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CA IPCC : Revision Test Paper (with Answers) - ACCOUNTING (Hindi) May 2015

48 pages, 31 questions, 0 questions with responses, 0 total responses,

CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi

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M:\CA_2015\RTP May 2015\IPPC Gr-I\Paper-1 Accounting\Ist\Sunil Kumar\21-3-2015 M:\CA_2015\RTP May 2015\IPPC Gr-I\Paper-1 Accounting\IInd\Sunil Kumar\06-4-2015 iz'ui= 1 % ys[kkadu (PAPER 1 : ACCOUNTING) Hkkx I : ebZ] 2015 dh ijh{kk esa ykxw gksus ;k ykxw ugha gksus dks n'kkZrh mn~?kks"k.kk,a (A) (B) ebZ] 2015 dh ijh{kk es ykxw xSj&fuxeh; Lrj II laLFkkuksa dks oxhZd`r djus ds vk/kkj esa iqujh{k.k % gky gh esa dj vads{k.k lhek esa 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+ ` }kjk ICAI }kjk 7 ekpZ] 2013 dks tkjh mn~?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 gksxhA dEiuh vf/kfu;e] 2013 % 30 flrEcj] 2014 rd ?kksf"kr dEiuh vf/kfu;e] 2013 ls lEcfU/kr /kkjk, ebZ] 2015 dh ijh{kk es ykxw gksaxhA ebZ] 2015 dh ijh{kk esa ykxw ugha dEiuh ekeyksa ds ea=ky; MCA) }kjk tkjh ys[kk ekud f}rh; % 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 gSaA ;s ys[kk ekud f}rh; ebZ] 2015 dh ijh{kk esa cSBus okys Nk=ksa ij ykxw ugh gksaxsA Hkkx II : iz'u ,oa m kj (PART II : QUESTIONS AND ANSWERS) dEiuh dk fo kh; fooj.k 1. (a) crkb;s] dEiuh vf/kfu;e] 2013 dh vuqlwph III ds vuqlkj fuEu [kkrs fpV~Bs ds fdl 'kh"kZd esa oxhZd`r fd;s tk;saxs% i fuxZfer va'k iwath ls vf/kd va'k vkosnu ij izkIr jkf'kA ii vn k va'k fodYi [kkrkA iii vn k ifjiDo _.ki= rFkk mu ij vftZr C;ktA iv va'k rFkk vU; vkaf'kd izn k fofu;ksx ij cdk;k nkf;RoA v vn k ekaxsaA The Institute of Chartered Accountants of India 2 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 (b) vi foLrkj ds nkSjku vn`'; lEif k;kaA vii va'k vf/ki= ds cnys izkIr jkf'kA ,Dl fyfeVsM ,d xSj&fofu;ksxh dEiuh ds fpV~Bs ls fuEu lkjka'k izkIr fd;s% 31 ekpZ] 2015 dks fpV~Bk laf{kIr nkf;Ro vf/kd`r iwath 15]000] 14% iwokZf/kdkj va'k 100 ` okys 1]50]000 lerk va'kk 100 ` okys ` 15]00]000 1]50]00]000 1]65]00]000 fuxZfer ,oa vfHkn k iwath 15]000] 14% iw.kZ n k iwokZf/kdkj va'k 100 ` okys 1]20]000] lerk va'k 100 ` okys 80 ` izn k Ikwath lap; 1]50]000 ` iqueZwY;kadu lap; izfrHkwfr izhfe;e 15% _.ki= vlqjf{kr _.k % ,d o"kZ ds ckn ns; lkoZtfud tek va'k] _.ki= bR;kfn esa fofu;ksx YkkHk-gkfu [kkrk MsfcV 'ks"k (c) 15]00]000 96]00]000 1]95]000 50]000 65]00]000 3]70]000 75]00]000 15]25]000 dEiuh vf/kfu;e] 2013 dh vuqlwph V ds izko/kku ds vuqlkj izHkkoh Effective iwath dh x.kuk dhft;sA ;wVjk fyfeVsM ds 31 ekpZ] 2015 ds vkfFkZd fpV~Bs es ^^lap; ,oa vkf/kD;^^ esa fuEu ensa Fkha& jkf'k yk[k ` izfrHkwfr izhfe;e [kkrk 80 Ikwath lap; 60 lkekU; lap; 90 ml rkjh[k dks lafpr gkfu 250 yk[k ` Fkh ftldks ^^ykHk-gkfu fooj.k^^ 'kh"kZd ds vUrxZr fpV~Bs ds lEif k i{k esa fn[kk;k x;k FkkA dEiuh vf/kfu;e] 2013 dh vuqlwph III ds vuqlkj bl en dh 'kq)rk ij fVIi.kh dhft;sA The Institute of Chartered Accountants of India iz'ui= 1 : ys[kkadu 3 udn izokg fooj.k i= 2. ih D;w fyfeVsM dk laf{kIr fpV~Bk fn;k gqvk gSA 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, ys[kk ekud 3 ds vuqlkj vizR;{k fof/k ds vk/kkj ij udn izokg fooj.k cukb;s % vkfFkZd fpV~Bk 31 ekpZ] 31 ekpZ] 31 ekpZ] 31 ekpZ] 2013 2014 2013 2014 nkf;Ro lEif k;ka ` ` iwath 50]00]000 50]00]000 Iyk.V ,oa e'khujh lafpr vk; 26]50]000 36]90]000 ?kVkb;s % gzkl _.ki= & 9]00]000 pkyw nkf;Ro % O;kikfjd izkI; O;kikfjd ns; 8]80]000 8]20]000 ?kVkb;s % izko/kku cSad _.k 1]50]000 3]00]000 O;;ksa ds fy;s nkf;Ro jksdM+ 3]30]000 2]70]000 Lda/k ykHkka'k ns; 1]50]000 3]00]000 iwoZn k O;; 91]60]000 1]12]80]000 ` ` 27]30]000 40]70]000 6]10]000 7]90]000 21]20]000 32]80]000 23]90]000 28]30]000 1]50]000 1]90]000 22]40]000 26]40]000 27]00]000 33]20]000 20]10]000 19]20]000 90]000 1]20]000 91]60]000 1]12]80]000 vfrfjDr lwpuk,a % i 31 ekpZ] 2014 dks lekIr gksus okys o kZ ds fy, 1]80]000 ` dk gzkl pktZ djus ds ckn 'kq) ykHk 22]40]000 ` FkkA ii O;kikfjd izkI; esa 2]30]000 ` olwyh ;ksX; ugha gS ftudks o"kZ ds nkSjku lafnX/k _.k ds vk;kstu ls vifyf[kr fd;k x;kA iii o"kZ 2013&14 ds fy, ih D;w fyfeVsM us 12]00]000 ` dk ykHkka'k ?kksf"kr fd;kA lekeysu ls iwoZ ykHk@gkfu 3. vrqy lUl uke ls lapkfyr pkyw O;olk; dks Lusgk fyfeVsM }kjk 1 vizSy] 2013 dks ys fy;k x;k ftldk lekesyu 1 tqykbZ] 2013 dks gqvk FkkA o"kZ 2013&14 ds nkSjku dqy fo ; 24]00]000 ` Fkk ftles ls izFke N% ekg dk fo ; 4]80]000 ` FkkA dEiuh dk ldy ykHk 3]90]800 ` FkkA ykHk-gkfu [kkrs ds MsfcV esa fy[ks x;s O;;ksa esa 'kkfey Fks % The Institute of Chartered Accountants of India 4 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 i ii iii iv v lapkyd Qhl 30]000 ` Mwcr _.k 7]200 ` foKkiu 24]000 ` osru ,oa lkekU; O;; 1]28]000 ` izkjafHkd O;; vifyf[kr 10]000 ` 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, lekesyu ls iwoZ rFkk ckn ds ykHk dks fn[kkrs gq, fooj.k i= cukb;sA cksul fuxZeu dk ys[kkadu 4. 31 ekpZ] 2015 dks ljy fyfeVsM lwfp;r dEiuh ds ryiV esa fuEu ensa izdV gqb % fooj.k 4,500 lerk va'k 100 ` okys Ikwath lap; Iyk.V ds fo ; ij 40]000 ` dk ykHk 'kkfey djrs gq, izfrHkwfr izhfe;e Ikwath 'kks/ku lap; lkekU; lap; ykHk-gkfu [kkrk sfMV 'ks"k jkf k ` 4]50]000 90]000 40]000 30]000 1]05]000 65]000 dEiuh us fu.kZ; fy;k fd lerk va'k/kkfj;ksa dks izR;sd 2 va'kksa ds /kkjd dks ,d cksul va'k fn;k tk;sxkA dEiuh us fu.kZ; fy;k fd eqDr lap; esa U;wure deh dh tkosxhA ljy fyfeVsM dh iqLrdksa esa vko';d tuZy izfof"V;ka dhft;sA dEiuh dk vkarfjd iqufuZekZ.k 5. 31 ekpZ] 2015 dks ,e fyfeVsM dk laf{kIr vkfFkZd fpV~Bk fuEu izdkj Fkk % nkf;Ro ` lEif k ` 15]000] 10% iwokZf/kdkj va'k 100 ` okys 15]00]000 Hkwfe ,oa Hkou 15]00]000 35]000 lerk va'k 100 ` okys 35]00]000 Iyk.V ,oa e'khu 10]00]000 izfrHkwfr izhfe;e [kkrk 1]00]000 Lda/k 7% _.ki= 100 ` okys 5]00]000 O;kikfjd izkI; O;kikfjd ns; Lkapkyd ls _.k 12]50]000 CkSad esa jksdM+ 1]50]000 ykHk-gkfu [kkrk 70]00]000 The Institute of Chartered Accountants of India 6]00]000 15]00]000 1]00]000 23]00]000 70]00]000 iz'ui= 1 : ys[kkadu 5 iwokZf/kdkj va'kksa ij xr 5 o"kks ls ykHkka'k ugha pqdk;k x;k gSA fV C;wuy }kjk iqufuZekZ.k dh fuEufyf[kr ;kstuk vuqeksfnr gqbZ % i izR;sd lerk va'k dks 25 ` rd de fd;k x;kA ii izR;sd iwokZf/kdkj va'k dks 75 ` rd de fd;k x;kA blds ckn ,d 13% iwokZf/kdkj va'k 50 ` okys rFkk ,d 25 ` okys lerk va'k esa ifjorZu fd;k x;kA iii iwokZf/kdkj va'k/kkfj;ksa us 4 o"kZ ds ykHkka'k dk R;kx dj fn;k gSA mUgsa iqjkuh nj ls dsoy 1 o"kZ dk ykHkka'k ns; gS ftldk Hkqxrku 25 ` okys iw.kZ n k lerk va'kksa ds fuxZeu }kjk fd;k tk;sxkA iv _.ki=/kkfj;ksa dks ;g fodYi gS fd os vius 90% nkos ds cnys udn Lohdkj djsa ;k 13% iwokZf/kdkj va'k 50 ` okys le ewY; ij fuxZeu }kjk ifjofrZr dj ldrs gSaA vk/ks ewY; ds _.ki=/kkfj;ksa us vius nkos ds cnys iwokZf/kdkj va'k Lohdkj fd;sA 'ks"k dks udn Hkqxrku fd;k x;kA v 1]50]000 ` dk lafnX/k nkf;Ro ns; gSA ;g nkf;Ro ,d lapkyd dh xyrh ds dkj.k mRiUu gqvkA bl gkfu dks lapkyd }kjk dEiuh dks fn;s x;s _.k ls {kfriwfrZ djus ij lger gSA vi 40]000 u;s lerk va'k 25 ` okys le ewY; ij fuxZfer fd;s x;s] iw.kZ jkf'k izkFkZuk i= ij ns;A lHkh va'k ys fy;s x;sA vii Iyk.V ,oa e'khujh] Lda/k rFkk O;kikfjd izkI; ds ewY;ksa eas e'k% 4]00]000 `] 1]00]000 ` rFkk 1]50]000 ` dh deh gqbZ gSA Hkwfe ,oa Hkou ds ewY; esa 18]00]000 ` dh o`f) dh xbZA viii vfHkxksiu deh'ku ds vykok bl ;kstuk ij dEiuh }kjk dqy 15]000 ` [kpZ fd;s x;sA mi;ZqDRk O;ogkj ds ys[kk djus ds fy, vko';d tuZy izfof"V;ka nhft;sA dEiuh dk ,dhdj.k 6. ih fyfeVsM rFkk D;w fyfeVsM vkWVks ikVZ~l ds fuekZ.k dk O;olk; djrs gSaA nksuksa dEifu;ksa us ,dhdj.k dk fu.kZ; fy;k rFkk ,d u;h dEiuh ih D;w fyfeVsM dk fuekZ.k fd;k ftldh vf/kd`r iwath 10]00]000 ` tks fd 1]00]000 lerk va'k 10 ` okys esa foHkkftr gSA 31 ekpZ] 2014 dks dEiuh dk fpV~Bk vxz izdkj Fkk% The Institute of Chartered Accountants of India 6 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 ih fyfeVsM 31-03-2014 dks fpV~Bk i ii jkf k ` fooj.k va k ,oa nkf;Ro 1. va'k/kkfj;ksa dk dks"k v va'k iwath c lap; ,oa vkf/kD; % ykHk-gkfu [kkrk 2. xSj&pkyw nkf;Ro 8% lqjf{kr _.ki= 3. pkyw nkf;Ro O;kikfjd ns; ;ksx lEif k;ka 1. xSj&pkyw lEif k v LFkk;h lEif k % Hkou ykxr ij ?kVkb;s gzkl Iyk.V ,oa e'khujh ykxr ij ?kVkb;s gzkl 2. pkyw lEif k v Lda/k c O;kikfjd izkI; l cSad esa jksdM+ 1]40]000 30]000 1]10]000 54]000 3]34]000 1]00]000 25]000 1]35]000 44]000 30]000 ;ksx 3]34]000 D;w fyfeVsM 31-03-2014 dks fpV~Bk fooj.k i lerk ,oa nkf;Ro 1. va'k/kkfj;ksa dk dks"k v va'k iwath c lap; ,oa vkf/kD; % The Institute of Chartered Accountants of India jkf'k ` 2]50]000 iz'ui= 1 : ys[kkadu 2. 7 1]20]000 lkekU; lap; ykHk-gkfu [kkrk pkyw nkf;Ro O;kikfjd ns; 35]000 1]40]000 ;ksx ii lEif k;k 1. xSj&pkyw lEif k;k v LFkk;h lEif k;k % Hkou ykxr ij ?kVkb;s gzkl Iyk.V ,oa e'khujh ykxr ij ?kVkb;s gzkl QuhZpj ,oa fQDlplZ ykxr ij ?kVkb;s gzkl 2. pkyw lEif k v Lda/k c O;kikfjd izkI; l cSad esa jksdM+ 5]45]000 1]90]000 80]000 25]000 50]000 1]42]000 58]000 ;ksx 5]45]000 fuEufyf[kr dqN vioknksa dks NksM+dj] fo|eku dEiuh dh lEif k ,oa nkf;Ro dks iqLrd ewY; ij gLrkarfjr fd;k tk;sxk % i ih fyfeVsM dh [;kfr 50]000 ` rFkk D;w fyfeVsM dh 1]50]000 ` FkhA ii D;w fyfeVsM dk QuhZpj ,oa fQDlplZ dk ewY; 35000 ` FkkA iii ih fyfeVsM ds O;kikfjd izkI; ls iw.kZ olwyh gqbZ Fkh] ih fyfeVsM ds lekid us cSad 'ks"k dks jksd dj j[kk rFkk ml vk; ls O;kikfjd ns; dk Hkqxrku fd;k x;kA iv ih fyfeVsM ds _.ki=ksa dk fuLrkj.k ih D;w fyfeVsM ds 8% 11,000 _.ki= 10% izhfe;e ij fuxZeu djds fd;k x;kA vkils visf{kr gS % i ih D;w fyfeVsM }kjk orZeku dEifu;ksa ds va'k/kkfj;ksa dks le ewY; ij tkjh fd;s tkus okys va'kksa ds vk/kkj dh x.kuk dhft;sA ii ,dhdj.k lekIr gksus okyh rkjh[k 1 vizSy] 2014 dks ih D;w fyfeVsM dk fpV~Bk rS;kj dhft;sA The Institute of Chartered Accountants of India 8 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 vkSlr ns; frfFk 7'kgukt }kjk fyf[kr fuEu fcy egukWt }kjk Lohd`r % 8 ekpZ] 2014 dks 4,000 ` 4 eghus ds fy;s 16 ekpZ] 2014 dks 5,000 ` 3 eghus ds fy;s 7 vizSy] 2014 dks 6,000 ` 5 eghus ds fy;s 17 ebZ] 2014 dks 5,000 ` 3 eghus ds fy;s og leLr fcyksa dk ,d gh fnu Hkqxrku djuk pkgrk gSA vkSlr ns; frfFk Kkr dhft;sA pkyw [kkrk 8. 30 twu] 2014 dks lekIr gksus v}Z o"kZ ds nkSjku jksgu ,oa lquhy ds chp fuEu O;ogkj gq, % ` i ii iii iv v vi 1 tuojh] 2014 dks lquhy }kjk jksgu dks ns; 'ks k 3,010 7 tuojh] 2014 dks jksgu us lquhy dks eky cspk 4,430 16 Qjojh] 2014 dks lquhy ls jksgu }kjk eky [kjhnk x;k 6,480 18 Qjojh] 2014 dks jksgu }kjk lquhy dks eky dh okilh 16 Qjojh] 2014 ds ; esa ls 560 24 ekpZ] 2014 dks lquhy us jksgu dks eky cspk 3,560 22 vizSy] 2014 dks jksgu }kjk 3 eghus dk fcy Lohdkj 1,500 29 vizSy] 2014 dks jksgu }kjk lquhy dks udn Hkqxrku 2,500 vii 17 ebZ] 2014 dks jksgu }kjk lquhy dks eky cspk 2,710 (viii) 22 twu] 2014 dks lquhy }kjk jksgu dks eky cspk 2,280 10% okf"kZd C;kt yxkrs gq, ,d pkyw [kkrk cukuk gS] tks lquhy }kjk jksgu dks fn;k tkuk gSA fdjk;k ; O;ogkj 9. 01-04-2014 dks Xykscl fyfeVsM us x.ks'k ,UVjizkbtst ls ,d fMyhojh xkM+h fdjk;k ; i)fr ds vk/kkj ij [kjhnhA 'krs fuEu izdkj Fkha % fooj.k fdjk;k ; ewY; rqjUr Hkqxrku The Institute of Chartered Accountants of India jkf'k ` 1]80]000 30]000 iz'ui= 1 : ys[kkadu 9 1 o"kZ ds ckn ns; izFke fdLr 50]000 2 o"kZ ds ckn ns; f}rh; fdLr 50]000 3 o"kZ ds ckn ns; r`rh; fdLr 30]000 4 o"kZ ds ckn ns; prqFkZ fdLr 20]000 xkM+h dk udn ewY; 1]50]000 ` rFkk vifyf[kr ewY; WDV ij gzkl 10% pktZ djuk gSA vkils dqy C;kt rFkk izR;sd fdLr esa 'kkfey C;kt dh x.kuk visf{kr gSA Lodh; larqyu [kkrs 10. fuEu lwpukvksa ls nsunkj [kkrkcgh esa fn[kk;k tkus okyk lkekU; cgh lek;kstu [kkrk cukb;s % MsfcV ` sfMV ` 1-4-2013 dks ks"k nsunkj [kkrk 94]400 480 31-3-2014 dks lekIr gksus okys o"kZ ds nkSjku O;ogkj % m/kkj fo ; 2]24]000 nsunkjksa ls izkIr 1]18]000 ` ds iw.kZ Hkqxrku ds cnys 1]16]400 nsunkjksa ls okilh 5]200 xzkgd }kjk fcy Lohdk;Z 40]200 izkI; fcy dk vuknj.k 3]000 izkI; fcy dks cV~Vs ij Hkqukuk 10]000 ysunkjksa dks izkI; fcy dk cspku 8]000 Ckspku fd;s x;s fcy dk vuknj.k 2]000 Mwcr _.k vifyf[kr 5]000 31-3-2014 dks nsunkj [kkrs dk ks"k 760 xSj&ykHkdkjh laLFkkvksa dk fo kh; fooj.k 11. (a) bykbV Dyc dEiuh vf/kfu;e] 2013 ds vUrxZr jftLVMZ ugha esa 200 lnL; gSa ftuesa izR;sd lnL; dk okf"kZd pank 3,600 ` gSA 31 ekpZ] 2015 dks lekIr gksus okys ys[kk o"kZ ds nkSjku Dyc ds izkIr pans dk fo'ys"k.k vxz izdV djrk gS % The Institute of Chartered Accountants of India 10 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 ` o"kZ 2013&14 ds fy, o"kZ 2014&15 ds fy, o"kZ 2015&16 ds fy, 25]200 6]98]400 7]200 7]30]800 31 ekpZ] 2015 dks ;g ik;k x;k fd vHkh rd 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds 3]600 ` cdk;k gSA 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds nkSjku Dyc ds vk;-O;; [kkrs ds sfMV i{k esa fn[kk;s tkus okys pans ls lEcfU/kr enksa dh jkf'k dh x.kuk dhft;sA ;g Hkh crkb;s fd 31 ekpZ] 2015 ds (b) fpV~Bs esa pans dh jkf'k fdl izdkj fn[kk;h tk;sxhA 31 ekpZ] 2015 dks lekIr gksus okys o"kZ dk xkek Dyc dk vk; ,oa O;; [kkrk fuEu izdkj gS % 31 ekpZ] 2015 dks lekIr gksus okys o"kZ dk vk; ,oa O;; [kkrk ` osru dk fdjk;k dk eqnz.k dk chek dk vads{k.k Qhl dk [ksydwn ,oa LiksVZl dk pank vifyf[kr dk fofo/k O;; dk QuhZpj ds fo ; ij gkfu dk gzkl dk LiksVZ~l lkexzh QuhZpj vk; dk O;; ij vkf/kD; dk 19]500 pank ls 68]000 4]500 nku ls 5]000 750 500 750 3]500 350 14]500 2]500 6]000 3]100 17]050 73]000 The Institute of Chartered Accountants of India ` 73]000 iz'ui= 1 : ys[kkadu 11 vfrfjDr lwpuk,a % cdk;k pank vfxze pank vn k O;; % fdjk;k Oksru vds{k.k Qhl LiksVZ~l lkexzh ?kVkb;s gzkl QuhZpj ?kVkb;s gzkl iwoZn k chek 31-03-2014 31-03-2015 ` ` 2]600 3]700 1]000 1]500 500 800 1,200 350 500 750 25]000 24]000 30]000 27]900 150 csps x;s QuhZpj dk iqLrd ewY; 7,000 ` gSA iwathd`r izos'k 'kqYd 4,000 `A 1 vizSy] 2014 dks dksbZ jksdM+ 'ks"k ugha Fkh fdUrq cSad vf/kod"kZ 15,000 ` FkkA 31 ekpZ] 2015 dks gLrLFk jksdM+ 850 ` Fkk rFkk ks"k cSad 'ks"k FkkA 31 ekpZ] 2015 dks lekIr gksus okys o"kZ dk vkxe ,oa 'kks/ku [kkrk cukb;sA fofu;ksx [kkrs 12. , izkbosV fyfeVsM ys[kk dk;Z ds fy, dSys.Mj o"kZ dks viukrh gSA 1 ebZ] 2014 dks dEiuh us Ikh fyfeVsM ds 100 ` okys 5,000, 13-5% ifjorZuh; _.ki= 105 ` eas C;kt lfgr ewY; ij [kjhnsA bl fofu;ksx ij e'k% 31 ekpZ ,oa 30 flrEcj dks C;kt ns; gksrk gSA 1 vxLr] 2014 dks dEiuh us nqckjk mu _.ki=ksa dks @ 102-50 ` ewY; ij C;kt lfgr [kjhnkA 1 vDVwcj] 2014 dks dEiuh us bu _.ki=ksa dks @ 103 ` esa cspkA 31 fnlEcj] 2014 dks dEiuh dks viuh 20% gksfYMax ds cnys Ikh fyfEkVsM ds 10 ` okys 20]000 lerk va'k izkIr gq,A o"kZ ds vUr esa _.ki= rFkk lerk va'k dk cktkj ewY; e'k% 106 ` rFkk 9 ` gSA o"kZ 2014 ds fy, , izkbosV fyfeVsM dh iqLrd esa _.ki= fofu;ksx [kkrk rFkk lerk va'k fofu;ksx [kkrk vkSlr ykxr ds vk/kkj ij cukb;sA viw.kZ ys[kksa ls [kkrs 13. 