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com

fz¡F¥gâÉaš
nkšÃiy - Kjyh« M©L

áw¥g«r§fŸ :
òâjhf âU¤âaik¡f¥g£l ghlüÈ‹go jahÇ¡f¥g£LŸsJ.
mid¤J¥ ghl¥gFâfËY« ÄFâahd msÉš TLjš Édh¡fŸ ÉilfSl‹
ju¥g£LŸsd.
bfhŸF¿ (Objective) tifÆyhd 1 kâ¥bg© Édh¡fŸ Ñœf©l jiy¥òfËš
ju¥g£LŸsd.
1. rÇahd Éilia¤ nj®ªbjL¤jš
2. bghU¤Jjš
3. nfho£l ïl¤ij Ãu¥òjš
4. bghUªjhjij f©l¿jš
5. T‰W k‰W« fhuz«
6. rÇahd T‰iw¡ f©l¿jš
muR khâÇ Édh¤jhŸ - 2018 [Govt. MQP-2018], Kjš gUt ïil¤nj®î [First Mid-2018],
fhyh©L¤ nj®î [QY-2018, 2019], miuah©L¤ nj®î [HY-2018, 2019], muR Jiz¤
nj®î [Sep-2020] k‰W« bghJ¤nj®î¡fhd K¡»a Édh¡fŸ [BEQ] M§fh§nf
R£o¡fh£l¥g£LŸsd.
muR Jiz¤nj®î br¥l«g® 2020 Édh¤jhŸ nr®¡f¥g£LŸsd.

Ruh g¥Ënfõ‹°
br‹id

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2021 - 22 òâa gâ¥ò

© btËp£lhs®fŸ
 
ISBN : 978-93-5330-073-9
F¿p£L v© : SG 276
 
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âUkâ. »¿°odh VŠrš, M.Com., M.Phil.

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(ii)

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bghUsl¡f«
myF v© g¡f«

1. fz¡»aš m¿Kf« ............................................................................................. 1 - 8

.
2. fz¡»aÈ‹ fU¤J¡ f£lik¥ò ................................................................... 9 - 15

.
3. Kj‹ik¥ gântLfŸ ................................................................................... 16 - 46
.
4. ngnuL ................................................................................................................ 47 - 76
.
5. ïU¥ghŒî .......................................................................................................... 77 - 89
.
6. Jiz VLfŸ - I ............................................................................................. 90 - 119
.
7. Jiz VLfŸ - II ..........................................................................................120 - 148
.
8. t§»¢ rÇf£L« g£oaš ............................................................................149 - 164
.
9. ãiH¤ âU¤j« ............................................................................................ 165 - 178
.
10. njŒkhd¡ fz¡»aš ................................................................................. 179 - 199
.
11. KjÈd k‰W« tUthÆd elto¡iffŸ ............................................. 200 - 208
.
12. jÅahŸ tÂfÇ‹ ïWâ¡fz¡FfŸ - I ................................................ 209 - 223
.
13. jÅahŸ tÂfÇ‹ ïWâ¡fz¡FfŸ - II................................................ 224 - 250
.
14. fÂÅka¡ fz¡»aš ................................................................................ 251 - 257
.
muR Jiz¤nj®î br¥l«g® 2020 Édh¤jhŸ nr®¡f¥g£LŸsd. .258 - 266
.
(v)

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 www.tamilmadal.com

myF
fz¡»aš m¿Kf«
1

bghUsl¡f«
1.1 fz¡»aÈ‹ m¿Kf«

1.2 fz¡»aÈ‹ gÇzhk ts®¢á

1.3 fz¡»aÈ‹ bghUŸ k‰W« tiuÉy¡fz«

1.4 fz¡»aš RHš

1.5 fz¡»aÈ‹ neh¡f§fŸ

1.6 fz¡»aÈ‹ gÂfŸ

1.7 fz¡»aÈ‹ K¡»a¤Jt«

1.8 mo¥gil fz¡»aš fiy¢brh‰fŸ

1.9 fz¡»aš ãÇîfŸ

1.10 fz¡»aš mo¥gilfŸ

1.11 fz¡»aš jftšfË‹ gaÜ£lhs®fŸ

1.12 fz¡fhsÇ‹ g§fË¥ò

[1]

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 www.tamilmadal.com
2 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 1 ➠ fz¡»aš m¿Kf«

ò¤jf Édh¡fŸ k‰W« ÉilfŸ

Ra MŒî Édh¡fŸ II.
1.
Äf¡ FW»a Édh¡fŸ :
fz¡»aiy tiuaW. [BEQ] [QY-2018; Sep-2020]


I. rÇahd Éilia¤ nj®î brŒaî« : Éil. mbkÇ¡f fz¡»aš fHf¤â‹ T‰¿‹go, “fz¡»aš
v‹gJ bghUshjhu jftšfis¡ f©l¿ªJ, msÉ£L,
1. ÃâÃiy¡ fz¡»‹ mo¥gilahf És§FtJ jftš bjÇÉ¡f¡Toa xU brašghlhF«. ïj‹ _y«,
jftšfis¥ ga‹gL¤Jnth® j¡f Ô®î fh©gj‰F«
(m) r_f¡ fz¡»aš [BEQ] [HY-2018, 2019; Mar-2019]
k‰W« KobtL¥gj‰F« tif brŒ»wJ.”


(M) fhÇajÇáfË‹ fz¡»aš

2. fz¡»aÈ‹ VnjD« ïu©L gÂfis¡ TWf.
(ï) nkyh©ik¡ fz¡»aš Éil. (i) K‹d¿jš :  [BEQ] [Govt. MQP-2018; Mar-2019]
(<) bghW¥ò fz¡»aš 

tÂf ÃWtd§fË‹ vâ®fhy braš âw‹ k‰W«

 [Éil. (M) fhÇajÇáfË‹ fz¡»aš] ÃâÃiy¥ g‰¿ fz¡»aÈ‹ gšntW fUÉfË‹
_y« K‹T£ona m¿ªJ bfhŸs Ko»wJ.
2. ã‹tUtdt‰WŸ vJ fz¡»aÈ‹ Kj‹ik
(ii) KobtL¤jš :
neh¡f« MfhJ. [Sep.-2020]
â£lÄLjš, brašâw‹ kâ¥ÕL, f£L¥ghL


(m) elto¡iffis Kiwahf¥ gâî brŒjš. M»a nkyh©ik gÂfS¡fhd jftšfis

(M) tÂf¤â‹ ïyhg« <£L« âwid m¿ªJ îthf¤â‰F fz¡»aš tH§F»wJ.
bfhŸSjš. 3. fz¡»aš brašgh£oYŸs goÃiyfŸ ahit? 

(ï) ÃWtd¤â‹ ÃâÃiyia m¿ªJ bfhŸSjš.  [HY-2019]

(<) tÇÉâ¡F« mâfhÇfËl« tǤbjhl®ghd Éil. fz¡»aš RHÈ‹ goÃiyfŸ ã‹tUkhW,
ãu¢áidfis¤ Ô®¤jš. 
(i) elto¡iffis ïd« f©L F¿¥ng£oš gâî
brŒjš.
[Éil. (<) tÇÉâ¡F« mâfhÇfËl« tǤbjhl®ghd
(ii)


vL¤bjGJjš k‰W« ïU¥ò¡f£Ljš.

ãu¢áidfis¤ Ô®¤jš.]
(iii)
ïU¥ghŒî jahǤjš.
3. ã‹tUtdt‰¿š vJ fz¡»aÈ‹ ãÇîfËš (iv)
Éahghu¡fz¡F jahǤjš.
ïl« bgwhJ?  [BEQ] [Govt. MQP-2018] (v)ïyhge£l¡ fz¡F jahǤjš.
(m) ÃâÃiy¡ fz¡»aš (vi)
ïU¥ò Ãiy¡F¿¥ò jahǤjš.
(M) nkyh©ik¡ fz¡»aš 4. fz¡»aš jftšfËš M®tKila eg®fŸ aht®? 

(ï) kÅjts¡ fz¡»aš  [QY-2019; HY-2019]

Éil. gšntW neh¡f§fS¡fhf, fz¡»aš jftšfŸ
(<) nk‰f©l VJÄšiy
gšntW eg®fS¡F njit¥gL«. m¥gaÜ£lhs®fis


[Éil. (<) nk‰f©l VJÄšiy]

ïu©L ãÇîfËš tif¥gL¤jyh«.


4. xU tÂf¤â‹ ÃâÃiyia m¿ªJbfhŸs (m) mf¥gaÜ£lhs®fŸ

mo¥gilahdJ. [First Mid-2018; QY-2018; June-2019]

(i) cÇikahs®fŸ
(m) F¿¥ngL (M) ïU¥ghŒî (ii) îthf«
(iii) gÂahs®fŸ
(ï) ïU¥ò Ãiy¡ F¿¥ò (<) ngnuL 

(M) òw¥ gaÜ£lhs®fŸ

[Éil. (ï) ïU¥ò Ãiy¡ F¿¥ò]
(i) flܪnjh® k‰W« Ãâ ÃWtd§fŸ.


5. Ãâ¤jftšfË‹ mf¥gadhsuhf¡ fUj¥gLgt® (ii) Kjä£lhs®fŸ

ah®? [BEQ] [HY-2018; June-2019; QY-2019] (iii) tho¡ifahs®fŸ
(iv) tÇ


mâfhÇfŸ k‰W« xG§FKiw

(m) flܪnjh® (M) gÂahs® mik¥òfŸ.
(ï) tho¡ifahs® (<) muR 
(v) muR.
 [Éil. (M) gÂahs®] (vi) MuhŒ¢áahs®fŸ.
(vii) bghJk¡fŸ.

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 www.tamilmadal.com

myF fz¡»aÈ‹ fU¤J¡

2 f£lik¥ò

bghUsl¡f«
2.1 fz¡nfLfŸ guhkÇ¥ò - X® m¿Kf«.

2.1.1 fz¡nfLfŸ guhkǥ㋠bghUŸ.

2.1.2 fz¡nfL guhkÇ¥òfŸ - tiuÉy¡fz«.
2.1.3 fz¡nfLfŸ guhkǥ㋠ïašòfŸ
2.1.4 fz¡nfLfŸ guhkǥ㋠neh¡f§fŸ
2.1.5 fz¡nfLfŸ guhkǥ㋠e‹ikfŸ
2.1.6 fz¡nfLfŸ guhkǥ㋠FiwghLfŸ
2.2 fz¡nfLfŸ guhkÇ¥ã‰F« fz¡»aY¡F« ïilnaahd ntWghLfŸ.

2.3 fz¡nfLfŸ guhkÇ¥ò, fz¡»aš k‰W« fz¡F¥gâÉaY¡Fkhd

cwîKiw.
2.4 fz¡»aš nfh£ghLfŸ.

2.5 fz¡»aš juÃiyfŸ.

2.5.1 fz¡»aš juÃiyfË‹ njit

2.6 g‹dh£L Ãâ m¿¡if juÃiyfŸ.

2.7 ïªâahÉš fz¡»aš juÃiyfŸ.

[9]

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 www.tamilmadal.com
12 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 2 ➠ fz¡»aÈ‹ fU¤J¡ f£lik¥ò
2 kâ¥bg©fŸ 2. gzkâ¥Õ£L¡ fU¤J :  [QY-2019]
m) gzkâ¥Õ£L¡ fU¤â‹go, vªj
1. elto¡iffis gâî brŒtâš ã‹g‰w¥gL«


elto¡iffis¥ gz¤jhš msÉl Koínkh,

mQFKiwfŸ ahit? [BEQ] [First Mid-2018]


mªj elto¡iffŸ k£Lnk fz¡FfËš

Éil. elto¡iffis¥ gâî brŒtâš ïu©L Éjkhd gâa¥gl nt©L« v‹gij¡ F¿¡»wJ.
mQFKiwfŸ cŸsd. M) gzkhdJ
 gÇkh‰w¤â‹ Clfkhf
mitahtd, És§Ftjhš gz¤jhš msÉl¡Toa
(i) fz¡»aš rk‹gh£L Kiw elto¡iffŸ gâî brŒa¥gL»‹wd.
fz¡»aÈ‹, mså£L myfhf, xU
(ii) ghu«gÇa mQFKiw
eh£oDila ehza« mik»wJ.
2. fz¡nfLfŸ guhkǥ㋠e‹ikfŸ ïu©oid¤ 3. ÃWtd¤ bjhl®¢á fU¤J :  [Mar-2019]
jUf?  [QY-2019] m) ïJ xU mo¥gil fU¤J. ïj‹go, xU
Éil. fz¡nfLfŸ guhkǥ㋠e‹ikfshtd : tÂf ÃWtd« bjlu¡ToaJ k‰W« Ú©l
(i) elto¡iffŸ mid¤J« Kiwahf, fhy fhy¤â‰F bjhl®ªJ brayh‰W« v‹w
tÇir¥go fz¡nfLfËš gâa¥gL»‹wd. vâ®gh®¥ã‹ mo¥gilÆnyna el¤j¥g£L
ïjdhš, mid¤J tÂf elto¡iffS¡F«, tU»wJ.
fz¡F VL guhkÇ¥ò Ãuªjukhd k‰W« e«gf¤ M) ï¡fU¤â‹ mo¥gilÆš brh¤J¡fŸ


j‹ikíŸs Mtz§fis mË¡»wJ. k‰W« bghW¥òfis kâ¥ÕL brŒjš,

(ii) fz¡nfLfŸ guhkÇ¥ò Ã⤠jftšfŸ bgw Ãiy¢brh¤â‹ Ûjhd njŒkhd«, bfhLgl
cjî»wJ. nt©oa k‰W« K‹T£o¢ brY¤âa
3 kâ¥bg©fŸ bryîfŸ, bgw nt©oa k‰W« ToíŸs
tUkhd« ngh‹witfË‹ fz¡»aš
1. fz¡»aÈ‹ nfh£ghLfËš VnjD« _‹¿id tÊKiwfŸ nk‰bfhŸs¥gL»‹wd.
És¡Ff.  [BEQ] [First Mid-2018] 2. fz¡nfLfŸ guhkǥ㋠ïašòfŸ ahit? 

Éil. 1. tÂf¤ jŤj‹ik fU¤J :  [Mar-2019]  [First Mid-2018]

m) ïªj¡ fU¤â‹go, tÂfÃWtd«, Éil. fz¡nfLfŸ guhkǥ㋠ïašòfŸ ã‹tUkhW :
Kjš ïL»‹w cÇikahs® mšyJ (i) ïJ tÂf elto¡iffis, fz¡nfLfËš gâî
cÇikahs®fËlÄUªJ jŤJ k‰W« brŒtj‰fhd brašKiw MF«.
ntWg£LŸsjhf fUj¥gL»wJ.
(ii) gz kâ¥ãyhd elto¡iffŸ k£Lnk
M) ï¡fU¤â‹
 mo¥gilÆš fz¡FfŸ, fz¡nfLfËš gâa¥gL»‹wd.
cÇikahsÇ‹ f©nzh£l¤âš ïšyhkš
(iii) fz¡nfLfË‹ guhkÇ¥ng, fz¡»aš
tÂf ÃWtd¤â‹ f©nzh£l¤âš
jahÇ¡f¥gL»‹wd. brašgh£o‹ Kj‹ik Ãiy MF«.
(iv) fz¡nfLfŸ guhkÇ¥ghdJ F¿¥ng£oš gâjš
ï) Mjyhš, cÇikahsÇ‹ Kjš, ÃWtd«
k‰W« ngnu£oš vL¤bjGJjš M»at‰iw


brY¤j nt©oa xU bghW¥ghF«.

cŸsl¡»aJ.

