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CA IPCC : Revision Test Paper (with Answers) - ACCOUNTING (Hindi) Nov 2013

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Iksij&1 % ys[kkadu Hkkx&1 % uoEcj] 2013 dh ijh{kk ds fy, ykxw gksus vkSj u ykxw gksus dh ?kks"k.kk,a v uoEcj] 2013 dh ijh{kk ds fy, ykxw i xSj&dEiuh laLFkkvksa ds oxhZdj.k ds ekunaM II dk la kksf/kr vorj.k dj vads{k.k lhek dh gky esa cnyko ds dkj.k] vkbZ lh , vkbZ dh ifj"kn us gky gh esa xSj&dEiuh laLFkkvksa ds f}rh; Lrj ds izFke ekinaM ds vuqlkj ,l,ebZ dk fu/kkZj.k 40 yk[k ds dkjksckj dh lhek ls 1 djksM+ :Ik;s dj dj fn;k x;kA ns[kks 7 ekpZ] 2013 dks vkbZlh,vkbZ }kjk tkjh ?kks"k.kk ^^xSj&dEiuh laLFkkvksa ds f}rh; Lrj esa la kks/ku^^A ;g la kks/ku 1 vizSy] 2012 ;k blds ckn ykxw gksus okys ys[kk o"kZ ls gSA ii la kksf/kr vuqlwph VI dEiuh ekeyksa ds ea=ky; ,elh, us 28 Qjojh] 2011 ls dEiuh vf/kfu;e] 1956 ds rgr fpV~Bk vkSj ykHk&gkfu [kkrk ds fuekZ.k ls lEcfU/kr vuqlwph VI es la kks/ku fd;k gSA ;g la kksf/kr vuqlwph VI dEiuh ys[kk ekud ] fu;e 2006 ds rgr vf/klwfpr ekStwnk xSj ifjofrZr ys[kkekud ds vuqlkj rS;kj dh xbZ gSA la kksf/kr vuqlwph VI ds rgr fpV~Bk vkSj ykHk&gkfu [kkrs dk fuekZ.k 01-04-2011 ;k blds ckn pkyw foRrh; o"kZ ls ykxw dj fn;s x;sA c uoEcj] 2013 dh ijh{kk ds fy;s ykxw ughA , ,l f}rh; dEiuh ea=ky; }kjk tkjh fd;s x;s ,e lh , }kjk viuh osclkbZV ij 35 Hkkjrh; ys[kk ekud , ,l f}rh; fcuk ykxw gksus dh rkjh[k dh ?kks"k.kk ds j[ks x;s gSA ;s ekud Hkkjrh; ys[kk ekud rFkk vkbZ ,Q vkj ,l ds erHksnksa dks nwj djrs gSA ;s ekud dksj xzqi }kjk tkjh fd;s x;s jksMesi ds rgr izFke pj.k ls rhljs pj.k rd vkus okyh lHkh dEifu;ksa ij ykxw fd;s tk;saxsA ;s , ,l f}rh; uoEcj] 2013 ijh{kk esa cSBus okys Nk=ksa ij ykxw ugh gksaxsA The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 Hkkx&II % iz u vkSj mRrj Ikz u dEiuh ds fo kh; fooj.k i=&vuqlwph VI 1 v ;wVjk fyfeVsM ds 31 ekpZ] 2013 ds fpV~Bs esa ^^lap; vkSj vkf/kD;^^ 'kh"kZd ds vUrxZr fuEufyf[kr en Fks& IkzfrHkwfr izhfe;e [kkrk Ikwath lap; lkekU; lap; jkf'k yk[kks esa 80 60 90 ml rkjh[k dks 250 yk[k dh lafpr gkfu Fkh] ftls fpV~Bs ds lEif k esa ^^ykHk&gkfu fooj.k^^ ds 'kh"kZd ds vUrxZr fn[kk;k x;k gSA dEiuh vf/kfu;e] 1956 dh la kksf/kr vuqlwph VI ds vuqlkj bl O;ogkj dh 'kq}rk ij fVIi.kh dhft,A c lqes/kk fyfeVsM us 10]00]000 dk cSad ls dtZ fy;k Fkk ftldk Hkqxrku 5 lky ds vUnj 10 Nekgh fd rksa esa e; C;kt ds fd;k tk;sxkA izFke fd r 1]00]000 dh 30-92013 dks ns;A lqes/kk fyfeVsM ds 31 ekpZ] 2013 dks lekIr o"kZ ds fy, la kksf/kr vuqlwph VI ds vuqlkj _.k dk oxhZdj.k foRrh; fooj.k i= esa fdl izdkj fd;k tk;sxkA izcU/k ikfjJfed 2 dqekj fyfeVsM ,d xSj fuos k dEiuh gS] tks dqN o kksZa ls ?kkVs esa py jgh gSA dEiuh pkyw o"kZ ds fy, fuEu tkudkjh nsrh gS& Ykk[k esa Pkqdrk lerk va k iwath Pkqdrk iwokZf/kdkj va k iwath Lkap; iquewZY;kdau lap; 10 yk[k lfgr izfrHkwfr izhfe;e nh?kZdkyhu _.k ,d lky ds ckn iqu% Hkqxrku tek jkf k vkosnu ds iSls vkoaVu ykafcr lafpr gkfu;k tks vifyf[kr ugha gqbZa fofu;ksx 120 20 150 40 40 20 720 20 180 2 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 dqekj fyfeVsM esa feLVj ,Dl gh dsoy ,d iw.kZdkfyd funs kd gSaA vkidks vuqlwph XIII ds Hkkx f}rh; ds vuqlkj Hkqxrku gsrq mUgsa vf/kdre ifjJfed dk ifjdyu djuk gSA ;fn rhu o"kZ ls vf/kd dk fo ks"k izLrko dEiuh dh lk/kkj.k lHkk esa ikfjJfed ds lEcU/k esa ikfjr ugha gksrk gSaA 3 jksdM+ izokg fooj.k % csy dEiuh fyfeVsM 2012&13 o"kZ ds fy;s fuEufyf[kr lwpuk izLrqr djrh gSA fuEu vkadM+ksa dk iz;ksx djrs gq,] vkidks 31 ekpZ] 2013 dks lekIr o"kZ ds fy, jksdM+ izokg fooj.k vizR;{k fof/k ls rS;kj djuk gS % jksdM+ vkSj jksdM+ rqY; dk izkjfEHkd 'ks"k Ik wath O;; laifRr ds fo ; ls izkfIr YkkHkka k pqdk;k lEifRr ds fuiVku ls gkfu o"kZ ds fy;s 'kq} ykHk Yks[kk izkI; esa o`f) 4-5% _.k&i=ksa dk 'kks/ku EkwY; kl vkSj ifj kks/ku Ykk[kksa esa 1-55 9-90 1-60 0-50 1-20 3-30 1-50 2-50 0-75 cksul fuxZeu ds fy, ys[kkadu 4 31 ekpZ 2013 ds ,Dl fyfeVsM ds ryiV esa fuEu enks dk 'ks"k izdV gksrk gS % vf/kd`r va k iwath 10 okys 3]00]000 lerk va k fuxZfer vkSj iznRr va k iwath 10 okys 80]000 lerk va k iwath iznRr 7-50 10 okys 1]20]000 lerk va k Ikwath 'kks/ku lap; Lka;a= iqueZwY;kafdr lap; IkzfrHkwfr izhfe;e [kkrk LkkekU; lap; YkkHk&gkfu [kkrk Ikwath lap; e khu ds fo ; ij ykHk 50]000 lfgr Ikwath lap; dk cpk 'ks"k xSj&udn enksa ds dkj.k gSA 30]00]000 6]00]000 12]00]000 2]60]000 20]000 1]20]000 2]00]000 1]00]000 1]50]000 3 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 dEiuh us cksul ds ek/;e ls vkaf kkd iznr va kksa dks iw.kZ iznRr va kks esa ifjorZu djus dk fu.kZ; fy;k vksj iznRr va kksa ds /kkjd dks mlh vuqikr esa cksul va k tkjh fd;s tk;saxsA vkidks vko ;d tuZy izfof"V;ka nsuh gS] ;g ekurs gq, fd eqDr lap; esa U;wure deh gksuh pkfg,A lekesyu ls igys vkSj ckn ds ykHk&gkfu 5 1 tuojh] 2012 ls eSllZ vkse dk pkyw O;olk; ysus ds fy, , fyfeVsM dk lekesyu 1 ebZ] 2012 dks gqvkA , fyfeVsM ds [kkrs 31 fnlEcj] 2012 rd cuk fn;s x, vkSj O;kikj ,oa ykHk&gkfu bl izdkj rS;kj fd;s Fks % fooj.k izkjfEHkd jgfr;k dk ; dk Lkdy ykHk vkxs ys x;s fdjk;k] nj vkSj chek C;kt funs'kd dh Qhl Oksru dk;kZy; O;; ;k=h deh ku cV~Vk foKkiu Mwcr _.k EkwY; kl _.k&i= ij C;kt 'kq} ykHk fooj.k 1]40]000 fo ; ls 9]10]000 vfUre LVkWd ls 3]00]000 &&&&&&&&& 13]50]000 &&&&&&&&& Lkdy ykHk vkxs yk;s 18]000 6]000 20]000 51]000 42]000 12]000 5]000 10]000 3]000 15]000 4]500 1]13]500 &&&&&&&&&& 3]00]000 &&&&&&&&&& 12]00]000 1]50]000 &&&&&&&&& 13]50]000 &&&&&&&&& 3]00]000 &&&&&&&&&& 3]00]000 &&&&&&&&&& ;g irk yxk fd Qjojh vkSj vizSy ds fy, fc h o"kZ ds vkSlr fc h dk vk/kk tcfd uoEcj vkSj fnlEcj dh fc h vkSlr dk Ms<+ xquk jghA vkidks o"kZ dk ykHk lekeysu ls igys vkSj ckn dh vof/k esa foHkkftr djrs gq, fn[kkuk gSA 4 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ,d dEiuh dk vkarfjd iquxBZu 6 31 ekpZ] 2013 dks eSDl fyfEkVsM dk laf{kIr fpV~Bk fuEufyf[kr gSa % nkf;Ro lEifRr;ka va'k iwath [;kfr 100 okys lerk va k 15]00]000 vU; vpy lEifRr;ka 9% 100 okys iwokZf/kdkj va k 5]00]000 O;kikj izkfIr;ka jgfr;ak lkekU; lap; 1]80]000 cSad esa jksdM+ YkkHk&gkfu [kkrk & Lo;a ds _.k&i= 12% 100 okys izfr _.k&i= 6]00]000 vafdr ewY; 2]00]000 O;kikj nsunkfj;ka 4]15]000 YkkHk&gkfu [kkrk &&&&&&& 31]95]000 &&&&&&& 20]000 15]00]000 6]51]000 3]93]000 26]000 1]92]000 4]13]000 &&&&&&& 31]95]000 &&&&&&& 01-4-2013 dks eSDl fyfeVsM us iqufuekZ.k dh fuEufyf[kr ;kstuk dks viuk;k % i izR;sd lerk va k dks 10 okys 10 iw.kZ iznRr lerk va kksa esa foHkkftr fd;k tk;sxkA lerk va k iwath dk 50% dEiuh dks leiZ.k fd;k tk;sxkA ii iwokZf/kdkj ykHkka k 3 lky dk cdk;k gSA iwokZf/kdkj va k/kkjh ykHkka k nkos dk 90% NksM+us dks rS;kj vkSj 'ks"k jkf k ds Hkqxrku ds fy;s lger gSA iii Lo;a ds 