g~mK civgk©K cixÿv, 2021

Kv÷gm welqK mv‡Rkb

µ. bs cÖkœ c„ôv bs (RACE- 10 eB‡qi)
1| msÁv/UxKv wjLyb (msÁv n‡Z mswÿß cÖkœI Avm‡Z cv‡i)t

kÝ
(K) G‡R›U; (L) AvcxjvZ UªvBey¨bvj; (M) evsjv‡`k Kv÷gm&
Rjmxgv; (N) wej Ae Gw›Uª; (O) wej Ae G·‡cvU©; (P) DcK‚jxq
cY¨; (Q) K‡›UBbvi; (R) hvbevnb; (F) Kv÷gm GjvKv; (T)
Kv÷gm-Bbj¨vÛ K‡›UBbvi wW‡cv; (U) cY¨ (Goods); (V) Avg`vwb
†gwb‡d÷ (Import Manifest); (W) ¯’j Kv÷gm-†÷kb; (X) gv÷vi
(Master); (Y) e¨w³ (Person); (Z) fvicÖvß e¨w³ (Person in
Charge); (_) †PvivPvjvb Kiv (Smuggling); (`) †¯úkvj e‡ÛW c„ôv bs 2-8 †`Lyb|
Iq¨vinvDm; (a) †RwU (Wharf); (b) d«v‡÷ª‡UW Kv‡M©v ev

j ‡K
wVKvbvwenxb cY¨; (c) Wª-e¨vK (cÖZ¨c©Y); (d) UªvbwRU (Transit);
(e) Uªvbwkc‡g›U (Transhipment); (f) mvgwqK Avg`vwb
(Temporary Importation); (g) †iBU Ae G·‡PÄ (Rate of
Exchange); (h) †evU †bvU (Boat Note); (i) G¨v‡m‡mej f¨vjy
(ïévqb‡hvM¨ g~j¨); (j) mvgwqK ïévqb; (k) wg_¨v/AmZ¨ †NvlYv
(Untrue Statement); (l) Gw›U Wvw¤ús wWDwU; (m) †mBdMvW© wWDwU;
(n) ewÛs †gqv`; (ÿ) †diZ (Refund)|
2| Kv÷gm AvB‡bi KZ avivq wK cwigvY Ki Av‡ivc‡hvM¨ cY¨
ve w
Avg`vwb Kiv n‡jI Ki Av‡ivc Ki‡Z wb‡la Kiv n‡q‡Q?
Gw›U Wvw¤ús (Anti Dumping) ïé/wWDwU Kx?
c„ôv bs 18 †`Lyb|
Gw›U Wvw¤ús (Anti Dumping) ïé wKfv‡e wK‡mi Dci Av`vq Kiv hv‡e?
evsjv‡`‡k Drcvw`Z A_ev cÖ¯‘Z c‡Y¨i ißvwbi ci cybt Avg`vwbi
mg‡q wK ïé Ki Av‡ivc‡hvM¨ n‡e? c„ôv bs 19 †`Lyb|
bc

†Kvb †Kvb k‡Z© ïé, Ki Av‡ivc‡hvM¨ n‡e bv?

The Customs Act, 1969 Gi Section 25 Gi Sub-section (1)
Abyhvqx ïévq‡bi D‡Ï‡k¨ c‡Y¨i g~j¨ m¤ú‡K© wjLyb|
GB Sub-section Gi D‡Ïk¨ c~iYK‡í ÒAvg`vwbi mgqÓ A_© Kx? c„ôv bs 20 †`Lyb|
ißvwbi mgq A_© Kx?
ÒAvg`vwb ¯’vbÓ A_© Kx?
Òißvwb ¯’vbÓ Kx?
ïé g~j¨vqb (Avg`vwbK…Z c‡Y¨i g~j¨ wba©viY) wewagvjv, 2000
wj U

c„ôv bs 21 †`Lyb|
†gvZv‡eK ïévq‡bi c×wZmg~n wK wK? we¯ÍvwiZ Av‡jvPbv Kiæb|
GATT ej‡Z Kx eySvq?
GATT Gi AvIZvq ïé g~j¨vq‡bi †h KqwU g~j¨ c×wZ Av‡Q Zv‡`i bvg wjLyb| c„ôv bs 31 †`Lyb|
3| Kv÷gm G¨v±, 1969 Gi †Kvb aviv †gvZv‡eK †Kvb †Kvb c‡Y¨i
Avg`vwbi Dci wb‡lavÁv Av‡ivc Kiv n‡q‡Q?
c„ôv bs 14 †`Lyb|
Kv÷gm G¨v±, 1969 Gi aviv 15 †gvZv‡eK Avg`vwb wbwl×
cY¨mg~‡ni bvg wjLyb|
µ. bs cÖkœ c„ôv bs (RACE- 10 eB‡qi)
4| eZ©gv‡b Avg`vwb I ißvbx ïé nv‡ii ¯Íi KqwU I wK wK? c„ôv bs 28 †`Lyb|
÷¨vUzUix (mswewae×) ïé nvi (Statutory Duty Rate), Kvh©Ki
c„ôv bs 117 †`Lyb|
ïénvi (Effective Duty Rate) ej‡Z wK eySvq?
GKRb Avg`vwKviK KLb AmZ¨ †NvlYvi `v‡q Acivax wn‡m‡e MY¨ nb?

kÝ
AmZ¨ †NvlYv aiv co‡j Abym„Z c×wZ wK? c„ôv bs 25 †`Lyb|
AmZ¨ †NvlYvi kvw¯Í/Av‡ivc‡hvM¨ `Û wK?
5| ÒcÖZ¨c©YÓ gÄyi Ki‡Z nq †Kvb `ßi n‡Z?
ÒcÖZ¨c©YÓ `vex K‡ib †K?
K‡Zv w`‡bi g‡a¨ cÖZ¨c©Y `vex Ki‡Z nq?
c„ôv bs 35 I 114 †`Lyb|
Wª-e¨vK †c‡Z n‡j `vex`vi‡K †h †NvlYv w`‡Z nq †m †NvlYv KqwU I
wK wK?
Wª-e¨vK ev cÖZ¨c©Y KZ cÖKvi I wK wK?

j ‡K
6| Avg`vwbK…Z GKwU Pvjv‡bi GdIwe g~j¨ 50,000 gvwK©b Wjvi| D³
Avg`vwb Pvjv‡bi c‡Y¨i Dci 25% Avg`vwb ïé, 10% m¤ú~iK
wb‡Riv Kiæb|
ïé, 15% g~j¨ ms‡hvRb Ki, 3% AwMÖg Avq Ki I 5% AvMvg Ki
cÖ‡hvR¨| D³ Pvjv‡bi Dci cÖ‡`q Avg`vwb ïé I g~j¨ ms‡hvRb Ki (bgybv wn‡m‡e c„ôv bs 388
wba©viY Kiæb| †`Lyb|)
(1gvwK©b Wjvi = 85.00 UvKv, j¨vwÛs PvR© 1% Ges BÝy¨‡iÝ 1%)|
7| wej Ae Gw›Uª Ges wej Ae G·‡cvU© ej‡Z Kx eySvq?
wej Ae Gw›Uªi mv‡_ `vwLj Ki‡Z nq Ggb `wjjvw` wK wK?
ve w
wej Ae Gw›Uª `vwLj n‡Z cY¨ Qvo ch©šÍ wej Ae Gw›Uªi PjvPj eY©bv Kiæb|
Avg`vwbK…Z cY¨ Qvo Ki‡bi Rb© Kv÷gm& AvB‡bi KZ aviv Abyhvqx
c„ôv bs 43-46 †`Lyb|
we/B `vwLj Ki‡Z nq?
Kv÷gm AvB‡bi KZ aviv Abyhvqx we/B `vwLj Ki‡Z nq?
we/B Gi mv‡_ wK wK `wjjvw` `vwLj Ki‡Z nq?
bc

Zvi g‡a¨ AZ¨vek¨Kxq KqwU?

