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

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M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group -I\S Ans-Accounting\07-04-2014\Ramendra M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group -I\S Ans-Accounting\10-04-2014\Ramendra iz'ui= & 1 % ys[kkadu iz'u 1 vfuok;Z gSA 'ks"k N% esa ls fdUgha ikap iz'uksa ds m kj nhft,A vko';drkuqlkj mfpr ekU;rkvksa dks fo|kFkhZ nas] f ;kRed fVIi.kh m kj dk va'k gS & iz'u 1 (a) (b) (c) veuk fyfeVsM us ,d fo ks k izdkj dh e khu nks eghus esa yxkus dh krZ ij iwfrZdrkZ ls [kjhnus dk le>kSrk fd;kA e khu esa fo ks k QkmUMs ku ds lkFk iwfrZ vof/k esa iwjk djus dk le>kSrk gSA e kkhu yxkus ds LFkku ,oa yxkus ij 47]290 ` ykxr vk;sxhA e khu yxkus ds nkSjku ,d rduhdh fo ks kK dks izfrekg 15]000 ` esa fu;qDr fd;k x;k FkkA A foHkkx dks rduhdh lsok;sa B foHkkx }kjk iznku dh xbZ Fkha] ftlds fy;s 10% ykHk ekftZu tksM+rs gq;s 16]500 ` izfrekg dk fcy cuk;k x;k FkkA e khu 52]78]000 ` esa [kjhnh xbZ FkhA chtd esa 4% fc h dj ,oa 18]590 ` ifjogu O;; QSDVjh ykus esa yxk;k x;k FkkA dkj[kkuk ifj{ks= esa e khu yxkus ds fujh{k.k ds fy, ,d vkdhZVsd dks 10]000 ` Qhl ij j[kk x;kA chtd dk Hkqxrku rhu ekg esa Hkh ns; gSA dEiuh nks ekg esa dSls Hkqxrku djsxhA dEiuh }kjk 11% dh nj ls cSad vf/kfod kZ lapkfyr gksrk gSA vki AS-10 ds vk/kkj ij lEif k ds iw thdj.k jkf k dh x.kuk dhft,A ueZnk fyfeVsM us dkosjh fyfeVsM ls pkyw gkyr dh ,d ckVfyax bdkbZ ; dhA dkosjh fyfeVsM fc h bdkbZ esa lh/kh js[kk i)fr ls gzkl yxkrh gS] tcfd ueZnk fyfeVsM nwljh bdkb;ksa esa ?kVrh iz.kkyh ls gzkl yxkrh gSA ueZnk fyfeVsM dk funs kd izkIr bdkbZ es lh/kh js[kk i)fr ls gzkl yxkuk pkgrs gSaA tks vU; bdkbZ esa yxk;s tkus okys ?kVrh iz.kkyh ls esy ugha [kkrk gSA ys[kk izeki ds vk/kkj ij funs kd dks jk; nhft;sA dksLVky Hkwfe ij ueZnk fyfeVsM ,d u;k Iyk.V pkyw o kZ ds nkSjku yxkrh gSA ueh Hkjs ekSle ds dkj.k dEiuh us ik;k fd e khu dk thou dky rsth ls ?kV jgk gSA D;k dEiuh ps nj ls gzkl yxk ldrh gS \ B fyfeVsM us A fyfeVsM ls ,d le>kSrk fd;k fd og 25000 ` izfr ekg ds fglkc ls pkj eghus rd lEiw.kZ Hkqxrku izkIr gksus ds ckn eky ds Hkstus (Despatch) dk dk;Z djsxhA B fyfeVsM us le>kSrs ds vk/kkj ij 1]00]00 ` Hkqxrku fd;k rFkk A fyfeVsM us eky Hkstus dk dk;Z izkjEHk dj fn;kA rhljs eghus esa izkd`frd ekSle ds dkj.k B fyfeVsM us A fyfeVsM ls eky fMLiSp djus ds fy, vxys uksfVl rd euk dj fn;kA vr% 50]000 ` dk eky fMLiSp gksus ds fy, bdV~Bk gks x;kA A fyfeVsM us 50]000 ` dks fc h ekurs gq;s ys[kk djrs gq;s ks k jkf k dks fc h ds fo:) vfxze izkfIr ekurs gq;s gLrkUrj.k fd;kA 9 ds vuq lChartered kj cdk;k jkf k ds ys[kkadu fof/k crkb;sA ys[kkadu ekud The Institute of Accountants of dh India 2 (d) b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 A fyfeVsM dk ,dhdj.k B ds lkFk gqvkA bu yksxksa esa ys[kkadu fof/k dk fu/kkZj.k ugha gqvkA ys[kkadu izeki&14 ds vuqlkj B fyfeVsM ds izcU/ku dks ys[kkadu fof/k viukus dh lykg nhft,A (4 5 = 20 vad) m kj % (a) LFkk;h lEif k ds ykxr dh x.kuk e'khu fooj.k fooj.k ; ewY; tksM+k & fc h dj 4% e khu dh txg cuokus dh ykxr rduhdh yksxkas dk osru izkjfEHkd ifjogu ykxr e khu yxkus dh O;olkf;d ykxr dh dqy ykxr 52,78,000 4 100 fn;k gS fo ks k lacaf/kr mifjO;; miyfC/k nks ekg ds fy, (W.N.) ifogu uD kkuohl (Architects) dk kqYd jkf'k 52]78]000 2]11]120 47]290 30]000 18]590 10]000 55]95]000 uksV % 1. (b) chtd dk iwoZ esa Hkqxrku fd;s tkus ls cSad vf/kfod kZ ds C;kt dk ys[kkadu izeki 10 ds vuqlkj dksbZ mikns;rk ugha gSA lkekU; :Ik ls cSad vf/kfod kZ dh lqfo/kk dk iz;ksx dk;Z khy iw th ds fy;s iz;ksx dh tkrh gSA 2. vkUrfjd :Ik ls iqLrdh; ykHk dks lEif k dh ykxr ls [kRe dj nsuk pkfg,A 3. lwpuk ds vHkko esa mRiknu kqYd ,oa lSuoSV sfMV dks /;ku ugha fn;k x;k gSA 4. ekuk x;k gS fd ; ewY; 52]78]000 ` esa fc h dj kkfey ugha gSA ys[kkadu izeki 6 ^gzkl ys[kakdu* ds iSjk 12 esa lEif k ds thoudky ds vk/kkj ij vusd gzkl i)fr nh xbZ gSA izcU/ku dks fo ks k ckrkas ds vk/kkj ij