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CA IPCC : Question Paper (with Answers) - ACCOUNTING (Hindi) May 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) iz'u la- 1 vfuok;Z gS 'ks"k N% iz'uksa esa ls dksbZ ikap iz'uksa ds m kj nhft,A tgk dgha vko';drk gks ogka ij fo|kfFkZ;ksa }kjk mfpr ekU;rk nsuh pkfg,A f ;kRed fVIif.k;ka m kj dk Hkkx gSaA iz'u 1 v esllZ f ;sfVc QuhZf'kax fyfeVsM ds fy;s o"kZ 31-03-2015 esa fofu;kstu f ;kvksa ls jksdM+ izokg fooj.k cukb;s % fooj.k jkf'k (`) 8% _.ki=ksa ds fuxZeu }kjk Iyk.V vf/kxzg.k fd;k 1,56,000 vfXu ls u"V Iyk.V ij nkok izkIr fd;k 49,600 lgk;d Subsidaries dks vukjf{kr _.k fn;k 4,85,000 lgk;d dEifu;ksa ls _.k ij C;kt izkIr fd;k 82,500 fofu;ksx ij vf/kxzg.k ds iwoZ ykHkka'k izkIr fd;k 62,400 _.k i= ij C;kt Hkxrku 1,16,000 lkof/k _.k iquHkZqxrku 4,25,000 fofu;ksx ij C;kt izkIr fd;k 68,000 mijksDr C;kt ij ` 8,200 Vh-Mh-,l- dkVk x;k Fkk & Iyk.V fo ; dk iqLrdh; ewY; gkfu mRiUu 9,600 84,000 c ,d fuekZ.kh Bsdsnkj us rhu o"kZ ds vof/k ds fy;s ` 9,000 yk[k fuf'pr Bsds ewY; ij ,d iqy cukus dk Bsdk fy;k FkkA fo kh; frfFk dks lkjka'k fuEu gSa % jkf'k ` yk[k esa izFke o"kZ f}rh; o"kZ r`rh; o"kZ Bsdk dk izkjfEHkd ewY; lgefr fd;k 9,000 9,000 9,000 jktLo esa mrkj&p<+ko $ & 200 200 fooj.k frfFk rd Bsdk ykxr ogu dh 2,093 5,168* 8,100** lEiw.kZ Bsds ij vuqekfur ykHk 950 1,000 1,000 rhljs o"kZ Bsdk iw.kZ gksus ds fy;s ` 100 yk[k dh ekud lkexzh tks LFky ij LVkslZ gS, 'kkfey gSA ** ` 100 yk[k dh ekud lkexzh tks nwljs o"kZ vkxs ykbZ xbZ Fkh 'kkfey ugha gSA $ f}rh; o"kZ ds ykxr ,oa jktLo ds fopyuksa dks xzkgd }kjk vuqeksfnr fd;k x;kA * The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu l n m kj v 2 x.kuk dhft;s o"kZ ds vuqlkj jktLo O;;, iw.kZ Bsds dh ykxr, ys[kkekud la'kksf/kr 7 ds vuqlkj ykHk ,oa gkfu fooj.k ds vk/kkj ij ykHk ,oa gkfu dh ekU;rk dh x.kuk dhft;sA feLVj esgqy us fnukad 31-03-2015 dks jgfr;k ls lEcfU/kr oLrqvksa@vkbVe dh fuEufyf[kr lwpuk;sa iznku dhA muds dkj[kkus esa mRiknu ,Dl mRikn dk v Js.kh dh dPph lkexzh iz;ksx ls fd;k tkrk gSA i 600 bdkb;ka dPph lkexzh v ` 120 dh nj ls ; 31-03-2015 dks dPpk eky v dh izfrLFkkiu ykxr ` 90 izfr bdkbZA ii 500 bdkb;ka vkaf'kd iw.kZ eky ,Dl mRikn ds izf ;k esa vkSj ykxr okgu dh mDr frfFk ij ` 260 izfr bdkbZA ` 60 izfr bdkbZ vfrfjDr ykxr mRiUu dj mDr bdkb;ka vxys o"kZ iw.kZ gks ldrh gSaA iii ,Dl mRikn dh 1,500 bdkb;ka rS;kj gqb A ` 320 izfr bdkbZ dqy ykxr mRiUu dh x;hA ,Dl mRikn dh vuqekfur ykxr ` 300 izfr bdkbZ gSA 31-03-2015 dks jgfr;k ds izR;sd enksa dk ewY; dk fu/kkZj.k fdl izdkj djsaxs rFkk 31-03-2015 dks jgfr;k dk dqy ewY; dh x.kuk dhft;sA esllZ y?kq m|ksx fyfeVsM Iyk.V ,oa e'khuksa ij lh/kh js[kk i)fr ls kl yxkrs gSaA 01-04-2012 dks ` 3,25,000 esa e'khu ; dhA ; frfFk ls 5 o"kZ ds fy;s lEif k dk thou dky vuqekfur gS rFkk vo'ks"k ewY; ` 25,000 gSA 01-04-2014 ij e'khu ds iqLrd ewY; dh x.kuk dhft;s rFkk 31-03-2014 rd lh/kh js[kk i)fr ls dqy fdruk gzkl yxk;k x;kA dEiuh gzkl i)fr esa o"kZ 2014&15 ls ifjorZu djuk pkgrh gS rFkk 20% dh nj ls ekxr gzkl i)fr ls gzkl yxkuk pkgrh gSA D;k gzkl i)fr dks cnyuk oS/k gS\ ys[kk ekud&6 ds vuqlkj ys[kksa esa fdl izdkj ds mipkj dh vko';drk gSA 2014&15 esa pktZ fd;s x;s gzkl dh x.kuk dhft;s ,oa mijksDr ifjorZu ds i'pkr~ 31-03-2015 dks e'khu dk 'kq) iqLrd ewY; dh x.kuk dhft;sA 4 5 = 20 vad feLVj f ;sfVc QfuZf'kax fyfeVsM dk o"kZ 31-03-2015 dks fofu;kstu f ;kvksa ds vk/kkj ij jksdM+ izokg fooj.k i= fofu;kstu f ;kvksa ls mRiUu jksdM+ ` ` _.k ij izkIr C;kt 82,500 vf/kxzg.k ls iwoZ fofu;ksxksa ij ykHkka'k izkIr 62,400 4,85,000 lgk;dksa lClMjht dks vlqjf{kr _.k fn;k The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 3 fofu;ksxksa ij C;kt izkIr fd;k ldy ewY; C;kt lzksr ij dj dkVk Iyk.V dk fo ; fofu;kstu f ;kvksa ij jksdM+ iz;ksx vlkekU; enksa ds iwoZ Iyk.V dh gkfu ij vklk/kkj.k nkok izkIr fofu;kstu f ;kvksa ij 'kq) jksdM+ iz;ksx vklkekU; enksa ds i'pkr~ c 76,200 8,200 74,400 1,97,700 49,600 1,48,100 fVIif.k;k 1. _.ki=ksa ij C;kt Hkqxrku ,oa lkokf/k _.k iquHkqx Z rku fo kh; f ;k gS blfy;s fofu;kstu f ;kvksa ds jksdM+ izokg esa ugha 'kkfey fd;k x;kA 2. Iyk.V vf/kxzg.k 8% _.ki=ksa ds fuxZeu ds }kjk fd;k x;k blfy;s dksbZ jksdM+ dk ckgjh izokg ugha gqvk blfy;s mijksDr jksdM+ izokg esa 'kkfey ugha fd;k x;kA jktLo jkf'k, O;; ,oa ekU;rk izkIr ykHkksa dk ykHk&gkfu fooj.k [kkrksa esa rhu o"kksZa dk izn'kZu fuEu gS % jkf'k yk[k esa jsiksfV x vof/k rd iwoZ o"kZ esa ekU;rk o"kZ&1 jktLo 9,000 26% O;; 8,050 26% ykHk o"kZ&2 vkxe 9,200 74% O;; 8,200 74% ykHk o"kZ&3 vkxe 9,200 100% O;; 8,200 100% ykHk pkyw o"kZ esa ekU;rk 2,340 247 & & & 6,808 2,340 4,468 6,068 2,093 3,975 740 247 493 9,200 6,808 2,392 8,200 6,068 2,132 1,000 740 260 2,340 2,093 The Institute of Chartered Accountants of India 2,093 247 iz'ui= 1 % ys[kkadu 4 f ;kRed fVIif.k;ka % fopyuksa ds ckn jktLo ?kVk;k % lEiw.kZ Bsds ij vuqekfur ykHk Bsds dh dqy vuqekfur ykxr v jsiksfV x frfFk ij okLrfod ykxr mRiUu ykxr c iw.kZrk dh Js.kh c@v Lk o"kZ&1 o"kZ&2 o"kZ&3 9,000 9,200 9,200 950 1,000 1,000 8,050 2,093 8,200 6,088 8,200 8,200 6,168 & 100 8,100 $ 100 74% 100% 26% ys[kkadu izeki ^LdU/k dk ewY;kadu* ds vuqlkj tks lkexzh ,oa vU; iwfrZ mRiknu esa LdU/k ds :i esa iz;ksx gksrh gSA mldks ykxr ls de ij ugha fy[kk tkrk gSA vxj fufeZr mRikn tks fd vuqekfur ;k lek;ksftr dk fo ; ykxr ;k mlls ij ykxr ij gSA tc dHkh lkexzh dh ykxr fxjrh gS rFkk ;g vuqeku gS fd fufeZr eky dk ewY; olwyh ewY; ls vf/kd gksxk rc lkexzh dks 'kq) olwyh ewY; esa fy[kk tk;sxkA mijksDr ifjfLFkfr;ksa esa lkexzh dh izfrLFkkiu ykxr 'kq) olwyh ewY; dk lcls vPNk miyC/k x.kuk gSA mijksDr dsl esa ,Dl mRikn dk fo ; ewY; ` 300 gS rFkk mRiknu dh izfr bdkbZ dqy ykxr ` 320 gSA vr% ewY;kadu mijksDr fof/k ls gksxk tks uhps nh gS % 1. fufeZr eky dk cktkj ewY; ykxr ewY; ls de gS blfy;s dPps eky dh 600 bdkb;ksa dk ewY;kadu izfrLFkkiu ewY; ds vk/kkj ij gksxk vr% ewY;kadu ewY; ` 90 izfr bdkbZ gksxkA 2. 