ys[kk'kkL=k · 2-2 lk>snkjh foys[k 72 2-3 lk>snkjh [kkrksa osQ fof'k"V igyw 75 2-4 lk>snkjksa osQ...
Transcript of ys[kk'kkL=k · 2-2 lk>snkjh foys[k 72 2-3 lk>snkjh [kkrksa osQ fof'k"V igyw 75 2-4 lk>snkjksa osQ...
ys[kk'kkL=kvykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
d{kk 12 osQ fy, ikB~;iqLrd
2018-19
izFke laLdj.kvizSy 2007 pS=k 1929
iqueqZæ.kuoacj 2007 dk£rd 1929
fnlacj 2008 ikS"k 1930
tuojh 2010 ek?k 1931
tuojh 2011 ek?k 1932
ekpZ 2013 iQkYxqu 1934
vizSy 2018 pS=k 1939
PD 5T RSP
© jk"Vªh; 'kSf{kd vuqla/ku vkSj izf'k{k.kifj"kn~] 2007
` 85.00
ISBN 81-7450-727-2
lokZf/dkj lqjf{krq izdk'kd dh iwoZ vuqefr osQ fcuk bl izdk'ku osQ fdlh Hkkx dks Nkiuk
rFkk bySDVªkW fudh] e'khuh] iQksVksizfrfyfi] fjdkWfMZ±x vFkok fdlh vU;fof/ ls iqu% iz;ksx i¼fr }kjk mldk laxzg.k vFkok izlkj.k oftZr gSA
q bl iqLrd dh fcØh bl 'krZ osQ lkFk dh xbZ gS fd izdk'kd dh iwoZvuqefr osQ fcuk ;g iqLrd vius ewy vkoj.k vFkok ftYn osQ vykokfdlh vU; izdkj ls O;kikj }kjk m/kjh ij] iqufoZØ; ;k fdjk, ij unh tk,xh] u csph tk,xhA
q bl izdk'ku dk lgh ewY; bl i`"B ij eqfæzr gSA jcM+ dh eqgj vFkokfpidkbZ xbZ iphZ (fLVdj) ;k fdlh vU; fof/ }kjk vafdr dksbZ Hkhla'kksf/r ewY; xyr gS rFkk ekU; ugha gksxkA
,u lh bZ vkj Vh osQ izdk'ku foHkkx osQ dk;kZy;
,u-lh-bZ-vkj-Vh- oSaQilJh vjfoan ekxZu;h fnYyh 110 016 iQksu % 011&26562708
108] 100 iQhV jksMgsyh ,DlVsasa'ku] gksLMsosQjscuk'kadjh III LVstcsaxyq# 560 085 iQksu % 080&26725740
uothou VªLV HkouMkd?kj uothouvgenkckn 380 014 iQksu % 079&27541446
lh-MCY;w-lh- oSaQilfudV% /udy cl LVkWi ifugVhdksydkrk 700 114 iQksu % 033&25530454
lh-MCY;w-lh- dkWEIySDlekyhxkaoxqokgkVh 781021 iQksu % 0361&2674869
izdk'ku lg;ksx
vè;{k] izdk'ku izHkkx % ,e- fljkt vuoj
eq[; laiknd % 'osrk mIiy
eq[; O;kikj izca/d % xkSre xkaxqyh
eq[; mRiknu vfèkdkjh % v#.k fprdkjk
lgk;d laiknd % ------
mRiknu lgk;d % -------
vkoj.k'osrk jko
,u-lh-bZ-vkj-Vh- okVjekoZQ 80 th-,l-,e- isij ijeqfnzrA
izdk'ku izHkkx esa lfpo] jk"Vªh; 'kSf{kd vuqlaèkku vkSjizf'k{k.k ifj"kn~] Jh vjfoan ekxZ] ubZ fnYyh 110 016}kjk izdkf'kr rFkk --------------------------------------------------------------------------------------------------------------------------------- }kjk eqfnzrA
2018-19
vkeq[k
jk"Vªh; ikB~;p;kZ dh :ijs[kk (2005) lq>krh gS fd cPpksa osQ Ldwyh thou dks ckgj osQ thouls tksM+k tkuk pkfg,A fl¼kar fdrkch Kku dh ml fojklr osQ foijhr gS ftlosQ izHkkoo'k gekjhO;oLFkk vkt rd Ldwy vkSj ?kj osQ chp varjky cuk, gq, gSA ubZ jk"Vªh; ikB~;p;kZ ij vkèkkfjrikB~;Øe vkSj ikB~;iqLrosaQ bl cqfu;knh fopkj ij vey djus dk iz;kl gSaA bl iz;kl esa gjfo"k; dks ,d et+cwr nhokj ls ?ksj nsus vkSj tkudkjh dks jVk nsus dh izo`fr dk fojks/ 'kkfeygSA vk'kk gS fd ;s dne gesa jk"Vªh; f'k{kk uhfr (1986) esa of.kZr cky&oasQfnzr O;oLFkk dh fn'kkesa dki+Qh nwj rd ys tk,¡xsA
bl iz;Ru dh liQyrk vc bl ckr ij fuHkZj gS fd Ldwyksa ds izkpk;Z vkSj vè;kid cPpksadks dYiuk'khy xfrfof/;ksa vkSj lokyksa dh enn ls lh[kus vkSj lh[kus osQ nkSjku vius vuqHkoksaij fopkj djus dk volj nsrs gSaA gesa ;g ekuuk gksxk fd ;fn txg] le; vkSj vkt+knh nh tk,rks cPps cM+ksa }kjk lkSaih xbZ lwpuk lkexzh ls tqM+dj vkSj tw>dj u, Kku dk l`tu djrs gSaAf'k{kk osQ fofo/ lk/uksa ,oa lzksrksa dh vuns[kh fd, tkus dk izeq[k dkj.k ikB~;iqLrd dks ijh{kkdk ,dek=k vk/kj cukus dh izo`fÙk gSA ltZuk vkSj igy dks fodflr djus osQ fy, t+:jh gSfd ge cPpksa dks lh[kus dh izfØ;k esa iwjk Hkkxhnkj ekusa vkSj cuk,¡] mUgsa Kku dh fu/kZfjr [+kqjkddk xzkgd ekuuk NksM+ nsaA
;s mís'; Ldwy dh nSfud ft+anxh vkSj dk;Z'kSyh esa dki+Qh isQjcny dh ek¡x djrs gSaA nSfudle;&lkj.kh esa yphykiu mruk gh t+:jh gS ftruh okf"kZd osQysaMj osQ vey esa pqLrh] ftllsf'k{k.k osQ fy, fu;r fnuksa dh la[;k gdhdr cu losQA f'k{kk vkSj ewY;kadu dh fof/;k¡ Hkhbl ckr dks r; djsaxh fd ;g ikB~;iqLrd Ldwy esa cPpksa osQ thou dks ekufld ncko rFkkcksfj;r dh txg [kq'kh dk vuqHko djkus esa fdruh izHkkoh fl¼ gksrh gSaA cks> dh leL;k lsfuiVus osQ fy, ikB~;Øe fuekZrkvksa us fofHkUu pj.kksa esa Kku dk iqufuZ/kZj.k djrs le; cPpksaosQ euksfoKku ,oa vè;kiu osQ fy, miyC/ le; dk è;ku j[kus dh igys ls vf/d lpsrdksf'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 osQifjJe osQ fy, dðrKrk O;Dr djrh gSA ifj"kn~ lkekftd foKku ikB~;iqLrd lykgdkj lfefrosQ vè;{k izksi+sQlj gfj oklqnsou vkSj bl ikB~;iqLrd lfefr osQ eq[; lykgdkj izksi+sQlj vkj-osQ- xzksoj dh fo'ks"k vkHkkjh gSA bl ikB~;iqLrd osQ fodkl esa dbZ f'k{kdksa us ;ksxnku fn;k] bl
2018-19
iv
;ksxnku dks laHko cukus osQ fy, ge muosQ izkpk;ks± osQ vkHkkjh gSaA ge mu lHkh laLFkkvksa vkSjlaxBuksa osQ izfr ÑrK gSa ftUgksaus vius lalk/uksa] lkexzh vkSj lg;ksfx;ksa dh enn ysus esa gesamnkjrkiwoZd lg;ksx fn;kA ge ekè;fed ,oa mPp f'k{kk foHkkx] ekuo lalk/u fodkl ea=kky;}kjk izksi+sQlj e.kky ehjh ,oa izksi+sQlj 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 nsrsgSaA O;oLFkkxr lq/kjksa vkSj vius izdk'kuksa esa fujarj fu[kkj ykus osQ izfr lefiZr ,u lh bZ vkj VhfVIif.k;ksa ,oa lq>koksa dk Lokxr djsxh ftuls Hkkoh la'kks/uksa esa enn yh tk losQA
u;h fnYyh funs'kd20 uoacj 2006 jk"Vªh; 'kSf{kd vuqla/ku vkSj izf'k{k.k ifj"kn~
2018-19
v
ikB~;iqLrd fuekZ.k lfefr
vè;{k] lkekftd foKku ikB~;iqLrd lykgdkj lfefr
gfj oklqnsou] izksi+sQlj] bfrgkl foHkkx] dydÙkk fo'ofo|ky;] dksydkrk
eq[; lykgdkj
vkj- osQ- xzksoj] izksI+ksQlj (lsokfuo`Ùk)] Ldwy vki+Q eSustesaV LVMht+] bXuw] u;h fnYyhA
lnL;
,p-oh- >kac] jhMj] [kkylk dkyst] fnYyh fo'ofo|ky;,u- osQ- ddM+] funs'kd] egkjktk vxzlsu baLVhV~;wV vki+Q esustesaV] jksg.kh] u;h fnYyh,l-,l- lgjkor] lgk;d vk;qDr] osaQnzh; fo|ky; laxBu] paMhx<+,l-lh-gqlSu] izksI+ksQlj] okf.kT; foHkkx] tkfe;k fefYy;k bLykfe;k] u;h fnYyhvkscy jsîóh] izksI+ksQlj] okf.kT; foHkkx] mLekfu;k fo'ofo|ky;] gSnjkckn] vka/z izns'kMh- osQ- osn] izksI+ksQlj] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] ,ulhbZvkjVh u;h fnYyhnhid lgxy] jhMj] nhu n;ky mikè;k; dkyst] fnYyh fo'ofo|ky;jkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ekè;fed fo|ky;] u;h lM+d] fnYyhofurk f=kikBh] ysDpjj] okf.kT; foHkkx] fnYyh Ldwy vkWi+Q bdkWuksfeDl] fnYyh fo'ofo|ky;] fnYyhlfork 'kaxkjh] ihthVh okf.kT;] Kku Hkkjrh Ldwy] lkosQr] u;h fnYyhlq/hj lijk] ihthVh okf.kT;] osaQnzh; fo|ky;] lqYrkuiqj] mÙkj izns'k
fgUnh vuqokn
vej flag lpku] vuqoknd] vkj- osQ- iqje] u;h fnYyhjkts'k caly] ihthVh okf.kT;] jksgrxh ,-oh- mPprj ekè;fed fo|ky;] u;h lM+d] fnYyh
lnL;&leUo;d
f'kizk oS|k] izks -isQlj (okf.kT;)] lkekftd foKku ,oa ekufodh f'k{kk foHkkx] jk"Vªh; 'kSf{kdvuqla/ku vkSj izf'k{k.k ifj"kn] u;h fnYyh
2018-19
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 nsusgsrq ikB~;iqLrd fuekZ.k lfefr dk vkHkkj O;Dr djrh gSA
ifj"kn~] lfork flUgk] izksi+sQlj ,oa foHkkxkè;{k (lkekftd foKku f'k{kk foHkkx) osQ izfr Hkhviuh ÑrKrk vfiZr djrh gS] ftUgksaus bl ikB~;iqLrd dks iw.kZ :i nsus esa viuk vewY; ;ksxnkufn;kA
ifj"kn~] eqljZr ijohu] dkWih ,MhVj_ vfuy 'kekZ] izwiQ jhMj osQ lg;ksx gsrq viuk gkfnZdvkHkkj Kkfir djrh gS] ftUgksaus bl ikB~;iqLrd dks iw.kZ :i nsus esa viuk egRoiw.kZ ;ksxnku fn;kAblh lanHkZ esa izdk'ku foHkkx] ,u lh bZ vkj Vh dk lg;ksx Hkh mYys[kuh; gSA
2018-19
fo"k;&lwph
vkeq[k iii
vè;k; 1 vykHkdkjh laLFkkvksa osQ fy, ys[kkadu 1
1-1 vykHkdkjh laLFkkuksa dk vFkZ ,oa fo'ks"krk,¡ 1
1-2 vykHkdkjh laLFkkvksa osQ vfHkys[kksa dk ys[kkadu 2
1-3 izkfIr ,oa Hkqxrku [kkrk 3
1-4 vk; vkSj O;; [kkrk 13
1-5 rqyu i=k 18
1-6 oqQN fof'k"V ensa 23
1-7 ryiV ij vk/kfjr vk; vkSj O;; [kkrk 43
1-8 izklafxd O;kikfjd fØ;kdyki 45
vè;k; 2 lk>snkjh ys[kkadu µ vk/kjHkwr vo/kj.kk,¡ 70
2-1 lk>snkjh oQh izÑfr 71
2-2 lk>snkjh foys[k 72
2-3 lk>snkjh [kkrksa osQ fof'k"V igyw 75
2-4 lk>snkjksa osQ iw¡th [kkrksa dk vuqj{k.k 75
2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80
2-6 ,d lk>snkj dks ykHk dh xkjaVh 95
2-7 iwoZ lek;kstu 100
2-8 vafre ys[ks 103
vè;k; 3 lk>snkjh iQeZ dk iquxZBu %lk>snkj dk izos'k 123
3-1 lk>snkjh iQeZ osQ iquxZBu osQ izdkj 123
3-2 lk>snkj dk izos'k 124
3-3 u;k ykHk foHkktu vuqikr 125
3-4 R;kx vuqikr 128
3-5 [;kfr 131
3-6 lafpr ykHkksa vkSj gkfu;ksa dk lek;kstu 154
2018-19
viii
3-7 ifjlaifÙk;ksa oQk iqueZwY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k 155
3-8 iw¡th dk lek;kstu 161
3-9 orZeku lk>snkjksa osQ ykHk foHkktu vuqikr esa ifjorZu 173
vè;k; 4 lk>snkjh iQeZ dk iquxZBu µ lk>snkj dh lsokfuo`fÙk @e`R;q 186
4-1 lsokfuo`Ùk @e`Ùk lk>snkj dks ns; jkf'k dk fu/kZj.k 186
4-2 u;k ykHk foHkktu vuqikr 187
4-3 vfHkykHk vuqikr 188
4-4 [;kfr dk O;ogkj 193
4-5 ifjlaifÙk;ksa rFkk nkf;Roksa osQ iqueZwY;kadu osQ fy, lek;kstu 203
4-6 lafpr ykHkksa rFkk gkfu;ksa dk lek;kstu 206
4-7 lsokfuo`Ùk lk>snkj dks ns; jkf'k dk fuiVkjk 207
4-8 lk>snkjksa dh iw¡th dk lek;kstu 216
4-9 lk>snkj dh e`R;q 223
vè;k; 5 lk>snkjh iQeZ dk fo?kVu 241
5-1 lk>snkjh dk fo?kVu 241
5-2 iQeZ dk fo?kVu 242
5-3 [kkrksa dk fuiVkjk 243
5-4 ys[kkadu O;ogkj 245
2018-19
oqQN laLFkk,¡ ,slh gksrh gSa tks vius lnL;ksa rFkk lekt dks lsok,¡iznku djus osQ mís'; ls vkjaHk dh tkrh gSaA bu laLFkkvksa esa èkekZFkZlaLFkku, fo|ky;, èkkfeZd laLFkku, O;kikfjd laxBu, dY;k.k lfefr;kavkSj dyk rFkk laLÑfr dks c<+kok nsus osQ mís'; ls LFkkfir laLFkkubR;kfn 'kkfey gSaA bl laLFkkuksa dk eq[; mís'; lekt lsok gksrk gSu fd vU; O;kikfjd laLFkkuksa dh rjg ykHk dekukA lkekU;r% blizdkj osQ laLFkku fdlh izdkj dh O;kikfjd xfrfofèk ugha djrs vkSjbudk lapkyu U;klh }kjk fd;k tkrk gS] tks fd iw.kZ :i ls viuslnL;ksa vkSj lfefr dh mRiUu fuf/ dk mi;ksx, laLFkk osQ mís'; dksiwjk djus osQ fy, djrs gSaA blfy, bUgsa izR;sd ys[kk o"kZ osQ var esa(lkekU;r% foÙkh; o"kZ osQ fy,) [kkrs vkSj foÙkh; fooj.k cukus gksrsgSa tks fd izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrk rFkk rqyui=k osQ :i esa gks ldrs gSaA
;g ,d dkuwuh vko';drk Hkh gS vkSj muosQ vk; vkSj O;;[kkrs tks fd O;kikfjd laLFkkuksa }kjk rS;kj fd, x, [kkrksa ls vyxizÑfr osQ gksrs gSa, dks cukus esa lgk;d gksrs gSaA
1.1 vykHkdkjh laLFkkuksa dk vFkZ ,oa fo'ks"krk,¡
vykHkdkjh laLFkkvksa ls vk'k; ,sls laLFkkuksa ls gS ftudk iz;ksxlkekftd dY;k.k osQ fy, gksrk gS rFkk ftudk fuekZ.k èkkfeZdlaLFkkuksa, ftudk mís'; ykHk ls izsfjr ugha gksrk osQ fy, fd;k tkrkgSA budk eq[; mís'; fdlh fof'k"V lewg ;k leLr turk dks lsok,¡iznku djuk gksrk gSA vkerkSj ij ;g fdlh izdkj dk mRiknu, Ø;;k oLrqvksa dk foØ; vkSj fdlh izdkj dk mèkkj ysu&nsu ughadjrhA blfy, bUgsa ys[kk iqLrdksa (tSlk fd O;kikj ls lacafèkr) vkSj
vf/xe mís';
bl vè;k; dks i<+us osQ mijkarvki %• vykHkdkjh laLFkkvksa dk vFkZ
vkSj fo'ks"krk,¡ le> losQaxsA• vykHkdkjh laLFkkvksa ls lacafèkr
ys[kkadu vfHkys[kksa dh izÑfr vkSjvko';drk dks igpku losQaxsA
• vykHkdkjh laLFkkvksa }kjk rS;kjfd, tkus okys foÙkh; fooj.kksaosQ fl¼karksa dh lwph rS;kj djik,¡xs vkSj mldh izÑfr dhO;k[;k dj losQaxsA
• nh xbZ frfFk ij izkfIr ,oa Hkqxrku[kkrs dks rS;kj dj losQaxsA
• fn, x, izkfIr ,oa Hkqxrku [kkrsvkSj vfrfjDr lwpukvksa ls vk;vkSj O;; [kkrk cukus dhizfØ;k dh O;k[;k dj losQaxsA
• vk; vkSj O;; [kkrk rFkk izkfIr,oa Hkqxrku [kkrs osQ eè; varjLi"V dj losQaxsA
• izkfIr ,oa Hkqxrku [kkrs rFkkblls lacaf/r vU; lwpukvksals vk; vkSj O;; [kkrk vkSjrqyu&i=k rS;kj dj ik,¡xsA
• vk; vkSj O;; [kkrs dh oqQNfof'k"V enksa tSls lnL;ksa lspank] fof'k"V fuf/] olh;r]iqjkuh LFkk;h ifjlaifÙk;ksa dkfoØ; vkfn osQ O;ogkj dhO;k[;k dj ik,¡xsA
vykHkdkjh laLFkkvksa osQ fy, ys[kkadu 1
2018-19
2 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
O;kikfjd vkSj ykHk rFkk gkfu [kkrk cukus dh vko';drk ugha gksrhA bu laLFkkuksa }kjk cukbZ xbZ fuf/ iw¡thfuf/ vFkok lkekU; fuf/ esa tek dh tkrh gSA vkerkSj ij budh vk; dk eq[; Ïksr, blosQ lnL;ksa lsizkIr vuqnku rFkk nku, lgk;rk fofuos'k ls izkIr vk; bR;kfn gks ldrk gSA bl izdkj osQ laLFkkuksa }kjkcfg;ksa dks j[kus dk eq[; mís'; oSèkkfud t+:jrksa dks iwjk djuk rFkk muosQ fuf/ osQ iz;ksx ij fu;a=k.kesa lgk;rk iznku djuk gSA izR;sd ys[kk o"kZ dh lekfIr ij (lkekU;r% foÙkh; o"kZ) ;g foÙkh; fooj.krS;kj djrh gSa rFkk viuh foÙkh; fLFkfr osQ fy, vk; rFkk O;; fooj.k rS;kj djrh gSa vkSj mUgsa oSèkkfudizkfèkdj.k esa tek djokrh gSa ftls lfefr iathÑr dgk tkrk gSA
bl izdkj dh laLFkkvksa oQh eq[; fo'ks"krk,¡ bl izdkj gSa%
1- ;g laLFkku fdlh fof'k"V lewg ;k leLr turk dks tSls fd f'k{k.k, O;k;ke'kkyk, euksjatu,
[ksyowQn rFkk blh izdkj dh vU; laLFkkvksa dks tkfr, èkeZ rFkk jax dks è;ku fn, fcuk lsok,¡iznku djuk gksrk gSA bldk eq[; mís'; lsokvksa dks ykxr osQ fcuk ;k ukeek=k dh ykxr ijmiyCèk djkuk gksrk gS u fd ykHk dekukA
2- budk fuekZ.k èkekZFkZ izU;kl@lekt dh rjg gksrk gS vkSj buesa vuqnku djus okys blosQ lnL;dgykrs gSaA
3- buosQ dk;ks± dk izcaèk lkekU;r% izcaèkd@'kklu lacaèkh desVh (lfefr) rFkk blosQ pqus gq,lnL;ksa }kjk fd;k tkrk gSA
4- bu laLFkkvksa dh vk; osQ eq[; Ïksr gSa% (i) lnL;ksa ls vuqnku (ii) nku (iii) olh;r (iv) vuqnkuesa lgk;rk (v) fofu;ksx ls vk;, bR;kfnA
5- bu laLFkkvksa }kjk fofHkUu Ðksrksa }kjk cukbZ xbZ fuf/ dks iw¡th fuf/ vFkok lkekU; fuf/ esa tekfd;k tkrk gSA
6- O;; ij vk; dk vkfèkD;, vfèk'ks"k osQ :i esa blosQ lnL;ksa osQ eè; forfjr ugha fd;k tkrkAbldks ljy :i ls iw¡th fuf/ksa esa tksM+saxsA
7- vO;kikfjd laLFkkvksa dh izflf¼ dks lkekftd dY;k.k esa muosQ va'knku osQ dkj.k mRiUu fd;ktkrk gS, u fd muosQ xzkgdksa ;k ekfyd osQ larks"k osQ dkj.kA
8- bu laLFkkvksa }kjk miyCèk ys[kksa dh lwpuk ls vk'k; budh orZeku vkSj et+cwr va'knku lsoSèkkfud vko';drkvksa dks iwjk djus ls gSA
1-2 vykHkdkjh laLFkkvksa osQ vfHkys[kksa dk ys[kkadu
tSls fd igys o.kZu fd;k tk pqdk gS fd bl izdkj dh laLFkk,¡ fdlh Hkh izdkj osQ mRiknu ;k O;kikfjdxfrfofèk esa 'kkfey ugha gksrh gSA budh vk; dk eq[; Ïksr, blosQ lnL;ksa ls izkIr vuqnku, nku, ljdkjhlgk;rk vkSj fofu;ksx ls izkIr vk; gSA vfèkdrj ysu&nsu jksdM+ vkSj cSad osQ }kjk fd, tkrs gSaA blfy,lkekU;r% ;s laLFkku ,d jksdM+ iqLrd j[krs gSa ftlesa lHkh izkfIr;ksa vkSj Hkqxrkuksa dks izysf[kr fd;k tkrkgSA ;g ,d ys[kkcgh Hkh izfrikfnr djrs gSa ftlesa lHkh vk;, O;;, ifjlaifÙk;ksa vkSj nkf;Roksa dk
2018-19
3vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
vfHkys[ku fd;k tkrk gS tks fd ,d ys[kk o"kZ dh lekfIr ij foÙkh; fooj.k cukus esa lgk;rk iznku djrsgSaA blosQ vfrfjDr lHkh ewrZ ifjlaifÙk;ksa rFkk miHkksx djus yk;d dks izysf[kr djus osQ fy, ,d LVkWdjftLVj dk iz;ksx Hkh vko';d gSA
;s laLFkk,¡ dksbZ iw¡th [kkrk rS;kj ugha djrh gSaA blosQ cnys esa ;g iw¡th fuf/, ftudks lkekU;fuf/ Hkh dgrs gSa, tks fd vfèkykHk, vkthou lnL;rk, 'kqYd, nku, olh;r] bR;kfn izkfIr;ksa osQ :iesa lky nj lkyksa esa gqbZ gSa] dks cukrs gSa, vr% lnL;ksa vkSj vU; nkudrkZvksa }kjk izkIr fuf/ osQxcu, nq#i;ksx dh laHkkouk dks de djus ;k cpus osQ fy, mfpr ys[kkadu iz.kkyh dh vko';drkgksrh gSAvafre [kkrs rFkk vafre fooj.k% vykHkdkjh laLFkkuksa dks Hkh izR;sd ys[kk o"kZ osQ var esa vafre fooj.kcukus dh vko';drk gksrh gSA gkykafd ;g laLFkk,¡ ykHk u vftZr djus okys laLFkku gSa vkSj bUgsaO;kikfjd [kkrk ;k ykHk o gkfu [kkrk cukus dh vko';drk ugha gksrh ijarq ;g tkuuk Hkh t+:jh gSfd D;k o"kZ osQ nkSjku fd, tkus okys O;;ksa osQ fy, i;kZIr vk; gS ;k ughaA osQoy bruk gh ugha, bUgsat+:jh vafre lwpuk,¡ blosQ lnL;ksa, nkudrkZvksa vkSj ,df=krdrkZvksa rFkk lfefr osQ iathdrkZ dks HkhmiyCèk djokuh gksrh gSaA bl mís'; osQ fy, bUgsa izR;sd ys[kk o"kZ osQ var esa buosQ vafre [kkrs rS;kjdjus gksrs gSa rFkk ys[kkadu osQ lkekU; fl¼kar iwjh rjg ls ykxw gksrs gSaA vO;kikfjd laLFkkvksa osQ vafre[kkrksa eas 'kkfey gSa%
1- izkfIr ,oa Hkqxrku [kkrk2- vk; vkSj O;; [kkrk, rFkk3- rqyu i=kizkfIr ,oa Hkqxrku [kkrk jksdM+ rFkk cSad osQ ysu&nsu dk ,d lkjka'k gS tks fd vk; vkSj O;; [kkrk
vkSj rqyu i=k dks rS;kj djus esa lgk;rk iznku djrk gSA blosQ lkFk gh, ;g dkuwuh :i ls vko';d HkhgS D;ksafd izkfIr ,oa Hkqxrku [kkrs dks Hkh vk; vkSj O;; [kkrs osQ lkFk rFkk rqyu i=k osQ lkFk lfefr;ksaosQ iathdrkZ osQ ikl tek djokuk gksrk gSA
vk; vkSj O;; [kkrk, ykHk rFkk gkfu [kkrs osQ leku gh gksrk gSA vO;kikfjd laLFkk,¡ lkekU;r% rqyui=k rFkk izkfIr ,oa Hkqxrku [kkrs dh lgk;rk ls vk; vkSj O;; [kkrs dks rS;kj djrh gSaA ;|fi blls ;gvk'k; ugha gS fd og ryiV dks rS;kj ugha djrhaA ys[kk cfg;ksa dh 'kq¼rk dh tk¡p osQ fy, og ryiVdks Hkh rS;kj djrh gSa] tks fd izkfIr ,oa Hkqxrku [kkrs rFkk lkFk gh vk; vkSj O;; [kkrk vkSj rqyui=kdks rS;kj djus esa lgk;d gksrk gSA
1-3 izkfIr ,oa Hkqxrku [kkrk
;g ,d ys[kk o"kZ osQ var esa jksdM+ izkfIr;ksa rFkk udn Hkqxrkuksa dks jksdM+ cgh esa izys[ku osQ vkèkkj ijrS;kj fd;k tkrk gSA ljy :i ls ;g jksdM+ rFkk cSad ysunsu osQ fofHkUu 'kh"kZdksa dk lkjka'k gksrk gSAmnkgj.k osQ fy, fHkUu&fHkUu frfFk;ksa dks lnL;ksa ls izkIr fd;k x;k pank] tks fd jksdM+ iqLrd esa uke
2018-19
4 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
i{k dh vksj n'kkZ;k tkrk gS, dks izkfIr ,oa Hkqxrku [kkrs esa ,d en osQ :i esa bldh oqQy jkf'k ls izkfIri{k esa n'kkZ;k tk,xkA blh izdkj osru] fdjk;k, fctyh dk fcy Hkqxrku osQ tks fd le;≤ ij fd,tkrs gSa, dks jksdM+ cgh esa tek i{k dh vksj izysf[kr fd;k tkrk gS ijarq oqQy Hkqxrku osru, oqQy Hkqxrkufdjk;k rFkk oqQy Hkqxrku fo|qr izHkkj] tks ,d o"kZ osQ nkSjku Hkqxrku fd, x, gSa, dks izkfIr ,oa Hkqxrku[kkrs osQ Hkqxrku i{k dh vksj izdV fd;k tk,xkA blfy, izkfIr ,oa Hkqxrku [kkrk fofHkUu izkfIr;ksa ,oaHkqxrkuksa pkgs og pkyw vofèk ls lacafèkr gksa ;k /qoZ vofèk ;k vkxkeh vofèk ls lacafèkr iw¡thxr ;k vk;xrizÑfr osQ gksa, dks lkjka'k osQ :i esa izLrqr djrk gSA ;g lwfpr fd;k tk ldrk gS fd ;g [kkrk dksbZxSj&en, tSls ßkl dh jkf'k dks ugha n'kkZrk gSA izkfIr ,oa Hkqxrku [kkrs dk izkjafHkd 'ks"k, gLrLFkjksdM+@cSadLFk jksdM+ dks iznf'kZr djrk gS, tks fd blosQ izkfIr i{k dh vksj n'kkZ;k x;k gS rFkk vafre 'ks"k,o"kZ osQ var esa gLrLFk jksdM+ rFkk cSadLFk jksdM+ osQ 'ks"k dks n'kkZrk gS tks fd izkfIr ,oa Hkqxrku [kkrs osQtek i{k dh vksj n'kkZ;h xbZ gSaA ;|fi, ;g var esa cSad vfèkfod"kZ gS rks bls vafre en osQ :i esa blosQuke i{k dh vksj n'kkZ;k tk,xkA vc ge mnkgj.k esa nh xbZ jksdM+ iqLrd esa ns[krs gSa fd fdl izdkj izkfIr,oa Hkqxrku [kkrs dh izR;sd en dh oqQy jkf'k dks Kkr fd;k x;k gSA
n`"Vkar 11111
jksdM+ iqLrd
izkfIr O;;
frfFk fooj.k jks- cSad jksdM+ frfFk fooj.k jks- cSad jksdM+i`- jkf'k jkf'k i`- jkf'k jkf'kla- (#-) (#-) la- (#-) (#-)
2014 2014
01vizSy 'ks"k vk@yk 35,000 20,000 15vizSy chek izhfe;e 15,000
10vizSy pank 1,20,000 12ebZ NikbZ ,oa ys[ku 10,750
lkexzh10vizSy izos'k 'kqYd 13,000 20ebZ Mkd rFkk dksfj;j 'kqYd 430
20ebZ vkthou lnL;rk 12,000 16twu nwjHkk"k O;; 810
'kqYd12twu ykWdj fdjk;k 42,000 10tqykbZ eT+knwjh ,oa osru 22,000
23tqykbZ vkthou lnL;rk'kqYd 8,000 15tqykbZ njsa ,oa dj 17,000
20vxLr Hkou osQ fy, nku 60,000 30tqykbZ ljdkjh izfrHkwfr;k¡ 1,00,000
13flracj pank (2013&14) 30,000 13vxLr NikbZ ,oa ys[ku lkexzh 15,000
13flracj pank 45,000 15vxLr Mkd ,oa dksfj;j lsok 480
14flracj izos'k 'kqYd 10,000 10flracj izdk'k 12,250
09uoacj pank 35,000 13flracj nwjHkk"k O;; 830
2018-19
5vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
09uoacj pank (2015&16) 10,000 01vDrwcj eT+knwjh ,oa osru 10,000 12,000
2015 18vDrwcj NikbZ ,oa ys[ku lkexzh 13,000
07iQjojh pank 25,000 31vDrwcj ljdkjh izfrHkwfr;k¡ 1,00,000
28 ekpZ ljdkjh izfrHkwfr;ksa 31fnlacj eT+knwjh ,oa osru 22,000
ij C;kt 18,000 2015
21tuojh dksfj;j izHkko 240
02iQjojh nwjHkk"k O;; 960
10 ekpZ Mkd ,oa dksfj;j 'kqYd 850
27 ekpZ izdk'k 14,000
27 ekpZ eT+knwjh ,oa osru 22,000
31 ekpZ 'ks"k vk@yk 70,000 23,400
4,21,000 62,000 4,21,000 62,000
Hkkx v
fofHkUu izkfIr;ksa dk enksa osQ vuqlkj lewguvfHknku (2014&2015)
frfFk jkf'k (#-)
10 vizSy, 2014 1,20,000
13 flracj, 2014 45,000
9 uoacj, 2014 35,000
7 iQjojh, 2015 25,000
oqQy 2,25,000
pank (2013&2014)
frfFk jkf'k (#-)
13 flracj, 2014 30,000
oqQy 30,000
pank (2015&2016)
frfFk jkf'k (#-)
9 uoacj, 2014 10,000
oqQy 10,000
2018-19
6 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
izos'k 'kqYd
frfFk jkf'k (#-)
10 vizSy, 2014 13,000
14 flracj, 2014 10,000
oqQy 23,000
ykWdj fdjk;k
frfFk jkf'k (#-)
12 twu, 2014 42,000
oqQy 42,000
vkthou lnL;rk 'kqYd
frfFk jkf'k (#-)
20 ebZ, 2014 12,000
23 tqykbZ, 2014 8,000
oqQy 20,000
Hkou osQ fy, nku
frfFk jkf'k (#-)
20 vxLr, 2014 60,000
oqQy 60,000
ljdkjh izfrHkwfr;ksa ij C;kt
frfFk jkf'k (#-)
28 ekpZ, 2015 18,000
oqQy 18,000
Hkkx cfofHkUu Hkqxrkuksa dk enksa osQ vuqlkj lewgu
chek izhfe;e
frfFk jkf'k (#-)
15 vizSy, 2014 15,000
oqQy 15,000
2018-19
7vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
NikbZ ,oa ys[ku lkexzh
frfFk jkf'k (#-)
12 ebZ, 2014 10,750
13 vxLr, 2014 15,000
18 vDrwcj, 2014 13,000
oqQy 38,750
izdk'k
frfFk jkf'k (#-)
10 flracj, 2014 12,250
27 ekpZ, 2015 14,000
oqQy 26,250
nwjHkk"k&O;;
frfFk jkf'k (#-)
16 twu, 2014 810
13 flracj, 2014 830
2 iQjojh, 2015 960
oqQy 2,600
njsa ,oa dj
frfFk jkf'k (#-)
15 tqykbZ, 2014 17,000
oqQy 17,000
ljdkjh izfrHkwfr;k¡
frfFk jkf'k (#-)
30 tqykbZ, 2014 1,00,000
31 vDrwcj, 2014 1,00,000
oqQy 2,00,000
2018-19
8 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
etnwjh ,oa osru
frfFk jkf'k (#-)
10 tqykbZ, 2014 22,000
1 vDrwcj, 2014 22,000
31 fnlacj, 2014 22,000
30 ekpZ, 2015 22,000
oqQy 88,000
Mkd ,oa oQksfj;j lsok,¡
frfFk jkf'k (#-)
20 ebZ, 2014 430
15 vxLr, 2014 480
22 tuojh, 2015 240
10 ekpZ, 2015 850
oqQy 2,000
mijksDr vk¡dM+ksa dks [kkrkcgh esa Øe'k% muosQ [kkrksa osQ :i esa Hkh n'kkZ;k tk ldrk gSA izkfIr ,oaHkqxrkuksa osQ enksa dh ,d lwph dk fooj.k fuEu gS%
izkfIr;k¡ Hkqxrku
1- vfHknku 1- LFkk;h ifjlaifÙk;ksa dh [kjhn(v) lkekU; 2- [ksy owQn midj.k dh [kjhn(c) fof'k"V mís'; 3- izfrHkwfr;ksa dk fofuos'k
2- izos'k 'kqYd 4- NikbZ ,oa ys[ku lkexzh3- olh;rsa 5- Mkd ,oa dksfj;j lsok,¡4- fofuos'k dk foØ; 6- foKkiu5- LFkk;h ifjlaifÙk;ksa dk foØ; 7- etnwjh ,oa osru6- lnL;ksa ls izkIr vfHknku 8- lEekukFkZ ikfjrksf"kd7- vkthou lnL;rk 'kqYd 9- nwjHkk"k izHkkj8- iqjkus v[kckjksa dk foØ; 10- fo|qr ,oa ikuh izHkkj9- iqjkus [ksy&owQn midj.k dk foØ; 11- ejEer ,oa uohuhdj.k
10- lkofèk tek ij C;kt 12- [ksy osQ eSnku dk j[kj[kko11- fofuos'kksa ij C;kt@ykHkka'k 13- okgu O;;12- èkekZFkZ dk;ZØe ls izkfIr 14- lkIrkfgdksa osQ fy, vfHknku13- jíh dk foØ; 15- vaosQ{k.k 'kqYd14- ljdkjh lgk;rk 16- euksjatu ij O;;15- fof'k"V fofu;ksx fuf/ ij C;kt@ykHkka'k 17- fuxe dj16- fofoèk izkfIr;k¡ 18- èkekZFkZ
19- chek
2018-19
9vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
o"kZ – dh lekfIr ij izkfIr ,oa Hkqxrku [kkrkuke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk 'ks"k vk@yk (cSad vfèkfod"kZ) xxx
gLrLFk jksdM+ xxx etnwjh ,oa osru xxx
cSadLFk jksdM+ xxx fdjk;k xxx
vfHknku xxx njsa ,oa dj xxx
lkekU; nku xxx chek xxx
iqjkus lkIrkfgdh csdkj xxx NikbZ ,oa ys[ku lkexzh xxx
isij@v[kckj foØ; Mkd ,oa oQksfj;j xxx
iqjkus [ksy&owQn osQ lkeku dk foØ; xxx foKkiu xxx
lkofèk tek ij C;kt xxx fofoèk O;; xxx
lkekU; fofu;ksx ij C;kt@ykHkka'k xxx nwjHkk"k izHkkj xxx
fofu;ksx xxx euksjatu O;; xxx
ykWdj fdjk;k xxx vaosQ{k.k 'kqYd xxx
jíh dk foØ; xxx ikfjrksf"kd xxx
èkekZFkZ dk;ZØe ls izkfIr;k¡ xxx ejEer ,oa uohuhdj.k xxx
fofHkUu izkfIr;k¡ xxx eSnku dk j[kj[kko xxx
ljdkjh lgk;rk xxx okgu xxx
olh;rsa xxx v[kckj ,oa lkIrkfgd jíh xxx
fof'k"V nku xxx laifÙk;ksa dk Ø; xxx
fofu;ksx dk foØ; xxx fofu;ksxksa dk Ø; xxx
LFkk;h ifjlaifÙk;ksa dk foØ; xxx 'ks"k vk@ys xxx
vkthou lnL;rk 'kqYd xxx gLrLFk jksdM+ xxx
izos'k 'kqYd xxx cSadLFk· jksdM+ xxx
fof'k"V mís'; gsrq fuf/ksa ls izkfIr;k¡ xxx
fof'k"V fuf/ksa ls C;kt xxx
fofu;ksx xxx
'ks"k vk@yk (cSad vfèkfod"kZ)·
xxx xxx
· ;gk¡ nks esa ls dksbZ ,d jkf'k vk,xh] izR;sd cSad ls vFkok cSad vf/fod"kZ ls] nksuksa ughaA
fp=k 1-1: izkfIr ,oa Hkqxrku [kkrs dk izk:i
2018-19
10 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
;g lwfpr gS fd izkfIr ,oa Hkqxrku [kkrs dk izkfIr i{k, vk;xr izkfIr;ksa dh (Hkwrdky, pkyw rFkkHkfo"; dh vofèk osQ fy,) rFkk lkFk gh iw¡thxr izkfIr;ksa dh ,d lwph nsrk gSA blh izdkj, Hkqxrku i{kvk;xr Hkqxrku rFkk lkFk gh iw¡thxr Hkqxrkuksa dh lwph izLrqr djrk gSA
1.3.11.3.11.3.11.3.11.3.1 fof'k"V y{k.k
1- ;g jksdM+ iqLrd dk lkjka'k gSA bldk izk:i lkekU; jksdM+ iqLrd (cêðk vkSj cSad LraHk osQfcuk) uke vkSj tek i{k lfgr, osQ leku gSA izkfIr;k¡ uke i{k esa ntZ dh tkrh gSa] tcfd Hkqxrkutek i{k esa ntZ gksrs gSaA
2- ;g izkfIr;ksa vkSj Hkqxrkuksa, ftl vofèk ls og lacafèkr gSa, fd oqQy jkf'k dks n'kkZrk gSA mnkgj.kosQ fy,, 31 ekpZ] 2015 dks lekIr gksus okys o"kZ osQ fy, ge 2014&2015 o"kZ osQ nkSjkuizkIr oqQy pans dh jkf'k ftlesa 2013&2014 rFkk 2015&2016 osQ pans Hkh lfEefyr gSa,dks izysf[kr djsaxsA blh izdkj o"kZ 2014&2015 osQ nkSjku Hkqxrku fd, x, dj ;fn ;g o"kZ2013&2014 vkSj 2015&2016 ls lacafèkr gS rks Hkh budk izys[ku 2014&2015 osQ [kkrksaesa fd;k tk,xkA
3- blesa lHkh izkfIr;ksa ,oa Hkqxrkuksa dks lfEefyr fd;k tk,xk pkgs og vk;xr izÑfr osQ gksa ;kfiQj iw¡thxr izÑfr osQA
4- jksdM+ rFkk cSad ls lacafèkr izkfIr;ksa@Hkqxrkuksa esa dksbZ varj ugha fd;k tk,xkA vkjafHkd vkSj vafre'ks"k dks viokn ekuk tk,xk vkSj oqQy izkfIr;ksa vkSj Hkqxrku dh oqQy jkf'k dks bl [kkrs esa n'kkZ;ktk,xkA
5- fdlh Hkh xSj jksdM+ en tSls ßkl, cdk;k O;; rFkk vftZr vk; bR;kfn dks bl [kkrs esa ughan'kkZ;k tk,xkA
6- bldk vkjaHk, jksdM+ osQ vkjafHkd 'ks"k (gLrLFk) vkSj cSadLFk (;k cSad vfèkfod"kZ) ls fd;ktk,xk vkSj var o"kZ osQ var esa jksdM+ 'ks"k (gLrLFk) cSadLFk ;k cSad vfèkfod"kZ osQ lkFk fd;ktk,xkA rF; ;g gS fd bl [kkrs dk vafre 'ks"k (izkfIr vkSj Hkqxrku [kkrs osQ izkfIr vkSj Hkqxrkuksadk varj) tks fd vkerkSj ij uke 'ks"k gksrk gS, jksdM+ gLrLFk vkSj cSadLFk, ;fn cSad vfèkfod"kZu gks rks, dks izdV djrk gSA
1.3.21.3.21.3.21.3.21.3.2 izkfIr ,oa Hkqxrku [kkrk cukus esa fufgr pj.k
1- gLrLFk jksdM+ rFkk cSad dk vkjafHkd 'ks"k yhft, vkSj bls uke i{k esa izysf[kr dhft,A o"kZosQ vkjaHk esa cSad vfèkfod"kZ dh fLFkfr gksus ij, bls bl [kkrs osQ tek i{k esa izysf[kr djsaxsA
2- lHkh izkfIr;ksa dh oqQy jkf'k dks uke i{k esa mudh izÑfr osQ vuqlkj (pkgs iw¡thxr@vkxe) vkSjpkgs og xr, pkyw vkSj vkxkeh vof/ ls lacafèkr gks, n'kkZ;k tk,xkA
2018-19
11vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
3- lHkh Hkqxrku dh xbZ jkf'k;ksa dks tek i{k esa mudh izÑfr osQ vuqlkj (pkgs iw¡thxr@vkxe) vkSjpkgs ;g xr, pkyw vkSj vkxkeh vofèk ls lacafèkr gks, n'kkZ;k tk,xkA
4- viz;kZIr vk; vkSj ns; O;;ksa dks bl [kkrs esa ugha n'kkZ;k tk,xk, tSls fd ;g jksdM+ osQ vUrxZeuvkSj ckáxeu ls lacafèkr ugha gSaA
5- bl [kkrs osQ uke i{k vkSj tek i{k osQ chp varj Kkr djsa vkSj bls tek i{k esa jksdM+@cSad osQvafre 'ks"k osQ :i esa izysf[kr djsaA ;|fi tek i{k dk ;ksx, uke i{k osQ ;ksx ls T+;knk gS rksvarj dks cSad vfèkfod"kZ osQ :i esa uke djsaxs vkSj [kkrs dks can djsaxsA
i"B la[;k 4 ij fn, x, n"Vkar 1 esa nh xbZ jksdM+ iqLrd ls fy, x, vk¡dM+ksa dh lwpukvksa osQ vkèkkjij 31 ekpZ, 2015 dks lekIr gksus okys o"kZ osQ fy, xksYMu fØosQV Dyc dk izkfIr ,oa Hkqxrku [kkrkbl izdkj rS;kj fd;k tk,xkA
jksdM+ iqLrd dk lkjka'k
fooj.k jkf'k(#-)
01 vizSy] 2014 dks gLrLFk jksdM+ 20,000
01 vizSy] 2014 dks cSadLFk jksdM+ 35,000
pank% #-2013&14 30,000
2014&15 2,25,000
2015&16 10,000 2,65,000
Hkou osQ fy, nku 60,000
izos'k 'kqYd 23,000
vkthou lnL;rk 'kqYd 20,000
NikbZ ,oa ys[ku lkexzh 38,750
izdk'k 26,250
njsa ,oa dj 17,000
nwjHkk"k izHkkj 2,600
Mkd ,oa dksfj;j 2,000
etnwjh ,oa osru 88,000
chek izhfe;e 15,000
ljdkjh izfrHkwfr;ksa ij C;kt 18,000
ykWdj fdjk;k 42,000
ljdkjh izfrHkwfr;ksa dk Ø; 2,00,000
31 ekpZ] 2015 dks gLrLFk jksdM+ 23,400
31 ekpZ] 2015 dks cSadLFk jksdM+ 70,000
2018-19
12 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 ekpZ] 2015 o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
01 vizSy] 2014 dks gLrLFk jksdM+ 20,000 NikbZ ,oa ys[ku lkexzh 38,750
01 vizSy] 2014 dks cSadLFk jksdM+ 35,000 izdk'k 26,250
pank % njsa ,oa dj 17,000
2013&14 30,000 nwjHkk"k izHkkj 2,600
2014&15 2,25,000 Mkd ,oa dksfj;j 2,000
2015&16 10,000 2,65,000 etnwjh ,oa osru 88,000
Hkou osQ fy, nku 60,000 chek izhfe;e 15,000
izos'k 'kqYd 23,000 ljdkjh izfrHkwfr;ksa dk Ø; 2,00,000
vkthou lnL;rk 'kqYd 20,000 31 ekpZ] 2015 dks gLrLFk jksdM+ 23,400
ljdkjh izfrHkwfr;ksa osQ fuos'k ij C;kt 18,000 31 ekpZ] 2015 dks cSadLFk jksdM+ 70,000
ykWdj fdjk;k 42,000
4,83,000 4,83,000
mnkgj.k 11111
flYoj IokbaV ls lacafèkr fn, x, fooj.kksa ls 31 ekpZ] 2012 dks lekIr gksus okys o"kZ osQ fy, izkfIr,oa Hkqxrku [kkrk rS;kj dhft,A
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
vkjafHkd jksdM+ 'ks"k 1,000 iqjkus [ksy&owQn osQ lkeku dk foØ; 1,200
vkjafHkd cSad 'ks"k 7,200 iSosfy;u osQ fy, nku izkfIr 4,600
pank ,df=kr% #- fdjk;k Hkqxrku 3,000
2010-11 500 [ksy&owQn osQ lkeku dk Ø; 4,800
2011-12 7,600 tyiku dk Ø; 600
2012-13 900 9,000 Vsful dksVZ osQ j[kj[kko ij [kpZ 2,000
tyiku dk foØ; 1,000 osru Hkqxrku 2,500
izos'k 'kqYd izkfIr;k¡ 1,000 izfr;ksfxrk O;; 2,400
i+QuhZpj Ø; 1,500
dk;kZy; O;; 1,200
vafre gLrLFk jksdM+ 400
2018-19
13vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
gyflYoj IokbaV dh iLrosaQizkfIr ,oa Hkqxrku [kkrk
31 ekpZ, 2012 o"kZ dh lekfIr ij
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
tyiku dk Ø; 600
'ks"k vk@yk fdjk;k 3,000
gLrLFk jksdM+ 1,000 [ksyowQn osQ lkeku dk Ø; 4,800
cSadLFk jksdM+ 7,200 Vsful dksVZ osQ j[kj[kko ij O;; 2,000
pank% osru 2,500
2010-11 500 izfr;ksfxrk O;; 2,400
2011-12 7600 i+QuhZpj Ø; 1,500
2012-13 900 9,000 dk;kZy; O;; 1,200
tyiku dk foØ; 1,000 'ks"k vk@ysizos'k 'kqYd 1,000 gLrLFk jksdM+ 400
iqjkus [ksy&owQn osQ lkeku dk foØ; 1,200 cSadLFk jksdM+ 6,600
iosfy;u osQ fy, nku 4,600
25,000 25,000
1-4 vk; vkSj O;; [kkrk
;g ,d ys[kk o"kZ osQ fy, vk; vkSj O;; [kkrs dk lkjka'k gksrk gSA ;g ,d O;kikfjd laLFkku }kjk miktZuvkèkkj ij rS;kj fd, x, ykHk vkSj gkfu [kkrs dh rjg gh gksrk gSA bl [kkrs esa osQoy vk;xr izÑfr dhenksa dks 'kkfey fd;k tkrk gS rFkk o"kZ osQ var esa 'ks"k vkfèkD; rFkk deh dks n'kkZrk gSA vk; rFkk O;;[kkrs dk mís'; ,d O;kikfjd laLFkku osQ fy, ykHk o gkfu [kkrs dh rjg gh gksrk gSA pkyw vofèk lslacafèkr lHkh vk;xr ensa bl [kkrs esa n'kkZbZ tkrh gSaA lHkh O;; rFkk gkfu;ksa dks O;; i{k esa rFkk lHkhvk; rFkk ykHkksa dks vk; i{k esa n'kkZ;k tkrk gSA ;g fuoy izpkyu ifj.kke, vfèk'ks"k osQ :i esa (vk;dk O;; ij vkfèkD;) rFkk NikbZ (O;; ij vk; dk vkfèkD;) osQ :i esa n'kkZrk gSA tks fd rqyu i=kesa n'kkZ;s x, iw¡th fuf/ esa gLrkarfjr fd;k tkrk gSA
vk; vkSj O;; [kkrs dks fn, x, izkfIr ,oa Hkqxrku [kkrs rFkk cdk;k rFkk vfxze ls lacafèkr vfrfjDrlwpuk,¡, ßkl bR;kfn dh lgk;rk ls miktZu {kerk osQ vkèkkj ij rS;kj fd;k tkrk gS blfy, vusd ensatks fd izkfIr ,oa Hkqxrku [kkrs esa n'kkZ;h tkrh gSa, dks lek;ksftr djus dh vko';drk iM+rh gSA mnkgj.kosQ fy, % (i`- la- 11) osQ vuqlkj o"kZ 2014&2015 osQ nkSjku izkfIr ,oa Hkqxrku [kkrs esa izkfIr i{k dh
2018-19
14 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vksj n'kkZ;h xbZ 2,65,000 #- dh jkf'k esa pkyw vofèk osQ vykok vU; vofèk ls lacafèkr izkfIr;k¡ HkhlfEefyr gSaA ysfdu pkyw o"kZ ls lacafèkr 2,25,000 #- pUns dh jkf'k dks osQoy o"kZ 2014&2015
ls lacafèkr vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;k tk,xkA
1.4.11.4.11.4.11.4.11.4.1 vk; vkSj O;; [kkrk cukus esa fufgr pj.k
fn, x, izkfIr ,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukus esa fuEu pj.k lgk;rk iznku djsaxs%1- izkfIr ,oa Hkqxrku [kkrs dks è;ku ls ns[ksaA2- vkjafHkd rFkk vafre 'ks"k, jksdM+ rFkk cSadLFk dks vyx djsa D;ksafd ;g vk; ugha gSA3- iw¡thxr izkfIr;ksa vkSj iw¡thxr Hkqxrkuksa dks vyx djsa D;ksafd bUgsa rqyu i=k esa n'kkZ;k tk,xkA4- vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h xbZ vkxe izkfIr;ksa dh vksj è;ku nsaA buesa ls oqQN
dk lek;kstu xro"kZ vkSj vkxkeh vofèk ls lacafèkr jkf'k dks vyx djosQ rFkk pkyw o"kZ esavizkI; jkf'k;ksa dks lfEefyr djosQ fd;k tk,xkA
5- vkxe O;;ksa dks vk; O;; [kkrs osQ vk; i{k esa, vfxze izkfIr;ksa ls rFkk vHkh rd izkIr u gqbZgks ls lacafèkr nh gqbZ lwpukvksa dks lek;ksftr djosQ n'kkZ,¡A
6- fuEu enksa ij è;ku nsa tks fd izkfIr ,oa Hkqxrku [kkrs esa ugha n'kkZ;h xbZ gSaA tks fd vkfèkD; ,oa?kkVk (pkyw o"kZ dk) fuèkkZj.k djus esa t+:jh gSA(v) LFkk;h ifjlaifÙk;ksa ij ßkl(c) lafnXèk ½.kksa osQ fy, izkoèkku_ ;fn vko';d gks(l) LFkk;h ifjlaifÙk;ksa dh fcØh ls ykHk ;k gkfuA
vc vki ;g tku ldrs gSa fd i`"B la[;k 11 ij fn, x, fooj.kksa esa fdl izdkj fn, x, izkfIr,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk rS;kj fd;k x;k gSA
31 ekpZ] 2015 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrkuke tek
O;; jkf'k vk; jkf'k(#-) (#-)
NikbZ vkSj ys[ku lkexzh 38,750 pank 2,25,000
izdk'k 26,250 izos'k 'kqYd 23,000
njsa vkSj dj 17,000
nwjHkk"k O;; 2,600 ljdkjh izfrHkwfr;ksa osQ fofu;ksx 18,000
Mkd vkSj dksfj;j izHkkj 2,000 ij C;kteT+knwjh vkSj osru 88,000 ykWdj dk fdjk;k 42,000
chek izhfe;e 15,000
vkf/D; (vk; dk O;; ij vkf/D;) 1,18,400
3,08,000 3,08,000
2018-19
15vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
fVIi.kh%1- vkjafHkd rFkk vafre jksdM+@cSad 'ks"k vyx fd;k tk,xkA2- ljdkjh izfrHkwfr;ksa osQ Ø; ij Hkqxrku, iw¡thxr Hkqxrku gksus osQ dkj.k vyx fd;k tk,xkA3- o"kZ 2013&2014 rFkk 2015&2016 esa izkIr pans dh jkf'k dks vyx fd;k tk,xkA4- vkthou lnL;rk 'kqYd ,d iw¡thxr izkfIr dh en gSA vr% bls vyx fd;k tk,xkA5- Hkou osQ fy, nku ,d fof'k"V mís'; gsrq izkfIr gSA vr% bls vyx fd;k tk,xkA
mnkgj.k 22222
31 ekpZ] 2011 dks lekIr o"kZ osQ fy,, uhps fn, x, Dyhu fnYyh Dyc osQ izkfIr ,oa Hkqxrku [kkrsls vk; vkSj O;; [kkrk rS;kj djsa%
31 ekpZ] 2011 dks lekIr o"kZ osQ fy,izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk (gLrLFk jksdM+) 3,200 osru 1,500
pank 22,500 fdjk;k 800
izos'k 'kqYd 1,250 fctyh 3,500
nku 2,500 dj 1,700
gkWy dk fdjk;k 750 NikbZ vkSj ys[ku lkexzh 380
fofu;ksx dk foØ; 3,000 fofoèk O;; 920
iqLrdksa dk Ø; 7,500
ljdkjh ckW.Ml dk Ø; 10,000
cSad esa LFkk;h tek (31.03.2011 dks) 5,000
'ks"k vk@ykgLrLFk jksdM+ 400
cSad esa jksdM+ 1,500 1,900
33,200 33,200
2018-19
16 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gyDyhu fnYyh Dyc dh iqLrosaQ
31 ekpZ] 2011 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrkuke tek
O;; jkf'k vk; jkf'k(#-) (#-)
osru 1,500 pank 22,500
fdjk;k 800 izos'k 'kqYd 1,250
fctyh 3,500 vuqnku 2,500
dj 1,700 gkWy dk fdjk;k 750
NikbZ vkSj ys[ku lkexzh 380
fofoèk O;; 920
vkfèkD; 18,200
(vk; dk O;; ij vkfèkD;)
27,000 27,000
mnkgj.k 33333
31 ekpZ] 2015 dks lekIr o"kZ osQ fy, uhps fn, x, usxh Dyc osQ izkfIr ,oa Hkqxrku [kkrs ls, lekuvofèk osQ fy, vk; vkSj O;; [kkrk rS;kj djsa%
31 ekpZ] 2015 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrkuke tek
O;; jkf'k vk; jkf'k(#-) (#-)
'ks"k vk@ys (cSad) 25,000 i+QuhZpj dk Ø; (1-07-2014) 5,000
pank% osru 2,000
2013-14 1,500 nwjHkk"k O;; 300
2014-15 10,000 fctyh izHkkj 600
2015-16 500 12,000 Mkd vkSj ys[ku lkexzh 150
nku 2,000 iqLrdksa dk Ø; 2,500
gkWy dk fdjk;k 300 euksjatu O;; 900
cSad tek ij C;kt 450 5» ljdkjh izfrHkwfr dk Ø;(1-07-2014) 8,000
izos'k 'kqYd 1,000 fofoèk O;; 600
'ks"k vk@ys 300
cSad jksdM+ 20,400
40,750 40,750
2018-19
17vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
fuEu vfrfjDr lwpuk,¡ miyCèk gSa%(i) cdk;k osru 1,500 #-_(ii) cdk;k euksjatu O;; 500 #-_(iii) vizkI; cSad C;kt 150 #-_(iv) vftZr pank 400 #-_(v) 50% izos'k 'kqYd dks iw¡thÑr djsaxs_(vi) i+QuhZpj ij 10% okf"kZd nj ls ßkl yxk,¡A
gy
usxh Dyc dh iqLrosQa31 ekpZ, 2015 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
uke tek
O;; jkf'k vk; jkf'k(#-) (#-)
osru 2,000 pank 10,400
tksM+k% cdk;k 1,500 3,500 nku 2,000
nwjHkk"k O;; 300 izos'k 'kqYd (1,000 #- dk 50») 500
fctyh izHkkj 600 cSad C;kt 450
Mkd vkSj ys[ku lkexzh 150 tksM+k% vizkIr C;kt 150 600
euksjatu O;; 900 fofu;ksx ij C;kt 200
tksM+k% cdk;k O;; 500 1,400 gkWy dk fdjk;k 300
fofoèk O;; 600
i+QuhZpj ij ßkl 375
vkf/D; (vk; dk O;; ij vkf/D;) 7,075
14,000 14,000
1-4-2 vk; vkSj O;; [kkrk vkSj izkfIr ,oa Hkqxrku [kkrs osQ chp varj
izkfIr ,oa Hkqxrku [kkrs rFkk vk; vkSj O;; [kkrs osQ lacaèk esa ppkZ djus osQ i'pkr ge vk; vkSj O;;[kkrk rFkk izkfIr ,oa Hkqxrku [kkrs osQ chp rkfydk osQ :i esa varj djsaxs%
2018-19
18 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
varj dk vkèkkj vk; vkSj O;; [kkrk izkfIr ,oa Hkqxrku [kkrk
izÑfr ;g ykHk o gkfu [kkrs osQ leku gksrk gS ;g jksdM+ iqLrd dk lkjka'k gS
enksa dh izÑfr ;g osQoy vkxe izÑfr osQ vk; vkSj ;g vkxe vkSj iw¡th dh izkfIr;ksa vkSjO;; dk vfHkys[ku djrk gSA Hkqxrkuksa dk vfHkys[ku djrk gSA
vofèk osQoy pkyw vofèk ls lacafèkr vk; vkSj xr vkSj vkxkeh vofèk ls Hkh lacafèkrO;; dh ensaA izkfIr;k¡ ,oa HkqxrkuA
uke i{k bl [kkrs osQ uke i{k esa O;;ksa vkSj gkfu;ksa bl [kkrs osQ uke i{k esa izkfIr;ksa dkdk vfHkys[ku fd;k tkrk gSA vfHkys[ku fd;k tkrk gSA
tek i{k bl [kkrs osQ tek i{k esa vk; vkSj bl [kkrs osQ tek i{k esa Hkqxrkuksa dkvfHkykHkksa dk vfHkys[ku fd;k tkrk gSA vfHkys[ku fd;k tkrk gSA
ßkl blesa ßkl lfEefyr fd;k tkrk gSA blesa ßkl lfEefyr ugha fd;k tkrkA
vkjafHkd 'ks"k bldk vkjafHkd 'ks"k ugha gksrkA vkjafHkd 'ks"k gLrLFk jksdM+@cSadLFkjksdM+ ;k vkjafHkd vfèkfod"kZ dksn'kkZrk gSA
vafre 'ks"k vafre 'ks"k vk; dk O;; ij vkfèkD; vafre 'ks"k var esa gLrLFk jksdM+ rFkk;k blosQ foifjr fLFkfr dks n'kkZrk gS cSad 'ks"k (;k cSad vfèkfod"kZ) dks
n'kkZrk gSA
1-5 rqyu i=k
vykHkdkjh laLFkk,¡ Hkh viuh foÙkh; fLFkfr dk fuèkkZj.k djus osQ fy, rqyu i=k rS;kj djrh gSA mudkrqyu i=k Hkh O;kikfjd iQeks± osQ leku rS;kj fd;k tkrk gSA ;g o"kZ osQ var esa ifjlaifÙk;ksa vkSj nkf;Roksadks n'kkZrk gSA ifjlaifÙk;ksa dks nk,¡ i{k esa rFkk nkf;Roksa dks ck,¡ i{k esa n'kkZ;k tkrk gSA ;|fi ;gk¡ iw¡thosQ LFkku ij lkekU; fuf/@iw¡th fuf/ gksaxs vkSj vk; vkSj O;; [kkrs esa vkfèkD; ;k ?kkVs dks bu fuf/;ksaesa tksM+k ;k ?kVk;k tk,xkA ;g ,d lkekU; izfØ;k gS fd oqQN iw¡thxr enksa tSls & olh;r, izos'k 'kqYdvkSj vkthou lnL;rk 'kqYd dks izR;{k :i ls iw¡th [kkrs esa tksM+k tk,xkA lkFk gh lkFk iw¡th ;k lkekU;fuf/, fof'k"V mís'; iwfrZ gsrq fuf/ vkSj lg;ksxdrkZ@ nkuh tSls fd Hkou fuf/, [ksy fuf/] bR;kfn dhvko';drkvksa dks iwjk djus osQ fy, cuk, tkrs gSaA bu fuf/ksa dks rqyu i=k osQ nkf;Ro i{k esa i`Fkd :ils n'kkZ;k tkrk gSA dHkh&dHkh iw¡th@ lkekU; fuf/ksa dk vkjafHkd 'ks"k Kkr djus osQ fy, o"kZ osQ vkjaHk esarqyu i=k dks cukuk vko';d gks tkrk gSA
2018-19
19vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
1-5-1 rqyu i=k dks rS;kj djuk
rqyu i=k dks cukus esa fuEu izfØ;k dks viuk;k tk,xk%1- vkjafHkd rqyu i=k osQ vuqlkj iw¡th@ lkekU; fuf/ dks yhft, vkSj vk; vkSj O;; [kkrs ls izkIr
vkfèkD; dks tksM+sa, blosQ i'pkr izos'k 'kqYd, olh;r, vkthou lnL;rk 'kqYd bR;kfn tks fdo"kZ osQ nkSjku izkIr gqbZ gSa] dks tksfM+,A
2- lHkh LFkk;h ifjlaifÙk;ksa (foØ; ugha@ lekIr dh xbZ@ fouk'k gqbZ) dks rFkk o"kZ osQ nkSjku [kjhnhxbZ ifjlaifÙk;ksa dks tksM+us (izkfIr ,oa Hkqxrku [kkrs ls izkIr gqbZ) osQ i'pkr ßkl (vk; vkSj O;;[kkrs osQ vuqlkj) dks ?kVkdj, mUgsa ifjlaifÙk i{k esa n'kkZ;k tk,xkA
3- izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k dh enksa dh rqyuk vk; vkSj O;; [kkrs osQ vk; i{k dhenksa ls dhft,A ;g jkf'k dk fuèkkZj.k djsxk%(v) izkI; pank fdarq izkIr ughaA(c) vfxze izkIr vk;A(l) o"kZ osQ nkSjku dh xbZ LFkk;h ifjlaifÙk;ksa dh fcØhA(n) iw¡thÑr dh tkus okyh ensa (tSlk fd rqyu i=k ls izR;{k :i ls yh xbZ) mnkgj.k osQ
fy, olh;r, fof'k"V fuf/;ksa osQ fofu;ksx ij C;ktA4- blh izdkj izkfIr ,oa Hkqxrku [kkrs osQ Hkqxrku i{k osQ enksa dh rqyuk vk; vkSj O;; [kkrs osQ
O;; i{k dh enksa ls djsaxsA ;g jkf'k dk fuèkkZj.k djrk gS, ;fn%(v) cdk;k O;;A(c) vfxze Hkqxrku O;;A(l) o"kZ osQ nkSjku [kjhnh xbZ LFkk;h ifjlaifÙk;k¡A(n) LFkk;h ifjlaifÙk;ksa ij ßklA(g) miHkksx ;ksX; enksa tSls fd gLrLFk ys[ku lkexzh dk LVkWd(iQ) gLrLFk jksdM+ vkSj cSad esa jksdM+ dk vafre 'ks"kArqyu i=k cukus dh izfØ;k dks iw.kZ :i ls tkuus osQ fy, rqyu i=k izk:i uhps fn;k x;k gSA
----------- dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th fuf/% gLrLFk jksdM+@cSadLFk jksdM+ ......
vkjafHkd 'ks"k ...... vizkIr vk; ......
tksM+k% vkfèkD; vfxze Hkqxrku O;; ......
;k?kVk;k % ?kkVk
2018-19
20 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
tksM+k% pkyw o"kZ esa vk; dk iw¡thdj.k ...... vafre 'ks"k ......
[kkrksa ls % miHkksX; enksa dk LVkWd%olh;r ...... fiNyk 'ks"kizos'k 'kqYd ...... tksM+k% pkyw vofèk esa Ø;vkthou lnL;rk 'kqYd ...... ?kVk;k% vofèk osQ nkSjkuvafre 'ks"k ...... miHkksx dk ewY; ......
fo'ks"k fuf/@ nku vafre 'ks"k ......
fiNyk 'ks"k (;fn dksbZ gks) fiNyk 'ks"k ......
tksM+k% vofèk osQ nkSjku enksa osQ fy, tksM+k% pkyw vofèk esa Ø; ......
izkfIr;k¡ ...... ?kVk;k% iqLrd ewY; ij (......)
tksM+k% fuf/ksa ij vftZr ifjlaifÙk dk foØ;vk;@vuqnku fofu;ksx
fuoy 'ks"k ......
Ø; osQ fy, ysunkj ......
vkSj@;k iwfrZcSad vfèkfod"kZ ......
cdk;k O;;% ......
vfxze izkIr vk; ......
...... ......