wej Ad Gw›Uª‡Z D‡jøL Ki‡Z nq Ggb 12wU Z_¨ DcvË wjLyb|
8| cv_©K¨ wjLybt dvBb I †cbvwë; cÖZ¨c©Y I †diZ; ÷¨vUzUix ïé nvi
I Kvh©Ki ïénvi; mvgwqK ïévqb I P‚ovšÍ ïévqb; GdIwe f¨vjy I
wmGÛ Gd f¨vjy; cÖ_g g~j¨vqb I wØZxq g~j¨vqb; wej Ae Gw›Uª I
wej Ae G·‡cvU©; AvBwRGg I BwRGg; A¯’vqx Avg`vwb I c„ôv bs 113-120 †`Lyb|
cybtAvg`vwb; cvewjK e‡ÛW Iq¨vinvDm I †¯úkvj e‡ÛW
Iq¨vinvDm; gv÷vi Gjwm I wewe Gjwm; Avcxj I wiwfkb; †NvwlZ
wj U

g~j¨ I U¨vwid g~j¨; UªvbwRU I Uªvbwkc‡g›U; BDwW I BDwc|

9| mvgwqK ïévq‡bi 4wU KviY D‡jøL Kiæb|
KZ w`‡bi g‡a¨ mvgwqK ïévwqZ Pvjvb P‚ovšÍ Ki‡Z n‡e?
ïévq‡bi msÁv w`b|
ïévqb KZ cÖKvi I wK wK? c„ôv bs 50-53 †`Lyb|
ïévqb ej‡Z Kx eySvq?
mvgwqKfv‡e ïévq‡bi ci KLb P‚ovšÍ ïévqb Ki‡Z nq?
µ. bs cÖkœ c„ôv bs (RACE- 10 eB‡qi)
ïé wbiƒcY ms‡kvab Ki‡Z cvi‡eb †Kvb c`gh©v`vi Kg©KZ©v?
c„ôv bs 50-53 †`Lyb|
ïé wbiƒcY Kivi ci KLb Ges wK wK ms‡kvab Ki‡Z cvi‡eb?
ms‡kva‡bi mxgve×Zv Kx?
10| e‡ÛW Iq¨vinvDm Kv‡K e‡j?

kÝ
e‡ÛW Iq¨vinvDm KZ cÖKvi I wK wK?
ewÛs †gqv` wK?
wewfbœ e‡ÛW cÖwZôv‡bi wewfbœ ewÛs †gqv` D‡jøL Kiæb| c„ôv bs 56-60 †`Lyb|
ewÛs †gqv` e„w×i my‡hvM Av‡Q Kx?
e‡ÛW Iq¨vinvDm jvB‡mÝavix cÖwZôvb wbixÿvi Rb¨ Avek¨Kxq
`wjjvw` wK wK?
11| Kv÷gm Avcxj Gi KZ…©cÿ †K?
Kvi wbKU KZw`‡bi g‡a¨ Avcxj Ki‡Z n‡e?
c„ôv bs 56-60 †`Lyb|

j ‡K
Avcx‡ji Rb¨ †Kvb KZ…©c‡ÿi wbKU KZ UvKv Rgv cÖ`vb Ki‡Z nq?
12| Avcxj I wiwfkb Kx?
Avg`wb cviwgU I wK¬qv‡iÝ cviwgU eY©bv Kiæb, wW‡Ubkb I wmRvi,
wkwcs G‡R›U, wmGÛGd G‡R›U I †d«BU diIqvW©vm© G‡R›U ej‡Z msÁv I cv_©K¨ †`Lyb|
Kx eySvq?
13| e¨v‡MR ej‡Z Kx eySvq?
e¨v‡MR KZ cÖKvi I Kx Kx?
we`¨gvb e¨v‡MR iæjmmg~‡ni c~Y© bvg wjLyb Ges Bnviv †Kvb †kÖYxi
ve w
hvÎxi †ÿ‡Î cÖ‡hvR¨ D‡jøL Kiæb|
hvÎx (Ach©UK) e¨v‡MR (Avg`vwb) wewagvjv, 2016 †gvZv‡eK
GKRb hvÎx wK cwigvY cY¨ ïé Ki e¨wZ‡i‡K Avg`vwb Ki‡Z
cvi‡eb Zvi ZvwjKv wjLyb|
ïé Ki cwi‡kva mv‡c‡ÿ wK cwigvY Avg`vwb Ki‡Z cv‡i Zvi
ZvwjKv wjLyb| c„ôv bs 127-138 †`Lyb|
bc

msÁv wjLybt hvÎx; e¨v‡MR; AePq g~j¨; ch©UK; h_vh_ Kg©KZ©v|

MÖxY P¨v‡bj I †iW P¨v‡bj ej‡Z Kx eySvq?
hvÎx (Ach©UK) e¨v‡MR (Avg`vwb) wewagvjv, 2016 Gi AvIZvq
Amy¯’ I c½y hvÎxi Rb¨ myweavmg~n Ges g„Z e¨w³i †ÿ‡Î Ae¨vnwZ
eY©bv Kiæb|
hvÎx (Ach©UK) e¨v‡MR (Avg`vwb) wewagvjv, 2016 Gi AvIZvq
Ò¯’jc‡_Ó AvMZ hvÎxi Rb¨ myweav Kx Kx?
hvÎx (Ach©UK) e¨v‡MR (Avg`vwb) wewagvjv, 2016 Gi AvIZvq ïé
Ki Av‡ivc‡hvM¨ c‡Y¨i mswÿß ZvwjKv wjLyb|
wj U

14| Kv÷gm G¨v±-G †gvU KZwU wmwWDj Av‡Q Ges G¸‡jv Kx Kx?
c„ôv bs 94-95 †`Lyb|
evsjv‡`k U¨vwid wmwWD‡j †gvU KZwU †mKkb I KZwU P¨vÞvi Av‡Q?
†h †Kvb 3wU P¨vÞv‡ii bvg wjLyb|
c„ôv bs 94-95 †`Lyb|
GBPGm †Kv‡Wi †Kvb wWwRU Øviv wK eySvq?
15| Abbreviations: ADR, ASYCUDA, BCT, CIF, CRF, FoB, H.S
Code, SRO, UD, UP, WCO| c„ôv bs 121-123 †`Lyb|
 Kv÷gm welqK MvwYwZK mgm¨v I Zvi mgvavb
mvaviY m~Îmg~nt
 FoB (Free on Board): GB g~‡j¨ ïaygvÎ c‡Y¨i `vg AšÍfz©³ _v‡K| FoB g~‡j¨i mv‡_ Freight Charges
†hvM K‡i C&F g~j¨ cvIqv hvq| 20% †d«BU PvR© †hvM Ki‡Z n‡e| cÖK…Z nvi ev cwigvY D‡jøL _vK‡j

kÝ
†mUvB †hvM Ki‡Z n‡e|
 C&F (Cost and Freight) Value: Cost of the goods and Freight charges: GB g~‡j¨ c‡Y¨i `vg Ges
RvnvR fvov AšÍfz©³ _v‡K| BÝy¨‡iÝ 1% †hvM Ki‡Z n‡e| cÖK…Z nvi ev cwigvY D‡jøL _vK‡j †mUvB
†hvM Ki‡Z n‡e|
 CIF (Cost, Insurance and Freight) Value: GB g~‡j¨ c‡Y¨i `vg, exgv Ges RvnvR fvov AšÍfz©³ _v‡K|
j¨vwÛs PvR© 1% †hvM Ki‡Z n‡e| cÖK…Z nvi ev cwigvY D‡jøL _vK‡j †mUvB †hvM Ki‡Z n‡e|
 AV (Assessable Value): CIF Value mv‡_ j¨vwÛs PvR© †hvM K‡i ïévqb‡hvM¨ g~j¨ AV (Assessable
Value) cvIqv hv‡e| A_ev FoB g~‡j¨i mv‡_ RvnvR fvov, exgv Ges j¨vwÛs PvR© †hvM K‡i ïévqb‡hvM¨

j ‡K
g~j¨ (AV) cvIqv hv‡e|
Kv÷gm wWDwU (CD) = ïévqb‡hvM¨ g~j¨ (AV)  Kv÷gm wWDwU nvi
†i¸‡jUix wWDwU (RD) = ïévqb‡hvM¨ g~j¨ (AV)  †i¸‡jUix wWDwU nvi
m¤ú~iK ïé (SD) = {(ïévqb‡hvM¨ g~j¨ (AV) + Kv÷gm wWDwU (CD) + †i¸‡jUix
wWDwU (RD)}  m¤ú~iK ïé nvi
g~j¨ ms‡hvRb Ki (VAT) = (AV+CD+RD+SD)  g~mK nvi
AwMÖg AvqKi (AIT) = ïévqb‡hvM¨ g~j¨ (AV)  AwMÖg AvqKi (AIT)
ve w
AvMvg Ki (AT) = (AV+CD+RD+SD)  AvMvg Ki nvi (AT)
myZivs †gvU ïé Ki n‡e = (CD+RD+SD+VAT+AT+AIT)
16| GKwU Avg`vwb Pvjv‡bi GdIwe g~j¨ 50,000 gvwK©b Wjvi| cY¨ PvjvbwUi Avg`vwbi mgq †iU Ae
G·‡PÄ ev wewbgq nvi wQj 1Wjvi = 80 UvKv| cY¨ PvjvbwUi Dci 25% Avg`vwb ïé (Kv÷gm
wWDwU), 3% †i¸‡jUix wWDwU, 45% m¤ú~iK ïé, 15% f¨vU, 4% AvMvg Ki, 5% GAvBwU Av‡ivwcZ
bc