80]000 ds _.k i= 98 C;kt lfgr cspk x;k vkSj 'ks"k Lo;a ds _.k&i= dks jn~n dj fn;k x;kA iv 2]80]000 ds _.ki=/kkjh iw.kZ Hkqxrku ds cnys 3]00]000 iqLrd ewY; dh e khujh dks Lohdkj djus ds fy;s lger gks x;sA v O;kikfjd nsunkfj;k]a O;kikj izkfIr;ka rFkk jgfr;ka e k% 3]50]000] 5]90]000 vkSj 3]60]000 ds ewY;kafdr fd;s x;s FksA [;kfr] _.k&i=ksa ij cV~Vk vkSj ykHk&gkfu [kkrs dk uke 'ks"k vifyf[kr djuk gSA vi dEiuh us 3]00]000 dh iwath izfrc)rkvksa ls cpus ds fy, 15]000 n.M dk Hkqxrku fd;kA vkidks eSDl fyfEkVsM dh fdrkcksa esa iqufuekZ.k ds fy, tuZy izfof"V;ka nsuh gSA dEifu;ksa dk ,dhdj.k 7 gfj fyfeVsM vkSj ukjk;.k fyfeVsM dk gfjukjk;.k fyfEkVsM esa ,dhdj.k gks x;kA ubZ dEiuh ,dhd`r gksus okyh dEifu;ksa dh lHkh lEifRr ,oa nkf;Ro ysus ds fy, gSA gfj fyfeVsM dh lEifRr ,oa nkf;Ro ds fdrkc ewY; ds cnys gfjukjk;.k fyfeVsM ds va k fn;s 5 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 tk;saxsA gfj fyfeVsM ds 2 va k ds cnys ubZ dEiuh }kjk rhu va k 20 izfr kr izhfe;e ij fuxZfer fd;s tk;saxsA ukjk;.k fyfeVsM ds fy;s vuqeksfnr ;kstuk fuEukuqlkj gS % 1 ukjk;.k fyfeVsM ds rhu 10% iwokZf/kdkj va k/kkfj;ksa dks gfjukjk;.k fyfEkVsM ds 100 okys nks 15% iwokZf/kdkj va k dh vuqefr nh tk jgh gSA 2 gfjukjk;.k fyfeVsM ds _.ki=ksa ds leewY; ij fuxZeu }kjk ukjk;.k fyfeVsM ds _.k i=ksa dk Hkqxrku 5% cV~Vs ij fd;k tk;sxkA 3 ukjk;.k fyfeVsM ds bfDoVh va k/kkfj;ksa dks vius [kkrs ds 'ks"k ds cnys gfjukjk;.k fyfeVsM ds }kjk dbZ va kksa dh leewY; ij vuqefr nh tk jgh gSA bl vk;kstu gsrq] la;= vkSj e khujh 15% de] dqy 10% LVkWd ewY; ds cjkcj vizpfyr LVkWd] tks csdkj gSA ,dhdj.k ls iwoZ nksuks dEifu;ksa dk laf{kIr fpV~Bk bl izdkj gS % nkf;Ro 10 okys izR;sd lerk va k 100 okys izR;sd 10% iwokZf/kdkj va k lkekU; lap; Lkqjf{kr _.k&i= O;kikj ysunkfj;ka gfj fyfeVsM 6]40]000 & 8]80]000 & 1]20]000 &&&&&& 16]40]000 &&&&&& Ukkjk;.k gfj Ukkjk;.k lEifRr fyfeVsM fyfeVsM fyfeVsM 12]50]000 Lka;= vkSj e khusa 12]80]000 20]00]000 7]50]000 O;kikj izkfIr;ka 1]52]000 1]25]000 & jgfr;ka 1]00]000 1]50]000 jksdM+ vkSj cSad 'ks"k 1]08]000 1]00]000 5]00]000 ykHk&gkfu [kkrk & 3]50]000 2]25]000 &&&&&& &&&&&& &&&&&& 16]40]000 27]25]000 27]25]000 &&&&&& &&&&&& &&&&&& vkidks tuZy izfof"V;k a rFkk foy; ds rqjUr ckn ,dhd`r dEiuh dk fpV~Bk fn[kkuk gSA vkSlr Hkqxrku fof/k 8 v vyx&vyx rkjh[ks ns; gksus ds dkj.k] dsru us feFkys k ij ns; fcy Lohdkj dj fy;kA fcy dk fooj.k bl izdkj gS % fcy dh Rkkjh[k jkf k fcy dh vof/k 10 vizSy 2012 4000 4 eghus ds fy, 18 vizSy 2012 5000 3 eghus ds fy, 25 ebZ 2012 3000 6 eghus ds fy, 5 twu 2012 6000 3 eghus ds fy, 6 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 1 tqykbZ dks bu fcyksa dks okfil fy;s tkus ij rFkk dsru us mlh fnu nks fcy] 4 eghus esa ns; 10]000 vkSj 'ks"k jkf k e; C;kt ds 6 eghus esa ns; fcy ij lgefr O;Dr dh xbZA 10%okf"kZd C;kt lfgr f}rh; fcy ij 'ks"k ns; jkf k dh x.kuk dhft,A x.kuk ds iz;kstuksa ds fy, o"kZ 2012&13 esa 365 fnu ysus gSA Pkkyw [kkrk c 1 tuojh] 2013 dks okbZ dh [kkrkcgh esa ,Dl [kkrs dk 5000 :- dk MsfcV 'ks"k fn[kk;k x;kA 31 ekpZ] 2013 dks lekIr frekgh ds nkSjku okbZ vkSj ,Dl ds chp fuEufyf[kr ysu nsu gq, % 2013 Tkuojh Tkuojh Qjojh Qjojh Qjojh EkkpZ EkkpZ EkkpZ 11 24 01 04 07 01 18 23 okbZ us ,Dl okbZ us ,Dl ,Dl us okbZ okbZ us ,Dl ,Dl us okbZ ,Dl us okbZ okbZ us ,Dl ,Dl us okbZ dks eky cspk ls rhu eghus ckn ns; izfrKk i= izkIr fd;k dks eky cspk dks eky cspk dks eky okfil fd;k dks eky cspk dks eky cspk dks eky cspk 6]000 5]000 10]000 8]200 1]000 5]600 9]200 4]000 31 ekpZ] 2013 dks pSd ds ek/;e ls [kkrs dk fuiVkjk dj fn;k x;kA 31 ekpZ] 2013 dks 10% okf"kZd C;kt ysrs gq, okbZ }kjk ,Dl dks izLrqr pkyw [kkrk rS;kj dhft,A C;kt dh x.kuk fudVre ,d :Ik;s esa dhft,A Lodh;&larqyu [kkrkcgh 9 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy,] oklq dh iqLrdksa ds lsV ls fuEufyf[kr lwpuk, fudkyh tkrh gS % fo ; ; ; okilh nsunkjksa ls izkIr udn ns; fcy Lohdkj fo ; okilh 11]26]000 6]44]000 15]200 3]68]400 2]40]000 33]600 7 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 Yksunkjksa dks udn Hkqxrku 3]60]000 IkzkI; fcy izkIr 3]20]000 cV~Vk izkIr 8]400 Mwcr&_.k vifyf[kr 24]000 cV~Vk NwV Hkqxrku 21]600 1 tuojh] 2012 dks dqy fo ; cgh dk 'ks"k 6]41]600 rFkk mlh rkjh[k dks ; cgh dk 'ks"k 3]72]800 FkkA mi;qZDr lwpukvksa ls lkekU; [kkrk cgh esa fc h [kkrk rFkk ; [kkrk lek;kstu [kkrk rS;kj dhft,A xSj&ykHkdkjh laxBuksa ds foRrh; fooj.k 10 31 ekpZ] 2013 dks eqacbZ Dyc dh iqLrdksa ls fuEufyf[kr lwpuk,a izkIr dh xbZ& i Hkou vkSj iqLrdky; d{k ds fy, nku feyk ii vU; jkTkLo vk; vkSj okLrfod izkfIr;ka % Ikzos k 'kqYd pUnk ykWdj fdjk;k fofo/k vk; Tkyiku [kkrk iii 1]00]000 vk;xr vk; 8]500 10]000 300 800 & okLrfod izkfIr;ka 8]500 9]500 300 530 8000 vk;xr [kpZ & & 2]500 1]000 4]000 & okLrfod Hkqxrku 5]000 65]000 2]400 500 4]000 4]000 vU; jkTkLo [kpsZ vkSj okLrfod Hkqxrku% Hkwfe QuhZpj Oksru [ksy ds eSnkuksa dk j[kj[kko fdjk;k Tkyiku [kkrk nku dh jkf k esa ls 10]000 iqLrdky; dh iqLrdksa dh [kjhn ds fy, mi;ksx fd;k x;kA izos k 'kqYd dh iwjh jkf k o"kZ ds fy, vk; ds :Ik esa yh xbZA QuhZpj rFkk iqLrdky; dh iqLrdksa ij iwjs o"kZ ds fy, 10% okf"kZd dh nj ls ewY; kl iznku fd;k tkuk FkkA 8 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 vkidks 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy, O;kikfjd vk/kkj ij izkfIr ,oa Hkqxrku [kkrk] vk; O;; [kkrk rFkk 31 ekpZ] 2013 dks Marcantile basis fpV~Bk rS;kj djuk gSA ;g ekurs gq, fd eqacbZ Dyc dEiuh vf/kfu;e] 1956 ds rgr iathd`r ugh gSA viw.kZ ys[kksa ls [kkrs 11 fuEu lwpukvksa ls Jh ,Dl dk 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy, O;kikj ,oa ykHk&gkfu [kkrk vkSj ,d fpV~Bk bl rkjh[k dks cukb;s % 31-03-2012 1 2 nkf;Ro ,oa lEifRr;ka O;kikj esa jgfr;ka fc h ds fy;s nsunkj izkI; fcy ; ds fy;s ysunkj QuhZpj dk vifyf[kr ewY; vn k [kpsZ IkwoZnRr O;; gkFk esa udnh CkSad 'ks"k izkfIr;ka vkSj Hkqxrku 2012&2013 ds nkSjku nsunkjksa ls olwyh 1 2 2 % NwV nsus ds ckn Yksunkjksa dks Hkqxrku 2% dh nj ls NwV izkIr ds ckn IkzkI; foi= dh vk;& 2% dh NwV ds ckn Ekkfyd dk vkgj.k 30-09-2012 dks QuhZpj dh [kjhn 01-10-2012 dks 4% ljdkjh izfrHkwfr;ka& [kjhnh 96% dh nj ls O;; fofo/k vk; 1]60]000 3]20]000 & 2]20]000 1]20]000 40]000 12]000 4]000 20]000 31-03-2013 1]40]000 \ \ 3]00]000 1]27]000 36]000 14]000 3]000 9]500 11]70]000 7]84]000 1]22]500 1]40]000 20]000 1]92]000 3]50]000 10]000 9 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 fo ; ewY; bl izdkj r; fd;k fd fo ; vk; ij ,d frgkbZ ldy ykHk olwyk tk;sA 18]000 dh ykxr dk lkeku uewus ds :Ik esa forjdksa ds fy, tkjh fd;s x;s FksA [kjhn vkSj fc h dsoy m/kkj ij dh tkrh gSA Ok"kZ ds nkSjku 2]00]000 dk izkI; foi= nsunkjksa ij fy[kk x;k] bles ls 40]000 dh jkf k dk fcy ysunkjksa dks cspku fd;k