khfhzf; fy;tpj; jpizf;fsk;

tlf;F khfhzk;
Provincial Department of Education, Northern Province
Kjyhk; jtizg; guPl;ir - 2024
fzf;fPL Neuk;:
juk; - 12(2025) 3 kzp 10 epkplk;

ngah; / Rl;nlz; ............................................................................................

mwpTWj;jy;fs;:
v gFjp - I vy;yh tpdhf;fSf;Fk; tpilaspf;Ff.
v gFjp - II Kjyhk; tpdh fl;lhakhdJ. nkhj;jkhf 4 tpdhf;fSf;F tpilaspf;Ff.
gFjp - I
1) \\fzf;fPl;L myF|| vd;gJ
1) cupikahsupy; ,Ue;J Ntwhd nghUshjhu myF
2) ,yhg Nehf;Fss ,yhg Nehf;fw;w ve;jnthU epWtdKk;
3) tup nrYj;Jfpd;w midj;J epWtdq;fSk;
4) mur> jdpahu;> $l;LwT epWtdq;fs; khj;jpuk;
5) jdpegu;> tzpf mikg;Gf;fs;> muR Nghd;w ve;jnthU mikg;Gk; (.........)
2) epjpf;fzf;fPl;Lr; nrad;Kiwapd; nraw;ghLfs; ,lk;ngWk; rupahd xOq;Ftupiriaj;
njupT nra;f.
1) A - tifg;gLj;jy;
B - nghopg;ghf;fy;
C - gFg;gha;T nra;jy;
D - jfty;fis ,dq;fhzy;
E - gjpT nra;jy;
1) DACEB 2) DBACE 3) DAEBC 4) DEABC 5) DEACB (.........)
3) fzf;fPl;L cs;sPLfs; njhlu;gpy; rupahdit vdf; fUjg;gLk; njhFjp
1) tuyhw;Wj; jfty;fs;
2) vjpu;T $wy; jfty;fs;
3) nfhLf;fy; thq;fy; epfo;Tfs;
4) epjpf; $w;Wf;fs;
5) vy;iyf; fpuaj; jfty;fs; (.........)
4) fPNo jug;gl;l khwpfspy; \\El;gk; kw;Wk; njhopy;rhu;||#oy; fhuzpf;F nghUj;jkhdit
A - etPd njhopy;El;gk; B - fzf;fPl;L epakq;fs;
C - fzf;fPl;L thz;ikj; njhopy; epWtdq;fs; D - njhlu;ghly; njhopy;El;gk;
1) A,C 2) A,B 3) B,C 4) C,D 5) ABC (.........)
5) fzf;fPl;L ntspaPlhf fUj KbahjJ?
1) epjpepiyikf; $w;W
2) cupikahz;ik khw;wy; $w;W
3) ,yhg el;l kw;Wk; Vida Kw;wlf;f tUkhdf;$w;W
4) fhRg;gha;r;ry; $w;W
5) ,af;Feu; mwpf;if (.........)

1
6) fPNo jug;gl;Ls;s fzf;fPl;L rkd;ghLfspy; vJ rupahdJ?
A - Njwpa nrhj;Jf;fs; = cupikahz;ik
B - nrhj;Jf;fs; + tUkhdq;fs; = cupikahz;ik + nghWg;Gf;fs; + nrytPdq;fs;
C - nrhj;Jf;fs; + nrytPdq;fs; = cupikahz;ik + nghWg;Gf;fs; + tUkhdq;fs;
D - Njwpa nrhj;Jf;fs; = nkhj;jr; nrhj;Jf;fs; - eilKiwaw;w nghWg;Gf;fs; -
eilKiwg; nghWg;Gf;fs;
1) B,C 2) BCD 3) ACD 4) ABC 5) ABCD (.........)

7) epWtdnkhd;W & 600 000 gl;bay; tpiyapy; 5% tpahghuf; fopTld; nghUl;fis flDf;F
nfhs;tdJ nra;J gpd;du; mjid & 650 000f;F fhRf;F tpw;gid nra;jJ. fld;
nfhLeUf;fhd nfhLg;gdT ,d;dKk; jPu;f;fg;gltpy;iy. ,f; nfhLf;fy; thq;fy;fspd;
Njwpa tpisT fzf;fPl;L rkd;ghl;by; Vw;gLj;Jk; jhf;fk;

