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wiUvb dig Kv_vq cvIqv hvq

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4

wiUvb `vwLji cwZ

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2014-2015 Kiel mveRbxb ^wbaviYx cwZZ `vwLjKZ wiUvYmg~ni ga h mKj wiUvb c~eeZx Ki eQii wbiwcZ Avqi Kgc 20% Avq ew Ki Ges wbv kZmg~n c~iY Ki `vwLj Kie Ki wefvM KZK D wiUvb AwWU bv Kivi weavb Kiv nqQ| cvjbxq kZmg~nt K. wiUvbi wfwZ diZhvM Ki mw ne bv| L. Kvbic `vb MnY c`kb Kiv hve bv| M. wiUvb Kigy Avq c`kb Kij Kigy Avqi mg_b hvPvBhvM `vwjwjK cgvbvw` wiUvbi mv_ `vwLj KiZ ne| N. AvqKi Aav`k, 1984 Gi 44 aviv Abyhvqx RvixKZ cvcb Abymvi nvmKZ nvi AvqKi chvR nq Gic Kvb Avq c`kb Kiv hve bv| O. evsK, Avw_K cwZvb A_ev Ab hKvb Drm _K 5 j UvKvi AwaK FY Mnb c`kb Kiv nj `vwLjKZ wiUvbi mv_ MnxZ FY msv mswk evsK weeiYx ev wnmve weeiYx `vwLj KiZ ne|

5

c~eeZx eQii bvq G eQiI AvqKi Aav`ki 82wewe avivq mveRbxb ^wbaviYx cwZZ `vwLjKZ bZzb wiUvb eemv I ckv LvZ c`wkZ Avqi 4 b nvi cviwK c~uwR bqv hve| Ze G c~uwR wewbqvM mswk Avq eQi ev Avq eQi kl nIqvi cieZx 5 eQii ga eemv ev ckv _K vbvi Kiv hve bv| Kij h eQi vbvi Kiv ne, m eQii mswk KieQi A_ vbviKvixi Abvb Drmi Avq wnme weewPZ ne| DjL h, wbixvi AvIZvq bv cojI Kvb wiUvb Avq Mvcb Kiv nj ev Ki duvwK _vKj, mswk KieQii wiUvbi Aav`ki 93 aviv Abyhvqx cqvRbxq AvBbvbyM ee v MnY Kiv hve| wUAvBGb mb`i A_ev AvqKi wiUvbi cvw ^xKvi ci cvkvcvwk Computer System Gi gvag c` Computer Generated mvwUwdKU weePbvi weavb [section 184A]

AvqKi Aav`k KwZcq Ki`vZv mbvKiY b^i (B-wUAvBGb) mb` `vwLji evaevaKZv iqQ| A_ AvBb, 2013 Gi gvag mskvabx Avbqb Ki wbavwiZ mg~n wUAvBGb mb` A_ev mekl KieQii AvqKi wiUvb `vwLji cvw^xKvici cvkvcvwk Computer System Gi gvag c` Computer Generated mvwUwdKUI wbavwiZ G mKj `vwLj Kivi weavb Kiv nqQ| A_vr wUAvBGb mb`i cwieZ cvw^xKvic A_ev Computer Generated mvwUwdKU `vwLji gvagI AvBbMZ evaevaKZv c~iY Kiv hve| Ze cyivZb Ki`vZv`i wUAvBGb Ges Ki wbaviY mb mwKZ Z_vw`mn mswk Dc Ki Kwgkbvii mvwUwdKU MnY KiZ ne|

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6

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eemv ev ckv LvZt eemv ev ckvi Avq-eqi weeiYx (Income statement) I w wZc (Balance Sheet).

Askx`vix dvgi Avqt dvgi Avq-eqi weeiYx (Income statement) I w wZc (Balance Sheet).

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AvqKi cwikva (Drm Ki KZb mn)t

7

(K) Ki cwikvai mg_b Pvjvbi Kwc, c-AWvi/evsK WvdU/ GKvDU cqx PKi Kwc;

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(L) h Kvb LvZi Avq nZ Drm AvqKi cwikva Kiv nj Ki KZbKvix KZci cZqbc|

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8

ne 2014-2015| Avevi cwKv eQi Abyhvqx A_vr 1 Rvbyqvix 2013 _K 31 wWm^i 2013 ch Kvb Ki`vZv wnmvei LvZv ivLj ZuviI Ki eQi ne 2014-2015| hw` evsjv eQi Abyhvqx wnmvei LvZvc ivLb A_vr Zvi Avq eQi hw` 13 Gwcj, 2014 ZvwiL kl nq ZvnjI KieQi ne 2014-2015|

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9

eZbfvMx Ki`vZv`i Rb wiUvb dig (AvBwU-11O)t

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10

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^xKZ fwel Znwej AwRZ my`

*g~j eZbi 1/3 Ask ch cv my` ( GLvb eZb ejZ g~j eZb

Ges gnvN fvZv eySve) A_ev miKvi KZK wbavwiZ nvi

14.50%, G y`qi ga hwU Kg

Gi AwZwi KihvM

hvbevnb myweavi Rb weewPZ Avq

hw` Ki`vZv e wMZ eenvii Rb wbqvMKZvi wbKU _K Mvox cvb Zvnj g~j eZbi 5% mivmwi bxU KihvM Avq ne

g~j eZbi 5% Avq ne

webvg~j ev nvmKZ fvovq cv evm vbi Rb weewPZ Avq

(K) hw` Ki`vZv wbqvMKZv KZK c` webv fvovq mwZ ev A-mwZ evm vb evm Kib Zvnj mvaviYfve g~j eZbi 25% KihvM Avq wnme MY ne|

(L) hw` Ki`vZv wbqvMKZv _K nvmKZ fvovq mwZ ev A-mwZ evm vb cv nb m mvaviYfve g~j eZbi 25% nZ cKZ cwikvwaZ fvov ev` w`q cv_K KihvM Avq wnme MY ne|

(K) g~j eZbi 25% hvM ne|

(L) g~j eZbi 25%= ... ev`-cwikvwaZ fvov= ...... cv_K KihvM Avq ne

Abvb, hw` _vK (weeiY w`b)

Ki`vZv hw` wbqvMKZv KZK c` evm vb `vivqvb, gvwj, eveywP wKsev Ab Kvb myweav cq _vKb Ze cv myweavi mgcwigvY Avw_K g~j KihvM Avq wnmve `LvZ ne|

G mKj myweavi Avw_K g~j

QywU bM`vqb Kigy bq m~Y Ask cbkb/MvPzBwU Kigy k~b

12

eZbfvMx Ki`vZvMb AvBwU-11M Gi cwieZ AvBwU-11O eenvi Kij Gic Zdwmj mshvRbi cqvRb bB| Ze eZbLvZ Avq wbicb Ki GKwU c_K weeiYx AvBwU-11O Gi mv_ mshy Kiv hZ cvi|

miKvix KgKZv/KgPvixi eZb LvZ Avq wbicbt

miKvix KgKZv/KgPvix`i eZb-fvZvw`i Dci Avq cwiMYbvi Rb GKwU cvcb Gm,Avi,I bs 228-AvBb-AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Rvwi Kiv nqQ| G cvcbi gvag GKRb miKvix KgKZv/ KgPvixi g~j eZb KihvM Avq wnme weewPZ ne| Ab mKj myweav I fvZvw` hgbt evbvm, evox fvov fvZv, wPwKrmv fvZv, hvZvqvZ fvZv, kvw webv`b fvZv BZvw` Kigy _vKe| miKvix KgKZv/KgPvix`i eZb LvZ Avq wbicb chvq AvqKi AvBbi wewa-33 chvR ne bv|

2014-15 KieQii AvqKi wiUvb GK A_ eQi cv aygv g~j eZb KihvM Avq wnme c`kb KiZ ne Ges m Abyhvqx c`q Kii cwigvY cwiMYbv KiZ ne| mvgwiK evwnbxZ KgiZ`i I G weavb mgfve chvR ne| D`vniYi mvnvh miKvix KgKZv/KgPvixi Avq Ges Ki cwiMYbv wbg `Lvbv njv t

(K) Rbve wjqvKZ evsjv`k mwPevjq KgiZ GKRb miKvix KgKZv| 30 Ryb, 2014 ZvwiL mgv A_ eQi wZwb wbgv nvi eZb fvZvw` cqQbt

gvwmK g~j eZb 25,200/- wPwKrmv fvZv 700/-

wZwb miKvix evmvq _vKb Ges GRb cwZgvm g~j eZb nZ 7.50% nvi KZb Kiv nq| 2014-2015 KieQi Rbve wjqvKZ mvne Gi gvU Avq Ges Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt

eZb LvZ Avq t g~j eZb (25,200/- 12 gvm) = 3,02,400/-

gvU Avq = 3,02,400/-

13

Ki `vq cwiMYbvt c_g 2,20,000 UvKv ch k~b nvi Aewk 82,400 UvKv ch 10% nvi 8,240/-

gvU Ki `vq = 8,240/-

GKB Avq hw` Kvb gwnjv KgKZv ev KgPvixi _vK, Ze Zvi Kigy Avqi mxgv ne 2,75,000/- UvKv| dj GKRb gwnjv KgKZv ev KgPvixi 2014-2015 KieQi gvU Avq Ges Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt

eZb LvZ Avq t

g~j eZb (25,200/- 12 gvm) = 3,02,400/-

gvU Avq = 3,02,400/- Ki `vq cwiMYbvt c_g 2,75,000 UvKv ch k~b nvi Aewk 27,400 UvKv ch 10% nvi 2,740/-

gvU Ki `vq = 2,740/- Ze D gwnjv KgKZv ev KgPvixi Kigy mxgvi AwZwi Avq _vKvq Ges wmwU Kcvikb GjvKvq KgiZ weavq G b~bZg Ki ne 3,000/- UvKv|

(L) 2014-2015 KieQi Rbve AvgRv` bxP DjwLZ eZb I fvZv cqQbt (K) gvwmK g~j eZb = 22,000/- UvKv (L) 2wU Drme evbvm (22,000 2) = 44,000/- UvKv (M) wPwKrmv fvZv = 700/- UvKv (N) wkv mnvqK fvZv = 300/- UvKv (O) evox fvov fvZv = 11,000/- UvKv

Rbve AvgRv`i 2014-15 KieQi gvU Avq I Ki`vq cwiMYbv wbg DjL Kiv njvt (K) eZb LvZ Avq t

g~j eZb = (22,000 12) = 2,64,000/- gvU Avq = 2,64,000/-

14

Rbve AvgRv`i wbiwcZ gvU Avq 2,64,000/- UvKvi wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci ---

k~b k~b

Aewk 44,000/- UvKv Avqi Dci- 10% 4,400/- gvU = 4,400/-

A_vr Ki`vZvK c`q Ki 4,400/- UvKv wiUvb `vwLji c~e cwikva KiZ ne|

2| wbivcv RvgvbZi Dci my` (AvqKi Aav`k, 1984 Gi 22 aviv)t

miKvi KZK BmyKZ e ev wmwKDwiwUR (hgb wUGwU e, bvkbvj BbfgU e, URvix e/wej, BZvw`) Ges wWevi nZ AwRZ my` G LvZi Avq wnme wiUvb `LvZ ne| GB wmwKDwiwUR ev wWevi Kbvi Rb evsK _K FY bqv nj FYi my` wmwKDwiwUR nZ AwRZ my` Avq _K LiP wnme ev` `qv hve|

3| Mn mcwi Avq (AvqKi Aav`k 1984 Gi 24 aviv Abyhvqx)t Kvb Ki`vZv Zvi evox AvevwmK ev evwYwRK eenvii Rb fvov w`j, m Avq wiUvbi Mn mcwi Avqi Ni `LvZ ne| Mn mcw LvZ bxU KihvM Avq wnmve Kivi Rb cPwjZ wiUvb dig AvBwU-11M Gi mv_ GKwU Zdwmj (Zdwmj-2) `qv AvQ| GB Zdwmj c~iYi wbqg bxP `qv njvt

Zdwmj-2 (Mn mcwi Avq)

Mn mcwi Ae vb I

eYbv

weeiY UvKv UvKv

evoxi Ae vb, KZ Zjv, BZvw` DjL KiZ ne|

1| fvov eve` evwlK Avqt Mn mw fvov `qv nj 12 gvmi fvov `LvZ ne| hw` GK ev GKvwaK gvm evox Lvwj _vK mI 12 gvmi fvov `LvZ ne| Ze Lvwj _vKv gvmi fvov bxPi Avi GKwU Ni LiP wnmve `vex Kiv hve|

2| `vexKZ eqmg~n t

15

givgZ, Av`vq, BZvw`t (K) AvevwmK eenvii Rb fvov `qv

nj evwlK fvovi Dci 25%| (L) evwYwRK eenvii Rb fvov `qv

nj evwlK fvovi Dci 30%| G LiPi Rb Kvb cgvY `vwLji

cqvRb bB|

ci Ki/KvUbgU evW Ki/vbxq Ki fwg ivR^ evsK A_ev Avw_K cwZvb nZ MnxZ FYi Dci my`/eKx/g~jabx PvRt mswk Mn mcw wbgvY ev cybt wbgvYi Rb FY MnY Kiv nj D FYi my`|

exgv wKw t mswk Mn mcwi exgv Kiv nj|

Mn mcw Lvwj _vKvi KviY `vweKZ iqvZ

Abvb, hw` _vK gvU =

3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)

eZbfvMx Ki`vZvMb Ges chvR eemvqx ev ckvRxwe Ki`vZvMY AvBwU-11M Gi cwieZ h_vg AvBwU-11O I AvBwU-11P eenvi Kij Gic Zdwmj mshvRbi cqvRb bB| Ze MnmwLvZ Avq wbicb Ki GKwU c_K weeiYx AvBwU-11O ev AvBwU-11P Gi mv_ mshy Kiv hZ cvi|

D`vniYi mvnvh Mn mcw LvZ Avq wbicb Ges Ki cwiMYbv wbg `Lvbv njvt

aiv hvK, Rbve nvmvbi GKwU PviZjv AvevwmK evox iqQ| H evoxi bxPZjvq wZwb mcwievi emevm Kib| evKx wZbwU Zjv AvevwmK eenvii Rb fvov w`qQb, cwZwU Zjvi gvwmK fvov 15,000/- UvKv| G eQi wZwb ciKi eve` 16,000/- UvKv, fwgi LvRbv eve` 500/- UvKv Ges Mn wbgvY FYi evsK my` eve` 20,000/- UvKv cwikva KiQb| Rbve nvmvbi Mnmcw nZ Avqi wnmve bxP `qv njvt