i‡q‡Q| KvwqK cixÿvKv‡j cb¨ PvjvbwUi 10% †ewk cvIqv hvq| cY¨ PvjvbwUi ïé Kivw`i cwigvY wbY©q Kiæb|
DËit
Title Base Value Rate Amount
FoB Value 10% more in examination $ 50,000.00 10% 55,000.00
Freight Charge 20% of Fob Value 55,000.00 20% 11,000.00
Insurance Premium 1% of C&F Value 66,000.00 1% 660.00
Landing Charge 66,660.00 1% 666.60
A.V (Dollar) (55,000.00+11,000.00+660.00+666.60) 67,326.60
wj U

A. V (Tk) 1 Dollar = 80 Tk 5,386,128.00

CD AV  CD nvi 5,386,128.00 25% 1,346,532.00
RD AV  †i¸‡jUix nvi 5,386,128.00 3% 161,583.84
SD {(AV+CD+RD)}  m¤ú~iK ïé nvi 6,894,243.84 45% 3,102,409.73
VAT (AV+CD+RD+SD)  g~mK nvi 9,996,653.57 15% 1,499,498.04
AT (AV)  AwMÖg AvqKi (AIT) 9,996,653.57 4% 399,866.14
AIT (AV+CD+RD+SD)  AvMvg Ki nvi (AT) 5,386,128.00 5% 269,306.40
Total Tax 6,779,196.15
17| GKwU Avg`vwb Pvjv‡bi †NvwlZ g~j¨ (wmGÛGd f¨vjy) 30,000 gvwK©b Wjvi (1 gvwK©b Wjvi = 80
UvKv)| cY¨ PvjvbwUi BÝy¨‡iÝ wcÖwgqvg 3%| cY¨ PvjvbwUi Dci 25% Avg`vwb ïé (Kv÷gm wWDwU),
3% †i¸‡jUix wWDwU, 45% m¤ú~iK ïé, 15% f¨vU, 4% AvMvg Ki, 5% GAvBwU Av‡ivwcZ i‡q‡Q|
cY¨ PvjvbwUi ïé Kivw`i cwigvY wbY©q Kiæb|
DËit

kÝ
Declared Value 30,000.00 80 2,400,000.00
Insurance 2,400,000.00 3% 72,000.00
Landing Charge 2,472,000.00 1% 24,720.00
AV 2,496,720.00
CD 2,496,720.00 25% 624,180.00
RD 2,496,720.00 3% 74,901.60
SD 3,195,801.60 45% 1,438,110.72
VAT 4,633,912.32 15% 695,086.85
AT 4,633,912.32 4% 185,356.49
AIT 2,496,720.00 5% 124,836.00

j ‡K
Total Tax 3,142,471.66
18| GKwU c‡Y¨i ïévqb‡hvM¨ g~j¨ 10,000 UvKv| G c‡Y¨i Dci Av‡ivwcZ Avg`vwb ïénvi 25%,
†i¸‡jUix wWDwU nvi 3%, m¤ú~iK ïé nvi 20%, f¨vU 15%, AvMvg Ki 4%, GAvBwU 5%| G c‡b¨i
g~mK Av‡ivc‡hvM¨ wfwË g~j¨ KZ n‡e? †gvU ïé Kivw`i cwigvY wbY©q Kiæb|
DËit AV = 10,000 UvKv
CD 10,000.00 25% 2,500.00
RD 10,000.00 3% 300.00
SD 12,800.00 20% 2,560.00
VAT 15,360.00 15% 2,304.00
ve w
AT 15,360.0 4% 614.40
AIT 10,000.00 5% 500.00
Total Tax 8,778.40
19| †Kvb Avg`vwb Pvjv‡bi †NvwlZ g~j¨ (wmAvBGd) g~j¨ cÖwZ BDwbU 3.20 Wjvi| wKš‘ U¨vwid g~j¨ cÖwZ
BDwbU 3.5 gvwK©b Wjvi (1 Wjvi = 80 UvKv)| D³ Avg`vwb‡Z 1000 BDwbU cY¨ Avg`vwb K‡i Ges
D³ c‡Y¨i Kv÷gm wWDwU 25%, †i¸‡jUix wWDwU nvi 3%, m¤ú~iK ïé nvi 20%, f¨vU 15%, AvMvg
bc

Ki 4%, GAvBwU 5%| G c‡Y¨i g~mK Av‡ivc‡hvM¨ wfwË g~j¨ KZ n‡e? †gvU ïé Kivw`i cwigvY wbY©q Kiæb|
DËit U¨vwid g~j¨ †NvwlZ g~‡j¨i †P‡q †ewk nIqvq G‡ÿ‡Î U¨vwid g~‡j¨ ïévqb Ki‡Z n‡e| †NvwlZ g~j¨ †ewk
n‡j †m‡ÿ‡Î †NvwlZ g~‡j¨ ïévqb Ki‡Z n‡e| A_©vr †Kvb c‡Y¨i U¨vwid g~j¨ A_ev wgwbgvg f¨vjy
wba©vwiZ _vK‡j †m‡ÿ‡Î †NvwlZ g~j¨ Ges U¨vwid g~j¨ ev wgwbgvg f¨vjyi g‡a¨ †hwU †ewk n‡e †mB g~‡j¨
ïévqb ev ïé Kivw` wba©viY Ki‡Z n‡e|
[wet`ªt U¨vwid g~‡j¨ ev wgwbgvg f¨vjy‡Z ïévqb Kiv n‡j G‡ÿ‡Î D³ U¨vwid ev wgwbgvg f¨vjy‡K wmGÛGd f¨vjyi mgvb a‡i
Zvi mv‡_ 1% BÝy¨‡iÝ I 1% j¨vwÛs PvR© †hvM K‡i ïévqb‡hvM¨ g~j¨ wba©viY Ki‡Z n‡e|]
C&F Value (Total 1000 pcs) (3.51000) 80 280,000.00
Insurance Charge 280,000.00 1% 2,800.00
wj U

Landing Charge 282,800.00 1% 2,828.00

AV 285,628.00
CD 285,628.00 25% 71,407.00
RD 285,628.00 3% 8,568.84
SD 365,603.84 20% 73,120.77
VAT 438,724.61 15% 65,808.69
AT 438,724.61 4% 17,548.98
AIT 285,628.00 5% 14,281.40
Total Tax 250,735.68
20| GKwU Avg`vwb Pvjv‡bi wmAvBGd g~j¨ 85,000 UvKv hvi wecix‡Z 10% wmwW, 3% AviwW, 30%
GmwW I 15% f¨vU Ges 4% GwU I 5% GAvBwU Av‡ivwcZ Av‡Q| D³ Avg`vwb c‡Y¨i g~mK
Av‡ivc‡hvM¨ g~j¨ KZ? ïé Kivw`i cwigvY KZ? [1 Wjvi = 80 UvKv]
DËit
Tax Base Value Rate Tax Amount

kÝ
CIF 85,000.00 80 6,800,000,000.00
Landing Charge 6,800,000,000.00 1% 68,000,000.00
AV 6,868,000,000.00
CD 6,868,000,000.00 10% 686,800,000.00
RD 6,868,000,000.00 3% 206,040,000.00
SD 7,760,840,000.00 30% 2,328,252,000.00
VAT 10,089,092,000.00 15% 1,513,363,800.00
AT 10,089,092,000.00 4% 403,563,680.00
AIT 6,868,000,000.00 5% 343,400,000.00

j ‡K
Total Tax 5,481,419,480.00

mvaviY MwYZ
1| (%) kZKiv n«vm/e„w×
kZKiv e„w× †`Iqv _vK‡j kZKiv n«vm evwni Ki‡Z n‡e| A_ev,
kZKiv n«vm †`Iqv _vK‡j kZKiv e„w× evwni Ki‡Z n‡e|
r
m~Î:  100% (hw` cÖ‡kœi cÖ_‡g e„w×, †e‡o wM‡q‡Q ev †ewk G ai‡bi K_v _vK‡j (+) wPý n‡e)
ve w
100  r
r
 100% (hw` cÖ‡kœi cÖ_‡g K‡g‡Q, n«vm †c‡q‡Q ev Kg-G ai‡bi K_v _vK‡j () wPý n‡e)
100  r
[r = kZKiv KZ K‡g‡Q ev †e‡o‡Q]
Ex- 1: Pv‡ji g~j¨ 25% †e‡o hvIqvq GK e¨w³ PvI‡ji e¨envi Ggbfv‡e Kgvj †hb Zvi e¨q AcwiewZ©Z
_v‡K| wZwb Pv‡ji e¨envi kZKiv KZ Kgv‡jb?
bc

r = 25
r 25 25  100
 100%   100%   20% (Ans.)
100  r 100  25 125
Ex- 2: wPwbi g~j¨ 10% n«vm cvIqv‡Z †Kvb GK cwiev‡ii wPwb LvIqv kZKiv e„w× Ki‡j wPwb eve` e¨qe„w×
cv‡e bv?
r = 10
r 10 10  100
wj U

 100%   100%   11.11% (Ans.)

