;r% izcakd@'kklu lacakh desVh (lfefr) rFkk blosQ pqus gq, [kkrksa eas 'kkfey gSa%
lnL;ksa }kjk fd;k tkrk gSA 1- izkfIr ,oa Hkqxrku [kkrk
4- bu laLFkkvksa dh vk; osQ eq[; ksr gS%a (i) lnL;ksa ls vuqnku (ii) nku (iii) olh;r (iv) vuqnku 2- vk; vkSj O;; [kkrk, rFkk
esa lgk;rk (v) fofu;ksx ls vk; , bR;kfnA 3- rqyu i=k
5- bu laLFkkvksa }kjk fofHkUu ksrksa }kjk cukbZ xbZ fuf/ dks iwth fuf/ vFkok lkekU; fuf/ esa tek
izkfIr ,oa Hkqxrku [kkrk jksdM+ rFkk cSad osQ ysu&nsu dk ,d lkjka'k gS tks fd vk; vkSj O;; [kkrk
fd;k tkrk gSA vkSj rqyu i=k dks rS;kj djus esa lgk;rk iznku djrk gSA blosQ lkFk gh, ;g dkuwuh :i ls vko';d Hkh
6- O;; ij vk; dk vkfkD;, vfk'ks"k osQ :i esa blosQ lnL;ksa osQ e; forfjr ugha fd;k tkrkA
gS D;ksafd izkfIr ,oa Hkqxrku [kkrs dks Hkh vk; vkSj O;; [kkrs osQ lkFk rFkk rqyu i=k osQ lkFk lfefr;ksa
bldks ljy :i ls iwth fuf/ksa esa tksM+saxsA osQ iathdrkZ osQ ikl tek djokuk gksrk gSA
7- vO;kikfjd laLFkkvksa dh izflf dks lkekftd dY;k.k esa muosQ va'knku osQ dkj.k mRiUu fd;k
vk; vkSj O;; [kkrk, ykHk rFkk gkfu [kkrs osQ leku gh gksrk gSA vO;kikfjd laLFkk, lkekU;r% rqyu
tkrk gS, u fd muosQ xzkgdksa ;k ekfyd osQ larks"k osQ dkj.kA i=k rFkk izkfIr ,oa Hkqxrku [kkrs dh lgk;rk ls vk; vkSj O;; [kkrs dks rS;kj djrh gSaA ;|fi blls ;g
8- bu laLFkkvksa }kjk miyCk ys[kksa dh lwpuk ls vk'k; budh orZeku vkSj et+cwr va'knku ls
vk'k; ugha gS fd og ryiV dks rS;kj ugha djrhaA ys[kk cfg;ksa dh 'kqrk dh tkp osQ fy, og ryiV
oSkkfud vko';drkvksa dks iwjk djus ls gSA dks Hkh rS;kj djrh gSa] tks fd izkfIr ,oa Hkqxrku [kkrs rFkk lkFk gh vk; vkSj O;; [kkrk vkSj rqyui=k
1- 2 vykHkdkjh laLFkkvksa osQ vfHkys[kksa dk ys[kkadu dks rS;kj djus esa lgk;d gksrk gSA
tSls fd igys o.kZu fd;k tk pqdk gS fd bl izdkj dh laLFkk, fdlh Hkh izdkj osQ mRiknu ;k O;kikfjd 1- 3 izkfIr ,oa Hkqxrku [kkrk
xfrfofk esa 'kkfey ugha gksrh gSA budh vk; dk eq[; ksr, blosQ lnL;ksa ls izkIr vuqnku, nku, ljdkjh ;g ,d ys[kk o"kZ osQ var esa jksdM+ izkfIr;ksa rFkk udn Hkqxrkuksa dks jksdM+ cgh esa izys[ku osQ vkkkj ij
lgk;rk vkSj fofu;ksx ls izkIr vk; gSA vfkdrj ysu&nsu jksdM+ vkSj cSad osQ }kjk fd, tkrs gSaA blfy, rS;kj fd;k tkrk gSA ljy :i ls ;g jksdM+ rFkk cSad ysunsu osQ fofHkUu 'kh"kZdksa dk lkjka'k gksrk gSA
lkekU;r% ;s laLFkku ,d jksdM+ iqLrd j[krs gSa ftlesa lHkh izkfIr;ksa vkSj Hkqxrkuksa dks izysf[kr fd;k tkrk mnkgj.k osQ fy, fHkUu&fHkUu frfFk;ksa dks lnL;ksa ls izkIr fd;k x;k pank] tks fd jksdM+ iqLrd esa uke
gSA ;g ,d ys[kkcgh Hkh izfrikfnr djrs gSa ftlesa lHkh vk;, O;;, ifjlaifk;ksa vkSj nkf;Roksa dk
2015-16 2015-16
i{k dh vksj n'kkZ;k tkrk gS, dks izkfIr ,oa Hkqxrku [kkrs esa ,d en osQ :i esa bldh oqQy jkf'k ls izkfIr 01uoacj pank (2009&10) 10,000 01vDrwcj eT+knwjh ,oa osru 10,000 12,000
i{k esa n'kkZ;k tk,xkA blh izdkj osru] fdjk;k, fctyh dk fcy Hkqxrku osQ tks fd le;≤ ij fd, 2009 18vDrwcj NikbZ ,oa ys[ku lkexzh 13,000
07iQjojh pank 25,000 31vDrwcj ljdkjh izfrHkwfr;k 1,00,000
tkrs gSa, dks jksdM+ cgh esa tek i{k dh vksj izysf[kr fd;k tkrk gS ijarq oqQy Hkqxrku osru, oqQy Hkqxrku
28 ekpZ ljdkjh izfrHkwfr;ksa 31fnlacj eT+knwjh ,oa osru 22,000
fdjk;k rFkk oqQy Hkqxrku fo|qr izHkkj] tks ,d o"kZ osQ nkSjku Hkqxrku fd, x, gS,a dks izkfIr ,oa Hkqxrku ij C;kt 18,000 2007
[kkrs osQ Hkqxrku i{k dh vksj izdV fd;k tk,xkA blfy, izkfIr ,oa Hkqxrku [kkrk fofHkUu izkfIr;ksa ,oa 21tuojh dksfj;j izHkko 240
Hkqxrkuksa pkgs og pkyw vofk ls lacfa kr gksa ;k /qoZ vofk ;k vkxkeh vofk ls lacfa kr iwt
hxr ;k vk;xr 02 iQjojh nwjHkk"k O;; 960
izfr osQ gksa, dks lkjka'k osQ :i esa izLrqr djrk gSA ;g lwfpr fd;k tk ldrk gS fd ;g [kkrk dksbZ 10 ekpZ Mkd ,oa dksfj;j 'kqYd 850
xSj&en, tSls kl dh jkf'k dks ugha n'kkZrk gSA izkfIr ,oa Hkqxrku [kkrs dk izkjafHkd 'ks"k, gLrLFk 27 ekpZ izdk'k 14,000
27 ekpZ eT+knwjh ,oa osru 22,000
jksdM+@cSadLFk jksdM+ dks iznf'kZr djrk gS, tks fd blosQ izkfIr i{k dh vksj n'kkZ;k x;k gS rFkk vafre 'ks"k , 31 ekpZ 'ks"k vk@yk 70,000 23,400
o"kZ osQ var esa gLrLFk jksdM+ rFkk cSadLFk jksdM+ osQ 'ks"k dks n'kkZrk gS tks fd izkfIr ,oa Hkqxrku [kkrs osQ 4,21,000 62,000 4,21,000 62,000
tek i{k dh vksj n'kkZ;h xbZ gSaA ;|fi, ;g var esa cSad vfkfod"kZ gS rks bls vafre en osQ :i esa blosQ
uke i{k dh vksj n'kkZ;k tk,xkA vc ge mnkgj.k esa nh xbZ jksdM+ iqLrd esa ns[krs gSa fd fdl izdkj izkfIr
,oa Hkqxrku [kkrs dh izR;sd en dh oqQy jkf'k dks Kkr fd;k x;k gSA Hkkx v
n`"Vkar 1
fofHkUu izkfIr;ksa dk enksa osQ vuqlkj lewgu
vfHknku (2013&2014)
jksdM+ iqLrd
frfFk jkf'k (#-)
izkfIr O;;
10 vizSy, 2014 1,20,000
frfFk fooj.k jks- cSd
a jksdM+ frfFk fooj.k jks- cSd
a jksdM+ 13 flracj, 2014 45,000
i`- jkf'k jkf'k i`- jkf'k jkf'k 9 uoacj, 2014 35,000
la- (#-) (#-) la- (#-) (#-) 7 iQjojh, 2015 25,000
2014 2014
oqQy 2,25,000
01vizSy 'ks"k vk@yk 35,000 20,000 15vizSy chek izhfe;e 15,000
10vizSy pank 1,20,000 12ebZ NikbZ ,oa ys[ku 10,750 pank (2013&2014)
lkexzh
10vizSy izos'k 'kqYd 13,000 20ebZ Mkd rFkk dksfj;j 'kqYd 430 frfFk jkf'k (#-)
20ebZ vkthou lnL;rk 12,000 16twu nwjHkk"k O;; 810 13 flracj, 2014 30,000
'kq Y d
oqQy 30,000
12twu ykWdj fdjk;k 42,000 10tqykbZ eT+knwjh ,oa osru 22,000
23tqykbZ vkthou lnL;rk
pank (2013&2014)
'kq Y d 8,000 15tqykbZ njsa ,oa dj 17,000
20vxLr Hkou osQ fy, nku 60,000 30tqykbZ ljdkjh izfrHkwfr;k 1,00,000 frfFk jkf'k (#-)
13flracj pank(2005&06) 30,000 13vxLr NikbZ ,oa ys[ku lkexzh 15,000 9 uoacj, 2014 10,000
13flracj pank 45,000 15vxLr Mkd ,oa dksfj;j lsok 480
14flracj izos'k 'kqYd 10,000 10flracj iz d k'k 12,250
oqQy 10,000
09uoacj pank 35,000 13flracj nwjHkk"k O;; 830
2015-16 2015-16
izos'k 'kqYd NikbZ ,oa ys[ku lkexzh

frfFk jkf'k (#-) frfFk jkf'k (#-)
10 vizSy, 2014 13,000 12 ebZ, 2014 10,750
14 flracj, 2014 10,000 13 vxLr, 2014 15,000
oqQy 23,000 18 vDrwcj, 2014 13,000
oqQy 38,750
ykWdj fdjk;k
frfFk jkf'k (#-) izdk'k
12 vizSy, 2014 42,000 frfFk jkf'k (#-)
oqQy 42,000 10 flracj, 2014 12,250
27 ekpZ, 2015 14,000
vkthou lnL;rk 'kqYd oqQy 26,250
frfFk jkf'k (#-)
nwjHkk"k&O;;
12 ebZ, 2014 12,000
23 tqykbZ , 2014 8,000 frfFk jkf'k (#-)
oqQy 20,000 16 twu, 2014 810
13 flracj, 2014 830
Hkou osQ fy, nku 12 iQjojh, 2015 960
frfFk jkf'k (#-) oqQy 2,600
20 vxLr, 2014 60,000

njsa ,oa dj
oqQy 60,000
frfFk jkf'k (#-)
ljdkjh izfrHkwfr;ksa ij C;kt 15 tqykbZ , 2014 17,000
frfFk jkf'k (#-) oqQy 17,000
28 ekpZ, 2015 18,000
ljdkjh izfrHkwfr;k
oqQy 18,000
frfFk jkf'k (#-)
Hkkx c 30 tqykbZ , 2014 1,00,000
fofHkUu Hkqxrkuksa dk enksa osQ vuqlkj lewgu 31 vDrwcj, 2014 1,00,000
chek izhfe;e
oqQy 2,00,000
frfFk jkf'k (#-)
15 vizSy, 2014 15,000
oqQy 15,000
2015-16 2015-16
etnwjh ,oa osru o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk

frfFk jkf'k (#-) uke tek
10 tqykbZ , 2014 22,000 izkfIr;k jkf'k Hkqxrku jkf'k
1 vDrwcj, 2014 22,000 (#-) (#-)
31 fnlacj, 2014 22,000 'ks"k vk@yk 'ks"k vk@yk (cSad vfkfod"kZ) xxx
30 ekpZ, 2015 22,000
gLrLFk jksdM+ xxx etnwjh ,oa osru xxx
oqQy 88,000 cSadLFk jksdM+ xxx fdjk;k xxx
vfHknku xxx njsa ,oa dj xxx
Mkd ,oa oQksfj;j lsok, lkekU; nku xxx chek xxx
frfFk jkf'k (#-) iqjkus lkIrkfgdh csdkj xxx NikbZ ,oa ys[ku lkexzh xxx
20 ebZ, 2014 430 isij@v[kckj fo; Mkd ,oa oQksfj;j xxx
15 vxLr, 2014 480 iqjkus [ksy&owQn osQ lkeku dk fo; xxx foKkiu xxx
22 tuojh, 2015 240 lkofk tek ij C;kt xxx fofok O;; xxx
10 ekpZ, 2015 850 lkekU; fofu;ksx ij C;kt@ykHkka'k xxx nwjHkk"k izHkkj xxx
oqQy 2,000 fofu;ksx xxx euksjatu O;; xxx
mijksDr vkdM+ksa dks [kkrkcgh esa e'k% muosQ [kkrksa osQ :i esa Hkh n'kkZ;k tk ldrk gSA izkfIr ,oa ykWdj fdjk;k xxx vaosQ{k.k 'kqYd xxx
Hkqxrkuksa osQ enksa dh ,d lwph dk fooj.k fuEu gS% jh dk fo; xxx ikfjrksf"kd xxx
kekZFkZ dk;Ze ls izkfIr;k xxx ejEer ,oa uohuhdj.k xxx
izkfIr;k Hkqxrku
fofHkUu izkfIr;k xxx eSnku dk j[kj[kko xxx
1- vfHknku 1- LFkk;h ifjlaifk;ksa dh [kjhn ljdkjh lgk;rk xxx okgu xxx
(v) lkekU; 2- [ksy owQn midj.k dh [kjhn olh;rsa xxx v[kckj ,oa lkIrkfgd jh xxx
(c) fof'k"V ms'; 3- izfrHkwfr;ksa dk fofuos'k fof'k"V nku xxx laifk;ksa dk ; xxx
2- izos'k 'kqYd 4- NikbZ ,oa ys[ku lkexzh
3- olh;rsa 5- Mkd ,oa dksfj;j lsok, fofu;ksx dk fo; xxx fofu;ksxksa dk ; xxx
4- fofuos'k dk fo; 6- foKkiu LFkk;h ifjlaifk;ksa dk fo; xxx 'ks"k vk@ys xxx
5- LFkk;h ifjlaifk;ksa dk fo; 7- etnwjh ,oa osru vkthou lnL;rk 'kqYd xxx gLrLFk jksdM+ xxx
6- lnL;ksa ls izkIr vfHknku 8- lEekukFkZ ikfjrksf"kd izos'k 'kqYd xxx cSadLFk jksdM+ xxx
7- vkthou lnL;rk 'kqYd 9- nwjHkk"k izHkkj fof'k"V ms'; gsrq fuf/ksa ls izkfIr;k xxx
8- iqjkus v[kckjksa dk fo; 10- fo|qr ,oa ikuh izHkkj fof'k"V fuf/ksa ls C;kt xxx
9- iqjkus [ksy&owQn midj.k dk fo; 11- ejEer ,oa uohuhdj.k fofu;ksx xxx
10- lkofk tek ij C;kt 12- [ksy osQ eSnku dk j[kj[kko
11- fofuos'kksa ij C;kt@ykHkka'k 13- okgu O;; 'ks"k vk@yk (cSad vfkfod"kZ)
12- kekZFkZ dk;Ze ls izkfIr 14- lkIrkfgdksa osQ fy, vfHknku xxx xxx
13- jh dk fo; 15- vaosQ{k.k 'kqYd
14- ljdkjh lgk;rk 16- euksjatu ij O;;
15- fof'k"V fofu;ksx fuf/ ij C;kt@ykHkka'k 17- fuxe dj ;gk nks esa ls dksbZ ,d jkf'k vk,xh] izR;sd cSad ls vFkok cSad vf/fod"kZ ls] nksuksa ughaA
16- fofok izkfIr;k 18- kekZFkZ fp=k 1- 1: izkfIr ,oa Hkqxrku [kkrs dk izk:i
19- chek
2015-16 2015-16
;g lwfpr gS fd izkfIr ,oa Hkqxrku [kkrs dk izkfIr i{k, vk;xr izkfIr;ksa dh (Hkwrdky, pkyw rFkk 3- lHkh Hkqxrku dh xbZ jkf'k;ksa dks tek i{k esa mudh izfr osQ vuqlkj (pkgs iwthxr@vkxe) vkSj
Hkfo"; dh vofk osQ fy,) rFkk lkFk gh iwthxr izkfIr;ksa dh ,d lwph nsrk gSA blh izdkj, Hkqxrku i{k pkgs ;g xr, pkyw vkSj vkxkeh vofk ls lacafkr gks, n'kkZ;k tk,xkA
vk;xr Hkqxrku rFkk lkFk gh iwthxr Hkqxrkuksa dh lwph izLrqr djrk gSA 4- viz;kZIr vk; vkSj ns; O;;ksa dks bl [kkrs esa ugha n'kkZ;k tk,xk, tSls fd ;g jksdM+ osQ vUrxZeu
vkSj ckxeu ls lacafkr ugha gSaA
1.3.1 fof'k"V y{k.k 5- bl [kkrs osQ uke i{k vkSj tek i{k osQ chp varj Kkr djsa vkSj bls tek i{k esa jksdM+@cSad osQ
1- ;g jksdM+ iqLrd dk lkjka'k gSA bldk izk:i lkekU; jksdM+ iqLrd (ck vkSj cSad LraHk osQ vafre 'ks"k osQ :i esa izysf[kr djsaA ;|fi tek i{k dk ;ksx, uke i{k osQ ;ksx ls T+;knk gS rks
fcuk) uke vkSj tek i{k lfgr, osQ leku gSA izkfIr;k uke i{k esa ntZ dh tkrh gS]a tcfd Hkqxrku varj dks cSad vfkfod"kZ osQ :i esa uke djsaxs vkSj [kkrs dks can djsaxsA
tek i{k esa ntZ gksrs gSaA i`"B la[;k 4 ij fn, x, n`"Vkar 1 esa nh xbZ jksdM+ iqLrd ls fy, x, vkdM+kas dh lwpukvksa osQ vkkkj
2- ;g izkfIr;ksa vkSj Hkqxrkuksa, ftl vofk ls og lacafkr gSa, fd oqQy jkf'k dks n'kkZrk gSA mnkgj.k ij 31 ekpZ, 2015 dks lekIr gksus okys o"kZ osQ fy, xksYMu fosQV Dyc dk izkfIr ,oa Hkqxrku [kkrk
osQ fy,, 31 ekpZ] 2015 dks lekIr gksus okys o"kZ osQ fy, ge 2014&2015 o"kZ osQ nkSjku bl izdkj rS;kj fd;k tk,xkA
izkIr oqQy pans dh jkf'k ftlesa 2013 &2014 rFkk 2014 &2015 osQ pans Hkh lfEefyr gSa,
jksdM+ iqLrd dk lkjka'k
dks izysf[kr djsaxsA blh izdkj o"kZ 2012&2013 osQ nkSjku Hkqxrku fd, x, dj ;fn ;g o"kZ
2013&2014 vkSj 2014 &2015 ls lacafkr gS rks Hkh budk izys[ku 2012 &2013 osQ [kkrksa
fooj.k jkf'k
(#-)
esa fd;k tk,xkA
3- blesa lHkh izkfIr;ksa ,oa Hkqxrkuksa dks lfEefyr fd;k tk,xk pkgs og vk;xr izfr osQ gksa ;k
01 vizSy] 2012 dks gLrLFk jksdM+ 20,000
01 vizSy] 2013 dks cSadLFk jksdM+ 35,000
fiQj iwthxr izfr osQA
pank% #-
4- jksdM+ rFkk cSad ls lacafkr izkfIr;ksa@Hkqxrkuksa esa dksbZ varj ugha fd;k tk,xkA vkjafHkd vkSj vafre
2013&14 30,000
'ks"k dks viokn ekuk tk,xk vkSj oqQy izkfIr;ksa vkSj Hkqxrku dh oqQy jkf'k dks bl [kkrs esa n'kkZ;k 2014&15 2,25,000
tk,xkA 2015&16 10,000 2,65,000
5- fdlh Hkh xSj jksdM+ en tSls kl, cdk;k O;; rFkk vftZr vk; bR;kfn dks bl [kkrs esa ugha Hkou osQ fy, nku 60,000
n'kkZ;k tk,xkA izos'k 'kqYd 23,000
6- bldk vkjaHk, jksdM+ osQ vkjafHkd 'ks"k (gLrLFk) vkSj cSadLFk (;k cSad vfkfod"kZ) ls fd;k vkthou lnL;rk 'kqYd 20,000
tk,xk vkSj var o"kZ osQ var esa jksdM+ 'ks"k (gLrLFk) cSadLFk ;k cSad vfkfod"kZ osQ lkFk fd;k NikbZ ,oa ys[ku lkexzh 38,750
tk,xkA rF; ;g gS fd bl [kkrs dk vafre 'ks"k (izkfIr vkSj Hkqxrku [kkrs osQ izkfIr vkSj Hkqxrkuksa izdk'k 26,250
dk varj) tks fd vkerkSj ij uke 'ks"k gksrk gS, jksdM+ gLrLFk vkSj cSadLFk, ;fn cSd a vfkfod"kZ njsa ,oa dj 17,000
u gks rks, dks izdV djrk gSA nwjHkk"k izHkkj 2,600

Mkd ,oa dksfj;j 2,000
1.3.2 izkfIr ,oa Hkqxrku [kkrk cukus esa fufgr pj.k etnwjh ,oa osru 88,000
chek izhfe;e 15,000
1- gLrLFk jksdM+ rFkk cSad dk vkjafHkd 'ks"k yhft, vkSj bls uke i{k esa izysf[kr dhft,A o"kZ ljdkjh izfrHkwfr;ksa ij C;kt 18,000
osQ vkjaHk esa cSad vfkfod"kZ dh fLFkfr gksus ij, bls bl [kkrs osQ tek i{k esa izysf[kr djsaxsA ykWdj fdjk;k 42,000
2- lHkh izkfIr;ksa dh oqQy jkf'k dks uke i{k esa mudh izfr osQ vuqlkj (pkgs iwthxr@vkxe) vkSj ljdkjh izfrHkwfr;ksa dk ; 2,00,000
pkgs og xr, pkyw vkSj vkxkeh vof/ ls lacafkr gks, n'kkZ;k tk,xkA 31 ekpZ] 2015 dks gLrLFk jksdM+ 23,400
31 ekpZ] 2015 dks cSadLFk jksdM+ 70,000
2015-16 2015-16
31 ekpZ] 2015 o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk gy

izkfIr;k jkf'k Hkqxrku jkf'k flYoj IokbaV dh iLrosaQ
(#-) (#-) izkfIr ,oa Hkqxrku [kkrk
31 ekpZ, 2014 o"kZ dh lekfIr ij
01 vizSy] 2014 dks gLrLFk jksdM+ 20,000 NikbZ ,oa ys[ku lkexzh 38,750
01 vizSy] 2014 dks cSadLFk jksdM+ 35,000 izdk'k 26,250
pank % njsa ,oa dj 17,000
izkfIr;k jkf'k Hkqxrku jkf'k
2013&14 30,000 nwjHkk"k izHkkj 2,600
(#-) (#-)
2014&15 2,25,000 Mkd ,oa dksfj;j 2,000 tyiku dk ; 600
2015&16 10,000 2,65,000 etnwjh ,oa osru 88,000 'ks"k vk@yk fdjk;k 3,000
Hkou osQ fy, nku 60,000 chek izhfe;e 15,000 gLrLFk jksdM+ 1,000 [ksyowQn osQ lkeku dk ; 4,800
izos'k 'kqYd 23,000 ljdkjh izfrHkwfr;ksa dk ; 2,00,000 cSadLFk jksdM+ 7,200 Vsful dksVZ osQ j[kj[kko ij O;; 2,000
vkthou lnL;rk 'kqYd 20,000 31 ekpZ] 2015 dks gLrLFk jksdM+ 23,400 pank% osru 2,500
ljdkjh izfrHkwfr;ksa osQ fuos'k ij C;kt 18,000 31 ekpZ] 2015 dks cSadLFk jksdM+ 70,000 2011 500 izfr;ksfxrk O;; 2,400
ykWdj fdjk;k 42,000 2012 7600 i+QuhZpj ; 1,500
2013 900 9,000 dk;kZy; O;; 1,200
4,83,000 4,83,000
tyiku dk fo; 1,000 'ks"k vk@ys
izos'k 'kqYd 1,000 gLrLFk jksdM+ 400
mnkgj.k 1 iqjkus [ksy&owQn osQ lkeku dk fo; 1,200 cSadLFk jksdM+ 6,600
flYoj IokbaV ls lacafkr fn, x, fooj.kksa ls 31 ekpZ] 2014 dks lekIr gksus okys o"kZ osQ fy, izkfIr iosfy;u osQ fy, nku 4,600
,oa Hkqxrku [kkrk rS;kj dhft,A 25,000 25,000
izkfIr;k jkf'k Hkqxrku jkf'k 1- 4 vk; vkSj O;; [kkrk

(#-) (#-)
vkjafHkd jksdM+ 'ks"k 1,000 iqjkus [ksy&owQn osQ lkeku dk fo; 1,200 ;g ,d ys[kk o"kZ osQ fy, vk; vkSj O;; [kkrs dk lkjka'k gksrk gSA ;g ,d O;kikfjd laLFkku }kjk miktZu
vkjafHkd cSad 'ks"k 7,200 iSosfy;u osQ fy, nku izkfIr 4,600 vkkkj ij rS;kj fd, x, ykHk vkSj gkfu [kkrs dh rjg gh gksrk gSA bl [kkrs esa osQoy vk;xr izfr dh
pank ,df=kr% #- fdjk;k Hkqxrku 3,000 enksa dks 'kkfey fd;k tkrk gS rFkk o"kZ osQ var esa 'ks"k vkfkD; rFkk deh dks n'kkZrk gSA vk; rFkk O;;
1999 500 [ksy&owQn osQ lkeku dk ; 4,800 [kkrs dk ms'; ,d O;kikfjd laLFkku osQ fy, ykHk o gkfu [kkrs dh rjg gh gksrk gSA pkyw vofk ls
2000 7,600 tyiku dk ; 600 lacafkr lHkh vk;xr ensa bl [kkrs esa n'kkZbZ tkrh gSaA lHkh O;; rFkk gkfu;ksa dks O;; i{k esa rFkk lHkh
2001 900 9,000 Vsful dksVZ osQ j[kj[kko ij [kpZ 2,000 vk; rFkk ykHkksa dks vk; i{k esa n'kkZ;k tkrk gSA ;g fuoy izpkyu ifj.kke, vfk'ks"k osQ :i esa (vk;
tyiku dk fo; 1,000 osru Hkqxrku 2,500 dk O;; ij vkfkD;) rFkk NikbZ (O;; ij vk; dk vkfkD;) osQ :i esa n'kkZrk gSA tks fd rqyu i=k
izos'k 'kqYd izkfIr;k 1,000 izfr;ksfxrk O;; 2,400 esa n'kkZ;s x, iwth fuf/ esa gLrkarfjr fd;k tkrk gSA
i+QuhZpj ; 1,500
vk; vkSj O;; [kkrs dks fn, x, izkfIr ,oa Hkqxrku [kkrs rFkk cdk;k rFkk vfxze ls lacafkr vfrfjDr
dk;kZy; O;; 1,200
lwpuk,, kl bR;kfn dh lgk;rk ls miktZu {kerk osQ vkkkj ij rS;kj fd;k tkrk gS blfy, vusd ensa
vafre gLrLFk jksdM+ 400
tks fd izkfIr ,oa Hkqxrku [kkrs esa n'kkZ;h tkrh gS,a dks lek;ksftr djus dh vko';drk iM+rh gSA mnkgj.k
osQ fy, % mnkgj.k 1 osQ vuqlkj o"kZ 2013&2014 osQ nkSjku izkfIr ,oa Hkqxrku [kkrs esa izkfIr i{k dh
2015-16 2015-16
vksj n'kkZ;h xbZ 2,65,000 #- dh jkf'k esa pkyw vofk osQ vykok vU; vofk ls lacafkr izkfIr;k Hkh fVIi.kh%
lfEefyr gSaA ysfdu pkyw o"kZ ls lacafkr 2,25,000 #- pUns dh jkf'k dks osQoy o"kZ 2013&2014 1- vkjafHkd rFkk vafre jksdM+@cSad 'ks"k vyx fd;k tk,xkA
ls lacafkr vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;k tk,xkA 2- ljdkjh izfrHkwfr;ksa osQ ; ij Hkqxrku, iwthxr Hkqxrku gksus osQ dkj.k vyx fd;k tk,xkA
3- o"kZ 2012& 2013 rFkk 2014& 2015 esa izkIr pans dh jkf'k dks vyx fd;k tk,xkA
1.4.1 vk; vkSj O;; [kkrk cukus esa fufgr pj.k 4- vkthou lnL;rk 'kqYd ,d iwthxr izkfIr dh en gSA vr% bls vyx fd;k tk,xkA
fn, x, izkfIr ,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukus esa fuEu pj.k lgk;rk iznku djsaxs% 5- Hkou osQ fy, nku ,d fof'k"V ms'; gsrq izkfIr gSA vr% bls vyx fd;k tk,xkA
1- izkfIr ,oa Hkqxrku [kkrs dks ;ku ls ns[ksaA
2- vkjafHkd rFkk vafre 'ks"k, jksdM+ rFkk cSadLFk dks vyx djsa D;ksafd ;g vk; ugha gSA mnkgj.k 2
3- iwthxr izkfIr;ksa vkSj iwthxr Hkqxrkuksa dks vyx djsa D;ksafd bUgsa rqyu i=k esa n'kkZ;k tk,xkA 31 ekpZ] 2014 dks lekIr o"kZ osQ fy,, uhps fn, x, Dyhu fnYyh Dyc osQ izkfIr ,oa Hkqxrku [kkrs
4- vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h xbZ vkxe izkfIr;ksa dh vksj ;ku nsaA buesa ls oqQN ls vk; vkSj O;; [kkrk rS;kj djsa%
dk lek;kstu xro"kZ vkSj vkxkeh vofk ls lacafkr jkf'k dks vyx djosQ rFkk pkyw o"kZ esa
31 ekpZ] 2014 dks lekIr o"kZ osQ fy,
vizkI; jkf'k;ksa dks lfEefyr djosQ fd;k tk,xkA izkfIr ,oa Hkqxrku [kkrk
5- vkxe O;;ksa dks vk; O;; [kkrs osQ vk; i{k es,a vfxze izkfIr;ksa ls rFkk vHkh rd izkIr u gqbZ
gks ls lacafkr nh gqbZ lwpukvksa dks lek;ksftr djosQ n'kkZ,A
6- fuEu enksa ij ;ku nsa tks fd izkfIr ,oa Hkqxrku [kkrs esa ugha n'kkZ;h xbZ gSaA tks fd vkfkD; ,oa
(#-) (#-)
?kkVk (pkyw o"kZ dk) fukkZj.k djus esa t+:jh gSA
'ks"k vk@yk (gLrLFk jksdM+) 3,200 osru 1,500
(v) LFkk;h ifjlaifk;ksa ij kl
pank 22,500 fdjk;k 800
(c) lafnXk .kksa osQ fy, izkokku_ ;fn vko';d gks izos'k 'kqYd 1,250 fctyh 3,500
(l) LFkk;h ifjlaifk;ksa dh fch ls ykHk ;k gkfuA nku 2,500 dj 1,700
vc vki ;g tku ldrs gSa fd i`"B la[;k 12 ij fn, x, mnkgj.k 1 esa fdl izdkj fn, x, izkfIr gkWy dk fdjk;k 750 NikbZ vkSj ys[ku lkexzh 380
,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk rS;kj fd;k x;k gSA fofu;ksx dk fo; 3,000 fofok O;; 920
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk iqLrdksa dk ; 7,500
uke tek ljdkjh ckW.Ml dk ; 10,000

cSd
a esa LFkk;h tek ( 31.03.2007 dks) 5,000
O;; jkf'k vk; jkf'k 'ks"k vk@yk
(#-) (#-) gLrLFk jksdM+ 400
NikbZ vkSj ys[ku lkexzh 38,750 pank 2,25,000 cSad esa jksdM+ 1,500 1,900
izdk'k 26,250 izos'k 'kqYd 23,000
33,200 33,200
njsa vkSj dj 17,000
nwjHkk"k O;; 2,600 ljdkjh izfrHkwfr;ksa osQ fofu;ksx 18,000
Mkd vkSj dksfj;j izHkkj 2,000 ij C;kt
eT+knwjh vkSj osru 88,000 ykWdj dk fdjk;k 42,000
chek izhfe;e 15,000
vkf/D; (vk; dk O;; ij vkf/D;) 1,18,400
3,08,000 3,08,000
2015-16 2015-16
gy fuEu vfrfjDr lwpuk, miyCk gSa%

Dyhu fnYyh Dyc dh iqLrosaQ (i) cdk;k osru 1,500 #-_
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk (ii) cdk;k euksjatu O;; 500 #-_
uke tek (iii) vizkI; cSad C;kt 150 #-_
O;; jkf'k vk; jkf'k (iv) vftZr pank 400 #-_
(#-) (#-) (v) 50% izos'k 'kqYd dks iwthr djsaxs_
osru 1,500 pank 22,500 (vi) i+QuhZpj ij 10% okf"kZd nj ls kl yxk,A
fdjk;k 800 izos'k 'kqYd 1,250
fctyh 3,500 vuqnku 2,500 gy
dj 1,700 gkWy dk fdjk;k 750
NikbZ vkSj ys[ku lkexzh 380 usxh Dyc dh iqLrosQa
fofok O;; 920 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
vkfkD; 18,200 uke tek
(vk; dk O;; ij vkfkD;)
O;; jkf'k vk; jkf'k
27,000 27,000
(#-) (#-)
mnkgj.k 3 osru 2,000 pank 10,400
tksM+k% cdk;k 1,500 3,500 nku 2,000
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, uhps fn, x, usxh Dyc osQ izkfIr ,oa Hkqxrku [kkrs ls , leku nwjHkk"k O;; 300 izos'k 'kqYd (1,000 #- dk 50) 500
vofk osQ fy, vk; vkSj O;; [kkrk rS;kj djsa% fctyh izHkkj 600 cSad C;kt 450
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk Mkd vkSj ys[ku lkexzh 150 tksM+k% vizkIr C;kt 150 600
uke tek euksjatu O;; 900 fofu;ksx ij C;kt 200
O;; jkf'k vk; jkf'k tksM+k% cdk;k O;; 500 1,400 gkWy dk fdjk;k 300
(#-) (#-) fofok O;; 600
'ks"k vk@ys (cSad) 25,000 i+QuhZpj dk ; (1- 07-2013) 5,000 i+QuhZpj ij kl 375
pank% osru 2,000 vkf/D; (vk; dk O;; ij vkf/D;) 7,075
2012-13 1,500 nwjHkk"k O;; 300 14,000 14,000
2013-14 10,000 fctyh izHkkj 600
2014-15 500 12,000 Mkd vkSj ys[ku lkexzh 150
nku 2,000 iqLrdksa dk ; 2,500 1-4-2 vk; vkSj O;; [kkrk vkSj izkfIr ,oa Hkqxrku [kkrs osQ chp varj
gkWy dk fdjk;k 300 euksjatu O;; 900
cSad tek ij C;kt 450 5 ljdkjh izfrHkwfr dk ; izkfIr ,oa Hkqxrku [kkrs rFkk vk; vkSj O;; [kkrs osQ lacak esa ppkZ djus osQ i'pkr ge vk; vkSj O;;
(1-07-2013) 8,000 [kkrk rFkk izkfIr ,oa Hkqxrku [kkrs osQ chp rkfydk osQ :i esa varj djsaxs%
izos'k 'kqYd 1,000 fofok O;; 600
'ks"k vk@ys 300
cSad jksdM+ 20,400
40,750 40,750
2015-16 2015-16
varj dk vkkkj vk; vkSj O;; [kkrk izkfIr ,oa Hkqxrku [kkrk 1-5-1 rqyu i=k dks rS;kj djuk
izfr ;g ykHk o gkfu [kkrs osQ leku gksrk gS ;g jksdM+ iqLrd dk lkjka'k gS rqyu i=k dks cukus esa fuEu izf;k dks viuk;k tk,xk%
1- vkjafHkd rqyu i=k osQ vuqlkj iwth@ lkekU; fuf/ dks yhft, vkSj vk; vkSj O;; [kkrs ls izkIr
enksa dh izfr ;g osQoy vkxe izfr osQ vk; vkSj ;g vkxe vkSj iwth dh izkfIr;ksa vkSj
O;; dk vfHkys[ku djrk gSA Hkqxrkuksa dk vfHkys[ku djrk gSA vkfkD; dks tksM+sa, blosQ i'pkr izos'k 'kqYd , olh;r, vkthou lnL;rk 'kqYd bR;kfn tks fd
o"kZ osQ nkSjku izkIr gqbZ gSa] dks tksfM+,A
vofk osQoy pkyw vofk ls lacafkr vk; vkSj xr vkSj vkxkeh vofk ls Hkh lacafkr 2- lHkh LFkk;h ifjlaifk;ksa (fo; ugha@ lekIr dh xbZ@ fouk'k gqbZ) dks rFkk o"kZ osQ nkSjku [kjhnh
O;; dh ensaA izkfIr;k ,oa HkqxrkuA xbZ ifjlaifk;ksa dks tksM+us (izkfIr ,oa Hkqxrku [kkrs ls izkIr gqb)Z osQ i'pkr kl (vk; vkSj O;;
uke i{k bl [kkrs osQ uke i{k esa O;;ksa vkSj gkfu;ksa bl [kkrs osQ uke i{k esa izkfIr;ksa dk [kkrs osQ vuqlkj) dks ?kVkdj, mUgsa ifjlaifk i{k esa n'kkZ;k tk,xkA
dk vfHkys[ku fd;k tkrk gSA vfHkys[ku fd;k tkrk gSA 3- izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k dh enksa dh rqyuk vk; vkSj O;; [kkrs osQ vk; i{k dh
tek i{k bl [kkrs osQ tek i{k esa vk; vkSj bl [kkrs osQ tek i{k esa Hkqxrkuksa dk enksa ls dhft,A ;g jkf'k dk fukkZj.k djsxk%
vfHkykHkksa dk vfHkys[ku fd;k tkrk gSA vfHkys[ku fd;k tkrk gSA (v) izkI; pank fdarq izkIr ughaA
(c) vfxze izkIr vk;A
kl blesa kl lfEefyr fd;k tkrk gSA blesa kl lfEefyr ugha fd;k tkrkA (l) o"kZ osQ nkSjku dh xbZ LFkk;h ifjlaifk;ksa dh fchA
vkjafHkd 'ks"k bldk vkjafHkd 'ks"k ugha gksrkA vkjafHkd 'ks"k gLrLFk jksdM+@cSadLFk (n) iwt hr dh tkus okyh ensa (tSlk fd rqyu i=k ls izR;{k :i ls yh xbZ) mnkgj.k osQ
jksdM+ ;k vkjafHkd vfkfod"kZ dks fy, olh;r, fof'k"V fuf/;ksa osQ fofu;ksx ij C;ktA
n'kkZrk gSA 4- blh izdkj izkfIr ,oa Hkqxrku [kkrs osQ Hkqxrku i{k osQ enksa dh rqyuk vk; vkSj O;; [kkrs osQ
vafre 'ks"k vafre 'ks"k vk; dk O;; ij vkfkD; vafre 'ks"k var esa gLrLFk jksdM+ rFkk O;; i{k dh enksa ls djsaxsA ;g jkf'k dk fukkZj.k djrk gS, ;fn%
;k blosQ foifjr fLFkfr dks n'kkZrk gS cSad 'ks"k (;k cSad vfkfod"kZ) dks (v) cdk;k O;;A
n'kkZrk gSA (c) vfxze Hkqxrku O;;A
(l) o"kZ osQ nkSjku [kjhnh xbZ LFkk;h ifjlaifk;kA
1-5 rqyu i=k (n) LFkk;h ifjlaifk;ksa ij klA
vykHkdkjh laLFkk, Hkh viuh fokh; fLFkfr dk fukkZj.k djus osQ fy, rqyu i=k rS;kj djrh gSA mudk (g) miHkksx ;ksX; enksa tSls fd gLrLFk ys[ku lkexzh dk LVkWd
rqyu i=k Hkh O;kikfjd iQeks osQ leku rS;kj fd;k tkrk gSA ;g o"kZ osQ var esa ifjlaifk;ksa vkSj nkf;Roksa (iQ) gLrLFk jksdM+ vkSj cSad esa jksdM+ dk vafre 'ks"kA
dks n'kkZrk gSA ifjlaifk;ksa dks nk, i{k esa rFkk nkf;Roksa dks ck, i{k esa n'kkZ;k tkrk gSA ;|fi ;gk iwth rqyu i=k cukus dh izf;k dks iw.kZ :i ls tkuus osQ fy, rqyu i=k izk:i uhps fn;k x;k gSA
osQ LFkku ij lkekU; fuf/@iwth fuf/ gksaxs vkSj vk; vkSj O;; [kkrs esa vkfkD; ;k ?kkVs dks bu fuf/;ksa ----------- dks rqyu i=k
esa tksM+k ;k ?kVk;k tk,xkA ;g ,d lkekU; izf;k gS fd oqQN iwthxr enksa tSls & olh;r, izos'k 'kqYd nkf;Ro jkf'k ifjlaifk;k jkf'k
vkSj vkthou lnL;rk 'kqYd dks izR;{k :i ls iwth [kkrs esa tksM+k tk,xkA lkFk gh lkFk iwth ;k lkekU; (#-) (#-)
fuf/, fof'k"V ms'; iwfrZ gsrq fuf/ vkSj lg;ksxdrkZ@ nkuh tSls fd Hkou fuf/, [ksy fuf/] bR;kfn dh iwth fuf/% gLrLFk jksdM+@cSadLFk jksdM+ ......
vko';drkvksa dks iwjk djus osQ fy, cuk, tkrs gSaA bu fuf/ksa dks rqyu i=k osQ nkf;Ro i{k esa i`Fkd :i vkjafHkd 'ks"k ...... vizkIr vk; ......
ls n'kkZ;k tkrk gSA dHkh&dHkh iwth@ lkekU; fuf/ksa dk vkjafHkd 'ks"k Kkr djus osQ fy, o"kZ osQ vkjaHk esa tksM+k% vkfkD; vfxze Hkqxrku O;; ......
rqyu i=k dks cukuk vko';d gks tkrk gSA ;k
?kVk;k % ?kkVk
2015-16 2015-16
tksM+k% pkyw o"kZ esa vk; dk iwthdj.k ...... vafre 'ks"k ...... lfpo dks lEekukFkZ ikfjJfed 30,000
[kkrksa ls % miHkksX; enksa dk LVkWd% ?kkl osQ cht 2,600
olh;r ...... fiNyk 'ks"k fofu;ksx 6,00,000
izos'k 'kqYd ...... tksM+k% pkyw vofk esa ; [ksy osQ lkeku dk ; 68,000
vkthou lnL;rk 'kqYd ...... ?kVk;k% vofk osQ nkSjku 'ks"k vk@ys 74,000
vafre 'ks"k ...... miHkksx dk ewY; ...... 9,93,500 9,93,500
fo'ks"k fuf/@ nku vafre 'ks"k ......
fiNyk 'ks"k (;fn dksbZ gks) fiNyk 'ks"k ...... o"kZ osQ vkjaHk esa ifjlaifk;k bl izdkj gSa%
tksM+k% vofk osQ nkSjku enksa osQ fy, tksM+k% pkyw vofk esa ; ...... (#-)
izkfIr;k ...... ?kVk;k% iqLrd ewY; ij (......) [ksy dk eSnku 5,00,000
tksM+k% fuf/ksa ij vftZr ifjlaifk dk fo; gLrLFk jksdM+ 18,000
vk;@vuqnku fofu;ksx [ksy osQ lkeku dk LVkWd 85,000
fuoy 'ks"k ...... NikbZ vkSj ys[ku lkexzh 11,000
; osQ fy, ysunkj ...... vizkI; pank 28,000
vkSj@;k iwfrZ VwukZesaV [kkrs esa vkfkD; vkSj nku dks LFkk;h iosfy;u osQ fy, lap; dk fuekZ.k djsaxsA 31 ekpZ]
cSd
a vfkfod"kZ ...... 2014 dks vizkIr pank 42,000 #- gSA 50% [ksy osQ lkeku dk vkSj 30% NikbZ vkSj ys[ku lkexzh
cdk;k O;;% ......
dks vifyf[kr djsaA
vfxze izkIr vk; ......
...... ...... gy
,DlhysaV fosQV Dyc dh iqLrosaQ
fp=k 1- 2 : rqyu i=k dk izk:i 31 ekpZ] 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
mnkgj.k 4
uke tek
O;; jkf'k vk; jkf'k
,DlhysaV fosQV dYc osQ izkfIr ,oa Hkqxrku [kkrs fuEu vkSj vfrfjDr lwpukvksa ls 31 ekpZ , 2014 dks (#-) (#-)
lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dk rqyu i=k rS;kj djsa%
iQhYM vkSj iosfy;u dk j[kj[kko 1,15,000 pank 2,50,000
izkfIr;k jkf'k Hkqxrku jkf'k njsa vkSj chek 10,000 tksM+k% vizkIr (vafre) 42,000
(#-) (#-) nwjHkk"k 3,500 2,92,000
'ks"k vk@yk (gLrLFk jksdM+) 18,000 'ks"k vk@yk (cSad vfkfod"kZ) 16,000 Mkd vkSj dksfj;j O;; 4,000 ?kVk;k% vizkIr (vkjafHkd) (28,000) 2,64,000
lnL;ksa ls pank 2,50,000 iQhYM vkSj iosfy;u dh ns[kHkky 1,15,000 NikbZ vkSj ys[ku lkexzh 26,000 izos'k 'kqYd 15,000
lnL;ksa ls izos'k 'kqYd 15,000 VwukZesaUV O;; 40,000 tksM+k% vkjafHkd LVkWd 11,000 iqjkus [ksy lkeku dk fo; 2,500
iqjkus [ksy osQ lkeku dh fch 2,500 njsa vkSj chek 10,000 mi;ksx osQ fy, miyC/ 37,000
eSnku dk fdjk;k 28,000 nwjHkk"k 3,500 ?kVk;k% vafre LVkWd (25,900) 11,100 gkWy dk fdjk;k 28,000
VwukZesaV osQ fy, pank 60,000 Mkd vkSj dksfj;j O;; 4,000 miHkksx dh xbZ LVs'kujh 4,400
vkthou lnL;rk 'kqYd 20,000 NikbZ vkSj ys[ku lkexzh 26,000 fofok O;; 30,000
vuqnku 6,00,000 fofok O;; 4,400 lfpo dks lEekukFkZ ikfjJfed 2,600
2015-16 2015-16
?kkl osQ cht Lo;a tkfp, 1

[ksy osQ lkeku dk mi;ksx%
vkjafHkd LVkWd 85,000 dkj.k lfgr crkb, fd fuEu dFku lR; ;k vlR; gS%
tksM+k% ; 68,000 (i) izkfIr vkSj Hkqxrku [kkrk lHkh iwthxr izkfIr;ksa vkSj Hkqxrkuksa dk lkjka'k gSA
1,53,000 (ii) ;fn ;gk [ksy fuf/ n'kkZ;k x;k gS rks [ksy xfrfofk;ksa ij fd, x, O;;ksa dks vk; vkSj O;; [kkrs
?kVk;k% vafre LVkWd (76,500) 76,500 osQ uke i{k esa n'kkZ;k tk,xkA
vkfkD; (vk; dk 52,400 (iii) vk; vkSj O;; [kkrs dk tek 'ks"k crykrk gS fd O;; vk; ls vfkd gSA
O;; ij vkfkD;) (iv) ljdkj }kjk miyCk djkbZ xbZ fuf/ esa ls fo|kfFkZ;ksa dks nh xbZ Nk=ko`fr dks vk; vkSj O;; [kkrs
3,09,500 3,09,500 esa uke djsaxsA
(v) izkfIr vkSj Hkqxrku [kkrk, osQoy vkxe izfr dh izkfIr;ksa vkSj Hkqxrkuksa dk vfHkys[ku djrk
fVIi.kh% tc vkjafHkd 'ks"k ugha fn;k x;k gks rks, mldk fukkZj.k djus osQ fy, vkjafHkd rqyu i=k bl gSA
izdkj rS;kj djsaxs% (vi) fo'ks"k ms'; osQ fy, nku dk ges'kk iwthdj.k djsaxsA
,DlhysaV fosQV Dyc (vii) tc iwth fuf/ dk vkjafHkd 'ks"k ugha fn;k gksrk rc vkjafHkd rqyu i=k rS;kj fd;k tkrk gSA
31 ekpZ] 2014 dks rqyu i=k (viii) vk; vkSj O;; [kkrs osQ vkfkD; dks iwth@ lkekU; fuf/ esa ls ?kVk;k tkrk gSA
(ix) izkfIr vkSj Hkqxrku [kkrk, ykHk vkSj gkfu [kkrs osQ leku gSA
nkf;Ro jkf'k ifjlaifk;k jkf'k
(x) izkfIr vkSj Hkqxrku [kkrk, iwth vkSj vkxe izkfIr;ksa osQ e; varj ugha djrk gSA
(#-) (#-)
iwth fuf/ 6,26,000 gLrLFk jksdM+ 74,000
1- 6 oqQN fof'k"V ensa
tksM+k% vkfkD; 52,400 vizkIr pank 42,000
6,78,400 [ksy osQ lkeku dk LVkWd 76,500 vykHkdkjh laLFkkvksa osQ vafre [kkrs, O;kikfjd laxBu osQ leku iz.kkyh dh rjg rS;kj fd, tkrs gSa ijar,q
tksM+k% vkthou lnL;rk bl izdkj dh laLFkkvksa esa vk; vkSj O;; dh oqQN enksa dh izfr esa varj gksrk gS vkSj vafre [kkrksa esa
'kqYd 20,000 6,98,400 NikbZ vkSj ys[ku lkexzh dk LVkWd 25,900
O;ogkj ij fo'ks"k ;ku nsus dh vko';drk gSA bu laLFkkvksa esa ;s fof'k"V gSaA oqQN lkkkj.k fof'k"V enksa
iosfy;u fuf/ fofu;ksx 6,00,000
VwukZesaV ls vkfkD; [ksy dk eSnku 5,00,000
dks uhps of.kZr fd;k x;k gS%
(60,000&40,000 #-) 20,000 pank% pank lnL;rk 'kqYd gS ftldk Hkqxrku lnL; }kjk okf"kZd vkkkj ij fd;k tkrk gSA ;g bl izdkj
vuqnku 6,00,000 6,20,000
dh laLFkkvksa esa vk; dk eq[; Lkzkrs gSA lnL;ksa }kjk Hkqxrku fd;k x;k pank, izkfIr ,oa Hkqxrku [kkrs esa izkfIr
13,18,400 13,18,400 osQ :i esa vkSj vk; vkSj O;; [kkrs esa vk; osQ :i esa n'kkZ;k tkrk gSA ;g ;ku jgs fd izkfIr vkSj Hkqxrku
[kkrk o"kZ osQ nkSjku okLro esa izkIr pans dh oqQy jkf'k dks n'kkZrk gS tcfd vk; vkSj O;; [kkrksa esa n'kkZ;h
31 ekpZ] 2013 dks rqyu i=k xbZ jkf'k osQoy pkyw vofk ls lacafkr jkf'k dks lhekc djrh gS pkgs ;g izkIr gqbZ gS ;k ughaA
nkf;Ro jkf'k ifjlaifk;k jkf'k mnkgj.k osQ fy,, ,d Dyc us o"kZ 2013&14 osQ nkSjku 20,000 #- pans osQ :i esa izkIr fd,, blesa
(#-) (#-) ls 3,000 #- o"kZ 2012&13 ls vkSj 2,000 #- 2014&15 ls lacafkr gS vkSj o"kZ 2013&14 osQ
cSda vfkfod"kZ 16,000 gLrLFk jksdM+ 18,000 6,000 #- vHkh rd vizkIr gSaA bl fLFkfr esa izkfIr ,oa Hkqxrku [kkrk pans ls izkIr 20,000 #- n'kkZ,xkA
iwth@lkekU; fuf/ ('ks"k jkf'k) 6,26,000 vizkIr pank 28,000 ysfdu vk; vkSj O;; [kkrk, o"kZ 2013&14 osQ fy, pans ls izkIr vk; osQ :i eas 21,000 #- n'kkZ,xkA
[ksy osQ lkeku dk LVkWd 85,000 bldh x.kuk uhps nh xbZ gS%
NikbZ vkSj ys[ku lkexzh dk LVkWd 11,000
[ksy dk eSnku 5,00,000
6,42,000 6,42,000
2015-16 2015-16
(#-) gy
2012&2013 dks izkIr pank 20,000
?kVk;k% 2011&2012 o"kZ osQ fy, pank (3,000)
fooj.k jkf'k
(#-)
17,000
?kVk;k% o"kZ 2013&2014 osQ fy, pank (2,000)
izkfIr vkSj Hkqxrku [kkrs osQ vuqlkj izkIr pank 2,50,000
tksM+k% 31 ekpZ,2014 dks vizkIr pank 35,000
15,000
tksM+k% 01 vizy S , 2013 dks vfxze izkIr pank 25,000
tksMk+ % o"kZ 2012&2013 osQ fy, vizkIr pank 6,000
3,10,000
o"kZ 2012&2013 osQ fy, pans dh vk; 21,000
?kVk;k% 01 vizy
S , 2013 dks vizkIr pank (50,000)
vk; osQ :i esa n'kkZ;h xbZ pans dh mi;qZDr jkf'k dk fukkZj.k pank [kkrk rS;kj djosQ bl izdkj fd;k 2,60,000
tk,xk% ?kVk;k% 31 ekpZ , 2014 dks vfxze izkIr pank (30,000)
o"kZ 2013& 2014 osQ fy, pans ls vk; 2,30,000

pank [kkrk
uke tek fodYi osQ :i esa, pans ls izkIr vk; dh x.kuk pank [kkrk rS;kj djosQ fuEu gksxh%
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k pank [kkrk
la- (#-) la- (#-) uke tek
'ks"k vk@yk 3,000 'ks"k vk@yk
fooj.k jkf'k fooj.k jkf'k
(o"kZ osQ vkjaHk esa vizkIr) (fiNys o"kZ esa vfxze izkIr)
(#-) (#-)
vk; vkSj O;; [kkrk jksdM+ (izkIr pank) 20,000
('ks"k jkf'k) 21,000 'ks"k vk@ys 6,000 'ks"k vk@yk (vizkIr) 50,000 'ks"k vk@yk (vfxze) 25,000
'ks"k vk@ys (vfxze izkIr) 2,000 (o"kZ osQ var esa vizkIr) vk; vkSj O;; [kkrk ('ks"k jkf'k) 2,30,000 izkfIr Hkqxrku [kkrk 2,50,000
'ks"k vk@ys (vfxze) 30,000 'ks"k vk@yk (vizkIr) 35,000
26,000 26,000
3,10,000 3,10,000
mnkgj.k 5 pans ls lacafkr enksa dks vkjafHkd vkSj vafre rqyu i=k esa fuEu izdkj n'kkZ,xs%
31 ekpZ , 2014 dks lekIr o"kZ osQ fy,, izkfIr Hkqxrku [kkrs osQ vuqlkj izkIr pank 2,50,000 #- gSA 31 ekpZ , 2013 dks rqyu i=k (lacafkr ensa)
vfrfjDr lwpuk, bl izdkj gSa% nkf;Ro jkf'k iflaifk;k jkf'k
1- 01 vizSy, 2013 dks vizkIr pank 50,000 #- (#-) (#-)
2- 31 ekpZ , 2014 dks vizkIr pank 35,000 #- vfxze izkIr pank 25,000 vizkIr pank 50,000
3- 01 vizsy, 2013 dks vfxze izkIr pank 25,000 #- osQoy lacaf/r vkdM+s
4- 31 ekpZ , 2014 dks vfxze izkIr pank 30,000 #- ekpZ 31, 2014 dks rqyu i=k (lacafkr vkdM+s)
o"kZ 2013&2014 osQ fy, pans ls vk; dh jkf'k dk fukkZj.k djsa vkSj vkjafHkd vkSj vafre rqyu nkf;Ro jkf'k ifjlaifk;k jkf'k
i=k esa pans ls lacafkr enksa dks fdl izdkj n'kkZ;k tk,xk] fn[kkb,A (#-) (#-)
vfxze izkIr pank 30,000 vizkIr pank 35,000
osQoy lacaf/r vkdM+s
2015-16 2015-16
mnkgj.k 6 mnkgj.k 7
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrs ls yh xbZ lwpuk, uhps nh xbZ gSa% izkfIr ,oa Hkqxrku [kkrs osQ fy, fn, x, va'kksa ls, vkSj uhps nh xbZ vfrfjDr lwpukvksa }kjk, pans ls vk;
pank (#-) dh jkf'k dh x.kuk djsa rFkk ;g n'kkZ;sa dh 31 ekpZ] 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrs
izkfIr esa fdl izdkj n'kkZ;k tk,xk vkSj bl frfFk dk rqyu i=k cukb,A
2012&13 2,500 31 ekpZ] 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk
2013&14 26,750 uke tek
2014&15 1,000
izkfIr jkf'k Hkqxrku jkf'k
30,250 (#-) (#-)
vfrfjDr lwpuk,
lnL;ksa dh oqQy la[;k 230
pank%
okf"kZd lnL;rk 'kwYd 125 2012&13 7,000
01 vizy S , 2013 dks vizkIr pank 2,750 2013&14 30,000
vk;, vfxze, vizkIr pans ls lacafkr enksa dks n'kkZrs gq, fooj.k rS;kj djsaA 2014&15 5,000 42,000
gy vfrfjDr lwpuk,%
o"kZ 2013-14 esa izkIr gksus okys pans dh jkf'k jksdM+ ls lacfa kr 28,750 #- (vFkkZr 125230 #-) (#-)
1 - 31 ekpZ, 2013 dks vizkIr pank 8,500
fooj.k jkf'k
2 - 31 ekpZ, 2014 dks oqQy vizkIr pank 18,500
(#-)
3 - 31 ekpZ, 2013 dks vfxze izkIr pank 4,000
izkfIr vkSj Hkqxrku [kkrs osQ vuqlkj izkIr pank 30,250
tksM+k% 31 ekpZ 2014 dks vizkIr pank 2,250 gy
tksM+k% 1 vizSy 2013 dks izkIr vfxze pank
32,500 31 ekpZ] 2014 dks lekIr o"kZ osQ fy,
?kVk;k% 01 vizy
S 2013 dks vizkIr pank 2,750 vk; vkSj O;; [kkrk
29,750
O;; jkf'k vk; jkf'k
?kVk;k% 31 ekpZ] 2014 dks vfxze izkIr pank 1,000 (#-) (#-)
o"kZ 2013& 14 osQ fy, pans ls vk; (125 230) 28,750
pank 2013&14 osQ fy, izkIr 30,000
fVIi.kh% 01 vizy
S , 2013 dks vizkIr pans dh jkf'k dk fukkZj.k bl izdkj fd;k tk,xk% tksM+k% 2014&15 osQ fy, vizkIr 17,000
fooj.k (#-) (#-) tksM+k% 2013&14 osQ fy, vfxze izkIr 4,000
51,000
(i) 01 vizy
S , 2013 dks vizkIr 2,750
2012&13 osQ fy, izkIr 2,500 250
(ii) 2013&14 osQ fy, izkI; (125 230) 28,750 fVIi.kh% 31 ekpZ 2014 dks oqQy vizkIr pans dh jkf'k 18,500 #- gS] blesa 2012& 13 osQ fy, vizkIr
2013&14 osQ fy, izkIr 26,750 2,000 pans dh jkf'k 1,500 #- (8,500 #- & 7,000 #-) lfEefyr gSA blfy, 2013 &14 osQ fy, vizkIr pans dh jkf'k
17,000 #- ( 18,500 #- & 1,500 #-) gksxhA
31 ekpZ, 2014 dks vizkIr 2,250
2015-16 2015-16
31 ekpZ, 2014 dks rqyu i=k (lacafkr vkdM+s) nku% budks izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k esa n'kkZ;k tkrk gSA nku fdlh fo'ks"k ms'; ;k lkekU;
nkf;Ro jkf'k ifjlaifk;k jkf'k ms'; osQ fy, gks ldrk gS%
(#-) (#-) (i) fo'ks"k nku% ;fn nku fdlh fo'ks"k ms'; dks izkIr djus osQ fy, fd;k tkrk gS] ;g fo'ks"k nku
2014&15 osQ fy, vfxze izkIr pank 5,000 vizkIr pank% dgykrk gS, ;g fo'ks"k ms'; orekZu Hkou esa foLrkj, ubZ daI;wVj iz;ksx'kkyk dk fuekZ.k, iqLrd
2012&13 1,500 cSad dk fuekZ.k vkfn gks ldrk gSA bl izdkj osQ nku dks iwthdj.k djsaxs vkSj rqyu i=k osQ
2013&14 17,000 18,500 nkf;Ro i{k esa n'kkZ,xsA ;g fcuk vis{kk, fd ;g jkf'k NksVh ;k cM+h gSA bldk ms'; ;g gS fd
bl jkf'k dk mi;ksx osQoy fo'ks"k ms'; osQ fy, gksA
(ii) lkekU; nku% bl izdkj osQ nku dk mi;ksx laLFkk osQ lkekU; ms';ksa dks izkIr djus osQ fy, fd;k
Lo;a djsa
tkrk gSA budk O;ogkj vkxe izkfIr;ksa osQ leku fd;k tkrk gS D;ksafd ;g vk; dk fujarj lzksr
1- gsYFk Dyc dks o"kZ 2006 osQ nkSjku izkIr pank uhps fn;k x;k gS% gSA blfy, ;g pkyw o"kZ osQ vk; ,oa O;; [kkrksa esa vk; i{k esa yh tkrh gSA
(#-) olh;r% ;g jkf'k e`r O;fDr dh olh;r osQ :i esa izkIr gksaxsA ;g izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k
2012 3,000
esa n'kkZ;h tk,xh vkSj rqyu i=k esa iwth fuf/@lkekU; fuf/ esa izR;{k tksM+ nh tk,xh D;ksafd ;g vko`fr
2013 96,000
2014 2,000
izfr dh ugha gS ijarq, olh;r dh NksVh jkf'k dks vk; ekuk tk,xk vkSj vk; vkSj O;; [kkrs osQ vk;
1,01,000
i{k esa n'kkZ;k tk,xkA
(#-) vkthou lnL;rk 'kqYd% oqQN lnL; lkef;d pans osQ Hkqxrku osQ LFkku ij ,deq'r jkf'k dks vkthou
31 fnlacj, 2012 dks vizkIr pans dh jkf'k 5,000 lnL;rk 'kqYd osQ :i esa Hkqxrku dks pqurs gSaA bl jkf'k dks iwth izkfIr ekuk tkrk gS vkSj izR;{k rkSj ij
31 fnlacj, 2013 dks vizkIr pans dh jkf'k 12,000 iwth@lkekU; fuf/ esa tek fd;k tk,xkA
2012 esa 2013 osQ fy, vfxze izkIr pans dh jkf'k 5,000
izos'k 'kqYd% izos'k 'kqYd lnL; }kjk lnL; curs le; osQoy ,d ckj fn;k tkrk gSA /ekZFkZ vkSj Dyc
vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h tkus okyh pans dh jkf'k dh x.kuk djsaA tSls laxBuksa dh lnL;rk laxfBr gksrh gS vkSj buesa izo's k 'kqYd Hkh vf/d gksrk gSA blfy, budks vuko`fk
2- o"kZ 2014 osQ nkSjku ,d LiksVlZ Dyc }kjk 80,000 #- pank izkIr fd;k x;kA blesa 3,000 #- 2005 ekudj lh/s iwth@lkekU; fuf/ esa tek fd;k tkrk gSA lkekU;r% oqQN laxBuksa tSls fd f'k{kk laLFkkuksa esa
osQ fy, vkSj 6,000 #- 2015 o"kZ osQ lfEefyr gSA 31 fnlacj, 2013 dks pans dh jkf'k] fdarq izkIr
izos'k 'kqYd fujarj vk; gksrh gS vkSj bldh jkf'k Hkh vis{kkr de gksrh gS bl ekeys esa izpfyr gS fd
ugha gqbZ 12,000 #- gSA vk; vkSj O;; [kkrs esa n'kkZ, tkus okys pans ls vk; dh jkf'k dh x.kuk
djsAa izos'k 'kqYd dks vk; izkfIr ekuk tkrk gSA lk/kj.k :i ls fo'ks"k ifjfLFkfr esa blosQ iw.kZ ewY; dks iwth
3- jk;y Dyc }kjk 31 fnlacj] 2006 dks lekIr o"kZ osQ nkSjku izkIr pank fuEu gS% izkfIr ekuuk mi;qDr gksrk gSA vkSj lacaf/r jkf'k dks iwth@lkekU; fuf/ esa tksM+k tkrk gSA
(#-) iqjkuh ifjlaifk;ksa dk fo;% iqjkuh ifjlaifk;ksa osQ fo; ls izkfIr;ksa dks ml o"kZ osQ izkfIr vkSj Hkqxrku
2013 3,000 [kkrs esa n'kkZ;k tk,xk ftlesa ;g csph x;h gS ijarq ifjlaifk;ksa osQ fo; ls vfkykHk ;k gkfu osQ o"kZ
2014 93,000 osQ vk; vkSj O;; [kkrs esa ys tk;k tk,xkA mnkgj.k osQ fy,] ,oa ;fn i+QuhZpj ftldk iqLrd ewY; 800
2015 2,000 #- gS dks 700 #- esa cspk x;kA ;g 700 #- dh jkf'k dks izkfIr ,oa Hkqxrku [kkrs esa n'kkZ;k tk,xk vkSj
98,000
vk; vkSj O;; [kkrs osQ O;; i{k esa 100 #- iqjkuh ifjlaifk;ksa osQ fo; ls gkfu osQ :i esa ys tk,xsA
Dyc esa 500 lnL; gSa] izR;sd 200 #- dh nj ls okf"kZd pans dk Hkqxrku djrk gSA 31 fnlacj, tcfd rqyu i=k esa i+QuhZpj osQ iqLrd ewY; esa ls 800 #- dks ?kVk dj n'kkZ;k tk,xkA
2013 dks vizkIr pank 6,000 #- gSaA 31 fnlacj, 2014 dks lekIr o"kZ osQ vk; vkSj O;; [kkrs
ikf{kdksa dk fo;% ;g vko`fr izfr dh en gS vkSj vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h tk,xhA
esa n'kkZ, tkus okys pans ls vk; dh x.kuk djsa vkSj bl frfFk dks rqyu i=k esa lacafkr vkdM+ksa dks
n'kkZ,A [ksy osQ lkeku dk fo;% [ksy osQ lkeku dh fch (iz;ksx fd;k x;k lkeku tSls iqjkuh cky, cYyk,
tky] vkfn) fdlh [ksy Dyc dk fu;fer y{k.k gSA lkekU;r% bldks vk; vkSj O;; [kkrs esa vk; osQ
:i esa n'kkZ;k tkrk gSA
2015-16 2015-16
lEekukFkZ ikfjJfed dk Hkqxrku% ;g og jkf'k gS ftldk Hkqxrku ml O;fDr dks fd;k tkrk gS tks fd gy
laLFkk dk iDdk deZpkjh ugha gSA dykdkj dks Dyc esa dk;Z osQ fy, Hkqxrku dks vk; vkSj O;; [kkrs -------- dks rqyu i=k
osQ O;; i{k esa n'kkZ;k tk,xkA nkf;Ro jkf'k ifjlaifk;k jkf'k
o`frd fuf/% ;g fuf/ olh;r ;k migkj ls mRiUu gksrs gSaA ;g vk; fo'ks"k ms'; osQ fy, iz;ksx dh (#-) (#-)
tkrh gS blfy, ;g iwth izkfIr gS vkSj ;g rqyu i=k osQ nkf;Ro i{k esa fof'k"V ms'; osQ fuf/ osQ :i iqjLdkj fuf/ 80,000 iqjLdkj fuf/ dk fofu;ksx 80,000
esa n'kkZ;h tk,xhA tksM+k% fofu;ksx ls vk; 8,000
ljdkjh vuqnku% fo|ky;, fo'ofo|ky;] turk vLirky vkfn dh xfrfofk;k , ljdkjh vuqnku ij 88,000
vkkkfjr gksrh gSaA vko`fr vuqnku tks fd fuokZg vuqnku osQ :i esa gS vkxe izkfIr ekuk tkrk gS (tSls dh ?kVk;k% iqjLdkj dk forj.k 6,000 82,000
pkyw o"kZ dh vk;) rFkk vk; vkSj O;; [kkrs esa tek fd;k tkrk gSA ijarq vuqnku tSls fd Hkou osQ fy,
mnkgj.k 9
vuqnku dks iwth izkfIr ekuk tk,xk vkSj Hkou fuf/ [kkrs esa gLrkarfjr fd;k tk,xkA ;g ;ku jgs fd oqQN
vykHkdkjh laLFkk, ljdkj ;k ljdkjh ,tsalh ls jksdM+ vuqnku izkIr djrh gSA ;g vuqnku Hkh ml o"kZ (v) fuEu lwpukvksa dks vykHkdkjh laLFkkvksa osQ fokh; fooj.k esa n'kkZ,%
osQ fy, vkxe vk; gksxh ftl o"kZ esa ;g izkIr dh tk,xhA fooj.k jkf'k
fo'ks"k fuf/% vykHkdkjh laLFkk, fof'k"V ms';ksa@ xfrfofk;ksa tSls fd iqjLdkj fuf/, eSp fuf/ vkSj [ksy (#-)
fuf/ vkfn osQ fy, fo'ks"k fuf/ dk fuekZ.k djrh gSA bu fuf/ dk izfrHkwfr;ksa esa fofu;ksx fd;k tkrk eSp O;; 16,000
gS vkSj ,sls fofu;ksxksa ij vftZr vk; dks lacafkr fuf/ esa tek dj fn;k tkrk gS u fd vk; vkSj O;; eSp fuf/ 8,000
[kkrs osQ tek esaA blh izdkj fof'k"V ms'; osQ fy, fd, x, O;; dks fof'k"V fuf/ esa ls ?kVk;k tkrk eSp fuf/ osQ fy, nku 5,000
gSA mnkgj.k osQ fy, ,d Dyc [ksy xfrfofk;ksa osQ fy, fo'ks"k fuf/ cukrk gSA bl fLFkfr esa [ksy fuf/ eSp fVdVksa dk fo; 7,000
osQ fofu;ksx ls C;kt dh vk; dks [ksy fuf/ esa tksM+k tk,xk vkSj [ksy ij lHkh O;;ksa dks ?kVk;k tk,xkA (c) ;fn vU; O;; leku jgs vkSj eSp O;; 6,000 #- ls c<+ tk, rc D;k izHkko gksxkA
fo'ks"k fuf/ksa dk rqyu i=k esa n'kkZ;k tk,xkA ijarq ;fn vk; vkSj O;;ksa dk lek;kstu djus osQ i'pkr
fof'k"V@ fo'ks"k dk 'ks"k .kkRed gS rks ;g vk; vkSj O;; [kkrs osQ uke i{k esa gLrkarfjr fd;k tk,xk gy
;k fn, x, funZs'kksa osQ vuqlkj lek;ksftr fd;k tk,xkA (ns[ks mnkgj.k 9) --------------- dks rqyu i=k (osQoy lacafkr ensa)
mnkgj.k 8 nkf;Ro jkf'k ifjlaifr;ksa jkf'k
n'kkZ, fd vki ,d Dyc osQ vafre [kkrs esa fuEu enksa dk O;ogkj fdl izdkj djsaxs% (#-) (#-)
fooj.k uke tek eSp fuf/ 8,000
jkf'k jkf'k tksM+k% nku (fof'k"V) 5,000
(#-) (#-) tksM+k% eSp fVdVksa dk fo; 7,000
20,000
iqjLdkj fuf/ 80,000
iqjLdkj fuf/ dk fofu;ksx 80,000
?kVk;k% eSp O;; (16,000) 4,000
4,000
iqjLdkj fuf/ osQ fofu;ksx ls vk; 8,000
iqjLdkj forj.k 6,000
(d) ;fn eSp O;; 6,000 #- ls c<+ tkrk gS rks eSp fuf/ dk fuoy 'ks"k ?kVk gqvk gksxk tSls fd
uke, tek ls vf/d gS vkSj blosQ ifj.kkeLo:i 2,000 #- dk uke 'ks"k bl o"kZ osQ vk; vkSj O;; [kkrs
ls izHkkfor fd;k tk,xkA
2015-16 2015-16
Lo;a tkfp, 2 40,000 #- NikbZ dh lkexzh osQ Hkqxrku dks n'kkZrk gS vkSj NikbZ lkexzh dh vkajfHkd vkSj vafre jkf'k
12,000 #- vkSj 15,000 #- gSA NikbZ lkexzh osQ O;; dh jkf'k dh x.kuk bl izdkj dh tk,xh%
,d vykHkdkjh laLFkku osQ fy, vki nh xbZ enksa dh fLFkfr esa fdl izdkj O;ogkj djsaxs\ NikbZ lkexzh #-
1- izfr;ksfxrk fuf/ 40,000 #-, izfr;ksfxrk O;; 14,000 #-, izfr;ksfxrk ls izkfIr;k 16,000 #-A ; 40,000
2- Vscy Vsful [ksy ij O;; 4,000 #-A tksM+k% vkjafHkd LVkWd 12,000
3- migkj fuf/ 22,000 #-, migkj fuf/ fofu;ksx ij C;kt 3,000 #-] migkj fn, 5,000 #-, migkj 52,000
fuf/ fofu;ksx 18,000 #-A ?kVk;k% vafre LVkWd (15,000)
4- /ekZFkZ izn'kZu ls izkfIr;k 7,000 #-A /ekZFkZ izn'kZu ij O;; 3,000 #-A 37,000
m/kj ; dh xbZ NikbZ lkexzh dh fLFkfr es,a Hkh miHkksx jkf'k dh x.kuk fn, x, mnkgj.k 12
mnkgj.k 10
osQ vuqlkj fudkyk tkrk gSA
31 ekpZ, 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrs ls fudkyk x;k%
Lo;a djsa
Hkqxrku%
ys[ku lkexzh 23,000 #- 1- fuEu lwpukvksa ls 2013&14 osQ nkSjku miHkksx nokbZ dh ykxr dks fudkysaA
vfrfjDr lwpuk,% fooj.k jkf'k
fooj.k 01 vizSy, 2013 31 ekpZ, 2014 (#-)
ys[ku lkexzh dk LVkWd 4,000 3,000 nokbZ osQ ; osQ fy, Hkqxrku 3,70,000
ys[ku lkexzh osQ fy, ysunkj 9,000 2,500 nokbZ ; osQ fy, ysunkj&
1 &4&2013 dks 25,000
gy 31&3 &2014 dks 17,000
fooj.k jkf'k nokbZ dk LVkWd&
1 &4&2013 dks 62,000
izkfIr ,oa Hkqxrku [kkrs osQ vuqlkj ys[ku lkexzh osQ fy, Hkqxrku 23,000
31&3 &2014 dks 54,000
?kVk;k% 2012& 13 osQ fy, Hkqxrku (izkjfEHkd ysunkj) (9,000)
o"kZ 2013&14 osQ fy, Hkqxrku 14,000
nokbZ osQ iwfrZdrkZ dks vfxze Hkqxrku&
1& 4&2013 dks 11,500
tksM+k% Hkqxrku ugha gqvk (vafre ysunkj) 2,500
31&3 &2014 dks 18,200
o"kZ 2013&14 osQ fy, ; ys[ku lkexzh 16,500
tksM+k % izkjaHk esa LVkWd 4,000 2- 31 fnlacj, 2014 lekIr o"kZ osQ vk; vkSj O;; [kkrs esa [ksy lkexzh dh fdl jkf'k dks n'kkZ;k
o"kZ 2013& 2014 osQ nkSjku miHkksx osQ fy, miyC/ ys[ku lkexzh 20,500 tk,xkA
?kVk;k% vafre LVkWd (3,000) jkf'k
o"kZ 2013& 14 osQ nkSjku mi;ksx ys[ku lkexzh 17,500 (#-)
tks fd vk; vkSj O;; [kkrs osQ O;; i{k esa ykbZ tk,xh 01 tuojh, 2014 dks [ksy lkexzh dk LVkWd 7,500
01 tuojh, 2014 dks [ksy lkexzh osQ ysunkj 2,000
ys[ku lkexzh% lkekU;r% ys[ku lkexzh ij fd, x, O;;, ,d miHkksX; en osQ :i esa vk; vkSj O;; [kkrs 31 fnlacj, 2014 dks [ksy lkexzh osQ fy, Hkqxrku dh xbZ jkf'k 6,200
ls izHkkj dh tk,xhA ijarq ys[ku lkexzh osQ LVkWd dh nh xbZ fLFkfr (vkjafHkd ;k vafre) esa ys[ku lkexzh o"kZ 2014 osQ nkSjku [ksy lkexzh osQ fy, Hkqxrku dh xbZ jkf'k 17,000
osQ e esa vko';d lek;kstu vkSj miHkksX; NikbZ lkexzh dh ykxr dks fudkyus osQ i'pkr bl jkf'k dks 31 fnlacj, 2014 dks [ksy lkexzh osQ fy, vfxze Hkqxrku 3,500
vk; vkSj O;; [kkrs esa vkSj blosQ LVkWd dks rqyu i=k esa n'kkZ,x As mnkgj.k osQ fy,] izkfIr vkSj Hkqxrku [kkrk 31 fnlacj, 2014 dks [ksy lkexzh osQ fy, ysunkj 1,200
2015-16 2015-16
mnkgj.k 11 6 - 1 vizy
S ] 2013 dks vU; 'ks"k bl izdkj gSa% iQuhZpj 1,00,000 #-] Hkou 6,50,000 #- ,oa [ksy iaQM
1500 #-A
,d euksjt
a d Dyc dk 01 vizy
S ] 2013 ls 31 ekpZ] 2014 rd dh vof/ dk izkfIr ,oa Hkqxrku [kkrk 7 - iQuhZpj vkSj Hkou ij kl e'k% 12.5% vkSj 5% gSA
bl izdkj gS%
31 ekpZ 2014 osQ fy, vk; ,oa O;; [kkrk vkSj rqyu i=k rS;kj djsaA
izkfIr;k jkf'k Hkqxrku jkf'k gy

(#-) (#-)
euksjatu Dyc dh iqLrosaQ
'ks"k vk@yk osru 24,000
vk; vkSj O;; [kkrk
gLrLFk jksdM+ 27,500 fo|qr fcy 21,000
o"kZ 31 ekpZ] 2014 dh lekfIr ij
caSdLFk jksdM+ 60,000 87,500 jsLVksjsaV osQ fy, [kk| inkFkZ 60,000
uke tek
lnL;ksa dk pank% nwjHkk"k fcy 35,000
2012&2013 12,500 ikf{kd osQ fy, pank 14,500 O;; jkf'k vk; jkf'k
2013&2014 1,00,000 NikbZ vkSj ys[ku lkexzh 13,000
(#-) (#-)
2014&2015 10,000 1,22,500 [ksy&owQn O;; 50,000 osru 24,000 pank 1,00,000
i+QuhZpj oQk fo; lfpo dk lEekukFkZ ikfjJfed 30,000 tksM+k% cdk;k 4,000 28,000 tksM+k% cdk;k 12,500 1,12,500
(iqLrd ewY; 8,000 #-) 10,000 8% fofuos'k (31& 03&2007) 1,00,000 fo|qr fcy 35,000 21,000 3,200
[kk| inkFkZ dk fo; 1,00,000 'ks"k vk@yk % nwjHkk"k izHkkj 2,000 37,000 iqjkuh if=kdkvksa dk fo; 2,000
iqjkus ikf{kd vkSj v[kckjksa 3,200 gLrLFk 21,500 tksM+k% cdk;k iQuhZpj osQ fo; ij ykHk 48,750
dk fo; cSd
a LFk 45,000 66,500 lkef;d if=kdk gsrq pank 14,500 fookg LFky dk fdjk;k
fookg osQ fy, Hkwfe osQ iz;ksx 48,750 fizafVx ,oa LVs'ujh 13.000 ykWdj dk fdjk;k 17,050
dk fdjk;k tksM+k% izkjafHkd LVkWd 2,000 ?kVk;k% izkjafHkd cdk;k 3,050
[ksyowQn osQ fy, nku 25,000 15,000 14,000
ykWdj fdjk;k 17,050 ?kVk;k% vafre LVkWd 3,000 12,000 tksM+k% vafre cdk;k 1,500 15,500
4,14,000 4,14,000
lfpo dk lEekukFkZ ikfjJfed 30,000 [kk| inkFkZ dk fo; 1,00,000
[ksy&owQn ij O;; 50,000 ?kVk;k% miHkksx [kk| 60,000
?kVk;k% [ksy&owQn fuf/ 15,000 dh ykxr 40,000
vfrfjDr lwpuk, dk izkjafHkd 'ks"k 35,000
1 - Dyc esa 225 lnL; gSa rFkk izR;sd lnL; 5606 #- ok"kd pans dk Hkqxrku djrk gSA ekpZ 31, 2013
?kVk;k% [ksy&owQn gsrq nku 25,000 10,000
dks cdk;k pans dh jkf'k 15,000 #- gSA kl%
2 - o"kZ 2013& 14 osQ fy, cdk;k nwjHkk"k fcy jkf'k 2000 #- gSA
iQuhZpj 11,500
3 - ykWdj dk cdk;k fdjk;k o"kZ 2012&13 osQ fy, 3050 #- vkSj 2013-14 osQ fy, 1500 #- gSA
Hkou 35,500 44,000
4 - o"kZ 2013& 14 osQ fy, cdk;k osru 4000 #- gSA
vf/'ks"k (vk; dk O;; ij vkf/D;) 25,450
5 - fizafVx o LVs'ujh dk izkjafHkd LVkWd 2000 #- vkSj vafre LVkWd 3000 #- gSA
2,21,950 2,21,950
2015-16 2015-16
o"kZ 31 ekpZ] 2013 dks euksjatu Dyc dk rqyu&i=k mnkgj.k 12

nkf;Ro jkf'k ifjlaifk;k jkf'k fn, x, izkfIr ,oa Hkqxrku [kkrs dh lgk;rk ls, vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA
(#-) (#-) 31 ekpZ, 2014 dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
[ksy&owQn fuf/ 15,000 gLrLFk jksdM+ 27,500 izkfIr;k jkf'k Hkqxrku jkf'k
iwth@lkekU; fuf/ 8,42,550 cSadLFk jksdM+ 60,000 (#-) (#-)
('ks"k jkf'k) cdk;k pank 15,000 'ks"k vk@yk 41,000 osru ,oa et+nwjh
cdk;k ykWdj dk fdjk;k 3,050 pank% 2013&14 4,800
fizafVx vkSj LVs'ujh 2,000 2013&14 7,200 2014&15 83,200 88,000
I+kQuhZpj 1,00,000 2014&15 3,37,600 fofHkUu O;; 37,000
Hkou 6,50,000 2015&16 12,000 3,56,800 iw.kZ LokfeRo Hkwfe 60,000
izos'k 'kqYd 16,000 ys[ku lkexzh 16,000
8,57,550 8,57,550
ykWdj fdjk;k 58,000 nj 24,000
tyiku ls vk; 48,000 tyiku ij O;; 37,500
o"kZ 31 ekpZ] 2014 dks euksjatu Dyc dk rqyu&i=k fuos'k ls vk; 56,000 nwjHkk"k O;; 4,000
nkf;Ro jkf'k ifjlaifk;k jkf'k fuos'k 2,50,000

vaosQ{k.k i+Qhl 6,000
(#-) (#-) 'ks"k vk@ys 53,300
vfxze pank izkIr 10,000 gLrLFk jksdM+ 21,500
5,75,800 5,75,800
cdk;k nwjHkk"k izHkkj 2,000 cSadLFk jksdM+ 45,000
cdk;k osru 4,000 cdk;k pank 15,000
iwath@lekU; fuf/ 8,42,550 (2013:2500 #- 2014:12500 #-) 15,00
tksM+k% vkf/D; 25,450 8,68,000 cdk;k ykWdj dk fdjk;k 3,000
('ks"k jkf'k) fizafVx o LVs'ujh
iQuhZpj 1,00,000
?kVk;k% fo; 8,000
92,000
?kVk;k kl 11,500 80,500
Hkou 6,50,000
?kVk;k kl 32,500 6,17,500
fuos'k 1,00,000
8,84,000 8,84,000
2015-16 2015-16
vfrfjDr lwpuk,% nwjHkk"k O;; 4,000

1- laLFkk esa oqQy lnL; 1,800 gSa rFkk izR;sd }kjk okf"kZd pank Hkqxrku 200 (#-) 01 vizSy tksM+k% cdk;k 1,400 5,400
2014 dks o"kZ 2012&13 osQ fy, cdk;k 8,000 #- vaosQ{k.k iQhl 6,000
2- 31 ekpZ] 2015 dks twu 2015 rd nj dk vfxze Hkqxrku Fkk izR;sd o"kZ Hkqxrku izHkkj 24,000 Hkou ij kl 10,000
#- gS O;; ij vk; dk vkf/D; 3,24,800
3- 31 ekpZ] 2015 dks cdk;k nwjHkk"k fcy 1,400 #- FkkA 5,02,000 5,02,000
4- 31 ekpZ] 2014 dks cdk;k fofHkUu O;; 2,800 #- FksA
5- 31 ekpZ] 2014 dks ys[ku lkexzh dk LVkWd 2,000 #- Fkk 31 ekpZ] 2015 dks ;g 3,600 #- FkkA
31 ekpZ] 2014 dks rqyu i=k
6- 31 ekpZ] 2014 dks Hkou dk ewY; 4,00,000 #- Fkk vkSj bl ij 2-5% izfro"kZ dh nj ls
nkf;Ro jkf'k ikfjlaifk;k jkf'k
f?klkoV (kl) yxk;k x;kA (#-) (#-)
7- 31 ekpZ] 2014 dks fofuos'k 8,00,000 #- FkkA
cdk;k nwjHkk"k O;; 1,400 jksdM+ vkSj cSad 'ks"k 53,300
8- 31 ekpZ] 2015 dks o"kZ osQ nkSjku [kjhns x, fuos'k ij mRiUu vk; dh jkf'k 1,500 #- FkhA vfxze izkIr pank 12,000 vizkIr pank 23,200
31 ekpZ, 2015 dks lekIr gksus okys o"kZ osQ fy, vk; vkSj O;; rFkk bl frfFk dk rqyu i=k lkekU; fuf/ 12,49,400 LVs'kujh dk LVkWd 3,600
rS;kj dhft,A pank [kkrk Hkh rS;kj dhft, A tksM+k% vkf/D; 3,24,800 15,74,200 vfxze Hkqxrku njsa 6,000
gy fofu;ksxksa ij vftZr vk;% 1,500
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, fofu;ksx 8,00,000
tksM+k% 2,50,000 10,50,000
vk; vkSj O;; [kkrk Hkou 4,00,000
uke tek ?kVk;k% kl (10,000) 3,90,000
O;; jkf'k vk; jkf'k Hkwfe 60,000
(#-) (#-) 15,87,600 15,87,600
osru vkSj et+nwjh 83,200 pank 3,60,000
fofo/ O;; 37,000 izos'k 'kqYd 16,000
?kVk;k% 31 ekpZ] 2013 ykWdj dk fdjk;k 58,000
dks cdk;k (2,800) 34,200 tyiku ls vk;% nkf;Ro jkf'k ifjlaifk;k jkf'k
ys[ku lkexzh (miHkksx) tyiku ls vkxe 48,000 (#--) (#-)
vkjafHkd LVkWd 2,000 ?kVk;k% tyiku O;; (37,500) 10,500
cdk;k fofo/ O;; 2,800 jksdM+ vkSj cSad 'ks"k 41,000
tksM+k% ; 16,000 fofu;ksx ls vk; 56,000
18,000 tksM+k% pkyw o"kZ osQ 1,500 57,500
cdk;k osru vkSj et+nwjh 4,800 vizkIr pank 8,000
?kVk;k% vafre LVkWd (3,600) 14,400 fofu;ksxksa ls vftZr vk; lkekU; fuf/ 12,49,400 ys[ku lkexzh dk LVkWd 2,000
njsa 24,000
('ks"k jkf'k) vfxze Hkqxrku njsa 6,000
?kVk;k% 2015& 16 osQ fy, fofu;ksx 8,00,000
Hkqxrku (6,000) Hkou 4,00,000

tksM+k% 2013&14 esa vfxze 12,57,000 12,57,000
Hkqxrku 6,000 24,000
2015-16 2015-16
dk;Zdkjh fVIi.kh 2- ys[ku lkexzh dk LVkWd 31 ekpZ, 2013 dks 1,500 #- rFkk 31 ekpZ , 2014 dks 2,000 #- dk
pank [kkrk FkkA
uke tek 3- 31 ekpZ, 2014 dks njsa ,oa dj ;k vfxze Hkqxrku vkus okyh 31 tuojh rd fd;k x;kA okf"kZd
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k izHkkj 1,500 #-A
la- (#-) la- (#-) 4- nwjHkk"k osQ fy, frekgh izHkkj cdk;k gS, mRiUu jkf'k 1,500 #- frekgh izHkkj osQ fy, dksbZ ifjorZu
ughaA
vkjafHkd 'ks"k vFkok
5- 31 ekpZ , 2013 dks mRiUu fofo/ O;; 250 #- vkSj 31& 03& 2014 dks 300 #-A
'ks"k vk@yk (2013& 14 izkfIr ,oa Hkqxrku [kkrk 3,56,800
6- 31 ekpZ , 2013 dks iqLrdksa esa Hkou dk ewY; 20,000 #- gS rFkk bl ij 10% okf"kZd dh nj
o"kZ osQ fy, cdk;k) 8,000 'ks"k vk@ys 23,200
vk; vkSj O;; (1800 200) 3,60,000 ls kl yxk;k tk,xkA
'ks"k vk@ys 7- 31 ekpZ, 2013 dks 8% ljdkjh izfrHkwfr;ksa dk ewY; 75,000 #- gS tks fd leewY; ij [kjhnh
(2014-15 osQ fy, xbZ FkhaA 31 ekpZ , 2014 dks 25,000 #- ewY; dh ljdkjh izfrHkwfr;ksa dk ; fd;k x;kA
vfxze izkIr) 12,000
vki rS;kj djsa&
3,80,000 3,80,000 (v) 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, vk; ,oa O;; [kkrk
(c) bl frfFk dks rqyu&i=k
mnkgj.k 13
gy
31 ekpZ, 2014 o"kZ ls lacaf/r iszaQMl Dyc dk izkfIr ,oa Hkqxrku [kkrk fuEu gS% izsaQMl Dyc dh iqLrosaQ
31 ekpZ] 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk 31 ekpZ] 2013 dks rqyu i=k
izkfIr;k jkf'k Hkqxrku jkf'k (#-) (#-)
(#-) ys[ku lkexzh (#-) cdk;k O;; Hkou 2,00,000
vkjafHkd gLrLFk jksdM+ 10,000 osru 20,000 nwjHkk"k O;; 3,000 8% ljdkjh izfrHkwfr;ksa esa fofu;ksx 75,000
pank LVs'kujh 4,500 fofo/ O;; 250 3,250 ys[ku lkexzh dk LVkWd 1,500
2012&13 15,000 dj vkSj njsa 1,500 vfxze izkIr pank 2,000 njsa vkSj dj dk vfxze Hkqxrku 1,250
2013&14 20,000 nwjHkk"k izHkkj 7,500 lkekU; fuf/ 3,00,000 cdk;k pank 17,500
2014&15 5,000 40,000 8% ljdkjh izfrHkwfr;k 25,000 ('ks"k jkf'k) gLrLFk jksdM+ 10,000
[ksyksa ls vk; 17,800 fofo/ O;; 500 3,05,250 3,05,250
8% ljdkjh izfrHkwfr;ksa esa 5,000 dksfj;j lsok izHkkj 300
fofu;ksx ij C;kt vafre gLrLFk jksdM+ 13,500
31 ekpZ, 2014 dks lekIr o"kZ osQ fy,
72,800 72,800 vk; vkSj O;; [kkrk
O;; jkf'k vk; jkf'k
vfrfjDr lwpuk,%
(#-) (#-)
1- Dyc esa 500 lnL; gSaA izR;sd lnL; okf"kZd pank 50 #- dk Hkqxrku djrk gSA o"kZ 2013&14 osQ
vkjaHk esa 2012& 13 osQ pans osQ 17,500 #- cdk;k gSa, 40 lnL;ksa us 2005&06 osQ fy, pans dk osru 20,000 [ksyksa ls ykHk 17,800
vfxze Hkqxrku fd;k FkkA ys[ku lkexzh (Hkqxrku) 4,500 8% ljdkjh fuos'k ij C;kt 5,000
2015-16 2015-16
tksM+k% vkjafHkd LVkWd 1,500 tksM+k% izkIr 1,000 6,000 1- 7 ryiV ij vk/kfjr vk; vkSj O;; [kkrk
6,000
?kVk;k% vafre LVkWd (2,000) 4,000 pkyw o"kZ osQ nkSjku izkIr pank 40,000 lkekU;r% vykHkdkjh laLFkkvksa dh fLFkfr es,a vk; vkSj O;; vkSj rqyu i=k izkfIr ,oa Hkqxrku [kkrs esa nh
tksM+k% vfxze izkIr pank 2,000 xbZ vfrfjDr lwpukvksa osQ vk/kj ij rS;kj fd, tkrs gSaA ijarq dHkh [kkrk rFkk dHkh bl ms'; osQ fy,
njsa vkSj dj 1,500 tksMk+ % pkyw o"kZ osQ var esa cdk;k 5,500 ryiV osQ lkFk oqQN vfrfjDr lwpuk, nh gksrh gSaA ns[ksa mnkgj.k 14 A
tksM+k% vfxze Hkqxrku 1,250 (2,500 + 3,000) 47,500
250 ?kVk;k%vafre vfxze izkIr pank (5,000) mnkgj.k 14
42,500
tksM+k%vkjafHkd vfxze Hkqxrku 1,250 1,500 ?kVk;k% pkyw o"kZ osQ vkjaHk uhps ,d LowQy dk ryiV vkSj vU; lwpuk, nh xb gSaA 31 ekpZ] 2014 dks lekIr o"kZ osQ fy, vk;
nwjHkk"k izHkkj dk Hkqxrku 7,500 esa vizkIr (17,500 25,000 vkSj O;; [kkrk rFkk rqyu i=k rS;kj djsa%
tksM+k % cdk;k (pkyw o"kZ) 1,500 uke 'ks"k jkf'k tek 'ks"k jkf'k
9,000 ?kkVk% vk; ij O;;ksa dh vf/drk 3,550
?kVk;k% cdk;k (xr o"kZ) 3,000 6,000
(#-) (#-)
fofo/ O;;ksa dk Hkqxrku 500 Hkou 6,25,000 izos'k 'kqYd 12,500
tksM+k% cdk;k (pkyw o"kZ) 300 i+QuhZpj 1,00,000 V;w'ku i+Qhl 5,00,000
800 iqLrdky; dh iqLrosQa 1,50,000 iwfrZ osQ fy, ysunkj 15,000
?kVk;k% cdk;k (xr o"kZ) (250) 550 12% nj dk fofu;ksx 5,00,000 LowQy osQ gkWy dk fdjk;k 10,000
Hkou ij kl 20,000 osru 5,00,000 fofo/ izkfIr;k 30,000
dksfj;j izHkkj 300
LVs'kujh 40,000 ljdkjh vuqnku 3,50,000
52,350 52,350
lkekU; O;; 18,000 lkekU; fuf/ 10,00,000
l lR;kiu% 500 50 = 25,000 #- [ksy O;; 15,000 iqLrdky; dh iqLrdksa 62,500

cSadLFk jksdM+ 50,000 osQ fy, vuqnku
31 ekpZ, 2014 dks izsQaMl Dyc dk rqyu i=k gLrLFk jksdM+ 2,000 iqjkus i+QuhZpj dk fo; 20,000
20,00,000 20,00,000
(#-) (#-) vU; lwpuk,%
cdk;k O;; Hkou 2,00,000 (i) bl o"kZ osQ fy, vizkIr iQhl 25,000 #-A
nwjHkk"k izHkkj 1,500 ?kVk;k% kl (20,000) 1,80,000 (ii) cdk;k osru dh jkf'k 30,000 #-A
fofo/ O;; 300 1,800 8 %ljdkjh izfrHkwfr;ksa esa fuos'k 75,000 (iii) 01 vDrwcj, 2013 dks 40,000 #- dh ykxr dk i+QuhZpj ; fd;kA
vfxze izkIr pank 5,000 tksM+k% ; 25,000 1,00,000 (iv) 01 vizy S , 2013 dks 50,000 #- iqLrd ewY; osQ i+QuhZpj dk fo; fd;kA
lkekU; fuf/ 3,00,000 ys[ku lkexzh dk LVkWd 2,000
(v) i+QuhZpj ij 10% izfr o"kZ] iqLrdky; iqLrdksa ij 15% izfr o"kZ vkSj Hkou ij 5% izfr o"kZ ls
?kVk;k% ?kkVk (3,550) 2,96,450 8% ljdkjh izfrHkwfr;ksa ij 1,000
vizkIr C;kt kl yxk,A
vfxze Hkqxrku njsa o dj 1,250
vizkIr pank 5,500
gLrLFk jksdM+ 13,500
3,03,250 3,03,250
2015-16 2015-16
gy 31 ekpZ, 2014 dks rqyu i=k