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, ,Dl fyfeVsM dk vxz lwpukvksa ls ykHk-gkfu [kkrk rFkk ml frfFk dk fpV~Bk cukb;s % The Institute of Chartered Accountants of India 12 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 1. 31-03-2014 31-03-2015 O;kikj esa LVkWd 1]60]000 1]40]000 fo ; ds fy, nsunkj 3]20]000 \ & \ ; ds fy, ysunkj 2]20]000 3]00]000 QuhZpj dk vifyf[kr ewY; 1]20]000 1]27]000 vn k [kpsZ 40]000 36]000 iwoZn k [kpsZ 12]000 14]000 4]000 3]000 20]000 9]500 nkf;Ro ,oa lEif k izkI; fcy gLrLFk jksdM+ cSad 'ks"k 2. 2014&15 ds nkSjku izkfIr ,oa Hkqxrku 1 nsunkj ls olwyh 2 % NwV ds ckn 11]70]000 2 ysunkj dks Hkqxrku 2% NwV izkfIr ds ckn 7]84]000 izkI; fcy ls izkfIr 2% cVVs ij 1]22]500 Ekkfyd dk vkgj.k 1]40]000 30-09-2014 dks QuhZpj dk ; 20]000 01-10-2014 dks 4% ljdkjh izfrHkwfr;ksa dk 96% ewY; ij ; 1]92]000 [kpsZ 3]50]000 fofo/k vk; 10]000 3. fo ; ewY; bl izdkj fu/kkZfjr fd;k tk;s fd ldy ykHk fo ; vkxe dk 1@3 Hkkx olwy gksA 4. forjdksa dks lSaiy ds :Ik esa 8,000 ` dh ykxr dk eky dk forj.k fd;k x;kA 5. ; ,oa fo ; dsoy m/kkj ijA The Institute of Chartered Accountants of India iz'ui= 1 : ys[kkadu 13 6. o"kZ ds nkSjku nsunkjksa ls 2]00]000 ` ds fcy izkIr gq,A buesa ls 40]000 ` ds fcy dk ysunkjksa dks cspkuA ckn okyh jkf'k esa ls 8,000 ` ds fcy dk nsunkj }kjk vuknj.kA 7. o"kZ ds nkSjku ekfyd us jksdM+ cgh esa pSd }kjk yxkbZ xbZ iwath dk ys[kkadu djuk Hkwy x;sA ;|fi] bldks 'kkfey djrs gq, 31 ekpZ] 2015 dks cSad 'ks"k 9,500 ` tSlk ij fn[kk;k x;k FkkA ykHk dh gkfu rFkk LVkWd dh gkfu ds chek nkos 14. (a) 22 tuojh] 2015 dks vkx yx xbZ rFkk LVkWd u"V gks x;kA cpk;s x;s eky dk ewY; cgqr de Fkk] tks /;ku ;ksX; ugha gSA QeZ izR;sd o"kZ 31 ekpZ dks [kkrs cukrh gSA 31 ekpZ] 2013 dks 9]62]200 ` ds LVkWd dh rqyuk esa 31 ekpZ] 2014 dks 13]27]200 ` dh ykxr dk LVkWd FkkA iwjs o"kZ 2013&14 dk ; 45]25]000 ` dh rqyuk esa 1 vizSy] 2014 ls vkx yxkus dh frfFk rd dk ; 34]82]700 ` FkkA lEcfU/kr vof/k dk fo ; e'k% 49]17]000 ` rFkk 52]00]000 ` FkkA vkidks fuEu vfrfjDr lwpuk;sa nh tk jgh gSa % i tqykbZ] 2014 ds nkSjku 1]00]000 ` dk eky foKkiu esa iz;ksx ds fy;s fn;k x;k ftldk ys[kk iqLrdks esa dksbZ ys[kkadu ugha fd;k x;kA ii ldy ykHk dh nj fLFkj (Constant) gSA ,Dl fyfeVsM us vkSlr okD; dh 'krZ ds lkFk 5]50]000 ` dh chek ikWfylh yhA mi;qZDRk lwpukvksa ds vk/kkj ij vkx yxus dh frfFk dks vuqekfur gLrLFk LVkWd rFkk chek dEiuh ij nkos dh jkf'k dh x.kuk dhft;sA (b) ,d O;kikjh us 6 ekg dh {kfriwfrZ vof/k ds fy, ykHk dh gkfu ds fy, ikWfylh yh xbZA ;|fi] og ikWfylh dh jkf'k r; ugha dj ik;kA fuEu lwpukvksa ds vk/kkj ij ikWfylh dh jkf'k dk lq>ko nhft;s % ` fiNys o"kZ ds nkSjku fo ; 4]50]000 fiNys fo kh; o"kZ esa LFkk;h O;; 90]000 fiNys o"kZ esa fo ; ij 10% dh nj ls 'kq) ykHk dek;k rFkk ckn okys o"kks esa mlh rjg dh izo`f k (Trend) jgus dh laHkkoukA fo ; esa 25% o`f) dh laHkkoukA vfrfjDr fo ; ds fy, O;kikjh dks 30]000 ` [kpZ djuk iM+sxkA The Institute of Chartered Accountants of India 14 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 lk>snkjh [kkrks esa fopkj.kh; fo"k; 15. ,y ,p ,.M dEiuh esa 01-04-2011 ls ykSjsy ,oa gkMhZ lk>snkj gSaA izkjEHk esa izR;sd us 1]00]000 iwath ds :Ik esa va'knku fn;kA blds Ik'pkr~] mUgksaus dksbZ iw th va'knku ugha fn;kA os QeZ ds [kkrs O;kikfjd i)fr ds vk/kkj ij j[krs gSaA os ykHk-gkfu dks 5 % 4 ds vuqikr esa foHkkftr dj jg jgs FksA 31-03-2015 dks lekIr gksus okys o"kZ ds [kkrs tc Qkbuy dj jgs Fks] rc lk>snkjkss us r; fd;k fd 01-04-2011 ls ykHk-gkfu dks cjkcj&cjkcj vuqikr esa foHkkftr djsaxsA ;g Hkh ik;k x;k fd igys ds o"kks ds ifj.kke r; djrs le;] fuEufyf[kr dqN lek;kstuksa dks /;ku esa ugha j[kk x;k % 31 ekpZ dks lekIr vof/k Qkbuy rS;kj fd;s x;s [kkrksa ds vuqlkj ykHk [kpks dk igys /;ku ugha j[kk x;k 31 ekpZ dks vk; dks [kkrksa esa kkfey ugha fd;k x;k 31 ekpZ dks 2012 2013 2014 2015 1]40]000 2]60]000 3]20]000 3]60]000 30]000 20]000 36]000 24]000 18]000 15]000 12]000 21]000 01-04-2015 ls lk>snkjksa us pSiyhu dks lk>snkj ds :Ik esa izos'k fn;kA ;g Hkh r; fd;k x;k fd pSiyhu dk QeZ ds ykHk esa 20% dk fgLlk gksxk rFkk og ykSjsy ,oa gkMhZ dh la;qDr iwath ds 20% ds cjkcj fgLlk yk;sxkA pSiyhu ds Ikzos'k ls iwoZ rFkk ykSjsy ,oa gkMhZ ds chp la'kksf/kr ykHk ds lek;kstu ls iwoZ] 31-03-2015 dks dEiuh dk fpV~Bk fuEu izdkj gS% 31-03-2015 dks ,y ,p ,.M dEiuh dk fpV~Bk nkf;Ro lEif k ` iwath [kkrs % Iyk.V ,oa e'khujh ykSjsy 2]11]500 gLrLFk jksdM+ gkMhZ 1]51]500 cSad esa jksdM+ O;kikfjd ns; 2]27]000 O;kikj esa LVkWd O;kikfjd izkI; 5]90]000 vkils i ii iii cukuk visf{kr gS % ykHk-gkfu lek;kstu [kkrk( lk>snkjksa ds iwath [kkrs rFkk pSiyhu ds izos'k ds Ik'pkr~ QeZ dk fpV~BkA The Institute of Chartered Accountants of India ` 60]000 10]000 5]000 3]10]000 2]05]000 5]90]000 iz'ui= 1 : ys[kkadu 16. 17. 18. 15 ,d cM+s vLirky esa ys[kk dk;Z dk vkmVlkslZ djus dk fu'p; fd;kA vLirky us [kqyh fufonkvksa }kjk fo srkvksa ls izLrko vkeaf=r fd;s rFkk rhu izLrko izkIr gq;sA vki fdl izdkj fo srk r; djsaxs \ (a) 2013&14 esa ,d dEiuh dk xSj&,l,elh Non-SMC ds :Ik esa oxhZdj.k gqvkA 2014&15 esa mldk oxhZdj.k ,l,elh SMC ds :Ik esa gqvkA 2014&15 esa izcU/k us ,l,elh ds :Ik esa izkIr NwV ,oa f'kfFkyrk izkIr djus dh bPNk O;Dr dhA ;|fi] dEiuh dk ys[kkdkj bl fopkj ls lger ugh FkkA fVIi.kh dhft;sA (b) fuEu lwpukvksa ls dPph lkexzh ds ewY; rFkk vfUre LVkWd dh x.kuk dhft;s % dPPkh lkexzh X vfUre ks"k 500 bdkb;ka ` Ikzfr bdkbZ Ykkxr ewY; esa mRiknu 'kqYd 'kkfey djrs gq, 200 mRiknu 'kqYd mRiknu 'kqYd pqdrk ij lsuoSV (Cenvat) 10 sfMV izkI; vkod xkM+h HkkM+k 20 Ekky mrkjus dk [kpkZ 10 izfrLFkkiu ykxr 150 fufeZr eky Y vfUre ks"k 1200 bdkb;ka ` Ikzfr bdkbZ lkexzh dk miHkksx 220 izR;{k Je 60 izR;{k mifjO;; 40 (a) lkekU; {kerk 20]000 bdkbZ ij dqy LFkk;h mifjO;; 2]00]000 ` FksA vfUre LVkWd ds ewY; dh x.kuk dhft;s] tcfd fufeZr eky Y dk olwyh ;ksX; ewY; 400 ` FkkA 1-4-2010 dks 4]00]000 ` eas e'khu vf/kxzg.k dh FkhA e'khu dk laHkkfor thoudky 10 Ok"kZ FkkA mldk vof'k"V ewY; ewy ykxr dk 10% laHkkfor FkkA pkSFks o"kZ ds izkjEHk esa] mldh {kerk c<+kus ds fy, 1]80]000 ` dh ykxr dk fgLlk tksM+k x;kA tksM+s x;s fgLls dk vuqekfur thou dky 10 o"kZ rFkk vof'k"V ewY; 'kwU; FkkA blh vof/k ds nkSjku] ewy e'khu dk iquewZY;kadu ewY; 90]000 ` ls vf/kd Fkk] 'ks"k thoudky dk iqu% fu/kkZj.k 9 o"kZ rFkk vof'k"V ewY; dk iqu% fu/kkZj.k 'kwU; FkkA The Institute of Chartered Accountants of India 16 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 (b) 19. (a) (b) 20. (a) (b) Ok"kZ 2013&14 dk gzkl ewY; Kkr dhft,] ;fn i tksM+s x;s fgLls dk i`Fkd vfLrRo gksA ii tksM+k x;k fgLlk e'khu dk ,d fgLlk gksA 01-04-2009 dks feLVj , us 1]00]000 ` esa e'khu [kjhnhA 01-07-2010 dks mlus nwljh e'khu 1]50]000 ` esa [kjhnhA 01-10-2011 