fp=k 1-2 : rqyu i=k dk izk:i
mnkgj.k 44444
,DlhysaV fØosQV dYc osQ izkfIr ,oa Hkqxrku [kkrs fuEu vkSj vfrfjDr lwpukvksa ls 31 ekpZ, 2015 dkslekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dk rqyu i=k rS;kj djsa%
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk (gLrLFk jksdM+) 18,000 'ks"k vk@yk (cSad vfèkfod"kZ) 16,000
lnL;ksa ls pank 2,50,000 iQhYM vkSj iosfy;u dh ns[kHkky 1,15,000
lnL;ksa ls izos'k 'kqYd 15,000 VwukZesaUV O;; 40,000
iqjkus [ksy osQ lkeku dh fcØh 2,500 njsa vkSj chek 10,000
eSnku dk fdjk;k 28,000 nwjHkk"k 3,500
VwukZesaV osQ fy, pank 60,000 Mkd vkSj dksfj;j O;; 4,000
vkthou lnL;rk 'kqYd 20,000 NikbZ vkSj ys[ku lkexzh 26,000
vuqnku 6,00,000 fofoèk O;; 4,400
2018-19
21vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
lfpo dks lEekukFkZ ikfjJfed 30,000
?kkl osQ cht 2,600
fofu;ksx 6,00,000
[ksy osQ lkeku dk Ø; 68,000
'ks"k vk@ys 74,000
9,93,500 9,93,500
o"kZ osQ vkjaHk esa ifjlaifÙk;k¡ bl izdkj gSa%(#-)
[ksy dk eSnku 5,00,000
gLrLFk jksdM+ 18,000
[ksy osQ lkeku dk LVkWd 85,000
NikbZ vkSj ys[ku lkexzh 11,000
vizkI; pank 28,000
VwukZesaV [kkrs esa vkfèkD; vkSj nku dks LFkk;h iosfy;u osQ fy, lap; dk fuekZ.k djsaxsA 31 ekpZ]2015 dks vizkIr pank 42,000 #- gSA 50% [ksy osQ lkeku dk vkSj 30% NikbZ vkSj ys[ku lkexzhdks vifyf[kr djsaA
gy,DlhysaV fØosQV Dyc dh iqLrosaQ
31 ekpZ] 2015 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrkuke tek
O;; jkf'k vk; jkf'k(#-) (#-)
iQhYM vkSj iosfy;u dk j[kj[kko 1,15,000 pank 2,50,000
njsa vkSj chek 10,000 tksM+k% vizkIr (vafre) 42,000
nwjHkk"k 3,500 2,92,000
Mkd vkSj dksfj;j O;; 4,000 ?kVk;k% vizkIr (vkjafHkd) (28,000) 2,64,000
NikbZ vkSj ys[ku lkexzh 26,000 izos'k 'kqYd 15,000
tksM+k% vkjafHkd LVkWd 11,000 iqjkus [ksy lkeku dk foØ; 2,500
mi;ksx osQ fy, miyC/ 37,000
?kVk;k% vafre LVkWd (25,900) 11,100 gkWy dk fdjk;k 28,000
miHkksx dh xbZ LVs'kujh 4,400
fofoèk O;; 30,000
lfpo dks lEekukFkZ ikfjJfed 2,600
2018-19
22 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
?kkl osQ cht[ksy osQ lkeku dk mi;ksx%vkjafHkd LVkWd 85,000
tksM+k% Ø; 68,000
1,53,000
?kVk;k% vafre LVkWd (76,500) 76,500
vkfèkD; (vk; dk 52,400
O;; ij vkfèkD;)
3,09,500 3,09,500
fVIi.kh% tc vkjafHkd 'ks"k ugha fn;k x;k gks rks, mldk fuèkkZj.k djus osQ fy, vkjafHkd rqyu i=k blizdkj rS;kj djsaxs%
,DlhysaV fØosQV Dyc31 ekpZ] 2015 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th fuf/ 6,26,000 gLrLFk jksdM+ 74,000
tksM+k% vkfèkD; 52,400 vizkIr pank 42,000
6,78,400 [ksy osQ lkeku dk LVkWd 76,500
tksM+k% vkthou lnL;rk 'kqYd 20,000 6,98,400 NikbZ vkSj ys[ku lkexzh dk LVkWd 25,900
iosfy;u fuf/ fofu;ksx 6,00,000
VwukZesaV ls vkfèkD; [ksy dk eSnku 5,00,000
(60,000&40,000 #-) 20,000
vuqnku 6,00,000 6,20,000
13,18,400 13,18,400
31 ekpZ] 2014 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
cSad vfèkfod"kZ 16,000 gLrLFk jksdM+ 18,000
iw¡th@lkekU; fuf/ ('ks"k jkf'k) 6,26,000 vizkIr pank 28,000
[ksy osQ lkeku dk LVkWd 85,000
NikbZ vkSj ys[ku lkexzh dk LVkWd 11,000
[ksy dk eSnku 5,00,000
6,42,000 6,42,000
2018-19
23vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
Lo;a tk¡fp, 1
dkj.k lfgr crkb, fd fuEu dFku lR; ;k vlR; gS%(i) izkfIr vkSj Hkqxrku [kkrk lHkh iw¡thxr izkfIr;ksa vkSj Hkqxrkuksa dk lkjka'k gSA(ii) ;fn ;gk¡ [ksy fuf/ n'kkZ;k x;k gS rks [ksy xfrfofèk;ksa ij fd, x, O;;ksa dks vk; vkSj O;; [kkrs
osQ uke i{k esa n'kkZ;k tk,xkA(iii) vk; vkSj O;; [kkrs dk tek 'ks"k crykrk gS fd O;; vk; ls vfèkd gSA(iv) ljdkj }kjk miyCèk djkbZ xbZ fuf/ esa ls fo|kfFkZ;ksa dks nh xbZ Nk=ko`fr dks vk; vkSj O;; [kkrs
esa uke djsaxsA(v) izkfIr vkSj Hkqxrku [kkrk, osQoy vkxe izÑfr dh izkfIr;ksa vkSj Hkqxrkuksa dk vfHkys[ku djrk
gSA(vi) fo'ks"k mís'; osQ fy, nku dk ges'kk iw¡thdj.k djsaxsA(vii) tc iw¡th fuf/ dk vkjafHkd 'ks"k ugha fn;k gksrk rc vkjafHkd rqyu i=k rS;kj fd;k tkrk gSA(viii) vk; vkSj O;; [kkrs osQ vkfèkD; dks iw¡th@ lkekU; fuf/ esa ls ?kVk;k tkrk gSA(ix) izkfIr vkSj Hkqxrku [kkrk, ykHk vkSj gkfu [kkrs osQ leku gSA(x) izkfIr vkSj Hkqxrku [kkrk, iw¡th vkSj vkxe izkfIr;ksa osQ eè; varj ugha djrk gSA
1-6 oqQN fof'k"V ensa
vykHkdkjh laLFkkvksa osQ vafre [kkrs, O;kikfjd laxBu osQ leku iz.kkyh dh rjg rS;kj fd, tkrs gSa ijarq,bl izdkj dh laLFkkvksa esa vk; vkSj O;; dh oqQN enksa dh izÑfr esa varj gksrk gS vkSj vafre [kkrksa esaO;ogkj ij fo'ks"k è;ku nsus dh vko';drk gSA bu laLFkkvksa esa ;s fof'k"V gSaA oqQN lkèkkj.k fof'k"V enksadks uhps of.kZr fd;k x;k gS%
pank% pank lnL;rk 'kqYd gS ftldk Hkqxrku lnL; }kjk okf"kZd vkèkkj ij fd;k tkrk gSA ;g bl izdkjdh laLFkkvksa esa vk; dk eq[; Lkzksr gSA lnL;ksa }kjk Hkqxrku fd;k x;k pank, izkfIr ,oa Hkqxrku [kkrs esa izkfIrosQ :i esa vkSj vk; vkSj O;; [kkrs esa vk; osQ :i esa n'kkZ;k tkrk gSA ;g è;ku jgs fd izkfIr vkSj Hkqxrku[kkrk o"kZ osQ nkSjku okLro esa izkIr pans dh oqQy jkf'k dks n'kkZrk gS tcfd vk; vkSj O;; [kkrksa esa n'kkZ;hxbZ jkf'k osQoy pkyw vofèk ls lacafèkr jkf'k dks lhekc¼ djrh gS pkgs ;g izkIr gqbZ gS ;k ughaA
mnkgj.k osQ fy,, ,d Dyc us o"kZ 2012&13 osQ nkSjku 20,000 #- pans osQ :i esa izkIr fd,, blesals 3,000 #- o"kZ 2011&12 ls vkSj 2,000 #- 2013&14 ls lacafèkr gS vkSj o"kZ 2012&13 osQ6,000 #- vHkh rd vizkIr gSaA bl fLFkfr esa izkfIr ,oa Hkqxrku [kkrk pans ls izkIr 20,000 #- n'kkZ,xkAysfdu vk; vkSj O;; [kkrk, o"kZ 2012&13 osQ fy, pans ls izkIr vk; osQ :i eas 21,000 #- n'kkZ,xkAbldh x.kuk uhps nh xbZ gS%
2018-19
24 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(#-)2012&2013 dks izkIr pank 20,000
?kVk;k% 2011&2012 o"kZ osQ fy, pank (3,000)
17,000
?kVk;k% o"kZ 2013&2014 osQ fy, pank (2,000)
15,000
tksM+k% o"kZ 2012&2013 osQ fy, vizkIr pank 6,000
o"kZ 2012&2013 osQ fy, pans dh vk; 21,000
vk; osQ :i esa n'kkZ;h xbZ pans dh mi;qZDr jkf'k dk fuèkkZj.k pank [kkrk rS;kj djosQ bl izdkj fd;ktk,xk%
pank [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)'ks"k vk@yk 3,000 'ks"k vk@yk µ(o"kZ osQ vkjaHk esa vizkIr) (fiNys o"kZ esa vfxze izkIr)vk; vkSj O;; [kkrk jksdM+ (izkIr pank) 20,000
('ks"k jkf'k) 21,000 'ks"k vk@ys 6,000
'ks"k vk@ys (vfxze izkIr) 2,000 (o"kZ osQ var esa vizkIr)
26,000 26,000
mnkgj.k 55555
31 ekpZ, 2013 dks lekIr o"kZ osQ fy,, izkfIr Hkqxrku [kkrs osQ vuqlkj izkIr pank 2,50,000 #- gSAvfrfjDr lwpuk,¡ bl izdkj gSa%1- 01 vizSy, 2012 dks vizkIr pank 50,000 #-2- 31 ekpZ, 2013 dks vizkIr pank 35,000 #-3- 01 vizsy, 2012 dks vfxze izkIr pank 25,000 #-4- 31 ekpZ, 2013 dks vfxze izkIr pank 30,000 #-
o"kZ 2012&2013 osQ fy, pans ls vk; dh jkf'k dk fuèkkZj.k djsa vkSj vkjafHkd vkSj vafre rqyui=k esa pans ls lacafèkr enksa dks fdl izdkj n'kkZ;k tk,xk] fn[kkb,A
2018-19
25vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
gy
fooj.k jkf'k(#-)
izkfIr vkSj Hkqxrku [kkrs osQ vuqlkj izkIr pank 2,50,000
tksM+k% 31 ekpZ, 2013 dks vizkIr pank 35,000
tksM+k% 01 vizSy, 2012 dks vfxze izkIr pank 25,000
3,10,000
?kVk;k% 01 vizSy, 2012 dks vizkIr pank (50,000)
2,60,000
?kVk;k% 31 ekpZ, 2013 dks vfxze izkIr pank (30,000)
o"kZ 2013&2014 osQ fy, pans ls vk; 2,30,000
fodYi osQ :i esa, pans ls izkIr vk; dh x.kuk pank [kkrk rS;kj djosQ fuEu gksxh%pank [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
'ks"k vk@yk (vizkIr) 50,000 'ks"k vk@yk (vfxze) 25,000
vk; vkSj O;; [kkrk ('ks"k jkf'k) 2,30,000 izkfIr Hkqxrku [kkrk 2,50,000
'ks"k vk@ys (vfxze) 30,000 'ks"k vk@yk (vizkIr) 35,000
3,10,000 3,10,000
pans ls lacafèkr enksa dks vkjafHkd vkSj vafre rqyu i=k esa fuEu izdkj n'kkZ,¡xs%
31 ekpZ, 2012 dks rqyu i=k (lacafèkr ensa)
nkf;Ro jkf'k iflaifÙk;k¡ jkf'k(#-) (#-)
vfxze izkIr pank 25,000 vizkIr pank 50,000
osQoy lacaf/r vk¡dM+s
ekpZ 31, 2013 dks rqyu i=k (lacafèkr vk¡dM+s)
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
vfxze izkIr pank 30,000 vizkIr pank 35,000
osQoy lacaf/r vk¡dM+s
2018-19
26 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 66666
31 ekpZ] 2016 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrs ls yh xbZ lwpuk,¡ uhps nh xbZ gSa%
pank (#-)izkfIr
2010&11 2,500
2011&12 26,750
2012&13 1,000
30,250
vfrfjDr lwpuk,¡lnL;ksa dh oqQy la[;k 230
okf"kZd lnL;rk 'kwYd 125
01 vizSy, 2011 dks vizkIr pank 2,750
vk;, vfxze, vizkIr pans ls lacafèkr enksa dks n'kkZrs gq, fooj.k rS;kj djsaAgy
o"kZ 2011-12 esa izkIr gksus okys pans dh jkf'k jksdM+ ls lacafèkr 28,750 #- (vFkkZr 125×230 #-)
fooj.k jkf'k(#-)
izkfIr vkSj Hkqxrku [kkrs osQ vuqlkj izkIr pank 30,250
tksM+k% 31 ekpZ 2012 dks vizkIr pank 2,250
tksM+k% 1 vizSy 2011 dks izkIr vfxze pank µ32,500
?kVk;k% 01 vizSy 2011 dks vizkIr pank 2,750
29,750
?kVk;k% 31 ekpZ] 2012 dks vfxze izkIr pank 1,000
o"kZ 2011&12 osQ fy, pans ls vk; (125 × 230) 28,750
fVIi.kh% 01 vizSy, 2011 dks vizkIr pans dh jkf'k dk fuèkkZj.k bl izdkj fd;k tk,xk%
fooj.k (#-) (#-)
(i) 01 vizSy, 2011 dks vizkIr 2,750
2010&11 osQ fy, izkIr 2,500 250
(ii) 2011&12 osQ fy, izkI; (125 × 230) 28,750
2011&12 osQ fy, izkIr 26,750 2,000
31 ekpZ, 2012 dks vizkIr 2,250
2018-19
27vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
mnkgj.k 77777
izkfIr ,oa Hkqxrku [kkrs osQ fy, fn, x, va'kksa ls, vkSj uhps nh xbZ vfrfjDr lwpukvksa }kjk, pans ls vk;dh jkf'k dh x.kuk djsa rFkk ;g n'kkZ;sa dh 31 ekpZ] 2015 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrsesa fdl izdkj n'kkZ;k tk,xk vkSj bl frfFk dk rqyu i=k cukb,A
31 ekpZ] 2015 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrkuke tek
izkfIr jkf'k Hkqxrku jkf'k(#-) (#-)
pank%
2013&14 7,000
2014&15 30,000
2015&16 5,000 42,000
vfrfjDr lwpuk,¡%(#-)
1- 31 ekpZ, 2014 dks vizkIr pank 8,500
2- 31 ekpZ, 2015 dks oqQy vizkIr pank 18,500
3- 31 ekpZ, 2014 dks vfxze izkIr pank 4,000
gy
31 ekpZ] 2015 dks lekIr o"kZ osQ fy,vk; vkSj O;; [kkrk
O;; jkf'k vk; jkf'k(#-) (#-)
pank 2014&15 osQ fy, izkIr 30,000
tksM+k% 2014&15 osQ fy, vizkIr 17,000
tksM+k% 2014&15 osQ fy, vfxze izkIr 4,000
51,000
fVIi.kh% 31 ekpZ 2015 dks oqQy vizkIr pans dh jkf'k 18,500 #- gS] blesa 2013&14 osQ fy, vizkIrpans dh jkf'k 1,500 #- (8,500 #- & 7,000 #-) lfEefyr gSA blfy, 2014&15 osQ fy, vizkIr pans dh jkf'k17,000 #- (18,500 #- & 1,500 #-) gksxhA
2018-19
28 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 ekpZ, 2015 dks rqyu i=k (lacafèkr vk¡dM+s)
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
2014&15 osQ fy, vfxze izkIr pank 5,000 vizkIr pank%2013&14 1,500
2014&15 17,000 18,500
Lo;a djsa
1- gsYFk Dyc dks o"kZ 2015 osQ nkSjku izkIr pank uhps fn;k x;k gS%(#-)
2014 3,000
2015 96,000
2016 2,000
1,01,000
(#-)31 fnlacj, 2014 dks vizkIr pans dh jkf'k 5,000
31 fnlacj, 2015 dks vizkIr pans dh jkf'k 12,000
2014-2015 osQ fy, vfxze izkIr pans dh jkf'k 5,000
vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h tkus okyh pans dh jkf'k dh x.kuk djsaA2- o"kZ 2015 osQ nkSjku ,d LiksVZl Dyc }kjk 80,000 #- pank izkIr fd;k x;kA blesa 3,000 #- 2014
osQ fy, vkSj 6,000 #- 2016 o"kZ osQ lfEefyr gSA 31 ekpZ, 2016 dks pans dh jkf'k] fdarq izkIrugha gqbZ 12,000 #- gSA vk; vkSj O;; [kkrs esa n'kkZ, tkus okys pans ls vk; dh jkf'k dh x.kukdjsaA
3- jk;y Dyc }kjk 31 ekpZ] 2015 dks lekIr o"kZ osQ nkSjku izkIr pank fuEu gS%(#-)
2014 3,000
2015 93,000
2016 2,000
98,000
Dyc esa 500 lnL; gSa] izR;sd 200 #- dh nj ls okf"kZd pans dk Hkqxrku djrk gSA 31 ekpZ, 2016
dks vizkIr pank 6,000 #- gSaA 31 ekpZ, 2016 dks lekIr o"kZ osQ vk; vkSj O;; [kkrs esa n'kkZ,tkus okys pans ls vk; dh x.kuk djsa vkSj bl frfFk dks rqyu i=k esa lacafèkr vk¡dM+ksa dks n'kkZ,A
2018-19
29vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
nku% budks izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{k esa n'kkZ;k tkrk gSA nku fdlh fo'ks"k mís'; ;k lkekU;mís'; osQ fy, gks ldrk gS%
(i) fo'ks"k nku% ;fn nku fdlh fo'ks"k mís'; dks izkIr djus osQ fy, fd;k tkrk gS] ;g fo'ks"k nkudgykrk gS, ;g fo'ks"k mís'; orekZu Hkou esa foLrkj, ubZ daI;wVj iz;ksx'kkyk dk fuekZ.k, iqLrdcSad dk fuekZ.k vkfn gks ldrk gSA bl izdkj osQ nku dks iw¡thdj.k djsaxs vkSj rqyu i=k osQnkf;Ro i{k esa n'kkZ,¡xsA ;g fcuk vis{kk,¡ fd ;g jkf'k NksVh ;k cM+h gSA bldk mís'; ;g gS fdbl jkf'k dk mi;ksx osQoy fo'ks"k mís'; osQ fy, gksA
(ii) lkekU; nku% bl izdkj osQ nku dk mi;ksx laLFkk osQ lkekU; mís';ksa dks izkIr djus osQ fy, fd;ktkrk gSA budk O;ogkj vkxe izkfIr;ksa osQ leku fd;k tkrk gS D;ksafd ;g vk; dk fujarj lzksrgSA blfy, ;g pkyw o"kZ osQ vk; ,oa O;; [kkrksa esa vk; i{k esa yh tkrh gSA
olh;r% ;g jkf'k e`r O;fDr dh olh;r osQ :i esa izkIr gksaxsA ;g izkfIr ,oa Hkqxrku [kkrs osQ izkfIr i{kesa n'kkZ;h tk,xh vkSj rqyu i=k esa iw¡th fuf/@lkekU; fuf/ esa izR;{k tksM+ nh tk,xh D;ksafd ;g vko`frizÑfr dh ugha gS ijarq, olh;r dh NksVh jkf'k dks vk; ekuk tk,xk vkSj vk; vkSj O;; [kkrs osQ vk;i{k esa n'kkZ;k tk,xkA
vkthou lnL;rk 'kqYd% oqQN lnL; lkef;d pans osQ Hkqxrku osQ LFkku ij ,deq'r jkf'k dks vkthoulnL;rk 'kqYd osQ :i esa Hkqxrku dks pqurs gSaA bl jkf'k dks iw¡th izkfIr ekuk tkrk gS vkSj izR;{k rkSj ijiw¡th@lkekU; fuf/ esa tek fd;k tk,xkA
izos'k 'kqYd% izos'k 'kqYd lnL; }kjk lnL; curs le; osQoy ,d ckj fn;k tkrk gSA /ekZFkZ vkSj DyctSls laxBuksa dh lnL;rk laxfBr gksrh gS vkSj buesa izos'k 'kqYd Hkh vf/d gksrk gSA blfy, budks vukofÙkekudj lh/s iw¡th@lkekU; fuf/ esa tek fd;k tkrk gSA lkekU;r% oqQN laxBuksa tSls fd f'k{kk laLFkkuksa esaizos'k 'kqYd fujarj vk; gksrh gS vkSj bldh jkf'k Hkh vis{kkÑr de gksrh gS bl ekeys esa izpfyr gS fdizos'k 'kqYd dks vk; izkfIr ekuk tkrk gSA lk/kj.k :i ls fo'ks"k ifjfLFkfr esa blosQ iw.kZ ewY; dks iw¡thizkfIr ekuuk mi;qDr gksrk gSA vkSj lacaf/r jkf'k dks iw¡th@lkekU; fuf/ esa tksM+k tkrk gSA
iqjkuh ifjlaifÙk;ksa dk foØ;% iqjkuh ifjlaifÙk;ksa osQ foØ; ls izkfIr;ksa dks ml o"kZ osQ izkfIr vkSj Hkqxrku[kkrs esa n'kkZ;k tk,xk ftlesa ;g csph x;h gS ijarq ifjlaifÙk;ksa osQ foØ; ls vfèkykHk ;k gkfu osQ o"kZosQ vk; vkSj O;; [kkrs esa ys tk;k tk,xkA mnkgj.k osQ fy,] ,oa ;fn i+QuhZpj ftldk iqLrd ewY; 800
#- gS dks 700 #- esa cspk x;kA ;g 700 #- dh jkf'k dks izkfIr ,oa Hkqxrku [kkrs esa n'kkZ;k tk,xk vkSjvk; vkSj O;; [kkrs osQ O;; i{k esa 100 #- iqjkuh ifjlaifÙk;ksa osQ foØ; ls gkfu osQ :i esa ys tk,¡xsAtcfd rqyu i=k esa i+QuhZpj osQ iqLrd ewY; esa ls 800 #- dks ?kVk dj n'kkZ;k tk,xkAikf{kdksa dk foØ;% ;g vko`fr izÑfr dh en gS vkSj vk; vkSj O;; [kkrs osQ vk; i{k esa n'kkZ;h tk,xhA[ksy osQ lkeku dk foØ;% [ksy osQ lkeku dh fcØh (iz;ksx fd;k x;k lkeku tSls iqjkuh cky, cYyk,tky] vkfn) fdlh [ksy Dyc dk fu;fer y{k.k gSA lkekU;r% bldks vk; vkSj O;; [kkrs esa vk; osQ:i esa n'kkZ;k tkrk gSA
2018-19
30 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lEekukFkZ ikfjJfed dk Hkqxrku% ;g og jkf'k gS ftldk Hkqxrku ml O;fDr dks fd;k tkrk gS tks fdlaLFkk dk iDdk deZpkjh ugha gSA dykdkj dks Dyc esa dk;Z osQ fy, Hkqxrku dks vk; vkSj O;; [kkrsosQ O;; i{k esa n'kkZ;k tk,xkAo`frd fuf/% ;g fuf/ olh;r ;k migkj ls mRiUu gksrs gSaA ;g vk; fo'ks"k mís'; osQ fy, iz;ksx dhtkrh gS blfy, ;g iw¡th izkfIr gS vkSj ;g rqyu i=k osQ nkf;Ro i{k esa fof'k"V mís'; osQ fuf/ osQ :iesa n'kkZ;h tk,xhA
ljdkjh vuqnku% fo|ky;, fo'ofo|ky;] turk vLirky vkfn dh xfrfofèk;k¡, ljdkjh vuqnku ijvkèkkfjr gksrh gSaA vko`fr vuqnku tks fd fuokZg vuqnku osQ :i esa gS vkxe izkfIr ekuk tkrk gS (tSls dhpkyw o"kZ dh vk;) rFkk vk; vkSj O;; [kkrs esa tek fd;k tkrk gSA ijarq vuqnku tSls fd Hkou osQ fy,vuqnku dks iw¡th izkfIr ekuk tk,xk vkSj Hkou fuf/ [kkrs esa gLrkarfjr fd;k tk,xkA ;g è;ku jgs fd oqQNvykHkdkjh laLFkk,¡ ljdkj ;k ljdkjh ,tsalh ls jksdM+ vuqnku izkIr djrh gSA ;g vuqnku Hkh ml o"kZosQ fy, vkxe vk; gksxh ftl o"kZ esa ;g izkIr dh tk,xhA
fo'ks"k fuf/% vykHkdkjh laLFkk,¡ fof'k"V mís';ksa@ xfrfofèk;ksa tSls fd iqjLdkj fuf/, eSp fuf/ vkSj [ksyfuf/ vkfn osQ fy, fo'ks"k fuf/ dk fuekZ.k djrh gSA bu fuf/ dk izfrHkwfr;ksa esa fofu;ksx fd;k tkrkgS vkSj ,sls fofu;ksxksa ij vftZr vk; dks lacafèkr fuf/ esa tek dj fn;k tkrk gS u fd vk; vkSj O;;[kkrs osQ tek esaA blh izdkj fof'k"V mís'; osQ fy, fd, x, O;; dks fof'k"V fuf/ esa ls ?kVk;k tkrkgSA mnkgj.k osQ fy, ,d Dyc [ksy xfrfofèk;ksa osQ fy, fo'ks"k fuf/ cukrk gSA bl fLFkfr esa [ksy fuf/osQ fofu;ksx ls C;kt dh vk; dks [ksy fuf/ esa tksM+k tk,xk vkSj [ksy ij lHkh O;;ksa dks ?kVk;k tk,xkAfo'ks"k fuf/ksa dk rqyu i=k esa n'kkZ;k tk,xkA ijarq ;fn vk; vkSj O;;ksa dk lek;kstu djus osQ i'pkrfof'k"V@ fo'ks"k dk 'ks"k ½.kkRed gS rks ;g vk; vkSj O;; [kkrs osQ uke i{k esa gLrkarfjr fd;k tk,xk;k fn, x, funZs'kksa osQ vuqlkj lek;ksftr fd;k tk,xkA (ns[ks mnkgj.k 9)
mnkgj.k 88888
n'kkZ,¡ fd vki ,d Dyc osQ vafre [kkrs esa fuEu enksa dk O;ogkj fdl izdkj djsaxs%
fooj.k uke tekjkf'k jkf'k(#-) (#-)
iqjLdkj fuf/ 80,000
iqjLdkj fuf/ dk fofu;ksx 80,000
iqjLdkj fuf/ osQ fofu;ksx ls vk; 8,000
iqjLdkj forj.k 6,000
2018-19
31vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
gy-------- dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iqjLdkj fuf/ 80,000 iqjLdkj fuf/ dk fofu;ksx 80,000
tksM+k% fofu;ksx ls vk; 8,000
88,000
?kVk;k% iqjLdkj dk forj.k 6,000 82,000
mnkgj.k 99999
(v) fuEu lwpukvksa dks vykHkdkjh laLFkkvksa osQ foÙkh; fooj.k esa n'kkZ,¡%
fooj.k jkf'k(#-)
eSp O;; 16,000
eSp fuf/ 8,000
eSp fuf/ osQ fy, nku 5,000
eSp fVdVksa dk foØ; 7,000
(c) ;fn vU; O;; leku jgs vkSj eSp O;; 6,000 #- ls c<+ tk, rc D;k izHkko gksxkA
gy
--------------- dks rqyu i=k (osQoy lacafèkr ensa)
nkf;Ro jkf'k ifjlaifr;ksa jkf'k(#-) (#-)
eSp fuf/ 8,000
tksM+k% nku (fof'k"V) 5,000
tksM+k% eSp fVdVksa dk foØ; 7,000
20,000
?kVk;k% eSp O;; (16,000) 4,000
4,000
(d) ;fn eSp O;; 6,000 #- ls c<+ tkrk gS rks eSp fuf/ dk fuoy 'ks"k ?kVk gqvk gksxk tSls fduke, tek ls vf/d gS vkSj blosQ ifj.kkeLo:i 2,000 #- dk uke 'ks"k bl o"kZ osQ vk; vkSj O;; [kkrsls izHkkfor fd;k tk,xkA
2018-19
32 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
Lo;a tk¡fp, 2
,d vykHkdkjh laLFkku osQ fy, vki nh xbZ enksa dh fLFkfr esa fdl izdkj O;ogkj djsaxs\1- izfr;ksfxrk fuf/ 40,000 #-, izfr;ksfxrk O;; 14,000 #-, izfr;ksfxrk ls izkfIr;k¡ 16,000 #-A2- Vscy Vsful [ksy ij O;; 4,000 #-A3- migkj fuf/ 22,000 #-, migkj fuf/ fofu;ksx ij C;kt 3,000 #-] migkj fn, 5,000 #-, migkj
fuf/ fofu;ksx 18,000 #-A4- /ekZFkZ izn'kZu ls izkfIr;k¡ 7,000 #-A /ekZFkZ izn'kZu ij O;; 3,000 #-A
mnkgj.k 1010101010
31 ekpZ, 2013 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrs ls fudkyk x;k%Hkqxrku%
ys[ku lkexzh 23,000 #-vfrfjDr lwpuk,¡%
fooj.k 01 vizSy, 2012 31 ekpZ, 2013
ys[ku lkexzh dk LVkWd 4,000 3,000
ys[ku lkexzh osQ fy, ysunkj 9,000 2,500
gy
fooj.k jkf'k
izkfIr ,oa Hkqxrku [kkrs osQ vuqlkj ys[ku lkexzh osQ fy, Hkqxrku 23,000
?kVk;k% izkjfEHkd ysunkj (9,000)
o"kZ 2015&16 osQ fy, Hkqxrku 14,000
tksM+k% Hkqxrku ugha gqvk (vafre ysunkj) 2,500
o"kZ 2012&13 osQ fy, Ø; ys[ku lkexzh 16,500
tksM+k % izkjaHk esa LVkWd 4,000
o"kZ 2012&2013 osQ nkSjku miHkksx osQ fy, miyC/ ys[ku lkexzh 20,500
?kVk;k% vafre LVkWd (3,000)
o"kZ 2012&13 osQ nkSjku mi;ksx ys[ku lkexzh 17,500
tks fd vk; vkSj O;; [kkrs osQ O;; i{k esa ykbZ tk,xh
ys[ku lkexzh% lkekU;r% ys[ku lkexzh ij fd, x, O;;, ,d miHkksX; en osQ :i esa vk; vkSj O;; [kkrsls izHkkj dh tk,xhA ijarq ys[ku lkexzh osQ LVkWd dh nh xbZ fLFkfr (vkjafHkd ;k vafre) esa ys[ku lkexzhosQ Øe esa vko';d lek;kstu vkSj miHkksX; NikbZ lkexzh dh ykxr dks fudkyus osQ i'pkr bl jkf'k dksvk; vkSj O;; [kkrs esa vkSj blosQ LVkWd dks rqyu i=k esa n'kkZ,¡xsA mnkgj.k osQ fy,] izkfIr vkSj Hkqxrku [kkrk
2018-19
33vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
40,000 #- NikbZ dh lkexzh osQ Hkqxrku dks n'kkZrk gS vkSj NikbZ lkexzh dh vkajfHkd vkSj vafre jkf'k12,000 #- vkSj 15,000 #- gSA NikbZ lkexzh osQ O;; dh jkf'k dh x.kuk bl izdkj dh tk,xh%
NikbZ lkexzh #-Ø; 40,000
tksM+k% vkjafHkd LVkWd 12,000
52,000
?kVk;k% vafre LVkWd (15,000)
37,000
Lo;a djsa
1- fuEu lwpukvksa ls 2010&11 osQ nkSjku miHkksx nokbZ dh ykxr dks fudkysaA
fooj.k jkf'k(#-)
nokbZ osQ Ø; osQ fy, Hkqxrku 3,70,000
nokbZ Ø; osQ fy, ysunkj&1&4&2010 dks 25,000
31&3&2011 dks 17,000
nokbZ dk LVkWd&1&4&2010 dks 62,000
31&3&2011 dks 54,000
nokbZ osQ iwfrZdrkZ dks vfxze Hkqxrku&1&4&2010 dks 11,500
31&3&2011 dks 18,200
2- 31 ekpZ, 2012 lekIr o"kZ osQ vk; vkSj O;; [kkrs esa [ksy lkexzh dh fdl jkf'k dks n'kkZ;ktk,xkA
jkf'k(#-)
01 vizSy, 2011 dks [ksy lkexzh dk LVkWd 7,500
01 vizSy, 2011 dks [ksy lkexzh osQ ysunkj 2,000
31 ekpZ, 2012 dks [ksy lkexzh osQ fy, Hkqxrku dh xbZ jkf'k 6,200
o"kZ 2011-12 osQ nkSjku [ksy lkexzh osQ fy, Hkqxrku dh xbZ jkf'k 17,000
31 ekpZ, 2012 dks [ksy lkexzh osQ fy, vfxze Hkqxrku 3,500
31 ekpZ, 2012 dks [ksy lkexzh osQ fy, ysunkj 1,200
2018-19
34 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 1111111111
,d euksjatd Dyc dk 01 vizSy] 2016 ls 31 ekpZ] 2017 rd dh vof/ dk izkfIr ,oa Hkqxrku [kkrkbl izdkj gS%
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk osru 24,000
gLrLFk jksdM+ 27,500 fo|qr fcy 21,000
caSdLFk jksdM+ 60,000 87,500 jsLVksjsaV osQ fy, [kk| inkFkZ 60,000
lnL;ksa dk pank% nwjHkk"k fcy 35,000
2015&2016 12,500 ikf{kd osQ fy, pank 14,500
2016&2017 1,00,000 NikbZ vkSj ys[ku lkexzh 13,000
2017&2018 10,000 1,22,500 [ksy&owQn O;; 50,000
i+QuhZpj oQk foØ; lfpo dk lEekukFkZ ikfjJfed 30,000
(iqLrd ewY; 8,000 #-) 10,000 8% fofuos'k (31&03&2017) 1,00,000
[kk| inkFkZ dk foØ; 1,00,000 'ks"k vk@yk %iqjkus ikf{kd vkSj v[kckjksa 3,200 gLrLFk 21,500
dk foØ; cSadLFk 45,000 66,500
fookg osQ fy, Hkwfe osQ iz;ksx 48,750
dk fdjk;k[ksyowQn osQ fy, nku 25,000
ykWdj fdjk;k 17,050
4,14,000 4,14,000
vfrfjDr lwpuk,¡1- Dyc esa 225 lnL; gSa rFkk izR;sd lnL; 5606 #- ok£"kd pans dk Hkqxrku djrk gSA ekpZ 31, 2016
dks cdk;k pans dh jkf'k 15,000 #- gSA2- o"kZ 2016&17 osQ fy, cdk;k nwjHkk"k fcy jkf'k 2000 #- gSA3- ykWdj dk cdk;k fdjk;k o"kZ 2015&16 osQ fy, 3050 #- vkSj 2016-17 osQ fy, 1500 #- gSA4- o"kZ 2016&17 osQ fy, cdk;k osru 4000 #- gSA5- fizafVx o LVs'ujh dk izkjafHkd LVkWd 2000 #- vkSj vafre LVkWd 3000 #- gSA
2018-19
35vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
6- 1 vizSy] 2016 dks vU; 'ks"k bl izdkj gSa% iQuhZpj 1,00,000 #-] Hkou 6,50,000 #- ,oa [ksy iaQM1500 #-A
7- iQuhZpj vkSj Hkou ij ßkl Øe'k% 12.5% vkSj 5% gSA
31 ekpZ 2017 osQ fy, vk; ,oa O;; [kkrk vkSj rqyu i=k rS;kj djsaA
gy
euksjatu Dyc dh iqLrosaQvk; vkSj O;; [kkrk
o"kZ 31 ekpZ] 2017 dh lekfIr ijuke tek
O;; jkf'k vk; jkf'k(#-) (#-)
osru 24,000 pank 1,00,000
tksM+k% cdk;k 4,000 28,000 tksM+k% cdk;k 12,500 1,12,500
fo|qr fcy 35,000 21,000 3,200
nwjHkk"k izHkkj 2,000 37,000 iqjkuh if=kdkvksa dk foØ; 2,000
tksM+k% cdk;k iQuhZpj osQ foØ; ij ykHk 48,750
lkef;d if=kdk gsrq pank 14,500 fookg LFky dk fdjk;kfizafVx ,oa LVs'ujh 13.000 ykWdj dk fdjk;k 17,050
tksM+k% izkjafHkd LVkWd 2,000 ?kVk;k% izkjafHkd cdk;k 3,050
15,000 14,000
?kVk;k% vafre LVkWd 3,000 12,000 tksM+k% vafre cdk;k 1,500 15,500
lfpo dk lEekukFkZ ikfjJfed 30,000 [kk| inkFkZ dk foØ; 1,00,000
[ksy&owQn ij O;; 50,000 ?kVk;k% miHkksx [kk| 60,000
?kVk;k% [ksy&owQn fuf/ 15,000 dh ykxr 40,000
dk izkjafHkd 'ks"k 35,000
?kVk;k% [ksy&owQn gsrq nku 25,000 10,000
âkl%iQuhZpj 11,500
Hkou 32,500 44,000
vf/'ks"k (vk; dk O;; ij vkf/D;) 25,450
2,21,950 2,21,950
2018-19
36 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
o"kZ 31 ekpZ] 2016 dks euksjatu Dyc dk rqyu&i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
[ksy&owQn fuf/ 15,000 gLrLFk jksdM+ 27,500
iw¡th@lkekU; fuf/ 8,42,550 cSadLFk jksdM+ 60,000
('ks"k jkf'k) cdk;k pank 15,000
cdk;k ykWdj dk fdjk;k 3,050
fizafVx vkSj LVs'ujh 2,000
I+kQuhZpj 1,00,000
Hkou 6,50,000
8,57,550 8,57,550
o"kZ 31 ekpZ] 2017 dks euksjatu Dyc dk rqyu&i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
vfxze pank izkIr 10,000 gLrLFk jksdM+ 21,500
cdk;k nwjHkk"k izHkkj 2,000 cSadLFk jksdM+ 45,000
cdk;k osru 4,000 cdk;k pank 15,000
iwath@lekU; fuf/ 8,42,550 (2016:2500 #- 2017:12500 #-) 15,00
tksM+k% vkf/D; 25,450 8,68,000 cdk;k ykWdj dk fdjk;k 3,000
('ks"k jkf'k) fizafVx o LVs'ujhiQuhZpj 1,00,000
?kVk;k% foØ; 8,000
92,000
?kVk;k âkl 11,500 80,500
Hkou 6,50,000
?kVk;k âkl 32,500 6,17,500
fuos'k 1,00,000
8,84,000 8,84,000
2018-19
37vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
mnkgj.k 1212121212
fn, x, izkfIr ,oa Hkqxrku [kkrs dh lgk;rk ls, vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA31 ekpZ, 2012 dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk 41,000 osru ,oa et+nwjhpank% 2014&15 4,800
2010&11 7,200 2015 &16 83,200 88,000
2011&12 3,37,600 fofHkUu O;; 37,000
2012&13 12,000 3,56,800 iw.kZ LokfeRo Hkwfe 60,000
izos'k 'kqYd 16,000 ys[ku lkexzh 16,000
ykWdj fdjk;k 58,000 nj 24,000
tyiku ls vk; 48,000 tyiku ij O;; 37,500
fuos'k ls vk; 56,000 nwjHkk"k O;; 4,000
fuos'k 2,50,000
vaosQ{k.k i+Qhl 6,000
'ks"k vk@ys 53,300
5,75,800 5,75,800
2018-19
38 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vfrfjDr lwpuk,¡%1- laLFkk esa oqQy lnL; 1,800 gSa rFkk izR;sd }kjk okf"kZd pank Hkqxrku 200 (#-) 01 vizSy
2011 dks o"kZ 2010&11 osQ fy, cdk;k 8,000 #-2- 31 ekpZ] 2012 dks twu 2012 rd nj dk vfxze Hkqxrku Fkk izR;sd o"kZ Hkqxrku izHkkj 24,000
#- gS3- 31 ekpZ] 2012 dks cdk;k nwjHkk"k fcy 1,400 #- FkkA4- 31 ekpZ] 2011 dks cdk;k fofHkUu O;; 2,800 #- FksA5- 31 ekpZ] 2011 dks ys[ku lkexzh dk LVkWd 2,000 #- Fkk 31 ekpZ] 2012 dks ;g 3,600 #- FkkA6- 31 ekpZ] 2011 dks Hkou dk ewY; 4,00,000 #- Fkk vkSj bl ij 2-5% izfro"kZ dh nj ls
f?klkoV (Ékl) yxk;k x;kA7- 31 ekpZ] 2011 dks fofuos'k 8,00,000 #- FkkA8- 31 ekpZ] 2012 dks o"kZ osQ nkSjku [kjhns x, fuos'k ij mRiUu vk; dh jkf'k 1,500 #- FkhA
31 ekpZ, 2012 dks lekIr gksus okys o"kZ osQ fy, vk; vkSj O;; rFkk bl frfFk dk rqyu i=krS;kj dhft,A pank [kkrk Hkh rS;kj dhft, A
gy31 ekpZ] 2012 dks lekIr o"kZ osQ fy,
vk; vkSj O;; [kkrkuke tek
O;; jkf'k vk; jkf'k(#-) (#-)
osru vkSj et+nwjh 83,200 pank 3,60,000
fofo/ O;; 37,000 izos'k 'kqYd 16,000
?kVk;k% 31 ekpZ] 2011 ykWdj dk fdjk;k 58,000
dks cdk;k (2,800) 34,200 tyiku ls vk;%ys[ku lkexzh (miHkksx) tyiku ls vkxe 48,000
vkjafHkd LVkWd 2,000 ?kVk;k% tyiku O;; (37,500) 10,500
tksM+k% Ø; 16,000 fofu;ksx ls vk; 56,000
18,000 tksM+k% pkyw o"kZ osQ 1,500 57,500
?kVk;k% vafre LVkWd (3,600) 14,400 fofu;ksxksa ls vftZr vk;njsa 24,000
?kVk;k% 2012&13 osQ fy, Hkqxrku (6,000)
tksM+k% 2011&12 esa vfxzeHkqxrku 6,000 24,000
2018-19
39vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
nwjHkk"k O;; 4,000
tksM+k% cdk;k 1,400 5,400
vaosQ{k.k iQhl 6,000
Hkou ij ßkl 10,000
O;; ij vk; dk vkf/D; 3,24,800
5,02,000 5,02,000
31 ekpZ] 2012 dks rqyu i=k
nkf;Ro jkf'k ikfjlaifÙk;k¡ jkf'k(#-) (#-)
cdk;k nwjHkk"k O;; 1,400 jksdM+ vkSj cSad 'ks"k 53,300
vfxze izkIr pank 12,000 vizkIr pank 23,200
lkekU; fuf/ 12,49,400 LVs'kujh dk LVkWd 3,600
tksM+k% vkf/D; 3,24,800 15,74,200 vfxze Hkqxrku njsa 6,000
fofu;ksxksa ij vftZr vk;% 1,500
fofu;ksx 8,00,000
tksM+k% 2,50,000 10,50,000
Hkou 4,00,000
?kVk;k% ßkl (10,000) 3,90,000
Hkwfe 60,000
15,87,600 15,87,600
31 ekpZ] 2011 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#--) (#-)
cdk;k fofo/ O;; 2,800 jksdM+ vkSj cSad 'ks"k 41,000
cdk;k osru vkSj et+nwjh 4,800 vizkIr pank 8,000
lkekU; fuf/ 12,49,400 ys[ku lkexzh dk LVkWd 2,000
('ks"k jkf'k) vfxze Hkqxrku njsa 6,000
fofu;ksx 8,00,000
Hkou 4,00,000
12,57,000 12,57,000
2018-19
40 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
dk;Zdkjh fVIi.khpank [kkrk
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
vkjafHkd 'ks"k vFkok'ks"k vk@yk (2010&11 izkfIr ,oa Hkqxrku [kkrk 3,56,800
o"kZ osQ fy, cdk;k) 8,000 'ks"k vk@ys 23,200
vk; vkSj O;; (1800 × 200) 3,60,000
'ks"k vk@ys(2012-13 osQ fy,vfxze izkIr) 12,000
3,80,000 3,80,000
mnkgj.k 1313131313
31 ekpZ, 2017 o"kZ ls lacaf/r iszaQMl Dyc dk izkfIr ,oa Hkqxrku [kkrk fuEu gS%
31 ekpZ] 2017 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) ys[ku lkexzh (#-)
vkjafHkd gLrLFk jksdM+ 10,000 osru 20,000
pank LVs'kujh 4,500
2014&15 15,000 dj vkSj njsa 1,500
2015&16 20,000 nwjHkk"k izHkkj 7,500
2016&17 5,000 40,000 8% ljdkjh izfrHkwfr;k¡ 25,000
[ksyksa ls vk; 17,800 fofo/ O;; 500
8% ljdkjh izfrHkwfr;ksa esa 5,000 dksfj;j lsok izHkkj 300
fofu;ksx ij C;kt vafre gLrLFk jksdM+ 13,500
72,800 72,800
vfrfjDr lwpuk,¡%1- Dyc esa 500 lnL; gSaA izR;sd lnL; okf"kZd pank 50 #- dk Hkqxrku djrk gSA o"kZ 2015&16 osQ
vkjaHk esa 2014&15 osQ pans osQ 17,500 #- cdk;k gSa, 40 lnL;ksa us 2015&16 osQ fy, pans dkvfxze Hkqxrku fd;k FkkA
2018-19
41vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
2- ys[ku lkexzh dk LVkWd 31 ekpZ, 2017 dks 1,500 #- rFkk 31 ekpZ, 2017 dks 2,000 #- dkFkkA
3- 31 ekpZ, 2017 dks njsa ,oa dj ;k vfxze Hkqxrku vkus okyh 31 tuojh rd fd;k x;kA okf"kZdizHkkj 1,500 #-A
4- nwjHkk"k osQ fy, frekgh izHkkj cdk;k gS, mRiUu jkf'k 1,500 #- frekgh izHkkj osQ fy, dksbZ ifjorZuughaA
5- 31 ekpZ, 2015 dks mRiUu fofo/ O;; 250 #- vkSj 31&03&2016 dks 300 #-A6- 31 ekpZ, 2015 dks iqLrdksa esa Hkou dk ewY; 20,000 #- gS rFkk bl ij 10% okf"kZd dh nj
ls ßkl yxk;k tk,xkA7- 31 ekpZ, 2015 dks 8% ljdkjh izfrHkwfr;ksa dk ewY; 75,000 #- gS tks fd leewY; ij [kjhnh
xbZ FkhaA 31 ekpZ, 2016 dks 25,000 #- ewY; dh ljdkjh izfrHkwfr;ksa dk Ø; fd;k x;kA
vki rS;kj djsa&(v) 31 ekpZ, 2016 dks lekIr o"kZ osQ fy, vk; ,oa O;; [kkrk(c) bl frfFk dks rqyu&i=k
gy
izsaQMl Dyc dh iqLrosaQ31 ekpZ] 2016 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
cdk;k O;; Hkou 2,00,000
nwjHkk"k O;; 3,000 8% ljdkjh izfrHkwfr;ksa esa fofu;ksx 75,000
fofo/ O;; 250 3,250 ys[ku lkexzh dk LVkWd 1,500
vfxze izkIr pank 2,000 njsa vkSj dj dk vfxze Hkqxrku 1,250
lkekU; fuf/ 3,00,000 cdk;k pank 17,500
('ks"k jkf'k) gLrLFk jksdM+ 10,000
3,05,250 3,05,250
31 ekpZ, 2017 dks lekIr o"kZ osQ fy,vk; vkSj O;; [kkrk
O;; jkf'k vk; jkf'k(#-) (#-)
osru 20,000 [ksyksa ls ykHk 17,800
ys[ku lkexzh (Hkqxrku) 4,500 8% ljdkjh fuos'k ij C;kt 5,000
2018-19
42 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
tksM+k% vkjafHkd LVkWd 1,500 tksM+k% izkIr 1,000 6,000
6,000
?kVk;k% vafre LVkWd (2,000) 4,000 pkyw o"kZ osQ nkSjku izkIr pank 40,000
tksM+k% vfxze izkIr pank 2,000
njsa vkSj dj 1,500 tksM+k% pkyw o"kZ osQ var esa cdk;k 5,500
tksM+k% vfxze Hkqxrku 1,250 (2,500 + 3,000) 47,500
250 ?kVk;k%vafre vfxze izkIr pank (5,000)
42,500
tksM+k%vkjafHkd vfxze Hkqxrku1,250 1,500 ?kVk;k% pkyw o"kZ osQ vkjaHknwjHkk"k izHkkj dk Hkqxrku 7,500 esa vizkIr (17,500 25,000
tksM+k % cdk;k (pkyw o"kZ) 1,500
9,000 ?kVk;k% vk; ij O;;ksa dh vf/drk 3,550
?kVk;k% cdk;k (xr o"kZ) 3,000 6,000
fofo/ O;;ksa dk Hkqxrku 500
tksM+k% cdk;k (pkyw o"kZ) 300
800
?kVk;k% cdk;k (xr o"kZ) (250) 550
Hkou ij ßkl 20,000
dksfj;j izHkkj 300
52,350 52,350
l lR;kiu% 500 × 50 = 25,000 #-
31 ekpZ, 2017 dks izsQaMl Dyc dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
cdk;k O;; Hkou 2,00,000
nwjHkk"k izHkkj 1,500 ?kVk;k% ßkl (20,000) 1,80,000
fofo/ O;; 300 1,800 8%ljdkjh izfrHkwfr;ksa esa fuos'k 75,000
vfxze izkIr pank 5,000 tksM+k% Ø; 25,000 1,00,000
lkekU; fuf/ 3,00,000 ys[ku lkexzh dk LVkWd 2,000
?kVk;k% ?kkVk (3,550) 2,96,450 8% ljdkjh izfrHkwfr;ksa ij 1,000
vizkIr C;ktvfxze Hkqxrku njsa o dj 1,250
vizkIr pank 5,500
gLrLFk jksdM+ 13,500
3,03,250 3,03,250
2018-19
43vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
1-7 ryiV ij vk/kfjr vk; vkSj O;; [kkrk
lkekU;r% vykHkdkjh laLFkkvksa dh fLFkfr esa, vk; vkSj O;; vkSj rqyu i=k izkfIr ,oa Hkqxrku [kkrs esa nhxbZ vfrfjDr lwpukvksa osQ vk/kj ij rS;kj fd, tkrs gSaA ijarq dHkh [kkrk rFkk dHkh bl mís'; osQ fy,ryiV osQ lkFk oqQN vfrfjDr lwpuk,¡ nh gksrh gSaA
mnkgj.k 1414141414
uhps ,d LowQy dk ryiV vkSj vU; lwpuk,¡ nh xb± gSaA 31 ekpZ] 2011 dks lekIr o"kZ osQ fy, vk;vkSj O;; [kkrk rFkk rqyu i=k rS;kj djsa%
uke 'ks"k jkf'k tek 'ks"k jkf'k(#-) (#-)
Hkou 6,25,000 izos'k 'kqYd 12,500
i+QuhZpj 1,00,000 V~;w'ku i+Qhl 5,00,000
iqLrdky; dh iqLrosQa 1,50,000 iwfrZ osQ fy, ysunkj 15,000
12% nj dk fofu;ksx 5,00,000 LowQy osQ gkWy dk fdjk;k 10,000
osru 5,00,000 fofo/ izkfIr;k¡ 30,000
LVs'kujh 40,000 ljdkjh vuqnku 3,50,000
lkekU; O;; 18,000 lkekU; fuf/ 10,00,000
[ksy O;; 15,000 iqLrdky; dh iqLrdksa 62,500
cSadLFk jksdM+ 50,000 osQ fy, vuqnkugLrLFk jksdM+ 2,000 iqjkus i+QuhZpj dk foØ; 20,000
20,00,000 20,00,000
vU; lwpuk,¡%(i) bl o"kZ osQ fy, vizkIr V~;w'ku iQhl 25,000 #-A
(ii) cdk;k osru dh jkf'k 30,000 #-A(iii) 01 vDrwcj, 2010 dks 40,000 #- dh ykxr dk i+QuhZpj Ø; fd;kA(iv) 01 vizSy, 2010 dks 50,000 #- iqLrd ewY; osQ i+QuhZpj dk foØ; fd;kA(v) i+QuhZpj ij 10% izfr o"kZ] iqLrdky; iqLrdksa ij 15% izfr o"kZ vkSj Hkou ij 5% izfr o"kZ ls
ßkl yxk,¡A
2018-19
44 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy
31 ekpZ, 2011 dks lekIr o"kZ osQ fy,vk; vkSj O;; [kkrk
O;; jkf'k vk; jkf'k(#-) (#-)
iqjkus i+QuhZpj osQ foØ; ij gkfu 30,000 izos'k 'kqYd 12,500
(50,000 #- & 20,000 #-) V~;w'ku i+Qhl 5,00,000
osru 5,00,000 tksM+k% cdk;k 25,000 5,25,000
tksM+k% cdk;k 30,000 5,30,000
ys[ku lkexzh 40,000 LowQy osQ gkWy dk fdjk;k 10,000
lkekU; O;; 18,000 fofo/ izkfIr;k¡ 30,000
ßkl% ljdkjh vuqnku 3,50,000
i+QuhZpj 3,000 fofu;ksx ij vizkIr C;kt 60,000
Hkou 31,250
iqLrdky; iqLrosaQ 22,500 56,750
[ksy O;; 15,000
vkf/D; (vk; dk O;; ij vkf/D;) 2,97,750
9,87,500 9,87,500
dk;Zdkjh fVIi.kh%1- izos'k 'kqYd ls LowQy dks fu;fer vk; gS rFkk bls LowQy dh vkxe vk; osQ :i esa ysaxsA2- i+QuhZpj ij ßkl dh x.kuk fuEu izdkj ls ;g eku dj dh tk,xh fd 01 vizSy, 2010 dks
i+QuhZpj dk foØ; fd;k x;kAjkf'k(#-)
31 ekpZ] 2011 dks iqLrd ewY; 1,00,000
?kVk;k% iqLrd ewY; osQ i+QuhZpj dk foØ; (50,000)
50,000
10,000 #- osQ i+QuhZpj ij ,d o"kZ osQ fy, ßkl 1,000
40,000 #- osQ i+QuhZpj ij 6 eghus osQ fy, ßkl 2,000
3,000
2018-19
45vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
31 ekpZ, 2011 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iwfrZ osQ fy, ysunkj 15,000 Hkou 6,25,000
cdk;k osru 30,000 ?kVk;k% ßkl (31,250) 5,93,750
iqLrdky; dh iqLrdksa osQ fy, nku 62,500 i+QuhZpj 1,00,000
lkekU; fuf/ 10,00,000 ?kVk;k% foØ; (50,000)
tksM+k% vkf/D; 2,97,750 12,97,750 50,000
?kVk;k% ßkl (3,000) 47,000
vizkIr iQhl 25,000
iqLrdky; iqLrosaQ 1,50,000
?kVk;k% ßkl (22,500) 1,27,500
12% nj dk fofu;ksx 5,00,000
vizkIr C;kt 60,000
cSad esa jksdM+ 50,000
gLrLFk jksdM+ 2,000
14,05,250 14,05,250
1-8 izklafxd O;kikfjd fØ;kdyki
dHkh&dHkh O;kikfjd xfrfof/;k¡ tSls fd& nokbZ ?kj, vLirky] oSQaVhu, lkSan;Z lnu, bR;kfn vius lnL;ksadks rFkk lkekU; turk dks lqfo/k,¡ miyC/ djkus osQ fy, bu laxBuksa esa pykbZ tkrh gSaA bl izdkj dhfLFkfr esa bu izklafxd xfrfof/;ksa ifj.kke osQ fu/kZj.k osQ fy, O;kikj [kkrk rS;kj fd;k tkrk gSA buO;kikfjd xfrfof/;ksa ls izkIr ykHk dks bu laLFkkvksa osQ eq[; mís';ksa dks iwjk djus osQ fy,] ftlosQ fy,;g cukbZ xbZ gS] mi;ksx fd;k tkrk gS vkSj blfy, bUgsa vk; vkSj O;; [kkrs esa gLrkarfjr fd;k tkrk gSAbl laca/ esa nh xbZ izfØ;k bl izdkj gS%
1- bl izdkj dh O;kolkf;d (O;kikfjd) xfrfof/;ksa esa izkIr ykHk ;k gkfu dk fu/kZj.k djus gsrqO;kikj [kkrk rS;kj dhft,A lHkh ykxrsa rFkk vkxe izR;{k rFkk iw.kZ :i ls bu xfrfof/;ksa lslacaf/r O;kikfjd [kkrs esa vfHkys[ku fd;k tk,xkA O;kikj [kkrs dk 'ks"k vk; vkSj O;; [kkrs esagLrkarfjr djsaxsA
2- vk; vkSj O;; [kkrk, O;kikj [kkrs osQ lkFk lHkh vU; vk; vkSj O;;ksa ftudk vfHkys[ku O;kikj[kkrs esa ugha gqvk gS, dks vfHkysf[kr djsxkA vk; vkSj O;; ls izkIr vkf/D; ;k ?kkVs dksiw¡th@lkekU; fuf/ esa gLrkarfjr fd;k tk,xkA
2018-19
46 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 1515151515
fuEu 'ks"k IyhtsaV Dyc dh iqLrdksa ls 31 ekpZ, 2012 dks lekIr o"kZ osQ fy, yh xbZ gS%
fooj.k jkf'k(#-)
31 ekpZ, 2011 dks iw¡th fuf/ 2,05,000
31 ekpZ, 2011 dks i+QuhZpj 21,000
o"kZ osQ nkSjku i+QuhZpj fy;k 23,500
31 ekpZ, 2011 dks fcfy;MZ lkexzh vkSj vU; lgk;d est+ 22,250
31 ekpZ, 2011 dks pkbZuk XykWl vkSj dVyjh rFkk ykbusu 6,250
o"kZ osQ nkSjku tyiku ls izkfIr;k¡ 9,68,000
31 ekpZ, 2011 dks tyiku LVkWd 9,750
o"kZ osQ nkSjku fcfy;MZ :e ls izkfIr;k¡ 86,000
o"kZ osQ nkSjku izkIr pank 88,750
o"kZ osQ nkSjku tek ij izkIr C;kt 6,000
lfpo dks lEekukFkZ ikfjrksf"kd dk Hkqxrku 80,000
tyiku osQ fy, Ø; 5,59,500
fdjk;k vkSj njsa 87,250
et+nwjh (tyiku 1,25,000 #-) 2,30,750
ejEer vkSj uohuhdj.k 44,750
izdk'k 44,250
bZa/u 33,500
fofo/ O;; 8,000
31 ekpZ, 2011 dks gLrLFk jksdM+ 4,375
31 ekpZ, 2011 dks cSad 'ks"k 36,875
31 ekpZ, 2011 dks 10% dh nj ls cSad esa tek 1,00,000
31 ekpZ, 2011 dks lekIr o"kZ osQ fy, 7,500 #- osQ foØ; osQ fy, Hkqxrku lfEefyr gSA 31
ekpZ, 2012 dks tyiku dk LVkWd 11,250 #- gSA pans ls izkIr jkf'k esa 12,000 #- fiNys o"kZ osQ fy,vkSj 3,000 #- vxys o"kZ osQ fy, gSA 31 ekpZ, 2012 dks vizkIr pank 12,500 #- gSA ßkl fuEu njls yxk;k tk,xk%
(v)i+QuhZpj ij 10% dh nj ls_ (c) fcfy;MZ est+ vkSj lgk;d ij 12% dh nj ls_ (l)pkbuk Xykl vkSj dVyjh ij 20% dh nj lsA
LVki+Q osQ jgus dh ykxr vuqekfur 68,750 #- gS ftlesa ls 50,000 #- tyiku ls fy, tk,¡xsAizkfIr ,oa Hkqxrku [kkrk, vk; vkSj O;; [kkrk rFkk rqyu i=k tyiku osQ dk;Z dks vyx ls n'kkZrs
gq, rS;kj djsaA 31 ekpZ, 2012 dks gLrLFk jksdM+ 8,500 #- gSA
2018-19
47vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
gyIyhtsaV Dyc dh iqLrosaQ
31 ekpZ, 2012 dks lekIr o"kZ osQ fy,izkfIr ,oa Hkqxrku [kkrk
uke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
vkjafHkd 'ks"k fdjk;k vkSj njsa 87,250
gLrLFk jksdM+ 4,375 et+nwjhcSad esa jksdM+ 36,875 41,250 tyiku 1,25,000
pank 88,750 vU; 1,05,750 2,30,750
tek ij C;kt 6,000 ejEer vkSj uohuhdj.k 44,750
tyiku ls izkfIr 9,68,000 i+QuhZpj Ø; 23,500
fcfy;MZ ls izkfIr 86,000 lfpo dk lEekukFkZ ifjrksf"kd 80,000
tyiku osQ fy, Ø; 5,59,500
izdk'k 44,250
bZa/u 33,500
fofo/ O;; 8,000
vafre 'ks"kgLrLFk jksdM+ 8,500
cSad jksdM+ 70,000 78,500
('ks"k jkf'k)
11,90,000 11,90,000
31 ekpZ, 2012 dks lekIr o"kZ osQ fy, O;kikfjd [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
vkjafHkd LVkWd 9,750 Hkkstuky; ls izkfIr;k¡ 9,68,000
Ø; 5,59,500 LVki+Q osQ jgus dk O;; 68,750
?kVk;k% fiNys o"kZ dk LVkWd (7,500) 5,52,000 vafre LVkWd 11,250
et+nwjh 1,25,000
Xykl dVyjh ij ßkl 1,250
LVki+Q osQ jgus dk O;; 50,000
b±/u 33,500
ykHk vk; vkSj O;; [kkrs 2,76,500
esa gLrkarfjr10,48,000 1,048,000
2018-19
48 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 ekpZ, 2012 dks lekIr o"kZ osQ fy,vk; vkSj O;; [kkrk
O;; jkf'k vk; jkf'k(#-) (#-)
et+nwjh 1,05,750 izkIr pank 88,750
ejEer vkSj uohuhdj.k 44,750 tksM+k% bl o"kZ 12,500
lfpo dks lEekukFkZ ikfjrksf"kd 80,000 esa vizkIr 1,01,250
izdk'k 44,250 ?kVk;k% fiNys o"kZ (12,000)
fdjk;k vkSj njsa 87,250 dk vizkIr 89,250
LVki+Q osQ jgus dk O;; 18,750 ?kVk;k% vxys o"kZ dk (3,000)
fofo/ O;; 8,000 vfxze izkIr 86,250
ßkl izkIr C;kt 6,000
i+QuhZpj 4,450 tksM+k% vizkIr 4,000 10,000
fcfy;MZ est+ 2,670 7,120 fcfy;MZ ls izkfIr 86,000
vkf/D;% vk; dk O;; ij 62,880 O;kikfjd [kkrs ls ykHk dk 2,76,500
vkf/D; gLrkarj.k
4,58,750 4,58,750
31 ekpZ, 2012 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th fuf/ 2,05,000 i+QuhZpjtksM+k% vkf/D; 62,880 2,67,880 vkjafHkd 'ks"k 21,000
vfxze izkIr pank 3,000 tksM+k% tek 23,500
44,500
?kVk;k% ßkl (4,450) 40,050
fcfy;MZ est+ 22,250
?kVk;k% ßkl (2,670) 19,580
Xykl o dVyjh 6,250
?kVk;k% ßkl (1,250) 5,000
Hkkstuky; LVkWd 11,250
vizkIr pank 12,500
vftZr@vizkIr C;kt 4,000
cSad tek 1,00,000
gLrLFk jksdM+ 8,500
cSadLFk jksdM+ 70,000
2,70,880 2,70,880
2018-19
49vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
mnkgj.k 1616161616
31 ekpZ, 2012 dks lekIr o"kZ osQ fy, euksjatu Dyc dk vk; vkSj O;; [kkrk rS;kj djsa vkSj bl frfFkdk fuEu lwpukvksa }kjk rqyu i=k rS;kj djsaA
31 ekpZ, 2012 lekIr o"kZ osQ fy,uke izkfIr ,oa Hkqxrku [kkrk tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk 24,000 fdjk;k vkSj njsa 48,750
pank i+QuhZpj dk Ø; 40,000
2010&11 23,250 [ksy lkexzh osQ ysunkj 61,000
2011&12 3,36,000 [ksy lkexzh dk Ø; 10,000
2012&13 13,000 3,72,250 iqjLdkj nsus dh ykxr 20,750
[ksy lkexzh dk foØ; 26,000 eSp O;; 35,150
izos'k 'kqYd 40,000 fofo/ O;; 1,50,000
lkekU; nku 20,250 'ks"k vk@ys 1,34,050
iqjLdkj fuf/ osQ fy, vuqnku 14,000
iqjLdkj fuf/ osQ fofu;ksx ij C;kt 1,500
fofo/ izkfIr;k¡ 1,700
4,99,700 4,99,700
vfrfjDr lwpuk,¡%
fooj.k 01 vizSy] 2015 31 ekpZ] 2016
[ksy lkexzh 20,000 25,000
i+QuhZpj 2,00,000 \5% iqjLdkj fuf/ dk fofu;ksx 60,000 \[ksy lkexzh osQ fy, ysunkj 7,000 14,750
'ks"k pank 23,750 \iqjLdkj fuf/ 60,000 \fdjk;s dk vfxze Hkqxrku - 3,750
cdk;k fdjk;k 3]750 &cdk;k fofo/ O;; 11,400 20,100
fofo/ O;; dk vfxze Hkqxrku 3,750 4,250
20,000 #- iqLrd ewY; dh [ksy lkexzh dk Ø;] i+QuhZpj ij10% dh nj ls ßl yxk,¡A izos'k 'kqYd dks vk/k iw¡thxrekusxsA Dyc esa 1,440 lnL; gSa izR;sd dk okf"kZd pank 250 #-gSA 01 vizSy, 2011 dks vfxze izkIr pank 7,000 #- gSA
2018-19
50 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gyeuksjatu Dyc dh iqLrosaQ
31 ekpZ, 2012 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrkuke tekO;; jf'k vk; jkf'k
(#-) (#-)fdjk;k 48,750 pank 3,36,000
?kVk;k% vkjafHkd (3,750) tksM+k% vfxze izkIr cdk;k (2011) 7,000
45,000 tksM+k% 2010&2011 17,000 3,60,000
?kVk;k% vfxze Hkqxrku (3,750) 41,250 osQ fy, vizkIr[ksy lkexzh (3,60,000 #- & 3,43,000#-)vkjafHkd LVkWd 20,000 lkekU; nku 20,250
tksM+k% ysunkjksa dks Hkqxrku 61,000 izos'k 'kqYd 20,000
81,000 [ksy lkexzh (foØ; ij ykHk) 6,000
tksM+k% vafre ysunkj 14,750 (26,000&20,000)95,750
tksM+k% jksdM+ Øa; 10,000 fofo/ izkfIr;k¡ 1,700
1,05,750
?kVk;k% vkjafHkd ysunkj (7,000)
98,750
?kVk;k% [ksy lkexzh (20,000)
dk foØ;78,750
?kVk;k% vafre LVkWd (25,000) 53,750
eSp O;; 35,150
i+QuhZpj ij ßkl 24,000
fofo/ O;;Hkqxrku 150,000
?kVk;k% cdk;k (11,400)
(2010&2011)1,38,600
?kVk;k% vfxze Hkqxrku (4,250)
(2010&2011)1,34,350
tksM+k% cdk;k 20,100
1,54,250
tksM+k% vfxze Hkqxrku 3,750 1,58,200
(2009&2010)vkf/D; (vk; dk O;; 95,600
ij vkf/D;)4,07,950 4,07,950
2018-19
51vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
31 ekpZ, 2011 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th fuf/ ('ks"k jkf'k) 2,42,350 i+QuhZpj 2,00,000
iqjLdkj fuf/ 60,000 5% buke fuf/ esa fofu;ksx 60,000
[ksy lkexzh osQ fy, ysunkj 7,000 vizkIr pank 23,750
vfxze izkIr pank 7,000 [ksy lkexzh dk LVkWd 20,000
cdk;k O;; fofo/ O;; dk 3,750
fdjk;k 3,750 vfxze esa Hkqxrkufofo/ O;; 11,400 15,150 gLrLFk jksdM+ 24,000
3,31,500 3,31,500
31 ekpZ, 2012 dks euksjatu Dyc dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th fuf/ 2,42,350 i+QuhZpjtksM+k% vkf/D; 95,600 vkjafHkd 'ks"k 2,00,000
tksM+k% izos'k 'kqYd 20,000 3,57,950 tksM+k% tek 40,000
iqjLdkj fuf/ 60,000 2,40,000
tksM+k% nku 14,000 ?kVk;k% ßkl (24,000) 2,16,000
izkIr C;kt 1,500 5% iqjLdkj fuf/ fofu;ksx 60,000
vizkIr C;kt * 1,500 vizkIr pank77,000 (2010&2011) 500
?kVk;k% iqjLdkj fn, (20,750) 56,250 (2011&2012) 17,000 17,500
[ksy lkexzh osQ fy, ysunkj 14,750 [ksy lkexzh dk LVkWd 25,000
vfxze izkIr pank 13,000 fofo/ O;;ksa dk vfxze Hkqxrku 4,250
cdk;k fofo/ O;; 20,100 vfxze Hkqxrku fdjk;k 3,750
iqjLdkj fuf/ fofu;ksx ij vizkIr C;kt 1,500
gLrLFk jksdM+ 1,34,050
4,62,050 4,62,050
fVIi.kh% * 5% dh nj ls iqjLdkj fuf/ fofu;ksx ij C;kt dh jkf'k 3,000 #- gS tcfd osQoy 1,500 #- izkIrgq, gaS] blfy, 'ks"k dks vizkIr C;kt osQ :i esa ekusaxsA
2018-19
52 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fofHkUu ensa ftuesa vusd O;ogkj lfEefyr gSa dks iFkd :i ls [kkrk rS;kj djus osQ fy, izkFkfedrknh tk,xhA bl fLFkfr esa pans osQ fy, [kkrk] fofo/ O;; vkSj [ksyowQn lkexzh dks d{kk dhxfrfof/;ksa esa cuk;k tk,xkA
mnkgj.k 1717171717
f'ko&b&ukjk;.k ,twosQ'ku VªLV 31 ekpZ, 2012 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrk rFkk vk;vkSj O;; [kkrs osQ laca/ esa fuEu lwpuk,¡ miyC/ djkrh gSaA
31 ekpZ, 2012 dks lekIr o"kZ osQ fy,izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
01 vizSy, 2011 dks gLrLFk jksdM+ 3,000 NikbZ vkSj ys[ku lkexzh 6,000
01 vizSy, 2011 dks cSad esa jksdM+ 15,000 fctyh vkSj ikuh 2,600
pank% fdjk;k 21,000
2010&11 12,000 foKkiu 2,820
2011&12 46,000 fofo/ O;; 4,400
2012&13 15,600 73,600 LVkWi+Q dk osru 85,000
izos'k 'kqYd 25,200 i+QuhZpj dk Ø; 28,000
V~;w'ku i+Qhl lEekukFkZ ikfjrksf"kd 15,000
2011&12 80,000 iqLrosQa 5,000
2012&13 10,000 90,000 31 ekpZ , 2012 dks gLrLFk jksdM+ 9,180
fofu;ksx ij C;kt% 31 ekpZ , 2012 dks cSad esa jksdM+ 45,000
2010&11 4,000
2011&12 6,000 10,000
fofo/ izkfIr;k¡ 7,200
2,24,000 2,24,000
31 ekpZ, 2011 dks fuEu 'ks"k n'kkZ, x, gSaAfofu;ksx 1,60,000 #-] i+QuhZpj 40,000 #- vkSj iqLrosQa 20,000 #-
2018-19
53vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
31 ekpZ, 2012 dks lekIr o"kZ osQ fy,vk; vkSj O;; [kkrk
uke tek
O;; jkf'k vk; jkf'k(#-) (#-)
NikbZ vkSj ys[ku lkexzh 7,800 pank 46,000
fctyh vkSj ikuh 2,600 fofu;ksx ij C;kt 6,800
fdjk;k 24,000 fofo/ vk; 7,200
LVkWi+Q dk osru 84,000 V~;w'ku i+Qhl 90,000
foKkiu 3,200
lEekukFkZ ikfjrksf"kd 15,000
fofo/ O;; 4,400
i+QuhZpj ij ßkl 4,000
vkf/D; (vk; dk O;; ij vkf/D;) 5,000
1,50,000 1,50,000
izkjafHkd vkSj vafre rqyu i=k cuk,¡A
gy
f'ko&,&ukjk;.k ,twosQ'ku VªLV dh iqLrosaQ31 ekpZ, 2011 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th@lkekU; fuf/ 2,54,000 fofu;ksx 1,60,000
('ks"k jkf'k) i+QuhZpj 40,000
iqLrosQa 20,000
vizkIr pank 12,000
fofu;ksx ij vftZr C;kt 4,000
gLrLFk jksdM+ 3,000
cSadLFk jksdM+ 15,000
2,54,000 2,54,000
2018-19
54 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
f'ko&,&ukjk;.k ,twosQ'ku VªLV dk31 ekpZ] 2012 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
vfxze V~;w'ku i+Qhl 10,000 fofu;ksx 1,60,000
cdk;k fdjk;k 3,000 i+QuhZpj 40,000
cdk;k foKkiu 380 ?kVk;k% ßkl (4,000)
NikbZ ,oa ys[ku lkexzh cdk;k 1,800 36,000
vfxze pank 15,600 tksM+k% Ø; 28,000 64,000
iw¡th@lekU; fuf/ 2,54,000 iqLrosQa 20,000
tksM+k% izos'k 'kqYd 25,200 tksM+k% Ø; 5,000 25,000
tksM+k% vkf/D; 5,000 2,84,200 vftZr C;kt 800
vizkIr V~;w'ku i+Qhl 10,000
LVkWi+Q dks vfxze osru 1,000
gLrLFk jksdM+ 9,180
cSadLFk jksdM+ 45,000
3,14,980 3,14,980
fVIi.kh%1- pkyw o"kZ esa vk; vkSj O;; [kkrk fofu;ksx ij C;kt ls 6,800 #- vk; dks n'kkZrk gS tcfd izkfIr ,oa
Hkqxrku [kkrk 6,000 #- n'kkZrk gS] 800 #- varj dk vFkZ ;g gS fd fofu;ksx ij C;kt izkIr gS ijarqo"kZ osQ nkSjku izkIr ugha gq, gSaA
2- vk; vkSj O;; [kkrk 90,000 #- dks V~;w'ku i+Qhl ls vk; dks n'kkZrk gS gkyk¡fd izkfIr ,oa Hkqxrku [kkrko"kZ 2012&13 osQ fy, 10,000 #- vkSj 2011&12 osQ fy, 8,00,000 #- dks V~;w'ku i+Qhl ls izkfIr;ksadks n'kkZrk gSA ;g O;Dr gS fd 2011&12 o"kZ osQ fy, V;w'ku iQhl osQ 10,000 #- vHkh rd vizkIrgSa (V~;w'ku i+Qhl cdk;k gS)
3- izkfIr ,oa Hkqxrku [kkrk, LVkWi+Q osQ osru osQ fy, 85,000 #- dk ,d Hkqxrku n'kkZrk gS, ysfdu vk;vkSj O;; [kkrk] LVkWi+Q vkSj osru osQ fy, 84,000 #- dk O;; n'kkZrk gSA blls vk'; gS fd 1,000
#- dk vkf/D; tks fd izkfIr ,oa Hkqxrku [kkrs }kjk n'kkZ;k x;k gS ;k rks xr o"kZ ls lacaf/r gS vkSj;k fiQj vkxkeh o"kZ lsA ;gk¡ LVkWiQ osru tks fd 100 #- osQ xr o"kZ 2013&14 osQ var esa cdk;kgksus dk dksbZ izek.k ugha gSa blfy, 1,000 #- dk Hkqxrku LVkWi+Q dks osru osQ fy, vfxze osru ekuktk,xkA
2018-19
55vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
bl vè;k; esa iz;qDr 'kCn
1- vykHkdkjh laLFkk,¡2- izkfIr ,oa Hkqxrku [kkrk3- vk; vkSj O;; [kkrk4- izos'k 'kqYd5- vkthou lnL;rk 'kqYd6- fo'ks"k izkfIr;k¡7- pank8- nku
lkjka'k
1- ykHk vftZr djus okyh laLFkk,¡ vkSj vykHkdkjh laLFkkvksa esa varj% ykHk vftZr djus okyh laLFkkvksa esavius fu;ksDr dks foÙkh; ykHk iznku djus osQ fy, mRiknu O;kikj, cSafoaQx rFkk chek bR;kfnxfrfof/;k¡ lfEefyr gSaA vykHkdkjh laLFkkvksa dk vfLrRo blosQ lnL;ksa ;k lekt dks lsok,¡ iznku djusosQ fy, gksrk gSA
2- vykHkdkjh laLFkkvksa osQ fy, i`Fkd ys[kkadu O;ogkj dh vko';drk% tSls fd vykHkdkjh laLFkkvksa dkizkFkfed mís'; lsok Hkkouk gksrk gSA buosQ izca/dksa }kjk fy, x, fu.kZ; vkSj ykHk vftZr djus okysizfr"Bkuksa esa fy, x, fu.kZ; esa varj gksrk gSA varj dh izÑfr ;g n'kkZrh gS fd foÙkh; lwpuk,¡ ftuij ;g vk/kfjr gSa, lwpukvksa vkSj izn'kZu esa varj vo'; gksxkA
3- vykHkdkjh laLFkkuksa }kjk rS;kj lS¼kafrd foÙkh; fooj.kksa dh izÑfr dh O;k[;k% vykHkdkjh laLFkk,¡ ftuosQ[kkrs f}vadu cgh[kkrk iz.kkyh ij vk/kfjr gksrs gSaA viuh vko';drkvksa dh iwfrZ osQ lkekU;r% rhulS¼kafrd fooj.k rS;kj djrs gSaA buesa izkfIr ,oa Hkqxrku [kkrk, vk; vkSj O;; [kkrk rFkk rqyu i=klfEefyr gSaA izkfIr ,oa Hkqxrku [kkrk jksdM+ cgh dk lkjka'k gS tks fd lHkh jksdM+ izkfIr;ksa ,oa Hkqxrkuksadk vfHkys[ku, iw¡th vkSj vkxe enksa vkSj pkyw o"kZ ls lacaf/r enksa vkSj og tks xr o"kZ vkSj vkxkeho"kZ ls lacaf/r gS, esa varj fd, fcuk djrk gSA
vk; vkSj O;; [kkrk ,d vk; fooj.k gS] tks fd vkxe vk;ksa dk vkxe O;;ksa ij vkf/D; vkSjblosQ foijhr ,d fo'ks"k ys[kkadu o"kZ osQ fy, laLFkkuksa osQ lHkh fØ;kdykiksa osQ ifj.kkeLo:i fu/kZj.k djus osQ fy, rS;kj fd;k tkrk gSA ;|fi bls ykHk vftZr djus okys izfr"Bkuksa osQ O;kikj ,oaykHk ,oa gkfu [kkrs osQ LFkkukiUu ekuk tkrk gS ysfdu bu nksuksa fooj.kksa dh vo/kj.kk esa oqQN varjgSaA ys[kkadu o"kZ osQ var esa bl frfFk ij foÙkh; fLFkfr dks Kkr djus osQ fy, rqyu i=k dks rS;kjfd;k tkrk gSA blesa lfEefyr gS] iw¡th fuf/ vkSj lafpr fuf/, fof'k"V mís'; fuf/ vkSj ck,¡ i{k;k nkf;Ro i{k esa pkyw nkf;Ro vkSj nk,¡ i{k ;k ifjlaifÙk i{k esa LFkk;h ifjlaifÙk;k¡ vkSj pkywifjlaifÙk;k¡A
2018-19
56 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
4- izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrs eas varj% izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSjO;; [kkrs esa vusd varj ik, tkrs gSa tks fd mudh izÑfr rFkk nksuksa fooj.kksa dk izek.k gksrs gSaAtcfd igys esa nksuksa iw¡th vkSj vkxe izkfIr ,oa Hkqxrku tks fd fdlh Hkh ys[kk vof/ ls lacaf/rgksa rFkk ckn okys esa dsoy vkxe ensa tks fd pkyw ys[kk o"kZ ls lacaf/r gksrs gSa] dks izysf[kr fd;ktkrk gSA ckn okys esa xSj&jksdM+ ensa tSls LFkk;h ifjlaifÙk;ksa ij ßkl vkSj cdk;k vk; vkSj O;; n'kkZ,tk,¡xs ysfdu igys okys esa budks 'kkfey ugha fd;k tk,xkA izkfIr ,oa Hkqxrku [kkrk ,d vkjafHkd'ks"k j[krk gS tcfd vk; vkSj O;; [kkrk ;g ugha j[krkA igys okys [kkrs dk vafre 'ks"k, vafrefrfFk ij jksdM+ vkSj cSad 'ks"k n'kkZrk gS tcfd ckn okys [kkrs laLFkku dh xfrfof/;ksa ls vkf/D; ;k?kkVk dks iznf'kZr djrs gSaA
5- izkfIr ,oa Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukuk% blosQ fy, t:jh ik¡p pj.k gSa% (i) vkxe izkfIRk;ksadk uke i{k esa lek;kstu ftlesa lfEefyr gS, viz;kIr vk; vkSj pkyw o"kZ ls lacaf/r igys izkIr vk;vkSj cdk;k ;k vfxze izkIr jkf'k dks vyx djsaxsA (ii) vkxe Hkqxrkuksa dks tek i{k esa lek;kstuA(iii) xSj&jksdM+ O;;ksa vkSj gkfu;ksa dks igpkuuk rFkk mUgsa vk; vkSj O;; [kkrs osQ uke i{k esa n'kkZukA(iv) vk; vkSj O;; [kkrs osQ uke@tek i{k esa O;kikfjd lkekftd xfrfof/;ksa ls gksus okys ykHk ;k gkfudks n'kkZuk vkSj x.kuk djukA (v) vk; vkSj O;; [kkrs osQ vafre 'ks"k dk fu/kZj.k vkf/D; ;k ?kkVs osQ:i esa djukA
vH;kl osQ fy, iz'u
y?kq mÙkjh; iz'u
1- vykHkdkjh laLFkkvksa dk vk'k; Li"V dhft,A2- izkfIr ,oa Hkqxrku [kkrs dk vFkZ Li"V dhft,A3- vk; vkSj O;; [kkrs dk vFkZ Li"V dhft,A4- izkfIr vkSj Hkqxrku [kkrs osQ mís'; D;k gSa\5- izkfIr vkSj Hkqxrku [kkrs ls vk; vkSj O;; [kkrk cukus osQ fy, dkSu&dkSu ls pj.k gSa\6- pank D;k gS\ bldh x.kuk fdl izdkj dh tkrh gS\7- iw¡th fuf/ D;k gS\ bldh x.kuk fdl izdkj dh tkrh gS\
fuca/kRed iz'u
1- dFku Li"V dhft,% ^^izkfIr ,oa Hkqxrku [kkrk, jksdM+ cgh dk lkjka'k gS**A2- vykHkdkjh laLFkkvksa dks vk; vkSj O;; [kkrk, O;kikfjd izfr"Bkuksa osQ ykHk&gkfu [kkrs osQ leku gksrk
gSA dFku dh foospuk dhft,A3- izkfIr ,oa Hkqxrku [kkrk rFkk vk; vkSj O;; [kkrs esa varj Li"V dhft,A4- vk; vkSj O;; [kkrk rFkk izkfIr ,oa Hkqxrku [kkrs osQ vk/kjHkwr mís';ksa dks Li"V dhft,A
2018-19
57vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
5- vykHkdkjh laLFkkvksa osQ }kjk fuEu enksa osQ fy, fd, tkus okys O;ogkj dks n'kZk,a%(i) okf"kZd pank(ii) fof'k"V nku(iii) LFkk;h ifjlaifÙk;ksa dk foØ;(iv) iqjkus lkIrkfgdksa@ikf{kdksa dk foØ;(v) [ksyowQn osQ lkeku dk foØ;(vi) vkthou lnL;rk 'kqYd
6- vk; vkSj O;; [kkrs esa mu enksa dk O;ogkj n'kkZb, tc muosQ fy, ,d fof'k"V fuf/ gksA7- izkfIr ,oa Hkqxrku [kkrk D;k gS\ ;g vk; vkSj O;; [kkrs ls fdl izdkj fHkUu gS\
vafdd iz'u
1- ,d gSYFk Dyc dh jksdM+ iqLrd ls fy, x, fuEu fooj.kksa }kjk izkfIr ,oa Hkqxrku [kkrk rS;kj dhft,A
#-
vkjafHkd 'ks"k%gLrLFk jksdM+ 5,000
cSad jksdM+ 25,000
pank 1,65,000
nku 35,000
fofu;ksx Ø; 80,000
fdjk;k Hkqxrku 20,000
lkekU; O;; 21,500
Mkd O;; 2,000
dksfj;j O;; 1,000
fofo/ O;; 2,500
vafre gLrLFk jksdM+ 12,000
(mÙkj% cSadLFk jksdM+ ('ks"k) 91,000 #-)2- gfjeksgu /ekZFkZ laLFkku dk izkfIr ,oa Hkqxrku [kkrk fn;k x;k gS%
31 ekpZ] 2015 izkfIr ,oa Hkqxrku [kkrkizkfIr;k¡ jkf'k Hkqxrku jkf'k
(#-) (#-)
fiNys o"kZ dk 'ks"k vk@yk i+QuhZpj 3,000
fofu;ksx 55,000
cSadLFk jksdM+ 22,000 Hkou osQ fy, vfxze 20,000
gLrLFk jksdM+ 8,800 nku 60,000
nku 32,000 osru 10,400
2018-19
58 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
pank 50,200 fdjk;k ,oa dj 4,000
chek fuf/ 60,000 NikbZ 1,000
fjDFk 24,000 Mkd 300
fofu;ksx ij C;kt 3,800 foKkiu 1,100
tek ij C;kt 800 chek 4,800
iqjkus v[kckjksa dk foØ; 500 'ks"k vk@yscSad esa jksdM+ 32,000
gLrLFk jksdM+ 10,500
2,02,100 2,02,100
31 ekpZ] 2015 dks lekIr gksus okys o"kZ osQ fy, fuEu lwpukvksa dks è;ku esa j[kdj vk; vkSj O;; [kkrk rS;kj dhft,%(i) ;g fu/kZfjr fd;k x;k gS fd olh;r vkSj nku esa izkIr 50% jkf'k dks vk; ekuk tk,xkA(ii) fn, x, nkf;Ro gSa%
fdjk;k 800 #-, osru 1,200 #-, foKkiu 200 #-(iii) fofu;ksx ij C;kt dh vizkIr jkf'k 2,000 #-
(mÙkj % vk; dk O;; ij vkf/D; 1,500 #-)3- fn, x, fooj.kksa ls vk; vkSj O;; [kkrk rS;kj dhft,
fooj.k jkf'k(#-)
i+Qhl ,df=kr] fiNys o"kZ osQ [kkrksa ls 80,000 #- lfgr 5,20,000
o"kZ dh cdk;k i+Qhl 30,000
osru Hkqxrku fiNys o"kZ osQ [kkrksa ls 5,000 #- lfgr 68,000
o"kZ osQ var esa cdk;k osru 3,000
euksjatu O;; 8,000
VwukZeasV O;; 25]000ehfVax O;; 18,000
;k=kk O;; 7,000
iqLrd vkSj ikf{kdksa dk Ø; 31,000 #- dh iqLrdksa osQ Ø; lfgr 40,000
fdjk;k 15,000
Mkd] rkj ,oa nwjHkk"k 6,000
NikbZ ,oa ys[ku lkexzh 18,000
izkIr nku 25,000
(mÙkj% vk; dk O;; ij vkf/D; 3,23,000 #-)
2018-19
59vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
4- ,d LiksV~lZ Dyc dh oqQN enksa ls lacaf/r lwpuk,¡ fuEu gSaA bu enksa dks Dyc osQ vk; vkSj O;; [kkrs rFkkrqyu i=k esa n'kkZb;sA
fooj.k jkf'k(#-)
[ksy fuf/ 01 vizSy] 2016 dks 35,000
[ksy fuf/ fofu;ksx 35,000
[ksy fuf/ ij C;kt 4,000
[ksy fuf/ osQ fy, vuqnku 15,000
[ksy iqjLdkj 10,000
[ksy vk;kstu ij O;; 4,000
lkekU; fuf/ 80,000
lkekU; fuf/ fofu;ksx 80,000
lkekU; fuf/ fofu;ksx ij C;kt 8,000
(mÙkj % [ksy fuf/ dk 'ks"k 40,000 #-)5- 31 ekpZ] 2013 dks lekIr o"kZ osQ fy, cksEcs oqeSu fØosQV Dyc dk vk; vkSj O;; [kkrk vkSj rqyu i=k
rS;kj djrs le; fuEu enksa osQ lkFk D;k O;ogkj djsaxs\
fooj.k (#-)
(v) o"kZ osQ nkSjku LFkk;h iosfy;u osQ fuekZ.k osQ fy, izkIr vuqnku 12,25,000
31 ekpZ] 2013 rd fuekZ.k ij O;; 10,80,000
iosfy;u fuekZ.k ij O;; dh oqQy vuqekfur jkf'k 25,00,000
(c) VwukZesaV fuf/01 vizSy, 2012 dks 'ks"k 10,700
o"kZ osQ nkSjku VwukZesaV osQ fy, izkIr pank 65,800
VwukZesaV osQ fy, o"kZ osQ nkSjku fd, O;; 72,400
(l) o"kZ osQ nkSjku izkIr vkthou lnL;rk 'kqYd 28,000
dkj.k lfgr mÙkj nhft,A
(mÙkj % (v) iosfy;u fuf/ dk 'ks"k 1,45,000 #-_ (c) VwukZesaV fuf/ dk 'ks"k 4,100 #-_ (l) vkthoulnL;rk 'kqYd iw¡thxr izkfIr gSA
6- vMYV fyVjslh laLFkku }kjk fn, x, izkfIr ,oa Hkqxrku [kkrs rFkk fuEu lwpukvksa osQ vk/kj ij31, fnlacj] 2013 o"kZ osQ fy, vk; vkSj O;; [kkrk rFkk vkjafHkd rqyu i=k rS;kj dhft,A
2018-19
60 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 fnlacj] 2013 dks izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk lkekU; O;; 3,200
gLrLFk jksdM+ 4,000 v[kckj 1,850
cSadLFk jksdM+ 15,550 fo|qr 3,000
pank cSad esa LFkk;h tek 18,000
2012 1,200 (30 flracj 2013 dks)2013 26,500 nj 10% izfr o"kZ2014 500 28,200 iqLrosQa 7,000
osru 3,600
iqjkus v[kckjksa dk foØ; 1,250 fdjk;k 6,500
ljdkj }kjk lgk;rk 12,000 Mkd O;; 300
iqjkus i+QuhZpj dk foØ; i+QuhZpj (Ø;) 10,500
(iqLrd ewY; 5,000 #-) 3,700 'ks"k vk@ysLFkk;h tek ij izkIr C;kt 450 gLrLFk jksdM+ 3,000
cSadLFk jksdM+ 8,200
65,150 65,150
lwpuk,¡1- cdk;k pank
31-03-2012 dks 2,000 #- vkSj 31-03-2013 dks 1,500 #-2- 31-03-2013 dks cdk;k osru 600 #- vkSj ,d eghus dk fdjk;k vfxze Hkqxrku fd;k x;kA3- 01-04-2013 ij laLFkku osQ ikl i+QuhZpj 12,000 #- rFkk iqLrosaQ 5,000 #-(mÙkj % vkf/D; 22,300 #- vkjafHkd iw¡th fuf/ 38,550 #- rqyu i=k dk tksM+ 61,950 #-)
7. 31 fnlacj] 2013 dks ukjh dY;k.k lfefr }kjk fd, x, jksdM+ O;ogkjksa osQ [kkrksa dk fooj.k bl izdkj gSA
uke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
fiNys o"kZ dk 'ks"k 2,270 fdjk;k 6,600
pank 32,500 fo|qr izHkkj 3,200
vkthou lnL;rk 'kqYd 3,250 izoDrk 'kqYd 730
nku 2,500 dk;kZy; O;; 1,480
euksjatu ls ykHk 7,250 NikbZ ,oa ys[ku lkexzh 1,050
iqjkuh iqLrdksa dk foØ; 750 dkuwuh O;; 1,870
(iqLrd ewY; 1,000 #-) iqLrosaQ 6,500
2018-19
61vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
C;kt 350 i+QuhZpj Ø; 8,600
uqDdM+ ukVd ij O;; 1,300
gLrLFk jksdM+ 8,040
cSad esa jksdM+ 9,500
48,870 48,870
fuEu lek;kstuksa osQ i'pkr vki vk; vkSj O;; [kkrk rS;kj dhft,A(v)750 #- pank vHkh izkIr gksuk ckdh gS, ijarq pans esa 500 #- o"kZ 2014 osQ fy, 'kkfey gSA(c) o"kZ osQ vkjaHk esa la?k osQ ikl 2,000 #- dk Hkou vkSj 3,000 #- dk i+QuhZpj vkSj 2,000 #- dh
iqLrosQa gSaA(l)i+QuhZpj ij 5% dh nj ls (Ø; lfgr) iqLrd ij 10% dh nj ls vkSj Hkou ij 5% dh nj
ls ßkl yxk,A(mÙkj vkf/D; 24,040)
8- fuEu izkfIr ,oa Hkqxrku [kkrk bafM;u LiksVlZ Dyc dk gSA 31 ekpZ, 2013 dks vk; vkSj O;; [kkrk vkSj rqyui=k rS;kj djsaA
31 fnlacj] 2013 dks o"kZ dh lekfIr ijizkfIr ,oa Hkqxrku [kkrk
uke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk 7,890 osru 11,000
pank 52,000 fctyh O;; 5,500
vkthou lnL;rk 'kqYd 2,200 fcfy;MZ [ksy dh Vscy 17,500
izos'k 'kqYd 3,200 dk;kZy; O;; 4,100
VwukZesaV fuf/ 26,000 NikbZ ,oa ys[ku lkexzh 2,300
ykdj dk fdjk;k 1,250 VwukZesaV O;; 18,500
iqjkus [ksy lkeku dh fcØh 2,500 eSnku dh ejEer 2,000
(ykxr 2,200 #-) i+QuhZpj dk Ø; 7,700
iqjkus v[kckj dh fcØh 750 [ksy dk lkeku 12,000
olh;r 37,500 gLrLFk jksdM+ 12,690
cSadLFk jksdM+ 10,000
LFkk;h tek 30,000
(01-10-13 dks 10% izfr o"kZ)1,33,290 1,33,290
2018-19
62 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vU; lwpuk,¡ %pank 31 fnlacj, 2012 dks 1,200 #- vkSj 31 fnlacj, 2013 dks 3,200 #- vizkIr gSA 31 fnlacj, 2013
dks ykWdj dk fdjk;k 250 #- vizkIr gSA 31 fnlacj, 2013 dks osru osQ 1,000 #- cdk;k gSA01 tuojh, 2013 dks Dyc osQ ikl Hkou 36,000 #-] i+QuhZpj 12,000 #-] [ksy dk lkeku 17,500 #-gSA bu enksa ij 10% dh nj ls ßkl yxk,¡ (Ø; lfgr)(mÙkj% vkf/D; 26,300 #-] vkjafHkd iw¡th fuf/ 74,590 #-, vafre rqyu i=k dk ;ksx 1,49,090 #-)
9- tu dY;k.k Dyc osQ fuEu izkfIr vkSj Hkqxrku [kkrs ls 31 ekpZ, 2013 dks lekIr o"kZ osQ fy, vk; vkSjO;; [kkrk rFkk rqyu i=k rS;kj djsaA
31 ekpZ, 2013 dks lekIr o"kZ osQ fy, izkfIr ,oa Hkqxrku [kkrkuke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
01-04-2012 dks gLrLFk jksdM+ 6,800 osru 24,000
pank 60,200 ;k=kk O;; 6,000
nku 3,000 ys[ku lkexzh 2,300
i+QuhZpj dk foØ; 4,000 fdjk;k 16,000
(iqLrd ewY; 6,000 #-) ejEer 700
izos'k 'kqYd 800 iqLrdksa dk Ø; 6,000
vkthou lnL;rk 'kqYd 7,000 Hkou dk Ø; 30,000
fofu;ksx ij C;kt 5,000 31-03-2013 dks gLrLFk jksdM+ 1,800
(iwjs o"kZ osQ fy, 5% nj ls)
86,800 86,800
vfrfjDr lwpuk,¡%
01-04-2012 31-03-2013
(#-) dk (#-) dk
1- vfxze izkIr pank 1,000 3,200
2- vizkIr pank 2,000 3,700
3- ys[ku lkexzh dk LVkWd 1,200 800
4- iqLrosaQ 13,500 16,500
5- i+QuhZpj 16,000 8,000
6- cdk;k fdjk;k 1,000 2,000
(mÙkj % vkf/D; 11,100 #-, vkjafHkd iw¡th fuf/ 1,37,500 #-, rqyu i=k dk ;ksx 1,60,800 #-)
2018-19
63vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
10- 31 ekpZ, 2013 dks lekIr o"kZ osQ fy, 'kadj LiksVlZ Dyc dk izkfIr ,oa Hkqxrku [kkrk uhps fn;k x;k gSA
31 ekpZ, 2013 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku
uke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
vkjafHkd gLrLFk jksdM+ 2,600 fdjk;k 18,000
izos'k 'kqYd 3,200 et+nwjh 7,000
Hkou osQ fy, vuqnku 23,000 fcfy;M~lZ Vscy 14,000
ykWdj dk fdjk;k 1,200 i+QuhZpj 10,000
vkthou lnL;rk 'kqYd 7,000 C;kt 2,000
euksjatu ls ykHk 3,000 Mkd 1,000
pank 40,000 osru 24,000
vafre gLrLFk jksdM+ 4,000
80,000 80,000
fuEu lwpukvksa dh lgk;rk ls vk; vkSj O;; [kkrk vkSj rqyu i=k rS;kj djsaA31 ekpZ, 2012 dks vizkIr pank 1,200 #- vkSj 31 ekpZ, 2013 dk 2,300 #- gS, Mkd fVdVksa dk vkjafHkdLVkWd 300 #- vkSj vafre LVkWd 200 #- gS] 1,500 #- fdjk;k 2015 o"kZ ls lcaf/r gS vkSj 1,500 #- dkHkqxrku vHkh rd ckdh gSA01 viSzy, 2012 dks Dyc osQ ikl 15,000 #- dk i+QuhZpj gSA 31 ekpZ, 2013 dks] i+QuhZpj dk ewY;22,500 #- gSA Dyc us 2013 esa (10% okf"kZd dh nj ls) 2,000 #- dk ½.k fy;k gSA(mÙkj % ?kkVk 6,100 #- vkjafHkd iw¡th fuf/ ?kkVk 2,400 #-, vafre rqyu i=k dk ;ksx 44,500 #-)
11- fuEu izkfIr ,oa Hkqxrku [kkrk vkSj rqyu i=k }kjk 31 fnlacj, 2013 dks lekIr o"kZ osQ fy, vk; vkSj O;;[kkrk vkSj rqyu i=k rS;kj djsaA
31 fnlacj, 2013 dks lekIr o"kZ osQ fy,izkfIr ,oa Hkqxrku [kkrk
