evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

BDwbU g~jab I gybvdv RvZxq Avq-e¨q

12 (Capital and Revenue Income and
Expenditure)

f~wgKv
Avcwb hw` GKRb e¨emvqx n‡q _v‡Kb Zvn‡j Avcbv‡K eû ai‡bi †jb-‡`‡b RwoZ n‡Z nq| Gi †fZ‡ii †Kvb
†Kvb †jb-‡`b Ggb n‡q _v‡K hvi djvdj ev cÖwZ`vb A‡bK w`b a‡i P‡j| Avevi wKQy †jb-‡`b Ggb _v‡K hvi
djvdj ev cÖwZ`vb Aí mg‡qi Rb¨ cvIqv hvq| ai“b, Avcwb GKwU `vjvb wbg©vb K‡i‡Qb e¨emv Kivi Rb¨|
wbðq Avcwb G `vjvb e¨emv‡qi Kv‡R eQ‡ii ci eQi A_v©r A‡bK eQi e¨envi Ki‡Z cvi‡eb| wKš‘ Avcbvi
50 Rb gRyi ev Kg©Pvix i‡q‡Q hv‡`i †eZb I gRyix w`‡q _v‡Kb Kv‡iv ˆ`wbK, KvD‡K gvwmK, KvD‡K nqZ
evrmwiK wfwˇZ| A_©vr H wbw`©ó mgq (w`b, gvm, eQi) AwZevwnZ nIqvi ci H Kg©Pvix‡K KvR Kiv‡Z n‡j
Avevi A_© w`‡Z n‡e| H e¨q wbw`©ó mg‡qi g‡a¨B mxgve×| Gi dj H mg‡qi evB‡i cvIqv hv‡e bv| myZivs
†`Lv hv‡”Q, †jb-‡`b gyjZ: `yÕai‡bi n‡”Q-`xN©w`b dj`vqK Ges ¯^íKvj dj`vqK| cÖ_gwU‡K ejv nq
g~jabRvZxq Ges wØZxqwU‡K e‡j gybvdv RvZxq †jb-‡`b ev Avq-e¨q| P‚ovš—— wnmve cÖ¯‘‡Zi mgq gybvdv RvZxq
†jb‡`b‡K jvf-¶wZ wnmv‡ei Aš—f©y³ Kiv nq Ges g~jabRvZxq wnmve¸‡jv‡K DØZ©c‡Î †`Lv‡bv nq| myZivs G
wel‡q Ávb bv _vK‡j P‚ovš—— wnmve Aï× n‡Z cv‡i Ges e¨emv‡qi cÖK…Z Ae¯’v wba©viY n‡e bv|
G BDwbU †_‡K Avcwb Rvb‡Z cvi‡eb, g~jab I gybvdv RvZxq Avq-e¨q Kv‡K e‡j, Gi †kªYx‡f` wK wK, wejw¤^Z
gybvdv- RvZxq e¨q wK, Avq-e¨‡qi cÖK…wZ wKfv‡e wba©viY Kiv nq Ges g~jab I gybvdv RvZxq Avq-e¨q wba©vi‡Yi
cÖ‡qvRbxqZvB ev wK?

cvV-1 msÁv (Definition)

D‡Ïk¨
G cvV †k‡l Avcwb
• g~jabRvZxq Avq-e‡qi mÁv ej‡Z cvi‡eb
welqe¯‘
‡h‡nZz e¨‡qi gva¨‡g Avq AwR©Z nq| ZvB cÖ_‡g e¨q Ges c‡i Av‡qi Av‡jvPbv Kiv n‡jv-
g~jabRvZxq e¨q (Capital Expenditure)
mvaviY A‡_© ¯’vqx m¤ú` AR©‡bi Rb¨ †h A_© e¨q Kiv nq Zv‡K g~jabRvZxq e¨q e‡j| g~jZ: †KvbwU g~jabRvZxq I
†KvbwU gybvdv RvZxq e¨q Zv wba©viY Kiv Lye mnR e¨vcvi bq| GRb¨ cÖwZwU e¨‡qi wKQy ˆewkó¨ wPwýZ Kiv `iKvi hv
†`L‡j eySv hvq D³ e¨q †Kvb RvZxq| Avgiv mvaviY msÁvi Av‡jv‡K ej‡Z cvwi GKwU †gwkb µ‡q A_© e¨q g~jabRvZxq
e¨q| GLb †`Lv hvK, G †gwk‡bi ˆewkó¨ wK wK i‡q‡Q| Avgiv †`Le, GKwU †gwkb µ‡qi gva¨‡g-
K) GKwU ¯’vqx m¤úwË AwR©Z n‡q‡Q|
L) G m¤ú` AR©‡bi Rb¨ A_© evievi e¨q Kiv jvM‡e bv|
M) G m¤ú` †_‡K GKUvbv A‡bK eQi dj cvIqv hv‡e
N) G m¤ú`wU `xN©¯’vqx; Ges
O) Bnv cÖwZôv‡bi gybvdvR©b ¶gZv e„w× K‡i‡Q|

