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CA IPCC : Question Paper (with Answers) - ADVANCED ACCOUNTING (Hindi) May 2014

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M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-II\Paper 5 Adv Acc\Ist\Sunil Kumar\6-10-14 M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-II\Paper 5 Adv Acc\IInd\Ravindra Upadhyay\11-10-14 iz'ui= & 5 % mPp ys[kkadu (PAPER 5 : ADVANCED ACCOUNTING) iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls dksbZ ik p iz'u gy dhft;sA vko';drkuqlkj fo|kfFkZ;ksa }kjk ekU;rk ,oa f ;kRed fVIi.kh nh tk,aA f ;kRed fVIi.kh m kj dk va'k gSA iz u 1 fuEufyf[kr iz uksa ds m kj nhft,A (A) 31 ekpZ 2014 ds vUr esa vfUre [kkrs esa tsM fy- us 3% dqy nsunkjksa ij lap; cuk;k gSA 10 ekpZ 2014 dks ,d nsunkj dks vR;f/kd gkfu mBkuh iM+h og vizSy 2014 dks fnokfy;k gks x;kA gkfu dk chek ugha FkkA ;fn dEiuh lEiw.kZ gkfu dks 31 ekpZ 2014 dks lekIr o"kZ ds fy, iqLrdksa esa fn[kkrh gS rks mlds lEcU/k esa rdZ nhft;sA 5 vad (B) 01-05-2013 dks lqgku fy- 12% lqjf{kr _.ki=ksa ` 100 yk[k dk fuxZeu djrh gSA ftldk mi;ksx fuEu izdkj gSA fooj.k jkf'k yk[k ` esa dkj[kkuk Hkou dk fuekZ.k e'khuksa dk ; dk;Z'khy iw th (C) 40 35 25 ekpZ 2014] esa QSDVjh Hkou dk fuekZ.k iw.kZ gks pqdk gS rFkk e'khu LFkkfir gks pqdh gS rFkk iz;ksx ds fy;s rS;kj FkhA 31 ekpZ foRrh; o"kZ ds vUr esa dqy _.ki=ksa ij C;kt ` 11]00]000 FkkA dEiuh us _.ki=ksa ls izkIr /ku dks cSad esa lkof/k tek esa ,d mfpr fofu;ksx fd;k ftlesa ` 2]00]000 C;kt izkIr gqvkA ys[kkadu ekud 16 ds vuqlkj C;kt ds fy;s mipkj crkb;s ,oa lEifRr dh izd`fr Hkh crkb;sA 5 vad ^iV~Vs esa lfUufgr C;kt nj* ls vki D;k le>rs gSa\ fuEufyf[kr fooj.k ls iV~Vs esa lfUufgr C;kt dh x.kuk dhft,A iV~Vs dk okf"kZd fdjk;k izR;sd o"kZ ds vUr esa ` 80]000 5 o"kZ iV~Vk vof/k xkj.Vh vo'ks"k ewY; ` 40]000 xSj xkj.Vh vo'ks"k ewY; ` 24]000 ` 3]20]000 iV~Vs ds izkjEHk esa mfpr ewY; The Institute of Chartered Accountants of India 2 (D) b.VjehfM,V (IPC) ijh{kk % ebZ 2014 igys ik p o"kksZ esa NwV dh njsa fuEufyf[kr gSa % 10% dh nj ls 0-909] 0-826] 0-751] 0-683] 0621 14% dh nj ls 0-877] 0-769] 0-675] 0-592] 0-519 vad& 5 ,- ch- fy- dh ys[kkadu o"kZ 2012&13 ,oa 2013&14 esa fuEufyf[kr lwpuk;sa miyC/k gSaA ` 'kq) ykHk ds fy;s o"kZ 2012&13 22]00]000 o"kZ 2013&14 30]00]000 vf/kdkj fuxZeu ds iwoZ vnRr va'kksa dh la[;k 10]00]000 va'kA vf/kdkj fuxZeu %& 20]0000 va'k izR;sd 5 vnRr va'kksa ds cnys ,d vf/kdkj va'k % vf/kdkj fuxZeu ewY; 25 `A % vf/kdkj dk iz;ksx djus dh vfUre frfFk 31 tqykbZ 2013 31-07-2013 dks vf/kdkj va'kksa dk vf/kdkj iz;ksx djus ds Bhd iwoZ lerk va'kksa dk mfpr ewY; ` 32 FkkA vkidks x.kuk dh vko';drk gS % (i) o"kZ 2012&13 ds fy;s izfrva'k ewyHkwr miktZuA (ii) o"kZ 2012&13 ds vf/kdkj fuxZeu ij izfr va'k iqu% LVsV ewyHkwr miktZuA (iii) o"kZ 