16

gvwmK fvov 15,000 3wU Zjv 12 gvm = 5,40,000/-

ev`t Abygv`bhvM LiP 1| givgZ eq (fvovi 25%) 1,35,000/- 2| ci Ki (16,000/- 3/4)* 12,000/- 3| f~wg ivR^(500/- 3/4)* 375/- 4| Mn wbgvY FYi my` (20,000/-

3/4)* 15,000/-

*^wbevm- 1/4 Ask, fvovq eeZ-3/4 Ask 1,62,375/- Mn mcw _K bxU Avq = 3,77,625/-

Rbve nvmvbi wbiwcZ gvU Avq 3,77,625/-UvKvi wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY

c_g 2,20,000/- UvKv ch gvU Avqi Dci ---

k~b k~b

Aewk 1,57,625/- UvKv Avqi Dci- 10% 15,763/- gvU = 15,763/-

A_vr Ki`vZvK c`q Ki 15,763/- UvKv wiUvb `vwLji c~e cwikva KiZ ne| DjL Abygv`bhvM LiP weePbvi evoxwU hw` eemvqxK Dk fvov `qv nq, m givgZ eq eve` 30% LiP bqv hve|

4| Kwl Avq (AvqKi Aav`k 1984 Gi aviv 26 Abyhvqx)t

Kwl LvZ Avqi Rb wnmvei LvZvc bv ivLv nj bxP `qv Dcvq Kwl Avq wnmve KiZ net

aiv hvK Rbve iwdKi Kwl Rwgi cwigvY 2 GKi| GKi cwZ avb Drcv`bi cwigvY aiv hvK 45 gY| cwZgY avbi evRvig~j 800/- UvKv nj bxU KihvM Kwl Avqi cwigvY net

2 GKi 45 gY evRvi g~j 800/- = 72,000/- UvKv| ev`t Drcv`b eq 60% = 43,200/- UvKv| bxU Kwl Avq = 28,800/- UvKv|

17

Kvb Ki`vZvi Avqi Drm hw` aygv Kwl LvZ nq _vK A_vr hw` Kvb Ki`vZvi Kwl LvZi Avq eZxZ Avi Kvbv LvZ Avq bv _vK Zv nj Zvi Rb Kigy Avqi mxgv ne- (K) 65 eQii bxP cyil`i ejvqt (2,20,000 + 2,00,000) = 4,20,000 UvKv| (L) gwnjv ev 65 eQi ev Z y`a eqmi cyil`i ejvqt (2,75,000 + 2,00,000) = 4,75,000 UvKv|

(M) cwZex Ki`vZvi ejvqt (3,50,000 + 2,00,000) = 5,50,000 UvKv| (N) MRUfz hyvnZ gywhvv`i ejvq t

( 4,00,000+2,00,000) = 6,00,000 UvKv|

5| eemv ev ckvi Avq (AvqKi Aav`k 1984 Gi 28 aviv Abyhvqx)t ew Ki`vZv eemvi Rb wnmvei LvZvc ivLj wnmve weeiYx Abyhvqx Avq `LvZ ne| Ab_vq, Avq eq weeiYx Abyhvqx Avq `LvZ ne| AvqKi wiUvbi mv_ eemv ev ckv Avqi Drcv`b wnmve, evwYwRK wnmve, jvf I wZ wnmve Ges w wZc ev Avq-eqi wnmve weeiYx (hv chvR) mshvRb KiZ ne| eemv ev ckvi Mm cvw ev weq nZ eemv mswk mKj LiP ev` w`q bxU Avq wbYq KiZ nq| DjL h, Ki`vZvi ewMZ LiP ev eemv ewnfZ eq G LiP wnme ev` `qv hve bv| ZvQvov eemvi g~jabx cKwZi LiPI bxU Avq wbYqi LiP wnme ev` `qv hve bv| h_vt-

Ki`vZv kbvix q-weqi eemvq wbqvwRZ| 01/7/2013 ZvwiL nZ 30/6/2014 ZvwiL ch Zuvi gvU weqi cwigvY 30,00,000/- UvKv| wewZ gvjvgvji qg~j 24,00,000/- UvKv, KgPvixi eZb 60,000/- UvKv, BjwUK wej, `vKvb fvov, UW jvBm bevqb wdm I cwienb LiP Gi mgw 1,00,000/- UvKv| ZvQvov dvwbPvi q eve` eq 40,000/- UvKv|

eemv LvZ bxU Avq cwiMYbv I Ki`vq ne wbgict gvU weqi cwigvY 30,00,000/- ev`t wewZ gvjvgvji qg~j ---- 24,00,000/- Mm gybvdv 6,00,000/- ev`t Abvb LiP KgPvixi eZb ------------------- 60,000/- BjwUK wej, `vKvb fvov, UW

18

jvBm bevqb wdm I cwienb LiP Gi mgw -------------------------

1,00,000/-

dvwbPvi q eve` eq 40,000/-| dvwbPvi g~jabx RvZxq LiP weavq G LiP bxU Avq wbYqi ev` `qv hve bv ---------------------

k~b

gvU LiP 1,60,000/- eemv LvZ bxU Avq = 4,40,000/-

Ki`vZvi wbiwcZ gvU Avq 4,40,000/- UvKvi wecixZ avhKZ Kii cwigvY wbg cwiMYbv Kiv njvt

gvU Avq Kinvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci ---

k~b k~b

Aewk 2,20,000/- UvKv Avqi Dci-

10% 22,000/-

gvU = 22,000/-

A_vr Ki`vZvK c`q Ki 22,000/- UvKv wiUvb `vwLji c~e cwikva KiZ ne|

6| dvgi Avqi Askt Ki`vZv Kvb Askx`vix dvgi Askx`vi nj dvg _K cvIqv Zuvi Avqi Ask G Ni `Lveb| G Avqi Dci Ki`vZv Mo nvi AvqKi iqvZ cveb| GKwU D`vniY w`q welqwU cwivi Kiv hvqt

aiv hvK, Rbve dqmvj GKwU partnership dvgi 1/3 Aski Askx`vi| mswk eQi H dvg 2,85,000/- UvKv gybvdv KiQ| H Askx`vix dvg Zuvi gybvdvi wnmv 95,000/- UvKv| GQvov Zuvi Mn mcwi bxU Avq 2,20,000/- UvKv| Zuvi gvU Avq 3,15,000/- UvKv| 2014-2015 Ki eQii AvqKii nvi Abyhvqx c`q Kii cwigvY 9,500/- UvKv| dvgi Askx`vix Avqi Rb Ki`vZv h iqvZ cveb Ges iqvZ cvIqvi ci ZvK h cwigvY Ki cwikva KiZ ne Zv G iKgt

Ki iqvZt gvU c`q Ki dvgi Askx`vix Avq

gvU Avq = 9500 95000

315000 = 2,865 UvKv|

19

Ki`vZvi bxU c`q Kii cwigvYt 9,500-2,865 = 6,635 UvKv|

7| ^vgx/ x ev Acveq mvbi Avq (AvqKi Aav`k, 1984 Gi 43 (4) aviv Abyhvqx)t Ki`vZvi ^vgx/x ev Acv eq mvb`i bvg hw` c_Kfve AvqKi bw_ bv _vK wK Zv`i bvg AwRZ mcw _K Avq _vK, m Zv`i bvg AwRZ Avq wiUvbi GB Ni `LvZ ne|

8| g~jabx gybvdv (AvqKi Aav`k, 1984 Gi aviv 31 Abyhvqx)t

Kvb mcw wew Ki gybvdv nj Zv wiUvb g~jabx Avq wnme `LvZ ne| G mcwi ga Rwg, evox, GvcvUgU, Kgvwkqvj cm, K GP ZvwjKvfz Kvcvbxi kqvi ev wgDPzqvj dv BDwbU BZvw` Afz| Abw`K ewMZ eenvh Mvox, KwcDUvi, Avmevec Ajsvi BZvw` g~jabx mw wnme Afz ne bv| weqKZ Rwg, evox, GvcvUgU, Kgvwkqvj cm BZvw` iwRkbi mgq h Ki cwikva Kiv nq Zv g~jabx gybvdvi wecixZ P~ov Ki`vq cwikva ej MY ne| cwikvwaZ KiK wfw (base) ai ( back calculation) g~jabx gybvdv wnmve KiZ ne| bxP GKwU D`vniY `qv njvt

aiv hvK GKwU evox weqi mgq iwRkb chvq 5,000/- UvKv Ki cwikva Kiv nqQ| 2014-2015 KieQi g~jabx gybvdvi cwigvY net (K) Ki`vZvi eqm 65 eQii bxP njt

gvU Avq Ki nvi

Kii cwigvY

c_g 2,20,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 50,000/- UvKv ch Avqi Dci 10% 5,000/- 2,70,000/- UvKvi Dci gvU AvqKii cwigvY 5,000/-

A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~jabx gybvdv wbiwcZ ne 2,70,000/- UvKv|

(L) Ki`vZvi eqm 65 eQi ev Zvi Da ev gwnjv njt

gvU Avq Ki nvi

Kii cwigvY

c_g 2,75,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 50,000/- UvKv ch Avqi Dci 10% 5,000/- 3,25,000/- UvKvi Dci gvU AvqKii cwigvY 5,000/-

20

A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~jabx gybvdv wbiwcZ ne 3,25,000/- UvKv|

(M) Ki`vZv cwZex njt

gvU Avq Ki nvi

Kii cwigvY

c_g 3,50,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 50,000/- UvKv ch Avqi Dci 10% 5,000/- 4,00,000/- UvKvi Dci gvU AvqKii cwigvY 5,000/-

A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~jabx gybvdv wbiwcZ ne 4,00,000/- UvKv|

Ze G Ki`vZvi g~jabx Avq eZxZ Ab Kvb LvZi KihvM Avq _vKj Drm c` AvqKi Abyhvqx g~jabx gybvdv LvZ Avq wbicbi Rb c_g Ab LvZi Avq Kinvii h Avq i kl ne m Avq i _K c` Drm AvqKi Abyhvqx g~jabx Avq wbYq KiZ ne| h_vt Dci c` D`vniYi Ki`vZvi g~jabx Avq QvovI eemv nZ 5,00,000/- bxU Avq AvQ| Zvi g~jabx Avq wbicb KiZ ne wbgic-

gvU Avq Ki nvi Kii cwigvY

c_g 2,20,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 3,00,000/- UvKv eemv nZ Aewk 2,80,000/- Avqi Dci Ges g~jabx Avq 20,000/- ch Avqi Dci

10% 28,000/-

2,000/-

cieZx 20,000/-UvKv ch g~jabx Avqi Dci 15% 3,000/- 5,40,000/- UvKvi Dci gvU AvqKii cwigvY 33,000/-

Dcii wnme Abyhvqx Ki`vZvi Drm c` 5,000/- UvKv AvqKii wecixZ gyjabx gybvdv ne 40,000/- UvKv|

K GP ZvwjKvfz Kvcvbxi kqvi ev wgDPzqvj dv BDwbU weq ev nvi nZ evsK I Abvb Avw_K cwZvb, gvPU evsK, kqvi wWjvi/evKvi Kvcvbx Gi ci kqvinvvi, wWii Ges K GP wjW Kvcvbxi ci kqvinvvi ev wWii`i Avq

21

KihvM| GQvov Avq eQii h Kvb mgq Kvb Ki`vZvi Kvb GKwU K GP wjW Kvcvbxi cwikvwaZ g~jabi 10% AwaK kqvi _vKj H Kvcvbxi kqvi weq nZ AwRZ AvqI KihvM ne| G mKj Ki`vZvi kqvi weq nZ g~jabx gybvdv GLvb wjLZ ne| ewYZ kYxi Ki`vZv Ges Kvvbx I dvg kYxi Ki`vZv eZxZ Ab ew kYxi mKj Ki`vZvi wjW Kvvbxi kqvi weq nZ AwRZ g~jabx gybvdv Kigy Ges Zvu`i G Avq cPwjZ wiUvb dig AvBwU-11M Gi 18 bs wgK Kigy Avq wnme wjLZ ne|

9| Abvb Drm nZ Avq (AvqKi Aav`k, 1984 Gi 33 aviv Abyhvqx)t

eZb, wbivcv RvgvbZi Dci my`, Mn mcwi Avq, Kwl Avq, eemv ev ckvi Avq, g~jabx gybvdv GmKj Avqi LvZ Qvov Ab hveZxq Avq Abvb m~i Avq wnmve weewPZ ne| evsK MwQZ UvKvi Dci my`, bM` jfvsk, mqci my` ev gybvdv, jUvix, hcvwZ fvov w`q Avq, eZv ev jLvi mvbx BZvw` Abvb m~i Avqi KqKwU D`vniY|

evsK/mqci my` ev bM` jfvsk Gi gvU (gross) cv my` ev jfvsk Avq wnme weewPZ ne| A_vr h mKj my` ev jfvsk nZ Drm AvqKi KZb Kiv nqQ m mKj my` ev jfvsk nZ Avq ne Drm AvqKi KZbc~e AsK| h_vt 1,000/ UvKv Drm AvqKi KU 9,000/- UvKv bxU my` ev gybvdv Kvb Ki`vZvK c`vb Kiv njI D Ki`vZvi my` ev jfvsk eve` Avq `LvZ ne 10,000/- UvKv| Ze evsK/mqci my` ev jfvsk Avq _K Drm KU ivLv AvqKi Ki`vZvi Rb AwMg cwikvwaZ Ki wnme weewPZ ne hv AvqKi wiUvb `vwLj ev AvqKi gvgjv wbcw chvq m Ki `vexi wecixZ mg^q Kiv hve| D`vniY^ic DjL Kiv hvq h, GKRb Ki`vZvi gvU Avqi (mKj KihvM Avqi mgw) Dci c`q AvqKii cwigvY 55,000/- UvKv| Zvi evsK my` Ges jfvski Dci KU ivLv AvqKii cwigvY hw` 10,000/- UvKv nq, Zvnj ZvK Ki wbaviYi ci 55,000 - 10,000 = 45,000/- UvKv cwikva KiZ ne|

22

PZz_ fvM t gvU Avqi Dci AvivchvM AvqKi, wewbqvM iqvZ Ges c`q Ki cwiMYbv t

gvU Avqi Dci AvivchvM AvqKit

Ki`vZvi gvU Avqi Dci AvqKii cwigvY wnme Kivi Dcvq bxP GKwU D`vniY w`q `Lvbv njvt

aiv hvK, 2014-2015 Ki eQi Ki`vZvi gvU Avqi cwigvY 50,00,000/- UvKv|

gvU Avq Ki nvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 3,00,000/- UvKv ch Avqi Dci 10% 30,000/- cieZx 4,00,000/- UvKv ch Avqi Dci 15% 60,000/- cieZx 5,00,000/- UvKv ch Avqi Dci 20% 1,00,000/- cieZx 30,00,000/- UvKv ch Avqi Dci 25% 7,50,000/- Aewk 5,80,000/- Gi Dci 30% 1,74,000/-