3. fz¡nfLfŸ guhkÇ¥ã‰F« fz¡»aY¡F« ïilnaahd ntWghLfŸ ahit?[BEQ] [First Mid-2018]

Éil.
t. ntWgh£o‰fhd
fz¡nfLfŸ guhkÇ¥ò fz¡»aš
v© mo¥gil
1 braš gu¥ò tÂf elto¡iffis gâî brŒjš k‰W« Ã⤠jftšfis, fz¡nfLfËš gâî brŒjš,
tif¥gL¤jš M»at‰iw cŸsl¡»aJ tif¥gL¤Jjš, gF¥ghŒî k‰W« cŒ¤Jz®jš
MF«. M»at‰iw cŸsl¡»aJ.
2 Ãiy fz¡nfLfŸ guhkÇ¥ò, fz¡»aÈ‹ ïJ bjhl¡f Ãiy k£LÄ‹¿ ïu©lh« Ãiyahd
bjhl¡f ÃiyahF«. gF¥ghŒî k‰W« cŒ¤Jz®jš M»at‰iw
cŸsl¡»aJ.
3 g ïašò ïJ tH¡fkhd k‰W« vG¤j® g j‹ik ïJ gF¥ghŒî¤ j‹ik bfh©lJ.
bfh©lJ.
4 njitahd ïj‰F F¿¥ng£oš gâî brŒjš, fz¡»aš gâîfis nk‰bfhŸs fz¡»aš
m¿î vL¤bjGJjš rh®ªj mo¥gil m¿î ÉâKiwfŸ, brašKiwfŸ k‰W« eilKiwfŸ
njit¥gL»wJ. rh®ªj KGikahd m¿î njit¥gL»wJ.
5 njitahd gF¥ghŒî âw‹ fz¡F guhkÇ¥ã‰F fz¡»aY¡F gF¥ghŒî âw‹ njit¥gL»wJ.
âw‹ njitÆšiy.

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myF
Kj‹ik¥ gântLfŸ
3
bghUsl¡f«
3.1 m¿Kf«

3.2 Mjhu Mtz§fŸ

3.3 ïu£il¥ gâî Kiw

3.3.1 tiuÉy¡fz«
3.3.2 ïu£il¥gâî KiwÆ‹ ïašòfŸ
3.3.3 ïu£il¥gâî KiwÆ‹ e‹ikfŸ
3.4 elto¡if

3.5 fz¡F

3.6 elto¡iffis¥ gâî brŒí« mQFKiwfŸ

3.6.1 fz¡»aš rk‹gh£L mQFKiw

3.6.2 ghu«gÇa mQFKiw
3.7 fz¡»aš ÉâfŸ

3.8 F¿¥ng£L¥ gâîfŸ

3.8.1 bghUŸ
3.8.2 F¿¥ng£o‹ got«
3.8.3 F¿¥ng£oš gâî brŒí« goÃiyfŸ
3.8.4 F¿¥ng£L¥ gâÉ‹ tiffŸ
3.8.5 ïu£il¥ gâîKiw Éâfis¥ ga‹gL¤Jjš
3.8.6 elto¡iffis gF¤jš
3.8.7 F¿¥ng£o‹ e‹ikfŸ

[16]

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20 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 3 ➠ Kj‹ik¥ gântLfŸ
(2) ïj‹ cjÉahš xU F¿¥ã£l fz¡fh©o‹ Ô®î :
Ãfu ïyhg« mšyJ Ãfu e£l« k‰W« xU
(m) brh¤JfŸ = Kjš + bghW¥òfŸ
F¿¥ã£l njâÆš ÃâÃiyÆid¡ fz¡»l 

Koí«. ` 1,00,000 = ` 80,000 + ` 20,000

(iii) x¥Õ£L MŒî : (M) brh¤JfŸ = Kjš + bghW¥òfŸ
(1) tÂf ÃWtd¤â‹ j‰fhy Koîfis, ` 2,00,000 = ` 1,60,000 + ` 40,000
Kªija M©LfË‹ KoîfnshL«, nkY«, (ï) brh¤JfŸ = Kjš + bghW¥òfŸ
ntW gy ÃWtd§fË‹ KoîfnshL« ` 2,40,000 = ` 1, 60,000 + ` 80,000
x¥ã£L gh®¡f Koí«.
(2) ïj‹ _y« tÂf¤â‹ vâ®fhy¤ 2. ã‹tU« elto¡iffË‹ fz¡»aš rk‹gh£L
Éisîfis gâÉ£L fh£Lf. [BEQ] [QY-2018;
â£l§fis tF¡f Koí«. 

HY-2018]
(iv) bghJthd V‰ò¤j‹ik :


(m) ïuh{ `40,000 buh¡f¤Jl‹ tÂf¤ij¤

(1) ï«KiwÆš fz¡»id¥ gâî brŒtij Ãâ
bjhl§»dh®.
ÃWtd§fŸ, muR mâfhÇfŸ k‰W« gyU«
V‰W¡bfhŸ»‹wd®. (M) `30,000 it¥ò¤ bjhifíl‹ t§»Æš
fz¡»id Mu«ã¤jh®.
(2) VbdÅš, ïJ xU Kiwahd, m¿Éaš
ó®tkhd fz¡F guhkÇ¥ò KiwahF«. (ï) AÇ v‹gtÇlÄUªJ `12,000¡F flD¡F
ru¡F th§f¥g£lJ.
IV. gƉá fz¡FfŸ : (<) ïuh{ jkJ brhªj ga‹gh£o‰fhf `1,000
1. fz¡»aš rk‹gh£oid Ãu¥òf  [Govt. MQP-2018; vL¤J¡bfh©lh®.
Mar-2019] (c) g‰W m£ilÆid¥ ga‹gL¤â `10,000-¡F
(m) brh¤JfŸ = Kjš
 + bghW¥òfŸ miwfy‹fŸ th§f¥g£lJ.
` 1,00,000 = ` 80,000 + ? (C) KUf‹ v‹gtU¡F ru¡F ɉgid brŒa¥g£L,
(M) brh¤JfŸ = Kjš + bghW¥òfŸ `6,000 bgw¥g£lJ.
` 2,00,000 = ? + ` 40,000 (v) mYtyf¤ njit¡fhf t§»ÆÈUªJ gz«
(ï) brh¤JfŸ = Kjš + bghW¥òfŸ vL¡f¥g£lJ `1,000.
? = ` 1, 60,000 + ` 80,000

﨔 :
bkh¤j bkh¤j
t. buh¡f« t§» ru¡»U¥ò miwfy‹fŸ Kjš flܪnjh®
elto¡if brh¤J¡fŸ = bghW¥òfŸ
v©. ` ` ` ` ` `
` `
m) buh¡f¤Jl‹
bjhÊš bjhl§»aJ +40,000 +40,000
ïU¥òfŸ +40,000 +40,000
rk‹ghL +40,000 = +40,000
M) t§»Æš brY¤âa
buh¡f« –––30,000 +30,000
ïU¥òfŸ +10,000 +30,000 +40,000
rk‹ghL +40,000 = +40,000
ï) flD¡F ru¡F +12,000 +12,000
th§»aJ
ïU¥òfŸ +10,000 +30,000 +12,000 – +40,000 +12,000
rk‹ghL +52,000 = +52,000
<) brhªj gaD¡F – –– – – – –1,000
buh¡f« vL¤jJ –1,000
ïU¥òfŸ +9,000 +30,000 +12,000 +39,000 +12,000
rk‹ghL +51,000 = +51,000

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 3 ➠ Kj‹ik¥ gântLfŸ 21

bkh¤j bkh¤j
t. buh¡f« t§» ru¡»U¥ò miwfy‹fŸ Kjš flܪnjh®
elto¡if brh¤J¡fŸ = bghW¥òfŸ
v©. ` ` ` ` ` `
` `
c) g‰W m£ilia¥
ga‹gL¤â
miwfy‹
th§»aJ ––––10,000 +10,000
ïU¥òfŸ + 9,000 +20,000 +12,000 +10,000 +39,000 +12,000
rk‹ghL +51,000 = +51,000
C) buh¡f¤â‰F ru¡F
ɉwJ +6,000 –6,000
ïU¥òfŸ +15,000 +20,000 +6,000 +10,000 +39,000 +12,000
rk‹ghL +51,000 = +51,000
v) mYtyf¢
bryî¡fhf buh¡f«
vL¤jJ +1,000 ––1,000
ïU¥òfŸ +16,000 +19,000 +6,000 +10,000 +39,000 +12,000
rk‹ghL +51,000 = +51,000

3. ã‹tU« elto¡iffË‹ fz¡»aš rk‹gh£oid jah® brŒf. [BEQ] [Govt. MQP-2018; QY-2018; Sep-2020]


(m) KUf‹ `80,000 gz¤Jl‹ bjhÊiy¤ bjhl§»dh®.
(M) buh¡f¤â‰F ru¡F th§»aJ `30,000.
(ï) buh¡fkhf tH§»a r«gs« `5,000.
(<) FkhÇlÄUªJ ru¡F th§»aj‰F, gz« it¥ò ïaªâu« _ykhf brY¤j¥g£lJ `5,000.
(c) TLjš Kjš ï£lJ `10,000.
﨔 :
bkh¤j bkh¤j
t. buh¡f« ru¡»U¥ò Kjš
elto¡if brh¤JfŸ = bghW¥òfŸ
v©. ` ` `
` `

m) buh¡f¤Jl‹ bjhÊš bjhl§»aJ +80,000 +80,000

ïU¥òfŸ +80,000 +80,000

rk‹ghL +80,000 = +80,000

M) buh¡f bfhŸKjš ––30,000 +30,000

ïU¥òfŸ +50,000 +30,000 +80,000
rk‹ghL +80,000 = +80,000

ï) r«gs« buh¡fkhf tH§»aJ –5,000 ––5,000

ïU¥òfŸ +45,000 +30,000 +75,000
rk‹ghL +75,000 = +75,000

<) ïaªâu« _ykhf gz« brY¤j¥g£lJ –5,000 +5,000

ïU¥òfŸ +40,000 +35,000 +75,000
rk‹ghL +75,000 = +75,000

c) TLjš Kjš ï£lJ +10,000 +10,000

ïU¥òfŸ +50,000 +35,000 +85,000
rk‹ghL +85,000 = +85,000

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 www.tamilmadal.com

myF
ngnuL
4

bghUsl¡f«
4.1 m¿Kf«

4.2 ngnu£o‹ ga‹ghLfŸ

4.3 ngnu£L¡ fz¡»‹ got«

4.4 F¿¥ng£o‰F« ngnu£o‰F« cŸs ntWghLfŸ

4.5 F¿¥ng£oÈUªJ ngnu£o‰F vL¤bjGJ« Kiw

4.5.1 bjhl¡f¥gâÉid ngnu£oš vL¤bjGJjš

4.5.2 T£L¡ F¿¥ng£L¥ gâîfis vL¤bjGJjš
4.6 ngnu£L¡ fz¡Ffis ïU¥ò¡ f£Ljš

4.6.1 fz¡Ffis ïU¥ò¡f£L« tÊKiw

4.6.2 ngnu£oš neuoahf vL¤J vGJjš

[47]

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60 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 4 ➠ ngnuL

g bfhŸKjš f/F t
F. F.
ehŸ Étu« g. ` ehŸ Étu« g. `
v© v©
2017 #&‹ 15 buh¡f¡ f/F 4,000 2017 #&‹ 30 ïU¥ò Ñ/ï 9,000
20 rhªâ f/F 5,000
9,000 9,000
#&iy 1 ïU¥ò Ñ/bfh 9,000

g rhªâ f/F t
F. F.
ehŸ Étu« g. ` ehŸ Étu« g. `
v© v©
2017 #&‹ 30 ïU¥ò Ñ/ï 5,000 2017 #&‹ 20 bfhŸKjš f/F 5,000
5,000 5,000
#&iy 1 ïU¥ò Ñ/bfh 5,000

muR nj®î Édh¡fŸ k‰W« ÉilfŸ

1 kâ¥bg© 2 kâ¥bg©fŸ
1. vªj tÇir KiwÆš tÂf elto¡iffŸ gâa¥gl 1. ã‹tU« ngnu£o‹ ïU¥òfËš vit g‰W ïU¥ò,
vit tuî ïU¥ãš njh‹W« vd¡fh£Lf.
nt©L«? [QY-2019]


[BEQ] [QY-2018]


(1) ïU¥ghŒî (2) ngnuL

(m) buh¡f« (M) jŸSgo bg‰wJ

(3) elto¡iffŸ (4) F¿¥ngL (M) Ãy« (<) g‰gy flܪnjh®
(m) (2) (3) (4) (1) (M) (3) (4) (2) (1) Éil. buh¡f«, Ãy« - g‰¿U¥ò
(ï) (1) (2) (3) (4) (<) (3) (2) (1) (4) jŸSgo bg‰wJ, flܪnjh® - tuÉU¥ò
[Éil. (M) (3) (4) (2) (1) ]


fz¡FfŸ :
2. Ñœ¡f©lt‰WŸ vJ rÇahf bghUªjÉšiy?
 [BEQ] [Govt. MQP-2018] 1. ã‹tU« elto¡iffËÈUªJ miwfy‹
(m) F¿¥ngL - ngnu£L¥ g¡f v© fz¡if jahÇ¡fî«.  [June-2019]
(M) ngnuL - F¿¥ng£L¥ g¡f v©
(ï) bfhŸKjš VL - ïlh¥ò v© 2017
(<) ɉgid âU¥g VL - g‰W F¿¥ò v© 
#d. 1 ifÆš cŸs miwfy‹ 20,000
 [Éil. (<) ɉgid âU¥g VL - g‰W F¿¥ò v©] 1 miwfy‹ buh¡f¤â‰F 10,000
th§»aJ
30 miwfy‹ ɉwJ 4,000
﨔 :
g miwfy‹ fz¡F t
ehŸ Étu« F. g. v© ` ehŸ Étu« F. g. v© `
2017 #dtÇ 1 ïU¥ò Ñ/bfh 20,000 2017 #dtÇ 30 buh¡f¡ f/F 4,000
1 buh¡f¡ f/F 10,000 ïU¥ò Ñ/bfh 26,000
30,000 30,000
2017 ã¥utÇ 1 ïU¥ò Ñ/bfh 26,000

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 4 ➠ ngnuL 61

3 kâ¥bg©fŸ
fz¡FfŸ :
1. ã‹tU« bjhl¡f¥gâÉid¡ bfh©L âUkâ. nuh° v‹gtÇ‹ VLfËš ngnu£L¡ fz¡»id¤ jahÇ¡fî«.
[Mar-2019]

nuh° v‹gtÇ‹ VLfËš F¿¥ng£L¥ gâî
g‰W tuî
ehŸ Étu« ng.g.v.
` `
2017
#d. 1 buh¡f« f/F g 45,000

ru¡»U¥ò f/F g 55,000

nuh° Kjš f/F 1,00,000
(br‹w M©o‹ ïU¥òfŸ fz¡»š bfh©L tu¥g£lJ)
﨔 :
g buh¡f f/F t


ehŸ Étu« F.g.v bjh ehŸ Étu« F.g.v bjh
01.01.17 nuh° Kjš f/F 4500 31 ïU¥ò Ñ/ï 45000

g ru¡»U¥ò f/F t


ehŸ Étu« F.g.v bjh ehŸ Étu« F.g.v bjh
01.01.17 nuh° Kjš f/F 55,000 31 ïU¥ò Ñ/ï 55,000

g nuh° Kjš f/F t

ehŸ Étu« F.g.v bjh ehŸ Étu« F.g.v bjh
01.01.17 ïU¥ò f/F 1,00,000 31 buh¡f f/F 45,000
ru¡»U¥ò f/F 55,000
2. ã‹tU« bjhl¡f gâÉid¡ bfh©L âU. ghò v‹gtÇ‹ VLfËš ngnu£L¡ fz¡if¤ jahÇ¡fî«. [QY-2019]


g‰W tuî
ehŸ Étu« ng. g. v
` `
2019 buh¡f¡ f/F g 55,000

rdtÇ 1 ru¡»U¥ò f/F g 65,000

ghò Kjš f/F 1,20,000
(ïU¥òfŸ fz¡»š bfh©L tu¥g£lJ)

Ô®î : ngnu£L¡ fz¡FfŸ

g buh¡f¡ f/F t
F. F.
ehŸ Étu« g. ` ehŸ Étu« g. `
v© v©
2019 rdtÇ 1 ïU¥ò Ñ/bfh 55,000

g ru¡»U¥ò f/F t
F. F.
ehŸ Étu« g. ` ehŸ Étu« g. `
v© v©
2019 rdtÇ 1 ïU¥ò Ñ/bfh 65,000