uke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
vkjafHkd jksdM+ 'ks"k 12,000 i+QuhZpj 4,000
pank% nwjHkk"k O;; 800
2012 2,000 osru%2013 22,000 24,000 2012 1,000
izos'k 'qYd 2,800 2013 4,000
ykWdj dk fdjk;k 1,000 v[kckj 700
vkthou lnL;rk 'kqYd 1,200 fofo/ O;; 1,000
ljdkjh lgk;rk 11,000 j{kk ck.M~l 18,000
Hkwfe 20,000
vafre jksdM+ 'ks"k 2,500
52,000 52,000
2018-19
64 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 fnlacj, 2012 dks lekIr o"kZ osQ fy, rqyu i=kuke teknkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k
(#-) (#-)vfxze ykWdj fdjk;k 200 gLrLFk jksdM+ 12,000
vfxze izkIr pank 1,000 vizkIr pank 3,000
cdk;k osru 2,000 Hkou 35,000
½.k 10,000
iw¡th fuf/ 36,800
50,000 50,000
(mÙkj% vkf/D; 31,500 #- vafre rqyu i=k dk ;ksx 80,500 #-)
12- fuEu izkfIr ,oa Hkqxrku [kkrs ls 31 ekpZ, 2013 dks lekIr o"kZ osQ fy, vafre [kkrs rS;kj djsa%
31 ekpZ, 2013 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
uke tekizkfIr;k¡ jkf'k Hkqxrku jkf'k
(#-) (#-)'ks"k vk@yk 15,000 i+QuhZpj 18,000
iqjkus i+QuhZpj dk foØ; 4,000 iqLrdky; iqLrosQa 10,000
(ykxr 6,000 #-) osru 72,000
pank lkekU; O;; 18,000
2012&13 18,000 fctyh O;; 12,000
2013&14 60,000 v[kckj 33,800
2014&15 12,000 90,000 Mkd 3,000
iqjkus v[kckj dh fcØh 10,800 ys[ku lkexzh 40,000
euksjatu ls ykHk 44,000 vaosQ{k.k 'kqYd 8,000
fdjk;k 84,000 'ks"k vk@ys 33,000
2,47,800 2,47,800
31 ekpZ, 2012 dks rqyu&i=kuke tek
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
cdk;k osru 6,000 jksdM+ 15,000
iw¡th fuf/ 6,94,000 vizkIr pank 18,000
iqLrdky; iqLrosQa 30,000
i+QuhZpj 37,000
Hkwfe vkSj Hkou 6,00,000
7,00,000 7,00,000
2018-19
65vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
vfrfjDr lwpuk,¡1- Dyc esa 500 lnL; gSaA izR;sd lnL; okf"kZd pans osQ fy, 150 #- dk Hkqxrku djrk gSA2- 31 ekpZ, 2013 dks cdk;k osru dh jkf'k 1,200 #- vkSj osru Hkqxrku esa 6,000 #- o"kZ 2011&12 osQ
fy, gSA3- Hkou vkSj Hkwfe ij 5% ßkl yxk,¡A
(mÙkj% gkfu 200 #-] vafre rqyu i=k dk ;ksx 7,07,000 #-)13- LiksVlZ Dyc dh oqQN enksa osQ laca/ esa lwpuk,¡ fuEu gS, vki budks vk; vkSj O;; [kkrk vkSj rqyu i=k esa
n'kkZ,¡A
fooj.k jkf'k(#-)
01 vizSy, 2013 dks [ksy fuf/ 80,000
[ksy fuf/ fofu;ksx 80,000
[ksy fuf/ fofu;ksx ij C;kt 8,000
[ksy fuf/ osQ fy, nku 30,000
[ksy iqjLdkj dk vyadj.k 16,000
[ksyksa ij O;; 7,000
lkekU; fuf/ 2,00,000
lkekU; fuf/ fofu;ksx 2,00,000
lkekU; fuf/ fofu;ksx ij ykHk 20,000
14- eSf=k; LiksVlZ Dyc dk izkfIr ,oa Hkqxrku [kkrk ;g n'kkZrk gS fd 31 ekpZ, 2014 dks lekIr o"kZ osQ fy,pans osQ :i esa 68,500 #- izkIr gq,A
vfrfjDr lwpuk,¡ %1- 31 ekpZ, 2013 dks vizkIr pank 6,500 #- gSA2- 31 ekpZ, 2013 dks vfxze izkIr pank 4,100 #- gSA3- 31 ekpZ, 2014 dks vizkIr pank 5,400 #- gSA4- 31 ekpZ, 2014 dks vfxze izkIr pank 2,500 #- gSA
31 ekpZ, 2014 dks eSf=k; Dyc osQ vafre [kkrksa esa mi;qDr lwpukvksa dks iznf'kZr djsaA
(mÙkj % 31 ekpZ, 2014 dks vk; vkSj O;; [kkrs esa pans osQ 69,000 #- tek djsaxsA 31 ekpZ, 2014 dksvizkIr pans dh jkf'k dks rqyu i=k osQ ifjlaifÙk i{k esa vkSj 31 ekpZ, 2014 dks 2,500 #- osQ vfxze izkIrpans dks rqyu i=k osQ nkf;Ro i{k esa n'kkZ;k tk,xkA
15- jksgrxh VªLV dk izkfIr ,oa Hkqxrku [kkrk bl izdkj gS%
31 fnlacj] 2013 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrk
uke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
gLrLFk jksdM+ 14,000 fdjk;k 6,000
cSad esa jksdM+ 60,000 osru 12,000
pank% Mkd 300
2018-19
66 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
2012 5,000 fctyh O;; 6,000
2013 83,000 i+QuhZpj dk Ø; 20,000
2014 3,000 91,000 iqLrosQa 3,000
j{kk ckW.M~l 1,50,000
fofu;ksx dk foØ; 90,000 fo|kfFkZ;ksa dh enn 22,000
fofu;ksx ij C;kt 2,000 gLrLFk jksdM+ 10,900
iqjkus i+QuhZpj dk foØ; 3,200 cSad esa jksdM+ 30,000
(iqLrd ewY; 3,000 #-)
2,60,200 2,60,200
31 fnlacj, 2013 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk rS;kj djsa vkSj fuEu lek;kstuksa osQ i'pkr blfrfFk dks rqyu i=k rS;kj djsaA o"kZ 2013 osQ fy, vHkh rd vizkIr pank 7,000 #-] j{kk ckW.M~l ij7,000 #- C;kt vizkI; gS] 1,000 #- dk fdjk;k cdk;k gS foØ; fd, x, fofu;ksx dk iqLrd ewY;80,000 #- gSa 30,000 #- osQ fofu;ksx vHkh ckdh gSA 2016 izkIr pans esa 400 #- vkthou lnL; ls izkIr'kkfey gSA 01 tuojh, 2013 dks oqQy i+QuhZpj dk ewY; 12,000 #- gSA 2014 osQ fy, 2,000 #- osQ osrudk Hkqxrku fd;k x;k gSA
(mÙkj% vkf/D; 63,500 #-] vafre rqyu i=k dk ;ksx 2,68,900 #-)16- 31 fnlacj, 2013 dks lekIr o"kZ osQ fy,, fuEu izkfIr ,oa Hkqxrku [kkrk fnYyh psjhVscy VªLV dh jksdM+ iqLrd
ls cuk;k x;k gSAuke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk nku 11,500
gLrLFk jksdM+ 11,500 fdjk;k vkSj dj 3,200
cSad esa jksdM+ 12,600 osru 6,000
vuqnku 9,000 NikbZ 600
pank 42,800 Mkd 300
olh;r 18,000 foKkiu 4,500
fofu;ksx ij C;kt 4,500 chek 2,000
iqjkus v[kckj dh fcØh 200 i+QuhZpj 21,600
fofu;ksx 23,000
'ks"k vk@ykgLrLFk jksdM+ 9,900
cSad esa jksdM+ 16,000
98,600 98,600
2018-19
67vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
31 fnlacj, 2012 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dks fuEu lek;kstuksa osQ i'pkrrqyu i=k rS;kj djsaA
(v) ;g fu.kZ; gqvk fd nku esa izkIr jkf'k dk 1@3 Hkkx vk; ekuk tk,xkA(c) 3 eghus osQ chek izhfe;e dk vfxze Hkqxrku fd;k gqvk gSA(l) fofu;ksx ij 1,100 #- vftZr C;kt vHkh izkIr ugha gqvk gSA(n) fdjk;k 600 #-] osru 900 #- vkSj foKkiu O;; 1,000 #- 31 fnlacj, 2013 dk cdk;k gSA
(vkf/D; 21]400 #-] vafre rqyu i=k 72]000 #-)17- ,d Dyc osQ fuEu izkfIr ,oa Hkqxrku [kkrs ls, 31 fnlacj, 2013 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk
vkSj bl frfFk dks rqyu i=k rS;kj djsaA
31 fnlacj] 2013 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrkuke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk 3,500 lkekU; O;; 900
pank% osru 16,000
2012 1,800 Mkd 1,300
2013 70,000 fctyh O;; 7,800
2014 3,200 75,000 i+QuhZpj 26,500
iqjkuh iqLrdksa dh fcØh 2,000 iqLrosQa 13,000
(ykxr 3,200 #-) v[kckj 600
gkWy osQ iz;ksx ls fdjk;k 17,000 ehfVax O;; 7,200
v[kckj dh fcØh 400 Vh- oh- 16,000
euksjatu ls ykHk 7,300 'ks"k vk@ys 15,900
1,05,200 105,200
vfrfjDr lwpuk,¡
(v) Dyc esa 100 lnL; gSa izR;sd lnL; 900 #- okf"kZd pans dk Hkqxrku djrk gS 31 fnlacj, 2012
dks 3,600 #- vizkIr pank FkkA(c) 31 fnlacj, 2013 dks cdk;k osru dh jkf'k 1,000 gSA osru osQ Hkqxrku esa 1,000 #- o"kZ 2012
osQ 'kkfey gSaA(l) 01 tuojh, 2013 dks Dyc osQ ikl Hkwfe vkSj Hkou 25,000 #-] i+QuhZpj 2,600 #- vkSj iqLrosQa
6,200 #- dh gSaA(mÙkj % vkf/D; 79,700, vafre rqyu i=k dk ;ksx 1,23,600 #-)
18- 31 fnlacj, 2013 dks lekIr o"kZ osQ fy, owesu osyi+sQ;j Dyc dk izkfIr ,oa Hkqxrku [kkrk fuEu gS%
2018-19
68 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 fnlacj] 2013 dks o"kZ dh lekfIr ij izkfIr ,oa Hkqxrku [kkrkuke tek
izkfIr;k¡ jkf'k Hkqxrku jkf'k(#-) (#-)
'ks"k vk@yk 7,250 osru 12,500
pank 81,750 ys[ku lkexzh 1,700
nku 3,000 fctyh O;; 9,550
ljdkj ls vuqnku 15,000 chek 7,500
v[kckj dh fcØh 300 vkSt+kj 30,000
16,500 iwQVdj O;; 500
fofu;ksx ij C;kt 7,000 /ekZFkZ vk;kstu ij [kpZ 12,900
(10% nj ls iwjs o"kZ osQ fy,) v[kckj 1,000
fofo/ vk; 400 izoDrk 'kqYd 16,500
lfpo dks lEekukFkZ ikfjrksf"kd 12,000
'ks"k vk@ys 27,050
1,31,200 1,31,200
vfrfjDr lwpuk,¡01.01.2015 31.12.2015
(#-) (#-)cdk;k osru 1,200 1,800
chek dk vfxze Hkqxrku 700 300
vizkIr pank 3,750 2,500
vfxze izkIr pank 1,750 1,000
cdk;k fctyh O;; & 1,250
ys[ku lkexzh dk LVkWd 2,250 700
vkSt+kj 25,600 50,200
Hkou 1,20,000 1,14,000
31 fnlacj, 2015 dks lekIr o"kZ osQ fy, vk; vkSj O;; [kkrk vkSj bl frfFk dk rqyu i=k rS;kj djsa%(mÙkj% vkf/D; 34,100 #-] vafre rqyu i=k dk ;ksx 2,64,750 #-)
19- bafM;u pkVZM ,dkaÅVsaV~l fjfØ;s'ku dyu dh iqLrdksa ls fy, x, ekpZ 31] 2015 ds 'ks"k uhps fn, x, gSAbu 'ks"kksa ls (1) jsLVªk¡V }kjk mRiUu ldy ykHk dh x.kuk O;kikfjd [kkrk rS;kj djosQ djsa (2)31 ekpZ] 2015dh lekfIr ij vk; ,oa O;; [kkrk rS;kj djs (3) rFkk mDr frfFk dks rqyu dk rS;kj djsaA
Ukke 'ks"k jkf'k tek 'ks"k jkf'k(#-) (#-)
gLrLFk LVkWd 1170 izkfIr;k¡ (jsLVªk¡V) 87]660Ø; 24]666 vfHknku 9450jsLVªk¡V 32]370 fcfy;ZM 7300fdjk;k 10]470 fofo/ izkfIr;k¡ 410etnwjh 18]690 fiQdLM tek jkkf'k 270
2018-19
69vykHkdkjh laLFkkvksa osQ fy, ys[kkadu
cukoV vkSj uohuhdj.k 5400 fofo/ ysunkj 5370mtkZ 5]280 vuqnku (LFkk;h) 42000iqQVdj O;; 40]50 vk; ,oa O;; [kkrk (01-04-14) 1380gLrLFk jksdM+ 560caSdLFk jksdM+ 2760fiQDLM tek jkkf'k 8500fofo/ nsunkj 2250jsLV¡ªkV lkexzh 600fcfy;ZM Vscy 2070fiQDLFkj ,oa fiQfVaXl 870iQuhZpj 4140Dyc 30]000
1]53]840 1]53]840
vfrfjDr lwpuk,¡
ekpZ 31] 2014 dks LVkWd 960 #- jgkA 60 #- fiQDLpj o fiQfVaXl] 390 #- fcfy;ZM Vscy vkSj500 #- iQuhZpj ij ál yxkk,¡A(mÙkj% O;; ij vk; dk vkf/D; #- 2950_+ rqyu ij ;ksx 51]700 #-)A
Lo;a tk¡fp, gsrq tk¡p lwphLo;a tk¡fp, 1mÙkj% lR; (iii), (vi), (vii), (x); vlR; (i), (ii), (iv), (v), (viii), (ix)
Lo;a tk¡fp, 21- ;gk¡ ,d fof'k"V izfr;ksfxrk fuf/ gSA ys[kkadu O;ogkj bl izdkj gksaxs%
rqyu i=k osQ nkf;Ro i{k esa jkf'k (#-)VwukZesaV fuf/ 40,000
tksM+k% VwukZesaV ls izkfIr 16,000
56,000
?kVk;k% VwukZesaV O;; (14,000)
'ks"k dks nkf;Ro i{k osQ rqyu i=k esa 42,000
2- ;gk¡ fof'k"V fuf/ ugha gSA blfy, Vscy&Vsful eSap ij [kpZ jkf'k 4,000 #- dks vk; vkSj O;; [kkrs osQ ukei{k dh vksj n'kkZ;k tk,xkA ;g fdlh fof'k"V fuf/ osQ Lora=k O;; dh fLFkfr gSA
3- ;gk¡ fof'k"V fuf/ gSA ys[kkadu O;ogkj bl izdkj gksxk%rqyu i=k dk nkf;Ro i{k jkf'k (#-)iqjLdkj fuf/ 22,000
tksM+k% C;kt 3,000
25,000
?kVk;k% iqjLdkjksa dk Hkqxrku (5,000)
rqyu i=k osQ nkf;Ro i{k dk 'ks"k 20,000
iqjLdkj dks"k fofu;ksx rqyu i=k osQ ifjlaifÙk i{k ij 18,000
4- ;gk¡ dksbZ fof'k"V fuf/ ugha gSA /ekZFkZ dk;ZØe ls izkfIr;ksa dks tek rFkk /ekZFkZ dk;ZØe ij fd;k x;k [kpkZ,izkfIr;ksa esa ls ?kVkdj vkSj fuoy jkf'k dks vk; vkSj O;; [kkrs osQ tek i{k dh vksj n'kkZ;k tk,xkA
2018-19
70 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vHkh rd vkius ,dy LokfeRo osQ vafre [kkrksa@ys[kkadu osQ ckjsesa lh[kk gSA vr% tc O;olk; foLrkfjr gksrk gS rc O;olk; dhns[kHkky rFkk mlosQ tksf[keksa dks mBkus osQ fy, vfèkd iw¡th ,oavfèkd ekuo lalkèkuksa dh vko';drk gksrh gSA ,slh ifjfLFkfr;kssaesa O;olk;h yksx lk>snkjh dks viukdj laxBu dh jpuk djrs gSaAlk>snkjh iQeZ osQ fy, ys[kkadu dh oqQN viuh fof'k"Vrk,¡ gksrhgSaA mnkgj.k osQ fy,, ,d lk>snkjh iQeZ rc vfLrRo esa vkrh gStc de ls de nks O;fDr ,d lkFk feydj O;olk; dks izkjaHkdjus ij lger gksrs gSa vkSj ykHk dk foHkktu djrs gSaA mÙkjnkf;RofuHkkus osQ lkFk&lkFk izkIr gksus okys ykHkksa dks lk>snkjksa }kjk ogufd;k tkrk gSA lk>snkjksa osQ chp cgqr lkjs eqíksa ij, laHkor% dksbZfof'k"V vuqcaèk ugha gks ldrk_ ,slh fLFkfr;ksa esa Hkkjrh; lk>snkjhvf/fu;e 1932 ykxw gksrk gSA Bhd blh izdkj ls, blesa cgqr lkjsysu&nsu gksrs gSa tSls fd iw¡th ij C;kt, vkgj.kksa ij C;kt, rFkklk>snkj osQ iw¡th [kkrs dk vuqj{k.k o mldh fof'k"Vrk,¡A lk>snkjdh e`R;q ;k tc fdlh u, lk>snkj dks iQeZ esa 'kkfey djuk gS_rc ,slh fof'k"V ifjfLFkfr;ksa esa ys[kkadu esa fo'ks"k izfriknu dhvko';drk iM+ tkrh gSA blfy, ,slh ifjfLFkfr;ksa esa ys[kkadu esafof'k"V fu:i.kksa dh t+:jr iM+rh gS ftUgsa Li"V djus dhvko';drk gksrh gSA
;g vè;k; lk>snkjh ys[kkadu osQ vkèkkjHkwr igyqvksas dh O;k[;kizLrqr djrk gS] tSls fd ykHk dk foHkktu, iw¡th [kkrs dk vuqj{k.kvkfnA blesa lk>snkj dh izfof"V, vodk'k xzg.k, e`R;q rFkk iQeZ osQfo?kVu tSlh ifjfLFkfr;ksa osQ fu"iknu dks vuqorhZ vè;k;ksa esa izLrqrfd;k x;k gSA
vf/xe mís';
bl vè;k; dks i<+us osQ mijkarvki %
l lk>snkjh dks ikfjHkkf"kr djlosaQxs rFkk mldh vfuok;Zfof'k"Vrk,¡ lwphc¼ dj losaQxs_
l lk>snkjh foys[k dk vFkZ le>losaQxs rFkk bldh fo"k; oLrqdk mYys[k dj losaQxs_
l Hkkjrh; lk>snkjh vfèkfu;e1932 osQ mu izklafxd izkoèkkuksasdks igpku losaQxs_ tks ys[kkaduizfØ;k osQ fy, mi;qDr gSa_
l fLFkj ,oa vfLFkj iw¡thi¼fr osQvarXkZr lk>snkjksa osQ iw¡th [kkrsrS;kj dj losaQxs_
l lk>snkjksa esa ykHk gkfu foHkkftrdj losaQxs vkSj ykHkµgkfufofu;kstu [kkrk rS;kj djlosaQxs_
l iw¡th rFkk vkgj.kksa ij fofHkUufLFkfr;ks a osQ varxZr C;ktifjdyu dj losaQxs_
l lk>snkjk s a dks iznÙk U;wureykHk&jkf'k dh xkjaVh ls lacafèkrys[kk O;ogkjksa dks le> losaQxs_
l lk>snkjksa osQ [kkrksa esa iwoZ =kqfV;ksaosQ la'kks/uks a gsrq vko';dlek;kstu dj losaQxs_
l ,d lk>snkjh iQeZ osQ vafre[kkrksa dks rS;kj dj losaQxsA
lk>snkjh ys[kkadu — vkèkkjHkwr voèkkj.kk,¡ 2
2018-19
71lk>snkjh ys[kkadu µ vk/kjHkwr vo/kj.kk,¡
2-1 lk>snkjh dh izÑfr
tc nks ;k nks ls vfèkd O;fDr ,d O;olk; LFkkfir djus vkSj mlosQ ykHkksa ,oa gkfu;ksa dh HkkxhnkjhosQ fy, lger gksrs gSa rks os lk>snkjh ;k Hkkxhnkjh esa ekus tkrs gSaA lk>snkjh osQ ckjs esa, Hkkjrh; lk>snkjhvfèkfu;e 1932 osQ vuqHkkx 4 esa crk;k x;k gS fd ^^lk>snkjh mu O;fDr;ksa osQ chp ,d lacaèk gS tks,d ,sls O;olk; osQ ykHk dks ck¡Vus osQ fy, lger gS ftldk lapkyu mu lcosQ }kjk ;k muesa ls fdlh,d osQ }kjk fd;k tkrk gSA**
tc ,d O;fDr fdlh vU; O;fDr osQ lkFk O;fDrxr :i ls lk>snkjh esa lfEefyr gksrk gS rks mls^lk>snkj* dgrs gSa vkSj ,d lkFk feydj iQeZ* dgykrs gSaA ftl uke osQ varxZr O;olk; lapkfyr gksrkgS mls ^iQeZ dk uke* dgrs gSaA ,d lk>snkjh iQeZ esa lk>snkjksa }kjk bls laLFkkfir djus osQ vykok vU;dksbZ lÙkk ugha gksrh gSA vr% lk>snkjh dh vfuok;Z ,oa egRoiw.kZ fof'k"Vrk,¡ gSa%
1- nks ;k nks ls vfèkd O;fDr µ lk>snkjh xBu esa ,d leku y{; osQ lkFk de ls de nksO;fDr;ksa dks lkFk vkuk pkfg,A nwljs 'kCnksa esa ,d iQeZ osQ xBu esa de ls de nks lk>snkjgks ldrs gSaA gkyk¡fd ;gk¡ ij ,d iQeZ dk xBu djus osQ fy, O;fDr;ksa dh vf/dre la[;kdh ,d lhek gSA oaQiuh vf/fu;e 2013 osQ [k.M 464 osQ vuqlkj osaQnzh; ljdkj lk>snkjhiQEkZ osQ vf/dre lk>snkjksa dh lhek fu/kZfjr dj ldrh gS fdUrq fdlh Hkh n'kk esa ;g la[;k100 ls vf/d ugha gksxhA gkykafd osaQnzh; ljdkj us oaQiuh (fofo/) fu;e 2014 osQ rgrvfèkdre la[;k 50 r; dh gSA
2- vuqcaèk ;k le>kSrk µ lk>snkjh nks ;k nks ls vfèkd O;fDr;ksa osQ chp vuqcaèk ;k le>kSrs dkgh ifj.kke gksrh gS tks O;olk; pykrs o ykHk&gkfu ck¡Vrs gSaA vr% O;olk; pykus rFkkvkilh laca/ksa osQ fy, le>kSrk (vuqcaèk) lk>snkjksa osQ chp ,d vkèkkj gksrk gSA ;g vko';dugha gS fd lk>snkjksa osQ chp le>kSrk fyf[kr :i esas gksA ,d ekSf[kd le>kSrk Hkh oS/ gSysfdu fdlh Hkh fookn ls cpus osQ fy,, ;g izkFkfedrk nh tkrh gS fd lk>snkj ,d fyf[krle>kSrk djsaA
3- O;olk; µ le>kSrk fdlh O;olk; dks pykus osQ fy, fd;k tkuk pkfg,A fdlh ifjlaifÙk ek=kosQ lg&LokfeRo ls Lor% lk>snkjh dk xBu ugha gks tkrk gSA mnkgj.k osQ fy,, ;fn jksfgr ,oalfpu la;qDr :i ls ,d Hkw&Hkkx [kjhnrs gSa rks os ml ifjlaifÙk osQ la;qDr :i ls IykV~l osQekfyd gSa] lk>snkj ughaA ysfdu ;fn os ;g dk;Z ykHk dekus osQ fy, djrs gSa vkSj ykHk osQfy, t+ehu dks [kjhnrs o csprs gSa rks mUgsa lk>snkj dgk tk,xkA
4- ikjLifjd vfHkdj.k µ lk>snkjh dk ,d O;olk; lHkh lk>snkjksa }kjk ;k fiQj muesa ls fdlh,d }kjk pyk;k tk ldrk gSA bl dFku osQ nks egRoiw.kZ vk'k; gksrs gSaA igyk, O;olk; pykusosQ fy, izR;sd lk>snkj vfèkÑr gSA nwljs, lHkh lk>snkjksa osQ chp vkil esa ,d ikjLifjd ,tsalhdk lacaèk fo|eku gSA izR;sd lk>snkj O;olk; pykus osQ fy, izeq[k gksus osQ lkFk&lkFk nwljslk>snkjksa osQ fy, ,d vfHkdÙkkZ Hkh gSA og vius dke osQ }kjk nwljksa dks iQeZ osQ O;olk; osQfgr esas vkc¼ dj ldrk gS rFkk nwljksa osQ dkeksa ls muosQ lkFk lac¼ gks ldrk gSA ikjLifjd
2018-19
72 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vfHkdj.k dk lacaèk vR;ar egRoiw.kZ gS] D;ksafd ;fn ikjLifjd vfHkdj.k (,tsalh) osQ rÙo dkvHkko gS rks dksbZ dg ldrk gS fd ;gk¡ rFkkdfFkr lk>snkjh ugha gSA
5- ykHk dk foHkktu µ lk>snkjh ;k Hkkxhnkjh dk ,d vU; egRoiw.kZ rRo ;g gS fd lk>snkjksa osQchp le>kSrk fuf'pr :i ls O;olk; osQ ykHkksa ,oa gkfu;ksa dks ck¡Vus osQ fy, gksuk pkfg,A ;|filk>snkjh vfèkfu;e osQ varxZr ifjHkk"kk osQ fooj.k esa lk>snkjh dks mu yksxksa osQ chp lacaèk osQ:i esa crk;k x;k gS tks O;olk; osQ ykHkksa dks ck¡Vus osQ fy, lger gksrs gSa] ftlesa gkfu HkhudkjkRed ykHk osQ :i esa ykxw gksrh gSA vr% ykHkksa dh Hkkxhnkjh osQ lkFk&lkFk gkfu;ksa dhHkkxhnkjh Hkh egRoiw.kZ gSA gkyk¡fd] ;fn oqQN yksx /ekFkZ dk;Z&dykiksa osQ fy, fdlh izdkj dkle>kSrk djrs gSa rks bls lk>snkjh ugha dgk tk,xkA
6- lk>snkjh osQ mÙkjnkf;Ro µ izR;sd lk>snkj la;qDr :i ls nwljs lk>snkjksa osQ lkFk rFkk Lora=k :ils Hkh, iQeZ osQ lHkh dk;ks± osQ fy, mÙkjnk;h gksrk gS] tc rd fd og ,d lk>snkj gSA osQoy;gh ugha, ,d lk>snkj osQ ,d iQeZ osQ fy, vlhfer mÙkjnkf;Ro gksrs gSaA vr% iQeZ osQ dkeksaosQ fy, ,d lk>snkj dh ftEesnkjh la;qDr :i ls lac¼ gksrh gSa rFkk mldh ifjlaifr;kW Hkh iQeZosQ ½.k pqdkus gsrq vkc¼ gksrh gSaA
lhfer nkf;Ro Hkkxhnkjh
lhfer nkf;Ro Hkkxhnkjh (,y-,y-ih-) ,d fuxfer lk>snkjh gS tks lhfer nkf;Ro Hkkxhnkjh vfèkfu;e2008 osQ varxZr LFkkfir vkSj iatho`Qr dh tkrh gSA lhfer ns;rk,¡ vkSj 'kk'or mÙkjkfèkdkj bldh izeq[kfo'ks"krk,¡ gSaA bls ,d oSdfYid dkWjiksjsV ekWMy osQ :i esa ns[kk tkrk gS tks lhfer nkf;Roksa osQ ykHkosQ lkFk&lkFk Hkkxhnkjksa dks ikjLifjd vkxeu le>kSrs osQ vk/kj ij lk>snkjh osQ :i esa vkrafjd ljiapdks O;ofLFkr djus dh vuqefr nsrk gSA
eq[; fo'ks"krk,¡
lhfer ns;rk Hkkxhnkjh dh eq[; fo'ks"krk,¡ bl izdkj gSa%l ,y-,y-ih- ,d ckWMh dkWiksZjsV vkSj ,d dkuwuh bdkbZ gS tks vius lg;ksfx;ksa ls vyx gSAl izR;sd ,y-,y-ih- esa de ls de nks lk>snkj gksaxs vkSj de ls de nks O;fDr fu;qDr Hkkxhnkj gksaxs]
ftuesa ls de ls de ,d Hkkjr esa fuoklh gksxkAl Hkkjrh; lk>snkjh vf/fu;e] 1932 ,y-,y-ih- osQ fy, ykxw ugha gksxkAl ,y-,y-ih- dk ,d lrr~ mÙkjkf/dkj gSA
mís'; osQ fy, l{ke fujh{kd dh fu;qfDr osQ tfj, osQUnz ljdkj dks ,y-,y-ih- osQ ekeyksa dh tkapdjus dh 'kfDr gSA
2-2 lk>snkjh foys[k
lk>snkjh dk vfLrRo lk>snkjksa osQ chp le>kSrs osQ ifj.kkeLo:i vkrk gSA ;g le>kSrk fyf[kr ;k ekSf[kdgks ldrk gSA ;|fi lk>snkjh vf/fu;e osQ vuqlkj le>kSrk fuf'pr :i ls fyf[kr gksuk visf{kr ughagksrkA rFkkfi tc Hkh ;g fyf[kr esa gks_ ftl vfHkys[k esa lk>snkjksa osQ chp le>kSrs osQ fooj.k lekfgrgksa rks, ,sls vfHkys[k dks lk>snkjh foys[k dgrs gSaA lkekU; rkSj ij, lk>snkjksa osQ chp lacaèkksa dks izHkkfor
2018-19
73lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
djus okys lHkh igyqvksa dh lwpuk lekfgr gksrh gS_ ftlesa O;olk; osQ mís';, izR;sd lk>snkj }kjk iw¡thfuos'k dh ek=kk, lk>snkjksa }kjk ykHkksa ,oa gkfu;ksa dh Hkkxhnkjh dk vuqikr rFkk iw¡th ij C;kt rFkk Í.kksaij C;kt vkfn dh lk>snkjksa dh gdnkjh dh ckrsa lfEefyr gksrh gSaA
lk>snkjh foys[k dh 'krks± dks lHkh lk>snkjksa dh lgefr ls cnyk tk ldrk gSA foys[k dks LVkaivfèkfu;e (LVSai ,DV) osQ izko/ku osQ vuqlkj mfpr izdkj ls izk:fir ,oa rS;kj fd;k tkuk pkfg, vkSjvfèkekur% jftLVªkj osQ lkFk iathÑr djk;k tkuk pkfg,A
lk>snkjh foys[k dh fo"k;&oLrq
lk>snkjh foys[k esa lkekU;r% fuEufyf[kr fooj.k gksrs gSa%l iQeZ dk uke ,oa irk rFkk mldk eq[; O;olk;_l lHkh lk>snkjksa osQ uke o irs_l izR;sd lk>snkj }kjk yxkbZ xbZ iw¡th dh jkf'k_l iQeZ dh ys[kkadu vofèk_l lk>snkjh izkjaHk djus dh frfFk_l cSad [kkrksa dk lapkyu djus osQ ckjs esa fu;e_l ykHk ,oa gkfu osQ foHkktu dk vuqikr_l iw¡th, Í.kksa ,oa vkgj.kksa vkfn ij C;kt dh nj_l vaosQ{kd dh fu;qfDr dk rjhdk, ;fn dksbZ gks_l osru, deh'ku vkfn, ;fn fdlh lk>snkj dks ns; gks_l izR;sd lk>snkj osQ vfèkdkj, dÙkZO; rFkk mÙkjnkf;Ro_l ,d ;k vfèkd lk>snkjksa osQ fnokfy,iu osQ dkj.k iSnk gksus okyh gkfu dk fu"iknu_l iQeZ osQ fo?kVu ij [kkrksa dk fuiVkjk_l lk>snkjksa osQ chp gksus okys vkilh fooknksa dk fuiVku_l ,d lk>snkj dk izos'k, lsokfuo`fÙk rFkk e`R;q dh fLFkfr esa vuqikfyr fd, tkus okys
fu;e_ rFkkl O;olk; lapkyu ls lacafèkr dksbZ Hkh vU; elykA
lkekU;r%] ,d lk>snkjh foys[k osQ varxZr os lHkh elys lekfgr gksrs gSa tks lk>snkjksa osQ chp lacaèkksadks izHkkfor djrs gSaA gkyk¡fd ;fn oqQN fof'k"V eqíksa ij foys[k esa vfHkO;fDr ugha gqbZ gS rks ,slhfLFkfr esa Hkkjrh; lk>snkjh vfèkfu;e 1932 osQ izkoèkku ykxw gksaxsA
22222-22222-11111 ys[kkadu gsrq vuqowQy izko/ku
lk>snkjh [kkrksa dks izHkkfor djus okys egRoiw.kZ izkoèkku fuEuor gSa%(v) ykHk o gkfu foHkktu vuqikr µ ;fn le>kSrk foys[k ykHk foHkktu vuqikr ij vLi"V ;k ekSu
gS rc iQeZ osQ ykHk o gkfu dks lHkh lk>snkjksa }kjk cjkcj foHkkftr fd;k tkrk gS] pkgs iQeZesa muosQ }kjk yxkbZ xbZ iw¡th dh Hkkxhnkjh oqQN Hkh gksA
(c) iw¡th ij C;kt µ iQeZ esa yxkbZ xbZ iw¡th jkf'k ij dksbZ Hkh lk>snkj C;kt ikus osQ fy,, oLrqr%vfèkÑr ugha gSA gkyk¡fd_ C;kt rHkh fn;k tk ldrk gS, tc nwljs lk>snkj Li"V :i ls blosQ
2018-19
74 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fy, lger gq, gksaA blfy,, ;fn lk>snkjh foys[k bl eqís ij ekSu gS rks iw¡th ij dksbZ Hkh C;ktns; ugha gksrk gSA
(l) vkgj.k ij C;kt µ ;fn foys[k esa bl ckjs esa dksbZ mYys[k ugha gS rks lk>snkjksa }kjk fudkyhxbZ (vkgfjr) jkf'k ij dksbZ C;kt ugha fy;k tk,xkA
(n) izo`¼ jkf'k ij C;kt µ ;fn dksbZ lk>snkj iQeZ osQ O;olk; osQ mís'; gsrq_ viuh iw¡th jkf'k lsvfèkd izo`¼ jkf'k yxkrk gS rks og bl jkf'k ij C;kt ikus osQ fy, vfèkÑr gksxk tks mls 6%
izfro"kZ dh nj ls ns; gksxhA(;) iQeZ osQ dk;ks± gsrq ikfjJfed µ dksbZ Hkh lk>snkj iQeZ osQ O;olk; pykus osQ fy, fdlh izdkj
dk osru ;k ikfjJfed ikus dk rc rd gdnkj ugha gS tc rd fd bl ckjs esa lk>snkjh foys[kesa dksbZ izkoèkku u fn;k x;k gksA
mijksDr izkoèkkuksa osQ vykok, Hkkjrh; lk>snkjh vfèkfu;e ;g Li"VhÑr djrk gS fd lk>snkjksa osQ chple>kSrs esa ;g fo"k; egÙo j[krs gSaA
(v) ;fn ,d lk>snkj iQeZ osQ fdlh ysu&nsu ls vius fy, dksbZ ykHk izkIr djrk gS ;k iQeZ lslacafèkr ifjlaifÙk O;olk; bLrseky djrk gS ;k mlosQ fy, iQeZ dk uke bLrseky djrk gS rksog iQeZ osQ fy, fdlh Hkh ykHk ;k Hkqxrku osQ fy, mÙkjnk;h gksxkA
(c) ;fn ,d lk>snkj iQeZ osQ O;olk; osQ leku gh fdlh O;olk; dks pykrk gS ;k og iQeZ lsizfr;ksfxrk djrk gS rks og iQeZ osQ fy, mÙkjnk;h gksxk o vius O;olk; ls izkIr ykHkksa dks iQeZosQ fy, ns; gksxkA
Lo;a tk¡fp,& 1
1- eksgu vkSj ';ke ,d iQeZ osQ lk>snkj gSaA ;fn mudk lk>snkjh foys[k fuEufyf[kr ekeyksa esa ewdgS rks vki crk,¡ fd D;k muosQ nkos oSèk gSa\(i) eksgu ,d lfØ; lk>snkj gSA og izfro"kZ 10,000 #- dk osru pkgrk gSA(ii) ';ke us iQeZ dks ,d izo`¼ Í.k fn;k gqvk gS_ og izfro"kZ 10% dh nj ls C;kt dk nkok
djrk gSA(iii) iQeZ esa iw¡th osQ :i esas eksgu us 20,000 #- rFkk ';ke us 50,000 #- fn, gSaA eksgu cjkcj
ykHk pkgrk gSA(iv) ';ke viuh iw¡th ij 6% izfro"kZ dh nj ls C;kt izkIr djuk pkgrk gSA
2- vki crk,¡ fd fuEufyf[kr dFku lgh gS ;k xyrA(i) lk>snkjksa osQ chp fcuk fdlh fyf[kr lke>kSrs osQ ,d oS/ lk>snkjh xfBr dh tk ldrh gSA(ii) izR;sd lk>snkj O;olk; dks izeq[k :i ls pykus osQ lkFk&lkFk nwljs lk>snkj osQ fy, vfHkdrkZ
dk Hkh dke djrk gSA(iii) ,d cSafdx iQeZ esa vf/dre lk>snkjksa dh la[;k 20 rd gks ldrh gSA(iv) lk>snkjksa osQ chp fookn osQ lekèkku dh izfof/ lk>snkjh foys[k dk Hkkx ugha gks ldrh gSA(v) ;fn foys[k ekSu gS rks lk>snkj }kjk vkgfjr jkf'k ij C;kt vuqikr 6% izfro"kZ dh nj ls ns; gksxkA(vi) ;fn foys[k C;kt nj osQ ckjs esa ekSu gS rks iQeZ esa lk>snkj osQ Í.k ij 12% izfro"kZ dh nj
ls C;kt ns; gSA
2018-19
75lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
2-3 lk>snkjh [kkrksa osQ fof'k"V igyw
lk>snkjh iQeZ osQ fy, ys[kkadu fu"iknu Bhd mlh izdkj ls gksrk gS ftl izdkj ls ,dy LokfeRo osQO;olk; okyh iQeks± dk gksrk gSA osQoy fuEufyf[kr igyw viokn Lo:i gSA
l lk>snkj osQ iw¡th [kkrs dk vuqj{k.k_l lk>snkjksa osQ chp ykHk ,oa gkfu dk forj.k_l fiNys ykHkksa osQ xyr fofu;ksx osQ fy, lek;kstu_l lk>snkjh iQeZ dk iquxZBu_ rFkkl lk>snkjh iQeZ dk fo?kVuAÅij crk, x, izFke rhu igyqvksa dks vè;k; osQ vkxkeh vuqHkkxksa esa 'kkfey fd;k x;k gS rFkk 'ks"k
igyqvksa dks iqLrd osQ vuqorhZ vè;k;ksa esas lfEefyr fd;k x;k gSA
2-4 lk>snkjksa osQ iw¡th [kkrksa dk vuqj{k.k
lk>snkjksa rFkk iQeZ ls lacafèkr lHkh ysu&nsu dks muosQ iw¡th [kkrksa osQ ekè;e ls [kkrksa esas vfHkysf[kr fd;ktkrk gSA blosQ varxZr iw¡th osQ :i esa yxkbZ xbZ /ujkf'k, iw¡th dh fudklh, ykHk dk Hkkx, iw¡th ij C;kt,
vkgj.k ij C;kt, lk>snkj dk osru rFkk lk>snkj dk deh'ku vkfn 'kkfey gksrk gSA;gk¡ ij nks fof/;k¡ gSa ftuesa lk>snkjksa osQ iw¡th [kkrksa dks vuqjf{kr fd;k tk ldrk gSA ;s gS% (i) fLFkj
iw¡th fof/] rFkk (ii) vfLFkj iw¡th fof/ gSA bu nksuksa osQ chp ;g varj fufgr gS fd D;k lk>snkj osQ iw¡th[kkrs esa izR;{k :i ls iw¡th dh fudklh [email protected] osQ :i esa ys[kkc¼ dh xbZ gSa vFkok ughaA
(v) fLFkj iw¡th fofèk µ fLFkj iw¡th fof/ osQ varxZr lk>snkjksa dh iw¡th rc rd fLFkj jgrh gS tcrd fd lk>snkjksa osQ le>kSrs osQ vuqlkj vfrfjDr iw¡th dks lfUufo"V u fd;k tk, vFkok iw¡thosQ ,d Hkkx dh fudklh u dh tk,A lHkh izdkj osQ ysu&nsu_ tSls fd YkkHk dh Hkkxhnkjh, iw¡thij C;kt, vkgj.k vkfn ,d vyx [kkrs esa vkysf[kr fd, tkrs gSa, ftls lk>snkj dk pkyw [kkrkdgrs gSaA lk>snkjksa osQ iw¡th [kkrs ,d tek 'ks"k iznf'kZr djrs gSa tks fd lky&nj&lky rd BhdoSls gh 'ks"k jg ldrs gSa tc rd fd muesa bl vofèk osQ nkSjku vfrfjDr iw¡th dk lfUuos'k;k vkgj.k u fd;k tk,A tcfd nwljh vksj pkyw [kkrk uke 'ks"k ;k tek 'ks"k izdV dj ldrkgSA pkyw [kkrs osQ rqyui=k uke 'ks"k dks ifjlaifÙk dh rjiQ vkSj tek 'ks"k ;fn gS rks mldksnsunkfj;ksa dh vksj iznf'kZr fd;k tkrk gSAfLFkj iw¡th fofèk osQ varxZr iw¡th [kkrk ,oa pkyw [kkrk fuEuor iznf'kZr fd;k tkrk gS%
lk>snkj dk i¡wth [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
cSad(iw¡th dk xxx izkjafHkd 'ks"k xxx
LFkk;h vkgj.k) (izkjafHkd 'ks"k)tek 'ks"k (vafre 'ks"k) xxx cSad (uohu iw¡th lfUufo"V) xxx
xxx xxx
2018-19
76 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lk>snkjksa dk pkyw [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
izkjafHkd 'ks"k (;fn uke xxx 'ks"k (izkjafHkd 'ks"k tek xxx
'ks"k dk izkjafHkd 'ks"k gS) osQ ekeys essa)vkgj.k xxx osru xxx
vkgj.kksa ij C;kt xxx deh'ku xxx
fofu;kstu xxx iw¡th ij C;kt(gkfu dk Hkkx) ykHk o gkfu fofu;kstu xxx
vafre 'ks"k (vafre 'ks"k xxx (ykHk dk Hkkx)tek osQ ekeys esa) vafre 'ks"k (vafre 'ks"k xxx
tek osQ ekeysa esa)xxx xxx
fp=k 2% fLFkj iw¡th fof/ osQ varxZr lk>snkj dk iw¡th vkSj pkyw [kkrk
(c) vfLFkj iw¡th fofèk µ vfLFkj iw¡th fofèk osQ varxZr osQoy ,d [kkrk vFkkZr iw¡th [kkrk gh izR;sdlk>snkj osQ fy, rS;kj fd;k tkrk gSA blesas lHkh lek;kstu gksrs gSa tSls fd ykHk ,oa gkfu dkHkkx, iw¡th ij C;kt, lk>snkj dk osru ;k deh'ku vkfn lHkh lk>snkj osQ iw¡th[kkrs esalh/s vfHkysf[kr fd, tkrs gSa ftlosQ dkj.k iw¡th [kkrs dk 'ks"k le;≤ ij vfLFkj(?kV&c<+) gksrk jgrk gSA ;gh dkj.k gS fd bl fofèk dks (?kV&c<+) vfLFkj iw¡th fofèk dgktkrk gSA fdlh Hkh funsZ'k osQ vHkko esa iw¡th [kkrs dks bl fofèk osQ }kjk rS;kj fd;k tkuk pkfg,Abl iw¡th [kkrs dks (?kV&c<+) vfLFkj iw¡th osQ varxZr rS;kj djus gsrq fuEu izk:i izLrqr gS%
lk>snkjksa dk iw¡th [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
'ks"k vk@yk
vkgj.k xxx cSad(iw¡th lfUufo"V ubZ) xxx
vkgj.k ij C;kt xxx osru xxx
ykHkµgkfu fofu;kstu xxx iw¡th ij C;kt xxx
(gkfu dk Hkkx) YkkHkµgkfu fofu;kstuvafre 'ks"k (ykHk dk Hkkx)
xxx xxx
fp=k 2-2 % vfLFkj iw¡th fof/ osQ varxZr lk>snkj iw¡th [kkrs dk izk:i
2018-19
77lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
22222-44444-11111 fLFkj ,oa vfLFkj iw¡th [kkrksa osQ chp varj
fLFkj ,oa vfLFkj iw¡th fofèk osQ chp varj osQ eq[; fcanqvksa dks la{ksi esa fuEuor fn;k x;k gS%
varj osQ vkèkkj fLFkj iw¡th [kkrk vfLFkj (?kV&c<+) iw¡th [kkrk
(i) [kkrksa dh la[;k bl fofèk osQ varxZr izR;sd lk>snkj izR;sd lk>snkj dk ,d [kkrk gksrk gSosQ fy, nks [kkrs vyx lqLFkkfir vFkkZr~ iw¡th [kkrk bl fofèk osQ varxZrfd, tkrs gSa, vFkkZr~ ^iw¡th [kkrk* gksrk gSArFkk ^pkyw [kkrk* gksrs gSaA
(ii) lek;kstu vkgj.k, osru, iw¡th ij C;kt vkfn vkgj.k, iw¡th ij C;kt vkfn osQ lHkhosQ fy, lHkh lek;kstu pkyw [kkrksa lek;kstu iw¡th [kkrksa esa gh lh/s fd,[kkrksa osQ varxZr fd, tkrs gSa, tkrs gSaAu fd iw¡th [kkrksa esaA
(iii)fLFkj 'ks"k iw¡th [kkrk 'ks"k lkekU;r% vifjofrZr iw¡th [kkrs dk 'ks"k lky&nj&lkygh jgrk gS, osQoy oqQN fof'k"V ifjofrZr gksrk jgrk gSviokn fLFkfr;ksa dks NksM+djA
(iv)tek 'ks"k blesa iw¡th [kkrs lnSo tek 'ks"k blesa iw¡th [kkrs ,d uke 'ks"k iznf'kZriznf'kZr djrs gSaA dj ldrs gSaA
mnkgj.k 11111
lehj rFkk ;klehu Øe'k% 15,00,000 #- rFkk 10,00,000 #- iw¡th yxkdj lk>snkj cus gSaA os ykHkksadks 3:2 osQ vuqikr esa ck¡Vus dks lger gSaA vki ;g n'kkZ,¡ fd bu nksuksa lk>snkjksa osQ iw¡th [kkrksa esa ysu&nsuoSQls vfHkysf[kr gksxsa, ;fn ekeys (1) esa fLFkj iw¡th gS] rFkk ekeys (2) esa vfLFkj (?kV&c<+) iw¡thgSA [kkrk iqLrosaQ, izR;sd o"kZ 31 ekpZ dks can gksrh gSA
fooj.k lehj ;klehu(#-) (#-)
01 tqykbZ, 2014 esa fofu;ksftr iw¡th lekos'k 3,00,000 2,00,000
iw¡th ij C;kt 5% 5%
vkgj.k (2014–15 esa) 30,000 20,000
vkgj.k ij C;kt 1,800 1,200
osru 20,000
deh'ku 10,000 7,000
o"kZ 2014–15 esa gkfu dk Hkkx 60,000 40,000
2018-19
78 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy
fLFkj iw¡th fof/lk>snkjksa osQ iw¡th [kkrs
uke tek
frfFk fooj.k c-i- lehj ;klehu frfFk fooj.k c-i- lehj ;klehula- jkf'k jkf'k la- jkf'k jkf'k
(#-) (#-) (#-) (#-)
'ks"k vk@ys 18,00,000 12,00,000 'ks"k vk@yk 15,00,000 10,00,000
(vfrfjDr iw¡th) 3,00,000 2,00,000
18,00,000 12,00,000 18,00,000 12,00,000
lk>snkjksa osQ pkyw [kkrsuke tek
frfFk fooj.k c-i lehj ;klehu frfFk fooj.k c-i- lehj ;klehula- jkf'k jkf'k la- jkf'k jkf'k
(#-) (#-) (#-) (#-)
vkgj.k 30,000 20,000 iw¡th ij C;kt 82,500 55,000
vkgj.k ij C;kt 1,800 1,200 lk>snkj dk osru 20,000 7,000
ykHk ,oa gkfu 60,000 40,000 deh'ku 10,000
'ks"k vk@ys 20,700 800
1,12,500 62,000 1,12,500 62,000
dk;Zdkjh fVIi.kh%iw¡th ij C;kt dk ifjdyu %
#- #-
lehj 1 o"kZ osQ fy, 15,00,000 #- ij 5% = 5 × 15,00,000
100= 75,000
6 ekg osQ fy, 3,00,000 #- ij 5% = 5 × 3,00,000
100× 6
12= 7,500
82,500
;klehu 1 o"kZ osQ fy, 10,000 #- ij 5% = 5 × 10,000
100= 50,000
6 ekg osQ fy, 2,00,000 #- ij 5% = 5 × 2,00,000
100× 6
12= 5,000
55,0000
2018-19
79lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
vfLFkj iw¡th fof/lk>snkjksa dk iw¡th [kkrk
uke tekfrfFk fooj.k jks-i`- lehj ;klehu frfFk fooj.k jks-i`- lehj ;klehu
la- jkf'k jkf'k la- jkf'k jkf'k(#-) (#-) (#-) (#-)
vkgj.k 30,000 20,000 'ks"k vk@yk 15,00,000 10,00,000
vkgj.k ij C;kt 1,800 1,200 cSad 3,00,000 2,00,000
ykHk ,oa gkfu 60,000 40,000 iw¡th ij C;kt 82,500 55,000
'ks"k vk@ys 18,20,700 12,00,800 osru 20,000 7,000
deh'ku 10,000
19,12,500 12,62,000 19,12,500 12,62,000
Lo;a tk¡p, II1- lkSE;k vkSj foey ,d iQeZ esa 3% 2 vuqikr esa ykHk&gkfu dh Hkkxhnkjh osQ vkèkkj ij lk>snkj gSaA
01 vizSy] 2013 dks muosQ iw¡th [kkrs ,oa pkyw [kkrs esa 'ks"k fuEuor gS%
lkSE;k foey (#-) (#-)
iw¡th [kkrs 3,00,000 2,00,000
pkyw [kkrs (tek) 1,00,000 80,000
lk>snkjh foys[k esas izkoèkku j[kk x;k gS fd lkSE;k dks 500 #i;s izfrekg dk osru fn;k tk,xktcfd foey dks izfro"kZ 4,000 #i;s deh'ku osQ :i esas feysaxsA iw¡th ij C;kt dh nj 6% izfro"kZj[kh xbZA o"kZ Hkj osQ fy, lkSE;k ,oa foey osQ vkgj.k Øe'k% 30,000 #i;s rFkk 10,000 #i;s FksAbu lek;kstuksa osQ iwoZ iQeZ dk oqQy ykHk 2,49,000 #i;s FkkA lkSE;k osQ vkgj.kksa ij C;kt 750 #i;srFkk foey osQ vkgj.kksa ij 250 #i;s FkkAykHk ,oa gkfu fofu;kstu [kkrk vkSj lk>snkjksa osQ iw¡th ,oa pkyw [kkrksa dks RkS;kj djsaA2- lksfu;k, pk: rFkk fLerk us 01 vizSy] 2013 dks ,d lk>snkjh iQeZ dh 'kq#vkr dh gSA mUgksaus Øe'k%
5,00,00 #i;s] 4,00,000 #i;s rFkk 3,00,000 #i;s dh iw¡th dh Hkkxhnkjh dh gS vkSj mUgksaus ykHkdks 3% 2%1 osQ vuqikr esa ck¡Vus dk fu.kZ; fy;k gSA lk>snkjh foys[k esas izkoèkku gS fd lksfu;k dks izfrekg10,000 #i;s osru osQ :i esas, rFkk pk: dks izfro"kZ 50,000 #i;s deh'ku osQ :i esas izkIr gksaxsAblosQ lkFk gh mUgsa iw¡th ij 6% izfro"kZ dh nj ls C;kt Hkh izkIr gksxkA lksfu;k osQ vkgj.k 60,000
#i;s] pk: osQ 40,000 #i;s rFkk fLerk osQ 20,000 #i;s gSaA (vkgj.k ij lksfu;k ls 2,700 #i;s]pk: 1,800 #i;s rFkk fLerk osQ vkgj.k ij 900 #i;s C;kt osQ :i ls izHkkfjr fd, x, gSaA ykHko gkfu [kkrs osQ vuqlkj o"kZ 2013&14 dh oqQy YkkHk jkf'k 3,56,600 #i;s FkhA(i) vko';d jkst+ukepk izfof"V vkysf[kr djsaA(ii) ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA(iii) lk>snkjksa osQ iw¡th [kkrs cuk,¡A
2018-19
80 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
2-5 lk>snkjksa osQ chp ykHk dk foHkktu
iQeZ osQ lHkh lk>snkjksa esa ykHk gkfu dk foHkktu ,d lgefr osQ vuqikr eas fd;k tkrk gSA ;fn lk>snkjh foys[kbl lacaèk esa ekSu gS rc iQeZ osQ ykHk ,oa gkfu dks lHkh lk>snkjksa }kjk leku :i ls ogu fd;k tkrk gSA
vki tkurs gSa fd ,dy LokfeRo dh fLFkfr esa oqQy ykHk ;k gkfu, tSlk fd ykHk o gkfu [kkrs }kjkvHkh fuf'pr fd;k gS, lh/s Lokeh osQ iw¡th [kkrs esa LFkkukarfjr fd;k tkrk gSA gkyk¡fd ;fn ;g lk>snkjhdk ekeyk gS rc oqQN [kkl lek;kstuksa tSls fd vkgj.k ij C;kt, iw¡th ij C;kt, osru o lk>snkjkj dkdeh'ku vkfn dks lek;ksftr djus dh vko';drk gksrh gSA bl mís'; osQ fy, fjokt osQ vuqlkj ;gvko';d gS fd iQeZ osQ fy, ,d ykHk o gkfu fofu;ksx [kkrk rS;kj fd;k tk, tks fd fuf'pr djs fdlk>snkjksa osQ chp ykHk lgHkktu vuqikr esa ykHk ,oa gkfu forj.k dh vafre jkf'k;k¡ n'kkZ;h xbZ gSaA
22222-55555-11111 YkkHk ,oa gkfu fofu;ksx [kkrk
ykHk ,oa gkfu fofu;ksx [kkrk fli+ZQ iQeZ osQ ykHk o gkfu [kkrs dk foLrkj ek=k gSA ;g izdV djrk gSfd lk>snkjksa osQ chp ykHk dks oSQls fofu;ksftr ;k foHkkftr fd;k tkrk gSA lHkh lek;kstu tSls fdlk>snkjksa osQ osru, lk>snkj osQ deh'ku, iw¡th ij C;kt, vkgj.k ij C;kt vkfn fo"k;ksa dks bl [kkrs osQekè;e ls oSQls djuk gSA ;g bl [kkrs osQ ykHk o gkfu osQ 'ks"k dks ntZ djosQ izkjaHk fd;k tkrk gSA ykHko gkfu fofu;ksx [kkrs dh rS;kjh osQ fy, jkst+ukepk izfof"V;k¡ rFkk fofHkUu lek;kstuksa dks djus osQ ckjsesa uhps fn;k x;k gS%jkst+ukepk izfof"V;k¡1- ykHk ,oa gkfu [kkrs osQ 'ks"k dks ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k osQ fy,
(d) ;fn ykHk ,oa gkfu [kkrk ,d tek 'ks"k (oqQy ykHk) n'kkZrk gSYkkHk ,oa gkfu [kkrk uke
ykHk ,oa gkfu fofu;ksx [kkrs ls([k) ;fn ykHk ,oa gkfu [kkrk ,d uke 'ks"k (fuoy gkfu) n'kkZrk gS
ykHk ,oa gkfu fofu;ksx [kkrk ukeykHk ,oa gkfu [kkrs ls
2- iw¡th ij C;kt osQ fy,(d) iw¡th ls iw¡th [kkrs ij C;kt dh tek osQ fy,
iw¡th [kkrk ij C;kt ukelk>snkj osQ iw¡th@pkyw [kkrs ls (O;fDrxr)
([k) iw¡th ij C;kt [kkrs ls ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k osQ fy,ykHk ,oa gkfu fofu;ksx [kkrk uke
iw¡th ij C;kt [kkrs ls3- vkgj.kksa ij C;kt
(d) vkgj.k ij C;kt dk lk>snkj osQ iw¡th [kkrs ij izHkkj osQ fy,lk>snkj dk iw¡th@pkyw [kkrk uke
vkgj.k ij C;kt [kkrs ls
2018-19
81lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
([k) vkgj.k ij C;kt dk ykHk ,oa gkfu [kkrs esa gLrkarj.k gsrq%vkgj.k osQ C;ktvkgj.k ij C;kt [kkrs ls uke
ykHk ,oa gkfu fofu;ksx [kkrs ls4- lk>snkj dk osru
(d) lk>snkj dk osru lk>snkj osQ iw¡th [kkrs esa tek djus gsrq%lk>snkj dk osru [kkrk uke
lk>snkj dk iw¡th@pkyw [kkrs ls([k) lk>snkj dk osru ykHk ,oa gkfu fofu;ksx [kkrs esa gLrkarj.k gsrq%
ykHk ,oa gkfu fofu;ksx [kkrk ukelk>snkj dk osru [kkrs ls
5- lk>snkj dk deh'ku(d) lk>snkj osQ deh'ku dks lk>snkj osQ iw¡th [kkrs esa tek djus gsrq%
lk>snkj dk deh'ku [kkrk ukelk>snkj osQ iw¡th@pkyw [kkrs ls (O;fDrxr)
([k) lk>snkj dks Hkqxrku fd;k x;k deh'ku ykHk ,oa gkfu fofu;ksx [kkrs esa ys tkus ij%ykHk ,oa gkfu fofu;ksx [kkrk uke
lk>snkj osQ deh'ku [kkrs ls6- fofu;kstu osQ ckn YkkHk ;k gkfu dh Hkkxhnkjh
;fn ykHk gS%YkkHk ,oa gkfu fofu;ksx [kkrk uke
lk>snkj osQ iw¡th@pkyw [kkrs ls (O;fDrxr)
ykHk ,oa gkfu fofu;ksx [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)ykHk ,oa gkfu (;fn gkfu gS) xxx ykHk ,oa gkfu (;fn ykHk gS) xxx
iw¡th ij C;kt xxx vkgj.kksa ij C;kt xxx
lk>snkj dk osru xxx xxx
lk>snkj dk deh'ku xxx
lk>snkj osQ Í.k ij C;kt xxx
lk>snkj dh iw¡th xxx
(ykHk dk forj.k)xxx xxx
fp=k 2-3% ykHk ,oa gkfu fofu;ksx [kkrs dk izk:i
2018-19
82 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 22222
vfer, ckcw ,oa pk: 01 vizSy] 2015 dks ,d O;olk; gsrq lk>snkjh iQeZ LFkkfir djrs gSaA mUgksaus Øe'k%50,000 #-] 40,000 #- RkFkk 30,000 #- iw¡th osQ :i esa yxk;k gS vkSj os 3% 2%1 osQ vuqikr esas ykHko gkfu dh Hkkxhnkjh osQ fy, lger gSaA vfer dks izfrekg 1,000 #- osru osQ :i esas ns; gS rFkk ckcwdks izfr o"kZ deh'ku osQ :i esas 5,000 #- ns; gSA blosQ lkFk ;g Hkh izkoèkku gS fd iw¡th ij 6% izfro"kZdh nj ls C;kt ns; gksxkA bl o"kZ osQ vkgj.k — vfer 6,000 #-, ckcw 4,000 #- rFkk pk: 2,000#-gSaA vkgj.kksa ij C;kt osQ :i esas vfer ls 270 #-, ckcw osQ vkgj.k ij 180 #- rFkk pk: ls 180#- izHkkfjrfd, x, gSaA ykHk ,oa gkfu [kkrs osQ vuqlkj oqQy fuoy ykHk 31 ekpZ] 2016 dh lekfIr ij 35,660
#- rFkk lk>snkjksa osQ chp ykHk ,oa gkfu forj.k dks fn[kkus gsrq ykHk ,oa gkfu fofu;ksx [kkrkrS;kj djsaA
gy
ykHk ,oa gkfu fofu;ksx [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
vfer dk osru 12,000 fuoy ykHk 35,660
ckcw dk deh'ku 5,000 vkgj.kksa ij C;kt%iw¡th ij C;kt% vfer 270
vfer 3,000 ckcw 180
ckcw 2,400 pk: 90 540
pk: 1,800 7,200
ykHk dh Hkkxhnkjhdk iw¡th [kkrksa esa gLrkarj.k% vfer 6,000
ckcw 4,000
pk: 2,000 12,000
36,200 36,200
mnkgj.k 33333
vfHkrkHk ,oa ckcqy 3% 2 osQ vuqikr esa ykHk dh Hkkxhnkjh djrs gq, Øe'k% 50,000 #- rFkk30,000 #- yxkdj ,d iQeZ osQ lk>snkj gSaA iw¡th ij 6% okf"kZd C;kt nj ij lgefr gSA ckcqy dksizfro"kZ 2,500 #- dk osru ysus dh vuqefr gSA o"kZ 2015&16 o"kZ dk ykHk] ckcqy osQ osru izHkkfjr
2018-19
83lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
djus rFkk iw¡th ij C;kt osQ ifjdyu osQ i'pkr jkf'k 12,500 #- gSA blesa ykHk ij 5% dh nj ls izcaèkdosQ fy, deh'ku dk izkoèkku gSA
o"kZ osQ var esa 31 ekpZ] 2016 dks ykHk dk foHkktu n'kkZrs gq, lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA
gy
ykHk ,oa gkfu fofu;ksx [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
ckcqy dk osru 2,500 fuoy ykHk (ckcqy osQ osru ls iwoZ) 15,000
iw¡th ij C;kt %vferkHk 3,000
ckcqy 1,800
izcaèkd dk deh'ku 750
(5% dh nj ls 15,000 #- ij)lk>snkjksa osQ iw¡th [kkrksa esa gLrkarfjr ykHk%vferkHk 4,170
ckcqy 2,780 6,950
15,000 15,000
vferkHk dk iw¡th [kkrkuke tekfrfFk fooj.k jks-c- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)
2016 2015
31 ekpZ 'ks"k vk@ys 57,170 01vizSy 'ks"k vk@yk 50,000
2016
31ekpZ iw¡th ij C;kt 3,000
31ekpZ ykHk ,oa gkfufofu;kstu 4,170
(ykHk dk Hkkx)57,170 57,170
2018-19
84 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
ckcqy dk iw¡th [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)
2016 'ks"k vk@ys 37,080 2015 vk@yk 'ks"k 30,000
31ekpZ 01vizSy osru 2,500
2016
31ekpZ iw¡th ij C;kt 1,800
31ekpZ ykHk ,oa gkfufofu;kstu(ykHk dk Hkkx) 2,780
37,080 37,080
Lo;a tk¡fp, & 2
1- jktw ,oa t; ,d O;olk; esa 01 vizSy] 2015 ls lk>snkj gSaA fyf[kr ;k ekSf[kd :i esa dksbZ Hkhle>kSrk ugha gSA bu nksuksa us Øe'k% 4,00,000 #- rFkk 1,00,000 #- dh iw¡th dh Hkkxhnkjhdh gSA blosQ vfrfjDr jktw us 01 vDrwcj] 2015 dks izo`¼ jkf'k osQ :i esa 2,00,000 #- fn,gSa] 01 tqykbZ] 2016 dks jktw ,d nq?kZVuk dk f'kdkj gks x;k vkSj 30 flracj] 2015 rd O;olk;esa Hkkx ugha ys ik;kA o"kZ dh lekfIr ij 31 ekpZ] 2016 dks ykHk 50,600 #- izkIr gqvkA nksuksalk>snkjksa osQ chp ykHk forj.k dks ysdj fookn iSnk gks x;kA
jktw dk nkok gS%(i) mls iw¡th ,oa Í.k ij 10% okf"kZd dh nj ls C;kt fn;k tkuk pkfg,A(ii) ykHk dks iw¡th osQ vuqikr esa forfjr fd;k tkuk pkfg,A
t; dk nkok gS%(i) fuoy ykHk dks cjkcj&cjkcj ck¡Vk tkuk pkfg,A(ii) jktw dh chekjh dh vofèk osQ fy, mls 1,000 #- izfro"kZ dh nj ls ikfjJfed fn;k tkuk
pkfg,A(iii) mls iw¡th vkSj Í.k ij 6% okf"kZd nj ls C;kt fn;k tkuk pkfg,A vkils vis{kk dh tkrh
gS fd nksuksa osQ chp fookn dks 1932 vf/fu;e osQ vuqlkj izR;sd eqís dk lgh lek/ku djsa%2- jhuk ,oa jeu Øe'k 3,00,000 #- rFkk 1,00,000 #- dh iw¡th yxkdj lk>snkj gSaA 01 vizSy]
2015 ls 31 ekpZ] 2016 dh lekfIr rd, (ykHk o gkfu [kkrk osQ vuqlkj) O;kikj ykHk1,20,000 #- FkkA iw¡th ij izfro"kZ 6% dh nj ls C;kt dh vuqefr gSA jeu dks izfro"kZ 30,000
#- osru izkfèkÑr fd;k x;k FkkA nksuksa lk>snkjksa osQ vkgj.k Øe'k% 30,000 #- rFkk 20,000 #-FksA jhuk osQ vkgj.k ij C;kt 1,000 #- rFkk jeu ij C;kt 500 #- gSAjhuk ,oa jeu dks cjkcj dk lk>snkj ekurs gq, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA
2018-19
85lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
22222-55555-22222 iw¡th ij C;kt dk ifjdyu
okLro esa, iw¡th ij C;kt izHkkfjr djus osQ fy, dksbZ Hkh lk>snkj vfèkÑr ugha gS_ tc rd fd ;g lHkhlk>snkjksa }kjk foys[k esa tku&cw>dj (Li"Vr%) lgefr izkIr u gksA lk>snkjksa dks lger nj ij C;kt ns;gksrk gS ftlesa ml vofèk dk mYys[k jgs, tc iw¡th ml foÙk o"kZ osQ nkSjku O;olk; esa fofu;ksftr jghgksA lkekU;r% iw¡th ij C;kt nks ifjfLFkfr;ksa esas iznku fd;k tkrk gS (i) tc lk>snkjksa }kjk vleku jkf'kdh iw¡th dh Hkkxhnkjh dh tk,, ysfdu ykHk dh Hkkxhnkjh leku gks] vkSj (ii) iw¡th dh Hkkxhnkjh lekugks ijarq ykHk dh Hkkxhnkjh vleku gksA
iw¡th ij C;kt dk ifjdyu vkSj ys[kkadu vofèk osQ nkSjku osQoy iw¡th dh fudklh (vkgj.k) ;klfUuos'k ij fd;k tkrk gSA mnkgj.k osQ fy,] eksfguh, jks'kuh vkSj uohu ,d lk>snkjh esa Øe'k%3,00,000 #-, 2,00,000 #- vkSj 1,00,000 #- osQ lkFk O;olk; izkjaHk djrs gSaA mUgksaus ykHk ,oa gkfuij cjkcj Hkkxhnkjh dk fu.kZ; fy;k vkSj bl ckr ij Hkh lger gq, fd iw¡th ij 10% izfro"kZ dh njls C;kt ns; gksxkA 10% dh nj ls ;g C;kt eksfguh osQ fy, 30,000 #-, (3,00,000 #- ij 10%
dh nj ls) jksf'kuh osQ fy, 20,000 #- (20,000 #- ij 10% dh nj ls) rFkk uohu osQ fy,10,000 #- (1,00,000 #- ij 10% dh nj ls) dk ;ksx rS;kj gqvkA
,d vU; izdj.k ealwj o js'kek dk yhft,] tks ,d dk;Z esa lk>snkj gSa rFkk muosQ iw¡th [kkrksa esa 01
vizSy] 2015 dks Øe'k% 2,00,000 #- rFkk ,d 3,00,000 #- 'ks"k n'kkZ;k x;k gSA ealwj 01 vxLr]2015 dks 1,00,000 #- dh vfrfjDr iw¡th yxkrk gS vkSj js'kek 01 vDrwcj] 2015 dks 1,50,000 #-vfrfjDr yxkrh gS] iw¡th ij 6% okf"kZd dh nj ls C;kt vuqer gSA bls fuEukuqlkj fd;k tk,xkA
ealwj osQ fy, #- #- × + × ×
6 6 82,00,000 1,00,000
100 100 12
= 12,000 #- + 4,000 #- = 16,000 #-
js'kek osQ fy, #- #- × + × ×
6 6 61,50,000 1,50,000
100 100 12
= 9,000 #- + 4,500 #- = 13,500 #-
tc nksuksa gh foÙk o"kZ osQ nkSjku iw¡th o vfrfjDr dk vkgj.k djrs gSa rks iwath ij C;kt nj dk ifjdyufuEukuqlkj gksrk gS%
(i) lk>snkjksa osQ iw¡th [kkrs osQ izkjafHkd 'ks"k ij, iwjs o"kZ osQ fy, C;kt dk ifjdyu(ii) ;fn foÙk o"kZ osQ nkSjku fdlh lk>snkj }kjk vfrfjDr iw¡th yxkbZ tkrh gS rks vfrfjDr iw¡th ij C;kt dk
ifjdyu ykbZ xbZ frfFk ls o"kZ osQ vafre fnu rd gksrh gSA(iii) ;fn foÙk o"kZ osQ nkSjku iw¡th (lkekU; vkgj.kksa osQ vykok) vkgfjr dh tkrh gS] rks vkgj.k frfFk ls
foÙk o"kZ osQ vafre fnu rd C;kt ifjdfyr fd;k tkrk gS rFkk Åij fcanq% (i) ,o (ii) esa ifjdfyroqQy C;kt ls dkVk tkrk gSAoSdfYid :i ls 'ks"k vof/ osQ fy, fuosf'kr iw¡th dks mi;qDr vof/ dks è;ku esa j[kdj ifjdfyrfd;k tk ldrk gSA
2018-19
86 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 44444
lyksuh vkSj l`f"V ,d iQeZ esa lk>snkj gSasA mudk iw¡th [kkrk 01 vizSy 2015 dks Øe'k%2,00,000 #- rFkk 3,00,000 #- 'ks"k n'kkZrk gSA 01 tqykbZ] 2015 dks lyksuh us 50,000 #- vfrfjDriw¡th vkSj l`f"V us 60,000 #- vfrfjDr iw¡th yxkbZ A vius futh mi;ksx gsrq lyksuh us] 01 vDrwcj,2015 dks 30,000 #- rFkk l`f"V us 01 tuojh, 2016 dks, 15,000 #- dk vkgj.k fd;kA 8%
izfro"kZ dh nj ls C;kt vuqer FkkA foÙk o"kZ 2015&16 osQ nkSjku nksuksa lk>snkjksa dh iw¡th ij C;ktns; dk ifjdyu dhft,A
gy
iw¡th ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.klyksuh osQ fy, (#-)
2,00,000 #- ij C;kt iwjs o"kZ gsrq =#-2,00,000 8 1
100
× ×
= 16,000
50,000 #- ij C;kt 9 ekg gsrq =#-50,000 9 8
12 100
× ×
×
=3,000
19,000
?kVk;k % 6 ekg gsrq 30,000 #- ij C;kt = #-30,000 8 6
12 100
× ×
×
= 1,200
17,800
nwljh rjg ls Hkh 2,00,000 #- ij 3 ekg osQ fy,, 2,50,000 #- ij 3 ekg osQ fy, rFkk 2,00,000 #-ij 6 ekg osQ fy, C;kt ifjdfyr fd;k tk ldrk gS
(4,000 #- $ 5,000 #- $ 8,800 = 17,800 #-)l`f"V osQ fy,
(#-)
3,00,000 #- ij ,d o"kZ osQ fy, 8% dh okf"kZd nj ls = 3,00,000 8 1
100
# -× ×
= 24,000
60,000 #- ij 9 ekg osQ fy, C;kt = 60,000 8 9
100 12
# -× ××
=3,600
27,600
?kVk;k % 15,000 #- ij 3 ekg gsrq C;kt =15,000 8 3
100 12
# -× ××
= 300
27,300
nwljh vksj fodYir% 3,00,000 #- ij 3 ekg gsrq_ 3,60,000 #- ij 6 ekg osQ fy, vkSj3,45,000 #- ij 3 ekg osQ fy, C;kt ifjdfyr dj ldrs gSa (6,000 #- + 14,000 #- $ 6,900
#- $ 27,300 #-)
2018-19
87lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
mnkgj.k 55555
tks'k ,oa fØ'k lk>snkj gSa vkSj ykHk ,oa gkfu osQ fy, 3%1 vuqikr ij lger gSaA foÙk o"kZ 2015&16
osQ var esa mudh iw¡th 1,50,000 #- rFkk 75,000 #- FkhA o"kZ 2015&2016 osQ nkSjku vkgj.k tks'kosQ uke 20,000 #- rFkk fØ'k osQ uke vkgj.k 5,000 #- FkkA ftls muosQ iw¡th [kkrs esa uke i{k esa Mkykx;k gSA C;kt izHkkfjr djus ls igys mudk ykHk 16,000 #- FkkA fØ'k 01 vDrwcj] 2015 dks16,000 #- vfrfjDr iw¡th iQeZ esa yk;k ftls ykHk lgHkktu vuqikr esa Mkyk x;kA iw¡th ij 12% izfro"kZdh nj ls C;kt x.kuk djsaA
gyizkjaHk esas iw¡th dk ifjdyu n'kkZrk ys[kk&fooj.k
fooj.k tks'k dk [kkrk fØ'k dk [kkrk (#-) (#-)
o"kZ osQ var esa iw¡th 1,50,000 75,000
tksM+k% o"kZ osQ nkSjku vkgj.k 20,000 5,000
1,70,000 80,000
?kVk;k % ykHk dk fgLlk 12,000 (4,000)
1,58,000 76,000
?kVk;k % vfrfjDr iw¡th & (16,000)
1,58,000 60,000
iw¡th ij C;kt gksxk, tks'k osQ fy, 18,960 #- (1,58,000 #- dk 12%) vkSj fØ'k osQ fy, 960
#- fuEu ifjdyu osQ vuqlkj12 12 6
60,000 16,000100 100 12
× + × ×
#- #- = 7,200 #- + 960 #-
= 8,160 #-
2.5.2.1 iw¡th esa ifjorZu ,oa vkgj.k (tksM+uk o ?kVkuk)
dHkh&dHkh lk>snkjksa dh izkjafHkd iw¡th ugha nh xbZ gksrh gSA ,slh fLFkfr esa iw¡th ij C;kt dh x.kuk lsiwoZ lk>snkjksa dh vafre iw¡th ij vfrfjDr iw¡th] vkgfjr iw¡th vkgj.kksa] ykHk o gkfu esa Hkkx] ;fn lk>snkjksaosQ iw¡th [kkrksa esa n'kkZ;k x;k gS] lacaf/r lek;kstuksa dh lgk;rk ls izkjafHkd iw¡th dh x.kuk dh tkrh gSA
tSls fd igys Li"V fd;k x;k gS] iw¡th ij C;kt rHkh fn;k tk,xk tc iQeZ ys[kkadu o"kZ esa ykHkvftZr djrh gSA var% o"kZ osQ nkSjku iQeZ dks gkfu gksus ij iw¡th ij C;kt ugha fn;k tkrk gS vkSj ;fn fdlho"kZ iQeZ dk vftZr ykHk lk>snkjksa dh iw¡th ij C;kt dh ns; jkf'k ls de gS] rks ,slh n'kk esa C;kt dkHkqxrku ykHk dh jkf'k osQ vk/kj ij lhfer fd;k tk,xkA ,slh fLFkfr esa ykHkksa dk foHkktu izHkkodkjh<ax ls iw¡th ij C;kt osQ vuqikr esa fd;k tk losQxkA
2018-19
88 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 66666
vuqie ,oa vfHk"ksd 3% 2 osQ vuqikr esa ykHk gkfu dh Hkkxhnkjh djus okys lk>snkj gSaA 01 tuojh] 2013
dks mudk iw¡th [kkrk Øe'k% 1,50,000 #- rFkk 2,00,000 #- n'kkZrk gSA 31 fnlacj] 2013 dks o"kZdh lekfIr ij iw¡th ij C;kt dk O;ogkj fuEufyf[kr fodYiksa esa ls izR;sd osQ fy, n'kkZ,¡%
(v) ;fn iw¡th ij C;kt osQ Hkqxrku osQ fy, lk>snkjh foys[k ewd gS vkSj o"kZ dk ykHk 50,000 #-gSA
(c) ;fn lk>snkjh foys[k iw¡th ij 8% izfro"kZ dh nj ls C;kt dk izko/ku j[krk gS rFkk iQeZ dksml o"kZ osQ nkSjku 10,000 #- dh gkfu gksrh gSA
(l) ;fn lk>snkjh foys[k esa iw¡th ij 8% izfro"kZ dh nj ls C;kt nsus dk izko/ku gS vkSj iQeZ mlo"kZ osQ nkSjku 50,000 #- dk YkkHk vftZr djrh gSA
(n) ;fn lk>snkjh foys[k esa iw¡th ij 8% izfro"kZ dh nj ls C;kt nsus dk izko/ku gS vkSj ml o"kZosQ nkSjku vftZr fd;k x;k ykHk 15,000 #- gSA
gy
(v) foys[k esas fof'k"V izko/ku dh vuqifLFkr dh fLFkfr esa_ lk>snkjksa dh iw¡th ij dksbZ C;kt ns;ugha gksxkA gkyk¡fd miyCèk ykHk nksuksa lk>snkjksa osQ chp (3% 2 osQ) vuqikr esa foHkkftr gksxkA
(c) pw¡fd ys[kko"kZ osQ nkSjku iQeZ dks ?kkVk gqvk gSA vr% fdlh Hkh lk>snkj dh iw¡th ij C;kt ns;vuqer ugha gSA iQeZ osQ ?kkVs dks nksuksa lk>snkjksa }kjk ykHk Hkkxhnkjh osQ vuqikr esa ogu fd;ktk,xkA
(l) vuqie dks 1,50,000 #- ij 8% dh nj ls C;kt 12,000 #-vfHk"ksd dks 2,00,000 #- ij 8% dh nj ls C;kt 16,000 #-
28,000 #-
tSlk fd lger nj ij C;kt nsus osQ fy, ykHk i;kZIr gSA vr% iw¡th ij cuh iwjh C;kt jkf'k dks ykHkls izkIr djus dh vuqefr gS] tgk¡ C;kt nsus osQ ckn 22,000 #- (50,000 #- – 28,000 #-) 'ks"k gSaAftls muosQ ykHk lgHkktu vuqikr esa ck¡Vk tk,xkA(n) & pw¡fd iQeZ dk okf"kZd ykHk 14,000 #- gS vkSj lk>snkjksa dh iw¡th ij C;kt 28,000 #- cdk;k
gSA vr% C;kt dk Hkqxrku miyCèk ykHk Hkqxrku osQ vk/kj ij fd;k tk,xkA vFkkZr 14,000#-A bl izdkj vuqie dks 6,000 #- rFkk vfHk"ksd dks 8,000 #- izkIr gksaxsA bl izdkj ls izHkkohrkSj ij iQeZ dk ykHk foHkktu C;kt osQ vuqikr ij gksxkA
2018-19
89lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
Lo;a tk¡fp, 3
1- jkuh ,oa lqeu Øe'k% 80,000 #- ,oa 60,000 #- dh iw¡th yxkdj ,d iQeZ dh lk>snkj gSaA o"kZ2015&16 osQ nkSjku jkuh us 10,000 #- vkgfjr fd, vkSj lqeu us 15,000 #- vkgfjr fd,Aiw¡th ij C;kt izHkkfjr djus ls igys iQeZ dk ykHk 50,000 #- Fkk ftls jkuh ,oa lqeu osQ chp3% 2 osQ vuqikr esa foHkkftr fd;k x;kAjkuh ,oa lqeu dh iw¡th 12% izfro"kZ dh nj ls, o"kZ osQ var 31 ekpZ] 2016 dks C;kt dk ifjdyudhft,A
2- fiz;k ,oa dkty us 5% 3 osQ vuqikr ls YkkHk dh Hkkxhnkjh ij ,d iQeZ LFkkfir dhA 01 vizSy]2015 dks mudh fLFkj iw¡th bl izdkj Fkh % fiz;k 6,00,000 #- rFkk dkty 8,00,000 #- A31 ekpZ] 2016 dks foÙk o"kZ osQ var esa iQeZ dk YkkHk 1,26,000 #- FkkA buosQ chp ykHk foHkktucrk,¡ (v) tcfd iw¡th ij C;kt osQ vykok vkSj dksbZ le>kSrk ugha gS] (c) tcfd ,d Li"Vle>kSrk gqvk gS fd iw¡th ij C;kt 12% izfro"kZ dh nj ls Hkqxrku vuqer gSA
22222-55555-33333 vkgj.kksa ij C;kt
lk>snkjh foys[k esa ;g izko/ku gks ldrk gS fd iQeZ osQ vfrfjDr futh dk;Z gsrq lk>snkj }kjk vkgj.kij C;kt izHkkfjr gksA tSlk fd igys crk;k x;k gS fd ;fn lk>snkjksa osQ chp bl ckjs esa dksbZ Li"V le>kSrkugha gS rks C;kt izHkkfjr ugha gksxkA ysfdu, ;fn lk>snkjh foys[k esa ,slk izkoèkku gS rks lger nj ij C;ktdks mruh vofèk osQ fy, izHkkfjr fd;k tk ldrk gS ftrus le; osQ fy, ys[kk o"kZ esa lk>snkj ij cdk;kgSA vkgj.kksa ij C;kt osQ izHkkfjr gksus ls lk>snkjksa }kjk O;olk; ls /u vkgfjr djus dh izo`fÙk grksRlkfgrgksrh gSA
vkgj.kksa ij C;kt dk ifjdyu fofHkUu fLFkfr;ksa esa fuEukuqlkj izHkkfjr fd;k tkrk gS %tc izfrekg esa fLFkj jkf'k dks vkgfjr fd;k tkrk gSA
dbZ ckj lk>snkjksa }kjk ,d fLFkj /u jkf'k ,d leku vofèk osQ varj ls vkgfjr dh tkrh gS tSlsfd izR;sd ekg esas ;k izR;sd frekgh esaA ,slh fLFkfr esa iwjh le;kofèk dk ifjdyu bl ckr ij fuHkZjdjsxk fd D;k /u dk vkgj.k ekg osQ izkjaHk essa (igys fnu) ;k ekg osQ eè; esa, ;k izR;sd ekg osQ vafrefnu fd;k tkrk gSA eku yhft, izfrekg osQ igys fnu vkgj.k fd;k tkrk gS rks oqQy jkf'k ij C;kt 6½
ekg osQ fy, vkSj ;fn vkgj.k gj ekg osQ var esa fd;k tkrk gS rks C;kt 5½ ekg osQ fy, ifjdfyrfd;k tk,xkA ;fn vkgj.k ekg osQ eè; esa gksrk gS rks 6 ekg osQ fy, ifjdyu gksxkA
2018-19
90 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
eku yhft, fd vk'kh"k vius futh mi;ksx gsrq 31 ekpZ] 2016 dks o"kZ dh lekfIr osQ nkSjku izfrekg 10,000 #- dk vkgj.k djrk gS, rks fofHkUu vof/ dh fLFkfr;ksa esa C;kt dk ifjdyu fuEukuqlkjgksxk %
(v) tc /u dks izR;sd ekg dh vkjaHk esa vkgfjr fd;k tkrk gS
vkSlr vofèk = oQq y vofèk eghukas eas + 1 12 1
6½2 2
+= = ekg
vkgj.k ij C;kt = #-1,20,000 8 13 1
100 2 12
× × ×
× ×
= 5,200 #-
(c) tc /u dks gj ekg osQ var esas vkgfjr fd;k tkrk gS
vkSlr vofèk = oQq y vofèk eghuk as eas
2
–1= 12 1
2
−
= 5½ ekg
vkgj.kksa ij C;kt = #-1,20,000 8 11 1
100 2 12
× × ×
=
× ×
4,400 #-
(l) tc /u dks izfrekg osQ eè; esa vkgfjr fd;k tkrk gSAtc /u dks ekg osQ chp esa vkgfjr fd;k tkrk gS rc oqQy vofèk esa u rks oqQN tksM+k tkrk gS vkSj u ghoqQN ?kVk;k tkrk gSA
vkSlr vofèk = oQq y vof/ ekg eas 12
= = 622
ekg
vkgj.kksa ij C;kt = # -1,20,000 8 6 1
100 2
× × ×
=
×
4,800 #-
tc gj frekgh esa fLFkj jkf'k dks vkgfjr fd;k tk,tc /u jkf'k ,d lk>snkj }kjk izR;sd frekgh esas vkgfjr dh tkrh gS rks C;kt osQ ifjdyu osQ mís';osQ fy, oqQy le;kofèk dk vfHkfu'p; bl ckr ij fuHkZj djrk gS fd D;k /u jkf'k dks gj frekghosQ izkjaHk esa fudkyk x;k ;k gj frekgh osQ var esaA ;fn izR;sd frekgh osQ izkjaHk esa jkf'k vkgfjr dh xbZgS rks C;kt dk ifjdyu iwjs o"kZ osQ fy, ifjdfyr C;kt 7½ ekg dh vof/ osQ fy, ykxw gksxk vkSj;fn izR;sd frekgh osQ var esa fudkyk tkrk gS rks bls 4½ ekg osQ fy, ifjdfyr fd;k tk,xkA
eku yhft, fd lrh'k ,oa fryd ,d iQeZ esa lk>snkj gSa rFkk ykHk o gkfu dh Hkkxhnkjh cjkcj djrsgSaA ys[kk o"kZ 2015&16 osQ nkSjku lrh'k us gj frekgh dh 'kq#vkr esa 30,000 #- vkgfjr fd,A ;fnbu vkgj.kksa ij 8% izfro"kZ dh nj ij C;kt fy;k tkrk gS rks o"kZ osQ var esas izHkkfjr C;kt dh jkf'k dkifjdyu fuEukuqlkj gksxk%
2018-19
91lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
vkgj.kksa ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k
frfFk jkf'k le;kofèk C;kt(#-) (#-)
01 vizSy, 2015 30,000 12 ekl 30,000 × 8
100 × 1 = 2,400
01 tqykbZ, 2015 30,000 9 ekl 30,000 × 9
12 ×
8
100= 1,800
01 tqykbZ, 2015 30,000 6 ekl 30,000 × 6
12×
8
100= 1,200
01 tuojh, 2016 30,000 3 ekl 30,000 × 3
12 ×
8
100= 600
;ksx 1,20,000 6,000
oSdfYid :i ls] iwjs ys[kkadu o"kZ osQ nkSjku oqQN vkgfjr jkf'k ij C;kt ifjdfyr fd;k tk ldrk gS vFkkZr blfLFkfr esas 1,20,000 #- dh jkf'k 7½ (12 $ 9 $ 6 $ 3)@4 ekg dh vofèk osQ fy, fuEukuqlkj gSa%
1,20,000 #- × 8
100 ×
15
2 ×
1
12 = 6,000 #-
(c);fn /ujkf'k dks izR;sd frekgh osQ var esas vkgfjr fd;k tkrk gSvkgj.kksa ij C;kt osQ ifjdyu dk ys[kk fooj.k
frfFk jkf'k le;kofèk C;kt(#-) (#-)
30 twu, 2015 30,000 9 ekg 30,000 × ×
9 8
12 100= 1,800
30 flracj, 2015 30,000 6 ekg 30,000 × 6
12× 8
100= 1,200
31 fnlacj, 2015 30,000 3 ekg 30,000 × 3
12 × 8
100= 600
31 ekpZ, 2016 30,000 0 ekl
;ksx 1,20,000 3,600
2018-19
92 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
oSdfYid :i ls ys[kkadu o"kZ osQ nkSjku vkgfjr oqQy jkf'k dk bl izdkj Hkh ifjdyu fd;k tk ldrkgS, vFkkZr 1,20,000 #- ij 4½ ekg dh vofèk dk C;kt%
= 1,20,000 #- × 8
100×
9
2 ×
1
12 = 3,600 #-
tc fofoèk /u jkf'k;ksa dks fHkUu le; varjkyksa ij vkgfjr fd;k tkrk gStc lk>snkj fHkUu&fHkUu /ujkf'k dks fHkUu le; varjkyksa ij vkgfjr djrs gSa] rc C;kt dk ifjdyumRikn fofèk dk mi;ksx fd;k tkrk gSA mRikn fofèk osQ varxZr, izR;sd vkgj.k osQ fy,, èku vkgj.k dksml vofèk }kjk cgqxqf.kr djrs gSa tks fd ys[kk o"kZ osQ nkSjku vkgfjr jgrk gSA blesa ifjdfyr vofèkvkgj.k dh frfFk ls ysdj ys[kkadu o"kZ osQ vafre fnu rd 'kkfey gksrh gSA vr% ifjdfyr mRiknksa dk;ksx fd;k tkrk gS vkSj mRikn osQ iwjs ;ksx esa ,d ekg osQ fy, C;kt dh fof'k"VhÑr nj dh x.kuk dhtkrh gSA blesa C;kt osQ ifjdyu dks fuEufyf[kr mnkgj.k osQ }kjk foof.kZr fd;k tk ldrk gSaA 'kguktvius futh mi;ksx osQ fy, iQeZ ls 31 ekPkZ] 2016 osQ lekiu Ok"kZ osQ nkSjku fuEufyf[kr èku jkf'k;k¡vkgfjr djrh gSA mRikn fofèk }kjk vkgj.kksa ij C;kt dks ifjdfyr djsa, ;fn bu ij 7% izfro"kZ dhnj ls C;kt izHkkfjr fd;k tk,A
frfFk jkf'k(#-)
01 vizSy, 2015 16,000
30 twu, 2015 15,000
31 vDrwcj, 2015 10,000
31 fnlacj, 2015 14,000
01 ekpZ, 2016 11,000
bu vkgj.kksa ij C;kt dk ifjdyu fuEukuqlkj gksxk
vkgj.kksa ij C;kt osQ ifjdyu dk ys[kk fooj.k
frfFk jkf'k le;kofèk mRikn(#-) (#-)
01 vizSy, 2015 16,000 12 ekl 1,92,000
30 twu, 2015 15,000 9 ekl 1,35,000
31 vDrwcj, 2015 10,000 5 ekl 50,000
31 fnlacj, 2015 14,000 3 ekl 42,000
01 ekpZ, 2016 11,000 1 ekl 11,000
;ksx 4,30,000
2018-19
93lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
mRikn fofèk }kjk, vkgj.kksa ij C;kt fuEuor ifjdfyr gksxk
C;kt = mRikn dh ;ksx jkf'k × nj × 1
12
= 4,30,000 #- × 7
100 ×
1
12 =
30,100
12 = 2,508 #- (yxHkx)
mnkgj.k 77777
tkWu vczkge ekMuZ Vwj ,oa VªSoy daiuh* esa lk>snkj gS rFkk ys[kk o"kZ osQ var 31 ekpZ] 2015 dks futhiz;ksx gsrq viuh iw¡th [kkrs /u dks vkgfjr djrs gSaA fuEu oSdfYid fLFkfr;ksa ij C;kt dk ifjdyu djsa,;fn C;kt dh nj 9% izfro"kZ dh gSA
(v) ;fn og izfr ekg osQ izkjaHk esa 3,000 #- izfrekg vkgfjr djrk gSA(c) ;fn izR;sd ekg osQ var esa, og 3,000 #- vkgfjr djrk gSA(l) ;fn fuEufyf[kr jkf'k fofHkUu frfFk;ksa ij vkgfjr dh tkrh gS % 01 twu] 2015 dks 12,000 #-_
31 vxLr] 2015 dks 8,000 #-_ 30 flRkacj 2015 dks 3,000 #-_ 30 uoacj 2015 dks7,000 #- rFkk_ 31 tuojh] 2016 dks 6,000 #-
gy
(v) tSlk fd eghus osQ izkjaHk esas gh 3,000 #- dh fLFkj jkf'k vkgfjr dh xbZ gSA vr% C;kt dk ifjdyuvkSlr vofèk 6½ ekg osQ fy, fd;k tk,xkA
vkgj.kksa ij C;kt 36,000 9 13 1
100 2 12
× × ×
= =
× ×
1,755 #-
(c) tSlk fd eghus osQ var esa 3,000 #- dh jkf'k izfrekg fudkyh xbZ gSA vr% C;kt dk ifjdyu ,dvkSlr vofèk 5½ ekg osQ fy, fd;k tk,xkA
vkgj.kksa ij C;kt 36,000 9 11 1
100 2 12
× × ×
= =
× ×1,485 #-
vkgj.kksa ij C;kt osQ ifjdyu dks n'kkZrk ys[kk fooj.k
1 2 3 4
frfFk vkgfjr jkf'k vofèk C;kt(#-) (ekg esa) (#-)
01 twu, 2015 12,000 10 12,000 × 9
100 ×
10
12 = 900
31 vxLr, 2015 8,000 7 8,000 × 9
100 ×
7
12 = 420
30 flracj, 2015 3,000 6 3,000 × 9
100 ×
6
12 = 135
30 uoacj, 2015 10,000 4 7,000 × 9
100 ×
4
12 = 210
31 tuojh, 2016 6,000 2 6,000 × 9
100 ×
2
12 = 90
oqQy C;kt 1,755
2018-19
94 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 8
euq, gSjh rFkk vyh ,d iQeZ esa lk>snkj gSa vkSj os ykHk ,oa gkfu osQ cjkcj osQ Hkkxhnkjh osQ fy, lgergSaA iQeZ ls gSjh ,oa vyh fuEufyf[kr vkgj.k vius Lo;a osQ bLrseky gsrq o"kZ 2016 osQ nkSjku djrs gSa%
frfFk gSjh vyh(#-) (#-)
2016
01 viSzy 5,000 7,000
01 tqykbZ 8,000 4,000
01 fnlacj 5,000 5,000
01 ekpZ 4,000 9,000
;fn C;kt nj 10% okf"kZd gS rks vkgj.kksa ij C;kt dks ifjdfyr dhft, tcfd izR;sd o"kZ 31 ekpZdks [kkrk iqLrosaQ can gksrh gSaA
vkgj.kksa ij C;kt dk ifjdyu n'kkZrk ys[kk fooj.k
gSjh vyhjkf'k vofèk mRikn jkf'k vofèk mRikn(#-) (eklksa esa) (#-) (#-) (eklksa esa) (#-)
5,000 12 60,000 7,000 12 84,000
8,000 9 72,000 4,000 9 36,000
5,000 4 20,000 5,000 4 20,000
4,000 1 4,000 10,000 1 10,000
1,56,000 1,50,000
C;kt dh jkf'k
gSjh = 1,56,000 10 1
100 12
× ×
×
= 1,300 #-
vyh = 1,50,000 10 1
100 12
× ×
×
= 1,250 #-
Lo;a djsa
xksfoan ,d iQeZ dk lk>snkj gSA og ys[kk o"kZ 2016&17 osQ nkSjku fuEufyf[kr jkf'k;k¡ vkgfjr djrk gSAfrfFk #-30 vizSy] 2016 6,000
30 twu] 2016 4,000
30 flracj] 2016 8,000
31 fnlacj] 2016 3,000
31 tuojh] 2017 5,000
2018-19
95lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
mi;qZDr vkgj.kksa ij 6% izfro"kZ dh nj ls C;kt izHkkfjr fd;k tk,xkA [kkrs izR;sd o"kZ 31 ekpZdh lekfIr ij can gksrs gSaA
2- jke vkSj ';ke leku :i ls ykHk&gkfu dh Hkkxhnkjh djus okys lk>snkj gSaA jke fu;fer :i lsfuth [kpZ gsrq iwjs foÙk o"kZ 2016&17 osQ nkSjku izR;sd ekg dh igyh frfFk dks 1,000 #- vkgfjrdjrk gSA ;fn vkgj.kksa ij 5% dh okf"kZd nj ls C;kt izHkkfjr fd;k tkrk gS rks jke osQ vkgj.kksaij C;kt dk ifjdyu dhft,A
3- oekZ vkSj dkSy ,d iQeZ esa lk>snkj gSaA lk>snkjh foys[k dh lgefr osQ vuqlkj 6% izfro"kZ dhnj ls C;kt izHkkfjr gSA oekZ us 01 vizSy] 2016 ls 31 ekpZ] 2017 rd izfrekg, ekg osQ izkjaHkesa gh 2,000 #- vkgfjr fd, gSaA tcfd dkSy us 01 vizSy] 2016 ls izR;sd frekgh osQ izkjaHkesa 3,000 #- vkgfjr fd, gSaA lk>snkjksa osQ vkgj.kksa ij C;kt ifjdfyr djsaA
tc vkgj.kksa dh frfFk Li"VhÑr u gks
tc lHkh vkgj.kksa dh jkf'k dk fooj.k rks fn;k x;k gks ijarq vkgj.kksa dh frfFk lqLi"V u gksa rc ;g ekuktkrk gSa fd iwjs lky Hkj /ujkf'k dks vfu;fer :i ls fudkyk x;k gSA mnkgj.k osQ fy,_ 'kdhyk viuhiQeZ ls 31 ekpZ] 2016 dks ys[kk o"kZ dh lekfIr rd o"kZ Hkj osQ nkSjku 60,000 #- fudkys gSa vkSjml ij 8% izfro"kZ dh C;kt izHkkfjr gksrh gSA blesa vofèk dks 6 ekg ekuk tk,xk, tks fd ,d vkSlrvofèk gS vkSj ;g ekuk x;k gS fd iwjs o"kZ osQ nkSjku vfu;fer :i ls jkf'k vkgfjr gqbZ gSA izHkkfjr C;ktdh jkf'k 2,400 #- dks bl izdkj ifjdfyr djuk gSA
8 660,000
100 12
× ×
# - = 2,400 #-
2-6 ,d lk>snkj dks ykHk dh xkjaVh
dbZ ckj ,d iQeZ esa ,d lk>snkj dks ,d U;wure jkf'k dh xkjaVh osQ lkFk 'kkfey fd;k tkrk gS vkSjbls mlosQ iQeZ ls izkIr YkkHk osQ Hkkx osQ :i esas ekuk tkrk gSA ;g vk'oklu iQeZ osQ lHkh ofj"B lk>snkjksa}kjk ,d fo'ks"k vuqikr esa fn;k tk ldrk gS ;k fiQj futh rkSj ls ,d ofj"B lk>snkj }kjk Hkh gks ldrkgSA bl izdkj osQ xkjaVh izkIr lk>snkj dks U;wure xkjaVhÑr jkf'k rc ns; gksrh gS tc mlosQ ykHk dk HkkxykHk foHkktu vuqikr osQ vuqlkj xkjaVhÑr jkf'k ls de gksA mnkgj.k osQ fy,] e/qfydk ,oa jf{krk ,diQeZ esa lk>snkj gSa vkSj viuh iQeZ esa dfu"dk dks 25,000 #- dh U;wure xkjaVh nsus osQ lkFk, iQeZ esamldk Hkkx ekudj, mls iQeZ esa ykuk pkgrh gSA vc eku yhft, fd iQeZ o"kZ osQ nkSjku 1,20,000 #-dk ykHk vftZr djrh gS rFkk mudh ykHk foHkktu vuqikr dh lgefr, lk>snkjksa osQ chp 2% 3%1 osQvuqikr dh gSA vuqikr osQ vuqlkj 1,20,000 #- esa e/qqfydk dks 40,000 #- (2@6 ×1,20,000 #-) jf{krkdks 60,000 #- (3@6 × 1,20,000 #-) ykHk feyrk gSA gkyk¡fd fglkc osQ ckn dfu"dk dk Hkkx,
xkjaVhÑr jkf'k ls 5,000 #- de iM+rk gS] tks mlosQ lk>snkjksa dh jkf'k ls de gSA bl jkf'k dks xkjaVhnsus okys lk>snkjksa e/qfydk ,oa jf{krk }kjk muosQ ykHk foHkktu vuqikr esa ogu fd;k tk,xk tks bl fLFkfresa 2% 3 gSA e/qfydk osQ Hkkx esa YkkHk dh deh 2,000 #- (2@5 × 5,000 #-) vkSj jf{krk osQ Hkkx esa
2018-19
96 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3,000 #- vkrh gSA vc iQeZ dk oqQy ykHk lHkh lk>snkjksa osQ chp fuEukuqlkj foHkkftr gksxk %e/qfydk dks 38,000 #- feysaxs (mlosQ Hkkx 40,000 #- esa 2,000 #- dh deh) jf{krk dks 57,000
#- (mlosQ Hkkx 60,000 #- eas 3,000 #- dh deh)] dfu"dk dks 25,000 #- (20,000 #- $ 2,000 #-$ 3,000 #-)A
;fn osQoy ,d lk>snkj xkjaVh nsrk gS] eku yhft, orZeku osQl esa osQoy jf{krk xkjaVh nsrh gS, rcdeh dh iwjh jkf'k (5,000 #-) osQoy jf{krk }kjk gh ogu dh tk,xhA ,sls ekeys esas ykHk dk forj.kbl izdkj gksxk % e/qfydk 40,000 #-, jf{krk 55,000 #- (60,000 #- & 5,000 #-) vkSj dfu"dk25,000 #- (20,000 #- + 5,000 #-)A
mnkgj.k 99999
eksfgr ,oa jksgu viuh iQeZ esa 2%1 osQ vuqikr esa ykHk ,oa gkfu osQ foHkktu osQ lk>snkj gSaA os vius lkFkjkgqy dks ,d lk>snkj osQ :i esa viuh iQeZ esa 1@4 ykHk foHkktu osQ :i esa 'kkfey djrs gSa vkSjde&ls&de 50,000 #- nsus dh xkjaVh nsrs gSaA ys[kk o"kZ osQ var esas 31 ekpZ] 2015 dks mudh iQeZdks 1,60,000 #- dk ykHk gqvkA blosQ fy, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj dhft, %