nrhj;Jf;fs; nghWg;Gf;fs; cupikahz;ik

1) & 50000 mjpfupg;G - & 50000 mjpfupg;G
2) & 80000 mjpfupg;G - & 80000 mjpfupg;G
3) & 80000 mjpfupg;G & 570 000 FiwT & 650000 mjpfupg;G
4) & 650000 mjpfupg;G & 570 000 mjpfupg;G & 80000 mjpfupg;G
5) & 650000 mjpfupg;G & 600 000 mjpfupg;G & 50000 mjpfupg;G
(.........)
w 8 Mk; 9 Mk; tpdhf;fSf;F tpilaspg;gjw;F gpd;tUk; jfty;fis gad;gLj;Jf.
epWtdnkhd;W &gh 100 000 fhrpid KjyPL nra;J 01.01.2024 ,y; tzpfk; xd;wpid
Muk;gpj;jJ. ,t;tzpfk; ngWkjpNru; tup (VAT) ,w;fhf gjpT nra;ag;gl;Ls;sJ.
nfhs;tdTfspYk;> tpw;gidfspYk; ngWkjpNru; tup (VAT) cs;slq;Ffpd;wJ. 31.01.2024
,y; KbtilAk; khjfhyj;jpy; gpd;tUk; nfhLf;fy; thq;fy;fs; ,lk; ngw;wpUe;jd.
s &gh 540 000 ,w;Ff; flDf;F nghUl;fs; nfhs;tdT nra;ag;gl;ld. (90000 (VAT)
cs;slq;fshf)
s ,g; nghUl;fs; midj;Jk; & 648 000 flDf;F (72000 cs;slq;fshf) flDf;F
tpw;gid nra;ag;gl;ld.
s fld;gLeuplkpUe;J &gh 500 000 ngwg;gl;lJ
s & 360000f;fhd tpahghu nrd;kjpahsUf;F & 20000 fopTld; fhR nfhLj;J
jPu;f;fg;gl;lJ.

8) 31.01.2024 ,y; Kbtile;j khjj;Jf;fhd nfhs;tdT tpw;gidahy; vOe;j nkhj;j

,yhgKk;> 31.01.2024 ,y; cs;sthwhd fhR kPjpAk;
nkhj;j ,yhk; (& 000y;) fhRf;fzf;F kPjp (& 000y;)
1) 100 160
2) 100 240
3) 100 260
4) 108 160
5) 108 260 (.........)

9) 31.01.2024 ,y; cs;sthW tzpfj;jpd; nkhj;jg; nghWg;Gf;fs; kw;Wk; cupikahz;ik

ahJ?
nkhj;jg; nghWg;Gf;fs; (000y;) cupikahz;ik (000y;)
1) 180 120
2) 180 220
3) 188 220
4) 188 228
5) 200 228 (.........)
2
w gpd;tUk; jfty;fis 10k;> 11k;> 12k; tpdhf;fSf;F tpilaspf;f gad;gLj;Jf.
ju;kpdp vd;gtu; fhfpjhjpfs; tzpfk; xd;wpid 01.01.2024 Muk;gpj;jhu;. ,tu; jdJ
Njhopahd ju;rpdpia Ntiyf;F mku;j;jp ,Ue;jhu;. ,tuJ nfhLf;fy; thq;fy; 2024 [dtup
khjj;jpy; gpd;tUkhW ,lk;ngw;wJ.
nfhLf;fy; thq;fy; nfhLf;fy; thq;fy; ngWkjp
,yf;fk; (&gh 000 ,y;)
(1) %yjdkplg;gl;lJ 300
(2) kPs; tpw;gid nghUs; fhRf;F nfhs;tdT 200
(3) flDf;F kPs; tpw;gid nghUs; nfhs;tdT 550
(4) flDf;F nfhs;tdtpy; ntspj;jpUg;gk; 50
(5) flDf;F tpw;gid (64000 VAT cl;gl) 864
(6) Ntiyahs; rk;gsk; 40
,k; khjj;jpy; tpw;gid nra;ag;gl;l fhfpjhjpfspd; fpuak; &gh 500 000 MFk;. 31.01.2024
nrYj;j Ntz;ba kpd;rhuf; fl;lzk; 30000 MFk;. Vida nryTfs; kPJ VAT ,y;iy vdf;
fUJf.
10) nfhLf;fy; thq;fy; ,yf;fk; 2> 3> 4> 5 Mfpatw;iw gjptjw;F gad;gLj;jg;gLk; %y
Mtzq;fspd; xOq;F tupir
1) gl;bay;> nghUs; ngWtdT Fwpg;G> tuTj;jhs;> gl;bay;
2) gl;bay;> nghUs; ngWtdT Fwpg;G> nryTj;jhs;> gl;bay;
3) nfhLg;gdT cWjpr; rPl;L> gl;bay;> tuTj;jhs;> gl;bay;
4) nfhLg;gdT cWjpr;rPl;L> gl;bay;> nryTj;jhs;> gl;bay;
5) nfhLg;gdT cWjpr;rPl;L> gl;bay;> nryTj;jhs;> ehl;Fwpg;G cWjpr;rPl;L (.........)

11) nfhLf;fy; thq;fy;fs; 1> 2> 3> 4 Mfpatw;wpy; Njwpa tpistpid gpujpgypf;Fk;
fzf;fPl;Lr; rkd;ghL vJ?
nrhj;Jf;fs; (& 000y;) = nghWg;Gf;fs; (& 000y;) + cupikahz;ik (000y;)
1) + 800 + 550 + 250
2) + 800 + 500 + 300
3) + 850 + 550 + 300
4) + 1000 + 700 + 300
5) + 1000 + 750 + 250 (.........)

12) ,t;tzpfk; fld;gLeu; fl;Lg;ghl;Lf; fzf;fpid guhkupf;Fkhapd;; nfhLf;fy; thq;fy;

,yf;fk; 5 ,idg; gjptjw;fhd rupahd ,ul;ilg; gjpT vJ?
tuT (& 000) nryT (& 000)
1) fld;gLeu; fl;Lg;ghl;L fzf;F 800
tpw;gidf;fzf;F 800
2) fld;gLeu; fl;;Lg;ghl;Lf; fzf;F 864
tpw;gidf;fzf;F 864
3) fld;gLeu; fl;Lg;ghl;L fzf;F 800
VAT fl;Lg;ghL 64
tpw;gidf; fzf;F 864
4) fld;gLeu; fl;Lg;ghl;L fzf;F 864
tpw;gidf; fzf;F 800
VAT fl;Lg;ghL 64
5) fld;gLeu; fl;Lg;ghl;L fzf;F 800
VAT nrytPdk; 64
tpw;gidf; fzf;F 800
VAT fl;Lg;ghl;L fzf;F 64
(.........)