tks lcls mfpr i)fr gS] mldk pquko djuk pkfg;s] vk/kkj fuEu gSa % 1. lEif k ds izdkj 2. lEif k ds iz;ksx dh izo`f k 3. O;kikj ifjfLFkfr;k bR;kfn Accountants of India The dh Institute of Chartered iz'ui=&1 : ys[kkadu (c) (d) 3 ,d ls vf/kd i)fr dk la;ksx ;k feJ.k iz;ksx fd;k tk ldrk gSA dEiuh vyx&vyx lEif k ds fy;s vyx&vyx i)fr dk iz;ksx dj ldrh gSA vr% ueZnk fyfeVsM izkIr bdkbZ ij lh/kh js[kk i)fr ls gzkl pkyw j[k ldrh gSA ,d m|e dks lapkfyr djus okyk fo/kku gzkl ys[kkadu izeki gzkl ewY;kadu ds vk/kkj dks iznku djrk gSA mnkgj.k Lo:Ik dEiuh vf/kfu;e fofHkUu izdkj dh lEif k;ksa ds gzkl nj crkrh gSA izcU/ku vius lEif k ds mi;ksxh thou ds vk/kkj ij ifjfu;e ,oa vf/kfu;eksa ds vuqlkj gzkl yxk;sA mPp nj ds vk/kkj ij lgh gzkl dh x.kuk djsA dEiuh vf/kfu;e ds vk/kkj ij e khu dh mi;ksxh thoudky ds vk/kkj ij mPp nj ls gzkl yxk ldrh gSA f ;kRed uksV~l }kjk ps nj ls gzkl yxkus dk dkj.k ,oa mi;ksxh thou ds deh ds dkj.k dks fn[kk nsuk pkfg,A ys[kkadu ekud izeki 9 ds iSjk 11 ^vk; dh ekU;rk* ds vuqlkj bl ekud ds vuqlkj fo ; rFkk lsokvksa ds O;ogkjksa dh vk; ds :Ik esa ekU;rk fuEu krksZa dks iwjh djus ds ckn feyrh gS % 1. tc og fo srk dks gLrkUrfjr gks tkrs gSa ;k lsok ds lEcU/k esa iw.kZ lsok gksus ij vFkok vuqikfrd :Ik ls lsok gksus ij ekU;rk feyrh gSA 2. eky ds fo ; ls lEcfU/kr izfrQy dh vfuf prrk dks dksbZ egRo ugha gksrk gSA fn;s x;s ekeys esa] oLrq esa gLrkarj.k srk dks LokfeRo dk iqjLdkj rFkk egRoiw.kZ tksf[ke ds ifj.kkeLo:i gSA mijksDr dsl esa srk dks lEif k iw.kZ egRoiw.kZ vlqj{kk ,oa iw.kZ izfrQy ds :Ik esa gLrkUrfjr gqbZ gSA fo srk us lEiw.kZ fo ; ewY; izkIr dj fy;k gSA vr% fo ; iw.kZ gks pqdk gSA dsoy eky gLrkUrj.k srk ds vuqjks/k ij LFkfxr fd;k x;k gSA A fyfeVsM 100000 ` 25000 4 dks iw.kZ :Ik ls ekU;rk gS rFkk dksbZ Hkh fgLlk fo ; ds fo#) vfxze izkfIr ugha ekuuk pkfg;sA ,dhdj.k gks ldrk gS ;k rks foy; ds LoHkko dk ;k ,dhdj.k ; ds LoHkko dk ,dhdj.k ys[kkadu i)fr dk pquko fgrksa dk lkewghdj.k fof/k ;k ; fof/k dk fu.kZ; nksuksa dEifu;ksa ds ,dhdj.k mn~ns ; ij fuHkZj gksrk gSA ys[kakdu ekud & 14 dh krsZa gSa] tc gLrkUrjh dEiuh }kjk gLrkUrjd dEiuh ds O;olk; dks fujUrj tkjh j[kk tkrk gSA bl fof/k esa leLr lEif k;k ] nkf;Roksa ,oa lafpfr;ksa dks muds iqLrdh; ewY; ij fy;k tkrk gS vkSj mlh ewY; ij ys[kk iqLrdksa esa mYys[k fd;k tkrk gSA rc fgrksa ds lkewghdj.k fof/k dk iz;ksx fd;k tkrk gSA tc dHkh vxj B fyfeVsM ;k A fyfeVsM fdlh dEiuh dks ysuk pkgrh gS rks ; LoHkko ds ,dhdj.k i)fr dk iz;ksx djuk gSA bl n kk esa vf/kxzghr gksus okyh dEiuh ds va k/kkjh vius va kksa dks la;qDr dEiuh esa vuqikfrd :Ik ls pkyw ugha j[k ldrs gSA vf/kx`ghr gksus okyh dEiuh dk O;kikj pkyw The Institute of Chartered Accountants of India 4 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 ugha jgsxkA ; LoHkko ds foy; dk mn~ns ; ,oa fl)kUr lkekU; lEif k [kjhnus ds fl)kUr ij vk/kkfjr gSA ys[kkadu i)fr B ds bl fu.kZ; ij fuHkZj djrh gS fd O;kikj pkyw j[kuk pkgrs gSa ;k ugha A iz'u 2 ikBd] dqjS kh rFkk jathr lk{ksnkj gS ftudk ykHk vuqikr e k% 7 % 5 % 3 gSA 31 ekpZ 2013 dks dqjS kh ds vodk k xzg.k djrs le; QeZ dk vkfFkZd fpV~Bk Fkk % nkf;Ro jkf'k lEif k jkf'k iw th [kkrk % 10]00]0000 Hkwfe ,oa Hkou 8]50]000 Iyk.V ,oa e khujh 4]65]000 ikBd 2]30]100 6]20]000 QuhZpj ,oa fQfVax djS kh 1]82]200 3]70]000 jgfr;k jathr 2]25]000 O;kikfjd nsunkj 2]00]000 lkekU; lap; 1]13]000 ?kVk;k&v kks/; _.k O;kikfjd ysunkj 1]94]000 6]000 lap; 1]06,700 cSad esa jksdM+ 21]78]000 21]78]000 ;g lgefr gqbZ fd % 1. Hkwfe ,oa Hkou ds ewY; 20% o`f) 2. Iyk.V ,oa e khujh esa 10% gzkl 3. v kks/; _.k dk izko/kku nsunkj ds 4% rd cjkcj gSA 4. vnRr ejEer fcy ds 1500 ` ys[kkadu fjdkMZ fd;k x;kA 5. QeZ ds [;kfr dk ewY;kadu 3]00]000 ` fd;k x;kA fcuk [;kfr ys[ks esa fn[kk;s dqjS kh ds [;kfr ds fgLls dks fcuk [;kfr [kkrk cuk;s muds iwath [kkrk esa sfMV fd;kA 6. dqjS kh dks Hkqxrkus dh tkus okyh jkf k dk vk/kk (Half) fgLlk rqjar psd ls Hkqxrku fd;k x;k cdk;k vk/kk Hkkx 12% okf"kZd C;kt _.k ds :i esa ekuk tk;sxkA