ykHk ,oa gkfu fofu;ksx [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
eksfgr dh iw¡th fuoy ykHk 1,60,000
(ykHk dk Hkkx) 80,000
?kVk;k% Hkkx esa deh (6,667) 73,333
jksgu dh iw¡th 40,000
(ykHk dk Hkkx)?kVk;k% (Hkkx esa deh) (3,333) 36,667
jkgqy dh iw¡th 40,000
(ykHk dk Hkkx)tksM+k% deh dks izkIr fd;k% eksfgr ls 6,667
jksgu ls 3,333 50,000
1,60,000 1,60,000
dk;Zdkjh fVIi.khjkgqy dks iQeZ esa izos'k nsus osQ ckn, ykHk foHkktu dk u;k vuqikr 2%1%1 gSA lk>snkjksa osQ ykHk foHkktuvuqikr osQ vk/kj ij ykHk fuEuor vkrk gS %
2018-19
97lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
eksfgr = 1,60,000 #- × 2
4= 80,000 #-
jksgu = 1,60,000 #- × 1
4= 40,000 #-
jkgqy = 1,60,000 #- × 1
4= 40,000 #-
pw¡fd jkgqy dks ykHk osQ :i esa 50,000 #- dh U;wure xkjaVh nh xbZ gSA vr% og xkjaVh dh 'ks"kjkf'k 10,000 #- eksfgr ,oa jksgu osQ }kjk ykHk o gkfu foHkktu vuqikr esa ogu dh tk,xh tks fd 2%1gSA
eksfgr osQ ykHk esa deh vk,xh 2@3 × 10,000 #- = 6,667 #-jksgu osQ ykHk esa deh vk,xh 1@3 × 10,000 #- = 3,333 #-bl izdkj ls, eksfgr dks 80,000 #- – 6,667 #- = 73,333 #- izkIr gksxk vkSj jksgu dks 40,000 #-
–3,333 #- = 36,667 #- izkIr gksxk vkSj jkgqy dks 40,000 #- + 6,667 #- + 3,333 #- = 50,000
#- iQeZ ls ykHk osQ :i esa izkIr gksxkAu, ykHk foHkktu vuqikr esa ifjdyu
u, lk>snkj jkgqy dk Hkkx 1
4 gSA 'ks"k ykHk 1& 1
4 = 3
4 gSA ;g 'ks"k YkkHk eksfgr ,oa jksgu osQ
chp 2%1 osQ vuqikr esa foHkkftr gksxkA
eksfgr dk u;k Hkkx = 3 2 2
4 3 4× =
jksgu dk u;k Hkkx = 3 1 1
4 3 4× =
vr%, ykHk foHkktu vuqikr = 2 1 1
: :4 4 4
= 2:1:1
mnkgj.k 1010101010
tkWu ,oa eSF;w 3% 2 osQ vuqikr ls ykHk ,oa gkfu dk foHkktu djrs gSaA os vius lkFk eksgarh dks 1@6 ykHkosQ foHkktu ij 'kkfey djrs gSaA tkWu us O;fDrxr :i ls iw¡th ij 10% okf"kZd dh nj ls C;kt izHkkfjrdjus osQ ckn ;g xkjaVh nh fd ;g ykHk jkf'k izfr o"kZ 30,000 #- ls de ugha jgsxhA iQeZ esas lk>snkjksadh iw¡th bl izdkj ls gS % tkWu 2,50,000 #-] eSF;w 2,00,000 #- rFkk eksgarh #- 1,50,000 #- dks31 ekpZ] 2015 dks o"kZ dh lekfIr ij, iw¡th ij C;kt fudkyus ls igys ykHk 1,50,000 #- FkkA ;fnu;k ykHk foHkktu vuqikr 3% 2%1 gS rks ykHk ,oa gkfu fofu;ksx [kkrk iznf'kZr djsaA
2018-19
98 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy
ykHk ,oa gkfu fofu;ksx [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)
iw¡th ij C;kt % fuoy YkkHk 1,50,000
tkWu 25,000
eSF;w 20,000
eksgarh 15,000 60,000
iw¡th [kkrk% tkWu 45,000
?kVk;k% (Hkkx dh deh) (15,000) 30,000
eSF;w 30,000
eksgarh 15,000
tksM+k% (eksgarh esa) tkWu ls izkIr deh dk Hkkx 15,000 30,000
1,50,000 1,50,000
dk;Zdkjh fVIi.kh %iw¡th ij C;kt fudkyus osQ ckn ykHk 90,000 #- gS ftls 3% 2%1 osQ vuqikr esa forfjr fd;k x;k] tksbl izdkj ls gS% tkWu 45,000 #- (3@6 × 90,000 #-), eSF;w 30,000 #- vkSj eksgarh15,000#-A blesa eksgarh dks nh xbZ xkjaVh osQ vuqlkj ykHk dh deh 15,000 #- gS ftls tkWu }kjk ogufd;k tk,xkA bl izdkj ls tkWu dks 45,000 #- – 15,000 #- = 30,000 #- feyrs gSa vkSj eSF;w dks30,000 #- rFkk eksgarh dks 30,000 #- (15,000 #- + 15,000 #-) feyrs gSaA
mnkgj.k 1111111111
egs'k ,oa fnus'k ykHk ,oa gkfu dk foHkktu 2%1 vuqikr esa djrs gSaA mUgksaus 01 tuojh] 2016 dks viuhiQeZ esa jkosQ'k dks 1@10 (nlosa Hkkx) dk Hkkxhnkj cukrs gSa vkSj mls de ls de 25,000 #- dh xkjaVhnsrs gSaA egs'k ,oa fnus'k viuh uke Hkkxhnkjh iwoZor gh j[krs gSa ijUrq jkosQ'k dh xkjaVh osQ [kkrs esa dksbZdeh vkus ij mls feydj Øe'k% 3% 2 osQ vuqikr esa ogu djus ij lger gks tkrs gSaA o"kZ dh lekfIrij 31 fnlacj] 2016 dks iQeZ ls 1,20,000 #- ykHk izkIr gksrk gSA blosQ fy, ykHk o gkfu fofu;ksx[kkrk rS;kj djsaA
2018-19
99lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
ykHk ,oa gkfu fofu;ksx [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)
iw¡th [kkrs% fuoy ykHk 1,20,000
(ykHk dh Hkkxhnkjh gsrq)egs'k 72,000
(6/10 × 1,20,000 #-)?kVk;k% 'ks;j dh deh (7,800) 64,200
fnus'k 36,000
(3/10 × 1,20,000 #-)?kVk;k% 'ks;j dh deh (5,200) 30,800
jkosQ'k 12,000
tksM+k% deh ls izkfIr dk Hkkx% egs'k 7,800
fnus'k 5,200 25,000
1,20,000 1,20,000
dk;Zdkjh fVIi.kh%u;k ykHk foHkktu vuqikr fuEukuqlkj ifjdfyr gksxk%
jkosQ'k dh Hkkxhnkjh dk 1@10 (nlok¡) Hkkx gSA 'ks"k ykHk 9@10 egs'k ,oa fnus'k osQ chp foHkkftrfd;k tk,xk, ftldk vuqikr 2 %1 gS
;gk¡ egs'k dh ykHk esas Hkkxhnkjh gksxh 2 9 3
3 10 10× =
fnus'k dh ykHk esaa Hkkxhnkjh gksxh 1 9 3
3 10 10× =
vc u;k vuqikr curk gS 3 3 1: :
5 10 10 ;k 6 : 3 : 1
ykHk esa egs'k dh Hkkxhnkjh = 1,20,000 #- × 6
10= 72,000 #-
ykHk esa fnus'k dh Hkkxhnkjh = 36,000 #-YkkHk esa jkosQ'k dh Hkkxhnkjh = 12,000 #-
;gk¡ jkosQ'k osQ ykHk esas vkbZ deh dks egs'k rFkk fnus'k }kjk 3% 2 osQ vuqikr esas ogu dh tk,xhA blesa egs'k13,000 #- dk 3/5, vFkkZr 7,800 #- vkSj jkosQ'k 13,000 #- dk 2@5, vFkkZr 5,200 #- ogu djsxkA bl izdkjls, iQeZ dk ykHk fuEukuqlkj foHkkftr gksxk %
egs'k dks izkIr gksaxs 72,000 #- & 7,800 #- = 64,200 #-fnus'k dks izkIr gksaxs 36,000 #- & 5,200 #- = 30,800 #-jkosQ'k dks izkIr gksaxs 12,000 #- $ 7,800 #- $ 5,200 #- = 25,000 #-
2018-19
100 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
Lo;a djsa
dfork ,oa yfyr 2%1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA nksuksa eksgu dks vius lkFk ykHk2,500 #- dh U;wure xkjaVh osQ lkFk O;olk; esa lk>snkj cukus dks lger gks x,A lkFk gh r; fd;kfd ;fn xkjaVh esa deh gqbZ rks os ykHk foHkktu vuqikr esa bls ogu djsaxsA dfork ,oa yfyr osQ chpykHk ugha cnykA o"kZ 2006&07 osQ fy, iQeZ dk vftZr ykHk 76,000 #- FkkA lk>snkjksa osQ chp ykHkdk forj.k n'kkZ,¡A
2-7 iwoZ lek;kstu
dbZ ckj vafre ys[ks rS;kj djus osQ ckn, ysu&nsu osQ vfHkys[ku esa pwd ;k =kqfV;k¡ ;k la{ksi esa ys[kk fooj.kdh rS;kjh esa xyfr;k¡ n`f"Vxr gksrh gSa ,oa Hkkxhnkjksa esa ykHk foHkkftr fd;k tk pqdk gksrk gSA ;g pwd,
iw¡th ij C;kt, vkgj.kksa ij C;kt, lk>snkjksa osQ Í.k ij C;kt ;k lk>snkj osQ osru ;k deh'ku vFkok lhekls ckgj osQ [kpks± ls lacafèkr gks ldrh gSaA blosQ lkFk gks ldrk gS fd lk>snkjh foys[k esa ;k ys[kkaduO;oLFkk esa cnyko osQ izko/ku dh ckrsa gks ldrh gSaA bu lHkh izdkj osQ pwd ;k =kqfV osQ izHkko dks lq/kjus osQ fy, lek;kstu dh vko';drk gksrh gSA ;gk¡ ij iqjkus [kkrk ys[kksa dks cnyus dh vis{kk vko';dlek;kstuksa dks ykHk ,oa gkfu lek;kstu [kkrsa@;k fiQj lh/s lacafèkr lk>snkj osQ iw¡th [kkrs osQ }kjk fd;ktk ldrk gSA bls fuEufyf[kr mnkgj.k dh enn ls of.kZr fd;k x;k gSA
jeht ,oa tghj cjkcj osQ lk>snkj gSaA 01 vizSy] 2015 dks mudh iw¡th Øe'k% 50,000 #- rFkk1,00,000 #- gSA foÙk o"kZ osQ lekiu esa 31 ekpZ] 2016 dks ys[kk [kkrk rS;kj djus osQ mijkar ;g ik;kx;k fd lk>snkjh foys[k esa of.kZr 6% izfro"kZ C;kt dh nj dks, ykHk foHkkftr djus ls igys, iw¡th [kkrksaesa ugha tek fd;k x;k gSA mi;qZDr fLFkfr dks bl izdkj ls ljyhÑr fd;k tk ldrk gSA lk>snkjksa osQ [kkrksaesa ifjdyu ls izkIr iw¡th [kkrs osQ C;kt dks tek ugha fd;k x;k gS tks fd jeht osQ fy, 3,000 #- (6× 100 × 50,000 #-) rFkk tghj osQ fy, 6,000 #- (6 × 100 ×1,00,000 #-) = oqQy jkf'k 9,000
#- gksrh gSA ;fn iw¡th ij C;kt fn;k gksrk rks iQeZ osQ ykHk esa 9,000 #- de gks tkrsA bl ½fV osQ dkj.k]ykHk ,oa gkfu [kkrs osQ vuqlkj ykHk dh laiw.kZ jkf'k (9,000 #- osQ lek;kstu osQ fcuk) dks lk>snkjksaosQ ykHk foHkktu vuqikr ij foHkkftr fd;k tk,xkA bl =kqfV dk la'kks/u fdl izfof"V }kjk fd;k tk,xkA(v) ykHk o gkfu lek;kstu [kkrs osQ ekè;e ls
(#-) (#-) (i) ykHk ,oa gkfu lek;kstu [kkrk uke 9,000
jeht osQ iw¡th [kkrs ls 3,000
tghj osQ iw¡th [kkrs ls 6,000
(iw¡th ij C;kt) (ii) jeht dk iw¡th [kkrk uke 4,500
tghj dk iw¡th [kkrk uke 4,500
ykHk ,oa gkfu lek;kstu [kkrs ls 9,000
(lek;kstu ij gkfu)
2018-19
101lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
(c) lk>snkjksa ds iw¡th [kkrksa esa lh/s lek;ksftr
lk>snkjksa osQ iw¡th [kkrksa esa izR;{k lek;kstu gsrq lk>snkjksa osQ iw¡th [kkrksa esa =kqfV osQ fuoy izHkko Kkr djusosQ fy, loZizFke ,d fooj.k rS;kj fd;k tkrk gS ftlosQ ekè;e ls lek;kstu izfof"V;k¡ vfHkysf[kr dhtkrh gSaA
iw¡th ij C;kt NksM+us (foyksiu) osQ fy, fd, tkus okys lek;kstu dks n'kkZrk [kkrk fooj.k
fooj.k jeht tghj(#-) (#-)
(i) og jkf'k ftls iw¡th ij C;kt osQ 3,000 6,000
:i esa tek fd;k tkuk pkfg,A
(ii) og jkf'k tks okLrfod :i ls 4,500 4,500
ykHk osQ Hkkx osQ :i esa tek dh xbZA(9,000 #- cjkcj foHkkftr)
(i) vkSj (ii) osQ chp foHksn uke 1,500 tek 1,500
(fuoy izHkko) (vkfèkD;) (deh)
bl ls rkRi;Z ;g gS fd jeht osQ [kkrs esa 1,500 #- vfrfjDr tek gq, tcfd tghj osQ [kkrs esa1,500 #- de tek gq,A bl pwd dks lq/kjus osQ Øe esa jeht dh iw¡th ls 1,500 #- uke fd;k tkukrFkk 1,500 #- tghj osQ [kkrs esa tek fd;k tkuk pkfg,A bl lek;kstu osQ fy, jkst+ukepk izfof"VfuEukuqlkj gksxh%
(#-) (#-)
jeht dk iw¡th [kkrk uke 1,500
tghj osQ iw¡th [kkrs ls 1,500
(iw¡th ij C;kt lek;kstu osQ fy,)
mnkgj.k 1212121212
uqljr, lksuw rFkk fges'k ,d iQeZ esa 5% 3% 2 osQ vuqikr ls YkkHk o gkfu osQ foHkktu ij lk>snkj gSaAlk>snkjh foys[k esa izkoèkku gS fd vkgj.kksa ij 10% izfro"kZ dh nj ls C;kt izHkkfjr fd;k tk,A fnlacj]2015 esa o"kZ dh lekfIr ij uqljr, lksuw rFkk fges'k osQ vkgj.k Øe'k% 20,000 #-, 15,000 #- rFkk10,000 #- FksA vafre ys[kk rS;kj djus osQ ckn ;g ik;k x;k fd vkgj.kksa ij C;kt osQ ckjs esa è;ku ughafn;k x;kA vko';d lek;kstu jkst+ukepk izfof"V cuk,¡A
2018-19
102 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gyvkgj.kksa ij C;kt osQ fy, lek;kstu fd, tkus okyk ys[kk fooj.k izn'kZu
fooj.k uqljr lksuw fges'k oqQy(#-) (#-) (#-) (#-)
og jkf'k ftls vkgj.kksa ij 2,000 1,500 1,000 4,500
C;kt osQ :i esa ukefd;k tkuk pkfg, Fkk
og jkf'k ftls ykHk osQ 2,250 1,350 900 4,500
Hkkx osQ :i esa tek fd;ktkuk pkfg, Fkkvisf{kr lek;kstu tek 250 tek 150 tek 100
(deh) (vkfèkD;) (vkfèkD;)
vkgj.kksa ij C;kt osQ lek;kstu osQ fy, jkst+ukepk izfof"V fuEu gksxh%(#-) (#-)
lksuw dk iw¡th [kkrk uke 150
fges'k dk iw¡th [kkrk uke 100
uqljr osQ iw¡th [kkrs ls 250
(vkgj.kksa ij C;kt osQ foyksiu osQ fy, lek;kstu)
Lo;a djsa
1- xqIrk ,oa ljhu ,d iQeZ esas 3% 2 osQ vuqikr esa ykHk osQ lgHkktu ij lk>snkj gSaA mudh fLFkj iw¡th%xqIrk 2,00,000 #- rFkk ljhu 3,00,000 #- gSA o"kZ osQ fy, ys[kk rS;kj djus osQ i'pkr ;g ckrlkeus vkbZ fd lk>snkjh foys[k esa, iw¡th ij 10% okf"kZd dh nj ls C;kt nsus dk izkoèkku gS] ftlsykHk osQ c¡Vokjsa ls igys lk>snkjksa osQ iw¡th [kkrs esa tek ugha fd;k x;kA =kqfV osQ la'kks/u gsrq lek;kstuizfof"V dks vfHkysf[kr djssaA
2- Ñ".kk, lanhi rFkk djhe 3% 2%1 osQ vuqikr esa ykHk dh Hkkxhnkjh osQ vkèkkj ij lk>snkj gSaA mudhfLFkj iw¡th gS % Ñ".kk 1,20,000 #-] lanhi 90,000 #- rFkk djhe 60,000 #-A o"kZ 2016&17
osQ fy, C;kt dks 6% okf"kZd osQ vuqlkj tek fd;k x;k, tcfd 5% okf"kZd dh nj ls gksuk pkfg,FkkA lek;kstu izfof"V dk vfHkys[ku djsaA
3- yhyk, ehjk rFkk usgk ,d iQeZ esa lk>snkj gSa vkSj mUgksaus 31 ekpZ] 2016 osQ o"kZ dh lekfIr ij9% izfr o"kZ dh nj ls rhuksa o"kZ osQ fy, C;kt NksM+ fn;kA mudh fLFkj iw¡th ftl ij C;kt nsukvuqer Fkk og iwjh vofèk osQ nkSjku bl izdkj Fkk% yhyk 80,000 #-] ehjk 60,000 #- vkSj usgk1,00,000 #- A fiNys rhu o"kks± rd mudk ykHk Hkkxhnkjh dk vuqikr fuEukuqlkj Fkk %o"kZ yhyk ehjk usgk2016&17 2 2 2
2015&16 4 5 1
2014&15 1 2 2
lek;kstu izfof"V dk vfHkys[ku djsaA
2018-19
103lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
2-8 vafre ys[ks
,d lk>snkjh iQeZ osQ vafre ys[ks Bhd mlh izdkj ls rS;kj fd, tkrs gSa tSls fd ,dy LokfeRo dhiQeks± esa fd, tkrs gSaA ysfdu blesa lk>snkjksa osQ chp ykHk forj.k osQ fy, varj gksrk gSA O;kikj rFkk ykHk,oa gkfu [kkrk rS;kj djus osQ ckn, fuoy ykHk ;k gkfu dks ,d vU; [kkrs esa gLrkarfjr dj fn;k tkrkgS] ftls ykHk ,oa gkfu lek;kstu [kkrk dgrs gSa] ftlosQ lanHkZ esa dkiQh yach ppkZ bl vè;k; esa gks pqdhgSA tSlk fd vki tkurs gSa iw¡th ij C;kt, vkgj.kksa ij C;kt, lk>snkjksa dk osru] lk>snkjksa osQ ykHk o gkfudk Hkkx rFkk lk>snkjksa osQ Í.k ij C;kt vkfn ls lacafèkr lHkh lek;kstuksa dks ykHk ,oa gkfu fofu;ksx[kkrs osQ ekè;e ls fd;k tkrk gSA ,slk O;olk; dks dk;kZRedrk osQ ifj.kkeksa rFkk ykHk osQ fofu;kstuosQ chp varj dks Li"V djus osQ Øe essa fd;k tkrk gSA iw¡th [kkrksa rFkk ykHk ,oa gkfu fofu;ksx [kkrksadh rS;kfj;ksa dks uhps fn, x, mnkgj.k osQ ekè;e ls Li"Vho`Qr fd;k x;k gSA
mnkgj.k 1313131313
dfiy ,oa fouhr ,d iQeZ esa 3% 2 osQ vuqikr essa ykHk gkfu foHkktu osQ lk>snkj FksA o"kZ osQ var esa31 ekpZ] 2016 dks muosQ [kkrksa ls fuEu 'ks"k lkj :i esa fudy dj vk, gSa%
fooj.k uke jkf'k tek jkf'k(#-) (#-)
iw¡th%dfiy & 60,000
fouhr & 50,000
pkyw [kkrk (01 vizSy, 2015 dks) & &dfiy & 2,800
fouhr 1,600
vkgj.k %dfiy 12,000 &fouhr 8,000 &1-4-2015 dks LVkWd 11,000 &Ø; ,oa foØ; 54,000 80,000
okilh 2,000 1,500
et+nwjh 2,500 &osru 4,000 &NikbZ ,oa ys[ku lkexzh 500 &izkI; foi=k 12,000 &ns; foi=k & 2,000
nsunkj ,oa ysunkj 36,000 8,000
cV~Vk 1,200 1,500
2018-19
104 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fdjk;k&HkkM+k 800 &v'kksè; (Mwcr) Í.k 1,400 &chek 400 &Mkd ,oa rkj 300 &lsYleSu deh'ku 34,000 &Hkwfe ,oa Hkou 24,000 &IykaV ,oa e'khu (;a=k ,oa la;a=k) 20,500 &i+QuhZpj 13,500 &vf/fod"kZ & 2,000
O;kikj O;; 400 &gLrLFk jksdM+ 500 &cSadLFk jksdM+ 1,500 &
2,09,400 2,09,400
fuEufyf[kr ckrksa dks è;ku esa j[krs gq, 31 ekpZ, 2016 dks iQeZ dk vafre ys[kk [kkrk rS;kj djsa%(v) 31 ekpZ] 2016 dks LVkWd 18,000 #- Fkk_(c) lafnX/ Í.kksa osQ fy, nsunkjksa ij 5% dk izko/ku cuk,¡_(l) cdk;k osru 1,000 #- Fks_(n) 10 fnlacj] 2015 dks 8,000 #- dher dk lkeku vkx esa ty x;kA chek daiuh nkos osQ iw.kZ
osQ fy, fuiVku 7,000 #- nsus dks lger gS_(;) iw¡th ij 6% izfro"kZ dh nj ls C;kt vuqer gSA blosQ lkFk gh vkgj.kksa ij Hkh 6% izfro"kZ dh
nj ls C;kt izHkkfjr gSa_(iQ) dfiy dks izfro"kZ 1,200 #- dk osru ikus dk gd gS_(t) Hkwfe ,oa Hkou osQ fy, 5% rFkk i+QuhZpj osQ fy, 10% rFkk la;a=k ,oa ;a=k gsrq 15% dks
cV~Vs&[kkrs esa MkysaAgy
foÙk o"kZ osQ var 31 ekpZ] 2016 osQ fy, O;kikj vkSj ykHk ,oa gkfu [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)izkjafHkd LVkWd 11,000 foØ; 80,000
Ø; 54,000 ?kVk;k% foØ; okilh (2,000) 78,000
?kVk;k% fjVuZl (1,500) 52,500 vafre LVkWd 18,000
etnwjh 2,500 vkx ls u"V eky dh ykxr 8,000
oqQy ykHk vk@ys 38,000
1,04,000 1,04,000
2018-19
105lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
YkkHk ldy (vk@yk) 38,000
osru 4,000 izkIr cVVk 1,500
tksM+k% cdk;k 1,000 5,000
fizafVax ,oa ys[ku lkexzh 500
fdjk;k ,oa HkkM+k 800
chek 400
cVVk 1,200
cdk;k O;; 400
Mkd ,oa rkj [kpZ 300
lafnX/ Í.k 1,400
tksM+k% izkoèkku 1,800 3,200
lsYleSu deh'ku 3,400
vkx ls {kfr (8,000#- – 7,000#-) 1,000
ewY; ÉklHkwfe ,oa Hkou 1,200
i+QuhZpj 1,350
la;a=k ,oa ;a=k 3,000 5,550
fuoy ykHk gLrkarj.k 17,750
ykHk ,oa gkfu fofu;ksx39,500 39,500
ykHk ,oa gkfu fofu;ksx [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
iw¡th ij C;kt% ykHk ,oa gkfu 17,750
dfiy 3,600 vkgj.kksa ij C;kt%fouhr 3,000 6,600 (6 ekg gsrq)dfiy dk osru 1,200 dfiy 360
fuoy ykHk(iw¡th [kkrs esa fouhr 240 600
gLrkarj.k)%dfiy 6,330
fouhr 4,220 10,550
18,350 18,350
2018-19
106 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lk>snkjksa dk pkyw [kkrkuke tek
frfFk fooj.k jks-i`- dfiy fouhr frfFk fooj.k jks-i`- dfiy fouhr(#-) la- (#-) (#-) (#-) la- (#-) (#-)
vkgj.k 12,000 8,000 'ks"k vk@ys 2,800 1,600
vkgj.kksa ij C;kt 360 240 iw¡th ij C;kt 3,600 3,000
'ks"k vk@yk 1,570 580 osru 1,200 &ykHk dk fgLlk 6,330 4,220
13,930 8,820 13,930 8,820
'ks"k tek 1,570 580
31 ekpZ] 2016 dks rqyu i=k
nsunkfj;k¡ jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
cSad vf/fod"kZ 2,000 Hkwfe ,oa Hkou 24,000
ns; foi=k 2,000 ?kVk;k % ewY; Ékl (1,200) 22,800
ysunkj 8,000 l;a=k ,oa ;a=k 20,000
cdk;k osru 1,000 ?kVk;k % ewY; Ékl (3,000) 17,000
iw¡th % i+QuhZpj 13,500
dfiy 60,000 ?kVk;k % ewY; àkl (1,350) 12,150
fouhr 50,000 1,10,000 LVkWd 18,000
pkyw [kkrk nsunkj 36,000
dfiy 1,570 ?kVk;k % (1,800) 34,200
fouhr 580 2,150 lafnX/ ½.kksa osQ fy, izko/kuchek daiuh 7,000
izkI; foi=k 12,000
cSadLFk jksdM+ 1,500
gLrLFk jksdM+ 500
1,25,150 1,25,150
bl vè;k; esa izLrqr 'kCnkoyh
l lk>snkjh l iw¡th ij C;ktl lk>snkjh iQeZ l vkgj.kksa ij C;ktl lk>snkjh foys[k l vkSlr vofèkl fLFkj iw¡th [kkrk l ,d lk>snkj dks ykHk dh xkjaVhl vfLFkj iw¡th [kkrk l ykHk ,oa gkfu fofu;ksx [kkrkl ykHk o gkfu lek;kstu [kkrk l lk>snkjksa dk pkyw [kkrk
2018-19
107lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
lkjka'k
1. lk>snkjh ,oa mldh vfuok;Z fof'k"Vrkvksa dh ifjHkk"kk % lk>snkjh dks bl izdkj ls ifjHkkf"kr fd;k x;k gS&^^O;fDr;ksa osQ chp lacaèk, tks ,d O;olk; osQ ykHkksa dh fgLlsnkjh osQ fy, lger gksrs gSa, ftls lHkh O;fDr;ksa}kjk ;k fdlh ,d O;fDr }kjk lapkfyr fd;k tkrk gSA** lk>snkjh dh vfuok;Z fof'k"Vrk,¡ ;s gSa (i) ,dlk>snkjh dks LFkkfir djus esa de&ls&de nks O;fDr vo'; gksus pkfg,_ (ii) ;g ,d lgefr@le>kSrs }kjkrS;kj gksrh gS_ (iii) ;g le>kSrk oqQN dkuwuh dkjZokfg;ksa dks ogu djus okyk gksuk pkfg,_ (iv) ykHk ,oagkfu foHkktu_ rFkk (v) lk>snkjksa osQ chp ikjLifjd vfHkdj.k dk lacaèkA
2. lk>snkjh foys[k ls rkRi;Z ,oa fo"k; oLrq % ,d ,slk vfHkys[k ftlesa lk>snkjksa osQ chp lgefr osQ lkFk 'krs±vkfn lekfgr gksrh gSa, lk>snkjh foys[k dgykrk gSA blosQ varxZr lk>snkjksa osQ chp lacaèkksa dks izHkkfor djusokys lHkh igyw 'kkfey gksrs gSa ftlesas O;olk; osQ mís';] izR;sd lk>snkj }kjk iw¡th dk lg;ksx, lk>snkjksa }kjkfd;k tkus okyk ykHk o gkfu foHkktu vuqikr, iw¡th ij C;kt gsrq lk>snkjksa osQ vf/dkj, Í.k ,oa vkgj.kksaij dke vkfn osQ lkFk&lkFk lk>snkj osQ izos'k, vodk'k xzg.k, eR;q rFkk iQeZ osQ fo?kVu vkfn osQ fu;e vkfnlfEefyr gksrs gSaA
3. ys[kkadu ij ykxw gksus okys lk>snkjh vfèkfu;e 1932 osQ izkoèkku% ;fn ,d lk>snkjh foys[k oqQN fo'ks"k ckrksaosQ ckjs esa ewd gksrk gS rks Hkkjrh; lk>snkjh vfèkfu;e 1932 osQ mi;qDr izkoèkku ykxw gksrs gSaA lk>snkjhvfèkfu;e osQ vuqlkj, lk>snkjksa esa ykHk dh Hkkxhnkjh ,d leku gksrh gS, dksbZ Hkh lk>snkj ikfjJfed osQ fy,vfèkÑr ugha gksrk, iw¡th ij dksbZ C;kt vuqer ugha gksrk vkSj vkgj.kksa ij C;kt izHkkfjr ugha gksrk gSA gkyk¡fd_;fn dksbZ lk>snkj iQeZ dks Í.k nsrk gS rks og O;fDr 6% izfr o"kZ C;kt nj ls C;kt ikus dk gdnkj gksrkgSA
4. fLFkj ,oa vfLFkj iw¡th fofèk osQ varxZr iw¡th [kkrksa dh rS;kjh djuk% iQeZ dh iqLrdksa esa lHkh lk>snkjksa ls tqM+sgq, ysu&nsu dks muosQ iw¡th [kkrksas esas vfHkysf[kr fd;k tkrk gSA iw¡th [kkrksa dks vuqjf{kr djus osQ fd, nksfofèk;k¡ gksrh gSa tks fd ;s gSa% (i) vfLFkj iw¡th fofèk_ (ii) fLFkj iw¡th fofèkA vfLFkj iw¡th fofèk osQ varxZr ,dlk>snkj ls lacafèkr lHkh ysu&nsu lh/s mlosQ iw¡th [kkrksa esa vfHkysf[kr fd, tkrs gSaA fLFkj iw¡th fof/ osQ varxZriw¡th dh jkf'k lnSo fLFkj gh jgrh gSA bl fof/ osQ varxZr, iw¡th ij C;kt, vkgj.kksa ij C;kt, vkgj.kksa, osru,
deh'ku, ykHk ;k gkfu dk Hkkx ,d vyx [kkrs esa vfHkysf[kr fd;k tkrk gS] ftls lk>snkj dk pkyw [kkrk*dgk tkrk gSA
5. ykHk ,oa gkfu dk forj.k% lk>snkjksa osQ chp ykHk o gkfu dk forj.k ykHk ,oa gkfu fofu;ksx [kkrs osQ ekè;els n'kkZ;k tkrk gS] tks fd osQoy ykHk ,oa gkfu [kkrs dk foLrkj ek=k gksrk gSA blosQ varxZr C;kt osQ lkFkiw¡th rFkk lk>snkjksa osQ fy, vuqer osru ,oa deh'ku dks uke fd;k tkrk gS vkSj fuoy ykHk ,oa gkfu rFkkvkgj.kksa ij C;kt dks tek fd;k tkrk gSA lk>snkjksa osQ chp ykHk ,oa gkfu osQ 'ks"k dks ykHk foHkktu vuqikresa forfjr fd;k tkrk gS vkSj muls lacafèkr iw¡th [kkrksa esa gLrkarfjr dj fn;k tkrk gSA
6. ,d lk>snkj dh U;wure ykHk xkjaVh dk fuiVkjk% dHkh&dHkh ,d lk>snkj dks ykHk osQ Hkkx osQ :i esa ,dU;wure jkf'k dh xkjaVh nh tkrh gSA ;fn fdlh o"kZ, ykHk forj.k vuqikr osQ vuqlkj ifjdyu osQ ckn mlosQ
2018-19
108 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
Hkkx dk ykHk xkjaVhÑr jkf'k ls de gksrk gS rks ;g dHkh xkjaVh izkIr lk>snkj osQ Hkkx esa lgefr osQ vuqikresa Hkqxrku fd;k tkrk gSA gkyk¡fd ;g jkf'k fdlh Hkh lk>snkj ls dkVdj nh tkrh gS tks bl xkjaVh osQ fy,jkt+h gqvk FkkA tks vosQys ;k lk>snkjksa osQ lkFk feydj nh xbZ gks ldrh gSA
7. iwoZ lek;kstuksa dk fuiVkjk% ;fn vafre ys[kk [kkrs rS;kj fd, tk pqosQ gSa vkSj blosQ ckn dksbZ =kqfV è;ku esavkrh gS tSls fd iw¡th ij C;kt, vkgj.kksa ij C;kt] lk>snkjksa dk osru, deh'ku bR;kfn ls lacafèkr gS rksvko';d lek;kstuksa dks lk>snkj osQ iw¡th [kkrksa essa ykHk ,oa gkfu lek;kstu [kkrs osQ ekè;e ls fd;k tk ldrkgS tks fd bl =kqfV dk la'kks/u gSA
8. ,d lk>snkjh iQeZ osQ vafre [kkrs rS;kj djuk % ;gk¡ ij ,d LokfeRo okyh iQeksaZ rFkk lk>snkjh iQeksZa osQ chpcgqr vf/d varj ugha gksrk gS] flok; blosQ fd lk>snkjh iQeZ esa ,d vfrfjDr [kkrk gksrk gS ftls ykHko gkfu fofu;ksx [kkrk dgrs gSaA ;g lk>snkjksa osQ chp ykHk o gkfu foHkktu dks iznf'kZr djrk gSA
vH;kl osQ fy, iz'u
y/q mÙkj iz'u
1. lk>snkjh foys[k D;k gS\ ifjHkk"kk nhft,A
2. ,d lk>snkjh le>kSrk fyf[kr esa D;ksa gksuk pkfg,A
3. mu enksa dh lwph cuk,¡ tks fd ,d lk>snkj osQ [kkrksa easa uke ;k tek esa Mkyh tkrh gS%
(i) tc iw¡th fLFkj gksA
(ii) tc iw¡th vfLFkj gksA
4. ykHk o gkfu lek;kstu [kkrk D;ksa rS;kj fd;k tkrk gS\ o.kZu djsaA
5. dksbZ nks ifjfLFkfr;k¡ crk,¡ ftuesa lk>snkjksa dh fLFkj iw¡th ifjofrZr gks ldrh gSA
6. izR;sd frekgh osQ igys fnu ;fn ,d fLFkj jkf'k dk vkgj.k gksrk gS] ftlosQ fy, vkgj.kksa ij C;kt osQifjdyu gsrq D;k vofèk ekuh tk,xh\
7. lk>snkjh foys[k esas Li"V u gksus dh fLFkfr esa, fuEufyf[kr ls lacaf/r fu;eksa dh O;k[;k djsa %(i) ykHk ;k gkfu foHkktu(ii) lk>snkjksa dh iw¡th ij C;kt(iii) lk>snkjksa osQ vkgj.kksa ij C;kt(iv) lk>snkjksa osQ Í.kksa ij C;kt(v) ,d lk>snkj dk osru
2018-19
109lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
nh?kZ mÙkj iz'u
1. lk>snkjh D;k gS, bldh izeq[k fof'k"Vrkvksa dh O;k[;k djsaA
2. Hkkjrh; lk>snkjh vf/fu;e 1932 osQ mu izeq[k izko/kuksa dh O;k[;k djsa tks lk>snkjh foys[k esa vuqifLFkfrgksus dh fn'kk esa ykxw gksrs gSaA
3. O;k[;k djsa fd ,d lk>snkjh le>kSrs dk fyf[kr esa gksuk D;ksa mÙke ekuk tkrk gSA
4. o.kZu djsa fd fofHkUu fLFkfr;ksa esa fd, x, vkgj.kksa ij C;kt oSQls ifjdfyr fd;k tkrk gSA
5. vki orZeku lk>snkj osQ lkFk ykHk foHkktu vuqikr dks oSQls cnysaxs\ vius mÙkj dh O;k[;k osQ fy, dfYirvadksa dks viuk,¡A
la[;kRed iz'u
fLFkj vkSj vfLFkj iw¡th [kkrs
1. f=kikBh ,oa pkSgku ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk o gkfu foHkktu osQ lk>snkj gSa vkSj mudh iw¡th01 vizSy] 2015 dks Øe'k%] 60,000 #- ,oa 40,000 #- gSA o"kZ osQ nkSjku os 30,000 #- dk ykHk dekrsgSaA lk>snkjh foys[k osQ vuqlkj nksuksa lk>snkj osru osQ :i esa izfr ekg 1,000 #- osru osQ vf/dkjh gS rFkkiw¡th ij 5% dh nj ls C;kt osQ fy, lger gSaA fu;fer vof/ dk ikyu u djrs gq, f=kikBh us 12,000 #-o pkSgku us 8,000 #- vkgfjr fd, gSaA iw¡th fLFkj gS bl vk/kj ij lk>snkj dk [kkrk rS;kj djsaA(mÙkj% f=kikBh dk pkyw [kkrk 'ks"k 3,600 #- rFkk pkSgku dk pkyw [kkrk 'ks"k 6,400 #- gS)
2. vuqHkk ,oa dkty ,d iQeZ esa 2%1 osQ vuqikr osQ ykHk o gkfu foHkktu osQ lk>snkj gSa] mudh iw¡th Øe'k%90,000 #- rFkk 60,000 #- gSA o"kZ osQ nkSjku ykHk 45,000 #- gSA lk>snkjh foys[k osQ vuqlkj nksuksa lk>snkjosru osQ fy, vuqer gS ftlesa vuqHkk 700 #- izfr ekg rFkk dkty dks 500 #- izkIr gksrs gSaA o"kZ dh lekfIrij vkgj.k vuqHkk 8,500 #- rFkk dkty 6,500 #- FksA vkgj.kksa ij 5% dh nj ls C;kt izHkkfjr gksrk gSAlk>snkj dk iw¡th [kkrk rS;kj djsa vkSj eku dj pysa dh iw¡th vfLFkj gSA(mÙkj% vuqHkk dk iw¡th [kkrk 'ks"k 1,09,875 #- rFkk dkty dk iw¡th [kkrk 'ks"k 70,125 #-)
ykHkksa dk forj.k3. g"kZn ,oa /heku 01 vizSy] 2016 ls lk>snkj gSaA buosQ chp dksbZ lk>snkjh le>kSrk gLrk{kfjr ugha fd;k gSA
nksuksa us Øe'k% 4,00,000 #- rFkk 1,00,000 #- iw¡th osQ :i esa yxk,¡ gSaA blosQ lkFk gh g"kZn us 01 vDrwcj]2016 dks, 1]00]000 #- vfxze jkf'k yxkbZ gSA vLoLFk gksus osQ dkj.k g"kZn 01 vxLr ls 30 flracj] 2016
rd O;olk; esa Hkkx ugha ys ldkA o"kZ osQ var esa 31 ekpZ] 2017 esa iQeZ dks 1,80,000 #- dk ykHk izkIr gqvkAysfdu fuEu ckrksa osQ fy, g"kZn ,oa /heku osQ chp fookn iSnk gks x;kAg"kZn dk nkok gS%(i) mls viuh iw¡th ,oa fn, x, Í.k ij 10% izfr o"kZ dh nj ls C;kt feyuk pkfg, A(ii) ykHk dks iw¡th osQ vuqikr esas forfjr fd;k tkuk pkfg,A
2018-19
110 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
/heku dk nkok gS%(i) ykHk dk forj.k ,d leku gksuk pkfg,_(ii) g"kZn dh vuqifLFkfr esa O;olk; vosQys pykus osQ fy, ml vofèk dk ikfjJfed 2,000 #- izfrekg
dh nj ls feyuk pkfg,_(iii) iw¡th ,oa Í.k ij 6% izfro"kZ dh nj C;kt vuqer fd;k tkuk pkfg,Avki ls ;g vis{kk dh tkrh gS fd g"kZn ,oa /heku osQ chp fookn gy djsaA blosQ lkFk gh ykHk ,oa gkfufofu;ksx [kkrk rS;kj djsaA(mÙkj % ykHk esa g"kZn dk Hkkx 88,500 #- ykHk esa /heku dk Hkkx 88,500 #-)
4. 01 vizSy] 2015 dks vkÑfr ,oa fcanq oL=k fuekZ.k osQ O;olk; esas lk>snkjh djrh gSa ijarq dksbZ Hkh fyf[krle>kSrk ugha gSA mUgksaus Øe'k 5,00,000 #- rFkk 3,00,000 #- dh iw¡th yxkbZ vkSj 01 vDrwcj] 2015
dks iQeZ esa 20,000 #- Í.k osQ :i esas fn,, ftl ij C;kt osQ fy, dksbZ fyf[kr le>kSrk ugha gqvkA 31
ekpZ] 2016 dks o"kZ dh lekfIr ij iQeZ dk ykHk 43,000 #- gqvkA nksuksa lk>snkj ykHk osQ c¡Vokjsa osQ vkèkkjij C;kt osQ loky ij lger ugha gks losaQ vki ls vis{kk dh tkrh gS fd vki nksuksa osQ chp ykHk osQ c¡Vokjsadk lek/ku fudkysa rFkk vius lek/ku osQ i{k osQ fy, mfpr roZQ izLrqqr djsaA(mÙkj % ykHk dh Hkkxhnkjh leku gSA vkÑfr o fcanq 21,200 #- ikrh gSa)
5. jk[kh vkSj f'k[kk Øe'k% 2,00,000 #- rFkk 3,00,000 #- dh iw¡th yxkdj lk>snkj curh gSaA o"kZ dh lekfIr2015&16 ij YkkHk 23,200 #- gksrk gSA muosQ lk>snkjh le>kSrs osQ vuqlkj muosQ ykHk dk c¡Vokjk iw¡th osQvuqikr esa djsa ijarq blls igys f'k[kk dks 5,000 #- izfrekg dk osru rFkk lk>snkj dh iw¡th ij 10% okf"kZddh nj ls C;kt nsaA o"kZ osQ nkSjku jk[kh us 7,000 #- rFkk f'k[kk us 10,000 #- vkgfjr fd, gSaA vki ls vis{kkdh tkrh gS fd vki ykHk ,oa gkfu fofu;ksx [kkrk rFkk lk>snkjksa dk iw¡th [kkrk rS;kj djsaA(mÙkj % jk[kh dh iw¡th 34,720 #- rFkk f'k[kk 52,000 #- gsrq gkfu gLrkarfjr)
6. yksosQ'k ,oa vkt+kn 3% 2 osQ vuqikr ls ykHk osQ vkèkkj ij lk>snkjh djrs gSa ftlesas mUgksaus Øe'k%50,000 #- rFkk 30,000 #- yxk, gSaA iw¡th ij 6% dh okf"kZd nj ls C;kt izHkkfjr djuk r; gS rFkk vkt+kndks osru osQ :i esa 25,000 #- izfro"kZ ns; vuqer gSA o"kZ 2013 osQ nkSjku vkt+kn dk osru fudkyus osQckn ykHk dh jkf'k 12,550 #- curh gSA blesa ykHk dh jkf'k dk 5% Hkkx deh'ku osQ :i esa eSustj dksns; gSA ykHk osQ foHkktu dks n'kkZus okyk [kkrk rFkk lk>snkjksa dk iw¡th [kkrk rS;kj djsaA(mÙkj % yksosQ'k dh iw¡th 4,170 #- rFkk vkt+kn dh iw¡th 2,780 #- ykHk gLrkarfjr)
7. euh"k ,oa fxjh'k osQ lk>snkjh le>kSrs esa ;g izkoèkku gS fd %(i) ykHk dk foHkktu cjkcj gksxk_(ii) euh"k dks izfrekg 400 #- dk osru vuqer gksxk_
(iii) fxjh'k, tks fd fcØh foHkkx dk izcaèk djrk gS mls egs'k osQ osru dks vuqer djus osQ ckn deh'kuosQ :i esa] fuoy ykHk ls 10% deh'ku osQ :i esas izkIr gksaxsA
(iv) lk>snkjksa dh fLFkj iw¡th ij 7% dh nj ls C;kt ns; gksxkA(v) lk>snkjksa osQ o"kZ Hkj osQ vkgj.kksa ij 5% dh nj ls O;k[;k izHkkfjr gksxh_
2018-19
111lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
(vi) euh"k ,oa fxjh'k dh fLFkj iw¡th Øe'k% 1,00,000 #- rFkk 80,000 #- gSaA mudh okf"kZd vkgfjr jkf'kØe'k% 16,000 #- ,oa 14,000 #- gSA 31 ekpZ] 2016 dks o"kZ dh lekfIr ij ykHk dh jkf'k40,000 #- gSA
iQeZ osQ fy, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA(mÙkj % euh"k ,oa fxjh'k osQ iw¡th [kkrksa esa 10,290 #- gLrkarfjr fd, x,)
8. jke, jktw ,oa tkWtZ ,d iQeZ esa 5% 3% 2 osQ vuqikr esas YkkHk foHkktu ij lk>snkj gSaA lk>snkjh foys[k osQ vuqlkjtkWtZ dks izfro"kZ 10,000 #- ykHk osQ Hkkx osQ :i esa izkIr gksaxsA o"kZ 2016 esa fuoy ykHk dh jkf'k 40,000
#- gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA(mÙkj % jke dh iw¡th esa 18,750 #-, jktw dh iw¡th esa 11,250 #- rFkk tkWtZ dh iw¡th esa 10,000 #- ykHkgLrkarfjr fd;k x;k)
9. veu, cchrk ,oa lqjs'k ,d iQeZ esa lk>snkj gSa] budk ykHk foHkktu vuqikr 2%1%1 gSA gkyk¡fd lqjs'k dksizfro"kZ ykHk osQ Hkkx osQ :i essa U;wure 10,000 #- dh xkjaVh nh gqbZ gSA ;fn ykHk esas dksbZ deh vkrh gSrks og [kkrk cchrk }kjk iwjk fd;k tk,xkA 31 ekpZ] 2015 rFkk 2016 dks Øe'k% 40,000 #- rFkk 50,000
#- dk YkkHk izkIr gqvkA nks o"kZ dk ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsaA(mÙkj % o"kZ 2015 osQ fy, veu dh iw¡th esa 16,000 #- rFkk cchrk dh iw¡th esa 14,000 #- rFkk lqjs'kdh iw¡th esa 10,000 #- ykHk dks rFkk o"kZ 2016 esa veu dh iw¡th esa 24,000 #-] cchrk dh iw¡th esa24,000 #- rFkk lqjs'k dh iw¡th esa 12,000 #- uke osQ gLrkarfjr fd, x,)
10. flEeh ,oa lksuw ,d iQEkZ esa lk>snkj gSa tks ykHk ,oa gkfu dk foHkktu 3%1 osQ vuqikr esa djrs gSaA 31 ekpZ]2016 dks o"kZ dh lekfIr ij fuoy ykHk 50,000 #- gSAfuEufyf[kr lwpukvksa dks è;ku esa j[krs gq, ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsa%
(i) 01 vizSy] 2015 dks lk>snkjksa dh iw¡th_flEeh 30,000 #-; lksuw 60,000 #-_
(ii) 01 vizSy] 2015 dks pkyw [kkrs dk 'ks"k_flEeh 30,000 #- (tek)_ lksuw 1,50,000 #- (tek)_
(iii) o"kZ osQ nkSjku lk>snkjksa dh vkgj.k jkf'k_flEeh 20,000 #-_ lksuw 15,000 #-_
(iv) iw¡th ij vuqer C;kt nj 5% izfro"kZ_(v) vkgj.kksa ij izHkkfjr C;kt nj 6% izfro"kZ_ ,d vkSlr osQ vuqlkj 6 ekg dh vofèk_
(vi) lk>snkjksa dk osru % flEeh 12,000 #- rFkk lksuw 9,000 #- A blosQ lkFk gh lk>snkjksa dk pkyw [kkrk n'kkZ,¡A(mÙkj % flEeh dh iw¡th esa 94,162 #- rFkk lksuw dh iw¡th esa 31,388 #- ykHk gLrkarfjr fd;k x;kA)
11. jes'k vkSj lqjs'k ,d iQeZ esa lk>snkj gSa rFkk muosQ ykHk foHkktu vuqikr mudh iaw¡th osQ vuqlkj gS tks fdO;olk; osQ izkjaHk esa Øe'k% 80,000 #- rFkk 60,000 #- yxkbZ xbZ FkhA iQeZ us 01 vizSy] 2015 ls O;olk;'kq: fd;kA lk>snkjh le>kSrs osQ vuqlkj iw¡th vkSj vkgj.kksa ij Øe'k% 12% vkSj 10% izfro"kZ C;kt dh nj vuqergSA jes'k vkSj lqjs'k Øe'k% 2,000 #- rFkk 3,000 #- izfrekg dks osru osQ :i esa izkIr djrs gSaA
2018-19
112 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
o"kZ dh lekfIr ij 31 ekpZ] 2016 dks mi;qZDr lek;kstuksa osQ djus ls iwoZ ykHk 1,00,300 #- Fkk vkSjjes'k rFkk lqjs'k osQ vkgj.k Øe'k% 40,000 #- rFkk 50,000 #- FksA vkgj.kksa dh jkf'k ij C;kt jes'k osQfy, 2,000 #- rFkk lqjs'k osQ fy, 2,500 #- curs gSaA budh iw¡th dks vfLFkj ekurs gq, ykHk ,oa gkfu fofu;ksx[kkrk rFkk lk>snkjksa dk iw¡th [kkrk rS;kj djsaA(mÙkj % jes'k dh iw¡th esa 10,000 #- rFkk lqjs'k dh iw¡th esa 1,200 #- ykHk gLrkarfjr fd;k x;kA)
12. lqosQ'k ,oa fouhrk ,d iQeZ esa lk>snkj gSaA mudk lk>snkjh le>kSrk fuEufyf[kr izkoèkkuksa ls ;qDr gS] ftlosQvuqlkj %(i) lqosQ'k ,oa fouhrk }kjk ykHk foHkktu vuqikr 3% 2_(ii) iw¡th ij 5% izfro"kZ dh nj ls C;kt ns; gS_(iii) fouhrk dks izfrekg 600 #- osru osQ :i esa izkIr gksus pkfg,_31 fnlacj] 2016 dks muosQ ys[kk [kkrksa ls fuEufyf[kr 'ks"k fu"d"kZ :i esa izkIr gq, gSa%
iw¡th rFkk vkgj.kksa ij C;kt dk ifjdyu
lqosQ'k fouhrk(#-) (#-)
iw¡th [kkrs 40,000 40,000
pkyw [kkrs (tek) 7,200 (tek) 2,800
vkgj.k 10,850 8,150
iw¡th ij C;kt ,oa lk>snkj dk osru fudkyus ls igys bl o"kZ essa iQeZ dk fuoy ykHk 9,500 #- jgkAykHk ,oa gkfu fofu;ksx [kkrk rFkk lk>snkjksa osQ pkyw [kkrs rS;kj djsaA(mÙkj % lqosQ'k dh iw¡th esa 3,300 #- rFkk fouhrk dh iw¡th esa 2,200 #- gLrkarfjr gqvk)
iw¡th ij C;kt rFkk vkgj.kksa ij C;kt13. jkgqy, jksfgr ,oa dju us 01 vizSy] 2014 dks Øe'k% 20,00,000 #- 18,00,000 #- rFkk 16,00,000 #-
ls O;olk; 'kq: fd;kA o"kZ 2015-16 ij mudk ykHk 1,35,000 #- Fkk rFkk lk>snkjksa osQ vkgj.k jkgqy50,000 #-] jksfgr 50,000 #- rFkk dju 40,000 #- FkkA ykHkksa dks lk>snkj osQ chp 3% 2%1 esa forfjrfd;k x;kA iw¡th ij 5% izfr o"kZ dh nj ls C;kt ifjdfyr dhft,A(mÙkj % jkgqy 1,00,000 #-] jksfgr 90,000 #-] dju 80,000 #-)
14. lwjteq[kh vkSj xqykc us 01 vizSy] 2014 dks Øe'k% 2,50,000 #- rFkk 1,50,000 #- osQ lkFk O;olk;'kq: fd;kA 01 vDrwcj] 2015 dks mUgksaus r; fd;k fd nksuksa dh iw¡th 2,00,000 #- izR;sd gksuh pkfg,Aiw¡th lfUuos'k vkSj jksdM+ vkgj.k osQ }kjk mfpr lek;kstu fd, x,A iw¡th ij 10% dh nj ls C;kt vuqergSA 31 ekpZ] 2015 dks iw¡th ij C;kt ifjdfyr dhft,A(mÙkj % lwjt dh iw¡th ij C;kt 22,500 #- rFkk xqykc dh iw¡th ij C;kt 17,500 #- gS)
15. 31 ekpZ, 2016 osQ ckn [kkrk iqLrosaQ can gksus ij ekamVsu] fgy ,oa jkWd dh iqLrosaQ Øe'k% 4,00,000 #-]3,00,000 #- rFkk 2,00,000 #- ij FkhaA ranrj ;g ik;k x;k fd iw¡th ij 10% dh nj ls C;kt dk foyksiu
2018-19
113lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
gSA iwjs o"kZ dk ykHk 1,50,000 #- Fkk rFkk lk>snkjksa osQ vkgj.k ekamVsu 20,000 #-] fgy 15,000 #- rFkkjkWd 10,000 #- FksA iw¡th ij C;kt ifjdfyr djsaA(mÙkj % iw¡th ij C;kt% ekmaVsu 37,000 #-] fgy 26,500 #- rFkk jkWd 16,000 #-)
16. uhydkar ,oa egknso osQ rqyu i=k dk 31 ekpZ] 2016 dks fu"d"kZ fuEuor gSA
31 ekpZ] 2016 dks rqyu i=k
nsunkfj;k¡ jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
uhydkar dh iw¡th 10,00,000 fofo/ ifjlaifÙk;k¡ 30,00,000
egknso dh iw¡th 10,00,000
uhydkar dk pkyw [kkrk 1,00,000
egknso dk pkyw [kkrk 1,00,000
ykHk o gkfu fofu;kstu (ekpZ 2007) 8,00,000
30,00,000 30,00,000
iwjs o"kZ osQ nkSjku egknso oQk vkgj.k 30,000 #- gS rFkk o"kZ 2016 osQ nkSjku ykHk 10,00,000 #- gSA o"kZosQ var 31 ekpZ] 2016 dks iw¡th ij C;kt 5% izfr o"kZ dh nj ls ifjdfyr djsaA(mÙkj % uhydkar dh iw¡th ij C;kt 50,000 #- rFkk egknso dh iw¡th 50,000 #- gS)
17. ½f"k ,d iQeZ esa lk>snkj gSA 31 ekpZ, 2016 rd og fuEu vkgj.k djrk gSA01 ebZ] 2016 12,000 #-31 tqykbZ] 2016 6,000 #-30 flracj] 2016 9,000 #-30 uoacj] 2016 12,000 #-01 tuojh] 2017 8,000 #-31 ekpZ, 2017 7,000 #-
vkgj.kksa ij 9% izfro"kZ dh nj ls C;kt ns; gSA vkgj.kksa ij C;kt ifjdfyr dhft,A(mÙkj% vkgj.kksa ij C;kt 2,295 #-)
18. eksyh vkSj xksyw osQ iw¡th [kkrs 01 vizSy] 2016 dks Øe'k% 40,000 #- rFkk 20,000 #- dk 'ks"k n'kkZrsgSaA os 3% 2 osQ vuqikr esa ykHk foHkktu djrs gSaA iw¡th ij 10% dh nj ls C;kt vuqer gS rFkk vkgj.kksaij 12% dh nj ls izHkkj vuqer gSA xksyw us 01 vxLr] 2016 dks 10,000 #- dk ½.k iQeZ dks fn;kAo"kZ osQ nkSjku eksyh us 1,000 #- izfr ekg osQ izkjaHk esa vkgfjr fd,] tc fd xksyw us izfr ekg osQ var esa1,000 #- vkgfjr fd,A mi;qZDr lek;kstuksa osQ djus ls iwoZ ykHk 20,950 #- FkkA vkgj.kksa ij C;ktifjdfyr dhft, rFkk lk>snkjksa osQ iw¡th [kkrs rS;kj dhft,A(mÙkj % vkgj.kksa ij C;kt% eksyh 7,810 #-] xksyw 660 #-_ ykHk% eksyh 9,594 #-] xksyw 6,396 #-)
2018-19
114 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
19. jkosQ'k ,oa jks'ku ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk foHkktu ls Øe'k% 40,000 #- rFkk 30,000 #- osQlkFk lk>snkj gSaA mUgksaus vius futh mi;ksx gsrq fuEufyf[kr vkgj.k o"kZ Hkj fd, gSaA
jkosQ'k ekg #-03 ebZ] 2016 600
30 twu] 2016 500
31 vxLr] 2016 1,000
01 uoacj] 2016 400
31 fnlacj] 2016 1,500
31 tuojh] 2017 300
01 ekpZ] 2017 700
jks'ku izR;sd ekg osQ izkjaHk esa 400
6% okf"kZd dh nj ls C;kt izHkkfjr gksuk gSA vkgj.kksa ij C;kt ifjdfyr dhft, tcfd izfro"kZ 31 ekpZ]2016 dks [kkrk iqLrosaQ can gksrh gSaA(mÙkj% jkosQ'k osQ vkgj.kksa ij C;kt 126.5 #-_ jks'ku osQ vkgj.k ij C;kt 156 #- osQ fudV iw.kkZad fd, x,)
20. fgeka'kq izfrekg 2,500 #- vkgfjr djrk gSA lk>snkjh foys[k osQ vuqlkj vkgj.kksa ij 12% izfro"kZ dh njls C;kt ns; gSA 31 ekpZ, 2016 dks o"kZ dh lekfIr ij fgeka'kq osQ vkgj.kksa ij C;kt dk ifjdyu djsaA(mÙkj % vkgj.kksa ij C;kt 1,650 #- gS)
21. Hkkjke ,d iQeZ esas lk>snkj gSA og 12 eghuksa rd izR;sd ekg osQ var esa 3,000 #- vkgfjr djrk gSA iQeZosQ ys[kk [kkrs izfro"kZ 31 ekpZ dks can gksrs gSaA ;fn C;kt nj 10% okf"kZd gS rks vkgj.kksa ij C;kt dk ifjdyudjsaA(mÙkj % vkgj.kksa ij C;kt 1,950 #- gS)
22. jkt ,oa uhjt ,d iQeZ esas lk>snkj gSaA 01 vizSy] 2015 dks mudh iw¡th Øe'k% 2,50,000 #- rFkk1,50,000 #- FkhA os ykHk dh Hkkxhnkjh cjkcj djrs gSaA 01 tqykbZ] 2015 dks os fu.kZ; ysrs gSa fd mu nksuksadh iw¡th 1,00,000 #- izR;sd gksuh pkfg,A mudh iw¡th esa vko';d lek;kstu jksdM+ dks lfUufo"V djosQvFkok vkgfjr djosQ fd;k x;kA iw¡th ij 8% okf"kZd dh nj ls C;kt vuqer gSA o"kZ dh lekfIr 31 ekpZ]2015 ij nksuksa lk>snkjksa dh iw¡th ij C;kt dh lax.kuk djsaA(mÙkj % jkt dks 11,000 #- rFkk uhjt dks 9,000 #- feys)
23. vfer vkSj Hkksyk ,d iQeZ esa lk>snkj gSaA muoQk ykHk foHkktu vuqikr 3% 2 gSA muosQ lk>snkjh foys[k osQvuqlkj vkgj.kksa ij C;kt dh nj 10% okf"kZd izHkkfjr gksuh gSA o"kZ 2014 osQ nkSjku muosQ vkgj.k Øe'k%24,000 #- rFkk 16,000 #- FksA ;g ekudj fd mUgksaus iwjs o"kZ fu;fer :i ls jkf'k;k¡ vkgfjr dh FkhAblh vkèkkj ij vkgj.kksa ij C;kt ifjdfyr dhft,A(mÙkj % vfer oQk vkgj.k 1,200 #- rFkk Hkksyk oQk 800 #- gS)
2018-19
115lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
24- gjh'k ,d iQEkZ esa lk>snkj gSA og o"kZ 2015-16 osQ nkSjku fuEufyf[kr vkgfjr djrk gS%#-
01 iQjojh 4,000
01 ebZ 10,000
30 twu 4,000
31 vDrwcj 12,000
31 fnlacj 4,000
vkgj.kksa ij izHkkfjr gksus okyh okf"kZd C;kt nj 7½% gSA o"kZ 2014 osQ fy, gjh'k osQ vkgj.kksa ij C;ktdh jkf'k ifjdfyr dhft,A(mÙkj % vkgj.k ij C;kt+ 1,075 #-)
25. esuu ,oa VkWel ,d iQeZ esa lk>snkj gSaA os ykHk dk foHkktu cjkcj djrs gSaA vkgj.kksa ij 10% izfro"kZ dhnj ls C;kt izHkkfjr gksuk gSA o"kZ 2015-16 osQ fy, ;g ekudj esuu dh vkgfjr jkf'k;ksa ij C;kt ifjdfyrdjsa fd% (i) o"kZ Hkj izR;sd ekg osQ izkjaHk esas] (ii) izR;sd ekg osQ eè; esas] rFkk (iii) izR;sd ekg osQ var esavkgj.k fd, gSaA(mÙkj % vkgj.kksa ij C;kt % (i) 1,300 #-_ (ii) 1,200 #-_ rFkk (iii) 1,100 #-)
26. 31 ekpZ] 2016 dks ys[kk [kkrs can gksus osQ ckn, jke, ';ke rFkk eksgu dh iw¡th 'ks"k Øe'k% 24,000 #-18,000 #- rFkk 12,000 #- izdV gksrh gSaA ysfdu ckn esa ;g irk pyrk gS fd iw¡th ij 5% izfro"kZ dhnj ls C;kt 'kkfey gksus ls jg xbZ gSA 31 ekpZ] 2016 dks o"kZ osQ var esa ;g ykHk jkf'k 36,000 #- gksrhgS rFkk lk>snkjksa osQ vkgj.k% jke 3,600 #-] ';ke 4,500 #- rFkk eksgu 2,700 #- gksrh gSA jke, ';ke ,oaeksgu dk ykHk foHkktu vuqikr 3%2%1 gSA iw¡th ij C;kt ifjdfyr dhft,A(mÙkj % jke dh iw¡th ij C;kt 480 #-] ';ke dh iw¡th ij 525 #- rFkk eksgu dh iw¡th ij 435 #- gS)
lk>snkjksa gsrq ykHk dh xkjaVh
27- vfer, lqfer o leh{kk 3% 2%1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA vfer ,oa lqfer }kjk leh{kkosQ U;wure ykHk 8,000 #- dh xkjaVh yh xbZA 31 ekpZ, 2016 dks ykHk 36,000 #- FkkA lk>snkjksa osQ chpykHk forfjr dhft,A(mÙkj % ykHk % vfer 16,800 #-] lqfer 11,200 #- rFkk leh{kk 8,000 #-)
28- fiadh] nhfIr o dkoqQ ,d iQeZ esa 5% 4%1 osQ vuqikr esa lk>snkj gSaA dkowQ dks ;g lqfuf'pr fd;k x;k fdmlosQ ykHk dk Hkkx dHkh Hkh 5,000 #- ls de ugha gksxk, ;fn ,slk gqvk rks ;g fiadh o nhfIr }kjk leku:i ls ogu fd;k tk,xkA o"kZ dk ykHk 40,000 #- gqvkA ykHk foHkktu dks n'kkZrs gq, vko';d jkst+ukepkizfof"V;k¡ n'kkZ,¡A(mÙkj % fiadh o nhfIr }kjk ogu dh xbZ deh 500 #- izR;sd)
29- vHk;] fl¼kFkZ o oqQlqe ,d iQeZ esa lk>snkj gSa vkSj mudk ykHk foHkktu vuqikr 5%3%2 dk gSA oqQle dksykHk 'ks;j osQ :i esa 10,000 #- dh xkjaVh nh xbZ gSA ;fn dksbZ deh vkbZ rks bls fl¼kFkZ osQ [kkrs ls iwjkfd;k tk,xkA 31 ekpZ] 2016&17 o"kZ osQ var esa ykHk Øe'k % 40,000 #- rFkk 60,000 #- FkkA ykHk ogkfu fofu;ksx [kkrk rS;kj dhft,A
2018-19
116 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(mÙkj % o"kZ 2016 & vHk; 20,000 #-] fl¼kFkZ 10,000 #-] oqQlqe 10,000 #-] o"kZ 2007& vHk;30,000 #-] fl¼kFkZ 18,000 #-] oqQlqe 12,000 #-)
30. jk/k] eSjh o i+Qkfrek 5% 4%1 osQ vuqikr esa ykHk foHkktu djrh gSaA i+Qkfrek dks xkjaVh nh xbZ gS fd mlosQykHk dk Hkkx 5,000 #- ls de ugha gksxk] ;fn dksbZ deh gksrh gS rks ykHk dh deh dks jk/k o eSjh }kjk8%2 osQ vuqikr esa ogu fd;k tk,xkA o"kZ osQ var 31 ekpZ] 2016 dks ykHk 35,000 #- FkkA lk>snkjksa osQchp ykHk foHkktu djrs gq, vko';d jkst+ukepk izfof"V rS;kj djsaA(mÙkj % deh ogu dh xbZ] jk/k 900 #- vkSj eSjh 600 #-)
31. d, [k, ,oa x ,d iQeZ dh lk>snkjh esa ykHk foHkktu Øe'k% 3%2%1 osQ vuqikr esas djrs gSaA gkyk¡fd x osQHkkx osQ fy, d ,oa [k us U;wure 8,000 #- dh fLFkj xkjaVh nh gqbZ gSA o"kZ osQ var esas 31 ekpZ] 2014 dksykHk 36,000 #- gksrk gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kj djsa ftlesa izR;sd lk>snkj osQ fy, vafre izkI;jkf'k dk laosQr gksA(mÙkj % ykHk d 13,200 #-] [k 8,800 #- rFkk x 8,000 #- gS)
32. v:.k] ckWch ,oa fpaVw ,d iQeZ esa 2% 2%1 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA lk>snkjh foys[k dhxkjaVh osQ vuqlkj daiuh dk ykHk oqQN Hkh gks fdarq fpaVw dks de&ls&de 6,000 #- izkIr gksus gSaA fpaVw osQ[kkrs esa ,slh xkjaVh dh dksbZ Hkh vfrjsd v:.k osQ }kjk ogu dh tk,xhA ,d ykHk ,oa gkfu fofu;ksx [kkrkrS;kj djsa tks lk>snkjksa osQ chp ykHk osQ forj.k dks n'kkZrk, ;fn eku yhft, fd o"kZ 2016 osQ fy, ykHk (i)2,50,000 #- (ii) 3,60,000 #- gqvk gksA(mÙkj % (i) v:.k dks ykHk 90,000 #-] ckWch osQ 1,00,000 #- rFkk fpaVw dks 60,000 #-_ (ii) v:.k dksykHk 1,44,000 #-, ckWch dks 1,44,000 #- rFkk fpaVw dks 72,000 #-)
33. v'kksd, c`ts'k ,oa 'khuk, ,d iQeZ esas 2% 2%1 osQ vuqikr essa ykHk o gkfu dk foHkktu djrs gq, lk>snkj gSaaAv'kksd ,oa c`ts'k ;g xkjaVh nsrs gSa fd 'khuk dks fdlh Hkh o"kZ 20,000 #- ls de ykHk ugha fn;k tk,xkAo"kZ osQ var 31 ekpZ] 2016 osQ fy, ykHk dh jkf'k 70,000 #- gksrh gSA ykHk ,oa gkfu fofu;ksx [kkrk rS;kjdhft,A(mÙkj % ykHk & v'kksd dks 25,000 #-, c`ts'k dks 2,500 #- vkSj 'khuk dks 20,000 #-)
34. jke, eksgu vkSj lksgu ,d iQeZ esa Øe'k% 5,00,000 #-] 2,50,000 #- rFkk 2,00,000 #- dh iw¡th osQlkFk lk>snkj gSaA iw¡th ij 10% izfro"kZ dh nj ls C;kt osQ izko/ku osQ ckn ykHk dks fUkEukuqlkj foHkkftrdjsaA jke 1/2, eksgu 1/3 vkSj lksgu 1/6A ysfdu jke ,oa eksgu us lksgu dks de ls de 25,000 #-izfr o"kZ nsus dh xkjaVh nh gSA o"kZ osQ var esa 31 ekpZ] 2017 osQ fy,, iw¡th ij C;kt izHkkfjr djus ls igys,fuoy ykHk 2,00,000 #- gSA vki ls vis{kk gS fd ykHk dk ifjdyu djsaA(mÙkj % ykHk % jke dks 48,000 #-, eksgu dks 32,600 #- rFkk lksgu 25,000 #-)
35. vfer, cchrk ,oa lksuk ,d iQeZ esa lk>snkj gSaA mudk ykHk 3%2%1 osQ vuqikr esas foHkkftr gSa rFkk fuEuckrksa dks è;ku esas Hkh j[kuk gS%
2018-19
117lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
(i) lksuk osQ xkjaVh osQ :i esa ykHk dk Hkkx 15,000 #- izfr o"kZ ls de u gksA(ii) cchrk bl izHkko osQ lkFk xkjaVh nsrh gS fd tc og iQeZ esa ukSdjh djrh Fkh rc ls mls 5 lky osQ vkSlr
oqQy izHkkj ;k iQhl (tks 25,000 #- gS) osQ cjkcj gksuh pkfg, vkSj vkt mlosQ }kjk vftZr iQhl blls deugha gksxhA o"kZ osQ var esa 31 ekpZ] 2017 osQ fy, oqQy ykHk 75,000 #- gksrk gS vkSj iQeZ gsrq cchrk osQ}kjk vftZr oqQy iQhl 16,000 #- gSAvki ls ykHk ,oa gkfu fofu;ksx [kkrk dks n'kkZus dh vis{kk dh tkrh gS (ysfdu fn, x, vosQys izHkko dksviukus osQ ckn)(mÙkj % ykHk% vfer dh iw¡th 41,400 #-] cchrk 27,600 #- rFkk lksuk dks 1,500 #- gLrkarfjr gq,)
i'p lek;kstu
36. o"kZ osQ var esa 31 ekpZ] 2016 osQ fy, d,[k ,oa x dk fuoy ykHk 60,000 #- Fkk vkSj ;gh jkf'k bu lk>snkjksaosQ chp 3%1%1 osQ vuqikr esas forfjr dh xbZA blosQ ckn ;g ckr irk pyh fd fuEufyf[kr ysu&nsu dksys[kk [kkrksa esas ugha vfHkysf[kr fd;k x;k gS%(i) iw¡th ij C;kt dh nj 5% izfro"kZ(ii) vkgj.kksa ij C;kt tks fd d osQ 700 #-_ [k osQ 500 #-_ x osQ 300 #- gSaA(iii) lk>snkjksa dk osru d osQ 1,000 #-_ [k osQ 1,500 #- izfr o"kZ(iv) ,d lgefriw.kZ deh'ku d osQ fy, 6,000 #-, [k osQ fy, 6,000 #- tks fd ,d iQeZ dh fo'ks"k ysu&nsu
ls iSnk gqvk gSA lek;kstu izfof"V;ksa dk vfHkys[ku djsaA(mÙkj % d osQ uke 2,500 #-, [k osQ 2,400 #- tek rFkk x osQ 1,000 #- tek)
37. gSjh, iksVZj ,oa vyh ,d iQeZ esa 2%2%1 osQ vuqikr esa YkkHk foHkktu djrs gSa ^tks dbZ o"kks± ls fo|eku gS_ysfdu vyh pkgrk gS fd og Hkh iQeZ esa gSjh ,oa iksVZj osQ leku cjkcj dk ykHk dk Hkkxhnkj cusA blosQlkFk gh og pkgrk gS fd og ykHk foHkktu fiNys rhu o"kks± ls iwoZ izHkkoh rjhosQ ls izkIr gksA bl ckjs esasgSjh ,oa iksVZj ,d le>kSrk djrs gSaA
fiNys rhu o"kks± dk ykHk
o"kZ (#-)2013&14 22,000
2014&15 24,000
2015&16 29,000
,d ,dy lek;kstu jkst+ukepk izfof"V osQ }kjk ykHk dk lek;kstu iznf'kZr djsaA(mÙkj % gSjh (uke) 5,000 #-] iksVZj (uke) 5,000 #- rFkk vyh (tek) 10,000 #-)
38. euq ,oa l`f"V ,d iQeZ esa 3% 2 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA 31 ekpZ] 2017 dks muosQ iQeZdk rqyu i=k fuEukuqlkj gS%
2018-19
118 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 ekpZ] 2017 osQ vuqlkj rqyu&i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
euq dh iaa¡th 30,000 vkgj.k%l`f"V dh iw¡th 10,000 40,000 euq 4,000
lf"V 2,000 6,000
vU; ifjlaifÙk;k¡ 34,000
40,000 40,000
31 ekpZ] 2017 osQ o"kZ osQ var esa ykHk dks lger vuqikr osQ vkèkkj ij forfjr fd;k x;k ysfdu iw¡thij C;kt dh nj 5% okf"kZd rFkk vkgj.kksa ij 6% okf"kZd vlko/kuh ls tk¡p }kjk yh xbZA ,d vkSlr vofèk6 ekg osQ fy, vkèkkj cukdj vkgj.k ij C;kt dk lek;kstu djsaA lek;kstu izfof"V iznku djsaA(mÙkj % euq (tek) 288 #- rFkk l`f"V (uke) 288 #-)
39. 31 ekpZ] 2017 dks ,yfou, eksuw ,oa vgen osQ iw¡th [kkrs ij ykHk, vkgj.kksa vkfn osQ lek;kstu gq, Fkstks fd ,yfou 80,000 #-, eksuw 60,000 #- rFkk vgen dh 40,000 #- FkhA blosQ rnarj gh ;g irk pykfd iw¡th rFkk vkgj.kksa ij C;kt NwV x;k gS, ftls 'kkfey fd;k tkuk FkkA;s lk>snkj iw¡th ij 5% izfro"kZ dh nj ls C;kt ysus osQ fy, vfèkÑr FksA bl o"kZ osQ nkSjku vkgj.k bl rjgFks % ,yfou 20,000 #-, eksuw 15,000 #- rFkk vgen 9,000 #-A lk>snkjksa }kjk vkgj.kksa ij izHkkfjr C;ktjkf'k bl izdkj Fkh % ,yfou 500 #-, eksuw 360 #- RkFkk vgen 200 #-A o"kZ dh fuoy ykHk jkf'k 1,20,000 #-Fkh vkSj ykHk foHkktu vuqikr 3%2%1 FkkA(mÙkj % ,yfou (uke) 570 #-, eksuw (tek) 10 #- ,oa vgen (tek) 560 #-)
40. vkt+kn ,oa fcUuh cjkcj osQ lk>snkj gSaA mudh iw¡th Øe'k% 40,000 #- rFkk 80,000 #- FkhA o"kZ osQ varesa [kkrksa dks rS;kj djus osQ ckn ;g irk pyk fd lk>snkjh foys[k esas izLrkfor 5% izfro"kZ dh C;kt nj dksykHk forj.k ls igys iw¡th [kkrksas essa ugha tek fd;k x;k gSA ;g r; fd;k x;k fd vxys o"kZ osQ izkjaHk esa,d lek;kstu izfof"V rS;kj dh tk,A vko';d jkst+ukepk izfof"V vfHkysf[kr djsaA(mÙkj % vkt+kn (uke) 1,000 #- rFkk fcUuh (tek 1,000 #-)
41. dfork ,oa iznhi 3%2 osQ vuqikr esa ykHk foHkktu osQ lk>snkj gSaA mUgksaus panu dks izcaèkd osQ :i fu;qDrfd;k ftls ekfld 700 #- iznku fd, x,A panu us iQeZ esa 20,000 #- tek djk, ftlesa mls 9% izfro"kZdh nj ls C;kt ns; FkkA o"kZ 2016 dh lekfIr ij (ykHk foHkktu osQ i'pkr) ;g r; fd;k x;k fd panudks 1/6 dk Hkkxhnkj cuk;k tk, ftldh Hkkxhnkjh 2016 ls izHkkoh ekuh tk,xhA mldh tek fufèk dks 6%
dh nj ls C;kt osQ lkFk iw¡th eku fy;k x;k tSlk fd vU; Hkkxhnkjksa dh iw¡th osQ fy, LohÑr FkkA iw¡th ijC;kt dks vuqer djus osQ i'pkr iQeZ dk ykHk fuEukuqlkj FkkA
2018-19
119lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
(#-)2012 ykHk 59,000
2013 ykHk 62,000
2014 gkfu (4,000)
2015 ykHk 78,000
mi;qZDr izHkkoksa dks è;ku esas j[krs gq, vko';d jkst+ukepk izfof"V vfHkysf[kr djsaA(mÙkj % dfork (uke) 300, iznhi (uke) 200 rFkk panu (tek) 500)
42- eksgu] fot; o vfuy lk>snkj gSa, muosQ iw¡th [kkrksa esa Øe'k% 30,000 #- 25,000 #- rFkk 20,000 #-'ks"k gSaA bu vadksa ij igq¡pus osQ lkFk 31 ekpZ] 2017 dks o"kZ dh lekfIr ij ykHk jkf'k 24,000 #- lk>snkjksaosQ [kkrksa esa muosQ ykHk foHkktu vuqikr esa tek fd;k x;kA x.kuk osQ nkSjku eksgu] fot; rFkk vfuy dkvkgj.k Øe'k% 5,000 #-] 4,000 #- rFkk 3,000 #- FkhA ranrj fuEu foyksiu ns[ks x,A(v) iw¡th ij 10% okf"kZd dh nj ls C;kt izHkkfjr ugha fd;k x;kA(c) vkgj.kksa ij C;kt eksgu 250 #-] fot; 200 #-] vfuy 150 #- [kkrk iqLrdksa esa vfHkysf[kr ugha gq, gSaAjkst+ukepk izfof"V }kjk vko';d lq/kj vfHkysf[kr djsaA(mÙkj % vfuy dk iw¡th [kkrk uke 550 #- rFkk eksgu dk iw¡th [kkrk tek 550 #-)
43- vatw] eatw o eerk lk>snkj gS ftlesa mudh fLFkj iw¡th Øe'k% 10,000 #- 8,000 #- o 6,000 #- gSA lk>snkjhfoys[k osQ vuqlkj iw¡th ij 5% okf"kZd nj ls C;kt ns; vuqer gSA ysfdu fiNys rhu o"kksZa ls izfof"V ughaMkyh xbZ gSA bu o"kksZa osQ nkSjku ykHk foHkktu vuqikr fuEuor FkkA
o"kZ vatw eatw eerk2014 4 3 5
2015 3 2 1
2016 1 1 1
u, o"kZ gsrq vko';d ,oa lek;kstu izfof"V;k¡ rS;kj djsa] vFkkZr vizSy 2017 gsrq izfof"V;k¡ nsaA(mÙkj % eerk (uke) 200 #-, vatw (tek) 100 #- rFkk eatw (tek) 100 #-)
44- fnudj o jfoanj lk>snkj gSa ,oa 2%1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA muosQ [kkrksa ls fuEutkudkjh fudkyh xbZ tks o"kZ osQ var 31 ekpZ] 2015 osQ fy, gSaA
[kkrk uke uke tekjkf'k jkf'k(#-) (#-)
iw¡th % fnudj 2,35,000
jfoanj 1,63,000
vkgj.k% fnudj 6,000
jfoanj 5,000
2018-19
120 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
izkjafHkd LVkWd 35,100
Ø; ,oa foØ; 2,85,000
vkarfjd nqykbZ 2,200
okilh 3,000 2,200
ys[ku lkexzh 1,200
et+nwjh 12,500
izkI; ,oa ns; foi=k 45,000 32,000
cV~Vk 900 400
osru 12,000
fdjk;k vkSj dj 18,000
chuk izhfe;e 2,400
Mkd 'kqYd 300
fofo/ O;; 1,100
deh'ku 3,200
nsunkj vkSj ysunkj 95,000 40,000
Hkou 1,20,000
Iyk¡V vkSj e'khujh 80,000
fofu;ksx 1,00,000
i+QuhZpj ,oa fi+QDlpj 26,000
Mwcr Í.k 2,000
lfoaX/ Í.kksa osQ fy, izko/ku 4,600
Í.k 35,000
dkuwuh O;; 200
vad{ks.k 'kqYd 1,800
gLrLFk jksdM+ 13,500
cSadLFk jksdM+ 23,000
8,91,200 8,91,200
o"kZ dh lekfIr 31 ekpZ] 2015 osQ fy, vafre ys[kks rS;kj djsa, fuEufyf[kr lek;kstuksa osQ lkFk&(v) 31 ekpZ] 2015 dk LVkWd 42,500 #-A(c) Mwcr ½.k gsrq 5% dk izko/ku cuk;k x;k gSA(l) cdk;k fdjk;k 1,600 #-A(n) cdk;k et+nwjh 1,200 #-A(;) iw¡th ij 5% okf"kZd C;kt nj rFkk vkgj.kksa ij 6% okf"kZd C;kt nj ns; gSA(iQ) fnudj o jfoanj izfro"kZ 2,000 #- dh nj ls osru ikus dks vf/Ñr gSaA(t) jfoanj 1,500 #- deh'ku osQ :i esa ikus gsrq vf/Ñr gSA(g) Hkou ij ewY; ßkl 5% dh nj rFkk la;a=k o e'khujh ij 6% dh nj ls ,oa i+QuhZpj o fi+QDlpj
ij 5% dh nj ls izHkkj dk izko/ku gSA(b) ½.k dh jkf'k ij 350 #- C;kt nsuk cdk;k gSA
(mÙkj % ldy ykHk 81,500 #-] fuoy ykHk 32,200 #-] fnudj dh iw¡th 2,47,627 #- rFkk jfoanj dhiw¡th 1,71,573 #- gSA rqyu&i=k dk oqQy ;ksx 5,29,350 #- gSA)
2018-19
121lk>snkjh ys[kkadu — vk/kjHkwr vo/kj.kk,a¡
45- dktksy o lUuh lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk o gkfu oQk foHkktu dgrs gSaA 31 ekpZ] 2015
dks [kkrk iqLrdksa dk lkj rRo fuEuor 'ks"k Fkk%
[kkrk uke uke tekjkf'k jkf'k(#-) (#-)
iw¡th % dktksy 1,15,000
lUuh 91,000
pkyw [kkrs (01 vizSy, 2014 dks) dktksy 4,500
lUuh 3,200
vkgj.k % dktksy 6,000
lUuh 3,000
izkjafHkd LVkWd 22,700
Ø; ,oa foØ; 1,65,000 2,35,800
vkarfjd <qykbZ 1,200
okilh 2,000 3,200
NikbZ ,oa ys[ku lkekxzh 900
et+nwjh 5,500
izkI; ,oa ns; foi=k 25,000 21,000
cV~Vk 400 800
osru 6,000
fdjk;k 7,200
chek izhfe;e 2,000
;k=kk HkÙkk 700
fofo/ O;; 1,100
deh'ku 1,600
nsunkj ,oa ysunkj 74,000 78,000
Hkou 85,000
la;a=k ,oa ;a=k 70,000
eksVj dkj 60,000
i+QuhZpj ,oa fi+QDlpj 15,000
Mwcr Í.k 1,500
lafnaX/ Í.kksa osQ fy, izko/ku 2,200
Í.k 25,000
dkuwuh O;; 300
vad{ks.k 'kqYd 900
gLrLFk jksdM+ 7,500
cSadLFk jksdM+ 12,000
5,78,100 5,78,100
2018-19
122 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
o"kZ dh lekfIr 31 ekpZ] 2015 ij vafre ys[k rS;kj dhft, rFkk fuEufyf[kr lek;kstu djsaA(v) 31 ekpZ] 2015 ij LVkWd 37,500 #- FkkA(c) Mwcr ½.k 3,000 #-] Mwcs ½.k gsrq 5% dk izko/ku nsunkj ij cuk;k x;kA(l) fdjk;k Hkqxrku 1,200 #- FkkA(n) cdk;k et+nwjh 2,200 #- FkhA(;) iw¡th ij 5% okf"kZd nj ls C;kt vuqer rFkk vkgj.kksa ij 5% okf"kZd dh nj ls izHkkfor djuk vuqer gSA(iQ) dktksy 1,500 #- izfro"kZ osru ikus osQ fy, vf/Ñr gSA(t) chek dk iwoZ Hkqxrku 500 #- FkkA(g) Hkou ij ewY; ßkl 4% dh nj ls] la;a=k ,oa ;a=k ij 5% dh nj ls rFkk eksVj dkj ij 10% dhnj ls rFkk i+QuhZpj o fi+QDlpj 5% dh nj ls izHkkfjr gSaA(b) 20 tuojh] 2014 dks 7,000 #- dh dher dk eky vkx ls u"V gks x;k ftlesa nkos ij chek daiuh
iw.kZ fuiVku ij 5,000 #- nsus ij lger gSA(mÙkj % ldy ykHk 84,900 #-, fuoy ykHk 48,000 #-] dktksy dk pkyw [kkrk 27,369 #-]lUuh oQk pkyw [kkrk 12,931 #-] rqyu i=k dk oqQy ;ksx 3,72,500 #- gSA)
Lo;a tk¡fp, gsrq tk¡p lwph
Lo;a tk¡fp, & 11- (i) voS/ (ii) voS/ (iii) oS/ (iv) voS/2. (i) lgh (ii) lgh (iii) lgh (iv) xyr (v) xyr (vi) xyr
Lo;a tk¡fp, & 21- (i) ½.k ij 6% okf"kZd C;kt fn;k x;kA
(ii) iw¡th ,oa vkgj.kksa ij izHkkfjr dksbZ C;kt vuqer ughaA(iii) lk>snkj dks osru o deh'ku ugha fn;k x;kA(iv) ykHk dks leku foHkkftr fd;kA
2. ykHk% jhuk] 33,750 #-_ jeu] 33,750 #-
Lo;a tk¡fp, & 31- iw¡th ij C;kt jkf'k% jkuh] 9,600 #-_ lqeu] 7,200 #-2- (v) ykHk% fiz;k] 78,750 #- dktksy] 47,250 #-
(c) ykHk% 'kwU;A iw¡th ij C;kt% fiz;k] 54,000 #- dktksy] 72,000 #-
2018-19
lk>snkjh nks ;k nks ls vfèkd O;fDr;ksa osQ eè; ,d le>kSrk gS tks,d O;olk; osQ ykHkksa dks ck¡Vus osQ fy, lger gksrs gSa] ftudklapkyu mu lcosQ }kjk ;k mu lcdh vksj ls muesa ls fdlh osQ }kjkfd;k tkrk gSA fo|eku le>kSrs esa fdlh izdkj dk ifjorZu, lk>snkjhiQeZ dk iquxZBu dgykrk gSA ifj.kkeLo:i orZeku le>kSrs dk vargksrk gS rFkk mlosQ LFkku ij u;k le>kSrk fufeZr gksrk gS tks fdlk>snkjh iQeZ osQ lnL;ksa osQ eè; laca/ksa dks cny nsrk gSA gkyk¡fdiQeZ tkjh jgrh gSA vkerkSj ij lk>snkjh iQeZ dk iquxZBu fofHkUuifjfLFkfr;ksa esa gks ldrk gS, tSls fd u, lk>snkj dk izos'k, ykHkfoHkktu vuqikr esa ifjorZu, lk>snkj dh lsokfuo`fÙk, lk>snkj dhe`R;q ;k fnokfy;k gksukA bl vè;k; esa ge u, lk>snkj osQ izos'k ij;k ykHk foHkktu vuqikr esa ifjorZu gksus ij ys[kakdu O;ogkjksa dkfoLrkjiwoZd vè;;u djsaxsA
3-1 lk>snkjh iQeZ osQ iquxZBu osQ izdkj
lkekU;r% lk>snkjh iQeZ dk iquxZBu fuEu esa ls fdlh ,d fLFkfr esagksrk gSu, lk>snkj dk izos'k % tc fdlh iQeZ dks vfrfjDr iw¡th ;kizcaèkdh; lgk;rk dh vko';drk iM+rh gS rks ,d u, lk>snkj dksizos'k fn;k tk ldrk gSA lk>snkjh vfèkfu;e 1932 osQ izkoèkkuksa osQvuqlkj fdlh O;fDr dks lk>snkjh iQeZ esa lHkh orZeku lk>snkjksa dhLohÑfr ij gh izos'k fey ldrk gS] tc rd fd blosQ foijhr dksbZle>kSrk ugha gqvk gksA mnkgj.k osQ fy,, gjh vkSj gd lk>snkj gSa rFkkmudk ykHk foHkktu vuqikr 3:2 gSA og 01 vizSy] 2017 dks iQeZ
vf/xe mís';
bl vè;k; dks i<+us osQ mijkarvki %
l lk>snkjh iQeZ osQ iquxZBu dhvoèkkj.kk vkSj fofèk;ks a dko.kZu dj losQaxsA
l lk>snkj osQ izos'k ij] iQeZ dhiqLrdksa esa fd, tkus okysvko';d lek;k stuk s a dhigpku dj losQaxsA
l u, ykHk foHkktu vuqikr dkfu/kZj.k ,oa R;kx vuqikr dhx.kuk dj losQaxsA
l [;kfr dks ifjHkkf"kr rFkk bldksizHkkfor djus okys rÙoksa dkscrk losQaxsA
l [;kfr osQ ewY;kadu dh fofèk;ksadk o.kZu dj losQaxsA
l lk>snkj osQ izos'k ij fofHkUuifjfLFkfr;ksa esa [;kfr osQ O;ogkjdk o.kZu dj losasQxsA
l ifjlaifr;ksa osQ iquewZY;kadu vkSjnkf;Roksa osQ iqufuZèkkZj.k osQ fy,vko';d lek;kstu dj losaQxsA
l u, ykHk foHkktu vuqikr osQvuqlkj izR;sd lk>snkj dh iw¡thdk fu/kZj.k (;fn vko';dgks) rFkk vko';d lek;kstudj losaQxsA
l fo|eku lk>snkjksa osQ eè; ykHkfoHkktu vuqikr osQ ifjorZugksus ij vko';d lek;kstudj losaQxsA
lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k 3
2018-19
124 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
osQ ykHkksa esa 1/6 Hkkx osQ fy, tkWu dks u, lk>snkj osQ :i esa izos'k nsrs gSaA bl ifjorZu osQ dkj.k iQeZesa rhu lk>snkj gksaxs rFkk iQeZ iquxZfBr gksxhA
fo|eku lk>snkjksa osQ eè; ykHk foHkktu vuqikr esa ifjorZu % dHkh&dHkh lk>snkj vius orZeku ykHkfoHkktu vuqikr esa ifjorZu djus dk fu.kZ; ysrs gSaA bl dkj.k fo|eku lk>snkjksa osQ Hkkx esa ifjorZu gksldrk gSA mnkgj.k osQ fy,, jke, eksgu vkSj lksgu iQeZ osQ ykHkksa dk foHkktu 3% 2%1 osQ vuqikr esa djrsgq, lk>snkj gSaA 01 vizSy] 2017 ls lksgu }kjk vfrfjDr iw¡th yk, tkus osQ dkj.k og ykHkksa dk foHkktuleku :i ls djus dk fu.k;Z ysrs gSa] ftlosQ iQyLo:i orZeku le>kSrs esa ifjorZu gksxk rFkk iQeZ iquxZfBrgksxhA
fo|eku lk>snkj dh lsokfuo`fÙk % lk>snkj dh lsokfuo`fÙk ls vk'k; ,d lk>snkj }kjk iQeZ osQ O;olk;ls, mlosQ vLoLFk gksus, vfèkd vk;q gksus rFkk O;olk; esa #fp ifjorZu osQ dkj.k O;olk; ls ckgj fudytkus ls gSA ;fn lk>snkjh ,sfPNd gS rks ,d lk>snkj fdlh Hkh le; lsokfuo`Ùk gks ldrk gSA mnkgj.k osQfy,, jk;, jfo vkSj jko iQeZ esa ykHkksa dk foHkktu 2% 2%1 osQ vuqikr esa djrs gq, lk>snkj gSaA vLoLFkgksus osQ dkj.k, 31 ekpZ, 2017 dks jfo lsokfuo`Ùk gksrk gSA ifj.kkeLo:i iquxZfBr lk>snkjh iQeZ esa vcosQoy nks lk>snkj jg tk,saxsA
lk>snkj dh e`R;q % fdlh lk>snkj dh e`R;q ij Hkh lk>snkjh iQeZ dk iquxZBu fd;k tk ldrk gS, ;fnfo|eku lk>snkj, iQeZ osQ O;olk; dks Hkfo"; esa igys dh rjg tkjh j[kus dk fu.kZ; ysrs gSaA mnkgj.kosQ fy,, ,Dl, okbZ vkSj t+SM YkkHkksa dk foHkktu 3% 2%1 esa djrs gq, lk>snkj gSaA 31 ekpZ, 2016 dks,Dl dh e`R;q gks tkrh gS rFkk okbZ vkSj t+SM Hkfo"; esa leku ykHk foHkktu esa O;olk; dks tkjh j[kusdk fu.kZ; ysrs gSaA okbZ vkSj t+SM }kjk Hkfo"; esa leku ykHk esa O;olk; tkjh j[kus ij iQeZ iquxZfBr gksxhA
3-2 lk>snkj dk izos'k
tc fdlh pkyw iQeZ dks vfrfjDr iw¡th vFkok izcaèkdh; lgk;rk vFkok nksuksa dh vko';drk gksrh gSrks iQeZ osQ lk>snkj fo|eku lalk/uksa dh iwfrZ osQ fy, u, lk>snkj dks izos'k nsus dk fu.kZ; djrs gSaA ,dyO;olk; osQ lanHkZ esa, u, O;fDr dk Lokeh osQ :i esa izos'k gksuk lk>snkjh dk :i ysrk gSA lk>snkjhvfèkfu;e 1932 osQ vuqlkj, fdlh O;fDr dks lk>snkjh iQeZ esa izos'k LkHkh orZeku lk>snkjksa dh LohÑfrij gh fey ldrk gS, tc rd fd blosQ foijhr le>kSrk u gqvk gksA u, lk>snkj osQ izos'k osQ lkFk ghlk>snkjh iQeZ iquxZfBr gksrh gS rFkk u, O;olk; dks lk>snkjh iQeZ osQ :i esa lapkyu osQ fy, ,d u,le>kSrs dk fuekZ.k gksrk gSA u, lk>snkj dks izos'k ij iQeZ ls nks eq[; vfèkdkj izkIr gksrs gSaA
1- iQEkZ dh ifjlaifÙk;ksa esa Hkkx ysus dk vf/dkjA2- iQeZ osQ Hkkoh YkkHkksa esa Hkkx ysus dk vfèkdkjAlk>snkjh iQeZ dh ifjlaifÙk;ksa osQ vfèkdkj gsrq lk>snkj udn ;k vU; oLrq osQ :i esa ,d LohÑr
jkf'k iw¡th osQ :i esa ykrk gSA blosQ vfrfjDr, ,d LFkkfir iQeZ dh fLFkfr esa tks fd viuh iw¡th ij
2018-19
125lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lkekU; izfriQy ls vfèkd ykHk vftZr dj jgh gS, u, lk>snkj dks ,d vfrfjDr iw¡th ykuh gksxh tksfd izhfe;e ;k [;kfr dgykrh gSA izkFkfed :i ls ;g fo|eku lk>snkj dks iQeZ osQ vf/ykHk esa lsmlosQ Hkkx dh gkfu dh {kfriwfrZ gsrq ykbZ tkrh gSA lkekU;r% u, lk>snkj osQ izos'k osQ le; fuEu egRoiw.kZfcanq gksrs gSa%
1- u;k ykHk foHkktu vuqikr_2- R;kx vuqikr_3- [;kfr dk ewY;kadu ,oa lek;kstu_4- ifjlaifÙk;ksa dk iquewZY;kadu ,oa nkf;Roksa dk iqufuZèkkZj.k_5- lafpr ykHkksa (lap;) dk forj.k, vkSj6- lk>snkjksa dh iw¡th dk lek;kstuA
3-3 u;k ykHk foHkktu vuqikr
tc u, lk>snkj dks izos'k feyrk gS rks mls iqjkus lk>snkjksa osQ ykHk esa ls viuk Hkkx izkIr gksrk gSA nwljs'kCnksa esa u, lk>snkj osQ izos'k ij iqjkus lk>snkj vius fgLls osQ oqQN Hkkx dk R;kx u, lk>snkj osQ i{kesa djrs gSaA u, lk>snkj dk ykHk dk forj.k D;k gksxk rFkk og fo|eku lk>snkjksa ls ;g fdl izdkjvfèkxzfgr djsxk, bldk fu.kZ; iqjkus lk>snkjksa rFkk u, lk>snkj osQ eè; vkilh lgefr }kjk fd;k tkrkgSA gkyk¡fd ;fn ;g of.kZr u gks fd u;k lk>snkj iqjkus lk>snkjksa ls viuk Hkkx fdl izdkj ysxk rks ;geku fy;k tkrk gS fd og bls muosQ ykHk foHkktu vuqikr esa gh izkIr djsxkA fdlh Hkh fLFkfr esa, lk>snkjosQ izos'k ij] iqjkus lk>snkjksa osQ eè; ykHk foHkktu vuqikr, vkus okys lk>snkj dks fn, tkus okys ykHkfoHkktu vuqikr esa muosQ lg;ksx osQ vuqlkj fd;k tk,xkA blfy, ;gk¡ lHkh lk>snkj osQ eè; u, ykHkfoHkktu vuqikr osQ fu/kZj.k dh vko';drk gksxhA ;g bl ckr ij fuHkZj djsxk fd u;k lk>snkj viusHkkx dk vfèkxzg.k fdl izdkj iqjkus lk>snkjksa ls djrk gS] ftlosQ fy, vusd laHkkouk,¡ gSA vc ge bls,d mnkgj.k dh lgk;rk ls le>saxsA
mnkgj.k 11111
vfuy vkSj fo'kky lk>snkj gSaA ykHk dk foHkktu 3% 2 osQ vuqikr esas djrs gSaA os lqfer dks u, lk>snkjosQ :i esa 1@5 Hkkx osQ fy, izos'k nsrs gSaA vfuy, fo'kky vkSj lqfer osQ u, YkkHk foHkktu vuqikr dhx.kuk dhft,A
gy
lqfer dk Hkkx =1
5
'ks"k Hkkx =1
15
− = 4
5
2018-19
126 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vfuy dk u;k Hkkx =4
5 dk 3
5 = 12
25
fo'kky dk u;k Hkkx =4
5 dk 2
5 = 8
25
vfuy, fo'kky vkSj lqfer dk u;k ykHk foHkktu 12% 8% 5 gksxkAfVIi.kh% ;g ekuk x;k gS fd u;k lk>snkj viuk Hkkx iqjkus lk>snkjksa ls iqjkus vuqikr esa ysrk gSA
mnkgj.k 22222
v{k; vkSj Hkkjrh lk>snkj gSa vkSj 3% 2 osQ vuqikr esa ykHk foHkkftr djrs gSA os fnus'k dks 1@5 Hkkx osQfy, iQeZ esa izos'k nsrs gSa ftls og v{k; vkSj Hkkjrh ls cjkcj vuqikr esa izkIr djrk gSA v{k;, HkkjrhvkSj fnus'k osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
gy
fnus'k dk Hkkx =1
5 ;k
2
10
v{k; dk Hkkx =3 1 5
5 10 10− =
Hkkjrh dk Hkkx =2 1 3
5 10 10− =
v{k;, Hkkjrh vkSj fnus'k osQ chp u;k ykHk foHkktu vuqikr 5% 3% 2 gksxkA
mnkgj.k 33333
va'kq vkSj uhrw ,d iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr eas ykHk foHkkftr djrs gSaA os T;ksfr dks 3@10
Hkkx osQ fy, iQeZ esa izos'k nsrs gSa, ftls T;ksfr va'kq ls 2@10 Hkkx vkSj uhrw ls 1@10 Hkkx izkIr djrh gSaAva'kq, uhrw vkSj T;ksfr osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
gy
T;ksfr dk Hkkx =3
10
va'kq dk u;k Hkkx =3 2 4
5 10 10− =
uhrw dk u;k Hkkx = iqjkuk Hkkx – R;kx fd;k x;k Hkkx
=2 1 3
5 10 10− =
va'kq, uhrw vkSj T;ksfr osQ chp u;k YkkHk foHkktu vuqikr 4%3%3 gksxkA
2018-19
127lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
mnkgj.k 44444
jke vkSj ';ke iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr esa YkkHk ck¡Vrs gSaA os ?ku';ke dks u, lk>snkj osQ:i esa 'kkfey djrs gSaA blosQ fy, jke 1@4 Hkkx vkSj ';ke 1@3 Hkkx dk R;kx djrs gSaA jke, ';ke vkSj?ku';ke osQ u, ykHk foHkktu vuqikr dh x.kuk dhft,A
gy
jke dk iqjkuk Hkkx =3
5
jke }kjk R;kx fd;k x;k =3
5 dk 1
4=
3
20
jke dk u;k Hkkx = − =3 3 9
5 20 20
';ke dk iqjkuk Hkkx =2
5
';ke }kjk R;kx fd;k x;k =2
5 dk 1
3=
2
15
';ke dk u;k Hkkx =2 2 4
5 15 15− =
?ku';ke dk u;k Hkkx = jke dk R;kx + ';ke dk R;kx
=3 2 17
20 15 60+ =
jke, ';ke vkSj ?ku';ke dk u;k ykHk foHkktu vuqikr 27:16:17 gksxkA