x;k] ckn es bl jkf k esa ls 8000 dk fcy nsunkj }kjk vukn`r fd;k x;kA Ekkfyd }kjk o"kZ ds nkSjku pSd }kjk iwath tkjh dh xbZ ftldk ys[kkadu jksdM+ cgh esa ugh fd;k x;k] ;|fi 31 ekpZ] 2013 ds cSad 'ks"k 9500 tSlk fd ij fn[kk;k x;k esa jkf k 'kkfey gSA 3 4 5 6 7 fdjk;k [kjhn 12 v , fyfeVsM us 1]00]000 ewY; dk la;= udn ewY; 86000 fdjk;k ; ds vk/kkj ij [kjhnk vkSj fuEu e esa Hkqxrku djrk gS& RkqjUr Hkqxrku 20]000 ,d lky ds ckn igyh fd r 40]000 nks lky ds ckn nwljh fd r 20]000 rhu lky ds ckn vafre fd r vkidks x.kuk djuh gS % i dqy C;kt vkSj ii izR;sd fd r esa 'kkfey C;kt c ';ke fyfeVsM us fdjk;k ; iz.kkyh ij 1 vDVwcj] 2011 dks ,d jaxhu Vh oh [kjhnkA Vh oh lsV dk udn ewY; 15000 FkkA Hkqxrku dh 'krsZ Fkh&rqjUr Hkqxrku 1150 vkSj izR;sd 4000 dh Nekgh fd rs nks lky rdA igyh fd r 31 ekpZ] 2012 dks Hkqxrku fd;k tkuk FkkA C;kt dh nj 12% okf"kZd FkhA ';ke us 30 flrEcj] 2012 dks ns; fdLr dk Hkqxrku ugha dj ldk] blds ifj.kkeLo:Ik dkuwuh vkSipkfjdrk,a iwjh djus ds ckn jax fyfeVsM us Vh oh lsV iqu% tCr dj fy;kA jax fyfeVM dh iqLrd esa ';ke dk [kkrk vkSj iqu% tCr [kkrk rS;kj djuk gSA ;g ekurs gq, fd tCrh ds le; Vh oh dk vuqekfur ewY; 12000 Fkk vkSj ejEer rFkk iqu% iSfdax O;; 850 ds cknA 6 fnlEcj] 2012 dks 10% fo ks"k NwV udn ewY; ij ,d deZpkjh dks 13500 esa iqu% cspkA jax fyfeVsM 31 ekpZ dks gj o"kZ vius [kkrs can djrk gSA 10 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 fofu;ksx [kkrs 13 lqes/kk us 5000 ,Dl fyfEkVsM ds 13-5% ifjorZuh; _.k&i= 100 vafdr ewY; ds 105 C;kt&jfgr ewY; ij [kjhnsA _.k&i= ij 31 ekpZ vkSj 30 flrEcj dks C;kt ns; gSA ys[kk o"kZ dSys.Mj o"kZ gSA 2012 ds nkSjku fuEufyf[kr ysu nsu gq, Fks& 1 vxLr 2]50]000 _.k&i= @ 107 C;kt&lfgr [kjhnk 1 vDVwcj 2]00]000 _.k&i= @ 103 ij fo ; 31 fnlEcj 20% jksds gq, _.k i=ksa dk ifjorZu djus ds ckn 10 okys 10]000 bfDoVh va k izkIr fd;sA blds vykok ifjorZu ds le; udn esa ifjofrZr _.k&i=ksa ij C;kt izkIr fd;kA 31 ekpZ] 2012 dks ,d _.k&i= vkSj ,Dl fyfEkVsM ds ,d va k dk cktkj ewY; e k% 106 rFkk 15 FkkA Lkqes/kk _.ki=ksa dks pkyw lEifRr ds :Ik esa j[krh FkhA vkidks _.k i= fofu;ksx [kkrk vkSlr ewY; ds vk/kkj ij lqes/kk dh iqLrdksa esa rS;kj djuk gSA LVkWd dh gkfu ds fy;s chek nkok 14 22 tuojh] 2013 dks ,Dl fyfeVsM ds ifjlj esa vkx yx xbZ vkSj LVkWd {kfrxzLr gks x;k FkkA cps gq, eky dh ykxr ux.; FkhA QeZ izfr o"kZ 31 ekpZ dks [kkrk cukrh FkhA 31 ekpZ] 2011 dks 9]62]200 dh rqyuk esa 31 ekpZ] 2012 dks 13]27]200 dh ykxr dk LVkWd FkkA ; 1 vizsSy] 2012 ls vkx yxus dh vof/k rd 34]82]700 :- dh rqyuk esa lEiw.kZ o"kZ 2011&12 esa 45]25]000 Fkk vkSj mlh vof/k dh fc h e k% 49]17]000 rFkk 52]00]000 FkhA vkidks fuEu vfrfjDr lwpuk nh tkrh gS % i tqykbZ] 2012 esa 1]00]000 dh ykxr dk eky foKkiu gsrq fn;k x;kA iqLrdksa esa dksbZ ys[kk ugha fd;k x;kA iI ldy ykHk dh nj fLFkj gSA ,Dl fyfeVsM us vkSlr okD; ds v/khu 5]50]000 dh ikWfylh yh FkhA mi;qZDRk lwpukvksa ds vk/kkj ij vkidks vkx yxus dh vof/k dh rkjh[k dks LVkWd dh jkf k rFkk chek dEiuh ij ns; nkos dh jkf k dk vuqeku yxkb;sA 11 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 lk>snkjh % ,d lk>snkj }kjk izos k ,oa vodk k xzg.k 15 ,Dl] okbZ vkSj tsM 2%2%1 ds vuqikr esa ykHk&gkfu foHkktu djrs gq, lk>hnkj gSA lk>snkjh lays[k ds vuqlkj izR;sd lk>snkj dks 2]00]000 dh LFkk;h iwath ij 9% dh nj ls ykHk gkfu vuqikr eas iwath ij C;kt izkIr djus dk vf/kdkj gSA tsM dks fo ks"k izn kZu ds fy, 10% dh nj ls 'kq} ykHk deh ku ?kVkus ds ckn ij deh ku izkIr djus dk vf/kdkj gSA 01-09-2012 dks LokLF; ds vk/kkj ij ,Dl lsokfuo`Rr vkSj ,Dl dk csVk , dks 1@5 fgLls ds ykHk gkfu vuqikr ds fy, lk>hnkj cukus dk fu.kZ; fy;k x;kA bl rkjh[k ij vU; fuEu fu.kZ; fy;s x;s % , QeZ dh LFkk;h iwath 3]00]000 rd c<kbZ tk;s vkSj lk>hnkj LFkk;h iwath dks ykHk&gkfu ds vuqikr esa cuk;s j[ksaxsA blfy;s vkxs iwath ij 10% dh nj ls C;kt dk Hkqxrku fd;k tk,xkA ch 01-09-2012 ls tsM dks dksbZ deh ku dk Hkqxrku ugha fd;k tk;sxkA lh [;kfr dk ewY;kadu 60]000 iqLrdksa esa ugh fn[kk;k tk,xkA Mh ,Dl dh lsokfuo`fRr ij 50]000 dk udn Hkqxrku fd;k x;kA bZ , ds LFkk;h ,ao pkyw iwath [kkrs esa ,Dl dks 'ks"k ns; nkos dh jkf k tek dh xbZA ,Q ys[kk o"kZ 2012&13 ds fy, iwath ij C;kt] tsM dk deh ku vkSj ewY; kl ls igys ykHk 1]80]000 FkkA o"kZ ds fy, ewY; gkl 18]500 01-09-2012 rd 6000 kl lfgr vkidks rS;kj djuk gS % i 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy, QeZ dk ykHk&gkfu fu;kstu [kkrkA ii lk>hnkj dk pkyw [kkrkA dEI;wVjhd`r okrkoj.k esa ys[kk 16 ^^LizsM 'khV ,d cgqr gh ewY;oku ys[kkadu midj.k gSA orZeku O;kikj dh vko ;drkvksa dks /;ku esa j[krs gq, LizsM 'khV ds egRo dks crkb;sA 12 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 , ,l dk ykxw gksuk 17 eSllZ vksesxk ,.M dEiuh ,d lk>snkjh QeZ dk dkjksckj 1-25 djksM+ vU; vk; dks NksM+dj vkSj m/kkjh -95 djksM+ fiNys o"kZ dh FkhA 31-03-2013 dks lekIr o"kZ ds fy, xSj& dEiuh laLFkkvksa ds fy, miyC/k ys[kk ekud ds vkosnu dh NwV dk ykHk mBkuk pkgrk gSA vkbZ lh , vkbZ }kjk tkjh funsZ k ds vuqlkj ys[kk ekud ds izko/kkuksa dh NwV ds lEcU/k esa vksesxk ,.M dEiuh ds izcU/k dks lykg nhft,A , ,lA ^^ys[kk uhfr;ksa dk izdVhdj.k^^ 18 v ,Dl fyfeVsM us srk dks 50 yk[k dh iwjh dher ds cnys viuk Hkou cspkA dEiuh us srk dks vf/kdkj ns fn;kA Hkou dk iqLrd ewY; 35 yk[k gSA 31 ekpZ] 2013 dks izys[ku vkSj dkuwuh vkSipkfjdrk,a yfEcr gSA dEiuh eas fc h ntZ ugh dh xbZ gSaA ;g jkf k vfxze izkfIr ds :Ik esa fn[kkbZ xbZ gSA D;k vki ,Dl fyfEkVsM ds ys[kkadu O;ogkj ls lger gS \ ;fn ugh] rks bl lEcU/k esa lgh ys[kk O;ogkj dk lq>ko nhft;sA , ,l 2 ^^jgfr;s dk ewY;kadu^^ c ;w ,l , fyfeVsM us 400 izfr fdyks dh nj ls dPpk eky [kjhnkA dEiuh us dPpk eky ugha csprh gS cfYd og bls fufeZr eky ds mRiknu djus esa mi;ksx ysrs gSA dPps eky ls rS;kj fufeZr eky dks ykxr ewY; ls de ij csps tkus dh mEehn dj jgs gSA ys[kk o"kZ ds var esa dEiuh ds ikl 10]000 fdyks dPpk eky dk LVkWd py jgk gSA dEiuh dHkh bls dPps eky ds :Ik esa ugh cspsxhA dPps eky dk fc h ewY; dk irk ugh vkSj blfy;s o"kZ ds vUr esa jgfr;s ds ewY;kadu ds fy;s dPps eky dh olwyh ewY; dh x.kuk ugh dj ldrs gS fdUrq lkexzh dk izfrLFkkiu ewY; 300 :Ik;s izfr fdyks gSA vki dPps eky ds jgfr;s dk ewY;kadu fdl izdkj djsaxs \ , ,l 3 ^^udn izokg^^ v fuEufyf[kr xfrfof/k;ksa dks i lapkyu xfrfof/k;ka iii fofu;ksx xfrfof/k;ka iii foRrh; xfrfof/k;ksa esa oxhZd`r djuk gS % , ch lh Mh bZ ,Q th 19 fuos'k ds :Ik esa j[kh xbZ lEifRr ij fdjk;k izkIr fd;k fo ; vkSj forj.k ds [kpZ dk Hkqxrku fd;k vk;dj dk Hkqxrku fd;k IkwokZf/kdkj va kksa ij ykHkka k dk Hkqxrku fd;k vfHkxksiu deh ku dk Hkqxrku fdjk;s dk Hkqxrku fofu;ksx dh [kjhn ij nykyh dk Hkqxrku 13 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ,p YkEch vof/k ds cSad _.k vkbZ vk;dj dh okilh ,l 6 ^^ewY; kl ys[kk^^ rFkk , ,l 10 ^^LFkk;h