Professional Documents
Culture Documents
Class 12 Accounts Part 2
Class 12 Accounts Part 2
Class 12 Accounts Part 2
vf/xe mís';
bl vè;k; dks i<+us osQ mijkar
av
oaQiuh osQ izca/ esa Hkkx ysa vkSj u gh ;g okaNuh; gSA blfy, os
oaQiuh osQ ekeyksa dks fuiVkus osQ fy, vius izfrfufèk osQ :i esa
lapkyd eaMy dk pquko djrs gSaA rF; ;g gS fd oaQiuh osQ lHkh
ekeys oaQiuh vfèkfu;e 2013 osQ izkoèkkuksa osQ vuqlkj 'kkflr gksrs
sh
vkiμ
gSaA ,d oaQiuh ls vk'k; gS ^og oaQiuh tks fd oaQiuh vfèkfu;e
O;olk; laxBu osQ Lo:i osQ :i 2013 osQ varxZr ;k fdlh vU; iwoZ oaQiuh vfèkfu;e osQ varxZr
esa la;Dq r iwt
¡ h oaQiuh dh ewy izÑfr
rFkk oaQiuh osQ lnL;ksa osQ nkf;Ro lEkkesfyr ;k iathÑr gS*A osQoy dkuwu }kjk jfpr gksus osQ dkj.k]
osQ vk/kj ij oaQifu;ksa osQ fofHkUu ;g osQoy mu ifjlaifÙk;ksa dks vius fu;a=k.k esa j[k ldrh gS ftuosQ
Ke
2021-22
2 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
lkoZeqnzk dk iz;ksx djrh gSA blfy, ;g oqQN fo'ks"krk,¡ j[krh gS tks fd bls vU; laLFkkuksa ls i`Fkd djrh
gSaA ;s fuEufyf[kr gSa&
• fuxfer laLFkkμ le;≤ ij ykxw gksus okys dkuwuksa osQ izko/kuksa osQ vuqlkj ,d oaQiuh dk
fuekZ.k fd;k tkrk gSA lekU;r% Hkkjr esa oaQifu;ksa dk fuekZ.k rFkk iathdj.k oaQiuh vf/fu;e
osQ varxZr gksrk gS] cSafdx rFkk chek oaQifu;ksa dks NksM+dj] ftuosQ fy, i`Fkd dkuwu gSA
• i`Fkd oSèkkfud vfLrRoμ ,d oaQiuh dk vyx dkuwuh vfLrRo gksrk gS tks fd blosQ lnL;ksa
ls fHkUu gksrk gSA oaQiuh fdlh Hkh izdkj dh ifjlaifÙk dk Ø; dj ldrh gSA ;g vuqcaèk
dj ldrh gS vkSj vius uke ls cSad [kkrk Hkh [kksy ldrh gSA
• lhfer nkf;Roμ blosQ lnL;ksa dk nkf;Ro osQoy muosQ }kjk [kjhns x, va'kksa dh vnÙk jkf'k
rd gh lhfer gksrk gSA xkjaVh }kjk lhfer oaQiuh dh fLFkfr esa] oaQiuh osQ lekiu dh n'kk
esa lnL;ksa dk nkf;Ro muosQ }kjk nh xbZ xkjaVh rd gh lhfer jgrk gSA
• LFkk;h mÙkjkfèkdkjμ oaQiuh ,d Ñf=ke O;fDr gS tks fd dkuwu }kjk fu£er gksus osQ dkj.k
blosQ lnL;ksa osQ ifjo£rr gksus ij Hkh vfLrRo esa jgrh gSA ,d oaQiuh dks osQoy dkuwu }kjk
•
fujarj fØ;k'khy jgrh gSA
av
fo?kfVr fd;k tk ldrk gSA oaQiuh osQ lnL;ksa dh e`R;q] fnokfy;kiu gksus dh fLFkfr esa Hkh
oaQiuh osQ vfLrRo ij dksbZ izHkko ugha iM+rk lnL; vkrs&tkrs jgrs gSAa blosQ ckotwn Hkh oaQiuh
lkoZeqnkz μ oaQiuh o`Qf=ke O;fDr gksus osQ dkj.k vius uke osQ gLrk{kj ugha dj ldrhA blfy,
sh
izR;sd oaQiuh dks ,d lkoZeqnzk dk iz;ksx vko';d gS tks fd vfèkdkfjr :i ls oaQiuh osQ
fy, gLrk{kj djrh gSA dksbZ nLrkos”k ;fn bl ij oaQiuh dh lkoZeqnzk ugha gS rks dksbZ oaQiuh
blosQ fy, ckè; ugha gksxhA
• va'kksa dk gLrkarj.kμ ,d lkoZtfud fyfeVsM oaQiuh osQ va'k eqDr :i ls gLrkarj.kh; gksrs
Ke
gSaA va'kksa osQ gLrkarj.k osQ fy, oaQiuh dh vuqefr ;k fdlh lnL; dh lgefr dh dksbZ
vko';drk ugha gksrhA ysfdu oaQiuh osQ var£u;eksa esa va'kksa dks gLrkarfjr djus osQ rjhosQ dk
mYys[k gksrk gSA
• vfHk;ksx pykuk rFkk vfHk;ksftr gksukμ dkuwuh O;fDr gksus osQ dkj.k ,d oaQiuh lafonk dj
ldrh gS rFkk lafonkxr~ vf/dkjksa osQ izorZu gsrq nwljksa dks ckè; dj ldrh gSA ;g vfHk;ksx
pyk ldrh gS rFkk ;fn oaQiuh lafonk dk mYya?ku djs mlosQ uke ls ml ij vfHk;ksx pyk;k
tk ldrk gSA
1.2 oaQiuh osQ izdkj
oaQifu;ksa dk oxhZdj.k ;k rks muosQ lnL;ksa osQ nkf;Ro osQ vkèkkj ij ;k blosQ lnL;ksa dh la[;k osQ vkèkkj
ij fd;k tk ldrk gSA oaQiuh osQ lnL;ksa osQ nkf;Ro osQ vkèkkj ij ,d oaQiuh dks uhps nh xbZ rhu Jsf.k;ksa
esa oxhZÑr fd;k tk ldrk gSA
(i) va'kksa }kjk lhfer oaQiuhμ ,slh oaQiuh esa blosQ lnL;ksa dk nkf;Ro muosQ }kjk fy, x, va'kksa
osQ okLrfod ewY; rd lhfer gksrk gSA ;fn ,d lnL; }kjk va'kksa dh iw.kZ jkf'k dk Hkqxrku
dj fn;k x;k gS rks lnL; osQ fgLls dksbZ nkf;Ro ugha gksxkA pkgs oaQiuh dk ½.k oqQN Hkh
gksA ml lnL; dks viuh futh ifjlaifÙk ls ,d iSls dk Hkh Hkqxrku ugha djuk gksxkA gkyk¡fd]
2021-22
va'kiw¡th osQ fy, ys[kkadu 3
;fn dksbZ nkf;Ro 'kkfey gS Hkh] rks mls oaQiuh osQ vfLrRo osQ nkSjku vFkok lekiu ij ykxw
fd;k tk ldrk gSA
(ii) xkjaVh }kjk lhfer oaQiuhμ ,slh oaQifu;ksa esa lnL;ksa dk nkf;Ro] oaQiuh osQ lekiu gksus dh
n'kk esa muosQ }kjk fn, x, va'knku osQ opu rd lhfer gksrk gSA vr% blosQ lnL;ksa dk
nkf;Ro blosQ lekiu dh ?kVuk ij gh mRiUu gksxkA
(iii) vlhfer oaQiuhμ tc oaQiuh osQ lnL;ksa dk nkf;Ro lhfer ugha gksrk gS] rks ;g oaQiuh
vlhfer oaQiuh dgykrh gSA tc oaQiuh dh ifjlaifÙk blosQ }kjk fy, x, ½.kksa dk Hkqxrku
djus esa vleFkZ jgrh gS] rks blosQ lnL;ksa dh futh ifjlaifÙk;ksa dks bl mís'; dh iw£r osQ
fy, iz;ksx esa yk;k tkrk gSA nwljs 'kCnksa esa ysunkj muosQ cdk;s dk nkok oaQiuh osQ lnL;ksa
ij dj ldrs gSaA bl izdkj dh daifu;k¡ Hkkjr esa ugha ikbZ tkrh gaSA
lnL;ksa dh la[;k osQ vk/kj ij daifu;ksa dks fuEufyf[kr rhu Js.kh;ksa esa ck¡Vk tk ldrk gS %
d- lkoZtfud daiuh % lkoZtfud daiuh ls vk'k; ,d ,slh dEiuh ls gS tks fd
(v) ,d futh daiuh ugha gSA
av
(c) ,d daiuh tks futh daiuh dh lgk;d daiuh ugha gSA
[k- futh daiuh % ,d futh daiuh oks gS tks vius vuqPNsnksa osQ vuqlkj
(v) vius va'kksa osQ gLrkukarj.k osQ vf/kdkj dks çfrcaf/r djrh gS
(c) ,dy O;fDr daiuh osQ vfrfjDr vius lnL;ksa dh la[;k dks 200 rd lhfer j[krh gS (blosQ
sh
deZpkfj;ksa dks NksM+dj)
(l) turk dks dEiuh dh fdlh Hkh çfrHkwfr osQ vfHknku osQ fy, vkea=k.k fu"ks/ djrh gS%
x- ,dy O;fDr daiuh (OPC) daiuh vf/kfu;e 2013 osQ [kaM 2 (62)] osQ vuqlkj ,dy O;fDr
daiuh ls vk'k; ml dEiuh ls gS ftlesa osQoy ,d gh O;fDr gksrk gSA daiuh (lekos"k.k) fu;e]
Ke
2021-22
4 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
1.3.1 va'kiw¡th dk oxhZdj.k
ys[kkadu dh n`f"V ls oaQiuh dh va'kiw¡th dks fuEu izdkj Js.khc¼ fd;k tk ldrk gSμ
• vfèkÑr iw¡thμ vfèkÑr iw¡th] oaQiuh dh va'kiw¡th dh og jkf'k gS tks fd oaQiuh osQ lhek
ik"kZn fu;e osQ }kjk fuxZfer djus gsrq vf/Ñr gSA oaQiuh lhek ik"kZn fu;e esa mYysf[kr iw¡th
ls vf/d jkf'k dks ,df=kr ugha dj ldrhA ;g izkf/Ñr ;k iathÑr iw¡th Hkh dgykrh gSA
vfèkÑr iw¡th oaQiuh vfèkfu;e esa nh xbZ izfØ;k osQ vuqlkj de ;k ”;knk dh tk ldrh
gSA ;g è;ku nsus ;ksX; gS fd oaQiuh leLr vfèkÑr iw¡th dks turk esa vfHknku osQ fy, ,d
gh le; esa fuxZfer djus osQ fy, ckè; ugha gSA oaQiuh viuh vko';drkvksa osQ vuqlkj
va'kiw¡th fuxZfer dj ldrh gS] ijarq fdlh Hkh fLFkfr esa ;g iw¡th vfèkÑr iw¡th ls vf/d
ugha gks ldrhA
• fuxZfer iw¡thμ vfèkÑr iw¡th dk og Hkkx ftls turk dks va'k vfHknku osQ fy, okLrfod
:i ls izLrkfor fd;k tkrk gS mls fuxZfer iw¡th dgrs gSaA blesa os va'k Hkh lfEefyr gSa tks
av
ifjlaifÙk foozsQrkvksa dks rFkk oaQiuh osQ ik"kZn lhek fu;e osQ gLrk{kjdrkZvksa dks fuxZfer fd,
tkrs gSaA vfèkÑr iw¡th dh og jkf'k tks fd turk esa vfHknku ugha dh xbZ gS vfuxZfer iw¡th
dgykrh gS rFkk bls vkxkeh frfFk dks fdlh Hkh le; turk esa vfHknku osQ fy, fuxZfer
sh
fd;k tk ldrk gSA
• vfHknÙk iw¡thμ ;g fuxZfer iw¡th dk og Hkkx gS tks turk }kjk okLrfod :i ls vfHknÙk dh
xbZ gSA tc va'kksa dk turk }kjk iw.kZ :i ls vfHknku gksrk gS rks fuxZfer iw¡th vkSj vfHknÙk
iw¡th leku gksxhA ;g è;ku nsus ;ksX; gS fd varr%] vfHknÙk iw¡th vkSj fuxZfer iw¡th leku gaS
Ke
D;ksafd ;fn vfHknku osQ fy, va'kksa dh la[;k] fuxZfer la[;k ls de gS rks oaQiuh osQoy mUgha
va'kksa dk vkcaVu djsxh ftuosQ fy, vfHknku izkIr gks pqdk gSA fdlh fLFkfr esa ;g va'kksa dh
la[;k] ;fn fuxZfer la[;k ls ”;knk gS rks vkcafVr va'k] fuxZfer va'kksa osQ leku gksaxsA nwljs
'kCnksa esa] vfèk vfHknku osQ rF;] iqLrdksa esa ugha izn£'kr fd, tkrs gSaA
• ek¡xh xbZ ;k ;kfpr iw¡thμ vfèkÑr iw¡th dk og Hkkx tks fd va'kksa ij ek¡xh tkrh gSA oaQiuh
leLr jkf'k ;k va'kksa ij vafdr ewY; osQ Hkkx dks ek¡xus dk fu.kZ; ys ldrh gSA mnkgj.k osQ
fy,] ;fn vkcafVr va'kksa dk vafdr ewY; (okLrfod ewY; Hkh dgykrk gS) 10 #i;s gS vkSj
oaQiuh us osQoy 7 #i;s izfr va'k ek¡xk gS rks bl fLFkfr esa ek¡xh gqbZ ;k ;kfpr iw¡th osQoy
7 #i;s izfr va'k gksxhA 'ks"k 3 #i;s dks va'kèkkfj;ksa ls fdlh Hkh le; vko';drkuqlkj ek¡x
fy;k tk ldrk gSA
• iznÙk iw¡thμ ;g ek¡xh xbZ iw¡th dk og Hkkx gS tks fd va'kèkkfj;ksa ls okLro esa izkIr dj fy;k
x;k gSA tc va'kèkkjh leLr ek¡x jkf'k dk Hkqxrku dj nsrs gSa rc ek¡x iwt ¡ h iznÙk iwt¡ h osQ leku
gksxhA ;fn dksbZ va'kèkkjh ek¡xh xbZ jkf'k dk Hkqxrku ugha djrk gS rks ;g jkf'k cdk;k ek¡x
dgykrh gSA blfy, iznÙk iw¡th] ek¡xh xbZ iw¡th esa ls cdk;k ek¡x dh jkf'k dks ?kVkus ij 'ks"k
osQ leku gksxhA
2021-22
va'kiw¡th osQ fy, ys[kkadu 5
vfHknÙk iw¡th
2,000 va'kksa ij ek¡x jkf'k osQ vfrfjDr oaQiuh us lHkh jkf'k izkIr dj yhA mijksDr jkf'k lujkbZt oaQiuh
fyfeVsM osQ [kkrksa dh fVIi.kh rqyu&i=k osQ [kkrksa ij fVIif.k;ksa esa fuEu izdkj n'kkZ;k tk,xkμ
va'kiw¡th (#-)
vf/Ñr vFkok iathÑr vFkok izkf/Ñr iw¡th
4,00,000 va'k 10 #- 40,00,000
fuxZfer iw¡th
2,00,000 va'k 10 izR;sd 20,00,000
vfHknÙk iw¡th
vfHknÙk ijarq iw.kZ iznÙk ugha
2,00,000 va'k 10 #- izR;sd 8 #- ;kfpr 16,00,000
?kVk;kμ cdk;k ek¡x 6,000
15,94,000
2021-22
6 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
1.4 va'kksa dh Jsf.k;k¡ ,oa izÑfr
va'k] ml bdkbZ ls lacaèk j[krs gSa] ftlesa oaQiuh dh oqQy iw¡th caVh gksrh gSA blfy, ,d va'k] oaQiuh
dh va'kiw¡th dk og Hkkx gS tks fd oaQiuh osQ LokfeRo esa fgr j[kus osQ vkèkkj rS;kj djrk gSA O;fDr]
tks fd va'kksa osQ }kjk jkf'k dk ;ksxnku nsrs gSa oaQiuh osQ va'kèkkjh dgykrs gSaA
vfèkÑr iw¡th dh jkf'k] va'kksa dh la[;k osQ lkFk ftlesa dh og foHkkftr gS] lhek ik"kZn fu;e
n'kkZ, tkrs gSa] ysfdu va'kksa dh Jsf.k;k¡ ftlesa fd oaQiuh dh iw¡th foHkkftr gS] mlosQ vfèkdkj ,oa
dÙkZO;ksa osQ lkFk] oaQiuh osQ var£u;eksa esa fu/kZfjr gksrs gSaA oaQiuh vf/fu;e osQ vuqlkj ,d oaQiuh nks
izdkj osQ va'kksa dk fuxZeu dj ldrh gSμ (1) iwokZfèkdkjh@vfèkekuh va'k_ (2) lerk va'k (lkekU; va'k
Hkh dgykrs gSa)
(v) vfèkekuh va'kèkkfj;ksa dks ,d fuf'pr jkf'k dk ykHkka'k ikus dk vFkok izR;sd va'k osQ vafdr
ewY; ij fuf'pr nj ls ifjdfyr fd, x, ykHkka'k ikus] lerk va'k/kfj;ksa dks ykHkka'k Hkqxrku
sh
ls iwoZ] dk vf/dkj gksrk gSA
(c) iw¡th osQ lacaèk esa ;g oaQiuh osQ lekiu ij bl va'k dh iw¡th okil izkIr djus dk vfèkdkj
lerk va'k ls iwoZ gksrk gSA
;|fi mijksDr nks 'krks± esa] vfèkeku va'kèkkjh oaQiuh osQ vkf/D;ksa esa iw.kZ :i ls ;k fdlh lhek
Ke
rd Hkkx ysus dk vfèkdkj j[krs gSa tks fd oaQiuh osQ lhek fu;eksa vFkok var£u;eksa esa igys ls o£.kr
gksrk gSA vr% vfèkeku va'k Hkkxh vkSj xSj&Hkkxh gks ldrs gSaA blh izdkj ;g va'k lap;h vkSj vlap;h
Hkh gks ldrs gSa vkSj 'kksè; rFkk v'kksè; Hkh gks ldrs gSaA
2021-22
va'kiw¡th osQ fy, ys[kkadu 7
Lo;a tk¡fp,&1
crkb;s fd fuEu esa ls dkSu&lk dFku lR; gSμ
(i) oaQiuh ,d Ñf=ke O;fDr gSA
(ii) ,d oaQiuh osQ va'kèkkjh] oaQiuh osQ fy, dk;Z djus osQ fy, mÙkjnk;h gSaA
(iii) oaQiuh dk izR;sd lnL;] izcaèk esa Hkkx ysus dk vfèkdkjh gSA
(iv) lkekU;r% oaQiuh osQ va'k gLrkarj.kh; gksrs gSa
(v) va'k vkosnu [kkrk ,d O;fDrxr [kkrk gSA
(vi) oaQiuh osQ lapkyd dks va'kèkkjh gksuk vko';d gSA
(vii) iznÙk iw¡th] ;kfpr iw¡th ls vfèkd gks ldrh gSA
(viii) iw¡th lap; dk fuekZ.k] iw¡th ykHkksa esa ls fd;k tkrk gSA
(ix) va'kksa osQ fuxZeu osQ le;] izfrHkwfr izhfe;e dh vfèkdre jkf'k 10% gksxhA
(x) iw¡th dk og Hkkx tks fd lekiu osQ le; ek¡xk x;k gS] vkjf{kr iw¡th dgykrk gSA
1.5
(xi)
(xii)
av
gj.k fd, x, va'kksa dk cV~Vs ij fuxZeu ugha fd;k tk ldrkA
ewy :i ls cV~Vs ij fuxZfer fd, x, va'kksa dks izhfe;e ij iqu% fuxZfer fd;k tk ldrk gSA
va'kksa dk fuxZeu
sh
oaQiuh dh iwt ¡ h dh fo'ks"krk ;g gS fd va'kksa dh jkf'k dks vklku fd'rksa ij ,df=kr fd;k tk ldrk gS tks fd
le; osQ O;rhr gksus osQ lkFk&lkFk foÙkh; vko';drkvksa ij ,df=kr fd;k tkrk gS ftls vkosnu jkf'k dgrs
gS]a rRi'pkr~ Js.kh dks vkcaVu (vkcaVu jkf'k) dgrs gSa vkSj 'ks"k fd'r tks fd izFke ek¡x vkSj blh izdkj f}rh;
ek¡x dgykrh gSA vafre fd'r osQ vkxs vafre ek¡x dk iz;ksx gksxk ;|fi] ;g va'kksa osQ vkosnu osQ le; oaQiuh
Ke
}kjk iw.kZ jkf'k dh ek¡x osQ vfèkdkj dks jksdus dk dksbZ rjhdk ugha gSA
va'k fuxZeu dh izfØ;k osQ varxZr egÙoiw.kZ pj.k fuEu gSaA
• fooj.k&if=kdk dk fuxZeuμ oaQiuh loZiFz ke turk esa izfooj.k i=k tkjh djrh gSA fooj.k&if=kdk
turk dks ,d vkea=k.k gksrk gS fd ,d ubZ oaQiuh vfLrRo esa vk pqdh gS vkSj bldks O;olk;
djus osQ fy, dks"kksa dh vko';drk gSA blesa oaQiuh osQ lacaèk esa iw.kZ tkudkfj;k¡ vkSj Hkkoh
fuos'kdrkZvksa ls ,df=kr dh tkus okyh jkf'k osQ rjhosQ fy[ks gksrs gSaA
• vkosnu i=kksa dh izkfIrμ tc turk esa fooj.k&if=kdk dks fuxZfer dj fn;k tkrk gS rks Hkkoh
fuos'kdrkZ va'kiw¡th esa vfHknku osQ fy, vis{kk djrs gSa rFkk vkosnu osQ lkFk&lkFk vkosnu jkf'k
izfooj.k esa fof'k"VhÑr fd, x, vuqlwfpr cSad esa tek djkrs gSaA oaQiuh dks izfooj.k i=k tkjh
djus osQ 120 fnu osQ Hkhrj U;wure vfHknku izkIr djuk gksxkA ;fn oaQiuh nh xbZ le;kofèk
esa mijksDr jkf'k izkIr djus esa foI+kQy@vleFkZ jgrh gS] rks oaQiuh vkcaVu dh izfØ;k ugha dj
losQxh rFkk izfooj.k tkjh djus osQ 130 fnu osQ Hkhrj vkosnu jkf'k ykSVkuh gksxhA
2021-22
8 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
• va'kksa dk vkcaVuμ ;fn U;wure vfHknku izkIr gks pqdk gS] rks ,d oaQiuh vc dkuwuh
vkSipkfjdrkvksa dks iwjk djus osQ i'pkr~ va'kksa dks vkcafVr djus dh izfØ;k dks iwjk dj ldrh
gSA ftu O;fDr;ksa dks va'k vkcafVr fd, tkus gSa mUgsa vkcaVu i=k Hkstk tkrk gS rFkk ftUgsa dksbZ
va'k vkcafVr ugha fd;k tkuk mUgsa [ksni=k Hkstk tkrk gSA tc vkcaVu fd;k tkrk gS rks oaQiuh rFkk
vkosndksa] tks fd vc oaQiuh osQ va'kèkkjh gS]a osQ chp ,d oSèk vuqcaèk gks tkrk gSA
U;wure vfHknku
blls vk'k; gS] og U;wure jkf'k tks fd lapkydksa dh jk; esa O;kikfjd vko';drkvksa dks iwjk djus
osQ fy, vko';d gS] tks fd lacafèkr gSaμ
• fdlh Hkh ifjlaifÙk dk Ø; ewY;] ;k tks Ø; dh xbZ ;k Ø; dh tkuh gS tks fd iw.kZ ;k vkaf'kd
:i ls va'kksa dh jkf'k ls Hkqxrku fd;k tkuk gSA
•
•
•
•
av
oaQiuh osQ }kjk izkjafHkd O;;ksa dks ns; gksuk ;k va'kksa osQ fuxZeu osQ lacèa k esa fdlh izdkj dk deh'ku
ns;A
mijksDr nks ifjfLFkfr;ksa esa oaQiuh }kjk fdlh izdkj dh mèkkj yh xbZ jkf'k dk iquHkqZxrkuA
dk;Z'khy iw¡th_
O;kolkf;d fØ;kdykiksa dks iwjk djus osQ fy, dksbZ vU; [kpZA
sh
;g Lej.kh; gS fd lsch fn'kkfunZs'k] 2000 [6.3.8.1 vkSj 6.3.8.2] osQ vuqlkj U;wure vfHknku
tkjh dh xbZ jkf'k dk 90% ls de ugha gksuk pkfg;sA ;fn ;g 'krZ iw.kZ ugha gksrh rks oaQiuh vkosnu
ij izkIr leLr jkf'k dks ykSVkus osQ fy, ckè; gksrh gSaA vfHknku osQ can gksus dh frfFk osQ 8 fnuksa osQ
foyac dh fLFkfr esa oaQiuh ml jkf'k ij 15% C;kt nsus osQ fy, ckè; gksxh [/kjk 73(2)]A
Ke
va'kksa dks leewY; ;k vfèkykHk ij fuxZfer fd;k tk ldrk gSA va'kksa dk leewY; ij fuxZeu
dgykrk gS ;fn mudh fuxZfer jkf'k] fn, x, fu;e o 'krks± osQ vuqlkj vafdr ewY; osQ cjkcj gks tc
oaQiuh }kjk fuxZfer va'kksa dk ewY; vafdr ewY; ls vfèkd gks rks ;g vfèkewY; ij fuxZeu gSA bl rF;
osQ vuqlkj ;fn va'kksa dks leewY; vkSj vfèkykHk ij fuxZfer fd;k tkrk gS rks oaQiuh dh va'kiw¡th tSlh
fd igys o£.kr gS] dks fd'rksa osQ varxZr izkIr fd;k tkrk gS tks fd fHkUu&fHkUu pj.kksa ij ns; gksrh gSA
2021-22
va'kiw¡th osQ fy, ys[kkadu 9
•
av
vkosndksa ls vkea=k.k dh LohÑfr feyus ij ;g jkf'k tks fd vkosnu ij izkIr gqbZ gS] dks ml iw¡th
[kkrs esa gLrkarj.k fd;k tk,xk] D;ksafd vkSipkfjd :i ls ;g ml dk Hkkx gksrh gSA
jnn~ fd, x, vkosnu i=k izkIr&jkf'k iwjh rjg vkosndksa dks dkuwu lsch ¼kjk fu/kZfjr vof/ osQ
Hkhrj ykSVkuh gksxhA
sh
;fn de va'kksa dk vkcaVu fd;k x;k gS rks vkosnu ls vfèkd jkf'k dks vkcafV;ksa ij vkcaVu osQ
ns; gksus ij lek;ksftr dh tk,xhA
• ¡ h osQ lacèa k esa ckn okyh 2 pj.k va'k vkosnu [kkrs dks can djsxa s tks fd va'kiw¡th ysunsuksa dk
va'kiwt
,d vLFkk;h [kkrk gSA
Ke
va'kksa osQ vkcaVu osQ lacaèk esa jks”kukepk izfof"V;k¡ fuEu izdkj gksaxhμ
1. vkosnu ij izkIr jkf'k dk gLrkarj.k
va'k vkosnu [kkrk uke
va'kiw¡th [kkrs ls
(μva'kksa ij vkosnu jkf'k dk va'kiw¡th ls gLrkarj.k)
2. vLohÑr vkosnuksa dh jkf'k dks okil djus ij
va'k vkosnu [kkrk uke
cSad [kkrs ls
(μva'kksa ij vLohÑr vkosnuksa ij jkf'k dh okilh ij)
3. vkcaVu ij ns; jkf'k osQ fy,
va'k vkcaVu [kkrk uke
va'kiw¡th [kkrs ls
4. vfèkd vkosnu jkf'k osQ lek;kstu osQ fy,
va'k vkosnu ij [kkrk uke
va'k vkcaVu [kkrs ls
(μva'kksa ij vkosnu jkf'k dks vkcaVu ns; jkf'k esa lek;kstu)
2021-22
10 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
5. vkcaVu jkf'k osQ izkIr gksus ijμ
cSad [kkrk uke
va'k vkcaVu [kkrs ls
(μva'kksa ij& izfr va'k dh nj ls izkIr vkcaVu jkf'k)
O;ogkj (2) vkSj (4) dks la;qDr :i esa bl izdkj Hkh fy[kk tk ldrk gS
va'k vkosnu [kkrk uke
cSad [kkrs ls
va'k vkcaVu [kkrs ls
(μva'kksa ij vLohÑr vkosnuksa ij jkf'k dh okilh vkSj vkosnu jkf'k dks vkcaVu ns; jkf'k esa
lek;kstu)
dHkh&dHkh oaQiuh dh iqLrdksa esa va'k vkosnu vkSj va'k vkcaVu [kkrk la;Dq r :i ls [kksyk tkrk gS tks
va'k vkosnu vkSj vkcaVu [kkrk dgykrk gSA la;Dq r [kkrk bl dkj.k ij vkèkkfjr gS fd ¶vkcaVu fcuk vkosnu
osQ vlaHko gS tcfd vkosnu fcuk vkcaVu osQ vFkZfoghu gS¸A va'kiwt ¡ h dh bu nks ifjfLFkfr;ksa esa ?kfu"B varl±cèa k
2021-22
va'kiw¡th osQ fy, ys[kkadu 11
,-,l-ch-,- Hkkjrh; çfrHkwfr ,oa fofue; cksMZ (lsch) }kjk fodflr ,d çfØ;k gS ftlosQ }kjk
çfrHkwfr;ksa osQ vkbZ-ih-vks- vkSj vkf/dkfjd fuxZe osQ vfHknku osQ fy, vkosnu fd;k tkrk gSA bl fof/
osQ rgr] vkosnd bl fuxZe osQ vfHknku osQ fy, cSad dks vkosnu jkf'k osQ fy, vius cSad •krs dks
vo#¼ djus osQ fy, vf/Ñr djrk gSA cSad vkosnd osQ •krs esa vkosnu dk iSlk rHkh ukes djrk gS]
tc mls vkoafVr çfrHkwfr;ksa ij ns; jkf'k osQ fy, çfrHkwfr;k¡ vkoafVr dh xbZ gSa (va'k@½.ki=k vkfn)A
;fn çfrHkwfr;k¡ vkoafVr ugha dh tkrh gSa] rks cSad jkf'k ls vojks/ (xzg.kkf/dkj) gVk nsrk gSA
,-,l-ch-,- vk/kfjr vkosnuksa osQ varxZr] vkosnu dh xbZ çfrHkwfr;ksa ij ns; vkosnu jkf'k cSad }kjk
vo#¼ dh tkrh gS] ;kuh] ;g vkosnu dh xbZ çfrHkwfr dh jkf'k ij ,d xzg.kkf/dkj osQ :i esa ns;
gksrh gSA daiuh }kjk çfrHkwfr;k¡ vkoafVr djus osQ ckn] cSad vkoafVr çfrHkwfr;ksa ij ns; jkf'k ls vkosnd
osQ cSad •krs dks ukes djrk gS vkSj 'ks"k jkf'k ls xzg.kkf/dkj gVkrk gSA
ek¡x ijμ va'kksa dks iw.kZ Hkqxrku izkIr djus esa vkSj va'kèkkjdksa ls va'kksa dh iw.kZ jkf'k olwy djus esa ek¡x
,d vko';d Hkwfedk fuHkkrh gSA vkcaVu dh iw.kZvof/ rd] va'kksa osQ iw.kZ :i ls Hkqxrku uk ek¡xs tkus
av
dh fLFkfr esa] funs'kd va'kksa ij 'ks"k jkf'k dks fdlh Hkh le; vko';drkuqlkj ek¡xs tkus dk fu.kZ; ysus
dk vfèkdkj j[krs gSaA ;g Hkh laHko gS fd va'kèkkfj;ksa }kjk ek¡x Hkqxrku dk le; va'kksa osQ fuxZeu osQ
le; fn;k x;k gks ;k fooj.k&i=k esa bldk mYys[k fd;k x;k gksA
va'kksa ij ek¡x osQ lacaèk esa nks egÙoiw.kZ fcanq gSa izFke dksbZ Hkh ek¡x jkf'k va'kksa osQ vafdr ewY; ls
sh
25% ls vfèkd ugha gksxhA f}rh; nks ek¡x osQ eè; esa de ls de ,d ekg dk varjky gksuk pkfg,
;k tSlk dh oaQiuh osQ lhek var£u;e esa izkoèkku fd;k x;k gksA
va'kksa ij ek¡x jkf'k izkIr gksus ij fuEuor~ jks”kukepk izkof"V dh tkrh gSμ
1. ek¡x jkf'k ns; gksus ij
Ke
2021-22
12 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
turk esa vfHknku osQ fy, tc va'kksa dks fuxZfer fd;k tkrk gS rks fuEu ckrksa dks è;ku esa j[kk tk,xkμ
1. vkosnu jkf'k] va'kksa osQ vafdr ewY; dk de ls de 5% gksuh pkfg,A
2. ek¡x dks lhek var£u;e osQ izkoèkku osQ vqulkj gh ek¡xk tk,xkA
3. ogk¡] tgk¡ ij dksbZ var£u;e ugha gS rks ¶lkj.kh&v¸ esa fn, x, fuEu izkoèkku ykxw gksaxsA
(v) nks ek¡xksa osQ eè; ,d eghus dk varjky gksxkA
(c) ek¡xh xbZ jkf'k va'kksa osQ vafdr ewY; dk 25% ls ”;knk ugha gksxkA
(l) va'kèkkfj;ksa dks jkf'k osQ Hkqxrku osQ fy, de ls de 14 fnuksa dk uksfVl fn;k tkuk pkfg,A
(n) leku Js.kh osQ lHkh va'kksa ij ek¡x dks ,d leku vkèkkj ls ek¡xk tk,xkA
fVIi.khμ lerk va'k rFkk vfèkeku va'k nksuksa osQ fy, ys[kkadu dh izfØ;k leku gS] nksuksa esa eè; varj
(Hksn) osQ fy, izR;sd fd'r ls igys ^lerk* vkSj ^vfèkeku* 'kCnksa dk iz;ksx fd;k tk,xkA
mnkgj.k 1
av
eksuk vFkZ ewoj fyfeVsM us 100 #i;s okys 12,000 va'k fuxZZfer fd,A bu ij ns; jkf'k;k¡ fuEukuqlkj
gSaμ 30 #i;s vkosnu ij] 40 #i;s vkcaVu ij] 20 #i;s izFke ek¡x ij vkSj 'ks"k f}rh; rFkk vafre ek¡x
ijA 13,000 va'kksa osQ fy, vkosnu i=k Lohdkj fd, x,A funs'kdksa us 1,000 va'kksa osQ fy, vkosnu dks
sh
vLohdkj dj fn;k rFkk mudh leLr jkf'k ykSVk nh xbZA lHkh va'kksa ij vkcaVu jkf'k dks Lohdkj fd;k
x;k vkSj 100 va'kksa dks NksM+dj lHkh ns; jkf'k dks izkIr fd;k x;kA eksuk vFkZ ewoj fyfeVsM dh iqLrdksa
esa ysu&nsu izysf[kr djsaA
Ke
gy
2021-22
va'kiw¡th osQ fy, ys[kkadu 13
uke 2,38,000
2,40,000
sh
va'k izFke ek¡x [kkrs ls 2,38,000
(100 va'kksa dks NksM+dj lHkh va'kksa ij izFke ek¡x
jkf'k izkIr djus ij)
va'k f}rh; ,oa vafre ek¡x [kkrk uke 1,20,000
Ke
mnkgj.k 2
bZLVuZ oaQiuh fyfeVsM us 10 #i;s izR;sd dh jkf'k osQ 40,000 va'k turk osQ va'kiw¡th osQ fy, fux£er
fd,A bu ij ns; jkf'k;k¡ fuEukuqlkj gSaA vkosnu ij 4 #i;s] vkcaVu ij 3 #i;s vkSj 'ks"k izFke rFkk vaafre
ek¡x ijA 40,000 va'kksa osQ fy, vkosnu izkIr fd, x,A oaQiuh us vkosndksa dks leLr vkcaVu dj fn;kA
vkcaVu rFkk izFke vkSj vafre ek¡x ij ns; jkf'k dks izkIr dj fy;k x;kA oaQiuh dh iqLrdksa esa jks”kukepk
esa ysu&nsu izysf[kr djsaA
2021-22
14 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
bZLVuZ oaQiuh fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#i;s) (#i;s)
cSad [kkrk uke 1,60,000
va'k vkosnu [kkrs ls 1,60,000
(40,000 va'kksa ij 4 #- izfr va'k vkosnu jkf'k
izkIr djus ij)
va'k vkosnu [kkrk uke 1,60,000
va'kiw¡th [kkrs ls 1,60,000
(vkosnu jkf'k dks va'k [kkrs esa gLrkarfjr djus ij)
va'k vkcaVu [kkrk
va'kiw¡th [kkrs ls av
(40,000 va'kksa ij 3 #i;s izfr va'k vkcaVu
ij ns; jkf'k)
uke 1,20,000
1,20,000
sh
cSad [kkrk uke 1,20,000
va'k vkcaVu [kkrs ls 1,20,000
(40,000 va'kkas ij 3 #i;s izfr va'k vkcaVu dh
jkf'k izkIr gkus ij ij)
Ke
Lo;a djsa
1- 1 vizSy 2014 dks ,d fyfeVsM oaQiuh dks 40,000 #i;s dh vfèkÑr iw¡th okys 10 #i;s izR;sd
va'k osQ lkFk fuxfer (lfEefyr) fd;k x;kA oaQiuh us turk esa vfHknku osQ fy, 3]000 va'kksa
dks fuxZfer fd;k] ftu ij ns; jkf'k;k¡ gSaμ
2021-22
va'kiw¡th osQ fy, ys[kkadu 15
av
daiuh us ckn esa tu lk/kj.k esa vfHknku osQ fy, 2]00]000 va'k ,-,l-ch-,- vkSj HkkSfrd :i
ls tkjh fd,A blus 1]80]000 lerk va'kksa osQ fy, vkosnu çkIr fd,A lHkh vkosndksa dks va'k
vkoafVr fd, x, FksA
vf/Ñr va'k iw¡th] fuxZfer va'k iw¡th vkSj g"kZ fyfeVsM dh vfHknku dh xbZ va'k iw¡th dk
sh
fu/kZj.k djsaA
lekU;r% ;g ik;k x;k gS fd ek¡xh xbZ iw¡th dk Hkkx va'kèkkfj;ksa }kjk ns; frfFk rd pqdk;k ugha tkrkA
tc dksbZ va'kèkkjh ek¡xh xbZ vkcaVu dh jkf'k ;k ek¡x jkf'k dk Hkkx ns; frfFk rd ugha pqdk ikrk rks bl
jkf'k dks ;|fi] cdk;k ek¡x dgrs gSaA ek¡x jkf'k] lHkh ek¡x [kkrksa dk uke 'ks"k n'kkZrh gS rFkk bl jkf'k
dks [kkrksa dh fVIi.kh esa iznf'kZr fd;k tk,xk (ns[ksa vè;k; 3) rFkk bldks pqdrk iw¡th esa ls ?kVkdj
rqyu&i=k osQ nkf;Ro i{k esa n'kkZ;k tkrk gSA tgk¡ ,d oaQiuh ^cdk;k ek¡x [kkrk* rS;kj djrh gS] rks ,slh
fLFkfr esa vfrfjDr jks”kukepk izfo"Vh dh tk,xhA ;|fi ,slk djuk vko';d ugha gSA
cdk;k ek¡x [kkrk uke
va'k izFke ek¡x [kkrs ls
va'k f}rh; ,oa vafre ek¡x [kkrs ls
(cdk;k ek¡x jkf'k dks ys[kksa esa ys tkrs gq,)
oaQiuh dh lhek var£u;eμ lkekU;r% oaQiuh osQ lapkydksa dks cdk;k ek¡x jkf'k ij C;kt dh
jkf'k osQ fufnZ"V nj ls ifjorZu djus dk vfèkdkj nsrs gSa] bl izdkj dh fLFkfr esa ;fn var£u;e bldk
[kqyklk ugha djrs rks ^lkj.kh&,iQ* esa fn, x, fu;e osQ vuqlkj C;kt yxk;k tk,xk tks fd ;g n'kkZrk
2021-22
16 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gS fd C;kt nj 10% ls vf/d ugha gks ldrh gSA Hkqxrku fd, tkus okys C;kt dh x.kuk fu/kZfjr frfFk
rFkk va'kèkkjh }kjk okLrfod Hkqxrku dh frfFk osQ eè; dh le;kof/ osQ fy, dh tk,xhA
ek¡x jkf'k osQ C;kt lfgr izkfIr ij] C;kt dh jkf'k dks C;kt [kkrs esa tcfd ek¡x jkf'k dks Øe'k%
ek¡x [kkrs vFkok cdk;k ek¡x [kkrs esa tek fd;k tk,xkA tc va'kèkkjh cdk;k ek¡x jkf'k dk C;kt lfgr
Hkqxrku djrk gS rks bl lacaèk esa izfof"V fuEu izdkj ls gksxhA
cSad [kkrk uke
cdk;k ek¡x [kkrs ls
cdk;k ek¡x ij C;kt [kkrs ls
(C;kt lfgr ckdk;k ek¡x jkf'k izkIr gksus ij)
;fn oqQN Hkh o£.kr ugha gS] rks ;gka ek¡x ij C;kt dh jkf'k dks ys[ks esa ys tkus rFkk mijksDr izfof"V
djus dh vko';drk ugha gSA
mnkgj.k 3
bl izdkj gSaμ
av
Øksfud fyfeVsM us 10,000 lerk va'k tks fd 10 #i;s izR;sd gS] fuxZfer fd,A bu ij ns; jkf'k;k¡
vkosnu ij 2.50 #i;s_ vkcaVu ij 3 #i;s_ izFke ek¡x ij 2 #i;s rFkk 'ks"k f}rh; ,ao vafre
sh
ek¡x ijA lHkh va'kksa ij iw.kZ :i ls vfHknku Lohdkj fd;k x;k flok; ,d va'kèkkjh osQ] ftlus 100
va'kksa osQ fy, vkosnu fd;k ysfdu f}rh; ,ao vafre ek¡x jkf'k dk Hkqxrku ugha fd;kA bl ysu&nsu osQ
lanHkZ esa jks”kukepk izfof"V djsaA
Ke
gy
Øksfud fyfeVsM
jks”kukepk
frfFk fooj.k c-i`- uke tek
l- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 25,000
lerk va'k vkosnu [kkrs ls 25,000
(10,000 va'kksa ij 2.50 #- izfr va'k vkosnu jkf'k
Lohdkj dh xbZ)
lerk va'k vkosnu [kkrk uke 25,000
lerk va'kiw¡th [kkrs ls 25,000
(vkosnu jkf'k dks va'kiw¡th esa gLrkarfjr djus ij)
2021-22
va'kiw¡th osQ fy, ys[kkadu 17
25,000
sh
(vafre ek¡x jkf'k ns;)
cSad [kkrk uke 24,750
cdk;k ek¡x [kkrs ls uke 250
lerk va'k f}rh; ,oa vafre ek¡x [kkrs ls 25,000
(100 va'kksa osQ vfrfjDr vafre ek¡x jkf'k
Ke
2021-22
18 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
vfxze ek¡x [kkrk uke
lacafèkr ek¡x [kkrs ls
(vfxze ek¡x jkf'k dks ek¡x jkf'k osQ ns; osQ lkFk lek;ksftr djus ij)
vfxze ek¡x [kkrs dk 'ks"k oaQiuh osQ rqyu&i=k esa mi'kh"kZ vU; pkyw nkf;Ro tks 'kh"kZ pkyw nkf;Ro
osQ varxZr 'kh"kZd lerk ,oa ns;rkvksa esa n'kkZ;k tkrk gSA ysfdu pqdrk iw¡th dh jkf'k esa ugha tksM+k tk,xkA
tSls fd vfxze ek¡x ,d oaQiuh osQ fy, nkf;Ro gS] ;g oaQiuh dk dÙkZO; gS] fd bl izdkj dh
jkf'k dh izkfIr ij] izkfIr dh frfFk ls okLrfod ns; frfFk rd C;kt dk Hkqxrku djsA lekU;r% vfxze
ek¡x [kkrs ij ns; C;kt dh nj dk mYys[k fdlh Hkh oaQiuh osQ ik"kZn var£u;e esa fd;k tkrk gSA
;fn var£u;eksa esa bl lacaèk esa dksbZ izkoèkku ugha gS] rks vfxze ek¡x osQ lacaèk esa ^lkj.kh ,iQ* ykxw
gksxh tks fd ;g n'kkZrh gS fd C;kt dh nj 12% izfro"kZ ls ”;knk ugha gksxhA vfxze ek¡x osQ lacaèk esa
C;kt dh jkf'k dk ys[kkadu O;ogkj gksxkμ
1. C;kt dh jkf'k osQ Hkqxrku ij
vfxze ek¡x ij C;kt [kkrk
cSad [kkrs ls av
(vfxze ek¡x ij izkIr C;kt osQ Hkqxrku ij)
uke
vFkok
sh
2.(d) C;kt ns; gksus ij
vfxze ek¡x ij C;kt [kkrk uke
fofoèk va'kèkkfj;ksa osQ [kkrs ls
(vfxze ek¡x ij C;kt)
Ke
mnkgj.k 4
dksfudk fyfeVsM 2,00,000 #i;s dh vfèkÑr lerk iw¡th tks fd 2,000 va'kksa 100 #i;s izR;sd esa
foHkkftr gS] lkFk gh iw¡thÑr gS] us vfHknku osQ fy, 1,000 va'k fuxZfer fd,] ftu ij 25 #i;s
vkosnu jkf'k_ 30 #i;s vkcaVu jkf'k_ 20 #i;s izFke ek¡x ij_ vkSj 'ks"k vko';drkuqlkj ek¡xs tkus ijA
1,000 va'kksa osQ fy, vkosnu Lohdkj fd, x, vkSj vkcaVu fd;k x;kA vkcaVu dh jkf'k iw.kZ :i
ls izkIr dh xbZ] ysfdu tc izFke ek¡x jkf'k ek¡xh xbZ rks ,d va'kèkkjh ftls 100 va'k vkcafVr fd,
x, Fks] ek¡x jkf'k pqdkus esa vleFkZ Fkk rFkk ,d vU; va'kèkkjh us 50 va'kksa osQ fy, lai.w kZ jkf'k dk Hkqxrku
dj fn;kA oaQiuh us dksbZ vU; ek¡x ugha dhA
oaQiuh dh iqLrdksa esa va'kiw¡th osQ ysunsu ls lacafèkr vko';d jks”kukepk izfof"V;k¡ djasA
2021-22
va'kiw¡th osQ fy, ys[kkadu 19
gy
dksfudk fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
l- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 25,000
lerk va'k vkosnu [kkrs ls 25,000
(1,000 va'kksa ij ij 25 #- izfr va'k vkosnu jkf'k
izkfIr ij)
lerk va'k vkosnu [kkrk uke 25,000
va'kiw¡th [kkrs ls
30,000
sh
(1,000 va'kksa ij 30 #i;s izfr va'k vkcaVu jkf'k ns;)
cSad [kkrk uke 30,000
lerk va'k vkcaVu [kkrs ls 30,000
(vkcaVu jkf'k dh izkfIr ij)
Ke
O;ogkj esa leLr izkIr jkf'k dks jksdM+ cgh esa izysf[kr fd;k tk,xk] jks”kukepksa esa ugha
(ns[ksa mnkgj.k 5)A
2021-22
20 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 5
;wuhd fiDplZ fyfeVsM dk iathdj.k 5,00,000 #i;s dh vfèkÑr iw¡th ftldks 20,000 #i;s 5%
vf/eku (iwokZf/dkj va'k) 10 #i;s izR;sd va'k rFkk 30,000 lerk va'k] 10 #i;s izR;sd va'k esa ck¡Vk
x;kA oaQiuh us 10,000 iwokZfèkdkj rFkk 15,000 lerk va'kksa dk vfHknku izkfIr gsrq turk esa fuxZeu
fd;kA va'kksa ij ns; jkf'k fuEu izdkj gSμ
lerk va'k (#i;s) vf/eku va'k (#i;s)
vkosnu 2 2
vkcaVu 3 3
izFke ek¡x 2.50 2.50
f}rh; vkSj vafre ek¡x 2.50 2.50
lHkh va'kksa ij iw.kZ :i ls vfHknku Lohdkj fd;k x;kA f}rh; vkSj vafre ek¡x 100 lerk va'kksa
av
rFkk 200 vf/ekuh va'kksa osQ vfrfjDr lHkh ns; jkf'k;k¡ izkIr dh xb±A mijksDr ysunsu dks jks”kukepk
esa izysf[kr djsaA lkFk gh jksdM+ iqLrd vkSj rqyu&i=k Hkh rS;kj djsaA
gy
sh
;wuhd fiDplZ fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
Ke
(#-) (#-)
lerk va'k vkosnu [kkrk uke 30,000
5% vf/ekuh va'k vkosnu [kkrk uke 20,000
lerk va'kiw¡th [kkrs ls 30,000
5% vf/ekuh va'kiw¡th [kkrs ls 20,000
(vkcaVu jkf'k ns;)
lerk va'k vkcaVu [kkrk uke 45,000
5% vf/ekuh va'k vkcaVu [kkrk uke 30,000
lerk va'kiw¡th [kkrs ls 45,000
5% vf/ekuh va'kiw¡th [kkrs ls 30,000
(vkcaVu jkf'k ns;)
lerk va'k izFke ek¡x [kkrk uke 37,500
5% vf/ekuh izFke ek¡x [kkrk uke 25,000
lerk va'kiw¡th [kkrs ls 37,500
5% vf/ekuh va'kiw¡th [kkrs ls 25,000
(izFke ek¡x jkf'k ns;)
2021-22
va'kiw¡th osQ fy, ys[kkadu 21
2021-22
22 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
II. ifjlaifÙk;k¡
1- pkyw ifjlaifÙk;k¡
(d) udn ,oa udn rqY;kad 2 2,49,250
;ksx 2,49,250
[kkrksa dh fVIif.k;k¡μ
fooj.k (#-) (#-)
va'kiw¡th
vf/Ñr iw¡th
30,000 lerk va'k] 10 #i;s izR;sd 3,00,000
20,000 5% vf/ekuh va'k] 10 #i;s izR;sd 2,00,000
5,00,000
fuxZfer iw¡th
15,000 #- lerk va'k] 10 #i;s izR;sd av
10,000 #- 5% vf/ekuh va'k] 10 #i;s izR;sd
1,50,000
1,00,000
2,50,000
sh
vfHknÙk iw¡th
vfHknÙk ,ao iw.kZ iznÙk
14,900 #- lerk va'k] 10 #i;s izR;sd 1,49,000
9,800 #- 5% vf/ekuh va'k] 10 #i;s izR;sd 98,000 2,47,000
Ke
mnkgj.k 6
jksfgr ,aM oaQiuh us 30,000 va'k 10 #i;s izR;sd va'k fuxZfer fd,] ftl ij 3 #i;s vkosnu ij_ 3
#i;s vkcaVu_ vkSj 2 #i;s izFke ek¡x 2 eghus osQ i'pkr~ ns; gSA vkcaVu jkf'k dks NksM+dj lHkh ns; jkf'k
izkIr gqbZ ysfdu izFke ek¡x ij ,d va'kèkkjh ftlosQ ikl 400 va'k Fks izFke ek¡x jkf'k dk Hkqxrku ugha
fd;k vkSj ,d vU; va'kèkkjh ftlosQ ikl 300 va'k Fks] us f}rh; vkSj vafre ek¡x tks fd 2 #i;s gS
vHkh ek¡xh ugha xbZ dk Hkqxrku dj fn;kA oaQiuh dh iqLrdksa esa vko';d jks”kukepk izfof"V;k¡ djsaA
2021-22
va'kiw¡th osQ fy, ys[kkadu 23
gy
jksfgr ,aM oaQiuh dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 90,000
va'k vkosnu [kkrs ls 90,000
(30,000 va'kksa ij ij 3 #- izfr vkosnu jkf'k
dh izkfIr ij)
va'k vkosnu [kkrk uke 90,000
va'kiw¡th [kkrs ls 90,000
(vkosnu jkf'k dks va'kiw¡th esa gLrkarfjr djus ij)
va'k vkcaVu [kkrk
va'kiw¡th [kkrs ls av
(30,000 va'kksa ij 3 #i;s izfr va'k vkcaVu jkf'k
ns; gksus ij)
uke 90,000
90,000
sh
cSad [kkrk uke 90,000
va'k vkcaVu [kkrs ls 90,000
(vkcaVu jkf'k dh izkfIr gksus ij)
va'k izFke ek¡x [kkrk uke 60,000
Ke
2021-22
24 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
Lo;a djsa
1. ,d oaQiuh us 20,000 lerk va'k 10 #i;s izR;sd tks fd 3 #i;s vkosnu_ 3 #i;s vkcaVu_ 2
#i;s izFke ek¡x_ vkSj 2 #i;s f}rh; ek¡x vkSj vafre ek¡x ij ns; gS] dk fuxZeu fd;kA vkcaVu
jkf'k dks 1 ebZ 2014 ;k mlls igys Hkqxrku fd;k tk ldrk gSA izFke ek¡x] 1 vxLr 2014
;k mlls igys vkSj f}rh; vkSj vafre ek¡x 1 vDrwcj 2014 ;k mlls igys Hkqxrku fd;k tk ldrk
gSA ^,Dl* ftldks 1,000 va'k vkcafVr fd, x,] us vkcaVu rFkk ek¡x jkf'k dk Hkqxrku ugha fd;k_
^okbZ* ftldks 600 va'k vkcafVr fd, x, Fks] us nksuksa ek¡x jkf'k dk Hkqxrku ugha fd;k vkSj ^”ksM*
ftlosQ ikl 400 va'k Fks] us vafre ek¡x dk Hkqxrku ugha fd;kA jks”kukepk izfof"V;k¡ dhft, rFkk
30 ekpZ 2015 ij oaQiuh dk rqyu&i=k rS;kj djsaA
2. vYiQk oaQiuh fyfeVsM us 10 #i;s izR;sd osQ 10,000 va'k] fuxZfer fd,A bu ij ns; jkf'k;k¡ bl
izdkj gSaA 3 #i;s vkosnu ij_ 2 #i;s vkcaVu ij vkSj 'ks"k nks leku fd'rksa ij ns; gSA vkcaVu
dh jkf'k 30 ekpZ 2015 ;k mlls igys_ izFke ek¡x jkf'k 30 tqu 2015 ;k mlls igys vkSj vafre
av
ek¡x jkf'k 31 vxLr ;k mlls igys ns; gSA feLVj ^v* ftudks 600 va'kksa dk vkcaVu fd;k x;k
Fkk_ us va'kksa osQ vafdr ewY; dk lHkh 'ks"k vkcaVu osQ le; gh dj fn;kA oaQiuh dh iqLrdksa esa
jks”kukepk izfof"V;k¡ izysf[kr djsa vkSj bl frfFk ij oaQiuh dk fLFkfr fooj.k Hkh rS;kj djsaA
OkSdfYid :i ls %
sh
frfFk fooj.k c-i`-l- uke tek
jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 59 ] 200
Ke
1.6.3 vfèk&vfHknku
oqQN fLFkfr;ksa esa tc oaQiuh dks turk esa fuxZfer va'kksa ls vfèkd va'kksa osQ fy, vkosnu i=k izkIr gks
tkrs gSa] tks fd vDlj oaQiuh dh etcwr@lqn`<+ foÙkh; fLFkfr ,oa vPNs izca/ osQ dkj.k gksrk gS]
vfèk&vfHknku dgykrk gSA
bl izdkj dh fLFkfr esa lapkydksa osQ ikl blosQ O;ogkj osQ fy, rhu fodYi ekStwn gSaμ (1) oqQN
vkosnuksa dks iw.kZ :i ls Lohdkj djosQ rFkk 'ks"k dks iw.kZ :i ls euk dj fn;k tkrk gS_ (2) lHkh vkosndksa
2021-22
va'kiw¡th osQ fy, ys[kkadu 25
osQ va'kksa dk vkcaVu vkuqikfrd ;k lekuqikr :i esa fd;k tk ldrk gS_ rFkk (3) mijksDr nksuksa fofèk;ksa
dks la;qDr :i ls ykxw dj ldrs gSa] tks fd O;ogkj esa lcls lkekU; fofèk gSA
vf/&vfHknku dh leL;kvksa dk varr% lek/ku va'kksa osQ vkcaVu }kjk fd;k tkrk gSA vr% ys[kkadu
osQ n`f"Vdks.k ls vf/&vfHknku dh fLFkfr dks vkosnu vkSj vkcaVu osQ laiw.kZ <k¡ps osQ vanj j[kk tkrk gSA
vFkkZr~ vkosnu jkf'k dh izkfIr] vkcaVu ij ns; jkf'k vkSj va'k/kjdksa ls izkfIr rFkk ;g izfof"V;ksa osQ izfr:i
ls izfrfcafcr gSaA
izFke fodYiμ tc lapkyd oqQN vkosnu dks iw.kZ :i ls Lohdkj djrs gSa rFkk vU; dks iw.kZ :i ls
jnn~ dj nsrs gSa] rks jnn~ vkosnu ls izkIr jkf'k dks iw.kZ :i ls ykSVk fn;k tkrk gSA mnkgj.k osQ fy,] ,d
oaQiuh us 20,000 va'kksa osQ fy, vkea=k.k fd;k rFkk 25,000 va'kksa osQ fy, vkosnu izkIr fd,A lapkydksa
us 5,000 va'kksa osQ fy, fd, x, vkosnu dks fcyoqQy jnn~ dj fn;k tks fd vko';d la[;k ls vfèkd
Fks vkSj vkosnu jkf'k dks iw.kZ :i ls okil dj fn;k x;kA bl fLFkfr esa vkosnu vkSj vkcaVu ij jks”kukepk
izfof"V dh tk,xhμ
1. cSad [kkrk
va'k vkosnu [kkrs ls
av
vkosnu vkSj vkcaVu ij oSdfYid rkSj ij jks”kukepk izfof"V fuEu izdkj ls dh tk,xhμ
uke
2021-22
26 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
;g izks&jkVk vkcaVu dh fLFkfr dgykrh gS vkSj 5,000 va'kksa ij izkIr vfèkd jkf'k dks 20,000 va'kksa
ij ns; vkcaVu dh jkf'k osQ lkFk lek;ksftr fd;k tk,xkA bl fLFkfr esa vkosnu vkSj vkcaVu dh
jks”kukepk izfof"V bl izdkj gksxhμ
1. cSad [kkrk uke
va'k vkosnu [kkrs ls
(25,000 va'kksa ij μ #i;s izfr vkosnu jkf'k
dh izkfIr gksus ij)
2. va'k vkosnu [kkrk uke
va'kiw¡th [kkrs ls
va'k vkcaVu [kkrs ls
(vkosnu jkf'k dks va'kiw¡th [kkrs esa gLrkarfjr
djus ij rFkk 5,000 va'kksa ij vfèkd vkosnu jkf'k
3.