100  r 100  10 90
2| `ywU kZKiv †`Iqv _vK‡e bZzb Avi GKwU kZKiv evwni Kiv
XY
m~Î:  X  Y 
100
X = 1g kZKiv (%), Y = 2q kZKiv (%)
Increase, e„w×, †ewk n‡j (+) wPý n‡e,
 Decrease, n«vm, Kg n‡j () wPý n‡e
Ex-1: GKwU AvqZ‡ÿ‡Îi ˆ`N©¨ 20% e„w× cvq Ges cÖ¯’ 10% e„w× cvq Zvn‡j bZzb †ÿÎd‡ji AvqZb
kZKiv KZ e„w× †c‡j?
X = + 20%, Y = + 10%
XY 20  10

kÝ
kZKiv e„w× =  X  Y   20  10   30  2  32% (Ans.)
100 100
Ex-2: hw` GKwU †Ljbvi g~j¨ 20% e„w× Kivi ci Avevi 20% Kgv‡bv nq, Zvn‡j †LjbvwUi g~j¨ kZKiv KZ
e„w× ev n«vm †c‡j?
X = + 20%, Y =  20%
XY 20   20 400
kZKiv e„w× =  X  Y   20  20   0  4% (4% n«vm
100 100 100
†c‡q‡Q) (Ans.)

j ‡K
3| kZKiv cvm †dj evwni Kiv
m~Î: Total = All Single  Both + None
Total = 100% aiv nq, All Single = GKwU welq, Both = Dfq welq
Ex- 1: GKwU K‡j‡R 600 Rb wkÿv_©x Av‡Q| 75% wkÿv_©x evsjv Ges 45% Bs‡iwR welq †bq| KZ Rb
wkÿv_©x Dfq welq wb‡q‡Q?
GLv‡b, Total = 100, All Single = (evsjv + Bs‡iwR) = 75+45 = 120
Both = Dfq wkÿv_©x = ? None = 0
ve w
Total = All Single  Both + None
 100 = 120  Both + 0
 Both = 120  100 = 20% (Ans.)
Ex- 2: GKwU cixÿvq 80% cixÿv_©x evsjvq, 85% cixÿv_©x MwY‡Z Ges 75% cixÿv_©x Dfq wel‡q cvm
K‡i| hw` 30 cixÿv_©x Dfq wel‡q †dj K‡i Zvn‡j †gvU cixÿv_©xi msL¨v KZ?
bc

Total = All Single  Both + None

 100 = (80+85)  75 + None (Dfq wel‡q †dj)
 None (Dfq wel‡q †dj) = 175  165 = 10%
10 Rb Dfq wel‡q †dj Ki‡j †gvU cixÿv_©x = 100 Rb
100 30
30 Rb Dfq wel‡q †dj Ki‡j †gvU cixÿv_©x = = 300 Rb (Ans.)
10
(wet`ªt Dfq wel‡q kZKiv cvm †`Iqv _vK‡j None n‡e kZKiv †dj,
wj U

Avevi, Dfq wel‡q kZKiv †dj †`Iqv _vK‡j None n‡e kZKiv cvm)|
4| †Uªb msµvšÍ
m~Î: S = VT (`~iZ¡ = MwZ‡eM  mgq)
S = (V1  V2)T
m~Î: hw` `ywU †Uªb _v‡K,
 T S S1 2

V V1 2
S1 = 1g †Uª‡bi ˆ`N©¨, S2 = 2q †Uª‡bi ˆ`N©¨
V1 = 1g †Uª‡bi MwZ‡eM, V2 = 2q †Uª‡bi MwZ‡eM

kÝ
GKB w`‡K mgvšÍiv‡j Pjgvb n‡j  ¯’‡j  n‡e,
wecixZ w`‡K ev ci¯ú‡ii w`‡K Pjgvb n‡j  ¯’‡j + n‡e,
Ex- 1: 132 wgUvi I 108 wgUvi j¤^v `ywU †Uªb ci¯ú‡ii w`‡K h_vµ‡g 32 Ges 40 wKwg N›Uv †e‡M mvg‡b
Avm‡Q| KZ †m‡KÛ ci †Uªb `ywU G‡K Aci‡K AwZµg Ki‡e?
S1 = 1g †Uª‡bi ˆ`N©¨ = 132 wg.
S2 = 2q †Uª‡bi ˆ`N©¨ = 108 wg.
V1 = 1g †Uª‡bi MwZ‡eM = 32 wKwg

j ‡K
V2 = 2q †Uª‡bi MwZ‡eM = 40 wKwg
T = mgq = ? (ci¯ú‡ii w`‡K Pjgvb  ¯’‡j + n‡e),

T  S1 S2

V1  V2
132  108

32  40
240 18
ve w
  †m‡KÛ
72 5
= 12 †m‡KÛ (Ans.)
Ex- 2: `ywU †Uªb ci¯ú‡ii mgvšÍiv‡j GKB w`‡K h_vµ‡g N›Uvq 50 wKwg Ges 30 wKwg †e‡M Pj‡Q| axiMwZi
†Uªb‡K AwZµg Ki‡Z `ªæZMwZi †Uªb 18 †m‡KÛ mgq †bq| `ªæZMwZi †Uª‡bi ˆ`N©¨ KZ?
awi,
bc

`ªæZMwZi †Uª‡bi ˆ`N©¨ = S

V1 = 1g †Uª‡bi MwZ‡eM = 50 wKwg/N›Uv
V2 = 2q †Uª‡bi MwZ‡eM = 30 wKwg/N›Uv
T = mgq = 18 †m‡KÛ?
GKB w`‡K mgvšÍiv‡j Pjgvb  ¯’‡j  n‡e,
S
T 
V1  V2
wj U

 S = (V1  V2)T
1000
 50  30  8
3600
5
 20  8
18
= 100 wgUvi (Ans.)
5| N›Uv I wgwbU †_‡K wWwMÖ/†KvY ()
11  M  60H
m~Î: M = wgwbU, H = N›Uv
2
†hgb, 4 N›Uv 5 wgwbU (4.05 am/pm)

kÝ
11 5  60  4 55  240 185
   92.50
2 2 2
(wWMÖxi gvb hw` 1800 †_‡K †ewk nq ZLb 3600 †_‡K we‡qvM Ki‡Z nq)
†hgb, 2400 Avm‡j,
3600  2400 = 1200 (Ans.)
6| evûi msL¨v †_‡K †gvU †Kv‡Yi gvb evwni Kiv
hw` evûi msL¨v †`Iqv _v‡K ev Rvbv _v‡K wb‡Pi m~Î †_‡K †Kv‡Yi gvb evwni Kiv hvq|

j ‡K
π
m~Î: 2x  4
2
†hgb, evûi msL¨v 4
Zvn‡j,
2  4  4 π [x = evû msL¨v = 4]
2
π
 4   2π
ve w
2
= 2  1800
= 3600 (Ans.)
7| †Kvb †_‡K evûi msL¨v evwni Kiv
†Kv‡Yi gvb †`Iqv _vK‡j evûi msL¨v evwni Kiv hvq|
180n  2
bc

