Chapter 1
Chapter 1
2. wg. AvjZvd gvngz` 2018 mv‡ji 1 †g hš¿cvwZ 90,000 UvKv, AvmevecÎ 80,000 UvKv, bM` 70,000 UvKv Ges
e¨vsK FY 35,000 UvKv wb‡q e¨emvwqK Kvh©µg ïiæ Ki‡jb| Rbve gvngz‡`i †g gv‡mi †jb‡`b¸‡jv wb¤œi~c:
†g 2 gvj µq : bM‡` 25,000 UvKv Ges evwK‡Z 40,000 UvKv|
Ó 4 gvj weµq : bM‡` 55,000 UvKv Ges evwK‡Z 90,000 UvKv|
Ó 8 evwK‡Z AvmevecÎ µq 56,000 UvKv|
Ó 12 mvcøvBR µq 7,000 UvKv|
Ó 15 Kg©Pvix‡`i †eZb †`Iqv n‡jv 40,000 UvKv|
Ó 20 cwÎKvq weÁvcb eve` bM` cwi‡kva 15,000 UvKv|
Ó 25 wbR cÖ‡qvR‡b Kvievi †_‡K bM` D‡Ëvjb 8,000 UvKv|
Ó 31 cÖ‡`q wnmv‡ei A_© cwi‡kva 20,000 UvKv|
K. wg. AvjZvd gvngz‡`i cÖviw¤¢K g‚ja‡bi cwigvY wbY©q Ki|
L. 2, 4, 20 Ges 25 Zvwi‡Li †jb‡`b¸‡jvi mv‡_ RwoZ wnmvemg‚‡ni AvazwbK c×wZ‡Z †kÖwYwefvM †`LvI|
M. 1, 8, 12 Ges 31 Zvwi‡Li †jb‡`b KqwU U¨veyjvi Q‡K wnmve mgxKi‡Yi cÖfve †`LvI|
2 b¤^i m„Rbkxj cÖ‡kœi DËi
K. cÖviw¤¢K g‚ja‡bi cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2018 †g 1 hš¿cvwZ 90,000
AvmevecÎ 80,000
bM` 70,000
e¨vsK 35,000
2,75,000
(—) e¨vsK FY 35,000
2,40,000
3. wg, Kvgivb 2016 mv‡ji 1 Rvbzqvwi bM` 1,00,000 UvKv Ges 50,000 UvKv g‚‡j¨i Kw¤úDUvi wb‡q AvBwb e¨emvq
Avi¤¢ K‡ib| D³ gv‡m Zvi e¨emv‡qi Ab¨vb¨ NUbv¸‡jv wQj wb¤œi~c:
Rvby 2 15,000 UvKv gvwmK †eZ‡b GKRb gv‡bRvi wb‡qvM Ki‡jb|
Ó8 av‡i AvmevecÎ µq Kiv n‡jv 30,000 UvKv|
Ó 12 g‡°j‡`i bM‡` AvBwb †mev †`Iqv n‡jv 25,000 UvKv|
Ó 18 g‡°j‡`i av‡i AvBwb †mev †`Iqv n‡jv 30,000 UvKv|
Ó 20 RbZv e¨vsK wj. n‡Z e¨w³MZ cÖ‡qvR‡b FY MÖnY Kiv n‡jv 50,000 UvKv|
Ó 30 PjwZ gv‡mi g¨v‡bRv‡ii †eZb cwi‡kva Kiv n‡jv|
Ó 30 av‡i µxZ Avmevec‡Îi g‚j¨ cwik‡va Kiv n‡jv 10,000 UvKv|
Ó 31 Rvbzqvwi gv‡mi Awdm fvov cwi‡kva Kiv n‡jv 12,000 UvKv|
K. e¨emvwqK †jb‡`b bq Ggb NUbvmg‚n wPwýZ K‡i †gvU cwigvY wbY©q Ki|
L. mv‡ji Rvbzqvwi gv‡mi †k‡l wg. Kvgiv‡bi ¯^Z¡vwaKv‡ii cwigvY wbY©q Ki|
M. weeiYx Q‡K wnmve mgxKi‡Yi Ici †jb‡`‡bi cÖfve †`LvI|
3 b¤^i m„Rbkxj cÖ‡kœi DËi
K. e¨emvwqK †jb‡`b bq Ggb NUbvi cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2016 GKRb g¨v‡bRvi wb‡qvM 15,000