dks va'k vkcaVu esa tek djus ij)
va'k vkcaVu [kkrk
va'kiw¡th [kkrs ls
av
(25,000 va'kksa ij vkcaVu jkf'k osQ ns; gksus ij)
uke
sh
4. cSad [kkrk uke
va'k vkcaVu [kkrs ls
(igys ls izkIr jkf'k dks lek;ksftr djus rFkk
vkcaVu jkf'k dh izkfIr ij)
Ke
rhljk fodYiμ tc oqQN va'kksa ij fd, x, vkosnu dks jnn~ fd;k tkrk gS vkSj 'ks"k va'kksa osQ fy,
vkuqikfrd vkcaVu fd;k tkrk gS] rks jnn~ fd, x, vkosnuksa dh iw.kZ jkf'k dks izkfIr gksus ij ftu vkosndksa
dks vkuqikfrd vkcaVu fd;k x;k gS] dks vkcaVu jkf'k ns; gksus osQ lkFk lek;ksftr fd;k tk,xkA
mnkgj.k osQ fy,] ,d oaQiuh 10,000 va'kksa osQ vkosnu osQ fy, vkea=k.k nsrh gS vkSj 15,000
va'kksa osQ fy, vkosnu izkIr fd, x,A lapkydksa us 2,500 va'kksa osQ fy, fd, x, vkosnuksa dks jnn~ dj
fn;k vkSj 'ks"k 12,500 va'kksa osQ vkosndksa dks 10,000 va'kksa dk vkuqikfrd vkcaVu fd;k x;kA bl izdkj
izR;sd ik¡p va'kksa osQ vkosnu osQ fy, pkj va'kksa dk vkcaVu fd;k x;kA bl fLFkfr esa 2,500 va'kksa osQ
fy, vkosnu dks jnn~ fd;k x;k vkSj izkIr jkf'k dks iw.kZ :i ls ykSVk fn;k x;k] vkSj 'ks"k cps 2,500
va'kksa (12,500 – 10,000) dks 10,000 va'kksa osQ fy, ns; vkcaVu jkf'k osQ lkFk lek;ksftr fd;k tk,xk
vkSj vkcaVu dh jks”kukepk izfof"V;k¡ bl izdkj gksaxhA
1. cSad [kkrk uke
va'k vkosnu [kkrs ls
(15,000 va'kksa ij izkIr μ #i;s izfr va'k]
vkosnu jkf'k dh izkfIr ij)
2021-22
va'kiw¡th osQ fy, ys[kkadu 27
mnkgj.k
jkf'k osQ lkFk lek;ksftr djus ij)
7
av
(vkosnu }kjk igys ls izkIr jkf'k dks] vkcaVu
sh
turk isilZ fyfeVsM us 25 #- izR;sd okys 1,00,000 lerk va'kksa dks tkjh djus dk vkea=k.k fn;k ftu
ij ns; jkf'k bl izdkj Fkhμ
vkosnu ij 5.00 #i;s izfr va'k
vkcaVu ij 7.50 #i;s izfr va'k
Ke
2021-22
28 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
vkuqikfrd vkcaVu fd;k x;k vkSj vkosnu ls vfèkd izkIr jkf'k dks vkcaVu osQ lkFk
lek;ksftr fd;k x;k rFkk ek¡x dks cuk;k x;kA
gy
turk isilZ fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
l- jkf'k jkf'k
(#-) (#-)
2017
1 tuojh cSad [kkrk uke 20,00,000
lerk va'k vkosnu [kkrs ls 20,00,000
(4,00,000 va'kksa ij ij 5 #- izfr vkosnu
jkf'k dh izkfIr ij)
1 I+kQjojh lerk va'k vkosnu [kkrk
lerk va'kiw¡th [kkrk
cSad [kkrs ls
av uke 20,00,000
5,00,000
15,00,000
sh
(1,00,000 va'kksa ij izkIr vkosnu jkf'k dks va'kiw¡th
[kkrs esa gLrkarj.k rFkk jn~n fd, x, vkosnuksa dh
jkf'k dks okil djus ij)
1 I+kQjojh lerk va'k vkcaVu [kkrk uke 7,50,000
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 29
2017
1 tuojh cSad [kkrk
lerk va'k vkosnu [kkrs ls
av uke
la- jkf'k (#-)
20,00,000
jkf'k (#-)
20,00,000
sh
(4,00,000 va'kksa ij 5 #i;s izfr va'k vkosnu jkf'k
dh izkfIr ij)
1 I+kQjojh lerk va'k vkosnu [kkrk uke 20,00,000
lerk va'kiw¡th [kkrs ls 5,00,000
Ke
2021-22
30 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
rhljk fodYi
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#i;s) (#i;s)
2017
1 tuojh cSad [kkrk uke 20,00,000
lerk va'k vkosnu [kkrs ls 20,00,000
(4,00,000 va'kksa ij 5 #i;s izfr va'k vkosnu jkf'k
dh izkfIr ij)
1 I+kQjojh lerk va'k vkosnu [kkrk uke 20,00,000
lerk va'kiw¡th [kkrs ls 5,00,000
lerk va'k vkcaVu [kkrs ls 1,50,000
vfxze ek¡x [kkrs ls
cSad [kkrs ls
av
(vkosnu jkf'k dks va'kiw¡th [kkrs esa gLrkarfjr
djus rFkk vkosnu ls vfèkd jkf'k dks vkcaVu [kkrs
esa tek djus rFkk jn~n fd, x, vkosnuksa dh jkf'k
2,50,000
11,00,000
sh
ykSVkus ij)
+
1 IkQjojh lerk va'k vkcaVu [kkrk uke 7,50,000
lerk va'kiw¡th [kkrs ls 7,50,000
(1,00,000 va'kksa ij 7.50 izfr va'k vkcaVu
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 31
fVIi.khμ ;Fkkuqikr vkcaVu osQ ifj.kkeLo:i vfèkd vkosnu jkf'k osQ 'ks"k dks] vkcafVr va'kksa osQ lacaèk esa vkcaVu
jkf'k] vkSj nksuksa ek¡x jkf'k;ksa osQ lkFk jn~n fd, vkosnuksa dks ykSVk nh xbZ jkf'k dh vko';drkvksa dks iwjk djus
osQ fy, mijksDr jks”kukepk izfof"V 3 i;kZIr gSA
dk;kZRed fVIi.khμ
av (#-) (#-)
sh
vfèkd vkosnu jkf'k 15,00,000
?kVk;k gLrkarj.kμ
(i) va'k vkcaVu μ (1,50,000)
20,000 va'k 7.50 #i;s izR;sd
Ke
2021-22
32 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
jkf'k osQ va'k dks 105 #i;s esa fuxZfer fd;k tkrk gS] rks ;g 5% izhfe;e ij fuxZfer dgykrk gSA
tc va'kksa dk vfèkykHk ij fuxZeu fd;k tkrk gS rks rduhdh :i ls vfèkykHk dh jkf'k dks fuxZeu osQ
fdlh Hkh le; ek¡xk tk ldrk gSA ;|fi] lkekU;r% vfèkykHk dh jkf'k dks vkcaVu osQ le; ek¡xk tk ldrk
gS ysfdu dHkh&dHkh ek¡x ij Hkh ek¡xk tk ldrk gSA vfèkykHk jkf'k dks ,d vyx [kkrs esa tks fd ¶izfrHkwfr
vfèkykHk [kkrk¸ dgykrk gS] esa tek fd;k tk,xk vkSj oaQiuh osQ fLFkfr fooj.k esa lerk ,oa nkf;Ro 'kh"kZd
osQ vUrxZr ¶vkjf{kr vkSj vkfèkD;¸ en 'kh"kZ esa n'kkZ;k tk,xkA vf/ewY; dk iz;ksx fuEu ik¡p mís';ksa osQ fy,
fd;k tk ldrk gS &
(v) iw.kZ Hkqxrku cksul va'k osQ fuxZeu ij] tks fd bl lanHkZ esa tkjh u dh xbZ va'kiw¡th ls ”;knk
u gks_
(c) oaQiuh osQ izkjafHkd O;;ksa dk vfHkys[ku_
(l) oaQiuh osQ O;;ksa dks vifyf[kr djuk] ;k deh'ku dk Hkqxrku] ;k izfrHkwfr;ksa ij cV~Vk iznku
;k cV~Vs dks vifyf[kr djuk_ vkSj
2021-22
va'kiw¡th osQ fy, ys[kkadu 33
mnkgj.k 8
tqihVj oaQiuh fyfeVsM us 10 #i;s izR;sd okys 35,000 va'k 2 #i;s vfèkykHk ij tkjh fd, ftu ij
ns; jkf'k;k¡ fuEuor~ gSaμ
vkosnu ij
vkcaVu ij
av
'ks"k izFke ,oa f}rh; ek¡x ij
3 #i;s
5 #i;s (vfèkykHk lfgr)
va'kksa dk iw.kZ :i ls vfHknku fd;k rFkk leLr jkf'k dks izkIr fd;k x;kA oaQiuh dh iqLrdksa esa
sh
jks”kukepk izfof"V;k¡ djsaA
gy
tqihVj fyfeVsM oaQiuh dh iqLrosaQ
Ke
jks”kukepk
frfFk fooj.k c-i`- uke tek
l- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 1,05,000
lerk va'k vkosnu [kkrs ls 1,05,000
(35,000 va'kksa ij ij 3 #- izfr va'k vkosnu jkf'k
dh izkfIr ij)
lerk va'k vkosnu [kkrk uke 1,05,000
va'kiw¡th [kkrs ls 1,05,000
(vkcaVu ij vkosnu jkf'k osQ va'kiw¡th [kkrs esa
gLrkarfjr djus ij)
2021-22
34 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
lerk va'k vkcaVu [kkrk uke 1,75,000
lerk va'kiw¡th [kkrs ls 1,05,000
izfrHkwfr izhfe;e vkjf{kr vkjf{kr [kkrs ls 70,000
(35,000 va'kksa ij 5 #i;s izfr va'k vfèkykHk lfgr
vkcaVu jkf'k osQ ns; gkus ij)
cSad [kkrk uke 1,75,000
lerk va'k vkcaVu [kkrs ls 1,75,000
(vfèkykHk lfgr vkcaVu jkf'k dh izkfIr ij)
lerk va'k izFke ,oa vafre ek¡x [kkrk uke 1,40,000
va'kiw¡th [kkrs ls 1,40,000
(35,000 va'kksa ij 4 #i;s izfr va'k izFke ,oa
vafre ek¡x ns; gksus ij)
1.6.6
cSad [kkrk
av
lerk va'k izFke ,oa vafre ek¡x [kkrs ls
(izFke ,oa vafre ek¡x jkf'k dh izkfIr ij)
,d lkekU; fu;e osQ vuqlkj] ,d oaQiuh vius va'kksa dks cV~Vs ij fuxZfer ugha dj ldrh gSA
,slk osQoy gj.k fd, x, va'kksa osQ iqu% fuxZeu (tks fd vkxs crk;k tk,xk) vkSj LVsV bDosVh va'kksa dk
fuxZeu dj ldrh gSA
1.6.7 jksdM+ osQ vfrfjDr izfriQy esa va'kksa dk fuxZeu
tgk¡ oaQiuh mu fooszQrkvksa] ftuls mlus ifjlaifÙk;k¡ Ø; dh gaS] osQ lkFk le>kSrk djrh gS rks Hkqxrku
osQ :i esa oaQiuh osQ iw.kZ iznÙk va'k ysus osQ fy, lger gksrs gSaA lkekU;r%] bu va'kksa osQ fuxZeu osQ fy,
fdlh izdkj dk jksdM+ ugha fy;k tkrkA bu va'kksa dks leewY; ij_ vfèkykHk ij ;k cV~Vs ij Hkh fuxZfer
ewY; ftl ij ;g fuxZfer fd, tk,¡xs vkSj fooszQrkvksa dks fn, jkf'k ij fuHkZj djrh gSA blfy, fooszQrkvksa
dks fuxZfer va'kksa dh la[;k dh x.kuk bl izdkj dh tk,xhμ
ns; jkf'k
fuxZeu fd, x, va'kksa dh la[;k =
fuxZeu ewY;
mnkgj.k osQ fy,] jkgqy fyfeVsM us gkaMk fyfeVsM ls 5,40,000 #- esa Hkou dk Ø; fd;k vkSj
bldk Hkqxrku 100 #- izR;sd osQ va'kksa dks fuxZfer djosQ fd;k tk,xkA fofHkUu fLFkfr;ksa esa fuxZeu fd,
x, va'kksa dh la[;k fuEu izdkj Kkr gksxhμ
2021-22
va'kiw¡th osQ fy, ys[kkadu 35
ns; jkf'k
fuxZeu fd, x, va'kksa dh la[;k =
fuxZeu ewY;
5,40,000 #-
=
120 #-
av
= 4,500 va'k
jksdM+ izfrI+kQy vfrfjDr va'kksa osQ fuxZeu dh mi;ZqDr fLFkfr esa jks”kukepk izfof"V;ksa dk vfHkys[ku
bl izdkj gksxkμ
sh
jkgqy fyfeVsM oaQiuh dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
Ke
(#-) (#-)
Hkou [kkrk uke 5,40,000
gkaMk fyfeVsM ls 5,40,000
(Hkou dk Ø;)
(v) tc va'kksa dk fuxZeu leewY; ij fd;k tkrk gS
gkaMk fyfeVsM uke 5,40,000
va'kiw¡th [kkrs ls 5,40,000
(5,400 va'kksa dk leewY; ij fuxZeu)
(c) tc va'k 20% izhfe;e ij fuxZfer fd, x;s
gkaMk fyfeVsM uke 5,40,000
va'kiw¡th [kkrs ls 4,50,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 90,000
(4,500 va'k 120 #- izfr va'k dh nj ij fuxZeu fd, x;s)
2021-22
36 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 9
ftany ,aM oaQiuh us gkbZ&ykbI+kQ e'khu fyfeVsM ls 3,80,000 #- esa ,d e'khu dk Ø; fd;kA Ø;
le>kSrs osQ vuqlkj 20,000 #- dk udn Hkqxrku vkSj 'ks"k jkf'k 100 #- izR;sd osQ va'kksa dk fuxZeu djosQ
fd;k tk,xkA D;k izfof"V dh tk,xh ;fn va'kksa dk fuxZeuμ
(v) leewY; ij
(c) 20% vfèkewY; ij
gy
va'kksa dh la[;k dh x.kuk bl izdkj gksxhμ
(v) tc va'kksa dk fuxZeu leewY; ij gks
3,60,000 #-
= 3,600 #-
100 #-
120 #-
#- av
(c) tc va'kksa dk fuxZeu vfèkewY; ij gks
3,60,000
= 3,000 va'k
2021-22
va'kiw¡th osQ fy, ys[kkadu 37
Lo;a tk¡fp, 2
lgh mÙkj dk pquko djsa
(v) lerk va'kèkkjh gSaμ
(i) oaQiuh osQ ysunkjA
(ii) oaQiuh osQ LokehA
(iii) oaQiuh osQ xzkgdA
(iv) (i), (ii) vkSj (iii)
(v) buesa ls dksbZ ughaA
(c) vf/Ñr va'kiw¡th gSμ
(i) oaQiuh }kjk fuxZfer fd;k x;k vfèkÑr iw¡th dk Hkkx gSA
(ii) iw¡th dh jkf'k tks fd izLrkfor va'kèkkfj;ksa }kjk okLro esa vkosfnr dh xbZ gSA
(iii) va'kiwt
¡ h dh ;g vfèkdre jkf'k tks fd ,d oaQiuh }kjk fuxZeu djus osQ fy, vfèkÑr gSA
(iv) va'k/kfj;ksa }kjk okLrfod Hkqxrku dh jkf'kA
(v) osQoy (iii)
(ii)
(iii)
10%
6%
8%
av
(l) lkj.kh ^v* osQ vuqlkj cdk;k ek¡x ij C;kt dks izHkkj fd;k tk,xkμ
(i)
sh
(iv) 11%
(v) buesa esa ls dksbZ ughaA
(n) lapkydksa }kjk okLro esa ek¡xh xbZ jkf'k ls iwoZ] va'kèkkfj;ksa ls izkIr vfxze jkf'k dksμ
(i) vfxze ek¡x [kkrs osQ uke i{k esa n'kkZ;k tkrk gSA
(ii) vfxze ek¡x [kkrs osQ tek i{k esa n'kkZ;k tkrk gSA
Ke
(iii) ek¡x [kkrs osQ uke i{k esa n'kkZ;k tkrk gSA
(iv) (i) vkSj (iii)
(v) buesa ls dksbZ ughaA
(;) va'kksa dk gj.k fd;k tk ldrk gSμ
(i) ek¡x jkf'k osQ Hkqxrku u djus ij
(ii) lHkk esa mifLFkr u gksus dh fLFkfr esa
(iii) cSad ½.k esa Hkqxrku dh vleZFkrk esa
(iv) izfrHkwfr osQ :i esa va'kksa osQ caèkd gksus ij
(iv) lHkh }kjk
(j) gj.k va'kksa osQ iqu% fuxZeu dk ykHkμ
(i) lkekU; vkjf{kr (fjtoZ) esa
(ii) iw¡th 'kksèku vkjf{kr (fjtoZ) esa
(iii) iw¡th vkjf{kr (fjtoZ) esa
(iv) vkxe vkjf{kr (fjtoZ) esa
(v) fdlh esa ugha
2021-22
38 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(y) va'k gj.k [kkrs dk 'ks"k rqyu&i=k esa fuEu en osQ varxZr n'kkZ;k tkrk gSA
(i) pkyw nkf;Ro
(ii) vkjf{kr ,oa vf/'ks"k
(iii) va'k iw¡th
(iv) vlqjf{kr Í.k
(v) fdlh en osQ varxZr ugha
av
,d daiuh vius deZpkfj;ksa vkSj deZpkjh funs'kdksa dks Hkfo"; dh fdlh rkjh• esa vius cktkj ewY;
;k mfpr ewY; ls de ij daiuh osQ va'kksa osQ vfHknku dk fodYi ns ldrh gSA bls deZpkjh iwt ¡ h fodYi
;kstuk osQ :i esa tkuk tkrk gSA pw¡fd ;g daiuh }kjk fn;k x;k ,d fodYi gS] vr% dksbZ deZpkjh
vfHknku osQ vf/dkj dk ç;ksx dj ldrk gS ;k ugha Hkh dj ldrk gSA
sh
1- m|e lerk (LosV bfDoVh) dh O;kidrk osQ dkj.k deZpkjh iw¡th fodYi ;kstuk m|e lerk dh
Js.kh esa vkrh gSA
,d daiuh tks fodYi tkjh djrh gS] mls fuEufyf•r fu/kZfjr 'krks± dks iwjk djuk gksrk gSμ
(d) ;s va'k igys ls tkjh va'kksa osQ oxZ osQ gh gSa_
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 39
fufgr % deZpkfj;ksa dks daiuh osQ 'ks;jksa osQ fy, vkosnu djus dk vf/dkj nsus dh çfØ;kA
fufgr frfFk % ;g og frfFk gksrh gS] ftl fnu deZpkjh fufgr 'krks± dks iwjk djus osQ ckn va'kksa osQ fy,
vkosnu djus dk vf/dkjh cu tkrk gSA
fufgr vof/ % vuqnku dh rkjh• vkSj ml rkjh• osQ chp dh vof/ ftl ij deZpkjh iw¡th fodYi
;kstuk (bZ-,l-vks-ih-) dh lHkh fufnZ"V fufgr 'krks± dks larq"V djsxkA
ç;ksx % bldk vFkZ gS fd deZpkjh }kjk mlosQ fufgr fodYi osQ fy, va'k tkjh djus osQ fy,
vkosnu djukA
ç;ksx dh vof/ % ml le; osQ ckn dh vof/ ftlesa deZpkjh dks deZpkjh iw¡th fodYi ;kstuk
osQ vuqlj.k esa mlosQ }kjk fufgr fodYi osQ fy, va'kksa osQ fy, vkosnu djus osQ vf/dkj dk ç;ksx
djuk pkfg,A
ç;ksx ewY; % deZpkjh iw¡th fodYi ;kstuk osQ vuqlj.k esa fn, x, fodYi dk mi;ksx djus osQ fy,
1.7
deZpkjh }kjk ns; ewY;A
av
fodYi dk ewY; % cktkj ewY; vkSj lqj{kk osQ fuxZe ewY; osQ chp varjA
va'kksa dk gj.k
sh
,slk gks ldrk gS fd oqQN va'kèkkjd ,d ;k vfèkd fd'rksa vFkkZr~ vkcaVu jkf'k ;k ek¡x jkf'k dk Hkqxrku
djus esa vlI+kQy jgsaA bl ifjfLFkfr esa oaQiuh var£u;eksa esa mYysf[kr izkoèkku osQ vuqlkj bu va'kksa dk
gj.k tSlkfd vkcaVu dks jn~n djosQ vkSj izkIr jkf'k dks ”kCr djosQ] dj ldrh gSA lkekU;r% ;g izkoèkku
lkj.kh v ij vkèkkfjr gksrs gSa tks fd funs'kdksa dks ek¡x jkf'k dk Hkqxrku u gksus ij va'kksa dks gj.k djus
Ke
dk vfèkdkj nsrs gSa bl mís'; osQ fy, bl lacaèk esa nh xbZ izfØ;k dk cM+h l[rh ls ikyu djuk gksxkA
tc va'kksa dk gj.k fd;k tkrk gS rks gj.k ls lacafèkr lHkh izfof"V;k¡] vfèkykHk osQ vfrfjDr] tks
fd ys[kksa esa igys ls gh izysf[kr dh tk pqdh gSa] dh foijhr izfo"Vh dh tk,xhA blosQ vuqlkj va'kiw¡th
[kkrs dks gj.k fd, x, va'kksa osQ lacaèk esa ek¡xh xbZ jkf'k ls uke fd;k tk,xk vkSj tek djsaxs (1) bl
lacaèk esa Hkqxrku fd;k x;k ek¡x [kkrk ;k cdk;k ek¡x [kkrk] u Hkqxrku dh xbZ jkf'k tSlh Hkh fLFkfr gks
ls] vkSj (2) va'k gj.k [kkrs esa igys ls izkIr jkf'k lsA
vr% jks”kukepk izfof"V bl izdkj gksxhμ
leewY; ij fux£er fd, x, va'kksa dk gj.k
va'kiw¡th [kkrk uke
va'k gj.k [kkrs ls
va'k vkcaVu [kkrs ls
va'k ek¡x [kkrs ls (O;fDrxr)
(--------- va'kksa dk gj.k] vkcaVu vkSj ek¡x jkf'k osQ izkIr ugha gksus ij)
2021-22
40 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
fVIi.khμ ;fn oaQiuh }kjk ek¡x dh cdk;k jkf'k dk [kkrk j[kk tk jgk gS rks mi;qDZ r izfof"V ls va'k vkcaVu vkSj@;k
¶va'k ek¡x ;k ek¡xsa¸ [kkrk osQ ctk; ek¡x dh cdk;k jkf'k [kkrs esa tek gksxhA
va'k gj.k [kkrs dk 'ks"k va'kksa osQ iqu% fuxZfer djus rd rqyu&i=k osQ 'kh"kZd bfDoVh ,oa ns;rk,¡ nkf;Ro
'kh"kZd esa ¶va'kiwt
¡ h¸ osQ 'kh"kZ osQ varxZr oqQy ¶pqdrk iwt ¡ h¸ esa tksMd
+ j osQ vfrfjDr n'kkZ;h tk,¡xhA
mnkgj.k 10
gksaMk fyfeVsM us 100 #- izR;sd osQ 10,000 lerk va'kksa dk fuxZeu fd;kA tks bl izdkj ns; Fksμ
vkosnu ij 20 #-_ vkcaVu ij 30 #-_ izFke ek¡x ij 20 #- vkSj f}rh; vkSj vafre ek¡x ij
30 #-A 10,000 va'kksa osQ fy, vkosnu vkSj vkcaVu gqvkA lqfiz;k }kjk 300 va'kksa ij ns; nksuksa
ek¡xksa dks NksM+dj lHkh ns; jkf'k izkIr gqbZA mlosQ va'kksa dk gj.k fd;k x;kA vko';d jks”kukepk
izfof"V;k¡ djsaA
gy
frfFk fooj.k
av
gksaMk fyfeVsM dh iqLrosaQ
jks”kukepk
c-i`-
la-
uke
jkf'k
tek
jkf'k
sh
(#i;s) (#i;s)
cSad [kkrk uke 2,00,000
lerk va'k vkosnu [kkrs ls 2,00,000
(10,000 va'kksa ij ij 20 #- izfr va'k dh nj
ij vkosnu jkf'k)
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 41
av
jkf'k dh iw.kZ :i ls olwyh dj yh tkrh gS] rFkk ckn esa oqQN va'kksa dh ek¡xh xbZ jkf'k osQ Hkqxrku u
gksus osQ dkj.k gj.k dj fy;k tkrk gS rks ”kCr va'kksa dk ys[kkadu O;ogkj] leewY; ij fuxZfer va'kksa dh
rjg gh gksxkA bl lanHkZ esa egRoiw.kZ ckr ;g gS fd va'k vfèkykHk [kkrs dks] gj.k osQ le; uke ugha
fd;k tk,xk] ;fn gj.k fd, x, va'kksa osQ lacaèk esa vfèkykHk dks izkIr dj fy;k x;k gSA
sh
bl fLFkfr esa ;fn vfèkykHk jkf'k dks vkaf'kd ;k iw.kZ :i ls izkIr ugha fd;k x;k gS rks gj.k fd,
x, va'kksa osQ lacaèk esa] va'k izhfe;e vkjf{kr [kkrs dks Hkh vizkIr vfèkykHk jkf'k vkSj va'kiw¡th [kkrs dks
va'kksa osQ gj.k osQ le; uke fd;k tk,xkA vkerkSj ij ;g fLFkfr vkcaVu osQ le; ns; jkf'k osQ izkIr
u gksus ij mRiUu gksrh gSA vr% gj.k fd, x, va'kksa dks vfèkykHk ij fuxZfer_ ftu ij vfèkykHk iw.kZ
:i ls izkIr ugha gqvk gS dks izysf[kr djus osQ fy, jks”kukepk izfof"V gksxhμ
Ke
mnkgj.k 11
lkfgy] ftlosQ 1,000 va'k gSa ftudk fux£er ewY; 120 #- izfr va'k (vafdr ewY; 100 #- izfr va'k)
gaS] us f}rh; ,oa vafre ek¡x] tks fd 20 #- izfr va'k gS] dk Hkqxrku ugha fd;kA oaQiuh }kjk bu va'kksa
dk gj.k dj fy;k x;kA vko';d jks”kukepk izfof"V;k¡ djsaA
2021-22
42 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 12
lquSuk] ftlosQ ikl 10 #- izR;sd osQ 500 va'k gSa mlus vkcaVu jkf'k 4 #- izfr va'k (2 #- vfèkewY;
lfgr) vkSj 3 #- dh izFke vkSj vafre ek¡x jkf'k dk Hkqxrku ugha fd;kA mlosQ va'kksa dks izFke vkSj vafre
ek¡x osQ ckn gj.k dj fy;k x;kA va'kksa dk gj.k djus dh jks”kukepk izfof"V djsaA
gy
frfFk fooj.k
av c-i`- uke tek
sh
la- jkf'k jkf'k
(#-) (#-)
va'kiw¡th [kkrk uke 5,000
izfrHkwfr izhfe;e vkjf{kr [kkrk uke 1,000
Ke
mnkgj.k 13
v'kksd fyfeVsM us 10 #- izR;sd va'k osQ 3,00,000 lerk va'kksa dks 2 #- izfr va'k osQ vfèkykHk ij
tkjh fd;kA vkosnu ij 3 #- vkcaVu ij 5 #- (vfèkewY; lfgr) vkSj 'ks"k jkf'k nks leku jkf'k dh ek¡xksa
ij ns; gSA
4,00,000 va'kksa osQ fy, vkosnu izkIr gq,A lc vkosnuksa ij vkuqikfrd vkcaVu fd;k x;kA vkosnu
ij izkIr vfrfjDr jkf'k vkcaVu ij ns; jkf'k esa lek;ksftr dh xbZA eqoQs 'k] ftUgsa 800 va'k vkcafVr fd, x,]
nksuksa ek¡x jkf'k dk Hkqxrku djus esa vlIk+ Qy jgs vkSj muosQ va'kksa dk gj.k f}rh; ek¡x osQ i'pkr~ fd;k x;kA
v'kksd fyfeVsM dh iqLrdksa esa vko';d jks”kukepk izfof"V;ksa dk vfHkys[ku djsa vkSj
rqyu&i=k esa Hkh n'kkZ,¡A
2021-22
va'kiw¡th osQ fy, ys[kkadu 43
gy
v'kksd fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 12,00,000
lerk va'k vkosnu [kkrs ls 12,00,000
(4,00,000 va'kksa ij vkosnu jkf'k izkIr)
lerk va'k vkosnu [kkrk uke 12,00,000
lerk va'kiw¡th [kkrs ls 9,00,000
lerk va'k vkcaVu [kkrs ls 3,00,000
uke 15,00,000
sh
lerk va'kiw¡th [kkrs ls 9,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 6,00,000
(3,00,000 va'kksa ij vkcaVu jkf'k ns;)
cSad [kkrk uke 12,00,000
Ke
2021-22
44 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
cSad [kkrk uke 5,98,400
cdk;k ek¡x [kkrk uke 1,600
lerk va'k f}rh; vkSj vafre ek¡x [kkrs ls 6,00,000
(2,99,200 va'kksa ij f}rh; ek¡x jkf'k izkIr)
lerk va'kiw¡th [kkrk uke 8,000
va'k gj.k [kkrs ls 4,800
cdk;k ek¡x [kkrs ls 3,200
(800 va'kksa dk gj.k)
--------- (frfFk) dks v'kksd fyfeVsM dk rqyu&i=k
fooj.k uksV
la[;k (#-)
I. lerk ,oa ns;rk,¡
1- va'k/kjd fuf/
;ksx
(v) va'kiw¡th
(c) vkjf{kr ,oa vf/'ks"k
av 1
2
29,96,800
6,00,000
35,96,800
sh
II. ifjlaifÙk;k¡
1- pkyw ifjlaifÙk;k¡
(d) udn ,oa udn rqY;kad 3 35,96,800
;ksx 35,96,800
Ke
[kkrksa dh fVIif.k;k¡μ
fooj.k (#-) (#-)
va'kiw¡th
vf/Ñr iw¡th
------lerk va'k] 10 #- izR;sd
fuxZfer iw¡th
3,00,000 #- lerk va'k] 10 #i;s izR;sd 30,00,000
vfHknÙk iw¡th
vfHknÙk ,ao iw.kZ iznÙk
2,99,200 #- lerk va'k] 10 #i;s izR;sd 29,92,000
tekμ va'k gj.k [kkrk 4,800
29,96,800
2021-22
va'kiw¡th osQ fy, ys[kkadu 45
mnkgj.k 14
gkbZ ykbV bafM;k fyfeVsM us 100 #- izR;sd va'k osQ 30,000 va'kksa dks 20 #- izfr va'k vfèkewY; osQ
fy, vkosnu i=k vkeaf=kr fd, tks fuEu izdkj ns; gSaμ
#-
vkosnu ij 40 (10 #- vfèkewY; lfgr)
vkcaVu ij
izFke ek¡x ij
f}rh; vkSj vafre ek¡x ij av 30 (10 #- vfèkewY; lfgr)
30
20
40,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj 35,000 va'kksa osQ vkosndksa osQ] va'kksa dk vuqikfrd
sh
vkcaVu fd;k x;kA vfrfjDr vkosnu jkf'k dks vkcaVu [kkrs esa mi;ksx fd;k x;kA
jksgu] ftldks 600 va'kksa dk vkcaVu izkIr gqvk Fkk vkcaVu jkf'k dk Hkqxrku djus esa vlI+kQy jgk
vkSj mlosQ va'kksa dks vkcaVu osQ i'pkr~ gj.k dj fy;k x;kA
Ke
veu ftlus 1,050 va'kksa osQ fy, vkosnu fd;k Fkk izFke ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy
jgk vkSj mlosQ va'kksa dk izFke ek¡x osQ i'pkr~ gj.k dj fy;k x;kA
f}rh; vkSj vafre ek¡x ek¡xh xbZ vkSj f}rh; ek¡x ij ns; lHkh jkf'k izkIr gqbZA
gj.k fd, x, va'kksa esa ls 1,000 va'kksa dks 80 #- izfr va'k osQ iw.kZ Hkqxrku ij iqu% fux£er fd;k
x;kA ftlesa veu osQ lkjs va'k 'kkfey gSaA
gkbZ ykbV fyfeVsM dh iqLrdksa esa vko';d jks”kukepk izfof"V;k¡ djsaA
2021-22
46 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gy
gkbZ ykbV fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 16,00,000
va'k vkosnu [kkrs ls 16,00,000
(40,000 va'kksa ij vkosnu jkf'k izkIr)
va'k vkosnu [kkrk uke 14,00,000
va'kiw¡th [kkrs ls 9,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 3,00,000
va'k vkcaVu [kkrs ls
av
(vkosnu jkf'k dk va'kiw¡th [kkrs] izfrHkwfr vfèkewY;
[kkrk vkSj vfrfjDr jkf'k dk va'k vkcaVu [kkrs esa
gLrkarj.k)
2,00,000
sh
va'k vkcaVu [kkrk uke 9,00,000
va'kiw¡th [kkrs ls 6,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 3,00,000
(vkcaVu ij ns; jkf'k)
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 47
dk;Zdkjh fVIi.khμ
(I) jksgu osQ vkosnu ij izkIr vfrfjDr jkf'k
jksgu osQ vkcafVr 600 va'k
35,000 # -
mlus vkosnu fd;k ´ 600 = 700 va'k
30,000 # -
#-
jksgu ls izkIr jkf'k = 700 × 40 #- 28,000
vkosnu ij lek;ksftr jkf'k = 600 × 40 #- (24,000)
2021-22
48 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(II) vkcaVu ij izkIr jkf'k
vkcaVu ij oqQy ns; jkf'k = 30,000 #- × 30 #- = 9,00,000
vkosnu ij izkIr jkf'k (2,00,000)
7,00,000
jksgu osQ va'kksa ij jkf'k izkIr ugha (14,000)
vkcaVu ij izkIr jkf'k 6,86,000
(IV) 1,000 va'kksa dk iqu% fuxZeu] veu osQ 900 va'k vkSj 'ks"k 100 va'k jksgu osQ lfgr
=
3,667
45,000
#-
sh
48,667
?kVk;kμ 1,000 va'kksa osQ iqu% fuxZeu ij gkfu (20,000)
28,667
22,000
× 500 #- = 18,333 #-
600
Lo;a djsa
1. ,d oaQiuh us 10 #- izR;sd osQ 100 lerk va'kksa dks 20% izhfe;e ij fuxZfer fd;k 5 #-
dh vafre ek¡x jkf'k (izhfe;e lfgr) osQ Hkqxrku u djus ij gj.k fd;kA vko';d jks”kukepk
izfo"V nsAa
2. ,d oaQiuh us 10 #- izR;sd osQ 800 lerk va'kksa] ftudks 10% cV~Vs ij fuxZfer fd;k x;k Fkk
izR;sd 2 #- osQ izFke ,oa vafre ek¡x dk Hkqxrku izkIr u gkus ij gj.k fd;kA oaQiuh }kjk gj.k
dh xbZ jkf'k dh x.kuk djsa vkSj va'kksa dk gj.k djus dh jks”kukepk izfof"V;k¡ djsaA
2021-22
va'kiw¡th osQ fy, ys[kkadu 49
mnkgj.k 15
,Dl fyfeVsM us 10 #- izfr va'k osQ 40,000 lerk va'kksa dks 2 #- izfr va'k izhfe;e ij lkoZtfud
vfHknku gsrq fuEufyf[kr 'krks± ij fuxZeu fd;kμ
vkosnu ij 4 #- izfr va'k
vkcaVu ij 5 #- izfr va'k (izhfe;e 'kkfey gS)
ek¡x ij 3 #- izfr va'k
60,000 va'kksa osQ fy, vkosnu i=k izkIr gq,A 48,000 va'kksa osQ vkosndksa dks vkuqikfrd vkcaVu
fd;k x;k] 'ks"k vkosnuksa dks vLohdkj dj fn;k x;kA vkosnu ij izkIr vfrfjDr jkf'k vkcaVu ij ns;
jkf'k osQ izfr lek;ksftr dh xbZA
Jh fpVful] ftUgsa 1,600 va'k vkcafVr fd, x,] vkcaVu jkf'k dk Hkqxrku djus esa vlI+kQy jgs
vkSj Jh txnys] ftUgsa 2,000 va'kksa dk vkcaVu fd;k x;k] ek¡x jkf'k dk Hkqxrku u dj losQA bu va'kksa
dk gj.k dj fy;k x;kA
gy
av
mi;qZDr ysu&nsu dk oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
2021-22
50 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
cSad [kkrk uke 1,61,280
cdk;k ek¡x [kkrk uke 6,720
lerk va'k vkcaVu [kkrs ls 1,68,000
(vakcVu jkf'k izkIr dh)
lerk va'k ek¡x [kkrk uke 1,20,000
lerk va'kiw¡th [kkrs ls 1,20,000
(40,000 va'kksa ij 3 #- izfr va'k dh nj ls
izFke ek¡x jkf'k ns;)
cSad [kkrk uke 1,09,200
cdk;k ek¡x [kkrk uke 10,800
lerk va'k ek¡x [kkrs ls 1,20,000
(va'kksa ij izFke ek¡x jkf'k izkIr)
lerk va'kiw¡th [kkrk
izfrHkwfr izhfe;e vkjf{kr [kkrk
va'k gj.k [kkrs ls
cdk;k ek¡x [kkrs ls
av uke
uke
36,000
3,200
21,680
17,520
sh
(3,600 va'kksa dk gj.k)
dk;Zdkjh fVIi.khμ
I. vkcaVu ij izkIr jkf'k
(d) vkcaVu ij ns; jkf'k #-
Ke
1,600 va'kksa osQ vkcaVu osQ fy, vkuqikfrd forj.k osQ vuqikr osQ vuqlkj (40,000 : 48,000
va'k) fpVful us 1,920 va'kksa osQ fy, (1,600 va'k × 6/5) vkosnu fd;k gksxkA
2021-22
va'kiw¡th osQ fy, ys[kkadu 51
fVIi.khμ txnys osQ va'kksa ij izhfe;e dks ys[ks esa ugha fy;k tk,xk] D;ksafd ;g oaQiuh }kjk iw.kZr% izkIr dj
fy;k x;k gSA
2021-22
52 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
bl lanHkZ esa ,d vU; egÙoiw.kZ rF; ;g gS fd iw¡thxr~ ykHk osQoy gj.k fd, x, va'kksa osQ iqu%
fuxZeu ij gh mRiUu gksrk gS] lHkh gj.k fd, x, va'kksa ij ughaA blfy, tc gj.k fd, x, va'kksa dk
dksbZ Hkkx iqu% fuxZfer fd;k tkrk gS rks va'k gj.k [kkrs dh lEiw.kZ jkf'k dks iw¡th [kkrs esa gLrkarfjr ugha
fd;k tk ldrkA bl izdkj dh fLFkfr esa gj.k fd, x, va'kksa osQ iqu% fuxZeu ls lacafèkr vkuqifrd 'ks"k
dks iw¡th vkjf{kr [kkrs esa gLrkarfjr fd;k tk,xk) ;g fuf'pr djrs gq, fd va'k gj.k [kkrs dk cpk gqvk
'ks"k] gj.k fd, x, va'kksa] tks fd vHkh tkjh ugha fd, x, gSa dh jkf'k osQ cjkcj gksxhA
mnkgj.k 16
iksyh IykfLVd fyfeVsM osQ lapkydksa us 100 #- izR;sd osQ 200 lerk va'kksa dks f}rh; vkSj vafre ek¡x
30 #- izfr va'k dk Hkqxrku u gksus ij ”kCr djus dk fu.kZ; fy;kA bu va'kksa esa ls 150 va'k eksfgr dks
60 #- izfr va'k ij iqu% fuxZfer fd, x,A
vko';d jks”kukepk izfof"V;k¡ djsaA
gy
av
iksyh IykfLVd fyfeVsM dh iqLrosaQ
jks”kukepk
sh
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
va'kiw¡th [kkrk uke 20,000
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 53
dk;Zdkjh fVIi.khμ #-
200 va'kkas ij tCr oqQy jkf'k = 14,000 (200 × 70 #-)
150 va'kksa ij tCr jkf'k = 10,500 (150 × 70 #-)
150 va'kksa osQ iquZfuxZeu ij gkfu dh jkf'k = 6,000 (150 × 40 #-)
iquZfuxZfer va'kksa ij ykHk jkf'k
vkjf{kr iw¡th dks gLrkarfjr = 4,500 (10,500 #-– 6,000 #-)
50 va'kksa ij tCr jkf'k = 3,500 (50 70 #-)
gj.k va'k [kkrs esa cdk;k jkf'k = 3,500 (14,000 #- – 6,000 #- – 4500 #-)
(50 va'kksa ij tCr jkf'k osQ cjkcj)
mnkgj.k 17
1 tuojh 2014 dks ,Dl fyfeVsM osQ lapkydksa us 50,000 va'kksa dks 10 #- izfr va'k osQ] ewY; osQ
ijA
av
va'kksa dks izfr va'k 12 #- ij turk dks Ø; djus osQ fy, tkjh fd,] tks bl izdkj ns; gSaμ
vkosnu ij 5 #i, (izhfe;e lfgr)] vkcaVu ij 4 #i, vkSj 'ks"k 1 ebZ 2014 dks ek¡x djus
10 I+kQjojh 2014 dks vfHknku lwph can dj nh xbZ] bl fnu rd 70,000 va'kksa osQ fy, vkosnu
sh
izkIr gq,A izkIr jkf'k esa ls 40,000 #- okil dj fn, x, vkSj 60,000 #- vkcaVu ij ns; jkf'k osQ lkFk
lek;kstu gsrq j[k fn,] ftldh 'ks"k jde 16 I+kQjojh 2014 dks Hkqxrku dj nh xbZA
flok; 500 va'kksa osQ vkcafV;ksa osQ lHkh va'kèkkjdksa us ,d ebZ] 2014 dks ns; ek¡x jkf'k dk Hkqxrku
dj fn;kA
Ke
bu va'kksa dks 29 flracj 2014 dks ”kCr dj fy;k x;k vkSj 1 uoacj 2014 dks izfr va'k
8 #- ij iw.kZ iznÙk ekurs gq, iqu% fuxZeu fd;k x;kA
oaQiuh uhfr osQ vuqlkj oaQiuh ek¡x dh cdk;k jkf'k dk [kkrk ugha j[krhA
oaQiuh dh cfg;ksa esa va'kiw¡th ysu&nsu jks”kukepk izfof"V;k¡ djsaA
gy
,Dl fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
2014 (#i;s) (#i;s)
iQj- 10 cSad [kkrk uke 3,50,000
lerk va'k vkosnu [kkrs ls 3,50,000
(70,000 va'kksa ij 5 #- izfr va'k dh nj ls
izkIr vkosnu jkf'k)
2021-22
54 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
I+kQj- 16 lerk va'k vkosnu [kkrk uke 2,50,000
lerk va'kiw¡th [kkrs ls 1,50,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 1,00,000
(vkcaVu 50,000 va'kksa ij vkosnu jkf'k dk va'k
iw¡th o vfèk&ykHk [kkrs esa gLrkarj.k)
I+kQj- 16 lerk va'k vkosnu [kkrk uke 1,00,000
cSad [kkrs ls 40,000
lerk va'k vkcaVu [kkrs ls 60,000
(vkf/D; jkf'k dh okilh o lerk va'k vkcaVu [kkrs
esa gLrkarj.k)
I+kQj- 16 lerk va'k vkosnu o vkcaVu [kkrk uke 2,00,000
lerk va'kiw¡th [kkrs ls 2,00,000
(izfr va'k 4 #- dh nj ls 50,000 va'kksa osQ
vkcaVu ij ns; jkf'k)
I+kQj- 16 cSad [kkrk
lerk va'k vkcaVu [kkrs ls
(vkcaVu jkf'k izkIr)
av uke 1,40,000
1,40,000
sh
ebZ 1 lerk va'k izFke ,oa vafre ek¡x [kkrk uke 1,50,000
lerk va'kiw¡th [kkrs ls 1,50,000
(izFke ,oa vafre ek¡x ns;)
ebZ 1 cSad [kkrk uke 1,48,500
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 55
mnkgj.k%18
vks fyfeVsM us 2 #- çfr va'k osQ çhfe;e ij] 10 #- osQ 2]00]000 lerk ewY; va'kksa dks çLrkfor djrs
gq, fooj.k i=k fuxZfer fd;k] tks fuEu çdkj ns; gS%
vkosnu ij 2-50 #- çfr va'k
vkoaVu ij 4-50 #- çfr va'k
(çhfe;e lfgr)
çFke ek¡x ij (vkoaVu osQ rhu eghus i'pkr~) 2-50 #- çfr va'k
f}rh; ek¡x ij (çFke ek¡x osQ rhu eghus i'pkr~) 2-50 #- çfr va'k
23 vçSy] 2017 dks 3]17]000 va'kksa gsrq vfHknku çkIr gqvk vkSj 30 vçSy dks vkoaVu gqvk] tks bl
çdkj Fkk%
vkoafVr va'k
v- iw.kZr% vkoaVu (nks vkoaVudÙkkZvksa us 4]000 38]000
av
vkoafVr va'kksa ij iw.kZ Hkqxrku fd;k)
c- çR;sd rhu vkosfnr va'kksa ij nks v'kksa dk vkoaVu
l- çR;sd pkj vkosfnr va'kksa ij ,d va'k dk vkoaVu
1]60]000
2]000
06 ebZ] 2017 dks 77]500 dh uxn jkf'k vkosndksa dks okil dh x;h (;g 31]000 va'kksa ij
ogh vkosnu jkf'k gS ftu va'kksa dk vkoaVu ugha fd;k x;k)%
sh
ns; frfFk;ksa ij ij 100 va'kksa ij vafre ek¡x dks NksM+dj lHkh vkoafVr va'kksa ij /ujkf'k çkIr
dh x;hA 15 uoacj] 2017 dks bu va'kksa dks tCr dj fy;k x;k vkSj 16 uoacj dks 9 #- çfr va'k osQ
Hkqxrku ij veu dks iquZfuxZfer fd;k x;k %
vks fyfeVsM dh iqLrdksa esa jksdM+ çfof"V;ksa osQ vfrfjDr lHkh jksT+kukepk çfof"V;ksa dks vfHkysf[kr
Ke
djsa vkSj 31 vDrwcj] 2017 dks daiuh }kjk Hkqxrku fd, x;s ns; C;kt ls lacaf/r ysu&nsu dks rqyui=k
esa n'kkZ,saA
gy
vks fyfeVsM oaQiuh dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
2017 va'k vkosnu [kkrk uke 7,92,500
30 lerk va'k iw¡th [kkrs ls 5,00,000
vizSy cSad ls 77,500
lerk va'k vkoaVu [kkrs ls 2,09,000
vfxze ek¡x ls 6,000
(vkoaVu osQ i'pkr~ va'k iw¡th dks vkosnu /ujkf'k dk
gLrkarj.k vkSj va'k vkosnu ,oa vfxze ek¡x esa tek 86,000
va'kksa ij izks&MkVk osQ dkj.k vkf/D; /ujkf'k)
2021-22
56 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
lerk va'k vkoaVu [kkrk uke 9,00,000
lerk va'k iw¡th [kkrs ls 5,00,000
30 v- izfrHkwfr izhfe;e vkjf{kr [kkrs ls 4,00,000
(izfrHkwfr 'kkfey djosQ 4.50 #- izfr va'k dh nj ls 2,00,000
va'kksa ij ns; vkoaVu jkf'k)
31 tq- lerk va'k izFke ek¡x [kkrk uke 5,00,000
lerk va'k iw¡th [kkrs ls 5,00,000
(2.50 #- izfr va'k dh nj ls 2,00,000 va'kksa ij ns; izFke
ek¡x /ujkf'k)
31 v- lerk va'k f}rh; ,oa vfUre ek¡x [kkrk uke 5,00,000
lerk va'k iw¡th [kkrs ls 5,00,000
(2.50 #- izfr va'k dh nj ls 2,00,000 va'kksa ij ns; f}rh;
ek¡x /ujkf'k)
31 tq- vfxze ek¡x [kkrk uke 25,000
31 v-
lerk izFke ek¡x [kkrs ls
(vfxze ek¡x dk lek;ksstu)
vfxze ek¡x [kkrk
cdk;k ek¡x [kkrk
av uke 21,000
250
25,000
sh
lerk va'k f}rh; ,oa vfUre ek¡x [kkrk
(8,000 va'kksa ij vfxze ek¡x dks ns; f}rh; ek¡x jkf'k osQ lkFk 21,250
lek;ksftr fd;k x;k)
15 uo- lerk va'k iw¡th [kkrk uke 1,000
cdk;k [kkrs esa ek¡x ls 250
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 57
2021-22
58 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 19
xfjek fyfeVsM us 100 #- izR;sd va'k osQ 3,000 va'kksa dks 20 #- izhfe;e ij vkosnu vkeaf=kr djus
osQ fy, fooj.k&i=k tkjh fd;k tks fd fuEu izdkj ns; gSμ
#-
vkosnu ij 20 izfr va'k
vkcaVu ij 50 izfr va'k (izhfe;e lfgr)
izFke ek¡x ij 20 izfr va'k
f}rh; ek¡x ij 30 izfr va'k
4,000 va'kksa osQ fy, vkosnu izkIr gq,A 3,600 va'kksa osQ vkosndksa dks vkuqikfrd vkcaVu fd;k
x;k] 'ks"k vkosnuksa dks vLohdkj dj fn;k x;kA vkosnu ij izkIr vfrfjDr jkf'k vkcaVu ij ns; jkf'k osQ
izfr lek;ksftr dh xbZA
js.kqdk] ftls 360 va'k vkcafVr fd, x,] vkcaVu vkSj ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgh
vkSj buosQ va'kksa dks ”kCr dj fy;k x;kA
gy
av
dfudk] tks fd 200 va'kksa dh vkosnd gS nks ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jghA buosQ
va'kksa dks ”kCr dj fy;k x;kA ;g lHkh va'k ueu dks 80 #- izfr va'k iw.kZ Hkqxrku izkIr esa csp fn, x,A
oaQiuh dh iqLrdksa esa jks”kukepk izfo"V;k¡ nsaA
2021-22
va'kiw¡th osQ fy, ys[kkadu 59
av
va'k f}rh; vkSj vafre ek¡x [kkrs ls
(2,440 va'kksa ij f}rh; vkSj vafre ek¡x jkf'k izkIr)
va'kiw¡th [kkrk
izfrHkwfr izhfe;e vkjf{kr [kkrk
uke
uke
uke
73,200
56,000
7,200
73,200
sh
va'k vkcaVu [kkrs ls 16,560
va'k izFke ek¡x [kkrs ls 11,200
va'k f}rh; vkSj vafre ek¡x [kkrs ls 16,800
va'k gj.k [kkrs ls 18,640
Ke
2021-22
60 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
?kVk;kμ js.kqdk dks vkcafVr 360 va'kksa ij vizkIr jkf'k
360
× 1,38,000 (16,560)
3,000
2,640 va'kksa ij izkIr fuoy jkf'k 1,21,440
tc vkcaVu esa ftlesa izfrHkwfr izhfe;e osQ 20 #- izfr va'k lfEefyr gSa] izkIr ugha gq, gSa] js.kqdk }kjk fy,
x, 360 va'kksa (gj.k fd, x,) osQ fy, izfrHkwfr izhfe;e [kkrk fu;e osQ vuqlkj uke fd;k tk,xkA
gj.k dh jkf'k fuEu izdkj Kkr dh tk,xhμ
3,600
js.kqdk ls izkIr vkosnu jkf'kμ 360 × = 432 × 20 = 8,640 #-
3,000
dfudk ls 200 va'kksa ij izkIr vkosnu vkSj vkcaVu jkf'k 10,000
va'kksa osQ gj.k ls izkIr oqQy jkf'k 18,640
Lo;a djsa
,sDly oaQiuh fyfeVsM us
izdkj ns; gSμ
vkosnu ij
10
av
#- izR;sd osQ 1,00,000 lerk va'kksa dk fuxZeu fd;k] tks fd fuEu
#-
2.50 izfr va'k
sh
vkcaVu ij 2.50 izfr va'k
izFke vkSj vafre ek¡x ij 5.00 izfr va'k
,Dl] ftlosQ ikl 400 va'k Fks us ek¡x jkf'k dk Hkqxrku ugha fd;k vkSj mlosQ va'kksa dks gj.k dj fy;k
x;kA gj.k fd, x, va'kksa esa ls 200 va'kksa dks 8 #- izfr va'k iw.kZ iznÙk ij iqu% fuxZeu fd;k x;kA
Ke
vko';d jks”kukepk izfof"V;k¡ djsa vkSj oaQiuh dh iqLrdksa esa va'kiw¡th vkSj va'k gj.k [kkrk rS;kj djsaA
Lo;a tk¡fp, 3
(v) ;fn 10 #- osQ va'k ij ek¡x jkf'k 8 #- gS vkSj 6 #- Hkqxrku izkIr gSA va'kksa dks gj.k dj fy;k
tkrk gSA crkb;s fd va'kiw¡th [kkrs esa dkSu&lh jkf'k uke dh tk,xh
(c) ;fn 10 #- osQ va'k ij 6 #- Hkqxrku izkIr gSa va'kksa dks ”kCr dj fy;k x;k gS] rc va'kksa dk iqu%
fuxZeu fdl U;wure jkf'k esa fd;k tk ldrk gSA
(l) vgywokfy;k fyfeVsM us 100 #- izR;sd osQ 1,000 lerk va'kksa dks la;a=k vkSj e'khujh Ø; ewY;
1,00,000 #- osQ Ø; le>kSrs osQ fy, fuxZfer fd;kA
oaQiuh osQ jks”kukeps esa fdl izfof"V dks vfHkysf[kr fd;k tk,xkA
mnkgj.k 20
lujkbZ”k oaQiuh fyfeVsM us 10 #- izR;sd 10,000 va'kksa dks 11 #- izfr va'k ij turk esa vfHknku osQ
fy, fuxZfer fd;kA jkf'k fuEu izdkj gSμ
3 #- vkosnu ij
4 #- vkcaVu ij (izhfe;e lfgr)
4 #- izFke vkSj vafre ek¡x ij
2021-22
va'kiw¡th osQ fy, ys[kkadu 61
12,000va'kksa osQ fy, vkosnu izkIr gq, vkSj lapkydksa us vkuqikfrd vkcaVu fd;kA
Jh vgen] 120 va'kksa osQ vkosnd o vkcaVu vkSj ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgs vkSj
Jh cklw ftuosQ ikl 200 va'k Fks ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgsA bu lHkh va'kksa dks ”kCr
(gj.k) dj fy;k x;kA
”kCr fd, x, va'kksa esa ls 150 va'kksa (Jh vgen osQ lHkh va'kksa lfgr) dks 8 #- izfr va'k esa
fuxZfer fd;kA
mijksDr O;ogkjksa dh jks”kukepk izfof"V;ksa dk vfHkys[ku djsa vkSj va'k gj.k [kkrk cukb,A
gy
lujkbZ”k fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
cSad [kkrk
va'k vkosnu [kkrs ls
av
(12,000 va'kksa ij 3 #- izfr va'k dh nj ls
uke
la- jkf'k
(#i;s)
36,000
jkf'k
(#i;s)
36,000
sh
vkosnu jkf'k izkIr)
va'k vkosnu [kkrk uke 36,000
va'kiw¡th [kkrs ls 30,000
va'k vkcaVu [kkrs ls 6,000
Ke
2021-22
62 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
cSad [kkrk uke 38,800
va'k izFke vkSj vafre ek¡x [kkrs ls 38,800
(9,700 va'kksa ij izkIr ek¡x jkf'k)
va'kiw¡th [kkrk uke 3,000
izfrHkwfr izhfe;e vkjf{kr [kkrk (ns[ksa fVIi.kh 2) uke 100
va'k vkcaVu [kkrs ls 340
va'k izFke vkSj vafre ek¡x [kkrs ls 1,200
va'k gj.k [kkrs ls (ns[ksa fVIi.kh 3) 1,560
(300 va'kksa dk gj.k)
cSad [kkrk uke 1,200
va'k gj.k [kkrk uke 300
va'kiw¡th [kkrs ls 1500
(300 va'kksa dk gj.k)
va'k gj.k [kkrk
iw¡th vkjf{kr [kkrs ls
av
(150 gj.k fd, x, va'kksa osQ iqu% fuxZeu
ij ykHk dk iw¡th vkjf{kr [kkrs esa gLrkarj.k)
uke 360
360
sh
va'k gj.k [kkrk
uke tek
frfFk fooj.k c-i`- jkf'k frfFk fooj.k c-i`- jkf'k
la- (#-) l- (#-)
Ke
1,560 1,560
dk;Zdkjh fVIif.k;k¡μ
1. vkcaVu ij izkIr jkf'k dh x.kuk fuEu izdkj dh tk,xhμ
(#-)
10,000va'kksa ij 4 #- izfr va'k ls ns; oqQy vkcaVu jkf'k 40,000
?kVk;kμ 2,000va'kksa ij izkIr vkosnu jkf'k dk vkcaVu jkf'k esa lek;kstu (6,000)
vkcaVu ij fuoy jkf'k ns; 34,000
?kVk;kμ 120 va'kksa osQ vkosnd ls ns; jkf'k] ftudks 100 va'kksa dk vkcaVu fd;k x;k
100
× 34,000 (340)
10,000
vkcaVu ij izkIr jkf'k 33,660
2021-22
va'kiw¡th osQ fy, ys[kkadu 63
2. izfrHkwfr izhfe;e [kkrs dks osQoy 100 #- uke fy[ks x, gSa] tksfd Jh vgen osQ 100 va'kksa osQ vkcaVu
ls lacafèkr gSa ftuls vkcaVu jkf'k (izhfe;e lfgr) ugha izkIr gqbZ gSA
3. va'k gj.k [kkrk] gj.k fd, x, va'kksa ij izkIr jkf'k izfrHkwfr izhfe;e dks NksM+ dj n'kkZrk gS bl
dh x.kuk fuEu izdkj dh tk,xhμ
Jh vgen 120 va'kksa ij 3 #- izfr va'k dh nj ls vkosnu jkf'k dk Hkqxrku fd;k 360
Jh cklw us 200 va'kksa ij 6 #- izfr va'k dh nj ls Hkqxrku fd;k 1200
(vkosnu vkSj vkcaVu jkf'k izhfe;e osQ vfrfjDr)
oqQy izkIr jkf'k 1560
4. Jh vgen osQ gj.k fd, x, 100 va'kksa ij izkIr jkf'k 360
Jh cklw osQ iqu% fuxZfer 50 va'kksa osQ gj.k dh izkIr jkf'k
50
× 1,200 #- 300
200
150 gj.k fd, x, va'kksa ij izkIr oqQy jkf'k tks fd iqu% fuxZfer fd, x, 660
?kVk;kμ gj.k fd, x, va'kksa osQ iqu% fuxZeu ij cV~Vk (150 × 2 #-) 300
av
iw¡th ykHk dh jkf'k dk iw¡th vkjf{kr [kkrs esa gLrkarj.k
mnkgj.k 21
nsoe fyfeVsM us 4 #- çfr va'k osQ çhfe;e ij çR;sd 10 #- osQ 30,000 lerk ewY; va'kksa osQ fy,
360
sh
vkosnu vkeaf=kr djrs gq, ,d fooj.k i=k fuxZfer fd;k] tks bl çdkj ns; gS%
vkosnu osQ lkFk (1 #- çhfe;e 'kkfey djosQ) 3 #-
vkoaVu ij (1 #- çhfe;e 'kkfey djosQ) 4 #-
çFke ek¡x ij (1 #- çhfe;e 'kkfey djosQ) 4 #-
Ke
2021-22
64 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gy
nsoe fyfeVsM dh iqLrosaQ
jks”kukepk
rfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 1,35,000
lerk va'k vkosnu [kkrs ls 1,35,000
(45,000 va'kksa ij vkosnu /ujkf'k izkIr dh xbZ)
lerk va'k vkosnu [kkrk uke 1,35,000
lerk va'k iw¡th [kkrs ls 60,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 30,000
lerk va'k vkcaVu [kkrk 18,000
cSad [kkrs ls
av
(30,000 va'kksa ij izkIr vkosnu jkf'k dks va'k iw¡th vkSj
izfrHkwfr izhfe;e vkjf{kr [kkrs esa gLrkarfjr fd;k x;k vkSj
vkosnu ij izkIr vf/d jkf'k dks va'k vkcaVu [kkrs esa
27,000
sh
lek;ksftr fd;k x;k vkSj 9,000 va'kksa ij izkIr vkosnu
jkf'k dks okil dj fn;k x;k)
lerk va'k vkcaVu [kkrk uke 1,20,000
lerk va'k iw¡th [kkrs ls 90,000
izfrHkwfr izhfe;e vkjf{kr [kkrk 30,000
Ke
2021-22
va'kiw¡th osQ fy, ys[kkadu 65
57,500
sh
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 28,750
(28,750 va'kksa ij f}rh; ,oa vafre ek¡x /ujkf'k)
cSad [kkrk uke 83,250
lerk va'k f}rh; ,oa vafre ek¡x [kkrs ls 83,250
Ke
2021-22
66 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
dk;Zdkjh fVIi.kh&
1- vkcaVu ij çkIr jkf'k #-
v- vkcaVu ij ns; jkf'k
30,000 va'k × 4 #- çfr va'k 1,20,000
300
sh
lq/hj ls ns; vkcaVu jkf'k 1,700
2- eqLdku osQ 'ks"k 500 va'k ,oa vfer osQ 1,000 va'kksa dks 'kkfey djosQ 1,500 va'k dks iqufuZxZfer
fd, x,
vfer osQ 1,000 va'kksa ij ykHk 8,000
3,750
eqLdku osQ 500 va'kksa ij ykHk = × 500 = 2,500
750
10,500
3,750
3- eqLdku osQ 250 va'kksa osQ va'k gj.k [kkrs esa cph 'ks"k jkf'k = × 250 = 1250
750
Lo;a djsa
fuEu dh jks”kukepk izfof"V;k¡ djsaμ
(v) oaQiuh osQ funs'kdksa us 10 #- izR;sd 200 lerk va'kksa dks gj.k fd;k] ftu ij 800 #- Hkqxrku
izkIr FkkA bu va'kksa dks 1,500 #- osQ Hkqxrku ij iqu% fuxZfer fd;k x;kA
(c) v 10 #- izR;sd osQ 100 va'kksa dk èkkjd gS] ftl ij vkosnu jkf'k 1 #- dk Hkqxrku fd;k x;k
gSA c 10 #- izR;sd osQ 200 va'kksa dk èkkjd gS ftl ij vkosnu jkf'k 1 #- vkSj vkcaVu jkf'k 2
2021-22
va'kiw¡th osQ fy, ys[kkadu 67
#- dk Hkqxrku fd;k x;k gSA l 10 #- izR;sd osQ 300 va'kksa dk èkkjd gS ftl ij 1 #- vkosnu]
2 #- vkcaVu vkSj 3 #- izFke ek¡x dk Hkqxrku fd;k x;k gS ;s lHkh cdk;k jkf'k vkSj f}rh; ek¡x
jkf'k 4 #- izfr va'k dk Hkqxrku djus esa vlIk+ Qy jgsA v] c vkSj l osQ lHkh va'kksa dks ”kCr (gj.k)
dj fy;k x;k vkSj 11 #- izfr va'k iw.kZ iznÙk esa iqu% fuxZfer fd;k x;kA
lkjka'k
Ke
oaQiuhμ ,d laxBu tks mu O;fDr;ksa ls feydj curk gS ¶tks va'k èkkjd dgykrs gSa D;kasfd muosQ ikl oaQiuh
osQ va'k gSa rFkk og pqus gq, funs'kd eaMy osQ ekè;e ls O;olk; osQ fy, oSèkkfud O;fDr osQ :i esa dk;Z dj
ldrs gSaA¸
va'kμ ,d iw¡th dk ,d fHkUukRed Hkkx gksrk gS tks oaQiuh esa LokfeRo dk vkèkkj cukrk gS oaQiuh vfèkfu;e
2013 osQ izkoèkkuksa osQ vuqlkj lkekU;r% va'k nks izdkj osQ gksrs gSa vFkkZr~ lerk va'k vkSj iwokZfèkdkj va'kA
iwokZfèkdkj va'k iqu% fHkUu&fHkUu izdkj osQ gksrs gSa tks mudks fn, x, vfèkdkjksa dh fHkUurk ij vkèkkfjr gSaA oaQiuh
dh va'kiwt ¡ h p;u fd, x, O;fDr;ksa osQ lewg }kjk futh O;oLFkk ;k turk }kjk vfHknku ls va'kksa dk fuxZeu djosQ
,d=k dh tkrh gSA vr% va'kksa dk fuxZeu jksdM+ }kjk ;k jksdM+ izfrI+kQy osQ vfrfjDr ftlesa igyk lkekU; gS]
fd;k tkrk gSA tc oaQiuh O;kikj Ø; ;k oqQN laifÙk@ifjlaifÙk;k¡ djrh gS vkSj cspus okyk i{k Hkqxrku osQ :i
esa oaQiuh osQ iw.kZ Hkqxrku izkIr va'kksa dks ysus osQ fy, lger gksxk rc va'kksa dk fuxZeu jksdM+ izfrI+kQy osQ vfrfjDr
dgk tk,xkA
va'kksa osQ fuxZeu dh voLFkk,¡μ jksdM+ osQ fy, va'kksa dk fuxZeu] ¶blosQ fy, dkuwu }kjk fuèkkZfjr dk;Zfofèk
osQ loZFkk vuq:i tkjh djus dh vis{kk dh tkrh gSA¸ tc va'k jksdM+ osQ fy, tkjh fd, tkrs gSa rks mu ij
fuEufyf[kr ,d ;k blls vfèkd voLFkkvksa esa jkf'k bdV~Bh dh tk ldrh gSμ
2021-22
68 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(i) va'kksa osQ vkosnu ij
(ii) va'kksa osQ vkcaVu ij
(iii) va'kksa ij ek¡x@ek¡xksa ij
cdk;k ek¡xμ dHkh&dHkh vkcaVu ij ek¡xh xbZ iw.kZ jkf'k vkSj@;k ek¡x (ek¡xksa) dh èkujkf'k vkcafV;ksa@va'kèkkjdksa
ls izkIr ugha gks ikrh gS] bl izdkj izkIr ugha gqbZ jkf'k dks lap;h rkSj ij ^vnÙk ek¡x* ;k ek¡x dh cdk;k
jkf'k dgrs gSa gkyk¡fd fdlh oaQiuh osQ fy, ek¡x dh cdk;k jkf'k dk vyx [kkrk j[kuk vfuok;Z ugha gSA ,sls
Hkh n`"Vkar gSa tgk¡ oqQN va'kèkkjd mudks vkcafVr va'kksa ij vHkh rd ek¡xh xbZ vkarfjd ;k iw.kZ jkf'k dk Hkqxrku
djuk foosdiw.kZ ekurs gSaA va'k èkkjd }kjk vkcaVu@ek¡x@(ek¡xksa) ij muls izkIr jkf'k ls vfèkd fd;k x;k Hkqxrku
ek¡x dh vfxze jkf'k osQ uke ls tkuk tkrk gS ftlosQ fy, ,d vyx [kkrk j[kk tkrk gS oaQiuh dks vius
var£u;eksa osQ vuqlkj ek¡x dh cdk;k jkf'k;ksa ij C;kt yxkus dh 'kfDr gS vkSj ;fn ;g budks Lohdkj djrh gS
rks vfxze ek¡x dh jkf'k ij C;kt dk Hkqxrku djus dk nkf;Ro Hkh gksrk gSA
os oqQN vkosnuksa dks iw.kZr% Lohdkj dj ldrs gSa vkSj vU; dks iwjh rjg vLohdj dj ldrs gSaA
sh
(ii) muosQ }kjk ;Fkkuqikr forj.k fd;k tk ldrk gSA
(iii) mi;qDr nksuksa fodYiksa dks feyk&tqykdj viuk;k tk ldrk gSA
;fn vfHknku dh jkf'k dk 90% rd U;wure jkf'k izkIr ugha gksxh rc fuxZeu jn~n gksxkA bl fLFkfr esa turk
Ke
dks izLrkfor va'kksa ij de vkosnu izkIr gksxkA bl fuxZeu dks vYi vfHknku dgsaxsA
izhfe;e ij va'kksa dk fuxZeuμ bl ckr ij fopkj fd, fcuk fd va'k jksdM+ ls fHkUu izfrI+kQy osQ fy, ;k jksdM+
osQ fy, fuxZfer fd, x, gSa] os ;k rks leewY; ij ;k vfèkewY; ij tkjh fd, tk ldrs gSa leewY; ij fuxZfer
va'kksa dk vFkZ gS fd ^va'k vius vafdr ;k lkekU;@leewY; osQ fy, tkjh fd, x, gSaA* ;fn va'k izhfe;e ij
vFkkZr~ vafdr ewY; ;k leewY; ls vfèkd jkf'k ij fuxZfer fd, x, gSa rks izhfe;e dh jkf'k va'k vfèkykHk [kkrs
(va'k izhfe;e vkjf{kr [kkrs) osQ uke ls ,d vyx [kkrs esa tek dh tkrh gS ftldk mi;ksx loZFkk dkuwu osQ
vuqlkj gh fd;k tkrk gSA
cV~Vs ij va'kksa dk fuxZeuμ va'k cV~Vs ij vFkkZr~ vafdr ewY; ;k leewY; ls de jkf'k ij tkjh fd, tk ldrs
gSa] c'krZs oaQiuh blosQ lacaèk esa dkuwu }kjk fuèkkZfjr izko/kuksa dk iw.kZ:is.k vuqikyu djrh gksA bl vuqikyu osQ
vykok oaQiuh osQ va'k lkèkkj.krμ cV~Vs ij tkjh ugha fd, tk ldrsA tc va'k cV~Vs ij tkjh fd, tkrs gSa rks
cV~Vs dh jkf'k va'k fuxZeu ij cV~Vk [kkrs osQ uke i{k esa fy[kh tkrh gS tks oaQiuh osQ fy, iw¡th gkfu dh izÑfr
dh rjg gksrh gSA oaQiuh vf/fu;e 2013 osQ vuqlkj osQoy LVsV bDosVh va'k o cV~Vs ij tkjh fd;s tk ldrs
gSaA
va'kksa dk gj.kμ dHkh dHkh va'kèkkjd vkcafVr va'kksa ij ,d ;k vfèkd fd'rksa dk Hkqxrku ugha dj ik, rks
,slh fLFkfr esa oaQiuh osQ ikl pwddrkZvksa osQ va'kksa dks gj.k djus dk vfèkdkj gksrk gS bls va'kksa dk gj.k dgrs
2021-22
va'kiw¡th osQ fy, ys[kkadu 69
gSaA gj.k dk vFkZ ^vuqcaèk Hkax gksus osQ dkj.k vkcaVu dk fujLrhdj.k vkSj va'kksa ij izkIr jkf'k dks va'k gj.k jkf'k
osQ :i esa ekurs gSaA* va'k gj.k dk laf{kIr ys[kkadu mu 'krks± ij fuHkZj djrk gS ftu ij ls va'k tkjh fd, x,
gSa leewY; ij vfèkewY; ij ;k cV~Vs ijA lkekU;r% ;w¡ dgsa fd gj.k ij ys[kkadu gj.k dh voLFkk rd ikfjr
izfof"V;ksa dks foijhr djuk gS va'kksa ij igys izkIr gks pqdh jkf'k gj.k fd, x, va'k [kkrs esa tek dj nh tk,xhA
va'kksa dk iqu% fuxZeuμ oaQiuh osQ izcaèku esa blosQ }kjk ,d ckj gj.k dj fy, va'kksa dks iqu% tkjh djus dh
'kfDr fufgr gksrh gS c'krZs fd laLFkk osQ var£u;eksa esa blls lacafèkr 'krks± vkSj fucaèkuksa esa ,slk izkoèkku gksA ;s va'k
cV~Vs ij Hkh iqu% tkjh fd, tk ldrs gSa c'krZs vuqekurμ cV~Vs dh jkf'k iqu% tkjh fd, tkus okys va'k ls lacafèkr
va'k gj.k [kkrs osQ tek 'ks"k ls vfèkd u gksaA vr% gj.k fd, x, va'kksa dks iqu% tkjh fd, tkus ij fn;k x;k
cV~Vk va'k gj.k [kkrs osQ uke fy[kk tkrk gSA
,d ckj tc gj.k fd, x, va'kksa dk iqu% fuxZeu fd;k tk,xk va'k gj.k [kkrs osQ tek 'ks"k dks iw¡th vkjf{kr
[kkrs esa gLrkarfjr djsxa s tksfd gj.k fd, x, va'kksa ij ykHk dks n'kkZrk gSA lHkh gj.k fd, x, va'kksa dks iqu% fuxZeu
ugha djus dh fLFkfr esa va'kksa ij gj.k [kkrs esa tek jkf'k dks iqu% fuxZfer u fd, x, va'kksa ls lacafèkr jkf'k dks
2021-22
70 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
8. mu mís';ksa dk o.kZu djsa ftuosQ fy, oaQiuh izfrHkwfr izhfe;e dh jkf'k dk iz;ksx dj ldrh gSA
9. mu ifjfLFkfr;ksa dk Li"V :i ls o.kZu djsa ftlosQ varxZr oaQiuh cV~Vs ij va'kksa dk fuxZeu dj ldrh gSA
10. va'kksa dk gj.k 'kCn dh O;k[;k djsa vkSj gj.k dh ys[kk fofèk dks crk,¡A
la[;kRed iz'u
1. vuh'k fyfeVsM us 100 #- izR;sd osQ 30,000 lerk va'kksa dk fuxZfer fd;k tks 30 #- vkosnu ij]
50 #- vkcaVu ij] vkSj 20 #- izFke vkSj vafre ek¡x ij ns; gSaA lHkh jkf'k fof/or izkIr dh xb±A bu
O;ogkjksa dks oaQiuh osQ jks”kukeps esa vfHkysf[kr djsaA
2. vkn'kZ daVªksy fMokbZl fyfeVsM dh 3,00,000 #- dh vfèkÑr iw¡th] tks fd 10 #- izR;sd va'k osQ
30,000 va'kksa esa foHkkftr gS] ls iathÑr gSA turk dks vkaef=kr dh xbZ ftl ij 3 #- izfr va'k vkosnu
ij_ 4 #- izfr va'k vkcaVu ij_ 3 #- izfr va'k izFke ,oa vafre ek¡x ij ns; gSAa bu va'kksa ij iw.kZ vfHknku
izkIr gqvk vkSj lHkh jkf'k;k¡ izkIr dh xb±A jks”kukepk vkSj jksdM+ iqLrd rS;kj djsaA
3.
av
lkWÝV+ os;j lksY;w'ku bafM;k fyfeVsM us 100 #- izR;sd va'k osQ 20,000 lerk va'kksa osQ fy, vkosnu vkeaf=kr
fd,] ftu ij 40 #- vkosnu ij_ 30 #- vkcaVu ij_ vkSj 30 #- izFke vkSj vafre ek¡x ij ns; gSa oaQiuh
us 32,000 va'kksa osQ fy, vkosnu izkIr fd;kA 2,000 va'kksa osQ vkosndksa dks jkf'k okil ykSVk nh xbZA 10,000
va'kksa osQ vkosnuksa dks iw.kZ Lohdkj dj fy;k x;k vkSj 20,000 va'kksa osQ vkosndksa dks vkosnu fd, x, va'kksa
osQ vkèks va'k vkcafVr fd, x, vkSj vkfèkD; jkf'k dks vkcaVu esa lek;ksftr dj fy;k x;kA vkcaVu vkSj ns;
sh
lHkh jkf'k izkIr dh xbZA jks”kukepk vkSj jksdM+ iqLrd rS;kj djsAa
4. :id fyfeVsM us 100 #- izR;sd osQ 10,000 va'kksa dk fuxZeu fd;k] ftu ij 20 #- izfr va'k vkosnu
ij] 30 #- izfr va'k vkcaVu ij vkSj 25 #- izfr va'k dh nks ek¡x esa ns; gSA vkosnu vkSj vkcaVu jkf'k
izkIr dj yh xbZA izFke ek¡x ij ,d lnL; osQ vfrfjDr ftlosQ ikl 200 va'k gS]a lHkh lnL;ksa us viuh
Ke
ns; jkf'k dk Hkqxrku fd;k tcfd ,d vU; lnL; ftlosQ ikl 500 va'k gSa 'ks"k ns; jkf'k dk iw.kZ Hkqxrku
dj fn;kA vafre ek¡x vHkh ek¡xh ugha xbZ gSA jks”kukepk vkSj jksdM+ iqLrd rS;kj djsaA
5. eksfgr Xykl fyfeVsM us 100 #- izR;sd osQ 20,000 va'kksa dk 110 #- izfr va'k esa fuxZeu fd;kA ftu
ij 30 #- vkosnu ij_ 40 #- vkcaVu ij (izfe;e) 20 #- izFke ek¡x ij_ vkSj 20 #- vafre ek¡x
ij ns; gSA 24,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj 20,000 va'kksa dk vkcaVu fd;k x;k vkSj
4,000 va'kksa dks vLohdkj djosQ mu ij izkIr jkf'k ykSVk nh xbZA lHkh jkf'k izkIr dh xbZA jks”kukepk
izfof"V;k¡ djsAa
6. ,d fyfeVsM oaQiuh us 10 #- izR;sd osQ 1,00,000 ij lerk va'kksa dks 2 #- izfr va'k izhfe;e ij_
10 #- izR;sd osQ 2,00,000; 10% vfèkeku va'kksa leewY; osQ fy, vfHknku veaf=kr fd;kA
va'kksa ij ns; jkf'k fuEu izdkj gSA
lerk va'k vfèkeku va'k
vkosnu ij 3 #- izfr va'k 3 #- izfr va'k
vkcaVu ij 5 #- izfr va'k 4 #- izfr va'k
(izhfe;e lfgr)
izFke ek¡x ij 4 #- izfr va'k 3 #- izfr va'k
2021-22
va'kiw¡th osQ fy, ys[kkadu 71
lHkh v'kksa ij iw.kZ vfHknku izkIr gqvk] ek¡xh xbZ jkf'k izkIr gqbZA oaQiuh dh iqLrdksa esa fuEu O;ogkjksa
dks jks”kukepk vkSj jksdM+ iqLrd esa vfHkys[ku djsaA
7. bZLVuZ oaQiuh fyfeVsM] ftldh vfèkÑr iw¡th 10,00,000 #- gS tks fd 10 #- izfr lerk va'k esa
foHkkftr gSaSA oaQiuh us 50,000 va'k 3 #- izfr va'k izfe;e ij fuxZfer fd, tks bl izdkj ns; gSaμ
vkosnu ij 3 #- izfr va'k
vkcaVu ij (izhfe;e lfgr) 5 #- izfr va'k
izFke ek¡x ij (vkcaVu osQ rhu eghus ckn ns;) 3 #- izfr va'k
vkSj 'ks"k jkf'k vko';drk iM+us ij 60]000 va'kksa osQ fy, vkosnu izkIr gq, ,oa funs'kdksa us fuEu izdkj
va'kksa dk vkcaVu fd;kμ
(v) 40]000 va'kksa osQ vkosndks dks iw.kZ
(c) 15]000 va'kksa osQ vkosndks dks 8]000 va'k vkcafVr gq,
(l) 5000 va'kksa osQ vkonsdks dks 2000 va'kks dk vkacVu gqvkA vfrfjDr jkf'k okil dj nh xbZA
av
vkcaVu ij ns; lHkh jkf'k;k¡ izkIr dj yh xb±A
;Fkkfof/ izFke ek¡x dh xbZ vkSj 100 va'kksa ij ns; ek¡x osQ NksM+ dj jkf'k izkIr dj yh xbZA
oaQiuh osQ bu O;ogkjksa dks jks”kukepk ,oa jksdM+ cgh esa fy[ksaA vkSj oaQiuh dk rqyu&i=k Hkh rS;kj djsaA
sh
8. lqfer e'khu fyfeVsM us 100 #- izR;sd osQ 50,000 va'kksa dks 5% izhfe;e ij fuxZeu fd;kA va'kksa
ij 25 #- vkosnu ij] 50 #- vkcaVu ij 30 #- izFke vkSj vafre ek¡x ij ns; gSa fuxeZu ij iw.kZ vfHknku
izkIr gqvk vkSj 400 va'kksa ij vafre ek¡x osQ vfrfjDr laiw.kZ jkf'k izkIr dh xbZA izhfe;e dks vkcaVu
ij lek;ksftr fd;k tk,xkA jks”kukepk izfof"V;k¡ vkSj rqyu&i=k rS;kj djsaA
Ke
2021-22
72 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
12. Ñ".kk fyfeVsM us 100 #- izR;sd va'k osQ 15,000 va'kksa dk 10 #- izfr va'k izhfe;e ij fuxZeu fd;kA
tks bl izdkj ns; gSaμ
vkosnu ij 30 #-
vkcaVu ij 50 #- (izhfe;e lfgr)
izFke vkSj vafre ek¡x ij 30 #-
lHkh va'kksa ij vfHknku izkIr gqvk vkSj oaQiuh us lHkh ns; jkf'k 150 va'kksa ij vkcaVu vkSj ek¡x jkf'k
osQ vfrfjDr izkIr dh bu va'kksa dk gj.k fd;k x;k vkSj usgk dks 12 #- izR;sd osQ iw.kZ iznÙk va'kksa esa
iqu% fuxZeu iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 4,500 #-)
13. vk:"kh daI;wVj fyfeVsM us 100 #- izR;sd osQ 10,000 lerk va'kksa dk 10% izhfe;e ij fuxZeu fd;kA
ftu ij fuoy jkf'k bl izdkj ns; gSμ
vkosnu ij 20 #-
vkcaVu ij
izFke ek¡x ij
vafre ek¡x ij
av 50 #- (40+10 #- izhfe;e)
30 #-
10 #-
,d va'kèkkjh ftlosQ ikl 200 va'k gSa us vafre ek¡x dk Hkqxrku ugha fd;kA blosQ va'kksa dk gj.k dj
sh
fy;k x;kA bu va'kksa esa ls 150 va'kksa dks lksfu;k dks 75 #- izfr va'k ij iqu% fuxZfer fd;k x;kA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 9,750 #-)
14. jkSud dkVu fyfeVsM us 100 #- izR;sd osQ 6,000 lerk va'kksa osQ 20 #- izfr va'k izhfe;e ij fuxZeu
Ke
osQ fy, fooj.k if=kdk ls tkjh djosQ vkosnu ek¡xsA tks fuEu izdkj ns; gSaA
vkosnu ij 20 #-
vkcaVu ij 50 #- (izhfe;e lfgr)
izFke ek¡x ij 30 #-
vafre ek¡x ij 20 #-
10,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj 8,000 va'kksa osQ vkosndksa dks ;Fkkuqikr vkcaVu fd;k
x;k rFkk 'ks"k vkosndksa dks okil dj fn;k x;k vkSj vkosnu ij izkIr vfèkd jkf'k dks vkcaVu ij ns;
jkf'k esa lek;ksftr fd;k tk,xkA
jksfgr ftldks 300 va'kksa dk vkcaVu fd;k x;k Fkk vkcaVu vkSj ek¡x jkf'k dk Hkqxrku djus esa
vlI+kQy jgk vkSj mlosQ va'kksa dk gj.k dj fy;k x;kA bZfrdk ftlus 600 va'kksa osQ fy, vkosnu fd;k
Fkk ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgh mlosQ va'kksa dk Hkh gj.k dj fy;k x;kA bu lHkh va'kksa
dk dk£rd dks 80 #- iw.kZ iznÙk esa foØ; fd;k x;kA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 15,500 #-)
2021-22
va'kiw¡th osQ fy, ys[kkadu 73
15. fgeky; oaQiuh fyfeVsM us 10 #- izR;sd osQ 1,20,000 lerk va'k 2 #- izhfe;e ij turk esa vfHknku
osQ fy, fuxZfer fd, tks fuEu izdkj ns; gSaμ
vkosnu ij 3 #- izfr va'k
vkcaVu ij (izhfe;e lfgr) 5 #- izfr va'k
izFke ek¡x ij 2 #- izfr va'k
f}rh; vkSj vafre ek¡x ij 2 #- izfr va'k
1,60,000 va'kksa osQ fy, vkosnu izkIr gq,A ;Fkkuqikr vkèkkj ij vkcaVu fd;k x;kA vkosnu ij izkIr
vfèkd jkf'k dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k x;kA
jksgu ftldks 4,800 va'kksa dk vkcaVu fd;k x;k Fkk nksuksa ek¡x jkf'k nsus esa vlI+kQy jgkA bu va'kksa
dks f}rh; ek¡x jkf'k osQ ckn gj.k dj fy;k x;kA lHkh gj.k fd, x, va'kksa dks jhuk dks 7 #- izfr va'k
esa iqu% fuxZeu fd;k x;kA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsa vkSj va'kiw¡th ls lacafèkr O;ogkjksa dks oaQiuh osQ rqyu&i=k
esa n'kkZ,¡A
16.
