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

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

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iz'ui= 1 : ys[kkadu (PAPER 1 : ACCOUNTING) Hkkx I % uoEcj] 2015 dh ijh{kk eas ykxw gksus rFkk u ykxw gksus okyh mn~?kks"k.kk,a (v) (c) uoEcj] 2015 dh ijh{kk es ykxw (i) dEiuh vf/kfu;e] 2013 31 ekpZ] 2015 rd ?kksf"kr dEiuh vf/kfu;e] 2013 ls lEcfU/kr /kkjk, uoEcj] 2015 dh ijh{kk esa ykxw gksaxhA (ii) ykHkk'k forj.k dj (v) 1 vDVwcj] 2014 ls ykHkka'k ,oa vk; forj.k dj ldy ykHk@vk; ij ykxw rFkk vk;dj vf/kfu;e] 1961 ds vuqlkj uk fd 'kq) ykHkka'k@vk; ftldk forj.k va'k/kkjh rFkk bdkbZ /kkjd dks fd;k tkrk gSA (c) ykHkka'k forj.k dj (DDT) dh nj 15% (vf/kHkkj jfgr 12% + ek/;fed ,oa mPp f'k{kk dj (2 $ 1) 3%A dEiuh ea=ky; }kjk tkjh f}rh; ekud (Ind ASs) uoEcj] 2015 dh ijh{kk esa ykxw ughaA Hkkx II % iz'u ,oa m kj iz'u dEiuh ds fo kh; fooj.k rS;kj djuk 1. vYQk fyfeVsM }kjk izLrqr vxz lwpukvksa ls] dEiuh vf/kfu;e] 2013 dh vuqlwph III ds Hkkx I ds vuqlkj fpV~Bk cukb;s % fooj.k MsfcV sfMV lerk va'k iwath vafdr ewY; ` 100 izR;sd 50]00]000 vof'k"V ;kpuk;sa 5]000 Hkwfe ,oa Hkou 27]50]000 Iyk.V ,oa e'khu 26]25]000 QuhZpj 2]50]000 lkekU; lap; 10]50]000 jkT; fo k fuxe ls _.k 7]50]000 Lda/k % dPpk eky 2]50]000 fufeZr eky 10]00]000 12]50]000 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu dj ds fy, vk;kstu O;kikfjd izkI; vYidkyhu vfxze ykHk&gkfu [kkrk gLrLFk jksdM+ cSad es jksdM+ vlqjf{kr _.k O;kikfjd ns; eky ,oa [kpsZ ds fy, _.k ,oa vfxze lEcfU/kr i{kksa ls 2 6]40]000 10]00]000 2]13]500 4]33]500 1]50]000 12]35]000 6]05]000 8]00]000 2]00]000 vxz vfrfjDr lwpuk;sa Hkh nh xb % (i) jksdM+ ds vfrfjDr izfrQy ds cnys 10]000 lerk va'k tkjh fd;s x;sA (ii) ` 2]60]000 ds O;kikfjd izkI; 6 ekg ls vf/kd ns;A (iii) lEif k dh ykxr Fkh % Hkou ` 30]00]000 Iyk.V ,oa e'khu ` 35]00]000 rFkk QuhZpj ` 3]12]500A (iv) jkT; fo k fuxe ds ` 7]50]000 ds _.k [kkrs ds 'ks"k esa ` 37]500 vftZr C;kt lfEefyr fdUrq ns; ughaA _.k dh jkf'k Iyk.V ,oa e'khu ds cU/kd ls lqjf{kr gSA (v) cSad ds 'ks"k esa ` 10]000 vksesxk cSad fyfeVsM dk 'kkfey tks fd lwfp;r cSad ugha gSA (vi) lapkyd e.My us Ok"kZ ds ykHk esa ls vxz fu;kstu izLrkfor fd;s % (v) lkekU; lap; esa ` 20]000 dk gLrkarj.k (c) pqdrk iwath ij 5% ykHkka'k dh ?kks"k.kkA jksdM+ izokg fooj.k 2. 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, ts fyfeVsM us vxz lwpuk;sa izLrqr dha % (` yk[k es)a (i) (ii) (iii) (iv) dj vk;kstu ls iwoZ 'kq} ykHk YkkHkka'k pqdk;k vk;dj pqdk;k Cksph xbZ lEif k dk iqLrd ewY; lEif k ds fo ; ij gkfu The Institute of Chartered Accountants of India 36]000 10]202 5]100 222 48 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 3 (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) (xvi) ykHk&gkfu [kkrs esa gzkl MsfcV fd;k x;k Ikwathxr lgk;rk izkIr&ykHk&gkfu [kkrs esa ifj'kks/ku fo ; fd;s x;s fofu;ksx dk iqLrd ewY; fofu;ksx ds fo ; ij ykHk ykHk&gkfu [kkrs esa fofu;ksx ls C;kt dh vk; sfMV ykHk&gkfu [kkrs esa C;kt [kpZ dks MsfcV C;kt okLro esa pqdk;k fo kh; f ;k dk;Z'khy iwath esa o`f) jksdM+ ,oa cSad 'ks"k jfgr LFkk;h lEif k dk ; fuekZ.k dk;Z ij O;; Ikwathxr ;kstuk ij lgk;rk izkIr cSad ls nh?kZdkyhu _.k vk;dj dk vk;kstu ykHk&gkfu [kkrs esa MsfcV 1-4-2014 dks jksdM+ ,oa cSad 'ks"k 31-3-2015 dks jksdM+ ,oa cSad 'ks"k 24,000 10 33]318 120 3]000 12]000 13]042 67]290 22]092 41]688 18 55]866 6]000 6]000 8]000 Yks[kk ekud (Lak'kksf/kr) 3 (A.S. 3) ds vuqlkj vkidks jksdM+ izokg fooj.k cukuk visf{kr gSA lekesyu ls iwoZ rFkk ckn dk ykHk ;k gkfu 3. 1 tuojh] 2014 ls lk>snkjh QeZ lw;kZ ,tsUlht dks futh dEiuh lksguk izkbosV fyfeVsM esa ifjofrZr djus dk fu'p; fd;kA 31 fnlEcj] 2013 dks QeZ ds fpV~Bs ds vk/kkj ij ` 2,34,00]000 dk izfrQy r; fd;k x;kA ;|fi] dqN dkuwuh vM~pu ds dkj.k] dEiuh dk lekesyu 1 vizSy] 2014 dks gqvkA bl nkSjku] O;kikj dEiuh ds uke fd;k x;k rFkk ml rkjh[k dks 12% izfr o"kZ C;kt lfgr izfrQy dk fuiVkjk fd;k x;kA dEiuh }kjk mUgha iqLrdksa dks pkyw j[kk x;k ftudks igyh ckj 31 ekpZ] 2015 dks can fd;k x;k rFkk vxz laf{kIr ykHk&gkfu [kkrk cuk;k x;k % ` fo ; fd;s x;s eky dh ykxr osru gzkl foKkiu The Institute of Chartered Accountants of India 3]27]60]000 fo ; 23]40]000 3]60]000 14]04]000 ` 4]68]00]000 iz'ui= 1 % ys[kkadu dVkSrh 4 23]40]000 izcU/k lapkyd dk ikfjJfed 1]80]000 fofo/k dk;kZy; O;; 2]40]000 nqdku e; vkWfQl dk fdjk;k 14]40]000 C;kt 19]02]000 ykHk 38]34]000 4]68]00]000 4]68]00]000 QeZ dks ns; ; izzfrQy dk Hkqxrku rFkk dk;Z'khy iwath dh vko';drk ds fy, dEiuh us ` 1]00]00]000 dk _.k 12% okf"kZd ij fy;kA 1 vizSy] 2014 ls dEiuh }kjk QeZ dh ekgokjh vkSlr fc h nqxuq h laHko gks xbZ ysfdu osru ml rkjh[k ls frxquk gks x;kA 1 tqykbZ] 2014 ls dEiuh us vfrfjDr LFkku vkf/kiR; esa j[kk ftldk fdjk;k ` 60]000 izfrekg FkkA lekesyu ls iwoZ rFkk ckn dh vof/k esa ykxr rFkk vkxe dk vuqHkktu fn[kkrs gq, ,d fooj.k i= cukb;sA cksul fuxZeu ds fy;s ys[kkadu 4. 31 ekpZ] 2015 dks ljy fyfeVsM ds ryiV esa vxz enssa izdV gqb % fooj.k 4,500 lerk va'k izR;sd ` 100 okys iwathxr lap; IykaV ds fo ; ij ` 40]000 dk ykHk 'kkfey IkzfrHkwfr izhfe;e Ikwath 'kks/ku lap; lkekU; lap; ykHk&gkfu [kkrk sfMV 'ks"k jkf k 4]50]000 1]00]000 40]000 30]000 1]05]000 45]000 dEiuh us lerk va'k/kkjh dks izR;sd rhu va'kksa ds cnys ,d cksul va'k fuxZfer djus dk fu'p; fd;kA dEiuh us ;g Hkh fu'p; fd;k fd eqDr lap; dk U;wure mi;ksx fd;k tk;sxkA ljy fyfeVsM dh iqLrdksa esa vko';d tuZy izfof"V;ka dhft;sA dEiuh dk vkarfjd iqufuZekZ.k 5. 31 ekpZ] 2015 dks jkWdh fyfeVsM dk laf{kIr fpV~Bk vxz izdkj gS % (` yk[k es)a nkf;Ro ` 10 okys iw.kZ pqdrk Lkerk va'k The Institute of Chartered Accountants of India 500 5 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 Ikwath lap; 12% _.ki= _.ki= ij vn k C;kt O;kikfjd ns; lapkyd dk vn k ikfjJfed vU; vn k [kpsZ vk;kstu 6 400 48 165 10 11 33 1]173 lEif k;ka [;kfr Hkwfe ,oa Hkou IykaV ,oa e'khu QuhZpj ,oa fQDplZ Lda/k O;kikfjd izkI; cSad esa jksdM+ _.ki= ds fuxZeu ij cV~Vk ykHk ,oa gkfu [kkrk 15 184 286 41 142 80 27 8 390 1]173 fV C;wuy rFkk lHkh lEcfU/kr i{kksa }kjk vuqeksfnr vxz vkarfjd iqufuZekZ.k ;kstuk vuqeksfnr rFkk ykxw dh xbZ % (1) lHkh lerk va'kksa dks leku uEcj ij ` 2-50 okys iw.kZ pqdrk va'kksa esa ifjorZu fd;k x;kA (2) lapkyd vn k ikfjJfed NksM+us ij lgerA (3) _.ki=/kkjh vius 12% _.ki= ds cnys 13% _.ki= esa ifjorZu djus rFkk vn k C;kt NksM+us ij lger gks x;sA (4) orZeku va'k/kkjh izR;sd ` 2-50 okys iw.kZ pqdrk lerk va'k ds fy, ` 125 yk[k udn nsus ij lgerA (5) O;kikfjd ns; dks viuh ns; jkf'k dss cnys fodYi fn;k x;k fd ` 2-50 okys iw.kZ pqdrk lerk va'k Lohdkj djs ;k ns; jkf'k dk 80% udn jkf'k Lohdkj The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu (6) 6 djsA O;kikfjd ns; (Trade Payables) ds fy, ` 65 yk[k ds lerk va'k Lohdkj fd;k rFkk ` 100 yk[k us ` 80 yk[k udn iw.kZ Hkqxrku esa Lohdkj fd;kA laif k dk iquewZY;kadu vxz izdkj gS % ` yk[k esa Hkwfe ,oa Hkou IykaV ,oa e'khu Lda/k O;kikfjd izkI; 230 220 120 76 mi;qZDr O;ogkj ds fy, vko';d tuZy izfof"V;ka dhft;s rFkk iqufuZekZ.k ds rqjUr ckn fpV~Bk cukb;sA dEiuh dk ,dhdj.k 6. 