50,00,000/- UvKvi Dci gvU AvqKii cwigvYt 11,14,000/-

Ki`vZv hw` gwnjv Ki`vZv nb A_ev 65 eQi ev Z`ya eqmi cyil Ki`vZv nb Zvi ne wbgict

gvU Avq Ki nvi Kii cwigvY c_g 2,75,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 3,00,000/- UvKv ch gvU Avqi Dci 10% 30,000/- cieZx 4,00,000/- UvKv ch Avqi Dci 15% 60,000/- cieZx 5,00,000/- UvKv ch Avqi Dci 20% 1,00,000/- cieZx 30,00,000/- UvKv ch Avqi Dci 25% 7,50,000/- Aewk 5,25,000/- Gi Dci 30% 1,57,500/- 50,00,000/- UvKvi Dci gvU AvqKii cwigvYt 10,97,500/-

Ze cwZex`i Kigy Avqi mxgv ne 3,50,000 UvKv Ges MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi mxgv ne 4,00,000 UvKv|

23

Ki`vZvi Ae vbf` b~bZg Ki Kigy mxgvi Dai Avqi c`q b~bZg AvqKii cwigvY GjvKvf` c~ei bvq wbic envj iqQ t

GjvKvi weeiY b~bZg Kii

nvi wmwU Kcvikb GjvKvq Aew Z Ki`vZv 3,000/-UvKv Rjv m`ii cimfvq Aew Z Ki`vZv 2,000/-UvKv Abvb GjvKvq Aew Z Ki`vZv 1,000/-UvKv

b~bZg AvqKii G weavbi dj GKRb Ki`vZvi Avq h Kvb vbB AwRZ nDK bv Kb wZwb hLvb Ae vb Kieb Zuvi m Ae vbi wfwZB b~bZg Kii nvi wbaviY ne| Ze Kvb Ki`vZv hw` GKB Avq eQi GKvwaK vb Ae vb Ki _vKb Zvnj h vb wZwb mevwaKKvj Ae vb KiQb m Ae vb ji Rb chvR b~bZg Ki nvi Zuvi chvR ne|

eemv Avqi eemv cwiPvjbvi g~L vbB b~bZg Kii Rb GKRb Ki`vZvi Ae vb j wnme weewPZ ne|

GKRb PvKzixRxwe Ki`vZv AvqeQi GKvwaK vb KgiZ _vKj h vb wZwb AwaK Kvj KgiZ wQjb b~bZg Kii Rb m vbB Zuvi Ae vb j ej weewPZ ne|

Ki`vZv Awbevmx nj evsjv`k wZwb h wVKvbv eenvi Kib m wVKvbvB Zuvi Ae vb j wnme weewPZ ne|

Kigy mxgvi Da Avq AvQ Ggb Ki`vZvi c`q AvqKii cwigvY wnmve Abyhvqx Zuvi Rb chvR b~bZg AvqKii cwigvY Acv Kg nj ev wewbqvMRwbZ Ki iqvZ weePbvi ci c`q AvqKii cwigvY chvR b~bZg AvqKii Kg ev FYvZK njI ZuvK Zuvi Rb chvR b~bZg AvqKi cwikva KiZ ne|

24

AvqKi Aav`k, 1984 Gi Ki iqvZ aviv-44(2)(we) Abyhvqx (Zdwmj 3 Abymvi)t

GKRb Ki`vZv wbgwjwLZ wewbqvM wKsev `vb Kij wZwb wewbqvM I `vbKZ AsKi 15% mivmwi AvqKi iqvZ cveb| iqvZ cvIqvi hvM wewbqvM ev `vb cPwjZ wiUvb dig AvBwU-11M Gi Zdwmj-3 G DjL KiZ ne| Ki iqvZi Rb GiKg wewbqvM I `vbi cwigvY gvU Avqi (^xKZ fwel Znwej wbqvMKZvi `vb, 82wm avivq wbwYZ P ov Ki`vq Ges nvmKZ Kinvi chvR Ggb Avq _vKj Zv ev`) 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM G wZbwUi ga hwU Kg Zvi ekx nZ cvie bv| DjL,h mKj Ki`vZv eZb Avqi AvBwU-11O A_ev eemv ev ckvi Avqi AvBwU-11P eenvi Kieb Zuv`i Gic Kvb Zdwmj c~iY KiZ ne bv| Ze wewbqvM ev `vbi cgvYc wiUvbi mv_ mshy KiZ ne|

wewbqvMi LvZt GKRb Ki`vZvi wewbqvM I `vbi mve LvZi ZvwjKv bxP `qv njvt

* Rxeb exgvi wcwgqvg| * miKvix KgKZvi cwfWU dv Puv`v| * ^xKZ fwel Znwej wbqvMKZv I KgKZvi Puv`v| * KjvY Znwej I Mvx exgv Znwej Puv`v| * mycvi Gbyqkb dv c` Puv`v| * hKvb Zdwmwj evsK ev Avw_K cwZvbi wWcvwRU cbkb xg

evwlK mevP 60,000/- UvKv wewbqvM| * mqc q wewbqvM| * evsjv`ki K GP ZvwjKvf Kvcvbxi kqvi, K,

wgDPzqvj dv ev wWevi wewbqvM; * evsjv`k miKvi URvix e wewbqvM; * wbw` mxgvi ga GKwU KwcDUvi ev jvcUc q wewbqvM|

`vbt * hvKvZ Znwej `vb| * RvZxq ivR^ evW KZK Abygvw`Z Kvb `vZe nvmcvZvj `vb| * cwZex`i KjvY vwcZ cwZvb `vb| * gywhy hv y`Ni c` `vb| * AvMuv Lvb WfjcgU bUIqvK `vb| * Avnmvwbqv Kvvi nvmcvZvj `vb| * ICDDRB Z c` `vb|

25

* CRP, mvfvi G c` `vb| * miKvi KZK Abygvw`Z RbKjvYg~jK ev wkv cwZvb `vb| * GwkqvwUK mvmvBwU, evsjv`k G `vb| * XvKv Avnmvwbqv wgkb Kvvi nvmcvZvj `vb| * gywhyi wZ iv_ wbqvwRZ RvZxq chvqi Kvb cwZvb

Aby`vb; * RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi cwZvb

Aby`vb;

D`vniYi mvnvh Abygv`bhvM wewbqvM fvZvi cwigvY Ges Ki iqvZ wKfve cwiMYbv Kiv ne Zv wbg `Lvbv njvt

(K) aiv hvK, GKRb Ki`vZvi GmKj LvZi KqKwUZ gvU wewbqvMi cwigvY 4,00,000/- UvKv| GB Ki`vZvi gvU Avqi cwigvY gb Kwi 12,00,000/- UvKv hvi ga ^xKZ fwel Znwej wbqvMKZvi `vb 1,00,000/- UvKv| wbg AvqKi I iqvZ cwiMYbv Kiv njvt

gvU Avq Kinvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 3,00,000/- UvKv Avqi Dci-------- 10% 30,000/- cieZx 4,00,000/- UvKv Avqi Dci-------- 15% 60,000/- cieZx 2,80,000/- UvKv Avqi Dci-------- 20% 56,000/-

iqvZ c~eeZx Ki`vq = 1,46,000/-

Ki iqvZi Rb Abygv`bhvM wewbqvMi cwigvY ne wbgict

^xKZ fwel Znwej wbqvMKZvi `vb wewbqvM fvZvi Abygv`bhvM mevP mxgv wbaviY chvq weewPZ nq bv weavq D `vb eZxZ gvU Avq `uvovq (12,00,000-1,00,000) = 11,00,000/- hvi Dci 30% nvi wewbqvMi mevP Abygv`bhvM mxgv cwiMYbv KiZ ne| wK G mxgv 1,50,00,000/- UvKvi AwaK nZ cvie bv| mevP Abygv`bhvM mxgv ch cKZ wewbqvMi Dci Ki iqvZ chvR ne| A_vr

gvU Avqi 30% A_ev mevP 1,50,00,000/- UvKv

26

A_ev cKZ wewbqvM Gi ga hwU Kg Zvi Dci 15% nvi AvqKi iqvZ chvR ne| weePbvaxb gvU Avq (12,00,000 - 1,00,000)= 11,00,000 30% = 3,30,000/- A_ev mevP 1,50,00,000/- UvKv A_ev cKZ wewbqvM 4,00,000/- UvKv| Gi ga hwU Kg A_vr 3,30,000/- UvKv Abygv`bhvM wewbqvM fvZv wnme weePbvhvM ne| A_vr eve 4,00,000/- UvKv wewbqvM Kiv njI wZwb mevP 3,30,000/- UvKvi Dci 15% nvi iqvZ cv neb| m Abyhvqx AvqKi iqvZi cwigvY ne (3,30,000 15%) = 49,500/- UvKv| dj bxU c`q Kii cwigvY u`vove (1,46,000-49,500) = 96,500/- UvKv|

(L) aiv hvK, GKRb miKvix eZbfvMx Ki`vZvi eZb LvZ, evsK my`, Mnmcw, jfvsk, mq ci my` LvZ Avq iqQ| 2014-2015 KieQi D LvZmg~n gvU Avqi cwigvY wQj 5,00,000/- UvKv|

D Ki`vZv cwZ gvm cwfW dv 2,000/- UvKv, KjvY Znwej I Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges 40/- UvKv Pvu`v w`q _vKb| wZwb 40,000/- UvKvi wZb ermi gqv`x mqc q KiQb Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| wZwb Zdwmwj evsK wWcvwRU cbkb xg (wWwcGm) cwZ gvm 500/- UvKv Rgv KiQb| GQvov mswk KieQi kqvi 5,000/- wewbqvM Kiv nqQ|

Ki`vZvi gvU Avq 5,00,000/- UvKvi wecixZ Abygv`bhvM wewbqvM fvZv, wewbqvMi Rb AvqKi iqvZ I Ki`vq cwiMYbv wbg DjL Kiv njvt

gvU Avq Kinvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci k~b k~b cieZx 2,80,000/- UvKv Avqi Dci-------- 10% 28,000/-

iqvZ c~eeZx Ki`vq = 28,000/-

Ki iqvZi Rb Abygv`bhvM wewbqvMi cwigvY ne wbgict

27

(K) cwfW dv Puv`v (2,000 12 gvm) = 24,000/- (L) KjvY Znwej I Mvx exgv Znwej Pvu`v (50 + 40) UvKv 12 gvm = 1,080/- (M) mq c wewbqvM = 40,000/- (N) Rxeb exgvi wcwgqvg c`vb = 3,000/-

(O) wWwcGm G Rgv (500/- 12 gvm) = 6,000/- (P) kqvi wewbqvM= 5,000/- gvU = 79,080/-

gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM 79,080/- UvKv -Gi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM wewbqvM wnmve weewPZ ne|

Ki`vZvi gvU Avq 5,00,000/- Gi 30% u`vovq 1,50,000/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Ki`vZvi cKZ wewbqvMi cwigvY 79,080/- UvKv hv GB Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15% nvi Ki iqvZ cwiMYbv Kiv ne| dj Ki iqvZi cwigvY ne (79,080 15%) = 11,862/- UvKv| Ki`vZvi Ki iqvZ cieZx bxU c`q Kii cwigvY ne wbgict gvU AvivchvM Ki = 28,000/-UvKv| ev`t Ki iqvZ = 11,862/- UvKv| bxU c`q Ki = 16,138/- UvKv|

A_vr Ki`vZvK 16,138/- UvKv AvqKi wiUvb `vwLji c~e cwikva KiZ ne|

ewi mviPvR Avivct

A_ AvBb, 2014 Gi gvag ew Ki`vZv`i c`q AvqKii Dci mviPvR Avivci weavb mskvab Kiv nqQ| c~ei bvq AvqKi wiUvbi mv_ `vwLjKZ cwim` I `vq weeiYxZ c`wkZ bxU m`i cwigvY 2 ( y`B) KvwU UvKvi Da nj mviPvR AvivwcZ ne| G c`wkZ bxU m`i cwigvY 2 ( y`B) KvwU UvKvi AwaK wK 10 (`k) KvwU UvKvi AwaK bv nj 10%, 10 (`k) KvwU UvKvi AwaK wK 20 (wek) KvwU UvKvi AwaK bv nj 15%, 20 (wek) KvwU UvKvi AwaK wK

28

30 (wk) KvwU UvKvi AwaK bv nj 20% Ges Ges bxU m`i cwigvY 30 (wk) KvwU UvKvi AwaK nj c`q AvqKii 25% mviPvR AvivwcZ ne| mviPvR wKfve AvivwcZ ne Zv wbPi D`vniYjvi mvnvh Kiv njvt-

(1) GKRb Ki`vZvi bxU m` Uvt 1,90,00,000/-

gvU Avq- Uvt 10,00,000/-

Avqi Dci AvivchvM AvqKii cwigvY Uvt 1,06,000/-

c`q mviPvRi cwigvY Uvt k~b|

(2) GKRb Ki`vZvi bxU m` Uvt 2,10,00,000/-

Avqi Dci c`q AvqKii cwigvY Uvt 1,06,000/-

c`q mviPvRi cwigvY (10%) Uvt 10,600/-

(3) GKRb Ki`vZvi bxU m` Uvt 11,00,00,000/-

gvU Avq- Uvt 10,00,000/-

Avqi Dci AvivchvM AvqKii cwigvY Uvt 1,06,000/-

c`q mviPvRi cwigvY (15%) Uvt 15,900/-

(4) GKRb Ki`vZvi bxU m` Uvt 12,00,00,000/-

gvU Avq- Uvt 10,00,000/-

Avqi Dci AvivchvM AvqKii cwigvY Uvt 1,06,000/-

wewbqvMRwbZ AvqKi iqvZ Uvt 20,000/-

webqvMRwbZ AvqKi iqvZ ev` c`q AvqKi

Uvt 86,000/-

AwMg AvqKi cwikva Uvt 75,000/-

Aewk c`q AvqKi Uvt 11,000/-

c`q mviPvRi cwigvb 86,000/- UvKvi 15%

Uvt 12,900/-

(5) GKRb Ki`vZvi bxU m` Uvt 23,00,00,000/-

gvU Avq- Uvt 10,00,000/-

Avqi Dci AvivchvM AvqKii cwigvY Uvt 1,06,000/-

wewbqvMRwbZ AvqKi iqvZ Uvt 20,000/-

webqvMRwbZ AvqKi iqvZ ev` c`q AvqKi

Uvt 86,000/-

AwMg AvqKi cwikva Uvt 75,000/-

Aewk c`q AvqKi Uvt 11,000/-

c`q mviPvRi cwigvb 86,000/- UvKvi 20%

Uvt 17,200/-

29

(6) GKRb Ki`vZvi bxU m` Uvt 32,00,00,000/-

gvU Avq- Uvt 10,00,000/-

Avqi Dci AvivchvM AvqKii cwigvY Uvt 1,06,000/-

wewbqvMRwbZ AvqKi iqvZ Uvt 20,000/-

webqvMRwbZ AvqKi iqvZ ev` c`q AvqKi

Uvt 86,000/-

AwMg AvqKi cwikva Uvt 75,000/-

Aewk c`q AvqKi Uvt 11,000/-

c`q mviPvRi cwigvb 86,000/- UvKvi 25%

Uvt 21,500/-

ew (individual) kYxi Ki`vZv wfb Ab Kviv Dci G mviPvR AvivwcZ ne bv|

gvU Avqi Dci wbiwcZ c`q Ki _K AMxg cwikvwaZ Ki mg^q mvabt

(K) Drm nZ KwZZ/msMnxZ Kit Avq eQi Ki`vZvi Avq _K Drm Ki KU ivLv nj Zv cPwjZ wiUvb dig AvBwU-11M Gi 16 bs wgK DjL KiZ ne| hgb eZb _K, evsK my` _K, Mn mcwi evwlK fvov _K, ckvMZ wd _K Drm KU ivLv Ki GLvb `LvZ ne| Drm KU ivLv Kii ^c Ki KZbKvix KZci mvwUwdKU wiUvbi mv_ `vwLj KiZ ne|