lEifRr dk ys[kkadu^^ c oSY;w fyfEkVsM us 01-04-2004 dks 100 yk[k dk ,d la;= dk vf/kxzg.k fd;kA dEiuh us 10 o"kZ ds vuqekfur thou ij lh/kh js[kk fof/k ls gkl olwy djrh gS rFkk vUr esa vof k"V ewY; ykxr dk 2-5% gSA 5osa o"kZ ds izkjEHk esa laifRr dk iquewZY;kadu vifyf[kr ewY; dk 40% ij dh vksj fd;k x;k rFkk iquewZY;kadu ykHk iquZewY;kafdr lap; esa gLrkarfjr fd;k x;kA iquewZY;kadu ds ckn] vuqekfur thou 6 o"kZ eku fy;k x;k rFkk vof k"V ewY; iquewZY;kafdr ewY; dk 2-5% gksus dh mEehn FkhA dksbZ vfrfjDr kl iquewZY;kafdr lap; ls lek;ksftr ugha fd;k tk;sxkA 8os o"kZ ds izkjEHk esa dEiuh us lEifRr dks csdkj ik;k x;k vkSj rnuqlkj [kRe ;k vodk k djus dk QSlyk fd;kA [kRe djus dh rkjh[k dks laifRr dk olwyh ewY; 3]80]000 FkkA [kRe gksus dh rkjh[k dks ykHk&gkfu fooj.k ls olwy dh tkus okyh lEifRr ij gkfu dk irk yxkuk gSA , ,l 7 fuekZ.k lafonk 20 v yDdh fyfEkVsM us fpV~Bk rkjh[k 31 fnlEcj] 2012 dks ,d vuqca/k gLrk{kj fd;k tgka vuqekfur vk; 15 djksM+ rFkk vuqekfur dqy ykxr 20 djksM+ gSA vuqca/k ij dksbZ dke 'kq: ugha gqvkA D;k Bsdsnkj dks 31 fnlEcj] 2012 dks vius [kkrksa esa dksbZ ys[kk izHkko nsus ds fy, vko ;drk gS \ , ,l 9 vk; dh igpku c Tk; fyfeVsM us izdk k fyfeVsM ls 20 djksM+ dk fu;kZr ds fy;s eky [kjhnkA fu;kZr vkns k dks jn~n dj fn;k x;kA t; fyfeVsM us mlh eky dks LFkkuh; cktkj esa dher ij NwV nsdj cspus dk QSlyk fd;kA izdk k fyfeVsM ls 15% dher ij NwV nsus dk vuqjks/k fd;k x;kA izdk k fyfEkVsM dk eq[; ys[kkdkj t; fyfeVsM }kjk vuqjks/k ij NwV dks fo ; esa ls lek;ksftr djuk pkgrk gSA D;k ;g O;ogkj mfpr gS \ foospuk dhft,A izLrkfor mRrj@ladsr 1 v vuqlwph VI dk izFke Hkkx dk uksV 6 ch ds rgr ykHk gkfu fooj.k lHkh foHkktu vkSj fofu;kstu ds ckn dk ^MsfcV 'ks"k ^^lap;^^ 'kh"kZd ds vUrxZr _.kkRed jkf k fn[kkuh pkfg,A blh rjg ^^lap; vkSj vkf/kD;^^ esa vkf/kD; dk _.kkRed 'ks"k lek;ksftr djus ds 14 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ifj.kkeLo:Ik ;fn dksbZ _.kkRed jkf k gks rks bls ^^lap; vkSj vkf/kD;^^ esa fn[kkuk pkfg,A bl ekeys esa ykHk gkfu dk MsfcV 250 yk[k dqy lap; 230 yk[k ls vf/kd gSA blfy;s ^^lap; vkSj vkf/kD;^^ esa ykHk gkfu dk _.kkRed 'ks"k lek;ksftr djus ds ckn 'ks"k 20 yk[k _.kkRed fpV~Bs esa fn[kkuk pkfg,A c la kksf/kr vuqlwph VI ds vuqlkj ,d nkf;Ro dks pkyw nkf;Ro esa oxhZd`r fd;k tk;sxk ;fn fuEu es ls dksbZ Hkh ekunaM larq"V djrk gS % i blds dEiuh ds lkekU; lapkyu p esa fuiVkjs dh mEehn gSA ii ;g eq[; :Ik ls dkjksckj vk;ksftr djus ds mn~ns ; ls j[kk x;k gSA iii fjiksfVZax dh rkjh[k ds ckn 12 eghus ds vUnj fuiVkjk gksuk pkfg,A ;k iv fjiksfVZax rkjh[k ds de ls de 12 eghus ds ckn] dEiuh dks fcuk 'krZ ds nkf;Ro dks LFkfxr djus dk vf/kdkj ugh gSA fn;s x;s ekeys esa] lh ekinaM ds vuqlkj 30-09-2013 vkSj 31-03-2014 dks ns; fdLrs ^^vU; pkyw nkf;Ro^^ 'kh"kZd ds vUrxZr fn[kkbZ tk;sxhA blfy;s] 31-03-2013 dks fpV~Bs esa 8]00]000 1]00]000x8 fd rs ^^nh?kZdkyhu _.k^^ 'kh"kZd esa fn[kk;k tk;sxk vkSj 2]00]000 1]00]000 X 2 fd rsa cSad ls _.k ds pkyw ifjiDorkvksa ds :Ik esa ^^vU; pkyw nkf;Ro^^ 'kh"kZd ds rgr fn[kk;k tk;sxkA 2 izHkkoh iwath vkSj vf/kdre ekfld ikfjJfed dh x.kuk& Pkqdrk lerk va k iwath Pkqdrk iwokZf/kdkj va k iwath Lkap;&iquewZY;kafdr lap; dks NksM+dj 150&10 IkzfrHkwfr izhfe;e nh?kZdkyhu _.k Tkek jkf k ,d o"kZ ds ckn izfrns; ?kVkb;s & lap;h gkfu;k tks vifyf[kr ugha gqbZa fofu;ksx izcU/kdh; ikfjJfed ds fy;s izHkkoh iwath yk[k esa 120 20 140 40 40 20 &&&&&& 380 20 180 &&&&&& 180 &&&&&& 15 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ;|fi dqekj fyfEkVsM dks gkfu gks jgh gS vkSj dksbZ fo ks"k izLrko ikfjJfed Hkqxrku ds fy;s ikfjr ugh fd;k x;k gSA izcU/kdh; ikfjJfed dh x.kuk dhft;sA izcU/kdh; ikfjJfed dh x.kuk dk vk/kkj osrueku gksxk] tks vf/kdre 2]00]000 rd gSA izHkkoh iwath 5 djksM+ ls de fdUrq ,d djksM+ ls vf/kd bfly;s izcU/k funs kd dks vf/kdre ikfjJkfed 1]00]000 izfrekg dh nj ls ns; gksuk pkfg,A blfy;s izcU/k funs kd dks ns; vf/kdre ikfjJfed 1]00]000X 12 12]00]000 uksV& dqekj fyfeVsM dh izHkkoh iwath esas iquewZY;kafdr lap; rFkk vkoaVu yafcr vkosnu i= ij izkIr jkf k 'kkfey ugh gSA csy dEiuh fyfeVsM 3 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s jksdM+ izokg fooj.k Ykk[kksa esa Ykk[kksa esa Ikfjpkyu f ;kvksa ls jksdM+ izokg 'kq) ykHk tksfM+;s % kl rFkk viys[ku lEifRr ds fo ; ls gkfu dk;Z khy iwath esa ifjorZu ls igys ifjpkyu ykHk ?kVkbZ;s & Yks[kk izkI; esa o`f) Ikfjpkyu f ;kvksa ls mRiUu 'kq} jksdM+ fofu;ksx f ;kvksa ls jksdM+ izokg iwathxr [kpsZ LFkk;h lEifRr ds fo ; ls izkfIr fofu;ksx f ;kvksa esa jksdM+ dk 'kq} Ikz;ksx foRrh; f ;kvksa ls jksdM+ izokg vfrfjDr va k ds fuxZeu ls izkfIr YkkHkka k pqdk;k 4-5% _.k&Ik= dk 'kks/ku foRrh; f ;kvksa ls mRiUu 'kq} jksdM+ jksdM+ vkSj jksdM+ rqY; esa deh vof/k ds izkjEHk esa jksdM+ vkSj jksdM+ rqY; vof/k ds vUr esa jksdM+ vkSj jksdM+ rqY; ks"k jkf k 3-30 0-75 1-20 5-25 1-50 3-75 9-90 1-60 8-30 6-50 -50 2-50 3-50 1-05 1-55 -50 16 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 4 ,Dl fyfeVsM dh iqLrdks esa tuZy izfof"V;ka lerk va k vafre ekax [kkrk Debit lerk va k iwath [kkrk ls cksMZ ds izLrko fnukad &&&&&& ds vuqlkj] 80]000 va kksa dks iw.kZ iznRr% djus ds fy,] izfr va k 2-50 dh vafre ekax Debit ii Ikwath lap; [kkrk Debit lkekU; lap; [kkrk va k/kkjh dk cksul [kkrk ls vkaf kd iznRr% va kksa dks iw.kZ iznRr% va kks ds fy, 50]000 iwath lap; rFkk 1]50]000 lkekU; lap; ls gLrkarj.k Debit iii va'k/kkjh cksul [kkrk lerk va k vafre ekax [kkrk ls vafre ekax ij ns; jkf k va k/kkjh cksul [kkrs ls lek;ksftr Debit iv Ikwath 'kks/ku lap; [kkrk Debit IkzfrHkwfe izhfe;e [kkrk Debit LkkekU; lap; [kkrk va'k/kkjh cksul [kkrk ls izR;sd 3 va kksa dks ,d cksul va k dk fuxZeu dk izLrko lkekU; lHkk esa fnukad ------------ ikfjr gqvk Debit v va'k/kkjh cksul [kkrk lerk va k iwath [kkrk ls cksul ds fy;s 40]000 va k izfr va k dh nj ls fuxZfer fd;s x;s i 2]00]000 2]00]000 50]000 1]50]000 2]00]000 2]00]000 2]00]000 2]60]000 1]00]000 20]000 4]00]000 4]00]000 4]00]000 uksV 1 iw.kZ pqdrk cksul va k ds fuxZeu esa iwath 'kks/ku lap; vkSj izfrHkwfr izhfe;e dk mi;ksx dj ldrs gS fdUrq vkaf kd :Ik ls pqdrk va k dks iw.kZ pqdrk va k ds ifjorZu esa ughA 2 la;= iquewZY;kadu lap; dks cksul va k tkjh djus ds fy, mi;ksx ugha fd;k tk ldrkA 3 50]000 dk iwath lap; udn esa izkIr gqvk ftldk mi;ksx cksul va k tkjh djus ds fy;s dj ldrs gSA 17 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 4 cksul va k dk vuqikr izR;sd 7-50 pqdrk va k ds fy;s 2-50 gSA gj 3 va k ds fy, 1 va k ;kfu 5 1/3rd blfy;s mlh vuqikr esa cksul dh jkf k gksxh 1]20]000x1/3 x10 = 4]00]000 lekesyu ls iwoZ rFkk ckn ds le; dk ykHk fooj.k fn[kkrs gq,& fooj.k Lkdy ykHk , ?kVkbZ;s % [kpsZ c fdjk;k] nj vkSj chek C;kt funs'kd dk 'kqYd Oksru dk;kZy; O;; ;k=h deh ku