dks mlus rhljh e'khu 2]00]000 ` esa [kjhnh rFkk 31-12-2012 dks nwljh e'khu 1]25]000 ` esa csphA 31-03-2014 dks dEiuh us ljy js[kk i}fr SLM @ 10% ds LFkku ij ekxr gzklewY; i)fr @ 15% nj ls viukus dk fu'p; fd;kA 01-04-2009 ls 31-03-2014 rd e'khu [kkrk cukb;sA 1 fnlEcj] 2014 dks ^^lEir^^ daLV D'ku dEiuh us 108 yk[k ` esa Hkou cukus dk Bsdk fy;kA 31 ekpZ] 2015 dks ;g ik;k x;k fd dEiuh us 83-99 yk[k ` fuekZ.k ij igys ls O;; dj fn;s gSaA dk;Z iwjk djus ds fy, laHkkfor vfrfjDr ykxr dk ferO;;h vuqeku 36-01 yk[k ` FkkA ys[kk ekud AS 7 ^^fuekZ.kh Bsds dk ys[kkadu^^ ds vk/kkj ij 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds vfUre [kkrksa esa fdruh jkf'k dk laHkkO; gkfu dk izko/kku djuk gSA 31-03-2014 dks dEiuh lapkydksa us iqjkuh frfFk 01 tuojh] 2014 ls dqN vkbZVe dk fo ; ewY; c<+kus dk fu'p; fd;kA 01 tuojh] 2014 ls ewY; esa la'kks/ku ds dkj.k fo ; ls dEiuh dks 01 tuojh] 2014 ls 31 ekpZ] 2014 rd xzkgdksa ls 15 yk[k ` olwy gq;sA ys[kkdkj ;g r; ugha dj ik jgk fd D;k 2013&14 ds fo ; esa 15 yk[k ` 'kkfey djsA jk; nhft;sA 01 ekpZ] 2014 dks ,Dl fyfeVsM us QSDV h ds fy, 5 yk[k ` ewY; dh tehu [kjhnhA dEiuh us iqjkus Hkou dh lEif k dks u"V fd;k rFkk iqjkuh lkexzh dks 10]000 ` esa cspkA dEiuh us vfrfjDr ykxr [kpZ dh rFkk ekpZ] 2014 ds nkSjku vof'k"V ds fo ; ls fuEu izdkj olwyh gqbZ% 25]000 ` Ekkfydkuk ys[kkadu rFkk Bsds ds fy;s dkuwuh O;; xkjaVh nLrkost dk chek 10]000 ` Hkou dks u"V djus dh ykxr 50]000 ` 31 ekpZ] 2014 dks fpV~Bs esa fn[kk;s tkus okys Hkwfe [kkrs ds 'ks"k dh x.kuk dhft;sA 01-01-2015 dks ,Dl fyfeVsM us okbZ fyfeVsM ds lkekU; va'kksa esa 600 yk[k ` dk fofu;ksx fd;k ftles ls 50% nh?kZdkyhu LFkk;h fofu;ksx rFkk 'ks"k vLFkk;h fofu;ksx FkkA 31-03-2015 dks bl izdkj ds lHkh fofu;ksx dk olwyh ewY; 200 yk[k ` gks x;k tSlk fd okbZ fyfeVsM dkWihjkbV dk dsl gkj x;kA 31.03.2015 dks lekIr gksus okys o"kZ ds nkSjku fo kh; fooj.k esa deh dks fdl izdkj ekU;rk nsaxsA The Institute of Chartered Accountants of India iz'ui= 1 : ys[kkadu 17 lq>kfor m kj@ladsr (SUGGESTED ANSWERS/HINTS) 1. (a) (b) i pkyw nkf;Ro@vU; pkyw nkf;Ro ii va'k/kkfj;ksa dk dks"k@lap; ,oa vkf/kD; iii pkyw nkf;Ro@vU; pkyw nkf;Ro iv lEHkkO; gkfu rFkk opuc}rk v va'k/kkfj;ksa dk dks"k@va'k iwath vi LFkk;h lEif k;k vii va'k/kkfj;ksa dk dks"k@va'k vf/ki= ds cnys izkIr /ku izHkkoh iwath dh x.kuk% ` izn k va'k iwath % 15]000] 14% iwokZf/kdkj va'k 1]20]000 lerk va'k iwath lap; iquewZY;kadu lap; jfgr izfrHkwfr izhfe;e 15% _.ki= lkoZtfud fu{ksi 15]00]000 96]00]000 45]000 50]000 65]00]000 3]70]000 (A) 75]00]000 fofu;ksx ykHk-gkfu [kkrk MsfcV ks"k izHkkoh iwath (c) 1]80]65]000 15]25]000 (B) 90]25]000 (A B) 90]40]000 dEiuh vf/kfu;e] 2013 dh vuqlwph III ds Hkkx 1 uksV 6 c esa fn;k gqvk fd ykHk-gkfu fooj.k dk MsfcV ks"k lHkh foHkktu rFkk fofu;kstu ds ckn ^vkf/kD;^ 'kh"kZd esa _.kkRed jkf'k ds :Ik esa fn[kkuk pkfg;sA mlh izdkj ls] vkf/kD; esa _.kkRed 'ks"k dk lek;kstu djus ds ifj.kkeLo:Ik lap; ,oa vkf/kD; dk 'ks"k _.kkRed gks rks Hkh lap; ,oa vkf/kD; dk 'ks"k fn[kkuk pkfg;sA bl dsl esa] ykHk-gkfu fooj.k dk MsfcV 'ks"k 250 yk[k ` lHkh dqy lap; 230 yk[k ` ls vf/kd gSA bl dkj.k ls ykHk-gkfu fooj.k dk MsfCkV 'ks"k lek;kstu The Institute of Chartered Accountants of India 18 2. b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 djus ds ckn ^lap; ,oa vkf/kD;^ dk _.kkRed ks"k 20 yk[k ` gS ftldks fpV~Bs esa fn[kkuk pkfg;sA blfy;s] dEiuh }kjk fd;k x;k O;ogkj xyr gSA 31-03-2014 dks lekIr gksus okys o"kZ ds fy, ih D;w fyfeVsM dk udn izokg fooj.k fooj.k Ikfjpkyu f ;kvksa ls jksdM+ izokg 'kq) ykHk tksfM+;s % gzkl ds fy;s lek;kstu 7,90,000 `&6,10,000 ` dk;Z'khy iwath esa ifjorZu ls iwoZ ifjpkyu ykHk tksfM+;s % Lda/k esa deh 20]10]000 `&19]20]000 ` lafnX/k _.k vk;kstu esa o`f) 4]20]000 ` & 1]50]000 ` ` ` 22]40]000 1]80]000 24]20]000 90]000 2]70]000 27]80]000 ?kVkb;s % pkyw lEifRr esa o`f)% O;kikfjd izkI; 30]60]000 `&23]90]000 ` 6]70]000 iwoZn k [kpsZ 1]20]000 `& 90]000 ` 30]000 pkyw nkf;Ro esa deh % O;kikfjd ns; 8]80]000 `&8]20]000 ` 60]000 vn k [kpsZ 3]30]000 `& 2]70]000 ` 60]000 ifjpkyu f ;kvksa ls 'kq) jksdM+ fofu;ksx f ;kvksa ls jksdM+ izokg Iyk.V ,oa midj.k dk ; 40]70]000 `&27]30]000 ` fofu;ksx f ;kvksa esa 'kq) jksdM+ dk iz;ksx fo kh; f ;kvksa ls jksdM+ izokg cSad _.k eas o`f) 3]00]000 `&1]50]000 ` _.ki=ksa dk fuxZeu ykHkka'k dk Hkqxrku 12]00]000 `&1]50]000 ` fo kh; f ;kvksa esa 'kq) jksdM+ dk iz;ksx o"kZ ds nkSjku jksdM+ esa 'kq} o`f) The Institute of Chartered Accountants of India 8]20]000 19]60]000 13]40]000 13]40]000 1]50]000 9]00]000 10]50]000 NIL 6]20]000 iz'ui= 1 : ys[kkadu 19 tksfM+;s % 01-04-2013 dks jksdM+ ,oa jksdM+ rqY; 31-03-2014 dks jksdM+ ,oa jksdM+ rqY; 3. 27]00]000 33]20]000 uksV % o"kZ ds nkSjku lafnX/k _.k vk;kstu [kkrs ls Mwcr _.k 2]30]000 ` vifyf[kr fd;s x;sA mi;qDr m kj esa] 31-3-2014 dks nsunkj ,oa lafnX/k _.k vk;kstu [kkrs ds 'ks"k esa Mwcr _.k dks nqckjk tksM+k x;kA oSdfYid :Ik esa] Mwcr _.k vifyf[kr ds lek;kstu dk /;ku ugha j[ksaxs rFkk 31-3-2014 dks fpV~Bs esa fn[kk;s x;s nsunkj rFkk lafnX/k _.k vk;kstu dh jkf'k ds vk/kkj ij m kj fn;k tk;sxkA lekesyu ls iwoZ rFkk ckn ds ykHk dh x.kuk dks fn[kkrs gq, fooj.k 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, fooj.k ldy ykHk ?kVkb;s % lapkyd dh Qhl Lkekesyu ls iwoZ Lkekesyu ds ckn 39]080 3]51]720 & 30]000 7]200 fo ; 720 6]480 24]000 fo ; 2]400 21]600 1]28]000 Lke; 32]000 96]000 & 10]000 dqy jkf k 3]90]800 fo ; 30]000 ckn dk Mwcr _.k foKkiu Oksru ,oa lkekU; O;; izkjafHkd O;; 'kq) ykHk foHkktu dk vk/kkj 10]000 ckn dk 1]91]600 1]87]640 lekesyu ls iwoZ ykHk dks Ikwath lap; esa gLrkarj.k fd;k 3]960 dk;Z khy fVIif.k;ka% 1. fo ; vuqikr% ` fooj.k 3 6 30-6-2013 rd dh vof/k dk fo ; 4,80,000 1-7-2013 ls 31-3-2014 rd dh vof/k dk fo ; 24]00]000 `&2]40]000 ` blfy, fo ; vuqikr 1 % 9 The Institute of Chartered Accountants of India 2]40]000 21]60]000 20 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 2. 4. le; vuqikr 1 vizSy] 2013 ls 30 twu] 2013 rd % 01 tqykbZ] 2013 ls 31 ekpZ] 2014 rd 3 eghus % 9 eghus 1 % 3 blfy;s] le; vuqikr 1 % 3 tuZy izfof"V;ka ` iwath 'kks/ku lap; [kkrk _.kh 30]000 IkzfrHkwfr izhfe;e [kkrk _.kh 40]000 Ikwath lap; [kkrk udn es olwyh _.kh 40]000 LkkekU; lap; [kkrk _.kh 1]05]000 ykHk-gkfu [kkrk _.kh 10]000 ` 2]25]000 va'k/kkjh cksul [kkrk dk fnukaad -------------------- ds izLrko ds vuqlkj fofHkUu lap; dk iz;ksx djrs gq, cksul va'k dk fuxZeu va'k/kkjh cksul [kkrk _.kh 2]25]000 2]25]000 Lkerk va'k iwath dk ykHk dk iwathdj.k 5. ,e fyfeVsM dh iqLrdksa esa tuZy izfof"V;ka fooj.k 1 Lkerk va'k iwath 100 ` [kkrk _.kh Lkerk va'k iwath 25 ` [kkrk dk iwath deh [kkrk dk 100 ` okys lerk va'k dks 25 ` rd de fd;k x;k rFkk ks"k jkf'k dk iwath deh [kkrs es gLrkarj.k The Institute of Chartered Accountants of India _.kh jkf'k ` 35]00]000 /kuh jkf'k ` 8]75]000 26]25]000 iz'ui= 1 : ys[kkadu 2 3 4 5 6 7 10% iwokZf/kdkj va'k iwath [kkrk 100 ` _.kh 21 15]00]000 10% iwokZf/kdkj va'k iwt a h [kkrk 75 ` dk 11]25]000 iwath deh [kkrk dk 100 ` okys iwokZf/kdkj va'k iwath dks 25 ` rd de fd;k x;k rFkk ks"k jkf'k dk iwath deh [kkrs esa gLrkarj.kA dqy iwokZf/kdkj va'k=15,000 10% iwokZf/kdkj va'k iwath 75 ` [kkrk _.kh 