GBPGmwm †cÖvMÖvg c„ôv-185

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

wnmvei‡¶‡Yi mvaviY wbq‡g m¤c‡`i ms¯’vcb e¨q, m¤cÖmviY e¨q Ges Dbœqb e¨q D³ wnmv‡ei Aš—fz©³ n‡q H
m¤ú‡`i g~j¨ e„w× K‡i|
myZivs Avgiv ej‡Z cvwi, g~jabRvZxq e¨q ej‡Z H e¨q‡K eySvq hvi gva¨‡g GKUvbv `xN©w`b gybvdv AR©‡bi
j‡¶¨ †Kvb ¯’vqx m¤úwË AwR©Z nq ev e„w× N‡U Ges hvi gva¨‡g e¨emv‡qi gybvdvR©b ¶gZv e„w× cvq| D`vniY :
KjKâv, hš¿cvwZ, AvmevecÎ BZ¨vw`| Bnv DØZ©c‡Îi m¤úwËi w`‡K cÖ`wk©Z nq|
g~jabRvZxq cÖvwß I Avq (Capital Receipts and Income) t
‡h mg¯—— cÖvwß ¯’vqx cÖK…wZi I `xN© mg‡qi Rb¨ e¨emv‡q MÖnY Kiv nq †m¸‡jv‡K g~jabRvZxq cÖvwß e‡j| G
ai‡bi cÖvwß evi evi e¨emv‡q N‡U bv| †hgb, gvwj‡Ki wbKU †_‡K cÖvß g~jab, †Kvb e¨w³ ev cÖwZôvb †_‡K cÖvß
FY, †Kvb ¯’vqx m¤ú` weµqjä A_© BZ¨vw`|
Avi e¨emv‡qi ¯^vfvweK Kvh© Øviv e¨ZxZ Ab¨ Dcv‡q ‡h Avq AwR©Z nq (hv g~jZt ¯’vqx cÖK…wZi m¤ú` †_‡K Av‡m)
Zv‡K g~jabRvZxq Avq e‡j| BnvI evi evi AwR©Z nq bv| †hgb, wnmve eB‡Z cÖ`wk©Z g~j¨ A‡c¶v AwaK g~‡j¨ †Kvb
¯’vqx m¤ú` weµqjä Avq, Awanv‡i †kqvi weµqjä Avq BZ¨vw`| G `ywUB DØZ©c‡Îi `v‡qi w`‡K †`Lv‡bv nq|
gybvdvRvZxq e¨q (Revenue Expenditure) t
G RvZxq e¨q gybvdv RvZxq e¨q †_‡K wecixZ cÖK…wZi| G ai‡bi e¨q e¨emv‡qi ˆ`bw›`b Kvh©vejx cwiPvjbvi Rb¨
e¨wqZ nq| Gi djvdj ¯^íKv‡ji A_v©r GK wnmve m‡bi g‡a¨ wb:†kl n‡q hvq| †hgb, Kg©Pvixi †eZb, hvZvqvZ LiP,
cwienb LiP, gRyix, cY¨ µq BZ¨vw`| G e¨q wnmve m‡b evi evi msNwUZ n‡Z cv‡i ev n‡q _v‡K|
AZGe, †hme e¨q e¨emv‡qi ˆ`bw›`b Kvh©µg cwiPvjbvi Rb¨ cybt cybt msNwU‡Z nq Ges †h mg¯—— e¨‡qi djvdj ¯^í
mg‡q A_v©r GKwU wnmve m‡bi g‡a¨ †kl n‡q hvq †m¸‡jv‡K gybvdv RvZxq e¨q e‡j| gybvdv RvZxq e¨q µq-weµq wnmve
ev jvf-¶wZ wnmv‡e †WweU Kiv nq| Avi hw` G e¨q e‡Kqv _v‡K Zvn‡j Zv DØZ©c‡Îi `v‡qi w`‡K †`Lv‡bv nq| D‡j−L¨,
¯’vqx m¤ú` Pvjy ivLvi Rb¨ †h e¨q nq ZvI gybvdv RvZxq e¨q| †hgb, hš¿cvwZ †givgZ LiP, AePq BZ¨vw`|
gybvdvRvZxq cÖvwß I Avq (Revenue Receipts and Income) t
gybvdv RvZxq cÖvwß Ges Avq ej‡Z Kviev‡ii ˆ`bw›`b ¯^vfvweK Kvh©vejxi gva¨‡g evievi †h A_© cvIqv hvq ev Avq nq
Zv‡K eySvq| Z‡e cÖvwß I Avq GKB wRwbm bq| me Avq cÖvwß wKš‘ me cÖvwß Avq bq| †hgb, cY¨ weµqjä A_©, cÖvß
ev cÖvc¨ Kwgkb, cÖ`Ë F‡Yi my`, cÖvc¨ ev cÖvß fvov BZ¨vw` gybvdv RvZxq cÖvwß wKš‘ Gi g‡a¨ cÖvc¨ ev cÖvß Kwgkb, my`
Ges fvov nj gybvdv RvZxq Avq| D‡j−L¨, Avq AR©‡bi AwaKvi Rb¥v‡jB Zv wnmv‡e Avm‡e, cÖvwß eva¨Zvg~jK bq|
gybvdv RvZxq Avq I cÖvwß µq-weµq wnmve Ges jvf-‡jvKmvb wnmv‡ei †µwWU w`‡K †`Lv‡Z nq|
cvV ms‡¶c
• ¯’vqx m¤ú` AR©‡bi Rb¨ †h e¨q nq Zv‡K g~jabRvZxq e¨q Ges ˆ`bw›`b Kvh©vejx mPj ivL‡Z evi evi †h
e¨q nq Zv‡K gybvdv RvZxq e¨q e‡j| †hme cÖvwß ¯’vqx cÖK…wZi Zv‡K g~jab RvZxq Ges ˆ`bw›`b Kvh©vejxi
gva¨‡g evi evi †h A_© Avq nq ev cvIqv hvq Zv‡K gybvdvRvZxq cÖvwß I Avq e‡j|

cv‡VvËi g~j¨vqb t 12.1

‰be©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (
) wPý w`b
1| bx‡Pi †Kvb&wU g~bvdv RvZxq e¨‡qi ˆewkó¨ bq?
K. G e¨‡qi dj A‡bK eQi cvIqv hvq L. G e¨q evi evi Ki‡Z nq
M. Gi gva¨‡g ¯’vqx m¤ú` AwR©Z nq N. m¤ú`wU `xN©¯’vqx nq|
2| bx‡Pi †Kvb&wU gybvdv RvZxq e¨‡qi †¶‡Î cÖ‡hvR¨?
K. G e¨q c~bt c~bt msNwUZ nq bv L. G e¨q ¯^íKv‡ji Rb¨
M. ˆ`bw›`b KvR Pvjv‡Z G e¨q msNwUZ nq N. AePq|
iPbvg~jK cÖkœ t
1. g~jab RvZxq Avq I e¨q Gi msÁv mn we¯—vwiZ wjL|

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evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

2. gybvdv RvZxq cÖvwß I cwi‡kva ej‡Z wK eyS? we¯—vwiZ wjL|

GBPGmwm †cÖvMÖvg c„ôv-187

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

Avq-e¨‡qi †kªYxwefvM
cvV-2
Classification of Income & Expenditure

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avq-e¨‡qi †kªYx‡f‡`i D‡j−L Ki‡Z cvi‡eb

welqe¯‘
Avq-e¨‡qi †kªYx‡f` (Classification of Income & Expenditure)
‡h †Kvb e¨emv‡qi †jb‡`b nq Av‡qi mv‡_ bv nq e¨‡qi mv‡_ RwoZ| GRb¨ ej‡Z †M‡j †jb‡`b I Avq-e¨q
cÖvq mgvb A_© enb K‡i| ZvB †jb‡`b I Avq-e¨‡qi †kªYx cÖK…wZi w`K †_‡K GKB| G‡K cÖavbZ `yfv‡M fvM
Kiv hvq| h_vt g~jabRvZxq Ges gybvdvRvZxq| g~jab RvZxq Avq-e¨q Avevi 3 cÖKv‡ii| h_v- g~jabRvZxq
e¨q, g~jab RvZxq cÖvwß Ges g~jabbvdv RvZxq Avq| gybvdv RvZxq Avq-e¨q cÖavbZ 2 cÖKv‡ii| h_v t gybvdv
RvZxq Avq Ges gybvdv RvZxq e¨q| Av‡iv GKai‡bi we‡kl e¨q i‡q‡Q hv‡K e‡j wejw¤^Z gybvdv RvZxq e¨q|
wb‡æ G‡`i wPÎmn eY©bv †`qv n‡jv t
1. g~jabRvZxq (Capital Income & Expenditure)t g~jabRvZxq A_© ¯’vqx cÖK…wZi| G RvZxq Avq-e¨q wZb
cÖKv‡ii| wb‡æ G‡`i Av‡jvPbv Kiv n‡jv t
K) g~jabRvZxq e¨q t cÖwZ eQi Av‡qi j‡¶¨ ¯’vqx m¤úwË AR©‡bi Rb¨ †h e¨q Kiv nq Zv‡K g~jab RvZxq
e¨q e‡j| Gi d‡j e¨emv‡q eûw`b ev `xN©Kvj a‡i cvIqv hvq| D`vniY t AvmevecÎ, hš¿cvwZ,
KjKâv, f~wg, `vjvb-‡KvVv, gUiMvox BZ¨vw` AR©‡b e¨wqZ A_©| G e¨q c~bt c~bt msNwUZ nq bv|
L) g~jabRvZxq cÖvwß t †h cÖvwß ¯’vqx cÖK…wZi Ges e¨emv‡q `xN©w`b a‡i _vK‡e Zv‡K g~jabRvZxq cÖvwß
e‡j| G RvZxq cÖvwß Nb Nb cvIqv hvq bv| †hgb, gvwj‡Ki cÖ`Ë bZzb g~jab, FY MÖnY BZ¨vw`|
M) g~jabRvZxq Avq t †h Avq e¨emv‡qi ¯^vfvweK Kvh©vejxi gva¨‡g AwR©Z bq Ges c~bt c~bt cvIqv hvq bv
Zv‡K g~jabRvZxq Avq e‡j| †hgb- Awanv‡i †kqvi weµqjä Avh, ¯’vqx m¤úwË weµqRwbZ gybvdv
BZ¨vw`| G Avq g~jZ: jv‡fi mv‡_ mswk−ó|
2. gybvdvRvZxq (Revenue Income & Expenditure)t gybvdvRvZxq A_© hv e¨emv‡qi ¯^vfvweK Kvh©vejxi mv‡_
m¤cwK©Z Ges hv evi evi msNwUZ nq Ggb cÖK…wZi| G RvZxh Avq-e¨q `yB cÖKv‡ii| cÖvwß I Avq Avjv`v
Ki‡j G‡K I wZbfv‡M fvM Kiv hvq| wb‡æ G‡`i Av‡jvPbv Kiv n‡jv|
K) gybvdvRvZxq e¨q t †h e¨q e¨emv‡qi ˆ`bw›`b Kg©KvÛ cwiPvjbvi Rb¨ evi evi msNwUZ n‡q _v‡K,
Zv‡K gybvdvRvZxq e¨q e‡j| Gi dj ¯^jKv‡jB wb:†kl n‡q hvq| †hgbt gRyix, †eZb, we`y¨r LiP,
cwienb LiP, cY¨ µq, AePq BZ¨vw`|
L) gybvdvRvZxq cÖvwß I Avq t †h Avq e¨emv‡qi ¯^vfvweK Kg©Kv‡Ûi gva¨‡g c~bt c~bt AwR©Z nq Zv‡K
gybvdvRvZxq cÖvwß ev Avq e‡j| G Avq cÖvß I cÖvc¨ `yBB n‡Z cv‡i| †hgb cY¨ weµq, cÖvß Kwgkb,
cÖvß evÆv BZ¨vw`| hw`I me ai‡bi gybvdvRvZxq AvqB cÖvwß wKš‘ mswk−ó eQ‡ii mv‡_ m¤cwK©Z cÖvc¨ ev
cÖvß Kwgkb, evÆv, my` cÖf„wZ gybvdvRvZxq Avq bv‡gB AwfwnZ n‡q _v‡K|
3. wejw¤^Z gybvdvRvZxq e¨q t †Kvb †Kvb gybvdvRvZxq e¨q GZ AwaK cwigvY n‡Z cv‡i hvi dj cieZx© eQi ev
GKvwaK eQiI ¯’vqx n‡q _v‡K| G ai‡bi gybvdvRvZxq e¨q‡K wejw¤^Z gybvdvRvZxq e¨q ejv nq| †hgb- eo
As‡Ki weÁvcb LiP, †Kvb e¨emv‡K ïi““ Kivi cÖv_wgK e¨q BZ¨vw`| G‡K mvgwqK g~jabRvZxq e¨q wn‡m‡e
MY¨ Kiv nq| G m¤c‡K© 12.3 Aa¨v‡q we¯—vwiZ Av‡jvPbv Kiv n‡e|