(mÙkjμ iw¡th vkjf{kr 14,400 #-)
av
fizal fyfeVsM us 10 #- izR;sd va'k osQ 20,000 lerk va'kksa dks
fy, fooj.k&i=k ij vkeaf=kr fd;k tks fuEu izdkj ns; gSaμ
3 #- izhfe;e ij fuxZeu djus osQ
sh
vkosnu ij 2 #-
vkcaVu ij (izhfe;e lfgr) 5 #-
izFke ek¡x ij 3 #-
f}rh; ek¡x ij 3 #-
Ke
30,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj vkcaVu vuqikfrd vkèkkj ij fd;k x;kA vkosnu ij izkIr
vfèkd jkf'k dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k tk,xkA
Jh eksfgr ftudks 400 va'k vkcafVr fd, x, Fks] vkcaVu vkSj izFke ek¡x jkf'k dk Hkqxrku djus esa
vlI+kQy jgs vkSj izFke ek¡x osQ i'pkr~ muosQ va'kksa dk gj.k dj fy;k x;kA Jh tkSyh ftudks 600 va'kksa
dk vkcaVu gqvk Fkk nksuksa ek¡x jkf'k dk Hkqxrku djus esa vlI+kQy jgs vr% buosQ va'kksa dk gj.k dj
fy;k x;kA
gj.k fd, x, va'kksa esa ls 800 va'kksa dk iqu% fuxZeu lqfiz;k dks 9 #- izfr va'k iw.kZ Hkqxrku izkIr esa
fd;k x;k] ftlesa Jh eksfgr osQ lHkh va'k lfEefyr gSaA
oaQiuh dh iqLrdksa esa jks”kukepk izfof"V;k¡ djsa vkSj rqyu&i=k rS;kj djsaA
(mÙkjμ iw¡th vkjf{kr 2,000 #-)
17. ykbZI+kQ e'khu VwYl fyfeVsM us 10 #- izR;sd osQ 50,000 lerk va'kksa dks 12 #- izfr va'k ij fuxZeu
fd;kA vkosnu ij 5 #- (izhfe;e lfgr)] vkcaVu ij 4 #- vkSj 'ks"k izFke vkSj vafre ek¡x ij ns;
gSaA 70,000 va'kksa osQ fy, vkosnu izkIr gq,A izkIr jksdM+ ,sls es ls 40,000 #- okil fd, x, vkSj
2021-22
74 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
60,000 #- dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k x;kA 500 va'kksa osQ ,d va'kèkkjd dks NksMd
+ j
lHkh va'kèkkjdksa us ek¡x ns; jkf'k dk Hkqxrku fd;kA bu va'kksa dk gj.k dj fy;k x;k vkSj 8 #- izfr
va'k iw.kZ Hkqxrku izkIr ij fuxZeu fd;kA O;ogkjksa dh jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 2,500 #-)
18. vksfj,aV oaQiuh fyfeVsM us turk esa vfHknku osQ fy, 10 #- izR;sd va'k osQ 20,000 lerk va'kksa dks
10% izhfe;e ij fuxZeu fd;k ftu ij vkosnu ij 2 #-] vkcaVu ij izhfe;e lfgr 4 #-] izFke ek¡x
ij 3 #-] vkSj f}rh; vkSj vafre ek¡x 2 #- ns; gSaA 26,000 va'kksa osQ fy, vkosnu izkIr gq,A 4,000
va'kksa osQ vkosnu dks vLohÑr dj fn;k x;kA 'ks"k vkosndksa dks vkuqikfrd vkcaVu fd;k x;k nksuksa ek¡xksa
dh ek¡x dh xbZ vkSj 500 va'kksa ij vafre ek¡x dks NksM+dj lHkh ek¡x jkf'k izkIr dh xb±A bu va'kksa
dk gj.k dj fy;k x;kA gj.k fd, x, esa ls 300 va'kksa dks 9 #- izfr va'k ij iqu% fuxZeu fd;k x;kA
jks”kukepk izfof"V;k¡ djsa vkSj rqyu&i=k rS;kj djsaA
(mÙkjμ iw¡th vkjf{kr 2,100 #-)
19.
fd,μ
vkosnu ij ns;
vkcaVu ij ns;
av
vyI+kQk fyfeVsM us 10 #- izR;sd osQ 4,00,000 lerk va'kksa osQ fy, fuEu 'krks± ij vkosnu vkeaf=kr
5 #- izfr va'k
3 #- izfr va'k
sh
izFke vkSj vafre ek¡x ij ns; 2 #- izfr va'k
5,00,000 va'kksa osQ fy, vkosnu izkIr gq,A ;g fu.kZ; fy;k x;kμ
(v) 20,000 va'kksa osQ vkosndksa dks vkcaVu vLohÑr dj fn;k tk,xkA
(c) 80,000 va'kksa osQ vkosndksa dks iw.kZ vkcaVu fd;k tk,xk
Ke
(l) 'ks"k cps va'kksa dks vU; vkosndksa osQ chp vuqikfrd vkèkkj ij vkcaVu fd;k tk,xkA
(n) vfèkd vkosnu jkf'k dks vkcaVu jkf'k osQ Hkqxrku esa mi;ksx fd;k tk,xkA
,d vkosnd ftldks vuqikfrd vkèkkj ij vkcaVu fd;k x;k ftlus vkcaVu vkSj ek¡x jkf'k dk Hkqxrku
ugha fd;k vkSj mlosQ 400 va'kksa dk gj.k dj fy;k x;kA bu va'kksa dk iqu% fuxZeu 9 #- izfr va'k
ij fd;k x;kA
jks”kukepk izfof"V;ksa dks n'kkZ,¡ vkSj mijksDr dk vfHkys[ku djus osQ fy, jksdM+ iqLrd rS;kj djsaA
(mÙkjμ iw¡th vkjf{kr 2,100 #-)
20. v'kksdk fyfeVsM oaQiuh us 20 #- izR;sd osQ lerk va'kksa dk 2 #- izhfe;e ij fuxZfer fd;k ftlesa
ls 1,000 va'kksa dk gj.k 4 #- vafre ek¡x osQ Hkqxrku u djus ij fd;kA gj.k fd, x, 400 va'kksa
dks 14 #- izfr va'k ij iqu% fuxZfer fd;k x;kA 'ks"k va'kksa esa ls 200 va'kksa dks 20 #- izfr va'k ij
fuxZfer fd;k x;kA va'kksa osQ gj.k vkSj iqu% fuxZeu dh jks”kukepk izfof"V;k¡ djsa vkSj iw¡th vkjf{kr esa
gLrkarfjr dh xbZ jkf'k vkSj va'k gj.k [kkrs esa 'ks"k jkf'k dks n'kkZ,¡A
(mÙkjμ iw¡th vkjf{kr 6,800 #- va'k gj.k [kkrs dk 'ks"k 5,600 #-)
2021-22
va'kiw¡th osQ fy, ys[kkadu 75
21. vfer osQ ikl 10 #- izR;sd osQ 100 va'k gSa ftl ij mlus 1 #- izfr va'k vkosnu jkf'k dk Hkqxrku
fd;k gSA foey osQ ikl 10 #- izR;sd osQ 200 va'k gSa ftl ij mlus 1 #- vkSj 2 #- izfr va'k Øe'k%
vkosnu vkSj vkcaVu jkf'k dk Hkqxrku fd;k gqvk gSA psru osQ ikl 10 #- izR;sd osQ 300 va'k gSa ftl
ij mlus 1 #- vkosnu ij] 2 #- vkcaVu ij 3 #- izFke ek¡x ij Hkqxrku fd;k gSA ;s lHkh cdk;k jkf'k
vkSj f}rh; ek¡x 2 #- dk Hkqxrku djus esa vlI+kQy jgsA funs'kdksa us buosQ va'kksa dk gj.k dj fy;kA bu
va'kksa dk iqu% fuxZeu 11 #- izfr va'k iw.kZ Hkqxrku izkIr esa fd;k x;kA O;ogkjksa dh jks”kukepk izfof"V;k¡
djsAa
(mÙkjμ iw¡th vkjf{kr 2,500 #-)
22. vatrk fyfeVsM dh lkekU; iw¡th 3,00,000 #- gS tks 10 #- izR;sd osQ va'kksa esa foHkkftr gS turk dks
20,000 va'kksa osQ vfHknku osQ fy, vkeaf=kr djrh gS] tks vkosnu ij 2 #-] vkcaVu ij 3 #-] vkSj
'ks"k 2.50 dh nks ek¡xksa esa ns; gSaA oaQiuh dks 24,000 va'kksa osQ fy, vkosnu izkIr gq,A 20,000 va'kksa
osQ vkosnuksa dks iw.kZ Lohdkj fd;k x;k vkSj va'k vkcafVr fd, x,A 'ks"k va'kksa osQ vkosnu dks vLohdkj
av
dj fn;k x;k vkSj vkosnu jkf'k okil dj nh xbZA
600 va'kksa ij vafre ek¡x NksM+dj lHkh ns; jkf'k izkIr dj yh xbZ tks fd dkuwuh vkSipkfjdrkvksa dks
iw.kZ djus osQ i'pkr~ gj.k dj fy, x,A gj.k fd, x, va'kksa esa ls 400 va'kksa dks 9 #- izfr va'k ij
iqu% fuxZfer dj fn;k x;kA
sh
vko';d jks”kukepk izfof"V;ksa dk izys[ku djsa vkSj iw¡th vkjf{kr esa gLrkarfjr jkf'k vkSj va'k gj.k [kkrs
dk 'ks"k n'kkZrs gq, rqyu&i=k rS;kj djsaA
(mÙkjμ iw¡th vkjf{kr esa gLrkarfjr jkf'k 2,600 #-)
23. fuEu O;ogkjksa dh jks”kukepk izfof"V;k¡ Hkw"k.k vk;y fyfeVsM dh iqLrdksa esa djsaμ
Ke
(v) 100 #- izR;sd osQ 200 va'kksa dk 10 #- izhfe;e ij fuxZeu fd;k x;k budk gj.k 50 #- izfr
va'k vkcaVu jkf'k dk Hkqxrku u djus ij fd;k x;kA izFke vkSj vafre ek¡x jkf'k 20 #- izfr va'k
dh ek¡x bu va'kksa ij ugha dh xb±A gj.k fd, x, va'kksa dks 60 #- izfr va'k iw.kZ Hkqxrku izkIr
esa fuxZfer fd;k x;kA
(c) 10 #- izR;sd osQ 150 va'kksa dks 4 #- izhfe;e tks fd vkcaVu ij ns; gSa dk gj.k vkcaVu jkf'k
8 #- izfr va'k izhfe;e lfgr dk Hkqxrku u gksus ij fd;k x;kA izFke vkSj vafre ek¡x jkf'k 4
#- izfr va'k vHkh ek¡xh ugha xb± gSaA gj.k fd, x, va'kksa dk iqu% fuxZeu 15 #- izfr va'k iw.kZ
Hkqxrku izkIr esa fd;k x;kA
(l) 50 #- izR;sd leewY; ij fuxZfer fd, x, 400 va'kksa dk gj.k 10 #- izfr va'k vafre ek¡x
dk Hkqxrku u djus ij fd;k x;kA bu va'kksa dk iqu% fuxZeu 45 #- izfr va'k iw.kZ Hkqxrku izkIr
esa fd;k x;kA
(mÙkjμ iw¡th vkjf{krμ (v) 'kwU; (c) 300 #- (l) 14,000 #-
2021-22
76 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
24. veh'kk fyfeVsM us 100 #- izR;sd osQ 40,000 va'kksa dks 20 #- izfr va'k izhfe;e ij fuxZeu djus
osQ fy, vkosnu vkeaf=kr fd, ftl ij 40 #- vkosnu ij_ 40 #- vkcaVu ij (izhfe;e lfgr)
25 #- izFke ek¡x ij_ 15 #- f}rh; vkSj vafre ek¡x ij ns; gSaA
50,000 va'kksa osQ fy, vkosnu izkIr gq, vkSj vkuqikfrd vkèkkj ij vkcaVu fd;k x;kA vfèkd vkosnu
jkf'k dks vkcaVu ij ns; jkf'k esa lek;ksftr fd;k tk,xkA
jksfgr ftldks 600 va'kksa dk vkcaVu fd;k x;k Fkk vkcaVu jkf'k dk Hkqxrku djus esa vlI+kQy jgs buosQ
va'kksa dk vkcaVu osQ i'pkr~ gj.k dj fy;k x;kA vfLerk] ftlus 1,000 va'kksa osQ fy, vkosnu fd;k
Fkk nksuksa ek¡xksa dk Hkqxrku djus esa vlI+kQy jgh buosQ va'kksa dk gj.k f}rh; ek¡x osQ i'pkr~ fd;k x;k
gj.k fd, x, va'kksa esa ls 1,200 va'kksa dk foØ; dfiy dks 85 #- izfr va'k iw.kZ Hkqxrku izkIr esa fd;k
x;kA ftlesa jksfgr osQ lHkh va'k lfEefyr gSaA
vko';d jks”kukepk izfof"V;k¡ djsaA
(mÙkjμ iw¡th vkjf{kr 48,000 #-] va'k gj.k [kkrs dk 'ks"k 12,000 #-)
Lo;a tk¡fp,μ1
av
Lo;a tk¡pus gsrq tk¡p lwph
(i) lR; (ii) vlR; (iii) vlR; (iv) lR; (v) lR; (vi) lR; (vii) vlR; (viii) lR;
sh
(ix) vlR; (x) lR; (xi) vlR; (xii) lR;
Lo;a tk¡fp,μ2
(v) (ii) (c) (iii) (l) (i) (n) (ii) (;) (i) (j) (iii) (y) (iii)
Ke
Lo;a tk¡fp,μ3
(v) 8 #i;s (c) 4 #i;s (l) fooszQrk uke 1,00,000 va'k iw¡th [kkrs lss 1,00,000
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 2
,d oaQiuh viuh iw¡th va'kksa osQ fuxZe }kjk fu£er djrh gSA ysfdu
va'k fuxZe }kjk mxkgs x, iaQM dHkh&dHkh oaQiuh dh nh?kZdkfyd
vf/xe mís'; foÙkh; vko';drkvksa dks iwjk djus osQ fy, i;kZIr ugha gksrs gSaA
bl vè;k; dks i<+us osQ mijkar
vkiμ
Í.ki=k ls vk'k; rFkk Í.ki=k ,oa
va'kksa osQ chp varj crk losaQxsA
fofHkUu izdkj osQ Í.ki=kksa dk foospu
dj loasQxsA
av
blhfy, vf/drj oaQifu;k¡ Í.ki=kksa osQ ekè;e ls nh?kZdkfyd iQaM
dk fuekZ.k djrh gSa tks fd ;k rks futh O;oLFkk dk jkLrk viukrh
gSa ;k fiQj mls lkoZtfud :i ls turk ls izkIr djrh gSaA Í.ki=kksa
osQ ekè;e ls mxkgk x;k foÙk nh?kZdkfyd ½.k osQ uke ls Hkh tkuk
sh
Í.ki=k osQ leewY;] cV~Vk rFkk
tkrk gSA ;g vè;k; Í.ki=kksa osQ fuxZe ,oa ekspu vkSj vU;
izhfe;e ij fuxZeu dh jks”kukepk lacaf/r igyqvksa ij fopkjksa dk fo'ys"k.k djrk gSA
izfof"V;k¡ dj loasQxsA
udnh osQ vykok fdlh vU;
izfriQy osQ cnys Í.ki=kksa osQ fuxZeu mi[kaM 1
Ke
2021-22
78 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
ck¡Mμ ck¡M Hkh ,d fyf[kr izi=k gS ^tks ½.k dk vfHkKku djrk gSA* ijaijkxr :i es ck¡M osQoy ljdkj
}kjk fuxZfer fd, tkrs gSA foaQrq vc v/Z&ljdkjh vkSj xSj&ljdkjh laLFkkvksa }kjk ½.k osQ] izek.k osQ :i
esa tkjh fd, tkrs gSaA ^½.ki=k* vkSj ^ck¡M* vc] 'kCnksa dk iz;ksx varcZny fd;k tk jgk gSA
av
tkuk gksrk gS pkgs oaQiuh esa dksbZ Hkh ykHk ugha gqvk gksA
ifj'kks/u ;k pqdkSrhμ lkekU;r% va'k dh jkf'k dh okilh@ifj'kks/u oaQiuh esa thou Hkj ugha gksrh gS
tcfd Í.ki=k dk fuxZe ,d fof'k"V vof/ osQ fy, gksrk gS vkSj Í.ki=k ml vof/ osQ ckn 'kksè;
sh
gksrs gSaA
ernku vf/dkjμ va'k /kjdksa dks ernku dk vf/dkj gksrk gS tcfd Í.ki=k /kjd izk;% fdlh Hkh
rjg osQ ernku vf/dkj dk ykHk ugha mBk ikrs gSaA
Ke
lqj{kkμ va'k fdlh Hkh izdkj ls lqjf{kr ugha gksrk gS tcfd Í.ki=k izk;% lqjf{kr gksrk gS vkSj oaQiuh
dh ifjlaifÙk;ksa osQ Åij ,d fLFkj ;k py izHkkj dk ogu djrk gSA
ifjorZuh;rkμ va'k dks Í.ki=k osQ :i esa ifjo£rr ugha fd;k tk ldrk gS tcfd Í.ki=k dks va'k
esa ifjo£rr fd;k tk ldrk gS] c'krsZ fd fuxZe osQ fu;e ,slh O;oLFkk j[krs gksa vkSj rc ,sls ekeys
esa bUgsa ifjorZuh; Í.ki=k osQ uke ls tkuk tkrk gSA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 79
izHkkj fLFkj ;k py gks ldrk gSA ,d fLFkj izHkkj ,d fof'k"V ifjlaifÙk ij LFkkfir fd;k tkrk
gS tcfd py izHkkj oaQiuh dh lkekU; ifjlaifÙk;ksa ij LFkkfir fd;k tkrk gSA fLFkj izHkkj mu
ifjlaifÙk;ksa osQ izfr LFkkfir fd;k tkrk gS tks fd oaQiuh osQ }kjk izpkyu osQ fy, /kfjr gksrs
gS u fd fcØh osQ vk'k; osQ fy, tcfd py izHkkjksa osQ varxZr os lHkh ifjlaifÙk;k¡ 'kkfey gksrh
gSa tks lqjf{kr ysunkjksa gsrq fu£n"V gksus ls cfg"Ñr gSaA
([k) vjf{kr Í.ki=kμ vjf{kr Í.ki=kksa dk oaQiuh dh ifjlaifÙk;ksa ij ,d fof'k"V izHkkj ugha gksrk
gSA gkyk¡fd] bu Í.kksa ij Lor% gh ,d py izHkkj LFkkfir fd;k tk ldrk gSA lkekU;r% bl
izdkj osQ Í.ki=k tkjh ugha fd, tkrs gSaA
av
jkf'k osQ :i esa ;k oaQiuh osQ thou osQ nkSjku fdLrksa esa ns; gksrs gSaA bu Í.ki=kksa dks leewY;
ij ;k vf/ykHk jkf'k ij eksfpr fd;k tk ldrk gSaA
([k) vekspuh; Í.ki=kμ vekspuh; Í.ki=kksa dks ^LFkk;h* Í.ki=k osQ uke ls Hkh tkuk tkrk gS
sh
D;ksafd oaQiuh bl izdkj osQ Í.ki=kksa osQ fuxZe }kjk m/kj izkIr æO; osQ ifj'kks/u osQ fy, Hkh
opu ugha nsrh gSA ;s Í.ki=k oaQiuh dh lekfIr ij ;k ,d nh?kZdkfyd vof/ dh lekfIr ij
'kks/uh; gksrs gSaA
Ke
2021-22
80 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
([k) 'kwU; owQiu nj Í.ki=kμ ;s Í.ki=k C;kt dh dksbZ fof'k"V nj ogu ugha djrs gSaA fuos'kdksa
dh {kfriw£r djus dh n`f"V ls bl izdkj osQ Í.ki=k i;kZIr cV~Vs (NwV) osQ lkFk tkjh fd, tkrs
gSa vkSj lkaosQfrd ewY; rFkk fuxZe ewY; osQ chp varj dks C;kt dh jkf'k osQ :i esa fu:fir
fd;k tkrk gS tks Í.ki=k dh dkykof/ ls lacaf/r gksrh gSA
lqjf{kr@ vlqjf{kr@ ekspuh; LFkkbZ ifjorZ u h; vifjorZuh; 'kwU; fof'k"V iathÑr vaithÑr
oa/d lk/kj.k ½.ki=k vekspuh; ½.ki=k ½.ki=k owQiu nj nj ½.ki=k okgd
½.ki=k ½.ki=k ½.ki=k ½.ki=k ½.ki=k
iw.kZ vkaf'kd
ifjorZ u h; ifjorZ u h;
½.ki=k ½.ki=k
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 81
uke
sh
Í.ki=k [kkrs ls
(iv) vkcaVu jkf'k osQ izfIr ij
cSad [kkrk uke
Í.ki=k vkcaVu [kkrs ls
(x) ;fn Í.ki=k jkf'k dks nks ls vf/d fdLrksa esa izkIr fd;k x;k gS rks vfrfjDr izfof"V;k¡μ
Ke
,chlh fyfeVsM us izfr ½.ki=k 100 #- osQ 10,000 Í.ki=k tkjh fd, ftlesa vkosnu ij 30 #- vkSj
vkcaVu ij 'ks"k jkf'k ns; gSA turk us 9,000 #- osQ Í.ki=kksa osQ fy, vkosnu fd;k tks iw.kZr% vkcafVr
Fks vkSj mi;qDr visf{kr jkf'k izkIr dh xbZA ,chlh fyfeVsM osQ [kkrksa (iqLrdksa) esa jks”kukepk izfof"V;k¡
rFkk rqyu&i=k rS;kj djsaA
2021-22
82 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gyμ
,chlh fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i` uke tek
la- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 2,70,000
12% ½.ki=k vkosnu [kkrs ls 2,70,000
(9,000 ½.ki=kksa ij vksonu jkf'k izkIr dh xbZ)
12% ½.ki=k vkosnu [kkrk uke 2,70,000
12% ½.ki=k [kkrs ls 2,70,000
(vkosnu jkf'k dks ½.ki=k [kkrs esa gLrkarfjr
fd;k x;k)
12% ½.ki=k vkcaVu [kkrk
12% ½.ki=k [kkrs ls
(9,000 vkcafVr ½.ki=kksa ij cdk;k
av uke 6,30,000
6,30,000
sh
@ 70 izfr ½.ki=k)
II. ifjlaifÙk;k¡
pkyw ifjlaifÙk;k¡
jksdM+ ,oa jksdM+ rqY;kad 2 9,00,000
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 83
[kkrksa dh fVIi.khμ
fooj.k jkf'k
#-
1. nh?kZdkyhu Í.k
9,000, 12% Í.ki=k #- 100 izR;sd 9,00,000
2. jksdM+ ,oa jksdM+ rqY;kad
cSad esa jksdM+ 9,00,000
av
vf/ykHk (çhfe;e) lap; esa ls vifyf[kr fd;k tkrk gSA
Í.ki=k fuxZe ij cV~Vs dh jkf'k dh jkf'k dks rqyu i=k frfFk ls ysdj 12 ekg dh vof/ osQ
Hkhrj vifyf[kr fd;k tk ldrk gS vFkok ^vU; pkyw ifjlEifÙk;k¡* osQ vUrxZr çpkyu pØ dh vof/
osQ Hkhrj vifyf[kr fd;k tk ldrk gSA ;fn cV~Vs dh jkf'k dk viys[ku rqyu i=k frfFk ds 12 ekg
ds i'pkr~ fd;k tkuk gS rks bls ^vU; xSj pkyw lEifÙk;k¡* 'kh"kZ ds vUrxZr n'kkZ;k tk,xkA
sh
oaQiuh vf/fu;e] 2013 osQ vuqlkj Í.ki=kksa dks cV~Vs ij fuxZfer djus osQ fy, dksbZ Hkh izfrca/
ugha yxkrk gSA
mnkgj.k 2
Ke
Vh oh oaQiksuVas l fyfeVsM us izfr Í.ki=k 100 #- ij 10,000] 12% Í.ki=kksa dks 5% osQ cV~Vs ij fuxZfer
fd, tks fuEuor~ ns; gSaμ
vkosnu ij 40 #-
vkcaVu ij 55 #-
bldh jks”kukepk izfof"V;k¡ djsa rFkk ;g ekudj pysa fd bldh lHkh fd'rsa ;Fkkuqlkj izkIr gqbZ
gSaA blosQ lkFk gh rqyu&i=k dk mi;qDr Hkkx Hkh n'kkZ,¡A
gy
Vhoh oaQiksusaV~l fy- dh [kkrk iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
l- jkf'k (#-) jkf'k (#-)
cSad [kkrk uke 4,00,000
12% Í.ki=k vkosnu [kkrs ls 4,00,000
(30% vkosnu jkf'k izfr Í.ki=k ls izkIr)
2021-22
84 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
12% Í.ki=k vkosnu [kkrk uke 4,00,000
12% Í.ki=k [kkrs ls 4,00,000
(vkosnu jkf'k ls ½.ki=k [kkrs esa gLrkarj.k)
12% Í.ki=k vkcaVu [kkrk uke 5,50,000
Í.ki=k osQ fuxZe ij cV~Vk [kkrk uke 50,000
12% Í.ki=k (½.ki=k) [kkrs ls 6,00,000
(Í.ki=k ij cdk;k vkcaVu jkf'k)
cSad [kkrk uke 5,50,000
12% Í.ki=k vkcaVu [kkrs 5,50,000
(Í.ki=k ij vkcaVu jkf'k dh izkfIr)
izfrHkwfr izhfe;e lap;/ykHk o gkfu dk fooj.k uke 50,000
Í.ki=k fuxZe ij cV~Vk [kkrs ls 50,000
(Í.ki=kksa ij cV~Vs dk viys[ku)
fooj.k
av
Vhoh oaQiksusaV~l fy- dk rqyu&i=k*
uksV
la[;k
jkf'k
#-
sh
I.
lerk ,oa ns;rk,¡
1- va'k/kjd fuf/
lap; ,oa vf/'ks"k 1
xSj pkyw nkf;Ro
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 85
[kkrksa dh fVIi.khμ
fooj.k jkf'k
#-
lap; ,oa vf/'ks"k (50,000)
vf/'ks"k (ykHk o gkfu fooj.k dk 'ks"k)
1. nh?kZdkyhu Í.k
10,000, 12% jf{kr Í.ki=k #- 100 izR;sd 10,00,000
2. jksdM+ ,oa jksdM+ rqY;kad
cSad esa jksdM+ 9,50,000
fVIi.khμ
1- ;g ekuk x;k fd Í.ki=k 10 o"kks± osQ ckn ekspuh; gSA
* osQoy lacf/r vkadM+s
,Dl okbZ ”ksM baMLVªh”k fy- us izfr Í.ki=k 100 #- ij 2,000, 10% Í.ki=kksa dks 10 #- izhfe;e ij
fuxZfer fd;k tks fuEukuqlkj ns; gSa
vkosnu ij 50 #-
vkcaVu ij 60 #-
lHkh Í.ki=k iw.kZr% vfHknÙk gq, vkSj laiw.kZ jkf'k ;Fkksfpr izkIr gqbZA oaQiuh dh [kkrk iqLrdksa esa
jks”kukepk izfof"V;k¡ vfHkfyf[kr djsa lkFk gh rqyu&i=k Hkh rS;kj djsaA
gy
,Dl okbZ ”ksM baMLVªh”k fy- dh [kkrk iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
cSad [kkrk uke 1,00,000
10% Í.ki=k vkosnu [kkrs ls
(10% Í.ki=k 50 #- izfr Í.ki=k ij izkIr vkosnu jkf'k ls) 1,00,000
2021-22
86 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
10% Í.ki=k vkosnu [kkrk uke 1,00,000
10% Í.ki=k [kkrs ls 1,00,000
(Í.ki=kksa ij vkosnu jkf'k dk gLrkarj.k)
10% Í.ki=k vkcaVu [kkrk uke 1,20,000
10% Í.ki=k [kkrs ls 1,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 20,000
(izhfe;e lfgr Í.ki=k ij cdk;k vkcaVu jkf'k)
cSad [kkrk uke 1,20,000
10% Í.ki=k vkcaVu [kkrs ls 1,20,000
(vkcaVu jkf'k izkIr)
I.
fooj.k
2,20,000
II. ifjlaifÙk;k¡
pkyw ifjlaifÙk;k¡
jksdM+ ,oa jksdM+ rqY;kad 2,20,000
[kkrksa dh fVIi.khμ
fooj.k jkf'k
#-
1. vkjf{kr ,oa vf/'ks"k
izfrHkwfr izhfe;e vkjf{kr 20,000
2. nh?kZdkyhu Í.k
2,000] 10% Í.ki=kksa #- 100 izR;sd 2,00,000
3. jksdM+ ,oa jksdM+ rqY;kad
cSad esa jksdM+ 2,20,000
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 87
mnkgj.k 4
,- fyfeVsM us izfr Í.ki=k 100 #- ij 5,000, 10% Í.ki=k 10 #- osQ izfr Í.ki=k izhfe;e ij fuxZfer fd,,
tks fuEukuqlkj ns; gSaA
vkosnu i=k 25 #-
vkcaVu i=k 45 #- (izhfe;e lfgr)
izFke ,oa vafre ek¡x ij 40 #-
lHkh Í.ki=k iw.kZRk% vfHknÙk gq, vkSj leLr jkf'k ;Fkkuqlkj izkIr gqbZA oaQiuh dh [kkrk iqLrdksa esa lHkh
vko';d izfof"V;k¡ vfHkfyf[kr djsaA ;g Hkh fn[kk,¡ fd rqyu&i=k esa jkf'k oSQls n'kkZ,¡xsA
gy
, fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
cSad [kkrk
10% Í.ki=k vkosnu [kkrs ls
av uke
la- jkf'k
(#-)
1,25,000
jkf'k
(#-)
sh
(10% Í.ki=kksa ij vkosnu jkf'k izkIr gqbZ) 1,25,000
2021-22
88 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
, fyfeVsM dk rqyu&i=k
fooj.k uksV jkf'k
la[;k #-
I. lerk ,oa ns;rk,¡
1- va'k /kjd fuf/
(d) vkjf{kr ,oa vf/'ks"k 1 50,000
2- xSj&pkyw nkf;Ro
(d) nh?kZdkyhu Í.k 2 5,00,000
;ksx 5,50,000
II. ifjlaifÙk;k¡
1- pkyw ifjlaifÙk;k¡
(d) jksdM+ ,oa jksdM+ rqY;kad 5,50,000
[kkrksa dh fVIi.khμ
fooj.k
av jkf'k
#-
sh
1. vkjf{kr ,oa vf/'ks"k
izfrHkwfr izhfe;e vkjf{kr 50,000
2. nh?kZdkyhu Í.k
5,000, 10% Í.ki=k #- 100 izR;sd 5,00,000
Ke
2-5 vf/&vfHknku
tc turk dks izLrkfor fd, x, Í.ki=kksa ls vf/d (la[;k esa Í.ki=kks)a osQ fy, vkosnu fd, tkrs gSa rc
bl fuxZe dks vf/&vfHknku dgrs gSAa ,d oaQiuh gkyk¡fd ml ek=kk (la[;k) ls vf/d Í.ki=k vkcafVr
ugha dj ldrh] ftUgsa vfHknku vkeaf=kr fd;k x;k gSA gkyk¡fd vf/&vfHknku ij izkIr dh xbZ vf/dre
jkf'k ;|fi vkcaVu esa lek;kstu osQ fy, jksdh tk ldrh gS vkSj lacfa /r ek¡x dh tk ldrh gSA ysfdu
vkosnd ls izkIr dh xbZ og jkf'k] ftl ij Í.ki=k vkcafVr ugha fd, x,] mUgsa okfil dh tk,xhA
mnkgj.k 5
,Dl fyfeVsM us 40 #- vkosnu ij rFkk 60 #- vkcaVu ij ns; j[krs gq, izfr Í.ki=k 100 #- ij 10,000]
10% Í.ki=kksa dks fuxZfer fd;kA turk us 14]000 Í.ki=kksa osQ fy, vkosnu fd,A 9,000 Í.ki=kksa osQ
fy, iw.kZ vkosnu LohÑr fd, x,A 2,000 Í.ki=kksa osQ fy, vkosnuksa ij 1,000 Í.ki=k vkcafVr fd,
x,A 'ks"k vkosnuksa dks vLohdk;Z dj fn;k x;kA
lkjh jkf'k ;Fkkuqlkj izkIr gqbZ FkhA bu ysunsuksa dh jks”kukepk esa izfof"V;k¡ nsaA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 89
gy
,Dl fyfeVsM dh iqLrosaQ
jks”kukepk
av
(½.ki=k vkosnu jkf'k dk Í.ki=k [kkrs es
gLrkUrj.k] vfrfjDr vkosnu jkf'k dks Í.ki=k vkosnu [kkrs
esa tek ,oa vLohÑr vkosnuks dh jkf'k dh okilh)
jkf'k dk gLrkarj.k)
sh
12% Í.ki=k vkcaVu [kkrk 6,00,000
12% ½.ki=k [kkrs ls 6,00,000
(10,000 ½.ki=kksa osQ vkcaVu ij cdk;k jkf'k)
cSad [kkrk uke 5,60,000
Í.ki=k vkcaVu [kkrs ls 5,60,000
Ke
2021-22
90 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
([k) izhfe;e ij
foozsQrk [kkrk uke
Í.ki=k [kkrs ls
izfrHkwfr izhfe;e vkjf{kr [kkrs ls
(x) cV~Vs ij
foozsQrk [kkrk uke
cV~Vs ij fuxZfer Í.ki=k [kkrk uke
Í.ki=k [kkrs ls
mnkgj.k 6
vk'khokZn oaQiuh fyfeVsM us vU; oaQiuh ls 2]00]000 #- iqLrd ewY; dh ifjlaifÙk;k¡ [kjhnhaa vkSj ;g
lgefr cuh fd Ø; izfrI+kQy dk Hkqxrku] izfr Í.ki=k 100 #- ij 2,000 10% Í.ki=kksa osQ fuxZe }kjk
fd;k tk,xkA vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsaA
gy
av
vk'khokZn oaQiuh fyfeVsM dh iqLrosaQ
jks”kukepk
sh
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
fofo/ ifjlaifÙk;k¡ [kkrk uke 2,00,000
Ke
foozQs rk ls 2,00,000
(foozsQrk ls ifjlaifÙk;ksa dh [kjhn ij)
foozQs rk uke 2,00,000
10% ½.ki=k [kkrs ls 2,00,000
(Ø; izfrI+kQy osQ lkFk esa foozsQrk dks ½.ki=kksa dk vkcaVu)
mnkgj.k 7
jk; oaQiuh us ,d vU; oaQiuh ls 2,20,000 #- iqLrd ewY; dh ifjlaifÙk;k¡ [kjhnhaa vkSj ;g lgefr cuh
fd bl Ø; izfrI+kQy osQ] Hkqxrku osQ :i esa izfr ½.ki=k 100 #- osQ 2,000] 10% izhfe;e osQ lkFk
tkjh djus osQ }kjk gksxkA
vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsaA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 91
gy
jk; oaQiuh fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
fofo/ ifjlaifÙk;k¡ [kkrk uke 2,20,000
foosQz rk ls 2,20,000
(foozsQrk ls ifjlaifÙk [kjhn ij)
foozQs rk uke 2,20,000
10% ½.ki=k [kkrs ls 2,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 20,000
(100 #- izfr 2,000 ½.ki=kksa dk 10% osQ
mnkgj.k 8 av
izhfe;e ij Ø; izfrI+kQy osQ :i esa vkcaVu)
us'kuy iSosQftax oaQiuh us ,d vU; oaQiuh ls 1,90,000 #- dh ifjlaifÙk;k¡ [kjhnhaa vkSj Ø; izfrI+kQy
dh Hkqxrku lgefr osQ fglkc ls 100 #- izfr ½.ki=k ls 2,000, 10% ½.ki=k 5% cV~Vs osQ fglkc
sh
ls tkjh fd, x,A
vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsaA
gy
Ke
2021-22
92 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 9
th ,l jk; oaQiuh us 99,000 #- iqLrd ewY; dh ifjlaifÙk;k¡ ,d I+kQeZ ls [kjhnhaaA ;g lgefr cuh
fd Ø; izfrI+kQy dk Hkqxrku 100 #- izR;sd ½.ki=k ls 10% ½.ki=kksa dks fuxZe osQ }kjk fd;k tk,xkA
1. leewY; ij
2. 10% osQ cV~Vs ij
3. 10% osQ izhfe;e ij
vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsaA
gy
th ,l jk; oaQiuh fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
99,000
sh
igys (ii)foozsQrk uke 99,000
lanHkZ 10% ½.ki=k [kkrs ls 99,000
esa ([kjhn izfrI+kQy osQ :i esa foozsQrk dks ½.ki=kksa
dk vkcaVu)
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 93
dbZ ckj oqQN oaQifu;k¡ nwljh oaQifu;ksa ls ifjlaifÙk;ksa dks [kjhnus osQ lkFk&lkFk mudh nsunkjh dks
Hkh gkFk esa ys ysrh gSaA ,slk izk;% rc gksrk gS] tc nwljh oaQiuh dk iwjk O;olk; [kjhn fy;k tkrk gSA
,slh fLFkfr esa] [kjhn (Ø;) izfrI+kQy fuoy ifjlaifÙk;k¡&nsunkjh osQ ewY; osQ leku gksrh gSaA ;fn laiw.kZ
izfriQy jkf'k dk Hkqxrku Í.ki=k fuxZe ls fd;k tkrk gS rks izfof"V fuEuor~ gksxh&
fofo/ ifjlaifÙk [kkrk uke
fofo/ nkf;Ro [kkrs ls
foozsQrk ls (foozsQrkvksa osQ O;olk; dh [kjhn)
mnkgj.k 10
jksseh fyfeVsM us dfiy baVjizkbtst ls 20 yk[k #- dh ifjlaifÙk;k¡ [kjhnhaa rFkk mldh 2 yk[k #- dh
ysunkjh Hkh xzg.k dhA jkseh us Ø; izfrI-kQy osQ :i esa 100 #- izfr Í.ki=k ls 8% Í.ki=k tkjh fd,A
jkseh fyfeVsM dh [kkrk iqLrdksa esa vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsaA
gy
frfFk fooj.k
av
jkseh fyfeVsM dh iqLrosaQ
jks”kukepk
c-i`- uke tek
sh
la- jkf'k jkf'k
(#-) (#-)
fofo/ ifjlaifÙk;k¡ [kkrk uke 20,00,000
dfiy baVjizkb”kst ls 18,00,000
Ke
;fn fdlh fLFkfr esa] laiw.kZ O;olk; dks vf/xzfgr fd;k tkrk gS vkSj ;fn fuoy ifjlaifÙk [kjhn
jkf'k ls vf/d jkf'k osQ Í.ki=k tkjh fd, tkrs gSa rks blosQ varj (vkf/D;) dks [;kfr osQ ewY; osQ
:i esa fu:fir fd;k tk,xk vkSj blosQ lkFk gh blh jkf'k dks foozsQrk osQ O;olk; [kjhn osQ fy,
jks”kukepk izfof"V esa Mkyrs le; ukfer fd;k tk,xkA (mnkgj.k 11 nsf[k,) ysfdu ;fn bldk mYVk
gksrk gS vFkkZr~ tgk¡ Í.ki=k dk ewY; yh xbZ fuoy ifjlaifÙk osQ ewY; ls de gksrk gS] ogk¡ bl varj
dks iw¡th vkjf{kr (lap;) [kkrs esa tek fd;k tk,xkA (nsf[k, mnkgj.k 12)
2021-22
94 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 11
Cyw fizaV fyfeVsM us 1,50,000 #- ewY; dk Hkou rFkk 1,40,000 #- ewY; dh e'khujh rFkk 10,000 #-
ewY; dk iQuhZpj ,Dl okbZ ”ksM oaQiuh ls [kjhnkA blosQ lkFk gh 20,000 #- dh nkf;Ro dks Hkh xzfgr
fd;k vkSj bl dk Ø; izfrI+kQy 3,15,000 #- r; gqvkA Cyw fiazV fyfeVsM us oqQN izfrI+kQy dk Hkqxrku
100 #- izfr Í.ki=k ls 12% Í.ki=kksa dks 5% izhfe;e osQ lkFk tkjh fd;kA vko';d jks”kukepk
izfof"V;k¡ vfHkfyf[kr djsaA
gy
Cyw fizaV~l fyfeVsM dh [kkrk iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
Hkou [kkrk
la;a=k ,oa e'khujh
I+kQuhZpj [kkrk
av uke
uke
uke
(#-)
1,50,000
1,40,000
10,000
(#-)
sh
[;kfr [kkrk1 uke 35,000
fofo/ nsunkfj;ksa ls 20,000
,Dl okbZ ”ksM oaQ- [kkrs ls 3,15,000
(,Dl okbZ ”ksM dh ifjlaifÙk [kjhnuk ,oa nkf;Ro
Ke
xzfgr djuk)
,Dl okbZ ”ksM oaQ- [kkrk uke 3,15,000
12% ½.ki=k [kkrs ls 3,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 15,000
(5% izhfe;e ij 3,000 ½.ki=k tkjh)
lwpukμ 1- pw¡fd Ø; izfrI+kQy vf/dkj esa yh xbZ ifjlaifÙk;ksa ls vf/d gS vr,o nksuksa osQ chp osQ varj
dks [;kfr [kkrs esa uke fd;k x;k gSA
Ø; ifzrI+kQy
2- fuxZfer ½.ki=kksa dh la[;k =
,d ½.ki=k dh fuxeZ eYw;
3,15,000 # -
= = 3,000
105
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 95
mnkgj.k 12
, fyfeVsM us ch ,aM oaQiuh ls 3,00,000 #- dh ifjlaifÙk;k¡ rFkk 10,000 #- osQ nkf;Ro vius
vf/dkj esa bl lgefr ij izkIr fd, fd Ø; izfrI+kQy 2,70,000 #- dk Hkqxrku 100 #- izfr ½.ki=k
ls 15% ½.ki=kksa dks 20% izhfe;e ij fuxZe fd;k tk,xkA , fyfeVsM dh [kkrk iqLrdksa gsrq jks”kukepk
izfof"V;k¡ n'kkZ,¡A
gy
, fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
fofo/ ifjlaifÙk [kkrk
fofo/ nsunkjh [kkrk
ch ,aM oaQ- ls
iw¡th vkjf{kr ls
av
(ch ,aM oaQiuh ls ifjlaifÙk o nsunkfj;ksa dh [kjhn)
uke 3,00,000
10,000
2,70,000
20,000
sh
ch ,aM oaQiuh [kkrk uke 2,70,000
15% ½.ki=k [kkrs ls 2,25,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 45,000
(100 #- izfr ½.ki=k 20% izhfe;e ij
Ke
Lo;a djsa
1- ve`r oaQiuh fyfeVsM us vU; oaQiuh ls 2,20,000 #- dh ifjlaifÙk;k¡ [kjhnhaa vkSj lgefr osQ
vuqlkj Ø; izfrIk+ Qy dk Hkqxrku 100 #- izfr Í.ki=k osQ 10% izhfe;e ij 2,000] 10% Í.ki=k
fuxZfer fd, x,A vko';d jks”kukepk izfof"V;k¡ djsaA
2- ,d oaQiuh us 1,90,000 #- ewY; dh ifjlaifÙk;k¡ nwljh oaQiuh ls [kjhnhaa xb± vkSj [kjhn izfrI+kQy
osQ Hkqxrku gsrq lgefr gqbZ fd izfr'kr cV~Vs ij 100 #- izR;sd ij 2,000] 10% Í.ki=k fuxZeu
}kjk fd;k tk,A vko';d jks”kukepk izfof"V;k¡ djsaA
3- jks”k ck¡M fyfeVsM us 22,00,000 #- esa ,d O;olk; [kjhnkA [kjhn dk Hkqxrku 6% Í.ki=k }kjk
fd;k x;kA bl mís'; ls 20,00,000 #- osQ Í.ki=kksa dks 10% izhfe;e ij tkjh fd;k x;kA
vko';d izfo"V;k¡ djsaA
4- fuf[ky ,aM vf'ou fyfeVsM us vxzoky fyfeVsM dk O;olk; [kjhnk] ftlesa 3,00,000 #- dh
fofo/ ifjlaifÙk;k¡] fofo/ ysunkjh 1,00,000 #- 'kkfey Fks] tks 3,07,200 #- izfrI+kQy ij [kjhnha
xb± blus Ø; izfrI+kQy osQ pqdkus gsrq 4% cV~Vs ij 100 #- izfr osQ fglkc ls 14% Í.ki=k tkjh
fd,A vko';d jks”kukepk izfof"V;k¡ djsaA
2021-22
96 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 13
lqfo/k fyfeVsM us lIyk;lZ fyfeVsM ls 1,98,000 #- osQ ewY; dh e'khujh Ø; dhA bldk Hkqxrku 100
#- izR;sd ij 12% Í.ki=k tkjh djosQ fd;k x;kA
e'khujh oQh [kjhn osQ fy, vko';d jks”kukepk izfof"V;k¡ nsa vkSj ;fn&
(1) Í.ki=kksa dk fuxZeu leewY; ij fd;k x;k gSA
(2) Í.ki=kksa dk fuxZeu 10% cV~Vs ij fd;k x;k gSA
(3) Í.ki=kksa dk fuxZeu 10% izhfe;e ij fd;k x;k gSA
gy
lqfo/k fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk fooj.k c-i`- uke tek
e'khujh [kkrk
lIyk;lZ fyfeVsM [kkrs ls
av uke
la- jkf'k
(#-)
1,98,000
jkf'k
(#-)
1,98,000
sh
(e'khujh [kjhnha xbZ)
osQl (i) tc ½.k leewY; ij fuxZfer gksaμ
lIyk;lZ fy- [kkrk uke 1,98,000
12% ½.ki=k [kkrs ls 1,98,000
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 97
dk;Zdkjh fVIi.khμ
(d)
(#-)
,d Í.ki=k dk vafdr ewY; 100
?kVk;kμ 10% cV~Vk (10)
,d Í.ki=k dk ewY; ftl ij fuxZe gqvk 90
1,98,000 #-
10% cV~Vs osQ ekeys esa fuxZfer ½.ki=kksa dh la[;k = 2,200 ½.ki=k
90
([k)
(#-)
,d Í.ki=k dk vafdr ewY; 100
tksM+kμ izhfe;e 10% 10
2- 7
,d Í.ki=k dk ewY; ftl ij fuxZe gqvk
10% av
izhfe;e osQ ekeys esa fuxZfer ½.ki=kksa dh la[;k
= 1,800 ½.ki=k
sh
tc ,d oaQiuh cSd a vFkok foÙkh; laLFkk ls ½.k ;k vf/fod"kZ izkIr djrh gS rks ,slh fLFkfr esa laikf'Zod
izfrHkwfr dks izkFkfed izfrHkwfr dh rqyuk esa lgk;d vFkok vfrfjDr izfrHkwfr osQ :i esa ifjHkkf"kr fd;k
tkrk gSA blosQ fy, oaQiuh viuh oqQN ifjlaifÙk;ksa dks mi;qDr ½.k izkfIr gsrq jf{kr ½.k osQ :i esa caèkd
Ke
vFkok fxjoh j[k ldrh gSA fdarq ½.knkrk laLFkk,¡ laikf'Zod izfrHkwfr osQ :i esa vf/d ifjlaifÙk;ksa osQ
fy, vkxzg dj ldrh gSa rkfd ½.k dh jkf'k dh iw.kZr% olwyh gks losQ ;fn izkFkfed izfrHkwfr osQ foØ;
ls ½.k dh jkf'k dk iw.kZ Hkqxrku laHko ugha gS rks ,slh fLFkfr esa oaQiuh Lo;a osQ ½.ki=kksa dk fuxZeu
igys ls ca/d ifjlaifÙk;ksa lfgr ½.knkrk dks djrh gSA ,sls fuxZeu dks laikf'Zod izfrHkwfr osQ :i esa
½.ki=kksa dk fuxZeu dgrs gSaA
;fn oaQiuh C;kt lfgr Í.k ;k d”kZ dks pqdk ikus esa vlI+kQy jgrh gS rks Í.knkrk izkFkfed
izfrHkwfr dks cspdj Í.k olwy ikus osQ fy, Lora=k gksrk gS vkSj ;fn izkFkfed izfrHkwfr dh fcØh ij
izkIr jkf'k ½.k jkf'k dks iwjk dj ikus esa de iM+ tkrh gS rks Í.knkrk dks bl ckr dk vf/dkj gS fd
og laikf'Zod izfrHkwfr dks Hkquk ldrk gS ftlosQ fy, Í.ki=kksa dks ekspu osQ fy, izLrqr fd;k tk ldrk
gS ;k [kqys ck”kkj esa cspk tk ldrk gSA
laikf'Zod izfrHkwfr osQ :i esa fuxZfer Í.ki=kksa dks oaQiuh osQ [kkrk iqLrdksa esa nks fof/;ksa ls n'kkZ;k
tk ldrk gS&
2021-22
98 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
izFke fof/
[kkrk iqLrdksa esa dksbZ izfof"V ugha gksrh pw¡fd bl izdkj osQ fuxZe ls dksbZ Hkh nkf;Ro mRiUu ugha gksrk
gSA gkyk¡fd rqyu&i=k Í.k osQ] en osQ uhps bl izHkko osQ lkFk ,d fVIi.kh layXu djrs gSa fd ,d
laikf'Zod izfrHkwfr osQ :i esa Í.ki=kksa osQ fuxZe }kjk bls lqjf{kr fd;k x;k gSA mnkgj.k osQ fy, ,Dl
oaQiuh us ,d cSda ls izkIr 10,00,000 gsrq 100 #- izfr Í.ki=k ls 10,000, 9% Í.ki=kksa dks tkjh fd;k
gSA bl rF; dks rqyu&i=k esa fuEuor iznf'kZr fd;k tk ldrk gSA
,Dl oaQiuh dk rqyu&i=k
fooj.k uksV jkf'k
la[;k #-
I. lerk ,oa ns;rk,¡
1- xSj&pkyw nkf;Ro
(d) nh?kZdkyhu Í.k
[kkrksa dh fVIi.khμ
fooj.k
av 1 10,00,000
jkf'k
sh
#-
1. nh?kZdkyhu Í.k
jf{kr cSad d”kZ
(10,000, 10% Í.ki=k izfr #- 100 dk 10,00,000
Ke
II. cSad ½.k osQ iw.kZ Hkqxrku ij 9% Í.ki=kksa dk laikf'Zod izfrHkwfr osQ :i esa jn~nhdj.k gsrq Í.ki=k
mparh [kkrk ½.ki=kksa dh dVkSrh osQ :i esa rqyu&i=k dh nh?kZdkyhu ns;rkvksa dh fVIi.kh esa fy[kk
tk,xkA ½.k osQ Hkqxrku ij mijksDr izfof"V dks foijhr izfof"V }kjk fujLr (jn~n) fd;k tkrk gSA
9% Í.ki=k [kkrk uke 10,00,000
Í.ki=k mparh [kkrs ls 10,00,000
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 99
[kkrksa dh fVIi.khμ
fooj.k jkf'k
#- #-
1. nh?kZdkyhu Í.k 10,00,000
jf{kr cSad d”kZ
(10,000, 9% Í.k
izfr 100 #-
?kVk;kμ Í.ki=k mparh [kkrk)
mnkgj.k 14
av 10,00,000
10,00,000
10,00,000
sh
,d oaQiuh iatkc us'kuy cSad ls 10,00,000 #- dk ½.k izkIr djrh gS vkSj laikf'Zod izfrHkwfr osQ :i
esa 12,00,000 #- osQ 100 #- izfr ls 10% ½.ki=kksa dks tkjh djrh gSA crk,¡ fd oaQiuh dh [kkrk
iqLrdksa esa Í.ki=k dk fuxZe O;ogkj fdl izdkj gksxkA
gy
Ke
izFke fof/
rqyu&i=k (lkjka'k)
fooj.k uksV jkf'k
la[;k #-
I. lerk ,oa ns;rk,¡
1- xSj&pkyw nkf;Ro
nh?kZdkyhu Í.k 1 10,00,000
[kkrksa dh fVIi.khμ
fooj.k jkf'k
#-
1. nh?kZdkyhu Í.k
jf{kr cSad d”kZ (12,000 10% Í.k izfr 100 #- dk laikf'Z"kd
izfrHkwfr osQ :i esa fuxeZu)
10,00,000
2021-22
100 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
f}rh; fof/
jks”kukepk izfof"V;k¡
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
Í.ki=k mparh [kkrk uke 12,00,000
10% Í.ki=k [kkrksa ls 12,00,000
rqyu&i=k (lkjka'k)
fooj.k UkksV jkf'k
la[;k #-
I. lerk ,oa ns;rk,¡
1- xSj&pkyw nkf;Ro
(d) nh?kZdkyhu Í.k
[kkrksa dh fVIi.khμ
av 1 10,00,000
sh
fooj.k jkf'k
#- #-
1. nh?kZdkyhu Í.k
ih-,u-ch- ls jf{kr Í.k 12,00,000 10,00,000
Ke
Lo;a djsa
1- j?kqchj fyfeVsM us 10,00,000 8% Í.ki=k tkjh fd, ftUgsa fuEukuqlkj fuxZfer fd;k x;k&
(1) 90% udn ij fofo/ vfHkdrkZvksa dks 5,50,000
(2) 2]00]000 #- dh e'khujh osQ foozsQrk dks muosQ nkoksa dh iqf"V ij 2,00,000
(3) 20,00,000 #- osQ cSad Í.kksa gsrq izkFkfed izfrHkwfr osQ :i esa 2,50,000
ftlij 22]50]000 ewY; dk O;olkf;d ifjlj j[kk x;k gSA
izFke (1) ,oa f}rh; (2) fuxZe 10 o"kZ dh vof/ esa leewY; ij ekspuh; gSaA vki crk,¡ fd
oaQiuh osQ rqyu&i=k dks rS;kj djrs le; Í.ki=k dk fuiVku oSQls djsaxsA
2- glu fyfeVsM us 40]00]000 #- dh izkFkfed izfrHkwfr osQ fo#¼ 30,00,000 Í.k izkIr fd;k
vkSj blosQ lkFk gh ,d laikf'Zod izfrHkwfr osQ :i esa 100 #- izR;sd ls 4,000, 6% Í.ki=k tkjh
fd,A blosQ ckn oaQiuh us ,d o"kZ ckn iqu% cSd a ls izkFkfed izfrHkwfr osQ :i esa la;=a k osQ fo#¼
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 101
50]00]000 #- dk Í.k izkIr fd;k vkSj laikf'Zod izfrHkwfr osQ :i esa 100 #- izR;sd osQ 6,000]
6% Í.ki=kksa dks tek fd;kA oaQiuh dk rqyu&i=k rS;kj djsa rFkk vko';d jks”kukepk izfof"V;k¡ djsAa
3- es?kukFk fyfeVsM us cSad ls 1,20,000 #- Í.k osQ :i esa izkIr fd, vkSj 2 yk[k #- izkFkfed
izfrHkwfr dh lqj{kk osQ vfrfjDr 100 #- izR;sd osQ 1,400] 8% Í.ki=kksa osQ laikf'Zod izfrHkwfr
osQ :i esa tek fd;kA nks ekg ckn oaQiuh us iqu% 80]000 #- dk Í.k izkIr fd;k vkSj laikf'Zod
izfrHkwfr osQ :i esa 100 #- izR;sd osQ 1,000 8% Í.ki=k tek fd,A jks”kukepk izfof"V;k¡
vfHkfyf[kr djsa rFkk oaQiuh dk Í.ki=k rS;kj djsaA
2021-22
102 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
3. izhfe;e ij fuxZe ,oa leewY; ij ekspuh;
(d) cSad [kkrk
Í.ki=k vkosnu ,oa vkcaVu [kkrs ls
(vkosnu jkf'k dh izkfIr)
([k) Í.ki=k vkosnu ,oa vkcaVu [kkrk uke
Í.ki=k [kkrs ls
izfrHkwfr izhfe;e vkjf{kr [kkrs ls
(izhfe;e ij Í.ki=k dk vkcaVu)
4. leewY; ij tkjh ,oa izhfe;e ij ekspuh;
(d) cSad [kkrk uke
Í.ki=k vkosnu ,oa vkcaVu [kkrs ls
(vkosnu jkf'k dh izkfIr)
([k) Í.ki=k vkosnu ,oa vkcaVu [kkrk uke
Í.ki=kksa osQ fuxZe ij gkfu [kkrk uke (½.ki=kksa ij izhfe;e lfgr)
Í.ki=k [kkrs ls
av
Í.ki=k osQ ekspu ij izhfe;e [kkrs ls
(Í.ki=k ij ½.ki=kksa dk vkcaVu vkSj
izhfe;e ij ekspu)
(Í.ki=kksa osQ vafdr ewY; lfgr)
(ekspu ij izhfe;e lfgr)
sh
5. cV~Vs ij fuxZe vkSj izhfe;e ij ekspu
cSad [kkrk uke
Í.ki=k vkosnu vkSj vkcaVu [kkrs ls
(vkosnu jkf'k izkIr)
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 103
fVIi.khμ (1) tc Í.ki=kksa dk izhfe;e ij ekspu fd;k tkrk gS rks ns; izhfe;e dh jkf'k dks Í.ki=k fuxZe
ij gkfu [kkrs osQ uke i{k dh vksj fy[krs gSA ;gk¡ ij è;ku fn;k tk ldrk gS fd tc Í.ki=kksa
dks cV~Vs ij fuxZe ,oa izhfe;e osQ lkFk eksfpr fd;k tkrk gS] rc cV~Vs dh jkf'k dks Hkh ^Í.ki=k
osQ fuxZe ij gkfu* [kkrk osQ uke i{k dh vksj fy[kk tkrk gSA ;gk¡ ;g Hkh è;ku nsus ;ksX; gS
fd tc Í.ki=kksa dk fuxZe cV~Vs ij fd;k tkrk gS rFkk leewY; ij eksfpr fd;k tkrk gS rc
jkf'k lkekU;r% ^Í.ki=k fuxZe ij cV~Vk [kkrk* osQ uke i{k dh vksj fy[kk tkrk gSA
(2) ekspu ij izhfe;e oaQiuh dh Hkfo"; esa ns; nsunkjh gksrh gSA ;g ,d izko/ku gS vkSj bls 'kh"kZd
¶xSj&pkyw nkf;Ro¸ esa mi&'kh"kZd ¶nh?kZdkyhu Í.k¸ osQ varxZr rc rd n'kkZ;k tkrk gS tc
rd fd Í.ki=kksa dks ekspu ugha gks tkrk gSA
mnkgj.k 15
fuEufyf[kr osQ fy, jks”kukepk izfof"V;k¡ nhft,μ
1. 100 #- izR;sd ij 1,00,000 #- osQ 9% Í.ki=k leewY; ij fuxZfer ,oa leewY;
2.
3.