dqjS kh ds vodk k xzg.k djus ds ckn] ikBd ,oa jathr us Lokeh dksA viSzy 2013 ls u;k lk{ksnkj ds :i esa izos k fn;kA ikBd] jathr ,oa Lokeh e k% 2 % 1 % 1 ds ykHk vuqikr ds fy, lger gq,A Lokeh 20]000 ` dk isVs.V ,oa iqjkus QeZ }kjk ewY;kafdr vius fgLls dh [;kfr dk 'kkfey djrs gq, 3]80]000 ` udn yk;kA laiw.kZ 4]00]000 yk[k ` Lokeh ds i wth [kkrs esa sfMV fd;k x;kA Lokeh ds fgLls dh [;kfr dks i wth [kkrs esa lek;ksftr fd;k x;kA fuEufyf[kr ys[kk vkidks djuk gSA (a) laiw.kZ ysunsu dh fcuk ujs ku (Narration) tuZy ys[ks dhft,A (b) izR;sd lk{ksnkj dk i wth [kkrk cukb;sA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 5 m kj % 2 (a) tuZy ys[ks 31] ekpZ] 2013 1. Hkwfe ,oa Hkou [kkrk MsfcV iwuewZY;kadu [kkrs dk sfMV 2. iquewZY;kadu [kkrk MsfcV Iyk.V ,oa e khujh [kkrs dk sfMV MsfcV 3. iqueqZY;kadu [kkrk sfMV v kks/; _.k lap; dk 2]00]000 2]00]000 46]500 46]500 3500 2000 [(2,00,000x4%) - 6000] 4. 5. 6. 7. 8. 9. vnRr lap; ejEejr fcy dk ikBd dh i wth [kkrk jathr dk i wth [kkrk dqjS kh ds i wth [kkrs dk iquewZY;kadu [kkrk ikBd i wth [kkrs dk dqjS kh i wth [kkrs dk jathr i wth [kkrs dk lkekU; lap; [kkrk dk ikBd i wth [kkrs dk dqjS kh i wth [kkrs dk jathr i wth [kkrs dk dqjS kh i wth [kkrs dk cSad [kkrs dk dqjS kh _.k [kkrs dk isVs.V [kkrk jksdM+ [kkrk Lokeh i wth [kkrs dk Lokeh i wth [kkrk (3,00,000/4) ikBd i wth [kkrs dk jathr i wth [kkrs dk 1500 MsfcV sfMV 70]000 30]000 1]00]000 MsfcV sfMV MsfcV sfMV MsfcV sfMV MsfcV sfMV MsfcV sfMV sfMV MsfcV MsfcV sfMV MsfcV sfMV sfMV The Institute of Chartered Accountants of India 1]50]000 70]000 50]000 30]000 2]25]000 1]05]000 75]000 45]000 8]45]000 4]22]500 4]22]500 20]000 3]80]000 4]00]000 75,000 60]000 15]000 6 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 2 (b) Lkk>snkjksa dk i wth [kkrk jkf'k ikBd dqjS'kh jathr Lokeh ikBd jkf'k dqjS'kh jathr Lokeh 31-1-13 31-3-13 & 30]000 & & 4]22]500 & & & 4]22]500 & & 9]55]000 dqjS kh dk cSad dk _.k dk 'ks"k vkxs ys x;s & 4]15]000 & 70]000 10]25]000 8]45]000 4]45]000 'ks"k vkxs yk;s lkekU; lap; [kkrs ls ikBd ,oa jathr ls iquewZY;kdu [kkrs ls 8]50]000 6]20]000 3]70]000 & 1]05]000 & & 75]000 1]00]000 45]000 & & & 10]25]000 8]45]000 4]45]000 & 30]000 & 9]55]000 & 4]15]000 & & & & 20]000 & & & 3]80]000 70]000 50]000 1-4-13 1-4-13 ikBd dk & jathr dk & 'ks"k vkxs ys x;s 10]15]000 10]15]000 & & & & & 60]000 'ks"k vkxs & 15]000 yk;s 4]30]000 3]25]000 isVs.V ls jksdM+ ls Lokeh ls 4]30]000 4]00]000 60]000 & 10]15]000 & 15]000 & 4]30]000 4]00]000 f ;kRed uksV % (1) 31 ekpZ] 2013 dks dqj S kh ds vodk k xzg.k djus ds ckn ykHk izkfIr vuqikr (Ganing Ratio) ikBd % jathr ikBd % dqjS'kh % jathr u;k vuqikr 7@10 % 3@10 iqjkuk vuqikr 7@15 % 5@15 % 3@15 ikBd ykHk izkfIr = u;k vuqikr&iqjkuk vuqikr = 7@10&7@15 = 105&70 @150 = 35@150 jathr ykHk izkfIr 3@10&3@15 45&30 @150 15@150 ykHk izkfIr vuqikr 35 % 15 7 % 3 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu (2) 7 Lokeh ds izos'k ds le; ikBd ,oa jathr dk R;kx vuqikr 1 vizSy 2013 7 % 3 iqjkus lk>snkjksa dk vuqikr 2 7 1 3 u;k vuqikr 2 % 1 % 1 4 10 10 14 = 20 4 = 20 R;kx 4 10 5 6 = 20 1 = 20 vuqikr 4 % 1 iz'u 3 (a) (b) fe- ^v* dh 31&3&2012 ,oa 31&3&2013 dks lEif k;ksa ,oa nkf;Roksa dk fooj.k fuEu gSA 31-03-2012 31-03-2013 lEif k;k 50]000 QuhZpj 1]00]000 Hkou 1]00]000 2]50]000 jgfr;k 60]000 1]10]000 fofo/k nsunkj 11]200 13]200 jksdM+ gkFk esa 60]000 75]000 jksdM+ cSad esa nkf;Ro 90]000 70]000 _.k 50]000 80]000 fofo/k nsunku fe- ^v* us fu.kZ; fy;k fd Hkou ij 2-5% vkSj QuhZpj ij 10% gzkl 31-03-2013 vof/k esa pktZ fd;k tk;sxkA fe- ^v* us viuh iq=h ds fy;s fnlEcj 2012 esa 24]000 ` ds vkHkw k.k ; fd;s A viuh dkj 31-03-2013 esa 40]000 ` esa cspdj vius O;kikj esa jkf k yxkbZA vki cukb;s % (1) 31-3-2013 ,oa 31-3-2013 esa fLFkfr fooj.k cukb;sA (2) 31-3-2013 ds vof/k esa ^v* dks izkIr ykHk dh x.kuk dhft;sA lw;kZ fyfeVsM vkidks fuEu fooj.k nsrs gSaA ys[kkadu ekud AS-3 ds vk/kkj ij vizR;{k jhfr ls jksdM+ izokg fooj.k ds vUrxZr