31-3-2015 dks eSllZ , fyfeVsM rFkk eSllZ ch fyfeVsM dk laf{kIr fpV~Bk vxz izdkj Fkk& nkf;Ro , fyfeVsM c fyfeVsM va'k iwath 40]000 lerk va'k ` 10 okys iw.kZ pqdrk 4]00]000 30]000 lerk va'k ` 10 okys iw.kZ pqdrk 3]00]000 lkekU; lap; ykHk&gkfu [kkrk O;kikfjd ns; 6% _.ki= ` 100 okys lEif k;ka , fyfeVsM c fyfeVsM Lodh; lEif k 3]00]000 2]40]000 Iyk.V ,oa 60]000 40]000 e'khu EkksVj xkM+h 30]000 20]000 O;kikfjd izkI; 2]00]000 80]000 Lda/k 2]30]000 1]80]000 cSad esa jksdM+ 80]000 40]000 2]40]000 50]000 50]000 2]10]000 1]30]000 1]20]000 9]00]000 6]00]000 9]00]000 6]00]000 eSllZ , fyfeVsM rFkk eSllZ ch fyfeVsM leku iz fr dk O;kikj djrs gSa rFkk mUgksaus ,dhdj.k dk fu'p; fd;kA ,d ubZ dEiuh eSllZ , ch fyfeVsM dk fuekZ.k eSllZ , fyfeVsM rFkk eSllZ ch fyfeVsM dh lEif k ,oa nkf;Ro dks vxz vk/kkj ij ysus ds fy, fd;k x;kA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 7 lEif k ,oa nkf;Ro dks dqN viokn ds lkFk iqLrd ewY; ij ysus gSa % (v) eSllZ , fyfeVsM rFkk eSllZ ch fyfeVsM dh [;kfr dk ewY;kadu e'k% ` 1]40]000 rFkk ` 40]000 gSA (c) eSllZ , fyfeVsM ds IykaV ,oa e'khu dk ewY;kadu ` 1]00]000 gSA (l) eSllZ ch fyfeVsM ds _.ki= dk 5% izhfe;e ij fuLrkj.k }kjk , ch fyfeVsM ds (izR;sd ` 100) ds _.ki= }kjk fuxZeu }kjk fd;k x;kA vkils visf{kr gSS& (1) orZeku dEiuh ds va'k/kkfj;ksa ds vk/kkj dh x.kuk ftuds }kjk eSllZ , ch fyfeVsM ds va'kksa dk fuxZeu fd;k tk;sxkA ;g ekurs gq, fd eSllZ , ch fyfeVsM ds va'kksa dk vafdr ewY; ` 10 gSA (2) ,dhdj.k ds Ik'pkr~] 1 vizSy] 2015 dks eSllZ , ch fyfeVsM dk fpV~Bk cukb;sA (3) eSllZ , ch fyfeVsM dh iqLrdksa esa tujy izfof"V;ka dhft, tc eSllZ , fyfeVsM rFkk eSllZ ch fyfeVsM dk vf/kxzg.k fd;k tk;sA vkSlr ns; frfFk 7. gjh'k ds ikl fofHkUu frfFk;ksa ds vxz fcy ns; gSaA ;g Hkh fu'p; fd;k x;k fd dqy ns; jkf'k dk fuiVkjk ,d flaxy psd (Cheque) dh rkjh[k ls fd;k x;kA pSd dh rkjh[k Kkr dhft, % (1) 5-3-2015 dks ns; ` 5]000 (2) 7-4-2015 dks ns; ` 7]500 (3) 17-7-2015 dks ns; ` 6]000 (4) 14-9-2015 dks ns; ` 8]000 pkyw [kkrk 8. vxz lwpuk ls ,d pkyw [kkrk cukb;s] tSlk fd feLVj jke us 31 vDVwcj] 2014 dks fe- y{e.k dks Hkstk] xq.kuQy fof/k }kjk 5% izfro"kZ C;kt pktZ djrs gq,A fooj.k ` 2014 1 tqykbZ f'kok ls ns; 'ks"k 750 15 vxLr f'kok dks eky cspk 1]250 20 vxLr f'kok }kjk eky okil 200 22 flrEcj f'kok }kjk pSd ls Hkqxrku 800 15 vDVwcj f'kok ls jksdM+ izkIr 500 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 8 Lodh; larqyu [kkrs 9. vxz lwpuk ds vk/kkj ij fo ; cgh esa lkekU; lek;kstu [kkrk cukb;s% ` 1-4-2015 dks 'ks"k nsunkj [kkrs dk MsfcV 'ks"k nsunkj [kkrs dk sfMV 'ks"k 2]46]200 3]400 ekg vizSy] 2015 ds nkSjku O;ogkj m/kkj fo ; 9]74]900 fo ; okilh 21]700 nsunkj ls jksdM+ izkIr 8]62]100 nsunkj dks NwV Loh r 39]200 nsunkj ls izkI; fcy 51]200 izkI; fcy dk vuknj.k 3]500 iwfrZ djus okys dks ns; fcy fn;k 30-4-2015 dks nsunkj [kkrs dk sfMV 'ks"k 27]000 5]200 xSj&ykHkdkjh laLFkkvksa dk fo kh; fooj.k 10. 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, e;wj Dyc (dEiuh vf/kfu;e] 2013 esa jftLVMZ ugha) dk vxz izkfIr ,oa Hkqxrku [kkrk gS % izkfIr;ka izkjfEHkd 'ks"k 1-4-2014 % gLrLFk jksdM+ cSad esa jksdM+ izkfIr;ka % pank % 2013&14 ds fy, 2014&15 ds fy, 2015&16 ds fy, cSad esa C;kt LFkk;h tek @ 10% ` Hkqxrku 39]100 50]000 18]000 9]63]000 4]500 45]000 The Institute of Chartered Accountants of India Hkqxrku % [ksydwn lkexzh Oksru 1-10-2014 dks ;a= [kjhns 31-3-2015 dks cSad esa LFkk;h tek fdjk;k eSnku dh ns[kjs[k Ckhek LVs'kujh fofo/k O;; ` 3]04]500 3]15]000 60]000 1]50]000 1]48]500 22]120 38]400 3]450 5]880 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 9 31-3-2015 dks vafre 'ks"k % gLrLFk jksdM+ cSad esa jksdM+ 31]750 40]000 11]19]600 11]19]600 vkidks vxz vfrfjDr lwpuk;sa iznku dh tkrh gSa % (i) Dyc esa 220 lnL; gSaA izR;sd lnL; dk ` 4500 okf"kZd pank gSA (ii) QuhZpj ij 10% okf"kZd rFkk [ksydwn ;a= ij 15% okf"kZd gzkl iznku djukA (iii) 31 ekpZ] 2015 dks [ksydwn lkexzh dk gLrLFk LVkWd ` 78,000 (o"kZ ds nkSjku lnL;kas }kjk iz;ksx djus ds ckn) rFkk LVs'kujh dk LVkWd ` 3]150A ,d ekg dk cdk;k fdjk;kA vlekIr chek dh jkf'k ` 9]600A (iv) 31 ekpZ] 2014 dks Dyc ds ikl vxz lEif k;ka Fkha % ` QuhZpj [ksydwn ;a= cSad esa LFkk;h tek LVs'kujh dk LVkWd [ksydwn lkexzh dk LVkWd vlekIr chek cdk;k pank 2]70]000 1]80]000 4]50]000 1]500 73]500 8]400 22]500 uksV % 31-3-2014 dks dksbZ nkf;Ro ugha FkkA vkils visf{kr gS % (i) vk; O;; [kkrk rFkk (ii) 31 ekpZ] 2015 dks fpV~BkA viw.kZ ys[kksa ls [kkrs 11. ewu ykbZV V sMlZ dh vxz viw.kZ lwpuk;sa gSa % 31-3-2014 rFkk 31-3-2015 dks vxz 'ks"k miyC/k gSa % 'ks"k Hkwfe ,oa Hkou IykaV ,oa e khu The Institute of Chartered Accountants of India 31-3-2013 31-3-2014 5]00]000 5]00]000 2]20]000 3]30]000 iz'ui= 1 % ys[kkadu dk;kZy; la;= nsunkj Mwcr _.k pktZ djus ls iwoZ ; ds fy, ysunkj dk;kZy; [kpZ ds fy, ysunkj LVkWd ,l ch vkbZ SBI ls nh?kZdkyhu _.k @ 12% cSad 10 1]05]000 85]000 ? 2]25]000 95]000 ? 20]000 15]000 ? 65]000 1]60]000 1]00]000 25]000 ? ` vU; lwpuk,a % nsunkj ls olwyh ; ds fy, ysunkjksa dks Hkqxrku dk;kZy; O;; dk Hkqxrku _.k ij C;kt jfgr Oksru pqdk;k fo ; O;; udn fo ; m/kkj fo ; dqy fo ; dk 80% m/kkj ; udn ; dqy ; dk 40% ldy ykHk G.P. ykxr Iyl 25% cV~Vk Loh r cV~Vk izkIr Mwcr _.k vfUre nsunkj dk 2% gzkl vxz izdkj ls iznku fd;k x;k % Hkwfe ,oa Hkou Iyk.V ,oa e'khu dk;kZy; l;U= 9]25]000 5]25]000 42]000 32]000 15]000 2]50]000 5]40]000 5]500 4]500 5% 10% 15% vU; lek;kstu % (i) 1-10-2013 dks ` 40]000 iqLrd ewY; dh e'khu (31-03-2013 dks) ` 15]000 dh gkfu ij csphA 1-1-2014 dks ubZ e'khu [kjhnh xbZA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 11 (ii) 1-4-2013 dks dk;kZy; ;a= dks iqLrd ewY; ij cspk x;kA (iii) 31-03-2014 dks o"kZ ds C;kt lfgr _.k dk vkaf'kd iquHkqZxrku fd;k x;kA 31-03-2014 dks O;kikj ,oa ykHk&gkfu [kkrk cukb;sA fdjk;k ; 12. ,d QeZ }kjk fdjk;k ; i}fr ds vk/kkj ij nks V sDVj izkIr fd;s x;s] ftudk fooj.k vxz izdkj Fkk % ; dh rkjh[k V sDVj v 1 vizSy] 2013 ` V sDVj c 1 vDVwcj] 2013 ` Ukdn ewY; 14]000 19]000 le>kSrs ds vuqlkj nksuksa dk 24 ekgokjh fdLrkas ea Hkqxrku djuk gSA (izR;sd V sDVj v ds fy, ` 600 rFkk izR;sd V sDVj c ds fy, ` 800) ; ds ckn ns; frfFk ij ekg ds vfUre fnu ns; frfFk ij lHkh fd'rksa dk Hkqxrku fd;k x;kA 30 twu] 2014 dks V sDVj c vfXu }kjk iw.kZr% u"V gks x;kA 10 tqykbZ] 2014 dks chek dEiuh }kjk foLr`r ikWfylh ds rgr ` 15]000 dk Hkqxrku fd;k x;kA bl O;ogkj ds lEcU/k esa fdjk;k srk dEiuh ds [kkrs esa ;fn dksbZ jkf'k 'ks"k gks rks mldks vifyf[kr djuk gSA QeZ 31 fnlEcj dks okf"kZd [kkrs rS;kj djrh gS] V sDVj ij izfro"kZ 20% LFkk;h ykxr i}fr ds vk/kkj ij gzkl iznku djuk gS lfUudVu ` 10 rd djuk gS ftldk ; dh rkjh[k rFkk fuLrkj.k dh rkjh[k rd vuqHkktu djuk gSA vkils bu O;ogkjksa dk vxz [kkrksa eas ys[kk djuk visf{kr gS] 31 fnlEcj] 2013 rFkk 31 fnlEcj] 2014 dks 'ks"k vkxs ys tkuk gS& (i) fdjk;k ; ds vk/kkj ij V sDVj [kkrk (ii) V sDVj ij gzkl dk vk;kstu (iii) V sDVj dk fuLrkj.k fofu;ksx [kkrs 13. o"kZ 2013&14 esa LekVZ bUosLVesaV us vxz fofu;ksx fd;s % 12% jkT; ljdkj ds ckW.M ` 100 vafdr ewY; Rkkjh[k fooj.k 01-04-2013 izkjfEHkd 'ks"k 1,200 ckW.Ml iqLrd ewY; ` 1]26]000 02-05-2013 ; 2]000 ckW.M~l @ ` 100 C;kt lfgr 30-09-2013 fo ; 1]500 ckW.M~l @ ` 105 C;kt jfgr ckW.M~l ij izR;sd o"kZ 30 twu ,oa 31 fnlEcj dks C;kt izkIr gqvkA The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 12 ,Dl fyfEkVsM ds lerk va k 15-04-2013 5]000 lerk va'kksa dk ; @ ` 200 e; vf/kdkj lfgrA blds vfrfjDr 1% nykyh dk Hkqxrku va'k dk vafdr ewY; ` 10 30-06-2013 dEiuh us izR;sd 5 va'kksa ds fy, 2 cksul va'kksa ds fuxZeu dh ?kks"k.kk 16-08-2013 dEiuh us izR;sd 7 va'kksa ds fy, 1 vf/kdkj va'k ` 250 izfr va'k 31-8-2013 rd leLr jkf'k ns; 22-8-2013 20% rd vf/kdkj @ ` 60 esa cspkA 'ks"k vf/kdkj dk vfHknku gqvkA 02-09-2013 31-03-2013 dk 15% dh nj ls ykHkka'k 16-09-2013 dks izkIrA 15-12-2013 3,000 va'k @ ` 300 esa cspkA blds vfrfjDr 1% nykyh nh xbZA 15-01-2014 o"kZ 2013&14 ds fy, vUrfje ykHkka'k @ 10% izkIr gqvkA 31-03-2014 va'k dks LVkWd ,DlpsUt esa ` 220 ij mn~/k`r fd;k x;kA LekVZ bUosLVesaV dh iqLrdksa esa fofu;ksx [kkrk cukb;sA ;g ekurs gq, fd vkSlr ykxr fof/k ikyu dh tkrh gSA chek nkos 14. 