GBPGmwm †cÖvMÖvg c„ôv-188

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV ms‡¶c
• Avq-e¨‡qi cÖK…wZ Abymv‡i G‡K gyjZt `yfv‡M fvM Kiv hvq| h_v t g~jabRvZxq Ges gybvdvRvZxq| Z‡e
Avq-e¨q‡K me©‡gvU 6 fv‡M fvM Kiv hvq| h_v t g~jabRvZxq e¨q, g~jabRvZxq cÖvwß, g~jabRvZxq Avq,
gybvdvRvZxq e¨q, gybvdvRvZxq cÖvwß I Avq Ges wejw¤^Z gybvdvRvZxq e¨q|

cv‡VvËi g~j¨vqb t 12.2

‰be©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (
) wPý w`b
1| Avq-e¨‡qi cÖK…wZ Abymv‡i G‡K †gvU KZfv‡M fvM Kiv hvq?
K. 2
L. 3
M. 6
N. 9
2| g~jabRvZxq Avq-e¨q KZ ai‡Yi?
K. 2
L. 3
M. 4
N. 5
3| AePq Avq-e¨‡qi †Kvb †kªYxi Aš—fy©³?
K. gybvdvRvZxq e¨q
L. gybvdv RvZxq e¨q
M. wejw¤^Z gybvdvRvZxq
N. †KvbwUB bq|

GBPGmwm †cÖvMÖvg c„ôv-189

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV-3
wejw¤^Z gybvdvRvZxq e¨q
Deferred Revenue

D‡Ïk¨
GB cvV †k‡l Avcwb
• wejw¤^Z gybvdvRvZxq e¨‡qi eY©bv w`‡Z cvi‡eb

welqe¯‘
ai“b, Avcwb GKwU weÁvcb`vZv †Kv¤úvbxi mv‡_ Pzw³e× n‡jb †h, Avcbvi e¨emvi cÖPv‡ii Rb¨ H †Kv¤úvwb 5
eQi weÁvcb w`‡e Ges Gi Rb¨ Zv‡K 1 jvL UvKv †`qv n‡e| Ab¨w`‡K Avcwb mvjvg mv‡ne‡K gvwmK 3,000
UvKv †eZ‡b Kg©Pvix wn‡m‡e wb‡qvM w`‡jb| Zvn‡j †`Lv hv‡”Q mvjvg mv‡ne‡K eQ‡i 12 evi UvKv w`‡Z n‡e| 3
gvm c‡i P‡j †M‡j Zvui †_‡K wKQz †dirI cvIqv hv‡e bv| myZivs G †eZb c~Y© gybvdvRvZxq G‡Z †Kvb m‡›`n
†bB| wKš‘ 1 jvL UvKvi weÁvcb LiP GKev‡i n‡”Q hv 5 eQi Pj‡e wKš‘ Gi gva¨‡g Ggb ‡Kvb m¤ú`I AwR©Z
n‡”Q bv hvi Book Value wba©viY Kiv hvq Ges cÖ‡qvR‡b weµx K‡i †`qv hvq| AZGe G e¨qwU Ggb GKwU e¨q hv
c~Y© g~jabRvZxqI bq Avevi c~Y© gybvdvRvZxqI bq| GRb¨ G‡K we‡kl GKwU bvg †`qv n‡q‡Q hv wejw¤^Z gybvdv
RvZxq e¨q wn‡m‡e cwiwPZ|
myZivs Avgiv ej‡Z cvwi, hLb †Kvb e¨emvq cÖwZôvb we‡kl †Kvb D‡Ï‡k¨ GKev‡i eo As‡Ki gybvdvRvZxq e¨q
m¤úv`b K‡i hvi dj GKvwaK eQi a‡i cvIqv hvq ZLb H e¨q‡K wejw¤^Z gybvdvRvZxq e¨q ejv nq|
G e¨q cÖK…wZMZfv‡e gybvdvRvZxq wKš‘ cÖwZ`v‡bi †¶‡Î g~jabRvZxq| †hgb, eo As‡Ki weÁvcb LiP,
†Kv¤cvbxi cÖv_wgK LiP, †kqv‡ii `vjvjx, FYcÎ Bm~¨ e¨q, FYcÎ Bmy¨i †¶‡Î cÖ`Ë evÆv, GK¯’vb †_‡K Ab¨Î
e¨emvq cÖwZôvb‡K ¯’vbvš—wiZ Kivi e¨q, we‡kl ai‡biI eo As‡Ki †givgZ LiP BZ¨vw`|
G‡K †KD †KD mvgwqK g~jabRvZxq e¨q wn‡m‡eI MY¨ K‡i _v‡Kb| Avi GRb¨ e¨emvq cÖwZôvb H e¨q †_‡K
cieZx© KZ eQi dj †c‡Z Avkv K‡i †m Kqfv‡M H e¨q‡K fvM K‡i cÖ‡Z¨K fvM‡K cieZx© eQi¸‡jv‡Z jvf-
¶wZ wnmv‡e †WweU K‡i G e¨q LvZ‡K Ae‡jvcb Ki‡Z nq| m¤c~Y© Ae‡jvcb bv nIqv ch©š— G‡K eQi †k‡l
(wejw¤^Z AskUzKz) DØZ©c‡Îi m¤úwËi w`‡K KvíwbK m¤úwË wnmv‡e cÖ`k©b Kiv nq|
hw` G e¨q‡K AwR©Z gybvdvi wecix‡Z PvR© Kiv bv nq Zvn‡j jvf-¶wZi wnmve mwVK n‡e bv|

