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CA IPCC : Revision Test Paper (with Answers) - ACCOUNTING (Hindi) May 2014

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M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-I\1. Aaccounting\Ist\10-04-2014\Ramendra 2nd\SKChauhan\14-4-14 iz'ui=&1 % ys[kkadu ikVZ&1 : ebZ] 2014 dh ijh{kk es ykxw gksus ;k ykxw ugha gksus dks n kkZrh mn~?kks"k.kk,a A. ebZ] 2014 dh ijh{kk es ykxw xSj&fuxeh; Lrj II laLFkkuksa dks oxhZd`r djus ds vk/kkj esa la kks/ku gky gh esa dj vads{k.k lhek es o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj"kn us xSj&fuxeh; Lrj II ds laLFkkuksa esa izFke vk/kkj dks ifjorZu djus dk fu.kZ; fy;k tks fd y?kq ,oa e/;e m|ksxksa dk fu/kkZj.k muds vkorZ ds vk/kkj ij ` 40 yk[k ls ` 1 djksM+ ICAI }kjk 7 ekpZ] 2013 dks tkjh vn~?kks"k.kk^^ xSj&fuxeh; Lrj II ds laLFkkuksa dks oxhZd`r djus ds vk/kkj^^ dk iqujh{k.k gksxkA ;g la'kksf/kr mn~?kks"k.kk,a 1 vizSy] 2012 ;k mlds ckn 'kq: gksus okys ys[kk o"kZ ls ykxw ,oa izHkkoh gksaxsA B. ebZ] 2014 dh ijh{kk es ykxw ugha dEiuh ekeyksa ds ea=ky; MCA) }kjk tkjh ys[kk ekud f}rh; Ind MCA }kjk ykxw gksus dh frfFk dh ?kks"k.kk ds fcuk viuh osclkbV ij 35 izk;ksftr Hkkjrh; ys[kk ekud f}rh; tkjh fd;s x;sA ;s os ys[kk ekud gSa tks Hkkjrh; ys[kk ekud ,oa IFRS ds vUrjksa dks nwj djus dk iz;kl djrs gSA a dksj xzqi }kjk tkjh jksM eSi esa ;g fu/kkZfjr fd;k x;k gS fd st&1 ls st&III rd vkus okyh lHkh dEifu;ksa ij ykxw gksaxsA ;s ys[kk ekud f}rh; ebZ] 2014 dh ijh{kk esa cSBus okys Nk=ksa ij ykxw ugha gksaxsA ikVZ&II : Ikz'u ,oa m kj Ikz'u dEiuh dk fo kh; fooj.k 1. 31-03-2014 dks vksfyok dEiuh fyfeVsM dh iqLrdksa esa fuEu 'ks"k izdV gq, % fooj.k Lda/k&1.4.2013 dPpk eky fufeZr eky ; fooj.k 30]000 46]500 fo ; C;kt 76]500 ykHk-gkfu [kkrk 12]15]000 va'k iwath The Institute of Chartered Accountants of India 17]10]000 3]900 45]000 3]15]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 2 fuekZ.kh O;; Oksru ,oa etnwjh lkekU; O;; ykHkka'k 2012&13 Hkou Iyk.V ,oa e'khu QuhZpj eksVj xkMh LVkslZ ,oa iqtks dk mi;ksx fofu;ksx % Pkkyw xSj&Pkkyw O;kikfjd izkI; cSad esa jksdM+ 2]70]000 _.k % 40]200 16]500 27]000 1]01]000 70]400 vYidkyhu nh?kZdkyhu vk;kfpr ykHkka'k Tkek;sa vYidkyhu nh?kZdkyhu O;kikfjd ns; 4]500 21]000 25]500 3]000 1]500 3]300 4]800 3]27]000 10]200 40]800 45]000 4]500 7]500 12]000 2]38]500 2]71]100 24]34]200 24]34]200 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, mi;qZDr 'ks"k rFkk fuEufyf[kr lwpukvksa ds vk/kkj ij dEiuh dk ykHk ,oa gkfu [kkrk rFkk ml rkjh[k dks dEiuh dk fpV~Bk cukb, % 1. 31 ekpZ] 2014 dks Lda/k&dPpk eky 25]000 ` rFkk fufeZr eky 60]000 ` 2. vn k O;; % fuekZ.kh O;; 67]500 ` rFkk etnwjh ,oa osru 4,500 ` 3. fofu;ksx ij mikftZr C;kt 300 ` 4. iwoZn k lkekU; O;; 2]490 ` 5. gzkl yxkuk gS % Hkou @ 2% okf"kZd] e'khujh @10% okf"kZd] QuhZpj @10% okf"kZd rFkk eksVj xkMh @ 20% okf"kZd 6. nh?kZdkyhu _.k dk pkyw ifjiDork 1000 ` 7. 'kq) ykHk dk 40% dj vk;kstu ij fopkj djuk gSA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 3 jksdM+ izokg fooj.k i= 2. yhyk fyfeVsM ds izkjfEHkd rFkk vafre fpV~Bs ls fy, x, 'ks"kksa esa fuEu ifjorZu gSa % MsfcV 8% _.ki= sfMV 1]50]000 _.ki= ij cV~Vk Iyk.V ,oa e khu ykxr ewY; ij Iyk.V ,oa e khu ij gzkl O;kikfjd izkI; Lda/k v}Z&fufeZr eky lfgr O;kikfjd ns; o"kZ dk ykHk iwoZ o"kks dk ykHkka'k pqdk;k lafnX/k _.kksa ds fy;s izko/kku O;kikfjd fofu;ksx ykxr ewY; ij cSad 3]000 1]80]000 43]200 1]50]000 1]15]500 35]400 2]29]500 90]000 9]900 1]41]000 2]11]500 ;ksx 6]79]500 6]79]500 vkidks lwfpr fd;k tkrk gS % o"kZ ds nkSjku 54,000 ` dh ykxr dk la;a= ftl ij 40]500 ` dk gzkl vk;kstu Fkk] 21,000 ` esa cspk x;kA o"kZ ds e/; 1]50]000 ` ds _.ki= 3,000 ` cV~Vs ij udn tkjh fd;s x;sA o"kZ dk 'kq) ykHk la;U= ij ykHk sfMV djus rFkk _.ki= ij C;kt pktZ djus ds ckn dk FkkA jksdM+ izokg fooj.k i= cukb;s] ;g Li"V djrs gq, fd cSad m/kkj o"kZ ds vUr esa 2]11]500 ls dSls c<+ x;kA djkjksi.k dk /;ku ugha j[kukA lekesyu ls iwoZ rFkk ckn esa ykHk&gkfu 3. fuEu lwpukvksa ls izR;sd ifjfLFkfr esa fo ; vuqikr dh x.kuk djuh gS % (a) (i) vf/kxzg.k dh frfFk& 1 vizSy] 2013 lekesyu dh frfFk&01 tqykbZ] rFkk of [kkrk cgh cUn djus dh frfFk& 31 ekpZ] izR;sd o"kZ] The2013 Institute Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 4 ii (b) 31 ekpZ] 2014 dks lekIr gksus okys o"kZ dk fo ; 24]00]000` ftlesa ls ys[kkadu vof/k ds izFke N% ekg dk fo ; 4]80]000 ` FkkA (i) [kkrs 31 ekpZ] 2013 rd rS;kj fd;s x;sA 1 tuojh ls iwoZ O;kikj dks ysus ds fy, ,d dEiuh dk lekesyu 1 ebZ] 2013 dks gqvkA o"kZ dh dqy fc h 12]00]000 ` FkhA ;g Kkr djuk gS fd uoEcj o fnlEcj dh fc h o"kZ dh vkSlr fc h ls Ms<+ xquh Fkh] tcfd Qjojh rFkk vizSy dh fc h vkSlr ls dsoy vk/kh FkhA (ii) (i) 1 vizSy] 2013 ls ,Dl dk orZeku O;olk; ysus ds fy;s gSyks fyfeVsM dk lekesyu 1 tqykbZ] 2013 dks gqvkA cgh [kkrs cUn djus dh rkjh[k 31 ekpZ 2014 (ii) (c) vizSy 2013] Qjojh 2014 rFkk ekpZ 2014 dh ekgokjh fc h o"kZ ds 'ks"k ekg dh vkSlr fc h ls nqxuh FkhA cksul fuxZeu dk ys[kkadu 4. 31 ekpZ] 2014 dks izhr fyfeVsM ds fpV~Bs dk lkjka'k fuEu Fkk& vf/kd`r iwath 15]000 12% iwokZf/kdkj va k 10 ` izR;sd 1]50]000 lerk va'k 10 ` izR;sd 1]50]000 15]00]000 16]50]000 fuxZfer ,oa vfHkn k iwath % 12]000 12% iwokZf/kdkj va'k 10 iw.kZ izn k 1]35]000 lerk va'k 10 ` izR;sd 8 ` izn k Lkap; ,oa vkf/kD; % lkekU; lap; Ikwath lap; IkzfrHkwfr izhfe;e ykHk&gkfu [kkrk 1]20]000 10]80]000 1]80]000 1]12]500 37]500 3]00]000 1 vizSy] 2014 dks dEiuh us 1]35]000 lerk v'kksa ij vafre ekax @ 2 ` izfr va k ekaxh xbZA 20 vizSy 2014 dks ekax dh jkf k izkIr gqbZA blds Ik'pkr~ dEiuh us fu.kZ; fy;k fd lap; dk iwathdj.k fd;k tk;s o izR;sd pkj va'kks ds /kkjd dks ,d cksul The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 5 va'k fn;k tk;sA iwath lap; esa 60,000 ` dh og jkf'k 'kkfey gS tks IykaV ,oa e'khujh ds cspus ds ykHk ls lEcfU/kr gSA dEiuh dh iqLrdks esa vko';d tuZy izfof"V;ka dhft, rFkk cksul fuxZeu ds rqjUr ckn dEiuh ds fpV~Bs dk lkj 30 vizSy] 2014 dks izLrqr dhft;sA dEiuh dk vkarfjd iqufuZekZ.k 5. 