500 v)Z dPps eky dk ewY;kadu ` 240 izfr bdkbZ esa fd;k tk;sxk D;ksafd ;g ` 320 dh ykxr ls de gSA 260 $ vfrfjDr ykxr 60 vFkok 'kq) vuqekfur fo ; ewY; ` 240 vuqekfur fc h ewY; ` 300 izfr bdkbZ vfrfjDr ykxr ` 60 ?kVkdj 3. 1,500 fufeZr bdkbZ ,Dl dk ewY;kadu ` 300 'kq) jktLo ewY; ,u-vkj-ch- esa fd;k tk;sxk tks fd ,Dl mRikn ds ykxr 320 ls de gSA 31-03-2015 dks dqy LdU/k dk ewU;kadu 'kq) jktLo ewY; bdkb;k ewY; ;k ykxrsa ;k 'kq) ykxr bdkb;k izfrLFkkiu jktLo ewY; tks ` esa ykxr nksuksa esa de gks ` esa dPpk eky v 600 120 90 54,000 v)Z&dPpk eky 500 260 240 1,20,000 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 5 fufeZr eky ,Dl LdU/k dk ewY; n 1,500 320 300 4,50,000 6,24,000 01-04-2014 dks lh/kh js[kk i)fr SLM ds vk/kkj ij e'khu ,oa gzkl dk iqLrd ewY; ` 01-04-2012 dks [kjhnh e'khu dh ykxr ?kVk;k % vo'ks"k ewY; gzkl ;ksX; jkf'k lEif k dk mi;ksxh thou nks o"kZ dk gzkl 3,00,000 2@5 01-04-2014 dks iqLrd ewY; 3,25,000 25,000 3,00,000 5 o"kZ 1,20,000 2,05,000 ys[kkadu izeki&6 ^gzkl ys[kkadu^ esa gzkl yxkus dh fof/k esa ifjorZu dsoy rHkh djuk pkfg;s tc fo/kku ds }kjk viukuk vko';d gks vFkok fdlh ys[kkadu izeki dh vuqikyu esa ubZ i)fr dks viukuk vko';d gksA ;g vuqHko fd;k x;k gks fd i)fr esa ifjorZu ls laLFkk ds fo kh; fooj.kksa esa vf/kd mi;qDr <ax ls rS;kj fd;k tk ldsxkA tc gzkl i)fr esa ifjorZu fd;k tk;s rc lEif k ij gzkl dh x.kuk ubZ i)fr ls gzkl laif k ds mi;ksx dh frfFk ls nksckjk x.kuk dh tk,xhA iwoZ ls lEif k ij ubZ i)fr ls gzkl x.kuk djus ij tks deh ;k vkf/kD; vk;sxk mldks gzkl fof/k ifjorZu okys o"kZ ds [kkrksa esa lek;ksftr fd;k tk;sxkA vxj iwoZ o"kksZa dh x.kuk esa deh vkrh gS rks deh dks ykHk ,oa gkfu [kkrs fooj.k i= esa olwy fd;k tk;sxkA vxj vkf/kD; ds :i esa vUrj vkrk gS rks ykHk&gkfu [kkrs ds sfMV esa fn[kk;k tk;sxkA mDr ifjorZu dks ys[kkadu uhfr esa ifjorZu ds :i esa ekU;rk nh tkuh pkfg, rFkk mDr izHkko dk ekf=dj.k djuk rFkk izdV djuk pkfg,A mijksDr dsl esa dEiuh gzkl i)fr esa 2014&15 ls gzkl ds rjhds esa fiNys o"kksaZ ds gzkl iqu% fu/kkZj.k ds fcuk ifjorZu ugha dj ldrh gSA 2014&15 ds fy;s gzkl ,oa ifjorZu ds izHkko ds ckn e'khu dk 'kq) jkf'k iqLrdh; ewY; 31-03-2015 dks 01-04-2012 dks e'khu dk ; ewY; 3,25,000 vifyf[kr gzkl i)fr ds vk/kkj ij nks o"kZ dk gzkl 65,000 $ 52,000 1,17,000 20% dh nj ls vifyf[kr gzkl i)fr ls 01-04-2014 dks iqLrd ewY; i 2,08,000 lh/kh js[kk i)fr ls 01-04-2014 dks iqLrd ewY; ii 2,05,000 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 6 vfrfjDr gzkl dks ykHk gkfu [kkrs esa sfMV fd;k i-ii ubZ i)fr ls pkyw o"kZ dk gzkl 2,08,000 20% vifyf[kr ewY; 31-03-2015 dks 'kq) iqLrd ewY; 2,08,000 & 41,800 3,000 41,600 1,66,400 iz'u 2 31-03-2015 dks nks dEifu;ka esllZ vHk; fyfeVsM ,oa vk'kk fyfeVsM dk vkfFkZd fLFkfr fuEu gS 31-03-2015 dks vkfFkZd fpV~Bk vHk; fyvk'kk fydks"kksa ds lk/ku va'k iwath&fuxZfer ,oa izkfFkZr iwath 15,000 lerk va'k ` 100 dh nj ls iw.kZn k & 15,00,000 & 10,000 lerk va'k ` 100 dh nj ls iw.kZn k 10,00,000 lkekU; lap; 1,25,000 2,75,000 ykHk ,oa gkfu 25,000 75,000 izfrHkwfr izhfe;e 50,000 1,50,000 lEHkkO; lap; 30,000 45,000 & 12% _.ki= ` 100 dh nj ls iw.kZn k 2,50,000 fof/kd ysunkj 35,000 55,000 dks"kksa dk iz;ksx Hkwfe ,oa Hkou Iyk.V ,oa e'khujh [;kfr LdU/k fof/kd nsunkj cSad 21,00,000 15,15,000 8,50,000 5,75,000 3,45,000 & 2,25,000 1,45,000 4,20,000 2,40,000 3,05,000 2,85,000 1,80,000 45,000 21,00,000 15,50,000 nksuksa dEifu;ksa us vkil esa foy; dj ,d ubZ dEiuh esllZ vfHkyk'kk fyfeVsM cukus dk fu.kZ; fuEu 'krksZa ij fd;k % 1. [;kfr dk ewY;kadu vf/kykHk fof/k ls nks o"kksZa ds ; vk/kkj ij gksxkA la;qDr iwath ,oa lkekU; lap; ij 10% lkekU; ykHk izR;k; nj gSA [;kfr ds fy;s vU; lHkh lap;ksa dks vuns[kh dj nh x;h gSA The Institute of Chartered Accountants of India 7 2. 3. 4. 5. 1. 2. b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 esllZ vHk; fyfeVsM dk vkSlr ykHk ` 2,75,000 ,oa vk'kk fyfeVsM dk ` 1,75,000 dk FkkA nksuksa daiuh dk Hkwfe ,oa Hkou, Iyk.V ,oa e'khujh vkSj LdU/k dk 10% iqLrd ewY; ls vf/kd ewY; ij ewY;kadu fd;k x;kA fof/kd nsunkjksa ij 10% dk izko/kku fd;k x;kA 12% _.ki=ksa dk 'kks/ku vfHkyk"kk fyfeVsM ds 12% iwokZf/kdkj va'k ftldk vafdr ewY; ` 100 gS ds 10% izhfe;e ij fuxZeu dj fd;k tk;sxkA fofo/k ysunkj dks iqLrd ewY; ij fy;kA 01-04-2015 dks vk'kk fy- fd ` 15,500 dh iqLrdksa esa vu fjdkWMZ nkf;Ro FkkA lekiu O;; ds ` 60,000 tks esllZ vHk; fyfeVsM ,oa esllZ vk'kk fy- 2 % 1 vuqikr esa ogu djsaxs dks ?kVkus ds ckn nksuksa dEifu;ksa dk cSd a 'ks"k esllZ vfHkyk"kk dEiuh ysxhA vkidks vko';drk gS % ;fn vfHkyk"kk dEiuh ds va'kksa dk lkekU; ewY; ` 100 gS rks x.kuk dhft;s fd esllZ vfHkyk"kk fy- fdl vk/kkj ij va'k/kkfj;ksa ds fy;s va'kksa dk fuxZeu djsxhA ,dhdj.k ds ckn 01-04-2015 dks vkfFkZd fpV~Bk cukb;sA 16 