2-6-2014 dks feLVj CYkSd dk vfXu }kjk LVkWd u"V gks x;kA ;|fi cpk;s x;s ys[kksa ls vxz fooj.k izLrqr fd;s x;s % ` 1-04-2013 dks ykxr ij LVkWd 1]35]000 31-03-2014 dks LVkWd ykxr dk 90% ij 1]62]000 31-03-2014 dks lekIr gksus okys o"kZ ds fy, ; 6]45]000 31-03-2014 dks lekIr gksus okys o"kZ ds fy, fo ; 9]00]000 01-04-2014 ls 02-06-2014 rd ; 2]25]000 01-04-2014 ls 02-06-2014 rd fo ; 4]80]000 02-06-2014 rd fo ; esa ` 75]000 dk eky 'kkfey tks xzkgdksa dks ugha Hkstk x;kA fo ; dk chtd ewY; ` 75]000A 02-06-2014 rd ; esa ` 15]000 dh e'khu 'kkfeyA 02-06-2014 rd ; esa iwfrZdrkZ ls izkIr ` 30]000 dk eky 'kkfey ugha] tSlk ml rkjh[k rd chtd Hkh izkIr ugha gqvkA vkx yxus ds le; ;g eky xksnke esa ekStwn The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 13 FkkA chek ikWfylh ` 1]20]000 c'krsZ vkSlr okD;A LVkWd dh gkfu ds nkos dh jkf'k dh x.kuk dhft;sA lk>snkjh&,d lk>snkj dk izos'k 15. vuqt] vk;q k rFkk ih;w"k lk>snkjh esa 31-3-2014 dks fpV~Bk vxz izdkj gS& nkf;Ro ` iwath [kkrk % vuqt 3]75]000 vk;q k 2]80]000 Ikh;w"k 2]25]000 lkekU; lap; ysunkj 2 % 2 % 1 ds vuqikr esa ykHk ,oa gkfu ckaVrs gSaA ` lEif k;k LFkk;h lEif k Iyk.V pkyw lEif k;k 8]80]000 LVkWd 1]88]000 nsunkj 2]16]000 cSad ,Q Mh FD cSad 'ks"k 12]84]000 ` 7]87]000 1]03]000 1]56]000 2]25]000 13]000 12]84]000 01-04-2014 ls vuqt us lsok fuo` k gksus dk fu'p; fd;kA 'ks"k lk>ksnkjksa us Hkfo"; esa cjkcj ykHk&gkfu ckaVus dk fu'p; fd;kA vuqt ds fuo`fr ij vxz lek;kstu djus ij lger Fks& (i) fuo`fr ls rqjUr iwoZ 3 o"kksZ ds vkSlr ykHk dk ,d xquk [;kfr dk ewY;kaduA xr rhu o"kksZ dk ykHk vxz izdkj Fkk % Ok"kZ lekfIr ` 31-03-2014 3]30]000 M k V [kkrs ds vuqlkj 31-03-2013 2]32]000 31-03-2012 2]20]900 (ii) lk>snkjksa us iqLrdksa esa [;kfr [kkrk [kksyus dk fu'p; ugha fd;kA lEif k;ksa dk iquewZY;kadu vxz izdkj Fkk% IykaV 10% }kjk gzkflrA ysunkjksa dh jkf'k esa ` 10]000 dk ys[kk djuk Hkwy x;s (Omitted)A LVkWd ls ` 6]000 vifyf[kr djukA nsunkjksa ij lafnX/k _.k ds fy, vk;kstu @ 5% cukukA FD ij vftZr C;kt ` 9,000 dh jkf'k dk ys[kk djus Hkwy x;s (Omitted)A The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 14 31-3-2014 dks lekIr gksus okys o"kZ ds ykHk esa [;kfr dh x.kuk ls iwoZ mi;qZDr dk lek;kstu djuk FkkA (iii) vuqt us viuh ns; jkf'k ds vkaf'kd Hkqxrku ds cnys esa cSd a ,Q Mh e; vftZr C;kt lfgr ysus ij lger rFkk 'ks"k jkf'k _.k ds :Ik esa ftl ij 8% okf"kZd C;kt feysxk lger gks x;kA (iv) vkuqikfrd iwath cuk;s j[kus ds fy, vk;q"k rFkk ih;w"k Ik;kZIr jksdM+ yk;saxs rFkk cSad 'ks"k ` 1]50]000 j[ksaxsA vkils visf{kr gS % (i) 01-04-2014 dks mi;qZDr lek;kstu dk izHkko fn[kkrs gq, lk>snkjksa ds iwath [kkrsA (ii) vuqt dh fuo`f k ds Ik'pkr~ 1-4-2014 dks fpV~BkA dEI;wVjkbZt okrkoj.k esa ys[kkadu 16. dLVej ,dkmafVax iSdst ds D;k ykHk gSa \ ys[kk ekud (A.S.) dh iz;ksT;rk 17. eSllZ vksesxk ,.M dEiuh (,d lk>snkjh QeZ) dk vkorZ ` 1-25 djksM+ (vU; vk; jfgr) rFkk xr o"kZ esa m/kkj ` -95 djksM+ gSA 31-3-2013 dks lekIr gksus okys o"kZ ds fy, xSj&lekesfyr laLFkkvksa dks ys[kk ekud ds iz;ksx ij miyC/k NwV izkIr djuk pkgrk gSA ICAI }kjk tkjh funsZ'kksa ds vuqlkj ys[kk ekudks (ASs) ds NwV lEcU/kh izko/kkuksa ds ckjs esa eSllZ vksesxk ,.M dEiuh dks lykg nhft;sA ys[kk ekud-1 (AS 1) ^^ys[kkadu uhfr;ksa dk izdVhdj.k^^ 18. (v) txUukFk fyfeVsM us 2014 esa vf/kdkj va'kksa dk fuxZeu fd;kA lnL;ksa dks is'k fd;s x;s nLrkostksa esa 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds vUr essa ` 40 djksM+ dk vkf/kD; laHkkfor gSA vc rd viuk;h x;h ys[kkadu uhfr ds vk/kkj ij o"kZ ds ifj.kke ` 10 djksM+ ?kkVs ds dkxtkr lapkyd e.My ds lEeq[k fopkj djus ds fy, izLrqr fd;sA lapkyd e.My us izcU/k lapkyd ls fopkj djds] vxz r; fd;k % (i) o"kZ ds vUr esa Lda/k dkj[kkuk ykxr ds (` 50 djksM+) cnys eas vc rd Lda/k dk ewY;kadu ewy ykxr ij (` 30 djksM)+ A (ii) o"kZ ds nkSjku ldy lewg esa egRoiw.kZ o`f) ij LFkk;h ykxr i}fr ds vk/kkj ij gzkl iznku fd;k x;k ctk; vc rd viuk;h x;h ekxr gzkl fof/kA blds ifj.kkeLo:Ik ` 45 djksM+ gzkl dh rqyuk esa ` 27 djksM+ de pktZ fd;k x;k] vkxs ` 18 djksM+ dh vuqikyukA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 15 xr 5 o"kks ls fofu;ksx ds ewY; esa LFkk;h :Ik ls deh ds fy, ` 10 djksM+ dk izko/kku fd;k x;kA dEiuh ds izca/k lapkyd }kjk dEiuh ds eq[; ys[kkdkj ls o"kZ 2014&15 dh okf"kZd fjiksVZ esa ys[kksa ij fVIi.kh dks 'kkfey djus dk izk:Ik cukb;s % ys[kk ekudj 2 (AS 2) ^^Lda/k dk ewY;kadu** (c) ^^nok dEiuh o"kZ ds vUr esa lh lh fyfEkVsM ,d fufeZr eky dk ewY;kadu djrs le; cSad vf/kod"kZ o C;kt dks ykxr rRo :Ik esa 'kkfey djuk pkgrh gS] bldk eq[; dkj.k vf/kfod"kZ eq[;r% pkyw lEif k tSls Lda/k rFkk jkstkuk ds pkyw [kpks dh fo kh; iwfrZ ds fy, fy;k x;k FkkA^^ bl O;ogkj ij fVIi.kh dhft;sA (iii) ys[kk ekud 6 (AS 6) ^^gzkl ys[kkadu^^ , ch lh fyfeVsM us 1-4-2011 dks ` 2]00]000 dh e'khu [kjhnhA dEiuh us 2013&14 rd ekxr gzkl fof/k ds vk/kkj ij 10% gzkl pktZ fd;kA o"kZ 2014&15 ls dEiuh us ljy js[kk i)fr esa ifjorZu dk fu.kZ; fy;k] vuqekfur thou dky 10 o"kZ rFkk vof'k"V ewY; ` 50]000A o"kZ 2014&15 es ykHk&gkfu [kkrs ls pktZ fd;s tkus okys gzkl dh x.kuk dhft;sA ys[kk ekud 7 (AS 7) ^^fuekZ.kh Bsdk^^ (c) ,d Bsdsnkj us ` 2 djksM+ dk lM+d fuekZ.k dk Bsdk fy;kA Bsds dk 60% iwjk djus ds ckn mldks tkudkjh yxh fd iw.kZ fd;s x;s dk;Z dh ykxr ` 2-40 djksM+ gSA ys[kkdkj us ` -24 djksM+ (vFkkZr~ dqy gkfu ` -40 djksM+ dk 60%) pkyw o"kZ ds ykHk&gkfu [kkrs esa gLrkarfjr fd;kA ys[kk ekud 7 ds vuq:Ik vkils lykg visf{kr gSA 19. (v) ys[kk ekud 10 (AS 10) ^^LFkk;h lEif k;ka^^ o"kZ 2013&14 ds nkSjku Qk;j fyfeVsM }kjk ikWoj Iyk.V ds fy, ` 100 yk[k ykxr ds la;a= tkZ fyfeVsM ls [kjhns x;sA Qk;j fyfeVsM }kjk 90% pqdk;k x;k rFkk 'ks"k 10% ,d lky ds ckn la;a= dh dk;Z dq'kyrk larks"ktud gksus ij pqdk;sxkA fo kh; o"kZ 2014&15 ds nkSjku] tkZ fyfeVsM us 'ks"k 10% jkf'k dk R;kx dj fn;k] ftldks Qk;j fyfeVsM us ykHk&gkfu [kkrs esa cV~Vk izkIr ds :Ik esa sfMV dj fn;kA D;k ;g ys[kkadu O;ogkj Bhd gS \ ys[kk ekud ds vuq:Ik crkb;sA ys[kk ekud 13 (AS 13) ^^fofu;ksx dk ys[kkadu^^ (c) 1 uoEcj] 2014 dks eSllZ ujsu