NwV foKkiu Mwcr _.k gkl _.k Ik= ij C;kt 'kq) ykHk ,&ch vk/kkj fo ; 1 % 3 Lke; Lke; W.N.2 Lke; Lke; fo ; fo ; fo ; fo ; Lke; W.N.2 dqy Lkekesyu ls igys 1-1-2012 ls 30-04-2012 4 ekg 3]00]000 75]000 18]000 6]000 20]000 51]000 42]000 12]000 5]000 10]000 3]000 15]000 4]500 &&&&& 1]86]500 &&&&& 1]13]500 6]000 2]000 & 17]000 14]000 3]000 1]250 2]500 750 5]000 & &&&&& 51]500 &&&&& 23]500 Ikwath ykHk Lkekesyu ds ckn 1-5-2012 ls 31-12-2012 8 ekg 2]25]000 12]000 4]000 20]000 34]000 28]000 9]000 3]750 7]500 2]250 10]000 4]500 &&&&& 1]35]000 &&&&& 9+0]000 'kq) ykHk ofdZax uksVl 1 fc h dk vuqikr ldy ykHk fo ; ds vuqikr esa foHkkftr fd;k tkrk gS ftldh x.kuk fuEu izdkj gS& Lkekesyu ls igys Hkkj Lkekesyu ds ckn Hkkj Tkuojh 1 EkbZ 1 Qjojh Tkwu 1 EkkpZ 1 TkqykbZ 1 vizSy vxLr 1 flrEcj 1 18 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 vDVwcj uoEcj fnlEcj 3 1 1 1 9 blfy;s fc h vuqikr& 3 % 9 ;k 1 % 3 2 funs kd dh Qhl rFkk _.k i= ij C;kt dsoy dEiuh ds ekeys esa Hkqxrku fd;k tkrk gSA blfy;s bldks lekesyu dh vof/k ds ckn pktZ fd;k tkrk gSA 19 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 6 tuZy izfof"V;ka eSDl fyfeVsM dh iqLrdks eas fooj.k 01-04-2013 lerk va k iwath 100 [kkrk Debit lerk va k iwath 10 [kkrk ls 100 ds 1 va k dks 10 va k 10 okys esa va kksa mifoHkktu] lkekU; lHkk dk izLrko fnukad ---------------- lerk va k iwath [kkrk Debit Ikwath de [kkrk ls iqufuekZ.k dh ;kstuk ds vuqlkj 50% ls iwath dh deh gksus ds ukrs iwath deh [kkrk Debit cSad [kkrs ls iwokZf/kdkj va k ij cdk;k ykHkka k dk 10% udn Hkqxrku cSad [kkrk 800 _.k i= X 98 Debit Lo;a ds _.k&i= [kkrk ls iwath deh [kkrk ls Lo;a ds _.k&i= ds fo ; ij ykHk va k iwath [kkrs esa gLrkarfjr 12% _.k&i= [kkrk Debit Lo;a ds _.k&i= [kkrk ls iwath deh [kkrk ls Lo;a ds _.k i= dks cspus ij ykHk va k iwath [kkrs esa gLrkarfjr 12% _.k i= [kkrk Debit Debit Ikwath deh [kkrk Ek khujh [kkrs ls e khujh _.ki= /kkfj;ksa }kjk 2]80]000 ds Hkqxrku ds fy;s fy;k x;k O;kikj nsunkfj;ka [kkrk Debit Debit Ikwath deh [kkrk O;kikj izkfIr;ka [kkrk ls jgfr;ka [kkrk ls lEifRr ,oa nkf;Ro dk iqu% ewY;kadu Ikwath deh [kkrk Debit [;kfr ls ykHk vkSj gkfu [kkrk ls [;kfr vkSj ykHk gkfu [kkrs dk uke 'ks"k vifyf[kr uke jkf'k 15]00]000 Tkek jkf'k 15]00]000 7]50]000 7]50]000 13]500 13]500 78]400 76]800 1]600 1]20]000 1]15]200 4]800 2]80]000 20]000 3]00]000 65]000 29]000 61]000 33]000 4]33]000 20]000 4]13]000 20 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 Ikwath deh [kkrk Debit cSad [kkrs ls iwath izfrc)rkvksa ls cpus ds fy;s n.M dk Hkqxrku Ikwath deh [kkrk Debit iwath lap; [kkrk ls iwath deh [kkrs dk 'ks"k iwath lap; [kkrs esa LFkkukUrfjr gksus ds ukrs 7 15]000 15]000 2]45]900 2]45]900 gfj ukjk;.k fyfeVsM dh iqLrdks esa ,dhd`r dEiuh fooj.k 1 O;kikj ; [kkrk Debit gfj fyfeVsM ds ifjlekid ls ukjk;.k fyfeVsM ds ifjlekid ls gfj fyfeVsM vkSj ukjk;.k fyfeVsM ds O;kikj [kjhn gksus ij ofdZax uksV esa ns[ks 2 IykaV vkSj e khujh [kkrk Debit O;kikj izkfIr;ka [kkrk Debit Debit jgfr;ka [kkrk Debit jksdM+ vkSj cSad [kkrk O;kikj ysunkfj;ka [kkrk ls lkekU; lap; 880000&512000 [kkrk ls O;kikj ; [kkrk ls gfj fyfeVsM dh lEifRr vkSj nkf;Ro ysus ds fy;s 3 IykaV vkSj e khujh [kkrk Debit Debit O;kikj izkfIr;ka [kkrk Debit jgfr;ka [kkrk Debit jksdM+ vkSj cSad [kkrk ukjk;.k fyfeVsM ds _.ki= [kkrs ls 50]000 dk 95% O;kikj Hkqxrku [kkrs ls O;kikj ; [kkrs ls Ukke 25]12]000 Tkek 11]52]000 13]60]000 12]80]000 1]52]000 1]00]000 1]08]000 1]20]000 3]68]000 11]52]000 17]00]000 1]25]000 1]35]000 1]00]000 4]75]000 2]25]000 13]60]000 ukjk;.k fyfeVsM dh lEifRr ,oa nkf;Ro ysus ds fy;s 4 gfj fyfeVsM ds ifjlekid [kkrk lerk va k iwath [kkrk ls izfrHkwfr izhfe;e [kkrk ls Debit 11]52]000 9]60]000 1]92]000 21 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 gfj fyfeVsM ds va k/kkfj;ksa dks 20% izhfe;e ij lerk va kksa dk fuxZeu 5 ukjk;.k fyfeVsM ds ifjlekid [kkrk Debit bfDoVh va k iwath [kkrk ls 15% iwokZf/kdkj va k iwath [kkrs ls ; izfrQy dk Hkqxrku djus ds fy, va k dk fuxZeu 6 ukjk;.k fyfeVsM ds _.k&i= [kkrk Debit _.k&i= [kkrk ls ukjk;.k fyfeVsM ds _.k i= ds cnys Lo;a ds _.k i= tkjh fd;s tk jgs gS 13]60]000 8]60]000 5]00]000 4]75]000 4]75]000 II. gfjukjk;.k fyfeVsM dk fpV~Bk ,dhdj.k ds ckn fooj.k uksV ua0 bfDoVh vkSj nkf;Ro 1 'ks;j/kkjd QaM v va k iwath 1 c lap; vkSj vkf/kD; 2 xSj pkyw nkf;Ro nh?kZdkyhu dh m/kkjh 3 pkyw nkf;Ro O;kikfjd ns; ;ksx laifRr 1 xSj&pkyw lEifRr 1 2 3 23]20]000 5]60]000 4]75]000 3]45]000 37]00]000 LFkk;h lEifRr;k 4 ewrZ lEifRr;k 2 29]80]000 pkyw lEifRr , jgfr;ka 2]35]000 ch O;kikj izkfIr;ka 2]77]000 lh jksdM+ vkSj jksdM+ rqY; 2]08]000 ;ksx 37]00]000 22 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ys[kk ds fy; uksV~l 1 2 3 4 va'k iwath 10 okys izR;sd lerk va k 10 okys izR;sd iwokZf/kdkj va k Lkap; vkSj vkf/kD; lkekU; Lkap; IkzfrHkwfr izhfe;e nh?kZdkyhu _.k lqjf{kr _.k&i= EkwrZ lEifRr;k IykaV vkSj e khus 18]20]000 5]00]000 23]20]000 3]68]000 1]92]000 5]60]000 4]75]000 29]80]000 ofdZax uksVl % ;&izfrQy dh x.kuk v gfj fyfeVsM Hkqxrku fof/k ds vk/kkj ij ; izfrQy dk fu/kkZj.k djrh gSA blfy;s] lekesyu fgrksa dh lkewghdj.k fof/k ds rgr ftEesnkj gSA gfj ukjk;.k fyfeVsM }kjk gfj fyfeVsM dks fuxZfer va kks dh la[;k 64]000x3/2 = 96]000 va k pwafd fuxZeu ewY; 12 izfr va k gS] blfy;s ; izfrQy 96000 x12=11]52]000 c ukjk;.k fyfeVsM 'kq} lEifRr ds vk/kkj ij ; izfrQy dk fu/kkZj.k djrh gSA pwafd] lEifRr iqLrd ewY; ij ugha ys jgs gS] blfy;s ,dhdj.k ; fof/k ds vk/kkj ij ys[kkadu djrh gSA lEifRr;ka yh xbZ % IykaV o e khujh 20]00]000 de 15% O;kikj izkfIr;ka jgfr;ka 1]50]000 de 10% jksdM+ vkSj jksdM+ rqY; dqy lEifRr;k 17]00]000 1]25]000 1]35]000 1]00]000 20]60]000 23 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ?kVkbZ;s% nkf;Ro O;kikj ns; Lkqjf{kr _.kIk= 'kq) ; izfrQy fuxZeu }kjk Hkqxrku IkwokZf/kdkj va k/kkjh dks IkwokZf/kdkj va k 7]50]000 bfDoVh 'ks;j /kkjd dks bfDoVh va k ks"k jkf k 13]60]000&5]00]000 2]25]000 4]75]000 13]60]000 5]00]000 x 2/3 8]60]000 13]60]000 vkSlr ns; frfFk dh x.kuk 8 v 21-07-2012 dks vk/kkj ysrs gq, fcy dh rkjh[k fcy dh vof/k ns; frfFk jkf'k vk/kkj frfFk ls dk;Z fnol Xkq.kuQy 10-04-2012 4 eghus 13-08-2012 4]000 23 92]000 18-04-2012 3 eghus 21-07-2012 5]000 0 0 25-05-2012 6 eghus 28-11-2012 3]000 130 3]90]000 05-06-2012 3 eghus 08-09-2012 6]000 49 2]94]000 18]000 vkSlr ns; frfFk & 21 tqykbZ $ 7]76]000 7,76,000 18000 21-07-2012 $ 43 fnu 02-09-2012 nks u;s fcy rS;kj fd;s tk;saxs] mudh ns; frfFk fuEukuqlkj gksxh& igyk fcy 1-7-2012 $ 4 eghus 4-11-2012 vkSj nwljk fcy 1-7-2012 $ 6 eghus 4-01-2013 mi;qZDr fcyksa ij C;kt olwy fd;k tk;sxk % igyk fcy 63 fnuksa ds fy, 10]000 ij 10% okf"kZd dh nj ls C;kt olwyk tk;sxkA 02-09-2012 ls 04-11-2012 rd 10000 