ifjpkyu f ;kvksa dks cukb;sA The Institute of Chartered Accountants of India 8 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 lw;kZ fyfeVsM dk YkkHk&gkfu [kkrk 31 ekpZ 2013 dks lekIr o"kZ ds fy, fooj.k gzkl dk isVs.V vifyf[kr dj izko/kku dk izLrkfor ykHkka k lap; esa gLrkUrj.k kq) ykHk 86]700 35]000 1]25]000 72]000 87]000 8]08]900 fooj.k gzkl iwoZ ifjpkyu ykHk fofu;ksxksa ds fc h ls ykHk dj okilh chek Dyse] cM+k vfXu le>kSrk 12]14]600 11]01]600 11]000 3]000 1]00]000 12]14]600 vfrfjDr lwpuk,a % 31-03-2012 31-03-2013 1]20]000 1]60]000 7]500 75]000 23]735 1]18]775 15]325 87]525 1]25]000 12]475 11]775 25]325 29]325 35]340 jgfr;k O;kikfjd nsunkj O;kikfjd ysunkj dj ds fy;s izko/kku iwoZn k O;; foi.ku ;ksX; izfrHkwfr jksdM+ ks k m kj % (a) (i) fLFkfr fooj.k nkf;Ro 31-3-2012 _.k 90]000 Yksunkj 50]000 iw th [kkrk 2]41]200 3]81]200 31-3-2013 lEif k 70]000 QuhZpj 80]000 Hkou 4]40]700 jgfr;k nsunkj jksdM+ gkFk esa jksdM+ cSad esa 5]90]700 The Institute of Chartered Accountants of India 31-3-2012 31-3-2013 50]000 45]000 1]00]000 97]500 1]00]000 2]50]000 60]000 1]10]000 11]200 13]200 60]000 75]000 3]81]200 5]90]700 iz'ui=&1 : ys[kkadu 9 f ;kRed uksV~l % ` 2]500 1]00]000 dk 2-5% Hkou ij gzkl ` 5]000 50]000 dk 10% QuhZpj ij gzkl (ii) 31 ekpZ] 2013 ds vUr esa o kZ esa dek;s ykHk dh x.kuk % iw th [kkrk 24]000 ks k vkxs yk;s vkgj.k [kkrs dk 4]40]700 vfrfjDr iw th [kkrs ls ks k vkxs ys x;s ykHk&gkfu [kkrs ls ks k 4]64]700 (b) 2]41]200 40]000 1]83]500 4]64]700 uksV % lwpuk ds vHkko esa vkgj.k ,oa iw th ds C;kt dks utj vUnkt dj fn;k x;kA vizR;{k fof/k 31 ekpZ] 2013 ds vUr esa jksdM+ izokg esa ifjpkyu f ;k;sa ykHk gkfu [kkrs ds vuqlkj kq) ykHk tksM+k & izLrkfor ykHkka k tksM+k & lap; esa gLrkUrj.k tksM+k & pkyw o kZ esa dj ds fy;s izko/kku ?kVk;k & dj okilh ?kVk;k & vlkekU; ensa chek nkos] cM+k vfXu le>kSrk vlekU; ensa ,oa dj ds iwoZ kq) ykHk tksM+k & gzkl tksM+k & isVsUV viys[ku ?kVk;k & fofu;ksxksa ds fo ; ls ykHk dk;Z khy iw th ifjorZu ds iwoZ ifjpkyu ykHk jgfr;k o`f) nsunkjksa eas o`f) ysunkjksa esa o`f) iwoZnr O;; esa deh ifjpkyu ls mRiUu jksdM+ vk;dj Hkqxrku kq) okilh The Institute of Chartered Accountants of India 8]08]900 72]000 87]000 1]25]000 3,000 1]00]000 9]89]900 86]700 35]000 10]000 11]01]600 40]000 67]500 63]790 2]850 40]860 10]60]740 10 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 1]15]775 vlekU; enksa ds iwoZ jksdM+ izokg chek nkoksa dh olwyh vfXu le>kSrk ifjpkyu f ;kvksa ls kq) jksdM+ 9]44]965 1]00]000 10]44]965 iz'u 4 gkb,aM Dyc us ,d u;s ys[kkdkj dh fu;qfDr ys[kk rS;kj djus ds fy;s dhA 31 ekpZ] 2013 ds vUr esa mlus fuEufyf[kr [kkrk cuk;k % izkfIr rFkk Hkqxrku [kkrk izkfIr ks k vkxs yk;s pkyw o kZ dk okf kZd pUnk tksM+k & fiNys o kZ dk vn k pkyw o kZ esa izkIr jkf'k ` Hkqxrku 9]000 NikbZ ,oa LVs kujh 9]18]000 VsyhQksu [kpZ ejEer ,oa j[kj[kko O;; [ksy lkexzh ds fy;s Hkqxrku kkfey gS 36]000 9]54]000 ?kVk;k&31-3-2012 dks vfxze izkIr pUnk iqjkus lekpkj i=ksa dh fc h fofu;ksxksa ij 5% C;kt izos k kqYd Hkou ds fy;s pUnk 18]000 jkf'k ` 21]000 45]000 1]26]000 9]36]000 eSnku c<+ks kjh 55]000 36]000 fctyh [kpZ 36]000 27]000 QuhZpj ds fo ; ij 68]000 gkfu 18]00]000 iqLrd ewY; 90000 ks k vkxs yk;s 28]76]000 36]000 25]57]000 28]76]000 vfrfjDr lwpuk;sa % gkb,aM Dyc esa fuEu ks k gSa A 01-04-2012 01-04-2013 3]60]000 & 1]33]200 36]000 QuhZpj [ksy lkeku dk jgfr;k The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 11 & & 54]000 1]500 2]500 & pUnk izkI; pUnk vfxze izkIr NikbZ ,oa ys[ku lkexzh vn k vn k fctyh O;; 3]200 18]000 50% izos k kqYd dk iawthdj.k gksuk gSA D;k vki mDr izkfIr&Hkqxrku [kkrs ls lger gSa \ vxj ugha rks kq) lgh izkfIr&Hkqxrku [kkrk 31 ekpZ] 2013 ds vUr dk rS;kj dhft;s ,oa vkfFkZd fpV~Bk Hkh mlh frfFk dk rS;kj dhft;sA lkFk esa vk; ,oa O;; [kkrk cukb;sA 16 vad m kj % gkb,aM Dyc dk kq) izkfIr&Hkqxrku [kkrk 31 ekpZ] 2013 dks lekIr o"kZ ds fy, lq/kkjk izkfIr ks k yk;s Okkf kZd pUns dk ?kVk;k & 31-3-2013 