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 www.tamilmadal.com

myF
ïU¥ghŒî
5

bghUsl¡f«
5.1 m¿Kf«

5.2 ïU¥ghŒî jahÇ¥gj‹ njit

5.3 ïU¥ghŒÉ‹ tiuÉy¡fz«

5.4 ïU¥ghŒÉ‹ ïašòfŸ

5.5 ïU¥ghŒî jahÇ¥gj‹ neh¡f§fŸ

5.6 ïU¥ghŒÉ‹ FiwghLfŸ

5.7 ïU¥ghŒî jahÇ¡F« KiwfŸ

5.7.1 ïU¥ò Kiw

5.7.2 bkh¤j bjhif Kiw
5.7.3 bkh¤j¤ bjhif Kiw k‰W« ïU¥ò Kiw
5.8 mdhk¤J¡ fz¡F

[77]

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86 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 5 ➠ ïU¥ghŒî

TLjš Édh¡fŸ k‰W« ÉilfŸ

I. rÇahd Éilia¤ nj®î brŒaî« : 
(ii) Ñœ¡f©l nfho£l ïl¤â‰F rÇahd Éilia


nj®ªbjL¤J vGJf.
 1 kâ¥bg©
(i) Ñœ¡f©l Édh¡fS¡F rÇahd Éilia

1. _______
ÉâfË‹ go, ïU¥ghŒî f£lha« rk‹gl
nj®ªbjL¤J vGJf. nt©L«.
(m) x‰iw¥gâî Kiw (M) ïu£il¥ gâî Kiw
1. mdhk¤J¡ fz¡F gâa¥gL« ïl«
(ï) fz¡»aš (<) ïit vJîÄšiy
(m) Éahghu¡ fz¡F


 [Éil. (M) ïu£il¥ gâî Kiw]

(M) ïyhg, e£l¡ fz¡F
(ï) ïU¥òÃiy¡ F¿¥ò 2. mdhk¤J¡ fz¡»‹ g‰W ïU¥ò, ïU¥ò Ãiy¡
F¿¥ãš _______ g¡f¤âš njh‹W«.
(<) ïU¥ghŒî 

 [Éil. (ï) ïU¥òÃiy¡ F¿¥ò] (m) brh¤J¡fŸ (M) bghW¥òfŸ

(ï) ïu©L« (<) ïit vJîÄšiy
2.


mdhk¤J¡ fz¡»‹ tuî ïU¥ò njh‹WtJ

 [Éil. (m) brh¤J¡fŸ]
(m) ïyhg e£l¡ fz¡F tuî¥ g¡f¤âš
3. ãiHfŸ f©Lão¡f¥g£L, âU¤j¥g£lîl‹ _______
(M) ïU¥ò Ãiy¡ F¿¥ò bghW¥òfŸ g¡f¤âš
jhdhfnt KoîW«.
(ï) ïU¥ò Ãiy¡ F¿¥ò brh¤JfŸ g¡f¤âš
(m) ïU¥ghŒî (M) bghW¥òfŸ fz¡F
(<) ïit vJîÄšiy 

(ï) mdhk¤J¡ fz¡F (<) brh¤JfŸ fz¡F

[Éil. (M) ïU¥ò Ãiy¡


F¿¥ò bghW¥òfŸ
[Éil. (ï) mdhk¤J¡ fz¡F]


g¡f¤âš]
4. ãiHfis¤ âU¤j¥ gâí« F¿¥ng£L¥ gâîfŸ
3. thuh¡fl‹ vd¥ ngh¡bfGj¥g£l flid _______ vd¥gL«.  [BEQ]
âU. kÂÆlÄUªJ bg‰w buh¡f«, tuî it¡f
(m) âU¤j¥ gâîfŸ
nt©oaJ.
(M) rÇ¡f£L¥ gâîfŸ
(m) k fz¡F
(ï) Éâ¥ãiHfŸ
(M) ášyiw tUkhd¡ fz¡F (<) ïit vJîÄšiy 

(ï) âU«g¥ bg‰w thuh¡ fl‹ fz¡F  [Éil. (m) âU¤j¥ gâîfŸ]
(<) buh¡f¡ fz¡F
5. gâa¥g£LŸs elto¡iffË‹ fz¡FfË‹


[Éil. (ï) âU«g¥ bg‰w thuh¡ fl‹ fz¡F]

rǤj‹ikia¢ nrhâ¡f jahÇ¡f¥gL« m¿¡if


4. cÇikahs® j‹Dila FL«g¥ gaD¡fhf vL¤J¡ _______ vd¥gL«.

bfh©l ru¡if, tuî it¡f nt©oaJ. [BEQ]
(m) ïU¥òÃiy¡ F¿¥ò (M) ïU¥ghŒî
(m) vL¥ò¡ fz¡»š (ï) F¿¥ngL (<) ngnuL 

[Éil. (M) ïU¥ghŒî]

(M) ɉgid¡ fz¡»š


(ï) bfhŸKjš fz¡»š 6. ngnu£oYŸs mid¤J¡ fz¡FfË‹ g‰W

(<) Kjš fz¡»š 
ïU¥òfŸ k‰WW« tuî ïU¥òfis¡ fh£L« m¿¡if
_______ vd¥gL«.
 [Éil. (ï) bfhŸKjš fz¡»š]
(m) ÃâÃiyÆaš (M) fz¡»aš
(ï) ïU¥òÃiy¡ F¿¥ò (<) ïU¥ghŒî 

 [Éil. (<) ïU¥ghŒî]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 5 ➠ ïU¥ghŒî 89

` ` fldhËfŸ 20,000 Kjš 40,000

mˤj jŸSgo 250 bg‰w fl‹ 7,000 t§» buh¡f« 16,800 miwfy‹ 10,000

if buh¡f« 4,200 Ä‹f£lz« 12,000 thlif¥ bg‰wJ 5,000 nkh£lh® thfd« 5,000

Kjš 50,000 fÊî bfhL¤jJ 3,000 e‹bfhil

2,500 òidíÇik 2,000
mˤjJ
r«gs« 12,000 bfhŸKjš 29,050
bg‰w fl‹ 42,000 e‰bga® 3,000
miwfy‹ 7,500 ɉgid 35,000
fh¥ÕL brY¤âaJ 1,600
﨔 :
ãuòÉ‹ VLfËš 31.3.2017M« Ô®î :
ehs‹iwa ïU¥ghŒî mnrh¡»‹ VLfËš 31.12.2017M«
g‰W tuî
ehs‹iwa ïU¥ghŒî
ng.
t. ïU¥ò ïU¥ò ng. g‰W tuî
fz¡»‹ bga® g. t.
v© fz¡»‹ bga® g. ïU¥ò ïU¥ò
v© ` ` v©
1 mˤj jŸSgo 250 v© ` `
1 f£ll« 20,000
2 if buh¡f« 4,200
brY¤j‰FÇa
3 Kjš 50,000 2 3,000
kh‰WÓ£L
4 r«gs« 12,000
3 fldhËfŸ 20,000
5 miwfy‹ 7,500
4 t§» buh¡f« 16,800
6 bg‰w¡ fl‹ 7,000
5 fh¥ÕL brY¤âaJ 1,600
7 Ä‹f£lz« 12,000
6 thlif¥ bg‰wJ 5,000
8 fÊî bfhL¤jJ 3,000
7 e‹bfhil mˤjJ 2,500
9 bfhŸKjš 29,050
8 bg‰w¡ fl‹ 42,000
10 ɉgid 35,000
9 ngh¡Ftu¤J¢ bryîfŸ 3,500
11 mdhk¤J¡ fz¡F 24,000
10 r«gs« 5,600
bkh¤j« 92,000 92,000
11 Kjš 40,000
III. fz¡FfŸ : 5 kâ¥bg©fŸ 12 miwfy‹ 10,000

1. mnrh¡ v‹w ÉahghÇÆ‹ VLfËÈUªJ 13 nkh£lh® thfd« 5,000
vL¡f¥g£l ïU¥òfËÈUªJ 31.12.2017M« ehisa
14 òidíÇik 2,000
ïU¥ghŒÉid¤ jahÇ¡fî«.
15 e‰bga® 3,000
` `
bkh¤j« 90,000 90,000
ngh¡Ftu¤J
f£ll« 20,000 3,500
bryîfŸ
brY¤j‰FÇa
3,000 r«gs« 5,600
kh‰W¢Ó£L

  

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 www.tamilmadal.com

myF
Jiz VLfŸ - I
6
bghUsl¡f«
6.1 m¿Kf«
6.2 Jiz VLfË‹ bghUŸ
6.3 Jiz VLfË‹ tiffŸ
6.4 Jiz VLfË‹ e‹ikfŸ
6.5 bfhŸKjš VL
6.5.1 ïlh¥ò
6.5.2 Éahghu¤ jŸSgo
6.5.3 bfhŸKjš V£oÈUªJ vL¤bjGJjš
6.6 bfhŸKjš âU¥g VL
6.6.1 bfhŸKjš âU¥g V£oÈUªJ vL¤bjGJjš
6.6.2 g‰W¡F¿¥ò (btˤâU¥g¤â‰fhd Mjhu Mtz«)
6.7 ɉgid VL
6.7.1 ɉgid V£oÈUªJ vL¤bjGJjš
6.8 ɉgid¤ âU¥g VL
6.8.1 ɉgid¤âU¥g V£oÈUªJ vL¤bjGJjš
6.8.2 tuî¡F¿¥ò (cŸâU¥g¤â‰fhd Mjhu Mtz«)
6.9 kh‰W¢Ó£L
6.9.1 m¿Kf«
6.9.2 kh‰W¢Ó£o‹ tiuÉy¡fz«
6.9.3 kh‰W¢Ó£o‹ j‹ikfŸ
6.9.4 kh‰W¢Ó£o‹ khâÇ
6.9.5 K¡»a¡ TWfŸ
6.10 bgWj‰FÇa kh‰W¢ Ó£L VL
6.11 brY¤j‰FÇa kh‰W¢Ó£L VL
6.12 cÇa F¿¥ngL

[90]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 6 ➠ Jiz VLfŸ - I 117

IV. fz¡FfŸ : 5 kâ¥bg©fŸ


1. âU. ïuhK mt®fË‹ cÇa Jiz VLfËš Ñœ¡fhQ« elto¡iffis¥ gâî brŒf.
2017 et«g®
1 nfhghÈlÄUªJ th§»aJ 300 _£ilfŸ nfhJik, _£il x‹W ` 100 åj«, Éahghu¤ jŸSgo 10%

3 FkhÇlÄUªJ _£il x‹W ` 900 åj« 150 _£ilfŸ mÇá 10% Éahghu¤ jŸSgo fʤJ th§»aJ

5 et«g® 1ïš th§»aâš 10 _£ilfŸ nfhJik nfhghY¡F âU¥ãaJ.

7 _£il x‹W ` 1,200 åj« 50 _£ilfŸ mÇá áthɉF 5% Éahghu¤ jŸSgoÆš ɉwJ.

12 _£il x‹W ` 1,300 åj« 25 _£ilfŸ nfhJik, 10% Éahghu¤ jŸSgoÆš r®khɉF ɉwJ.

14 15 _£ilfŸ mÇá FkhU¡F âU¥g¥g£lJ.

15 5 _ilfŸ mÇáia áth âU¥ãaD¥ãdh®

17 _£il x‹W ` 950 åj« 200 _£ilfŸ nfhJik uh#ÅlÄUªJ th§»aJ.

24 50 _£ilfŸ nfhJik uh#D¡F¤ âU¥ãaJ.

Ô®î : âU. ïuhK mt®fË‹ VLfËš
bfhŸKjš VL

cŸtU ng.g bjhif (`)

ehŸ Étu« ïlh¥ò v© v© És¡f« bkh¤j«
2017 et 1 nfhghš
300 _£ilfŸ nfhJik, _£il x‹W ` 1,000 åj« 3,00,000
fʡf :
Éahghu¤ jŸSgo 10% 30,000 2,70,000
3 Fkh®
150 _£ilfŸ mÇá _£il x‹W ` 900 åj« 1,35,000
fʡf :
Éahghu¤ jŸSgo 10% 13,500 1,21,500

17 uh#‹
200 _£ilfŸ nfhJik _£il x‹W ` 950 åj« 1,90,000
bfhŸKjš f/F g 5,81,500

ɉgid VL
btË¢brš ïlh¥ò bjhif (`)
ehŸ Étu« v© ng.g v©
És¡f« bkh¤j«
2017 et 7 áth
50 _£ilfŸ mÇá_£il ` x‹W 1,200 åj« 60,000
fʡf :
Éahghu¤ jŸSgo 5% 3,000 57,000
12 r®kh
25 _£ilfŸ nfhJik _£il x‹W 1,300 åj« 32,500
fʡf :
Éahghu¤ jŸSgo 10% 3,250 29,250
ɉgid f/F t 86,250

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118 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 6 ➠ Jiz VLfŸ - I
bfhŸKjš âU¥g VL

g‰W¡F¿¥ò ng.g. bjhif (`) F¿¥ò

ehŸ Étu« v© v© És¡f« bkh¤j«
2017 et 5 nfhghš
10 _£ilfŸ nfhJik _£il x‹W ` 1000 åj« 10,000
fʡf :
Éahghu¤ jŸSgo 10% 1,000 9,000
14 Fkh®
15 _£ilfŸ mÇá _£il x‹W ` 900 åj« 13,500
fʡf :
Éahghu¤ jŸSgo 10 % 1350 12,150
24 uh#‹
50 _£ilfŸ nfhJik _£il x‹W ` 950 åj« 47,500
bfhŸKjš âU¥g¡ f/F  t 68,650

ɉgid¤ âU¥g VL

t.F bjhif (`) F¿¥ò

ehŸ Étu« v© ng.g.v©
És¡f« bkh¤j«
2047 et 15 áth
5 _£ilfŸ mÇá _£il x‹W ` 1,200 åj« 6,000
fʡf :
5% Éahghu¤ jŸSgo 300
ɉgid¤ âU¥g VL  g 5,700

2. ÑnH ju¥g£LŸs elto¡iffis¡ bfh©L âU.r§f® mt®fË‹ #]iy 2015-« M©L¡FÇa ɉgid VL jah®
brŒJ ngnu£L¡ fz¡FfËš vL¤bjGJf.
2015 #]iy 5 v° v° onul®°¡F flD¡F ɉwJ
10 eh‰fhÈfŸ x‹W ` 250 åj«
10 nki#fŸ x‹W ` 850 åj« ` 10% jŸSgo mDkâ¡fî«
8 ïuh#hɉF buh¡f¤â‰F ɉw ru¡F
15 eh‰fhÈfŸ x‹W ` 250 åj«
20 nkhf‹ & nfhɉF ɉwJ
5 mykhÇfŸ x‹W ` 2200 åj«
10 nki#fŸ x‹W ` 850 åj«
23 ehuhazD¡F giHa fÂ¥bgh¿Æid flD¡F ɉwJ ` 5,000
28 FkuD¡F buh¡f ɉgid
10 eh‰fhÈfŸ eh‰fhÈ x‹W ` 250 åj«