31 ekpZ] 2014 dks dsf'kvks fyfeVsM ds [kkrksa dk 'ks"k gS % ykHk&gkfu [kkrk 'ks"k MsfcV 10]20]000 `] LFkk;h lEif k 7]00]000 `] fofu;ksx 10]000 `] Lda/k 3]90]000`] O;kikfjd izkI; 4]60]000 `] lerk va'k iwath 60% izn k 6]00]000 `] 10% izFke _.ki= 2]00]000 `] 12% f}rh; _.ki=] 5]00]000 `] cSad vf/kod"kZ 50]000 `] O;kikfjd ns; Y dk 8]50]000` 'kkfey 11]50]000 `A nksuksa izdkj ds _.ki=ksa ij ,d lky dk vn k C;ktA vR;f/kd gkfu ds dkj.k] iqufuZekZ.k dh fuEu ;kstuk ij lger gS % a izR;sd orZeku lerk va'k dks 100 ` iw.kZ izn k dj fn;k tk;s rFkk blds ckn izR;sd dks 20 ` rd de dj fn;k tk;sA b 100 ` okys 2,000 13-5% _.ki=ksa ds fuxZeu }kjk izFke _.ki=/kkjh ds nkos dk fuiVkjk fd;k tk;sxkA c 100 ` okys 4,000 15% _.ki=ksa ds fuxZeu }kjk f}rh; _.ki=/kkjh ds nkos dk fuiVkjk fd;k tk;sxkA d feLVj Y vius [kkrs ds iw.kZ fuiVkjs ds fy, 3]00]000 ` dk Hkqxrku fd;k tk;sxkA e 'ks"k O;kikfjd ns; ds fy;s 15,000 u;s lerk va k izR;sd 20 ` okys fuxZfer fd;s tk;saxsA f fofu;ksx dk cktkj ewY; 20,000 ` gSA g LFkk;h lEif k dk ewY; de djuk gSA ;g ekurs gq, fd iqufuZekZ.k ;kstuk dk;kZfUor dj nh xbZ] mijksDr ;kstuk dks izHkkoh cukus ds fy, vko';d tuZy izfof"V;ka nhft, rFkk iqufuZekZ.k ds ckn dk fpV~Bk cukb;sA dEifu;ksa dk ,dhdj.k 6. 31-03-2014 dks vfy;k fyfeVsM dk lekiu gks x;k rFkk ml rkjh[k dks mlds fpV~Bs dk izk:Ik vxz izdkj gS % The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 6 vfy;k fyfeVsM dk 31-03-2014 dks fpV~Bk nkf;Ro lEif k;ka va'k iwath % 60]000 lerk va'k 10 okys izR;sd Lkap; ,oa vkf/kD; % vkdfLed Lkap; ykHk&gkfu [kkrk pkyw nkf;Ro % O;kikfjd ns; vk;kstu % dj ds fy;s vk;kstu LFkk;h lEif k;ka pkyw lEif k;ka % 6]00]000 Lda/k O;kikfjd izkI; 1]56]000 cSad esa jksdM+ 1]26]000 4]82]000 3]87]500 91]000 1]64]500 6]43]000 1]33]000 1]10]000 11]25]000 11]25]000 O;kikfjd izkI; ,oa O;kikfjd ns; dk fooj.k O;kikfjd izkfIr;ka fofo/k nsunkj ?kVkb;s% nsunkjksa ij Mwcr ,oa lafnX/k _.k ds fy;s vk;kstu izkI; fcy 80]000 4]000 76]000 15]000 91]000 O;kikfjd ns; fofo/k ysunkj ns; fcy 1]13]000 20]000 1]33]000 cXkZj fyfeVsM us fuEu laif k;ksa dks uhps fn[kk;s x;s ewY;ksa ij ysuk Lohdkj fd;k % LFkk;h lEif k;k 6]40]000 `] Lda/k 3]85]000 ` rFkk izkI; fcy 15]000 ` A cXkZj fyfeVsM }kjk 2]55]000 ` ds ; izfrQy dk le>kSrk gqvk ftldk fuiVkjk 100 ` okys 10% iwokZf/kdkj va'kksa ds vkoaVu ds }kjk larq"V fd;k tk;sxkA 'ks"k jkf'k dk fuiVkjk 10 ` okys lerk va'k 8 ` izfr va'k izn k ewY; ij fd;k tk;sxkA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 7 fofo/k nsunkj ls olwyh 75]000 `, ns; fcy dk fuiVkjk 19]000 ` ij fd;kA vk;dj vf/kdkfj;ksa us 1]10]000 ` dk nkf;Ro fu/kkZfjr fd;kA lekiu O;; ds 4,000 ` dk Hkqxrku djus ds ckn 'ks"k jkf'k ls ysunkjksa dks vfUre le>kSrs ij Hkqxrku dj fn;kA vkils visf{kr gS % i cXkZj fyfeVsM }kjk ; izfrQy ds Hkqxrku ds cnys tkjh fd;s tkus okys lerk rFkk iwokZf/kdkj va'kksa dh la[;k dh x.kuk dhft,A ii vfy;k fyfeVsM dh iqLrdks esa olwyh [kkrk] udn@jksdM+ [kkrk] lerk va'k/kkjh [kkrk] cxZj fyfEkVsM dk [kkrk rS;kj dhft,A iii cxZj fyfEkVsM dh iqLrdksa esa tuZy izfof"V;ka dhft,A vkSlr ns; frfFk 7. nks O;kikjh vfHkuo ,oa d`".kk us vkil esa ,d nwljs ls ,d ekg dh m/kkj ij eky [kjhnrs gSaA rhu eghus ds vUr esa [kkrs fuEu izdkj izLrqr fd;s % vfHkuo us d`".kk dks eky cspk d`".kk us vfHkuo dks eky cspk 18 vizSy 9]000 23 vizSy 7]800 15 ebZ 10]500 24 ebZ 7]500 16 twu 12]000 ml rkjh[k dh x.kuk djuh gS ftl ij 'ks"k jkf'k dk Hkqxrku fd;k tk ldsA bl izdkj vfHkuo ;k d`".kk }kjk dksbZ C;kt ns; ugha gksA pkyw [kkrk 8. fuEufyf[kr lwpuk ls 30 twu] 2012 dks xq.kuQy fof/k ds vk/kkj ij 6% okf"kZd C;kt yxkrs gq, ,d pkyw [kkrk rS;kj dhft, tks , }kjk ch dks Hkstk tkuk gS % 2012 1 tuojh 600 11 520 18 11 14 29 15 Ckh ls 'ks"k ns; tuojh Ckh dks eky cspk tuojh Ckh us eky okfil fd;k Qjojh Ckh dks pSd }kjk Hkqxrku Qjojh Ckh us , }kjk fyf[kr ,d ekg dk fcy Lohdkj fd;k vizSy Ckh dks eky cspk The Institute of Chartered ebZ Ckh ls udn izkIr fd;k Accountants of India ` 125 400 300 615 700 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 8 Lodh; larqyu [kkrs 9. fuEu lwpuk ls lkekU; [kkrkcgh esa dqy nsunkj [kkrk cukb;s % 01-04-2013 dks 'ks"k dqy nsunkj MsfcV sfMV 20]000 300 vizSy] 2013 ds nkSjku O;ogkj fo ; 6000 dh udn fc h lfgr Xkzkgd ls udn izkfIr 15000 ds iw.kZ nkos le>kSrs dh larqf"V izkI; fcy izkIr fd;k izkI; fcy dk cspku Ckspku fd;s x;s fcy dk vuknj.k izkI; fcy dks cV~Vs ij Hkqukuk izkI; fcy dk vuknj.k vuknfjr fcy ij C;kt olwy fd;k nsunkj [kkrs ls ysunkj [kkrs dks gLrkarj.k 30-04-2013 dks 'ks"k fofo/k nsunkj sfMV jkf'k 25]000 14]100 3]000 800 300 1]400 400 30 600 450 xSj&ykHkdkjh laLFkkvksa dk fooj.k i= 10. 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s Vkbxj Dyc ds ys[kkdkj us Dyc ds izkfIr ,oa Hkqxrku [kkrs ds lEcU/k esa fuEu lwpuk,a izLrqr dha % izkfIr;ka Pkank Eksys ls izkfIr oSjkbZVh 'kks ls izkfIr 'kq) C;kt 'kjkc [kkus ls olwyh The Institute of Chartered Accountants of India 1]24]260 14]400 25]620 1]380 44]700 iz'ui=&1 : ys[kkadu 9 Hkqxrku % Lodh; lEif k fdjk;k nj ,oa dj Ekqnz.k ,oa LVs'kujh fofo/k O;; Ektnwjh Eksys dk [kpZ Lkfpo dk ekuns; 'kjkc [kkus dk ; Hkqxrku ejEer Uk;h dkj ?kVk;k Ikqjkuh dkj dk fo ; ewY; 18]000 60]000 4]800 7]560 2]820 10]700 5]040 14]340 22]000 34]620 1]920 75]600 fuEu vfrfjDr lwpuk,a izkIr dha % 01-04-2013 gLrLFk jksdM+ jksdM+ cgh ds vuqlkj cSad dk 'ks"k fofo/k O;; ds fy;s pSd tkjh fd;k fdUrq cSad esa izLrqr ugha fd;k jksdM+ cgh esa izfof"V dj nh xbZ Ckdk;k pank Lodh; lEif k ykxr ewY; ij Lodh; lEif k ij gzkl dk vk;kstu dkj ykxr ewY; ij dkj ij lap;h gzkl 'kjkc [kkus dk Lda/k 'kjkc [kkus ds ; ds fy;s ysunkj 31-03-2014 900 NIL 48]840 20]700 540 180 7]200 5]880 1]74]000 2]34]000 1]12]800 73]140 93]600 61]740 4]260 5]220 3]540 2]580 Lkfpo dk okf"kZd ekuns; 24000 ` gSA Lodh; lEif k ij 5% dh nj ls ekxr gzkl fof/k ds vk/kkj ij ewY; gzkl yxkuk gSA ubZ dkj ij 20% dh nj ls gzkl yxkuk gSA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 10 11. vkidks 31 ekpZ 2014 dks lekIr gksus okys o"kZ ds fy, izkfIr ,oa Hkqxrku [kkrk rFkk vk; ,oa O;; [kkrk cukuk gSA viw.kZ ys[kksa ls [kkrs % 01-01-2013 dks feLVj gsear ds cSad [kkrs esa 1]65]000 Fkk tc mlus viuk O;kikj izkjaHk fd;kA og 31 ekpZ] 2014 dks vius [kkrs can djrk gSA mldh bdgjk ys[kk iqLrdsa ftlesa og cSad ds fy;s dksbZ [kkrk rS;kj ugha djrk dk fooj.k fuEu fLFkfr;ka fn[kkrh Fkh % 31-03-2013 31-03-2014 gLrLFk jksdM+ 1]100 1]650 O;kikj es Lda/k 10]450 15]950 nsunkj 550 1]100 ysunkj 2]750 1]650 01-02-2013 ls mlus O;fDrxr [kpks ds fy, 385 izfrekg O;kikj ls udn vkgj.k fd;kA mlds cSad [kkrs esa fuEu izfof"V;ka Fkh % Tkek 01-01-2013 1]65]000 01-01-2013 ls 31-03-2013 01-04-2013 ls 31-03-2014 fudklh 1]22]650 1]26]500 1]48]500 mi;qZDr fudklh eas O;kikj ds fy, ; dh xbZ e'khu dk pSd }kjk Hkqxrku 1]10]000 ` rFkk 33]000 ` e'k% 01-01-2013 ls 31-03-2013 rFkk 01-04-2013 ls 31-03-2014 rd lEcfU/kr vof/k dk 'kkfey gSA 01-01-2013 ds ckn tek jkf'k es dsoy xzkgdksa ls olwy fd;s x;s pSd 'kkfey gSaA 31-03-2013 rFkk 31-03-2014 dks gseUr dk fLFkfr fooj.k i= cukb;sA 31-03-2014 dks lekIr gksus okys o"kZ ds fy;s ykHk&gkfu [kkrk Hkh cukb;sA fdjk;k& ; i)fr 12. dEI;wVj ikbaV us ykxr esa 25% tksM+dj fdjk;k& ; i)fr ds vk/kkj ij dEI;wVj cspsA fo ; dh 'krks ds vuqlkj izfr dEI;wVj&rqjUr Hkqxrku 5000 ` rFkk 2500 ` okyh 8 ekfld fd'rsA nks dEI;wVj ij 5 fdLrsa ns; Fkha rFkk nks fdLrsa vHkh rd ns; ugha FkhaA pkyw o"kZ esa budk iqu% okilh dj fy;k x;kA iqu% okilh lEif k dk The Institute of Chartered Accountants of India ewY;kadu ykxr ds 50% ds cjkcj FkkA iqu% okilh lEif k dk ewY; Kkr dhft;sA iz'ui=&1 : ys[kkadu 11 fofu;ksx [kkrs 13. 