10% 63 = 172.60 365 24 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 nwljk fcy olwyk 124 fnuksa ds fy, 8000 18000&10000 ij okf"kZd 10% dh nj ls C;kt tk;sxkA 02-09-2012 ls 04-01-2013 rd 8000 10% 124 = 271.78 :Ik;k 365 blfy;s nks fcyksa dk ewY; igyk 10]000 :Ik;k nwljk fcy 8000$172-60$271-78 :i;k 8444-38 c okbZ dh iqLrdks esa ,Dl dk pkyw [kkrk okbZ ds lkFk 31 ekpZ 2013 rd 10% okf"kZd C;kt fnukad fooj.k jkf'k fnu Xkq.kuQy fnukad fooj.k 2011 2011 Tkuojh 1 'ks"k ch@Mh 5]000 90 IkzfrKk 4]50]000 Tkuojh 24 i= ns; frfFk 27 vizSy Tkuojh 11 fo ; dk 6]000 79 4]74]000 Qjojh 1 ; ls Qjojh 4 fo ; dk 8]200 55 4]51]000 Qjojh 7 fo ; okilh ls EkkpZ 18 fo ; dk 9]200 13 1]19]600 ekpZ 1 ; ls EkkpZ 31 C;kt dk 219 ekpZ 23 ; ls ekpZ 31 Xkq.kuQy dk 'ks"k ekpZ 31 CkSad 28]619 14]94]600 jkf'k fnu Xkq.kuQy 5]000 27 1]35]000 10]000 58 1]000 52 5]80]000 52]000 5]600 4]000 1]68]000 32]000 7]97]600 3]019 28]619 30 8 14]94]600 25 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ofdZax uksVl C;kt dh x.kuk C;kt 797600 10 = 219 yxHkx :Ik;k 365 100 9 fo ; [kkrkcgh lek;kstu [kkrk 2012 Tkuojh 1 'ks"k ch@Mh fnlEcj 31 lkekU; lek;kstu [kkrk & fo ; 2012 6]41]600 fnlEcj 31 lkekU; lek;kstu [kkrk& jksdM+ 11]26]000 fnlEcj 31 vkod okilh izkI; fcy Mwcr _.k NwV dh vuqefr nh 'ks"k lh@Mh &&&&&& 17]67]600 &&&&&& 3]68]400 33]600 3]20]000 24]000 21]600 10]00]000 &&&&&& 17]67]600 &&&&&& e cgh lek;kstu [kkrk 2012 fnlEcj 31 lkekU; lek;kstu [kkrk dk % jksdM+ tkod okilh ns; fcy NwV izkIr fnlEcj 31 'ks"k lh@Mh 2012 Tkuojh 1 3]60]000 fnlEcj 31 15]200 2]40]000 8]400 3]93]200 &&&&&& 10]16]800 &&&&&& 'ks"k ch@Mh 3]72]600 lkekU; lek;kstu [kkrk ls% ; 6]44]000 &&&&& 10]16]800 &&&&& 26 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 10 eqEcbZ Dyc izkfIr vkSj Hkqxrku [kkrk 31 ekpZ] 2013 dks lekIr o"kZ ds fy, izkfIr;ka Hkou vkSj iqLrdky; d{k ds fy;s nku Ikzos k 'kqYd va'knku ykWdj fdjk;k fofo/k vk; Tkyiku [kkrk Hkqxrku 1]00]000 8]500 9]500 300 530 8]000 5]000 65]000 2]400 500 4]000 4]000 10]000 35]930 &&&&& 1]26]830 &&&&& Hkwfe QuhZpj Oksru [ksy ds eSnkuksa dk j[kj[kko fdjk;k Tkyiku IkqLrdky; iqLrds 'ks"k lh@Mh &&&&& 1]26]830 &&&&& vk; O;; ys[kk 31 ekpZ 2013 dks lekIr o"kZ ds fy;s O;; Oksru tksM+&vn k [ksy ds eSnkukas dk j[k j[kko tksM+&vn k fdjk;k kl QuhZpj iqLrdky; fdrkcs vkf/kD;&vk; [kpsZ ls vf/kd 2]400 100 500 500 6]500 1]000 2]500 1]000 4]000 7]500 8]600 &&&& 23]600 &&&& vk; Ikzos k 'kqYd va'knku tksM+&vn k ykWdj fdjk;k fofo/k vk; tksM+&vn k Tkyiku [kkrk 8000&4000 8]500 9]500 500 530 270 10]000 300 800 4000 &&&& 23]600 &&&& 27 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 eqacbZ Dyc dk fpV~Bk 31 ekpZ] 2013 dh fLFkfr ds vuqlkj izkfIr;ka Ikwath dks"k vf/k ks"k Hkou ,oa iqLrdky; d{k dks"k Yksunkj [kpZ ds fy;s% Ckdk;k osru 100 [ksy ds eSnku dk j[k j[kko 500 Hkqxrku 8]600 Tkehu 1]00]000 QuhZpj ?kVk;k% kl iqLrdky; iqLrd ?kVkbZ;s% kl cSad 'ks"k 600 lnL;rk izkI; fofo/k vk; izkI; &&&&&&&& 1]09]200 &&&&&&&& 5]000 65]000 6]500 10]000 1]000 feLVj ,Dl dk O;kikj ,oa ykHk&gkfu [kkrk 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy, fooj.k fooj.k izkjfEHkd LVkWd ls 1]60]000 fo ; W.N. 11 ; W.N. 5 ls 9]12]000 vfUre LVkWd ?kVkbZ;s% foKkiu 18]000 8]94]000 Lkdy ykHk lh@Mh 4]57]000 &&&&&&& 15]11]000 &&&&&&& [kpsZ W.N. 7 ls 3]44]000 Lkdy ykHk ch@Mh cV~Vk NwV W.N. 9 ls 32]500 NwV izkIr W.N. 10 foKkiu ls 18]000 Lkjdkjh izfrHkwfr ij C;kt W.N. 8 QuhZpj ij gkl W.N. 1 ls 13]000 fofo/k vk; 'kq) ykHk ls 79]500 &&&&&&&& 4]87]000 &&&&&&&& 58]500 9]000 35]930 500 270 &&&&&&&& 1]09]200 &&&&&&&& 11 13]71]000 1]40]000 &&&&&&& 15]11]000 &&&&&&& 4]57]000 16]000 4]000 10]000 &&&&&&&& 4]87]000 &&&&&&&& feLVj ,Dl dk fpV~Bk 28 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 31 ekpZ] 2013 dh fLFkfr ds vuqlkj nkf;Ro Ikwath W.N. 6 tksfM+;s% vfrfjDr iwath W.N. 2 tksfM+;s% o"kZ ds nkSjku ykHk ?kVkbZ;s% vkgj.k Yksunkj vn k O;; lEifRr 3]76]000 1]72]000 79]500 QuhZpj 4% ljdkjh izfrHkwfr;k Lkjdkjh izfrHkwfr ij mikftZr C;kt W.N. 8 nsunkj W.N. 3 &&&&&& 6]27]500 1]40]000 4]87]500 izkI; fcy W.N. 4 3]00]000 LVkWd 36]000 iwoZoRr O;; jksdM% gkFk esa CkSad 'ks"k &&&&& 8]23]500 &&&&& 1]27]000 1]92]000 4]000 2]99]000 35]000 1]40]000 14]000 3]000 9]500 &&&&& 8]23]500 &&&&& ofdZax uksVl QuhZpj [kkrk 1 'ks"k ch@Mh CkSad dk 2 1]20]000 kl 'ks"k jkf k ls 20]000 'ks"k lh@Mh &&&&&&& 1]40]000 &&&&&&& 13]000 1]27]000 &&&&&&& 1]40]000 &&&&&&& jksdM+ vkSj cSad [kkrk 'ks"k ch@Mh jksdM+ CkSad nsunkj dk izkI; fcy dk fofo/k vk; dk 4]000 20]000 11]70]000 1]22]500 10]000 Yksunkj ls vkgj.k ls QuhZpj ls 4% ljdkjh izfrHkwfr;ka ls [kpsZ 'ks"k lh@Mh ls 7]84]000 1]40]000 20]000 1]92]000 3]50]000 29 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 vfrfjDr iwath ks"k jkf k dk 1]72]000 jksdM+ CkaSd &&&&&& 14]98]500 &&&&&& 3 nsunkj [kkrk 'ks"k ch@Mh Yksunkj izkI; fcy dk vuknj.k fo ; W.N. 11 4 3]20]000 jksdM+ vkSj cSad ls 8]000 NwV ls 13]71]000 izkI; fcy ls 'ks"k jkf k lh@Mh &&&&&& 16]99]000 &&&&&& 11]70]000 30]000 2]00]000 2]99]000 &&&&&& 16]99]000 &&&&&& izkI; fcy [kkrk nsunkj 5 2]00]000 cSad NwV ysunkj 'ks"k jkf k lh@Mh &&&&&&& 2]00]000 &&&&&&& 1]22]500 2]500 40]000 35]000 &&&&&&& 2]00]000 &&&&&&& ysunkj [kkrk cSad dk NwV dk izkI; fcy dk 'ks"k lh@Mh 6 3]000 9]500 &&&&&&& 14]98]500 &&&&&&& 7]84]000 'ks"k ch@Mh ls 16]000 nsunkj izkI; fcy dk vuknj.k ls 40]000 ; ks"k jkf k ls 3]00]000 &&&&&& 11]40]000 &&&&&& 2]20]000 8]000 9]12]000 &&&&&& 11]40]000 &&&&&& 1 vizSy 2012 dh fLFkfr ds vuqlkj fpV~Bk 30 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 nkf;Ro lEifRr;ka Yksunkj vn k O;; Ikwath ks"k jkf k 7 2]20]000 QuhZpj 40]000 nsunkj 3]76]000 LVkWd iwoZoRr [kpsZ jksdM+ cSad 'ks"k &&&&&& 6]36]000 &&&&&& o"kZ ds nkSjku fd;s x, [kpsZ o"kZ ds nkSjku [kpsZ dk Hkqxrku fd;k 3]50]000 tksM+s % cdk;k [kpsZ iwoZnRr [kpsZ 31-03-2013 31-03-2012 36]000 12]000 ?kVkbZ;s% cdk;k [kpsZ% iwoZnRr [kpsZ 31-03-2012 31-03-2013 40]000 14]000 Ok"kZ ds nkSjku fd;s x;s [kpsZ 8 1]20]000 3]20]000 1]60]000 12]000 4]000 20]000 &&&&&& 6]36]000 &&&&&& 48]000 3]98]000 54]000 &&&&&& 3]44]000 &&&&&& ljdkjh izfrHkwfr;ksa ij C;kt 6 1,92,000 4% = 4000 12 96% ljdkjh izfrHkwfr;ksa ij 6 ekg dk izkI; C;kt 4000 31 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 9 cV~Vk NwV nsunkj ds fy;s cV~Vk 11,70,000 2.5% 97.5% 1,22,500 2% 98% izkI; fcyksa ij cV~Vk 30]000 2]500 &&&&&&& 32]500 &&&&&&& 10 izkIr cV~Vk yssunkjksa ds fy;s NwV cV~Vk 11 7,84,000 2% 98% m/kkj fc h fo ; eky dh ykxr izkjfEHkd LVkWd $ 'kq} ; & vafre LVkWd fo ; ewY; v i 1]60]000 $ 9]12]000&18000 & 1]40]000 12 16]000 9]14]000 9,14,000 dqy C;kt 3 = 13,71,000 2 fdjk;k ; ewY; & udn ewY; 1]00]000 & 86]000 14]000 ii v c izR;sd o"kZ ds izkjEHk esa cdk;k