31 ekpZ , 2014 dks lekIr o"kZ osQ fy, nkf;Ro jkf'k ifjlaifk;k jkf'k
vk; vkSj O;; [kkrk (#-) (#-)
O;; jkf'k vk; jkf'k iwfrZ osQ fy, ysunkj 15,000 Hkou 6,25,000
(#-) (#-) cdk;k osru 30,000 ?kVk;k% kl (31,250) 5,93,750
iqLrdky; dh iqLrdksa osQ fy, nku 62,500 i+QuhZpj 1,00,000
iqjkus i+QuhZpj osQ fo; ij gkfu 30,000 izos'k 'kqYd 12,500
lkekU; fuf/ 10,00,000 ?kVk;k% fo; (50,000)
(50,000 #- & 20,000 #-) V~;w'ku i+Qhl 5,00,000
tksM+k% vkf/D; 2,97,750 12,97,750 50,000
osru 5,00,000 tksM+k% cdk;k 25,000 5,25,000
?kVk;k% kl (3,000) 47,000
tksM+k% cdk;k 30,000 5,30,000
vizkIr iQhl 25,000
ys[ku lkexzh 40,000 LowQy osQ gkWy dk fdjk;k 10,000
iqLrdky; iqLrosaQ 1,50,000
lkekU; O;; 18,000 fofo/ izkfIr;k 30,000
?kVk;k% kl (22,500) 1,27,500
kl% ljdkjh vuqnku 3,50,000
12% nj dk fofu;ksx 5,00,000
i+QuhZpj 3,000 fofu;ksx ij vizkIr C;kt 60,000
vizkIr C;kt 60,000
Hkou 31,250
cSad esa jksdM+ 50,000
iqLrdky; iqLrosaQ 22,500 56,750
gLrLFk jksdM+ 2,000
[ksy O;; 15,000
vkf/D; (vk; dk O;; ij vkf/D;) 2,97,750 14,05,250 14,05,250
9,87,500 9,87,500
1- 8 izklafxd O;kikfjd f;kdyki
dk;Zdkjh fVIi.kh%
1 - izos'k 'kqYd ls LowQy dks fu;fer vk; gS rFkk bls LowQy dh vkxe vk; osQ :i esa ysaxsA dHkh&dHkh O;kikfjd xfrfof/;k tSls fd& nokbZ ?kj, vLirky] oSQVa hu, lkSan;Z lnu, bR;kfn vius lnL;ksa
2 - i+QuhZpj ij kl dh x.kuk fuEu izdkj ls ;g eku dj dh tk,xh fd 01 vizy S , 2013 dks dks rFkk lkekU; turk dks lqfo/k, miyC/ djkus osQ fy, bu laxBuksa esa pykbZ tkrh gSaA bl izdkj dh
i+QuhZpj dk fo; fd;k x;kA fLFkfr esa bu izklafxd xfrfof/;ksa ifj.kke osQ fu/kZj.k osQ fy, O;kikj [kkrk rS;kj fd;k tkrk gSA bu
jkf'k O;kikfjd xfrfof/;ksa ls izkIr ykHk dks bu laLFkkvksa osQ eq[; ms';ksa dks iwjk djus osQ fy,] ftlosQ fy,
(#-) ;g cukbZ xbZ gS] mi;ksx fd;k tkrk gS vkSj blfy, bUgsa vk; vkSj O;; [kkrs esa gLrkarfjr fd;k tkrk gSA
31 ekpZ] 2014 dks iqLrd ewY; 1,00,000
bl laca/ esa nh xbZ izf;k bl izdkj gS%
?kVk;k% iqLrd ewY; osQ i+QuhZpj dk fo; (50,000)
1- bl izdkj dh O;kolkf;d (O;kikfjd) xfrfof/;ksa esa izkIr ykHk ;k gkfu dk fu/kZj.k djus gsrq
50,000
O;kikj [kkrk rS;kj dhft,A lHkh ykxrsa rFkk vkxe izR;{k rFkk iw.kZ :i ls bu xfrfof/;ksa ls
10,000 #- osQ i+QuhZpj ij ,d o"kZ osQ fy, kl 1,000 lacaf/r O;kikfjd [kkrs esa vfHkys[ku fd;k tk,xkA O;kikj [kkrs dk 'ks"k vk; vkSj O;; [kkrs esa
40,000 #- osQ i+QuhZpj ij 6 eghus osQ fy, kl 2,000 gLrkarfjr djsxa As
3,000 2- vk; vkSj O;; [kkrk, O;kikj [kkrs osQ lkFk lHkh vU; vk; vkSj O;;ksa ftudk vfHkys[ku O;kikj
[kkrs esa ugha gqvk gS, dks vfHkysf[kr djsxkA vk; vkSj O;; ls izkIr vkf/D; ;k ?kkVs dks
iwth@lkekU; fuf/ esa gLrkarfjr fd;k tk,xkA
2015-16 2015-16
mnkgj.k 15 gy
IyhtsaV Dyc dh iqLrosaQ
fuEu 'ks"k IyhtsaV Dyc dh iqLrdksa ls 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, yh xbZ gS%
31 ekpZ , 2014 dks lekIr o"kZ osQ fy,
fooj.k jkf'k izkfIr ,oa Hkqxrku [kkrk
(#-) uke tek
31 ekpZ, 2013 dks iwth fuf/ 2,05,000 izkfIr;k jkf'k Hkqxrku jkf'k
31 ekpZ, 2013 dks i+QuhZpj 21,000
(#-) (#-)
o"kZ osQ nkSjku i+QuhZpj fy;k 23,500
vkjafHkd 'ks"k fdjk;k vkSj njsa 87,250
31 ekpZ, 2013 dks fcfy;MZ lkexzh vkSj vU; lgk;d est+ 22,250
gLrLFk jksdM+ 4,375 et+nwjh
31 ekpZ, 2013 dks pkbZuk XykWl vkSj dVyjh rFkk ykbusu 6,250
cSad esa jksdM+ 36,875 41,250 tyiku 1,25,000
o"kZ osQ nkSjku tyiku ls izkfIr;k 9,68,000 pank 88,750 vU; 1,05,750 2,30,750
31 ekpZ, 2013 dks tyiku LVkWd 9,750 tek ij C;kt 6,000 ejEer vkSj uohuhdj.k 44,750
o"kZ osQ nkSjku fcfy;MZ :e ls izkfIr;k 86,000 tyiku ls izkfIr 9,68,000 i+QuhZpj ; 23,500
o"kZ osQ nkSjku izkIr pank 88,750 fcfy;MZ ls izkfIr 86,000 lfpo dk lEekukFkZ ifjrksf"kd 80,000
o"kZ osQ nkSjku tek ij izkIr C;kt 6,000 tyiku osQ fy, ; 5,59,500
lfpo dks lEekukFkZ ikfjrksf"kd dk Hkqxrku 80,000 izdk'k 44,250
tyiku osQ fy, ; 5,59,500
bZa/u 33,500
fdjk;k vkSj njsa 87,250

fofo/ O;; 8,000
vafre 'ks"k
et+nwjh (tyiku 1,25,000 #-) 2,30,750
gLrLFk jksdM+ 8,500
ejEer vkSj uohuhdj.k 44,750 cSad jksdM+ 70,000 78,500
izdk'k 44,250 ('ks"k jkf'k)
bZa/u 33,500
11,90,000 11,90,000
fofo/ O;; 8,000
31 ekpZ, 2013 dks gLrLFk jksdM+ 4,375 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, O;kikfjd [kkrk
31 ekpZ, 2013 dks cSad 'ks"k 36,875 uke tek
31 ekpZ, 2013 dks 10% dh nj ls cSad esa tek 1,00,000 fooj.k jkf'k fooj.k jkf'k
(#-) (#-)
31 ekpZ , 2013 dks lekIr o"kZ osQ fy, 7,500 #- osQ fo; osQ fy, Hkqxrku lfEefyr gSA 31
ekpZ, 2014 dks tyiku dk LVkWd 11,250 #- gSA pans ls izkIr jkf'k esa 12,000 #- fiNys o"kZ osQ fy, vkjafHkd LVkWd 9,750 Hkkstuky; ls izkfIr;k 9,68,000
; 5,59,500 LVki+Q osQ jgus dk O;; 68,750
vkSj 3,000 #- vxys o"kZ osQ fy, gSA 31 ekpZ, 2014 dks vizkIr pank 12,500 #- gSA kl fuEu nj ?kVk;k% fiNys o"kZ dk LVkWd (7,500) 5,52,000 vafre LVkWd 11,250
ls yxk;k tk,xk% et+nwjh 1,25,000
(v)i+QuhZpj ij 10% dh nj ls_ (c) fcfy;MZ est+ vkSj lgk;d ij 12% dh nj ls_ (l) pkbuk Xykl dVyjh ij kl 1,250
pkbuk Xykl vkSj dVyjh ij 20% dh nj lsA LVki+Q osQ jgus dk O;; 50,000
LVki+Q osQ jgus dh ykxr vuqekfur 68,750 #- gS ftlesa ls 50,000 #- tyiku ls fy, tk,xsA b/u 33,500
ykHk vk; vkSj O;; [kkrs 2,76,500
izkfIr ,oa Hkqxrku [kkrk, vk; vkSj O;; [kkrk rFkk rqyu i=k tyiku osQ dk;Z dks vyx ls n'kkZrs esa gLrkarfjr
gq, rS;kj djsaA 31 ekpZ, 2014 dks gLrLFk jksdM+ 8,500 #- gSA 10,48,000 1,048,000
2015-16 2015-16
31 ekpZ , 2014 dks lekIr o"kZ osQ fy, mnkgj.k 16

vk; vkSj O;; [kkrk 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, euksjatu Dyc dk vk; vkSj O;; [kkrk rS;kj djsa vkSj bl frfFk
O;; jkf'k vk; jkf'k dk fuEu lwpukvksa }kjk rqyu i=k rS;kj djsaA
(#-) (#-) 31 ekpZ, 2014 lekIr o"kZ osQ fy,
et+nwjh 1,05,750 izkIr pank 88,750 uke izkfIr ,oa Hkqxrku [kkrk tek
ejEer vkSj uohuhdj.k 44,750 tksM+k% bl o"kZ 12,500 izkfIr;k jkf'k Hkqxrku jkf'k
lfpo dks lEekukFkZ ikfjrksf"kd 80,000 esa vizkIr 1,01,250 (#-) (#-)
izdk'k 44,250 ?kVk;k% fiNys o"kZ (12,000)
fdjk;k vkSj njsa 87,250 dk vizkIr 89,250 'ks"k vk@yk 24,000 fdjk;k vkSj njsa 48,750
LVki+Q osQ jgus dk O;; 18,750 ?kVk;k% vxys o"kZ dk (3,000) pank i+QuhZpj dk ; 40,000
fofo/ O;; 8,000 vfxze izkIr 86,250 2012&13 23,250 [ksy lkexzh osQ ysunkj 61,000
kl izkIr C;kt 6,000 2013&14 3,36,000 [ksy lkexzh dk ; 10,000
i+QuhZpj 4,450 tksM+k% vizkIr 4,000 10,000 2014&15 13,000 3,72,250 iqjLdkj nsus dh ykxr 20,750
fcfy;MZ est+ 2,670 7,120 fcfy;MZ ls izkfIr 86,000 [ksy lkexzh dk fo; 26,000 eSp O;; 35,150
vkf/D;% vk; dk O;; ij 62,880 O;kikfjd [kkrs ls ykHk dk 2,76,500 izos'k 'kqYd 40,000 fofo/ O;; 1,50,000
vkf/D; gLrkarj.k lkekU; nku 20,250 'ks"k vk@ys 1,34,050
4,58,750 4,58,750 iqjLdkj fuf/ osQ fy, vuqnku 14,000
iqjLdkj fuf/ osQ fofu;ksx ij C;kt 1,500
31 ekpZ , 2014 dks rqyu i=k fofo/ izkfIr;k 1,700
nkf;Ro jkf'k ifjlaifk;k jkf'k 4,99,700 4,99,700
(#-) (#-)
iwth fuf/ 2,05,000 i+QuhZpj vfrfjDr lwpuk,%
tksM+k% vkf/D; 62,880 2,67,880 vkjafHkd 'ks"k 21,000
vfxze izkIr pank 3,000 tksM+k% tek 23,500 fooj.k 01 vizSy] 2006 31 ekpZ] 2007
44,500 [ksy lkexzh 20,000 25,000
?kVk;k% kl (4,450) 40,050 i+QuhZpj 2,00,000 \
fcfy;MZ est+ 22,250 5% iqjLdkj fuf/ dk fofu;ksx 60,000 \
?kVk;k% kl (2,670) 19,580 [ksy lkexzh osQ fy, ysunkj 7,000 14,750
pkbuk Xykl o dVyjh 6,250 'ks"k pank 23,750 \
?kVk;k% kl (1,250) 5,000 iqjLdkj fuf/ 60,000 \
Hkkstuky; LVkWd 11,250 fdjk;s dk vfxze Hkqxrku - 3,750
vizkIr pank 12,500 cdk;k fdjk;k 3]750 &
vftZr@vizkIr C;kt 4,000 cdk;k fofo/ O;; 11,400 20,100
cSad tek 1,00,000 fofo/ O;; dk vfxze Hkqxrku 3,750 4,250
gLrLFk jksdM+ 8,500 20,000 #- iqLrd ewY; dh [ksy lkexzh dk ;] i+QuhZpj ij
10% dh nj ls l yxk,A izos'k 'kqYd dks vk/k iwthxr
cSadLFk jksdM+ 70,000
ekusxAs Dyc esa 1,440 lnL; gSa izR;sd dk okf"kZd pank 250 #-
2,70,880 2,70,880 gSA 01 vizyS , 2013 dks vfxze izkIr pank 7,000 #- gSA
2015-16 2015-16
gy 31 ekpZ , 2013 dks rqyu i=k

euksjatu Dyc dh iqLrosaQ nkf;Ro jkf'k ifjlaifk;k jkf'k
31 ekpZ, 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk (#-) (#-)
uke tek
O;; jf'k vk; jkf'k iwth fuf/ ('ks"k jkf'k) 2,42,350 i+QuhZpj 2,00,000
(#-) (#-) iqjLdkj fuf/ 60,000 5% buke fuf/ esa fofu;ksx 60,000
fdjk;k 48,750 pank 3,36,000 [ksy lkexzh osQ fy, ysunkj 7,000 vizkIr pank 23,750
?kVk;k% vkjafHkd (3,750) tksM+k% vfxze izkIr vfxze izkIr pank 7,000 [ksy lkexzh dk LVkWd 20,000
cdk;k (2012&2013) 7,000 cdk;k O;; fofo/ O;; dk 3,750
45,000 tksMk+ % 2013 &2014 17,000 3,60,000 fdjk;k 3,750 vfxze esa Hkqxrku
?kVk;k% vfxze Hkqxrku (3,750) 41,250 osQ fy, vizkIr
fofo/ O;; 11,400 15,150 gLrLFk jksdM+ 24,000
[ksy lkexzh (3,60,000 #- & 3,43,000#-)
vkjafHkd LVkWd 20,000 lkekU; nku 20,250 3,31,500 3,31,500
tksMk+ % ysunkjksa dks Hkqxrku 61,000 izos'k 'kqYd 20,000
81,000 [ksy lkexzh (fo; ij ykHk) 6,000
tksM+k% vafre ysunkj 14,750 (26,000&20,000) 31 ekpZ, 2014 dks euksjatu Dyc dk rqyu i=k
95,750 nkf;Ro jkf'k ifjlaifk;k jkf'k
tksM+k% jksdM+ a; 10,000 fofo/ izkfIr;k 1,700
(#-) (#-)
1,05,750
?kVk;k% vkjafHkd ysunkj (7,000) iwth fuf/ 2,42,350 i+QuhZpj
98,750 tksM+k% vkf/D; 95,600 vkjafHkd 'ks"k 2,00,000
?kVk;k% [ksy lkexzh (20,000) tksM+k% izos'k 'kqYd 20,000 3,57,950 tksM+k% tek 40,000
dk fo; iqjLdkj fuf/ 60,000 2,40,000
78,750
?kVk;k% vafre LVkWd (25,000) 53,750 tksM+k% nku 14,000 ?kVk;k% kl (24,000) 2,16,000
eSp O;; 35,150 izkIr C;kt 1,500 5% iqjLdkj fuf/ fofu;ksx 60,000
i+QuhZpj ij kl 24,000 vizkIr C;kt * 1,500 vizkIr pank
fofo/ O;; 77,000 (2012&2013) 500
Hkqxrku 150,000
?kVk;k% iqjLdkj fn, (20,750) 56,250 (2013&2014) 17,000 17,500
?kVk;k% cdk;k (11,400)
(2013&2014 ) [ksy lkexzh osQ fy, ysunkj 14,750 [ksy lkexzh dk LVkWd 25,000
1,38,600 vfxze izkIr pank 13,000 fofo/ O;;ksa dk vfxze Hkqxrku 4,250
?kVk;k% vfxze Hkqxrku (4,250) cdk;k fofo/ O;; 20,100 vfxze Hkqxrku fdjk;k 3,750
(2013&2014 ) iqjLdkj fuf/ fofu;ksx ij vizkIr C;kt 1,500
1,34,350
gLrLFk jksdM+ 1,34,050
tksM+k% cdk;k 20,100
(2013&2014 ) 1,54,250 4,62,050 4,62,050
tksM+k% vfxze Hkqxrku 3,750 1,58,200
(2012&2013 ) fVIi.kh% * 5% dh nj ls iqjLdkj fuf/ fofu;ksx ij C;kt dh jkf'k 3,000 #- gS tcfd osQoy 1,500 #- izkIr
vkf/D; (vk; dk O;; 95,600 gq, gaS] blfy, 'ks"k dks vizkIr C;kt osQ :i esa ekusaxsA
ij vkf/D;)
4,07,950 4,07,950
2015-16 2015-16
fofHkUu ensa ftuesa vusd O;ogkj lfEefyr gSa dks i`Fkd :i ls [kkrk rS;kj djus osQ fy, izkFkfedrk 31 ekpZ , 2014 dks lekIr o"kZ osQ fy,
nh tk,xhA bl fLFkfr esa pans osQ fy, [kkrk] fofo/ O;; vkSj [ksyowQn lkexzh dks d{kk dh vk; vkSj O;; [kkrk
xfrfof/;ksa esa cuk;k tk,xkA uke tek
O;; jkf'k vk; jkf'k
mnkgj.k 17 (#-) (#-)
f'ko&b&ukjk;.k ,twoQs 'ku VLV 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk rFkk vk; NikbZ vkSj ys[ku lkexzh 7,800 pank 46,000
vkSj O;; [kkrs osQ laca/ esa fuEu lwpuk, miyC/ djkrh gSaA fctyh vkSj ikuh 2,600 fofu;ksx ij C;kt 6,800
fdjk;k 24,000 fofo/ vk; 7,200
31 ekpZ , 2014 dks lekIr o"kZ osQ fy, LVkWi+Q dk osru 84,000 V~;w'ku i+Qhl 90,000
izkfIr ,oa Hkqxrku [kkrk foKkiu 3,200
lEekukFkZ ikfjrksf"kd 15,000
izkfIr;k jkf'k Hkqxrku jkf'k fofo/ O;; 4,400
(#-) (#-) i+QuhZpj ij kl 4,000
01 vizy
S , 2013 dks gLrLFk jksdM+ 3,000 NikbZ vkSj ys[ku lkexzh 6,000 vkf/D; (vk; dk O;; ij vkf/D;) 5,000
01 vizy
S , 2013 dks cSad esa jksdM+ 15,000 fctyh vkSj ikuh 2,600 1,50,000 1,50,000
pank% fdjk;k 21,000
2012&13 12,000 foKkiu 2,820 izkjafHkd vkSj vafre rqyu i=k cuk,A
2013&14 46,000 fofo/ O;; 4,400
gy
2014&15 15,600 73,600 LVkWi+Q dk osru 85,000
izos'k 'kqYd 25,200 i+QuhZpj dk ; 28,000 f'ko&,&ukjk;.k ,twosQ'ku VLV dh iqLrosaQ
V~;w'ku i+Qhl lEekukFkZ ikfjrksf"kd 15,000 31 ekpZ, 2013 dks rqyu i=k
2013&14 80,000 iqLrosQa 5,000
2014&15 10,000 90,000 31 ekpZ , 2014 dks gLrLFk jksdM+ 9,180 nkf;Ro jkf'k ifjlaifk;k jkf'k
fofu;ksx ij C;kt% 31 ekpZ , 2014 dks cSad esa jksdM+ 45,000 (#-) (#-)
2012&13 4,000 iwth@lkekU; fuf/ 2,54,000 fofu;ksx 1,60,000
2013&14 6,000 10,000 ('ks"k jkf'k) i+QuhZpj 40,000
fofo/ izkfIr;k 7,200 iqLrosQa 20,000
2,24,000 2,24,000 vizkIr pank 12,000
fofu;ksx ij vftZr C;kt 4,000
31 ekpZ, 2013 dks fuEu 'ks"k n'kkZ, x, gSaA gLrLFk jksdM+ 3,000
fofu;ksx 1,60,000 #-] i+QuhZpj 40,000 #- vkSj iqLrosQa 20,000 #- cSadLFk jksdM+ 15,000
2,54,000 2,54,000
2015-16 2015-16
f'ko&,&ukjk;.k ,twosQ'ku VLV dk bl v;k; esa iz;qDr 'kCn

1- vykHkdkjh laLFkk,
nkf;Ro jkf'k ifjlaifk;k jkf'k 2- izkfIr ,oa Hkqxrku [kkrk
(#-) (#-) 3- vk; vkSj O;; [kkrk
4- izos'k 'kqYd
vfxze V~;w'ku i+Qhl 10,000 fofu;ksx 1,60,000
cdk;k fdjk;k 3,000 i+QuhZpj 40,000 5- vkthou lnL;rk 'kqYd
cdk;k foKkiu 380 ?kVk;k% kl (4,000) 6- fo'ks"k izkfIr;k
NikbZ ,oa ys[ku lkexzh cdk;k 1,800 36,000 7- pank
vfxze pank 15,600 tksM+k% ; 28,000 64,000 8- nku
iwth@lekU; fuf/ 2,54,000 iqLrosQa 20,000 lkjka'k
tksM+k% izos'k 'kqYd 25,200 tksM+k% ; 5,000 25,000
1- ykHk vftZr djus okyh laLFkk, vkSj vykHkdkjh laLFkkvksa esa varj% ykHk vftZr djus okyh laLFkkvksa esa
tksM+k% vkf/D; 5,000 2,84,200 vftZr C;kt 800
vius fu;ksDr dks fokh; ykHk iznku djus osQ fy, mRiknu O;kikj, cSafoaQx rFkk chek bR;kfn
vizkIr V~;w'ku i+Qhl 10,000
xfrfof/;k lfEefyr gSaA vykHkdkjh laLFkkvksa dk vfLrRo blosQ lnL;ksa ;k lekt dks lsok, iznku djus
LVkWi+Q dks vfxze osru 1,000
osQ fy, gksrk gSA
gLrLFk jksdM+ 9,180
cSadLFk jksdM+ 45,000 2- vykHkdkjh laLFkkvksa osQ fy, i`Fkd ys[kkadu O;ogkj dh vko';drk% tSls fd vykHkdkjh laLFkkvksa dk
3,14,980 3,14,980
izkFkfed ms'; lsok Hkkouk gksrk gSA buosQ izca/dksa }kjk fy, x, fu.kZ; vkSj ykHk vftZr djus okys
izfr"Bkuksa esa fy, x, fu.kZ; esa varj gksrk gSA varj dh izfr ;g n'kkZrh gS fd fokh; lwpuk, ftu
fVIi.kh% ij ;g vk/kfjr gSa, lwpukvksa vkSj izn'kZu esa varj vo'; gksxkA
1- pkyw o"kZ esa vk; vkSj O;; [kkrk fofu;ksx ij C;kt ls 6,800 #- vk; dks n'kkZrk gS tcfd izkfIr ,oa
3- vykHkdkjh laLFkkuksa }kjk rS;kj lSkafrd fokh; fooj.kksa dh izfr dh O;k[;k% vykHkdkjh laLFkk, ftuosQ
Hkqxrku [kkrk 6,000 #- n'kkZrk gS] 800 #- varj dk vFkZ ;g gS fd fofu;ksx ij C;kt izkIr gS ijarq [kkrs f}vadu cgh[kkrk iz.kkyh ij vk/kfjr gksrs gSaA viuh vko';drkvksa dh iwfrZ osQ lkekU;r% rhu
o"kZ osQ nkSjku izkIr ugha gq, gSaA lSkafrd fooj.k rS;kj djrs gSaA buesa izkfIr ,oa Hkqxrku [kkrk, vk; vkSj O;; [kkrk rFkk rqyu i=k
2- vk; vkSj O;; [kkrk 90,000 #- dks V~;w'ku i+Qhl ls vk; dks n'kkZrk gS gkykfd izkfIr ,oa Hkqxrku [kkrk
lfEefyr gSaA izkfIr ,oa Hkqxrku [kkrk jksdM+ cgh dk lkjka'k gS tks fd lHkh jksdM+ izkfIr;ksa ,oa Hkqxrkuksa
o"kZ 2014&15 osQ fy, 10,000 #- vkSj 2013 &14 osQ fy, 8,00,000 #- dks V~;'w ku i+Qhl ls izkfIr;ksa dk vfHkys[ku, iwth vkSj vkxe enksa vkSj pkyw o"kZ ls lacaf/r enksa vkSj og tks xr o"kZ vkSj vkxkeh
dks n'kkZrk gSA ;g O;Dr gS fd 2013& 14 o"kZ osQ fy, V;w'ku iQhl osQ 10,000 #- vHkh rd vizkIr o"kZ ls lacaf/r gS, esa varj fd, fcuk djrk gSA
gSa (V~;w'ku i+Qhl cdk;k gS)
3- izkfIr ,oa Hkqxrku [kkrk, LVkWi+Q osQ osru osQ fy, 85,000 #- dk ,d Hkqxrku n'kkZrk gS , ysfdu vk; vk; vkSj O;; [kkrk ,d vk; fooj.k gS] tks fd vkxe vk;ksa dk vkxe O;;ksa ij vkf/D; vkSj
vkSj O;; [kkrk] LVkWi+Q vkSj osru osQ fy, 84,000 #- dk O;; n'kkZrk gSA blls vk'; gS fd 1,000 blosQ foijhr ,d fo'ks"k ys[kkadu o"kZ osQ fy, laLFkkuksa osQ lHkh f;kdykiksa osQ ifj.kkeLo:i fu/
#- dk vkf/D; tks fd izkfIr ,oa Hkqxrku [kkrs }kjk n'kkZ;k x;k gS ;k rks xr o"kZ ls lacaf/r gS vkSj kZj.k djus osQ fy, rS;kj fd;k tkrk gSA ;|fi bls ykHk vftZr djus okys izfr"Bkuksa osQ O;kikj ,oa
;k fiQj vkxkeh o"kZ lsA ;gk LVkWiQ osru tks fd 100 #- osQ xr o"kZ 20 12& 13 osQ var esa cdk;k ykHk ,oa gkfu [kkrs osQ LFkkukiUu ekuk tkrk gS ysfdu bu nksuksa fooj.kksa dh vo/kj.kk esa oqQN varj
gksus dk dksbZ izek.k ugha gSa blfy, 1,000 #- dk Hkqxrku LVkWi+Q dks osru osQ fy, vfxze osru ekuk gSaA ys[kkadu o"kZ osQ var esa bl frfFk ij fokh; fLFkfr dks Kkr djus osQ fy, rqyu i=k dks rS;kj
tk,xkA fd;k tkrk gSA blesa lfEefyr gS] iwth fuf/ vkSj lafpr fuf/, fof'k"V ms'; fuf/ vkSj ck, i{k
;k nkf;Ro i{k esa pkyw nkf;Ro vkSj nk, i{k ;k ifjlaifk i{k esa LFkk;h ifjlaifk;k vkSj pkyw
ifjlaifk;kA
2015-16 2015-16
4- izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrs eas varj% izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj 5- vykHkdkjh laLFkkvksa osQ }kjk fuEu enksa osQ fy, fd, tkus okys O;ogkj dks n'kZk,a%
O;; [kkrs esa vusd varj ik, tkrs gSa tks fd mudh izfr rFkk nksuksa fooj.kksa dk izek.k gksrs gSaA (i) okf"kZd pank
tcfd igys esa nksuksa iwth vkSj vkxe izkfIr ,oa Hkqxrku tks fd fdlh Hkh ys[kk vof/ ls lacaf/r (ii) fof'k"V nku
gksa rFkk ckn okys esa dsoy vkxe ensa tks fd pkyw ys[kk o"kZ ls lacaf/r gksrs gSa] dks izysf[kr fd;k (iii) LFkk;h ifjlaifk;ksa dk fo;
tkrk gSA ckn okys esa xSj&jksdM+ ensa tSls LFkk;h ifjlaifk;ksa ij kl vkSj cdk;k vk; vkSj O;; n'kkZ, (iv) iqjkus lkIrkfgdksa@ikf{kdksa dk fo;
tk,xs ysfdu igys okys esa budks 'kkfey ugha fd;k tk,xkA izkfIr ,oa Hkqxrku [kkrk ,d vkjafHkd (v) [ksyowQn osQ lkeku dk fo;
'ks"k j[krk gS tcfd vk; vkSj O;; [kkrk ;g ugha j[krkA igys okys [kkrs dk vafre 'ks"k, vafre (vi) vkthou lnL;rk 'kqYd
frfFk ij jksdM+ vkSj cSad 'ks"k n'kkZrk gS tcfd ckn okys [kkrs laLFkku dh xfrfof/;ksa ls vkf/D; ;k 6- vk; vkSj O;; [kkrs esa mu enksa dk O;ogkj n'kkZb, tc muosQ fy, ,d fof'k"V fuf/ gksA
?kkVk dks iznf'kZr djrs gSaA 7- izkfIr ,oa Hkqxrku [kkrk D;k gS\ ;g vk; vkSj O;; [kkrs ls fdl izdkj fHkUu gS\
5- izkfIr ,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukuk% blosQ fy, t:jh ikp pj.k gSa% (i) vkxe izkfIRk;ksa
dk uke i{k esa lek;kstu ftlesa lfEefyr gS, viz;kIr vk; vkSj pkyw o"kZ ls lacaf/r igys izkIr vk; vafdd iz'u
vkSj cdk;k ;k vfxze izkIr jkf'k dks vyx djsaxsA (ii) vkxe Hkqxrkuksa dks tek i{k esa lek;kstuA 1- ,d gSYFk Dyc dh jksdM+ iqLrd ls fy, x, fuEu fooj.kksa }kjk izkfIr ,oa Hkqxrku [kkrk rS;kj dhft,A
(iii) xSj&jksdM+ O;;ksa vkSj gkfu;ksa dks igpkuuk rFkk mUgsa vk; vkSj O;; [kkrs osQ uke i{k esa n'kkZukA
(iv) vk; vkSj O;; [kkrs osQ uke@tek i{k esa O;kikfjd lkekftd xfrfof/;ksa ls gksus okys ykHk ;k gkfu
#-
dks n'kkZuk vkSj x.kuk djukA (v) vk; vkSj O;; [kkrs osQ vafre 'ks"k dk fu/kZj.k vkf/D; ;k ?kkVs osQ vkjafHkd 'ks"k%
:i esa djukA gLrLFk jksdM+ 5,000
cSad jksdM+ 25,000
vH;kl osQ fy, iz'u pank 1,65,000

nku 35,000
y?kq mkjh; iz'u fofu;ksx ; 80,000
1- vykHkdkjh laLFkkvksa dk vk'k; Li"V dhft,A fdjk;k Hkqxrku 20,000
2- izkfIr ,oa Hkqxrku [kkrs dk vFkZ Li"V dhft,A lkekU; O;; 21,500
3- vk; vkSj O;; [kkrs dk vFkZ Li"V dhft,A Mkd O;; 2,000
4- izkfIr vkSj Hkqxrku [kkrs osQ ms'; D;k gSa\ dksfj;j O;; 1,000
5- izkfIr vkSj Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukus osQ fy, dkSu&dkSu ls pj.k gSa\ fofo/ O;; 2,500
6- pank D;k gS\ bldh x.kuk fdl izdkj dh tkrh gS\ vafre gLrLFk jksdM+ 12,000
7- iwth fuf/ D;k gS\ bldh x.kuk fdl izdkj dh tkrh gS\ (mkj% cSadLFk jksdM+ ('ks"k) 91,000 #-)
2- gfjeksgu /ekZFkZ laLFkku dk izkfIr ,oa Hkqxrku [kkrk fn;k x;k gS%
fuca/kRed iz'u
1- dFku Li"V dhft,% ^îzkfIr ,oa Hkqxrku [kkrk, jksdM+ cgh dk lkjka'k gS**A (#-) (#-)
2- vykHkdkjh laLFkkvksa dks vk; vkSj O;; [kkrk, O;kikfjd izfr"Bkuksa osQ ykHk&gkfu [kkrs osQ leku gksrk fiNys o"kZ dk 'ks"k vk@yk i+QuhZpj 3,000
gSA dFku dh foospuk dhft,A fofu;ksx 55,000
3- izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrs esa varj Li"V dhft,A cSadLFk jksdM+ 22,000 Hkou osQ fy, vfxze 20,000
4- vk; vkSj O;; [kkrk rFkk izkfIr ,oa Hkqxrku [kkrs osQ vk/kjHkwr ms';ksa dks Li"V dhft,A gLrLFk jksdM+ 8,800 nku 60,000
nku 32,000 osru 10,400
2015-16 2015-16
pank 50,200 fdjk;k ,oa dj 4,000 4- ,d LiksV~lZ Dyc dh oqQN enksa ls lacaf/r lwpuk, fuEu gSaA bu enksa dks Dyc osQ vk; vkSj O;; [kkrs rFkk
chek fuf/ 60,000 NikbZ 1,000 rqyu i=k esa n'kkZb;sA
fjDFk 24,000 Mkd 300
fooj.k jkf'k
fofu;ksx ij C;kt 3,800 foKkiu 1,100
(#-)
tek ij C;kt 800 chek 4,800
iqjkus v[kckjksa dk fo; 500 'ks"k vk@ys [ksy fuf/ 01 vizSy] 2014 dks 35,000
cSad esa jksdM+ 32,000 [ksy fuf/ fofu;ksx 35,000

gLrLFk jksdM+ 10,500 [ksy fuf/ ij C;kt 4,000
2,02,100 2,02,100 [ksy fuf/ osQ fy, vuqnku 15,000

[ksy iqjLdkj 10,000
31 ekpZ] 2014 dks lekIr gksus okys o"kZ osQ fy, fuEu lwpukvksa dks ;ku esa j[kdj vk; vkSj O;; [kkrk rS;kj dhft,% [ksy vk;kstu ij O;; 4,000
(i) ;g fu/kZfjr fd;k x;k gS fd olh;r vkSj nku esa izkIr 50% jkf'k dks vk; ekuk tk,xkA lkekU; fuf/ 80,000
(ii) fn, x, nkf;Ro gSa% lkekU; fuf/ fofu;ksx 80,000
fdjk;k 800 #-, osru 1,200 #-, foKkiu 200 #- lkekU; fuf/ fofu;ksx ij C;kt 8,000
(iii) fofu;ksx ij C;kt dh vizkIr jkf'k 2,000 #-
(mkj % [ksy fuf/ dk 'ks"k 40,000 #-)
(mkj % vk; dk O;; ij vkf/D; 2,500 #-) 5- 31 ekpZ] 2014 dks lekIr o"kZ osQ fy, cksEcs oqeSu fosQV Dyc dk vk; vkSj O;; [kkrk vkSj rqyu i=k
3- fn, x, fooj.kksa ls vk; vkSj O;; [kkrk rS;kj dhft,
rS;kj djrs le; fuEu enksa osQ lkFk D;k O;ogkj djsaxs\
fooj.k jkf'k
(#-) fooj.k (#-)
i+Qhl ,df=kr] fiNys o"kZ osQ [kkrksa ls 80,000 #- lfgr 5,20,000

(v) o"kZ osQ nkSjku LFkk;h iosfy;u osQ fuekZ.k osQ fy, izkIr vuqnku 12,25,000
31 ekpZ] 2014 rd fuekZ.k ij O;; 10,80,000
o"kZ dh cdk;k i+Qhl 30,000
osru Hkqxrku fiNys o"kZ osQ [kkrksa ls 5,000 #- lfgr 68,000
iosfy;u fuekZ.k ij O;; dh oqQy vuqekfur jkf'k 25,00,000
(c) VwukZesaV fuf/
o"kZ osQ var esa cdk;k osru 3,000
01 vizSy, 2013 dks 'ks"k 10,700
euksjatu O;; 8,000
o"kZ osQ nkSjku VwukZesaV osQ fy, izkIr pank 65,800
VwukZeasV O;; 25]000
VwukZesaV osQ fy, o"kZ osQ nkSjku fd, O;; 72,400
ehfVax O;; 18,000
(l) o"kZ osQ nkSjku izkIr vkthou lnL;rk 'kqYd 28,000
;k=kk O;; 7,000
dkj.k lfgr mkj nhft,A
iqLrd vkSj ikf{kdksa dk ; 31,000 #- dh iqLrdksa osQ ; lfgr 40,000
fdjk;k 15,000 (mkj % (v) iosfy;u fuf/ dk 'ks"k 1,45,000 #-_ (c) VwukZesaV fuf/ dk 'ks"k 4,100 #-_ (l) vkthou
Mkd] rkj ,oa nwjHkk"k 6,000 lnL;rk 'kqYd iwthxr izkfIr gSA
NikbZ ,oa ys[ku lkexzh 18,000 6- vMYV fyVjslh laLFkku }kjk fn, x, izkfIr ,oa Hkqxrku [kkrs rFkk fuEu lwpukvksa osQ vk/kj ij
izkIr nku 25,000 31, fnlacj] 2013 o"kZ osQ fy, vk; vkSj O;; [kkrk rFkk vkjafHkd rqyu i=k rS;kj dhft,A
(mkj% vk; dk O;; ij vkf/D; 3,07,000 #-)
2015-16 2015-16
31 fnlacj] 2013 dks izkfIr ,oa Hkqxrku [kkrk C;kt 350 i+QuhZpj ; 8,600
izkfIr;k jkf'k Hkqxrku jkf'k uqDdM+ ukVd ij O;; 1,300
(#-) (#-) gLrLFk jksdM+ 8,040
'ks"k vk@yk lkekU; O;; 3,200
gLrLFk jksdM+ 4,000 v[kckj 1,850 48,870 48,870
cSadLFk jksdM+ 15,550 fo|qr 3,000
pank cSad esa LFkk;h tek 18,000 fuEu lek;kstuksa osQ i'pkr vki vk; vkSj O;; [kkrk rS;kj dhft,A
2012 1,200 (31 twu 2006 dks) (v) 750 #- pank vHkh izkIr gksuk ckdh gS, ijarq pans esa 500 #- o"kZ 2015 osQ fy, 'kkfey gSA
2013 26,500 nj 10% izfr o"kZ (c) o"kZ osQ vkjaHk esa la?k osQ ikl 2,000 #- dk Hkou vkSj 3,000 #- dk i+QuhZpj vkSj 2,000 #- dh
2014 500 28,200 iqLrosQa 7,000 iqLrosQa gSaA
osru 3,600
(l)i+QuhZpj ij 5% dh nj ls (; lfgr) iqLrd ij 10% dh nj ls vkSj Hkou ij 5% dh nj
iqjkus v[kckjksa dk fo; 1,250 fdjk;k 6,500
ls kl yxk,A
ljdkj }kjk lgk;rk 12,000 Mkd O;; 300
iqjkus i+QuhZpj dk fo; i+QuhZpj (;) 10,500 (mkj vkf/D; 24,090)
(iqLrd ewY; 5,000 #-) 3,700 'ks"k vk@ys 8- fuEu izkfIr ,oa Hkqxrku [kkrk bafM;u LiksVlZ Dyc dk gSA 31 fnlacj, 2014 dks vk; vkSj O;; [kkrk vkSj
LFkk;h tek ij izkIr C;kt 450 gLrLFk jksdM+ 3,000 rqyu i=k rS;kj djsaA
cSadLFk jksdM+ 8,200
31 fnlacj] 2014 dks o"kZ dh lekfIr ij
65,150 65,150
izkfIr ,oa Hkqxrku [kkrk
lwpuk, uke tek
1- cdk;k pank
31- 12-2012 dks 2,000 #- vkSj 31-12 -2006 dks 1,500 #-
2- 31- 12-2013 dks cdk;k osru 600 #- vkSj ,d eghus dk fdjk;k vfxze Hkqxrku fd;k x;kA
(#-) (#-)
3- 01- 01-2012 ij laLFkku osQ ikl i+QuhZpj 12,000 #- rFkk iqLrosaQ 5,000 #- 'ks"k vk@yk 7,890 osru 11,000
(mkj % vkf/D; 22,300 #- vkjafHkd iwth fuf/ 38,550 #- rqyu i=k dk tksM+ 61,950 #-) pank 52,000 fctyh O;; 5,500
vkthou lnL;rk 'kqYd 2,200 fcfy;MZ [ksy dh Vscy 17,500
7. 31 fnlacj] 2014 dks ukjh dY;k.k lfefr }kjk fd, x, jksdM+ O;ogkjksa osQ [kkrksa dk fooj.k bl izdkj gSA
izos'k 'kqYd 3,200 dk;kZy; O;; 4,100
VwukZesaV fuf/ 26,000 NikbZ ,oa ys[ku lkexzh 2,300
uke tek ykdj dk fdjk;k 1,250 VwukZesaV O;; 18,500
izkfIr;k jkf'k Hkqxrku jkf'k iqjkus [ksy lkeku dh fch 2,500 eSnku dh ejEer 2,000
(#-) (#-) (ykxr 2,200 #-) i+QuhZpj dk ; 7,700
fiNys o"kZ dk 'ks"k 2,270 fdjk;k 6,600 iqjkus v[kckj dh fch 750 [ksy dk lkeku 12,000
pank 32,500 fo|qr izHkkj 3,200 olh;r 37,500 gLrLFk jksdM+ 12,690
vkthou lnL;rk 'kqYd 3,250 izoDrk 'kqYd 730 cSadLFk jksdM+ 10,000
nku 2,500 dk;kZy; O;; 1,480 LFkk;h tek 30,000
euksjatu ls ykHk 7,250 NikbZ ,oa ys[ku lkexzh 1,050 (1 -10 -14 dks 10% izfr o"kZ)
iqjkuh iqLrdksa dk fo; 750 dkuwuh O;; 1,870
1,33,290 1,33,290
(iqLrd ewY; 1,000 #-) iqLrosQa 6,500
2015-16 2015-16
vU; lwpuk, % 10- 31 fnlacj, 2014 dks lekIr o"kZ osQ fy, 'kadj LiksVlZ Dyc dk izkfIr ,oa Hkqxrku [kkrk uhps fn;k x;k gSA
pank 31 fnlacj , 2013 dks 1,200 #- vkSj 31 fnlacj , 2014 dks 3,200 #- vizkIr gSA 31 fnlacj, 2014 fnlacj, 2014 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku
31
dks ykWdj dk fdjk;k 250 #- vizkIr gSA 31 fnlacj, 2014 dks osru osQ 1,000 #- cdk;k gSA uke tek
01 tuojh, 2014 dks Dyc osQ ikl Hkou 36,000 #-] i+QuhZpj 12,000 #-] [ksy dk lkeku 17,500 #-
gSA bu enksa ij 10% dh nj ls kl yxk, (; lfgr) (#-) (#-)
(mkj% vkf/D; 26,300 #-] vkjafHkd iwt h fuf/ 74,590 #-, vafre rqyu i=k dk ;ksx 1,49,090 #-)
vkjafHkd gLrLFk jksdM+ 2,600 fdjk;k 18,000
9- tu dY;k.k Dyc osQ fuEu izkfIr vkSj Hkqxrku [kkrs ls 31 fnlacj, 2014 dks lekIr o"kZ osQ fy, vk; vkSj izos'k 'kqYd 3,200 et+nwjh 7,000
O;; [kkrk rFkk rqyu i=k rS;kj djsaA Hkou osQ fy, vuqnku 23,000 fcfy;M~lZ Vscy 14,000
31 fnlacj, 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA ykWdj dk fdjk;k 1,200 i+QuhZpj 10,000
vkthou lnL;rk 'kqYd 7,000 C;kt 2,000
31 fnlacj, 2014 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk euksjatu ls ykHk 3,000 Mkd 1,000
uke tek pank 40,000 osru 24,000
vafre gLrLFk jksdM+ 4,000
80,000 80,000
(#-) (#-)
01- 1- 2014 dks gLrLFk jksdM+ 6,800 osru 24,000 fuEu lwpukvksa dh lgk;rk ls vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA
pank 60,200 ;k=kk O;; 6,000 31 fnlacj, 2012 dks vizkIr pank 1,200 #- vkSj 31 fnlacj, 2013 dk 2,300 #- gS, Mkd fVdVksa dk
nku 3,000 ys[ku lkexzh 2,300 vkjafHkd LVkWd 300 #- vkSj vafre LVkWd 200 #- gS] 1,500 #- fdjk;k 2012 o"kZ ls lcaf/r gS vkSj 1,500
#- dk Hkqxrku vHkh rd ckdh gSA
i+QuhZpj dk fo; 4,000 fdjk;k 16,000
01 tuojh, 2014 dks Dyc osQ ikl 15,000 #- dk i+QuhZpj gSA 31 fnlacj, 2014 dks] i+QuhZpj dk ewY;
(iqLrd ewY; 6,000 #-) ejEer 700 22,500 #- gSA Dyc us 2012 esa ( 10% okf"kZd dh nj ls) 2,000 #- dk .k fy;k gSA
izos'k 'kqYd 800 iqLrdksa dk ; 6,000 (mkj % ?kkVk 8,100 #- vkjafHkd iwth fuf/ ?kkVk 2,400 #-, vafre rqyu i=k dk ;ksx 53,500 #-)
vkthou lnL;rk 'kqYd 7,000 Hkou dk ; 30,000 11- fuEu izkfIr ,oa Hkqxrku [kkrk vkSj rqyu i=k }kjk 31 fnlacj, 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;;
fofu;ksx ij C;kt 5,000 31- 12-2014 dks gLrLFk jksdM+ 1,800 [kkrk vkSj rqyu i=k rS;kj djsaA
31 fnlacj , 2014 dks lekIr o"kZ osQ fy,
(iwjs o"kZ osQ fy, 5% nj ls) izkfIr ,oa Hkqxrku [kkrk
86,800 86,800 uke tek
vfrfjDr lwpuk,% (#-) (#-)
1-01-2014 31-12-2014 vkjafHkd jksdM+ 'ks"k 12,000 i+QuhZpj 4,000
(#-) dk (#-) dk pank% nwjHkk"k O;; 800
1- vfxze izkIr pank 1,000 3,200
2012 2,000 osru%
2013 22,000 24,000 2012 1,000
2- vizkIr pank 2,000 3,700 izos'k 'qYd 2,800 2013 4,000
3- ys[ku lkexzh dk LVkWd 1,200 800 ykWdj dk fdjk;k 1,000 v[kckj 700
4- iqLrosQa 13,500 16,500 vkthou lnL;rk 'kqYd 1,200 fofo/ O;; 1,000
5- i+QuhZpj 16,000 8,000 ljdkjh lgk;rk 11,000 j{kk ck.M~l 18,000
6- cdk;k fdjk;k 1,000 2,000
Hkwfe 20,000
vafre jksdM+ 'ks"k 2,500
(mkj % vkf/D; 11,100 #-, vkjafHkd iwth fuf/ 1,37,000 #-, rqyu i=k dk ;ksx 1,60,800 #-) 52,000 52,000
2015-16 2015-16
31 fnlacj, 2013 dks lekIr o"kZ osQ fy, rqyu i=k vfrfjDr lwpuk,
uke tek 1- Dyc esa 500 lnL; gSaA izR;sd lnL; okf"kZd pans osQ fy, 150 #- dk Hkqxrku djrk gSA
2- 31 ekpZ, 2013 dks cdk;k osru dh jkf'k 1,200 #- vkSj osru Hkqxrku esa 6,000 #- o"kZ 20....& ... osQ
nkf;Ro jkf'k ifjlaifk;k jkf'k fy, gSA
(#-) (#-)
3- Hkou vkSj Hkwfe ij 5% kl yxk,A
vfxze ykWdj fdjk;k 200 gLrLFk jksdM+ 12,000 (mkj% vkf/D; 14,000 #-] vafre rqyu i=k dk ;ksx 7,27,000 #-)
vfxze izkIr pank 1,000 vizkIr pank 3,000 13- LiksVlZ Dyc dh oqQN enksa osQ laca/ esa lwpuk, fuEu gS, vki budks vk; vkSj O;; [kkrk vkSj rqyu i=k esa
cdk;k osru 2,000 Hkou 35,000 n'kkZ,A
.k 10,000
iwth fuf/ 36,800 fooj.k jkf'k
50,000 50,000 (#-)
01 vizy S , 2013 dks [ksy fuf/ 80,000
(mkj% vkf/D; 31,500 #- vafre rqyu i=k dk ;ksx 80,500 #-) [ksy fuf/ fofu;ksx 80,000
[ksy fuf/ fofu;ksx ij C;kt 8,000
12- fuEu izkfIr ,oa Hkqxrku [kkrs ls 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, vafre [kkrs rS;kj djsa% [ksy fuf/ osQ fy, nku 30,000
[ksy iqjLdkj dk vyadj.k 16,000
31 ekpZ, 2014 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk [ksyksa ij O;; 7,000
uke tek lkekU; fuf/ 2,00,000
lkekU; fuf/ fofu;ksx 2,00,000
izkfIr;k jkf'k Hkqxrku jkf'k lkekU; fuf/ fofu;ksx ij ykHk 20,000
(#-) (#-)
'ks"k vk@yk 15,000 i+QuhZpj 18,000 14- eSf=k; LiksVlZ Dyc dk izkfIr ,oa Hkqxrku [kkrk ;g n'kkZrk gS fd 31 ekpZ, 2006 dks lekIr o"kZ osQ fy,
iqjkus i+QuhZpj dk fo; 4,000 iqLrdky; iqLrosQa 10,000 pans osQ :i esa 68,500 #- izkIr gq,A
(ykxr 6,000 #-) osru 72,000
pank lkekU; O;; 18,000 vfrfjDr lwpuk, %
2013&14 18,000 fctyh O;; 12,000 1- 31 ekpZ, 2013 dks vizkIr pank 6,500 #- gSA
2014&15 60,000 v[kckj 33,800 2- 31 ekpZ, 2013 dks vfxze izkIr pank 4,100 #- gSA
2015&16 12,000 90,000 Mkd 3,000 3- 31 ekpZ, 2014 dks vizkIr pank 5,400 #- gSA
iqjkus v[kckj dh fch 10,800 ys[ku lkexzh 40,000 4- 31 ekpZ, 2014 dks vfxze izkIr pank 2,500 #- gSA
euksjatu ls ykHk 44,000 vaosQ{k.k 'kqYd 8,000
31 ekpZ, 2014 dks eSf=k; Dyc osQ vafre [kkrksa esa mi;qDr lwpukvksa dks iznf'kZr djsaA
fdjk;k 84,000 'ks"k vk@ys 33,000
2,47,800 2,47,800 (mkj % 31 ekpZ, 2014 dks vk; vkSj O;; [kkrs esa pans osQ 69,000 #- tek djsaxsA 31 ekpZ , 2014 dks
vizkIr pans dh jkf'k dks rqyu i=k osQ ifjlaifk i{k esa vkSj 31 ekpZ, 2014 dks 2,500 #- osQ vfxze izkIr
pans dks rqyu i=k osQ nkf;Ro i{k esa n'kkZ;k tk,xkA
31 ekpZ, 2013 dks rqyu&i=k
uke tek 15- jksgrxh VLV dk izkfIr ,oa Hkqxrku [kkrk bl izdkj gS%
nkf;Ro jkf'k ifjlaifk;k jkf'k 31 fnlacj] 2014 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
(#-) (#-)
cdk;k osru 6,000 jksdM+ 15,000 uke tek
iwth fuf/ 6,94,000 vizkIr pank 18,000 izkfIr;k jkf'k Hkqxrku jkf'k
iqLrdky; iqLrosQa 30,000
(#-) (#-)
i+QuhZpj 37,000
Hkwfe vkSj Hkou 6,00,000 gLrLFk jksdM+ 14,000 fdjk;k 6,000
cSad esa jksdM+ 60,000 osru 12,000
7,00,000 7,00,000
pank% Mkd 300
2015-16 2015-16
2013 5,000 fctyh O;; 6,000 31 fnlacj , 2013 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dks fuEu lek;kstuksa osQ i'pkr
2014 83,000 i+QuhZpj dk ; 20,000 rqyu i=k rS;kj djsaA
2015 3,000 91,000 iqLrosQa 3,000
(v) ;g fu.kZ; gqvk fd nku esa izkIr jkf'k dk 1 @3 Hkkx vk; ekuk tk,xkA
j{kk ckW.M~l 1,50,000
fofu;ksx dk fo; 90,000 fo|kfFkZ;ksa dh enn 22,000
(c) 3 eghus osQ chek izhfe;e dk vfxze Hkqxrku fd;k gqvk gSA
fofu;ksx ij C;kt 2,000 gLrLFk jksdM+ 10,900
(l) fofu;ksx ij 1,100 #- vftZr C;kt vHkh izkIr ugha gqvk gSA
iqjkus i+QuhZpj dk fo; 3,200 cSad esa jksdM+ 30,000 (n) fdjk;k 600 #-] osru 900 #- vkSj foKkiu O;; 1,000 #- 31 fnlacj, 2013 dk cdk;k gSA
(iqLrd ewY; 3,000 #-) 17- ,d Dyc osQ fuEu izkfIr ,oa Hkqxrku [kkrs ls, 31 fnlacj, 2013 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
2,60,200 2,60,200 vkSj bl frfFk dks rqyu i=k rS;kj djsaA
31 fnlacj] 2013 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
31 fnlacj , 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk rS;kj djsa vkSj fuEu lek;kstuksa osQ i'pkr bl uke tek
frfFk dks rqyu i=k rS;kj djsaA o"kZ 20 14 osQ fy, vHkh rd vizkIr pank 7,000 #-] j{kk ckW .M~l ij izkfIr;k jkf'k Hkqxrku jkf'k
7,000 #- C;kt vizkI; gS] 1,000 #- dk fdjk;k cdk;k gS fo; fd, x, fofu;ksx dk iqLrd ewY; (#-) (#-)
80,000 #- gSa 30,000 #- osQ fofu;ksx vHkh ckdh gSA 2006 izkIr pans esa 400 #- vkthou lnL; ls izkIr 'ks"k vk@yk 3,500 lkekU; O;; 900
'kkfey gSA 01 tuojh, 2014 dks oqQy i+QuhZpj dk ewY; 12,000 #- gSA 2007 osQ fy, 2,000 #- osQ osru pank% osru 16,000
dk Hkqxrku fd;k x;k gSA 2012 1,800 Mkd 1,300
2013 70,000 fctyh O;; 7,800
(mkj% vkf/D; 59,900 #-] vafre rqyu i=k dk ;ksx 2,68,900 #-)
2014 3,200 75,000 i+QuhZpj 26,500
16- 31 fnlacj, 2014 dks lekIr o"kZ osQ fy,, fuEu izkfIr ,oa Hkqxrku [kkrk fnYyh psjhVscy VLV dh jksdM+ iqLrd
iqLrosQa 13,000
ls cuk;k x;k gSA
iqjkuh iqLrdksa dh fch 2,000 v[kckj 600
uke tek
(ykxr 3,200 #-) ehfVax O;; 7,200
izkfIr;k jkf'k Hkqxrku jkf'k gkWy osQ iz;ksx ls fdjk;k 17,000 Vh- oh- 16,000
(#-) (#-) v[kckj dh fch 400 'ks"k vk@ys 15,900
'ks"k vk@yk nku 11,500 euksjatu ls ykHk 7,300
gLrLFk jksdM+ 11,500 fdjk;k vkSj dj 3,200 1,05,200 105,200
cSad esa jksdM+ 12,600 osru 6,000
vuqnku 9,000 NikbZ 600 vfrfjDr lwpuk,
pank 42,800 Mkd 300 (v) Dyc esa 100 lnL; gSa izR;sd lnL; 900 #- okf"kZd pans dk Hkqxrku djrk gS 31 fnlacj, 2005
olh;r 18,000 foKkiu 4,500 dks 3,600 #- vizkIr pank FkkA
fofu;ksx ij C;kt 4,500 chek 2,000 (c) 31 fnlacj, 2013 dks cdk;k osru dh jkf'k 1,000 gSA osru osQ Hkqxrku esa 1,000 #- o"kZ 2005
iqjkus v[kckj dh fch 200 i+QuhZpj 21,600 osQ 'kkfey gSA
fofu;ksx 23,000 (l) 01 tuojh, 2013 dks Dyc osQ ikl Hkwfe vkSj Hkou 25,000 #-] i+QuhZpj 2,600 #- vkSj iqLrosQa
'ks"k vk@yk 6,200 #- dh gSaA
gLrLFk jksdM+ 9,900 (mkj % vkf/D; 79,700, vafre rqyu i=k dk ;ksx 1,23,800 #-)
18- 31 fnlacj, 2014 dks lekIr o"kZ osQ fy, owesu osyi+sQ;j Dyc dk izkfIr ,oa Hkqxrku [kkrk fuEu gS%
98,600 98,600
2015-16 2015-16
31 fnlacj] 2014 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk 2- ;gk fof'k"V fuf/ ugha gSA blfy, Vscy&Vsful eSap ij [kpZ jkf'k 4,000 #- dks vk; vkSj O;; [kkrs osQ uke
uke tek i{k dh vksj n'kkZ;k tk,xkA ;g fdlh fof'k"V fuf/ osQ Lora=k O;; dh fLFkfr gSA
3- ;gk fof'k"V fuf/ gSA ys[kkadu O;ogkj bl izdkj gksxk%
izkfIr;k jkf'k Hkqxrku jkf'k rqyu i=k dk nkf;Ro i{k jkf'k (#-)
(#-) (#-) iqjLdkj fuf/ 22,000
'ks"k vk@yk 7,250 osru 12,500 tksM+k% C;kt 3,000
pank 81,750 ys[ku lkexzh 1,700 25,000
nku 3,000 fctyh O;; 9,550 ?kVk;k% iqjLdkjksa dk Hkqxrku (5,000)
ljdkj ls vuqnku 15,000 chek 7,500 rqyu i=k osQ nkf;Ro i{k dk 'ks"k 20,000
v[kckj dh fch 300 vkSt+kj 30,000 iqjLdkj dks"k fofu;ksx rqyu i=k osQ ifjlaifk i{k ij 18,000
16,500 iwQVdj O;; 500 4- ;gk dksbZ fof'k"V fuf/ ugha gSA /ekZFkZ dk;Ze ls izkfIr;ksa dks tek rFkk /ekZFkZ dk;Ze ij fd;k x;k [kpkZ,
fofu;ksx ij C;kt 7,000 /ekZFkZ vk;kstu ij [kpZ 12,900 izkfIr;ksa esa ls ?kVkdj vkSj fuoy jkf'k dks vk; vkSj O;; [kkrs osQ tek i{k dh vksj n'kkZ;k tk,xkA
(10% nj ls iwjs o"kZ osQ fy,) v[kckj 1,000 19- bafM;u pkVZM ,dkaVsaV~l fjf;s'ku dyu dh iqLrdksa ls fy, x, ekpZ 31] 2014 ds 'ks"k uhps fn, x, gSA
fofo/ vk; 400 izoDrk 'kqYd 16,500 bu 'ks"kksa ls (1) jsLVkV }kjk mRiUu ldy ykHk dh x.kuk O;kikfjd [kkrk rS;kj djosQ djsa (2)31 ekpZ 2014
lfpo dks lEekukFkZ ikfjrksf"kd 12,000 dh lekfIr ij vk; ,oa O;; [kkrk rS;kj djs (3) rFkk mDr frfFk dks rqyu dk rS;kj djsaA
'ks"k vk@ys 27,050
Ukke 'ks"k jkf'k tek 'ks"k jkf'k
1,31,200 1,31,200 (#-) (#-)
vfrfjDr lwpuk, gLrLFk LVkWd 1170 izkfIr;k (jsLVkV) 87]660
01-01-2014 31-12-2014
; 24]666 vfHknku 9450
jsLVkV 32]370 fcfy;ZM 7300
(#-) (#-) fdjk;k 10]470 fofo/ izkfIr;k 410
cdk;k osru 1,200 1,800 etnwjh 18]690 fiQdLM tek jkkf'k 270
chek dk vfxze Hkqxrku 700 300 cukoV vkSj uohuhdj.k 5400 fofo/ ysunkj 5370
vizkIr pank 3,750 2,500 mtkZ 5]280 vuqnku (LFkk;h) 42000
vfxze izkIr pank 1,750 1,000 iqQVdj O;; 40]50 vk; ,oa O;; [kkrk 1380
cdk;k fctyh O;; & 1,250 gLrLFk jksdM+ 560
ys[ku lkexzh dk LVkWd 2,250 700 caSdLFk jksdM+ 2760
vkSt+kj 25,600 50,200 fiQDLM tek jkkf'k 8500
Hkou 1,20,000 1,14,000 fofo/ nsunkj 2250
31 fnlacj, 2014 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dk rqyu i=k rS;kj djsa%
jsLVkV lkexzh 600
(mkj% vkf/D; 79,700 #-] vafre rqyu i=k dk ;ksx 1,23,800 #-) fcfy;ZM Vscy 2070
fiQDLFkj ,oa fiQfVaXl 870
Lo;a tkfp, gsrq tkp lwph iQuhZpj 4140
Lo;a tkfp, 1 Dyc 30]000
mkj% lR; (iii), (vi), (vii), (x); vlR; (i), (ii), (iv), (v), (viii), (ix) 1]53]840 1]53]840
Lo;a tkfp, 2
1- ;gk ,d fof'k"V izfr;ksfxrk fuf/ gSA ys[kkadu O;ogkj bl izdkj gksaxs%
rqyu i=k osQ nkf;Ro i{k esa jkf'k (#-) vfrfjDr lwpuk,
VwukZesaV fuf/ 40,000 ekpZ 31] 2014 dks LVkWd 960 #- jgkA 60 #- fiQDLpj o fiQfVaXl] 390 #- fcfy;ZM Vscy vkSj
tksM+k% VwukZesaV ls izkfIr 16,000 500 #- iQuhZpj ij l yxkk,A
56,000 (mkj% O;; ij vk; dk vkf/D; #- 2950_+ rqyu ij ;ksx 51]700 #-)A
?kVk;k% VwukZesaV O;; (14,000)
'ks"k dks nkf;Ro i{k osQ rqyu i=k esa 42,000
2015-16 2015-16
lk>snkjh ys[kkadu vk/kjHkwr vo/kj.kk, 71
2- 1 lk>snkjh dh izfr
tc nks ;k nks ls vfkd O;fDr ,d O;olk; LFkkfir djus vkSj mlosQ ykHkksa ,oa gkfu;ksa dh Hkkxhnkjh
osQ fy, lger gksrs gSa rks os lk>snkjh ;k Hkkxhnkjh esa ekus tkrs gSaA lk>snkjh osQ ckjs es,a Hkkjrh; lk>snkjh
vfkfu;e 1932 osQ vuqHkkx 4 esa crk;k x;k gS fd ^^lk>snkjh mu O;fDr;ksa osQ chp ,d lacak gS tks
,d ,sls O;olk; osQ ykHk dks ckVus osQ fy, lger gS ftldk lapkyu mu lcosQ }kjk ;k muesa ls fdlh
lk>snkjh ys[kkadu vkkkjHkwr vokkj.kk, 2 ,d osQ }kjk fd;k tkrk gSA**
tc ,d O;fDr fdlh vU; O;fDr osQ lkFk O;fDrxr :i ls lk>snkjh esa lfEefyr gksrk gS rks mls
^lk>snkj* dgrs gSa vkSj ,d lkFk feydj îQeZ* dgykrs gSaA ftl uke osQ varxZr O;olk; lapkfyr gksrk
vf/xe ms'; vHkh rd vkius ,dy LokfeRo osQ vafre [kkrksa@ys[kkadu osQ ckjs gS mls îQeZ dk uke* dgrs gSaA ,d lk>snkjh iQeZ esa lk>snkjksa }kjk bls laLFkkfir djus osQ vykok vU;
bl v;k; dks i<+us osQ mijkar esa lh[kk gSA vr% tc O;olk; foLrkfjr gksrk gS rc O;olk; dh dksbZ lkk ugha gksrh gSA vr% lk>snkjh dh vfuok;Z ,oa egRoiw.kZ fof'k"Vrk, gSa%
vki % ns[kHkky rFkk mlosQ tksf[keksa dks mBkus osQ fy, vfkd iwth ,oa 1- nks ;k nks ls vfkd O;fDr lk>snkjh xBu esa ,d leku y{; osQ lkFk de ls de nks
l lk>snkjh dks ikfjHkkf"kr dj vfkd ekuo lalkkuksa dh vko';drk gksrh gSA ,slh ifjfLFkfr;kssa O;fDr;ksa dks lkFk vkuk pkfg,A nwljs 'kCnksa esa ,d iQeZ osQ xBu esa de ls de nks lk>snkj
losaQxs rFkk mldh vfuok;Z esa O;olk;h yksx lk>snkjh dks viukdj laxBu dh jpuk djrs gSaA gks ldrs gSaA gkykfd ;gk ij ,d iQeZ dk xBu djus osQ fy, O;fDr;ksa dh vf/dre la[;k
fof'k"Vrk, lwphc dj losaQxs_ lk>snkjh iQeZ osQ fy, ys[kkadu dh oqQN viuh fof'k"Vrk, gksrh
l lk>snkjh foys[k dk vFkZ le> dh ,d lhek gSA ;fn ,d iQeZ cSafdx O;olk; pyk jgh gS rks lk>snkjksa dh vfkdre la[;k
losaQxs rFkk bldh fo"k; oLrq gSaA mnkgj.k osQ fy,, ,d lk>snkjh iQeZ rc vfLrRo esa vkrh gS 10 gks ldrh gSA fdlh vU; O;olk; osQ ekeys esas ,d iQeZ esa vfkdre 20 lk>snkj rd
dk mYys[k dj losaQxs_ tc de ls de nks O;fDr ,d lkFk feydj O;olk; dks izkjaHk gks ldrs gSaA
l Hkkjrh; lk>snkjh vfkfu;e djus ij lger gksrs gSa vkSj ykHk dk foHkktu djrs gSaA mkjnkf;Ro 2- vuqcak ;k le>kSrk lk>snkjh nks ;k nks ls vfkd O;fDr;ksa osQ chp vuqcak ;k le>kSrs dk
1932 osQ mu izklafxd izkokkuksas fuHkkus osQ lkFk&lkFk izkIr gksus okys ykHkksa dks lk>snkjksa }kjk ogu
dks igpku losaQxs_ tks ys[kkadu gh ifj.kke gksrh gS tks O;olk; pykrs o ykHk&gkfu ckVrs gSaA vr% O;olk; pykus rFkk
izf;k osQ fy, mi;qDr gSa_ fd;k tkrk gSA lk>snkjksa osQ chp cgqr lkjs eqksa ij, laHkor% dksbZ vkilh laca/ksa osQ fy, le>kSrk (vuqcak) lk>snkjksa osQ chp ,d vkkkj gksrk gSA ;g vko';d
l fLFkj ,oa vfLFkj iwthifr osQ fof'k"V vuqcak ugha gks ldrk_ ,slh fLFkfr;ksa esa Hkkjrh; lk>snkjh ugha gS fd lk>snkjksa osQ chp le>kSrk fyf[kr :i esas gksA ,d ekSf[kd le>kSrk Hkh oS/ gS
varXkZr lk>snkjksa osQ iwth [kkrs vf/fu;e 1932 ykxw gksrk gSA Bhd blh izdkj ls, blesa cgqr lkjs
rS;kj dj losaQxs_ ysfdu fdlh Hkh fookn ls cpus osQ fy,, ;g izkFkfedrk nh tkrh gS fd lk>snkj ,d fyf[kr
l lk>snkjksa esa ykHk gkfu foHkkftr
ysu&nsu gksrs gSa tSls fd iwth ij C;kt, vkgj.kksa ij C;kt, rFkk le>kSrk djsaA
dj losaQxs vkSj ykHkgkfu lk>snkj osQ iwth [kkrs dk vuqj{k.k o mldh fof'k"Vrk,A lk>snkj 3- O;olk; le>kSrk fdlh O;olk; dks pykus osQ fy, fd;k tkuk pkfg,A fdlh ifjlaifk ek=k
fofu;ks t u [kkrk rS ; kj dj dh e`R;q ;k tc fdlh u, lk>snkj dks iQeZ esa 'kkfey djuk gS_
losaQxs_ osQ lg&LokfeRo ls Lor% lk>snkjh dk xBu ugha gks tkrk gSA mnkgj.k osQ fy,, ;fn jksfgr ,oa
rc ,slh fof'k"V ifjfLFkfr;ksa esa ys[kkadu esa fo'ks"k izfriknu dh lfpu la;qDr :i ls ,d Hkw&Hkkx [kjhnrs gSa rks os ml ifjlaifk osQ la;qDr :i ls IykV~l osQ
l iwth rFkk vkgj.kksa ij fofHkUu
fLFkfr;ks a os Q va r xZ r C;kt vko';drk iM+ tkrh gSA blfy, ,slh ifjfLFkfr;ksa esa ys[kkadu esa ekfyd gSa] lk>snkj ughaA ysfdu ;fn os ;g dk;Z ykHk dekus osQ fy, djrs gSa vkSj ykHk osQ
ifjdyu dj losaQxs_ fof'k"V fu:i.kksa dh t+:jr iM+rh gS ftUgsa Li"V djus dh
lk>s n kjks a dks iz n k U;w u re
fy, t+ehu dks [kjhnrs o csprs gSa rks mUgsa lk>snkj dgk tk,xkA
l
vko';drk gksrh gSA 4- ikjLifjd vfHkdj.k lk>snkjh dk ,d O;olk; lHkh lk>snkjksa }kjk ;k fiQj muesa ls fdlh
ykHk&jkf'k dh xkjaVh ls lacafkr
ys[kk O;ogkjksa dks le> losaQxs_ ;g v;k; lk>snkjh ys[kkadu osQ vkkkjHkwr igyqvkssa dh O;k[;k ,d }kjk pyk;k tk ldrk gSA bl dFku osQ nks egRoiw.kZ vk'k; gksrs gSaA igyk, O;olk; pykus
l lk>snkjksa osQ [kkrksa esa iwoZ =kqfV;ksa izLrqr djrk gS] tSls fd ykHk dk foHkktu, iwth [kkrs dk vuqj{k.k osQ fy, izR;sd lk>snkj vfkr gSA nwljs, lHkh lk>snkjksa osQ chp vkil esa ,d ikjLifjd ,tsalh
osQ la'kks/uksa gsrq vko';d vkfnA blesa lk>snkj dh izfof"V, vodk'k xzg.k, e`R;q rFkk iQeZ osQ
lek;kstu dj losaQxs_ dk lacak fo|eku gSA izR;sd lk>snkj O;olk; pykus osQ fy, izeq[k gksus osQ lkFk&lkFk nwljs
fo?kVu tSlh ifjfLFkfr;ksa osQ fu"iknu dks vuqorhZ v;k;ksa esa izLrqr lk>snkjksa osQ fy, ,d vfHkdkkZ Hkh gSA og vius dke osQ }kjk nwljksa dks iQeZ osQ O;olk; osQ
l ,d lk>snkjh iQeZ osQ vafre
[kkrksa dks rS;kj dj losaQxsA fd;k x;k gSA fgr esas vkc dj ldrk gS rFkk nwljksa osQ dkeksa ls muosQ lkFk lac gks ldrk gSA ikjLifjd
2015-16 2015-16
72 ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs lk>snkjh ys[kkadu vk/kjHkwr vo/kj.kk,a 73
vfHkdj.k dk lacak vR;ar egRoiw.kZ gS] D;ksafd ;fn ikjLifjd vfHkdj.k (,tsalh) osQ ro dk l cSad [kkrksa dk lapkyu djus osQ ckjs esa fu;e_
vHkko gS rks dksbZ dg ldrk gS fd ;gk rFkkdfFkr lk>snkjh ugha gSA l ykHk ,oa gkfu osQ foHkktu dk vuqikr_
5- ykHk dk foHkktu lk>snkjh ;k Hkkxhnkjh dk ,d vU; egRoiw.kZ rRo ;g gS fd lk>snkjksa osQ l iwth, .kksa ,oa vkgj.kksa vkfn ij C;kt dh nj_
chp le>kSrk fuf'pr :i ls O;olk; osQ ykHkksa ,oa gkfu;ksa dks ckVus osQ fy, gksuk pkfg,A ;|fi l vaosQ{kd dh fu;qfDr dk rjhdk, ;fn dksbZ gks_
l osru, deh'ku vkfn, ;fn fdlh lk>snkj dks ns; gks_
lk>snkjh vfkfu;e osQ varxZr ifjHkk"kk osQ fooj.k esa lk>snkjh dks mu yksxksa osQ chp lacak osQ l izR;sd lk>snkj osQ vfkdkj, dkZO; rFkk mkjnkf;Ro_
:i esa crk;k x;k gS tks O;olk; osQ ykHkksa dks ckVus osQ fy, lger gksrs gSa] ftlesa gkfu Hkh l ,d ;k vfkd lk>snkjksa osQ fnokfy,iu osQ dkj.k iSnk gksus okyh gkfu dk fu"iknu_
udkjkRed ykHk osQ :i esa ykxw gksrh gSA vr% ykHkksa dh Hkkxhnkjh osQ lkFk&lkFk gkfu;ksa dh l iQeZ osQ fo?kVu ij [kkrksa dk fuiVkjk_
Hkkxhnkjh Hkh egRoiw.kZ gSA gkykfd] ;fn oqQN yksx /ekFkZ dk;Z&dykiksa osQ fy, fdlh izdkj dk l lk>snkjksa osQ chp gksus okys vkilh fooknksa dk fuiVku_
le>kSrk djrs gSa rks bls lk>snkjh ugha dgk tk,xkA l ,d lk>snkj dk izos'k, lsokfuo`fk rFkk e`R;q dh fLFkfr esa vuqikfyr fd, tkus okys
6- lk>snkjh osQ mkjnkf;Ro izR;sd lk>snkj la;qDr :i ls nwljs lk>snkjksa osQ lkFk rFkk Lora=k :i fu;e_ rFkk
ls Hkh, iQeZ osQ lHkh dk;ks osQ fy, mkjnk;h gksrk gS] tc rd fd og ,d lk>snkj gSA osQoy l O;olk; lapkyu ls lacafkr dksbZ Hkh vU; elykA
;gh ugha, ,d lk>snkj osQ ,d iQeZ osQ fy, vlhfer mkjnkf;Ro gksrs gSaA vr% iQeZ osQ dkeksa lkekU;r%] ,d lk>snkjh foys[k osQ varxZr os lHkh elys lekfgr gksrs gSa tks lk>snkjksa osQ chp laca kksa
dks izHkkfor djrs gSaA gkykfd ;fn oqQN fof'k"V eqksa ij foys[k esa vfHkO;fDr ugha gqbZ gS rks ,slh
osQ fy, ,d lk>snkj dh ftEesnkjh la;qDr :i ls lac gksrh gSa rFkk mldh ifjlaifr;kW Hkh iQeZ
fLFkfr esa Hkkjrh; lk>snkjh vfkfu;e 1932 osQ izkokku ykxw gksaxsA
osQ .k pqdkus gsrq vkc gksrh gSaA
2-2-1 ys[kkadu gsrq vuqowQy izko/ku
2- 2 lk>snkjh foys[k
lk>snkjh [kkrksa dks izHkkfor djus okys egRoiw.kZ izkokku fuEuor gSa%
lk>snkjh dk vfLrRo lk>snkjksa osQ chp le>kSrs osQ ifj.kkeLo:i vkrk gSA ;g le>kSrk fyf[kr ;k ekSf[kd (v) ykHk o gkfu foHkktu vuqikr ;fn le>kSrk foys[k ykHk foHkktu vuqikr ij vLi"V ;k ekSu
gks ldrk gSA ;|fi lk>snkjh vf/fu;e osQ vuqlkj le>kSrk fuf'pr :i ls fyf[kr gksuk visf{kr ugha gS rc iQeZ osQ ykHk o gkfu dks lHkh lk>snkjksa }kjk cjkcj foHkkftr fd;k tkrk gS] pkgs iQeZ
gksrkA rFkkfi tc Hkh ;g fyf[kr esa gks_ ftl vfHkys[k esa lk>snkjksa osQ chp le>kSrs osQ fooj.k lekfgr esa muosQ }kjk yxkbZ xbZ iwth dh Hkkxhnkjh oqQN Hkh gksA
gksa rks, ,sls vfHkys[k dks lk>snkjh foys[k dgrs gSaA lkekU; rkSj ij, lk>snkjksa osQ chp lacakksa dks izHkkfor (c) iwth ij C;kt iQeZ esa yxkbZ xbZ iwth jkf'k ij dksbZ Hkh lk>snkj C;kt ikus osQ fy, , oLrqr%
djus okys lHkh igyqvksa dh lwpuk lekfgr gksrh gS_ ftlesa O;olk; osQ ms';, izR;sd lk>snkj }kjk iwth vfkr ugha gSA gkykfd_ C;kt rHkh fn;k tk ldrk gS, tc nwljs lk>snkj Li"V :i ls blosQ
fuos'k dh ek=kk, lk>snkjksa }kjk ykHkksa ,oa gkfu;ksa dh Hkkxhnkjh dk vuqikr rFkk iwth ij C;kt rFkk .kksa fy, lger gq, gksaA blfy,, ;fn lk>snkjh foys[k bl eqs ij ekSu gS rks iwth ij dksbZ Hkh C;kt
ij C;kt vkfn dh lk>snkjksa dh gdnkjh dh ckrsa lfEefyr gksrh gSaA ns; ugha gksrk gSA
lk>snkjh foys[k dh 'krks dks lHkh lk>snkjksa dh lgefr ls cnyk tk ldrk gSA foys[k dks LVkai (l) vkgj.k ij C;kt ;fn foys[k esa bl ckjs esa dksbZ mYys[k ugha gS rks lk>snkjksa }kjk fudkyh
vfkfu;e (LVSai ,DV) osQ izko/ku osQ vuqlkj mfpr izdkj ls izk:fir ,oa rS;kj fd;k tkuk pkfg, vkSj xbZ (vkgfjr) jkf'k ij dksbZ C;kt ugha fy;k tk,xkA
vfkekur% jftLVkj osQ lkFk iathr djk;k tkuk pkfg,A (n) izo` jkf'k ij C;kt ;fn dksbZ lk>snkj iQeZ osQ O;olk; osQ ms'; gsrq_ viuh iwth jkf'k ls
lk>snkjh foys[k dh fo"k;&oLrq vfkd izo` jkf'k yxkrk gS rks og bl jkf'k ij C;kt ikus osQ fy, vfkr gksxk tks mls 6%
lk>snkjh foys[k esa lkekU;r% fuEufyf[kr fooj.k gksrs gSa% izfro"kZ dh nj ls ns; gksxhA
l iQeZ dk uke ,oa irk rFkk mldk eq[; O;olk;_ (;) iQeZ osQ dk;ks gsrq ikfjJfed dksbZ Hkh lk>snkj iQeZ osQ O;olk; pykus osQ fy, fdlh izdkj
l lHkh lk>snkjksa osQ uke o irs_ dk osru ;k ikfjJfed ikus dk rc rd gdnkj ugha gS tc rd fd bl ckjs esa lk>snkjh foys[k
l izR;sd lk>snkj }kjk yxkbZ xbZ iwth dh jkf'k_ esa dksbZ izkokku u fn;k x;k gksA
l iQeZ dh ys[kkadu vofk_
l lk>snkjh izkjaHk djus dh frfFk_
2015-16 2015-16
mijksDr izkokkuksa osQ vykok, Hkkjrh; lk>snkjh vfkfu;e ;g Li"Vhr djrk gS fd lk>snkjksa osQ chp l fiNys ykHkksa osQ xyr fofu;ksx osQ fy, lek;kstu_
le>kSrs esa ;g fo"k; ego j[krs gSaA l lk>snkjh iQeZ dk iquxZBu_ rFkk
(v) ;fn ,d lk>snkj iQeZ osQ fdlh ysu&nsu ls vius fy, dksbZ ykHk izkIr djrk gS ;k iQeZ ls l lk>snkjh iQeZ dk fo?kVuA
lacafkr ifjlaifk O;olk; bLrseky djrk gS ;k mlosQ fy, iQeZ dk uke bLrseky djrk gS rks ij crk, x, izFke rhu igyqvksa dks v;k; osQ vkxkeh vuqHkkxksa esa 'kkfey fd;k x;k gS rFkk 'ks"k
og iQeZ osQ fy, fdlh Hkh ykHk ;k Hkqxrku osQ fy, mkjnk;h gksxkA igyqvksa dks iqLrd osQ vuqorhZ v;k;ksa esas lfEefyr fd;k x;k gSA
(c) ;fn ,d lk>snkj iQeZ osQ O;olk; osQ leku gh fdlh O;olk; dks pykrk gS ;k og iQeZ ls
izfr;ksfxrk djrk gS rks og iQeZ osQ fy, mkjnk;h gksxk o vius O;olk; ls izkIr ykHkksa dks iQeZ 2- 4 lk>snkjksa osQ iwth [kkrksa dk vuqj{k.k
osQ fy, ns; gksxkA lk>snkjksa rFkk iQeZ ls lacafkr lHkh ysu&nsu dks muosQ iwth [kkrksa osQ ek;e ls [kkrksa esas vfHkysf[kr fd;k
tkrk gSA blosQ varxZr iwth osQ :i esa yxkbZ xbZ /ujkf'k, iwth dh fudklh, ykHk dk Hkkx, iwth ij C;kt,
Lo;a tkfp,& 1
vkgj.k ij C;kt, lk>snkj dk osru rFkk lk>snkj dk deh'ku vkfn 'kkfey gksrk gSA
1- eksgu vkSj ';ke ,d iQeZ osQ lk>snkj gSaA ;fn mudk lk>snkjh foys[k fuEufyf[kr ekeyksa esa ewd ;gk ij nks fof/;k gSa ftuesa lk>snkjksa osQ iwth [kkrksa dks vuqjf{kr fd;k tk ldrk gSA ;s gS% (i) fLFkj
gS rks vki crk, fd D;k muosQ nkos oSk gSa\ iwth fof/] rFkk (ii) vfLFkj iwth fof/ gSA bu nksuksa osQ chp ;g varj fufgr gS fd D;k lk>snkj osQ iwth
(i) eksgu ,d lf; lk>snkj gSA og izfro"kZ 10,000 #- dk osru pkgrk gSA
[kkrs esa izR;{k :i ls iwth dh fudklh vfrfjDr@vkgj.k osQ :i esa ys[kkc dh xbZ gSa vFkok ughaA
(ii) ';ke us iQeZ dks ,d izo` .k fn;k gqvk gS_ og izfro"kZ 10% dh nj ls C;kt dk nkok
djrk gSA
(v) fLFkj iwth fofk fLFkj iwth fof/ osQ varxZr lk>snkjksa dh iwth rc rd fLFkj jgrh gS tc
(iii) iQeZ esa iwth osQ :i esas eksgu us 20,000 #- rFkk ';ke us 50,000 #- fn, gSaA eksgu cjkcj rd fd lk>snkjksa osQ le>kSrs osQ vuqlkj vfrfjDr iwth dks lfUufo"V u fd;k tk, vFkok iwth
ykHk pkgrk gSA osQ ,d Hkkx dh fudklh u dh tk,A lHkh izdkj osQ ysu&nsu_ tSls fd YkkHk dh Hkkxhnkjh, iwt h
(iv) ';ke viuh iwth ij 6% izfro"kZ dh nj ls C;kt izkIr djuk pkgrk gSA ij C;kt, vkgj.k vkfn ,d vyx [kkrs esa vkysf[kr fd, tkrs gSa , ftls lk>snkj dk pkyw [kkrk
2- vki crk, fd fuEufyf[kr dFku lgh gS ;k xyrA dgrs gSaA lk>snkjksa osQ iwth [kkrs ,d tek 'ks"k iznf'kZr djrs gSa tks fd lky&nj&lky rd Bhd
(i) lk>snkjksa osQ chp fcuk fdlh fyf[kr lke>kSrs osQ ,d oS/ lk>snkjh xfBr dh tk ldrh gSA oSls gh 'ks"k jg ldrs gSa tc rd fd muesa bl vofk osQ nkSjku vfrfjDr iwth dk lfUuos'k
(ii) izR;sd lk>snkj O;olk; dks ize[ q k :i ls pykus osQ lkFk&lkFk nwljs lk>snkj osQ fy, vfHkdrkZ ;k vkgj.k u fd;k tk,A tcfd nwljh vksj pkyw [kkrk uke 'ks"k ;k tek 'ks"k izdV dj ldrk
dk Hkh dke djrk gSA
gSA pkyw [kkrs osQ rqyui=k uke 'ks"k dks ifjlaifk dh rjiQ vkSj tek 'ks"k ;fn gS rks mldks
(iii) ,d cSafdx iQeZ esa vf/dre lk>snkjksa dh la[;k 20 rd gks ldrh gSA
(iv) lk>snkjksa osQ chp fookn osQ lekkku dh izfof/ lk>snkjh foys[k dk Hkkx ugha gks ldrh gSA
nsunkfj;ksa dh vksj iznf'kZr fd;k tkrk gSA
(v) ;fn foys[k ekSu gS rks lk>snkj }kjk vkgfjr jkf'k ij C;kt vuqikr 6% izfro"kZ dh nj ls ns; fLFkj iwth fofk osQ varxZr iwth [kkrk ,oa pkyw [kkrk fuEuor iznf'kZr fd;k tkrk gS%
gksxkA
(vi) ;fn foys[k C;kt nj osQ ckjs esa ekSu gS rks iQeZ esa lk>snkj osQ .k ij 12%
lk>snkj dk iwth [kkrk
izfro"kZ dh nj ls C;kt ns; gSA uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
2- 3 lk>snkjh [kkrksa osQ fof'k"V igyw la- (#-) la- (#-)
lk>snkjh iQeZ osQ fy, ys[kkadu fu"iknu Bhd mlh izdkj ls gksrk gS ftl izdkj ls ,dy LokfeRo osQ cSad(iwth dk xxx izkjafHkd 'ks"k xxx
LFkk;h vkgj.k) (izkjafHkd 'ks"k)
O;olk; okyh iQeks dk gksrk gSA osQoy fuEufyf[kr igyw viokn Lo:i gSA tek 'ks"k xxx cSd
a xxx
l lk>snkj osQ iwth [kkrs dk vuqj{k.k_ (vafre 'ks"k) (uohu iwth lfUufo"V)
l lk>snkjksa osQ chp ykHk ,oa gkfu dk forj.k_ xxx xxx
2015-16 2015-16
11
lk>snkjksa dk pkyw [kkrk 2-4-1 fLFkj ,oa vfLFkj iwth [kkrksa osQ chp varj
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k fLFkj ,oa vfLFkj iwth fofk osQ chp varj osQ eq[; fcanqvksa dks la{ksi esa fuEuor fn;k x;k gS%
la- (#-) la- (#-) varj osQ vkkkj fLFkj iwth [kkrk vfLFkj (?kV&c<+) iwth [kkrk
izkjafHkd 'ks"k (;fn uke xxx 'ks"k (izkjafHkd 'ks"k tek xxx
'ks"k dk izkjafHkd 'ks"k gS) osQ ekeys essa) (i) [kkrksa dh la[;k bl fofk osQ varxZr izR;sd lk>snkj izR;sd lk>snkj dk ,d [kkrk gksrk gS
vkgj.k xxx osru xxx
osQ fy, nks [kkrs vyx lqLFkkfir vFkkZr~ iwth [kkrk bl fofk osQ varxZr
vkgj.kksa ij C;kt xxx deh'ku xxx
fd, tkrs gSa, vFkkZr~ îwth [kkrk* gksrk gSA
fofu;kstu xxx iwth ij C;kt rFkk ^pkyw [kkrk* gksrs gSaA
(gkfu dk Hkkx) ykHk o gkfu fofu;kstu xxx (ii) lek;kstu vkgj.k, osru, iwth ij C;kt vkfn vkgj.k, iwth ij C;kt vkfn osQ lHkh
vafre 'ks"k (vafre 'ks"k xxx (ykHk dk Hkkx) osQ fy, lHkh lek;kstu pkyw [kkrksa lek;kstu iwth [kkrksa esa gh lh/s fd,
tek osQ ekeys esa) vafre 'ks"k (vafre 'ks"k xxx [kkrksa osQ varxZr fd, tkrs gS,a tkrs gSaA
tek osQ ekeysa esa) u fd iwth [kkrksa esaA
xxx xxx
(iii) fLFkj 'ks"k iwth [kkrk 'ks"k lkekU;r% vifjofrZr iwth [kkrs dk 'ks"k lky&nj&lky
fp=k 2% fLFkj iwth fof/ osQ varxZr lk>snkj dk iwth vkSj pkyw [kkrk gh jgrk gS, osQoy oqQN fof'k"V ifjofrZr gksrk jgrk gS
viokn fLFkfr;ksa dks NksM+djA
(c) vfLFkj iwt h fofk vfLFkj iwth fofk osQ varxZr osQoy ,d [kkrk vFkkZr iwth [kkrk gh izR;sd
(iv) tek 'ks"k blesa iwth [kkrs lnSo tek 'ks"k blesa iwth [kkrs ,d uke 'ks"k iznf'kZr
lk>snkj osQ fy, rS;kj fd;k tkrk gSA blesas lHkh lek;kstu gksrs gSa tSls fd ykHk ,oa gkfu dk iznf'kZr djrs gSaA dj ldrs gSaA
Hkkx, iwth ij C;kt, lk>snkj dk osru ;k deh'ku vkfn lHkh lk>snkj osQ iwth[kkrs esa
lh/s vfHkysf[kr fd, tkrs gSa ftlosQ dkj.k iwth [kkrs dk 'ks"k le;≤ ij vfLFkj mnkgj.k 1
(?kV&c<+) gksrk jgrk gSA ;gh dkj.k gS fd bl fofk dks (?kV&c<+) vfLFkj iwth fofk dgk
lehj rFkk ;klehu e'k% 15,00,000 #- rFkk 10,00,000 #- iwth yxkdj lk>snkj cus gSaA os ykHkksa
tkrk gSA fdlh Hkh funsZ'k osQ vHkko esa iwth [kkrs dks bl fofk osQ }kjk rS;kj fd;k tkuk pkfg,A
dks 3:2 osQ vuqikr esa ckVus dks lger gSaA vki ;g n'kkZ, fd bu nksuksa lk>snkjksa osQ iwth [kkrksa esa ysu&nsu
bl iwth [kkrs dks (?kV&c<+) vfLFkj iwth osQ varxZr rS;kj djus gsrq fuEu izk:i izLrqr gS%
oSQls vfHkysf[kr gksxsa, ;fn ekeys (1) esa fLFkj iwth gS] rFkk ekeys ( 2) esa vfLFkj (?kV&c<+) iwth
lk>snkjksa dk iwth [kkrk gSA [kkrk iqLrosaQ, izR;sd o"kZ 31 ekpZ dks can gksrh gSA
uke tek
fooj.k lehj ;klehu
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k (#-) (#-)
la- (#-) la- (#-)
'ks"k vk@yk 01 tqykbZ, 2014 esa fofu;ksftr iwth lekos'k 3,00,000 2,00,000
iwth ij C;kt 5% 5%
vkgj.k xxx cSad(iwth lfUufo"V ubZ) xxx
vkgj.k (2014 esa) 30,000 20,000
vkgj.k ij C;kt xxx osru xxx
vkgj.k ij C;kt 1,800 1,200
ykHkgkfu fofu;kstu xxx iwth ij C;kt xxx
(gkfu dk Hkkx) YkkHkgkfu fofu;kstu xxx
osru 20,000
deh'ku 10,000 7,000
vafre 'ks"k (ykHk dk Hkkx) o"kZ 2014 esa gkfu dk Hkkx 60,000 40,000
xxx xxx
fp=k 2-2 % vfLFkj iwth fof/ osQ varxZr lk>snkj iwth [kkrs dk izk:i
2015-16 2015-16
gy vfLFkj iwth fof/