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 www.tamilmadal.com

myF
Jiz VLfŸ II
7 -

bghUsl¡f«
7.1 m¿Kf«
7.2 buh¡f V£o‹ bghUŸ
7.3 buh¡f VL-xU Jiz VL k‰W« Kj‹ik fz¡F VL
7.4 buh¡f V£o‹ K¡»a¤Jt«
7.5 buh¡f V£o‹ tiffŸ
7.6 jÅ¥g¤â buh¡f VL
7.6.1 jÅ¥g¤â buh¡f V£il ïU¥ò¡f£Ljš
7.6.2 jÅ¥g¤â buh¡f V£oÈUªJ ngnu£o‰F vL¤J vGJjš
7.7 buh¡f¤ jŸSgo k‰W« Éahghu¤ jŸSgo
7.7.1 buh¡f¤ jŸSgo¡F«, Éahghu¤ jŸSgo¡F« cŸs

ntWghLfŸ
7.8 ïUg¤â buh¡f VL (buh¡f« k‰W« jŸSgo g¤âfSilaJ)
7.8.1 ïUg¤â buh¡f V£il ïU¥ò¡f£Ljš
7.8.2 ïUg¤â buh¡f V£oÈUªJ ngnu£o‰F vL¤J vGJjš
7.9 K¥g¤â buh¡f VL (buh¡f«, jŸSgo k‰W« t§»¥g¤âfSilaJ)
7.9.1 got«
7.9.2 v⮥gâî
7.10 ášyiw buh¡f VL
7.10.1 ášyiw buh¡f V£oš K‹ gz Û£òKiw
7.10.2 ášyiw buh¡f V£oid guhkÇ¥gj‹ e‹ikfŸ
7.10.3 ášyiw buh¡f V£o‹ tiffŸ
7.10.4 ášyiw buh¡f V£il ïU¥ò¡f£Ljš
7.10.5 ášyiw buh¡f V£o‹ gâîfis ngnu£oš vL¤J vGJjš

[120]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 7 ➠ Jiz VLfŸ - II 127

25 fhªâ¡F ` 19,700 brY¤â mt® fz¡F KGtijí« Ô®¤J¡ bfh©lJ

28 âUnt§fl¤âl« buh¡f« bg‰wJ 8,900

mtU¡F mˤj jŸSgo 100

30 Éahghu bryîfis buh¡fkhf¢ brY¤âaJ 3,500

Ô®î : Mdª¤ v‹gtuJ VLfËš

ïUg¤â buh¡f VL
g (buh¡f« k‰W« jŸSgo g¤âfSilaJ ) t


ï. ng.g. bjhif ` rh.Ó. ng.g. bjhif `
ehŸ bgWjšfŸ ehŸ brY¤jšfŸ
v© v© jŸSgo buh¡f« v© v© jŸSgo buh¡f«

2017 2017
or 1 ïU¥ò Ñ/bfh 19,500 or 15 Ä‹f£lz« f/F 12,500
4 ɉgid f/F 32,000 17 fÂ¥bgh¿ f/F 16,800
9 nfhò f/F 200 11,800 25 fhªâ f/F 300 19,700
28 âUnt§fl« f/F 100 8,900 30 Éahghu bryîfŸ 3,500
f/F
31 ïU¥ò Ñ/ï 19,700
300 72,200 300 72,200
#d 1 ïU¥ò Ñ/bfh 19,700
F¿¥ò
) 2017 or«g® 5 fhªâÆl« flD¡F bfhŸKjš brŒjJ buh¡f V£oš ïl«bgwhJ.
)
K¥g¤â buh¡f VL
5. fšahzRªju« v‹gtÇ‹ K¥g¤â buh¡f V£oš Ñœ¡f©l elto¡iffis¥ gâî brŒf. [Mar-2019]

2017 #dtÇ `

1 buh¡f ïU¥ò 42,500

t§» ïU¥ò 35,000

3 buh¡f ɉgid _y« bg‰w bjhif 15,700

4 t§»Æš buh¡f« brY¤âaJ 11,500

6 buh¡f¡ bfhŸKjš 14,300

9 Ä‹dQ Ô®it KiwÆš t§» neuoahf g§fhjha« bg‰wJ 2,000

10 bgh§fš K‹gz« gÂahs®fS¡F t§» _y« brY¤âaJ 17,000

12 ehfuh#ÅlÄUªJ buh¡f« bg‰wJ 11,850 mtU¡F mˤj jŸSgo 150

17 knfõ]¡F bfhL¡f nt©oa ` 20,000 -¤âš

` 19,700 brY¤â mt® fz¡F Ô®¡f¥g£lJ

20 brhªj bryîfS¡fhf¥ gz« vL¤J¡ bfh©lJ 20,000

30 jhÅa§» gz« tH§F« ïaªâu¤â‹ _y«

mYtyf bryîfS¡fhf¥ gz« vL¤jJ 1,500

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128 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 7 ➠ Jiz VLfŸ - II

Ô®î : fšahzRªju« v‹gtuJ VLfËš

g K¥g¤â buh¡f VL  t
bjhif ` bjhif `

rh.Ó.v©
ng.g.v©

ng.g.v©
ï.v©
ehŸ bgWjšfŸ mˤj ehŸ brY¤jšfŸ bg‰w
buh¡f« t§» buh¡f« t§»
jŸSgo jŸSgo

2017 2017
#d 1 ïU¥ò Ñ/bfh 42,500 35,000 #d 4 t§» f/F ‘v’ 11,500
3 ɉgid f/F 15,700 6 bfhŸKjš f/F 14,300
4 buh¡f f/F ‘v’ 11,500 10 bgh§fš
K‹gz« f/F 17,000
9 g§fhjha« 17 knfZ f/F 300 19,700
bg‰wJ 2,000
12 ehfuh#‹ f/F 150 11,850 20 vL¥òfŸ f/F 20,000
30 t§» f/F ‘v’ 1,500 30 buh¡f f/F ‘v’ 1,500
31 ïU¥ò Ñ/ï 6,050 30,000
150 71,550 48,500 300 71,550 48,500
㥠1 ïU¥ò Ñ/bfh 6,050 30,000

6. ã‹tU« elto¡iffis #h‹ v‹gtuJ K¥g¤â buh¡f V£oš gâî brŒf.

2017 or«g® `

1 buh¡f ïU¥ò K‹ ö¡» vGj¥g£lJ 12,600

1 t§» nkštiu¥g‰W K‹ ö¡» vGj¥g£lJ 36,000

1 ášyiw¡ fhrhsU¡F K‹gz« fhnrhiy _y« bfhL¤jJ 3,000

5 buh¡f¤â‰F ru¡F ɉwJ 12,000

7 g§FfŸ Kjä£o‹ ÛJ t§» tNȤj g§fhjha« 1,000

13 buh¡f« t§»Æš brY¤âaJ 10,000

14 t§» nkštiu¥ g‰¿‰fhf t§» tNȤj t£o 1,500

18 á¤â¡ v‹gtU¡F fhnrhiy bfhL¤jJ 8,000

mtÇlÄUªJ bg‰w jŸSgo 200

24 fh¥Õ£L¡ nfhuš gz« fhnrhiyahf¥ bgw¥g£L

m‹nw t§»Æš brY¤j¥g£lJ 17,000

28 gh°fÇl« bg‰w buh¡f« 15,000

mtU¡F mˤj jŸSgo 150

31 ifÆš ` 18,600 it¤J¡ bfh©L ÛjKŸs

bjhif t§»Æš brY¤j¥g£lJ

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myF t§»¢ rÇf£L«

8 g£oaš

bghUsl¡f«
8.1 m¿Kf«

8.1.1 t§» m¿¡if mšyJ bršnyL

8.1.2 t§» nkštiu¥g‰W
8.1.3 buh¡f V£o‹ t§» g¤â¡F«, t§» m¿¡if¡F« cŸs

ntWghLfŸ
8.2 t§»¢ rÇf£L« g£oaš

8.2.1 t§»¢ rÇf£L« g£oaÈ‹ njit

8.3 buh¡f V£o‹ t§»¥g¤âí« t§» m¿¡ifí« ntWgLtj‰fhd fhuz§fŸ

8.3.1 fhy ïilbtË ntWghL
8.3.2 gâî brŒtâš V‰gL« jtWfŸ
8.4 t§»¢ rÇf£L« g£oaš jahǤjš

8.4.1 ïU¥ò btË¥gL¤Jjš Kiw

8.4.2 T£lš k‰W« fʤjš Kiw

[149]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 8 ➠ t§»¢ rÇf£L« g£oaš 157

fÊ¡f : 11 fhnrhiy - ãnu« 1,500 8,700 t

nkštiu¥g‰W Ûjhd t£o
gâa¥glhjJ 3,200 12 fhnrhiy - r«gs« 2,800 5,900 t
t§»¡ f£lz« 600
17 fhnrhiy - faš 1,700 4,200 t
t§»Æš brY¤âa fhnrhiy
tuî it¡f¥glhjJ 43,400 47,200 20 fhnrhiy - njÉ 2,600 6,800 t
buh¡f V£o‹go nkštiu¥g‰W 1,26,800 30 t£o bg‰wJ 900 7,700 t

30 t§» f£lz« 15 7,685 t

10. Ñœ¡fhQ« buh¡f VL k‰W« t§» m¿¡ifÆš
ïUªJ 2017 kh®¢ 31 -« ehS¡FÇa t§»¢ rÇf£L« Ô®î :
g£oaiy jah® brŒf. 2017 kh®¢ 31-« ehS¡FÇa
t§»¢ rÇf£L« g£oaš
g buh¡f VL (t§»¥ g¤â k£L«) t
bjhif bjhif
Étu«
ehŸ bgWjšfŸ ` ehŸ brY¤jšfŸ ` ` `
buh¡f V£o‹go ïU¥ò 2,250
2017 2017 T£Lf :
kh®¢1 ïU¥ò Ñ/bfh 9,000 kh®¢4 vL¥òfŸ 1,700 ÉL¤j fhnrhiy brY¤Jif¡F
K‹Åiy¥gL¤j¥glÉšiy
3 uh« 2,200 8 RÄ 3,300 ó#h 4,200
9 ãnu« 1,500 12 r«gs« 2,800 õh« 2,000
16 gɤuh 3,400 16 faš 1,700 uh« 1,100

23 njÉ 2,600 18 ó#h 4,200 thlif 1,100 8,400

27 k 1,100 26 õh« 2,000 fhnrhiy _y« vL¡f¥g£lJ
(` 1,700 – ` 700) 1,000
30 r§f® 350 28 uÑ« 1,100 t§» Ûjhd t£o bg‰wJ
buh¡f V£oš gâaÉšiy 900 10,300
30 thlif 1,100
12,550
30 ïU¥ò Ñ/ï 2,250 fÊ¡f :
20,150 20,150
t§»Æš brY¤âa fhnrhiy
tNȤJ tuî it¡f¥glhjJ
t§» m¿¡if gɤuh 3,400

g‰W tuî ïU¥ò k 1,100

ehŸ Étu« vL¥òfŸ it¥òfŸ g‰W / r§f® 350
` ` tuî (`) 4,850
t§»f£lz« buh¡f V£oš gâî
2017 ïšiy 15 4,865
kh®¢ 1 ïU¥ò Ñ/bfh 9000 t t§» m¿¡ifÆ‹go ïU¥ò
7,685
4 fhnrhiy vL¥òfŸ 700 8,300 t

5 fhnrhiy - uh« 2,200 10,500 t

9 fhnrhiy - RÄ 3,300 7,200 t

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164 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 8 ➠ t§»¢ rÇf£L« g£oaš

﨔 :
bršnyL
g‰W vL¥òfŸ tuî it¥òfŸ ïU¥ò g‰W /
ehŸ Étu«
` ` tuî
2003
ïU¥ò Ñ/bfh 22,148
ã¥. 1
4 k 2,822 19,326
16 Ȃ 750 18,576
19 Fkh® 12,000 30,576
20 uh« 200
20 áj«gu« 87
20 g¤kh 182 30,507
26 nrhK 150 30,357
28 fh¥ÕL f£lz« 92
br. kh. Ó£L 2,500
ghò 810
K¤J 1,200
t£o 32
KjäL ÛJ t£o 135
bg. kh. Ó£L 750 30,692

﨔 :
âU. ÓÅthr‹ mt®fË‹ VLfËš 2003 ã¥utÇ 28M« ehS¡FÇa t§»¢ rÇf£L« g£oaš

bjhif bjhif
Étu«
` `

buh¡f V£o‹go t§»ÆU¥ò 31,758

T£Lf :
mˤj fhnrhiyfŸ tNÈ¡f¥glhjit
(Rªju« ` 8,820 + u§fŸ ` 2,346) 11,166

tho¡ifahs® t§»Æš neuoahf brY¤âaJ (K¤J) 1,200

t§» mDkâ¤j t£o 32
t§» tNȤj KjäL ÛJ t£o 135
t§» tNȤj bgWj‰FÇa kh‰W¢Ó£L 750 13,283
45,041

fʡf :
ÉL¤j fhnrhiy gzkh¡f¥glhjJ
(ghY ` 8,345 + bt§fnlr‹ ` 3,412) 11,757

t§» brY¤âa fh¥ÕL f£lz« 92

brY¤j¥g£l brY¤Jj‰FÇa kh‰W¢Ó£L 2,500 14,349
bršny£o‹go t§»ÆU¥ò 30,692

  

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myF
9 ãiH¤ âU¤j«

bghUsl¡f«
9.1 m¿Kf«
9.2 ãiHfË‹ bghUŸ
9.3 fz¡»aÈ‹ gšntW ÃiyfËš ÃfG« ãiHfŸ
9.4 ãiHfis tif¥gL¤Jjš
9.4.1 ÉLãiH
9.4.2 br΋iH
9.4.3 Éâ¥ãiH
9.4.4 <LbrŒ ãiHfŸ
9.5 ïU¥ghŒî btË¥gL¤J« k‰W« btË¥gL¤jh¥ ãiHfŸ

9.5.1 ïU¥ghŒî btË¥gL¤J« ãiHfŸ
9.5.2 ïU¥ghŒî btË¥gL¤jh¥ ãiHfŸ
9.6 ãiHfis¡ f©l¿tâš cŸs goÃiyfŸ
9.6.1 ïU¥ghŒî jahÇ¡F« K‹ghf¥ ãiHfis¡

f©l¿jš
9.6.2 ïU¥ghŒî jahǤj ã‹ ãiHfis¡ f©l¿jš
9.7 mdhk¤J¡ fz¡F
9.7.1 mdhk¤J¡ fz¡»‹ bghUŸ
9.7.2 mdhk¤J¡ fz¡F jahǤjš
9.8 ãiHfŸ âU¤j«
9.8.1 ãiHfis¤ âU¤J« ÃiyfŸ
9.9 fÂÅkakh¡f¥g£l fz¡»aÈš ãiHfŸ