m~Î: θ  , θ = †KvY, n = evû

n
Ex- 1:  = 1350, n =?
180n  2
135 
n
 135n = 180n  2  180
2  180
 n 8
45
wj U

 (180  135) n = 2  180

n=8
8| cÖvwY welqK
hLb evbi ˆZjv³ euv‡ki gv_vq wbw`©ó mgq D‡V Ges wbw`©ó mg‡q bvg ZLb,
m~Î- 1t
 cÖ‡qvRbxq mgq =
Ex- 1: GKwU evbi 92 dzU DPz GKUv ˆZjv³ euvk †e‡q Dc‡i DV‡Z jvMj| evbiwU cÖ_g wgwb‡U 12 dzU I‡V,
wKš‘ wØZxq wgwb‡U 8 dzU †b‡g hvq| euv‡ki gv_vq DV‡Z evbiwUi KZ wgwbU mgq jv‡M?
cÖ‡qvRbxq mgq =

kÝ
 92  12 
 2  1
 12  8 
 80 
  2  1
 4 
= 41 wgwbU (Ans.)
2L  R  F
m~Î- 2t T  t
R F

j ‡K
GLv‡b,
L = LyuwUi/Mv‡Qi ˆ`N©¨
R = Dc‡i DVvi gvb
T = †gvU mgq
t = DVv/bvgvi mgq
F = wb‡P bvgvi gvb
Ex- 2: GKwU evbi 10 wgUvi j¤^v GKwU LyuwU †e‡q DV‡Z jvMj| evbiwU hw` 1 wgwb‡U 50 †m.wg. D‡V Ges
ve w
cieZ©x wgwb‡U 25 †m.wg. †b‡g c‡o Z‡e LyuwUi gv_vq DV‡Z KZ mgq jvM‡e?
GLv‡b,
L = LyuwUi/Mv‡Qi ˆ`N©¨ = 10 wgUvi = 10100 †mwg.
t = DVv/bvgvi mgq = 1 wgwbU
R = Dc‡i DVvi gvb = 50 †mwg.
F = wb‡P bvgvi gvb = 25 †mwg.
bc

T = †gvU mgq = ?
2 L  R  F 2  10  100  50  25  2000  75
T t  1   77wgwbU| (Ans.)
R F 50  25 25
Ex- 3: GKwU evbi GKwU ˆZjv³ euvk †e‡q D‡V‡Q| evbiwU 1 wgwb‡U 4 dzU Dc‡i D‡V Ges c‡ii wgwb‡U 3 dzU
wb‡P †b‡g c‡o| 20 MR euvkwUi Dc‡ii †kl cÖv‡šÍ DV‡Z KZ mgq jvM‡e?
2 L  R  F 2  3  20  4  3 
T t   1  120  7  113 wgwbU| (Ans.)
R F 4 3
wj U

9| wccv, U¨vsK, †PŠev”Pv msµvšÍ

hLb †Kvb wccv/U¨vsK `yBwU b‡ji 1wU cvwb Øviv c~Y© n‡Z _v‡K Ges AciwU Øviv Lvwj n‡Z _v‡K ZLb,
m~Î- 1t wccv/U¨vsK c~Y© ev Lvwj n‡Z cÖ‡qvRbxq mgq = mn  (mn)
GLv‡b, m = 2q bj Øviv e¨wqZ mgq Ges n = 1g bj Øviv e¨wqZ mgq
Ex- 1: GKwU †PŠev”Pv GKwU bj Øviv 10 N›Uvq c~Y© nq| wKš‘ Ab¨ GKwU bj Øviv cvwb evwni nIqvq †PŠev”PvwU
c~Y© n‡Z 15 N›Uv jv‡M| wKš‘ Ab¨ bj Øviv †PŠev”PvwU Lvwj n‡Z KZ mgq jvM‡e?
 m = 2q bj Øviv e¨wqZ mgq = 15 N›Uv
n = 1g bj Øviv e¨wqZ mgq = 10 N›Uv
Lvwj n‡Z cÖ‡qvRbxq mgq = mn  (mn)
= (1510)  (1510) = 30 N›Uv (Ans.)
Ex- 2: GKwU †PŠev”Pv `ywU bj Øviv h_vµ‡g 15 Ges 20 wgwb‡U c~Y© nq| `ywU bj GK m‡½ Ly‡j w`‡j †PŠev”PvwU

kÝ
KZ mg‡q c~Y© n‡e?
cÖ‡qvRbxq mgq = mn  (mn)
= (2015)  (20+15) = 8.57 wgwbU (Ans.)
10| †bŠKv I †¯ªvZ msµvšÍ MwYZ
†¯ª v‡ Zi AbyK‚‡ j † bŠKvi † eM  †¯ª v‡ Zi cÖwZK‚‡ j † bŠKvi † eM
m~Î: †bŠKvi †eM =
2

j ‡K
Ex- 1: GKwU †bŠKv †¯ªv‡Zi AbyK‚‡j N›Uvq 8 wKwg. Ges †¯ªv‡Zi cÖwZK‚‡j 4 wKwg. hvq| †bŠKvi †eM KZ?
†¯ª v‡ Zi AbyK‚‡ j † bŠKvi † eM  †¯ª v‡ Zi cÖwZK‚‡ j † bŠKvi † eM
†bŠKvi †eM =
2
= (8+4)  2 = 6 wKwg. (Ans.)
hLb †bŠKvwU wbw`©ó ¯’v‡b wM‡q Avevi c~‡e©i ¯’v‡b wd‡i Av‡m ZLb,
 1 1 
m~Î: c~‡e©i ¯’v‡b wd‡i Avmvi mgq = d  
pq pq
ve w
GLv‡b,
d = †gvU AwZµvšÍ `~iZ¡
p = †bŠKvi †eM
q = †¯ªv‡Zi †eM
Ex- 2: †bŠKv I †¯ªv‡Zi †eM N›Uvq h_vµ‡g 15 I 6 wKwg.| b`x c‡_ 48 wKwg. `xN©c_ GKevi AwZµg K‡i
wd‡i Avm‡Z KZ N›Uv mgq jvM‡e?
bc

 1 1 
c~‡e©i ¯’v‡b wd‡i Avmvi mgq = d  
pq pq
 1 1 
= 48    
 15  6 15  6 
 1 1
= 48    
 21 9 
wj U

= 7.62 N›Uv (Ans.)

11| msL¨vwU evwni Kiv
1g msL¨v  2q msL¨v
m~Ît msL¨vwU =
2
Ex: GKwU msL¨v 200 n‡Z hZ eo 120 n‡Z ZZ †QvU| msL¨vwU KZ?
 1g msL¨v  2q msL¨v 200  120 320
msL¨vwU =    160 (Ans.)
2 2 2
12| jvf/ÿwZ msµvšÍ
(K) kZKiv jvf/ÿwZ evwni Kiv- [hw` µq I weµ‡qi gv‡S cv_©K¨ 1 _v‡K]
100

kÝ
m~Î: kZKiv jvf/ÿwZ = %
weµq msL¨v
Ex- 1: UvKvq 6wU ej wK‡b UvKvq 4wU weµq Ki‡j kZKiv KZ jvf n‡e?
100 100
kZKiv jvf = %  25% (Ans.)
weµq msL¨v 4
Ex- 2: UvKvq 8wU Kjv wK‡b UvKvq 10wU weµq Ki‡j kZKiv KZ ÿwZ n‡e?
100 100
kZKiv ÿwZ = %  10% (Ans.)
weµq msL¨v 10

j ‡K
(L) wfbœ wfbœ `‡i wK‡b c‡i GK `‡i weµq Ki‡j kZKiv jvf/ÿwZ-
100
m~Î: jvf/ÿwZ =
 UvKvq hZwU weµq Kiv nq  2
Ex: UvKvq 9wU Ges UvKvq 11wU `‡i mgvbmsL¨K †cqviv wK‡b, UvKvq 10wU weµq Ki‡j kZKiv wK cwigvY
jvf ev ÿwZ n‡e?
100 100
kZKiv jvf/ÿwZ =   1% (Ans.)
ve w
2 102
 UvKvq hZwU weµq Kiv nq 
(GLv‡b µq, weµq Gi gv‡S µwgK msL¨v _vK‡e|)
(M) jvf/ÿwZ †_‡K µqg~j¨-
100  weµqgyj¨
m~Î: µqg~j¨ = [jvf †_‡K (+) wPý, ÿwZ _vK‡j () wPý]
100  kZKiv jvf
bc