(L) aviv 64/68 Abyhvqx c` AwMg Kit Ki`vZv hw` AwMg Ki cwikva Ki _vKb, Zvnj cwikvwaZ Kii cwigvY DjL KiZ ne Ges Pvjvbi KwcI mv_ w`Z ne|

(M) wiUvbi wfwZ c` Ki (aviv 74 Abyhvqx)t wiUvb c`wkZ gvU Avqi wfwZ wbiwcZ c`q AvqKi nZ Drm KwZZ Ki Ges 64 avivq AMxg c` Ki weqvMKi Aewk Ki cwikvai mg_b Pvjvb, c-AWvi, evsK WvdU, GKvDU cqx PKi Kwc `vwLjmn cwikvwaZ Kii cwigvY DjL KiZ ne|

(N) cZcbhvM Kii mg^qt AvMi eQijvZ Ki`vZvi hw` Ki diZ `vex _vK Ze Zv wZwb GLvb Ki cwikva wnme `vex KiZ cvieb| aiv hvK 2013-14 Ki eQi Ki`vZvi diZhvM Kii cwigvY wQj 5,000/- UvKv|

30

2014-15 Ki eQi wiUvb c`wkZ Avq Abymvi c`q gvU AvqKii cwigvY 8,000/- UvKv| G Aevq 2013-14 Ki eQii diZhvM 5,000/- UvKv 2014-15 Ki eQi Ki `vexi wecixZ Ki cwikva wnme `vex KiZ cvieb Ges 2014-2015 Ki eQii Rb Z uvK Aewk 3,000/- UvKv cwikva KiZ ne|

(O) Kigy Ges Ki AevnwZi Rb `vexKZ Avqt Ki`vZvi Kigy Ges Ki AevnwZ cv Avq _vKj Zv wiUvbi 18 bs wgK `LvZ ne| ew Ki`vZvi Kigy Avqi KqKwU LvZ bxP `qv njvt (K) Ki`vZv hw` PvKzixi `vwqZ cvjbi Rb Kvb wekl fvZv,

myweav ev AvbyZvwlK (perquisite) cvb hv m~bfve H `vwqZ cvjbi wecixZ eq nq;

(L) cbkb; (M) Askx`vix dvg nZ cvIqv g~jabx gybvdvi Ask; (N) MvPzBwU cvw; (O) cwfWU dv (Gv, 1925 Abyhvqx) _K cv A_; (P) ^xKZ cwfWU dv _K cv A_; (Q) ^xKZ mycviGvbyqkb dv _K cv A_; (R) evsjv`k kg AvBb, 2006 (2006 mbi 42 bs AvBb) Gi

AvIZvq IqvKvm cvwUwmckb dv _K cv A_; (S) wgDPzqvj dv A_ev BDwbU dv _K cvIqv jfvsk

(dividend) 25,000/- UvKv ch; (T) bM` jfvsk LvZ cv Avq 20,000/- UvKv ch; (U) miKvix wbivcv RvgvbZi my` hv miKvi Kigy ej NvlYv

KiQ; (V) ivvgvwU, ev`ievb I LvMovQwo Rjvi cvnvox Avw`evmxi viv

GB RjvjvZ cwiPvwjZ Avw_K KgKvi dj cv Avq; (W) ivbx eemv nZ cv Avqi 50%; (X) Avqi GKgv Drm Kwl LvZ nj Kwl LvZ nZ Avq

2,00,000/- UvKv ch; (Y) KwcDUvi md&UIqvi WfjcgU, National

Telecommunication Transaction Network (NTTN) I Z_ chyw wbfi mev (ITES) eemvi Avq;

31

(Z) nvum-gyiMxi Lvgvi nZ AwRZ Avq| Ze G AwRZ Avq 1,50,000/- UvKv Gi AwaK nj AwRZ Avqi 10% miKvix e q wewbqvM KiZ ne;

(_) ew Ki`vZv KZK K GP ZvwjKvfy Kvcvbxi kqvi weq nZ AwRZ g~jabx gybvdv;

(`) n wkRvZ `evw` ivbx _K DyZ Avq; (a) wRiv Kzcb e _K DyZ Avq;

Kigy Avqmg~n Ki`vZvi gvU Avqi Af~ bv njI wiUvb Kigy Avqi Kjvg c`kb KiZ ne|

gvU Avq wbicY I Ki cwiMYbv

wewfb ckvi Ki`vZv`i gvU Avq I c`q AvqKii cwigvY wKfve cwiMYbv KiZ ne Zv KqKwU D`vniYi gvag wbg Dcvcb Kiv njvt 1| miKvix KgKZv/KgPvixi Avq Ges Ki cwiMYbv

(K) ay eZb LvZi Avq iqQ hvu`it

Rbve ingvb GKRb miKvix KgKZv| 30 Ryb, 2014 ZvwiL mgv A_ ermi wZwb wbgv nvi eZb fvZvw` cqQb| gvwmK g~j eZb 21,000/- wPwKrmv fvZv 700/-

wZwb miKvix evmvq _vKb Ges GRb cwZgvm g~j eZb nZ 7.50% nvi KZb Kiv nq| fwel Znwej wZwb cwZgvm 2000/- UvKv Rgv ivLb| wnmve iY Awdm nZ cv cZqbc nZ `Lv hvq h, 30/06/2014 ZvwiL fwel Znwej AwRZ my`i cwigvY wQj 25,500/- UvKv| KjvY Znwej I Mvx exgv Znwej Pvu`v c`vb eve` cwZ gvm eZb nZ KZb wQj h_vg 50/- I 40/- UvKv|

2014-2015 KieQi Rbve ingvb Gi gvU Avq Ges Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt eZb LvZ Avq t

32

g j eZb (21,000/- 12 gvm) = 2,52,000/-

gvU Avq = 2,52,000/-

Ki `vq cwiMYbvt c_g 2,20,000 UvKv ch k~b nvi Aewk 32,000 UvKv ch 10% nvi 3,200/-

gvU Ki `vq = 3,200/-

wewbqvM RwbZ AvqKi iqvZ cwiMYbv wewbqvMi cwigvY 1| fwel Znwej Puv`v (2,000 12) = 24,000/-

2| KjvY Znwej Puv`v (50 12) = 600/-

3| Mvx exgv Znwej Puv`v (40 12) = 480/- gvU wewbqvM = 25,080/-

wewbqvMi Abygv`b hvM mevP mxgv gvU Avqi 30% (2,52,000/- 30%) = 75,600/- cKZ wewbqvM 25,080 UvKv Abygv`bhvM mxgvi Kg weavq cKZ wewbqvMi Dci 15% nvi Ki iqvZ chvR ne (25,080 15%) = 3,762/-

MvwYwZKfve c`q Ki = (-) 562/-

MvwYwZKfve c`q Ki FYvZK njI Ki`vZvi Kigy mxgvi AwZwi Avq _vKvq G Ki`vZvi Aevb wmwU Kcvikb GjvKvq nj b~bZg Ki 3,000/- UvKv, Rjv m`ii cimfvq nj 2,000/- UvKv Ges Abvb GjvKvq nj 1,000/- UvKv c`q ne|

GKB Avq hw` Kvb gwnjv KgKZv ev KgPvixi _vK, Ze Zvi Kigy Avqi mxgv 2,75,000/- UvKv nIqvq ZvK Kvb Ki c`vb KiZ ne bv|

(L) eZbmn Ab LvZi Avq iqQ hvu`it GKRb miKvix KgKZv/KgPvixi eZb LvZ QvovI evsK my`, Mnmcw, jfvsk, mq ci my` BZvw` LvZ Avq _vKZ cvi| aiv hvK, 2014-2015 KieQi Rbve Kwig bxP DjwLZ eZb I fvZv cqQbt (K) gvwmK g~j eZb = 25,000/- UvKv (L) 2wU Drme evbvm (25,000 2) = 50,000/- UvKv

33

(M) wPwKrmv fvZv = 700/- UvKv (N) wkv mnvqK fvZv = 300/- UvKv (O) evox fvov fvZv = 12,500/- UvKv

ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv cqQb| Mvox eenvii Rb cwZ gvmi eZb nZ 600/- UvKv Ki KZb Kiv nq|

GQvov Rbve Kwig Gi Mn mcw LvZ 50,000/- UvKv, Kwl LvZ 10,000/- UvKv, AvBwmwe BDwbU mvwUwdKU nZ jfvsk cvw 1,35,000/- UvKv, mqc _K my` cvw 30,000/- UvKv Ges evsK my` LvZ 10,000/- UvKv Avq iqQ| jfvsk I evsK my`i Dci 10% nvi Drm AvqKi KZb Kiv nqQ|

Rbve Kwigi gvU Avq I Ki`vq cwiMbbv wbg DjL Kiv njvt (K) eZb LvZ Avq t

g~j eZb = (25,000 12) = 3,00,000/- (L) Mn mcw Avqt 50,000/- (M) Kwl Avq t 10,000/- (N) Abvb m~i Avqt (A) jfvsk t

AvBwmwe I wgDPyqvj dv nZ jfvsk cvw 1,35,000/- UvKv hvi ga 25,000/- UvKv ch Ki gy| 25,000/- UvKvi AwZwi AsK KihvM Avq wnme MY ne| ZvB jfvsk Avq (1,35,000-25,000) = 1,10,000/-

(Av) evsK my` = 10,000/- (B) mqci my` = 30,000/-

Abvb m~i Avq = 40,000/- 1,50,000/- gvU Avq = 5,10,000/-

Rbve Kwigi wbiwcZ gvU Avq 5,10,000/- UvKvi wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci - k b k b Aewk 2,90,000/- UvKv Avqi Dci- 10% 29,000/- gvU = 29,000/-

34

Rbve Kwig cwZ gvm cwfWU dv 2,000/- UvKv, KjvY Znwej I Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges 40/- UvKv Pvu`v w`q _vKb| wZwb 40,000/- UvKvi wZb eQi gqv`x mqc q KiQb Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| GB wewbqvM I Puv`vi Rb wZwb 15% nvi Ki iqvZ cv neb hvi cwiMYbv bxP `Lvbv njvt (K) cwfWU dv Puv`v (2,000 12 gvm) = 24,000/- UvKv (L) KjvY Znwej I Mvx exgv Znwej Pvu`v (50 + 40) UvKv 12 gvm = 1,080/- UvKv (M) mq c wewbqvM = 40,000/- UvKv (N) Rxeb exgvi wcwgqvg c`vb = 3,000/- UvKv gvU = 68,080/- UvKv

gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM 68,080/- UvKvi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM wewbqvMi mevP mxgv wnmve weePbv Kiv ne|

Rbve Kwigi gvU Avq 5,10,000/- Gi 30% u`vovq 1.53,000/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Rbve Kwigi cKZ wewbqvMi cwigvY 68,080/- UvKv| GB wewbqvM Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15% Ki iqvZ ne| Rbve Kwigi Ki iqvZ Ges bxU c`q Kii cwigvY wbgic cwiMYbv KiZ ne- gvU AvivchvM Ki = 29,000/-UvKv ev`t Ki iqvZ (68,080 UvKvi 15%) = 10,212/- UvKv c`q Ki = 18,788/- UvKv

ev`t Drm KwZZ Ki (K) evsK my` 10,000/- Gi 10% = 1,000/- (L) jfvsk 1,35,000/- Gi 10% = 13,500/- 14,500/- UvKv bxU c`q Ki = 4,288/- UvKv

A_vr Ki`vZvK Aewk c`q Ki 4,288/- UvKv wiUvb `vwLji c~e cwikva KiZ ne|

35

2| emiKvix cwZvb KgiZ KgKZvi Avq Ges Ki cwiMYbvt emiKvix cwZvb KgiZ Rbve nvmb 2014-2015 KieQi wbgic eZb I fvZv cqQbt

(K) gvwmK g~j eZb = 19,300/- UvKv (L) 2wU Drme evbvm (19,300 2) = 38,600/- UvKv (M) wPwKrmv fvZv = 2,000/- UvKv (N) Avcvqb fvZv = 300/- UvKv (O) evox fvov fvZv = 7,720/- UvKv (P) ^xKZ fwel Znwej wbqvMKZvi Puv`v = 24,000/- UvKv ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv cqQb| GQvov Rbve nvmb Mn mcw LvZ 50,000/- UvKv, Kwl LvZ 10,000/- UvKv, AvBwmwe BDwbU mvwUwdKU nZ jfvsk cvw 1,35,000/- UvKv, mqc _K my` cvw 30,000/- UvKv Ges evsK my` LvZ 10,000/- UvKv Avq iqQ| jfvsk I evsK my`i Dci 10% nvi Drm AvqKi KZb Kiv nqQ| 30/06/2014 ZvwiL Zuvi bxU mc`i cwigvY 2,10,00,000/- UvKv|