[165]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 9 ➠ ãiH¤ âU¤j« 167

II. Äf¡ FW»a Édh¡fŸ : É⥠ãiHfŸ V‰gLtj‰fhd rh¤âa¡ TWfŸ:

(i) brh¤J th§»aij bfhŸKjš V£oš gâî
1. ãiH¤ âU¤j« v‹whš v‹d? brŒjš
Éil. (i) fz¡F VLfËYŸs ãiHfis¤ âU¤Jjš cjhuz«
v‹gJ jtwhd v©fisnah mšyJ m‹guá Ma¤j Mil jahÇ¥ò ÃWk« ` 10,000
vG¤Jfisnah mo¤jnyh, âU¤â vGjnyh kâ¥òŸs ïaªâu¤ij flD¡F th§»aJ,
bfhŸKjš V£oš gâî brŒa¥g£lJ.
mšyJ nkš vGJjnyh mšy. V‰g£LŸs
(ii) brh¤J ɉwij ɉgid V£oš gâî brŒjš
ãiHfis¢ rÇahf kh‰WtJ âU¤j« vd¥gL«.
cjhuz«
(ii) cÇa fz¡FfËš jFªj F¿¥ng£L¥
giHa miwfy‹ ` 500 ¡F flD¡F ɉwJ
gâîfisnah mšyJ És¡f¡ F¿¥ignah vGâ ɉgid V£oš gâî brŒa¥g£lJ.
ãiHfË‹ Éisia k£LgL¤jny ãiH¤âU¤j« (iii) xU KjÈd¢ bryit tUthÆd¢ brythf¥
vd¥gL«. ghɤjš
2. Éâ¥ãiH v‹whš v‹d?  [BEQ] cjhuz«
Éil. elto¡iffis fz¡F VLfËš gâî brŒí« nghJ (m) TLjš miw f£Ltj‰fhd bryî
mo¥gil¡ fz¡»aš Éâfis jtwhf ã‹g‰Wtjhš `3,000 gGJgh®¥ò¢ bryî fz¡»š g‰W
it¡f¥g£LŸsJ.
V‰gL« ãiHna Éâ¥ãiH vd¥gL«.
(M) òâa ïaªâu« ÃWîtj‰fhf¢ brY¤âa
3. gFâ ÉLãiH v‹whš v‹d?  [HY-2019] TÈ `600 TÈ¡ fz¡»š g‰W
Éil. fz¡fhs® xU elto¡ifÆ‹ xU gFâia k£L« gâî it¡f¥g£LŸsJ.
brŒa¤ jt¿dhš mJ gFâ ÉL ãiHahF«. ïªj¥ (iv) xU tUthÆd¢ bryit KjÈd¢ brythf¥
ãiH, bghJthf, ngnu£oš vL¤J vGJ« nghJ ÃfG«. ghɤjš
ï¥ãiH, xU fz¡if k£Lnk ghâ¡F«. cjhuz«
4. KG ÉL ãiH v‹whš v‹d? ïaªâu« gGJgh®¡f¢ brY¤âa `2,000
ïaªâu¡ fz¡»š g‰W it¡f¥g£LŸsJ.
Éil. xU elto¡ifia F¿¥ng£onyh mšyJ Jiz
V£onyh gâî brŒa¤ jtWtJ mšyJ ngnu£oš vL¤J 2. mdhk¤J¡ fz¡F¥ g‰¿¡ F¿¥ò vGjî«.
vGJ«nghJ ïU j‹ikfisí« gâî brŒa¤ jtWtnj Éil. (i) ïU¥ghŒî rkÃiyailahj nghJ, ntWgh£L¤
KG ÉL ãiHahF«. ïJ, ïu©L mšyJ mj‰F bjhifia mdhk¤J¡ fz¡F v‹w j‰fhÈf¡
nk‰g£l fz¡Ffis¥ ghâ¡F«. fz¡»š g‰W mšyJ tuî it¡f nt©L«.
5. <LbrŒ ãiHfŸ v‹whš v‹d?  [Mar-2019] (ii) g‰W ïU¥òfË‹ T£L¤ bjhifia¡ fh£oY«
Éil. (i) bt›ntW ãiHfŸ x‹W¡bfh‹W <L tuî ïU¥òfË‹ T£L¤ bjhif Äifahf
brŒgitahf mikªjhš, mit <L brŒ ãiHfŸ ïU¡F« nghJ g‰W it¡f¥gL«.
vd¥gL«. ï¥ãiHfŸ, bjhl®òila fz¡»nyh (iii) khwhf, tuî ïU¥òfË‹ T£L¤bjhif g‰W
mšyJ bjhl®ãšyhj fz¡»nyh ÃfHyh«. ïU¥òfË‹ T£L¤bjhifia Él¡ Fiwthf
(ii) vdnt, xU fz¡»‹ TLjš g‰W mšyJ tuî ïU¥ã‹ tuî it¡f nt©L«.
k‰bwhU fz¡»‹ TLjš tuî mšyJ g‰¿‹
3. ïU¥ghŒî btË¥gL¤jhj ãiHfŸ ahit?
_y« <L brŒa¥glyh«. ï¥ãiHfŸ, <Lf£L«
Éil. áy ãiHfŸ ïU¥ghŒî rk‹gLtij¥ ghâ¡fhjit.
ãiHfŸ vdî« m¿a¥gL»‹wd.
mit, VLfËš ïUªjhY« g‰W ïU¥òfË‹ T£L¤
III. FW»a Édh¡fŸ : bjhifí«, tuî ïU¥òfË‹ T£L¤ bjhifí«
1. Éâ¥ãiHia¥ g‰¿a F¿¥ig vL¤J¡fh£Ll‹ rkkhf ïU¡F«. ïU¥ghŒî rkÃiy¥ bgW«. KG
vGjî«. ÉLãiHfŸ, Éâ¥ãiHfŸ, <LbrŒ ãiHfŸ k‰W«
Éil. elto¡iffis fz¡F VLfËš gâî brŒí«nghJ JizVLfËš jtwhd gâîfŸ M»at‰iw ïU¥ghŒî
mo¥gil¡ fz¡»aš Éâfis jtwhf ã‹g‰Wtjhš btË¥gL¤Jtâšiy. m›thwhd ãiHfS¡F
V‰gL« ãiHna Éâ¥ãiH vd¥gL«. cjhuz§fŸ ã‹tUkhW:

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172 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 9 ➠ ãiH¤ âU¤j«
11. Ñœ¡fhQ« gâîfis¤ âU¤j« brŒaî«. 12. xU fz¡fhs® Ñœ¡fhQ« ãiHfis ïU¥ghŒî
ng. jahǤj ã‹ f©l¿ªjh®. mdhk¤J¡ fz¡F
Étu« g‰W ` tuî ` cŸsJ vd¡ fUâ m¥ãiHfis¤ âU¤j«
g.v
(m) Fkz‹ f/F  g 10,000 brŒaî«.
buh¡f¡ f/F 10,000 (m) ïaªâu« `3,500-¡F th§»aJ bfhŸKjš
(FkzD¡F r«gs« fz¡»š g‰W it¡f¥g£LŸsJ.
brY¤âaJ)
(M) buŒdhî¡F `1,800 r«gs« brY¤âaJ mt®
(M) br§F£Lt‹ f/F g 6,000


fz¡»š g‰W it¡f¥g£lJ.

buh¡f¡ f/F 6,000
(ï) t£o bg‰wJ `200 juF¡ fz¡»š tuî
(br§F£LtD¡F thlif
brY¤âaJ) it¡f¥g£LŸsJ.
(ï) buh¡f¡ f/F  g 2,000 (<) mKjÃyhÉlÄUªJ flD¡F `1,800-¡F
ɉgid¡ f/F 2,000 ru¡F th§»aJ fz¡F VLfËš gâî
(buh¡f¤â‰F miwfy‹ brŒa¥glÉšiy.
ɉwJ) (c) ga‹gL¤j¥g£l miwfy‹ `350-¡F ɉwJ
(<) buh¡f¡ f/F  g 10,000 ɉgid¡ fz¡»š tuî it¡f¥g£LŸsJ.
Fkhuuhrh f/F 10,000
Ô®î : F¿¥ng£L¥ gâîfŸ
(Fkhuuhrhî¡F buh¡f¤â‰F
ru¡F ɉwJ)
t. ng. g‰W tuî
(c) kÂkhw‹ f/F g 1,000 Étu«


v© g.v. ` `
bfhŸKjš f/F 1,000
(cÇikahs® kÂkhwdhš (m) ïaªâu« f/F  g 3,500
brhªj cgnahf¤â‰fhf
ru¡F vL¡f¥g£lJ) bfhŸKjš f/F 3,500
(ïaªâu« th§»aJ jtwhf
Ô®î : âU¤âa gâîfŸ bfhŸKjš fz¡»š gâî
brŒa¥g£lJ âU¤j«
t. ng. g‰W tuî brŒa¥g£lJ)
Étu«
v© g.v. ` `
(M) r«gs¡ f/F  g 1,800
(m) r«gs« f/F  g 10,000 buŒdh f/F 1,800
(r«gs« brY¤âaJ jtwhf
Fkz‹ f/F 10,000 buŒdh fz¡»š g‰W it¤jJ
(Fkz‹ f/F jtwhf g‰W âU¤j¥g£lJ)
it¤jij âU¤âaJ)
(ï) juF f/F g 200
(M) thlif f/F g 6,000
t£o bg‰wJ f/F 200


br§F£Lt‹ f/F 6,000 (t£o bg‰wJ `200 juF¡

(br§F£Lt‹ fz¡»š fz¡»š tuî it¡f¥g£lJ
jtWjyhf g‰W it¤jij¤ âU¤j« brŒa¥g£lJ)
âU¤âaJ)
(<) bfhŸKjš f/F  g 1,800
(ï) ɉgid f/F g 2,000
mKjÃyh f/F 1,800


miwfy‹ f/F 2,000 (mKjÃyhÉlÄUªJ flD¡F

(ɉgid¡ fz¡F jtWjyhf ru¡F th§»aJ bfhŸKjš V£oš
tuî it¤jij¤ âU¤âaJ) gâahjJ âU¤j¥g£lJ)
(<) Fkhuuhrh f/F  g 10,000 (c) ɉgid f/F  g 350
ɉgid f/F 10,000 miwfy‹ f/F 350
(Fkhuuhrh fz¡F jtWjyhf (miwfy‹ ɉwJ jtwhf
tuî it¤jij¤ âU¤âaJ) ɉgid fz¡»š tuî
(c) vL¥òfŸ f/F  g 1,000 it¡f¥g£lJ âU¤j«
brŒa¥g£lJ)
kÂkhw‹ f/F 1,000
(kÂkhw‹ fz¡F jtWjyhf
tuî it¤jij¤ âU¤âaJ)

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myF
njŒkhd¡ fz¡»aš
10
bghUsl¡f«
10.1 m¿Kf«
10.2 njŒkhd« - bghUŸ k‰W« tiuÉy¡fz«
10.2.1 brh¤â‹ gadË¥ò fhy«
10.2.2 njŒkhd« V‰gl¡Toa brh¤JfŸ
10.3 njŒkhd« Ú¡f nt©oaj‹ neh¡f§fŸ
10.4 njŒkhd¤â‰fhd fhuz§fŸ
10.5 njŒkhd¤â‹ ïašòfŸ
10.6 njŒkhd¤ bjhifia îzÆ¡F« fhuÂfŸ
10.7 njŒkhd« fz¡»L« KiwfŸ
10.7.1 ne®¡nfh£L Kiw/Ãiy¤jtiz Kiw/Mu«g ml¡fÉiy Kiw
10.7.2 FiwªJ brš kâ¥ò/FiwªJ brš ïU¥ò Kiw
10.7.3 M©LfË‹ ïy¡f§fË‹ T£L¤bjhifKiw
10.7.4 ïaªâu kÂneu åj Kiw
10.7.5 btWikahjš Kiw
10.7.6 M©L¤bjhif Kiw
10.7.7 kWkâ¥Õ£L Kiw
10.7.8 <L Ãâ Kiw
10.7.9 fh¥Õ£L Kidk Kiw
10.8 njŒkhd« gâî brŒa¥gL« KiwfŸ
10.8.1 njŒkhd¤ij brh¤J fz¡»‰F kh‰Wjš
10.9 ɉw brh¤â‹ Ûjhd ïyhg« mšyJ e£l¤ij¡ fhQjš

[179]

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180 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 10 ➠ njŒkhd¡ fz¡»aš

ò¤jf Édh¡fŸ k‰W« ÉilfŸ

Ra MŒî Édh¡fŸ 5. ã‹tU« vªj brh¤JfS¡F btWikahjš
KiwÆš njŒkhd« Ú¡f¥gL»wJ
I. rÇahd Éilia¤ nj®î brŒaî« : (m) bgh¿ k‰W« bgh¿ ïaªâu«
(M) Ru§f« k‰W« f‰ Ru§f§fŸ
1. ne®¡nfh£L KiwÆš njŒkhd¤ bjhifahdJ,
(ï) f£ll§fŸ
(m) M©LnjhW« mâfÇ¡F«
(<) tÂf¡F¿ 

(M) M©LnjhW« Fiwí«  [Éil. (M) Ru§f« k‰W« f‰ Ru§f§fŸ]

(ï) mid¤J M©LfS¡F« Ãiyahf ïU¡F«
6. xU brh¤J vj‹ fhuzkhf tH¡bfhÊî
(<) M©LnjhW« khw¡ToaJ mil»wJ?  [HY-2018]
[Éil. (ï) mid¤J
 M©LfS¡F« Ãiyahf (m) fhy¥ngh¡F
ïU¡F«] (M) njŒî k‰W« cuhŒî
(ï) bjhÊšE£g kh‰w§fŸ
2. njŒkhd« k‰W« guhkÇ¥ò¢ bryîfis fz¡»š
(<) nk‰T¿at‰¿š VJÄšiy 

vL¤J¡bfhŸS« nghJ Ñœ¡f©l KiwfËš vJ  [Éil. (ï) bjhÊšE£g kh‰w§fŸ]

Óuhd jh¡f¤ij V‰gL¤J«?
7. brh¤â‹ gGJgh®¥ò k‰W« guhkÇ¥ò¢ bryîfŸ
(m) ne®¡nfh£L Kiw fhy¥ngh¡»š mâfÇ¡F« nghJ ã‹tU« njŒkhd
(M) FiwªJ brš ïU¥ò Kiw KiwfSŸ vJ áwªjJ?  [BEQ]

(ï) M©L¤ bjhif Kiw (m) ne®¡nfh£L Kiw

(<) fh¥Õ£L Kidk Kiw 
(M) FiwªJ brš ïU¥ò Kiw
(ï) njŒkhd Ãâ Kiw
 [Éil. (M) FiwªJ brš ïU¥ò Kiw]
(<) M©L¤ bjhif Kiw 

3. FiwªJ brš kâ¥ò KiwÆš, njŒkhd¤  [Éil. (M) FiwªJ brš ïU¥ò Kiw]
bjhifahdJ [June-2019; HY-2019]


8. brh¤â‹ ïWâ kâ¥ò v‹gJ, gadË¥ò¡ fhy¤â‹

(m) mid¤J M©LfËY« xnu khâÇahf ïU¡F« _______
m¢brh¤âÈUªJ »il¡F« bjhifahF«. 

(M) M©LnjhW« Fiwí«  [Mar-2019]

(m) Mu«g¤âš (M) ïWâÆš
(ï) M©LnjhW« mâfÇ¡F«
(ï) k¤âÆš (<) ïitfËš VJÄšiy
(<) nk‰T¿at‰¿š vJîÄšiy
[Éil. (M) ïWâÆš]


[Éil. (M) M©LnjhW« Fiwí«]



9. vªehŸ Kj‰bfh©L njŒkhd« fz¡»l¥gl

4. njŒkhd« vjdhš V‰gL»wJ?  [Sep-2020] nt©L«
(m) fhy¥ngh¡F (M) ga‹ghL (m) brh¤âid ga‹gh£o‰F ï£l ehŸKjš
(ï) tH¡bfhÊî (<) m, M k‰W« ï (M) brh¤âid th§Ftj‰fhd Miz ãw¥ã¤j
ehŸKjš
 [Éil. (<) m, M k‰W« ï]
(ï) brh¤âid Éahghu tshf¤â‰FŸ bg‰w
ehŸKjš
(<) brh¤â‹ ïlh¥ò bg‰w ehŸ Kjš
[Éil. (m) brh¤âid
 ga‹gh£o‰F ï£l
ehŸKjš]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 10 ➠ njŒkhd¡ fz¡»aš 191

bjhif ïaªâu« fz¡F

tUl« / ehŸ Étu« ItJ IItJ g t
ïaªâu« ïaªâu« bjhif bjhif
ehŸ Étu« ehŸ Étu«
ïu©lh« ` `
tUl« 2014 t§» f/F 90,000 2014 njŒkhd« f/F 12,000


(2015) #d 1 or 31
1.1.2015 fÊ¡f : Kjš #]iy t§» f/F 60,000 ” ïU¥ò Ñ/ï 1,38,000
ïaªâu¤â‹ ɉgid 1
Éiy 40,000 1,50,000 1,50,000

ɉw ïaªâu« Ûjhd 2015 ïU¥ò Ñ/bfh 1,38,000 2015 t§» f/F 40,000
e£l« 41,000 #d 1 #d. 1 (ɉgid)

31.12.2015 fÊ¡f : ïu©lh« ” ïyhg e£l¡ f/F 41,000

ïaªâu« Ûjhd or 31 njŒkhd« f/F 5,700

njŒkhd« 5,700 ” ïU¥ò Ñ/bfh 51,300

­
1,38,000 1,38,000
 10 
 57, 000 ×  2016 ïU¥ò Ñ/bfh 51,300
100 
rd 1
ïu©lh«
ïaªâu¤â‹ V£L
kâ¥ò 51,300

muR nj®î Édh¡fŸ k‰W« ÉilfŸ

1 kâ¥bg© kâ¥ò ïšyhj ÃiyÆš brh¤â‹ V£L kâ¥ghdJ
ó{Ía¤â‰F mšyJ brh¤â‹ gadË¥ò fhy«
1. brh¤â‹ Mu«g ml¡fÉiy = `1,00,000 vâ®neh¡F« KoÉš ïWâ kâ¥ã‰F« Fiw¡f¥gL»wJ.
gadË¥ò fhy« = 5; vâ®neh¡F« ïWâ kâ¥ò = `2,000.
ne®¡nfh£L KiwÆš _‹wh« M©L njŒkhd¤ fz¡FfŸ :
bjhif v›tsî? [BEQ] [HY-2018]