13% iwokZf/kdkj va'k iwt a h 50 ` [kkrk dk lerk va'k iwath 25 ` [kkrk dk 10% iwokZf/kdkj va'k 75 ` ds cnys ,d u;k 13% iwokZf/kdkj va'k 50 ` okyk rFkk ,d lerk va'k 25 ` okykA dqy iwokZf/kdkj va'k 15,000 iwath deh [kkrk _.kh iwokZf/kdkj va'k ij ns; ykHkka'k [kkrk dk iwokZf/kdkj va'k ij 1 o"kZ dk cdk;k ns; ykHkka'k iwokZf/kdkj va'k ij ns; ykHkka'k [kkrk _.kh lerk va'k iwath [kkrk dk iwokZf/kdkj va'kksa ij cdk;k ykHkka'k ds fy, 25 ` okys lerk va'kksa dk fuxZeu 7% _.ki= [kkrk _.kh _.ki=/kkjh [kkrk 7% _.ki= dk ks"k _.ki=/kkfj;ksa ds [kkrs es gLrkarj.k _.ki=/kkjh [kkrk _.kh 13% iwokZf/kdkj va'k iwath [kkrk dk cSad [kkrk dk iwath deh [kkrk dk 50% _.ki=/kkfj;ksa us 13% iwokZf/kdkj va'k dk fodYi viuk;k rFkk ks"k us vius nkos ds 90% ds cjkcj udn fy;kA 3]75]000 The Institute of Chartered Accountants of India 11]25]000 7]50]000 3]75]000 1]50]000 1]50]000 1]50]000 1]50]000 5]00]000 5]00]000 5]00]000 2]50]000 2]25]000 25]000 22 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 8 9 10 11 12 13 Lkapkydksa ls _.k [kkrk _.kh lEHkkO; nkf;Ro ds fy, vk;kstu [kkrk dk lEHkkO; nkf;Ro ds vk;kstu ds fy, 1]50]000 ` ns; rFkk lapkydksa ds _.k [kkrs ls lek;kstu cSad [kkrk _.kh lerk va'k izkFkZuk i= ,oa vkcaVu [kkrk dk 25 ` izfr va'k ls 40]000 lerk va'kksa ij izkFkZuk i= ij izkIr jkf'k lerk va'k izkFkZuk i= ,oa vkcaVu [kkrk _.kh lerk va'k iwath [kkrk dk caVu ij izkFkZuk i= ij izkIr jkf'k dk iwath [kkrs esa gLrkarj.k Hkwfe ,oa Hkou [kkrk _.kh iwath deh [kkrk dk Hkwfe ,oa Hkou ds ewY; esa o`f) iqufuZekZ.k O;; [kkrk _.kh cSad [kkrk dk iqufuZekZ.k ij O;; dk Hkqxrku Ikwath deh [kkrk _.kh Iyk.V ,oa e'khujh [kkrk dk Lda/k [kkrk dk O;kikfjd izkI; [kkrk dk ykHk-gkfu [kkrk dk iqufuZekZ.k O;; [kkrk dk iwath lap; [kkrk 'ks"k jkf'k dk fofHkUu izdkj dh gkfu;ksa dks vifyf[kr fd;k x;k rFkk iwath deh [kkrs ds 'ks"k dks iwath lap; [kkrs esa gLrkarj.k The Institute of Chartered Accountants of India 1]50]000 1]50]000 10]00]000 10]00]000 10]00]000 10]00]000 3]00]000 3]00]000 15]000 15]000 31]75]000 4]00]000 1]00]000 1]50]000 23]00]000 15]000 2]10]000 iz'ui= 1 : ys[kkadu 6. 23 ; izfrQy dh x.kuk ihD;wfyfeVsM fyfeVsM ` ` lEif k;ka yh xb % [;kfr Hkou Iyk.V ,oa e'khujh QuhZpj ,oa fQDlplZ Lda/k O;kikfjd izkI; cSad esa jksdM+ 50]000 1]50]000 1]00]000 1]90]000 25]000 80]000 35]000 & 1]35]000 & & 3]10]000 ?kVkb;s % nkf;Ro fy;s x;s 8% _.ki= O;kikfjd ns; 'kq) lEif k;ka yh xb % ih D;w fyfeVsM ds 10 ` okys va'kksa ds le ewY; ij fuxZeu }kjk larq"V fd;k 50]000 1]42]000 58]000 7]05]000 1]21]000 1]89]000 1]40]000 5]65]000 18]900 56]500 ih D;w fyfeVsM 1 vizSy] 2014 dks vkfFkZd fpV~Bk I. fooj.k lerk ,oa nkf;Ro 1 va'k/kkfj;ksa dk dks"k v va'k iwt a h c lap; ,oa vkf/kD; 2 xSj&pkyw nkf;Ro nh?kZdkyhu m/kkj 3 pkyw nkf;Ro O;kikfjd ns; jkf'k ` 1 7]54]000 2 11]000 3 1]10]000 1]40]000 dqy The Institute of Chartered Accountants of India uksV ua- 10]15]000 24 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 II. lEif k;k 1 xSj&pkyw lEif k;k LFkk;h lEif k n`'; vn`'; 2 pkyw lEif k;k v Lda/k c O;kikfjd izkI; l cSad esa jksdM+ 4 4]30]000 5 2]00]000 1]85]000 1]42]000 58]000 10]15]000 dqy ys[kksa ij uksV~l % 1 va k iwath vf/kd`r 1]00]000 va'k 10 ` okys 10]00]000 fuxZfer] vfHkn k ,oa pqdrk 75]400 va'k 10 ` okys 7]54]000 ,dhdj.k ;kstuk ds vUrxZr fcuk fdlh udn Hkqxrku ds mi;qDr lHkh iw.kZ n k va'kkaas dk vkcaVu 2 Lkap; ,oa vkf/kD; 11]000 izfrHkwfr izhfe;e [kkrk 3 nh?kZdkyhu _.k 8% _.ki= 1]10]000 4 n`'; LFkk;h lEif k Hkou ih fyfeVsM 1]00]000 D;w fyfeVsM 1]90]000 The Institute of Chartered Accountants of India 2]90]000 iz'ui= 1 : ys[kkadu 25 Iyk.V ,oa e'khujh ih fyfeVsM 25]000 D;w fyfeVsM 80]000 1]05]000 QuhZpj ,oa fQDlplZ 35]000 D;w fyfeVsM 4]30]000 5 vn`'; LFkk;h lEifRr [;kfr 50]000 ih fyfeVsM 1]50]000 D;w fyfeVsM 7. 2]00]000 dk;Z'khy fVIif.k;ka% izfrHkwfr izhfe;e dh x.kuk ih fyfeVsM ds orZeku _.ki=/kkfj;ksa dks ih D;w fyfeVsM ds _.ki=ksa dk 10% izhfe;e ij fuxZeuA izfrHkwfr izhfe;e 1]10]000 ` 10% = ` 11,000 vk/kkj frfFk ls fnuksa dh la[;k dh x.kuk O;ogkj dh rkjh[k vk/kkj frfFk ls fnuksa dh la[;k jkf'k xq.kuQy 19-6-2014 vk/kkj frfFk ns; frfFk 08-03-2014 11-07-2014 4]000 22 88]000 16-03-2014 19-06-2014 5]000 0 0 07-04-2014 10-09-2014 6]000 83 4]98]000 17-05-2014 20-08-2014 5]000 62 3]10]000 20]000 vkSlr ns; frfFk vk/kkj frfFk $ x.qkuQy dk kkx s dy q jkf'k 19-6-2014 $ 8]96]000 @ 20]000 ` 19-6-2014 $ 45 fnu fudVre 03-08-2014 The Institute of Chartered Accountants of India 8]96]000 fo ; dk fo ; dk C;kt dk ks"k ks"k dk 24 ekpZ 22 twu 30 twu 30 twu The Institute of Chartered Accountants of India 14,817-08 2,497-08 2,280-00 3,560-00 6,480-00 jkf'k 8 98 134 fnu 2014 fnukad 445-56 C;kt ls 30 twu ks"k ch@Mh ls ; ls 17 ebZ tqykbZ 1 jksdM+ ls izkI; fcy 25 tqykbZ] 2014 dks ifjiDo ls vkod okilh ls ; ls ks"k ch@Mh ls fooj.k 29 vizSy 107-08 22 vizSy 5-00 18 Qjojh 95-58 7 tuojh 237-90 1 tuojh C;kt lquhy dh iqLrdksa esa jksgu dk pkyw [kkrk lquhy ds lkFk 30 twu] 2014 dks 2,497-08 14]817-08 107-08 2]710-00 2]500-00 1]500-00 560-00 4]430-00 3]010-00 44 62 25 132 174 181 jkf'k fnu 445-56 32-67 42-47 10-27 * 20-25 211-18 149-26 C;kt * 25 tqykbZ] 2014 dks izkI; fcy dh ifjiDork jkf'k ij C;kt yky L;kgh C;kt gSA tc izkI; fcy izkIr gqvk rc mldks sfMV fd;k x;k ysfdu jkf'k ifjiDork ij gh izkIr gksxhA blfy;s] ys[kkadu vof/k ds ckn fcy igqapus dh rkjh[k rd dh vof/k dk C;kt _.kkRed jkf'k ds :Ik esa fn[kk;k x;k gSA lh@Mh fo ; dk fooj.k 16 Qjojh 2014 fnukad 8. 26 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 iz'ui= 1 : ys[kkadu 9. 27 dqy C;kt rFkk izR;sd fdLr esa 'kkfey C;kt dh x.kuk fdjk;k ; ewY; HPP udn Hkqxrku $ fdLrsa 30]000 $ 50]000 $ 50]000 $ 30]000 $ 20]000 1]80]000 ` dqy C;kt 1]80]000 ` & 1]50]000 ` 30]000 ` izR;sd o"kZ ds izkjEHk esa fdjk;k ; ewY; HPP vuqikr dh x.kuk o"kZ ,p ih ih HPP dk izkjfEHkd vn k 'ks"k 1 1]50]000 50]000 1]00]000 2 1]00]000 50]000 50]000 3 50]000 30]000 20]000 4 20]000 20]000 fdLr pqdkbZ vUr esa vn k 'ks"k izR;sd o"kZ ds izkjEHk esa fdjk;k ; ewY; HPP dk vuqikr 15 % 10 % 5 % 2 dqy C;kt 30]000 ` izFke o"kZ 30,000 15 = 14,062 ` 32 f}rh; o"kZ 30,000 10 = 9,375 ` 32 r`rh; o"kZ 30,000 5 = 4,688 lfUudV ` esa 32 prqFkZ o"kZ 30,000 2 = 1,875 ` 32 The Institute of Chartered Accountants of India 10. cSad cV~Vk Okkilh fcy izkI; Mwcr _.k vifyf[kr 31.03.2014 ks"k lh@Mh dk 'ks"k jkf'k ks"k ch@Mh dk 1-4-2013 ls nsunkj cgh 31.03.2014 lek;kstu [kkrk dk % rd 1-4-2013 The Institute of Chartered Accountants of India 5]000 40]200 5]200 1]600 1]16]400 3]24]160 1]55]280 1]68]400 31.3.2014 rd 31.03.2014 1-4-2013 ls 480 1-4-2013 ks"k lh@Mh ls fo ; izkI; fcy dk vuknj.k cspku fd;s x;s izkI; fcy dk vuknj.k ks"k ch@Mh ls nsunkj cgh lek;kstu [kkrk ls % nsunkj [kkrkcgh esa lkekU; cgh lek;kstu [kkrk 2]000 3]000 2]24]000 3]24]160 760 2]29]000 94]400 28 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 iz'ui= 1 : ys[kkadu 11. (a) 29 vk; ,oa O;; [kkrk [31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, lkjka k ] ` vk; (b) pank 3,600 ` 200 lnL; 7]20]000 31 ekpZ] 2015 dks fpV~Bk lkjka k nkf;Ro lEif k vfxze pank izkIr 7]200 vn k Paknk % 2013-14 ds fy;s 3]600 2014-15 ds fy;s 21]600 25]200 dk;Z khy fVIi.kh% 2014&15 