3
13) nfhs;tdT ehNsl;by; gpd;tUk; nfhLf;fy; thq;fy;fspy; vJ gjpag;gLk;?
1) flDf;F nfhs;tdT nra;ag;gl;l vy;yhr; nrhj;Jf;fSk;
2) kPs; tpw;gid nra;Ak; Nehf;fj;Jld; Nkw;nfhs;sg;gl;l vy;yhf; nfhs;tdTfSk;
3) flDf;F kPs; tpw;gid nra;Ak; Nehf;fj;Jld; Nkw;nfhs;sg;gl;l vy;yhf;
nfhs;tdTfSk;
4) flDf;F nfhs;tdT nra;ag;gl;l Mjdk; nghwp kw;Wk; ,ae;jpuk;
5) kPs; tpw;gid nra;Ak; Nehf;Fld; Nkw;nfhs;sg;gl;l vy;yhf; fld;nfhs;tdTfSk;
(.........)

w tzpfk; xd;Wld; njhlu;ghd gpd;tUk; jfty;fisg; gad;gLj;jp 14Mk;> 15k; tpdhf;fSf;F

tpilaspf;Ff.
tpahghunkhd;W jdJ vy;yhf; fhRf; nfhLf;fy; thq;fy;fisAk; tq;fp eilKiwf;$lhf
Nkw;nfhs;fpd;wJ.
04.04.2024 ,y; ngwg;gl;l 2024 khu;r; khjj;Jf;fhd tq;fpf; $w;W cUg;gbfs;.
(& 000)
01.03.2024 ,y; kPjp 100
t#ypf;fg;gl;l fhNrhiyfs; 1000
rku;g;gpf;fg;gl;l fhNrhiyfs; 750
tq;fp ngw;w KjyPl;L tUkhdk; 200
tq;fp mwtpl;l fhNrhiy Gj;jf fl;lzk; 50
2024 khu;r; khj fhRf; fl;Lg;ghl;L fzf;fpd; RUf;fk;
(& 000y;)
01.03.2024 y; kPjp 100
31.03.2024 y; fhR ngWtdT ehNsl;bd; nkhj;jk; 1200
31.03.2024 y; fhR nfhLg;gdT ehNsl;bd; nkhj;jk; 900
KjyPl;L tUkhdk;> tq;fp mwtPLfs; tq;fpf; $w;wpid ngw;w gpd;dNu Gj;jfq;fspy;
gjpag;gLfpd;wd.
01.03.2024 ,y; t#ypf;fg;glhj> rku;g;gpf;fg;glhj fhNrhiyfs; vJTk; fhzg;gltpy;iy.
14) 2024 khu;r; khjj;jpw;fhd fhRf; nfhLf;fy; thq;fy; njhlu;gpy; rupahdit
A - 2024 khu;r; khjj;Jf;fhd fhRg; ngWtdTfspd; nkhj;jk; & 1400 000
B - 2024 khu;r; khjj;Jf;fhd fhR nfhLg;gdTfspd; nkhj;jk; & 950 000
C - 31.03.2024 ,y; t#ypf;fg;glhj fhNrhiyfs; &gh 200 000 MFk;.
D - 31.03.2024 ,y; rku;g;gpf;flhj fhNrhiy &gh 150 000 MFk;.
1) A,B 2) A,C 3) B,D 4) C,D 5) ABCD (........)
15) ,t;tzpfj;jpd; jpUj;jpa fhRf; fl;Lg;ghl;L fzf;FkPjp
1) &gh 300 000 2) &gh 350 000 3) & 400 000
4) &gh 500 000 5) &gh 550 000 (.........)
(4x15= 60 Gs;spsfs;)
w 16 - 25 tiuahd tpdhf;fSf;F nghUj;jkhd tpilapid ,ilntspapy; vOJf.
16) epWtdnkhd;wpd; Kfhikf; fzf;fPl;Lj; jfty;fs; njhlu;gpy; gpd;tUk; $w;Wf;fs;
rupah (T) gpioah (F) vdf; Fwpg;gpLf.
A - epWtdj;jpd; gzuPjpahd kw;Wk; gzuPjpaw;w jfty;fs; ,uz;bidAk;
toq;Ffpd;wJ. (.........)
B- epWtdj;jpd; vjpu;fhyj; jfty;fis kl;Lk; toq;Ffpd;wJ. (.........)
C- fzf;fPl;L epakq;fSf;F mikthf epjp mwpf;iffis toq;Fjy; (.........)
D- epWtd Kfhikahsu;fspd; Ntz;LjYf;fikthf jfty;fis cUthf;fy; (.........)