(m) `12,800 (M) `19,600 1. ne®¡nfh£L KiwÆš njŒkhd¤ bjhif fz¡»Lf.
(ï) `20,000 (<) `20,400 ïaªâu¤â‹ ml¡f Éiy ` 1,00,000 [Mar-2019]



[Éil. (M) `19,600] vâ®neh¡F« ïWâ kâ¥ò ` 5,000

vâ®neh¡F« gadË¥ò¡fhy« 5 M©LfŸ
2 kâ¥bg©fŸ
Éil. njŒkhd¤ bjhif
1. njŒkhd¤â‹ tiuÉy¡fz« jUf. [HY-2018]
brh¤â‹ Mu«g ml¡fÉiy - ïWâ kâ¥ò

Éil. °igr® k‰W« bg¡yÇ‹ T‰W¥go “njŒkhd« v‹gJ =
xU F¿¥ã£l fhy¤âš v¡fhuz¤jhY« V‰gL« vâ®neh¡F« gadË¥ò fhy«
xU brh¤â‹ gadË¥ò fhy ïH¥ig¡ F¿¡F« xU
njŒkhd¤ bjhif = 1000005– 5000
msthF«”.
(mšyJ) njŒkhd¤ bjhif = % 19000
fh®£lÇ‹ T‰W¥go njŒkhd« v‹gJ
v¡fhuz¤âdhY«, xU brh¤â‹ kâ¥ãY©lhF« 2. Ñœ¡f©l Étu§fËÈUªJ ne®¡nfh£L KiwÆš
go¥goahd k‰W« Ãiyahd Fiwnt MF«. M©L njŒkhd¤ bjhifia fz¡»Lf. [Sep-2020]

2. vªj njŒkhd KiwÆš xU brh¤â‹ kâ¥ò brh¤â‹ ml¡fÉiy `10,000

gadË¥ò fhy« Kotilªj ãwF ó{Íakhf vâ®neh¡F« gadË¥ò fhy« 10 tUl§fŸ

ïU¡F«? v¥nghJ? [HY-2019] vâ®neh¡F« ïWâ kâ¥ò `2,000


Éil. ne®¡nfh£LKiw.
VbdÅš ï«KiwÆš brh¤â‹
kâ¥ò KGtJ« Ú¡f¥gL»wJ. ï«KiwÆš ïWâ

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myF KjÈd k‰W«

11 tUthÆd
elto¡iffŸ

bghUsl¡f«
11.1 m¿Kf«
11.2 KjÈd k‰W« tUthÆd¢ bryîfis¤ Ô®khÅ¡F« fUJnfhŸfŸ
11.3 bryîfË‹ tif¥ghL
11.4 KjÈd¢ bryî
11.4.1 KjÈd¢ bryÉ‹ ïašòfŸ

11.5 tUthÆd¢ bryî

11.5.1 tUthÆd¢ bryÉ‹ ïašòfŸ

11.6 ÚŸga‹ tUthÆd¢ bryî

11.6.1 ÚŸga‹ tUthÆd¢ bryÉ‹ ïašòfŸ

11.7 KjÈd, tUthÆd k‰W« ÚŸga‹ tUthÆd¢ bryîfŸ - x¥ÕL

11.8 KjÈd k‰W« tUthÆd tuîfŸ
11.8.1 KjÈd tuî

11.8.2 tUthÆd tuî

11.9 KjÈd tuîfŸ k‰W« tUthÆd tuîfS¡»ilnaahd ntWghLfŸ

[200]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 11 ➠ KjÈd k‰W« tUthÆd elto¡iffŸ 201

ò¤jf Édh¡fŸ
Ra MŒî Édh¡fŸ II.
1.
Äf¡ FW»a Édh¡fŸ :
tUthÆd¢ bryî v‹whš v‹d?
I. rÇahd Éilia¤ nj®î brŒaî« : Éil. (i) tÂf ÃWtd¤â‹ m‹whl brašgh£o‰fhd
bryî«, tUthŒ <£L« âwid¤
1. âiuau§f¤â‹ ïU¡if trâfis mâfÇ¥gj‰fhf
j¡fit¤J¡bfhŸs nk‰bfhŸs¥gL« bryî«
nk‰bfhŸs¥g£l bryîfŸ [BEQ] [Sep-2020]


tUthÆd¢ bryî vd¥gL«. ï¢bryî âU«g¤

(m) KjÈd¢ bryî âU«g ÃfG« j‹ikíilaJ.
(M) tUthÆd¢ bryî (ii) tUthÆd¢ bryî tUthíl‹ bjhl®òilaJ
(ï) ÚŸga‹ tUthÆd¢ bryî mšyJ F¿¥ã£l fz¡fh©nlhL bjhl®òilaJ.
(iii) cjhuzkhf, bfhŸKjš Ûjhd¢ bryî xU
(<) nk‰T¿a vJîÄšiy 

 [Éil. (m) KjÈd¢ bryî]

tUthÆd¢ bryî.
2. KjÈd¢ bryî v‹whš v‹d?
2. òâjhf ÃWt¥g£l ïaªâu¤âid¢ nrhjid X£l« Éil. (i) xU fz¡fh©oš nk‰bfhŸs¥g£l bryÉ‹
nk‰bfhŸtj‰F¢ brŒj bryî ` 20,000 [Mar-2019] 

gadhdJ vâ®tU« M©LfS¡F« bjhl®ªJ

(m) bjhl¡f¢ bryî »il¡Fkhdhš m¢bryî KjÈd¢ bryî MF«.
(M) tUthÆd¢ bryî (ii) ï¢bryî VnjD« xU Ãiy¢brh¤J
(ï) KjÈd¢ bryî th§Ftj‰nfh, Éahghu ÃWtd¤â‹
ïyhg« <£L« âwid mâfÇ¥gj‰nfh
(<) ÚŸga‹ tUthÆd¢ bryî
nk‰bfhŸs¥glyh«. ïJ âU«g¤ âU«g ÃfHhj


 [Éil. (ï) KjÈd¢ bryî] j‹ikíilaJ.

3. t§» it¥òfŸ Ûjhd t£o [BEQ]
 3. KjÈd tuî v‹whš v‹d?  [BEQ]
(m) KjÈd tuî (M) tUthÆd tuî Éil. (i) tUthÆd¤ij¢ rhuhj tuîfŸ mid¤J«
(ï) KjÈd¢ bryî (<) tUthÆd¢ bryî KjÈd tuî vd¥gL«.
(ii) ïJ âU«g¤ âU«g ÃfHhj¤ j‹ikíilaJ.
[Éil. (M) tUthÆd tuî]
bgw¥g£l bjhif bghJthf fÂrkhdjhf


4. eilKiw Kjiy mâfÇ¥gj‰fhf ïªâa bjhÊš ïU¡F«.

ts®¢á t§»Æl« bg‰w eL¤ju fhy¡ fl‹ bjhif (iii) ï›tif tuîfŸ ïU¥òÃiy¡ F¿¥ã‹
 [BEQ] [HY-2018] bghW¥òfŸ g¡f¤âš fh©ã¡f¥gL«.
(m) KjÈd¢ bryîfŸ (M) tUthÆd¢ bryîfŸ 4. tUthÆd tuî g‰¿ áW F¿¥ò juî«.
(ï) tUthÆd tuîfŸ (<) KjÈd tuîfŸ Éil. (i) tÂf¤â‹ tH¡fkhd eilKiwfËÈUªJ
 [Éil. (<) KjÈd tuîfŸ] bgw¡Toa tUkhd§fŸ tUthÆd tuîfshF«.
(ii) ïJ âU«g¤ âU«g ÃfG« j‹ikíilaJ.
5. tUthÆd¢ bryÉ‹ gy‹ »il¥gJ [HY-2019] 

ï›thW bgw¥gL« bjhifahdJ bghJthf á¿a

(m) flªj fhy¤â‰F (M) vâ® fhy¤â‰F

msÉyhd bjhifahf ïU¡F«.
(ï) el¥ò fhy¤â‰F (<) vªj fhy¤â‰F« (ii) cjhuz§fŸ
 [Éil. (ï) el¥ò fhy¤â‰F]  ru¡F ɉgjdhš »il¡F« bjhif
 KjäLfŸ ÛJ bg‰wbg‰w t£o.
6. tÂf¢ brašgh£o‰F Kªija bryîfŸ

5. ÚŸga‹ tUthÆd¢ bryî v‹whš v‹d?

(m) tUthÆd¢ bryîfŸ


 [June-2019]
(M) K‹ T£o brY¤âa tUthÆd¢ bryîfŸ
Éil. el¥gh©oš nk‰bfhŸs¥g£l tUthÆd¤ j‹ikíŸs
(ï) ÚŸga‹ tUthÆd¢ bryîfŸ xU bryÉ‹ ga‹, vâ® tU« M©L mšyJ
(<) KjÈd¢ bryîfŸ 
M©LfS¡F« »il¡Fkhdhš, m¢bryî ÚŸga‹
 [Éil. (<) KjÈd¢ bryîfŸ] tUthÆd¢ bryî MF«.

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206 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 11 ➠ KjÈd k‰W« tUthÆd elto¡iffŸ

TLjš Édh¡fŸ k‰W« ÉilfŸ

I. rÇahd Éilia¤ nj®î brŒaî« : 
bjhF¥ò :
(i) (ii) (iii) (iv)
1 kâ¥bg©
(m) 1 2 3 4


(i) Ñœ¡f©l Édh¡fS¡F rÇahd Éilia


(M) 4 3 1 2
nj®ªbjL¤J vGJf. (ï) 3 4 2 1

1. Xuh©o‰F nkš bjhÊY¡F ga‹jU« elto¡if (<) 2 3 4 1 

[Éil. (M) (i) - 4 (ii) - 3 (iii) - 1 (iv) - 2]

(m) KjÈd elto¡if (M) tUthÆd elto¡if


(ï) ‘m’ k‰W« ‘M’ (<) ïit vJîÄšiy (iii) Ñœ¡f©l nfho£l ïl¤â‰F rÇahd Éilia


[Éil. (m) KjÈd elto¡if]

nj®ªbjL¤J vGJf.
1.


tUthÆd tuîfŸ bjhÊÈš________ bfh©lit.

2. giHa ÓUªij òJ¥ã¡f¢ bryî brŒjJ (m) mo¡fo ÃfG« j‹ik
(m) ÚŸga‹ tUthÆd¢ bryî [BEQ]


(M) mo¡fo ÃfHh¤ j‹ik

(M) KjÈd¢ bryî (ï) ÃiyahdJ
(ï) tUthÆd¢ bryî (<) ïit vJîÄšiy 

(<) KjÈd tuî [Éil. (ï) tUthÆd¢ bryî]



 [Éil. (m) mo¡fo ÃfG« j‹ik]

3. nfhFš j‹ bjhÊÈš `50,000 TLjš Kjš ngh£lJ. 2. bt§fnlr‹ ɉgid brŒtj‰fhf `80,000 kâ¥òŸs
(m) KjÈd tuî (M) tUthÆd tuî

ru¡if bfhŸKjš brŒjJ xU________.
(ï) KjÈd¢ bryî (<) tUthÆd¢ bryî (m) KjÈd¢ bryî (M) tUthÆd¢ bryî
 [Éil. (m) KjÈd tuî] (ï) ÚŸga‹ tUthÆd¢ bryî
(<) ïit vJîÄšiy
4. kâ¥òŸs xU bgh¿tif `8,500 ¡F ɉgid
`8,000


brŒjjâš KjÈd tuî.  [BEQ]  [Éil. (M) tUthÆd¢ bryî]

(m) `8,000 (M) `8,500 (ï) `500 (<) `16,500 3. És«gu¤â‰F mâfkhf bryî brŒjJ, xU _______.
 [Éil. (m) `8,000] (m) KjÈd¢ bryî (M) tUthÆd¢ bryî
5. bjhÊÈš »il¡f¥ bg‰w Ãfu e£l«, xU (ï) ÚŸga‹ tUthÆd¢ bryî
(m) tUthÆd e£l« (M) KjÈd e£l« (<) KjÈd tuî 

(ï) KjÈd tuî (<) tUthÆd tuî

 [Éil. (ï) ÚŸga‹ tUthÆd¢ bryî]
 [Éil. (m) tUthÆd e£l«] 4. tUthÆd¢ bryî ga‹jUtJ _______.
(ii) g£oaš I-š cŸst‰iw g£oaš II-cl‹ bghU¤â¥

(m) mL¤j M©L¡F (M) Kªija M©L¡F
gh®¤J, ÑnH bfhL¡f¥g£LŸs bjhF¥ãÈUªJ (ï) el¥ò M©L¡F (<) ïit vJîÄšiy
c§fŸ Éilia bjÇî brŒf.  [Éil. (ï) el¥ò M©L¡F]
5. `1,00,000 kâ¥òŸs xU brh¤J ` 85,000 ¡F
1. g£oaš I g£oaš II ɉf¥g£lhš, KjÈd e£l« _____.
i. KjÈd¢ bryî 1 gGJgh®¥ò¢ bryî (m) `85,000 (M) `1,00,000

(ï) `15,000 (<) `1,85,000

ii. tUthÆd¢ bryî 2 áw¥ò e‹bfhil


[Éil. (ï) `15,000]

bg‰wJ. 

(iv) Ñœ¡f©lt‰WŸ bghUªjhj x‹iw¡ f©l¿f.

iii. ÚŸga‹ tUthÆd¢ 3 c‰g¤â¢ bryîfŸ


bryî 1. (m) KjÈd¢ bryî (M) KjÈd tuî

iv. KjÈd tuî 4 f£ll« (ï) tUthÆd¢ bryî
th§Ftj‰fhd¢ (<) ÚŸta‹ tUthÆd¢ bryî
bryî  [Éil. (M) KjÈd tuî]
fhuz« :
tUthÆd¤ij¢ rhuhj tuîfŸ mid¤J« KjÈd tuî
vd¥gL« k‰w k‹W« bryîfË‹ tifÆd§fshF«.

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myF jÅahŸ tÂfÇ‹

12 ïWâ¡ fz¡FfŸ - I

bghUsl¡f«
12.1 m¿Kf«
12.2 ïW⥠gâîfŸ k‰W« bjhl¡f¥ gâî
12.2.1 ïW⥠gâîfŸ
12.2.2 bjhl¡f¥ gâîfŸ
12.3 Éahghu¡ fz¡F
12.3.1 Éahghu¡ fz¡F jahÇ¡f nt©oaj‹ njit
12.3.2 Éahghu¡ fz¡»id¤ jahǤjš
12.3.3 Éahghu¡ fz¡F Ko¡f¥ bgWjš
12.3.4 Éahghu¡ fz¡»‹ got«

12.4 ïyhg e£l¡ fz¡F

12.4.1 ïyhge£l¡ fz¡F jahÇ¡f¥gl nt©oaj‹ njit
12.4.2 ïyhge£l¡ fz¡F jahǤjš
12.4.3 ïyhge£l¡ fz¡F Ko¡f¥ bgWjš
12.4.4 ïyhge£l¡ fz¡»‹ got«
12.5 ïU¥òÃiy¡ F¿¥ò
12.5.1 ïU¥ò Ãiy¡ F¿¥ò jahÇ¡f¥gl nt©oaj‹ njit
12.5.2 ïU¥ò Ãiy¡ F¿¥ã‹ ïašòfŸ
12.5.3 ïU¥ò Ãiy¡ F¿¥ãš brh¤JfS« bghW¥òfS«

FG¥gL¤Jjš k‰W« xG§F¥gL¤Jjš
12.5.4 ïU¥ò Ãiy¡ F¿¥ò jahÇ¡f¥gL« KiwfŸ
12.5.5 ïU¥ò Ãiy¡ F¿¥ò jahǤjš
12.5.6 brh¤Jfisí« bghW¥òfisí« tif¥gL¤Jjš
12.6 ïU¥ghŒÉ‰F« ïU¥òÃiy¡ F¿¥ò¡F« cŸs ntWghLfŸ

[209]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 12 ➠ jÅahŸ tÂfÇ‹ ïWâ¡ fz¡FfŸ - I 223

cŸ V‰¿¢ brš bryî 4,000

btË V‰¿¢ brš bryî 1,000
thlif k‰W« tÇ 5,000
buh¡f ifÆU¥ò 1,000
bgh¿í« bgh¿¤ bjhFâí« 50,000
g‰gy fldhËfŸ 60,000
t§»ÆU¥ò 7,000
És«gu« 6,000
2,41,000 2,41,000

31 kh®¢ 2017 m‹W kâ¥ãl¥g£l ïW⢠ru¡»U¥ò `30,000.