ij ekspuh;A
av
100 #- izR;sd ij 1,00,000 #- osQ 9% Í.ki=k 5% izhfe;e ij fuxZfer ,oa leewY;
ij ekspuh;A
100 #- izR;sd ij 1,00,000 #- osQ 9% Í.ki=k 5% cV~Vs ij fuxZfer ,oa leewY; ij ekspuh;A
sh
4. 100 #- izR;sd ij 1,00,000 #- osQ 9% Í.ki=k leewY; ij fuxZfer ,oa 5% izhfe;e
ij ekspuh;A
5. 100 #- izR;sd ij 1,00,000 #- osQ 9% Í.ki=k 5% cV~Vs ij fuxZfer rFkk 5% izhfe;e
Ke
ij ekspuh;A
6. 100 #- izR;sd ij 1,00,000 #- osQ 9% Í.ki=k 5% izhfe;e ij fuxZfer ,oa
5% izhfe;e ij ekspuh;A
gy
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
1 cSad [kkrk uke 1,00,000
9% ½.ki=k vkosnu ,oa vkcaVu [kkrs ls 1,00,000
(½.ki=k vkosnu jkf'k izkIr dh xbZ)
½.ki=k vkosnu rFkk vkcaVu [kkrk uke 1,00,000
9% ½.ki=k [kkrs ls 1,00,000
(vkosnu jkf'k ½.ki=k [kkrk esa gLrkarfjr)
2021-22
104 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2 cSad [kkrk uke 1,05,000
9% ½.ki=k vkosnu ,oa vkcaVu [kkrs ls 1,05,000
(½.ki=k vkosnu jkf'k izkIr dh xbZ)
½.ki=k vkosnu rFkk vkcaVu [kkrk uke 1,05,000
9% ½.ki=k [kkrs ls 1,00,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 5,000
(½.ki=k vkosnu jkf'k dks ½.ki=k ,oa izfrHkwfr
izhfe;e [kkrs esa gLrkarfjr fd;k x;k)
3 cSad [kkrk uke 95,000
9% ½.ki=k vkosnu rFkk vkcaVu [kkrs ls 95,000
(½.ki=k vkosnu jkf'k izkIr dh xbZ)
9% ½.ki=k vkosnu ,oa vkcaVu [kkrk uke 95,000
½.ki=k fuxZe ij cV~Vk [kkrk uke 5,000
4
9% ½.ki=k [kkrs
cSad [kkrk
av
(½.ki=k vkosnu jkf'k dk ½.ki=k [kkrk esa gLrkarj.k)
1,00,000
sh
(½.ki=k vkosnu rFkk jkf'k izkIr dh)
½.ki=k vkosnu rFkk vkcaVu [kkrk uke 1,00,000
½.ki=k osQ fuxZe ij gkfu [kkrk uke 5,000
9% ½.ki=k [kkrs ls 1,00,000
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 105
mnkgj.k 16
,Dl fyfeVsM dh [kkrk iqLrdksa esa Í.ki=k osQ fuxZe ls lacaf/r jks”kukepk izfof"V;k¡ dhft, vkSj ;g
Hkh n'kkZ,¡ fd fuEu ekeys rqyu&i=k esa fdl izdkj n'kkZ, tk,¡xsA
(d) 1000 #- izR;sd osQ120, 8% Í.ki=k 5% cV~Vs ij fuxZfer ,oa leewY; ij ekspuh; gSA
izfrHkwfr izhfe;e lap; dk 'ks"k 10,000 #- gSA
av
([k) 1000 #- izR;sd osQ 150, 7% Í.ki=k 5% cV~Vs ij fuxZfer rFkk 10% izhfe;e
ij ekspuh; izfrHkwfr izhfe;e lap; dk 'ks"k 20,000 #- gSA
(x) 1000 #- izR;sd osQ 80, 9% Í.ki=k dk 5% izhfe;e ij fuxZeuA
(?k) 100 #- izR;sd osQ vU; 400, 8% Í.ki=k laikf'Zod izfrHkwfr osQ :i esa 40,000 Í.k ij
sh
fuxZferA
gy
(d) ,Dl fyfeVsM dh iqLrdksa esa
jks”kukepk
Ke
2021-22
106 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
[kkrksa dh fVIi.khμ
fooj.k jkf'k
#-
1. nh?kZdkyhu Í.k
120, 8% Í.ki=k 1,000 #- izR;sd 1,20,000
2. vU; xSj&pkyw ifjlaifÙk;k¡
Í.ki=k osQ fuxZe ij cV~Vk 48,000
3. jksdM+ ,oa jksdM+ rqY;kad
cSad esa jksdM+ 1,14,000
4. vU; pkyw ifjlaifÙk;k¡
Í.ki=kksa osQ fuxZe ij cV~Vk 1,200
([k)
av
fVIi.khμ Í.ki=kksa osQ fuxZe ij cV~~Vs dks 5 o"kks± esa ?kVk;k tk,xk ;s ekurs gq, fd Í.ki=k ik¡p o"kks± osQ ckn
'kks/uh; gSaA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 107
(?k)
frfFk
vkjf{kr [kkrs esa gLrkarfjr)
fooj.k
av
jks”kukepk
c-i`- uke tek
sh
la- jkf'k jkf'k
(#-) (#-)
½.ki=k mparh [kkrk uke 40,000
8% ½.ki=k [kkrs ls 40,000
100 #- izR;sd ij 400, 8% ½.ki=kksa dk fuxZe
Ke
Lo;a djsa
1. fuEufyf[kr fLFkfr;ksa osQ vk/kj ij uhuk fyfeVsM us 100 #- izR;sd ls 50,000, 10% Í.k
fuxZfer fd,&
d- Í.ki=kksa dk leewY; ij fuxZe ,oa leewY; ij ekspuh;A
[k- 5% cV~Vs ij fuxZfer Í.ki=k rFkk leewY; ij ekspuh;A
x- Í.ki=kksa dk 10% izhfe;e ij fuxZeu rFkk leewY; ij ekspuh;A
?k- Í.ki=kksa dk leewY; ij fuxZeu rFkk 10% izhfe;e ij ekspuh;A
p- Í.ki=kksa dk 5% cV~Vs ij fuxZeu rFkk 10% dh izhfe;e ij ekspuh;A
N- 6% izhfe;e ij Í.ki=kksa dk fuxZeu rFkk 4% izhfe;e ij ekspuh;A
mi;qZDr izdj.k osQ fy, Í.ki=k osQ fuxZeu o ekspu osQ le; vko';d jks”kukepk izfof"V;k¡
vfHkfyf[kr djsaA
2021-22
108 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2. fuEufyf[kr izR;sd izdj.k osQ fy, vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsa&
d- 100 #- izR;sd 27,000, 7% Í.ki=k fuxZfer gq, tks leewY; ij ekspuh; gSaA
[k- 100 #- izR;sd osQ 25,000, 7% Í.ki=k fuxZfer gq, tks 4% izhfe;e ij ekspuh; gSaA
x- 100 #- osQ 20,000, 7% Í.ki=k 5% cV~Vs ij fuxZfer gq, vkSj leewY; ij ekspuh; gSaA
?k- 100 #- izR;sd osQ 30,000,7% Í.ki=k 5% cV~Vs ij fuxZfer gq, rFkk 2½μ izhfe;e
ij ekspuh; gSaA
p- 100 #- izR;sd osQ 35,000,7% Í.ki=k 4% izhfe;e ij fuxZfer gq, ,oa 5% izhfe;e ij
gh ekspuh; gSA
2.9 Í.ki=kksa ij C;kt
tc ,d oaQiuh Í.ki=k fuxZfer djrh gS rks og ,d ckè;rk osQ varxZr vkrh gS fd vkof/d rkSj ij
(tSls v¼Z&ok£"kd) fLFkj C;kt dk Hkqxrku djrh jgs] c'krsZ fd Í.ki=k dk 'kks/u u gksA ;g izfr'kr
ml Í.ki=k osQ uke dk fgLlk gksrs gSa tSls fd 8% Í.ki=k] 10% Í.ki=k vkfn vkSj ns; C;kt dk
ifjdyu Í.ki=k osQ lk/kj.k ewY; ij gksrk gSA
av
Í.ki=kksa esa fn, tkus okyk C;kt oaQiuh osQ ykHk osQ izfr izHkkj gksrk gS vkSj mls fuf'pr :i ls
pqdk;k tkrk gS fiQj pkgs oaQiuh dks ykHk gqvk gS ;k ughaA vk;dj vf/fu;e 1961 osQ vuqlkj ¶,d
oaQiuh dks fuf'pr :i ls Í.ki=kksa ij ns; C;kt ls vk;dj dkVuk pkfg, ;fn og fu/kZfjr lhek ls
vf/d curk gSA¸ bls lzksr ij vk; dh dVkSrh vFkkZr ^Vh Mh ,l* (TDS) dgk tkrk gS vkSj bls dj
sh
izkfèkdj.k osQ ikl tek djk;k tkrk gSA cs'kd Í.ki=k /kjd ml jkf'k dks vius cdk;k djksa osQ fo#¼
lek;ksftr dj ldrs gSaA
2-9-1 ys[kkadu O;ogkj
Í.ki=kksa osQ C;kt osQ laca/ esa ,d oaQiuh dh [kkrk iqLrdksa esa fuEuor~ jks”kukepk izfof"V;k¡ vfHkfyf[kr
Ke
dh tkrh gSa&
1. tc C;kt cdk;k gks
Í.ki=k C;kt [kkrk uke
vk;dj ns; [kkrs ls
Í.ki=k /kjd [kkrs ls
(Í.ki=kksa ij cdk;k C;kt ,oa lzksr ij dj dh dVkSrh)
2- Í.ki=k /kjdksa gsrq C;kt osQ Hkqxrku osQ fy,
Í.k i=k /kjd [kkrk uke
cSad [kkrs ls
(va'k /kjdksa dks C;kt Hkqxrku dh jkf'k)
3- ykHk ,oa gkfu esa Í.ki=k C;kt [kkrs dk gLrkarj.k
ykHk ,oa gkfu foOkj.k uke
Í.ki=k C;kt [kkrs ls
(ykHk o gkfu fofoj.k Í.ki=k C;kt dk gLrkarj.k)
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 109
1 vizy
S , 2016 dks , fyfeVsM us 100 #- izR;sd osQ 2,000,10% Í.ki=k 10% cV~Vs ij fuxZfer fd,
tks 10% izhfe;e ij ekspuh; FksA
Í.ki=k osQ fuxZeu rFkk 31 ekpZ] 2017 dh lekIr vof/ osQ fy, Í.ki=k C;kt ls lacafèkr
jks”kukepk dh izfof"V;ksa dks ;g ekudj n'kkZ,¡ fd C;kt v/Z&ok£"kd iznÙk fd;k x;k] ftlesa vk/s dk
Hkqxrku 30 flracj] 2016 dks rFkk 'ks"k 31 ekpZ] 2017 dks fd;k x;kA ;gk¡ dj dh nj 10% FkhA ,
fyfeVsM vius ys[kkadu o"kZ gsrq oSQysaMj o"kZ dk vuqikyu djrh gSA
gy
frfFk fooj.k
av
,Dl fyfeVsM dh iqLrdksa esa
jks”kukepk
c-i`-
la-
uke
jkf'k
tek
jkf'k
sh
(#-) (#-)
2016
1 vizSy cSad [kkrk uke 1,80,000
10% ½.ki=k vkosnu ,oa vkcaVu [kkrs ls 1,80,000
Ke
2021-22
110 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2017 ½.ki=k va'k /kjd [kkrk uke 9,000
30 flra- cSad [kkrs ls 9,000
(C;kt dk Hkqxrku)
31 ekpZ ½.ki=k C;kt [kkrk uke 10,000
½.ki=k /kjd [kkrs ls 9,000
vk;dj ns; [kkrs ls 1,000
(6 ekg dk C;kt cdk;k ,oa dj lzksr ij dkVk x;k)
31 ekpZ ½.ki=k /kjd [kkrk uke 9,000
cSad [kkrs ls 9,000
(C;kt dk Hkqxrku)
31 ekpZ vk;dj ns; [kkrk uke 1,000
cSad [kkrs ls 1,000
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 111
mnkgj.k ds fy,] tqykbZ 01, 2019 dks daiuh us 15,000, 9% ½.ki=k 100 #- izfr ½.ki=k dks 10%
cV~Vs Ikj fuxZfer fd;kA izfrHkwfr izhfe;e lap; dk 'ks"k 1,00,000 #- gSA 1,50,000 #- dh cV~Vs dh
jkf'k ds viys[ku ds fy, jkstukepk izfo"Vh bl izdkj gksxh %
izfrHkwfr Ikzhfe;e lap; uke 1,00,000
ykHk o gkfu fooj.k uke 50,000
½.ki=k fuxZe ij cV~Vk [kkrs ls 1,50,000
(½.k fuxZe ij cV~Vk vifyf[kr)
mnkgj.k 18
jksfgr fyfeVsM us 01] tqykbZ 2019] 100 #- Ikzfr ½.ki=k Ikj 50,000, 8% ½.ki=k 9% cV~Vs ij fuxZfer
fd;sA IkzfrHkwfr izhfe;e lap; dk 'ks"k 5,00,000 #- gSA ;fn ½.ki=k 5 o"kZ i'pkr~ 7% izhfe;e ij 'kks/
uh; gS rks cV~Vk@gkfu dks vifyf[kr djrs gq, ½.ki=k fuxZe laca/h jkstukepk izfof"V;ka nsaA
gy
frfFk
2019
fooj.k
av
jks”kukepk
c-i`-
la-
uke
jkf'k
tek
jkf'k
sh
(#-) (#-)
TkqykbZ 1 CkSad [kkrk uke 45,50,000
½.ki=k vkosnu ,oa vkcaVu [kkrs ls 45,50,000
(½.k Ik=k vkosnu jkf'k izkIr dh xbZ)
Ke
mnkgj.k&19
01] vDVwcj 2019 dks fiQtk+ fyfeVsM us 20 #- Ikzfr ½.ki=k ds 9% ½.ki=kksa dks 6 #- cV~Vs ij fuxZfer
fd;kA IkzfrHkwfr izhfe;e lap; [kkrs dk 'ks"k 1]00]000 #- gSA ½.ki=k fuxZe ij cV~Vs dh jkf'k dks
vifyf[kr djus ds fy, jkstukepk Ikzfof"V nsaA
2021-22
112 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gy
jks”kukepk
frfFk fooj.k c-i`- uke tek
2019 la- jkf'k jkf'k
(#-) (#-)
vDVwcj 01 CkSad [kkrk uke 14,10,000
½.ki=k vkosnu ,oa vkcaVu [kkrs ls 14,10,000
(½.k Ik=k vkosnu jkf’k izkIr dh xbZ)
vDVwcj 01 ½.ki=k vkosnu vkSj vkcaVu [kkrk uke 14,10,000
½.ki=k fuxZe ij cV~Vk [kkrk uke 90,000
9% ½.ki=k [kkrs ls 15,00,000
(½.ki=k vkosnu jkf'k dk gLrkarj.k)
vDVwcj 01 IkzfrHkwfr Ikzhfe;e lap; [kkrk
½.ki=k fuxZe ij cV~Vk [kkrs ls
(½.ki=k fuxZe ij cV~Vs dk viys[ku)
av uke 90,000
90,000
sh
mnkgj.k 20
01] ebZ 2019 dks ve`r fyfeVsM us 100 #- Ikzfr ½.ki=k ds 8% ½.ki=kksa dks 6 #- cV~Vs ij fuxZe 10%
cV~Vs ij fd;k tks 10% izhfe;e Ikj 'kks/uh; FksA lHkh ½.ki=k iw.kZr% vfHknÙk jgs vkSj laiw.kZ jkf'k izkIr
Ke
dh xbZA daiuh ds izfrHkwfr izhfe;e lap; esa 70,000 #- dk 'ks"k miyC/ FkkA tuojh 01, 2020 dks daiuh
us 10 #- izfr va'k ds 1,00,000 lerk va'kksa dk fuxZe 1 #- izfr va'k izhfe;e Ikj fd;kA vko';d
jkstukepk izfof"V;ka nsaA
gy
jks”kukepk
frfFk fooj.k c-i`- uke tek
2019 la- jkf'k jkf'k
(#-) (#-)
EkbZ 01 CkSad [kkrk uke 9,00,000
½.ki=k vkosnu ,oa vkcaVu [kkrs ls 9,00,000
(½.k Ik=k vkosnu jkf'k izkIr dh xbZ)
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 113
Lo;a djsa
1. ,Dl fyfeVsM us 100 #- izR;sd osQ 2,000, 10% Í.ki=kksa dks 8% cV~Vs ij 1 vizSy] 2014 dks
Ke
fux£er fd, tks leewY; ij pkj o"kks± esa izfro"kZ vkgj.k osQ }kjk ekspuh; FksA oaQiuh ds ikl
izfrHkwfr izhfe;e dk 30,000 #- 'ks"k miyC/ gSaA izfrHkwfr izhfe;e lap; ls vifyf[kr dh xbZ
jkf'k Kkr djsaA
2. ”ksM fyfeVsM us 50 #- izR;sd osQ 15,00,000, 10% Í.ki=k fuxZfer fd, ftUgsa 10% izhfe;e
osQ lkFk 20 #- vkosnu ij rFkk 'ks"k jkf'k vkcaVu ij Hkqxrku djuh FkhA ;g Í.ki=k 6 o"kZ ckn
ekspuh; gSA lHkh cdk;k jkf'k dh ek¡x dh xbZ vkSj ;Fkkor lHkh jkf'k izkIr dh xbZA vko';d
izfof"V;k¡ vfHkysf[kr djsa tcfd izhfe;e jkf'k Hkh lfEefyr gks
(i) vkosnu jkf'k esa
3. ”ksM fyfeVsM us 100 #- izR;sd osQ 5,000, 10% Í.ki=kksa dks 10% cV~Vs osQ lkFk 1.1.2014
esa fuxZfer fd,A Í.ki=kksa dks izfro"kZ ykWVjh izfØ;k ¼kjk eksfpr fd;k tkuk FkkA izfro"kZ]
31.03.2015 osQ izkjaHk ls 1,000 Í.ki=k eksfpr djus FksA vko';d izfof"V;k¡ vfHkfyf[kr djsa
rFkk mlesa Í.ki=kksa osQ C;kt osQ Hkqxrku ,oa cV~Vs dks vifyf[kr dks Hkh 'kkfey djsaA C;kt dk
Hkqxrku izfr o"kZ 30 flracj rFkk 31 ekpZ dks djuk gSA ”ksM fy- dk iqLrd [kkrk 31 ekpZ dks
can gksrk gSA
2021-22
114 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
4. ,e fyfeVsM us 100 #- izR;sd osQ 10,000, 8% Í.ki=kksa dks 10% izhfe;e ij 1.1.2016
dks fuxZfer fd,A blus 2,50,000 #- dh fofo/ ifjlaifÙk;k¡ [kjhnha rFkk 60,000 nsunkfj;ksa
dks Hkh gkFk esa fy;k rFkk blosQ fy, foozsQrk us osQ 8% Í.ki=kksa dks 5% cV~Vs ij fuxZfer fd;kA
blh frfFk ij cSad ls 1,00,000 # dk Í.k fy;k ,oa 8% Í.ki=k laikf'Zod izfrHkwfr osQ :i esa
tkjh fd,A ,e fyfeVsM dh [kkrk iqLrdksa gsrq jks”kukepk izfof"V;k¡ vfHkfyf[kr djsa rFkk
31.03.2017 dks rqyu&i=k rS;kj djsa rFkk C;kt dh mis{kk djsaA
5. 1.4.2016 dks I+kQkLV oaQI;wVj us 100 #- izR;sd osQ 20,00,000, 6% Í.ki=kksa dks 4% cV~Vs osQ lkFk
tkjh fd;k tks rhu o"kZ ckn 5% izhfe;e ij ekspuh; gSaA jkf'k dk Hkqxrku fuEuor~ ns; gSμ
vkosnu ij 50 #- izfr Í.ki=kA
'ks"k vkcaVu ij ns;
Í.ki=k fuxZe ij vko';d jks”kukepk izfof"V;k¡ vfHkysf[kr djsaA
6. 1.4.2016 dks Mh fyfeVsM us 2,00,00 #- ewY; dh bZ fyfeVsM ls e'khujh [kjhnhaA mls 50,000#-
av
dk rRdky Hkqxrku fd;k x;k 'ks"k jkf'k osQ fy, Mh fyfeVsM us 1,60,000 #- osQ 12% Í.ki=k
tkjh fd,A Mh fyfeMsM dh [kkrk iqLrdksa esa Mkyus osQ fy, ysu nsu osQ ckjs esa vko';d jks”kukepk
izfof"V;k¡ vfHkysf[kr djsaA
sh
Lo;a tk¡fp, 1
crk,¡ fd fuEufyf[kr dFku lgh gSa ;k xyr
1. Í.ki=k LokfeRo iw¡th dk ,d fgLlk gSA
2. Í.ki=kksa ij fn, tkus okys C;kt dk Hkqxrku oaQiuh osQ ykHk ls fd;k tkrk gSA
Ke
3. Í.ki=kksa dks vafdr ewY; osQ 10% ls vf/d cV~Vs osQ lkFk fuxZfer ugha fd;k tk ldrk gSA
4. ekspuh; Í.ki=k os Í.ki=k gSa tks fd ,d fof'k"V vof/ dh lekfIr ij ns; gksrs gSaA
5. LFkk;h Í.ki=kksa dks vekspuh; Í.ki=kksa osQ uke ls Hkh tkurs gSaA
6. Í.ki=kksa dks va'kksa esa ifjoZ£rr ugha fd;k tk ldrk gSA
7. Í.ki=kksa dks ,d izhfe;e osQ lkFk fuxZfer ugha fd;k tk ldrk gSA
8. ,d laikf'Zod izfrHkwfr ,d lgk;d izfrHkwfr gksrh gSA
9. Í.ki=kksa dks izhfe;e ij fuxZfer ,oa leewY; ij eksfpr ugha dj ldrs gSaA
10. Í.ki=k fuxZe esa gkfu ([kkrk) ,d vkxe gkfu gSA
11. Í.ki=k ekspu ij izhfe;e [kkrk] rqyu&i=k esa izfrHkwfr izhfe;e osQ varxZr n'kkZ;k tkrk gSA
mi[kaM II
2- 11 ½.ki=kksa dk ekspu
Í.ki=kksa dk ekspu fuxZe osQ fu;kekuqlkj Í.ki=kksa osQ [kkrsa esa nsunkfj;ksa dks lekIr ;k eqDr djus gsrq
laosQfrr djrk gSA nwljs 'kCnksa esa Í.ki=kksa osQ ekspu dk rkRi;Z oaQiuh }kjk Í.ki=kksa dh jkf'k dk
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 115
ifj'kks/u djrk gSA ;gk¡ ij pkj fof/;k¡ gSa ftuls Í.ki=kksa dk ekspu gksrk gSA ;s fuEu gSa&
1. ,deq'r Hkqxrku
2. fdLrksa esa Hkqxrku
3. [kqys ck”kkj esa Ø;
4. va'kksa ;k u, Í.ki=kksa esa ifjorZu }kjk
Í.ki=kksa osQ ekspu dh fof/;k¡
av
iwjh jkf'k dk Hkqxrku djosQ 'kks/u (ekspu) djrh gSA
fdLrksa esa Hkqxrku& bl fof/ osQ varxZr Í.ki=kksa dk ekspu fdLrksa esa Í.ki=k dh vof/ rd izfro"kZ osQ var
esa fy;k tkrk gSA Í.ki=kksa dh oqQy nsunkjh dks o"kks± osQ ;ksx ls foHkkftr fd;k tkrk gS vkSj Í.kksa dk okLrfod
ekspu bl :i ls tkuk tkrk gS fd Í.ki=k dk cdk;k Hkqxrku visf{kr la[;k dh fdLrksa esa fd;k tk pqdk gSA
sh
[kqys ck”kkj esa Ø;& tc ,d oaQiuh vius gh Í.ki=kksa osQ 'ks;j ck”kkj osQ ekè;e ls fujLr djus osQ
mís'; ls [kjhnrh gS rc bl izdkj dh [kjhn fØ;k vkSj Í.ki=k osQ fujlu osQ varxZr [kqys ck”kkj esa
[kjhn osQ }kjk Í.ki=k dk ekspu lekfgr gksrk gSA
u, Í.ki=kksa ;k va'k esa ifjorZu& oaQiuh vius Í.ki=kksa dks va'k ;k u, Í.ki=kksa esa ifjo£rr dj eksfpr
Ke
dj ldrh gSA ;fn Í.ki=k /kjd ;g ikrs gSa fd oaQiuh dk izLrko muosQ fy, ykHknk;d gS rks os Í.ki=kksa
dks u, Í.ki=kksa ;k va'kksa esa ifjo£rr djus dk vf/dkj O;ogkj esa yk ldrs gSAa ;g u, va'k ;k Í.ki=k
leewY; ij] cV~Vs ;k izhfe;e ij fuxZfer fd, tk ldrs gSAa ;gk¡ ij è;ku fn;k tkuk pkfg, fd Í.ki=kksa
dh okLrfod dk;Zokgh [kkrksa esa yh tkuh pkfg, rkfd ;g lqfuf'pr gks losQ fd Í.ki=kksa }kjk fdrus va'kksa
dks tkjh dj ifjo£rr fd;k tkuk gSA ;fn Í.ki=kksa dks ewyr% ,d cV~Vs esa fuxZfer fd;k x;k Fkk rc fuxZe
osQ le; okLrfod la[;k esa olwy izkIr jkf'k dks va'k dh okLrfod la[;k tkjh djus osQ fy, laxBu dk
vk/kj cuk;k tkrk gSA ;gk¡ ij ;g è;ku fn;k tk ldrk gS fd ;g fuf/ osQoy ifjorZuh; Í.ki=kksa ij ykxw
gksrh gSA ½.ki=k ekspu osQ le; ,d daiuh dks fuEu dkjdksa dks è;ku esa j[kuk vfuok;Z gS%
(i) ½.ki=k ekspu dh le; vof/% lekUr;k ½.ki=k ns; frfFk ij gh 'kks/uh; gksrs gSa ijarq daiuh;k¡
iwoZnÙk frfFk ij Hkh budk 'kks/u dj ldrh gSa ;fn varfuZ;e bldh vuqefr nsaA
(ii) ekspu osQ lzksr% ,d daiuh iwath vFkok ykHkksa esa ls ½.ki=kksa dk 'kks/u dj ldrh gSA
daiuh vf/fu;e osQ vuqlkj] fjtoZ cSad }kjk iathd`r lHkh vf[ky Hkkjrh; foÙkh; laLFkk,¡] cSafdax
daifu;k¡] xSj foÙkh; cSafdax daifu;k¡¡] Hkkjrh; vkoklh; cSad osQ varxZr iatho`Qr vkoklh; foÙk daifu;k¡¡]
'ks;j cktkj esa lwphxr vkSj vlwphxr daifu;k¡ Í.ki=k 'kks/u lap; osQ fuekZ.k ls eqDr gSa vkSj Í.ki=kksa
dks 'kks/u iwath esa ls dj ldrh gSaA tcfd vU; vlwphxr daifu;k¡a osQ fy, cdk;k Í.ki=kksa osQ ewY;
2021-22
116 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
10 izfr'kr Hkkx Í.ki=k 'kks/u lap; esa gLrkarfjr djuk izR;sd daiuh ls visf{kr gS fd izR;sd o"kZ osQ
30 vizSy dks ;k iwoZor~ frfFk ij vkxkeh o"kZ osQ 31 ekpZ dks ifjiDo gks jgs Í.ki=kksa dh jkf'k osQ 15
izfr'kr osQ cjkcj Hkkx dks fuosf'kr dj Í.ki=k 'kks/u fuos'k dk fuekZ.k djsaA ;g fuos'k uhps fn, x,
fdlh ,d ekè;e esa fd;k tk ldrk gSA
1- fdlh vuqlwfpr cSad esa izHkkj jfgr fuos'k vFkok laxzgA
2- osQUnzh; ljdkj vFkok jkT; ljdkj }kjk fuxZfer izfrHkwfr;ksa esa fuos'kA
3- Hkkjrh; U;kl vf/fu;e 1882 osQ [k.M (20) osQ mi&[k.M (v) ls (n) vkSj (bZ-bZ-) osQ
varxZr vafdr izfrHkwfr;ksa esa fuos'kA
5- mijksDr ekè;eksa esa laxzfgr vFkok fuosf'kr jkf'k dk mi;ksx ifjiDo Í.ki=kksa osQ 'kks/u osQ
vfrfjDr fdlh Hkh vU; mís'; osQ fy, iz;ksx izfrcaf/r gSA
;fn Í.ki=kksa dk ,d eq'r 'kks/u gksrk gS rks daiuh osQ fy, Í.ki=k ewY; dk 15% fofu;ksx vfuok;Z
gSA ;fn Í.ki=kksa dk fdLrks ij 'kks/u fd;k tkuk gS rks fd, x, fofu;ksx dh olwyh laiw.kZ 'kks/u rd
av
ugha dh tk ldrh gSA fofu;ksx dh jkf'k vkxkeh o"kZ osQ fy, 'kks/uh; Í.ki=k dh jkf'k dk 15% osQ
cjkcj j[kuk vko';d gSA gkyk¡fd 15% ls vf/d vFkok de fofu;ksx dh ;k rks olwyh dh tk ldrh
gS ;k vfrfjDr jkf'k yxkdj fofu;ksx dks 15% osQ cjkcj j[kk tk ldrk gSA
mnkgj.k osQ fy, osQ- fyfeVsM osQ 10,000, 6% Í.ki=k fuEu izdkj 'kks/uh; gSa%
sh
31 tuojh, 2017 dks & 2,000 Í.ki=k
31 tuojh, 2018 dks & 3,000 Í.ki=k
31 tuojh, 2019 dks & 3,000 Í.ki=k
31 tuojh, 2020 dks & 2,000 Í.ki=k
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 117
2.
av
fuEufyf[kr izR;sd ekeys esa Í.ki=k osQ ekspu osQ le; ij vko';d jks”kukepk izfof"V;k¡ nhft,&
1. ,Dl fyfeVsM us 100 #- izR;sd osQ 5,000, 9% Í.ki=k leewY; ij tkjh fd, rFkk 5 o"kZ
dh lekfIr ij iw¡th ls leewY; ekspuh; gSaA
,Dl fyfeVsM us 100 #- izR;sd 1,000, 12% Í.ki=k leewY; ij tkjh fd,A ;s Í.ki=k
sh
4 o"kZ osQ var esa 10% izhfe;e ij ekspuh; gSaA
3. ,Dl fyfeVsM 1,00,000 #- osQ vafdr ewY; osQ 12% Í.ki=k 5% izhfe;e osQ lkFk tkjh
fd, x, tks 4 o"kks± osQ i'pkr~ ekspuh; ij gSaA
4. ,Dl fyfeVsM us 1,00,000 #- osQ 12% Í.ki=kksa dks 5% cV~Vs osQ lkFk fuxZfer fd;k tks
Ke
2021-22
118 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
½.ki=k /kjd uke 1,10,000
cSad [kkrs ls 1,10,000
(ekspu ij cdk;k jkf'k)
3. 12% ½.ki=k [kkrk uke 1,00,000
½.ki=k /kjd ls 1,00,000
(ekspu ij cdk;k jkf'k)
½.ki=k [kkrk uke 1,00,000
cSad [kkrs ls 1,00,000
(va'k /kjd dks fd;k x;k Hkqxrku)
4. 12% ½.ki=k [kkrk uke 1,00,000
½.ki=kksa dks ekspu ij izhfe;e [kkrk uke 5,000
½.ki=k /kjd [kkrs ls 1,05,000
(½.ki=k osQ ekspu ij cdk;k jkf'k)
½.ki=k /kjd
cSad [kkrs ls
av
(½.ki=k /kjdksa dks fd;k x;k Hkqxrku)
uke 1,05,000
1,05,000
sh
mnkgj.k 22
,Dl okbZ ”ksM fy- us 1 vizSy] 2013 dks 100 #- izR;sd osQ 200, 15% Í.ki=k 10% cV~Vs ij tkjh
fd, tks ykHk esa ls 10% izhfe;e osQ lkFk ekspuh; gSaA daiuh }kjk Í.ki=k 'kks/u gsrq fu/kZfjr jkf'k dk
Ke
oS/kfud l`tu fd;k gSA ;g ekurs gq, fd (v) ,Dl okbZ ”ksM fy- ,d lwphxr daiuh gSA (c) ,Dl
okbZ ”ksM ^vU; vlwphxr* daiuh gSA
gy%
(v) ,Dl okbZ ”ksM fyfeVsM ,d lwphxr daiuh gSA
,Dl okb ”ksM dh [kkrk iqLrdksa esa
jks”kukepk
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 119
22,000
22,000
sh
cSad [kkrs ls 22,000
(½.ki=k /kjdksa dks /ujkf'k dk Hkwxrku
2021-22
120 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2019
31 ekpZ vf/'ks"k vFkkZr ykHk o gkfu fooj.k uke 2,000
½.ki=k 'kks/u lap; ls uke 2,000
(cdk;k ½.ki=kksa ij ½.ki=k 'kks/u lap; dk l`tu)
31 ekpZ ½.ki=k 'kks/u fuos'k [kkrk uke 3,000
cSad [kkrs ls 3,000
(½.ki=k 'kks/u fuos'k dk fuekZ.k)
2020
31 ekpZ cSad [kkrk uke 3,000
½.ki=k 'kks/u fuos'k [kkrs ls 3,000
(½.ki=k 'kks/u fuos'k dk udnhdj.k)
31 ekpZ 15% ½.ki=k [kkrk uke 20,000
½.ki=k 'kks/u ij izhfe;e [kkrk uke 2,000
31 ekpZ
½.ki=k /kjd [kkrs ls
('kks/u ij ns; jkf'k)
½.ki=k /kjd [kkrk
cSad [kkrs ls
av uke 22,000
22,000
22,000
sh
(½.ki=k /kjdksa dks Hkqxrku)
31 ekpZ ½.ki=k 'kks/u lap; [kkrk uke 2,000
lkekU; lap; 2,000
(½.ki=k 'kks/u lap; dk lkekU; lap; esa gLrkarj.k
Ke
mnkgj.k 23
ts- ds- fyfeVsM tks fd ,d lwphxr daiuh gS] us 50 #- ds izfr ½.ki=k ds 6,000, 12% Í.ki=kksa dks
5% izhfe;e ij 1 vizSy, 2014 dks fuxZfer fd;kA bu Í.ki=kksa ij ok£"kd C;kt 31 ekpZ dks ns; gSA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 121
bu Í.ki=kksa dk 'kks/u leewY; ij pkj leku fdLrksa ij 10% izhfe;e dh nj ls rhljs] pkSFks] ik¡pos
vkSj NBs o"kZ esa gksuk r; gSA daiuh us fof'k"V izfrHkwfr;ksa esa 'kks/u ds lanHkZ esa fuos'k fd;k gSA daiuh
dh iqLrdksa esa fuxZe vkSj 'kks/u laca/h jkstukepk izfof"V;k¡ nsAa
ts- ds- fy- dh iqLrdsa
jkstukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
2014
01 viSzy cSad [kkrk uke 3,15,000
½.ki=k vkosnu vkSj vkcaVu [kkrs ls 3,15,000
(½.ki=kksa ij vkosnu jkf'k izkfIr dh xbZ)
01 viSzy ½.ki=k vkosnu vkSj vkcaVu [kkrk
12% ½.ki=k [kkrs ls
izfrHkwfr izhfe;e lap; [kkrs ls
av
(½.ki=k vkosnu jkf'k dks izfrHkwfr izhfe;e
uke 3,15,000
3,00,000
15,000
sh
lap; esa gLrkarfjr fd;k x;k)
2015
31 ekpZ ½.ki=k C;kt [kkrk uke 36,000
½.ki=k /kjd [kkrs ls 36,000
Ke
2021-22
122 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2017
31 ekpZ ½.ki=k C;kt [kkrk uke 36,000
½.ki=k /kjd [kkrs ls 36,000
(½.ki=kksa ij ns; C;kt)
31 ekpZ ½.ki=k [kkrk uke 75,000
½.ki=k /kjd [kkrs ls 75,000
(1500 ½.ki=kksa ij 'kks/u ns;)
31 ekpZ ½.ki=k /kjd [kkrk uke 1,11,000
cSad [kkrs ls 1,11,000
(½.ki=k /kjdksa dks C;kt lfgr jkf'k dk Hkqxrku)
2018 ½.ki=k C;kt [kkrk uke 27,000
31 ekpZ ½.ki=k /kjd [kkrs ls 27,000
31 ekpZ
(4500 ½.ki=kksa ij C;kt ns;)
12% ½.ki=k [kkrk
½.ki=k /kjd [kkrs ls
(1500 ½.ki=k ij 'kks/u ns;)
av uke 75,000
75,000
sh
31 ekpZ ½.ki=k C;kt [kkrk uke 1,02,000
cSad [kkrs ls 1,02,000
(½.ki=k /kjdksa dks C;kt lfgr jkf'k dk Hkqxrku)
2019
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 123
mnkgj.k 24
,Dl okbZ tsM fyfeVsM] tks fd ,d lwphxr daiuh gS] us 50 #- izfr Í.ki=k ds 6,000, 12% Í.ki=kksa
dks 5% izhfe;e ij 1 vizSy, 2014 dks fuxZfer fd;kA bu Í.ki=kksa ij okf"kZd C;kt 31 ekpZ dks ns;
gSA bu Í.ki=kksa ij okf"kZd C;kt 31 ekpZ ij yxk;k tkrk gSA bu Í.ki=kksa dks 10% izhfe;e ij pkj
leku fdLrksa ij rhljs] pkSFks] ik¡pos o NBs o"kZ 'kks/u fd;k tkuk r; gSA daiuh us fof'k"V izfrHkwfr;ksa
av
esa 'kks/u ds lanZHk esa fuos'k fd;k gSA vko';d jkstukepk izfof"V;k¡ nsaA
,Dl okbZ tsM fyfeVsM dh iqLrdsa
jkstukepk
sh
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
2014
Ke
2021-22
124 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
31 ekpZ ½.ki=k /kjd [kkrk uke 36,000
cSad [kkrs ls 36,000
(C;kt dk Hkqxrku)
2016
31 ekpZ ½.ki=k C;kt [kkrk uke 36,000
½.ki=k /kjd [kkrs ls 36,000
(½.ki=kksa ij ns; C;kt)
31 ekpZ ½.ki=k /kjd [kkrk uke 36,000
cSad [kkrs ls 36,000
(½.ki=kksa ij C;kt dk Hkqxrku)
2017
31
CkSad [kkrs ls
36,000
sh
(½.ki=kksa ij ns; C;kt)
31 ekpZ ½.ki=k [kkrk uke 75,000
½.ki=k 'kks/u ij izhfe;e [kkrk uke 7,500 82,500
½.ki=k /kjd [kkrs ls
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 125
2020
31
cSad [kkrs ls
uke 11,250
1,00,500
sh
½.ki=k 'kks/u fuos'k [kkrs ls 11,250
(½.ki=k 'kks/u fuos'k dk udnhdj.k)
31 ekpZ ½.ki=k C;kt [kkrk uke 9,000
½.ki=k /kjd [kkrs ls 9,000
Ke
mnkgj.k 25
v c l fyfeVsM] tks fd vU; vlwphxr daiuh gS] us 1 vizy S , 2014 dkss 50 #- izfr Í.ki=k ij 6,000
12% Í.ki=k 5% cV~Vs ij fuxZfer fd;sA bu Í.ki=kksa ij izR;sd o"kZ 31 ekpZ dks okf"kZd C;kt ns; gSA
bu Í.ki=kksa dks pkj leku fdLrksa ij rhljs] pkSFks] ik¡pos vkSj NBs o"kZ esa 10% izhfe;e ij 'kks/u gksxkA
daiuh us fof'k"V izfrHkwfr;ksa esa fuos'k fd;k gSA vko';d jkstukepk izfof"V;k¡ nsaA
2021-22
126 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
v c l fyfeVsM dh iqLrdsa
jkstukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
2014
01 vizSy cSad [kkrk uke 2,85,000
½.ki=k vkosnu vkSj vkoaVu [kkrs ls 2,85,000
(½.ki=kksa ij vkosnu jkf'k izkIr dh xbZ)
01 vizSy ½.ki=k vkosnu vkSj vkcaVu [kkrk uke 2,85,000
½.ki=k fuxZe ij gkfu [kkrk uke 45,000
½.ki=k [kkrs ls 3,00,000
45,000
sh
(½.ki=k fuxZe ij gkfu vifyf[kr)
2015
31 ekpZ ½.ki=k C;kt [kkrk uke 36,000
½.ki=k /kjd [kkrs ls 36,000
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 127
31 ekpZ
cSad [kkrs ls
7,500
sh
(1@4 ½.ki=k 'kks/u lap; lkekU;
lap; esa gLrkarfjr)
2018
31 ekpZ ½.ki=k C;kt [kkrk uke 27,000
Ke
2021-22
128 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2019
31 ekpZ ½.ki=k C;kt [kkrk uke 18,000
½.ki=k /kjd [kkrs ls 18,000
(3000 ½.ki=kksa ij ns; C;kt)
31 ekpZ ½.ki=k C;kt [kkrk uke 75,000
½.ki=k 'kks/u ij izhfe;e [kkrk uke 7,500
½.ki=k /kjd [kkrs ls 82,500
(1500 ½.ki=kksa ij 'kks/u ns;)
31 ekpZ ½.ki=k 'kks/u lap; uke 7,500
lkekU; lap; ls 7,500
(1@4 ½.ki=k 'kks/u lap; lkekU;
lap; esa gLrkarfjr)
31 ekpZ
2020
½.ki=k /kjd [kkrk
cSad [kkrs ls
av
(C;kt lfgr ½.ki=k /kjdksa dks Hkqxrku)
uke 1,00,500
1,00,500
sh
31 ekpZ ½.ki=k C;kt [kkrk uke 9,000
½.ki=k /kjd [kkrs ls 9,000
(1500 ½.ki=kksa ij ns; C;kt)
31 ekpZ ½.ki=k C;kt [kkrk uke 75,000
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 129
mnkgj.k 26
,-ch-lh- fyfeVsm us 1 vizsy 2012 dks 5% cV~Vs ij 100 jQ- izR;sd osQ 3]000] 14% ½.ki=k tkjh fd,A
bu ½.ki=kksa ij C;kt izR;sd o"kZ dk 31 ekpZ dks ns; gSA ;g ½.ki=k rhu leku fdLrksa esa ekspuh; gS
vkSj tks rhljs] pkSFks rFkk ik¡pos o"kZ osQ var esa ns; gSaA daiuh dh [kkrk iqLrdksa esa 14% ½.ki=k [kkrk
rS;kj djsa rFkk ½.ki=k fuxZe dk cV~Vk [kkrk RkFkk ½.ki=k C;kt [kkrk Hkh rS;kj djsaA
gy
uke tek
rfFk fooj.k c-i`- jkf'k rfFk fooj.k c-i`- jkf'k
2013
31 ekpZ 'ks"k vk@ys
la- (jQ-)
3] 00]000 av 2012
1 vizSy ½.ki=k vkosnu [kkrk
31 fnlacj ½.ki=k fuxZe ij
cV~Vk [kkrk
la- (jQ-)
2] 85]000
15]000
sh
3] 00]000 3] 00] 000
2014 2013
31 ekpZ 'ks"k vk@ys 3] 00]000 1 vizSy 'ks"k vk@yk 3] 00]000
Ke
2021-22
130 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
½.ki=k C;kt [kkrk
uke tek
rfFk fooj.k c-i`- jkf'k rfFk fooj.k c-i`- jkf'k
la- (jQ-) la- (jQ-)
2013 2013
31 ekpZ cSd
a 42]000 31 ekpZ ykHk o gkfu fooj.k 42]000
2014 2014
31 ekpZ cSd
a 42]000 31 ekpZ ykHk o gkfu fooj.k 42]000
2014 2015
31 ekpZ cSd
a 42]000 31 ekpZ ykHk o gkfu fooj.k 42]000
2016 2016
31 ekpZ cSd
a 28]000 31 ekpZ ykHk o gkfu fooj.k 28]000
2017
31 ekpZ cSd
a 14]000 av 2017
31 ekpZ ykHk o gkfu fooj.k 14]000
sh
½.ki=k fuxZe ij cV~Vk [kkrk
uke tek
rfFk fooj.k c-i`- jkf'k rfFk fooj.k jks-i`- jkf'k
la- (jQ-) la- (jQ-)
Ke
2012 2013
1 vizSy 'ks"k vk@ys 15]000 31 ekpZ ykHk o gkfu fooj.k 15]000
15]000 15]000
mnkgj.k 27
fo'okl fyfeVsM ds Ikkl 100 #- ikl ½.ki=k ds 20,000 7% ½.ki=k ftudk] 'kks/u bl Ikzdkj gS %
ekpZ 31, 2017 3,000
ekpZ 31, 2018 6,000
ekpZ 31, 2019 5,000
ekpZ 31, 2020 'ks"k ½.ki=k
daiuh }kjk 01 viSy
z dk Í.ki=k 'kks/u fofu;ksx fd, x, rkfd lHkh oS/kfud vko';drk,¡ iwjh gks ldsAa
vko';d jkstukepk izfof"V;k¡ nsa vkSj [kkrkcgh rS;kj djsaA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 131
31 EkkpZ
(3000 ½.kIk=kksa ij 'kks/u ns; )
½.ki=k /kjd [kkrk
cSad [kkrs ls
(½.ki=k /kjdksa dks Hkqxrku)
av uke 3,00,000
3,00,000
sh
01 vizSy ½.ki=k 'kks/u fuos'k [kkrk uke 45,000
CkSad [kkrs ls 45,000
(30]00]000 ij 15% ds cjkcj fuos'k)
2018
Ke
2021-22
132 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
31 EkkpZ ½.ki=k /kjd [kkrk uke 5,00,000
cSad [kkrs ls 5,00,000
(½.ki=k /kjdksa dksa Hkqxrku)
01 vizSyZ ½.ki=k 'kka/u fuos'k [kkrk uke 15,000
cSad [kkrs ls 15,000
(30]00]000 ij 15% osQ cjkcj fuos'k)
2020
31 EkkpZ cSad [kkrk uke 90,000
½.ki=k 'kks/u fuos'k [kkrs ls 90]000
(½.ki=kksa 'kks/u fuos'k dk udnhdj.k)
31 EkkpZ 7% ½.ki=k [kkrk uke 6,00,000
½.ki=k /kjd [kkrs ls 6,00,000
uke
(6000 ½.ki=kksa ij 'kks/u ns;)
av
7% ½.ki=k [kkrk
tek
sh
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)
2017 2016
31 ekpZ ½.ki=k /kjd 3,00,000 vizSy] 01 'ks"k vk@ys 20,00,000
Ke
2018 2017
31 ekpZ ½.ki=k /kjd 6]00]000 vizSy] 01 'ks"k vk@y 17]00]000
'ks"k vk@yk 11]00]000
17]00]000 18]00]000
2019 2018
31 ekpZ ½.ki=k /kjd 5]00]000 vizSy] 01 'ks"k vk@ys 11]00]000
'ks"k vk@yk 6]00]000
11]00]000 11]00]000
2020 2019
31 ekpZ ½.ki=k /kjd 6]00]000 vizSy] 01 'ks"k vk@ys 6]00]000
6]00]000 6]00]000
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 133
2017 2018
01 vizy
S 'ks"k vk@yk 45,00,000 ekpZ] 31 cSd
a 45,00,000
cSad [kkrk 45,00,000 'ks"k vk@ys 45,00,000
90,00,000 90,00,000
2018
01 vizy
S 'ks"k vk@yk
cSad [kkrk av
75,00,000
15,00,000
90,00,000
2019
ekpZ] 31 'ks"k vk@ys
cSd
a
75,00,000
15,00,000
90,00,000
sh
2-13 [kqys ck”kkj esa Ø; }kjk ekspu
tc ,d oaQiuh vius gh Í.ki=kksa dks rRdky fujLrhdj.k (jn~nhdj.k) gsrq [kqys ck”kkj esa Í.ki=kksa
dh [kjhn djrh gS] rc ,sls Í.ki=kksa dh [kjhn ,oa fujlu dks [kqys ck”kkj esa [kjhn }kjk ekspu dgrs
Ke
gSaA ,sls fodYi ls ykHk ;g gS fd oaQiuh viuh lqfo/kuqlkj Í.ki=kksa dks eksfpr dj ldrh gSa] tc Hkh
oaQiuh osQ vfrfjDr miyC/ gksaA nwljs oaQiuh mUgsa rc [kjhn ldrh gS tc ck”kkj esa ,d cV~Vs osQ lkFk
miyC/ gksaA
tc Í.ki=kksa dks [kqys ck”kkj ls cV~Vs esa [kjhnk ,oa jí fd;k tkrk gS rc jks”kukepk izfof"V;ksa dks
fuEuor~ vfHkfyf[kr djrs gSa&
1- rRdky fujLrhdj.k gsrq Lo;a osQ Í.ki=kksa dh [kjhn
Í.ki=k [kkrk uke
cSad [kkrs ls
Í.ki=kksa osQ ekspu ij ykHk [kkrs ls
2- ekspu ij ykHk dk gLrkarj.k
Í.ki=k osQ ekspu ij ykHk [kkrk uke
iw¡th vkjf{kr ls
;fn fdlh ekeys esa Í.ki=k dks ml ewY; ij ck”kkj ls [kjhnk tkrk gS tks fd lk/kj.k ewY; ls
vf/d gks] rc bl vkf/D; jkf'k dks Í.ki=kksa osQ ekspu ij ?kkVk ;k gkfu osQ uke ls tkuk tk,xkA ,sls
ekeys esa jks”kukepk izfof"V;k¡ fuEuor~ gksaxh&
2021-22
134 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
1- Í.ki=k [kkrk uke
Í.ki=k osQ ekspu ij gkfu [kkrk uke
cSad [kkrs ls
2- ykHk o gkfu [kkrk uke
Í.ki=k osQ ekspu ij gkfu [kkrs ls
mnkgj.k 28
,Dl fyfeVsM us 100 #- izR;sd osQ 20,000 #- osQ vafdr ewY; osQ Í.ki=kksa dks [kqys ck”kkj ls fujlu
osQ fy, 92 #- ij [kjhnkA vko';d jks”kukepk izfof"V;k¡ vfHkfyf[kr djsaA
gy
,Dl fyfeVsM dh iqLrosaQ
jks”kukepk
frfFk
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 135
mnkgj.k 29
,Dl fyfeVsM us fu.kZ; fy;k fd og 250, 12% ½.ki=k (izfr ewY; 100 #-) dk ekspu djsxh ftudk
oqQy ewY; 25,000 #- gSA bl mís'; gsrq oaQiuh us Lo;a osQ 20,000 #- ewY; osQ ½.ki=kksa dk Ø; 98.50
izfr ½.ki=k ij fd;k ftl ij 100 #- dk [kpZ vk;kA 'ks"k jkf'k] tks fd 5,000 #- gS] osQ ½.ki=kksa dks
ykWVjh }kjk fudky dj eksfpr fd;k x;kA jks”kukepk izfof"V;k¡ nsaA
gy
,Dl fyfeVsM dh iqLrdksa esa
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
ykHk o gkfu fooj.k esa 'ks"k
Í.ki=k ekpu vkjf{kr [kkrs ls
av
(ykHkksa dk ½.ki=k vkjf{kr [kkrs esa gLrkarj.k)
½.ki=k ekspu fuos'k [kkrk
uke
uke
6,250
3,750
6,250
sh
cSad [kkrs ls 3,750
(vko';d /ujkf'k Í.ki=k ekspu fuos'k esa gLrkarj.k)
cSad [kkrk uke 3,750
½.ki=k ekspu fuos'k [kkrk ls 3,750
Ke
2021-22
136 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 30
1 vizy
S 2013 dks] oaQiuh us 1,000 #- izR;sd dks 960 #- izR;sd Í.ki=k dh nj ls 1,000, 6% Í.ki=k
fuxZfer fd,A fuxZeu osQ fu;ekuqlkj ekpZ 31, 2015 osQ var esa gj o"kZ 200 Í.ki=kksa osQ ekspu dh
lqfoèkk ;k rks [kjhn osQ }kjk vFkok leewY; ij ykWVjh }kjk ekspu djus dk izko/ku gSA 31.03.2015
dks oaQiuh us Í.ki=k jí djus osQ fy, 950 #- izfr Í.ki=k dh nj ls 80,000 #- vafdr ewY; osQ rFkk
900 #- izfr Í.ki=k dh nj ls 1,20,000 vafdr ewY; osQ Í.ki=k [kjhnsA
mi;ZqDr ysunsu dh jks”kukepk izfof"V;k¡ rS;kj djsa rFkk ekspu ls gq, ykHk osQ jíhdj.k dks n'kkZ,¡A
gy
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
2013
1
1
vizSy
vizSy
cSad [kkrk
uke
9,60,000
9,60,000
9,60,000
sh
½.ki=k osQ fuxZe ij cV~Vk [kkrk uke 40,000
6% ½.ki=k [kkrs ls 10,00,000
(½.ki=k vkosnu /ujkf'k ½.ki=k [kkrs esa gLrkarfjr)
2014 ykHk ,oa gkfu fooj.k uke 40,000
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 137
1,00,000
sh
(½.ki=k /kjdksa ij ns; /ujkf'k)
½.ki=k /kjd [kkrk uke 1,00,000
lerk va'k iw¡th [kkrs ls 80,000
izfrHkwfr izhfe;e vkjf{kr [kkrs ls 20,000
(izhfe;e lfgr 5 #- izfr va'k ij 800 lerk va'kksa dk fuxZe)
Ke
mnkgj.k 32
01 vçSy] 2013 dks ,d daiuh us 100 #- çfr nj osQ 1,000 9% Í.ki=k 92 #- çfr Í.ki=k dh nj
ls fuxZfer fd,A fuxZeu dh 'krksZa osQ vuqlkj 31 ekpZ] 2016 ls çfr o"kZ 2,000 Í.ki=kksa dk ekspu
20 #- çfr va'k dh nj ls lerk va'kksa esa ifjofrZr djosQ vFkok ,deq'r MªkW }kjk r; fd, x, daiuh
osQ fodYi osQ vuq:i fd;k tk,xkA 31 ekpZ] 2016 dks daiuh us 2,000 9% Í.ki=kksa dk ekspu lerk
va'kksa esa ifjorZu }kjk djus dk fu.kZ; fy;kA tgk¡ çfr lerk va'k dk ewY; 20 #- çfr va'k r; fd;k
x;kA vko';d jkT+kukepk çfof"V;k¡ nsaA
2021-22
138 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
daiuh dh iqLrdksa esa
jks”kukepk
frfFk fooj.k c-i`- uke tek
la- jkf'k jkf'k
(#-) (#-)
2016 9:
Í.ki=k [kkrk uke 2,00,000
31,ekpZ ½.ki=k /kjd [kkrs ls 1,84,000
ykHk ,oa gkfu fooj.k ls 9,600
½.ki=k fuxZeu cV~Vk [kkrs ls 8,400
(ifjorZu }kjk ekspu ij Í.ki=k /kjdksa ij ns; /ujkf'k)
31,ekpZ Í.ki=k /kjd [kkrk uke 1,84,000
lerk va'k iw¡th [kkrs ls 1,84,000
(Í.ki=k /kjdksa dks u, lerk va'kksa dk fuxZeu)
mnkgj.k 33
av
,y lh ,e fyfeVsM us vius 500 #- izR;sd osQ 10,00,000, 9% ½.ki=kksa dks
nj ij fujlu osQ fy, ozQ; fd;kA vko';d jks”kukepk izfof"V;k¡ nsaA
480 #- izR;sd ½.ki=k
sh
gy
,y lh ,e fyfeVsM dh iqLrosaQ
jks”kukepk
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 139
Lo;a tk¡fp, 2
3.
(d) 15% ([k)
av
5% (x) 10%
,Dl fyfeVsM us 28,80,000 ewY; dh ifjlaifr;k¡ [kjhnhaA blus 100 #- izR;sd osQ 4% cV~Vs ij
Í.ki=kksa dks [kjhn izfriQy osQ :i esa iw.kZ Hkqxrku gsrq fuxZfer fd,A foozsQrk dks tkjh fd, x,
½.ki=kksa dh la[;k Fkh&
sh
(d) 30,000 ([k) 28,800 (x) 32,000
4. ifjorZuh; Í.ki=kksa dks cV~Vs ij fuxZfer ugha fd;k tk ldrk] ;fnμ
(d) mUgsa rRdky gh ifjo£rr djuk gks_
([k) mUgsa rRdky gh ifjo£rr ugha fd;k tkuk gS_
(x) mi;qZDr esa ls dksbZ ughaA
Ke
5. tc Í.ki=k dks leewY; ij tkjh fd;k tkrk gS vkSj ,d izhfe;e ij eksfpr fd;k tkrk gS rc
bl izdkj osQ fuxZe ij gkfu fdl [kkrs osQ uke i{k esa n'kkZrs gSaμ
(d) ykHk o gkfu fooj.k
([k) Í.ki=k vkosnu o vkcaVu [kkrk
(x) Í.ki=k fuxZe ij gkfu [kkrkA
6. O;olk; osQ [kjhnus osQ le; Ø; izfriQy ij fuoy ifjlaifÙk;ksa dk vkf/D; ewY; dgk¡ fd;k
tkrk gS&
(d) lkekU; vkjf{kr
([k) iw¡th vkjf{kr
(x) foozsQrk dk [kkrk
7. Lo;a osQ ½.ki=k os Í.ki=k gSa tks oaQiuhμ
(d) vius gh izorZdksa dks vkcafVr djrh gSA
([k) vius funs'kdksa dk vkcafVr djrh gS
(x) ck”kkj ls [kjhnrh gS vkSj fuos'k osQ :i esa vius ikl j[krh gSA
2021-22
140 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
8. Lo;a osQ ½.ki=kksa osQ jn~nhdj.k dk ykHk gLrkarj.k fd;k tkrk gSμ
(d) ykHk ,oa gkfu fooj.k esa
([k) ½.ki=k ekspu fuf/ esa
(x) iw¡th fuf/ esa
Lo;a tk¡fp, 3
1. O;olk; Ø; ij ½.ki=kksa dk laikf'kZod izfrHkwfr ds :i esa fuxZeA
2. cV~Vs ij ½.ki=kksa dk fuxZeuA
3. cV~Vs ij fuxZfer Í.ki=kksa dk vfHkewY; ij 'kks/uA
4. oaQiuh }kjk Lo;a osQ ½.ki=kksa dk Ø;A
5. ½.ki=kksa fuxZe ij cV~Vs dk viys[kuA
av
3. Í.ki=kksa dk cV~Vs ij fuxZe vkSj vf/ewY; ij 'kks/uA
4. Í.ki=kksa dk vf/ewY; ij fuxZe vkSj 'kks/uA
5. Í.ki=k fuxZe ij cV~Vs dk viys[kuA
sh
Lo;a djsa
1. th fyfeVsM osQ ikl 100 #- osQ izR;sd] 800 yk[k #- osQ 10% Í.ki=k gSa tks 31 ekpZ 2017
dks ekspuh; gSaA vko';d izfof"V;k¡ nsaA
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 141
Lo;a djsa
1. ,Dl fyfeVsM us 1 viSy 2016 dks 8,000, 10% Í.ki=k #- 100 izR;sd dks 5% izhfe;e ij
ekspu djus dk fu.kZ; fd;kA ykHk&gkfu fooj.k es 9,00,000 #- vf/'ks"k gSaA oaQiuh gj o"kZ 31
ekpZ dks viuh iqLrd [kkrk can djrh gSA mijksDr Í.ki=kksa osQ ekspu dh D;k jks”kukepk izfof"V;k¡
vfHkfyf[kr dh tk,¡xhA
2. th fyfeVsM us 1 vizSy 2013 dks 5,00,000, 12% Í.ki=k #- 100 izR;sd dks leewY; ij
fux£er fd, tks fd 1 tqYkkbZ 2017 dks ekspuh; gSaA oaQiuh dks 6,00,000 Í.ki=k osQ vkosnu
izkIr gq, vkSj lHkh izkFkZukdrkZvksa dks vkuqikfrd vk/kj ij vkcaVu fd;k x;kA ns; frfFk ij
Í.ki=kksa dk ekspu fd;k x;kA ekspu ls iwoZ fdruh jkf'k ls Í.ki=k ekspu vkjf{kr [kkrk cuk;k
tk,xkA Í.ki=kksa osQ fuxZe ,oa ekspu ls lacf/r jks”kukepk izfof"V;k¡ dhft,A lzksr ij dj dVkSrh
ij è;ku ugha nsuk gSA
bl vè;k; esa iz;qDr 'kCn
1.
2.
3.
½.ki=k
ca/&i=k
ca/d ½.ki=k
av 11.
12.
13.
ewy@ewY;
½.ki=k fuxZe ij gkfu cV~Vk
Ø; izfriQy
sh
4. LFkk;h ½.ki=k 14. ½.ki=k dk ekspu
5. 'kwU; owQiu nj ½.ki=k 15. ykVjh }kjk fudkyus ij
6. fof'k"V owQiu nj ½.ki=k 16. Lo;a osQ ½.ki=k
7. iathÑr ½.ki=k 17. iw¡th esa ls ekspu
8. okgd ½.ki=k 18. ykHkksa ls ekspu
Ke
2021-22
142 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
Í.ki=k osQ izdkjμ Í.ki=k fofHkUu izdkj osQ gksrs gSa tSls fd ^lqjf{kr ,oa vlqjf{kr* Í.ki=k] ^ekspuh; ,oa LFkk;h*
Í.ki=k] ^ifjorZuh; ,oa vifjorZuh;* Í.ki=k] ^'kwU; nj ,oa fof'k"V* owQiu ij] ^iathÑr ,oa okgd* Í.ki=kA
Í.ki=kksa dk fuxZeuμ leewY; ij fuxZfer Í.ki=k mUgsa dgk tkrk gS ¶tc mu ij ladfyr dh xbZ jkf'k vafdr
ewY; osQ leku gksrh gSA¸ ;fn fuxZe ewY; lk/kj.k ;k vafdr ewY; ls vf/d gksrh gSA bls ,d ^izhfe;e ij fuxZe*
dgk tkrk gSA ;fn fuxZe dk ewY; lk/kj.k ;k vafdr ewY; ls de gksrk gS rks mls ^cV~Vs ij fuxZeu* dgk tkrk
gSA izhfe;e osQ :i esa izkIr dh xbZ jkf'k ^izfrHkwfr izhfe;e [kkrs* esa tek dh tkrh gS tcfd cV~Vs dh jkf'k dks
¶fuxZe ij cV~Vs@gkfu¸ esa ukes fd;k tkrk gS ftls ,d le;kof/ osQ nkSjku vifyf[kr fd;k tkrk gSA
jksdM+ osQ vfrfjDr Í.ki=k dk fuxZeμ dbZ ckj ,d Í.ki=k dks foozsQrk ;k Lorkf/dkj ,dLo osQ vkiwjd
;k cSafoaQd laink vf/dkjksa osQ gLrkja.k ij jksdM+ osQ :i esa jkf'k izkIr fd, fcuk gh vf/eku vk/kj ij Í.ki=k
fuxZfer fd, tkrs gSaA
Ø; izfriQyμ Ø; izfriQy jkf'k gS ¶tks ,d oaQiuh izfrI+kQy osQ :i esa ifjlaifÙk@O;olkf;d iQeZ osQ Ø; ij
foozsQrk@foozQ; oaQiuh dks nsrh gSA¸
av
laikf'Zod izfrHkwfrμ izkFkfed izfrHkwfr osQ vykok dksbZ vfrfjDr ;k lgk;d izfrHkwfr ^laikf'oZd izfrHkwfr*
dgykrh gSA
Í.ki=k dk ekspuμ bldk rkRi;Z gS fd ¶Í.ki=k /kjdksa dks Í.ki=k osQ ifj'kks/u (Hkqxrku okilh) }kjk Í.ki=k@
ca/&i=k osQ [kkrksa ij nsunkfj;ksa ls NqVdkjk ;k eqfDÙk izkIr gksrh gSA¸ lkekU;r% Í.ki=k dk ekspu vof/ dh lekfIr ij
gksrk gS ftu ij mUgsa fuxZfer fd;k x;k FkkA (oSls ;g fuxZe osQ fu;e ,oa 'krks± ij fuHkZj gksrk gSA)
sh
vH;kl gsrq iz'u
y?kq mÙkjh; iz'u
1. ,d Í.ki=k ls D;k rkRi;Z gS\
Ke
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 143
la[;kRed iz'u
1. th fyfeVsM us 50 #- izR;sd osQ 75,00,000, 5% Í.kksa dks leewY; ij fuxZfer fd;k ftlesa 15 #-
vkosnu i=k ij 'ks"k 35 #- vkcaVu ij ns; gSaA ;g fuxZe dh frfFk ls lkr o"kZ ckn ekspuh; gSA oaQiuh
2.
3.
av
dh [kkrk iqLrdksa osQ fy, vko';d izfof"V;k¡ vfHkfyf[kr djsaA
okbZ fyfeVsM us 100 #- izR;sd osQ 2,000, 5% Í.ki=k fuxZfer fd, ftudk fuEuor Hkqxrku djuk
gS& 25 #- vkosnu osQ lkFk] 50 #- vkcaVu ij] rFkk 25 #- izFke o vafre ek¡x ij ns; gSaA izfof"V;k¡
rS;kj djsaA
, fyfeVsM us 5% izhfe;e ij 100 #- izR;sd osQ 10,000, 10% Í.ki=k fuEuor Hkqxrku ij fuxZfer fd,&
sh
10 #- vkosnu ij_ 20 #- vkcaVu ij izhfe;e osQ lkFk_ rFkk 'ks"k jkf'k igyh ,oa vafre ek¡x ij ns; gSA
vko';d jks”kukepk izfof"V;k¡ djsaA lHkh Í.ki=k iw.kZr% vfHknÙk jgas vkSj leLr /ujkf'k izkIr dh XkbZA
rqyui=k esa bl jkf'k dks dSls n'kkZ;k tk,xkA
4. ,- fyfeVsM us 8% osQ cV~Vs ij 50 #- izR;sd osQ 90,00,000, 9% Í.ki=k ij tkjh fd, tks 9 o"kZ ckn
Ke
leewY; ij ekspuh; gSaA , fyfeVsM dh [kkrk iqLrdksa gsrq vko';d izfof"V;k¡ djsaA
5. , fyfeVsM us fuEufyf[kr 'krks± ij 100 #- izR;sd osQ 4,000, 9% Í.ki=k tkjh fd,&
20 #- vkosnu ij
20 #- vkcaVu ij
30 #- izFke ek¡x ij] vkSj
30 #- vafre ek¡x ij
turk us 4,800 Í.ki=kksa osQ fy, vkosnu fn,A 3,600 vkosnuksa dks iw.kr% Lohdkj fd;k x;kA 800
vkosnuksa osQ fy, 400 Í.ki=k vkaofVr fd, x, rFkk 'ks"k 400 vkosnuksa dks vLohÑr dj fn;k x;kA
vko';d jks”kukepk izfof"V;k¡ nsaA
6. Vh fyfeVsM us 30 twu 2014 dks 10% izhfe;e ij #- 500 izR;sd osQ 20,0,000, 8% Í.ki=kksa dks
fuxZfer fd;k ftlesa 200 #- vkcaVu ij (izhfe;e lfgr)_ vkSj 'ks"k vkcaVu ij ns; Fkk rFkk 8 o"kks±
esa ekspuh; FkkA ysfdu mUgsa 3,00,000 Í.ki=kksa gsrq vkosnu izkIr gq, rFkk lekuqikr vk/kj ij vkcaVu
fd;k x;kA vkosnu vkSj vkcaVu dh cdk;k jkf'k ;Fkkuqlkj izkIr gqbZA Í.ki=k fuxZe ls lacaf/r lHkh
vko';d izfof"V;k¡ vfHkfyf[kr dhft,A
7. ,Dl fyfeVsM us 100 #- izR;sd 10,000, 14% Í.ki=k fuxZfer fd, ftlesa 20 #- vkosnu ij]
60 #- vkcaVu ij] rFkk 'ks"k ek¡x ij nsus FksA oaQiuh us 13,500 Í.ki=kksa osQ vkosnu izkIr fd,A buesa
ls 8,000 dks Í.ki=k fn, x, tcfd 5,000 dks 40% ek=k fn, x, vkSj 'ks"k dks vLohÑr dj fn;k
2021-22
144 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
x;k va'kr% vkcafVr vkosnuksa ij izkIr vkf/D; dk vkacVu ij iz;ksx fd;k x;kA lHkh cdk;k jkf'k;ksa
dks ;Fkkuqlkj izkIr fd;k x;kA vko';d izfof"V;k¡ crkb,A
8. vkj fyfeVsM us 200 #- izR;sd 20,00,000, 10% Í.ki=k 7% cV~Vs osQ lkFk fuxZfer fd, tks
9 o"kks± osQ ckn 8% izhfe;e osQ lkFk ekspuh; FksA vkj fyfeVsM dh [kkrk iqLrdksa esa vko';d
izfof"V;k¡ nsaA
9. ,e fyfeVsM us ,l fyfeVsM ls 9,00,00,000 #- dh ifjlaifÙk;k¡ [kjhnha rFkk 70,00,000 dh nsunkfj;ksa
dks f”kEesnkjh Hkh yh vkSj 100 #- izR;sd osQ 8% Í.ki=k tkjh fd,A ,e fyfeVsM dh [kkrk iqLrdksa esa
vko';d izfof"V;k¡ nsaA
10. ch fyfeVsM us eksgu cznlZ ls 4,00,000 #- dh [kkrk&ewY; okyh ifjlaifÙk;k¡ [kjhnhaa vkSj 50,000 dh
nsunkfj;ksa dh f”kEesnkfj;ksa Hkh izkIr dhA ;g r; gqvk fd [kjhn izfrI+kQy osQ :i esa 3,80,000 #- dk
Hkqxrku 100 #- izR;sd osQ Í.ki=k }kjk fd;k tk,xkA
bu rhu izdj.kksa esa D;k jks”kukepk izfof"V;k¡ vfHkfyf[kr dh tk,¡xh ;fn ½.ki=kksa dk fuxZeu
(d) leewY; ij ([k) cV~Vs ij rFkk (x)10% izhfe;e ij fd;k x;k gSA
2021-22
½.ki=kksa dk fuxZe ,oa ekspu 145
osQ vuqlkj cjkcj fdLrksa esa ekspuh; gSaA oaQiuh vius vafre [kkrs gj o"kZ 31 ekpZ dks rS;kj djrh gSA
vko';d jksT+kukepk izfof"V;k¡ nsaA
19. ch fyfeVsM us 1 vizSy 2014 dks 5% cV~Vs ij 100 #- izR;sd osQ 1,000, 12% Í.ki=k fuxZfer fd,
tks ifjiDork vof/ ij 10% izhfe;e osQ lkFk ekspuh; gSaA
Í.ki=k osQ fuxZe ls lacaf/r jks”kukepk izfof"V;k¡ rS;kj djsa rFkk 31 ekpZ 2015 dh lekIr vof/ ls
Í.ki=k ij C;kt ;g ekudj ifjdfyr djsa fd v/Zok£"kd (30 flracj o 31 ekpZ dks) C;kt ns; gS
rFkk lzksr ij 10% Vh Mh ,l dVkSrh gksrh gSA
bu ekeyksa gsrq D;k jks”kukepk izfof"V;k¡ dh tk,¡xh tgk¡ oaQiuh Í.ki=k vof/ iwjh gksus ij lwpuk Hkst
dj Í.ki=k eksfpr djrh gS& (d) Í.ki=kksa dks leewY; ij bl 'krZ esa tkjh fd;k fd ekspu izhfe;e
osQ lkFk gksxk_ ([k) tc Í.ki=kksa dks bl 'krZ osQ lkFk izhfe;e osQ lkFk tkjh fd;k x;k fd ekspu leewY;
ij gksxk_ vkSj (x) tc Í.ki=kksa dks cV~Vs ij tkjh fd;k x;k rFkk izhfe;e osQ lkFk ekspu fd;k x;kA
20. Tks-ds- fyfeVsM us 100 #- izfr ½.ki=k ij 60,000, 12% ½.ki=k fuxZfer fd;s tks 5 o"kZ Ik'pkr~
20% Ikzhfe;e ij 'kks/uh; gSaA fuxZe dh frfFk ij 5,00,000 #- dh jkf'k izfrHkwfr izhfe;e lap;
esa fo|eku gSA fuEu ds lanHkZ esa jkstukepk izfof"V;k¡ nsa ;fn ½.ki=kksa dk 'kks/u ns; frfFk ij
gqvk gS%
2021-22
146 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(i) ½.ki=kksa dk fuxZeA
(ii) ½.ki=k fuxZe ij gkfuA
(iii) o"kZ 2015&16 ds fy, ½.ki=kksa ij Hkqxrku fd;k x;kA okf"kZd C;kt vkSj 10% djk/kuA
(iv) ½.ki=kksa dk 'kks/uA
21. Tkuojh 01, 2020 dks e/qj fyfeVsM ds Ikkl 5,00,000, 9% ½.ki=k gSaA lHkh ½.ki=kksa dk 'kks/u
ns; frfFk ij gqvkA jksT+kukepk izfof"V;k¡ nsa vkSj vko';d [kkrs rS;kj djsaA
22. ,e-ds- fyfeVsM ds Ikkl 100 #- izfr ½.ki=k ds 30,000, 11% ½.ki=k gS tks 10% Ikzhfe;e Ikj bl
Ikzdkj 'kks/uh; gS%
31 ekpZ] 2018 10,000 ½.ki=k
31 ekpZ] 2019 12,000 ½.ki=k
31 ekpZ] 2020 'ks"k ½.ki=k
vko''d jkstukepk nsaA
av
23. ,Dl okbZ tsM fyfeVsM us vizSy 1, 2014 dks 50 :- izfr ½.ki=k osQ 6,000, 12% ½.ki=kksa fuxZfer
fd;kA bu ½.ki=kksa ij izR;sd o"kZ ekpZ 31 dks okf"kZd C;kt ns; gSA bu ½.ki=kksa dks pkj leku fdLrksa
ij rhljs] pkSFks] ik¡pos vkSj NBs o"kZ esa 'kks/u fd;k tk,xkA fuEu osQ lanHkZ esa vko';d jkstukepk
izfof"V;k¡ nsAa
sh
1. ½.ki=kksa dk lewY; ij fuxZe o 'kks/u
2. ½.ki=kksa dk 10% izhfe;e ij fuxZe o lewY; ij 'kks/u
3. ½.ki=kksa dk 10% cV~Vs ij fuxZe o lewY; ij 'kks/u
4. ½.ki=kksa dk 10% lewY; ij fuxZe o 10% izhfe;e ij 'kks/u
5- ½.ki=kksa dk 10% izhfe;e ij fuxZe vkSj 10% izhfe;e ij 'kks/u
Ke
Lo;a t¡kfp,– 2
1. (x)] 2. ([k)] 3. (d)] 4. (d)] 5. ([k)] 6. (x)] 7. ([k)] 8. ([k)] 9. (d)] 10. (x)] 11. (x)]
12. ([k)] 13. (d)] 14. (x)] 15. (x)
Lo;a tkfp,– 3
I. 1. fooszQrk (foØh;h) [kkrk] 2. ykHk o gkfu fooj.k osQ 'ks"k ls [kkrk] 3. ½.ki=k ekspu fuf/ [kkrk] 4. Lo;a
½.ki=k [kkrk] 5. ykHk o gkfu fooj.k]
II. 1. ½.ki=k [kkrk] 2. fu{ks i fuf/ [kkrk] 3. lkekU; vkjf{kr [kkrk] 4. fu{ks i fuf/ [kkrk]
5. ½.ki=k fuxZe ij gkfu [kkrk
2021-22
oaQiuh osQ foÙkh; fooj.k 3
av
djsaxsA foÙkh; fooj.k rS;kj djuk ys[kkadu izfØ;k dk vafre
pj.k gSA budk fuekZ.k mu lekarj laxr ys[kkadu fufr;kas] ekud
ifjdYiukvksa] fl¼karksa vkSj oSèkkfud okrkoj.k osQ vkèkkj ij gksrk
gS] ftuosQ varxZr O;kolkf;d laxBu viuh fØ;kdykiksa dk
sh
izpkyu djrk gSA ;s fooj.k ys[kkadu izfØ;k osQ laf{kfIrdj.k dk
vfèkxe mís'; lq[kn ifj.kke gSaA vr% ;s lwpukvksa osQ lzksr gSa tks fdlh laxBu
bl vè;k; dks i<+us osQ mijkar dh ykHkiznrk vkSj foÙkh; fLFkfr lacaèkh fu"d"kZ fudkyus gsrq
vkiμ bl ;ksX; gks tk,¡xs fdμ
lgk;d gksrs gSaA budk O;ofLFkr <ax ls izk:i rS;kj fd;k tkrk
Ke
2021-22
148 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
3- 2 foÙkh; fooj.kksa dh izÑfr
ifj?kVukvksa osQ rF;ksa dk dkyØekuqlkj vfHkys[ku tks fd ,d Li"V fuf'pr vofèk osQ fy, ekSfnzd
'kCnkoyh esa O;Dr fd, tk,¡] foÙkh; fooj.kksa dh vkofèkd rS;kjh osQ fy, vkèkkj gksrs gSa tksfd ,d
vofèk osQ nkSjku izkIr fd, x, foÙkh; ifj.kkeksa osQ vkèkkkj ij ,d fof'k"V frfFk ij O;olk; dh foÙkh;
fLFkfr dks izdV djrs gSaA
vesfjdu baLVhV~;wV vkWiQ lfVZI+kQkbM ifCyd ,dkmaVsaVl (AICPA) foÙkh; fooj.kksa dh izÑfr
dks bl izdkj O;Dr djrk gS& ¶foÙkh; fooj.kksa dks ,d vkofèkd leh{kk izLrqr djus osQ fy, ;k izcaèk
}kjk dh xbZ izxfr dh fjiksVZ dks n'kkZus osQ mís'; osQ fy, rS;kj fd;k tkrk gS rFkk ;s O;olk; esa fuos'k
dh fLFkfr ls lacaèk j[krs gSa vkSj leh{kk vofèk osQ nkSjku miyfCèk osQ ifj.kkeksa dks izdV djrs gSaA ;s
vfHkfyf[kr rF;ksa] ys[kkadu fl¼karksa rFkk oS;fDrd fu.kZ;ksa osQ ,d la;kstu dks izfrfcafcr djrs gSaA¸
fuEufyf[kr fcanq foÙkh; fooj.kksa dh izÑfr dh Li"V O;k[;k djrs gSa&
av
1. vfHkfyf[kr rF;& foÙkh; fooj.k [kkrk iqLrdksa esa ykxr vk¡dM+ksa osQ :i esa vfHkfyf[kr rF;ksa
osQ vkèkkj ij rS;kj fd, tkrs gSaA ewy ykxr ;k ,sfrgkfld ykxr vfHkfyf[kr ysu&nsuksa dk
vkèkkj gksrh gSA fofHkUu [kkrksa dh jkf'k;k¡ tSls fd gLrLFk jksdM+] cSadLFk jksdM+] O;kikfjd izkI;]
LFkkbZ ifjlaifÙk;k¡ vkfn dks [kkrk iqLrdksa esa vfHkfyf[kr jkf'k;ksa osQ vuqlkj fy;k tkrk gSA
sh
fHkUu&fHkUu le;ksa ij fHkUu ewY;ksa ij Ø; dh xbZ ifjlaifÙk;ksa dks muosQ ykxr ewY; dks n'kkZrs
gq, ,d lkFk j[kk tkrk gSA pw¡fd vfHkfyf[kr rF; ck”kkj ewY; ij vkèkkfjr ughaa gksrs gSaA vr%
foÙkh; fooj.k laca¼ oLrq dh orZeku foÙkh; fLFkfr dks ughaa n'kkZrs gSaA
2. ys[kkadu ijaijk,¡& foÙkh; fooj.k rS;kj djrs le; oqQN fuf'pr ys[kkadu ijaijkvksa dk
Ke
vuqikyu fd;k tkrk gSA ykxr ;k ck”kkj ewY;] tks Hkh de gks] ij eky ewY;kadu dh ijaijk
viukbZ tkrh gSA ,d ifjlaifr dks ykxr ls de djus gsrq] rqyu&i=k osQ fy,] ewY;ßkl dks
vuqikfyr fd;k tkrk gSA NksVh enksa tSls fd isafly] isu] iksLVst LVSEi vkfn osQ ysu&nsu gsrq
lkjrk dh ijaijk dk vuqikyu fd;k tkrk gSA ,slh enksa dks ml o"kZ osQ O;; osQ :i esa izn£'kr
fd;k tkrk gS ftlesa os [kjhnh xb± Fkha] Hkys gh os izÑfr esa ifjlaifÙk;k¡ gSaA ys[ku lkexzh dks
ykxr ij ewY;kafdr fd;k tkrk gS u fd ykxr ;k ck”kkj ewY; ij] tks Hkh U;wure gks osQ vkèkkj
ijA ys[kkadu ijaijkvksa osQ mi;ksx ls foÙkh; fooj.k rqyukRed] ljy ,oa okLrfodrk iw.kZ cu
tkrs gSaA
3. vfHkèkkj.kk,¡& foÙkh; fooj.k oqQN fuf'pr ewyHkwr ladYiukvksa ;k iwokZuqekuksa ij rS;kj fd,
tkrs gSa ftUgsa ge vfHkèkkj.kkvksa osQ uke ls tkurs gSa tSls lrr~ O;kikj] eqnzk ekiu] vkxe izkfIr
vkfnA lrr~ O;kikj voèkkj.kk osQ vuqlkj ,slk ekuk tkrk gS fd O;olk; yacs le; rd pysxkA
vr%] ifjlaifÙk;k¡ ,sfrgkfld ykxr vkèkkj ij n'kkZ;h tkrh gSaA eqnzk ekiu voèkkj.kk osQ vuqlkj
¶eqnzk dk ewY; fofHkUu le;kofèk;ksa ij leku jgsxkA¸ gkyk¡fd eqnzk dh Ø; {kerk esa izcy
ifjorZu vk;k gS vkSj fofHkUu le;kfofèk;ksa esa Ø; dh xb± ifjlaifÙk;ksa dks muosQ Ø;&ewY;
ij gh n'kkZ;k tkrk gSA ykHk o gkfu fooj.k rS;kj djrs le; vkxe dks foØ; osQ o"kZ esa gh
2021-22
oaQiuh osQ foÙkh; fooj.k 149
n'kkZ;k tk,xkA gkyk¡fd gks ldrk gS fd foØ; ewY; dh olwyh ,d yach vofèk rd gksrh jgsA
bl voèkkj.kk dks vkxe izkfIr voèkkj.kk dgrs gSaA
4. oS;fDrd fu.kZ;& dbZ ckj foÙkh; fooj.kksa esa izLrqr fd, x, rF; ,oa jkf'k;k¡ O;fDrxr jk;]
vuqekuksa rFkk fu.kZ;ksa ij vkèkkfjr gksrh gSaA ifjlaifÙk osQ ßkl dk fuèkkZj.k fLFkj ifjlaifÙk;ksa osQ
vkfFkZd thou dh mi;ksfxrk dks è;ku esa j[kdj gksrk gSA lafnX?k Í.kksa osQ fy, izkoèkku oS;fDrd
vuqekuksa ,oa fu.kZ;ksa ij cuk;k tkrk gSA eky osQ ewY;kadu esa] ykxr ;k ck”kkj ewY;] tks Hkh
U;wure gS] viuk;k tkrk gSA tc fdlh eky dh ykxr ;k fiQj ck”kkj ewY; dk fu.kZ; ysuk gksrk
gS] rc oqQN fuf'pr fopkjksa osQ vkèkkj ij vusd oS;fDrd fu.kZ; ysus iM+rs gSaA tc foÙkh;
fooj.kksa dks rS;kj fd;k tkrk gS rks O;fDrxr jk;] fu.kZ; rFkk vuqeku yxk, tkrs gSa rkfd
ifjlaifÙk;ksa] ns;rkvksa] vk; ,oa O;;ksa osQ vkfèkD; dh laHkkouk ls cpk tk losQ vkSj blesa
:f<+okn dh ijaijk dks è;ku esa j[kk tkrk gSA
bl izdkj ls ¶foÙkh; fooj.k vfHkfyf[kr rF;ksa dh laf{kIr fjiksVZ gksrs gSa rFkk ys[kkadu voèkkj.kk]
foÙkh; fooj.k va'kèkkjdksa vkSj ckgjh i{kksa }kjk fdlh laLFkk dh ykHkiznrk vkSj foÙkh; fLFkfr dks le>us
sh
gsrq lacafèkr lwpukvksa osQ vkèkkjHkwr lzksr gSaA ;s ,d fof'k"V le;kofèk osQ nkSjku laifÙk;ksa ,oa ns;rkvksa osQ
lanHkZ esa O;olk; osQ ifj.kkeksa osQ ckjs esa lwpuk,¡ miyCèk djkrs gSa tks fu.kZ; ysus dk vkèkkj iznku djrs
gSaA vr% foÙkh; fooj.kksa dk izkFkfed mís'; mi;ksxdrkZvksa dks fu.kZ; ysus esa lgk;rk djuk gSA fof'k"V
mís'; bl izdkj gSaμ
Ke
1. ,d O;olk; osQ vkfFkZd lalkèkuksa ,oa nkf;Roksa osQ lanHkZ esa lwpuk miyCèk djkuk& bUgsa
blfy, rS;kj fd;k tkrk gS rkfd ,d O;kolkf;d I+kQeZ osQ fuos'kdksa ,oa ckgjh i{kksa] ftudk
lhfer izkfèkdkj] l{kerk vFkok lwpuk izkfIr osQ lhfer lalkèku gksrs gSa] osQ fy, mlosQ vkfFkZd
lalkèkuksa ,oa nkf;Roksa osQ ckjs esa i;kZIr] fo'oluh; rFkk vkofèkd lwpuk miyCèk djkbZ tk losQA
2. O;olk; dh vtZu {kerk osQ ckjs esa lwpuk miyCèk djkuk& foÙkh; fooj.k mi;ksxh foÙkh;
lwpuk,¡ iznku djrs gSa tks fd ,d O;kolkf;d I+kQeZ dh vtZu {kerk osQ iwokZuqeku] rqyuk rFkk
iquewZY;kadu osQ fy, ykHkizn <ax ls mi;ksx esa ykbZ tk ldrh gSA
3. jksdM+ izokg osQ lanHkZ esa lwpuk miyCèk djkuk& ;g ,d O;olk; osQ ckjs es]a mlosQ fuos'kdksa
rFkk Í.knkrkvksa dks mi;ksxh tkudkjh miyCèk djkrs gSa rkfd os jkf'k] le;c¼rk rFkk lacfa èkr
vfuf'prrkvksa osQ ifjis{z ; esa jksdM+ izokg dk iwokZueq ku] rqyuk] ewY;kadu rFkk l{kerk dks tku losQa A
4. izcaèk dh izHkko'khyrk dks vk¡dfyr djuk& foÙkh; fooj.k ,d O;olk; dh izcaèku {kerk
dks vkadfyr djus osQ fy, mi;ksxh tkudkjh nsrs gSa rkfd os O;olk; osQ lalkèkuksa dks izHkko'kkyh
rjhosQ ls mi;ksx dj losaQA
2021-22
150 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
5. lekt dks izHkkfor djus okyh O;kolkf;d xfrfofèk;ksa osQ lanHkZ esa lwpuk& ;s lekt ij
izHkko Mkyus okyh O;olk; dh mu xfrfofèk;ksa osQ ckjs esa fjiksVZ nsrs gS]a tks fuèkkZfjr ,oa ekih tk
ldrh gSa rFkk O;olk; osQ lkekftd okrkoj.k esa egÙoiw.kZ gksrh gaSA
6. ys[kkadu uhfr;ksa dks izdV djuk& ;s fjiksVs± egÙoiw.kZ uhfr;ksa ,oa voèkkj.kkvksa osQ lanHkZ esa
tkudkjh nsrh gSa ftUgsa ys[kkadu izfØ;k esa vuqikfyr fd;k x;k gksrk gS vkSj o"kZ osQ nkSjku gq,
ifjorZuksa dh lwpuk Hkh nsrh gSa rkfd bu fooj.kksa dks csgrj <ax ls le>k tk losQA
3-4-1 rqyu&i=k dk izk:i ,oa fo"k;&lkexzh& oaQiuh vfèkfu;e 2013 osQ varxZr izR;sd iathÑr
oaQiuh viuk rqyu&i=k] YkkHk o gkfu fooj.k ,ao [kkrksa dh fVIif.k;k¡] vuqlwph III esa fu£n"V jhfr osQ
sh
vuqlkj ys[kkadu ekudksa dh izdVu vko';drkvksa ls lkeatL; rFkk u;s lqèkkjksa osQ lkFk rS;kj djsxhA
rqyu&i=k
o"kk±r 31 ekpZ 20--------dks
Ke
2021-22
oaQiuh osQ foÙkh; fooj.k 151
2021-22
152 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
3-4-2- izdVu dh izeq[k fo'ks"krk,¡
1. ;g oaQiuh vfèkfu;e] 2013 dh vuqlwph III ds vuqlkj Hkkjrh; oaQifu;ksa }kjk rS;kj fd, tkus
okys foÙkh; fooj.kksa ij ykxw gksrk gSA
2. ;g] (i) chek vFkok cSafdx oaQiuh] (ii) ,slh oaQiuh ftlosQ rqyu&i=k vFkok vk; fooj.k
dk izk:i fdlh vU; vfèkfu;e esa fuèkkZfjr gks] ij ykxw ughaa gksrk gSA
3. ys[kkadu ekud] oaQiuh vfèkfu;e] 2013 dh vuqlwph III ij vfHkHkkoh gkasxasA
4. foÙkh; fooj.kksa ;k fVIif.k;ksa esa izdVhdj.k vfuok;Z rFkk vifjgk;Z gSA
5. la'kksfèkr vuqlwph III esa iz;qDr 'kCnksa dk ogh vFkZ fy;k tk,xk tks ykxw ys[kkadu ekudksa esa
ifjHkkf"kr gSA
6. foÙkh; fooj.kksa osQ mi;ksxdÙkkvksa dh lgk;rk u djus okys C;kSjs dh vfèkdrk rFkk egÙoiw.kZ
lwpuk,¡ iznku u djkus esa lkE; LFkkfir fd;k tkuk gSA
7.