4
17) tzpfk; xd;wpy; gpd;tUk; mf;fiwAilNahupy; vj;jifNahu; fPNo jug;gl;Ls;s
jfty;fspy; mjp$ba mf;fiw cilatu;fshf ,Ug;gu;?
1) Kfhikahsu;fs; 2) fld;toq;Feu;fs;
3) murhq;fk; 4) KjyPl;lhsu;fs;
A) <LgLj;jpa %yjdj;jpw;fhd ,yhg ciog;G ....................................
B) nkhj;j tuptUkhdj;jpy; mjpfupg;gpid Vw;gLj;jy; ....................................
C) jahupf;fg;gl;l jpl;lq;fs; epiwNtw;wg;gLjy; ...................................
D) fld;glg;ghLfis epiwNtw;wtjw;fhd epWtdj;jpd; ,aYik ....................................

18) gpd;tUk; nfhLf;fy; thq;fy;fs; mjd; cupikahz;ikapy; \\mjpfupg;gpw;F||fhuzkhapd;

\\ü|| milahsk; ,LtJld; mjpfupf;fhjjhapd; \\û|| vdTk; Fwpg;gpLf.
nfhLf;fy; thq;fy;fs; cupikahz;ikapy;
mjpfupg;G
A- &gh 40000 fpuakhd gz;lq;fs; &gh 65000 flDf;F
tpw;fg;gl;lJ. ................................................
B - tpahghu nrd;kjpahsUf;F jdJ nrhe;jg;gzj;jpy;
,Ue;J & 15000 tpahghu nrd;kjpia nfhLj;J jPu;j;jy; ................................................
C - jdf;F cupj;jhd & 150000 ngWkjpahd jsghlq;fis
tzpfj;jpd; ghtidf;F toq;Fjy; ................................................
D - fld;gLdu; xUtUf;F fhR nrYj;Jk; NghJ & 2500
foptpid mDkjpj;jy; ...............................................

19) gpd;tUtdtw;wpid gjptpLtjw;fhd ,ul;ilg;gjptpid vOJf.

(tpsk;gy; mtrpakpy;iy)
m) &5000 fhRf;fopT mDkjpj;J fld;gLeuplk; ngw;W tq;fpapy; itg;gpypl;l &gh
75000 ngWkjpahd fhNrhiy kjpg;gpoe;jJ.
....................................................................................................................................................................
....................................................................................................................................................................
....................................................................................................................................................................
M) epiyahd fl;lisf; nfhLg;gdT - tq;fpf; fld; jtizf; fl;lzk; & 80000 (&
15000 tl;b cs;slq;fshf)
....................................................................................................................................................................
....................................................................................................................................................................
....................................................................................................................................................................
20) nghJg;NgNul;by; guhkupf;fg;gLk; gpd;tUk; fzf;FfSf;F nghUj;jkhd fzf;F
tifg;gLj;jiyf; Fwpg;gpLf.
fzf;F tifg;gLj;jy;
A - gw;W ......................................
B - nrd;kjp thlif ......................................
C - ngw;w foptPL ......................................
D - tw;fzf;F (nryT kPjp) ......................................

5
21) tzpfnkhd; w pd; fzf; f P l ; L g; gjpNtLfspy; ,Ue; J gpd; t Uk; jfty; f s;
gpupj;njLf;fg;gl;Ls;sd.
31.03.2024 (&000) 31.03.2023 y; (000)
nrhj;Jf;fs; 1900 1400
nghWg;Gf;fs; 1100 900
31.03.2024 Kbtile;j fhyg;gFjpapy; cupikahsuhy; 100000 ngWkjpahd nrhe;j
Nkhl;lhu;thd; tzpfg;ghtidf;F toq;fg;gl;lJld; jdJ nrhe;j epjpia gad;gLj;jp
&gh 20000 ngWkjpahd tzpfg; nghWg;Gf;fs; jPu;f;fg;gl;lJ. NkYk; jdJ kfspd;
nrhe;j MAs; fhg;GWjpf; fl;lzkhf khjhe;jk; & 7500 tPjk; tzpfg;gzj;jpy; ,Ue;Jk;
nrYj;jg;gLfpwJ. NtW ve;jtpjkhd gw;Wf;fSk; tzpfj;jpy; ,lk; ngwtpy;iy.
31.03.2024 ,y; Kbtile;j tUlj;Jf;fhd
m) ,yhgk; & .......................................

M) epWj;jp itj;j tUtha; & .......................................

22) tzpfnkhd;wpd; fhR kPjpahf &gh 45000 31.03.2024 ,y; ,Ue;jJ. ,k; kPjpahdJ tq;fpf;
$w;W kPjpAld; ,zq;ftpy;iy. ,k; kPjpfspd; NtWghl;bw;fhd fhuzq;fs;
s fk;gdp xd;wpdhy; Neubahf itg;Gr; nra;ag;gl;l gq;fpyhg tUkhdk; &gh 80000
s thbf;ifahsuplk; ngw;W tq;fpapy; itg;Gr; nra;jNghJ tq;fpahy; kjpg;gpog;Gr;
nra;ag;gl;l fhNrhiy &gh 60000
s tq;fpapdhy; ,d;dKk; jPu;itahfg;glhj fhNrhiy &gh 20000
s tq;fp mwtpl;l Nkyjpfg;gw;W tl;b &gh 40000
s tiue;J toq;fpf; $w;wpy; tuT itf;fglhj fhNrhiyfs; &gh 30000
gpd;tUtdtw;iw 31.03.2024 ,y; cs;sgb fzpg;gpLf.
m) rPuhf;fpa fhR kPjp .............................................................................................................................
M) tq;fpf; $w;W kPjp .............................................................................................................................