xkjesaV~l dEiuh fyfEkVsM us nwljh dEiuh ds va'kksa esa ` 3]00]000 dh ykxr dk fofu;ksx fd;kA blls igys] 1 vizSy] 2014 dks ` 3]50]000 dk lksuk rFkk ` 1]50]000 dh pkanh [kjhnhA 31 ekpZ] 2015 dks mi;qZDr fofu;ksx dk cktkj ewY; vxz izdkj gS % 20. (v) The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 16 ` va'k 2]50]000 lksuk 5]00]000 pkanh 2]80]000 31 ekpZ] 2015 dks lekIr gksus okys o"kZ ds fy, eSllZ ujsu xkjesV a ~l dEiuh fyfEkVsM ys[kk ekud 13 ^^fofu;ksx dk ys[kkadu^^ ds izko/kku ds vuq:Ik mi;qZDr fofu;ksx dks ys[kkadu iqLrdksa esa fdl izdkj fn[kk;k tk;sxkA lq>k;s m kj@ladsr 1. vYQk fyfeVsM 31 ekpZ 2015 dks vkfFkZd fpV~Bk fooj.k lerk ,oa nkf;Ro 1. va'k/kkfj;ksa dk dks"k v va'k iwath c lap; ,oa vkf/kD; 2. xSj&pkyw nkf;Ro nh?kZdkyhu m/kkj 3. pkyw nkf;Ro v O;kikfjd ns; c vU; pkyw nkf;Ro l vYidkyhu vk;kstu n vYidkyhu m/kkj uksV~l 1 49]95]000 2 11]82]907 3 13]17]500 8]00]000 4 37]500 5 9]40]593 2]00]000 dqy lEif k;ka 1. xSj&pkyw lEif k;ka LFkk;h lEif k n`'; lEif k 2. pkyw lEif k v Lda/k The Institute of Chartered Accountants of India 94]73]500 6 56]25]000 7 12]50]000 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 17 c l n O;kikfjd izkI; jksdM+ ,oa jksdM+ rqY; vYidkyhu _.k ,oa vfxze 8 10]00]000 9 13]85]000 2]13]500 dqy 94]73]500 ys[kksa ij fVIif.k;k ` 1. 2. va'k iwath lerk va'k iwath fuxZfer] vfHkn k ,oa pqdrk iwath 50]000 lerk va'k ` 100 okys mi;qZDr esa ls 10]000 va'k izfrQy ds :Ik esa fuxZeu 50]00]000 jksdM+ ds vfrfjDr ?kVk;s % vof'k V ;kpuk 5]000 dqy lap; ,oa vkf/kD; lkekU; lap; 10]50]000 tksM+sa % pkyw o"kZ dk gLrkarj.k 20]000 ykHk&gkfu [kkrs dk 'ks"k o"kZ dk ykHk 4]33]500 ?kVk;sa % fu;kstu lkekU; lap; esa gLrkarj.k 20]000 izLrkfor ykHkka'k WN 2]49]750 izLrkfor ykHkka'k ij DDT lanHkZ WN 50]843 dqy 3. nh?kZdkyhu m/kkj lqjf{kr vof/k _.k jkT; fo k fuxe ls _.k (7]50]000 & 37]500) Iyk.V ,oa e'khu ds vf/kxzg.k ls lqjf{kr The Institute of Chartered Accountants of India 49]95]000 49]95]000 10]70]000 1]12]907 11]82]907 7]12]500 iz'ui= 1 % ys[kkadu 18 vlqjf{kr _.k 6]05]000 dqy 4. 5. 6. 7. vU; pkyw nkf;Ro vftZr C;kt fdUrq _.k ij ns; ugha SFC vYidkyhu vk;kstu dj ds fy, vk;kstu izLrkfor ykHkka'k (WN) izLrkfor ykHkka'k ij D.DT (WN) n` ; lEif k;ka Hkwfe ,oa Hkou ?kVk;s % gkl Iyk.V ,oa e'khu ?kVk;s % gzkl QuhZpj ,oa fQfVaXl ?kVk;s % gzkl 37]500 6]40]000 2]49]750 50]843 2]50]000 35]00]000 8]75]000 3]12]500 62]500 dqy Lda/k dPph lkexzh fufeZr eky 2]50]000 56]25]000 12]50]000 2]60]000 7]40]000 10]00]000 12]25]000 10]000 12]35]000 1]50]000 dqy The Institute of Chartered Accountants of India 26]25]000 10]00]000 O;kikfjd izkI; N% ekg ls vf/kd vof/k ds fy, cdk;k jkf'k vU; jkf'k jksdM+ ,oa jksdM+ rqY; Lkwfp;r cSad esa jksdM+ vU; vksesxk cSad fyfeVsM gLrLFk jksdM+ 27]50]000 2]50]000 dqy 9. 9]40]593 30]00]000 dqy 8. 13]17]500 13]85]000 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 19 dk;Z khy fVIif.k;ka % ykHkka'k ds ldy djus dh x.kuk fooj.k vYQk fyfeVsM }kjk ykHkka'k dk forj.k 2]49]750 (5% of ` 49,95,000) tksM+sa % ldy djus ds fy, ykHkka'k esa o`f) 44]074 15 2,49,750 100 15 Lkdy ykHkka'k 2]93]824 YkkHkka'k forj.k dj @ 17.304% 2. 50]843 udn izokg fooj.k ys[kk ekud 3 ds vuq:Ik Ikfjpkyu f ;kvksa ls jksdM+ izokg ` yk[k esa dj vk;kstu ls iwoZ 'kq} ykHk 36]000 tksMs+ % xSj jksdM+ [kpZ % gzkl lEif k ds fo ; ij gkfu C;kt [kpkZ xSj&ifjpkyu f ;k 24]000 48 12]000 36]048 72]048 ?kVk;s % xSj jksdM+ vk; iwathxr lgk;rk izkIr dk ifj'kks/ku 10 fofu;ksx ds fo ; ij ykHk xSj ifjpkyu vk; 120 fofu;ksx ls C;kt dh vk; xSj ifjpkyu vk; Ikfjpkyu ykHk 3,000 ?kVk;s % pkyw lEif k esa o`f) Ikfjpkyu ls jksdM+ 3]130 68]918 67]290 1]628 ?kVk;s % vk;dj pqdk;k 5]100 Ikfjpkyu f ;kvksa ls 'kq} jksdM+ dk fuekZ.k 3]472 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 20 fofu;ksx f ;kvksa ls jksdM+ izokg lEif k dk fo ; 222&48 fofu;ksx dk fo ; 33]318$120 fofu;ksx ls C;kt dh vk; 174 33]438 3]000 LFkk;h lEif k dk ; 22]092 fuekZ.k dk;Z ij [kpZ 41]688 fofu;ksx f ;k esa 'kq} jksdM+ dk iz;ksx 27]168 fo kh; f ;kvksa ls jksdM+ izokg Ikwathxr ifj;kstuk ij lgk;rk nh?kZdkyhu m/kkj 55]866 C;kt pqdk;k 13]042 ykHkka'k pqdk;k 10]202 fo kh; f ;kvksa ls 'kq} jksdM+ 3. 18 32]640 jksdM+ esa 'kq} o`f) 2]000 tksM+sa % 1-4-2014 dks jksdM+ rFkk cSad dk 'ks"k 6]000 31-03-2015 dks jksdM+ ,oa cSad 'ks"k 8]000 lekesyu ls iwoZ rFkk ckn ds ykHk dh x.kuk dks fn[kkrs gq, fooj.k i= 31-3-2015 dks lekIr gksus okys o"kZ ds fy, (15 eghus) dqy vuqikr iwoZ ckn ` ` ` ldy ykHk % 1]40]40]000 1 % 8 15]60]000 1]24]80]000 ?kVk;s % osru 23]40]000 1 % 12 1]80]000 21]60]000 gzkl 3]60]000 1 % 4 72]000 2]88]000 foKkiu 14]04]000 1 % 8 1]56]000 12]48]000 izcU/k lapkyd dk ckn esa 1]80]000 1]80]000 ikfjJfed nqdku ,oa vkWfQl okLrfod 14]40]000 1]80]000 12]60]000 dk fdjk;k fofo/k dk;kZy; O;; 2]40]000 1 % 4 48]000 1]92]000 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 21 C;kt [;kfr 'ks"k jkf'k 'kq} ykHk ch/,Q 19]02]000 okLrfod 7]02]000 12]00]000 38]000 38]72]000 uksV % pwafd lekeysu ls iwoZ ykHk _.kkRed gS] blhfy;s mldks [;kfr ds :Ik esa ekuk tk;sxkA dk;Z khy fVIif.k;ka 1 Lke; vuqikr dh x.kuk 2 3 4 lekesyu ls iwoZ dh vof/k lekesyu ds ckn dh vof/k 1 tuojh] 2014 ls 31 ekpZ] 2014 rd 3 ekg 1 vizSy] 2014 ls 31 ekpZ] 2015 rd 12 ekg 3 12 1 4 fo ; vuqikr dh x.kuk lekesyu ls iwoZ dh vof/k lekesyu ds ckn dh vof/k 3 ekg 12 ekg 3 1 12 2 3 24 1 8 deZpkjh vuqikr dh x.kuk lekesyu ls iwoZ dh vof/k lekesyu ds ckn dh vof/k 3 ekg 12 ekg 3 1 12 3 3 36 1 12 C;kt dh x.kuk lekesyu ls iwoZ dh vof/k lekesyu ds ckn dh vof/k 2,34,00,00 3/12 12/100 1,00,00,000 12/100 = 7,02.000 = 12,00.000 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 5 22 fdjk;s dh x.kuk vfrfjDr {ks= dk fdjk;k 1 tqykbZ] 2014 ls 31 ekpZ] 2015 rd = 9 eghus dqy vfrfjDr fdjk;k = 60,000 9 = ` 5,40,000 igys ds {ks= dk 'ks"k fdjk;k = 14,40,000 5,40,000 = ` 9,00,000 fdjk;k izfrekg = 9,00,000 = ` 60,000 izfrekg 15 lekesyu ls iwoZ vof/k dk fdjk;k = 60,000 3 = 1,80,000 lekesyu ds ckn dh vof/k dk fdjk;k = 60,000 12 = 7,20,000 vfrfjDr fdjk;k 5,40,000 12]60]000 6. ldy ykHk dh x.kuk O;kikj [kkrk ` csps x;s eky dh ykxr 3]27]60]000 fo ; ldy ykHk 'ks"k jkf'k 1]40]40]000 4]68]00]000 ` 4]68]00]000 4]68]00]000 uksV % (1) 31 ekpZ] 2014 rd lekeysu ls iwoZ dh vof/k 3 ekg rFkk lekeysu ds ckn dh vof/k 12 ekg gSA (2) tSlk fd foKkiu rFkk NwV dk lh/kk lEcU/k fo ; ls gS] ;g ekuuk mfpr gS fd ;s [kpsZ fo ; vuqikr esa fd;s x;s gSA blfy;s 1 % 8 pwafd izcU/k lapkyd dh fLFkfr dEiuh esa gksrh gS] blfy;s ;g mfpr gS fd mldk osru lekesyu ds ckn dh vof/k dk gSA ; izfrQy dk Hkqxrku djus ds fy;s m/kkj jkf'k ij C;kt dh jkf'k lekesyu ds ckn dh vof/k dh ykxr gS tcfd 3 eghus rd ; izfrQy ij C;kt lekesyu ds iwoZ vof/k dk C;kt gSA (3) (4) The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 23 ljy fyfeVsM dh iqLrdks esa tuZy izfof"V;ka 4. ` iwath 'kks/ku lap; [kkrk izfrHkwfr izhfe;e [kkrk iwath lap; udn esa olwyh* lkekU; lap; [kkrk va'k/kkjh dk cksul [kkrk fnukad --------------------ds izLrko ds vuqlkj fofHkUu dk iz;ksx djrs gq, cksul va'k dk fuxZeu va'k/kkjh dk cksul [kkrk lerk