8. av
ifjlaifÙk;ksa ,ao ns;rk;ksa dk pkyw o xSj pkyw esa foHkkthdj.k ykxw gksxkA
iw.kk±du vko';drk,¡ vifjgk;Z (ns[ksa ckWDl 1)
ckDl 1
sh
foÙkh; fooj.kksa osQ izLrqrhdj.k esa vadksa osQ iw.kk±oQu osQ fu;e
foÙkh; fooj.kksa esa izfrosfnr fd, tkus okys vadksa dk iw.kk±du vkoÙkZ (foØ;) ij
vkèkkfjr gS
Ke
1. vkoÙkZ (foØ;) < #- 100 djksM+ μ lsdM+ksa] g”kkjks] yk[kksa ;k muosQ n'keyo osQ fudVreA
2- vkoÙkZ (foØ;) > #- 100 djksM+ μ yk[kksa ;k n'keyo osQ fudVreA
9. foÙkh; fooj.k dk izLrqrhdj.k mèokZdkj izk:i esa fuèkkZfjr fd;k x;k gS (ns[ksa izn'kZ 3-1 esa)
10. YkkHk&gkfu fooj.k dk uke 'ks"k 'kh"kZ ^vfèk'ks"k* osQ vUrZxr Í.kkRed vad dh rjg n'kkZ;k
tk,xkA
11. vkcaVu yafcr jgus osQ nkSjku va'k vkosnu jkf'k dk izdVhdj.k vko';d gSA
12. ^fofoèk nsunkjksa* ,oa ^fofoèk ysunkjksa* dks ^O;kikfjd izkI;ksa ,oa ^O;kikfjd ns;* ls izfrLFkkfir
fd;k x;k gSA
2021-22
oaQiuh osQ foÙkh; fooj.k 153
va'ki¡wth
(v) va'kksa osQ izR;sd oxZ osQ fy,] izfrosnu vofèk osQ izkjaHk ,oa var ij cdk;k va'kksa dh la[;k dh
igpku vfuok;Z gSA
(c) va'kksa osQ izR;sd oxZ ls tqMs+ vfèkdkj] vfèkekurk,¡ vkSj izfrcaèk] ftuosQ varxZr ykHkka'k osQ forj.k
vkSj iw¡th osQ izfrnk; ij izfrcaèk Hkh lfEefyr gSaA
av
(l) oaQiuh osQ varrksxRok Lokfe;ksa dh igpku esa Li"Vrk osQ fy,μ
(i) èkkjd oaQiuh ;k varrksxRok èkkjd oaQiuh }kjk oaQiuh esa izR;sd oxZ osQ lacèk esa èkkjd
va'k] ftuosQ varxZr èkkjd oaQiuh ;k varrksxRok èkkjd dh vuq"kaxh ;k lgc¼ oaQifu;ksa
}kjk ldy :i esa èkkfjr va'k Hkh gSa_
sh
(ii) 5 izfr'kr ls vfèkd va'k èkkj.k djus okys va'kèkkjd }kjk oaQiuh esa èkkfjr va'k] èkkfjr
va'kksa dh la[;k fofu£n"V djrs gq,_
(iii) ml rkjh[k ls] ftldks rqyu&i=k rS;kj fd;k tkrk gS] rqjar iwoZorhZ ik¡p o"kZ dh vofèk
Ke
osQ fy,_
udn esa fcuk lank; osQ lafonk (lafonkvksa) osQ vuqlj.k esa izkIr fd, tkus okys iw.kZ
leknÙk osQ :i esa vkcafVr va'kksa dh oqQy la[;k vkSj oxZ]
cksul va'kksa osQ ekè;e ls iw.kZ leknÙk osQ :i esa vkcafVr va'kksa dh oqQy la[;k vkSj
oxZ]
okil Ø; fd, x, va'kksa dh oqQy la[;k vkSj oxZ]
;g è;ku nsus ;ksX; gS fd va'kèkkjd fufèk dh lwpuk foÙkh; fooj.kksa esa foLr`r ,o egÙoiw.kZ enksa
rd lhfer gSa] budk C;kSjk [kkrksa dh fVIif.k;ksa esa fn;k tkrk gS A
(n) va'k iw¡th osQ izR;sd oxZ osQ fy,μ
(d) izkfèkÑr va'kksa dh la[;k vkSj jkf'k_
([k) fuxZe fd, x,] vfHknÙk iw.kZ iznÙk vkSj vfHknÙk foaQrq iw.kZ iznÙk va'k ughaa gSa] osQ va'kksa dh
la[;k
2021-22
154 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(x) le ewY; izfr va'k_
(?k) ys[kkadu vofèk osQ izkjaHk vkSj var ij cdk;k va'kksa dh la[;k dk feyku]
(M+) va'kksa osQ izR;sd oxZ ls tqM+s vfèkdkj] vfèkekurk,¡ vkSj izfrcaèk ftuosQ varxZr ykHkka'k osQ
forj.k vkSj iw¡th osQ izfrnk; ij izfrcaèk Hkh lfEefyr gSa_
(p) èkkjd oaQiuh ;k vrarksxRok èkkjd oaQiuh }kjk oaQiuh esa izR;sd oxZ osQ lacaèk esa èkkfjr
va'k] ftuosQ varxZr èkkjd oaQiuh ;k varrksxRok èkkjd oaQiuh dh vuq"kaxh ;k lgc}
oaQifu;ksa }kjk ldy :i esa èkkfjr va'k Hkh gSa_
(N) va'kksa osQ foØ;@fofuos'k osQ fy, fodYiksa vkSj lafonkvka@s izfrc¼rkvksa osQ vèkhu fuxZe osQ
fy, vkjf{kr va'k_
(t) ml rkjh[k ls] ftldks rqyu&i=k rS;kj fd;k tkrk gS] rqjar iwoZorhZ 5 o"kZ dh vofèk osQ
fy,μ
(d) lafonkvksa@izfrc¼rkvksa osQ vèkhu vkjf{kr va'k
av
([k) okil Ø; fd, x, va'kksa dh oqQy la[;k vkSj oxZ_
(x) jksdM+ osQ vfrfjDr vU; izfrI+kQy osQ cnys fuxZfer va'k rFkk cksul va'kksa dh
la[;k rFkk oxZA
(>) laifjorZu dh iwoZre rkjh[k osQ lkFk fuxZfer lerk@iwokZfèkdkjh va'kksa esa laifjorZuh;
sh
izfrHkwfr;ksa osQ izfrcaèk] lcls ckn dh rkjh[k ls vkjaHk djrs gq, vojksgh vuqØe esa_
(×k) vlanÙk ek¡xs (lexz)_
(V) ”kCr va'k (ewy :i esa leknÙk jde)
vkjf{kfr;k¡ vkSj vfèk'ks"k
Ke
2021-22
oaQiuh osQ foÙkh; fooj.k 155
(l) blh izdkj] ^vkjf{kfr;ksa vkSj vfèk'ks"k* osQ vfr'ks"k dks vfèk'ks"k osQ Í.kkRed vfr'ks"k] ;fn
dksbZ gS] dk lek;kstu djus osQ i'pkr~ n£'kr fd;k tk,xk] rc Hkh tc ifj.kkfed vkadM+s
Í.kkRed gksaxsA
(n) 'kh"kZ ¶vkjf{kr vkSj vfèk'ks"k¸ osQ varxZr cdk;k va'k fodYi [kkrs dks ,d vyx en osQ :i
esa ekU;rk nh xbZ gSA deZpkjh va'kμ vkèkkfjr Hkqxrkuksa osQ ys[kkadu osQ fy, ICAI osQ ekxZn'kZd
uksV osQ vuqlkj cdk;k va'k fodYi [kkrs osQ tek 'ks"k dks rqyu&i=k esa ^va'k èkkjd fufèk* osQ
varxZr ,d vyx 'kh"kZ osQ :i esa n'kkZ;k tk,xkA
va'k okjaV osQ izfr izkIr èku
;g fdlh ,d fof'k"V frfFk dks ,d fu/kZfjr nj ij va'k ifjorZu ds fy, izkIr gqbZ /ujkf'k gSA bl lanHkZ
esa tks iziy tkjh gksrk gS mls va'k okjaV dgrs gSaA va'kèkkjd fufèk osQ varxZr ^va'k okjVksa osQ izfr izkIr
èku* dks ,d vyx 'kh"kZd osQ :i esa n'kkZ;k tk,xk
mnkgj.k 1
av
fnudj fyfeVsM dh vfèkÑr iw¡th 50,00,000 #- gS tks 100 #- izfr lerk va'k esa foHkkftr gSA oaQiuh
us 40,000 va'kksa osQ fy, vkosnu vkeaf=kr djs tcfd 36,000 va'kksa osQ fy, vkosnu izkIr gq,A leLr ek¡xs
ek¡x yh xb± vkSj izkIr dh xb± flok; 500 va'kksa osQ] ftu ij 20 #- dh vafre ek¡x izkIr ughaa gqbZ FkhA oaQiuh
sh
osQ rqyu&i=k esa va'k iw¡th oSQls n'kkZbZ tk,xh] blosQ fy, ^[kkrkas dh fVIif.k;k¡* Hkh rS;kj djasA
gy
fnudj fyfeVsM dh iqLrdksa esa
Ke
[kkrks dh fVIif.k;k¡
fooj.k jkf'k jkf'k
(#) (#)
1. va'k iw¡th
vfèkÑr va'kiw¡th
50,000 lerk va'k 100 #- izR;sd 50,00,000
2021-22
156 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
fuxZfer iw¡th
40,000 lerk va'k 100 #- izR;sd 40,00,000
vfHknÙk ,oa iw.kZr% leknÙk iw¡th
35,500 lerk va'k 100 #- izR;sd
iw.kZr% iznÙk 35,50,000
vfHknÙk foaQrq iw.kZr% iznÙk ughaa
300 lerk va'k 100 #- izR;sd
iw.kZr% ek¡xh xbZ 30,000
?kVk;kμ cdk;k ek¡x (300 × 20) (6,000)
24,000
tksM+kμ ”kCr va'k [kkrk (200 va'k × #- 80) 16,000 40,000
35,90,000
2021-22
oaQiuh osQ foÙkh; fooj.k 157
mnkgj.k 2
vEck fyfeVsM osQ 31 ekpZ 2017 osQ rqyu&i=k esa fuEufyf[kr enksa dks n'kkZ,¡μ
#-
8% Í.ki=k 10,00,000
lerk va'k iw¡th 50,00,000
izfrHkwfr izhfe;e 20,000
izkjafHkd O;; 40,000
ykHk o gkfu fooj.k (tek) 1,50,000
8% Í.ki=kksa osQ fuxZe ij vuqekfur cV~Vk 40,000
(vkxkeh 4 o"kks± esa viysf[kr dh tkus okyh vuqekfur jkf'k)
[kqys vkS”kkj 20,000
cSad 'ks"k 60,000
gy
gLrLFk jksdM+
av
vEck fyfeVsM dh iqLrdksa esa
*rqyu&i=k 31 ekpZ 2017 dks
38,000
sh
fooj.k uksV jkf'k
la[;k (#-)
I. lerk vkSj ns;rk,¡
1. va'kèkkjd fufèk
Ke
2021-22
158 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
[kkrksa dh fVIif.k;k¡
fooj.k uksV jkf'k
(#-) (#-)
1. vkjf{kr vkSj vfèk'ks"k
izfrHkwfr izhfe;e 20,000
?kVk;kμ izkjafHkd O;; (40,000)
(20,000)
ykHk vkSj gkfu fooj.k 1,50,000 1,30,000
2. nh?kZdkyhu Í.k
8% Í.ki=k 10,00,000
3. jgfr;k
[kqys vkS”kkj 20,000
4.
5.
jksdM+ vkSj jksdM+ rqY;kad
cSad 'ks"k
gLrLFk jksdM+
vU; pkyw ifjlaifÙk;k¡
av 60,000
38,000 98,000
sh
8% Í.ki=k osQ fuxZe ij NwV 10,000
( #- 40,000 dk 1 4 )
egÙoiw.kZ ¯cnq
izkjafHkd O;; ftl o"kZ esa gq, gSa mlh o"kZ esa iw.kZ :i ls vifyf[kr fd, tkrs gaSA ;s izFker%
Ke
izfrHkwfr izhfe;e ls rFkk 'ks"k] ;fn oqQN gS] dks ykHk&gkfu fooj.k ls vifyf[kr fd, tkus
pkfg,A
Í.k ykxrsa] tSls Í.ki=kksa osQ fuxZe ij cV~Vk] dks fuxe o"kZ es gh vifyf[kr fd;k tkrk gSA
va'k vkosnu jkf'k cdk;k vkcaVu
okil u fd, tkus okyh ;ksX; vkosnu jkf'k] iznÙk iw¡th ls vfèkd ughaa] dks xSj&pkyw osQ :i esa oxhZÑr
djuk vko';d gSA ;g rqyu&i=k esa ^vkosnu yafcr jgus osQ nkSjku va'k vkosnu jkf'k* 'kh"kZ osQ :i esa
n'kkZ;k tk,xkA
Í.k
oqQy Í.kksa dks nh?kZdkyhu Í.k] vYidkyhu Í.kksa rFkk nh?kZdkyhu Í.k dh pkyw ifjiDork esa oxhZÑr
fd;k x;k gSA
(i) 12 ekl vFkok izpkyu pØ osQ i'pkr~ Hkqxrku ;ksX; Í.k] rqyu&i=k osQ eq[k ij nh?kZdkyhu
Í.kksa osQ :i esa oxhZÑr fd, tkrs gSaA
2021-22
oaQiuh osQ foÙkh; fooj.k 159
(ii) ,sls Í.k tks ek¡x ij ns; gksa ;k ftudh okLrfod le; vofèk ;k izpkyu pØ 12 ekl ls
vfèkd u gks] rqyu&i=k osQ eq[k ij vYidkyhu Í.k osQ :i esa oxhZÑr fd, tkrs gSaA
(iii) nh?kZdkyhu Í.k dh pkyw ifjiDorkvksa es]a 12 ekl vFkok izpkyu pØ osQ varxZr] Hkqxrku ;ksX;
jkf'k 'kkfey gSaA tks vU; pkyw ns;rkvksa osQ varxZr [kkrksa ij fVIif.k;ksa osQ lkFk n'kkZbZ tkrh gSaA
vLFkfxr dj ifjlaifÙk;k¡ vFkok ns;rk,¡ lnSo xSj pkyw gksrh gSaA budk ys[kkadu O;Ogkj daiuh
vf/fu;e 2013 dh vuqlwph III ds vuqlkj fd;k tkrk gSA
O;kikj ns;
fofoèk ysunkjksa dks O;kikj ns; en ls izfrLFkkfir dj fn;k x;k gS rFkk pkyw ,oa xSj&pkyw esa oxhZÑr fd;k
x;k gSA ,sls O;kikj ns;ks]a tks igpku dh frfFk ls izkjaHk djrs gq, izpkyu pØ osQ ckn vFkok fjiksfV±x frfFk
osQ 12 ekg osQ ckn ftudk Hkqxrku fd;k tkuk gS] dks [kkrksa dh fVIif.k;ksa esa ^vU; nh?kZdkyhu ns;rkvksa*
osQ varxZr oxhZÑr fd;k tk,xkA mnkgj.k osQ fy,] O;olk; osQ lkekU; fØ;kdykiksa esa oLrqvksa ,oa lsokvksa
çLrkfor ykHkka'k av
dk Ø;@rqyu&i=k esa O;kikj ns;ksa dks pkyw ns;rkvksa esa oxhZÑr fd;k tkrk gSA
çLrkfor ykHkka'k dks funs'kd eaMy }kjk çLrkfor fd;k tkrk gS vkSj 'ks;jèkkjdksa }kjk mudh okf"kZd vke
cSBd esa ?kksf"kr (vuqeksfnr) fd;k tkrk gSA funs'kd eaMy o"kZ ds fy, okf"kZd ys[kk rS;kj gksus ds ckn
sh
ykHkka'k dk çLrko djrk gSA blds ckn 'ks;jèkkjdksa dh okf"kZd vke cSBd vxys foÙk o"kZ esa vk;ksftr
dh tkrh gSA
'ks;jèkkjd çLrkfor ykHkka'k dh ek=k dks de dj ldrs gSa ysfdu bls c<+k ugha ldrsA pwafd çLrkfor
(vafre) ykHkka'k dh ?kks"k.kk 'ks;jèkkjdksa dh eatwjh ij vkdfLed gS] çLrkfor ykHkka'k dks vkdfLed
Ke
2021-22
160 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
ns;rkvksa osQ varxZr n'kkZ;k tkrk gSA vU;ksa dks xSj&pkyw ns;rkvksa osQ varxZr nh?kZdkyhu izkoèkku osQ :i esa
n'kkZ;k tkrk gSA
LFkk;h ifjlaifÙk;k¡
LFkk;h ifjlaifÙk;ksa osQ O;ogkj esa dksbZ ifjorZu ughaa gSA ewrZ ,oa vewrZ ifjlaifÙk;k¡ xSj&pkyw gSaA ;g
mYys[kuh; gS fd ;fn ifjlaifÙk dk mi;ksxh thou 12 eghus ls de gS rc Hkh ;g xSj&pkyw 'kh"kZ osQ
varxZr gh vk,xhA
fuos'k
fuos'k dks Hkh pkyw vkSj xSj&pkyw oxks± esa oxhZÑr fd;k x;k gSA ,sls fuos'k ftudh olwyh ckjg
ekg esa gksuh gS] pkyw ifjlaifÙk;ksa esa pkyw fuos'k osQ varxZr ekus tk,¡xsA vU; fuos'kksa dks xSj&pkyw
ifjlaifÙk;ksa osQ varxZr xSj&pkyw fuos'k osQ :i esa oxhZÑr fd;k tkrk gS rFkk nksuks dks gh rqyu&i=k esa
n'kkZ;k tkrk gSA
jgfr;k
jgfr;k lnSo pkyw ekus tkrs gSaA
O;kikfjd izkI;
av
sh
,sls O;kikfjd izkI;ksa] tks igpku dh rkjh[k ls izkjaHk djrs gq, izpkyu pØ osQ ckn vFkok fjiks²Vx rkjh[k@
osQ ckjg ekl osQ i'pkr~ olwy fd, tk,¡xs] dks [kkrksa dh fVIif.k;ksa esa ¶xSj&pkyw ifjlaifÙk;ksa¸ osQ varxZr
oxhZÑr fd;k tk,xkA mnkgj.k osQ fy,] O;olk; osQ lkekU; fØ;kdykiksa esa oLrqvksa dk foØ; vFkok
iznku dh xbZ lsok,¡A vU;kas dks pkyw ifjlaifÙk;ksa esa oxhZÑr fd;k tkrk gS vkSj rqyu&i=k esa gh n'kkZ;k
Ke
tkrk gSA
jksdM+ ,oa jksdM+ rqY;kad
Hkkjrh; ys[kkadu ekud&3 osQ vuqlkj ,slh jkf'k;k¡] tks jksdM+ ,o jksdM+ rqY;kadksa ls lacfa èkr gksrh gS]a lnSo
pkyw ekuh tkrh gSaA iqjkuh vuqlwph III esa jksdM+ ,oa jksdM+ rqY;kadksa osQ izfr jksdM+ ,oa cSad 'ks"kksa dks
rqyu&i=k esa 'kkfey fd;k tkrk gSA ys[kkadu ekud dh vuqlwph III ij loksZPprk dks Lohdkjrs gq,]
ys[kkadu ekud&3 osQ vuqlkj jksdM+ ,oa jksdM+ rqY;kadksa esa n'kkZ;k tkrk gSaA
mnkgj.k 3
lufI+kQy fyfeVsM osQ 31 ekPkZ 2017 osQ rqyu&i=k esa fuEufyf[kr enksa dks n'kkZb,A
ykHk ,oa gkfu fooj.k (uke 'ks"k) 2016&17 osQ fy, (3,00,000)
2021-22
oaQiuh osQ foÙkh; fooj.k 161
gy
lufI+kQy fyfeVsM dh iqLrosaQ
31 ekpZ 2013 dks rqyu&i=k
[kkrksa dh fVIif.k;k¡
fooj.k jkf'k
(#-)
1. vkjf{kr ,oa vfèk'ks"k
lkekU; laPk; (1 vizSy 2016)
?kVk;kμ YkkHk ,oa gkfu
fooj.k (uke 'ks"k)
av 5,00,000
(3,00,000)
2,00,000
sh
mnkgj.k 4
ekpZ 31] 2017 dks ,oyksu fyfeVsM osQ rqyu&i=k esa fuEufyf[kr enksa dks n'kkZ,¡μ
#-
(Ykk[k esa)
Ke
gy
,oyksu fyfeVsM dh iqLrdkas esa
rqyu&i=k 31 ekpZ] 2013 dks
2021-22
162 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
[kkrksa dh fVIif.k;k¡
fooj.k jkf'k
(#-)
1. vkjf{kr vkSj vfèk'ks"k
i) lkekU; lap; (1 vizSy 2012) 5,00,000
ii) ?kVk;kμ ykHk vkSj gkfu fooj.k (8,00,000)
(uke 'ks"k) (3,00,000)
mnkgj.k 5
v:f"k fyfeVsM us 5,000, 10% Í.ki=k #- 100 izR;sd] dk leewY; ij fuxZe fd;k tks 5 o"kZ i'pkr~
5% izhfe;e ij 'kksfèkr gksus gSaA bu enksa dks daiuh ds rqyui=k esa n'kkZ,¡A
I.
fooj.k
[kkrksa ij fVIi.kh
fooj.k jkf'k
(#-)
1 lap; ,oa vf/'ks"k (ykHk o gkfu fooj.k dk 'ks"k) (25]000)
2 nh?kZdkyhu ns;rk,¡
5]000] 100 :- izfr ½.ki=k ds 10% ½.ki=k 5]00]000
3 vU; nh?kZdkyhu ns;rk,a
½.ki=k 'kks/u ij izhfe;e 25]000
4 udn cSad vkSj udn lerqY; 5]00]000
2021-22
oaQiuh osQ foÙkh; fooj.k 163
Lo;a djsa
fuEufyf[kr enksa dks eq[; 'kh"kZ vkSj mi&'kh"kZ esa oxhZÑr djasA
Øekad ensa eq[; 'kh"kZ mi&'kh"kZ (;fn dksbZ gS)
1. [;kfr
2. ”kCr va'k
3. LohÑfr;k¡
4. izkjafHkd O;;
5. iw¡th vkjf{kr@lap;
6. cSadkas ls Í.k
7. va'kksa o Í.ki=kksa esa fuos'k
8. Í.ki=kksa ij mik£tr ,oa ns; C;kt
9. jf{kr Í.kksa ij mik£tr ijarq
10.
ns; ughaa C;kt
vkjf{kr Í.kksa ij mik£tr ijarq C;kt
ns; ughaa
11. fuos'kkas ij mik£tr C;kt
12. vfèk'ks"k
av
sh
13. izfrHkwfr izhfe;e lap;
14. [kqys vkS”kkj
15. djkèkku osQ fy, izkoèkku
16. vfHkxkiu deh'ku
Ke
2021-22
164 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
32. iw£rdÙkkZvksa dks vfxze
33. isVsaV~l] O;kikfjd fpÉ] fM”kkbu
34. vfxze ek¡x
35. dLVe vfèkdkfj;ksa osQ ikl tek
36. LFkkbZ lap;h ykHkak'k dk cdk;k
37. I+kQuhZpj vkSj fI+kQfVaXl
38. va'kksa osQ fuxZe ij nykyh
39. ykHk vkSj gkfu fooj.k (Ukke)
40. pkyw iw¡th ladeZ
41. lafnXèk Í.kksa osQ fy, izkoèkku
42. ykHk vkSj gkfu fooj.k (tek)
43. viw.kZ iznÙk va'kksa ij u ek¡xh xbZ ns;rk,¡
fuos'k osQ :i esa èkkfjrk
44.
45.
46.
Í.k osQ :i esa] oaQiuh osQ izfr
u vfHkLohÑr fd, x, nkos
iw¡th 'kksèku lap;
lkoZtfud tek
av
sh
47. vfèkÑr iw¡th
mnkgj.k 6
'kkbu ,oa czkbZV fyfeVsM oaQiuh osQ fn, x, fooj.kksa ls 31 ekpZ 2017 dk rqyu&i=k vuqlwph III osQ
Ke
2021-22
oaQiuh osQ foÙkh; fooj.k 165
gy
'kkbZu vkSj czkbZV fyfeVsM dh iqLrdksa esa
rqyu&i=k 31 ekpZ 2015
fooj.k uksV orZeku izfrosnu fiNyh izfrosnu
la[;k vofèk osQ var esa vofèk osQ var esa
;FkkfLFkr vkadM+s ;FkkfLFkr vkadM+s
I.lerk ,oa ns;rk,¡
1. xSj&pkyw nkf;Ro
(v) nh?kZdkyhu Í.k 1 2,00,000
2. pkyw nkf;Ro
(v) vYidkyhu izkoèkku 2 6,000
II. ifjlaifÙk;k¡
1. xSj&pkyw ifjlaifÙk;k¡
(v) LFkk;h ifjlaifÙk;k¡
ewrZ ifjlaifÙk;k¡
vewrZ ifjlaifÙk;k¡
2. vU; xSj&pkyw ifjlaifÙk;k¡ *
av 3
4
4,75,000
30,000
2,60,000
sh
pkyw ifjlaifÙk;k¡
(v) jgfr;k 5 1,52,000
(c) O;kikfjd izkI; 6 12,000
(l) jskdM+ ,oa jksdM+ rqY;kad 7 1,35,000
Ke
[kkrksa dh fVIif.k;k¡
fooj.k jkf'k
#-
1. nh?kZdkyhu Í.k
10% Í.ki=k 2,00,000
2. vYidkyhu izkoèkku
djkèkku osQ fy, izkoèkku 16,000
3. LFkkbZ ifjlaifÙk;k¡
(i) ewrZ ifjlaifÙk;k¡
eksVj okgu 4,75,000
(ii) vewrZ ifjlaifÙk;k¡
[;kfr 30,000
2021-22
166 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
4. vU; xSj&pkyw ifjlaifÙk;k¡
izkjafHkd O;; 2,40,000
2,40,000
5. jgfr;k
O;kifjd LoaQèk 1,40,000
[kqys vkS”kkj 12,000 1,52,000
6. O;kikfjd izkI;
izkI; foi=k 12,000
7. jksdM+ ,oa jksdM+ rqY;kad
cSad esa jksdM+ 1,35,000
* ;g ekurs gq, fd Í.ki=kksa osQ fuxZe ij cV~Vs dks fjiks²Vx vofèk osQ vkxkeh 12 ekl esa vifyf[kr ughaa fd;k
tk,xkA
3.4.2
fooj.k av
ykHk gkfu fooj.k dk izk:i ,oa fo"k; lkexzh
uksV
la[;k
orZeku fjiks²Vx fiNyh fjiks²Vx
vofèk osQ var vofèk osQ var
esa ;FkkfLFkr esa ;FkkfLFkr
sh
vkadM+s vkadM+s
I izpkyu ls vk;
II vU; vk;
III oqQy vk; (I+II)
Ke
IV O;;
miHkksx dh xbZ lkexzh dh ykxr
O;kikfjd jgfr, dk Ø;
rS;kj eky] pkyw ladeZ vkSj
O;kikfjd jgfr, esa ifjorZu
deZpkjh fgr O;;
foÙkh; ykxrsa
ßkl vkSj viys[ku O;;
vU; O;;
oqQy O;;
V viokfnd ,oa vlkèkkj.k enksa vkSj dj ls iwoZ YkkHk
(III-IV)
VI viokfnd ensa
2021-22
oaQiuh osQ foÙkh; fooj.k 167
2021-22
168 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
3. O;;
vk; dekus osQ fy, fofHkUu 'kh"kks± osQ varxZr n'kkZ, x, O;; fuEu of.kZr gaSA
(v) lkexzh dh ykxr ;g mRiknu oaQifu;ksa ij ykxw gksrk gSA blesa oLrqvkas osQ mRiknu esa
iz;qDr dPpk eky rFkk vU; lekxzh dks lfEefyr fd;k tkrk gSSA
(c) O;kikfjd jgfr, dk Ø; bldk vfHkizk; O;kikj osQ mís'; ls Ø; dh xbZ oLrqvksa ls gSA
(l) fu£er eky] ladeZ pkyw ;g fu£er eky] laoaQkZ pkyw rFkk O;kikfjd jgfr, osQ izkjafHkd o
rFkk O;kikfjd jgfr, vafre jgfr, esa varj gSA
esa ifjorZu
(;) deZpkjh fgr O;; bl 'kh"kZ esa deZpkfj;ksa ls lacfèkr O;;] tSls osru] e”knwjh] NqfV`;ksa
dk udnhdj.k] LVkI+kQ fgr vkfn] n'kkZ, tkrs gSaA deZpkjh fgr O;;ksa
dks vkxs izR;{k ,oa vizR;{k O;;ksa esa oxhZÑr fd;k tk ldrk gSA
(j) foÙkh; ykxr ;g Í.kksa ij o"kZ osQ nkSjku C;kt [kpks± osQ O;; gSaA bl 'kh"kZ esa
(y) ßkl
fuEufyf[kr fooj.kksa ls o"kkZUr 31 ekpZ 2015 osQ fy, ykHk o gkfu fooj.k rS;kj djsaμ
'ks"k #- #-
la;=k ,oa e'khujh 1,60,000
Hkwfe 6,74,000
la;=k ,oa e'khujh ij ßkl 16,000
Ø; (lek;ksftr) 4,00,000
vafre jgfr;k 1,50,000
etnwjh 1,20,000
foØ; (fuoy) 10,00,000
osru 80,000
cSad vfèkfod"kZ 2,00,000
10% Í.ki=k( 1 vizSy 2012 dks fuxZe) 1,00,000
lerk va'k iw¡th #- 100 izfr va'k (iw.kZ iznÙk) 2,00,000
vfèkekuh va'k iw¡th 1]000] 6% va'k #- 100 1,00,000
izR;sd (iw.kZ iznÙk)
16,00,000 16,00,000
2021-22
oaQiuh osQ foÙkh; fooj.k 169
vfrfjDr lwpuk,¡
( i ) iznÙk iw¡th ij 10% lerk ykHkka'k ?kksf"kr fd;k x;kA
( ii) vfèkekuh va'k iw¡th ij ykHkka'k dk iw.kZ Hkqxrku fd;k x;kA
( iii ) lkekU; lap; esa #- 2,00,000 gLrkarfjr fd, x,A
gy
ykHk ,oa gkfu fooj.k
o"kkZUr 31 ekpZ 2017 osQ fy,
fooj.k uksV jf'k
la[;k (#-)
I. vk;
izpkyuksa (foØ;) ls vkxe 10,00,000
;ksx 10,00,000
II. O;;
2021-22
170 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2. foÙk uhfr;ksa osQ fy, vkèkkj&*foÙkh; uhfr;k¡] fo'ks"k :i ls ljdkj dh djkèkku uhfr;k¡
fuxfer miØeksa osQ foÙkh; fu"iknu ls lacafèkr gksrh gSaA foÙkh; fooj.k vkS|ksfxd] djkèkku
rFkk ljdkj dh vU; vkfFkZd uhfr;ksa osQ fy, fufof"V ;k fuos'k iznku djrs gSaA
3. Í.kksa dh LohÑfr osQ fy, vkèkkj& fuxfer laLFkkuksa dks cSadksa rFkk vU; foÙkh; laLFkkukas
ls fofHkUu mís';ksa gsrq Í.k mBkus iM+rs gSaA Í.knkrk laLFkku fuxekas osQ foÙkh; fu"iknuksa
osQ vkèkkj ij Í.k LohÑr djrs gSaA vr% foÙkh; fooj.k Í.kksa osQ Lohdkj osQ fy, vkèkkj
cukrs gSaA
4. izR;kf'kr fuos'kdksa osQ fy, vkèkkj& fuos'kdksa esa nh?kZdkfyd vkSj vYidkfyd nksuksa izdkj
osQ fuos'kd lfEefyr gksrs gSAa muosQ fuos'k osQ fu.kZ; esa ize[q k è;ku nsus ;ksX; ckr vius fuos'k
osQ fy, U;k;ksfpr YkkHk osQ lkFk lqj{kk ,oa rjyrk gksrh gSA foÙkh; fooj.k fuos'kdksa dks
nh?kZdkfyd ,oa vYidkfyd Í.k 'kksèku {kerk vkdyu osQ lkFk&lkFk dkjksckj dh
ykHknk;drk dks Hkh vk¡dus esa lgk;rk nsrs gaSA
5.
av
igys ls gh fd, fuos'k osQ ewY; gsrq fn'kk funsZ'k& oaQiuh osQ va'k èkkjd vius fd, x,
fuos'k dh fLFkfr] lqj{kk rFkk okilh osQ ckjs esa tkuus dks mRlqd jgrs gSaA blosQ lkFk gh os
bl lanHkZ esa Hkh tkudkjh ikuk pkgrs gSa fd os O;olk; esa fuos'k dks vuqojr~ ;k lrr~ j[ksa
;k mls lEkkIr dj nsaA bl rjg osQ egÙoiw.kZ fu.kZ;ksa dks ysus esa foÙkh; fooj.k va'k èkkjdks
sh
dks tkudkjh iznku djrs gSaA
6. O;kikj laxBuksa dks vius lnL;ksa dh lgk;rk esa lgk;d& O;kikj laxBu bl mís'; osQ
fy, foÙkh; fooj.kksa dk fo'ys"k.k dj ldrs gSa fd os vius lnL;ksa dks lsok vkSj lqj{kk iznku
dj losQa A os ekud vuqikr fodflr dj ldrs gSa vkSj [kkrksa osQ fy, ,d:ih O;oLFkk fu£er
Ke
dj ldrs gSaA
7. 'ks;j ck”kkjksa dh lgk;rk& foÙkh; fooj.k 'ks;j ck”kkj dks foÙkh; fu"iknuksa dh fjiksVks± esa
ikjn£'krk dh lhek dks le>us esa lgk;rk djrs gSa rFkk mUgsa bl ;ksX; cukrs gSa fd os fuos'kdksa
osQ fgrksa dh j{kk osQ fy, visf{kr lwpukvksa osQ fy, ek¡x dj losQa A foÙkh; fooj.k va'k nykyksa
dks bl ;ksX; cukrs gSa fd fofHkUu laCk¼rkvksa ls foÙkh; fLFkfr dks tku losaQ rFkk ewY; m¼`r
djus osQ ckjs esa fu.kZ; ys losaQA
3.6 foÙkh; fooj.kksa dh lhek,¡
;|fi foÙkh; fooj.k rS;kj djus esa rFkk mi;ksxdÙkkZvksa dks lwpuk iznku djus esa vR;fèkd lkoèkkuh cjrh
tkrh gS] rFkkfi budh fuEufyf[kr lhek,¡ gSμ
1. orZeku fLFkfr dks izfrfcafcr ughaa djrs&*foÙkh; fooj.k dks ,sfrgkfld ykxr osQ vkèkkj
ij rS;kj fd;k tkrk gSA pwafd èku dh Ø; 'kfDr cnyrh jgrh gSA vr% foÙkh; fooj.kksa esa
n'kkZbZ xbZ ifjlaifÙk;ksa ,oa nkf;Roksa (ns;rkvkssa) osQ ewY; pkyw ;k orZeku ck”kkj fLFkfr dks ughaa
n'kkZrs gSaA
2021-22
oaQiuh osQ foÙkh; fooj.k 171
2. ifjlaifÙk;k¡ olwy ughaa dh tk ldrha& ys[kkadu dks fo'ks"k :f<;ksa osQ vkèkkj ij fd;k
tkrk gSA oqQNsd ifjlaifÙk;k¡ laHkor% dfFkr ewY; ij olwy ughaa dh tk ldrha] vxj oaQiuh
ij ifjlekiu dk ”kksj Mkyk tk,A rqyu&i=k esa n'kkZbZ xbZ ifjlaifÙk;k¡ osQoy vlekIr ;k
vifj'kksfèkr ykxr izn£'kr djrh gSaA
3. i{kikrh& foÙkh; fooj.k vfHkfyf[kr rF;ksa] ladYiukvksa rFkk iz;qDr ijaijkvksa dk ifj.kke
gksrs gSa vkSj ys[kkdkj ;k ys[kkiky osQ }kjk fofHkUu fLFkfr;ksa esa futh èkkj.kk osQ vkèkkj ij
fu.kZ; fy, tkrs gSAa vr% ifj.kkeksa esa i{kikr fn[krk gS vkSj foÙkh; fooj.kksa esa n'kkZbZ xbZ foÙkh;
fLFkfr okLrfod ughaa gksrh gSA
4. lexz lwpuk& foÙkh; fooj.k lexz lwpuk n'kkZrs gSa u fd foLr`r lwpukA vrSo] os 'kk;n
mi;ksxdrkZ dks fu.kZ; ysus esa vfèkd lgk;d ugha gksrsA
5. vfuok;Z lwpuk dk vHkko& rqyu&i=k ck”kkj ls lacafèkr gkfu] le>kSrs osQ mYya?ku osQ
ckjs esa lwpuk ;k tkudkjh ughaa n'kkZrs gSaA tks fd m|e gsrq dkI+kQh egÙoiw.kZ gSA
6.
7.
av
xq.koÙkkiw.kZ ;k xq.kkRed lwpuk dh deh& foÙkh; fooj.k esa osQoy vkfFkZd tkudkjh
lekfgr gksrh gS rFkk buesa vkS|ksfxd lacèkksa] vkS|ksfxd okrkoj.k] Je lacaèkksa] dk;Z ,oa Je
dh xq.koÙkk vkfn tSlh xq.kkRed tkudkfj;k¡ ugha gksrh gSaA
;s osQoy vaRkfje fjiksVZ gksrh gSa& ykHk o gkfu fooj.k osQoy fof'k"V vofèk osQ
sh
ykHkksa@gkfu;ksa dks n'kkZrk gS ;g vkus okys le; esa vtZu {kerk osQ ckjs esa oqQN ugha crkrkA
mlh izdkj rqyu&i=k esa n'kkZbZ xbZ foÙkh; fLFkfr ,d le; fcanq ij lR; gks ldrh gS iajrq
Hkfo"; dh frfFk ij gksus okyk ifjorZu ughaa n'kkZ;k tkrkA
Ke
2021-22
172 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
rqyu&i=kμ rqyu&i=k esa os lHkh ifjlaifÙk;k¡ n'kkZbZ tkrh gSa] tks ,d djksckj osQ LokfeRo esa gksrh gaS blosQ
lkFk gh lHkh nkf;Ro tks ysunkjksa dks ns; gksrs gSa rFkk fo'ks"k frfFk ij Lokfe;ksa osQ nkos 'kkfey gksrs
gSaA ;g ,d fof'k"V egÙoiw.kZ fooj.k gksrk gS tks ,d fuxe dh lqn`<+rk vFkok foÙkh; fLFkfr dks fpf=kr
djrk gSA
YkkHk&gkfu fooj.kμ ,d fof'k"V vofèk esa ,d miØe osQ izpkyu ifj.kkeksa dks Kkr djus gsrq
ykHk&gkfu fooj.k rS;kj fd;k tkrk gSA ;g v£tr fd, x, vkxeksa rFkk vkxe&vtZu gsrq fd, x, O;;ksa
dk fooj.k gSA ;g nks rqyu&i=kksa dh frfFk;ksa osQ chp o"kZ osQ nkSjku O;olk; izpkyuksa osQ ifj.kke osQ :Ik
esa vk;ksa] O;;ksa] YkkHkksa rFkk gkfu;ksa dks n'kkZus okyh fu"iknu fjiksVZ gSA
foÙkh; fooj.kkas dk egÙoμ foÙkh; fooj.kksa osQ mi;ksxdÙkkZvksa esa va'kèkkjd] fuos'kd] ysunkj]
Í.knkrk] xzkgd] izcaèku] ljdkj vkfn lfEefyr gSaA foÙkh; fooj.k fu.kZ; ysus dh izfØ;k esa lHkh
mi;ksxdrkZvksa dh lgk;rk djrs gSaA bu lnL;ksa osQ lkekU; mís'; vko';drkvksa osQ ckjs esa ;s mUgsa vk¡dM+s
miyCèk djkrs gSaA
av
foÙkh; fooj.kksa dh lhek,¡μ foÙkh; fooj.k lhekvksa ls eqDr ughaa gksrs gSaA ;g osQoy lexz tkudkfj;k¡
gSa rkfd mi;ksxdrkZvksa dh lkekU; vko';drkvksa dh rqf"V gks ysfdu fof'k"V vko';drkvksa dh rqf"V ughaa
gksrh gSA ;s rduhdh fooj.k gSa tks osQoy ys[kkadu Kku j[kus okys O;fDr;ksa }kjk gh le>s tkrs gSaA ;s
,sfrgkfld tkudkjh izn£'kr djrs gSa u fd orZeku fLFkfr] tks fd fdlh Hkh fu.kZ; ysus dh izfØ;k osQ
sh
fy, vko';d gksrh gSA blosQ vfrfjDr] dksbZ O;fDr laxBu osQ fu"iknu osQ ckjs esa ek=kkRed cnykoksa
osQ ckjsa esa vuqeku yxk ldrk gS u fd xq.kkRed cnykoksa osQ ckjs ea]s tSls fd Je lacèa k] dk;Z dh xq.koÙkk]
deZpkjh larqf"V vkfnA foÙkh; fooj.k u rks ifjiw.kZ gksrs gaS vkSj u gh ifj'kq¼ gksrs gS pw¡fd vk; ,oa O;;
i`Fkd gksrs gSa rFkk LohÑr ladYiuk dh ctk; loksZÙke fu.kZ; dk mi;ksx djrs gSaA vr% fdlh Hkh fu.kZ;
Ke
2021-22
oaQiuh osQ foÙkh; fooj.k 173
5. ,d oaQiuh osQ rqyu&i=k esa fuEufyf[kr enksa dks vki fdl izdkj n'kkZ,¡xsμ
(i) pkyw ifjlaifÙk;k¡ μ jgfr;k
(ii) uksV ij fVIi.kh esa nh xbZ vkdfLed ns;rk,¡
(iii) va'k/kjd fuf/ μ lap; ,oa vf/'ks"k
(iv) fLFkj ifjlaifÙk μ vewrZ ifjlaifÙk
(v) pkyw o"kZ ds fy, izLRkkfor YkkHkka'k
(vi) xSj pkyw ns;rk,¡
(vii) laPk;h iwokZf/dkj va'kks ij cdk;k ykHkka'k
nh?kZ mÙkjh; iz'u
1. foÙkh; fooj.kksa dh izÑfr dk o.kZu dhft,A
2. foÙkh; fooj.kksa osQ egÙo osQ ckjs esa foLrkj ls O;k[;k dhft,A
av
3. foÙkh; fooj.kksa dh lhekvksa dk o.kZu dhft,A
4. ykHk&gkfu fooj.k dk izk:i cukb, rFkk bldh enksa dh O;k[;k djk/ku ls iwoZ ykHk dh jkf'k
dh x.kuk rd dhft,A
sh
5. rqyu&i=k dk izk:i cukb, rFkk rqyu&i=k osQ fofHkUu vo;oksa dh O;k[;k dhft,A
6. O;k[;k dhft, fd ,d miØe osQ ekeyksa esa fgr j[kus okys fofHkUu i{kksa osQ fy, foÙkh;
fooj.k fdl izdkj mi;ksxh gksrs gSaA
7. foÙkh; fooj.k vfHkysf[kr rF;ksa] ys[kakdu ifjikfV;ksa rFkk O;fDrxr fu.kZ;ksa osQ la;kstu dks
Ke
la[;kRed iz'u
1. fuEufyf[kr enksa dks rqyu&i=k esa n'kkZb,μ
fooj.k #- fooj.k #-
izkjafHkd O;; 2,40,000 [;kfr 30,000
va'k fuxZeu ij cV~Vk 20,000 [kqys vkS”kkj 12,000
10% Í.ki=k 2,00,000 eksVj okgu 4,75,000
O;kikfjd jgfr;k 1,40,000 dj gsrq izkoèkku 16,000
cSad esa jksdM+ 1,35,000
izkI; foi=k 1,20,000
2021-22
174 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2. 1 vizSy 2017 dks tacks fyfeVsM us 20% cV~Vs ij 100 #- izR;sd okys 10,000 12% Í.ki=k
tkjh fd, tks 5 o"kks± ckn 'kksèkuh; gSaA oaQiuh us ;g fu.kZ; fy;k fd bu Í.ki=kksa ij fn, x,
cV~Vs dks Í.ki=kksa dh thoukofèk esa viysf[kr fd;k tk,A bu Í.ki=kksa osQ fuxZeu osQ rqjar ckn
oaQiuh osQ rqyu&i=k esa enksa dks n'kkZb,A
3. fuEufyf[kr lwpuk ls xhrkatyh fy- dk rqyu&i=k cukb,μ
jgfr;k #- 14,00,000; lerk va ' k iw ¡ t h #- 20,00,000; la ; =k ,oa e'khujh
#- 10,00,000; vfèkekuh va'k iw¡th #- 12,00,000; Í.ki=k 'kksèku dks"k #- 6,00,000;
vnÙk O;; #- 3,00,000; izLrkfor ykHkka'k #- 5,00,000; Hkwfe o Hkou #- 20,00,000;
pkyw fuos'k #- 8,00,000; jksdM+ rqY;kad #- 10,00,000; tkosjh fy- (fV~oykbZV fy- dh
,d lgk;d oaQiuh) ls vYikofèk Í.k #- 4,00,000; lkoZtfud tek #- 12,00,000A
4. fuEufyf[kr lwpuk ls tke fy- dk rqyu&i=k cukb,μ
av
jgfr;k #- 7,00,000; lerk va'k iw¡th #- 16,00,000; la;=k ,oa e'khujh #- 8,00,000;
vfèkekuh va'k iw¡th #- 6,00,000; lkEkkU; lap; #- 6,00,000; ns; foi=k #- 1,50,000;
djkèkku gs r q iz k oèkku #- 2,50,000; Hkw f e o Hkou #- 16,00,000; xS j &pkyw fuos ' k
#- 10,00,000; cSad esa jksdM+ #- 5,00,000; ysunkj #- 2,00,000; 12% Í.ki=k
sh
#- 12,00,000 A
5. fuEufyf[kr lwpuk ls 31 ekpZ 2017 dks T;ksfr fy- dk rqyu&i=k cukb,μ
Hkou #- 10,00,000; eSVªks Vk;j fy- osQ va'kksa esa fuos'k #- 3,00,000; HkaMkj vkSj vfrfjDr
iq”ksZ #- 1,00,000; ykHk&gkfu fooj.k (MsfcV) 'ks"k #- 90,000; #- 20 izR;sd okys #-
Ke
5,00,000 iw.kZ iznÙk lerk va'k; iw¡th 'kksèku dks"k #- 1,00,000; 10% Í.ki=k #-
3,00,000; vnÙk ykHkka'k #- 90,000; va'k fodYi vnÙk [kkrk #- 10,000A
2021-22
oaQiuh osQ foÙkh; fooj.k 175
7. fuEufyf[kr lwpuk ls 31 ekpZ 2017 dks CySd Loku fy- dk rqyu&i=k rS;kj dhft,μ
#-
lkekU; lap; : 3,000
2021-22
176 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
vki oaQiuh osQ foÙkh; fooj.kksa (vk; fooj.k ,oa rqyu&i=k) osQ
ckjs esa i<+ pqosQ gSaA lkekU;r% ;s laf{kIr foÙkh; izfrosnu gSa tks
oaQifu;ksa osQ izpkyu ifj.kke ,oa foÙkh; fLFkfr n'kkZrs gSaA lkFk gh bu
izfrosnuksa esa lfEefyr foLr`r lwpuk,¡ izpkyu dk;Z{kerk vkSj foÙkh;
av
lqn`<+rk osQ ewY;kadu gsrq lgk;d gksrh gSaA blosQ fy, lgh fo'ys"k.k
vkSj O;k[;k dh vko';drk iM+rh gS ftlosQ fy, fo'ks"kKksa }kjk
fHkUu&fHkUu rjg dh rduhdksa dk xBu fd;k x;k gSA bl vè;k;
esa ge bu rduhdksa dk voyksdu djsaxsA
sh
vf/xe mís';
bl vè;k; dks i<+us osQ mijkar 4-1 foÙkh; fooj.kμfo'ys"k.k dk rkRi;Z
vkiμ
• foÙkh; fo'ys"k.kksa dh izÑfr foÙkh; fooj.kksa esa lfUufgr foÙkh; lwpukvksa dks le>us osQ ozQe
,oa muosQ egÙo dh O;k[;k esa rFkk I+kQeZ osQ lapkyu laca/h fu.kZ;ksa dks ysus osQ fy,
Ke
dj loasQxsA
foospukRed ijh{k.k dh izfØ;k dks foÙkh; fooj.k fo'ys"k.k
• foÙkh; fo'ys"k.kksa osQ mís';ksa
dgrs gSaA ;g ewyHkwr :i ls foÙkh; fooj.k esa fn, x, fofHkUu
dh igpku dj loasQxsA
la[;kvksa vkSj rF;ksa osQ chp laca/ksa dk vè;;u rFkk O;k[;k gS
• foÙkh; fo'ys"k.k dh fofHkUu
rduhdksa dk o.kZu dj loasQxsA ftlls fdlh Hkh I+kQeZ dh ykHkiznrk vkSj izpkyu dk;Z{kerk
• foÙkh; fo'ys"k.kksa dh lhekvksa
n`f"Vxr gksrh gS tks foÙkh; fLFkfr ,oa Hkfo"; ifjn`'; osQ
dks crk loasQxsA ewY;kadu esa lgk;d gksrh gSaA
• rqyukRed ,oa lkekU; vkdkj ^foÙkh; fo'ys"k.k* esa fo'ys"k.k vkSj O;k[;k nksuksa dk lekos'k
osQ fooj.kksa dks rS;kj djuk gSA fo'ys"k.k ls vk'k; foÙkh; fooj.kksa esa fn, x, foÙkh; vk¡dM+kas dk
rFkk mlesa fn, x, vk¡dM+ksa fof/or oxhZdj.k }kjk ljyhdj.k djuk gSA O;k[;k ls vk'k;
dh O;k[;k dj loasQxs_ ,oa vk¡dM+ksa osQ vFkZ ,oa vfHkizk; Li"V djus ls gSA ;s nksuksa ,d&nwljs
• izo`fÙk izfr'kr dk ifjdyu ,oa osQ iwjd gSaA ¶fo'ys"k.k fcuk O;k[;k vFkZghu gS vkSj O;k[;k fcuk
mudh O;k[;k dj loasQxsA fo'ys"k.k dfBu gh ugha vlaHko gSA¸
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 177
foÙkh; fooj.kksa dk fo'ys"k.k ,d fu.kkZ;d izfØ;k gS ftldk mís'; ,d miØe dh HkwriwoZ vkSj orZeku
foÙkh; fLFkfr vkSj izpkyu osQ ifj.kke dk vkdyu djuk gS] ftldk izkFkfed mís'; Hkfo";dkyhu
ifjfLFkfr;ksa osQ fy, loksZP; vuqeku Kkr djuk gSA blesa eq[;r% foÙkh; fooj.kksa esa n'kkZbZ xbZ lwpukvksa
dk iquμ lewghdj.k vkSj O;k[;k dk lekos'k gksrk gS tks O;kolkf;d bdkb;ksa dh {kerk vkSj de”kksfj;ksa
ij izdk'k Mkyrk gS] tks fd vU; I+kQeks± ls rqyuk (vuqizLFk O;k[;k) vkSj I+kQeZ dh fofHkUu le;kfofèk;ksa
ij Lo;a dk fu"iknu (le; Ük`a[kyk fo'ys"k.k) laca/h fu.kZ; ysus esa lgk;d gks ldrs gSaA
av
fo'ys"k.k dh izo`Qfr] mi;ksxdrkZ vFkkZr~] fo'ys"kd osQ mís'; ij vk/kfjr gksrh gS tks fHkUu&fHkUu
gks ldrh gSA ,d fo'ys"kd }kjk izk;μ iz;qDr dh tkus okyh rduhd vko';d ugha gS fd nwljs
fo'ys"kd osQ mís'; dks iwjk djsa] D;ksafd fo'ys"k.k dh #fp esa fHkUurk gksrh gSA foÙkh; fo'ys"k.k
fofHkUu mi;ksxdrkZvksa osQ fy, fuEu izdkj ls mi;ksxh ,oa egÙoiw.kZ gksrk gS&
sh
(i) foÙk izca/dμ blesa foÙkh; fo'ys"k.k dk osaQnz fcanq oaQiuh osQ izca/dh; fu"iknu] fuxe l{kerk]
foÙkh; lqn`<+rk rFkk de”kksfj;ksa vkSj oaQiuh dh m/kj ik=krk ls lacaf/r rF;ksa ,oa lacaèkksa ij gksrk
gSA ,d foÙk izca/d dks fuf'pr :i ls fo'ys"k.k osQ fofHkUu lk/uksa ls lqlfTtr gksuk pkfg,
rkfd I+kQeZ osQ fy, foosdiw.kZ fu.kZ; fy, tk losaQA fo'ys"k.k osQ lk/u ys[kkadu vk¡dM+ksa osQ
Ke
vè;;u esa lgk;rk djrs gSa rkfd lapkyu uhfr;ksa dh lrr~rk] O;olk; dk fuos'k ewY;] lk[k
eku rFkk lapkyu dh l{kerk dh tk¡p dk fu/kZj.k gks losQA ;s rduhosaQ foÙkh; fu;a=k.k osQ {ks=kksa
rFkk I+kQeZ osQ fy, okLrfod foÙkh; lapkyu dh fujarj leh{kk esa l{ke cukus gsrq leku :i
ls egÙoiw.kZ gksrh gSaA blosQ lkFk gh izeq[k fopyuksa osQ dkj.kksa dks fo'ysf"kr djus esa lgk;d
gksrh gSa ftlosQ ifj.kkeLo:i tc dHkh laosQr feyrs gSa rks lq/kjkRed dk;Zokgh dh tkrh gSA
(ii) mPp izca/uμ foÙkh; fo'ys"k.kksa dk egÙo osQoy foÙk izca/dksa rd gh lhfer ugha gSA bldk
ifj{ks=k O;kid gS ftlosQ varxZr lkekU;r% mPp izc/ a u rFkk vU; dk;kZRed izc/a d 'kkfey gksrs
gSaA I+kQeZ dk izca/u foÙkh; fo'ys"k.k osQ izR;sd igyw esa #fp fn[kk ldrk gSA ;g oqQy feykdj
mudh gh f”kEesnkjh gksrh gS fd os ns[ksa fd I+kQeZ osQ lalk/uksa dks vf/dre l{kerk osQ lkFk
bLrseky fd;k tk, rkfd I+kQeZ dh foÙkh; fLFkfr lqn`<+ jgsA foÙkh; fo'ys"k.k izca/u dh liQyrk
dks ekius esa lgk;rk djrs gSaA nwljs 'kCnksa esa] oaQiuh osQ lapkyu] oS;fDrd fu"iknu ewY;kadu
rFkk vkarfjd fu;a=k.k dh O;oLFkk osQ vkdyu esa lgk;rk djrs gSaA
2021-22
178 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(iii) O;kikfjd ns;& O;kikfjd ns;] foÙkh; fooj.kksa osQ fo'ys"k.k }kjk u osQoy oaQiuh dh vYidkyhu
nkf;Ro Hkqxrku {kerk dk ewY;kadu djrs gaS] cfYd ,d le; fo'ks"k ij mldh foÙkh; ns;rkvksa
dks iwjk djus dh {kerk osQ lkFk&lkFk Hkfo"; esa lr~Rk :i ls foÙkh; ns;rkvksa dks iwjk djus dh
laHkkouk dks Hkh ns[krs gSaA O;kikfjd ns; ,d I+kQeZ dh {kerk esa fo'ks"k :i ls #fp j[krs gSa tks
,d cgqr NksVh&lh vof/ esa muosQ nkos dks iwjk djus dh {kerk j[krh gSA bl izdkj ls] mudk
fo'ys"k.k I+kQeZ dh nzork fLFkfr osQ ewY;kadu dks lqfuf'pr djrk gSA
(iv) ½.knkrk& nh?kZdkfyd Í.k ;k m/kj osQ iw£rdkj] I+kQeZ osQ nh?kZdkfyd Í.k 'kks/u {kerk ,oa
mÙkjthfork ls fpafrr gksrs gSaA ;g ,oQ fo'ks"k le;kof/ osQ nkSjku I+kQeZ dh ykHkiznrk] C;kt rFkk
ewy/u dks pqdkus osQ fy, jksdM+ iSnk djus dh {kerk rFkk fofHkUu fuf/;ksa osQ lzkksrksa (i¡wth
lajpuk laca/ksa) osQ eè; laca/ksa dk fo'ys"k.k djrs gSaA nh?kZdkfyd Í.knkrk ,sfrgkfld foÙkh;
fooj.kksa dk fo'ys"k.k djrs gSa] rkfd os vius Hkfo"; dh Í.k 'kks/u {kerk ,oa ykHkiznrk dh
tkap dj losaQA
(v)
av
fuos'kdμ fuos'kd] tksfd I+kQeZ osQ va'kksa esa viuk /u fuos'k djrs gSa] I+kQeZ osQ vtZu osQ lanHkZ
esa #fp j[krs gSaA bl rjg ls] os I+kQeZ dh orZeku ,oa Hkkoh ykHkiznrk osQ ckjs esa fo'ys"k.k djrs
gSaA blosQ lkFk gh I+kQeZ osQ iw¡th <k¡ps esa #fp j[krs gSa rkfd os I+kQeZ osQ vtZu ,oa tksf[keksa ij
blosQ izHkko osQ ckjs esa tku losaQA va'k /kjd ;k fuos'kd izca/u dh l{kerk dk ewY;kadu Hkh
sh
djrs gSa vkSj ;g fu/kZfjr djrs gSa fd cnyko dh ”k:jr gS ;k ughaA gkyk¡fd oqQN cM+h oaQifu;ksa
esa] va'k /kjdksa dh #fp] bl ckjs esa lhfer gksrh gS fd os va'k [kjhns] csps ;k mUgsa /kfjr j[ksa
vFkok ughaA
(vi) Je laxBuμ Je laxBu foÙkh; fooj.kksa dk fo'ys"k.k ;g tkuus osQ fy, djrs gSa fd D;k oaQiuh
Ke
orZeku esa e”knwjh esa c<+ksÙkjh ogu dj ldrh gS ;k ugha ;k fiQj mRikndrk c<+kdj rFkk dher
mQ¡ph djosQ c<+h gqbZ e”knwjh dks lekfgr dj ldrh gS ;k ughaA
(vii) vU;μ vFkZ'kkL=kh] vuqla/kudrkZ vkfn foÙkh; fooj.kksa dk fo'ys"k.k orZeku O;olk; rFkk
vk£Fkd fLFkfr;ksa osQ ckjs esa vè;;u djus osQ fy, djrs gSaA ljdkjh laLFkkvksa dks ewY; fu;eu]
nj fuèkkZj.k rFkk vU; ,sls gh mís';ksa osQ fy, fo'ys"k.k dh vko';drk gksrh gSA
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 179
oqQy feykdj I+kQeZ dh orZeku ykHkiznrk ,oa lapkyu l{kerk osQ lkFk blosQ fofHkUu foHkkxksa
dks ewY;kafdr fd;k tkrk gSA bl rjg ls I+kQeZ dh foÙkh; fLFkfr dks fu.khZr fd;k tkrk gSA
I+kQeZ dh foÙkh; fLFkfr;ksa osQ fofHkUu la?kVdksa osQ lkisf{kd egÙo dks irk djus osQ fy,A
I+kQeZ dh ykHkiznrk@ foÙkh; fLFkfr esa cnyko osQ dkj.kksa dks tkuus osQ fy,A
I+kQeZ }kjk vius Í.kksa dh iquHkZqxrku {kerk dks ekius osQ fy, rFkk I+kQeZ dh vYidkfyd rFkk
nh?kZdkfyd nzork dh fLFkfr osQ ewY;kadu osQ fy,A
fofHkUu I+kQeks± osQ foÙkh; fooj.kksa osQ fo'ys"k.k }kjk ,d vFkZ'kkL=kh pkyw foÙkh; uhfr;ksa esa osaQfnzr
vk£Fkd lkeF;Z vkSj dfe;ksa dh lhek dks eki ldrk gSA foÙkh; fooj.kksa osQ fo'ys"k.k cgqr lkjh
ljdkjh dk;Zokfg;ksa dh lac¼rkvksa tSls ykblsaflax] fu;a=k.k] ewY; fu/kZj.k] O;kikfjoQ ykHk dh lhek
ykHkka'k fLFkj.k] fuxe {ks=k dks dj NwV rFkk vU; fj;k;rsa vkfn osQ fy, vk/kjf'kyk gksrs gSaA
av
foÙkh; fooj.kksa osQ fo'ys"k.k dh lokZf/d iz;qDr rduhosaQ ;s gSa&
(i) rqyukRed fooj.kμ ;s os fooj.k gSa tks nks vFkok vf/d le;kof/;ksa esa ,d I+kQeZ dh ykHkiznrk
,oa foÙkh; fLFkfr dks rqyukRed :i esa n'kkZrs gSa ftlls fd nks ;k vf/d le;kof/;ksa esa I+kQeZ
sh
dh fLFkfr dk irk pyrk gSA ;g lkekU;r% rqyukRed :i ls rqyu&i=k vkSj ykHk o gkfu
fooj.k uked nks egÙoiw.kZ foÙkh; fooj.kksa ij ykxw gksrk gSA foÙkh; vk¡dM+s osQoy rHkh
rqyukRed gksrs gSa tc leku ys[kkadu fl¼kar dk iz;ksx buosQ fuekZ.k esa fd;k tkrk gSA ;fn ,slk
ugha gS rks ys[kkadu fl¼karksa ls O;frØe dks iknfVIi.kh osQ :i esa n'kkZ;k tkuk pkfg,A rqyukRed
Ke
vk¡dM+s foÙkh; fLFkfr vkSj izpkyu ifj.kkeksa dh izof` Ùk vkSj fn'kk dks bafxr djrs gSAa bl fo'ys"k.k
dks ^{kSfrt fo'ys"k.k* osQ uke ls Hkh tkuk tkrk gSA
(ii) le:i@lkekU; vkdkj fooj.kμ ;g fooj.k oqQN lkekU; enksa osQ lkFk ,d foÙkh; fooj.k osQ
fofHkUu enksa osQ chp laca/ dk laosQr nsrs gSa ftlesa lkekU; en osQ izR;sd en dks izfr'kr osQ
:i esa O;Dr djrk gSA bl izdkj ls ifjdfyr izfr'kr dks vU; I+kQeks± osQ rnuq:i izfr'kr osQ
lkFk vklkuh ls rqyuk dh tk ldrh gS tSlk fd ;s la[;k,¡ lkekU; vk/kj vFkkZr izfr'kr ls
ykbZ tkrh gSaA bl izdkj osQ fooj.k ,d fo'ys"kd dks ,d gh m|ksx dh fHkUu vkdkj dh nks
oaQifu;ksa dh lapkyu ,oa foÙkh; fof'k"Vrkvksa dh rqyuk djus dh vuqefr nsrs gSAa lkekU; vkdkj
osQ fooj.k I+kQeZ osQ fofHkUu o"kks± osQ chp vkarfjd rqyuk vkSj lkFk gh lkFk mlh o"kZ ;k vusd
o"kks± osQ fy, varj I+kQeZ dh rqyuk] nksuksa gh] osQ fy, mi;ksxh gksrs gSaA bl fo'ys"k.k dks ^vuqyac
fo'ys"k.kksa* osQ uke ls Hkh tkuk tkrk gSA
2021-22
180 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(iii) izo`fÙk fo'ys"k.kμ ;g dbZ o"kks± dh ,d Üka`[kyk osQ izpkyu ifj.kkeksa ,oa foÙkh; fLFkfr osQ
vè;;u dh ,d rduhd gSA ,d O;kolkf;d m|ksx@m|e osQ fiNys o"kks± osQ vk¡dM+ksa dk
mi;ksx djrs gq,] izo`fÙk dk fo'ys"k.k p;fur vk¡dM+ksa esa ,d vof/ osQ nkSjku vk, cnykoksa
dk voyksdu djosQ fd;k tk ldrk gSA izo`fÙk izfr'kr ,d izfr'kr laca/ gS ftlesa fHkUu o"kks±
dh izR;sd en dks vk/kj o"kZ dh mlh leku en dh rjg gh ogu djrk gSA izo`fÙk fo'ys"k.k
blfy, egÙoiw.kZ gS] D;ksafd blesa nh?kZdkfyd n`f"Vdks.k gksrk gS] vr% ;g O;olk; dh
izo`Qfr osQ vk/kjHkwr cnyko osQ fcanq dks bafxr djrk gSA ,d fof'k"V vuqikr esa ,d izo`fÙk
dks ns[kdj] dksbZ O;fDr ;g tku ldrk gS fd vuqikr fxj jgk gS ;k c<+ jgk gS ;k yxkrkj
lkisf{kd rkSj ij fLFkj gSA bl voyksdu ls] leL;k dk irk yxk;k tk ldrk gS ;k vPNs
;k cqjs izca/u osQ laosQr ns[ks tk ldrs gSaA
(iv) vuqikr fo'ys"k.kμ ;g egÙoiw.kZ lac/ a ksa dk o.kZu djrk gS tksfd ,d I+kQeZ osQ rqyu&i=k es]a ykHk
o gkfu fooj.k esa fo|eku gksrs gSaA foÙkh; fo'ys"k.k dh rduhd osQ :i esa ys[kkadu vuqikr
av
vk; ,oa rqyu&i=k dh O;fDrxr enksa osQ chp rqyukRed egÙo dks ekirs gSaA ;g Hkh laHko gS
fd vuqikr fo'ys"k.k dh rduhd ls ,d m|e dh ykHkiznrk] Í.k 'kks/u {kerk rFkk l{kerk
dks ewY;kafdr fd;k tk ldrk gSA
(v) jksdM+ izokg fo'ys"k.kμ ;g fdlh laLFkku osQ jksdM+ osQ okLrfod varokZg ,oa ckfgokZg dks
sh
n'kkZrk gSA ¶,d O;olk; esa vkod jksdM+ osQ cgko dks jksdM+ varokZg ;k /ukRed jksdM+ izokg
rFkk I+kQeZ ls ckgj tkus okys jksdM+ osQ cgko dks jksdM+ ckfgokZg vFkok Í.kkRed jksdM+ izokg
dgrs gSaA¸ jksdM+ osQ varokZg ,oa ckfgokZg osQ chp dk varj fuoy jksdM+ izokg gSA jksdM+
izokg fooj.k ;g n'kkZrs gq, bl izdkj ls rS;kj fd;k tkrk gS ftlesa izkIr jksdM+ ,d ys[kkadu
Ke
o"kZ osQ nkSjku mi;ksx dh tkrh gSA tks jksdM+ izkfIr osQ lzksrksa dks n'kkZrk tkrk gS vkSj blosQ lkFk
gh og mís'; Hkh ftlesa jksdM+ Hkqxrku fd;k x;k gSA vr% ;g ,d m|e dh jksdM+ fLFkfr
osQ cnykoksa osQ fy, nks rqyu&i=k dh frfFk;ksa osQ chp (jksdM+ fLFkfr) osQ dkj.kksa dks
la{ksiho`Qr djrk gSA
bl vè;k; esa ge izFke rhu rduhdksa dk vè;;u djsaxs Øe'k% rqyukRed fooj.k] le:i vkdkj
fooj.k vkSj izo`fÙk fo'ys"k.kA vuqikr fo'ys"k.k vkSj jksdM+ izokg fooj.k dks foLrkjiwoZd vè;k; 5 o
6 esa crk;k x;k gSA
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 181
Lo;a tk¡fp, 1
mi;qDr 'kCnksa osQ lkFk fjDr LFkkuksa dks Hkjsa&
1. fo'ys"k.k dk lk/kj.k rkRi;Z -------------- vk¡dM+s gSaA
2. izfriknu dk rkRi;Z ----------------- vk¡dM+s gSaA
3. rqyukRed fo'ys"k.k dks --------------------- fo'ys"k.k osQ uke ls Hkh tkurs gSaA
4. lkekU; vkdkj osQ fo'ys"k.k dks ----------------- fo'ys"k.k osQ uke ls Hkh tkurs gSaA
5. ,d laLFkku@ dkjksckj esa /u dh vkod ,oa tkod dh okLrfod pky dks ---------------
fo'ys"k.k Hkh dgrs gSaA
av
ij izLrqr djrk gSA ifj.kkeLo:i bl fooj.k osQ ekè;e ls fHkUu frfFk;ksa ij [kkrk 'ks"k vkSj fofHkUu le;kof/
ij fHkUu&fHkUu izpkyu xfrfof/;ksa dk lkjka'k gh osQoy laHko ugha gS cfYd bu frfFk;ksa osQ eè; o`f¼ vFkok
deh dh lhek dk ekiu Hkh laHko gSA rqyukRed fooj.kksa esa fn, x, vk¡dM+kas dk iz;ksx ifjorZu dh fn'kk
dh igpku djrk gS vkSj ,d laLFkk osQ fu"iknu lwpdksa dh izo`fÙk dks Hkh bafxr djrk gSA
sh
rqyukRed fooj.kksa dks rS;kj djus osQ fy, fuEufyf[kr pj.kksa dk vuqdj.k fd;k tk ldrk gSμ
pj.k 1μ ifj'kq¼ vk¡dM+ksa @la[;kvksa dks nks le; fcanqvksa ij #i;s esa lwphc¼ djuk (tSlk fd izn'kZ 4.1
osQ LraHk 2 rFkk 3 esa fn[kk;k x;k gS)A
pj.k 2μ ifj'kq¼ vk¡dM+ksa esa] izFke o"kZ (LraHk 2) dks f}rh; o"kZ (LraHk 3) ls ?kVkdj] cnyko dk irk
Ke
djuk rFkk vfHko`f¼ dks (+) ls rFkk v/kso`f¼ (deh) dks (–) ls laosQfrr djuk rFkk LraHk 4 esa HkjukA
pj.k 3μ izfr'kr esa vk, cnyko dks ifjdfyr djuk vkSj tks ifj.kke feys] mls ik¡pos LraHk esa Hkjuk
;k p<+kuk gSA
ifj'kq¼ vfHko`f¼ ($) ;k v/kosf`¼ (&) (LrHak 4)
× 100
iFzke o"kZ oQs (LrHak 2) ifj'k¼
q vk¡dM+s@la[;k,¡
fooj.k izFke o"kZ f}rh; o"kZ ifj'kq¼ izfr'kr
vfHko`f¼ (+) ;k vfHko`f¼ (+) ;k
v/kso`f¼ (–) v/kso`f¼ (–)
LraHk 1 2 3 4 5
#- #- #- %
izn'kZ 4-1
2021-22
182 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 1
ch lh vkj oaQ- fyfeVsM osQ fuEufyf[kr ykHk o gkfu fooj.k dks rqyukRed ykHk o gkfu fooj.k esa
ifjo£rr dhft,A
fooj.k uksV 2015&16 2016&17
la[;k (#-) (#-)
fooj.k av
o"kkZUr 31 ekpZ 2016 vkSj 2017 osQ fy,A
2015&16
#-
2016&17 ifj'kq¼ o`f¼($) izfr'kr o`f¼($)
#-
;k deh (&) ;k deh (&)
#- %
sh
I. izpkyu ls vkxe 60,00,000 75,00,000 15,00,000 25.00
II. tksM+k vU; vk; 1,50,000 1,20,000 (30,000) (20.00)
III. oqQy vkxe ( I+II ) 61,50,000 76,20,000 14,70,000 23.90
IV. ?kVk;kμ O;; 44,00,000 50,60,000 6,60,000 15.0
Ke
mnkgj.k 2
e/q oaQ- fyfeVsM osQ fuEufyf[kr YkkHk o gkfu fooj.k ls o"kZ 2016 ls o"kZ 2017 osQ fy, rqyukRed
ykHk o gkfu fooj.k rS;kj djsaA
fooj.k uksV 2015&16 2016&17
la[;k (#-) (#-)
izpkyu ls vkxe 16,00,000 20,00,000
deZpkjh fgr O;; 8,00,000 10,00,000
vU; O;; 2,00,000 1,00,000
dj nj 40% 40%
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 183
gy
e/q oaQ- fyfeVsM dk rqyukRed YkkHk o gkfu fooj.k
o"kkZUr 31 ekpZ 2016 vkSj 2017 osQ fy,A
Lo;a djsa
1,20,000
1,80,000
50
50
uhps nh xbZ tkudkjh ls] ukjax dylZ fyfeVsM dk ekpZ 31] 2016 ,oa ekpZ 31] 2017 ij o"kZ lekfIr ij
sh
,d rqyUkkRed YkkHk ,oa gkfu fooj.k rS;kj djsaμ
fooj.k uksV 2016&17 2015&16
la[;k #- #-
1. izpkyu ls vkxe 40,00,000 35,00,000
Ke
2021-22
184 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 3
31 ekpZ 2016 o 2017 dks lekIr o"kZ osQ var esa ts fy- dk rqyu&i=k fuEukuqlkj gSA
oaQiuh osQ fy, rqyukRed rqyu&i=k cukb,A
rqyu&i=k
fooj.k uksV 31 ekpZ 31 ekpZ
la[;k 2017 #- 2016 #-
I.
lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 20,00,000 15,00,000
([k) vkjf{kr ,oa vf/'ks"k 3,00,000 4,00,000
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZ dkyhu Í.k 9,00,000 6,00,000
(iii) pkyw ns;rk,¡
;ksx
(d) O;kikfjd ns;
II. ifjlaifÙk;k¡
av 3,00,000 2,00,000
35,00,000 27,00,000
sh
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkk;h ifjlaifÙk;k¡
& ewrZ ifjlaifÙk;k¡ 20,00,000 15,00,000
& vewrZ ifjlaifÙk;k¡ 9,00,000 6,00,000
Ke
gy
o"kkZUr 31 ekpZ 2016 ,oa 31 ekpZ 2017 dks
tss- fyfeVsM dk rqyukRed rqyu&i=k
(#- yk[kksa esa)
fooj.k ekpZ 31] ekpZ 31] ifj'kq¼ o`f¼ izfr'kr o`f¼
2016 2017 ;k deh ;k deh
I.lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 15 20 05 33.33
([k) vf/'ks"k ,oa vkf/D; 04 03 (01) (25)
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 185
mnkgj.k 4 av
31 ekpZ 2016 o 2017 dks lekIr o"kZ osQ fy, ve`r fy- dk rqyu&i=k fuEukuqlkj gSA
oaQiuh osQ fy, rqyukRed rqyu&i=k cukb,A
sh
rqyu&i=k
fooj.k uksV 31 ekpZ 31 ekpZ
la[;k 2017 #- 2016 #-
I. lerk ,oa ns;rk,¡
Ke
2021-22
186 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gy
o"kkZUr 31 ekpZ 2016 ,oa 31 ekpZ 2017 dks
ve`r fyfeVsM dk rqyukRed rqyu&i=k
(#- yk[kksa esa)
fooj.k ekpZ 31] ekpZ 31] ifj'kq¼ o`f¼ izfr'kr o`f¼
2016 2017 ;k deh ;k deh
I. lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 15 20 05 33.33
([k) vkjf{kr ,oa vf/'ks"k 14 13 (01) (7.14)
(ii) xSj pkyw ns;rk,¡
(d) nh?kZdkyhu Í.k 16 19 03 18.75
(iii) pkyw nkf;Ro
;ksx
(d) O;kikfjd ns;
II. ifjlaifÙk;k¡
(i) xSj pkyw ifjlaifÙk;k¡
av 02
47
03
55
01
08 17.02
50
sh
(d) LFkk;h ifjlaifÙk;k¡
& ewrZ ifjlaifÙk;k¡ 15 20 05 33.33
& vewrZ ifjlaifÙk;k¡ 16 19 03 18.75
([k) pkyw ifjlaifÙk;k¡
Ke
Lo;a djsa
31 ekpZ 2016 o 2017 dks lekIr o"kZ osQ fy, rqyu&i=k ls vksesxk osQfedy fyfeVsM dk rqyUkkRed rqyu&i=k
cukb,A #- yk[kksa es
fooj.k uksV 2017 2016
la[;k #- #-
I. lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 05 10
([k) vkjf{kr ,oa vf/'ks"k 03 02
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZ dkyhu Í.k 05 08
(iii) pkyw ns;rk,¡
(d) O;kikfjd ns; 02 04
;ksx 15 24
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 187
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkk;h ifjlaifÙk;k¡
& ewrZ ifjlaifÙk;k¡ 14 08
& vewrZ ifjlaifÙk;k¡ 03 02
([k) pkyw ifjlaifÙk;k¡
& jgfr;k 05 04
& jksdM+ ,oa jksdM+ rqY;kad 02 01
(ii) pkyw ifjlaifÙk;k¡
;ksx 24 15
av
,oa foÙkh; fLFkfr dh izo`fÙk ,oa cnyko tkuus dk lk/u ;k midj.k gSA ;gk¡ ij fooj.k esa fn, x,
izR;sd en dks oqQy jkf'k osQ izfr'kr vFkok izpkyu ls vkxe osQ :i esa n'kkZrs gSa tksfd ml izfr'kr
dk gh ,d fgLlk gksrk gSA mnkgj.k osQ fy, le:i rqyu&i=k esa izR;sd ifjlaifÙk dks oqQy ifjlaifÙk;ksa
osQ izfr'kr esa rFkk izR;sd nkf;Ro dks oqQy nkf;Roksa osQ izfr'kr osQ :i es n'kkZrk gSA blh izdkj le:i
sh
ykHk o gkfu fooj.k esa] [kpZ enksa dks izpkyu }kjk vkxe osQ izfr'kr osQ :i esa n'kkZ;k tkrk gSA ;fn
,slk fooj.k vkuqØfed vof/ osQ fy, rS;kj fd;k tkrk gS] ;g ,d le;kof/ osQ nkSjku gq, Øe'k%
izfr'kr ifjorZuksa dks n'kkZrk gSA
m|eksa dh rqyuk osQ fy, le:i foÙkh; fo'ys"k.kksa osQ vlhfer mi;ksx gksrs gSa] tksfd ewyr%
Ke
vkdkj esa fHkUu gksrs gSa tks foÙkh; fooj.k dh lajpuk dks ,d varZn`f"V iznku djrs gSaA oqQy feykdj
varj&I+kQeZ rqyuk ;k lacaf/r m|ksx okyh oaQiuh dh fLFkfr dh rqyuk Hkh le:i fooj.k fo'ys"k.k dh
lgk;rk ls gh laHko gSA
lkekU; vkdkj o fo'ys"k.k dks rS;kj djus osQ fy, fuEu izØe viuk;k tk ldrk gSA
1. ifj'kq¼ la[;kvksa (vk¡dM+ksa) dks nks le; fcanqvksa tSls fd o"kZ 1 vkSj o"kZ 2 (izn'kZ 4.2 esa LraHk
2 ,oa 4)] ij lwphc¼ djsaA
2. ,d lkekU; vk/kj (tSls fd 100) dks pqusaA mnkgj.kkFkZ ykHk o gkfu fooj.k osQ ekeys esa
izpkyu ls vkxe dks vk/kj (100) osQ :i esa vkSj rqyu&i=k osQ ekeys esa oqQy ifjlaifÙk;ksa
vFkok oqQy nsunkfj;ksa (=100) osQ :i esa vk/kj ys ldrs gSaA
3. LraHk 2 ,oa 3 dh lHkh enksa dks oqQy ;ksx osQ izfr'kr osQ :i esa cnysaA izn'kZ 4.2 esa] LraHk
4 vkSj 5 bu izfr'krksa dks fpfÉr fd;k x;k gSA
lkekU; vkdkj fooj.k
fooj.k o"kZ ,d o"kZ nks izfr'kr izfr'kr
LraHk 1 2 3 4 5
izn'kZ 4.2
2021-22
188 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 5
uhps nh xbZ lwpukvksa ls] o"kZ lekfIr 31 ekpZ 2016 vkSj 2017 osQ fy, le:i vk; fooj.k rS;kj
dhft,A
fooj.k 2016&17 2015&16
#- #-
gy av
o"kkZUr 31 ekpZ 2016 rFkk 31 ekpZ 2017 ij le:i ykHk ,oa gkfu fooj.kA
sh
fooj.k ifj'kq¼ jkf'k;k¡ fuoy foØ; dk izfr'kr
2016-17 2015-16 2015-16 2016-17
% %
izpkyu ls vkxe 25,00,000 18,00,000 100 100
Ke
mnkgj.k 6
uhps nh xbZ lwpukvksa ls] o"kZ lekfIr 31 ekpZ 2016 vkSj 31 ekpZ 2017 osQ fy, le:i ykHk ,o gkfu
fooj.k rS;kj dhft,A
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 189
gy
o"kkZUr 31 ekpZ 2016 rFkk 31 ekpZ 2017 dks le:i ykHk ,oa gkfu fooj.kA
fooj.k ifj'kq¼ jkf'k;k¡ fuoy foØ; dk izfr'kr
izpkyu ls vkxe
(tksM+k)μ vU; vk;
av
2015-16
#-
25,00,000
3,25,000
2016-17
#-
20,00,000
2,50,000
2015-16
100
%
13
2016-17
%
100
12.5
sh
oqQy vkxe 28,25,000 22,50,000 113 112.5
(?kVk;k) O;;μ
(d) deZpkjh fgr O;; (8,25,000) (4,50,000) 33 22.5
([k) vU; O;; (2,00,000) (1,00,000) 8 5
Ke
mnkgj.k 7
fuEufyf[kr lwpuk ls ,Dl-vkj-vkbZ- fyfeVsM le:i rqyu&i=k rS;kj dhft,μ
rqyu&i=k
fooj.k uksV 31 ekpZ] 31 ekpZ]
la[;k 2016 #- 2017 #-
I. lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 15,00,000 12,00,000
([k) vkjf{kr ,oa vf/'ks"k 5,00,000 5,00,000
2021-22
190 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZ dkyhu Í.k 6,00,000 5,00,000
(iii) pkyw ns;rk,¡
(d) O;kikfjd ns; 15,50,000 10,50,000
;ksx 41,50,000 32,50,000
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkk;h ifjlaifÙk;k¡
& ewrZ ifjlaifÙk;k¡
l;a=k ,oa e'khujh 14,00,000 8,00,000
& vewrZ ifjlaifÙk;k¡
[;kfr 16,00,000 12,00,000
([k) xSj pkyw fuos'k 10,00,000 10,00,000
(ii) pkyw ifjlaifÙk;k¡
;ksx
& jgfr;k av 1,50,000 2,50,000
41,50,000 32,50,000
sh
gy
o"kkZUr 31 ekpZ 2016 rFkk 31 ekpZ 2017 ij le:i rqyu&i=kA
Ke
#- #-
I. lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 15,00,000 12,00,000 36.14 36.93
([k) vkjf{kr ,oa vf/'ks"k 5,00,000 5,00,000 12.05 15.38
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZdkyhu Í.k 6,00,000 5,00,000 14.46 15.38
(iii) pkyw nkf;Ro
(d) O;kikfjd ns; 15,50,000 10,50,000 37.35 32.31
;ksx 41,50,000 32,50,000 100 100
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 191
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkk;h ifjlaifÙk;k¡
& ewrZ ifjlaifÙk;k¡
la;=k ,o e'khujh 14,00,000 8,00,000 33.73 24.62
& vewrZ ifjlaifÙk;k¡
[;kfr 16,00,000 12,00,000 38.55 36.92
(ii) xSj&pkyw fuos'k 10,00,000 10,00,000 24.10 30.77
(d) pkyw ifjlaifÙk;k¡
& jgfr;k 1,50,000 2,50,000 3.62 7.69
;ksx 41,50,000 32,50,000 100 100
av Lo;a djsa
fuEufyf[kr lwpuk ls] o"kkZUr ekpZ 31] 2016 o 2017 ij jkt oaQiuh fyfeVsM dk rqyUkkRed rqyu&i=k
cukb,A
fooj.k uksV
la[;k
2015
#-
2014
#-
sh
I. lerk ,oa ns;rk,¡
(i)va'k/kjd fuf/
(d) va'k iw¡th 20,00,000 15,00,000
([k) vkjf{kr ,oa vf/'ks"k 3,00,000 4,00,000
Ke
2021-22
192 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
Lo;a tk¡fp, – 2
lgh mÙkj dk pquko djsaμ
1- ,d O;kolkf;d m|e osQ foÙkh; fooj.k esa lfEefyr gksrs gSaμ
(v) rqyu&i=k
(c) ykHk o gkfu fooj.k
(l) jksdM+ izokg fooj.k
(n) mijksDr lHkh
2- foÙkh; fo'ys"k.k gsrq iz;ksx esa vkus okys lkekU; lk/u gSaμ
(v) {kSfrt fo'ys"k.k
(c) yEcor~ fo'ys"k.k
(l) vuqikr fo'ys"k.k
(n) mijksDr lHkh
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 193
Lo;a tk¡fp, 3
lR; vFkok vlR; crk,¡μ
1. O;kolkf;d m|e osQ foÙkh; fooj.kksa esa jksdM+ izokg fooj.k lfEefyr gSaA
2. rqyukRed fooj.k {kSfrt fo'ys"k.k dk ,d :i gSA
3. le:i fooj.k vkSj foÙkh; vuqikr yEcor fo'ys"k.k esa iz;ksx esa vkus okyh nks rduhd gSaA
4. vuqikr fo'kys"k.k nks foÙkh; fooj.kksa esa eè; laca/ LFkkfir djrk gSA
5. vuqikr fo'ys"k.k fdlh m|e osQ foÙkh; fooj.kksa osQ fo'ys"k.k gsrq ,d rduhd gSA
6. foÙkh; fo'ys"k.k osQoy ysunkjksa }kjk iz;ksx esa yk, tkrs gSaA
7. ykHk o gkfu fooj.k ,d fo'ks"k vof/ osQ fy, m|e osQ izpkyu fu"iknu dks n'kkZrk gSA
8. foÙkh; fo'ys"k.k] fo'ys"kd dks mi;qDr fu.kZ; ysus esa lgk;d gSA
9. jksdM+ izokg fooj.k foÙkh; fooj.k fo'ys"k.k dh ,d rduhd gSA
10. le:i fooj.k osQ izR;sd en dks leku vk/kj ij izfr'kr esa n'kkZrk gSA
2021-22
194 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
bl vè;k; esa iz;qDr 'kCn
1. foÙkh; fo'ys"k.k 2. le:i fooj.k
3. rqyukRed fooj.k 4. izo`fr fo'ys"k.k
5. vuqikr fo'ys"k.k 6. jksdM+ izokg fooj.k
7. vrajk I+kQeZZ rqyuk 8. varZI+kQeZ rqyuk
9. {kSfrt fo'ys"k.k 10. yacor~ fo'ys"k.k
lkjka'k
ok£"kd fjiksVZ osQ izeq[k Hkkxμ ok£"kd fjiksVZ esa ewy :i ls foÙkh; fooj.k 'kkfey gksrs gSa] tSls rqyu&i=k] ykHk
o gkfu fooj.k vkSj jksdM+ izokg fooj.kA blesa voyksdu gsrq o"kZ osQ fu"iknu laca/h izca/ roZQ Hkh lfEefyr gksrs
gSa] lkFk gh ;g m|e osQ laHkkfor Hkfo"; ij Hkh izdk'k Mkyrk gSA
av
foÙkh; fo'ys"k.k dh rduhosaQμ foÙkh; fo'ys"k.k dh lkekU;r% iz;qDr rduhosaQ gSaμ rqyukRed fooj.k] le:i
fooj.k] izo`fÙk fooj.k] vuqikr fo'ys"k.k vkSj jksdM+ izokg fo'ys"k.kA
rqyukRed fooj.kμ rqyukRed fooj.k esa foÙkh; fooj.kksa dh lHkh enksa dks lkisf{kr vkSj izfr'kr esa ,d fo'ks"k
le;kof/ osQ fy, ,d I+kQeZ ;k nks I+kQeks± osQ eè; rqyuk gsrq n'kkZ;k tkrk gSA
sh
le:i fooj.kμ foÙkh; fooj.kksa osQ lHkh enksa dks le:i fooj.k ,d leku vk/kj ij izfr'kr osQ :i esa n'kkZrk
gS] tSls fd ykHk o gkfu fooj.k ij izpkyu ls vkxe vkSj rqyu&i=k ij oqQy ifjlaifÙk;k¡A
Ke
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 195
la[;kRed iz'u
1- ekpZ 31] 2016 vkSj 2017 dks vYiQk fyfeVsM dk rqyu i=k bl izdkj Fkk le:i rqyu&i=k rS;kj djsAa
fooj.k
2]00]000
EkkpZ 31] 2017
#-
4]00]000
sh
(c) lap; vkSj vf/'ks"k 1]00]000 1]50]000
2- xSj pkyw ns;rk,a
(v) nh?kZdkyhu ns;rk,a 2]00]000 3]00]000
3- pkyw ns;rk,a
Ke
2021-22
196 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2- ekpZ 31] 2016 vkSj 2017 dks chVk fyfeVsM dk rqyu i=k bl izdkj Fkk le:i rqyu&i=k rS;kj djsAa
fooj.k EkkpZ 31] 2016 EkkpZ 31] 2017
#- #-
1. lerk ,oa ns;rk,a
1- va'k/kjd fuf/
(v) va'k iwth 4]00]000 3]00]000
(c) lap; vkSj vf/'ks"k 1]50]000 1]00]000
2- xSj pkyw ns;rk,a
(v) nh?kZdkyhu ½.k (IDBI) 3]00]000 1]00]000
3- pkyw ns;rk,a
(v) y?kqdkyhu ns;rk,a 70]000 50]000
(c) ysunkj 60]000 30]000
(l) vU; pkyw ns;rk,a 1]10]000 30]000
(n) y?kqdkyhu izko/ku
dqy ;ksx
1. ifjlaifÙk;ka
1. xSj pkyw ifjlaifÙk;ka
av 10]000
1,10,000
20]000
7,00,000
sh
(v) fLFkj ifjlaifÙk;ka 4]00]000 2]20]000
(c) xSj pkyw fofu;ksx 2]25]000 1]00]000
2- pkyw ifjlaifÙk;ka
(v) pkyw fofu;ksx 80]000 60]000
Ke
2021-22
foÙkh; fooj.kksa dk fo'ys"k.k 197
fooj.k
av
4- fuEu lwpukvksa ls rqyukRed ykHk o gkfu fooj.k rS;kj dhft,A
2015-16
#-
2016-17
#-
sh
fofuekZ.k O;; 35,000 80,000
vkjafHkd jgfr;k 30,000 vafre jgfr;k dk 60%
foozQ; 9,60,000 4,50,000
cká okilh 4,000(m/kj Ø; esa ls) 6,000(udn Ø; esa ls)
Ke
2021-22
198 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
5- fuEufyf[kr lwpukvksa ls 'kSI+kQkyh fy- dk le:i ykHk o gkfu fooj.k rS;kj dhft,A
fooj.k 2015&16 2016&17
#- #-
izpkyu ls vkxe 6,00,000 8,00,000
vizR;{k O;; ldy ykHk dk 25% ldy ykHk dk 25%
izpkyu ls vkxe dh ykxr 4,28,000 7,28,000
vU; vk; 10,000 12,000
vk;dj 30% 30%
6- fuEufy[kr lwpukvksa ls vkfnR; fy- ,oa vatfy fy- osQ le:i rqyu&i=k fooj.k rS;kj djsaμ
fooj.k vkfnR; fy- vatfy fy-
#- #-
I.
2.
lerk ,oa ns;rk,¡
va'k/kjd fuf/
(d) lerk va'k iw¡th
([k) vkjf{kr ,oa vf/'ks"k
pkyw ns;rk,¡
av 6,00,000
3,00,000
1,00,000
8,00,000
2,50,000
1,50,000
sh
10,00,000 12,00,000
II.ifjlaifÙk;k¡
xSj pkyw ifjlaifÙk;ka
(d) LFkk;h ifjlaifÙk;k¡ 4,00,000 7,00,000
Ke
2021-22
ys[kkadu vuqikr 5
av
djk, tkrs gSaA ;s fooj.k foÙkh; vk¡dM+s miyC/ djkrs gSa ftUgsa
fo'ys"k.k rqyukRedrk ,oa O;k[;k dh vko';drk gksrh gS rkfd
foÙkh; lwpukvksa osQ ckgjh mi;ksxdrkZvksa osQ lkFk&lkFk vkarfjd
mi;ksxdrkZ Hkh l{kerk ls fu.kZ; ys losaQA bl dk;Z dks ¶foÙkh;
sh
fooj.k fo'ys"k.k dgrs gSaA¸ bls ys[kkadu dk vfHkUu ,oa egÙowi.kZ
vf/xe mís'; fgLlk ekuk tkrk gSA tSlk fd fiNys vè;k; esa laosQr fn;k tk pqdk
bl vè;k; dks i<+us osQ mijkar gS foÙkh; fooj.kksa osQ fo'ys"k.k dh lokZf/d mi;ksx dh tkus okyh
vki μ rduhosaQ rqyukRed fooj.k, le:i fooj.k] izo`fÙk fo'ys"k.k,
Ke
2021-22
200 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gS rc bls ys[kkadu vuqikr osQ uke ls tkuk tkrk gSA mnkgj.k osQ fy,] ;fn ,d O;olk; dk ldy
ykHk 10,000 #i;s gS vkSj izpkyu ls vkxe 1,00,000 #i;s gS rks dgk tk ldrk gS fd izpkyu ls
10, 000
vkxe ij ldy ykHk 10% ´ 100 gqvk gSA bl vuqikr dks ldy ykHk vuqikr dgrs gSaA
1, 00, 000
Bhd blh izdkj ls LVkWd@jgfr;k vkorZ vuqikr 6 gks ldrk gS tks ;g n'kkZrk gS fd jgfr;k ,d o"kZ
esa izpkyu ls vkxe osQ 6 xq.kk gSA
;gk¡ ij ;g voyksdu djus dh vko';drk gS fd ys[kkadu vuqikr lac/ a ;k lac¼rk iznf'kZr djrs
gSA ;fn foÙkh; fooj.k ls dksbZ ys[kkadu la[;k,¡ fu"df"kZr dh tkrh gSa rks os vfuok;Zr% O;qRiUu la[;k,¡
gksrh gSa vkSj mudh izHkkoksRikndrk ;k l{kerk cgqr gn rd ewyHkwr la[;k ij fuHkZj djrh gS] ftlosQ
}kjk mudk ifjdyu fd;k x;k FkkA ;|fi, ;fn foÙkh; fooj.kksa esa oqQN xyfr;k¡ lfUufgr gksrh gSa] rc
vuqikr fo'ys"k.k osQ :i esa izkIr dh xbZ la[;k,¡ Hkh =kqfViw.kZ n`'; ys[k izLrqr djsaxhA blosQ vfrfjDr
,d vuqikr dk ifjdyu nks ;k nks ls vf/d la[;kvksa dk mi;ksx djrs gq, gksuk pkfg, (ijLij lkFkZd
3,00,000
av
:i ls lg lac¼) nks vlac¼ la[;kvksa dk mi;ksx djrs gq, ifjdfyr fd;k x;k vuqikr dksbZ Hkh mís';
iwjk dj ugha ik,xkA mnkgj.k osQ fy,] ;fn ,d O;olk; esa I+kQuhZpj 1,00,000 #i;s dk gS vkSj Ø;
vuqikr fo'ys"k.k foÙkh; fo'ys"k.kksa }kjk izdV fd, x, ifj.kkeksa osQ fuoZpu dk vifjgk;Z vax gSA ;g
mi;ksxdÙkkZvksa dks fu.kkZ;d foÙkh; lwpuk,¡ miyC/ djkrk gS vkSj mu {ks=kksa dks bafxr djrk gS tgk¡
tk¡p iM+rky dh vko';drk gSA vuqikr fo'ys"k.k ,d rduhd gS ftlesa vadxf.krh; laca/ksa osQ mi;ksx
}kjk vk¡dM+ksa dk iqu% lewgu lfEefyr gS] ;|fi bldh O;k[;k ,d tfVy fo"k; gSA blosQ fy, foÙkh;
fooj.k dh rS;kjh esa iz;qDr fu;eksa rFkk mlosQ igyw dh lw{e le> dh vko';drk gksrh gSA tc ,d
ckj bls izHkkoh <ax ls fu/kZfjr dj fy;k tkrk gS rc ;g cgqr vf/d lwpuk,¡ miyC/ djkrk gS tks
fo'ys"kd dks blesa enn nsrh gS&
1- O;olk; osQ mu {ks=kksa dks tkuuk ftUgsa vf/d è;ku nsus dh vko';drk gSA
2- mu laHkkfor {ks=kksa osQ ckjs esa tkuuk ftUgsa visf{kr fn'kk esa iz;klksa osQ }kjk csgrj cuk;k tk ldrk gSA
3- O;olk; esa ykHkiznrk, nzork, Í.k 'kks/u {kerk rFkk l{kerk osQ Lrj osQ xgu fo'ys"k.k dks
miyC/ djkrk gSA
4- loksZÙke vkS|ksfxd ekudksa osQ lkFk fu"iknu dh rqyuk osQ }kjk izfrfuf/d ;k lewgxr fo'ys"k.k
djus osQ fy, lwpuk miyC/ djkrk gSA
5- Hkkoh vkdyuksa ,oa iz{ksiksa osQ fy, foÙkh; fooj.kksa ls izkIr mi;ksfxrkiw.kZ lwpuk,¡ miyC/ djkrk gSA
2021-22
ys[kkadu vuqikr 201
av
2- tfVy vadksa dks ljy cukrs ,oa laca/ LFkkfir djrs gSa & vuqikr tfVy ys[kkadu la[;kvksa dks
ljy cukus esa rFkk muosQ chp laca/ksa dks n'kkZus esa enn djrs gSaA ;s foÙkh; lwpukvksa dks izHkkoh
rjhosQ ls la{ksiho`Qr djus vkSj izca/dh; l{kerk, iQeZ dh m/kj ik=krk ,oa vtZu {kerk vkfn
dk vkdyu djus esa enn djrs gSaA
sh
3- rqyukRed fo'ys"k.k esa lgk;d & vuqikrksa dk ifjdyu osQoy ,d o"kZ osQ fy, gh ugha gksrk
gSA tc dbZ o"kks± osQ vk¡dM+ksa dks ,d lkFk j[krs gSa rks os O;olk; esa izdV izo`fÙk dks O;Dr djus
esa O;kid lgk;rk djrs gSaA izo`fÙk dh tkudkjh ls O;olk; osQ ckjs esa iz{ksi cukus esa lgk;rk
feyrh gS tks fd cgqr mi;ksxh fo'ks"krk gSA
Ke
4- leL;k {ks=kksa dh igpku & vuqikr O;olk;ksa esa leL;k {ks=kksa dh igpku djus osQ lkFk&lkFk
lqLi"V igyqvksa ;k {ks=kksa dks mHkkjus esa lgk;rk djrs gaSA leL;k {ks=k dh vksj vf/d è;ku nsus
dh vko';drk gksrh gS tcfd lqLi"V {ks=kksa dks ifj"o`Qr djus dh ”k:jr gksrh gS ftlls fd
csgrj ifj.kke izkIr gksaA
5- LokWV (SWOT) fo'ys"k.k dks laHko djrs gSa & vuqikr O;olk; esa gksus okys ifjorZuksa dh
O;k[;k djus esa dkI+kQh lhek rd lgk;rk djrs gSaA ifjorZu dh lwpuk izca/u dks orZeku Hk;
rFkk lqvoljksa dks csgrj <ax ls le>us esa lgk;d gksrs gSa vkSj O;olk; dks viuk LokWV
(SWOT) (vFkkZr~, 'kfDr, det+ksjh, volj ,oa Hk;) fo'ys"k.k djus osQ ;ksX; cukrs gSaA
6- fofHkUu rqyuk,¡ & vuqikr oqQN fo'ks"k (ekunaMksa osQ lkFk) rqyukvksa esa enn djrs gS]a tks I+kQeZ dks
;g ewY;kafdr djus esa lgk;d gksrs gSAa fd dk;Z fu"iknu csgrj gS ;k ughaA bl mís'; osQ fy,
,d O;olk; dh ykHkiznrk, Í.k 'kks/u {kerk rFkk nzork vkfn dh rqyuk dh tk ldrh gSA tSls fd&
(i) fofHkUu ys[kkadu vof/;ksa esa ijLij rqyuk (varjk&I+kQeZ rqyuk@le; Ükà[kyk fo'ys"k.k)] (ii)
vU; O;kolkf;d m|eksa osQ lkFk (varj&iQeZ rqyuk@var% foHkkxh; fo'ys"k.k)] vkSj (iii) I+kQeZ@m|ksx
osQ fy, fu/kZfjr ekudksa osQ lkFk (m|ksx osQ ekudksa ;k visf{kr ekudksa dh rqyuk djuk)A
2021-22
202 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
5- 4 vuqikr fo'ys"k.k dh lhek,¡
pw¡fd vuqikrksa dks foÙkh; fooj.kksa ls izkIr fd;k tkrk gS, vr% ewy foÙkh; fooj.k esa oSQlh Hkh de”kkssfj;k¡
vuqikr fo'ys"k.k ls izkIr fo'ys"k.kksa esa Hkh n`f"Vxr gksaxhA blfy, foÙkh; fooj.kksa dh lhek,¡ Hkh vuqikr
fo'ys"k.kksa dh lhek,¡ cu tkrh gSaA ;|fi, vuqikr dh O;k[;k gsrq, mi;ksxdrkZ dks ;g ckr è;ku esa j[kuh
pkfg, fd foÙkh; fooj.kksa dks rS;kj djus esa fdu fu;eksa dk ikyu fd;k x;k Fkk vkSj lkFk gh mudh
izo`Qfr ,oa lhekvksa dks Hkh Lej.k j[kuk pkfg,A vuqikr fo'ys"k.k dh lhek,¡, tks fd izFker% foÙkh;
fooj.k dh izo`Qfr osQ :i esa vkrh gSa, fuEukuqlkj gSa&
1- ys[kkadu vk¡dM+ksa dh lhek,¡ & ys[kkadu vk¡dM+s ifj'kq¼rk vkSj vfUrerk dh vukisf{kr Nki nsrs
gSaA okLro esa ys[kkadu vk¡dM+s] ¶vfHkfyf[kr rF;ksa ys[kkadu ijaijkvksa vkSj oS;fDrd fu.kZ;ksa osQ
,d lfeJ.k dks izfrfcafcr djrs gSa rFkk ;s fu.kZ; ,oa ijaijk,¡ vuqiz;qDr gks dj mUgsa egÙoiw.kZ
:i ls izHkkfor djrh gSaA¸ mnkgj.k osQ fy,] ,d O;olk; dk ykHk gh ,dne lgh ,oa vafre
av
la[;k ugha gksrh gSaA ;g osQoy ys[kkadu uhfr;ksa osQ vuqiz;ksx ij vk/kfjr ys[kkdkj dk ,d
fopkj ek=k gksrk gSA ,d fu.kZ; dh lPpkbZ ;k lVhdrk vfuok;Zr% mu yksxksa dh ;ksX;rk ,oa
lR;fu"Bk ij fuHkZj djrh gS tks mUgsa rS;kj djrs gSa vkSj mudh fu"Bk lkekU; rkSj ij Loho`Qr
ys[kkadu fla¼karksa ,oa ijaijkvksa osQ lkFk gksrh gSA blfy, foÙkh; fooj.k elys dh fcyoqQy lgh
sh
rLohj ugha izLrqr dj ldrs vkSj bl izdkj ls vuqikr Hkh lgh rLohj ugha n'kkZ,¡xsA
2- ewY; Lrj cnykoksa dh mis{kk& foÙkh; fooj.k fLFkj eqnkz ekiu fl¼kar ij vk/kfjr gksrs gSAa bldh
vO;Drrk ;g ekurh gS fd gj Lrj esa ewY; cnyko ;k rks U;wure gS ;k dksbZ ek;us ugha j[krh
gSA ysfdu bldk lp oqQN vyx gSA ge lkekU;r% LiQhfrdkjh vFkZO;oLFkk esa jg jgs gSa tgk¡
Ke
eqnzk dh 'kfDr yxkrkj fxj jgh gSA ewY; osQ Lrj esa ,d cnyko fofHkUu o"kks± osQ ys[kkadu osQ
foÙkh; fooj.kksa osQ fo'ys"k.k dks vFkZghu cuk nsrk gS D;ksafd ys[kkadu fjdkWMZ eqnzk osQ ewY; esa
vk, ifjorZu dh mis{kk djrk gSA
3- xq.kkRed ;k xSj&ekSfnzd igyw dh mis{kk & ys[kkadu ,d O;olk; osQ ifjek.kkRed (vFkok
ekSfnzd) igyw osQ ckjs esa tkudkjh iznku djrk gSA ;|fi vuqikr osQoy ekSfnzd igyw dks izdV
djrk gS vkSj iwjh rjg ls xSj&ekSfnzd (xq.kkRed) igyw dh mis{kk djrk gSA
4- ys[kkadu O;ogkj esa fofHkUurk,¡& ;gk¡ ij LVkWd osQ ewY;kadu, ewY;ßkl osQ ifjdyu, vewrZ
ifjlaifÙk;ksa osQ fu:i.k, oqQN fof'k"V foÙkh; pjksa dh ifjHkk"kk vkfn osQ fy, fofHkUu ys[kkadu
uhfr;ksa dk mi;ksx gksrk gS, tksfd O;olk; osQ fofHkUu igyqvksa osQ ysu&nsu osQ fy, miyC/
gksrh gSaA ;s fofHkUurk,¡ var% foHkkxh; fo'ys"k.k ij ,d cM+k iz'u fpÉ yxkrh gSaA pw¡fd ;gk¡ ij
fofHkUu O;kolkf;d m|eksa }kjk ys[kkadu O;ogkjksa esa oSoè;rkvksa dk ikyu fd;k tkrk gSA vr%
muosQ foÙkh; fooj.kksa dh oS/ rqyuk laHko ugha gSA
5- iwokZuqeku & osQoy ,sfrgkfld fo'ys"k.kksa ij Hkfo"; dh izo`fÙk osQ ckjs esa iwokZuqeku yxkuk laHko
ugha gSA mfpr iwokZuqekuksa osQ fy, xSj&foÙkh; ?kVdksa ij Hkh è;ku nsus dh vko';drk gksrh gSA
2021-22
ys[kkadu vuqikr 203
vkb, vc ge vuqikrksa dh lhekvksa osQ ckjs esa ckr djsaA bldh fofHkUu lhek,¡ ;s gSa&
1- lk/u u fd lkè;& vuqikr Lo;a esa lkè; ugha gSa cfYd lkè; dks izkIr djus dk ,d lk/u gSAa
2- leL;k lek/ku dh {kerk ls jfgr & budh Hkwfedk vfuok;Zr% laosQrkRed gS vkSj ,d psrkouh
lwpd gS ysfdu ;g fdlh leL;k dk gy miyC/ ugha djkrs gSaA
3- ekudho`Qr ifjHkk"kkvksa dk vHkko & vuqikr fo'ys"k.k esa iz;D
q r dh tkus okyh fofHkUu voèkkj.kkvksa
osQ fy, ,d ekudho`Qr ifjHkk"kk dk vHkko gksrk gSA mnkgj.k osQ fy,] rjy ns;rkvksa dh dksbZ
ekud ifjHkk"kk ugha gSA lkekU;r% blosQ varxZr lHkh pkyw nkf;Ro 'kkfey gksrs gSaA ysfdu dbZ
ckj pkyw nkf;Ro osQ varxZr cSad vf/fod"kZ 'kkfey ugha gksrk gSA
4- lkoZHkkSfed Loho`Qr ekud Lrj dk vHkko & ;gk¡ ij dksbZ ,slk lkoZHkkSfed ekinaM ugha gS tks
vkn'kZ vuqikrksa osQ Lrj dks Li"V djsA ;gk¡ ij lkoZHkkSfed Lohdk;Z Lrjksa dh dksbZ ekud lwph
Hkh ugha gS, vkSj Hkkjr es,a vkS|ksfxd vkSlr Hkh miyC/ ugha gSA
5- vlac¼ vk¡dM+ksa ij vk/kfjr vuqikr & vlaca¼ vk¡dM+ksa ij ifjdfyr vuqikr, okLro esa ,d
av
vFkZghu iz;kl ;k vH;kl gSA mnkgj.k osQ fy,, ;fn ysunkj 1,00,000 #i;s osQ gS rFkk iQuhZpj
1,00,000 #i;s dk gS vkSj bls 1%1 esa O;Dr djrs gSa, ysfdu ;g csdkj gS vkSj l{kerk ;k
Í.k 'kks/u {kerk osQ ewY;kadu gsrq dksbZ vkSfpR;rk ugha gSA
blfy, vuqikrksa dk mi;ksx lpsruk osQ lkFk, mudh lhekvksa dks è;ku esa j[krs gq, fd;k tkuk
sh
pkfg, tc ,d laxBu osQ fu"iknu dks ewY;kafdr fd;k tk jgk gks vkSj mlosQ lq/kj gsrq Hkkoh dk;Zuhfr;ksa
dk fu;kstu fd;k tk jgk gksA
Lo;a tk¡fp, 1
1- crk,¡ fd fuEufyf[kr esa dkSu&lk dFku lgh gS ;k xyrμ
Ke
(d) foÙkh; fjiksfV±x dk ,d ek=k mís'; izca/dksa dks dk;Z'khyrk dh izxfr osQ ckjs esa lwfpr
j[kuk gSA
([k) foÙkh; fooj.kksa esa miyC/ djk, x, vk¡dM+ksa osQ fo'ys"k.k dks foÙkh; fo'ys"k.k dgk
tkrk gSA
(x) nh?kZdkfyd Í.k I+kQeZ dh C;kt Hkqxrku {kerk vkSj ewy jkf'k osQ Hkqxrku osQ izfr ljksdkj
j[krs gSaA
(?k) ,d vuqikr lnSo ,d la[;k osQ }kjk nwljh la[;k osQ foHkktu osQ HkkxiQy osQ :i esa O;Dr
fd;k tkrk gSA
(p) vuqikr ,d I+kQeZ osQ fofHkUu ys[kkadu vof/;ksa osQ ifj.kkeksa osQ lkFk&lkFk vU; O;kolkf;d
m|eksa ls rqyuk esa lgk;rk djrs gSaA
(?k) ,d vuqikr ek=kkRed ,oa xq.kkRed, nksuksa igyqvksa dks n'kkZrk gSA
5.5 vuqikrksa osQ izdkj
vuqikrksa osQ oxhZdj.k osQ nks izdkj gSa & (1) ijaijkxr oxhZdj.k] vkSj (2) fozQ;kRed oxhZdj.kA ijaijkxr
oxhZdj.k ml foÙkh; fooj.k ij vk/kfjr gksrk gS tks lacaf/r vuqikr dk fu/kZjd gksrk gSA bl vk/kj
ij vuqikrksa dks fuEuor~ oxhZo`Qr fd;k x;k gS&
2021-22
204 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
1. ykHk o gkfu fooj.k vuqikr & ykHk o gkfu fooj.k ls nks pjksa osQ ,d vuqikr dks ykHk gkfu
fooj.k vuqikr osQ :i esa tkuk tkrk gSA mnkgj.k osQ fy, izpkyu ls vkxe ,oa ldy ykHk
osQ vuqikr dks ldy ykHk vuqikr osQ :i esa tkurs gSa vkSj ;g YkkHk o gkfu fooj.k osQ nksuksa
vk¡dM+ksa dks iz;qDr dj ifjdfyr fd;k x;k gSA
2- rqyu&i=k vuqikr & ;fn bl izdj.k esa nksuksa pj rqyu&i=k ls gSa rks bls rqyu&i=k vuqikr osQ
:i esa oxhZo`Qr fd;k tkrk gSA mnkgj.k osQ fy,] pkyw ifjlaifÙk;k¡ rFkk pkyw nkf;Ro osQ vuqikr
dks pkyw vuqikr osQ uke ls tkurs gSa vkSj bls rqyu&i=k ls izkIr nksuksa vk¡dM+ksa osQ mi;ksx ls
ifjdfyr fd;k x;k gSA
3- fefJr vuqikr & ;fn vuqikr dk ifjdyu nks fHk pjksa&vFkkZr~ ,d pj YkkHk o gkfu fooj.k
ls ysdj rFkk ,d pj rqyu&i=k ls ysdj fd;k tkrk gS rks mls fefJr vuqikr dgk tkrk gSA
mnkgj.k osQ fy,] m/kj izpkyu ls vkxe rFkk O;kikfjd izkI; osQ vuqikr ftls (O;kikfjd izkI;
osQ vkorZ vuqikr osQ :i ls tkurs ga)S osQ ifjdyu esa ,d la[;k YkkHk o gkfu fooj.k ls (mèkkj
av
izpkyu ls vkxe) rFkk nwljh la[;k dks rqyu&i=k (O;kikfjd izkI;) ls fy;k tkrk gSA
;|fi ys[kkadu vuqikrksa dk ifjdyu foÙkh; fooj.kksa ls izkIr vk¡dM+ksa }kjk fd;k tkrk gS, ysfdu
foÙkh; fooj.kksa osQ vk/kj ij vuqikr dk oxhZdj.k O;ogkj esa cgqr de iz;qDr gksrk gSA ;g Lej.k jgs
fd ys[kkadu dk vk/kjHkwr mís'; foÙkh; fu"iknu (ykHkiznrk)] foÙkh; fLFkfr (eqnzk dh mxkgh cqf¼erk
sh
ls vkSj fuos'k dh {kerk) osQ lkFk&lkFk foÙkh; fLFkfr esa mRiUu ifjorZu (izpkyu Lrj esa ifjorZu osQ
fy, laHkkfor O;k[;k) ij mi;ksxh izdk'k Mkyuk gSA bl izdkj ls Kkr fd, x, vuqikr osQ mís'; ij
vk/kfjr oSdfYid oxhZdj.k (fØ;kRed oxhZdj.k)] lokZf/d iz;ksx esa yk;k tkus okyk oxhZdj.k gS]
ftls uhps crk;k x;k gSμ
Ke
1- nzork vuqikr & viuh nsunkfj;ksa dks iwjk djus gsrq ,d O;olk; dks rjy fuf/;ksa dh
vko';drk gksrh gSA O;olk; dh vius i.k/kfj;ksa dks ns; jkf'k;ksa dh Hkqxrku {kerk dks nzork
osQ :i esa tkuk tkrk gSA vkSj bl ekius osQ vuqikr dks ^nzork vuqikr* osQ uke ls tkurs gSaA
;s lkekU;r% izo`Qfr esa vYidkfyd gksrs gSaA
2- Í.k 'kks/u {kerk vuqikr& O;olk; dh Í.k 'kks/u {kerk dk fu/kZj.k i.k/kfj;ksa, fo'ks"k :i
ls ckgjh i.k/kfj;ksa osQ izfr bldh lafonkRed nkf;Ro (nkf;Roksa) osQ iwjk djus dh {kerk ls
gksrk gS rFkk Í.k'kks/u {kerk dh fLFkfr dks ekius osQ fy, ifjdfyr vuqikr dks ^Í.k 'kks/u
{kerk vuqikr* osQ uke ls tkurs gSaA ;s vfuok;Zr% izo`Qfr ls nh?kZdkfyd gksrs gSaA
3- lfozQ;rk ;k (vkorZ) vuqikr & ;g mu vuqikrksa dks lanfHkZr djrk gS ftUgsa lalk/uksa osQ izHkkoh
mi;ksfxrk ij vk/kfjr O;olk; dh lfozQ;rk ;k dk;kZRedrk dh {kerk osQ ekiu gsrq ifjdfyr
fd;k tkrk gSA blfy, bUgsa l{kerk vuqikr osQ uke ls Hkh tkurs gSaA
4- ykHkiznrk vuqikr & ;g vuqikr O;olk; esa fu;ksftr iQaM (;k ifjlaifÙk;k¡) vFkok izpkyu ls
vkxe ls lacaf/r ykHk osQ fo'ys"k.k osQ fy, iz;ksx fd;k tkrk gS vkSj bl mís'; dh izkfIr osQ
fy, ifjdfyr vuqikr dks ykHkiznrk vuqikr osQ :i esa tkurs gSaA
2021-22
ys[kkadu vuqikr 205
av
izkI; foi=k)] jksdM+ rFkk jksdM+ rqY;kad] vYidkyhu Í.k ,oa vfxze rFkk vU; pkyw ifjlaifÙk;k¡ tSls
iwoZnÙk O;;] vfxze dj rFkk mikftZr vk; vkfn 'kkfey gSaA
pkyw nkf;Ro osQ varxZr vYidkyhu Í.k] O;kikfjd ns; (ysunkj rFkk ns; foi=k)] vU; pkyw
nkf;Ro rFkk vYidkyhu izko/ku 'kkfey gaSA
sh
mnkgj.k 1
fuEufyf[kr tkudkjh ls pkyw vuqikr dk ifjdyu dhft,&
fooj.k #- fooj.k #-
Ke
1, 34, 000#-
pkyw vuqikr =
1, 04, 000 #-
= 1.29:1
egÙo& ;g ,d ekinaM iznku djrk gS fd pkyw ifjlaifÙk;k¡, pkyw ns;rkvksa dks fdl lhek rd iwjk djus
esa leFkZ gSaA pkyw nkf;Ro osQ mQij pkyw ifjlaifÙk;ksa dk vkf/D; pkyw ifjlaifÙk;ksa dh olwyh ,oa fufèk;ksa
2021-22
206 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
osQ izokg esa vfuf'prrk osQ izfr miyC/ lqj{kk jkf'k osQ lk/u ;k mik; dks miyC/ djkrk gSA ;g vuqikr
vkSfpR;iw.kZ gksuk pkfg,A ;g u rks cgqr mQ¡pk gksuk pkfg, vkSj u gh cgqr fuEuA nksuksa gh fLFkfr;ksa dh
vUrfuZfgr gkfu;k¡ gSaA ,d vfr mPp pkyw vuqikr, pkyw ifjlaifÙk;ksa esa mPp fuos'k dh vksj laosQr djrk
gS tks fd ,d vPNk ladsr ugha gS pw¡fd og lalk/uksa dh v/wjh mi;ksfxrk vuqfpr mi;ksx n'kkZrk gSA
,d fuEu vuqikr O;olk; osQ fy, ladV dh fLFkfr gS vkSj bls tksf[ke >syus tSlh fLFkfr esa igq¡pkrk
gS tgk¡ og bl ;ksX; ugha gksxk fd vius vYidkfyd Í.kksa dk Hkqxrku le; ij djus osQ dkfcy gksA
;fn ;g leL;k fo|eku jgh gS rks ;g iQeZ dh Í.k ik=krk ij foijhr izHkko Mkyrk gSA lkekU;r% ;g
vuqikr 2%1 vkn'kZ ekuk tkrk gSA
mnkgj.k 2
mnkgj.k 1 esa nh xbZ lwpuk osQ vk/kj ij rjy vuqikr ifjdfyr dhft,A
gy
rjy ifjliafÙk;k¡
rjy vuqikr =
pkyw nkf;Ro
80, 000 #-
rjy vuqikr =
1, 04, 000 #-
= 0:77.1
2021-22
ys[kkadu vuqikr 207
egÙoμ;g vuqikr O;olk; dks fcuk fdlh =kqfV osQ, mldh vYidkfyd nkf;Ro dks iwjk djus dh {kerk
dk ekid miyC/ djkrk gSA lkekU;r% ;g ekuk x;k gS fd lqj{kk osQ fy, 1%1 vuqikr gksuk pkfg,
D;ksfa d vuko';d :i ls cgqr fuEu vuqikr cgqr tksf[ke ;qDr gksrk gS vkSj mPp vuqikr ;g izdV djrk
gS fd de ykHk okys vYidkfyd fuos'kksa esa vU;Fkk lalk/uksa dk vkcaVu gksrk gSA
mnkgj.k 3
gy
iwoZnÙk O;; 5,000
av
sh
rjy ifjliafÙk;k¡
rjy vuqikr =
pkyw nkf;Ro
rjy ifjlaifÙk;k¡ = pkyw ifjlaifÙk;k¡ – (LVkWd + iwoZnÙk O;; + vfxze dj)
= 80,000 #- – (20,000 #- + 5,000 #- + 5,000 #-)
Ke
= 50,000 #-
50, 000#-
rjy vuqikr =
50, 000 #-
= 1:1
mnkgj.k 4
,Dl fyfeVsM dk pkyw vuqikr 3-5%1 dk gS vkSj rjy vuqikr 2%1 dk gSA ;fn rjy ifjlaifÙk ij pkyw
ifjlaifÙk dk vkf/D; 24,000 #- gS tks jgfr;k dks n'kkZrk gSA pkyw ifjlaifÙk;k¡ ,oa pkyw nkf;Ro dk
ifjdyu dhft,A
gy
pkyw vuqikr = 3.5:1
rjy vuqikr = 2:1
ekuk] pkyw nkf;Ro = x
2021-22
208 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
pkyw ifjlaifÙk;k¡ = 3.5x gksxh
,oa rjy ifjlaifÙk;k¡ = 2x
vr%] jgfr;k = pkyw ifjlaifÙk;k¡ & rjy ifjlaifÙk;k¡
24,000 #- = 3.5x – 2x
24,000 #- = 1.5x
x = 16,000 #-
pkyw nkf;Ro = x= 16,000 #-
pkyw ifjlaifÙk;k¡ = 3.5 x = 3.5 × 16,000 #- = 56,000 #-
lR;kiu
pkyw vuqikr = pkyw ifjlaifÙk;k¡ & pkyw nkf;Ro
= 56,000 #- % 16,000 #-
= 3.5 : 1
rjy vuqikr = Rofjr ifjlaifÙk;k¡ & pkyw nkf;Ro
mnkgj.k 5
=
=
av32,000 #-% 16,000 #-
2:1
gy
oqQy ifjlaifÙk;k¡ = xSj&pkyw ifjlaifÙk;k¡ + pkyw ifjlaifÙk;k¡
3,00,000 #- = 2,60,000 #- + pkyw ifjlaifÙk;k¡
pkyw ifjlaifÙk;k¡ = 3,00,000 #- – 2,60,000 #- = 40,000 #-
oqQy ifjlaifÙk;k¡ = bfDoVh (lerk) rFkk nkf;Ro
= va'k/kjd dks"k + xSj&pkyw nkf;Ro + pkyw nkf;Ro
3,00,000 #- = 2,00,000 #- + 80,000 #- + pkyw nkf;Ro
pkyw nkf;Ro = 3,00,000 #- – 2,80,000 #- = 20,000 #-
pkyw ifjliafÙk;k¡
pkyw vuqikr =
pkyw nkf;Ro
40, 000 #-
=
20, 000 #-
= 2:1
2021-22
ys[kkadu vuqikr 209
Lo;a djsa
1- ,d daiuh osQ pkyw nkf;Ro 5,60,000 #- gSa, pkyw vuqikr 2.5% 1 vkSj rjy vuqikr 2%1 gSA
LVkWd dk ewY; Kkr djsaA
2- pkyw vuqikr = 4-5%1, rjy vuqikr = 3%1 vkSj LVkWd 36,000 #- gSA pkyw ifjlaifÙk;ksa ,oa pkyw
nkf;Ro ifjdfyr djsaA
3- ,d daiuh dh pkyw ifjlaifÙk;k¡ 5,00,000 #- dh gSAa pkyw vuqikr 2-5%1 rFkk rjy vuqikr 1%1
dk gSA pkyw nkf;Ro, rjy ifjlaifÙk;ksa rFkk LVkWd dk ewY; ifjdfyr djsaA
mnkgj.k 6
pkyw vuqikr 2%1 gSA roZQ lfgr O;k[;k djsa fd dkSu&ls ysu&nsu pkyw vuqikr esa of¼ djsaxs] deh djsaxs
vFkok ifjorZu ugha djsaxsμ
(d) pkyw nkf;Ro dk Hkqxrku
([k) eky dk m/kj Ø;
av
(x) ,d oaQI;wVj dh fcozQh osQoy 3,000 #- (iqLrd ewY;& 4,000 #-) esa gqbZ_
(?k) eky dh fcozQh 11,000 #- esa tcfd ykxr 10,000 #- gSA
sh
(p) nkok jfgr ykHkka'k dk HkqxrkuA
gy
fn;k x;k pkyw vuqikr 2%1 gSA ;fn eku ysa fd pkyw ifjlaifÙk 50,000 #- dh gS vkSj pkyw nkf;Ro
25,000 #- dk gS vkSj bl rjg ls pkyw vuqikr 2%1 gSA vc ge pkyw vuqikr dk fn, x, ysu&nsu
Ke
2021-22
210 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(p) eku yhft, fd 5,000 #- nkok jfgr ykHkka'k osQ :i esa fn, tk,¡xsA ;g pkyw ifjlaifÙk;ksa dks
?kVkdj dj nsxk 45,000 #- vkSj nkok jfgr (pkyw ns;rk,¡) 5,000 #- dh deh vk,xhA u;k
vuqikr 2-25:1 (45,000 #- » 20,000 #-) gksxkA blfy, ;g deh gSA
lerk rFkk de Í.k dk iw¡th <k¡pk vf/d vuqowQy ekuk tkrk gS D;ksafd ;g fnokfy;siu osQ volj ?kVk
nsrk gSA izk;% bls vf/d lqjf{kr ekuk tkrk gS ;fn Í.k lerk vuqikr 2%1 dk gksA ;g vuqikr fofHkUu
izdkj ds m|ksxksa esa fHkUu&fHkUu gks ldrk gSA bls fuEuor~ ifjdfyr fd;k tkrk gSμ
Í.k lerk vuqikr =
nh?kZdkyhd Í.k
va'k/kjd fuf/
tgk¡] va'k /kjd fuf/ = va'k iw¡th + vkjf{kr ,oa vf/'ks"k + va'k vf/i=k (okjaV) ds izfr
izkIr fd;k x;k /u + viw.kZ vkoaVu ij va'k vkosnu jkf'k
va'k iwath = lerk va'k iw¡th + iwokZf/dkj va'k iw¡th
vFkok
va'k/kjd fuf/ = xSj&pkyw ifjlaifÙk;k¡ + dk;Z'khy iw¡th & xSj&pkyw nkf;Ro
dk;Z'khy i¡wth = pkyw ifjlaifÙk;k¡ & pkyw nkf;Ro
egÙo& ;g vuqikr ,d m|e dh Í.k xzLrrk dks ekirk gS vkSj nh?kZdkfyd Í.knkrk dks Í.kksa dh
lqj{kk dh lhek dk ,d vuqeku nsrk gSA tSlk fd igys laosQr fn;k x;k gS fd ,d fuEu Í.k&lerk
vuqikr vf/oQ lqj{kk dks n'kkZrk gS vkSj nwljh vksj ,d mPp vuqikr tksf[ke iw.kZ ekuk tkrk gS vkSj ;g
2021-22
ys[kkadu vuqikr 211
iQeZ dks ckÞ; ns;rkvksa dk Hkqxrku djus esa dfBukbZ esa Mky ldrk gSA gkyk¡fd, ,d ekfyd osQ n`f"Vdks.k
ls, Í.k (lerk ij O;kikj) dk O;kid mi;ksx mlosQ fy, mPp izfriQy dks lqfuf'pr dj ldrk gS,
;fn fu;ksftr iw¡th ij vtZu dh nj] fn, tkus okys C;kt osQ vuqikr ls vf/d gksA
mnkgj.k 7
2021-22
212 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(x) O;kikfjd izkI; 1,00,000
(?k) jksdM+ ,oa jksdM+ rqY;kad 2,50,000
(Ä) vYidkyhu Í.k ,oa vfxze 50,000
;ksx 25,00,000
gy
Í.k
Í.k&lerk vuqikr =
lerk
Í.k = nh?kZdkyhu Í.k + vU; nh?kZdkyhu nkf;Ro + nh?kZdkyhu izko/ku
= 4,00,000 #- + 40,000 #- + 60,000 #-
= 5,00,000 #-
lerk =
=
=
av
va'k iw¡th + vkjf{kr ,oa vf/'ks"k + va'k vf/i=kksa ds izfr izkIr
fd;k x;k /u
12,00,000 #- + 2,00,000 #- + 1,00,000 #-
15,00,000 #-
sh
;k
lerk = xSj pkyw ifjlaifÙk;k¡ + dk;Z'khy iw¡th xSj pkyw&xSj pkyw nkf;Ro
= 18,00,000 #- + 2,00,000 #- – 5,00,000 #-
= 15,00,000 #-
Ke
50, 000
Í.k&lerk vuqikr = = 0.33:1
1,50,000
2021-22
ys[kkadu vuqikr 213
mnkgj.k 8
fuEu rqyu&i=k osQ vk/kj ij Í.k&lerk vuqikr Kkr dhft,μ
rqyu&i=k
fooj.k uksV jkf'k
la[;k #-
I. lerk rFkk ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 8,00,000
([k) vkjf{kr ,oa vf/'ks"k 1 1,00,00
(ii) viw.kZ vkoaVu ij va'k vkosnu jkf'k 2,00,000
(iii) xSj pkyw nkf;Ro
(d) nh?kZdkyhu Í.k 1,50,000
pkyw nkf;Ro 1,50,000
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkkbZ ifjlaifÙk;k¡
ewrZ ifjlaifÙk;k¡
av 2
14,00,000
11,00,000
sh
(ii) pkyw ifjlaifÙk;k¡
(d) LVkWd 1,00,000
([k) O;kikfjd izkI; 90,000
(x) jksdM+ ,oa jksdM+ rqY;kad 1,10,000
Ke
14,00,000
[kkrksa dh fVIi.kh
#-
2. ewrZ ifjlaifÙk;k¡
la;=k ,oa e'khujh 5,00,000
Hkwfe ,oa Hkou 4,00,000
eksVj dkj 1,50,000
I+kQuhZpj 50,000
11,00,000
2021-22
214 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gy
nh?kdZ kyhu Í.k
Í.k&lerk vuqikr =
lerk ;k v'ak/kjd fuf/
nh?kZdkyhu Í.k = 1,50,000 #-
lerk = va'k iwt
¡ h + vkjf{kr ,oa vf/'ks"k + viw.kZ vkoaVu ij va'k vkosnu jkf'k
= 8,00,000 #- + 1,00,000 #- + 2,00,000
= 11,00,000 #-
1, 50, 000 #-
\Í.k&lerk vuqikr = = 0.136 : 1
11, 00, 000 #-
5-7-2 Í.k ij fu;ksftr iw¡th vuqikr
Í.k ij fu;ksftr iw¡th vuqikr nh?kZdkfyd Í.k gsrq oqQy ckgjh ,oa vkarfjd fuf/;ksa (fu;ksftr iw¡th
=
nh?kd
Z kfyd Í.k
fu;ksftr iw¡th (fuoy ifjliafÙk;k)¡
fu;ksftr iw¡th] nh?kZdkfyd Í.k + va'k/kjd fuf/ osQ cjkcj gksrh gSA oSdfYid rkSj ij bls fuoy
sh
ifjlaifÙk;ksa osQ :i esa fy;k tk ldrk gS tks fd oqQy ifjlaifÙk;ksa & pkyw nkf;Ro osQ cjkcj gksrh gSaA
mnkgj.k 7 ls fy, x, vk¡dM+kas ls fu;ksftr iwt
¡ h 5,00,000 #- + 15,00,000 #- = 20,00,000 #- Bhd blh
izdkj ls, fuoy ifjlaifÙk;k¡ ;Fkk 25,00,000 #- – 5,00,000 #- = 20,00,000 #- vkSj Í.k ij fu;ksftr iw¡th
Ke
5, 00, 000#-
vuqikr = 0.25 : 1 gSA
20, 00, 000 #-
egÙo& Í.k lerk vuqikr dh Hkk¡fr, ;g fofu;ksftr iw¡th esa nh?kZdkfyd Í.k osQ lekuqikr dks n'kkZrk
gSA fuEu vuqikr Í.knkrkvksa dks lqj{kk iznku djrk gS rFkk mPp vuqikr izca/u dks lerk ij O;kikj esa
enn djrk gSA mQij osQ izdj.k esa Í.k ij fu;ksftr i¡wth vuqikr vk/s ls de gS tks Í.k }kjk i;kZIr
dks"kksa vkSj Í.kksa osQ fy, i;kZIr lqj{kk dks Hkh n'kkZrk gSA
;g Hkh ns[kk tk ldrk gS fd Í.k ij fu;ksftr iw¡th vuqikr dks oqQy ifjlaifÙk;ksa osQ laca/ esa
Hkh ifjdfyr fd;k tk ldrk gSA rc ,sls izdj.k esa, ;g izk;% oqQy Í.k (nh?kZdkfyd Í.k + pkyw
nkf;Ro) rFkk oqQy ifjlaifÙk osQ vuqikr dks lanfHkZr djrk gS vFkkZr~ xSj&pkyw ,oa pkyw ifjlaifÙk;ksa
dk ;ksx (;k va'k /kjd fuf/ + nh?kZdkfyd Í.k + pkyw nkf;Ro) bls bl izdkj izdV fd;k tkrk gS
oQqy Í.k
Í.k ij fu;ksftr i¡wth vuqikr =
oqQy ifjlaifÙk;k¡
2021-22
ys[kkadu vuqikr 215
av
dk ;ksx 0-25 + 0.75 = 1 gSA ;fn izfr'kr osQ :i esa bls O;Dr fd;k tk, rks ;g oqQy fu;ksftr iw¡th
dk 25% Í.k fuf/ }kjk vkSj 75% LokfeRo fuf/ }kjk iw¡thdj.k gSA
mnkgj.k 9
fuEufyf[kr lwpukvksa ls Í.k lerk vuqikr, oqQy ifjlaifÙk;ksa ij Í.k vuqikr] LokfeRo vuqikr rFkk Í.k
ij fofu;ksftr iq¡th vuqikr Kkr dhft,μ
2021-22
216 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
ekpZ 31 2017 dk rqyu&i=k
fooj.k uksV jkf'k
la[;k #-
I. lerk rFkk ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 4,00,000
([k) vkjf{kr ,oa vf/'ks"k 1,00,000
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZ dkyhu Í.k 1,50,000
(iii) pkyw nkf;Ro 50,000
;ksx 7,00,000
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
;ksx
(d) LFkkbZ ifjlaifÙk;k¡
([k) xSj&pkyw fuos'k
(ii) pkyw ifjlaifÙk;k¡
av 4,00,000
1,00,000
2,00,000
7,00,000
sh
gy
Í.k
Ke
i) Í.k&lerk vuqikr =
lerk
Í.k = nh?kZdkyhu Í.k = 1,50,000 #-
lerk = va'k iw¡th + vkjf{kr ,ao vf/'ks"k
= 4,00,000 #- + 1,00,000 #-
= 5,00,000 #-
1, 50, 000
Í.k&lerk vuqikr = = 0.3 : 1
5, 00, 000
oQqy ifjliafÙk;k¡
ii) oqQy ifjlaifÙk;ksa ij Í.k vuqikr =
nh?kd
Z kyhu Í.k
oqQy ifjlaifÙk;k¡ = fLFkj ifjlaifÙk;k¡ + xSj pkyw fuos'k + pkyw ifjlaifÙk;k¡
= 4,00,000 #- + 1,00,000 #- + 2,00,000 #-
= 7,00,000 #-
nh?kZdkyhu Í.k = 1,50,000 #-
2021-22
ys[kkadu vuqikr 217
7, 00, 000
oqQy ifjlaifÙk;ksa ij Í.k vuqikr = = 4.67 : 1
1, 50, 000
v'ak/kjd fuf/
LokfeRo vuqikr = ;k
oqQy ifjlaifÙk;k¡
5, 00, 000
= = 0.71 : 1
7, 00, 000
nh?kd
Z kyhu Í.k
Í.k ij fofu;ksftr iw¡th vuqikr =
fofu;kfstr iwt
¡ h
fofu;ksftr iw¡th = va'k/kjd fuf/ + nh?kZdkyhu Í.k
= 5,00,000 #- + 1,50,000 #-
=
av
6,50,000 #-
nh?kd
Z kyhu Í.k
fofu;kfstr iwt
¡ h
sh
1, 50, 000
= = 0.23 : 1
6, 50, 000
mnkgj.k 10
Ke
,Dl fyfeVsM dk Í.k&lerk vuqikr 0-5:1 gSA fuEu esa ls fdlls Í.k bfDoVh vuqikr c<+sxk, ?kVsxk
;k ugha cnysxk\
(i) lerk va'k osQ vfrfjDr fuxZeu ij
(ii) nsunkjksa ls udnh izkfIr ij
(iii) eky dk udn foØ;
(iv) Í.ki=kksa dk 'kks/u
(v) m/kj ij eky dk Ø;
gy
vuqikr esa ifjorZu ewy vuqikr ij fuHkZj djrk gSA ;fn ;g ekusa fd ckgjh fuf/;k¡ 5,00,000 #- gSa vkSj
vkarfjd fuf/;k¡ 10,00,000 #- gSaA ;g Í.k&lerk vuqikr dks 0.5%1 n'kkZrk gSA vc ge Í.k&lerk
vuqikr ij fd, tkus okys ysu nsuksa osQ izHkko dk fo'ys"k.k djsaxsA
2021-22
218 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(i) eku yhft, 1,00,000 #- ewY; osQ lerk va'k fuxZfer fd, x,A ;g vkarfjd fuf/ dks c<+k
dj 11,00,000 #- cuk nsxkA vc u;k vuqikr 0.45%1 (5,00,000/11,00,000) gksxkA bl
izdkj, ;g Li"V gS fd lerk va'k dk vfrfjDr fuxZeu Í.k lerk vuqikr dks ?kVkrk gSA
(ii) nsunkj ls izkIr dh xbZ jksdM+] ckgjh ,oa vkarfjd nksuksa fuf/;ksa dks vifjofrZr NksM+ nsxk, pw¡fd
;g osQoy pkyw ifjlaifÙk;ksa dks izHkkfor djsxkA bl rjg ls, Í.k lerk vuqikr ;Fkkuqlkj jgsxkA
(iii) eky dk udn foØ; Í.k ;k lerk dks izHkkfor ugha djrk gS blfy, ;g Hkh vuqikr esa dksbZ
ifjorZu ugha djsxkA
(iv) eku yhft, fd 1,00,000 #i;s osQ Í.ki=k 'kksf/r fd, tkrs gSa, ;g nh?kZdkfyd Í.k dks
4,00,000 #- dj nsxkA vc u;k vuqikr 0.4%1 (4,00,000/10,00,000) gksxkA bl rjg Í.k i=kksa
dk 'kks/u Í.k lerk vuqikr dks ?kVk nsxkA
(v) m/kj ij eky dk Ø; Í.k ;k lerk dks izHkkfor ugha djsxk blfy, ;g vuqikr dks vifjofrZr
jgus nsxkA
egÙo & ;g vuwikr izdV djrk gS fd nh?kZdkfyd Í.kksa ij C;kt osQ fy, ykHkksa esa ls miYkCèkrk laHko
gks ldrh gSA
mnkgj.k 11
gy
dj osQ i'pkr~ fuoy ykHk = 60,000 #-
dj nj = 40%
dj ls iwoZ fuoy ykHk = dj osQ i'pkr fuoy ykHk × 100/(100 - dj nj)
= 60,000 #- × 100/(100-40)
= 1,00,000 #-
nh?kZdkfyd Í.k ij C;kt = 15% × 10,00,000 #- = 1,50,000 #-
2021-22
ys[kkadu vuqikr 219
2021-22
220 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
Lo;a tk¡fp, 2
(i) vuqikrksa osQ fuEu oxZ izeq[k :i ls tksf[ke dh x.kuk djrs gSaμ
(v) nzork] fØ;k'khyrk vkSj ykHkiznrk
(c) nzork] fØ;k'khyrk vkSj LVkWd
(l) nzork] fØ;k'khyrk vkSj ½.k
(n) nzork] ½.k vkSj ykHkiznrk
(ii) __________ vuqikr izeq[k :i ls izR;k; dh x.kuk djrs gSaμ
(v) nzork
(c) fØ;k'khyrk
(l) ½.k
(n) ykHkiznrk
(iii) ,d O;kolkf;d I+kQeZ dh __________ dh x.kuk mldh y?kqdkyhu ns;rkvksa osQ Hkqxrku dh {kerk
ls dh tkrh gSA
(v) fØ;k'khyrk
(c) nzork
(l) ½.k
(n) ykHkiznrk av
(iv) __________ vuqikr fofHkUu [kkrksa osQ izpkyu ls vkxe vFkok jksdM+ esa ifjoZru dh rhozrk osQ
lwpd gSaA
sh
(v) fØ;k'khyrk
(c) nzork
(l) ½.k
(n) ykHkiznrk
Ke
2021-22
ys[kkadu vuqikr 221
gy
LVkWd vkorZ vuqikr = izpkyu ls vkxe dh ykxr@vkSlr jgfr;k
izpkyu ls vkxe dh ykxr = izkjafHkd LVkWd + fuoy Ø; + e”knwjh + vkarfjd <qykbZ & vafre
LVkWd
= 18,000 #- + 46,000 #- + 14,000 #-+ 4,000 #-& 22,000 #
= 60,000 #-
vkSlr jgfr;k = izkjafHkd LVkWd + vafre jgfr;k@ 2
= (18,000 + 22,000)/2 = 20,000 #-
60, 000 #-
LVkWd vkorZ vuqikr =
20, 000 #-
= 3 xq.kk
mnkgj.k 13
av
fuEufyf[kr lwpuk ls LVkWd vkorZ vuqikr dk ifjdyu djsaA izpkyu ls vkxe
LVkWd 55,000 #-] ldy YkkHk vuqikr 10% gSA
gy
4,00,000 #-]vkSlr
sh
izpkyu ls vkxe = 4,00,000 #-
ldy YkkHk = 4,00,000 #- dk 10% = 40,000 #-
izpkyu ls vkxe dh ykxr = izpkyu ls vkxe dh ykxr & ldy ykHk
4,00,000 #- & 40,000 #- = 3,60,000 #-
jgfr;k vkorZ vuqikr = izpkyu ls vkxe dh ykxr@vkSlr jgfr;k
Ke
3, 60, 000 #-
=
55, 000 #-
= 6.55 xq.kk
mnkgj.k 14
,d O;kikjh vkSlru 40,000 #- dk LVkWd j[krk gSA mldk LVkWd vkorZ 8 xquk gSA ;fn og eky dks
izpkyu ls vkxe ij 20% ykHk ij csprk gS rks ldy ykHk dh jkf'k Kkr djsaA
gy
LVkWd vkorZ vuqikr = izpkyu ls vkxe dh ykxr@vkSlr LVkWd
8 = izpkyu ls vkxe dh ykxr/ 40,000 #-
izpkyu ls vkxe dh ykxr = 40,000 #- × 8
= 3,20,000 #-
100
izpkyu ls vkxe = izpkyu ls vkxe dh ykxr ×
80
2021-22
222 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
100
= 3, 20, 000 ×
80
= 4,00,000 #-
ldy ykHk = izpkyu ls vkxe & izpkyu ls vkxe dh ykxr
= 4,00,000 #- – 3,20,000 #- = 80,000 #-
Lo;a djsa
1- ldy ykHk dh jkf'k Kkr djsaμ
vkSlr LVkWd = 80,000 #-
LVkWd vkorZ vquikr = 6 xquk
foØ; ewY; = 25% ykxr ls mQij
2- LVkWd vkorZ vuqikr Kkr djsa
izpkyu ls okf"kZd vkxe
ldy ykHk
izkjafHkd LVkWd
vafre LVkWd
av =
=
=
=
2,00,000 #-
izpkyu ls vkxe dh ykxr dk
38,500 #-
41,500 #-
20%
sh
5-8-2 O;kikfjd izkI; vkorZ vuqikr
;g vuqikr izpkyu ls m/kj vkxe vkSj O;kikfjd izkI; osQ eè; lac/
a dks O;Dr djrk gSA bls fuEu izdkj
ls ifjdfyr fd;k tkrk gSA
Ke
ip
z kyu ls fuoy m/kj vkxe
O;kikfjd izkI; vkorZ vuqikr =
vkl
S r O;kikfjd ikzI;
(ikzjfaHkd nusnkj ,oa ikzI; foi=k $ vfare nusnkj vkjS ikzI; foi=k)
tgk¡ vkSlr O;kikfjd izkI; =
2
;gk¡ ;g è;ku ;ksX; gS fd lafnX/ Í.kksa osQ fy, dksbZ izko/ku ls iwoZ nsunkj dh jkf'k yh tk,A
egÙo& fdlh I+kQeZ dh nzork fLFkfr O;kikfjd izkI; ls olwyh dh rhozrk ij fuHkZj djrh gSA ;g vuqikr
,d ys[kkadu vof/ esa izkI;kas vkorZ osQ xq.kk vkSj muoQh udnh dh vksj laoQs r djrk gSA ;g vuqikr vkSlr
olwyh vof/ dh x.kuk esa Hkh lgk;d gksrk gS] ftldk ifjdyu vof/&o"kZ esa fnuksa ifjorZu vFkok
eghuksa dh la[;k dks O;kikfjd izkI; vkorZ vuqikr }kjk Hkkx djosQ fd;k tkrk gSA
vFkkZr~
fnukas vFkok eghukas dh l[a;k
O;kikfjd ikzI; vkorZ vuiqkr
2021-22
ys[kkadu vuqikr 223
mnkgj.k 15
fuEufyf[kr lwpuk ls O;kikfjd izkI; vkorZ vuqikr dk ifjdyu dhft,&
izpkyu ls oqQy vkxe = 4,00,000 #-
izpkyu ls uxn vkxe = izpkyu ls oqQy vkxe dk 20%
1-4-2016 dks O;kikfjd izkI; = 40,000 #-
31-3-2017 dks O;kikfjd izkI; = 1,20,000 #-
gy
ipz kyu ls fuoy m/kj vkxe
O;kikfjd izkI; vkorZ vuqikr =
vkl
S r O;kikfjd ikzI;
izpkyu ls m/kj vkxe = izpkyu ls oqQy vkxe & izpkyu ls udn vkxe
izpkyu ls udn vkxe = 4,00,000 #- dk 20%
=
=
av
4,00,000 # ×
4,00,000 #
20
100
= 80, 000 #-
3, 20, 000 #-
=
80, 000 #-
= 4 xq.kk
2021-22
224 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
egÙo μ;g vuqikr vkSlr Hkqxrku vof/ dks O;Dr djrk gSA fuEu vuqikr iwfrZdrkZvksa }kjk nh?kZdkyhu
½.k vof/ vFkok iwfrdrkZvksa dks Hkqxrku esa foyac dks iznf'kZr djrk gS tks fd ,d vPNh uhfr ugha
gS vkSj O;olk; dh izfr"Bk dks izHkkfor djrh gSA vkSlr Hkqxrku vof/ dh x.kuk vof/ o"kZ esa fnuks@a eghuksa
dh la[;k@O;kikfjd ns; vkorZ vuqikr lw=k ls dh tkrh gSA
mnkgj.k 16
fuEufyf[kr vk¡dM+ksa ls O;kikfjd ns; osQ vkorZ vuqikr dk ifjdyu dhft,&
#-
m/kj Ø; 2016-17 ds nkSjku = 12,00,000
1.4.2016 dks ysunkj = 3,00,000
1.4.2016 dks ns; foi=k = 1,00,000
31.3.2017 dks ysunkj = 1,30,000
31.3.2017 dks ns; foi=k = 70,000
gy
= 3,00,000 #-
12, 00, 000 #-
O;kikfjd ns; vkorZ vuqikr = = 4 x.qkk
3, 00, 000 #-
mnkgj.k 17
fuEufyf[kr lwpukvksa ls ifjdfyr djsa&
(i) O;kikfjd izkI; vkorZ vuqikr
(ii) vkSlr olwyh vof/
(iii) O;kikfjd ns; vkorZ vuqikr
(iv) vkSlr Hkqxrku vof/
#-
izpkyu ls vkxe 8,75,000
ysunkj 90,000
2021-22
ys[kkadu vuqikr 225
gy
ip
z kyu l s fuoy m/kj vkxe
(i) O;kikfjd izkI; vkorZ vuqikr =
vkSlr O;kikfjd ikzI;
8,75,000 #-
= 59,000 #- + 48,000 #- *
= 8.18 xq.kk
*vkSlr O;kikfjd izkI;ksa dks ifjdfyr djus osQ ozQe esa, vk¡dM+ksa dks 2 ls foHkkftr ugha fd;k
=
365
4,20,000 #.