vad m kj i ; izfrQy ,oa va'kksa ds vk/kkj dh x.kuk vkSlr ykHk ?kVk;k % lkekU; ykHk vf/kykHk [;kfr 2 o"kZ ; vk/kkj ij Hkwfe ,oa Hkou Iyk.V ,oa e'khujh LdU/k izko/kku ?kVkdj nsunkj cSad lekiu O;; 40,000 % 20,000 ?kVkdj ;ksx ?kVk;k % ysunkj _.ki= ; izfrQy va'kksa ds fuxZeu vk/kkj vfHkyk"kk fy- ds ` 100 vafdr ewY; ds va'kksa ds fuxZeu ls larq"V fd;k The Institute of Chartered Accountants of India vHk; fy- vk'kk fy- 2,75,000 1,77,500 1,75,000 1,12,500 97,500 62,500 1,95,000 1,25,000 9,35,000 3,79,500 6,32,500 2,47,500 4,62,000 2,64,000 2,74,500 2,56,500 1,40,000 25,000 23,86,000 15,50,000 55,000 50,500 & 2,75,000 23,31,000 12,25,000 23,310 12,250 iz'ui= 1 % ys[kkadu ii 8 01-04-2015 dks lafoy;u ds i'pkr~ vfHkyk"kk fy- dk vkfFkZd fpV~Bk 1 v c 2 v 1 v 2 fooj.k lerk ,oa nkf;Ro va'k/kkfj;ksa dk dks"k va'k iwath lap; ,oa vkf/kD; pkyw nkf;Ro O;kikfjd ns; ;ksx lEif k;k xSj pkyw lEif k;ka LFkk;h lEif k;ka i n`'; lEif k;ka ii vn`'; lEif k;ka pkyw lEif k;ka LdU/k O;kikfjd izkfIr;ka jksdM+ ,oa jksdM+ ln`'; ;ksx uksV~l jkf'k & & 1 38,31,000 & & 1,05,500 39,36,500 2 21,94,500 3 3,20,000 7,26,000 4 5,31,000 5 1,65,000 39,36,500 ys[kksa dh fVIif.k;ka va'k iwath lerk va'k iwath 35,560 lerk va'k ` 100 izfr va'k 2,750 12% iwokZf/kdkj va'k @ 100 izfr jksdM ds vfrfjDr izfrQy ds fy, mijksDr va'kksa dks fuxZfer fd;k x;k 2 n`'; lEif k;ka LFkk;h lEif k;ka Hkwfe ,oa Hkou 9,35,000 $ 6,32,500 Iyk.V ,oa e'khujh 3,79,500 $ 2,47,500 1 The Institute of Chartered Accountants of India 35,56,000 2,75,000 38,31,000 15,67,500 6,27,000 21,94,500 9 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 3- vn`'; lEif k;ka [;kfr 1,95,000 $ 1,25,000 4- pkyw lEif k;ka O;kikfjd izkI;k 3,05,000 $ 2,85,000 ?kVk;k % lafnX/k _.kksa ds fy;s izko/kku 5- jksdM+ ,oa jksdM+ ln`'; cSad 3,20,000 5,90,000 59,000 5,31,000 1,65,000 uksV % ;gka ;g ekuk x;k gS fd vk'kk fy- ds _.ki=ksa dk 'kks/ku vfHkyk"kk fy- ds 10% izhfe;e ij fuxZfer iwokZf/kdkj va'kksa ls fd;k x;k gSA iz'u 3 v lk>snkj dey ,oa foey us viuh fo|eku lk{ksnkjh dks fnukad 01-07-2014 ls ,d futh fyfeVsM dEiuh esa cnyus dk fu.kZ; fy;kA ftldks esllZ ds- oh- V sfMax izkbosV fy- ls iqdkjk tk;sxkA daiuh }kjk mUgha iqLrdksa dks vkxs pkyw j[kk tk;sxkA dEiuh dk izFke vof/k [kkrk 3103-2015 dks cUn fd;k x;kA 31-03-2015 ds vUr esa dEiuh ds ykHk ,oa gkfu [kkrs dk lkjka'k fuEufyf[kr gSA jkf'k yk[k esa jkf'k yk[k esa fc h VuZ vksoj 240-00 6-00 fofu;ksxksa ij C;kt 246-00 ?kVk;k % fo ; eky dh ykxr 102-00 3-00 foKkiu 6-00 fo ; deh'ku 18-00 osru 6-00 izcU/k funs'kd dk ikfjJfed 2-00 _.ki= ij C;kt 5-50 fdjk;k 1-00 v'kks/k _.k 2-00 vfHkxksiu deh'ku 2-00 vads{k.k 'kqYd 1-00 fofu;ksxksa ds fo ; ls gkfu 4-00 152-00 gzkl 93-50 The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu c 10 fuEufyf[kr vfrfjDr lwpuk;sa iznku dh xbZ gSa % i 01-07-2014 ls vkSlr ekfld fo ; nqxuk gSA ldy ykHk izfr'kr fLFkj gSA ii 31-05-2014 dks leLr fofu;ksxksa dks csp fn;k x;k FkkA iii 01-10-2014 ls vkSlr ekfld osru nqxuk gks x;kA iv dEiuh us 01-07-2014 ls vfrfjDr LFkku dks izkIr fd;k gS ftl ij izfrekg 20,000 fdjk;k ogu budMZ fd;k tk jgk gSA v ` 50,000 dk Mwcr _.k olwy gks x;k tks 2012 ds fo ; dk Fkk ij fn[kk;s x;s ls ?kVk;k x;k gSA vi dEiuh ds lEcU/k esa vads{k.k 'kqYd ` 50,000 gSA lekesyu ds iwoZ ,oa i'pkr~ esa [kpksZa dk vuqikfrd caVokjk djrs gq, ,d fooj.k i= cukb;s ,oa mDr frfFk ds ykHk ;k gkfu dh x.kuk dhft;s rFkk ;g lq>ko nhft;s dh lekesyu ds iwoZ ds ykHk dk D;k O;ogkj gksxk\ 10 vad esllZ IysVsfu;e ToSylZ o"kZ 2015 ds fy;s ykHk&gkfu dh ,d ikfylh ysuk pkgrs gSaA 31-12-2014 ds vUr ds ykHk ,oa gkfu [kkrs dk lkjka'k uhps fn;k x;k gSA ifjorZu'khy O;; lkexzh dh ykxr 18,60,000 LFkk;h O;; izf'kf{kr gLrdyk O;fDr;ksa dh etnwjh 1,60,000 osru 2,80,000 vads{k.k 'kqYd 40,000 fdjk;k 64,000 cSad pktZ 18,000 C;kt vk; 44,000 'kq) ykHk 6,72,000 vkorZ VuZ vksoj vxys o"kZ 25% c<+us dh lEHkkouk gSA lk{ksnkjksa us pkyw iawth dh c<+rh gqbZ vko';drk dks iwjk djus ds fy;s cSadlZ ls 12% izfro"kZ C;kt ij cSad vf/kfod"kZ dh lqfo/kk mBkus ;k ysus dk fu.kZ; fd;k gSA vkSlr izfrfnu dk cSd a vf/kfod"kZ dk 'ks"k yxHkx ` 2 yk[k gSA izf'kf{kr gLrf'kfYi;ksa ds osru esa 20% c<+ks kjh gksxh rFkk osru pkyw o"kZ esa 10% ls vU; lHkh C;; iwoZ ds leku jgsxkA esllZ IysVsfu;e ToSylZ ds ysus okyh chek ikfylh ds ewY; dh pkyw o"kZ ds fy;s x.kuk dhft;sA 16 vad The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 11 m kj ds- oh- V sfMax izkbosV fyfeVsM v lekesyu ds iwoZ ,oa i'pkr~ ykHk@gkfu izLrqr djus okyk fooj.k i= fo ; fofu;ksxksa ij C;kt Mwcr _.k olwyh vuqikr ;ksx 1% 6 240-00 iwoZ iwoZ i fo ; eky dh ykxr foKkiu fo ; deh'ku osru uksV~l&3 izcU/k funs'kd dk ikfjJfed _.ki= ij C;kt fdjk;k uksV~l&4 Mwcr _.k vfHkxksiu deh'ku vads{k.k 'kqYd fofu;ksxksa ds fo ; ij gkfu gzkl 6-00 0-50 246-50 1% 6 102-00 1% 6 1% 6 3-00 6-00 1% 5 18-00 ckn ckn & 1% 6 ckn ckn iwoZ 1% 3 6-00 2-00 5-50 1-50 2-00 2-00 1-00 4-00 (ii) 153-00 'kq) ykHk (i ii) 93-50 ` yk[k esa iwoZ lekesyu lEkkesyu ds ckn 34-29 205-71 6-00 & 0-50 & 40-79 205-71 14-57 87-43 2-57 0-43 5-14 0-86 15-00 3-00 6-00 & 2-00 & 4-57 0-93 1-29 0-21 2-00 & 2-00 & 1-00 & 1-00 3-00 22-00 131-00 $ 18-79 74-71 uksV~l % 18-79 yk[k lekesyu ds iwoZ dk ykHk gS tks iwath ykHk gS blfy;s bls iwath lap; esa gLrkUrj.k fd;k tk;sxkA ;gka f ;kRed fVIif.k;ka 1. fo ; vuqikr dh x.kuk ekuk fd vkSlr fo ; izfrekg ,Dl gSA 01-04-2014 ls 30-06-2014 rd dk dqy fo ; 3 ,Dl gSA 01-07-2014 ls 31-03-2015 izfrekg vkSlr fo ; 2 ,Dl gksxkA dqy fo ; 01-07-2015 ls 31-03-2015 rd = 18 ,Dl The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu c 12 fo ; vuqikr gksxk 3 ,Dl % 18 ,Dl = 1 % 6 2. le; vuqikr dh x.kuk 3 ekg % 9 ekg = 1%3 3. osru dk caVokjk ekuk fd 01-04-2014 ls 30-09-2014 rd izfrekg osru ,Dl gS osru 01-10-2014 ls 31-03-2015 rd 2 ,Dl gksxkA vr% lekesyu ds iwoZ osru 01-04-2014 ls 30-06-2014 = 3X, 3X $ 12X = 15X foHkktu vuqikr 3X % 15X = 1 % 5 4. fdjk;s dk caVokjk ` yk[k esa 5-5 dqy fdjk;k ?kVk;k % 01-07-2014 ls 31-03-2015 rd vfrfjDr fdjk;k 1-8 iqjkus LFkku dk 12 ekg dk fdjk;k 3-7 iwoZ okn 0-925 2-775 le; vuqikr esa caVokjk tksM+k % u;s LFkku dk fdjk;k & 1-80 ;ksx 0-925 4-575 esllZ IysVsfu;e ToSylZ dh iqLrdksa esa yh tkus okyh chek ikWfylh fiNys o"kZ dk fo h 30,50,000 tksM+k % 25% fo ; o`f) 7,62,500 pkyw o"kZ ds fy;s fo ; 38,12,500 ?kVk;k % lkexzh dh ykxr 18,60,000 $ 25% o`f) 23,25,000 14,87,500 ?kVk;k % izf'kf{kr gLrf'kYi dh etnwjh 1,60,000 $ pkyw o"kZ dk ldy ykHk tksM+k % LFkk;h O;; esa o`f) cSad vf/kfod"kZ ij C;kt osru o"kZ 2015 ds fy;s yh tkus okyh ikWfylh The Institute of Chartered Accountants of India 20% 1,92,000 12,95,500 24,000 28,000 52,000 13,47,500 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 13 f ;kRed fVIif.k;ka fo ; dh x.kuk 31-12-2014 o"kZ ds vUr ds fy;s O;kikj ,oa ykHk ,oa gkfu [kkrk fooj.k jkf'k fooj.k jkf'k lkexzh ykxr dk 18,60,000 fo ; ls 'ks"k jkf'k 30,50,000 izf'kf{kr gLrf'kfYi;ksa dh etwnjh dk 1,60,000 C;kt vk; ls 44,000 osru dk 2,80,000 vads{k.k 'kqYd dk 40,000 fdjk;s dk 64,000 cSad 'kqYd dk 18,000 'kq) ykHk dk 6,72,000 30,94,000 30,94,000 iz'u 4 esllZ ds;j V sMlZ dk fnukad 01-04-2014 dks vkfFkZd fpV~Bk fuEu gS % ` dks"kksa dk lk/ku va'k iawth ykHk ,oa gkfu vlqjf{kr _.k @ 10% O;kikfjd ns; 10,00,000 1,47,800 1,75,000 45,800 13,68,600 dks"kksa dk iz;ksx e'khujh QuhZpj LdU/k O;kikfjd izkI; cSad 'ks"k 8,25,500 1,28,700 1,72,000 2,29,600 12,800 13,68,600 31-03-2015 dks nqdku ds LFkku ij vkx yx xbZ rFkk iqLrdsa u"V gks xbZA ys[kkdkj esa fuEu lwpuk;sa iznku dha % 1. 31-03-2014 ds o"kZ ds nkSjku fo ; ` 18,60,000 FkkA fo ; pkyw o"kZ ds fy;s fiNys o"kZ dh rqyuk esa 20% vf/kd FkkA The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 14 2. 25% fo ; udn Fkk rFkk 'ks"k fo ; m/kkj fd;k x;k FkkA 3. fo ; ij ldy ykHk 30% gSA m/kkj dh 'krsZa nsunkj nks ekg ysunkj ,d ekg lHkh ysunkj psd ls Hkqxrku djrs gSa ,oa lHkh m/kkj fo ; psd ds ek/;e ls laxzg gksrk gSA cSad iklcqd esa fuEu fooj.k gS % ysunkjksa ds Hkqxrku ,oa nsunkjksa ds laxzg ds vfrfjDr 4. 5. ` lkexzh ; fdjk;k Hkqxrku foKkiu C;; ;k=k C;; ejEer QuhZpj dk fo ; [kqnjk O;; ds fy;s jksdM+ fudkyk vukjf{kr _.k ij C;kt Hkqxrku 6. 1,14,000 1,32,000 80,000 78,400 36,500 9,500 28,300 8,750 01-10-2014 dks e'khu ; dh x;h FkhA fdjk;k dsoy 11 ekg dk Hkqxrku fd;k x;k Fkk ,oa 25% foKkiu O;; vxys o"kZ ls lEcfU/kr FkkA 8. ` 7,800 dh ;k=k O;; dh psd tkjh dh xbZ Hkh ijUrq cSad esa izLrqr ugha dh x;hA 9. QuhZpj dk fo ; 01-04-2014 dks iqLrd ewY; ls 2,900 gkfu ij fd;k x;k FkkA 10. 31-03-2015 ds okLrfod ewY;kadu ds vk/kkj ij jgfr;k ` 1,81,000 ,oa [kqnjk jksdM+ 'ks"k 'kwU; FkkA 11. o"kZ ds nkSjku vukjf{kr _.k esa dksbZ ifjorZu ugha gqvk FkkA 12. e'khu ij 10% rFkk QuhZpj ij 20% gzkl Hkfo"; esa yxk;k tkuk gSA cSad [kkrk cukb;s, esllZ ds;j V sMlZ dh iqLrdksa esa Ok"kZ 31-03-2015 ds vUr ds fy;s O;kikj [kkrk ,oa ykHk gkfu [kkrk rFkk mDr frfFk dk vkfFkZd fpV~Bk cukb;sA vko';d ekU;rk;sa tks vko';d gSa cukb;sA 16 vad 7. The Institute of Chartered Accountants of India 15 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 m kj a [kkrk esllZ ds;j V sMlZ dh iqLrdksa esa 31-03-2015 dks cSd fooj.k jkf'k fooj.k izkjfEHkd 'ks"k dk 12,800 ysunkj ls Hkqxrku W.N-6 udn fo ; dk W.N-1 5,58,000 e'khu ; ls nsunkj laxzg W.N-4 16,24,600 foKkiu O;; ls QuhZpj fo ; 9,500 fdjk;k ls ;k=k O;; ls 78,400 $ 7,800 ejEer ls [kqnjk jksdM+ vukjf{kr _.k ij C;kt 'ks"k vkxs ys x;s 'ks"k jkf'k 22,04,900 14,86,250 1,14,000 80,000 1,32,000 86,200 36,500 28,300 8,750 2,32,900 22,04,900 O;kikj ,oa ykHk ,oa gkfu [kkrk 31 ekpZ 2015 o"kZ ds vUr esa fooj.k jkf'k fooj.k izkjfEHkd jgfr;k dk 1,72,000 fo ; [kkrs ls ofd x uksV 1 ; [kkrs dk W.N.-2 15,71,400 vfUre jgfr;k ls ldy ykHk vkxs ys x;s W.N.-1 6,69,600 24,13,000 fdjk;s [kkrs dk 1,32,000 12@11 foKkiu O;; dk ;k=k O;; dk ejEer dk [kqnjk jksdM+ O;; dk vukjf{kr _.kksa ij C;kt dk QuhZpj ds fo ; ij gkfu gzkl [kkrs dk e'khujh W.N.-8 QuhZpj 'kq) ykHk dk jkf'k jkf'k 22,32,000 1,81,000 24,13,000 ldy ykHk vkxs yk;s 6,69,600 1,44,000 60,000 86,200 36,500 28,300 17,500 2,900 88,250 23,260 1,82,690 6,69,600 The Institute of Chartered Accountants of India 6,69,600 iz'ui= 1 % ys[kkadu 16 feLVj ds;j V sMlZ dh iqLrdksa esa 01-04-2015 dks vkfFkZd fpV~Bk nkf;Ro va'k iwath YkkHk ,oa gkfu % izkjfEHkd 'ks"k tksM+k % o"kZ ds nkSjku ykHk 10,00,000 147,800 182,690 vukjf{kr _.k @ 10% vukjf{kr _.k ij C;kt O;kikfjd ns; W.N.-5 vn k fdjk;k O;; 1,75,000 8,750 1,30,950 12,000 ;ksx lEif k;ka e'khujh ldy [k.M ewY; W.N.-7 ?kVk;k % gzkl QuhZpj ldy [k.M ewY; W.N.-9 ?kVk;k % gzkl LdU/k O;kikfjd izkfIr;ka W.N.-3 iwoZn k O;; foKkiu cSad 'ks"k The Institute of Chartered Accountants of India 16,57,190 9,39,500 88,250 8,51,250 1,16,300 23,260 93,040 1,81,000 2,79,000 20,000 2,32,900 ;ksx f ;kRed fVIif.k;ka 1. 