mnkgj.k 55555
nkl vkSj flUgk ,d iQeZ esa lk>snkj gSa vkSj 4%1 osQ vuqikr esa ykHk foHkkftr djrs gSaaA os iQeZ esa ikydks 1@4 Hkkx osQ fy, 'kkfey djrs gSa, ftls iky iw.kZr% nkl ls izkIr djrk gSA lk>snkjksa dk u;k ykHkfoHkktu vuqikr Kkr dhft,A
gy
iky dk Hkkx =1
4
nkl dk u;k Hkkx = iqjkuk Hkkx & R;kx fd;k x;k Hkkx
=4 1
5 4− = 11
20
flUgk dk u;k Hkkx =1
5
nkl, flUgk vkSj iky dk u;k ykHk foHkktu vuqikr 11:4:5 gksxkA
2018-19
128 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3-4 R;kx vuqikr
og vuqikr ftls iQeZ osQ iqjkus lk>snkj u, lk>snkj osQ i{k esa R;kx djus osQ fy, lger gksrs gSa, R;kxvuqikr dgykrk gSA lk>snkj }kjk fd, x, R;kx dh x.kuk bl izdkj dh tkrh gS%
ykHk esa iqjkuk Hkkx – ykHk esa u;k Hkkx
tSlk fd igys dfFkr gS, u, lk>snkj osQ fy, vko';d gS fd og fdlh iQeZ osQ iqjkus lk>snkjksa dksvf/ykHk esa gqbZ muosQ Hkkx dh gkfu dh {kfriwfrZ djs, ftlosQ fy, og ,d vfrfjDr jkf'k ykrk gS ftls[;kfr ;k izhfe;e dgrs gSaA bl jkf'k dk foHkktu lk>snkjksa esa ml vuqikr esa fd;k tkrk gS ftl Hkkxesa og u, lk>snkj osQ i{k esa R;kx djrs gSa, tks R;kx vuqikr dgykrk gSA
lkekU;r% lk>snkjksa osQ eè; ;g vuqikr Li"V :i ls fn;k gksrk gS tks fd iqjkuk vuqikr, leku R;kxrFkk fof'k"V vuqikr osQ :i esa gks ldrk gSA leL;k ogk¡ mRiUu gksrh gS tgk¡ ij u, lk>snkj }kjk iqjkuslk>snkj ls vfèkxzfgr fd;k x;k Hkkx ugha fn;k x;k gks] cfYd blosQ cnys esa u;k YkkHk foHkktu vuqikrfn;k x;k gksA bl izdkj dh fLFkfr esa R;kx vuqikr dh x.kuk izR;sd lk>snkj osQ u, Hkkx esa ls mlosQiqjkus Hkkx dks ?kVkdj dh tkrh gSA mnkgj.k 6 ls 8 esa ns[ksa fd bl fLFkfr esa R;kx vuqikr dh x.kukfdl izdkj dh xbZ gSA
mnkgj.k 66666
jksfgr vkSj eksfgr ,d iQeZ esa lk>snkj gSa tks 5% 3 osQ vuqikr esa ykHk foHkkftr djrs gSaA os fot; dksykHk esa 1@7 Hkkx osQ fy, iQeZ esa 'kkfey djrs gSa rFkk iQeZ osQ Hkkoh ykHk dks 4% 2%1 osQ vuqikr esafoHkkftr djus dk fu.kZ; ysrs gaSA jksfgr vkSj eksfgr osQ R;kx vuqikr dh x.kuk dhft,A
gy
jksfgr dk iqjkuk Hkkx = 5
8
jksfgr dk u;k Hkkx = 4
7
jksfgr dk R;kx = 5 4 3
8 7 56− =
eksfgr dk iqjkuk Hkkx = 3
8
eksfgr dk u;k Hkkx = 2
7
eksfgr dk R;kx = 3 2 5
8 7 56− =
jksfgr vkSj eksfgr dk R;kx vuqikr 3% 5 gksxkA
2018-19
129lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
mnkgj.k 77777
vej vkSj cgknqj ,d iQeZ esa lk>snkj gSa vkSj 3% 2 osQ vuqikr esa ykHk foHkkftr djrs gSaA os esjh dks u,lk>snkj osQ :i esa 1@5 Hkkx osQ fy, izos'k nsrs gSA vej vkSj cgknqj dk u;k ykHk foHkktu vuqikr 2%1gksxkA muosQ R;kx vuqikr dh x.kuk dhft,A
gy
esjh dk Hkkx =1
4
'ks"k Hkkx =1
14
− =3
4
3@4 Hkkx dks vej vkSj cgknqj osQ 2%1 vuqikr esa foHkkftr fd;k tk,xkAvr%
vej dk u;k Hkkx =3
4 dk 2
3=
6
12 ;k 2
4
cgknqj dk u;k Hkkx =3
4dk
1
3 =
3
12 ;k
1
4
vej, cgknqj vkSj esjh dk u;k ykHk foHkktu vuqikr 2%1%1 gksxkA
vej dk R;kx =3 2 2
5 4 20− =
cgknqj dk R;kx =2 1 3
5 4 20− =
vej vkSj cgknqj osQ chp R;kx vuqikr 2% 3 gksxkA
mnkgj.k 88888
jes'k vkSj lqjs'k ,d iQeZ esas lk>snkj gSa rFkk 4% 3 osQ vuqikr esas ykHk dk foHkktu djrs gSaA os eksgu dksu, lk>snkj osQ :i esa 'kkfey djrs gSaA jes'k, lqjs'k vkSj eksgu dk u;k ykHk foHkktu vuqikr 2% 3%1gksxkA iqjkus lk>snkjksa osQ izkIr vFkok R;kx vuqikr dh x.kuk dhft,A
gy
jes'k dk iqjkuk Hkkx =4
7
jes'k dk u;k Hkkx =2
6
2018-19
130 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
jes'k dk R;kx =4 2 10
7 6 42− =
lqjs'k dk u;k Hkkx =3
6
lqjs'k dk iqjkuk Hkkx =3
7
lqjs'k dk vfèkykHk =3 3 3
6 7 42− =
eksgu dk Hkkx =1
6 ;k
7
42
jes'k dk R;kx = lqjs'k dk izkIr ykHk + eksgu dk izkIr ykHk
=3 7 10
42 42 42+ =
bl fLFkfr esa lkjk R;kx jes'k }kjk fd;k x;k gSA
Lo;a tk¡fp, 1
1- v vkSj c lk>snkj gSa vkSj 3%1 osQ vuqikr essa YkkHk foHkkftr djrs gSaA os l dks 1@4 Hkkx osQ YkkHkosQ fy, izos'k djkrs gSaA u;k ykHk foHkktu vuqikr gksxk %
(v) v 9
16, c
3
16, l
4
16
(c) v 8
16, c
4
16, l
4
16
(l) v 10
16, c
2
16, l
4
16
(n) v 8
16, c
9
16, l
10
16
2- ,Dl vkSj okbZ ykHk dk foHkktu 3 % 2 osQ vuqikr esa djrs gSaA tS+M 1@5 Hkkx osQ lk>snkj osQ fy,izos'k ysrk gSA u;k ykHk foHkktu vuqikr D;k gksxk ;fn t+SM 3@20 ,Dl ls rFkk 1@20 okbZ ls ysrkgSaA(v) 9% 7% 4 (c) 8% 8% 4 (l) 6% 10% 4 (n) 10% 6% 4
3- v vkSj c ykHk vkSj gkfu dk foHkktu 3%1 esa djrs gSa, l 1@4 Hkkx osQ fy, izos'k djrk gSA vvkSj c dk R;kx vuqikr %(v) cjkcj (c) 3%1 (l) 2%1 (n) 3% 2
2018-19
131lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
3-5 [;kfr
lk>snkjh [kkrksa esa [;kfr Hkh ,d fo'ks"k igyw gS] ftldk iQeZ osQ iquxZBu osQ le; tks fd ykHk foHkktuvuqikr esa ifjorZu vkSj lk>snkj osQ izos'k vkSj lsokfuofÙk ;k eR;q osQ le; lek;kstu djuk vko';d gksrkgS (ewY;kadu ;fn fn;k ugha gks)A
33333-55555-11111 [;kfr dk vFkZ
,d lqLFkkfir O;olk; dks oqQN le; i'pkr izfr"Bk vkSj foLr`r O;olk; lacaèkksa dk ykHk gksus yxrkgSA ;g O;olk; dks u, LFkkfir O;olk; dh rqyuk esa vfèkd ykHk dekus esa lgk;rk djrk gSA ys[kkaduesa ,sls ykHk osQ ekSfnzd ewY; dks [;kfr dgrs gaSA
;g ,d vkHkklh ifjlaifÙk le>h tkrh gSA nwljs 'kCnksa esa [;kfr fdlh O;olk; dh izflf¼ dk ,slkewY; gS, ftlls fd og ml O;olk; esa yxh gqbZ vU; bdkb;ksa }kjk vftZr fd, x, lkekU; ykHk dhvis{kk vfèkd ykHk vftZr djrh gSA lkekU;r% ;g ns[kk x;k gS fd tc ,d O;fDr [;kfr dh jkf'k dkHkqxrku djrk gS rks og Hkqxrku mls vfèkd ykHk izkIr djus dh fLFkfr esa igq¡pk nsrk gS, ftls og ek=kvius iz;Ruksa ls izkIr ugha dj ldrk FkkA
nwljs 'kCnksa esa [;kfr dks bl izdkj ifjHkkf"kr fd;k tk ldrk gS ^^iQeZ dh [;kfr laHkkfor vfèkdvk; dk orZeku ewY; gS** ;k ^O;olk; dk og iw¡thÑr ewY; gS tks fd mldh foHksnkRed ykHk {kerkls tqM+k gksrk gS**A vr% [;kfr rHkh fo|eku gksxh tc iQeZ lkekU; ykHkksa ls vfèkd ykHk vftZr djrhgSA ftl iQeZ esa gkfu gks jgh gks ;k lkekU; ykHk gks jgs gksa, ml iQeZ dh [;kfr ugha gSA
33333-55555-22222 [;kfr osQ ewY; dks izHkkfor djus okys ?kVd
[;kfr osQ ewY; dks izHkkfor djus okys eq[; ?kVd fuEu gSa %1- O;olk; dk Lo:i % ,slh iQeZ tks mPp ewY; of¼ mRiknksa dk mRiknu djrh gS ;k ftuosQ mRiknksa
dh ek¡x fLFkj jgrh gS, vfèkd ykHk dekrh gSA vr% ,slh iQeks± dh [;kfr vfèkd gksrh gSA2- LFkku % ;fn O;olk; osQanzh; LFkku ij fLFkr gS ;k ml LFkku ij tgk¡ xzkgdksa dh vfèkd HkhM+
gS rks [;kfr dk ewY; c<+us yxrk gSA3- izcaèk fuiq.krk % ,d lqizcafèkr iQeZ Å¡ph mRikndrk vkSj ykxr oqQ'kyrk osQ dkj.k vfèkd ykHk
vftZr djrh gS, ftlls mldh [;kfr osQ ewY; esa o`f¼ gksrh gSA4- ckt+kj dh fLFkfr % ,dkfèkdkj dh fLFkfr ;k lhfer izfr;ksfxrk, iQeZ dks vfèkd ykHk vftZr
djus osQ ;ksX; cukrh gS, blls Hkh iQeZ dh [;kfr osQ ewY; esas o`f¼ gksrh gSA5- fo'ks"k ykHk % ftl iQeZ dks vk;kr ykblsal, fctyh dh fuEu nj o fujarj vkiwfrZ dk vk'oklu,
eky iwfrZ osQ nh?kZdkyhu BsosQ] lqizfl¼ lg;ksxh, isVsaV, O;kikfjd fpÉ vkfn osQ fo'ks"k ykHk izkIrgksa, mldh [;kfr dk ewY; Å¡pk gksxkA
2018-19
132 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
33333-55555-33333 [;kfr osQ ewY;kadu dh vko';drk
lkekU;r%, O;olk; osQ foØ; osQ le; [;kfr osQ ewY;kadu dh vko';drk gksrh gS fdarq lk>snkjh iQeZosQ lanHkZ esa fuEu ifjfLFkfr;ksa esa Hkh ;g vko';drk mRiUu gks ldrh gS %
1- orZeku lk>snkjksa osQ chp ykHk foHkktu vuqikr esas ifjorZu_2- u, lk>snkj dk izos'k_3- lk>snkj dk lsokfuo`Ùk gksuk_4- lk>snkj dh e`R;q_5- iQeZ dk fo?kVu pkyw O;olk; osQ :i esa iQeZ dh fcØh lfEefyr_ vkSj6- lk>snkjh iQeks± dk ,dhdj.kA
33333-55555-44444 [;kfr ewY;kadu dh fofèk;k¡
pw¡fd [;kfr ,d vkHkklh ifjlaifÙk gS blfy, blosQ ewY; dh okLrfod x.kuk djuk cgqr dfBu gSAlk>snkjh iQeZ dh [;kfr dk ewY;kadu djus dh fofHkUu fofèk;ksa dks viuk;k tk pqdk gSA fdlh ,d fofèk}kjk x.kuk rFkk nwljh fofèk }kjk [;kfr dh x.kuk osQ eè; varj ik;k tk ldrk gS blfy, og fofèkftlosQ }kjk [;kfr dh x.kuk dh tkuh gS, dk fo|eku lk>snkj rFkk u, lk>snkj osQ eè; Li"V :i lso.kZu gksuk pkfg,A
[;kfr ewY;kadu dh fuEufyf[kr izeq[k fofèk;k¡ gSa %1- vkSlr ykHk fofèk_2- vfèkykHk fofèk_3- iw¡thdj.k fofèkA
3-5-4-1 vkSlr ykHk fofèk
bl fofèk esa fiNys oqQN o"kks± osQ vkSlr ykHk dks ,d fuf'pr o"kks± dh LohÑr la[;k ls xq.kk djosQ [;kfrdk ewY;kadu fd;k tkrk gSA ;g bl ekU;rk ij vkèkkfjr gS fd izkjafHkd oqQN o"kks± esa u;k O;olk; dksbZykHk vftZr ugha djrk gSA vr% og O;fDr tks pkyw O;olk; [kjhnrk gS og [;kfr osQ fy, ml jkf'kdk Hkqxrku vo'; djrk gS ftls og ykHk osQ :i esas O;olk; osQ izkjafHkd oqQN o"kks± esa izkIr dj ldrkgSA vr% [;kfr dh x.kuk djus osQ fy, xr o"kks± osQ vkSlr ykHk dks mu Hkkoh o"kks± dh la[;k ls xq.kkfd;k tk,xk, ftuesa Hkkoh ykHk vftZr gksus dh laHkkouk gksA
mnkgj.k osQ fy,, ;fn O;olk; osQ xr o"kks± dk vkSlr ykHk 20,000 #- gS vkSj ;g vk'kk fd vxysrhu o"kksZ esa Hkh bruk gh ykHk izkIr djsxk, rks ,slh fLFkfr esa [;kfr dk ewY; 60,000 #-(20,000 #- × 3) gksxkA
2018-19
133lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
mnkgj.k 99999
xr ik¡p o"kks± esa ,d iQeZ dk ykHk bl izdkj gS % o"kZ 2012, 4,00,000 #-_ o"kZ 2013, 3,98,000 #, Ok"kZ2014, 45,000 #-_ o"kZ 2015, 4,45,000 #- vkSj o"kZ 2016, 5,00,000 #-A ik¡p o"kks± osQ vkSlrykHkksa osQ pkj o"kks± osQ Ø; osQ vkèkkj ij iQeZ dh [;kfr dh x.kuk dhft,\
gyo"kZ ykHk (#-)
2012 4,00,000
2013 3,98,000
2014 4,50,000
2015 4,45,000
2016 5,00,000
;ksx 21,93,000
=
xr ikp¡ o"kk ±s dk oQq y ykHkvklS r ykHk
o"kk ±s dh oQq y l[a ;k =
#-21,93,000
5 = 4,38,600 #-
=
vklS r ykHk[;kfr
Ø; o"kk aZ s dh oQq y l[a ;k
= 4,38,600 #- × 4 = 17,54,400 #-[;kfr dh mi;qZDr x.kuk bl ekU;rk ij vkèkkfjr gS fd Hkfo"; esa ykHk dh fLFkfr esa ifjorZu gksus
dh laHkkouk ugha gSAmijksDr mnkgj.k lkèkkj.k vkSlr ij vkèkkfjr gSA ;fn iQeZ osQ dk;Zdykiksa esa deh vFkok o`f¼ dh
LFkk;h izo`fr gS rks orZeku o"kZ osQ ykHkksa dks fiNys o"kZ osQ ykHkksa ls vfèkd Hkkj fn;k tkrk gS] okaNuh;gS D;ksafd vkSlr fudkyus dk vkèkkj, o"kZ osQ ykHkksa dks Øe'k% 1, 2, 3, 4 Hkkj nsdj fd;k tkrk gS (ns[ksamnkgj.k 10 vkSj 11)A
mnkgj.k 1010101010
,d iQeZ osQ xr ik¡p o"kks± osQ ykHk bl izdkj gSa %
o"kZ ykHk (#-)
2012&13 20,000
2013&14 24,000
2014&15 30,000
2015&16 25,000
2016&17 18,000
2018-19
134 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
[;kfr osQ ewY; dk fu/kZj.k Hkfjr vkSlr ykHk osQ 3 o"kZ osQ Ø; osQ vkèkkj ij dhft,A o"kZ 2012&13,
2013&14, 2014&15, 2015&16 vkSj 2016&17 dks Øe'k% 1,2,3,4,5 Hkkj iznku djsaA
gy
31 ekpZ dks o"kZ dh lekfIr ykHk Hkkj xq.kkad(#-) (#-)
2012&13 20,000 1 20,000
2013&14 24,000 2 48,000
2014&15 30,000 3 90,000
2015&16 25,000 4 1,00,000
2016&17 18,000 5 90,000
15 3,48,000
Hkfjr vkSlr ykHk = =3,48,000
23,200 15
# - # -
[;kfr = 23,200 #- × 3 = 69,600 #-
mnkgj.k 1111111111
,d iQeZ dh [;kfr osQ ewY; dh x.kuk xr pkj o"kks± osQ Hkfjr vkSlr ykHk osQ rhu o"kksZa osQ Ø; osQ vkèkkjij djsaA xr pkj o"kks± dk ykHk bl izdkj gS % 2013, 20,200 #-_ 2014, 24,800 #-_ 2015, 20,000
#- vkSj 2016, 30,000 #-A izR;sd o"kZ dks Hkkj iznku fd;k gS % 2013-1_ 2014&2_ 2015&3_ vkSj2016&4vkidks fuEu lwpuk,a nh xbZ gSa %
1- 01 flraCkj, 2015 dks la;a=k dh ejEer ij 6,000 #- osQ [kpZ dks vkxe ij izHkkfjr fd;kx;kA mDr jkf'k dk ?kVrs gq, 'ks"k fofèk ls 10% izfro"kZ ßkl dk lek;kstu djrs gq, [;kfrdh x.kuk gsrq iw¡thÑr djsaA
2- o"kZ 2014 osQ fy, vafre LVkWd dks 2,400 #- ls vfèkd ewY;kadu fd;k x;k gSA3- [;kfr ewY;kadu osQ fy, 4,800 #- izcaèkdh; ykxr osQ okf"kZd izHkkj dks Hkh lfEefyr fd;k
gSA
2018-19
135lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
gy
lek;ksftr ykHk dh x.kuk 2013 2014 2015 2016
(#-) (#-) (#-) (#-)
?kVk;k% fn;k x;k YkkHk 20,200 24,800 20,000 30,000
izcaèkdh; ykxr (4,800) (4,800) (4,800) (4,800)
tksM+k% iw¡thxr O;; 15,400 20,000 15,200 25,200
vkxe ij izHkkj & & 6,000 &
15,400 20,000 21,200 25,200
?kVk;k% ugha yxk;k x;k ßkl & & (200) (580)
15,400 20,000 21,000 24,620
?kVk;k% vafre LVkWd dk vfèkd ewY;kadu & (2,400) & &
15,400 17,600 21,000 24,620
tksM+k% izkjafHkd LVkWd dk vfèkd ewY;kadu & & 2,400 &
lek;ksftr YkkHk 15,400 17,600 23,400 24,620
Hkfjr vkSlr ykHk dh x.kuk %(#-)
o"kZ ykHk Hkkj xqa.kkd
2013 15,400 1 15,400
2014 17,600 2 35,200
2015 23,400 3 70,200
2016 24,620 4 98,480
;ksx 2,19,280
Hkfjr vkSlr ykHk = #-2,19,280
10 = 21,928 #-
[;kfr = 21,928 #- × 3 = 65,784 #-gy dh fVIi.kh(i) 2015 osQ fy, ßkl = 6,000 #- dk 10%, 4 ekg osQ fy,
= 6,000 #- × 10@100 × 4@12 = 200 #-(ii) 2016 osQ fy, ßkl = 6,000 #- dk 10% – 200 #-, ,d o"kZ osQ fy,
= 5,800 #- × 10/100 + 580 #-(iii) 2014 dk vafre LVkWd 2015 o"kZ dk izkjafHkd LVkWd gksxkA
2018-19
136 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3-5-4-2 vf/ykHk fofèk
[;kfr ewY;kadu dh vkSlr ykHk fofèk (lkekU; ;k Hkfjr) ls vkèkkjHkwr ekU;rk ;g gS fd tc u;kO;olk; LFkkfir fd;k tkrk gS rks ;g vius lapkyu osQ izFke izkjafHkd oqQN o"kks± esas dksbZ ykHk vftZrugha dj ikrkA vr% ml O;fDr dks tks pkyw O;olk; [kjhnrk gS [;kfr osQ :i esas O;olk; osQ izFke oqQNo"kks± ls izkIr gksus okys ykHk osQ cjkcj jkf'k dk Hkqxrku djuk gksrk gSA ;g fookniw.kZ gS fd ozsQrk dkokLrfod ykHk mlosQ oqQy ykHk esa fufgr ugha gSA ;g ykHk dh ml ek=kk rd lhfer gS tks leku O;olk;esa fofu;ksftr iw¡th ij lkekU; izfriQy ls vfèkd gSA vr% [;kfr dk ewY;kadu okLrfod ykHk osQ vkèkkjij ugha cfYd vf/ykHk osQ vkèkkj ij djuk okaNuh; gSA lkekU; ykHk ij okLrfod ykHk dk vkfèkD;vfèkykHk dgykrk gSA
100
×=
fofu;kfs tr it¡w h ifz riQy dh lkekU; njlkekU; ykHk
eku yhft, ,d pkyw iQeZ 1,50,000 #- dh iw¡th ij 18,000 #- dk ykHk vftZr djrh gS vkSjizfriQy dh lkekU; nj 10% gSA lkekU; ykHk 15,000 #- (1,50,000×10@100) fudkyk tk,xkAbl fLFkfr esa vfèkykHk 3,000 #- (18,000 #- – 15,000 #-) gksxkA vr% bl fofèk esa fuEu pj.klfEefyr gSa%
1- vkSlr ykHk dh x.kuk djsa]2- fofu;ksftr iw¡th ij izfriQy dh lkekU; nj osQ vk/kj ij lkekU; ykHk dh x.kuk djsa]3- vkSlr ykHk esa ls lkekU; ykHk ?kVkdj vfèkykHk dh x.kuk djsa] vkSj4- vfèkykHk dks fn, x, o"kks± osQ Ø; ls xq.kk djosQ [;kfr dh x.kuk djsaA
mnkgj.k 1212121212
,d O;olk; dh ys[kk iqLrosaQ ;g n'kkZrh gSa fd 31 fnlacj] 2014 dks 5,00,000 #- dh iw¡thfofu;ksftr gS vkSj fiNys ik¡p o"kks± dk YkkHk bl izdkj gSa % 2012, 40,000 #-_ 2013, 50,000 #-_2014, 55000 #-_ 2015, 70,000 #- vkSj 2016, 85,000 #-A vkidks O;olk; osQ vfèkykHkksa osQ3 o"kks± osQ Ø; osQ vkèkkj ij [;kfr dh x.kuk djuh gSA izfriQy dh lkekU; nj 10% nh gSaSA
gy
100
×
=
fofu;kfs tr it¡w h lkekU; ifz riQy njlkekU; ykHk
= 5,00,000 10
100
×# - = 50,000 #-
2018-19
137lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
vkSlr ykHko"kZ ykHk (#-)
2012 40,000
2013 50,000
2014 55,000
2015 70,000
2016 85,000
;ksx 3,00,000
vkSlr ykHk = 3,00,000 #-@5 = 60,000 #-vf/ykHk = 60,000 #- – 50,000 #- = 10,000 #-[;kfr = 10,000 × 3 = 30,000 #-
mnkgj.k 1313131313
vuq vkSj cuw iQeZ dh iw¡th 1,00,000 #- vkSj ckt+kj C;kt nj 15% gSA izR;sd lk>snkj dk okf"kZd osru6,000 #- gSaA fiNys rhu o"kks± osQ ykHk bl izdkj gSa % 30,000 #-_ 36,000 #-_ vkSj 42,000 #-A [;kfrdk ewY;kadu xr rhu o"kks± osQ vkSlr vfèkykHk ij nks o"kks± osQ Ø; ij gksxkA iQeZ dh [;kfr dh x.kukdjsaA
gy
iw¡th ij C;kt = 1,00,000 #- × 15
10015,000 #-…………(i)
tksM+k% lk>snkjksa dk osru = 6,000 × 2 12,000 #--…………(ii)
lkekU; ykHk (i + ii) = 27,000 #-
vkSlr ykHk = 30,000 #- + 36,000 #- + 42,000 #- = #-1,08,000
3
= 36,000 #-vfèkykHk = vkSlr ykHk – lkekU; ykHk
= 36,000 #- – 27,000 #-= 9,000 #-
[;kfr = vfèkykHk × Ø; o"kks± dh la[;k= 9,000 #- × 2= 18,000 #-
2018-19
138 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3-5-4-3 iw¡thdj.k fofèk %
bl fofèk ls [;kfr dk ewY;kadu nks izdkj ls fd;k tkrk gS %(v) vkSlr ykHk dk iw¡thdj.k] ;k (c) vf/ykHk dk iw¡thdj.kA(v) vkSlr YkkHkksa dk iw¡thdj.k % bl fofèk esa [;kfr dk ewY; izfriQy dh lkekU; nj osQ vkèkkj ij
vkSlr ykHk osQ iw¡thÑr ewY; esa ls O;olk; esa fofu;ksftr okLrfod iw¡th (fuoy ifjlaifÙk) dks?kVkdj fu/kZfjr dh tkrh gSA blesa fuEu pj.k lfEefyr gSa %(i) fiNys oqQN o"kks± osQ dk;Z laiknu osQ vkèkkj ij vkSlr ykHk fuf'pr dhft,A(ii) izfriQy dh lkekU; nj osQ vkèkkj ij vkSlr ykHk dk iw¡thxr ewY; fuEu izdkj Kkr djsa%
× 100vklS r ykHk
ifz riQy dh lkekU; nj
(iii) oqQy ifjlaifÙk;ksa ([;kfr dks NksM+dj) esa ls cká nkf;Ro ?kVkdj O;olk; esa fofu;ksftrokLrfod iw¡th (fuoy ifjlaifÙk;k¡) Kkr djsaA
fofu;ksftr iw¡th = oqQy ifjlaifÙk;k¡ ([;kfr dks NksM+dj) – cká nkf;RoA
(iv) vkSlr ykHkksa osQ iw¡thÑr ewY; esa ls fuoy ifjlaifÙk;ksa dks ?kVkdj [;kfr osQ oqQy ewY; dhx.kuk djsa vFkkZr (ii)&(iii)
mnkgj.k 1414141414
,d O;olk; fiNys oqQN o"kks± esa 1,00,000 #- dk vkSlr ykHk vftZr djrk gS vkSj blh izdkj osQO;olk; esa izfriQy dh lkekU; nj 10% gSA ;fn O;olk; dh fuoy ifjlaifÙk;ksa dk ewY; 8,20,000 #-fn;k gS rks iw¡thxr vkSlr ykHk fofèk }kjk [;kfr osQ ewY; dk fuèkkZj.k djsaA
gy
vkSlr ykHkksa dk iw¡thxr ewY;
= 1,00,000 100
10
×
= 10,00,000 #-
[;kfr = iw¡thÑr ewY; – fuoy ifjlaifÙk;k¡= 10,00,000 #- – 8,20,000 #-= 1,80,000 #-
(c)vfèkykHkksa dk iw¡thdj.k % [;kfr dk fuèkkZj.k, vf/ykHkksa dk iw¡thdj.k djosQ lh/s Kkr fd;k tk ldrk gSAbl fofèk osQ varxZr vkSlr ykHkksa dk iw¡thdj.k djus dh vko';drk ugha gSaA blosQ varxZr fuEu pj.k vkrsgSa &(i) iQeZ dh fofu;ksftr iw¡th Kkr djsa ftls oqQy ifjlaifÙk;ksa esa ls cká nkf;Roksa dks ?kVkdj izkIr fd;k tkrk
gSA
2018-19
139lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
(ii) fofu;ksftr iw¡th ij lkekU; ykHk dh x.kuk djsaA(iii) fn, x, xr o"kks± osQ vkSlr ykHk dh x.kuk djsaA(iv) vkSlr ykHk esa ls lkekU; ykHk dh jkf'k dks ?kVkdj vfèkykHk dh jkf'k dh x.kuk djsaA(v) vfèkykHk dh jkf'k dks izfriQy dh lkekU; nj xqa.kkd ls xq.kk djsa, vFkkZr
× 100=vfèkykHk
[;kfr lkekU; ifz riQy dh nj
nwljs 'kCnksa esa [;kfr osQ ewY; dks vfèkykHk ij iw¡thÑr fd;k tkrk gSA bl fofèk ls [;kfr dh jkf'k dh x.kukmlh izdkj ls dh tkrh gS TkSlk fd vkSlr YkkHkksa dks iw¡thÑr djosQ fd;k tkrk gSA
mnkgj.k osQ fy,, mnkgj.k 14 esa nh xbZ la[;kvksa osQ iz;ksx djus ij vkSlr ykHk 1,00,000 #- gS rFkk lkekU;ykHk 82,000 #- (8,20,000 #- dk 10% ) gksxk_ vfèkykHk 1,80,000 #- (1,00,000 #- & 82,000 #-)fudysxk, [;kfr 18,000 × 100@10 = 1,80,000 #- gksxhA
mnkgj.k 1515151515
1- ,d iQeZ dh [;kfr dks fiNys ik¡p o"kks± osQ vkSlr ykHkksa osQ rhu o"kks± osQ Ø; osQ vkèkkj ijyxk;k tkrk gS tks fd bl izdkj gSa %
o"kZ ykHk (gkfu)(#-)
2012 10,000
2013 15,000
2014 4,000
2015 (5,000)
2016 6,000
2- ;fn iQeZ dh oqQy fofu;ksftr iw¡th 1,00,000 gS vkSj izfriQy dh lkekU; nj 8% gSA fiNys5 o"kks± dk vkSlr ykHk 12,000 #- gS vkSj [;kfr dk vuqeku rhu o"kks± osQ vfèkykHkksa ij yxk;ktkrk gSaA
3- jke cznlZ dk vkSlr ykHk 30,000 #- gSa vkSj iw¡th 2,00,000 #- gSaA O;olk; esa lkekU; izfriQydh nj 10% gSA vfèkykHk dh iw¡thdj.k fofèk dk iz;ksx djrs gq, [;kfr dk ewY; Kkr djsA
gy
1. oqQy ykHk = 10,000 #- + 15,000 #- + 4,000 #- + 6,000 #- & (5,000 #-) = 30,000 #-vkSlr ykHk = 30,000@5 = 6,000 #-[;kfr = vkSlr ykHk × 3 = 6,000 #- × 3 = 18,000 #-
2018-19
140 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
2. vkSlr ykHk = 12,000 #-
lkekU; ykHk = 1,00,000 × 8
100 = 8,000 #-
vfèkykHk = vkSlr ykHk – lkekU; ykHk = 12,000 #- – 8,000 #- = 4,000 #-[;kfr = vfèkykHk × 3 = 4,000 #- × 3 = 12,000 #-
3. lkekU; ykHk = 2,00,000 #- × 10@100 = 20,000 #-vf/ykHk = vkSlr ykHk – lkekU; ykHk = 30,000 #- – 20,000 #- = 10,000 #-[;kfr = vfèkykHk × 100 @ izfriQy dh lkekU; nj= 10,000 #- × 100@10 = 1,00,000 #-
33333-55555-55555 [;kfr dk O;ogkj
tSlk fd igys ls of.kZr gS] u;k lk>snkj, iQeZ osQ ykHkksa esas ls fo|eku lk>snkj dk Hkkx vfèkxzfgr djrkgS rFkk vf/ykHk esa gqbZ gkfu dh {kfriwfrZ osQ fy, oqQN vfrfjDr jkf'k yxkrk gSA ;g mlosQ Hkkx dh [;kfrdgykrh (izhfe;e Hkh dgrs gSa) gSA fodYi osQ rkSj ij, og iQeZ dh iqLrdksa esa [;kfr [kkrk [kksyus osQfy, lger gks ldrk gS] ftlls fd iqjkus lk>snkjksa osQ [kkrs esa vko';d tek dh tk losQA blfy, tc,d u;k lk>snkj izos'k djrk gS rks [;kfr dk O;ogkj nks izdkj ls fd;k tkrk gSA(1) izhfe;e fofèk(2) iquewZY;kadu fofèk
3-5-5-1 izhfe;e fofèk
tc ,d u;k lk>snkj vius Hkkx dh [;kfr dh jkf'k dk Hkqxrku jksdM+ osQ :i esa djrk gS rks bl fofèkdk iz;ksx fd;k tkrk gSA u, lk>snkj }kjk ykbZ xbZ izhfe;e dh jkf'k dks fo|eku lk>snkjksa esa muosQ R;kxvuqikr esa foHkkftr fd;k tkrk gSA ;fn bl jkf'k dk Hkqxrku iqjkus lk>snkjksa dks cM+s lk>snkj }kjk futh:i ls fd;k tkrk gS, rks iQeZ dh iqLrdksa esa dksbZ izfo"Vh ugha dh tk,xh ysfdu tc jkf'k dk HkqxrkuiQeZ osQ ekè;e ls fd;k tkrk gS] tks fd lkekU; fLFkfr esa gksrk gS rks fuEu jkst+ukepk izfof"V;k¡ dhtka,xh%
1. jksdM+ [kkrk uke[;kfr [kkrs ls
(izhfe;e osQ fy, u, lk>snkj }kjk ykbZ xbZ jkf'k)
2. [;kfr [kkrk ukeorZeku lk>snkjksa dk iw¡th [kkrs (O;fDrxr) ls
(orZeku lk>snkjksa osQ chp [;kfr dk foHkktumuosQ R;kx vuqikr esa)
2018-19
141lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
fodYi osQ rkSj ij, bls u, lk>snkj osQ iw¡th [kkrksa esa tek djsaxs vkSj mlosQ ckn orZeku lk>snkjksa osQi{k esa muosQ R;kx vuqikr esa lek;ksftr djsaxsA bl fLFkfr esa jkst+ukepk izfof"V bl izdkj dh tk,xh%
(i) jksdM+ [kkrk ukeu, lk>snkj dk iw¡th [kkrs ls
(u, lk>snkj }kjk [;kfr osQ Hkkx osQ fy,ykbZ xbZ jkf'k)
(ii) u, lk>snkj dk iw¡th [kkrk ukeorZeku lk>snkjksa osQ iw¡th [kkrs ls (O;fDrxr)
(u, lk>snkj }kjk ykbZ xbZ [;kfr dk orZekulk>snkjksa osQ chp R;kx vuqikr esa caVokjk)
;fn lk>snkj ;g fu.kZ; djrs gSa fd muosQ iw¡th [kkrksa ess tek dh xbZ [;kfr dh jkf'k dks O;kikj esaj[kk tk,xk, rc dksbZ Hkh vfrfjDr izfof"V djus dh vko';drk ugha gSA ;fn os jkf'k dks fudkyus dkfu.kZ; ysrs gSa (iw.kZr ;k vkaf'kd) rc fuEu vfrfjDr izfof"V dh tk,xh %
orZeku lk>snkjksa dk iw¡th [kkrk (O;fDrxr) ukejksdM+ [kkrs ls
([;kfr dh jkf'k dk orZeku lk>snkjksa}kjk vkgj.k)
mnkgj.k 1616161616
lquhy vkSj fnyhi iQeZ esa lk>snkj gSa vkSj ykHk rFkk gkfu dk foHkktu 5% 3 osQ vuqikr esa djrs gSaA lfpuiQeZ esa 1@5 Hkkx osQ ykHk osQ fy, izos'k djrk gSA og iw¡th osQ fy, 20,000 #- vkSj [;kfr osQ HkkxosQ fy, 4,000 #- ykrk gSA vko';d jkst+ukepk izfof"V;k¡ nsaA
(v) tc [;kfr dh jkf'k dks O;olk; esa j[kk tkrk gSA(c) tc [;kfr dh iw.kZ jkf'k dks fudky fn;k tkrk gSaA(l) tc [;kfr dh jkf'k dk 50 izfr'kr fudkyk tkrk gSA
gy
(v) tc [;kfr dh jkf'k orZeku lk>snkjksa osQ [kkrksa esa tek dh tkrh gS vkSj O;olk; dh iqLrdksaesa n'kkZ;h tkrh gSA
2018-19
142 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrslquhy] fnyhi vkSj lfpu dh iqLrosQa
jkst+ukepkfrfFk fooj.k jks- i`- uke tek
la- jkf'k jkf'k(#-) (#-)
(i) jksdM+ [kkrk uke 24,000
lfpu osQ iw¡th [kkrs ls 20,000
[;kfr [kkrs ls 4,000
(lfpu }kjk iw¡th o [;kfr osQ fy, ykbZ xbZ jkf'k)(ii) [;kfr [kkrk uke 4,000
lquhy osQ iw¡th [kkrs ls 2,500
fnyhi osQ iw¡th [kkrs ls 1,500
(lquhy o fnyhi dks 5% 3 osQ vuqikr esa[;kfr dk gLrkarj.k)
fodYi% ;fn [;kfr dks [kkrk iqLrdksa esa ugha n'kkZ;k tk;s rks uhps nh xbZ izfof"V;k¡ vfHkysf[kr dh tk,¡xh%#- #-
(i) jksdM+ [kkrk uke 24,000
lfpu osQ iw¡th [kkrs ls 24]000(ii) lfpu dk i¡wth [kkrk 4]000
lquhy osQ i¡wth [kkrs ls 2]500fnfyi ds iw¡th [kkrs ls 1]500
fVIi.kh % ;g ekuk x;k gS fd R;kx vuqikr, iqjkus ykHk foHkktu vuqikr osQ leku gSA(c) tc orZeku lk>snkjksa }kjk [;kfr dh iw.kZ jkf'k dks fudky fy;k tkrk gS %
jkst+ukepkfrfFk fooj.k jks-i`- uke tek
la- jkf'k jkf'k(#-) (#-)
1- mijksDr (v) dh rjg2- mijksDr (v) dh rjg3- lquhy dk iw¡th [kkrk uke 2,500
fnyhi dk iw¡th [kkrk uke 1,500
jksdM+ [kkrs ls 4,000
(lquhy vkSj fnyhi }kjk [;kfr osQ Hkkx dkjksdM+ fudkyus ij)
(l) tc orZeku lk>snkjksa dks tek dh xbZ [;kfr dh jkf'k dk 50 izfr'kr fudkyk tkrk gSajkst+ukepk
frfFk fooj.k jks-i`- uke tekla- (#-) (#-)
1- mijksDr (v) dh rjg2- mijksDr (v) dh rjg3- lquhy dk iw¡th [kkrk uke 1,250
fnyhi dk iw¡th [kkrk uke 750
jksdM+ [kkrs ls 2,000
([;kfr osQ 50 izfr'kr Hkkx osQ cjkcj jksdM+ fudkyus ij)
2018-19
143lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
mnkgj.k 1717171717
fot; vkSj lat; iQeZ esa lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 3% 2 osQ vuqikr essa djrs gSaA os vt;dks ykHk esa 1@4 Hkkx osQ fy, lk>snkjh esa izos'k djkus dk fu.kZ; ysrs gSA vt; 30,000 #- iw¡th osQ fy,vkSj [;kfr osQ fy, vko';d jkf'k dh jksdM+ ykrk gSA iQeZ dh [;kfr dk ewY;kadu 20,000 #- esa gqvkAu;k ykHk foHkktu vuqikr 2%1%1 gSaA fot; vkSj lat; vius Hkkx dh [;kfr dks vkgfjr djrs gSaAvko';d jkst+ukepk izfof"V;k¡ djsaAgy
(v) vt; vius Hkkx dh [;kfr osQ fy, 5,000 #- ykrk gS (20,000 #- dk 1@4)(c) R;kx vuqikr 2 % 3 dh x.kuk fuEu gSa %
fot; osQ fy,, iqjkuk vuqikr 3@5 vkSj u;k vuqikr 2@4, vr% mldk R;kx vuqikr gksxk
= 3 2
5 4− =
12 -10
20 =
2
20
lat; osQ fy,, iqjkuk vuqikr 2@5 vkSj u;k vuqikr 1@4, vr% mldk R;kx vuqikr gksxk
=2 1
5 4− =
8 5
20
− =
3
20
fot;] lat; vkSj vt; dh iqLrosaQjkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 35,000
vt; osQ iw¡th [kkrs ls 30,000
[;kfr [kkrs ls 5,000
(vt; }kjk iw¡th vkSj [;kfr dh ykbZ xbZ jkf'k)
2- [;kfr [kkrk uke 5,000
fot; osQ iw¡th [kkrs ls 2,000
lat; osQ iw¡th [kkrs ls 3,000
(vt; }kjk ykbZ xbZ [;kfr dh jkf'k dk fot;o lat; }kjk R;kx vuqikr esa foHkktu)
3- fot; dk iw¡th [kkrk uke 2,000
lat; dk iw¡th [kkrk uke 3,000
jksdM+ [kkrs ls 5,000
(vius Hkkx dh [;kfr osQ jksdM+ dk vt;o lat; }kjk fudkys tkus ij)
fVIi.kh % fodYi osQ rkSj ij (1) rFkk (2) dh jkst+ukepk izfof"V bl izdkj gksxh%
2018-19
144 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fot;] lat; vkSj vt; dh iqLrosaQjkst+ukepk
frfFk fooj.k jks-i`- uke tekjkf'k jkf'k
la- (#-) (#-)
1- jksdM+ [kkrk uke 35,000
vt; osQ iw¡th [kkrs ls 35,000
(vt; }kjk ykbZ xbZ iw¡th 30,000 #- vkSj[;kfr 5,000 #-)
2- vt; dk iw¡th [kkrk uke 5,000
fot; osQ iw¡th [kkrs ls 2,000
lat; osQ iw¡th [kkrs ls 3,000
(vt; }kjk ykbZ xbZ [;kfr dh jkf'k dk fot;vkSj lat; }kjk 2% 3 osQ R;kx vuqikr esa c¡Vokjk)
tc [;kfr iqLrdksa esa fo|eku gks % mijksDr [;kfr dk O;ogkj bl ekU;rk ij vkèkkfjr gS fd iQeZ dhiqLrdksa esa [;kfr [kkrk ugha gSA ;g laHko gS] tcfd u;k lk>snkj vius [;kfr esa Hkkx dh jkf'k jksdM+esa ykrk gS rks [;kfr dh oqQN jkf'k iqLrdksa esa igys ls gh fo|eku gksA bl fLFkfr esa u, lk>snkj }kjkykbZ xbZ [;kfr dh jkf'k dks, iqjkus lk>snkjksa osQ [kkrksa esa tek djus osQ i'pkr fo|eku [;kfr dks iqjkuslk>snkjksa osQ [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa uke djosQ vifyf[kr fd;k tk,xkA fdarq ;fn;g fu.kZ; fy;k tkrk gS fd [;kfr dks iqLrdksa es iqjkus ewY; esa n'kkZ;k tk,xk] rks u, lk>snkjksa }kjk ykbZxbZ jkf'k dks vkuqikfrd :i ls de dj fn;k tk,xkA nwljs 'kCnksa esa u;k lk>snkj iqLRkdksa esa igys ls fo|eku[;kfr dh jkf'k ls vfèkd, lgefr ewY; esa vius Hkkx dh jkf'k dks jksdM+ osQ :i esa yk,xkAmnkgj.k 17 esa, iQeZ dh [;kfr dk ewY;kadu 20,000 #- gqvk rFkk vt; tks fd 1@4 Hkkx osQ fy, izos'kdjrk gS] vius Hkkx dh [;kfr osQ fy, 5,000 #- ykrk gSA eku yhft,, iQeZ dh iqLrdksa esa [;kfr dkewY; 10,000 #- igys ls n'kkZ;k x;k gS rFkk bldks j[kus osQ fy, dksbZ fu.kZ; ugha gqvk gSA bl fLFkfr esa,vt; }kjk ykbZ xbZ [;kfr dh jkf'k dks fot; vkSj lat; osQ [kkrs esa tek djus osQ i'pkr [;kfr dh fo|ekujkf'k dks vifyf[kr djus osQ fy, fuEu vfrfjDr jkst+ukepk izfof"V dk vfHkys[ku fd;k tk,xk %
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
fot; dk iw¡th [kkrk uke 6,000
lat; dk iw¡th [kkrk uke 4,000
[;kfr [kkrs ls 10,000
([;kfr dks iqjkus vuqikr esa vifyf[kr djus ij)
2018-19
145lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
;fn lk>snkjksa }kjk [;kfr [kkrs dks igys dh rjg gh j[kus dk fu.kZ; fy;k tkrk gS, rks u;k lk>snkjvius Hkkx dh [;kfr osQ :i esa osQoy iqLrd ewY; vkSj oqQy ewY; osQ chp osQ varj dh jkf'k dks yk,xkAnwljs 'kCnksa esa vt; }kjk 2,500 #- yk, tk,¡xs (10,000 #- dk 1@4 Hkkx) (20,000 #-&10,000 #-) tksfd iqjkus lk>snkjksa esa R;kx vuqikr esa tek dh tk,xh rFkk fo|eku [;kfr dh jkf'k dks vifyf[kr djusosQ fy, dksbZ izfof"V ugha dh tk,xhA
mnkgj.k 1818181818
Jhdkar vkSj jeu iQeZ esa lk>snkj gSa vkSj ykHk rFkk gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSaA os 1@3Hkkx osQ ykHk osQ fy, osadV dks lk>snkjh esa izos'k djkus dk fu.kZ; ysrs gSA osadV viuh iw¡th osQ fy,30,000 #- ykrk gSA og vius Hkkx dh [;kfr dh vko';d jkf'k ykus dh izfrKk djrk gSA izos'k dhfrfFk dks [;kfr dk ewY;kadu 24,000 #- gqvkA 12,000 #- dh [;kfr iqLrdksa esa igys ls ekStwn gSAosadV vius Hkkx dh [;kfr osQ fy, vko';d jkf'k ykrk gS vkSj orZeku [;kfr [kkrs dks vifyf[kr djusosQ fy, lger gksrk gSA
iQeZ dh ys[kk iqLrdksa esa vko';d jkst+ukepk izfof"V;k¡ nsaA
gyJhdkar] jeu vkSj osadV dh iqLrosQa
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 38,000
osadV osQ iw¡th [kkrs ls 30,000
[;kfr [kkrs ls 8,000
(vius Hkkx dh iw¡th o [;kfr dh jkf'k ykus ij)
2- [;kfr [kkrksa ls uke 8,000
Jhdkar osQ iw¡th [kkrs ls 4,800
jeu osQ iw¡th [kkrs ls 3,200
(osadV }kjk ykbZ xbZ [;kfr dh jkf'k iqjkus lk>snkjksa}kjk R;kx vuqikr esa foHkkftr)
3- Jhdkar dk iw¡th [kkrk uke 7,200
jeu dk iw¡th [kkrk uke 4,800
[;kfr [kkrs ls 12,000
(iqLrdksa esa orZeku [;kfr dks iqjkus vuqikresa vifyf[kr djus ij)
fVIi.kh % D;ksafd u;k lk>snkj ykHk esa vius Hkkx osQ fy, Jhdakr vkSj jeu ls ftl vuqikr esa vfèkxzg.k djsxkmlosQ ckjs esa oqQN of.kZr ugha gSA ;g n'kkZrk gS fd og osadV osQ i{k esa ykHk osQ Hkkx dk R;kx vius iqjkus vuqikressa djsaxs tks fd 3% 2 gSA
2018-19
146 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3-5-5-2 iqueZwY;kadu fofèkbl fofèk dks rc viuk;k tkrk gS tc u;k lk>snkj vius Hkkx dh [;kfr ykus esa vleFkZ gSA bl fLFkfresas iqLrdksa esa [;kfr [kkrk, iqjkus lk>snkjksa dks muosQ iqjkus ykHk gkfu vuqikr esa tek djosQ [kksyk tkrkgSA tc iqLrdksa esa [;kfr [kkrk [kksyk tkrk gS rks ;gk¡ nks laHkkouk,¡ mRi gksrh gSa%
(v) izos'k osQ le; iqLrdksa esa [;kfr [kkrk ugha gksus ij, vkSj(c) izos'k osQ le; iqLrdksa esas igys ls [;kfr [kkrk gksus ijA
(v) tc iqLrdksa esa [;kfr [kkrk fo|eku u gks % tc u, lk>snkj osQ izos'k osQ le; iqLrdksa esa [;kfr[kkrk fo|eku u gks, [;kfr [kkrs dks mlosQ iw.kZ ewY; ls [kksyk tk,xkA blosQ fy, [;kfr [kkrs dks iw.kZewY; ls uke i{k esa fy[kk tk,xk rFkk iqjkus lk>snkjksa dks muosQ ykHk foHkktu vuqikr ls tek fd;k tk,xkAjkst+ukepk izfof"V bl izdkj gksxh %
[;kfr [kkrk ukeiqjkus lk>snkjksa osQ iw¡th [kkrs ls (O;fDrxr)
([;kfr dks iqjkus vuqikr esa iw.kZ ewY; ls n'kkZ;k x;k)iQeZ osQ rqyu i=k esa [;kfr dks iw.kZ ewY; ls n'kkZ;k tk,xkA
mnkgj.k 1919191919
vkgqtk vkSj c:vk iQeZ esa lk>snkj gSa vkSj ykHk vkSj gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSaA os pkS/jhdks 1@5 Hkkx osQ ykHk osQ fy, izos'k djkus dk fu.kZ; ysrs gSa ftls og vkgqtk vkSj c:vk ls cjkcj vuqikresa izkIr djsxkA [;kfr dk ewY;kadu 30,000 #- gqvkA pkS/jh iw¡th osQ fy, 16,000 #- ykrk gS rFkk og[;kfr osQ dksbZ Hkh jkf'k ykus dh fLFkfr esa ugha gSA iQeZ dh iqLrdksa esa [;kfr [kkrk fo|eku ugha gSA iQeZdh iqLrdksa esa [;kfr [kkrk iw.kZ ewY; ls [kksyk tk,xkA vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djssaA
gyvkgqtk] c:vk vkSj pkS/jh dh iqLrosQa
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 16,000
pkS/jh osQ iw¡th [kkrs ls 16,000
(iw¡th dh jkf'k ykus ij)
2- [;kfr [kkrk uke 30,000
vkgqtk osQ iw¡th [kkrs ls 18,000
c:vk osQ iw¡th [kkrs ls 12,000
(iqjkus vuqikr esa iw.kZ ewY; ls [;kfr [kksyus ij)
fVIi.kh & rqyu i=k esa [;kfr dks 30,000 #- n'kkZ;k tk,xkA
2018-19
147lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
dHkh&dHkh ,d lk>snkj vius Hkkx dh [;kfr dk oqQN Hkkx ykrk gSA bl fLFkfr esa [;kfr osQ fy,ykbZ xbZ jkf'k dks iqjkus lk>snkjksa esa muosQ R;kx vuqikr esa ck¡Vus osQ i'pkr [;kfr [kkrs dks iqLrdksa esalk>snkj }kjk ugha ykbZ xbZ jkf'k osQ Hkkx osQ fy, [kksyk tkrk gSA mnkgj.k osQ fy,, iwtk vkSj lanhi ykHkksadk foHkktu 3%3 esa djrs gq, lk>snkj gSaA og rq"kkj dks ykHk osQ 1@4 Hkkx osQ fy, izos'k nsrs gSaA rq"kkjdks [;kfr dh oqQy vuqekfur jkf'k 90,000 #- esa ls mldh [;kfr dk Hkkx 30,000 #- ykuk gSA ijarqog 15,000 #- (ns; jkf'k dk vkèkk) ykrk gSA bl fLFkfr esa iwtk vkSj lanhi osQ iw¡th [kkrksa esa 15,000
#- R;kx vuqikr esa foHkkftr djus osQ i'pkr [;kfr [kkrk 45,000 #- (oqQy ewY; dk vkèkk) muosQiqjkus ykHk foHkktu vuqikr esa tek djosQ [kksyk tk,xkA(c) tc [;kfr iqLrdksa esa igys ls gh fo|eku gks % ;fn iqLrosaQ igys ls gh [;kfr [kkrs dk 'ks"k n'kkZjgh gksa rks [;kfr dk lek;kstu iqjkus lk>snkjksa osQ eè; muosQ iw¡th [kkrksa esa muosQ lgefr ewY; rFkk iqLrdksaesa n'kkZ;s x, [;kfr osQ ewY; esa varj ls fd;k tk,xkA iqLrdksa esa n'kkZ;h xbZ [;kfr dh jkf'k lgefr ewY;ls de ;k T;knk gks ldrh gSA ;fn ;g lgefr ewY; ls de gS rks [;kfr osQ lgefr ewY; rFkk iqLrdksaesa n'kkZ;s x, ewY; osQ varj ls [;kfr [kkrs dks uke vkSj iqjkus lk>snkjksa osQ iw¡th [kkrksa dks muosQ iqjkus ykHkfoHkktu vuqikr ls tek fd;k tk,xkA ;fn, ;g lgefr ewY; ls vfèkd gS rks varj dks iqjkus lk>snkjksaosQ iw¡th [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa uke rFkk [;kfr [kkrs dks tek djsaxsAvr% jkst+ukepk izfof"V;k¡ bl izdkj gksxh %
(v) tc iqLrdksa esa ntZ [;kfr dk ewY; lgefr ewY; ls de gks%[;kfr [kkrk ukeiqjkus lk>snkjksa osQ iw¡th [kkrs ls (O;fDrxr)
([;kfr [kkrk lger ewY; ij [kksyus ij)(c) tc iqLrdksa esa ntZ [;kfr dk ewY; lgefr ewY; ls vf/d gks%
iqjkus lk>snkjksa dk iw¡th [kkrk ( O;fDrxr) uke[;kfr [kkrs ls
([;kfr dk ewY; lger ewY; rd uke fd;k)
mnkgj.k 2020202020
jke vkSj jfge iQeZ osQ lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 3 % 2 osQ vuqikr esa djrs gSA jkgqyykHk esa 1@3 Hkkx osQ fy, lk>snkjh djrk gSA og iw¡th osQ fy, 10,000 #- ykrk gSA fdarq og vius Hkkxdh [;kfr ykus esa vleFkZ gS ftldk ewY;kadu 30,000 #- fd;k x;k gSA fuEu ifjfLFkfr;ksa osQ fy,vko';d jkst+ukepk izfof"V;k¡ djsaA
(v) tc iQeZ dh iqLrdksa esa [;kfr dk [kkrk ugha [kksyk x;k gS_(c) tc iQeZ dh iqLrdksa esa [;kfr dk ewY; 15,000 #- n'kkZ;k x;k gS_ vkSj(l) tc iQeZ dh iqLrdksa esa [;kfr dks 36,000 #- ij ewY;kafdr fd;k x;k gSA
2018-19
148 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy(v) tc iqLrdksa esa [;kfr [kkrk ugha gSA
jke] jghe vkSj jkgqy dh iqLrosaQjkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 10,000
jkgqy osQ iw¡th [kkrs ls 10,000
(jkgqy }kjk ykbZ xbZ iw¡th dh jkf'k)
2- [;kfr [kkrk uke 30,000
jke osQ iw¡th [kkrs ls 18,000
jghe osQ iw¡th [kkrs ls 12,000
(iqjkus ykHk foHkktu vuqikr esa [;kfr [kkrsdks iw.kZ ewY; ls [kksyk x;k)
(c) tc [;kfr dk ewY; iqLrdksa esa 15,000 #- gSjkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 10,000
jkgqy osQ iw¡th [kkrs ls 10,000
(jkgqy }kjk ykbZ xbZ iw¡th dh jkf'k)
2- [;kfr [kkrk uke 15,000
jke osQ iw¡th [kkrs ls 9,000
jghe osQ iw¡th [kkrs ls 6,000
(lger ewY; ls [;kfr [kkrk [kksyus ij)
(l) tc iqLrdksa esa [;kfr dk ewY; 36,000 #- gSjkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 10,000
jkgqy osQ iw¡th [kkrs ls 10,000
(jkgqy }kjk ykbZ xbZ iw¡th dh jkf'k)
2- jke dk iw¡th [kkrk uke 3,600
jghe dk i¡wth [kkrk uke 2,400
[;kfr [kkrs ls 6,000
(lger ewY; ls [;kfr dks de djus ij)
2018-19
149lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lkekU;r% tc iQeZ dh iqLrdksa esa [;kfr [kkrk [kksyk tkrk gS rks bls rqyu i=k esa lgerh ewY; ijn'kkZ;k tkrk gSA ;fn lk>snkjksa us ;g fu.kZ; fy;k gks fd lk>snkjksa osQ iw¡th [kkrksa esa vko';d lHkh lek;kstuksaosQ i'pkr~, [;kfr dks iQeZ osQ rqyu i=k esa ugha n'kkZ;k tk,xk rks ,slh fLFkfr esa [;kfr dks vifyf[krfd;k tk,xkA ,slk [;kfr [kkrs dks lHkh lk>snkjksa osQ [kkrksa osQ tek rFkk iw¡th [kkrksa dks (u, lk>snkj lfgr)u, ykHk foHkktu vuqikr osQ vk/kj ij uke i{k esa n'kkZ;k tk,xkA bl O;ogkj dk fuoy izHkko u, lk>snkjosQ iw¡th [kkrs dks mlosQ [;kfr osQ Hkkx ls uke fd;k tk,xk rFkk iqjkus lk>snkjksa osQ iw¡th [kkrksa dks R;kxvuqikr esa tek fd;k tk,xk rFkk [;kfr dk 'ks"k 'kwU; n'kkZ;k tk,xkA
mnkgj.k 2121212121
v vkSj c lk>snkj gSaA ykHk gkfu dk foHkktu cjkcj djrs gSaA os l dks lk>snkjh esas izos'k djkrs gSa rFkku;k vuqikr 4% 3% 2 fuf'pr gksrk gSA l [;kfr osQ fy, oqQN Hkh ykus esa vleFkZ gS ysfdu iw¡th osQ fy,25,000 #- ykrk gSA iQeZ dh [;kfr dk ewY;kadu 18,000 #- gSA ;g ekurs gq, vko';d jkst+ukepkizfof"V nsa fd lk>snkj rqyu i=k esa [;kfr dk ewY; ugha n'kkZuk pkgrsA
gyv] c vkSj l dh iqLrosQa
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1- jksdM+ [kkrk uke 25,000
l osQ iw¡th [kkrs ls 25,000
(l }kjk iw¡th osQ fy, jksdM+ ykus ij)
2- [;kfr [kkrk uke 18,000
v osQ iw¡th [kkrs ls 9,000
c osQ iw¡th [kkrs ls 9,000
([;kfr dks iw.kZ ewY; ls [kksyus ij)
3- v dk iw¡th [kkrk uke 8,000
c dk iw¡th [kkrk uke 6,000
l dk iw¡th [kkrk uke 4,000
[;kfr [kkrs ls 18,000
([;kfr dks vifyf[kr djus ij)
mijksDr (2) vkSj (3) izfof"V;ksa dk fuoy izHkko ;g gksxk fd l dk iw¡th [kkrk 4,000 #-ls uke gksxk rFkk v dk iw¡th [kkrk vkSj c dk iw¡th [kkrk muosQ R;kx vuqikr Øe'k% 1,000 #-
2018-19
150 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(tek 9,000 #- – uke 8,000 #-) vkSj 3,000 #- ( tek 9,000 #- – uke 6,000 #-) ls tekfd;k tkrk gSA [;kfr [kkrk dksbZ 'ks"k ugha n'kkZ,xkA
dHkh&dHkh lk>snkj ;g fu.kZ; ysrs gSa fd iqLrdksa esa [;kfr [kkrk ugha n'kkZ;k tk,xk (jkst+ukepk vkSj[kkrksa esa Hkh ugha)A bl fLFkfr esa [;kfr dk lek;kstu osQoy ,d izfof"V }kjk, u, lk>snkj osQ iw¡th [kkrsdks mlosQ Hkkx dh [;kfr ls uke djosQ vkSj iqjkus lk>snkjksa osQ iw¡th [kkrksa dks muosQ R;kx vuqikr dhjkf'k ls tek djosQ dh tk,xhA ;fn mnkgj.k 21 esa ge [;kfr dk O;ogkj blh izdkj djsa rks [;kfr dhizfof"V bl izdkj gksxh%
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
l dk iw¡th [kkrk uke 4,000
v osQ iw¡th [kkrs ls 1,000
c osQ iw¡th [kkrs ls 3,000
(l dh ek¡x dh [;kfr dk lek;kstu)
mijksDr izfof"V dk lk>snkjksa osQ iw¡th [kkrksa ij jkst+ukepk izfof"V;k¡ (2) vkSj (3) osQ leku izHkko gksxkA
ckWDl 1
ys[kk ekud 10 (ys-ek-10) osQ vuqPNsn 16, tks ^LFkk;h ifjl¡ifÙ;ksa osQ ys[kkadu** ij vk/kfjr gS,osQ vuqlkj [;kfr lkekU;r% iqLrdksa esa rHkh vfHkysf[kr dh tkrh gS tc eqnzk vFkok ;ksX; izfriQy osQ:i esa Hkqxrku fd;k tkrk gSA tc dHkh ,d O;olk; dk fdlh ewY; ij vf/xzg.k gksrk gS (ftldkHkqxrku udn vFkok Hkkxksa vFkok fdlh vU; :i esa gks) tks fd vf/xzfgr fuoy ifjlaifÙk;ksa osQ ewY;ls vf/d gS, rks vkf/D; jkf'k vU; vewÙkZ ykHkksa osQ dkj.k mRiUu gksrh gSA foÙkh; :f<ofnrk osQ vk/kj ij [;kfr ,d le;dky ij vifyf[kr dh tkrh gSA gkyk¡fd oqQN ,sls miØe gSa tks [;kfr dksvifyf[kr ugha djrs gSa] rFkk mls ifjlaifÙk osQ :i esa iqLrdksa esa cuk, j[krs gSaA
ys[kk ekud (ys- e- &10), osQ vuqPNsn 16 osQ izkoèkku dks ns[kus ij oqQN fo'ks"kK ;g le>rs gSa fdlk>snkj osQ izos'k, lsokfuo`fÙk vkSj lk>snkj dh e`R;q vkSj lk>snkjksa osQ eè; ykHk foHkktu vuqikr esa ifjorZudh fLFkfr esa iQeZ dh iqLrdksa esa [;kfr [kkrk ugha [kksyk tk ldrk gS vkSj bl volj ij [;kfr ls lacafèkrlHkh izfof"V;ksa dk vfHkys[ku iQEkZ dh iqLrdksa esa izR;{k :i ls osQoy lk>snkjksa osQ iw¡th [kkrksa esa fd;ktkrk gSA ;g ys[kk ekud &10 dh voèkkj.kk ls vyx gSA ;g ys[kk ekud n'kkZrk gS fd lkekU;r% [;kfrdks iqLrdksa esa ugha yk;k tk,xk tc rd fd bldk Hkqxrku ugha fd;k x;k gks rFkk tc Hkh bldksvfHkysf[kr fd;k tk, bls ,d le;kofèk osQ i'pkr vifyf[kr fd;k tk,A blfy, vkus okys lk>snkj}kjk mlosQ Hkkx dh [;kfr dh ykbZ xbZ jkf'k dks [;kfr [kkrs esa tek djus osQ i'pkr bls [;kfr [kkrs dksuke djrs gq, iqjkus lk>snkjksa osQ iw¡th [kkrs esa gLrkarfjr djsaxsA blh izdkj tc vkus okyk lk>snkj vius Hkkxdh vko';d [;kfr dh jkf'k ykus esa vleFkZ gksrk gS rks [;kfr [kkrs dks blosQ lgefr ewY; ls iqjkus
2018-19
151lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lk>snkjksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djosQ [kksyk tk,xk vkSj blosQ i'pkr bl jkf'k dks rqjaru, ykHk foHkktu vuqikr esa lHkh lk>snkjksa (u, lk>snkjksa lfgr) osQ [kkrs esa uke fd;k tkuk Lohdk;Z gS]D;ksafd u, lk>snkj osQ iw¡th [kkrs dk 'ks"k mlosQ [;kfr osQ va'k ls de gks tkrk gSA
egRoiw.kZ ;g gS fd [;kfr [kkrk lkekU; fLFkfr esa ifjlaifÙk osQ :i esa [kksyus ij è;ku ugha fn;ktkrk RkFkk ;fn tc bldks yk;k tkrk gS rks bls y?kq laHkkfor vofèk esa vifyf[kr fd;k tkrk gSA
Lo;a tk¡fp, 2lgh fodYi Nk¡fV, &1- lk>snkj osQ izos'k ij, iqjkus rqyu i=k esa n'kkZ;s x, lkekU; lap; gLrkarfjr djsaxss %
(v) lHkh lk>snkjksa osQ iw¡th [kkrksa esa(c) u, lk>snkj osQ iw¡th [kkrksa esa(l) iqjkus lk>snkjksa osQ iw¡th [kkrksa esa(n) buesa ls dksbZ ugha
2- vk'kk vkSj fu'kk ykHkksa dk foHkktu 2%1 essa djrs gSaA vk'kk osQ iq=k, vk'kh"k dks 1@4 Hkkx osQ fy,ftldk 1@8 Hkkx vk'kk }kjk mlosQ iq=k dks migkj esa fn;k x;k gSA 'ks"k ;ksxnku fu'kk }kjk fn;k x;kgSA iQeZ dh [;kfr dk ewY;kadu 40,000 #- fd;k x;kA iqjkus lk>snkjksa osQ iw¡th [kkrksa esa fdruh[;kfr tek dh tk,xhA(v) 2,500 #- izR;sd(c) 5,000 #- izR;sd(l) 20,000 #- izR;sd(n) buesa ls dksbZ ugha
3- v, c vkSj l ,d iQeZ esa lk>snkj gSaA n u, lk>snkj osQ :i esa izos'k djrk gSA(v) iqjkuh iQeZ dk fo?kVu gksxk(c) iqjkuh iQeZ rFkk iqjkuh lk>snkjh dk fo?kVu gksxk(l) iqjkuh lk>snkjh, iquxZfBr gksxhA(n) buesa ls dksbZ ughaA
4- fdlh u, lk>snkj osQ izos'k ij, ifjlaifÙk;ksa esa gqbZ ewY; dh o`f¼ dks uke fd;k tk,xk %(v) ykHk o gkfu lek;kstu [kkrs esa(c) ifjlaifÙk [kkrs esa(l) iqjkus lk>snkjksa osQ iw¡th [kkrs esa(n) buesa ls dksbZ ughaA
5- fdlh u, lk>snkj osQ izos'k ij vforfjr ykHkksa dks tks fd iqjkus iQeZ osQ rqyu i=k esa n'kkZ;s x,gSa, iw¡th [kkrksa esa gLrkarfjr gksaxh &(v) iqjkus lk>snkjksa dks iqjkus iw¡th foHkktu vuqikr esa(c) iqjkus lk>snkjksa dks u, ykHk foHkktu vuqikr esa(l) lHkh lk>snkjh osQ u, ykHk foHkktu vuqikr esa
2018-19
152 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3-5-5-3 izpNUu [;kfrdHkh&dHkh u, lk>snkj osQ izos'k ij [;kfr dk ewY; ugha fn;k x;k gksrkA ,slh fLFkfr esa iw¡th fofu;ksx dhO;oLFkk vkSj ykHk foHkktu vuqikr osQ vkèkkj ij [;kfr dk ewY;kadu fd;k tkrk gSA eku yhft,] v vkSjc ,d iQeZ esa lk>snkj gSa vkSj iQeZ osQ ykHk dks cjkcj ck¡Vrs gSaA izR;sd dh iw¡th 45,000 #- gSaA os YkkHkessa 1@3 Hkkx osQ fy, iQeZ esa u, lk>snkj dks 'kkfey djrs gSaA l 60,000 iw¡th osQ fy, vkrk gSA vr%l dh iw¡th osQ vkèkkj ij u;h iquxZfBr iQeZ dh oqQy iw¡th 1,80,000 #- gksxh (60,000 #- × 3)tcfd iQeZ esa v, c vkSj l dh oqQy okLrfod iw¡th 1,50,000 #- gSA (45,000 #- + 45,000 #-+ 60,000 #-) blls ;g fu"d"kZ fudyrk gS fd ;g varj [;kfr osQ dkj.k gS tks fd 30,000 #-gS (1,80,000 #- – 1,50,000 #-) ftls v vkSj c cjkcj Hkkx esa ck¡Vsxs (iqjkuk vuqikr)A blls mudkiw¡th [kkrk ;fn 60,000 #- gksxk rFkk iQeZ dh oqQy iw¡th 1,80,000 #- gksxhA fodYi osQ rkSj ij;fn [;kfr [kkrk ugha [kksyk tkrk gS rc l osQ iw¡th [kkrs osQ uke i{k esa 10,000 #- fy[ksaxs ([;kfrdk mldk Hkkx) vkSj v vkSj c izR;sd osQ iw¡th [kkrsa essa 5,000 #- tek essa fy[ksaxs vkSj iQeZ dh oqQyiw¡th igys dh rjg 50,000 #- gksxhA
mnkgj.k 2222222222
gse vkSj use ,d iQeZ esa lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk dk foHkktu djrs gSaA mudh iw¡th Øe'k%80,000 #- vkSj 50,000 #- gSaA os 1 vizSy, 2017 dks lse dks Hkkoh ykHk esa 1@5 Hkkx osQ fy, u;klk>snkj 'kkfey djrs gSaA lse 60,000 #- dh iw¡th ysdj vkrk gSA [;kfr osQ ewY; dh x.kuk dhft, vkSjlse osQ izos'k ij iQeZ dh iqLrdksa esa jkst+ukepk izfof"V;k¡ dhft,A
gy
iQeZ dh [;kfr dh x.kuk&
lse dh iw¡th = 60,000 #-
lse dk Hkkx = 1
5
u, iQeZ dh oqQy iw¡th = 5 × 60,000 #- = 3,00,000 #-
gse + use + lse dk Hkkx = 80,000 #- + 50,000 #- + 60,000 #-
= 1,90,000 #-
iQeZ dh [;kfr = 1,10,000 #- (3,00,000 #- & 1,90,000 #-)
lse dk Hkkx = 1
5 × 1,10,000 #- = 22,000 #-
2018-19
153lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
gse, use vkSj lse dh iqLrosQajkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
2017 (#-) (#-)
1- cSad [kkrk uke 60,000
lse osQ iw¡th [kkrs ls 60,000
(lse iQeZ esa iw¡th ysdj vk;k)
2- [;kfr [kkrk uke 1,10,000
gse osQ iw¡th [kkrs ls 66,000
use osQ iw¡th [kkrs ls 44,000
(lse dk izos'k ij gse vkSj use osQ[kkrs esa [;kfr tek)
fodfYid :i ls ;fn [;kfr [kkrk ugha [kksyk tkrk rc [;kfr osQ fy, f}rh; jkst+ukepk izfof"Vbl izdkj dh tk,xh %
lse dk iw¡th [kkrk uke 22,000
gse osQ iw¡th [kkrs ls 13,200
use osQ iw¡th [kkrs ls 8,800
([;kfr dh jkf'k dks iqjkus lk>snkjksa osQ [kkrs esa tek)
Lo;a djsa
1- ,d iQEkZ osQ fiNys rhu o"kks± dk ykHk 5,00,000 #-, 4,00,000 #- vkSj 6,00,000 #- gSA fiNysrhu o"kks± osQ vkSlr ykHk osQ pkj o"kZ dh Ø; osQ vkèkkj ij [;kfr osQ ewY; dh x.kuk djsaA
2- ,d iQeZ osQ xr ikap o"kks± dk ykHk 20,000 #-, 30,000 #-, 40,000 #-, 50,000 #- vkSj60,000 #- gSA [;kfr osQ ewY; dh x.kuk lfgr vkSlr ykHk osQ 3 o"kZ osQ Ø; osQ vkèkkj ij Hkkj1,2,3,4 vkSj 5 dk Øe'k% iz;ksx djrs gq, djsaA
3- ,d iQeZ dk ykHk o"kZ 2013, 2014, 2015 vkSj 2016 osQ nkSjku Øe'k% 16,000 #-, 20,000 #-24,000 #- vkSj 32,000 gSA iQeZ esa 1,00,000 #- dk iw¡th fofu;ksx gSA fofu;ksx ij izfriQydh lkekU; nj 18% okf"kZd gSA fiNys pkj o"kks± osQ vkSlr vf/ykHk osQ 3 o"kZ dh Ø; osQ vkèkkjij [;kfr dh x.kuk djsaA
4- mijksDr iz'u esa fn, x, vk¡dM+ksa osQ vkèkkj ij [;kfr dk ewY;kadu vfèkykHk osQ iw¡thdj.k fofèk}kjk dhft,A D;k [;kfr dh jkf'k dk ewY; fHkUu gks ldrk gS ;fn bldh x.kuk vkSlr ykHkksa osQiw¡thdj.k ls dh tk,\ vius mÙkj dh lR;rk dh iqf"V la[;kRed vkèkkj ij dhft,A
2018-19
154 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
5- fxjh vkSj 'kkark iQeZ esa lk>snkj gSa vkSj ykHk dk foHkktu cjkcj djrs gSaA os lk>snkjh esa dkp:dks izos'k nsrs gSa tksfd iQeZ osQ 1@5 Hkkx osQ ykHk osQ fy, iw¡th osQ vfrfjDr 20,000 #- [;kfrosQ :i esa ykrk gSA jkst+ukepk izfof"V D;k gksxh, ;fn(v) iQeZ dh iqLrdksa esa [;kfr [kkrk ugha n'kkZ;k x;k gSA(c) iQeZ dh iqLrdksa esa [;kfr [kkrk 40,000 #- ls n'kkZ;k x;k gSA
6- v vkSj c iQeZ esas lk>snkj gSa vkSj ykHk dk foHkktu 3% 2 osQ vuqikr esa djrs gSaA os iQeZ esa 1@5Hkkx osQ ykHk osQ fy, l dks lk>snkjh esa izos'k nsrs gSaA iQeZ dh [;kfr dk ewY;kadu 1,00,000 #-gqvkA og vius Hkkx dh [;kfr ykus esa vleFkZ gSA jkst+ukepk izfof"V D;k gksxh ;fn %(v) [;kfr [kkrk iw.kZ ewY; ls [kksyk tkrk gS mlosQ ckn vifyf[kr fd;k tkrk gSA(c) [;kfr [kkrk ugha [kksyk tkrkA
3-6 lafpr ykHkksa vkSj gkfu;ksa dk lek;kstu
dHkh&dHkh iQeZ esa lafpr ykHk fo|eku gksrs gSa ftudks lk>snkjksa osQ iw¡th [kkrs esa gLrkarfjr ugh fd;ktkrk gSA ;g lkekU;r% lkekU; lap;, lap; dks"k vkSj ykHk rFkk gkfu [kkrks osQ 'ks"k osQ :i esa gksrs gSAu;k lk>snkj bl rjg osQ lafpr ykHkksa esa Hkkx dk vfèkdkjh ugha gSA budk caVokjk lk>snkjksa osQ iw¡th [kkrksaesa iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djosQ fd;k tkrk gSaA
blh izdkj oqQN lafpr gkfu;k¡ tks fd ykHk rFkk gkfu [kkrs dk uke 'ks"k osQ :i esa iQeZ osQ rqyu i=kesa n'kkZ;h xbZ gSaA ;g laHko gS fd bu lc dks Hkh iqjkus lk>snkjksa osQ iw¡th [kkrksa esa gLrkarfjr fd;k tk,A
(ns[ks mnkgj.k 23)
mnkgj.k 2323232323
jktsUnz vkSj lqjsUnz ,d iQeZ esa lk>snkj gSa rFkk 4%1 osQ vuqikr esa ykHk dk foHkktu djrs gSaA os vizSy 15,
2017 dks ujsUnz dks iQeZ esa izos'k nsrs gSaA bl frfFk dks iQeZ osQ lkekU; lap; esa 20,000 #- vkSj ykHkgkfu [kkrs osQ uke 'ks"k esa 10,000 #- gSA lafpr ykHk o gkfu dks lek;ksftr djus osQ lanHkZ esa vko';djkst+ukepk izfof"V;k¡ djsaA
gyjktsUnz, lqjsUnz vkSj ujsUnz dh iqLrosQa
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
2017 (#-) (#-)
15 vizSy lkekU; lap; [kkrk uke 20,000
jktsanz osQ iw¡th [kkrs ls 16,000
lqjsanz osQ iw¡th [kkrs ls 4,000
(ujsanz osQ izos'k ij lkekU; lap; dk jktsanzvkSj lqjsanz osQ iw¡th [kkrksa esa gLrkarj.k)
2018-19
155lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
jktsanz osQ iw¡th [kkrk uke 8,000
lqjsanz osQ iw¡th [kkrk uke 2,000
ykHk vkSj gkfu [kkrs ls 10,000
(ykHk vkSj gkfu [kkrs osQ uke 'ks"k dkiqjkus lk>snkjksa osQ iw¡th [kkrksa essa gLrkarj.k)
3-7 ifjlaifÙk;ksa dk iquewZY;kadu vkSj nkf;Roksa dk iqufuZ/kZj.k
u, lk>snkj osQ izos'k ij, ;g x.kuk djuk fd D;k iQeZ dh ifjlaifÙk;ksa dks muosQ orZeku ewY; ij n'kkZ;kx;k gS, vko';d gSA bl fLFkfr esa ifjlaifÙk;ksa dk ewY; vfèkd gksxk ;k de gksxkA budk iquewZY;kadufd;k tk,xkA blh izdkj nkf;Roksa dk iqu% fu/kZj.k Hkh fd;k tk,xk ftlls iqLrdksa esa budksa muosQ lghewY; ij yk;k tk losQA bl le; ;gk¡ ij oqQN xSj&vfHkysf[kr ifjlaifÙk;ksa ,oa nkf;Ro Hkh iQeZ esa gksldrs gSaA budks Hkh iQeZ dh ys[kk iqLrdksa esa ykuk gksxkA bl mís'; osQ fy, iQeZ iquewZY;kadu [kkrk rS;kjdjrh gSA izR;sd ifjlaifÙk ;k nkf;Ro ij ykHk ;k gkfu dks bl [kkrs esa gLrkarfjr fd;k tkrk gS rFkk vUresas blosQ 'ks"k dks iqjkus lk>snkjksa osQ iw¡th [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djrs gSaAnwljs 'kCnksa esa iquewZY;kadu [kkrs dks izR;sd ifjlaifÙk osQ ewY; esa o`f¼ ij rFkk nkf;Ro esa deh gksus ijtek fd;k tk,xk D;ksafd ;g ,d vfHkykHk gS vkSj ifjlaifÙk osQ ewY; esa deh rFkk nkf;Ro esa o`f¼ gksusij uke fd;k tk,xk D;ksafd ;g ,d gkfu gSA blh izdkj xSj&vfHkysf[kr ifjlaifÙk;k¡ tek rFkkxSj&vfHkysf[kr nkf;Roksa dks iqueZwY;kadu [kkrs esa uke i{k fd;k tk,xkA ;fn iquewZY;kadu [kkrk var esa tek'ks"k n'kkZrk gS rks ;g fuoy ykHk vkSj ;fn uke 'ks"k n'kkZrk gS rks ;g fuoy gkfu gS, ftldks fd iqjkuslk>snkjksa esa muosQ ykHk foHkktu vuqikr esa gLrkarfjr fd;k tk,xkA
ifjlaifÙk;ksa osQ iqueZwY;kadu vkSj nkf;Roksa dks iqufuZ/kZj.k ij fuEu izfof"V;k¡ vfHkysf[kr dh tk,axhA
(i) ifjlaifÙk;ksa osQ ewY; esa o`f¼ ijifjlaifÙk [kkrk uke
iqueZwY;kadu [kkrs ls (ykHk)(ii) ifjlaifÙk;ksa osQ ewY; esa deh ij
iqueZwY;kadu [kkrk ukeifjlaifÙk [kkrs ls (gkfu)
(iii) nkf;Ro osQ ewY; esa o`f¼ ijiqueZwY;akdu [kkrk uke
nkf;Ro [kkrs ls (gkfu)(iv) nkf;Ro osQ ewY; esa deh ij
nkf;Ro [kkrk ukeiquewZY;kadu [kkrs ls (ykHk)
2018-19
156 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(v) xSj&vfHkysf[kr ifjlaifÙk osQ fy,jksdM+ [kkrk uke
iquewZY;kadu [kkrs ls (ykHk)
(vi) xSj&vfHkysf[kr nkf;Ro osQ fy,iquewZY;kadu [kkrk uke
jksdM+ [kkrs ls (gkfu)
(vii) iquewZY;kadu ij YkkHk dks gLrkarj.k djus ij, ;fn tek 'ks"k gksiquewZY;kadu [kkrk uke
iqjkus lk>snkjksa osQ iw¡th [kkrs ls (O;fDrxr) (iqjkus vuqikr esa)
(viii) iquewZY;kadu ij gkfu dks gLrkarfjr djus ijiqjkus lk>snkjksa osQ iw¡th [kkrs (O;fDrxr) uke
iquewZY;kadu [kkrs ls (iqjkus vuqikr esa)
fVIi.kh% izfof"V (i), (ii), (iii) vkSj (iv) dks osQoy ifjlaifÙk;ksa vkSj nkf;Roksa osQ ewY; esa o`f¼ ;k deh dhjkf'k ls fd;k tk,xkA
mnkgj.k 2424242424
fuEu rqyu i=k v vkSj c dk gS] tks 3% 2 osQ vuqikr esa YkkHk foHkkftr djrs gSaA
1 vizSy, 2017 dks v vkSj c dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 20,000 gLrLFk jksdM+ 3,000
iw¡th% nsunkj 12,000
v 30,000 LVkWd 15,000
c 20,000 50,000 i+QuhZpj 10,000
la;a=k ,oa e'khujh 30,000
70,000 70,000
bl frfFk dks, fuEu 'krks± ij l dks lk>snkjh esa izos'k fn;k x;k %1. l ykHk esa 1@6 Hkkx osQ fy, 15,000 #- dh iw¡th vkSj 5,000 #- [;kfr osQ fy, izhfe;e
osQ :i esa yk,xkA2. LVkWd osQ ewY; esa 10% deh rFkk la;a=k ,oa e'khujh esa 10% dh o`f¼ gqbZA
2018-19
157lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
3. i+QuhZpj dk iquewZY;kadu 9,000 #- ij fd;k x;kA4. fofoèk nsunkjksa ij 5% lafnX/ Í.kksa dk izko/ku fd;k x;k vkSj 200 #- fctyh dk fcy nsus
osQ fy, miyCèk jgsaxsA5. 1,000 #- ewY; osQ fofu;ksx (ftUgsa rqyu i=k esa ugha n'kkZ;k x;k gS) cgh [kkrks esa n'kkZ;k tk,xkA6. ,d ysunkj ftl ij 100 #- ns; gS vifyf[kr fd;k x;kAjkst+ukepk izfof"V;ksa dk vfHkys[ku djsa vkSj iquewZY;kadu [kkrk vkSj lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA
gyv, c vkSj l dh iqLrosaQ
jkst+ukepk
frfFk fooj.k jks-i`- uke tek2017 la- jkf'k jkf'k
(#-) (#-)
vizSy cSad [kkrk uke 20,000
01 l osQ iw¡th [kkrs ls 15,000
[;kfr [kkrs ls 5,000
(l iw¡th vkSj [;kfr dh /ujkf'k yk;k)
02 [;kfr [kkrk uke 5,000
v osQ iw¡th [kkrs ls 3,000
c osQ iw¡th [kkrs ls 2,000
(izhfe;e dk v vkSj c dks 3% 2osQ R;kx vuqikr esa c¡Vokjk)
03 iqueZwY;kadu [kkrk uke 3,100
LVkWd [kkrs ls 1,500
i+QuhZpj [kkrs ls 1,000
lafnXèk Í.k osQ fy, izkoèkku [kkrs ls 600
(ifjlaifÙk;ksa osQ iqueZwY;kadu ij)
04 la;a=k ,oa e'khujh [kkrk uke 3,000
fofu;ksx [kkrk uke 1,000
iqueZwY;kadu [kkrs ls 4,000
(iqueZwY;kadu ij ifjlaifÙk;ksa osQ ewY; esa o`fz¼ ij)
05 iqueZwY;kadu [kkrk uke 200
cdk;k fctyh [kkrs ls 200
(cdk;k fctyh fcy osQ izkoèkku ij)
2018-19
158 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
06 fofoèk ysunkj [kkrk uke 100
iquewZY;kadu [kkrs ls 100
(ysunkj osQ nkok u djus ij jkf'kvifyf[kr dh xbZ)
07 iquewZY;kadu [kkrk uke 800
v osQ iw¡th [kkrs ls 480
c osQ iw¡th [kkrs ls 320
(ifjlaifÙk;ksa osQ iquewZY;kadu o nkf;Roksa osQiqufuZ/kZj.k ij ykHk dk v vkSj c dks iqjkus ykHkfoHkktu vuqikr esa gLrkarj.k)
iquewZY;kadu [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
LVkWd 1,500 la;a=k ,oa e'khujh 3,000
iQuhZpj 1,000 fofu;ksx 1,000
lafnX/ Í.k osQ fy, 600 fofoèk ysunkj 100
izko/ku cdk;k fctyh 200
iquewZY;kadu ij ykHk dkgLrkarj.k% v dh iw¡th 480
c dh iw¡th 320
4,100 4,100
lk>snkjksa osQ iw¡th [kkrsauke tekfrfFk fooj.k v c l frfFk fooj.k v c l2017 (#-) (#-) (#-) 2007 (#-) (#-) (#-)
vizSy 'ks"k vk@yk 33,480 22,320 15,000 vizSy 'ks"k vk@yk 30,000 20,000
01 1 cSad & & 15,000
[;kfr 3,000 2,000 &iquewZY;kadu 480 320
(ykHk)33,480 22,320 15,000 33,480 22,320 15,000
2018-19
159lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
mnkgj.k 2525252525
uhps fn;k x;k rqyu i=k v vkSj c dk gS tks 31 ekpZ] 2017 dks lk>snkjh O;kikj pyk jgs gSa rFkk 2%1osQ vuqikr esa ykHk dk foHkktu djrs gSaA
31 ekpZ, 2015 dks v vkSj c dk rqyu&i=k
nkf;Ro jkf'k ifjlafÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 10,000 gLrLFk jksdM+ 10,000
fofoèk ysunkj 58,000 cSadLFk jksdM+ 40,000
cdk;k O;; 2,000 fofoèk nsunkj 60,000
iw¡th LVkWd 40,000
v 1,80,000 la;a=k ,oa e'khujh 1,00,000
c 1,50,000 3,30,000 Hkou 1,50,000
4,00,000 4,00,000
rqyu i=k dh frfFk dks l dk fuEu 'krks± ij iQeZ esa izos'k gksrk gSa %1- l iQeZ esa 1@4 Hkkx osQ fy, 1,00,000 #- vkSj 60,000 #- [;kfr osQ :i esa yk,xkA2- la;a=k dk ewY; 1,20,000 #- gqvk vkSj Hkou osQ ewY; esas 10 izfr'kr dh o`f¼ gqbZA3- LVkWd 4,000 #- ls vfèkd ewY;kafdr gSA4- nsunkjksa ij 5 izfr'kr dh nj ls lafnXèk Í.k osQ fy, izkoèkku cuk;k tk,xkA5- 1,000 #- osQ ysunkjksa dk vfHkys[ku ugha gqvk FkkA
iquewZY;kadu [kkrk, lk>snkjksa osQ iw¡th [kkrs vkSj u, lk>snkj osQ izos'k osQ ckn iquxZfBr iQeZ dk rqyui=k rS;kj djsaA
gyv vkSj c dh iqLrosaQiquewZY;kadu [kkrk
uke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)
gLrLFk LVkWd 4,000 la;a=k ,oa e'khujh 20,000
lafnXèk Í.k osQ fy, 3,000 Hkou 15,000
izkoèkkuysunkj 1,000
iqueZwY;kadu ij ykHk dk gLrkarj.k v dh i¡wth 18,000
c dh iw¡th 9,000 27,000
35,000 35,000
2018-19
160 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k v c l frfFk fooj.k v c l2017 (#-) (#-) (#-) 2017 (#-) (#-) (#-)
31ekpZ 'ks"k vk@yk 2,38,000 1,79,000 1,00,000 31ekpZ 'ks"k vk@yk 1,80,000 1,50,000
cSad & & 1,00,000
[;kfr 40,000 20,000 &
iqueZwY;kadu 18,000 9,000
2,38,000 1,79,000 1,00,000 2,38,000 1,79,000 1,00,000
01 vizSy, 2015 dks v, c vkSj l dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 10,000 gLrLFk jksdM+ 10,000
fofoèk ysunkj 59,000 cSadLFk jksdM+ 2,00,000
cdk;k O;; 2,000 fofoèk nsunkj 60,000
iw¡th% ?kVk;k% lafnXèk Í.kksa (3,000) 57,000
v 2,38,000 osQ fy, izkoèkkuc 1,79,000 LVkWd 36,000
l 1,00,000 5,17,000 la;a=k ,oa e'khujh 1,20,000
Hkou 1,65,000
5,88,000 5,88,000
Lo;a djsa
1- vlye, tsdc vkSj gjh cjkcj osQ lk>snkj gSa mudh iw¡th Øe'k 1,500 #-, 1,750 #- vkSj2,000 #- gSaA os lruke dks lk>snkjh esa cjkcj Hkkx ls izos'k nsrs gSa] ftlosQ fy, og 1@4 Hkkxdh [;kfr osQ 1,500 #- rFkk iw¡th osQ fy, 1,800 #- dk Hkqxrku djrk gSaA nksuksa jkf'k O;kikj esajgsxhA iqjkus iQeZ osQ nkf;Ro 3,000 #- rFkk ifjlaifÙk;k¡, jksdM+ osQ vfrfjDr 'kkfey gSa % eksVj1,200 #-, i+QuhZpj 400 #-, LVkWd 2,650 #i;s, nsunkj 3,780 #- gSaA eksVj rFkk i+QuhZpj dkiquewZY;akdu Øe'k% 250 #- vkSj 380 #- gSa rFkk ewY;Ékl dks vifyf[kr fd;k x;k gSaA gLrLFkjksdM+ dk fu/kZj.k djsa rFkk lruke osQ izos'k osQ ckn rqyu i=k rS;kj djsaA*-
2- chuw rFkk lquhy ykHk dk foHkktu 3% 2 esa djrs gq, lk>snkj gSaA 01 vizSy] 2015 dks bZuk dks1@4 Hkkx osQ fy, lk>snkj cukrs gSa tks fd iw¡th osQ :i esa 2,00,000 #- rFkk izhfe;e osQ fy,1,00,000 #- jksdM+ ykrh gSA izos'k osQ le; lkekU; lap; 1,20,000 #- rFkk rqyu i=k osQ
2018-19
161lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
ifjlaifÙk i{k esa ykHk rFkk gkfu [kkrs dh jkf'k 1,00,000 #- n'kkZ;h xbZ gSA fuEu O;ogkjksa osQvfHkys[ku osQ fy, vko';d jkst+ukepk izfof"V;k¡ nsaA
3- vk'kq rFkk jkgqy ykHkksa dk foHkktu 5% 3 esa djrs gq, lk>snkj gSaA xkSjo dks 1@5 Hkkx osQ fy, izos'kfn;k tkrk gS rFkk mlls va'knku osQ fy, vkuqikfrd iw¡th rFkk 4,000 #- izhfe;e ([;kfr) osQfy, dgk tkrk gSA vk'kq vkSj jkgqy dh iw¡th, iquewZY;kadu vkSj [;kfr ls lacafèkr lHkh lek;kstuksaosQ i'pkr Øe'k% 47,000 #- rFkk 35,000 #- gSaAvko';d% u, ykHk foHkktu vuqikr rFkk xkSjo }kjk ykbZ xbZ iw¡th dh x.kuk dhft, rFkk mijksDrosQ fy, vko';d jkst+ukepk izfof"V;k¡ nsaA
3-8 iw¡th dk lek;kstu
dHkh&dHkh, lk>snkj osQ izos'k osQ le;, lk>snkj ykHk foHkktu vuqikr osQ vkèkkj ij viuh iw¡th osQlek;kstu osQ fy, lger gksrs gSaA ,slh fLFkfr esa ;fn u, lk>snkj dh iw¡th nh xbZ gS rks mlosQ vkèkkjij iqjkus lk>snkjksa dh u;h iw¡th dh x.kuk dh tkrh gSA [;kfr, lap; vkSj ifjlaifÙk;ksa vkSj nkf;Roksa dkiquewZY;kadu vkfn osQ lHkh lek;kstuksa osQ i'pkr fuèkkZfjr dh xbZ iw¡th dh rqyuk iqjkuh iw¡th ls dh tkrhgSa A ;fn fdlh lk>snkj dh iw¡th de gksrh gSa rks og deh dks iwjk djus osQ fy, vko';d jkf'k ysdjvkrk gS vkSj ftl lk>snkj dh jkf'k vfèkd gksxh og iw¡th dh vfèkd jkf'k dks fudky dj ys tk,xkA(ns[kas mnkgj.k 26)
mnkgj.k 2626262626
v vkSj c ,d iQeZ esa lk>snkj gSa rFkk 2%1 osQ vuqikr esa YkkHk dk foHkktu djrs gSaA os l dks ykHk esa1@4 Hkkx osQ fy, 'kkfey djrs gSaA l 20,000 #- iw¡th osQ fy, ykrk gSA [;kfr, ifjlaifÙk;k¡ ,oa nkf;Roksals lacafèkr lek;kstuksa osQ i'pkr iqjkus lk>snkjksa v vkSj c dh iw¡th Øe'k% 45,000 #- 15,000 #-gksxhA ;g fu.kZ; fy;k x;k fd lk>snkjksa dh iw¡th u, ykHk foHkktu vuqikr osQ vuqlkj gksxhA v vkSj cdh ubZa iw¡th Kkr dhft, rFkk ;g ekurs gq, jkst+ukepk izfof"V;k¡ djsa fd ftl lk>snkj dh iw¡th de gksxhog vko';d jkf'k ysdj vk,xk rFkk iw¡th jkf'k vfèkd gksus ij fudky yh tk,xhA
gy
1- u, ykHk foHkktu vuqikr dh x.kuk% ;g ekuk x;k gS fd l us viuk Hkkx, v vkSj c ls iqjkus ykHkfoHkktu vuqikr esa fy;k gS] vFkkZr 2%1
oqQy Hkkx = 1
l dk Hkkx = 1
4
'ks"k Hkkx = 1 31
4 4− =
2018-19
162 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
v dk u;k Hkkx = 3 2 6
4 3 12× =
c dk u;k Hkkx = 3 1 3
4 3 12× =
l dk u;k Hkkx = 1 3 3
4 3 12× =
vr% v, c vkSj l osQ chp u;k YkkHk foHkktu vuqikr 6% 3% 3 ;k 2%1%1 gksxkA2- v vkSj c dh u;h iw¡th%
l dh iw¡th (ftldk ykHk esa 1@4 Hkkx gS) 20,000 #- gSA c dk ykHk esa u;k Hkkx 1@4 gSA vr%mldh iw¡th Hkh 20,000 #- gksxhA v dk u;k Hkkx 2@4 gS tks fd l osQ Hkkx dk nksxquk gksxkA blfy,mldh iw¡th 40,000 #- gksxhAfodYi osQ rkSj ij l dh iw¡th osQ vkèkkj ij iQeZ dh oqQy iw¡th 80,000 #- gS (4@1 × 20,000 #-)vr% YkkHk esa Hkkx osQ vkèkkj ij v vkSj c dh iw¡th gksxh %
v dh i¡wth = 80,000 #- dk 2
4 = 40,000 #-
c dh i¡wth = 80,000 #- dk 1
4 = 20,000 #-
leLr lek;kstuksa osQ i'pkr~ v vkSj c dh iw¡th Øe'k% 45,000 #- vkSj 15,000 #- gSaA vr% viQeZ ls 5,000 #- (45,000 #- & 40,000 #-) fudky dj ys tk,xkA tcfd c 5,000 #- (20,000
& 15,000 #-) dh jkf'k dks ysdj vk,xkA jkst+ukepk izfof"V gksxh %
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
v dk iw¡th [kkrk uke 5,000
jksdM+ [kkrs ls 5,000
(v }kjk vfèkd jkf'k dks fudkyus ij)
jksdM+ [kkrk uke 5,000
c osQ iw¡th [kkrs ls 5,000
(c }kjk ykbZ xbZ de jkf'k)
dHkh&dHkh iQeZ dh oqQy iw¡th nh xbZ gksrh gSA ;g fu.kZ; fy;k tkrk gS fd izR;sd lk>snkj dh iw¡th,ykHk foHkktu vuqikr osQ vuq:i gksA ,slh fLFkfr esa izR;sd lk>snkj dh iw¡th dk fuèkkZj.k (u, lk>snkjlfgr) mlosQ ykHk foHkktu vuqikr osQ vkèkkj ij fd;k tkrk gSA vfrfjDr iw¡th ykdj ;k vfrfjDr iw¡thfudky dj izR;sd lk>snkj dh vafre iw¡th dks ,sfPNd Lrj ij yk;k tk ldrk gSA
2018-19
163lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
;g è;ku nsus ;ksX; gS fd lk>snkjksa osQ iw¡th [kkrs esa vkfèkD; ;k deh dks lk>snkjksa osQ chp vuqcaèkosQ vkèkkj ij lacafèkr pkyw [kkrs esa gLrkarfjr dj fn;k tkrk gSA (ns[kas mnkgj.k 27)
mnkgj.k 2727272727
v, c vkSj l ,d iQeZ esa lk>snkj gSa rFkk 3% 2%1 osQ vuqikr esa ykHk dk foHkktu djrs gSaA os n dks iQeZessa 1@4 Hkkx osQ fy, izos'k nsrs gS ftlls og v ls 1@8 Hkkx rFkk c ls 1@8 Hkkx izkIr djrk gSA iQeZ dhoqQy iw¡th 1,20,000 #- fu/kZfjr dh tkrh gS rFkk n dks vius 1@4 Hkkx osQ fy, iQEkZ esa iw¡th ykuk r;gqvkA vU; lk>snkjksa dh iw¡th dk lek;kstu Hkh muosQ ykHk foHkktu vuqikr osQ vkèkkj ij fd;k tk,xkA leLrlek;kstuksa osQ i'pkr v, c vkSj l dh iw¡th Øe'k% 40,000 #- 35,000 #- vkSj 30,000 #- gSA v, cvkSj l dh u;h iw¡th dh jkf'k Kkr djsa vkSj vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA
gy
1- u, ykHk foHkktu vuqikr dh x.kuk %
v = 1 1 3
2 8 8− =
c = 1 1 5
3 8 24− =
l dks ykHk esa igys dh rjg 1/6 Hkkx fn;k tk,xkAvr% v, c, l vkSj n dk u;k ykHk foHkktu vuqikr gksxk %
3 5 1 1 9 5 4 6: : : : : :
8 24 6 4 24 24 24 24;k ;k 9:5:4:6
2- lHkh lk>snkjksa dh iw¡th dk fu/kZj.k %
v dh iw¡th = 1,20,000 #- 9
24× = 45,000 #-
c dh iw¡th = 1,20,000 #- 5
24× = 25,000 #-
l dh i¡wth = 1,20,000 #- 4
24× = 30,000 #-
n dh iw¡th = 1,20,000 #- 6
24× = 30,000 #-
vr% v 5,000 #- (4,50,000 #- & 40,000 #-) yk;sxk, c 10,000 #- (35,000 #- &25,000 #-) fudky dj ys tk,xkA l 10,000 # (30,000 #- & 20,000 #-) fudkys vkSj n30,000 #- yk,xkA fodYi osQ :i esa v, c vkSj l osQ }kjk ykbZ xbZ ;k fudkyh tkus okyh jkf'k osQfy, pkyw [kkrk [kksydj muls lacafèkr pkyw [kkrs esa muosQ chp le>kSrs osQ vuqlkj gLrkarfjr fd;ktk,xkA bl osQ fy, jkst+ukepk izfof"V bl izdkj dh tk,xh%
2018-19
164 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
v] c] l rFkk n dh iqLroasQ jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