ds fy, ns; pank 3]600 200) 7]20]000 ` 2014&15 ds fy, izkIr pank 6]98]400 ` 2014&15 ds fy, Ckdk;k pank 21]600 ` izkfIr ,oa Hkqxrku [kkrk 31-03-2015 dks lekIr gksus okys o"kZ ds fy, pank [kkrk W.N.1 dk nku [kkrk dk izOks'k 'kqYd [kkrk dk QuhZpj [kkrk dk QuhZpj dk fo ; 7,000 `&25,000 ` ` 67]050 ks"k ch@Mh ls cSad vf/kfod"kZ 5]000 Oksru 4]000 tksfM+;s % xr o kZ dk vn k 4]500 ?kVkb;s % bl lky dk vn k The Institute of Chartered Accountants of India fdjk;k ls tksfM+;s % xr o kZ dk vn k ?kVkb;s % bl lky dk vn k eqnz.k ls chek ls tksfM+;s % bl lky dk iwoZn k vads{k.k Qhl ls tksfM+;s % xr o kZ dk cdk;k vn k ?kVkb;s % bl lky dk vn k [ksydwn ,oa LiksVZ~l ls fofo/k O;; ls LiksVZ~l lkexzh W.N.2 ls QuhZpj ; W.N.3 ls ` 15]000 19]500 1]200 350 20]350 4]500 500 800 4]200 750 500 150 650 750 500 750 500 3]500 14]500 5]000 8]000 30 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 ks"k lh@Mh ls jksdM+ cSad 'ks"k jkf'k 850 7]250 80]550 80]550 dk;Z khy fVIif.k;k % 1. o"kZ 2014&15 ds nkSjku izkIr pans dh x.kuk ` ` 68]000 vk; ,oa O;; [kkrs ds vuqlkj pank ?kVkb;s % 2014&15 dk cdk;k 2013&14 dk vfxze 3]700 tksfM+;s % 2013&14 dk cdk;k 2]600 2015&16 dk vfxze 1]500 1]000 ?kVkb;s % 2014&15 ds nkSjku vifyf[kr 4]700 63]300 4]100 67,400 350 67]050 2. 2014&15 ds nkSjku LikZsV~l lkexzh ds ; dh x.kuk LiksV~Zl lkexzh [kkrk ks"k ch@Mh dk izkfIr ,oa Hkqxrku [kkrk dk ; 'ks"k jkf'k 25]000 vk; ,oa O;; [kkrk ls gzkl ks"k lh@Mh ls 24]000 5]000 30]000 3. 6]000 30]000 2014&15 ds nkSjku QuhZpj ; dh x.kuk QuhZpj [kkrk ks"k ch@Mh dk izkfIr ,oa Hkqxrku [kkrk dk ; 'ks"k jkf'k 30]000 izkfIr ,oa Hkqxrku [kkrk ls vk;-O;; [kkrk ls 8]000 fo ; ij gkfu vk;-O;; [kkrk ls gzkl ks"k lh@Mh ls 38]000 The Institute of Chartered Accountants of India 4]500 2]500 3]100 27]900 38]000 The Institute of Chartered Accountants of India 69]188 7]66]542 13-5% _.ki= dk fooj.k 1]12]108 1]12]108 1]00]000 jkf'k 1]00]000 vafdr 31 fnlEcj 2014 fnukad ykHk-gkfu [kkrk ls ks"k vkxs ys x;s fooj.k 1]00]000 1]00]000 vafdr cktkj ewY; dh rqYkuk eas ykxr de gksus ds dkj.k] _.ki= ds ykxr ewY; dks vkxs ys tk;k x;k gSA ih fyfeVsM ds lerk va kksa esa fofu;ksx 1]12]108 90]000 22]108 jkf'k 31-12-2014 dks ifjofrZr _.ki= ij izkIr C;kt 3,713 ` ifjorZu djus dh frfFk dk C;kt dk izfrfuf/kRo djrk gSA 7]50]000 14]850 4]48]434 4]40]000 31 fnlEcj ks"k lh@Mh ls 1]12]108 2]06]000 jkf'k 3]713 1]00]000 50]625 C;kt 31 fnlEcj cSSad ls nsf[k;s uksV 1 31 fnlEcj lerk va'k ls 2]00]000 uksV& cktkj ewY; dh rqYkuk eas ykxr vf/kd gksus ds dkj.k] va'kksa dk ewY; cktkj ewY; ij vkxs ys tk;k x;k gSA 31 fnlEcj 2014 fnukad uksV& 1 2 7]50]000 69]188 7]66]542 52]313 2014 5]00]000 5]625 5]19]375 30 flrEcj cSad ls 6 ekg dk C;kt 2]50]000 11]250 2]45]000 2]167 01 vDVwcj cSad ls , izkbosV fyfeVsM dh iqLrd isjxkWV fyfeVsM dh iqLrd esa 13-5% ifjorZuh; _.k i= esa fofu;ksx [kkrk 31 ekpZ ,oa 30 flrEcj esa C;kt ns; fooj.k vafdr C;kt jkf'k Rkkjh[k fooj.k vafdr cSad dk 1 vxLr cSad dk 1 vDVwcj ykHk-gkfu [kkrk dk 31 fnlEcj ykHk-gkfu [kkrk dk 2014 1 ebZ Rkkjh[k 12. iz'ui= 1 : ys[kkadu 31 32 13. b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 dk;Z'khy fVIif.k;ka % 1 1 ebZ] 2014 dks 5]00]000 ` ds ; ij ekg vizSy] 2014 dk C;kt pqdk;k] tks fd ; ewY; dk fgLlk gS % 5]00]000 ` 13.5% 1/12 = 5,625 ` 2 30 flrEcj] 2014 dks izkIr C;kt 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 ` 50]625 ` dqy 3 1 vxLr] 2014 dks 2]50]000 ` ds ; ij 1 vizSy] 2014 ls tqykbZ] 2014 rd C;kt pqdk;k tks fd ; ewY; dk fgLlk gS % 2]50]000 ` 13.5% 4/12 = 11,250 ` 4 _.ki=ksa ds fo ; ij gkfu izkIr djus dh ykxr 5]19]375 `$2]45]000 ` 2]00]000 `@7]50]000 ` 2]03]833 ` ?kVkb;s % fo ; ewY; 2,000 103 ` 2]06]000 ` 2]167 ` fo ; ij ykHk 5 1,100 _.ki=ksa ij C;kt tks ifjofrZr fd;s x;s 3 eghus ds fy, vFkkZr~ vDVwcj&fnlEcj] 2014 1]10]000 13.5% 3/12 = 3,713 ` 6 _.ki=ksa dh ykxr ftudks lerk va'kksa esa ifjofrZr fd;k x;k 5]19]375 ` $ 2]45]000 ` 1,10,000 ` @7]50]000 ` 1]12]108 ` 7 ks"k _.ki=ksa dh ykxr 5]19]375 ` $ 2]45]000 ` 4,40,000 ` @7]50]000 ` 4]48]434 ` 8 vfUre _.ki=ksa ij C;kt vkxs ys tk;k x;k vof/k vDVwcj ls fnlEcj] 2014 rd vftZr C;kt 4]40]000 ` 13.5% 3/12 = 14,850 ` feLVj ,Dl dk O;kikj ,oa ykHk-gkfu [kkrk 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, fooj.k izkjfEHkd LVkWd dk The Institute of Chartered Accountants of India ` fooj.k 1]60]000 fo ; ls W.N. 11 ` 13]71]000 iz'ui= 1 : ys[kkadu ; dk W.N. 5 9]12]000 ?kVkb;s % foKkiu 18]000 33 1]40]000 vfUre LVkWd ls 8]94]000 4]57]000 ldy ykHk lh@Mh dk 15]11]000 [kpsZ dk W.N. 7 15]11]000 3]44]000 ldy ykHk ls 4]57]000 cV~Vk dk W.N. 9 32]500 cV~Vk izkIr ls W.N. 10 foKkiu dk QuhZpj ij gzkl dk 18]000 ljdkjh izfrHkwfr 'kq) ykHk dk 79]500 fofo/k vk; ls 13]000 ij C;kt ls W.N. 8 16]000 4]000 10]000 4]87]000 4]87]000 31 ekpZ] 2015 dks ,Dl dk fpV~Bk ` nkf;Ro Ikwath W.N. 6 tksfM+;s % vfrfjDr iwath W.N. 2 tksfM+;s % o"kZ ds nkSjku ykHk lEif k 3]76]000 1]72]000 ljdkjh izfrHkwfr;kasa ij vftZr C;kt W.N. 8 79]500 1]40]000 ysunkj vn k [kpsZ 4]87]500 nsunkj W.N. 3 3]00]000 izkI; fcy W.N. 4 36]000 LVkWd iwoZn k [kpsZ 8]23]500 The Institute of Chartered Accountants of India ljdkjh izfrHkwfr;ka 6]27]500 ?kVkb;s % vkgj.k 1]27]000 QuhZpj 4% ` 1]92]000 4]000 2]99]000 35]000 1]40]000 14]000 cSad esa jksdM+ 3]000 cSad 'ks"k 9]500 8]23]500 34 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 dk;Z khy fVIif.k;ka % 1. QuhZpj [kkrk ` ks k ch@Mh dk cSad dk ` 1]20]000 l 'ks"k jkf'k ls 20]000 ks k lh@Mh ls 1]40]000 2. 13]000 1]27]000 1]40]000 jksdM+ ,oa cSad [kkrk ` Ysunkj ls 7]84]000 4]000 vkgj.k ls 1]40]000 20]000 QuhZpj ls 20]000 ks k ch@Mh dk jksdM+ cSad nsunkj dk izkI; fcy dk fofo/k vk; dk vfrfjDRk iwath dk 'ks"k jkf'k ` 11]70]000 4% ljdkjh izfrHkwfr ls 1]22]500 [kpsZ ls 3]50]000 10]000 ks k lh@Mh ls jksdM cSad 1]72]000 14]98]500 3. 1]92]000 3]000 9]500 14]98]500 nsunkj [kkrk ` ks k ch@Mh dk ysunkj dk izkI; fcy dk vuknj.k fo ; dk W.N. 11 3]20]000 jksdM+ ,oa cSad ls NwV ls 8]000 izkI; fcy ls 13]71]000 'ks k lh@Mh 'ks"k jkf'k 16]99]000 The Institute of Chartered Accountants of India ` 11]70]000 30]000 2]00]000 2]99]000 16]99]000 iz'ui= 1 : ys[kkadu 4. 35 izkI; fcy [kkrk ` ` 2]00]000 cSad ls nsunkj dk 1]22]500 2]500 cV~Vk ls ysunkj ls 40]000 ks k lh@Mh 'ks"k jkf'k ls 35]000 2]00]000 5. 2]00]000 ysunkj [kkrk ` ` 7]84]000 ks"k ch@Mh ls cSad dk 2]20]000 cV~Vk dk 16]000 nsunkj izkI; fcy dk izkI; fcy dk 40]000 8]000 vuknj.k ls 3]00]000 ; ks"k jkf'k ls ks"k lh@Mh dk 9]12]000 11]40]000 6. 11]40]000 1 vizSy] 2014 dks fpV~Bk ` nkf;Ro Yksunkj vn k O;; ` lEif k 2]20]000 QuhZpj 1]20]000 40]000 nsunkj 3]20]000 3]76]000 LVkWd Ikwath 'ks"k jkf'k 1]60]000 12]000 iwoZn k [kpsZ 4]000 jksdM+ 20]000 cSad ks"k 6]36]000 7. 6]36]000 o"kZ ds nkSjku O;; fd;s x;s ` 3]50]000 Ok"kZ ds nkSjku pqdk;s x;s O;; tksfM+;s % 31-03-2015 dks vn k [kpsZ The Institute of Chartered Accountants of India ` 36]000 36 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 31-03-2014 dks iwoZn k [kpsZ 12]000 48]000 3]98]000 ?kVkb;s % 31-03-2014 dks vn k [kpsZ 40]000 31-03-2015 dks iwoZn k [kpsZ 14]000 3]44]000 Ok"kZ ds nkSjku O;; fd;s x;s 8. 