va'k iwath ykHk dk iwathdj.k MsfcV MsfcV MsfcV ` 30]000 40]000 40]000 40]000 1]50]000 lap; MsfCkV 1]50]000 1]50]000 iwt a h lap; esa ls jde ` 40]000 udn olwy] cksul fuxZeu esa iz;ksx dsoy fd;k tk ldrk gSA tuZy izfof"V;ka ` yk[k esa MsfcV sfMV Lkerk va'k ` 10 [kkrk MsfcV 500 lerk va'k iwath ` 2-50 [kkrk 125 iwath deh [kkrk 375 * 5. iqufuZekZ.k ;kstuk ds vuqlkj mlh la[;k esa lHkh lerk va'kksa dks ` 2-50 okys iw.kZ izn k lerk va'kksa esa ifjorZu fd;k x;kA lapkyd dk vn k ikfjJfed [kkrk MsfcV 10 iwath deh [kkrk 10 iqufuZekZ.k ;kstuk ds vuqlkj lapkyd cdk;k ikfjJfed NksMu+ s ij lger 12% _.ki= [kkrk MsfcV 400 vn k _.ki= C;kt [kkrk MsfcV 48 13% _.ki= [kkrk The Institute of Chartered Accountants of India 400 iz'ui= 1 % ys[kkadu 24 iwath deh [kkrk 48 12% _.ki=ksa dks 13% _.ki=ksa esa ifjorZuA _.ki=/kkjh cdk;k C;kt NksM+us ij lger cSad [kkrk MsfcV 125 lerk va'k izkFkZuk i= [kkrk 125 orZeku va'k/kkjh ls izkFkZuk i= ij ` 2-50 okys iw.kZ izn k va'k dh jkf'k izkIr lerk va'k izkFkZuk i= [kkrk MsfcV 125 lerk va'k iwath ` 2-50 [kkrk 125 izkFkZuk i= dks jkf'k dks va'k iwath [kkrs esa gLrkarj.k O;kikj ns; [kkrk MsfcV 165 lerk va'k iwath ` 2-50 [kkrk 65 cSad [kkrk 80 iwath deh [kkrk 20 ` 65 yk[k ds O;kikfjd ns; }kjk iw.kZ jkf'k ds va'k Lohdkj rFkk ` 100 yk[k ds iw.kZ Hkqxrku ds nkos ds cnys 80% udn Lohdkj Hkwfe ,oa Hkou [kkrk MsfCkV iwath deh [kkrk iqufuZekZ.k ;kstuk ds vuqlkj Hkwfe ,oa Hkou ds ewY; esa o`f) Ikwath deh [kkrk MsfCkV [;kfr [kkrk Iyk.V ,oa Ek'khu [kkrk Lda/k [kkrk O;kikfjd izkI; [kkrk _.ki=ksa ds fuxZeu ij cV~Vk ykHk&gkfu [kkrk iqufuZekZ.k ;kstuk ds vuqlkj lEif k ds ewY; esa deh rFkk gkfu dks vifyf[kr fd;k x;k WN. 1) The Institute of Chartered Accountants of India 46 46 505 15 66 22 4 8 390 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 25 Ikwath lap; [kkrk MsfcV iwath deh [kkrk iqufuZekZ.k ;kstuk ij gkfu iwath deh [kkrs esa deh dks iwath lap; esa gLrkarj.k 6 6 uksV&iqufuZekZ.k ;kstuk esa] [;kfr rFkk gkfu bR;kfn dks iwath deh [kkrs ls vifyf[kr djuk pkfg;s] pkgs iz'u esa fn;k gks ;k ughaA 31 ekpZ] 2015 dks jkWdh fyfeVsM dk vkfFkZd fpV~Bk (deh) fooj.k uksV uEcj jkf k yk[k esa I. lerk ,oa nkf;Ro (1) va k/kkjh dk dks"k v va'k iwath 1 315 (2) xSj&pkyw nkf;Ro v (3) nh?kZdkyhu m/kkj&13% _.ki= 400 pkyw nkf;Ro v vU; pkyw nkf;Ro 11 c vYidkyhu vk;kstu 33 759 II. lEif k;k (1) xSj&pkyw lEif k;k v LFkk;h lEif k;k n`'; lEif k;k (ii) vn`'; lEif k;k pkyw lEif k;k (i) (2) 2 491 3 0 v pkyw fofu;ksx c Lda/k l O;kikfjd izkI; 76 n jksdM+ ,oa jksdM+ rqY; WN2) 72 120 ;ksx The Institute of Chartered Accountants of India 759 iz'ui= 1 % ys[kkadu 26 ys[kksa ij fVIif.k;ka ` yk[k esa 1. va k iwath Lkerk va'k iwath ` 2-50 izR;sd 125 tksM+sa % u;k fuxZeu tksM+sa % O;kikfjd ns; dks Lkerk va'k dk fuxZeu 125 65 315 1]26]000 iw.kZ izn k lerk va'k izR;sd ` 2-50 26]000 va'k jksdM+ ds vfrfjDr izfrQy ds :Ik esa va'kksa dk fuxZeu 2. n`'; lEif k v Hkwfe ,oa Hkou 184 tksM+sa % iqufuZekZ.k ;kstuk ds vUrxZr jkf'k 46 230 esa o`f) c Iyk.V ,oa e'khu 286 ?kVk;s % iqufuZekZ.k ;kstuk ds vUrxZr 66 vifyf[kr l QuhZpj ,oa fQDplZ 220 41 491 3. vn`'; lEif k [;kfr 15 ?kVk;s % iqufuZekZ.k ;kstuk ds vUrxZr vifyf[kr 15 && dk;Z'khy fVIi.kh % iwath deh [kkrk 1. ` [;kfr Iyk.V ,oa Ek'khu Lda/k O;kikfjd izkI; The Institute of Chartered Accountants of India 15 lerk va'k iwath (yk[k es)a ` 375 66 lapkyd dk vn k ikfjJfed 10 22 _.ki= ij cdk;k C;kt 48 4 O;kikfjd ns; 20 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 27 _.ki=ksa ds fuxZeu ij cV~Vk ykHk&gkfu [kkrk 8 iwath lap; 'ks"k jkf'k 390 Hkwfe ,oa Hkou 6 46 505 505 31 ekpZ] 2015 dks cSad esa jksdM+ (iqufuZekZ.k ds ckn) 2. yk[k esa cSad esa jksdM++ iqufuZekZ.k ls igys 27 tksM+sa % lerk va'k ds fuxZeu ls izkfIr 125 152 ?kVk;s % O;kikfjd ns; dks Hkqxrku 100 yk[k dk 80% (80) 72 3. (i) ; izfrQy dh x.kuk (;k , ch fyfeVsM ds va'kksa ds fuxZeu dk vk/kkj) v fyfeVsM c fyfeVsM ; izfrQy [;kfr 1]40]000 40]000 Lodh; lEif k 3]00]000 2]40]000 Iyk.V ,oa e'khu 1]00]000 40]000 30]000 20]000 Lda/k 2]30]000 1]80]000 O;kikfjd izkI; 2]00]000 80]000 80]000 40]000 10]80]000 6]40]000 eksVj xkM+h cSad esa jksdM+ ?kVk;s % nkf;Ro 6% _.ki= 1,20,000 105% O;kikfjd ns; 'kq} lEif k yh xbZ v c fyfeVsM ds va'kksa ds fuxZeu }kjk larq"V @ 10 izR;sd The Institute of Chartered Accountants of India (1]26]000) 2]10]000 1]30]000 8]70]000 3]84]000 87]000 38]400 iz'ui= 1 % ys[kkadu 28 1 vizSy] 2015 dks , ch fyfeVsM dk fpV~Bk (ii) fooj.k uksV ua- jkf'k lerk ,oa nkf;Ro va k/kkjh dk dks"k 1 v va'k iwath 1 12]54]000 2 1]26]000 xSj&pkyw nkf;Ro 2 v nh?kZ dkyhu m/kkj pkyw nkf;Ro 3 O;kikfjd ns; 2]10]000 $ 1]30]000 3]40]000 ;ksx 17]20]000 lEif k;k xSj&pkyw lEif k 1 v LFkk;h lEif k 1 n`'; lEif k 3 7]30]000 2 vn`'; lEif k 4 1]80]000 pkyw lEif k;k 2 v Lda/k 2]30]000$1]80]000 4]10]000 c O;kikfjd izkI; 2]00]000$80]000 2]80]000 l jksdM+ ,oa jksdM+ rqY; 80]000 $ 40]000 1]20]000 17]20]000 ys[kksa ij fVIif.k;k va'k iwath 1 Lkerk va'k iwath 1]25]400 Lkerk va'k ` 10 okys mi;qZDr lHkh jksdM+ ds vykok izfrQy ds :Ik esa fuxZfer The Institute of Chartered Accountants of India 12]54]000 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 29 2 3 nh?kZdkyhu m/kkj lqjf{kr 10% _.ki= n`'; lEif k Lodh; lEif k v fyfeVsM c fyfeVsM Iyk.V ,oa e khu v fyfeVsM c fyfeVsM eksVj xkM+h v fyfeVsM c fyfeVsM 1]26]000 3]00]000 2]40]000 5]40]000 1]00]000 40]000 1]40]000 30]000 20]000 50]000 7]30]000 4 (iii) vn`'; lEif k [;kfr v fyfeVsM c fyfeVsM 1]40]000 40]000 1]80]000 tuZy izfof"V;ka v c fyfeVsM dh iqLrdks esa fooj.k O;kikj ; [kkrk jkf'k ` jkf'k ` MsfcV 12]54]000 v fyfeVsM lekid [kkrk 8]70]000 c fyfeVsM lekid [kkrk 3]84]000 lekid dks v fyfeVsM rFkk c fyfeVsM dh lEif k;ka ysus ds cnys izfrQy ns; [;kfr [kkrk MsfCkV 1]40]000 Lodh; lEif k [kkrk MsfCkV 3]00]000 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 30 Iyk.V ,oa e'khu [kkrk MsfCkV 1]00]000 eksVj xkM+h [kkrk MsfCkV 30]000 O;kikfjd izkI; [kkrk MsfCkV 2]00]000 Lda/k [kkrk MsfCkV 2]30]000 cSad esa jksdM+ [kkrk MsfCkV 80]000 O;kikfjd ns; [kkrk 2]10]000 O;kikj ; [kkrk 8]70]000 v fyfeVsM dh lEif k ,oa nkf;Ro fy;s x;s [;kfr [kkrk MsfCkV 40]000 Lodh; lEif k [kkrk MsfCkV 2]40]000 Iyk.V ,oa e'khu [kkrk MsfCkV 40]000 eksVj xkM+h [kkrk MsfCkV 20]000 O;kikfjd izkI; [kkrk MsfCkV 80]000 Lda/k [kkrk MsfCkV 1]80]000 cSad esa jksdM+ [kkrk MsfCkV 40]000 O;kikfjd ns; [kkrk 1]30]000 c fyfeVsM ds 6% _.ki= 1]26]000 O;kikj ; [kkrk 3]84]000 c fyfeVsM dh lEif k ,oa nkf;Ro fy;s x;s Ck fyfeVsM dk _.ki= [kkrk MsfCkV 1]26]000 10% _.ki= 1]26]000 Ck fyfeVsM ds _.ki=/kkjh dks 10% _.ki= dk fuxZeu v fyfeVsM lekid [kkrk MsfcV 8]70]000 c fyfeVsM lekid [kkrk MsfcV 3]84]000 lerk va'k iwath [kkrk le>kSrs ds vuq:Ik ; izfrQy dk fuiVkjk djus ds fy, izR;sd ` 10 okys lerk va'kksa dk fuxZeu The Institute of Chartered Accountants of India 12]54]000 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 31 4. vk/kkj frfFk ls fnuksa dh la[;k dh x.kuk ns; frfFk jkf'k ` 5-3-2015 ls fnuks dh xq.kuQy la[;k 05.3.2015 5]000 0 0 07.4.2015 7]500 33 2]47]500 17.7.2015 6]000 134 8]04]000 14.9.2015 8]000 193 15]44]000 26]500 vkSlr ns; frfFk = vk/kkj frfFk $ x.qkuQy dk kksx jkf'k dk kkx s 25,95,500 = 98 fnu lfUudVu 26,500 = 5.3.2015 + 8. 