lk>snkjksa dk iwth [kkrk
fLFkj iwth fof/ uke tek
lk>snkjksa osQ iwth [kkrs frfFk fooj.k jks-i`- lehj ;klehu frfFk fooj.k jks-i`- lehj ;klehu
uke tek la- jkf'k jkf'k la- jkf'k jkf'k
frfFk fooj.k c-i`- lehj ;klehu frfFk fooj.k c-i`- lehj ;klehu (#-) (#-) (#-) (#-)
la- jkf'k jkf'k la- jkf'k jkf'k vkgj.k 30,000 20,000 'ks"k vk@yk 15,00,000 10,00,000
(#-) (#-) (#-) (#-) vkgj.k ij C;kt 1,800 1,200 cSad 3,00,000 2,00,000
'ks"k vk@ys 18,00,000 12,00,000 'ks"k vk@yk 15,00,000 10,00,000 ykHk ,oa gkfu 60,000 40,000 iwth ij C;kt 82,500 55,000
(vfrfjDr 'ks"k vk@ys 18,20,700 12,00,800 osru 20,000 7,000
iwth) 3,00,000 2,00,000
deh'ku 10,000
18,00,000 12,00,000 18,00,000 12,00,000 19,12,500 12,62,000 19,12,500 12,62,000
Lo;a tkp, II
lk>snkjksa osQ pkyw [kkrs
1- lkSE;k vkSj foey ,d iQeZ esa 3% 2 vuqikr esa ykHk&gkfu dh Hkkxhnkjh osQ vkkkj ij lk>snkj gSaA
uke tek
01 vizSy] 2014 dks muosQ iwth [kkrs ,oa pkyw [kkrs esa 'ks"k fuEuor gS%
frfFk fooj.k c-i` lehj ;klehu frfFk fooj.k c-i`- lehj ;klehu
la- jkf'k jkf'k la- jkf'k jkf'k lkSE;k foey
(#-) (#-) (#-) (#-) (#-) (#-)
vkgj.k 30,000 20,000 iwth ij C;kt 82,500 55,000 iwth [kkrs 3,00,000 2,00,000
vkgj.k ij C;kt 1,800 1,200 lk>snkj dk osru 20,000 7,000 pkyw [kkrs (tek) 1,00,000 80,000
ykHk ,oa gkfu 60,000 40,000 deh'ku 10,000 lk>snkjh foys[k esas izkokku j[kk x;k gS fd lkSE;k dks 500 #i;s izfrekg dk osru fn;k tk,xk
'ks"k vk@ys 20,700 800 tcfd foey dks izfro"kZ 4,000 #i;s deh'ku osQ :i esas feysaxsA iwth ij C;kt dh nj 6% izfro"kZ
1,12,500 62,000 1,12,500 62,000 j[kh xbZA o"kZ Hkj osQ fy, lkSE;k ,oa foey osQ vkgj.k e'k% 30,000 #i;s rFkk 10,000 #i;s FksA
bu lek;kstuksa osQ iwoZ iQeZ dk oqQy ykHk 2,49,000 #i;s FkkA lkSE;k osQ vkgj.kksa ij C;kt 750 #i;s
dk;Zdkjh fVIi.kh% rFkk foey osQ vkgj.kksa ij 250 #i;s FkkA
iwth ij C;kt dk ifjdyu % ykHk ,oa gkfu fofu;kstu [kkrk vkSj lk>snkjksa osQ iwth ,oa pkyw [kkrksa dks RkS;kj djsaA
#- #- 2- lksfu;k, pk: rFkk fLerk us 01 vizy S ] 20 14 dks ,d lk>snkjh iQeZ dh 'kq#vkr dh gSA mUgksua s e'k%
5,00,00 #i;s] 4,00,000 #i;s rFkk 3,00,000 #i;s dh iwt h dh Hkkxhnkjh dh gS vkSj mUgksua s ykHk
15, 00, 000
lehj 1 o"kZ osQ fy, 15,00,000 #- ij 5% = 5 = 75,000 dks 3 % 2%1 osQ vuqikr esa ckVus dk fu.kZ; fy;k gSA lk>snkjh foys[k essa izkokku gS fd lksfu;k dks izfrekg
100
10,000 #i;s osru osQ :i essa , rFkk pk: dks izfro"kZ 50,000 #i;s deh'ku osQ :i essa izkIr gksx a As
3,00,000 6
6 ekg osQ fy, 3,00,000 #- ij 5% = 5 = 7,500 blosQ lkFk gh mUgsa iwt h ij 6% izfro"kZ dh nj ls C;kt Hkh izkIr gksxkA lksfu;k osQ vkgj.k 60,000
100 12
82,500
#i;s] pk: osQ 40,000 #i;s rFkk fLerk osQ 20,000 #i;s gSAa (vkgj.k ij lksfu;k ls 2,700 #i;s]
pk: 1,800 #i;s rFkk fLerk osQ vkgj.k ij 900 #i;s C;kt osQ :i ls izHkkfjr fd, x, gSAa ykHk
10,000
;klehu 1 o"kZ osQ fy, 10,000 #- ij 5% = 5 = 50,000 o gkfu [kkrs osQ vuqlkj o"kZ 2014& 15 dh oqQy YkkHk jkf'k 3,56,600 #i;s FkhA
100
(i) vko';d jkst+ukepk izfof"V vkysf[kr djsaA
2,00,000 6
6 ekg osQ fy, 2,00,000 #- ij 5% = 5 = 5,000 (ii) ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
100 12
(iii) lk>snkjksa osQ iwth [kkrs cuk,A
55,0000
2015-16 2015-16
2- 5 lk>snkjksa osQ chp ykHk dk foHkktu ([k) vkgj.k ij C;kt dk ykHk ,oa gkfu [kkrs esa gLrkarj.k gsrq%
vkgj.k osQ C;kt
iQeZ osQ lHkh lk>snkjksa esa ykHk gkfu dk foHkktu ,d lgefr osQ vuqikr eas fd;k tkrk gSA ;fn lk>snkjh foys[k vkgj.k ij C;kt [kkrs ls uke
bl laca k esa ekSu gS rc iQeZ osQ ykHk ,oa gkfu dks lHkh lk>snkjksa }kjk leku :i ls ogu fd;k tkrk gSA ykHk ,oa gkfu fofu;ksx [kkrs ls
vki tkurs gSa fd ,dy LokfeRo dh fLFkfr esa oqQy ykHk ;k gkfu, tSlk fd ykHk o gkfu [kkrs }kjk 4- lk>snkj dk osru
vHkh fuf'pr fd;k gS, lh/s Lokeh osQ iwt h [kkrs esa LFkkukarfjr fd;k tkrk gSA gkykfd ;fn ;g lk>snkjh (d) lk>snkj dk osru lk>snkj osQ iwth [kkrs esa tek djus gsrq%
lk>snkj dk osru [kkrk uke
dk ekeyk gS rc oqQN [kkl lek;kstuksa tSls fd vkgj.k ij C;kt, iwt h ij C;kt, osru o lk>snkjkj dk lk>snkj dk iwth@pkyw [kkrs ls
deh'ku vkfn dks lek;ksftr djus dh vko';drk gksrh gSA bl ms'; osQ fy, fjokt osQ vuqlkj ;g ([k) lk>snkj dk osru ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k gsrq%
vko';d gS fd iQeZ osQ fy, ,d ykHk o gkfu fofu;ksx [kkrk rS;kj fd;k tk, tks fd fuf'pr djs fd ykHk ,oa gkfu fofu;ksx [kkrk uke
lk>snkjksa osQ chp ykHk lgHkktu vuqikr esa ykHk ,oa gkfu forj.k dh vafre jkf'k;k n'kkZ;h xbZ gSAa lk>snkj dk osru [kkrs ls
5- lk>snkj dk deh'ku
2-5-1 YkkHk ,oa gkfu fofu;ksx [kkrk (d) lk>snkj osQ deh'ku dks lk>snkj osQ iwth [kkrs esa tek djus gsrq%
ykHk ,oa gkfu fofu;ksx [kkrk fli+ZQ iQeZ osQ ykHk o gkfu [kkrs dk foLrkj ek=k gSA ;g izdV djrk gS lk>snkj dk deh'ku [kkrk uke
lk>snkj osQ iwth@pkyw [kkrs ls (O;fDrxr)
fd lk>snkjksa osQ chp ykHk dks oSQls fofu;ksftr ;k foHkkftr fd;k tkrk gSA lHkh lek;kstu tSls fd
([k) lk>snkj dks Hkqxrku fd;k x;k deh'ku ykHk ,oa gkfu fofu;ksx [kkrs esa ys tkus ij%
lk>snkjksa osQ osru, lk>snkj osQ deh'ku, iwth ij C;kt, vkgj.k ij C;kt vkfn fo"k;ksa dks bl [kkrs osQ ykHk ,oa gkfu fofu;ksx [kkrk uke
ek;e ls oSQls djuk gSA ;g bl [kkrs osQ ykHk o gkfu osQ 'ks"k dks ntZ djosQ izkjaHk fd;k tkrk gSA ykHk lk>snkj osQ deh'ku [kkrs ls
o gkfu fofu;ksx [kkrs dh rS;kjh osQ fy, jkst+ukepk izfof"V;k rFkk fofHkUu lek;kstuksa dks djus osQ ckjs 6- fofu;kstu osQ ckn YkkHk ;k gkfu dh Hkkxhnkjh
esa uhps fn;k x;k gS% ;fn ykHk gS%
jkst+ukepk izfof"V;k YkkHk ,oa gkfu fofu;ksx [kkrk uke
1- ykHk ,oa gkfu [kkrs osQ 'ks"k dks ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k osQ fy, lk>snkj osQ iwth@pkyw [kkrs ls (O;fDrxr)
(d) ;fn ykHk ,oa gkfu [kkrk ,d tek 'ks"k (oqQy ykHk) n'kkZrk gS ;fn gkfu gS %
YkkHk ,oa gkfu [kkrk uke lk>snkj dk iwth@pkyw [kkrk (O;afDrxr) uke
ykHk ,oa gkfu fofu;ksx [kkrs ls ykHk ,oa gkfu fofu;ksx [kkrs ls
([k) ;fn ykHk ,oa gkfu [kkrk ,d uke 'ks"k (fuoy gkfu) n'kkZrk gS
ykHk ,oa gkfu fofu;ksx [kkrk uke ykHk ,oa gkfu fofu;ksx [kkrk
ykHk ,oa gkfu [kkrs ls uke tek
2- iwth ij C;kt osQ fy, fooj.k jkf'k fooj.k jkf'k
(d) iwth ls iwth [kkrs ij C;kt dh tek osQ fy, (#-) (#-)
iwth [kkrk ij C;kt uke ykHk ,oa gkfu(;fn gkfu gS) xxx ykHk ,oa gkfu (;fn ykHk gS) xxx
lk>snkj osQ iwth@pkyw [kkrs ls (O;fDrxr) iwth ij C;kt xxx vkgj.kksa ij C;kt xxx
([k) iwth ij C;kt [kkrs ls ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k osQ fy, lk>snkj dk osru xxx lk>snkj dh iwth xxx
ykHk ,oa gkfu fofu;ksx [kkrk uke lk>snkj dk deh'ku xxx (gkfu dk forj.k)
iwth ij C;kt [kkrs ls lk>snkj osQ .k ij C;kt xxx
3- vkgj.kksa ij C;kt
lk>snkj dh iwth xxx
(d) vkgj.k ij C;kt dk lk>snkj osQ iwth [kkrs ij izHkkj osQ fy, (ykHk dk forj.k)
lk>snkj dk iwth@pkyw [kkrk uke xxx xxx
vkgj.k ij C;kt [kkrs ls fp=k 2-3% ykHk ,oa gkfu fofu;ksx [kkrs dk izk:i
2015-16 2015-16
mnkgj.k 2 djus rFkk iwt h ij C;kt osQ ifjdyu osQ i'pkr jkf'k 12,500 #- gSA blesa ykHk ij 5% dh nj ls izca kd
vfer, ckcw ,oa pk: 01 vizy S ] 2014 dks ,d O;olk; gsrq lk>snkjh iQeZ LFkkfir djrs gSAa mUgksua s e'k% osQ fy, deh'ku dk izkokku gSA
50,000 #-] 40,000 #- RkFkk 30,000 #- iwth osQ :i esa yxk;k gS vkSj os 3 % 2% 1 osQ vuqikr esas ykHk o"kZ osQ var esa 31 ekpZ] 2014 dks ykHk dk foHkktu n'kkZrs gq, lk>snkjksa osQ iwth [kkrs rS;kj djsaA
o gkfu dh Hkkxhnkjh osQ fy, lger gSaA vfer dks izfrekg 1,000 #- osru osQ :i esas ns; gS rFkk ckcw
dks izfr o"kZ deh'ku osQ :i essa 5,000 #- ns; gSA blosQ lkFk ;g Hkh izkokku gS fd iwt
h ij 6% izfro"kZ gy
dh nj ls C;kt ns; gksxkA bl o"kZ osQ vkgj.k vfer 6,000 #- , ckcw 4,000 #- rFkk pk: 2,000#-
ykHk ,oa gkfu fofu;ksx [kkrk
gSAa vkgj.kksa ij C;kt osQ :i essa vfer ls 270 #-, ckcw osQ vkgj.k ij 180 #- rFkk pk: ls 180#- izHkkfjr uke tek
fd, x, gSaA ykHk ,oa gkfu [kkrs osQ vuqlkj oqQy fuoy ykHk 31 ekpZ] 2014 dh lekfIr ij 35,660 fooj.k jkf'k fooj.k jkf'k
#- rFkk lk>snkjksa osQ chp ykHk ,oa gkfu forj.k dks fn[kkus gsrq ykHk ,oa gkfu fofu;ksx [kkrk (#-) (#-)
rS;kj djsaA ckcqy dk osru 2,500 fuoy ykHk (ckcqy osQ osru ls iwoZ) 15,000
iwth ij C;kt %
gy vferkHk 3,000
ckcqy 1,800
ykHk ,oa gkfu fofu;ksx [kkrk izcakd dk deh'ku 750
uke tek (5% dh nj ls 15,000 #- ij)
fooj.k jkf'k fooj.k jkf'k lk>snkjksa osQ iwt
h [kkrksa esa gLrkarfjr ykHk%
(#-) (#-) vferkHk 4,170
vfer dk osru 12,000 fuoy ykHk 35,660

ckcqy 2,780 6,950
ckcw dk deh'ku 5,000 vkgj.kksa ij C;kt% 15,000 15,000
iwth ij C;kt% vfer 270
vfer 3,000 ckcw 180 vferkHk dk iwth [kkrk
ckcw 2,400 pk: 90 540 uke tek
pk: 1,800 7,200 frfFk fooj.k jks-c- jkf'k frfFk fooj.k jks-i`- jkf'k
ykHk dh Hkkxhnkjh la- (#-) la- (#-)
dk iwth [kkrksa esa gLrkarj.k%
2014 2013
vfer 6,000
31 ekpZ 'ks"k vk@ys 57,170 01vizy
S 'ks"k vk@yk 50,000
ckcw 4,000
2014
pk: 2,000 12,000
31ekpZ iwth ij C;kt 3,000
36,200 36,200 31ekpZ ykHk ,oa gkfu
fofu;kstu 4,170
mnkgj.k 3 (ykHk dk Hkkx)
57,170 57,170
vfHkrkHk ,oa ckcqy 3% 2 osQ vuqikr esa ykHk dh Hkkxhnkjh djrs gq, e'k% 50,000 #- rFkk
30,000 #- yxkdj ,d iQeZ osQ lk>snkj gSaA iwth ij 6% okf"kZd C;kt nj ij lgefr gSA ckcqy dks
izfro"kZ 2,500 #- dk osru ysus dh vuqefr gSA o"kZ 2013&14 o"kZ dk ykHk] ckcqy osQ osru izHkkfjr
2015-16 2015-16
ckcqy dk iwth [kkrk 2-5-2 iwth ij C;kt dk ifjdyu

uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k okLro es,a iwth ij C;kt izHkkfjr djus osQ fy, dksbZ Hkh lk>snkj vfkr ugha gS_ tc rd fd ;g lHkh
la- (#-) la- (#-) lk>snkjksa }kjk foys[k esa tku&cw>dj (Li"Vr%) lgefr izkIr u gksA lk>snkjksa dks lger nj ij C;kt ns;
2014 'ks"k vk@ys 37,080 2013 vk@yk 'ks"k 30,000 gksrk gS ftlesa ml vofk dk mYys[k jgs, tc iwth ml fok o"kZ osQ nkSjku O;olk; esa fofu;ksftr jgh
31ekpZ 01vizy
S osru 2,500 gksA lkekU;r% iwth ij C;kt nks ifjfLFkfr;ksa esas iznku fd;k tkrk gS (i) tc lk>snkjksa }kjk vleku jkf'k
2006 dh iwth dh Hkkxhnkjh dh tk,, ysfdu ykHk dh Hkkxhnkjh leku gks] vkSj (ii) iwth dh Hkkxhnkjh leku
31ekpZ iwth ij C;kt 1,800
gks ijarq ykHk dh Hkkxhnkjh vleku gksA
31ekpZ ykHk ,oa gkfu
fofu;kstu iwth ij C;kt dk ifjdyu vkSj ys[kkadu vofk osQ nkSjku osQoy iwth dh fudklh (vkgj.k) ;k
(ykHk dk Hkkx) 2,780 lfUuos'k ij fd;k tkrk gSA mnkgj.k osQ fy,] eksfguh, jks'kuh vkSj uohu ,d lk>snkjh esa e'k%
37,080 37,080 3,00,000 #-, 2,00,000 #- vkSj 1,00,000 #- osQ lkFk O;olk; izkjaHk djrs gSAa mUgksu a s ykHk ,oa gkfu
ij cjkcj Hkkxhnkjh dk fu.kZ; fy;k vkSj bl ckr ij Hkh lger gq, fd iwth ij 10% izfro"kZ dh nj
Lo;a tkfp, & 2 ls C;kt ns; gksxkA 10% dh nj ls ;g C;kt eksfguh osQ fy, 30,000 #- , (3,00,000 #- ij 10%
dh nj ls) jksf'kuh osQ fy, 20,000 #- (20,000 #- ij 10% dh nj ls) rFkk uohu osQ fy,
1- jktw ,oa t; ,d O;olk; esa 01 vizSy] 2014 ls lk>snkj gSaA fyf[kr ;k ekSf[kd :i esa dksbZ Hkh 10,000 #- ( 1,00,000 #- ij 10% dh nj ls) dk ;ksx rS;kj gqvkA
le>kSrk ugha gSA bu nksuksa us e'k% 4,00,000 #- rFkk 1,00,000 #- dh iwth dh Hkkxhnkjh
,d vU; izdj.k ealwj o js'kek dk yhft,] tks ,d dk;Z esa lk>snkj gSa rFkk muosQ iwth [kkrksa esa 01
dh gSA blosQ vfrfjDr jktw us 01 vDrwcj] 2006 dks izo` jkf'k osQ :i esa 2,00,000 #- fn,
gS]a 01 tqykbZ] 2014 dks jktw ,d nq?kZVuk dk f'kdkj gks x;k vkSj 30 flracj] 2014 rd O;olk; vizSy] 2005 dks e'k% 2,00,000 #- rFkk ,d 3,00,000 #- 'ks"k n'kkZ;k x;k gSA ealwj 01 vxLr]
esa Hkkx ugha ys ik;kA o"kZ dh lekfIr ij 31 ekpZ] 2015 dks ykHk 50,600 #- izkIr gqvkA nksuksa 2005 dks 1,00,000 #- dh vfrfjDr iwt h yxkrk gS vkSj js'kek 01 vDrwcj] 2005 dks 1,50,000 #-
lk>snkjksa osQ chp ykHk forj.k dks ysdj fookn iSnk gks x;kA vfrfjDr yxkrh gS] iwth ij 6% okf"kZd dh nj ls C;kt vuqer gSA bls fuEukuqlkj fd;k tk,xkA
jktw dk nkok gS% 6 6 8
ealwj osQ fy, 2, 00,000 #- + 1,00, 000 #-
(i) mls iwth ,oa .k ij 10% okf"kZd dh nj ls C;kt fn;k tkuk pkfg,A

100 100 12
(ii) ykHk dks iwth osQ vuqikr esa forfjr fd;k tkuk pkfg,A = 12,000 #- + 4,000 #- = 16,000 #-
t; dk nkok gS%
(i) fuoy ykHk dks cjkcj&cjkcj ckVk tkuk pkfg,A 6 6 6
js'kek osQ fy,
1,50, 000 #- + 1, 50,000 #-
100 100 12
(ii) jktw dh chekjh dh vofk osQ fy, mls 1,000 #- izfro"kZ dh nj ls ikfjJfed fn;k tkuk
= 9,000 #- + 4,500 #- = 13,500 #-
pkfg,A
(iii) mls iwth vkSj .k ij 6% okf"kZd nj ls C;kt fn;k tkuk pkfg,A vkils vis{kk dh tkrh tc nksuksa gh fok o"kZ osQ nkSjku iwth o vfrfjDr dk vkgj.k djrs gSa rks iwath ij C;kt nj dk ifjdyu
gS fd nksuksa osQ chp fookn dks 1932 vf/fu;e osQ vuqlkj izR;sd eqs dk lgh lek/ku djsa% fuEukuqlkj gksrk gS%
2- jhuk ,oa jeu e'k 3,00,000 #- rFkk 1,00,000 #- dh iwth yxkdj lk>snkj gSaA 01 vizSy]
(i) lk>snkjksa osQ iwth [kkrs osQ izkjafHkd 'ks"k ij, iwjs o"kZ osQ fy, C;kt dk ifjdyu
2014 ls 31 ekpZ] 2014 dh lekfIr rd, (ykHk o gkfu [kkrk osQ vuqlkj) O;kikj ykHk
(ii) ;fn fok o"kZ osQ nkSjku fdlh lk>snkj }kjk vfrfjDr iwth yxkbZ tkrh gS rks vfrfjDr iwth ij C;kt dk
1,20,000 #- FkkA iwth ij izfro"kZ 6% dh nj ls C;kt dh vuqefr gSA jeu dks izfro"kZ 30,000
ifjdyu ykbZ xbZ frfFk ls o"kZ osQ vafre fnu rd gksrh gSA
#- osru izkfkr fd;k x;k FkkA nksuksa lk>snkjksa osQ vkgj.k e'k% 30,000 #- rFkk 20,000 #- (iii) ;fn fok o"kZ osQ nkSjku iwth (lkekU; vkgj.kksa osQ vykok) vkgfjr dh tkrh gS] rks vkgj.k frfFk ls
FksA jhuk osQ vkgj.k ij C;kt 1,000 #- rFkk jeu ij C;kt 500 #- gSA fok o"kZ osQ vafre fnu rd C;kt ifjdfyr fd;k tkrk gS rFkk ij fcanq% (i) ,o (ii) esa ifjdfyr
jhuk ,oa jeu dks cjkcj dk lk>snkj ekurs gq, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA oqQy C;kt ls dkVk tkrk gSA
oSdfYid :i ls 'ks"k vof/ osQ fy, fuosf'kr iwt h dks mi;qDr vof/ dks ;ku esa j[kdj ifjdfyr
fd;k tk ldrk gSA
2015-16 2015-16
mnkgj.k 4 mnkgj.k 5
lyksuh vkSj l`f"V ,d iQeZ esa lk>snkj gSasA mudk iwth [kkrk 01 vizSy 2014 dks e'k% tks'k ,oa f'k lk>snkj gSa vkSj ykHk ,oa gkfu osQ fy, 3%1 vuqikr ij lger gSaA fok o"kZ 2014&15
2,00,000 #- rFkk 3,00,000 #- 'ks"k n'kkZrk gSA 01 tqykbZ] 2014 dks lyksuh us 50,000 #- vfrfjDr
osQ var esa mudh iwth 1,50,000 #- rFkk 75,000 #- FkhA o"kZ 2014&2015 osQ nkSjku vkgj.k tks'k
iwth vkSj l`f"V us 60,000 #- vfrfjDr iwth yxkbZ A vius futh mi;ksx gsrq lyksuh us ] 01 vDrwcj , osQ uke 20,000 #- rFkk f'k osQ uke vkgj.k 5,000 #- FkkA ftls muosQ iwth [kkrs esa uke i{k esa Mkyk
2014 dks 30,000 #- rFkk l`f"V us 01 tuojh , 2006 dks, 15,000 #- dk vkgj.k fd;kA 8%
x;k gSA C;kt izHkkfjr djus ls igys mudk ykHk 16,000 #- FkkA f'k 01 vDrwcj] 2014 dks
izfro"kZ dh nj ls C;kt vuqer FkkA fok o"kZ 2014&15 osQ nkSjku nksuksa lk>snkjksa dh iwth ij C;kt
16,000 #- vfrfjDr iwt h iQeZ esa yk;k ftls ykHk lgHkktu vuqikr esa Mkyk x;kA iwt
h ij 12% izfro"kZ
ns; dk ifjdyu dhft,A
dh nj ls C;kt x.kuk djsaA
gy gy
iwth ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k izkjaHk esas iwth dk ifjdyu n'kkZrk ys[kk&fooj.k
lyksuh osQ fy, (#-) fooj.k tks'k dk [kkrk f'k dk [kkrk
2,00,000 #- 8 1 (#-) (#-)
2,00,000 #- ij C;kt iwjs o"kZ gsrq = = 16,000
100 o"kZ osQ var esa iwth 1,50,000 75,000
50,000 #- 9 8 3,000 tksM+k% o"kZ osQ nkSjku vkgj.k 20,000 5,000
50,000 #- ij C;kt 9 ekg gsrq = =
19,000
12 100 1,70,000 80,000
30, 000 #- 8 6 ?kVk;k % ykHk dk fgLlk 12,000 (4,000)
?kVk;k % 6 ekg gsrq 30,000 #- ij C;kt = = 1,200
12 100 1,58,000 76,000
17,800
?kVk;k % vfrfjDr iwth & (16,000)
1,58,000 60,000
nwljh rjg ls Hkh 2,00,000 #- ij 3 ekg osQ fy,, 2,50,000 #- ij 3 ekg osQ fy, rFkk 2,00,000 #-
ij 6 ekg osQ fy, C;kt ifjdfyr fd;k tk ldrk gS iwth ij C;kt gksxk, tks'k osQ fy, 19,200 #- ( 1,96,000 #- dk 12%) vkSj f'k osQ fy, 960
(4,000 #- $ 5,000 #- $ 8,800 = 17,800 #-) #- fuEu ifjdyu osQ vuqlkj
l`f"V osQ fy, 12 12 6
60,000 #- + 16,000 #- = 7,200 #- + 960 #-
(#-) 100 100 12
3,00,000 #- 8 1 = 8,160 #-
3,00,000 #- ij ,d o"kZ osQ fy, 8% dh okf"kZd nj ls = = 24,000
100
2.5.2.1 iwth esa ifjorZu ,oa vkgj.k (tksM+uk o ?kVkuk)
60, 000 #- 8 9 3, 600
60,000 #- ij 9 ekg osQ fy, C;kt = =
27, 600
dHkh&dHkh lk>snkjksa dh izkjafHkd iwth ugha nh xbZ gksrh gSA ,slh fLFkfr esa iwth ij C;kt dh x.kuk ls
100 12
iwoZ lk>snkjksa dh vafre iwth ij vfrfjDr iwth] vkgfjr iwth vkgj.kksa] ykHk o gkfu esa Hkkx] ;fn lk>snkjksa
15, 000 #- 8 3
?kVk;k % 15,000 #- ij 3 ekg gsrq C;kt = = 300 osQ iwth [kkrksa esa n'kkZ;k x;k gS] lacaf/r lek;kstuksa dh lgk;rk ls izkjafHkd iwth dh x.kuk dh tkrh gSA
100 12
27,300 tSls fd igys Li"V fd;k x;k gS] iwth ij C;kt rHkh fn;k tk,xk tc iQeZ ys[kkadu o"kZ esa ykHk
vftZr djrh gSA var% o"kZ osQ nkSjku iQeZ dks gkfu gksus ij iwth ij C;kt ugha fn;k tkrk gS vkSj ;fn fdlh
nwljh vksj fodYir% 3,00,000 #- ij 3 ekg gsrq_ 3,60,000 #- ij 6 ekg osQ fy, vkSj o"kZ iQeZ dk vftZr ykHk lk>snkjksa dh iwth ij C;kt dh ns; jkf'k ls de gS] rks ,slh n'kk esa C;kt dk
3,45,000 #- ij 3 ekg osQ fy, C;kt ifjdfyr dj ldrs gSa (6,000 #- + 14,000 #- $ 6,900 Hkqxrku ykHk dh jkf'k osQ vk/kj ij lhfer fd;k tk,xkA ,slh fLFkfr esa ykHkksa dk foHkktu izHkkodkjh
#- $ 27,300 #-) <ax ls iwth ij C;kt osQ vuqikr esa fd;k tk losQxkA
2015-16 2015-16
mnkgj.k 6
Lo;a tkfp, 3
vuqie ,oa vfHk"ksd 3% 2 osQ vuqikr esa ykHk gkfu dh Hkkxhnkjh djus okys lk>snkj gSAa 01 tuojh] 2014 1- jkuh ,oa lqeu e'k% 80,000 #- ,oa 60,000 #- dh iwth yxkdj ,d iQeZ dh lk>snkj gSaA o"kZ
dks mudk iwth [kkrk e'k% 1,50,000 #- rFkk 2,00,000 #- n'kkZrk gSA 31 fnlacj] 2014 dks o"kZ 2014&15 osQ nkSjku jkuh us 10,000 #- vkgfjr fd, vkSj lqeu us 15,000 #- vkgfjr fd,A
dh lekfIr ij iwth ij C;kt dk O;ogkj fuEufyf[kr fodYiksa esa ls izR;sd osQ fy, n'kkZ,% iwth ij C;kt izHkkfjr djus ls igys iQeZ dk ykHk 50,000 #- Fkk ftls jkuh ,oa lqeu osQ chp
(v) ;fn iwth ij C;kt osQ Hkqxrku osQ fy, lk>snkjh foys[k ewd gS vkSj o"kZ dk ykHk 50,000 #- 3 % 2 osQ vuqikr esa foHkkftr fd;k x;kA
gSA jkuh ,oa lqeu dh iwt h 12% izfro"kZ dh nj ls, o"kZ osQ var 31 ekpZ] 2015 dks C;kt dk ifjdyu
dhft,A
(c) ;fn lk>snkjh foys[k iwth ij 8% izfro"kZ dh nj ls C;kt dk izko/ku j[krk gS rFkk iQeZ dks 2- fiz;k ,oa dkty us 5% 3 osQ vuqikr ls YkkHk dh Hkkxhnkjh ij ,d iQeZ LFkkfir dhA 01 vizSy]
ml o"kZ osQ nkSjku 10,000 #- dh gkfu gksrh gSA 2014 dks mudh fLFkj iwth bl izdkj Fkh % fiz;k 6,00,000 #- rFkk dkty 8,00,000 #- A
(l) ;fn lk>snkjh foys[k esa iwth ij 8% izfro"kZ dh nj ls C;kt nsus dk izko/ku gS vkSj iQeZ ml 31 ekpZ] 2015 dks fok o"kZ osQ var esa iQeZ dk YkkHk 1,26,000 #- FkkA buosQ chp ykHk foHkktu
o"kZ osQ nkSjku 50,000 #- dk YkkHk vftZr djrh gSA crk, (v) tcfd iwth ij C;kt osQ vykok vkSj dksbZ le>kSrk ugha gS] (c) tcfd ,d Li"V
le>kSrk gqvk gS fd iwth ij C;kt 12% izfro"kZ dh nj ls Hkqxrku vuqer gSA
(n) ;fn lk>snkjh foys[k esa iwth ij 8% izfro"kZ dh nj ls C;kt nsus dk izko/ku gS vkSj ml o"kZ
osQ nkSjku vftZr fd;k x;k ykHk 15,000 #- gSA
2-5-3 vkgj.kksa ij C;kt
gy
lk>snkjh foys[k esa ;g izko/ku gks ldrk gS fd iQeZ osQ vfrfjDr futh dk;Z gsrq lk>snkj }kjk vkgj.k
(v) foys[k esas fof'k"V izko/ku dh vuqifLFkr dh fLFkfr esa_ lk>snkjksa dh iwth ij dksbZ C;kt ns; ij C;kt izHkkfjr gksA tSlk fd igys crk;k x;k gS fd ;fn lk>snkjksa osQ chp bl ckjs esa dksbZ Li"V le>kSrk
ugha gksxkA gkykfd miyCk ykHk nksuksa lk>snkjksa osQ chp (3 % 2 osQ) vuqikr esa foHkkftr gksxkA ugha gS rks C;kt izHkkfjr ugha gksxkA ysfdu, ;fn lk>snkjh foys[k esa ,slk izkokku gS rks lger nj ij C;kt
(c) pwfd ys[kko"kZ osQ nkSjku iQeZ dks ?kkVk gqvk gSA vr% fdlh Hkh lk>snkj dh iwth ij C;kt ns; dks mruh vofk osQ fy, izHkkfjr fd;k tk ldrk gS ftrus le; osQ fy, ys[kk o"kZ esa lk>snkj ij cdk;k
vuqer ugha gSA iQeZ osQ ?kkVs dks nksuksa lk>snkjksa }kjk ykHk Hkkxhnkjh osQ vuqikr esa ogu fd;k gSA vkgj.kksa ij C;kt osQ izHkkfjr gksus ls lk>snkjksa }kjk O;olk; ls /u vkgfjr djus dh izo`fk grksRlkfgr
tk,xkA gksrh gSA
(l) vuqie dks 2,00,000 #- ij 8% dh nj ls C;kt 16,000 #- vkgj.kksa ij C;kt dk ifjdyu fofHkUu fLFkfr;ksa esa fuEukuqlkj izHkkfjr fd;k tkrk gS %
vfHk"ksd dks 1,50,000 #- ij 8% dh nj ls C;kt 12,000 #- tc izfrekg esa fLFkj jkf'k dks vkgfjr fd;k tkrk gSA
28,000 #- dbZ ckj lk>snkjksa }kjk ,d fLFkj /u jkf'k ,d leku vofk osQ varj ls vkgfjr dh tkrh gS tSls
fd izR;sd ekg esas ;k izR;sd frekgh esaA ,slh fLFkfr esa iwjh le;kofk dk ifjdyu bl ckr ij fuHkZj
tSlk fd lger nj ij C;kt nsus osQ fy, ykHk i;kZIr gSA vr% iwth ij cuh iwjh C;kt jkf'k dks ykHk
djsxk fd D;k /u dk vkgj.k ekg osQ izkjaHk essa (igys fnu) ;k ekg osQ e; es,a ;k izR;sd ekg osQ vafre
ls izkIr djus dh vuqefr gS] tgk C;kt nsus osQ ckn 22,000 #- (50,000 #- 28,000 #-) 'ks"k gSaA
fnu fd;k tkrk gSA eku yhft, izfrekg osQ igys fnu vkgj.k fd;k tkrk gS rks oqQy jkf'k ij C;kt 6
ftls muosQ ykHk lgHkktu vuqikr esa ckVk tk,xkA
ekg osQ fy, vkSj ;fn vkgj.k gj ekg osQ var esa fd;k tkrk gS rks C;kt 5 ekg osQ fy, ifjdfyr
(n) & pwfd iQeZ dk okf"kZd ykHk 14,000 #- gS vkSj lk>snkjksa dh iwth ij C;kt 28,000 #- cdk;k
fd;k tk,xkA ;fn vkgj.k ekg osQ e; esa gksrk gS rks 6 ekg osQ fy, ifjdyu gksxkA
gSA vr% C;kt dk Hkqxrku miyCk ykHk Hkqxrku osQ vk/kj ij fd;k tk,xkA vFkkZr 14,000#-
A bl izdkj vuqie dks 6,000 #- rFkk vfHk"ksd dks 8,000 #- izkIr gksaxsA bl izdkj ls izHkkoh
rkSj ij iQeZ dk ykHk foHkktu C;kt osQ vuqikr ij gksxkA
2015-16 2015-16
eku yhft, fd vk'kh"k vius futh mi;ksx gsrq 31 ekpZ] 2014 dks o"kZ dh lekfIr osQ nkSjku izfr vkgj.kksa ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k
ekg 10,000 #- dk vkgj.k djrk gS, rks fofHkUu vof/ dh fLFkfr;ksa esa C;kt dk ifjdyu fuEukuqlkj frfFk jkf'k le;kofk C;kt
gksxk % (#-) (#-)
(v) tc /u dks izR;sd ekg dh vkjaHk esa vkgfjr fd;k tkrk gS 01 vizSy, 2014 30,000 12 ekl 30,000
8
1 = 2,400
100
oQq y vofk eghukas eas + 1 = 12 +1 = 6
vkSlr vofk = 2 2
ekg
9 8
vkgj.k ij C;kt = 1,20, 000 #- 8 13 1
= 5,200 #- 01 tqykbZ , 2014 30,000 9 ekl 30,000 = 1,800
12 100
100 2 12
(c) tc /u dks gj ekg osQ var esas vkgfjr fd;k tkrk gS

6 8
01 tqykbZ , 2014 30,000 6 ekl 30,000 = 1,200
oQqy vofk eghuk as eas 1 12 1 12 100
vkSlr vofk = = = 5 ekg
2 2
3 8
1,20, 000 #- 8 11 1 01 tuojh, 2015 30,000 3 ekl 30,000 = 600
vkgj.kksa ij C;kt = = 4,400 #- 12 100
100 2 12
(l) tc /u dks izfrekg osQ e; esa vkgfjr fd;k tkrk gSA

;ksx 1,20,000 6,000
tc /u dks ekg osQ chp esa vkgfjr fd;k tkrk gS rc oqQy vofk esa u rks oqQN tksM+k tkrk gS vkSj u gh
oqQN ?kVk;k tkrk gSA
oSdfYid :i ls] iwjs ys[kkadu o"kZ osQ nkSjku oqQN vkgfjr jkf'k ij C;kt ifjdfyr fd;k tk ldrk gS vFkkZr bl
oQqy vof/ ekg eas 12
vkSlr vofk = = = 6 ekg fLFkfr essa 1,20,000 #- dh jkf'k 7 (12 $ 9 $ 6 $ 3)@4 ekg dh vofk osQ fy, fuEukuqlkj gS%a
2 2
8 15 1
1,20, 000 #- 8 6 1
1,20,000 #- = 6,000 #-
100 2 12
vkgj.kksa ij C;kt = = 4,800 #-
100 2 (c);fn /ujkf'k dks izR;sd frekgh osQ var esas vkgfjr fd;k tkrk gS
tc gj frekgh esa fLFkj jkf'k dks vkgfjr fd;k tk, vkgj.kksa ij C;kt osQ ifjdyu dk ys[kk fooj.k
tc /u jkf'k ,d lk>snkj }kjk izR;sd frekgh esas vkgfjr dh tkrh gS rks C;kt osQ ifjdyu osQ ms'; frfFk jkf'k le;kofk C;kt
osQ fy, oqQy le;kofk dk vfHkfu'p; bl ckr ij fuHkZj djrk gS fd D;k /u jkf'k dks gj frekgh (#-) (#-)
9 8
osQ izkjaHk esa fudkyk x;k ;k gj frekgh osQ var esaA ;fn izR;sd frekgh osQ izkjaHk esa jkf'k vkgfjr dh xbZ 30 twu, 2014 30,000 9 ekg 30,000
12 100
gS rks C;kt dk ifjdyu iwjs o"kZ osQ fy, ifjdfyr C;kt 7 ekg dh vof/ osQ fy, ykxw gksxk vkSj = 1,800
;fn izR;sd frekgh osQ var esa fudkyk tkrk gS rks bls 4 ekg osQ fy, ifjdfyr fd;k tk,xkA 30 flracj, 2014 30,000 6 ekg 30,000
6

8
eku yhft, fd lrh'k ,oa fryd ,d iQeZ esa lk>snkj gSa rFkk ykHk o gkfu dh Hkkxhnkjh cjkcj djrs 12 100
= 1,200
gSaA ys[kk o"kZ 2014&15 osQ nkSjku lrh'k us gj frekgh dh 'kq#vkr esa 30,000 #- vkgfjr fd,A ;fn 3 8
bu vkgj.kksa ij 8% izfro"kZ dh nj ij C;kt fy;k tkrk gS rks o"kZ osQ var esas izHkkfjr C;kt dh jkf'k dk 31 fnlacj, 2014 30,000 3 ekg 30,000
12 100
ifjdyu fuEukuqlkj gksxk% = 600
31 ekpZ, 2015 30,000 0 ekl
;ksx 1,20,000 3,600
2015-16 2015-16
oSdfYid :i ls ys[kkadu o"kZ osQ nkSjku vkgfjr oqQy jkf'k dk bl izdkj Hkh ifjdyu fd;k tk ldrk mRikn fofk }kjk, vkgj.kksa ij C;kt fuEuor ifjdfyr gksxk
gS, vFkkZr 1,20,000 #- ij 4 ekg dh vofk dk C;kt% C;kt = mRikn dh ;ksx jkf'k
1
nj
12
8 9 1
= 1,20,000 #- = 3,600 #- 7 1 30,100
100 2 12 = 4,30,000 #- = = 2,508 #- (yxHkx)
100 12 12
tc fofok /u jkf'k;ksa dks fHkUu le; varjkyksa ij vkgfjr fd;k tkrk gS mnkgj.k 7
tc lk>snkj fHkUu&fHkUu /ujkf'k dks fHkUu le; varjkyksa ij vkgfjr djrs gSa] rc C;kt dk ifjdyu tkWu vczkge êkMuZ Vwj ,oa VSoy daiuh* esa lk>snkj gS rFkk ys[kk o"kZ osQ var 31 ekpZ] 2014 dks futh
mRikn fofk dk mi;ksx fd;k tkrk gSA mRikn fofk osQ varxZr, izR;sd vkgj.k osQ fy,, ku vkgj.k dks iz;ksx gsrq viuh iwth [kkrs /u dks vkgfjr djrs gSaA fuEu oSdfYid fLFkfr;ksa ij C;kt dk ifjdyu djs,a
ml vofk }kjk cgqxqf.kr djrs gSa tks fd ys[kk o"kZ osQ nkSjku vkgfjr jgrk gSA blesa ifjdfyr vofk ;fn C;kt dh nj 9% izfro"kZ dh gSA
vkgj.k dh frfFk ls ysdj ys[kkadu o"kZ osQ vafre fnu rd 'kkfey gksrh gSA vr% ifjdfyr mRiknksa dk (v) ;fn og izfr ekg osQ izkjaHk esa 3,000 #- izfrekg vkgfjr djrk gSA
;ksx fd;k tkrk gS vkSj mRikn osQ iwjs ;ksx esa ,d ekg osQ fy, C;kt dh fof'k"Vhr nj dh x.kuk dh (c) ;fn izR;sd ekg osQ var esa, og 3,000 #- vkgfjr djrk gSA
tkrh gSA blesa C;kt osQ ifjdyu dks fuEufyf[kr mnkgj.k osQ }kjk foof.kZr fd;k tk ldrk gSaA 'kgukt (l) ;fn fuEufyf[kr jkf'k fofHkUu frfFk;ksa ij vkgfjr dh tkrh gS % 01 twu] 2013 dks 12,000 #-_
vius futh mi;ksx osQ fy, iQeZ ls 31 ekPkZ] 2015 osQ lekiu Ok"kZ osQ nkSjku fuEufyf[kr ku jkf'k;k 31 vxLr] 2005 dks 8,000 #-_ 30 flRkacj 2005 dks 3,000 #-_ 30 uoacj 2013 dks
vkgfjr djrh gSA mRikn fofk }kjk vkgj.kksa ij C;kt dks ifjdfyr djs,a ;fn bu ij 7% izfro"kZ dh 7,000 #- rFkk_ 31 tuojh] 2014 dks 6,000 #-
nj ls C;kt izHkkfjr fd;k tk,A gy
frfFk jkf'k (v) tSlk fd eghus osQ izkjaHk esas gh 3,000 #- dh fLFkj jkf'k vkgfjr dh xbZ gSA vr% C;kt dk ifjdyu
(#-) vkSlr vofk 6 ekg osQ fy, fd;k tk,xkA
36, 000 9 13 1
01 vizSy, 2014 16,000 vkgj.kksa ij C;kt = 100 2 12 = 1,755 #-
30 twu, 2014 15,000
31 vDrwcj, 2014 10,000
(c) tSlk fd eghus osQ var esa 3,000 #- dh jkf'k izfrekg fudkyh xbZ gSA vr% C;kt dk ifjdyu ,d
31 fnlacj, 2014 14,000
vkSlr vofk 5 ekg osQ fy, fd;k tk,xkA
36, 000 9 11 1
01 ekpZ, 2015 11,000 vkgj.kksa ij C;kt = = 1,485 #-
100 2 1 2
bu vkgj.kksa ij C;kt dk ifjdyu fuEukuqlkj gksxk vkgj.kksa ij C;kt osQ ifjdyu dks n'kkZrk ys[kk fooj.k
vkgj.kksa ij C;kt osQ ifjdyu dk ys[kk fooj.k 1 2 3 4
frfFk vkgfjr jkf'k vofk C;kt
frfFk jkf'k le;kofk mRikn (#-) (ekg esa) (#-)
(#-) (#-) 9 10
01 twu, 2013 12,000 10 12,000 = 900
01 vizSy, 2014 16,000 12 ekl 1,92,000 100 12
30 twu, 2014 15,000 9 ekl 1,35,000 31 vxLr, 2013 8,000 7 8,000
9

7
= 420
31 vDrwcj, 2014 10,000 5 ekl 50,000 100 12
fnlacj, 2014 3 ekl 9 6
31 14,000 42,000 30 flracj, 2013 3,000 6 3,000 = 135
100 12
01 ekpZ, 2015 11,000 1 ekl 11,000
9 4
;ksx 4,30,000 30 uoacj, 2013 10,000 4 7,000 = 210
100 12
9 2
31 tuojh, 2014 6,000 2 6,000 = 90
100 12
oqQy C;kt 1,755
2015-16 2015-16
mnkgj.k 8 mi;qZDr vkgj.kksa ij 6% izfro"kZ dh nj ls C;kt izHkkfjr fd;k tk,xkA [kkrs izR;sd o"kZ 31 ekpZ
euq, gSjh rFkk vyh ,d iQeZ esa lk>snkj gSa vkSj os ykHk ,oa gkfu osQ cjkcj osQ Hkkxhnkjh osQ fy, lger dh lekfIr ij can gksrs gSaA
2- jke vkSj ';ke leku :i ls ykHk&gkfu dh Hkkxhnkjh djus okys lk>snkj gSaA jke fu;fer :i ls
gSaA iQeZ ls gSjh ,oa vyh fuEufyf[kr vkgj.k vius Lo;a osQ bLrseky gsrq o"kZ 2014 osQ nkSjku djrs gSa%
futh [kpZ gsrq iwjs fok o"kZ 2014 &15 osQ nkSjku izR;sd ekg dh igyh frfFk dks 1,000 #- vkgfjr
frfFk gSjh vyh djrk gSA ;fn vkgj.kksa ij 5% dh okf"kZd nj ls C;kt izHkkfjr fd;k tkrk gS rks jke osQ vkgj.kksa
(#-) (#-) ij C;kt dk ifjdyu dhft,A
2014 3- oekZ vkSj dkSy ,d iQeZ esa lk>snkj gSaA lk>snkjh foys[k dh lgefr osQ vuqlkj 6% izfro"kZ dh
01 tuojh 5,000 7,000 nj ls C;kt izHkkfjr gSA oekZ us 01 vizSy] 2014 ls 31 ekpZ] 2015 rd izfrekg, ekg osQ izkjaHk
01 vizSy 8,000 4,000 esa gh 2,000 #- vkgfjr fd, gSaA tcfd dkSy us 01 vizSy] 2014 ls izR;sd frekgh osQ izkjaHk
01 flracj 5,000 5,000
esa 3,000 #- vkgfjr fd, gSaA lk>snkjksa osQ vkgj.kksa ij C;kt ifjdfyr djsaA
01 fnlacj 4,000 9,000
tc vkgj.kksa dh frfFk Li"Vhr u gks
;fn C;kt nj 10% okf"kZd gS rks vkgj.kksa ij C;kt dks ifjdfyr dhft, tcfd izR;sd o"kZ 31 fnlacj
dks [kkrk iqLrosaQ can gksrh gSaA tc lHkh vkgj.kksa dh jkf'k dk fooj.k rks fn;k x;k gks ijarq vkgj.kksa dh frfFk lqLi"V u gksa rc ;g ekuk
tkrk gSa fd iwjs lky Hkj /ujkf'k dks vfu;fer :i ls fudkyk x;k gSA mnkgj.k osQ fy,_ 'kdhyk viuh
vkgj.kksa ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k
iQeZ ls 31 ekpZ] 2014 dks ys[kk o"kZ dh lekfIr rd o"kZ Hkj osQ nkSjku 60,000 #- fudkys gSa vkSj
gSjh vyh ml ij 8% izfro"kZ dh C;kt izHkkfjr gksrh gSA blesa vofk dks 6 ekg ekuk tk,xk, tks fd ,d vkSlr
jkf'k vofk mRikn jkf'k vofk mRikn
(#-) (eklksa esa) (#-) (#-) (eklksa esa) (#-) vofk gS vkSj ;g ekuk x;k gS fd iwjs o"kZ osQ nkSjku vfu;fer :i ls jkf'k vkgfjr gqbZ gSA izHkkfjr C;kt
dh jkf'k 2,400 #- dks bl izdkj ifjdfyr djuk gSA
5,000 12 60,000 7,000 12 84,000
8 6
8,000 9 72,000 4,000 9 36,000 60, 000 # - = 2,400 #-
5,000 4 20,000 5,000 4 20,000 100 12
4,000 1 4,000 10,000 1 10,000 2- 6 ,d lk>snkj dks ykHk dh xkjaVh
1,56,000 1,50,000
dbZ ckj ,d iQeZ esa ,d lk>snkj dks ,d U;wure jkf'k dh xkjaVh osQ lkFk 'kkfey fd;k tkrk gS vkSj
C;kt dh jkf'k bls mlosQ iQeZ ls izkIr YkkHk osQ Hkkx osQ :i esas ekuk tkrk gSA ;g vk'oklu iQeZ osQ lHkh ofj"B lk>snkjksa
1,56, 000 10 1
}kjk ,d fo'ks"k vuqikr esa fn;k tk ldrk gS ;k fiQj futh rkSj ls ,d ofj"B lk>snkj }kjk Hkh gks ldrk
gSjh = = 1,300 #- gSA bl izdkj osQ xkjaVh izkIr lk>snkj dks U;wure xkjaVhr jkf'k rc ns; gksrh gS tc mlosQ ykHk dk Hkkx
100 12
vyh =
1,50,000 10 1
= 1,250 #- ykHk foHkktu vuqikr osQ vuqlkj xkjaVhr jkf'k ls de gksA mnkgj.k osQ fy,] e/qfydk ,oa jf{krk ,d
100 12
iQeZ esa lk>snkj gSa vkSj viuh iQeZ esa dfu"dk dks 25,000 #- dh U;wure xkjaVh nsus osQ lkFk, iQeZ esa
Lo;a djsa
mldk Hkkx ekudj, mls iQeZ esa ykuk pkgrh gSA vc eku yhft, fd iQeZ o"kZ osQ nkSjku 1,20,000 #-
xksfoan ,d iQeZ dk lk>snkj gSA og ys[kk o"kZ 2014&15 osQ nkSjku fuEufyf[kr jkf'k;k vkgfjr djrk gSA dk ykHk vftZr djrh gS rFkk mudh ykHk foHkktu vuqikr dh lgefr, lk>snkjksa osQ chp 2 % 3 %1 osQ
frfFk #-
vuqikr dh gSA vuqikr osQ vuqlkj 1,20,000 #- esa e/qfq ydk dks 40,000 #- (2@6 1,20,000 #-) jf{krk
30 vizSy] 2014 6,000
30 twu] 2014 4,000 dks 60,000 #- (3 @6 1,20,000 #-) ykHk feyrk gSA gkykfd fglkc osQ ckn dfu"dk dk Hkkx,
30 flracj] 2014 8,000 xkjaVhr jkf'k ls 5,000 #- de iM+rk gS] tks mlosQ lk>snkjksa dh jkf'k ls de gSA bl jkf'k dks xkjaVh
31 fnlacj] 2014 3,000 nsus okys lk>snkjksa e/qfydk ,oa jf{krk }kjk muosQ ykHk foHkktu vuqikr esa ogu fd;k tk,xk tks bl fLFkfr
31 tuojh] 2015 5,000 esa 2% 3 gSA e/qfydk osQ Hkkx esa YkkHk dh deh 2,000 #- (2@ 5 5,000 #-) vkSj jf{krk osQ Hkkx esa
2015-16 2015-16
3,000 #- vkrh gSA vc iQeZ dk oqQy ykHk lHkh lk>snkjksa osQ chp fuEukuqlkj foHkkftr gksxk % 2
eksfgr = 1,60,000 #- = 80,000 #-
e/qfydk dks 38,000 #- feysaxs (mlosQ Hkkx 40,000 #- esa 2,000 #- dh deh) jf{krk dks 57,000 4
#- (mlosQ Hkkx 60,000 #- eas 3,000 #- dh deh)] dfu"dk dks 25,000 #- (20,000 #- $ 2,000 #- 1
jksgu = 1,60,000 #- = 40,000 #-
$ 3,000 #-)A 4
;fn osQoy ,d lk>snkj xkjaVh nsrk gS] eku yhft, orZeku osQl esa osQoy jf{krk xkjaVh nsrh gS, rc jkgqy = 1,60,000 #-
1
= 40,000 #-
deh dh iwjh jkf'k (5,000 #-) osQoy jf{krk }kjk gh ogu dh tk,xhA ,sls ekeys esas ykHk dk forj.k 4
pwfd jkgqy dks ykHk osQ :i esa 50,000 #- dh U;wure xkjaVh nh xbZ gSA vr% og xkjaVh dh 'ks"k
bl izdkj gksxk % e/qfydk 40,000 #-, jf{krk 55,000 #- (60,000 #- & 5,000 #-) vkSj dfu"dk
25,000 #- ( 20,000 #- + 5,000 #-)A
jkf'k 10,000 #- eksfgr ,oa jksgu osQ }kjk ykHk o gkfu foHkktu vuqikr esa ogu dh tk,xh tks fd 2%1
gSA
mnkgj.k 9 eksfgr osQ ykHk esa deh vk,xh 2@3 10,000 #- = 6,667 #-
jksgu osQ ykHk esa deh vk,xh 1@3 10,000 #- = 3,333 #-
eksfgr ,oa jksgu viuh iQeZ esa 2%1 osQ vuqikr esa ykHk ,oa gkfu osQ foHkktu osQ lk>snkj gSaA os vius lkFk bl izdkj ls, eksfgr dks 80,000 #- 6,667 #- = 73,333 #- izkIr gksxk vkSj jksgu dks 40,000 #-
jkgqy dks ,d lk>snkj osQ :i esa viuh iQeZ esa 1 @4 ykHk foHkktu osQ :i esa 'kkfey djrs gSa vkSj 3,333 #- = 36,667 #- izkIr gksxk vkSj jkgqy dks 40,000 #- + 6,667 #- + 3,333 #- = 50,000
de&ls&de 50,000 #- nsus dh xkjaVh nsrs gSaA ys[kk o"kZ osQ var esas 31 ekpZ] 2014 dks mudh iQeZ #- iQeZ ls ykHk osQ :i esa izkIr gksxkA
dks 1,60,000 #- dk ykHk gqvkA blosQ fy, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj dhft, % u, ykHk foHkktu vuqikr esa ifjdyu
ykHk ,oa gkfu fofu;ksx [kkrk u, lk>snkj jkgqy dk Hkkx 1 gSA 'ks"k ykHk 1& 1
= 3 gSA ;g 'ks"k YkkHk eksfgr ,oa jksgu osQ
4 4 4
uke tek chp 2 %1 osQ vuqikr esa foHkkftr gksxkA
fooj.k jkf'k fooj.k jkf'k eksfgr dk u;k Hkkx =
3 2 2
=
(#-) (#-) 4 3 4
eksfgr dh iwth fuoy ykHk 1,60,000 jksgu dk u;k Hkkx =

3 1 1
=
(ykHk dk Hkkx) 80,000 4 3 4
?kVk;k% Hkkx esa deh (6,667) 73,333
vr%, ykHk foHkktu vuqikr = 2 1 1
: : = 2:1:1
jksgu dh iwth 40,000 4 4 4
(ykHk dk Hkkx)
?kVk;k% (Hkkx esa deh) (3,333) 36,667 mnkgj.k 10
jkgqy dh iwth 40,000
(ykHk dk Hkkx) tkWu ,oa eSF;w 3% 2 osQ vuqikr ls ykHk ,oa gkfu dk foHkktu djrs gSaA os vius lkFk eksgarh dks 1@ 6 ykHk
tksM+k% deh dks izkIr fd;k% osQ foHkktu ij 'kkfey djrs gSaA tkWu us O;fDrxr :i ls iwth ij 10% okf"kZd dh nj ls C;kt izHkkfjr
eksfgr ls 6,667 djus osQ ckn ;g xkjaVh nh fd ;g ykHk jkf'k izfr o"kZ 30,000 #- ls de ugha jgsxhA iQeZ esas lk>snkjksa
jksgu ls 3,333 50,000 dh iwth bl izdkj ls gS % tkWu 2,50,000 #-] eSF;w 2,00,000 #- rFkk eksgarh #- 1,50,000 #- dks
1,60,000 1,60,000
31 ekpZ] 2013 dks o"kZ dh lekfIr ij , iwth ij C;kt fudkyus ls igys ykHk 1,50,000 #- FkkA ;fn
dk;Zdkjh fVIi.kh u;k ykHk foHkktu vuqikr 3% 2%1 gS rks ykHk ,oa gkfu fofu;ksx [kkrk iznf'kZr djsaA
jkgqy dks iQeZ esa izos'k nsus osQ ckn, ykHk foHkktu dk u;k vuqikr 2%1 %1 gSA lk>snkjksa osQ ykHk foHkktu
vuqikr osQ vk/kj ij ykHk fuEuor vkrk gS %
2015-16 2015-16
gy ykHk ,oa gkfu fofu;ksx [kkrk

uke tek
ykHk ,oa gkfu fofu;ksx [kkrk fooj.k jkf'k fooj.k jkf'k
uke tek (#-) (#-)
(#-) (#-) iwth [kkrs% fuoy ykHk 1,20,000
(ykHk dh Hkkxhnkjh gsrq)
iwth ij C;kt % fuoy YkkHk 1,50,000 egs'k 72,000
tkWu 25,000 (6/10 1,20,000 #-)
eSF;w 20,000 ?kVk;k% 'ks;j dh deh (7,800) 64,200
eksgarh 15,000 60,000 fnus'k 36,000
iwth [kkrk% (3/10 1,20,000 #-)
tkWu 45,000 ?kVk;k% 'ks;j dh deh (5,200) 30,800
?kVk;k% (Hkkx dh deh) (15,000) 30,000 jkosQ'k 12,000
eSF;w 30,000 tksM+k% deh ls
eksgarh 15,000 izkfIr dk Hkkx%
tksM+k% (eksgarh esa) tkWu egs'k 7,800
ls izkIr deh dk Hkkx 15,000 30,000 fnus'k 5,200 25,000
1,50,000 1,50,000 1,20,000 1,20,000
dk;Zdkjh fVIi.kh % dk;Zdkjh fVIi.kh%

iwth ij C;kt fudkyus osQ ckn ykHk 90,000 #- gS ftls 3% 2%1 osQ vuqikr esa forfjr fd;k x;k] tks u;k ykHk foHkktu vuqikr fuEukuqlkj ifjdfyr gksxk%
bl izdkj ls gS% tkWu 45,000 #- (3 @6 90,000 #-), eSF;w 30,000 #- vkSj eksgarh jkosQ'k dh Hkkxhnkjh dk 1 @10 (nlok) Hkkx gSA 'ks"k ykHk 9 @10 egs'k ,oa fnus'k osQ chp foHkkftr
15,000 #-A blesa eksgarh dks nh xbZ xkjaVh osQ vuqlkj ykHk dh deh 15,000 #- gS ftls tkWu }kjk ogu fd;k tk,xk, ftldk vuqikr 2 % 1 gS
fd;k tk,xkA bl izdkj ls tkWu dks 45,000 #- 15,000 #- = 30,000 #- feyrs gSa vkSj eSF;w dks ;gk egs'k dh ykHk esas Hkkxhnkjh gksxh 2 9
=
3
3 10 10
30,000 #- rFkk eksgarh dks 30,000 #- (15,000 #- + 15,000 #-) feyrs gSaA
1 9 3
fnus'k dh ykHk esa Hkkxhnkjh gksxh =
3 10 10
mnkgj.k 11 3 3 1
vc u;k vuqikr curk gS : : ;k 6:3:1
5 10 10
egs'k ,oa fnus'k ykHk ,oa gkfu dk foHkktu 2%1 vuqikr esa djrs gSAa mUgksua s 01 tuojh] 2014 dks viuh
iQeZ esa jkosQ'k dks 1 @10 (nlosa Hkkx) dk Hkkxhnkj cukrs gSa vkSj mls de ls de 25,000 #- dh xkjaVh ykHk esa egs'k dh Hkkxhnkjh = 1,20,000 #- 6 = 72,000 #-
10
nsrs gSaA egs'k ,oa fnus'k viuh uke Hkkxhnkjh iwoZor gh j[krs gSa ijUrq jkosQ'k dh xkjaVh osQ [kkrs esa dksbZ ykHk esa fnus'k dh Hkkxhnkjh = 36,000 #-
deh vkus ij mls feydj e'k% 3% 2 osQ vuqikr esa ogu djus ij lger gks tkrs gSaA o"kZ dh lekfIr YkkHk esa jkosQ'k dh Hkkxhnkjh = 12,000 #-
ij 31 fnlacj] 2014 dks iQeZ ls 1,20,000 #- ykHk izkIr gksrk gSA blosQ fy, ykHk o gkfu fofu;ksx ;gk jkosQ'k osQ ykHk esas vkbZ deh dks egs'k rFkk fnus'k }kjk 3 % 2 osQ vuqikr esas ogu dh tk,xhA blesa egs'k
13,000 #- dk 3/5, vFkkZr 7,800 #- vkSj jkosQ'k 13,000 #- dk 2@5, vFkkZr 5,200 #- ogu djsxkA bl izdkj
[kkrk rS;kj djsaA ls, iQeZ dk ykHk fuEukuqlkj foHkkftr gksxk %
egs'k dks izkIr gksaxs 72,000 #- & 7,800 #- = 64,200 #-
fnus'k dks izkIr gksaxs 36,000 #- & 5,200 #- = 30,800 #-
jkosQ'k dks izkIr gksaxs 12,000 #- $ 7,800 #- $ 5,200 #- = 25,000 #-
2015-16 2015-16
Lo;a djsa (c) lk>snkjksa ds iwth [kkrksa esa lh/s lek;ksftr
dfork ,oa yfyr 2% 1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA nksuksa eksgu dks vius lkFk ykHk lk>snkjksa osQ iwth [kkrksa esa izR;{k lek;kstu gsrq lk>snkjksa osQ iwth [kkrksa esa =kqfV osQ fuoy izHkko Kkr djus
2,500 #- dh U;wure xkjaVh osQ lkFk O;olk; esa lk>snkj cukus dks lger gks x,A lkFk gh r; fd;k osQ fy, loZizFke ,d fooj.k rS;kj fd;k tkrk gS ftlosQ ek;e ls lek;kstu izfof"V;k vfHkysf[kr dh
fd ;fn xkjaVh esa deh gqbZ rks os ykHk foHkktu vuqikr esa bls ogu djsaxsA dfork ,oa yfyr osQ chp tkrh gSaA
ykHk ugha cnykA o"kZ 2006& 07 osQ fy, iQeZ dk vftZr ykHk 76,000 #- FkkA lk>snkjksa osQ chp ykHk
dk forj.k n'kkZ,A
iwth ij C;kt NksM+us (foyksiu) osQ fy, fd, tkus okys lek;kstu dks n'kkZrk [kkrk fooj.k
2-7 iwoZ lek;kstu fooj.k jeht tghj
(#-) (#-)
dbZ ckj vafre ys[ks rS;kj djus osQ ckn, ysu&nsu osQ vfHkys[ku esa pwd ;k =kqfV;k ;k la{ksi esa ys[kk fooj.k
dh rS;kjh esa xyfr;k n`f"Vxr gksrh gSa ,oa Hkkxhnkjksa esa ykHk foHkkftr fd;k tk pqdk gksrk gSA ;g pwd, (i) og jkf'k ftls iwth ij C;kt osQ 3,000 6,000
iwth ij C;kt, vkgj.kksa ij C;kt, lk>snkjksa osQ .k ij C;kt ;k lk>snkj osQ osru ;k deh'ku vFkok lhek :i esa tek fd;k tkuk pkfg,A
ls ckgj osQ [kpks ls lacafkr gks ldrh gSaA blosQ lkFk gks ldrk gS fd lk>snkjh foys[k esa ;k ys[kkadu
O;oLFkk esa cnyko osQ izko/ku dh ckrsa gks ldrh gSaA bu lHkh izdkj osQ pwd ;k =kqfV osQ izHkko dks lq/ (ii) og jkf'k tks okLrfod :i ls 4,500 4,500
ykHk osQ Hkkx osQ :i esa tek dh xbZA
kjus osQ fy, lek;kstu dh vko';drk gksrh gSA ;gk ij iqjkus [kkrk ys[kksa dks cnyus dh vis{kk vko';d (9,000 #- cjkcj foHkkftr)
lek;kstuksa dks ykHk ,oa gkfu lek;kstu [kkrsa@;k fiQj lh/s lacafkr lk>snkj osQ iwth [kkrs osQ }kjk fd;k
tk ldrk gSA bls fuEufyf[kr mnkgj.k dh enn ls of.kZr fd;k x;k gSA (i) vkSj (ii) osQ chp foHksn tek 1,500 tek 1,500
jeht ,oa tghj cjkcj osQ lk>snkj gSaA 01 vizy S ] 2013 dks mudh iwth e'k% 50,000 #- rFkk (fuoy izHkko) (vkfkD;) (deh)
1,00,000 #- gSA fok o"kZ osQ lekiu esa 31 ekpZ] 2014 dks ys[kk [kkrk rS;kj djus osQ mijkar ;g ik;k
x;k fd lk>snkjh foys[k esa of.kZr 6% izfro"kZ C;kt dh nj dks, ykHk foHkkftr djus ls igys, iwth [kkrksa
esa ugha tek fd;k x;k gSA mi;qZDr fLFkfr dks bl izdkj ls ljyhr fd;k tk ldrk gSA lk>snkjksa osQ [kkrksa bl ls rkRi;Z ;g gS fd jeht osQ [kkrs esa 1,500 #- vfrfjDr tek gq, tcfd tghj osQ [kkrs esa
esa ifjdyu ls izkIr iwt h [kkrs osQ C;kt dks tek ugha fd;k x;k gS tks fd jeht osQ fy, 3,000 #- (6 1,500 #- de tek gq,A bl pwd dks lq/kjus osQ e esa jeht dh iwth ls 1,500 #- uke fd;k tkuk
100 50,000 #-) rFkk tghj osQ fy, 6,000 #- (6 100 1,00,000 #-) = oqQy jkf'k 9,000 rFkk 1,500 #- tghj osQ [kkrs esa
tek fd;k tkuk pkfg,A bl lek;kstu osQ fy, jkst+ukepk izfof"V
#- gksrh gSA ;fn iwth ij C;kt fn;k gksrk rks iQeZ osQ ykHk esa 9,000 #- de gks tkrsA bl fV osQ dkj.k] fuEukuqlkj gksxh%
ykHk ,oa gkfu [kkrs osQ vuqlkj ykHk dh laiw.kZ jkf'k (9,000 #- osQ lek;kstu osQ fcuk) dks lk>snkjksa (#-) (#-)
osQ ykHk foHkktu vuqikr ij foHkkftr fd;k tk,xkA bl =kqfV dk la'kks/u fdl izfof"V }kjk fd;k tk,xkA jeht dk iwth [kkrk uke 1,500
(v) ykHk o gkfu lek;kstu [kkrs osQ ek;e ls tghj osQ iwth [kkrs ls 1,500
(#-) (#-) (iwth ij C;kt lek;kstu osQ fy,)
(i) ykHk ,oa gkfu lek;kstu [kkrk uke 9,000
jeht osQ iwth [kkrs ls 3,000 mnkgj.k 12
tghj osQ iwth [kkrs ls 6,000 uqljr, lksuw rFkk fges'k ,d iQeZ esa 5% 3% 2 osQ vuqikr ls YkkHk o gkfu osQ foHkktu ij lk>snkj gSaA
(iwth ij C;kt) lk>snkjh foys[k esa izkokku gS fd vkgj.kksa ij 10% izfro"kZ dh nj ls C;kt izHkkfjr fd;k tk,A fnlacj
(ii) jeht dk iwth [kkrk uke 4,500
2004 esa o"kZ dh lekfIr ij uqljr, lksuw rFkk fges'k osQ vkgj.k e'k% 20,000 #-, 15,000 #- rFkk
tghj dk iwth [kkrk uke 4,500
10,000 #- FksA vafre ys[kk rS;kj djus osQ ckn ;g ik;k x;k fd vkgj.kksa ij C;kt osQ ckjs esa ;ku ugha
ykHk ,oa gkfu lek;kstu [kkrs ls 9,000
(lek;kstu ij gkfu) fn;k x;kA vko';d lek;kstu jkst+ukepk izfof"V cuk,A
2015-16 2015-16
gy 2- 8 vafre ys[ks
vkgj.kksa ij C;kt osQ fy, lek;kstu fd, tkus okyk ys[kk fooj.k izn'kZu
,d lk>snkjh iQeZ osQ vafre ys[ks Bhd mlh izdkj ls rS;kj fd, tkrs gSa tSls fd ,dy LokfeRo dh
fooj.k uqljr lksuw fges'k oqQy
(#-) (#-) (#-) (#-) iQeks esa fd, tkrs gSaA ysfdu blesa lk>snkjksa osQ chp ykHk forj.k osQ fy, varj gksrk gSA O;kikj rFkk ykHk
og jkf'k ftls vkgj.kksa ij 2,000 1,500 1,000 4,500
,oa gkfu [kkrk rS;kj djus osQ ckn, fuoy ykHk ;k gkfu dks ,d vU; [kkrs esa gLrkarfjr dj fn;k tkrk
C;kt osQ :i esa uke gS] ftls ykHk ,oa gkfu lek;kstu [kkrk dgrs gSa] ftlosQ lanHkZ esa dkiQh yach ppkZ bl v;k; esa gks pqdh
fd;k tkuk pkfg, Fkk gSA tSlk fd vki tkurs gSa iwth ij C;kt, vkgj.kksa ij C;kt , lk>snkjksa dk osru] lk>snkjksa osQ ykHk o gkfu
og jkf'k ftls ykHk osQ 2,250 1,350 900 4,500
dk Hkkx rFkk lk>snkjksa osQ .k ij C;kt vkfn ls lacafkr lHkh lek;kstuksa dks ykHk ,oa gkfu fofu;ksx
Hkkx osQ :i esa tek fd;k [kkrs osQ ek;e ls fd;k tkrk gSA ,slk O;olk; dks dk;kZRedrk osQ ifj.kkeksa rFkk ykHk osQ fofu;kstu
tkuk pkfg, Fkk osQ chp varj dks Li"V djus osQ e essa fd;k tkrk gSA iwth [kkrksa rFkk ykHk ,oa gkfu fofu;ksx [kkrksa
visf{kr lek;kstu tek 250 tek 150 tek 100 dh rS;kfj;ksa dks uhps fn, x, mnkgj.k osQ ek;e ls Li"Vho`Qr fd;k x;k gSA
(deh) (vkfkD;) (vkfkD;)
mnkgj.k 13
vkgj.kksa ij C;kt osQ lek;kstu osQ fy, jkst+ukepk izfof"V fuEu gksxh%
(#-) (#-) dfiy ,oa fouhr ,d iQeZ esa 3% 2 osQ vuqikr esas ykHk gkfu foHkktu osQ lk>snkj FksA o"kZ osQ var esa
lksuw dk iwth [kkrk uke 150
31 ekpZ] 2014 dks muosQ [kkrksa ls fuEu 'ks"k lkj :i esa fudy dj vk, gS%a
fges'k dk iwth [kkrk uke 100
uqljr osQ iwth [kkrs ls 250 fooj.k uke jkf'k tek jkf'k
(vkgj.kksa ij C;kt osQ foyksiu osQ fy, lek;kstu) (#-) (#-)
Lo;a djsa iwt
h%
1- xqIrk ,oa ljhu ,d iQeZ esas 3% 2 osQ vuqikr esa ykHk osQ lgHkktu ij lk>snkj gSaA mudh fLFkj iwth% dfiy & 60,000
xqIrk 2,00,000 #- rFkk ljhu 3,00,000 #- gSA o"kZ osQ fy, ys[kk rS;kj djus osQ i'pkr ;g ckr fouhr & 50,000
lkeus vkbZ fd lk>snkjh foys[k es,a iwt h ij 10% okf"kZd dh nj ls C;kt nsus dk izkokku gS] ftls pkyw [kkrk (01 vizy S , 2013 dks) & &
ykHk osQ cVokjsa ls igys lk>snkjksa osQ iwt
h [kkrs esa tek ugha fd;k x;kA =kqfV osQ la'kks/u gsrq lek;kstu dfiy & 2,800
izfof"V dks vfHkysf[kr djssaA fouhr 1,600
2- ".kk, lanhi rFkk djhe 3 % 2%1 osQ vuqikr esa ykHk dh Hkkxhnkjh osQ vkkkj ij lk>snkj gSaA mudh vkgj.k %
fLFkj iwth gS % ".kk 1,20,000 #-] lanhi 90,000 #- rFkk djhe 60,000 #-A o"kZ 2014& 15 dfiy 12,000 &
osQ fy, C;kt dks 6% okf"kZd osQ vuqlkj tek fd;k x;k, tcfd 5% okf"kZd dh nj ls gksuk pkfg, fouhr 8,000 &
FkkA lek;kstu izfof"V dk vfHkys[ku djsaA 1 -4- 2013 dks LVkWd 11,000 &
3- yhyk, ehjk rFkk usgk ,d iQeZ esa lk>snkj gSa vkSj mUgksaus 31 ekpZ] 2014 osQ o"kZ dh lekfIr ij
; ,oa fo; 54,000 80,000
9% izfr o"kZ dh nj ls rhuksa o"kZ osQ fy, C;kt NksM+ fn;kA mudh fLFkj iwth ftl ij C;kt nsuk okilh 2,000 1,500
vuqer Fkk og iwjh vofk osQ nkSjku bl izdkj Fkk% yhyk 80,000 #-] ehjk 60,000 #- vkSj usgk et+nwjh 2,500 &
1,00,000 #- A fiNys rhu o"kks rd mudk ykHk Hkkxhnkjh dk vuqikr fuEukuqlkj Fkk %
osru 4,000 &
o"kZ yhyk ehjk usgk NikbZ ,oa ys[ku lkexzh 500 &
2013&14 2 2 2
izkI; foi=k 12,000 &
2012&13 4 5 1
ns; foi=k & 2,000
2011&12 1 2 2
nsunkj ,oa ysunkj 36,000 8,000
cV~Vk 1,200 1,500
lek;kstu izfof"V dk vfHkys[ku djsaA
2015-16 2015-16
fdjk;k&HkkM+k 800 & YkkHk ldy (vk@yk) 38,000

v'kks; (Mwcr) .k 1,400 & osru 4,000 izkIr cVVk 1,500
chek 400 & tksM+k% cdk;k 1,000 5,000
Mkd ,oa rkj 300 & fizafVax ,oa ys[ku lkexzh 500
lsYleSu deh'ku 34,000 & fdjk;k ,oa HkkM+k 800
Hkwfe ,oa Hkou 24,000 & chek 400
IykaV ,oa e'khu (;a=k ,oa la;a=k) 20,500 & cVVk 1,200
i+QuhZpj 13,500 & cdk;k O;; 400
vf/fod"kZ & 2,000 Mkd ,oa rkj [kpZ 300
O;kikj O;; 400 & lafnX/ .k 1,400
gLrLFk jksdM+ 500 & tksM+k% izkokku 1,800 3,200
cSadLFk jksdM+ 1,500 & lsYleSu deh'ku 3,400
vkx ls {kfr (8,000#- 7,000#-) 1,000
2,09,400 2,09,400
ewY; kl
Hkwfe ,oa Hkou 1,200
fuEufyf[kr ckrksa dks ;ku esa j[krs gq, 31 ekpZ, 2014 dks iQeZ dk vafre ys[kk [kkrk rS;kj djsa% i+QuhZpj 1,350
(v) 31 ekpZ] 2014 dks LVkWd 18,000 #- Fkk_ la;a=k ,oa ;a=k 3,000 5,550
(c) lafnX/ .kksa osQ fy, nsunkjksa ij 5% dk izko/ku cuk,_ fuoy ykHk gLrkarj.k 17,750
ykHk ,oa gkfu fofu;ksx
(l) cdk;k osru 1,000 #- Fks_ 39,500 39,500
(n) 10 fnlacj] 2013 dks 8,000 #- dher dk lkeku vkx esa ty x;kA chek daiuh nkos osQ iw.kZ
osQ fy, fuiVku 7,000 #- nsus dks lger gS_
(;) iwth ij 6% izfro"kZ dh nj ls C;kt vuqer gSA blosQ lkFk gh vkgj.kksa ij Hkh 6% izfro"kZ dh ykHk ,oa gkfu fofu;ksx [kkrk
nj ls C;kt izHkkfjr gSa_ uke tek
(iQ) dfiy dks izfro"kZ 1,200 #- dk osru ikus dk gd gS_ fooj.k jkf'k fooj.k jkf'k
(t) Hkwfe ,oa Hkou osQ fy, 5% rFkk i+QuhZpj osQ fy, 10% rFkk la;a=k ,oa ;a=k gsrq 15% dks (#-) (#-)
cV~Vs&[kkrs esa MkysaA iwth ij C;kt% ykHk ,oa gkfu 17,750
gy dfiy 3,600 vkgj.kksa ij C;kt%
fok o"kZ osQ var 31 ekpZ] 2014 osQ fy, O;kikj vkSj ykHk ,oa gkfu [kkrk fouhr 3,000 6,600 (6 ekg gsrq)
uke tek dfiy dk osru 1,200 dfiy 360
fooj.k jkf'k fooj.k jkf'k fuoy ykHk(iwth [kkrs esa fouhr 240 600
(#-) (#-) gLrkarj.k)%
izkjafHkd LVkWd 11,000 fo; 80,000
dfiy 6,330
; 54,000 ?kVk;k% fo; okilh (2,000) 78,000
?kVk;k% fjVuZl (1,500) 52,500 vafre LVkWd 18,000
fouhr 4,220 10,550
etnwjh 2,500 vkx ls u"V eky dh ykxr 8,000 18,350 18,350

oqQy ykHk vk@ys 38,000
1,04,000 1,04,000
2015-16 2015-16
lk>snkjksa dk pkyw [kkrk lkjka'k

uke tek
frfFk fooj.k jks-i`- dfiy fouhr frfFk fooj.k jks-i`- dfiy fouhr 1. lk>snkjh ,oa mldh vfuok;Z fof'k"Vrkvksa dh ifjHkk"kk % lk>snkjh dks bl izdkj ls ifjHkkf"kr fd;k x;k gS&
(#-) la- (#-) (#-) (#-) la- (#-) (#-) ^Ô;fDr;ksa osQ chp laca k, tks ,d O;olk; osQ ykHkksa dh fgLlsnkjh osQ fy, lger gksrs gS,a ftls lHkh O;fDr;ksa
}kjk ;k fdlh ,d O;fDr }kjk lapkfyr fd;k tkrk gSA** lk>snkjh dh vfuok;Z fof'k"Vrk, ;s gSa (i) ,d
vkgj.k 12,000 8,000 'ks"k vk@ys 2,800 1,600
vkgj.kksa ij C;kt 360 240 iwth ij C;kt 3,600 3,000
lk>snkjh dks LFkkfir djus esa de&ls&de nks O;fDr vo'; gksus pkfg,_ (ii) ;g ,d lgefr@le>kSrs }kjk
'ks"k vk@yk 1,570 580 osru 1,200 & rS;kj gksrh gS_ (iii) ;g le>kSrk oqQN dkuwuh dkjZokfg;ksa dks ogu djus okyk gksuk pkfg,_ (iv) ykHk ,oa
ykHk dk fgLlk 6,330 4,220 gkfu foHkktu_ rFkk (v) lk>snkjksa osQ chp ikjLifjd vfHkdj.k dk lacakA
13,930 8,820 13,930 8,820 2. lk>snkjh foys[k ls rkRi;Z ,oa fo"k; oLrq % ,d ,slk vfHkys[k ftlesa lk>snkjksa osQ chp lgefr osQ lkFk 'krs
'ks"k tek 1,570 580 vkfn lekfgr gksrh gSa, lk>snkjh foys[k dgykrk gSA blosQ varxZr lk>snkjksa osQ chp lacakksa dks izHkkfor djus
okys lHkh igyw 'kkfey gksrs gSa ftlesas O;olk; osQ ms';] izR;sd lk>snkj }kjk iwth dk lg;ksx, lk>snkjksa }kjk
fd;k tkus okyk ykHk o gkfu foHkktu vuqikr, iwth ij C;kt gsrq lk>snkjksa osQ vf/dkj , .k ,oa vkgj.kksa
nsunkfj;k jkf'k ifjlaifk;k jkf'k ij dke vkfn osQ lkFk&lkFk lk>snkj osQ izo's k, vodk'k xzg.k, e`R;q rFkk iQeZ osQ fo?kVu vkfn osQ fu;e vkfn
(#-) (#-) lfEefyr gksrs gSaA
cSda vf/fod"kZ 2,000 Hkwfe ,oa Hkou 24,000
ns; foi=k 2,000 ?kVk;k % ewY; kl (1,200) 22,800 3. ys[kkadu ij ykxw gksus okys lk>snkjh vfkfu;e 1932 osQ izkokku% ;fn ,d lk>snkjh foys[k oqQN fo'ks"k ckrksa
ysunkj 8,000 l;a=k ,oa ;a=k 20,000 osQ ckjs esa ewd gksrk gS rks Hkkjrh; lk>snkjh vfkfu;e 1932 osQ mi;qDr izkokku ykxw gksrs gSaA lk>snkjh
cdk;k osru 1,000 ?kVk;k % ewY; kl (3,000) 17,000 vfkfu;e osQ vuqlkj, lk>snkjksa esa ykHk dh Hkkxhnkjh ,d leku gksrh gS, dksbZ Hkh lk>snkj ikfjJfed osQ fy,
iwth % i+QuhZpj 13,500 vfkr ugha gksrk, iwt h ij dksbZ C;kt vuqer ugha gksrk vkSj vkgj.kksa ij C;kt izHkkfjr ugha gksrk gSA gkykfd_
dfiy 60,000 ?kVk;k % ewY; kl (1,350) 12,150 ;fn dksbZ lk>snkj iQeZ dks .k nsrk gS rks og O;fDr 6% izfr o"kZ C;kt nj ls C;kt ikus dk gdnkj gksrk
fouhr 50,000 1,10,000 LVkWd 18,000 gSA
pkyw [kkrk nsunkj 36,000
dfiy 1,570 ?kVk;k % (1,800) 34,200
4. fLFkj ,oa vfLFkj iwth fofk osQ varxZr iwth [kkrksa dh rS;kjh djuk% iQeZ dh iqLrdksa esa lHkh lk>snkjksa ls tqM+s
fouhr 580 2,150 lafnX/ .kksa osQ fy, izko/ku gq, ysu&nsu dks muosQ iwth [kkrksas esas vfHkysf[kr fd;k tkrk gSA iwth [kkrksa dks vuqjf{kr djus osQ fd, nks
chek daiuh 7,000 fofk;k gksrh gSa tks fd ;s gSa% (i) vfLFkj iwth fofk_ (ii) fLFkj iwth fofkA vfLFkj iwth fofk osQ varxZr ,d
izkI; foi=k 12,000 lk>snkj ls lacfa kr lHkh ysu&nsu lh/s mlosQ iwt h [kkrksa esa vfHkysf[kr fd, tkrs gSAa fLFkj iwt
h fof/ osQ varxZr
cSadLFk jksdM+ 1,500 iwth dh jkf'k lnSo fLFkj gh jgrh gSA bl fof/ osQ varxZr, iwth ij C;kt, vkgj.kksa ij C;kt, vkgj.kksa, osru,
gLrLFk jksdM+ 500 deh'ku, ykHk ;k gkfu dk Hkkx ,d vyx [kkrs esa vfHkysf[kr fd;k tkrk gS] ftls ^lk>snkj dk pkyw [kkrk*
1,25,150 1,25,150 dgk tkrk gSA
5. ykHk ,oa gkfu dk forj.k% lk>snkjksa osQ chp ykHk o gkfu dk forj.k ykHk ,oa gkfu fofu;ksx [kkrs osQ ek;e
bl v;k; esa izLrqr 'kCnkoyh ls n'kkZ;k tkrk gS] tks fd osQoy ykHk ,oa gkfu [kkrs dk foLrkj ek=k gksrk gSA blosQ varxZr C;kt osQ lkFk
l lk>snkjh l iwth ij C;kt iwth rFkk lk>snkjksa osQ fy, vuqer osru ,oa deh'ku dks uke fd;k tkrk gS vkSj fuoy ykHk ,oa gkfu rFkk
l lk>snkjh iQeZ l vkgj.kksa ij C;kt vkgj.kksa ij C;kt dks tek fd;k tkrk gSA lk>snkjksa osQ chp ykHk ,oa gkfu osQ 'ks"k dks ykHk foHkktu vuqikr
l lk>snkjh foys[k l vkSlr vofk esa forfjr fd;k tkrk gS vkSj muls lacafkr iwth [kkrksa esa gLrkarfjr dj fn;k tkrk gSA
l fLFkj iwth [kkrk l ,d lk>snkj dks ykHk dh xkjaVh
l vfLFkj iwth [kkrk l ykHk ,oa gkfu fofu;ksx [kkrk 6. ,d lk>snkj dh U;wure ykHk xkjaVh dk fuiVkjk% dHkh&dHkh ,d lk>snkj dks ykHk osQ Hkkx osQ :i esa ,d
l ykHk o gkfu lek;kstu [kkrk l lk>snkjksa dk pkyw [kkrk U;wure jkf'k dh xkjaVh nh tkrh gSA ;fn fdlh o"kZ, ykHk forj.k vuqikr osQ vuqlkj ifjdyu osQ ckn mlosQ
2015-16 2015-16
Hkkx dk ykHk xkjaVhr jkf'k ls de gksrk gS rks ;g dHkh xkjaVh izkIr lk>snkj osQ Hkkx esa lgefr osQ vuqikr nh?kZ mkj iz'u
esa Hkqxrku fd;k tkrk gSA gkykfd ;g jkf'k fdlh Hkh lk>snkj ls dkVdj nh tkrh gS tks bl xkjaVh osQ fy, 1. lk>snkjh D;k gS, bldh izeq[k fof'k"Vrkvksa dh O;k[;k djsaA
jkt+h gqvk FkkA tks vosQys ;k lk>snkjksa osQ lkFk feydj nh xbZ gks ldrh gSA
2. Hkkjrh; lk>snkjh vf/fu;e 1932 osQ mu izeq[k izko/kuksa dh O;k[;k djsa tks lk>snkjh foys[k esa vuqifLFkfr
7. iwoZ lek;kstuksa dk fuiVkjk% ;fn vafre ys[kk [kkrs rS;kj fd, tk pqosQ gSa vkSj blosQ ckn dksbZ =kqfV ;ku esa gksus dh fn'kk esa ykxw gksrs gSaA
vkrh gS tSls fd iwth ij C;kt, vkgj.kksa ij C;kt] lk>snkjksa dk osru, deh'ku bR;kfn ls lacafkr gS rks 3. O;k[;k djsa fd ,d lk>snkjh le>kSrs dk fyf[kr esa gksuk D;ksa mke ekuk tkrk gSA
vko';d lek;kstuksa dks lk>snkj osQ iwt
h [kkrksa esas ykHk ,oa gkfu lek;kstu [kkrs osQ ek;e ls fd;k tk ldrk
gS tks fd bl =kqfV dk la'kks/u gSA 4. o.kZu djsa fd fofHkUu fLFkfr;ksa esa fd, x, vkgj.kksa ij C;kt oSQls ifjdfyr fd;k tkrk gSA
5. vki orZeku lk>snkj osQ lkFk ykHk foHkktu vuqikr dks oSQls cnysaxs\ vius mkj dh O;k[;k osQ fy, dfYir
8. ,d lk>snkjh iQeZ osQ vafre [kkrs rS;kj djuk % ;gk ij ,d LokfeRo okyh iQeksaZ rFkk lk>snkjh iQeksZa osQ chp vadksa dks viuk,A
cgqr vf/d varj ugha gksrk gS] flok; blosQ fd lk>snkjh iQeZ esa ,d vfrfjDr [kkrk gksrk gS ftls ykHk
o gkfu fofu;ksx [kkrk dgrs gSaA ;g lk>snkjksa osQ chp ykHk o gkfu foHkktu dks iznf'kZr djrk gSA
la[;kRed iz'u
vH;kl osQ fy, iz'u fLFkj vkSj vfLFkj iwth [kkrs
y/q mkj iz'u 1. f=kikBh ,oa pkSgku ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk o gkfu foHkktu osQ lk>snkj gSa vkSj mudh iwth
01 tuojh] 2005 dks e'k%] 60,000 #- ,oa 40,000 #- gSA o"kZ osQ nkSjku os 30,000 #- dk ykHk dekrs
1. lk>snkjh foys[k D;k gS\ ifjHkk"kk nhft,A gSaA lk>snkjh foys[k osQ vuqlkj nksuksa lk>snkj osru osQ :i esa izfr ekg 1,000 #- osru osQ vf/dkjh gS rFkk
2. ,d lk>snkjh le>kSrk fyf[kr esa D;ksa gksuk pkfg,A iwth ij 5% dh nj ls C;kt osQ fy, lger gSaA fu;fer vof/ dk ikyu u djrs gq, f=kikBh us 12,000 #-
3. mu enksa dh lwph cuk, tks fd ,d lk>snkj osQ [kkrksa easa uke ;k tek esa Mkyh tkrh gS% o pkSgku us 8,000 #- vkgfjr fd, gSaA iwth fLFkj gS bl vk/kj ij lk>snkj dk [kkrk rS;kj djsaA
(i) tc iwth fLFkj gksA (mkj% f=kikBh dk pkyw [kkrk 'ks"k 20,400 #- rFkk pkSgku dk pkyw [kkrk 'ks"k 17,600 #- gS)
(ii) tc iwth vfLFkj gksA 2. vuqHkk ,oa dkty ,d iQeZ esa 2 %1 osQ vuqikr osQ ykHk o gkfu foHkktu osQ lk>snkj gSa] mudh iwth e'k%
4. ykHk o gkfu lek;kstu [kkrk D;ksa rS;kj fd;k tkrk gS\ o.kZu djsaA 90,000 #- rFkk 60,000 #- gSA o"kZ osQ nkSjku ykHk 45,000 #- gSA lk>snkjh foys[k osQ vuqlkj nksuksa lk>snkj
5. dksbZ nks ifjfLFkfr;k crk, ftuesa lk>snkjksa dh fLFkj iwth ifjofrZr gks ldrh gSA osru osQ fy, vuqer gS ftlesa vuqHkk 700 #- izfr ekg rFkk dkty dks 500 #- izkIr gksrs gSAa o"kZ dh lekfIr
6. izR;sd frekgh osQ igys fnu ;fn ,d fLFkj jkf'k dk vkgj.k gksrk gS] ftlosQ fy, vkgj.kksa ij C;kt osQ ij vkgj.k vuqHkk 8,500 #- rFkk dkty 6,500 #- FksA vkgj.kksa ij 5% dh nj ls C;kt izHkkfjr gksrk gSA
ifjdyu gsrq D;k vofk ekuh tk,xh\ lk>snkj dk iwth [kkrk rS;kj djsa vkSj eku dj pysa dh iwth vfLFkj gSA
7. lk>snkjh foys[k esas Li"V u gksus dh fLFkfr es,a fuEufyf[kr ls lacaf/r fu;eksa dh O;k[;k djsa % (mkj% vuqHkk dk iwth [kkrk 'ks"k 1,23,975 #- rFkk dkty dk iwth [kkrk 'ks"k 77,175 #-)
(i) ykHk ;k gkfu foHkktu ykHkksa dk forj.k
(ii) lk>snkjksa dh iwth ij C;kt 3. g"kZn ,oa /heku 01 vizSy] 2006 ls lk>snkj gSaA buosQ chp dksbZ lk>snkjh le>kSrk gLrk{kfjr ugha fd;k gSA
(iii) lk>snkjksa osQ vkgj.kksa ij C;kt nksuksa us e'k% 4,00,000 #- rFkk 1,00,000 #- iwt h osQ :i esa yxk, gSAa blosQ lkFk gh g"kZn us 01 vDrwcj]
(iv) lk>snkjksa osQ .kksa ij C;kt 2006 dks, 1]00]000 #- vfxze jkf'k yxkbZ gSA vLoLFk gksus osQ dkj.k g"kZn 01 vxLr ls 30 flracj] 2014
(v) ,d lk>snkj dk osru rd O;olk; esa Hkkx ugha ys ldkA o"kZ osQ var esa 31 ekpZ] 2015 esa iQeZ dks 1,80,000 #- dk ykHk izkIr gqvkA
ysfdu fuEu ckrksa osQ fy, g"kZn ,oa /heku osQ chp fookn iSnk gks x;kA
g"kZn dk nkok gS%
(i) mls viuh iwth ,oa fn, x, .k ij 10% izfr o"kZ dh nj ls C;kt feyuk pkfg, A
(ii) ykHk dks iwth osQ vuqikr esas forfjr fd;k tkuk pkfg,A
2015-16 2015-16
/heku dk nkok gS% (vi) euh"k ,oa fxjh'k dh fLFkj iwt