Rvby 2 e¨w³MZ cÖ‡qvR‡b FY MÖnY 50,000
Ó 20 65,000
4. Rbve w`jiyev Rvnvb GKRb gv‡P©ÛvBwRs e¨emvqx| wZwb 2016 mv‡ji 1 Rvbzqvwi Zvwi‡L bM` 1,00,000 UvKv wb‡q
e¨emvq ïiæ K‡ib| Rvbzqvwi gv‡m Zvi e¨emv‡qi m¤úvw`Z †jb‡`b¸‡jv wb¤œi~c:
Rvby. 3 mvjmvwej †UÖWvm© †_‡K evwK‡Z cY¨ µq 60,000 UvKv|
Ó 7 bM‡` cY¨ weµq 40,000 UvKv (µqg‚j¨ 25,000 UvKv)|
Ó 10 mvwdb G›UvicÖvB‡Ri wbKU av‡i weµq 40,000 UvKv (µqg‚j¨ 20,000 UvKv)|
Ó 20 mvjmvwej †UªWvm©‡K cY¨ †diZ 2,000 UvKv|
Ó 25 3% evÆvmv‡c‡¶ mvjmvwej †UªWvm©‡K wZb-PZz_©vsk cwi‡kva|
Ó 30 mvwdb G›UvicÖvBR †_‡K 4% evÆv cieZ©x Av`vq 19,200 UvKv|
Ó 31 Abv`vwq cvIbv cwigvY 1,000 UvKv|
K. Rvbzqvwi‡Z Rbve w`jiyev Rvnv‡bi wbU µq Ges wbU weµ‡qi cwigvY wbY©q Ki|
L. †jb‡`b¸‡jvi †Umy¨jvi mvgvix ˆZwi Ki|
M. Rvbzqvwii mgvw߇Z Rbve w`jiyev Rvnv‡bi Avq weeiYx ˆZwi Ki|
4 b¤^i m„Rbkxj cÖ‡kœi DËi
K. Rbve w`jiyev Rvnv‡bi wbU µq Ges wbU weµ‡qi cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2016 wbU µq: 60,000
Rvby. 3 cY¨ µq 2,000 58,000
Ó 20 (-) µq †diZ
wbU µq
2016 wbU weµq: 40,000
Rvby. 7 bM` weµq 40,000
Ó 10 (+) av‡i weµq 80,000
wbU weµq
1,49,005 1,49,005
5. cÙv †UªWvm© 25 wbDgv‡K©U-XvKv, 1 Ryb, 2015 Zvwi‡L †gNbv †UªWvm©, 5 b‡ik †ivW, cvebv Gi wbKU evwK‡Z wKQz cY¨
weµq K‡ib| 10% Kvievwi evÆvq cÖwZwU 1,000 UvKv `‡i 150 wcm kvU© Ges cÖwZwU 1,200 UvKv `‡i 200 wcm c¨v›U
wewµ K‡ib| 25 wcm c¨v›U ÎzwUc‚Y© nIqvq †µZv Zv we‡µZv‡K †diZ †`b|
K. cÙv †UÖWv‡m©i Kvievwi evÆvi cwigvY wbY©q Ki|
L. cÙ †UªWv‡m©i c‡¶ GKwU Pvjvb ˆZwi Ki|
M. †gNbv †UªWv‡m©i c‡¶ GKwU †WweU †bvU ˆZwi Ki|
5 b¤^i m„Rbkxj cÖ‡kœi DËi
K. cÙv †UªWv‡m©i Kvievwi evUvi cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
kvU© weµq (150 × 1,000) × 15,000
10% 24,000
c¨v›U weµq (200 × 1,200) × 39,000
10%
6. byczi. GÛ mÝ 01-01-2015 Zvwi‡L bM` 50,000 UvKv wb‡q e¨emv Avi¤¢ K‡i| Rvbzqvwi gv‡m Zvi e¨emv‡qi
†jb‡`bmg‚n wb¤œi~c :
Rvby 3 AvmevecÎ µq 9,000 UvKv|
Ó 4 gvj weµq 11,000 UvKv|
Ó 7 Nifvov cÖ`vb 2,500 UvKv|
Ó 9 mvjv‡gi wbKU av‡i weµq Kiv n‡jv 17,000 UvKv|