1. jksdM+ [kkrk uke 5,000
v osQ iw¡th [kkrs ls 5,000
(vfrfjDr jkf'k }kjk iw¡th esa dehdks v us iwjk fd;k)
2. c dk iw¡th [kkrk uke 10,000
l dk iw¡th [kkrk uke 10,000
jksdM+ [kkrs ls 20,000
(vf/D; jkf'k dks c vkSj l us vkgfjr fd;k)
3. jksdM+ [kkrk uke 30,000
n osQ iw¡th [kkrs ls 30,000
(n ls }kjk /ujkf'k ykbZ xbZ)
fodYi osQ rkSj ij mijksDr (2) rFkk (3) osQ fy, izfof"Vv, c, l vkSj n dh iqLrosQa
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
(#-) (#-)
2- v dk pkyw [kkrk uke 5,000
v dk iawth [kkrs ls 5,000
(v osQ iw¡th [kkrs dh deh dks v osQ pkyw [kkrsesa gLrkarj.k)
3- c dk iw¡th [kkrk uke 10,000
l dk iw¡th [kkrk uke 10,000
c osQ pkyw [kkrs ls 10,000
l osQ pkyw [kkrs ls 10,000
(c vkSj l dh vfèkd iw¡th dk muosQ pkyw[kkrs esa gLrkarj.k)
mnkgj.k 2828282828
v vkSj c ,d iQEkZ esa lk>snkj gSa rFkk 2%1 osQ vuqikr esa YkkHk dk foHkktu djrs gSaA l iQeZ osQ ykHkesa 1@4 Hkkx osQ fy, izos'k djrk gSA og iQeZ esa 30,000 #- dh iw¡th ysdj vk,xk vkSj v vkSj c dhiw¡th muosQ ykHk foHkktu vuqikr osQ vkèkkj ij lek;ksftr dh tk,xhA 31 ekpZ, 2017 dks l osQ izos'kls iwoZ iQeZ dk rqyu i=k uhps fn;k x;k gS %
2018-19
165lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
31 ekpZ, 2017 dks v vkSj c dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 8,000 gLrLFk jksdM+ 2,000
ns; foi=k 4,000 cSadLFk jksdM+ 10,000
lkekU; lap; 6,000 fofoèk nsunkj 8,000
iw¡th% LVkWd 10,000
v 50,000 i+QuhZpj 5,000
c 32,000 82,000 e'khujh 25,000
Hkou 40,000
1,00,000 1,00,000
le>kSRks dh vU; 'krs± bl izdkj gS%1- l 12,000 #- dh jkf'k [;kfr osQ :i esa ysdj vk,xkA2- Hkou dks 45,000 #- vkSj e'khujh dks 23,000 #- ij ewY;kafdr fd;k tk,xkA3- nsunkjksa ij 6% dh nj ls Mwcr Í.k osQ fy, izkoèkku djsaA4- pkyw [kkrs [kksydj v, c vkSj l dh iw¡th dk lek;kstu fd;k tk,xkAvko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa vkSj vko';d cgh [kkrs rFkk l osQ izos'k osQ i'pkr
rqyu i=k rS;kj djsaA
gyv, c, vkSj l dh iqLrosQa
jkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
2017 (#-) (#-)
1 ekpZ jksdM+ [kkrk uke 42,000
l osQ iw¡th [kkrs ls 30,000
[;kfr [kkrs ls 12,000
(l }kjk ykbZ xbZ iw¡th vkSj [;kfr dh jkf'k)
[;kfr [kkrk uke 12,000
v osQ iw¡th [kkrs ls 8,000
c osQ iw¡th [kkrs ls 4,000
([;kfr dh jkf'k dk lk>snkjksa osQ iw¡th [kkrs esas muosQR;kx vuqikr essa gLrkarj.k)
2018-19
166 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
iqueZwY;kadu [kkrk uke 2,480
e'khujh [kkrs ls 2,000
lafnX/ Í.k osQ fy, izkoèkku [kkrs ls 480
(e'khujh osQ ewY; esa deh vkSj Mwcr Í.k osQfy, izkoèkku dk l`tu)
Hkou [kkrk uke 5,000
iquewZY;kadu [kkrs ls 5,000
(Hkou osQ ewY; esa o`f¼)
iquewZY;kadu [kkrk uke 2,520
v osQ iw¡th [kkrs ls 1,680
c osQ iw¡th [kkrs ls 840
(iqueZwY;kadu ij ykHk dk v vkSj c osQ eè; c¡Vokjk)
lkekU; lap; [kkrk uke 6,000
v osQ iw¡th [kkrs ls 4,000
c osQ iw¡th [kkrs ls 2,000
(vforfjr YkkHk dk v vkSj c dks gLrkarj.k)
v dk iw¡th [kkrk uke 3,680
v osQ pkyw [kkrs ls 3,680
(iw¡th ij vkfèkD; dk pkyw [kkrs esa gLrkarj.k)
c dk iw¡th [kkrk uke 8,840
c osQ pkyw [kkrs ls 8,840
(c dh iw¡th ij vkf/D; dk pkyw [kkrs esa gLrkarj.k)
iquewZY;kadu [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)
e'khujh 2,000 Hkou 5,000
Mwcr Í.k osQ fy, izkoèkku 480
iqueZwY;kadu ij ykHk dkgLrkarj.k % v dh iw¡th 1,680
c dh iw¡th 840 2,520
5,000 5,000
2018-19
167lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lk>snkjksa osQ iw¡th [kkrsuke tek
frfFk fooj.k v c l frfFk fooj.k v c l(#-) (#-) (#-) (#-) (#-) (#-)
pkyw [kkrk 3,680 8,840 & 'ks"k vk@yk 50,000 32,000 &
'ks"k vk@ys 60,000 30,000 30,000 jksdM+ & & 30,000
[;kfr 8,000 4,000 &
lkekU; lap; 4,000 2,000 &
iquewZY;kadu 1,680 840
63,680 38,840 30,000 63,680 38,840 30,000
lk>snkjksa osQ pkyw [kkrsuke tekfrfFk fooj.k v c l frfFk fooj.k v c l
(#-) (#-) (#-) (#-) (#-) (#-)'ks"k vk@ys 3,680 8,840 & iw¡th 3,680 8,840 &
31 ekpZ, 2017 dks v, c vkSj l dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 8,000 gLrLFk jksdM+ 44,000
ns; foi=k 4,000 cSadLFk jksdM+ 10,000
lk>snkjksa osQ pkyw [kkrs% fofoèk nsunkj 8,000
v 3,680 ?kVk;k% lafnXèk Í.k 480 7,520
c 8,840 12,520 osQ fy, izkoèkkuiw¡th% LVkWd 10,000
v 60,000 i+QuhZpj 5,000
c 30,000 e'khujh 23,000
l 30,000 1,20,000 Hkou 45,000
1,44,520 1,44,520
fVIi.kh %1- u;k ykHk foHkktu vuqikr %
;g ugha fn;k x;k gS fd l us v vkSj c ls fdruk Hkkx izkIr fd;k gSA vr% ;g ekuk x;k gS fd vvkSj c iqjkus vuqikr esa gh ykHk dk foHkktu djsaxs tks fd 2%1 gSA
2018-19
168 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
l dk ykHk esa Hkkx = 1
4
'ks"k Hkkx = 1 31
4 4− =
v dk u;k Hkkx = 3
4 dk 2
3= =
6 1
12 2
c dk u;k Hkkx = 3
4 dk 1
3= =
3 1
12 4
vr% v, c vkSj l osQ eè; u;k ykHk foHkktu vuqikr 2%1%1 gksxkA2- v vkSj c dh u;h iw¡th%
l iQeZ esa 1@4 Hkkx osQ fy, 30,000 #- ysdj vkrk gSA vr% l dh iw¡th osQ vkèkkj ij iQeZ dh oqQy iw¡th1,20,000 (4@1 × 30,000) gksxh rFkk v vkSj c dh iw¡th bl izdkj gksxh
v dh iw¡th = 2
4 × 1,20,000 = 60,000 #-
c dh iw¡th = 1
4 × 1,20,000 = 30,000 #-
mnkgj.k 2929292929
1 viSzy, 2017 dks MCyw vkSj vkj dk rqyu i=k uhps fn;k x;k gS tks fd ykHk dk foHkktu 3%2 osQvuqikr esa djrs gSaA
1 vizSy, 2017 dks MCyw vkSj vkj dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 20,000 gLrLFk jksdM+ 5,000
lk>snkjksa dh iw¡th% fofo/ nsunkj 20,000
MCyw 40,000 ?kVk;k% lafnXèk Í.kksa (700) 19,300
vkj 30,000 70,000 osQ fy, izkoèkkuLVkWd 25,000
la;a=k o ;a=k 35,000
isVsaV 5,700
90,000 90,000
bl frfFk dks ch lk>snkjh esa fuEu 'krks± ij izos'k djrk gS%
2018-19
169lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
1- mldks ykHk esa 4@15 Hkkx feysxkA
2- og i¡wth osQ fy, 30,000 #- yk,xkA
3- og [;kfr osQ fy, jksdM+ dk Hkqxrku djsxk tks fd pkj o"kks± osQ vkSlr ykHk osQ 2½ o"kZ osQØ; osQ vkèkkj ij gksxkA
4- MCyw vkSj vkj, ch }kjk ykbZ [;kfr dh jkf'k dk vkèkk Hkkx fudky dj ys tk,¡xsA
5- ifjlaifÙk;ksa dk iquewZY;kadu bl izdkj gS % fofoèk nsunkj dks iqLrd ewY; ls 5% izkoèkku dedjsaxsA LVkWd 20,000 #-, la;a=k o ;a=k 40,000 #- rFkk isVsaV 12,000 #-A
6- nkf;Roksa dk ewY;kadu 23,000 #- gqvk_ oLrqvksa osQ Ø; dk ,d fcy iqLrdksa esa Hkwy ls oghfy[kk x;kA
7- xr pkj o"kks± dk ykHk%2013 15,000 #- 2015 14,000 #-2014 20,000 #- 2016 17,000 #-
vko';d jkst+ukepk izfof"V;k¡ djsa rFkk mijksDr dk vfHkys[ku [kkrk cgh esa djsa vkSj ch osQ izos'kosQ i'pkr~ rqyu i=k rS;kj djsaA
gy
iQeZ dh [;kfr dh x.kuk 41,250 #- bl izdkj dh xbZ gS%o"kZ YkkHk2013 15,000
2014 14,000
2015 20,000
2016 17,000
66,000
vkSlr ykHk = #-66,000
4 = 16,500 #-
[;kfr 2½ o"kZ osQ Ø; ij = 16,500 #- × 5
2 = 41,250 #-
[;kfr esa ch dk Hkkx = 41,250 × 4
15 = 11,000 #-
2018-19
170 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
MCyw, vkj vkSj ch dh iqLrosQajkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
2015 (#-) (#-)
01 tuojh jksdM+ [kkrk uke 41,000
ch osQ iw¡th [kkrs ls 30,000
[;kfr [kkrs ls 11,000
(ch }kjk ykbZ xbZ iw¡th vkSj 4@15 Hkkx dh [;kfr)
[;kfr [kkrk uke 11,000
MCyw osQ iw¡th [kkrs ls 6,600
vkj osQ iw¡th [kkrs ls 4,400
(ch }kjk ykbZ xbZ [;kfr dk MCyw vkSj vkj osQiw¡th [kkrs esa muosQ iqjkus ykHk foHkktu vuqikressa tek 3% 2)
MCyw dk iw¡th [kkrk uke 3,300
vkj dk iw¡th [kkrk 2,200
jksdM+ [kkrs ls 5,500
([;kfr dh vkèkh jkf'k iqjkus lk>snkjksa }kjk fudkyus ij)
iquewZY;kadu [kkrk uke 5,300
lafnX/ Í.k osQ fy, izkoèkku [kkrs ls 300
LVkWd [kkrs ls 5,000
(lafnXèk Í.k izkoèkku esa 1,000 #- dh o`f¼(2,000 #- dk 5 izfr'kr) vkSj LVkWd osQ ewY; esa deh)
la;a=k vkSj e'khujh [kkrk uke 5,000
isVsaV [kkrk uke 6,300
iquewZY;kadu [kkrs ls 11,300
(la;a=k o e'khujh vkSj isVsaV osQ ewY; esa o`f¼
iquewZY;kadu [kkrk uke 3,000
fofoèk ysunkj [kkrs ls 3,000
(nkf;Roksa esa o`f¼)
iquewZY;kadu [kkrk ukke 3,000
MCyw osQ iw¡th [kkrs ls 1,800
vkj osQ iw¡th [kkrs ls 1,200
(lek;kstu ij ykHk lk>snkjksa osQ iw¡th [kkrs esa gLrkarfjr)
2018-19
171lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
jksdM+ [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- 2017 la- (#-)
1vizSy 'ks"k vk@yk 5,000 1vizSy MCyw dh iw¡th 3,300
c dh iw¡th 30,000 vkj dh iw¡th 2,200
[;kfr 11,000 'ks"k vk@ys 40,500
46,000 46,000
ch dk iw¡th [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
1vizSy 'ks"k vk@ys 30,000 1vizSy jksdM+ 30,000
30,000 30,000
MCyw dk iw¡th [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
1vizSy jksdM+ 3300 1vizSy 'ks"k vk@yk 40,000
'ks"k vk@yk 45,100 [;kfr 6,600
iquewZY;kadu 1,800
48,400 48,400
vkj dk iw¡th [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
1vizSy jksdM+ 2,200 1vizSy 'ks"k vk@yk 30,000
'ks"k vk@ys 33,400 [;kfr 4,400
iquewZY;kadu 1,200
35,600 35,600
2018-19
172 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
iquewZY;kadu [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
lafnXèk Í.k osQ fy, izkoèkku 300 la;a=k vkSj ;a=k 5,000
LVkWd 5,000 isVsaV 6,300
fofoèk ysunkj 3,000
YkkHk dk gLrkarj.k% MCyw 3@5 1,800
vkj 2@5 1,200 3,000
11,300 11,300
01 vizSy, 2017 dks MCyw, vkj vkSj ch dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 23,000 gLrLFk jksdM+ 40,500
iw¡th% fofoèk nsunkj 20,000
MCyw 45,100 ?kVk;k% lafnXèk Í.kksavkj 33,400 osQ fy, izkoèkku 1,000 19,000
ch 30,000 1,08,500 LVkWd 20,000
la;a=k vkSj e'khujh 40,000
isVsaV 12,000
1,31,500 1,31,500
u;k YkkHk foHkktu vuqikr gksxk %
MCyw = 4 3 11 3 33(1 )
15 5 15 5 75− × = × =
vkj = 4 2 11 2 22(1 )
15 5 15 5 75− × = × =
ch = 4 20
15 75=
u;k vuqikr % 33 % 22 % 20
2018-19
173lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
3-9 orZeku lk>snkjksa osQ ykHk foHkktu vuqikr esas ifjorZu
dHkh&dHkh iQeZ osQ lk>snkj, lk>snkj osQ izos'k rFkk lsokfuo`fÙk osQ fcuk Hkh fo|eku ykHk foHkktu vuqikresa ifjorZu dk fu.kZ; ysrs gSaA ifj.kkeLo:i oqQN lk>snkjksa dks Hkfo"; esa ykHkksa esa vfrfjDr Hkkx vfHkykHkosQ :i esa fey ldrk gS tcfd vU; lk>snkjksa dks oqQN Hkkx dh gkfu gksrh gSA mnkgj.k osQ fy,, v,
c vkSj l fdlh iQeZ esa ykHkksa dk foHkktu 8% 5% 3 esa djrs gq, lk>snkj gSaA ;g le>k tkrk gS fd viQeZ osQ dk;ks± esa lfØ; :i ls Hkkx ugha ys jgk gS, blfy, og 01 vizSy] 2007 ls Hkfo"; osQ ykHkksadk foHkktu 5% 6% 5 osQ vuqikr esa djsaxsA ifj.kkeLo:i v dks ykHk esa 3@16 [8@16 & 5@16], gkfugksxh tcfd c vkSj l dks Øe'k% 1@16 [6@16 & 5@16], rFkk 2@16 [5@16 &3@16], dk vfHkykHkgksxkA bl izdkj dh fLFkfr esa loZizFke [;kfr osQ ewY; esa gq, ykHk ;k gkfu (;fn gks rks) lek;ksftrdjuk gksxkA ,slk [;kfr [kkrs dks laiw.kZ ewY; ls iqjkus ykHk foHkktu vuqikr esa [kksydj vkSj ckn es u,vuqikr ls vifyf[kr fd;k tk,xkA fodYi osQ rkSj ij gkfu mBkus okys lk>snkj dks tek rFkk ykHk izkfIrokys lk>snkj dks, iqLrdksa esa [;kfr [kkrk [kksys fcuk i;kZIr jkf'k ls uke fd;k tk,xkA fdlh Hkh izdkjdk ifjorZu ykHk foHkktu vuqikr osQ lacaèk esa lek;kstu, lk>snkjksa osQ iw¡th [kkrksa esa lafpr ykHkksa rFkkgkfu;ksa dk gLrkarj.k muosQ iqjkus ykHk foHkktu vuqikr esa vkSj lk>snkjksa dh iw¡th dk lek;kstu (;fn of.kZrgks) Hkh bl lacaèk esa lfEefyr fd;k tk,xk] ftlls fd ykHk foHkktu vuqikr dks muosQ vkuqikfrd cuk;ktk losQA ;g lHkh mlh izdkj gksxk tSls fd lk>snkjksa osQ izos'k dh fLFkfr esa fd;k tkrk gSA
mnkgj.k 3030303030
fnus'k, jes'k vkSj lqjs'k ,d iQeZ esa lk>snkj gSa ykHk dk foHkktu 3 % 3 % 2 esa djrs gSaA os fu.kZ; ysrs gSafd 1 vizSy, 2016 ls YkkHk dk foHkktu cjkcj djsaxsA 31 ekpZ, 2017 mudk rqyu i=k bl izdkj gSa%
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 1,50,000 cSad esa jksdM+ 40,000
lkekU; lap; 80,000 izkI; foi=k 50,000
lk>snkjksa dk Í.k% fofoèk nsunkj 60,000
fnus'k 40,000 LVkWd 1,20,000
jes'k 30,000 70,000 LFkk;h ifjlaifÙk;k¡ 2,80,000
lk>snkjksa dh iw¡th% fnus'k 1,00,000
jes'k 80,000
lqjs'k 70,000 2,50,000
5,50,000 5,50,000
2018-19
174 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
;g fu.kZ; fy;k x;k %1- LFkk;h ifjlaifÙk;ksa dk ewY;kadu 3,31,000 #- gksxkA2- fofoèk nsunkjksa ij lafnXèk Í.k osQ fy, 5% dk izkoèkku cuk;k tk,xkA3- bl frfFk dks iQeZ dh [;kfr fiNys ik¡p o"kks± osQ vkSlr fuoy ykHk osQ 4½ o"kZ fuoy Ø; osQ ewY;
ij gksxh tks fd Øe'k% 14,000 #-, 17,000 #-, 20,000 #-, 22,000 vkSj 27,000 #- gSA4- LVkWd dk ewY; 1,12,000 #- rd de gqvkA5- [;kfr dks iQeZ dh iqLrdksa esas ugha n'kkZ;k tk,xkA vko';d jkst+ukepk izfof"V;k¡ djsa rFkk iQeZ dk
la'kksfèkr rqyu i=k rS;kj djsaA
gy
fnus'k, jes'k vkSj lqjs'k dh iqLrosQajkst+ukepk
frfFk fooj.k jks-i`- uke tekla- jkf'k jkf'k
2016 (#-) (#-)
01 vizSy LFkk;h ifjlaifÙk;k¡ [kkrk uke 51,000
iquewZY;kadu [kkrs ls 51,000
(LFkk;h ifjlaifÙk;ksa osQ ewY; esa o`f¼)
iquewZY;kadu [kkrk uke 11,000
LVkWd [kkrs ls 8,000
lafnXèk Í.k osQ fy, izkoèkku [kkrs ls 3,000
(LVkWd osQ ewY; esa deh o lafnXèk Í.k osQ fy,izkoèkku)
iquewZY;kadu [kkrk uke 40,000
fnus'k osQ iw¡th [kkrs ls 15,000
jes'k osQ iw¡th [kkrs ls 15,000
lqjs'k osQ iw¡th [kkrs ls 10,000
(iquewZY;kadu ij YkkHk lk>snkjksa osQ iw¡th [kkrksaesa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr)
lkekU; lap; [kkrk uke 80,000
fnus'k osQ iw¡th [kkrs ls 30,000
jes'k osQ iw¡th [kkrs ls 30,000
lqjs'k osQ iw¡th [kkrs ls 20,000
(lkekU; lap; dk lk>snkjksa osQ iw¡th [kkrs esamuosQ iqjkus vuqikr esa gLrkarj.k)
2018-19
175lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lqjs'k dk iw¡th [kkrk uke 7,500
jes'k osQ iawth [kkrs 3,750
fnus'k osQ iw¡th [kkrs ls 3,750
([;kfr dk lek;kstu lk>snkjksa osQ iw¡th [kkrksa esa muosQR;kx@vfHkykHk vuqikr esa)
dk;Zdkjh fVIi.kh %1- lk>snkj dks vfHkykHk@R;kx
fnus'k jes'k lqjs'kiqjkuk Hkkx 3@8 3@8 2@8u;k Hkkx 1@3 1@3 1@3varj 1@24 1@24 2@24
(R;kx) (R;kx) (vfHkykHk)2- [;kfr
oqQy ykHk = 14,000 #- + 17,000 #- + 20,000 #- + 22,000 #- + 27,000 #-= 1,00,000 #-
vkSlr ykHk = 1,00,000 #- @5= 20,000 #-
[;kfr = 20,000 #- × 4½
= 90,000 #-lqjs'k YkkHk esa 2@24 Hkkx vfHkykHk osQ fy, 7,500 #- ysdj vk,xkAfnus'k ykHk esa 1@24 Hkkx osQ R;kx osQ fy, 3,750 #- izkIr djsxkAjes'k ykHk esa 1@24 Hkkx osQ R;kx osQ fy, 3,750 #- izkIr djsxkAge iqjkus vuqikr esa [;kfr [kkrk [kksysaxs rFkk u, vuqikr esa vifyf[kr djsaxsA bldk fuoy izHkko ,d tSlkgksxk A
(v) [;kfr [kkrk uke 90,000
fnus'k osQ iw¡th [kkrs ls 33,750
jes'k osQ iw¡th [kkrs ls 33,750
lqjs'k osQ iw¡th [kkrs ls 22,500
(iqjkus vuqikr esa [;kfr [kksyus ij)
(c) fnus'k dk iw¡th [kkrk uke 30,000
jes'k dk iw¡th [kkrk uke 30,000
lqjs'k dk iw¡th [kkrk uke 30,000
[;kfr [kkrs ls 90,000
([;kfr dks vifyf[kr djus ij)
2018-19
176 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3. lk>snkjksa osQ iw¡th [kkrs
frfFk fooj.k jks-i`- fnus'k jes'k lqjs'k frfFk fooj.k jks-i`- fnus'k jes'k lqjs'kla- (#-) (#-) (#-) la- (#-) (#-) (#-)
fnus'k dk [kkrk 3,750 'ks"k vk@yk 1,00,000 80,000 70,000
jes'k dk [kkrk 3,750 iqueZY;kadu 15,000 15,000 10,000
'ks"k vk@yk 1,48,750 1,28,750 92,500 lkekU; lap; 30,000 30,000 20,000
lqjs'k dk [kkrk 3,750 3,750
1,48,750 1,28,750 1,00,000 1,48,750 1,28,750 1,00,000
01 vizSy, 2016 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 1,50,000 cSad esa jksdM+ 40,000
lk>snkj dks Í.k% izkI; foi=k 50,000
fnus'k 40,000 fofo/ nsunkj 60,000
jes'k 30,000 70,000 ?kVk;k% lafnX/ Í.kiw¡th% osQ fy, izkoèkku 3,000 57,000
fnus'k 148,750 LVkWd 1,12,000
jes'k 128,750 LFkk;h ifjlaifÙk;k¡ 3,31,000
lqjs'k 92,500 3,70,000
5,90,000 5,90,000
bl vè;k; esa iz;qDr 'kCn
1- lk>snkjh iQeZ dk iquZxBu2- ifjlaifÙk;ksa dk iwueZwY;kadu3- nkf;Roksa dk iqufuZ/kZj.k4- vforfjr vkSj lafpr ykHk vkSj gkfu5- [;kfr6- ykHk foHkktu vuqikr7- lap;8- iqueZwY;kadu [kkrk9- R;kx vuqikr
10- ykHk foHkktu vuqikr esa ifjorZu
2018-19
177lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
lkjka'k
1- lk>snkj izos'k osQ le; lek;kstu % u, lk>snkj osQ izos'k osQ le; [;kfr, ifjlaifÙk;ksa vkSj ns;rkvksa dkiqueZwY;kadu, lap;, ykHk (gkfu), iqjkus lk>snkjksa osQ iw¡th [kkrs osQ lanHkZ esa iQeZ dh iqLrdksa esa lek;kstu fd,tkrs gSaA
2- u, ykHk foHkktu vuqikr vkSj R;kx vuqikr dh x.kuk % u;k lk>snkj iqjkus lk>snkjksa ls ykHk esa viuk HkkxizkIr djrk gSA blls iqjkus lk>snkjksa osQ ykHk vuqikr esa deh vkrh gSA vr%, iquxZfBr iQeZ osQ lk>snkjksa osQu, ykHk foHkktu vuqikr vkSj iqjkus lk>snkjksa osQ R;kx vuqikr dk fu/kZj.k djuk vko';d gksrk gSA u,lk>snkj osQ ykHk foHkktu vuqikr dh x.kuk ftls mlus iqjkus lk>snkjksa osQ R;kx ls ik;k gS, iqjkus lk>snkjksa osQiqjkus Hkkx ls u, Hkkx dks ?kVkdj dh tkrh gSA og vuqikr ftlesa iqjkus lk>snkj izos'kh lk>snkj osQ le{k R;kxdjrs gSa, R;kx vuqikr dgykrk gSA ;g vuqikr lkekU;r% iqjkus ykHk foHkktu vuqikr osQ leku gksrk gS,fdarq vkilh le>kSrs osQ vk/kj ij ;g vuqikr fHkUu Hkh gks ldrk gSA
3- [;kfr dk ys[kkadu O;ogkj % [;kfr ,d vkHkklh ifjlaifÙk gS ftl ij O;olk; osQ Lokeh dk vf/dkj gksrkgSA lk>snkj osQ izos'k ij, [;kfr ij iqjkus lk>snkjksa dk vf/dkj gksrk gSA vr% izos'k osQ le;, [;kfr osQ fy,lk>snkjksa osQ iw¡th [kkrksa esa lek;kstu fd;k tkrk gS rkfd u, lk>snkjksa dks ml ykHk esa ls fcuk dksbZ Hkqxrkufd, fgLlsnkjh u fey ik, tks fd iQeZ us viuh [;kfr osQ ifj.kkeLo:i vftZr dh gSA og jkf'k ftldku;k lk>snkj [;kfr osQ fy, Hkqxrku djrk gS, [;kfr dgykrh gSA ys[kkadu n`f"Vdks.k ls, izos'k ij [;kfrO;ogkj fHkUu&fHkUu izdkj ls fd;k tk ldrk gSA izos'kh lk>snkj }okjk ykbZ xbZ [;kfr dks iqjkus lk>snkj R;kxvuqikr esa ck¡Vrs gSaA ;fn u;k lk>snkj udn [;kfr ykus esa vleFkZ gks rks u, lk>snkj osQ iw¡th [kkrs dks mlosQykHk osQ Hkkx ls uke vkSj iqjkus lk>snkjksa osQ iw¡th [kkrksa dks R;kx esa tek fd;k tkrk gSA
4- ifjlaifÙk;ksa vkSj nkf;Roksa dk iqueZqY;kadu % u, lk>snkj osQ izos'k ij ifjlaifÙk;ksa vkSj nkf;Roksa dk iqueZqY;kaduvko';d gksrk gSA bl izfØ;k esa ;fn dksbZ xSj&vfHkysf[kr ifjlaifÙk ;k nkf;Ro fo|eku gksrk gS rks mldhlek;kstu izfof"V iqueZwY;kadu [kkrs osQ ekè;e ls dh tkrh gSA iqueZwY;kadu izfØ;k ls mRiUu ykHk vFkokgkfu dks iqjkus lk>snkjksa osQ iw¡th [kkrksa esa iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj fn;k tkrk gSA lk>snkjosQ izos'k osQ ckn iw¡th fu/kZj.k osQ vU; vk/kj Hkh gks ldrs gSa, tSls fd izos'k osQ rqjar ckn O;olk; dh oqQyiw¡th esa fgLlsnkjhA
5- lap; vkSj lafpr ykHk gkfu dk lek;kstu% ;fn u, lk>snkj osQ izos'k osQ le; iQeZ dh iqLrdksa esa lap; vkSjlafpr ykHk (gkfu) fo|eku gksrs gSa, rks mUgsa iqjkus ykHk foHkktu vuqikr esa iqjkus lk>snkjksa osQ iw¡th [kkrksaesa gLrkarfjr dj fn;k tkrk gSA
6- lk>snkjksa osQ iw¡th [kkrksa dk lek;kstu % ;fn leLr lk>snkjksa osQ eè; le>kSrk fd;k tkrk gks rks u, ykHkfoHkktu vuqikr esa lHkh lk>snkjksa dh iw¡th dk fu/kZj.k fd;k tkrk gSA bl izfØ;k esa iQeZ dh oqQy iw¡th dksvk/kj ekudj u, ykHk foHkktu vuqikr osQ vuqlkj u;h iw¡th dh jkf'k fu/kZfjr dh tkrh gS rFkk bl lanHkZesa lek;kstu jksdM+ vFkok pkyw [kkrs osQ ekè;e ls fd;k tkrk gSA
2018-19
178 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
7- ykHk foHkktu vuqikr esa ifjorZu% dHkh dHkh iQeZ osQ lk>snkj orZeku ykHk foHkktu vuqikr esa ifjorZu djusgsrq lger gks tkrs gSaA ifj.kkeLo:i, oqQN lk>snkjksa dks ykHk vkSj oqQN dks gkfu gksrk gSA ,slh fLFkfr esa,og lk>snkj ftls ykHk gksrk gS] nwljs lk>snkjksa ls vius ykHk osQ Hkkx dk Ø; djrk gSA {kfriwfrZ Hkqxrku osQvfrfjDr, ykHk foHkktu vuqikr esa ifjorZu vfoHkkftr ykHk ,oa lap; esa lek;kstu vkSj ifjlaifÙk;ksa vkSjnkf;Roksa osQ iqueZqY;kadu dh Hkh vko';drk gksrh gSA
vH;kl osQ fy, iz'u
y?kq mÙkj iz'u
1- mu enksa dh igpku dhft, ftuosQ lanHkZ esa izos'k osQ le; lek;kstu fd;k tkrk gSA2- u, lk>snkj osQ izos'k ij iqjkus lk>snkjksa osQ u, ykHk foHkktu vuqikr dh x.kuk D;ksa vko';d gksrh gSA3- R;kx vuqikr D;k gSA blesa x.kuk D;ksa dh tkrh gS\4- fdu voljksa ij R;kx vuqikr dk iz;ksx gksrk gS\5- ;fn izos'k osQ le; [;kfr, iQeZ dh iqLrdksa osQ fo|eku gks vkSj u;k lk>snkj vius ykHk esa Hkkx osQ fy, udn
[;kfr ysdj vkrk gS rks fo|eku [;kfr gsrq ys[kkadu O;ogkj D;k gksxk\6- lk>snkj osQ izos'k osQ le; ifjlaifÙk;ksa vkSj nkf;Roksa osQ iquZeqY;kadu dh vko';drk D;ksa gksrh gS\
nh?kZ mÙkj iz'u
1- D;k vki ;g mfpr le>rs gSa fd lk>snkj osQ izos'k osQ le; ifjlaifÙk;ksa ,oa nkf;Roksa dk iqueZqY;kadu fd;ktkuk pkfg,A lkFk gh ;g Hkh crk,¡ bldk ys[kkadu O;ogkj D;k gksxk\
2- [;kfr D;k gS\ [;kfr dks izHkkfor djus okys rÙo dkSu ls gSa\3- [;kfr osQ eqY;kadu dh fof/;ksa dh O;k[;k djsaA4- ;fn leLr lk>snkjksa osQ eè; ;g le>ksrk gksrk gS fd izR;sd lk>snkj dh iw¡th u, ykHk foHkktu vuqikr osQ
vuqlkj fu/kZfjr dh tk,xh rks vki lHkh lk>snkjksa dh u;h iw¡th oSQls fudkysxsaA5- foLrkjiwoZd crk,¡ fd [;kfr dk ys[kkadu O;ogkj fdl izdkj gksxk ;fn u;k lk>snkj [;kfr esa viuk Hkkx
udn ykus esa vleFkZ gSA6- lk>snkj osQ izos'k osQ le; [;kfr osQ ys[kkadu O;ogkj dh fofHkUu fof/;ksa dks foLrkjiwoZd crk,¡A7- lk>snkj osQ izos'k ij lafpr ykHk vkSj gkfu dk ys[kkadu O;ogkj D;k gksxk\8- iqueZwY;kadu osQ i'pkr iQeZ dh ifjlaifÙk;ksa ,oa nkf;Ro fdl ewY; ij iQeZ dh iqLrdksa esa n'kkZ;s tkrs gSaA
dkYifud rqyu i=k dh lgk;rk ls le>k,¡A
la[;kRed iz'u
1- v vkSj c iQeZ esa lk>snkj gSa mudk ykHk foHkktu vuqikr 3% 2 gSA os l dks lk>snkjh esa 1@6 Hkkx osQ ykHkosQ fy, izos'k nsrs gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 3% 2%1)
2018-19
179lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
2- v] c vkSj l ,d iQeZ esa lk>snkj gSaA ykHk foHkktu vuqikr 3% 2%1 gSA os n dks 10% ykHk osQ fy, izos'knsrs gSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 9% 6% 3% 2)
3- ,Dl vkSj okbZ lk>snkj gSa ykHk foHkktu vuqikr 5% 3 gSA tsM dks 1@10 Hkkx osQ fy, izos'k nsrs gSa tks fdog ,Dl vkSj okbZ ls lekku :i ls vf/xzg.k djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 23% 13% 4)
4- v] c vkSj l lk>snkj gSa ykHk dk foHkktu 2% 2%1 osQ vuqikr ls djrs gSaA os n dks 1@8 Hkkx osQ fy, izos'knsrs gSa tks fd og v ls vf/xzfgr djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaaA(mÙkj 11% 16% 8% 5)
5- ih vkSj D;q lk>snkj gSa mudk ykHk foHkktu vuqikr 2%1 gSA os vkj dks lk>snkjh esa 1@5 Hkkx osQ fy, izos'k nsrsgSa ftls vkj] ih vkSj D;q ls 1% 2 osQ vuqikr esa vf/xzg.k djrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 3%1%1)
6- v] c vkSj l lk>snkj gSa ykHk dk foHkktu 3% 2% 2 osQ vuqikr esa djrs gSaA os n dks 1@5 Hkkx osQ fy, lk>snkjhesa izos'k nsrs gSa tks fd og v] c vkSj l ls Øe'k 2% 2% 1 osQ vuqikr esa vf/xzg.k djrk gSA u, ykHk foHkktuvuqikr dh x.kuk djsaA(mÙkj 61% 36% 43% 35)
7- v vkSj c iQeZ esa lk>snkj gSa ykHk dk foHkktu 3% 2 osQ vuqikr esa djrs gSa os l dks 3@4 Hkkx osQ fy, izos'knsrs gSa tks fd og v ls 2@7 vkSj c ls 1@7 Hkkx ysrk gSA u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 11% 9% 15)
8- v] c vkSj l ,d iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 3% 2 osQ vuqikr esa djrs gSaA os n dks 4@7 HkkxosQ fy, izos'k nsrs gSaA n viuk Hkkx v ls 2@7, c ls 1@7 vkSj l ls 1@7 ysrk gSA u, ykHk foHkktu vuqikrdh x.kuk djsaA(mÙkj 5% 13% 6% 32)
9- jk/k vkSj #de.kh iQeZ esa lk>snkj gSa rFkk ykHk dk foHkktu 3% 2 osQ vuqikr esa djrh gSaA os xksih dks lk>snkjhesa izos'k nsrh gSaA jk/k vius Hkkx dk 1@3 vkSj #de.kh vius Hkkx dk 1@4 Hkkx xksih osQ i{k esa lefiZr djrhgSaA u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 4% 3% 3)
10- flag] xqIrk vkSj [kku ,d iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 2% 3 osQ vuqikr esa djrs gSaA os tSu dkslk>snkjh esa izos'k nsrs gSaA flag vius Hkkx dk 1@3 Hkkx, xqIrk vius Hkkx dk 1@4 Hkkx vkSj [kku vius Hkkxdk 1@5 Hkkx tSu osQ i{k esa R;kx djrk gS u, ykHk foHkktu vuqikr dh x.kuk djsaA(mÙkj 20% 15% 24% 21)
11- lanhi vkSj uonhi iQeZ esa lk>snkj gSaA ykHk dk foHkktu 5% 3 osQ vuqikr esa djrs gSaA os l dks iQeZ esa izos'k nsrs gSa vkSju, foHkktu ykHk dks 4% 2%1 osQ vuqikr esa foHkkftr djus osQ fy, lger gSaA R;kx vuqikr dh x.kuk djsaA(mÙkj 1%1)
12- jko vkSj Lokeh iQeZ esa lk>snkj gSa ykHk dk foHkktu 3% 2 osQ vuqikr es djrs gSaA os jfo dks 1@8 Hkkx osQykHk osQ fy, lk>snkj cukrs gSaA jko vkSj Lokeh osQ chp u;k foHkktu vuqikr 4% 3 gSA u, ykHk foHkktuvuqikr vkSj R;kx vuqikr dh x.kuk djsaA(mÙkj u;k ykHk vuqikr 4:3:1 vkSj R;kx vuqikr 4:1)
2018-19
180 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
13- [;kfr osQ ewY; dh x.kuk ik¡p o"kkZsa osQ vkSlr ykHk osQ 4 o"kkZsa osQ Ø; osQ vk/kj ij djsaA fiNys ik¡p o"kksaZdk ykHk bl izdkj gS%
jkf'k (#-)
2012 40,000
2013 50,000
2014 60,000
2015 50,000
2016 60,000
(mÙkj 2,08,000 #i;s)
14- O;olk; esa fofu;ksftr iw¡th 2,00,000 #i;ss gSA foft;ksftr iw¡th ij izR;k; dh nj 15% gSA o"kZ 2016-17 osQnkSjku iQeZ esa 48,000 #- dk ykHk vftZr fd;kA [;kfr dh x.kuk vf/ykHk osQ 3 o"kkZsa osQ Øe osQ vk/kj ij djsaA(mÙkj 54,000 #i;ss)
15- 31 ekpZ 2017 dks jke vkSj Hkkjr dh iqLrosaQ 5,00,000 #i;s fofu;ksftr iw¡th dks n'kkZrh gSa vkSj xr5 o"kksZa dk ykHk Øe'k% 40,000 #i;s] 50,000 #i;s] 70,000 #i;s vkSj 25,000 #i;s gS [;kfr osQ ewY;dh x.kuk xr 5 o"kksZa osQ vkSlr vf/ykeksa osQ 3 o"kZ osQ Ø; osQ vk/kj ij ;g ekurs gq, djsa fd lkekU;izfriQy nj 10% gSA(mÙkj 30,000 #i;ss)
16- jktu vkSj jtuh iQeZ esa lk>snkj gSA mudh iw¡th jktu 3,00,000 #i;ss vkSj jtuh 2,00,000 #i;s gSA o"kZ2015–16 osQ nkSjku iQeZ dh x.kuk ;g ekurs gq, djsa fd lkekU; izR;k; nj 20% gSA(mÙkj 2,50,000 #i;ss)
17- xr oqQN o"kkZsa osQ nkSjku O;kikj us 1,00,000 #i;ss vkSlr ykHk vftZr fd;kA [;kfr osQ :i dh x.kuk iw¡thdj.k fof/ }kjk djsa ;fn O;olk; dh ifjlaifÙk;k¡ 10,00,000 #i;ss vkSj ckè; nkf;Ro 1,80,000 #i;ss gSaAlkekU; izfriQy nj 10% gSA(mÙkj 1,80,000 #i;ss)
18- oekZ vkSj 'kekZ ,d iQeZ esa lk>snkj gSa ykHk vkSj gkfu dk foHkktu 5% 3 osQ vuqikr esa djrs gSaA os ?kks"k dks1@5 Hkkx osQ ykHkksa osQ fy, lk>snkj cukrs gSaA ?kks"k iw¡th osQ :i esa 20,000 #i;ss vkSj vius Hkkx dh [;kfrosQ fy;s 4,000 #i;ss ykrk gSA vko';d jkst+ukepk izfof"V;k¡ djsaA(v) tc [;kfr dh jkf'k dk O;olk; esa j[kk tk,xkA(c) tc [;kfr dh iw.kZ jkf'k dks fudkyk tk,A(l) tc [;kfr dh jkf'k dk 50% fudkyk tk,A(n) tc [;kfr dk Hkqxrku futh :i ls dj fn;k tk,A
19- v vkSj c iQeZ esa lk>snkj gSaA ykHk dk foHkktu 3% 2 osQ vuqikr ls djrs gSaA os l dks ykHk esa 1@4 HkkxosQ fy, lk>snkjh esa izos'k nsrs gSaA l iw¡th osQ fy, 30,000 #i;ss vkSj [;kfr dh vko';d jkf'k jksdM+ esa
2018-19
181lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
ykrk gSA iQeZ dh [;kfr dk ewY;kadu 20,000 #i;ss fd;k x;kA u;k ykHk foHkktu 2%1%1 gSA v vkSj cvius Hkkx dh jkf'k dks fudky ysrs gSaA jkst+ukepk izfof"V;k¡ nsaA
20- vkjrh vkSj Hkkjrh iQeZ esa lk>snkj gSA ykHk dk foHkktu 3%2 osQ vuqikr esa djrs gSaA os lkjFkh dks ykHk esa1@4 Hkkx osQ fy, iQeZ esa izos'k nsrs gSaA lkjFkh viuh i¡wth osQ fy, 50,000 #i;ss vkSj 1@4 Hkkx dh [;kfrosQ fy;s 10,000 #i;ss ykrh gSA vkjrh vkSj Hkkjrh dh iqLrdksa esa [;kfr dk ewY; 5,000 #i;ss fo|eku gSAvkjrh] Hkkjrh vkSj lkjFkh osQ eè; dk ykHk foHkktu dk vuqikr 2%1%1 gSA u;h iQeZ dh iqLrdksa esa vko';djkst+ukepk izfof"V;k¡ vfHkys[ku djsaA
21- ,Dl vkSj okbZ lk>snkj gSa vkSj 4% 3 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA os tSM dks ykHk esa1@8 Hkkx osQ fy, izos'k nsrs gSaA tSM 20,000 #i;ss iw¡th osQ fy, vkSj 1@8 Hkkx [;kfr osQ fy, 7,000 #i;ssn'kkZus dk fu.kZ; ysrs gSaA ,Dl, okbZ vkSj tSM dh iqLrdksa esa jkst+ukepk izfof"V;k¡ djsaA
22- vkfnR; vkSj ckyu lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA os fØlVkWiQj dksykHk esa 1/4 Hkkx osQ fy, izos'k nsrs gSaA LohÑr ykHk foHkktu vuqikr 2%1%1 gSA fØlVkWi+Qj iw¡th osQ :iesa 50,000 #i;ss ykrk gSA mldk [;kfr esa Hkkx dk ewY; 15,000 #i;s Lohd`r gqvk gSA fØlVkWi+Qj osQoy10,000 #i;ss [;kfr osQ :i esa yk ldkA iQeZ dh iqLrdksa esa vko';d jkst+ukepk izfof"V;k¡ nsaA
23- vej vkSj lej ,d iQeZ esa lk>snkj gSa vkSj mudk ykHk gkfu foHkktu vuqikr 3%1 gSA os oqQ¡oj dks ykHkesa 1@4 Hkkx osQ fy, izos'k nsrs gSaA oq¡Qoj [;kfr esa vius Hkkx dks udn ykus esa vleFkZ gSA oqQ¡oj osQ izos'kij iQeZ dh [;kfr 80,000 #i;ss ij ewY;kafdr dh xbZ gSA oq¡Qoj osQ izos'k ij [;kfr lacaf/r jkst+ukepk izfof"VnsaA
24- eksgu yky vkSj lksgu yky iQeZ esa lk>snkj gSa rFkk ykHk o gkfu dk foHkktu 3% 2 osQ vuqikr esa djrs gSaos jke yky dks ykHk esa 1@4 Hkkx osQ fy, izos'k nsrs gSaA ;g Lohd`r gqvk gS fd iQeZ dh [;kfr dks xr 4o"kksaZ osQ vkSlr ykHkksa osQ 3 o"kksaZ osQ ykHk bl izdkj gSa% 2013&50,000 #i;ss, 2014&60,000 #i;ss,2015&90,000 #i;ss, 2016&70,000 #i;ssA jke yky [;kfr esa viuk Hkkx ykus esa vleFkZ gSA jkeykyosQ izos'k ij vko';d jkst+ukepk izfof"V;k¡ nsa] tc%(v) [;kfr 2,02,500 #i;ksa ij iqLrdksa esa fo|eku gSA(c) [;kfr iqLrdksa esa 2,500 #i;ss ij n'kkZ;h xbZ gSA(l) [;kfr iqLrdksa esa 2,05,000 #i;ss ij n'kkZ;h xbZ gSA
25- jkts'k vkSj eqosQ'k cjkcj osQ lk>snkj gSaA os iQeZ esa gjh dks izos'k nsrs gSa rFkk jkts'k, eqosQ'k vkSj gjh osQ eè;u;k ykHk foHkktu vuqikr 4% 3% 2 gSA gjh osQ izos'k ij [;kfr dh x.kuk 36,000 #i;ss ij dh xbZ gSA gjh[;kfr esa viuk Hkkx ykus esa vleFkZ gSA jkts'k] eqosQ'k vkSj gjh [;kfr rqyu i=k esa u n'kkZus ij lger gSaAgjh osQ izos'k ij vko';d jkst+ukepk izfof"V;k¡ nsaA
26- vej vkSj vdcj iQeZ esa cjkcj osQ lk>snkj gSaA ,aFkksuh u, lk>snkj osQ :i esa izos'k djrk gS rFkk u;k ykHkfoHkktu vuqikr 4% 3% 2 gSA ,saFkksuh [;kfr esa viuk Hkkx, tksfd 45,000 #i;ss gS, ykus esa vleFkZ gSA [;kfr[kkrk [kksys cxSj [;kfr osQ lek;kstu dk fu.kZ; fy;k x;k gSA [;kfr osQ O;ogkj gsrq vko';d jkst+ukepkizfof"V nsaA
27- fn;k x;k rqyu i=k v vkSj c dk gS tks 31 ekpZ, 2017 dks lk>snkjh O;olk; pyk jgs gSaA v vkSj c 2%1osQ vuqikr esa ykHk gkfu dk c¡Vokjk djrs gSaA
2018-19
182 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 ekpZ] 2017 dks v vkSj c dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 10,000 gLFkLFk jksdM+ 10,000
ysunkj 58,000 cSadLFk jksdM+ 40,000
cdk;k O;; 2,000 fofo/ nsunkj 60,000
iw¡th % LVkWd 40,000
v 1,80,000 la;a=k 1,00,000
c 1,50,000 3,30,000 Hkou 1,50,000
4,00,000 4,00,000
fuEu 'krkZsa ij l u, lk>snkj osQ :i esa izos'k djrk gS%
(i) ykHk esa 1@4 Hkkx osQ fy, l 1,00,000 #i;s iw¡th vkSj 60,000 #i;ss [;kfr esa vius Hkkx osQfy, yk,xkA
(ii) la;a=k dk ewY; 1,20,000 #- vkadk x;k vkSj Hkou osQ ewY; esa 10% dh o`f¼ gqbZA(iii) LVkWd dk ewY; 4,000 #i;ss vf/d vkadk x;kA(iv) nsunkjksa ij 5% dh nj ls lafnX/&½.kksa osQ fy, izko/ku cuk;k x;kA(v) xSj&vfHkysf[kr ysunkjksa dh jkf'k 1,000 #i;ss ikbZ xbZA vko';d jkst+ukepk izfof"V;k¡ nsaA lkFk gh
l osQ izos'k ij iwueZwY;kadu [kkrk, lk>snkjksa osQ iw¡th [kkrs vkSj rqyu i=k rS;kj djsaA(mÙkj iqueZwY;kadu ij ykHk 27,000 #-] rqyu i=k dk ;ksx 5,88,000 #-)
28- yhyk vkSj ehuk iQeZ esa lk>snkj gSa vkSj ykHk o gkfu dk foHkktu 5% 3 vuqikr esa djrh gSaA vizSy 2017
dks os vkse dks iQeZ esa izos'k nsrh gSaA vkse osQ izos'k frfFk ij yhyk vkSj ehrk osQ rqyu i=k esa lkekU; lap;16,000 #i;ss vkSj ykHk o gkfu [kkrk 24,000 (tek) #i;ss n'kkZ jgk FkkA vkse osQ izos'k ij mijksDr enksaosQ O;ogkj gsrq vko';d jkst+ukepk izfof"V;k¡ nsaA yhyk vkSj vkse osQ eè; u;k ykHk foHkktu vuqikr5% 3% 2 gSA
29- vfer vkSj fou; iQeZ esa lk>snkj gaSA mudk ykHk foHkktu vuqikr 3%1 gSA 01 vizSy 2017 dks os jatu dksiQeZ esa izos'k nsrs gSaA jatu osQ izos'k ij ykHk o gkfu [kkrk 40,000 #i;ss (uke 'ks"k) n'kkZ jgk gSA vko';djkst+ukepk izfof"V nsaA
30- v vkSj c 3@4 vkSj 1@4 vuqikr esa ykHkksa dk foHkktu djrs gSaA 31 ekpZ] 2017 dks mudk rqyu i=k blizdkj gS%
2018-19
183lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
31 ekpZ] 2017 dks v vkSj c dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-) (#-)
fofo/ ysunkj 41,500 cSadLFk jksdM+ 26,500
lap; fuf/ 4,000 izkI; foi=k 3,000
iw¡th [kkrs% nsunkj 16,000
v 30,000 LVkWd 20,000
c 16,000 fi+QDlpj 1,000
Hkwfe o Hkou 25,000
91,500 91,500
01 vizSy] 2017 dks fuEu 'krksaZ ij l us izos'k fd;k%(i) l iw¡th osQ :i esa 10,000 #i;ss nsxkA(ii) l [;kfr osQ 5,000 #i;ss nsxk, ftldh vk/h jkf'k v vkSj c vkgfjr djsaxsaA(iii) LVkWd vkSj fi+QDlplZ osQ ewY; esa 10% dh nj ls deh gksxh rFkk fofo/ nsunkjksa vkSj izkI; foi=k
ij 5% dh nj ls lafnX/ ½.kksa ls izko/ku cuk;k tk,xkA(iv) Hkwfe vkSj Hkou osQ ewY; esa 10% dh nj ls o`f¼ gksxhA(v) iQeZ osQ fo#¼ {kfriwfrZ dk nkok gSA ftlosQ fy, 1,000 #i;ss rd osQ nkf;Ro dk ltu fd;k tk,xkA(vi) fofo/ ysunkjksa esa lfEefyr 650 #i;ss dh ,d en ftl ij dksbZ nkok ugha gS, vifyf[kr dh tk,xhA;g ekurs gq,s fd v vkSj c osQ eè; ykHk foHkktu vuqikr esa dksbZ ifjorZu ugha vk;k gS] mijksDr lwpukvksaosQ vk/kj ij iQeZ dh iqLrdksa esa jkst+ukepk izfof"V;k¡ nsa vkSj u;k rqyu i=k rS;kj djsaA(mÙkj iqueZwY;kadu ij ykHk 1,600 #- rqyu i=k dk ;ksx 1,05,950 #-)
31- v vkSj c lk>snkj gSa 3%1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA 01 vizSy] 2017 dks os l dksykHkksa esa Hkkx osQ fy, iQeZ esa izos'k nsrs gSaA l ykHk esa vius 1@4 Hkkx osQ fy, 20,000 #i;ss ykrk gSA [;kfr,
ifjlaifÙk;ksa vkSj nkf;Roksa osQ iqueZwY;kadu vkfn lek;kstuksa osQ i'pkr v vkSj c dh iw¡th Øe'k% 50,000
#i;ss vkSj 12,000 #i;ss gSA ;g Hkh fu.kZ; fy;k x;k gS fd lk>snkjksa dks iw¡th u, ykHk foHkktu vuqikr osQvuq:i gksxhA v vkSj c dh u;h iw¡th dh x.kuk dks ;g ekurs gq, fd v vkSj c u, ykHk foHkktu vuqikrosQ vuqlkj iw¡th j[krs gq, vfrfjDr /ujkf'k yk,¡xs ;k vkgfjr djsaxs, tSlh Hkh fLFkfr gks, vko';d jkst+ukepkizfof"V;k¡ nsaA
32- fiadh, oqQekj vkSj :ik lk>snkj gSa vkSj 3% 2% 1 osQ vuqikr esa ykHk gkfu dk c¡Vokjk djrs gSaA os ykHkksa esa1@4 Hkkx osQ fy, lhek dks izos'k nsrs gSa ftls og fiadh ls 1@8 rFkk oqQekj vkSj :ik ls 1@16 osQ vuqikresa izkIr djsxhA lhek osQ izos'k ij u;h iQeZ dh oqQy iw¡th 2,40,000 #i;ss fu/kZfjr dh xbZ gSA lhek u;hiQeZ dh oqQy iw¡th osQ 1@4 Hkkx osQ cjkcj udn /ujkf'k ysdj vk,xhA iwjkus lk>snkjksa dh iw¡th ykHk foHkktuvuqikr osQ vuq:i gksxhA [;kfr vkSj ifjlaifÙk;ksa vkSj nkf;Roksa es iquewZY;kadu laca/h leLr lek;kstuksa osQi'pkr fiadh] oqQekj vkSj :ik dks iw¡th Øe'k% 80,000 #i;ss, 30,000 #i;ss vkSj 20,000 #i;ss gSA lHkhlk>snkjksa dh iw¡th dh x.kuk djsa vkSj mijksDr lek;kstuksa osQ i'pkr iw¡th fu/kZfjr djus osQ fy, vko';djkst+ukepk izfof"V;k¡ nsaA
2018-19
184 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
33- uhps fn;k x;k rqyu i=k v:.k, ccyw vkSj psru dk gS tks Øe'k% 6@14, 5@14 vkSj 3@14 osQ vuqikr esaykHk o gkfu dk foHkktu djrs gSaA
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 9,000 Hkwfe vkSj Hkou 24,000
ns;&foi=k 3,000 i+QuhZpj 3,500
iw¡th [kkrs% LVkWd 14,000
v:.k 19,000 nsunkj 12,600
ccyw 16,000 jksdM+ 900
psru 8,000 43,000
55,000 55,000
os nhid dks ykHk esa 1@8 Hkkx osQ fy, fuEu 'krkZsa ij lk>snkjh iQeZ esa izos'k nsrs gSa%(i) nhid 4,200 #i;ss [;kfr vkSj 7,000 #i;ss iw¡th osQ :i esa yk,xkA
(ii) i+QuhZpj esa 12% dh nj ls deh vk,xhA(iii) LVkWd esa 10% dh nj ls deh vk,xh(iv) 5% dh nj ls lafnX/ ½.kksa ij izko/ku cuk;k tk,xkA(v) Hkwfe vkSj Hkou esa 31,000 #i;ss dh o`f¼ gksxhA
(vi) leLr lek;kstuksa osQ i'pkr iqjkus lk>snkjksa osQ iw¡th [kkrksa dks (tks iqjkus vuqikr esa ykHkksa dk foHkktudjsaxsa) nhid }kjk O;olk; esa yxkbZ xbZ iw¡th osQ vk/kj ij lek;ksftr fd;k tk,xk] vFkkZr iqjkus lk>snkjksa}kjk okLrfod /ujkf'k ysdj vkuk vFkok vkgj.k, tSlh Hkh fLFkfr gksAjksdM+ [kkrk, ykHk o gkfu lek;kstu [kkrk (iqueZwY;kadu [kkrk) vkSj u;h iQeZ dk izkjafHkd rqyu i=k rS;kjdjsaA (mÙkj% iqueZwY;kadu ij ykHk 4,550 #i;ss, rqyu i=k dk ;ksx 68,000 #i;ss)
34- vkt+kn vkSj ccyh lk>snkj gSa rFkk ykHk o gkfu dk c¡Vokjk 2%1 osQ vuqikr esa djrs gSaA fparu ykHkksa esa 1@4 HkkxosQ fy, izos'k ysrk gSA fparu 30,000 #i;ss iw¡th yk,xk vkSj vkt+kn vkSj ccyh dh iw¡th ykHk foHkktu vuqikrij lek;ksftr gksxhA fparu osQ izos'k ls iwoZ 31 ekpZ] 2017 dks vkt+kn vkSj ccyh dk rqyu i=k bl izdkj gSaA
31 ekpZ] 2017 dks vkt+kn vkSj ccyh dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 8,000 gLrLFk jksdM+ 2,000
ns; foi=k 4,000 cSadLFk jksdM+ 10,000
lkekU; lap; 6,000 fofo/ nsunkj 8,000
iw¡th [kkrs LVkWd 10,000
vkt+kn 50,000 i+QuhZpj 5,000
ccyh 32,000 82,000 e'khujh 25,000
Hkou 40,000
1,00,000 1,00,000
2018-19
185lk>snkjh iQeZ dk iquxZBu% lk>snkj dk izos'k
;g lgefr gqbZ gS fd %(i) fparu 12,000 #i;ss [;kfr esa vius Hkkx osQ fy, yk,xkA(ii) Hkou dk ewY; 45,000 #i;s vkSj e'khujh dk ewY; 23,000 #i;ss gSA
(iii) nsunkjksa ij 6% dh nj ls lafnX/ ½.kksa ij izko/ku cuk,¡A(iv) vkt+kn vkSj ccyh osQ iw¡th [kkrs dks pkyw [kkrs ls lek;ksftr djsaA
vko';d jkst+ukepk izfof"V;k¡ nsa vkSj u;h iQeZ osQ rqyu i=k lfgr vko';d [kkrs rS;kj djsaA(mÙkj% iqueZwY;kadu ij ykHk 2,525 #i;ss, rqyu i=k dk ;ksx 1,44,520 #i;s)
35- vk'kh"k vkSj nÙkk iQeZ esa lk>snkj gSa rFkk 3% 2 osQ vuqikr esa ykHkksa dk foHkktu djrs gSaA 01 vizSy, 2017
dks os 1@5 Hkkx osQ fy, foey dks iQeZ esa izos'k nsrs gSaA 01 vizSy, 2017 dks vk'kh"k vkSj nÙkk dkrqyu i=k bl izdkj gS%
01 vizSy] 2017 dks vk'kh"k vkSj nÙkk dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 15,000 Hkwfe o Hkou 35,000
ns;&foi=k 10,000 la;a=k 45,000
vk'kh"k dh iw¡th 80,000 lap;nÙkk dh iw¡th 35,000 nsunkj 22,000
?kVk;k% izko/ku (2,000) 20,000
LVkWd 35,000
jksdM+ 5,000
1,40,000 1,40,000
;g lgefr gqbZ fd %(i) Hkwfe vkSj Hkou osQ ewY; esa 15,000 #i;ss ls o`f¼ gqbZ gSA
(ii) lap; osQ ewY; esa 10,000 #i;ss ls o`f¼ gqbZ gSA(iii) iQeZ dh [;kfr dh x.kuk 20,000 dh xbZ gSaA(iv) foey u;h iQeZ dh oqQy iw¡th osQ 1@5 Hkkx osQ cjkcj iw¡th ysdj vk,xkA
vko';d jkst+ukepk izfof"V;k¡ nsa vkSj foey osQ izos'k osQ i'pkr rqyu i=k rS;kj djsaA(mÙkj% iqueZwY;kadu ij ykHk 25,000 #i;ss, rqyu i=k dk ;ksx 2,25,000 #i;ssA
Lo;a tk¡fp, gsrq tk¡p lwphLo;a tk¡fp, 11. v 2. v 3. cLo;a tk¡fp, 21. l 2. c 3. l 4. c 5. c
2018-19
vki i<+ pqosQ gSa fd fdlh lk>snkj osQ lsokfuo`Ùk gksus ;k e`R;q gksusij ,d lk>snkjh osQ iquxZBu dh vko';drk gksrh gSA fdlh lk>snkjosQ lsokfuo`Ùk ;k e`R;q gksus ij lk>snkjh foys[k dk vfLrRo lekIrgks tkrk gS] vkSj blosQ LFkku ij ,d u;k lk>snkjh foys[k ykxw gksrkgS ftlosQ vuqlkj 'ks"k lk>snkj viuk O;olk; ifjofrZr 'krksZa osQvuqlkj tkjh j[krs gSaA ;gk¡ lk>snkj osQ lsokfuo`Ùk gksus ;k e`R;q osQle; ys[kk O;ogkj djrs le; oqQN T+;knk varj ugha gksrkA nksuksafLFkfr;ksa esa gesa lk>snkj dh lsokfuo`Ùk (lsokfuo`fÙk osQ le;) vkSjdkuwuh mÙkjkf/dkjh (e`R;q osQ le;) dks [;kfr] ifjlaifÙk;ksa rFkknkf;Ro dk iqueZwY;kadu vkSj ykHk rFkk gkfu;ksa osQ laca/ esa lHkht+:jh lek;kstu djus osQ i'pkr oqQy jkf'k dk fu/kZj.k fd;k tkrkgSA buosQ vfrfjDr gesa u;k ykHk vuqikr 'ks"k lk>snkjksa osQ chp rFkklkFk gh mudk vfHkykHk vuqikr Kkr djuk gksxkA
4-1 lsokfuo`Ùk@e`Ùk lk>snkj dks ns; jkf'k dk fu/kZj.k
lk>snkj dh lsokfuofÙk@eR;q osQ le; ns; jkf'k dk fu/kZj.k lsokfuoÙklk>snkj (lsokfuo`fÙk osQ le;) vkSj dkuwuh mÙkjkf/dkjh (e`R;q osQle;) dks ns; jkf'k esa 'kkfey gS%
(i) mlosQ iw¡th [kkrksa dk tek 'ks"k_
(ii) mlosQ pkyw [kkrksa dk tek 'ks"k (;fn dksbZ gks)_
(iii) mldh [;kfr dk Hkkx_
(iv) mlosQ fu/kZfjr ykHk dk Hkkx (lap;)_
(v) ifjlaifÙk;ksa rFkk nkf;Ro osQ iqueZwY;kadu esa mlosQ vfHkykHkdk Hkkx_
vf/xe mís';
bl vè;k; dks i<+us osQ mijkarvki%
l lk>snkj dh lsokfuo`fÙk@e`R;q osQi'pkr 'ks"k lk>snkjksa dk u;kykHk foHkktu vuqikr rFkkvfHkykHk vuqikr dh x.kukdj losQaxs
l lk>snkj dh lsokfuo`fÙk@ e`R;qij [;kfr osQ ys[kkadu O;ogkjdh O;k[;k dj losQaxsA
l ifjlaifÙk;ksa dk iquewZY;kadu rFkknkf;Roksa osQ iqu£u/kZj.k osQ ys[kkaduO;ogkj dh O;k[;k dj losQaxsA
l xSj&vfHkysf[kr ifjlaifÙk;ksa rFkknkf;Roksa osQ laca/ esa vko';dizfof"V;k¡ dj losQaxsA
l lafpr ykHkksa rFkk gkfu;ksa osQlaca/ esa vko';d lek;kstuizfof"V;k¡ dj losQaxsA
l lsokfuo`Ùk@ e`Ùk lk>snkj dkiQeZ ij nkos dk fu/kZj.k rFkkmlosQ fuiVkjs dh fof/ dko.kZu dj losQaxsA
l ;fn vko';d gks rks lsokfuo`Ùklk>snkj dk iw¡th [kkrk rS;kjdj losQaxsA
l lk>snkj dh e`R;q dh fLFkfr esa]e`Ùk lk>snkj osQ mÙkjkf/dkjhdk [kkrk rFkk iquxZfBr iQeZdk rqyu i=k rS;kj dj losQaxsA
lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuofÙk@eR;q 4
2018-19
187lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
(vi) mlosQ lsokfuo`fÙk@e`R;q dh rkjh[k rd mlosQ ykHk dk Hkkx_(vii) lsokfuo`fÙk@e`R;q dh frfFk rd mlosQ iw¡th ij C;kt (;fn 'kkfey gS) dk Hkkx_ rFkk(viii) osru@deh'ku, ;fn dksbZ gks rks, lsokfuo`fÙk@e`R;q dh frfFk rd mldks ns; jkf'kAnh xbZ dVkSfr;k¡, ;fn dksbZ gks, rks mlosQ Hkkx esa ls yh tk,¡xh%(i) mlosQ pkyw [kkrksa dk uke 'ks"k (;fn gks)_(ii) vifyf[kr [;kfr dk Hkkx (;fn t+:jh gks)_(iii) mldh fu/kZfjr gkfu;ksa dk Hkkx_(iv) ifjlaifÙk;ksa rFkk nkf;Roksa osQ iqueZwY;kadu ij mldh gkfu;ksa dk Hkkx_(v) lsokfuo`fÙk@e`R;q dh frfFk rd mlosQ gkfu;ksa dk Hkkx_(vi) lsokfuo`fÙk@e`R;q dh frfFk rd mlosQ }kjk vkgfjr jkf'k dk Hkkx_(vii) vkgj.k ij C;kt, ;fn 'kkfey gS, lsokfuo`fÙk@e`R;q dh frfFk rdAvr%] tSls fd lk>snkj osQ izos'k osQ le;, mlh izdkj lk>snkjksa dh lsokfuo`fÙk vFkok e`R;q osQ le;
fofHkUu ys[kkdj.k i{k bl izdkj gS%1. u;k ykHk vuqikr rFkk vfHkykHk vuqikr dk fu/kZj.k_2. [;kfr dk O;ogkj_3. ifjlaifÙk;ksa rFkk nkf;Ro dk iqueZwY;kadu_4. ys[kk u dh xbZ ifjlaifÙk;ksa rFkk nkf;Ro osQ laca/ esa lek;kstu_5. ykHk rFkk gkfu;ksa dk forj.k_6. lsokfuo`fÙk@e`R;q dh frfFk rd mlosQ ykHk rFkk gkfu;ksa osQ Hkkx dk fu/kZj.k_7. iw¡th dk lek;kstu (;fn vko';d gks)_8. lsokfuo`Ùk@e`R;q gksus okys lk>snkj osQ ns; jkf'k dk fuiVkjkA
4-2 u;k ykHk foHkktu vuqikr
u;k ykHk foHkktu vuqikr ,d ,slk vuqikr gS ftlosQ vuqlkj 'ks"k lk>snkj fdlh lk>snkj osQ lsokfuo`fÙk;k e`R;q osQ ckn Hkfo"; osQ ykHkksa dk c¡Vokjk djsaxsA izR;sd 'ks"k lk>snkj dk u;k Hkkx, iQeZ esa mlosQ Hkkxesa, lsokfuo`Ùk lk>snkj@e`r lk>snkj ls fy;k x;k Hkkx tksM+dj Kkr djsaxsA
fuEu fLFkfr;ksa dks ekurs gq,%(v) fo|eku lk>snkj, lsokfuo`Ùk lk>snkj vFkok e`r lk>snkj dk Hkkx iqjkus ykHk foHkktu vuqikr esa
vf/xzfgr djsaxs vkSj ;gk¡ muosQ eè; u, ykHk foHkktu vuqikr dh x.kuk djus dh dksbZvko';drk ugha gS D;ksafd ;g muosQ chp iqjkus ykHk foHkktu vuqikr osQ leku gksxhA okLroesa ykHk foHkktu vuqikr, ftlesa fd 'ks"k lk>snkj lsokfuo`Ùk@e`r lk>snkj ls Hkkx dk vf/xzg.kdjrs gSa, dh lwpuk osQ vHkko esa ;g eku fy;k tk,xk fd og muosQ iqjkus ykHk foHkktu vuqikresa gh mlosQ Hkkx dk vf/xzg.k djsaxs vkSj blh izdkj Hkfo"; osQ ykHkksa dk foHkktu blh vuqikr
2018-19
188 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
esa djsaxsA mnkgj.k osQ fy,, vk'kk, nhfIr vkSj fu'kk ,d iQeZ esa Hkfo"; osQ ykHk dks 3% 2%1 osQvuqikr esa ck¡Vrs gq, lk>snkj gSaA ;fn nhfIr lsokfuo`Ùk gksrh gS rks vk'kk vkSj fu'kk osQ eè; u;kykHk foHkktu vuqikr 3%1 gksxkA tc rd fd og dksbZ fu.kZ; u ysA
(c) fo|eku lk>snkj,lsokfuo`Ùk@e`r lk>snkj osQ ykHk dk Hkkx vius iqjkus ykHk vuqikr osQ vfrfjDrvU; vuqikr esa Hkh vf/xzfgr dj ldrs gSaA bl fLFkfr esa muosQ eè; u, ykHk foHkktu vuqikrdh x.kuk djus dh vko';drk ugha gS vkSj ;g ozQe'k% muosQ iqjkus Hkkx vkSj lsokfuo`Ùk@e`rlk>snkj ls vf/xzfgr fd, x, Hkkx osQ ;ksx osQ cjkcj gksxhA mnkgj.k osQ fy,] uohu, lqjs'k vkSjr#.k ykHkksa dk foHkktu 5:3:2 osQ vuqikr esa djrs gq, lk>snkj gSaA lqjs'k iQeZ ls lsokfuo`Ùk gksrkgS rFkk mldk Hkkx uohu rFkk r#.k 2%1 osQ vuqikr esa vf/xzfgr djrs gSaA bl fLFkfr esa u,ykHk foHkktu vuqikr dh x.kuk bl izdkj dh tk,xh%
fo|eku lk>snkj dk u;k Hkkx = iqjkuk Hkkx + tkus okys lk>snkj ls vf/xzfgr fd;k x;k HkkxvfHkykHk vuqikr = 2%1
uohu }kjk vf/xzfgr fd;k x;k Hkkx = 3
10 dk
2
3
= 2 3 2
= 3 10 10
×
uohu dk u;k Hkkx = 5 2 7
10 10 10+ =
r#.k }kjk vf/xzfgr fd;k x;k Hkkx = 3
10 dk
1
3
= 1 3 1
= 3 10 10
×
r#.k dk u;k Hkkx = + =2 1 3
10 10 30
vr% uohu vkSj r#.k osQ chp u;k ykHk foHkktu vuqikr gksxk = 7:3
(l) fo|eku lk>snkj fdlh fn, x, u, ykHk foHkktu vuqikr osQ fy, lger gks ldrs gSaA bl fLFkfresa fn;k x;k vuqikr gh u;k ykHk foHkktu vuqikr gksxkA
4-3 vfHkykHk vuqikr
fo|eku lk>snkj ftl vuqikr esa lsokfuoÙk@er lk>snkj ls izkIr Hkkx dk vf/xzg.k djsaxs, vfHkykHk vuqikrdgykrk gSA lkekU;r% fo|eku lk>snkj@lsokfuo`Ùk@e`r lk>snkj osQ Hkkx dks iqjkus ykHk foHkktu vuqikr esavf/xzfgr djrs gSaA bl fLFkfr esa fo|eku lk>snkjksa dk vfHkykHk vuqikr, muosQ iqjkus ykHk foHkktu vuqikrdh rjg gksxk vkSj ;gk¡ vfHkykHk vuqikr dh x.kuk djus dh dksbZ vko';drk ugha gSA fodYi osQ rkSjij og vuqikr ftlesa og lsokfuo`Ùk@e`r lk>snkj dk Hkkx vf/xzfgr djrs gSaA ml fLFkfr esa, nksckjk, ;gk¡
2018-19
189lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
vfHkykHk vuqikr Kkr djus dh t:jr ugha gksxh, pw¡fd og vuqikr gh ftlesa fo|eku lk>snkjksa uslsokfuo`Ùk@e`r lk>snkj osQ fgLls dk vf/xzg.k fd;k gS] vfHkykHk vuqikr gksxkA izkFkfed :i ls ykHk,izkfIr vuqikr dh x.kuk djus dh leL;k ogk¡ mRi gksrh gS tgk¡ ij fo|eku lk>snkjksa dk u;k ykHkfoHkktu vuqikr fn;k gksrk gSA bl izdkj dh fLFkfr esa, vfHkykHk vuqikr dh x.kuk, fo|eku lk>snkjksa osQiqjkus fgLls dks, mlosQ u, fgLls esa ls ?kVkdj dh tk,xhA mnkgj.k osQ fy,, vfer, fnus'k vkSj xxu ykHkfoHkktu 5% 3% 2 osQ vuqikr esa ck¡Vrs gq, lk>snkj gSaA
fnus'k lsokfuo`fÙk ysrk gSA vfer vkSj xxu, u, iQeZ osQ ykHk dks 3% 2 osQ vuqikr esa ck¡Vuk fu/kZfjr djrs gSA vfHkykHk vuqikr dh x.kuk bl izdkj gksxhA
vfer dk vfHkykHk vuqikr = 3 5 6 5 1
5 10 10 10
−− = =
xxu dk vfHkykHk vuqikr = 2 2 4 2 2
5 10 10 10
−− = =
vfer vkSj xxu dk vfHkykHk vuqikr = 1:2
;g iznf'kZr djrk gS fd vfer ykHk dk 1
3 Hkkx rFkk fnus'k 2
3 Hkkx izkIr djsxkA
fo|eku lk>snkjksa dk ykHk esa fgLlk = u;k fgLlk – iqjkuk fgLlk
Lo;a djsa
vfHkykHk vuqikr rFkk R;kx vuqikr esa varj fuEu fcanqvksa ij Li"V djsa1. vFkZ2. lk>snkj3. x.kuk fof/4. dc x.kuk dh tk,xh
mnkgj.k 11111
e/q, usgk vkSj Vhuk ykHk dk Hkkx 5% 3% 2 esa ck¡Vrs gq, lk>snkj gSaA u, ykHk vuqikr rFkk vfHkykHk vuqikrdh x.kuk dhft,, ;fn1- e/q lsokfuo`Ùk gksrh gSA2- usgk lsokfuo`Ùk gksrh gSA3- Vhuk lsokfuo`Ùk gksrh gSA
gy
iqjkuk vuqikr e/q % usgk % Vhuk osQ chp 5% 3% 2 fn;k x;k gSA1- ;fn e/q lsokfuo`Ùk gksrh gS, rks usgk vkSj Vhuk osQ chp u;k ykHk vuqikr gksxk
usgk % Vhuk =3% 2 vkSj vfHkykHk vuqikr = 3% 22- ;fn usgk lsokfuo`Ùk gksrh gS, rks u;k ykHk vuqikr e/q vkSj Vhuk osQ eè; gksxk
2018-19
190 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
e/q % Vhuk = 5% 2vfHkykHk vuqikr e/q rFkk Vhuk =5% 2
3- ;fn Vhuk lsokfuo`Ùk gksrh gS rkse/q % usgk = 5% 3vfHkykHk vuqikr, e/q vkSj usgk = 5% 3
mnkgj.k 22222
vydk, gjizhr rFkk Js;k ykHk dks 3% 2%1 esa ck¡Vrs gq, lk>snkj gSaA vydk lsokfuo`Ùk gksrh gS rFkkmldk Hkkx gjizhr rFkk Js;k }kjk 3% 2 osQ vuqikr esa ys fy;k tkrk gSA u;k ykHk foHkktu vuqikr Kkrdhft,A
gy
vfHkykHk vuqikr, gjizhr rFkk Js;k = 3:2 = 3 2
:5 5
vydk, gjizhr rFkk Js;k dk iqjkuk ykHk foHkktu vuqikr 3:2:1 = 3 2 1
: :6 6 6
gjizhr osQ }kjk vf/xzfgr Hkkx = 3
6 dk
3
5 =
9
30
Js;k osQ }kjk vf/xzfgr Hkkx = 3
6 dk
2
5 =
6
30
u;k Hkkx = iqjkuk Hkkx $ vf/xzfgr Hkkx
gjizhr dk u;k Hkkx = 2 9 19
6 30 30+ =
Js;k dk u;k Hkkx = 1 6 11
6 30 30+ =
gjizhr rFkk Js;k dk u;k ykHk foHkktu vuqikr = 19:11
mnkgj.k 33333
eqjyh, uohu rFkk vkseizdk'k ykHk dks 3 1,
8 2 vkSj
1
8 vuqikr esa ck¡Vrs gq, lk>snkj gSaA eqjyh lsokfuo`Ùk
gksrk gS rFkk vius fgLls dk 2/3 Hkkx uohu dks rFkk 'ks"k Hkkx vkseizdk'k dks lefiZr djrk gSA 'ks"klk>snkjksa osQ u, ykHk foHkktu vuqikr rFkk vfHkykHk vuqikr dh x.kuk dhft,A
2018-19
191lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
gyuohu vkseizdk'k
(i) iqjkuk Hkkx 1
2
1
8
(ii) uohu rFkk vkseizdk'k }kjk eqjyh
osQ Hkkx dk vf/xzg.k = 3
8dk
2
3=
2
8
3
8dk
1
3=
1
8
(iii) u;k Hkkx = (i) + (ii) = 1 2
2 8+
1 1
8 8+
= 6
8 ;k 3
4=
2
8 ;k 1
4
blfy, u;k ykHk foHkktu vuqikr 3 1:
4 4 ;k 3%1 vkSj vfHkykHk vuqikr 2 1
:8 8
;k 2%1
[tSlk (ii) esa n'kkZ;k x;k gS]A
mnkgj.k 44444
oqQekj, y{; vkSj eukst rFkk ujs'k ykHk dk c¡Vokjk 3% 2% 1% 4 vuqikr esa djrs gq, lk>snkj gSaA oqQekjlsokfuoÙk gksrk gS rFkk mlosQ Hkkx dks y{; rFkk eukst }kjk 3% 2 esa vf/xzfgr fd;k tkrk gSA 'ks"k lk>snkjksadk u;k ykHk foHkktu vuqikr rFkk vfHkykHk vuqikr Kkr dhft,A
gyy{; eukst ujs'k
(i) iqjkuk Hkkx 2
10
1
10
4
10
(ii) oqQekj ls vf/xzfgr Hkkx3
10 dk
3
5
3
10 dk
2
5&
= 9
50=
6
50&
(iii) u;k Hkkx = (i) + (ii)2 9
10 50+ =
1 6
10 50+ =
4
10+ dqN ugha
= 19
50=
11
50=
20
50
u;k ykHk foHkktu vuqikr = 19 % 11% 20
vfHkykHk vuqikr = 3 % 2 % 0uksV% 1- oqQekj osQ ykHk dk fgLlk, y{; rFkk eukst osQ }kjk 3 % 2 vuqikr esa vf/xzfgr fd;k x;k gS]
blfy, y{; rFkk eukst dk vfHkykHk vuqikr 3 % 2 gksxkA2- ujs'k u rks R;kx djsxk u gh vU; vfHkykHk izkIr djsxkA
2018-19
192 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 55555
jatuk, lk/uk vkSj dkeuk ykHk dk c¡Vokjk 4 % 3 % 2 esa djrs gq, lk>snkj gSaA jatuk lsokfuo`Ùk gskrh gSrFkk lk/uk vkSj dkeuk Hkfo"; osQ ykHkksa dk c¡Vokjk 5% 3 osQ vuqikr esa djus dk fu.kZ; ysrh gSaAvfHkykHk vuqikr Kkr dhft,A
gy
vfHkykHk va'k = u;k fgLlk – iqjkuk fgLLkk
lk/uk dk vfHkykHk va'k = 5 3
8 9−
45 24
72
−
= =21
72
dkeuk dk vfHkykHk va'k = 3 2
8 9− =
27 16
72
−=
11
72
lk/uk rFkk dkeuk osQ chp vfHkykHk vuqikr = 21%11
Lo;a djsa
1- vuhrk, t;k rFkk fu'kk ,d iQeZ esa cjkcj osQ lk>snkj gSaA t;k iQeZ ls lsokfuoÙk gksrh gS rFkk vuhrkvkSj fu'kk Hkfo"; osQ ykHkksa dks 4 % 3 osQ vuqikr esa ck¡Vus dk fu.kZ; ysrh gSaA u;k vfHkykHk vuqikrKkr dhft,A
2- vkt+kn, fot; vkSj vfer ykHkksa dk c¡Vokjk 1 1,
4 8 rFkk 10
16 osQ vuqikr esa djrs gq, lk>snkj gSaA
fo|eku lk>snkjksa dk u;k ykHk foHkktu vuqikr Kkr dhft,] ;fn& (v) vkt+kn lsokfuo`Ùk gksrkgS (c) fot; lsokfuo`Ùk gksrk gS (l) vfer lsokfuo`Ùk gksrk gSA
3- mijksDr fLFkfr esa izR;sd osQ fy, vfHkykHk vuqikr Kkr dhft,A4- vuq, izHkk vkSj feyh lk>snkj gSaA vuq lsokfuo`Ùk gksrh gSA fo|eku lk>snkjksa osQ Hkfo"; osQ ykHkksa osQ
fy, vfHkykHk vuqikr dh x.kuk dhft,A ;fn og mlosQ Hkkx dks vf/xzfgr djsa (v) 5 % 3 osQvuqikr esa (c) cjkcjA
5- jkgqy, jksfcu vkSj jkts'k ykHkksa dk foHkktu 3 % 2 % 1 esa djrs gq, lk>snkj gSa, 'ks"k lk>snkjksa osQ u;kykHk foHkktu vuqikr dh x.kuk dhft,A ;fn (v) jkgqy lsokfuoÙk gksrk gSA (c) jksfcu lsokfuoÙkgksrk gSA (l) jkts'k lsokfuo`Ùk gksrk gSA
6- iwtk, fiz;k rFkk izfr"Bk ykHkksa dk foHkktu 5 % 3 % 2 esa djrs gq, lk>snkj gSaA fiz;k lsokfuo`Ùk gksrhgSA mlosQ Hkkx dks iwtk rFkk izfr"Bk osQ }kjk 2 % 1 esa fy;k tkrk gSA u, ykHk foHkktu vuqikrdh x.kuk dhft,A
7- v'kksd, vfuy rFkk vt; ykHkksa dk foHkktu 1 3,
2 10rFkk 1
5] osQ vuqikr esa djrs gq, lk>snkj
gSaA vfuy lsokfuo`Ùk gksrk gSA v'kksd rFkk vt; }kjk Hkfo"; osQ ykHkksa rFkk gkfu;ksa dk foHkktu3 % 2 esa djus dk fu.kZ; ysrs gSaA u, vfHkykHk vuqikr dh x.kuk dhft,A
2018-19
193lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
4-4 [;kfr dk O;ogkj
lsokfuo`Ùk@e`r lk>snkj, [;kfr osQ Hkkx dks tks fd fo|eku lk>snkjksa osQ lkewfgd iz;Ruksa dk iQy gksrk gS,ikus dk vf/dkjh gSA blfy, fdlh lk>snkj osQ lsokfuo`fÙk@e`R;q osQ le;, lk>snkjksa osQ eè; [;kfr dkewY;kadu le>kSrs dh 'krksZa osQ vuqlkj fd;k tk,xkA lsokfuoÙk@erd dks mlosQ fgLls dh {kfriwfrZ fo|ekulk>snkjksa osQ }kjk (ftldks lsokfuo`Ùk@e`r lk>snkj osQ fgLls dks vf/xzfgr djus osQ dkj.k vfHkykHk gqvkgks) mlosQ vfHkykHk vuqikr esa djsaxsA
[;kfr osQ fy,, bl fLFkfr esa ys[kk mipkj fuHkZj djrk gS, pkgs [;kfr n'kkZ;h xbZ gS ;k iQeZ dhys[kk iqLrdksa esa [;kfr igys ls ugha n'kkZ;h xbZ gSA
44444-44444-11111 tc iqLrdksa esa [;kfr ugha n'kkZ;h xbZ gks
;gk¡ lsokfuo`Ùk gksus okys lk>snkj dks mlosQ Hkkx dk vko';d tek, [;kfr osQ Hkkx dh gkfu osQ dkj.k,pkj izdkj ls fn;k tk ldrk gSA ;g izdkj fuEu gS%
(v) [;kfr dks mlosQ laiw.kZ ewY; ls n'kkZ;k tk,xk rFkk ys[kk iqLrdksa esa igys dh rjg gh fd;k tk,xkAbl fLFkfr esa [;kfr [kkrs dks mlosQ iw.kZ ewY; ls uke fd;k tk,xk rFkk lHkh lk>snkjksa osQ(lsokfuoÙk@er lk>snkj lfgr) iw¡th [kkrksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek fd;ktk,xkA [;kfr dks blosQ iwjs ewY; ls, nksckjk ls LFkkfir iQeZ osQ rqyu i=k esa n'kkZ;k tk,xkA
(c) [;kfr [kkrk laiw.kZ ewY; ls [kksyk tk,xk rFkk rqjar gh vifyf[kr fd;k tk,xkA ;fn [;kfrdks iquxZfBr iQeZ osQ rqyu i=k esa n'kkZ;s tkus dk fu.kZ; fy;k x;k gS rks [;kfr osQ laiw.kZ ewY;dks leLr lk>snkjksa osQ iw¡th [kkrksa esa tek fd;k tk,xkA (lsokfuo`Ùk@e`r lk>snkj lfgr) rFkk'ks"k lk>snkjksa osQ u, ykHk foHkktu vuqikr ls muosQ iw¡th [kkrksa esa uke i{k dh vksj fy[k dj[;kfr [kkrs dks mlosQ laiw.kZ ewY; ls tek dj osQ vifyf[kr fd;k tk,xkA
(l) [;kfr [kkrs dks lsokfuo`Ùk@e`r lk>snkj osQ Hkkx dh jkf'k osQ ewY; ls n'kkZ;k tk,xk rFkk rqjargh vifyf[kr dj fn;k tk,xkA bl fLFkfr esa [;kfr [kkrs dks osQoy lsokfuo`Ùk@e`r lk>snkjosQ Hkkx dh jkf'k rd, dks [;kfr [kkrs esa vkuqikfrd jkf'k ls uke rFkk osQoy lsokfuo`Ùk@e`rlk>snkjksa osQ iw¡th [kkrs esa tek fd;k tk,xkA rRi'pkr 'ks"k lk>snkjksa osQ iw¡th [kkrksa dks muosQvfHkykHk vuqikr osQ uke rFkk [;kfr [kkrs dks tek djosQ vifyf[kr fd;k tk,xkA
(n) [;kfr [kkrs dks iQeZ dh iqLrdksa esa ugha [kksyk tk,xkA ;fn ;g fu.kZ; gks pqdk gS fd [;kfr[kkrs dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,xk rks bl fLFkfr esa bldks fuEu jkst+ukepk izfof"VosQ }kjk lk>snkjksa osQ iw¡th [kkrs ls lek;ksftr fd;k tk,xkA
fo|eku lk>snkjksa dk iw¡th [kkrk uke(vfHkykHk vuqikr esa O;fDrxr :i ls)
lsokfuo`Ùk@e`r lk>snkjksa osQ iw¡th [kkrs ls('ks"k lk>snkjksa osQ vfHkykHk vuqikr esa)
2018-19
194 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vc ge ,d mnkgj.k }kjk lk>snkj dh lsokfuo`fÙk@e`R;q osQ le;, mijksDr lHkh fodYiksa dks è;kuesa j[krs gq, [;kfr osQ O;ogkj dks Li"V djsaxsA v, c vkSj l fdlh iQeZ esa ykHk dk foHkktu 3% 2%1esa djrs gq, lk>snkj gSaA [;kfr dk ewY;kadu 60,000 #i;s fd;k x;kA c dh lsokfuo`fÙk osQ i'pkr vrFkk l ykHk dk foHkktu 3%1 osQ vuqikr esa djrs gq, lk>snkjh dks tkjh j[krs gSaA fodYi osQ rkSj ijbl fLFkfr esa fuEu jkst+ukepk izfof"V;k¡ dh tk,¡xhA
(v) ;fn [;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk tk, rFkk iqLrdksa esa j[kk tk,[;kfr [kkrk uke 60,000
v osQ iw¡th [kkrs ls 30,000
c osQ iw¡th [kkrs ls 20,000
l osQ iw¡th [kkrs ls 10,000
([;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk x;k rFkklHkh lk>snkjksa oQks muosQ iqjkus ykHk foHkktuvuqikr esa tek fd;k x;k)
(c) ;fn [;kfr [kkrs dks laiw.kZ jkf'k ls [kksyk x;k rFkk rqjar gh vifyf[kr fd;k x;k(i) [;kfr [kkrk uke 60,000
v osQ iw¡th [kkrs ls 30,000
c osQ iw¡th [kkrs ls 20,000
l osQ iw¡th [kkrs ls 10,000
([;kfr [kkrs dks iwjh jkf'k ls [kksyk x;k rFkkleLr lk>snkjksa osQ iqjkus ykHk foHkktuvuqikr esa tek fd;k x;k)
(ii) v dk iw¡th [kkrk uke 45,000
l dk iw¡th [kkrk uke 15,000
[;kfr [kkrs ls 60,000
([;kfr dks vifyf[kr fd;k x;k rFkk 'ks"klk>snkjksa osQ u, vuqikr esa uke fd;k x;k)
(l) ;fn [;kfr dks lsokfuo`Ùk lk>snkj osQ fgLls dh jkf'k ftruk gh n'kkZ;k tk, rFkk rqjar vifyf[krHkh dj fn;k tk,(i) [;kfr [kkrk uke 20,000
c osQ iw¡th [kkrs ls 20,000
([;kfr dks c osQ Hkkx ftruk [kksyk x;k)(ii) v dk iw¡th [kkrk uke 15,000
l dk iw¡th [kkrk uke 5,000
[;kfr [kkrs ls 20,000
([;kfr dks 'ks"k lk>snkjksa osQ vfHkykHk vuqikr esa tekdjosQ vifyf[kr fd;k x;k)
2018-19
195lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
(n) tc [;kfr dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,v dk iw¡th [kkrk uke 15,000
l dk iw¡th [kkrk uke 5,000
l osQ iw¡th [kkrs ls 20,000
(c osQ Hkkx dh [;kfr dks 'ks"k lk>snkjksa osQvfHkykHk vuqikr esa lek;ksftr djus ij)
,slk Hkh gks ldrk gS fd u, ykHk foHkktu vuqikr gsrq 'ks"k lk>snkjksa osQ eè; fy, x, fu.kZ; osQifj.kkeLo:i dksbZ ,d lk>snkj Hkkoh ykHkksa esa vius va'k esa ls oqQN Hkkx dk R;kx djsaA ,alh ifjfLFkfresa ,sls lk>snkj osQ iw¡th [kkrs dks lsokfuo`Ùk@e`r lk>snkj osQ iw¡th [kkrs lfgr mlosQ R;kx osQ lekuqikrtek fd;k tk,xk rFkk ckdh cps lk>snkjksa osQ iw¡th [kkrksa dks Hkkoh ykHkksa esa muosQ vfHkykHk vuqikrls uke fd;k tk,xkA
mnkgj.k 66666
osQ'ko, fueZy rFkk iadt ykHk dk foHkktu 4 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA fueZy lsokfuoÙkdjrk gS rFkk [;kfr dk ewY;kadu 72,000 #i;s fd;k x;kA osQ'ko rFkk iadt Hkfo"; osQ ykHkksa dkfoHkktu 5% 3 esa djus dk fu.kZ; ysrs gSaA vko';d jkst+ukepk izfof"V;k¡ dhft,A (v) tc [;kfr dksblosQ laiw.kZ jkf'k ls n'kkZ;k tk, rFkk rqjar vifyf[kr fd;k tk,A (c) tc [;kfr dks iQeZ dh iqLrdksaesa u n'kkZ;k tk,A
gy(v) tc [;kfr [kkrk [kksyk tk, rFkk vifyf[kr fd;k tk,
jkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
(i) [;kfr [kkrk uke 72,000
osQ'ko osQ iw¡th [kkrs ls 32,000
fueZy osQ iw¡th [kkrs ls 24,000
iadt osQ iw¡th [kkrs ls 16,000
([;kfr [kkrs dks laiw.kZ jkf'kls iqjkus ykHk foHkktu vuqikr esa n'kkZ;k x;k)
2 osQ'ko dk iw¡th [kkrk uke 45,000
iadt dk iw¡th [kkrk uke 27,000
[;kfr [kkrs ls 72,000
([;kfr dks u, ykHk foHkktu esa vifyf[kr djus ij)
2018-19
196 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(c) tc [;kfr dks iQeZ dh iqLrdksa esa ugha n'kkZ;k tk,
frfFk fooj.k c-i- uke tekl- jkf'k jkf'k
(#-) (#-)
osQ'ko dk iw¡th [kkrk uke 13,000
iadt dk iw¡th [kkrk uke 11,000
fueZy iawth [kkrs ls 24,000
(fueZy osQ Hkkx dh [;kfr dks osQ'ko rFkk iadtosQ vfHkykHk vuqikr 13%11 esa ck¡Vus ij)
dk;Zdkjh fVIi.kh
1- fueZy dk [;kfr esa Hkkx = 72,000 #i;s 3
9× = 24,000 #i;s
2- vfHkykHk vuqikr dh x.kukvfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx
osQ'ko dk vfHkykHk Hkkx = 5 4 13
8 9 72− =
iadt dk vfHkykHk Hkkx = 3 2 11
8 9 72− =
blfy,, vfHkykHk vuqikr osQ'ko rFkk iadt dk 13%11 gS] vFkkZr 13 11:
24 24
mnkgj.k 77777
t;k, dhfrZ, ,drk rFkk 'osrk fdlh iQeZ esa ykHk rFkk gkfu dk foHkktu 2%1%2%1 esa djrs gq, lk>snkjgSaA t;k dh lsokfuo`fÙk ij, iQeZ dh [;kfr dk ewY;kadu 36,000 #i;s fd;k x;kA dhfrZ, ,drk rFkk'osrk us Hkfo"; osQ ykHkksa dks leku :i ls foHkktu djus dk fu.kZ; fy;kA [;kfr [kkrk [kksys fcuk [;kfrosQ O;ogkj osQ laca/ esa vko';d jkst+ukepk izfof"V;k¡ dhft,Agy
dhfrZ] ,drk rFkk 'osrk dh iqLrosQajkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
dhfrZ dk iw¡th [kkrk uke 6,000
'osrk dk iw¡th [kkrk uke 6,000
t;k osQ iw¡th [kkrs ls 12,000
('ks"k lk>snkjksa esa t;k dh [;kfr dk HkkxvfHkykHk vuqikr esa foHkktu djus ij)
2018-19
197lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
dk;Zdkjh fVIi.kh
1- t;k dk [;kfr esa Hkkx #- ×2
36,0006
= 12,000 #i;s
2- vfHkykHk vuqikr dh x.kukvfHkykHk Hkkx = u;k Hkkx – iqjkuk Hkkx
dhfrZ dk vfHkykHk = 1 1 2 1 1
3 6 6 6
−− = =
,drk dk vf/ykHk = 1 2 2 2 0
3 6 6 6
−− = = (u rks vfHkykHk u gh R;kx)
'osrk dk vfHkykHk = 1 1 2 1 1
3 6 6 6
−− = =
blfy, dhfrZ vkSj 'osrk osQ eè; vfHkykHk vuqikr 1 1:
6 6 = 1:1
mnkgj.k 88888
nhik, uh: vkSj f'kYik ,d iQeZ esa ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA uh:dh lsokfuo`fÙk osQ ckn nhik vkSj f'kYik dk u;k ykHk foHkktu vuqikr 2% 3 gSA uh: dh lsokfuo`fÙk ijiQeZ dh [;kfr dk ewY;kadu 1,20,000 #i;s fd;k x;kA uh: dh lsokfuo`fÙk ij [;kfr osQ O;ogkj lslacaf/r vko';d jkst+ukepk izfof"V;k¡ dhft,A
gy
nhik vkSj f'kYik dh iqLrosaQjkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
f'kYik dk iw¡th [kkrk uke 48,000
uh: osQ i¡wth [kkrs ls 36,000
nhik osQ iw¡th [kkrs ls 12,000
(f'kYik [;kfr esa uh: osQ Hkkx osQ fy, rFkk nhik dksR;kx osQ fy, uh: dh lsokfuo`fÙk ij {kfriwfrZ djsxh)
2018-19
198 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
dk;Zdkjh fVIi.kh1- vfHkykHk vuqikr dh x.kuk
vfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx
nhik dk vfHkykHk Hkkx = 2 5 4 5 1
5 10 10 10
−− = = − ;k
1
10
] vFkkZr R;kx
f'kYik dk vfHkykHk Hkkx = 3 2 6 2 4
5 10 10 10
−− = = ] vFkkZr vfHkykHk
2- blfy, f'kYik, uh: (lsokfuo`Ùk lk>snkj) vkSj nhik (fo|eku lk>snkj ftlus R;kx fd;k gS) nksuksadks muosQ R;kx dh jkf'k rd dh {kfriwfrZ djsxhA
nhik R;kx djsxh = iQeZ dh [;kfr × R;kx okyk Hkkx = # - ×1
1,20,00010
= 12,000 #-
uh: (lsokfuo`Ùk lk>snkj dk R;kx) = # - ×3
1,20,00010
= 36,000 #i;s
Lo;a tk¡fp,
izR;sd iz'u osQ fy, lgh fodYi pqfu,1- vfHk"ksd, jtr vkSj foosd ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gSaA ;fn foosd lsokfuoÙk
gksrk gS] rks vfHk"ksd rFkk jtr dk u;k ykHk foHkktu vuqikr gksxkA(v) 3% 2(c) 5% 3(l) 5% 2(n) mijksDr esa dksbZ ugha
2- jktsanj, lrh'k rFkk rstiky dk iqjkuk ykHk foHkktu vuqikr 2% 2 % 1 gSA lrh'k dh lsokfuo`fÙkosQ ckn mudk ykHk foHkktu vuqikr 3% 2 gSA u;k vfHkykHk vuqikr gS&(v) 3% 2(c) 2% 1(l) 1% 1(n) 2% 2
3- vkuan, cgknqj vkSj panj ykHkksa dk foHkktu leku :i ls djrs gq, lk>snkj gSaA vkuan vkSj cgknqjus mlosQ Hkkx dk vf/xzg.k 3% 2 osQ vuqikr esa fd;kA vkuan vkSj cgknqj dk u;k ykHk foHkktuvuqikr gksxkA(v) 8% 7(c) 4% 5(l) 3% 2(n) 2% 3
2018-19
199lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
4- fo|eku lk>snkjksa osQ }kjk, lsokfuo`Ùk@e`r lk>snkj osQ Hkkx dk vf/xzg.k djus ij fdlh Hkh lwpukosQ vHkko esa ;g ekuk tk,xk fd mUgksaus viuk Hkkx vf/xzfgr fd;k gS%(v) iqjkus ykHk foHkktu vuqikr esa(c) u, ykHk foHkktu vuqikr esa(l) leku vuqikr esa(n) mijksDr esa dksbZ ughaA
mnkgj.k 99999
guh, iEeh vkSj lUuh ykHkksa dk foHkktu 3 % 2 % 1 osQ vuqikr esa djrs gq, lk>snkj gSaA [;kfr dks iqLrdksaesa 60,000 #i;s osQ ewY; ls n'kkZ;k x;k gSA iEeh lsokfuo`Ùk gksrh gS rFkk iEeh dh lsokfuo`fÙk osQ le;[;kfr dk ewY;kadu 84,000 #i;s esa fd;k x;kA guh vkSj lUuh us Hkfo"; osQ ykHkksa dk foHkktu 2%1osQ vuqikr esa djus dk fu.kZ; fy;kA vko';d jkst+ukepk izfof"V;k¡ dhft,A
gy
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
guh dk iw¡th [kkrk uke 30,000
iEeh dk iw¡th [kkrk uke 20,000
lUuh dk iw¡th [kkrk uke 10,000
[;kfr [kkrs ls 60,000
(fo|eku [;kfr dks iqjkus vuqikr esavifyf[kr djus ij)
guh iw¡th [kkrk uke 14,000
lUuh iw¡th [kkrk uke 14,000
iEeh osQ iw¡th [kkrs ls 28,000
(iEeh osQ Hkkx dh [;kfr dks guh rFkk lUuhosQ iw¡th [kkrs esa muosQ vfHkykHk rdlek;kstu djus ij)
dk;Zdkjh fVIi.kh
(i) [;kfr esa orZeku ewY; ij iEeh dk Hkkx = 84,000 dk 1
3
= 84,000 #-1
3
× = 28,000 #i;s
2018-19
200 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vfHkykHk Hkkx = u;k Hkkx – iqjkuk Hkkx
(ii) guh dk vfHkykHk Hkkx = 2 3 1
3 6 6− =
lUuh dk vfHkykHk Hkkx = 1 1 1
3 6 6− =
guh vkSj lUuh dk vfHkykHk vuqikr 1 1