31-03-2015 ds vUr ds fy;s fo ; fiNys o"kZ fo ; tksM+k % o`f) @ 20% o"kZ 2014-15 ds fy;s fo ; v udn fo ; 22,32,000 dk 25% m/kkj fo ; 22,32,000 & 5,58,000 ldy ykHk fo ; ij 30% c 3,30,490 16,57,190 18,60,000 3,72,000 22,32,000 5,58,000 16,74,000 6,69,600 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 17 2. 31-03-2015 ds vUr esa ; fo ; dh ykxr v&c 2232000&669600 tksM+k % vfUre jgfr;k 15,62,400 1,81,000 17,43,400 ?kVk;k % izkjfEHkd jgfr;k 1,72,000 o"kZ ds nkSjku ; 3. 15,71,400 31-03-2015 ij nsunkj dqy m/kkj fo ; nsunkj nks ekg m/kkj 16,74,000 2@12 4. 16,74,000 2,79,000 nsunkj [kkrs ls laxzg MsfcV jkf'k izkjfEHkd 'ks"k dk m/kkj fo ; dk 2,29,600 16,74,000 sfMV jkf'k cSad ls laxzg 'ks"k jkf'k vfUre 'ks"k ls 19,03,600 5. 31-03-2015 ds ysunkj 15,71,400 1,30,950 ysunkj [kkrs dk Hkqxrku MsfoV jkf'k cSad Hkqxrku 'ks"k jkf'k vfUre 'ks"k sfMV jkf'k 14,86,250 izkjfEHkd 'ks"k ls 1,30,950 m/kkj ; ls 16,17,200 7. 2,79,000 19,03,600 dqy m/kkj ; lHkh ysunkj psd ls Hkqxrku djrs gSa blfy;s dksbZ Hkh udn ; ugha gSA ysunkj ,d ekg m/kkj 15,71,400 1@12 6. 16,24,600 45,800 15,71,400 16,17,200 e'khujh [kkrk jkf'k izkjfEHkd 'ks"k dk e'khujh [kjhn dk 8,25,500 1,14,000 9,39,500 The Institute of Chartered Accountants of India jkf'k vfUre 'ks"k ls 'ks"k jkf'k 9,39,500 & 9,39,500 iz'ui= 1 % ys[kkadu 8. e'khu ij gzkl orZeku e'khu ij 1 o"kZ dk gzkl 8,25,500 10% ubZ e'khu 01-10-2014 dks ; 6 ekg ds fy;s 1,14,000 1@2 10% 18 82,550 5,700 88,250 9. QuhZpj [kkrk jkf'k izkjfEHkd 'ks"k dk jkf'k 1,28,700 cSad fo ; ls fo ; ij gkfu ls vfUre 'ks"k ls 1,28,700 9,500 2,900 1,16,300 1,28,700 iz'u 5 v ydh us gSIih ls nks VS DVj 01-10-2011 dks fuEu 'krksZa ij ; fd;k % lqiqnZxh Hkqxrku 5,00,000 izFke fdLr izFke o"kZ ds vUr esa 2,65,000 f}rh; fdLr f}rh; o"kZ ds vUr esa 2,45,000 r`rh; fdLr r`rh; o"kZ ds vUr esa 2,75,000 10% C;kt yxk;k tkrk gSA ydh mifyf[kr gzkl i)fr ls 20% gzkl iznku djrk gSA 30-09-2014 dks ydh rhljh fdLr Hkqxrku ugha dj ldkA gSIih us ,d V SDVj okil ys fy;kA gSIih ,d V SDVj NksM+us ds fy;s jkth gks x;k rFkk mlesa jkf'k dk lek;kstu ns; jkf'k ls fd;k tk;sxkA tks V SDVj okil fy;k x;k gS mldk ewY;kadu 30% ?kVrh iz.kkyh ds gzkl i)fr ls fd;k tk;sxkA fo srk [kkrs dh 'ks"k jkf'k dks lek;kstu ds i'pkr~ rhu eghus ckn 18% C;kt ds lkFk Hkqxrku ydh }kjk fd;k tk;sxkA vkidks cukus dh vko';drk gSA 1. V SDVj dk udn ewY; fudkfy;s rFkk izR;sd fdLr ij C;kt dh x.kuk dhft;sA 2. VS DVj [kkrk cukb;s rFkk ydh dh iqLrdksa esa gSIih dk [kkrk ;g ekurs gq, cukb;s fd [kkrk izfro"kZ 30 flrEcj dks cUn gksrs gSaA vadksa dks fudVre~ ` rd x.kuk djuh gSA 8 vad c feLVj prqj ds ikl 12% okys _.ki= ftldk vafdr ewY; ` 100 gS mUufr dEiuh dk pkyw fofu;ksx gSA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 19 fofu;ksx ds lEcU/k esa fuEu lwpuk;sa miyC/k djkbZ xbZ gSa % 01-04-2014 ` 98 izfr ykxr okys 4,000 _.ki=ksa dk izkjfEHkd 'ks"k 01-06-2014 ; 2,000 _.ki= @ 120 C;kt lfgr 01-09-2014 fo ; 3,000 _.ki= @ 110 C;kt lfgr 01-12-2014 fo ; 2,000 _.ki= @ 105 C;kt jfgr 31-01-2015 ; 3,000 _.ki= @ 100 C;kt jfgr 31-03-2015 fofu;ksxksa dk cktkj ewY; ` 105 izfr bl ij C;kt izfro"kZ 30 twu ,oa 31 fnlEcj esa ns; M~;w gSA feLVj prqj viuh iqLrdksa dks 31-03-2015 dks cUn djrk gSA izR;sd ysunsu esa 2% nykyh ogu djuk iM+rk gSA fe- prqj dh iqLrdksa esa ;g ekurs gq, fd izFke vkuk ,oa izFke tkuk FIFO i)fr iz;ksx gksrh gSA fofu;ksx [kkrk cukb;sA 8 vad m kj v C;kt ,oa udn ewY; dh x.kuk fdLrksa fdLr ds Hkqxrku fdLr esa fdLr ds Hkqxrku dh ds i'pkr vn k le; ns; iwoZ var esa vn k la[;k 'ks"k jkf'k 'ks"k 1 2 3 4 = 2$3 rhljk nwljk igyk & 2,50,000 4,50,000 2,75,000 2,45,000 2,65,000 2,75,000 4,95,000 7,15,000 C;kt 5 = 4 10@110 6 = 4 & 25,000 45,000 65,000 2,50,000 4,50,000 6,50,000 dqy udn ewY; = 6,50,000 $ 5,00,000 lqiqnxhZ Hkqxrku = 11,50,000 ydh dh iqLrdksa esa V SDVj [kkrk fnukad fooj.k jkf'k fnukad fooj.k 01-10-11 gSIih [kkrs dk 11,50,000 30-09-12 gzkl [kkrs ls 'ks"k vkxs ys x;s 11,50,000 01-10-12 'ks"k vkxs yk;s 9,20,000 30-09-12 9,20,000 The Institute of Chartered Accountants of India izkjEHk esa vn k 'ks"k 5 jkf'k 2,30,000 9,20,000 11,50,000 gzkl [kkrs ls 'ks"k vkxs ys x;s 1,84,000 7,36,000 9,20,000 iz'ui= 1 % ys[kkadu 01-10-13 'ks"k vkxs yk;s 7,36,000 30-09-14 20 gzkl [kkrs ls 1,47,200 gSIih [kkrs ls 1,97,225 ,d V SDVj dk ewY; 30% rhu o"kksaZ dk gzkl yxkus ds ckn okil fy;k 5,75,000 97,175 lei.kZ ds gkfu dks ykHk&gkfu [kkrs esa 2,94,400 gLrkUrj.k fd;k 'ks"k vkxs ys x;s 7,36,000 fnukad fooj.k 01-10-11 cSad [kkrs dk lqiqnZxh jkf'k 30-09-12 cSad [kkrk dk izFke fdLr 30-09-12 'ks"k vkxs ys x;s gSIih [kkrk jkf'k fnukad fooj.k 5,00,000 01-10-11 V SDVj [kkrs ls 30-09-12 C;kt [kkrs ls 30-09-13 'ks"k vkxs ys x;s 30-09-14 VS DVj [kkrs dk 30-09-14 'ks"k vkxs ys x;s jkf'k 11,50,000 65,000 2,65,000 4,50,000 12,15,000 30-09-13 cSad f}rh; fdLr 7,36,000 12,15,000 2,45,000 01-10-12 'ks"k vkxs yk;s 2,50,000 30-09-13 C;kt [kkrs ls 4,50,000 45,000 4,95,000 4,95,000 1,97,225 01-10-13 'ks"k vkxs yk;s 77,775 30-09-14 C;kt [kkrs ls 2,50,000 2,75,000 2,75,000 31-12-14 cSad dk [kkrksa dks rhu ekg ds ckn lSVy fd;k The Institute of Chartered Accountants of India 25,000 81,275 01-10-14 'ks"k vkxs yk;s 31-12-14 C;kt [kkrs ls 'ks"k ij 18 izfr'kr dh nj ls 77,775 18 3@12 100 77,775 