dks izkI; tksM+k & 2013&14 dks vfxze izkIr tksM+k & izkI; 31-3-2012 ?kVk;k & 31-3-12 dks vfxze izkIr QuhZpj fc h dk 90]000&36,000 Ikqjkus lekpkj i= fc h izos k kqYd Hkou ds fy;s pUnk fofu;ksxksa ij C;kt 9]18]000 54]000 18]000 36]000 18]000 jkf'k Hkqxrku jkf'k 9]000 NikbZ ,oa LVs kujh ls 21]000 VsyhQksu O;; 45]000 eSnku j[k&j[kko 55]000 fctyh O;; 36]000 ejEer ,oa j[kj[kko 72]000 9]00]000 1,26,000&54,000 54]000 [ksy lkexzh ls 54]000 36]000 ks k vkxs ys x;s 26]11]000 68]000 18]00]000 27]000 28]94]000 28]94]000 gkb,aM Dyc dk 31 ekpZ] 2013 dks lekIr o"kZ ds fy, vk;&O;; [kkrk O;; vk; NikbZ ,oa LVs kujh O;; (W.N.-1) 22]000 pUns ls 9]18]000 ejEer ,oa j[kj[kko 72]000 izos k kqYd ls 34]000 50% of 68,000 1,26,000 & 54,000 VsyhQksu O;; 45]000 iqjkus lekpkj i= fc h ls 36]000 [ksy lkexzh (W.N.-2) 27]000 1,51,200 fofu;ksxksa ij C;kt The Institute of Chartered Accountants of India 12 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 eSnku j[k&j[kko fctyh O;; (W.N.- 3) QuhZpj fo ; ij gkfu [kpZ ij vkf/kD; 55]000 39]200 36]000 5]94]600 10]15]000 10]15]000 31 ekpZ] 2013 esa gkb,aM Dyc dk vkfFkZd fpV~Bk nkf;Ro jkf'k iw th dks k (W.N.-1) 10]58]700 tksM+k& izos k kqYd iwathdj.k 34]000 tksM+k& vkf/kD; 5]94]600 16]87]300 Hkou dks k 18]00]000 vn k fctyh O;; 3]200 vn k ys[ku NikbZ O;; 2]500 vfxze pUnk izkIr 18]000 35]11]000 lEif k;k QuhZpj ?kVk;k&fo ; [ksy lkexzh 5% fofu;ksx jksdM+ gkFk esa pUnk izkI; jkf'k 3,60]000 90]000 2]70]000 36]000 5]40]000 26]11]000 54]000 35]11]000 uksV % iw th oSdfYid esa fcuk tksM+s nkf;Ro i{k esa vyx ls izos k kqYd fn[kk;k tk ldrk gSA f ;kRed fVIi.kh % 1. o kZ ds nkSjku NikbZ ,oa LVs'ujh O;; 21]000 Hkqxrku jkf k 2]500 tksM+k & 31-3-2013 dks vn k 23]500 ?kVk;k & 31-3-2012 dk vn k 1]500 22]000 2. [ksy lkexzh ij gzkl 1-4-2012 dks jgfr;k tksM+k & ; ?kVk;k & 31-3-2013 dks jgfr;k 1]33]200 54]000 1]87]200 36]000 1]51]200 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 3. o kZ ds fctyh O;; Hkqxrku jkf k tksM+k & 31-3-2013 dks vn k 13 36]000 3]200 39]200 4. = 27]000 fofu;ksxksa dk ewY; 5. fofu;ksxkas dk ewY;kadu 5% fofu;ksxksa dk C;kt = 27]000 100 = 5]40]000 5 1 vizSy] 2012 esa vkfFkZd fpV~Bk nkf;Ro iw th dks k ks k jkf k vfxze pUnk izkIr vn k NikbZ ,oa LVs kujh O;; jkf'k lEif k;k 10]58]700 QuhZpj 18]000 [ksy lkexzh 1]500 pUnk izkI; fofu;ksx jksdM+ gkFk esa 10]78]200 jkf'k 3]60]000 1]33]200 36]000 5]40]000 9]000 10]78]200 uksV % mijksDr gy bl ekU;rk ds vk/kkj ij fd;k x;k gS fd mDr Dyc dEiuh vf/kfu;e] 1956 ds vUrxZr iathd`r ugha gSA iz'u 5 31 ekpZ] 2013 ds vUr esa ykHk&gkfu [kkrk cukus ds ckn 31 ekpZ 2013 ds [kkrksa dh ckfd;ksa dks cksl ,oa lsu fyfeVsM vkidks fuEu ckfd;k nsrs gSaA sfMV ckfd;k 10 ` okys iw.kZn k lerk va k iw th lkekU; lap; jkT; fo k fuxe ls _.k Iyk.V ,oa e khu esa lqjf{kr ekudj ,d o kZ esa iqu% Hkqxrku & 2]00]000 nh?kZdkyhu vlqjf{kr _.k eky ,oa O;; ds fy, fofo/k ysunkj 6 ekg ds vUnj Hkqxrku The Institute of Chartered Accountants of India 70]00]000 15]49]100 10]50]000 8]47]000 14]00]000 14 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 7]00]000 3]25]500 4]20]000 71]400 ;ksx 1]33]63]000 ykHk &gkfu [kkrk dj ds fy, lap; izLrkfor ykHkak k forj.k dj ds fy, izko/kku MsfcV ks k cdk;k ;kpuk Hkwfe Hkou Iyk.V ,oa e khujh QuhZpj ,oa fQDplZ jgfr;k & iw.kZ fufeZr eky dPpk eky fofo/k nsunkj vYi dkyhu vfxze jksdM+ gkFk esa cSad ks k izkjfEHkd O;; isVs.V ,oa Vs MekdZ ;ksx jkf'k 7]000 14]00]000 20]50]000 36]75]000 3]50]000 14]00]000 3]50]000 14]00]000 2]98]900 2]10]000 17]29]000 93]100 4]00]000 1]33]63]000 vfrfjDr lwpuk;sa % 1. Hkwfe ,oa Hkou ds fy, ` 4]20]000 ds iw.kZn k lerk va k vkosfVr fd;s x;sA 2. Hkou dh ykxr ` 28]00]000 ` 49]00]000 Iyk.V ,oa e khu dh ykxr ` 4]37]500 QuhZpj ,oa fQDplZ dh ykxr 3. 