6 6− = 1:1
4.4.2 4.4.2 4.4.2 4.4.2 4.4.2 tc [;kfr iqLrdksa esa igys ls fo|eku gks
;fn [;kfr dks iqLrdksa esa, [;kfr osQ orZeku ewY;, ftruk n'kkZ;k x;k gks rks lkekU;r% fdlh Hkh lek;kstudh vko';drk ugha gksrh D;ksafd [;kfr dks lsokfuoÙk lk>snkj lfgr lHkh lk>snkjksa osQ [kkrksa esa tek fd;ktkrk gSA ;fn [;kfr dk orZeku ewY;, bldh iqLrdksa esa fn, x, ewY; ls fHkUu gS rks bl fLFkfr esa orZekuewY; rFkk iqLrdksa esa n'kkZ;s x, ewY; (iqLrd ewY;) osQ varj ls lek;kstu izfof"V dh tk,xhA bl fLFkfresa nks laHkkouk,¡ mRiUu gksrh gS% (v) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls de gksA(c) iqLrd ewY; blosQ orZeku ewY; ls T+;knk gksA mijksDr dk o.kZu fuEu gS%
(v) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls de gks & bl fLFkfr esa [;kfr [kkrs dks blosQorZeku ewY; osQ iqLrd ewY; ij vkf/D; dh jkf'k ls uke fd;k tk,xk vkSj lHkh lk>snkjksa osQiw¡th [kkrs dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djsaxsA mnkgj.k osQ fy, nhid, uoqQy,oa jkts'k ykHkksa dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA iqLrdksa esa [;kfrdks 20,000 #i;s osQ ewY; ls n'kkZ;k x;k gSA uoqQy lsokfuo`Ùk djrk gS rFkk uoqQy dhlsokfuofÙk osQ fnu [;kfr dk ewY;kadu 24,000 #i;s FkkA bl fLFkfr esa fuEu jkst+ukepk izfof"Vdh tk,xhA
nhid, uoqQy rFkk jkts'k dh iqLrosaQjkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
[;kfr [kkrk uke 4,000
nhid osQ iw¡th [kkrs ls 2,000
uoqQy osQ iw¡th [kkrs ls 1,200
jkts'k osQ iw¡th [kkrs ls 800
([;kfr osQ ewY; esa o`f¼ lHkh lk>snkjksa esa muosQ iqjkusykHk foHkktu vuqikr 5% 3% 2 esa ck¡Vus ij)
2018-19
201lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
(c) ;fn [;kfr dk iqLrd ewY; blosQ orZeku ewY; ls T+;knk gks& bl fLFkfr esa, iqLrd ewY; ,oaorZeku ewY; osQ varj dks [;kfr [kkrs esa tek rFkk lHkh lk>snkjksa osQ iw¡th [kkrs esa muosQ iqjkusykHk foHkktu vuqikr esa uke fd;k tk,xkA mnkgj.k osQ fy,, eksgu yky, fxj/kjh yky rFkk';keyky ykHkksa dk foHkktu 4% 3%1 esa djrs gq, lk>snkj gSaA ';keyky iQeZ ls lsokfuo`Ùk gksrkgSA ';keyky osQ lsokfuo`fÙk ij [;kfr dk ewY;kadu 52,000 #i;s fd;k x;kA 60,000 #i;sosQ ewY; dh [;kfr iQeZ dh iqLrdksa esa igys ls gh fo|eku FkhA bl fLFkfr esa fuEu jkst+ukepkizfof"V;k¡ izysf[kr dh tk,xhA
eksgu yky] fxj/kjh yky rFkk ';keyky dh iqLrosQajkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
eksgu yky dk iw¡th [kkrk uke 4,000
fxj/kjh yky dk iw¡th [kkrk uke 3,000
';keyky dk iw¡th [kkrk uke 1,000
[;kfr [kkrs ls 8,000
([;kfr osQ ewY; esa deh dks lHkh lk>snkjksa us muosQiqjkus ykHk foHkktu vuqikr esa lek;ksftr djus ij)
;g Lej.kh; gS fd mijksDr lHkh fLFkfr;ksa esa, [;kfr dks blosQ iwjs ewY; ls rqyu i=k esa n'kkZ,¡xsA blfLFkfr esa fd lHkh lk>snkj ;g fu.kZ; ys pqosQ gSa fd [;kfr dks iw.kZr% ;k va'kr% vifyf[kr fd;k tk,rks ,slk 'ks"k lk>snkjksa osQ iw¡th [kkrksa dks muosQ u, ykHk foHkktu vuqikr esa uke rFkk [;kfr [kkrs dks mlosQewY; ls tek djosQ fd;k tk,xkA
fodYi osQ rkSj ij igys [;kfr [kkrs dks blosQ laiw.kZ ewY; ls [kksydj vkSj fiQj bldks vifyf[krdjus osQ cnys, ;fn lk>snkj ;g fu.kZ; ysrs gSa fd fo|eku [;kfr dks igys vifyf[kr djosQ tks fdiqLrdksa esa lHkh lk>snkjksa osQ iqjkus ykHk foHkktu vuqikr osQ n'kkZ;h xbZ gS vkSj mlosQ ckn lsokfuo`Ùk@e`rlk>snkj osQ [kkrs esa vko';d tek rFkk 'ks"k lk>snkj osQ [kkrksa dks muosQ vfHkykHk vuqikr ls uke djsaxsvkSj lsokfuo`Ùk@e`r lk>snkj dks mlosQ [;kfr osQ Hkkx osQ fy, tek djsaxsA
44444-44444-33333 izNUu [;kfr
;fn iQeZ lsokfuo`Ùk@e`r lk>snkj dks Hkqxrku osQ :i esa ,deq'r jkf'k nsus dk fu.kZ; ysrh gS rks mldks ns;jkf'k ls vf/d Hkqxrku dks mlosQ iw¡th [kkrksa esa, lafpr ykHk o gkfu vkSj ifjlaifÙk;ksa rFkk nkf;Roksa osQiqueZwY;kadu laca/h lHkh vko';d lek;kstu djus osQ i'pkr, mlosQ Hkkx dks [;kfr osQ :i esa ekuktk,xkA mnkgj.k osQ fy, ih, D;w vkSj vkj ykHkksa dk c¡Vokjk 3% 2%1 osQ vuqikr esa djrs gq, lk>snkj gSaA
2018-19
202 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vkj, lsokfuo`Ùk gksrk gS vkSj mlosQ iw¡th [kkrksa esa lap;, ifjlaifÙk;ksa rFkk nkf;Roksa dk iqueZwY;kadu djusosQ ckn mlosQ iw¡th [kkrs dk 'ks"k 60,000 #i;s fudyrk gSA ih vkSj D;w mlosQ nkos osQ iw.kZ fuiVkjs osQfy, 75,000 #i;s nsus dks lger gksrs gSaA ;g iznf'kZr djrk gS fd iQeZ esa vkj dh [;kfr dk Hkkx15,000 #i;s gS ftldks ih vkSj D;w osQ iw¡th [kkrksa esa muosQ vfHkykHk vuqikr (3% 2 ;g ekurs gq, fdmuosQ ykHk foHkktu vuqikr esa dksbZ ifjorZu ugha gS) osQ uke fd;k tk,xk vkSj vkj osQ iw¡th [kkrksa esatek bl izdkj fd;k tk,xk%
(#-) (#-)
ih dk iw¡th [kkrk uke 9,000
D;w dk iw¡th [kkrk uke 6,000
vkj osQ iw¡th [kkrs ls 15,000
(vkj osQ Hkkx dh [;kfr dks ih rFkk D;w osQiw¡th [kkrs esa muosQ R;kx vuqikr 3% 2 esalek;ksftr djus ij)
Lo;a tk¡fp, 2
fuEu iz'uksa osQ fy, lgh fodYi Nk¡fV,%1- fdlh lk>snkj dh lsokfuo`fÙk@e`R;q ij, lsokfuo`Ùk@e`r lk>snkj osQ iw¡th [kkrs dks tek fd;k
tk,xkA(v) mlosQ Hkkx dh [;kfr osQ lkFk_(c) iQeZ dh [;kfr osQ lkFk_(l) 'ks"k lk>snkjksa osQ Hkkx dh [;kfr osQ lkFk_(n) dksbZ ugha_
2- xksfcan, gjh vkSj izrki lk>snkj gSaA xksfcan dh lsokfuo`fÙk ij rqyu i=k esa [;kfr dks 24,000 #i;sls igys ls gh n'kkZ;k x;k gSA [;kfr dks vifyf[kr fd;k tk,xkA(v) lHkh lk>snkjksa osQ iw¡th [kkrksa dks muosQ iqjkus ykHk foHkktu vuqikr esa tek djosQA(c) 'ks"k lk>snkjksa osQ iw¡th [kkrksa dks muosQ u, ykHk foHkktu vuqikr esa tek djosQA(l) lsokfuo`Ùk lk>snkj osQ iw¡th [kkrs dks mlosQ Hkkx dh [;kfr ls tek djus ijA(n) buesa ls dksbZ ughaA
3- peu, jeu vkSj lqeu ykHkksa dk foHkktu 5% 3% 2 osQ vuqikr esa djrs gq, lk>snkj gSaA jeu lsokfuoÙkgksrk gS rFkk peu vkSj lqeu dk u;k ykHk foHkktu vuqikr 1%1 gksxkA iQeZ dh [;kfr dk ewY;kadu1,00,000 #i;s fd;k x;kA jeu osQ Hkkx dh [;kfr dks lek;ksftr fd;k tk,xkA(v) peu rFkk jeu osQ iw¡th [kkrksa dks 1,500 #i;s izR;sd ls uke djosQA(c) peu rFkk jeu osQ iw¡th [kkrksa dks ozQe'k% 21,429 #i;s rFkk 8,571 #i;s ls uke djosQA
2018-19
203lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
(l) osQoy lqeu osQ iw¡th [kkrs dks 30,000 #i;s ls uke djosQA(n) osQoy jeu osQ iw¡th [kkrs dks 30,000 #i;s ls uke djosQA
4- fdlh lk>snkj dh lsokfuo`fÙk@e`R;q ij, 'ks"k lk>snkj, ftUgksaus ykHk foHkktu vuqikr esa ifjorZu osQdkj.k vfHkykHk fd;k gSA {kfriwfrZ djsaxs(v) osQoy lsokfuo`Ùk lk>snkj dhA(c) 'ks"k lk>snkj (ftUgksaus R;kx fd;k) lkFk gh lkFk lsokfuo`Ùk lk>snkj dhA(l) osQoy 'ks"k lk>snkjksa dh (ftUgksaus R;kx fd;k gS)A(n) buesa ls dksbZ ughaA
4-5 ifjlaifÙk;ksa rFkk nkf;Roksa osQ iquewZY;kadu osQ fy, lek;kstu
lk>snkj dh lsokfuo`fÙk ;k e`R;q ij oqQN ifjlaifÙk;k¡ ,slh gks ldrh gSa ftUgsa muosQ orZeku ewY; ij ughan'kkZ;k tkrk rFkk blh izdkj oqQN nkf;Roksa osQ ewY; rFkk iQeZ }kjk Hkqxrku fd, tkus okys ewY;ksa esa varjgksrk gS, bruk gh ugha ;gk¡ oqQN ,slh xSj&vfHkysf[kr ifjlaifÙk;k¡ Hkh gksrh gSa ftudks iqLrdksa esa yk, tkusdh vko';drk gksrh gS] tSlk fd lk>snkj osQ izos'k dh fLFkfr esa i<+k x;k gSA iqueZwY;kadu [kkrs dksifjlaifÙk;ksa vkSj nkf;Roksa osQ iqueZwY;kadu djus rFkk xSj&vfHkysf[kr enksa dks iQeZ dh iqLrdksa esa ykdjvfHkykHk (gkfu) dh x.kuk djus osQ fy, rS;kj fd;k tkrk gS vkSj bls lHkh lk>snkjksa osQ, ftlesalsokfuo`Ùk@e`r lk>snkj dks muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr dj fn;k tkrk gSA bl mís';osQ fy, fuEu jkst+ukepk izfof"V;k¡ bl izdkj dh tk,¡xhA1- ifjlaifÙk;ksa osQ ewY; esa o`f¼ ij
ifjlaifÙk [kkrk (O;fDrxr) ukeiqueZwY;kadu [kkrs ls
(ifjlaifÙk;ksa osQ ewY; esa o`f¼ ij)2- ifjlaifÙk;ksa osQ ewY; esa deh ij
iqueZwY;kadu [kkrk ukelaifÙk [kkrs ls (O;fDrxr)
(ifjlaifÙk;ksa osQ ewY; esa deh)3- nkf;Roksa dh jkf'k esa o`f¼ ij
iqueZwY;kadu [kkrk ukenkf;Ro [kkrs ls (O;fDrxr) tek
(nkf;Roksa dh jkf'k esa o`f¼)4- nkf;Roksa dh jkf'k esa deh gksus ij
nkf;Ro [kkrk (O;fDrxr) ukeiqueZwY;kadu [kkrs ls(nkf;Roksa dh jkf'k esa deh)
2018-19
204 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
5- xSj&vfHkysf[kr ifjlaifÙk;ksa osQ fy,ifjlaifÙk [kkrk ukeiqueZwY;kadu [kkrs ls
(xSj&vfHkysf[kr ifjlaifÙk;ksa dks iqLrdksa esa n'kkZus ij)6- xSj&vfHkysf[kr nkf;Roksa osQ fy,
iquewZY;kadu [kkrk ukenkf;Ro [kkrs ls
(xSj&vfHkysf[kr nkf;Roksa dks iqLrdksa esa ykus ij)7- iqueZwY;kadu ij ykHk ;k gkfu osQ forj.k osQ fy,
iqueZwY;kadu [kkrk ukelHkh lk>snkjksa osQ iw¡th [kkrs ls (O;fDrxr)
(iqueZwY;kadu ij ykHk dks lk>snkjksa osQ iw¡th[kkrs esa gLrkarfjr djus ij)(;k)
lHkh lk>snkjksa dk iw¡th [kkrk (O;fDrxr)ukeiqueZwY;kadu [kkrs ls
(iqueZwY;kadu ij gkfu dks lk>snkjksa osQ iw¡th[kkrs esa gLrkarfjr djus ij)
mnkgj.k 1010101010
ferkyh, banw vkSj xhrk ykHkks rFkk gkfu dk c¡Vokjk 5 % 3 % 2 osQ vuqikr esa djrs gq, lk>snkj gSaA 31 ekpZ,2017 dks mudk rqyu i=k fuEu Fkk%
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 55,000 [;kfr 25,000
lap; dks"k 30,000 Hkou 1,00,000
iw¡th [kkrs% isVsaV 30,000
ferkyh 1,50,000 e'khujh 1,50,000
banw 1,25,000 LVkWd 50,000
xhrk 75,000 3,50,000 nsunkj 40,000
jksdM+ 40,000
4,35,000 4,35,000
xhrk mijksDr frfFk ij lsokfuoÙk gksrh gSA e'khu dk ewY;kadu 1,20,000 #i;s, isVsaV 40,000 #i;svkSj Hkou 1,25,000 #i;s gqvkA vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkk iqueZwY;kadu [kkrkrS;kj dhft,A
2018-19
205lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
gy
xhrk, ferkyh rFkk banw dh iqLrosQajkst+ukepk
frfFk fooj.k c-i- uke tek2017 l- jkf'k jkf'k
(#-) (#-)
31 ekpZ iqueZwY;kadu [kkrk uke 10,000
e'khujh [kkrs ls 10,000
(e'khujh osQ ewY; esa deh)
isVsaV [kkrk uke 10,000
Hkou [kkrs ls uke 25,000
iqueZwY;kadu [kkrk 35,000
(isVsaV rFkk Hkou osQ ewY; esa o`f¼ ij)
iqueZwY;kadu [kkrk uke 25,000
ferkyh [kkrs ls 12,500
banw osQ [kkrs ls 7,500
xhrk osQ [kkrs ls 5,000
(iqueZwY;kadu ij ykHk dks lk>snkjksa osQiw¡th [kkrs esa iqjkus ykHk foHkktu vuqikresa gLrkarfjr djus ij)
iqueZwY;kadu [kkrk
uke tek
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
e'khujh 10,000 isVsaV 10,000
ykHk dk gLrkarj.k% Hkou 25,000
ferkyh dk iw¡th [kkrk 12,500
banw dk iw¡th [kkrk 7,500
xhrk dk iw¡th [kkrk 5,000 25,000
35,000 35,000
2018-19
206 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
4-6 lafpr ykHkksa rFkk gkfu;ksa dk lek;kstu
dHkh&dHkh rqyu i=k esa lafpr ykHkksa dks, lkekU; lap; vkSj lap; dks"k rFkk lafpr gkfu;ksa dks ykHk rFkkgkfu [kkrs osQ tek 'ks"k osQ :i esa n'kkZ;k tkrk gSA lsokfuo`Ùk@e`r lk>snkj vius Hkkx osQ lafpr ykHkksa dkrFkk lafpr gkfu;ksa (;fn dksbZ gS) dk vf/dkjh gksxkA ;g lafpr ykHk ;k gkfu lHkh lk>snkjksa lslacaf/r gS rFkk budks lHkh lk>snkjksa osQ iw¡th [kkrksa esa muosQ iqjkus ykHk foHkktu vuqikr esa gLrkarfjr djfn;k tk,xkA bl mís'; osQ fy, fuEu jkst+ukepk izfof"V;ksa dk vfHkys[ku fd;k tk,xkA
(i) lafpr ykHkksa (lap;) dk gLrkarj.k djus ijlap; [kkrk uke
lHkh lk>snkjksa osQ iw¡th [kkrs ls (O;fDrxr)(lap; dk gLrkarj.k lHkh lk>snkjksa osQ iw¡th [kkrs esaiqjkus ykHk foHkktu vuqikr eas)
(ii) lafpr gkfu;ksa osQ gLrkarj.k ijlHkh lk>snkjksa dk iw¡th [kkrk (O;fDrxr) uke
ykHk o gkfu [kkrs ls(lafpr gkfu;ksa dk lk>snkjksa osQ iw¡th [kkrs esa iqjkusykHk foHkktu vuqikr esa gLrkarj.k)
mnkgj.k osQ fy,] banz] xtsanz rFkk gjsanz lk>snkj gSa ftudk ykHk foHkktu vuqikr 3% 2%1 gSA banz lsokfuo`Ùkgksrk gS rFkk bl frfFk dks iQeZ dk rqyu i=k bl izdkj gS%
banz] xtsanz rFkk gjsanz dh iqLrosaQ31 ekpZ] 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 50,000 Hkwfe o Hkou 3,00,000
lkekU; lap; 90,000 LVkWd 30,000
iw¡th [kkrs% cSad 10,000
banz 1,00,000 jksdM+ 5,000
xtsanz 55,000
gjsanz 50,000 2,05,000
3,45,000 3,45,000
2018-19
207lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
lkekU; lap; osQ O;ogkj dk vfHkys[ku djus osQ fy, fuEu jkst+ukepk izfof"V dh tk,¡xh%
xtsanz rFkk gjsanz dh iqLrosaQ
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
lkekU; lap; [kkrk uke 90,000
banz dk iw¡th [kkrk 45,000
xtsanz dk iw¡th [kkrk 30,000
gjsanz dk iw¡th [kkrk 15,000
(lkekU; lap; dk gLrkarj.k lHkh lk>snkjksaosQ iw¡th [kkrs esa muosQ iqjkus vuqikr esa banzosQ lsokfuo`Ùk gksus ij)
4-7 lsokfuo`Ùk lk>snkj dks ns; jkf'k dk fuiVkjk
tkus okys lk>snkj osQ [kkrksa dk fuiVkjk lk>snkjh le>kSrs esa nh xbZ 'krksaZ osQ vuqlkj, tSls fd ,deq'rHkqxrku ;k C;kt lfgr ;k C;kt jfgr tSls Hkh Loho`Qr gks fofHkUu fd'rksa }kjk fHkUu&fHkUu varjkyks esaHkqxrku ;k oqQN Hkqxrku udn esa rqjar vkSj oqQN fd'rksa }kjk tSls Hkh Loho`Qr gks, fd;k tkrk gSA fdlhlk>snkjh le>kSrs osQ vHkko esa, Hkkjrh; lk>snkjh vf/fu;e 1932 dh /kjk 37 ykxw gksxh, tks fd ;gr; djrh gS fd tkus okys lk>snkj osQ ikl ,d fodYi gksxk, ftlosQ vuqlkj og ;k rks 6% izfro"kZdh nj ls Hkqxrku dh frfFk rd ;k bl izdkj ykHk dk Hkkx tks mlus viuh iw¡th ls mikftZr fd;k gS(iw¡th vuqikr vk/kfjr) izkIr djus dk vf/dkjh gSA blfy, lsokfuo`Ùk lk>snkj dks oqQy ns; jkf'k dkfu/kZj.k, tks fd lHkh lek;kstu djus osQ i'pkr fd;k x;k gS] dk Hkqxrku rqjar fd;k tk,xkA ;fn iQeZrqjar Hkqxrku djus dh fLFkfr esa ugha gS rks bl fLFkfr esa, lsokfuo`Ùk lk>snkj dks ns; oqQy jkf'k dks mlosQÍ.k [kkrs esa gLrkarfjr dj fn;k tk,xk vkSj tSls gh jkf'k dk Hkqxrku fd;k tk,xk] ;g mlosQ [kkrs esauke fd;k tk,xkA vko';d lek;kstu izfof"V;k¡ fuEu gS%
1- tc lsokfuo`Ùk lk>snkj dks iw.kZ Hkqxrku jksdM+ esa fd;k tkrk gSAlsokfuo`Ùk lk>snkj dk iw¡th [kkrk uke
jksdM+@ cSad [kkrs ls2- tc lsokfuo`Ùk lk>snkj dh leLr jkf'k dks Í.k eku fy;k tkrk gSA
lsokfuo`Ùk lk>snkj dk iw¡th [kkrk ukelsokfuo`Ùk lk>snkj osQ Í.k [kkrs ls
3- tc lsokfuo`r lk>snkj dks vkaf'kd :i ls jksdM+ Hkqxrku fd;k tkrk gS rFkk 'ks"k jkf'k dks Í.k ekuktkrk gSA
2018-19
208 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lsokfuo`Ùk lk>snkj dk iw¡th [kkrk uke (oqQy ns; jkf'k)jksdM+@ cSad [kkrs ls (Hkqxrku dh jkf'k)lsokfuo`Ùk lk>snkj osQ Í.k [kkrs ls (Í.k dh jkf'k)
4- tc Í.k [kkrs dk fuiVkjk fd'rksa esa ewy jkf'k esa C;kt lfgr Hkqxrku fd;k tkrk gSA(v) Í.k ij C;kt osQ fy,
C;kt [kkrk ukelsokfuo`Ùk lk>snkj osQ Í.k [kkrs ls
(c) fd'r osQ Hkqxrku ijlsokfuo`Ùk lk>snkj osQ Í.k [kkrk uke
jksdM+@ cSad [kkrs lsfVIi.kh1- lsokfuo`Ùk lk>snkj osQ Í.k [kkrs dk 'ks"k rqyu i=k esa nkf;Ro i{k dh vksj vafre fd'r osQ Hkqxrku rd
n'kkZ;k tk,xkA2- izfof"V la[;k (c) rFkk (l), mijksDr dks Í.k osQ Hkqxrku dh frfFk rd nksgjk;k tk,xkA
mnkgj.k 1111111111
vefjanz egsanz rFkk tksfxanz ,d iQeZ esa lk>snkj gSaA egsanz iQeZ ls lsokfuo`r gksrk gSA mldh lsokfuo`fÙk dhfrfFk dks mldks 60,000 #i;s ns; gSaA vefjanz rFkk tksfxanz us ;g opu fn;k fd mldks izR;sd o"kZ osQvar esa fd'rksa esa Hkqxrku fd;k tk,xkA fuEu fLFkfr;ksa esa egsanz dk Í.k [kkrk rS;kj djsa%
1- tc 'ks"k jkf'k dk Hkqxrku pkj okf"kZd fd'rksa esa 12% izfro"kZ C;kt osQ lkFk fd;k tk,xkA2- tc igys rhu lkyksa osQ nkSjku, cdk;k 'ks"k ij 20,000 #i;s dh rhu okf"kZd fd'rksa esa, 12%
izfro"kZ C;kt lfgr vkSj 'ks"k C;kt lfgr pkSFks o"kZ esa Hkqxrku djus ij lger gksrs gSaA3- tc 'ks"k jkf'k dk Hkqxrku 4 leku okf"kZd fd'rksa esa 12% C;kt lfgr fd;k tk,A
gy
(v) tc Hkqxrku 4 okf"kZd fd'rksa esa C;kt osQ lkFk fd;k tkrk gSA
vefjanz, egsanz rFkk tksfxanz dh iqLrosaQegsanz dk Í.k [kkrk
uke tekfrfFk fooj.k c-i- jkf'k frfFk fooj.k c-i- jkf'k
la- (#-) la- (#-)o"kZ&1 cSad 22,200 o"kZ&1 egsanz dh iw¡th 60,000
(15,000#-+7,200#-) C;kt 7,200
'ks"k vk@yk 45,000
67,200 67,200
2018-19
209lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
o"kZ&2 cSad 20,400 o"kZ&2 'ks"k vk@yk 45,000
(15,000#-+5,400#-)'ks"k vk@yk 30,000 C;kt 5,400
50,400 50,400
o"kZ&3 cSad 18,600 o"kZ&3 'ks"k vk@yk 30,000
(15,000#- +3,600#-)'ks"k vk@yk 15,000 C;kt 3,600
33,600 33,600
o"kZ&4 cSad 16,800 o"kZ&4 'ks"k vk@yk 15,000
(15,000#-$1,800#-) C;kt 1,800
16,800 16,800
(c) tc Hkqxrku 20,000 #i;s izR;sd dh 3 okf"kZd fd'rksa esa C;kt lfgr fd;k tkrk gSA
vefjanz, egsanz vkSj tksfxanz dh iqLrosaQegsanz dk Í.k [kkrk
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
o"kZ&1 cSad 20,000 o"kZ&1 egsanz dh iw¡th 60,000
'ks"k vk@yk 47,200 C;kt 7,200
67,200 67,200
o"kZ&2 cSad 20,000 o"kZ&2 'ks"k vk@yk 47,200
'ks"k vk@yk 32,864 C;kt 5,664
52,864 52,864
o"kZ&3 cSad 20,000 o"kZ&3 'ks"k vk@yk 32,864
'ks"k vk@yk 16,808 C;kt 3,944
36,808 36,808
o"kZ&4 cSad 18,825 o"kZ&4 'ks"k vk@yk 16,808
C;kt 2,017
18,825 18,825
(l) tc Hkqxrku 4 okf"kZd cjkcj fd'rksa esa 12% (okf"kZd) C;kt lfgr fd;k tkrk gS%
2018-19
210 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
vefjanz rFkk tksfxanz dh iqLrosaQegasnz dk Í.k [kkrk
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
o"kZ&1 cSad 19,754 o"kZ&1 egsanz dh iw¡th 60,000
'ks"k vk@yk 47,446 C;kt 7,200
67,200 67,200
o"kZ&2 cSad 19,754 o"kZ&2 'ks"k vk@yk 47,446
'ks"k vk@yk 33,386 C;kt 5,694
53,140 53,140
o"kZ&3 cSad 19,754 o"kZ&3 'ks"k vk@yk 33,386
'ks"k vk@yk 17,638 C;kt 4,006
37,392 37,392
o"kZ&4 cSad 19,754 o"kZ&4 'ks"k vk@yk 17,638
C;kt 2,116
19,754 19,754
fVIi.kh% 19,754 #i;s ij 12% izfro"kZ dh nj ls 4 lkyksa osQ Hkqxrku dk fu/kZj.k ¹lkykuk 0-329234 #i;sokf"kZdh lkj.kh osQ vuqlkj 60,000 #i;s º
;g è;ku nsus ;ksX; gS fd lsokfuo`Ùk lk>snkj vkSj e`r lk>snkj dks ns; jkf'k dk ys[kk O;ogkj lekugksxk, osQoy varj ;g gS fd lk>snkj dh e`R;q osQ le;, tks jkf'k mldks nh tkuh gS] dk gLrkarj.k mlosQmÙkjkf/dkjh [kkrs esa dj fn;k tk,xk vkSj bl izdkj mldks jkf'k dk Hkqxrku fd;k tk,xkA ;g bl vè;k;osQ var esa le>k;k tk,xkA
Lo;a djsa
fot;, vt; vkSj eksgu fe=k gSaA mUgksaus twu, 2015 dks fnYyh fo'ofo|ky; ls ch- dke (vkulZ) iklfd;k gSA os fu.kZ; ysrs gSa fd daI;wVj gkMZos;j dk O;kikj vkjaHk djsaA
1 vxLr, 2015 dks os iw¡th osQ fy, ozQe'k% 50,000 #i;s , 30,000 #i;s 20,000 #i;s yxkrsgSa rFkk fnYyh esa lk>snkjh esa O;kikj vkjaHk djrs gSaA muosQ chp ykHk dk foHkktu 4% 2%1 osQ vuqikresa gksxkA O;kikj liQyrk ls pyrk gS, 1 iQjojh] 2016 dks oqQN ikfjokfjd dkj.kksa dh otg ls vt;iwuk esa clus dk fu.kZ; ysrk gS vkSj 31 ekpZ] 2016 dks lk>snkjh ls lsokfuo`Ùk gksus dk fu.kZ; ysrk gSAlk>snkjksa dh lgerh ls vt; 31 ekpZ] 2016 dks lsokfuo`Ùk gks tkrk gSA ifjlaifÙk;ksa vkSj nkf;Roksa dhfLFkfr bl izdkj gS%
2018-19
211lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
31 ekpZ, 2016
dks fot;, vt; vkSj eksgu dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th [kkrs% [;kfr 56,000
fot; 1,80,000 LVkWd 90,000
vt; 1,20,000 nsunkj 66,000
eksgu 1,00,000 4,00,000 Hkwfe o Hkou 1,20,000
ns; foi=k 12,000 e'khujh 1,59,000
lkekU; lap; 42,000 eksVj oSu 31,000
ysunkj 90,000 cSad esa jksdM+ 22,000
5,44,000 5,44,000
lsokfuo`fÙk dh frfFk dks fuEu lek;kstu fd, x,%1- iQeZ dh [;kfr dk ewY;kadu 1,48,000 #i;s gqvkA2- ifjlaifÙk;ksa vkSj nkf;Roksa dk ewY; fuEu gS% LVkWd 72,000 #i;s_ Hkwfe o Hkou 1,35,600 #i;s ,
nsunkj 63,000 #i;s, e'khujh 1,50,000 #i;s_ ysunkj 84,000 #i;s A3- fot; vfrfjDr iw¡th 1,20,000 #i;s rFkk eksgu 30,000 #i;s yk;kA4- vt; dks 97,200 #i;s jksdM+ fn;k tk,xk rFkk iw¡th [kkrs osQ 'ks"k dks Í.k [kkrs esa gLrkarfjr
fd;k tk,xkAvt; dks ns; jkf'k dk fu/kZj.k djsa rFkk blosQ [kkrs dk fuiVkjk vki fdl izdkj djsaxsA
mnkgj.k 1212121212
31 ekpZ, 2017 dks vk'kh"k, lqjs'k vkSj yksosQ'k dk rqyu i=k uhps fn;k x;k gS tks fd viuk ykHk5% 3% 2 osQ vuqikr esa foHkkftr djrs gSa%
31 ekpZ, 2017 dksvk'kh"k, lqjs'k vkSj yksosQ'k dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% Hkwfe 4,00,000
vk'kh"k 7,20,000 Hkou 3,80,000
lqjs'k 4,15,000 la;a=k o e'khujh 4,65,000
yksosQ'k 3,45,000 14,80,000 i+QuhZpj o fi+QfVaxl 77,000
lkekU; lap; 1,80,000 fofo/ nsunkj 1,72,000
fofo/ ysunkj 1,24,000 gLrLFk jksdM+ 1,21,000
vU; O;; 16,000 LVkWd 1,85,000
18,00,000 18,00,000
2018-19
212 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lqjs'k mijksDr frfFk dks lsokfuo`Ùk gksrk gS rFkk mldh lsokfuo`fÙk ij fuEu lek;kstuksa osQ fy, lgerh gqbZ%1- LVkWd dk ewY;kadu 1,72,000 #i;s ij gqvkA2- i+QuhZpj o fi+QfVXal dk ewY;kadu 80,000 #i;s gqvkA3- 10,000 #i;s dh jkf'k ,d nsunkj nhid }kjk ns; gS, ;g lafnX/ jkf'k gS ftlosQ fy, izko/ku
dh vko';drk gSA4- [;kfr dk ewY;kadu 2,00,000 #i;s gqvk ysfdu fu.kZ; fy;k x;k dh [;kfr dks ys[kk iqLrdksa esa
ugha n'kkZ;k tk,xkA5- lsokfuo`fÙk osQ le; lqjs'k dks 40,000 #i;s dk Hkqxrku rqjar fd;k tk,xk rFkk 'ks"k dks mlosQ
Í.k [kkrs esa gLrkarfjr fd;k tk,xkA6- vk'kh"k vkSj yksosQ'k Hkfo"; esa ykHk dk foHkktu 3% 2 osQ vuqikr esa djsaxsA
iqueZwY;kadu [kkrk] iw¡th [kkrk rFkk iquxZfBr iQeZ dk rqyu i=k rS;kj djsaA
gy
vk'kh"k, lqjs'k vkSj yksosQ'k dh iqLrosaQiqueZwY;kadu [kkrk
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
LVkWd 13,000 i+QuhZpj 3,000
lafnX/ Í.k osQ fy, izko/ku 10,000 iqueZwY;kadu ij gkfu dkgLrkarj.k% vk'kh"k dh iw¡th 10,000
lqjs'k dh iw¡th 6,000
yksosQ'k dh iw¡th 4,000 20,000
23,000 23,000
lk>snkjksa osQ iw¡th [kkrsuke tek
frfFk fooj.k jks-i`- vk'kh"k lqjs'k yksosQ'k frfFk fooj.k jks-i`- vk'kh"k lqjs'k yksosQ'k2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)
31 ekpZ iqueZwY;kadu 10,000 6,000 4,000 31 ekpZ 'ks"k vk@yk 7,20,000 4,15,000 3,45,000
lqjs'k dh iw¡th 20,000 & 40,000 lap; dks"k 90,000 54,000 36,000
[;kfrjksdM+ & 40,000 & vk'kh"k dh iw¡th 20,000
lqjs'k ls Í.k 4,83,000 yksosQ'k dh iw¡th 40,000
'ks"k vk@yk 7,80,000 & 3,37,000
8,10,000 5,29,000 3,81,000 8,10,000 5,29,000 3,81,000
2018-19
213lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
01 vizSSy, 2016 dksvk'kh"k vkSj yksosQ'k dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% Hkwfe 4,00,000
vk'kh"k 7,80,000 Hkou 3,80,000
yksosQ'k 3,37,000 11,17,000 la;a=k o e'khujh 4,65,000
lqjs'k dk Í.k 4,83,000 i+QuhZpj 80,000
fofo/ ysunkj 1,24,000 LVkWd 1,72,000
vfHkO;Dr cdk;k 16,000 fofo/ nsunkj 1,72,000
?kVk;k% lafnX/ Í.kksa (10,000)
osQ fy, izko/ku 1,62,000
jksdM+ (1,21,000 #- – 40,000 #-) 81,000
17,40,000 17,40,000
dk;Zdkjh fVIi.kh1- vfHkykHk Hkkx = u;k Hkkx & iqjkuk Hkkx
vk'kh"k dk vfHkykHk = 3 5 6 5 1
5 10 10 10
−− = =
yksosQ'k dk vfHkykHk = 2 2 4 2 2
5 10 10 10
−− = =
vk'kh"k vkSj yksosQ'k osQ chp vfHkykHk vuqikr = 1% 2
2- lqjs'k dk [;kfr esa Hkkx = 3
10× 2,00,000 #- = 60,000 #-
mnkgj.k 1313131313
';ke, xxu vkSj jke lk>snkj gSa ftudk ykHk foHkktu vuqikr 2 % 2 % 1 gSA 31 ekpZ, 2017 dks mudkrqyu i=k fuEu gS%
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 49,000 jksdM+ 8,000
lap; 14,500 nsunkj 19,000
iw¡th% LVkWd 42,000
';ke 80,000 e'khujh 85,000
xxu 62,500 Hkou 1,22,000
jke 75,000 2,17,500 isVsaV 9,000
deZpkjh Hkfo"; dks"k 4,000
2,85,000 2,85,000
2018-19
214 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
xxu dks ,d cgqjk"Vªh; daiuh esa ekSdk feyrk gSA og bl frfFk dks lsokfuo`Ùk gksus dk fu.kZ; ysrk gS rFkk;g fu.kZ; fy;k tkrk gS fd ';ke vkSj jke Hkfo"; esa ykHk dk foHkktu 5% 3 osQ vuqikr esa djsaxsA [;kfrdk ewY;kadu 70,000 #i;s_ e'khujh dk 78,000 #i;s_ Hkou dk 1,52,000 #i;s_ LVkWd dk 30,000
#i;s rFkk Mwcr Í.k dh jkf'k 1,550 #i;s dks vifyf[kr fd;k tk,xkA iQeZ dh iqLrdksa esa jkst+ukepkizfof"V;ksa dk vfHkys[ku djsa rFkk u, iQeZ dk rqyu i=k rS;kj djsaA
gy
';ke] jke vkSj xxu dh iqLrosaQjkst+ukepk
frfFk fooj.k jks-i`- uke tek2017 la- jkf'k jkf'k
(#-) (#-)
31 ekpZ iqueZwY;kadu [kkrk uke 20,550
e'khujh [kkrs ls 7,000
LVkWd [kkrs ls 12,000
nsunkj [kkrs ls 1,550
(xxu osQ lsokfuo`Ùk gksus ij ifjlaifÙk;ksa osQiqueZwY;kadu ij gkfu dk vfHkys[ku)
Hkou [kkrk uke 30,000
iqueZwY;kadu [kkrs ls 30,000
(xxu osQ lsokfuo`Ùk gksus ij Hkou osQ ewY; esa o`f¼)
iqueZwY;kadu [kkrk uke 9,450
';ke osQ iw¡th [kkrs ls 3,780
xxu osQ iw¡th [kkrs ls 3,780
jke osQ iw¡th [kkrs ls 1,890
(iqueZwY;kadu ij ykHk dk iw¡th [kkrsesa gLrkarj.k 2 % 2 % 1 osQ vuqikr esa)
lap; [kkrk uke 14,500
';ke osQ iw¡th [kkrs ls 5,800
xxu osQ iw¡th [kkrs ls 5,800
jke osQ iw¡th [kkrs ls 2,900
(lap; dk lk>snkjksa osQ iw¡th [kkrs esa gLrkarj.k)
2018-19
215lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
';ke dk iw¡th [kkrk uke 15,750
jke dk iw¡th [kkrk uke 12,250
xxu osQ iw¡th [kkrs ls 28,000
(xxu dh [;kfr dk ';ke vkSj jke osQ [kkrksals lek;kstu 9 % 7 osQ vuqikr esa)
xxu dk iw¡th [kkrk uke 1,00,080
xxu osQ Í.k [kkrs ls 1,00,080
(lsokfuo`Ùk lk>snkj dks ns; jkf'k dkÍ.k [kkrs esa gLrkarj.k)
31 ekpZ, 2017 dks';ke vkSj jke dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 49,000 jksdM+ 8,000
deZpkjh Hkfo"; dks"k 4,000 nsunkj 17,450
iw¡th% LVkWd 30,000
';ke 73,830 e'khujh 78,000
jke 67,540 1,41,370 Hkou 1,52,000
xxu ls Í.k 1,00,080 isVsaV 9,000
2,94,450 2,94,450
dk;Zdkjh fVIi.kh1- vfHkykHk Hkkx = u;k Hkkx – iqjkuk Hkkx
';ke dk vfHkykHk Hkkx = 5 2 25 16 9
8 5 40 40
−− = =
jke dk vfHkykHk Hkkx = 3 1 15 8 7
8 5 40 40
−− = =
blfy, ';ke vkSj jke dk vfHkykHk vuqikr = 9 % 7
2018-19
216 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
iqueZwY;kadu [kkrk
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
e'khujh 7,000 Hkou 30,000
LVkWd 12,000
nsunkj 1,550
iqueZwY;kadu ij ykHk ';ke 3,780
xxu 3,780
jke 1,890 9,450
30,000 30,000
lk>snkjksa osQ iw¡th [kkrsfrfFk fooj.k jks-i`- ';ke xxu jke frfFk fooj.k jks-i`- ';ke xxu jke2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)
31ekpZ xxu dh iw¡th 15,750 12,250 31ekpZ 'ks"k vk@yk 80,000 62,500 75,000
xxu ls Í.k & 1,00,080 & iwuewZY;kadu 3,780 3,780 1,890
'ks"k vk@yk 73,830 & 67,540 ykHklap; 5,800 5,800 2,900
';ke dh iw¡th & 15,750 &
jke dh iw¡th 12,250
89,580 1,00,080 79,790 89,580 1,00,080 79,790
fVIi.kh% xxu dks ns; jkf'k osQ fy,, i;kZIr jkf'k miyC/ ugha gksus ij, mlosQ iw¡th [kkrs dk 'ks"k mlosQ Í.k [kkrsesa gLrkarfjr dj fn;k tk,xkA
4.8 lk>snkjksa dh iw¡th dk lek;kstu
lk>snkj dh lsokfuo`fÙk ;k e`R;q osQ le; 'ks"k lk>snkj iw¡th dk lek;kstu vius ykHk vuqikr ls dj ldrsgSaA bl izdkj dh fLFkfr esa ;fn oqQN vU; lwpuk u gks rks, 'ks"k lk>snkjksa osQ 'ks"kksa dk ;ksx ubZ iQeZ dhoqQy iw¡th gksxhA rc 'ks"k lk>snkjksa dh u;h iw¡th dk fu/kZj.k djus osQ fy,, iQeZ dh oqQy iw¡th dks 'ks"klk>snkjksa esa u, ykHk vuqikr osQ vuqlkj ck¡Vk tk,xk rFkk iw¡th ls vf/d ;k deh dks lk>snkj osQ oS;fDrd[kkrs ls Kkr fd;k tk,xkA bl izdkj osQ vkf/D; ;k deh lk>snkj }kjk jksdM+ fudky dj ;k jksdM+ ykdjtSlh Hkh fLFkfr gks, }kjk lek;ksftr dh tk,xhAmijksDr fLFkfr esa fuEu jkst+ukepk izfof"V;k¡ vfHkysf[kr dh tk,¡xh%
(i) vkf/D; jkf'k dk lk>snkj }kjk vkgj.k djus ij%lk>snkj dk iw¡th [kkrk uke
jksdM+ @ cSad [kkrs ls
2018-19
217lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
(ii) lk>snkj }kjk iw¡th osQ fy, jkf'k ykus ijjksdM+@cSad [kkrk uke
lk>snkj osQ iw¡th [kkrs lsfuEu fLFkfr esa%'ks"k lk>snkjksa dh iw¡th dk lek;kstu rhu esa ls fdlh Hkh ,d izdkj ls fd;k tk ldrk gSA tSlk fd fuEumnkgj.k esa gS%
1- tc u;h iQeZ dh iw¡th dk fu/kZj.k lk>snkjksa }kjk igys ls fuf'pr fd;k tkrk gSA
mnkgj.k 1414141414
eksfgr, uhjt rFkk lksgu iQeZ esa lk>snkj gSaA vius ykHk dk foHkktu 2%1%1 vuqikr esa djrs gSaA uhjtlsokfuo`Ùk gksrk gSA eksfgr vkSj lksgu us fu.kZ; fy;k fd u;h iQeZ dh iw¡th 1,20,000 #i;s gksxhA lHkhlek;kstu djus osQ i'pkr eksfgr vkSj lksgu osQ iw¡th [kkrksa dk tek 'ks"k ozQe'k% 82,000 #i;s rFkk41,000 #i;s gSA 'ks"k lk>snkjksa }kjk ykbZ xbZ ;k mudks Hkqxrku dh xbZ jkf'k dh x.kuk djsa rFkk vko';djkst+ukepk izfof"V;k¡ djsaA
gy
eksfgr vkSj lksgu osQ chp u;k ykHk foHkktu vuqikr = 2%1
eksfgr lksgu(#-) (#-)
u, vuqikr osQ vk/kj ij u;h iw¡th 80,000 40,000
orZeku iw¡th (lek;kstu osQ ckn) 82,000 41,000
jksdM+ ykuk (Hkqxrku) 2,000 1,000
eksfgr vkSj lksgu dh iqLrosaQjkst+ukepk
frfFk fooj.k c-i- uke jkf'k tek jkf'kla- (#-) (#-)
eksfgr dk iw¡th [kkrk uke 2,000
lksgu dk iw¡th [kkrk uke 1,000
jksdM+ [kkrs ls 3,000
(vf/d iw¡th dk fudyuk)
2- tc u;h iQeZ dh oqQy iw¡th ugha nh xbZ gksA
2018-19
218 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 1515151515
vk'kk, nhik vkSj yrk ,d iQeZ esa lk>snkj gSa] vius ykHk dks 3% 2%1 osQ vuqikr esa foHkkftr djrs gSaAiqueZwY;kadu, [;kfr rFkk lafpr ykHkksa ls lacaf/r lHkh lek;kstu djus osQ i'pkr vk'kk o yrk osQ iw¡th[kkrksa dk tek 'ks"k ozQe'k% 1,60,000 #i;s rFkk 80,000 #i;s gSA ;g fu.kZ; fy;k x;k fd vk'kk oyrk osQ iw¡th [kkrs u, ykHk foHkktu vuqikr osQ vuqlkj lek;ksftr fd, tk,¡xsA lk>snkjksa dh u;h iw¡thdh x.kuk djsa rFkk jksdM+ ykus ;k fudkyus ls lacaf/r vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsaA
gy
(v) 'ks"k lk>snkjksa dh u;h iw¡th dh x.kukvk'kk osQ iw¡th [kkrs esa 'ks"k (lHkh lek;kstu osQ ckn) = 1,60,000 #-yrk osQ iw¡th [kkrs esa 'ks"k = 80,000 #-u;h iQeZ dh oqQy iw¡th = 2,40,000 #-u;k ykHk foHkktu vuqikr 3%1 osQ vk/kj ij
vk'kk dh u;h iw¡th 2,40,000 #- 3
4
× = 1,80,000 #-
yrk dh u;h iw¡th 2,40,000 #- 1
4
× = 60,000 #-
fVIi.kh% u;h iQeZ dh oqQy iw¡th 'ks"k lk>snkjksa osQ iw¡th [kkrksa esa 'ks"k osQ ;ksx osQ vk/kj ij gksxhA(c) 'ks"k lk>snkjksa }kjk ykbZ xbZ ;k fudkyh xbZ iw¡th dh x.kuk%
vk'kk yrk(#-) (#-)
u;h iw¡th 1,80,000 60,000
fo|eku iw¡th 1,60,000 80,000
(l) jksdM+ ykuk (Hkqxrku) 20,000 20,000
vk'kk vkSj yrk dh iqLrosaQjkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
jksdM+ [kkrk uke 20,000
vk'kk osQ iw¡th [kkrs ls 20,000
(vk'kk }kjk jksdM+ ykbZ xbZ)yrk dk iw¡th [kkrk uke 20,000
jksdM+ [kkrs ls 20,000
(vkf/D; iw¡th dks yrk }kjk fudkyus ij)
2018-19
219lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
3- tc lsokfuo`Ùk lk>snkj dks ns; jkf'k muosQ iw¡th [kkrksa dks u, ykHk foHkktu vuqikr osQ :i esalek;ksftr djus ij fo|eku lk>snkjksa }kjk nh tkrh gS%
mnkgj.k 1616161616
yfyr, iadt vkSj jkgqy lk>snkj gSa] ykHk dk foHkktu 4% 3% 3 osQ vuqikr esa djrs gSaA yfyr osQ lsokfuoÙkgksus ij, lkekU; lap; [;kfr rFkk iqueZwY;kadu ls lacaf/r lHkh lek;kstu djus osQ i'pkr muosQ iw¡th[kkrksa dk 'ks"k ozQe'k% 70,000 #i;s] 60,000 #i;s rFkk 50,000 #i;s gSA ;g fu.kZ; fy;k x;k fdyfyr dks ns; jkf'k iadt rFkk jkgqy }kjk ykHk foHkktu vuqikr osQ vuqlkj vkuqikfrd :i ls iw¡th ykbZtk,xhA iadt vkSj jkgqy }kjk ykbZ xbZ jkf'k dh x.kuk djsa rFkk blls lacaf/r vko';d jkst+ukepk izfof"V;k¡djsaA yfyr osQ Hkqxrku dh vko';d izfof"V Hkh vfHkysf[kr djsaA
yfyr osQ lsokfuo`Ùk gksus osQ ckn iadt vkSj jkgqy osQ chp u;k ykHk foHkktu vuqikr 3% 3] vFkkZr1%1 gksxkA
gy
(v) u;h iQeZ dh oqQy iw¡th dh x.kuk (#-)iadt osQ iw¡th [kkrs dk 'ks"k (lek;kstu osQ ckn) = 60,000
jkgqy osQ iw¡th [kkrs dk 'ks"k (lek;kstu osQ ckn) = 50,000
yfyr dks ns; jkf'k (lsokfuo`Ùk lk>snkj) = 70,000
u;h iQeZ dh oqQy iw¡th = 1,80,000
(c) fo|eku lk>snkjksa dh u;h iw¡th dh x.kuk
iadt dh u;h iw¡th 1,80,000 #- 1
2
× = 90,000
jkgqy dh u;h iw¡th 1,80,000 #- 1
2
× = 90,000
(l) fo|eku lk>snkjksa }kjk ykbZ xbZ ;k fudkyh xbZ jkf'k dh x.kuk
iadt jkgqy(#-) (#-)
u;h iw¡th (1,80,000 #i;s dks 1%1 osQ vuqikr esa) 90,000 90,000
fo|eku iw¡th (lek;kstu osQ ckn) 60,000 50,000
yk;k x;k jksdM+ 30,000 40,000
2018-19
220 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
iadt vkSj jkgqy dh iqLrosQajkst+ukepk
frfFk fooj.k c-i- uke tekla- jkf'k jkf'k
(#-) (#-)
jksdM+ [kkrk uke 70,000
iadt osQ iw¡th [kkrs ls 30,000
jkgqy osQ iw¡th [kkrs ls 40,000
(iadt rFkk jkgqy ls izkIr jkf'k)
yfyr dk iw¡th [kkrk uke 70,000
jksdM+ [kkrs ls 70,000
(lsokfuo`fÙk ij yfyr dks jksdM+ dk Hkqxrku)
mnkgj.k 1717171717
31 ekpZ, 2017 dks eksfgr, uhjt vkSj lksgu dk rqyu i=k uhps fn;k x;k gS tks fd iQeZ esa lk>snkj gSa vkSjykHk dk foHkktu viuh iw¡th osQ vuqlkj djrs gSaA
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 21,000 Hkou 1,00,000
eksfgr dh iw¡th 80,000 e'khujh 50,000
uhjt dh iw¡th 40,000 LVkWd 18,000
lksgu dh iw¡th 40,000 nsunkj 20,000
lkekU; lap; 20,000 ?kVk;k% Mwcr Í.k (1,000) 19,000
osQ fy, izko/kucSad esa jksdM+ 14,000
2,01,000 2,01,000
bl frfFk dks uhjt us iQeZ ls lsokfuo`Ùk gksus dk fu.kZ; fy;k rFkk iQeZ esa mlosQ fgLls dk Hkqxrku fuEu osQvuqlkj fd;k tk,xk%
1- Hkou dk ewY; 20% vf/d gSA2- nsunkjksa ij Mwcr Í.k osQ fy, izko/ku dks 15% rd c<+k,¡xsA3- e'khujh ij 20% ßkl yxk;kA4- iQeZ dh [;kfr dk ewY;kadu 72,000 #i;s gqvk rFkk lsokfuo`Ùk lk>snkj dk Hkkx, 'ks"k lk>snkjksa
osQ iw¡th [kkrksa }kjk lek;ksftr fd;k tk,xkA5- u;h iQeZ dh iw¡th 1,20,000 #i;s gksxhA
iqueZwY;kadu [kkrk, lk>snkjksa osQ iw¡th [kkrs rFkk uhjt osQ lsokfuo`Ùk gksus osQ ckn rqyu i=k rS;kj djsaA
2018-19
221lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
gyiqueZwY;kadu [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
lafnX/ Í.kksa osQ fy, izko/ku 2,000 Hkou 20,000
e'khujh 10,000
iw¡th (iqueZwY;kadu ij ykHk)% eksfgr 4,000
uhjt 2,000
lksgu 2,000 8,000
20,000 20,000
lk>snkjksa osQ iw¡th [kkrsuke tek
frfFk fooj.k jks-i`- eksfgr uhjt lksgu frfFk fooj.k jks-i`- eksfgr uhjt lksgu2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)31ekpZ uhjt 12,000 & 6,000 31 ekpZ 'ks"k vk@yk 80,000 40,000 40,000
'ks"k vk@ys 82,000 65,000 41,000 lkekU; lap; 10,000 5,000 5,000
iqueZwY;kadu (ykHk) 4,000 2,000 2,000
eksfgr dh iw¡th & 12,000 &
lksgu dh iw¡th & 6,000 &
94,000 65,000 47,000 94,000 65,000 47,000
cSad & 65,000 & 'ks"k vk@yk 82,000 65,000 41,000
cSad 2,000 & 1,000
'ks"k vk@ys 80,000 & 40,000
82,000 65,000 41,000 82,000 65,000 41,000
31 ekpZ] 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 21,000 Hkou 1,20,000
cSad vf/fod"kZ 54,000 e'khujh 40,000
iw¡th% LVkWd 18,000
eksfgr 80,000 nsunkj 20,000
lksgu 40,000 1,20,000 ?kVk;k% lafnX/ Í.k osQ fy,izko/ku (1,000#-+2,000#-) (3,000) 17,000
1,95,000 1,95,000
2018-19
222 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
dk;Zdkjh fVIi.kh1- cSad [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)
'ks"k vk@yk 14,000 eksfgr dh iw¡th 2,000
'ks"k vk@yk 54,000 lksgu dh iw¡th 1,000
(vf/fod"kZ) uhjt dh iw¡th 65,000
68,000 68,000
2- ;g eku fy;k x;k gS fd lsokfuo`Ùk lk>snkj dks Hkqxrku osQ fy, cSad vf/fod"kZ fy;k x;k gSA3- eksfgr vkSj lksgu }kjk ykbZ xbZ ;k fudkyh xbZ jksdM+%
eksfgr lksgu(#-) (#-)
(v) u;h iw¡th (1,20,000 #i;s dks 2%1 80,000 40,000
osQ vuqikr esa)(c) fo|eku iw¡th (lek;kstuksa osQ ckn) 82,000 41,000
ykbZ xbZ jksdM+ (Hkqxrku gsrq) 2,000 1,000
Lo;a djsa
1- 31 ekpZ, 2017 dks v, c vkSj l dk rqyu i=k fuEu gS tks vius ykHk dk foHkktu iw¡th osQ vuqlkj djrs gSa%
31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 6,250 Hkwfe o Hkou 12,000
fofo/ ysunkj 10,000 nsunkj 10,500
lap; fuf/ 2,750 ?kVk;k% lafnX/ Í.k 500 10,000
i¡wth osQ fy, izko/ku v 20,000 izkI; foi=k 7,000
c 15,000 LVkWd 15,500
l 15,000 50,000 la;a=k o ;a=k 11,500
cSadLFk jksdM+ 13,000
69,000 69,000
2018-19
223lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
c rqyu i=k dh frfFk dks lsokfuo`Ùk gksrk gS rFkk fuEu lek;kstu fd, tkrs gSa%(v) LVkWd 10% ls de gksxkA(c) Hkou dk ewY; 12% vf/d gksxkA(l) lafnX/ Í.k osQ fy, 5% dk izko/ku cuk;k tk,xkA(n) dkuwuh O;; osQ fy, 265 #i;s dk izko/ku cukb,A(;) iQeZ dh [;kfr dk ewY;kadu 10,000 #i;s gksxkA(iQ) u, iQeZ dh iw¡th 30,000 #i;s gksxhA fo|eku lk>snkj us ;g fu.kZ; fy;k fd os viuh iw¡th
dks 3% 2 osQ u, vuqikr osQ vuqlkj j[ksaxsAiw¡th [kkrksa esa vafre 'ks"k dk fu/kZj.k djsa rFkk v vkSj l }kjk u, ykHk foHkktu osQ vuqlkjvkuqikfrd iw¡th osQ fy, ykbZ xbZ ;k fudkyh xbZ jkf'k dh x.kuk djsaA
2- vkj] ,l vkSj ,e lk>snkjh esa O;kikj djrs gSa mudk ykHk foHkktu vuqikr ozQe'k% 3% 2 % 1 gSA31 ekpZ, 2017 dks iQeZ dk rqyu i=k fuEu gS%
31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 16,000 Hkou 23,000
iw¡th% nsunkj 7,000
vkj 20,000 LVkWd 12,000
,l 7,500 isVsaV 8,000
,e 12,500 40,000 cSad 6,000
56,000 56,000
mijksDr 'krksZa ij nh xbZ frfFk dks ';ke lsokfuo`Ùk gksrk gS%(v) Hkou dk ewY; 8,800 #i;s vf/d gksxkA(c) nsunkjksa ij lafnX/ Í.k osQ fy, 5% dk izko/ku djsaA(l) iQeZ dh [;kfr dk ewY;kadu 9,000 #i;s gksxkA(n) ,l dks 5,000 #i;s dk rqjar Hkqxrku gksxk rFkk ns; 'ks"k dks Í.k ekuk tk;sxk ftl ij 6%
okf"kZd dh nj ls C;kt feysxkA iquxZfBr iQeZ dk rqyu i=k rS;kj djsaA
4.9 lk>snkj dh e`R;q
tSlk fd igys of.kZr gS fd lk>snkj dh e`R;q dh fLFkfr esa ys[kakdu O;ogkj (mipkj) mlh izdkj lsfd;k tkrk gS] tSlk fd lk>snkj osQ lsokfuo`Ùk gksus ij vkSj lk>snkj dh e`R;q dh fLFkfr esa mldk nkokmlosQ mÙkjkf/dkjh dks gLrkarfjr gks tk,xk] tSlk fd lk>snkj osQ lsokfuoÙk gksus ij fd;k tkrk gSA gkyk¡fdblesa ,d eq[; varj gS, lsokfuo`fÙk lkekU;r% ys[kkadu o"kZ osQ var esa gksrh gS, tcfd lk>snkj dh e`R;q
2018-19
224 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fdlh Hkh le; gks ldrh gSA blfy, e`R;q dh fLFkfr esa mldks nkos esa ykHk ;k gkfu dk Hkkx, iw¡th ijC;kt] vkgj.k ij C;kt, (;fn dksbZ gS rks), vafre rqyu i=k dh frfFk ls mldh e`R;q rd lek;ksftrfd;k tk,xkA vc eq[; leL;k bl le; varjky osQ ykHk dh x.kuk ls lacaf/r gS (vafre rqyu i=kls lk>snkj dh e`R;q dh frfFk dh vof/ rd)A tSls fd ;g ekuk tkrk gS fd iqLrdksa dks vkxs ys tkusesa ijs'kkuh gks ldrh gS rFkk e`r lk>snkj osQ ykHk dk Hkkx fudkyus osQ fy, bl vof/ osQ vafre [kkrscuk, tk,¡xsA ykHk dh x.kuk fiNys o"kksZa osQ vk/kj ij (fiNys oqQN o"kksZa osQ vkSlr osQ vk/kj ij) vkSjozQ; osQ vk/kj ij dh tk ldrh gSA
mnkgj.k osQ fy,, coqQy, paid vkSj n'kZu iQeZ esa lk>snkj gSa] ykHk dk foHkktu 5 % 4 % 1 osQ vuqikresa djrs gSaA 31 ekpZ, 2017 dks lekIr o"kZ osQ fy, ykHk 1,00,000 #i;s gSA 30 twu, 2016 dks paiddh e`R;q gksrh gSA 1 vizSy] ls 30 twu] 2016 rd dh vof/ osQ fy, paid osQ ykHk esa Hkkx dh x.kukfuEu izdkj gksxh%
31 ekpZ, 2016 dks lekIr o"kZ osQ fy, oqQy ykHk = 1,00,000 #i;spaid osQ Hkkx dk ykHk%fiNys o"kZ dk ykHk × vkuqikfrd vof/ × e`r lk>snkj dk Hkkx
1,00,000 #-3 4
12 10
× × = 10,000 #-
jkst+ukepk izfof"V fuEu izdkj vfHkysf[kr dh tk,xh%ykHk vkSj gkfu mparh [kkrk uke 10,000
paid osQ iw¡th [kkrs ls 10,000
(paid osQ Hkkx osQ ykHk dk mlosQ iw¡th [kkrs esa gLrkarj.k)
fodYi osQ rkSj ij, ;fn paid osQ Hkkx osQ YkkHk dh x.kuk vafre rhu o"kksZa osQ vkSlr ykHk osQ vk/kjij dh tkrh gS] tks fd 1,36,000 #i;s 2013&14 osQ fy,, 1,54,000 #i;s 2014&15 osQ fy,rFkk 1,00,000 #i;s 2015&16 osQ fy, gSA paid osQ Hkkx osQ ykHk dh x.kuk vkSlr ykHk osQvk/kj ij vafre o"kZ dh vof/ 1 vizSy, 2016 ls 30 twu, 2016 osQ fy, fuEu gksxh%
oQq y ykHkvklS r ykHko"kk Za s dh l[a ;k
= = #- #- #-1,36,000 + 1,54,000 + 1,00,000
3
=3,90,000
3
#- = 1,30,000 #-
paid osQ Hkkx dk ykHk = 12
eghus#-eghus
3 41,30,000
10 × ×
= 13,000 #-bl fLFkfr esa le>ksrs osQ vuqlkj, e`r lk>snkj osQ Hkkx osQ ykHk dh x.kuk foozQ; osQ vk/kj ij dh
tkuh gS rFkk ;g fn;k gS fd 2015&16 o"kZ osQ nkSjku foozQ; 80,000 #i;s Fkk vkSj 01 vizSy]2016 ls 30 twu, 2016 esa foozQ; 1,50,000 #i;s FkkA
2018-19
225lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
01 vizSy, 2016 ls 30 twu, 2016 dh vof/ esa paid osQ Hkkx osQ fy, ykHk dh x.kuk fuEuizdkj gksxh%
;fn foozQ; 8,00,000 #i;s gS] rks ykHk = 1,00,000 #-
;fn foozQ; 1 #- gks] rks ykHk = 1,00,000
8,00,000
;fn foØ; 1,50,000 #- gks] rks ykHk = 1,00,000
1,50,0008,00,000
×
paid osQ Hkkx dk ykHk = 18,750 #-= 7,500 #-
e`r lk>snkj osQ dkykafrr vof/ osQ fy, ykHk osQ Hkkx osQ fy, ys[kk iqLrdksa esa fuEu jkst+ukepkizfof"V vfHkysf[kr djsaxsA
ykHk o gkfuykHk o gkfu (fuyafcr) [kkrk uke
e`r lk>snkj osQ iw¡th [kkrs ls(dkykafrr vof/ osQ Hkkx dk ykHk)
mnkgj.k 1818181818
vfuy, Hkkuw vkSj panw iQeZ esa lk>snkj gSaA ykHk foHkktu vuqikr 5 % 3 % 2 gSA 31 ekpZ, 2017 dks mudkrqyu i=k fuEu gS%
vfuy, Hkkuw vkSj panw dh iqLrosaQ31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifr;k¡ jkf'k(#-) (#-)
ysunkj 11,000 Hkou 20,000
lap; dks"k 6,000 e'khujh 30,000
vfuy dh iw¡th 30,000 LVkWd 10,000
Hkkuw dh iw¡th 25,000 isVsaV 11,000
panw dh iw¡th 15,000 70,000 nsunkj 8,000
jksdM+ 8,000
87,000 87,000
01 vDrwcj, 2017 dks vfuy dh e`R;q gks xbZA 'ks"k lk>snkjksa vkSj mlosQ mÙkjkf/dkjh osQ chp lgefrgqbZ fd%
2018-19
226 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(v) [;kfr dk ewY;kadu fiNys pkj o"kkZsa osQ vkSlr ykHk osQ 2½ o"kZ osQ ozQ; osQ cjkcj gksxh tks fd%o"kZ 2013-14 – 13,000 #-, o"kZ 2014-15 – 12,000 #-o"kZ 2015-16 – 20,000 #-, o"kZ 2016-17 – 15,000 #-
(c) isVsaV dk ewY;kadu 8,000 #i;s, e'khujh dk 28,000 #i;s rFkk Hkou dk 25,000 #i;sA(l) o"kZ 2016&17 osQ fy, ykHk fiNys o"kZ osQ leku nj ij gksxkA(n) iw¡th ij 10% okf"kZd ls C;kt yxsxkA(;) vfuy dks ns; jkf'k osQ vk/s dk Hkqxrku rqjar fd;k tk,xkA
1 vDrwcj, 2017 dks vfuy dk iw¡th [kkrk rFkk vfuy osQ mrjkf/dkjh dk [kkrk rS;kj djsaA
gy
vfuy] Hkkuw vkSj panw dh iqLrosQavfuy dk iw¡th [kkrk
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
01 vfuy dk 57,000 01vizSy 'ks"k vk@yk 30,000
vDrwcj mÙkjkf/dkjh 01vDrwcj lap; dks"k 3,000
Hkkuw dh iw¡th 11,250
panw dh iw¡th 7,500
ykHk vkSj gkfu 3,750
(mparh)iw¡th ij C;kt 1,500
57,000 57,000
vfuy osQ mÙkjkf/dkjh dk [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
01vDrwcj cSad 28,500 01vDrwcj vfuy dh iw¡th 57,000
'ks"k vk@yk 28,500
57,000 57,000
2018-19
227lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
dk;Zdkjh fVIi.kh%1- iqueZwY;kadu [kkrk
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
isVsaV 3,000 Hkou 5,000
e'khujh 2,000
5,000 5,000
2- [;kfr = 2½ o"kZ dk ozQ; × vkSlr ykHk
vkSlr ykHk = #- #- #- #-13,000 + 12,000 + 20,000 + 15,000
4
= #-60,000
4 = 15,000 #-
= 15,000 #-
[;kfr = 5
2× 15,000 #-
[;kfr esa vfuy dk Hkkx = 5
10× 37,500 #-
= 18,750 #-3- vafre rqyu i=k dh frfFk ls e`R;q dh frfFk rd dk ykHk%
(01 vizSy, 2017 ls 1 vDrwcj, 2017 = 6 eghus)
6 eghus dk ykHk = 15,000 6
12
× = 7,500 #-
ykHk esa vfuy dk Hkkx = 7,500 #- 5
10
× = 3,750 #-
4- iw¡th ij C;kt(1 vizSy, 2017 ls 1 vDrwcj, 2017)
= 30,000 10 6
100 12
× ×
=15,000 #i;s
mnkgj.k 1919191919
31 ekpZ, 2017 dks eksfgr, lksgu vkSj jkgqy dk rqyu i=k uhps fn;k x;k gS] tks iQeZ esa lk>snkj gSa rFkk2% 2%1 osQ vuqikr esa ykHk o gkfu dk foHkktu djrs gSaA
2018-19
228 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
eksfgr, lksgu vkSj jkgqy dh iqLrosQa31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 40,000 [;kfr 30,000
lap; fuf/ 25,000 LFkk;h ifjlaifÙk;k¡ 60,000
iw¡th% LVkWd 10,000
eksfgr 30,000 fofo/ nsunkj 20,000
lksgu 25,000 cSadLFk jksdM+ 15,000
jkgqy 15,000 70,000
1,35,000 1,35,000
15 twu, 2016 dks lksgu dh e`R;q gqbZA lk>snkjh foys[k osQ vuqlkj mlosQ mÙkjkf/dkjh dks feysxk%(v) iw¡th [kkrs dk 'ks"k(c) fiNys 4 o"kZ osQ vkSlr ykHk osQ rhu xq.kk osQ vk/kj ij [;kfr esa fgLlkA(l) fiNys 4 o"kksZa osQ vkSlr osQ vk/kj ij e`R;q dh frfFk rd osQ ykHk esa HkkxA(n) iw¡th ij 12% okf"kZd dh nj ls C;ktA
31 ekpZ] 2014, 2015, 2016, 2017 dks lekIr o"kksZa osQ ykHk ozQe'k% 15,000 #-, 17,000 #,
19,000 #- rFkk 13,000 #- gSaAiQeZ us 1,25,000 #- dh ,d la;qDr thou chek ikWfylh yh FkhA mldk okf"kZd izhfe;e izR;sd
o"kZ ykHk o gkfu [kkrs ls fy;k tkrk FkkAlksgu osQ dkuwuh mÙkjkf/dkjh dks ns; jkf'k dk Hkqxrku fd;k x;kA eksfgr vkSj jkgqy us lksgu osQ Hkkx
dks cjkcj ck¡V fy;k rFkk os lk>snkj jgsaxsA lksgu osQ mÙkjkf/dkjh dh ns; jkf'k dks fudkysaA
2018-19
229lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
gy
eksfgr, lksgu, vkSj jkgqy dh iqLrosaQlksgu dk iw¡th [kkrk
uke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'kla- (#-) la- (#-)
[;kfr 12,000 1 vizSy 'ks"k vk@yk 25,000
lksgu dk mÙkjkf/dkjh 94,158 15 twu lap; fuf/ 10,000
eksfgr dh iw¡th 9,600
jkgqy dh iw¡th 9,600
ykHk rFkk gkfu 1,333
la;qDr thou chek 50,000
ikWfylhiw¡th ij C;kt 625
1,06,158 1,06,158
dk;Zdkjh fVIi.kh1- [;kfr esa lksgu dk Hkkx
= iQeZ dh [;kfr 2
5
×
= 48,000 #- 2
5
× = 19,200 #-
iQeZ dh [;kfr = 3 × vkSlr ykHk
= # -64,000
3 4
× = 48,000 #-
2- ykHk rFkk gkfu
(vafre rqyu i=k ls e`R;q dh frfFk rd ykHk esa Hkkx) 12
2 eghus
= # -64,000 2 2.5
4 5 12× ×
= 1,333 #i;s3- la;qDr thou chek ikWfylh = 1,25,000 #i;s
2018-19
230 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lksgu dk Hkkx = 2
5×1,25,000 #-
= 50,000 #-
4- iw¡th ij C;kt = 25,000 12 2.5
100 12
× ×
= 625 #i;s
Lo;a djsa
31 ekpZ, 2017 dks fiadh, oqQjs'kh vkSj jkosQ'k dk rqyu i=k uhps fn;k gS%31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 25,000 Hkou 26,000
lap; dks"k 20,000 fofu;ksx 15,000
iw¡th% nsunkj 15,000
fiadh 15,000 izkI; foi=k 6,000
oqQjs'kh 10,000 LVkWd 12,000
jkosQ'k 10,000 35,000 jksdM+ 6,000
80,000 80,000
lk>snkjh lays[k esa ykHk foHkktu vuqikr 2%1%1 gS rFkk lk>snkj dh e`R;q dh fLFkfr esa, mlosQmrjkf/dkjh dks Hkqxrku fn;k tk,xkA(v) vafre rqyu i=k dh frfFk dks iw¡th [kkrs dk tek 'ks"kA(c) vafre rqyu i=k dh frfFk dks lap; dk HkkxA(l) e`R;q dh frfFk dks ykHk esa vkuqikfrd HkkxA iwjs gq, 3 o"kksZa dk vkSlr ykHk tek 10%A(n) [;kfr osQ :i esa fiNys 3 o"kksZa osQ oqQy ykHk esa vkuqikfrd HkkxA fiNys 3 o"kksZa dk
fuoy ykHk fuEu gS%#i;s
2015 16,000
2016 16,000
2017 15,400
01 vizSy, 2017 dks jkosQ'k dh e`R;q gks xbZA mlus e`R;q dh frfFk 5,000 #- rd fudkysgSaA fofu;ksx dks le ewY; ij cspk x;k rFkk jkosQ'k osQ mÙkjkf/dkjh dks Hkqxrku fd;k x;kA jkosQ'kosQ mÙkjkf/dkjh osQ fy, iw¡th [kkrk rS;kj djsaA
2018-19
231lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
bl vè;k; esa iz;qDr 'kCn
l lk>snkj dh lsokfuo`fÙkl lk>snkj dh e`R;ql vfHkykHk vuqikrl e`r lk>snkj osQ mÙkjkf/dkjhl mÙkjkf/dkjh [kkrk
lkjka'k
1- u;k ykHk foHkktu vuqikr% u;k ykHk foHkktu vuqikr og vuqikr gS ftlosQ varxZr ,d lk>snkj osQ lsokfuoÙkgksus@e`R;q osQ ckn 'ks"k lk>snkj Hkfo"; osQ ykHkksa dk foHkktu djrs gSaA
u;k Hkkx = iqjkuk Hkkx $ lsokfuo`Ùk lk>snkj osQ Hkkx dk vf/xzg.k
2- vfHkykHk vuqikr% vfHkykHk vuqikr og vuqikr gS ftlosQ varxZr fo|eku lk>snkj, fdlh lk>snkj dhlsokfuo`fÙk@ e`R;q osQ ckn mlosQ Hkkx dk vf/xzg.k djrs gSaA
3- [;kfr dk O;ogkj% ewyHkwr fu;e ;g gS fd vfHkykHk djus okys lk>snkj, R;kx djus okys lk>snkj dks [;kfrdh jkf'k dh {kfriwfrZ muosQ ('ks"k lk>snkjksa) dks gksus okys ykHk dh jkf'k ftruk gh djsaxsA
;fn [;kfr dks iqLrdksa esa igys ls gh n'kkZ;k x;k gS, rks lk>snkjksa osQ iw¡th [kkrs esa muosQ iqjkus ykHk foHkktuvuqikr esa uke djosQ vifyf[kr fd;k tk,xkA
4- ifjlaifÙk;ksa rFkk nkf;Roksa dk iqueZwY;kadu% fdlh lk>snkj osQ lsokfuo`Ùk gksus@ e`R;q osQ le; dqN ifjlaifÙk;k¡,slh jg tkrh gSa ftudks muosQ orZeku ewY; ij ugha n'kkZ;k tk ldrkA blh izdkj ;gka oqQN nkf;Ro ,sls gksrsgSa ftuosQ iQeZ }kjk n'kkZ;s x, ewY; rFkk Hkqxrku fd, tkus okys ewY; esa varj gksrk gSA
blosQ vykok, ;gk¡ oqQN xSj&vfHkfyf[kr ifjlaifÙk;k¡ vkSj nkf;Roksa dks Hkh vfHkysf[kr fd;k tkuk gksrk gSA
5- lafpr ykHk vkSj gkfu;k¡% lap; (lafpr ykHk) vkSj gkfu;k¡ lHkh lk>snkjksa ls lacaf/r gksrh gS rFkk budks Lkk>snkjksaosQ iw¡th [kkrs esa gLrkarfjr fd;k tkuk pkfg,A
6- lsokfuo`Ùk@e`r lk>snkj dks jkf'k dk Hkqxrku ,deq'r ;k fd'rksa osQ }kjk C;kt lfgr fd;k tkuk pkfg,A
7- fdlh lk>snkj osQ lsokfuo`Ùk gksus@e`R;q osQ le;, 'ks"k lk>snkj mudh iw¡th dk ;ksxnku muosQ ykHk foHkktuvuqikr esa djus dk fu.kZ; ys ldrs gSaA
vH;kl osQ fy, iz'u
y?kq mÙkjh; iz'u1- fdu&fdu ifjfLFkfr;ksa esa ,d lk>snkj iQeZ ls lsokfuo`Ùk gks ldrk gSA2- ,d lk>snkj dh lsokfuo`fÙk osQ le; fd, tkus okys fofHkUu lek;kstuksa dk o.kZu dhft,A
2018-19
232 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
3- R;kx vuqikr rFkk vfHkykHk vuqikr esa varj Li"V dhft,A4- fdlh lk>snkj osQ lsokfuo`fÙk@e`R;q osQ le; iQeZ dks viuh ifjlaifÙk;ksa dk ewY;kadu vkSj nkf;Roksa
osQ nksckjk fu/kZj.k dh vko';drk D;ksa gksrh gS\5- lsokfuo`Ùk@e`r lk>snkj iQeZ dh [;kfr esa mldk Hkkx ikus dk vf/dkjh D;ksa gksrk gS\
nh/Z mÙkjh; iz'u
1- lsokfuo`Ùk lk>snkjksa dks Hkqxrku djus osQ fofHkUu fof/;ksa dks le>kb,A2- vki e`r lk>snkj osQ ns; jkf'k dh x.kuk fdl izdkj djsaxsA3- fdlh lk>snkj osQ lsokfuofÙk osQ le; ;k mldh eR;q dh n'kk esa [;kfr osQ O;ogkj dk o.kZu dhft,A4- ,d lk>snkj dh e`R;q dh ?kVuk ij ykHk esa ls mlosQ Hkkx dh x.kuk djus oQh fofHkUu fof/;ksa dk
o.kZu dhft,A
la[;kRed iz'u
1- vi.kkZ, euh"kk vkSj lksfu;k ykHk dk foHkktu 3% 2%1 esa djrs gq, lk>snkj gSaA euh"kk lsokfuo`Ùk djrh gS rFkkiQeZ dh [;kfr dk ewY;kadu 1,80,000 #i;s fd;k x;kA vi.kkZ rFkk lksfu;k Hkfo"; osQ ykHkksa dk c¡Vokjk3% 2 osQ vuqikr esa djus dk fu.kZ; ysrh gSaA vko';d jkst+ukepk izfof"V;k¡ dhft,A(mÙkj% vi.kkZ iw¡th [kkrk uke 18,000 #i;s] lksfu;k iw¡th [kkrk uke] 42,000 #i;s] euh"kk iw¡th [kkrktek 60,000 #i;s )
2- laxhrk, ljkst rFkk 'kkafr lk>snkj gSa ykHk o gkfu dk foHkktu vuqikr 2% 3% 5 gS] iQeZ oQh iqLrdksa esa [;kfrdk ewY; 60,000 #- gSA laxhrk lsokfuo`Ùk gksrh gSA [;kfr dk ewY;kadu 90,000 #- gqvkA ljkst rFkk 'kkafrHkfo"; esa ykHk dk foHkktu cjkcj djus dk fu.kZ; ysrs gSaA vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA
3- fgeka'kw, xxu vkSj ueu lk>snkj gSa] mudk ykHk o gkfu foHkktu vuqikr 3% 2%1 gSA 31 ekpZ, 2007 dksueu lsokfuo`Ùk gksrk gSA bl frfFk dks iQeZ dh fofHkUu ifjlaifÙk;k¡ rFkk nkf;Ro bl izdkj gSa%
jksdM+ 10,000 #i;s, Hkou 1,00,000 #i;s, la;=k rFkk e'khujh 40,000 #i;s, LVkWd 20,000 #i;s,nsunkj 20,000 #i;s rFkk fofu;ksx 30,000 #i;s gSAueu osQ lsokfuo`Ùk gksus ij lk>snkjksa osQ chp fuEu ij lgefr gqbZ%(i) Hkou ij 20% âkl yxsxkA(ii) la;=k rFkk e'khujh ij 10% dk ßkl yxsxkA(iii) nsunkjksa ij Mwcr rFkk lafnX/ Í.k osQ fy, 5% dk izko/ku gksxkA(iv) LVkWd dk ewY;kadu 18,000 #i;s rFkk fofu;ksxksa dk 35,000 #i;s gqvkA vko';d jkst+ukepkizfof"V dk vfHkys[ku djrs gq, budk izHkko n'kkZb, rFkk iqueZwY;kadu [kkrk rS;kj djsaA
4- ujs'k, jktoqQekj rFkk fo'othr cjkcj osQ lk>snkj gSaA jktoqQekj lsokfuo`Ùk gksus dk fu.kZ; ysrk gSA lsokfuo`fÙkdh frfFk dks iQeZ dk rqyu i=k bl izdkj n'kkZ;k tkrk gS%
2018-19
233lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
lkekU; lap; 36,000 #i;s rFkk ykHk ,oa gkfu [kkrk (uke) 15,000 #i;s Ami;ZqDr dk izHkko n'kkZrs gq, vko';d jkst+ukepk izfof"V dk vfHkys[ku djsaA
5- fnfXot;, c`ts'k rFkk ijkozQe iQeZ esa lk>snkj gSa ftudk ykHk foHkktu vuqikr 2% 2%1 gSA 31 ekpZ, 2017
dks mudk rqyu i=k bl izdkj gS%
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 49,000 jksdM+ 8,000
lap; 18,500 nsunkj 19,000
fnfXot; dh iw¡th 82,000 LVkWd 42,000
c`ts'k dh iw¡th 60,000 Hkou 2,07,000
ijkozQe dh iw¡th 75,500 isVsaV 9,000
2,85,000 2,85,000
31 ekpZ, 2017 dks c`ts'k fuEu 'krksaZ ij lsokfuo`Ùk gksrk gS%(i) iQeZ dh [;kfr dk ewY;kadu 70,000 #i;s gqvk rFkk iqLrdksa esa ugha n'kkZ;k tk,xkA(ii) 2,000 #i;s ewY; osQ Mwcr Í.k dks vifyf[kr fd;kA(iii) isVsaV dks ewY; jfgr ekuk tk,xkA
iqueZwY;kadu [kkrk] lk>snkjksa osQ [kkrs rFkk cts'k osQ lsokfuoÙk gksus osQ ckn fnXfot; rFkk ijkozQe dk rqyui=k rS;kj djsaA(mÙkj% iqueZwY;kadu ij gkfu 11,000 #i;s, iw¡th [kkrksa osQ 'ks"k% fnfXot; 66,333 #i;s rFkk ijkozQe67,667 #i;s rFkk rqyu i=k dk ;ksx 2,74,000 #i;s)
6- jk/k, 'khyk rFkk ehuk lk>snkj gSa mudk ykHk rFkk gkfu foHkktu vuqikr 3% 2%1 gSA 01 vizSy, 2017 dks'khyk iQeZ ls lsokfuo`r gksrh gSA bl frfFk dks iQeZ dk rqyu i=k fuEu izdkj gS%
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
O;kikfjd ysunkj 3,000 gLrLFk jksdM+ 1,500
ns; foi=k 4,500 cSadLFk jksdM+ 7,500
cdk;k O;; 4,500 nsunkj 15,000
lkekU; lap; 13,500 LVkWd 12,000
iw¡th% dkj[kkuk ifjlj 22,500
jk/k 15,000 ;a=k 8,000
'khyk 15,000 [kqys vkSt+kj 4,000
ehuk 15,000 45,000
70,500 70,500
2018-19
234 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
'krsZa fuEu gSa%(v) iQeZ dh [;kfr dk ewY;kadu 13,000 #i;s gSA(c) cdk;k O;; 3,750 #i;s rd de gq,A(l) e'khujh rFkk [kqys vkSt+kj dk ewY;kadu iqLrd ewY; ls 10» de gksxkA(n) dkj[kkuk ifjlj dk iqueZwY;kadu 24,300 #i;s gqvkArS;kj djsa%1- iqueZwY;kadu [kkrk_2- lk>snkjksa osQ iw¡th [kkrs_ rFkk3- 'khyk osQ lsokfuo`Ùk gksus osQ ckn iQeZ dk rqyu i=kA(mÙkj% iqueZwY;kadu ij ykHk 13,500 #i;s, iw¡th [kkrksa dk 'ks"k% jk/k 19,050 #i;s rFkk ehuk 16,350
#i;s, rqyu i=k dk ;ksx 71,100 #i;s )7- iadt, ujs'k rFkk lkSjHk lk>snkj gSa mudk ykHk foHkktu vuqikr 3% 2%1 gSA ujs'k us chekjh osQ dkj.k iQeZ
ls lsokfuo`fÙk yhA bl frfFk dks iQeZ dk rqyu i=k fuEu gS%
iadt] ujs'k vkSj lkSjHk dh iqLrosaQ31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
lkekU; lap; 12,000 cSad 7,600
fofo/ ysunkj 15,000 nsunkj 6,000
ns; foi=k 12,000 ?kVk;k% lafnX/ Í.kksa (400) 5,600
cdk;k osru 2,200 osQ fy, izko/kudkuwuh gkfu osQ fy, izko/ku 6,000 LVkWd 9,000
iw¡th% i+QuhZpj 41,000
iadt 46,000 ifjlj 80,000
ujs'k 30,000
lkSjHk 20,000 96,000
1,43,200 1,43,200
vfrfjDr lwpuk,¡
(i) ifjlj dk ewY; 20% vf/d gqvk, LVkWd 10% ls de gqvk rFkk nsunkjksa ij lafnX/ Í.k osQ fy,5% dk izko/ku djsaA dkuwu ls gkfu osQ fy, 1,200 #i;s dk izko/ku cuk,¡ rFkk i+QuhZpj dk ewY;45,000 #i;s vf/d gqvkA
(ii) iQeZ dh [;kfr dk ewY;kadu 42,000 #i;s fd;k x;kA(iii) ujs'k osQ iw¡th [kkrs ls 26,000 #i;s dk Í.k esa gLrkarj.k fd;k x;k rFkk 'ks"k dk Hkqxrku cSad
ls fd;k x;kA ;fn vko';d gqvk rks cSad ls Í.k fy;k tk,xkA
2018-19
235lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
(iv) iadt rFkk lkSjHk us ;g fu.kZ; fy;k fd ykHk o gkfu osQ foHkktu dk u;k vuqikr 5%1 gksxkAujs'k osQ lsokfuo`Ùk gksus osQ ckn vko';d cgh [kkrk rFkk rqyu i=k rS;kj djsaA(mÙkj% iqueZwY;kadu ij ykHk 8,000 #i;s , iadt osQ iw¡th [kkrs dk 'ks"k 47,000 #i;s rFkk lkSjHk25,000 #i;s] ujs'k osQ iw¡th [kkrs dk ;ksx 54,000 #i;s, rqyu i=k dk ;ksx 1,54,800 #i;s)
8- iquhr, iadt rFkk iEeh O;kikj esa lk>snkj gSa] viuk ykHk rFkk gkfu foHkktu 2%2%1 osQ vuqikr esa djrs gSaA31 ekpZ, 2017 dks rqyu i=k bl izdkj gS%
iquhr, iadt rFkk iEeh dh iqLrosaQ31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 1,00,000 cSadLFk jksdM+ 20,000
iw¡th [kkrs% LVkWd 30,000
iquhr 60,000 fofo/ nsunkj 80,000
iadt 1,00,000 fofu;ksx 70,000
iEeh 40,000 2,00,000 i+QuhZpj 35,000
lap; 50,000 Hkou 1,15,000
3,50,000 3,50,000
30 flracj, 2017 dks iEeh dh e`R;q gks xbZA lk>snkjh lays[k esa fuEu iwoZ fufnZ"V gSa%(i) e`r lk>snkj e`R;q dh frfFk rd osQ ykHk dk vf/dkjh gksxk ftldh x.kuk fiNys o"kZ osQ ykHk
vk/kj ij gksxhA(ii) og iQeZ esa vius Hkkx dh [;kfr dk vf/dkjh gksxk ftldh x.kuk vafre pkj o"kksZa osQ vkSlr ykHk
osQ rhu o"kksZa esa ozQ; osQ vk/kj ij dh tk,xhA vafre pkj foÙkh; o"kksZa dk ykHk bl izdkj gS&2013&14 osQ fy, 80,000 #i;s , 2014&15 osQ fy, 50,000 #i;s , 2015&16 osQ fy, 40,000
#i;s, 2016&17 osQ fy, 30,000 #i;s, eR;q dh frfFk rd er lk>snkj osQ vkgj.k 10,000 #i;sesaA iw¡th ij C;kt 12% izfr o"kZ fn;k tk,xkA'ks"k lk>snkj mlosQ mÙkjkf/dkjh dks 15,400 #i;s dk Hkqxrku rqjar djus osQ fy, lger gks tkrs
gSa vkSj cdk;k 'ks"k 12» izfro"kZ C;kt lfgr pkj cjkcj okf"kZd fd'rksa esa fn;k tk,xkA iEeh dk iw¡th[kkrk, mlosQ mÙkjkf/dkjh dk [kkrk ns; jkf'k osQ fuiVkjs dh frfFk rd fn[kkb,A(mÙkj% oqQy ns; jkf'k 75,400 #-)
9- 31 ekpZ, 2017 dks izrhd, jkWdh rFkk oqQ'ky dk rqyu i=k fuEu izdkj gS%
2018-19
236 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
izrhd] jkWdh vkSj oqQ'ky dh iqLrosaQ31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 16,000 izkI; foi=k 16,000
lkekU; lap; 16,000 i+QuhZpj 22,600
iw¡th [kkrs% LVkWd 20,400
izrhd 30,000 fofo/ nsunkj 22,000
jkWdh 20,000 cSadLFk jksdM+ 18,000
oqQ'ky 20,000 70,000 gLrLFk jksdM+ 3,000
1,02,000 1,02,000
30 twu, 2017 dks jkWdh dh e`R;q gks xbZA lk>snkjh lays[k dh 'krksZa osQ vuqlkj, e`r lk>snkj dk mÙkjkf/dkjhfuEu dk vf/dkjh gksxk%(v) lk>snkj osQ iw¡th [kkrs osQ uke 'ks"k dkA(c) iw¡th ij 5% izfro"kZ C;kt dkA(l) xr rhu o"kksZa osQ vkSlr ykHk osQ nksxqus osQ vk/kj ij [;kfr esa HkkxA(n) xr o"kZ osQ ykHk osQ vk/kj ij xr foÙkh; o"kZ dh lekfIr ls e`R;q dh frfFk rd ykHk esa HkkxA
31 ekpZ, 2015, 31 ekpZ, 2016 rFkk 31 ekpZ, 2017 dks lekIr o"kZ osQ ykHk ozQe'k% 12,000 #i;s,16,000 #i;s, rFkk 14,000 #i;s gSA ykHk dk foHkktu iw¡th vuqikr esa fd;k tk,xkA
vko';d jkst+ukepk izfof"V;k¡ ns rFkk jkWdh dk iw¡th [kkrk cuk, tks fd mlosQ mÙkjkf/dkjh dks fn;k tk,xkA(mÙkj%& jkWdh osQ mÙkjkf/dkjh dk [kkrk 33,821 #i;s )
10- ukajx, lwjh vkSj ctkt ,d iQeZ esa lk>snkj gSA mudk ykHk rFkk gkfu foHkktu ozQe'k% 1
2,
1
6 vkSj
1
3 gSA
01 vizSy, 2017 dks rqyu i=k bl izdkj gS%
ukjax] lwjh vkSj ctkt dh iqLrosaQ01 vizSy] 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 12,000 iw.kZ LokfeRo ifjlj 40,000
fofo/ ysunkj 18,000 e'khujh 30,000
lap; 12,000 i+QuhZpj 12,000
iw¡th [kkrs% LVkWd 22,000
ukjax 30,000 fofo/ nsunkj 20,000
lwjh 20,000 ?kVk;k% lafnX/ Í.kksa ctkt 38,000 88,000 osQ fy, izko/ku (1,000) 19,000
jksdM+ 7,000
1,30,000 1,30,000
2018-19
237lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
ctkt iQeZ ls lsokfuo`r gqvk rFkk lk>snkj fuEu ij lger gq,%(v) iw.kZ LokfeRo ifjlj rFkk i+QuhZpj dk ewY;kadu ozQe'k% 20% rFkk 15% vf/d ij gqvkA(c) e'khujh rFkk iQuhZpj dk ewY;kadu ozQe'k% 10% rFkk 7% de ij gqvkA(l) Mwcr Í.k osQ fy, izko/ku 1,500 #i;s rd c<+k;k x;kA(n) ctkt osQ lsokfuo`Ùk gksus ij [;kfr dk ewY;kadu 21,000 #i;s ij gqvkA(;) fo|eku lk>snkjksa us ;g fu.kZ; fy;k fd ctkt dh lsokfuofÙk osQ ckn iw¡th dks u, ykHk gkfu foHkktu
vuqikr osQ vuqlkj lek;ksftr djsaxsAiw¡th [kkrs esa vkf/D;@deh dks orZeku [kkrs osQ }kjk lek;ksftr fd;k tk,xkAiquxZfBr iQeZ dk rqyu i=k rFkk vko';d cgh [kkrs rS;kj djsaA(mÙkj% iqueZwY;kadu ij ykHk 6,960 #i;s , iw¡th [kkrksa esa 'ks"k% ukajx 49,230 #i;s rFkk lwjh 16,410 #i;sActkt osQ iw¡th [kkrs esa tek 'ks"k 41,320 #i;s)
11- 31 ekpZ, 2017 dks jkts'k, izeksn rFkk fu'kkar dk rqyu i=k fuEu gS] tks fd vius ykHk dks iw¡th osQ vuqlkjfoHkkftr djrs gSa%
jkts'k, izeksn rFkk fu'kkar dh iqLrosQa31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 6,250 dkj[kkuk Hkou 12,000
fofo/ ysunkj 10,000 nsunkj 10,500
lap; fuf/ 2,750 ?kVk;k% izko/ku 500 10,000
iw¡th [kkrs% izkI; foi=k 7,000
jkts'k 20,000 LVkWd 15,500
izeksn 15,000 la;a=k o e'khujh 11,500
fua'kkr 15,000 50,000 cSad 'ks"k 13,000
69,000 69,000
rqyu i=k dh frfFk dks izeksn lsokfuo`Ùk gksrk gS rFkk fuEu lek;kstu fd, tk,¡xs%(v) LVkWd dk ewY;kadu iqLrd ewY; ls 10% de ij gksxkA(c) dkj[kkuk Hkou dk 12% vf/d ij ewY;kadu gksxkA(l) lafnX/ Í.k osQ fy, lap; dk 5% rd izko/ku djsaA(n) dkuwuh izHkkj dk lap; 265 #i;s rd cuk;k tk,xkA(;) iQeZ dh [;kfr dk ewY;kadu 10,000 #i;s gksxkA(iQ) u;h iQeZ dh iw¡th 30,000 #i;s gksxhA fo|eku lk>snkj fu.kZ; ysrs gSa fd mudh iw¡th u, ykHk
foHkktu vuqikr 3% 2 osQ vuqlkj gksxhA
2018-19
238 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
izeksn osQ iw¡th [kkrs dks Í.k [kkrs esa gLrkarfjr djus osQ i'pkr iquxZfBr iQeZ dk rqyu i=k rS;kj djsa rFkkjkst+ukepk izfof"V nasA(mÙkj% iqueZwY;kadu ij gkfu 400 #i;s, iw¡th [kkrksa dk 'ks"k% jkts'k 18,940 #i;s rFkk fu'kkar 14,705
#i;s, izeksn dk Í.k 18,705 #i;s] rqyu i=k dk ;ksx 65,220 #i;s )12- 31 ekpZ, 2017 dks tSu, xqIrk vkSj efyd dk rqyu i=k fuEu gS%
tSu, xqIrk vkSj efyd dh iqLrosaQ31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofo/ ysunkj 19,800 Hkwfe vkSj Hkou 26,000
Vsyhi+Qksu fcy cdk;k 300 ck¡M 14,370
ns; [kkrs 8,950 jksdM+ 5,500
lafpr ykHk 16,750 izkI; foi=k 23,450
iw¡th% fofo/ nsunkj 26,700
tSu 40,000 LVkWd 18,100
xqIrk 60,000 dk;kZy; i+QuhZpj 18,250
efyd 20,000 1,20,000 la;a=k o e'khujh 20,230
dai;wVj 13,200
1,65,800 1,65,800
lk>snkj vius ykHk dk foHkktu 5% 3% 2 osQ vuqikr esa djrs gSaA 01 vizSy] 2017 dks efyd lsokfuo`r gksusdk fu.kZ; ysrk gS rFkk O;kikj esa mlosQ Hkkx dh x.kuk ifjlaifÙk;ksa vkSj nkf;Roksa dk iqueZwY;kadu fuEu 'krksZaaij djsaxs%LVkWd 20,000 #i;s, dk;kZy; i+QuhZpj 14,250 #i;s, la;a=k rFkk e'khujh 23,530 #i;s, Hkwfe vkSj Hkou20,000 #i;s AlafnX/ Í.k osQ fy, 1,700 #i;s dk izko/ku cuk,¡xsA iQeZ dh [;kfr dk ewY;kadu 9,000 #i;s gksxkAfo|eku lk>snkj efyd dks lsokfuo`fÙk ij 16,500 #i;s dk jksdM+ Hkqxrku djus osQ fy, lger gq,A jksdM+dk ;ksxnku fo|eku lk>snkj 3% 2 osQ vuqikr esa djsaxsA efyd osQ iw¡th [kkrs osQ 'ks"k dks Í.k ekusaxsAiquxZfBr iQeZ dk iqueZwY;kadu [kkrk, iw¡th [kkrs rFkk rqyu i=k rS;kj djsaA
13- vkjrh, Hkkjrh vkSj lhek lk>snkj gSaA mudk ykHk foHkktu vuqikr 3% 2%1 gSA ekpZ 31, 2017 dks mudkrqyu i=k bl izdkj gS%
2018-19
239lk>snkjh iQeZ dk iquxZBu — lk>snkj dh lsokfuo`fÙk@e`R;q
vkjrh, Hkkjrh vkSj lhek dh iqLrosQa31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ns; foi=k 12,000 Hkou 21,000
ysunkj 14,000 gLrLFk jksdM+ 12,000
lkekU; lap; 12,000 cSad 13,700
iw¡th% nsunkj 12,000
vkjrh 20,000 izkI; foi=k 4,300
Hkkjrh 12,000 LVkWd 1,750
lhek 8,000 40,000 fofu;ksx 13,250
78,000 78,000
12 twu, 2017 dks Hkkjrh dh eR;q gks xbZ, lk>snkjh lays[k osQ vuqlkj mlosQ mÙkjkf/dkjh dks fuEu dk Hkqxrkufd;k tk,xk%(v) mldh e`R;q osQ le; iw¡th [kkrs dk 'ks"k 10% izfr o"kZ dh nj ls C;kt lfgrA(c) lap; dks"k esa mldk vkuqikfrd fgLlkA(l) bl le;kof/ osQ fy, mlosQ Hkkx dk ykHk bl le; gq, foozQ; ij vk/kfjr gS, tks fd
1,00,000 #i;s gSA fiNys rhu o"kksZa osQ nkSjku foozQ; ij ykHk dh nj 10% gSA(n) [;kfr dh x.kuk mlosQ ykHk esa Hkkx osQ vuqlkj fiNys rhu o"kksZa osQ vkSlr ykHk esa ls 20%
?kVkdj mlosQ nksxqus osQ cjkcj dh tk,xhA fiNys o"kksZa dk ykHk bl izdkj gS%2015 8,200 #i;s2016 9,000 #i;s2017 9,800 #i;s
fofu;ksx dks 16,200 esa foozQ; fd;k x;k rFkk mlosQ mÙkjkf/dkjh dks Hkqxrku gqvkAvko';d jkst+ukepk izfof"V djsa rFkk Hkkjrh osQ mÙkjkf/dkjh dk [kkrk cukb,A
14- fuR;, lR;, rFkk feF; lk>snkj gSa ftudk ykHk o gkfu foHkktu vuqikr 5% 3% 2 gSA 31 ekpZ, 2017 dksmudk rqyu i=k bl izdkj gS%
2018-19
240 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fuR;] lR; vkSj feF; dh iqLrosQa31 ekpZ, 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 14,000 fofu;ksx 10,000
lap; dks"k 6,000 [;kfr 5,000
iw¡th% ifjlj 20,000
fuR; 30,000 isVsaV 6,000
lR; 30,000 e'khujh 30,000
feF; 20,000 80,000 LVkWd 13,000
nsunkj 8,000
cSad 8,000
1,00,000 1,00,000
01 ebZ, 2016 dks feF; dh e`R;q gksrh gSA lk>snkjksa rFkk feF; osQ mÙkjkf/dkjh osQ chp esa le>kSrk bl izdkjgS%(v) iQeZ dh [;kfr dk ewY;kadu pkj o"kZ osQ vkSlr ykHk osQ 2½ xq.ksa osQ cjkcj gksxkA pkj o"kZ dk
ykHk gS% 2013 esa 13,000 #i;s, 2014 esa 12,000 #i;s, 2015 esa 16,000 #i;s rFkk 2016