D`vniY t 1
wb‡æi `dv¸wji Avq-e¨q cÖK…wZ wbY©q Ki“b Ges e¨vL¨v cÖ`vb Ki“b t
1. gRyix;
2. AvqKi cÖ`vb;
3. wR.Gg.Gi K‡¶ G.wm. jvMv‡bvi e¨q;
4. e¨e¯’vc‡Ki †eZb cÖ`vb;
5. hš¿cvwZ µq;
6. hš¿cvwZ †givgZ LiP;
7. ‡gwkb ms¯’vcb e¨q;
8. mybvg;
9. ‡Kv¤cvbxi cÖv_wgK e¨q;
10. Avmevec‡Îi AePq;
11. jf¨vsk cÖvwß;
12. GKwU †gwk‡bi eB g~j¨ 50,000 UvKv hv 60,000 UvKv wewµ Kiv nj| D³ 10,000 UvKv hv †ekx cvIqv †Mj;
13. µxZ hš¿cvwZ cwien‡bi Rb¨ RvnvR fvov;
14. µqK…Z cY¨ cwienY LiP;
15. evÆv cªvwß;

GBPGmwm †cÖvMÖvg c„ôv-190

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

16. m`m¨‡`i Pvu`v cÖvwß;

17. m`¨ †Kbv hš¿cvwZ †givgZ;
18. KvuPvgvj µq;
19. KwcivB‡Ui Rb¨ e¨q;
20. KjKâv I hš¿cvwZ ¯’vbvš—i I c~bt ms¯’vc‡bi Rb¨ 10,000 UvKv e¨q nj hvi dj e¨emv‡q 5 eQi cvIqv hv‡e;
21. gwbnvix µq 1000 UvKv;
22. cY¨ weµq;
23. gvgjv LiP;
24. Dc-fvovwUqv †_‡K fvov cÖvwß; Ges
25. KviLvbvi Rb¨ †j-AvDU w`‡Z BwÄwbqvi‡K cÖ`Ë A_©|

bs Avq-e¨q ‡kªYx KviYmn e¨vL¨v

1. gRywi gybvdvRvZxq e¨q e¨emv‡qi ¯^vfvweK Kvh©µg cwiPvjbvi Rb¨ G e¨q
Kiv nq, ZvB GwU gybvdvRvZxq e¨q|
2. AvqKi cÖ`vb gybvdvRvZxq e¨q wbw`©ó wnmve m‡bi mv‡_ G e¨q mswk−ó| H eQ‡ii
gybvdv †_‡KB D³ e¨q Kiv nq|
3. G.wm. jvMv‡bvi e¨q g~jabRvZxq e¨q Gi gva¨‡g GKwU ¯’vqx m¤ú` AwR©Z n‡q‡Q hv
e¨emv‡q A‡bK w`b e¨eüZ n‡e|
4. e¨e¯’vc‡Ki †eZb gybvdvRvZxq e¨q G e¨‡qi dj mswk−ó gvm ev eQ‡ii mv‡_B mxgve× I
¯^íKv‡ji Rb¨ n‡q _v‡K|
5. hš¿cvwZ µq g~jabRvZxq e¨q G e¨‡qi gva¨‡g Ggb ¯’vqx m¤ú` AwR©Z n‡q‡Q hvi
†_‡K e¨emvq K‡qK eQi DcKvi cv‡e|
6. hš¿cvwZ †givgZ LiP gybvdvRvZxq e¨q hš¿wU Pvjy ivLvi Rb¨ GwU GKwU ¯^í‡gqvw` LiP
weavq GUv gybvdvRvZxq e¨q|
7. †gwkb ms¯’vcb e¨q g~jabRvZxq e¨q Gi d‡j Kviev‡ii ¯’vqx m¤úwËi m¤cÖmviY N‡U‡Q
hv K‡qK eQi ¯’vqx n‡e|
8. mybvg µq g~jabRvZxq e¨q GwU GKwU `xN©¯’vqx e¨q hvi dj eûw`b a‡i cvIqv
hv‡e|
9. †Kv¤cvbxi cÖv_wgK mvgwqK g~jabRvZxq ev G LiP A‡bKw`b dj †`‡e wKš‘ †Kvb m¤ú` †`Lv
e¨q wejw¤^Z gybvdv RvZxq e¨q hvq bv|
10. Avmevec‡Îi AePq gybvdvRvZxq e¨q G e¨q mvgwqK Ges mswk−ó eQ‡ii d‡ji mv‡_ G e¨q mswk−ó
11. jf¨vsk cÖvwß gybvdvRvZxq Avq G jvf wewb‡qvM †_‡K cÖwZeQi cvIqv hv‡e| Gi
dj `xN©¯’vqx bq|
12. ‡gwkb weµq †_‡K g~jabRvZxq e¨q G Avq e¨emv‡qi ¯^vfvweK Kvh© †_‡K D™¢zZ bq Ges
jvf G Avq evi evi Avm‡e bv|
13. µxZ hš¿cvwZ g~jabRvZxq e¨q G e¨‡qi d‡j ¯’vqx m¤ú‡`i g~j¨ e„w× †c‡q‡Q| H
cwien‡bi Rb¨ RvnvR m¤ú` A‡bK eQi e¨emv‡q myweav cÖ`vb Ki‡e|
fvov
14. cY¨ cwienb LiP gybvdvRvZxq e¨q cY¨ gybvdv AR©‡bi Rb¨ †Kbv nq| GUv HeQ‡ii
mv‡_ mswk−ó e‡j Bnv gybvdvRvZxq e¨q|
15. evÆv cÖvwß gybvdvRvZxq Avq G cÖvwß G eQ‡iB cvIqv †Mj hv c‡i Avi cvIqv hv‡e
bv|
16. m`m¨‡`i Pvu`v cÖvwß gybvdvRvZxq Avq G cÖvwßI mswk−ó eQ‡ii mv‡_ mxgve×|
17. m`¨ †Kbv hš¿cvwZ g~jabRvZxq e¨q G e¨‡qi gva¨‡g e¨emv‡qi gybvdvR©b ¶gZv †e‡o‡Q