6 ekg ls vf/kd le; ls cdk;k fofo/k nsunkj ` 3]80]000 4. cSad ks k esa 18,000 ` og kkfey gS tks vuqlwfpr cSad dk ugha gS ,oa ` 5]00]000 dk _.k kkfey gS] tks 9 ekg dh vof/k dk gSA 5. vlqjf{kr _.k ls ` 2]00]000 dk cSad _.k kkfey gS ,oa ` 1]00]000 lEcfU/kr ikVhZ dk gSA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 15 vkidks iwoZ o kZ vad dh vko ;drk ugha gSA dEiuh vf/kfu;e 1956 dh iqujhf{kr vuqlwph VI ds vk/kkj ij 31 ekpZ] 2013 dks dEiuh dk vkfFkZd fpV~Bk cukb;sA 16 vad m kj % cksl ,oa lsu fyfeVsM 31 ekpZ] 2013 dk vkfFkZd fpV~Bk Pkkyw o kZ ds fooj.k uksV vUr dh jkf'k lerk ,oa nkf;Ro 1. va k/kkfj;ksa dk dks k (a) va k iw th 69]93]000 1 (b) lap; ,oa vkf/kD; 21]56]000 2 2. xSj pkyw nkf;Ro (a) nh?kZdkyhu m/kkj 3. pkyw nkf;Ro 16]97]000 3 (a) O;kikfjd ysunkfj;k (b) vU; pkyw nkf;Ro (c) vYidkyhu izko/kku 14]00]000 4 2]00]000 5 8]16]900 ;ksx 1]32]62]900 lEif k;k 1. xSj pkyw lEif k;k (a) LFkk;h lEif k;k n` ; lEif k;k 74]75]000 6 vn` ; lEif k;k isVs.V ,ao Vs sMekdZ 4]00]000 2. Pkkyw lEif k;k (a) jgfr;k 17]50]000 7 (b) O;kikfjd nsunkj izkfIr;k 14]00]000 8 9 19]39]000 (c) jksdM+ ,oa jksdM+ leku 2]98]900 (d) vYidkyhu _.k ,oa vfxze ;ksx The Institute of Chartered Accountants of India 1]32]62]900 16 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 ys[kkvksa ds uksV~l % 1 va'k iw th lerk va'k iw th 10 ` okys 7]00]000 lerk va k fuxZfer ;kfpr mijksDr esa 4]20]000 va k fcuk jksdM+ ds fuxZfer fd;s x;s gSa ?kVk;k&cdk;k ;kpuk jkf k 3 lap; ,oa vkf/kD; lkekU; lap; vkf/kD; ykHk&gkfu [kkrs dk ?kVk;k&izkjfEHkd O;; 69]93]000 ;ksx 2 70]00]000 7]000 69]93]000 15]49]100 70]00]000 93]100 6]06]900 vkjafHkd O;; dks ys[kkadu ekud ds vuqlkj vifyf[kr fd;k x;k gSA nh?kZ&dkyhu m/kkj lqjf{kr [vkof/kd _.k jkT; fo k dkjiksjs ku ls _.k 10,50,000 & 20,0000] Iyk.V ,oa e khu esa lqjf{kr ekudj vlqjf{kr cSad _.k 2]00]000 1]00]000 lEcfU/kr ikVhZ ls _.k 5]47]000 vU; 21]56]000 8]50]000 8]47]000 4 5 16]97]000 ;ksx vU; pkyw nkf;Ro ,d o kZ ds vUnj Hkqxrku _.k fdLr vYidkyhu izko/kku dj ds fy, izko/kku izLrkfor ykHkak k ykHkka k forj.k dj izko/kku 2]00]000 3]25]500 4]20]000 71]400 ;ksx 6 n`'; lEif k;k Hkwfe Hkou ?kVk;k & gzkl The Institute of Chartered Accountants of India 8]16]900 14]00]000 28]00]000 7]50]000 20]50]000 iz'ui=&1 : ys[kkadu 17 49]00]000 Iyk.V ,oa e khujh ?kVk;k & gzkl QuhZpj ,oa fQfVax ?kVk;k & gzkl 12]25]000 36]75]000 4]37]500 87]500 3]50]000 74]75]000 7 jgfr;k 3]50]000 dPpk eky fufeZr eky 14]00]000 17]50]000 8 O;kikfjd izkfIr;k 6 ekg ls vf/kd le; ls vn k nsunkfj;k vU; izkfIr;k ;ksx jksdM+ ,oa jksdM+ leku vuqlwfpr cSad esa jksdM+ lkFk esa 9 eghus dh cSad tek lfgr vU; jksdM+ gkFk esa ;ksx 9 iz u 3]80]000 10]20]000 14]00]000 17]11]000 18]000 17]29]000 2]10]000 19]39]000 6 eksukfylk ,.M dEiuh IykfLVd nqdkusa pykrh gSA frekgh fc h dj fooj.k tks izLrqr fd;k tkrk gS mldk fooj.k fuEu gS % fc h 2009 2010 2011 2012 1 tuojh ls 31 ekpZ 1]80]000 1]70]000 2]05]950 1]62]000 1 vizSy ls 30 twu 1]28]000 1]86]000 1]93]000 2]21]000 1 tqykbZ ls 30 flrEcj 1]53]000 2]10]000 2]31]000 1]75]000 1 vDVwcj ls 31 fnlEcj 1]59]000 1]47]000 1]90]000 1]48]000 6]20]000 7]13]000 8]19]950 7]06]000 ;ksx The Institute of Chartered Accountants of India 18 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 vof/k (Period) 34]000 fc h 16@9@2011 ls 30@9@2011 kwU; fc h 16@9@2012 ls 30@9@2012 fc h 16@12@2011 ls 30@12@2011 60]000 20]000 fc h 16@12@2012 ls 30@12@2012 ykHk dh gkfu ds fy;s ,d chek ikWfylh 1]00]00 ` dh yhA 15 flrEcj] 2012 dks vkx yxhA {kfriwfrZ vof/k 3 eghus dk FkkA kq) ykHk 1]20]000 ` LFkk;h O;; lEiw.kZ chfer 43]990 ` 2011 ds vUr esa FkkA chek nkos dh jkf k dh x.kuk dhft,A 16 vad m kj % 1. ldy ykHk vuqikr 2011 dk kq) ykHk chfer LFkk;h O;; ldy ykHk ldy ykHk vuqikr = 2. 1]20]000 43]990 1]63]990 1,93,990 = 20% 8,19,950 de fc h dh x.kuk {kfriwfrZ vof/k 16-9-2012 ls 15-12-12 izeki fc h dh x.kuk mijksDr vof/k iwoZ 2011 o kZ ds vk/kkj ij x.kuk gksxh fc h vof/k 16-9-2011 ls 30-9-2011 34]000 fc h vof/k 1-10-2011 ls 15-12-2011 uksV&1 1]30]000 fc h vof/k 16-9-2011 ls 15-12-2011 1]64]000 tksM+k & fc h esa 15% o`f) izo`f k uksV&1 24]600 izekf.kr fc h lek;ksftr 1]88]600 vlaxfBr vof/k dh okLrfod fc h 16-9-12 ls 15-12-12 vof/k dh fc h dh x.kuk 16-9-12 ls 30-9-12 vof/k dh fc h kwU; 1-10-12 ls 15-12-12 vof/k dh fc h 1]48]000 & 20]000 1]28]000 okLrfod fc h 1]28]000 de fc h 1]88]600 & 1]28]000 60]600 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 3. 