h e'k% 1,00,000 #- rFkk 80,000 #- gSAa mudh okf"kZd vkgfjr jkf'k
(i) ykHk dk forj.k ,d leku gksuk pkfg,_ e'k% 16,000 #- ,oa 14,000 #- gSA 31 ekpZ] 2014 dks o"kZ dh lekfIr ij ykHk dh jkf'k
(ii) g"kZn dh vuqifLFkfr esa O;olk; vosQys pykus osQ fy, ml vofk dk ikfjJfed 2,000 #- izfrekg 40,000 #- gSA
dh nj ls feyuk pkfg,_ iQeZ osQ fy, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
(iii) iwth ,oa .k ij 6% izfro"kZ dh nj C;kt vuqer fd;k tkuk pkfg,A (mkj % euh"k ,oa fxjh'k osQ iwth [kkrksa esa 10,290 #- gLrkarfjr fd, x,)
vki ls ;g vis{kk dh tkrh gS fd g"kZn ,oa /heku osQ chp fookn gy djsaA blosQ lkFk gh ykHk ,oa gkfu 8. jke, jktw ,oa tkWtZ ,d iQeZ esa 5% 3% 2 osQ vuqikr essa YkkHk foHkktu ij lk>snkj gSAa lk>snkjh foys[k osQ vuqlkj
fofu;ksx [kkrk rS;kj djsaA tkWtZ dks izfro"kZ 10,000 #- ykHk osQ Hkkx osQ :i esa izkIr gksxa As o"kZ 1989 esa fuoy ykHk dh jkf'k 40,000
(mkj % ykHk esa g"kZn dk Hkkx 88,500 #- ykHk esa /heku dk Hkkx 88,500 #-) #- gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
4. 01 vizSy] 2014 dks vkfr ,oa fcanq oL=k fuekZ.k osQ O;olk; esas lk>snkjh djrh gSa ijarq dksbZ Hkh fyf[kr
(mkj % jke dh iwth esa 18,750 #-, jktw dh iwth esa 11,250 #- rFkk tkWtZ dh iwth esa 10,000 #- ykHk
le>kSrk ugha gSA mUgksaus e'k 5,00,000 #- rFkk 3,00,000 #- dh iwth yxkbZ vkSj 01 vDrwcj] 2014 gLrkarfjr fd;k x;k)
dks iQeZ esa 20,000 #- .k osQ :i esas fn,, ftl ij C;kt osQ fy, dksbZ fyf[kr le>kSrk ugha gqvkA 31
ekpZ] 2015 dks o"kZ dh lekfIr ij iQeZ dk ykHk 43,000 #- gqvkA nksuksa lk>snkj ykHk osQ cVokjsa osQ vkkkj 9. veu, cchrk ,oa lqjs'k ,d iQeZ esa lk>snkj gSa] budk ykHk foHkktu vuqikr 2 %1 %1 gSA gkykfd lqjs'k dks
ij C;kt osQ loky ij lger ugha gks losaQ vki ls vis{kk dh tkrh gS fd vki nksuksa osQ chp ykHk osQ cVokjsa izfro"kZ ykHk osQ Hkkx osQ :i essa U;wure 10,000 #- dh xkjaVh nh gqbZ gSA ;fn ykHk esas dksbZ deh vkrh gS
dk lek/ku fudkysa rFkk vius lek/ku osQ i{k osQ fy, mfpr roZQ izLrqqr djsaA rks og [kkrk cchrk }kjk iwjk fd;k tk,xkA 31 fnlacj] 2014 rFkk 2015 dks e'k% 40,000 #- rFkk
(mkj % ykHk dh Hkkxhnkjh leku gSA vkfr o fcanq 21,200 #- ikrh gSa) 50,000 #- dk YkkHk izkIr gqvkA nks o"kZ dk ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
(mkj % o"kZ 2014 osQ fy, veu dh iwth esa 16,000 #- rFkk cchrk dh iwth esa 14,000 #- rFkk lqjs'k
5. jk[kh vkSj f'k[kk e'k% 2,00,000 #- rFkk 3,00,000 #- dh iwt h yxkdj lk>snkj curh gSAa o"kZ dh lekfIr dh iwth esa 10,000 #- ykHk dks rFkk o"kZ 2014 esa veu dh iwth esa 24,000 #-] cchrk dh iwth esa
2006&07 ij YkkHk 23,200 #- gksrk gSA muosQ lk>snkjh le>kSrs osQ vuqlkj muosQ ykHk dk cVokjk iwth osQ
24,000 #- rFkk lqjs'k dh iwth esa 12,000 #- uke osQ gLrkarfjr fd, x,)
vuqikr esa djsa ijarq blls igys f'k[kk dks 5,000 #- izfrekg dk osru rFkk lk>snkj dh iwt h ij 10% okf"kZd
dh nj ls C;kt nsAa o"kZ osQ nkSjku jk[kh us 7,000 #- rFkk f'k[kk us 10,000 #- vkgfjr fd, gSAa vki ls vis{kk 10. flEeh ,oa lksuw ,d iQEkZ esa lk>snkj gSa tks ykHk ,oa gkfu dk foHkktu 3 %1 osQ vuqikr esa djrs gSaA 31 ekpZ]
dh tkrh gS fd vki ykHk ,oa gkfu fofu;ksx [kkrk rFkk lk>snkjksa dk iwth [kkrk rS;kj djsaA 2014 dks o"kZ dh lekfIr ij fuoy ykHk 50,000 #- gSA
(mkj % jk[kh dh iwth 34,720 #- rFkk f'k[kk 52,000 #- gsrq gkfu gLrkarfjr) fuEufyf[kr lwpukvksa dks ;ku esa j[krs gq, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsa%
6. yksosQ'k ,oa vkt+kn 3% 2 osQ vuqikr ls ykHk osQ vkkkj ij lk>snkjh djrs gSa ftlesas mUgksaus e'k% (i) 01 vizSy] 2013 dks lk>snkjksa dh iwth_
50,000 #- rFkk 30,000 #- yxk, gSAa iwt h ij 6% dh okf"kZd nj ls C;kt izHkkfjr djuk r; gS rFkk vkt+kn flEeh 30,000 #-; lksuw 60,000 #-_
dks osru osQ :i esa 25,000 #- izfro"kZ ns; vuqer gSA o"kZ 2013 osQ nkSjku vkt+kn dk osru fudkyus osQ (ii) 01 vizSy] 2013 dks pkyw [kkrs dk 'ks"k_
ckn ykHk dh jkf'k 12,550 #- curh gSA blesa ykHk dh jkf'k dk 5% Hkkx deh'ku osQ :i esa eSustj dks flEeh 30,000 #- (tek)_ lksuw 1,50,000 #- (tek)_
ns; gSA ykHk osQ foHkktu dks n'kkZus okyk [kkrk rFkk lk>snkjksa dk iwth [kkrk rS;kj djsaA (iii) o"kZ osQ nkSjku lk>snkjksa dh vkgj.k jkf'k_
(mkj % yksosQ'k dh iwth 4,170 #- rFkk vkt+kn dh iwth 2,780 #- ykHk gLrkarfjr) flEeh 20,000 #-_ lksuw 15,000 #-_
(iv) iwth ij vuqer C;kt nj 5% izfro"kZ_
7. euh"k ,oa fxjh'k osQ lk>snkjh le>kSrs esa ;g izkokku gS fd % (v) vkgj.kksa ij izHkkfjr C;kt nj 6% izfro"kZ_ ,d vkSlr osQ vuqlkj 6 ekg dh vofk_
(i) ykHk dk foHkktu cjkcj gksxk_
(vi) lk>snkjksa dk osru % flEeh 12,000 #- rFkk lksuw 9,000 #- A blosQ lkFk gh lk>snkjksa dk pkyw [kkrk n'kkZ,A
(ii) euh"k dks izfrekg 400 #- dk osru vuqer gksxk_
(mkj % flEeh dh iwth esa 92,587 #- rFkk lksuw dh iwth esa 30,863 #- ykHk gLrkarfjr fd;k x;kA)
(iii) fxjh'k, tks fd fch foHkkx dk izcak djrk gS mls egs'k osQ osru dks vuqer djus osQ ckn deh'ku
osQ :i esa] fuoy ykHk ls 10% deh'ku osQ :i esas izkIr gksaxsA 11. jes'k vkSj lqjs'k ,d iQeZ esa lk>snkj gSa rFkk muosQ ykHk foHkktu vuqikr mudh iawth osQ vuqlkj gS tks fd
(iv) lk>snkjksa dh fLFkj iwth ij 7% dh nj ls C;kt ns; gksxkA O;olk; osQ izkjaHk esa e'k% 80,000 #- rFkk 60,000 #- yxkbZ xbZ FkhA iQeZ us 01 vizy S ] 2013 ls O;olk;
(v) lk>snkjksa osQ o"kZ Hkj osQ vkgj.kksa ij 5% dh nj ls O;k[;k izHkkfjr gksxh_ 'kq: fd;kA lk>snkjh le>kSrs osQ vuqlkj iwt
h vkSj vkgj.kksa ij e'k% 12% vkSj 10% izfro"kZ C;kt dh nj vuqer
gSA jes'k vkSj lqjs'k e'k% 2,000 #- rFkk 3,000 #- izfrekg dks osru osQ :i esa izkIr djrs gSaA
2015-16 2015-16
o"kZ dh lekfIr ij 31 ekpZ] 2014 dks mi;qZDr lek;kstuksa osQ djus ls iwoZ ykHk 1,00,300 #- Fkk vkSj gSA iwjs o"kZ dk ykHk 1,50,000 #- Fkk rFkk lk>snkjksa osQ vkgj.k ekamVsu 20,000 #-] fgy 15,000 #- rFkk
jes'k rFkk lqjs'k osQ vkgj.k e'k% 40,000 #- rFkk 50,000 #- FksA vkgj.kksa dh jkf'k ij C;kt jes'k osQ jkWd 10,000 #- FksA iwth ij C;kt ifjdfyr djsaA
fy, 2,000 #- rFkk lqj's k osQ fy, 2,500 #- curs gSAa budh iwt
h dks vfLFkj ekurs gq, ykHk ,oa gkfu fofu;ksx (mkj % iwth ij C;kt% ekmaVsu 37,000 #-] fgy 26,500 #- rFkk jkWd 16,000 #-)
[kkrk rFkk lk>snkjksa dk iwth [kkrk rS;kj djsaA 16. uhydkar ,oa egknso osQ rqyu i=k dk 31 ekpZ] 2014 dks fu"d"kZ fuEuor gSA
(mkj % jes'k dh iwth esa 10,000 #- rFkk lqjs'k dh iwth esa 1,200 #- ykHk gLrkarfjr fd;k x;kA)
12. lqosQ'k ,oa fouhrk ,d iQeZ esa lk>snkj gSaA mudk lk>snkjh le>kSrk fuEufyf[kr izkokkuksa ls ;qDr gS] ftlosQ 31 ekpZ] 2007 dks rqyu i=k
vuqlkj % nsunkfj;k jkf'k ifjlaifk;k jkf'k
(i) lqosQ'k ,oa fouhrk }kjk ykHk foHkktu vuqikr 3% 2_ (#-) (#-)
(ii) iwth ij 5% izfro"kZ dh nj ls C;kt ns; gS_
uhydkar dh iwth 10,00,000 fofo/ ifjlaifk;k 30,00,000
(iii) fouhrk dks izfrekg 600 #- osru osQ :i esa izkIr gksus pkfg,_
31 fnlacj] 2014 dks muosQ ys[kk [kkrksa ls fuEufyf[kr 'ks"k fu"d"kZ :i esa izkIr gq, gSa%
egknso dh iwth 10,00,000
uhydkar dk pkyw [kkrk 1,00,000
iwth rFkk vkgj.kksa ij C;kt dk ifjdyu
egknso dk pkyw [kkrk 1,00,000
lqoQs 'k fouhrk ykHk o gkfu fofu;kstu (ekpZ 2007) 8,00,000
(#-) (#-)
30,00,000 30,00,000
iwth [kkrs 40,000 40,000
pkyw [kkrs (tek) 7,200 (tek) 2,800
vkgj.k 10,850 8,150
iwjs o"kZ osQ nkSjku egknso oQk vkgj.k 30,000 #- gS rFkk o"kZ 2007 osQ nkSjku ykHk 10,00,000 #- gSA o"kZ
osQ var 31 ekpZ] 2014 dks iwth ij C;kt 5% izfr o"kZ dh nj ls ifjdfyr djsaA
iwth ij C;kt ,oa lk>snkj dk osru fudkyus ls igys bl o"kZ essa iQeZ dk fuoy ykHk 9,500 #- jgkA (mkj % uhydkar dh iwth ij C;kt 50,000 #- rFkk egknso dh iwth 50,000 #- gS)
ykHk ,oa gkfu fofu;ksx [kkrk rFkk lk>snkjksa osQ pkyw [kkrs rS;kj djsaA
(mkj % lqosQ'k dh iwth esa 3,300 #- rFkk fouhrk dh iwth esa 2,200 #- gLrkarfjr gqvk) 17. f"k ,d iQeZ esa lk>snkj gSA 31 ekpZ, 2014 rd og fuEu vkgj.k djrk gSA
01 ebZ] 2013 12,000 #-
iwth ij C;kt rFkk vkgj.kksa ij C;kt
31 tqykbZ] 2013 6,000 #-
13. jkgqy, jksfgr ,oa dju us 01 vizy S ] 2014 dks e'k% 20,00,000 #- 18,00,000 #- rFkk 16,00,00 0 #-
30 flracj] 2013 9,000 #-
ls O;olk; 'kq: fd;kA o"kZ 2007 ij mudk ykHk 1,35,000 #- Fkk rFkk lk>snkjksa osQ vkgj.k jkgqy
30 uoacj] 2013 12,000 #-
50,000 #-] jksfgr 50,000 #- rFkk dju 40,000 #- FkkA ykHkksa dks lk>snkj osQ chp 3 % 2 %1 esa forfjr
01 tuojh] 2014 8,000 #-
fd;k x;kA iwth ij 5% izfr o"kZ dh nj ls C;kt ifjdfyr dhft,A
31 ekpZ, 2014 7,000 #-
(mkj % jkgqy 1,00,000 #-] jksfgr 90,000 #-] dju 80,000 #-)
vkgj.kksa ij 9% izfro"kZ dh nj ls C;kt ns; gSA vkgj.kksa ij C;kt ifjdfyr dhft,A
14. lwjteq[kh vkSj xqykc us 01 vizSy] 2014 dks e'k% 2,50,000 #- rFkk 1,50,000 #- osQ lkFk O;olk; (mkj% vkgj.kksa ij C;kt 2,295 #-)
'kq: fd;kA 01 vDrwcj] 2014 dks mUgksaus r; fd;k fd nksuksa dh iwth 2,00,000 #- izR;sd gksuh pkfg,A
iwth lfUuos'k vkSj jksdM+ vkgj.k osQ }kjk mfpr lek;kstu fd, x,A iwth ij 10% dh nj ls C;kt vuqer 18. eksyh vkSj xksyw osQ iwth [kkrs 01 vizSy] 2014 dks e'k% 40,000 #- rFkk 20,000 #- dk 'ks"k n'kkZrs
gSA 31 ekpZ] 2015 dks iwth ij C;kt ifjdfyr dhft,A gSaA os 3% 2 osQ vuqikr esa ykHk foHkktu djrs gSaA iwth ij 10% dh nj ls C;kt vuqer gS rFkk vkgj.kksa
(mkj % lwjt dh iwth ij C;kt 22,500 #- rFkk xqykc dh iwth ij C;kt 17,500 #- gS) ij 12% dh nj ls izHkkj vuqer gSA xksyw us 01 vxLr] 2014 dks 10,000 #- dk .k iQeZ dks fn;kA
o"kZ osQ nkSjku eksyh us 1,000 #- izfr ekg osQ izkjaHk esa vkgfjr fd,] tc fd xksyw us izfr ekg osQ var esa
15. 31 ekpZ, 2014 osQ ckn [kkrk iqLrosQa can gksus ij ekamVsu] fgy ,oa jkWd dh iqLrosQa e'k% 4,00,000 #-] 1,000 #- vkgfjr fd,A mi;qZDr lek;kstuksa osQ djus ls iwoZ ykHk 20,950 #- FkkA vkgj.kksa ij C;kt
3,00,000 #- rFkk 2,00,000 #- ij FkhaA ranrj ;g ik;k x;k fd iwt h ij 10% dh nj ls C;kt dk foyksiu ifjdfyr dhft, rFkk lk>snkjksa osQ iwth [kkrs rS;kj dhft,A
(mkj % vkgj.kksa ij C;kt% eksyh 7,810 #-] xksyw 660 #-_ ykHk% eksyh 9,594 #-] xksyw 6,396 #-)
2015-16 2015-16
19. jkosQ'k ,oa jks'ku ,d iQeZ esa 3 % 2 osQ vuqikr esa ykHk foHkktu ls e'k% 40,000 #- rFkk 30,000 #- osQ 24- gjh'k ,d iQEkZ esa lk>snkj gSA og o"kZ 2014 osQ nkSjku fuEufyf[kr vkgfjr djrk gS%
lkFk lk>snkj gSaA mUgksaus vius futh mi;ksx gsrq fuEufyf[kr vkgj.k o"kZ Hkj fd, gSaA #-
jkosQ'k ekg #- 01 iQjojh 4,000
03 ebZ] 2006 600

01 ebZ 10,000
30 twu 4,000
30 twu] 2006 500
31 vDrwcj 12,000
31 vxLr] 2006 1,000
31 fnlacj 4,000
01 uoacj] 2006 400
31 fnlacj] 2006 1,500 vkgj.kksa ij izHkkfjr gksus okyh okf"kZd C;kt nj 7% gSA o"kZ 2014 osQ fy, gjh'k osQ vkgj.kksa ij C;kt
31 tuojh] 2007 300 dh jkf'k ifjdfyr dhft,A
01 ekpZ] 2007 700 (mkj % vkgj.k ij C;kt+ 1,075 #-)
jks'ku izR;sd ekg osQ izkjaHk esa 400
25. esuu ,oa VkWel ,d iQeZ esa lk>snkj gSaA os ykHk dk foHkktu cjkcj djrs gSaA vkgj.kksa ij 10% izfro"kZ dh
6% okf"kZd dh nj ls C;kt izHkkfjr gksuk gSA vkgj.kksa ij C;kt ifjdfyr dhft, tcfd izfro"kZ 31 ekpZ] nj ls C;kt izHkkfjr gksuk gSA o"kZ 2014 osQ fy, ;g ekudj esuu dh vkgfjr jkf'k;ksa ij C;kt ifjdfyr
2014 dks [kkrk iqLrosaQ can gksrh gSaA djsa fd% (i) o"kZ Hkj izR;sd ekg osQ izkjaHk esas] (ii) izR;sd ekg osQ e; esas] rFkk (iii) izR;sd ekg osQ var esa
(mkj% jkosQ'k osQ vkgj.kksa ij C;kt 102 #-_ jks'ku osQ vkgj.k ij C;kt 156 #- osQ fudV iw.kkZad fd, x,) vkgj.k fd, gSaA
20. fgeka'kq izfrekg 2,500 #- vkgfjr djrk gSA lk>snkjh foys[k osQ vuqlkj vkgj.kksa ij 12% izfro"kZ dh nj (mkj % vkgj.kksa ij C;kt % (i) 1,300 #-_ (ii) 1,200 #-_ rFkk (iii) 1,100 #-)
ls C;kt ns; gSA 31 fnlacj, 2014 dks o"kZ dh lekfIr ij fgeka'kq osQ vkgj.kksa ij C;kt dk ifjdyu djsaA 26. 31 ekpZ] 2014 dks ys[kk [kkrs can gksus osQ ckn, jke , ';ke rFkk eksgu dh iwth 'ks"k e'k% 24,000 #-
(mkj % vkgj.kksa ij C;kt 1,650 #- gS) 18,000 #- rFkk 12,000 #- izdV gksrh gSaA ysfdu ckn esa ;g irk pyrk gS fd iwth ij 5% izfro"kZ dh
21. Hkkjke ,d iQeZ esas lk>snkj gSA og 12 eghuksa rd izR;sd ekg osQ var esa 3,000 #- vkgfjr djrk gSA iQeZ nj ls C;kt 'kkfey gksus ls jg xbZ gSA 31 ekpZ] 2014 dks o"kZ osQ var esa ;g ykHk jkf'k 36,000 #- gksrh
osQ ys[kk [kkrs izfro"kZ 31 ekpZ dks can gksrs gSAa ;fn C;kt nj 10% okf"kZd gS rks vkgj.kksa ij C;kt dk ifjdyu gS rFkk lk>snkjksa osQ vkgj.k% jke 3,600 #-] ';ke 4,500 #- rFkk eksgu 2,700 #- gksrh gSA jke, ';ke ,oa
djsAa eksgu dk ykHk foHkktu vuqikr 3% 2 %1 gSA iwth ij C;kt ifjdfyr dhft,A
(mkj % vkgj.kksa ij C;kt 1,950 #- gS) (mkj % jke dh iwth ij C;kt 480 #-] ';ke dh iwth ij 525 #- rFkk eksgu dh iwth ij 435 #- gS)
lk>snkjksa gsrq ykHk dh xkjaVh
22. jkt ,oa uhjt ,d iQeZ esas lk>snkj gSaA 01 vizSy] 2014 dks mudh iwth e'k% 2,50,000 #- rFkk
27- vfer, lqfer o leh{kk 3 % 2 %1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA vfer ,oa lqfer }kjk leh{kk
1,50,000 #- FkhA os ykHk dh Hkkxhnkjh cjkcj djrs gSaA 01 tqykbZ] 2014 dks os fu.kZ; ysrs gSa fd mu nksuksa
dh iwth 1,00,000 #- izR;sd gksuh pkfg,A mudh iwth esa vko';d lek;kstu jksdM+ dks lfUufo"V djosQ osQ U;wure ykHk 8,000 #- dh xkjaVh yh xbZA 31 ekpZ, 2014 dks ykHk 36,000 #- FkkA lk>snkjksa osQ chp
vFkok vkgfjr djosQ fd;k x;kA iwth ij 8% okf"kZd dh nj ls C;kt vuqer gSA o"kZ dh lekfIr 31 ekpZ] ykHk forfjr dhft,A
2015 ij nksuksa lk>snkjksa dh iwth ij C;kt dh lax.kuk djsa A (mkj % ykHk % vfer 16,800 #-] lqfer 11,200 #- rFkk leh{kk 8,000 #-)
(mkj % jkt dks 11,000 #- rFkk uhjt dks 9,000 #- feys) 28- fiadh] nhfIr o dkoqQ ,d iQeZ esa 5 % 4 %1 osQ vuqikr esa lk>snkj gSaA dkowQ dks ;g lqfuf'pr fd;k x;k fd
23. vfer vkSj Hkksyk ,d iQeZ esa lk>snkj gSaA muoQk ykHk foHkktu vuqikr 3 % 2 gSA muosQ lk>snkjh foys[k osQ mlosQ ykHk dk Hkkx dHkh Hkh 5,000 #- ls de ugha gksxk, ;fn ,slk gqvk rks ;g fiadh o nhfIr }kjk leku
vuqlkj vkgj.kksa ij C;kt dh nj 10% okf"kZd izHkkfjr gksuh gSA o"kZ 2014 osQ nkSjku muosQ vkgj.k e'k% :i ls ogu fd;k tk,xkA o"kZ dk ykHk 40,000 #- gqvkA ykHk foHkktu dks n'kkZrs gq, vko';d jkst+ukepk
24,000 #- rFkk 16,000 #- FksA ;g ekudj fd mUgksaus iwjs o"kZ fu;fer :i ls jkf'k;k vkgfjr dh FkhA
izfof"V;k n'kkZ,A
blh vkkkj ij vkgj.kksa ij C;kt ifjdfyr dhft,A (mkj % fiadh o nhfIr }kjk ogu dh xbZ deh 500 #- izR;sd)
(mkj % vfer oQk vkgj.k 2,400 #- rFkk Hkksyk oQk 800 #- gS) 29- vHk;] flkFkZ o oqQlqe ,d iQeZ esa lk>snkj gSa vkSj mudk ykHk foHkktu vuqikr 5 % 3 % 2 dk gSA oqQle dks
ykHk 'ks;j osQ :i esa 10,000 #- dh xkjaVh nh xbZ gSA ;fn dksbZ deh vkbZ rks bls flkFkZ osQ [kkrs ls iwjk
fd;k tk,xkA 31 ekpZ] 2013& 2014 o"kZ osQ var esa ykHk e'k % 40,000 #- rFkk 60,000 #- FkkA ykHk
o gkfu fofu;ksx [kkrk rS;kj dhft,A
2015-16 2015-16
(mkj % o"kZ 2013 & vHk; 20,000 #-] flkFkZ 10,000 #-] oqQlqe 10,000 #-] o"kZ 2007& vHk; (i) lksuk osQ xkjaVh osQ :i esa ykHk dk Hkkx 15,000 #- izfr o"kZ ls de u gksA
30,000 #-] flkFkZ 18,000 #-] oqQlqe 12,000 #-) (ii) cchrk bl izHkko osQ lkFk xkjaVh nsrh gS fd tc og iQeZ esa ukSdjh djrh Fkh rc ls mls 5 lky osQ vkSlr
30. jk/k] eSjh o i+Qkfrek 5 % 4 %1 osQ vuqikr esa ykHk foHkktu djrh gSaA i+Qkfrek dks xkjaVh nh xbZ gS fd mlosQ oqQy izHkkj ;k iQhl (tks 25,000 #- gS) osQ cjkcj gksuh pkfg, vkSj vkt mlosQ }kjk vftZr iQhl blls de
ykHk dk Hkkx 5,000 #- ls de ugha gksxk] ;fn dksbZ deh gksrh gS rks ykHk dh deh dks jk/k o eSjh }kjk ugha gksxhA o"kZ osQ var esa 31 ekpZ] 2004 osQ fy, oqQy ykHk 75,000 #- gksrk gS vkSj iQeZ gsrq cchrk osQ
8 % 2 osQ vuqikr esa ogu fd;k tk,xkA o"kZ osQ var 31 ekpZ] 2014 dks ykHk 35,000 #- FkkA lk>snkjksa osQ
}kjk vftZr oqQy iQhl 16,000 #- gSA
chp ykHk foHkktu djrs gq, vko';d jkst+ukepk izfof"V rS;kj djsaA vki ls ykHk ,oa gkfu fofu;ksx [kkrk dks n'kkZus dh vis{kk dh tkrh gS (ysfdu fn, x, vosQys izHkko dks
(mkj % deh ogu dh xbZ] jk/k 900 #- vkSj eSjh 600 #-) viukus osQ ckn)
(mkj % ykHk% vfer dh iwth 41,400 #-] cchrk 27,600 #- rFkk lksuk dks 1,500 #- gLrkarfjr gq,)
31. d , [k, ,oa x ,d iQeZ dh lk>snkjh esa ykHk foHkktu e'k% 3 % 2 %1 osQ vuqikr esas djrs gSaA gkykfd x osQ
Hkkx osQ fy, d ,oa [k us U;wure 8,000 #- dh fLFkj xkjaVh nh gqbZ gSA o"kZ osQ var esas 31 ekpZ] 2014 dks i'p lek;kstu
ykHk 36,000 #- gksrk gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsa ftlesa izR;sd lk>snkj osQ fy, vafre izkI; 36. o"kZ osQ var esa 31 ekpZ] 2014 osQ fy, d,[k ,oa x dk fuoy ykHk 60,000 #- Fkk vkSj ;gh jkf'k bu lk>snkjksa
jkf'k dk laosQr gksA osQ chp 3 %1 %1 osQ vuqikr esas forfjr dh xbZA blosQ ckn ;g ckr irk pyh fd fuEufyf[kr ysu&nsu dks
(mkj % ykHk d 13,200 #-] [k 8,800 #- rFkk x 8,000 #- gS) ys[kk [kkrksa esas ugha vfHkysf[kr fd;k x;k gS%
(i) iwth ij C;kt dh nj 5% izfro"kZ
32. v:.k] ckWch ,oa fpaVw ,d iQeZ esa 2 % 2 %1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA lk>snkjh foys[k dh
(ii) vkgj.kksa ij C;kt tks fd d osQ 700 #-_ [k osQ 500 #-_ x osQ 300 #- gSaA
xkjaVh osQ vuqlkj daiuh dk ykHk oqQN Hkh gks fdarq fpaVw dks de&ls&de 6,000 #- izkIr gksus gSaA fpaVw osQ
(iii) lk>snkjksa dk osru d osQ 1,000 #-_ [k osQ 1,500 #- izfr o"kZ
[kkrs esa ,slh xkjaVh dh dksbZ Hkh vfrjsd v:.k osQ }kjk ogu dh tk,xhA ,d ykHk ,oa gkfu fofu;ksx [kkrk
(iv) ,d lgefriw.kZ deh'ku d osQ fy, 6,000 #-, [k osQ fy, 6,000 #- tks fd ,d iQeZ dh fo'ks"k ysu&nsu
rS;kj djsa tks lk>snkjksa osQ chp ykHk osQ forj.k dks n'kkZrk, ;fn eku yhft, fd o"kZ 2014 osQ fy, ykHk (i)
2,50,000 #- (ii) 3,60,000 #- gqvk gksA
ls iSnk gqvk gSA lek;kstu izfof"V;ksa dk vfHkys[ku djsaA
(mkj % (i) v:.k dks ykHk 90,000 #-] ckWch osQ 1,00,000 #- rFkk fpaVw dks 60,000 #-_ (ii) v:.k dks (mkj % d osQ uke 2,700 #-, [k osQ 2,600 #- tek rFkk x osQ 1,000 #- tek)
ykHk 1,44,000 #-, ckWch dks 1,44,000 #- rFkk fpaVw dks 72,000 #-) 37. gSjh, iksVZj ,oa vyh ,d iQeZ esa 2% 2 %1 osQ vuqikr esa YkkHk foHkktu djrs gSa ^^tks dbZ o"kks ls fo|eku gS_
33. v'kksd, c`ts'k ,oa 'khuk, ,d iQeZ esas 2 % 2% 1 osQ vuqikr essa ykHk o gkfu dk foHkktu djrs gq, lk>snkj gSaA ysfdu vyh pkgrk gS fd og Hkh iQeZ esa gSjh ,oa iksVZj osQ leku cjkcj dk ykHk dk Hkkxhnkj cusA blosQ
v'kksd ,oa c`ts'k ;g xkjaVh nsrs gSa fd 'khuk dks fdlh Hkh o"kZ 20,000 #- ls de ykHk ugha fn;k tk,xkA lkFk gh og pkgrk gS fd og ykHk foHkktu fiNys rhu o"kks ls iwoZ izHkkoh rjhosQ ls izkIr gksA bl ckjs esas
o"kZ osQ var 31 ekpZ] 2006 osQ fy, ykHk dh jkf'k 70,000 #- gksrh gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj gSjh ,oa iksVZj ,d le>kSrk djrs gSaA
dhft,A fiNys rhu o"kks dk ykHk
(mkj % ykHk & v'kksd dks 25,000 #-, c`ts'k dks 2,500 #- vkSj 'khuk dks 20,000 #-) o"kZ (#-)
34. jke, eksgu vkSj lksgu ,d iQeZ esa e'k% 5,00,000 #-] 2,50,000 #- rFkk 2,00,000 #- dh iwth osQ 2011&12 22,000
lkFk lk>snkj gSaA iwth ij 10% izfro"kZ dh nj ls C;kt osQ izko/ku osQ ckn ykHk dks fUkEukuqlkj foHkkftr 2012&13 24,000
djsaA jke 1/2, eksgu 1/3 vkSj lksgu 1/6A ysfdu jke ,oa eksgu us lksgu dks de ls de 25,000 #- 2013&14 29,000
izfr o"kZ nsus dh xkjaVh nh gSA o"kZ osQ var esa 31 ekpZ] 2014 osQ fy,, iwth ij C;kt izHkkfjr djus ls igys, ,d ,dy lek;kstu jkst+ukepk izfof"V osQ }kjk ykHk dk lek;kstu iznf'kZr djsaA
fuoy ykHk 2,00,000 #- gSA vki ls vis{kk gS fd ykHk dk ifjdyu djsaA (mkj % gSjh (uke) 5,000 #-] iksVZj (uke) 5,000 #- rFkk vyh (tek) 10,000 #-)
(mkj % ykHk % jke dks 48,000 #-, eksgu dks 32,600 #- rFkk lksgu 25,000 #-)
38. euq ,oa l`f"V ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA 31 ekpZ] 2014 dks muosQ iQeZ
35. vfer, cchrk ,oa lksuk ,d iQeZ esa lk>snkj gSaA mudk ykHk 3 % 2 %1 osQ vuqikr esas foHkkftr gSa rFkk fuEu dk rqyu i=k fuEukuqlkj gS%
ckrksa dks ;ku esas Hkh j[kuk gS%
2015-16 2015-16
31 ekpZ] 2014 osQ vuqlkj rqyu&i=k (#-)

nkf;Ro jkf'k ifjlaifk;k jkf'k 2011 ykHk 59,000
(#-) (#-) 2012 ykHk 62,000

2013 gkfu (4,000)
euq dh iaath 30,000 vkgj.k% 2014 ykHk 78,000
l`f"V dh iwth 10,000 40,000 euq 4,000
l`f"V 2,000 6,000 mi;qZDr izHkkoksa dks ;ku esas j[krs gq, vko';d jkst+ukepk izfof"V vfHkysf[kr djsaA
vU; ifjlaifk;k 34,000 (mkj % dfork (uke) 300, iznhi (uke) 200 rFkk panu (tek) 500)
40,000 40,000 42- eksgu] fot; o vfuy lk>snkj gS,a muosQ iwth [kkrksa esa e'k% 30,000 #- 25,000 #- rFkk 20,000 #-
'ks"k gSaA bu vadksa ij igqpus osQ lkFk 31 ekpZ] 2014 dks o"kZ dh lekfIr ij ykHk jkf'k 24,000 #- lk>snkjksa
31 ekpZ] 2014 osQ o"kZ osQ var esa ykHk dks lger vuqikr osQ vkkkj ij forfjr fd;k x;k ysfdu iwth osQ [kkrksa esa muosQ ykHk foHkktu vuqikr esa tek fd;k x;kA x.kuk osQ nkSjku eksgu] fot; rFkk vfuy dk
ij C;kt dh nj 5% okf"kZd rFkk vkgj.kksa ij 6% okf"kZd vlko/kuh ls tkp }kjk yh xbZA ,d vkSlr vofk vkgj.k e'k% 5,000 #-] 4,000 #- rFkk 3,000 #- FkhA ranrj fuEu foyksiu ns[ks x,A
6 ekg osQ fy, vkkkj cukdj vkgj.k ij C;kt dk lek;kstu djsaA lek;kstu izfof"V iznku djsaA (v) iwth ij 10% okf"kZd dh nj ls C;kt izHkkfjr ugha fd;k x;kA
(mkj % euq (uke) 288 #- rFkk l`f"V (uke) 288 #-) (c) vkgj.kksa ij C;kt eksgu 250 #-] fot; 200 #-] vfuy 150 #- [kkrk iqLrdksa esa vfHkysf[kr ugha gq, gSAa
jkst+ukepk izfof"V }kjk vko';d lq/kj vfHkysf[kr djsaA
39. 31 ekpZ] 2014 dks ,yfou, eksuw ,oa vgen osQ iwth [kkrs ij ykHk, vkgj.kksa vkfn osQ lek;kstu gq, Fks (mkj % vfuy dk iwth [kkrk uke 450 #- rFkk eksgu dk iwth [kkrk tek 450 #-)
tks fd ,yfou 80,000 #-, eksuw 60,000 #- rFkk vgen dh 40,000 #- FkhA blosQ rnarj gh ;g irk pyk
43- vat]w eatw o eerk lk>snkj gS ftlesa mudh fLFkj iwt
h e'k% 10,000 #- 8,000 #- o 6,000 #- gSA lk>snkjh
fd iwth rFkk vkgj.kksa ij C;kt NwV x;k gS, ftls 'kkfey fd;k tkuk FkkA foys[k osQ vuqlkj iwth ij 5% okf"kZd nj ls C;kt ns; vuqer gSA ysfdu fiNys rhu o"kksZa ls izfof"V ugha
;s lk>snkj iwth ij 5% izfro"kZ dh nj ls C;kt ysus osQ fy, vfkr FksA bl o"kZ osQ nkSjku vkgj.k bl rjg Mkyh xbZ gSA bu o"kksZa osQ nkSjku ykHk foHkktu vuqikr fuEuor FkkA
Fks % ,yfou 20,000 #-, eksuw 15,000 #- rFkk vgen 9,000 #-A lk>snkjksa }kjk vkgj.kksa ij izHkkfjr C;kt
jkf'k bl izdkj Fkh % ,yfou 500 #-, eksuw 360 #- RkFkk vgen 200 #-A o"kZ dh fuoy ykHk jkf'k 1,20,000 #- o"kZ vatw eatw eerk
Fkh vkSj ykHk foHkktu vuqikr 3 % 2% 1 FkkA 2012 4 3 5
(mkj % ,yfou (uke) 570 #-, eksuw (tek) 10 #- ,oa vgen (tek) 560 #-) 2013 3 2 1
2014 1 1 1
40. vkt+kn ,oa fcUuh cjkcj osQ lk>snkj gSaA mudh iwth e'k% 40,000 #- rFkk 80,000 #- FkhA o"kZ osQ var u, o"kZ gsrq vko';d ,oa lek;kstu izfof"V;k rS;kj djsa] vFkkZr tuojh 2007 gsrq izfof"V;k nsaA
esa [kkrksa dks rS;kj djus osQ ckn ;g irk pyk fd lk>snkjh foys[k esas izLrkfor 5% izfro"kZ dh C;kt nj dks (mkj % eerk (uke) 200 #-, vatw (tek) 100 #- rFkk eatw (tek) 100 #-)
ykHk forj.k ls igys iwth [kkrksas essa ugha tek fd;k x;k gSA ;g r; fd;k x;k fd vxys o"kZ osQ izkjaHk esa
,d lek;kstu izfof"V rS;kj dh tk,A vko';d jkst+ukepk izfof"V vfHkysf[kr djsaA 44- fnudj o jfoanj lk>snkj gSa ,oa 2 %1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA muosQ [kkrksa ls fuEu
(mkj % vkt+kn (uke) 1,000 #- rFkk fcUuh (tek 1,000 #-) tkudkjh fudkyh xbZ tks o"kZ osQ var 31 fnlacj] 2014 osQ fy, gSaA
[kkrk uke uke tek
41. dfork ,oa iznhi 3 % 2 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA mUgksaus panu dks izcakd osQ :i fu;qDr jkf'k jkf'k
fd;k ftls ekfld 700 #- iznku fd, x,A panu us iQeZ esa 20,000 #- tek djk, ftlesa mls 9% izfro"kZ (#-) (#-)
dh nj ls C;kt ns; FkkA o"kZ 2014 dh lekfIr ij (ykHk foHkktu osQ i'pkr) ;g r; fd;k x;k fd panu iwth %
dks 1/6 dk Hkkxhnkj cuk;k tk, ftldh Hkkxhnkjh 1998 ls izHkkoh ekuh tk,xhA mldh tek fufk dks 6%
fnudj 2,35,000
dh nj ls C;kt osQ lkFk iwth eku fy;k x;k tSlk fd vU; Hkkxhnkjksa dh iwth osQ fy, Lohr FkkA iwth ij jfoanj 1,63,000
C;kt dks vuqer djus osQ i'pkr iQeZ dk ykHk fuEukuqlkj FkkA vkgj.k%
fnudj 6,000
jfoanj 5,000
2015-16 2015-16
izkjafHkd LVkWd 35,100 45- dktksy o lUuh lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk o gkfu oQk foHkktu dgrs gSaA 31 ekpZ] 2014
; ,oa fo; 2,85,000 dks [kkrk iqLrdksa dk lkj rRo fuEuor 'ks"k Fkk%
vkarfjd nqykbZ 2,200
[kkrk uke uke tek
okilh 3,000 2,200
jkf'k jkf'k
ys[ku lkexzh 1,200 (#-) (#-)
et+nwjh 12,500
izkI; ,oa ns; foi=k 45,000 32,000
iwth %
dktksy 1,15,000
cV~Vk 900 400
lUuh 91,000
osru 12,000
pkyw [kkrs (01 vizy S , 2013 dks)
fdjk;k vkSj dj 18,000
dktksy 4,500
chuk izhfe;e 2,400
lUuh 3,200
Mkd 'kqYd 300
vkgj.k %
fofo/ O;; 1,100
dktksy 6,000
deh'ku 3,200
lUuh 3,000
nsunkj vkSj ysunkj 95,000 40,000
izkjafHkd LVkWd 22,700
Hkou 1,20,000
; ,oa fo; 1,65,000 2,35,800
IykV vkSj e'khujh 80,000 vkarfjd <qykbZ 1,200
fofu;ksx 1,00,000 okilh 2,000 3,200
i+QuhZpj ,oa fi+QDlpj 26,000 NikbZ ,oa ys[ku lkekxzh 900
Mwcr .k 2,000 et+nwjh 5,500
lfoaX/ .kksa osQ fy, izko/ku 4,600 izkI; ,oa ns; foi=k 25,000 21,000
.k 35,000 cV~Vk 400 800
dkuwuh O;; 200 osru 6,000
vad{ks.k 'kqYd 1,800 fdjk;k 7,200
gLrLFk jksdM+ 13,500 chek izhfe;e 2,000
cSadLFk jksdM+ 23,000 ;k=kk Hkkk 700
8,91,200 8,91,200 fofo/ O;; 1,100
deh'ku 1,600
o"kZ dh lekfIr 31 fnlacj] 2014 osQ fy, vafre ys[kks rS;kj djs,a fuEufyf[kr lek;kstuksa osQ lkFk& nsunkj ,oa ysunkj 74,000 78,000
(v) 31 fnlacj] 2014 dk LVkWd 42,500 #-A Hkou 85,000
(c) Mwcr .k gsrq 5% dk izko/ku cuk;k x;k gSA la;a=k ,oa ;a=k 70,000
(l) cdk;k fdjk;k 1,600 #-A eksVj dkj 60,000
(n) cdk;k et+nwjh 1,200 #-A i+QuhZpj ,oa fi+QDlpj 15,000
(;) iwth ij 5% okf"kZd C;kt nj rFkk vkgj.kksa ij 6% okf"kZd C;kt nj ns; gSA Mwcr .k 1,500
(iQ) fnudj o jfoanj izfro"kZ 2,000 #- dh nj ls osru ikus dks vf/r gSaA lafnaX/ .kksa osQ fy, izko/ku 2,200
(t) jfoanj 1,500 #- deh'ku osQ :i esa ikus gsrq vf/r gSA .k 25,000
(g) Hkou ij ewY; kl 5% dh nj rFkk la;a=k o e'khujh ij 6% dh nj ls ,oa i+QuhZpj o fi+QDlpj dkuwuh O;; 300
ij 5% dh nj ls izHkkj dk izko/ku gSA vad{ks.k 'kqYd 900
(b) .k dh jkf'k ij 350 #- C;kt nsuk cdk;k gSA gLrLFk jksdM+ 7,500
(mkj % ldy ykHk 81,500 #-] fuoy ykHk 32,200 #-] fnudj dh iwth 2,47,627 #- rFkk jfoanj dh cSadLFk jksdM+ 12,000
iwth 1,71,573 #- gSA rqyu&i=k dk oqQy ;ksx 5,29,350 #- gSA) 5,78,100 5,78,100
2015-16 2015-16
122 ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs
o"kZ dh lekfIr 31 ekpZ] 2006 ij vafre ys[k rS;kj dhft, rFkk fuEufyf[kr lek;kstu djsaA
(v) 31 ekpZ] 2006 ij LVkWd 37,500 #- FkkA
(c) Mwcr .k 3,000 #-] Mwcs .k gsrq 5% dk izko/ku nsunkj ij cuk;k x;kA
(l) fdjk;k Hkqxrku 1,200 #- FkkA
(n) cdk;k et+nwjh 2,200 #- FkhA
(;) iwt h ij 5% okf"kZd nj ls C;kt vuqer rFkk vkgj.kksa ij 5% okf"kZd dh nj ls izHkkfor djuk vuqer gSA
(iQ) dktksy 1,500 #- izfro"kZ osru ikus osQ fy, vf/r gSA lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k 3
(t) chek dk iwoZ Hkqxrku 500 #- FkkA
(g) Hkou ij ewY; kl 4% dh nj ls] la;a=k ,oa ;a=k ij 5% dh nj ls rFkk eksVj dkj ij 10% dh
nj ls rFkk i+QuhZpj o fi+QDlpj 5% dh nj ls izHkkfjr gSaA vf/xe ms'; lk>snkjh nks ;k nks ls vfkd O;fDr;ksa osQ e; ,d le>kSrk gS tks
(b) 20 tuojh] 2014 dks 7,000 #- dh dher dk eky vkx ls u"V gks x;k ftlesa nkos ij chek daiuh bl v;k; dks i<+us osQ mijkar
,d O;olk; osQ ykHkksa dks ckVus osQ fy, lger gksrs gSa] ftudk
iw.kZ fuiVku ij 5,000 #- nsus ij lger gSA vki % lapkyu mu lcosQ }kjk ;k mu lcdh vksj ls muesa ls fdlh osQ }kjk
(mkj % ldy ykHk 84,900 #-, fuoy ykHk 48,000 #-] dktksy dk pkyw [kkrk 27,369 #-] l lk>snkjh iQeZ osQ iquxZBu dh fd;k tkrk gSA fo|eku le>kSrs esa fdlh izdkj dk ifjorZu, lk>snkjh
lUuh oQk pkyw [kkrk 12,931 #-] rqyu i=k dk oqQy ;ksx 3,72,500 #- gSA) vokkj.kk vkSj fofk;ksa dk iQeZ dk iquxZBu dgykrk gSA ifj.kkeLo:i orZeku le>kSrs dk var
o.kZu dj losQaxsA
l lk>snkj osQ izos'k ij] iQeZ dh
gksrk gS rFkk mlosQ LFkku ij u;k le>kSrk fufeZr gksrk gS tks fd
Lo;a tkfp, gsrq tkp lwph
iqLrdksa esa fd, tkus okys lk>snkjh iQeZ osQ lnL;ksa osQ e; laca/ksa dks cny nsrk gSA gkykfd
Lo;a tkfp, & 1 vko';d lek;ks t uks a dh
igpku dj losQaxsA iQeZ tkjh jgrh gSA vkerkSj ij lk>snkjh iQeZ dk iquxZBu fofHkUu
1- (i) voS/ (ii) voS/ (iii) oS/ (iv) voS/
l u, ykHk foHkktu vuqikr dk ifjfLFkfr;ksa esa gks ldrk gS, tSls fd u, lk>snkj dk izos'k, ykHk
2. (i) lgh (ii) lgh (iii) lgh (iv) xyr (v) xyr (vi) xyr fu/kZj.k ,oa R;kx vuqikr dh foHkktu vuqikr esa ifjorZu, lk>snkj dh lsokfuo`fk, lk>snkj dh
x.kuk dj losQaxsA
Lo;a tkfp, & 2 l [;kfr dks ifjHkkf"kr rFkk bldks e`R;q ;k fnokfy;k gksukA bl v;k; esa ge u, lk>snkj osQ izos'k ij
1- (i) .k ij 6% okf"kZd C;kt fn;k x;kA izHkkfor djus okys roksa dks ;k ykHk foHkktu vuqikr esa ifjorZu gksus ij ys[kakdu O;ogkjksa dk
(ii) iwth ,oa vkgj.kksa ij izHkkfjr dksbZ C;kt vuqer ughaA crk losQaxsA
l [;kfr osQ ewY;kadu dh fofk;ksa
foLrkjiwoZd v;;u djsaxsA
(iii) lk>snkj dks osru o deh'ku ugha fn;k x;kA
dk o.kZu dj losQaxsA
(iv) ykHk dks leku foHkkftr fd;kA l lk>snkj osQ izos'k ij fofHkUu 3- 1 lk>snkjh iQeZ osQ iquxZBu osQ izdkj
2. ykHk% jhuk] 3,87,500 #-_ jeu] 3,87,500 #- ifjfLFkfr;ksa esa [;kfr osQ O;ogkj
dk o.kZu dj losasQxsA lkekU;r% lk>snkjh iQeZ dk iquxZBu fuEu esa ls fdlh ,d fLFkfr esa
Lo;a tkfp, & 3 l ifjlaifr;ksa osQ iquewZY;kadu vkSj
1- iwth ij C;kt jkf'k% jkuh] 9,600 #-_ lqeu] 7,200 #- nkf;Roksa osQ iqufuZkkZj.k osQ fy, gksrk gS
2- (v) ykHk% fiz;k] 78,750 #- dktksy] 47,250 #-
vko';d lek;kstu dj losaQxsA u, lk>snkj dk izos'k % tc fdlh iQeZ dks vfrfjDr iwth ;k
l u, ykHk foHkktu vuqikr osQ
(c) ykHk% 'kwU;A iwth ij C;kt% fiz;k] 47,250 #- dktksy] 78,750 #- vuqlkj izR;sd lk>snkj dh iwth
izcakdh; lgk;rk dh vko';drk iM+rh gS rks ,d u, lk>snkj dks
dk fu/kZj.k (;fn vko';d izos'k fn;k tk ldrk gSA lk>snkjh vfkfu;e 1932 osQ izkokkuksa osQ
gks) rFkk vko';d lek;kstu vuqlkj fdlh O;fDr dks lk>snkjh iQeZ esa lHkh orZeku lk>snkjksa dh
dj losaQxsA
l fo|eku lk>snkjksa osQ e; ykHk Lohfr ij gh izo's k fey ldrk gS] tc rd fd blosQ foijhr dksbZ
foHkktu vuqikr osQ ifjorZu le>kSrk ugha gqvk gksA mnkgj.k osQ fy,, gjh vkSj gd lk>snkj gSa rFkk
gksus ij vko';d lek;kstu
dj losaQxsA mudk ykHk foHkktu vuqikr 3:2 gSA og 01 vizy S ] 2014 dks iQeZ
2015-16 2015-16
124 ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k 125
osQ ykHkksa esa 1/6 Hkkx osQ fy, tkWu dks u, lk>snkj osQ :i esa izos'k nsrs gSaA bl ifjorZu osQ dkj.k iQeZ lkekU; izfriQy ls vfkd ykHk vftZr dj jgh gS, u, lk>snkj dks ,d vfrfjDr iwth ykuh gksxh tks
esa rhu lk>snkj gksaxs rFkk iQeZ iquxZfBr gksxhA fd izhfe;e ;k [;kfr dgykrh gSA izkFkfed :i ls ;g fo|eku lk>snkj dks iQeZ osQ vf/ykHk esa ls
mlosQ Hkkx dh gkfu dh {kfriwfrZ gsrq ykbZ tkrh gSA lkekU;r% u, lk>snkj osQ izo's k osQ le; fuEu egRoiw.kZ
fo|eku lk>snkjksa osQ e; ykHk foHkktu vuqikr esa ifjorZu % dHkh&dHkh lk>snkj vius orZeku ykHk
fcanq gksrs gSa%
foHkktu vuqikr esa ifjorZu djus dk fu.kZ; ysrs gSaA bl dkj.k fo|eku lk>snkjksa osQ Hkkx esa ifjorZu gks
1- u;k ykHk foHkktu vuqikr_
ldrk gSA mnkgj.k osQ fy,, jke, eksgu vkSj lksgu iQeZ osQ ykHkksa dk foHkktu 3% 2%1 osQ vuqikr esa djrs
2- R;kx vuqikr_
gq, lk>snkj gSaA 01 vizy
S ] 2014 ls lksgu }kjk vfrfjDr iwth yk, tkus osQ dkj.k og ykHkksa dk foHkktu
3- [;kfr dk ewY;kadu ,oa lek;kstu_
leku :i ls djus dk fu.k;Z ysrs gS]a ftlosQ iQyLo:i orZeku le>kSrs esa ifjorZu gksxk rFkk iQeZ iquxZfBr
4- ifjlaifk;ksa dk iquewZY;kadu ,oa nkf;Roksa dk iqufuZkkZj.k_
gksxhA
5- lafpr ykHkksa (lap;) dk forj.k, vkSj
fo|eku lk>snkj dh lsokfuo`fk % lk>snkj dh lsokfuo`fk ls vk'k; ,d lk>snkj }kjk iQeZ osQ O;olk; 6- lk>snkjksa dh iwth dk lek;kstuA
ls, mlosQ vLoLFk gksus, vfkd vk;q gksus rFkk O;olk; esa #fp ifjorZu osQ dkj.k O;olk; ls ckgj fudy
tkus ls gSA ;fn lk>snkjh ,sfPNd gS rks ,d lk>snkj fdlh Hkh le; lsokfuo`k gks ldrk gSA mnkgj.k osQ 3-3 u;k ykHk foHkktu vuqikr
fy,, jk;, jfo vkSj jko iQeZ esa ykHkksa dk foHkktu 2% 2%1 osQ vuqikr esa djrs gq, lk>snkj gSaA vLoLFk tc u, lk>snkj dks izos'k feyrk gS rks mls iqjkus lk>snkjksa osQ ykHk esa ls viuk Hkkx izkIr gksrk gSA nwljs
gksus osQ dkj.k, 31 ekpZ , 2014 dks jfo lsokfuo`k gksrk gSA ifj.kkeLo:i iquxZfBr lk>snkjh iQeZ esa vc
'kCnksa esa u, lk>snkj osQ izos'k ij iqjkus lk>snkj vius fgLls osQ oqQN Hkkx dk R;kx u, lk>snkj osQ i{k
osQoy nks lk>snkj jg tk,saxsA esa djrs gSaA u, lk>snkj dk ykHk dk forj.k D;k gksxk rFkk og fo|eku lk>snkjksa ls ;g fdl izdkj
lk>snkj dh e`R;q % fdlh lk>snkj dh e`R;q ij Hkh lk>snkjh iQeZ dk iquxZBu fd;k tk ldrk gS, ;fn vfkxzfgr djsxk, bldk fu.kZ; iqjkus lk>snkjksa rFkk u, lk>snkj osQ e; vkilh lgefr }kjk fd;k tkrk
fo|eku lk>snkj, iQeZ osQ O;olk; dks Hkfo"; esa igys dh rjg tkjh j[kus dk fu.kZ; ysrs gSaA mnkgj.k gSA gkykfd ;fn ;g of.kZr u gks fd u;k lk>snkj iqjkus lk>snkjksa ls viuk Hkkx fdl izdkj ysxk rks ;g
osQ fy,, ,Dl , okbZ vkSj t+SM YkkHkksa dk foHkktu 3% 2%1 esa djrs gq, lk>snkj gSaA 31 ekpZ, 2014 dks eku fy;k tkrk gS fd og bls muosQ ykHk foHkktu vuqikr esa gh izkIr djsxkA fdlh Hkh fLFkfr es,a lk>snkj
,Dl dh e`R;q gks tkrh gS rFkk okbZ vkSj t+SM Hkfo"; esa leku ykHk foHkktu esa O;olk; dks tkjh j[kus osQ izos'k ij] iqjkus lk>snkjksa osQ e; ykHk foHkktu vuqikr, vkus okys lk>snkj dks fn, tkus okys ykHk
dk fu.kZ; ysrs gSaA okbZ vkSj t+SM }kjk Hkfo"; esa leku ykHk esa O;olk; tkjh j[kus ij iQeZ iquxZfBr gksxhA foHkktu vuqikr esa muosQ lg;ksx osQ vuqlkj fd;k tk,xkA blfy, ;gk lHkh lk>snkj osQ e; u, ykHk
foHkktu vuqikr osQ fu/kZj.k dh vko';drk gksxhA ;g bl ckr ij fuHkZj djsxk fd u;k lk>snkj vius
3-2 lk>snkj dk izos'k Hkkx dk vfkxzg.k fdl izdkj iqjkus lk>snkjksa ls djrk gS] ftlosQ fy, vusd laHkkouk, gSA vc ge bls
tc fdlh pkyw iQeZ dks vfrfjDr iwth vFkok izcakdh; lgk;rk vFkok nksuksa dh vko';drk gksrh gS ,d mnkgj.k dh lgk;rk ls le>saxsA
rks iQeZ osQ lk>snkj fo|eku lalk/uksa dh iwfrZ osQ fy, u, lk>snkj dks izos'k nsus dk fu.kZ; djrs gSaA ,dy
O;olk; osQ lanHkZ esa, u, O;fDr dk Lokeh osQ :i esa izos'k gksuk lk>snkjh dk :i ysrk gSA lk>snkjh mnkgj.k 1
vfkfu;e 1932 osQ vuqlkj , fdlh O;fDr dks lk>snkjh iQeZ esa izos'k LkHkh orZeku lk>snkjksa dh Lohfr vfuy vkSj fo'kky lk>snkj gSaA ykHk dk foHkktu 3% 2 osQ vuqikr esas djrs gSaA os lqfer dks u, lk>snkj
ij gh fey ldrk gS, tc rd fd blosQ foijhr le>kSrk u gqvk gksA u, lk>snkj osQ izos'k osQ lkFk gh osQ :i esa 1@ 5 Hkkx osQ fy, izos'k nsrs gSaA vfuy, fo'kky vkSj lqfer osQ u, YkkHk foHkktu vuqikr dh
lk>snkjh iQeZ iquxZfBr gksrh gS rFkk u, O;olk; dks lk>snkjh iQeZ osQ :i esa lapkyu osQ fy, ,d u, x.kuk dhft,A
le>kSrs dk fuekZ.k gksrk gSA u, lk>snkj dks izos'k ij iQeZ ls nks eq[; vfkdkj izkIr gksrs gSaA
1- iQEkZ dh ifjlaifk;ksa esa Hkkx ysus dk vf/dkjA gy
2- iQeZ osQ Hkkoh YkkHkksa esa Hkkx ysus dk vfkdkjA 1
lqfer dk Hkkx =
lk>snkjh iQeZ dh ifjlaifk;ksa osQ vfkdkj gsrq lk>snkj udn ;k vU; oLrq osQ :i esa ,d Lohr 5
1 4
jkf'k iwth osQ :i esa ykrk gSA blosQ vfrfjDr, ,d LFkkfir iQeZ dh fLFkfr esa tks fd viuh iwth ij 'ks"k Hkkx = 1
5
=
5
2015-16 2015-16
4 3 12 mnkgj.k 4
vfuy dk u;k Hkkx = dk =
5 5 25
jke vkSj ';ke iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr esa YkkHk ckVrs gSaA os ?ku';ke dks u, lk>snkj osQ
4 2 8
fo'kky dk u;k Hkkx = dk = :i esa 'kkfey djrs gSaA blosQ fy, jke 1@ 4 Hkkx vkSj ';ke 1@3 Hkkx dk R;kx djrs gSaA jke, ';ke vkSj
5 5 25
vfuy, fo'kky vkSj lqfer dk u;k ykHk foHkktu 12 % 8 % 5 gksxkA ?ku';ke osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
fVIi.kh% ;g ekuk x;k gS fd u;k lk>snkj viuk Hkkx iqjkus lk>snkjksa ls iqjkus vuqikr esa ysrk gSA
gy
mnkgj.k 2
jke dk iqjkuk Hkkx =
3
5
v{k; vkSj Hkkjrh lk>snkj gSa vkSj 3 % 2 osQ vuqikr esa ykHk foHkkftr djrs gSA os fnus'k dks 1@ 5 Hkkx osQ 3 3
1
fy, iQeZ esa izos'k nsrs gSa ftls og v{k; vkSj Hkkjrh ls cjkcj vuqikr esa izkIr djrk gSA v{k;, Hkkjrh jke }kjk R;kx fd;k x;k =
5
dk =
4 20
vkSj fnus'k osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A 3 3 9
jke dk u;k Hkkx = =
5 20 20
gy ';ke dk iqjkuk Hkkx =
2
5
1 2 2 1 2
fnus'k dk Hkkx =
5
;k 10
';ke }kjk R;kx fd;k x;k =
5
dk = 15
3
3 1 5 2 2 4
v{k; dk Hkkx = = ';ke dk u;k Hkkx = =
5 15 15
5 10 10
?ku';ke dk u;k Hkkx = jke dk R;kx + ';ke dk R;kx
2 1 3
Hkkjrh dk Hkkx = =
5 10 10 =
3
+
2
=
17
20 15 60
v{k;, Hkkjrh vkSj fnus'k osQ chp u;k ykHk foHkktu vuqikr 5 % 3% 2 gksxkA jke, ';ke vkSj ?ku';ke dk u;k ykHk foHkktu vuqikr 27:16:17 gksxkA
mnkgj.k 3 mnkgj.k 5
va'kq vkSj uhrw ,d iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr eas ykHk foHkkftr djrs gSaA os T;ksfr dks 3@ 10 nkl vkSj flUgk ,d iQeZ esa lk>snkj gSa vkSj 4%1 osQ vuqikr esa ykHk foHkkftr djrs gSaA os iQeZ esa iky
Hkkx osQ fy, iQeZ esa izos'k nsrs gS,a ftls T;ksfr va'kq ls 2@10 Hkkx vkSj uhrw ls 1 @10 Hkkx izkIr djrh gSaA dks 1 @4 Hkkx osQ fy, 'kkfey djrs gSa, ftls iky iw.kZr% nkl ls izkIr djrk gSA lk>snkjksa dk u;k ykHk
va'kq, uhrw vkSj T;ksfr osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A foHkktu vuqikr Kkr dhft,A
gy gy
1
3 iky dk Hkkx =
T;ksfr dk Hkkx = 4
10
3 2 4 nkl dk u;k Hkkx = iqjkuk Hkkx & R;kx fd;k x;k Hkkx
va'kq dk u;k Hkkx = = 4 1 11
5 10 10 = =
uhrw dk u;k Hkkx = iqjkuk Hkkx R;kx fd;k x;k Hkkx 5 4 20
1
=
2

1
=
3 flUgk dk u;k Hkkx =
5
5 10 10
va'kq, uhrw vkSj T;ksfr osQ chp u;k YkkHk foHkktu vuqikr 4 %3 %3 gksxkA nkl, flUgk vkSj iky dk u;k ykHk foHkktu vuqikr 11:4:5 gksxkA
2015-16 2015-16
3-4 R;kx vuqikr mnkgj.k 7
og vuqikr ftls iQeZ osQ iqjkus lk>snkj u, lk>snkj osQ i{k esa R;kx djus osQ fy, lger gksrs gS,a R;kx vej vkSj cgknqj ,d iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr esa ykHk foHkkftr djrs gSaA os esjh dks u,
vuqikr dgykrk gSA lk>snkj }kjk fd, x, R;kx dh x.kuk bl izdkj dh tkrh gS% lk>snkj osQ :i esa 1@ 5 Hkkx osQ fy, izos'k nsrs gSA vej vkSj cgknqj dk u;k ykHk foHkktu vuqikr 2%1
gksxkA muosQ R;kx vuqikr dh x.kuk dhft,A
ykHk esa iqjkuk Hkkx ykHk esa u;k Hkkx
tSlk fd igys dfFkr gS, u, lk>snkj osQ fy, vko';d gS fd og fdlh iQeZ osQ iqjkus lk>snkjksa dks gy
vf/ykHk esa gqbZ muosQ Hkkx dh gkfu dh {kfriwfrZ djs, ftlosQ fy, og ,d vfrfjDr jkf'k ykrk gS ftls 1
esjh dk Hkkx =
[;kfr ;k izhfe;e dgrs gSaA bl jkf'k dk foHkktu lk>snkjksa esa ml vuqikr esa fd;k tkrk gS ftl Hkkx 4
esa og u, lk>snkj osQ i{k esa R;kx djrs gS,a tks R;kx vuqikr dgykrk gSA 'ks"k Hkkx =
1
=
3
1
lkekU;r% lk>snkjksa osQ e; ;g vuqikr Li"V :i ls fn;k gksrk gS tks fd iqjkuk vuqikr, leku R;kx 4 4
rFkk fof'k"V vuqikr osQ :i esa gks ldrk gSA leL;k ogk mRiUu gksrh gS tgk ij u, lk>snkj }kjk iqjkus 3 @4 Hkkx dks vej vkSj cgknqj osQ 2 %1 vuqikr esa foHkkftr fd;k tk,xkA
lk>snkj ls vfkxzfgr fd;k x;k Hkkx ugha fn;k x;k gks] cfYd blosQ cnys esa u;k YkkHk foHkktu vuqikr vr%
fn;k x;k gksA bl izdkj dh fLFkfr esa R;kx vuqikr dh x.kuk izR;sd lk>snkj osQ u, Hkkx esa ls mlosQ vej dk u;k Hkkx =
3
dk 2
=
6
;k 2
4 3 12 4
iqjkus Hkkx dks ?kVkdj dh tkrh gSA mnkgj.k 6 ls 8 esa ns[ksa fd bl fLFkfr esa R;kx vuqikr dh x.kuk
fdl izdkj dh xbZ gSA cgknqj dk u;k Hkkx =
3
dk
1
=
3 1
;k 4
4 3 12
mnkgj.k 6
vej, cgknqj vkSj esjh dk u;k ykHk foHkktu vuqikr 2 %1 %1 gksxkA
jksfgr vkSj eksfgr ,d iQeZ esa lk>snkj gSa tks 5% 3 osQ vuqikr esa ykHk foHkkftr djrs gSaA os fot; dks 3 2 2
vej dk R;kx = =
ykHk esa 1@ 7 Hkkx osQ fy, iQeZ esa 'kkfey djrs gSa rFkk iQeZ osQ Hkkoh ykHk dks 4 % 2%1 osQ vuqikr esa 5 4 20
foHkkftr djus dk fu.kZ; ysrs gaSA jksfgr vkSj eksfgr osQ R;kx vuqikr dh x.kuk dhft,A 2 1 3
cgknqj dk R;kx = =
5 4 20
gy vej vkSj cgknqj osQ chp R;kx vuqikr 2 % 3 gksxkA
5
jksfgr dk iqjkuk Hkkx = mnkgj.k 8
8
jksfgr dk u;k Hkkx =

4 jes'k vkSj lqjs'k ,d iQeZ esas lk>snkj gSa rFkk 4% 3 osQ vuqikr esas ykHk dk foHkktu djrs gSaA os eksgu dks
7 u, lk>snkj osQ :i esa 'kkfey djrs gSaA jes'k, lqjs'k vkSj eksgu dk u;k ykHk foHkktu vuqikr 2 % 3%1
jksfgr dk R;kx =
5 4
=
3 gksxkA iqjkus lk>snkjksa osQ izkIr vFkok R;kx vuqikr dh x.kuk dhft,A
8 7 56
3
eksfgr dk iqjkuk Hkkx = gy
8
2 4
eksfgr dk u;k Hkkx = jes'k dk iqjkuk Hkkx =
7 7
3 2 5 2
eksfgr dk R;kx = = jes'k dk u;k Hkkx =
8 7 56 6
jksfgr vkSj eksfgr dk R;kx vuqikr 3 % 5 gksxkA
2015-16 2015-16
4 2 10 3- 5 [;kfr
jes'k dk R;kx = =
7 6 42
lk>snkjh [kkrksa esa [;kfr Hkh ,d fo'ks"k igyw gS] ftldk iQeZ osQ iquxZBu osQ le; tks fd ykHk foHkktu
3
lqjs'k dk u;k Hkkx = vuqikr esa ifjorZu vkSj lk>snkj osQ izo's k vkSj lsokfuo`fk ;k e`R;q osQ le; lek;kstu djuk vko';d gksrk
6
gS (ewY;kadu ;fn fn;k ugha gks)A
3
lqjs'k dk iqjkuk Hkkx =
7
3-5-1 [;kfr dk vFkZ
3 3 3
lqjs'k dk vfkykHk = =
6 7 42 ,d lqLFkkfir O;olk; dks oqQN le; i'pkr izfr"Bk vkSj foLr`r O;olk; lacakksa dk ykHk gksus yxrk
1 7 gSA ;g O;olk; dks u, LFkkfir O;olk; dh rqyuk esa vfkd ykHk dekus esa lgk;rk djrk gSA ys[kkadu
eksgu dk Hkkx = ;k
6 42 esa ,sls ykHk osQ ekSfnzd ewY; dks [;kfr dgrs gaSA
jes'k dk R;kx = lqjs'k dk izkIr ykHk + eksgu dk izkIr ykHk ;g ,d vkHkklh ifjlaifk le>h tkrh gSA nwljs 'kCnksa esa [;kfr fdlh O;olk; dh izflf dk ,slk
=
3
+
7
=
10 ewY; gS, ftlls fd og ml O;olk; esa yxh gqbZ vU; bdkb;ksa }kjk vftZr fd, x, lkekU; ykHk dh
42 42 42 vis{kk vfkd ykHk vftZr djrh gSA lkekU;r% ;g ns[kk x;k gS fd tc ,d O;fDr [;kfr dh jkf'k dk
bl fLFkfr esa lkjk R;kx jes'k }kjk fd;k x;k gSA Hkqxrku djrk gS rks og Hkqxrku mls vfkd ykHk izkIr djus dh fLFkfr esa igqpk nsrk gS, ftls og ek=k
vius iz;Ruksa ls izkIr ugha dj ldrk FkkA
Lo;a tkfp, 1 nwljs 'kCnksa esa [;kfr dks bl izdkj ifjHkkf"kr fd;k tk ldrk gS ^îQeZ dh [;kfr laHkkfor vfkd
1- v vkSj c lk>snkj gSa vkSj 3 %1 osQ vuqikr essa YkkHk foHkkftr djrs gSaA os l dks 1 @4 Hkkx osQ YkkHk vk; dk orZeku ewY; gS** ;k ^Ô;olk; dk og iwthr ewY; gS tks fd mldh foHksnkRed ykHk {kerk
osQ fy, izos'k djkrs gSaA u;k ykHk foHkktu vuqikr gksxk % ls tqM+k gksrk gS**A vr% [;kfr rHkh fo|eku gksxh tc iQeZ lkekU; ykHkksa ls vfkd ykHk vftZr djrh
9 3 4 gSA ftl iQeZ esa gkfu gks jgh gks ;k lkekU; ykHk gks jgs gks,a ml iQeZ dh [;kfr ugha gSA
(v) v 16
, c 16
, l 16
8 4 4 3-5-2 [;kfr osQ ewY; dks izHkkfor djus okys ?kVd
(c) v 16
, c 16
, l 16
[;kfr osQ ewY; dks izHkkfor djus okys eq[; ?kVd fuEu gSa %
10 2 4
(l) v , c , l 1- O;olk; dk Lo:i % ,slh iQeZ tks mPp ewY; o`f mRiknksa dk mRiknu djrh gS ;k ftuosQ mRiknksa
16 16 16
dh ekx fLFkj jgrh gS, vfkd ykHk dekrh gSA vr% ,slh iQeks dh [;kfr vfkd gksrh gSA
8 9 10
(n) v , c , l 2- LFkku % ;fn O;olk; osQanzh; LFkku ij fLFkr gS ;k ml LFkku ij tgk xzkgdksa dh vfkd HkhM+
16 16 16
2- ,Dl vkSj okbZ ykHk dk foHkktu 3 % 2 osQ vuqikr esa djrs gSaA tS+M 1 @5 Hkkx osQ lk>snkj osQ fy, gS rks [;kfr dk ewY; c<+us yxrk gSA
izos'k ysrk gSA u;k ykHk foHkktu vuqikr D;k gksxk ;fn t+MS 3 @20 ,Dl ls rFkk 1@20 okbZ ls ysrk 3- izcak fuiq.krk % ,d lqizcafkr iQeZ ph mRikndrk vkSj ykxr oqQ'kyrk osQ dkj.k vfkd ykHk
gSAa vftZr djrh gS, ftlls mldh [;kfr osQ ewY; esa o`f gksrh gSA
(v) 9% 7% 4 (c) 8 % 8% 4 (l) 6 % 10% 4 (n) 10 % 6% 4 4- ckt+kj dh fLFkfr % ,dkfkdkj dh fLFkfr ;k lhfer izfr;ksfxrk, iQeZ dks vfkd ykHk vftZr
3- v vkSj c ykHk vkSj gkfu dk foHkktu 3% 1 esa djrs gSa , l 1 @4 Hkkx osQ fy, izos'k djrk gSA v djus osQ ;ksX; cukrh gS, blls Hkh iQeZ dh [;kfr osQ ewY; esas o`f gksrh gSA
vkSj c dk R;kx vuqikr % 5- fo'ks"k ykHk % ftl iQeZ dks vk;kr ykblsal, fctyh dh fuEu nj o fujarj vkiwfrZ dk vk'oklu,
(v) cjkcj (c) 3 %1 (l) 2% 1 (n) 3% 2 eky iwfrZ osQ nh?kZdkyhu BsosQ] lqizfl lg;ksxh, isVsaV, O;kikfjd fp vkfn osQ fo'ks"k ykHk izkIr
gksa, mldh [;kfr dk ewY; pk gksxkA
2015-16 2015-16
3-5-3 [;kfr osQ ewY;kadu dh vko';drk mnkgj.k 9
lkekU;r%, O;olk; osQ fo; osQ le; [;kfr osQ ewY;kadu dh vko';drk gksrh gS fdarq lk>snkjh iQeZ xr ikp o"kks esa ,d iQeZ dk ykHk bl izdkj gS % o"kZ 2010, 4,00,000 #-_ o"kZ 2011, 3,98,000 # , Ok"kZ
osQ lanHkZ esa fuEu ifjfLFkfr;ksa esa Hkh ;g vko';drk mRiUu gks ldrh gS % 2012, 45,000 #-_ o"kZ 2013, 4,45,000 #- vkSj o"kZ 2014, 5,00,000 #-A ikp o"kks osQ vkSlr
1- orZeku lk>snkjksa osQ chp ykHk foHkktu vuqikr esas ifjorZu_ ykHkksa osQ pkj o"kks osQ ; osQ vkkkj ij iQeZ dh [;kfr dh x.kuk dhft,\
2- u, lk>snkj dk izos'k_ gy
3- lk>snkj dk lsokfuo`k gksuk_ o"kZ ykHk (#-)
4- lk>snkj dh e`R;q_ 2010 4,00,000
5- iQeZ dk fo?kVu pkyw O;olk; osQ :i esa iQeZ dh fch lfEefyr_ vkSj 2011 3,98,000
6- lk>snkjh iQeks dk ,dhdj.kA 2012 4,50,000
2013 4,45,000
3-5-4 [;kfr ewY;kadu dh fofk;k 2014 5,00,000
pwfd [;kfr ,d vkHkklh ifjlaifk gS blfy, blosQ ewY; dh okLrfod x.kuk djuk cgqr dfBu gSA ;ksx 21,93,000
lk>snkjh iQeZ dh [;kfr dk ewY;kadu djus dh fofHkUu fofk;ksa dks viuk;k tk pqdk gSA fdlh ,d fofk
}kjk x.kuk rFkk nwljh fofk }kjk [;kfr dh x.kuk osQ e; varj ik;k tk ldrk gS blfy, og fofk xr ikp o"kks dk oQq y ykHk #-
vkl
S r ykHk = =
21,93, 000
= 4,38,600 #-
ftlosQ }kjk [;kfr dh x.kuk dh tkuh gS, dk fo|eku lk>snkj rFkk u, lk>snkj osQ e; Li"V :i ls o"kk s dh oQqy l[a;k 5
o.kZu gksuk pkfg,A vkl

S r ykHk
[;kfr =
[;kfr ewY;kadu dh fuEufyf[kr izeq[k fofk;k gSa % ; o"kkaZs dh oQqy l[a;k
1- vkSlr ykHk fofk_ = 4,38,600 #- 4 = 17,54,400 #-
2- vfkykHk fofk_ [;kfr dh mi;qZDr x.kuk bl ekU;rk ij vkkkfjr gS fd Hkfo"; esa ykHk dh fLFkfr esa ifjorZu gksus
3- iwthdj.k fofkA dh laHkkouk ugha gSA
mijksDr mnkgj.k lkkkj.k vkSlr ij vkkkfjr gSA ;fn iQeZ osQ dk;Zdykiksa esa deh vFkok o`f dh
3- 5- 4-1 vkSlr ykHk fofk LFkk;h izo`fr gS rks orZeku o"kZ osQ ykHkksa dks fiNys o"kZ osQ ykHkksa ls vfkd Hkkj fn;k tkrk gS] okaNuh;
bl fofk esa fiNys oqQN o"kks osQ vkSlr ykHk dks ,d fuf'pr o"kks dh Lohr la[;k ls xq.kk djosQ [;kfr gS D;ksafd vkSlr fudkyus dk vkkkj, o"kZ osQ ykHkksa dks e'k% 1, 2, 3, 4 Hkkj nsdj fd;k tkrk gS (ns[ksa
dk ewY;kadu fd;k tkrk gSA ;g bl ekU;rk ij vkkkfjr gS fd izkjafHkd oqQN o"kks esa u;k O;olk; dksbZ mnkgj.k 10 vkSj 11)A
ykHk vftZr ugha djrk gSA vr% og O;fDr tks pkyw O;olk; [kjhnrk gS og [;kfr osQ fy, ml jkf'k mnkgj.k 10
dk Hkqxrku vo'; djrk gS ftls og ykHk osQ :i esas O;olk; osQ izkjafHkd oqQN o"kks esa izkIr dj ldrk
,d iQeZ osQ xr ikp o"kks osQ ykHk bl izdkj gSa %
gSA vr% [;kfr dh x.kuk djus osQ fy, xr o"kks osQ vkSlr ykHk dks mu Hkkoh o"kks dh la[;k ls xq.kk
fd;k tk,xk, ftuesa Hkkoh ykHk vftZr gksus dh laHkkouk gksA o"kZ ykHk (#-)
mnkgj.k osQ fy,, ;fn O;olk; osQ xr o"kks dk vkSlr ykHk 20,000 #- gS vkSj ;g vk'kk fd vxys 2010&11 20,000
rhu o"kksZ esa Hkh bruk gh ykHk izkIr djsxk, rks ,slh fLFkfr esa [;kfr dk ewY; 60,000 #- 2011&12 24,000
2012&13 30,000
(20,000 #- 3) gksxkA
2013&14 25,000
2014&15 18,000
2015-16 2015-16
[;kfr osQ ewY; dk fu/kZj.k Hkfjr vkSlr ykHk osQ 3 o"kZ osQ ; osQ vkkkj ij dhft,A o"kZ 2010 &11, gy
2011 &12, 2012 &13, 2013 &14 vkSj 2014 &15 dks e'k% 1,2,3,4,5 Hkkj iznku djsAa lek;ksftr ykHk dh x.kuk 2011 2012 2013 2014
(#-) (#-) (#-) (#-)
gy
?kVk;k% fn;k x;k YkkHk 20,200 24,800 20,000 30,000
31 ekpZ dks o"kZ dh lekfIr ykHk Hkkj xq.kkad izcakdh; ykxr (4,800) (4,800) (4,800) (4,800)
(#-) (#-)
tksM+k% iwthxr O;; 15,400 20,000 15,200 25,200
2010&11 20,000 1 20,000 vkxe ij izHkkj & & 6,000 &
2011&12 24,000 2 48,000
15,400 20,000 21,200 25,200
2012&13 30,000 3 90,000
?kVk;k% ugha yxk;k x;k kl & & (200) (580)
2013&14 25,000 4 1,00,000
2014&15 18,000 5 90,000 15,400 20,000 21,000 24,620
?kVk;k% vafre LVkWd dk vfkd ewY;kadu & (2,400) & &
15 3,48,000
15,400 17,600 21,000 24,620
3,48,000 #- tksM+k% izkjafHkd LVkWd dk vfkd ewY;kadu & & 2,400 &
Hkfjr vkSlr ykHk = = 23,200 # -
15 lek;ksftr YkkHk 15,400 17,600 23,400 24,620
[;kfr = 23,200 #- 3 = 69,600 #-
Hkfjr vkSlr ykHk dh x.kuk %
mnkgj.k 11 (#-)
,d iQeZ dh [;kfr osQ ewY; dh x.kuk xr pkj o"kks osQ Hkfjr vkSlr ykHk osQ rhu o"kksZa osQ ; osQ vkkkj o"kZ ykHk Hkkj xqa.kkd
ij djsAa xr pkj o"kks dk ykHk bl izdkj gS % 2011, 20,200 #-_ 2012, 24,800 #-_ 2013, 20,000 2011 15,400 1 15,400
#- vkSj 2014, 30,000 #-A izR;sd o"kZ dks Hkkj iznku fd;k gS % 2011&1_ 2012&2_ 2013&3 _ vkSj 2012 17,600 2 35,200
2013 23,400 3 70,200
2014&4
2014 24,620 4 98,480
vkidks fuEu lwpuk,a nh xbZ gSa %
1- 01 flraCkj, 2013 dks la;a=k dh ejEer ij 6,000 #- osQ [kpZ dks vkxe ij izHkkfjr fd;k ;ksx 2,19,280
x;kA mDr jkf'k dk ?kVrs gq, 'ks"k fofk ls 10% izfro"kZ kl dk lek;kstu djrs gq, [;kfr
2,19,280 #-
dh x.kuk gsrq iwthr djsaA Hkfjr vkSlr ykHk =
10
= 21,928 #-
2- o"kZ 2012 osQ fy, vafre LVkWd dks 2,400 #- ls vfkd ewY;kadu fd;k x;k gSA [;kfr = 21,928 #- 3 = 65,784 #-
3- [;kfr ewY;kadu osQ fy, 4,800 #- izcakdh; ykxr osQ okf"kZd izHkkj dks Hkh lfEefyr fd;k gy dh fVIi.kh
gSA (i) 2013 osQ fy, kl #- dk 10%, 4 ekg osQ fy,
= 6,000
#- 10 @100 4@12 = 200 #-
= 6,000
(ii) 2014 osQ fy, kl = 6,000 #- dk 10% 200 #-, ,d o"kZ osQ fy,
= 5,800 #- 10/100 + 580 #-
(iii) 2012 dk vafre LVkWd 2013 o"kZ dk izkjafHkd LVkWd gksxkA
2015-16 2015-16
3- 5- 4-2 vf/ykHk fofk vkSlr ykHk

o"kZ ykHk (#-)
[;kfr ewY;kadu dh vkSlr ykHk fofk (lkekU; ;k Hkfjr) ls vkkkjHkwr ekU;rk ;g gS fd tc u;k
O;olk; LFkkfir fd;k tkrk gS rks ;g vius lapkyu osQ izFke izkjafHkd oqQN o"kks esas dksbZ ykHk vftZr 2010 40,000
2011 50,000
ugha dj ikrkA vr% ml O;fDr dks tks pkyw O;olk; [kjhnrk gS [;kfr osQ :i esas O;olk; osQ izFke oqQN
2012 55,000
o"kks ls izkIr gksus okys ykHk osQ cjkcj jkf'k dk Hkqxrku djuk gksrk gSA ;g fookniw.kZ gS fd ozsQrk dk
2013 70,000
okLrfod ykHk mlosQ oqQy ykHk esa fufgr ugha gSA ;g ykHk dh ml ek=kk rd lhfer gS tks leku O;olk;
2014 85,000
esa fofu;ksftr iwth ij lkekU; izfriQy ls vfkd gSA vr% [;kfr dk ewY;kadu okLrfod ykHk osQ vkkkj
ij ugha cfYd vf/ykHk osQ vkkkj ij djuk okaNuh; gSA lkekU; ykHk ij okLrfod ykHk dk vkfkD; ;ksx 3,00,000
vfkykHk dgykrk gSA vkSlr ykHk = 3,00,000 #-@5 = 60,000 #-

fofu;kfstr itwh ifzriQy dh lkekU; nj vf/ykHk = 60,000 #- 50,000 #- = 10,000 #-
lkekU; ykHk = [;kfr = 10,000 3 = 30,000 #-
100
eku yhft, ,d pkyw iQeZ 1,50,000 #- dh iwth ij 18,000 #- dk ykHk vftZr djrh gS vkSj mnkgj.k 13
izfriQy dh lkekU; nj 10% gSA lkekU; ykHk 15,000 #- (1,50,00010@100) fudkyk tk,xkA
vuq vkSj cuw iQeZ dh iwth 1,00,000 #- vkSj ckt+kj C;kt nj 15% gSA izR;sd lk>snkj dk okf"kZd osru
bl fLFkfr esa vfkykHk 3,000 #- (18,000 #- 15,000 #-) gksxkA vr% bl fofk esa fuEu pj.k
6,000 #- gSAa fiNys rhu o"kks osQ ykHk bl izdkj gSa % 30,000 #-_ 36,000 #-_ vkSj 42,000 #-A [;kfr
lfEefyr gSa%
dk ewY;kadu xr rhu o"kks osQ vkSlr vfkykHk ij nks o"kks osQ ; ij gksxkA iQeZ dh [;kfr dh x.kuk
1- vkSlr ykHk dh x.kuk djsa]
djsAa
2- fofu;ksftr iwth ij izfriQy dh lkekU; nj osQ vk/kj ij lkekU; ykHk dh x.kuk djsa]
3- vkSlr ykHk esa ls lkekU; ykHk ?kVkdj vfkykHk dh x.kuk djsa] vkSj
gy
4- vfkykHk dks fn, x, o"kks osQ ; ls xq.kk djosQ [;kfr dh x.kuk djsaA
15
iwth ij C;kt = 1,00,000 #- 15,000 #-(i)
mnkgj.k 12 100
tksM+k% lk>snkjksa dk osru = 6,000 2 12,000 #-- (ii)
,d O;olk; dh ys[kk iqLrosaQ ;g n'kkZrh gSa fd 31 fnlacj] 2014 dks 5,00,000 #- dh iwth lkekU; ykHk (i + ii) = 27,000 #-
fofu;ksftr gS vkSj fiNys ikp o"kks dk YkkHk bl izdkj gSa % 2010, 40,000 #-_ 2011, 50,000 #-_ 1,08,000 #-
2012, 55000 #-_ 2013, 70,000 #- vkSj 2014, 85,000 #-A vkidks O;olk; osQ vfkykHkksa osQ vkSlr ykHk = 30,000 #- + 36,000 #- + 42,000 #- =
3
3 o"kks osQ ; osQ vkkkj ij [;kfr dh x.kuk djuh gSA izfriQy dh lkekU; nj 10% nh gSaSA = 36,000 #-
vfkykHk = vkSlr ykHk lkekU; ykHk
gy = 36,000 #- 27,000 #-
fofu;kfs tr it
w h lkekU; ifz riQy nj = 9,000 #-
lkekU; ykHk = [;kfr = vfkykHk ; o"kks dh la[;k
100
= 9,000 #- 2
5, 00,000 # - 10
= = 50,000 #- = 18,000 #-
100
2015-16 2015-16
3- 5- 4-3iwthdj.k fofk % (ii) fofu;ksftr iwth ij lkekU; ykHk dh x.kuk djsaA

bl fofk ls [;kfr dk ewY;kadu nks izdkj ls fd;k tkrk gS % (iii) fn, x, xr o"kks osQ vkSlr ykHk dh x.kuk djsaA
(iv) vkSlr ykHk esa ls lkekU; ykHk dh jkf'k dks ?kVkdj vfkykHk dh jkf'k dh x.kuk djsaA
(v) vkSlr ykHk dk iwthdj.k] ;k (c) vf/ykHk dk iwthdj.kA
(v) vfkykHk dh jkf'k dks izfriQy dh lkekU; nj xqa.kkd ls xq.kk djs,a vFkkZr
(v) vkSlr YkkHkksa dk iwthdj.k % bl fofk esa [;kfr dk ewY; izfriQy dh lkekU; nj osQ vkkkj ij
vkSlr ykHk osQ iwthr ewY; esa ls O;olk; esa fofu;ksftr okLrfod iwth (fuoy ifjlaifk) dks vfkykHk
[;kfr = 100
?kVkdj fu/kZfjr dh tkrh gSA blesa fuEu pj.k lfEefyr gSa % lkekU; ifzriQy dh nj
(i) fiNys oqQN o"kks osQ dk;Z laiknu osQ vkkkj ij vkSlr ykHk fuf'pr dhft,A nwljs 'kCnksa esa [;kfr osQ ewY; dks vfkykHk ij iwthr fd;k tkrk gSA bl fofk ls [;kfr dh jkf'k dh x.kuk
(ii) izfriQy dh lkekU; nj osQ vkkkj ij vkSlr ykHk dk iwthxr ewY; fuEu izdkj Kkr djsa% mlh izdkj ls dh tkrh gS TkSlk fd vkSlr YkkHkksa dks iwthr djosQ fd;k tkrk gSA
mnkgj.k osQ fy,, mnkgj.k 14 esa nh xbZ la[;kvksa osQ iz;ksx djus ij vkSlr ykHk 1,00,000 #- gS rFkk lkekU;
vkl
S r ykHk ykHk 82,000 #- (8,20,000 #- dk 10% ) gksxk_ vfkykHk 1,80,000 #- (1,00,000 #- & 82,000 #-)
100
ifzriQy dh lkekU; nj fudysxk, [;kfr 18,000 100@10 = 1,80,000 #- gksxhA
(iii) oqQy ifjlaifk;ksa ([;kfr dks NksM+dj) esa ls ck nkf;Ro ?kVkdj O;olk; esa fofu;ksftr
mnkgj.k 15
okLrfod iwth (fuoy ifjlaifk;k) Kkr djsaA
1- ,d iQeZ dh [;kfr dks fiNys ikp o"kks osQ vkSlr ykHkksa osQ rhu o"kks osQ ; osQ vkkkj ij
fofu;ksftr iwth = oqQy ifjlaifk;k ([;kfr dks NksM+dj) ck nkf;RoA
yxk;k tkrk gS tks fd bl izdkj gSa %
(iv) vkSlr ykHkksa osQ iwthr ewY; esa ls fuoy ifjlaifk;ksa dks ?kVkdj [;kfr osQ oqQy ewY; dh
o"kZ ykHk (gkfu)
x.kuk djsa vFkkZr (ii)&(iii)
(#-)
mnkgj.k 14
2010 10,000
,d O;olk; fiNys oqQN o"kks esa 1,00,000 #- dk vkSlr ykHk vftZr djrk gS vkSj blh izdkj osQ 2011 15,000
O;olk; esa izfriQy dh lkekU; nj 10% gSA ;fn O;olk; dh fuoy ifjlaifk;ksa dk ewY; 8,20,000 #- 2012 4,000
fn;k gS rks iwthxr vkSlr ykHk fofk }kjk [;kfr osQ ewY; dk fukkZj.k djsaA 2013 (5,000)
2014 6,000
gy
2- ;fn iQeZ dh oqQy fofu;ksftr iwth 1,00,000 gS vkSj izfriQy dh lkekU; nj 8% gSA fiNys
vkSlr ykHkksa dk iwthxr ewY;
5 o"kks dk vkSlr ykHk 12,000 #- gS vkSj [;kfr dk vuqeku rhu o"kks osQ vfkykHkksa ij yxk;k
1,00, 000 100
= = 10,00,000 #- tkrk gSaA
10
3- jke cznlZ dk vkSlr ykHk 30,000 #- gSa vkSj iwt
h 2,00,000 #- gSAa O;olk; esa lkekU; izfriQy
[;kfr = iwthr ewY;
fuoy ifjlaifk;k