1 ebZ] 2013 dks vYQk fyfeVsM us iSjxksV fyfeVsM ds 13-5% 100 vafdr ewY; okys _.ki= 5,000 @ ` 105 ewY; ij C;kt lfgr [kjhnsA bu ij C;kt e'k% 31 ekpZ o 30 flrEcj dks ns; gksrk gSA 1 vxLr] 2013 dks dEiuh us nqckjk 2500 _.ki= @ ` 102.50 ewY; ij C;kt lfgr vk/kkj ij [kjhn fy;s x;sA 1 vDVwcj] 2013 dks dEiuh us @ ` 103 dh nj ls 2000 _.ki= csp fn;sA _.ki=ksa dk Ckktkj ewY; o"kZ ds vUr esa ` 106 FkkA vYQk fyfeVsM dh iqLrdks esa 31 fnlEcj] 2013 dks lekIr gksus okys o"kZ ds fy;s _.ki= fofu;ksx [kkrk vkSlr ykxr ds vk/kkj ij cukb;sA chek nkos 14. eSllZ izhr ds O;kikfjd ifj{ks= esa 1 tqqykbZ] 2013 dks lqcg vkx yx xbZA Hkou] la;U= rFkk LVkWd u"V gks x;s rFkk vkx ls cpk eky dk ewY; fuEu Fkk % Hkou&4000 `% la;U=&2500 ` % LVkWd&20]000 ` 1 tuojh] 2013 ls 30 twu] 2013 rd 'ks"k cps ys[kksa ls vU; fuEu lwpuk;sa izkIr gqb % fo ; fo ; okilh ; ; okilh vkod xkM+h HkkM+k Ektnwjh 31 fnlEcj] 2012 dks LVkWd Hkou 31 fnlEcj] 2012 dk ewY; la;U= 31 fnlEcj] 2012 dk ewY; 31 fnlEcj] 2012 rd gzkl dk vk;kstu Hkou la;U= 11]50]000 40]000 9]50]000 12]500 17]500 7]500 1]50]000 3]75]000 75]000 1]25]000 22]500 31 fnlEcj] 2012 ls dksbZ gzkl dk izko/kku ugha fd;k x;kA Lkjy js[kk fof/k ds vk/kkj ij uohure gzkl dh nj 5% okf"kZd Hkou ij rFkk 15% okf"kZd la;U= ij gSA lkekU;r% O;kikj esa 'kq) fo ; ij 25% ykHk dekrs gSaA vkidks chek dEiuh dks izLrqr The Institute of Chartered Accountants of India fd;s tkus okys nkos dh jkf'k dk fooj.k i= cukuk gSA b.VjehfM,V (IPC) ijh{kk % ebZ 2014 12 15. lk>snkjh% lk>snkj dk vodk'k xzg.k djuk v] c rFkk l dk 31 ekpZ] 2014 dks fpV~Bk fuEu izdkj FkkA os ykHk ,oa gkfu dks uhps fn;s gq, iwath vuqikr esa ckaVrs gSa % nkf;Ro Ikwath [kkrk feLVj v feLVj c feLVj l fofo/k ysunkj jkf'k 40]000 60]000 40]000 20]000 1]60]000 16. lEif k Hkwfe ,oa Hkou IykaV ,oa e'khujh Ekky dk Lda/k fofo/k nsunkj Ukdn ,oa cSad 'ks"k jkf'k 60]000 40]000 24]000 22]000 14]000 1]60]000 1 vizSy] 2014 dks v us QeZ ls vodk'k xzg.k djus dh bPNk O;Dr dh rFkk 'ks"k lk>snkjksa us O;kikj pkyw j[kus dk fu'p; fd;kA ml rkjh[k dks lEif k ,oa nkf;Ro ds iquewZY;kadu ij fuEu vk/kkj ij lgefr gqbZ& 1 Hkwfe ,oa Hkou dk ewY; 20% ls vf/kewY;u fd;k tkosA 2 IykaV ,oa e'khujh dk ewY; 30% ls gzkflr fd;k tkosA 3 eky ds Lda/k dk ewY; 20]000 ` fd;k tkosA a 4 fofo/k ysunkjksa ds iqjkus tek 'ks"kksa ls 4,000 ` vifyf[kr djus gSA 5 5% dh nj ij Mwcr _.k dk vk;kstu fd;k tkosA 6 lk>snkjks dh la;qDr ikWfylh dks lefiZr dj 15,100 ` udn izkIr gq,A 7 QeZ dh lEiw.kZ [;kfr dk ewY; 28,000 ` fd;k tkuk gSA v ds fgLls dh [;kfr dk lek;kstu c o l ds [kkrksa ls fd;k tk;sxkA Hkfo"; esas ykHk&gkfu dks cjkcj cjkcj ckVsaxsA 8 QeZ dh dqy iwath vodk'k xzg.k djus ls iwoZ ds leku gSA O;fDrxr iwath muds ykHk foHkktu ds vuqikr esa gSA 9 feLVj v dks ns; jkf'k dk fuiVkjk fuEu izdkj djuk gS % 50% vodk'k xzg.k djus ij rFkk 'ks"k 50% ,d o"kZ ds vUnjA cukb;s % 1 iquewZY;kadu [kkrk 2 lk>snkjksa dk iwath [kkrk 3 jksdM+ [kkrk rFkk 01-04-2014 dks ubZ QeZ eSllZ c o l dk fpV~BkA dEI;wVjkbZTM okrkoj.k es ys[kkadu ^^cuscuk;s ys[kkadu lkW Vos;j esa fo}rk visf{kr gSA** mijksDr dFku dks laf{kIr esa The Institute of Chartered Accountants of India le>kb,A iz'ui=&1 : ys[kkadu 17. 13 ys[kk ekudksa dh vuqikyuk a dEiuh ys[kk ekud fu;e] 2006 ds vuqlkj D;k fuEu dEifu;ka y?kq ,oa e/;e Js.kh dEiuh dh SMC Js.kh ds oxhZdj.k esa vkrh gSaA foospuk dhft,& 1 yanu LVkWd ,Dlpsat esa lwphc) cgqjk"V h; dEiuh dh , izkbosV fyfeVsM lgk;d dEiuh gSA mldk dqy fo ; ` 12 djksM+ rFkk m/kkj ` 5 djksM+ gSA 2 c izkbosV fyfeVsM dk dqy fo ; ` 45 djksM]+ vU; vk; ` 7 djksM+ rFkk cSad m/kkj ` 9 djksM+ gSA ys[kk ekud&1 AS-1 ^^ys[kkadu uhfr;ksa dk izdVhdj.k^^ b 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds nkSjku vksesxk fyfeVsM dk vkf/kD; Surplus ` 40 djksM+ laHkkfor gSA viukbZ xbZ ys[kkadu uhfr;ksa ds vuqlkj] vc rd rS;kj fd;s x;s ifj.kke ` 10 djksM+ dk ?kkVk lapkyd e.My ds le{k vuqeksnu ds fy;s izLrqr fd;sA lapkyd e.My us izcU/k lapkyd ls fopkj foe'kZ djus ds ckn] fuEu fu.kZ; fy;k % 1 vHkh rd viukbZ xbZ ekxr gzkl fof/k ds LFkku ij LFkk;h ykxr fof/k ds vk/kkj ij o"kZ ds nkSjku egRoiw.kZ o`f) ij gzkl vifyf[kr djuk gSA blds ifj.kkeLo:Ik iqjkus rjhds ls olwy fd;s x;s ` 45 djksM+ ds LFkku ij ` 27 djksM+ dk gzkl olwy fd;k tk;sxk ftlls ` 18 djksM+ dh cpr gksxhA 2 xr ikap o"kks esa fofu;ksx ds ewY; esa LFkk;h :Ik ls deh gksxhA blfy;s ` 10 djksM+ dk izko/kku djuk gSA izcU/k lapkyd }kjk dEiuh ds eq[; ys[kkdkj ls iwNk x;k fd o"kZ 2012&13 ds fy, okf"kZd fjiksVZ esa 'kkfey gksus okys ys[kksa ij uksV~l rS;kj djuk gSA ys[kk ekud&2 A.S. 2 ^^Lda/k dk ewY;kadu^^ c vYQk fyfeVsM xzkgdksa dks ch;j csprh gSA dqN xzkgd vYQk fyfeVsM }kjk lapkfyr ckj esa ch;j dk mi;ksx djrs gSaA ckj dks NksM+rs le;] dqN xzkgd [kkyh cksry ckj esa NksM+ tkrs gSa rFkk bu [kkyh cksryksa dks dEiuh vius vf/kdkj esa ys ysrh gSA dEiuh us [kkyh cksryksa dk ys[kkadu djus ds fy;s o`gr vkUrfjd izfrosnu rS;kj dj j[kk gS ftudks fufonk vkeaf=r djds cspk tkrk gSA bu ckrksa dks /;ku esa j[krs gq, % 1 ;g r; djuk gS fd D;k [kkyh cksrys dEiuh dh lEif k gSA 2 ;fn ,slk gS rks] D;k fpV~Bs dh rkjh[k dks miyC/k [kkyh cksryksa dks Lda/k ekuk tk;s rFkk mudk ewY;kadu ys[kk ekud 2 ds vuqlkj fd;k tk;s ;k Thevof'k"V Institute of Chartered of India ekuk tk;s rFkk Accountants blds olwyh ew Y; ls ^vU; vk;^ dks sfMV dj fn;k tk;sA b.VjehfM,V (IPC) ijh{kk % ebZ 2014 14 ys[kk ekud&6 A.S. 6 gzkl ys[kkadu 18. a 01-04-2012 dks e'khu dk ,d en 2]00]000 ` esa [kjhnkA ekxr gzkl fof/k ds vk/kkj gzkl dh nj 15% ykxwA 31-03-2014 dks e'khu dk vifyf[kr ewY; 1]44]500 ` FkkA 01-04-2014 ls laLFkk us ekxr gzkl fof/k ds LFkku ij ljy js[kk fof/k viukus dk fu'p; fd;kA laLFkk us e'khu dk iqLrd ewY; 1]44]500 ` dks ks"k cph mi;ksxh 5 Ok"kZ dh vof/k esa vifyf[kr djus dk fu p; fd;kA e'khu dh dqy mi;ksxh vof/k lkr o"kZ esa ls 2 o"kZ igys lekIr gks pqdsA fVIi.kh dhft,] D;k ;g e'khu dk ys[kkadu O;ogkj Bhd gSA ;fn ugha rks lgh ys[kkadu O;ogkj dkj.k lfgr crkb;sA leh{kk dhft,A ys[kk ekud&7 A.S.7 fuekZ.kh Bsdk b ih vkj tsM ,.M lUl