4. ldy ykHk dh gkfu de fc h ldy ykHk vuqikr = 60]000 20% = 12]120 vkSlr okD; dk mi;ksx chek eY w ; ikWfylh kq) nkok = ldy nkok okf"kd Z vkorZ dk ldy ykHk = 12]120 5. 19 1,00,000 uksV & 3 1,79,860 nkos dh jkf k = ` 6]738-57 vuqekfur = ` 6]739 f ;kRed fVIi.kh % 1-10-11 ls 15-12-11 vof/k dk fo ; 1-10-11 ls 31-12-11 fn;k gS fc h 16-12-11 ls 31-12-11 fn;k gS fc h 1-10-11 ls 15-12-11 dh vof/k dk fo ; fc h o`f) izo`f k dh x.kuk dqy fc h o kZ 2009 esa 2009 dh rqyuk eas 2010 esa fc h c<+ks kjh % o`f) = 1]90]000 60]000 1]30]000 6]20]000 93]000 93,000(7,13,000 6, 20,000) = 15% 6, 20,000 Okkf kZd izfr kr o`f) izo`f k nj = 15% Okkf kZd vkorZ ij ldy ykHk fc h 16-9-11 ls 30-9-11 1-10-11 ls 31-12-11 1-1-12 ls 31-3-12 1-4-12 ls 30-6-12 1-7-12 ls 15-9-12 175000 & kwU; vkx yxus dh frfFk ds Bhd iwoZ 12 ekg dh fc h tksM+k & 15% o`f) izo`f k vkx yxus dh frfFk ds Bhd iwoZ ds 12 ekg dh lek;ksftr fc h lek;ksftr okf kZd fc h ij ldy ykHk 20% dh nj ls 34]000 1]90]000 1]62]000 2]21]000 1]75]000 7]82]000 1]17]300 8]99]300 1]79]860 The Institute of Chartered Accountants of India 20 iz'u b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 7 fuEu esa ls dksbZ pkj m kj nhft;s % (a) fe- feJk us 1-5-2012 dks fQydks dEiuh ds 800 va k tks izR;sd 10 ` ds gSa] 50 ` izfr va k dh nj ls nyky ds ek/;e ls [kjhnk] ftlus 5% nykyh pktZ dhA blesa 20 iSls izfr 100 ` dh ykxr dk gLrkUrj.k LVkEi M~;wVh kkfey gSA 31-10-2012 dks 1 % 4 dh nj ls cksul ?kksf kr fd;k FkkA cksul va kksa dh fjdkMZ frfFk ds iwoZ ,oa ckn es va kksa dk ewY; 110 ,oa 60 ` m)fjr ewY; FkkA 30-11-2012 dks fe- feJk us nyky dks cksul va kksa dk fo ; fd;k ftlus 5% pktZ fd;kA vkidks 31-12-2012 dks lekIr o kZ ds fy, Jh feJk dh iqLrdksa esa fofu;ksx [kkrk rS;kj djsa rFkk fofu;ksx dk vafre ewY; ykxr vFkok cktkj ewY; tks Hkh de gks ij gksxkA (b) mijksDr ysunsu ds tuZy ys[ks dhft, % 1. 10 ` izfr va k iw.kZn k 2 yk[k lerk va kksa dk ifjorZu 100000 ` LVkWd ,oa ks k jkf k 12% ifjorZu khy _.ki=ksa esa fd;k x;kA 2. 2-50 izfr va k iw.kZn k 40 yk[k lesfdr va kkas dks 10 yk[k iw.kZn k 10 ` okys va kksa esa ifjorZu 3. 50 ` izfr okys iw.kZnRr 11% iwokZf/kdkj va kksa dk mi&foHkktu 10 :Ik;s izfr okys iw.kZn k 11% iwoZkf/kdkj 50 yk[k va kksa esa fd;k x;kA 4. 12% iwokZf/kdkj va k tks 500000 ` ds gSa] mudk ifjorZu 14% iwokZf/kdkj okys 300000 ` ds va kksa ,oa ks k cph jkf k dk ifjorZu 12% vlap;h iwokZf/kdkj va kksa esa fd;k x;kA (c) jks ku dk lk>snkjh QeZ ds lkFk pkyw [kkrk gSA 1-07-2012 dks 75]000 dk MsfcV ks k gSA mUgkssaus ckn esa fuEufyf[kr jkf kk tek dh % fnukad jkf k ` 1]38]000 14-07-2012 18-08-2012 22]000 mUgksaus fuEu jkf k;k vkgfjr dh jkf k ` fnukad 97]000 29-07-2012 9-09-2012 11]000 QeZ dh [kkrkcgh esa jks ku [kkrk cukb;sA vkidks MsfcV ks k ij 10% rFkk sfMV ks k ij 5% dh nj ls C;kt dh x.kuk djsaA 30 flrEcj] 2012 dks vki pkyw [kkrk cukb;sA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu (d) 21 fFkd ,oa fFku ds chp fuEu ysunsu gq;sA mudh bPNkuqlkj [kkrs dk fuiVkjk vkSlr Hkqxrku frfFk ls gksuk gSA fFkd }kjk fFku ls ; jkf'k 9 tqykbZ] 2013 7]200 14 vxLr] 2013 12]200 fFkd }kjk fFku dks fo ; 15 tqykbZ] 2013 31 vxLr] 2013 jkf'k 18]200 16]500 vkSlr Hkqxrku frfFk dh x.kuk dhft;s vkSj fFkd }kjk fdruh jkf k Hkqxrku ;k izkIr dh tk;sxkA mu dkj.k dks Li V dhft, ftlds dkj.k gLrfyf[kr ys[kkadu i)fr dks orZeku esa dE;wVj ys[kkadu i)fr ls ifjofrZr fd;k tk jgk gSA 4 4 = 16 vad (e) m kj % (a) fe- feJk dh iqLrdksa esa 31 fnlEcj 2012 dks lekIr o"kZ ds fy, fQydks fyfeVsM dk lerk va'k Ukkeek= ykxr fnukad Ukkeek= ykxr fooj.k ewY; ` ewY; ` cSad [kkrs dk 1-5-12 8]000 42]080 31-11-12 cSad [kkrs ls 2]000 11]400 31-10-12 cksul va k dk 2]000 & 31-12-12 ks k vkxs ys x;s 8]000 33]664 & 2]984 31-12-12 ykHk gkfu [kkrs dk fnukad fooj.k 10]000 45]064 10]000 45]064 f ;kRed fVIi.kh & 1. 