Rbve nvmbi gvU Avq wbgicfve wbicb KiZ net (K) eZb LvZ Avq t

g j eZb = (19,300 12) = 2,31,600/-

Drme evbvm = (19,300 2) = 38,600/-

wPwKrmv fvZv = (2,000 12) = 24,000/- ev` g~j eZbi 10% A_ev evwlK 60,000/-

hwU Kg (1,930 12) = 23,160/- 840/-

Avcvqb fvZv= (300 12) = 3,600/-

evox fvov fvZv = (7,720 12)= 92,640/- ev` Kigy fvZvt evwlK 2,40,000/- ev g~j eZbi 50% (2,31,600 50%=) 1,15,800/- G `ywUi ga hwU Kg 1,15,800/-

cv evox fvov fvZv Kigy mxgvi AwZwi bv nIqvq GLvZ

36

Kvb Avq wbiwcZ ne bv| k~b

hvZvqvZ myweav (g~j eZbi 5%) = 11,580/- ^xKZ fwel Znwej wbqvMKZvi Puv`v 24,000/-

eZb LvZ Avq = 3,10,220/-

(L) Mn mcw Avqt 50,000/- (M) Kwl Avq t 10,000/- (N) Abvb m~i Avqt (A) jfvsk t

AvBwmwe I wgDPyqvj dv nZ jfvsk cvw 1,35,000/- UvKv hvi ga 25,000/- UvKv ch Ki gy| 25,000/- UvKvi AwZwi AsK KihvM Avq wnme MY ne| ZvB jfvsk Avq (1,35,000-25,000)= 1,10,000/-

(Av) evsK my` = 10,000/- (B) mqci my` = 30,000/-

Abvb m~i Avq = 1,50,000/- gvU Avq = 5,20,220/-

Rbve nvmb wbiwcZ gvU Avq 5,20,220/- UvKvi wecixZ avhKZ Kii cwigvY Gfve cwiMYbv Kiv net

gvU Avq Kinvi Kii cwigvY c_g 2,20,000/- UvKv ch gvU Avqi Dci - k~b k~b cieZx 3,00,000/- UvKv ch gvU Avqi Dci 10% 30,000/- cieZx 220/- UvKv ch gvU Avqi Dci 15% 33/- gvU = 30,033/-

Rbve nvmb cwZ gvm ^xKZ fwel Znwej 2,000/- UvKv Rgv Ki _vKb| wZwb 40,000/- UvKvi wZb eQi gqv`x mqc q KiQb Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| GB wewbqvM I fwel Znwej Rgvi Rb wZwb 15% nvi Ki iqvZ cv neb hvi cwiMYbv bxP `Lvbv njvt (K) fwel Znwej Puv`v (2,000 12 gvm) 2 = 48,000/- UvKv (L) mq c wewbqvM = 40,000/- UvKv (M) Rxeb exgvi wcwgqvg c`vb = 3,000/- UvKv gvU = 91,000/- UvKv

37

gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM 91,000/- UvKvi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM wewbqvMi mevP mxgv wnmve weePbv Kiv ne| ^xKZ fwel Znwej wbqvMKZvi Puv`v evZxZ Rbve nvmbi gvU Avq (5,20,220/- - 24,000/-)= 4,96,220/- Gi 30% u`vovq 1,48,866/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Rbve nvmbi cKZ wewbqvMi cwigvY 91,000/- UvKv| GB wewbqvM Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15% Ki iqvZ chvR ne| Rbve nvmbi Ki iqvZ Ges bxU c`q Kii cwigvY wbgic cwiMYbv KiZ ne- gvU AvivchvM Ki = 30,033/-UvKv ev`t Ki iqvZ (91,000 UvKvi 15%) = 13,650/- UvKv c`q Ki = 16,383/- UvKv Ki`vZvi bxU mc`i cwigvY 2,10,00,000/- hv 2 KvwU UvKvi AwaK nIqvq c`q Kii 10% nvi mviPvR chvR ne| mviPvRi cwigvY `vovq (16,383/- UvKvi 10%) 1,638/- UvKv| dj gvU c`q Ki ne (16,383/- + 1,638/-) = 18,021/-UvKv

ev`t Drm KwZZ Ki (K) evsK my` 10,000/- Gi 10% = 1,000/- (L) jfvsk 1,35,000/- Gi 10% = 13,500/- 14,500/- UvKv bxU c`q Ki = 3,521/- UvKv

3| GKRb GbwRI KgKZvi Avq Ges Ki cwiMYbv

wgmm mvjnv Rvgvb nK GKwU NGO Z KgiZ iqQb| wZwb 2013-2014 A_ eQi wbgic eZb fvZv cqQb t gvwmK g~j eZb = 20,000/- UvKv gvwmK evox fvov fvZv = 12,000/- UvKv

38

gvwmK wPwKrmv fvZv = 1,000/- UvKv

wZwb mvewYK eenvii Rb Awdm nZ GKwU Mvox cqQb| Mvoxi WvBfvii eZb I Rvjvbx LiP Awdm enb Ki| wZwb cwfWU dv cwZ gvm 2,000/- UvKv Rgv `b| Zuvi wbqvMKZvI G dv mgcwigvY A_ Rgv `b| cwfWU dvwU Abygvw`Z bq| Zuvi bxU mc`i cwigvY 1,90,00,000/- UvKv|

2014-2015 Ki eQi wgmm mvjnv Rvgvb nKi gvU Avq I Ki`vq bxP eYbv Kiv njvt

eZb LvZ Avqt

g~j eZb (20,000/- 12) = 2,40,000/-

evox fvov fvZv (12,000/- 12) = 1,44,000/- ev` Ki AevnwZ cv t g~j eZbi 50% = 1,20,000/- A_ev 2,40,000/- Gi ga hwU Kg = 1,20,000/- KihvM evoxfvov fvZv = 24,000/-

wPwKrmv fvZv (1,000 12) = 12,000/- ev` g~j eZbi 10% A_ev evwlK 60,000/- hwU Kg = 24,000/-

k~b hvbevnb eenvii Rb AbywgZ Avq t (g~j eZbi 5%) (2,40,000/- 5%) = 12,000/- eZb LvZ Avq = 2,76,000/- gvU Avq = 2,76,000/-

Ki`vq cwiMYbv c_g 2,75,000/- UvKv ch k~b cieZx 1,000/- UvKv ch 10% nvi 100/- c`q Ki = 100/-

Ki`vZvi c`q Ki 100/- UvKv njI Zvi Kigy mxgvi AwZwi Avq _vKvq G Ki`vZvi Aevb wmwU Kcvikb GjvKvq nj b~bZg Ki 3,000/- UvKv, Rjv m`ii cimfvq nj 2,000/- UvKv Ges Abvb GjvKvq nj 1,000/- UvKv c`q ne|

39

GQvovI Ki`vZvi cwfWU dvwU Abygvw`Z bv nIqvq dv Ki`vZv I wbqvMKZvi c`vbKZ Puv`vi Rb Kvb AvqKi iqvZ chvR ne bv| wbqvMKZvi `vb cwZ eQi Avqi msM hvM bv nq eis Dvjbi mgq Ki AvivcYhvM ne| Ki`vZvi bxU mc`i cwigvY 1,90,00,000/- UvKv hv mviPvR Avivci j bxU mc`i mevP mxgv 2 KvwU UvKvi Kg nIqvq c`q Kii Dci Kvb mviPvR AvivwcZ ne bv|

4| GKRb wkKi Avq Ges Ki cwiMYbvt Rbve Avyj Revi emiKvix BsiRx gvagi GKwU we`vjq wkKZv Kib| 30 Ryb, 2014 ZvwiL ch mgq weMZ 12 gvm Zvi Avq wQj wbgict

eZb LvZt gvwmK g~j eZb 30,000/- UvKv evox fvov fvZv 12,750/- UvKv wPwKrmv fvZv 1,000/- UvKv Drme evbvm- `ywU g~j eZbi mgvb|

GQvov, wZwb cwZ gvm Abygvw`Z cwfWU dv Puv`v c`vb Kib 3,000/- UvKv| wbqvMKvix KZcI mgcwigvY AsK D Znwej Rbve Avyj Revii c Puv`v w`q _vKb| Rbve Avyj Revi cvBfU wUDkbx _KI DcvRb Ki _vKb| wZwb gvm gvU 06 (Qq) evP Qv covb| cwZ evP Qv msLv 06 (Qq) Rb| cwZ Qv _K wZwb mvbx MnY Kib gvwmK 4,000/- UvKv| wZwb wbRi evmvZB Qv covb| 30 Ryb, 2014 ZvwiL Ki`vZvi bxU mc`i cwigvY wQj 2,30,00,000/- UvKv|

2014-2015 KieQi Ki`vZvi gvU Avq I c`q Kii cwigvY ne bxPi gZt

eZb LvZt gvwmK g~j eZb (30,000 12) 3,60,000/-

evox fvov fvZv (12,750 12) 1,53,000/-

ev`t Kigy (g~j eZbi 50%) 1,80,000/- k~b

wPwKrmv fvZv (1,00012) 12,000/-

ev`t g~j eZbi 10%

40

A_ev evwlK 60,000/-, hwU Kg 36,000/- k~b

Drme evbvm (30,0002) 60,000/-

Abygvw`Z cwfWU dv wbqvMKZvi Puv`v (3,000 12)

36,000/-

eZb LvZ Avq = 4,56,000/- Abvb Drm LvZ Avqt wUDkbx _K cv Avq (6 evP 6 Rb 4000 12 gvm)

17,28,000/-

gvU Avq = 21,84,000/-

Ki`vq cwiMYbv (K) c_g 2,20,000/- UvKv ch gvU Avqi Dci - k~b (L) cieZx 3,00,000/- UvKv ch gvU Avqi Dci 10% 30,000/- (M) cieZx 4,00,000/- UvKv ch gvU Avqi Dci 15% 60,000/- (N) cieZx 5,00,000/- UvKv ch gvU Avqi Dci 20% 1,00,000/- (O) Aewk 7,64,000/- UvKv gvU Avqi Dci ---- 25% 1,91,000/-

c`q Ki = 3,81,000/-

Ki iqvZt cwfWU dvwU Abygvw`Z nIqvq Ki`vZv I wbqvMKZvi Puv`vi Dci Ki`vZv AvqKi iqvZ cveb| G evwlK gvU Puv`v (6,00012) = 72,000/- UvKvi Dci 15% A_vr 10,800/- UvKv Ki iqvZ wnmve c`q Ki nZ ev` hve| dj bxU c`q Kii cwigvY ne (3,81,000- 10,800) = 3,70,200/- UvKv| Ki`vZvi bxU mc`i cwigvY 2 KvwU 30 j UvKv hv mviPvR Avivci j bxU mc`i mevP mxgv 2 KvwU UvKvi AwaK nIqvq bxU c`q Ki 3,70,200/- UvKvi Dci 10% nvi mviPvR eve` (3,70,200 10%) = 37,020/- UvKv AwZwi Ki c`q ne| dj Ki`vZvK gvU AvqKi c`vb KiZ ne (3,70,200/- + 37,020/-) = 4,07,220/- UvKv|

5| GKRb wkxi Avq Ges Ki cwiMYbvt

wgm mwjbv LvZzb GKRb K wkx| Zuvi wbR^ GKwU Mvbi `j iqQ| wewfb Abyvb wZwb Z uvi `j wbq Mvb cwiekbi gvag Avq Ki _vKb| 2013-2014 A_ eQi Zuvi Avq I eqi cwimsLvb wQj G iKgt

wewfb Abyvb msMxZ cwiekbi gvag cvw wQj- 10,00,000/-

41

Zuvi wbR^ `j 3Rb mnwkx, 3 Rb h wkx, 2 Rb ZejPx iqQ| Zv`iK eZb eve` c`vb Kiv nqwQjt eZb LvZt 3 Rb mnwkx---- 3 6000 12 gvm 2,16,000/-

3 Rb h wkx--- 3 5000 12 gvm 1,80,000/-

2 Rb ZejPx---- 2 3000 12 gvm 72,000/-

wkx`i Wm I hvZvqvZ eve` LiP wQj h_vg 15,000/- UvKv I 2,000/- UvKv|

2013-2014 KieQi wgm mwjbv LvZzb Gi gvU Avq I c`q AvqKi ne wbgict msMxZ cwiekb nZ Mm cvw- 10,00,000/-

ev` eqmg nt 1| eZb eve`

mnwkx -------- 2,16,000/- hwkx -------- 1,80,000/- ZejPx --------- 72,000/-

4,68,000/- 2| Wm I hvZvqvZ -- 17,000/- 4,85,000/- gvU Avq = 5,15,000/-

Ki`vq cwiMYbv (K) c_g 2,75,000/- UvKv ch gvU Avqi Dci -- k~b (L) cieZx 2,40,000/- UvKv ch gvU Avqi Dci -- 10% 24,000/-

gvU c`q Ki = 24,000/- 6| GKRb Wvvii Avq Ges Ki cwiMYbvt

Rbve Avyj Kv`i GKwU emiKvix nvmcvZvj gwWwmb wefvMi cavb wnme wbqvwRZ| wZwb 30/06/2014 ZvwiL mgv eQi bxP `qv eZb fvZv cqQbt

eZb LvZt gvwmK g~j eZb 25,600/- UvKv evox fvov fvZv 12,020/- UvKv

42

wPwKrmv fvZv 500/- UvKv Drme fvZv `ywU g~j eZbi mgcwigvY 51,200/- UvKv

wZwb ^xKZ fwel Znwej Pvu`v c`vb Kib gvwmK 5,000/- UvKv| wbqvMKZvI mgcwigvb Puv`v c`vb Kib| ^xKZ fwel Znweji Rgv nZ eQi my` AwRZ nqQ 20,000/- UvKv| wZwb GKwU Zdwmwj evsKi wWcvwRU cbkb xg (wWwcGm) gvwmK 6,000/- UvKv wnme Rgv c`vb KiQb| wZwb K GP ZvwjKvfz Kvcvbxi kqvi q 10,00,000/- UvKv wewbqvM KiQb| GQvov wZwb 5,00,000/- UvKvi mqc q KiQb|

Ki`vZv cvBfU cvKwUm Ki _vKb| wZwb cwZw`b Mo 10 Rb bZyb ivMx I 30 Rb cyivZb ivMx `Lb| bZzb ivMxi wd 500/- UvKv I cyivZb ivMxi wd 300/- UvKv| Ki`vZv ckvLvZi Rb Kvb LvZvc msiY Kib bv|

2014-2015 KieQi Rbve Avyj Kv`i Gi gvU Avq I AvqKi cwiMYbv bxP `Lvbv njt eZb LvZt evwlK g~j eZb (25,600/- 12)

3,07,200/-

Drme fvZv (25,600/-2) 51,200/-

evox fvov fvZv

(12,020/- 12)

144,240/-

ev` Kigy g~j eZbi 50%

144,240/- k~b

wPwKrmv fvZv (500 12) 6,000/-

ev` g~j eZbi 10% A_ev gvwmK 5000/-, hwU Kg

6,000/- k~b

^xKZ fwel Znwej wbqvMKZvi Puv`v (5000 12gvm)

60,000/-

^xKZ fwel Znweji AwRZ m~`

20,000/-

ev` Kigy (g~j eZbi 1/3 Ask A_ev 14.5%, G y`qi ga hwU Kg)