Ó 13 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Kiv n‡jv 1,300 UvKv|
Ó 25 iwn‡gi wbKU †_‡K av‡i 12,500 UvKvi gvj µq Kiv n‡jv|
Ó 28 cÖvc¨ wnmve †_‡K bM` cÖvwß 15,000 UvKv|
Ó 30 Kg©Pvix‡`i †eZb †`Iqv n‡jv 7,000 UvKv|
K. †gvU weµ‡qi cwigvY wbY©q Ki|
L. 13, 25, 28 I 30 Zvwi‡Li †jb‡`b¸‡jvi cÖ‡qvRbxq Rv‡e`v `vI|
M. L- †Z DwjøwLZ †jb‡`b¸‡jv wnmve mgxKi‡Y Kx cÖfvewe¯Ívi K‡i Zv mviwY Q‡Ki gva¨‡g †`LvI|
6 b¤^i m„Rbkxj cÖ‡kœi DËi
K. †gvU weµ‡qi cwigvY wbY©q :
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2015 gvj weµq 11,000
Rvby 4 mvjv‡gi wbKU av‡i weµq 17,000
Ó 9 28,000
7. wg. wmivZ 1 Ryb 2014 Zvwi‡L bM` 55,000 UvKv, cY¨`Öe¨ 10,000 UvKv Ges 15,000 UvKvi FY wb‡q e¨emvq Avi
K‡ib| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œi~c :
Rzb 5 wRnv‡`i wbKU cY¨ weµq 10,000 UvKv hvi 40% bM‡`|
Ó 15 wZb gv‡mi fvov cÖ`vb 12,000 UvKv|
Ó 20 av‡i weµ‡qi 10% Abv`vwq †`bv avh© Ki|
Ó 25 miÄvg µq 3,000 UvKv|
Ó 30 †P‡Ki gva¨‡g †eZb cwi‡kva 3,000 UvKv|
K. wg. wmivZ Gi cÖviw¤¢K g‚ja‡bi cwigvY wbY©q Ki|
L. Rzb 5, 15, 20 I 25 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI (e¨vL¨vi cÖ‡qvRb bvB)|
M. Rzb 15, 20, 25 I 30 Zvwi‡Li †jb‡`b¸‡jv Øviv wnmve mgxKi‡Y Kx cÖfve c‡o‡Q Zv †`LvI|
7 b¤^i m„Rbkxj cÖ‡kœi DËi
K. wg. wmiv‡Zi cÖviw¤¢K g‚ja‡bi cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 55,000
cY¨ `Öe¨ 10,000
65,000
8. 2014 mv‡ji 1 Rvbzqvwi Zvwi‡L Rbve wiqvR bM` 80,000 UvKv, 40,000 UvKvi AvmevecÎ I wgZvi wbKU n‡Z
50,000 UvKv FY wb‡q e¨emvq ïiæ K‡ib| D³ gv‡m Zvi †jb‡`bmg‚n wb¤œi~c :
Rvby. 5 f¨vUmn bM‡` gvj µq 57,500 UvKv|
Ó 10 iwd‡Ki wbKU bM‡` gvj weµh় 60,000 UvKv|
Ó 12 AvšÍt‡diZ 5,000 UvKv|
Ó 15 Kwgkb cvIqv †Mj 7,000 UvKv|
Ó 20 bM‡` hš¿cvwZ µq 20,000 UvKv|
Ó 25 dviæ‡Ki wbKU n‡Z cY¨ µq 10,000 UvKv|
Ó 28 fvov cÖ`vb 8,000 UvKv|
Ó 30 dviæK‡K c‚Y© wb¤úwˇZ 9,000 UvKv †`Iqv n‡jv|
K. wg. wiqv‡Ri e¨emv‡qi ïiæ‡Z g‚ja‡bi cwigvY wbY©q Ki|
L. 5, 12, 15 I 30 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki (e¨vL¨vi cÖ‡qvRb bvB)|