= 10,00,000 #- 8,20,000 #-
dh nj 10% gSA vfkykHk dh iwt hdj.k fofk dk iz;ksx djrs gq, [;kfr dk ewY; Kkr djsA
= 1,80,000 #-
(c) vfkykHkksa dk iwthdj.k % [;kfr dk fukkZj.k, vf/ykHkksa dk iwthdj.k djosQ lh/s Kkr fd;k tk ldrk gSA gy
bl fofk osQ varxZr vkSlr ykHkksa dk iwthdj.k djus dh vko';drk ugha gSaA blosQ varxZr fuEu pj.k vkrs 1. oqQy ykHk = 10,000 #- + 15,000 #- + 4,000 #- + 6,000 #- & (5,000 #-) = 30,000 #-
gSa & vkSlr ykHk = 30,000@ 5 = 6,000 #-
(i) iQeZ dh fofu;ksftr iwth Kkr djsa ftls oqQy ifjlaifk;ksa esa ls ck nkf;Roksa dks ?kVkdj izkIr fd;k tkrk [;kfr = vkSlr ykHk 3 = 6,000 #- 3 = 18,000 #-
gSA
2015-16 2015-16
2. vkSlr ykHk = 12,000 #- fodYi osQ rkSj ij, bls u, lk>snkj osQ iwth [kkrksa esa tek djsaxs vkSj mlosQ ckn orZeku lk>snkjksa osQ
8 i{k esa muosQ R;kx vuqikr esa lek;ksftr djsaxsA bl fLFkfr esa jkst+ukepk izfof"V bl izdkj dh tk,xh%
lkekU; ykHk = 1,00,000
100
= 8,000 #-
(i) jksdM+ [kkrk uke
vfkykHk = vkSlr ykHk lkekU; ykHk = 12,000 #- 8,000 #- = 4,000 #-
u, lk>snkj dk iwth [kkrs ls
[;kfr = vfkykHk 3 = 4,000 #- 3 = 12,000 #-
(u, lk>snkj }kjk [;kfr osQ Hkkx osQ fy,
3. lkekU; ykHk = 2,00,000 #- 10 @100 = 20,000 #-
ykbZ xbZ jkf'k)
vf/ykHk = vkSlr ykHk lkekU; ykHk = 30,000 #- 20,000 #- = 10,000 #-
[;kfr = vfkykHk 100 @ izfriQy dh lkekU; nj (ii) u, lk>snkj dk iwth [kkrk uke
= 10,000 #- 100@10 = 1,00,000 #-
orZeku lk>snkjksa osQ iwth [kkrs ls (O;fDrxr)
(u, lk>snkj }kjk ykbZ xbZ [;kfr dk orZeku
3-5-5 [;kfr dk O;ogkj lk>snkjksa osQ chp R;kx vuqikr esa caVokjk)
tSlk fd igys ls of.kZr gS] u;k lk>snkj, iQeZ osQ ykHkksa esas ls fo|eku lk>snkj dk Hkkx vfkxzfgr djrk ;fn lk>snkj ;g fu.kZ; djrs gSa fd muosQ iwth [kkrksa ess tek dh xbZ [;kfr dh jkf'k dks O;kikj esa
gS rFkk vf/ykHk esa gqbZ gkfu dh {kfriwfrZ osQ fy, oqQN vfrfjDr jkf'k yxkrk gSA ;g mlosQ Hkkx dh [;kfr j[kk tk,xk, rc dksbZ Hkh vfrfjDr izfof"V djus dh vko';drk ugha gSA ;fn os jkf'k dks fudkyus dk
dgykrh (izhfe;e Hkh dgrs gSa) gSA fodYi osQ rkSj ij, og iQeZ dh iqLrdksa esa [;kfr [kkrk [kksyus osQ fu.kZ; ysrs gSa (iw.kZr ;k vkaf'kd) rc fuEu vfrfjDr izfof"V dh tk,xh %
fy, lger gks ldrk gS] ftlls fd iqjkus lk>snkjksa osQ [kkrs esa vko';d tek dh tk losQA blfy, tc orZeku lk>snkjksa dk iwth [kkrk (O;fDrxr) uke
,d u;k lk>snkj izos'k djrk gS rks [;kfr dk O;ogkj nks izdkj ls fd;k tkrk gSA jksdM+ [kkrs ls
(1) izhfe;e fofk ([;kfr dh jkf'k dk orZeku lk>snkjksa
(2) iquewZY;kadu fofk }kjk vkgj.k)
3- 5- 5-1 izhfe;e fofk mnkgj.k 16
tc ,d u;k lk>snkj vius Hkkx dh [;kfr dh jkf'k dk Hkqxrku jksdM+ osQ :i esa djrk gS rks bl fofk lquhy vkSj fnyhi iQeZ esa lk>snkj gSa vkSj ykHk rFkk gkfu dk foHkktu 5% 3 osQ vuqikr esa djrs gSaA lfpu
dk iz;ksx fd;k tkrk gSA u, lk>snkj }kjk ykbZ xbZ izhfe;e dh jkf'k dks fo|eku lk>snkjksa esa muosQ R;kx iQeZ esa 1@5 Hkkx osQ ykHk osQ fy, izos'k djrk gSA og iwth osQ fy, 20,000 #- vkSj [;kfr osQ Hkkx
vuqikr esa foHkkftr fd;k tkrk gSA ;fn bl jkf'k dk Hkqxrku iqjkus lk>snkjksa dks cM+s lk>snkj }kjk futh osQ fy, 4,000 #- ykrk gSA vko';d jkst+ukepk izfof"V;k nsaA
:i ls fd;k tkrk gS, rks iQeZ dh iqLrdksa esa dksbZ izfo"Vh ugha dh tk,xh ysfdu tc jkf'k dk Hkqxrku (v) tc [;kfr dh jkf'k dks O;olk; esa j[kk tkrk gSA
iQeZ osQ ek;e ls fd;k tkrk gS] tks fd lkekU; fLFkfr esa gksrk gS rks fuEu jkst+ukepk izfof"V;k dh (c) tc [;kfr dh iw.kZ jkf'k dks fudky fn;k tkrk gSaA
tka,xh% (l) tc [;kfr dh jkf'k dk 50 izfr'kr fudkyk tkrk gSA
1. jksdM+ [kkrk uke gy

[;kfr [kkrs ls (v) tc [;kfr dh jkf'k orZeku lk>snkjksa osQ [kkrksa esa tek dh tkrh gS vkSj O;olk; dh iqLrdksa
(izhfe;e osQ fy, u, lk>snkj }kjk ykbZ xbZ jkf'k) esa n'kkZ;h tkrh gSA
2. [;kfr [kkrk uke
orZeku lk>snkjksa dk iwth [kkrs (O;fDrxr) ls
(orZeku lk>snkjksa osQ chp [;kfr dk foHkktu
muosQ R;kx vuqikr esa)
2015-16 2015-16
lquhy] fnyhi vkSj lfpu dh iqLrosQa mnkgj.k 17

jkst+ukepk
frfFk fooj.k jks- i`- uke tek fot; vkSj lat; iQeZ esa lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 3% 2 osQ vuqikr essa djrs gSaA os vt;
la- jkf'k jkf'k dks ykHk esa 1@4 Hkkx osQ fy, lk>snkjh esa izos'k djkus dk fu.kZ; ysrs gSA vt; 30,000 #- iwth osQ fy,
(#-) (#-)
(i) jksdM+ [kkrk uke 24,000 vkSj [;kfr osQ fy, vko';d jkf'k dh jksdM+ ykrk gSA iQeZ dh [;kfr dk ewY;kadu 20,000 #- esa gqvkA
lfpu osQ iwth [kkrs ls 20,000 u;k ykHk foHkktu vuqikr 2%1 %1 gSaA fot; vkSj lat; vius Hkkx dh [;kfr dks vkgfjr djrs gSaA
[;kfr [kkrs ls 4,000
vko';d jkst+ukepk izfof"V;k djsaA
(lfpu }kjk iwth o [;kfr osQ fy, ykbZ xbZ jkf'k)
(ii) [;kfr [kkrk uke 4,000 gy
lquhy osQ iwth [kkrs ls 2,500
(v) vt; vius Hkkx dh [;kfr osQ fy, 5,000 #- ykrk gS (20,000 #- dk 1@4 )
fnyhi osQ iwth [kkrs ls 1,500
(lquhy o fnyhi dks 5% 3 osQ vuqikr esa (c) R;kx vuqikr 2 % 3 dh x.kuk fuEu gSa %
[;kfr dk gLrkarj.k) fot; osQ fy,, iqjkuk vuqikr 3 @5 vkSj u;k vuqikr 2 @4, vr% mldk R;kx vuqikr gksxk
fodYi% ;fn [;kfr dks [kkrk iqLrdksa esa ugha n'kkZ;k tk;s rks uhps nh xbZ izfof"V;k vfHkysf[kr dh tk,xh% =
3 2
=
12 - 10
=
2
#- #- 5 4 20 20
(i) jksdM+ [kkrk uke 24,000 lat; osQ fy,, iqjkuk vuqikr 2 @5 vkSj u;k vuqikr 1 @4, vr% mldk R;kx vuqikr gksxk
lfpu osQ iwth [kkrs ls 24]000 2 1 85 3
(ii) lfpu dk iwth [kkrk 4]000 =
5 4
=
20
=
20
lquhy osQ iwth [kkrs ls 2]500
fnfyi ds iwth [kkrs ls 1]500 fot;] lat; vkSj vt; dh iqLrosaQ
fVIi.kh % ;g ekuk x;k gS fd R;kx vuqikr, iqjkus ykHk foHkktu vuqikr osQ leku gSA jkst+ukepk
(c) tc orZeku lk>snkjksa }kjk [;kfr dh iw.kZ jkf'k dks fudky fy;k tkrk gS % frfFk fooj.k jks-i`- uke tek
jkst+ukepk la- jkf'k jkf'k
frfFk fooj.k jks-i`- uke tek (#-) (#-)
la- jkf'k jkf'k
(#-) (#-) 1- jksdM+ [kkrk uke 35,000
1- mijksDr (v) dh rjg vt; osQ iwth [kkrs ls 30,000
2- mijksDr (v) dh rjg [;kfr [kkrs ls 5,000
3- lquhy dk iwth [kkrk uke 2,500 (vt; }kjk iwth vkSj [;kfr dh ykbZ xbZ jkf'k)
fnyhi dk iwth [kkrk uke 1,500
jksdM+ [kkrs ls 4,000 2- [;kfr [kkrk uke 5,000
(lquhy vkSj fnyhi }kjk [;kfr osQ Hkkx dk fot; osQ iwth [kkrs ls 2,000
jksdM+ fudkyus ij) lat; osQ iwth [kkrs ls 3,000
(l) tc orZeku lk>snkjksa dks tek dh xbZ [;kfr dh jkf'k dk 50 izfr'kr fudkyk tkrk gSa (vt; }kjk ykbZ xbZ [;kfr dh jkf'k dk fot;
jkst+ukepk o lat; }kjk R;kx vuqikr esa foHkktu)
frfFk fooj.k jks-i`- uke tek 3- fot; dk iwth [kkrk uke 2,000
la- (#-) (#-)
lat; dk iwth [kkrk uke 3,000
1- mijksDr (v) dh rjg
2- mijksDr (v) dh rjg jksdM+ [kkrs ls 5,000
3- lquhy dk iwth [kkrk uke 1,250 (vius Hkkx dh [;kfr osQ jksdM+ dk vt;
fnyhi dk iwth [kkrk uke 750 o lat; }kjk fudkys tkus ij)
jksdM+ [kkrs ls 2,000
fVIi.kh % fodYi osQ rkSj ij (1 ) rFkk (2) dh jkst+ukepk izfof"V bl izdkj gksxh%
([;kfr osQ 50 izfr'kr Hkkx osQ cjkcj jksdM+ fudkyus ij)
2015-16 2015-16
fot;] lat; vkSj vt; dh iqLrosaQ ;fn lk>snkjksa }kjk [;kfr [kkrs dks igys dh rjg gh j[kus dk fu.kZ; fy;k tkrk gS, rks u;k lk>snkj
jkst+ukepk vius Hkkx dh [;kfr osQ :i esa osQoy iqLrd ewY; vkSj oqQy ewY; osQ chp osQ varj dh jkf'k dks yk,xkA
frfFk fooj.k jks-i`- uke tek nwljs 'kCnksa esa vt; }kjk 2,500 #- yk, tk,xs (10,000 #- dk 1@4 Hkkx) (20,000 #-&10,000 #-) tks
jkf'k jkf'k fd iqjkus lk>snkjksa esa R;kx vuqikr esa tek dh tk,xh rFkk fo|eku [;kfr dh jkf'k dks vifyf[kr djus
la- (#-) (#-)
osQ fy, dksbZ izfof"V ugha dh tk,xhA
1- jksdM+ [kkrk uke 35,000
mnkgj.k 18
vt; osQ iwth [kkrs ls 35,000 Jhdkar vkSj jeu iQeZ esa lk>snkj gSa vkSj ykHk rFkk gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSaA os 1 @3
(vt; }kjk ykbZ xbZ iwth 30,000 #- vkSj Hkkx osQ ykHk osQ fy, osadV dks lk>snkjh esa izos'k djkus dk fu.kZ; ysrs gSA osadV viuh iwth osQ fy,
[;kfr 5,000 #-) 30,000 #- ykrk gSA og vius Hkkx dh [;kfr dh vko';d jkf'k ykus dh izfrKk djrk gSA izos'k dh
2- vt; dk iwth [kkrk uke 5,000
frfFk dks [;kfr dk ewY;kadu 24,000 #- gqvkA 12,000 #- dh [;kfr iqLrdksa esa igys ls ekStwn gSA
fot; osQ iwth [kkrs ls 2,000
osadV vius Hkkx dh [;kfr osQ fy, vko';d jkf'k ykrk gS vkSj orZeku [;kfr [kkrs dks vifyf[kr djus
osQ fy, lger gksrk gSA
lat; osQ iwth [kkrs ls 3,000
iQeZ dh ys[kk iqLrdksa esa vko';d jkst+ukepk izfof"V;k nsaA
(vt; }kjk ykbZ xbZ [;kfr dh jkf'k dk fot;
vkSj lat; }kjk 2% 3 osQ R;kx vuqikr esa cVokjk) gy
Jhdkar] jeu vkSj osadV dh iqLrosQa
tc [;kfr iqLrdksa esa fo|eku gks % mijksDr [;kfr dk O;ogkj bl ekU;rk ij vkkkfjr gS fd iQeZ dh jkst+ukepk
iqLrdksa esa [;kfr [kkrk ugha gSA ;g laHko gS] tcfd u;k lk>snkj vius [;kfr esa Hkkx dh jkf'k jksdM+ frfFk fooj.k jks-i`- uke tek
esa ykrk gS rks [;kfr dh oqQN jkf'k iqLrdksa esa igys ls gh fo|eku gksA bl fLFkfr esa u, lk>snkj }kjk la- jkf'k jkf'k
ykbZ xbZ [;kfr dh jkf'k dks, iqjkus lk>snkjksa osQ [kkrksa esa tek djus osQ i'pkr fo|eku [;kfr dks iqjkus (#-) (#-)
lk>snkjksa osQ [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa uke djosQ vifyf[kr fd;k tk,xkA fdarq ;fn
;g fu.kZ; fy;k tkrk gS fd [;kfr dks iqLrdksa es iqjkus ewY; esa n'kkZ;k tk,xk] rks u, lk>snkjksa }kjk ykbZ
osadV osQ iwth [kkrs ls 30,000
xbZ jkf'k dks vkuqikfrd :i ls de dj fn;k tk,xkA nwljs 'kCnksa esa u;k lk>snkj iqLRkdksa esa igys ls fo|eku [;kfr [kkrs ls 8,000
[;kfr dh jkf'k ls vfkd, lgefr ewY; esa vius Hkkx dh jkf'k dks jksdM+ osQ :i esa yk,xkA (vius Hkkx dh iwth o [;kfr dh jkf'k ykus ij)
mnkgj.k 17 esa, iQeZ dh [;kfr dk ewY;kadu 20,000 #- gqvk rFkk vt; tks fd 1@4 Hkkx osQ fy, izo's k
2- [;kfr [kkrksa ls uke 8,000
djrk gS] vius Hkkx dh [;kfr osQ fy, 5,000 #- ykrk gSA eku yhft,, iQeZ dh iqLrdksa esa [;kfr dk Jhdkar osQ iwth [kkrs ls 4,800
ewY; 10,000 #- igys ls n'kkZ;k x;k gS rFkk bldks j[kus osQ fy, dksbZ fu.kZ; ugha gqvk gSA bl fLFkfr es,a jeu osQ iwth [kkrs ls 3,200
vt; }kjk ykbZ xbZ [;kfr dh jkf'k dks fot; vkSj lat; osQ [kkrs esa tek djus osQ i'pkr [;kfr dh fo|eku (osadV }kjk ykbZ xbZ [;kfr dh jkf'k iqjkus lk>snkjksa
jkf'k dks vifyf[kr djus osQ fy, fuEu vfrfjDr jkstu+ kepk izfof"V dk vfHkys[ku fd;k tk,xk % }kjk R;kx vuqikr esa foHkkftr)
frfFk fooj.k jks-i`- uke tek 3- Jhdkar dk iwth [kkrk uke 7,200
la- jkf'k jkf'k jeu dk iwth [kkrk uke 4,800
(#-) (#-) [;kfr [kkrs ls 12,000
fot; dk iwth [kkrk uke 6,000
(iqLrdksa esa orZeku [;kfr dks iqjkus vuqikr
lat; dk iwth [kkrk uke 4,000
esa vifyf[kr djus ij)
[;kfr [kkrs ls 10,000 fVIi.kh % D;ksafd u;k lk>snkj ykHk esa vius Hkkx osQ fy, Jhdakr vkSj jeu ls ftl vuqikr esa vfkxzg.k djsxk
([;kfr dks iqjkus vuqikr esa vifyf[kr djus ij) mlosQ ckjs esa oqQN of.kZr ugha gSA ;g n'kkZrk gS fd og osadV osQ i{k esa ykHk osQ Hkkx dk R;kx vius iqjkus vuqikr
essa djsaxs tks fd 3% 2 gSA
2015-16 2015-16
3-5-5-2 iqueZwY;kadu fofk dHkh&dHkh ,d lk>snkj vius Hkkx dh [;kfr dk oqQN Hkkx ykrk gSA bl fLFkfr esa [;kfr osQ fy,
bl fofk dks rc viuk;k tkrk gS tc u;k lk>snkj vius Hkkx dh [;kfr ykus esa vleFkZ gSA bl fLFkfr ykbZ xbZ jkf'k dks iqjkus lk>snkjksa esa muosQ R;kx vuqikr esa ckVus osQ i'pkr [;kfr [kkrs dks iqLrdksa esa
esas iqLrdksa esa [;kfr [kkrk, iqjkus lk>snkjksa dks muosQ iqjkus ykHk gkfu vuqikr esa tek djosQ [kksyk tkrk lk>snkj }kjk ugha ykbZ xbZ jkf'k osQ Hkkx osQ fy, [kksyk tkrk gSA mnkgj.k osQ fy,, iwtk vkSj lanhi ykHkksa
gSA tc iqLrdksa esa [;kfr [kkrk [kksyk tkrk gS rks ;gk nks laHkkouk, mRi gksrh gSa% dk foHkktu 3%3 esa djrs gq, lk>snkj gSaA og rq"kkj dks ykHk osQ 1@ 4 Hkkx osQ fy, izos'k nsrs gSaA rq"kkj
(v) izos'k osQ le; iqLrdksa esa [;kfr [kkrk ugha gksus ij, vkSj dks [;kfr dh oqQy vuqekfur jkf'k 90,000 #- esa ls mldh [;kfr dk Hkkx 30,000 #- ykuk gSA ijarq
(c) izos'k osQ le; iqLrdksa esas igys ls [;kfr [kkrk gksus ijA og 15,000 #- (ns; jkf'k dk vkkk) ykrk gSA bl fLFkfr esa iwtk vkSj lanhi osQ iwth [kkrksa esa 15,000
(v) tc iqLrdksa esa [;kfr [kkrk fo|eku u gks % tc u, lk>snkj osQ izos'k osQ le; iqLrdksa esa [;kfr #- R;kx vuqikr esa foHkkftr djus osQ i'pkr [;kfr [kkrk 45,000 #- (oqQy ewY; dk vkkk) muosQ
[kkrk fo|eku u gks, [;kfr [kkrs dks mlosQ iw.kZ ewY; ls [kksyk tk,xkA blosQ fy, [;kfr [kkrs dks iw.kZ iqjkus ykHk foHkktu vuqikr esa tek djosQ [kksyk tk,xkA
ewY; ls uke i{k esa fy[kk tk,xk rFkk iqjkus lk>snkjksa dks muosQ ykHk foHkktu vuqikr ls tek fd;k tk,xkA (c) tc [;kfr iqLrdksa esa igys ls gh fo|eku gks % ;fn iqLrosaQ igys ls gh [;kfr [kkrs dk 'ks"k n'kkZ
jkst+ukepk izfof"V bl izdkj gksxh % jgh gksa rks [;kfr dk lek;kstu iqjkus lk>snkjksa osQ e; muosQ iwt
h [kkrksa esa muosQ lgefr ewY; rFkk iqLrdksa
[;kfr [kkrk uke esa n'kkZ;s x, [;kfr osQ ewY; esa varj ls fd;k tk,xkA iqLrdksa esa n'kkZ;h xbZ [;kfr dh jkf'k lgefr ewY;
iqjkus lk>snkjksa osQ iwth [kkrs ls (O;fDrxr) ls de ;k T;knk gks ldrh gSA ;fn ;g lgefr ewY; ls de gS rks [;kfr osQ lgefr ewY; rFkk iqLrdksa
([;kfr dks iqjkus vuqikr esa iw.kZ ewY; ls n'kkZ;k x;k) esa n'kkZ;s x, ewY; osQ varj ls [;kfr [kkrs dks uke vkSj iqjkus lk>snkjksa osQ iwth [kkrksa dks muosQ iqjkus ykHk
iQeZ osQ rqyu i=k esa [;kfr dks iw.kZ ewY; ls n'kkZ;k tk,xkA foHkktu vuqikr ls tek fd;k tk,xkA ;fn, ;g lgefr ewY; ls vfkd gS rks varj dks iqjkus lk>snkjksa
mnkgj.k 19 osQ iwth [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa uke rFkk [;kfr [kkrs dks tek djsaxsA
vkgqtk vkSj c:vk iQeZ esa lk>snkj gSa vkSj ykHk vkSj gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSAa os pkS/jh vr% jkst+ukepk izfof"V;k bl izdkj gksxh %
dks 1@ 5 Hkkx osQ ykHk osQ fy, izo's k djkus dk fu.kZ; ysrs gSa ftls og vkgqtk vkSj c:vk ls cjkcj vuqikr (v) tc iqLrdksa esa ntZ [;kfr dk ewY; lgefr ewY; ls de gks%
esa izkIr djsxkA [;kfr dk ewY;kadu 30,000 #- gqvkA pkS/jh iwt h osQ fy, 16,000 #- ykrk gS rFkk og [;kfr [kkrk uke
[;kfr osQ dksbZ Hkh jkf'k ykus dh fLFkfr esa ugha gSA iQeZ dh iqLrdksa esa [;kfr [kkrk fo|eku ugha gSA iQeZ iqjkus lk>snkjksa osQ iwth [kkrs ls (O;fDrxr)
dh iqLrdksa esa [;kfr [kkrk iw.kZ ewY; ls [kksyk tk,xkA vko';d jkstu+ kepk izfof"V;ksa dk vfHkys[ku djsAas ([;kfr [kkrk lger ewY; ij [kksyus ij)
gy (c) tc iqLrdksa esa ntZ [;kfr dk ewY; lgefr ewY; ls vf/d gks%
vkgqtk] c:vk vkSj pkS/jh dh iqLrosQa iqjkus lk>snkjksa dk iwth [kkrk ( O;fDrxr) uke
jkst+ukepk [;kfr [kkrs ls
([;kfr dk ewY; lger ewY; rd uke fd;k)
frfFk fooj.k jks-i`- uke tek
la- jkf'k jkf'k mnkgj.k 20
(#-) (#-)
jke vkSj jfge iQeZ osQ lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 3 % 2 osQ vuqikr esa djrs gSA jkgqy
pkS/jh osQ iwth [kkrs ls 16,000
ykHk esa 1 @3 Hkkx osQ fy, lk>snkjh djrk gSA og iwth osQ fy, 10,000 #- ykrk gSA fdarq og vius Hkkx
(iwth dh jkf'k ykus ij) dh [;kfr ykus esa vleFkZ gS ftldk ewY;kadu 30,000 #- fd;k x;k gSA fuEu ifjfLFkfr;ksa osQ fy,
2- [;kfr [kkrk uke 30,000
vko';d jkst+ukepk izfof"V;k djsaA
vkgqtk osQ iwth [kkrs ls 18,000 (v) tc iQeZ dh iqLrdksa esa [;kfr dk [kkrk ugha [kksyk x;k gS_
c:vk osQ iwth [kkrs ls 12,000 (c) tc iQeZ dh iqLrdksa esa [;kfr dk ewY; 15,000 #- n'kkZ;k x;k gS_ vkSj
(iqjkus vuqikr esa iw.kZ ewY; ls [;kfr [kksyus ij) (l) tc iQeZ dh iqLrdksa esa [;kfr dks 36,000 #- ij ewY;kafdr fd;k x;k gSA
fVIi.kh & rqyu i=k esa [;kfr dks 30,000 #- n'kkZ;k tk,xkA
2015-16 2015-16
gy lkekU;r% tc iQeZ dh iqLrdksa esa [;kfr [kkrk [kksyk tkrk gS rks bls rqyu i=k esa lgerh ewY; ij
(v) tc iqLrdksa esa [;kfr [kkrk ugha gSA n'kkZ;k tkrk gSA ;fn lk>snkjksa us ;g fu.kZ; fy;k gks fd lk>snkjksa osQ iwt
h [kkrksa esa vko';d lHkh lek;kstuksa
jke] jghe vkSj jkgqy dh iqLrosaQ osQ i'pkr~, [;kfr dks iQeZ osQ rqyu i=k esa ugha n'kkZ;k tk,xk rks ,slh fLFkfr esa [;kfr dks vifyf[kr
jkst+ukepk fd;k tk,xkA ,slk [;kfr [kkrs dks lHkh lk>snkjksa osQ [kkrksa osQ tek rFkk iwt h [kkrksa dks (u, lk>snkj lfgr)
u, ykHk foHkktu vuqikr osQ vk/kj ij uke i{k esa n'kkZ;k tk,xkA bl O;ogkj dk fuoy izHkko u, lk>snkj
la- jkf'k jkf'k osQ iwth [kkrs dks mlosQ [;kfr osQ Hkkx ls uke fd;k tk,xk rFkk iqjkus lk>snkjksa osQ iwth [kkrksa dks R;kx
(#-) (#-) vuqikr esa tek fd;k tk,xk rFkk [;kfr dk 'ks"k 'kwU; n'kkZ;k tk,xkA
jkgqy osQ iwth [kkrs ls 10,000
mnkgj.k 21
(jkgqy }kjk ykbZ xbZ iwth dh jkf'k) v vkSj c lk>snkj gSaA ykHk gkfu dk foHkktu cjkcj djrs gSaA os l dks lk>snkjh esas izos'k djkrs gSa rFkk
2- [;kfr [kkrk uke 30,000 u;k vuqikr 4% 3% 2 fuf'pr gksrk gSA l [;kfr osQ fy, oqQN Hkh ykus esa vleFkZ gS ysfdu iwt h osQ fy,
jke osQ iwth [kkrs ls 18,000
25,000 #- ykrk gSA iQeZ dh [;kfr dk ewY;kadu 18,000 #- gSA ;g ekurs gq, vko';d jkst+ukepk
jghe osQ iwth [kkrs ls 12,000
(iqjkus ykHk foHkktu vuqikr esa [;kfr [kkrs izfof"V nsa fd lk>snkj rqyu i=k esa [;kfr dk ewY; ugha n'kkZuk pkgrsA
dks iw.kZ ewY; ls [kksyk x;k)
(c) tc [;kfr dk ewY; iqLrdksa esa 15,000 #- gS gy
jkst+ukepk v] c vkSj l dh iqLrosQa
jkst+ukepk
la- jkf'k jkf'k frfFk fooj.k jks-i`- uke tek
(#-) (#-) la- jkf'k jkf'k
1- jksdM+ [kkrk uke 10,000 (#-) (#-)
(jkgqy }kjk ykbZ xbZ iwth dh jkf'k)
l osQ iwth [kkrs ls 25,000
2- [;kfr [kkrk uke 15,000
(l }kjk iwth osQ fy, jksdM+ ykus ij)
jghe osQ iwth [kkrs ls 6,000 2- [;kfr [kkrk uke 18,000
(lger ewY; ls [;kfr [kkrk [kksyus ij) v osQ iwth [kkrs ls 9,000
(l) tc iqLrdksa esa [;kfr dk ewY; 36,000 #- gS c osQ iwth [kkrs ls 9,000
jkst+ukepk ([;kfr dks iw.kZ ewY; ls [kksyus ij)
frfFk fooj.k jks-i`- uke tek 3- v dk iwth [kkrk uke 8,000
la- jkf'k jkf'k c dk iwth [kkrk uke 6,000
(#-) (#-) l dk iwth [kkrk uke 4,000
1- jksdM+ [kkrk uke 10,000 [;kfr [kkrs ls 18,000
([;kfr dks vifyf[kr djus ij)
(jkgqy }kjk ykbZ xbZ iwth dh jkf'k)
2- jke dk iwth [kkrk uke 3,600 mijksDr (2 ) vkSj (3) izfof"V;ksa dk fuoy izHkko ;g gksxk fd l dk iwth [kkrk 4,000 #-
jghe dk iwth [kkrk uke 2,400 ls uke gksxk rFkk v dk iwth [kkrk vkSj c dk iwth [kkrk muosQ R;kx vuqikr e'k% 1,000 #-
(lger ewY; ls [;kfr dks de djus ij)
2015-16 2015-16
(tek 9,000 #- uke 8,000 #-) vkSj 3,000 #- ( tek 9,000 #- uke 6,000 #-) ls tek lk>snkjksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djosQ [kksyk tk,xk vkSj blosQ i'pkr bl jkf'k dks rqjar
fd;k tkrk gSA [;kfr [kkrk dksbZ 'ks"k ugha n'kkZ,xkA u, ykHk foHkktu vuqikr esa lHkh lk>snkjksa (u, lk>snkjksa lfgr) osQ [kkrs esa uke fd;k tkuk Lohdk;Z gS]
dHkh&dHkh lk>snkj ;g fu.kZ; ysrs gSa fd iqLrdksa esa [;kfr [kkrk ugha n'kkZ;k tk,xk (jkst+ukepk vkSj D;ksfa d u, lk>snkj osQ iwt h [kkrs dk 'ks"k mlosQ [;kfr osQ va'k ls de gks tkrk gSA
[kkrksa esa Hkh ugha)A bl fLFkfr esa [;kfr dk lek;kstu osQoy ,d izfof"V }kjk, u, lk>snkj osQ iwth [kkrs egRoiw.kZ ;g gS fd [;kfr [kkrk lkekU; fLFkfr esa ifjlaifk osQ :i esa [kksyus ij ;ku ugha fn;k
dks mlosQ Hkkx dh [;kfr ls uke djosQ vkSj iqjkus lk>snkjksa osQ iwth [kkrksa dks muosQ R;kx vuqikr dh tkrk RkFkk ;fn tc bldks yk;k tkrk gS rks bls y?kq laHkkfor vofk esa vifyf[kr fd;k tkrk gSA
jkf'k ls tek djosQ dh tk,xhA ;fn mnkgj.k 21 esa ge [;kfr dk O;ogkj blh izdkj djsa rks [;kfr dh
izfof"V bl izdkj gksxh% Lo;a tkfp, 2
frfFk fooj.k jks-i`- uke tek lgh fodYi NkfV, &
la- jkf'k jkf'k 1- lk>snkj osQ izos'k ij, iqjkus rqyu i=k esa n'kkZ;s x, lkekU; lap; gLrkarfjr djsaxs %
(#-) (#-) (v) lHkh lk>snkjksa osQ iwth [kkrksa esa
l dk iwth [kkrk uke 4,000
(c) u, lk>snkj osQ iwth [kkrksa esa
v osQ iwth [kkrs ls 1,000
(l) iqjkus lk>snkjksa osQ iwth [kkrksa esa
c osQ iwth [kkrs ls 3,000
(n) buesa ls dksbZ ugha
2- vk'kk vkSj fu'kk ykHkksa dk foHkktu 2 %1 essa djrs gSaA vk'kk osQ iq=k, vk'kh"k dks 1@4 Hkkx osQ fy,
(l dh ekx dh [;kfr dk lek;kstu)
ftldk 1 @8 Hkkx vk'kk }kjk mlosQ iq=k dks migkj esa fn;k x;k gSA 'ks"k ;ksxnku fu'kk }kjk fn;k x;k
mijksDr izfof"V dk lk>snkjksa osQ iwth [kkrksa ij jkst+ukepk izfof"V;k (2) vkSj ( 3) osQ leku izHkko gksxkA gSA iQeZ dh [;kfr dk ewY;kadu 40,000 #- fd;k x;kA iqjkus lk>snkjksa osQ iwth [kkrksa esa fdruh
[;kfr tek dh tk,xhA
ckWDl 1 (v) 2,500 #- izR;sd
ys[kk ekud 10 (ys-ek-10 ) osQ vuqPNsn 16, tks ^^LFkk;h ifjlif;ksa osQ ys[kkadu** ij vk/kfjr gS, (c) 5,000 #- izR;sd
osQ vuqlkj [;kfr lkekU;r% iqLrdksa esa rHkh vfHkysf[kr dh tkrh gS tc eqnzk vFkok ;ksX; izfriQy osQ (l) 20,000 #- izR;sd
:i esa Hkqxrku fd;k tkrk gSA tc dHkh ,d O;olk; dk fdlh ewY; ij vf/xzg.k gksrk gS (ftldk (n) buesa ls dksbZ ugha
Hkqxrku udn vFkok Hkkxksa vFkok fdlh vU; :i esa gks) tks fd vf/xzfgr fuoy ifjlaifk;ksa osQ ewY; 3- v, c vkSj l ,d iQeZ esa lk>snkj gSaA n u, lk>snkj osQ :i esa izos'k djrk gSA
ls vf/d gS, rks vkf/D; jkf'k vU; vewkZ ykHkksa osQ dkj.k mRiUu gksrh gSA fokh; :f<ofnrk osQ vk/ (v) iqjkuh iQeZ dk fo?kVu gksxk
kj ij [;kfr ,d le;dky ij vifyf[kr dh tkrh gSA gkykfd oqQN ,sls mie gSa tks [;kfr dks (c) iqjkuh iQeZ rFkk iqjkuh lk>snkjh dk fo?kVu gksxk
vifyf[kr ugha djrs gSa] rFkk mls ifjlaifk osQ :i esa iqLrdksa esa cuk, j[krs gSaA (l) iqjkuh lk>snkjh, iquxZfBr gksxhA
(n) buesa ls dksbZ ughaA
ys[kk ekud (ys- e- &10 ), osQ vuqPNsn 16 osQ izkokku dks ns[kus ij oqQN fo'ks"kK ;g le>rs gSa fd 4- fdlh u, lk>snkj osQ izos'k ij, ifjlaifk;ksa esa gqbZ ewY; dh o`f dks uke fd;k tk,xk %
lk>snkj osQ izos'k, lsokfuo`fk vkSj lk>snkj dh e`R;q vkSj lk>snkjksa osQ e; ykHk foHkktu vuqikr esa ifjorZu (v) ykHk o gkfu lek;kstu [kkrs esa
dh fLFkfr esa iQeZ dh iqLrdksa esa [;kfr [kkrk ugha [kksyk tk ldrk gS vkSj bl volj ij [;kfr ls lacafkr (c) ifjlaifk [kkrs esa
lHkh izfof"V;ksa dk vfHkys[ku iQEkZ dh iqLrdksa esa izR;{k :i ls osQoy lk>snkjksa osQ iwth [kkrksa esa fd;k (l) iqjkus lk>snkjksa osQ iwth [kkrs esa
tkrk gSA ;g ys[kk ekud &10 dh vokkj.kk ls vyx gSA ;g ys[kk ekud n'kkZrk gS fd lkekU;r% [;kfr (n) buesa ls dksbZ ughaA
dks iqLrdksa esa ugha yk;k tk,xk tc rd fd bldk Hkqxrku ugha fd;k x;k gks rFkk tc Hkh bldks 5- fdlh u, lk>snkj osQ izos'k ij vforfjr ykHkksa dks tks fd iqjkus iQeZ osQ rqyu i=k esa n'kkZ;s x,
vfHkysf[kr fd;k tk, bls ,d le;kofk osQ i'pkr vifyf[kr fd;k tk,A blfy, vkus okys lk>snkj gSa, iwth [kkrksa esa gLrkarfjr gksaxh &
}kjk mlosQ Hkkx dh [;kfr dh ykbZ xbZ jkf'k dks [;kfr [kkrs esa tek djus osQ i'pkr bls [;kfr [kkrs dks (v) iqjkus lk>snkjksa dks iqjkus iwth foHkktu vuqikr esa
uke djrs gq, iqjkus lk>snkjksa osQ iwth [kkrs esa gLrkarfjr djsaxsA blh izdkj tc vkus okyk lk>snkj vius Hkkx (c) iqjkus lk>snkjksa dks u, ykHk foHkktu vuqikr esa
(l) lHkh lk>snkjh osQ u, ykHk foHkktu vuqikr esa
dh vko';d [;kfr dh jkf'k ykus esa vleFkZ gksrk gS rks [;kfr [kkrs dks blosQ lgefr ewY; ls iqjkus
2015-16 2015-16
3- 5- 5-3 izpNUu [;kfr gse , use vkSj lse dh iqLrosQa

dHkh&dHkh u, lk>snkj osQ izo's k ij [;kfr dk ewY; ugha fn;k x;k gksrkA ,slh fLFkfr esa iwt
h fofu;ksx dh jkst+ukepk
O;oLFkk vkSj ykHk foHkktu vuqikr osQ vkkkj ij [;kfr dk ewY;kadu fd;k tkrk gSA eku yhft,] v vkSj frfFk fooj.k jks-i`- uke tek
c ,d iQeZ esa lk>snkj gSa vkSj iQeZ osQ ykHk dks cjkcj ckVrs gSaA izR;sd dh iwth 45,000 #- gSaA os YkkHk la- jkf'k jkf'k
essa 1@3 Hkkx osQ fy, iQeZ esa u, lk>snkj dks 'kkfey djrs gSaA l 60,000 iwth osQ fy, vkrk gSA vr% 2007 (#-) (#-)
l dh iwth osQ vkkkj ij u;h iquxZfBr iQeZ dh oqQy iwth 1,80,000 #- gksxh (60,000 #- 3) 1- cSad [kkrk uke 60,000
tcfd iQeZ esa v, c vkSj l dh oqQy okLrfod iwth 1,50,000 #- gSA (45,000 #- + 45,000 #- lse osQ iwth [kkrs ls 60,000
+ 60,000 #-) blls ;g fu"d"kZ fudyrk gS fd ;g varj [;kfr osQ dkj.k gS tks fd 30,000 #- (lse iQeZ esa iwth ysdj vk;k)
gS (1,80,000 #- 1,50,000 #-) ftls v vkSj c cjkcj Hkkx esa ckVsxs (iqjkuk vuqikr)A blls mudk 2- [;kfr [kkrk uke 1,10,000
iwth [kkrk ;fn 60,000 #- gksxk rFkk iQeZ dh oqQy iwth 1,80,000 #- gksxhA fodYi osQ rkSj ij gse osQ iwth [kkrs ls 66,000
;fn [;kfr [kkrk ugha [kksyk tkrk gS rc l osQ iwth [kkrs osQ uke i{k esa 10,000 #- fy[ksaxs ([;kfr use osQ iwth [kkrs ls 44,000
dk mldk Hkkx) vkSj v vkSj c izR;sd osQ iwth [kkrsa essa 5,000 #- tek essa fy[ksaxs vkSj iQeZ dh oqQy (lse dk izos'k ij gse vkSj use osQ
iwth igys dh rjg 50,000 #- gksxhA [kkrs esa [;kfr tek)
fodfYid :i ls ;fn [;kfr [kkrk ugha [kksyk tkrk rc [;kfr osQ fy, f}rh; jkst+ukepk izfof"V
mnkgj.k 22 bl izdkj dh tk,xh %
gse vkSj use ,d iQeZ esa lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk dk foHkktu djrs gSAa mudh iwt
h e'k% lse dk iwth [kkrk uke 22,000
80,000 #- vkSj 50,000 #- gSaA os 1 tuojh, 2014 dks lse dks Hkkoh ykHk esa 1@ 5 Hkkx osQ fy, u;k gse osQ iwth [kkrs ls 13,200
lk>snkj 'kkfey djrs gSaA lse 60,000 #- dh iwth ysdj vkrk gSA [;kfr osQ ewY; dh x.kuk dhft, vkSj use osQ iwth [kkrs ls 8,800
lse osQ izos'k ij iQeZ dh iqLrdksa esa jkst+ukepk izfof"V;k dhft,A ([;kfr dh jkf'k dks iqjkus lk>snkjksa osQ [kkrs esa tek)
gy
Lo;a djsa
iQeZ dh [;kfr dh x.kuk&
1- ,d iQEkZ osQ fiNys rhu o"kks dk ykHk 5,00,000 #-, 4,00,000 #- vkSj 6,00,000 #- gSA fiNys
lse dh iwth = 60,000 #- rhu o"kks osQ vkSlr ykHk osQ pkj o"kZ dh ; osQ vkkkj ij [;kfr osQ ewY; dh x.kuk djsaA
1 2- ,d iQeZ osQ xr ikap o"kks dk ykHk 20,000 #-, 30,000 #-, 40,000 #-, 50,000 #- vkSj
lse dk Hkkx =
5 60,000 #- gSA [;kfr osQ ewY; dh x.kuk lfgr vkSlr ykHk osQ 3 o"kZ osQ ; osQ vkkkj ij Hkkj
u, iQeZ dh oqQy iwth = 5 60,000 #- = 3,00,000 #- 1,2,3,4 vkSj 5 dk e'k% iz;ksx djrs gq, djsaA
gse + use + lse dk Hkkx = 80,000 #- + 50,000 #- + 60,000 #- 3- ,d iQeZ dk ykHk o"kZ 2003, 2004, 2005 vkSj 2006 osQ nkSjku e'k% 16,000 #-, 20,000 #-
24,000 #- vkSj 32,000 gSA iQeZ esa 1,00,000 #- dk iwth fofu;ksx gSA fofu;ksx ij izfriQy
= 1,90,000 #-
dh lkekU; nj 18% okf"kZd gSA fiNys pkj o"kks osQ vkSlr vf/ykHk osQ 3 o"kZ dh ; osQ vkkkj
iQeZ dh [;kfr = 1,10,000 #- (3,00,000 #- & 1,90,000 #-) ij [;kfr dh x.kuk djsaA
1 4- mijksDr iz'u esa fn, x, vkdM+ksa osQ vkkkj ij [;kfr dk ewY;kadu vfkykHk osQ iwthdj.k fofk
lse dk Hkkx = 1,10,000 #- = 22,000 #-
5 }kjk dhft,A D;k [;kfr dh jkf'k dk ewY; fHkUu gks ldrk gS ;fn bldh x.kuk vkSlr ykHkksa osQ
iwthdj.k ls dh tk,\ vius mkj dh lR;rk dh iqf"V la[;kRed vkkkj ij dhft,A
2015-16 2015-16
5- fxjh vkSj 'kkark iQeZ esa lk>snkj gSa vkSj ykHk dk foHkktu cjkcj djrs gSaA os lk>snkjh esa dkp: jktsanz osQ iwth [kkrk uke 8,000
dks izos'k nsrs gSa tksfd iQeZ osQ 1 @5 Hkkx osQ ykHk osQ fy, iwth osQ vfrfjDr 20,000 #- [;kfr lqjsanz osQ iwth [kkrk uke 2,000
osQ :i esa ykrk gSA jkst+ukepk izfof"V D;k gksxh, ;fn ykHk vkSj gkfu [kkrs ls 10,000
(v) iQeZ dh iqLrdksa esa [;kfr [kkrk ugha n'kkZ;k x;k gSA (ykHk vkSj gkfu [kkrs osQ uke 'ks"k dk
(c) iQeZ dh iqLrdksa esa [;kfr [kkrk 40,000 #- ls n'kkZ;k x;k gSA
iqjkus lk>snkjksa osQ iwth [kkrksa essa gLrkarj.k)
6- v vkSj c iQeZ esas lk>snkj gSa vkSj ykHk dk foHkktu 3 % 2 osQ vuqikr esa djrs gSaA os iQeZ esa 1@5
Hkkx osQ ykHk osQ fy, l dks lk>snkjh esa izos'k nsrs gSaA iQeZ dh [;kfr dk ewY;kadu 1,00,000 #- 3-7 ifjlaifk;ksa dk iquewZY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k
gqvkA og vius Hkkx dh [;kfr ykus esa vleFkZ gSA jkst+ukepk izfof"V D;k gksxh ;fn %
(v) [;kfr [kkrk iw.kZ ewY; ls [kksyk tkrk gS mlosQ ckn vifyf[kr fd;k tkrk gSA u, lk>snkj osQ izos'k ij, ;g x.kuk djuk fd D;k iQeZ dh ifjlaifk;ksa dks muosQ orZeku ewY; ij n'kkZ;k
(c) [;kfr [kkrk ugha [kksyk tkrkA x;k gS, vko';d gSA bl fLFkfr esa ifjlaifk;ksa dk ewY; vfkd gksxk ;k de gksxkA budk iquewZY;kadu
3-6 lafpr ykHkksa vkSj gkfu;ksa dk lek;kstu fd;k tk,xkA blh izdkj nkf;Roksa dk iqu% fu/kZj.k Hkh fd;k tk,xk ftlls iqLrdksa esa budksa muosQ lgh
ewY; ij yk;k tk losQA bl le; ;gk ij oqQN xSj&vfHkysf[kr ifjlaifk;ksa ,oa nkf;Ro Hkh iQeZ esa gks
dHkh&dHkh iQeZ esa lafpr ykHk fo|eku gksrs gSa ftudks lk>snkjksa osQ iwth [kkrs esa gLrkarfjr ugh fd;k
tkrk gSA ;g lkekU;r% lkekU; lap;, lap; dks"k vkSj ykHk rFkk gkfu [kkrks osQ 'ks"k osQ :i esa gksrs gSA ldrs gSaA budks Hkh iQeZ dh ys[kk iqLrdksa esa ykuk gksxkA bl ms'; osQ fy, iQeZ iquewZY;kadu [kkrk rS;kj
u;k lk>snkj bl rjg osQ lafpr ykHkksa esa Hkkx dk vfkdkjh ugha gSA budk caVokjk lk>snkjksa osQ iwth [kkrksa djrh gSA izR;sd ifjlaifk ;k nkf;Ro ij ykHk ;k gkfu dks bl [kkrs esa gLrkarfjr fd;k tkrk gS rFkk vUr
esa iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djosQ fd;k tkrk gSaA esas blosQ 'ks"k dks iqjkus lk>snkjksa osQ iwth [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djrs gSaA
blh izdkj oqQN lafpr gkfu;k tks fd ykHk rFkk gkfu [kkrs dk uke 'ks"k osQ :i esa iQeZ osQ rqyu i=k nwljs 'kCnksa esa iquewZY;kadu [kkrs dks izR;sd ifjlaifk osQ ewY; esa o`f ij rFkk nkf;Ro esa deh gksus ij
esa n'kkZ;h xbZ gSaA ;g laHko gS fd bu lc dks Hkh iqjkus lk>snkjksa osQ iwth [kkrksa esa gLrkarfjr fd;k tk,A tek fd;k tk,xk D;ksafd ;g ,d vfHkykHk gS vkSj ifjlaifk osQ ewY; esa deh rFkk nkf;Ro esa o`f gksus
(ns[ks mnkgj.k 23 ) ij uke fd;k tk,xk D;ksafd ;g ,d gkfu gSA blh izdkj xSj&vfHkysf[kr ifjlaifk;k tek rFkk
mnkgj.k 23 xSj&vfHkysf[kr nkf;Roksa dks iqueZYw ;kadu [kkrs esa uke i{k fd;k tk,xkA ;fn iquewYZ ;kadu [kkrk var esa tek
jktsUnz vkSj lqjsUnz ,d iQeZ esa lk>snkj gSa rFkk 4 %1 osQ vuqikr esa ykHk dk foHkktu djrs gSaA os vizSy 15, 'ks"k n'kkZrk gS rks ;g fuoy ykHk vkSj ;fn uke 'ks"k n'kkZrk gS rks ;g fuoy gkfu gS, ftldks fd iqjkus
2014 dks ujsUnz dks iQeZ esa izos'k nsrs gSaA bl frfFk dks iQeZ osQ lkekU; lap; esa 20,000 #- vkSj ykHk lk>snkjksa esa muosQ ykHk foHkktu vuqikr esa gLrkarfjr fd;k tk,xkA
gkfu [kkrs osQ uke 'ks"k esa 10,000 #- gSA lafpr ykHk o gkfu dks lek;ksftr djus osQ lanHkZ esa vko';d ifjlaifk;ksa osQ iqueZwY;kadu vkSj nkf;Roksa dks iqufuZ/kZj.k ij fuEu izfof"V;k vfHkysf[kr dh tk,axhA
jkst+ukepk izfof"V;k djsaA
(i) ifjlaifk;ksa osQ ewY; esa o`f ij
gy ifjlaifk [kkrk uke
jktsUnz, lqjsUnz vkSj ujsUnz dh iqLrosQa iqueZwY;kadu [kkrs ls (ykHk)
jkst+ukepk (ii) ifjlaifk;ksa osQ ewY; esa deh ij
frfFk fooj.k jks-i`- uke tek iqueZwY;kadu [kkrk uke
la- jkf'k jkf'k ifjlaifk [kkrs ls (gkfu)
2014 (#-) (#-) (iii) nkf;Ro osQ ewY; esa o`f ij
15 vizy
S lkekU; lap; [kkrk uke 20,000 iqueZwY;akdu [kkrk uke
jktsanz osQ iwth [kkrs ls 16,000 nkf;Ro [kkrs ls (gkfu)
lqjsanz osQ iwth [kkrs ls 4,000 (iv) nkf;Ro osQ ewY; esa deh ij
(ujsanz osQ izos'k ij lkekU; lap; dk jktsanz nkf;Ro [kkrk uke
vkSj lqjsanz osQ iwth [kkrksa esa gLrkarj.k) iquewZY;kadu [kkrs ls (ykHk)
2015-16 2015-16
(v) xSj&vfHkysf[kr ifjlaifk osQ fy, 3. i+QuhZpj dk iquewYZ ;kadu 9,000 #- ij fd;k x;kA
jksdM+ [kkrk uke 4. fofok nsunkjksa ij 5% lafnX/ .kksa dk izko/ku fd;k x;k vkSj 200 #- fctyh dk fcy nsus
iquewZY;kadu [kkrs ls (ykHk) osQ fy, miyCk jgsaxsA
(vi) xSj&vfHkysf[kr nkf;Ro osQ fy, 5. 1,000 #- ewY; osQ fofu;ksx (ftUgsa rqyu i=k esa ugha n'kkZ;k x;k gS) cgh [kkrks esa n'kkZ;k tk,xkA
iquewZY;kadu [kkrk uke 6. ,d ysunkj ftl ij 100 #- ns; gS vifyf[kr fd;k x;kA
jksdM+ [kkrs ls (gkfu) jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa vkSj iquewZY;kadu [kkrk vkSj lk>snkjksa osQ iwth [kkrs rS;kj djsaA
(vii) iquewZY;kadu ij YkkHk dks gLrkarj.k djus ij, ;fn tek 'ks"k gks gy
iquewZY;kadu [kkrk uke v, c vkSj l dh iqLrosaQ
iqjkus lk>snkjksa osQ iwth [kkrs ls (O;fDrxr) (iqjkus vuqikr esa) jkst+ukepk
(viii) iquewZY;kadu ij gkfu dks gLrkarfjr djus ij frfFk fooj.k jks-i`- uke tek
iqjkus lk>snkjksa osQ iwth [kkrs (O;fDrxr) uke 2014 la- jkf'k jkf'k
iquewZY;kadu [kkrs ls (iqjkus vuqikr esa) (#-) (#-)
fVIi.kh% izfof"V (i), (ii), (iii) vkSj (iv) dks osQoy ifjlaifk;ksa vkSj nkf;Roksa osQ ewY; esa o`f ;k deh dh vizSy cSad [kkrk uke 20,000
jkf'k ls fd;k tk,xkA 01 l osQ iwth [kkrs ls 15,000
mnkgj.k 24 (l iwth vkSj [;kfr dh /ujkf'k yk;k)
fuEu rqyu i=k v vkSj c dk gS] tks 3% 2 osQ vuqikr esa YkkHk foHkkftr djrs gSaA 02 [;kfr [kkrk uke 5,000
v osQ iwth [kkrs ls 3,000
1 vizSy, 2007 dks v vkSj c dk rqyu i=k c osQ iwth [kkrs ls 2,000
nkf;Ro jkf'k ifjlaifk;k jkf'k (izhfe;e dk v vkSj c dks 3% 2

(#-) (#-) osQ R;kx vuqikr esa cVokjk)
fofo/ ysunkj 20,000 gLrLFk jksdM+ 3,000
03 iqueZwY;kadu [kkrk uke 3,100
iwt
h% nsunkj 12,000
LVkWd [kkrs ls 1,500
v 30,000 LVkWd 15,000

i+QuhZpj [kkrs ls 1,000
c 20,000 50,000 i+QuhZpj 10,000

lafnXk .k osQ fy, izkokku [kkrs ls 600
la;a=k ,oa e'khujh 30,000

(ifjlaifk;ksa osQ iqueZwY;kadu ij)
70,000 70,000
04 la;a=k ,oa e'khujh [kkrk uke 3,000
fofu;ksx [kkrk uke 1,000
bl frfFk dks, fuEu 'krks ij l dks lk>snkjh esa izos'k fn;k x;k % iqueZwY;kadu [kkrs ls 4,000
1. l ykHk esa 1 @6 Hkkx osQ fy, 15,000 #- dh iwth vkSj 5,000 #- [;kfr osQ fy, izhfe;e (iqueZwY;kadu ij ifjlaifk;ksa osQ ewY; esa o`fz ij)
osQ :i esa yk,xkA 05 iqueZwY;kadu [kkrk uke 200
2. LVkWd osQ ewY; esa 10% deh rFkk la;a=k ,oa e'khujh esa 10% dh o`f gqbZA cdk;k fctyh [kkrs ls 200
(cdk;k fctyh fcy osQ izkokku ij)
2015-16 2015-16
06 fofok ysunkj [kkrk uke 100 mnkgj.k 25

iquewZY;kadu [kkrs ls 100 uhps fn;k x;k rqyu i=k v vkSj c dk gS tks 31 ekpZ] 2014 dks lk>snkjh O;kikj pyk jgs gSa rFkk 2%1
(ysunkj osQ nkok u djus ij jkf'k osQ vuqikr esa ykHk dk foHkktu djrs gSaA
vifyf[kr dh xbZ) 31 ekpZ , 2014 dks v vkSj c dk rqyu&i=k
07 iquewZY;kadu [kkrk uke 800
nkf;Ro jkf'k ifjlafk;k jkf'k
v osQ iwth [kkrs ls 480 (#-) (#-)
c osQ iwth [kkrs ls 320
ns; foi=k 10,000 gLrLFk jksdM+ 10,000
(ifjlaifk;ksa osQ iquewZY;kadu o nkf;Roksa osQ fofok ysunkj 58,000 cSadLFk jksdM+ 40,000
iqufuZ/kZj.k ij ykHk dk v vkSj c dks iqjkus ykHk cdk;k O;; 2,000 fofok nsunkj 60,000
foHkktu vuqikr esa gLrkarj.k) iwth LVkWd 40,000
iquewZY;kadu [kkrk v 1,80,000 la;a=k ,oa e'khujh 1,00,000

c 1,50,000 3,30,000 Hkou 1,50,000
uke tek
4,00,000 4,00,000
(#-) (#-) rqyu i=k dh frfFk dks l dk fuEu 'krks ij iQeZ esa izos'k gksrk gSa %
LVkWd 1,500 la;a=k ,oa e'khujh 3,000 1- l iQeZ esa 1 @4 Hkkx osQ fy, 1,00,000 #- vkSj 60,000 #- [;kfr osQ :i esa yk,xkA
iQuhZpj 1,000 fofu;ksx 1,000 2- la;a=k dk ewY; 1,20,000 #- gqvk vkSj Hkou osQ ewY; esas 10 izfr'kr dh o`f gqbZA
lafnX/ .k osQ fy, 600 fofok ysunkj 100 3- LVkWd 4,000 #- ls vfkd ewY;kafdr gSA
izko/ku cdk;k fctyh 200 4- nsunkjksa ij 5 izfr'kr dh nj ls lafnXk .k osQ fy, izkokku cuk;k tk,xkA
iquewZY;kadu ij ykHk dk 5- 1,000 #- osQ ysunkjksa dk vfHkys[ku ugha gqvk FkkA
gLrkarj.k% iquewZY;kadu [kkrk, lk>snkjksa osQ iwth [kkrs vkSj u, lk>snkj osQ izos'k osQ ckn iquxZfBr iQeZ dk rqyu
v dh iwth 480 i=k rS;kj djsaA
c dh iwth 320 gy
4,100 4,100 v vkSj c dh iqLrosaQ
iquewZY;kadu [kkrk
lk>snkjksa osQ iwth [kkrsa uke tek
uke tek fooj.k jkf'k fooj.k jkf'k
frfFk fooj.k v c l frfFk fooj.k v c l (#-) (#-)
2014 (#-) (#-) (#-) 2007 (#-) (#-) (#-) gLrLFk LVkWd 4,000 la;a=k ,oa e'khujh 20,000
lafnXk .k osQ fy, 3,000 Hkou 15,000
vizSy 'ks"k vk@yk 33,480 22,320 15,000 vizSy 'ks"k vk@yk 30,000 20,000
izkokku
01 1 cSd
a & & 15,000
ysunkj 1,000
[;kfr 3,000 2,000 & iqueZwY;kadu ij ykHk dk gLrkarj.k
iquewZY;kadu 480 320
v dh iwth 18,000
(ykHk) c dh iwth 9,000 27,000
33,480 22,320 15,000 33,480 22,320 15,000
35,000 35,000
2015-16 2015-16
lk>snkjksa osQ iwth [kkrs ifjlaifk i{k esa ykHk rFkk gkfu [kkrs dh jkf'k 1,00,000 #- n'kkZ;h xbZ gSA fuEu O;ogkjksa osQ
uke tek vfHkys[ku osQ fy, vko';d jkst+ukepk izfof"V;k nsaA
frfFk fooj.k v c l frfFk fooj.k v c l
3- vk'kq rFkk jkgqy ykHkksa dk foHkktu 5 % 3 esa djrs gq, lk>snkj gSaA xkSjo dks 1 @5 Hkkx osQ fy, izos'k
2014 (#-) (#-) (#-) 2014 (#-) (#-) (#-)
fn;k tkrk gS rFkk mlls va'knku osQ fy, vkuqikfrd iwth rFkk 4,000 #- izhfe;e ([;kfr) osQ
31ekpZ 'ks"k vk@yk 2,38,000 1,79,000 1,00,000 31ekpZ 'ks"k vk@yk 1,80,000 1,50,000
cSad & & 1,00,000
fy, dgk tkrk gSA vk'kq vkSj jkgqy dh iwth, iquewZY;kadu vkSj [;kfr ls lacafkr lHkh lek;kstuksa
[;kfr 40, 000 20, 000 & osQ i'pkr e'k% 47,000 #- rFkk 35,000 #- gSaA
iqueZYw ;kadu 18, 000 9, 000 vko';d% u, ykHk foHkktu vuqikr rFkk xkSjo }kjk ykbZ xbZ iwth dh x.kuk dhft, rFkk mijksDr
2,38,000 1,79,000 1,00,000 2,38,000 1,79,000 1,00,000 osQ fy, vko';d jkst+ukepk izfof"V;k nsaA
01 vizSy, 2014 dks v, c vkSj l dk rqyu i=k 3- 8 iwth dk lek;kstu

nkf;Ro jkf'k ifjlaifk;k jkf'k dHkh&dHkh, lk>snkj osQ izos'k osQ le;, lk>snkj ykHk foHkktu vuqikr osQ vkkkj ij viuh iwth osQ
(#-) (#-) lek;kstu osQ fy, lger gksrs gSaA ,slh fLFkfr esa ;fn u, lk>snkj dh iwth nh xbZ gS rks mlosQ vkkkj
ns; foi=k 10,000 gLrLFk jksdM+ 10,000 ij iqjkus lk>snkjksa dh u;h iwth dh x.kuk dh tkrh gSA [;kfr, lap; vkSj ifjlaifk;ksa vkSj nkf;Roksa dk
fofok ysunkj 59,000 cSadLFk jksdM+ 2,00,000 iquewZY;kadu vkfn osQ lHkh lek;kstuksa osQ i'pkr fukkZfjr dh xbZ iwth dh rqyuk iqjkuh iwth ls dh tkrh
cdk;k O;; 2,000 fofok nsunkj 60,000 gSa A ;fn fdlh lk>snkj dh iwth de gksrh gSa rks og deh dks iwjk djus osQ fy, vko';d jkf'k ysdj
iwt
h% ?kVk;k% lafnXk .kksa (3,000) 57,000 vkrk gS vkSj ftl lk>snkj dh jkf'k vfkd gksxh og iwth dh vfkd jkf'k dks fudky dj ys tk,xkA
v 2,38,000 osQ fy, izkokku (ns[kas mnkgj.k 26 )
c 1,79,000 LVkWd 36,000
l 1,00,000 5,17,000 la;a=k ,oa e'khujh 1,20,000
mnkgj.k 26
Hkou 1,65,000 v vkSj c ,d iQeZ esa lk>snkj gSa rFkk 2%1 osQ vuqikr esa YkkHk dk foHkktu djrs gSaA os l dks ykHk esa
5,88,000 5,88,000 1@ 4 Hkkx osQ fy, 'kkfey djrs gSAa l 20,000 #- iwth osQ fy, ykrk gSA [;kfr, ifjlaifk;k ,oa nkf;Roksa
ls lacafkr lek;kstuksa osQ i'pkr iqjkus lk>snkjksa v vkSj c dh iwth e'k% 45,000 #- 15,000 #-
gksxhA ;g fu.kZ; fy;k x;k fd lk>snkjksa dh iwth u, ykHk foHkktu vuqikr osQ vuqlkj gksxhA v vkSj c
Lo;a djsa dh ubZa iwth Kkr dhft, rFkk ;g ekurs gq, jkst+ukepk izfof"V;k djsa fd ftl lk>snkj dh iwth de gksxh
1- vlye, tsdc vkSj gjh cjkcj osQ lk>snkj gSa mudh iwth e'k 1,500 #-, 1,750 #- vkSj og vko';d jkf'k ysdj vk,xk rFkk iwth jkf'k vfkd gksus ij fudky yh tk,xhA
2,000 #- gSaA os lruke dks lk>snkjh esa cjkcj Hkkx ls izos'k nsrs gSa] ftlosQ fy, og 1@ 4 Hkkx
gy
dh [;kfr osQ 1,500 #- rFkk iwth osQ fy, 1,800 #- dk Hkqxrku djrk gSaA nksuksa jkf'k O;kikj esa
jgsxhA iqjkus iQeZ osQ nkf;Ro 3,000 #- rFkk ifjlaifk;k, jksdM+ osQ vfrfjDr 'kkfey gSa % eks V j 1- u, ykHk foHkktu vuqikr dh x.kuk% ;g ekuk x;k gS fd l us viuk Hkkx , v vkSj c ls iqjkus ykHk
1,200 #-, i+QuhZpj 400 #-, LVkWd 2,650 #i;s, nsunkj 3,780 #- gSaA eksVj rFkk i+QuhZpj dk foHkktu vuqikr esa fy;k gS] vFkkZr 2%1
iquewZY;akdu e'k% 250 #- vkSj 380 #- gSa rFkk ewY;kl dks vifyf[kr fd;k x;k gSaA gLrLFk oqQy Hkkx =1
jksdM+ dk fu/kZj.k djsa rFkk lruke osQ izos'k osQ ckn rqyu i=k rS;kj djsaA 1
2- chuw rFkk lquhy ykHk dk foHkktu 3% 2 esa djrs gq, lk>snkj gSaA 01 vizSy] 2003 dks bZuk dks l dk Hkkx =
4
1 @4 Hkkx osQ fy, lk>snkj cukrs gSa tks fd iwth osQ :i esa 2,00,000 #- rFkk izhfe;e osQ fy,
1 3
1,00,000 #- jksdM+ ykrh gSA izos'k osQ le; lkekU; lap; 1,20,000 #- rFkk rqyu i=k osQ 'ks"k Hkkx = 1 =
4 4
2015-16 2015-16
3 2 6 ;g ;ku nsus ;ksX; gS fd lk>snkjksa osQ iwth [kkrs esa vkfkD; ;k deh dks lk>snkjksa osQ chp vuqcak
v dk u;k Hkkx = =
4 3 12 osQ vkkkj ij lacafkr pkyw [kkrs esa gLrkarfjr dj fn;k tkrk gSA (ns[kas mnkgj.k 27 )
3 1 3 mnkgj.k 27
c dk u;k Hkkx = =
4 3 12
1 3 3 v, c vkSj l ,d iQeZ esa lk>snkj gSa rFkk 3 % 2%1 osQ vuqikr esa ykHk dk foHkktu djrs gSAa os n dks iQeZ
l dk u;k Hkkx = =
esas 1@4 Hkkx osQ fy, izo's k nsrs gS ftlls og v ls 1@8 Hkkx rFkk c ls 1@8 Hkkx izkIr djrk gSA iQeZ dh
4 3 12
vr% v, c vkSj l osQ chp u;k YkkHk foHkktu vuqikr 6 % 3 % 3 ;k 2 %1 %1 gksxkA oqQy iwt h 1,20,000 #- fu/kZfjr dh tkrh gS rFkk n dks vius 1@4 Hkkx osQ fy, iQEkZ esa iwt h ykuk r;
2- v vkSj c dh u;h iwth% gqvkA vU; lk>snkjksa dh iwt
h dk lek;kstu Hkh muosQ ykHk foHkktu vuqikr osQ vkkkj ij fd;k tk,xkA leLr
l dh iwth (ftldk ykHk esa 1@4 Hkkx gS) 20,000 #- gSA c dk ykHk esa u;k Hkkx 1 @4 gSA vr% lek;kstuksa osQ i'pkr v, c vkSj l dh iwt h e'k% 40,000 #- 35,000 #- vkSj 30,000 #- gSA v, c
mldh iwth Hkh 20,000 #- gksxhA v dk u;k Hkkx 2 @4 gS tks fd l osQ Hkkx dk nksxquk gksxkA blfy, vkSj l dh u;h iwt h dh jkf'k Kkr djsa vkSj vko';d jkstu+ kepk izfof"V dk vfHkys[ku djsAa
mldh iwth 40,000 #- gksxhA
gy
fodYi osQ rkSj ij l dh iwth osQ vkkkj ij iQeZ dh oqQy iwth 80,000 #- gS (4@ 1 20,000 #-)
vr% YkkHk esa Hkkx osQ vkkkj ij v vkSj c dh iwth gksxh % 1- u, ykHk foHkktu vuqikr dh x.kuk %
2 1 1 3
v dh iwth = 80,000 #- dk = 40,000 #- v = =
4 2 8 8
1 1 1 5
c dh iwth = 80,000 #- dk = 20,000 #- c = =
4 3 8 24
leLr lek;kstuksa osQ i'pkr~ v vkSj c dh iwth e'k% 45,000 #- vkSj 15,000 #- gSaA vr% v l dks ykHk esa igys dh rjg 1/6 Hkkx fn;k tk,xkA
iQeZ ls 5,000 #- (45,000 #- & 40,000 #-) fudky dj ys tk,xkA tcfd c 5,000 #- (20,000 vr% v, c, l vkSj n dk u;k ykHk foHkktu vuqikr gksxk %
& 15,000 #-) dh jkf'k dks ysdj vk,xkA jkst+ukepk izfof"V gksxh % 3
:
5
:
1
:
1
;k 9
:
5
:
4
:
6
;k 9:5:4:6
8 24 6 4 24 24 24 24
jkst+ukepk 2- lHkh lk>snkjksa dh iwth dk fu/kZj.k %
frfFk fooj.k jks-i`- uke tek 9
la- jkf'k jkf'k v dh iwth = 1,20,000 #- = 45,000 #-
24
(#-) (#-)
c dh iwth = 1,20,000 #- 5 = 25,000 #-
v dk iwth [kkrk uke 5,000 24
l dh iwth = 1,20,000 #- 4 = 30,000 #-
(v }kjk vfkd jkf'k dks fudkyus ij) 24
jksdM+ [kkrk uke 5,000 n dh iwth = 1,20,000 #- 6 = 30,000 #-

c osQ iwth [kkrs ls 5,000 24
(c }kjk ykbZ xbZ de jkf'k) vr% v 5,000 #- (4,50,000 #- & 40,000 #-) yk;sxk, c 10,000 #- (35,000 #- &
25,000 #-) fudky dj ys tk,xkA l 10,000 # (30,000 #- & 20,000 #-) fudkys vkSj n
dHkh&dHkh iQeZ dh oqQy iwth nh xbZ gksrh gSA ;g fu.kZ; fy;k tkrk gS fd izR;sd lk>snkj dh iwth, 30,000 #- yk,xkA fodYi osQ :i esa v , c vkSj l osQ }kjk ykbZ xbZ ;k fudkyh tkus okyh jkf'k osQ
ykHk foHkktu vuqikr osQ vuq:i gksA ,slh fLFkfr esa izR;sd lk>snkj dh iwth dk fukkZj.k (u, lk>snkj fy, pkyw [kkrk [kksydj muls lacafkr pkyw [kkrs esa muosQ chp le>kSrs osQ vuqlkj gLrkarfjr fd;k
lfgr) mlosQ ykHk foHkktu vuqikr osQ vkkkj ij fd;k tkrk gSA vfrfjDr iwth ykdj ;k vfrfjDr iwth tk,xkA bl osQ fy, jkst+ukepk izfof"V bl izdkj dh tk,xh%
fudky dj izR;sd lk>snkj dh vafre iwth dks ,sfPNd Lrj ij yk;k tk ldrk gSA
2015-16 2015-16
v] c] l rFkk n dh iqLroasQ jkst+ukepk 31 ekpZ, 2014 dks v vkSj c dk rqyu i=k

frfFk fooj.k jks-i`- uke tek nkf;Ro jkf'k ifjlaifk;k jkf'k
la- jkf'k jkf'k (#-) (#-)
(#-) (#-) ysunkj 8,000 gLrLFk jksdM+ 2,000
1. jksdM+ [kkrk uke 5,000 ns; foi=k 4,000 cSadLFk jksdM+ 10,000
v osQ iwth [kkrs ls 5,000 lkekU; lap; 6,000 fofok nsunkj 8,000
(vfrfjDr jkf'k }kjk iwth esa deh iwt
h% LVkWd 10,000
dks v us iwjk fd;k) v 50,000 i+QuhZpj 5,000
2. c dk iwth [kkrk uke 10,000 c 32,000 82,000 e'khujh 25,000
Hkou 40,000
(vf/D; jkf'k dks c vkSj l us vkgfjr fd;k) 1,00,000 1,00,000
3. jksdM+ [kkrk uke 30,000
n osQ iwth [kkrs ls 30,000 le>kSRks dh vU; 'krs bl izdkj gS%
(n ls }kjk /ujkf'k ykbZ xbZ) 1- l 12,000 #- dh jkf'k [;kfr osQ :i esa ysdj vk,xkA
2- Hkou dks 45,000 #- vkSj e'khujh dks 23,000 #- ij ewY;kafdr fd;k tk,xkA
fodYi osQ rkSj ij mijksDr (2) rFkk (3) osQ fy, izfof"V
3- nsunkjksa ij 6% dh nj ls Mwcr .k osQ fy, izkokku djsaA
v, c, l vkSj n dh iqLrosQa
4- pkyw [kkrs [kksydj v , c vkSj l dh iwth dk lek;kstu fd;k tk,xkA
jkst+ukepk
vko';d jkstu+ kepk izfof"V;ksa dk vfHkys[ku djsa vkSj vko';d cgh [kkrs rFkk l osQ izo's k osQ i'pkr
frfFk fooj.k jks-i`- uke tek rqyu i=k rS;kj djsaA
la- jkf'k jkf'k
(#-) (#-) gy
2- v dk pkyw [kkrk uke 5,000
v, c, vkSj l dh iqLrosQa
v dk iawth [kkrs ls 5,000 jkst+ukepk
(v osQ iwth [kkrs dh deh dks v osQ pkyw [kkrs frfFk fooj.k jks-i`- uke tek
esa gLrkarj.k) la- jkf'k jkf'k
3- c dk iwth [kkrk uke 10,000 2014 (#-) (#-)
c osQ pkyw [kkrs ls 10,000 1 ekpZ jksdM+ [kkrk uke 42,000
l osQ pkyw [kkrs ls 10,000 l osQ iwth [kkrs ls 30,000
(c vkSj l dh vfkd iwth dk muosQ pkyw [;kfr [kkrs ls 12,000
[kkrs esa gLrkarj.k) (l }kjk ykbZ xbZ iwth vkSj [;kfr dh jkf'k)
mnkgj.k 28 [;kfr [kkrk uke 12,000
v vkSj c ,d iQEkZ esa lk>snkj gSa rFkk 2%1 osQ vuqikr esa YkkHk dk foHkktu djrs gSaA l iQeZ osQ ykHk v osQ iwth [kkrs ls 8,000
c osQ iwth [kkrs ls 4,000
esa 1 @4 Hkkx osQ fy, izos'k djrk gSA og iQeZ esa 30,000 #- dh iwth ysdj vk,xk vkSj v vkSj c dh
([;kfr dh jkf'k dk lk>snkjksa osQ iwth [kkrs esas muosQ
iwth muosQ ykHk foHkktu vuqikr osQ vkkkj ij lek;ksftr dh tk,xhA 31 ekpZ, 2014 dks l osQ izos'k
R;kx vuqikr essa gLrkarj.k)
ls iwoZ iQeZ dk rqyu i=k uhps fn;k x;k gS %
2015-16 2015-16
iqueZwY;kadu [kkrk uke 2,480 lk>snkjksa osQ iwth [kkrs

e'khujh [kkrs ls 2,000 uke tek
lafnX/ .k osQ fy, izkokku [kkrs ls 480 frfFk fooj.k v c l frfFk fooj.k v c l
(e'khujh osQ ewY; esa deh vkSj Mwcr .k osQ (#-) (#-) (#-) (#-) (#-) (#-)
fy, izkokku dk l`tu) pkyw [kkrk 3,680 8,840 & 'ks"k vk@yk 50,000 32 ,000 &
Hkou [kkrk uke 5,000 'ks"k vk@ys 60, 000 30,000 30,000 jksdM+ & & 30,000
iquewZY;kadu [kkrs ls 5,000 [;kfr 8,000 4,000 &
(Hkou osQ ewY; esa o`f) lkekU; lap; 4,000 2,000 &
iquewZY;kadu [kkrk uke 2,520 iquewZY;kadu 1,680 840
v osQ iwth [kkrs ls 1,680 63,680 38,840 30,000 63,680 38,840 30,000
c osQ iwth [kkrs ls 840
(iqueZwY;kadu ij ykHk dk v vkSj c osQ e; cVokjk) lk>snkjksa osQ pkyw [kkrs
lkekU; lap; [kkrk uke 6,000 uke tek
v osQ iwth [kkrs ls 4,000 frfFk fooj.k v c l frfFk fooj.k v c l
c osQ iwth [kkrs ls 2,000 (#-) (#-) (#-) (#-) (#-) (#-)
(vforfjr YkkHk dk v vkSj c dks gLrkarj.k) 'ks"k vk@ys 3,680 8,840 & iwth 3,680 8,840 &
v dk iwth [kkrk uke 3,680 31 ekpZ, 2014 dks v, c vkSj l dk rqyu i=k
v osQ pkyw [kkrs ls 3,680
(iwth ij vkfkD; dk pkyw [kkrs esa gLrkarj.k)
(#-) (#-)
c dk iwth [kkrk uke 8,840
c osQ pkyw [kkrs ls 8,840
ysunkj 8,000 gLrLFk jksdM+ 44,000
ns; foi=k 4,000 cSadLFk jksdM+ 10,000
(c dh iwth ij vkf/D; dk pkyw [kkrs esa gLrkarj.k)
lk>snkjksa osQ pkyw [kkrs% fofok nsunkj 8,000
iquewZY;kadu [kkrk v 3,680 ?kVk;k% lafnXk .k 480 7,520
uke tek c 8,840 12,520 osQ fy, izkokku
fooj.k jkf'k fooj.k jkf'k iwt
h% LVkWd 10,000
(#-) (#-) v 60,000 i+QuhZpj 5,000
e'khujh 2,000 Hkou 5,000

c 30,000 e'khujh 23,000
l 30,000 1,20,000 Hkou 45,000
Mwcr .k osQ fy, izkokku 480
iqueZwY;kadu ij ykHk dk 1,44,520 1,44,520
gLrkarj.k %
fVIi.kh %
v dh iwth 1,680
1- u;k ykHk foHkktu vuqikr %
c dh iwth 840 2,520
;g ugha fn;k x;k gS fd l us v vkSj c ls fdruk Hkkx izkIr fd;k gSA vr% ;g ekuk x;k gS fd v
5,000 5,000 vkSj c iqjkus vuqikr esa gh ykHk dk foHkktu djsaxs tks fd 2 %1 gSA
2015-16 2015-16
1 1- mldks ykHk esa 4@15 Hkkx feysxkA

l dk ykHk esa Hkkx =
4
2- og iwth osQ fy, 30,000 #- yk,xkA
1 3
'ks"k Hkkx = 1 = 3- og [;kfr osQ fy, jksdM+ dk Hkqxrku djsxk tks fd pkj o"kks osQ vkSlr ykHk osQ 2 o"kZ osQ
4 4
3 2
; osQ vkkkj ij gksxkA
6 1
v dk u;k Hkkx = dk
4- MCyw vkSj vkj, ch }kjk ykbZ [;kfr dh jkf'k dk vkkk Hkkx fudky dj ys tk,xsA
= =
4 3 12 2
c dk u;k Hkkx =
3
dk 1
=
3
=
1 5- ifjlaifk;ksa dk iquewZY;kadu bl izdkj gS % fofok nsunkj dks iqLrd ewY; ls 5% izkokku de
4 3 12 4
djsaxsA LVkWd 20,000 #-, la;a=k o ;a=k 40,000 #- rFkk isVsaV 12,000 #-A
vr% v, c vkSj l osQ e; u;k ykHk foHkktu vuqikr 2 %1 %1 gksxkA
2- v vkSj c dh u;h iwth% 6- nkf;Roksa dk ewY;kadu 23,000 #- gqvk_ oLrqvksa osQ ; dk ,d fcy iqLrdksa esa Hkwy ls ogh
l iQeZ esa 1@4 Hkkx osQ fy, 30,000 #- ysdj vkrk gSA vr% l dh iwth osQ vkkkj ij iQeZ dh oqQy iwth fy[kk x;kA
1,20,000 (4 @1 30,000) gksxh rFkk v vkSj c dh iwth bl izdkj gksxh 7- xr pkj o"kks dk ykHk%
v dh iwth =
2
1,20,000 = 60,000 #- 2010 15,000 #- 2012 14,000 #-
4 2011 20,000 #- 2013 17,000 #-
c dh iwth =
1
1,20,000 = 30,000 #- vko';d jkst+ukepk izfof"V;k djsa rFkk mijksDr dk vfHkys[ku [kkrk cgh esa djsa vkSj ch osQ izos'k
4
osQ i'pkr~ rqyu i=k rS;kj djsaA
mnkgj.k 29
gy
tuojh 1, 2014 dks MCyw vkSj vkj dk rqyu i=k uhps fn;k x;k gS tks fd ykHk dk foHkktu 3%2 osQ
iQeZ dh [;kfr dh x.kuk 41,250 #- bl izdkj dh xbZ gS%
vuqikr esa djrs gSaA o"kZ YkkHk
tuojh 1, 2007 dks MCyw vkSj vkj dk rqyu i=k 2010 15,000
2011 20,000
2012 14,000
(#-) (#-)
2013 17,000
fofo/ ysunkj 20,000 gLrLFk jksdM+ 5,000 66,000
lk>snkjksa dh iwth% fofo/ nsunkj 20,000
66, 000 #-
MCyw 40,000 ?kVk;k% lafnXk .kksa (700) 19,300 vkSlr ykHk = = 16,500 #-
4
vkj 30,000 70,000 osQ fy, izkokku 5
LVkWd 25,000
[;kfr 2 o"kZ osQ ; ij = 16,500 #-
2
= 41,250 #-
la;a=k o ;a=k 35,000 4
isVVas 5,700
[;kfr esa ch dk Hkkx = 41,250
15
= 11,000 #-
90,000 90,000
bl frfFk dks ch lk>snkjh esa fuEu 'krks ij izos'k djrk gS%
2015-16 2015-16
MCyw , vkj vkSj ch dh iqLrosQa jksdM+ [kkrk

jkst+ukepk uke tek
frfFk fooj.k jks-i`- uke tek frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- jkf'k jkf'k 2014 la- 2014 la- (#-)
2014 (#-) (#-)
1tuojh 'ks"k vk@yk 5,000 1tuojh MCyw dh iwth 3,300
01 tuojh jksdM+ [kkrk uke 41,000 c dh iwth 30,000 vkj dh iwth 2,200
ch osQ iwth [kkrs ls 30,000 [;kfr 11,000 'ks"k vk@ys 40,500
46,000 46,000
(ch }kjk ykbZ xbZ iwth vkSj 4 @15 Hkkx dh [;kfr)
[;kfr [kkrk uke 11,000
ch dk iwth [kkrk
MCyw osQ iwth [kkrs ls 6,600
uke tek
vkj osQ iwth [kkrs ls 4,400
(ch }kjk ykbZ xbZ [;kfr dk MCyw vkSj vkj osQ
2014 la- (#-) 2014 la- (#-)
iwth [kkrs esa muosQ iqjkus ykHk foHkktu vuqikr
essa tek 3 % 2 ) tuojh1 'ks"k vk@ys 30,000 tuojh 1 jksdM+ 30,000
MCyw dk iwth [kkrk uke 3,300 30,000 30,000

vkj dk iwth [kkrk 2,200
jksdM+ [kkrs ls 5,500 MCyw dk iwth [kkrk
([;kfr dh vkkh jkf'k iqjkus lk>snkjksa }kjk fudkyus ij) uke tek
iquewZY;kadu [kkrk uke 5,300 frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
lafnX/ .k osQ fy, izkokku [kkrs ls 300 2014 la- (#-) 2014 la- (#-)
LVkWd [kkrs ls 5,000 1 tuojh jksdM+ 3300 1tuojh 'ks"k vk@yk 40,000
(lafnXk .k izkokku esa 1,000 #- dh o`f 'ks"k vk@yk 45,100 [;kfr 6,600
( 2,000 #- dk 5 izfr'kr) vkSj LVkWd osQ ewY; esa deh) iquewZY;kadu 1,800
la;a=k vkSj e'khujh [kkrk uke 5,000 48,400 48,400
isVsaV [kkrk uke 6,300
iquewZY;kadu [kkrs ls 11,300
(la;a=k o e'khujh vkSj isVsaV osQ ewY; esa o`f vkj dk iwth [kkrk
uke tek
iquewZY;kadu [kkrk uke 3,000
fofok ysunkj [kkrs ls 3,000
(nkf;Roksa esa o`f) 2014 la- (#-) 2014 la- (#-)
iquewZY;kadu [kkrk ukke 3,000 1 tuojh jksdM+ 2,200 1tuojh 'ks"k vk@yk 30,000
MCyw osQ iwth [kkrs ls 1,800 'ks"k vk@ys 33,400 [;kfr 4,400
vkj osQ iwth [kkrs ls 1,200 iquewZY;kadu 1,200
(lek;kstu ij ykHk lk>snkjksa osQ iwt h [kkrs esa gLrkarfjr) 35,600 35,600
2015-16 2015-16
iquewZY;kadu [kkrk 3-9 orZeku lk>snkjksa osQ ykHk foHkktu vuqikr esas ifjorZu
uke tek
dHkh&dHkh iQeZ osQ lk>snkj, lk>snkj osQ izos'k rFkk lsokfuo`fk osQ fcuk Hkh fo|eku ykHk foHkktu vuqikr
esa ifjorZu dk fu.kZ; ysrs gSaA ifj.kkeLo:i oqQN lk>snkjksa dks Hkfo"; esa ykHkksa esa vfrfjDr Hkkx vfHkykHk
(#-) (#-)
osQ :i esa fey ldrk gS tcfd vU; lk>snkjksa dks oqQN Hkkx dh gkfu gksrh gSA mnkgj.k osQ fy,, v,
lafnXk .k osQ fy, izkokku 300 la;a=k vkSj ;a=k 5,000
c vkSj l fdlh iQeZ esa ykHkksa dk foHkktu 8% 5% 3 esa djrs gq, lk>snkj gSaA ;g le>k tkrk gS fd v
LVkWd 5,000 isVVas 6,300
iQeZ osQ dk;ks esa lf; :i ls Hkkx ugha ys jgk gS, blfy, og 01 vizSy] 2007 ls Hkfo"; osQ ykHkksa
fofok ysunkj 3,000
YkkHk dk gLrkarj.k% dk foHkktu 5% 6% 5 osQ vuqikr esa djsaxsA ifj.kkeLo:i v dks ykHk esa 3@16 [8 @16 & 5@ 16], gkfu
MCyw 3 @5 1,800
gksxh tcfd c vkSj l dks e'k% 1@ 16 [6@16 & 5@16], rFkk 2 @16 [5@ 16 &3 @16], dk vfHkykHk
vkj 2 @5 1,200 3,000 gksxkA bl izdkj dh fLFkfr esa loZizFke [;kfr osQ ewY; esa gq, ykHk ;k gkfu (;fn gks rks) lek;ksftr
11,300 11,300
djuk gksxkA ,slk [;kfr [kkrs dks laiw.kZ ewY; ls iqjkus ykHk foHkktu vuqikr esa [kksydj vkSj ckn es u,
vuqikr ls vifyf[kr fd;k tk,xkA fodYi osQ rkSj ij gkfu mBkus okys lk>snkj dks tek rFkk ykHk izkfIr
okys lk>snkj dks, iqLrdksa esa [;kfr [kkrk [kksys fcuk i;kZIr jkf'k ls uke fd;k tk,xkA fdlh Hkh izdkj
01 tuojh, 2014 dks MCyw , vkj vkSj ch dk rqyu i=k
dk ifjorZu ykHk foHkktu vuqikr osQ lacak esa lek;kstu, lk>snkjksa osQ iwth [kkrksa esa lafpr ykHkksa rFkk
nkf;Ro jkf'k ifjlaifk;k jkf'k gkfu;ksa dk gLrkarj.k muosQ iqjkus ykHk foHkktu vuqikr esa vkSj lk>snkjksa dh iwt
h dk lek;kstu (;fn of.kZr
(#-) (#-)
gks) Hkh bl laca k esa lfEefyr fd;k tk,xk] ftlls fd ykHk foHkktu vuqikr dks muosQ vkuqikfrd cuk;k
fofok ysunkj 23,000 gLrLFk jksdM+ 40,500 tk losQA ;g lHkh mlh izdkj gksxk tSls fd lk>snkjksa osQ izos'k dh fLFkfr esa fd;k tkrk gSA
iwt
h% fofok nsunkj 20,000
MCyw 45,100 ?kVk;k% lafnXk .kksa mnkgj.k 30
vkj 33,400 osQ fy, izkokku 1,000 19,000
ch 30,000 1,08,500 LVkWd 20,000 fnus'k, jes'k vkSj lqj's k ,d iQeZ esa lk>snkj gSa ykHk dk foHkktu 3 % 3 % 2 esa djrs gSAa os fu.kZ; ysrs gSa
la;a=k vkSj e'khujh 40,000 fd 1 vizy S , 2007 ls YkkHk dk foHkktu cjkcj djsxa As 31 ekpZ, 2014 mudk rqyu i=k bl izdkj gS%a
isVVas 12,000 nkf;Ro jkf'k ifjlaifk;k jkf'k
1,31,500 1,31,500 (#-) (#-)
fofok ysunkj 1,50,000 cSad esa jksdM+ 40,000
u;k YkkHk foHkktu vuqikr gksxk % lkekU; lap; 80,000 izkI; foi=k 50,000
MCyw = (1
4 3 11 3 33
) = = lk>snkjksa dk .k% fofok nsunkj 60,000
15 5 15 5 75 fnus'k 40,000 LVkWd 1,20,000
vkj = (1
4 2 11 2 22
) = = jes'k 30,000 70,000 LFkk;h ifjlaifk;k 2,80,000
15 5 15 5 75 lk>snkjksa dh iwth%
ch =
4 20
=
fnus'k 1,00,000
15 75 jes'k 80,000
u;k vuqikr % 33 % 22 % 20 lqjs'k 70,000 2,50,000
5,50,000 5,50,000
2015-16 2015-16
;g fu.kZ; fy;k x;k % lqjs'k dk iwth [kkrk uke 7,500

1- LFkk;h ifjlaifk;ksa dk ewY;kadu 3,31,000 #- gksxkA jes'k osQ iawth [kkrs 3,750
2- fofok nsunkjksa ij lafnXk .k osQ fy, 5% dk izkokku cuk;k tk,xkA fnus'k osQ iwth [kkrs ls 3,750
3- bl frfFk dks iQeZ dh [;kfr fiNys ikp o"kks osQ vkSlr fuoy ykHk osQ 4 o"kZ fuoy ; osQ ewY; ([;kfr dk lek;kstu lk>snkjksa osQ iwth [kkrksa esa muosQ
ij gksxh tks fd e'k% 14,000 #-, 17,000 #-, 20,000 #-, 22,000 vkSj 27,000 #- gSA R;kx@vfHkykHk vuqikr esa)
4- LVkWd dk ewY; 1,12,000 #- rd de gqvkA
dk;Zdkjh fVIi.kh %
5- [;kfr dks iQeZ dh iqLrdksa esas ugha n'kkZ;k tk,xkA vko';d jkst+ukepk izfof"V;k djsa rFkk iQeZ dk
1- lk>snkj dks vfHkykHk@R;kx
la'kksfkr rqyu i=k rS;kj djsaA
fnus'k jes'k lqjs'k
gy iqjkuk Hkkx 3 @8 3 @8 2 @8
fnus'k, jes'k vkSj lqjs'k dh iqLrosQa u;k Hkkx 1 @3 1 @3 1 @3

jkst+ukepk varj 1@24 1@24 2@24
frfFk fooj.k jks-i`- uke tek (R;kx) (R;kx) (vfHkykHk)