81,725 81,275 3,500 c fooj.k The Institute of Chartered Accountants of India 31-03-2015 31-01-2015 01-09-2014 01-06-2014 yk;s dk cSd a dk ykHk&gkfu [kkrs dk cSd a dk ykHk&gkfu [kkrs dk 01-04-2014 'ks"k vkxs fnukad C;kt ykxr fnukad fooj.k 23,400 01-12-2014 cSad ls 6,000 3,17,400 & & 6,000 9,600 2,00,000 10,000 2,05,800 3,00,000 9,00,000 70,000 9,56,200 9,00,000 70,000 9,56,200 & 31-12-2014 cSd a ls 1,00,000 6% 30-03-2015 ykHk ,oa gkfu [kkrs ls & 3,400 31-03-2015 'ks"k vkxs ys x;s 4,00,000 12,000 4,20,000 3,000 3,06,000 01-12-2014 ykHk&gkfu [kkrs ls & & 45,000 3,00,000 & 2,00,000 10,000 2,34,800 01-09-2014 cSad ls 6 4,00,000 12,000 3,92,000 30-06-2014 cSad ls (6,00,000 100 ) lkekU; ewY; jkf'k ` esa lkekU; C;kt ykxr ewY; & 36,000 fe- prqj dk fofu;ksx [kkrk 31-03-2015 o"kZ ds vUr ds fy, mUufr fy- ds 12% _.ki= 30 twu ,oa 31 fnlEcj ij C;kt ns; 21 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 iz'ui= 1 % ys[kkadu f ;kRed fVIif.k;ka 1. 31-03-2015 ds vfUre 'ks"k dh x.kuk& 4,000 _.ki=ksa dk cktkj ewY; ` 105 dh nj 1,000 _.ki=ksa dk ykxr ewY; 3,000 _.ki=ksa 2. 22 ` 4,20,000 ` 1,17,400 ` 3,06,000 ` 4,23,400 vUr esa ewY; = ` 4,20,000, tks nksuksa esa de gSA 01-09-2014 ij _.ki=ksa ds fo ; ij ykHk _.ki=ksa dk fo ; ewY; 3,000 110 ?kVk;k % nykyh @ 2% ?kVk;k % nks ekg dk C;kt ?kVk;k % _.ki=ksa dh ykxr 3,92,000 , , 3,30,000 6,600 3,23,400 6,000 (2,94,000) 23,400 3. 01-12-2014 ij _.ki=ksa ds fo ; ij gkfu _.ki=ksa dk fo ; ewY; 2,000 105 ?kVk;k % nykyh 2% dh nj ls ?kVk;k % _.ki=ksa dk ykxr ewY; 98,000 $ 2,10,000 (4,200) 2,05,800 1,17,400 (2,15,400) fo ; ij gkfu 4. 9,600 01-06-2014 dks 2,000 _.ki=ksa dh ; ykxr 200 _.ki= @ 120 C;kt lfgr tksM+k % nykyh 2,40,000 @ 2% 4,800 ;ksx ?kVk;k % 5 ekg dk C;kt 10,000 2000 _.ki=ksa dh ; ykxr 5. 2,44,800 2,34,800 3,000 _.ki=ksa dh 01-09-2014 dks fo ; ewY; C;kt lfgr _.ki=ksa dk fo ; ewY; 3,000 110 ?kVk;k % nykyh @ 2% dh nj ls 3,30,000 6,600 'ks"k jkf'k The Institute of Chartered Accountants of India 3,23,400 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 23 ?kVk;k % C;kt 2 ekg dk 6,000 3,000 _.ki=ksa dk fo ; ewY; 3,17,400 iz'u 6 v ,oa c viuk lk>snkj O;kikj esllZ vc fy- ds uke ls lapkfyr djrs gSaA 31 ekpZ dks izR;sd o"kZ ;s vius [kkrksa dks cUn djrs gSaA lk{ksnkjh le>kSrk fuEu lwpuk;sa nsrk gS % 1. ykHk ,oa gkfu vuqikr v dk 2@3 rFkk c dk 1@3 gSA 2. lk>snkjksa ds vodk'k xzg.k ;k izos'k ds nkSjku % v ;fn ys[kkadu o"kZ dksbZ ifjorZu gksrk gS rks mlls mRiUu ykHk ;k gkfu dk vodk'k xzg.k rd ;g izos'k ds le; rks mldk foHkktu le; vk/kkj ij gksxk ;fn viokn Lo:i dksbZ vU; ckrsa u gksA c QeZ dh iqLrdksa esa [;kfr [kkrk ugha j[kk tk;sxkA l vodk'k xzg.k djus okys lk>snkj dk ;fn dksbZ cdk;k 'ks"k gS rks mls 9% C;kt fn;k tk;sxk tc rd Hkqxrku ugha gksrk gSA 31 ekpZ] 2015 dks QeZ ds ryiV esa fuEu 'ks"k gSa % fooj.k jkf'k MsfoV jkf'k sfMV iwath [kkrk v c l& 30-09-2014 dks jksdM+ yk;k Iyk.V ,oa e'khujh dh ykxr 31-03-2014 rd gzkl izko/kku eksVj dkj dh ykxr 31-03-2014 rd gzkl izko/kku ; 31 ekpZ] 2014 dks jgfr;k osru nsunkj fo ; ;k=k O;; The Institute of Chartered Accountants of India & & & 24,000 22,000 & & 4,400 30,000 & & 6,000 84,000 5,400 & & & & & 1,20,000 800 & 15,500 18,000 12,000 9,000 iz'ui= 1 % ys[kkadu dk;kZy; j[k&j[kko ifjogu O;; O;kikfjd O;; ysunkj fdjk;k ,oa nj Mwcr J.k jksdM+ gkFk esa ,oa cSad esa 24 1,000 & & & & 10,100 3,000 3,200 & & & 1,85,500 1,85,500 1,200 500 900 v us QeZ ls 30 flrEcj] 2014 dks vdk'k xzg.k ys fy;k rFkk mlh fnu l tks QeZ dk deZpkjh Fkk us lk>snkj ds :i esa izos'k fy;kA ckn esa ykHk ,oa gkfu vuqikr c dk 3@5 rFkk l dk 2@5 r; gqvkA 31-03-2015 rd vko';d ys[kkadu jkstukepk lek;kstu ugha gqvk FkkA vkidks vU; lwpuk;sa Hkh nh tk jgh gSa % 1. 30 flrEcj 2014 ij QeZ dh [;kfr ds ewY; ` 15,000 ij lgefr gqbZA 2. 31 ekpZ 2015 dks jgfr;k dk ewY;kadu ` 18,550 esa gqvkA 3. lk>snkjksa ds vkgj.k esa osru 'kkfey gS v ` 2,000, c ` 3,000, l ` 1,000 4. lk>snkjh esa izos'k ds iwoZ l dks Hkqxrku fd;k x;k ` 1,500 dk osru Hkh esa 'kkfey gSA 5. 30 flrEcj] 2014 rd dh vof/k ls lEcfU/kr Mwcr _.k ` 500 gSA 6. 31 ekpZ] 2015 dks ` 600 vfxze fdjk;k Hkqxrku fd;k x;k rFkk O;kikfjd O;; ` 250 mikftZr FkkA 7. Iyk.V ,oa e'khujh ,oa eksVj dkj ij ykxr ewY; ij 10% gzkl dk izko/kku fd;k tkuk pkfg;sA 8. Mwcr _.k ds fy;s izko/kku eq[; :i ls o"kZ ds f}rh; Nekgh dh en gS bldks 31 ekpZ] 2015 ds fy;s 5% dh nj ls cuk;k x;k gSA 9. v ds vodk'k xzg.k ij Hkqxrku ns; jkf'k iqu% 31 ekpZ] 2015 rd Hkqxrku ugha gqbZA vkidks fuEufyf[kr cukuk gS % v 31 ekpZ] 2015 ds vUr esa O;kikj ,oa ykHk ,oa gkfu [kkrkA c 31 ekpZ] 2015 ds vUr esa lk>snkjksa dk iwath [kkrkA l mDr frfFk dk vkfFkZd fpV~BkA 16 vad The Institute of Chartered Accountants of India 25 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 m kj O;kikj ,oa ykHk ,oa gkfu [kkrk 31 ekpZ 2015 ds vUr esa fo ; ?kVk;k % & fo ; eky dh ykxr % izkjfEHkd jgfr;k ; 1,20,000 15,500 84,000 99,500 ?kVk;k % vfUre jgfr;k ldy ykHk 18,550 39,050 30 flRkEcj] 2014 31 ekpZ] 2015 rd vk/kk o"kZ vk/kk o"kZ jkf'k ldy ykHk dk caVokjk le; vk/kkj ij ?kVk;k % O;; osru W.N.-1 ;k=k O;; dk;kZy; j[kj[kko ifjogu O;; O;kikfjd O;; W.N.-2 fdjk;k ,oa nj W.N.-3 Mwcr _.k lafnX/k _.kksa ds fy;s izko/kku gzkl % Iyk.V ,oa e'khujh eksVj okgu _.k ij C;kt W.N.