cka/k fuekZ.k esa fof'k"Vrk izkIr gSoh bathfu;fjax Bsdsnkj gSA 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s dEiuh ds ys[kksa ls fuEu lead miyC/k gSa % djksM+ ` dqy Bsdk ewY; 2]400 Ikzekf.kr dk;Z 1]250 vIkzekf.kr dk;Z 250 dk;Z iw.kZ djus dh vfrfjDr vuqekfur ykxr 1]750 vc rd fofHkUu pj.kksa esa Hkqxrku izkIr 1]100 Ikkbi ykbu esa dk;Z ds cnys Ikzxfr Hkqxrku 300 lEcfU/kr ys[kk ekud rFkk miyC/k leadksa dk iz;ksx djrs gq, vkils visf{kr gS % 1 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, ykHk&gkfu dh x.kukA 2 fo kh; o"kZ 2013&14 ds vUr esa v)Z fufeZr dk;Z ds Bsds dk ewY;kaduA 3 dqYk Bsdk ewY; esa ls laHkkO; vk; dh jkf'k dk fu/kkZj.kA ys[kk ekud&9 A.S.9 vk; igpku 19. a v fyfeVsM us c fyfeVsM dks 50 yk[k ` dk Hkou cspk rFkk edku dk dCtk Hkh ch dks ns fn;kA Hkou dk iqLrd ewY; 30 yk[k ` FkkA 31 ekpZ] 2014 rd dkxth ,oa dkuwuh dk;Zokgh ckdh FkhA dEiuh us mldks fo ; ds :Ik esa ys[kkadu ugha fd;k rFkk iqLrdksa esa vfxze izkIr jkf'k ds :Ik esa fn[kk;k x;kA The Institute of Chartered Accountants of India D;k vki ml O;ogkj ls lger gSa \ iz'ui=&1 : ys[kkadu 15 ys[kk ekud&10 (A.S.10) ^^LFkk;h lEif k;ksa dk ys[kkadu^^ b o"kZ 2013&14 ds nkSjku ` 2]50]000 lkekU; ejEer rFkk ` 75,000 ,d fgLls ds vkaf'kd iquZLFkkiu ij O;; fd;sA ` 5]00]000 e'khu ds ,d fgLls dks iquZLFkkiu djus ij O;; fd;s ftlls e'khu dh dk;Zdq'kyrk esa o`f) gksxhA ys[kkekud 10 ds vuqlkj fdrus fgLls dh jkf'k dk iwathdj.k gksxkA ys[kkekud&13 A.S.13 ^^fofu;ksx dk ys[kkadu^^ 20. a 01-01-2014 dks ,Dl fyfeVsM us okbZ fyfeVsM ds lerk va kksa es ` 600 yk[k dk fofu;ksx fd;k ftles ls 50% nh?kZdkyhu fofu;ksx rFkk 'ks"k vLFkk;h pkyw fofu;ksx gSA 31-03-2014 dks dkWihjkbV ds uqdlku ds dkj.k ,Dl fyfeVsM ds fofu;ksx dk olwyh ewY; 200 yk[k ` gks x;kA 31-03-2014 dks lekIr gksus o"kZ ds fo kh; fooj.k i= esa deh dks fdl izdkj fn[kk;sx a sA ;g ekurs gq, fd deh vLFkk;h izd`fr dh ugha gSA ys[kkekud&14 A.S. ,dhdj.k dk ys[kkadu b ,Dl dEiuh fyfeVsM dh va'k iwath ` 50 yk[k ` 10 izfr va'k esa foHkkftr gS ftldks okbZ dEiuh fyfeVsM }kjk ys fy;k x;kA ,Dl dEiuh fyfeVsM ds izR;sd 10 va'kksa ds cnys okbZ dEiuh fyfeVsM }kjk vius 11 lerk va'k ` 10 okys tkjh fd;s x;sA ,dhdj.k esa ^^fgrksa ds ,dhdj.k fof/k^^ Pooling of Interest Method ys[kk ekud 14 ds vuqlkj fuxZfer fd;s x;s va'kksa ds vUrj dk lek;kstu okbZ dEiuh fyfeVsM dh iqLrdksa esa fdl izdkj fd;k tk;sxk \ le>kb;sA izLrkfor m kj@ladsr 1. vksfyok dEiuh fyfeVsM 31-03-2014 dks lekIr gksus okys o"kZ ds fy, ykHk ,oa gkfu dk fooj.k i= fooj.k uksV Lkapkyu ls vk; vU; vk; 3900$300 II. dqy vk; I+II III. [kpsZ % IV. Ikz;qDr lkexzh dk ewY; 10 O;kikj ds fy;s [kjhnk x;k Lda/k The of Chartered of India fufeZInstitute r eky] fuekZ .kk/khu eky Accountants rFkk O;kikj ds Lda/k esas ifjorZu 11 I. jkf'k 17]10]000 4]200 17]14]200 12]64]200 && 13]500 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 16 V. VI. VII. VIII. IX. X. XI. XII. XIII. XIV. XV. deZpkjh ds fgrksa ij [kpkZ fo kh; ykxr gzkl r;k ifj'kks/ku ds [kpsZ vU; O;; dqy O;; viokn ,oa vlkekU; en rFkk dj ls iwoZ ykHk viokn Lo:Ik ensa vlkekU; ensa rFkk dj ls iwoZ ykHk vlkekU; ensa dj ls iwoZ ykHk dj [kpsZ 40% of 49,050 O;kikj pkyw j[kus ls lEcfU/kr vof/k dk ykHk@gkfu 12 44]700 && && && 18]240 13 3]51]510 16]65]150 49]050 && 49]050 && 49]050 19]620 29]430 Lkapkyu cUn djus ls ykHk@ gkfu Lkapkyu cUn djus ls dj [kpsZ Lkapkyu cUn djus ls ykHk@gkfu dj Ik'pkr~ lEcfU/kr vof/k dk ykHk@gkfu && && && 29]430 vksfyok dEiuh fyfeVsM 31-03-2014 dks dEiuh dk fpV~Bk fooj.k uksV jkf'k I. Lkerk rFkk nkf;Ro 1. va'k/kkjh dks"k a va'k iwath b lap; ,oa vkf/kD; 2. xSj&pkyw nkf;Ro aa nh?kZdkyhu _.k The Institute of Chartered Accountants of India 3]15]000 1 47]430 2 23]300 iz'ui=&1 : ys[kkadu 17 3. pkyw nkf;Ro aa ab ac ad vYidkyhu m/kkj O;kikfjd ns; vU; pkyw nkf;Ro vYidkyhu izko/kku 3 6]000 3]27]000 4 76]000 5 19]620 8]14]350 II lEif k;ka 1. xSj&pkyw lEif k;ka a LFkk;h lEif k;ka i ewrZ lEif k;ka b xSj&pkyw fofu;ksx 6 2]04]160 7]500 2. pkyw lEif k;ka a pkyw fofu;ksx b Lda/k c O;kikfjd izkI; d jksdM+ rFkk jksdM+ rqY; e vYidkyhu _.k rFkk vfxze f vU; pkyw lEif k 4]500 7 85]800 2]38]500 2]71]100 8 2]490 9 300 8]14]350 [kkrksa ij fVIif.k;ka % a-lafooj.k jkf'k Lkap; ,oa vkf/kD; 1 ykHk&gkfu [kkrk % 'ks"k vkxs ys 45]000 x;s o"kZ dk ykHk 29]430 ?kVkb;s % 2012&13 dk ykHkk'k 27]000 nh?kZdkyhu _.k 2 21]000 lqjf{kr _.k 1]000 20]000 ?kVkb;s % pkyw ifjiDork The Institute of Chartered Accountants of India 3]300 LFkk;h tek % vlqjf{kr jkf'k 47]430 23]300 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 18 3 4 5 6 7 8 9 10 vYidkyhu m/kkj Lkqjf{kr _.k LFkk;h tek&vLkqjf{kr vU; pkyw nkf;Ro vk;kfpr ykHkka'k ns; [kpsZ 67,500$4,500 nh?kZdkyhu m/kkj dk pkyw o"kZ esa ifjiDork vYidkyhu izko/kku% dj ds fy;s izko/kku LFkk;h lEif k;ka % ewrZ lEif k;ka Hkou ?kVkb;s% gzkl IykaV ,oa e'khu ?kVkb;s% gzkl QuhZpj ?kVkb;s% gzkl eksVj xkM++h ?kVkb;s% gzkl Lda/k dPpk eky fufeZr eky vYidkyhu _.k ,oa vfxze iwoZn k lkekU; O;; 4]500 1]500 6,000 3]000 72]000 1]000 76]000 19]620 1]01]000 2]020 98]980 70]400 7]040 63]360 10]200 1]020 9]180 40]800 8]160 32]640 2]04]160 25]800 60]000 85]800 vU; pkyw lEif k mikftZr C;kt miHkksx eky dh ykxr Lkkexzh ,oa LVkslZ dk izkjafHkd 'ks"k 30]000 tksfM+;s % ; 12]15]000 Ikz;qDr LVkslZ ,oa Lis;j ikV~Zl 12]90]000 45]000 The Institute of Chartered Accountants of India ?kVkb;s % vfUre Lda/k 25]800 2]490 300 12]64]200 iz'ui=&1 : ys[kkadu 11 12 13 2. fufeZr eky ,oa fuekZ.kk/khu eky WIP ds Lda/k esa ifjorZu vafre Lda/k fufeZr eky ?kVkb;s % izkjafHkd Lda/k fufeZr eky 19 60]000 46]500 deZpkjh fgrksa ds [kpsZ Oksru ,oa etnwjh 40,200 $ 4,500 vU; [kpsZ fuekZ.kh O;; 2,70,000 + 67,500 lkekU; O;; 16500 & 2,490 13]500 44]700 3]37]500 14]010 3]51]510 yhyk fyfeVsM dk udn izokg fooj.k i= Ikfjpkyu f ;kvksa ls jksdM+ izokg% dj ls iwoZ ykHk fn;k gqvk Lkek;kstu gzkl W.N. 2 _.ki= ij C;kt 1]50]000 8% 6/12 lafnX/k _.kksa ds fy;s izko/kku Iyk.V ds fo ; ij ykHk W.N. 1 dk;Z'khy iwath esa ifjorZu ls iwoZ ifjpkyu ykHk Lkek;kstu Lda/k esa o`f) O;kikfjd izkI; esa o`f) O;kikfjd ns; esa o`f) The Institute of Chartered Accountants of India 2]29]500 83]700 6]000 9]900 7]500 92]100 3]21]600 1]15]000 1]50]000 35]400 2]30]100 20 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 Ikfjpkyu f ;kvksa ls 'kq) jksdM+ izokg A fofu;ksx f ;kvksa ls jksdM+ izokg % IykaV ,oa e'khu dk ; W.N. 3 O;kikfjd fofu;ksx dk ; Ek'khu dk fo ; fofu;ksx f ;kvksa esa 'kq) jksdM+ izokg B fo kh; f ;kvksa ls jksdM+ izokg 8% _.ki=ksa ds fuxZeu ls izkfIr 1]50]000 & 3000 8% _.ki=ksa ij C;kt pqdk;k IkwoZ o"kks ds ykHkka'k dk Hkqxrku fo kh; f ;kvksa ls iz;ksx esa 'kq) jksdM+ izokg C jksdM+ rFkk jksdM+ rqY; esa 'kq) o`f)@deh A+B+C 3. 