20,000/- k~b

eZb LvZ Avq = 4,18,400/-

43

ckv LvZ Avqt

bZyb ivMx (10Rb 300w`b 500UvKv)

15,00,000/-

cyivZb ivMx (30Rb 300w`b 300UvKv)

27,00,000/-

gvU cvw = 42,00,000/- ev` ckvi mv_ mswk LiP (AvbygvwbK 1/3 Ask) 14,00,000/-

ckv LvZ bxU Avq = 28,00,000/- gvU Avq = 32,18,400/-

Ki`vq cwiMYbv (K) c_g 2,20,000/- UvKv ch gvU

Avqi Dci --- k~b

(L) cieZx 3,00,000/- UvKv ch gvU Avqi Dci --

10% 30,000/-

(M) cieZx 4,00,000/- UvKv ch gvU Avqi Dci --

15% 60,000/-

(N) cieZx 5,00,000/- UvKv ch gvU Avqi Dci --

20% 1,00,000/-

(O) Aewk 17,98,400/- UvKv Avqi Dci ----------

25% 4,49,600/-

c`q Ki = 6,39,600/- ev` Ki iqvZt wewbqvMt ^xKZ fwel Znwej evwlK Puv`v (5000 12gvm) 2

1,20,000/-

wWwcGm -G evwlK Rgv (6,000 12) = 72,000/- wK mevP Abygv`bhvM mxgv 60,000/- UvKv

60,000/-

mqc q ----------------------- 5,00,000/- K GP ZvwjKvf Kvcvbxi kqvi wewbqvM

10,00,000/-

gvU cKZ wewbqvM = 16,80,000/-

44

wewbqvMi mevP mxgvt gvU Avq nZ ^xKZ fwel Znwej wbqvMKZvi Puv`v eZxZ gvU Avq ( 32,18,400/- - 60,000/-) = 31,58,400/-UvKvi 30% 9,47,520/-

A_ev 1,50,00,000/- A_ev cKZ wewbqvM 16,80,000/- Gi ga hwU Kg A_vr 9,47,520/- Gi Dci 15% nvi Ki iqvZ chvR ne

1,42,128/-

bxU c`q Ki = 4,97,472/- 7| GKRb eemvqxi Avq Ges Ki cwiMYbvt

Rbve gvjv, eqm 66 eQi, GKwU wWcvUgUvj vii gvwjK| 30/06/2014 ZvwiL mgv eQii wnmve weeiYxZ wZwb GB Z_ c`vb Kibt

weq 1,20,00,000/- UvKv Mm gybvdv 18,00,000/- UvKv jvf-wZ wnmvei wewfb LvZ LiP `vex

10,00,000/- UvKv

bxU gybvdv = 8,00,000/- UvKv G eQi wZwb 30,000/- UvKv AwMg AvqKi cwikva KiQb Ges 1,20,000/- UvKvi mqc q KiQb|

2014-2015 Ki eQi Ki`vZvi 8,00,000/- UvKv gvU Avqi Dci c`q Kii cwigvY wbgic cwiMYbv Ki njvt

Ki`vq cwiMYbv (65 eQii Dai cyiyl Ki`vZv`i Kigy Avqi mxgv 2,75,000/-)

(K) c_g 2,75,000/- UvKv ch gvU Avqi Dci ---

k~b

(L) cieZx 3,00,000/- UvKv ch gvU Avqi Dci -

10% 30,000/-

(M) Aewk 2,25,000/- UvKv ch gvU Avqi Dci -

15% 33,750/-

c`q Ki = 63,750/-

45

ev` Ki iqvZt wewbqvMt mqc q 1,20,000/-

wewbqvMi mevP mxgvt gvU Avqi 30% 2,40,000/-

A_ev 1,50,00,000/- A_ev cKZ wewbqvM 1,20,000/- UvKv Gi ga hwU Kg A_vr 1,20,000/- UvKv wewbqvMi Dci 15% nvi KiiqvZ chvR ne -

18,000/-

bxU c`q Ki = 45,750/- ev`t AwMg cwikvwaZ Ki = 30,000/- wiUvbi mv_ cwikvahvM Ki = 15,750/-

46

cg fvMt mc`, `vq I eq weeiYx Ges Rxebhvvi gvb mwKZ Z_ weeiYx

mc`, `vq I eq weeiYx (dig AvBwU-10we, AvBwU-10wewewe I

AvBwU-10wewewewe) AvBwU-10wet h mKj Ki`vZv cPwjZ wiUvb dig A_vr AvBwU-11M Gi gvag AvqKi wiUvb `vwLj Kieb Zv`i G G weeiYxwU chvR ne| AvBwU-10wewewet h mKj eZbfvMx Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11O Gi gvag AvqKi wiUvb `vwLj Kieb Zv`i G G weeiYxwU chvR ne| AvBwU-10wewewewe t eemv ev ckvi 3 j UvKv ch Avq wewk Ki`vZv`i hviv h mKj Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb Zv`i G G weeiYxwU chvR ne| ew Ki`vZvi mc`i cwigvY hv-B nvK bv Kb ZuvK mc` I `vqi weeiYx Ges Rxeb hvvi gvb mcwKZ Z_ weeiYx c~iY KiZ ne| h mKj Ki`vZv cPwjZ wiUvb digi (AvBwU-11M) gvag Zuv`i AvqKi wiUvb `vwLj Kieb m mKj Ki`vZv AvBwU 10we, h mKj eZbfvMx Ki`vZv AvBwU-11O Gi gvag AvqKi wiUvb `vwLj Kieb m mKj Ki`vZv AvBwU-10wewewe Ges h mKj ckvRxwe ev eemvqx Ki`vZv AvBwU- 11P Gi gvag AvqKi wiUvb `wLj Kieb m mKj Ki`vZv AvBwU-10wewewewe c~iYi gvag Zuv`i m` I `vqi weeiYx `vwLj Kieb|

Avq eQii kl ZvwiL (hgb 2014-2015 Ki eQii Rb 30/06/2014 Bs ZvwiL) h mc` I `vq iqQ Ki`vZvK Zv mc` I `vq weeiYxZ `LvZ ne| Ki`vZv Zuvi wbRi, Zuvi x ev ^vgx (Zuviv wiUvb `vwLjKvix bv nj) ev bvevjK mvbi hveZxq cwimc` I `vq, mc` I `vq weeiYxZ `Lveb|

mc` I `vqi weeiYxZ `Lvbv Kvb mc` wKfve AwRZ nqQ Zvi evLv _vKZ ne| A_vr Kvb mc` Kbv nq _vKj qg~j eve` cwikvwaZ A_i Drm mcK Z_ w`Z ne| Ki`vZv hw` Kvb mc` `vb wnme cq _vKb Zvnj `vbKvixi bvg, wVKvbv I B-wUAvBGb DjL KiZ ne Ges `vbi ^c KvMRc `vwLj KiZ ne| Ki`vZv wbRI hw` Kvb ew ev cwZvbK `vb Kib ev FY w`q _vKb, Zvnj whwb `vb ev FY MnY KiQb Zuvi bvg, wVKvbv Ges wUAvBGb DjL KiZ ne|

47

Ki`vZv hw` Kvb evsK, cwZvb ev Kvb ewi KvQ _K FY wbq _vKb Zvnj Zv mc` I `vqi weeiYxi ev`t `vqmg~n A_ev BsiRx digi Less:Liabilities Ask `LvZ ne|

m`, `vq I eq weeiYx c~iYi wbgwjwLZ welqwj cvjb KiZ net m` weq ev nvi ev b bv nIqv ch Zvi q ev AwRZ g~j

c`kb Ki hZ ne; bZzb mc` q Kij Zvi qg~j c`kb KiZ ne; mc` ARb Kij (`vb ev DivwaKvi m~) ARbKvjxb mgqi

AvbygvwbK evRvig~j c`kb KiZ ne; h Kvb mc` Zv q ev Ab h Kvbfve AwRZ nvK bv Kb Zv mc` weeiYxZ NvlYv Kiv bv nj AvqKi AvBb Abyhvqx Zv mc` Mvcb Kiv wnme MY ne|

mc`i gvU cwiew A_vr mc`i cwiew Ask cv AsKi mv_ cvwievwiK eq hvM Ki h hvMdj cvIqv hve Zv gvU m` cwiew Ask `LvZ ne| Acic mc`i cwiew FYvZK nj Zv _K cvwievwiK eq weqvM Ki h cv_K cvIqv hve Zv gvU m` cwiew Ask `LvZ ne|

AwRZ Znwej Ask weePbvaxb Kiel wiUvY c`wkZ Avq, Ki AevnwZ cv I Kigy Avq Ges wbR^ Avq eZxZ Ab Kvb cvw _vKj `LvZ ne|

cv_K ejZ m`i gvU cwiew Ges AwRZ Znwej mg~n Gi hvMdji cv_K eySvbv nqQ| mvaviYfve AwRZ Znweji hvMdj viv mc`i gvU cwiewi msKzjvb nZ ne| mc`i cwiew AwRZ Znweji PvBZ ekx nj Ges Zvi Kvb mvlRbK evLv bv _vKj mc`i GB AwZwi AsK Ki`vZvi nvZ AevLvwqZ Avq wnme KihvM ne|

48

Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU-10wewe c~iYi wbqg

h mKj Ki`vZv cPwjZ wiUvb dig A_vr AvBwU-11M Gi gvag AvqKi wiUvb `vwLj Kieb Zv`i G G weeiYxwU chvR ne|

h mKj eZbfvMx Ki`vZv Ges ^ Avqwewk ckvRxwe I eemvqx Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11O I AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb Zv`i G G weeiYxwU chvR ne bv|

GB weeiYxZ Ki`vZvi bvg, wUAvBGb Ges Avq eQi Rxebhvvi wewfb welqi LiPi DjL KiZ ne| wiUvbi G msv QKwU c~iYi wbqg bxP eYbv Kiv njv-

wgK bs-1t GB Ni Ki`vZv I Zvi cwievii wbfikxj m`m`i fiY cvlY eve` LiPi AsKwU wjLZ ne|

wgK bs-2t GB Ni Drm KU bqv Ki Ges wbR Rgv `qv ev cwikva Kiv Kii cwigvY wjLZ ne|

wgK bs-3t GB Ni evox fvov eve` LiPi AsK wjLZ ne| fvov evox bv nj gei Ni wbRi evox, wcZvi evox, wbqvM KZv c` evox A_ev Ab Kviv nj m Z_ wjLZ ne| wbR evoxi iYveY eq ( hgb ciKi, mvwfm PvR BZvw`) hw` _vK Ze Zv GLvb wjLZ ne|

wgK bs-4t GB Ni hvbevnb welq hveZxq eq hgb-Rvjvbx, iYveY, WvBfvii eZb BZvw` LvZ eqi gvU cwigvY wjLZ ne|

wgK bs-5t GB Ni we`yr wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

wgK bs-6t GB Ni AvevwmK cvwbi wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

wgK bs-7t GB Ni AvevwmK Mvm wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

wgK bs-8t GB Ni AvevwmK Uwjdvb wej eve` cwikvwaZ AsKi cwigvY wjLZ ne|

49

wgK bs-9t GB Ni mvb`i jLvcov eve` h cwigvY LiP nqQ Zv wjLZ ne|

wgK bs-10t Ki`vZv wbR eq we`k gY Ki _vKj we`k gY eve` hveZxq LiP GB Ni wjLZ ne|

wgK bs-11t wewfb Drme hgb-weq, Rbw`b BZvw` eve` Kvb LiP nq _vKj m LiP, wPwKrmv LiP Ges KvDK A_ `vb Kiv nq _vKj m `vbi AsK G Ni wjLZ ne|

Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU-10weweZ DwjwLZ LiPmg~ni hvMdj wiUvb digi 15(K) bs wgK DjL KiZ ne|

eZbfvMx Ki`vZv`i ga hviv AvBwU-11O Ges eemv ev ckvi

Avqi hviv AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb Zv`i Rb Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU-10wewe `vwLj evaZvg~jK bq|

wUAvBGb dig wKfve c~iY KiZ ne

Kvb ewK bZzb Ki`vZv wnme wUAvBGb cvwi Rb c_gB `yB c wUAvBGb dig c~iY Ki mswk AvqKi mvKj `vwLj KiZ ne| cwiwk O -Z bgybv wUAvBGb dig `qv nqQ| BsiRxZ Ges eo Ai (Capital Letter) viv GB digwU c~iY KiZ ne| cwZwU Ni GKwU Ki Ai wjLZ ne Ges cwZwU ki ci GKwU Ni duvKv ivLZ ne| Ave`bKvix BZvce Ab Kvb AvqKi mvKj nZ wUAvBGb MnY Kibwb Ges Zuvi `qv Z_ mwVK iqQ GB cwZcv`bmn ^vi Kieb|

wUAvBGb digi mv_ wbgwjwLZ `wjjvw` mshvRb KiZ net Ave`bKvixi cvmcvU mvBRi y`B Kwc Qwe; RvZxq cwiPqc/cvmcvUi mZvwqZ dUvKwc; Qwe ev Abvb KvMRc c_g kYxi MRUW KgKZv, IqvW Kwgkbvi

A_ev h Kvb wUAvBGbavix Ki`vZv KZK mZvwqZ nZ ne|

50

wUAvBGb Ave`b digi wZxq cvq Ave`bKvixi ^vii RvqMvi bxPi AskUzKz mswk AvqKi mvKj c~iY Kie| GKRb Ki`vZv TIN dig c~iY Ki Ki mvKj Rgv`vbi cwieZ e-TIN cwZ Gi gvag wbRI mivmwi Registration/Re-registration c~eK wUAvBGb MnY KiZ cvieb| G welq cieZx Aavq we vwiZ eYYv Kiv nqQ|

51

l fvMt e-TIN cwZ

e-TIN cwZ Gi gvag wKfve Registration/Re-registration c~eK wUAvBGb MnY Kieb

RvZxq ivR^ evW 1 RyjvB 2013 nZ cyivbv 10 (`k) wWwRUi wUAvBGbi cwieZ bZ yb 12 (evi) wWwRUi wUAvBGb ceZb KiQ| be cewZZ e-TIN cwZ Z BUvibUi gvag cyivbv Ki`vZvMY Re-registration Ges bZyb Ki`vZvMY Registration Gi gvag 12 (evi) wWwRUi wUAvBGb MnY KiZ cvieb| e-TIN cwZ Z wUAvBGb MnYi Rb Ki`vZv`i RvZxq ivR^ evWi wbavwiZ IqemvBU www.incometax.gov.bd evDR Ki cqvRbxq Z_ c`vb mvc Registration/Re-registration Kvhg mb KiZ ne| e-TIN cwZ Z Registration/Re-registration mb KiZ cZK Ki`vZvK c_g Zvi BDRvi ID Zix KiZ ne| BDRvi ID Zix Kivi Rb www.incometax.gov.bd IqemvBU cek Ki Register gbyZ wKK KiZ ne|