esa 15,000 #i;s A(c) isVsaV dk ewY;kadu 8,000 #i;s, e'khujh 25,000 #i;s rFkk ifjlj 25,000 #i;s gqvkA(l) feF; osQ fgLls osQ ykHk dh x.kuk o"kZ 2017 osQ ykHk osQ vk/kj ij gksxhA(;) 4,200 #i;s dk rqjar Hkqxrku fd;k tk,xk rFkk 'ks"k jkf'k dks 4 cjkcj v/Z&okf"kZd fd'rksa esa
10% dh nj ls C;kt lfgr fd;k tk,xkAÅijfyf[kr osQ izHkko dks n'kkZrs gq, vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkkmÙkjkf/dkjh osQ [kkrs dks n'kkZb;s tc rd mldk iw.kZ Hkqxrku u gksA 31 ekpZ, 2017 dkslek;kstuksa osQ izHkko osQ i'pkr, fuR; rFkk lR; dk rqyu i=k rS;kj djsaA
Lo;a tk¡fp, dh tk¡p lwph
Lo;a tk¡fp, 11. (c) 2. (l) 3. (c) 4. (v)
Lo;a tk¡fp, 21. (v) 2. (v) 3. (l) 4. (c)
2018-19
vkius lk>snkj osQ izos'k, lsokfuo`fÙk rFkk e`R;q osQ i'pkr lk>snkjhiQeZ osQ iquxZBu osQ lanHkZ esa vè;;u fd;k gSA ,slh fLFkfr esa orZekulk>snkjh dk fo?kVu gksrk gS, fdarq iQeZ mlh uke ls viusfØ;kdykiksa dks tkjh j[krh gSA nwljs 'kCnksa esa ;g lk>snkjh dkfo?kVu gS u fd iQeZ dkA lk>snkjh vfèkfu;e 1932 dh /kjk 39
osQ vuqlkj lHkh lk>snkjksa osQ eè; lk>snkjh osQ fo?kVu dks iQeZ dkfo?kVu dgrs gSaA blls vk'k; gS fd vf/fu;e leLr lk>snkjksa osQeè; vkSj oqQN lk>snkjksa osQ eè; laca/ foPNsn esa Hksn djrk gS, rFkkleLr lk>snkjksa osQ chp laca/ksa osQ lekiu dks lk>snkjh iQeZ dkfo?kVu dgk tkrk gSA bl rjg iQeZ dk vfLRkRo lekIr gks tkrk gSrFkk fo?kVu osQ i'pkr iQeZ iqLrdksa dks can djus dh xfrfof/;ksa osQvfrfjDr dksbZ vkSj dk;Z ugha fd;k tkrk iQeZ osQ fo?kVu osQ i'pkrleLr ifjlaifÙk;ksa dks cspk rFkk lHkh nkf;Roksa dk Hkqxrku dj fn;ktkrk gSA
5-1 lk>snkjh dk fo?kVu
tSlk igys Hkh of.kZr fd;k x;k gS fd lk>snkjh osQ fo?kVu lslk>snkjksa osQ eè; laca/ iquxZfBr gks tkrs gSaA ijarq iQeZ vius O;olk;dks igys dh Hkk¡fr djrh gSA lk>snkjh dk fo?kVu fuEu izdkj ls gksldrk gS%
(1) lk>snkjksa osQ eè; ykHk foHkktu vuqikr esa ifjorZu_(2) u, lk>snkj dk izos'k_(3) lk>snkj dk vodk'k xzg.k djuk_(4) lk>snkj dh e`R;q_(5) lk>snkj dk fnokfy;k gksuk_
vf/xe mís';
bl vè;k; dks i<+us osQ mijkarvki %
l lk>snkjh iQEkZ osQ fo?kVu osQvFkZ dks le> losaQxs_
l lk>snkjh osQ fo?kVu rFkklk>snkjh iQeZ osQ eè; varjdj ik,¡xs_
l lk>snkjh iQeZ osQ fo?kVu dhfofHkUUk fof/;ksa dk o.kZu djlosaQxs_
l lHkh lk>snkjksa osQ eè; nkoksa osQfu/kZj.k osQ fu;eksa dk o.kZudj losaQxs_
l olwyh [kkrk rS;kj dj ik,¡xs_
l [kkrksa dks can djus osQ fy,rFkk lk>snkjks a osQ nkoksa dkfuiVkjk djus osQ fy, vko';djkstukepk izfof"V rFkk cgh [kkrksadks rS;kj dj losQaxsA
lk>snkjh iQeZ dk fo?kVu 5
2018-19
242 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
(6) fufnZ"V dk;Z dk lekiu, ;fn lk>snkjh blh osQ fy, xfBr dh xbZ gks_ rFkk(7) lk>snkjh dh vofèk dk lekiu ;fn lk>snkjh ,d fu/kZfjr le; vofèk osQ fy, dh xbZ FkhA
5-2 iQeZ dk fo?kVu
lk>snkjh iQeZ dk fo?kVu U;k;ky; osQ vkns'k ls ;k U;k;ky; osQ n[ky osQ fcuk ;k bl [kaM esa ckn esa of.kZrvU; rjhdksa ls gks ldrk gSA mYys[kuh; gS fd iQeZ dk fo?kVu gksus ij lk>snkjh dk fo?kVu vo'; gks tk,xkAiQeZ dk fo?kVu fuEu esa ls fdlh Hkh izdkj gks ldrk gS%1- le>kSrs }kjk fo?kVu % iQeZ dk fo?kVu fuEu ifjfLFkfr;ksa esa gks ldrk gS%
(v) lHkh lk>snkjksa dh lgefr }kjk_(c) lk>snkjksa osQ eè; vuqcaèk osQ vuqlkjA
2- vfuok;Z fo?kVu % iQeZ dk vfuok;Z fo?kVu fuEu ifjfLFkfr;ksa esa gksrk gS%(v) tc dksbZ ,d lk>snkj ;k LkHkh lk>snkj fnokfy;k gks tk,¡, ;k fdlh vuqcaèk dks djus esas
v{ke gks tk,¡_(c) tc iQeZ dk O;olk; xSj&dkuwuh gks tk,_ vFkok(l) tc dksbZ ,slh fLFkfr iSnk gks tk, fd lk>snkjh iQeZ dk O;olk; xSj&dkuwuh gks tk,,
mnkgj.kkFkZ tc ,d lk>snkj ,sls ns'k dk ukxfjd gks ftldk Hkkjr osQ lkFk ;q¼ ?kksf"kr gkstk,A
3- vfuf'prrk dh fLFkfr esa % lk>snkjksa osQ chp vuqcaèk dh fLFkfr esa iQeZ dk fo?kVu %(v) ;fn ,d fu/kZfjr vof/ osQ fy, xfBr gS rks ml vof/ osQ lekiu ij_(c) ;fn ,d ;k vf/d miØe osQ fy, xfBr gS rks mlosQ iwjk gksus ij_(l) lk>snkj dh e`R;q ij_ vFkok(n) lk>snkj osQ fnokfy;k ?kksf"kr gksus ij gksrk gSA
4- lwpuk }kjk fo?kVu % LoSfPNd lk>snkjh dh fLFkfr esa ;fn ,d lk>snkj vU; lk>snkjksa dks fyf[krlwpuk nsdj lk>snkjh iQeZ osQ fo?kVu dh bPNk O;Dr djrk gSA
5- U;k;ky; }kjk fo?kVu % ,d lk>snkj dh ;kfpdk ij, fuEu fLFkfr;ksa esa U;k;ky; iQeZ osQ fo?kVudk vkns'k ns ldrk gS%(v) tc dksbZ lk>snkj ekufld larqyu [kks ns_(c) tc dksbZ lk>snkj LFkk;h :i ls lk>snkj osQ dÙkZO;ksa dk ikyu djus esa v{ke gks_(l) tc dksbZ lk>snkj dqizcaèk dk nks"kh gks ftlls fd iQeZ osQ O;kikj ij foijhr izHkko iM+us dh
vk'kadk gks_(n) tc dksbZ lk>snkj tkucw> dj ckj&ckj lk>snkjh vuqcaèk dk mYya?ku djrk gS_(b) tc dksbZ lk>snkj iQeZ esa viuk laiw.kZ fgr fdlh rhljs i{k dks gLrkarfjr dj ns_(iQ) tc iQeZ dks O;olk; pykus ls gkfu osQ vfrfjDr dqN u gks_ vFkok(t) tc U;k;ky; iQeZ osQ fo?kVu dks Bhd o U;k;laxr le>sA
2018-19
243lk>snkjh iQeZ dk fo?kVu
lk>snkjh dk fo?kVu vkSj lk>snkjh iQeZ osQ fo?kVu esa varj
vkèkkj lk>snkjh dk fo?kVu lk>snkjh iQeZ dk fo?kVu
1- O;olk; dh O;olk; dk lekiu iQeZ dk O;olk; canlekfIr ugha gksrkA gks tkrk gSA
2- ifjlaifÙk;ksa ,oa ifjlaifÙk;ksa ,oa nkf;Roksa dk ifjlaifÙk;ksa dk foØ; fd;k tkrk gSnkf;Roksa dh O;oLFkk iqueZwY;kadu fd;k tkrk gS rFkk nkf;Roksa dk Hkqxrku fd;k tkrk gSaA
vkSj Uk;k rqyu i=k rS;kj fd;ktkrk gSA
3- U;k;ky; dk gLr{ksi U;k;ky; dk gLr{ksi ugha gksrk iQeZ dk fo?kVu U;k;ky; osQ vkns'kD;ksafd lk>snkjh dk fo?kVu vkilh }kjk fd;k tk ldrk gSAle>kSrs osQ }kjk gksrk gSA
4- vkfFkZd lacaèkksa esa lk>snkjksa osQ eè; vkfFkZd laca/ lk>snkjksa osQ vkfFkZd lacaèk lekIrifjorZu tkjh jgrs gSa fdarq ifjofrZr :i esaA gks tkrs gSaA
5- iqLrdksa dk can gksuk O;olk; osQ lekIr u gksus cfg;ksa dks can dj fn;k tkrk gSAosQ dkj.k bldh vko';drkugha gksrhA
6- vU; fo?kVu iQeZ dk lekiu vko';d ugha lk>snkjh dk fo?kVu vko';d gSA
Loa; tk¡fp, 1
fuEu dFkuksa esa dkj.k lfgr lR; ;k vlR; dk mYys[k djs %
1- lk>snkjh dk fo?kVu, iQeZ osQ fo?kVu ls fHkUu gSA2- lk>snkj dh e`R;q ij lk>snkjh dk fo?kVu gks tkrk gSA3- lHkh lk>snkjksa dh lgefr ls iQeZ dk fo?kVu gks tkrk gSA4- lk>snkj osQ vodk'k xzg.k djus ij iQeZ dk fuf'pr fo?kVu gks tkrk gSA5- iQeZ osQ fo?kVu ij lk>snkjh dk fo?kVu fuf'pr gksrk gSA6- iQeZ dk vfuok;Z lekiu gks tkrk gS tc lHkh lk>snkj ;k ,d osQ vfrfjDr lHkh lk>snkj fnokfy;k
gks tk,¡A7- ,d lk>snkj osQ fof{kIr gksus dh fLFkfr esa U;k;ky; iQeZ osQ lekiu dk vkns'k ns ldrk gSA8- U;k;ky; osQ gLr{ksi osQ fcuk lk>snkjh dk fo?kVu laHko ugha gSA
5-3 [kkrksa dk fuiVkjkiQeZ dk fo?kVu gksus ij, iQeZ viuk O;olk; can dj nsrh gS vkSj [kkrksa dk fu/kZj.k dj fn;k tkrk gSAblosQ fy, iQeZ viuh ifjlaifÙk;ksa dk fuiVkjk, vius fo#¼ lHkh nkf;Roksa dk Hkqxrku dj nsrh gSA bl
2018-19
244 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lanHkZ esa ;g mYys[kuh; gS fd lk>snkjksa osQ eè; le>kSrs osQ vkèkkj ij lk>snkjh vfèkfu;e 1932 dh/kjk 48 osQ vuqlkj fuEu fu;e ykxw gksaxs%(v) gkfu;ksa dk O;ogkj
gkfu, iw¡th esa deh lfgr ns; gksaxs%(i) izFke ykHk esa ls_(ii) blosQ i'pkr lk>snkjksa dh iw¡th esa ls_ rFkk(iii) varr% ;fn vko';d gks rks lk>snkjksa }kjk vius ykHk&foHkktu vuqikr esa O;fDrxr :i esaA
(c) ifjlaifÙk;ksa dk mi;ksxiQeZ dh ifjlaifÙk;k¡, lk>snkjksa }kjk iw¡th esa deh dks iwjk djus osQ fy, fd, x, va'knku lfgrfUkEu izdkj rFkk Øe ls iz;qDr gksxk%
(i) iQeZ osQ Í.k dk vU; i{kksa dks Hkqxrku_(ii) lk>snkjksa }kjk iQeZ dks fn, x, vfxze tks fd iw¡th ls fHkUu gS (mnkgj.kkFkZ lk>snkj ls Í.k)
dks izR;sd lk>snkj dks vkuqikfrd Hkqxrku djsxk_(iii) iw¡th [kkrs esa tks lk>snkjksa dks ns; gSa] izR;sd lk>snkj dk vkuqikfrd Hkqxrku gksxk_ rFkk(iv) 'ks"k jkf'k ;fn dksbZ gS] LkHkh lk>snkjksa esa muosQ ykHk foHkktu vuqikr esa foHkkftr gksxhAbl rjg ifjlaifÙk;ksa ls olwy jkf'k, lk>snkjksa ls va'knku osQ lkFk ;fn vko';d gks rks, bldk mi;ksx
loZizFke iQeZ osQ cká nkf;Roksa osQ Hkqxrku tSls ysunkj, Í.k, cSad vfèkfod"kZ, ns;&foi=k vkfn osQ fy,fd;k tk,xkA (;g è;ku jgs fd lqjf{kr Í.k dk Hkqxrku vlqjf{kr Í.k ls igys gksxk) 'ks"k jkf'k dkmi;ksx lk>snkjksa }kjk iQeZ dks fn, x, Í.k rFkk vfxze osQ Hkqxrku osQ fy, gksxk (;fn 'ks"k jkf'k vi;kZIrgks rks Í.k rFkk vfxze dk Hkqxrku vuqikfrd :i ls gksxk) rFkk vfrfjDr 'ks"k vxj dksbZ gks rks mldkmi;ksx ykHk rFkk gkfu dk lek;kstu djus osQ i'pkr iw¡th [kkrksa osQ 'ks"k dk fu/kkZj.k djus esa gksxkAO;fDrxr Í.k rFkk iQeZ osQ Í.k% tc lk>snkjksa osQ O;fDrxr Í.k rFkk iQeZ osQ Í.k lkFk&lkFk gksrs gSaogk¡ vfèkfu;e dh èkkjk 49 osQ fuEu fu;e ykxw gksaxs%
(v) iQeZ dh ifjlaifÙk;ksa dk iz;ksx loZizFke iQeZ osQ Í.kksa osQ Hkqxrku osQ fy, fd;k tk,xk rFkkvf/D; jkf'k] ;fn dksbZ gks rks] lk>snkjksa esa muosQ nkoksa osQ vuqlkj foHkkftr gksxh ftldkmi;ksx vusd futh nkf;Roksa osQ Hkqxrku osQ fy, fd;k tk,xkA
(c) lk>snkj dh futh ifjlaifÙk;ksa dk mi;ksx loZizFke mlosQ futh Í.kksa osQ Hkqxrku osQ fy, fd;ktk,xk rFkk 'ks"k jkf'k ;fn dksbZ gS rks mldk mi;ksx iQeZ osQ Í.kksa osQ Hkqxrku osQ fy, mlfLFkfr esa gksxk ;fn iQeZ osQ nkf;Ro iQeZ dh ifjlaifÙk;ksa ls vfèkd gSA
;g è;ku jgs fd lk>snkjksa dh futh ifjlaifÙk;ksa esa mldh iRuh vkSj cPpksa dh futhifjlaifÙk;ksa dks 'kkfey ugha fd;k tk,xkA vr% ;fn iQeZ dh ifjlaifÙk;k¡ iQeZ osQ nkf;Roksa dkHkqxrku djus osQ fy, i;kZIr ugha gS rks lk>snkjksa dks viuh fuoy futh ifjlaifÙk;ksas (futhifjlaifÙk;ksa esa ls futh nkf;Roksa dks ?kVkdj) esa vfHknku fd;k tk,xkA
2018-19
245lk>snkjh iQeZ dk fo?kVu
fdlh lk>snkj dh mlosQ iw¡th [kkrs esa deh gksus ij ;ksxnku esa vleZFkrk
lk>snkjksa osQ eè; ys[kksa osQ fu/kZj.k osQ lacaèk esa ;g ,d è;ku nsus ;ksX; rF; gS & tc ,d lk>snkj mlosQiw¡th [kkrksa esa deh osQ izfr ;ksxnku nsus esa vleFkZ gksrk gS ([kkrk uke 'ks"k n'kkZrk gS) rks ,slh fLFkfresa og fnokfy;k dgykrk gS vkSj og jkf'k tks mlls izkIr ugha gqbZ gS ,d iQeZ osQ fy, iw¡thxr gkfuekuh tkrh gSA fdlh le>kSrs osQ vHkko esa, bl iw¡thxr gkfu dks 'ks"k lk>snkjksa }kjk tks fd xkjuj cukeejs osQ fl¼kar dh rjg lgu fd;k tk,xk] tks fd ;g n'kkZrk gS fd iQeZ osQ fo?kVu dh frfFk ij ;giw¡thxr gkfu 'kksè; lk>snkjksa }kjk muosQ iw¡th osQ vuqikfrd lgu djuh gksxhA gkyk¡fd fnokfy;k lk>snkjosQ lacaèk esa lk>snkjh iQeZ osQ fo?kVu ij ys[kk O;ogkj, bl fLFkfr esa ugha fy;k tk,xkA
5-4 ys[kkadu O;ogkjtc iQeZ dk fo?kVu gksrk gS rks iQeZ dh iqLrosaQ can dj nh tkrh gS vkSj ifjlaifÙk;ksa dh olwyh rFkknkf;Roks osQ Hkqxrku osQ i'pkr gksus okyh gkfu ;k YkkHk dh x.kuk dh tkrh gS, ftlosQ fy, olwyh [kkrkrS;kj fd;k tkrk gSA bl [kkrs osQ ekè;e }kjk ifjlaifÙk;ksa ls olwyh rFkk nkf;Roksa osQ Hkqxrku osQ i'pkrfuoy izHkko (ykHk ;k gkfu) dk fu/kZj.k djosQ lk>snkjksa osQ iw¡th [kkrs esa muosQ ykHk foHkktu vuqikresa gLrkarfjr fd;k tkrk gS bl dkj.ko'k, lHkh ifjlaifÙk;k¡ (gLrLFk jksdM+, cSad 'ks"k rFkk dkYifudifjlaifÙk;ksa osQ vfrfjDr ;fn dksbZ gks) rFkk lHkh cká nkf;Roksa dks bl [kkrs esa gLrkarfjr fd;k tkrk gSA;g [kkrk ifjlaifÙk;ksa dh fcØh, nkf;Roksa dk Hkqxrku rFkk olwyh O;;ksa dk vfHkys[ku djrk gSA bl [kkrsosQ 'ks"k dks olwyh ij YkkHk ;k gkfu dgk tkrk gS tks fd lk>snkjksa osQ iw¡th [kkrs esa budh ykHk foHkktuvuqikr esas gLrkarfjr fd;k tkrk gS (ns[ksa fp=k 5-1)A
olwyh [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)Hkwfe o Hkou xxx fofo/ ysunkj xxx
la;a=k o ;a=k xxx ns; foi=k xxx
i+QuhZpj o fi+QfVaXkl xxx cSad vfèkfod"kZ xxx
izkI; foi=k xxx cdk;k O;; xxx
fofoèk nsunkj xxx lafnXèk Í.kksa osQ fy, izkoèkku xxx
jksdM+@cSad (nkf;Roksa dk Hkqxrku) xxx jksdM+@cSad (ifjlaifÙk;ksa dk foØ;) xxx
jksdM+@cSad xxx lk>snkjksa osQ iw¡th [kkrs xxx
(xSj&vfHkfyf[kr nkf;Roksa dk Hkqxrku) (lk>snkj }kjk yh xbZ ifjlaifÙk)lk>snkjksa osQ iw¡th [kkrs (lk>snkj }kjk xxx gkfu (lk>snkjksa osQ iw¡th [kkrs esa gLrkarj.k) xxx
nkf;Ro dk Hkqxrku)ykHk (lk>snkjksa osQ iw¡th [kkrksa esa xxx
ykHk foHkktu vuqikr esa gLrkarj.k) xxx
;ksx xxxx ;ksx xxxx
fp=k 5.1: olwyh [kkrs dk izk:i
2018-19
246 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mnkgj.k 11111
lqfiz;k vkSj eksfudk lk>snkj gSa, mudk ykHk foHkktu vuqikr 3:2 gSA 31 ekpZ, 2017 dks mudk rqyui=k bl izdkj gS%
31 ekpZ] 2017 dks lqfiz;k vkSj eksfudk dk rqyu i=k
nkf;Ro jkf'k (#-) ifjlaifÙk;k¡ jkf'k (#-)
lqfiz;k dh iw¡th 32,500 jksdM+ vkSj cSad 40,500
eksfudk dh iw¡th 11,500 LVkWd 7,500
fofo/ ysunkj 48,000 fofo/ nsunkj 21,500
lap; fuf/ 13,500 ?kVk;k % lafnXèk Í.kksa 500 21,000
osQ fy, izkoèkkuLFkk;h ifjlaifÙk;k¡ 36,500
1,05,500 1,05,500
31 ekpZ, 2017 dks iQeZ dk fo?kVu gqvkA fuEu lwpukvksa ls iQeZ dh iqLRkdksa dks can djsa%(i) nsunkjksa ls 5 izfr'kr NwV ij olwyh gqbZA(ii) LVkWd ls olwyh 7,000 #- ij dh xbZA(iii) LFkk;h ifjlaifÙk;ksa ls olwyh 42,000 #- izkIr gq,A(iv) olwyh O;; 1,500 #-A(v) ysunkjksa dks iw.kZ Hkqxrku fd;k x;kAvko';d cgh [kkrs rS;kj djsaA
gylqfiz;k vkSj eksfudk dh iqLrosaQ
olwyh [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
ifjlaifÙk;ksa dk gLrkarj.k% lafnXèk Í.kksa osQ fy, izkoèkku 500
LVkWd 7,500 fofoèk ysunkj 48,000
fofo/ nsunkj 21,500 cSadLFkk;h ifjlaifÙk;k¡ 36,500 nsunkj 20,425
cSad% LVkWd 7,000
ysunkj 48,000 LFkk;h ifjlaifÙk;k¡ 42,000 69,425
olwyh O;; 1,500
YkkHk dk gLrkarj.k %lqfiz;k dh iw¡th 1,755
eksfudk dh iw¡th 1,170 2,925
1,17,925 1,17,925
2018-19
247lk>snkjh iQeZ dk fo?kVu
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks- lqfiz;k eksfudk frfFk fooj.k jks- lqfiz;k eksfudk
i`-la- (#-) (#-) i`- la- (#-) (#-)
cSad 42,355 18,070 'ks"k vk@yk 32,500 11,500
lap; fuf/ 8,100 5,400
olwyh (ykHk) 1,755 1,170
42,355 18,070 42,355 18,070
jksdM+ vkSj cSad [kkrkuke tekfrfFk fooj.k jks jkf'k frfFk fooj.k jks- jkf'k
i`- la- (#-) i`- la- (#-)'ks"k vk@yk 40,500 olwyh 48,000
olwyh 69,425 olwyh 1,500
lqfiz;k dh iw¡th 42,355
eksfudk dh iw¡th 18,070
1,09,925 1,09,925
55555-44444-11111 jkst+ukepk izfof"V;k¡1- ifjlaifÙk;ksa osQ gLrkarj.k ij
jksdM+] cSad vkSj vokLrfod ifjlaifÙk;ksa osQ vfrfjDr lHkh ifjlaifÙk;ksa osQ [kkrs iqLrd ewY; ijolwyh [kkrs osQ uke i{k esa gLrkarfjr fd, tkrs gSaA è;ku nsus ;ksX; gS fd fofoèk nsunkjksa dks ldyewY; ij gLrkarfjr fd;k tkrk gS vkSj Mwcr o lafnX/ Í.kksa osQ fy, izkoèkku dks nkf;Roksa osQ lkFkolwyh [kkrs osQ tek i{k esa gLrkarfjr fd;k tkrk gSA ;gh izfØ;k LFkk;h ifjlaifÙk;ksa ij ykxw gksxh;fn ál osQ fy, izkoèkku [kkrk cuk;k x;k gksA
olwyh [kkrk ukeifjlaifÙk;k¡ (O;fDrxr rkSj ij) [kkrs ls
2- nkf;Roksa osQ gLrkarj.k ijizko/ku lfgr lHkh cká nkf;Roksa] ftUgsa olwyh [kkrs osQ tek i{k esa gLrkarfjr djosQ can fd;k tkrk gSA
nkf;Ro (O;fDrxr vkèkkj ij) ukeolwyh [kkrs ls
3- ifjlaifÙk;ksa dh fcØh ijcSad [kkrk uke
olwyh [kkrs ls
2018-19
248 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
4- lk>snkj }kjk yh xbZ ifjlaifÙk;ksa osQ fy,lk>snkj dk iw¡th [kkrk uke
olwyh [kkrs ls5- nkf;Roksa osQ Hkqxrku djus ij
olwyh [kkrk ukecSad [kkrs ls
6- lk>snkj }kjk nkf;Roksa dk Hkqxrku djus dk mÙkjnkf;Ro ysus ijolwyh [kkrk uke
lk>snkj osQ iw¡th [kkrs ls7- ifjlaifr;ksa osQ gLrkarj.k }kjk ysunkjksa dk Hkqxrku tc ysunkj iw.kZ :i ls vius [kkrs dk Hkqxrku izkIr
djus osQ fy, ifjlaifÙk dks Lohdkj djrk gS rks dksbZ jkst+ukepk izfof"V ugha dh tkrh gS] ijarq ;fnysunkj vkaf'kd :i esa ifjlaifÙk dks Lohdkj djrk gS rc osQoy jksdM+ Hkqxrku dh izfof"V dh tk,xhAmnkgj.kkFkZ ,d ysunkj ftls 10]000 #i;s ns; gS] 8,000 #i;s osQ dk;kZy; midj.k rFkk 2,000
#i;s jksdM+ dk Hkqxrku Lohdkj dj ysrk gS rks osQoy jksdM+ Hkqxrku osQ fy, fuEu izfof"V dh tk,xhAolwyh [kkrk uke
cSad [kkrs lsgkyk¡fd tc ysunkj us ifjlaifÙk Lohdkj dj yh gS] ftldk ewY; ns; jkf'k ls vfèkd gS rks og varjdh jkf'k dk iQeZ dks Hkqxrku djsxkA bldh izfof"V bl izdkj gksxh%
cSad [kkrk ukeolwyh [kkrs ls
8- olwyh O;; osQ Hkqxrku ij(v) tc ifjlaifÙk;ksa dh olwyh vkSj nkf;Roksa osQ Hkqxrku dh izfØ;k esa dqN O;;ksa dk Hkqxrku iQeZ
}kjk fd;k tkrk gS%olwyh [kkrk uke
cSad [kkrs ls(c) tc iQeZ dh vksj ls olwyh O;;ksa dk Hkqxrku ,d lk>snkj osQ }kjk fd;k x;k gS%
olwyh [kkrk ukelk>snkj osQ iw¡th [kkrs ls
(l) tc ,d lk>snkj fdlh LohÑr ikfjrksf"kd ij fo?kVu dk;Z ls lacafèkr O;;ksa dks ogu djusosQ fy, lger gksrk gS%(i) tc iQeZ }kjk olwyh O;; fn;k tkrk gS
lk>snkj dk iw¡th [kkrk ukecSad [kkrs ls
(ii) ;fn lk>snkj olwyh O;; dk Loa; Hkqxrku djrk gS rc dksbZ izfof"V vko';d ugha gSA
2018-19
249lk>snkjh iQeZ dk fo?kVu
(iii) lk>snkj dks ikfjrksf"kd nsus ijolwyh [kkrk uke
lk>snkj osQ iw¡th [kkrs ls9. fdlh Hkh [;kfr lfgr xSj vfHkysf[kr ifjlaifÙk;ksa dh olwyh ij
cSad [kkrk ukeolwyh [kkrs ls
10. xSj&vfHkysf[kr nkf;Roksa osQ Hkqxrku ijolwyh [kkrk uke
cSad [kkrs ls11. olwyh ij ykHk gkfu dk gLrkarj.k djus ij%
(v) olwyh ij ykHk gksus ijolwyh [kkrk uke
lk>snkj osQ iw¡th [kkrs ls (O;fDrxr vkèkkj ij)(c) olwyh ij gkfu gksus ij
lk>snkj dk iw¡th [kkrk (O;fDrxr vk/kj ij) ukeolwyh [kkrs ls
12- lafpr ykHkksa dk gLrkarj.k djus ij tks fd lap; dks"k ;k lkekU; lap; osQ :i esa gS%lap; fuf/@lkekU; lap; [kkrk uke
lk>snkj osQ iw¡th [kkrs ls (O;fDrxr vkèkkj ij)13- vkHkklh ifjlaifÙk;ksa dks lk>snkjksa osQ iw¡th [kkrs esa muosQ ykHk foHkktu vuqikr esa gLrkarfjr djus ij%
lk>snkj dk iw¡th [kkrk (O;fDrxr vkèkkj ij) ukevkHkklh ifjlaifÙk [kkrs ls
14- lk>snkjkas ls fy, x, Í.kksa osQ Hkqxrku ij%lk>snkj dk Í.k [kkrk uke
cSad [kkrs ls15- lk>snkjksa osQ [kkrksa osQ Hkqxrku ij%
;fn lk>snkj dk iw¡th [kkrk uke 'ks"k n'kkZrk gS rFkk og vko';d jksdM+ ykrk gS rks ,slh fLFkfr esaizfof"V bl izdkj gksxh%
cSad [kkrk ukelk>snkj osQ iw¡th [kkrs ls
tc lk>snkj dk [kkrk tek 'ks"k n'kkZ, vkSj jkf'k dk Hkqxrku dj fn;k tk, rc fuEu izfof"VvfHkysf[kr dh tk,xh
lk>snkj dk iw¡th [kkrk (O;fDrxr vkèkkj ij) ukecSad [kkrs ls
;g è;ku jgs fd og oqQy jkf'k tks lk>snkjksa dks varr% ns; gS cSad esa miyCèk jde vkSj jksdM+ [kkrsosQ cjkcj gksuh pkfg,A vr% fo?kVu fØ;k iw.kZ gksus ij iQeZ osQ lHkh [kkrs Lor% can gks tkrs gSaA
2018-19
250 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
Lo;a tk¡fp, 2
lgh mÙkj dks fpfÉr (PPPPP) dhft,1- iQeZ osQ fo?kVu ij cSad vf/fod"kZ dks gLrkarfjr djsaxs%
(v) jksdM+ [kkrs esa(c) cSad [kkrs esa(l) olwyh [kkrs esa(n) lk>snkj osQ iw¡th [kkrksa esa
2- iQeZ osQ fo?kVu ij, lk>snkj osQ Í.k [kkrs dks gLrkarfjr djsaxs%(v) olwyh [kkrs esa(c) lk>snkj osQ iw¡th [kkrs esa(l) lk>snkj osQ pkyw [kkrs esa(n) buesa ls dksbZ ugha
3- ysunkj vkSj ns; foi=k tSls nkf;Roksa dks olwyh [kkrs esa gLrkarfjr djus osQ i'pkr, Hkqxrku osQlacaèk esa lwpuk osQ vHkko esa, ,sls nkf;Roksa dk %(v) Hkqxrku ugha gksxk(c) iw.kZ Hkqxrku gksxk(l) vkaf'kd Hkqxrku gksxk(n) buesa ls dksbZ ugha
4- tc lk>snkj dh rjiQ ls iQeZ }kjk olwyh O;; dk Hkqxrku fd;k tkrk gSA ;g O;; uke gksaxs%(v) olwyh [kkrs esa(c) lk>snkj osQ iw¡th [kkrs esa(l) lk>snkj osQ Í.k [kkrs esa(n) buesa ls dksbZ ugha
5- tc xSj&vfHkysf[kr ifjlaifÙk lk>snkj }kjk yh tkrh gS rks mls n'kkZ,¡xs%(v) olwyh [kkrs osQ uke i{k esa(c) cSad [kkrs osQ uke i{k esa(l) olwyh [kkrs osQ tek i{k esa(n) cSad [kkrs osQ tek i{k esa
6- tc xSj&vfHkysf[kr nkf;Roksa dk Hkqxrku fd;k tkrk gS rks n'kkZ,¡xs%(v) olwyh [kkrs osQ uke i{k esa(c) cSad [kkrs osQ uke i{k esas(l) olwyh [kkrs osQ tek i{k esa(n) cSad [kkrs osQ tek i{k esa
2018-19
251lk>snkjh iQeZ dk fo?kVu
7- lafpr ykHk vkSj lap; dk gLrkarj.k fd;k tk,xk%(v) olwyh [kkrs esa(c) lk>snkjksa osQ iw¡th [kkrs esa(l) cSad [kkrs esa(n) buesa ls dksbZ ugha
8- iQeZ osQ fo?kVu ij, lk>snkjksa osQ iw¡th [kkrs can fd, tkrs gSa%(v) olwyh [kkrs esa(c) vkgj.k [kkrs esa(l) cSad [kkrs esa(n) Í.k [kkrs esa
mnkgj.k 22222
lhrk, jhVk vkSj ehrk lk>snkj gSaA mudk ykHk o gkfu foHkktu vuqikr 2% 2%1 gSA 31 ekpZ, 2017 dksrqyu i=k bl izdkj gS %
31 ekpZ] 2017 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
lap; fufèk 2,500 cSad esa jksdM+ 2,500
ysunkj 2,000 LVkWd 2,500
iw¡th% i+QuhZpj 1,000
lhrk 5,000 nsunkj 2,000
jhVk 2,000 la;a=k o e'khujh 4,500
ehrk 1,000 8,000
12,500 12,500
os iQeZ osQ fo?kVu dk i+SQlyk djrs gSaA fuEu jkf'k olwy gqbZ % la;a=k o ;a=k 4,250 #i;s, LVkWd3,500 #i;s, nsunkj 1,850 #i;s rFkk i+QuhZpj 750 #i;sA
lhrk lHkh olwyh O;; djus osQ fy, lger gqbZA bl dk;Z osQ fy, lhrk dks 60 #i;s dk Hkqxrkufd;k x;kA
olwyh O;; dh okLrfod jkf'k 450 #i;s gSA ysunkjksa dks 2 izfr'kr de Hkqxrku gqvkA 250 #i;sdh ifjlaifÙk dk ys[kk iqLrdksa esa ugha gS, tks fd jhVk }kjk 200 #i;s esas yh xbZA
iQeZ dh iqLrdksa dks can djrs gq, vko';d [kkrs rS;kj djsaA
2018-19
252 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gylhrk] jhVk o ehrk dh iqLrosaQ
olwyh [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)LVkWd 2,500 ysunkj 2,000
i+QuhZpj 1,000 jhVk dh iw¡th 200
nsunkj 2,000 (vfyf[kr ifjlaifÙk)la;a=k o ;a=k 4,500 cSad (ifjlaifÙk;ksa ls olwyh)cSad (ysunkj) 1,960 la;a=k o ;a=k 4,250
lhrk dh iw¡th(olwyh O;;) 60 nsunkj 1,850
ykHk dk gLrkarj.k% LVkWd 3,500
lhrk dh iw¡th 212 i+QuhZpj 750 10,350
jhVk dh iw¡th 212
ehrk dh iw¡th 106 530
12,550 12,550
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks-i`- lhrk jhVk ehrk frfFk fooj.k jks-i`- lhrk jhVk ehrk2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)
cSad 450 & & 'ks"k vk@yk 5,000 2,000 1,000
olwyh & 200 & lap; fufèk 1,000 1,000 500
(ifjlaifÙk;k¡) olwyh(ykHk) 212 212 106
cSad 5,822 3,012 1,606 olwyh (O;;) 60 & &6,272 3,212 1,606 6,272 3,212 1,606
cSad [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 2,500 olwyh (ysunkj) 1,960
olwyh(ifjlaifÙk;ksa 10,350 lhrk dh iw¡th(O;;) 450
ls olwyh) lhrk dh iw¡th 5,822
jhrk dh iw¡th 3,012
ehrk dh iw¡th 1,606
12,850 12,850
2018-19
253lk>snkjh iQeZ dk fo?kVu
mnkgj.k 33333
u;uk vkSj vk:'kh cjkcj osQ lk>snkj gSaA 31 ekpZ, 2017 dks mudk rqyu i=k uhps fn;k x;k gS%
31 ekpZ] 2017 dks u;uk vkSj vk:'kh dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% cSad 30,000
u;uk 1,00,000 nsunkj 25,000
vk:'kh 50,000 1,50,000 LVkWd 35,000
ysunkj 20,000 i+QuhZpj 40,000
vk:'kh dk pkyw [kkrk 10,000 ;a=k (e'khujh) 60,000
deZpkjh {kfriwfrZ fuf/ 15,000 u;uk dk pkyw [kkrk 10,000
cSad vfèkfod"kZ 5,000
2,00,000 2,00,000
bl frfFk dks iQeZ dk fo?kVu gqvk%1- u;uk us 50% LVkWd dks iqLrd ewY; ls 10% de ij fy;k vkSj 'ks"k LVkWd dks 15% ykHk
ij csp fn;k x;kA i+QuhZpj vkSj e'khujh ls Øe'k% 30,000 #i;s o 50,000 #i;s olwy gq,A2- xSj&vfHkysf[kr fofu;ksx dks 25,000 #i;s esa cspk x;kA3- nsunkjksa ls 31,500 #i;s (C;kt lfgr) olwyh gqbZ vkSj 1,200 #i;s fiNys o"kZ vifyf[kr
Mwcr Í.k ls izkIr gq,A4- ejEer osQ cdk;k fcy dk 2,000 #i;s Hkqxrku fd;k x;kAiQeZ dh iqLrdksa dks can djus osQ fy, vko';d jkst+ukepk izfof"V;ksa dk vfHkys[ku djsa rFkk cgh
[kkrs rS;kj djsaAgy
u;uk vkSj vk:'kh dh iqLrosaQjkst+ukepk
frfFk fooj.k jks-i`- uke jkf'k tek jkf'k2017 la- (#-) (#-)
olwyh [kkrk uke 1,60,000
nsunkj [kkrs ls 25,000
LVkWd [kkrs ls 35,000
i+QuhZpj [kkrs ls 40,000
e'khujh [kkrs ls 60,000
(olwyh [kkrs esa ifjlaifÙk;ksa dk gLrkarj.k)
2018-19
254 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
ysunkj [kkrk uke 20,000
cSad vfèkfod"kZ [kkrk uke 5,000
olwyh [kkrs ls 25,000
(olwyh [kkrs esa nkf;Roksa dk gLrkarj.k)
olwyh [kkrk uke 27,000
cSad [kkrs ls 27,000
(ysunkj, cSad vf/fod"kZ, cdk;k ejEerfcy dk Hkqxrku)
cSad [kkrk uke 1,57,825
olwyh [kkrs ls 1,57,825
(ifjlaifÙk;ksa dks cspk rFkk Mwcr Í.k olwyh)
u;uk dk iw¡th [kkrk uke 15,750
olwyh [kkrs ls 15,750
(u;uk }kjk vk/s LVkWd dk 10% de ij vfèkxzg.k)
olwyh [kkrk uke 11,575
u;uk osQ pkyw [kkrs ls 5,788
vk:'kh osQ pkyw [kkrs ls 5,787
(olwyh ls YkkHk dk lk>snkjksa osQ iw¡th [kkrs esa gLrkarj.k)
deZpkjh {kfriwfrZ fufèk [kkrk uke 15,000
u;uk osQ pkyw [kkrs ls 7,500
vk:'kh osQ pkyw [kkrs ls 7,500
({kfriwfrZ fufèk dk lk>snkjksa osQ pkyw [kkrs esa gLrkarj.k)
vk:'kh dk pkyw [kkrk uke 23,287
vk:'kh dk iw¡th [kkrs ls 23,287
(pkyw [kkrs osQ 'ks"k dk iw¡th [kkrs esa gLrkarj.k)
u;uk dk iw¡th [kkrk uke 12,462
u;uk osQ pkyw [kkrs ls 12,462
(pkyw [kkrs osQ 'ks"k dk iw¡th [kkrs esa gLrkarj.k)
u;uk dk iw¡th [kkrk uke 87,538
vk:'kh dk iw¡th [kkrk uke 73,287
cSad [kkrs ls 1,60,825
(vafre ns; jkf'k dk lk>snkjksa dks Hkqxrku)
2018-19
255lk>snkjh iQeZ dk fo?kVu
olwyh [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)ysunkj 20,000
nsunkj 25,000 cSad vfèkfod"kZ 5,000
LVkWd 35,000 cSad %i+QuhZpj 40,000 fofu;ksx 25,000
e'khu 60,000 1,60,000 i+QuhZpj 30,000
cSad% e'khujh 50,000
ysunkj 20,000 nsunkj (90%) 31,500
cSad vf/fod"kZ 5,000 LVkWd % 20,125
cdk;k fcy 2,000 27,000 Mwcr Í.k ls izkIr 1,200 1,57,825
ykHk dk gLrkarj.k u;uk dh iw¡thu;uk dh iw¡th 5,788 (LVkWd dk vfèkxzg.k) 15,750
vk:'kh dh iw¡th 5,787 11,575
1,98,575 198,575
lk>snkjksa osQ pkyw [kkrsuke tekfrfFk fooj.k jks-i`- u;uk vk:'kh frfFk fooj.k jks-i`- u;uk vk:'kh2017 la- (#-) (#-) 2017 la- (#-) (#-)
'ks"k v@yk 10,000 & 'ks"k vk@yk & 10,000
olwyh 15,750 deZpkjh {kfriwfrZ fuf/j 7,500 7,500
vk:'kh dh iw¡th 23,287 olwyh (ykHk) 5,788 5,787
u;uk dh iw¡th 12,462
25,750 23,287 25,750 23,287
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks-i`- u;uk vk:'kh frfFk fooj.k jks-i`- u;uk vk:'kh2017 la- (#-) (#-) 2017 la- (#-) (#-)
u;uk dk pkyw [kkrk 12,462 'ks"k vk@yk 1,00,000 50,000
cSad 87,538 73,287 vk:'kh dk pkyw 23,287
[kkrk1,00,000 73,287 1,00,000 73,287
2018-19
256 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
cSad [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k
la- (#-) la- (#-)'ks"k vk@yk 30,000 olwyh 27,000
olwyh 1,57,825 u;uk dh iw¡th 87,538
vk:'kh dh iw¡th 73,287
1,87,825 1,87,825
Lo;a tk¡fp, 3
lgh 'kCn Hkfj, %1- lHkh ifjlaifÙk;k¡ (gLrLFk@cSadLFk vkSj vkHkklh ifjlaifÙk;ksa osQ vfrfjDr) -------------------- [kkrs
(olwyh [kkrs@iw¡th) osQ -------------------- (uke@tek) i{k dh vksj gLrkarfjr dh tkrh gSaA
2- LkHkh -------------------- (var%@cká) nkf;Ro -------------------- (cSad@olwyh [kkrs) osQ -------------------- (uke@tek)i{k dh vksj gLrkarfjr fd, tkrs gSaA
3- lafpr gkfu;ksa dks -------------------- (pkyw@iw¡th [kkrs) esa (leku vuqikr@ykHk foHkktu vuqikr) esagLrkarfjr fd;k tkrk gSA
4- ;fn ,d nkf;Ro fdlh lk>snkj osQ }kjk fy;k x;k gS, ml lk>snkj osQ iw¡th [kkrs dks ------------------(uke@tek) fd;k tk,xkA
5- ;fn ,d lk>snkj fdlh ifjlaifÙk dks ysrk gS rks ml lk>snkj osQ iw¡th [kkrs dks --------------------(uke@tek) fd;k tk,xkA
6- tc ,d -------------------- (lk>snkj@ysunkj) mlosQ Hkqxrku osQ :i esas fdlh LFkk;h ifjlaifÙk dksLohdkj djrk gS rks bl fLFkfr esa fdlh izfo"Vh dh vko';drk ugha gksrhA
7- tc ,d ysunkj fdlh ifjlaifÙk dks Lohdkj djrk gS ftldk ewY; mldks ns; Hkqxrku ls vf/dgS, og vkfèkD; jkf'k dk -------------------- (Hkqxrku djsxk@Hkqxrku ugha djsxk), ftls --------------------(jksdM+@ysunkj) [kkrs osQ uke i{k esa n'kkZ;k tk,xkA
8- tc ,d iQeZ fdlh lk>snkj dks olwyh osQ lacaèk esa okLrfod jkf'k osQ LFkku ij ,d fuf'pr jkf'kdk Hkqxrku djuk Lohdkj djrh gS rks ;g fuf'pr jkf'k dks -------------------- (olwyh@iw¡th) [kkrs esauke fd;k tk,xk rFkk -------------------- (iw¡th@cSad) [kkrs esa tek fd;k tk,xkA
9- fdlh lk>snkj osQ Í.k dks olwyh [kkrs esa ------------------------ (vfHkysf[kr@xSj&vfHkysf[kr) fd;ktk,xkA
10- lk>snkj osQ pkyw [kkrs dks lk>snkj osQ ---------------------------- (Í.k@iw¡th) [kkrs esa gLrkarfjr fd;ktk,xkA
2018-19
257lk>snkjh iQeZ dk fo?kVu
mnkgj.k 44444
31 ekpZ, 2017 dks v'ouh vkSj Hkkjr dk rqyu i=k uhps fn;k x;k gSA
31 ekpZ] 2017 dks v'ouh vkSj Hkkjr dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 76,000 cSad esa jksdM+ 17,000
Jherh v'ouh dk Í.k 10,000 LVkWd 10,000
Jherh Hkkjr dk Í.k 20,000 fofu;ksx 20,000
fofu;ksx ?kV&c<+ dks"k 2,000 nsunkj 40,000
lap; fuf/ 20,000 ?kVk;k % lafnX/ Í.k osQ fy,
iw¡th% izko/ku (4,000) 36,000
v'ouh 20,000 Hkou 70,000
Hkkjr 20,000 40,000 [;kfr 15,000
1,68,000 1,68,000
bl frfFk dks iQeZ dk fo?kVu gqvk rFkk fuEu O;ogkjksa osQ fy, lgerh gqbZ%(i) v'ouh us viuh iRuh dk Í.k pqdkus dk iS+Qlyk fy;k vkSj LVkWd dk 8,000 #i;s esa vfèkxzg.k
fd;kA(ii) Hkkjr us vkèks fofu;ksx dks 10% de ij fy;kA nsunkjksa ls 38,000 #i;s dh olwyh gqbZA
ysunkjksa dks 380 #i;s de Hkqxrku fd;k x;kA Hkou ls 1,30,000 #i;s, [;kfr ls 12,000
#i;s olwy gq, vkSj 'ks"k fofu;ksx dks 9,000 #i;s esa cspk x;kA ,d iqjkuk VkbijkbVj ftldkiqLrdksa esa vfHkys[ku ugha Fkk Hkkjr }kjk 600 #i;s esa fy;k x;kA olwyh O;; 2,000 #i;sgqvkA
olwyh [kkrk, lk>snkjksa osQ iw¡th [kkrs o cSad [kkrk rS;kj dhft,A
2018-19
258 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy
v'ouh o Hkkjr dh iqLrosaQolwyh [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
fofu;ksx 20,000 lafnX/ Í.kksa osQ fy, izkoèkku 4,000
nsunkj 40,000 ysunkj 76,000
Hkou 70,000 Jhefr v'ouh dk Í.k 10,000
LVkWd 10,000 Jhefr Hkkjr dk Í.k 20,000
[;kfr 15,000 1,55,000 fofu;ksx ?kV&c<+ dks"k 2,000
v'ouh dh iw¡th(LVkWd) 8,000
v'ouh dh iw¡th 10,000 Hkkjr dh iw¡th (VkbZijkbZVj) 600
(Jherh v'ouh dk Í.k) Hkkjr dh iw¡th(fofu;ksx) 9,000
cSad (Jherh Hkkjr dk ½.k) 20,000 cSadcSad (ysunkj) 75,620 fofu;ksx 9,000
cSad (olwyh O;;) 2,000 nsunkj 38,000
YkkHk dk gLrakrj.k % Hkou 1,30,000
v'ouh dh iw¡th 27,990 [;kfr 12,000 1,89,000
Hkkjr dh iw¡th 27,990 55,980
3,18,600 3,18,600
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks- v'ouh Hkkjr frfFk fooj.k jks- v'ouh Hkkjr2017 i-la- (#-) (#-) 2017 i-la- (#-) (#-)
olwyh(LVkWd) 8,000 & 'ks"k vk@yk 20,000 20,000
olwyh(VkbijkbVj 600 lap; dks"k 10,000 10,000
dk foØ;) olwyh(Jherh 10,000
v'ouh dk Í.k) olwyh (fofu;ksx) 9,000 olwyh (ykHk) 27,990 27,990
cSad 59,990 48,390
67,990 57,990 67,990 57,990
2018-19
259lk>snkjh iQeZ dk fo?kVu
cSad [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 17,000 olwyh (ysunkj) 75,620
olwyh 1,89,000 olwyh (O;;) 2,000
olwyh 20,000
(Jherh Hkkjr dk Í.k)v'ouh dh iw¡th 59,990
Hkkjr dh iw¡th 48,390
2,06,000 2,06,000
Lo;a dhft,lk>snkjh iQeZ osQ fo?kVu ij fuEu dh jkst+ukepk izfof"V nhft,A1- ifjlaifÙk [kkrksa dks can djus ijA2- nkf;Ro [kkrksa dks can djus ijA3- ifjlaifÙk;ksas osQ foØ; ijA4- ysunkjksa osQ [kkrksa dk Hkqxrku ifjlaifÙk;ksa osQ gLrkarj.k }kjkA5- olwyh O;; osQ fy, ;fn okLrfod O;; dk Hkqxrku lk>snkj }kjk iQeZ dh rjiQ ls fd;k tkrk gSA6- ;fn lk>snkj iQeZ osQ nkf;Roksa dk Hkqxrku djrk gSA7- lk>snkj osQ Í.k osQ Hkqxrku ijA8- iw¡th [kkrksa osQ Hkqxrku ijA
mnkgj.k 55555
lksfu;k, jksfgr vkSj mfnr lk>snkj gSaA mudk ykHk vuqikr 5 % 3% 2 gSA 31 ekpZ, 2017 dks mudk rqyui=k bl izdkj gS%
31 ekpZ] 2017 dks lksfu;k] jksfgr vkSj mfnr dk rqyu i=k
nkf;Ro jkf'k(#-) ifjlaifÙk;k¡ jkf'k(#-)
ysunkj 30,000 Hkou 2,00,000
ns; foi=k 30,000 e'khujh 40,000
cSad Í.k 1,20,000 LVkWd 1,60,000
lksfu;k osQ ifr ls Í.k 1,30,000 izkI; foIkUu 1,20,000
lkekU; lap; 80,000 i+QuhZpj 80,000
iw¡th % cSad ls jksdM+ 60,000
lksfu;k 70,000
jksfgr 90,000
mfnr 1,10,000 2,70,000
6,60,000 6,60,000
2018-19
260 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mDr frfFk dks iQeZ dk fo?kVu gqvkA fuEu lwpukvksa ls iQeZ dh iqLrdksas dks can djsa%1- Hkou ls olwyh 1,90,000 #i;s, izkI; foi=k ls olwyh 1,10,000 #i;s, LVkWd ls olwyh
1,50,000 #i;s vkSj e'khujh dk 48,000 #i;s esa rFkk i+QuhZpj dk 75,000 #i;s esa foØ;gqvkA
2- cSad Í.k dk fuiVkjk 1,30,000 #i;s esa gqvkA ysunkj o ns; foi=k dk fuiVkjk 10% cêðs ijgqvkA
3- jksfgr us 10,000 #i;s olwyh O;; dk Hkqxrku fd;k o fo?kVu izfØ;k dks iwjk djus osQ fy,mls 12,000 #i;s ikfjrksf"kd fn;k x;kA
vko';d cgh [kkrs rS;kj djsaA
gylksfu;k] jksfgr vkSj mfnr dh iqLrosaQ
olwyh [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
Hkou 2,00,000 ysunkj 30,000
e'khujh 40,000 ns; foi=k 30,000
LVkWd 1,60,000 cSad Í.k 1,20,000
izkI; foi=k 1,20,000 lksfu;k osQ ifr ls Í.k 1,30,000
i+QuhZpj 80,000 6,00,000 cSad%cSad (cSad Í.k) 1,30,000 Hkou 1,90,000
cSad (ysunkj o ns; foi=k) 54,000 izkI; foi=k 1,10,000
cSad (lksfu;k osQ ifr dk Í.k) 1,30,000 LVkWd 1,50,000
jksfgr dh iw¡th 12,000 e'khujh 48,000
(olwyh O;;) i+QuhZpj 75,000 5,73,000
gkfu dk iw¡th [kkrs esa gLrkarj.klksfu;k 21,500
jksfgr 12,900
mfnr 8,600 43,000
9,26,000 9,26,000
2018-19
261lk>snkjh iQeZ dk fo?kVu
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks-i`- lksfu;k jksfgr mfnr frfFk fooj.k jks-i`- lksfu;k jksfgr mfnr2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)
olwyh(gkfu) 21,500 12,900 8,600 'ks"k vk@yk 70,000 90,000 1,10,000
cSad 88,500 1,13,100 1,17,400 olwyh(O;;) & 12,000 &
lkekU; lap; 40,000 24,000 16,000
1,10,000 1,26,000 1,26,000 1,10,000 1,26,000 1,26,000
cSad [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 60,000 olwyh(cSad Í.k) 1,30,000
olwyh 5,73,000 olwyh 54,000
(ifjlaifÙk;ksa ls olwyh) (ysunkj o ns; foi=k)olwyh 1,30,000
(lksfu;k osQ ifr dk Í.k)lksfu;k dh iw¡th 88,500
jksfgr dh iw¡th 1,13,100
mfnr dh iw¡th 1,17,400
6,33,000 6,33,000
fVIi.kh% jksfgr }kjk okLrfod olwyh O;; dh iQeZ dh iqLrdksa esa dksbZ Hkh izfof"V ugha dh tk,xh D;ksafdmldks blosQ fy, 12,000 #i;s dk ikfjrksf"kd mlosQ [kkrksas esas fn;k x;k gSA
mnkgj.k 66666
jkses'k vkSj Hkou lk>snkj gSa, mudk YkkHk foHkktu vuqikr 3 % 2 gSA 31 ekpZ, 2017 dks mudk rqyu i=kbl izdkj gS%
31 ekpZ] 2017 dks jkses'k vkSj Hkou dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
cSad ls Í.k 60,000 gLrLFk jksdM+ 30,000
ysunkj 80,000 nsunkj 70,000
ns; foi=k 40,000 LVkWd 2,00,000
Hkou ls Í.k 20,000 fofu;ksx 1,40,000
iw¡th% Hkou 60,000
jkses'k 1,00,000
Hkou 2,00,000 3,00,000
5,00,000 5,00,000
2018-19
262 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
mUgksaus iQeZ osQ fo?kVu dk fu.kZ; fy;kA fuEu lwpuk,¡ miyC/ gSa %1- nsunkjksa ls olwyh 5% NwV ij dh xbZA LVkWd dk iqLrd ewY; olwy gqvk vkSj Hkou dks 51,000
#i;s ij cspk x;kA2- ;g ik;k x;k fd 10,000 #i;s osQ fofu;ksx dk iqLrd esa vfHkys[ku ugha Fkk, ftldks ,d
ysunkj us blh ewY; ij Lohdkj dj fy;k rFkk vU; ysunkjksa dks 10% de Hkqxrku fd;k x;kAns; foi=k dks iwjk Hkqxrku fd;k x;kA
3- jkses'k us dqN fofu;ksxksa dks 8,100 #i;s esa fy;k (iqLrd ewY; ls 10% de), 'ks"k fofu;ksxksadks Hkou us iqLRkd ewY; osQ 90% esa 900 #i;s dh NwV ij fy;kA
4- Hkou us cSad Í.k dk Hkqxrku 6% okf"kZd C;kt osQ lkFk fd;kA5- ,d vfHkys[ku ugha gq, nkf;Ro dks 5,000 #i;s dk Hkqxrku fd;kAiQeZ dh iqLrdksa dks can djrs gq, vko';d cgh [kkrs rS;kj djsaA
gy
jkses'k vkSj Hkou dh iqLrosaQolwyh [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
nsunkj 70,000 cSad Í.k 60,000
LVkWd 2,00,000 ysunkj 80,000
fofu;ksx 1,40,000 ns; foi=k 40,000
Hkou 60,000 4,70,000 jkses'k dh iw¡th(fofu;ksx) 8,100
cSad(ns; foi=k) 40,000 Hkou dh iw¡th(fofu;ksx) 1,17,000
cSad(ysunkj) 63,000 CkSad%Hkou dh iw¡th 63,600 nsunkj 66,500
(C;kt lfgr Í.k) LVkWd 2,00,000
cSad(xSj vfHkysf[kr nkf;Ro) 5,000 Hkou 51,000 3,17,500
gkfu dk gLrkarj.k%jkses'k dh iw¡th 11,400
Hkou dh iw¡th 7,600 19,000
6,41,600 6,41,600
2018-19
263lk>snkjh iQeZ dk fo?kVu
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks-i`- jkses'k Hkou frfFk fooj.k jks-i`- jkses'k Hkou2017 la- (#-) (#-) 2017 la- (#-) (#-)
olwyh(fofu;ksx) 8,100 1,17,000 'ks"k vk@yk 1,00,000 2,00,000
olwyh(gkfu) 11,400 7,600 olwyh(cSad Í.k) & 63,600
cSad 80,500 1,39,000
1,00,000 2,63,600 1,00,000 2,63,600
cSad [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 30,000 olwyh(ysunkj) 63,000
olwyh 3,17,500 olwyh 5,000
(ifjlaifÙk;ksa ls olwyh) (xSj&vfHkysf[kr nkf;Ro)Hkou dk Í.k 20,000
olwyh (ns; foi=k) 40,000
jkses'k dh iw¡th 80,500
Hkou dh iw¡th 1,39,000
3,47,500 3,47,500
fVIi.kh % fu;e osQ vuqlkj ysunkj }kjk xSj vfHkysf[kr fofu;ksx dks Hkqxrku osQ :i esa Lohdkj djus osQ fy, dksbZHkh izfof"V ugha dh tk,xhA
mnkgj.k 77777
lksuw vkSj vk'kw YkkHk dk 3%1 esa foHkktu djrs gSa rFkk os iQeZ osQ fo?kVu osQ fy, lger gSaA 31 ekpZ,2017 dks rqyu i=k uhps fn;k x;k gS%
31 ekpZ] 2017 dks lksuw vkSj vk'kw dk rqyu i=kuke teknkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k
(#-) (#-)Í.k 12,000 gLrLFk jksdM+ 25,000
ysunkj 18,000 LVkWd 45,000
iw¡th% i+QuhZpj 16,000
lksuw 1,10,000 nsunkj 70,000
vk'kw 68,000 1,78,000 la;a=k o ;a=k 52,000
2,08,000 2,08,000
2018-19
264 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
lksuw us la;a=k o ;a=k 60,000 #i;s osQ lgerh ewY; ij fy;kA LVkWd vkSj i+QuhZpj osQ Øe'k% 42,000
#i;s o 13,900 #i;s esa cspk x;kA nsunkjksa dks vk'kw us 69,000 #i;s esa fy;kA ysunkjksa dk 900 #i;sdh NwV ij Hkqxrku fd;k x;kA olwyh O;; 1,600 #i;s gq,A
olwyh [kkrk, cSad [kkrk o lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA
gylksuw vkSj vk'kq dh iqLrosaQ
olwyh [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
LVkWd 45,000 Í.k 12,000
i+QuhZpj 16,000 ysunkj 18,000
nsunkj 70,000 lksuw dh iw¡th 60,000
(la;a=k o ;a=k)la;a=k o ;a=k 52,000 vk'kw dh iw¡th(nsunkj) 69,000
cSad (ysunkj) 17,100 cSad %lksuw dh iw¡th(Í.k) 12,000 LVkWd 42,000
cSad (olwyh O;;) 1,600 i+QuhZpj 13,900 55,900
YkkHk dk gLrkarj.k lksuw dh iw¡th 900
vk'kw dh iw¡th 300 1,200
2,14,900 2,14,900
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks-i`- lksuw vk'kw frfFk fooj.k jks-i`- lksuw vk'kw2017 la- (#-) (#-) 2017 la- (#-) (#-)
olwyh 60,000 'ks"k vk@yk 1,10,000 68,000
(la;a=k o ;a=k)olwyh (nsunkj) 69,000 olwyh(Í.k) 12,000
cSad 62,900 olwyh (ykHk) 900 300
cSad 700
1,22,900 69,000 1,22,900 69,000
2018-19
265lk>snkjh iQeZ dk fo?kVu
cSad [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 25,000 olwyh(ysunkj) 17,100
olwyh 55,900 olwyh(O;;) 1,600
(ifjlaifÙk;ksa ls olwyh)vk'kw dh iw¡th 700 lksuw dh iw¡th 62,900
81,600 81,600
mnkgj.k 88888
vatw, eatw vkSj latw ykHk o gkfu foHkktu 3%1%1 vuqikr esa djrs gSa vkSj iQeZ dks fo?kfVr djus dk fu.kZ;ysrs gSA 31 ekpZ, 2017 dks mudh fLFkfr bl izdkj gS %
31 ekpZ] 2017 dks vatw] eatw] vkSj latw dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 60,000 cSadLFk jksdM+ 35,000
Í.k 15,000 LVkWd 83,000
iw¡th % i+QuhZpj 12,000
vatw 2,75,000 nsunkj 2,42,000
eaatw 1,10,000 ?kVk;k% lafnX/ Í.kksa (12,000) 2,30,000
latw 1,00,000 4,85,000 osQ fy, izko/kuHkou 2,00,000
5,60,000 5,60,000
vfrfjDr lwpuk,¡1- vatw us i+QuhZpj dks 10,000 #i;s esa vkSj 2,00,000 #i;s osQ nsunkj 1,85,000 esa fy,A vatw ysunkjksa
dks Hkqxrku djus osQ fy, lger gqbZA2- eatw us LVkWd dks iqLrd ewY; ij vkSj Hkou dks iqLrd ewY; ls 10 izfr'kr de ij fy;kA3- latw us 'ks"k nsunkjksa dks iqLrd ewY; osQ 80 izfr'kr ij fy;k vkSj Í.k dk Hkqxrku djus dk mÙkjnkf;Ro
fy;kA4- iQeZ osQ fo?kVu dh O;; jkf'k 2,200 #i;s gSA
olwyh [kkrk, cSad [kkrk, lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA
2018-19
266 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gyvatw] eatw vkSj latw dh iqLrosaQ
olwyh [kkrkuke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
LVkWd 83,000 lafnXèk Í.k osQ fy, izko/ku 12,000
i+QuhZpj 12,000 ysunkj 60,000
nsunkj 2,42,000 Í.k 15,000
Hkou 2,00,000 5,37,000 vatw dh iw¡th%vatw dh iw¡th(ysunkj) 60,000 i+QuhZpj 10,000
latw dh iw¡th(Í.k) 15,000 nsunkj 185,000 1,95,000
cSad (olwyh O;;) 2,200 eatw dh iw¡th% LVkWd 83,000
Hkou 1,80,000 2,63,000
latw dh iw¡th% 33,600
('ks"k nsunkj iqLrd ewY;ls 20% de)gkfu dk gLrkarj.k% vatw dh iw¡th 21,360
eatw dh iw¡th 7,120
latw dh iw¡th 7,120 35,600
6,14,200 6,14,240
lk>snkjksa osQ iw¡th [kkrsuke tek
frfFk fooj.k jks-i- latw vatw . eatw frfFk fooj.k jks-i`- vatw eatw latw2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)
olwyh 1,95,000 2,63,000 33,600 'ks"k vk@yk 2,75,000 1,10,000 1,00,000
(ifjlaifÙk;k¡) olwyh(ysunkj) 60,000
olwyh(gkfu) 21,360 7,120 7,120
cSad 1,18,640 74,280 olwyh(Í.k) 15,000
cSad 1,60,120
3,35,000 2,70,120 1,15,000 3,35,000 2,70,120 1,15,000
2018-19
267lk>snkjh iQeZ dk fo?kVu
cSad [kkrkuke tek
frfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 35,000 olwyh (O;;) 2,200
eatw dh iw¡th 1,60,120 vatw dh iw¡th 1,18,640
latw dh iw¡th 74,280
1,95,120 1,95,120
mnkgj.k 99999
lqfer, vfer vkSj fofur lk>snkj gSaA ykHk dk foHkktu 5 % 3 % 2 osQ vuqikr esa djrs gSaA 31 ekpZ, 2017
dks mudk rqyu i=k bl izdkj gSa %
31 ekpZ] 2017 dks lqfer] vfer vkSj fofur dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th % e'khujh 80,000
lqfer 40,000 fofu;ksx 1,50,000
vfer 50,000 LVkWd 10,000
fofur 60,000 1,50,000 nsunkj 35,000
ykHk o gkfu 10,000 gLrLFk jksdM+ 15,000
Jherh vfer ls Í.k 40,000
fofoèk ysunkj 90,000
2,90,000 2,90,000
bl frfFk dks iQeZ dk fo?kVu gqvkA vfer viuh iRuh osQ Í.k osQ Hkqxrku osQ fy, lger gqvkA,d ysunkj ftldh jkf'k 2,600 #i;s gS mlus jkf'k dk nkok ugha fd;kA vU; ifjlaifÙk;ksa ls fuEu olwyhdh xbZ%
1- e'khujh dk foØ; 70,000 #i;s esa fd;kA2- fofu;ksx ftldk iqLrd ewY; 1,00,000 #i;s gSa ysunkjksa osQ [kkrksa osQ iw.kZ Hkqxrku osQ fy, nh
xbZA 'ks"k fofu;ksx dks fofur us 45,000 #i;s osQ ewY; ij ys fy;kA3- LVkWd dks 11,000 #i;s esa foØ; dj fn;k rFkk nsunkjksa ls 3,000 #i;s ugha izkIr gq,A4- olwyh O;; 1,500 #i;s gSA
iQeZ dh iqLrdksa dks can djus osQ fy, cgh [kkrs rS;kj djsaA
2018-19
268 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy
vfer] lqfer vkSj fofur dh iqLrosaQolwyh [kkrk
uke tek
fooj.k jkf'k fooj.k jkf'k(#-) (#-)
e'khujh 80,000 fofo/ ysunkj 90,000
fofu;ksx 1,50,000 Jherh vfer ls Í.k 40,000
LVkWd 10,000 cSad %nsunkj 35,000 2,75,000 e'khujh 70,000
vfer dh iw¡th(iRuh dk Í.k) 40,000 LVkWd 11,000
cSad (olwyh O;;) 1,500 nsunkj 32,000 1,13,000
fofur dh iw¡th (fofu;ksx) 45,000
gkfu dk gLrkarj.k vfer dh iw¡th 14,250
lqfer dh iw¡th 8,550
fofur dh iw¡th 5,700 28,500
3,16,500 3,16,500
lk>snkjksa osQ iw¡th [kkrsuke tekfrfFk fooj.k jks-i`- vfer lqfer fofur frfFk fooj.k jks-i`- vfer lqfer fofur2017 la- (#-) (#-) (#-) 2017 la- (#-) (#-) (#-)
olwyh 45,000 'ks"k vk@yk 40,000 50,000 60,000
(ifjlaifÙk;k¡)olwyh(gkfu) 14,250 8,550 5,700 olwyh 40,000 & &cSad 70,750 44,450 11,300 (Jherh vfer
dk Í.k)ykHk o gkfu 5,000 3,000 2,000
85,000 53,000 62,000 85,000 53,000 62,000
2018-19
269lk>snkjh iQeZ dk fo?kVu
cSad [kkrkuke tekfrfFk fooj.k jks-i`- jkf'k frfFk fooj.k jks-i`- jkf'k2017 la- (#-) 2017 la- (#-)
'ks"k vk@yk 15,000 olwyh (O;;) 1,500
olwyh 1,13,000 vfer dh iw¡th 70,750
(ifjlaifÙk;ksa ls olwyh) lqfer dh iw¡th 44,450
fofur dh iw¡th 11,300
1,28,000 1,28,000
fVIi.kh % fu;e osQ vuqlkj fofu;ksxksa dks ysunkjksa }kjk ysus ij dksbZ Hkh izfof"V ugha dh tk,xhA
mnkgj.k 1010101010
ehuk vkSj Vhuk iQeZ esa lk>snkj gSa, mudk ykHk foHkktu vuqikr 3 % 2 gSA os iQeZ dk fo?kVu djus dkfu.kZ; ysrs gSaA 31 ekpZ, 2017 dks rqyu i=k fuEu gS%
31 ekpZ] 2017 dks ehuk vkSj Vhuk dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th % e'khujh 70,000
ehuk 90,000 fofu;ksx 50,000
Vhuk 80,000 1,70,000 LVkWd 22,000
fofoèk ysunkj 60,000 fofoèk nsunkj 1,03,000
ns; foi=k 20,000 gLrLFk jksdM+ 5,000
2,50,000 2,50,000
ifjlaifÙk;ksas vkSj nkf;Roks dk fuiVkjk bl izdkj gqvk %(v) e'khujh dks ysunkjksa osQ [kkrksa osQ iw.kZ Hkqxrku osQ fy, fn;k x;k vkSj LVkWd dks ns; foi=k osQ
iw.kZ Hkqxrku osQ fy, fn;k x;kA(c) fofu;ksx dks Vhuk us iqLrd ewY; ij ys fy;kA fofoèk nsunkjksa dks ehuk us iqLrd ewY;
50,000 #i;s ls 10% de ij ys fy;k vkSj 'ks"k nsunkjksa ls 51,000 #i;s olwyh gqbZA(l) olwyh O;; dh jkf'k 2,000 #i;s gSA
iQeZ dh iqLrdksa dks can djus osQ fy, vko';d cgh [kkrs rS;kj djsaA
2018-19
270 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
gy
ehuk vkSj Vhuk dh iqLrosaQolwyh [kkrk
uke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)
ifjlaifÙk;ksa dk gLrkarj.k% fofoèk ysunkj 60,000
e'khujh 70,000 ns; foi=k 20,000
fofu;ksx 50,000 Vhuk dh iw¡th(fofu;ksx) 50,000
LVkWd 22,000 ehuk dh iw¡th 45,000
fofoèk nsunkj 1,03,000 2,45,000 (iqLrd ewY; 50,000 #i;scSad (olwyh O;;) 2,000 ls 10% de)
cSad %nsunkj 51,000
gkfu dk gLrkarj.k%ehuk dh iw¡th 12,600
Vhuk dh iw¡th 8,400 21,000
2,47,000 2,47,000
lk>snkjksa osQ iw¡th [kkrsuke tekfooj.k ehuk Vhuk fooj.k ehuk Vhuk
(#-) (#-) (#-) (#-)olwyh (fofu;ksx) 50,000 'ks"k vk@yk 90,000 80,000
olwyh (nsunkj) 45,000
olwyh (gkfu) 12,600 8,400
cSad 32,400 21,600
90,000 80,000 90,000 80,000
cSad [kkrkuke tekfooj.k jkf'k fooj.k jkf'k
(#-) (#-)'ks"k vk@yk 5,000 olwyh (O;;) 2,000
olwyh (ifjlaifÙk;k¡) 51,000 ehuk dh iw¡th 32,400
Vhuk dh iw¡th 21,600
56,000 56,000
2018-19
271lk>snkjh iQeZ dk fo?kVu
bl vè;k; esa iz;qDr 'kCn
1- lk>snkjh dk fo?kVu 2- lk>snkjh iQeZ dk fo?kVu3- bPNk ls lk>snkjh 4- vfuok;Z fo?kVu5- lwpuk }kjk fo?kVu 6- olwyh O;;7- olwyh [kkrk
lkjka'k
1- lk>snkjh iQeZ dk fo?kVu % iQeZ osQ fo?kVu ls vk'k; lk>snkjksa osQ eè; O;kikj lekiu vkSj vkfFkZd lacaèkksadk foPNsn gSA iQeZ osQ fo?kVu dh n'kk esa iQeZ viuk O;olk; can dj nsrh gS rFkk leLr ifjlaifÙk;ksas dholwyh dh tkrh gS vkSj ns;rkvksa dk iw.kZr% Hkqxrku dj fn;k tkrk gSA ysunkjksa dks loZizFke Hkqxrku ifjlaifÙk;ksadh olwyh jkf'k ls fd;k tkrk gS_ rRi'pkr ;fn fdlh izdkj dk Hkqxrku ckdh jgrk gS rks og lk>snkjksa dhfuosf'kr iw¡th, tks ykHk foHkktu vuqikr esa fuos'k dh xbZ gS, esa ls fd;k tkrk gSA lk>snkjksa osQ vafre HkqxrkuosQ ckn, iQeZ dh iqLrosaQ can dj nh tkrh gSaA
2- lk>snkjh dk fo?kVu % lk>snkjh, lk>snkj osQ izos'k, lsokfuo`fÙk rFkk e`R;q vkfn osQ le; lekIr gks tkrh gSAblls iQeZ dk fo?kVu vfuok;Z ugha gSA
3- olwyh [kkrk % foØ;, ifjlaifÙk;ksa dh olwyh vkSj ysunkjksa dks Hkqxrku ls lacafèkr ysunsuksa osQ fy, olwyh [kkrkrS;kj fd;k tkrk gSA bl izfØ;k ls mRiUu ykHk vFkok gkfu dks lk>snkjksa osQ chp ykHk&gkfu foHkktu, vuqikresa ck¡V fn;k tkrk gSA lk>snkjksa osQ [kkrksa dk lek;kstu dj fn;k tkrk gS vkSj jksdM+@cSad [kkrk can dj fn;ktkrk gSA
vH;kl osQ fy, iz'u
y/q mÙkj iz'u
1- lk>snkjh dk fo?kVu vkSj lk>snkjh iQeZ osQ fo?kVu osQ eè; varj dks Li"V dhft,A2- ys[kk O;ogkj dhft, %
(i) xSj&vfHkysf[kr ifjlaifÙk;k¡(ii) xSj&vfHkysf[kr nkf;Ro
3- fo?kVu osQ le; vki lk>snkj osQ Í.k dk fdl izdkj O;ogkj djsaxs ;fn ;g_(i) rqyu i=k osQ ifjlaifÙk i{k dh vksj n'kkZ;h xbZ gS(ii) rqyu i=k osQ nf;Ro i{k dh vksj n'kkZ;h xbZ gSA
4- iQeZ osQ Í.k vkSj lk>snkjksa osQ O;fDrxr Í.kksa osQ eè; varj le>k,¡5- fo?kVu ij [kkrksa osQ Hkqxrku dk Øe fy[ksaA6- olwyh [kkrk iquewZY;kadu [kkrs ls fdl izdkj fHkUu gSA
2018-19
272 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
fucaèkkRed iz'u
1- lk>snkjh iQeZ osQ fo?kVu dh izfØ;k le>k,¡\2- olwyh [kkrk fdls dgrs gSa\3- olwyh [kkrs dk izk:i cukb,A4- ysunkjksa dks deh dk Hkqxrku fdl izdkj ls djsaxs\
vkafdd iz'u
1- olwyh O;; ls lacafèkr fuEu O;ogkjksa dk jkst+ukepk cukb,%(v) olwyh O;; dh jkf'k 2,500 #i;sA(c) olwyh O;; dh jkf'k 3,000 #i;s dk Hkqxrku v'kksd }kjk tks fd ,d lk>snkj gSA(l) olwyh O;; 2,300 #i;s r#.k }kjk O;fDrxr rkSj ij fd, x,A(n) lk>snkj vfer dks ifjlaifÙk;ksa dh olwyh osQ fy, 4,000 #i;s esa fu;qDr fd;k x;kA okLrfod
olwyh O;; dh jkf'k 3,000 #i;s gSA2- fuEu fLFkfr esa vko';d jkst+ukepk izfof"V nsa_
(v) 85,000 #i;s osQ ysunkjksa us 40,000 #i;s jksdM+ vkSj 43,000 #i;s osQ fofu;ksx dk vius nkos dkiw.kZ Hkqxrku Lohdkj fd;kA
(c) ysunkj 16,000 #i;s osQ gSaA os 18,000 #i;s ewY; dh e'khujh dks vius nkos dk Hkqxrku Lohdkjdjrs gSaA
(l) ysunkj 90,000 #i;s osQ gSaA os 1,20,000 #i;s osQ Hkou rFkk 30,000 #i;s osQ jksdM+ dks iQeZ dkHkqxrku Lohdkj djrs gSaA
3- ,d iqjkus daI;wVj dks fiNys o"kZ osQ ys[kk iqLrdksa esa vifyf[kr fd;k x;kA ,d lk>snkj fufru }kjk mlhdks 3,000 #i;s esa fy;k x;kA ;g ekurs gq, fd iQeZ dk fo?kVu gks pqdk gS, mijksDr osQ lacaèk esa jkst+ukepkizfof"V;k¡ dhft,A
4- iQeZ osQ fo?kVu ij fuEu O;ogkjksa dh D;k jkst+ukepk izfof"V;k¡ vfHkysf[kr dh tk,¡xh%(v) xSj&vfHkysf[kr nkf;Ro dk Hkqxrku 3,200 #i;sA(c) lk>snkj jksfgr }kjk 7,500 #i;s osQ LVkWd dks ysukA(l) olwyh ij ykHk dh jkf'k 18,000 dks lk>snkj vk'kh"k vkSj r#.k dks 5%7 osQ vuqikr esa foHkkftr
fd;k x;kA(n) xSj&vfHkysf[kr ifjlaifÙk ls 5,500 #i;s dh olwyhA
5- fuEu O;ogkjksa dh jkst+ukepk izfof"V;k¡ nhft,%1. fofHkUu ifjlaifÙk;ksa vkSj nkf;Roksa dh olwyh dk vfHkys[kuA2. iQeZ osQ ikl 1,60,000 #i;s dk LVkWd gSA lk>snkj vt+ht+ }kjk 50% LVkWd dks 20% NwV ij ys
fy;k x;kA3. 'ks"k LVkWd dk foØ; ykxr ewY; ij 30% ykHk ij gqvkA4. Hkwfe vkSj Hkou (iqLrd ewY; 1,60,000 #i;s) dk foØ; 3,00,000 #i;s esa ,d nyky osQ }kjk
fd;k x;k ftlus lkSns ij 2% deh'ku fy;kA
2018-19
273lk>snkjh iQeZ dk fo?kVu
5. la;a=k vkSj e'khujh (iqLrd ewY; 60,000 #i;s) ,d ysunkj dks iqLrd ewY; ls 10% de osQ LohÑrewY;kadu ij fn;k x;kA
6. fofu;ksx ftldk ewY; 4,000 #i;s Fkk ls 50% olwyh gqbZA
6- fuEu ifjfLFkfr;ksa esa vki jf'e vkSj fcanq osQ olwyh O;;ksa dk fdl izdkj ys[kk O;ogkj djsaxs%1- olwyh O;; dh jkf'k 1,00,000 #i;sA2- olwyh O;; dh jkf'k 30,000 #i;s dk Hkqxrku lk>snkj jf'e us fd;kA3- fo?kVu izfØ;k dks iw.kZ djus osQ fy, jf'e us olwyh O;; dk ogu fd;k ftlosQ fy, ikfjrksf"kd
70,000 #i;s fn;k x;kA jf'e }kjk okLrfod O;; 1,20,000 #i;s fd;k x;kA
7- 1,00,000 #i;s dh ifjlaifÙk;ksas dk gLrkarj.k (jksdM+ vkSj cSad osQ vfrfjDr) olwyh [kkrs esa fd;k x;kAifjlaifÙk;ksa dks 50% lk>snkj vrqy }kjk 20% NwV ij ys fy;kA 'ks"k ifjlaifÙk;ksa esa ls 40% dks, ykxrij 30% ykHk ij foØ; fd;k x;kA 'ks"k dk 5% csdkj gks x;k, dqN olwyh ugha gqbZ vkSj ckdh ifjlaifÙk;k¡,d ysunkj dks mlosQ nkos dk iw.kZ Hkqxrku osQ fy, nh xbZAifjlaifÙk;ksa ls olwyh dh jkst+ukepk izfof"V dk vfHkys[ku djsaA
8- ikjl vkSj fiz;k dh iqLrdksa esa fuEu xSj&vfHkysf[kr ifjlaifÙk;ksa vkSj nkf;Roksa dh vko';d jkst+ukepk izfof"Vdk vfHkys[ku djsa%1- ,d iqjkus i+QuhZpj dks iQeZ esa iw.kZ :i ls vifyf[kr fd;k x;kA ;g i+QuhZpj 3,000 #i;s esa cspk x;kA2- vk'kh"k tks fd ,d iqjkuk xzkgd gS ftldk [kkrk 1,000 #i;s ls fiNys o"kZ osQ Mwcr Í.k osQ rkSj
ij vifyf[kr fd;k x;k, us 6% dk Hkqxrku fd;kA3- ikjl iQeZ dh [;kfr dks ysrk gS (ftldk ys[kk iqLrdksa esa ugha gS) ftls 3,000 #i;s ij ewY;kafdr
fd;k x;kA4- ,d iqjkuh Vad.k e'khu (VkbijkbVj) tks fd iw.kZ :i ls ys[kk iqLrdksa esa vifyf[kr fd;k x;kA bldk
vuqekfur olwyh ewY; 400 #i;s FkkA bldks fiz;k osQ }kjk vuqekfur ewY; ls 25% NwV ij fy;k x;kA5- 100 'ks;j, 10 #i;s izR;sd dks LVkj fyfeVsM us 2,000 #i;s dh dher ij vf/x`fgr fd;k Fkk,
ftldks ys[kk iqLrdksa esas iw.kZ :i ls vifyf[kr fd;k x;kA bu va'kksa dk ewY;kadu 6 #i;s izR;sdfd;k rFkk lk>snkjksa osQ eè; muosQ ykHk foHkktu vuqikr esa ck¡Vk x;kA
9- lHkh lk>snkjksa us iQeZ osQ fo?kVu dh bPNk O;Dr dhA ;kflu ,d lk>snkj 2,00,000 #i;s osQ Í.k dks lk>snkjksaosQ iw¡th Hkqxrku ls igys Hkqxrku pkgrk gSA ysfdu vej, ,d vU; lk>snkj iw¡th dk Hkqxrku, ;kflu osQ Í.kosQ Hkqxrku ls igys pkgrk gSA dkj.k crkrs gq, muosQ chp mik; dk lq>ko nsaA
10- leLr nkf;Roksa dks olwyh [kkrs esa gLrkarfjr djus rFkk fofHkUu ifjlaifÙk;ksa (jksdM+ osQ vfrfjDr) rhljs i{kdks fdlh iQeZ osQ fo?kVu ij fuEu ysunsuksa osQ lacaèk esa D;k jkst+ukepk izfof"V;k¡ dh tk,¡xhA1- vkjrh us 80,000 #i;s osQ ewY; dk LVkWd 68,000 #i;s esa fy;kA2- 40,000 #i;s dh xSj&vfHkysf[kr eksVj lkbfdy tks fd djhe }kjk yh xbZA3- iQeZ us deZpkfj;ksa dks 40,000 #i;s dh {kfriwfrZ dk Hkqxrku fd;kA4- fofHkUu nkf;Ro dks tks fd 36,000 #i;s osQ Fks, dks 15% NwV ij Hkqxrku fd;k x;kA
2018-19
274 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
5- olwyh ij gkfu 42,000 #i;s dks vkjrh vkSj djhe osQ eè; 3 % 4 osQ vuqikr esa foHkktu fd;ktk,sxkA
11- jkst+ vkSj fyyh dk ykHk foHkktu vuqikr 2 % 3 gSA 31 ekpZ, 2017 dks mudk rqyu i=k fuEu gS%
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 40,000 jksdM+ 16,000
fyyh ls Í.k 32,000 nsunkj 80,000
YkkHk o gkfu 50,000 ?kVk;k% lafnX/ Í.k 3,600 76,400
iw¡th% osQ fy, izkoèkkufyyh 1,60,000 LVkWd 1,09,600
jkst+ 2,40,000 izkI; foi=k 40,000
Hkou 2,80,000
5,22,000 5,22,000
jkst+ vkSj fyyh bl frfFk dks iQeZ osQ fo?kVu dk fu.kZ; djrs gSaaA ifjlaifÙk;ksa (izkI; foi=k dks NksM+dj)ls olwyh 4,84,000 #i;s ysus osQ fy, lger gSA ysunkj 38]000 #- ij lger gSA olwyh dh ykxr 2,400
#i;sA iQeZ esa eksVj lkbZdy gS ftldks iQeZ osQ #i;ksa ls fy;k x;k ysfdu iQeZ dh iqLrdksa esa ugha n'kkZ;kx;kA bldk foØ; 10,000 #i;s esa fd;k x;kA cdk;k fctyh fcy osQ lacaèk esa laHkkfor nkf;Ro 5,000 #i;sgSaA izkI; foi=k jkst+ us 33,000 #i;s esa ys fy;kA
olwyh [kkrk, lk>snkjksa osQ iw¡th [kkrs, Í.k [kkrk vkSj jksdM+ [kkrk rS;kj djsaA(mÙkj % olwyh ls YkkHk 15,000 #i;s, jksdM+ [kkrs dk ;ksx 5,10,000 #i;s)
12- f'kYik, ehuk vkSj uank us 31 ekpZ] 2017 dks iQeZ osQ fo?kVu dk fu.kZ; fy;kA budk ykHk foHkktu vuqikr3% 2%1 gS vkSj mudk rqyu i=k bl izdkj gS%
31 ekpZ] 2017 dks f'kYik] ehuk vkSj uank dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% Hkwfe 81,000
f'kYik 80,000 LVkWd 56,760
ehuk 40,000 nsunkj 18,600
cSad Í.k 20,000 uank dh iw¡th 23,000
ysunkj 37,000 jksdM+ 10,840
lafnXèk Í.k osQ fy, izkoèkku 1,200
lkekU; lap; 12,000
1,90,200 1,90,200
2018-19
275lk>snkjh iQeZ dk fo?kVu
f'kYik us 41,660 #i;s ewY; dk LVkWd 35,000 #i;s esa ys fy;k vkSj cSad Í.k dk Hkqxrku djus dkslger gqbZA 'ks"k LVkWd dk foØ; 14,000 #i;s esa fd;k x;k vkSj 10,000 #i;s osQ nsunkjksa ls 8,000 #i;solwyh gqbZ A Hkwfe dk foØ; 1,10,000 #i;s esa fd;kA 'ks"k nsunkjksa ls iqLrd ewY; dh 50% olwyh gqbZA olwyhdh ykxr jkf'k 1,200 #i;s gSA 6,000 #i;s ewY; dh ,d Vad.k e'khu iqLrdksa esa xSj&vfHkysf[kr gS] dks,d ysunkj us blh ewY; ij ys fy;kA olwyh [kkrk rS;kj djsaA(mÙkj% olwyh ls YkkHk 20,940 #i;s, jksdM+ [kkrs dk ;ksx 1,64,650 #i;s)
13- lqjthr vkSj jkgh dk ykHk o gkfu foHkktu vuqikr 3% 2 gSA 31 ekpZ, 2017 dks mudk rqyu i=k bl izdkj gS%
31 ekpZ] 2017 dks lqjthr vkSj jkgh dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
ysunkj 38,000 cSad 11,500
Jherh lqjthr ls Í.k 10,000 LVkWd 6,000
lap; 15,000 nsunkj 19,000
jkgh dk Í.k 5,000 i+QuhZpj 4,000
iw¡th% la;a=k 28,000
lqjthr 10,000 fofu;ksx 10,000
jkgh 8,000 ykHk o gkfu 7,500
86,000 86,000
31 ekpZ, 2017 dks iQeZ dk fo?kVu fuEu 'krks± ij gqvk %1- lqjthr us fofu;ksxksa dks 8,000 #i;s esa fy;k vkSj og Jherh lqjthr osQ Í.k dk Hkqxrku djsxkA2- vU; ifjlaifÙk;ksa ls olwyh fuEu gSa %
LVkWd 5,000 #-nsunkj 18,500 #-i+QuhZpj 4,500 #-la;a=k 25,000 #-
3- olwyh O;; dh jkf'k 1,600 #i;s gSA4- ysunkjksa us iw.kZ Hkqxrku osQ 37,000 #i;s Lohdkj fd,A5- vki olwyh [kkrk, lk>snkjksa osQ iw¡th [kkrs vkSj cSad [kkrk rS;kj djsaA
(mÙkj% olwyh ij gkfu 6,600 #i;s, jksdM+ [kkrs dk ;ksx 64,500 #i;s)14- jhVk, xhrk vkSj vk'kh"k iQeZ esa lk>snkj gSa] mudk ykHk @ gkfu foHkktu vuqikr 3% 2%1 gSA 31 ekpZ] 2017
dks mudk rqyu i=k bl izdkj gS%
2018-19
276 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
31 ekpZ] 2017 dks jhrk] xhrk vkSj vk'kh"k dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% jksdM+ 22,500
jhVk 80,000 nsunkj 52,300
xhrk 50,000 LVkWd 36,000
vk'kh"k 30,000 1,60,000 fofu;ksx 69,000
ysunkj 65,000 la;a=k 91,200
ns; foi=k 26,000
lkekU; lap; 20,000
2,71,000 2,71,000
Åij nh xbZ frfFk dks iQeZ dk fo?kVu gks x;kA1- jhVk dks ifjlaifÙk;ksa dh olwyh osQ fy, fu;qDr fd;k x;kA jhVk dks ifjlaifÙk;ksa dh olwyh osQ fy,
5% deh'ku (jksdM+ osQ vfrfjDr) feysxk vkSj og lkjs olwyh O;; djsxhA2- ifjlaifÙk;ksa ls olwyh fuEu gS %
nsunkj 30,000 #-LVkWd 26,000 #-la;a=k 42,750 #-
3- fofu;ksx ls iqLrd ewY; osQ 85% dh olwyh gqbZA4- olwyh O;; dh jkf'k 4,100 #i;s gSA5- iQeZ us cdk;k osru 7,200 #i;s dk Hkqxrku fd;k ftldk izkoèkku igys ugha fd;k x;k FkkA6- ,d foi=k cSad ls NwV osQ lacaèk esa vkdfLed nkf;Ro gS ftldk Hkqxrku 9,800 #i;s fd;k x;kA
olwyh [kkrk, lk>snkjksa osQ iw¡th [kkrs, jksdM+ [kkrk rS;kj djsaA(mÙkj % olwyh ij gkfu 1,15,970 #i;s)
15- vuwi vkSj lqfer iQeZ esa cjkcj osQ lk>snkj gSaA os 31 ekpZ, 2017 dks iQeZ osQ lekiu dk fu.kZ; ysrs gSa]tc rqyu i=k fuEu gS%
31 ekpZ] 2017 dks vuwi vkSj lqfer dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 27,000 gLrLFk jksdM+ 11,000
lap; dks"k 10,000 fofoèk nsunkj 12,000
Í.k 40,000 la;a=k 47,000
2018-19
277lk>snkjh iQeZ dk fo?kVu
iw¡th% LVkWd 42,000
vuqi 60,000 iêðkÑr Hkwfe 60,000
lqfer 60,000 1,20,000 i+QuhZpj 25,000
1,97,000 1,97,000
ifjlaifÙk;ksa ls olwyh fuEu gS%iêðkÑr Hkwfe 72,000 #-i+QuhZpj 22,500 #-LVkWd 40,500 #-la;a=k 48,000 #-fofoèk nsunkj 10,500 #-
ysunkjksa dks 25,500 #i;s dk Hkqxrku iw.kZ fuiVkjs osQ fy, fd;k x;kA olwyh O;;ksa dh jkf'k 2,500 #i;sgSA iQeZ dh iqLrdksas dks can djus osQ fy, olwyh [kkrk, cSad [kkrk rFkk lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA(mÙkj % olwyh ij ykHk 6,500 #i;s)
16- vk'kw vkSj gjh'k lk>snkj gSaA os viuk ykHk vkSj gkfu 3% 2 esa foHkkftr djrs gSaA 31 ekpZ] 2017 dks iQeZosQ fo?kVu dk fu.kZ; fy;k x;kA bl frfFk dks iQeZ dk rqyu i=k bl izdkj gS %
31 ekpZ] 2017 dks vk'kq vkSj gjh'k dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% Hkou 80,000
vk'kw 108,000 e'khujh 70,000
gjh'k 54,000 162,000 i+QuhZpj 14,000
ysunkj 88,000 LVkWd 20,000
cSad vfèkfod"kZ 50,000 fofu;ksx 60,000
nsunkj 48,000
gLrLFk jksdM+ 8,000
3,00,000 3,00,000
vk'kw us Hkou dks 95,000 #i;s esa vkSj gjh'k us e'khujh vkSj i+QuhZpj dks 80,000 #i;s osQ ewY; ij fy;kAvk'kw ysunkjksa dk Hkqxrku djus osQ fy, lger gqvk vkSj gjh'k us cSad vfèkfod"kZ dk Hkqxrku fd;kA LVkWdvkSj fofu;ksx dks nksuksa lk>snkjksa us ykHk foHkktu vuqikr esa ys fy;kA nsunkjksa ls 46,000 #i;s olwyh gqbZAolwyh O;;ksa dh jkf'k 3,000 #i;s gSaA vko';d cgh [kkrk rS;kj djsaA(mÙkj% olwyh ij gkfu 6,000 #i;s, jksdM+@cSad 59,600 #i;s)
2018-19
278 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
17- lat;, r#.k vkSj fofur ykHk 3% 2%1 osQ vuqikr esa foHkkftr djrs gSaA 31 ekpZ, 2017 dks mudkrqyu i=k fuEu gS%
31 ekpZ] 2016 dks rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
iw¡th% la;a=k 90,000
lat; 1,00,000 nsunkj 60,000
r#.k 1,00,000 i+QuhZpj 32,000
fofur 70,000 2,70,000 LVkWd 60,000
ysunkj 80,000 fofu;ksx 70,000
ns; foi=k 30,000 izkI; foi=k 36,000
gLrLFk jksdM+ 32,000
3,80,000 3,80,000
bl frfFk dks iQeZ dk fo?kVu gks x;kA lat; dks ifjlaifÙk;ksa ls olwyh osQ fy, fu;qDr fd;k x;kA lat; dksifjlaifÙk;ksas ls olwyh ij (jksdM+ osQ vfrfjDr) 6% deh'ku fn;k tk,xk vkSj og olwyh ij O;; dk HkqxrkudjsxkA lat; }kjk ifjlaifÙk;ksa ls fuEu olwyh dh xbZ%la;a=k 72,000 #i;s, nsunkj 54,000 #i;s i+QuhZpj 18,000 #i;s] LVkWd iqLrd ewY; dk 90%, fofu;ksx76,000 #i;s vkSj izkI; foi=k 31,000 #i;s olwyh O;; dh jkf'k 4,500 #i;s gSAolwyh [kkrk, iw¡th [kkrs, jksdM+ [kkrk rS;kj djsaA(mÙkj % olwyh ij gkfu 61,300 #i;s, jksdM+ [kkrs dk ;ksx 3,37,000 #i;s)
18- 31 ekpZ, 2017 dks xqIrk vkSj 'kekZ dk rqyu i=k fuEu gS %
31 ekpZ] 2017 dks xqIrk vkSj 'kekZ dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 38,000 cSad esa jksdM+ 12,500
Jherh xqIrk ls Í.k 20,000 fofo/ nsunkj 55,000
Jherh 'kekZ ls Í.k 30,000 LVkWd 44,000
lap; dks"k 6,000 izkI; foi=k 19,000
Mwcr Í.k osQ fy, izkoèkku 4,000 e'khujh 52,000
iw¡th% fofu;ksx 38,500
xqIrk 90,000 fi+QDlplZ 27,000
'kekZ 60,000 1,50,000
2,48,000 2,48,000
2018-19
279lk>snkjh iQeZ dk fo?kVu
31 ekpZ, 2017 dks iQeZ dk fo?kVu gks x;k vkSj ifjlaifÙk;ksa ls olwyh o nkf;Roksa dk Hkqxrku fuEu gS%(v) ifjlaifÙk;ksa ls olwyh%
fofoèk nsunkj 52,000
LVkWd 42,000
izkI; foi=k 16,000
e'khujh 49,000
(c) xqIrk }kjk fofu;ksx 36,000 #i;s osQ LohÑr ewY; ij fy, x, vkSj og Jherh xqIrk osQ Í.k dkHkqxrku djus osQ fy, lger gSA
(l) fofoèk ysunkjksa dks 3% NwV ij Hkqxrku fd;k x;kA(n) olwyh O;; 120 #i;s fd, x,Afo?kVu ij jkst+ukepk izfof"V djsa vkSj olwyh [kkrk, cSad [kkrk vkSj lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA(mÙkj % olwyh ij gkfu 36,560 #i;s, jksdM+ [kkrs dk ;skx 1,88,500 #i;s)
19- v'kksd, ckcw vkSj psru lk>snkj gSaA ykHk@gkfu dk foHkktu vuqikr Øe'k% 1@2, 1@3, 1@6 gSA 31 ekpZ, 2017
dks iQeZ dk fo?kVu gks x;k tcfd rqyu i=k fuEu gS%
31 ekpZ] 2017 dks v'kksd] ckcw vkSj psru dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 20,000 cSad 7,500
ns; foIk=k 25,500 fofoèk nsunkj 58,000
ckcw ls Í.k 30,000 LVkWd 39,500
iw¡th% e'khujh 48,000
v'kksd 70,000 fofu;ksx 42,000
ckcw 55,000 Lora=k ifjlaifÙk 50,500
psru 27,000 152,000
pkyw [kkrs% v'kksd 10,000
ckcw 5,000
psru 3,000 18,000
2,45,500 2,45,500
2018-19
280 ys[kk'kkL=k & vykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs
ckcw us e'khujh dks 45,000 #i;s esa ys fy;kA v'kksd us fofu;ksx 40,000 esa fy;k rFkk iw.kZLokfeRo ifjlaifÙkdks psru us 55,000 #i;s esa fy;kA 'ks"k ifjlaifÙk;ksa ls olwyh bl izdkj gS % fofoèk nsunkj 56,500 #i;svkSj LVkWd 36,500 #i;sA fofo/ ysunkjksa dk Hkqxrku 7% NwV ij fd;kA xSj&vfHkysf[kr daI;wVj ls 9,000
#i;s olwy gq,A olwyh O;; dh jkf'k 3,000 #i;s gSAolwyh [kkrk, lk>snkjksa osQ iw¡th [kkrs o cSad [kkrk rS;kj djsaA(mÙkj % olwyh ij YkkHk 2,400 #i;s, jksdM+ [kkrs dk ;ksx 1,34,100 #i;s)
20- ruq vkSj euq dk rqyu i=k fuEu gS tks fd viuk ykHk o gkfu 5% 3 osQ vuqikr esa foHkkftr djrs gSa%
31 ekpZ] 2017 dks ruq vkSj euq dk rqyu i=k
nkf;Ro jkf'k ifjlaifÙk;k¡ jkf'k(#-) (#-)
fofoèk ysunkj 62,000 cSad esa jksdM+ 16,000
ns; foi=k 32,000 fofoèk ysunkj 55,000
cSad Í.k 50,000 LVkWd 75,000
lap; dks"k 16,000 eksVj dkj 90,000
iw¡th% e'khujh 45,000
ruq 1,10,000 fofu;ksx 70,000
euq 90,000 2,00,000 fi+QDlplZ 9,000
3,60,000 3,60,000
bl frfFk dks iQeZ dk fo?kVu gks x;k vkSj fuEu le>kSrk gqvk %ruq us fofoèk nsunkj fy, vkSj cSad Í.k dk Hkqxrku djus osQ fy, lger gqbZA fofoèk ysunkjksa us LVkWd Lohdkjfd;k vkSj iQeZ dks 10,000 #i;s dk Hkqxrku fd;kA euq us e'khujh dks 40,000 #i;s esa fy;k vkSj ns;foIk=k dk 5% NwV ij Hkqxrku osQ fy, lger gqvkA eksVj dkj dks ruq us 60,000 #i;s esa fy;kA fofu;ksxls 76,000 #i;s o fi+QDlplZ ls 4,000 #i;s olwy gq,A olwyh O;; dh jkf'k 2,200 #i;s gSaAolwyh [kkrk, cSad [kkrk o lk>snkjksa osQ iw¡th [kkrs rS;kj djsaA(mÙkj % olwyh ls gkfu 37,600 #i;s, jksdM+ [kkrs dk ;ksx 1,06,000 #i;s)
Lo;a tk¡fp, dh tk¡p lwphLo;a tk¡fp, 11- lR; 2- lR; 3- lR; 4- vlR; 5- lR; 6- lR; 7- lR; 8- vlR;
Lo;a tk¡fp, 21- (l) 2- (n) 3- (c) 4- (n) 5- (l) 6- (v) 7- (c) 8- (l)
Lo;a tk¡fp, 31- uke] olwyh 2- cká] tek, olwyh 3- iw¡th [kkrs, ykHk foHkktu vuqikr 4- tek 5- uke 6- ysunkj7- Hkqxrku] olwyh 8- olwyh, iw¡th 9- xSj&vfHkysf[kr 10- i¡wth
2018-19