91]500 2]34]000 1]41]000 21]000 3]54]000 1]47]000 6]000 90]000 51]000 2]11]500 dk;Z'khy fVIif.k;ka % 1 IykV ds fo ; ij ykHk 'kq) iqLrd ewY; i.e. ldy CykWd ?kVkb;s lafpr gzkl ?kVkb;s fo ; ewY; 54,000 `&40,500 ` & 21,000 ` 7]500 ` ykHk@vk; 2 pkyw o"kZ dk gzkl ewY; gzkl es o`f) tSlk ij fn;k x;k $ csps x;s Iyk.V ij lafpr gzkl 43]200 `$ 40]500 ` 83]700 ` 3 lEif k ds ; ij jksdM+ ckg~; izokg Iyk.V o e'khu ds ykxr ewY; esa o`f) $ Iyk.V ds fo ; dk ldy CykWd 1]80]000 `$ 54]000 ` 2]34]000 ` a izFke 6 ekg dk fo ; 4]80]000 ` izFke 6 ekg ds fo ; dk vkSlr 4]80]000/6 80]000 ` izfrekg lekesyu ls iwoZ dh vof/k 3 ekg i.e. vizSy] ebZ] twu bu rhu ekg dh fc h 80]000 3 = 2,40,000 ` 'ks"k ukS ekg dh fc h 24]00]000 `& 2]40]000 ` = 21]60]000 ` The Institute of Chartered Accountants of India blfy;s fc h dk vuqikr 2]40]000 % 21]60]000 ;k 1 % 9 iz'ui=&1 : ys[kkadu b Ekkg fc h c Ekkg fc h 4. 21 ;g ekurs gq, fd ekfld fc h dk vkSlr x fofHkUu eghuksa dh fc h fuEu izdkj fn[kk ldrs gSa % Tkuojh 1x Qjojh ekpZ vizSy EkbZ Tkwu TkqykbZ vxLr 0.5x 1x .5x 1x 1x 1x flracj 1x 1x Lkekesyu dh vof/k Lkekesyu ls iwoZ dh vof/k Tkuojh ls vizSy rd Lkekesyu ds ckn dh vof/k ebZ ls fnlEcj rd fo ; dk vuqikr 3x : 9x ;k 1 % 3 ekuk fd ekgokjh vkSlr fc h x fofHkUu eghuksa dh fc h dk vkSlr fuEu izdkj fn[kk vizSy EkbZ Tkwu TkqykbZ vxLr 2x 1x 1x .1x 1x flracj 1x vDVwcj 1x uoEcj 20-04-2014 uoEcj fnlEcj 1.5x 1.5x 1x % % % ebZ] 2013 3x 9x ldrs gSa % fnlEcj 1x 1x Lkekesyu dh vof/k % Lkekesyu ls iwoZ dh vof/k vizSy ls twu rd % Lkekesyu ds ckn dh vof/k tqykbZ ls ekpZ rd % fo ; dk vuqikr 4x : 11x ;k 4 % 11 izhr fyfeVsM dh iqLrdksa esa tuZy izfof"V;ka 01-04-2014 vDVwcj Tkuojh 1x Qjojh ekpZ 2x 2x 1 tqykbZ] 2013 4x 11x Lkerk va'k dk vfUre ekax [kkrk Dr. To lerk va'k iwath e.My ds izLrko ds vuqlkj 1]35]000 lerk va'kksa ij vafre ekax ns; 2 izfr va'k 2]70]000 cSad [kkrk 2]70]000 Dr. 2]70]000 To lerk va'k vfUre [kkrk 2]70]000 1]35]000 va'kksa ij vafre ekax izkIr gqbZ IkzfrHkwfr izhfe;e [kkrk Dr. Ikwath lapof ; Chartered [kkrk Dr. The Institute Accountants of India lkekU; lap; [kkrk Dr. 37]500 60]000 1]80]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 22 YkkHk-gkfu [kkrk Dr. To va'k/kkfj;ksa dk cksul [kkrk izR;sd pkj va'kksa ds cnys 1 cksul va'k tkjh djus ds fy, izko/kku va'k/kkfj;ksa dk cksul [kkrk To lerk v'k iwath cksul va'kksa dk fuxZeu Dr. 60]000 3]37]500 3]37]500 3]37]500 30 vizSy] 2014 dk fpV~Bs dk lkjka'k cksul tkjh djus ds ckn vf/kd`r iwath 15,000, 12% iwokZf/kdkj va'k 10 ` okys izfr va'k 1]83]750 lerk va'k 10 ` okys (W.N. 2) fuxZfer ,oa vfHkn k iwath 12]000, 12% iwokZf/kdkj va'k 10 ` okys iw.kZ izn k 1,68,750 lerk va'k 10 ` okys iw.kZ izn k mi;qZDr esa ls 33]750 lerk va'k 10 `okys cksul va'k ds :Ik esa tkjh fd;s Lkap; ,oa vkf/kD; Ikwath lap; ykHk&gkfu [kkrk 1]50]000 18]37]500 1]20]000 16]87]500 52]500 2]40]000 dk;Z'khy fVIif.k;ka % 1 lsch SEBI ds fn'kkfunsZ'k ds vuqlkj cksul tkjh djus ds fy;s izfrHkwfr izhfe;e rFkk iwath lap; dh olwyh dsoy udn gksuh pkfg,A 2 vf/kd`r va'k iwath esa o`f) fuEu izdkj gqb%Z 15]00]000 orZeku esa vf/kd`r va'k iwath tksM+s % lerk va'k/kkfj;ksa dks cksul va'k dk fuxZeu 3]37]500 25% of 13,50,000) 18]37]500 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 5. dsf kvks fyfeVsM dh iqLrdksa esa tuZy izfof"V;ka fooj.k Dr. Lkerk va'k vfUre ekax [kkrk Dr. 4]00]000 To Lkerk va'k iwath [kkrk lerk va'kksa ij vfUre ekax ekaxh xbZ cSad [kkrk Dr. 4]00]000 To Lkerk va'k vfUre ekax [kkrk vfUre ekax dh izkfIr Lkerk va'k iwath [kkrk 100 Dr. 10]00]000 To Lkerk va'k 20 To iqufuZekZ.k [kkrk 100 ` okyh va'k iwath dks 20 ` rd de fd;k 2]00]000 10% izFke _.ki= [kkrk MsfcV Dr. To _.ki=/kkjh [kkrk izFke _.ki= ds 'kks/ku ij ns; 2]00]000 _.ki=/kkjh [kkrk MsfcV Dr. To 13-5% _.ki= [kkrk izFke _.ki= dk 'kks/ku 12% f}rh; 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c jksdM+ rFkk jksdM+ rqY; [(50,000 $4,00,000Accountants &3,00,000] of India The Institute of Chartered 1]90]000 10]000 3]90]000 4]60]000 50]000 11]00]000 iz'ui=&1 : ys[kkadu 25 ys[kksa ij fVIif.k;ka % 1 va'k Ikwath 25,000 lerk va'k 20 ` izfr va'k mles ls 15,000 lerk va'k 20 ` izfr va'k okys O;kikfjd ysunkjksa dks fuxZfer fd;s 2 6. i LFkk;h lEif k;k LFkk;h lEif k;k ?kVkb;s % iqufuZekZ.k ;kstuk ds vUrxZr jkf'k vifyf[kr dh xbZ 5]00]000 7]00]000 5]10]000 1]90]000 lerk rFkk iwokZf/kdkj va'kksa dh la[;k dh x.kuk LFkk;h lEif k;k Lda/k izkI; fcy ; izfrQy 6]40]000 3]85]000 15]000 10]40]000 iwokZf/kdkj va'kksa ds fuxZeu }kjk jkf'k dk fuiVkjk 2]55]000 ` fuxZfer fd;s tkus okys iwokZf/kdkj va'kksa dh la[;k 2,55,000 = 2,550 100 10]40]000&2]55]000 va'k lerk va'kksa ds fuxZeu }kjk jkf'k dk fuiVkjk 7]85]000 ` lerk va'k dk izn k ewY; 8 ` blfy;s fuxZfer fd;s tkus okys lerk va'kksa dh la[;k 7,85,000 8 98,125 va'k The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 26 vfy;k fyfeVsM dh iqLrdksa esa olwyh [kkrk (ii) ` ` To LFkk;h laif k 4]82]000 By Mwcr ,oa lafnX/k _.k To Lda/k 3]87]500 To O;kikfjd izkI; 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By lerk va'k iwath To cxZj fyfeVsM ds 10% iwokZf/kdkj va'k To cxZj fyfeVsM ds lerk va'k [kkrk By vkdfLed lap; 7]85]000 By ykHk&gkfu [kkrk _______ By olwyh [kkrk 10]40]000 2]55]000 6]00]000 1]56]000 1]26]000 1]58]000 10]40]000 cxZj fyfeVsM [kkrk Dr. Cr. 10]40]000 By cxZj fyfeVsM ds 10% iwokZf/kdkj To olwyh [kkrk va'k By cxZj fyfeVsM ds lerk va'k ________ 10]40]000 iii cxZj fyfeVsM dh iqLrdksa eas tuZy izfof"V;ka fooj.k jkf'k 2]55]000 7]85]000 10]40]000 jkf'k O;kikj ; [kkrk Dr. 10]40]000 10]40]000 To lekid vfy;k fyfeVsM [kkrk lEifRRk ysus ds cnys lekid vfy;k fyfeVsM dks ns; ; izfrQy dh jkf'k LFkk;h lEif k [kkrk Dr. 6]40]000 Lda/k [kkrk Dr. 3]85]000 fcy izkI; [kkrk Dr. 15]000 To O;kikj ; [kkrk laThe if k;ka yh xb of Chartered Accountants of India Institute 10]40]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 28 lekid vfy;k fyfEkVsM [kkrk Dr. To 10% iwokZf/kdkj va k iwath [kkrk To lerk va k iwath [kkrk ; izfrQy ds fuiVkjs ds cnys 10% iw.kZ izn k iwokZf/kdkj va k rFkk 10 ` okys lerk va k 8 ` vkaf'kd izn k va kksa dk fuxZeu 10]40]000 2]55]000 7]85]000 18 ebZ dks vk/kkj frfFk ;k 'kwU; ysrs gq, 7. d`".kk dks Hkqxrku ds fy, ysu&nsu dh rkjh[k ns; frfFk jkf'k vk/kkj frfFk ls fnuksa dh la[;k Xkq.kuQy 1 2 3 4 5 18 vizSy 18 ebZ 9]000 0 0 15 ebZ 15 twu 10]500 28 2]94]000 16 twu 16 tqykbZ 12]000 59 7]08]000 