=
1,42,000 #.
= 2.96 xq.kk
365
(iv) vkSlr Hkqxrku vof/ =
O;kikfjd n;s vkorZ Hkqx rku
365
=
2.96
= 123 fnu
* D;kssafd m/kj Ø; dh lwpuk ugh nh xbZ gS] blhfy;s bls gh fuoy m/kj Ø; ekuk tk,xkA
2021-22
226 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
5-8-4 fuoy ifjlaifÙk;k¡ vFkok (fofu;ksftr iw¡th) vkorZ vuqikr
;g vuqikr izpkyu ls vkxe vkSj fuoy ifjlaifÙk;k¡@(vFkok fofu;ksftr iw¡th) osQ eè; laca/ dks O;Dr
djrk gSA mPp vkorZ csgrj fØ;k'khyrk vkSj ykHkiznrk dks n'kkZrk gSA bldk ifjdyu fuEu izdkj fd;k
tkrk gSμ
fuoy ifjlaifÙk;k¡ (vFkok fu;ksftr iw¡th) vkorZ vuqikr = izpkyu ls fuoy vkxe@fofu;ksftr iw¡th
fofu;ksftr iw¡th vkorZ vuqikr] tks fd fofu;ksftr iw¡th (vFkok fuoy ifjlaifÙk;k¡) osQ vkorZ
dk vè;;u djrh gS vkxs dk fo'ys"k.k fuEuor~ nks vkorZ vuqikrksa }kjk fd;k tkrk gSA
ip
z kyu ls fuoy vkxe
(v) LFkk;h ifjlaifÙk;k¡ vkorZ vuqikr =
fuoy LFkk;h ifjliafÙk;k¡
(c) dk;Z'khy iw¡th vkorZ = izpkyu ls fuoy vkxe@dk;Z'khy iw¡th
av
egRo & fofu;ksftr iw¡th] dk;Z'khy iw¡th vkSj LFkk;h ifjlaifÙk;ksa dk mPp vkorZ vPNs laosQr gSa rFkk
lalk/uksa osQ oqQ'kyre mi;ksx ls lacaf/r gSaA fofu;ksftr iw¡th vFkok blosQ fdlh Hkh ?kVd osQ mi;ksx
dks vkorZ vuqikr O;Dr djrk gSA mPprj vkorZ oqQ'kyre mi;ksx dks n'kkZrk gS ftlosQ ifj.kkeLo:i
O;olk; esa mPprj nzork vkSj ykHkiznÙkk izkIr gksrh gSA
sh
mnkgj.k 18
fuEufyf[kr lwpuk ls (i) fuoy ifjlaifÙk vkorZ (ii) LFkk;h ifjlaifÙk vkorZ (iii) dk;Z'khy iw¡th vkorZ
vuqikr Kkr djsaA
(#-) (#-)
Ke
2021-22
ys[kkadu vuqikr 227
Lo;a tk¡fp, 3
#-
#-
= 15 xq.kk
sh
(i) m/kj ,oa olwyh uhfr;ksa osQ ewY;kadu esa _________ mi;ksxh gSA
(d) vkSlr Hkqxrku vof/
([k) pkyw vuqikr
(x) vkSlr olwyh vof/
(?k) pkyw ifjlaifÙk vkorZ
Ke
2021-22
228 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(v) _________ fo'ks"k :i ls vkSlr Hkqxrku vof/ esa fnypLih j[krs gSa] pw¡fd ;g mUgsa iQeZ osQ ns;
Hkqxrku <+k¡ps dh lwpuk nsrk gS&
(d) miHkksDrk
([k) va'k/kjh
(x) Í.kxzkgh ,oa vkiwfrZdrkZ
(?k) ½.knkrk ,oa Øsrk
(vi) _________ vuqikr iQeZ dh nh?kdkyhu izpkyuksa osQ lanHkZ esa vkykspukRed lwpuk,¡ nsrs gSa&
(d) nzork
([k) fØ;k'khyrk
(x) Í.k 'kks/u {kerk
(?k) ykHkiznrk
5- 9 ykHk iznrk vuqikr
av
ykHkiznrk ;k foÙkh; fu"iknu eq[;r% YkkHk&gkfu fooj.k esa la{ksiho`Qr fd;k tkrk gSA ykHkiznrk vuqikr
dk ifjdyu ,d O;olk; dh vtZu {kerk osQ fo'ys"k.k osQ fy, fd;k tkrk gS tksfd O;olk; esa
fu;ksftr lalk/uksa osQ mi;ksx osQ ifj.kkeLo:i gksrk gSA O;olk; esa fu;ksftr lalk/uksa osQ mi;ksx vkSj
ykHk osQ chp ,d fudV lac/ gSA O;olk; dh ykHkiznrk dks fo'ysf"kr fd, tkus gsrq lkekU; rkSj ij
sh
bLrseky fd, tkus okys vuqikr ;s gSa&
1- ldy ykHk vuqikr
2- izpkyu vuqikr
3- izpkyu ykHk vuqikr
4- fuoy ykHk vuqikr
Ke
2021-22
ys[kkadu vuqikr 229
gks ldrk gSA fuEu vuqikr izfrowQy Ø; vkSj foØ; uhfr dks bafxr djrk gSA lkjka'k esa ;g dgk tk ldrk
gS fd mPp ldy ykHk vuqikr vPNk laosQr gSA
mnkgj.k 19
o"kZ 2016-17 osQ fy, fuEu lwpuk miyC/ gS, ldy ykHk vuqikr dh x.kuk djsaA
#-
izpkyu ls vkxe udn 25,000
m/kj 75,000
Ø; udn 15,000
m/kj 60,000
vkod <qykbZ 2,000
osru 25,000
jgfr, esa deh 10,000
gy
cká okilh
et+nwjh
av 2,000
5,000
sh
izpkyu ls vkxe = udn izpkyu ls vkxe + m/kj izpkyu ls vkxe
= 25,000 #- + 75,000 #- = 1,00,000 #-
fuoy [kjhn = udn Ø; + m/kj Ø; – cká okilh
= 15,000 #- + 60,000 #- – 2,000 #- = 73,000 #-
izpkyu ls vkxe = Ø; + (izkjafHkd jgfr;k – vafre jgfr;k) + izR;{k O;;
Ke
ldy ykHk
ldy ykHk vuqikr = ´ 100
ip
z kyu ls fuoy vkxe
10,000
= × 100
1,00,000
= 10%
5-9-2 izpkyu vuqikr
bl vuqikr dh x.kuk izpkyu ls vkxe dh rqyuk esa izpkyu ykxr osQ fo'ys"k.k gsrq dh tkrh gSA bldk x.kuk
lw=k gSμ
izpkyu vuqikr = (izpkyu ls vkxe dh ykxr + izpkyu O;;)@ izpkyu ls fuoy vkxe × 100
izpkyu O;;ksa esa dk;kZy; O;;, iz'kklfud O;;, foozQ; O;;] forj.k O;;] ßkl] rFkk deZpkjh fgr O;;
vkfn 'kkfey gSaA
2021-22
230 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
izpkyu ykxr osQ fu/kZj.k esa xSj&izpkyu vk; vkSj O;; tSls fd ifjlaifÙk;ksa osQ foozQ; ij gkfu] C;kt,
Hkqxrku] ykHkka'k izkfIr, vkx ls gkfu, lV~Vs ls vf/ykHk vkfn dks vyx dj fn;k tkrk gSA
5-9-3 izpkyu ykHk vuqikr
;g vuqikr izpkyu lqj{kk lhek dks iznf'kZr djrk gSA bldh izR;{k vFkok izpkyu vuqikr osQ vof'k"V
osQ :i esa x.kuk dh tk ldrh gSA
izpkyu ykHk vuqikr = 100 – izpkyu vuqikr
oSdfYid :i ls] bldh x.kuk fuEu izdkj dh tk ldrh gSμ
izpkyu ykHk
izpkyu ykHk vuqikr = × 100
ip
z kyu ls vkxe
tgk¡ izpkyu ykHk = izpkyu ls vkxe & izpkyu ykxr
egÙo& izpkyu vuqikr dh x.kuk izpkyu ls vkxe osQ laca/ esa foÙkh; izHkkj jfgr izpkyu ykxr osQ
av
lanHkZ esa dh tkrh gSA bldk mi ifj.kke ^^izpkyu ykHk vuqikr** gSA ;g vuqikr O;olk; osQ fu"iknu
osQ fo'ys"k.k esa lgk;d gksrk gS vkSj O;olk; dh izpkyu dk;Z{kerk ij izdk'k Mkyrk gSA ;g vuqikr
varj iQeZ vkSj varjk iQeZ rqyuk gsrq mi;ksxh gSA fuEu izpkyu vuqikr ,d vPNk laosQr gksrk gSA
sh
mnkgj.k 20
fuEufyf[kr lwpukvksa ls ldy ykHk vuqikr rFkk izpkyu vuqikr dk ifjdyu dhft,
#-
izpkyu ls vkxe 3,40,000
Ke
gy
ldy ykHk = izpkyu ls vkxe & izpkyu ls vkxe dh ykxr
= 3,40,00 #- & 1,20,000 #-
= 2,20,000 #-
ldy ykHk
ldy ykHk vuqikr = × 100
ip
z kyu ls vkxe
2,20,000 #-
= ´ 100
3,40,000 #-
= 64.71%
izpkyu ykxr = izpkyu ls vkxe dh ykxr + foozQ; O;; + iz'kklfud
O;;
= 1,20,000 #- + 80,000 #- + 40,000 #-
= 2,40,000 #-
2021-22
ys[kkadu vuqikr 231
ip
z kyu ykxr
izpkyu vuqikr = × 100
ip
z kyu ls fuoy vkxe
2,40,000 #-
= ´ 100
3,40,000 #-
= 70.59%
5-9-4 fuoy ykHk vuqikr
fuoy ykHk vuqikr ykHk esa lHkh ensa lfEefyr&ladYiuk ij vk/kfjr gSaA ;g izpkyu ,oa xSj&izpkyu
O;;ksa vkSj vk;ksa osQ i'pkr~ fuoy ykHk osQ izpkyu ls vkxe osQ laca/ dks iznf'kZr djrk gSA bls fuEu
izdkj ls ifjdfyr fd;k tkrk gSA
fuoy ykHk
fuoy ykHk vuqikr = × 100
izpkyu ls vkxe
lkekU;r% fuoy ykHk dj osQ i'pkr~ ykHk (PAT) dks n'kkZrk gSA
av
egÙo& ;g vuqikr izpkyu ls vkxe dk fuoy ykHk dh lqj{kk lhek osQ ekiu ls lacaf/r gSA ;g u
osQoy ykHk iznrk dks n'kkZrk gS vfirq] ;g fuos'k ij izR;k; dh x.kuk osQ fy, izeq[k pj gSA ;g O;olk;
dh laiw.kZ dk;Z{kerk dk izn'kZu djrk gS vkSj fuos'kdksa osQ n`f"Vdks.k esa ;g egÙoiw.kZ vuqikr gSA
sh
mnkgj.k 21
,d daiuh dk ldy ykHk vuqikr 25% gSA izpkyu ls m/kj vkxe 20,00,000 #- gS vkSj izpkyu
ls uxn vkxe oqQy izpkyu ls vkxe dk 10% gSA ;fn daiuh osQ vizR;{k O;; 50,000 #- gS rks ldy
ykHk dk ifjdyu djsaA
Ke
gy
10
udn foozQ; = 20, 00, 000 ´
90
= 2,22,222 #-
blfy, oqQy foozQ; gqbZ = 22,22,222. #-
ldy ykHk =.25 × 22,22,222 = 5,55,555 #-
fuoy ykHk = 5,55,555 #- – 50,000 #-
= 5,05,555 #-
fuoy ykHk vuqikr = fuoy ykHk@ izpkyu ls vkxe × 100
= 5,05,555/22,22,222 × 100
= 22.75%
2021-22
232 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
lfEefyr gSaA oSdfYid :i ls fu;ksftr iw¡th esa xSj&pkyw ifjlaifÙk;k¡ vkSj dk;Z'khy i¡wth 'kkfey gSaA bl
vuqikr dh x.kuk gsrq ykHk ls vk'k; C;kt vkSj dj ls iwoZ ykHk (PBIT) ls gSA var% bls fuEu izdkj
Kkr fd;k tkrk gSμ
C;kt vkSj dj l s iwo Z ykHk
fuos'k ij izR;k; (vFkok fu;ksftr iw¡th) = × 100
fu;ksf tr it
¡w h
egÙo& ;g vuqikr O;olk; esa fu;ksftr iwt ¡ h ij izR;k; dk ekid gSA ;g va'k/kfj;ks]a ½.ki=k /kjdksa rFkk
nh?kZdkyhu Í.k osQ ekè;e ls ,df=kr fuf/ osQ mi;ksx }kjk O;olk; dh dk;Z{kerk dk izn'kZu djrk gSA varj
iQeZ rqyuk osQ fy, fu;ksftr iw¡th ij izR;k; ykHkiznrk dk vPNk ekid gSA ;g vuqikr n'kkZrk gS fd
D;k iQeZ Hkqxrku fd, x, C;kt nj dh rqyuk esa fu;ksftr iw¡th ij mPp izR;k; vftZr dj jgh gS vFkok
ughaA
5-9-6 va'k/kjd fuf/ ij izR;k;
av
;g vuqikr va'k/kjdksa osQ n`f"Vdks.k ls egÙoiw.kZ gS tks ;g n'kkZrk gS fd D;k va'k/kjdksa }kjk iQeZ esa fd,
x, fuos'k ij mi;qDr izR;k; vftZr gks jgk gS vFkok ughaA ;g vuqikr fuos'k ij izR;k; ls
vf/d gksuk pkfg, vU;Fkk bldk eryc gS fd daiuh dh fuf/;ksa dk ykHkizn fuos'k ugha fd;k x;k gSA
va'k/kjdksa osQ n`f"Vdks.k ls ykHkiznrk osQ csgrj ekiu dh x.kuk oqQy va'k/kjd fuf/ ij izR;k;
sh
dks fu/kZfjr djosQ dh tk ldrh gS bls fuoy laifÙk ij izR;k; (RONW) Hkh dgk tkrk gS vkSj bldh
x.kuk fuEu izdkj dh tkrh gSμ
dj oQs i'pkr~ ykHk
va'k/kjd fuf/ ij izR;k; = × 100
v'ak/kjd fuf/
Ke
2021-22
ys[kkadu vuqikr 233
av
100 #- gS rks ewY; vtZu vuqikr 10 (100@10) gksxkA ;g iQeZ dh dekbZ esa o`f¼ rFkk mlosQ va'k
dh ckt+kj ewY; dh roZQlaxrrk osQ ckjs esa fuos'kdksa dh vis{kkvksa dks izfrfcafcr djrk gSA ewY; vtZu
vuqikr m|ksx ls m|ksx rFkk ,d m|ksx esa daiuh ls daiuh esa fHkUu gksrk gS rFkk ;g fuos'kdksa osQ mlosQ
Hkkoh vocks/u ij fuHkZj djrk gSA
sh
mnkgj.k 22
fuEufyf[kr fooj.kksa ls fuos'k ij izR;k; dks ifjdfyr dhft,μ
#- . #-
Ke
lkFk gh va'k/kjd fuf/ ij izR;k;] izfr va'k vtZu (EPS), izfr va'k iqLrd ewY; vkSj ewY; vtZu
vuqikr Kkr djsa ;fn va'k dk ckt+kj ewY; 34 :i;s vkSj dj osQ i'pkr~ fuoy ykHk 1,50,000 gS vkSj
dj dh jkf'k 50,000 #- gSA
gy
C;kt ,oa dj ls iwoZ ykHk = 1,50,000 #- + Í.k i=kksa C;kt + dj
= 1,50,000 #- + 40,000 #- + 50,000 #- = 2,40,000 #-
fofu;ksftr iw¡th = lerk va'k iw¡th + vf/ekuh va'k iw¡th + lkekU; vkjf{kr +
Í.k i=k
= 4,00,000 #- + 1,00,000 #- + 1,84,000 #-
+ 4,00,000 #- = 10,84,000 #-
2021-22
234 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
fuos'k ij izR;k; = C;kt o dj ls iwoZ ykHk@fofu;ksftr iw¡th × 100
2, 40, 000#-
= ´ 100 = 22.14%
10, 84, 000 #-
va'k/kjd fuf/ = lerk va'k iw¡th + vf/ekuh va'k iw¡th + lkekU; vkjf{kr
= 4,00,000 #- + 1,00,000 #- + 1,84,000 #-
= 6,84,000
=
av lerk va'k/kjdkas grsq miyC/ ykHk
lerk v'akkas dh l[a;k
1, 38, 000 #-
= 3.45 # .
sh
40, 000 #-
vf/ekuh va'kksa ij ykHkak'k = YkkHkka'k dh nj × vf/ekuh va'k iw¡th
= 1,00,000 #- dk 12%
= 12,000 #-
lerk va'k/kjdksa gsrq miyC/ ykHk = dj osQ i'pkr~ ykHk – vf/eku ykHkka'k
Ke
2021-22
ys[kkadu vuqikr 235
;gk¡ ;g è;ku fn;k tk ldrk gS fd fofo/ vuqikr ,d&nwljs ls ijLij lacaf/r gksrs gSaA dbZ ckj
nks ;k nks ls vf/d vuqikr dh lfefJr tkudkjh nh gksrh gS vkSj oqQN vKkr vk¡dM+ksa dks ifjdfyr
djuk gksrk gSA ,slh ifjfLFkfr esa vKkr vk¡dM+ksa dks irk djus esa vuqikrksa osQ lw=k lgk;d gksrs gSaA (ns[ksa
mnkgj.k 23 o 24)
mnkgj.k 23
2021-22
236 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 24
pkyw vuqikr gS 2.5:1, pkyw ifjlaifÙk;k¡ gSa 50,000 #- vkSj pkyw nkf;Ro gSa 20,000 #- pkyw vuqikr
2:1 ykus osQ fy, pkyw ifjlaifÙk;ksa esa fuf'pr :i ls fdruh deh ykuh pkfg, ?
gy
pkyw nkf;Ro = 20,000 #-
2%1 vuqikr osQ fy,, pkyw ifjlaifÙk;k¡ fuf'pr :i ls 2 × 20,000 #- = 40,000 #-
pkyw ifjlaifÙk;ksa dk orZeku Lrj = 50,000 #-
vfuok;Z fxjkoV = 50,000 – 40,000 #-
= 10,000 #-
mnkgj.k 25
ys[kk iqLrdksa ls 31 ekPkZ] 2017 dh ,d daiuh dh fuEufyf[kr lwpuk yh xbZ gSμ
fooj.k
jgfr;k
oqQy pkyw ifjlaifÙk;k¡
va'k/kjd fuf/
av #-
1,00,000
1,60,000
4,00,000
sh
13% Í.ki=k 3,00,000
pkyw nkf;Ro 1,00,000
dj ls igys fuoy ykHk 3,51,000
izpkyu ls vkxe dh ykxr 5,00,000
Ke
Kkr dhft,μ
(i) pkyw vuqikr
(ii) rjyrk vuqikr
(iii) Í.k lerk vuqikr
(iv) C;kt O;kfIr vuqikr
(v) jgfr;k vkorZ vuqikr
gy
pkyw ifjliafÙk;k¡
(i) pkyw vuqikr =
pkyw nkf;Ro
1, 60, 000 #-
= =1.6:1
1.00.000 # -
(ii) rjy ifjlaifÙk;k¡ = pkyw ifjlaifÙk;k¡ – jgfr;k
= 1,60,000 #- – 1,00,000 #-
= 60,000 #-
2021-22
ys[kkadu vuqikr 237
ip
z kyu ls vkxe dh ykxr
(v) jgfr;k vkorZ vuqikr =
vkSl r jgfr;k
#-
Ke
5, 00, 000
= = 5 x.
q kk
1, 00, 000 #-
uksVμ vkjafHkd jgfr;k o vafre jgfr;k dh lwpuk osQ vHkko esa fn, x, jgfr;k dks gh vkSlr jgfr;k
ekuk tkrk gSA
mnkgj.k 26
fuEu lwpukvksa ls Kkr djsaμ
(i) izfr va'k vtZu (ii) izfr va'k iqLrd ewY;
(iii) YkkHkak'k Hkqxrku vuqikr (vi) ewY; vtZr vuqikr
fooj.k #-
70,000 lerk va'k (izfr 10 #-) 7,00,000
YkkHkka'k ls iwoZ fdarq dj osQ
i'pkr~ fuoy ykHk 1,75,000
izfr va'k ck”kkj eqY; 13
?kksf"kr ykHkak'k @ 15%
2021-22
238 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gy
=
av
izfr v'ak YkkHkk'ak
izfr va'k vtuZ
1.50
= 0.61
sh
2.50
13
= = 5.20
2.50
2021-22
ys[kkadu vuqikr 239
lkjka'k
vuqikr fo'ys"k.kμ foÙkh; fooj.k fo'ys"k.k dk ,d egÙoiw.kZ lk/u vuqikr fo'ys"k.k gSA ys[kkadu
vuqikr nks ys[kkadu la[;kvksa osQ chp laca/ dk izfrfuf/Ro djrs gSaA
vuqikr fo'ys"k.k dk mís';μ vuqikr fo'ys"k.k dk mís'; O;olk; dh ykHkiznrk, nzork, Í.k 'kks/u
{kerk rFkk lfozQ;rk Lrj osQ xgu fo'ys"k.k dks miyC/ djkrk gSA bldk mís'; O;olk; dh dfBukb;ksa
o izcy {ks=kksa dh igpku djkuk Hkh gSA
vuqikr fo'ys"k.k osQ ykHkμ vuqikr fo'ys"k.k dbZ ykHk iznku djrk gS ftlesa foÙkh; fooj.k fo'ys"k.k,
fu.kZ; dh lqlkè;rk le>us esa enn] tfVy vk¡dM+ksa dk ljyhdj.k djus rFkk laca/ LFkkfir djus,
rqyukRed fo'ys"k.k osQ lgk;d osQ :i esa, dfBukbZ {ks=k dh igpku rFkk SWOT fo'ys"k.k oQks ;ksX;
cukrk gS rFkk fofHkUu rqyuk,¡ iznku djrk gSA
vuqikr fo'ys"k.k dh lhek,¡μ vuqikr fo'ys"k.k dh dbZ lhek,¡ gksrh gSaA oqQN ,d ys[kkadu vk¡dM+ksa
av
ij vk/kfjr ewy lhekvksa osQ dkj.k gksrh gSa ftu ij ;g vk/kfjr gksrs gSaA igys lewg esa ,sfrgkfld
fo'ys"k.k, ewY; ifjorZu Lrjksa dh mis{kk, xq.kkRed mis{kk ;k xSj&ekSfnzd (eqnzkRed) igyw] ys[kkadu
vk¡dM+ksa dh lhek,¡ ys[kkadu i¼fr;ksa (izFkkvksa) dh fofHkUurk,¡ rFkk iwokZuqeku 'kkfey gSaA nwljs lewg
esa lk/u u fd lkè;, leL;k gy u dj ikus dh {kerk dk vHkko rFkk vlac¼ vk¡dM+kas osQ chp vuqikr
sh
tSls ?kVd 'kkfey gSaA
vuqikrksa osQ izdkjμ ;gk¡ ij vusd izdkj osQ vuqikr tSls fd nzork, Í.k 'kks/u {kerk, lfozQ;rk ,oa
ykHkiznrk vuqikr gSaA nzork vuqikr osQ varxZr pkyw vuqikr rFkk rjy vuqikr lfEefyr gksrk gSA Í.k
'kks/u {kerk dk ifjdyu O;olk; dh bl {kerk fu/kZj.k gsrq fd;k tkrk gS fd og
Ke
y?kqdkfyd Í.kksa dh vis{kk nh?kZdkfyd Í.kksa dh lsok,¡ iwjh dj ik,xk ;k ughaA blosQ varxZr Í.k
vuqikr oqQy ifjlaifÙk ,oa Í.k vuqikr, LokfeRo vuqikr rFkk C;kt laj{k.k vuqikr 'kkfey gksrk gSA
vkorZ vuqikr O;olk; }kjk dh xbZ vf/d foozQ; ;k vkorZ dh {kerk }kjk fof'k"Vho`Qr lfozQ;rk Lrj
dks iznf'kZr djrh gS vkSj blesa jgfr;k vkorZ] O;kikfjd izkI; vkorZ, O;kikfjd ns; vkorZ, dk;Z'khy
iw¡th vkorZ, fLFkj ifjlaifÙk vkorZ rFkk pkyw ifjlaifÙk vkorZ 'kkfey gSaA ykHkiznrk vuqikr O;olk;
dh vtZu {kerk osQ fo'ys"k.k gsrq fd;k tkrk gS tksfd O;olk; esa fu;ksftr lalk/uksa dks mi;ksfxrk dk
ifj.kke gksrk gSA bu vuqikrksa osQ varxZr ldy ykHk vuqikr, izpkyu vuqikr, fuoy ykHk vuqikr,
fuos'k (iw¡th fofu;ksftr) ij izR;k;] izfr va'k vtZu, iqLrd ewY; izfr va'k] ykHkak'k izfr va'k rFkk
ewY; vtZu vuqikr vkrs gSaA
2021-22
240 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
vH;kl gsrq iz'u
d- y?kq mÙkjh; iz'u
1- vuqikr fo'ys"k.k ls vki dk D;k rkRi;Z gS\
2- vuqikrksa osQ fofo/ izdkj dkSu&ls gSa\
3- vè;;u ls budk D;k laca/ LFkkfir gksxkμ
(d) jgfr;k vkorZ
([k) O;kikfjd izkI; vkorZ
(x) O;kikfjd ns; vkorZ
(?k) dk;Z'khy iw¡th vkorZ
4- ,d O;kolkf;d Ik+ QeZ dh nzork mldh nh?kZdkfyd nkf;Roksa osQ le; vkus ij Hkqxrku gsrq mldh {kerk
dh larqf"V gsrq ekih tkrh gSA bl mís'; ds fy, fdu vuqikrksa dk iz;ksx fd;k tkrk gS ? fVIi.kh
dhft,A
av
5- ,d eky lwph dh vkSlr vk;q dks ml vkSlr le;kof/ osQ :i esa ns[kk tkrk gS ftlesa og I+kQeZ
}kjk /kfjr dh tkrh gSA dkj.k lfgr O;k[;k dhft,A
[k- nh?kZ mÙkjh; iz'u
1- nzork vuqikr D;k gS\ pkyw ,oa rjy vuqikr osQ egÙo dh ppkZ dhft,A
sh
2- vki ,d iQeZ dh Í.k'kks/u {kerk dk vè;;u oSQls djsaxs\
3- fofHkUu izdkj osQ ykHkiznrk vuqikr dkSu&dkSu ls gaSA bUgsa oSQls Kkr fd;k tkrk gS\
4- pkyw vuqikr lexz nzork dk csgrj eki osQoy rHkh miyC/ djkrk gS tc ,d iQeZ dh eky lwph
vklkuh ls jksdM+ esa u ifjofrZr gks losQA ;fn eky lwph rjy gS rks lexz nzork osQ ekiu gsrq rjy
Ke
2021-22
ys[kkadu vuqikr 241
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkkbZ ifjlaifÙk;k¡
ewrZ ifjlaifÙk;k¡ 7,53,000
(ii) pkyw ifjlaifÙk;k¡
(d) jgfr;k 55,800
([k) O;kikfjd izkI; 28,800
(x) jksdM+ ,oa jksdM+ rqY;kad 59,400
;ksx 8,97,000
2021-22
242 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
pkyw vuqikr rFkk rjYkrk vuqikr Kkr dhft,A
(mÙkjμ pkyw vuqikr 0.8%1; rjyrk vuqikr 0.4%1)
3- pkyw vuqikr 3:5 gSA dk;Z'khy iwt
¡ h 90,000 #- gSA pkyw ifjlaifr;ksa rFkk pkyw nkf;Ro dh jkf'k ifjdfyr djsAa
(mÙkjμ pkyw ifjlaifÙk;k¡ 1,26,000 #- ,oa pkyw nkf;Ro 36,000 #-)
4- 'kkbu fyfeVsM dk pkyw vuqikr 4-5%1 ,oa rjy vuqikr 3%1 gSA ;fn jgfr;k 36,000 #- gS rks pkyw nkf;Ro
,oa pkyw ifjlaifÙk;k¡ ifjdfyr djsaA
(mÙkjμ pkyw ifjlaifÙk;k¡ 1,08,000 #-, pkyw nkf;Ro 24,000 #-)
5- ,d daiuh dh pkyw nkf;Ro 75,000 #- gS, ;fn pkyw vuqikr 4%1 gS rFkk rjy vuqikr 1%1 gS rks pkyw
ifjlaifÙk;ksa, rjy vuqikr ,oa jgfr, dk ewY; ifjdfyr dhft,A
(mÙkjμ pkyw ifjlaifÙk;k¡ 3,00,000 #-] rjy vuqikr 75,000 #-] rFkk jgfr;k 2,25,000 #- gS)
6- gkaMk fya- dk jgfr;k 20,000 #- gS, oqQy rjy ifjlaifÙk;k¡ 1,00,000 #- gSaA vkSj rjy vuqikr 2%1 gSA
pkyw vuqikr ifjdfyr dhft,A
7-
(mÙkjμ pkyw vuqikr 2.4%1)
oqQy ifjlaifÙk;k¡
pkyw nkf;Ro
av
fuEufyf[kr tkudkjh ls Í.k lerk vuqikr ifjdfyr dhft,μ
15,00,000
6,00,000
#-
sh
oqQy Í.k 12,00,000
(mÙkjμ Í.k lerk vuqikr 2%1)
8- pkyw vuqikr ifjdfyr djsa, ;fn, jgfr;k 6,00,000 #- gSA rjy ifjlaifÙk;k¡ 24,00,000 #- gSA rjy
vuqikr 2%1
Ke
2021-22
ys[kkadu vuqikr 243
jgfr;k 15,000
izpkyu O;; 20,000
izpkyu ls vkxe 60,000
izpkyu ls vkxe dh ykxr 30,000
(mÙkjμ pkyw vuqikr 2%1, rjy vuqikr 1-14%1, izpkyu vuqikr 83-3%, ldy ykHk vuqikr 50%)
11- fuEufyf[kr tkudkjh ls ifjdfyr djsaA
(i) ldy ykHk vuqikr (ii) jgfr;k vkorZ vuqikr (iii) pkyw vuqikr (iv) rjy vuqikr (v) fuoy ykHk
vuqikr (vi) dk;Z'khy iw¡th vuqikr
izpkyu ls vkxe 25,20,000
fuoy ykHk 3,60,000
izpkyu ls vkxe dh ykxr 19,20,000
nh?kZdkyhu Í.k 9,00,000
O;kikfjd ns; 2,00,000
vkSlr jgfr;k
pkyw ifjlaifÙk;k¡
LFkkbZ ifjlaifÙk;k¡
rjy nkf;Ro
av 8,00,000
7,60,000
14,40,000
6,00,000
sh
C;kt o dj ls iwoZ fuoy ykHk 8,00,000
(mÙkjμ ldy ykHk vuqikr 23.81%; jgfr;k vkorZ vuqikr 2.4 xq.kk, pkyw vuqikr 2.6:1; rjy
vuqikr 1.27:1; fuoy ykHk vuqikr 14.21%; dk;Z iw¡th vuqikr 2.625 xq.kk)
12- fuEu tkudkjh ls ldy ykHk vuqikr, dk;Z'khy iw¡th vkorZ vuqikr] Í.k lerk vuqikr rFkk LokfeRo
Ke
2021-22
244 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
izpkyu ls vkxe 50,000
ozQ; 25,000
(mÙkjμ jgfr;k vkorZ vuqikr 4.33 xq.kk)
15- ,d O;kikfjd I+kQeZ dk vkSlr jgfr;k 20,000 #- (ykxr) gSA ;fn jgfr;k vkorZ vuqikr 8 xq.kk gS vkSj
iQeZ foozQ; ij 20% ldy ykHk ij eky csprh gS, rks I+kQeZ dk ykHk lqfuf'pr dhft,A
(mÙkjμ ldy ykHk 40,000 #-)
16- vkius ,d daiuh dh nks o"kZ dh fuEu lwpuk,¡ ,d=k dh gSaμ
2015-16 2016-17
01 viSzy dks O;kikfjd izkI; 4,00,000 5,00,000
31 ekpZ dks O;kikfjd izkI; 5,60,000
31 ekpZ dks O;kikfjd jgfr;k 6,00,000 9,00,000
izpkyu ls vkxe (ldy ykHk ls izpkyu ls
vkxe dh ykxr dk 25 % gS ) 3,00,000 24,00,000
17-
av
jgfr;k vkorZ vuqikr rFkk O;kikfjd izkI; vkorZ vuqikr ifjdfyr dhft,A
(mÙkjμ jgfr;k vkorZ vuqikr 2.67 xq.kk, O;kikfjd izkI; vkorZ vuqikr 4.41 xq.kkA); 2016-17 dk
jgfr;k vkorZ vuqikr 2-13 xq.kk gS; izkI; vkorZ vuqikr 4-53 xq.kk gSA
fn, x, rqyu&i=k ,oa vU; lwpukvksa ls fuEufyf[kr vuqikrksa dk ifjdyu dhft,μ
sh
(i)Í.k lerk vuqikr (ii) dk;Z'khy iw¡th vkorZ vuqikr (iii) O;kikfjd izkI; vkorZ vuqikr
31 ekpZ 2017 ij rqyu&i=k
fooj.k uksV la[;k jkf'k #-
Ke
2021-22
ys[kkadu vuqikr 245
vkjafHkd jgfr;k
vafre jgfr;k
fuoy ykHk
av 50,000
60,000
2.17.900
#-
sh
izpkyu ls vkxe 4,00,000
10% Í.ki=k 2,50,000
ldy ykHk 1,94,000
jksdM+ ,oa jksdM+ rqY;kad 40,000
Ke
19- fuEu lwpuk osQ vk/kj ij ifjdfyr djsaμ (d) Í.k lerk vuqikr ([k) oqQy ifjlaifÙk;ksa dk ½.k ls
vuqikr
(x) LokfeRo vuqikr #-
lerk va'k iw¡th 75,000
viw.kZ vkoaVu ij vkosnu jkf'k 25,000
2021-22
246 ys[kk'kkL=k & oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
lkekU; vkjf{kr 45,000
ykHk&gkfu fooj.k dk 'ks"k 30,000
Í.ki=k 75,000
O;kikfjd ns; 40,000
cdk;k O;; 10,000
(mÙkjμ Í.k lerk vuqikr 0.43:1; oqQy ifjlaifÙk;ksa dk ½.k ls vuqikr 4:1; LokfeRo vuqikr
0.58:1 )
20- izpkyu ls vkxe dh ykxr 1,50,000 #- gS, izpkyu O;; 60,000 #- gS, izpkyu ls vkxe 2,50,000
#- gS. izpkyu vuqikr dk ifjdyu dhft,A
21- fuEu lwpuk osQ vk/kj ij fuEu vuqikr Kkr djsaμ
(i) ldy ykHk vuqikr (ii) pkyw vuqikr
(iii) rjy vuqikr (vi) jgfr;k vkorZ vuqikr
(v) LFkkbZ ifjlaifÙk;k¡ vkorZ vuqikr
ldy ykHk
izpkyu ls vkxe
av 50,000
1,00,000
#-
sh
jgfr;k 15,000
O;kikfjd izkI; 27,500
jksdM+ ,oa jksdM+ rqY;kad 17,500
pkyw nkf;Ro 40,000
Ke
(mÙkjμ (i) ldy ykHk vuqikr 50% (ii) pkyw vuqikr 1.5:1 (iii) rjy vuqikr 1.125:1 (iv) jgfr;k
vkorZ vuqikr 3.33 xq.kk] (v) fLFkj ifjlaifÙk vkorZ vuqikr 1:1)
22- fuEufyf[kr lwpuk ls ifjdfyr djsa& ldy ykHk vuqikr, jgfr;k vkorZ vuqikr] rFkk ysunkj vkorZ vuqikr
#-
izpkyu }kjk vkxe 3,00,000
izpkyu }kjk vkxe dh ykxr 2,40,000
vafre jgfr;k 62,000
ldy ykHk 60,000
2021-22
ys[kkadu vuqikr 247
(mÙkjμ ldy ykHk vuqikr 20%_ jgfr;k vkorZ vuqikr 4 xq.kk_ O;kikfjd izkI; vkorZ vuqikr 9.375 xq.kk)
2021-22
jksdM+ izokg fooj.k 6
vHkh rd vkius foÙkh; fooj.kksa osQ ckjs esa i<+k gS_ fo'ks"k :i ls
rqyu&i=k (,d fof'k"V frfFk ij ,d m|e dh foÙkh; fLFkfr dks
n'kkZrs gq,) rFkk vk; fooj.k (,d fof'k"V vofèk osQ ckn ,d
m|e osQ izpkyu fØ;kdykiksa osQ ifj.kke dks n'kkZrs gq,) lfgr
av
vè;;u fd;k gSA ;gk¡ ij ,d rhljk egÙoiw.kZ foÙkh; fooj.k Hkh
gS ftls jksdM+ izokg fooj.k osQ uke ls tkurs gSa tks jksdM+ osQ varokZg
rFkk ckfgokZg ,oa jksdM+ rqY;jkf'k;ksa (;k rqY;kadks)a dks n'kkZrk gSA ;g
fooj.k izk;% daifu;ksa }kjk rS;kj fd;k tkrk gS tks foÙkh; lwpukvksa
sh
osQ mi;ksxdrkZvksa osQ lkèku osQ :i esa lzksrksa ,oa jksdM+ osQ mi;ksx
tkuus rFkk ,d m|e dh fofHkUu fØ;kdykiksa esa ,d vofèk osQ
nkSjku m|e dh rqY;jkf'k;ksa dks tkuus osQ dke vkrk gSA ;g vè;k;
vf/xe mís';
jksdM+ izokg fooj.k ls lacaf/r gS ftlus fiNys n'kd esa i;kZIr
Ke
2021-22
jksdM+ izokg fooj.k 249
iznku djrk gSA blosQ fy, visf{kr gS fd ,d m|e dks jksdM+ izokg fooj.k rS;kj djuk pkfg, vkSj mls izR;sd
ys[kkadu vofèk esa izLrqr fd;k tkuk pkfg,] ftl vofèk esa foÙkh; fooj.k izLrqr fd, tkrs gSAa bl vè;k; esa
,d ys[kkadu vof/ osQ fy, jksdM+ izokg fooj.k osQ fuekZ.k dh rduhd ,oa fof/ dh pPkkZ dh xbZ gSA
av
}kjk mi;ksx dh vko';drkvksa osQ ewY;kadu gsrq vkèkkj iznku djrh gSA vkfFkZd fu.kZ; tks mi;ksxdksa
}kjk fy, tkrs gSa mUgsa ,d m|e osQ }kjk jksdM+ rFkk jksdM+ rqY;kadksa dks iSnk djus dh {kerk rFkk mudh
mRifÙk osQ fy, lkef;drk ,oa lqfuf'prk dh {kerk dks ewY;kafdr djus dh vko';drk gksrh gSA
sh
6- 2 jksdM+ izokg fooj.k osQ ykHk
jksdM+ izokg fooj.k fuEufyf[kr ykHk iznku djrk gSμ
,d jksdM+ izokg fooj.k tc vU; foÙkh; fooj.kksa osQ lkFk mi;ksx fd;k tkrk gS rc og
Ke
,slh lwpuk,¡ iznku djrk gS tks ,d m|e dh fuoy ifjlaifÙk;ksa esa cnyko rFkk mlosQ foÙkh;
<k¡ps (rjyrk ,oa ½.k'kksèku {kerk lfgr) dks ewY;kafdr djus rFkk cnyrh ifjfLFkfr;ksa ,oa
voljksa esa vuqowQy jksdM+ izokg dh lkef;drk rFkk jkf'k dh izHkko'khyrk dh {kerk tkuus
esa enn djrk gSA
jksdM+ izokg lwpuk ,d m|e dh jksdM+ ,oa jksdM+ rqY;kadksa dks iSnk djus dh {kerk dks
ewY;kafdr djus esa mi;ksxh gksrh gS vkSj mi;ksxdÙkkZvksa dks orZeku ewY; dks Hkfo"; esa fofHkUu
O;kolkf;d bdkb;ksa osQ jksdM+ izokg dh rqyuk ,oa ewY;kadu osQ izfreku dks fodflr djus
esa l{ke cukrh gSA
blosQ lkFk gh ;g fofHkUu m|eksa dh izpkyu n{krk ,oa fjiks²Vx dh rqyukRedrk dks c<+krk
gS D;ksafd ;g ,d gh ysu&nsu ,oa ?kVuk osQ fy, fofHkUu ys[kkadu fu:i.kksa osQ izHkkoksa dks
lekIr djrk gSA
;g ifjorZuh; ifjfLFkfr;kas es jksdM+ varokZg ,oa ckfgokZg esa lkeatL; LFkkfir djus esa Hkh
lgk;d gSA blosQ lkFk gh Hkkoh jksdM+ izokg dh ifj'kq¼rk osQ iwoZ ewY;kaduksa dks tk¡pus esa
lgk;d gksrs gSa vkSj ykHkiznrk rFkk fuoy jksdM+ izokg rFkk ifjorZuh; ewY;ksa osQ izHkko osQ
chp lacaèkksa dh tk¡p djus esa Hkh lgk;d gksrs gSaA
2021-22
250 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
6- 3 jksdM+ ,oa jksdM+ rqY;jkf'k;k¡
tSlk fd igys crk;k x;k gS fd jksdM+ izokg fooj.k] ,d m|e dh vofèk&fo'ks"k osQ nkSjku fofHkUu
fØ;kdykiksa ls jksdM+ ,oa jksdM+ rqY;kadksa osQ varokZg ,oa ckfgokZg dks n'kkZrs gSaA ys- ek-–3 (AS-3) osQ
vuqlkj ^jksdM+* osQ varxZr gLrLFk jksdM+ rFkk cSad osQ lkFk ek¡x tek rFkk jksdM+ rqY;jkf'k;ksa dk rkRi;Z
vYidkfyd mPp rjyrk fuos'kksa ls gS tks fd rRdky jksdM+ dh jkf'k esa ifjorZuh;&:i esa tkus tkrs
gSa vkSj tks fd vius ewY; ifjorZu osQ tksf[ke gsrq egÙoiw.kZ ugha le>s tkrs gSaA ,d fuos'k lkekU;r% ,d
jksdM+ rqY;kad ;ksX;rk rHkh ikrk gS tc mloQh ifjiDork vofèk vR;ar y?kqdkfyd gksrh gS ;kfu fd
izkfIr frfFk ls rhu ekg ;k de dh gksA va'kksa esa fuos'k dks jksdM+ rqY;kadksa ls rc rd ckgj j[krs gSa tc
rd os Bksl ;k i;kZIr :i ls jksdM+ rqY;jkf'k@rqY;kad u gksaA mnkgj.k osQ fy, ,d daiuh osQ vfèkeku
va'k viuh ekspu frfFk ls Bhd FkksM+k igys izkIr fd, tkrs gSa c'krZs fd daiuh dks budh ifjiDork ij
Hkqxrku djus dh vliQyrk dk tksf[ke fcyoqQy gh egÙoghu gksA blh izdkj vYi dkfyd foi.ku ;ksX;
6- 4 jksdM+ izokg
av
izfrHkwfr;k¡ ftUgsa rRdky fcuk ewY; esa fdlh egÙoiw.kZ cnyko osQ] jksdM+ esa ifjofrZr fd;k tk losQ]
sh
^jksdM+ izokg* dk vk'k; xSj&jksdM+ enksa }kjk jksdM+ osQ vkod ,oa tkod (varokZg ,oa ckfgokZg) ls
gSA ,d vksj xSj&jksdM+ en dh jksdM+ osQ :i esa izkfIr dks jksdM+ varokZg dgk tkrk gSA tcfd ,sls en
osQ fy, jksdM+ osQ Hkqxrku dks ckfgokZg jksdM+ izokg osQ :i esa tkuk tkrk gSA mnkgj.k osQ fy, udn
Hkqxrku }kjk e'khujh dh [kjhn jksdM+ ckfgokZg gS tcfd ,d e'khu dh udn fcØh osQ fy, izkIr jksdM+
Ke
dks jksdM+ varokZg osQ :i esa tkuk tkrk gSA blosQ vfrfjDr jksdM+ izokg osQ vU; mnkgj.kkas esa O;kikfjd
izkI;ksa ls jksdM+ izkfIr] O;kikfjd ns;rkvksa dks Hkqxrku] deZpkfj;kas dks Hkqxrku] YkkHkka'k dh izkfIr] C;kt
dk Hkqxrku vkfn lfEefyr gSA
jksdM+ izca/u esa jksdM+ rqY;jkf'k;ksa esa jksdM+ vkfèkD; dk fuos'k Hkh 'kkfey gksrk gSA blhfy,
foi.ku ;ksX; izfrHkwfr;ksa dh [kjhn ;k vYidkfyd fuos'k ftlls fd jksdM+ rqY;kad la?kfVr gksrk
gS] mls jksdM+ izokg fooj.k cukrs le; è;ku ugha fn;k tkrk gSA
2021-22
jksdM+ izokg fooj.k 251
• vk;dj gsrq udn Hkqxrku] tc rd fd bUgsa foÙkh; ,oa fuos'ku fØ;kdykiksa osQ lkFk
Li"VhÑr u fd;k tk losQA
izpkyu jksdM+ izokg osQ ekeyksa esa fuoy fLFkfr dks n'kkZ;k tkrk gSA
,d m|e fuiVku ;k O;kikfjd mís';ksa osQ fy, ½.kksa ,oa izfrHkwfr;ksa dks èkkfjr dj ldrk gS] rc
,sls ekeyksa esa og iqu% fcØh osQ fy, fo'ks"k :i ls visf{kr ekylwph osQ leku gksrs gSaA bl izdkj
izfrHkwfr;ksa osQ fuiVku ;k O;kikj dh fcØh ,oa [kjhn ls iSnk gksus okys jksdM+ izokg dks izpkyu
fØ;kdykiksa esa oxhZÑr fd;k tkrk gSA Bhd blh izdkj ls foÙkh; m|eksa }kjk rS;kj fd;k x;k jksdM+ vfxze
,oa ½.k vkfn dks izk;% izpkyu fØ;kdyki osQ :i esa oxhZÑr fd;k tkrk gS] pw¡fd ;s m|e osQ izeq[k
fØ;kdykiksa ls laca¼ gksrs gSaA
2021-22
252 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
gksrh gS tSls fd e'khujh] I+kQuhZpj] Hkwfe ,oa Hkou vkfnA ¶nh?kZdkfyd fuos'kksa ls lacafèkr ysunsu Hkh fuos'k
fØ;kdyki ekus tkrs gSaA¸
fuos'k fØ;kdykiksa dk i`Fkd :i ls izLrqrhdj.k egÙoiw.kZ gS D;ksafd ;s mu enksa dk izfrfufèkRo
djrs gSa tks Hkfo"; dh vk; ,oa jksdM+ izokg oQks iSnk djus osQ lalkèkuksa esa vftZr [kpks± osQ fy, fd,
x, gSaA ftu fuos'k fØ;kdykiksa ls vyx jksdM+ izokg iSnk gksrk gS muosQ oqQN mnkgj.k ;s gSaμ
fuos'k fØ;kdykiksa ls jksdM+ ckfgokZg
• fLFkj ifjlaifÙk;ksa dks izkIr djus osQ fy, udn Hkqxrku ftuesa vxkspj ,oa iw¡thÑr vuqlaèkku
,oa fodkl vkrs gSaA
• va'kkas] vfèki=kksa ;k ½.k izi=kksa dks vU; m|eksa ls izkIr djus ij udn Hkqxrku] ;fn ,sls izi=kksa
dks O;kikfjd mís';ksa osQ fy, /kfjr u fd;k x;k gSA
• rhljh ikVhZ dks jksdM+ vfxze ,oa ½.k nsuk (foÙkh; m|eksa }kjk vfxze ,oa ½.kksa osQ nsus osQ
vykok] tgk¡ ;g izpyu fØ;kdyki ekuk tkrk gS)A
fuos'k fØ;kdykiksa ls jksd varokZg
•
•
av
vewrZ ifjlaifÙk lfgr fLFkj ifjlaifÙk;ksa osQ fuiVku ls udn izkfIr;k¡
rhljh ikVhZ dks fn, x, ½.kksa ,oa is'kxh osQ ifj'kksèku ls izkIr jksdM+ (osQoy foÙkh; m|eksa
dks NksM+dj)A
sh
• vU; m|eksa osQ va'kksa] vf/i=kksa ;k Í.k izi=kksa osQ fuiVku ;s izkIr jksdM+ ;fn ,sls izi=kksa dks
O;kikfjd mís'; osQ fy, /kfjr u fd;k x;k gksA
• ½.kksa ,oa vfxzeksa C;kt dh jksdM+ esa izkfIrA
• vU; m|eksa esa fuos'kksa ls izkIr ykHkka'kA
Ke
2021-22
jksdM+ izokg fooj.k 253
vkiwfrZdÙkkvksa ls ekylwph dh
[kjhn
sh
izpkyu O;;ksa dk Hkqxrku
djksa dk Hkqxrku
ifjlaifÙk] la;a=k] vkSt+kj ;k
Ke
2021-22
254 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
6 -5 -4 oqQN fof'k"V (O;fDrxr) enksa dk O;ogkj
vlkèkkj.k ensa
^vlkèkkj.k ensa lkekU; ifjn`'; ugha gksrh gSaA* mnkgj.k osQ :i esa] pksjh ;k Hkwdai vFkok ck<+ osQ dkj.k
gqbZ {kfr ;k gkfuA ¶vlkèkkj.k ensa izÑfr esa xSj&iqujkoZrd gksrh gSa vkSj blh dkj.k vlkèkkj.k enksa osQ lkFk
tqM+s jksdM+ izokg dks izpkyu] fuos'k ,oa foÙkh; fØ;kdykiksa ls vyx gVdj izdV fd;k tkrk gSA¸ ,slk
blfy, fd;k tkrk gS rkfd mi;ksxdrkZ vlk/kj.k enksa dh izÑfr ,oa ,d m|e osQ orZeku ,oa Hkkoh
jksdM+ izokg ij gq, izHkko dks le>us esa l{ke gks losaQA
C;kt o ykHkka'k
;fn dksbZ foÙkh; m|e (ftldk izeq[k dk;Z foÙk dk ysu&nsu gS) C;kt nsrk gS] C;kt izkfIr;k¡ vkSj ykHkka'k
izkIr djrk gS rks mls izpkyu fØ;kdyki osQ varxZr oxhÑr fd;k tkrk gS tcfd ykHkka'k osQ Hkqxrku
dks foÙkh; fØ;kdyki osQ varxZr oxhZÑr fd;k tkrk gSA
xSj&foÙkh; m|eksa osQ lanHkZ esa] ys-ek-&3 osQ vuqlkj] C;kt vkSj ykHkka'k osQ Hkqxrku dks foÙkh;
2021-22
jksdM+ izokg fooj.k 255
bu rhuksa oxhZdj.kksa osQ lkFk jksdM+ izokg fooj.k dks izn'kZ 6-2 esa n'kkZ;k x;k gSA
jksdM+ izokg fooj.k
(eq[; 'kh"kZ osQoy)
(d)izpkyu fØ;kdykiksa ls jksdM+ izokg xxx
([k)fuos'k fØ;kdykiksa ls jksdM+ izokg xxx
(x) foÙkh; fØ;kdykiksa ls jksdM+ izokg xxx
jksdM+ ,oa jksdM+ rqY;kad esa fuoy o`f} (deh)(d + [k + x)@ xxx
+ izkjaHk esa jksdM+ ,oa jksdM+ rqY;kad xxx
= var esa jksdM+ ,oa jksdM+ rqY;kad xxx
av
Lo;a tk¡fp, 1
fuEufyf[kr fØ;kdykiksa dks izpkyu fØ;kdyki] fuos'k fØ;kdyki] foÙkh; fØ;kdyki] jksdM+
rqY;kad esa oxhZÑr dhft,A
sh
1- e'khujh dh [kjhn 2- lerk va'k iw¡th osQ fuxZeu ls izkfIr;k¡
3- izpkyu ls jksdM+ vkxe 4- nh?kZdkfyd mèkkjksa ls izkfIr;k¡
5- iqjkuh e'khujh dh fcØh ls izkfIr;k¡ 6- O;kikfjd izkI;ksa ls udn izkfIr;k¡
7- O;kikfjd deh'ku izkfIr 8- xSj&pkyw fofu;ksxksa dk Ø;
Ke
2021-22
256 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
6- 6 izpkyu fØ;kdykiksa ls jksdM+ izokg dh x.kuk
,d m|e esa izpkyu fØ;kdyki vk; ,oa O;;ksa dk eq[; lzksr gksrs gSaA blfy,] izpkyu fØ;kdyki ls
jksdM+ izokg dks fo'ks"k è;ku dh vko';drk gksrh gSA
ys[kk ekud&3 osQ vuqlkj] ,d m|e dks izpkyu fØ;kdyki ls jksdM+ izokg dh fjiksVZ esa buesa
ls fdlh ,d dk mi;ksx djuk pkfg,μ
• izR;{k fofèk tgk¡ ldy jksdM+ izkfIr;ksa rFkk ldy jksdM+ Hkqxrkuksa osQ izeq[k oxZ O;Dr fd,
tkrs gSaA
;k
• vizR;{k fofèk tgk¡ fuoy ykHk ;k gkfu dks ;Fkkuqlkj fuEu osQ izHkko ls lek;ksftr fd;k
tkrk gSμ (1) xSj&jksdM+ izÑfr osQ ysunsu] (2) Hkwrdkfyd@Hkfo";dkfyd jksdM+ izkfIr;ksa esa
dksbZ foyacu ;k izksn~Hkou] (3) fuos'k ;k foÙkh; jksdM+ izokg ls lac¼ vk; ,oa O;; osQ enA
av
;gk¡ ij ;g è;ku j[kuk egÙoiw.kZ gS fd vizR;{k fofèk osQ varxZr osQ izkjafHkd fcanq ykHk o
gkfu] fooj.k osQ vuqlkj djk/ku vkSj vlk/kj.k enksa ls iwoZ fuoy ykHk o gkfu gSaA blosQ
ckn ;g jkf'k xSj&jksdM+ enksa vkfn izpkyu fØ;kdykiksa ls vfHkfuf'pr jksdM+ izokg osQ fy,
lek;ksftr dh tkrh gSA
sh
izpkyu fØ;kdykiksa ls jksdM+ izokg dks izR;{k fofèk vFkok vizR;{k fofèk dk mi;ksx djrs gq,
;Fkkuqlkj lqfuf'pr fd;k tk ldrk gSA bu fofèk;ksa dh foLr`r ifjppkZ fuEuor~ gSA
izR;{k fofèk og lwpuk iznku djrh gS tksfd Hkkoh jksdM+ izokg dks vuqekfur djus osQ fy, mi;ksxh
gksrh gS] ysfdu bl izdkj dh tkudkjh vizR;{k fofèk osQ varxZr miyCèk ugha gksrh gSA gky¡kfd
Ke
O;kogkfjdrk esa daifu;ksa }kjk izpkyu fØ;kdyki ls fuoy jksdM+ izokg ij vkus osQ fy, vfèkdrj
vizR;{k fofèk dk mi;ksx fd;k tkrk gSA bl vè;k; esa jksdM+ izokg fooj.k vizR;{k fof/ ls rS;kj fd;k
x;k gSA
çLrkfor ykHkka'k
ys[kk ekud ds vuqlkj rqyu i=k ds i’pkr~ gksus okyh vkdfLedrk,a vkSj ?kVuk,¡] çLrkfor ykHkka’k dks
[kkrksa esa fn[kk;k tkrk gSA va’k/kjdksa }kjk ?kksf”kr (vuqeksfnr) gksus ds ckn ;g ,d ns;rk ds :i esa
vkdfLed ns;rk ds :i esa fn[kk;k tk,xkA okf”Zkd vke cSBd esa va’k/kjdksa }kjk ?kksf”kr (vuqeksfnr)
gksus ds ckn bls [kkrs dh iqLrdksa esa ‘kkfey fd;k tk,xkA pwafd] fiNys o”kZ ds çLrkfor ykHkka’k dks
pkyw o”kZ esa ?kksf”kr (vuqeksfnr) fd;k tk,xk (fiNys o”kZ ds çLrkfor ykHkka’k dk Hkqxrku ykHkka’k ds
:i esa fd;k tk,xkA blds vykok] ?kksf”kr ykHkka’k dk Hkqxrku bldh ?kks”k.kk ds 30 fnuksa ds Hkhrj fd;k
tkrk gS (bldk Hkqxrku mlh foÙkh; o”kZ ds Hkhrj fd;k tk,xk)A
la{ksi esa] va’k/kjdksa }kjk ?kks”k.kk (vuqeksfnr) ds ckn fiNys o”kZ ds çLrkfor ykHkka’k dks vfèk’ks”k ;kuh
ykHk o gkfu fooj.k ds uke i{k esa fy[kk tk,xkA jksdM+ çokg fooj.k rS;kj djrs le;] fiNys o”kZ ds
çLrkfor ykHkka’k dks ifjpkyu xfrfofèk;ksa ds rgr vfèkfu;e ykHk esa tksM+k tk,xk vkSj foÙkh; xfrfofèk
ds varxZr fn[kk;k tk,xkA
2021-22
jksdM+ izokg fooj.k 257
fooj.k
(i)
(ii)
(iii)
izpkyu ls vkxke
vU; vk;
oqQy vkxe (i+ii)
av uksV
la[;k
1
jkf'k;k¡
1,00,00
2,000
1,02,000
#-
sh
(iv) O;;
miHkksx dh xbZ lkexzh dh ykxr 30,000
O;kikfjd jgfr;k dk Ø; 10,000
deZpkjh fgr O;; 10,000
Ke
fVIi.khμ
vU; vk; eas Hkwfe osQ foØ; ls izkIr ykHk lfEefyr gSA
mi;qZDr ykHk o gkfu fooj.k fuoy ykHk dh jkf'k 30,000 #- n'kkZrk gSA bls izpkyu
fØ;kdyki ls vkus okys jksdM+ izokg }kjk fd;k tkrk gSA vkbZ, ,d osQ ckn ,d fofHkUu enksa dks
ns[krs gSaμ
1. ßklμ,d xSj&jksdM+ en gSA vr% 5,000 #- ßkl osQ :i esa jksdM+ izokg ugha gSA blh dkj.k]
bl jkf'k dks fuf'pr :i ls fuoy ykHk esa okil tksM+k tkuk pkfg,A
2. foÙkh; ykxrμ;g 5,000 #- dk foÙkh; fØ;kdykiksa esa ,d jksdM+ ckfgokZg gSA blfy,] tc
izpkyu fØ;kdyki ls jksdM+ izokg dk ifjdyu fd;k tk jgk gks] bl jkf'k dks Hkh okil
2021-22
258 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
fuf'pr :i ls fuoy ykHk esa tksMk+ tkuk pkfg,A foÙkh; ykxr dh ;g jkf'k foÙkh; fØ;kdyki
osQ 'kh"kZ esa ,d ckfgokZg osQ :i esa n'kkZbZ xbZ gSA ?kksf"kr ykHkka'k ,d foÙkh; fØ;k gS vr% bls
fuoy ykHk ij nksckjk tksMk+ tk,xk vkSj jksdM+ cfgokZg ds :i esa foÙkh; fØ;k essa n'kkZ;k tk,xkA
3. vU; vk; esa Hkwfe osQ foØ; ls izkIr YkkHk lfEefyr gSA vrSo] izpkyu fØ;kdyki ls jksdM+
izokg osQ] ifjdyu osQ le; fuoy ykHk dh jkf'k dks fuf'pr :i ls ?kVk;k tkuk pkfg,A
mi;qDZr mnkgj.k vkidks ;g vuqeku nsrk gS fd fuoy ykHk@gkfu dh jkf'k esa fofoèk lek;kstu
oSQls fd, tkrs gSaA vU; egÙoiw.kZ lek;kstu dk;Z iw¡th esa ifjorZu ls lacf/r gksrs gSa tks fd vifjgk;Z
:i ls (vFkkZr~ pkyw ifjlaifÙk;ksa ,oa pkyw nsunkfj;ksa osQ en) fuoy ykHk@gkfu esa cnyrs gSa tksfd izpkyu
fØ;kdykiksa ls jksdM+ izokg esa miktZu ij vkèkkfjr gksrs gSa] blhfy, pkyw ifjlaifÙk;ksa esa o`f¼ rFkk pkyw
nsunkfj;ksa esa deh dks izpkyu ykHk ls ?kVk;k tkrk gS rFkk pkyw ifjlaifr;ksa esa deh rFkk pkyw nsunkfj;ksa
esa o`f¼ dks izpkyu ykHk esa tksM+k tkrk gS] ftlls izpkyu fØ;kdykiksa ls fuoy jksdM+ izokg dh ifj'kq¼
av
jkf'k Kkr gksrh gSaA ys[kk ekud&3 osQ vuqlkj] vizR;{k fofèk osQ varxZr izpkyu fØ;kdykiksa ls fuoy
jksdM+ izokg dk fuèkkZj.k] fuEu osQ izHkkoksa ls fuoy ykHk ;k gkfu esa lek;kstu osQ }kjk laHko gksrk gSA
xSj&jksdM+ ensa tSlk fd ßkl] [;kfr dk viys[ku] izko/ku] vLFkfxr dj vkfn tks fd ckn
esa tksM+h tkrh gSaA
sh
vU; lHkh ensa ftuosQ fy, fuos'k ;k foÙkh; jksdM+ izokg dks jksdM+ izHkkfor djrk gSA bl
izdkj dh enksa dk fu:i.k mudh izof` r ij fuHkZj djrk gSA lHkh fuos'k ,oa foÙkh; vk; fuoy
ykHk dh jkf'k ls ?kVkbZ tkrh gS tcfd bl izdkj osQ [kpks± dks okil tksM+k tkrk gSA mnkgj.k
osQ fy,] foÙkh; ykxr tks fd ,d foÙkh; jksdM+ ckfgokZg gS] okil tksM+k tkrk gS tcfd
Ke
vU; vk; tSls fd izkIr C;kt tks fd ,d fuos'k jksdM+ varokZg gS] fuoy ykHk dh jkf'k ls
?kVk;k tkrk gSA
ifjlaifÙk;ksa ,oa nsunkfj;ksa esa vofèk osQ nkSjku cnyko pkyw ifjlaifÙk;ksa esa o`f¼ rFkk nsunkfj;ksa esa
deh dks ?kVk;k tkrk gS tcfd pkyw nsunkfj;ksa esa o`f¼ rFkk pkyw ifjlaifÙk;ksa esa deh dks tksM+k
tkrk gSA
izn'kZ 6-4 vizR;{k fofèk osQ vuqlkj izpkyu fØ;kdykiksa ls jksdM+ izokg osQ ifjdyu dk izk:i
n'kkZrk gSA
izpkyu fØ;kdykiksa ls jksdM+ izokg
(vizR;{k fuf/)
vlkèkkj.k ensa rFkk djkèkku ls igys fuoy ykHk@gkfu rFkk
+ xSj&jksdM+ enksa osQ fy, igys gh ykHk o gkfu fooj.k esa dVkSrh dh xbZ tSls fd ewY;ßkl] xxx
[;kfr dk viys[ku
+ xSj&izpkyuh; enksa tSls fd C;kt osQ [kkrksa ij ykHk o gkfu fooj.k esa igys gh dVkSrh dh xbZ xxx
– xSj&izpkyu enksa tSls fd ykHkka'k izkfIr] fLFkj ifjlaifÙk;ksa dh fcØh ij ykHk ftUgsa fooj.k esa
tksM+k x;k gSA (xxx)
2021-22
jksdM+ izokg fooj.k 259
+ ewY;ßkl 20,000
= dk;Z'khy iw¡th cnyko ls iwoZ izpkyu ykHk 62,000
– O;kikfjd izkI;ksa esa o`f¼ (3,000)
– jgfr;k (LVkWd) esa o`f¼ (5,000)
– iwoZnÙk chek esa o`f¼ (500)
– O;kikfjd ns;rkvksa esa deh (2,000)
+ cdk;k deZpkjh fgr O;;ksa esa o`f¼ +1,000
= izpkyuksa ls tfur jksdM+ 52,500
– vk;dj Hkqxrku (11,000)
= izpkyu fØ;kdykiksa ls fuoy jksdM+ 41,500
vki ns[ksaxs fd izpkyu fØ;kdykiksa ls jksdM+ izokg dh jkf'k leku jgrh gS Hkys gh ge blosQ ifjdyu gsrq izR;{k
;k vizR;{k fofèk iz;ksx djsaA
dk;Zdkjh fVIi.kh
djkèkku rFkk vlkèkkj.k enksa ls iwoZ fuoy ykHk dks fuEuor~ fudkyk x;kμ
(1) fuoy ykHk = 32,000 #-
+ vk;dj = 10,000 #-
= djkèkku ,oa vlk/kj.k enksa ls iwoZ fuoy ykHk = 42,000 #-
2021-22
260 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 3
nh xbZ lwpukvksa ls Ikzpkyu ls jksdM+ Ikzokg Kkr djsa%
o"kkZar ekpZ 31] 2020 dks ykHk o gkfu fooj.k
fooj.k uksV jkf'k;k¡
la[;k #-
(i) izpkyu ls vkxke 60]000
(ii) vU; vk; 1 5]000
(iii) dqy vkxe (i + ii) 65]000
O;;
miHkksx dh xbZ lkexzh 15]000
deZpkjh ykHk O;; 10]000
gzkl vkSj ifj'kks/ku O;; 2 7]000
(v)
(vi)
vU; O;;
[kkrksa ij fVIi.kh
Ke
2021-22
jksdM+ izokg fooj.k 261
vfrfjDr lwpuk
EkkpZ 31] 2019 EkkpZ 31] 2020
djk/ku ds fy, izko/ku 10]000 13]000
ns; fdjk;k 2]000 2]500
ysunkj 21]000 25]000
nsunkj 15]000 21]000
jgfr;k 25]000 22]000
gy
izpkyu fØ;kdykiksa ls jksdM+ izokg
fooj.k (#-)
djk/ku vkSj vlekU; enksa ls IkwoZ fuoy ykHk 17]000
gzkl
[;kfr dk Ikfj'kks/u
midj.k ds foØ; ij gkfu
av
XkSj jksdM+ vkSj xSj izpkyu enksa ds fy, lek;kstu
5]000
2]000
3]000
sh
27]000
?kVk;k % e'khujh ij ykHk (2]000)
dk;Z'khy Ikwath ls iwoZ izpkyu ykHk 25]000
dk;Z'khy iwath ds fy, lek;kstu
Ke
1- dk;Zdkjh fVIi.kh
dj ,oa vlkekU; enksa ls iwoZ fuoy ykHk
dj ds i'pkr~ fuoy ykHk 12]000
djk/ku ds fy, izko/ku 8]000
20]000
?kVk;k % vk;dj okilh (3]000)
17]000
2021-22
262 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2- o"kZ esa Hkqxrku fd;k x;k vk;dj dh x.kuk bl izdkj gS
djk/ku ds fy, izko/ku [kkrk
uke tek
fooj.k jks-i` jkf'k fooj.k jks-i` jkf'k
la- (#-) la- (#-)
CkSad (o"kZ esa vk;dj dk Hkqxrku) 'ks"k vk@yk 10]000
5]000 ykHk o gkfu fooj.k 8]000
'ks"k vk@yk 13]000