-4 ;ksx 'kq) ykHk The Institute of Chartered Accountants of India 80,950 jkf'k jkf'k jkf'k & 19,525 & 19,525 6,750 & & & & & & & & 5,250 & & & & & & & & & & & 12,925 1,100 400 600 250 625 1,200 500 & 1,100 1,500 & & 6,600 400 600 250 625 1,200 400 270 1,500 1,638 & & & & 13,233 6,292 iz'ui= 1 % ys[kkadu ykHk dk foHkktu 'ks"k ykHk v rFkk c 2 % 1 2 % 1 c ,oa l 3 % 2 26 & & & & & & 6,600 6,600 4,400 2,200 v v [kkrs dk [;kfr & vkgj.k dk 2,000 _.k [kkrs esa gLrkUrj.k 36,400 & 'ks"k vkxs ys x;s 2,517 & & 6,292 6,292 3,775 lk{ksnkjksa dk iwath [kkrk c l v c l & 4,000 6,000 'ks"k vkxs yk;s 24,000 12,000 & & 9,000 3,000 1,000 ls & & jksdM+ ls & & 4,000 & & 10,975 4,517 c dk [;kfr ls 6,000 l dk [;kfr ls 4,400 5,975 2,517 ykHk ls 38,400 17,975 11,517 38,400 17,975 11,517 31 ekpZ 2015 dks vkfFkZd fpV~Bk nkf;Ro iwath [kkrk % c 10,975 l 4,517 v dk _.k 36,400 C;kt 1,638 pkyw nkf;Ro ysunkj vn k O;kikfjd O;; ;ksx jkf'k ` 15,492 38,038 10,100 250 63,880 lEif k;ka jkf'k ` Iyk.V ,oa e'khujh 22,000 ?kVk;k % gzkl & 6,600 15,400 eksVj 30,000 ?kVk;k % gzkl 9,000 21,000 pkyw lEif k;ka jgfr;k 18,550 nsunkj ?kVk;k izko/kku 5,400&270 5,130 iwoZn k fdjk;k 600 cSad 'ks"k 3,200 ;ksx 63,880 f ;kRed fVIif.k;ka jkf'k 1- osru ryiV ds vuqlkj ;ksx The Institute of Chartered Accountants of India jkf'k 18,000 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 27 ?kVk;k % lk>snkjksa dk vkgj.k % v 2,000 3,000 c l 1,000 6,000 12,000 ?kVk;k % 30-09-2014 rd dk osru 1,500 10,500 le; ds vuqikr esa foHkktu tksMk % 2- 30-09-2014 rd 31-09-2014 rd l dk osru O;kikfjd [kpsZ ryiV ds vuqlkj ;ksx tksM+k % mikftZr 5,250 1,500 0 6,750 5,250 & 1,000 250 625 fdjk;k ,oa nj ryiV ds vuqlkj ;ksx ?kVk;k % vfxze fdjk;k Hkqxrku 2,400 1,200 & v ds _.k ij C;kt [kkrk ryiV ds vk/kkj ij iwath [kkrs dk 'ks"k ?kVk;k % vkgj.k tksM+k % [;kfr dk fgLlk ykHk dk fgLlk The Institute of Chartered Accountants of India 1,200 & 24,000 2,000 10,000 4,400 'ks"k 01-02-2014 ls 31-03-2015 6 ekg dk C;kt 9% dh nj ls Hkqxrku fd;k 36,400 6@12 9@100 = 625 3,000 600 le; ds vk/kkj ij caVokjk 50 % 50 4- 5,250 1,250 le; ds vuqikr esa foHkktu 50 % 50 3- 31-03-2015 rd 14,400 36,400 1,638 iz'ui= 1 % ys[kkadu v ds fgLls dh [;kfr dk lek;kstu [;kfr dk ewY; [;kfr ds fy, 'kq) ,aV h c dk iwath [kkrk MsfcV l dk iwath [kkrk MsfcV v ds iwath [kkrs ls v ds fgLls dh [;kfr dk lek;kstu fo|eku lk>snkjksa ds Qk;ns ds vuqikr esa lek;ksftr 28 ` 15,000 4,000 6,000 10,000 iz'u 7 mijksDr esa ls dksbZ pkj iz'uksa dk m kj nhft;s % v esllZ vkfQllZ LiksVlZ Dyc xSj ykHk laxBu ds fuEu lwpukvksa ls x.kuk dhft;s % 1. Dyc esa fdrus ykxr dh [ksy lkexzh mi;ksx dh x;hA 2. o"kZ 2014&15 ds nkSjku csph x;h [ksy lkexzh dk ewY; fooj.k ` jkf'k 01-04-2014 dks [ksy lkexzh dk izkjfEHkd 'ks"k 56,800 31-03-2015 dks [ksy lkexzh dk vfUre 'ks"k 32,900 [ksy lkexzh dk udn ; 23,500 ysunkjksa dks [ksy lkexzh ij fd;k tkuk okyk Hkqxrku 64,300 [ksy lkexzh ds fy;s ysunkj izkjfEHkd 23,200 vfUre 29,400 c l dqy [ksy lkekxzh dk 40% Dyc esa mi;ksx fd;k x;k] 'ks"k dks ykxr ls 20% vf/kd ykHk ysdj csp fn;k x;kA fuEu lwpukvksa ls vkSlr Hkqxrku frfFk dh x.kuk dhft;s % fcy dh frfFk jkf'k fcy dk mi;ksx 29 tuojh 2014 1 ekg 10,000 20 ekpZ 2014 2 ekg 8,000 12 tqykbZ 2014 1 ekg 14,000 10 vxLr 2014 2 ekg 12,000 feLVj isij fy- }kjk fuEu lwpuk;sa iznku dh xbZ gSa % 1. 20-03-2015 dks ` 60,000 dk eky cspk x;k ijUrq [kjhnkj ds vkxzg ij mls 10-04-2015 dks lqiqnZ fd;k x;kA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 29 2. ` 1,50,000 dk eky izs"k.k vk/kkj ij 15-01-2015 dks Hkstk x;k ftldk 20% eky fcdk ugha og izs"k.kh ds ikl 31-03-2015 dks j[kkA 3. ` 1,20,000 oFkZ dk eky vizwoy Approval ds vk/kkj ij 01-12-2014 dks cspk x;k FkkA Lohd`r@vizwoy dh vof/k 3 ekg Fkh ftlds ckn eky dks fcdk gqvk ekuk tk;sxkA srk us 75% eky dh Lohd`r 31-01-2015 rd Hksth ,oa dksbZ Lohd`r rFkk vLohd`r 31-03-2015 rd cps gq;s eky ds fy;s izkIr ugha gqbZA mijksDr dks NksM+dj dEiuh us 7,80,000 ldy dk jksdM+ fo ; fd;kA 5% O;kikfjd NwV jksdM+ fo ; ij nh x;hA esllZ isij izksMsDV fy- ds ys[kkdkj dks oS/k rdZ nsrs gq;s lykg nhft;sA ys[kkadu izeki&9 ds vuqlkj mijksDr dsl esa mDr /kujkf'k jktLo [kkrs esa ekU;rk nh tk;sxh ,oa 31-03-2015 esa dqy jktLo [kkrs esa fdruh jkf'k ekU;rk iznku dh tk;sxh dh x.kuk djsaA laxBu ds fy;s mfpr ys[kkadu lkW Vos;j pqurs le; fdu mfpr rF;ksa dks /;ku esa j[kuk pkfg;s\ esllZ o"kZVkby fyfeVsM us ,d e'khu ` 4,80,000 dh ` 40,000 mRiknu 'kqYd lfgr ; fd;kA Hkqxrku mRiknd 'kqYd dk 50% lsuoSV sfMV miyC/k gqvkA dEiuh us LFkkiuk esa fuEufyf[kr vU; O;; ogu fd;k % LFkkiuk LFkku ds cukus dh ykxr 21,000 dqy Jfed O;; 66,000 dqy 600 ekuo Je ?k.Vs esa ls 200 ?k.Vs e'khu LFkkiuk esa yxk;k x;k dy iqtsZ ,oa VwYl LFkkiuk ij iz;ksx O;; 6,000 fujh{kd dk dqy osru dqy le; dk 25% le; bl e'khu ij O;; fd;k 24,000 dqy iz'kklfud O;; Iyk.V ij 1@10 le; fn;k 32,000 VsfLVax ds nkSjku rFkk mRikn 'kks/k O;; 23,000 Iyk.V dks yxkus okys uD'kkdkj dh ijke'kZ 'kqYd 9,000 Iyk.V LFkkiuk esa iz;ksx e'khu ij gzkl 12,000 4. n ; e'khu 15-01-2015 dks dk;Z ds fy;s rS;kj gks x;h Fkh ijUrq mldk iz;ksx 01-02-2015 ls izkjEHk fd;k x;kA bl nsjh ds dkj.k 19,000 ` vfrfjDr ogu djuk iM+kA esllZ o"kZVkby fy- dh iqLrdksa esa Iyk.V dh fdruh jkf'k dk iwathdj.k fd;k tk;sxk\ 4 4 = 16 vad The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu 30 m kj v [ksy lkexzh dk izkjfEHkd 'ks"k tksM+k % o"kZ ds nkSjku ; udn 23,500 $ m/kkj 70,500 56,800 