25]95]500 vk/kkj frfFk ls pSd dh rkjh[k 98 fnu vFkkZr~ 11.6.2015 blfy;s] 11 twu] 2015 dks ,d pSd ds Hkqxrku ls lHkh fcyksa dk fuiVkjkA 31 vDVwcj] 2014 dks y{e.k dk jke ds lkFk pkyw [kkrk MsfcV ` 1-7-2014 'ks"k ch@Mh fnu xq.kuQy fnu 123 77 15-8-2014 fo ; 1]250 31-10-2014 C;kt 18-48 fo ; okilh 200 72 14,400 96]250 22-9-2014 cSad 800 39 31,200 jksdM+ 500 16 8,000 15-10-2014 xq.kuQy dk 'ks"k 'ks"k lh@ Mh 2018-48 C;kt = 1,34,900 1,88,500 5 1 = 18.48 100 365 The Institute of Chartered Accountants of India xq.kuQy 92]250 20-8-2014 750 sfMV 1,34,900 518-48 2018-48 1,88,500 iz'ui= 1 % ys[kkadu 9. Rkkjh[k fooj.k fo ; cgh esa lkekU; lek;kstu [kkrk Rkkjh[k ` 'ks"k ch@Mh 3,400 1.4. 2015 fo ; lek;kstu ls 30-4- [kkrk 2015 rd fo ; okilh 21,700 udn izkIr 8,62,100 30-4-2015 fooj.k 1.4.2015 51,200 2,52,200 12]29]800 10. (i) ` 'ks"k ch@Mh 2,46,200 1.4.2015 ls fo ; lek;kstu 30-4-2015 [kkrk rd fo ; 9,74,900 izkI; fcy dk 3,500 vuknj.k 'ks"k lh@Mh 39,200 5,200 1.4.2015 NwV nh xbZ izkI; fcy izkIr 'ks"k lh@Mh 'ks"k jkf'k 32 12]29]800 e;wj Dyc vk; ,oa O;; [kkrk 31-3-2015 dks lekIr gksus okys o"kZ ds fy, O;; vk; [ksydwn lkexzh dk mi;ksx izkjfEHkd LVkWd tksM+s % ; pank (W.N.2) 73]500 LFkk;h tek ij C;kt 3]04]500 3]78]000 ?kVk;s % vfUre LVkWd 78]000 osru fdjk;k tksM+sa % cdk;k W.N. 6 3]15]000 1]48]500 13]500 eSnku dh ns[kjs[k chek The Institute of Chartered Accountants of India 3]00]000 1]62]000 22]120 38]400 9]90]000 45]000 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 33 ?kVk;s % vlekIr 31-3-15 9]600 28]800 tksM+sa % vlekIr 1-4-14 8]400 37]200 LVs'kujh dk mi;ksx % izkjfEHkd LVkWd 1]500 tksM+sa % ; 3]450 4]950 ?kVk;s % vfUre LVkWd 3]150 1]800 fofo/k O;; 5]880 gzkl % QuhZpj 27]000 [ksydwn lkexzh 31]500 vk; dk [kpsZ ij vkf/kD; 58]500 1]32]500 10]35]000 vkfFkZd fpV~Bk 31 ekpZ] 2015 dks ` lEif k;k la;= % 10]95]000 izkjfEHkd 'ks"k nkf;Ro Ikwath dks"k % izkjfEHkd 'ks"k W.N. 1 tksM+sa % vk; dk [kpZ ij tksM+sa % o`f) 1]32]500 12]27]500 vkf/kD; Ckdk;k fdjk;k W.N. 6 vfxze pank izkIr 2015&16 ds fy, 13]500 ?kVk;s % gkl W.N. 5 4]500 QuhZpj ?kVk;s % gkl [ksydwn lkexzh LVs'kujh dk LVkWd CkaSd esas LFkk;h tek 4]50]000 $ 1]50]000 The Institute of Chartered Accountants of India 10]35]000 ` ` 1]80]000 60]000 2]40]000 31]500 2]08]500 2]70]000 27]000 2]43]000 78]000 3]150 6]00]000 iz'ui= 1 % ys[kkadu 34 Ckdk;k pank 2013&14 W.N. 3 2014&15 W.N. 4 iwoZn k chek vlekIr gLrLFk jksdM+ cSad esa jksdM+ 4]500 27]000 12]45]500 31]500 9]600 31]750 40]000 12]45]500 dk;Z'khy fVIif.k;k 1. 31-3-2014 dks vkfFkZd fpV~Bk nkf;Ro Ikwath dks"k 'ks"k jkf'k lEif k 10]95]000 [ksydwn la;= QuhZpj [ksydwn lkexzh caSd esa LFkk;h tek 4]50]000 22]500 iwoZnRr chek vlekIr 8]400 gLrLFk jksdM+ 39]100 cSad esa jksdM+ 50]000 pank [kkrs ls vk; 220 lnL; @ ` 4,500 izR;sd vHkh rd 2013&14 ds fy, pank cdk;k Ckdk;k pank dk izkjfEHkd 'ks"k 1-4-2014 ?kVk;s % 2013&14 dk Ckdk;k pank] o"kZ 2014&15 esa izkIr gqvk 31-03-2015 dks vHkh rd 2013&14 dk pank cdk;k The Institute of Chartered Accountants of India 73]500 1]500 10]95]000 3. 2]70]000 LVs'kujh dk LVkWd Ckdk;k pank 2. 1]80]000 10]95]000 9]90]000 22]500 18]000 4]500 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 35 4. 5. 31-03-2015 dks cdk;k pank 2014&15 ds fy, pank 9]90]000 ?kVk;s % o"kZ ds fy, pank izkIr 9]63]000 2014&2015 ds fy, cdk;k pank 27]000 [ksydwn lkexzh ;a= ij gzkl ` 1]80]000 ij @ 15% ,d lky ds fy, ` 60]000 ij @ 15% N% ekg ds fy, 27]000 4]500 ;ksx 6. 2014&15 ds fy, cdk;k fdjk;k cdk;k fdjk;k = 11. 31]500 13]500 1, 48,500 1 ekg 11 ekg ewuykbZV dh iqLrdksa esa 31-3-2014 dks lekIr gksus okys o"kZ ds fy, O;kikj [kkrk fooj.k fooj.k ` izkjfEHkd 'ks"k 'ks"k jkf'k 1]65]000 fo ; WN 1 ; WN 2 9]00]000 vfUre LVkWd ldy ykHk 12,50,000 125 25 ` 12]50]000 65]000 2]50]000 13]15]000 13]15]000 31-3-2014 dks lekIr gksus okys o"kZ ds fy, ykHk&gkfu [kkrk fooj.k NwV osru O;; dk;kZy; O;; fo ; O;; _.k ij C;kt ` 1]60]000 dk 12% Mwcr _.k ` 2]25]000 dk e'khu ds fo ; ij gkfu ` fooj.k 5]500 ldy ykHk 32]000 NwV 37]000 15]000 84]000 19]200 2% The Institute of Chartered Accountants of India 4]500 15]000 ` 2]50]000 4]500 iz'ui= 1 % ys[kkadu gzkl Hkwfe ,oa Hkou 25]000 Iyk.V ,oa e'khu WN 4b 23]750 dk;kZy; ;a= WN 5 12]750 'kq} ykHk dj ds Ik'pkr~ 36 61]500 64]800 2]54]500 2]54]500 fpV~Bk 31-3-2014 dks fooj.k Ikwath WN 6 tksM+sa % 'kq} ykHk ` 8]95]500 64]800 ; ds fy;s ysunkj WN 8 vn k [kpsZ _.k ,l ch vkbZ ls ` nkf;Ro ` Hkwfe ,oa Hkou 9]60]300 5]00]000&25]000 4]75]000 Iyk.V ,oa e'khu WN 4a 1]05]500 3]30]000&21]750 3]08]250 15]000 dk;kZy; l;a= 1]00]000 85,000&12]750 72]250 nsunkj ?kVk;s Mwcr _.k 2]20]500 WN 7 LVkWd 65]000 cSad 'ks"k WN 9 39]800 11]80]800 11]80]800 dk;Z'khy fVIif.k;ka % 1. dqy fo ; dh x.kuk ` Ukdn fo ; 2]50]000 m/kkj fo ; dqy fo ; dk 80% udn fo ; dqy fo ; dk 20% blfy,] dqy fo ; (2,50,000 100 / 20) 12]50]000 m/kkj fo ; (12,50,000 80 / 100) 10]00]000 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 37 2 dqy ; dh x.kuk ` m/kkj ; udn ; dqy ; dk 40% m/kkj ; dqy ; dk 60% blfy,] dqy ; (5,40,000 100/60) udn ; (9,00,000 40/100) 5]40]000 9]00]000 3]60]000 dk;kZy; O;; [kkrk 3. ` cSad [kkrk 'ks"k lh@Mh 4. (v) 42]000 'ks"k ch@Mh 20]000 15]000 ykHk&gkfu [kkrk 37]000 57]000 57]000 Iyk.V ,oa e khu [kkrk izkjfEHkd 'ks"k ; (c) ` 2]20]000 fo ; 40]000 1]50]000 vfUre 'ks"k 3]30]000 3]70]000 3]70]000 Iyk.V ,oa e'khu ij gzkl dh x.kuk gzkl 1,80,000 10% 1 o"kZ ds fy, 1,50,000 10% 3/12 3 ekg ds fy, 40,000 10% 6/12 6 ekg ds fy, 18]000 23]750 (l) Iyk.V ,oa e'khu The Institute of Chartered Accountants of India e'khu fo ; [kkrk jkf k ` 40]000 gzkl ykHk&gkfu [kkrk cSd a [kkrk 40]000 3]750 2]000 jkf k ` 2]000 15]000 23]000 40]000 iz'ui= 1 % ys[kkadu 5. 38 dk;kZy; ;a= ij gzkl dh x.kuk izkjfEHkd 'ks"k ?kVk;s % vfUre 'ks"k dk;kZy; l;a= dk fo ; fo ; ds ckn dk;kZy; O;; dk 'ks"k gzkl @ 15% 6. Yksunkj [kpZ ds fy, Yksunkj _.k Ikwath 'ks"k jkf'k 1]05]000 85]000 20]000 85]000 12]750 izkjfEHkd fpV~Bk 31-3-2013 dks jkf k ` 95]000 Hkwfe ,oa Hkou 20]000 Iyk.V ,oa e'khu 1]60]000 dk;kZy; la;= a 8]95]500 nsunkj LVkWd cSad 11]70]500 jkf k ` 5]00]000 2]20]000 1]05]000 1]55]500 1]65]500 25]000 11]70]500 fofo/k nsunkj [kkrk jkf k ` 1]55]500 cSd a 10]00]000 NwV Mwcr _.k 'ks"k lh@Mh 11]55]500 jkf k ` 9]25]000 5]500 4]500 2]20]500 11]55]500 7. 'ks"k ch@Mh fo ; fofo/k ysunkj [kkrk 8. cSad NwV 'ks"k lh@Mh 5]25]000 'ks"k ch@Mh 4]500 ; 5]40]000 1]05]500 6]35]000 The Institute of Chartered Accountants of India 95]000 6]35]000 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 39 cSd a [kkrk 9. 'ks"k ch@Mh nsunkj udn fo ; e'khu dk fo ; WN 4c la;a= dk fo ; 25]000 ysunkj 9]25]000 dk;kZy; [kpZ 42]000 2]50]000 osru O;; 32]000 23]000 fo ; O;; 15]000 20]000 ; udn 3]60]000 e'khujh dk ; cSad _.k ,oa C;kt 'ks"k lh@Mh 12]43]000 12. 