GBPGmwm †cÖvMÖvg c„ôv-191

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

bs Avq-e¨q ‡kªYx KviYmn e¨vL¨v

†givgZ hv `xN©w`b a‡i Pj‡e|
18. KvuPvgvj µq gybvdvRvZxq e¨q G e¨q cY¨ Drcv`‡bi mv‡_ mswk−ó hv e¨emv‡qi gybvdvR©‡bi
j‡¶¨ Kiv n‡q‡Q Ges evi evi Kiv n‡Z cv‡i|
19. KwcivB‡Ui Rb¨ e¨q g~jabRvZxq e¨q G e¨‡qi gva¨‡g e¨emvi gybvdvR©b ¶gZv ev‡o hv
A‡bK eQi a‡i Pj‡e|
20. KjKâv I hš¿cvwZ g~jabRvZxq e¨q ev bZzb RvqMvq hš¿cvwZ ¯’vbvš—i I cybt¯’vc‡bi d‡j
¯’vbvš—i I cybt¯’vcb wejw¤^Z gybvdvRvZxq e¨q GKwU gybvdvRvZxq e¨q n‡q‡Q hvi dj 5 eQi myweav
e¨q cvIqv hv‡e| Avi H e¨q m¤ú‡` †hvM n‡j Zv
g~jabRvZxq e¨q e‡j MY¨ n‡e|
21. gwbnvix µq gybvdvRvZxq e¨q gybvdvR©‡bi j‡¶¨ wbw`©ó eQ‡ii Rb¨ G e¨q Kiv nq|
22. cY¨ weµq gybvdvRvZxq cÖvwß G cÖvwß gybvdvR©‡bi Rb¨ Ges wbw`©ó eQ‡ii mv‡_ RwoZ|
23. gvgjv LiP gybvdvRvZxq e¨q G e¨q †`bv Av`v‡qi Rb¨ mvgvwqKev‡e Kiv nq|
Ges H mg‡qi mv‡_B RwoZ|
24. Dc-fvovwUqv †_‡K gybvdvRvZxq cÖvwß I G cÖvwß mswk−ó gvm ev eQ‡ii mv‡_ mswk−ó Ges cÖwZ
fvov cÖvwß Avq gv‡mB Zv cvIqv hv‡e|
25. KviLvbvi †jAvDU g~jabRvZxq e¨q Bnv KviLvbvi g~‡j¨i mv‡_ RwoZ hv eûw`b ch©š—
w`‡Z BwÄwbqvi‡K e¨emv‡q myweav cÖ`vb Ki‡e|
†`qv A_©

cvV ms‡¶c
• ‡h e¨q cÖK…wZMZfv‡e gybvdvRvZxq Ges cÖwZ`v‡bi †¶‡Î g~jabRvZxq Zv‡K wejw¤^Z gybvdvRvZxq e¨q e‡j|
G‡K gybvdvi wecix‡Z PvR© K‡i K‡i Ae‡jvcb Ki‡Z nq|

cv‡VvËi g~j¨vqb t 12.3

‰be©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (
) wPý w`b
1| Avcwb †Kvb& Dw³wU mwVK e‡j g‡b K‡ib?
K. wejw¤^Z gybvdvRvZxq e¨q Avm‡j gybvdvRvZxq e¨q
L. Bnv g~jZ: g~jabRvZxq e¨q
M. Gi dj wej‡¤^ Av‡m
N. Bnv cÖK…ZMZfv‡e gybvdvRvZxq wKš‘ djcÖvwßi †¶‡Î g~jabRvZxq|
2| cyivZb Uªv‡Ki Rb¨ bZzb Uvqvi µq †Kvb& RvZxq e¨q?
K. g~jabRvZxq
L. gybvdvRvZxq
M. wejw¤^Z gybvdvRvZxq
N. ‡KvbwU bq|
3| eo As‡Ki K‡qKeQi ¯’vqx weÁvcb LiP †Kvb& RvZxq e¨q?
K. g~jabRvZxq
L. gybvdvRvZxq
M. wejw¤^Z gybvdvRvZxq
N. †KvbwU bq|

GBPGmwm †cÖvMÖvg c„ôv-192

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

Avq-e¨‡qi cÖK…wZ wba©viY

cvV-4
(Determination of Nature of Income and Expenditure)

D‡Ïk¨
GB cvV †k‡l Avcwb
• Avq-e¨‡qi cÖK…wZ wba©vi‡Yi bxwZgvjv eY©bv Ki‡Z cvi‡eb

welqe¯‘
g~jab RvZxq Ges gybvdvRvZxq Avq-e¨q wba©viY bxwZgvjv (Principles of Determining Capital and
Revenue Income and Expenditure)
g~jabRvZxq Ges gybvdvRvZxq Avq-e¨q wba©vi‡Yi mywbw`©ó †Kvb g~jbxwZ wVK Kiv AZ¨š—— RwUj KvR| Gi evuavaiv
†Kvb wbqgI †bB| wewfbœ Ae¯’v‡K e¨emv‡qi cÖK…wZi mv‡_ wgwj‡q GUv wba©viY Kiv nq| ai“b ejv nj, gUiMvox
µq 10,00,000 UvKv Ges gUiMvox weµq nj 3,00,000 UvKvq (µq g~j¨ 2,50,000 UvKv)| GLb Avcwb nqZ
ej‡eb gUiMvox µq A_© GKwU ¯’vqx m¤ú` µq hv e¨emv‡q eûw`b dj cÖ`vb Ki‡e Ges ¯’vqx m¤ú` †_‡K cÖvß
gybvdv 50,000 UvKv (3,00,000-2,50,000) DfqB g~jabRvZxq| cÖ_gwU e¨q Ges wØZxqwU Avq| Avwg eje
Avcbvi K_v wVK bq| Avwg g‡bKwi, e¨emv cÖwZôvbwU gUiMvoxi e¨emv K‡i| myZivs gybvdvR©‡bi Rb¨ gUiMvox
µq gvj µ‡qi gZ gybvdvRvZxq e¨q Ges gybvdvR©‡bi j‡¶¨ wbw`©ó eQ‡i wewµZ gvj ev cY¨ weµq g~j¨
3,00,000 UvKv gybvdvRvZxq cÖvwß|
GLb wK Kiv hv‡e? `ywU hyw³B MÖnY‡hvM¨| myZivs e¨emv‡qi cÖK…wZ, Avq-e¨‡qi cÖK…wZ A_v©r ¯^íKvjxb bv
`xN©Kvjxb BZ¨vw` wewfbœ welq we‡ePbv K‡i wKQy bxwZ ev ˆewkó¨ wVK Kiv hvq hvi Av‡jv‡K ejv hv‡e Avq-e¨qwU
gybvdvRvZxq bv g~jabRvZxq| wb‡æ Gme bxwZ ev ˆewkó¨ Av‡jvPbv Kiv nj t
1. g~jabRvZxq I gvbvdvRvZxh e¨q wba©viY bxwZgvjv (Principles of Determining Capital and
Revenue Expenditure) t Dc‡iv³ Av‡jvPbv †_‡K eySv †Mj g~jab I gybvdvRvZxq e¨q wba©viY †ek KwVb
e¨vcvi| Z‡e wbæwjwLZ bxwZ I ˆewkó¸wji cÖwZ †Lqvj ivL‡j mn‡R g~jabRvZxq I gybvdvRvZxq e¨q wba©viY
Kiv hv‡e t
K) e¨‡qi D‡Ïk¨ t e¨emv‡qi ˆ`bw›`b Kg©KvÊ Pvjy ivLvi D‡Ï‡k¨ (To maintain the business) †h e¨q
msNwUZ nq Zv‡K gybvdvRvZxq e¨q ejv n‡e Ges e¨emv‡qi m¤cªmviY I Dbœq‡bi D‡Ï‡k¨ (to improve
the business) †h e¨q m¤cvw`Z nq Zv‡K g~jabRvZxq e¨q ejv n‡e|
L) e¨‡qi cÖK…wZ t e¨q hw` ¯’vqx cÖK…wZi Ges GKKvjxb nq Zvn‡j H e¨q‡K g~jabRvZxq Ges e¨q hw`
mvgwqK I c~bt c~bt msNwUZ nq Zvn‡j Zv‡K gybvdvRvZxq e¨q e‡j MY¨ Kiv n‡e|
M) Dc‡hv‡Mi cÖK…wZ t †Kvb ¯’vqx m¤cwˇZ e¨wqZ A_© hw` D³ m¤cwËi Dc‡hvwMZv evovq Zvn‡j Zv‡K
g~jabRvZxq e¨q Ges H e¨‡qi d‡j hw` H m¤cwËi Dc‡hvM c~‡e©i gZB _v‡K Zvn‡j Zv‡K
gybvdvRvZxq e¨q e‡j MY¨ Kiv n‡e|
N) myweav‡fv‡Mi †gqv` t e¨emv‡qi e¨q myweav cÖvwßi Avkvq Kiv nq| †h e¨‡qi myweav GKwU Avw_©K eQ‡ii
g‡a¨ wb:†kl n‡q hvq Zv‡K gybvdvRvZxq e¨q ejv n‡e| Avi †h e¨‡qi myweav GKvwaK eQi a‡i †fvM
Kiv hv‡e Zv‡K g~bvdv RvZxq e¨q ejv n‡e|
O) Drcv`b ev gybvdvR©b ¶gZv t hw` †Kvb e¨‡qi d‡j e¨emv‡qi gybvdvR©b ¶gZv e„w× cvq ev †Kvb
m¤c‡`i Drcv`b ¶gZv ev‡o Zvn‡j H e¨q‡K g~jabRvZxq e¨q e‡j MY¨ Kiv n‡e| Avi hw` †Kvb
e¨‡qi d‡j mswk−ó eQ‡ii gybvdv n«vm cvq ev †Kvb m¤c‡`i Drcv`b ¶gZv GKB iƒc _v‡K Zvn‡j H
e¨q‡K gybvdvRvZxq e¨q e‡j MY¨ Kiv n‡e|