31]500 xq.kuQy ;ksx vfHkuo dks ns; jkf'k dk 10]02]000 vfHkuo ds Hkqxrku ds fy, bl dsl esa Hkh vk/kkj frfFk 18 ebZ gksxh ysu&nsu dh rkjh[k ns; frfFk jkf'k vk/kkj frfFk ls fnuksa dh la[;k Xkq.kuQy 1 2 3 4 5 23 vizSy 23 ebZ 7]800 5 39]000 24 ebZ 24 twu 7]500 37 2]77]500 15]300 dqy xq.kuQy 3]16]500 d`".kk dks ns; jkf'k 10]02]000 & 3]16]500 6]85]500 ` The Chartered Accountants India 16]200 ` &15,300 of vfHkuo dks ns;Institute vkf/kD; of jkf'k 31,500 d`".kk ds xq.kuQy dk vfHkuo ij vkf/kD; iz'ui=&1 : ys[kkadu 29 vk/kkj frfFk ls fnuksa dh la[;k fuiVkjs dh rkjh[k rd = 6,85,500 = 42 fnu 16,200 blfy;s] 18 ebZ ds ckn fuiVkjs dh rkjh[k ds fy, 42 fnu i.e. 29 twu dks d`".kk }kjk vfHkuo dks 16]200 ` dk Hkqxrku dj [kkrs dk fuiVkjk djuk gSA B dk pkyw [kkrk A ds lkFk 30 twu] 2012 dks lekIr vof/k ds fy;s 8. Rkkjh[k fooj.k jkf'k fnu xq.kuQy Rkkjh[k 2012 1 tu- fooj.k To 'ks"k yk;s 18 tu- By 600 182 1]09]200 11 125 164 20]500 400 140 56]000 300 105 31]500 700 46 32]200 Qjojh By cSad [kkrk 520 171 88]920 14 Qjojh fcy 615 62 [kkrk 38]130 twu To C;kt [kkrk izkI; By vizSy To fo ; [kkrk 30 xq.kuQy fo ; okilh tu- To fo ; [kkrk 29 fnu 2012 vkxs 11 jkf'k ns; frfFk 17 15-75 ekpZ 15 ebZ By jksdM+ 30 twu By xq.ku& Qy dk 'ks"k By 96]050 'ks"k vkxs ys x;s 225-75 &&&&&& &&&&&& &&&&&& &&&&&& 1,750-75 2]36]250 1,750.75 2]36]250 C;kt dh x.kuk & C;kt 96050 6 = ` 15.75 366 10 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 30 dqy nsunkj [kkrk 9. fooj.k 2013 fooj.k 2013 1 vizSy To 'ks"k vkxs yk;s 20]000 By 'ks"k vkxs yk;s 30 vizy S To fo ; m/kkj 19]000 By jksdM+ To dqy ysunkj cspku fd;s x;s fcyksa dk vuknj.k To izkI; fcy vuknj.k To C;kt To 'ks"k vkxs ys x;s By cV~Vk By izkI; fcy 300 400 14]100 900 3]000 By dqy ysunkj gLrkarj.k By 'ks"k vkxs ys x;s 300 600 21]280 30 450 _____ 40]180 10. _____ 40]180 fVIif.k;ka % 1. izkI; fcy ij cV~Vk rFkk udn fo ; dqy nsunkj [kkrs esa ugha fn[kk;s tk;saxsA 2. cspku fd;s x;s fcyksa ds vuknj.k rFkk gLrkarj.k dqy nsunkj [kkrs esa fn[kk;s tk;saxsA Vkbxj Dyc izkfIr ,oa Hkqxrku [kkrk 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s izkfIr;ka To izkjfEHkd 'ks"k % Hkqxrku By Lodh; lEif k 60]000 gLrL; jksdM+ 900 By fdjk;k 4]800 cSad esa jksdM+ 48]840 By nj ,oa dj 7]560 To pank 1]24]260 By eqnz.k ,oa LVs'kujh The Accountants of India To esy k iz kfIrInstitute of Chartered14 ]400 By fofo/k O;; 2]820 10]700 iz'ui=&1 : ys[kkadu To oSjk;Vh 'kks izkfIr 'kq) To C;kt 31 25]620 By etnwjh 5]040 1]380 By esyk [kpZ To 'kjkc [kkus ls olwyh 44]700 By lfpo dk ekuns; 22]000 By 'kjkc [kkus dk ; To iqjkuh dkj dh fc h ls Hkqxrku 18]000 izkfIr 14]340 34]620 By ejEer 1]920 By u;h dkj 93]600 By vafre 'ks"k gLrL; jksdM+ NIL cSad 'ks"k ______ 20]700 2]78]100 2]78]100 vk;&O;; [kkrk 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s O;; vk; To fdjk;k 4]800 By Pkank To nj ,oa dj To Ekqnz.k ,oa LVs'kujh 7]560 2]820 To ejEer 5]040 To Lkfpo dk ekuns; To Ektnwjh 6]060 dkj @ 20% of 93,600 18]720 ?kVkb;s% 31-3-+13 10]700 dks ns; 1]920 By esys ls vkf/kD;% Eksys ls izkfIr ?kVkb;s% esys ds [kpsZ 24]780 By oSjkbVh 'kks ls vkf/kD; 5]880 1]30]140 24]000 To fofo/k O;; To gzkl Lodh; lEif k @ 5%* tksfM+;s % 31-03-14 dks ns; 1]24]260 The Institute of Chartered Accountants of India 7]200 1]22]940 14]400 14]340 60 25]620 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 32 To vk; dk O;; ij vkf/kD; By C;kt 1]380 86]980 By 'kjkc [kkus ls ykHk 12]000 (W.N.2) By dkj dh fc h ls 6]600 ykHk (W.N.3) 1]68]600 1]68]600 * [(1,74,000 1,12,800) 0.05 + 60,000 0.05] dk;Z'khy fVIif.k;ka % 1. 'kjkc [kkus ds ; dh x.kuk 'kjkc ysunkj [kkrk Dr. To cSd a [kkrk To 'ks"k vkxs ys x;s Cr. 34]620 By 'ks"k vkxs yk;s 3]540 2]580 By 'kjkc [kkuk ls ykHk 37]200 2. 33]660 37]200 'kjkc [kkus ls ykHk 'kjkc [kkus ls olwyh ?kVkb;s : 'kjkc [kkus esa iz;qDr lkexzh izkjafHkd Lda/k tksfM+;s % ; 44]700 4]260 33]660 37]920 ?kVkb;s% vafre Lda/k 5]220 32]700 12,000 3. dkj dh fc h ls ykHk Ikqjkuh dkj dh fc h ls vk; ?kVkb;s% iqjkuh dkj dk vifyf[kr ewY; 73,140 & 61,740 The Institute of Chartered Accountants of India 18]000 11]400 6]600 iz'ui=&1 : ys[kkadu 11. a 33 fLFkfr fooj.k 31 ekpZ] 2013 nkf;Ro lEif k;k Ikwath 'ks"k jkf'k fofo/k ysunkj 1]61]700 Ek'khujh 1]10]000 2]750 Lda/k 10]450 nsunkj cSad esa jksdM+ WN1 gLrLFk jksdM+ 550 42]350 1]100 1]64]450 b 1]64]450 rhu eghus ds fy;s gkfu dh x.kuk 01-01-2013 ls 31-03-2013 31-03-2013 dks iwath 1]61]700 TkksfM+;s % 3 eghus dk vkgj.k 770 1]62]470 ?kVkb;s% 01-01-2013 dks iwath 3 eghus ds fy;s gkfu c 1]65]000 2]530 fLFkfr fooj.k 31-03-2014 nkf;Ro Ikwath fofo/k ysunkj lEif k 1]80]400 Ek'khujh 1]650 TkksfM+;s% o`f) Lda/k nsunkj cSad esa jksdM+ W.N.2 gLrLFk jksdM+ 1]82]050 The Institute of Chartered Accountants of India 1]10]000 33]000 1]43]000 15]950 1]100 20]350 1]650 1]82]050 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 34 d 31-03-2014 dks lekIr gksus okys o"kZ ds fy;s ykHk&gkfu dk fooj.k fooj.k 31-03-2014 dks iwath 1]80]400 tksfM+;s % vkgj.k 385 12 4]620 1]85]020 ?kVkb;s % 31-03-2013 dks iwath 31-03-2014 dks lekIr gksus okys o"kZ ds fy;s 'kq) ykHk 1]61]700 23]320 dk;Z'khy fVIif.k;ka % 1 31-03-2013 dks cSad 'ks"k 01-01-2013 dks cSad 'ks"k 2 1]65]000 ?kVkb;s% 01-01-2013 ls 31-03-2013 rd fudklh 31-03-2013 dks 'ks"k 31-03-2014 dks cSad 'ks"k 01-04-2013 dks 'ks"k tksfM+;s % o"kZ ds nkSjku tek 1]22]650 42]350 42]350 1]26]500 1]68]850 ?kVkb;s % o"kZ ds nkSjku fudklh 31-03-2014 dks cSad 'ks"k 12. 1]48]500 20]350 okilh dEI;wVj dh dher 2 okilh dEI;wVj dk fdjk;k ; ewY; 2 dEI;wVj 5000 + ( 8 2500 ) 50]000 ` okilh dEI;wVj dk ykxr ewY; okilh dEI;wVj dh dher 50,000 100 = 40,000 ` 125 40,000 50% = 20,000 ` The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu vYQk fyfeVsM dh iqLrdksa esa IksjxksV fyfeVsM ds 13-5% _.ki=ksa esa fofu;ksx 31 ekpZ o 30 flrEcj dks C;kt ns; 13. fnukad vafdr ewY; fooj.k C;kt jkf'k fnukad 2013 1 35 ebZ 1 vxLr fooj.k vafdr ewY; C;kt jkf'k 2013 To cSad 5]00]000 5]625 5]19]375 30 To cSad 2]50]000 11]250 2]45]000 1 vDVwcj To flrEcj By cSad 6 ekg dk ykHk&gkfu C;kt [kkrk 2]167 1 vDVwcj By 31 fnlEcj To ykHk&gkfu [kkrk 31 cSad 50]625 2]00]000 2]06]000 fnlEcj By 'ks"k 52]313 vkxs ys x;s 7]50]000 69]188 7]66]542 5]50]000 18]563 5]60]542 7]50]000 69]188 7]66]542 uksV % ykxr ewY; cktkj ewY; ls de gSA blfy;s _.ki=ksa dks ykxr ewY; ij vkxs ys tk;k x;kA dk;Z'khy fVIif.k;ka % 1. 1 ebZ] 2013 dks ` 5]00]000 ds ; ij ekg vizy S ] 2013 dk C;kt pqdk;k tks fd ; ewY; dk fgLlk gS % 5,00,000 13.5% 1 / 12 = 5,625 ` 2. 