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...

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y s [kk'kkL=k vykHkdkjh la LFkk, ¡ ,oa lk>s nkjh [kkr s d{kk 12 os Q fy, ikB~;iq Lrd 2018-19

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...

Page 1: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

ys[kk'kkL=kvykHkdkjh laLFkk,¡ ,oa lk>snkjh [kkrs

d{kk 12 osQ fy, ikB~;iqLrd

2018-19

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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

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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

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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~

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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

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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

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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

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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

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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

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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

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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

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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;&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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 29: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 30: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 31: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

Page 34: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 35: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 36: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

Page 39: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 51: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 52: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 53: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 54: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 55: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 56: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 57: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 69: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 70: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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;&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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 102: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 103: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 104: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 105: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 106: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 107: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 108: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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_

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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

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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

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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 #-)

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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)

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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

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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%

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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

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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

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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

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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)

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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

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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 #-

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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

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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

Page 133: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 134: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 135: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 136: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 137: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 138: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 149: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 150: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 151: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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)

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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

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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

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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

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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

Page 161: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 162: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 163: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

Page 167: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 168: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 169: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

Page 172: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 173: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 174: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

Page 176: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 177: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 178: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 179: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 180: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 181: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 182: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 183: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 184: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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)

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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)

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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

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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

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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

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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

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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

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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

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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

Page 195: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 196: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 197: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 198: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 199: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 200: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 201: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 202: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 203: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 204: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 205: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 206: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 207: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 208: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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)

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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

Page 213: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

Page 221: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 222: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

Page 226: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

Page 229: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 230: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 231: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 232: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 233: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 234: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 235: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 236: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 237: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 238: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 239: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

Page 240: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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%

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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

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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

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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

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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%

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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)

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 266: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

Page 287: 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 iw¡th [kkrksa dk vuqj{k.k 75 2-5 lk>snkjksa osQ chp ykHk dk foHkktu 80 2-6 ,d lk>snkj

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

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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