Ex- 1: dviæK 400 UvKvq GKwU Nwo wewµ K‡i 20% jvf Kij| NwowUi µqg~j¨ KZ?
100  weµqgyj¨
µqg~j¨ = [jvf n‡q‡Q (+) wPý]
100  kZKiv jvf
100  400 40000
=   333.33 UvKv (Ans.)
100  20 120
Ex- 2: 200 UvKvq GKwU Nwo wewµ K‡i 10% ÿwZ Kij| NwowUi µqg~j¨ KZ?
100  weµqgyj¨
µqg~j¨ = [ÿwZ n‡q‡Q () wPý]
wj U

100  kZKiv jvf

100  200 20000
=   222.22 UvKv (Ans.)
100  10 90
(N) †Kvb wRwb‡mi `vg (%) Kg‡j Ges Av‡Mi Zzjbvq †ewk †c‡j µqg~j¨ evwni Kiv-
kZKiv Kg † gvU UvKv
m~Î: µqg~j¨ =   hZ¸‡ jv wKb‡ Z n‡ e
100 Kg ev † ewk cvIqv
Ex: Kjvi `vg 20% K‡g hvIqvq iv‡mj 100 UvKvq Av‡Mi Zzjbvq 10wU Kjv †ewk cvq| GK WRb Kjvi
eZ©gvb µqg~j¨ KZ n‡e?
kZKiv Kg † gvU UvKv
µqg~j¨ =   hZ¸‡ jv wKb‡ Z n‡ e
100 Kg ev † ewk cvIqv
20 100

kÝ
=   12  24 UvKv (Ans.)
100 10
13| g~jab, mgq, my‡`i nvi, my` msµvšÍ
(K) g~jab, mgq, my‡`i nvi, my` PviwUi †h †Kvb wZbwU †`Iqv _vK‡j AciwU evwni Kiv|
100  my` gyjab  mgq  my‡`i nvi
m~Ît g~jab = , my` =
mgq  my‡`i nvi 100
Ex: 5% nv‡i KZ mg‡q 500 UvKvi my` 100 UvKv n‡e?
100  my` 100  100

j ‡K
mgq =   4 eQi (Ans.)
gyjab  my‡`i nvi 500  5
(L) hLb my‡` Avm‡j ¸Y nq Ges mgq D‡jøL _v‡K ZLb my‡`i nvi-
my‡` Avm‡ j hZ¸Y - 1
m~Ît my‡`i nvi =
mgq  100
Ex: mij my‡`i nvi kZKiv KZ UvKv n‡j, †h †Kvb g~jab 8 eQ‡i my‡` Avm‡j wZb¸Y n‡e?
my‡` Avm‡ j hZ¸Y - 1 3 1
my‡`i nvi =   25% (Ans.)
mgq  100 8  100
ve w
(M) my‡`i nvi evwni Kiv `ywU wfbœ wfbœ mgq I Avmj _vK‡j, (cÖvq cixÿvq GB ai‡bi AsK Av‡m)
100  my`
m~Ît my‡`i nvi =
1g Avmj  1g mgq   2q Avmj  2q mgq 
Ex: my‡`i nvi GKB nvi my‡` 300 UvKvi 4 eQ‡ii my` Ges 500 UvKvi 5 eQ‡ii my` 148 UvKv n‡j,
kZKiv my‡`i nvi KZ?
bc

100  my`
my‡`i nvi =
1g Avmj  1g mgq   2q Avmj  2q mgq 
100  148 14800 14800
=    4% (Ans.)
300  4  500  5  1200  2500 3700
(N) my` Avmj _vK‡j Avmj evwni Kiv-
100  my` Avmj
m~Ît Avmj =
100   my‡`i nvi  mgq 
wj U

Ex: kZKiv 10 UvKv nvi my‡` 4 eQ‡i my` Avmj 4000 UvKv n‡j Avmj KZ?
100  my` Avmj
Avmj =
100   my‡`i nvi  mgq 
100  4000 400000
   2857.14UvKv (Ans.)
100  10  4 140
14| RbmsL¨v ev †Kvb wRwb‡mi evwl©K kZKiv n«vm/e„w× msµvšÍ
m~Î- 1t
hw` †Kvb kn‡ii RbmsL¨v †`Iqv _v‡K Ges evwl©K kZKiv e„w×i nvi (r) % †`Iqv _v‡K| Zvn‡j,
n
 r 
n eQi ci RbmsL¨v = P  1  

kÝ
 100 
Avevi,
P
n eQi c~‡e© RbmsL¨v = n
 r 
1  
 100 
m~Î- 2t
hw` †Kvb kn‡ii RbmsL¨v †`Iqv _v‡K Ges evwl©K kZKiv n«v‡mi nvi (r)% †`Iqv _v‡K| Zvn‡j,

j ‡K
n
 r 
n eQi ci RbmsL¨v = P  1  
 100 
Avevi,
P
n eQi c~‡e© RbmsL¨v = P n
 r 
1  
 100 
Ex- 1: hw` †Kvb kn‡ii RbmsL¨v 2,00,000 nq Ges evwl©K kZKiv e„w×i nvi 5% nq| Zvn‡j 3 eQi ci
ve w
RbmsL¨v KZ n‡e?
1g †ÿ‡Î,
GLv‡b,
P = 200000, r = 5%, n = 3
n
 r 
3 eQi ci RbmsL¨v n‡e = P  1  
bc

 100 
3
 5 
 200000 1    200000  1.1576  231525 Rb (Ans.)
 100 
2q †ÿ‡Î,
GLv‡b,
P = 200000, r = 5%, n = 2
P
2 eQi ci RbmsL¨v n‡e =
wj U

n
 r 
1  
 100 
200000 200000
 2
  181405.89  181406 Rb (cÖvq) (Ans.)
 5  1.1025
1  
 100 
Ex- 2: †Kvb kn‡ii eZ©gvb RbmsL¨v 4 jÿ| kniwUi RbmsL¨v e„w×i nvi kZKiv 20 Rb n‡j, 2 eQi ci
kn‡ii RbmsL¨v KZ n‡e? (mw¤§wjZ 8wU e¨vsK evwZjK…Z wmwbqi Awdmvi cixÿvq G‡m‡Q|)
GLv‡b,
P = 400000, r = 20%, n = 2
n

kÝ
 r 
2 eQi ci RbmsL¨v n‡e = P  1  
 100 
2
 20 
= 400000 1    400000  1.1576  576000Rb (Ans.)
 100 
15| †gvU kZKiv evwni Kiv
hw` `ywU wfbœ wfbœ wRwbm _v‡K Ges Zv‡`i Avjv`v Avjv`v kZKiv †`Iqv _v‡K| Zvn‡j, †gvU kZKiv
evwni Kiv hvq|
1g wRwbm  1g wRwb‡ mi kZKiv   2q wRwbm  2q wRwb‡ mi kZKiv 

j ‡K
m~Ît †gvU kZKiv =
`ywU wfbœ wfbœ wRwbm؇ qi † hvMdj
Ex: GKwU Szwo‡Z 20wU Kgjv I 10wU Av‡cj Av‡Q| hw` 15% Kgjv I 30% Av‡cj bó n‡q hvq| Zvn‡j,
†gvU kZKiv KZ dj bó n‡qwQj?
†gvU kZKiv =
1g wRwbm  1g wRwb‡ mi kZKiv   2q wRwbm  2q wRwb‡ mi kZKiv 
`ywU wfbœ wfbœ wRwbm؇ qi † hvMdj
=
20  15   10  30  300  300  600  20% (Ans.)
ve w
20  10 30 30
16| KvR I kÖwgK msµvšÍ
(K) `ywU MÖæc _vK‡e (†hgbt cyiæl-gwnjv, evjK-evwjKv, cyiæl-evjK BZ¨vw`)|
Zvn‡j, cÖ‡kœ D‡jøwLZ cÖ_g MÖæ‡ci cyiæl ev evjK n‡j M1 Ges gwnjv n‡j W1 I mgq‡K T1 awi|
c‡ii MÖæ‡ci cyiæl ev evjK n‡j M2 Ges gwnjv n‡j W2 Ges mgq‡K T2 awi|
M 1  W1  T1
bc

m~Ît T2 
M1 W2  M 2 W1
Ex: hw` 3 Rb cyiæl I 5 Rb gwnjv GKwU KvR 20 w`‡b Ki‡Z cv‡i| Zvn‡j 4 Rb cyiæl I 10 Rb gwnjv
H KvR KZw`‡b Ki‡Z cvi‡e?
GLv‡b,
M1 = 3 W1 = 5 T1 = 20
M2 = 4 W2 = 10 T2 = ?
M 1  W1  T1 3  5  20
wj U