2- [;kfr
la- jkf'k jkf'k
2014 (#-) (#-) oqQy ykHk = 14,000 #- + 17,000 #- + 20,000 #- + 22,000 #- + 27,000 #-
= 1,00,000 #-
01 vizy
S LFkk;h ifjlaifk;k [kkrk uke 51,000
vkSlr ykHk = 1,00,000 #- @5
iquewZY;kadu [kkrs ls 51,000
= 20,000 #-
(LFkk;h ifjlaifk;ksa osQ ewY; esa o`f) [;kfr = 20,000 #- 4
iquewZY;kadu [kkrk uke 11,000 = 90,000 #-
LVkWd [kkrs ls 8,000 lqjs'k YkkHk esa 2 @24 Hkkx vfHkykHk osQ fy, 7,500 #- ysdj vk,xkA
lafnXk .k osQ fy, izkokku [kkrs ls 3,000 fnus'k ykHk esa 1 @24 Hkkx osQ R;kx osQ fy, 3,750 #- izkIr djsxkA
(LVkWd osQ ewY; esa deh o lafnXk .k osQ fy, jes'k ykHk esa 1 @24 Hkkx osQ R;kx osQ fy, 3,750 #- izkIr djsxkA
izkokku) ge iqjkus vuqikr esa [;kfr [kkrk [kksysaxs rFkk u, vuqikr esa vifyf[kr djsaxsA bldk fuoy izHkko ,d tSlk
iquewZY;kadu [kkrk uke 40,000 gksxk A
fnus'k osQ iwth [kkrs ls 15,000
(v) [;kfr [kkrk uke 90,000
jes'k osQ iwth [kkrs ls 15,000
lqjs'k osQ iwth [kkrs ls 10,000
(iquewZY;kadu ij YkkHk lk>snkjksa osQ iwth [kkrksa lqjs'k osQ iwth [kkrs ls 22,500
esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr) (iqjkus vuqikr esa [;kfr [kksyus ij)
lkekU; lap; [kkrk uke 80,000
(c) fnus'k dk iwth [kkrk uke 30,000
jes'k dk iwth [kkrk uke 30,000
lqjs'k dk iwth [kkrk uke 30,000
lqjs'k osQ iwth [kkrs ls 20,000
(lkekU; lap; dk lk>snkjksa osQ iwth [kkrs esa ([;kfr dks vifyf[kr djus ij)
muosQ iqjkus vuqikr esa gLrkarj.k)
2015-16 2015-16
3. lk>snkjksa osQ iwth [kkrs lkjka'k

frfFk fooj.k jks-i`- fnus'k jes'k lqjs'k frfFk fooj.k jks-i`- fnus'k jes'k lqjs'k
1- lk>snkj izos'k osQ le; lek;kstu % u, lk>snkj osQ izos'k osQ le; [;kfr, ifjlaifk;ksa vkSj ns;rkvksa dk
la - (#-) (#-) (#-) la - (#-) (#-) (#-)
iqueZYw ;kadu, lap;, ykHk (gkfu), iqjkus lk>snkjksa osQ iwt
h [kkrs osQ lanHkZ esa iQeZ dh iqLrdksa esa lek;kstu fd,
fnus'k dk [kkrk 3,750 'ks"k vk@yk 1 ,00,000 80,000 70,000
jes'k dk [kkrk 3,750 iqueZY;kadu 15,000 15,000 10,000
tkrs gSaA
'ks"k vk@yk 1,48,750 1,28,750 92 ,500 lkekU; lap; 30,000 30,000 20,000 2- u, ykHk foHkktu vuqikr vkSj R;kx vuqikr dh x.kuk % u;k lk>snkj iqjkus lk>snkjksa ls ykHk esa viuk Hkkx
lqjs'k dk [kkrk 3 ,750 3 ,750
izkIr djrk gSA blls iqjkus lk>snkjksa osQ ykHk vuqikr esa deh vkrh gSA vr%, iquxZfBr iQeZ osQ lk>snkjksa osQ
1,48,750 1,28,750 1,00,000 1,48,750 1,28,750 1,00,000
u, ykHk foHkktu vuqikr vkSj iqjkus lk>snkjksa osQ R;kx vuqikr dk fu/kZj.k djuk vko';d gksrk gSA u,
lk>snkj osQ ykHk foHkktu vuqikr dh x.kuk ftls mlus iqjkus lk>snkjksa osQ R;kx ls ik;k gS, iqjkus lk>snkjksa osQ
01 vizSy,2014 dks rqyu i=k iqjkus Hkkx ls u, Hkkx dks ?kVkdj dh tkrh gSA og vuqikr ftlesa iqjkus lk>snkj izos'kh lk>snkj osQ le{k R;kx
nkf;Ro jkf'k ifjlaifk;k jkf'k djrs gSa, R;kx vuqikr dgykrk gSA ;g vuqikr lkekU;r% iqjkus ykHk foHkktu vuqikr osQ leku gksrk gS,
(#-) (#-) fdarq vkilh le>kSrs osQ vk/kj ij ;g vuqikr fHkUu Hkh gks ldrk gSA
fofok ysunkj 1,50,000 cSad esa jksdM+ 40,000 3- [;kfr dk ys[kkadu O;ogkj % [;kfr ,d vkHkklh ifjlaifk gS ftl ij O;olk; osQ Lokeh dk vf/dkj gksrk
lk>snkj dks .k% izkI; foi=k 50,000 gSA lk>snkj osQ izos'k ij, [;kfr ij iqjkus lk>snkjksa dk vf/dkj gksrk gSA vr% izos'k osQ le;, [;kfr osQ fy,
fnus'k 40,000 fofo/ nsunkj 60,000 lk>snkjksa osQ iwth [kkrksa esa lek;kstu fd;k tkrk gS rkfd u, lk>snkjksa dks ml ykHk esa ls fcuk dksbZ Hkqxrku
jes'k 30,000 70,000 ?kVk;k% lafnX/ .k fd, fgLlsnkjh u fey ik, tks fd iQeZ us viuh [;kfr osQ ifj.kkeLo:i vftZr dh gSA og jkf'k ftldk
iwt
h% osQ fy, izkokku 3,000 57,000 u;k lk>snkj [;kfr osQ fy, Hkqxrku djrk gS, [;kfr dgykrh gSA ys[kkadu n`f"Vdks.k ls, izos'k ij [;kfr
fnus'k 148,750 LVkWd 1,12,000 O;ogkj fHkUu&fHkUu izdkj ls fd;k tk ldrk gSA izos'kh lk>snkj }okjk ykbZ xbZ [;kfr dks iqjkus lk>snkj R;kx
jes'k 128,750 LFkk;h ifjlaifk;k 3,31,000 vuqikr esa ckVrs gSaA ;fn u;k lk>snkj udn [;kfr ykus esa vleFkZ gks rks u, lk>snkj osQ iwth [kkrs dks mlosQ
lqjs'k 92,500 3,70,000 ykHk osQ Hkkx ls uke vkSj iqjkus lk>snkjksa osQ iwth [kkrksa dks R;kx esa tek fd;k tkrk gSA
5,90,000 5,90,000 4- ifjlaifk;ksa vkSj nkf;Roksa dk iqueZYq ;kadu % u, lk>snkj osQ izo's k ij ifjlaifk;ksa vkSj nkf;Roksa dk iqueZYq ;kadu
vko';d gksrk gSA bl izf;k esa ;fn dksbZ xSj&vfHkysf[kr ifjlaifk ;k nkf;Ro fo|eku gksrk gS rks mldh
lek;kstu izfof"V iqueZwY;kadu [kkrs osQ ek;e ls dh tkrh gSA iqueZwY;kadu izf;k ls mRiUu ykHk vFkok
bl v;k; esa iz;qDr 'kCn gkfu dks iqjkus lk>snkjksa osQ iwth [kkrksa esa iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj fn;k tkrk gSA lk>snkj
osQ izos'k osQ ckn iwth fu/kZj.k osQ vU; vk/kj Hkh gks ldrs gS,a tSls fd izos'k osQ rqjar ckn O;olk; dh oqQy
1- lk>snkjh iQeZ dk iquZxBu
iwth esa fgLlsnkjhA
2- ifjlaifk;ksa dk iwueZwY;kadu
3- nkf;Roksa dk iqufuZ/kZj.k 5- lap; vkSj lafpr ykHk gkfu dk lek;kstu% ;fn u, lk>snkj osQ izos'k osQ le; iQeZ dh iqLrdksa esa lap; vkSj
4- vforfjr vkSj lafpr ykHk vkSj gkfu lafpr ykHk (gkfu) fo|eku gksrs gS,a rks mUgsa iqjkus ykHk foHkktu vuqikr esa iqjkus lk>snkjksa osQ iwth [kkrksa
5- [;kfr esa gLrkarfjr dj fn;k tkrk gSA
6- ykHk foHkktu vuqikr 6- lk>snkjksa osQ iwth [kkrksa dk lek;kstu % ;fn leLr lk>snkjksa osQ e; le>kSrk fd;k tkrk gks rks u, ykHk
7- lap; foHkktu vuqikr esa lHkh lk>snkjksa dh iwth dk fu/kZj.k fd;k tkrk gSA bl izf;k esa iQeZ dh oqQy iwth dks
8- iqueZwY;kadu [kkrk vk/kj ekudj u, ykHk foHkktu vuqikr osQ vuqlkj u;h iwth dh jkf'k fu/kZfjr dh tkrh gS rFkk bl lanHkZ
9- R;kx vuqikr esa lek;kstu jksdM+ vFkok pkyw [kkrs osQ ek;e ls fd;k tkrk gSA
10- ykHk foHkktu vuqikr esa ifjorZu
2015-16 2015-16
7- ykHk foHkktu vuqikr esa ifjorZu% dHkh dHkh iQeZ osQ lk>snkj orZeku ykHk foHkktu vuqikr esa ifjorZu djus 2- v] c vkSj l ,d iQeZ esa lk>snkj gSaA ykHk foHkktu vuqikr 3 % 2%1 gSA os n dks 10% ykHk osQ fy, izos'k
gsrq lger gks tkrs gSaA ifj.kkeLo:i, oqQN lk>snkjksa dks ykHk vkSj oqQN dks gkfu gksrk gSA ,slh fLFkfr es,a nsrs gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA
og lk>snkj ftls ykHk gksrk gS] nwljs lk>snkjksa ls vius ykHk osQ Hkkx dk ; djrk gSA {kfriwfrZ Hkqxrku osQ (mkj 9 % 6% 3% 2)
vfrfjDr, ykHk foHkktu vuqikr esa ifjorZu vfoHkkftr ykHk ,oa lap; esa lek;kstu vkSj ifjlaifk;ksa vkSj 3- ,Dl vkSj okbZ lk>snkj gSa ykHk foHkktu vuqikr 5 % 3 gSA tsM dks 1 @10 Hkkx osQ fy, izos'k nsrs gSa tks fd
nkf;Roksa osQ iqueZqY;kadu dh Hkh vko';drk gksrh gSA og ,Dl vkSj okbZ ls lekku :i ls vf/xzg.k djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 23% 13% 4)
vH;kl osQ fy, iz'u 4- v] c vkSj l lk>snkj gSa ykHk dk foHkktu 2 % 2%1 osQ vuqikr ls djrs gSaA os n dks 1 @8 Hkkx osQ fy, izos'k
y?kq mkj iz'u nsrs gSa tks fd og v ls vf/xzfgr djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA
(mkj 11% 16% 8% 5)
1- mu enksa dh igpku dhft, ftuosQ lanHkZ esa izos'k osQ le; lek;kstu fd;k tkrk gSA 5- ih vkSj D;q lk>snkj gSa mudk ykHk foHkktu vuqikr 2 %1 gSA os vkj dks lk>snkjh esa 1@5 Hkkx osQ fy, izo's k nsrs
2- u, lk>snkj osQ izos'k ij iqjkus lk>snkjksa osQ u, ykHk foHkktu vuqikr dh x.kuk D;ksa vko';d gksrh gSA gSa ftls vkj] ih vkSj D;q ls 1% 2 osQ vuqikr esa vf/xzg.k djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsAa
3- R;kx vuqikr D;k gSA blesa x.kuk D;ksa dh tkrh gS\ (mkj 3 %1 %1 )
4- fdu voljksa ij R;kx vuqikr dk iz;ksx gksrk gS\ 6- v] c vkSj l lk>snkj gSa ykHk dk foHkktu 3 % 2% 2 osQ vuqikr esa djrs gSAa os n dks 1 @5 Hkkx osQ fy, lk>snkjh
5- ;fn izo's k osQ le; [;kfr, iQeZ dh iqLrdksa osQ fo|eku gks vkSj u;k lk>snkj vius ykHk esa Hkkx osQ fy, udn esa izo's k nsrs gSa tks fd og v] c vkSj l ls e'k 2% 2% 1 osQ vuqikr esa vf/xzg.k djrk gSA u, ykHk foHkktu
[;kfr ysdj vkrk gS rks fo|eku [;kfr gsrq ys[kkadu O;ogkj D;k gksxk\ vuqikr dh x.kuk djsaA
6- lk>snkj osQ izos'k osQ le; ifjlaifk;ksa vkSj nkf;Roksa osQ iquZeqY;kadu dh vko';drk D;ksa gksrh gS\ (mkj 61 % 36% 43% 35 )
7- v vkSj c iQeZ esa lk>snkj gSa ykHk dk foHkktu 3% 2 osQ vuqikr esa djrs gSa os l dks 3 @4 Hkkx osQ fy, izos'k
nh?kZ mkj iz'u
nsrs gSa tks fd og v ls 2 @7 vkSj c ls 1 @7 Hkkx ysrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA
1- D;k vki ;g mfpr le>rs gSa fd lk>snkj osQ izos'k osQ le; ifjlaifk;ksa ,oa nkf;Roksa dk iqueZqY;kadu fd;k (mkj 11% 9% 15)
tkuk pkfg,A lkFk gh ;g Hkh crk, bldk ys[kkadu O;ogkj D;k gksxk\ 8- v] c vkSj l ,d iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 3% 2 osQ vuqikr esa djrs gSaA os n dks 4 @7 Hkkx
2- [;kfr D;k gS\ [;kfr dks izHkkfor djus okys ro dkSu ls gSa\ osQ fy, izos'k nsrs gSaA n viuk Hkkx v ls 2@7, c ls 1@7 vkSj l ls 1 @7 ysrk gSA u, ykHk foHkktu vuqikr
3- [;kfr osQ eqY;kadu dh fof/;ksa dh O;k[;k djsaA dh x.kuk djsaA
4- ;fn leLr lk>snkjksa osQ e; ;g le>ksrk gksrk gS fd izR;sd lk>snkj dh iwth u, ykHk foHkktu vuqikr osQ (mkj 5% 13% 6% 32)
vuqlkj fu/kZfjr dh tk,xh rks vki lHkh lk>snkjksa dh u;h iwth oSQls fudkysxsaA 9- jk/k vkSj #de.kh iQeZ esa lk>snkj gSa rFkk ykHk dk foHkktu 3 % 2 osQ vuqikr esa djrh gSAa os xksih dks lk>snkjh
5- foLrkjiwoZd crk, fd [;kfr dk ys[kkadu O;ogkj fdl izdkj gksxk ;fn u;k lk>snkj [;kfr esa viuk Hkkx esa izos'k nsrh gSaA jk/k vius Hkkx dk 1 @3 vkSj #de.kh vius Hkkx dk 1 @4 Hkkx xksih osQ i{k esa lefiZr djrh
udn ykus esa vleFkZ gSA gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA
6- lk>snkj osQ izos'k osQ le; [;kfr osQ ys[kkadu O;ogkj dh fofHkUu fof/;ksa dks foLrkjiwoZd crk,A (mkj 4 % 3% 3)
10- flag] xqIrk vkSj [kku ,d iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3 % 2% 3 osQ vuqikr esa djrs gSaA os tSu dks
7- lk>snkj osQ izos'k ij lafpr ykHk vkSj gkfu dk ys[kkadu O;ogkj D;k gksxk\
8- iqueZwY;kadu osQ i'pkr iQeZ dh ifjlaifk;ksa ,oa nkf;Ro fdl ewY; ij iQeZ dh iqLrdksa esa n'kkZ;s tkrs gSaA lk>snkjh esa izos'k nsrs gSaA flag vius Hkkx dk 1 @3 Hkkx, xqIrk vius Hkkx dk 1 @4 Hkkx vkSj [kku vius Hkkx
dk 1 @5 Hkkx tSu osQ i{k esa R;kx djrk gS u, ykHk foHkktu vuqikr dh x.kuk djsaA
dkYifud rqyu i=k dh lgk;rk ls le>k,A (mkj 20 % 15% 24% 21 )
11- lanhi vkSj uonhi iQeZ esa lk>snkj gSaA ykHk dk foHkktu 5 % 3 osQ vuqikr esa djrs gSaA os l dks iQeZ esa izo's k nsrs gSa vkSj
la[;kRed iz'u u, foHkktu ykHk dks 4 % 2%1 osQ vuqikr esa foHkkftr djus osQ fy, lger gSaA R;kx vuqikr dh x.kuk djsAa
(mkj 1% 1)
1- v vkSj c iQeZ esa lk>snkj gSa mudk ykHk foHkktu vuqikr 3% 2 gSA os l dks lk>snkjh esa 1@6 Hkkx osQ ykHk
12- jko vkSj Lokeh iQeZ esa lk>snkj gSa ykHk dk foHkktu 3% 2 osQ vuqikr es djrs gSaA os jfo dks 1 @8 Hkkx osQ
osQ fy, izos'k nsrs gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA ykHk osQ fy, lk>snkj cukrs gSaA jko vkSj Lokeh osQ chp u;k foHkktu vuqikr 4% 3 gSA u, ykHk foHkktu
(mkj 3% 2%1 ) vuqikr vkSj R;kx vuqikr dh x.kuk djsaA
(mkj u;k ykHk vuqikr 4:3:1 vkSj R;kx vuqikr 4:1)
2015-16 2015-16
13- [;kfr osQ ewY; dh x.kuk ikp o"kkZsa osQ vkSlr ykHk osQ 4 o"kkZsa osQ ; osQ vk/kj ij djsaA fiNys ikp o"kksaZ 19- vkjrh vkSj Hkkjrh iQeZ esa lk>snkj gSA ykHk dk foHkktu 3 %2 osQ vuqikr esa djrs gSaA os lkjFkh dks ykHk esa
dk ykHk bl izdkj gS% 1 @4 Hkkx osQ fy, iQeZ esa izos'k nsrs gSaA lkjFkh viuh iwth osQ fy, 50,000 #i;ss vkSj 1@4 Hkkx dh [;kfr
jkf'k osQ fy;s 10,000 #i;ss ykrh gSA vkjrh vkSj Hkkjrh dh iqLrdksa esa [;kfr dk ewY; 5,000 #i;ss fo|eku gSA
(#-) vkjrh] Hkkjrh vkSj lkjFkh osQ e; dk ykHk foHkktu dk vuqikr 2 %1 %1 gSA u;h iQeZ dh iqLrdksa esa vko';d
2010 40,000 jkst+ukepk izfof"V;k vfHkys[ku djsaA
2011 50,000 20- ,Dl vkSj okbZ lk>snkj gSa vkSj 4 % 3 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA os tSM dks ykHk esa
2012 60,000 1 @8 Hkkx osQ fy, izos'k nsrs gSaA tSM 20,000 #i;ss iwth osQ fy, vkSj 1 @8 Hkkx [;kfr osQ fy, 7,000 #i;ss
2013 50,000 n'kkZus dk fu.kZ; ysrs gSaA ,Dl, okbZ vkSj tSM dh iqLrdksa esa jkst+ukepk izfof"V;k djsaA
2014 60,000 21- vkfnR; vkSj ckyu lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA os flVkWiQj dks
(mkj 2,08,000 #i;s) ykHk esa 1/4 Hkkx osQ fy, izos'k nsrs gSaA Lohr ykHk foHkktu vuqikr 2 %1 %1 gSA flVkWi+Qj iwth osQ :i
14- O;olk; esa fofu;ksftr iwt
h 2,00,000 #i;ss gSA foft;ksftr iwt
h ij izR;k; dh nj 15% gSA o"kZ 2014 osQ nkSjku esa 50,000 #i;ss ykrk gSA mldk [;kfr esa Hkkx dk ewY; 15,000 #i;s Lohd`r gqvk gSA flVkWi+Qj osQoy
iQeZ esa 48,000 #- dk ykHk vftZr fd;kA [;kfr dh x.kuk vf/ykHk osQ 3 o"kkZas osQ e osQ vk/kj ij djsAa 10,000 #i;ss [;kfr osQ :i esa yk ldkA iQeZ dh iqLrdksa esa vko';d jkst+ukepk izfof"V;k nsaA
22- vej vkSj lej ,d iQeZ esa lk>snkj gSa vkSj mudk ykHk gkfu foHkktu vuqikr 3 %1 gSA os oqQoj dks ykHk
(mkj 54,000 #i;ss)
esa 1 @4 Hkkx osQ fy, izos'k nsrs gSaA oqQoj [;kfr esa vius Hkkx dks udn ykus esa vleFkZ gSA oqQoj osQ izos'k
15- jktu vkSj jtuh iQeZ esa lk>snkj gSA mudh iwth jktu 3,00,000 #i;ss vkSj jtuh 2,00,000 #i;s gSA o"kZ ij iQeZ dh [;kfr 80,000 #i;ss ij ewY;kafdr dh xbZ gSA oqQ oj osQ izo's k ij [;kfr lacfa /r jkstu+ kepk izfof"V
2002 osQ nkSjku iQeZ dh x.kuk ;g ekurs gq, djsa fd lkekU; izR;k; nj 20% gSA
nsaA
(mkj 2,50,000 #i;ss) 23- eksgu yky vkSj lksgu yky iQeZ esa lk>snkj gSa rFkk ykHk o gkfu dk foHkktu 3 % 2 osQ vuqikr esa djrs gSa
16- xr oqQN o"kkZsa osQ nkSjku O;kikj us 1,00,000 #i;ss vkSlr ykHk vftZr fd;kA [;kfr osQ :i dh x.kuk iwth os jke yky dks ykHk esa 1@ 4 Hkkx osQ fy, izos'k nsrs gSaA ;g Lohd`r gqvk gS fd iQeZ dh [;kfr dks xr 4
dj.k fof/ }kjk djsa ;fn O;olk; dh ifjlaifk;k 10,00,000 #i;ss vkSj ck; nkf;Ro 1,80,000 #i;ss gSaA o"kksaZ osQ vkSlr ykHkksa osQ 3 o"kksaZ osQ ykHk bl izdkj gSa% 2003&50,000 #i;ss, 2010&60,000 #i;ss,
lkekU; izfriQy nj 10% gSA 2011&90,000 #i;ss, 2012&70,000 #i;ssA jke yky [;kfr esa viuk Hkkx ykus esa vleFkZ gSA jkeyky
(mkj 1,80,000 #i;ss) osQ izos'k ij vko';d jkst+ukepk izfof"V;k nsa] tc%
17- oekZ vkSj 'kekZ ,d iQeZ esa lk>snkj gSa ykHk vkSj gkfu dk foHkktu 5 % 3 osQ vuqikr esa djrs gSaA os ?kks"k dks (v) [;kfr 2,02,500 #i;ksa ij iqLrdksa esa fo|eku gSA
1 @5 Hkkx osQ ykHkksa osQ fy, lk>snkj cukrs gSaA ?kks"k iwth osQ :i esa 20,000 #i;ss vkSj vius Hkkx dh [;kfr
(c) [;kfr iqLrdksa esa 2,500 #i;ss ij n'kkZ;h xbZ gSA
osQ fy;s 4,000 #i;ss ykrk gSA vko';d jkst+ukepk izfof"V;k djsaA (l) [;kfr iqLrdksa esa 2,05,000 #i;ss ij n'kkZ;h xbZ gSA
24- jkts'k vkSj eqosQ'k cjkcj osQ lk>snkj gSaA os iQeZ esa gjh dks izos'k nsrs gSa rFkk jkts'k, eqosQ'k vkSj gjh osQ e;
(v) tc [;kfr dh jkf'k dk O;olk; esa j[kk tk,xkA
u;k ykHk foHkktu vuqikr 4 % 3% 2 gSA gjh osQ izos'k ij [;kfr dh x.kuk 36,000 #i;ss ij dh xbZ gSA gjh
(c) tc [;kfr dh iw.kZ jkf'k dks fudkyk tk,A
[;kfr esa viuk Hkkx ykus esa vleFkZ gSA jkts'k] eqosQ'k vkSj gjh [;kfr rqyu i=k esa u n'kkZus ij lger gSaA
(l) tc [;kfr dh jkf'k dk 50% fudkyk tk,A
gjh osQ izos'k ij vko';d jkst+ukepk izfof"V;k nsaA
(n) tc [;kfr dk Hkqxrku futh :i ls dj fn;k tk,A 25- vej vkSj vdcj iQeZ esa cjkcj osQ lk>snkj gSaA ,aFkksuh u, lk>snkj osQ :i esa izos'k djrk gS rFkk u;k ykHk
18- v vkSj c iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 2 osQ vuqikr ls djrs gSaA os l dks ykHk esa 1@4 Hkkx foHkktu vuqikr 4 % 3% 2 gSA ,saFkksuh [;kfr esa viuk Hkkx, tksfd 45,000 #i;ss gS, ykus esa vleFkZ gSA [;kfr
osQ fy, lk>snkjh esa izos'k nsrs gSaA l iwth osQ fy, 30,000 #i;ss vkSj [;kfr dh vko';d jkf'k jksdM+ esa [kkrk [kksys cxSj [;kfr osQ lek;kstu dk fu.kZ; fy;k x;k gSA [;kfr osQ O;ogkj gsrq vko';d jkst+ukepk
ykrk gSA iQeZ dh [;kfr dk ewY;kadu 20,000 #i;ss fd;k x;kA u;k ykHk foHkktu 2 %1 %1 gSA v vkSj c izfof"V nsaA
vius Hkkx dh jkf'k dks fudky ysrs gSaA jkst+ukepk izfof"V;k nsaA 26- fn;k x;k rqyu i=k v vkSj c dk gS tks 31 fnlacj, 2014 dks lk>snkjh O;olk; pyk jgs gSaA v vkSj c 2%1
osQ vuqikr esa ykHk gkfu dk cVokjk djrs gSaA
2015-16 2015-16
31 fnlacj] 2014 dks v vkSj c dk rqyu i=k 31 fnlacj] 2014 dks v vkSj c dk rqyu i=k
nkf;Ro jkf'k ifjlaifk;k jkf'k nkf;Ro jkf'k ifjlaifk;k jkf'k
(#-) (#-) (#-) (#-) (#-)
ns; foi=k 10,000 gLFkLFk jksdM+ 10,000 fofo/ ysunkj 41,500 cSadLFk jksdM+ 26,500
ysunkj 58,000 cSadLFk jksdM+ 40,000 lap; fuf/ 4,000 izkI; foi=k 3,000
cdk;k O;; 2,000 fofo/ nsunkj 60,000 iwth [kkrs% nsunkj 16,000
iwth % LVkWd 40,000 v 30,000 LVkWd 20,000
v 1,80,000 la;=a k 1,00,000 c 16,000 fi+QDlpj 1,000
c 1,50,000 3,30,000 Hkou 1,50,000 Hkwfe o Hkou 25,000
4,00,000 4,00,000 91,500 91,500
fuEu 'krkZsa ij l u, lk>snkj osQ :i esa izos'k djrk gS% 01 tuojh 2014 dks fuEu 'krksaZ ij l us izos'k fd;k%
(i) l iwth osQ :i esa 10,000 #i;ss nsxkA
(i) ykHk esa 1 @4 Hkkx osQ fy, l 1,00,000 #i;s iwth vkSj 60,000 #i;ss [;kfr esa vius Hkkx osQ
(ii) l [;kfr osQ 5,000 #i;ss nsxk, ftldh vk/h jkf'k v vkSj c vkgfjr djsaxsaA
fy, yk,xkA
(iii) LVkWd vkSj fi+QDlplZ osQ ewY; esa 10% dh nj ls deh gksxh rFkk fofo/ nsunkjksa vkSj izkI; foi=k
(ii) la;a=k dk ewY; 1,20,000 #- vkadk x;k vkSj Hkou osQ ewY; esa 10% dh o`f gqbZA
(iii) LVkWd dk ewY; 4,000 #i;ss vf/d vkadk x;kA
ij 5% dh nj ls lafnX/ .kksa ls izko/ku cuk;k tk,xkA
(iv) Hkwfe vkSj Hkou osQ ewY; esa 10% dh nj ls o`f gksxhA
(iv) nsunkjksa ij 5% dh nj ls lafnX/&.kksa osQ fy, izko/ku cuk;k x;kA
(v) iQeZ osQ fo# {kfriwfrZ dk nkok gSA ftlosQ fy, 1,000 #i;ss rd osQ nkf;Ro dk l`tu fd;k tk,xkA
(v) xSj&vfHkysf[kr ysunkjksa dh jkf'k 1,000 #i;ss ikbZ xbZA vko';d jkst+ukepk izfof"V;k nsaA lkFk gh
(vi) fofo/ ysunkjksa esa lfEefyr 650 #i;ss dh ,d en ftl ij dksbZ nkok ugha gS, vifyf[kr dh tk,xhA
l osQ izos'k ij iwueZwY;kadu [kkrk, lk>snkjksa osQ iwth [kkrs vkSj rqyu i=k rS;kj djsaA
(mkj iqueZwY;kadu ij ykHk 27,000 #-] rqyu i=k dk ;ksx 5,88,000 #-) ;g ekurs gq,s fd v vkSj c osQ e; ykHk foHkktu vuqikr esa dksbZ ifjorZu ugha vk;k gS] mijksDr lwpukvksa
osQ vk/kj ij iQeZ dh iqLrdksa esa jkst+ukepk izfof"V;k nsa vkSj u;k rqyu i=k rS;kj djsaA
27- yhyk vkSj ehuk iQeZ esa lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 5 % 3 vuqikr esa djrh gSaA 1 tuojh 2014 (mkj iqueZwY;kadu ij ykHk 1,600 #- rqyu i=k dk ;ksx 1,05,950 #-)
dks os vkse dks iQeZ esa izos'k nsrh gSaA vkse osQ izos'k frfFk ij yhyk vkSj ehrk osQ rqyu i=k esa lkekU; lap; 30- v vkSj c lk>snkj gSa 3% 1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA 01 tuojh] 2014 dks os l
16,000 #i;ss vkSj ykHk o gkfu [kkrk 24,000 (tek) #i;ss n'kkZ jgk FkkA vkse osQ izos'k ij mijksDr enksa dks ykHkksa esa Hkkx osQ fy, iQeZ esa izos'k nsrs gSaA l ykHk esa vius 1 @4 Hkkx osQ fy, 20,000 #i;ss ykrk gSA
osQ O;ogkj gsrq vko';d jkst+ukepk izfof"V;k nsaA yhyk vkSj vkse osQ e; u;k ykHk foHkktu vuqikr [;kfr, ifjlaifk;ksa vkSj nkf;Roksa osQ iqueZwY;kadu vkfn lek;kstuksa osQ i'pkr v vkSj c dh iwth e'k%
5 % 3% 2 gSA 50,000 #i;ss vkSj 12,000 #i;ss gSA ;g Hkh fu.kZ; fy;k x;k gS fd lk>snkjksa dks iwth u, ykHk foHkktu
28- vfer vkSj fou; iQeZ esa lk>snkj gaSA mudk ykHk foHkktu vuqikr 3% 1 gSA 01 tuojh] 2014 dks os jatu vuqikr osQ vuq:i gksxhA v vkSj c dh u;h iwt h dh x.kuk dks ;g ekurs gq, fd v vkSj c u, ykHk foHkktu
dks iQeZ esa izo's k nsrs gSAa jatu osQ izo's k ij ykHk o gkfu [kkrk 40,000 #i;ss (uke 'ks"k) n'kkZ jgk gSA vko';d vuqikr osQ vuqlkj iwth j[krs gq, vfrfjDr /ujkf'k yk,xs ;k vkgfjr djsax,s tSlh Hkh fLFkfr gks, vko';d
jkst+ukepk izfof"V nsaA jkst+ukepk izfof"V;k nsaA
29- v vkSj c 3@ 4 vkSj 1@4 vuqikr esa ykHkksa dk foHkktu djrs gSaA 31 fnlacj] 2014 dks mudk rqyu i=k bl 31- fiadh, oqQekj vkSj :ik lk>snkj gSa vkSj 3% 2% 1 osQ vuqikr esa ykHk gkfu dk cVokjk djrs gSaA os ykHkksa esa
izdkj gS% 1 @4 Hkkx osQ fy, lhek dks izos'k nsrs gSa ftls og fiadh ls 1 @8 rFkk oqQekj vkSj :ik ls 1 @16 osQ vuqikr
esa izkIr djsxhA lhek osQ izos'k ij u;h iQeZ dh oqQy iwth 2,40,000 #i;ss fu/kZfjr dh xbZ gSA lhek u;h
iQeZ dh oqQy iwth osQ 1 @4 Hkkx osQ cjkcj udn /ujkf'k ysdj vk,xhA iwjkus lk>snkjksa dh iwth ykHk foHkktu
vuqikr osQ vuq:i gksxhA [;kfr vkSj ifjlaifk;ksa vkSj nkf;Roksa es iquewZY;kadu laca/h leLr lek;kstuksa osQ
i'pkr fiadh] oqQekj vkSj :ik dks iwth e'k% 80,000 #i;ss, 30,000 #i;ss vkSj 20,000 #i;ss gSA lHkh
lk>snkjksa dh iwth dh x.kuk djsa vkSj mijksDr lek;kstuksa osQ i'pkr iwth fu/kZfjr djus osQ fy, vko';d
jkst+ukepk izfof"V;k nsaA
2015-16 2015-16
32- uhps fn;k x;k rqyu i=k v:.k, ccyw vkSj psru dk gS tks e'k% 6 @14, 5 @14 vkSj 3@14 osQ vuqikr esa ;g lgefr gqbZ gS fd %
ykHk o gkfu dk foHkktu djrs gSaA (i) fparu 12,000 #i;ss [;kfr esa vius Hkkx osQ fy, yk,xkA
nkf;Ro jkf'k ifjlaifk;k jkf'k (ii) Hkou dk ewY; 45,000 #i;s vkSj e'khujh dk ewY; 23,000 #i;ss gSA
(#-) (#-) (iii) nsunkjksa ij 6% dh nj ls lafnX/ .kksa ij izko/ku cuk,A
ysunkj 9,000 Hkwfe vkSj Hkou 24,000 (iv) vkt+kn vkSj ccyh osQ iwth [kkrs dks pkyw [kkrs ls lek;ksftr djsaA
ns;&foi=k 3,000 i+QuhZpj 3,500 vko';d jkst+ukepk izfof"V;k nsa vkSj u;h iQeZ osQ rqyu i=k lfgr vko';d [kkrs rS;kj djsaA
iwth [kkrs% LVkWd 14,000 (mkj% iqueZwY;kadu ij ykHk 2,525 #i;ss, rqyu i=k dk ;ksx 1,44,520 #i;s)
v:.k 19,000 nsunkj 12,600 34- vk'kh"k vkSj nkk iQeZ esa lk>snkj gSa rFkk 3 % 2 osQ vuqikr esa ykHkksa dk foHkktu djrs gSaA 01 tuojh, 2007
ccyw 16,000 jksdM+ 900 dks os 1 @5 Hkkx osQ fy, foey dks iQeZ esa izos'k nsrs gSaA 01 tuojh] 2014 dks vk'kh"k vkSj nkk dk
psru 8,000 43,000
rqyu i=k bl izdkj gS%
55,000 55,000
01 tuojh] 2014 dks vk'kh"k vkSj nkk dk rqyu i=k
os nhid dks ykHk esa 1 @8 Hkkx osQ fy, fuEu 'krkZsa ij lk>snkjh iQeZ esa izos'k nsrs gSa% nkf;Ro jkf'k ifjlaifk;k jkf'k
(i) nhid 4,200 #i;ss [;kfr vkSj 7,000 #i;ss iwth osQ :i esa yk,xkA (#-) (#-)
(ii) i+QuhZpj esa 12% dh nj ls deh vk,xhA
(iii) LVkWd esa 10% dh nj ls deh vk,xh ysunkj 15,000 Hkwfe o Hkou 35,000
(iv) 5% dh nj ls lafnX/ .kksa ij izko/ku cuk;k tk,xkA ns;&foi=k 10,000 la;=a k 45,000
(v) Hkwfe vkSj Hkou esa 31,000 #i;ss dh o`f gksxhA vk'kh"k dh iwth 80,000 lap;
(vi) leLr lek;kstuksa osQ i'pkr iqjkus lk>snkjksa osQ iwth [kkrksa dks (tks iqjkus vuqikr esa ykHkksa dk foHkktu nkk dh iwth 35,000 nsunkj 22,000
djsxa )as nhid }kjk O;olk; esa yxkbZ xbZ iwt h osQ vk/kj ij lek;ksftr fd;k tk,xk] vFkkZr iqjkus lk>snkjksa ?kVk;k% izko/ku (2,000) 20,000
}kjk okLrfod /ujkf'k ysdj vkuk vFkok vkgj.k, tSlh Hkh fLFkfr gksA LVkWd 35,000
jksdM+ [kkrk, ykHk o gkfu lek;kstu [kkrk (iqueZYw ;kadu [kkrk) vkSj u;h iQeZ dk izkjafHkd rqyu i=k rS;kj jksdM+ 5,000
djsaA (mkj% iqueZwY;kadu ij ykHk 4,550 #i;ss, rqyu i=k dk ;ksx 68,000 #i;ss)
33- vkt+kn vkSj ccyh lk>snkj gSa rFkk ykHk o gkfu dk cVokjk 2 %1 osQ vuqikr esa djrs gSAa fparu ykHkksa esa 1 @4 Hkkx 1,40,000 1,40,000
osQ fy, izo's k ysrk gSA fparu 30,000 #i;ss iwt h yk,xk vkSj vkt+kn vkSj ccyh dh iwt
h ykHk foHkktu vuqikr
ij lek;ksftr gksxhA fparu osQ izo's k ls iwoZ 31 fnlacj] 2014 dks vkt+kn vkSj ccyh dk rqyu i=k bl izdkj gSaA ;g lgefr gqbZ fd %
(i) Hkwfe vkSj Hkou osQ ewY; esa 15,000 #i;ss ls o`f gqbZ gSA
31 fnlacj] 2014 dks vkt+kn vkSj ccyh dk rqyu i=k
(ii) lap; osQ ewY; esa 10,000 #i;ss ls o`f gqbZ gSA
nkf;Ro jkf'k ifjlaifk;k jkf'k (iii) iQeZ dh [;kfr dh x.kuk 20,000 dh xbZ gSaA
(#-) (#-) (iv) foey u;h iQeZ dh oqQy iwth osQ 1 @5 Hkkx osQ cjkcj iwth ysdj vk,xkA
ysunkj 8,000 gLrLFk jksdM+ 2,000 vko';d jkst+ukepk izfof"V;k nsa vkSj foey osQ izos'k osQ i'pkr rqyu i=k rS;kj djsaA
ns; foi=k 4,000 cSadLFk jksdM+ 10,000 (mkj% iqueZwY;kadu ij ykHk 25,000 #i;ss, rqyu i=k dk ;ksx 2,25,000 #i;ssA
lkekU; lap; 6,000 fofo/ nsunkj 8,000
iwth [kkrs LVkWd 10,000 Lo;a tkfp, gsrq tkp lwph
vkt+kn 50,000 i+QuhZpj 5,000 Lo;a tkfp, 1
ccyh 32,000 82,000 e'khujh 25,000 1. v 2. v 3. c
Hkou 40,000 Lo;a tkfp, 2
1,00,000 1,00,000 1. l 2. c 3. l 4. c 5. c
2015-16 2015-16
lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk@e`R;q 187
(vi) mlosQ lsokfuo`fk@e`R;q dh rkjh[k rd mlosQ ykHk dk Hkkx_

(vii) lsokfuo`fk@e`R;q dh frfFk rd mlosQ iwth ij C;kt (;fn 'kkfey gS) dk Hkkx_ rFkk
(viii) osru@deh'ku, ;fn dksbZ gks rks, lsokfuo`fk@e`R;q dh frfFk rd mldks ns; jkf'kA
nh xbZ dVkSfr;k, ;fn dksbZ gks, rks mlosQ Hkkx esa ls yh tk,xh%
(i) mlosQ pkyw [kkrksa dk uke 'ks"k (;fn gks)_
lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk@e`R;q 4 (ii) vifyf[kr [;kfr dk Hkkx (;fn t+:jh gks)_
(iii) mldh fu/kZfjr gkfu;ksa dk Hkkx_
(iv) ifjlaifk;ksa rFkk nkf;Roksa osQ iqueZwY;kadu ij mldh gkfu;ksa dk Hkkx_
vki i<+ pqosQ gSa fd fdlh lk>snkj osQ lsokfuo`k gksus ;k e`R;q gksus (v) lsokfuo`fk@e`R;q dh frfFk rd mlosQ gkfu;ksa dk Hkkx_
vf/xe ms';
ij ,d lk>snkjh osQ iquxZBu dh vko';drk gksrh gSA fdlh lk>snkj (vi) lsokfuo`fk@e`R;q dh frfFk rd mlosQ }kjk vkgfjr jkf'k dk Hkkx_
bl v;k; dks i<+us osQ mijkar
osQ lsokfuo`k ;k e`R;q gksus ij lk>snkjh foys[k dk vfLrRo lekIr (vii) vkgj.k ij C;kt, ;fn 'kkfey gS, lsokfuo`fk@e`R;q dh frfFk rdA
vki%
l lk>snkj dh lsokfuo`fk@e`R;q osQ gks tkrk gS] vkSj blosQ LFkku ij ,d u;k lk>snkjh foys[k ykxw gksrk vr%] tSls fd lk>snkj osQ izos'k osQ le;, mlh izdkj lk>snkjksa dh lsokfuo`fk vFkok e`R;q osQ le;
i'pkr 'ks"k lk>snkjksa dk u;k gS ftlosQ vuqlkj 'ks"k lk>snkj viuk O;olk; ifjofrZr 'krksZa osQ fofHkUu ys[kkdj.k i{k bl izdkj gS%
ykHk foHkktu vuqikr rFkk vuqlkj tkjh j[krs gSaA ;gk lk>snkj osQ lsokfuo`k gksus ;k e`R;q osQ 1. u;k ykHk vuqikr rFkk vfHkykHk vuqikr dk fu/kZj.k_
vfHkykHk vuqikr dh x.kuk
dj losQaxs le; ys[kk O;ogkj djrs le; oqQN T+;knk varj ugha gksrkA nksuksa 2. [;kfr dk O;ogkj_
l lk>snkj dh lsokfuo`fk@ e`R;q fLFkfr;ksa esa gesa lk>snkj dh lsokfuo`k (lsokfuo`fk osQ le;) vkSj 3. ifjlaifk;ksa rFkk nkf;Ro dk iqueZwY;kadu_
ij [;kfr osQ ys[kkadu O;ogkj dkuwuh mkjkf/dkjh (e`R;q osQ le;) dks [;kfr] ifjlaifk;ksa rFkk 4. ys[kk u dh xbZ ifjlaifk;ksa rFkk nkf;Ro osQ laca/ esa lek;kstu_
dh O;k[;k dj losQaxsA
nkf;Ro dk iqueZwY;kadu vkSj ykHk rFkk gkfu;ksa osQ laca/ esa lHkh 5. ykHk rFkk gkfu;ksa dk forj.k_
l ifjlaifk;ksa dk iqueZY w ;kadu rFkk
nkf;Roksa osQ iqufuZ/kZj.k osQ ys[kkadu t+:jh lek;kstu djus osQ i'pkr oqQy jkf'k dk fu/kZj.k fd;k tkrk 6. lsokfuo`fk@e`R;q dh frfFk rd mlosQ ykHk rFkk gkfu;ksa osQ Hkkx dk fu/kZj.k_
O;ogkj dh O;k[;k dj losQxa As gSA buosQ vfrfjDr gesa u;k ykHk vuqikr 'ks"k lk>snkjksa osQ chp rFkk 7. iwth dk lek;kstu (;fn vko';d gks)_
l xSj&vfHkysf[kr ifjlaifk;ksa rFkk 8. lsokfuo`k@e`R;q gksus okys lk>snkj osQ ns; jkf'k dk fuiVkjkA
lkFk gh mudk vfHkykHk vuqikr Kkr djuk gksxkA
nkf;Roksa osQ laca/ esa vko';d
izfof"V;k dj losQaxsA
l lafpr ykHkksa rFkk gkfu;ksa osQ
4- 1 lsokfuo`k@e`k lk>snkj dks ns; jkf'k dk fu/kZj.k 4-2 u;k ykHk foHkktu vuqikr
laca/ esa vko';d lek;kstu
izfof"V;k dj losQaxsA lk>snkj dh lsokfuo`fk@e`R;q osQ le; ns; jkf'k dk fu/kZj.k lsokfuo`k u;k ykHk foHkktu vuqikr ,d ,slk vuqikr gS ftlosQ vuqlkj 'ks"k lk>snkj fdlh lk>snkj osQ lsokfuo`fk
l lsokfuo`k@ e`k lk>snkj dk
lk>snkj (lsokfuo`fk osQ le;) vkSj dkuwuh mkjkf/dkjh (e`R;q osQ ;k e`R;q osQ ckn Hkfo"; osQ ykHkksa dk cVokjk djsaxsA izR;sd 'ks"k lk>snkj dk u;k Hkkx, iQeZ esa mlosQ Hkkx
iQeZ ij nkos dk fu/kZj.k rFkk le;) dks ns; jkf'k esa 'kkfey gS% esa, lsokfuo`k lk>snkj@e`r lk>snkj ls fy;k x;k Hkkx tksM+dj Kkr djsaxsA
mlosQ fuiVkjs dh fof/ dk fuEu fLFkfr;ksa dks ekurs gq,%
o.kZu dj losQaxsA (i) mlosQ iwth [kkrksa dk tek 'ks"k_
l ;fn vko';d gks rks lsokfuo`k
(v) fo|eku lk>snkj, lsokfuo`k lk>snkj vFkok e`r lk>snkj dk Hkkx iqjkus ykHk foHkktu vuqikr esa
(ii) mlosQ pkyw [kkrksa dk tek 'ks"k (;fn dksbZ gks)_
lk>snkj dk iwth [kkrk rS;kj vf/xzfgr djsaxs vkSj ;gk muosQ e; u, ykHk foHkktu vuqikr dh x.kuk djus dh dksbZ
dj losQaxsA (iii) mldh [;kfr dk Hkkx_ vko';drk ugha gS D;ksafd ;g muosQ chp iqjkus ykHk foHkktu vuqikr osQ leku gksxhA okLro
l lk>snkj dh e`R;q dh fLFkfr esa]
(iv) mlosQ fu/kZfjr ykHk dk Hkkx (lap;)_ esa ykHk foHkktu vuqikr, ftlesa fd 'ks"k lk>snkj lsokfuo`k@e`r lk>snkj ls Hkkx dk vf/xzg.k
e`k lk>snkj osQ mkjkf/dkjh
dk [kkrk rFkk iquxZfBr iQeZ (v) ifjlaifk;ksa rFkk nkf;Ro osQ iqueZYw ;kadu esa mlosQ vfHkykHk djrs gSa, dh lwpuk osQ vHkko esa ;g eku fy;k tk,xk fd og muosQ iqjkus ykHk foHkktu vuqikr
dk rqyu i=k rS;kj dj losQaxsA dk Hkkx_ esa gh mlosQ Hkkx dk vf/xzg.k djsaxs vkSj blh izdkj Hkfo"; osQ ykHkksa dk foHkktu blh vuqikr
2015-16 2015-16
188 ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk@e`R;q 189
esa djsaxsA mnkgj.k osQ fy,, vk'kk, nhfIr vkSj fu'kk ,d iQeZ esa Hkfo"; osQ ykHk dks 3% 2%1 osQ vfHkykHk vuqikr Kkr djus dh t:jr ugha gksxh, pwfd og vuqikr gh ftlesa fo|eku lk>snkjksa us
vuqikr esa ckVrs gq, lk>snkj gSaA ;fn nhfIr lsokfuo`k gksrh gS rks vk'kk vkSj fu'kk osQ e; u;k lsokfuo`k@e`r lk>snkj osQ fgLls dk vf/xzg.k fd;k gS] vfHkykHk vuqikr gksxkA izkFkfed :i ls ykHk,
ykHk foHkktu vuqikr 3 %1 gksxkA tc rd fd og dksbZ fu.kZ; u ysA izkfIr vuqikr dh x.kuk djus dh leL;k ogk mRi gksrh gS tgk ij fo|eku lk>snkjksa dk u;k ykHk
(c) fo|eku lk>snkj,lsokfuo`k@e`r lk>snkj osQ ykHk dk Hkkx vius iqjkus ykHk vuqikr osQ vfrfjDr foHkktu vuqikr fn;k gksrk gSA bl izdkj dh fLFkfr es,a vfHkykHk vuqikr dh x.kuk, fo|eku lk>snkjksa osQ
vU; vuqikr esa Hkh vf/xzfgr dj ldrs gSaA bl fLFkfr esa muosQ e; u, ykHk foHkktu vuqikr iqjkus fgLls dks, mlosQ u, fgLls esa ls ?kVkdj dh tk,xhA mnkgj.k osQ fy,, vfer, fnus'k vkSj xxu ykHk
dh x.kuk djus dh vko';drk ugha gS vkSj ;g ozQe'k% muosQ iqjkus Hkkx vkSj lsokfuo`k@e`r foHkktu 5% 3% 2 osQ vuqikr esa ckVrs gq, lk>snkj gSaA
lk>snkj ls vf/xzfgr fd, x, Hkkx osQ ;ksx osQ cjkcj gksxhA mnkgj.k osQ fy,] uohu, lqjs'k vkSj fnus'k lsokfuo`fk ysrk gSA vfer vkSj xxu, u, iQeZ osQ ykHk dks 3% 2 osQ vuqikr esa ckVuk fu/
r#.k ykHkksa dk foHkktu 5:3:2 osQ vuqikr esa djrs gq, lk>snkj gSaA lqjs'k iQeZ ls lsokfuo`k gksrk kZfjr djrs gSA vfHkykHk vuqikr dh x.kuk bl izdkj gksxhA
gS rFkk mldk Hkkx uohu rFkk r#.k 2 %1 osQ vuqikr esa vf/xzfgr djrs gSaA bl fLFkfr esa u, 3 5 65 1
ykHk foHkktu vuqikr dh x.kuk bl izdkj dh tk,xh% vfer dk vfHkykHk vuqikr =
5 10
=
10
=
10
fo|eku lk>snkj dk u;k Hkkx = iqjkuk Hkkx + tkus okys lk>snkj ls vf/xzfgr fd;k x;k Hkkx xxu dk vfHkykHk vuqikr =
2

2
=
42
=
2
vfHkykHk vuqikr = 2%1 5 10 10 10
3 2
vfer vkSj xxu dk vfHkykHk vuqikr = 1:2
uohu }kjk vf/xzfgr fd;k x;k Hkkx =
10
dk 3
;g iznf'kZr djrk gS fd vfer ykHk dk 1 Hkkx rFkk fnus'k 2 Hkkx izkIr djsxkA
2 3 2 3 3
= = fo|eku lk>snkjksa dk ykHk esa fgLlk = u;k fgLlk iqjkuk fgLlk
3 10 10
5 2 7 Lo;a djsa
uohu dk u;k Hkkx = + =
10 10 10
vfHkykHk vuqikr rFkk R;kx vuqikr esa varj fuEu fcanqvksa ij Li"V djsa
r#.k }kjk vf/xzfgr fd;k x;k Hkkx =
3
dk
1 1. vFkZ
10 3 2. lk>snkj
=
1

3
=
1 3. x.kuk fof/
3 10 10 4. dc x.kuk dh tk,xh
2 1 3
r#.k dk u;k Hkkx = + =
10 10 30 mnkgj.k 1
vr% uohu vkSj r#.k osQ chp u;k ykHk foHkktu vuqikr gksxk = 7:3
e/q, usgk vkSj Vhuk ykHk dk Hkkx 5% 3% 2 esa ckVrs gq, lk>snkj gSAa u, ykHk vuqikr rFkk vfHkykHk vuqikr
(l) fo|eku lk>snkj fdlh fn, x, u, ykHk foHkktu vuqikr osQ fy, lger gks ldrs gSAa bl fLFkfr
dh x.kuk dhft,, ;fn
esa fn;k x;k vuqikr gh u;k ykHk foHkktu vuqikr gksxkA 1- e/q lsokfuo`k gksrh gSA
4- 3 vfHkykHk vuqikr 2- usgk lsokfuo`k gksrh gSA
3- Vhuk lsokfuo`k gksrh gSA
fo|eku lk>snkj ftl vuqikr esa lsokfuo`k@e`r lk>snkj ls izkIr Hkkx dk vf/xzg.k djsxa ,s vfHkykHk vuqikr
dgykrk gSA lkekU;r% fo|eku lk>snkj@lsokfuo`k@e`r lk>snkj osQ Hkkx dks iqjkus ykHk foHkktu vuqikr esa gy
vf/xzfgr djrs gSAa bl fLFkfr esa fo|eku lk>snkjksa dk vfHkykHk vuqikr, muosQ iqjkus ykHk foHkktu vuqikr iqjkuk vuqikr e/q % usgk % Vhuk osQ chp 5% 3% 2 fn;k x;k gSA
dh rjg gksxk vkSj ;gk vfHkykHk vuqikr dh x.kuk djus dh dksbZ vko';drk ugha gSA fodYi osQ rkSj 1- ;fn e/q lsokfuo`k gksrh gS, rks usgk vkSj Vhuk osQ chp u;k ykHk vuqikr gksxk
ij og vuqikr ftlesa og lsokfuo`k@e`r lk>snkj dk Hkkx vf/xzfgr djrs gSaA ml fLFkfr es,a nksckjk, ;gk usgk % Vhuk =3% 2 vkSj vfHkykHk vuqikr = 3% 2
2- ;fn usgk lsokfuo`k gksrh gS, rks u;k ykHk vuqikr e/q vkSj Vhuk osQ e; gksxk
2015-16 2015-16
e/q % Vhuk = 5 % 2 gy
vfHkykHk vuqikr e/q rFkk Vhuk =5% 2 uohu vkseizdk'k
3- ;fn Vhuk lsokfuo`k gksrh gS rks
1 1
e/q % usgk = 5 % 3 (i) iqjkuk Hkkx
2 8
vfHkykHk vuqikr, e/q vkSj usgk = 5% 3 (ii) uohu rFkk vkseizdk'k }kjk eqjyh
3 2 2 3 1 1
mnkgj.k 2 osQ Hkkx dk vf/xzg.k =
8
dk 3
=
8 8
dk =
3 8
vydk, gjizhr rFkk Js;k ykHk dks 3% 2%1 esa ckVrs gq, lk>snkj gSaA vydk lsokfuo`k gksrh gS rFkk (iii) u;k Hkkx = (i) + (ii) =
1 2
+
1 1
+
mldk Hkkx gjizhr rFkk Js;k }kjk 3% 2 osQ vuqikr esa ys fy;k tkrk gSA u;k ykHk foHkktu vuqikr Kkr 2 8 8 8
dhft,A =
6
;k 3
=
2
;k 1
8 4 8 4
gy 3 1 2 1
blfy, u;k ykHk foHkktu vuqikr : ;k 3% 1 vkSj vfHkykHk vuqikr : ;k 2 %1
4 4 8 8
3 2
vfHkykHk vuqikr, gjizhr rFkk Js;k = 3:2 = : [ tSlk (ii) esa n'kkZ;k x;k gS]A
5 5
3 2 1 mnkgj.k 4
vydk, gjizhr rFkk Js;k dk iqjkuk ykHk foHkktu vuqikr 3:2:1 = : :
6 6 6
oqQekj, y{; vkSj eukst rFkk ujs'k ykHk dk cVokjk 3% 2 % 1% 4 vuqikr esa djrs gq, lk>snkj gSaA oqQekj
gjizhr osQ }kjk vf/xzfgr Hkkx =
3
dk
3
=
9 lsokfuo`k gksrk gS rFkk mlosQ Hkkx dks y{; rFkk eukst }kjk 3% 2 esa vf/xzfgr fd;k tkrk gSA 'ks"k lk>snkjksa
6 5 30
dk u;k ykHk foHkktu vuqikr rFkk vfHkykHk vuqikr Kkr dhft,A
3 2 6
Js;k osQ }kjk vf/xzfgr Hkkx =
6
dk 5
=
30 gy
u;k Hkkx = iqjkuk Hkkx $ vf/xzfgr Hkkx y{; eukst ujs'k
2 9 19 2 1 4
gjizhr dk u;k Hkkx = + = (i) iqjkuk Hkkx
6 30 30 10 10 10
1 6 11 3 3 3 2
Js;k dk u;k Hkkx = + = (ii) oqQekj ls vf/xzfgr Hkkx 10
dk 5 10
dk 5
&
6 30 30
gjizhr rFkk Js;k dk u;k ykHk foHkktu vuqikr = 19:11 =
9
=
6
&
50 50
2 9 1 6 4
mnkgj.k 3 (iii) u;k Hkkx = (i) + (ii) + = + = + dqN ugha
10 50 10 50 10
3 1 1
eqjyh, uohu rFkk vkseizdk'k ykHk dks , vkSj 8
vuqikr esa ckVrs gq, lk>snkj gSaA eqjyh lsokfuo`k =
19
=
11
=
20
8 2
50 50 50
gksrk gS rFkk vius fgLls dk 2/3 Hkkx uohu dks rFkk 'ks"k Hkkx vkseizdk'k dks lefiZr djrk gSA 'ks"k u;k ykHk foHkktu vuqikr = 19 % 11% 20
lk>snkjksa osQ u, ykHk foHkktu vuqikr rFkk vfHkykHk vuqikr dh x.kuk dhft,A vfHkykHk vuqikr = 3 % 2 % 0
uksV% 1- oqQekj osQ ykHk dk fgLlk, y{; rFkk eukst osQ }kjk 3 % 2 vuqikr esa vf/xzfgr fd;k x;k gS]
blfy, y{; rFkk eukst dk vfHkykHk vuqikr 3 % 2 gksxkA
2- ujs'k u rks R;kx djsxk u gh vU; vfHkykHk izkIr djsxkA
2015-16 2015-16
mnkgj.k 5 4- 4 [;kfr dk O;ogkj

jatuk, lk/uk vkSj dkeuk ykHk dk cVokjk 4 % 3 % 2 esa djrs gq, lk>snkj gSaA jatuk lsokfuo`k gskrh gS lsokfuo`k@e`r lk>snkj, [;kfr osQ Hkkx dks tks fd fo|eku lk>snkjksa osQ lkewfgd iz;Ruksa dk iQy gksrk gS,
rFkk lk/uk vkSj dkeuk Hkfo"; osQ ykHkksa dk cVokjk 5% 3 osQ vuqikr esa djus dk fu.kZ; ysrh gSaA ikus dk vf/dkjh gSA blfy, fdlh lk>snkj osQ lsokfuo`fk@e`R;q osQ le;, lk>snkjksa osQ e; [;kfr dk
vfHkykHk vuqikr Kkr dhft,A ewY;kadu le>kSrs dh 'krksaZ osQ vuqlkj fd;k tk,xkA lsokfuo`k@e`rd dks mlosQ fgLls dh {kfriwfrZ fo|eku
lk>snkjksa osQ }kjk (ftldks lsokfuo`k@e`r lk>snkj osQ fgLls dks vf/xzfgr djus osQ dkj.k vfHkykHk gqvk
gy gks) mlosQ vfHkykHk vuqikr esa djsaxsA
vfHkykHk va'k = u;k fgLlk iqjkuk fgLLkk [;kfr osQ fy,, bl fLFkfr esa ys[kk mipkj fuHkZj djrk gS, pkgs [;kfr n'kkZ;h xbZ gS ;k iQeZ dh
5 3 45 24 21 ys[kk iqLrdksa esa [;kfr igys ls ugha n'kkZ;h xbZ gSA
lk/uk dk vfHkykHk va'k =
8 9
=
72
=
72
3 2 27 16 11 4-4-1 tc iqLrdksa esa [;kfr ugha n'kkZ;h xbZ gks
dkeuk dk vfHkykHk va'k = = =
8 9 72 72
;gk lsokfuo`k gksus okys lk>snkj dks mlosQ Hkkx dk vko';d tek, [;kfr osQ Hkkx dh gkfu osQ dkj.k,
lk/uk rFkk dkeuk osQ chp vfHkykHk vuqikr = 21%11
pkj izdkj ls fn;k tk ldrk gSA ;g izdkj fuEu gS%
(v) [;kfr dks mlosQ lai.w kZ ewY; ls n'kkZ;k tk,xk rFkk ys[kk iqLrdksa esa igys dh rjg gh fd;k tk,xkA
Lo;a djsa
bl fLFkfr esa [;kfr [kkrs dks mlosQ iw.kZ ewY; ls uke fd;k tk,xk rFkk lHkh lk>snkjksa osQ
1- vuhrk, t;k rFkk fu'kk ,d iQeZ esa cjkcj osQ lk>snkj gSAa t;k iQeZ ls lsokfuo`k gksrh gS rFkk vuhrk (lsokfuo`k@e`r lk>snkj lfgr) iwt h [kkrksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek fd;k
vkSj fu'kk Hkfo"; osQ ykHkksa dks 4 % 3 osQ vuqikr esa ckVus dk fu.kZ; ysrh gSaA u;k vfHkykHk vuqikr tk,xkA [;kfr dks blosQ iwjs ewY; ls, nksckjk ls LFkkfir iQeZ osQ rqyu i=k esa n'kkZ;k tk,xkA
Kkr dhft,A (c) [;kfr [kkrk laiw.kZ ewY; ls [kksyk tk,xk rFkk rqjar gh vifyf[kr fd;k tk,xkA ;fn [;kfr
2- vkt+kn, fot; vkSj vfer ykHkksa dk cVokjk , rFkk
1 1 10
osQ vuqikr esa djrs gq, lk>snkj gSaA dks iquxZfBr iQeZ osQ rqyu i=k esa n'kkZ;s tkus dk fu.kZ; fy;k x;k gS rks [;kfr osQ laiw.kZ ewY;
4 8 16
fo|eku lk>snkjksa dk u;k ykHk foHkktu vuqikr Kkr dhft,] ;fn& (v) vkt+kn lsokfuo`k gksrk dks leLr lk>snkjksa osQ iwth [kkrksa esa tek fd;k tk,xkA (lsokfuo`k@e`r lk>snkj lfgr) rFkk
gS (c) fot; lsokfuo`k gksrk gS (l) vfer lsokfuo`k gksrk gSA 'ks"k lk>snkjksa osQ u, ykHk foHkktu vuqikr ls muosQ iwth [kkrksa esa uke i{k dh vksj fy[k dj
3- mijksDr fLFkfr esa izR;sd osQ fy, vfHkykHk vuqikr Kkr dhft,A [;kfr [kkrs dks mlosQ laiw.kZ ewY; ls tek dj osQ vifyf[kr fd;k tk,xkA
4- vuq, izHkk vkSj feyh lk>snkj gSaA vuq lsokfuo`k gksrh gSA fo|eku lk>snkjksa osQ Hkfo"; osQ ykHkksa osQ (l) [;kfr [kkrs dks lsokfuo`k@e`r lk>snkj osQ Hkkx dh jkf'k osQ ewY; ls n'kkZ;k tk,xk rFkk rqjar
fy, vfHkykHk vuqikr dh x.kuk dhft,A ;fn og mlosQ Hkkx dks vf/xzfgr djsa (v) 5 % 3 osQ gh vifyf[kr dj fn;k tk,xkA bl fLFkfr esa [;kfr [kkrs dks osQoy lsokfuo`k@e`r lk>snkj
vuqikr esa (c) cjkcjA osQ Hkkx dh jkf'k rd, dks [;kfr [kkrs esa vkuqikfrd jkf'k ls uke rFkk osQoy lsokfuo`k@e`r
5- jkgqy, jksfcu vkSj jkts'k ykHkksa dk foHkktu 3 % 2 % 1 esa djrs gq, lk>snkj gSa , 'ks"k lk>snkjksa osQ u;k lk>snkjksa osQ iwth [kkrs esa tek fd;k tk,xkA rRi'pkr 'ks"k lk>snkjksa osQ iwth [kkrksa dks muosQ
ykHk foHkktu vuqikr dh x.kuk dhft,A ;fn (v) jkgqy lsokfuo`k gksrk gSA (c) jksfcu lsokfuo`k vfHkykHk vuqikr osQ uke rFkk [;kfr [kkrs dks tek djosQ vifyf[kr fd;k tk,xkA
gksrk gSA (l) jkts'k lsokfuo`k gksrk gSA (n) [;kfr [kkrs dks iQeZ dh iqLrdksa esa ugha [kksyk tk,xkA ;fn ;g fu.kZ; gks pqdk gS fd [;kfr
6- iwtk, fiz;k rFkk izfr"Bk ykHkksa dk foHkktu 5 % 3 % 2 esa djrs gq, lk>snkj gSaA fiz;k lsokfuo`k gksrh
[kkrs dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,xk rks bl fLFkfr esa bldks fuEu jkst+ukepk izfof"V
gSA mlosQ Hkkx dks iwtk rFkk izfr"Bk osQ }kjk 2 % 1 esa fy;k tkrk gSA u, ykHk foHkktu vuqikr
osQ }kjk lk>snkjksa osQ iwth [kkrs ls lek;ksftr fd;k tk,xkA
dh x.kuk dhft,A
fo|eku lk>snkjksa dk iwth [kkrk uke
7- v'kksd, vfuy rFkk vt; ykHkksa dk foHkktu 1 , 3 rFkk 1 ] osQ vuqikr esa djrs gq, lk>snkj (vfHkykHk vuqikr esa O;fDrxr :i ls)
2 10 5
gSaA vfuy lsokfuo`k gksrk gSA v'kksd rFkk vt; }kjk Hkfo"; osQ ykHkksa rFkk gkfu;ksa dk foHkktu lsokfuo`k@e`r lk>snkjksa osQ iwth [kkrs ls
3 % 2 esa djus dk fu.kZ; ysrs gSaA u, vfHkykHk vuqikr dh x.kuk dhft,A ('ks"k lk>snkjksa osQ vfHkykHk vuqikr esa)
2015-16 2015-16
vc ge ,d mnkgj.k }kjk lk>snkj dh lsokfuo`fk@e`R;q osQ le;, mijksDr lHkh fodYiksa dks ;ku (n) tc [;kfr dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,
esa j[krs gq, [;kfr osQ O;ogkj dks Li"V djsaxsA v, c vkSj l fdlh iQeZ esa ykHk dk foHkktu 3 % 2%1 v dk iwth [kkrk uke 15,000
esa djrs gq, lk>snkj gSaA [;kfr dk ewY;kadu 60,000 #i;s fd;k x;kA c dh lsokfuo`fk osQ i'pkr v l dk iwth [kkrk uke 5,000
rFkk l ykHk dk foHkktu 3 %1 osQ vuqikr esa djrs gq, lk>snkjh dks tkjh j[krs gSaA fodYi osQ rkSj ij l osQ iwth [kkrs ls 20,000
bl fLFkfr esa fuEu jkst+ukepk izfof"V;k dh tk,xhA (c osQ Hkkx dh [;kfr dks 'ks"k lk>snkjksa osQ
(v) ;fn [;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk tk, rFkk iqLrdksa esa j[kk tk, vfHkykHk vuqikr esa lek;ksftr djus ij)
[;kfr [kkrk uke 60,000
,slk Hkh gks ldrk gS fd u, ykHk foHkktu vuqikr gsrq 'ks"k lk>snkjksa osQ e; fy, x, fu.kZ; osQ
v osQ iwth [kkrs ls 30,000 ifj.kkeLo:i dksbZ ,d lk>snkj Hkkoh ykHkksa esa vius va'k esa ls oqQN Hkkx dk R;kx djsaA ,alh ifjfLFkfr
c osQ iwth [kkrs ls 20,000 esa ,sls lk>snkj osQ iwth [kkrs dks lsokfuo`k@e`r lk>snkj osQ iwth [kkrs lfgr mlosQ R;kx osQ lekuqikr
l osQ iwth [kkrs ls 10,000 tek fd;k tk,xk rFkk ckdh cps lk>snkjksa osQ iwth [kkrksa dks Hkkoh ykHkksa esa muosQ vfHkykHk vuqikr
([;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk x;k rFkk ls uke fd;k tk,xkA
lHkh lk>snkjksa oQks muosQ iqjkus ykHk foHkktu mnkgj.k 6
vuqikr esa tek fd;k x;k)
(c) ;fn [;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk x;k rFkk rqjar gh vifyf[kr fd;k x;k osQ'ko, fueZy rFkk iadt ykHk dk foHkktu 4 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSAa fueZy lsokfuo`k
(i) [;kfr [kkrk uke 60,000 djrk gS rFkk [;kfr dk ewY;kadu 72,000 #i;s fd;k x;kA osQ'ko rFkk iadt Hkfo"; osQ ykHkksa dk
v osQ iwth [kkrs ls 30,000 foHkktu 5% 3 esa djus dk fu.kZ; ysrs gSaA vko';d jkst+ukepk izfof"V;k dhft,A (v) tc [;kfr dks
c osQ iwth [kkrs ls 20,000 blosQ laiw.kZ jkf'k ls n'kkZ;k tk, rFkk rqjar vifyf[kr fd;k tk,A (c) tc [;kfr dks iQeZ dh iqLrdksa
l osQ iwth [kkrs ls 10,000 esa u n'kkZ;k tk,A
([;kfr [kkrs dks iwjh jkf'k ls [kksyk x;k rFkk gy
leLr lk>snkjksa osQ iqjkus ykHk foHkktu (v) tc [;kfr [kkrk [kksyk tk, rFkk vifyf[kr fd;k tk,
vuqikr esa tek fd;k x;k)
(ii) v dk iwth [kkrk uke 45,000
jkst+ukepk
l dk iwth [kkrk uke 15,000 frfFk fooj.k c-i`- uke tek
[;kfr [kkrs ls 60,000 la- jkf'k jkf'k
([;kfr dks vifyf[kr fd;k x;k rFkk 'ks"k (#-) (#-)
lk>snkjksa osQ u, vuqikr esa uke fd;k x;k) (i) [;kfr [kkrk uke 72,000
(l) ;fn [;kfr dks lsokfuo`k lk>snkj osQ fgLls dh jkf'k ftruk gh n'kkZ;k tk, rFkk rqjar vifyf[kr osQ'ko osQ iwth [kkrs ls 32,000
Hkh dj fn;k tk, fueZy osQ iwth [kkrs ls 24,000
(i) [;kfr [kkrk uke 20,000 iadt osQ iwth [kkrs ls 16,000
c osQ iwth [kkrs ls 20,000 ([;kfr [kkrs dks laiw.kZ jkf'k
([;kfr dks c osQ Hkkx ftruk [kksyk x;k) ls iqjkus ykHk foHkktu vuqikr esa n'kkZ;k x;k)
(ii) v dk iwth [kkrk uke 15,000
2 osQ'ko dk iwth [kkrk uke 45,000
iadt dk iwth [kkrk uke 27,000
([;kfr dks 'ks"k lk>snkjksa osQ vfHkykHk vuqikr esa tek ([;kfr dks u, ykHk foHkktu esa vifyf[kr djus ij)
djosQ vifyf[kr fd;k x;k)
2015-16 2015-16
(c) tc [;kfr dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk, dk;Zdkjh fVIi.kh
frfFk fooj.k c-i`- uke tek 2
l- jkf'k jkf'k 1- t;k dk [;kfr esa Hkkx 36, 000 #- = 12,000 #i;s
6
(#-) (#-) 2- vfHkykHk vuqikr dh x.kuk
osQ'ko dk iwth [kkrk uke 13,000 vfHkykHk Hkkx = u;k Hkkx iqjkuk Hkkx
iadt dk iwth [kkrk uke 11,000 1 1 2 1 1
dhfrZ dk vfHkykHk = = =
fueZy iawth [kkrs ls 24,000 3 6 6 6
(fueZy osQ Hkkx dh [;kfr dks osQ'ko rFkk iadt 1 2 2 2 0
osQ vfHkykHk vuqikr 13% 11 esa ckVus ij) ,drk dk vf/ykHk = = = (u rks vfHkykHk u gh R;kx)
3 6 6 6
dk;Zdkjh fVIi.kh 'osrk dk vfHkykHk =

1 1 2 1 1
= =
3 6 6 6
1- fueZy dk [;kfr esa Hkkx = 72,000 #i;s 39 = 24,000 #i;s
1 1
2- vfHkykHk vuqikr dh x.kuk blfy, dhfrZ vkSj 'osrk osQ e; vfHkykHk vuqikr : = 1:1
6 6
vfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx
osQ'ko dk vfHkykHk Hkkx =

5 4 13
= mnkgj.k 8
8 9 72
3 2 11 nhik, uh: vkSj f'kYik ,d iQeZ esa ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA uh:
iadt dk vfHkykHk Hkkx = =
8 9 72 dh lsokfuo`fk osQ ckn nhik vkSj f'kYik dk u;k ykHk foHkktu vuqikr 2% 3 gSA uh: dh lsokfuo`fk ij
13 11
blfy,, vfHkykHk vuqikr osQ'ko rFkk iadt dk 13% 11 gS] vFkkZr : iQeZ dh [;kfr dk ewY;kadu 1,20,000 #i;s fd;k x;kA uh: dh lsokfuo`fk ij [;kfr osQ O;ogkj ls
24 24
mnkgj.k 7 lacaf/r vko';d jkst+ukepk izfof"V;k dhft,A
t;k, dhfrZ, ,drk rFkk 'osrk fdlh iQeZ esa ykHk rFkk gkfu dk foHkktu 2%1%2 %1 esa djrs gq, lk>snkj
gy
gSaA t;k dh lsokfuo`fk ij, iQeZ dh [;kfr dk ewY;kadu 36,000 #i;s fd;k x;kA dhfrZ, ,drk rFkk
'osrk us Hkfo"; osQ ykHkksa dks leku :i ls foHkktu djus dk fu.kZ; fy;kA [;kfr [kkrk [kksys fcuk [;kfr nhik vkSj f'kYik dh iqLrosaQ
osQ O;ogkj osQ laca/ esa vko';d jkst+ukepk izfof"V;k dhft,A jkst+ukepk
gy frfFk fooj.k c-i`- uke tek
dhfrZ] ,drk rFkk 'osrk dh iqLrosQa la- jkf'k jkf'k
jkst+ukepk (#-) (#-)
frfFk fooj.k c-i`- uke tek f'kYik dk iwth [kkrk uke 48,000
la- jkf'k jkf'k uh: osQ iwth [kkrs ls 36,000
(#-) (#-) nhik osQ iwth [kkrs ls 12,000
dhfrZ dk iwth [kkrk uke 6,000 (f'kYik [;kfr esa uh: osQ Hkkx osQ fy, rFkk nhik dks
'osrk dk iwth [kkrk uke 6,000 R;kx osQ fy, uh: dh lsokfuo`fk ij {kfriwfrZ djsxh)
t;k osQ iwth [kkrs ls 12,000
('ks"k lk>snkjksa esa t;k dh [;kfr dk Hkkx
vfHkykHk vuqikr esa foHkktu djus ij)
2015-16 2015-16
dk;Zdkjh fVIi.kh 4- fo|eku lk>snkjksa osQ }kjk, lsokfuo`k@e`r lk>snkj osQ Hkkx dk vf/xzg.k djus ij fdlh Hkh lwpuk
1- vfHkykHk vuqikr dh x.kuk osQ vHkko esa ;g ekuk tk,xk fd mUgksaus viuk Hkkx vf/xzfgr fd;k gS%
vfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx (v) iqjkus ykHk foHkktu vuqikr esa
2 5 4 5 1 1 (c) u, ykHk foHkktu vuqikr esa
nhik dk vfHkykHk Hkkx = = = ;k ] vFkkZr R;kx
5 10 10 10 10 (l) leku vuqikr esa
3 2 62 4 (n) mijksDr esa dksbZ ughaA
f'kYik dk vfHkykHk Hkkx = = = ] vFkkZr vfHkykHk
5 10 10 10
2- blfy, f'kYik, uh: (lsokfuo`k lk>snkj) vkSj nhik (fo|eku lk>snkj ftlus R;kx fd;k gS) nksuksa mnkgj.k 9
dks muosQ R;kx dh jkf'k rd dh {kfriwfrZ djsxhA guh, iEeh vkSj lUuh ykHkksa dk foHkktu 3 % 2 % 1 osQ vuqikr esa djrs gq, lk>snkj gSaA [;kfr dks iqLrdksa
nhik R;kx djsxh = iQeZ dh [;kfr R;kx okyk Hkkx = 1, 20, 000 #-
1
= 12,000 #- esa 60,000 #i;s osQ ewY; ls n'kkZ;k x;k gSA iEeh lsokfuo`k gksrh gS rFkk iEeh dh lsokfuo`fk osQ le;
10
[;kfr dk ewY;kadu 84,000 #i;s esa fd;k x;kA guh vkSj lUuh us Hkfo"; osQ ykHkksa dk foHkktu 2%1
3
uh: (lsokfuo`k lk>snkj dk R;kx) = 1, 20, 000 #- = 36,000 #i;s osQ vuqikr esa djus dk fu.kZ; fy;kA vko';d jkst+ukepk izfof"V;k dhft,A
10
Lo;a tkfp, gy
izR;sd iz'u osQ fy, lgh fodYi pqfu, frfFk fooj.k c-i`- uke tek
1- vfHk"ksd, jtr vkSj foosd ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gSAa ;fn foosd lsokfuo`k la- jkf'k jkf'k
gksrk gS] rks vfHk"ksd rFkk jtr dk u;k ykHk foHkktu vuqikr gksxkA (#-) (#-)
(v) 3 % 2 guh dk iwth [kkrk uke 30,000
(c) 5 % 3 iEeh dk iwth [kkrk uke 20,000
(l) 5 % 2 lUuh dk iwth [kkrk uke 10,000
(n) mijksDr esa dksbZ ugha [;kfr [kkrs ls 60,000
2- jktsanj, lrh'k rFkk rstiky dk iqjkuk ykHk foHkktu vuqikr 2 % 2 % 1 gSA lrh'k dh lsokfuo`fk
(fo|eku [;kfr dks iqjkus vuqikr esa
osQ ckn mudk ykHk foHkktu vuqikr 3 % 2 gSA u;k vfHkykHk vuqikr gS& vifyf[kr djus ij)
(v) 3 % 2
(c) 2 % 1 guh iwth [kkrk uke 14,000
(l) 1 % 1 lUuh iwth [kkrk uke 14,000
(n) 2 % 2 iEeh osQ iwth [kkrs ls 28,000
3- vkuan, cgknqj vkSj panj ykHkksa dk foHkktu leku :i ls djrs gq, lk>snkj gSaA vkuan vkSj cgknqj
(iEeh osQ Hkkx dh [;kfr dks guh rFkk lUuh
us mlosQ Hkkx dk vf/xzg.k 3% 2 osQ vuqikr esa fd;kA vkuan vkSj cgknqj dk u;k ykHk foHkktu osQ iwth [kkrs esa muosQ vfHkykHk rd
vuqikr gksxkA lek;kstu djus ij)
(v) 8 % 7
(c) 4 % 5 dk;Zdkjh fVIi.kh
(l) 3 % 2 1
(i) [;kfr esa orZeku ewY; ij iEeh dk Hkkx = 84,000 dk
3
(n) 2 % 3
1
= 84,000 #- = 28,000 #i;s
3
2015-16 2015-16
vfHkykHk Hkkx = u;k Hkkx iqjkuk Hkkx (c) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls T+;knk gks& bl fLFkfr es,a iqLrd ewY; ,oa
(ii) guh dk vfHkykHk Hkkx =
2 3 1
=
orZeku ewY; osQ varj dks [;kfr [kkrs esa tek rFkk lHkh lk>snkjksa osQ iwth [kkrs esa muosQ iqjkus
3 6 6 ykHk foHkktu vuqikr esa uke fd;k tk,xkA mnkgj.k osQ fy,, eksgu yky, fxj/kjh yky rFkk
1 1 1
lUuh dk vfHkykHk Hkkx = = ';keyky ykHkksa dk foHkktu 4% 3%1 esa djrs gq, lk>snkj gSaA ';keyky iQeZ ls lsokfuo`k gksrk
3 6 6
1 1
gSA ';keyky osQ lsokfuo`fk ij [;kfr dk ewY;kadu 52,000 #i;s fd;k x;kA 60,000 #i;s
guh vkSj lUuh dk vfHkykHk vuqikr = 1:1
6 6 osQ ewY; dh [;kfr iQeZ dh iqLrdksa esa igys ls gh fo|eku FkhA bl fLFkfr esa fuEu jkst+ukepk
izfof"V;k izysf[kr dh tk,xhA
4.4.2 tc [;kfr iqLrdksa esa igys ls fo|eku gks
eksgu yky] fxj/kjh yky rFkk ';keyky dh iqLrosQa
;fn [;kfr dks iqLrdksa esa, [;kfr osQ orZeku ewY;, ftruk n'kkZ;k x;k gks rks lkekU;r% fdlh Hkh lek;kstu jkst+ukepk
dh vko';drk ugha gksrh D;ksfa d [;kfr dks lsokfuo`k lk>snkj lfgr lHkh lk>snkjksa osQ [kkrksa esa tek fd;k frfFk fooj.k c-i`- uke tek
tkrk gSA ;fn [;kfr dk orZeku ewY;, bldh iqLrdksa esa fn, x, ewY; ls fHkUu gS rks bl fLFkfr esa orZeku la- jkf'k jkf'k
ewY; rFkk iqLrdksa esa n'kkZ;s x, ewY; (iqLrd ewY;) osQ varj ls lek;kstu izfof"V dh tk,xhA bl fLFkfr (#-) (#-)
esa nks laHkkouk, mRiUu gksrh gS% (v) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls de gksA eksgu yky dk iwth [kkrk uke 4,000
(c) iqLrd ewY; blosQ orZeku ewY; ls T+;knk gksA mijksDr dk o.kZu fuEu gS% fxj/kjh yky dk iwth [kkrk uke 3,000
(v) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls de gks & bl fLFkfr esa [;kfr [kkrs dks blosQ ';keyky dk iwth [kkrk uke 1,000
orZeku ewY; osQ iqLrd ewY; ij vkf/D; dh jkf'k ls uke fd;k tk,xk vkSj lHkh lk>snkjksa osQ [;kfr [kkrs ls 8,000
iwth [kkrs dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djsaxsA mnkgj.k osQ fy, nhid, uoqQy ([;kfr osQ ewY; esa deh dks lHkh lk>snkjksa us muosQ
,oa jkts'k ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA iqLrdksa esa [;kfr iqjkus ykHk foHkktu vuqikr esa lek;ksftr djus ij)
dks 20,000 #i;s osQ ewY; ls n'kkZ;k x;k gSA uoqQy lsokfuo`k djrk gS rFkk uoqQy dh
;g Lej.kh; gS fd mijksDr lHkh fLFkfr;ksa es,a [;kfr dks blosQ iwjs ewY; ls rqyu i=k esa n'kkZ,xsA bl
lsokfuo`fk osQ fnu [;kfr dk ewY;kadu 24,000 #i;s FkkA bl fLFkfr esa fuEu jkstu+ kepk izfof"V
fLFkfr esa fd lHkh lk>snkj ;g fu.kZ; ys pqosQ gSa fd [;kfr dks iw.kZr% ;k va'kr% vifyf[kr fd;k tk,
dh tk,xhA
rks ,slk 'ks"k lk>snkjksa osQ iwt
h [kkrksa dks muosQ u, ykHk foHkktu vuqikr esa uke rFkk [;kfr [kkrs dks mlosQ
nhid, uoqQy rFkk jkts'k dh iqLrosaQ ewY; ls tek djosQ fd;k tk,xkA
jkst+ukepk fodYi osQ rkSj ij igys [;kfr [kkrs dks blosQ laiw.kZ ewY; ls [kksydj vkSj fiQj bldks vifyf[kr
frfFk fooj.k c-i`- uke tek djus osQ cnys, ;fn lk>snkj ;g fu.kZ; ysrs gSa fd fo|eku [;kfr dks igys vifyf[kr djosQ tks fd
la- jkf'k jkf'k iqLrdksa esa lHkh lk>snkjksa osQ iqjkus ykHk foHkktu vuqikr osQ n'kkZ;h xbZ gS vkSj mlosQ ckn lsokfuo`k@e`r
(#-) (#-) lk>snkj osQ [kkrs esa vko';d tek rFkk 'ks"k lk>snkj osQ [kkrksa dks muosQ vfHkykHk vuqikr ls uke djsaxs
[;kfr [kkrk uke 4,000 vkSj lsokfuo`k@e`r lk>snkj dks mlosQ [;kfr osQ Hkkx osQ fy, tek djsaxsA
nhid osQ iwth [kkrs ls 2,000
uoqQy osQ iwth [kkrs ls 1,200 4-4-3 izNUu [;kfr
jkts'k osQ iwth [kkrs ls 800
;fn iQeZ lsokfuo`k@e`r lk>snkj dks Hkqxrku osQ :i esa ,deq'r jkf'k nsus dk fu.kZ; ysrh gS rks mldks ns;
([;kfr osQ ewY; esa o`f lHkh lk>snkjksa esa muosQ iqjkus
jkf'k ls vf/d Hkqxrku dks mlosQ iwth [kkrksa es,a lafpr ykHk o gkfu vkSj ifjlaifk;ksa rFkk nkf;Roksa osQ
ykHk foHkktu vuqikr 5% 3% 2 esa ckVus ij)
iqueZwY;kadu laca/h lHkh vko';d lek;kstu djus osQ i'pkr, mlosQ Hkkx dks [;kfr osQ :i esa ekuk
tk,xkA mnkgj.k osQ fy, ih, D;w vkSj vkj ykHkksa dk cVokjk 3 % 2%1 osQ vuqikr esa djrs gq, lk>snkj gSaA
2015-16 2015-16
vkj, lsokfuo`k gksrk gS vkSj mlosQ iwth [kkrksa esa lap; , ifjlaifk;ksa rFkk nkf;Roksa dk iqueZwY;kadu djus (l) osQoy lqeu osQ iwth [kkrs dks 30,000 #i;s ls uke djosQA
osQ ckn mlosQ iwth [kkrs dk 'ks"k 60,000 #i;s fudyrk gSA ih vkSj D;w mlosQ nkos osQ iw.kZ fuiVkjs osQ (n) osQoy jeu osQ iwth [kkrs dks 30,000 #i;s ls uke djosQA
fy, 75,000 #i;s nsus dks lger gksrs gSaA ;g iznf'kZr djrk gS fd iQeZ esa vkj dh [;kfr dk Hkkx 4- fdlh lk>snkj dh lsokfuo`fk@e`R;q ij, 'ks"k lk>snkj, ftUgksaus ykHk foHkktu vuqikr esa ifjorZu osQ
15,000 #i;s gS ftldks ih vkSj D;w osQ iwth [kkrksa esa muosQ vfHkykHk vuqikr ( 3% 2 ;g ekurs gq, fd dkj.k vfHkykHk fd;k gSA {kfriwfrZ djsaxs
muosQ ykHk foHkktu vuqikr esa dksbZ ifjorZu ugha gS) osQ uke fd;k tk,xk vkSj vkj osQ iwth [kkrksa esa (v) osQoy lsokfuo`k lk>snkj dhA
tek bl izdkj fd;k tk,xk% (c) 'ks"k lk>snkj (ftUgksaus R;kx fd;k) lkFk gh lkFk lsokfuo`k lk>snkj dhA
(#-) (#-) (l) osQoy 'ks"k lk>snkjksa dh (ftUgksaus R;kx fd;k gS)A
ih dk iwth [kkrk uke 9,000
D;w dk iwth [kkrk uke 6,000
vkj osQ iwth [kkrs ls 15,000 4 -5 ifjlaifk;ksa rFkk nkf;Roksa osQ iquewZY;kadu osQ fy, lek;kstu
(vkj osQ Hkkx dh [;kfr dks ih rFkk D;w osQ
iwth [kkrs esa muosQ R;kx vuqikr 3 % 2 esa lk>snkj dh lsokfuo`fk ;k e`R;q ij oqQN ifjlaifk;k ,slh gks ldrh gSa ftUgsa muosQ orZeku ewY; ij ugha
lek;ksftr djus ij) n'kkZ;k tkrk rFkk blh izdkj oqQN nkf;Roksa osQ ewY; rFkk iQeZ }kjk Hkqxrku fd, tkus okys ewY;ksa esa varj
gksrk gS, bruk gh ugha ;gk oqQN ,slh xSj&vfHkysf[kr ifjlaifk;k Hkh gksrh gSa ftudks iqLrdksa esa yk, tkus
Lo;a tkfp, 2
dh vko';drk gksrh gS] tSlk fd lk>snkj osQ izos'k dh fLFkfr esa i<+k x;k gSA iqueZwY;kadu [kkrs dks
ifjlaifk;ksa vkSj nkf;Roksa osQ iqueZwY;kadu djus rFkk xSj&vfHkysf[kr enksa dks iQeZ dh iqLrdksa esa ykdj
fuEu iz'uksa osQ fy, lgh fodYi NkfV,% vfHkykHk (gkfu) dh x.kuk djus osQ fy, rS;kj fd;k tkrk gS vkSj bls lHkh lk>snkjksa osQ, ftlesa
1- fdlh lk>snkj dh lsokfuo`fk@e`R;q ij , lsokfuo`k@e`r lk>snkj osQ iwth [kkrs dks tek fd;k
lsokfuo`k@e`r lk>snkj dks muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj fn;k tkrk gSA bl ms';
tk,xkA osQ fy, fuEu jkst+ukepk izfof"V;k bl izdkj dh tk,xhA
(v) mlosQ Hkkx dh [;kfr osQ lkFk_
1- ifjlaifk;ksa osQ ewY; esa o`f ij
(c) iQeZ dh [;kfr osQ lkFk_ ifjlaifk [kkrk (O;fDrxr) uke
(l) 'ks"k lk>snkjksa osQ Hkkx dh [;kfr osQ lkFk_
iqueZwY;kadu [kkrs ls
(n) dksbZ ugha_
(ifjlaifk;ksa osQ ewY; esa o`f ij)
2- xksfcan, gjh vkSj izrki lk>snkj gSaA xksfcan dh lsokfuo`fk ij rqyu i=k esa [;kfr dks 24,000 #i;s
2- ifjlaifk;ksa osQ ewY; esa deh ij
ls igys ls gh n'kkZ;k x;k gSA [;kfr dks vifyf[kr fd;k tk,xkA
iqueZwY;kadu [kkrk uke
(v) lHkh lk>snkjksa osQ iwth [kkrksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djosQA laifk [kkrs ls (O;fDrxr)
(c) 'ks"k lk>snkjksa osQ iwth [kkrksa dks muosQ u, ykHk foHkktu vuqikr esa tek djosQA
(ifjlaifk;ksa osQ ewY; esa deh)
(l) lsokfuo`k lk>snkj osQ iwth [kkrs dks mlosQ Hkkx dh [;kfr ls tek djus ijA
3- nkf;Roksa dh jkf'k esa o`f ij
iqueZwY;kadu [kkrk uke
3- peu, jeu vkSj lqeu ykHkksa dk foHkktu 5 % 3% 2 osQ vuqikr esa djrs gq, lk>snkj gSAa jeu lsokfuo`k
nkf;Ro [kkrs ls (O;fDrxr) tek
gksrk gS rFkk peu vkSj lqeu dk u;k ykHk foHkktu vuqikr 1% 1 gksxkA iQeZ dh [;kfr dk ewY;kadu (nkf;Roksa dh jkf'k esa o`f)
1,00,000 #i;s fd;k x;kA jeu osQ Hkkx dh [;kfr dks lek;ksftr fd;k tk,xkA
4- nkf;Roksa dh jkf'k esa deh gksus ij
(v) peu rFkk jeu osQ iwth [kkrksa dks 1,500 #i;s izR;sd ls uke djosQA
nkf;Ro [kkrk (O;fDrxr) uke
(c) peu rFkk jeu osQ iwth [kkrksa dks ozQe'k% 21,429 #i;s rFkk 8,571 #i;s ls uke djosQA
(nkf;Roksa dh jkf'k esa deh)
2015-16 2015-16
5- xSj&vfHkysf[kr ifjlaifk;ksa osQ fy, gy

ifjlaifk [kkrk uke
xhrk, ferkyh rFkk banw dh iqLrosQa
jkst+ukepk
(xSj&vfHkysf[kr ifjlaifk;ksa dks iqLrdksa esa n'kkZus ij)
6- xSj&vfHkysf[kr nkf;Roksa osQ fy, frfFk fooj.k c-i`- uke tek
iquewZY;kadu [kkrk uke l- jkf'k jkf'k
nkf;Ro [kkrs ls (#-) (#-)
(xSj&vfHkysf[kr nkf;Roksa dks iqLrdksa esa ykus ij) 2014 iqueZwY;kadu [kkrk uke 10,000
7- iqueZwY;kadu ij ykHk ;k gkfu osQ forj.k osQ fy, e'khujh [kkrs ls 10,000
iqueZwY;kadu [kkrk uke (e'khujh osQ ewY; esa deh)
lHkh lk>snkjksa osQ iwth [kkrs ls (O;fDrxr) isVsaV [kkrk uke 10,000
(iqueZwY;kadu ij ykHk dks lk>snkjksa osQ iwth Hkou [kkrs ls uke 25,000
[kkrs esa gLrkarfjr djus ij) iqueZwY;kadu [kkrk 35,000
(;k) (isVsaV rFkk Hkou osQ ewY; esa o`f ij)
lHkh lk>snkjksa dk iwth [kkrk (O;fDrxr)uke
iqueZwY;kadu [kkrk uke 25,000
ferkyh [kkrs ls 12,500
(iqueZwY;kadu ij gkfu dks lk>snkjksa osQ iwth
banw osQ [kkrs ls 7,500
[kkrs esa gLrkarfjr djus ij)
xhrk osQ [kkrs ls 5,000
mnkgj.k 10 (iqueZwY;kadu ij ykHk dks lk>snkjksa osQ
ferkyh, banw vkSj xhrk ykHkks rFkk gkfu dk cVokjk 3 % 2 % 1 osQ vuqikr esa djrs gq, lk>snkj gSAa 31 ekpZ, iwth [kkrs esa iqjkus ykHk foHkktu vuqikr
2014 dks mudk rqyu i=k fuEu Fkk% esa gLrkarfjr djus ij)
iqueZwY;kadu [kkrk
(#-) (#-)
uke tek
fofo/ ysunkj 55,000 [;kfr 25,000
lap; dks"k 30,000 Hkou 1,00,000 nkf;Ro jkf'k ifjlaifk;k jkf'k
iwth [kkrs% isVVas 30,000 (#-) (#-)
ferkyh 1,50,000 e'khujh 1,50,000 e'khujh 10,000 isVV as 10,000
banw 1,25,000 LVkWd 50,000 ykHk dk gLrkarj.k% Hkou 25,000
xhrk 75,000 3,50,000 nsunkj 40,000 ferkyh dk iwth [kkrk 12,500
jksdM+ 40,000 banw dk iwth [kkrk 7,500
4,35,000 4,35,000 xhrk dk iwth [kkrk 5,000 25,000
35,000 35,000
xhrk mijksDr frfFk ij lsokfuo`k gksrh gSA e'khu dk ewY;kadu 1,20,000 #i;s, isVVas 40,000 #i;s
vkSj Hkou 1,25,000 #i;s gqvkA vko';d jkstu+ kepk izfof"V;ksa dk vfHkys[ku djsa rFkk iqueZYw ;kadu [kkrk
rS;kj dhft,A
2015-16 2015-16
4-6 lafpr ykHkksa rFkk gkfu;ksa dk lek;kstu lkekU; lap; osQ O;ogkj dk vfHkys[ku djus osQ fy, fuEu jkst+ukepk izfof"V dh tk,xh%
dHkh&dHkh rqyu i=k esa lafpr ykHkksa dks, lkekU; lap; vkSj lap; dks"k rFkk lafpr gkfu;ksa dks ykHk rFkk xtsanz rFkk gjsanz dh iqLrosaQ
gkfu [kkrs osQ tek 'ks"k osQ :i esa n'kkZ;k tkrk gSA lsokfuo`k@e`r lk>snkj vius Hkkx osQ lafpr ykHkksa dk frfFk fooj.k c-i`- uke tek
rFkk lafpr gkfu;ksa (;fn dksbZ gS) dk vf/dkjh gksxkA ;g lafpr ykHk ;k gkfu lHkh lk>snkjksa ls la- jkf'k jkf'k
lacaf/r gS rFkk budks lHkh lk>snkjksa osQ iwth [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj (#-) (#-)
fn;k tk,xkA bl ms'; osQ fy, fuEu jkst+ukepk izfof"V;ksa dk vfHkys[ku fd;k tk,xkA lkekU; lap; [kkrk uke 90,000
(i) lafpr ykHkksa (lap;) dk gLrkarj.k djus ij banz dk iwth [kkrk 45,000
lap; [kkrk uke xtsanz dk iwth [kkrk 30,000
lHkh lk>snkjksa osQ iwth [kkrs ls (O;fDrxr) gjsanz dk iwth [kkrk 15,000
(lap; dk gLrkarj.k lHkh lk>snkjksa osQ iwth [kkrs esa (lkekU; lap; dk gLrkarj.k lHkh lk>snkjksa
iqjkus ykHk foHkktu vuqikr eas) osQ iwth [kkrs esa muosQ iqjkus vuqikr esa banz
(ii) lafpr gkfu;ksa osQ gLrkarj.k ij osQ lsokfuo`k gksus ij)
lHkh lk>snkjksa dk iwth [kkrk (O;fDrxr) uke
ykHk o gkfu [kkrs ls 4- 7 lsokfuo`k lk>snkj dks ns; jkf'k dk fuiVkjk
(lafpr gkfu;ksa dk lk>snkjksa osQ iwth [kkrs esa iqjkus tkus okys lk>snkj osQ [kkrksa dk fuiVkjk lk>snkjh le>kSrs esa nh xbZ 'krksaZ osQ vuqlkj, tSls fd ,deq'r
ykHk foHkktu vuqikr esa gLrkarj.k) Hkqxrku ;k C;kt lfgr ;k C;kt jfgr tSls Hkh Loho`Qr gks fofHkUu fd'rksa }kjk fHkUu&fHkUu varjkyks esa
mnkgj.k osQ fy,] banz] xtsanz rFkk gjsanz lk>snkj gSa ftudk ykHk foHkktu vuqikr 3% 2%1 gSA banz lsokfuo`k Hkqxrku ;k oqQN Hkqxrku udn esa rqjar vkSj oqQN fd'rksa }kjk tSls Hkh Loho`Qr gks, fd;k tkrk gSA fdlh
gksrk gS rFkk bl frfFk dks iQeZ dk rqyu i=k bl izdkj gS% lk>snkjh le>kSrs osQ vHkko esa, Hkkjrh; lk>snkjh vf/fu;e 1932 dh /kjk 37 ykxw gksxh, tks fd ;g
banz] xtsanz rFkk gjsanz dh iqLrosaQ r; djrh gS fd tkus okys lk>snkj osQ ikl ,d fodYi gksxk, ftlosQ vuqlkj og ;k rks 6% izfro"kZ
31 ekpZ] 2014 dks rqyu i=k dh nj ls Hkqxrku dh frfFk rd ;k bl izdkj ykHk dk Hkkx tks mlus viuh iwth ls mikftZr fd;k gS
(iwth vuqikr vk/kfjr) izkIr djus dk vf/dkjh gSA blfy, lsokfuo`k lk>snkj dks oqQy ns; jkf'k dk
nkf;Ro jkf'k ifjlaifk;k jkf'k fu/kZj.k, tks fd lHkh lek;kstu djus osQ i'pkr fd;k x;k gS] dk Hkqxrku rqjar fd;k tk,xkA ;fn iQeZ
(#-) (#-) rqjar Hkqxrku djus dh fLFkfr esa ugha gS rks bl fLFkfr es,a lsokfuo`k lk>snkj dks ns; oqQy jkf'k dks mlosQ
ysunkj 50,000 Hkwfe o Hkou 3,00,000 .k [kkrs esa gLrkarfjr dj fn;k tk,xk vkSj tSls gh jkf'k dk Hkqxrku fd;k tk,xk] ;g mlosQ [kkrs esa
lkekU; lap; 90,000 LVkWd 30,000 uke fd;k tk,xkA vko';d lek;kstu izfof"V;k fuEu gS%
iwth [kkrs% cSd
a 10,000 1- tc lsokfuo`k lk>snkj dks iw.kZ Hkqxrku jksdM+ esa fd;k tkrk gSA
banz 1,00,000 jksdM+ 5,000 lsokfuo`k lk>snkj dk iwth [kkrk uke
xtsanz 55,000 jksdM+@ cSad [kkrs ls
gjsanz 50,000 2,05,000 2- tc lsokfuo`k lk>snkj dh leLr jkf'k dks .k eku fy;k tkrk gSA
lsokfuo`k lk>snkj dk iwth [kkrk uke
3,45,000 3,45,000 lsokfuo`k lk>snkj osQ .k [kkrs ls
3- tc lsokfuo`r lk>snkj dks vkaf'kd :i ls jksdM+ Hkqxrku fd;k tkrk gS rFkk 'ks"k jkf'k dks .k ekuk
tkrk gSA
2015-16 2015-16
lsokfuo`k lk>snkj dk iwth [kkrk uke (oqQy ns; jkf'k) o"kZ&2 cSd
a 20,400 o"kZ&2 'ks"k vk@yk 45,000
jksdM+@ cSad [kkrs ls (Hkqxrku dh jkf'k) (15,000#-+5,400#-)
lsokfuo`k lk>snkj osQ .k [kkrs ls (.k dh jkf'k) 'ks"k vk@yk 30,000 C;kt 5,400
4 - tc .k [kkrs dk fuiVkjk fd'rksa esa ewy jkf'k esa C;kt lfgr Hkqxrku fd;k tkrk gSA
50,400 50,400
(v) .k ij C;kt osQ fy,
C;kt [kkrk uke o"kZ&3 cSd
a 18,600 o"kZ&3 'ks"k vk@yk 30,000
lsokfuo`k lk>snkj osQ .k [kkrs ls (15,000#- +3,600#-)