30 flrEcj] 2013 dks C;kt izkIr gqvk 5]00]000 ij 5,00,000 13.5% 1 / 2 = 33,750 ` 2]50]000 ij 2,50,000 13.5% 1 / 2 = 16,875 ` 3. dqy 50]625 ` 1 vxLr] 2013 dks 2]50]000 ` ds ; ij vizSy] 2013 ls tqykbZ] 2013 rd C;kt pqdk;k tks fd ; ewY; dk fgLlk gS % 2,50,000 13.5% 4 / 12 = 11,250 ` The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 36 4. _.ki=ksa ds fo ; ij gkfu vf/kxzg.k djus dh ykxr (5,19,375 + 2,45,000) 2,00,000 2]03]833 ` ?kVkb;s % fo ; ewY; (2,000 103) 2]06]000 ` 7,50,000 5. fo ; ij ykHk 'ks"k _.ki=ksa dh ykxr 2]167 ` (5,19,375 + 2,45,000) 5,50,000 7,50,000 6. 5]60]342` vDVwcj ls fnlEcj 2013 rd dh vof/k ds _.ki=ksa ds vafre 'ks"k ij C;kt vkxs ys tk;k x;k vftZr vk; 5,50,000 13.5% 3 / 12 = 18,563 ` Lekjd O;kikj [kkrk 01-01-2013 ls 30-06-2013 rd dh vof/k ds fy, 14. To izkjfEHkd LVkWd By fo ; 01-01-2013 To ; 1]50]000 9]50]000 ?kVkb;s% okilh (12]500 To vkod xkM+h HkkM+k To etnwjh To ldy ykHk 11]50]000 ?kVkb;s % fo ; okilh (40,000 11]10]000 9]37]500 By vafre LVkWd 17]500 'ks"k jkf'k 2]80]000 7]500 2]77]500 25% of 11,10,000 13]90]000 The Institute of Chartered Accountants of India 13]90]000 iz'ui=&1 : ys[kkadu 37 u"V gq, eky dk [kkrk To O;kikj [kkrk 2]80]000 By vof'k"V eky [kkrk 20]000 By ks"k c/d nkos ds fy, 2]60]000 2]80]000 2]80]000 nkos dk fooj.k Ekn Ykkxr gzkl vof'k"V ewY; nkok A B C D (E=B-C-D) LVkWd 2]80]000 Hkou midj.k 3]75]000 75]000 20]000 2]60]000 1]25]000 $ 9]375 4]000 2]36]625 22]500 $ 5]625 2]500 44]375 5]41]000 15. a iquewZY;kadu [kkrk fnukad fooj.k 2014 vizSy fnukad fooj.k 2014 IykaV ,oa vizSy By Hkwfe ,oa Hkou e'khu 12]000 By fofo/k ysunkj 4]000 To Ekky dk Lda/k By jksdM+ rFkk cSad [kkrk To Mwcr ,oa lafnX/k _.kksa Lka;qDr chek ds fy, ikWfylh dk vk;kstu 1]100 leiZ.k To Ikwath [kkrk iquewZY;kadu ij ykHk gLrkarfjr fd;k of Chartered Accountants of India The Institute To 12]000 4]000 15]100 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 38 Mr. A 2@7 4]000 Mr. B 3@7 6]000 Mr. C 2@7) 4]000 14]000 31]100 b 31]100 [kkrsnkjksa dk iwath [kkrk fooj.k A B C fooj.k To v dk iwath yk;s B C By 'ks"k vkxs [kkrk& A [;kfr & 2]000 6]000 By iqu% To jksdM+ rFkk ewY;kadu [kkrk cSad [kkrk 50% cdk;k dk Hkqxrku 4]000 6]000 4]000 By Ck o l dk 26]000 & & To v dk _.k 50% gLrkarj.k To 'ks"k vkxs ys x;s 40]000 60]000 40]000 iwath [kkrk & [;kfr 8]000 By jksdM+ 26]000 70]000 70]000 cSad [kkrk jkf'k O;kikj esa ykbZ ks"k jkf k 52]000 72]000 76]000 The Institute of Chartered Accountants of India 6]000 32]000 52]000 72]000 76]000 iz'ui=&1 : ys[kkadu c To 'ks"k vkxs yk;s To iquewZY;kadu [kkrk & Lka;qDr chek ikWfylh dk leiZ.k ewY; To c dk iwath [kkrk To l dk iwath [kkrk d nkf;o lk>snkjksa dk iwath [kkrk % feLVj c feLVj l feLVj v dk _.k [kkrk fofo/k ysunkj 39 jksdM+ o cSad [kkrk 14]000 By v dk iwath [kkrk 50% cdk;k pqdk;k By ks"k vkxs ys x;s 15]100 6]000 32]000 67]100 eSllZ c o l dk fpV~Bk 01-04-2014 lEif k;ka Hkwfe ,oa Hkou tksfM+;s % 20%o`f) 70]000 IykaV ,oa e'khu 70]000 1]40]000 ?kVkb;s% 30% gzkl Ekky dk Lda/k 26]000 ?kVkb;s % voewY;u 16]000 fofo/k nsunkj ?kVkb;s % Mwcr _.k ds fy, vk;kstu 5% jksdM+ o cSad 'ks"k 1]82]000 26]000 41]100 67]100 60]000 12]000 72]000 40]000 12]000 28]000 24]000 4]000 20]000 22]000 1]100 20]900 41]100 1]82]000 dk;Z'khy fVIif.k;ka % [;kfr dk lek;kstu QeZ dh [;kfr feLVj v dk fgLlk 2@7 Ck o l dk Qk;nk vuqikr Gaining Ratio B 1@2 & 3@7 1@14 C 1@2 & 2@7 3@14 of Chartered Accountants of India c % l The 1 % Institute 3 28]000 8]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 40 blfy;s c ogu djsxk l ogu djsxk 16. 3/ 4 8,000 = 6,000 ` cktkj esa cgqr lkjs ys[kkadu lkW Vos;j miyC/k gSaA O;olk; dh vko';drk ds vuqlkj ys[kkadu lkW Vos;j dk pquko djuk ,d dfBu dk;Z gSA dqN pquko djus ds fuEu vk/kkj gks ldrs gSa % 1. O;olk; dh vko';drk dh iwfrZ djuk % dqN iSdstst esa nwljksa dh rqyuk esa dk;Z djus dh lqfo/kk vf/kd miyC/k gksrh gSA srk viuh vko';drkuqlkj nh miyC/k lqfo/kkvksa ls feyku djsA 2. 3. 4. 5. 6. 17. 1/ 4 8,000 = 2,000 ` a izfrosnu dh iw.kZrk % dqN iSdstst vfrfjDr izfrosnu dh lqfo/kk iznku djrs gS ;k izfrosnu nwljksa dh rqyuk esa vf/kd vko';drk dh iwfrZ djrs gSaA vklku mi;ksx % dqN iSdstst cgqr foLr`r gksrs rFkk nwljksa dh rqyuk esa d"Vnk;h gksrs gSA ykxr % fu.kZ; ysus esa ctV ,d egRoiw.kZ ?kVd gksrk gSA vf/kd lqfo/kk okys iSdstst dks viuk ugha ldrs gS D;ksafd fu"ks/kkRed ykxr vf/kd vkrh gSA fo srk dh izflf) % fdlh Hkh lkW Vos;j dh lQyrk ds fy;s fos srk dk lg;ksx t:jh gSA ,d LFkk;h vPNh izflf) okys fo srk dks izkFkfedrk nsuh pkfg,A yxkrkj viMsV % dkuwu esa cgqr rsth ls ifjorZu gksrs gSaA fcuk viMsV okys fo srk dh vis{kk viMsV okys fo srk dks izkFkfedrk nsuh pkfg,A dEiuh ys[kk ekud fu;e] 2006 ds vuqlkj ^^y?kq ,oa e/;e Js.kh dEiuh^^ SMC dk vk'k; ,d dEiuh % i ii iii iv v ftldh _.k ;k va k iwath fdlh Hkkjrh; ;k Hkkjr ds ckgj LVkWd ,Dlpsat esa lwphc) ugha gS ;k lwph;u dh izf ;k esa ugha gSA tks cSad] fo kh; laLFkk;sa ;k chek dEiuh ugha gSA ftldk VuZvksoj vU; vk; dks NksMrs gq, xr o"kZ ls rqjUr iwoZ 50 djksM+ :Ik;s ls vf/kd ugha gSA ftldk m/kkj tek fu{ksi dks kkfey djrs gq, xr o"kZ ls rqjUr iwoZ ds xr Ok"kZ esa fdlh Hkh le; 10 djksM+ ` ls vf/kd ugha gS rFkk ,slh dEiuh tks y?kq ,oa e/;e Js.kh dh dEiuh ugha gS mldh lw=/kkjh ,oa lgk;d dEiuh ugha gSA Li"Vhdj.k % ,d dEiuh y?kq ,oa e/;e Js.kh dEiuh ds fy;s ;ksX; gksxh ;fn The Institute of Chartered Accountants of India lEcfU/kr vof/k ds vUr esa mYysf[kr 'krks dks larq"V dj nsrh gSA iz'ui=&1 : ys[kkadu i b (c) 41 y?kq ,oa e/;e Js.kh dEiuh SMC dh ifjHkk"kk dk fcUnq V ds vuqlkj ;fn og lw=/kkjh ,oa lgk;d dEiuh ugha gS ,slh nwljh dEiuh dh tksfd Lo;a y?kq ,oa e/;e Js.kh SME ugha gSA ;|fi , izkbosV fyfeVsM yanu LVkWd ,Dlpsat esa lwph;r nwljh dEiuh tks y?kq ,oa e/;e Js.kh SMC ugha gS dh lgk;d dEiuh gSA , izkbosV fyfEkVsM y?kq ,oa e/;e Js.kh dEiuh SMC ugha gS bl dsl esa mldk m/kkj egRoiw.kZ ugha gSA ii y?kq ,oa e/;e Js.kh dEiuh SMC dh ifjHkk"kk ds fcUnq III ds vuqlkj ,d dEiuh y?kq ,oa e/;e Js.kh SMC gks ldrh gS ;fn mldk VuZvksoj ` 50 djksM+ rFkk m/kkj ` 10 djksM+ ls vf/kd ugha gSA VuZvksoj dh x.kuk esa vU; vk; 'kkfey ugha dh tk;sxhA ;|fi c izkbosV fyfeVsM dk VuZvksoj ` 45 djksM+ rFkk m/kkj dh jkf'k ` 9 djksM+ gSA ;g ifjHkk"kk dks larq"V djrh gS blfy;s y?kq ,oa e/;e Js.kh dEiuh SMC esa oxhd`r dj ldrs gSaA ys[kk ekud&1 A.S. 1 ds vuqlkj ys[kk uhfr esa ,sls ifjorZu dks ftudk pkyw Ok"kZ esa ;k vkus okys o"kks esa egRoiw.kZ izHkko iM+s mudks izdV fd;k tkuk pkfg;sA ys[kkadu uhfr ds ifjorZu ds dsl esa ftudk pkyw o"kZ dh vof/k esa egRoiw.kZ izHkko iMrk gSA ;fn ifjorZu ls fo kh; fooj.k