54]000 ljdkjh izfrHkwfr;ksa ij C;kt 6 1, 92, 000 4% = 4, 000 ` 96% 12 9. ljdkjh izfrHkwfr;ksa ij 6 ekg dk C;kt izkI; 4,000 ` cV~Vk fn;k ` nsunkjksa dks cV~Vk 11, 70, 000 ` 2.5% 97.5% izkI; fcyksa ij cV~Vk 1, 22, 500 ` 2% 98% 30]000 2]500 32]500 10. cV~Vk izkIr ` ysunkjksa dks cV~Vk 7,84, 000 ` 2% 98% 11. m/kkj fo ; Cksps x;s eky dh ykxr fo ; ewY; The Institute of Chartered Accountants of India 16]000 izkjfEHkd LVkWd $ 'kq) ; & vfUre LVkWd 1]60]000 ` $ 9]12]000 `&18]000 ` & 1]40]000 ` 9]14]000 ` 9]14]000 ` 3/2 = 13,71,000 ` iz'ui= 1 : ys[kkadu 14. (a) 37 1 vizSy] 2014 ls 22 tuojh] 2015 rd Lej.kkFkZ O;kikj [kkrk ` 13]27]200 fo ; ls izkjfEHkd LVkWd dk ; dk ?kVkb;s % foKkiu esa fy;s x;s eky dh ykxr ` 34]82]700 LVkWd 22 tuojh] 2015 49]17]000 7]76]300 dks 'ks"k jkf'k ls 1]00]000 ldy ykHk dk fo ; dk 20% dk;Z'khy fVIi.kh 33]82]700 9]83]400 56]93]300 56]93]300 vkx yxus dh rkjh[k dks jgfr;k 7]76]300 ` jgfr;k dh gkfu ds nkos dh x.kuk vkx yxus dh rkjh[k dks LVkWd vFkkZr~ 22 tuojh] 2015 7]76]300 vof'k"V eky dk ewY; mis{kk ;ksX; Fkk] blfy;s LVkWd dh gkfu 7]76]300 pawfd nkos dh rqyuk esa ikWfylh jkf'k de Fkh] nkos dh jkf'k dsoy ikWfylh jkf'k rd lhfer gksxhA blfy;s] ,Dl fyfEkVsM }kjk chek dEiuh ij 5]50]000 ` dk nkok fd;k tk;sxkA dk;Z khy fVIi.kh % 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, O;kikj [kkrk ` izkjfEHkd LVkWd dk 9]62]200 fo ; ls ; dk 45]25]000 vfUre LVkWd ls ldy ykHk dk 10]40]000 65]27]200 fo ; ij ldy ykHk dh nj 10]40]000@52]00]000 100=20% The Institute of Chartered Accountants of India ` 52]00]000 13]27]200 65]27]200 38 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 (b) ldy ykHk dh x.kuk ldy ykHk 'k) q ykHk + LFkk kh [kpsZ 100 fo ; 45, 000 + 90, 000 4, 50, 000 100% = 30% ykHk dh gkfu ds fy;s ikWfylh jkf'k dh x.kuk ` Xkr fo kh; o"kZ esa fo ; 4]50]000 tksfM+;s % fo ; esa 25% o`f) 1]12]500 5]62]500 c<s+ gq, fo ; ij ldy ykHk 5]62]500 ` 30% tksfM+;s % vfrfjDr LFkk;h O;; 30]000 1]98]750 ikWfylh jkf'k 15. (i) 1]68]750 blfy;s O;kikjh dks ykHk dh gkfu ds fy;s 1]98]750 ` dh ikWfylh ysuh pkfg;sA ykHk-gkfu lek;kstu [kkrk* ` ` [kpks dk igys ls izcU/k vk; dks 'kkfey ugha ugha dk 2012 ls 2015 ds fd;k x;k ls 2012 ls 1]10]000 2015 rd ds fy, fy, 66]000 lk>snkjksa dk iwath [kkrk gkfu ls ykSjsy 22]000 gkMhZ 22]000 1]10]000 * ;g ekuk x;k gS fd igys ds o"kks esa [kpsZ rFkk vk; dks /;ku esa ugha j[kk x;k gSA The Institute of Chartered Accountants of India 1]10]000 iz'ui= 1 : ys[kkadu (ii) 39 lk>snkjksa ds iwath [kkrs ykSjsy gkMhZ pSifyu ykSjsy gkMhZ pSifyu ks"k ch@Mh ls 2]11]500 1]51]500 ykHk-gkfu lek;kstu ykSjsy ls & 60]000 & [kkrk 22]000 22]000 gkMhZ dk 60]000 jksdM+ ls & & 63]800 ks"k lh@Mh dk 1]29]500 1]89]500 63]800 2]11]500 2]11]500 63]800 2]11]500 2]11]500 63]800 ks"k ch@Mh ls 1]29]500 1]89]500 63]800 (iii) ,y ,p ,.M dEiuh dk fpV~Bk 1-4-2015 dks pSiyhu ds izos k ds ckn ` nkf;Ro Ikwath [kkrs % lEif k Iyk.V ,oa e'khujh ` 60]000 ykSjsy 1]29]500 O;kikfjd izkI; 2]05]000 gkMhZ 1]89]500 O;kikj esa LVkWd 3]10]000 pSifyu O;kikfjd ns; vn k O;; 63]800 vftZr vk; 66]000 2]27]000 gLRkLFk jksdM+ 10]000 1]10]000 $ 63]800 73]800 cSad esa jksdM+ 5]000 7]19]800 7]19]800 dk;Z khy fVIif.k;ka % 1. lk>snkjksa esa ykHk-gkfu foHkktu dh x.kuk ` lekIr gksus okys o"kZ ds fy;s ykHk dqy ykHk The Institute of Chartered Accountants of India 31-03-2012 1]40]000 31-03-2013 2]60]000 31-03-2014 3]20]000 31-03-2015 3]60]000 10]80]000 40 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 iqjkus ykHk vuqikr esa foHkktu vFkkZr~ 5 : 4 ykSjsy gkMhZ dqy ` ` ` 6]00]000 4]80]000 10]80]000 5]40]000 5]40]000 10]80]000 u;s vuqikr esa ykHk foHkktu gksxk vFkkZr~ 1:1 vkf/kD; dk fgLlk deh dk fgLlk 2. 60]000 60]000 ykSjsy dks 60]000 ` ls MsfcV fd;k tk;sxk rFkk gkMhZ dks 60]000 ` ls sfMV fd;k tk;sxkA pSifyu }kjk iwath yk;h tk;sxh ` pSifyu ykSjsy rFkk gkMhZ dh la;qDr iwath ds 20% ds cjkcj iwath yk;sxk % ykSjsy dh iwath 2]11]500 & 22]000 & 60]000 1]29]500 gkMhZ dh iwath 1]51]500 & 22]000 $ 60]000 1]89]500 Lka;qDr iwath 3]19]500 la;qDr iwath ds 20% fgLls dss cjkcj pSifyu yk;sxk 3]19]000 ` dk 20% 16. 17. 63]800 izLrko dk ewY;kadu fd;k tk;sxk rFkk fo srk dk fuEu vk/kkjksa dks /;ku eas j[krs gq, pquko djsaxs % i nh tkus okyh lsok dh ek=k rFkk D;k og vLirky dh vko';drk ds vuq:Ik gSA ii fo srk dh i`"BHkwfe rFkk [;kfrA iii fofHkUu izLrkoksa dh rqyukRed ykxrA iv fo srk dk laxBukRed <kapk fo'ks"kdj fcuk vR;f/kd nsjh ds lsok izkIr djus ds fy;s rduhdh LVkWQA v DokfyVh] fo'oluh;rk rFkk xksiuh;rk dk lqfu'p;A vi lead laxzg rFkk izf ;kadu dh lqfo/kkA (a) dEiuh ys[kk ekud fu;e] 2006 ds fu;e 5 ds vuqlkj] ,d orZeku dEiuh tks igys ,l,elh SMC ugha Fkh vc ,l,elh SMC cu xbZA miyC/k The Institute of Chartered Accountants of India iz'ui= 1 : ys[kkadu (b) ys[kk ekud ds lEcU/k esa NwV ugha gksxh tc rd fd dEiuh gSA blfy;s] dEiuh dk izcU/k ,l,elh ds lEcU/k esa miyC/k dk;Z khy fVIif.k;ka% 41 ;k f'kfFkyrk izkIr djus ds fy;s ,l,elh ;ksX; nks yxkrkj ys[kk vof/k rd ,l,elh ugha jgrh 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, NwV dks izkIr ugha dj ldrkA ` dPPkh lkexzh ,Dl Ykkxr ewY; 200 ?kVkb;s % lsuoSV Cenvat sfMV 10 190 TkksfM+;s % vkod xkM+h HkkM+k 20 10 mrkjus dk [kpkZ 220 Ykkxr fufeZr eky okbZ 220 lkexzh dk miHkksx izR;{k Je 60 izR;{k mifjO;; 40 LFkk;h mifjO;; 2]00]000 `@20,000 bdkb;k a 10 330 Ykkxr ;fn fufeZr eky okbZ dk 'kq) olwyh ewY; 400 ` gSA 'kq) olwyh ewY; NRV fufeZr eky okbZ dh ykxr vFkkZr~ 330 ` ls T;knk gSA blfy;s] dPph lkexzh rFkk fufeZr eky dk ewY;kadu ykxr ij fd;k tk;sxkA vfUre LVkWd dk ewY; % dPph lkexzh ,Dl fufeZr eky okbZ vfUre LVkWd dh dqy ykxr The Institute of Chartered Accountants of India ek=k nj jkf'k ` 500 220 1]10]000 1,200 330 3]96]000 5]06]000 42 18. b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 (a) ewy e khu ij gzkl ` 01-04-2010 dks e'khu dh ewy ykxr 4]00]000 ?kVkb;s % vof'k"V ewY; 10% gzkl;ksX; ewY; 40]000 3]60]000 mi;ksxh thou Ikzfr o"kZ gzkl Rkhu o"kZ dk gzkl 4osa Ok"kZ ds izkjEHk esa ekxr gzkl ewY; WDV 1-4-2013 dks 4]00]000 `&1]08]000 ` tksfM+;s % iqueZwY;kadu iquewZY;kadu ds ckn dqy iqLrd ewY; iquewZY;kadu dk mi;ksxh thou 2013&14 ls izfr o"kZ gzkl 10 o"kZ 36]000 1]08]000 2]92]000 90]000 3]82]000 9 o"kZ 42]444 tksM+h x;h lEif k ij gzkl 01-04-2013 dks tksM+h x;h lEif k dh ykxr mi;ksxh thou 10 o"kZ 2013&14 ls izfr o"kZ gzkl o"kZ 2013&14 dk gzkl (i) ;fn tksM+h x;h lEif k dk i`Fkd vfLrRo gks ewy e'khu dk gzkl tksM+h x;h lEif k ij gzkl 2013&14 dk dqy gzkl (ii) ;fn tksM+k x;k fgLlk lEif k dk ,dhd`r fgLlk gks 01-04-2013 dks e'khu dk dqy ewY; ewy e'khu dh iqueZwY;kafdr ykxr W.N. 1 tksM+h x;h lEif k dh ykxr 1]80]000 18]000 42]444 18]000 60]444 3]82]000 1]80]000 5]62]000 mi;ksxh thou 2013&14 ds fy, gzkl The Institute of Chartered Accountants of India 9 o"kZ 62]444 iz'ui= 1 : ys[kkadu (b) 43 uksV % ;|fi] pkSFks o"kZ ds izkjEHk eas e'khu dk c<+k gqvk iquewZY;kadu rFkk ks"k mi;ksxh thou dk iqu%fu/kkZj.k fd;k x;kA bldk rkRi;Z gS fd rhljs o"kZ ds fy, gzkl dh x.kuk iqjkuh x.kuk ds vk/kkj ij rFkk 'ks"k mi;ksxh thou 9 o"kZ dh x.kuk pkSFks o"kZ ds izkjEHk ;k mlds ckn ls dh xbZ gSA e khu [kkrk fnukad ` fooj.k 01-04-2009 cSad dk fnukad fooj.k 1]00]000 31-03-2010 gzkl ls ks"k lh@Mh ls 1]00]000 01-04-2010 ks"k ch@Mh dk 