23) 2024 khu;r; khj;jpy; rpy;yiwf;fhR nryTfs; &gh 26000 epWtdk; xd;wpdhy;
nrytplg;gl;bUe;jJ. 31.03.2024 rpy;yiwf; fhrhsuplk; fhzg;gl;l rpy;yiwf; fhR kPjp
&gh 9000 Mf ,Ue;jJ.
Ntz;lg;gLtJ
m) tzpfj;jpd; rpy;yiwf; fhR Kw;gzk; &gh
.............................................................................................................................
M) rpy;yiwf; fhR Kw;gzk; kPs; epuk;gYf;fhd ehNsl;Lg; gjpT (tpsk;gy;
mtrpakpy;iy)
.............................................................................................................................

24) tpehafu; tzpfk; jdJ nraw;ghLfis 01.04.2023 ,y; Muk;gpj;jJ. 2023 Vg;uy;
khjj;jpw;fhd gpd;tUk; jfty;fs; toq;fg;gl;Ls;sd.
Muk;gg;gjpNtLfspd; nkhj;jk; (&000)
nfhs;tdT ehNsL 200
nfhs;tdT jpUk;gy; ehNsL 10
tpw;gidj; jpUk;gy; ehNsL 20
tpw;gid ehNsL 220

6
 Nkyjpf jfty;fs; (& 000y;)
tpw;gidf; fpuak; 110
nraw;ghl;L nryTfs; (fopTfs; jtpu) 60
ngw;w tpahghuf; fopT 20
ngw;w fhR fopT 5
mDkjpj;j fhR fopT 10
nfhLj;j tpahghu fopT 8
2023 Vg;uy; khjj;jpw;fhd ,dq;fhzg;gl;l \\nkhj;j tUkhdk;|| kw;Wk; nkhj;jr; nryTfs;
m) nkhj;j tUkhdk; & .......................................

M) nkhj;j nrytPdq;fs; & .......................................

25) 31.03.2023 ,y; cs;sthW tzpfnkhd;wpd; fld;gLeu; fl;Lg;ghl;Lf;fzf;F kPjp &gh

560000 Mf ,Ue;jJ. ,J ,j; jpfjpapy; fld;gLeu; NgNul;L ml;ltiz kPjp
nkhj;jj;Jld; ,zq;ftpy;iy. njhlu;e;J Nkw;nfhs;sg;gl;l guprPyizapy; gpd;tUtd
ntspg;gl;ld.
s fld;gLeu; NgNul;by; nfhLj;j fopthf gjpag;gl;l &gh 20000 MdJ fld;gLeu;
fl;Lg;ghl;Lf; fzf;fpy; gjpag;gl;bUf;ftpy;iy.
s & 42000 tpw;gidg; gl;bay; xd;W tpw;gid ehNsl;by; & 24000 Mfg;
gjpag;gl;bUe;jJ. vdpDk; ,J fld;gLeu; NgNul;by; rupahfg; gjpag;gl;bUe;jJ.
31.03.2023 ,y; cs;sthW gpd;tUtdtw;iw milahsk; fhz;f.
m) Nkw;gb tOf;fisj; jpUj;Jtjw;F Kd;du; fld;gLeu; NgNul;L kPjpfspd; nkhj;jk;
& ..............................................................................................................................................................
M) Nkw;gb tOf;fisj; jpUj;jpa gpd; fld;gLeu; fl;Lg;ghl;L fzf;fpd; jpUj;jpa kPjp
& ..............................................................................................................................................................
(4x10= 40 Gs;spfs;)
nkhj;jk; 100 Gs;spfs;)

7
 gFjp II
01. rPkhd; tzpfj;jpd; 01.01.2024 ,y; cs;s kPjpfs; tUkhW. ,t;tzpfk; VAT (ngWkjp Nru;tup)
,w;F gjpT nra;j tzpfkhFk;.
fld;gLeu; fl;Lg;ghl;L fzf;F kPjp 45000
tpahghu nrd;kjpahsu; fzf;F kPjp 63000
jsghlk; (fpuak;) 170000
fhRf;fl;Lg;ghl;L fzf;F kPjp 75000
tq;fpf; fld; 60000
nra;kjp VAT fzf;F 7000
%yjdk; ?

fld;gLeu; NgNul;L kPjpfs; tUkhW

Fzhsd; 20 000
nry;tp 15 000
Rjh 10 000
45 000
fld;nfhLeu;; NgNul;L kPjpfs; tUkhW
khjtp 23 000
rptuhk; 30 000
gRgjp 10 000
63 000

w 2024 [dtup khj nfhs;tdT gl;bay;fspd; njhFg;G

02.01.2024 gl;bay; ,y 155 khjtp (1800 VAT cs;slq;fyhf) 13800
06.01.2024 gl;bay; ,y 175 rptuhk; (3000 VAT cs;slq;fshf) 23000
15.01.2024 gl;bay; ,y 225 gRgjp (4500 VAT cs;slq;fshf) 34500
23.01.2024 gl;bay; ,y 265 Fkud; (1300 VAT cs;slq;fshf) 25300

w 2024 [dtup khj tpw;gid gl;bay;fspd; njhFg;G

04.01.2024 gl;bay; ,y 101 Fzhsd; (3800 VAT cs;slq;fyhf) 36800
10.01.2024 gl;bay; ,y 102 nry;tp (3000 VAT cs;slq;fshf) 46000
16.01.2024 gl;bay; ,y 103 Rjh (2700 VAT cs;slq;fshf) 20700
26.01.2024 gl;bay; ,y 104 mUzh (3700 VAT cs;slq;fshf) 43700

w 2024 [dtup gw;Wr; rPl;Lf;fspd;; njhFg;gpy; ,Ue;J vLf;fg;gl;l jfty;fs;