GBPGmwm †cÖvMÖvg c„ôv-193

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

P) m¤c` µ‡qi D‡Ïk¨ t hw` †Kvb ¯’vqx m¤c` weµ‡qi D‡Ï‡k¨ µq Kiv nq Zvn‡j Z¾b¨ †h e¨q nq Zv
gybvdv RvZxq e¨q Ges hw` †Kvb ¯’vqx m¤cwË e¨env‡ii D‡Ï‡k¨ µq Kiv nq Zvn‡j Zvi Rb¨ †h e¨q
n‡e Zv g~jabRvZxq e¨q e‡j MY¨ n‡e|
Q) m¤cwËi †cQ‡b e¨wqZ LiP t ¯’vqx cÖK…wZi †Kvb m¤c` AR©b, Dbœqb, m¤cªmviY, bevqb, ms¯’vcb,
cybt¯’vcb BZ¨vw`i D‡Ï‡k¨ †h e¨q nq Zv g~jabRvZxq e¨q| Avi H m¤c`‡K mPj ivL‡Z evi evi †h
e¨q n‡e(†hgb, †givgZ e¨q) Zv gybvdvRvZxq e¨q e‡j MY¨ Ki‡Z n‡e|
R) m¤cwËi ¶q I ¶qc~iY t m¤c` AvRxeb ev Abš—Kvj ¯’vqx nq bv| ZvB m¤cwËi Avqy®‹vj‡K Zvi
cÖK…wZi Dci wfwË K‡i ¶q c~i‡Yi Rb¨ AePq avh© Kiv nq| G AePq gybvdvRvZxq e¨‡qi Aš—f©yw³ wKš‘
cyivZb †Kvb m¤cwË µq K‡i Zvi †cQ‡b AviI A_© e¨q K‡i hw` H m¤cwˇK Kvh©¶g Kiv nq ev Zvi
Kvh©¶gZv evov‡bv nq Zvn‡j H e¨q‡K g~jab RvZxq e¨q e‡j MY¨ Kiv n‡e|
S) m¤c‡`i cÖwZ¯’vcb t hw` †Kvb cyivZb m¤cwËi cwie‡Z© Ab¨ GKwU bZzb m¤cwË cÖwZ¯’vcb Kiv nq,
Zvn‡j bZzb m¤cwË cÖwZ¯’vcb Kiv nq, Zvn‡j bZzb m¤cwËi Rb¨ e¨wqZ me A_© g~jabRvZxq e¨q e‡j
MY¨ n‡e| wKš‘ wnmv‡ei eB‡Z †`Lv‡bv g~j¨ H m¤cwË weµqjä A‡_©i †P‡q hw` †ekx nq (¶wZ nq)
Zvn‡j Zv‡K (¶wZ‡K) gybvdvRvZxq e¨q e‡j MY¨ Kiv n‡e| †KD †KD G‡K wejw¤^Z gybvdvRvZxq e¨q
e‡j MY¨ K‡i _v‡Kb|

2| g~jabRvZxq I gybvdvRvZxq cÖvwß I Avq wba©viY bxwZgvjv (Principles for Determining capital and
Revenue Receipts and Income) t e¨‡qi gZ g~jabRvZxq Ges gybvdvRvZxq Avq wPwýZ Kivi Rb¨I wKQy
g~jbxwZ I ˆewkó¨i cÖwZ j¶¨ ivL‡Z nq| wb‡æ G¸wj Av‡jvwPZ n‡jv|
K) cÖvwßi Drm t e¨emv‡qi †Kvb A_© cÖvwß ev Avq hw` †Kvb ¯’vqx cÖK…wZi m¤c` †_‡K n‡q _v‡K Zvn‡j
Zv‡K g~jabRvZxq cÖvwß ev Avq ejv n‡e| Avi hw` cÖvwßi Drm A¯’vqx cÖK…wZi ev mvgwqK nq Zvn‡j H
cÖvw߇K gybvdvRvZxq cÖvwß ev Avq ejv n‡e|
L) cÖvwßi †gqv` t †Kvb cÖvwß hw` `xN© mg‡qi Rb¨ cvIqv hvq ev a‡i ivLv hvq Zvn‡j Zv‡K g~jabRvZxq cÖvwß ejv
hv‡e| Avi hw` H cÖvwß ¯^íKvjxb mg‡qi Rb¨ n‡q _v‡K Zvn‡j Zv‡K gybvdvRvZxq cÖvwß e‡j MY¨ Kiv n‡e|
†hgb- bZzb g~jab ev FY g~jabRvZxq cÖvwß Ges weµq, cÖvß Kwkb BZ¨vw` gybvdvRvZxq cÖvwß|
M) weµ‡qi cÖK…wZ t †Kvb Avq hw` ¯’vqx m¤cwË weµq †_‡K cvIqv hvq Zvn‡j Zv‡K g~jabRvZxq Avq ejv
n‡e| Avi hw` †Kvb Avq ev cÖvwß PjwZ m¤cwË weµq †_‡K cvIqv hvq(gRyZ cY¨ weµq) Zvn‡j Zv‡K
gybvdvRvZxq Avq e‡j MY¨ Kiv n‡e|
N) cÖvwßi aib t †Kvb cÖvwß hw` evi evi †Kvb Drm †_‡K Av‡m Zvn‡j Zv‡K gybvdvRvZxq Avq ejv n‡e|
Avi hw` H cÖvwß nVvr ev GKKvjxb nq Zvn‡j Zv g~jabRvZxq cÖvwß e‡j MY¨ Kiv n‡e|

cvV-ms‡¶c
• Avq-e¨‡qi cÖK…wZ wba©viY †gvUvgywU KwVb KvR| Z‡e hw` wKQy bxwZ I ˆewk‡ó¨i cÖwZ `„wó ‡_‡K Avq-e¨‡qi
cÖK…wZ wba©viY Kiv nq Zvn‡j GKUz mn‡RB Zv wba©viY Kiv hv‡e|