fdjk;k ; ewY; fdjk;k ; ewY; ?kVkb;s % rqjUr Hkqxrku Ikgys lky dh 'kq:vkr esa cdk;k fdjk;k ; ewY; ?kVkb;s % izFke fd r f}rh; lky dh 'kq:vkr esa cdk;k fdjk;k ; ewY; 1]00]000 20]000 80]000 40]000 40]000 32 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ?kVkb;s % f}rh; fd r r`rh; lky dh 'kq:vkr esa cdk;k fdjk;k ; ewY; ?kVkb;s % r`rh; fd r l 20]000 20]000 20]000 'kwU; v% c % l dk vuqikr 80 % 40 % 20 ;k 4 % 2% 1 fd r esa 'kkfey C;kt dh jkf k % Ikgyh fd r nwljh fd r rhljh fd r c 4/7 14000 2/7 14000 1/7 14000 jax fyfeVsM dh iqLrdks esa ';ke dk [kkrk 2011] vDVwcj 1 2012] ekpZ 31 fo ; [kkrk dk& udn ewY; C;kt [kkrk& 13]850@12% okf"kZd 6 ekg rd 2012] vizSy 1 'ks"k ch@Mh flrEcj 30 C;kt [kkrk dk & 10681@ 12% okf"kZd dh nj ls 6 ekg ds fy;s ykHk&gkfu [kkrk dk & Ikqu% vf/kdkj esa ysus ij Vh oh lsV ij ykHk flrEcj 30 8000 4000 2000 15]000 2011] vDVwcj 1 831 2012] ekpZ 31 cSad ls & rRdky Hkqxrku 1]150 CkSad ls igyh fd r 4]000 'ks"k lh@Mh &&&&& 15]831 &&&&& 10]681 2012] flrEcj 30 Ekky okilh [kkrk&iqu% vf/kdkj esa ysus ij Vh oh dk vuqekfur ewY; 641 10]681 &&&&& 15]831 &&&&& 12]000 678 &&&&& 12]000 &&&&& &&&&& 12]000 &&&&& 33 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 eky okilh [kkrk 2011 flrEcj 30 fnlEcj 06 ';ke Hkkstuky;& iqu% vf/kdkj esa ysus ij Vh oh dk vuqekfur ewY; CkSad [kkrk&ejEer iqu% iSfdax bR;kfn ij O;; YkkHk&gkfu&[kkrk nqckjk Ckspus ij ykHk 2012 Ukdn ls& 12]000 flrEcj 06 fo ; vkxe 13]500 850 650 13]500 13]500 34 The Institute of Chartered Accountants of India lqes/kk dh iqLrdks esa 13 Rkkjh[k fooj.k 2012 01-05-2012 CkSad [kkrk dk 01-08-2012 CkSad [kkrk dk 31-12-2012 YkkHk&gkfu [kkrk dk C;kt ;ksx vafdr ewY; _.ki= fuos k [kkrk 31 ekpZ] 2012 dks lekIr o"kZ ds fy;s fL i % 13-5% ,Dl fyfeVsM ds ifjorZuh; _.k&i= 31 ekpZ vkSj 30 flrEcj dks ns; C;kt C;kt Ykkxr Rkkjh[k fooj.k 5]00]000 5]625 2]50]000 & 11]250 52]313 &&&&&& &&&&&& 7]50]000 69]188 &&&&&& &&&&&& The Institute of Chartered Accountants of India 2012 5]25]000 30-09-2012 cSad [kkrk ls 750000x13.5 x6/12) 2]56]250 01-10-2012 cSad [kkrk ls & 01-10-2012 YkkHk gkfu [kkrk _.k&i= ds fo ; ij gkfu ,Dl fyfeVsM ds bfDoVh va k cSad [kkrk ls ifjorZuh; _.k i= ij C;kt 'ks"k lh@Mh &&&&&& ;ksx 7]81]250 &&&&&& vafdr ewY; C;kt ykxr 50]625 2]00]000 1]10]000 & 2]06]000 & 2]333 1]14]583 3]713 4]40]000 14]850 4]58]334 &&&&&& &&&&&& &&&&&& 7]50]000 69]188 7]81]250 &&&&&& &&&&&& &&&&&& ofdZax uksVl 1 2 3 4 5 6 7 1 vxLr] 2012 dks [kjhns x;s _.k&i= dh ykxr 2]50]000 dk 107% - 11]250 C;kt 2]56]250 1 vDVwcj 2012 dks csps x;s _.k&i= dh ykxr 5]25]000$2]56]250 X 2]00]000@7]50]000 2]08]333 _.k&i= ds fo ; i= ij gkfu 2]08]333 & 2]06]000 2]333 ifjorZuh; _.k&i= dh ykxr 5]25]000$2]56]250 X 1]10]000@7]50]000 1]14]583 31 fnlEcj] 2012 dks grLFk _.k&i= dh ykxr 5]25]000$2]56]250 X 4]40]000@7]50]000 4]58]334 yxHkx ifjorZuh; _.k&i= ij C;kt 1]10]000 x 13.5% x 3/12 = 3,713 _.k&i=ksa ds vfUre 'ks"k ds ykxr ewY; dk ewY;kadu 4]58]334 cktkj ewY; 466400 4400 X 106 dh rqyuk esa de gSA Lej.kkFkZ O;kikj [kkrk 14 1 vizSy 2012 ls 22 tuojh 2013 rd izkjfEHkd LVkWd dk ; dk ?kVkbZ;s% foKkiu ds lkeku dh ykxr Lkdy ykHk dk fc h ij 20% ofdZax uksV 34]82]700 1]00]000 13]27]200 fo ; 22 tuojh 2013 dks LVkWd&'ks"k jkf k 33]82]700 9]83]400 &&&&&& 56]93]300 &&&&&& vkx yxus dh frfFk dks LVkWd 49]17]000 7]76]300 &&&&&& 56]93]300 &&&&&& 7]76]300 :Ik;k LVkWd ds gkfu ds nkos dh x.kuk vkx yxus dh frfFk dks LVkWd 22 tuojh 2013 7]76]300 vof'k"V eky dh dher 'kwU; Fkh] blfy;s LVkWd dh gkfu 7]76]300 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 Pkwafd nkos dh jkf k ikWfylh jkf k ls de gS] nkos dh jkf k ikWfylh jkf k rd gh lhfer jgsxhA blfy;s chek dEiuh ij ,Dl fyfeVsM }kjk 5]50]000 dk nkok djuk pkfg;sA ofdZax uksV O;kikj [kkrk 31 ekpZ] 2012 dks lekIr gksus okys o"kZ ds fy;s izkjfEHkd LVkWd dk [kjhn dk Lkdy ykHk dk 9]62]200 fo ; ls 45]25]000 vafre jgfr;k ls 10]40]000 &&&&&& 65]27]000 &&&&&& 52]00]000 13]27]000 &&&&&& 65]27]000 &&&&&& fc h ds fy;s ldy ykHk dh nj 10]40]000 @ 52]00]000 x 100 = 20 % 15 ykHk gkfu fu;kstu [kkrk 31 ekpZ] 2013 lekIr o"kZ ds fy;s vof/k ds fy;s 1-4-12 ls 1-9-12 ls 31-8-12 rd 31-3-12 rd Ikwath ij C;kt W.N. 3 dk kl tsM dk deh ku W.N. 4 Pkkyw [kkrs esa gLrkarj.k dk ,Dl okbZ tsM , 7]500 6]000 5]591 22]364 22]363 11]182 & &&&&&& 75]000 &&&&&& 17]500 'kq} ykHk ls 12]500 & 40]000 20]000 15]000 &&&&&& 1]05]000 &&&&&& vof/k ds fy;s 1-4-12 ls 1-9-12 ls 31-8-12 31-3-13 rd rd 75]000 1]05]000 &&&&&& &&&&&& 75]000 1]05]000 &&&&&& &&&&&& 37 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 lk>snkj dk pkyw [kkrk 01-04-12 ls 31-08-12 rd ,Dl okbZ tsM 16]000 8]000 ,Dl dk iwath [kkrk ls gLrkarj.k 50]000 Ikwath ij C;kt ls 60]000 deh'ku ls ,Dl dk Ukdn dk , dk iwath [kkrk dk , dk pkyw [kkrk dk 'ks"k lh@Mh 19]364 okbZ ls 9]363 &&&&&& &&&& 1]29]364 25]363 &&&&&& &&&& ,Dl 80]000 3]000 & okbZ tsM 3]000 & 1]500 5]591 16]000 10]273 tsM ls 8]000 YkkHk gkfu fu;kstu [kkrk ls 22]364 22]363 11]182 &&&& &&&& &&&& &&&& 18]273 1]29]364 25]363 18]273 &&&& &&&& &&&& &&&& lk>snkj dk pkyw [kkrk okbZ okbZ dk tsM dk & & 'ks"k 66]696 lh@Mh dk 01-09-2012 ls 31-03-2013 rd tsM , & 8]000 'ks"k ch@Mh & 4]000 ,Dl dk pkyw [kkrk ls 38]940 25]864 iwath ij C;kt ls , ls ykHk gkfu fu;kstu [kkrk ls &&&&&& &&&&&& &&&&& 66]696 38]940 37]864 &&&&&& &&&&&& &&&&& okbZ 9]363 & tsM 10]273 & , & 19]364 9]333 4]667 3]500 8]000 4]000 & 40]000 &&&& 66]696 &&&& 20]000 &&&&& 38]940 &&&&& 15]000 &&&& 37]864 &&&& 38 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ofdZax uksVl% 1 u;k ykHk gkfu vuqikr ,oa u;s vuqikr esa lk>hnkj dk iwath [kkrk% QeZ dh LFkk;h iwath 3]00]000 u;k ykHk gkfu vuqikr % , dks 1@5 fgLlk fn;k tkrk gSA 1 5 'ks"k Hkkx 1 = 4 5 okbZ dk fgLlk 4 2 8 = 5 3 15 tsM dk fgLlk 4 1 4 = 5 3 15 u;k vuqikr okbZ tsM , 8 15 4 15 3 15 ;k 8 % 4 % 3 ykHk gkfu vuqikr esa lk>hnkj dh LFkk;h iwath gksxh % okbZ tsM 3,00,000 4 = 80,000 15 , 2 3,00,000 8 = 1,60,000 15 3,00,000 3 = 60,000 15 ,Dl dh lsokfuo`fRr ds le; [;kfr dk lek;kstu Ikqjkus vuqikr esa [;kfr 2 % 2 % 1 ?kVkbZ;s% Uk;s vuqikr esa [;kfr 2 % 1 ,Dl 24]000 & 24]000 okbZ 24]000 40]000 16]000 tsM 12]000 20]000 8]000 39 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 , ds izos k ds le; [;kfr dk lek;kstu % okbZ 40]000 32]000 8]000 [;kfr 2 % 1 ds vuqikr esa Ikzos k ls igys ?kVkb;s% [;kfr 8 % 4 % 3 esa tsM 20]000 16]000 4]000 , & 12]000 12]000 lk>hnkj dh iwath ij C;kt 01-04-2012 ls 31-08-2012 rd dh vof/k ds fy;s 5 ekg ,Dl dh iwath & 80,000 9% 5 = 3,000 :Ik;k 12 okbZ dh iwath & 80,000 9% 5 = 3,000 :Ik;k 12 tsM dh iwath & 40,000 9% 5 = 1,500 :Ik;k 12 &&&&&&& dqy 7]500 &&&&&&& 1-09-2012 ls 31-03-2013 rd dh vof/k ds fy;s 7 ekg 7 = 9,333 :Ik;k 12 okbZ dh iwath 