1-5-2012 dks [kjhns x;s lerk va kksa dh ykxr 800 ` 50 + ` 40]000 5% + ` 40]000 002 = 42]080 2. 30-11-2012 dks lerk va kksa dh fc h dh jkf k = 200 60 & 12000 dk 5% = ` 11400 3. 31-11-2012 dks csps x;s cksul va kksa ij ykHk = fc h f ;k & vkSlr ykxr fc h jkf'k = ` 11400 The Institute of Chartered Accountants of India 22 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 vkSlr ykxr = 4. 42,080 2000 = ` 8416 10,000 ykHk = 11,400 & 8,416 = ` 2,984 31 fnlEcj] 2012 esa lerk va'kksa dk ewY;kadu ykxr = 42,080 8,000 = ` 33]664 10,000 cktkj ewY; = 800 60 = ` 48]000 vfUre ks k dk ewY;kadu ` 33]664 fd;k x;k tks fd cktkj ewY; ls de gSA (b) tuZy ys[ks 1. Lkerk va'k iwath [kkrk MsfcV lerk LdU/k [kkrs dk 12% iw.kZr;k ifjofrZr _.ki=ksa dk 10 ` okys nks yk[k lerk va kksa dk ifjorZu 1]00]000 ` ds LVkWd ,oa ks k jkf k iw.kZr;k ifjorZu khy _.ki=ksa esa fd;k x;k MsfcV 2. lerk va'k iw th [kkrk 2-50 lerk va k iwath [kkrs dk 10 lesfdr :Ik ls 2-50 :Ik;k okys 40 yk[k va kksa dk ifjorZu 10 yk[k va kksa esa tks izR;sd 10 ` ds gSa] fd;k x;k 3. 11% iwokZf/kdkj va'k iwath [kkrk 50 MsfcV 20]00]000 1]00]000 19]00]000 10]00]000 10]00]000 500]00]000 11% iwokZf/kdkj iath [kkrs dk 10 10 yk[k iwokZf/kdkj va k 50 ` okys dk mifoHkktu 10 ` okys 50 yk[k va kkas esa fd;k x;k 4. 12% iwokZf/kdkj va'k iwath [kkrk MsfcV 500]00]000 5]00]000 14% iwokZf/kdkj va k iwath [kkrs dk 3]00]000 12% vlap;h iwokZf/kdkj va kkas dk 2]00]000 izLrko ds vuqlkj iwokZf/kdkj va kksa esa ifjorZu fd;k x;k The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu (c) 23 30-9-2012 dks lk>snkjh QeZ ds lkFk jks ku dk pkyw [kkrk fnukad fooj.k 01-07-12 ks k vkxs yk;s 14-0712 MsfcV ` sfMV ` ks k ` 30-09-12 C;kt [kkrs dk 30-09-12 ks k vkxs ys x;s (d) MsfcV xq.kkad G sfMV xq.kkad ` & 75]000 & 1]38]000 & 13 9]75]000 & 15 & 9]45]000 20 6]80]000 & 22 2]64]000 & 22 5]06]000 & & & & & & & 9]45]000 63]000 97]000 MsfcV 24]25]000 75]000 & 22]000 11]000 & sfMV 34]000 MsfcV 12]000 MsfcV 23]000 MsfcV 457 & 23]457 & 23]457 & 1]83]457 jksdM+ ls 29-07-12 Lo;a dk 18-08-12 jksdM+ ls 09-09-12 Lo;a dk fnu MsfcV ,oa sfMV 1]83]457 MsfcV C;kt dh x.kuk 24]25]000 10% 1@365 = ` 664 9]45]000 8% 1@365 = ` 207 kq) C;kt MsfcV fd;k tk;sxk = ` 457 uksV & mijksDr pkyw [kkrs dks xq.kuQy ks k jhfr ds vk/kkj ij cuk;k x;k gSA vkSlr ns; frfFk dh x.kuk & fFkd dk Hkqxrku ds fy, mRikn dh x.kuk 9-7-2013 dks ewy frfFk ys[kk fFkd ds Hkqxrku ds xq.kuQy dh x.kuk 9-7-13 dks vk/kkj frfFk ekudj vk/kkj frfFk ls ns; frfFk rd fnuksa dh la[;k x.kuk Hkqxrku ns; frfFk jkf'k ns; frfFk vk/kkj ij fnuksa dh la[;k xq.kuQy 15-7-13 18]000 6 1]08]000 31-8-13 16]500 53 8]74]500 34]500 fFkd ds ij fFku ds xq.kuQy dk vkf/kD; 9,82,500 & 4,39,200 fFkd ds jkf k ds ij fFku dk vkf/kD; 34,500 & 19,400 The Institute of Chartered Accountants of India 9]82]500 5]43]300 15]100 24 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 vk/kkj frfFk ls fuiVkjk frfFk ds fnuksa dh x.kuk = (e) 5, 43,000 = 36 fnu yxHkx 15,100 vr,o ks k jkf k ds fuiVkjk dh frfFk 9 tqykbZ ls 36 fnol vFkkZr~ 14 vxLr vr% 14 vxLr] 2013 dks fFku 15]100 ` fFkd dks Hkqxrku djsxkA vk/kqfud le; esa gLrfyf[kr ys[kakdu i)fr dks dEI;wVj ys[kkadu i)fr esa cnyus dk fuEufyf[kr dkj.k gSA 1. xfr] kq)rk ,oa lqj{kk dEI;wVjh r ys[kkadu flLVe esa & mPp rduhd rsth ls fofHkUu Qkbyksa esa ys[kkadu dk j[kj[kkoA us dsoy LihM cfYd kq)rk dk Lrj Hkh mPp Lrj dk gSA 2. v'kqf) dks ?kVkuk & dEI;wVj ys[kkadu esa xyrh dh lEHkkouk de gksrh gSA tc rd fd MkVk dks fjdkMZ djrs le; xyrh u dh tk,A 3. rqjUr lwpuk & bl i)fr esa ysunsu gksus ij vius vki [kkrkcgh esa iksfLVax gks tkrh gSA ryiV rqjUr fey tkus ds dkj.k lwpuk dk rqjUr vknku&iznku gks tkrk gSA 4. nksgjhdj.k ls cpko & dEI;wVj ys[kkadu i)fr esa ys[kkadu ds nksgjsdj.k dh leL;k [kRe gks tkrh gSA The Institute of Chartered Accountants of India

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