GBPGmwm †cÖvMÖvg c„ôv-194

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb t 12.4

ˆbe©¨w³K cÖkœ t
1| bx‡Pi †Kvb& Dw³wU mwVK ?
K. Avq-e¨‡qi cÖK…wZ wba©vi‡Yi evuavaiv †Kvb bxwZgvjv †bB
L. Avq-e¨‡qi cÖK…wZ wba©vi‡Yi mywbw`©ó bxwZgvjv i‡q‡Q
M. Avq-e¨‡qi cÖK…wZ wba©viY wb®cÖ‡qvRb
N. Dc‡ii †Kvb Dw³B wVK bq|
2| bx‡Pi †Kvb& Dw³wU wVK bq?
K. mvaviYZ m¤c` µ‡qi cÖ_g w`‡bi LiP g~jabRvZxq Ges c‡i evievi K…Z LiP gybvdvRvZxq
L. Mvox weµ‡qi D‡Ï‡k¨ µq Ki‡j Zv g~jabRvZxq e¨q n‡e
M. Mvox e¨env‡ii D‡Ï‡k¨ µq Ki‡j Zv g~jabRvZxq e¨q n‡e
N. cÖwZ¯’vc‡bi †¶‡Î bZzb m¤cwËi Rb¨ e¨q g~jabRvZxq e¨q|
3| wb‡æi †Kvb& Dw³wU mwVK bq?
K. ¯’vqx cÖK…wZi m¤c` †_‡K cÖvß Avq g~jabRvZxq
L. PjwZ m¤cwË weµq †_‡K cÖvwß gybvdvRvZxq
M. `xN©mg‡qi Rb¨ cÖvwß g~jabRvZxq
N. nVvr ev GKKvjxb cÖvwß gybvdvRvZxq|

GBPGmwm †cÖvMÖvg c„ôv-195

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

g~jab I gybvdvRvZxq Avq-e¨q wba©vi‡Yi cÖ‡qvRbxqZv

cvV-5 (Importance of Determining Capital and Revenue Income & Expenditure)

D‡Ïk¨
GB cvV †k‡l Avcwb
• g~jab I gybvdvRvZxq Avq-e¨q wba©vi‡Yi cÖ‡qvRbxqZv D‡j−L Ki‡Z cvi‡eb|

welqe¯‘
Avgiv †R‡bwQ †h, gybvdvRvZxq Avq-e¨q¸‡jv µq-weµq Ges jvf-¶wZ wnmv‡e †`Lv‡Z nq Ges g~jabRvZxq Avq-
e¨q¸‡jv DØZ©c‡Î wjL‡Z nq| g‡b Ki“b, †iIqvwg‡j †`qv Av‡Q cY¨ µq 500 UvKv, nv‡Z bM` 500 UvKv Ges weµq
1,000 UvKv| †iIqvwgj wg‡j‡Q| wKš‘ P‚ovš—— wnmve ˆZixi mgq cY¨µq µq-weµq wnmv‡e bv ‡`wL‡q GwU †`wL‡q
DØZ©c‡Îi m¤cwË cv‡k †`Lv‡bv n‡jv| jvf nj 1,000 UvKv hv `vq cv‡k iBj| DØZ©cÎ wg‡j †Mj|
GLb wPš—v K‡i †`Lyb jvf mwZ¨B wK 1,000 UvKv? Avm‡j jvf-¶wZ wnmv‡ei †µwWU e¨vjvÝ 500 UvKv nIqv
DwPr wQj| KviY µq-weµq wnmv‡e †WweU n‡e 500 UvKv Ges †µwWU n‡e 1,000 UvKv hvi †Ri jvf-¶wZ
nwmv‡e AvwbZ n‡e| Ges DØZ©c‡Îi `vq w`‡K jvf †`Lv‡Z n‡e H 500 UvKv Ges m¤úwË cv‡k _vK‡e nv‡Z bM`
500 UvKv| Zvn‡j `yfv‡eB DØZ©cÎ †gjv‡bv n‡jv| g‚jZt cÖ_g wgjv‡bvUv fyj wQj| KviY cY¨ µq gybvdv RvZxq
e¨q hv KLbB DØZ©c‡Î †jLv hv‡e bv| GwU µq-weµq wnmv‡e wjL‡Z n‡e| myZivs eQi †k‡l mwVK jvf-¶wZ
wbY©qmn e¨emv‡qi mwVK wPÎ cÖwZdj‡bi Rb¨ Avq-e¨‡qi cÖK…wZ wba©viY GKvš—— Avewk¨K KvR| †hme Kvi‡Y
Avq-e¨q‡K g~jab I gybvdvRvZxq †kªYx‡Z wef³ Ki‡Z nq Zv‡`i eY©bv wb‡æ †`qv n‡jv t
1. e¨emvi mwVK jvf-¶wZ wbY©q t gybvdvRvZxq Avq-e¨q µq weµq wnmve Ges jvf-¶wZ wnmv‡ei Aš—fy©³ nq|
Gfv‡e wnmvefyw³i ci †Ri †U‡b e¨emvi jvf-¶wZ wba©viY Kiv nq| hw` g~jabRvZxq Avq-e¨q µq-weµq ev
jvf-¶wZ wnmv‡e G‡m hvq Zvn‡j mwVK jvf¶wZ wbY©q n‡e bv| Avevi gybvdv RvZxq Avq-e¨q hw` G `yB
wnmve †_‡K ev` c‡o Zvn‡jI mwVK jvf ¶wZ wbwY©Z n‡e bv| myZivs e¨emvi mwVK jvf-¶wZ wbY©‡qi Rb¨
Avq-e¨q‡K g~jab I gybvdvRvZxq †kªYx‡Z wef³ Kiv GKvš—— cÖ‡qvRb|
2. mwVK Avw_©K Ae¯’v wbY©q t DØZ©cÎ e¨emvi `c©Y| DØZ©c‡Îi m¤cwË cv‡k g~jabx e¨q, gybvdvRvZxq e‡Kqv
Avq I AwMÖg AePq¸‡jv †jLv _v‡K| `vq cv‡k _v‡K g~jabRvZxq cÖvwß, gybvdvRvZxq e‡Kqv LiP I AwMÖg
cÖvw߸‡jv Ges jvf-¶wZ wnmv‡ei †µwWU †Ri| Gi †WweU †Ri _v‡K m¤cwË cv‡k AwjK m¤c` wnmv‡e| GB
nj GKwU cÖwZôv‡bi wPÎ| wKš‘ Gi e¨wZµg hw` nq Ges GK RvZxq LiP hw` Ab¨Î †jLv nq Zvn‡j Avw_©K
wPÎ Aek¨B fyj n‡e| myZivs e¨emv‡qi mwVK Avw_©K Ae¯’v wbiƒc‡Yi Rb¨ Avq-e¨q‡K g~jab I gybvdvRvZxq
†kªYx‡Z wef³ Kiv Avek¨K|
3. wnmvefyw³i mgm¨vi mgvavb t †Kvb †Kvb mgq wnmvei¶K ev bZzb e¨emvqx †Kvb& Avq-e¨q †Kv_vq †`Lv‡bv
n‡e P‚ovš—— wnmv‡ei mgq Zv wb‡q RwUjZvq co‡Z cv‡ib| †hgb, gybvdvR©‡bi j‡¶¨ cY¨ I ¯’vqx cÖK…wZi
m¤ú` µq-weµq gybvdvRvZxq wKš‘ ¯’vqx cÖK…wZi cY¨ ev m¤c` hw` e¨env‡ii Rb¨ †Kbv nq Zvn‡j
g~jabRvZxq| c~‡e©i µq hv‡e µq-weµq wnmv‡e Ges cieZx© µqjä m¤ú` hv‡e DØZ©c‡Îi m¤cwË cv‡k|
myZivs mwVK wnmvefyw³ wbwðZ Ki‡ZI Avq-e¨‡qi g~jab I gybvdvRvZxq †kªYx‡Z wef³ Kiv Avek¨K|
4. GKB Lv‡Zi wfbœ cÖK…wZi e¨q t †Kvb †Kvb mgq GKB Lv‡Zi e¨q wfbœ cÖK…wZi nIqvq Zv KLbI gybvdvRvZxq
nq Ges KLbI g~jabRvZxq nq| bZzb †Kvb †jvK G wb‡q RwUjZvq co‡Z cv‡ib †h GUv †Kvb wnmv‡ei Aš—
fy©³ n‡e| GLv‡bI fyj n‡j jvf-¶wZ ev Avw_©K wP‡Î fyj n‡e| †hgb- †Kvb m¤cwË AR©‡bi LiP, ms¯’vcb
LiP BZ¨vw` g~jabRvZxq wKš‘ H m¤ú` †gqvg‡Zi LiP gybvdvRvZxq| †givgZ LiP gybvdvRvZxq †`Ljvg
wKš‘ bZzb µqK…Z hš¿cvwZi †givgZ LiP g~jabRvZxq| myZivs g~jab I gybvdvRvZxq Avh-e¨q m¤ú‡K© mwVK
aviYv bv _vK‡j †h‡Kvb mgq fyj n‡Z cv‡i| ZvB cÖwZôv‡bi me Avq-e¨q‡K g~jab I gybvdvRvZxq †kªYx‡Z
wef³KiY we‡klfv‡e cÖ‡qvRbxq|