05.01.2024 gw;Wr;rPl;L ,y 66 ngw;wjuF tUkhdk; & 20000
05.01.2024 gw;Wr;rPl;L ,y 67 Fzhsdplk; ngw;w fhR & 18000 nfhLj;j fopT 2000
10.01.2024 gw;Wr;rPl;L ,y 68 Nkyjpf %yjdkhf nfhz;L te;j fhR & 50000
22.01.2024 gw;Wr;rPl;L ,y 69 nry;tpaplk; ngw;w fhR & 30000 mDkjpj;j fopT & 3000
24.01.2024 gw;Wr;rPl;L ,y 70 mUzhtplk; ngw;wfhR & 9000 nfhLj;j fopT &1000
26.01.2024 gw;Wr;rPl;L ,y 71 tpw;gidahy; ngw;w fhR & 20000

8
w 2024 [dtup khjk; nfhLg;gdT cWjpr; rPl;Lf;fspy; ,Ue;J vLf;fg;gl;l jfty;fs;
03.01.2024 cWjpr;rPl;L ,y 150 jsghlk; thq;fpaJ & 30000
10.01.2024 cWjpr;rPl;L ,y 151 thlif nrYj;jpaJ & 15000
16.01.2024 cWjpr;;rPl;L ,y 152 khjtpf;F nfhLj;jJ & 6000 ngw;w fopT 500
18.01.2024 cWjpr;rPl;L ,y 153 rptuhKf;F nfhLj;jJ & 11000 ngw;w fhR fopT 1000
24.01.2024 cWjpr;rPl;L ,y 154 gRgjpf;F nfhLj;jJ & 23000 ngw;w fhR 2500
30.01.2024 cWjpr;rPl;L ,y 155 nrYj;jpa VAT & 6000
31.01.2024 cWj;jpr;rPl;L ,y 156 fhRf;nfhs;tdT & 13000

Ntz;lg;gLtJ
1) Kjd;ik Vl;Lg;gjpTfs;
2) nghJgN
; gNulb
; y; flL
; gg
; hlL
; f; fzfF
; fSk>; Vida NgNulL
; f; fzfF
; fSk; gulP i
; r kj
P pAk;
(nkhj;jk; 40 Gs;spfs;)

02. gpd;tUk; kPjpfs; fhtpah tzpfj;jpypUe;J 01.01.2024 y; ngwg;gl;lJ.

nrhj;Jf;fs; (& 000y;)
Mjdk; nghwp kw;Wk; cgfuzk; 1600
ruf;fpUg;G 200
tpahghu tUkjpfs; 350
fhR 180
%yjdk; 1800
epWj;jp itj;j tUtha; 250
tq;fpf;fld; 150
tpahghu nfhLf;Fkjpfs; 130

w [dtup khjj;jpy; ,lk;ngw;w nfhLf;fy; thq;fy;fSk; epfo;TfSk; gpd;tUkhW

1) 03.01.2024 gz;lq;fs; flDf;F nfhs;tdT &gh 150 000
2) 05.01.2024 &gh 80000 fpuakhd gz;lq;fs; 25% ,yhgj;jpy; flDf;F tpw;fg;gl;lJ.
3) 07.01.2024 &gh 30000 tpahghu nfhLf;Fkjpfis jPu;f;Fk; nghUl;L &gh 25000 fhR
nrYj;jg;gl;lJ.
4) 09.01.2024 nrYj;jpa rk;gsk; & 36000
5) 10.01.2024 05.01.2024 ,y; tpw;fg;gl;l gz;lq;fspy; &gh 25000 tpw;gid tpiyahdit
thbf;ifahsuhy; jpUg;gp mDg;gg;gl;lJ.
6) 12.01.2024 cupikahsu; Nkyjpf %yjdkhf &gh 200000 mwpKfg;gLj;jpdhu;.
7) 14.01.2024 cupikahsupd; jdpg;gl;l nrytpw;fhf &gh 25000 fhNrhiy toq;fg;gl;lJ.
8) 16.01.2024 nrYj;jpa tq;fpf;fld; jtizg;gzk; &gh 50000 tl;b &gh 5000 cl;gl
9) 18.01.2024 &gh 45000 ngWkjpahd gz;lq;fs; &gh 40000 ,w;F fhRf;F tpw;fg;gl;lJ.
10) 20.01.2024 ngw;w thlif tUkhdk; &gh 18000
11) 21.01.2024 tpahghu tUkjpfspy; &gh 20000 mwtplKbah fldhf gjpyspf;Ff.
12) 23.01.2024 &gh 60000 fpuakhd gz;lq;fs; &gh 100000 flDf;F tpw;fg;gl;lJ.
13) 24.01.2024 tq;fpf;fld; %yk; &gh200000 ngWkjpahd jsghlq;fs; nfhs;tdT
nra;ag;gl;lJ.