T2    6 w`b (Ans.)
M1 W2  M 2 W1 3  10  4  5 
(L) `yBRb _vK‡e| GKRb GKwU KvR M w`b Ki‡Z cv‡i| `yBRb GK‡Î KvRwU N w`b Ki‡Z cv‡i|
Zvn‡j, wØZxq Rb KvRwU KZw`‡b Ki‡Z cvi‡e?
Ex: A GKwU KvR 10 w`‡b Ki‡Z cv‡i| A I B KvRwU GK‡Î 6 w`‡b Ki‡Z cv‡i| B KvRwU KZ w`‡b
Ki‡Z cvi‡e?
GLv‡b,
 M = 10 w`b N = 6 w`b B=?
MN 10  6 60
2q Rb KvRwU Ki‡Z cvi‡e =    15 w`b (Ans.)
M  N 10  6 4
(M) wZb Rb _vK‡j| wZb R‡bi Kv‡Ri mgq Avjv`v fv‡e †`Iqv _vK‡j| wZbRb GK‡Î KZw`‡b
KvRwU Ki‡Z cvi‡e?

kÝ
G‡ÿ‡Î, wZbR‡bi Kv‡Ri mgq a, b, c ai‡j Ges mgq T n‡j,
abc
m~Ît T 
a b  bc  ca
Ex: wZbRb kÖwgK GKwU KvR h_vµ‡g 12, 15 Ges 20 w`‡b Ki‡Z cv‡i| Giv GK‡Î KvRwU KZ w`‡b
Ki‡Z cvi‡e?
GLv‡b,
a = 12 w`b b = 15 w`b c = 20 w`b T=?

j ‡K
abc 12  15  20
T   5 w`b (Ans.)
a  b  b  c  c  a 12  15  15  20  20  12
17| AbycvZ, mgvbycvZ
(K) `ywU wgkÖ‡Y MwVZ GKwU c`v‡_©i IRb _vK‡e| AbycvZ؇qi 2q ivwk GKB _vK‡e| Zvn‡j wK
cwigvY wgkv‡j 2q AbycvZ n‡e evwni Kiv hv‡e|
m~Ît †gkv‡bvi cwigvY =
ve w
Ex: GKwU Zvgv wgwkÖZ †mvbvi Mnbvi IRb 16 MÖvg| H Mnbvq †mvbv I Zvgvi AbycvZ 3 t 1| G‡Z wK
cwigvY †mvbv wgkv‡j MnbvwU‡Z †mvbv I Zvgvi AbycvZ n‡e 4 t 1|
GLv‡b,
1g wgkÖ‡Yi AbycvZ = 16 MÖvg
1g AbycvZ = 3 t 1
2q AbycvZ = 4 t 1
bc

†gkv‡bvi cwigvY = ?
†gkv‡bvi cwigvY =
16 16
  4  1   1  4 MÖvg (Ans.)
3 1 4
(L) GKwU AbycvZ †`Iqv _vK‡e| GKwUi Dcv`vb †_‡K Avi GKwUi Dcv`vb KZ †ewk †`Iqv _vK‡e|
Zvn‡j, †h‡Kv‡bv GKwU wK cwigv‡Y Av‡Q evwni Ki‡Z n‡e|
m~Ît
wj U

Ex: GKwU R‡M `ya I cvwbi AbycvZ 7 t 3| `y‡ai cwigvY cvwb A‡cÿv 8 wjUvi †ewk n‡j, cvwbi cwigvY
KZ?
GLv‡b,
†gvU cv_©‡K¨i cwigvY = 8 wjUvi
Abycv‡Zi we‡qvMdj = 73 = 4
cÖ‡qvRbxq Abycv‡Zi gvb (A_©vr cvwbi Abycv‡Zi gvb) = 3
 8 8
  3   3  6 wjUvi (Ans.)
73 4

kÝ
18| weµq I Kwgkb msµvšÍ
(K) †gvU Kwgkb evwni Kiv-
% Kwgkb  † gvU weµqgyj¨
m~Ît †gvU Kwgkb =
100
Ex: GKRb we‡µZv †gvU weµ‡qi 45000 UvKv Ges weµ‡qi Dci 1.25% Kwgkb cvq| H gv‡m KZ UvKv
Kwgkb cvq?
% Kwgkb = 1.25
†gvU weµqg~j¨ = 45000 UvKv

j ‡K
†gvU Kwgkb = ?
% Kwgkb  † gvU weµqgyj¨ 1.25  45000
†gvU Kwgkb =   5625 UvKv (Ans.)
100 100
(L) Kwgkb _vK‡e, †gvU weµqg~j¨ evwni Kiv-
100  † gvU weµqgyj¨
m~Ît †gvU weµqg~j¨ =
% Kwgkb
[Avevi, †gvU Kwgkb = †gvU Avq  gvwmK †eZb]
ve w
Ex: GKRb we‡µZvi †eZb 4500 UvKv Ges weµ‡qi Dci †eZ‡bi mv‡_ 1.25% Kwgkb cvb| we‡µZvi
gvwmK Avq 7500 UvKv n‡j, †m †gvU KZ UvKv weµq K‡i‡Qb?
GLv‡b,
% Kwgkb = 1.25
†gvU Avq = 7500 UvKv
gvwmK †eZb = 4500
bc

†gvU Kwgkb = †gvU Avq  gvwmK †eZb = (75004500) = 3000 UvKv

100  † gvU weµqgyj¨
†gvU weµqg~j¨ 
% Kwgkb
100  3000

1.25
 240000UvKv (Ans.)
19| AvqZ‡ÿÎ msµvšÍ
wj U

(K) KY© I ˆ`N©¨ †`Iqv _vK‡j †ÿÎdj evwni Kiv-

m~Ît †ÿÎdj =

(L) KY© I cÖ¯’ †`Iqv _vK‡j †ÿÎdj evwni Kiv-

m~Ît †ÿÎdj =
Ex: GKwU AvqZ‡ÿ‡Îi cÖ¯’ 10 wgUvi I K‡Y©i ˆ`N©¨ 15 wgUvi n‡j, AvqZ‡ÿ‡Îi †ÿÎdj evwni Ki|
mvaviY wbq‡g Avgiv †hfv‡e K‡i _vwK-
GLv‡b,
cÖ¯’ = 10 wgUvi, K‡Y©i ˆ`N©¨ = 15 wgUvi
awi,

kÝ
AvqZ‡ÿ‡Îi ˆ`N©¨ = a Ges cÖ¯’ = b = 10 wgUvi n‡j, †ÿÎdj = ab
K‡Y©i ˆ`N©¨ = a 2  b 2  15 wgUvi
 a 2  b 2  15
 a 2  10 2  15
 a 2  100  15 2 [eM© K‡i]
 a 2  225  100

j ‡K
 a 2  125
 a  5  52
 a 5 5
 †ÿÎdj = ab  5 5 10
= 50 5 eM© wgUvi (Ans.)
kU© †UKwb‡K,
GLv‡b,
ve w
cÖ¯’ = 10 wgUvi, K‡Y©i ˆ`N©¨ = 15 wgUvi
Avgiv Rvwb,
†ÿÎdj =

 15 2  10 2  10
bc

 225  100  10
 125  10
 5 5  10
 50 5 eM©wgUvi (Ans.)
(M) AvqZ‡ÿ‡Îi cwimxgv evwni Kiv-
ˆ`‡N©¨i ev cÖ‡¯’i hZ¸Y †`Iqv _vK‡e-
m~Ît ˆ`N©¨ = † ÿÎdj  hZ¸Y
wj U