(c) fd'r osQ Hkqxrku ij 'ks"k vk@yk 15,000 C;kt 3,600
lsokfuo`k lk>snkj osQ .k [kkrk uke 33,600 33,600
jksdM+@ cSad [kkrs ls o"kZ&4 cSd
a 16,800 o"kZ&4 'ks"k vk@yk 15,000
fVIi.kh (15,000#-$1,800#-) C;kt 1,800
1- lsokfuo`k lk>snkj osQ .k [kkrs dk 'ks"k rqyu i=k esa nkf;Ro i{k dh vksj vafre fd'r osQ Hkqxrku rd 16,800 16,800
n'kkZ;k tk,xkA
2- izfof"V la[;k (c) rFkk (l), mijksDr dks .k osQ Hkqxrku dh frfFk rd nksgjk;k tk,xkA (c) tc Hkqxrku 20,000 #i;s izR;sd dh 3 okf"kZd fd'rksa esa C;kt lfgr fd;k tkrk gSA
mnkgj.k 11 vefjanz, egsanz vkSj tksfxanz dh iqLrosaQ
vefjanz egsanz rFkk tksfxanz ,d iQeZ esa lk>snkj gSaA egsanz iQeZ ls lsokfuo`r gksrk gSA mldh lsokfuo`fk dh egsanz dk .k [kkrk
frfFk dks mldks 60,000 #i;s ns; gSaA vefjanz rFkk tksfxanz us ;g opu fn;k fd mldks izR;sd o"kZ osQ uke tek
var esa fd'rksa esa Hkqxrku fd;k tk,xkA fuEu fLFkfr;ksa esa egsanz dk .k [kkrk rS;kj djsa% frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
1- tc 'ks"k jkf'k dk Hkqxrku pkj okf"kZd fd'rksa esa 12% izfro"kZ C;kt osQ lkFk fd;k tk,xkA la- (#-) la- (#-)
2- tc igys rhu lkyksa osQ nkSjku, cdk;k 'ks"k ij 20,000 #i;s dh rhu okf"kZd fd'rksa es,a 12% o"kZ&1 cSd
a 20,000 o"kZ&1 egsanz dh iwth 60,000
izfro"kZ C;kt lfgr vkSj 'ks"k C;kt lfgr pkSFks o"kZ esa Hkqxrku djus ij lger gksrs gSaA 'ks"k vk@yk 47,200 C;kt 7,200
3- tc 'ks"k jkf'k dk Hkqxrku 4 leku okf"kZd fd'rksa esa 12% C;kt lfgr fd;k tk,A 67,200 67,200
gy o"kZ&2 cSd
a 20,000 o"kZ&2 'ks"k vk@yk 47,200
(v) tc Hkqxrku 4 okf"kZd fd'rksa esa C;kt osQ lkFk fd;k tkrk gSA 'ks"k vk@yk 32,864 C;kt 5,664
52,864 52,864
vefjan,z egsanz rFkk tksfxanz dh iqLrosaQ
egsanz dk .k [kkrk o"kZ&3 cSd
a 20,000 o"kZ&3 'ks"k vk@yk 32,864
uke tek 'ks"k vk@yk 16,808 C;kt 3,944
frfFk fooj.k c-i`- jkf'k frfFk fooj.k c-i`- jkf'k 36,808 36,808
la- (#-) la- (#-) o"kZ&4 cSd
a 18,825 o"kZ&4 'ks"k vk@yk 16,808
o"kZ&1 cSd
a 22,200 o"kZ&1 egsanz dh iwth 60,000 C;kt 2,017
(15,000#-+7,200#-) C;kt 7,200
18,825 18,825
'ks"k vk@yk 45,000
67,200 67,200 (l) tc Hkqxrku 4 okf"kZd cjkcj fd'rksa esa 12% (okf"kZd) C;kt lfgr fd;k tkrk gS%
2015-16 2015-16
vefjanz rFkk tksfxanz dh iqLrosaQ 31 ekpZ, 2014

egasnz dk .k [kkrk dks fot; , vt; vkSj eksgu dk rqyu i=k
uke tek nkf;Ro jkf'k ifjlaifk;k jkf'k
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k (#-) (#-)
la- (#-) la- (#-) iwth [kkrs% [;kfr 56,000
o"kZ&1 cSd
a 19,754 o"kZ&1 egsanz dh iwth 60,000 fot; 1,80,000 LVkWd 90,000
'ks"k vk@yk 47,446 C;kt 7,200 vt; 1,20,000 nsunkj 66,000
eksgu 1,00,000 4,00,000 Hkwfe o Hkou 1,20,000
67,200 67,200 ns; foi=k 12,000 e'khujh 1,59,000
o"kZ&2 cSd
a 19,754 o"kZ&2 'ks"k vk@yk 47,446 lkekU; lap; 42,000 eksVj oSu 31,000
'ks"k vk@yk 33,386 C;kt 5,694 ysunkj 90,000 cSad esa jksdM+ 22,000
53,140 53,140 5,44,000 5,44,000
o"kZ&3 cSd
a 19,754 o"kZ&3 'ks"k vk@yk 33,386
'ks"k vk@yk 17,638 C;kt 4,006 lsokfuo`fk dh frfFk dks fuEu lek;kstu fd, x,%
1- iQeZ dh [;kfr dk ewY;kadu 1,48,000 #i;s gqvkA
37,392 37,392
2- ifjlaifk;ksa vkSj nkf;Roksa dk ewY; fuEu gS% LVkWd 72,000 #i;s_ Hkwfe o Hkou 1,35,600 #i;s ,
o"kZ&4 cSd
a 19,754 o"kZ&4 'ks"k vk@yk 17,638 nsunkj 63,000 #i;s, e'khujh 1,50,000 #i;s_ ysunkj 84,000 #i;s A
C;kt 2,116 3- fot; vfrfjDr iwth 1,20,000 #i;s rFkk eksgu 30,000 #i;s yk;kA
4- vt; dks 97,200 #i;s jksdM+ fn;k tk,xk rFkk iwth [kkrs osQ 'ks"k dks .k [kkrs esa gLrkarfjr
19,754 19,754 fd;k tk,xkA
vt; dks ns; jkf'k dk fu/kZj.k djsa rFkk blosQ [kkrs dk fuiVkjk vki fdl izdkj djsaxsA
fVIi.kh% 19,754 #i;s ij 12% izfro"kZ dh nj ls 4 lkyksa osQ Hkqxrku dk fu/kZj.k lkykuk 0-329234 #i;s
okf"kZdh lkj.kh osQ vuqlkj 60,000 #i;s mnkgj.k 12
;g ;ku nsus ;ksX; gS fd lsokfuo`k lk>snkj vkSj e`r lk>snkj dks ns; jkf'k dk ys[kk O;ogkj leku 31 ekpZ, 2014 dks vk'kh"k, lqjs'k vkSj yksosQ'k dk rqyu i=k uhps fn;k x;k gS tks fd viuk ykHk
gksxk, osQoy varj ;g gS fd lk>snkj dh e`R;q osQ le;, tks jkf'k mldks nh tkuh gS] dk gLrkarj.k mlosQ 5% 3% 2 osQ vuqikr esa foHkkftr djrs gSa%
mkjkf/dkjh [kkrs esa dj fn;k tk,xk vkSj bl izdkj mldks jkf'k dk Hkqxrku fd;k tk,xkA ;g bl v;k; 31 ekpZ, 2014 dks
osQ var esa le>k;k tk,xkA vk'kh"k, lqjs'k vkSj yksosQ'k dk rqyu i=k
Lo;a djsa
(#-) (#-)
fot;, vt; vkSj eksgu fe=k gSAa mUgksua s twu, 2013 dks fnYyh fo'ofo|ky; ls ch- dke (vkulZ) ikl
iwt
h% Hkwfe 4,00,000
fd;k gSA os fu.kZ; ysrs gSa fd daI;wVj gkMZos;j dk O;kikj vkjaHk djsaA vk'kh"k 7,20,000 Hkou 3,80,000
1 vxLr, 2013 dks os iwt h osQ fy, ozQe'k% 50,000 #i;s , 30,000 #i;s 20,000 #i;s yxkrs lqjs'k 4,15,000 la;a=k o e'khujh 4,65,000
gSa rFkk fnYyh esa lk>snkjh esa O;kikj vkjaHk djrs gSaA muosQ chp ykHk dk foHkktu 4 % 2% 1 osQ vuqikr yksosQ'k 3,45,000 14,80,000 i+QuhZpj o fi+QfVaxl 77,000
esa gksxkA O;kikj liQyrk ls pyrk gS, 1 iQjojh] 2014 dks oqQN ikfjokfjd dkj.kksa dh otg ls vt; lkekU; lap; 1,80,000 fofo/ nsunkj 1,72,000
iwuk esa clus dk fu.kZ; ysrk gS vkSj 31 ekpZ] 2014 dks lk>snkjh ls lsokfuo`k gksus dk fu.kZ; ysrk gSA fofo/ ysunkj 1,24,000 gLrLFk jksdM+ 1,21,000
lk>snkjksa dh lgerh ls vt; 31 ekpZ] 2014 dks lsokfuo`k gks tkrk gSA ifjlaifk;ksa vkSj nkf;Roksa dh vU; O;; 16,000 LVkWd 1,85,000
fLFkfr bl izdkj gS% 18,00,000 18,00,000
2015-16 2015-16
lqjs'k mijksDr frfFk dks lsokfuo`k gksrk gS rFkk mldh lsokfuo`fk ij fuEu lek;kstuksa osQ fy, lgerh gqbZ% 01 vizSy, 2014 dks
1- LVkWd dk ewY;kadu 1,72,000 #i;s ij gqvkA vk'kh"k vkSj yksosQ'k dk rqyu i=k
2- i+QuhZpj o fi+QfVXal dk ewY;kadu 80,000 #i;s gqvkA nkf;Ro jkf'k ifjlaifk;k jkf'k
3- 10,000 #i;s dh jkf'k ,d nsunkj nhid }kjk ns; gS , ;g lafnX/ jkf'k gS ftlosQ fy, izko/ku (#-) (#-)
dh vko';drk gSA iwt
h% Hkwfe 4,00,000
4- [;kfr dk ewY;kadu 2,00,000 #i;s gqvk ysfdu fu.kZ; fy;k x;k dh [;kfr dks ys[kk iqLrdksa esa
vk'kh"k 7,80,000 Hkou 3,80,000
ugha n'kkZ;k tk,xkA yksosQ'k 3,37,000 11,17,000 la;a=k o e'khujh 4,65,000
5- lsokfuo`fk osQ le; lqjs'k dks 40,000 #i;s dk Hkqxrku rqjar fd;k tk,xk rFkk 'ks"k dks mlosQ lqjs'k dk .k 4,83,000 i+QuhZpj 80,000
.k [kkrs esa gLrkarfjr fd;k tk,xkA fofo/ ysunkj 1,24,000 LVkWd 1,72,000
6- vk'kh"k vkSj yksosQ'k Hkfo"; esa ykHk dk foHkktu 3 % 2 osQ vuqikr esa djsaxsA vfHkO;Dr cdk;k 16,000 fofo/ nsunkj 1,72,000
iqueZwY;kadu [kkrk] iwth [kkrk rFkk iquxZfBr iQeZ dk rqyu i=k rS;kj djsaA ?kVk;k% lafnX/ .kksa (10,000)
osQ fy, izko/ku 1,62,000
gy jksdM+ (1,21,000 #- 40,000 #-) 81,000
17,40,000 17,40,000
vk'kh"k, lqjs'k vkSj yksosQ'k dh iqLrosaQ
iqueZwY;kadu [kkrk dk;Zdkjh fVIi.kh
1- vfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx
3 5 6 5 1
(#-) (#-) vk'kh"k dk vfHkykHk =
5

10
=
10
=
10
LVkWd 13,000 i+QuhZpj 3,000
yksosQ'k dk vfHkykHk =
2

2
=
4 2
=
2
lafnX/ .k osQ fy, izko/ku 10,000 iqueZwY;kadu ij gkfu dk 5 10 10 10
gLrkarj.k% vk'kh"k vkSj yksosQ'k osQ chp vfHkykHk vuqikr = 1 % 2
3
vk'kh"k dh iwth 10,000 2- lqjs'k dk [;kfr esa Hkkx = 2,00,000 #- = 60,000 #-
10
lqjs'k dh iwth 6,000
yksosQ'k dh iwth 4,000 20,000 mnkgj.k 13
23,000 23,000 ';ke, xxu vkSj jke lk>snkj gSa ftudk ykHk foHkktu vuqikr 2%2 %1 gSA 31 ekpZ, 2014 dks mudk
rqyu i=k fuEu gS%
lk>snkjksa osQ iwth [kkrs nkf;Ro jkf'k ifjlaifk;k jkf'k
uke tek (#-) (#-)
frfFk fooj.k jks-i`- vk'kh"k lqjs'k yksosQ'k frfFk fooj.k jks-i`- vk'kh"k lqjs'k yksosQ'k
2014 la- (#-) (#-) (#-) 2014 la- (#-) (#-) (#-)
fofo/ ysunkj 49,000 jksdM+ 8,000
31 ekpZ iqueZwY;kadu 10,000 6,000 4,000 31 ekpZ 'ks"k vk@yk 7,20,000 4,15,000 3,45,000
lap; 14,500 nsunkj 19,000
lqjs'k dh iwth 20,000 & 40,000 lap; dks"k 90,000 54,000 36,000 iwt
h% LVkWd 42,000
[;kfr ';ke 80,000 e'khujh 85,000
jksdM+ & vk'kh"k dh iwth
lqjs'k ls .k
& 40,000
4,83,000 yksosQ'k dh iwth
20,000
40,000
xxu 62,500 Hkou 1,22,000
'ks"k vk@yk 7,80,000 & 3,37,000 jke 75,000 2,17,500 isVV as 9,000
8,10,000 5,29,000 3,81,000 8,10,000 5,29,000 3,81,000 deZpkjh Hkfo"; dks"k 4,000
2,85,000 2,85,000
2015-16 2015-16
xxu dks ,d cgqjk"Vh; daiuh esa ekSdk feyrk gSA og bl frfFk dks lsokfuo`k gksus dk fu.kZ; ysrk gS rFkk ';ke dk iwth [kkrk uke 15,750
;g fu.kZ; fy;k tkrk gS fd ';ke vkSj jke Hkfo"; esa ykHk dk foHkktu 5 % 3 osQ vuqikr esa djsaxsA [;kfr jke dk iwth [kkrk uke 12,250
dk ewY;kadu 70,000 #i;s_ e'khujh dk 78,000 #i;s_ Hkou dk 1,52,000 #i;s_ LVkWd dk 30,000 xxu osQ iwth [kkrs ls 28,000
#i;s rFkk Mwcr .k dh jkf'k 1,550 #i;s dks vifyf[kr fd;k tk,xkA iQeZ dh iqLrdksa esa jkst+ukepk (xxu dh [;kfr dk ';ke vkSj jke osQ [kkrksa
izfof"V;ksa dk vfHkys[ku djsa rFkk u, iQeZ dk rqyu i=k rS;kj djsaA ls lek;kstu 9 % 7 osQ vuqikr esa)
xxu dk iwth [kkrk uke 1,00,080
gy xxu osQ .k [kkrs ls 1,00,080
(lsokfuo`k lk>snkj dks ns; jkf'k dk
';ke] jke vkSj xxu dh iqLrosaQ .k [kkrs esa gLrkarj.k)
jkst+ukepk
31 ekpZ, 2014 dks
';ke vkSj jke dk rqyu i=k
la- jkf'k jkf'k
2014 (#-) (#-) nkf;Ro jkf'k ifjlaifk;k jkf'k
(#-) (#-)
31 ekpZ , iqueZwY;kadu [kkrk uke 20,550
e'khujh [kkrs ls 7,000 fofo/ ysunkj 49,000 jksdM+ 8,000
LVkWd [kkrs ls 12,000 deZpkjh Hkfo"; dks"k 4,000 nsunkj 17,450
nsunkj [kkrs ls 1,550

iwt
h% LVkWd 30,000
(xxu osQ lsokfuo`k gksus ij ifjlaifk;ksa osQ ';ke 73,830 e'khujh 78,000
iqueZwY;kadu ij gkfu dk vfHkys[ku) jke 67,540 1,41,370 Hkou 1,52,000

xxu ls .k 1,00,080 isVV as 9,000
Hkou [kkrk uke 30,000
iqueZwY;kadu [kkrs ls 30,000 2,94,450 2,94,450
(xxu osQ lsokfuo`k gksus ij Hkou osQ ewY; esa o`f)
dk;Zdkjh fVIi.kh
iqueZwY;kadu [kkrk uke 9,450
1- vfHkykHk Hkkx = u;k Hkkx iqjkuk Hkkx
';ke osQ iwth [kkrs ls 3,780
5 2 25 16 9
xxu osQ iwth [kkrs ls 3,780 ';ke dk vfHkykHk Hkkx =
8

5
=
40
=
40
jke osQ iwth [kkrs ls 1,890 3 1 15 8 7
(iqueZwY;kadu ij ykHk dk iwth [kkrs jke dk vfHkykHk Hkkx =
8

5
=
40
=
40
esa gLrkarj.k 2 % 2 % 1 osQ vuqikr esa) blfy, ';ke vkSj jke dk vfHkykHk vuqikr = 9 % 7
lap; [kkrk uke 14,500
';ke osQ iwth [kkrs ls 5,800
xxu osQ iwth [kkrs ls 5,800
(lap; dk lk>snkjksa osQ iwth [kkrs esa gLrkarj.k)
2015-16 2015-16
iqueZwY;kadu [kkrk (ii) lk>snkj }kjk iwth osQ fy, jkf'k ykus ij
nkf;Ro jkf'k ifjlaifk;k jkf'k jksdM+@cSad [kkrk uke
(#-) (#-) lk>snkj osQ iwth [kkrs ls
e'khujh 7,000 Hkou 30,000
fuEu fLFkfr esa%
LVkWd 12,000 'ks"k lk>snkjksa dh iwth dk lek;kstu rhu esa ls fdlh Hkh ,d izdkj ls fd;k tk ldrk gSA tSlk fd fuEu
nsunkj 1,550 mnkgj.k esa gS%
iqueZwY;kadu ij ykHk 1- tc u;h iQeZ dh iwth dk fu/kZj.k lk>snkjksa }kjk igys ls fuf'pr fd;k tkrk gSA
';ke 3,780
xxu 3,780 mnkgj.k 14
jke 1,890 9,450
30,000 30,000
eksfgr, uhjt rFkk lksgu iQeZ esa lk>snkj gSaA vius ykHk dk foHkktu 2 %1 %1 vuqikr esa djrs gSaA uhjt
lsokfuo`k gksrk gSA eksfgr vkSj lksgu us fu.kZ; fy;k fd u;h iQeZ dh iwth 1,20,000 #i;s gksxhA lHkh
lk>snkjksa osQ iwth [kkrs lek;kstu djus osQ i'pkr eksfgr vkSj lksgu osQ iwth [kkrksa dk tek 'ks"k ozQe'k% 82,000 #i;s rFkk
frfFk fooj.k jks-i`- ';ke xxu jke frfFk fooj.k jks-i`- ';ke xxu jke 41,000 #i;s gSA 'ks"k lk>snkjksa }kjk ykbZ xbZ ;k mudks Hkqxrku dh xbZ jkf'k dh x.kuk djsa rFkk vko';d
2014 la- (#-) (#-) (#-) 2014 la- (#-) (#-) (#-) jkst+ukepk izfof"V;k djsaA
31ekpZ xxu dh iwth 15,750 12,250 31ekpZ 'ks"k vk@yk 80,000 62,500 75,000
xxu ls .k & 1,00,080 & iwuewZY;kadu 3,780 3,780 1,890
gy
'ks"k vk@yk 73,830 & 67,540 ykHk
lap;
';ke dh iwth
5,800 5,800
& 15,750
2,900
&
eksfgr vkSj lksgu osQ chp u;k ykHk foHkktu vuqikr = 2 %1
jke dh iwth 12,250 eksfgr lksgu
89,580 1,00,080 79,790 89,580 1,00,080 79,790 (#-) (#-)
u, vuqikr osQ vk/kj ij u;h iwth 80,000 40,000
fVIi.kh% xxu dks ns; jkf'k osQ fy,, i;kZIr jkf'k miyC/ ugha gksus ij, mlosQ iwth [kkrs dk 'ks"k mlosQ .k [kkrs orZeku iwth (lek;kstu osQ ckn) 82,000 41,000
esa gLrkarfjr dj fn;k tk,xkA
jksdM+ ykuk (Hkqxrku) 2,000 1,000
4.8 lk>snkjksa dh iwth dk lek;kstu

eksfgr vkSj lksgu dh iqLrosaQ
lk>snkj dh lsokfuo`fk ;k e`R;q osQ le; 'ks"k lk>snkj iwth dk lek;kstu vius ykHk vuqikr ls dj ldrs jkst+ukepk
gSaA bl izdkj dh fLFkfr esa ;fn oqQN vU; lwpuk u gks rks, 'ks"k lk>snkjksa osQ 'ks"kksa dk ;ksx ubZ iQeZ dh frfFk fooj.k c-i`- uke jkf'k tek jkf'k
oqQy iwth gksxhA rc 'ks"k lk>snkjksa dh u;h iwth dk fu/kZj.k djus osQ fy,, iQeZ dh oqQy iwth dks 'ks"k la- (#-) (#-)
lk>snkjksa esa u, ykHk vuqikr osQ vuqlkj ckVk tk,xk rFkk iwt
h ls vf/d ;k deh dks lk>snkj osQ oS;fDrd
eksfgr dk iwth [kkrk uke 2,000
[kkrs ls Kkr fd;k tk,xkA bl izdkj osQ vkf/D; ;k deh lk>snkj }kjk jksdM+ fudky dj ;k jksdM+ ykdj lksgu dk iwth [kkrk uke 1,000
tSlh Hkh fLFkfr gks, }kjk lek;ksftr dh tk,xhA jksdM+ [kkrs ls 3,000
mijksDr fLFkfr esa fuEu jkst+ukepk izfof"V;k vfHkysf[kr dh tk,xh% (vf/d iwth dk fudyuk)
(i) vkf/D; jkf'k dk lk>snkj }kjk vkgj.k djus ij%
2- tc u;h iQeZ dh oqQy iwth ugha nh xbZ gksA
lk>snkj dk iwth [kkrk uke
jksdM+ @ cSad [kkrs ls
2015-16 2015-16
mnkgj.k 15 3- tc lsokfuo`k lk>snkj dks ns; jkf'k muosQ iwth [kkrksa dks u, ykHk foHkktu vuqikr osQ :i esa
vk'kk, nhik vkSj yrk ,d iQeZ esa lk>snkj gSa] vius ykHk dks 3% 2%1 osQ vuqikr esa foHkkftr djrs gSaA lek;ksftr djus ij fo|eku lk>snkjksa }kjk nh tkrh gS%
iqueZwY;kadu, [;kfr rFkk lafpr ykHkksa ls lacaf/r lHkh lek;kstu djus osQ i'pkr vk'kk o yrk osQ iwth mnkgj.k 16
[kkrksa dk tek 'ks"k ozQe'k% 1,60,000 #i;s rFkk 80,000 #i;s gSA ;g fu.kZ; fy;k x;k fd vk'kk o
yrk osQ iwth [kkrs u, ykHk foHkktu vuqikr osQ vuqlkj lek;ksftr fd, tk,xsA lk>snkjksa dh u;h iwth yfyr, iadt vkSj jkgqy lk>snkj gS]a ykHk dk foHkktu 4 % 3% 3 osQ vuqikr esa djrs gSAa yfyr osQ lsokfuo`k
dh x.kuk djsa rFkk jksdM+ ykus ;k fudkyus ls lacaf/r vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsaA gksus ij, lkekU; lap; [;kfr rFkk iqueZwY;kadu ls lacaf/r lHkh lek;kstu djus osQ i'pkr muosQ iwth
[kkrksa dk 'ks"k ozQe'k% 70,000 #i;s] 60,000 #i;s rFkk 50,000 #i;s gSA ;g fu.kZ; fy;k x;k fd
gy yfyr dks ns; jkf'k iadt rFkk jkgqy }kjk ykHk foHkktu vuqikr osQ vuqlkj vkuqikfrd :i ls iwth ykbZ
(v) 'ks"k lk>snkjksa dh u;h iwth dh x.kuk tk,xhA iadt vkSj jkgqy }kjk ykbZ xbZ jkf'k dh x.kuk djsa rFkk blls lacfa /r vko';d jkstu+ kepk izfof"V;k
vk'kk osQ iwth [kkrs esa 'ks"k (lHkh lek;kstu osQ ckn) = 1,60,000 #- djsaA yfyr osQ Hkqxrku dh vko';d izfof"V Hkh vfHkysf[kr djsaA
yrk osQ iwth [kkrs esa 'ks"k = 80,000 #- yfyr osQ lsokfuo`k gksus osQ ckn iadt vkSj jkgqy osQ chp u;k ykHk foHkktu vuqikr 3% 3] vFkkZr
u;h iQeZ dh oqQy iwth = 2,40,000 #- 1% 1 gksxkA
u;k ykHk foHkktu vuqikr 3% 1 osQ vk/kj ij
vk'kk dh u;h iwth 2,40,000 #-
3
= 1,80,000 #- gy
4
1 (v) u;h iQeZ dh oqQy iwth dh x.kuk (#-)
yrk dh u;h iwth 2,40,000 #- 4 = 60,000 #- iadt osQ iwth [kkrs dk 'ks"k (lek;kstu osQ ckn) = 60,000
fVIi.kh% u;h iQeZ dh oqQy iwth 'ks"k lk>snkjksa osQ iwth [kkrksa esa 'ks"k osQ ;ksx osQ vk/kj ij gksxhA jkgqy osQ iwth [kkrs dk 'ks"k (lek;kstu osQ ckn) = 50,000
(c) 'ks"k lk>snkjksa }kjk ykbZ xbZ ;k fudkyh xbZ iwth dh x.kuk% yfyr dks ns; jkf'k (lsokfuo`k lk>snkj) = 70,000
vk'kk yrk u;h iQeZ dh oqQy iwth = 1,80,000
(#-) (#-) (c) fo|eku lk>snkjksa dh u;h iwth dh x.kuk
u;h iwth 1,80,000 60,000
1
fo|eku iwth 1,60,000 80,000 iadt dh u;h iwth 1,80,000 #-
2
= 90,000
(l)jksdM+ ykuk (Hkqxrku) 20,000 20,000 1

jkgqy dh u;h iwth 1,80,000 #-
2
= 90,000
vk'kk vkSj yrk dh iqLrosaQ
jkst+ukepk (l) fo|eku lk>snkjksa }kjk ykbZ xbZ ;k fudkyh xbZ jkf'k dh x.kuk
frfFk fooj.k c-i`- uke tek iadt jkgqy
la- jkf'k jkf'k (#-) (#-)
(#-) (#-) u;h iwth (1,80,000 #i;s dks 1 %1 osQ vuqikr esa) 90,000 90,000
jksdM+ [kkrk uke 20,000 fo|eku iwth (lek;kstu osQ ckn) 60,000 50,000
vk'kk osQ iwth [kkrs ls 20,000 yk;k x;k jksdM+ 30,000 40,000
(vk'kk }kjk jksdM+ ykbZ xbZ)
yrk dk iwth [kkrk uke 20,000
(vkf/D; iwth dks yrk }kjk fudkyus ij)
2015-16 2015-16
iadt vkSj jkgqy dh iqLrosQa gy

jkst+ukepk iqueZwY;kadu [kkrk
frfFk fooj.k c-i`- uke tek uke tek
la- jkf'k jkf'k fooj.k jkf'k fooj.k jkf'k
(#-) (#-) (#-) (#-)
jksdM+ [kkrk uke 70,000 lafnX/ .kksa osQ fy, izko/ku 2,000 Hkou 20,000
iadt osQ iwth [kkrs ls 30,000 e'khujh 10,000
iwth (iqueZwY;kadu ij ykHk)%
eksfgr 4,000
(iadt rFkk jkgqy ls izkIr jkf'k) uhjt 2,000
yfyr dk iwth [kkrk uke 70,000 lksgu 2,000 8,000
jksdM+ [kkrs ls 70,000 20,000 20,000
(lsokfuo`fk ij yfyr dks jksdM+ dk Hkqxrku)
lk>snkjksa osQ iwth [kkrs
uke tek
mnkgj.k 17 frfFk fooj.k jks-i`- eksfgr uhjt lksgu frfFk fooj.k jks-i`- eksfgr uhjt lksgu
2014 la- (#-) (#-) (#-) 2014 la- (#-) (#-) (#-)
31 ekpZ, 2014 dks eksfgr , uhjt vkSj lksgu dk rqyu i=k uhps fn;k x;k gS tks fd iQeZ esa lk>snkj gSa vkSj 31ekpZ uhjt 12,000 & 6,000 31 ekpZ 'ks"k vk@yk 80,000 40,000 40,000
ykHk dk foHkktu viuh iwth osQ vuqlkj djrs gSaA 'ks"k vk@ys 82,000 65,000 41,000 lkekU; lap; 10,000 5,000 5,000
iqueZwY;kadu (ykHk) 4,000 2,000 2,000
nkf;Ro jkf'k ifjlaifk;k jkf'k eksfgr dh iwth & 12,000 &
(#-) (#-) lksgu dh iwth & 6,000 &
ysunkj 21,000 Hkou 1,00,000 94,000 65,000 47,000 94,000 65,000 47,000
eksfgr dh iwth 80,000 e'khujh 50,000 cS a d & 65,000 & 'ks"k vk@yk 82,000 65,000 41,000
uhjt dh iwth 40,000 LVkWd 18,000 cS a d 2,000 & 1,000

'ks"k vk@ys 80,000 & 40,000
lksgu dh iwth 40,000 nsunkj 20,000
82,000 65,000 41,000 82,000 65,000 41,000
lkekU; lap; 20,000 ?kVk;k% Mwcr .k (1,000) 19,000
osQ fy, izko/ku
cSad esa jksdM+ 14,000 31 ekpZ] 2014 dks rqyu i=k
2,01,000 2,01,000 nkf;Ro jkf'k ifjlaifk;k jkf'k
(#-) (#-)
bl frfFk dks uhjt us iQeZ ls lsokfuo`k gksus dk fu.kZ; fy;k rFkk iQeZ esa mlosQ fgLls dk Hkqxrku fuEu osQ
vuqlkj fd;k tk,xk% ysunkj 21,000 Hkou 1,20,000
1- Hkou dk ewY; 20% vf/d gSA
cSda vf/fod"kZ 54,000 e'khujh 40,000
2- nsunkjksa ij Mwcr .k osQ fy, izko/ku dks 15% rd c<+k,xsA
iwt
h% LVkWd 18,000
3- e'khujh ij 20% kl yxk;kA
eksfgr 80,000 nsunkj 20,000
4- iQeZ dh [;kfr dk ewY;kadu 72,000 #i;s gqvk rFkk lsokfuo`k lk>snkj dk Hkkx, 'ks"k lk>snkjksa
lksgu 40,000 1,20,000 ?kVk;k% lafnX/ .k osQ fy,
osQ iwth [kkrksa }kjk lek;ksftr fd;k tk,xkA izko/ku (1,000#-+2,000#-) (3,000) 17,000
5- u;h iQeZ dh iwth 1,20,000 #i;s gksxhA 1,95,000 1,95,000

iqueZwY;kadu [kkrk, lk>snkjksa osQ iwth [kkrs rFkk uhjt osQ lsokfuo`k gksus osQ ckn rqyu i=k rS;kj djsaA
2015-16 2015-16
dk;Zdkjh fVIi.kh c rqyu i=k dh frfFk dks lsokfuo`k gksrk gS rFkk fuEu lek;kstu fd, tkrs gSa%
1- cSad [kkrk (v) LVkWd 10% ls de gksxkA
uke tek (c) Hkou dk ewY; 12% vf/d gksxkA
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k (l) lafnX/ .k osQ fy, 5% dk izko/ku cuk;k tk,xkA
la- (#-) la- (#-) (n) dkuwuh O;; osQ fy, 265 #i;s dk izko/ku cukb,A
'ks"k vk@yk 14,000 eksfgr dh iwth 2,000 (;) iQeZ dh [;kfr dk ewY;kadu 10,000 #i;s gksxkA
'ks"k vk@yk 54,000 lksgu dh iwth 1,000 (iQ) u, iQeZ dh iwth 30,000 #i;s gksxhA fo|eku lk>snkj us ;g fu.kZ; fy;k fd os viuh iwth
(vf/fod"kZ) uhjt dh iwth 65,000 dks 3 % 2 osQ u, vuqikr osQ vuqlkj j[ksaxsA
68,000 68,000
iwth [kkrksa esa vafre 'ks"k dk fu/kZj.k djsa rFkk v vkSj l }kjk u, ykHk foHkktu osQ vuqlkj
vkuqikfrd iwth osQ fy, ykbZ xbZ ;k fudkyh xbZ jkf'k dh x.kuk djsaA
2- ;g eku fy;k x;k gS fd lsokfuo`k lk>snkj dks Hkqxrku osQ fy, cSad vf/fod"kZ fy;k x;k gSA 2- vkj] ,l vkSj ,e lk>snkjh esa O;kikj djrs gSa mudk ykHk foHkktu vuqikr ozQe'k% 3 % 2 % 1 gSA
3- eksfgr vkSj lksgu }kjk ykbZ xbZ ;k fudkyh xbZ jksdM+% 31 ekpZ, 2014 dks iQeZ dk rqyu i=k fuEu gS%
eksfgr lksgu 31 ekpZ ,
2014 dks rqyu i=k
(#-) (#-)
(v) u;h iwth ( 1,20,000 #i;s dks 2% 1 80,000 40,000 (#-) (#-)
osQ vuqikr esa)
fofo/ ysunkj 16,000 Hkou 23,000
(c) fo|eku iwth (lek;kstuksa osQ ckn) 82,000 41,000
iwt
h% nsunkj 7,000
ykbZ xbZ jksdM+ (Hkqxrku gsrq) 2,000 1,000 vkj 20,000 LVkWd 12,000
,l 7,500 isVVas 8,000
Lo;a djsa ,e 12,500 40,000 cSd a 6,000
56,000 56,000
1- 31 ekpZ, 2014 dks v, c vkSj l dk rqyu i=k fuEu gS tks vius ykHk dk foHkktu iwt
h osQ vuqlkj djrs gS%a
31 ekpZ ,
2014 dks rqyu i=k mijksDr 'krksZa ij nh xbZ frfFk dks ';ke lsokfuo`k gksrk gS%
(v) Hkou dk ewY; 8,800 #i;s vf/d gksxkA
(#-) (#-) (c) nsunkjksa ij lafnX/ .k osQ fy, 5% dk izko/ku djsaA
(l) iQeZ dh [;kfr dk ewY;kadu 9,000 #i;s gksxkA
ns; foi=k 6,250 Hkwfe o Hkou 12,000
(n) ,l dks 5,000 #i;s dk rqjar Hkqxrku gksxk rFkk ns; 'ks"k dks .k ekuk tk;sxk ftl ij 6%
fofo/ ysunkj 10,000 nsunkj 10,500
lap; fuf/ 2,750 ?kVk;k% lafnX/ .k 500 10,000
okf"kZd dh nj ls C;kt feysxkA iquxZfBr iQeZ dk rqyu i=k rS;kj djsaA
iwth osQ fy, izko/ku
v 20,000 izkI; foi=k 7,000 4.9 lk>snkj dh e`R;q
c 15,000 LVkWd 15,500
tSlk fd igys of.kZr gS fd lk>snkj dh e`R;q dh fLFkfr esa ys[kakdu O;ogkj (mipkj) mlh izdkj ls
l 15,000 50,000 la;a=k o ;a=k 11,500
cSadLFk jksdM+ 13,000 fd;k tkrk gS] tSlk fd lk>snkj osQ lsokfuo`k gksus ij vkSj lk>snkj dh e`R;q dh fLFkfr esa mldk nkok
mlosQ mkjkf/dkjh dks gLrkarfjr gks tk,xk] tSlk fd lk>snkj osQ lsokfuo`k gksus ij fd;k tkrk gSA gkykfd
69,000 69,000
blesa ,d eq[; varj gS, lsokfuo`fk lkekU;r% ys[kkadu o"kZ osQ var esa gksrh gS, tcfd lk>snkj dh e`R;q
2015-16 2015-16
fdlh Hkh le; gks ldrh gSA blfy, e`R;q dh fLFkfr esa mldks nkos esa ykHk ;k gkfu dk Hkkx, iwth ij 01 vizSy, 2014 ls 30 twu, 2014 dh vof/ esa paid osQ Hkkx osQ fy, ykHk dh x.kuk fuEu
C;kt] vkgj.k ij C;kt, (;fn dksbZ gS rks), vafre rqyu i=k dh frfFk ls mldh e`R;q rd lek;ksftr izdkj gksxh%
fd;k tk,xkA vc eq[; leL;k bl le; varjky osQ ykHk dh x.kuk ls lacaf/r gS (vafre rqyu i=k ;fn foozQ; 8,00,000 #i;s gS] rks ykHk = 1,00,000 #-
ls lk>snkj dh e`R;q dh frfFk dh vof/ rd)A tSls fd ;g ekuk tkrk gS fd iqLrdksa dks vkxs ys tkus 1,00,000
;fn foozQ; 1 #- gks] rks ykHk = 8,00,000
esa ijs'kkuh gks ldrh gS rFkk e`r lk>snkj osQ ykHk dk Hkkx fudkyus osQ fy, bl vof/ osQ vafre [kkrs
cuk, tk,xsA ykHk dh x.kuk fiNys o"kksZa osQ vk/kj ij (fiNys oqQN o"kksZa osQ vkSlr osQ vk/kj ij) vkSj 1,00,000
;fn fo; 1,50,000 #- gks] rks ykHk = 1,50,000
ozQ; osQ vk/kj ij dh tk ldrh gSA 8,00,000
mnkgj.k osQ fy,, coqQy, paid vkSj n'kZu iQeZ esa lk>snkj gS]a ykHk dk foHkktu 5 % 4 % 1 osQ vuqikr paid osQ Hkkx dk ykHk = 18,750 #-
esa djrs gSaA 31 ekpZ, 2014 dks lekIr o"kZ osQ fy, ykHk 1,00,000 #i;s gS 30 twu, 2014 dks paid = 7,500 #-
dh e`R;q gksrh gSA 1 vizSy] ls 30 twu] 2006 rd dh vof/ osQ fy, paid osQ ykHk esa Hkkx dh x.kuk e`r lk>snkj osQ dkykafrr vof/ osQ fy, ykHk osQ Hkkx osQ fy, ys[kk iqLrdksa esa fuEu jkst+ukepk
fuEu izdkj gksxh% izfof"V vfHkysf[kr djsaxsA
31 ekpZ, 2014 dks lekIr o"kZ osQ fy, oqQy ykHk = 1,00,000 #i;s ykHk o gkfu
paid osQ Hkkx dk ykHk% ykHk o gkfu (fuyafcr) [kkrk uke
fiNys o"kZ dk ykHk vkuqikfrd vof/ e`r lk>snkj dk Hkkx e`r lk>snkj osQ iwth [kkrs ls
1,00,000 #-
3

4
= 10,000 #-
(dkykafrr vof/ osQ Hkkx dk ykHk)
12 10
jkst+ukepk izfof"V fuEu izdkj vfHkysf[kr dh tk,xh% mnkgj.k 18
ykHk vkSj gkfu mparh [kkrk uke 10,000
paid osQ iwth [kkrs ls 10,000
vfuy, Hkkuw vkSj panw iQeZ esa lk>snkj gSaA ykHk foHkktu vuqikr 5 % 3 % 2 gSA 31 ekpZ , 2014 dks mudk
(paid osQ Hkkx osQ ykHk dk mlosQ iwth [kkrs esa gLrkarj.k) rqyu i=k fuEu gS%
fodYi osQ rkSj ij, ;fn paid osQ Hkkx osQ YkkHk dh x.kuk vafre rhu o"kksZa osQ vkSlr ykHk osQ vk/kj vfuy, Hkkuw vkSj panw dh iqLrosaQ
31 ekpZ, 2014 dks rqyu i=k
ij dh tkrh gS] tks fd 1,36,000 #i;s 2011&12 osQ fy,, 1,54,000 #i;s 2012&13 osQ fy,
rFkk 1,00,000 #i;s 2013&14 osQ fy, gSA paid osQ Hkkx osQ ykHk dh x.kuk vkSlr ykHk osQ nkf;Ro jkf'k ifjlaifr;k jkf'k
vk/kj ij vafre o"kZ dh vof/ 1 vizSy, 2006 ls 30 twu, 2006 osQ fy, fuEu gksxh% (#-) (#-)
oQq y ykHk 1,36,000 #- + 1,54,000 #- + 1,00,000 #- ysunkj 11,000 Hkou 20,000
vkl
S r ykHk =
o"kkZas dh l[a;k = 3 lap; dks"k 6,000 e'khujh 30,000
3,90,000 #- vfuy dh iwth 30,000 LVkWd 10,000

= = 1,30,000 #- Hkkuw dh iwth 25,000 isVVas 11,000
3
panw dh iwth 15,000 70,000 nsunkj 8,000
3 eghus 4
paid osQ Hkkx dk ykHk = 1,30,000 #- jksdM+ 8,000
12 eghus 10
87,000 87,000
= 13,000 #-
bl fLFkfr esa le>ksrs osQ vuqlkj, e`r lk>snkj osQ Hkkx osQ ykHk dh x.kuk foozQ; osQ vk/kj ij dh 01 vDrwcj , 2014 dks vfuy dh e`R;q gks xbZA 'ks"k lk>snkjksa vkSj mlosQ mkjkf/dkjh osQ chp lgefr
tkuh gS rFkk ;g fn;k gS fd 2013&14 o"kZ osQ nkSjku foozQ; 80,000 #i;s Fkk vkSj 01 vizSy] gqbZ fd%
2014 ls 30 twu , 2014 esa foozQ; 1,50,000 #i;s FkkA
2015-16 2015-16
(v) [;kfr dk ewY;kadu fiNys pkj o"kkZsa osQ vkSlr ykHk osQ 2 o"kZ osQ ozQ; osQ cjkcj gksxh tks fd% dk;Zdkjh fVIi.kh%
o"kZ 2010-11 13,000 #-, o"kZ 2011-12 12,000 #- 1- iqueZwY;kadu [kkrk
o"kZ 2012-13 20,000 #-, o"kZ 2013-14 15,000 #- uke tek
(c) isVsaV dk ewY;kadu 8,000 #i;s, e'khujh dk 28,000 #i;s rFkk Hkou dk 25,000 #i;sA frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
(l) o"kZ 2014&15 osQ fy, ykHk fiNys o"kZ osQ leku nj ij gksxkA la- (#-) la- (#-)
(n) iwth ij 10% okf"kZd ls C;kt yxsxkA
(;) vfuy dks ns; jkf'k osQ vk/s dk Hkqxrku rqjar fd;k tk,xkA isVVas 3,000 Hkou 5,000
1 vDrwcj , 2015 dks vfuy dk iwth [kkrk rFkk vfuy osQ mrjkf/dkjh dk [kkrk rS;kj djsaA
e'khujh 2,000
5,000 5,000
gy
2- [;kfr = 2 o"kZ dk ozQ; vkSlr ykHk
vfuy] Hkkuw vkSj panw dh iqLrosQa 13,000 #- + 12,000 #- + 20,000 #- + 15,000 #-
vkSlr ykHk =
4
vfuy dk iwth [kkrk
uke tek 60,000 #-
= = 15,000 #-
4
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k = 15,000 #-
2015 la- (#-) 2015 la- (#-)
5
01 vfuy dk 57,000 01 vizy
[;kfr =
2
15,000 #-
vDrwcj mkjkf/dkjh 01 vDrwcj lap; dks"k 3,000 5

Hkkuw dh iwth 11,250 [;kfr esa vfuy dk Hkkx =
10
37,500 #-
panw dh iwth 7,500 = 18,750 #-

ykHk vkSj gkfu 3,750 3- vafre rqyu i=k dh frfFk ls e`R;q dh frfFk rd dk ykHk%
(mparh) (01 vizy
S , 2015 ls 1 vDrwcj, 2015 = 6 eghus)
iwth ij C;kt 1,500 6
6 eghus dk ykHk = 15,000
12
= 7,500 #-
57,000 57,000
5
ykHk esa vfuy dk Hkkx = 7,500 #-
10
= 3,750 #-
vfuy osQ mkjkf/dkjh dk [kkrk
uke tek 4- iwth ij C;kt
(1 vizy
S , 2015 ls 1 vDrwcj , 2015)
10 6
2015 la- (#-) 2015 la- (#-) = 30,000
100 12
01vDrwcj cSd
a 28,500 01vDrwcj vfuy dh iwth 57,000 =15,000 #i;s
'ks"k vk@yk 28,500
57,000 57,000 mnkgj.k 19
31 ekpZ, 2015 dks eksfgr, lksgu vkSj jkgqy dk rqyu i=k uhps fn;k x;k gS] tks iQeZ esa lk>snkj gSa rFkk
2% 2% 1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA
2015-16 2015-16
eksfgr, lksgu vkSj jkgqy dh iqLrosQa gy

31 ekpZ , 2015 dks rqyu i=k
nkf;Ro jkf'k ifjlaifk;k jkf'k eksfgr, lksgu, vkSj jkgqy dh iqLrosaQ
(#-) (#-) lksgu dk iwth [kkrk
ysunkj 40,000 [;kfr 30,000
uke tek
lap; fuf/ 25,000 LFkk;h ifjlaifk;k 60,000 frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
iwt
h% LVkWd 10,000 la- (#-) la- (#-)
eksfgr 30,000 fofo/ nsunkj 20,000 [;kfr 12,000 1 vizy
lksgu 25,000 cSadLFk jksdM+ 15,000 lksgu dk mkjkf/dkjh 94,158 15 twu lap; fuf/ 10,000
jkgqy 15,000 70,000 eksfgr dh iwth 9,600
1,35,000 1,35,000 jkgqy dh iwth 9,600
ykHk rFkk gkfu 1,333
15 twu, 2015 dks lksgu dh e`R;q gqbZA lk>snkjh foys[k osQ vuqlkj mlosQ mkjkf/dkjh dks feysxk% (mparh)
(v) iwth [kkrs dk 'ks"k la;qDr thou chek 50,000
(c) fiNys 4 o"kZ osQ vkSlr ykHk osQ rhu xq.kk osQ vk/kj ij [;kfr esa fgLlkA ikWfylh
(l) fiNys 4 o"kksZa osQ vkSlr osQ vk/kj ij e`R;q dh frfFk rd osQ ykHk esa HkkxA iwth ij C;kt 625
(n) iwt h ij 12% okf"kZd dh nj ls C;ktA 1,06,158 1,06,158
31 ekpZ] 2012, 2013, 2014, 2015 dks lekIr o"kksaZ osQ ykHk ozQe'k% 15,000 #-, 17,000 # , dk;Zdkjh fVIi.kh
19,000 #- rFkk 13,000 #- gSaA 1- [;kfr esa lksgu dk Hkkx
iQeZ us 1,25,000 #- dh ,d la;qDr thou chek ikWfylh yh FkhA mldk okf"kZd izhfe;e izR;sd 2
o"kZ ykHk o gkfu [kkrs ls fy;k tkrk FkkA = iQeZ dh [;kfr
5
lksgu osQ dkuwuh mkjkf/dkjh dks ns; jkf'k dk Hkqxrku fd;k x;kA eksfgr vkSj jkgqy us lksgu osQ Hkkx 2
dks cjkcj ckV fy;k rFkk os lk>snkj jgsaxsA lksgu osQ mkjkf/dkjh dh ns; jkf'k dks fudkysaA = 48,000 #- = 19,200 #-
5
iQeZ dh [;kfr = 3 vkSlr ykHk
64,000 # -
= 3 = 48,000 #-
4
2- ykHk rFkk gkfu (mparh)
(vafre rqyu i=k ls e`R;q dh frfFk rd ykHk esa Hkkx) 2 1 eghus
2
64,000
= #- 2 2.5
4 5 12
= 1,333 #i;s
3- la;qDr thou chek ikWfylh = 1,25,000 #i;s
2015-16 2015-16
2 bl v;k; esa iz;qDr 'kCn

lksgu dk Hkkx =
5
1,25,000 #-
l lk>snkj dh lsokfuo`fk
= 50,000 #-
l lk>snkj dh e`R;q
4- iwth ij C;kt = 25,000
12

2.5 l vfHkykHk vuqikr
100 12
l e`r lk>snkj osQ mkjkf/dkjh
= 625 #i;s l mkjkf/dkjh [kkrk
Lo;a djsa lkjka'k
31 fnlacj, 2015 dks fiadh, oqQjs'kh vkSj jkosQ'k dk rqyu i=k uhps fn;k gS% 1- u;k ykHk foHkktu vuqikr% u;k ykHk foHkktu vuqikr og vuqikr gS ftlosQ varxZr ,d lk>snkj osQ lsokfuo`k
31 ekpZ, 2015 dks rqyu i=k gksus@e`R;q osQ ckn 'ks"k lk>snkj Hkfo"; osQ ykHkksa dk foHkktu djrs gSaA
nkf;Ro jkf'k ifjlaifk;k jkf'k u;k Hkkx = iqjkuk Hkkx $ lsokfuo`k lk>snkj osQ Hkkx dk vf/xzg.k
(#-) (#-)
2- vfHkykHk vuqikr% vfHkykHk vuqikr og vuqikr gS ftlosQ varxZr fo|eku lk>snkj, fdlh lk>snkj dh
fofo/ ysunkj 25,000 Hkou 26,000
lsokfuo`fk@ e`R;q osQ ckn mlosQ Hkkx dk vf/xzg.k djrs gSaA
lap; dks"k 20,000 fofu;ksx 15,000
iwt
h% nsunkj 15,000 3- [;kfr dk O;ogkj% ewyHkwr fu;e ;g gS fd vfHkykHk djus okys lk>snkj, R;kx djus okys lk>snkj dks [;kfr
fiadh 15,000 izkI; foi=k 6,000 dh jkf'k dh {kfriwfrZ muosQ ('ks"k lk>snkjksa) dks gksus okys ykHk dh jkf'k ftruk gh djsaxsA
oqQjs'kh 10,000 LVkWd 12,000 ;fn [;kfr dks iqLrdksa esa igys ls gh n'kkZ;k x;k gS, rks lk>snkjksa osQ iwth [kkrs esa muosQ iqjkus ykHk foHkktu
jkosQ'k 10,000 35,000 jksdM+ 6,000
vuqikr esa uke djosQ vifyf[kr fd;k tk,xkA
80,000 80,000
4- ifjlaifk;ksa rFkk nkf;Roksa dk iqueZwY;kadu% fdlh lk>snkj osQ lsokfuo`k gksus@ e`R;q osQ le; dqN ifjlaifk;k
lk>snkjh lays[k esa ykHk foHkktu vuqikr 2% 1% 1 gS rFkk lk>snkj dh e`R;q dh fLFkfr esa , mlosQ ,slh jg tkrh gSa ftudks muosQ orZeku ewY; ij ugha n'kkZ;k tk ldrkA blh izdkj ;gka oqQN nkf;Ro ,sls gksrs
mrjkf/dkjh dks Hkqxrku fn;k tk,xkA gSa ftuosQ iQeZ }kjk n'kkZ;s x, ewY; rFkk Hkqxrku fd, tkus okys ewY; esa varj gksrk gSA
(v) vafre rqyu i=k dh frfFk dks iwth [kkrs dk tek 'ks"kA blosQ vykok, ;gk oqQN xSj&vfHkfyf[kr ifjlaifk;k vkSj nkf;Roksa dks Hkh vfHkysf[kr fd;k tkuk gksrk gSA
(c) vafre rqyu i=k dh frfFk dks lap; dk HkkxA
5- lafpr ykHk vkSj gkfu;k% lap; (lafpr ykHk) vkSj gkfu;k lHkh lk>snkjksa ls lacfa /r gksrh gS rFkk budks Lkk>snkjksa
(l) e`R;q dh frfFk dks ykHk esa vkuqikfrd HkkxA iwjs gq, 3 o"kksZa dk vkSlr ykHk tek 10% A
(n) [;kfr osQ :i esa fiNys 3 o"kksZa osQ oqQy ykHk esa vkuqikfrd HkkxA fiNys 3 o"kksZa dk osQ iwth [kkrs esa gLrkarfjr fd;k tkuk pkfg,A
fuoy ykHk fuEu gS% 6- lsokfuo`k@e`r lk>snkj dks jkf'k dk Hkqxrku ,deq'r ;k fd'rksa osQ }kjk C;kt lfgr fd;k tkuk pkfg,A
#i;s 7- fdlh lk>snkj osQ lsokfuo`k gksus@e`R;q osQ le;, 'ks"k lk>snkj mudh iwth dk ;ksxnku muosQ ykHk foHkktu
2013 16,000
vuqikr esa djus dk fu.kZ; ys ldrs gSaA
2014 16,000
2015 15,400
01 vizy
S , 2015 dks jkosQ'k dh e`R;q gks xbZA mlus e`R;q dh frfFk 5,000 #- rd fudkys vH;kl osQ fy, iz'u
gSaA fofu;ksx dks le ewY; ij cspk x;k rFkk jkosQ'k osQ mkjkf/dkjh dks Hkqxrku fd;k x;kA jkosQ'k y?kq mkjh; iz'u
osQ mkjkf/dkjh osQ fy, iwth [kkrk rS;kj djsaA 1- fdu&fdu ifjfLFkfr;ksa esa ,d lk>snkj iQeZ ls lsokfuo`k gks ldrk gSA
2- ,d lk>snkj dh lsokfuo`fk osQ le; fd, tkus okys fofHkUu lek;kstuksa dk o.kZu dhft,A
2015-16 2015-16
3- R;kx vuqikr rFkk vfHkykHk vuqikr esa varj Li"V dhft,A lkekU; lap; 36,000 #i;s rFkk ykHk ,oa gkfu [kkrk (uke) 15,000 #i;s A
4- fdlh lk>snkj osQ lsokfuo`fk@e`R;q osQ le; iQeZ dks viuh ifjlaifk;ksa dk ewY;kadu vkSj nkf;Roksa mi;ZqDr dk izHkko n'kkZrs gq, vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA
osQ nksckjk fu/kZj.k dh vko';drk D;ksa gksrh gS\ 5- fnfXot;, c`ts'k rFkk ijkozQe iQeZ esa lk>snkj gSa ftudk ykHk foHkktu vuqikr 2% 2%1 gSA 31 ekpZ , 2014
5- lsokfuo`k@e`r lk>snkj iQeZ dh [;kfr esa mldk Hkkx ikus dk vf/dkjh D;ksa gksrk gS\ dks mudk rqyu i=k bl izdkj gS%
nh/Z mkjh; iz'u (#-) (#-)
1- lsokfuo`k lk>snkjksa dks Hkqxrku djus osQ fofHkUu fof/;ksa dks le>kb,A ysunkj 49,000 jksdM+ 8,000
2- vki e`r lk>snkj osQ ns; jkf'k dh x.kuk fdl izdkj djsaxsA lap; 18,500 nsunkj 19,000
3- fdlh lk>snkj osQ lsokfuo`fk osQ le; ;k mldh e`R;q dh n'kk esa [;kfr osQ O;ogkj dk o.kZu dhft,A fnfXot; dh iwth 82,000 LVkWd 42,000
4- ,d lk>snkj dh e`R;q dh ?kVuk ij ykHk esa ls mlosQ Hkkx dh x.kuk djus oQh fofHkUu fof/;ksa dk c`ts'k dh iwth 60,000 Hkou 2,07,000
o.kZu dhft,A ijkozQe dh iwth 75,500 isVV as 9,000
2,85,000 2,85,000
la[;kRed iz'u
1- vi.kkZ, euh"kk vkSj lksfu;k ykHk dk foHkktu 3% 2%1 esa djrs gq, lk>snkj gSaA euh"kk lsokfuo`k djrh gS rFkk 31 ekpZ, 2014 dks c`ts'k fuEu 'krksaZ ij lsokfuo`k gksrk gS%
iQeZ dh [;kfr dk ewY;kadu 1,80,000 #i;s fd;k x;kA vi.kkZ rFkk lksfu;k Hkfo"; osQ ykHkksa dk cVokjk (i) iQeZ dh [;kfr dk ewY;kadu 70,000 #i;s gqvk rFkk iqLrdksa esa ugha n'kkZ;k tk,xkA
3 % 2 osQ vuqikr esa djus dk fu.kZ; ysrh gSaA vko';d jkst+ukepk izfof"V;k dhft,A (ii) 2,000 #i;s ewY; osQ Mwcr .k dks vifyf[kr fd;kA
(mkj% vi.kkZ iwth [kkrk uke 18,000 #i;s] lksfu;k iwth [kkrk uke] 42,000 #i;s] euh"kk iwth [kkrk (iii) isVsaV dks ewY; jfgr ekuk tk,xkA
uke 60,000 #i;s ) iqueZYw ;kadu [kkrk] lk>snkjksa osQ [kkrs rFkk c`t's k osQ lsokfuo`k gksus osQ ckn fnXfot; rFkk ijkozQe dk rqyu
i=k rS;kj djsaA
2- laxhrk, ljkst rFkk 'kkafr lk>snkj gSa ykHk o gkfu dk foHkktu vuqikr 2% 3% 5 gS] iQeZ oQh iqLrdksa esa [;kfr (mkj% iqueZwY;kadu ij gkfu 11,000 #i;s, iwth [kkrksa osQ 'ks"k% fnfXot; 66,333 #i;s rFkk ijkozQe
dk ewY; 60,000 #- gSA laxhrk lsokfuo`k gksrh gSA [;kfr dk ewY;kadu 90,000 #- gqvkA ljkst rFkk 'kkafr 67,667 #i;s rFkk rqyu i=k dk ;ksx 2,74,000 #i;s)
Hkfo"; esa ykHk dk foHkktu cjkcj djus dk fu.kZ; ysrs gSaA vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA 6- jk/k, 'khyk rFkk ehuk lk>snkj gSa mudk ykHk rFkk gkfu foHkktu vuqikr 3 % 2% 1 gSA 01 vizy S , 2014 dks
3- fgeka'kw, xxu vkSj ueu lk>snkj gSa] mudk ykHk o gkfu foHkktu vuqikr 3% 2%1 gSA 31 ekpZ, 2007 dks 'khyk iQeZ ls lsokfuo`r gksrh gSA bl frfFk dks iQeZ dk rqyu i=k fuEu izdkj gS%
ueu lsokfuo`k gksrk gSA bl frfFk dks iQeZ dh fofHkUu ifjlaifk;k rFkk nkf;Ro bl izdkj gSa% nkf;Ro jkf'k ifjlaifk;k jkf'k
jksdM+ 10,000 #i;s, Hkou 1,00,000 #i;s, la;=k rFkk e'khujh 40,000 #i;s, LVkWd 20,000 #i;s, (#-) (#-)
nsunkj 20,000 #i;s rFkk fofu;ksx 30,000 #i;s gSA O;kikfjd ysunkj 3,000 gLrLFk jksdM+ 1,500
ueu osQ lsokfuo`k gksus ij lk>snkjksa osQ chp fuEu ij lgefr gqbZ% ns; foi=k 4,500 cSadLFk jksdM+ 7,500
(i) Hkou ij 20% kl yxsxkA
cdk;k O;; 4,500 nsunkj 15,000
(ii) la;=k rFkk e'khujh ij 10% dk kl yxsxkA lkekU; lap; 13,500 LVkWd 12,000
(iii) nsunkjksa ij Mwcr rFkk lafnX/ .k osQ fy, 5% dk izko/ku gksxkA iwt
h% dkj[kkuk ifjlj 22,500
(iv) LVkWd dk ewY;kadu 18,000 #i;s rFkk fofu;ksxksa dk 35,000 #i;s gqvkA vko';d jkst+ukepk jk/k 15,000 ;a=k 8,000
izfof"V dk vfHkys[ku djrs gq, budk izHkko n'kkZb, rFkk iqueZwY;kadu [kkrk rS;kj djsaA 'khyk 15,000 [kqys vkSt+kj 4,000
4- ujs'k, jktoqQekj rFkk fo'othr cjkcj osQ lk>snkj gSaA jktoqQekj lsokfuo`k gksus dk fu.kZ; ysrk gSA lsokfuo`fk
ehuk 15,000 45,000
dh frfFk dks iQeZ dk rqyu i=k bl izdkj n'kkZ;k tkrk gS%
70,500 70,500
2015-16 2015-16
'krsZa fuEu gSa% (iv)iadt rFkk lkSjHk us ;g fu.kZ; fy;k fd ykHk o gkfu osQ foHkktu dk u;k vuqikr 5 %1 gksxkA
(v) iQeZ dh [;kfr dk ewY;kadu 13,000 #i;s gSA ujs'k osQ lsokfuo`k gksus osQ ckn vko';d cgh [kkrk rFkk rqyu i=k rS;kj djsaA
(c) cdk;k O;; 3,750 #i;s rd de gq,A (mkj% iqueZYw ;kadu ij ykHk 8,000 #i;s , iadt osQ iwt
h [kkrs dk 'ks"k 47,000 #i;s rFkk lkSjHk
(l) e'khujh rFkk [kqys vkSt+kj dk ewY;kadu iqLrd ewY; ls 10 de gksxkA 25,000 #i;s] ujs'k osQ iwth [kkrs dk ;ksx 54,000 #i;s, rqyu i=k dk ;ksx 1,54,800 #i;s)
(n) dkj[kkuk ifjlj dk iqueZwY;kadu 24,300 #i;s gqvkA 8- iquhr, iadt rFkk iEeh O;kikj esa lk>snkj gSa] viuk ykHk rFkk gkfu foHkktu 2 %2 %1 osQ vuqikr esa djrs gSaA
rS;kj djsa% 31 ekpZ, 2014 dks rqyu i=k bl izdkj gS%
1- iqueZwY;kadu [kkrk_
2- lk>snkjksa osQ iwth [kkrs_ rFkk iquhr, iadt rFkk iEeh dh iqLrosaQ
3- 'khyk osQ lsokfuo`k gksus osQ ckn iQeZ dk rqyu i=kA 31 ekpZ , 2014 dks rqyu i=k
(mkj% iqueZYw ;kadu ij ykHk 1,350 #i;s, iwt h [kkrksa dk 'ks"k% jk/k 19,050 #i;s rFkk ehuk 16,350 nkf;Ro jkf'k ifjlaifk;k jkf'k
#i;s, rqyu i=k dk ;ksx 71,100 #i;s ) (#-) (#-)
7- iadt, ujs'k rFkk lkSjHk lk>snkj gSa mudk ykHk foHkktu vuqikr 3 % 2% 1 gSA ujs'k us chekjh osQ dkj.k iQeZ
ls lsokfuo`fk yhA bl frfFk dks iQeZ dk rqyu i=k fuEu gS% fofo/ ysunkj 1,00,000 cSadLFk jksdM+ 20,000
iwth [kkrs% LVkWd 30,000
iadt] ujs'k vkSj lkSjHk dh iqLrosaQ iquhr 60,000 fofo/ nsunkj 80,000
31 ekpZ , 2014 dks rqyu i=k
iadt 1,00,000 fofu;ksx 70,000
nkf;Ro jkf'k ifjlaifk;k jkf'k iEeh 40,000 2,00,000 i+QuhZpj 35,000
(#-) (#-) lap; 50,000 Hkou 1,15,000
lkekU; lap; 12,000 cSd a 7,600 3,50,000 3,50,000
fofo/ ysunkj 15,000 nsunkj 6,000
ns; foi=k 12,000 ?kVk;k% lafnX/ .kksa (400) 5,600 30 flracj, 2014 dks iEeh dh e`R;q gks xbZA lk>snkjh lays[k esa fuEu iwoZ fufnZ"V gSa%
cdk;k osru 2,200 osQ fy, izko/ku (i) e`r lk>snkj e`R;q dh frfFk rd osQ ykHk dk vf/dkjh gksxk ftldh x.kuk fiNys o"kZ osQ ykHk
dkuwuh gkfu osQ fy, izko/ku 6,000 LVkWd 9,000 vk/kj ij gksxhA
iwt
h% i+QuhZpj 41,000 (ii) og iQeZ esa vius Hkkx dh [;kfr dk vf/dkjh gksxk ftldh x.kuk vafre pkj o"kksZa osQ vkSlr ykHk
iadt 46,000 ifjlj 80,000 osQ rhu o"kksZa esa ozQ; osQ vk/kj ij dh tk,xhA vafre pkj fokh; o"kksZa dk ykHk bl izdkj gS&
ujs'k 30,000 2010&11 osQ fy, 80,000 #i;s , 2010&11 osQ fy, 50,000 #i;s , 2012&13 osQ fy, 40,000
lkSjHk 20,000 96,000 #i;s, 2013 &14 osQ fy, 30,000 #i;s, e`R;q dh frfFk rd e`r lk>snkj osQ vkgj.k 10,000 #i;s
1,43,200 1,43,200 esaA iwth ij C;kt 12% izfr o"kZ fn;k tk,xkA
'ks"k lk>snkj mlosQ mkjkf/dkjh dks 15,400 #i;s dk Hkqxrku rqjar djus osQ fy, lger gks tkrs
vfrfjDr lwpuk, gSa vkSj cdk;k 'ks"k 12 izfro"kZ C;kt lfgr pkj cjkcj okf"kZd fd'rksa esa fn;k tk,xkA iEeh dk iwth
(i) ifjlj dk ewY; 20% vf/d gqvk, LVkWd 10% ls de gqvk rFkk nsunkjksa ij lafnX/ .k osQ fy, [kkrk, mlosQ mkjkf/dkjh dk [kkrk ns; jkf'k osQ fuiVkjs dh frfFk rd fn[kkb,A
5% dk izko/ku djsAa dkuwu ls gkfu osQ fy, 1,200 #i;s dk izko/ku cuk, rFkk i+QuhZpj dk ewY; (mkj% oqQy ns; jkf'k 75,400 #-)
450 #i;s vf/d gqvkA 9- 31 ekpZ, 2014 dks izrhd, jkWdh rFkk oqQ'ky dk rqyu i=k fuEu izdkj gS%
(ii) iQeZ dh [;kfr dk ewY;kadu 42,000 #i;s fd;k x;kA
(iii) ujs'k osQ iwth [kkrs ls 26,000 #i;s dk .k esa gLrkarj.k fd;k x;k rFkk 'ks"k dk Hkqxrku cSad
ls fd;k x;kA ;fn vko';d gqvk rks cSad ls .k fy;k tk,xkA
2015-16 2015-16
izrhd] jkWdh vkSj oqQ'ky dh iqLrosaQ ctkt iQeZ ls lsokfuo`r gqvk rFkk lk>snkj fuEu ij lger gq,%
31 ekpZ , 2014 dks rqyu i=k (v) iw.kZ LokfeRo ifjlj rFkk i+QuhZpj dk ewY;kadu ozQe'k% 20% rFkk 15% vf/d ij gqvkA
nkf;Ro jkf'k ifjlaifk;k jkf'k (c) e'khujh rFkk iQuhZpj dk ewY;kadu ozQe'k% 10% rFkk 7% de ij gqvkA
(#-) (#-) (l) Mwcr .k osQ fy, izko/ku 1,500 #i;s rd c<+k;k x;kA
(n) ctkt osQ lsokfuo`k gksus ij [;kfr dk ewY;kadu 21,000 #i;s ij gqvkA
fofo/ ysunkj 16,000 izkI; foi=k 16,000
(;) fo|eku lk>snkjksa us ;g fu.kZ; fy;k fd ctkt dh lsokfuo`fk osQ ckn iwt h dks u, ykHk gkfu foHkktu
lkekU; lap; 16,000 i+QuhZpj 22,600
vuqikr osQ vuqlkj lek;ksftr djsaxsA
iwth [kkrs% LVkWd 20,400
iwth [kkrs esa vkf/D;@deh dks orZeku [kkrs osQ }kjk lek;ksftr fd;k tk,xkA
izrhd 30,000 fofo/ nsunkj 22,000
iquxZfBr iQeZ dk rqyu i=k rFkk vko';d cgh [kkrs rS;kj djsaA
jkWdh 20,000 cSadLFk jksdM+ 18,000
(mkj% iqueZYw ;kadu ij ykHk 6,960 #i;s , iwt h [kkrksa esa 'ks"k% ukajx 49,230 #i;s rFkk lwjh 16,410 #i;sA
oqQ'ky 20,000 70,000 gLrLFk jksdM+ 3,000
ctkt osQ iwth [kkrs esa tek 'ks"k 41,320 #i;s)
1,02,000 1,02,000 11- 31 ekpZ, 2014 dks jkts'k , izeksn rFkk fu'kkar dk rqyu i=k fuEu gS] tks fd vius ykHk dks iwth osQ vuqlkj
foHkkftr djrs gSa%
30 twu, 2014 dks jkWdh dh e`R;q gks xbZA lk>snkjh lays[k dh 'krksZa osQ vuqlkj, e`r lk>snkj dk mkjkf/dkjh
fuEu dk vf/dkjh gksxk% jkts'k, izeksn rFkk fu'kkar dh iqLrosQa
(v) lk>snkj osQ iwth [kkrs osQ uke 'ks"k dkA 31 ekpZ , 2014 dks rqyu i=k
(c) iwth ij 5% izfro"kZ C;kt dkA
(l) xr rhu o"kksZa osQ vkSlr ykHk osQ nksxqus osQ vk/kj ij [;kfr esa HkkxA nkf;Ro jkf'k ifjlaifk;k jkf'k
(n) xr o"kZ osQ ykHk osQ vk/kj ij xr fokh; o"kZ dh lekfIr ls e`R;q dh frfFk rd ykHk esa HkkxA (#-) (#-)
31 ekpZ, 2012, 31 ekpZ, 2013 rFkk 31 ekpZ, 2014 dks lekIr o"kZ osQ ykHk ozQe'k% 12,000 #i;s, ns; foi=k 6,250 dkj[kkuk Hkou 12,000
16,000 #i;s, rFkk 14,000 #i;s gSA ykHk dk foHkktu iwth vuqikr esa fd;k tk,xkA fofo/ ysunkj 10,000 nsunkj 10,500
vko';d jkst+ukepk izfof"V;k ns rFkk jkWdh dk iwth [kkrk cuk, tks fd mlosQ mkjkf/dkjh dks fn;k tk,xkA lap; fuf/ 2,750 ?kVk;k% izko/ku 500 10,000
(mkj%& jkWdh osQ mkjkf/dkjh dk [kkrk 33,821 #i;s )
10- ukajx, lwjh vkSj ctkt ,d iQeZ esa lk>snkj gSA mudk ykHk rFkk gkfu foHkktu ozQe'k%
1 1
,
1
vkSj 3 gSA iwth [kkrs% izkI; foi=k 7,000
2 6 jkts'k 20,000 LVkWd 15,500
01 vizy S , 2014 dks rqyu i=k bl izdkj gS%
izeksn 15,000 la;a=k o e'khujh 11,500
ukjax] lwjh vkSj ctkt dh iqLrosaQ fua'kkr 15,000 50,000 cSad 'ks"k 13,000
01 vizSy] 2014 dks rqyu i=k
69,000 69,000
(#-) (#-) rqyu i=k dh frfFk dks izeksn lsokfuo`k gksrk gS rFkk fuEu lek;kstu fd, tk,xs%
ns; foi=k 12,000 iw.kZ LokfeRo ifjlj 40,000 (v) LVkWd dk ewY;kadu iqLrd ewY; ls 10% de ij gksxkA
fofo/ ysunkj 18,000 e'khujh 30,000 (c) dkj[kkuk Hkou dk 12% vf/d ij ewY;kadu gksxkA
lap; 12,000 i+QuhZpj 12,000 (l) lafnX/ .k osQ fy, lap; dk 5% rd izko/ku djsaA
iwth [kkrs% LVkWd 22,000 (n) dkuwuh izHkkj dk lap; 265 #i;s rd cuk;k tk,xkA
ukjax 30,000 fofo/ nsunkj 20,000 (;) iQeZ dh [;kfr dk ewY;kadu 10,000 #i;s gksxkA
lwjh 20,000 ?kVk;k% lafnX/ .kksa
ctkt 38,000 88,000 osQ fy, izko/ku (1,000) 19,000
(iQ) u;h iQeZ dh iwth 30,000 #i;s gksxhA fo|eku lk>snkj fu.kZ; ysrs gSa fd mudh iwth u, ykHk
jksdM+ 7,000 foHkktu vuqikr 3 % 2 osQ vuqlkj gksxhA
1,30,000 1,30,000
2015-16 2015-16
izeksn osQ iwth [kkrs dks .k [kkrs esa gLrkarfjr djus osQ i'pkr iquxZfBr iQeZ dk rqyu i=k rS;kj djsa rFkk vkjrh , Hkkjrh vkSj lhek dh iqLrosQa
jkst+ukepk izfof"V nasA 31 ekpZ , 2014 dks rqyu i=k
(mkj% iqueZwY;kadu ij gkfu 400 #i;s, iwth [kkrksa dk 'ks"k% jkts'k 18,940 #i;s rFkk fu'kkar 14,705 nkf;Ro jkf'k ifjlaifk;k jkf'k
#i;s, izeksn dk .k 18,705 #i;s] rqyu i=k dk ;ksx 65,220 #i;s ) (#-) (#-)
12- 31 ekpZ , 2014 dks tSu, xqIrk vkSj efyd dk rqyu i=k fuEu gS%
ns; foi=k 12,000 Hkou 21,000
tSu, xqIrk vkSj efyd dh iqLrosaQ ysunkj 14,000 gLrLFk jksdM+ 12,000
31 ekpZ , 2014 dks rqyu i=k lkekU; lap; 12,000 cSd
a 13,700
nkf;Ro jkf'k ifjlaifk;k jkf'k iwt

h% nsunkj 12,000
(#-) (#-) vkjrh 20,000 izkI; foi=k 4,300
Hkkjrh 12,000 LVkWd 1,750
fofo/ ysunkj 19,800 Hkwfe vkSj Hkou 26,000
lhek 8,000 40,000 fofu;ksx 13,250
Vsyhi+Qksu fcy cdk;k 300 ckM 14,370
ns; [kkrs 8,950 jksdM+ 5,500 78,000 78,000
lafpr ykHk 16,750 izkI; foi=k 23,450
12 twu , 2014 dks Hkkjrh dh e`R;q gks xbZ, lk>snkjh lay[s k osQ vuqlkj mlosQ mkjkf/dkjh dks fuEu dk Hkqxrku
iwt
h% fofo/ nsunkj 26,700
fd;k tk,xk%
tSu 40,000 LVkWd 18,100
(v) mldh e`R;q osQ le; iwth [kkrs dk 'ks"k 10% izfr o"kZ dh nj ls C;kt lfgrA
xqIrk 60,000 dk;kZy; i+QuhZpj 18,250
(c) lap; dks"k esa mldk vkuqikfrd fgLlkA
efyd 20,000 1,20,000 la;a=k o e'khujh 20,230
(l) bl le;kof/ osQ fy, mlosQ Hkkx dk ykHk bl le; gq, foozQ; ij vk/kfjr gS, tks fd
dai;wVj 13,200
1,00,000 #i;s gSA fiNys rhu o"kksZa osQ nkSjku foozQ; ij ykHk dh nj 10% gSA
1,65,800 1,65,800 (n) [;kfr dh x.kuk mlosQ ykHk esa Hkkx osQ vuqlkj fiNys rhu o"kksZa osQ vkSlr ykHk esa ls 20%
?kVkdj mlosQ nksxqus osQ cjkcj dh tk,xhA fiNys o"kksZa dk ykHk bl izdkj gS%
lk>snkj vius ykHk dk foHkktu 5 % 3% 2 osQ vuqikr esa djrs gSaA 01 vizy S ] 2014 dks efyd lsokfuo`r gksus
2012 8,200 #i;s
dk fu.kZ; ysrk gS rFkk O;kikj esa mlosQ Hkkx dh x.kuk ifjlaifk;ksa vkSj nkf;Roksa dk iqueZwY;kadu fuEu 'krksZa
2013 9,000 #i;s
ij djsaxs%
2014 9,800 #i;s
LVkWd 20,000 #i;s, dk;kZy; i+QuhZpj 14,250 #i;s, la;a=k rFkk e'khujh 23,530 #i;s, Hkwfe vkSj Hkou
fofu;ksx dks 16,200 esa foozQ; fd;k x;k rFkk mlosQ mkjkf/dkjh dks Hkqxrku gqvkA
20,000 #i;s A
vko';d jkst+ukepk izfof"V djsa rFkk Hkkjrh osQ mkjkf/dkjh dk [kkrk cukb,A
lafnX/ .k osQ fy, 1,700 #i;s dk izko/ku cuk,xsA iQeZ dh [;kfr dk ewY;kadu 9,000 #i;s gksxkA
14- fuR;, lR;, rFkk feF; lk>snkj gSa ftudk ykHk o gkfu foHkktu vuqikr 5 % 3% 2 gSA 31 fnlacj, 2014 dks
fo|eku lk>snkj efyd dks lsokfuo`fk ij 16,500 #i;s dk jksdM+ Hkqxrku djus osQ fy, lger gq,A jksdM+
mudk rqyu i=k bl izdkj gS%
dk ;ksxnku fo|eku lk>snkj 3 % 2 osQ vuqikr esa djsaxsA efyd osQ iwth [kkrs osQ 'ks"k dks .k ekusaxsA
iquxZfBr iQeZ dk iqueZwY;kadu [kkrk, iwth [kkrs rFkk rqyu i=k rS;kj djsaA
13- vkjrh, Hkkjrh vkSj lhek lk>snkj gSaA mudk ykHk foHkktu vuqikr 3 % 2% 1 gSA ekpZ 31, 2014 dks mudk
rqyu i=k bl izdkj gS%
2015-16 2015-16
fuR;] lR; vkSj feF; dh iqLrosQa
31 fnlacj , 2014 dks rqyu i=k
(#-) (#-)
ysunkj 14,000 fofu;ksx 10,000
lap; dks"k 6,000 [;kfr 5,000 lk>snkjh iQeZ dk fo?kVu 5
iwt
h% ifjlj 20,000
fuR; 30,000 isVVas 6,000
lR; 30,000 e'khujh 30,000 vkius lk>snkj osQ izos'k, lsokfuo`fk rFkk e`R;q osQ i'pkr lk>snkjh
feF; 20,000 80,000 LVkWd 13,000
iQeZ osQ iquxZBu osQ lanHkZ esa v;;u fd;k gSA ,slh fLFkfr esa orZeku
nsunkj 8,000
lk>snkjh dk fo?kVu gksrk gS, fdarq iQeZ mlh uke ls vius
cSd
a 8,000
f;kdykiksa dks tkjh j[krh gSA nwljs 'kCnksa esa ;g lk>snkjh dk
1,00,000 1,00,000
fo?kVu gS u fd iQeZ dkA lk>snkjh vfkfu;e 1932 dh /kjk 39
osQ vuqlkj lHkh lk>snkjksa osQ e; lk>snkjh osQ fo?kVu dks iQeZ dk
01 ebZ, 2014 dks feF; dh e`R;q gksrh gSA lk>snkjksa rFkk feF; osQ mkjkf/dkjh osQ chp esa le>kSrk bl izdkj
gS% fo?kVu dgrs gSaA blls vk'k; gS fd vf/fu;e leLr lk>snkjksa osQ
vf/xe ms'; e; vkSj oqQN lk>snkjksa osQ e; laca/ foPNsn esa Hksn djrk gS, rFkk
(v) iQeZ dh [;kfr dk ewY;kadu pkj o"kZ osQ vkSlr ykHk osQ 2 xq.ksa osQ cjkcj gksxkA pkj o"kZ dk
bl v;k; dks i<+us osQ mijkar leLr lk>snkjksa osQ chp laca/ksa osQ lekiu dks lk>snkjh iQeZ dk
ykHk gS% 2010 esa 13,000 #i;s, 2011 esa 12,000 #i;s, 2012 esa 16,000 #i;s rFkk 2013
vki %
esa 15,000 #i;s A fo?kVu dgk tkrk gSA bl rjg iQeZ dk vfLRkRo lekIr gks tkrk gS
l lk>snkjh iQEkZ osQ fo?kVu osQ rFkk fo?kVu osQ i'pkr iQeZ iqLrdksa dks can djus dh xfrfof/;ksa osQ
(c) isVsaV dk ewY;kadu 8,000 #i;s, e'khujh 25,000 #i;s rFkk ifjlj 25,000 #i;s gqvkA
vFkZ dks le> losaQxs_
(l) feF; osQ fgLls osQ ykHk dh x.kuk o"kZ 2012 osQ ykHk osQ vk/kj ij gksxhA l lk>s n kjh os Q fo?kVu rFkk
vfrfjDr dksbZ vkSj dk;Z ugha fd;k tkrk iQeZ osQ fo?kVu osQ i'pkr
(;) 4,200 #i;s dk rqjar Hkqxrku fd;k tk,xk rFkk 'ks"k jkf'k dks 4 cjkcj v/Z&okf"kZd fd'rksa esa lk>snkjh iQeZ osQ e; varj leLr ifjlaifk;ksa dks cspk rFkk lHkh nkf;Roksa dk Hkqxrku dj fn;k
10% dh nj ls C;kt lfgr fd;k tk,xkA dj ik,xs_ tkrk gSA
ijfyf[kr osQ izHkko dks n'kkZrs gq, vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkk l lk>snkjh iQeZ osQ fo?kVu dh
mkjkf/dkjh osQ [kkrs dks n'kkZb;s tc rd mldk iw.kZ Hkqxrku u gksA 01 ebZ, 2014 dks lek;kstuksa fofHkUUk fof/;ksa dk o.kZu dj 5-1 lk>snkjh dk fo?kVu
osQ izHkko osQ i'pkr, fuR; rFkk lR; dk rqyu i=k rS;kj djsaA losaQxs_
tSlk igys Hkh of.kZr fd;k x;k gS fd lk>snkjh osQ fo?kVu ls
l lHkh lk>snkjksa osQ e; nkoksa osQ
Lo;a tkfp, dh tkp lwph lk>snkjksa osQ e; laca/ iquxZfBr gks tkrs gSaA ijarq iQeZ vius O;olk;
fu/kZj.k osQ fu;eksa dk o.kZu
dj losaQxs_ dks igys dh Hkkfr djrh gSA lk>snkjh dk fo?kVu fuEu izdkj ls gks
Lo;a tkfp, 1
olwyh [kkrk rS;kj dj ik,xs_
ldrk gS%
1. (c) 2. (l) 3. (c) 4. (v) l
Lo;a tkfp, 2 (1) lk>snkjksa osQ e; ykHk foHkktu vuqikr esa ifjorZu_
l [kkrksa dks can djus osQ fy,
1. (v) 2. (v) 3. (l) 4. (c) rFkk lk>snkjksa osQ nkoksa dk (2) u, lk>snkj dk izos'k_
fuiVkjk djus osQ fy, vko';d (3) lk>snkj dk vodk'k xzg.k djuk_
jkstukepk izfof"V rFkk cgh [kkrksa (4) lk>snkj dh e`R;q_
dks rS;kj dj losaQxsA (5) lk>snkj dk fnokfy;k gksuk_
2015-16 2015-16
242 ys[kk'kkL=k & vykHkdkjh laLFkk, ,oa lk>snkjh [kkrs lk>snkjh iQeZ dk fo?kVu 243
(6) fufnZ"V dk;Z dk lekiu, ;fn lk>snkjh blh osQ fy, xfBr dh xbZ gks_ rFkk lk>snkjh dk fo?kVu vkSj lk>snkjh iQeZ osQ fo?kVu esa varj
(7) lk>snkjh dh vofk dk lekiu ;fn lk>snkjh ,d fu/kZfjr le; vofk osQ fy, dh xbZ FkhA
vkkkj lk>snkjh dk fo?kVu lk>snkjh iQeZ dk fo?kVu
5-2 iQeZ dk fo?kVu
1- O;olk; dh O;olk; dk lekiu iQeZ dk O;olk; can
lk>snkjh iQeZ dk fo?kVu U;k;ky; osQ vkns'k ls ;k U;k;ky; osQ n[ky osQ fcuk ;k bl [kaM esa ckn esa of.kZr lekfIr ugha gksrkA gks tkrk gSA
vU; rjhdksa ls gks ldrk gSA mYys[kuh; gS fd iQeZ dk fo?kVu gksus ij lk>snkjh dk fo?kVu vo'; gks tk,xkA 2- ifjlaifk;ksa ,oa ifjlaifk;ksa ,oa nkf;Roksa dk ifjlaifk;ksa dk fo; fd;k tkrk gS
iQeZ dk fo?kVu fuEu esa ls fdlh Hkh izdkj gks ldrk gS% nkf;Roksa dh O;oLFkk iqueZwY;kadu fd;k tkrk gS rFkk nkf;Roksa dk Hkqxrku fd;k tkrk gSAa
1- le>kSrs }kjk fo?kVu % iQeZ dk fo?kVu fuEu ifjfLFkfr;ksa esa gks ldrk gS% vkSj Uk;k rqyu i=k rS;kj fd;k
(v) lHkh lk>snkjksa dh lgefr }kjk_ tkrk gSA
(c) lk>snkjksa osQ e; vuqcak osQ vuqlkjA 3- U;k;ky; dk gLr{ksi U;k;ky; dk gLr{ksi ugha gksrk iQeZ dk fo?kVu U;k;ky; osQ vkns'k
2- vfuok;Z fo?kVu % iQeZ dk vfuok;Z fo?kVu fuEu ifjfLFkfr;ksa esa gksrk gS% D;ksafd lk>snkjh dk fo?kVu vkilh }kjk fd;k tk ldrk gSA
(v) tc dksbZ ,d lk>snkj ;k LkHkh lk>snkj fnokfy;k gks tk,, ;k fdlh vuqcak dks djus esas le>kSrs osQ }kjk gksrk gSA
4- vkfFkZd lacakksa esa lk>snkjksa osQ e; vkfFkZd laca/ lk>snkjksa osQ vkfFkZd lacak lekIr
v{ke gks tk,_
(c) tc iQeZ dk O;olk; xSj&dkuwuh gks tk,_ vFkok ifjorZu tkjh jgrs gSa fdarq ifjofrZr :i esaA gks tkrs gSaA
5 - iqLrdksa dk can gksuk O;olk; osQ lekIr u gksus cfg;ksa dks can dj fn;k tkrk gSA
(l) tc dksbZ ,slh fLFkfr iSnk gks tk, fd lk>snkjh iQeZ dk O;olk; xSj&dkuwuh gks tk,,
osQ dkj.k bldh vko';drk
mnkgj.kkFkZ tc ,d lk>snkj ,sls ns'k dk ukxfjd gks ftldk Hkkjr osQ lkFk ;q ?kksf"kr gks ugha gksrhA
tk,A 6- vU; fo?kVu iQeZ dk lekiu vko';d ugha lk>snkjh dk fo?kVu vko';d gSA
3- vfuf'prrk dh fLFkfr esa % lk>snkjksa osQ chp vuqcak dh fLFkfr esa iQeZ dk fo?kVu %
(v) ;fn ,d fu/kZfjr vof/ osQ fy, xfBr gS rks ml vof/ osQ lekiu ij_
(c) ;fn ,d ;k vf/d mie osQ fy, xfBr gS rks mlosQ iwjk gksus ij_ Loa; tkfp, 1
(l) lk>snkj dh e`R;q ij_ vFkok fuEu dFkuksa esa dkj.k lfgr lR; ;k vlR; dk mYys[k djs %
(n) lk>snkj osQ fnokfy;k ?kksf"kr gksus ij gksrk gSA 1- lk>snkjh dk fo?kVu, iQeZ osQ fo?kVu ls fHkUu gSA
4- lwpuk }kjk fo?kVu % LoSfPNd lk>snkjh dh fLFkfr esa ;fn ,d lk>snkj vU; lk>snkjksa dks fyf[kr 2- lk>snkj dh e`R;q ij lk>snkjh dk fo?kVu gks tkrk gSA
lwpuk nsdj lk>snkjh iQeZ osQ fo?kVu dh bPNk O;Dr djrk gSA 3- lHkh lk>snkjksa dh lgefr ls iQeZ dk fo?kVu gks tkrk gSA
5- U;k;ky; }kjk fo?kVu % ,d lk>snkj dh ;kfpdk ij, fuEu fLFkfr;ksa esa U;k;ky; iQeZ osQ fo?kVu 4- lk>snkj osQ vodk'k xzg.k djus ij iQeZ dk fuf'pr fo?kVu gks tkrk gSA
dk vkns'k ns ldrk gS% 5- iQeZ osQ fo?kVu ij lk>snkjh dk fo?kVu fuf'pr gksrk gSA
(v) tc dksbZ lk>snkj ekufld larqyu [kks ns_ 6- iQeZ dk vfuok;Z lekiu gks tkrk gS tc lHkh lk>snkj ;k ,d osQ vfrfjDr lHkh lk>snkj fnokfy;k
(c) tc dksbZ lk>snkj LFkk;h :i ls lk>snkj osQ dkZO;ksa dk ikyu djus esa v{ke gks_ gks tk,A
(l) tc dksbZ lk>snkj dqizcak dk nks"kh gks ftlls fd iQeZ osQ O;kikj ij foijhr izHkko iM+us dh 7- ,d lk>snkj osQ fof{kIr gksus dh fLFkfr esa U;k;ky; iQeZ osQ lekiu dk vkns'k ns ldrk gSA
vk'kadk gks_ 8- U;k;ky; osQ gLr{ksi osQ fcuk lk>snkjh dk fo?kVu laHko ugha gSA
(n) tc dksbZ lk>snkj tkucw> dj ckj&ckj lk>snkjh vuqcak dk mYya?ku djrk gS_
(b) tc dksbZ lk>snkj iQeZ esa viuk laiw.kZ fgr fdlh rhljs i{k dks gLrkarfjr dj ns_ 5- 3 [kkrksa dk fuiVkjk
(iQ) tc iQeZ dks O;olk; pykus ls gkfu osQ vfrfjDr dqN u gks_ vFkok iQeZ dk fo?kVu gksus ij, iQeZ viuk O;olk; can dj nsrh gS vkSj [kkrksa dk fu/kZj.k dj fn;k tkrk gSA
(t) tc U;k;ky; iQeZ osQ fo?kVu dks Bhd o U;k;laxr le>sA blosQ fy, iQeZ viuh ifjlaifk;ksa dk fuiVkjk, vius fo# lHkh nkf;Roksa dk Hkqxrku dj nsrh gSA bl
2015-16 2015-16
lanHkZ esa ;g mYys[kuh; gS fd lk>snkjksa osQ e; le>kSrs osQ vkkkj ij lk>snkjh vfkfu;e 1932 dh fdlh lk>snkj dh mlosQ iwth [kkrs esa deh gksus ij ;ksxnku esa vleZFkrk
/kjk 48 osQ vuqlkj fuEu fu;e ykxw gksaxs%
(v) gkfu;ksa dk O;ogkj lk>snkjksa osQ e; ys[kksa osQ fu/kZj.k osQ laca k esa ;g ,d ;ku nsus ;ksX; rF; gS & tc ,d lk>snkj mlosQ
iwth [kkrksa esa deh osQ izfr ;ksxnku nsus esa vleFkZ gksrk gS ([kkrk uke 'ks"k n'kkZrk gS) rks ,slh fLFkfr
gkfu, iwth esa deh lfgr ns; gksaxs%
esa og fnokfy;k dgykrk gS vkSj og jkf'k tks mlls izkIr ugha gqbZ gS ,d iQeZ osQ fy, iwthxr gkfu
(i) izFke ykHk esa ls_ ekuh tkrh gSA fdlh le>kSrs osQ vHkko es,a bl iwthxr gkfu dks 'ks"k lk>snkjksa }kjk tks fd xkjuj cuke
(ii) blosQ i'pkr lk>snkjksa dh iwth esa ls_ rFkk ejs osQ flkar dh rjg lgu fd;k tk,xk] tks fd ;g n'kkZrk gS fd iQeZ osQ fo?kVu dh frfFk ij ;g
(iii) varr% ;fn vko';d gks rks lk>snkjksa }kjk vius ykHk&foHkktu vuqikr esa O;fDrxr :i esaA iwthxr gkfu 'kks; lk>snkjksa }kjk muosQ iwth osQ vuqikfrd lgu djuh gksxhA gkykfd fnokfy;k lk>snkj
(c) ifjlaifk;ksa dk mi;ksx osQ lacak esa lk>snkjh iQeZ osQ fo?kVu ij ys[kk O;ogkj, bl fLFkfr esa ugha fy;k tk,xkA
iQeZ dh ifjlaifk;k, lk>snkjksa }kjk iwth esa deh dks iwjk djus osQ fy, fd, x, va'knku lfgr
5- 4 ys[kkadu O;ogkj
fUkEu izdkj rFkk e ls iz;qDr gksxk%
tc iQeZ dk fo?kVu gksrk gS rks iQeZ dh iqLrosaQ can dj nh tkrh gS vkSj ifjlaifk;ksa dh olwyh rFkk
(i) iQeZ osQ .k dk vU; i{kksa dks Hkqxrku_ nkf;Roks osQ Hkqxrku osQ i'pkr gksus okyh gkfu ;k YkkHk dh x.kuk dh tkrh gS, ftlosQ fy, olwyh [kkrk
(ii) lk>snkjksa }kjk iQeZ dks fn, x, vfxze tks fd iwth ls fHkUu gS (mnkgj.kkFkZ lk>snkj ls .k) rS;kj fd;k tkrk gSA bl [kkrs osQ ek;e }kjk ifjlaifk;ksa ls olwyh rFkk nkf;Roksa osQ Hkqxrku osQ i'pkr
dks izR;sd lk>snkj dks vkuqikfrd Hkqxrku djsxk_ fuoy izHkko (ykHk ;k gkfu) dk fu/kZj.k djosQ lk>snkjksa osQ iwth [kkrs esa muosQ ykHk foHkktu vuqikr
(iii) iwth [kkrs esa tks lk>snkjksa dks ns; gSa] izR;sd lk>snkj dk vkuqikfrd Hkqxrku gksxk_ rFkk esa gLrkarfjr fd;k tkrk gS bl dkj.ko'k, lHkh ifjlaifk;k (gLrLFk jksdM+ , cSad 'ks"k rFkk dkYifud
(iv) 'ks"k jkf'k ;fn dksbZ gS] LkHkh lk>snkjksa esa muosQ ykHk foHkktu vuqikr esa foHkkftr gksxhA ifjlaifk;ksa osQ vfrfjDr ;fn dksbZ gks) rFkk lHkh ck nkf;Roksa dks bl [kkrs esa gLrkarfjr fd;k tkrk gSA
;g [kkrk ifjlaifk;ksa dh fch, nkf;Roksa dk Hkqxrku rFkk olwyh O;;ksa dk vfHkys[ku djrk gSA bl [kkrs
bl rjg ifjlaifk;ksa ls olwy jkf'k, lk>snkjksa ls va'knku osQ lkFk ;fn vko';d gks rks, bldk mi;ksx osQ 'ks"k dks olwyh ij YkkHk ;k gkfu dgk tkrk gS tks fd lk>snkjksa osQ iwth [kkrs esa budh ykHk foHkktu
loZizFke iQeZ osQ ck nkf;Roksa osQ Hkqxrku tSls ysunkj, .k, cSad vfkfod"kZ, ns;&foi=k vkfn osQ fy, vuqikr esas gLrkarfjr fd;k tkrk gS (ns[ksa fp=k 5- 1)A
fd;k tk,xkA (;g ;ku jgs fd lqjf{kr .k dk Hkqxrku vlqjf{kr .k ls igys gksxk) 'ks"k jkf'k dk olwyh [kkrk
mi;ksx lk>snkjksa }kjk iQeZ dks fn, x, .k rFkk vfxze osQ Hkqxrku osQ fy, gksxk (;fn 'ks"k jkf'k vi;kZIr uke tek
gks rks .k rFkk vfxze dk Hkqxrku vuqikfrd :i ls gksxk) rFkk vfrfjDr 'ks"k vxj dksbZ gks rks mldk fooj.k jkf'k fooj.k jkf'k
mi;ksx ykHk rFkk gkfu dk lek;kstu djus osQ i'pkr iwth [kkrksa osQ 'ks"k dk fu/kkZj.k djus esa gksxkA (#-) (#-)
O;fDrxr .k rFkk iQeZ osQ .k% tc lk>snkjksa osQ O;fDrxr .k rFkk iQeZ osQ .k lkFk&lkFk gksrs gSa Hkwfe o Hkou xxx fofo/ ysunkj xxx
la;a=k o ;a=k xxx ns; foi=k xxx
ogk vfkfu;e dh kkjk 49 osQ fuEu fu;e ykxw gksaxs% i+QuhZpj o fi+QfVaXkl xxx cSd a vfkfod"kZ xxx
(v) iQeZ dh ifjlaifk;ksa dk iz;ksx loZizFke iQeZ osQ .kksa osQ Hkqxrku osQ fy, fd;k tk,xk rFkk izkI; foi=k xxx cdk;k O;; xxx
vf/D; jkf'k] ;fn dksbZ gks rks] lk>snkjksa esa muosQ nkoksa osQ vuqlkj foHkkftr gksxh ftldk fofok nsunkj xxx lafnXk .kksa osQ fy, izkokku xxx
mi;ksx vusd futh nkf;Roksa osQ Hkqxrku osQ fy, fd;k tk,xkA jksdM+@cSad (nkf;Roksa dk Hkqxrku) xxx jksdM+@cSad (ifjlaifk;ksa dk fo;) xxx
jksdM+@cSd
a xxx lk>snkjksa osQ iwth [kkrs xxx
(c) lk>snkj dh futh ifjlaifk;ksa dk mi;ksx loZiFz ke mlosQ futh .kksa osQ Hkqxrku osQ fy, fd;k (xSj&vfHkfyf[kr nkf;Roksa dk Hkqxrku) (lk>snkj }kjk yh xbZ ifjlaifk)
tk,xk rFkk 'ks"k jkf'k ;fn dksbZ gS rks mldk mi;ksx iQeZ osQ .kksa osQ Hkqxrku osQ fy, ml lk>snkjksa osQ iwth [kkrs (lk>snkj }kjk xxx gkfu (lk>snkjksa osQ iwth [kkrs esa gLrkarj.k) xxx
fLFkfr esa gksxk ;fn iQeZ osQ nkf;Ro iQeZ dh ifjlaifk;ksa ls vfkd gSA nkf;Ro dk Hkqxrku)
;g ;ku jgs fd lk>snkjksa dh futh ifjlaifk;ksa esa mldh iRuh vkSj cPpksa dh futh ykHk (lk>snkjksa osQ iwth [kkrksa esa xxx
ykHk foHkktu vuqikr esa gLrkarj.k) xxx
ifjlaifk;ksa dks 'kkfey ugha fd;k tk,xkA vr% ;fn iQeZ dh ifjlaifk;k iQeZ osQ nkf;Roksa dk
Hkqxrku djus osQ fy, i;kZIr ugha gS rks lk>snkjksa dks viuh fuoy futh ifjlaifk;ksas (futh ;ksx xxxx ;ksx xxxx
ifjlaifk;ksa esa ls futh nkf;Roksa dks ?kVkdj) esa vfHknku fd;k tk,xkA fp=k 5.1: olwyh [kkrs dk izk:i
2015-16 2015-16
mnkgj.k 1 lk>snkjksa osQ iwth [kkrs