9
 14) 27.01.2024 Mjdk; nghwp cgfuz ngWkhd Nja;T ,f;fhyg;gFjpf;F &gh 32000
15) 30.01.2024 ,k;khjj;jpw;fhd tq;fp fl;lzk; kw;Wk; fhNrhiy Gj;jf fl;lzk; &gh
15000
Ntz;lg;gLtJ
i. gpd;tUk; ml;ltiziag; gad;gLj;jp Nkw;$wg;gl;l nfhLf;fy; thq;fy;fisAk;
epfo;TfisAk; gjpT nra;f. (& 000y;)

M.ngh.cg tpahghu fhR %yjdk; ep.it tq;fp tpahghu

,y fuzk; ruf;fpUg;G tUkjpfs; tUtha; fld; nfhLf;Fkjp

ii. Njwpa nrhj;J mbg;gilapy; ,yhgk; / el;lj;jpid fzpg;gpLf.

(20 Gs;spfs;)

03. aJrd; tzpfj;jpd; 2023 etk;gu; khj tq;fpf;fzf;fpzf;f$w;wpy; gpd;tUk; fhNrhiyfs;

khw;wg;glhjpUe;jij fhl;baJ.
fhNrhiy ,y : 15610 &gh 12 300
fhNrhiy ,y : 15621 &gh 8500

brk;gu; khj 2023 tq;fpf;$w;W tUkhW

jpfjp tpguk; tuT nryT kPjp

01.12.2023 kPjp te;jJ 26 700
02.12.2023 Neub itg;G 15 000 41 700
03.12.2023 fhNrhiy itg;G 431160 6 500 48 200
04.12.2023 fhNrhiy ,y 15610 12 300 35 900
08.12.2023 gq;fpyhgk; 3 000 38 900
10.12.2023 fhNrhiy itg;G 386410 11 000 49 900
12.12.2023 epiyahd fl;lis - fhg;GWjp 2 500 47 400
16.12.2023 fhNrhiy ,y 15625 12 000 35 400
20.12.2023 fhR itg;G 10 000 45 400
21.12.2023 fhNrhiy ,y 15626 6 400 39 000
22.12.2023 fhNrhiy itg;G 28630 16 000 55 000
26.12.2023 fhNrhiy ,y 15627 5 000 50 000
28.12.2023 epiyahd itg;G tl;b 7 000 57 000
30.12.2023 fhNrhiy itg;G 38310 12 000 69 000
31.12.2023 kWf;fg;gl;l fhNrhiy 38310 12 000 57 000
Nkyjpf jfty;fs;
1) fhNrhiy itg;G &gh fhNrhiy nfhLg;gdT &gh
03.12.2023 fhNrhiy ,y 431160 6500 14.12.2023 rk;gsk; 15625 12 000
09.12.2023 fhNrhiy ,y 386410 11000 20.12.2023 kpd;fl;lzk; 15626 6400
20.12.2023 fhNrhiy ,y 28630 16000 26.12.2023 tpNehjh 15627 5000
30.12.2023 fhNrhiy ,y 38310 12000 30.12.2023 rPuhsd; 15628 11 500
31.12.2023 fhNrhiy ,y 24560 6200
10
 2) tpNehjhtpw;F toq;fg;gl;l fhNrhiy fhR nfhLg;gdT ehNshl;by; &gh 500 vd
gjpag;gl;lJ.
3) fhRf; fzf;fpd; tuT gf;fk; &gh 1000 My; $l;bf; $l;lg;gl;bUe;jJ.
Ntz;lg;gLtJ
1) 2023 brk;gu; khjj;jpw;fhd jpUj;j Kd; fhRf;fzf;F (RUf;fk;)
2) jpUj;jpa fhRf;fzf;F
3) 2023 brk;gu; khj tq;fpf;fzf;fpzf;f $w;W
(20 Gs;spfs;)
04. m. gpd;tUk; eltbf;iffs; tyk;Gup epWtdj;jpy; 2024 [dtup khj;jpy; ,lk;ngw;wit

fld; 01.01.2024 fld; ngWkjpNru; ngw;w nfhLj;j mstpl

gl;Nlhu; ,y; tuT kPjp tpw;gid tup (10%) fhR fopT Kbah fld;
rhspdp 50 000 30 000 3000 60 000 150 .......................
rq;ftp 20 000 10 000 1000 24 000 300 kPjp KOtJk;
rhk;gtp 16 000 16 000 1600 15 000 600 .......................
rhkpdp 14 400 20 000 2000 13 000 280 400
,e; epWtdk; VAT mwtPl;Lf;fhf gjpT nra;ag;gl;l epWtdk; vd;gNjhL NgNuLfis
Jizg;NgNuL> nghJg;NgNuL vdTk; guhkupj;J tUfpd;wJ.
Ntz;lg;gLtd.
1) tpw;gid ehNsL (ngWkjp Nru;tup cl;gl)
2) fld;gLeu; NgNul;by; Ms;rhu; fzf;FfSk;> gl;Nlhiy kPjpAk;
3) nghJg;NgNul;by; mtrpakhd fzf;Ffs; (fl;Lg;ghl;L fzf;F cl;gl)
(10 Gs;spfs;)