1,60,000 10% tsM dh iwath 80,000 10% 7 = 4,667 :Ik;k 12 , dh iwath 60,000 10% 7 = 3,500 :Ik;k 12 dqy 4 &&&&&& 17]500 &&&&&& tsM dks deh ku ns; 1-4-2012 ls 31-8-2012 rd dh vof/k ds fy;s ykHk = 1,80,000 ?kVkb;s % vof/k ds fy;s kl 6]000 :Ik;k vof/k ds fy;s Ikwath ij C;kt 7]500 :Ik;k &&&&&& 5 12 75]000 :Ik;k ^ 13]500 &&&&&& 61]500 &&&&&& 40 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 tsM dk deh ku @ 10% dh nj ls deh ku ls igys 'kq} ykHk 61]500 deh ku 10% dh nj ls 16 61,500 100 110 10% deh ku ds ckn ykHk ^55]909 ^5]591 LizSM 'khV dk iz;ksx ekStwnk O;kikj dh vko ;drkvksa ds fy, fofHkUu {ks=ksa esa fd;k tkrk gSA blds dqN egRoiw.kZ ykHk ys[kk midj.k ds :Ik esa fuEu izdkj gS% 1 ljy &;g mi;ksx djus esa ljy rFkk le>us esa vklku gSA 2 lqfo/kktud& vf/kdka k lkekU; dk;Z tSls x.kuk djuk] lw= dks LFkkfir djuk] eS ks] lsy dh izfrd`fr LFkkfir djuk vkfn vklkuh ls LFkkfir fd;k tk ldrk gSA 3 fo"k; dk lewgu& lewgu vkSj [kkrksa dks fQj ls bdV~Bk fd;k tk ldrk gSA 4 izLrqrhdj.k&fofHkUu rjhds ls izLrqrhdj.k fd;k tk ldrk gS tSls xzkQ izLrqrhdj.k] ckjfp=] fgLVksxzkQ ikbZ&pkVZ bR;kfnA 5 MsVk dh lqj{kk& LizSM 'khV ds MsVk dh lqj{kk ds fy;s izfrcaf/kr mi;ksx] ikloMZ lqj{kk tSls vk/kkjHkwr lsy dk bLrseky fd;k tk ldrk gSA mi;qZDr ppkZ ls ;g fu"d"kZ fudkyk tk ldrk gS fd LizsM 'khV ,d egRoiw.kZ ys[kkadu midj.k gS A 17 Ikz u esa xSj&dEiuh laLFkkvksa esa ys[kk ekudksa ds ykxw gksus ls lEcfU/kr eqn~nk gSA NwV izkfIr ds fy;s lcls igys ns[kk tk;sxk fd eSllZ vksesxk ,.M dEiuh xSj&dEiuh laLFkkvksa ds fdl yscy esa vkrh gSA vkbZ lh , vkbZ }kjk fu/kkZfjr xSj dEiuh laLFkkvksa ds ekin.M ds vk/kkj ij bldk oxhZdj.k fd;k tk;sxkA vkbZ lh , vkbZ ds eqrkfcd xSj&dEiuh laLFkkvksa dk oxhZdj.k rhu Lrj esa dj ldrs gS tSls yscy I, yscy II, ,l ,e bZ yscy III, ,l ,e bZ (SMEs)A 41 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 ftldk dkjksckj ys[kk o"kZ ls rqjUr iwoZ 50 djksM+ vU; vk; dks NksM+dj ls vf/kd gks] ;g izFke Js.kh dh laLFkkvksa esa ugh vkrk gSA xSj&dEiuh lLFkk;s tks izFke Js.kh esa ugh vkrh] ysfdu yscy II dh dksbZ ,d ;k vf/kd Js.kh esa fuEu izdkj oxhZdj.k dj ldrs gS% i lHkh okf.kfT;d] vkS|ksfxd vkSj O;kikj fjiksfVZax laLFkkvksa ftudk dkjksckj vU; vk; dks NksM+dj ,d djksM+ ls vf/kd fdUrq ys[kk o"kZ ls rqjUr iwoZ ipkl djksM+ ls vf/kd ugh gSA ii lHkh okf.kfT;d] vkS|ksfxd vkSj O;kikj fjiksfVZax laLFkkvksa ftudh m/kkjh lkoZtfud tek jkf k lfgr ,d djksM+ ls vf/kd gks ysfdu ys[kk o"kZ ls rqjUr iwoZ fdlh Hkh le; nl djksM+ ls vf/kd ugh gSA iii mijksDr Js.kh dh fdlh Hkh laLFkk dh lw=/kkjh ,oa lgk;d dEiuhA vksesxk ,.M dEiuh dk dkjksckj ,d djksM+ ls Hkh vf/kd gS] ;g ij of.kZr xSj& dEiuh laLFkkvksa ds yscy II ds ekinaM ds vUrxZr vkrk gSA ;|fi bldh m/kkjh -95 djksM+ 1 djksM+ ls de gSA bldk oxhZdj.k yscy II esa fd;k tk;sxkA bl ekeys esa , ,l 3] , ,l 17] , ,l 21] , ,l 23] , ,l 27 vksesxk ,.M dEiuh ij ykxw ugha gksaxsA vksesxk ,.M dEiuh dks dqN ekeyks esa , ,l 15] , ,l 19] , ,l 20] , ,l 25] , ,l 28 vkSj , ,l 29 dh NwV izkIr gksxhA 18 v ;|fi dkuwuh vf/kdkj gLrkarfjr ugh fd;s x;s gSA ;g okLrfodrk ,oa lkjka k gS fd vf/kdkj ,oa laifRr esa ykHkdkjh fgr gLrkarfjr dj fn;s x;s gSA gLrkarj.kdrkZ }kjk fuiVkjk dk ys[kkadu ysu nsu dh rkjh[k dks ekuk tk;sxkA bls ns[krs gq,] ,Dl dh fc h dk ys[kkadu vkSj ykHk gkfu fooj.k esa 15 yk[k ds ykHk dh Lohd`fr nsuh pkfg,A bls vius fpV~Bs ls Hkou [kkrk dks gVkuk pkfg,A blds vykok bls vius [kkrs ds uksV~l esa fuEufyf[kr dk [kqyklk djuk pkfg,& ^^Hkou dks csp fn;k rFkk iwjk izfrQy izkIr gks x;k vkSj Hkou srk dks lkSai fn;k x;kA gkykafd] izys[ku vkSj dkuwuh vkSipkfjdrk,a 31-03-2013 rd yfEcr gSA^^ c , ,l 2 la kksf/kr ^^eky dk ewY;kadu^^ ds iSjk 24 ds vuqlkj] lkexzh rFkk vU; lkeku dk iz;ksx fufeZr eky ds mRiknu esa 'kkfey fd;k tkrk gS] ftldks ykxr ;k ykxr ls vf/kd ij cspus dh laHkkouk gSA bldks ykxr ls de ewY; ij ugah fn[kkuk pkfg,A gkykafd ;gka lkexzh ds ewY; esa fxjkoV vkbZ gS vkSj fufeZr eky dh ykxr 'kq} olwyh ewY; ls vf/kd 42 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 gksus dk vuqeku gSA lkexzh dks 'kq} olwyh ewY; rd vifyf[kr djuk gSA ,slh ifjfLFkfr;ksa esa] lkexzh dk izfrLFkkiu ykxr ewY; muds 'kq} olwyh ewY; dk lcls vPNk miyC/k mik; gks ldrk gSA blfy,] ;w ,l , fyfeVsM esa dPps eky ds LVkWd dk ewY; gksxk 30]00]000 10]000 fdyksxzke@ 300 izfr fdxzk- 19 v i lapkyu f ;ka, % ch] lh] ,Q vkSj vkbZA ii fuos k f ;ka, % ,] th iii foRrh; f ;ka, % Mh] bZ] ,p c oSY;w fyfeVsM dh iqu% ewY;kafdr laifRr dks NksM+us ij gkfu dh x.kuk fn[kk jgh Vscy fooj.k Ekwy ykxr ?kVkb;s % 4 lky ds fy;s ,l ,y ,l ds vk/kkj ij ewY; gkl 100,00,000 2,50,000 4 years 10 Years 4 lky ds var esa ;k 5os lky ds izkjaHk esa 'kq} iqLrd ewY; tksfM+;s % iquZewY;akdu ykHk iquZewY;akdu lap; esa sfMV Lka kksf/kr ogu jkf k Lka kksf/kr vof k"V ewY; 85]40]000 dk 2-5% 2]13]500 ?kVkbZ;s % 5oha] 6oha vkSj 7oha lky ds fy;s ewY; kl 85,40,000 2,13,500 3 Yrs. 6 Years 7osa lky ds vUr esa ;k 8osa lky ds izkjEHk esa 'kq} iqLrd ewY; 'kq} olwyh ewY; NksM+us dh rkjh[k dks NksM+us dh rkjh[k dks gkfu ?kVkbZ;s % iquZewY;kafdr lap; ykHk&gkfu fooj.k ls olwyh 'kq} gkfu 1]00]00]000 39]00]000 &&&&&&&&& 61]00]000 24]40]000 &&&&&&&&& 85]40]000 41]63]250 &&&&&&&&& 43]76]250 3]80]000 &&&&&&&&& 39]96]750 24]40]000 &&&&&&&&& 15]56]750 43 The Institute of Chartered Accountants of India izFke iz u i= & ys[kkadu b.VjehfM,V (IPC) ijh{kk % uoEcj] 2013 20 v , ,l 7 ^^fuekZ.k lafonk^^ ds iSjk 35 ds vuqlkj ;g laHko gS fd lafonk ykxr dqy lafonk vk; ls vf/kd gks rks laHkkfor gkfu dh rqjUr O;; Lohd`fr nsuh pkfg,A bl izdkj dh gkfu dk rqjUr fu/kkZj.k fd;k tkrk gS] pkgs dke vuqca/k ij 'kq: gks x;k ;k ughaA blfy;s] yDdh fyfEkVsM dks 31 fnlEcj] 2012 dks 5 djksM+ gkfu dh Lohd`fr nsuh pkfg,A izR;sd ys[kkadu vof/k ds vUr esa] vuqca/k lekIr gksus rd] vuqca/k dh leh{kk djuh pkfg, fd ;fn dksbZ vfrfjDr gkfu gksA c izdk k fyfEkVsM us t; fyfeVsM dks 250 djksM+ dk eky m/kkj ij csp fn;k rFkk fc h ds lHkh ekeyksa dks iwjk dj fn;k x;kA t; fyfeVsM us ?kjsyw cktkj esa NwV ij cspus dk fu.kZ; fy;k] bldk izdk k fyfEkVsM dh ntZ dh xbZ fc h ij dksbZ izHkko ugh iM+sxkA t; fyfeVsM ds vuqjks/k ij izdk k fyfEkVsM }kjk 15% NwV dh is kd k dh xbZ] ;g NwV lkekU; O;kikj izd`fr dh ugh Fkh vU;Fkk bldks fc h ds le; gh fn;k x;k gksrkA vc tgka rd izdk k fyfEkVsM dk lEcU/k gS] ;g NwV fc h ds ckn mRiUu gks xbZA blfy;s _.k dh olwyh dh vfuf prrk izdV gksrh gSA ;g mfpr gksxk] olwyh dh vfuf prrk dks izfrfcfEcr djus ds fy;s ,d vyx ls vk;kstu cuk;k tk;s ctk; blds ntZ dh xbZ ewy vk; dks lek;ksftr djukA bl rjg dh NwV dks ykHk&gkfu [kkrs ls vifyf[kr djuk pkfg, vkSj fc h dh jkf k esa ls de ugha djuk pkfg,A 44 The Institute of Chartered Accountants of India

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