uke tek
lqfiz;k vkSj eksfudk lk>snkj gSa, mudk ykHk foHkktu vuqikr 3:2 gSA 31 ekpZ, 2014 dks mudk rqyu frfFk fooj.k jks- lqfiz;k eksfudk frfFk fooj.k jks- lqfiz;k eksfudk
i=k bl izdkj gS% i`-la- (#-) (#-) i`- la- (#-) (#-)
31 ekpZ] 2014 dks lqfiz;k vkSj eksfudk dk rqyu i=k
cSd
a 42,355 18,070 'ks"k vk@yk 32,500 11,500
nkf;Ro jkf'k (#-) ifjlaifk;k jkf'k (#-) lap; fuf/ 8,100 5,400
lqfiz;k dh iwth 32,500 jksdM+ vkSj cSad 40,500 olwyh (ykHk) 1,755 1,170
eksfudk dh iwth 11,500 LVkWd 7,500
42,355 18,070 42,355 18,070
fofo/ ysunkj 48,000 fofo/ nsunkj 21,500
lap; fuf/ 13,500 ?kVk;k % lafnXk .kksa 500 21,000
osQ fy, izkokku jksdM+ vkSj cSad [kkrk
LFkk;h ifjlaifk;k 36,500 uke tek
1,05,500 1,05,500 frfFk fooj.k jks jkf'k frfFk fooj.k jks- jkf'k
i`- la- (#-) i`- la- (#-)
31 ekpZ, 2014 dks iQeZ dk fo?kVu gqvkA fuEu lwpukvksa ls iQeZ dh iqLRkdksa dks can djsa% 'ks"k vk@yk 40,500 olwyh 48,000
(i) nsunkjksa ls 5 izfr'kr NwV ij olwyh gqbZA olwyh 69,425 olwyh 1,500
(ii) LVkWd ls olwyh 7,000 #- ij dh xbZA lqfiz;k dh iwth 42,355
(iii) LFkk;h ifjlaifk;ksa ls olwyh 42,000 #- izkIr gq,A eksfudk dh iwth 18,070
(iv) olwyh O;; 1,500 #-A 1,09,925 1,09,925
(v) ysunkjksa dks iw.kZ Hkqxrku fd;k x;kA
vko';d cgh [kkrs rS;kj djsaA 5-4-1 jkst+ukepk izfof"V;k
1- ifjlaifk;ksa osQ gLrkarj.k ij
gy
lqfiz;k vkSj eksfudk dh iqLrosaQ jksdM+] cSad vkSj vokLrfod ifjlaifk;ksa osQ vfrfjDr lHkh ifjlaifk;ksa osQ [kkrs iqLrd ewY; ij
olwyh [kkrk olwyh [kkrs osQ uke i{k esa gLrkarfjr fd, tkrs gSaA ;ku nsus ;ksX; gS fd fofok nsunkjksa dks ldy
uke tek ewY; ij gLrkarfjr fd;k tkrk gS vkSj Mwcr o lafnX/ .kksa osQ fy, izkokku dks nkf;Roksa osQ lkFk
fooj.k jkf'k fooj.k jkf'k olwyh [kkrs osQ tek i{k esa gLrkarfjr fd;k tkrk gSA ;gh izf;k LFkk;h ifjlaifk;ksa ij ykxw gksxh
(#-) (#-) ;fn l osQ fy, izkokku [kkrk cuk;k x;k gksA
ifjlaifk;ksa dk gLrkarj.k% lafnXk .kksa osQ fy, izkokku 500 olwyh [kkrk uke
LVkWd 7,500 fofok ysunkj 48,000 ifjlaifk;k (O;fDrxr rkSj ij) [kkrs ls
fofo/ nsunkj 21,500 cSd a 2- nkf;Roksa osQ gLrkarj.k ij
LFkk;h ifjlaifk;k 36,500 nsunkj 20,425
cSd
a % LVkWd 7,000
izko/ku lfgr lHkh ck nkf;Roks]a ftUgsa olwyh [kkrs osQ tek i{k esa gLrkarfjr djosQ can fd;k tkrk gSA
ysunkj 48,000 LFkk;h ifjlaifk;k 42,000 69,425 nkf;Ro (O;fDrxr vkkkj ij) uke
olwyh O;; 1,500 olwyh [kkrs ls
YkkHk dk gLrkarj.k % 3- ifjlaifk;ksa dh fch ij
lqfiz;k dh iwth 1,755 cSad [kkrk uke
eksfudk dh iwth 1,170 2,925
olwyh [kkrs ls
1,17,925 1,17,925
2015-16 2015-16
4- lk>snkj }kjk yh xbZ ifjlaifk;ksa osQ fy, (iii) lk>snkj dks ikfjrksf"kd nsus ij
lk>snkj dk iwth [kkrk uke olwyh [kkrk uke
olwyh [kkrs ls lk>snkj osQ iwth [kkrs ls
5- nkf;Roksa osQ Hkqxrku djus ij 9. fdlh Hkh [;kfr lfgr xSj vfHkysf[kr ifjlaifk;ksa dh olwyh ij
olwyh [kkrk uke cSad [kkrk uke
cSad [kkrs ls olwyh [kkrs ls
6- lk>snkj }kjk nkf;Roksa dk Hkqxrku djus dk mkjnkf;Ro ysus ij 10. xSj&vfHkysf[kr nkf;Roksa osQ Hkqxrku ij
olwyh [kkrk uke olwyh [kkrk uke
lk>snkj osQ iwth [kkrs ls cSad [kkrs ls
7- ifjlaifr;ksa osQ gLrkarj.k }kjk ysunkjksa dk Hkqxrku tc ysunkj iw.kZ :i ls vius [kkrs dk Hkqxrku izkIr 11. olwyh ij ykHk gkfu dk gLrkarj.k djus ij%
djus osQ fy, ifjlaifk dks Lohdkj djrk gS rks dksbZ jkst+ukepk izfof"V ugha dh tkrh gS] ijarq ;fn (v) olwyh ij ykHk gksus ij
ysunkj vkaf'kd :i esa ifjlaifk dks Lohdkj djrk gS rc osQoy jksdM+ Hkqxrku dh izfof"V dh tk,xhA olwyh [kkrk uke
mnkgj.kkFkZ ,d ysunkj ftls 10 ]000 #i;s ns; gS] 8,000 #i;s osQ dk;kZy; midj.k rFkk 2,000 lk>snkj osQ iwth [kkrs ls (O;fDrxr vkkkj ij)
#i;s jksdM+ dk Hkqxrku Lohdkj dj ysrk gS rks osQoy jksdM+ Hkqxrku osQ fy, fuEu izfof"V dh tk,xhA (c) olwyh ij gkfu gksus ij
olwyh [kkrk uke lk>snkj dk iwth [kkrk (O;fDrxr vk/kj ij) uke
cSad [kkrs ls olwyh [kkrs ls
gkykfd tc ysunkj us ifjlaifk Lohdkj dj yh gS] ftldk ewY; ns; jkf'k ls vfkd gS rks og varj 12- lafpr ykHkksa dk gLrkarj.k djus ij tks fd lap; dks"k ;k lkekU; lap; osQ :i esa gS%
dh jkf'k dk iQeZ dks Hkqxrku djsxkA bldh izfof"V bl izdkj gksxh% lap; fuf/@lkekU; lap; [kkrk uke
cSad [kkrk uke lk>snkj osQ iwth [kkrs ls (O;fDrxr vkkkj ij)
13- vkHkklh ifjlaifk;ksa dks lk>snkjksa osQ iwth [kkrs esa muosQ ykHk foHkktu vuqikr esa gLrkarfjr djus ij%
olwyh [kkrs ls
lk>snkj dk iwth [kkrk (O;fDrxr vkkkj ij) uke
8- olwyh O;; osQ Hkqxrku ij
vkHkklh ifjlaifk [kkrs ls
(v) tc ifjlaifk;ksa dh olwyh vkSj nkf;Roksa osQ Hkqxrku dh izf;k esa dqN O;;ksa dk Hkqxrku iQeZ 14- lk>snkjkas ls fy, x, .kksa osQ Hkqxrku ij%
}kjk fd;k tkrk gS% lk>snkj dk .k [kkrk uke
olwyh [kkrk uke cSad [kkrs ls
cSad [kkrs ls 15- lk>snkjksa osQ [kkrksa osQ Hkqxrku ij%
(c) tc iQeZ dh vksj ls olwyh O;;ksa dk Hkqxrku ,d lk>snkj osQ }kjk fd;k x;k gS% ;fn lk>snkj dk iwth [kkrk uke 'ks"k n'kkZrk gS rFkk og vko';d jksdM+ ykrk gS rks ,slh fLFkfr esa
olwyh [kkrk uke izfof"V bl izdkj gksxh%
lk>snkj osQ iwth [kkrs ls cSad [kkrk uke
(l) tc ,d lk>snkj fdlh Lohr ikfjrksf"kd ij fo?kVu dk;Z ls lacafkr O;;ksa dks ogu djus lk>snkj osQ iwth [kkrs ls
osQ fy, lger gksrk gS% tc lk>snkj dk [kkrk tek 'ks"k n'kkZ, vkSj jkf'k dk Hkqxrku dj fn;k tk, rc fuEu izfof"V
(i) tc iQeZ }kjk olwyh O;; fn;k tkrk gS vfHkysf[kr dh tk,xh
lk>snkj dk iwth [kkrk uke lk>snkj dk iwth [kkrk (O;fDrxr vkkkj ij) uke
cSad [kkrs ls cSad [kkrs ls
;g ;ku jgs fd og oqQy jkf'k tks lk>snkjksa dks varr% ns; gS cSad esa miyCk jde vkSj jksdM+ [kkrs
(ii) ;fn lk>snkj olwyh O;; dk Loa; Hkqxrku djrk gS rc dksbZ izfof"V vko';d ugha gSA
osQ cjkcj gksuh pkfg,A vr% fo?kVu f;k iw.kZ gksus ij iQeZ osQ lHkh [kkrs Lor% can gks tkrs gSaA
2015-16 2015-16
7- lafpr ykHk vkSj lap; dk gLrkarj.k fd;k tk,xk%

Lo;a tkfp, 2
(v) olwyh [kkrs esa
lgh mkj dks fpfr (P P) dhft, (c) lk>snkjksa osQ iwth [kkrs esa
1 - iQeZ osQ fo?kVu ij cSad vf/fod"kZ dks gLrkarfjr djsaxs% (l) cSad [kkrs esa
(v) jksdM+ [kkrs esa (n) buesa ls dksbZ ugha
(c) cSad [kkrs esa 8- iQeZ osQ fo?kVu ij, lk>snkjksa osQ iwth [kkrs can fd, tkrs gSa%
(l) olwyh [kkrs esa (v) olwyh [kkrs esa
(n) lk>snkj osQ iwth [kkrksa esa (c) vkgj.k [kkrs esa
2 - iQeZ osQ fo?kVu ij, lk>snkj osQ .k [kkrs dks gLrkarfjr djsaxs% (l) cSad [kkrs esa
(v) olwyh [kkrs esa (n) .k [kkrs esa
(c) lk>snkj osQ iwth [kkrs esa
(l) lk>snkj osQ pkyw [kkrs esa mnkgj.k 2
(n) buesa ls dksbZ ugha lhrk, jhVk vkSj ehrk lk>snkj gSaA mudk ykHk o gkfu foHkktu vuqikr 2% 2%1 gSA 31 ekpZ, 2014 dks
3- ysunkj vkSj ns; foi=k tSls nkf;Roksa dks olwyh [kkrs esa gLrkarfjr djus osQ i'pkr, Hkqxrku osQ
rqyu i=k bl izdkj gS %
lacak esa lwpuk osQ vHkko es,a ,sls nkf;Roksa dk %
(v) Hkqxrku ugha gksxk 31 ekpZ] 2014 dks rqyu i=k
(c) iw.kZ Hkqxrku gksxk nkf;Ro jkf'k ifjlaifk;k jkf'k

(l) vkaf'kd Hkqxrku gksxk (#-) (#-)
(n) buesa ls dksbZ ugha lap; fufk 2,500 cSad esa jksdM+ 2,500
4- tc lk>snkj dh rjiQ ls iQeZ }kjk olwyh O;; dk Hkqxrku fd;k tkrk gSA ;g O;; uke gksaxs% ysunkj 2,000 LVkWd 2,500
(v) olwyh [kkrs esa iwt
h% i+QuhZpj 1,000
(c) lk>snkj osQ iwth [kkrs esa lhrk 5,000 nsunkj 2,000
(l) lk>snkj osQ .k [kkrs esa jhVk 2,000 la;a=k o e'khujh 4,500
(n) buesa ls dksbZ ugha ehrk 1,000 8,000
5- tc xSj&vfHkysf[kr ifjlaifk lk>snkj }kjk yh tkrh gS rks mls n'kkZ,xs% 12,500 12,500
(v) olwyh [kkrs osQ uke i{k esa
(c) cSad [kkrs osQ uke i{k esa
os iQeZ osQ fo?kVu dk i+SQlyk djrs gSaA fuEu jkf'k olwy gqbZ % la;a=k o ;a=k 4,250 #i;s, LVkWd
(l) olwyh [kkrs osQ tek i{k esa
(n) cSad [kkrs osQ tek i{k esa
3,500 #i;s , nsunkj 1,850 #i;s rFkk i+QuhZpj 750 #i;sA
6- tc xSj&vfHkysf[kr nkf;Roksa dk Hkqxrku fd;k tkrk gS rks n'kkZ,xs%
lhrk lHkh olwyh O;; djus osQ fy, lger gqbZA bl dk;Z osQ fy, lhrk dks 60 #i;s dk Hkqxrku
(v) olwyh [kkrs osQ uke i{k esa fd;k x;kA
(c) cSad [kkrs osQ uke i{k esas olwyh O;; dh okLrfod jkf'k 450 #i;s gSA ysunkjksa dks 2 izfr'kr de Hkqxrku gqvkA 250 #i;s
(l) olwyh [kkrs osQ tek i{k esa dh ifjlaifk dk ys[kk iqLrdksa esa ugha gS, tks fd jhVk }kjk 200 #i;s esas yh xbZA
(n) cSad [kkrs osQ tek i{k esa iQeZ dh iqLrdksa dks can djrs gq, vko';d [kkrs rS;kj djsaA
2015-16 2015-16
gy mnkgj.k 3
lhrk] jhVk o ehrk dh iqLrosaQ
u;uk vkSj vk:'kh cjkcj osQ lk>snkj gSaA 31 ekpZ , 2014 dks mudk rqyu i=k uhps fn;k x;k gS%
olwyh [kkrk
uke tek 31 ekpZ] 2014 dks u;uk vkSj vk:'kh dk rqyu i=k
fooj.k jkf'k fooj.k jkf'k nkf;Ro jkf'k ifjlaifk;k jkf'k
(#-) (#-) (#-) (#-)
LVkWd 2,500 ysunkj 2,000
iwt
h% cSd
a 30,000
i+QuhZpj 1,000 jhVk dh iwth 200
u;uk 1,00,000 nsunkj 25,000
nsunkj 2,000 (vfyf[kr ifjlaifk)
vk:'kh 50,000 1,50,000 LVkWd 35,000
la;a=k o ;a=k 4,500 cSad (ifjlaifk;ksa ls olwyh)
ysunkj 20,000 i+QuhZpj 40,000
cSad (ysunkj) 1,960 la;a=k o ;a=k 4,250
vk:'kh dk pkyw [kkrk 10,000 ;a=k (e'khujh) 60,000
lhrk dh iwth(olwyh O;;) 60 nsunkj 1,850
deZpkjh {kfriwfrZ fuf/ 15,000 u;uk dk pkyw [kkrk 10,000
ykHk dk gLrkarj.k% LVkWd 3,500
cSda vfkfod"kZ 5,000
lhrk dh iwth 212 i+QuhZpj 750 10,350
2,00,000 2,00,000
jhVk dh iwth 212
ehrk dh iwth 106 530 bl frfFk dks iQeZ dk fo?kVu gqvk%
12,550 12,550 1- u;uk us 50% LVkWd dks iqLrd ewY; ls 10% de ij fy;k vkSj 'ks"k LVkWd dks 15% ykHk
ij csp fn;k x;kA i+QuhZpj vkSj e'khujh ls e'k% 30,000 #i;s o 50,000 #i;s olwy gq,A
lk>snkjksa osQ iwth [kkrs
2- xSj&vfHkysf[kr fofu;ksx dks 25,000 #i;s esa cspk x;kA
uke tek
3- nsunkjksa ls 31,500 #i;s (C;kt lfgr) olwyh gqbZ vkSj 1,200 #i;s fiNys o"kZ vifyf[kr
frfFk fooj.k jks-i`- lhrk jhVk ehrk frfFk fooj.k jks-i`- lhrk jhVk ehrk
la- (#-) (#-) (#-) la- (#-) (#-) (#-) Mwcr .k ls izkIr gq,A
cSd
a 450 & & 'ks"k vk@yk 5,000 2,000 1,000 4- ejEer osQ cdk;k fcy dk 2,000 #i;s Hkqxrku fd;k x;kA
olwyh & 200 & lap; fufk 1,000 1,000 500 iQeZ dh iqLrdksa dks can djus osQ fy, vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkk cgh
(ifjlaifk;k) olwyh(ykHk) 212 212 106 [kkrs rS;kj djsaA
cSd
a 5,822 3,012 1,606 olwyh (O;;) 60 & & gy
6,272 3,212 1,606 6,272 3,212 1,606 u;uk vkSj vk:'kh dh iqLrosaQ
jkst+ukepk
cSad [kkrk
uke tek frfFk fooj.k jks-i`- uke jkf'k tek jkf'k
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k la- (#-) (#-)
la- (#-) la- (#-) olwyh [kkrk uke 1,60,000
'ks"k vk@yk 2,500 olwyh (ysunkj) 1,960 nsunkj [kkrs ls 25,000
olwyh(ifjlaifk;ksa 10,350 lhrk dh iwth(O;;) 450 LVkWd [kkrs ls 35,000
ls olwyh) lhrk dh iwth 5,822 i+QuhZpj [kkrs ls 40,000
jhrk dh iwth 3,012 e'khujh [kkrs ls 60,000
ehrk dh iwth 1,606 (olwyh [kkrs esa ifjlaifk;ksa dk gLrkarj.k)
12,850 12,850
2015-16 2015-16
ysunkj [kkrk uke 20,000 olwyh [kkrk

cSad vfkfod"kZ [kkrk uke 5,000 uke tek
olwyh [kkrs ls 25,000 fooj.k jkf'k fooj.k jkf'k
(olwyh [kkrs esa nkf;Roksa dk gLrkarj.k) (#-) (#-)
olwyh [kkrk uke 27,000
ysunkj 20,000
nsunkj 25,000 cSd
a vfkfod"kZ 5,000
cSad [kkrs ls 27,000
(ysunkj, cSad vf/fod"kZ, cdk;k ejEer LVkWd 35,000 cSad %
i+QuhZpj 40,000 fofu;ksx 25,000
fcy dk Hkqxrku)
e'khu 60,000 1,60,000 i+QuhZpj 30,000
cSad [kkrk uke 1,57,825 cSd
a % e'khujh 50,000
olwyh [kkrs ls 1,57,825 ysunkj 20,000 nsunkj (90%) 31,500
(ifjlaifk;ksa dks cspk rFkk Mwcr .k olwyh) cSda vf/fod"kZ 5,000 LVkWd % 20,125
u;uk dk iwth [kkrk uke 15,750 cdk;k fcy 2,000 27,000 Mwcr .k ls izkIr 1,200 1,57,825
olwyh [kkrs ls 15,750 ykHk dk gLrkarj.k u;uk dh iwth
(u;uk }kjk vk/s LVkWd dk 10% de ij vfkxzg.k) u;uk dh iwth 5,788 (LVkWd dk vfkxzg.k) 15,750
olwyh [kkrk uke 11,575 vk:'kh dh iwth 5,787 11,575
u;uk osQ pkyw [kkrs ls 5,788 1,98,575 198,575
vk:'kh osQ pkyw [kkrs ls 5,787
(olwyh ls YkkHk dk lk>snkjksa osQ iwth [kkrs esa gLrkarj.k) lk>snkjksa osQ pkyw [kkrs
deZpkjh {kfriwfrZ fufk [kkrk uke 15,000
uke tek
frfFk fooj.k jks-i`- u;uk vk:'kh frfFk fooj.k jks-i`- u;uk vk:'kh
u;uk osQ pkyw [kkrs ls 7,500
vk:'kh osQ pkyw [kkrs ls 7,500
la- (#-) (#-) la- (#-) (#-)
({kfriwfrZ fufk dk lk>snkjksa osQ pkyw [kkrs esa gLrkarj.k) 'ks"k v@yk 10,000 & 'ks"k vk@yk & 10,000
olwyh 15,750 deZpkjh {kfriwfrZ fuf/j 7,500 7,500
vk:'kh dk pkyw [kkrk uke 23,287
vk:'kh dk iwth [kkrs ls 23,287
vk:'kh dh iwth 23,287 olwyh (ykHk) 5,788 5,787
(pkyw [kkrs osQ 'ks"k dk iwth [kkrs esa gLrkarj.k) u;uk dh iwth 12,462
25,750 23,287 25,750 23,287
u;uk dk iwth [kkrk uke 12,462
u;uk osQ pkyw [kkrs ls 12,462 lk>snkjksa osQ iwth [kkrs
(pkyw [kkrs osQ 'ks"k dk iwth [kkrs esa gLrkarj.k) uke tek
u;uk dk iwth [kkrk uke 87,538 frfFk fooj.k jks-i`- u;uk vk:'kh frfFk fooj.k jks-i`- u;uk vk:'kh
vk:'kh dk iwth [kkrk uke 73,287 la- (#-) (#-) la- (#-) (#-)
cSad [kkrs ls 1,60,825 u;uk dk pkyw [kkrk 12,462 'ks"k vk@yk 1,00,000 50,000
(vafre ns; jkf'k dk lk>snkjksa dks Hkqxrku) cSd
a 87,538 73,287 vk:'kh dk pkyw 23,287
[kkrk
1,00,000 73,287 1,00,000 73,287
2015-16 2015-16
cSad [kkrk mnkgj.k 4

uke tek
31 ekpZ , 2014 dks v'ouh vkSj Hkkjr dk rqyu i=k uhps fn;k x;k gSA
la- (#-) la- (#-) 31 ekpZ] 2014 dks v'ouh vkSj Hkkjr dk rqyu i=k
'ks"k vk@yk 30,000 olwyh 27,000
olwyh 1,57,825 u;uk dh iwth 87,538
(#-) (#-)
vk:'kh dh iwth 73,287
1,87,825 1,87,825 ysunkj 76,000 cSad esa jksdM+ 17,000
Jherh v'ouh dk .k 10,000 LVkWd 10,000
Lo;a tkfp, 3 Jherh Hkkjr dk .k 20,000 fofu;ksx 20,000

fofu;ksx ?kV&c<+ dks"k 2,000 nsunkj 40,000
lgh 'kCn Hkfj, %
lap; fuf/ 20,000 ?kVk;k % lafnX/ .k osQ fy,
1- lHkh ifjlaifk;k (gLrLFk@cSadLFk vkSj vkHkklh ifjlaifk;ksa osQ vfrfjDr) -------------------- [kkrs
(olwyh [kkrs@iwth) osQ -------------------- (uke@tek) i{k dh vksj gLrkarfjr dh tkrh gSaA iwt
h% izko/ku (4,000) 36,000
2- LkHkh -------------------- (var%@ck) nkf;Ro -------------------- (cSd

a @olwyh [kkrs) osQ -------------------- (uke@tek) v'ouh 20,000 Hkou 70,000
i{k dh vksj gLrkarfjr fd, tkrs gSaA Hkkjr 20,000 40,000 [;kfr 15,000
3- lafpr gkfu;ksa dks -------------------- (pkyw@iwth [kkrs) esa (leku vuqikr@ykHk foHkktu vuqikr) esa 1,68,000 1,68,000
gLrkarfjr fd;k tkrk gSA
4- ;fn ,d nkf;Ro fdlh lk>snkj osQ }kjk fy;k x;k gS, ml lk>snkj osQ iwth [kkrs dks ------------------
(uke@tek) fd;k tk,xkA bl frfFk dks iQeZ dk fo?kVu gqvk rFkk fuEu O;ogkjksa osQ fy, lgerh gqbZ%
5- ;fn ,d lk>snkj fdlh ifjlaifk dks ysrk gS rks ml lk>snkj osQ iwth [kkrs dks --------------------
(i) v'ouh us viuh iRuh dk .k pqdkus dk iSQ+ lyk fy;k vkSj LVkWd dk 8,000 #i;s esa vfkxzg.k
(uke@tek) fd;k tk,xkA
fd;kA
6- tc ,d -------------------- (lk>snkj@ysunkj) mlosQ Hkqxrku osQ :i esas fdlh LFkk;h ifjlaifk dks
(ii) Hkkjr us vkks fofu;ksx dks 10% de ij fy;kA nsunkjksa ls 38,000 #i;s dh olwyh gqbZA
Lohdkj djrk gS rks bl fLFkfr esa fdlh izfo"Vh dh vko';drk ugha gksrhA
ysunkjksa dks 380 #i;s de Hkqxrku fd;k x;kA Hkou ls 1,30,000 #i;s, [;kfr ls 12,000
7- tc ,d ysunkj fdlh ifjlaifk dks Lohdkj djrk gS ftldk ewY; mldks ns; Hkqxrku ls vf/d
#i;s olwy gq, vkSj 'ks"k fofu;ksx dks 9,000 #i;s esa cspk x;kA ,d iqjkuk VkbijkbVj ftldk
gS, og vkfkD; jkf'k dk -------------------- (Hkqxrku djsxk@Hkqxrku ugha djsxk), ftls --------------------
(jksdM+@ysunkj) [kkrs osQ uke i{k esa n'kkZ;k tk,xkA iqLrdksa esa vfHkys[ku ugha Fkk Hkkjr }kjk 600 #i;s esa fy;k x;kA olwyh O;; 2,000 #i;s
8- tc ,d iQeZ fdlh lk>snkj dks olwyh osQ lacak esa okLrfod jkf'k osQ LFkku ij ,d fuf'pr jkf'k
gqvkA
dk Hkqxrku djuk Lohdkj djrh gS rks ;g fuf'pr jkf'k dks -------------------- (olwyh@iwth) [kkrs esa olwyh [kkrk, lk>snkjksa osQ iwth [kkrs o cSad [kkrk rS;kj dhft,A
uke fd;k tk,xk rFkk -------------------- (iwth@cSad) [kkrs esa tek fd;k tk,xkA
9- fdlh lk>snkj osQ .k dks olwyh [kkrs esa ------------------------ (vfHkysf[kr@xSj&vfHkysf[kr) fd;k
tk,xkA
10- lk>snkj osQ pkyw [kkrs dks lk>snkj osQ ---------------------------- (.k@iwth) [kkrs esa gLrkarfjr fd;k
tk,xkA
2015-16 2015-16
gy cSad [kkrk
uke tek
v'ouh o Hkkjr dh iqLrosaQ frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
olwyh [kkrk la- (#-) la- (#-)
uke tek 'ks"k vk@yk 17,000 olwyh (ysunkj) 75,620
olwyh 1,89,000 olwyh (O;;) 2,000
fooj.k jkf'k fooj.k jkf'k olwyh 20,000
(#-) (#-) (Jherh Hkkjr dk .k)
fofu;ksx 20,000 lafnX/ .kksa osQ fy, izkokku 4,000 v'ouh dh iwth 59,990
nsunkj 40,000 ysunkj 76,000 Hkkjr dh iwth 48,390
2,06,000 2,06,000
Hkou 70,000 Jhefr v'ouh dk .k 10,000
LVkWd 10,000 Jhefr Hkkjr dk .k 20,000
[;kfr 15,000 1,55,000 fofu;ksx ?kV&c<+ dks"k 2,000 Lo;a dhft,
v'ouh dh iwth(LVkWd) 8,000 lk>snkjh iQeZ osQ fo?kVu ij fuEu dh jkst+ukepk izfof"V nhft,A
v'ouh dh iwth 10,000 Hkkjr dh iwth (VkbZijkbZVj) 600 1- ifjlaifk [kkrksa dks can djus ijA
2- nkf;Ro [kkrksa dks can djus ijA
(Jherh v'ouh dk .k) Hkkjr dh iwth(fofu;ksx) 9,000
3- ifjlaifk;ksas osQ fo; ijA
cSad (Jherh Hkkjr dk .k) 20,000 cSd
a 4- ysunkjksa osQ [kkrksa dk Hkqxrku ifjlaifk;ksa osQ gLrkarj.k }kjkA
cSad (ysunkj) 75,620 fofu;ksx 9,000
5- olwyh O;; osQ fy, ;fn okLrfod O;; dk Hkqxrku lk>snkj }kjk iQeZ dh rjiQ ls fd;k tkrk gSA
cSad (olwyh O;;) 2,000 nsunkj 38,000 6- ;fn lk>snkj iQeZ osQ nkf;Roksa dk Hkqxrku djrk gSA
YkkHk dk gLrakrj.k % Hkou 1,30,000 7- lk>snkj osQ .k osQ Hkqxrku ijA
v'ouh dh iwth 27,990 [;kfr 12,000 1,89,000 8- iwth [kkrksa osQ Hkqxrku ijA
Hkkjr dh iwth 27,990 55,980
mnkgj.k 5
3,18,600 3,18,600
lksfu;k, jksfgr vkSj mfnr lk>snkj gSaA mudk ykHk vuqikr 5 % 3% 2 gSA 31 ekpZ, 2014 dks mudk rqyu
lk>snkjksa osQ iwth [kkrs i=k bl izdkj gS%
31 ekpZ] 2014 dks lksfu;k] jksfgr vkSj mfnr dk rqyu i=k
uke tek
frfFk fooj.k jks- v'ouh Hkkjr frfFk fooj.k jks- v'ouh Hkkjr nkf;Ro jkf'k(#-) ifjlaifk;k jkf'k(#-)
i`-la- (#-) (#-) i`-la- (#-) (#-) ysunkj 30,000 Hkou 2,00,000
olwyh(LVkWd) 8,000 & 'ks"k vk@yk 20,000 20,000

ns; foi=k 30,000 e'khujh 40,000
cSad .k 1,20,000 LVkWd 1,60,000
olwyh(VkbijkbVj 600 lap; dks"k 10,000 10,000
lksfu;k osQ ifr ls .k 1,30,000 izkI; foIkUu 1,20,000
dk fo;) olwyh(Jherh 10,000
lkekU; lap; 80,000 i+QuhZpj 80,000
v'ouh dk .k) iwth % cSad ls jksdM+ 60,000
olwyh (fofu;ksx) 9,000 olwyh (ykHk) 27,990 27,990 lksfu;k 70,000
cSd
a 59,990 48,390 jksfgr 90,000
67,990 57,990 67,990 57,990 mfnr 1,10,000 2,70,000
6,60,000 6,60,000
2015-16 2015-16
mDr frfFk dks iQeZ dk fo?kVu gqvkA fuEu lwpukvksa ls iQeZ dh iqLrdksas dks can djsa% lk>snkjksa osQ iwth [kkrs
1- Hkou ls olwyh 1,90,000 #i;s, izkI; foi=k ls olwyh 1,10,000 #i;s, LVkWd ls olwyh uke tek
1,50,000 #i;s vkSj e'khujh dk 48,000 #i;s esa rFkk i+QuhZpj dk 75,000 #i;s esa fo; frfFk fooj.k jks-i`- lksfu;k jksfgr mfnr frfFk fooj.k jks-i`- lksfu;k jksfgr mfnr
la- (#-) (#-) (#-) la- (#-) (#-) (#-)
gqvkA olwyh(gkfu) 21,500 12,900 8,600 'ks"k vk@yk 70,000 90,000 1,10,000
2- cSad .k dk fuiVkjk 1,30,000 #i;s esa gqvkA ysunkj o ns; foi=k dk fuiVkjk 10% cs ij cSad 88,500 1,13,100 1,17,400 olwyh(O;;) & 12,000 &
gqvkA lkekU; lap; 40,000 24,000 16,000

1,10,000 1,26,000 1,26,000 1,10,000 1,26,000 1,26,000
3- jksfgr us 10,000 #i;s olwyh O;; dk Hkqxrku fd;k o fo?kVu izf;k dks iwjk djus osQ fy,
mls 12,000 #i;s ikfjrksf"kd fn;k x;kA cSad [kkrk
vko';d cgh [kkrs rS;kj djsaA uke tek
gy frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)
lksfu;k] jksfgr vkSj mfnr dh iqLrosaQ
olwyh [kkrk 'ks"k vk@yk 60,000 olwyh(cSad .k) 1,30,000
uke tek olwyh 5,73,000 olwyh 54,000

(ifjlaifk;ksa ls olwyh) (ysunkj o ns; foi=k)
fooj.k jkf'k fooj.k jkf'k olwyh 1,30,000
(#-) (#-) (lksfu;k osQ ifr dk .k)
lksfu;k dh iwth 88,500
Hkou 2,00,000 ysunkj 30,000
jksfgr dh iwth 1,13,100
e'khujh 40,000 ns; foi=k 30,000 mfnr dh iwth 1,17,400
LVkWd 1,60,000 cSad .k 1,20,000
6,33,000 6,33,000
izkI; foi=k 1,20,000 lksfu;k osQ ifr ls .k 1,30,000
i+QuhZpj 80,000 6,00,000 cSd
a % fVIi.kh% jksfgr }kjk okLrfod olwyh O;; dh iQeZ dh iqLrdksa esa dksbZ Hkh izfof"V ugha dh tk,xh D;ksafd
cSad (cSad .k) 1,30,000 Hkou 1,90,000 mldks blosQ fy, 12,000 #i;s dk ikfjrksf"kd mlosQ [kkrksas esas fn;k x;k gSA
cSad (ysunkj o ns; foi=k) 54,000 izkI; foi=k 1,10,000 mnkgj.k 6
cSad (lksfu;k osQ ifr dk .k) 1,30,000 LVkWd 1,50,000
jkses'k vkSj Hkou lk>snkj gSa, mudk YkkHk foHkktu vuqikr 3 % 2 gSA 31 ekpZ, 2014 dks mudk rqyu i=k
jksfgr dh iwth 12,000 e'khujh 48,000 bl izdkj gS%
(olwyh O;;) i+QuhZpj 75,000 5,73,000 31 ekpZ] 2014 dks jkses'k vkSj Hkou dk rqyu i=k
gkfu dk iwth [kkrs esa gLrkarj.k nkf;Ro jkf'k ifjlaifk;k jkf'k
lksfu;k 21,500 (#-) (#-)
jksfgr 12,900 cSad ls .k 60,000 gLrLFk jksdM+ 30,000
mfnr 8,600 43,000 ysunkj 80,000 nsunkj 70,000
ns; foi=k 40,000 LVkWd 2,00,000
9,26,000 9,26,000 Hkou ls .k 20,000 fofu;ksx 1,40,000
iwt
h% Hkou 60,000
jkses'k 1,00,000
Hkou 2,00,000 3,00,000
5,00,000 5,00,000
2015-16 2015-16
mUgksaus iQeZ osQ fo?kVu dk fu.kZ; fy;kA fuEu lwpuk, miyC/ gSa % lk>snkjksa osQ iwth [kkrs
1- nsunkjksa ls olwyh 5% NwV ij dh xbZA LVkWd dk iqLrd ewY; olwy gqvk vkSj Hkou dks 51,000 uke tek
#i;s ij cspk x;kA frfFk fooj.k jks-i`- jkses'k Hkou frfFk fooj.k jks-i`- jkses'k Hkou
2- ;g ik;k x;k fd 10,000 #i;s osQ fofu;ksx dk iqLrd esa vfHkys[ku ugha Fkk, ftldks ,d la- (#-) (#-) la- (#-) (#-)
ysunkj us blh ewY; ij Lohdkj dj fy;k rFkk vU; ysunkjksa dks 10% de Hkqxrku fd;k x;kA olwyh(fofu;ksx) 8,100 1,17,000 'ks"k vk@yk 1,00,000 2,00,000
ns; foi=k dks iwjk Hkqxrku fd;k x;kA olwyh(gkfu) 11,400 7,600 olwyh(cSda .k) & 63,600
3- jkses'k us dqN fofu;ksxksa dks 8,100 #i;s esa fy;k (iqLrd ewY; ls 10% de), 'ks"k fofu;ksxksa
cSd
a 80,500 1,39,000
1,00,000 2,63,600 1,00,000 2,63,600
dks Hkou us iqLRkd ewY; osQ 90% esa 900 #i;s dh NwV ij fy;kA
4- Hkou us cSad .k dk Hkqxrku 6% okf"kZd C;kt osQ lkFk fd;kA
cSad [kkrk
5- ,d vfHkys[ku ugha gq, nkf;Ro dks 5,000 #i;s dk Hkqxrku fd;kA
uke tek
iQeZ dh iqLrdksa dks can djrs gq, vko';d cgh [kkrs rS;kj djsaA
la- (#-) la- (#-)
gy 'ks"k vk@yk 30,000 olwyh(ysunkj) 63,000
olwyh 3,17,500 olwyh 5,000
jkses'k vkSj Hkou dh iqLrosaQ (ifjlaifk;ksa ls olwyh) (xSj&vfHkysf[kr nkf;Ro)
olwyh [kkrk Hkou dk .k 20,000
uke tek olwyh (ns; foi=k) 40,000
jkses'k dh iwth 80,500
fooj.k jkf'k fooj.k jkf'k Hkou dh iwth 1,39,000
(#-) (#-)
3,47,500 3,47,500
nsunkj 70,000 cSad .k 60,000
LVkWd 2,00,000 ysunkj 80,000 fVIi.kh % fu;e osQ vuqlkj ysunkj }kjk xSj vfHkysf[kr fofu;ksx dks Hkqxrku osQ :i esa Lohdkj djus osQ fy, dksbZ
fofu;ksx 1,40,000 ns; foi=k 40,000 Hkh izfof"V ugha dh tk,xhA
Hkou 60,000 4,70,000 jkses'k dh iwth(fofu;ksx) 8,100 mnkgj.k 7
cSad(ns; foi=k) 40,000 Hkou dh iwth(fofu;ksx) 1,17,000 lksuw vkSj vk'kw YkkHk dk 3%1 esa foHkktu djrs gSa rFkk os iQeZ osQ fo?kVu osQ fy, lger gSaA 31 ekpZ ,
cSad(ysunkj) 63,000 CkSd
a % 2014 dks rqyu i=k uhps fn;k x;k gS%
Hkou dh iwth 63,600 nsunkj 66,500 31 ekpZ] 2014 dks lksuw vkSj vk'kw dk rqyu i=k
(C;kt lfgr .k) LVkWd 2,00,000 uke tek
cSad(xSj vfHkysf[kr nkf;Ro) 5,000 Hkou 51,000 3,17,500 nkf;Ro jkf'k ifjlaifk;k jkf'k
gkfu dk gLrkarj.k% (#-) (#-)
jkses'k dh iwth 11,400 .k 12,000 gLrLFk jksdM+ 25,000
Hkou dh iwth 7,600 19,000 ysunkj 18,000 LVkWd 45,000
iwt
h% i+QuhZpj 16,000
6,41,600 6,41,600 lksuw 1,10,000 nsunkj 70,000
vk'kw 68,000 1,78,000 la;a=k o ;a=k 52,000
2,08,000 2,08,000
2015-16 2015-16
lksuw us la;=a k o ;a=k 60,000 #i;s osQ lgerh ewY; ij fy;kA LVkWd vkSj i+QuhZpj osQ e'k% 42,000 cSad [kkrk
#i;s o 13,900 #i;s esa cspk x;kA nsunkjksa dks vk'kw us 69,000 #i;s esa fy;kA ysunkjksa dk 900 #i;s uke tek
dh NwV ij Hkqxrku fd;k x;kA olwyh O;; 1,600 #i;s gq,A frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
olwyh [kkrk, cSad [kkrk o lk>snkjksa osQ iwth [kkrs rS;kj djsaA la- (#-) la- (#-)
'ks"k vk@yk 25,000 olwyh(ysunkj) 17,100
gy olwyh 55,900 olwyh(O;;) 1,600
lksuw vkSj vk'kq dh iqLrosaQ (ifjlaifk;ksa ls olwyh)
olwyh [kkrk vk'kw dh iwth 700 lksuw dh iwth 62,900
uke tek 81,600 81,600
(#-) (#-)
mnkgj.k 8
LVkWd 45,000 .k 12,000
i+QuhZpj 16,000 ysunkj 18,000 vatw, eatw vkSj latw ykHk o gkfu foHkktu 3%1%1 vuqikr esa djrs gSa vkSj iQeZ dks fo?kfVr djus dk fu.kZ;
nsunkj 70,000 lksuw dh iwth 60,000 ysrs gSA 31 ekpZ, 2014 dks mudh fLFkfr bl izdkj gS %
(la;a=k o ;a=k)
la;a=k o ;a=k 52,000 vk'kw dh iwth(nsunkj) 69,000
31 ekpZ] 2014 dks vatw] eatw] vkSj latw dk rqyu i=k
cSad (ysunkj) 17,100 cSad % nkf;Ro jkf'k ifjlaifk;k jkf'k
lksuw dh iwth(.k) 12,000 LVkWd 42,000 (#-) (#-)
cSad (olwyh O;;) 1,600 i+QuhZpj 13,900 55,900
ysunkj 60,000 cSadLFk jksdM+ 35,000
YkkHk dk gLrkarj.k .k 15,000 LVkWd 83,000
lksuw dh iwth 900
iwth % i+QuhZpj 12,000
vk'kw dh iwth 300 1,200 vatw 2,75,000 nsunkj 2,42,000
2,14,900 2,14,900 eaatw 1,10,000 ?kVk;k% lafnX/ .kksa (12,000) 2,30,000
latw 1,00,000 4,85,000 osQ fy, izko/ku
lk>snkjksa osQ iwth [kkrs Hkou 2,00,000
uke tek 5,60,000 5,60,000
frfFk fooj.k jks-i`- lksuw vk'kw frfFk fooj.k jks-i`- lksuw vk'kw
la- (#-) (#-) la- (#-) (#-) vfrfjDr lwpuk,
olwyh 60,000 'ks"k vk@yk 1,10,000 68,000 1- vatw us i+QuhZpj dks 10,000 #i;s esa vkSj 2,00,000 #i;s osQ nsunkj 1,85,000 esa fy,A vatw ysunkjksa
(la;a=k o ;a=k) dks Hkqxrku djus osQ fy, lger gqbZA
olwyh (nsunkj) 69,000 olwyh(.k) 12,000 2- eatw us LVkWd dks iqLrd ewY; ij vkSj Hkou dks iqLrd ewY; ls 10 izfr'kr de ij fy;kA
cSd
a 62,900 olwyh (ykHk) 900 300 3- latw us 'ks"k nsunkjksa dks iqLrd ewY; osQ 80 izfr'kr ij fy;k vkSj .k dk Hkqxrku djus dk mkjnkf;Ro
cSd
a 700 fy;kA
1,22,900 69,000 1,22,900 69,000 4- iQeZ osQ fo?kVu dh O;; jkf'k 2,200 #i;s gSA
olwyh [kkrk, cSad [kkrk, lk>snkjksa osQ iwth [kkrs rS;kj djsaA
2015-16 2015-16
gy cSad [kkrk
vatw] eatw vkSj latw dh iqLrosaQ uke tek
olwyh [kkrk frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
uke tek la- (#-) la- (#-)
fooj.k jkf'k fooj.k jkf'k 'ks"k vk@yk 35,000 olwyh (O;;) 2,200
(#-) (#-) eatw dh iwth 1,60,120 vatw dh iwth 1,18,640
LVkWd 83,000 lafnXk .k osQ fy, izko/ku 12,000 latw dh iwth 74,280
i+QuhZpj 12,000 ysunkj 60,000 1,95,120 1,95,120
nsunkj 2,42,000 .k 15,000
Hkou 2,00,000 5,37,000 vatw dh iwth%
mnkgj.k 9
vatw dh iwth(ysunkj) 60,000 i+QuhZpj 10,000
latw dh iwth(.k) 15,000 nsunkj 185,000 1,95,000 lqfer, vfer vkSj fofur lk>snkj gSAa ykHk dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gSAa 31 ekpZ, 2014
cSad (olwyh O;;) 2,200 eatw dh iwth% dks mudk rqyu i=k bl izdkj gSa %
LVkWd 83,000
Hkou 1,80,000 2,63,000 31 ekpZ] 2014 dks lqfer] vfer vkSj fofur dk rqyu i=k
latw dh iwth% 33,600 nkf;Ro jkf'k ifjlaifk;k jkf'k
('ks"k nsunkj iqLrd ewY; (#-) (#-)
ls 20% de) iwth % e'khujh 80,000
gkfu dk gLrkarj.k% lqfer 40,000 fofu;ksx 1,50,000
vatw dh iwth 21,360 vfer 50,000 LVkWd 10,000
eatw dh iwth 7,120 fofur 60,000 1,50,000 nsunkj 35,000
latw dh iwth 7,120 35,600 ykHk o gkfu 10,000 gLrLFk jksdM+ 15,000
6,14,200 6,14,240 Jherh vfer ls .k 40,000
fofok ysunkj 90,000
lk>snkjksa osQ iwth [kkrs 2,90,000 2,90,000
uke tek
bl frfFk dks iQeZ dk fo?kVu gqvkA vfer viuh iRuh osQ .k osQ Hkqxrku osQ fy, lger gqvkA
frfFk fooj.k jks-i`- latw vatw . eatw frfFk fooj.k jks-i`- vatw eatw latw
,d ysunkj ftldh jkf'k 2,600 #i;s gS mlus jkf'k dk nkok ugha fd;kA vU; ifjlaifk;ksa ls fuEu olwyh
la- (#-) (#-) (#-) la- (#-) (#-) (#-)
dh xbZ%
olwyh 1,95,000 2,63,000 33,600 'ks"k vk@yk 2,75,000 1,10,000 1,00,000
1- e'khujh dk fo; 70,000 #i;s esa fd;kA
(ifjlaifk;k) olwyh(ysunkj) 60, 000
2- fofu;ksx ftldk iqLrd ewY; 1,00,000 #i;s gSa ysunkjksa osQ [kkrksa osQ iw.kZ Hkqxrku osQ fy, nh
olwyh(gkfu) 21,360 7,120 7,120
cSd
a 1,18,640 74,280 olwyh(.k) 15, 000
xbZA 'ks"k fofu;ksx dks fofur us 45,000 #i;s osQ ewY; ij ys fy;kA
cSd
a 1,60,120
3- LVkWd dks 11,000 #i;s esa fo; dj fn;k rFkk nsunkjksa ls 3,000 #i;s ugha izkIr gq,A
3,35,000 2,70,120 1,15,000 3,35,000 2,70,120 1,15,000 4- olwyh O;; 1,500 #i;s gSA
iQeZ dh iqLrdksa dks can djus osQ fy, cgh [kkrs rS;kj djsaA
2015-16 2015-16
gy cSad [kkrk
uke tek
vfer] lqfer vkSj fofur dh iqLrosaQ frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
olwyh [kkrk la- (#-) la- (#-)
uke tek 'ks"k vk@yk 15,000 olwyh (O;;) 1,500
fooj.k jkf'k fooj.k jkf'k olwyh 1,13,000 vfer dh iwth 70,750
(#-) (#-) (ifjlaifk;ksa ls olwyh) lqfer dh iwth 44,450
fofur dh iwth 11,300
e'khujh 80,000 fofo/ ysunkj 90,000
1,28,000 1,28,000
fofu;ksx 1,50,000 Jherh vfer ls .k 40,000
LVkWd 10,000 cSad %
nsunkj 35,000 2,75,000 e'khujh 70,000
fVIi.kh % fu;e osQ vuqlkj fofu;ksxksa dks ysunkjksa }kjk ysus ij dksbZ Hkh izfof"V ugha dh tk,xhA
vfer dh iwth(iRuh dk .k) 40,000 LVkWd 11,000
mnkgj.k 10
cSad (olwyh O;;) 1,500 nsunkj 32,000 1,13,000
fofur dh iwth (fofu;ksx) 45,000 ehuk vkSj Vhuk iQeZ esa lk>snkj gSa, mudk ykHk foHkktu vuqikr 3 % 2 gSA os iQeZ dk fo?kVu djus dk
gkfu dk gLrkarj.k fu.kZ; ysrs gSaA 31 ekpZ, 2014 dks rqyu i=k fuEu gS%
vfer dh iwth 14,250
lqfer dh iwth 8,550
31 ekpZ] 2014 dks ehuk vkSj Vhuk dk rqyu i=k
fofur dh iwth 5,700 28,500 nkf;Ro jkf'k ifjlaifk;k jkf'k
3,16,500 3,16,500 (#-) (#-)
iwth % e'khujh 70,000
lk>snkjksa osQ iwth [kkrs ehuk 90,000 fofu;ksx 50,000
uke tek Vhuk 80,000 1,70,000 LVkWd 22,000
frfFk fooj.k jks-i`- vfer lqfer fofur frfFk fooj.k jks-i`- vfer lqfer fofur fofok ysunkj 60,000 fofok nsunkj 1,03,000
la- (#-) (#-) (#-) la- (#-) (#-) (#-) ns; foi=k 20,000 gLrLFk jksdM+ 5,000
olwyh 45,000 'ks"k vk@yk 40,000 50,000 60,000 2,50,000 2,50,000
(ifjlaifk;k)
olwyh(gkfu) 14,250 8,550 5,700 olwyh 40,000 & & ifjlaifk;ksas vkSj nkf;Roks dk fuiVkjk bl izdkj gqvk %
cSd
a 70,750 44,450 11,300 (Jherh vfer (v) e'khujh dks ysunkjksa osQ [kkrksa osQ iw.kZ Hkqxrku osQ fy, fn;k x;k vkSj LVkWd dks ns; foi=k osQ
dk .k)
ykHk o gkfu 5,000 3,000 2,000
iw.kZ Hkqxrku osQ fy, fn;k x;kA
85,000 53,000 62,000 85,000 53,000 62,000
(c) fofu;ksx dks Vhuk us iqLrd ewY; ij ys fy;kA fofok nsunkjksa dks ehuk us iqLrd ewY;
50,000 #i;s ls 10% de ij ys fy;k vkSj 'ks"k nsunkjksa ls 51,000 #i;s olwyh gqbAZ
(l) olwyh O;; dh jkf'k 2,000 #i;s gSA
iQeZ dh iqLrdksa dks can djus osQ fy, vko';d cgh [kkrs rS;kj djsaA
2015-16 2015-16
gy bl v;k; esa iz;qDr 'kCn

ehuk vkSj Vhuk dh iqLrosaQ 1- lk>snkjh dk fo?kVu 2- lk>snkjh iQeZ dk fo?kVu
olwyh [kkrk 3- bPNk ls lk>snkjh 4- vfuok;Z fo?kVu
uke tek 5- lwpuk }kjk fo?kVu 6- olwyh O;;
fooj.k jkf'k fooj.k jkf'k 7- olwyh [kkrk
(#-) (#-)
ifjlaifk;ksa dk gLrkarj.k% fofok ysunkj 60,000 lkjka'k
e'khujh 70,000 ns; foi=k 20,000
fofu;ksx 50,000 Vhuk dh iwth(fofu;ksx) 50,000 1- lk>snkjh iQeZ dk fo?kVu % iQeZ osQ fo?kVu ls vk'k; lk>snkjksa osQ e; O;kikj lekiu vkSj vkfFkZd lacakksa
LVkWd 22,000 ehuk dh iwth 45,000 dk foPNsn gSA iQeZ osQ fo?kVu dh n'kk esa iQeZ viuk O;olk; can dj nsrh gS rFkk leLr ifjlaifk;ksas dh
fofok nsunkj 1,03,000 2,45,000 (iqLrd ewY; 50,000 #i;s olwyh dh tkrh gS vkSj ns;rkvksa dk iw.kZr% Hkqxrku dj fn;k tkrk gSA ysunkjksa dks loZiFz ke Hkqxrku ifjlaifk;ksa
cSad (olwyh O;;) 2,000 ls 10 % de) dh olwyh jkf'k ls fd;k tkrk gS_ rRi'pkr ;fn fdlh izdkj dk Hkqxrku ckdh jgrk gS rks og lk>snkjksa dh
cSad % fuosf'kr iwth, tks ykHk foHkktu vuqikr esa fuos'k dh xbZ gS, esa ls fd;k tkrk gSA lk>snkjksa osQ vafre Hkqxrku
nsunkj 51,000 osQ ckn, iQeZ dh iqLrosaQ can dj nh tkrh gSaA
gkfu dk gLrkarj.k%
ehuk dh iwth 12,600 2- lk>snkjh dk fo?kVu % lk>snkjh, lk>snkj osQ izos'k, lsokfuo`fk rFkk e`R;q vkfn osQ le; lekIr gks tkrh gSA
Vhuk dh iwth 8,400 21,000 blls iQeZ dk fo?kVu vfuok;Z ugha gSA
2,47,000 2,47,000 3- olwyh [kkrk % fo;, ifjlaifk;ksa dh olwyh vkSj ysunkjksa dks Hkqxrku ls lacfa kr ysunsuksa osQ fy, olwyh [kkrk
rS;kj fd;k tkrk gSA bl izf;k ls mRiUu ykHk vFkok gkfu dks lk>snkjksa osQ chp ykHk&gkfu foHkktu, vuqikr
lk>snkjksa osQ iwth [kkrs esa ckV fn;k tkrk gSA lk>snkjksa osQ [kkrksa dk lek;kstu dj fn;k tkrk gS vkSj jksdM+@cSad [kkrk can dj fn;k
uke tek tkrk gSA
fooj.k ehuk Vhuk fooj.k ehuk Vhuk
(#-) (#-) (#-) (#-)
vH;kl osQ fy, iz'u
olwyh (fofu;ksx) 50,000 'ks"k vk@yk 90,000 80,000
olwyh (nsunkj) 45,000 y/q mkj iz'u
olwyh (gkfu) 12,600 8,400
1- lk>snkjh dk fo?kVu vkSj lk>snkjh iQeZ osQ fo?kVu osQ e; varj dks Li"V dhft,A
cSd
a 32,400 21,600 2- ys[kk O;ogkj dhft, %
90,000 80,000 90,000 80,000
(i) xSj&vfHkysf[kr ifjlaifk;k
(ii) xSj&vfHkysf[kr nkf;Ro
cSad [kkrk 3- fo?kVu osQ le; vki lk>snkj osQ .k dk fdl izdkj O;ogkj djsaxs ;fn ;g_
uke tek (i) rqyu i=k osQ ifjlaifk i{k dh vksj n'kkZ;h xbZ gS
fooj.k jkf'k fooj.k jkf'k (ii) rqyu i=k osQ nf;Ro i{k dh vksj n'kkZ;h xbZ gSA
(#-) (#-)
4- iQeZ osQ .k vkSj lk>snkjksa osQ O;fDrxr .kksa osQ e; varj le>k,
'ks"k vk@yk 5,000 olwyh (O;;) 2,000
5- fo?kVu ij [kkrksa osQ Hkqxrku dk e fy[ksaA
olwyh (ifjlaifk;k) 51,000 ehuk dh iwth 32,400
Vhuk dh iwth 21,600 6- olwyh [kkrk iquewZY;kadu [kkrs ls fdl izdkj fHkUu gSA
56,000 56,000
2015-16 2015-16
fucakkRed iz'u 5. la;=a k vkSj e'khujh (iqLrd ewY; 60,000 #i;s) ,d ysunkj dks iqLrd ewY; ls 10% de osQ Lohr
1- lk>snkjh iQeZ osQ fo?kVu dh izf;k le>k,\ ewY;kadu ij fn;k x;kA
6. fofu;ksx ftldk ewY; 4,000 #i;s Fkk ls 50% olwyh gqbZA
2- olwyh [kkrk fdls dgrs gSa\
3- olwyh [kkrs dk izk:i cukb,A 6- fuEu ifjfLFkfr;ksa esa vki jf'e vkSj fcanq osQ olwyh O;;ksa dk fdl izdkj ys[kk O;ogkj djsaxs%
4- ysunkjksa dks deh dk Hkqxrku fdl izdkj ls djsaxs\ 1- olwyh O;; dh jkf'k 1,00,000 #i;sA
2- olwyh O;; dh jkf'k 30,000 #i;s dk Hkqxrku lk>snkj jf'e us fd;kA
vkafdd iz'u 3- fo?kVu izf;k dks iw.kZ djus osQ fy, jf'e us olwyh O;; dk ogu fd;k ftlosQ fy, ikfjrksf"kd
70,000 #i;s fn;k x;kA jf'e }kjk okLrfod O;; 1,20,000 #i;s fd;k x;kA
1- olwyh O;; ls lacafkr fuEu O;ogkjksa dk jkst+ukepk cukb,%
(v) olwyh O;; dh jkf'k 2,500 #i;sA 7- 1,00,000 #i;s dh ifjlaifk;ksas dk gLrkarj.k (jksdM+ vkSj cSad osQ vfrfjDr) olwyh [kkrs esa fd;k x;kA
(c) olwyh O;; dh jkf'k 3,000 #i;s dk Hkqxrku v'kksd }kjk tks fd ,d lk>snkj gSA ifjlaifk;ksa dks 50% lk>snkj vrqy }kjk 20% NwV ij ys fy;kA 'ks"k ifjlaifk;ksa esa ls 40% dks, ykxr
(l) olwyh O;; 2,300 #i;s r#.k }kjk O;fDrxr rkSj ij fd, x,A ij 30% ykHk ij fo; fd;k x;kA 'ks"k dk 5% csdkj gks x;k, dqN olwyh ugha gqbZ vkSj ckdh ifjlaifk;k
(n) lk>snkj vfer dks ifjlaifk;ksa dh olwyh osQ fy, 4,000 #i;s esa fu;qDr fd;k x;kA okLrfod ,d ysunkj dks mlosQ nkos dk iw.kZ Hkqxrku osQ fy, nh xbZA
olwyh O;; dh jkf'k 3,000 #i;s gSA ifjlaifk;ksa ls olwyh dh jkst+ukepk izfof"V dk vfHkys[ku djsaA
2- fuEu fLFkfr esa vko';d jkst+ukepk izfof"V nsa_
8- ikjl vkSj fiz;k dh iqLrdksa esa fuEu xSj&vfHkysf[kr ifjlaifk;ksa vkSj nkf;Roksa dh vko';d jkst+ukepk izfof"V
(v) 85,000 #i;s osQ ysunkjksa us 40,000 #i;s jksdM+ vkSj 43,000 #i;s osQ fofu;ksx dk vius nkos dk
dk vfHkys[ku djsa%
iw.kZ Hkqxrku Lohdkj fd;kA 1- ,d iqjkus i+QuhZpj dks iQeZ esa iw.kZ :i ls vifyf[kr fd;k x;kA ;g i+QuhZpj 3,000 #i;s esa cspk x;kA
(c) ysunkj 16,000 #i;s osQ gSaA os 18,000 #i;s ewY; dh e'khujh dks vius nkos dk Hkqxrku Lohdkj
2- vk'kh"k tks fd ,d iqjkuk xzkgd gS ftldk [kkrk 1,000 #i;s ls fiNys o"kZ osQ Mwcr .k osQ rkSj
djrs gSaA ij vifyf[kr fd;k x;k, us 6% dk Hkqxrku fd;kA
(l) ysunkj 90,000 #i;s osQ gSAa os 1,20,000 #i;s osQ Hkou rFkk 30,000 #i;s osQ jksdM+ dks iQeZ dk
3- ikjl iQeZ dh [;kfr dks ysrk gS (ftldk ys[kk iqLrdksa esa ugha gS) ftls 3,000 #i;s ij ewY;kafdr
Hkqxrku Lohdkj djrs gSaA
fd;k x;kA
3- ,d iqjkus daI;wVj dks fiNys o"kZ osQ ys[kk iqLrdksa esa vifyf[kr fd;k x;kA ,d lk>snkj fufru }kjk mlh 4- ,d iqjkuh Vad.k e'khu (VkbijkbVj) tks fd iw.kZ :i ls ys[kk iqLrdksa esa vifyf[kr fd;k x;kA bldk
dks 3,000 #i;s esa fy;k x;kA ;g ekurs gq, fd iQeZ dk fo?kVu gks pqdk gS, mijksDr osQ lacak esa jkst+ukepk
vuqekfur olwyh ewY; 400 #i;s FkkA bldks fiz;k osQ }kjk vuqekfur ewY; ls 25% NwV ij fy;k x;kA
izfof"V;k dhft,A 5- 100 'ks;j, 10 #i;s izR;sd dks LVkj fyfeVsM us 2,000 #i;s dh dher ij vf/x`fgr fd;k Fkk,
4- iQeZ osQ fo?kVu ij fuEu O;ogkjksa dh D;k jkst+ukepk izfof"V;k vfHkysf[kr dh tk,xh%
ftldks ys[kk iqLrdksa esas iw.kZ :i ls vifyf[kr fd;k x;kA bu va'kksa dk ewY;kadu 6 #i;s izR;sd
(v) xSj&vfHkysf[kr nkf;Ro dk Hkqxrku 3,200 #i;sA
fd;k rFkk lk>snkjksa osQ e; muosQ ykHk foHkktu vuqikr esa ckVk x;kA
(c) lk>snkj jksfgr }kjk 7,500 #i;s osQ LVkWd dks ysukA
(l) olwyh ij ykHk dh jkf'k 18,000 dks lk>snkj vk'kh"k vkSj r#.k dks 5% 7 osQ vuqikr esa foHkkftr 9- lHkh lk>snkjksa us iQeZ osQ fo?kVu dh bPNk O;Dr dhA ;kflu ,d lk>snkj 2,00,000 #i;s osQ .k dks lk>snkjksa
fd;k x;kA osQ iwth Hkqxrku ls igys Hkqxrku pkgrk gSA ysfdu vej, ,d vU; lk>snkj iwth dk Hkqxrku , ;kflu osQ .k
(n) xSj&vfHkysf[kr ifjlaifk ls 5,500 #i;s dh olwyhA osQ Hkqxrku ls igys pkgrk gSA dkj.k crkrs gq, muosQ chp mik; dk lq>ko nsaA
5- fuEu O;ogkjksa dh jkst+ukepk izfof"V;k nhft,% 10- leLr nkf;Roksa dks olwyh [kkrs esa gLrkarfjr djus rFkk fofHkUu ifjlaifk;ksa (jksdM+ osQ vfrfjDr) rhljs i{k
1. fofHkUu ifjlaifk;ksa vkSj nkf;Roksa dh olwyh dk vfHkys[kuA dks fdlh iQeZ osQ fo?kVu ij fuEu ysunsuksa osQ lacak esa D;k jkst+ukepk izfof"V;k dh tk,xhA
2. iQeZ osQ ikl 1,60,000 #i;s dk LVkWd gSA lk>snkj vt+ht+ }kjk 50% LVkWd dks 20% NwV ij ys 1- vkjrh us 80,000 #i;s osQ ewY; dk LVkWd 68,000 #i;s esa fy;kA
fy;k x;kA 2- 40,000 #i;s dh xSj&vfHkysf[kr eksVj lkbfdy tks fd djhe }kjk yh xbZA
3. 'ks"k LVkWd dk fo; ykxr ewY; ij 30% ykHk ij gqvkA 3- iQeZ us deZpkfj;ksa dks 40,000 #i;s dh {kfriwfrZ dk Hkqxrku fd;kA
4. Hkwfe vkSj Hkou (iqLrd ewY; 1,60,000 #i;s) dk fo; 3,00,000 #i;s esa ,d nyky osQ }kjk 4- fofHkUu nkf;Ro dks tks fd 36,000 #i;s osQ Fks, dks 15% NwV ij Hkqxrku fd;k x;kA
fd;k x;k ftlus lkSns ij 2% deh'ku fy;kA
2015-16 2015-16
5- olwyh ij gkfu 42,000 #i;s dks vkjrh vkSj djhe osQ e; 3 % 4 osQ vuqikr esa foHkktu fd;k f'kYik us 41,660 #i;s ewY; dk LVkWd 35,000 #i;s esa ys fy;k vkSj cSad .k dk Hkqxrku djus dks
tk,sxkA lger gqbAZ 'ks"k LVkWd dk fo; 14,000 #i;s esa fd;k x;k vkSj 10,000 #i;s osQ nsunkjksa ls 8,000 #i;s
11- jkst+ vkSj fyyh dk ykHk foHkktu vuqikr 2 % 3 gSA 31 ekpZ, 2014 dks mudk rqyu i=k fuEu gS% olwyh gqbZ A Hkwfe dk fo; 1,10,000 #i;s esa fd;kA 'ks"k nsunkjksa ls iqLrd ewY; dh 50% olwyh gqbAZ olwyh
dh ykxr jkf'k 1,200 #i;s gSA 6,000 #i;s ewY; dh ,d Vad.k e'khu iqLrdksa esa xSj&vfHkysf[kr gS] dks
nkf;Ro jkf'k ifjlaifk;k jkf'k ,d ysunkj us blh ewY; ij ys fy;kA olwyh [kkrk rS;kj djsaA
(#-) (#-) (mkj% olwyh ls YkkHk 20,940 #i;s, jksdM+ [kkrs dk ;ksx 1,64,650 #i;s)
ysunkj 40,000 jksdM+ 16,000 13- lqjthr vkSj jkgh dk ykHk o gkfu foHkktu vuqikr 3% 2 gSA 31 ekpZ , 2014 dks mudk rqyu i=k bl izdkj gS%
fyyh ls .k 32,000 nsunkj 80,000
YkkHk o gkfu 50,000 ?kVk;k% lafnX/ .k 3,600 76,400 31 ekpZ] 2014 dks lqjthr vkSj jkgh dk rqyu i=k
iwt
h% osQ fy, izkokku nkf;Ro jkf'k ifjlaifk;k jkf'k
fyyh 1,60,000 LVkWd 1,09,600
(#-) (#-)
jkst+ 2,40,000 izkI; foi=k 40,000
Hkou 2,80,000 ysunkj 38,000 cSd
a 11,500
5,22,000 5,22,000 Jherh lqjthr ls .k 10,000 LVkWd 6,000
lap; 15,000 nsunkj 19,000
jkst+ vkSj fyyh bl frfFk dks iQeZ osQ fo?kVu dk fu.kZ; djrs gSaA ifjlaifk;ksa (izkI; foi=k dks NksM+dj) jkgh dk .k 5,000 i+QuhZpj 4,000
ls olwyh 4,84,000 #i;s ysus osQ fy, lger gSA olwyh dh ykxr 2,400 #i;sA iQeZ esa eksVj lkbZdy gS iwt
h% la;=a k 28,000
ftldks iQeZ osQ #i;ksa ls fy;k x;k ysfdu iQeZ dh iqLrdksa esa ugha n'kkZ;k x;kA bldk fo; 10,000 #i;s lqjthr 10,000 fofu;ksx 10,000
esa fd;k x;kA cdk;k fctyh fcy osQ lacak esa laHkkfor nkf;Ro 5,000 #i;s gSaA izkI; foi=k jkst+ us 33,000 jkgh 8,000 ykHk o gkfu 7,500
#i;s esa ys fy;kA 86,000 86,000
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs, .k [kkrk vkSj jksdM+ [kkrk rS;kj djsaA
(mkj % olwyh ls YkkHk 15,000 #i;s, jksdM+ [kkrs dk ;ksx 5,10,000 #i;s) 31 ekpZ, 2014 dks iQeZ dk fo?kVu fuEu 'krks ij gqvk %
1- lqjthr us fofu;ksxksa dks 8,000 #i;s esa fy;k vkSj og Jherh lqjthr osQ .k dk Hkqxrku djsxkA
12- f'kYik, ehuk vkSj uank us 31 ekpZ] 2014 dks iQeZ osQ fo?kVu dk fu.kZ; fy;kA budk ykHk foHkktu vuqikr
2- vU; ifjlaifk;ksa ls olwyh fuEu gSa %
3 % 2% 1 gS vkSj mudk rqyu i=k bl izdkj gS%
LVkWd 5,000 #-
31 ekpZ] 2014 dks f'kYik] ehuk vkSj uank dk rqyu i=k
nsunkj 18,500 #-
nkf;Ro jkf'k ifjlaifk;k jkf'k i+QuhZpj 4,500 #-
(#-) (#-) la;=a k 25,000 #-
iwt
h% Hkwfe 81,000 3- olwyh O;; dh jkf'k 1,600 #i;s gSA
f'kYik 80,000 LVkWd 56,760 4- ysunkjksa us iw.kZ Hkqxrku osQ 37,000 #i;s Lohdkj fd,A
ehuk 40,000 nsunkj 18,600 5- vki olwyh [kkrk, lk>snkjksa osQ iwth [kkrs vkSj cSad [kkrk rS;kj djsaA
cSad .k 20,000 uank dh iwth 23,000 (mkj% olwyh ij gkfu 6,600 #i;s, jksdM+ [kkrs dk ;ksx 64,500 #i;s)
ysunkj 37,000 jksdM+ 10,840
14- jhVk, xhrk vkSj vk'kh"k iQeZ esa lk>snkj gSa] mudk ykHk @ gkfu foHkktu vuqikr 3 % 2% 1 gSA 31 ekpZ] 2014
lafnXk .k osQ fy, izkokku 1,200
lkekU; lap; 12,000
dks mudk rqyu i=k bl izdkj gS%
1,90,200 1,90,200
2015-16 2015-16
31 ekpZ] 2014 dks jhrk] xhrk vkSj vk'kh"k dk rqyu i=k iwt
h% LVkWd 42,000
vuqi 60,000 ikr Hkwfe 60,000
lqfer 60,000 1,20,000 i+QuhZpj 25,000
(#-) (#-)
1,97,000 1,97,000
iwt
h% jksdM+ 22,500
jhVk 80,000 nsunkj 52,300
ifjlaifk;ksa ls olwyh fuEu gS%
xhrk 50,000 LVkWd 36,000
ikr Hkwfe 72,000 #-
vk'kh"k 30,000 1,60,000 fofu;ksx 69,000
i+QuhZpj 22,500 #-
ysunkj 65,000 la;=a k 91,200

LVkWd 40,500 #-
ns; foi=k 26,000

la;=a k 48,000 #-
lkekU; lap; 20,000

fofok nsunkj 10,500 #-
2,71,000 2,71,000 ysunkjksa dks 25,500 #i;s dk Hkqxrku iw.kZ fuiVkjs osQ fy, fd;k x;kA olwyh O;;ksa dh jkf'k 2,500 #i;s
gSA iQeZ dh iqLrdksas dks can djus osQ fy, olwyh [kkrk, cSad [kkrk rFkk lk>snkjksa osQ iwth [kkrs rS;kj djsaA
ij nh xbZ frfFk dks iQeZ dk fo?kVu gks x;kA (mkj % olwyh ij ykHk 46,500 #i;s)
1- jhVk dks ifjlaifk;ksa dh olwyh osQ fy, fu;qDr fd;k x;kA jhVk dks ifjlaifk;ksa dh olwyh osQ fy, 16- vk'kw vkSj gjh'k lk>snkj gSaA os viuk ykHk vkSj gkfu 3 % 2 esa foHkkftr djrs gSaA 31 fnlacj] 2014 dks iQeZ
5% deh'ku (jksdM+ osQ vfrfjDr) feysxk vkSj og lkjs olwyh O;; djsxhA osQ fo?kVu dk fu.kZ; fy;k x;kA bl frfFk dks iQeZ dk rqyu i=k bl izdkj gS %
2- ifjlaifk;ksa ls olwyh fuEu gS %
nsunkj 30,000 #- 31 fnlacj] 2014 dks vk'kq vkSj gjh'k dk rqyu i=k
LVkWd 26,000 #- nkf;Ro jkf'k ifjlaifk;k jkf'k
la;=a k 42,750 #- (#-) (#-)
3- fofu;ksx ls iqLrd ewY; osQ 85% dh olwyh gqbZA
iwt
h% Hkou 80,000
4- olwyh O;; dh jkf'k 4,100 #i;s gSA
vk'kw 108,000 e'khujh 70,000
5- iQeZ us cdk;k osru 7,200 #i;s dk Hkqxrku fd;k ftldk izkokku igys ugha fd;k x;k FkkA
gjh'k 54,000 162,000 i+QuhZpj 14,000
6- ,d foi=k cSad ls NwV osQ lacak esa vkdfLed nkf;Ro gS ftldk Hkqxrku 9,800 #i;s fd;k x;kA
ysunkj 88,000 LVkWd 20,000
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs, jksdM+ [kkrk rS;kj djsaA
cSda vfkfod"kZ 50,000 fofu;ksx 60,000
(mkj % olwyh ij gkfu 1,29,455 #i;s, jksdM+ [kkrs dk ;ksx 1,65,705 #i;s)
nsunkj 48,000
15- vuwi vkSj lqfer iQeZ esa cjkcj osQ lk>snkj gSaA os 31 fnlacj, 2014 dks iQeZ osQ lekiu dk fu.kZ; ysrs gSa]
gLrLFk jksdM+ 8,000
tc rqyu i=k fuEu gS%
3,00,000 3,00,000
31 fnlacj] 2014 dks vuwi vkSj lqfer dk rqyu i=k
nkf;Ro jkf'k ifjlaifk;k jkf'k vk'kw us Hkou dks 95,000 #i;s esa vkSj gjh'k us e'khujh vkSj i+QuhZpj dks 80,000 #i;s osQ ewY; ij fy;kA
(#-) (#-) vk'kw ysunkjksa dk Hkqxrku djus osQ fy, lger gqvk vkSj gjh'k us cSad vfkfod"kZ dk Hkqxrku fd;kA LVkWd
vkSj fofu;ksx dks nksuksa lk>snkjksa us ykHk foHkktu vuqikr esa ys fy;kA nsunkjksa ls 46,000 #i;s olwyh gqbZA
fofok ysunkj 27,000 gLrLFk jksdM+ 11,000 olwyh O;;ksa dh jkf'k 3,000 #i;s gSaA vko';d cgh [kkrk rS;kj djsaA
lap; dks"k 10,000 fofok nsunkj 12,000
(mkj% olwyh ij gkfu 14,000 #i;s, jksdM+@cSad 59,600 #i;s)
.k 40,000 la;=a k 47,000
2015-16 2015-16
17- lat;, r#.k vkSj fofur ykHk 3% 2%1 osQ vuqikr esa foHkkftr djrs gSaA 31 fnlacj, 2014 dks mudk 31 fnlacj, 2014 dks iQeZ dk fo?kVu gks x;k vkSj ifjlaifk;ksa ls olwyh o nkf;Roksa dk Hkqxrku fuEu gS%
rqyu i=k fuEu gS% (v) ifjlaifk;ksa ls olwyh%
31 fnlacj] 2014 dks rqyu i=k fofok nsunkj 52,000
LVkWd 42,000
nkf;Ro jkf'k ifjlaifk;k jkf'k izkI; foi=k 16,000
(#-) (#-) e'khujh 49,000
iwt
h% la;=a k 90,000
(c) xqIrk }kjk fofu;ksx 36,000 #i;s osQ Lohr ewY; ij fy, x, vkSj og Jherh xqIrk osQ .k dk
lat; 1,00,000 nsunkj 60,000
Hkqxrku djus osQ fy, lger gSA
r#.k 1,00,000 i+QuhZpj 32,000
(l) fofok ysunkjksa dks 3% NwV ij Hkqxrku fd;k x;kA
fofur 70,000 2,70,000 LVkWd 60,000
(n) olwyh O;; 120 #i;s fd, x,A
ysunkj 80,000 fofu;ksx 70,000
fo?kVu ij jkst+ukepk izfof"V djsa vkSj olwyh [kkrk, cSad [kkrk vkSj lk>snkjksa osQ iwth [kkrs rS;kj djsaA
ns; foi=k 30,000 izkI; foi=k 36,000
(mkj % olwyh ij gkfu 19,660 #i;s, jksdM+ [kkrs dk ;skx 1,88,500 #i;s)
gLrLFk jksdM+ 32,000
3,80,000 3,80,000 19- v'kksd , ckcw vkSj psru lk>snkj gSaA ykHk@gkfu dk foHkktu vuqikr e'k% 1 @2, 1@3, 1 @6 gSA 31 fnlacj,
2014 dks iQeZ dk fo?kVu gks x;k tcfd rqyu i=k fuEu gS%
bl frfFk dks iQeZ dk fo?kVu gks x;kA lat; dks ifjlaifk;ksa ls olwyh osQ fy, fu;qDr fd;k x;kA lat; dks
ifjlaifk;kssa ls olwyh ij (jksdM+ osQ vfrfjDr) 6% deh'ku fn;k tk,xk vkSj og olwyh ij O;; dk Hkqxrku 31 fnlacj] 2014 dks v'kksd] ckcw vkSj psru dk rqyu i=k
djsxkA lat; }kjk ifjlaifk;ksa ls fuEu olwyh dh xbZ% nkf;Ro jkf'k ifjlaifk;k jkf'k
la;a=k 72,000 #i;s , nsunkj 54,000 #i;s i+QuhZpj 18,000 #i;s] LVkWd iqLrd ewY; dk 90%, fofu;ksx (#-) (#-)
76,000 #i;s vkSj izkI; foi=k 31,000 #i;s olwyh O;; dh jkf'k 4,500 #i;s gSA
olwyh [kkrk, iwth [kkrs, jksdM+ [kkrk rS;kj djsaA fofok ysunkj 20,000 cSd
a 7,500
(mkj % olwyh ij gkfu 61,300 #i;s, jksdM+ [kkrs dk ;ksx 3,37,000 #i;s) ns; foIk=k 25,500 fofok nsunkj 58,000
18- 31 fnlacj, 2006 dks xqIrk vkSj 'kekZ dk rqyu i=k fuEu gS % ckcw ls .k 30,000 LVkWd 39,500
iwt
h% e'khujh 48,000
31 fnlacj] 2014 dks xqIrk vkSj 'kekZ dk rqyu i=k
v'kksd 70,000 fofu;ksx 42,000
nkf;Ro jkf'k ifjlaifk;k jkf'k ckcw 55,000 Lora=k ifjlaifk 50,500
(#-) (#-) psru 27,000 152,000
fofok ysunkj 38,000 cSad esa jksdM+ 12,500 pkyw [kkrs%
Jherh xqIrk ls .k 20,000 fofo/ nsunkj 55,000 v'kksd 10,000
Jherh 'kekZ ls .k 30,000 LVkWd 44,000 ckcw 5,000
lap; dks"k 6,000 izkI; foi=k 19,000 psru 3,000 18,000
Mwcr .k osQ fy, izkokku 4,000 e'khujh 52,000 2,45,500 2,45,500
iwt
h% fofu;ksx 38,500
xqIrk 90,000 fi+QDlplZ 27,000
'kekZ 60,000 1,50,000
2,48,000 2,48,000
2015-16 2015-16
ckcw us e'khujh dks 45,000 #i;s esa ys fy;kA v'kksd us fofu;ksx 40,000 esa fy;k rFkk iw.kZLokfeRo ifjlaifk
dks psru us 55,000 #i;s esa fy;kA 'ks"k ifjlaifk;ksa ls olwyh bl izdkj gS % fofok nsunkj 56,500 #i;s
vkSj LVkWd 36,500 #i;sA fofo/ ysunkjksa dk Hkqxrku 7% NwV ij fd;kA xSj&vfHkysf[kr daI;wVj ls 9,000
#i;s olwy gq,A olwyh O;; dh jkf'k 3,000 #i;s gSA
olwyh [kkrk, lk>snkjksa osQ iwth [kkrs o cSad [kkrk rS;kj djsaA
(mkj % olwyh ij YkkHk 1,200 #i;s, jksdM+ [kkrs dk ;ksx 1,34,100 #i;s)
20- ruq vkSj euq dk rqyu i=k fuEu gS tks fd viuk ykHk o gkfu 5% 3 osQ vuqikr esa foHkkftr djrs gSa%
31 fnlacj] 2006 dks ruq vkSj euq dk rqyu i=k

(#-) (#-)
fofok ysunkj 62,000 cSad esa jksdM+ 16,000
ns; foi=k 32,000 fofok ysunkj 55,000
cSad .k 50,000 LVkWd 75,000
lap; dks"k 16,000 eksVj dkj 90,000
iwt
h% e'khujh 45,000
ruq 1,10,000 fofu;ksx 70,000
euq 90,000 2,00,000 fi+QDlplZ 9,000
3,60,000 3,60,000
bl frfFk dks iQeZ dk fo?kVu gks x;k vkSj fuEu le>kSrk gqvk %
ruq us fofok nsunkj fy, vkSj cSd
a .k dk Hkqxrku djus osQ fy, lger gqbAZ fofok ysunkjksa us LVkWd Lohdkj
fd;k vkSj iQeZ dks 10,000 #i;s dk Hkqxrku fd;kA euq us e'khujh dks 40,000 #i;s esa fy;k vkSj ns;
foIk=k dk 5% NwV ij Hkqxrku osQ fy, lger gqvkA eksVj dkj dks ruq us 60,000 #i;s esa fy;kA fofu;ksx
ls 76,000 #i;s o fi+QDlplZ ls 4,000 #i;s olwy gq,A olwyh O;; dh jkf'k 2,200 #i;s gSaA
olwyh [kkrk, cSad [kkrk o lk>snkjksa osQ iwth [kkrs rS;kj djsaA
(mkj % olwyh ls gkfu 37,600 #i;s, jksdM+ [kkrs dk ;ksx 1,06,000 #i;s)
Lo;a tkfp, dh tkp lwph

Lo;a tkfp, 1
1 - lR; 2 - lR; 3- lR; 4- vlR; 5- lR; 6- lR; 7 - lR; 8- vlR;
Lo;a tkfp, 2
1 - (l) 2 - (n) 3- (c) 4- (n) 5 - (l) 6 - (v) 7 - (c) 8- (l)
Lo;a tkfp, 3
1 - uke] olwyh 2 - ck] tek, olwyh 3- iwth [kkrs , ykHk foHkktu vuqikr 4 - tek 5 - uke 6- ysunkj
7 - Hkqxrku] olwyh 8- olwyh, iwth 9 - xSj&vfHkysf[kr 10- iwth
2015-16

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ys[kk'kkL=k

v;k; 2 lk>snkjh ys[kkadu vk/kjHkwr vo/kj.kk, 70

3-7 ifjlaifk;ksa oQk iqueZwY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k 155

v;k; 4 lk>snkjh iQeZ dk iquxZBu lk>snkj dh lsokfuo`fk @ e`R;q 186

09uoacj pank 35,000 13flracj nwjHkk"k O;; 830

izos'k 'kqYd NikbZ ,oa ys[ku lkexzh

frfFk jkf'k (#-) oqQy 2,600

20 vxLr, 2014 60,000

etnwjh ,oa osru o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk

u gks rks, dks izdV djrk gSA nwjHkk"k izHkkj 2,600

31 ekpZ] 2015 o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk gy

,oa Hkqxrku [kkrk rS;kj dhft,A 25,000 25,000

izkfIr;k jkf'k Hkqxrku jkf'k 1- 4 vk; vkSj O;; [kkrk

uke tek ljdkjh ckW.Ml dk ; 10,000

gy fuEu vfrfjDr lwpuk, miyCk gSa%

?kkl osQ cht Lo;a tkfp, 1

tk,xk% ?kVk;k% 31 ekpZ , 2014 dks vfxze izkIr pank (30,000)

o"kZ 2013& 2014 osQ fy, pans ls vk; 2,30,000

izkfIr;k jkf'k Hkqxrku jkf'k gy

o"kZ 31 ekpZ] 2013 dks euksjatu Dyc dk rqyu&i=k mnkgj.k 12

nkf;Ro jkf'k ifjlaifk;k jkf'k fuos'k 2,50,000

vfrfjDr lwpuk,% nwjHkk"k O;; 4,000

?kVk;k% 2015& 16 osQ fy, fofu;ksx 8,00,000

Hkqxrku (6,000) Hkou 4,00,000

l lR;kiu% 500 50 = 25,000 #- [ksy O;; 15,000 iqLrdky; dh iqLrdksa 62,500

gy 31 ekpZ, 2014 dks rqyu i=k

fdjk;k vkSj njsa 87,250

31 ekpZ , 2014 dks lekIr o"kZ osQ fy, mnkgj.k 16

gy 31 ekpZ , 2013 dks rqyu i=k

f'ko&,&ukjk;.k ,twosQ'ku VLV dk bl v;k; esa iz;qDr 'kCn

vH;kl osQ fy, iz'u pank 1,65,000

1- vykHkdkjh laLFkkvksa dk vk'k; Li"V dhft,A fdjk;k Hkqxrku 20,000

cSad esa jksdM+ 32,000 [ksy fuf/ fofu;ksx 35,000

2,02,100 2,02,100 [ksy fuf/ osQ fy, vuqnku 15,000

i+Qhl ,df=kr] fiNys o"kZ osQ [kkrksa ls 80,000 #- lfgr 5,20,000

(mkj% vk; dk O;; ij vkf/D; 3,07,000 #-)

gy vfLFkj iwth fof/

iwth ij C;kt [kkrs ls lk>snkj osQ .k ij C;kt xxx

vfer dk osru 12,000 fuoy ykHk 35,660

ckcqy dk iwth [kkrk 2-5-2 iwth ij C;kt dk ifjdyu

(c) tc /u dks gj ekg osQ var esas vkgfjr fd;k tkrk gS

(l) tc /u dks izfrekg osQ e; esa vkgfjr fd;k tkrk gSA

oqQy C;kt 1,755

eksfgr dh iwth fuoy ykHk 1,60,000 jksgu dk u;k Hkkx =

gy ykHk ,oa gkfu fofu;ksx [kkrk

dk;Zdkjh fVIi.kh % dk;Zdkjh fVIi.kh%

Lo;a djsa (c) lk>snkjksa ds iwth [kkrksa esa lh/s lek;ksftr

fdjk;k&HkkM+k 800 & YkkHk ldy (vk@yk) 38,000

etnwjh 2,500 vkx ls u"V eky dh ykxr 8,000 18,350 18,350

lk>snkjksa dk pkyw [kkrk lkjka'k

vH;kl osQ fy, iz'u fLFkj vkSj vfLFkj iwth [kkrs

/heku dk nkok gS% (vi) euh"k ,oa fxjh'k dh fLFkj iwt

03 ebZ] 2006 600

31 ekpZ] 2014 osQ vuqlkj rqyu&i=k (#-)

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