M. re;jpah tpahghuj;jpd; 2024.01.01 Me; jpfjpapd; rpy;yiw fhRf;fzf;fpd; kPjp &gh 2000
Mf ,Ue;jJ.
2024 [dtup khjj;jpy; rpy;yiw fhrhsUld; njhlu;Gila nfhLf;fy; thq;fy; tUkhW>
01.01.2024 ,y; rpy;yiw fhrhsUf;F & 18 000 fhR kPs;epug;gg;gl;lJ. nfhLg;gdT tpguk;
tUkhW>
&gh
05.01.2024 Vw;Wf;$yp (rp.if., 01) 1000
08.01.2024 Kr;rf;futz;b thlif (rp.if., 02) 800
10.01.2024 Rj;jg;gLj;jy; nryT (rp.if., 03) 1100
14.01.2024 ,wf;Fk; $yp (rp.if., 04) 900
16.01.2024 cupikahsu; vLg;gdT (rp.if., 05) 2000
18.01.2024 thlif fhu; fl;lzk; (rp.if., 06) 1500
20.01.2024 Rj;jg;gLj;jy; nryT (rp.if., 07) 1200
22.01.2024 toq;Fduhd khyjpf;F nfhLg;gdT (rp.if., 08) 2500
23.01.2024 Gifapuj tz;br;rPl;L (rp.if., 09) 1200
25.01.2024 Vw;Wf;$yp (rp.if., 10) 800

Ntz;lg;gLtJ
1) rpy;yiw fhR nfhLg;gdT ehNshL
(Vw;wp ,wf;Fk; $yp> Rj;jg;gLj;jy;> gpuahzk; kw;Wk; Vida nfhLg;gdT Mfpa
epuy;fSld;)
2) rpy;yiwf; fhRf; fzf;Fk; Vida NgNul;L fzf;FfSk;
(nghJg;NgNul;by; fhzg;gLfpd;wthW)
(10 Gs;spfs;)
(nkhj;jk; 20 Gs;spfs;)
11
05. m. \\,irepyh|| tzpfj;jpd; 2024 [dtup khjj;Jf;fhd rpy jfty;fs; tUkhW
1) 1. [dtup 2024y; cs;s nghJg;NgNul;by; cs;s kPjpfs;
Nkhl;lhu; thd; & 65 000
ruf;fpUg;G & 30 000
tpahghu tUkjp & 42 000
tpahghu nrd;kjp & 33 000
fhRf;fl;Lg;ghl;L fzf;F & 23 000
tq;fpf;fld; & 60 000
%yjdk; & 67 000
2. 05.01.2024y; ujj
; pdh Nkhll
; hu; fkg
; dpaplk; flDfF ; thqf
; pa Nkhll
; hu; thd; &gh 125000
3. 31.01.2024,y; jkpom ; ofp juNtzb ; a &gh 10000 mwtplKbah fldhf gjptspff ; gg
; ll
; J
jahupf;Ff.
nghJ ehl;Fwpg;Ngl;by; gpd;tUk; tplaq;fis gjpT nra;f. (tpsk;gy; mtrpak;)
(5 Gs;spfs;)
M. ru;kp tzpfj;jpd; fzf;F gjpthsu; guPl;ir kPjpia jahupj;j NghJ rkg;gltpy;iy mt;
tpj;jpahrk; njhqf ; y; fzff; py; gjpagg
; lL
; gpdd; u; gpdt
; Uk; jtWfs; fzL
; gpbff
; gg
; ll
; d.
31 khu;r; 2024 ,y; jahupf;fg;gl;l guPl;ir kPjp
tpepNahfthd; 370 000
fld;gLeu; fl;Lg;ghl;L fzf;F 63 000
fld; nfhLj;Njhu; fl;Lg;ghl;L fzf;F 84000
njhq;fy; fzf;F 11 000
fhR kPjp 53 000
rk;gs fzf;F 32 000
tq;fpf;fld; 150 000
nfhs;tdT 145 000
tpw;gid 240 000
%yjdk; 200 000
674 000 674 000

1) tpw;gid ehNsl;bd; xU gf;f $l;Lj;njhif &gh 45 000 jtwtplg;gl;lJ.

2) tpepNahf thd; jpUj;j nryT &gh 70000 tpepNahf thd; fzf;fpy; tuT
itf;fg;gl;bUe;jJ.
3) fhR nfhLg;gdT ehNsl;bd; fopT epuy; $l;Lj;njhif &gh 15000 nghJg; NgNul;by;
gjpag;gltpy;iy
4) nrYj;jpa tq;fpf; fld; &gh 20 000 fhR nfhLg;gdT ehNsl;by; gjpag;gl;L
fhRfl;Lg;ghl;L fzf;fpy; gjpag;gl;lJ vdpDk; tq;fpf; fld; fzf;fpy; gjpag;gltpy;iy.
5) nrYj;jpa rk;gsk; &gh 23000 rk;gs fzf;fpy; &gh 32000 vd gjpag;gl;lJ.

Ntz;lg;gLtJ
1) jtWfis jpUj;Jjtjw;fhd ehl;Fwpg;G gjpTfs;
2) njhq;fy; fzf;F
3) jtWfis jpUj;jpa gpd; rupahd guPl;ir kPjp
(15 Gs;spfs;)

12