5]25]000 1]50]000 79]200 39]800 12]43]000 srk dh iqLrd esa fdjk;k ; [kkrk (a) fdjk;k ; ij V sDVj [kkrk ` 2013 1 vizSy fdjk;k ; udn ewY; dEiuh vDVwcj fdjk;k ; udn ewY; ` 2013 31 V sDVj , 1 ` fnlEcj 'ks"k lh@Mh 14]000 V sDVj , 14]000 V sDVj ch 19]000 33]000 dEiuh V sDVj ch 19]000 33]000 ` 2014 1 tuojh ` 2014 'ks"k ch@Mh % V sDVj dk fuLrkj.k V sDVj , 14]000 V sDVj ch 19]000 33]000 30 ` 2015 tuojh 33]000 ` 33]000 1 ` 'ks"k ch@Mh The Institute of Chartered Accountants of India 14]000 twu gLrkarj.k 19]000 'ks"k lh@Mh 14]000 33]000 iz'ui= 1 % ys[kkadu 40 V sDVj ij gzkl vk;kstu [kkrk (b) 2013 2013 31 fnlEcj 'ks"k lh@Mh 3]050 31 fnlEcj ykHk&gkfu [kkrk V sDVj , V sDVj ch 2]100 3050 2014 950 3050 3050 2014 30 twu V sDVj ds fuLrkarj.k ij gLrkaj.k 31 fnlEcj 'ks"k lh@Mh 2]850 4]950 1 tuojh 'ks"k ch@Mh ykHk&gkfu 30 twu gzkl V sDVj ch 31 fnlEcj V sDVj , 3050 [kkrk 7]750 1]900 2]800 7]750 2013 1 tuojh 4,900 V sDVj fuLrkj.k [kkrk (c) 2014 30 twu 'ks"k ch@Mh 2014 fdjk;k ; ij V sDVlZ V sDVj ch 30 twu 19]000 10 tqykbZ 31 fnlEcj 19]000 The Institute of Chartered Accountants of India V sDVj ij gzkl vk;kstu [kkrk udn % chek ykHk&gkfu [kkrk% gkfu 2]850 15]000 1]1]50 19]000 cSad [kkrk izkjfEHkd 'ks"k ch@Mh fooj.k ykHk gkfu [kkrk fo ; ij ykHk 31-3-14 ykHk&gkfu [kkrk C;kt 2-5-13 1-4-13 Rkkjh[k 13. The Institute of Chartered Accountants of India 27]400 8]000 3]600 (3,200 100 12% 6/12) 31-03-14 'ks"k lh@Mh (1,700 100 12% 6/12) 30-09-13 cSad 8,437-50 31-12-13 cSad [kkrk C;kt 1]92]200 1]26]000 30-06-13 cSad [kkrk C;kt 3]200 39]000 3]26]437-50 2]000 1]200 LekVZ bUosLVesVa dh iqLrdksa esa 12% ljdkjh ckW.Ml [kkrk 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, Lka[;k vk; jkf'k fnukad fooj.k 3]200 1]700 1]500 Lka[;k 1]57]500 jkf'k 39]000 3]26]437-50 5]100 1]68]937-50 10]200 4]500 19]200 vk; 41 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 fooj.k cSd a [kkrk cksul fuxZeu cSd a [kkrk ykHk&gkfu [kkrk Rkkjh[k 15-4-13 3-6-13 31-8-13 31-3-14 7]800 800 2]000 5]000 uEcj The Institute of Chartered Accountants of India 4]800 4]800 16]38]500 4]28]500 31-3-14 2]00]000 15-1-14 'ks"k lh@Mh cSad varfje YkHkka'k 15-12-13 cSad fo ; 10]10]000 16-09-13 cSad ykHkka'k ,Dl fyfeVsM ds va kksa esa fofu;ksx [kkrk 31-3-2014 dks lekIr gksus okys o"kZ ds fy, vk; jkf'k fnukad fooj.k 7]800 4]800 3]000 uEcj 4]800 4]800 vk; 16]38]500 7]40]000 8]91]000 7]500 jkf'k iz'ui= 1 % ys[kkadu 42 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 43 dk;Z'khy fVIif.k;ka % 1. 30-09-13 dks ckW.M~l ds fo ; ij ykHk = fo ; vkxe & vkSlr ykxr fo ; vkxe = ` 1]57]500 vkSlr ykxr = [(1,26,000 + 1,92,000) 1,500/3,200] = ` 1]49]062-50 ykHk = 1,57,500 1,49,062.50 = ` 8,437.50 31 ekpZ] 2014 dks ckW.Ml dk ewY;kadu 2. ykxr = 3,18,000/3,200 1,700 = ` 1,68,937.50 3. 15-4-2013 dks [kjhns x;s lerk va k dh ykxr = ykxr $ nykyh = (5,000 ` 200) + (5,000 ` 320) dk 1% = ` 10,10,000 4. 15-12-2013 dks csps x;s lerk va'kksa ds fo ; ij vkxe = fo ; ewY; & nykyh = (3,000 ` 300) (3,000 300) dk 1% = ` 8,91,000 5. 15-12-2013 dks csps x;s va'kksa ij ykHkka k = fo ; vkxe & vkSlr ykxr fo ; vkxe = ` 8]91]000 vkSlr ykxr = ` [(10,10,000 2,00,000 7,500) 3,000/7,800] = ` [12,02,500 3,000/7,800] = ` 4,62,500 ykHk = 8,91,000 4,62,500 = ` 4]28]500 6. 31 ekpZ] 2014 dks lerk va'kksa dk ewY;kadu ykxr = ` [12,05,500 4,800/7,800] = ` 7,40,000 cktkj ewY; = 4]800 va'k ` 220 = ` 10]56]000 lerk va'k ds vfUre LVkWd dk ewY;kadu fd;k x;k ` 7]40]000 vFkkZr~ ykxr ewY;] cktkj ewY; dh rqyuk esa deA The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 14. 44 uksV % ;fn vf/kdkj vfHkn k ugha gksrs rFkk cktkj esa csp fn;s tkrs gS rks fo ; vkxe dks ys[kk ekud 13 ^^fofu;ksx dk ys[kkadu^^ ds iSjk 13 ds vuqlkj ykHk&gkfu fooj.k esa ysuk pkfg;sA CySd dh iqLrd esa O;kikj [kkrk 31-3-2014 dks lekIr gksus okys o"kZ ds fy, ` izkjfEHkd LVkWd ; ` 1]35]000 fo ; 6]45]000 vfUre LVkWd ykxr ewY; ij 100 1,62,000 90 3]00]000 ldy ykHk 10]80]000 9]00]000 1]80]000 10]80]000 Lej.kkFkZ O;kikj [kkrk 1-4-2014 ls 2-6-2014 rd dh vof/k ` izkjfEHkd LVkWd ykxr ij ; ` 1]80]000 fo ; 4]80]000 ?kVk;s % eky ugha Hkstk 2]25]000 x;k tksM+sa % eky izkIr fdUrq 75]000 vafre LVkWd 'ks"k jkf'k 4]05]000 1]50]000 chtd izkIr ugha 30]000 2]55]000 ?kVk;s % e'khujh 15]000 ldy ykHk WN 2]40]000 1]35]000 5]55]000 5]55]000 chek nkos dh x.kuk LdU/k dh okLrfod gkfu nkok c'krsZ vkSlr okD; = chek dh jkf'k vkx yxus dh rkjh[k dks jgfr kk dk ewY; 1,50,000 = 1,20,000 = ` 1,20,000 1,50,000 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 45 dk;Z'khy fVIi.kh % ldy ykHk vuqikr = 3,00,000 100 = 33 13 % 9,00,000 ldy ykHk dh jkf'k = ` 4,05,000 33 13 % = ` 1,35,000 lk>snkjksa ds iwath [kkrs 1-4-2014 dks 15. vuqt vuqt iquZewY;kadu gkfu cSad LFkk;h 37,400 vk;q"k Ikh;w"k 22,950 68,850 'ks"k ch@Mh 37,400 18,700 2,34,000 tek (FD) 8% _.k vuqt vk;q"k Ikh;w"k 3,75,000 2,80,000 2,25,000 lkekU; lap; 75,200 75,200 37,600 vk;q"k ,oa ih;w"k 91,800 8,600 1,28,400 3,63,800 3,91,000 jksdM+ 'ks"k jkf'k 2,70,600 'ks"k lh@Mh* 5,42,000 3,03,450 3,03450 3,63,800 3,91,000 5,42,000 fpV~Bk vuqt dh fuo`f k ds ckn 1-4-2014 dks jkf k laif k nkf;Ro vuqt dk _.k ysunkj (2,16,000 + 10,000) Ikwath [kkrk* : vk;q"k Ikh;w"k 2]70]600 Iyk.V (90% of ` 7,87,000) jkf'k 7]08]300 2]26]000 LVkWd 1]03]000 ?kVk;s 6,000 97]000 nsunkj ` 1]56]000 dk 95% 1]48]200 3]03]450 cSad 'ks"k 1]50]000 3]03]450 11]03]500 11]03]500 * dqy iwath dk 'ks"k ` 6]06]900 ftldks izR;sd lk>snkj esa muds ykHk&gkfu ds vuqikr esa vuqHkkftr djuk gSA dk;Z'khy fVIif.k;ka % 1. iqueZYw ;kadu ij ykHk&gkfu iqueZwY;kadu [kkrk jkf k ` jkf k ` Iyk.V ysunkj The Institute of Chartered Accountants of India 78]700 LFkk;h tek (FD) ij C;kt 10]000 iquewZY;kadu ij gkfu 9]000 93]500 iz'ui= 1 % ys[kkadu Lda/k 6]000 lafnX/k _.k ds fy, vk;kstu 7]800 46 1]02]500 2. 3. [;kfr dh x.kuk [;kfr dk ewY;kadu lekIr gksus okys o"kZ ds fy, ykHk 31-3-2014 (` 3]30]000 ` 93]500) 2]36]500 31-3-2013 2]32]000 31-3-2012 2]20]000 dqy ykHk 6]88]500 vkSlr ykHk = 6,88,500/3 = ` 2,29,500 [;kfr dk ewY; ; dh jkf'k dk ,d xquk = ` 2,29,500 lk>snkjks esa [;kfr dk lek;kstu [;kfr esa vuqt dk fgLlk (2,29,500 2/5) = ` 91]800 vk;q"k ,oa ih;w"k dk Qk;nk vuqikr vk;q"k ih;w"k 1 2 2 5 5 4 1 = = 10 10 1 1 2 5 5 2 3 = = 10 10 Qk;nk vuqikr = 1 % 3 [;kfr ds lek;kstu dh izfof"V vk;q"k iwath [kkrk MsfcV ih;w"k iwath [kkrk MsfcV To vuqt iwath [kkrk vuqt ds fgLls dh [;kfr dks 'ks"k lk>snkjksa esa muds Qk;ns ds vuqikr esa MsfCkV dh xbZ 16. 