18]000 18]000
mnkgj.k 4
pkYlZ fyfeVsM us ifjlaifÙk;ksa ij 20,000 #- osQ ßkl izHkkfjr djus osQ i'pkr~ rFkk 30,000 #- lkekU;
av
lpa; esa gLrkarj.k osQ ckn 1,00,000 #- dk ykHk vftZr fd;kA 7,000 #- ls [;kfr dks vifyf[kr
fd;k x;k rFkk e'khujh osQ foØ; ij 3,000 #- dk ykHk izkIr gqvkA vkiosQ fy, miyCèk vU;
tkudkfj;k¡ (pkyw ifjlaifÙk;ksa ,oa pkyw nsunkfj;ksa esa ifjorZu ) gSaμ O;kikfjd izkI;ksa 3,000 #- dh o`f¼]
O;kikfjd ns; eas 6,000 #- dh o`f¼] iwoZnÙk O;;ksa esa 200 #- o`f¼ rFkk cdk;k O;;ksa esa 2,000 #-
sh
dh deh n'kkZbZ xbZA izpkyu fØ;kdykiksa ls jksdM+ izokg dh x.kuk djsaA
vfrfjDr lwpuk,¡
#- #-
O;kikfjd izkI; 20,00,000 40,00,000
Ke
2021-22
jksdM+ izokg fooj.k 263
[kkrksa ij fVIi.kh
UkksV&1 % izpkyu ls vkxe
fooj.k (#-)
Ikzpkyu ls udn vkxe 8]00]000
Ikzpkyu ls m/kj vkxe 34]00]000
?kVk;k % okilh
Ikzpkyu ls vkxe (fucy)
av 42]00]000
(2]00]000)
40]00]000
sh
UkksV&2 % vU; vk;
fooj.k (#-)
IO;kikfjd deh'ku 20]40]000
vkiwfrZokÙkkZvksa ls cV~Vk izkIr gqvk 60]000
Ke
21]00]000
2021-22
264 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
UkksV&4 % rS;kj ek=k ds jgfr;k esa cnyko
fooj.k (#-)
IkzkjafHkd jgfr;k 2]00]000
?kVk;k % vafre jgfr;k (1]00]000)
1]00]000
Lo;a tk¡fp, 2
1. uhps fn, x, nks fodYiksa esa ,d dks pqfu, vkSj fn, x, dFkuksa ls fjDr LFkkuksa dh iwfrZ dhft,&
(d) ;fn o"kZ osQ nkSjku vftZr fuoy ykHk 50,000 #- gS] izkjafHkd o vafre nsunkj esa Øe'k%
10,000 #- rFkk 20,000 #- gaS rc izpkyu fØ;kdyki ls jksdM+ izokg _____________#-
osQ cjkcj gksxk (40,000/60,0000)
([k) ;fn o"kZ osQ nkSjku fuoy ykHk 50,000 #- gS vkSj izkI; foi=kksa dh jkf'k o"kZ osQ nkSjku
10,000 #- ?kVh gS rc izpkyu fØ;kdykiksa ls jksdM+ izokg ____________#- osQ cjkcj
gksxkA (40,000#-/60,000 #-)
(x) o"kZ osQ var esa O;;ksa dk vfxze Hkqxrku fd;k x;k gS ftls o"kZ esa vftZr ykHk osQ lkFk
_____________ tkrk gS (tksM+k ;k ?kVk;k)
(?k) ,d o"kZ osQ nkSjku mikftZr vk; dks fuoy ykHk osQ lkFk ____________ tkrk gSA (tksM+k
;k ?kVk;k)
2021-22
jksdM+ izokg fooj.k 265
(p) izpkyu fØ;kdyki ls jksdM+ izokg dh x.kuk gsrq [;kfr dk viys[ku o"kZ osQ nkSjku ykHk
esa ___________ tkrk gSA (tksM+k@?kVk;k)
(N) izpkyu fØ;kdykiksa ls jksdM+ izokg dh x.kuk osQ fy, lafnX/ Í.kksa osQ fy, izko/ku dks
o"kZ osQ nkSjku vftZr ykHk esa ___________ tkrk gSA (tksM+k@?kVk;k)
2. izpkyu fØ;kdykiksa ls jksdM+ dks laxf.kr djrs le; ;g n'kkZ,¡ fd D;k fuEu enksa dks fuoy ykHk
osQ lkFk tksM+k ;k ?kVk;k tk,xkA ;fn ekU; ugha gS rks vekU; fy[ksaA
fooj.k O;ogkj
(d) ysunkjksa osQ ewY; esa o`f¼
([k) ,dLo osQ ewY; esa o`f¼
(x) iwoZnÙk O;;ksa esa deh
(?k) is'kxh (vfxze) izkIr vk; esa deh
(p) LVkWd osQ ewY; esa deh
(N)
(t)
(>)
(V)
va'k iw¡th esa o`f¼
av
izkI; foi=kksa osQ ewY; esa o`f¼
cdk;k O;;ksa dh jkf'k esa o`f¼
½.ki=kksas dk va'kksa esa ifjorZu
sh
(B) O;kikfjd ns; osQ ewY; esa deh
(M) O;kikfjd izkI;ksa osQ ewY; esa o`f¼
(<) mikftZr vk; dh jkf'k esa deh
Ke
dbZ ckj u rks fuoy ewY; dh jkf'k fo'ks"k :i ls nh xbZ gksrh gS vkSj u gh ykHk ,oa gkfu fooj.k
fn;k x;k gksrk gSA ,slh ifjfLFkfr;ksa es]a fuoy ykHk dh jkf'k dks nks o"kks± osQ rqyu&i=kksa esa ykHk o gkfu fooj.k
dh rqyuk djosQ fudkyk tk ldrk gSA nksuksa osQ chp varj dks ml o"kZ osQ fy, ykHk ekuk tkrk gS] blosQ
ckn] bl o"kZ osQ nkSjku dj izkoèkku dh jkf'k osQ lkFk lek;ksftr djosQ (nks o"kks± osQ rqyu&i=kksa dh rqyuk
djosQ irk fd;k tkrk gS) djkèkku ls iwoZ fuoy ykHk dh x.kuk dh tkrh gSA (ns[ksa mnkgj.k 7 ,oa 8)
6- 7 fuos'k ,oa foÙkh; fØ;kdykiksa ls jksdM+ izokg dh x.kuk
fuos'k ,oa foÙkh; fØ;kdykiksa ls varokZg ,oa ckfgZokg dh enkas dh :ijs[kk igys gh cukbZ tk pqdh gSA
jksdM+ izokg fooj.k rS;kj djrs le; ldy udn izkfIr;k¡ ldy udn Hkqxrku rFkk fuos'k ,oa foÙkh;
fØ;kdykiksa ls vftZr fuoy jksdM+ izokg osQ eq[; 'kh"kks± dks i`Fkd :i ls Øe'k% fuos'k fØ;kdykiksa
esa jksdM+ izokg rFkk foÙkh; fØ;kdykiksa ls jksdM+ izokg 'kh"kZd osQ varZxr n'kkZ;k tkrk gSA fuos'k ,oa
foÙkh; fØ;kdykiksa ls fuoy jksdM+ izokg dh x.kuk mnkgj.k 5 vkSj 6 esa n'kkZbZ xbZ gSA
2021-22
266 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
mnkgj.k 5
osyfizaV fy- us fuEufyf[kr tkudkjh iznku dh gSμ
#-
01 vizSy] 2016 dks e'khujh 50,000
31 ekpZ] 2017 dks e'khujh 60,000
01 vizSy] 2016 dks lafpr ßkl 25,000
31 ekpZ] 2017 dks lafpr ßkl 15,000
o"kZ osQ nkSjku ,d e'khu ftldk ewY; 25,000 #- Fkk vkSj ftl ij lafpr ßkl 15,000 #- gS] dks
13,000 #- ij cspk x;kA
mi;qZDr tkudkjh osQ vkèkkj ij fuos'k fØ;kdykiksa ls jksdM+ izokg dk ifjdyu djsaA
gy
fuos'k fØ;kdykiksa ls jksdM+ izokg #-
e'khujh dk foØ;
e'khujh dk Ø;
av
fuos'k fØ;kdyki esa mi;ZqDr fuoy jksdM+
dk;Zdkjh fVIi.kh
13,000
(35,000)
(22,000)
sh
e'khujh [kkrk
uke tek
fooj.k jks-i` jkf'k fooj.k jks-i` jkf'k
la- (#-) la- (#-)
Ke
2021-22
jksdM+ izokg fooj.k 267
mnkgj.k 6
dk;Zdkjh fVIi.kh
uke
av
foÙkh; fØ;kdykiksa ls fuoy jksdM+ varj izokg (varokZg)
nh?kZdkfyd ½.k[kkrk
50,000
tek
sh
fooj.k jks-i`-la- jkf'k fooj.k jks-i`-la- jkf'k
#- #-
udn (½.k Hkqxrku) 1,00,000 'ks"k vk@ys 2,00,000
'ks"k vk@ys 2,50,000 jksdM+ (u;k ½.k mxkgk x;k) 1,50,000
Ke
3,50,000 3,50,000
Lo;a djsa
1. fuEufyf[kr fooj.kksa ls fuos'ku fØ;kdykiksa ls jksdM+ izokg dh x.kuk djsaμ
[kjhn fcØh
#- #-
la;=a k 4,40,000 50,000
fuos'k 1,80,000 1,00,000
[;kfr 2,00,000
,dLo 1,00,000
fuos'k osQ :i esa èkkfjr ½.k i=kksa ij izkIr C;kt 60,000 #-
fuos'k osQ :i esa èkkfjr va'kksa ij izkIr ykHkka'k 10,000 #-
fuos'k osQ míss'; ls t+ehu dk ,d Hkkx [kjhnk x;k vkSj O;kolkf;d mi;ksx gsrq 30,000 #- fdjk, ij
fn;k x;kA
2021-22
268 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
2. fuEufyf[kr tkudkjh ls fuos'ku rFkk foÙkh; fØ;kdykiksa ls jksdM+ izokg dk ifjdyu djsaA
fooj.k 2016 2017
o"kZ 2015 esa 2,00,000 #- dh ykxr okyh e'khu dks 1,50,000, #- osQ ykHk ij cspk x;kA o"kZ 2011
osQ nkSjku e'khu ij izHkkfjr lafpr ßkl 2,50,000 #- FkkA
av
tSlk fd igys crk;k x;k gS fd jksdM+ izokg fooj.k ,d m|e dh ,d ys[kkadu vof/ osQ nkSjku jksdM+
,oa jksdM+ rqY;kadksa dh fLFkfr esa cnykoksa osQ lanHkZ esa tkudkjh miyCèk djkrk gSA os fØ;kdyki tks
ifjorZu ykus esa Hkkxhnkjh nsrs gSa mUgsa izpkyu] fuos'k rFkk foÙkh; fØ;kdyki osQ varxZr oxhZÑr fd;k
x;k gSA ,d ys[kkadu vofèk osQ nkSjku rhu fØ;kdykiksa ls fuoy jksdM+ izokg dks fudkyus dh fofèk;ksa
sh
dks foLrkj ls of.kZr fd;k x;k gS rFkk izn'kZ 6-2 esa jksdM+ izokg fooj.k dk ,d laf{kIr izk:i Hkh crk;k
x;kA gky¡kfd] varr% jksdM+ izokg fooj.k dks rS;kj djrs le; varokZg ,oa ckfgokZg osQ iw.kZ fooj.k bUgha
'kh"kZ osQ varxZr gSA fuoy jksdM+ izokg (vFkok mi;ksx) dh x.kuk] tSlk fd izn'kZ 6.2 esa n'kkZ;k x;k
gS jksdM+ rFkk jksdM+ rqY;jkf'k esa o`f¼@deh osQ :i esa dh tkrh gS] ftlesa izkjafHkd jksdM+ vkSj jksdM+
Ke
rqY;jkf'k dks tksM+k tkrk gSA vr% bl izdkj jksdM+ vkSj jksdM+ rqY;jkf'k Kkr dh tkrh gSA ;g Kkr dh
xbZ jkf'k rqyu&i=kksa esa nh xbZ oqQy gLrLFk jksdM+ cSadLFk jksdM+ vkSj jksdM+ rqY;jkf'k (;fn dksbZ gS rks)
osQ leku gksxhA (ns[ksa mnkgj.k 7 ls 10 rd)A ;gk¡ ,d vU; fcanq ij Hkh è;ku fn, tkus dh vko';drk
gS] og ;g fd izpkyu fØ;kdykiksa ls jksdM+ izokg dks tc vizR;{k fofèk }kjk Kkr fd;k tkrk gS vkSj
;Fkkor jksdM+ izokg fooj.k esa n'kkZ;k tkrk gS rc ;g fooj.k Lor% gh vizR;{kr fofèk jksdM+ izokg
fooj.k dgykrk gSA blfy,] mnkgj.k 7] 8 ,oa 9 esa rS;kj fd, x, jksdM+ izokg fooj.k blh Js.kh osQ
varxZr vkrs gSa Bhd blh izdkj ls ;fn jksdM+ izokg fooj.k dh rS;kjh osQ nkSjku tc izpkyu fØ;kdykiksa
ls jksdM+ izokg dks izR;{k fofèk ls fudkyk tkrk gS rks bls ^izR;{k fofèk jksdM+ izokg fooj.k* dgk tk,xkA
mnkgj.k 10 nksuksa gh izdkj osQ jksdM+ izokg fooj.k n'kkZrk gSA gkyk¡fd tc rd ;g Li"V :i ls ugha
crk;k tkrk gS fd jksdM+ izokg fooj.k fdl fofèk osQ iz;ksx ls fudkyk x;k gS rc cgqr laHko
gks ldrk gS fd jksdM+ izokg fooj.k vizR;{k fofèk }kjk rS;kj fd;k x;k gks tSlkfd vfèkdrj
daifu;k¡ bls gh O;ogkj esa ykrh gSaA
2021-22
jksdM+ izokg fooj.k 269
mnkgj.k 7
nh xbZ lwpukvksa ls ik;ksfu;j fyfeVsM dk jksdM+ izokg fooj.k rS;kj djsa&
ekpZ 31] 2017 dks ik;ksfuj fyfeVsM dk rqyu&Ik=k
fooj.k uksV 31] ekpZ 31] ekpZ
la[;k 2017 (#-) 2016 (#-)
I.lerk ,oa ns;rk,¡
1- va'k /kjd fuf/
(v) va'k iw¡th 1 7]00]000 5]00]000
(c) lap; vkSj vf/'ks"k 2 4]20]000 2]50]000
2- xSj pkyw ns;rk,a
(v) nh?kZdkyhu Í.k % 10&1 cSad ½.k 50]000 1]00]000
3- pkyw ns;rk,a
(v) ysunkj
(l) vU; pkyw ns;rk,a % cdk;k fdjk;k
(n) y?kq dkyhu izko/ku
dqy ;ksx
av 3
45]000
7]000
50]000
12]72]000
50]000
5]000
30]000
9]35]000
sh
II. ifjlaifÙk;ka
1- xSj pkyw ifjlaifÙk;ka
(v) fLFkr ifjlaifÙk;ka
(i) ewÙkZ ifjlaifÙk;ka 4 5]00]000 5]00]000
Ke
[kkrs ij fVIi.kh
fooj.k 31] ekpZ 31] ekpZ
2017 (#-) 2016 (#-)
1- lerk va'k iwath 7]00]000 5]00]000
2- lap; vkSj vf/'ks"k
vf/'ks"k % ykHk o gkfu fooj.k dk 'ks"k 4]20]000 2]50]000
2021-22
270 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
3- y?kq dkyhu izko/ku
djk/ku ds fy, izko/ku 50]000 30]000
4- fLFkj IkfjlaifÙk;k¡
EkwÙkZ ifjlaifÙk;ka
(i) midj.k 2]30]000 2]00]000
(ii) iQuhZpj 2]70]000 3]00]000
dqy ;ksx 5]00]000 5]00]000
5- vewÙkZ ifjlaifÙk;k¡
IksVsaV 95]000 1]00]000
6- udn vkSj udn lerqY;
(i) jksdM+ 27]000 5]000
(ii) cSad 3]00]000 2]00]000
dqy ;ksx 3]27]000 2]05]000
vfrfjDr lwpuk av
o"kZ ds nkSjku 80]000 :- dk midj.k [kjhnk x;kA midj.k dks 5000 :- dh gkfu Ikj cspk x;kA midj.k
sh
vkSj iQuhZpj Ikj gzkl Øe'k% 15]000 :- vkSj 3]000 :- FkkA 31-03-2014 dks 50]000 :- ds- ½.k dk
Hkqxrku fd;k x;kA o"kZ 2015&16 esa 50]000 :- dk IkzLrkfor ykHkka'k FkkA
gy %
fooj.k #-
Ke
2021-22
jksdM+ izokg fooj.k 271
dk;Zdkfj.kh fVIi.kh%
(1)
av midj.k [kkrk
3]27]000
sh
uke tek
fooj.k jks-i` jkf'k fooj.k jks-i` jkf'k
la- #- la- #-
'ks"k vk@yk 2]00]000 gzkl ('ks"k jkf'k) 15]000
Ke
(2) 5]000 :- ds isVsaV (1]00]000 :- & 95]000 :-) dks o"kZ ds nkSjku vifyf[kr fd;k x;k vkSj iQuhZpj
ij 30]000 :- dk gzkl yxk;k x;k (3]00]000 :- & 2]27]000)
(3) ;g ekuk x;k fd 2015&16 ds fy, 50]000 :- dk ykHkka'k vkSj 30]000 :- ds dj dk Hkqxrku 2016&17
esa gqvk gSA vr% izLrkfor ykHkka'k vkSj dj dk izko/ku Øe'k% 70]000 :- vkSj 50]000 :- gSA
(4)
(5)
2021-22
272 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
fooj.k #-
Ok"kZ ds var esa ykHk o gkfu 4]20]000
(–) vkjaHk esa ykHk o gkfu (2]50]000)
Ok"kZ ds nkSjku fuoy ykHk 1]70]000
(+) dj Ikj Ikzko/ku 50]000
(+) izLrkfor ykHkka'k 50]000
djk/ku vkSj vlekU; enksa ls IkwoZ fuoy ykHk 2]70]000
mnkgj.k 8
fuEufyf[kr tkudkjh ls ”ksjksDl fyfeVsM osQ fy, jksdM+ izokg fooj.k rS;kj dhft,A
31 ekpZ] 2015 dks tsjksDl fyfeVsM dk rqyu&i=k
fooj.k uksV 31] ekpZ 31] ekpZ
15,00,000 10,00,000
sh
([k) vkjf{kr ,ao vf/'ks"k 7,50,000 6,00,000
(vf/'ks"k vFkkZr~ ykHk o gkfu fooj.k dk 'ks"k)
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZdkyhu Í.k 1 1,00,000 2,00,000
Ke
2021-22
jksdM+ izokg fooj.k 273
[kkrksa dh fVIif.k;k¡
fooj.k 31] ekpZ 31] ekpZ
2017 #- 2016 #-
(i) nh?kZdkyhu Í.k
(d) 9% Í.ki=k 2,00,000
([k) 5% cSad Í.k 1,00,000
1,00,000 2,00,000
(ii) ewrZ ifjlaifÙk;k¡
(d) Hkwfe ,oa Hkou 6,50,000 8,00,000
([k) la;=k ,oa e'khujh 3,60,000 4,00,000
10,10,000 12,00,000
(iii) jksdM+ ,oa jksdM+ rqY;kad
(d) gLrLFk jksdM+ 70,000 50,000
([k) cSad 'ks"k
vfrfjDr tkudkjh
av 3,05,000
3,75,000
2,90,000
3,40,000
sh
1. o"kZ ekpZ 31] 2016&17 vkSj o"kZ ekpZ 31] 2015&16 ds fy, izLrkfor ykHkka'k Øe'k% 2]25]000 #-
vkSj 1]50]000 #- gSA
2. vk;dj pqdk;k x;k ftlesa #- 15,000 ykHkka'k dj dh jkf'k 'kkfey FkhA
3. #- 1,50,000 osQ (iqLrd ewY; osQ) Hkwfe ,oa Hkou dks 10% YkkHk ij cspk x;k gSA
Ke
gy
jksdM+ izokg fooj.k
fooj.k #-
I. izpkyu fØ;kdykiksa ls jksdM+ izokg
djkèkku ,oa vlkèkkj.k enksa ls iwoZ fuoy ykHk lek;kstu gsrq 3,95,000
lek;kstu
+ ßkl 40,000
+ [;kfr dk viys[ku 20,000
– Hkwfe dh fcØh ij ykHk (15,000)
2021-22
274 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
– jgfr, esa o`f¼ (80,000)
= izpkyuksa ls vftZr jksdM+ 3,00,000
– vk;dj dk Hkqxrku (1) (65,000)
(d) izpkyu ls jksdM+ varokZg 2,35,000
II. fuos'k fØ;kdykiksa ls jksdM+ izokg
Hkwfe o Hkou fcØh ls izkfIr;k¡ 1,65,000
fuos'k dh [kjhn (6,00,000)
([k) fuos'k fØ;kdykiksa esa iz;qDr jksdM+ (4,35,000)
III. foÙkh; fØ;kdykiksa ls jksdM+ izokg
lerk va'k iw¡th dk fuxZeu 5,00,000
½.k&i=kksa dk ekspu (2,00,000)
cSad ½.k ls izkIr jkf'k 1,00,000
ykHkka'k dk Hkqxrku (1,50,000)
ykHkka'k forj.k dj dk Hkqxrku
av
(x) foÙkh; fØ;kdykiksa ls jksdM+ izokg
jksdM+ o jksdM+ rqY;jkf'k;ksa (d+[k+x) esa fuoy o`f¼
+ izkjaHk esa jksdM+ o jksdM+ rqY;jkf'k;k¡
(15,000)
2,35,000
35,000
3,40,000
sh
var esa jksdM+ o jksdM+ rqY;jkf'k;k¡ 3,75,000
dk;Zdkjh fVIif.k;k¡ #-
(1) o"kZ osQ nkSjku pqdrk oqQy dj 80,0000
(–) ykHkka'k forj.k dj dk Hkqxrku (fn;k x;k) (15,000)
Ke
2021-22
jksdM+ izokg fooj.k 275
½.ki=k [kkrk
uke tek
fooj.k jks-i`-la- jkf'k fooj.k jks-i`-la- jkf'k
#- #-
jksdM+ (ekspu) 20,000 'ks"k vk@yk 20,000
20,000 20,000
cSad [kkrk
uke tek
fooj.k jks-i`-la- jkf'k fooj.k jks-i`-la- jkf'k
'ks"k vk@ys
av
1,00,000
1,00,000
jksdM+
dj gsrq izkoèkku
1,00,000
1,00,000
sh
uke tek
fooj.k jks-i`-la- jkf'k fooj.k jks-i`-la- jkf'k
#- #-
jksdM+ (dj dk Hkqxrku 80,000 'ks"k vk@yk 80,000
Ke
2021-22
276 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
izLrkfor ykHkka'k [kkrk
uke tek
fooj.k jks-i`-la- jkf'k fooj.k jks-i`-la- jkf'k
#- #-
jksdM+ 1,50,000 vf/'ks"k 1,50,000
1,50,000 1,50,000
mnkgj.k 9
av
4,00,000
'ks"k vk@ys 3,60,000
4,00,000
sh
fuEufyf[kr fooj.k vksloky fey fyfeVsM ls lacfa èkr gSAa o"kZ dh lekfIr gsrq 31 ekpZ] 2015 ij jksdM+
izokg fooj.k rS;kj djsaA
rqyu&i=k 31 ekpZ 2016 o 2017 dks (#- yk[k esa)
Ke
2021-22
jksdM+ izokg fooj.k 277
[kkrksa dh fVIif.k;k¡
(#- yk[k esa)
fooj.k 31] ekpZ 31] ekpZ
2017 # 2016 #
1. va'k iw¡th
lerk va'k iw¡th 1,000 1,000
2.
10% vf/ekuh va'k iw¡th
LFkk;h ifjlaifÙk;k¡
(d) ewrZ ifjlaifÙk;k¡
av 300
1,300
3,600
400
1,400
3,400
sh
?kVk;kμ lafpr ãl (1,200) (1,000)
2,400 2,400
2021-22
278 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
vfrfjDr lqpuk,¡
1 daiuh }kjk pkyw foÙkh; o"kZ oQs nkSjku ykHkka'k dk Hkqxrku ugha fd;k x;kA
2 fLFkj ifjlaifÙk;kas esa ls #- 1,000 yk[k osQ ewY; dh Hkwfe ij dksbZ lafpr ßkl ugha gS] mls fcuk
ykHk ;k gkfu esa cspk x;kA
gy
jksdM+ izokg fooj.k (#- yk[k esa)
fooj.k #-
izpkyu fØ;kdykiksa ls jksdM+ izokg
dj o vlkèkkj.k ensa ls iwoZ fuoy ykHk (1) 2,800
lek;kstu&
+ C;kt dk Hkqxrku 200
+ ewY;ßkl 200
100
100
100
sh
izpkyuksa ls vftZr jksdM+ 3,500
(–) vk;dj dk Hkqxrku (1,000)
vlk/kj.k enksa ls iwoZ udn izokg 2,500
(–) Hkwdai ls gkfu (1,100)
Ke
2021-22
jksdM+ izokg fooj.k 279
dk;Zdkjh fVIi.kh
uke
fooj.k jks-i`-la-
av
lafpr ßkl [kkrk
mnkgj.k 10
fuEufyf[kr tkudkjh ls catkjk fyfeVsM dk jksdM+ izokg fooj.k cukb,A
(jkf'k;k¡ '000 #- esa)
fooj.k uksV 31] ekpZ 2017 31] ekpZ] 2016
la[;k (#-) (#-)
I. lerk ,oa ns;rk,¡
(i) va'k /kjd fuf/
(d) va'k iw¡th 1,500 1,250
([k) vkjf{kr ,oa vf/'ks"k 3,410 1,380
(ii) xSj&pkyw ns;rk,¡
(d) nh?kZdkyhu Í.k 1,110 1,040
(iii) pkyw ns;rk,¡
2021-22
280 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
(d) O;kikfjd ns; 150 1890
([k) vU; pkyw ns;rk,¡ 1 630 1,100
;ksx 6,800 6,660
II. ifjlEifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkkbZ ifjlaifÙk;k¡ 2 730 850
([k) xSj&pkyw fuos'k 2,500 2,500
(ii) pkyw ifjlaifÙk;k¡
(d) pkyw fuos'k (foi.ku ;ksX;) 670 135
([k) jgfr;k 900 1950
(x) O;kikfjd izkI; 1,700 1,200
(?k) jksdM+ ,oa jksdM+ rqY;kad 200 25
(M+) vU; pkyw ifjlaifÙk;k¡ 100 &
;ksx
(izkI; C;kt)
[kkrksa dh fVIif.k;k¡
av 6,800 6,660
sh
fooj.k 31] ekpZ 31] ekpZ
2017 (#-) 2016 (#-)
I. vU; pkyw ns;rk,¡
(i) C;kt ns; 230 100
Ke
2021-22
jksdM+ izokg fooj.k 281
IV.O;;
miHkksx dh xbZ lkexzh dh ykxr 26,000
foÙkh; ykxr (C;kt O;;) 400
ßkl 450
vU; O;; 910
(iz'kklfud ,oa foØ; O;;)
oqQy O;; 27,760
dj ls iwoZ ykHk 3,530
?kVk;k% dj ( 300)
dj osQ i'pkr~ ykHk 3,230
[kkrksa dh fVIi.kh
vU; vk;μ o"kZ 2016&17 osQ nkSjku (]000 #- esa)
(i)
(ii)
(iii)
fooj.k
C;kt vk;
YkkHkka'k vk;
av
Hkwdai vkink fuiVku ls chek izkfIr;k¡
300
#-
200
140
sh
vfrfjDr tkudkjh (#- '000)
(i) 250 #- dh jkf'k dh va'k iw¡th fuxZfer dh xbZ vkSj 250 #- dh ,d vfrfjDr jkf'k nh?kZ&
dkfyd ½.k mBkbZ xbZA
Ke
(ii) C;kt O;; 400 #- Fkk ftlesa 170 #- dks vofèk osQ nkSjku pqdk;k x;kA iwoZ vofèk ls
lacafèkr C;kt osQ 100 #- Hkh bl vofèk osQ nkSjku pqdk, x,A
(iii) ykHkka'k osQ 1,200 #- pqdk, x,A
(iv) ykHkka'k dh izkfIr ij Ïksr ij dj dVkSrh dh xbZ tks 40 #- Fkh (o"kZ osQ fy, dj 300 #- dj
[kpks± esa tksM+k x;k)A
(v) ekpZ 31] 2017 dks 70]00]000 #- dk 8% cSad Í.k fy;k x;kA
(vi) vofèk osQ nkSjku m|e esa 350 #- dh LFkk;h ifjlaifÙk izkIr dhA bldk jksdM+ Hkqxrku fd;k
x;kA
(vii) la;=k dh ewy ykxr 80 #- Fkh vkSj lafpr ewY;ßkl 60 #- Fkk] bls 20 #- esa
cspk x;k
(viii) O;kikfjd izkI;ksa rFkk O;kikfjd ns; osQ varxZr osQoy mèkkj fcØh ,oa mèkkj [kjhn 'kkfey gSA
2021-22
282 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
jkssdM+ izokg fooj.k
(#-‘000)
fooj.k #-
I izpkyu fØ;kdykiksa ls jksdM+ izokg
djkèkku rFkk vlkèkkj.k enksa ls iwoZ fuoy ykHk 3,390
lek;kstu&
+ ßkl 450
– C;kt vk; (300)
– ykHkka'k vk; (200)
+ C;kt O;; 400
dk;Z'khy iw¡th esa ifjorZu ls iwoZ izpkyu ykHk 3,740
O;kikfjd izkI;ksa esa o`f¼ (500)
jgfr, esa deh 1,050
O;kikfjd ns; esa deh
izpkyu ls vftZr jksdM+
vk;dj dk Hkqxrku
vlkèkkj.k enksa ls iwoZ jksdM+ izokg
av (1,740)
2,550
900
1,650
sh
Hkwdai vkink ls fuiVku ls izkfIr;k¡ 140
2021-22
jksdM+ izokg fooj.k 283
uksV%& pwfd jksdM izokg fooj.k ykHk o gkfu fooj.k esa rS;kj gqvk gS vr% Hkqxrku fd;k x;k ykHkka'k dk
lek;kstu foÙkh; fØ;kdyki esa fd;k tk,xkA
dk;Zdkjh fVIif.k;k¡
1. jksdM+ ,oa jksdM+ rqY;kad
jksdM+ ,oa jksdM+ rqY;kdksa osQ varxZr gLrLFk jksdM+ ,oa cSad 'ks"k rFkk ckt+kj eqnzk izi=k lekfgr gksrs gSaA jksdM+
izokg fooj.k esa fufgr jksdM+ ,oa jksdM+ rqY;kdksa esa fuEufyf[kr rqyu i=k jkf'k;k¡ la?kfVr gksrh gSaA
(#- ‘000)
2014 2013
#- #-
gLrLFk jksdM+ ,oa cSad 'ks"k 200 25
vYidkfyd fuos'k 670 135
31,850
sh
?kVk;k& o"kZ osQ var esa O;kikfjd izkI; (1,700)
30,150
3. iwfrZdkjksa ,oa deZpkfj;ksa dks jksdM+ Hkqxrku
izpkyu ls vkxe dh ykxr 26,000
Ke
26,910
tksM+k& o"kZ osQ izkjaHk esa O;kikfjd ns; 1,890
o"kZ osQ var esa jgfr;k 900 2,790
29,700
?kVk;k& o"kZ osQ var esa O;kikfjd ns; 150
o"kZ osQ izkjaHk esa jgfr;k 1,950 (2,100)
27,600
900
2021-22
284 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
5. nh?kZdkfyd ½.kksa dh pqdkSrh ('kksèku)
o"kZ osQ izkjaHk esa nh?kZdkfyd ½.k 1,040
tksM+k μ o"kZ osQ nkSjku fy, x, nh?kZdkfyd ½.k 250
1,290
?kVk;k μ o"kZ osQ var esa nh?kZdkfyd ½.k (1,110)
180
6. C;kt dk Hkqxrku
o"kZ osQ fy, C;kt O;; 400
tksM+k& o"kZ osQ izkjaHk esa ns; C;kt 100
500
?kVk;k& o"kZ osQ var esa ns; C;kt (230)
1. ys[kk ekud&3
av
bl vè;k; esa iz;qDr 'kCn
2. jksdM+
270
sh
3. jksdM+ varokZg 4. jksdM+ rqY;kad
5. jksdM+ ckfgokZg 6. xSj&jksdM+ en
7. jksdM+ izokg fooj.k 8. izpkyu fØ;kdyki
9. fuos'k fØ;kdyki 10. foÙkh; fØ;kdyki
11. vlkèkkj.k ensa
Ke
lkjka'k
jksdM+ izokg fooj.k μ jksdM+ izokg fooj.k ,d m|e dh foÙkh; fLFkfr ls rjyrk dks vfHkfuf'pr djus
esa lgk;d gSA daiuh vf/fu;e }kjk vuqeksfnr ys[kkadu ekud 3 osQ vuqlkj Hkkjrh; daifu;ksa dks jksdM+
izokg fooj.k rS;kj djuk vfuok;Z gksrk gSA jksdM+ izokg dks izpkyu] fuos'ku rFkk foÙkh; fØ;kdykiksa osQ
izokg osQ varxZr oxhZÑr fd;k x;k gSA ;g fooj.k ,d daiuh }kjk tfur jksdM+ izokg dh jkf'k ,oa
vfHkfu'p;kRedrk dks lqjf{kr djrk gSA
vH;kl osQ fy, iz'u
d- y?kq mÙkjh; iz'u
1. ,d jksdM+ izokg fooj.k D;k gS\
2. tc jksdM+ izokg fooj.k rS;kj dj jgs gksa rks fofHkUu fØ;kdykiksa dks (la'kksfèkr ys- ek- osQ vuqlkj)
oSQls oxhZÑr fd;k tkrk gS\
3. jksdM+ izokg fooj.k osQ mi;ksxksa dh O;k[;k dhft,\
4. ,d jksdM+ izokg fooj.k dks rS;kj djus osQ mís'; D;k gSa\
2021-22
jksdM+ izokg fooj.k 285
av
1. jksdM+ izokg fooj.k cukus dh izfØ;k dk o.kZu djsaA
2. izpkyu fØ;kdykiksa ls jksdM+ izokg dks vfHkfyf[kr djkus gsrq ¶vizR;{k¸ fofèk dk o.kZu djsaA
3. fuos'k fØ;kdykiksa ls jksdM+ varokZg ,oa ckfgokZg dh O;k[;k djsaA
4. foÙkh; fØ;kdykiksa ls izeq[k jksdM+ varokZg ,oa ckfgokZg dh O;k[;k djsaA
sh
la[;kRed iz'u
1. 31 ekpZ] 2017 dks vkuan fyfeVsM dh fuoy vk; 5,00,000 #- FkhA o"kZ osQ nkSjku ßkl
Ke
2,00,000 #- FkkA lkFk gh ifjlaifÙk;k¡ cspus ij 50,000 # dk ykHk gqvk ftls ykHk o gkfu
fooj.k esa gLrkarfjr fd;k x;kA o"kZ osQ nkSjku O;kikfjd izkI;ksas esa 40,000 #- dh o`f¼ gqbZ
vkSj O;kikfjd ns; esa #- 60,000 dh o`f¼ gqbZA vizR;{k fof/ osQ }kjk izpkyu fØ;kdykiksa
ls jksdM+ izokg dks ifjdfyr dhft,A
(mÙkj μ 6,70,000 #-)
2. uhps nh xbZ tkudkjh ls vki jgfr, osQ fy, jksdM+ Hkqxrku dh x.kuk dhft, μ
fooj.k #-
izkjaHk esa jgfr;k 40,000
m/kj Ø; 1,60,000
var esa jgfr;k 38,000
izkjaHk esa O;kikfjd ns; 14,000
var esa O;kikfjd ns; 14,500
¹mÙkj μ 1,59,500 #-º
2021-22
286 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
3. uhps fn, x, izR;sd ysunsu osQ fy, jksdM+ izokg ifjdfyr dhft, rFkk jksdM+ izokg dh izÑfr crkb,
tSls fd izpkyu] fuos'k o foÙkh;
(v) 2,50,000 #- esa e'khujh dks 20% psd nsdj izkIr fd;k x;k vkSj 'ks"k ns; gsrq ckW.M tkjh
fd;k x;kA
s ls izkIr va'k gsrq 2,50,000 #- pqdrk fd;k x;k vkSj vf/xzg.k osQ ckn 50,000
(c) bUiQksekZVd
#- dk ykHkka'k izkIr gqvkA
(l) ,d e'khu dh ewy ykxr 2,00,000 #- Fkh ftls 1,60,000 #- dh lafpr ewY;ßkl osQ lkFk
60,000 #- esa cspk x;kA
[mÙkj μ 50,000 #- fuos'k fØ;kdyki (ckfgokZg)_ 2,00,000 #- fuos'k fØ;kdyki (ckfgokZg)_
60,000 #- fuos'k fØ;kdyki (varokZg)]
fooj.k
2021-22
jksdM+ izokg fooj.k 287
(ii) 31 ekpZ] 2016 o 2017 ij o"kZ lekfIr osQ fy, O;olk; dh pkyw ifjlaifÙk;k¡ vkSj pkyw ns;rk,¡
fuEuor~ gSaμ
31 ekpZ 31 ekpZ
2016 2017
#- #-
O;kikfjd izkI; 14,000 15,000
lafnX/ ½.k osQ fy, izkoèkku 1,000 1,200
O;kikfjd ns; 13,000 15,000
jgfr;k 5,000 8,000
vU; pkyw ifjlEifÙk;k¡ 10,000 12,000
cdk;k O;; 1,000 1,500
iwoZnÙk O;; 2,000 1,000
mikftZr vk; 3,000 4,000
6.
vfxze (is'kxh) vk; izkIr
¹mÙkj μ 7,700
av
#- izpkyuksa ls jksdM+º
2,000 1,000
fuEufyf[kr fooj.k Hkkjr xSl fyfeVsM ls gSaA fuos'k fØ;kdykiksa ls jksdM+ izokg ifjdfyr dhft,A lkFk gh
sh
[kkrk cgh rS;kj djrs gq, Li"V dk;Zdkjh fVIi.kh nsaA
31 ekpZ 2016 vkSj 31 ekpZ 2017----------- dks Hkkjr xSl fyfeVsM dk rqyu i=k
fooj.k uksV ekpZ 31 ekpZ 31
Ke
2021-22
288 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
[kkrksa dh fVIif.k;k¡
ekpZ 31] ekpZ 31]
2017 2016
1. ewrZ ifjlaifÙk;k¡
e'khujh 12,40,000 10,20,000
2. vewrZ ifjlaifÙk;k¡
[;kfr 3,00,000 1,00,000
,dLo 1,60,000 2,80,000
4,60,000 3,80,000
3. xSj&pkyw fuos'k
10% nh?kZdkyhu fuos'k 1,60,000 60,000
Hkwfe esa fuos'k 1,00,000 1,00,000
,eSjVSDl fyfeVsM osQ va'k 1,00,000 1,00,000
vfrfjDr tkudkjh
av 3,60,000 2,60,000
(v) 40,000 #- osQ ,dLo dks vifyf[kr fd;k x;k vkSj oqQN ,dLo 20,000 #- osQ ykHk ij cspk x;kA
sh
(c) 1,40,000 #- ykxr dh ,d e'khu (ftlesa ßkl 60,000 #- fn;k x;k) dks 50,000 #- esa cspk
x;kA o"kZ osQ nkSjku ßkl 1,40,000 #- izHkkfjr fd;k x;kA
(l) 31 ekpZ] 2016 dks 1,80,000 #- osQ 10% fuos'k [kjhns x, vkSj oqQN fuos'kksa dks 20,000 #- osQ
ykHk ij cspk x;kA fuos'kksa ij 31 ekpZ] 2017 dks C;kt izkIr fd;k x;kA
Ke
2021-22
jksdM+ izokg fooj.k 289
[kkrksa dh fVIif.k;k¡
1.
fooj.k
nh?kZdkyhu Í.k
cSad Í.k
av 31 ekpZ] 2017 31 ekpZ] 2016
(#-)
80,000
(#-)
1,00,000
sh
2. LFkkbZ ifjlaifÙk;k¡ 6,00,000 4,00,000
?kVk;k μ lafpr ál 1,00,000 80,000
(fuoy) LFkkbZ ifjlaifÙk;k¡ 5,00,000 3,20,000
3. O;kikfjd izkI;
Ke
vfrfjDr tkudkjh
e'khu dh ykxr 80,000 #- gS rFkk ml ij lafpr ßkl 50,000 #- Fkk vkSj (og 20,000 #- esa csph
xbZA) 9% cSad Í.k dk Hkqxrku ekpZ 31] 2017 dks fd;k x;kA 2015&16 ds fy, izLrkfor ykHkka'k
60]000 #- FkkA
¹mÙkj μ izpkyu fØ;kdyki ls jksdM+ izokg 1,80,000 #-
fuos'k fØ;kdyki ls jksdM+ izokg (2,60,000) #-
foÙkh; fØ;kdyki ls jksdM+ izokg 11,000 #-
2021-22
290 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
8. Vkbxj lwij LVhy fyfeVsM osQ fuEufyf[kr rqyu&i=k ls jksdM+ izokg fooj.k rS;kj dhft,A
31 ekpZ 2016 vkSj 31 ekpZ 2017 dks Vkbxj lwij LVhy fyfeVsM dk rqyu&i=k
fooj.k uksV 31 ekpZ 2017 31 ekpZ 2016
la[;k (#-) (#-)
I. lerk ,oa ns;rk,¡
(i) va'k/kfj;ksa dh fuf/
(d) va'k iw¡th 1 1,40,000 1,20,000
([k) vkjf{kr ,oa vf/'ks"k 2 38-,400 26,400
(ii) pkyw ns;rk,¡
(d) O;kikfjd ns; 3 21,200 14,000
([k) vU; pkyw ns;rk,¡ 4 2,400 3,200
(x) vYidkyhu izko/ku 5 12,800 11,200
;ksx
II. ifjlEifÙk;k¡
(i) xSj pkyw ifjlaifÙk;k¡
(d) LFkk;h ifjlaifÙk;k¡
av 2,14,800 1,74,800
sh
ewrZ ifjlaifÙk;k¡ 6 96,400 76,000
vewrZ ifjlaifÙk;k¡ 18,800 24,000
([k) xSj pkyw fuos'k 14,000 4,000
(ii) pkyw ifjlaifÙk;k¡
Ke
[kkrksa dh fVIif.k;k¡
31 ekpZ] 2017 31 ekpZ] 2016
#- #-
1. va'k iw¡th
lerk va'k iw¡th 1,20,000 80,000
10% vf/ekuh va'k iw¡th 20,000 40,000
1,40,000 1,20,000
2. vkjf{kr ,oa vf/'ks"k
lkekU;vkjf{kr 12,000 8,000
ykHk o gkfu fooj.k es 'ks"k 10,800 18,400
38,400 26,400
2021-22
jksdM+ izokg fooj.k 291
3. O;kikfjd ns;
ns; foi=k 21,200 14,000
4. vU; pkyw ns;rk,¡
cdk;k O;; 24,000 3,200
5. vYidkyhu izko/ku
djk/ku osQ fy, izko/ku
6. ewrZ ifjlaifÙk;k¡ 20,000 40,000
Hkwfe ,oa Hkou 76,400 36,000
vfrfjDr tkudkjh
pkyw o"kZ esa Hkwfe ,oa Hkou ij ßkl izHkkj 20,000 #- gS rFkk la;=a k ij 10,000 #- gSA Ok"kZ 2016&17 vkSj 2015&16
dk izLrkfor ykHkka'k Øe'k% 15]600 vkSj 11]200 #- gSA
av
¹mÙkj μ izpkyu fØ;kdyki ls jkosQM+ izokg 56,000 #- fuos'k fØ;kdykiksa ls jksdM+ izokg (60,400) #-
foÙkh; fØ;kdykiksa ls jksdM+ izokg 8,800 #-]
9. fuEufyf[kr tkudkjh ls jksdM+ izokg fooj.k rS;kj djsa μ
rqyu&i=k
sh
fooj.k uksV 31 ekpZ 31 ekpZ
la[;k 2015 #- 2014 #-
I. lerk ,oa ns;rk,¡
(i) va'k/kfj;ksa dh fuf/
Ke
2021-22
292 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
vfrfjDr tkudkjh
la;a=k ij ßkl 80,000 #-A
¹mÙkj μ izpkyu fØ;kdyki ls jksdM+ izokg 4,28,000 #-] fuos'k fØ;kdykiksa ls jksdM+ izokg
(2,80,000) #- foÙkh; fØ;kdykiksa ls jksdM+ izokg (48,000) #-]
10. fuEufyf[kr tkudkjh ls ;ksfxrk fy- osQ fy, jksdM+ izokg fooj.k rS;kj dhft,A
rqyu i=k
fooj.k uksV 31 ekpZ 31 ekpZ
la[;k 2017] #- 2016] #-
I.
lerk ,oa ns;rk,¡
(i) va'k/kjd fuf/
(d) va'k iw¡th 1 4,00,000 2,00,000
([k) vkjf{kr ,oa vf/'ks"k (vf/'ks"k) 2,00,000 1,00,000
(ii) xSj pkyw ns;rk,¡
(d) nh?kZdkyhu Í.k
(iii) pkyw ns;rk,¡
av
(d) vYidkyhu Í.k (cSad vf/fod"kZ)
2 1,50,000
1,00,000
2,20,000
sh
(d) O;kikfjd ns; 70,000 50,000
([k) vYidkyhu izko/ku 50,000 30,000
(djk/ku osQ fy, izko/ku)
;ksx 9,70,000 6,00,000
Ke
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkkbZ ifjlaifÙk;k¡
ewrZ ifjlaifÙk;k¡ 7,00,000 4,00,000
(i) pkyw ifjlaifÙk;k¡
(d) jgfr;k 1,70,000 1,00,000
([k) O;kikfjd izkI; 1,00,000 50,000
(x) jksdM+ ,oa jksdM+ rqY;kad 50,000
;ksx 9,70,000 6,00,000
[kkrksa dh fVIif.k;k¡
fooj.k 31 ekpZ 31 ekpZ
2017 #- 2016 #-
I. va'k iw¡th
(i) lerk va'k iw¡th 3,00,000 2,00,000
(ii) vf/ekuh va'k iw¡th 1,00,000 &
4,00,000 2,00,000
2021-22
jksdM+ izokg fooj.k 293
vfrfjDr tkudkjh
50,000 #- ewY;ßkl osQ :i esa izkfIr djus osQ i'pkr~ fuoy ykHk 1,50,000 #- gSA va'kksa ij ykHkka'k
Hkqxrku 50,000 #- fd;k x;k] o"kZ osQ nkSjku dj izkoèkku dh jkf'k 60,000 #- FkhA 8% Í.k dk Hkqxrku
ekpZ 31] 2017 dks fd;k x;k vkSj vizSy 01] 2016 dks 30]000 #- dk vfrfjDr 9% Í.k fy;k x;kA
¹mÙkj μ izpkyu fØ;kdyki ls jksdM+ izokg 1,49,500 #- fuos'k fØ;kdykiksa ls jksdM+ izokg
(13,50,000) #- foÙkh; fØ;kdykiksa ls jksdM+ izokg (1,50,000) #-º
11. fuEufyf[kr rqyu&i=k xfjek fyfeVsM osQ gSa] buosQ vkèkkj ij jksdM+ izokg fooj.k rS;kj dhft,A
fooj.k
2021-22
294 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
[kkrksa dh fVIif.k;k¡
fooj.k 31 ekpZ 31 ekpZ
2017 #- 2016 #-
I. va'k iw¡th
(i) lerk va'k iw¡th 3,00,000 2,00,000
(ii) vf/ekuha va'k iw¡th 1,40,000 80,000
4,40,000 2,80,000
II. vkjf{kr ,oa vf/'ks"k
o"kZ osQ vkjaHk es ykHk o gkfu fooj.k esa vf/'ks"k 28,000
tksM+k μ o"kZ osQ nkSjku ykHk 16,000
?kVk;k μ YkkHkka'k 4,000
vfrfjDr tkudkjh
1. o"kZ osQ nkSjku ßkl yxk;k x;k #- 32,000
av
sh
¹mÙkj μ izpkyu fØ;kdyki ls jksdM+ izokg (izokg iz;qDr) 12,000 #-
fuos'k fØ;kdykiksa ls jksdM+ izokg (1,96,000) #-
foÙkh; fØ;kdykiksa ls jksdM+ izokg 1,56,400 #-
12. oaQI;wVj bafM;k fy- osQ fuEufyf[kr rqyu&i=k ls jksdM+ izokg fooj.k rS;kj dhft,A
Ke
2021-22
jksdM+ izokg fooj.k 295
II. ifjlaifÙk;k¡
(i) xSj&pkyw ifjlaifÙk;k¡
(d) LFkk;h ifjlaifÙk;k¡ 4 27,000 30,000
(ii) pkyw ifjlaifÙk;k¡
(d) jgfr;k 35,000 30,000
([k) O;kikfjd izkI; 24,000 20,000
(x) jksdM+ ,oa jksdM+ rqY;kad 3,500 1,200
(?k) vU; pkyw ifjlaifÙk;k¡ & iwoZnr O;; 500 300
;ksx 90,000 81,500
[kkrksa dh fVIif.k;k¡
fooj.k 31 ekpZ 31 ekpZ
7,000
2,500
2016 #-
6,000
2,000
sh
9,500 8,000
II. vYidkyhu Í.k
(i) cSda vf/fod"kZ 6,800 12,500
III- vYidkyhu izko/ku
(i)djk/ku osQ fy, izko/ku 4,200 3,000
Ke
vfrfjDr tkudkjh
o"kZ 2015&16 ds fy, izLrkfor ykHkka'k 2]50]000 #- gSA
¹mÙkj μ izpkyu fØ;kdyki ls jksdM+ izokg 2,100 #-
fuos'k fØ;kdykiksa ls jksdM+ izokg 1,000 #-
foÙkh; fØ;kdykiksa ls jksdM+ izokg 4,900 #-
2021-22
296 ys[kk'kkL=k & daiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
Lo;a tk¡pus gsrq tk¡p lwph
Lo;a tk¡fp,&1
mÙkj μ(v) izpkyu fØ;kdyki& 3, 6, 7, 10, 13, 15, 19, 20, 23, 24, 27;
(c) fuos'k fØ;kdyki & 1, 5, 8, 11, 12, 16, 17, 21, 22, 29;
(l) foÙkh; fØ;kdyki & 2, 4, 9, 14, 18, 25, 26, 28;
(n) jksdM+ rqY;jkf'k;k¡ & 30, 31, 32, 33.
Lo;a tk¡fp,&2
mÙkj μ 1. 40,000 #-, 2. 60,000 #-, 3. ls
dVkSrh
4. ls dVkSrh] 5. tksM+us gsrq (tksM+) 7. tksM+us gsrq (tksM+sa)
mÙkj μ1. +, 2. ,u lh, 3. +, 4. -, 5. +, 6. ,u lh, 7. -, 8 +, 9. ,u lh, 10 -, 11 -, 12 +
1,230.65
(0.09)
(334.49)
sh
jksdM+ ,oa jksdM+ rqY;jkf'k;ksa esa fuoy o`f¼ 325.42 124.42
o"kZ osQ var esa jksdM+ ,oa jksdM+ rqY;jkf'k;k¡ 137.66 13.24
o"kZ dh 'kq#vkr esa jksdM+ ,oa jksdM+ rqY;jkf'k;k¡ 463.08 137.66
Ke
2021-22
ys[kk'kkL=k
oaQiuh [kkrs ,oa foÙkh; fooj.kksa dk fo'ys"k.k
d{kk 12 osQ fy, ikB~;iqLrd
av
sh
Ke
2021-22
ISBN 978-93-5007-795-5
izFke laLdj.k
lokZ f/dkj lqjf{kr
twu 2007 T;s"B 1929 izdk'kd dh iwoZ vuqefr osQ fcuk bl izdk'ku osQ fdlh Hkkx dks Nkiuk
rFkk bySDVªkWfudh] e'khuh] I +kQksVksizfrfyfi] fjdkWfMZ±x vFkok fdlh vU;
iqueqæZ .k fof/ ls iqu% iz;ksx i¼fr }kjk mldk laxzg.k vFkok izlkj.k oftZr gSA
bl iqLrd dh fcØh bl 'krZ osQ lkFk dh xbZ gS fd izdk'kd dh iwoZ
uoacj 2007 dk£rd 1929 vuqefr osQ fcuk ;g iqLrd vius ewy vkoj.k vFkok ftYn osQ vykok
fdlh vU; izdkj ls O;kikj }kjk m/kjh ij] iqufoZØ; ;k fdjk, ij u
fnlacj 2008 ikS"k 1930 nh tk,xh] u csph tk,xhA
flracj 2010 Hkknzin 1932 bl izdk'ku dk lgh ewY; bl i`"B ij eqfæzr gSA jcM+ dh eqgj vFkok
fpidkbZ xbZ iphZ (fLVdj) ;k fdlh vU; fof/ }kjk vafdr dksbZ Hkh
tuojh 2011 ek?k 1932 la'kksf/r ewY; xyr gS rFkk ekU; ugha gksxkA
la'kksf/r laLdj.k
ekpZ 2017 i- QkYxqu 1938 ,u-lh-bZ-vkj-Vh- osQ izdk'ku izHkkx osQ dk;kZy;
,u-lh-bZ-vkj-Vh- oSaQil
ekpZ 2019 i- QkYxqu 1940 Jh vjfoan ekxZ
u;h fnYyh 110 016 I+kQksu % 011&26562708
i- Qjojh 2020 i- QkYxqu 1941
108] 100 iQhV jksM
tuojh 2021 ikS"k 1942
PD 4T RPS
av gsyh ,DlVsas'ku] gksLMsosQjs
cuk'kadjh III LVst
csaxyq# 560 085
uothou VªLV Hkou
Mkd?kj uothou
vgenkckn 380 014
I+kQksu % 080&26725740
I+kQksu % 079&27541446
sh
lh-MCY;w-lh- oSaQil
© jk"Vªh; 'kSf{kd vuql/
a ku vkSj izf'k{k.k fudV% /udy cl LVkWi ifugVh
dksydkrk 700 114 I+kQksu % 033&25530454
ifj"kn~] 2007 lh-MCY;w-lh- dkWEIySDl
ekyhxk¡o
Ke
izdk'ku lg;ksx
` ....00
vè;{k] izdk'ku izHkkx % vuwi oqQekj jktiwr
eq[; laiknd % 'osrk mIiy
eq[; mRiknu vfèkdkjh % v#.k fprdkjk
eq[; O;kikj izca/d (izHkkjh) % fofiu fnoku
,u-lh-bZ-vkj-Vh- okVjekoZQ 80 th-,l-,e- isij ij
eqfnzrA laiknd % js[kk vxzoky
izdk'ku izHkkx esa lfpo] jk"Vªh; 'kSf{kd vuqlaèkku mRiknu lgk;d % ---
vkSj izf'k{k.k ifj"kn~] Jh vjfoan ekxZ] u;h vkoj.k
fnYyh 110 016 }kjk izdkf'kr rFkk --------------
'osrk jko
2021-22
vkeq[k
jk"Vªh; ikB~;p;kZ dh :ijs[kk & 2005 lq>krh gS fd cPpksa osQ LowQyh thou dks ckgj osQ thou
ls tksM+k tkuk pkfg,A ;g fl¼kar fdrkch Kku dh ml fojklr osQ foijhr gS ftlosQ izHkkoo'k
gekjh O;oLFkk vkt rd LowQy vkSj ?kj osQ chp varjky cuk, gq, gSA u;h jk"Vªh; ikB~;p;kZ
ij vkèkkfjr ikB~;Øe vkSj ikB~;iqLrosaQ bl cqfu;knh fopkj ij vey djus dk iz;kl gSaA bl
iz;kl esa gj fo"k; dks ,d e”kcwr nhokj ls ?ksj nsus vkSj tkudkjh dks jVk nsus dh izo`fr dk
fojks/ 'kkfey gSA vk'kk gS fd ;s dne gesa jk"Vªh; f'k{kk uhfr (1986) esa of.kZr cky&oasQfnzr
O;oLFkk dh fn'kk esa dki+Qh nwj rd ys tk,¡xsA
av
bl iz;Ru dh lI+kQyrk vc bl ckr ij fuHkZj gS fd LowQyksa ds izkpk;Z vkSj vè;kid cPpksa
dks dYiuk'khy xfrfof/;ksa vkSj lokyksa dh enn ls lh[kus vkSj fl[kkus osQ nkSjku vius vuqHkoksa
ij fopkj djus dk volj nsrs gSaA gesa ;g ekuuk gksxk fd ;fn txg] le; vkSj vk”kknh nh
tk, rks cPps cM+ksa }kjk lkSaih xbZ lwpuk lkexzh ls tqM+dj vkSj tw>dj u, Kku dk l`tu djrs
sh
gSaA f'k{kk osQ fofo/ lk/uksa ,oa lzksrksa dh vuns[kh fd, tkus dk izeq[k dkj.k ikB~;iqLrd dks
ijh{kk dk ,dek=k vk/kj cukus dh izof` Ùk gSA ltZuk vkSj igy dks fodflr djus osQ fy, ”k:jh
gS fd ge cPpksa dks lh[kus dh izfØ;k esa iwjk Hkkxhnkj ekusa vkSj cuk,¡] mUgsa Kku dh fu/kZfjr
[+kqjkd dk xzkgd ekuuk NksM+ nsaA
Ke
;s mís'; LowQy dh nSfud f”kanxh vkSj dk;Z'kSyh esa dki+Qh isQjcny dh ek¡x djrs gSaA nSfud
le;&lkj.kh esa yphykiu mruk gh ”k: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
bl ckr dks r; djsaxh fd ;g ikB~;iqLrd LowQy esa cPpksa osQ thou dks ekufld ncko rFkk
cksfj;r dh txg [kq'kh dk vuqHko djkus esa fdruh izHkkoh fl¼ gksrh gSaA cks> dh leL;k ls
fuiVus osQ fy, ikB~;Øe fuekZrkvksa us fofHkUu pj.kksa esa Kku dk iqufuZ/kZj.k djrs le; cPpksa
osQ euksfoKku ,oa vè;kiu osQ fy, miyC/ le; dk è;ku j[kus dh igys ls vf/d lpsr
dksf'k'k dh gSA bl dksf'k'k dks vkSj xgjkus osQ ;Ru esa ;g ikB~;iqLrd lksp&fopkj vkSj foLe;]
NksVs lewgksa esa ckrphr ,oa cgl vkSj gkFk ls dh tkus okyh xfrfof/;ksa dks izkFkfedrk nsrh gSA
,u-lh-bZ-vkj-Vh- bl iqLrd dh jpuk osQ fy, cukbZ xbZ ikB~;iqLrd fuekZ.k lfefr osQ ifjJe
osQ fy, dðrKrk O;Dr djrh gSA ifj"kn~ lkekftd foKku ikB~;iqLrd lykgdkj lfefr osQ vè;{k
izksIk+ Qs lj gfj oklqnos u vkSj bl ikB~;iqLrd lfefr osQ eq[; lykgdkj izkIs +kQs lj vkj- osQ- xzkos j dh
fo'ks"k vkHkkjh gSA bl ikB~;iqLrd osQ fodkl esa dbZ f'k{kdksa us ;ksxnku fn;k] bl ;ksxnku dks
2021-22
iv
laHko cukus osQ fy, ge muosQ izkpk;ks± osQ vkHkkjh gSAa ge mu lHkh laLFkkvksa vkSj laxBuksa osQ izfr
ÑrK gSa ftUgksua s vius lalk/uks]a lkexzh vkSj lg;ksfx;ksa dh enn ysus esa gesa mnkjrkiwod
Z lg;ksx
fn;kA ge ekè;fed ,oa mPp f'k{kk foHkkx] ekuo lalk/u fodkl ea=kky; }kjk izkIs +kQs lj e`.kky
ehjh ,oa izksIk+ Qs lj th-ih- ns'kikaMs dh vè;{krk esa xfBr fuxjkuh lfefr (ekWfuVfjax desVh) osQ
lnL;ksa dks viuk ewY;oku le; vkSj lg;ksx nsus osQ fy, /U;okn nsrs gSAa O;oLFkkxr lq/kjksa vkSj
vius izdk'kuksa esa fujarj fu[kkj ykus osQ izfr lefiZr ,u-lh-bZ-vkj-Vh- fVIif.k;ksa ,oa lq>koksa dk
Lokxr djsxh ftuls Hkkoh la'kks/uksa esa enn yh tk losQA
av
sh
Ke
2021-22
v
av
,p-oh- >kac] jhMj] [kkylk dkWyst] fnYyh fo'ofo|ky;
,u- osQ- ddM+] funs'kd] egkjktk vxzlsu baLVhV~;wV vkI+kQ esustesaV] jksg.kh] u;h fnYyh
,l-,l- lgjkor] lgk;d vk;qDr] osaQnzh; fo|ky; laxBu] paMhx<+
,l-lh-gqlSu] izksI+kQs lj] okf.kT; foHkkx] tkfe;k fefYy;k bLykfe;k] u;h fnYyh
sh
vkscy jsîóh] 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] ,u-lh-bZ-vkj-Vh- u;h fnYyh
nhid lgxy] jhMj] nhu n;ky mikè;k; dkWyst] fnYyh fo'ofo|ky;
Ke
fnudj nso gkaMk] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ekè;fed fo|ky;] u;h lM+d] fnYyh
jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ekè;fed fo|ky;] u;h lM+d] fnYyh
ofurk f=kikBh] ysDpjj] okf.kT; foHkkx] fnYyh LowQy vkIk+ Q bdkWuksfeDl] fnYyh fo'ofo|ky;] fnYyh
lfork 'kaxkjh] ihthVh okf.kT;] Kku Hkkjrh LowQy] lkosQr] u;h fnYyh
lq/hj lijk] ihthVh okf.kT;] osaQnzh; fo|ky;] lqyrkuiqj] mÙkj izns'k
fganh vuqokn
vej flag lpku] vuqoknd] vkj- osQ- iqje] u;h fnYyh
jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ekè;fed fo|ky;] u;h lM+d] fnYyh
lnL;&leUo;d
f'kizk oS|k] ,lksfl,V izksi- sQlj (okf.kT;)] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] jk"Vªh;
'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn] u;h fnYyh
2021-22
vkHkkj
jk"Vªh; 'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn~] bl iqLrd osQ fuekZ.k ,oa iqujh{k.k esa lg;ksx nsus gsrq
ikB~;iqLrd fuekZ.k lfefr dk vkHkkj O;Dr djrh gSA
ifj"kn~] lfork flUgk] izksI+kQs lj ,oa foHkkxkè;{k] lkekftd foKku f'k{kk foHkkx osQ izfr Hkh viuh
ÑrKrk vfiZr djrh gS] ftUgksaus bl ikB~;iqLrd dks iw.kZ :i nsus esa viuk vewY; ;ksxnku fn;kA ge
mu lHkh okf.kT; f'k{kdksa osQ Hkh vkHkkjh gSa] ftUgksaus bl ikB~;iqLrd dh D;w-vkj- dksM dh vfrfjDr
ikB~; lkexzh rS;kj djus esa viuk ;ksxnku fn;k gSA D;w- vkj- dksM esa nh xbZ fo"k; lkexzh dks
bZ&ikB'kkyk ,si dh lgk;rk ls i<+k tk ldrk gSA
av
ifj"kn~] foHkkx osQ Mh-Vh-ih- lg;ksx gsrq viuk gkfnZd vkHkkj Kkfir djrh gS] ftUgksaus bl
ikB~;iqLrd dks iw.kZ :i nsus esa viuk egRoiw.kZ ;ksxnku fn;kA blh lanHkZ esa izdk'ku izHkkx]
,u-lh-bZ-vkj-Vh- dk lg;ksx Hkh mYys[kuh; ,oa ljkguh; gSA
sh
o"kZ 2011 esa ykxw dh x;h daiuh vf/fu;e 1956 dh la'kksf/r vuqlwph VI (oÙkZeku esa
oaQiuh vf/fu;e 2013 dh vuqlp w h III) osQ vuqlkj Hkkjrh; oaQifu;ksa }kjk rS;kj fd, x, foÙkh;
fooj.kksa osQ izk:i vkSj izn'kZu esa cnyko fd;k x;k gS ftlesa rqyu&i=k vkSj ykHk o gkfu fooj.k
osQ fo'ks"k lanHkZ esa n'kkZ;h tkus okyh ifjlaifRr;ksa vkSj ns;rkvksa osQ lqfuf'pr oxhZdj.k ,oa
Ke
ukekoyh esa ifjorZu izeq[k gSaA ;g ikB~;iqLrd 16 vxLr] 2019 rd yk, x, ys[kkdau O;ogkjksa
ij rS;kj dh xbZ gSA
bl lanHkZ esa viuk, x, uohu ys[kkadu O;ogkjksa ls izHkkfor fuxe foÙkh; izfrosnuksa osQ
oxhZÑr izdVu osQ ifj.kkeLo:i bl ikB~;iqLrd osQ la'kks/u gsrq lHkh foÙkh; fooj.kksa dks
fu/kZfjr izk:i esa rS;kj fd;k gSA
,u-lh-bZ-vkj-Vh- Hkkoh la'kks/uksa gsrq bl izdk'ku esa lq/kj ykus osQ fy, fVIif.k;ksa ,oa lq>koksa
dk Lokxr djsxhA
2021-22
fo"k;&lwph
vkeq[k iii
77
77
sh
2-2 va'k vkSj ½.ki=k osQ chp varj 78
2-3 ½.ki=kksa osQ izdkj 78
2-4 ½.ki=kksa dk fuxZe 80
2-5 vf/&vfHknku 88
Ke
2021-22
viii
199
vè;k; 5 ys[kkadu vuqikr
5-1 ys[kkadu vuqikr dk vFkZ
av
5-2 vuqikr fo'ys"k.k osQ mís';
5-3 vuqikr fo'ys"k.k osQ ykHk
5-4 vuqikr fo'ys"k.k dh lhek,¡
199
200
201
202
sh
5-5 vuqikrksa osQ izdkj 203
5-6 nzork vuqikr 205
5-7 ½.k 'kks/u {kerk vuqikr 210
5-8 fØ;k'khyrk (;k vkorZ) vuqikr 219
Ke
2021-22