Ô®î : âUkâ. ckh r§f® mt®fË‹ 2017, kh®¢ 31 M« ehnshL
Kotilí« M©L¡fhd Éahghu k‰W« ïyhg e£l¡ fz¡F
g t
bjhif bjhif bjhif bjhif
Étu« Étu«
` ` ` `

bjhl¡f¢ ru¡»U¥ò 20,000 ɉgid 1,50,000

bfhŸKjš 70,000 fÊ¡f : âU¥g« 5,000 1,45,000
fÊ¡f : âU¥g« 4,000 66,000 ïW⢠ru¡»U¥ò 30,000
TÈ 5,000
cŸ V‰¿¢ brš bryî 4,000
bkh¤j ïyhg« Ñ/ï (ïyhg e£l¡
80,000
fz¡»‰F kh‰w¥g£lJ)
1,75,000 1,75,000
jŸSgo bfhL¤jJ 2,000 bkh¤j ïyhg« Ñ/bfh 80,000
(Éahghu¡ fz¡»ÈUªJ kh‰w¥g£lJ)
t§»¡ f£lz« 500 jŸSgo bg‰wJ 1,000
r«gs« 4,500
btË V‰¿¢brš bryî 1,000
thlif k‰W« tÇ 5,000
És«gu« 6,000
Ãfu ïyhg«
62,000
(Kjš fz¡»‰F kh‰w nt©oaJ)
81,000 81,000

bjhif bjhif bjhif bjhif

bghW¥òfŸ brh¤JfŸ
` ` ` `
g‰gy flܪnjh® 30,000 buh¡f« ifÆU¥ò 1,000
Kjš fz¡F 56,000 t§»ÆU¥ò 7,000
T£Lf: Ãfu ïyhg« 62,000 1,18,000 g‰gy fldhËfŸ 60,000
ïW⢠ru¡»U¥ò 30,000
bgh¿í«, bgh¿¤bjhFâí« 50,000
1,48,000 1,48,000

  

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myF jÅahŸ tÂfÇ‹

13 ïWâ¡ fz¡FfŸ - II

bghUsl¡f«
13.1 m¿Kf«
13.1.1 ïWâ¡ fz¡FfŸ jahÇ¡F« nghJ rÇ¡f£LjšfŸ

brŒtj‰fhd mo¥gil¡ nfh£ghL
13.2 rÇ¡f£L¥ gâîfŸ k‰W« rÇ¡f£LjšfS¡fhd fz¡»aš Kiw

13.2.1 rÇ¡f£L¥ gâÉ‹ bghUŸ
13.2.2 rÇ¡f£L¥ gâîfË‹ neh¡f§fŸ
13.2.3 rÇ¡f£L¥ gâîfË‹ njitfŸ
13.2.4 rÇ¡f£LjšfS« rÇ¡f£L¥ gâîfS«
13.3 rÇ¡f£L¥ gâîfŸ k‰W« rÇ¡f£LjšfS¡fhd fz¡»aš KiwÆ‹

bjhF¥ò
13.4 rÇ¡f£LjšfSl‹ ïWâ¡ fz¡FfŸ

[224]

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 13 ➠ jÅahŸ tÂfÇ‹ ïWâ¡ fz¡FfŸ-II 239

muR nj®î Édh¡fŸ k‰W« ÉilfŸ

1 kâ¥bg© Ô®î : rÇ¡f£L gâî
ng. g‰W tuî
1. K‹T£o brY¤âa r«gs« vâš fh£l¥gL« : ehŸ Étu«
g.v. ` `
(m) Éahghu¡ fz¡»‹ g‰W g¡f« [June-2019]

2018
(M) ïU¥ò Ãiy¡ F¿¥ã‹ brh¤JfŸ g¡f« or« 31 fl‹ Ûjhd t£o f/F  g 10,000
(ï) ïyhg e£l fz¡»‹ g‰W g¡f«


bfhLgl nt©oa fl‹

Ûjhd t£o f/F 10,000
(<) (M) k‰W« (ï) ïu©L«
(bfhLgl nt©oa fl‹ Ûjhd
 [Éil. (<) (M) k‰W« (ï) ïu©L«] t£o rÇ¡f£l¥g£lJ)
2. bfhLgl nt©oa bryî njh‹WtJ  [HY-2019] 3 kâ¥bg©fŸ
(m) Éahghu¡ fz¡»š tuî g¡f«
(M) ïyhg e£l¡ fz¡»š tuî g¡f« fz¡FfŸ :
(ï) ïU¥òÃiy¡F¿¥ã‹ brh¤JfŸ g¡f« 1. 2015, kh®¢ 31 m‹W âU. muɪ¤ mt®fË‹
(<) ïU¥òÃiy¡ F¿¥ã‹ bghW¥òfŸ g¡f« ïU¥ghŒî `15,00,000 Kjš fh£oaJ. mªj M©oš
 [Éil. (<) ïU¥òÃiy¡ F¿¥ã‹ bghW¥òfŸ mt® j‹ brhªj gaD¡fhf `1,00,000 vL¤J
 g¡f«] bfh©lh®.
3. _______ v‹gJ xU fldhË j‹ fl‹ bjhifia¢
rÇ¡f£Ljš : vL¥òfŸ ÛJ t£o 5% fz¡»Lf.
brY¤j¤ jtWtjhš V‰gL« ïH¥ghF«. 
rÇ¡f£L¥ gâî k‰W« kh‰W¥gâî jUf. 

(m) tuh¡fl‹  [BEQ] [HY-2018]  [June-2019]

(M) fl‹ Ô®î :
(ï) g‰gy fldhËfŸ 5
vL¥òfŸ ÛJ t£o= ` 1, 00, 000 × = `5,000
(<) tuhIa¡fl‹ xJ¡F [Éil. (m) tuh¡fl‹]

100
rÇ¡f£L¥ gâî
2 kâ¥bg©fŸ
ng. g‰W tuî
ehŸ Étu«
fz¡FfŸ : g.v. ` `
2015
1. âU. ghò v‹gtÇ‹ (jÅ tÂf®) 2017-18-« kh®¢ 31 Kjš f/F  g 5,000
M©o‰fhd tUkhd tÇ ` 40,000 bjhÊÈš ïUªJ 

vL¥òfŸ ÛJ t£o f/F 5,000

brY¤j¥g£lJ. rÇ¡f£L¥ gâî jUf. [Mar-2019] 

(vL¥òfŸ ÛJ t£o
Éil. rÇ¡f£L¥ gâî rÇ¡f£l¥g£lJ)
vL¥ò f/F g. 40,000 kh‰W¥ gâî
t§» f/F 40,000
ng. g‰W tuî
ehŸ Étu«
2. 2018 or«g® 31-M« ehisa tUÉ¡f¥g£l ïU¥ghŒî g.v. ` `
ÑnH bfhL¡f¥g£LŸsJ.  [June-2019] 2015
kh®¢ 31 vL¥òfŸ ÛJ t£o f/F  g 5,000
Étu« g‰W tuî
` ïyhg e£l¡ f/F 5,000
`
(vL¥òfŸ ÛJ t£o fz¡F ïyhg
fl‹ f/F (M©L¡F 10%) - 4,00,000
e£l¡ fz¡»‰F kh‰w¥g£lJ)
fl‹ ÛJ t£o 30,000 -
bfhLgl nt©oa fl‹ Ûjhd t£o ` 10,000 -¡F
rÇ¡f£L gâî jUf.

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 13 ➠ jÅahŸ tÂfÇ‹ ïWâ¡ fz¡FfŸ-II 241

5 kâ¥bg©fŸ g ïyhge£l¡ fz¡F  t

bjhif bjhif bjhif bjhif
Étu« Étu«
fz¡FfŸ : ` ` ` `
thuhIa¡fl‹
3,500
1. Ñœ¡f©l Étu§fŸ ïU¥ghŒÉÈUªJ bgw¥g£ld. xJ¡F (ïWâ)
 [June-2019] T£Lf :
thuh¡fl‹ 5,000
g‰W tuî 8,500
Étu«
` ` T£Lf :
TLjš thuh¡fl‹ 5,000
g‰gy fldhËfŸ 75,000 - 13,500
-
thuh¡fl‹ 5,000 fÊ¡f:
thuh Ia¡fl‹
Ia¡fl‹ xJ¡F - 2,000 xJ¡F (giHaJ) 2,000
TLjš jftšfŸ : 11,500
(i) TLjš thuh¡fl‹ `5,000. ïU¥ò Ãiy¡F¿¥ò
(ii) g‰gy fldhËfŸ ÛJ 5% thuh Ia¡fl‹

bjhif

bjhif


bjhif bjhif
xJ¡F cUth¡fî«. bghW¥òfŸ brh¤JfŸ

`
` `
njitahd rÇ¡f£L¥ gâîfŸ jªJ ï›Étu«
v›thW ïyhg e£l¡ fz¡F k‰W« ïU¥òÃiy¡ g‰gy
F¿¥ãš njh‹W« vd¡ fh£lî«. fldhËfŸ 75,000
fʡf :
Ô®î : TLjš
F¿¥ò : thuh¡fl‹ 5,000
70,000
`
fʡf :
g‰gy fldhËfŸ 75,000 thuh Ia¡fl‹
xJ¡F 3,500 66,500
fÊ¡f : TLjš thuh¡fl‹ 5,000
70,000
3. 31.12.2016 m‹W b#Æ‹ v‹gtÇ‹ VLfËÈUªJ
 5  vL¡f¥g£l ïU¥òfËÈUªJ ïWâ¡ fz¡FfŸ
thuh Ia¡fl‹ xJ¡F 70, 000 ×  = 3,500
 100  jah® brŒaî«.  [June-2019]
rÇ¡f£L¥ gâî Étu« ` Étu« `
Kjš 20,000 mYtyf Câa« 6,600
ng. g‰W tuî
ehŸ

Étu« fldhËfŸ 8,000 ÃWîif¢ bryîfŸ 4,500

g.v. ` `
flܪnjh® 10,500 ɉgid¢ bryîfŸ 2,300
thuh¡fl‹ f/F  g 5,000
bfhŸKjš 60,000 miwfy‹ 10,000
g‰gy fldhËfŸ f/F 5,000
ɉgid 80,000 t§» buh¡f« 2,400
(thuh¡fl‹ ngh¡bfGâaJ)
b#ÆD¡FÇa 500 ïju tuîfŸ 600
thuh Ia¡fl‹ xJ¡F f/F  g 8,500 tUkhdtÇ
thuh¡fl‹ f/F 8,500 brY¤âaJ
bjhl¡f¢ ru¡»U¥ò 12,000 vL¥òfŸ 4,800
(thuh¡fl‹ kh‰w¥gLtJ F¿¤J)
rÇ¡f£LjšfŸ :
ïyhg e£l¡ f/F g 11,500
(i) 2016 or«g® 31 m‹W bfhLgl nt©oa


fldhËfŸ Ûjhd jŸSgo r«gs« `600.

xJ¡F f/F 11,500
(ii) miwfy‹ ÛJ M©L¡F 10% njŒkhd«


(fldhËfŸ Ûjhd jŸSgo Ú¡f¥gl nt©L«.

xJ¡F cUth¡f¥g£lJ)
(iii) Kjš ÛJ t£o M©L¡F 5% mDkâ¡f


nt©L«.
(iv) 31.12.2016 m‹W ïW⢠ru¡»U¥ã‹


kâ¥ò `14,000.

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myF
14 fÂÅka¡ fz¡»aš

bghUsl¡f«
14.1 fÂÅÆ‹ m¿Kf«
14.2 fÂÅka¡ fz¡»aš Kiw
14.2.1 fÂÅka¡ fz¡»aš KiwÆ‹ ïašòfŸ

14.2.2 fÂÅka¡ fz¡»aš KiwÆ‹ TWfŸ

14.3 fÂÅka¡ fz¡»aš KiwÆ‹ e‹ikfŸ

14.4 fÂÅka¡ fz¡»aš KiwÆ‹ FiwghLfŸ
14.5 ifahš vGJ« fz¡»aš Kiw¡F« fÂÅka¡ fz¡»aš Kiw¡F« ïilnaahd

ntWghLfŸ
14.6 fz¡»aš bk‹bghUŸ
14.7 fz¡Ffis FG¥gL¤Jjš k‰W« F¿Kiwah¡Fjš

14.7.1 fz¡Ffis FG¥gL¤Jjš

14.7.2 fz¡Ffis F¿Kiwah¡Fjš

14.7.3 F¿Kiwah¡f« KiwfŸ

14.8 ik¡nuhrh~¥£ Mã° - MS Word k‰W« MS Excel brŒKiw


14.8.1 MS-Word brŒKiw

14.8.2 MS-Excel

[251]

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252 RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 14 ➠ fÂÅka¡ fz¡»aš

ò¤jf Édh¡fŸ
Ra MŒî Édh¡fŸ 7. Tally v‹gJ ïj‰F cjhuzkhf ïU¡»wJ. [Sep-2020]
(m) cUth¡f¥g£l fz¡»aš bk‹bghUŸ


I. rÇahd Éilia¤ nj®î brŒaî« : (M) Ma¤j fz¡»aš bk‹bghUŸ

1. fÂÅia fz¡»aÈš bghJthf cgnahf¥ (ï) cŸf£lik¡f¥g£l bk‹bghUŸ
gL¤j¥gL« gFâfŸ. (<) âU¤âaik¡f¥g£l fz¡»aš bk‹bghUŸ
(m) tÂf elto¡iffis¥ gâî brŒjš  [Éil. (M) Ma¤j fz¡»aš bk‹bghUŸ]
(M) r«gs¥ g£oaš fz¡»Ljš
8. F¿KiwfŸ k‰W« ÃušfŸ vGJt®fŸ ã‹tUkhW
(ï) g©lf¢ rhiy¡ fz¡»aš
miH¡f¥gL»‹wd®. [Mar-2019]
(<) nkny T¿a mid¤J«


 [Éil. (<) nkny T¿a mid¤J«] (m) mik¥ò gF¥ghŒths®fŸ

2. âU¤âaik¡f¥g£l bk‹bghUŸ ïitfS¡F (M) mik¥ò totik¥ghs®fŸ
V‰wit. (ï) mik¥ò ïa¡Fgt®fŸ
(m) á¿a, ghu«gÇa tÂf« (<) mik¥ò Ãuyhs®fŸ 

(M) bgÇa, eL¤ju tÂf«  [Éil. (<) mik¥ò Ãuyhs®fŸ]

(ï) bgÇa, jŤj‹ikahd tÂf«
9. fz¡»aš bk‹bghUŸ v‹gJ ïj‰F cjhuz«.
(<) nkny T¿a vJî« ïšiy
[June-2019]


 [Éil. (M) bgÇa, eL¤ju tÂf«] (m) mik¥ò bk‹bghUŸ 

(M) brašgh£L bk‹bghUŸ

3. ã‹tUtdt‰¿š vJ fÂÅ mik¥ã‹ TW mšy?
(m) cŸç£L myF  [Mar-2019; HY-2019]
(ï) ga‹gh£L bk‹bghUŸ
(M) btËp£L myF (<) ïa¡f Kiwik 

(ï) juî  [Éil. (M) brašgh£L bk‹bghUŸ]

(<) ika¢ brašgh£L myF [Éil. (ï) juî]