† ÿÎdj
m~Ît cÖ¯’ =
hZ¸Y
 cwimxgv = 2 (ˆ`N©¨ + cÖ¯’)
Ex: GKwU AvqZ‡ÿ‡Îi ˆ`N©¨ we¯Ív‡ii wظY| †ÿÎdj 512 eM©wgUvi n‡j, cwimxgv KZ wgUvi?
GLv‡b,
ˆ`‡N©¨i hZ¸Y †`Iqv Av‡Q|
 hZ¸Y = we¯Ív‡ii wظY = 2
ˆ`N©¨ = † ÿÎdj  hZ¸Y = 512  2  32
† ÿÎdj 512
cÖ¯’ = =  16
hZ¸Y 2

kÝ
 cwimxgv = 2(ˆ`N©¨ + cÖ¯’) = 2(32+16) = 96 wgUvi (Ans.)
20| iv¯Ív ev cv‡oi †ÿÎdj msµvšÍ
GKwU AvqZ‡ÿ‡Îi ev evMv‡bi ˆ`N©¨ X wgUvi Ges cÖ¯’ Y| AvqZ‡ÿ‡Îi ev evMv‡bi evwn‡ii Pviw`‡K
ev wfZ‡i Pviw`‡K a wgUvi PIov iv¯Ív ev cvo Av‡Q| iv¯Ív ev cv‡oi †ÿÎdj KZ?
m~Ît iv¯Ív ev cv‡oi †ÿÎdj = 2a(X + Y  2a)
A_©vr, 2  iv¯Ív ev cv‡oi we¯Ívi  (ˆ`N©¨ + cÖ¯’  2  iv¯Ív ev cv‡oi we¯Ívi)
iv¯Ív ev cvo evwn‡i n‡j, + 2a n‡e A_©vr †ÿÎdj = 2a(X + Y + 2a)

j ‡K
iv¯Ív ev cvo wfZ‡i n‡j,  2a n‡e A_©vr †ÿÎdj = 2a(X + Y  2a)
ve w
bc

Ex: GKwU AvqZvKvi evMv‡bi ˆ`N©¨ 80 wgUvi Ges cÖ¯’ 40 wgUvi| AvqZvKvi evMv‡bi evwn‡ii Pviw`‡K ev
wfZ‡i Pviw`‡K 2 wgUvi PIov iv¯Ív Av‡Q| iv¯Ív †ÿÎdj KZ?
GLv‡b,
ˆ`N©¨ = 80 wgUvi, cÖ¯’ = 40 wgUvi Ges iv¯Ívi we¯Ívi = 2 wgUvi
AvqZvKvi evMv‡bi †ÿÎdj = (8040) = 3200 eM©wgUvi
1g evMv‡bi evwn‡ii Pviw`K iv¯Ív awi,
Zvn‡j, iv¯Ívmn evMv‡bi ˆ`N©¨ = (80+2+2) = 84 wgUvi
wj U

iv¯Ívmn evMv‡bi cÖ¯’ = (40+2+2) = 44 wgUvi

iv¯Ívmn evMv‡bi †ÿÎdj = 8444 = 3696 eM©wgUvi
iv¯Ívi †ÿÎdj = (36963200) = 496 eM©wgUvi| (Ans.)
2q evMv‡bi wfZ‡ii Pviw`‡K iv¯Ív awi,
Zvn‡j, iv¯Ív ev‡` evMv‡bi ˆ`N©¨ = (8022) = 76 wgUvi
iv¯Ív ev evMv‡bi cÖ¯’ = (4022) = 36 wgUvi
 iv¯Ív ev‡` evMv‡bi †ÿÎdj = (7636) = 2736 eM©wgUvi
iv¯Ívi †ÿÎdj = (32002736) = 464 eM©wgUvi| (Ans.)
kU© †UKwbK,
ˆ`N©¨ (X) = 80 wgUvi, cÖ¯’ (Y) = 40 wgUvi, iv¯Ívi we¯Ívi (a) = 2 wgUvi

kÝ
iv¯Ívi ev cv‡oi †ÿÎdj = 2a(X+Y2a)
1g †ÿ‡Î iv¯Ív ev cvo evwn‡i,
†ÿÎdj = 2a(X+Y2a)
= 22(80+40+22)
= 4124
= 496 eM©wgUvi
2q †ÿ‡Î iv¯Ív ev cvo wfZ‡i,
†ÿÎdj = 2a(X+Y2a)

21| eqm †ei Kiv

= 22(80+4022)
= 4116
= 464 eM©wgUvi| (Ans.)
j ‡K
(K) cÖ_‡g 1 †_‡K 10 †h †Kvb GKwU msL¨v wbb|
(L) †h msL¨v wb‡q‡Qb IB msL¨v‡K 2 Øviv ¸Y K‡ib|
ve w
(M) cÖvß msL¨vi mv‡_ 5 †hvM K‡ib|
(N) Gevi H msL¨v‡K 50 w`‡q ¸Y K‡ib|
(O) cÖvß msL¨vi mv‡_ 1768 †hvM K‡ib hw` Avcbvi Rb¥w`b (ZvwiL) GB eQ‡i cvi K‡ib| Avi hw`
Rb¥w`b (ZvwiL) GLbI Av‡mwb Zvn‡j cÖvß msL¨vi mv‡_ 1767 †hvM K‡ib|
(P) Gevi cÖ`Ë msL¨v‡K Avcbvi Rb¥ mvj w`‡q we‡qvM K‡ib|
djvdjt
bc

wZbwU msL¨v Avm‡e| 1g msL¨vwU nj Avcwb †h msL¨v wb‡qwQ‡jb IB msL¨v| c‡ii `yBwU msL¨v nj
Avcbvi eqm hZ ZZ|
D`vniYt
a) awi, GKwU msL¨v 5
b) 52 = 10
c) 10+5 = 15
d) 1550 = 750
wj U

e) awi, Rb¥w`b (ZvwiL) cvi n‡q †M‡Q, 750+1768 = 2518

f) 2518  1991 = 527 (Rb¥ mvj = 1991)
D`vniYt
527
5 nj †h msL¨v wb‡qwQ‡jb|
27 nj eqm|
22| msL¨vi †hvMdj evwni Kiv
m~Î- 1t cÖ_g †h KqwUi †hvMdj †`qv _vK‡e + †h KqwU msL¨vi †ei Ki‡Z n‡e Zvi eM©
Ex: cici 10wU msL¨v †`Iqv Av‡Q, cÖ_g 5wU msL¨vi †hvMdj 560 n‡j, †kl 5wU msL¨vi †hvMdj KZ?
†kl 5wU msL¨v †hvMdj = cÖ_g 5wU msL¨vi †hvMdj + 5 msL¨vi eM©
= 560 + (5)2 = 560+25 = 585

kÝ
m~Î- 2t †kl †h KqwUi †hvMdj  †h KqwU msL¨vi †ei Ki‡Z n‡e Zvi eM©
Ex: cici 6wU msL¨v †`qv Av‡Q, †kl 3wU msL¨vi †hvMdj 36 n‡j, cÖ_g 3wU msL¨vi †hvMdj KZ?
cÖ_g 3wU msL¨vi †hvMdj = †kl 3wU msL¨vi †hvMdj  3 msL¨vi eM©
= 36  32
= 36  9 = 27
[1g KZwU msL¨vi †hvMdj PvB‡j †hvM (+) Avi †k‡li KZwU msL¨vi †hvMdj PvB‡j we‡qvM ()|]

1|
2|
3|
4|
5|
6|
Kv÷gm G¨v±, 1969;
Kv÷gm cÖÁvcb;
ïévqb cÖwµqv;
BCT I c‡Y¨i †kÖYx web¨vm, (GBP.Gm †KvW);
ASYCUDA World
ïé g~j¨vqb, (ïé g~j¨vqb wewagvjv, 2000);
j ‡K
Kv÷gm welqwfwËK mv‡Rkb
7| Kv÷gm cÖwmwWDi †KvW, (wmwcwm);
8| eÛ e¨e¯’vcbv;
9| e¨v‡MR wewagvjv;
10| Abbreviations|
11| Kv÷gm welqK MvwYwZK mgm¨v I Zvi mgvavb
ve w
[wet`ªt cÖ‡kœi aiY‡f‡` Ges b¤^i †f‡` DËi w`‡Z n‡e| mswÿß cÖkœ, mZ¨/wg_¨v, k~b¨¯’vb c~iY, MvwYwZK mgm¨v BZ¨vw` GB KqwU wel‡qi
ga¨ n‡ZB cixÿvq Avm‡Z cv‡i| ZvB cÖwZwU wel‡q AvBb I wewa †gvZv‡eK we¯ÍvwiZ ÁvbvR©b K‡i cixÿvq AskMÖnY Kiæb| KL‡bv
kU©KvU© c×wZ‡Z cvk Kivi wel‡q g‡bv‡hvM bv †`qvB DËg| GLv‡b †KejgvÎ ¸iæZ¡c~Y© wel‡qi cÖwZ Av‡ivKcvZ Kiv n‡q‡Q| GB
mv‡Rkb kZfvM Kg‡bi wbðqZv cÖ`vb K‡i bv| cixÿv_©x‡K GKwU aviv †`qvi j‡ÿ¨ GB mv‡Rkb ˆZix Kiv n‡q‡Q|]
bc
wj U