GBPGmwm †cÖvMÖvg c„ôv-196

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV ms‡¶c
• e¨emv‡qi mwVK jvf-¶wZ wbY©q, mwVK Avw_©K wP‡Îi cÖwZdjbmn mg¯—— wnmvefyw³RwbZ RwUjZv wbim‡bi
Rb¨ Avq-e¨q‡K g~jab I gybvdvRvZxq †kªYx‡Z wef³KiY GKvš—— `iKvi|

cv‡VvËi g~j¨vqb t 12.5

ˆbe©¨w³K cÖkœ t
1| bx‡Pi †Kvb& Dw³wU mwVK?
K. e¨emv‡qi mwVK wPÎ P‚ovš—— wnmv‡e cÖwZdwjZ Ki‡Z n‡j Avq-e¨‡qi †kªYxwefvM Kiv GKvš— `iKvi
L. LvgvLv Avq-e¨‡qi †kªYxwefvM Kivi `iKvi †bB
M. †iIqvwgj wgj‡jB e¨emvi mwVK wPÎ cÖwZdwjZ n‡e
N. DØZ©cÎ wgj‡jB (m¤c` I `vq cvk) wnmve mwVK aiv n‡e|
2| Avq-e¨‡qi †kªYx‡f` wba©vi‡Yi `iKvi wK?
K. wnmvei¶K‡K Kv‡R e¨¯— ivLvi Rb¨
L. me †jb‡`b‡K wnmvefy³ Kivi Rb¨
M. e¨emvi mwVK jvf-¶wZ wbY©q I Avw_©K Ae¯’vi cÖwZdj‡bi Rb¨
N. P‚ovš— wnmve ˆZix Kivi Rb¨|

iPbvgyjK cÖkœ t
1. g~jabRvZxq Ges gybvdvRvZxq Av‡qi msÁv w`b|
2. g~jab I gybvdvRvZxq e¨q ej‡Z wK ey‡Sb?
3. wPÎmn Avq-e¨‡hi †kªYx‡f‡`i D‡jÍL Ki“b|
4. wejw¤^Z gybvdvRvZxq e¨‡qi D`nviYmn msÁv w`b|
5. g~jab I gybvdv RvZxq Avq-e¨q wba©vi‡Yi bxwZgvjv eY©bv Ki“b|
6. g~jabRvZxq Ges gybvdvRvZxh e¨q wba©vi‡Yi bxwZgvjvi D‡j−L Ki“b| D`vniY w`b|
7. g~jabRvZxq Ges gybvdvRvZxq Avq wba©vi‡Yi bxwZgvjv D`vniYmn Av‡jvPbv Ki“b|
8. g~jabRvZxq I gybvdvRvZxq Avq-e¨q wba©vi‡Yi cÖ‡qvRbxqZv Av‡Q e‡j wK Avcwb g‡b K‡ib? Avcbvi
gZvg‡Zi ¯^c‡¶ hyw³ w`b|
9. wb‡æi †Kvb&wU g~jabRvZxq Ges †Kvb&wU gybvdvRvZxq Zv wPwýZ Kiyb|
K. weÁvcb e¨q 200 UvKv; L. AvmevecÎ µq; M. gwbnvix `ªe¨v`x µq;
N. Kg©Pvix‡`i †eZb; O. bZzb h‡š¿i ms¯’vcb e¨q; P. †gwkb †givgZ LiP;
Q. KvuPvgv‡ji Rjhvb fvov; R. hš¿¿cvwZ cwien‡bi RvnvR fvov; S. gRyix cÖ`vb;
T. F‡Yi my`; U. jf¨vsk cÖvwß; V. cyivZb hš¿¿ weµq †_‡K jvf AR©b;
W. gvgjv LiP; X. AePq; Y. ïé cÖ`vb|

10. wb‡æi †KvbwU gybvdvRvZxq Ges †Kvb&wU g~jabRvZxq Zv wbY©q K‡i KviY e¨vL¨v Ki“b|
K) cyivZb Mvox µq K‡i Zvi BwÄb †givgZ LiP; L) Mvoxi AePq;
M) exgv wcÖwgqvg; N) AvqKi cÖ`vb;
O) bZzb †gwkb µ‡qi RvnvR fvov; P) KviLvbvi m¤cÖmviY e¨q;
Q) e¨emv ¯’vbvš—i I hš¿cvwZ cybt¯’vcb e¨q; R) GKwU cyivZb dv‡g©i mybvg µq;
S) KviLvbv ˆZixi ZË¡veavb LiP; T) f~wg µ‡qi wbeÜb LiP|

GBPGmwm †cÖvMÖvg c„ôv-197

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

11. wb‡æi †KvbwU †Kvb RvZxq Avq-e¨q Zv wPwýZ K‡i KviY e¨vL¨v Ki“b|
K) †Kqvi †UKv‡ii gRyix; L) bZzb †gwkb ms¯’vcbKvixi gRyix;
M) Kg©Pvixi BDwbdg© µq 1,000 UvKv; N) e„wói ci `vjv‡bi is Ki‡Z 500 UvKv e¨q n‡q‡Q;
O) AwMœ exgv wcÖwgqvg 1 eQ‡ii Rb¨ 200 UvKv †`qv nj; P) 3 eQ‡ii Rb¨ weÁvcb`vZv‡K 20,000 UvKv †`qv
nj;
Q) bZzb cY¨ Avwe®‹v‡ii M‡elYv e¨q; R) wewb‡qv‡Mi my` cvIqv †Mj;
S) Bmjvgx e¨vs‡Ki Rgv wnmv‡e gybvdv w`‡q‡Q 5,000 UvKv; T) Awanv‡i †kqvi Bm~¨ Kiv n‡jv;
U) cyivZb Avmeve cÎ weµq †_‡K jvf n‡jv 300 UvKv; V) †Kv¤úvbxi cÖv_wgK LiP;
W) wk¶vbwek †mjvgx cvIqv †Mj; X) KwcivBU AR©‡bi e¨q;
Y) WvKwUwKU µq|

DËigvjv
cv‡VvËi g~j¨vqb - 12.1 t 1. L 2. K
cv‡VvËi g~j¨vqb - 12.2 t 1. M 2. L 3. K
cv‡VvËi g~j¨vqb - 12.3 t 1. N 2. K 3. M
cv‡VvËi g~j¨vqb - 12.4 t 1. K 2. L
cv‡VvËi g~j¨vqb - 12.5 t 1. K 2. M

GBPGmwm †cÖvMÖvg c„ôv-198