II. Äf¡ FW»a Édh¡fŸ :
4. btËp£L rhjd¤â‰fhd xU cjhuz« 
1. fÂÅ v‹whš v‹d?
 [BEQ] [Mar-2019] Éil. (i) fÂÅ v‹gij xU Ä‹dQ rhjd« v‹W
(m) R£o (M) m¢R¥bgh¿ Twyh«. ïJ _y¤ juîfis cŸçlhf V‰W¡
bfh©L, mt‰iw brašKiw¥gL¤â, gaDŸs
(ï) xËÆaš tUo (<) Éir¥ gyif
jftšfshf cUth¡» btËplhf¤ jU« tifÆš
 [Éil. (M) m¢R¥bgh¿] totik¡f¥g£LŸsJ.
5. fÂÅka¡ fz¡»aš KiwÆ‹ FiwghLfËš (ii) ïJ fÂj k‰W« j®¡f ßâahd brašghLfis¡,
x‹whdJ  [June-2019; HY-2019] bfhL¡f¥g£l Ãuš v‹wiH¡f¥gL« f£lis
(m) fÂÅ mik¥ò braÈH¤jš bjhF¥òfË‹go brašgL¤J« âw‹
(M) JšÈa¤j‹ik bfh©ljhF«.
(ï) gyJiw¥ òyik 2. fÂÅka¡ fz¡»aš Kiw v‹whš v‹d?
(<) nj¡ff« 
Éil. (i) fÂÅka¡ fz¡»aš Kiw v‹gJ, fÂÅia
 [Éil. (m) fÂÅ mik¥ò braÈH¤jš] ga‹gL¤â fz¡Ffis¥ guhkÇ¡F« Kiw MF«.
(ii) ïJ, fz¡nfLfŸ ghuhkÇ¥ò k‰W«
6. ã‹tUtdt‰¿š vªj x‹W, fz¡Ffis m¿¡iffŸ jahÇ¥gj‰F V‰g fz¡»aš
F¿Kiwah¡f« brŒí« KiwfËš ïšyhjJ? [BEQ] 

elto¡iffis, t‹bghUŸ k‰W« bk‹bghUŸ

(m) mQf¡ F¿Kiw bfh©L brašKiw¡FŸsh¡f¥gLtij
(M) bjhl®¢áahd F¿Kiw cŸsl¡»ajhF«.
(ï) bjhF¥ò¡ F¿Kiw 3. t‹bghUŸ v‹whš v‹d? [Mar-2019; HY-2019]


(<) kânah£L¡ F¿Kiw 

Éil. fÂÅÆ‹ ïa‰TWfis cŸsl¡»aJ mj‹
 [Éil. (m) mQf¡ F¿Kiw] t‹bghUshF«. KGikahd fÂÅ mik¥ig

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RuhÉ‹  11« tF¥ò - fz¡F¥gâÉaš ➠ myF 14 ➠ fÂÅka¡ fz¡»aš 255

(ii) JšÈakhd jftš nkY«, mJ mâf¥goahd e«gf¤j‹ik

ifahš vGJ« fz¡»aš KiwÆš xU bfh©lJ.
fz¡»aš juî âU«g¤âU«g vL¤bjGJtJ (iv) vËâš »il¡f¡Toa jftšfŸ
nghš ïšyhkš fÂÅka¡ fz¡»aš KiwÆš jftšfŸ vËâš »il¡f¥bgW»‹wd. nkY«,
x›bthU elto¡if¡F« xnu xUKiw k£Lnk mt‰iw gšntW gadhËfS¡F xnu neu¤âš
gâî njit¥gLtjhš ãiHfŸ V‰gLtj‰F bjÇa¥gL¤jyh«.
Fiwthd thŒ¥ò cŸsJ. (v) clD¡Fldhd jftšfŸ
(iii) e«gf¤j‹ik fz¡»‹ ïU¥òfŸ v¥bghGJnk
RthuáaÄ‹ik, nrh®î mšyJ fis¥ò ngh‹wit clD¡FldhdjhŒ ïU¡F«. VbdÅš, fz¡»aš
fÂÅ mik¥ig ghâ¥gâšiy. vdnt, Û©L« juîfŸ gâa¥g£lîl‹ mšyJ nrĤjîl‹
Û©L« brŒí« brašfis¤ âw«gl brŒaKoí«. VLfŸ jhdhfnt ï‰iw¥gL¤j¥g£LÉL«

TLjš Édh¡fŸ
I. rÇahd Éilia¤ nj®î brŒaî« : 
bjhF¥ò :
(i) (ii) (iii) (iv)
1 kâ¥bg©
(m) 3 1 4 2


(i) Ñœ¡f©l Édh¡fS¡F rÇahd Éilia

(M)


nj®ªbjL¤J vGJf. 4 3 2 1

1. fÂÅ mik¥ã‹ Äf K¡»akhd TW mj‹

(ï) 2 1 4 3

(m) cÇikahs®fŸ (M) gÂahs®fŸ (<) 3 2 1 4 

[Éil. (m) (i) - 3 (ii) - 1 (iii) - 4 (iv) - 2]

(ï) gadhËfŸ (<) ïit vJîÄšiy 

 [Éil. (ï) gadhËfŸ] (iii) Ñœ¡f©l nfho£l ïl¤â‰F rÇahd Éilia



(ii) g£oaš I-š cŸst‰iw II-cl‹ bghU¤â¥


nj®ªbjL¤J vGJf.
gh®¤J, ÑnH bfhL¡f¥g£LŸs bjhF¥ãÈUªJ 1. fÂÅ mik¥ghdJ _____K¡»a gFâfis¡
c§fŸ Éilia bjÇî brŒf. bfh©LŸsJ.
1.
g£oaš I g£oaš II (m) _‹W (M) eh‹F (ï) IªJ (<) MW 

i.
Ma¤j bk‹bghUŸ 1 msÉšyhjJ  [Éil. (m) _‹W]

ii.
âU¤âaik¡f¥g£l 2 e‰bga® 2. _______ fÂÅ m¿Kf¥gL¤j¥g£l ãwF ifahš
bk‹bghUŸ vGJ« fz¡»aš Kiw, go¥goahf kh‰w¥g£LŸsJ.
iii. cUth¡f¥g£l 3 ÉL¥òfŸ (m) m¿ÉaÈš (M) tÂf¤âš
bk‹bgUŸ fz¡»Ljš (ï) bghUshjhu¤âš (<) ïit vJîÄšiy
iv. òydhfh brh¤JfŸ 4 Profit Books  [Éil. (M) tÂf¤âš]
bjhF¥ò : 3. _______ guhkÇ¡f¥gLtJ iahš vGJ«
(i) (ii) (iii) (iv) KiwahdhY« mšyJ fÂÅka¡ fz¡»aš
(m) 1 2 3 4
KiwahdhY«, fz¡»asÈ‹ mo¥gilfŸ khwhJ

(M) 3 4 1 2
(ï) 4 3 1 2 v‹gJ F¿¥ãl¤j¡fJ.
(<) 2 3 4 1


(m) Ãâ m¿¡iffŸ (M) ïU¥ghŒî

[Éil. (ï) (i) - 4 (ii) - 3 (iii) - 1 (iv) - 2]
(ï) fz¡FfŸ (<) fz¡nfLfŸ


2.

g£oaš I g£oaš II  [Éil. (<) fz¡nfLfŸ]

i. ïWâ 1 ïyhg e£l¡ fz¡»‹ g‰W- 4. ________ KiwahdJ bfhŸKjš, ɉgid,
ru¡»U¥ò g¡f« Ãâ, ru¡F k‰W« c‰g¤â ngh‹w mid¤J
ii. thlif 2 Éahghu¡ fz¡»‹ tÂf bra‰ghLfis jhÅa§»ahfî« k‰W«
g‰W¥g¡f« xU§»iz¡fî« totik¡f¥g£LŸsJ.
iii. t£o 3 Éahghu¡ fz¡»‹ tuî (m) fÂÅka¡ fz¡»aš (M) tÂfÉaš
bg‰wJ g¡f« (ï) ÃâÆaš (<) bghUËaš
iv. TÈ 4 ïyhg e£l fz¡»‹ tuî  [Éil. (m) fÂÅka¡ fz¡»aš]

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11 M« tF¥ò.
muR Jiz¤nj®î br¥l«g® - 2020
PART - III gâî v©
fhy msî : 3.00 k neu« ] fz¡F¥gâÉaš (ÉilfSl‹) [ bkh¤j kâ¥bg©fŸ : 90


m¿îiufŸ:
1) mid¤J Édh¡fS« rÇahf gâth» cŸsjh v‹gjid rÇgh®¤J¡ bfhŸsî«. m¢R¥gâÉš FiwÆU¥ã‹
miw¡ f©fhÂ¥ghsÇl« cldoahf¤ bjÇÉ¡fî«.
2) Úy« mšyJ fU¥ò ikÆid k£Lnk vGJtj‰F« mo¡nfhoLtj‰F« ga‹gL¤j nt©L«. gl§fŸ
tiutj‰F bg‹áš ga‹gL¤jî«.
gFâ - I
F¿¥ò : i)mid¤J Édh¡fS¡F« ÉilaË¡fî«

ii)
bfhL¡f¥g£LŸs kh‰W ÉilfËš Äfî« V‰òila Éilia¤ nj®ªbjL¤J¡ F¿p£Ll‹ ÉilÆidí«

nr®¤J vGjî«. 20 × 1 = 20

1. fz¡»aÈš v¤jid mo¥gilfŸ cŸsd?
(m) x‹W (M) ïu©L (ï) _‹W (<) eh‹F



2. ã‹tUtdt‰WŸ vJ fz¡»aÈ‹ Kj‹ik neh¡f« MfhJ?
(m) tÇÉâ¡F« mâfhÇfËl« tǤbjhl®ghd ãu¢áidfis¤ Ô®¤jš
(M) elto¡iffis Kiwahf¥ gâî brŒjš
(ï) tÂf¤â‹ ïyhg« <£L« âwid m¿ªJ bfhŸSjš
(<) ÃWtd¤â‹ Ãâ Ãiyia m¿ªJ bfhŸSjš

3. tÂf« Ú©lfhy« bjhl®¢áahf eilbgW« v‹w fU¤ij mo¥gilahf¡ bfh©lJ :

(m) K‹bd¢rÇ¡if bfhŸif (M) tÂf jŤj‹ik fU¤J

(ï) ÃWtd bjhl®¢á fU¤J (<) fz¡»aš fhy mDkhd«

4. brh¤J fz¡F ifahŸtJ :
(m) tUkhd« k‰W« ïyhg§fŸ (M) jÅ¥g£l eg®fŸ

(ï) bryîfŸ k‰W« ïH¥òfŸ (<) brh¤JfŸ

5. bghU¤Jf.
(1) brh¤J (i) r«gs« bfhL¤jJ

(2) bghW¥ò (ii) thlif bg‰wJ

(3) tUthŒ (iii) flܪnjh®

(4) bryî (iv) Ãy«, f£ll«

(1) (2) (3) (4)
(m) (iv) (i) (ii) (iii)
(M) (iv) (iii) (ii) (i)
(ï) (iii) (iv) (i) (ii)
(<) (ii) (iii) (iv) (i)

[1]

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265 RuhÉ‹ ➠ 11M« tF¥ò - fz¡F¥gâÉaš - muR Jiz¤nj®î br¥l«g® - 2020

(M) fnzZ v‹gtÇ‹ VLfËÈUªJ vL¡f¥g£l ã‹tU« ïU¥òfËÈUªJ Éahghu ïyhg e£l¡ fz¡F
jahÇ¡fî«.
Étu« ` Étu« `

ru¡»U¥ò (1.1.17) 8,000 thuh¡fl‹ 1,200

bfhŸKjš 22,000 Éahghu bryîfŸ 1,200
ɉgid 42,000 mˤj jŸSgo 600
bfhŸKjš Ûjhd bryîfŸ 2,500 fÊî bfhL¤jJ 1,100
Ãârh® bryîfŸ brY¤âaJ 3,500 ɉgid bryîfŸ 600
ɉgid Ûjhd bryîfŸ 1,000 mYtyf thfd§fŸ Ûjhd gGJgh®¥ò¢ bryî 600

2017 or«g® 31 m‹iwa ïW⢠ru¡»U¥ã‹ kâ¥ò `4,500.

46. (m) rªâu‹ buh¡f« k‰W« jŸSgo g¤âfSila buh¡f V£oš Ñœ¡f©l elto¡iffis gâî brŒf.

2017 `
et«g®
1 buh¡f ïU¥ò 22,000
2 buh¡f ɉgid 14,000
3 nfhɪjD¡F flD¡F ɉwJ 12,000
4 gyuhkÅl« flD¡F bfhŸKjš brŒjJ 27,000
5 buh¡f bfhŸKjš 8,800
8 nfhɪjÅlÄUªJ 2% buh¡f jŸSgo fʤjJ nghf Ûâ bjhif¥ bgw¥g£lJ
12 gyuhkD¡F `26,800 gz« brY¤â mt® fz¡F KGtJ« Ô®¡f¥g£lJ
15 brhªj njit¡F gz« vL¤jJ 4,000
28 buh¡f« t§»Æš brY¤âaJ 5,000
29 kj‹ ju nt©oaJ `5,000, `4,800 brY¤â mt® fz¡if Ô®¤J¡ bfh©lh®.
30 r«gs« buh¡fkhf mˤjJ 4,000
mšyJ
(M) ïU¥ghŒî jahÇ¡f¥g£l ã‹ f©l¿a¥g£l ã‹tU« ãiHfis¤ âU¤Jtj‰fhd F¿¥ng£L¥ gâîfis¤
juî«. mdhk¤J¡ fz¡F ïU¥gjhf¡ fUjî«.
(i) ɉgid V£o‹ bkh¤j« `2,000 Fiwthf¡ T£l¥g£LŸsJ.
(ii) ïaªâu« `3,000 -¡F bfhŸKjš brŒjJ bfhŸKjš V£oš gâa¥g£LŸsJ.
(iii) kâ¡F `45 -¡F ru¡F ɉwJ mtuJ fz¡»š `54 vd vL¤J vGj¥g£LŸsJ.
(iv) bfhŸKjš âU¥g V£o‹ bkh¤j« `200 mâfkhf¡ T£l¥g£LŸsJ.
(v) ɉgid V£o‹ T£L¤bjhif `1,122 ngnu£oš `1,222 vd vL¤bjGj¥g£LŸsJ.

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RuhÉ‹ ➠ 11M« tF¥ò - fz¡F¥gâÉaš - muR Jiz¤nj®î br¥l«g® - 2020 266

47. (m) Ñœ¡f©lt‰iw KjÈd« mšyJ tUthÆd« vd tif¥gL¤Jf.

(i) j¡if¡ f£lz« brY¤âaJ `10,000
(ii) bjhÊyhs® eyD¡fhf¢ brŒj bryî `5,000
(iii) ÃWtd thfd¤â‹ Ûjhd guhkÇ¥ò¢ bryî `2,000
(iv) giHa ïaªâu« th§» gGJgh®¤j¢ bryî `3,000
(v) Miy thlif¢ brY¤âaJ `12,000
(mšyJ)
(M) P br‹Å‹ ngnu£oÈUªJ 2016 kh®¢ 31 ¡fhd ã‹tU« ïU¥òfŸ bgw¥g£ld. mtÇ‹ Éahghu¡
fz¡»id¤ jahÇ¡fî«.
Étu« ` Étu« `

ru¡»U¥ò (1.4.2015) 10,000 ɉgid 3,00,000

bfhŸKjš 1,60,000 cŸâU¥g« 16,000
TÈ 30,000 btËâU¥g« 10,000
cŸö¡F¡ TÈ 10,000 vÇthí k‰W« vÇr¡â 8,000
cŸ V‰¿¢brš bryî 8,000

TLjš jftšfŸ :
(i) 31.3.2016 m‹iwa ïW⢠ru¡»U¥ò `20,000
(ii) bfhLgl nt©oa TÈ `4,000
(iii) K‹T£o¢ brY¤âa vÇthí k‰W« vÇr¡â `1,000



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