Register gbyZ wKK Kivi ci bxPi digwU `kgvb ne t

52

UserRegistrationForm:

User Id: BDRvi h bvg jM Bb KiZ Pvb Zv GLvb UvBc Kieb

Ges Zv AekB Kgc 8 (AvU) character nZ ne|

Password: GLvb Mvcbxq cvmIqvW UvBc KiZ ne Ges Zv

AekB Kgc 4 (Pvi) character nZ ne|

Retype Password: cybivq cvmIqvWwU UvBc KiZ ne|

53

Security Question: cvmIqvW fzj Mj cybivq Zv Dvii Rb

cQ`i Security Question wmj KiZ ne|

Security Answer: GLvb Security Question Gi mwVK Di

UvBc KiZ ne|

Country: GLvb `ki bvg wmj KiZ ne (aygv we`kx`i

Rb)|

Mobile Number: GLvb Ki`vZvi mPj gvevBj b^iwU c`vb

KiZ ne| DjL GKwU gvevBj b^i eenvi Ki aygv GKwU

BDRvi Zix Kiv hve|

Email Address: Ki`vZv BQv Kij Zvi E-mail Address

c`vb KiZ cvieb|

Verification Letters: GB UUe UewUi Dci c`wkZ

character jv mwVKfve UvBc KiZ ne| eySZ mgmv nj Try

Again evUb wKK Ki cybivq c`wkZ character jv UvBc

KiZ ne|

digwUi mKj Z_ mwVKfve c~iYcyeK Register evUb wKK Kij ^qswqfve Dcii dig c` gvevBj b^i SMSGi gvag GKwU KvW cwiZ ne Ges wb wbi wPi Mobile Activation digwU c`wkZ ne|

Dci c`wkZ digi e-TIN Activation Code UU e SMS Gi

54

gvag cv GKwUfkb KvWwU UvBc Ki Activate evUb wKK Kij BDRvi Zixi cwqvwU mb ne Ges wUAvBGb Registration/Re-registration Gi Rb wmg mivmwi jMBb ne Ges wb wbi wP c`wkZ ne| Ki`vZv BQv Kij cieZxZ h Kvb mgq User Id Ges Password c`vbi gvag wmg jMBb KiZ cvieb|

TIN Registration/Re-registration cwqvt cyivbv Ki`vZv A_vr hv`i 10 (`k) wWwRUi wUAvBGb AvQ Zv`i Re-registration cwqv mb KiZ ev hviv bZzb Ki`vZv Zv`i Registration cwqv mb KiZ evg cvki gbyZ TIN Application evUbwU wKK Kij Ges wb wbi digwU c`wkZ ne|

55

Dci c`wkZ dig wbi Z_ mg~n mwVKfve c~iY KiZ net Taxpayer Status/ Ki`vZvi aiY (a) t GLvb c` option

nZ Individual->Bangladeshi Resident wmj KiZ ne|

Ze hw` Kvb Ki`vZv we`kx nb Ze wZwb Ab Ackb wmj KiZ

cvieb|

(b) t h mKj Ki`vZvi RvZxq cwiwPwZ b^i AvQ Zviv Individual->Bangladeshi Resident->Major (With NID) wmj Kieb| Ze hw` Kvb Ki`vZvi RvZxq cwiwPwZ b^i bv _vK A_ev we`kx nb Ze wZwb Ab Ackb wmj Ki wUAvBGb MnY KiZ cvieb| Registration Type/ iwRkbi aiYt cyivbv Ki`vZvMY Re-

registration wmj Kieb Ges bZzb Ki`vZvMY Registration

wmj Kieb |

Existing (10 digit) TIN / eZgvb wUAvBGbt GLvb cyivbv

Ki`vZvi 10 wWwRUi wUAvBGb b^iwU UvBc KiZ ne|

G chvq hw` cyivbv Ki`vZv`i wmg nZ Ki`vZvi Awa Abyhvqx mvKj wbw` Kiv hvq Ze cieZxZ c`wkZ General Information digwU c`wkZ ne, Ab_vq bZzb Ki`vZvi bvq Awa wbevPbi Z_i Rb wbi digwU c`wkZ ne|

Dci c`wkZ dig wbi Z_ mg~n mwVKfve c~iY KiZ net

Main Source of income/ Avqi cavb Drm t GLvb Ki`vZvi

Avqi cavb Drm hgb PvKzix, ckv, eemv A_ev Abvb Avqi Drm

wmj KiZ ne|

Location of main source of income t GLvb h Rjvq

Ki`vZvi g~j Avqi Drm h_vt PvKix, eemv ev Abvb Avq mwKZ

56

Kvhvejx cwiPvwjZ/DrmvwqZ nq Zv wbevPb KiZ ne| Ki`vZvi

Avqi cavb Drmi Kvhvjq h Rjvq Aew Z Zv wbevPb KiZ ne|

hgb hw` Kvb Ki`vZvi Avqi cavb Drm PvKzix nq Ze Zvi Kgj

h Rjvq Aew Z Zv wmj KiZ ne Avi hw` Ki`vZvi Avqi cavb

Drm eemv nq Ze wZwb Zvi eemv h Rjvq AewZ Zv DjL

Kieb|

Type of Employer/Service Locationt GLvb Ki`vZvi

Avhi cavb Drm Gi Dci wfw Ki Ackb c`wkZ ne| hw`

Ki`vZvi Avqi cavb Drm Service nq Ze ZvwjKv nZ cwZvbi

aiY A_ev cwZvbi bvg wmj KiZ ne| cieZxZ Dcii

wmjKkb Gi Dci wbfi Ki Ki`vZvK cwZvbi bvg UvBc KiZ

ne| hw` Ki`vZv ckvRxex (hgb Wvvi, Bwwbqvi, AvBbRxex,

PvUvW GKvDbUU, AvBwUwc BZvw`) nb Ze wZwb ckv wmj

Kieb|

Business (Individual/Firm)t hw` Ki`vZvi Avqi cavb Drm

eemv nq (ew gvwjKvbvaxb) Ze eemvi aiY c`wkZ ZvwjKv nZ

wmj KiZ ne| Ze hw` eemvi aiY ZvwjKvq bv _vK Ze Zvui

G Location wmj KiZ ne Ges cieZxZ eemvi wVKvbv

c` ZvwjKv nZ wmj KiZ ne|

Otherst hw` Ki`vZvi Avqi cavb Drm PvKzix, eemv A_ev ckv

eZxZ nq Ze Zvui eZgvb wVKvbv Abyhvqx Location wmj KiZ

ne|

Dcii Z_ mg~n mwVKfve cyiY Ki Go to Next evUb wKK Kij wbgi digwU c`wkZ ne|

57

Taxpayers Name/Ki`vZvi bvg: GLvb RvZxq cwiPqc Abyhvqx

BsiRxZ bvg UvBc KiZ ne|

Gender/wj: GLvb Ki`vZv cyil nj Male Ges bvix nj

Female wmj KiZ ne|

Taxpayers National ID Number/RvZxq cwiwPwZ b^it GLvb

Ki`vZvi RvZxq cwiwPwZ b^i UvBc KiZ ne|

Date of Birth (DoB)/RbZvwiLt RvZxq cwiPqc Abyhvqx Rb

ZvwiL emvZ ne|

Fathers Name/wcZvi bvg: GLvb wcZvi bvg BsiwRZ UvBc

KiZ ne|

58

Mothers Name/gvZvi bvg: GLvb BsiRxZ gvqi bvg UvBc

KiZ ne|

Name of Spouse/^vgx ev xi bvg: GLvb BsiRxZ ^vgx ev xi

bvg UvBc KiZ ne|

Mobile Number/gvevBj b^i: GLvb gvevBj b^i UvBc KiZ

ne|

Facsimile/dv: GLvb hw` Ki`vZvi dv b^i _vK Ze Zv UvBc

KiZ ne|

Email/BgBj: GLvb Ki`vZvi BgBj wVKvbv hw` _vK Ze Zv

UvBc KiZ ne|

Current Address: GLvb Ki`vZvi eZgvb wVKvbv BsiRxZ UvBc

KiZ ne Ges c` ZvwjKv nZ District Ges Thana wmj

KiZ ne|

Permanent Address: GLvb Ki`vZvi vqx wVKvbv BsiRxZ UvBc

KiZ ne Ges c` ZvwjKv nZ District Ges Thana wmj

KiZ ne|

Other Address: GLvb Ki`vZvi Abvb wVKvbv (hgb: Kgj,

dvix BZvw`) BsiRxZ UvBc KiZ ne (hw` _vK) Ges c`

ZvwjKv nZ District Ges Thana wmj KiZ ne|

Dcii Z_ mg~n mwVKfve cyiY Ki Go to Next evUb wKK Kij wbgi digwU c`wkZ ne|

59

GLvb c` Z_mg~n wVK AvQ wKbv Zv GKevi hvPvB Ki hw` Kvb fyj bv _vK Ze cyivbv Ki`vZv`i I hereby affirm that all information given above is correct & complete Ges bZzb Ki`vZv`i I hereby affirm that all information given above is correct & complete Gi evgcvk c`wkZ PKe wUK wP w`q Submit Application evUb wKK KiZ ne| Ze fyj _vKj Back to Previous evUb wKK KiZ ne Ges Z_ cybivq mwVKfve UvBc Ki Dci ewYZ cwqvwU mb Ki Submit Application evUb wKK KiZ ne| GLvb c` Z_mg~n wVK mwVK _vKj evsjv`k wbevPb Kwgkbi WvUveRi mv_ Z_ hvPvB Ki wUAvBGb b^imn wbgi Z_ mg~n wb c`wkZ ne|

60

Gchvq wUAvBGb mvwUwdKU `Lvi Rb View Certificate evUb wKK KiZ ne| View Certificate evUb wKK Kij wb wUAvBGb mvwUwdKU c`wkZ ne|

61

Gchvq wUAvBGb mvwUwdKU wcU Kivi Rb Print Certificate evUb wKK KiZ ne| hw` KD wbRi KwcDUvi mf KiZ Pvq Zvnj Save Certificate evUb wKK Kij KwDUvi mf ne| hw` KD BgBj KiZ Pvq Zvnj Email Certificate evUb wKK Kij wb bZzb GKwU DBv c`wkZ ne Ges mLvb BgBj GWm wjLZ ne Zvici Send evUb wKK Kij wUAvBGb mvwUwdKU Zvui BgBj m ne|

62

wevwiZ RvbZ evDR Kibt www.incometax.gov.bd

=== 0 ===

63

cwiwk

64

cwiwk K

AvqKi Aav`k, 1984 (1984 Gi 36bs Aav`k) Gi Aaxb AvqKi wiUvb dig

chvR wUK () wP w`b

^wbaviYx mveRbxb ^wbaviYx mvaviY

1| Ki`vZvi bvgt .....................................................................................

2| RvZxq cwiPq c b^i (hw` _vK)t ...........................................................

3| BDwUAvBGb (hw` _vK)t - - 4| wUAvBGbt - -

5| (K) mvKjt (L) Ki Ajt

6| Ki ermit 7| AvevwmK ghv`vt wbevmx / Awbevmx

8| ghv`vt ew dvg ew msN wn y` Awef cwievi

9| eemv cwZvb/wbqvMKvixi bvg (chvR )t

10| x/^vgxi bvg (Ki`vZv nj wUAvBGb DjL Kib)t

11| wcZvi bvgt

12| gvZvi bvgt

13| R ZvwiL (ewi )t

w`b gvm ermi

14| wVKvbvt (K) eZgvbt

(L) vqxt

15| Uwjdvbt Awdm/eemv ................................. AvevwmKt.............................

16| fvU wbeb b^i (hw` _vK)t .........................................................................

mvwbZ Ki`vZv nvb mgqgZ wiUvb w`b

Rwigvbv cwinvi Kib

ew kYx I Abvb Ki`vZvi Rb

(Kvcvbx eZxZ)

Ki`vZvi Qwe

(Qwei Dci mZvqb Kib)

AvBwU-11 M

65

Ki`vZvi Avq weeiYx ................. ZvwiL mgv Avq ermii Avqi weeiYx

wgK bs

Avqi weeiYx UvKvi cwigvY

1| eZbvw` t aviv 21 Abyhvqx (Zdwmj 1 Abymvi) 2| wbivcv RvgvbZi Dci my` t aviv 22 Abyhvqx 3| Mn mcwi Avq t aviv 24 Abyhvqx (Zdwmj 2 Abymvi) 4| Kwl Avq t aviv 26 Abyhvqx 5| eemv ev ckvi Avq t aviv 28 Abyhvqx 6| dvgi Avqi Ask t 7| chvR ^vgx / x ev Acv eq mvbi Avq t aviv 43(4) Abyhvqx 8| g~jabx jvf t aviv 31 Abyhvqx

9| Abvb Drm nZ Avq t aviv 33 Abyhvqx 10| gvU (wgK bs 1 nZ 9) 11| we`k _K Avqt 12| gvU Avq (wgK bs 10 Ges 11) 13| gvU Avqi Dci AvivchvM AvqKi 14| Ki iqvZt aviv 44(2)(we) Abyhvqx (Zdwmj 3 Abymvi) 15| c`q Ki (wgK bs 13 I 14 Gi cv_K) 16| cwikvwaZ Kit

(K) Drm nZ KwZZ/msMnxZ Kit (cvgvY `wjjc/weeiYx mshy Kib) UvKv .......... (L) aviv 64/68 Abyhvqx c` AwMg Ki (Pvjvb mshy Kib) UvKv ......... (M) GB wiUvbi wfwZ c` Ki (aviv 74) Abyhvqx (Pvjvb/c AWvi/evsK Wvd&U/PK mshy Kib) UvKv .......... (N) cZcYhvM Kii mg^q (hw` _vK) UvKv .......... gvU [(K), (L), (M) I (N) ]

UvKv ........

17| wgK bs 15 I 16 bs Gi cv_K (hw` _vK) UvKv ........ 18| Ki AevnwZ cv I Kigy Avqi cwigvY UvKv ........ 19| c~eeZx Ki ermi c` AvqKi UvKv ........