01-07-2010 cSad dk 10]000 90]000 1]00]000 90]000 31-03-2011 gzkl ls 1]50]000 ` ks"k lh@Mh ls 2]40]000 21]250 2]18]750 2]40]000 01-04-2011 ks"k ch@Mh dk 2]18]750 31-03-2012 gzkl ls 01-10-2011 cSad dk 2]00]000 ks"k lh@Mh ls 35]000 3]83]750 4]18]750 4]18]750 01-04-2012 ks"k ch@Mh dk 3]83]750 31-12-2012 cSad ls 1]25]000 31-12-2012 fo ; ij ykHk 12]500 31.03.2013 gzkl ls 41]250 ks"k lh@Mh ls 3]96]250 01-04-2013 ks"k ch@Mh dk 3]96]250 2]30]000 31-03-2014 ykHk-gkfu [kkrk ls 33]300 gzkl ls 1]96]700 15% 29]505 ks"k lh@Mh ls 2]30]000 01-04-2014 ks"k ch@Mh dk 2]30]000 1]67]195 The Institute of Chartered Accountants of India 1]67]195 2]30]000 44 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 dk;Z khy fVIi.kh % iqjkuh fof/k ds vk/kkj ij gzkl pktZ fd;k x;k fooj.k 1]00]000 izFke e'khu dk ; 4 o"kZ dk gzkl 1]00]000 10% 4 rhljh e'khu dk ; 1-5 o"kZ dk gzkl 2]00]000 10% 1.5 dqy gzkl pktZ 40]000 2]00]000 30]000 70]000 dk;Z khy fVIi.kh % ubZ fof/k ds vUrxZr pktZ fd;k tkus okyk gzkl Ok"kZ izkjfEHkd vifyf[kr ewY; WDV ; 'ks"k 2009&2010 - 1]00]000 1]00]000 2010&2011 85]000 & 85]000 12]750 72]750 2011&12 72]750 2]00]000 2]72]750 40]838 2]31]412 2012&13 2]31]412 & 2]31]412 34]712 1]96]700 dqy gzkl 19 vfUre vifyf[kr gzkl ewY; WDV 15]000 85]000 (a) 1]03]300 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, Hkfo"; esa gksus okyh gkfu dh x.kuk ys[kk ekud 7 ds vuqlkj ^^fuekZ.kh Bsdk^^ yk[k ` esa 31 ekpZ] 2015 rd [kpZ dh xbZ ykxr 83-99 dk;Z iw.kZ djus ds fy;s vfrfjDr ferO;;h vuqeku fuekZ.k dh dqy ykxr ?kVkb;s % Bsdk ewY; Hkfo ; esa gksus okyh vuqekfur gkfu 36-01 120-00 108-00 12-00 ys[kk ekud AS 7 la'kksf/kr 2002 ^^fuekZ.kh Bsdk^^ ds iSjk 35 ds vuqlkj tc ;g laHkkfor gks fd Bsds dh ykxr Bsds dh vk; dh rqyuk esa T;knk gksxh] rc laHkkfor gkfu dks rqjUr [kpsZ ds :i esa ekU;rk nsuh pkfg;sA blfy;s] 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, lEir daLV D'ku dEiuh dh iqLrdksa esa 12 yk[k ` visf{kr gSA The Institute of Chartered Accountants of India iz'ui= 1 : ys[kkadu (b) 20 (a) 45 pkyw ys[kk vof/k 2013&14 esa la'kksf/kr ewY; dk izHkko FkkA blds ifj.kkeLo:Ik] tuojh 2014 ls 31 ekpZ] 2014 rd ds fo ; ij dEiuh dks xzkgdksa ls 15 yk[k ` izkIr gksaxsA ;fn dEiuh vfUre :Ik ls olwyh dk fu/kkZj.k ;qfDriwoZd fuf'prrk ds lkFk djrh gS rks ys[kk ekud AS 9 ds iSjk 10 }kjk 2013&14 esa la'kksf/kr fo ; ewY; ds ifj.kkeLo:Ik izkIr vfrfjDr vk; ds :Ik esa ekU;rk nh tk;sxhA Hkwfe ; dh ykxr dh x.kuk yk[k ` esa Hkwfe dh ykxr dkuwuh O;; LokfeRo dk chek rksM+us dh ykxr ?kVkb;s % vof'k"V eky dk ewY; lEif k dh ykxr (b) 5]00]000 25]000 10]000 50]000 10]000 40]000 5]75]000 ,Dl fyfEkVsM us okbZ fyfeVsM ds lerk va'kksa esa 600 yk[k ` dk fofu;ksx fd;kA mlesa ls] dEiuh dk bjknk 50% va'k vFkkZr~ 300 yk[k ` nh?kZdkyhu vof/k ds fy, rFkk 'ks"k vFkkZr~ 300 yk[k ` vLFkk;h pkyw fofu;ksx ds :Ik esa gSA fcuk rF; dks /;ku es j[krs gq,] ,Dl fyfeVsM }kjk fofu;ksx dsoy rhu eghus 01-01-2015 ls 31-03-2015 rd j[kk x;kA ys[kk ekud 13 nh?kZdkyhu ;k pkyw fofu;ksx ds foHkktu ij tksj nsrk gS ;|fi miyC/k nh?kZdkyhu fofu;ksx fo ; ;ksX; gksrs gSaA nh gqbZ ifjfLFkfr esa] 31-03-2015 dks lHkh fofu;ksx dk olwyh ewY; 200 yk[k ` gks x;k vFkkZr~ 100 yk[k ` pkyw fofu;ksx ls lEcfU/kr rFkk 100 yk[k ` nh?kZdkyhu fofu;ksx ls lEcfU/kr gSA ys[kk ekud AS 13 ^^fofu;ksx dk ys[kkadu^^ ds vuqlkj pkyw fofu;ksx dk ykxr ewY; rFkk mfpr ewY;] tks Hkh de gks ds vk/kkj ij vkxs ys tkuk pkfg;sA pkyw fofu;ksx ftudk cktkj miyC/k gS ds lEcU/k esa] lkekU;r% cktkj ewY; mfpr ewY; dk loksZ ke izek.k nsrk gSA blds vuq:Ik] pkyw fofu;ksx dk olwyh ewY; vFkkZr~ 100 yk[k ` fn[kkuk pkfg;sA pkyw fofu;ksx ds ewY; esa deh dh jkf'k vFkkZr~ 200 yk[k ` dks ykHkgkfu [kkrs esa kkfey djuk pkfg;sA ekud vkxs crkrs gSa fd nh?kZdkyhu fofu;ksx dks ykxr ewY; ij vkxs ys tkuk pkfg;sA ;|fi] vLFkk;h ds vykok nh?kZdkyhu fofu;ksx ds ewY; esa deh vkrh gS] rks deh dks ekU;rk nsus ds fy;s jkf'k de djds vkxs ys tkuh pkfg;sA The Institute of Chartered Accountants of India 46 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 ;gka okbZ fyfeVsM dkWihjkbV dk vf/kdkj [kks pqdk gs ftlls mlds fgLls ds olwyh ewY; esas 1@3 rd deh gksxh tks fd egRoiw.kZ jkf'k gSA dkWihjkbV dk uqdlku nh?kZdky esa O;kikj rFkk mldh dk;Ziz.kkyh dks izHkkfor djsxkA blds vuqlkj] ;g mfpr gksxk fd nh?kZdkyhu fofu;ksx dk ewY; 20 * yk[k ` de djds] fofu;ksx dks 100 yk[k ` fn[kkuk gSA vLFkk;h ds vykok ewY; esa deh dks /;ku j[krs gq, de djuk gSA nh?kZdkyhu fofu;ksx ds ewY; esa deh vFkkZr~ 200 yk[k ` dks ykHk-gkfu [kkrs esa 'kkfey djuk pkfg;sA * ;fn ;g ekuk tk;s fd nh?kZdkyhu fofu;ksx esa deh vLFkk;h gS rFkk ljdkjh fu.kZ; ds f[kykQ etcwr rdks ds lkFk nkok djds] okbZ fyfEkVsM ml deh ls ij vk tk;ssxhA bl ifjfLFkfr esa] nh?kZdkyhu fofu;ksx dks ykxr ewY; ij fn[kkuk pkfg;sA The Institute of Chartered Accountants of India ebZ] 2015 dh b.VjehfM,V (IPC) ijh{kk ds fy, mn~?kks"k.kkvksa@fo/kk;h la'kks/kuksa@ifji=ksa vkfn dh iz;ksT;rk iz'ui= 1 % ys[kkadu (Paper 1 : Accounting) ys[kkadu ekud : AS 1 : ys[kkadu uhfr;ksa dk izdVhdj.k AS 2 : bUosaVjht dk ewY;kadu AS 3 : jksdM+ izokg fooj.k AS 6 : gzkl ys[kkadu AS 7 : fofuekZ.k vuqcU/k (2002 esa iqujhf{kr AS 9 : vk; dh ekU;rk AS 10 : LFkk;h lEif k;ksa dk ys[kkadu AS 13 : fuos'kksa dk ys[kkadu AS 14 : lafoy;u ys[kkadu iz;ksT;rk lEcU/kh fVIi.kh : dEiuh vf/kfu;e] 2013 dh 30 flrEcj] 2014 rd vf/klwfpr /kkjk,a ebZ 2015 ijh{kk esa ykxw jgsxh vkSj vU; fo/kk;h la'kks/kuksa ftuesa 'kkfey gSa vf/klwpuk,a@ifji=@fu;e@fu;ked izkf/kdj.k }kjk fuxZfer ekxZn'kZu ds fy, dV-vkWQ frfFk 31 vDVwcj] 2014 gSA ebZ] 2015 ijh{kk esa Ind ASs ykxw ugha gSa : MCA us viuh osclkbV ij 35 Hkkjrh; ys[kkadu ekudksa (Ind ASs) dks iznf'kZr fd;k gqvk gS ftldh izHkkoh frfFk ugha gSA fo|kFkhZ /;ku j[ksa fd ;s Ind ASs ebZ 2015 dh ijh{kk esa ykxw ugha gSaA iz'u-i= 2 : O;kolkf;d fo/kku] vkpkj uhfr;ka ,oa lEizs"k.k (Paper 2 : Business Laws, Ethics and communication) (i) dEiuh vf/kfu;e] 2013 : 30 flrEcj] 2014 rd MCA }kjk vf/klwfpr /kkjk,a 1 ls 122 rd ebZ] 2015 ijh{kk esa ykxw jgsaxh] fuEukafdr /kkjkvksa dks NksM+dj : diV ds fy, {kfr u/s 75 va'k/kkfj;ksa ds vf/kdkj esa fopj.k u/s 48, va'kiwt a h esa deh u/s 66, fV C;wuy dh AGM cqykus dh 'kfDr u/s 97, lnL;ksa vkfn dh lHkk cqykus dh fV C;wuy dh 'kfDr u/s 98 ,oa /kkjk 96 ls 98 rd vuqikyuk esa =qfV ij ltk,a 4/5 99 vU; fo/kk;h la'kks/kuksa ds fy, ftlesa 'kkfey gSa izklafxd vf/klwpuk,a@ifjJeh@ fu;e@fu;ked izkf/kdj.k }kjk fuxZfer ekxZn'kZu ds fy, dV&vkWQ frfFk 31 vDVwcj] 2014 gSA The Institute of Chartered Accountants of India 159 (ii) b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 deZpkjh HkfO"; fuf/k dks"k ,oa fofo/k izko/kku vf/kfu;e] 1952 : deZpkjh tek vk/kkfjr chek la'kks/ku ;kstuk] 2014 1. 2. deZpkjh isU'ku la'kks/ku ;kstuk] 2014 iz'ui= 4 : djk/kku (Paper 4 : Taxation) fo k vf/kfu;e] dj&fu/kkZj.k o"kZ vkfn dh ebZ] 2015 dh ijh{kk ds fy, iz;ksT;rk fo k la- 2 vf/kfu;e] 2014 }kjk la'kksf/kr vk;dj ,oa vizR;{kdj lEcU/kh izko/kku vkSj 31 vDVwcj] 2014 rd fuxZfer ifji=@vf/klwpuk,a ebZ] 2015 dh ijh{kk esa ykxw gSaA izklafxd dj&fu/kkZj.k o"kZ 2015-16 gSA The Institute of Chartered Accountants of India

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