i= esa dksbZ en ftruh jkf k ls izHkkfor gksrk gS rks ml jkf k dks r; dj crkuk pkfg,A ;fn ;g jkf k iw.kZ :Ik ls ;k vkaf kd :Ik ls Kkr ugha dh tk lds rks ml rF; dks crkuk pkfg,A rn~uqlkj ifjorZu rFkk mldk izHkko ys[kksa dh fVIif.k;ksa esa lgh rjhds ls crk;k tkuk pkfg,A ys[kksa ij fVIif.k;ka % i o"kZ ds nkSjku mRiknu esa xgu o`f) djus okys rjhdksa esa iwath is'k dh xbZA dEiuh us gzkl dh i)fr esa ifjorZu djus dk fu'p; fd;k ekxr gzkl ds LFkku ij lh/kh js[kk i)frA bl ifjorZu ds ifj.kkeLo:Ik ` 27 djksM+ dk izko/kku fd;k x;k tks iqjkuh nj ls iqjkus rjhds ls olwy dh xbZ jkf'k ls ` 18 djksM+ de FkhA bl lhek rd dEiuh dk o"kZ dk ykHk c<+ x;kA ii xr ikap o"kks esa fofu;ksx ds ewY;ksa esa LFkk;h :Ik ls fxjkoV ds dkj.k ` 10 djksM+ dk vk;kstu djus dk fu'p; fd;kA bl vk;kstu ds dkj.k iqLrdksa esa fn[kk;s x;s ykHk esa ` 10 djksM+ dh deh gks xbZA i laLFkk }kjk ewrZ mn~ns'; ;k vewrZ vf/kdkj rFkk Hkfo"; esa mRiUu gksus okys TheykHk Institute of Chartered Accountants of India dk vf/kdkj gh lEif k dgykrk gSA vYQk fyfEkVsM bu [kkyh cksryksa dks fufonk vkeaf=r djds cspsxkA bldk rkRi;Z bl fc h ij b.VjehfM,V (IPC) ijh{kk % ebZ 2014 42 18. a Hkfo"; esa ykHk vftZr gksus dh laHkkouk gSA blfy;s [kkyh cksry dEiuh dh lEif k gSA ii A.S. 2 ys[kk ekud 2 ^Lda/k dk ewY;kadu^A lkekU;r% O;kikj esa cspus ds fy;s j[kk x;k eky Lda/k dgykrk gSA fpV~Bs dh rkjh[k dks miyC/k [kkyh cksrys]a dEiuh dk Lda/k gSA vYQk fyfeVsM egRoiw.kZ izHkko iM+us okys O;ogkjks dk foLr`r ys[kk i)fr viukrh gSA blfy;s [kkyh cksryksa dks jn~nh ugha ekuk tk ldrk gSA ys[kk ekud 2 ds vuqlkj budk Lda/k ds :Ik esa ewY;kadu djuk pkfg;sA ys[kk ekud 6 ^^gzkl ys[kkadu^^ ds fcUnq 15 ds vuqlkj tc gzkl i)fr esa ifjorZu fd;k tkrk gS rks u;s rjhds ls gzkl dh iqu% x.kuk ml frfFk ls dh tk;sxh tc ls lEif k dke esa ykbZ xbZ FkhA ,slk djus ls iwoZ mRiUu gksus okyk vkf/kD; vFkok deh ml o"kZ ds ykHk&gkfu [kkrs esa lek;ksftr dh tk;s ftlesa gzkl fof/k cnyh xbZ gSA gzkl fof/k eas ifjorZu ds dkj.k vkf/kD;@deh dh x.kuk 01-04-2012 dks Iyk.V dk ; ewY; 2]00]000 ?kVkb;s % lh/kh js[kk fof/k SLM) ds vk/kkj ij 2012&13 dk gzkl 2]00]000 7 31-03-2013 dks 'ks"k 28]571 1]71]429 28]571 ?kVkb;s % 2013&14 dks gzkl 2]00]000 7 31-03-2014 dks 'ks"k 1]42]858 ekxr gzkl fof/k WDV) ds vk/kkj ij iqLrdksa dk ewY; 1]44]500 lh/kh js[kk fof/k SLM) ds vk/kkj ij iqLrd ewY; 1]42]858 deh 1]642 ykHk&gkfu [kkrs ls 1642 dh deh dks pktZ djuk pkfg;sA blfy;s laLFkk }kjk fd;k x;k ys[kkadu O;ogkj xyr gSA vr% iqLrd ewY; ` 1]44]500 dks e khu ds 'ks"k thou dky i.e. 5 o"kZ esa vifyf[kr ugha djuk pkfg;sA uksV % ;g ekuk x;k gS fd tc dEiuh ekxr gzkl fof/k ds LFkku ij lh/kh js [kk fof/k esa ifjorZ djrh gS Accountants rks gzkl dh iqof uxZ .kuk thou dky ds vk/kkj ij The Institute of u Chartered India dh tk;sxh u fd ekxr gzkl dh nj ds vk/kkj ijA iz'ui=&1 : ys[kkadu b (i) 43 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s ykHk&gkfu dh x.kuk fuekZ.k dh dqy vuqekfur ykxr 1250$250$1750 ?kVkb;s % dqy Bsdk ewY; laHkkfor gkfu dks [kpZ ds :Ik esa ys fy;k tk;s djksM+ 3]250 2]400 850 ys[kk ekud 7 la kksf/kr 2002 ^^fuekZ.kh Bsds^^ ds fcUnq 35 ds vuqlkj tc ;g laHkkfor gks fd Bsds dh ykxr Bsds dh vk; ls vf/kd gksxh rks laHkkfor gkfu dks rqjUr [kpsZ ds :Ik esa ekU;rk ys ysuh pkfg;sA (ii) v)Z fufeZr Bsdk i.e. vc rd ykxr djksM+ Ikzekf.kr dk;Z 1]250 vIkzekf.kr dk;Z 250 1500 (iii) 19. a b dqy Bsdk ewY; dk vuqikr ftldks vk; dh ekU;rk nh tk;sA fuekZ.k dh dqy vuqekfur ykxr dk Bsds dh iw.kZrk dk izfr kr (1,500/3,250) 100 = 46.15% vc rd vk; eku yh tk, 46.15% of ` 2, 400 djksM+ 1,107-60 djksM+ ` ;g O;ogkj dh okLrfodrk ,oa lkjka'k gS fd laif k dk ykHkdkjh fgr gLrkarfjr dj fn;k x;k ;|fi dkuwuh VkbZVy LFkkukUrj.k dh dk;Zokgh ckdh gSA , fyfeVsM dks mldks fo ; ds :Ik esa ys[kk djrs gq, ` 20 yk[k ykHk&gkfu [kkrs esa ekU;rk nsrs fn[kkuk pkfg,A fpV~Bs ls Hkou dh jkf'k gVk nsuh pkfg,A ys[kk ekud 10 ^^LFkk;h lEif k dk ys[kkadu^^ ds fcUnq 12 ds vuqlkj] ;fn [kpkZ orZeku lEif k Hkfo"; ls mRiUu gksus okys ykHk esa o`f) djrk gS rks lEif k ds ldy iqLrd ewY; esa 'kkfey djuk pkfg;sA blfy;s] fn;s gq, dsl ds vUrxZr ` 2]50]000 fu;fer ejEer rFkk ` 75,000 e khu ds ,d fgLls ds iquZLFkkiu ij O;; dks ykHk&gkfu [kkrs ls pktZ djuk The Institute Chartered Accountants India pkfg,A e khu dsof vU; fgLls ij ` 5]00]000of[kpZ fd;s x;s ftlls e khu dh dk;Z dq kyrk esa o`f) gksxh blfy;s mldks iawthd`r djuk pkfg;sA b.VjehfM,V (IPC) ijh{kk % ebZ 2014 44 20. a ,Dl fyfeVsM us okbZ fyfEkVsM ds lerk va kksa esa 600 yk[k ` fofu;ksx fd;sA mlesa ls 50% nh?kZdkyhu fofu;ksx ds :Ik esa j[kus dk bjknk gS i.e. 300 yk[k ` rFkk ks"k vLFkk;h pkyw fofu;ksx ds :Ik eas 300 yk[k `A ;FkkFkZrk dks fcuk /;ku esa j[krs gq, fd fofu;ksx dsoy 3 eghus 01-01-2014 ls 31-03-2014 rd ,Dl fyfeVsM ds ikl FkkA ys[kk ekud 13 bl ckr ij tksj nsrh gS fd fofu;ksxdrkZ ds bjknksa ij pkyw ;k nh?kZdkyhu oxhZdj.k fuHkZj djrk gSA ;|fi nh?kZdkyhu fofu;ksx cktkj ;ksX; gks ldrk gSA nh gqbZ ifjfLFkfr esa 31-03-2014 dks bl izdkj ds lHkh fofu;ksx dk olwyh ewY; 200 yk[k ` gS ftlesa ls 100 yk[k ` pkyw fofu;ksx rFkk 'ks"k 100 yk[k ` nh?kZdkyhu fofu;ksx ls lEcfU/kr gSA ys[kk ekud 13 fofu;ksx dk ys[kkadu ds vuqlkj pkyw fofu;ksx dh jkf'k ykxr rFkk mfpr ewY; ls de gSA pkyw fofu;ksx ls lEcfU/kr cktkj ekStwn gSA lkekU;r% cktkj ewY; mfpr ewY; dk loksZ ke izek.k ekuk tkrk gSA rnuqlkj vLFkk;h pkyw fofu;ksx dk olwyh ewY; 100 yk[k ` fofu;ksx dk ewY; fn[kkuk pkfg;sA pkyw fofu;ksx ds fofu;ksx ewY; esa 200 yk[k ` dh deh dks ykHk&gkfu [kkrs esa 'kkfey djuk pkfg;sA izeki vkxs dgrs gS fd nh?kZdkyhu fofu;ksx dks lk/kkj.kr% ykxr ewY; ij fn[kkrs gSaA ;|fi nh?kZdkyhu fofu;ksx esa vLFkk;h deh ds vykok vU; dksbZ deh vkrh gS rks deh dks ekurs gq, ewY; esa deh dh ekU;rk nsuh pkfg,A okbZ fyfEkVsM dkWihjkbV ds ,d dsl esa gkj x;k ftlls mlds vius fgLls ds 'ks;j ds olwyh ewY; esa ,d frgkbZ deh vkus dh laHkkouk gS] tks ,d egRoiw.kZ jkf k gSA dsl gkjus ds ifj.kkeLo:Ik nh?kZdky esa O;kikj rFkk dEiuh dh dk;Z{kerk ij izHkko IkMsxkA rnuqlkj ;g mfpr gksxk fd nh?kZdkyhu fofu;ksx dk ewY; 200 yk[k ` de dj fn;k tk;s rFkk fofu;ksx 100 yk[k ` fn[kkuk pkfg;sA ;g ckr /;ku j[krs gq, fd vLFkk;h deh ds ctk; va kksa ds ewY; esa deh gqbZ gSA nh?kZdkyhu fofu;ksx ds ewY; eas 200 yk[k ` dh deh dks ykHk&gkfu [kkrs es kkfey djuk pkfg;sA b ; izfrQy 5,00,000 11 = 55,000 va k 10 ` Ikzfr va k 10 ?kVkb;s % ,Dl fyfeVsM dEiuh dh va k iwath lkekU; lap; ds }kjk vUrj dk lek;kstu The Institute of Chartered Accountants of India 55]00]000 50]00]000 5]00]000

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