* we vwiZ weeiYvw`i Rb ev cqvRb c_K KvMR eenvi Kib|

cwZcv`b

Avwg .................. wcZv/^vgx .................. BDwUAvBGb/wUAvBGbt .................... mvb NvlYv KiwQ h, G wiUvb Ges weeiYx I mshy cgvYvw`Z c` Z_ Avgvi wekvm I RvbvgZ mwVK I mc~Y|

vbt ................................. ^vi ZvwiLt .............................. (cvi bvg)

c`ex I mxj gvni (ew bv nj)

66

Avqi we vwiZ weeiYx m^wjZ Zdwmj

Ki`vZvi bvgt .................. wUAvBGbt - -

Zdwmj-1 (eZbvw`) eZb I fvZvw` Avqi

cwigvY (UvKv)

AevnwZ cv Avqi

cwigvY (UvKv)

bxU KihvM Avq (UvKv)

g~j eZb wekl eZb gnvN fvZv hvZvqvZ fvZv evwo fvov fvZv wPwKrmv fvZv cwiPviK fvZv QzwU fvZv mvbx/cyivi/wd Ifvi UvBg fvZv evbvm/G-Mwmqv Abvb fvZv ^xKZ fwel Znwej wbqvMKZv KZK c` Puv`v ^xKZ fwel Znwej AwRZ my` hvbevnb myweavi Rb weewPZ Avq webvg~j mwZ ev A-mwZ evmvbi Rb weewPZ Avq

Abvb, hw` _vK (weeiY w`b) eZb nZ bxU KihvM Avq

Zdwmj-2 (Mn mcwi Avq)

Mn mcwi Aevb I eYbv

weeiY UvKv UvKv

1| fvov eve` evwlK Avq 2| `vexKZ eqmg~n t

givgZ, Av`vq, BZvw` ci Ki A_ev vbxq Ki fwg ivR^ FYi Dci my`/eKx/g~jabx PvR exgv wKw Mn mcw Lvwj _vKvi KviY `vweKZ iqvZ

Abvb, hw` _vK gvU =

3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)

67

Zdwmj-3 (wewbqvM RwbZ Ki iqvZ) AvhKi Aav`ki Zdwmj-6 Gi we Aski mv_ cwVZe aviv 44(2)(we)

1| Rxeb exgvi c` wKw UvKv ................

2| fwelZ cvc evwlK fvZv cvwi Dk c` Puv`v UvKv .................

3| fwel Znwej AvBb, 1925 Abyhvqx chvR fwel Znwej

c` Puv`v

UvKv ................

4| ^xKZ fwel Znwej ^xq I wbqvMKZv KZK c` Puv`v UvKv ................

5| Abygvw`Z eqmRwbZ Znwej c &` Puv`v UvKv .................

6| Abygvw`Z FYc ev wWevi K, K ev kqvi G wewbqvM UvKv ................

7| wWcvwRU cbkb xg c` Puv`v UvKv .................

8| KjvY Znwej c` Puv`v Ges Mvx exgv xgi Aaxb c`

wKw

UvKv ................

9| hvKvZ Znwej c` Puv`v UvKv .................

10| Abvb, hw` _vK (weeiY w`b) UvKv ................

gvU = UvKv ................

* AbyMn Ki wewbqvMmg~ni cZqbc/cgvYc mshy KiY|

AvqKi wiUvbi mv_ `vwLjKZ `wjjcvw`i ZvwjKv

1|

6|

2|

7|

3|

8|

4|

9|

5|

10|

Amc~Y wiUvY MnYhvM ne bv|

68

cwimc`, `vq I eq weeiYx (........................... ZvwiL)

Ki`vZvi bvgt ................... wUAvBGbt - -

1| (K) eemvi cyuwR (g~jabi Ri) UvKv ..................... (L) cwiPvjK wnmve wjwgUW KvcvbxZ kqvi wewbqvM (qg~j)UvKv ..................... Kvcvbxi bvg kqvii msLv

2| A-Kwl mcw (AvBb mZ eqmn qg~j) t UvKv ........................ Rwg/Mn mcw (mcwi weeiY I Ae vb)

3| Kwl mcw (AvBb mZ eqmn qg~j) t UvKv ....................... Rwg (gvU Rwgi cwigvY I Rwgi Ae vb)

4| wewbqvMt

(K) kqvi/wWevi UvKv .................. (L) mqc/BDwbU mvwUwdKU/e UvKv .................. (M) cvBR e/mq xg UvKv .................. (N) FY c`vb UvKv .................. (O) Abvb wewbqvM UvKv ..................

gvU = UvKv ................... 5| gvUi hvb (qg~j) UvKv ................... gvUi hvbi cKwZ I iwRkb b^i

6| AjsKvivw` (cwigvY I qg~j) UvKv ...................

7| Avmevec (qg~j) UvKv ...................

8| BjwbK mvgMx (qg~j) UvKv ...................

9| eemv ewnf~Z A_ mc` (K) bM` UvKv ................... (L) evsK MwQZ UvKv ................... (M) Abvb UvKv ...................

gvU = UvKv ...................

AvBwU-10we

69

c~eeZx cvi Ri UvKv ......................

10| Abvb cwimc` UvKv ................... (weeiY w`b) gvU cwimc` = UvKv ..................... 11| ev`t `vqmg~n

(K) mc` A_ev Rwg eK UvKv ................... (L) RvgvbZ wenxb FY`vq UvKv ................... (M) evsK FY UvKv ................... (N) Abvb UvKv ...................

gvU `vq = UvKv ....................

12|GB Avq ermii kl ZvwiLi bxU mc` (gvU cwimc` nZ gvU `vqi weqvMdj) UvKv ...................

13| weMZ Avq ermii kl ZvwiLi bxU mc` UvKv .......................

14| mc`i cwiew (wgK 12 nZ 13 Gi weqvMdj) UvKv .......................

15| (K) cvwievwiK eq t [ dig bs AvBwU-10wewe Abyhvqx gvU LiP ] UvKv ................... ...

(L) cwievii wbfikxj m`m msLvt

c~Y eq wk

16| mc`i gvU cwiew (wgK 14 Ges 15 Gi hvMdj ) UvKv ...................

17| AwRZ Znwejmg~nt - (1) c`wkZ wiUvb Avq UvKv ...................... (2) Ki AevnwZ cv I Kigy Avq UvKv ...................... (3) Abvb cvw UvKv ......................

gvU AwRZ Znwej = UvKv ................... 18| cv_K (wgK 16 nZ 17 Gi weqvMdj ) = UvKv ...................

Avwg wekZvi mv_ lvlYv KiwQ h, Avgvi vb I wekvm gZ AvBwU-10we Z c` Z_ mwVK I mc~Y|

Ki`vZvi bvg I ^vi ZvwiLt .....................

Ki`vZvi wbRi, Zuvi x/^vgxi (wiUvb `vwLjKvix bv nj),bvevjK I wbfikxj mvb`i cwimc` I `vq Dcwi-D weeiYxZ c`kb KiZ ne|

cqvRb c_K KvMR eenvi Kib|

70

dig

AvqKi Aav`k, 1984 Gi aviv 75(2)(wW)(AvB) Ges aviv 80 Abymvi

ew Ki`vZvi Rxeb hvvi gvb mcwKZ Z_i weeiYx|

Ki`vZvi bvgt ................... wUAvBGbt

wgK b^i

LiPi weeiY UvKvi cwigvY ge

1 ewMZ I fibcvlb LiP Uvt 2 Drm Ki KZbmn weMZ A_ ermi cwikvwaZ

AvqKi Uvt

3 Avevmb msv LiP Uvt 4 ewMZ hvbevnb eenvi msv hveZxq LiP Uvt 5 AvevwmK we y`r wej Uvt 6 AvevwmK cvwbi wej Uvt 7 AvevwmK Mvm wej Uvt 8 AvevwmK Uwjdvb wej Uvt 9 mvb`i jLvcov LiP Uvt 10 wbR eq we`k gY msv LiP Uvt 11 Drme eqmn Abvb wekl eq, hw` _vK Uvt gvU LiP Uvt

Avwg wekZvi mv_ lvlYv KiwQ h, Avgvi vb I wekvm gZ GB AvBwU-10wewe Z c` Z_

mwVK I m~Y|

Ki`vZvi bvg I ^vi

ZvwiLt ...................

* cqvRb c_K KvMR eenvi Kib|

..................................................................................................................................

AvqKi wiUvb cvw ^xKvi c

Ki`vZvi bvgt ........................................................ Ki ermit ......................................... BDwUAvBGb - - mvKjt .. Ki Ajt ..

/wUAvBGbt

dig bs AvBwU-10wewe

71

wiUvb dig c~iYi AbymiYxq wb`kvejx

wb `kvejxt (1) G AvqKi wiUvb ew Ki`vZv A_ev AvqKi Aav`k, 1984 Gi 75 avivi Aaxb wbavwiZ ew KZK

^vwiZ I cwZcvw`Z nZ ne| (2) chvR mshy Kibt

(K) eZb Avqi eZb weeiYx , evsK my`i esK weeiYx, mq ci Dci my`i my` c`vbKvix evsKi mb` c, Mn mcwi Avqi fvovi Pzwc, ci Ki I LvRbv c`vbi iwk`, Mn FYi Dci my` _vwKj FY c`vbKvix cwZvbi mb`c/weeiYx, exgv wKw c` _vwKj wKw c`vbi iwk`, ckvMZ Avq _vwKj AvqKi wewa-8 gvZveK Avqi mc weeiYx, Aswk`vix dvgi Avqi Ask _vwKj Aswk`vix dvgi Ki wbaviY Av`ki Kwc/Avq-eqi wnmve I wwZc, g~jabx gybvdv _vwKj cgvYvw`, wWwfWU Avq _vwKj wWwfWU cwi mb`c, Abvb Drmi Avq _vwKj Dnvi weeiYx Ges mqc, Gj.AvB.wc, wWwcGm, hvKvZ, K/kqvi q, BZvw`Z wewbqvM _vwKj cgvYvw`;

(L) eemvi Avq _vwKj Avq-eqi wnmve weeiYx, Drcv`bi wnmve, evwYwRK wnmve, jvf I wZ wnmve Ges wwZc;

(M) AvqKi Aav`k, 1984 Gi ZZxq Zdkxj Abyhvqx AePq `vex m^wjZ AePq weeiYx; (N) AvqKi AvBb Abyhvqx Avq cwiMYbv|

(3) c_K weeiYx mshy Kibt (K) Ki`vZvi x ev ^vgx (Ki`vZv bv nj), bvevjK mvb I wbfikxji bvg Kvb Avq _vKj; (L) Ki AevnwZ cv I Kigy Avq _vKj|

(4) ^wbaviYx cwZZ wiUvb `vwLji AvqKi wewa-38 Gi kZvejx cwicvjb KiZ ne| (5) `vwLjKZ `wjjcvw` Ki`vZv A_ev Ki`vZvi gZvcv cwZwbwa KZK ^vwiZ nZ ne| (6) cwZ 5 ermi Ai Ki`vZvi Qwe wiUvbi mv_ `vwLj KiZ ne| (7) wbv Z_ c`vb Kibt

(K) Ki`vZv dvg nj Askx`viMYi wU,AvB,Gb mn bvg I wVKvbv; (L) Ki`vZv Askx`vi nj wU,AvB,Gb mn dvgi bvg I wVKvbv; (M) Ki`vZv cwiPvjK nj Kvcvbx/Kvcvbxmg~ni wU,AvB,Gb mn bvg I wVKvbv|

(8) Ki`vZvi wbRi, ^vgx/ x (hw` wZwb Ki`vZv bv nb), bvevjK mvb Ges wbfikxj`i mc` I `vq weeiYx AvBwU-10we Abymvi c`kb KiZ ne|

(9) Ki`vZv ev Zuvi AvBbvbyM cwZwbwai ^vi evaZvg~jK| ew Ki`vZv`i AvBwU-10we I AvBwU-10wewe-Z ^vi c`vbI evaZvg~jK|

(10) vb msKzjvb bv nj cqvRb c_K KvMR eenvi Kiv hve|

[

.............................................................................................................................................

wiUvb c`wkZ gvU Avqt UvKv ......................cwikvwaZ Kit UvKv................................................. Ki`vZvi bxU mc`t UvKv ........................ Avq weeiYx MnYi ZvwiLt .......................... wiUvb iwRvii wgK bs ..............................................

Avq weeiYxi cKwZt ^wbaviYx mveRbxb ^wbaviYx mvaviY

MnYKvix KgKZvi ^vi I mxj

72

FORM OF RETURN OF INCOME UNDER THE INCOME TAX

ORDINANCE, 1984 (XXXVI OF 1984)

Put the tick () mark wherever applicable

1. Name of the Assessee: ............................................................

2. National ID No (if any): ............................................................

3. UTIN (if any): - -

4. TIN: - -

5. (a) Circle: .................. (b) Taxes Zone: ...............................

6. Assessment Year: ............ 7. Residential Status: Resident /Non-resident

8. Status: Individual Firm Association of Persons Hindu Undivided Family

9. Name of the employer/business (where applicable): ...........................

10. Wife/Husband's Name (if assessee, please mention TIN): .............................................

11. Father's Name: .....................................................................................

12. Mothers Name: ...............................................................................

13. Date of Birth (in case of individual)

Day Month Year

14. Address (a) Present: ...................................................

....................................................................

(b) Permanent: ..................................................

...............................................................

...............................................................

15. Telephone: Office/Business ................................... Resident: ....................

16. VAT Registration Number (if any): ..............................................................

Be a Respectable Taxpayers

Submit return in due time

Avoid penalty

IT-11GA

Self Universal Self

Photograph of the Assessee

(to be attested on the photograph)

Normal

FOR INDIVIDUAL AND OTHER TAXPAYERS

(OTHER THAN COMPANY)

73

Statement of income of the Assessee

Statement of income during the income year ended on ........................................

Serial

no.

Heads of Income Amount in

Taka

1 Salaries : u/s 21 (as per schedule 1)

2 Interest on Securities : u/s 22

3 Income from house property : u/s 24 (as per schedule 2)

4 Agricultural income : u/s 26

5 Income from business or profession : u/s 28

6 Share of profit in a firm :

7 Income of the spouse or minor child as applicable : u/s 43(4)

8 Capital Gains : u/s 31

9 Income from other source : u/s 33

10 Total (serial no. 1 to 9)

11 Foreign Income:

12 Total income (serial no. 10 and 11)

13 Tax leviable on total income

14 Tax rebate: u/s 44(2)(b)(as per schedule 3)

15 Tax payable (difference between serial no. 13 and 14)

16 Tax Payments:

(a) Tax deducted/collected at source

(Please attach supporting documents/statement) Tk .......

(b) Advance tax u/s 64/68 (Please attach challan ) Tk .......

(c) Tax paid on the basis of this return (u/s 74)

(Please attach challan/pay order/bank draft/cheque) Tk .......

(d) Adjustment of Tax Refund (if any) Tk .......

Total of (a), (b), (c) and (d)

Tk. ............

17 Difference between serial no. 15 and 16 (if any)

18 Tax exempted and Tax free income Tk. ............

19 Income tax paid in the last assessment year Tk. ............

*If needed, please use separate sheet.

Verification

I ....................