94,000 1,50,800 ?kVk;k % vfUre jgfr;k 32,900 iz;ksx dh xbZ [ksy lkexzh 12- 1,17,900 Dyc }kjk miHkksx [ksy lkexzh dh dqy ykxr 40% iz;ksx lkexzh dk mi;ksx 1,17,900 40% [ksy lkexzh dk fo ; ewY; csph xbZ [ksy lkexzh dh ykxr 1,17,900 & 47,160 = 70,740 tksMk+ % ykxr ij 20% ykHk 1,17,000 dk 60% ;k 70,740 dk 120% cps gq;s eky dk fo ; 47,160 70,740 14,148 84,888 f ;kRed fVIi.kh fooj.k cSad dk 'ks"k vkxs ys x;s [ksy lkexzh ds m/kkj ; dh x.kuk jkf'k fooj.k 64,300 'ks"k vkxs ys vk;s 29,400 ; ls 'ks"k jkf'k 93,700 c 23,200 70,500 93,700 vkSlr ns; frfFk dh x.kuk 3 ekpZ] 2014 dks vk/kkj frfFk ekudj fcy dh frfFk vof/k ns; frfFk jkf'k 3 ekpZ] 2014 vk/kkj ij fnuksa 2014 2014 dh la[;k 29 tuojh 1 ekg 3 ekpZ 10,000 0 20 ekpZ 2 ekg 23 ekpZ 8,000 81 12 tqykbZ 1 ekg 14 vxLr 14,000 164 10 vxLr 2 ekg 13 vDVwcj 12,000 224 44,000 The Institute of Chartered Accountants of India jkf'k xq.kuQy 0 6,48,000 22,96,000 26,88,000 56,32,000 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 31 = 3 ekpZ] 2014 $ 56,32,000@44,000 = 3 ekpZ] 2014 $ 128 fnu uksV % 1. l 29 tuojh] 2014 dks cus fcyksa dh ifjiDork vof/k ,d ekg gSA ijUrq 2014 esa 29 Qjojh u gksus ds dkj.k ns; frfFk 3 ekpZ] 2014 dks gksxh vFkkZr~ 3 fnu xzsl@vuqxzg fnu dks tksM+dj pwafd eghus dk vkf[kjh fnu gh fu/kkZfjr ifjiDork vof/k gSA 2. 12 tqykbZ 2014 dks cus fcyksa dh ifjiDork vof/k ,d eghuk gSA ns; frfFk 3 fnu dh xzsl vof/k dks tksM+dj 15 vxLr] 2014 gks tkrh gS ijUrq 15 vxLr laoS/kkfud vodk'k gksus ds dkj.k ns; frfFk ,d fnu igys ;kuh 14 vxLr gks tk;sxhA ys[kkadu izeki&9 ds vuqlkj ^^jktLo ekU;rk** eky ds ; ds ysunsu esa Performance fu"iknu dks izkIr rFkk ekuk tk;sxk tc fuEufyf[kr 'krksZa dks iw.kZ fd;k tkrk gS % 1. ,d eky ds fo srk us srk dks eky :ih lEif k gLrkUrj.k dh, ewY; ds fy;s ;k tksf[ke ds fy;s rFkk efYd;r dk ewY; srk dks gLrkUrj.k dj fn;k rFkk fo srk ds ikl vc eky dk dksbZ ekfydkuk vf/kdkj ugha cpk tksfd LokfeRo ls lEcU/k j[krk gSA 2. izfrQy dh jkf'k tks olrq dh fc h ls feysxh ds laca/k esa dkbZ egRoiw.kZ vfuf'prk ugha gSaA izFke dsl esa % fo ; iw.kZ gks x;k gS ijUrq srk ds vkxzg ij lqiqnZxh frfFk Vky nh xbZ gS feLVj isij izksMsDV fy- 31 ekpZ 2015 o"kZ ds vUr esa ` 60,000 dh lEiw.kZ fo ; dks ekU;rk nh tk;sxhA f}rh; dsl esa % iz"s k.kh ds ikl 'ks"k 20% eky dks vfUre LdU/k dh rjg Lohdkj fd;k tk;sxk rFkk fo ; ` 1,20,000 ` 1,50,000 dk 80% dks ekU;rk nh tk;sxhA mDr dsl esa izs"k.k fo ; vk; dks rc rd ekU;rk ugha nh tk;sxh tc rd eky r`rh; i{k dks csp u fn;k tk;sA r`rh; dsl esa % Lohd`r vk/kkj ij fcds eky dh n'kk esa jktLo dks rc rd ekU;rk ugha nh tk;sxh tcrd srk us fu;ekuqlkj eky dks Lohdkj u fd;k gks ;k srk us ysunsu dks xzg.k djus dh fof/k iw.kZ dj yh gks ;k vLohd`r djus dk le; xqtj x;k gks ;k tgka dksbZ le; u fu/kkZfjr gks ogka dkQh le; chr x;k gksA blfy;s dsl rhu esa jktLo dh vLohd`r dks le; [kRe gksus ds i'pkr iw.kZ fo ; jkf'k ` 1,20,000 ij ekU;rk nh tk;sxhA The Institute of Chartered Accountants of India iz'ui= 1 % ys[kkadu n ; 32 pkSFks dsl esa % jktLo fu/kkZj.k djrs le; O;kikfjd NwV dks ?kVkuk iM+sxkA blfy;s ` 39,000 dks vkorZ ds ewY; ` 7,80,000 esa ls ?kVkuk iM+sxk, vkxe dks ekU;rk nsus ds fy;sA blfy;s vkxe dh jkf'k ` 7,41,000 gksxhA blfy;s dqy jktLo ewY; 10,41,000 60,000 $ 1,20,000 $ 1,20,000 $ 7,41,000 dks isij izksMDV fyfeVsM dh iqLrdksa esa o"kZ dh lekfIr 31 ekpZ] 2015 ds fy;s ekU;rk nh tk;sxhA cktkj esa dbZ ys[kkadu lkW Vos;j miyC/k gSa ,sls esa laxBu }kjk mfpr ys[kkadu lkW Vos;j dk pquko djuk dfBu gksrk gSA mfpr ys[kkadu lkW Vos;j dks pquus ds fy;s dqN ekud fuEufyf[kr gSaA ys[kkadu lkW Vso;j dk fu.kZ; fuEufyf[kr rF;ksa ij fuHkZj djrk gS % 1. laxBu dh dk;Z lEcU/kh ekax % vU; lk Vos;j dh vis{kk laxBu og lk Vos;j pqurh gS tks mldh t:jrksa dks iw.kZ :i ls iwjk djsA 2. lk Vos;j esa miyC/k izfrosnu % laxBu izfrosnu vko';drk dks ifjdYiuk ds vuqlkj gh mfpr fo srk tksfd mldh ekax dks iw.kZ dj lds dk pquko djrh gSA 3. fo srk dh iwoZ i`"BHkwfe % mi;ZqDr fo srk dk pquko djrs le; mldh iwoZ dh lsok rFkk lqiqnZxh fjdkMZ dk mfpr fujh{k.k vfrvko';d gSA 4. ykxr dk rqyukRed v/;;u % fo'ks"k izdkj ds lk Vos;j iSdst dk pquko djrs le; m|eh dks viuh fo kh; fLFkfr rFkk cktkj dks /;ku esa j[kuk pkfg;sA 5. iz;ksx esa vklku % nwljs iSdst dh rqyuk dqN iSdst dkQh foLr`r rFkk tfVy gksrs gSaA 6. fujUrj viMsV % dkuwu esa rhoz :i ls cnyko vk jgs gSa ,slk fo srk gksuk pkfg;s tks le; ds lkFk viMsV nsus ds fy;s rS;kj gks rFkk mls viMsV u nsus okys dh rqyuk esa vf/kd egRo fn;k tkuk pkfg;sA laif k dh ykxr dh x.kuk vFkkZr~ e'khu fooj.k jkf'k jkf'k ; % ewY; fn;k gS 4,80,000 tksM+k % LFkku cuus dh ykxr fn;k gS 21,000 Jfed O;; 66,000 200 600 Lijsl fgLlk fujh{kdksa dk osru fn;k gS 24,000 dk 25% The Institute of Chartered Accountants of India 22,000 6,000 6,000 33 b.VjehfM,V (IPC) ijh{kk % ebZ] 2015 iz'kklfud O;; pkyw VsLV ,oa 'kks/k mRiknu pktZ e'khu yxkus ds uD'kk uoh'k dh Qhl LFkkiuk esa iz;ksx lEif k;ksa ij gzkl lEif k dh dqy ykxr ?kVk;k % izkIr lsuoSV sfMV 32,000 1 10 fn;k gS fn;k gS fn;k gS 3,200 23,000 9,000 12,000 5,82,200 50 40,000 100 20,000 5,62,200 fVIi.kh % 15-01-2015 ls 01-02-2015 rd ds fd;s x;s ` 19,000 O;; dks ykHk ,oa gkfu [kkrs esa pktZ fd;k tk;sxkA ;g ekurs gq, fd Iyk.V 15-01-2015 dks mRiknu ds fy, rS;kj gqvk FkkA The Institute of Chartered Accountants of India

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