1]02]500 22]950 68]850 91]800 xzkgd ds fy, ys[kkadu iSdst ds fuEufyf[kr ykHk gSa& 1. buiqV L hUl Vsyj esM tks fd buiqV izi= ds }kjk ljy lead izfof"V ds fy, rS;kj gSA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 47 laxBu dh fof'k"Brk ds vuq:Ik fjiksVZ rS;kj dh tk ldrh gSA fjiksVZ dh lwph eas dbZ vfrfjDr fjiksVZ Hkh 'kkfey dh tk ldrh gSaA 3. laxBu dh O;fDrxr fof'k"B vko';drk ds vuq:Ik ckj&dkWM L sUklZ&buiqV fMokbl ds :Ik esa dke esas ys ldrs gSaA 4. dEiuh ds laxBukRed <kaps ds vuq:Ik i)fr dk feyku fd;k tk ldrk gSA ;g iz'u xSj&lekesfyr laLFkkvksa eas ys[kk ekud ds ykxw gksus ls lEcfU/kr gSA NwV izkIr djus ds fy,] lcls igys] ;g ns[kuk gS fd eSllZ vksesxk ,.M dEiuh xSj&lekesfyr laLFkkvksa ds fdl Lrj esa vkrh gSA ICAI }kjk tkjh fn'kk funsZ'kksa ds vuqlkj gh xSj&lekesfyr laLFkkvksa ds oxhZdj.k ds vk/kkj ij gh bldk oxhZdj.k fd;k tkrk gSA ICAI ds vuqlkj] xSj&lekesfyr lLFkkvksa dk oxhZdj.k rhu Lrj ij fd;k tkrk gS] tSls& Lrj&I] Lrj&II (SMEs)] Lrj&III] (SMEs)A ,d laLFkk ftldk vkorZ (vU; vk; jfgr)] ys[kk o"kZ ds rqjUr iwoZ ds o"kZ esa ` 50 djksM+ ls vf/kd gSA og Lrj I dh laLFkkvksa esa vkrh gSA xSj&lekesfyr laLFkk,a tks Lrj I esa ugha vkrh gS] ysfdu Lrj II dh dksbZ ,d ;k vf/kd vxz Js.kh esa vkrh gS % (i) lHkh okf.kfT;d] vkS|ksfxd rFkk O;kikj djus okyh laLFkk,a] ftudk vkorZ (vU; vk; jfgr) ys[kk o"kZ ls rqjUr iwoZ ds o"kZ esa ` ,d djksM+ ls vf/kd fdUrq ` ipkl djksM+ ls de gSA (ii) lHkh okf.kfT;d] vkS|ksfxd rFkk O;olk; djus okyh laLFkk, gSa ftudk m/kkj (ifCyd tek lfgr) fdlh Hkh le; ys[kk o"kZ ds rqjUr iwoZ ` ,d djksM+ ls vf/kd fdUrq ` nl djksM+ ls de gSA (iii) mi;qDZ r esa fdlh Hkh laLFkk dh lw=/kkjh ,oa lgk;d dEiuhA tSlk fd eSllZ vksesxk ,.M dEiuh dk vkorZ ` 1 djksM+ ls vf/kd gS] mi;qZDr ifjHkk"kk ds vuqlkj ;g xSj&lekesfyr laLFkk ds Lrj II ds I vk/kkj eas vkrk gSA ;|fi bldh m/kkj ` 1 djksM+ ls de ` -95 djksM+ gSA bl dsl esa] bldk oxhZdj.k xSj&lekesfyr laLFkk ds Lrj II ij fd;k tk;sxkA bl dsl esa vksex s k dEiuh ij ys[kk ekud 3] ys[kk ekud 17] ys[kk ekud 21] ys[kk ekud 23 rFkk ys[kk ekud 27 ykxw ugha gksaxsA eSllZ vksesxk ,.M dEiuh dks ys[kk ekud 15] ys[kk ekud 19] ys[kk ekud 20] ys[kk ekud 25] ys[kk ekud 28 rFkk ys[kk ekud 29 dh lEcU/k esa dqN fuf'pr 'krksZ ds lEcU/k eas NwV miyC/k gSA (v) ys[kk ekud 1 ds vuqlkj] ys[kk uhfr esa ifjorZu ds dkj.k pkyw o"kZ esa ;k vkus okys o"kksZ esa egRoiw.kZ izHkko iM+rk gS rks mldks fn[kkuk pkfg;sA ys[kk uhfr esa ifjorZu ds dkj.k pkyw o"kZ esa fo kh; fooj.k ds fdlh Hkh en dh jkf'k ij dksbZ izHkko iM+rk gS rks mldks x.kuk djus dh lhek rd fn[kkuk pkfg;sA tc iw.kZ ;k vkaf'kd :Ik ls jkf'k dh x.kuk ugha dh tk ldrh gS rks bl rF; dks crkuk 2. 17. 18. The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 19. 48 pkfg,A mlds vuqlkj ifjorZu rFkk mldk izHkko Bhd <ax ls ys[kksa ij fVIi.kh ds :Ik esa fn[kkuk pkfg;sA ys[kksa ij fVIif.k;ka % (i) xr o"kZ rd (Lda/k dk ewY;kadu) ewy ykxr dh rqyuk esa o"kZ ds nkSjku Lda/k dk ewY;kadu dkj[kkuk ykxr ij fd;kA o"kZ ds nkSjku Hkkjh iwath [kpZ ds dkj.k vf/kd iwath okys mRiknu ds rjhdksa dks /;ku eas j[kk x;kA bl ifjorZu ds ifj.kkeLo:Ik] o"kZ ds var esa Lda/k dk ewY;kadu ` 50 djksM+ rFkk o"kZ dk ykHk ` 20 djksM+ ls c<+ tk;sxkA (ii) o"kZ ds nkSjku Hkkjh iwath okys mRiknu ds rjhdksa dks viukus ds dkj.k] dEiuh us gzkl iznku djus ds rjhds esa ifjorZu djrs gq, ekxr gzkl fof/k ds LFkku ij lh/kh js[kk fof/k viukus dk fu'p; fd;kA bl ifjorZu ds dkj.k ` 27 djksM+ dk gzkl iznku fd;k x;k tksfd iqjkuh i)fr rqyuk esa ` 18 djksM+ de gSA ml lhek rd o"kZ dk ykHk c<+ tk;sxkA (iii) dEiuh us xr 5 o"kksZ ds nkSjku fofu;ksx ds ewY; esa LFkk;h :Ik ls deh ds fy, ` 10 djksM+ iznku djus dk fu'p; fd;kA bl izdkj cuk;s x;s vk;kstu dh jkf'k ls ys[kksa esa fn[kk;s x;s ykHk dh jkf'k ` 10 djksM+ de gks tk;sxhA (c) ys[kk ekud 2 ^^Lda/k dk ewY;kadu** ds vuqlkj] Lda/k dh ykxr esa ; dh ykxr] ifjorZu dh ykxr rFkk Lda/k dks orZeku LFkku rFkk fLFkfr rd ykus esa fd;s x;s lHkh [kpsZ 'kkfey gSaA lkekU;r% ;g Li"V gS fd Lda/k dh ykxr esa C;kt rFkk m/kkj dh vU; ykxr 'kkfey ugha djrs D;ksafd lkekU;r% ;s ykxrsa Lda/k dks orZeku LFkku rFkk fLFkfr rd ykus ls lEcfU/kr ugha gSaA blfy;s] lh lh fyfeVsM dk izLrko cSad vf/kod"kZ ij C;kt dks ykxr ds rRo ds :Ik esa Lohdk;Z ugha gS D;ksafd ;g mRiknu dh ykxr dk fgLlk ugha gSA (v) dEiuh }kjk ekxr gzkl fof/k ds vk/kkj ij gzkl olwy fd;k x;k (2011&12 ls 2013&14 rd) Ok"kZ Ok"kZ ds izkjEHk esa gzkl Ok"kZ ds vUr ykxr@vifyf[kr ewY; esa vifyf[kr ewY; (WDV) 2011&12 2,00,000 1]80]000 2,00,000 10% 20]000 2012&13 1,80,000 1]62]000 1,80,000 10% 18]000 2013&14 1,62,000 1]45]800 1,62,000 10% 16]200 Lkh/kh js[kk i}fr ds vk/kkj ij gzkl (2011&12 ls 2013&14 rd) e'khu dh ykxr vof'k"V ewY; = e'hu dk mi kkx s h thou The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % uoEcj] 2015 49 = 2,00,000 50,000 = ` 15,000 10 Lkh/kh js[kk i}fr (SLM) ds vk/kkj ij 2013&14 ds vUr esa e'khu dk iqLrd ewY; = 2,00,000 (15,000 + 15,000 + 15,000) = ` 1,55,000 2014&15 esa olwy fd;k tkus okyk gzkl fooj.k 2013&14 dks ekxr gzkl fof/k ds vk/kkj ij e'khu dk iqLrd ewY; ?kVk;s% 2013&14 dks lh/kh js[kk fof/k ds vk/kkj ij e'khu dk iqLrd ewY; ` 1,45,800 1,55,000 (9,200) gkl dk vUrj tksM+sa % lh/kh js[kk fof/k ds vk/kkj ij o"kZ 2014&15 ds fy, gzkl o"kZ 2014&15 esa ykHk&gkfu [kkrs ls olwy fd;k tkus okyk gzkl ( c) 20. (v) 15,000 5,800 ys[kk ekud 7 ds vuqlkj tc ;g laHkkfor gks fd dqy Bsdk ykxr dqy Bsdk vk; ls vf/kd gS rks laHkkfor gkfu dks rqjUr [kpsZ ds :Ik esa ekU;rk nsuh pkfg,] iw.kZrk ds Lrj dks /;ku ugha j[kuk gSA bl dsl es]a Bsdk dh vk; ` 2 djksM+ ekU; gS tcfd Bsds ds laHkkfor O;; ` 2-4 djksM+A Bsdk 60% iw.kZ gks pqdk gSA blfy, ykxr ekud 7 ds vuq:i] laHkkfor gkfu dh jkf'k vFkkZr~ ` .40 djksM+ dks rqjUr [kpsZ ds :Ik esa ekU;rk nsuh pkfg, fcuk Bsds ds iw.kZrk ds Lrj dks /;ku eas j[krs gq,A blfy;s] ys[kkdkj }kjk ` 24 djksM+ ykHk&gkfu [kkrs esa gLrkarj.k djuk xyr gSA og ` .40 djksM+ ykHk&gkfu [kkrs esa gLrkarj.k djuk t:jh gSA ys[kk ekud 10 (A.S.10) ^^LFkk;h lEif k dk ys[kkadu^^ ds vuqlkj izkIr djus ds ckn lEif k dh ykxr esa fofue; ifjorZu] ewY; lek;kstu] dj esa ifjorZu rFkk mlh izdkj ds vU; dkj.kksa ls ifjorZu laHko gSA bl izdkj ds ewY;@ykxr esa ifjorZu dks lEif k dh ykxr esa lek;ksftr djuk pkfg;sA fn;s gq, dsl esa] izkjEHk esa 100% jkf'k dk ys[kkadu fd;k vFkkZr~ LFkk;h lEif k dh ykxr ` 100 yk[k ;|fi mUgksaus ` 90 yk[k dk Hkqxrku fd;k rFkk ` 10 yk[k tkZ fyfeVsM dks ns; gSA iwfrZdrkZ }kjk 'ks"k ` 10 yk[k ekQ dj fn;s x;sA mldks ewY; esa ifjorZu ekuk x;k gS rFkk ys[kk ekud 10 ds vuqlkj lEif k dh ykxr eas lek;ksftr djus dh vko';drk eglwl dh xbZA blfy;s] Qk;j fyfeVsM }kjk ykHk&gkfu [kkrs esa ` 10 yk[k NwV ds :Ik esa sfMV djuk xyr gS rFkk bldks Bhd djus dh t:jr gSA The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu ( c) 50 ys[kk ekud 13 ^^fofu;ksx dk ys[kkadu^^ va'k esa fofu;ksx ds fy,&;fn fofu;ksx dk bjknk vYidkyhu vof/k ds fy, gS rks 31 ekpZ] 2015 dks ` 2,50,000 olwyh ewY; ij fn[kkuk pkfg;sA ;fn lerk va'k dks nh?kZdkyhu vof/k ds fy, izkIr fd;k gS rks bldks dEiuh ds fpV~Bs esa yxkrkj ykxr ewY; ij fn[kkuk pkfg;sA ;|fi vLFkk;h deh ds vykok fofu;ksx esa deh dks ekU;rk nsrs gq, vk;kstu cukuk pkfg;sA ekud ds vuq:Ik] nh?kZdkyhu vof/k ds fofu;ksx dks ykxr ewY; ij fn[kkuk pkfg;sA lkekU;r% lksuk ,oa pkanh nh?kZdkyhu vof/k ds fy;s [kjhnk tkrk gS tc rd fd vU; dksbZ ifjfLFkfr ugha nh gqbZ gSA blfy;s] lksuk ,oa pkanh esa fofu;ksx dks yxkrkj (1 vizSy] 2014 dks [kjhnk] 31 ekpZ] 2015 dks ykxr ewY; e'k% ` 3,50,000 rFkk ` 1,50,000) dks ykxr ewY; ij fn[kkuk pkfg;sA ;|fi mudk olwyh ewY; c<+ x;k gSA ;|fi vYidkyhu vof/k ds fy, j[kk x;k gS rks ykxr ewY; ;k mfpr ewY; (cktkj ewY;)] tks Hkh de gS] ml ij ewY;kadu djuk pkfg;sA The Institute of Chartered Accountants of India

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