M. 10, 20, 25 I 28 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve †`LvI|
8 b¤^i m„Rbkxj cÖ‡kœi DËi
K. wg. wiqv‡Ri e¨emv‡qi ïiæ‡Z †h cwigvY g‚ja‡bi e¨envi K‡ib, Zv wb¤œiƒc
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 80,000
AvmevecÎ 40,000
1,20,000
9. Gb †UªWvm© 1 Rvbzqvwi bM` 2,00,000 UvKv; e¨vsK FY 1,00,000 UvKv Ges wb‡Ri e¨eüZ Kw¤úDUvi mvgMÖxi 55%
(†gvU g‚j¨ 2,00,000 UvKv) wb‡q I‡qemvBU ˆZwi e¨emv ïiæ Ki‡jb| H gv‡m Ab¨vb¨ †jb‡`b¸‡jv n‡jv:
Rvby. 3 j¨vcUc µq 55,000 UvKv|
Ó 5 evwK‡Z †cÖvMÖvg (¯’vqx m¤ú`) µq 1,00,000 UvKv|
Ó 7 AvmevecÎ µq 50,000 UvKv|
Ó 8 I‡qemvBU ˆZwii digv‡qk cÖvwß 1,00,000 UvKv|
Ó 10 Awdm fvov 20,000 UvKv|
Ó 11 weÁvcb e¨q 20,000 UvKv|
Ó 12 gwbnvwi 30,000 UvKv|
Ó 15 B›Uvi‡bU ms‡hvM ms¯’vcb e¨q 50,000 UvKv (¯’vqx m¤ú`)|
Ó 30 †eZb cwi‡kva 50,000 UvKv|
Ó 30 I‡qemvBU ˆZwi eve` Avq 2,00,000 UvKv|
Ó 31 gvwmK †gvevBj I B›Uvi‡bU e¨q 20,000 UvKv|
K. Gb UÖWv‡miÖ wewb‡qvM KZ UvKv?
L. Rvbzqvwi gv‡mi Avq weeiYx ˆZwi Ki|
M. 3-10 Zvwi‡Li †jb‡`b¸‡jvi cÖfve wnmve mgxKi‡Y †`LvI|
9 b¤^i m„Rbkxj cÖ‡kœi DËi
K. Gb †UªWv‡m©i wewb‡qv‡Mi cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 2,00,000
Kw¤úDUvi mvgMÖx (2,00,000 × 1,10,000
55%) 3,10,000
10. wgm& bvnvi GKRb weDwUwkqvb| wZwb 2017 mv‡ji 1 †g Zvwi‡L bM` 1,00,000 UvKv wb‡q bvnvi cvj©viÕ bv‡g GKwU
e¨emvq cÖwZôvb †Lv‡jb|
†g 01 gvwmK 5,000 UvKv †eZ‡b 2 Rb weDwUwkqvb wb‡qvM †`b|
Ó 04 †g gv‡mi fvov cwi‡kva Kiv n‡jv 12,000 UvKv|
Ó 08 av‡i cvj©v‡ii Rb¨ †Pqvi, †Uwej µq Kiv n‡jv 25,000 UvKv|
Ó 12 †mev cÖ`vb 16,000 UvKv hvi 50% bM‡` cvIqv †Mj|
Ó 16 e¨vsK †_‡K avi †bIqv n‡jv 35,000 UvKv|
Ó 30 †eZb cÖ`vb 5,000 UvKv|
Ó 31 evwK‡Z µxZ †Pqvi, †Uwe‡ji g‚j¨ cwi‡kva 15,000 UvKv|
K. Avmevec‡Îi Acwik‡vwaZ g‚‡j¨i cwigvY wbY©q Ki|
L. gvm †k‡l wgm& bvnv‡ii ¯^Z¡vwaKv‡ii cwigvY wbY©q Ki|
M. wgm& bvnv‡ii †jb‡`b¸‡jvi mgxKiY c×wZ‡Z KviYmn e¨vL¨v †jL|
10 b¤^i m„Rbkxj cÖ‡kœi DËi
K. Avmevec‡Îi Acwi‡kvwaZ g‚‡j¨i cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2017 av‡i †Pqvi, †Uwej µq 25,000
†g. 8 (—) g‚j¨ cwi‡kva 15,000
Ó 31 10,000