2013&14 ds fy, izfrva'k ewyHkwr miktZuA vad& 5 m kj (A) ys[kkadu ekun.M 4 ds vuqPNsn 8-2 ^vkfFkZd fpV~Bk ds frfFk ds ckn vkdfLedrk, rFkk ?kVuk, ** fpV~Bksa ds rkjh[k ds i'pkr~ ?kVus okyh ,slh egRoiw.kZ ?kVuk;sa] lEifRr;k ,oa nkf;Roksa esa lek;kstu dks vko';d cuk ldrh gSaA tks ,slh vfrfjDr lwpuk iznku djrh gSa tks fpV~Bs ds fo|eku fLFkfr ls lEcfU/kr jkf'k ds fu/kkZj.k dks izHkkfor djrh gSaA mijksDr n'kk esa nsunkj vkfFkZd fpV~Bk frfFk ds i'pkr~ fnokfy;k gqvk gS tks vR;f/kd gkfu ls izHkkfor Fkk chek }kjk lqjf{kr ugha tks fpV~Bs dh frfFk ds iwoZ Fkh ;g gkfu nsunkj ds fnokfy;k gksus ds dkj.k gqbZ gSA vr% dEiuh dks lEiw.kZ gkfu dk izko/kku ` 5 yk[k dk 31 ekpZ 2014 ds vUr esa vfUre [kkrs esa vo'; djuk pkfg,A The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu (B) 3 ys[kkadu ekun.M 16 ds vuqPNsn 6 ^_.k ysus dh ykxrsa* ds vuqlkj _.k ysus dh ykxrsa tks fdlh leFkZ lEifRr ds vf/kxzg.k] fuekZ.k ;k mRiknu ls izR;{kr% tqM+h gSa ml lEifRr dh ykxr ds Hkkx ds :i esa iw thd`r dh tkuh pkfg,A iw thdj.k gsrq ;ksX; _.k ykxrksa dh jkf'k bl fooj.k ds lUnHkZ esa fu/kkZfjr dh tkuh pkfg,A vU; _.k ykxrksa dks ml vof/k esa ftlesa mudks O;; fd;k tkrk gS] O;; ds :i esa ekuk tkuk pkfg,A ys[kkadu ekun.M 16 ds iSjk 10 esa Hkh ^_.k ysus dh ykxrksa* esa crk;k x;k gS fd ml lhek rd tgk rd dks"kksa dh fdlh leFkZ lEifRr dks izkIr djus ds fof'k"V mn~ns'; gsrq m/kkj fy;k tkrk gS] ml lEifRr ij iw thdj.k gsrq ;ksX; _.k ysus dh ykxr dh jkf'k vof/k ds nkSjku ml _.k ij O;; gqbZ okLrfod _.k ysus dh ykxr ds :i esa fu/kkZfjr gksuh pkfg;sA ,sls _.kksa ds vLFkk;h fuos'kksa ij ,slh vk; dks ?kVk;saA vr% ;ksX; leFkZ _.k ysus dh ykxrsa = ` 11]00]000&2]00]000 = ` 9]00]000 ala- fooj.k lEifRr;ksa dh izd`fr C;kt ftldk iwathdj.k gksuk gS ` i dkj[kkuk Hkou dk leFkZ lEifRr* 9]00]000 40@100 fuekZ.k = 3]60]000 ii e'khu dk dz; iii dk;Z'khy iw th vleFkZ lEifRr;k vleFkZ lEifRr;k ;ksx& ykHk-gkfu [kkrs ls yxk;k x;k C;kt ` 'kwU; fuy 9]00]000 35@100 'kwU; = 3]15]000 9]00]000 25@100 'kwU; 3]60]000 = 2]25]000 5]40]000 *leFkZ lEifRr og lEifRr gS tks vius visf{kr iz;ksx ;k fodz; gsrq rS;kj gksus ds fy, (C) i;kZIr le; vo'; ysrh gSaA ys[kkadu ekun.M 19 ds vuqPNsn 3 ds vuqlkj iV~Vs esa lfUufgr C;kt njsa esa NwV dh njsa iV~Vs ds izkjEHk ds dkj.k vuqekfur orZeku ewY; The Institute of Chartered Accountants of India 4 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 (a) iV~Vknkrk dh utj ls foRrh; iV~Vk dh n'kk esa U;wure iV~Vk Hkqxrku fd;k tk;sxkA iV~Vknkrk }kjk dksbZ Hkh xSj&xkajVh vo'ks"k mRiUu djukA iV~Vk lEifRr ds mfpr ewY; ds cjkcj gksxkA NwV dh nj 10% gksus ij orZeku ewY; (b) o"kZ CkV~Vk dkjd 10% iV~Vk Hkqxrku orZeku ewY; ~` 1- 80]000 0-909 72]720 2- 80]000 0-826 66]080 3- 80]000 0-751 60]080 4- 80]000 0-683 54]640 5- 80]000 0-621 49]680 5- 40]000 0-621 24]840 5- 24]000 0-621 14]904 2]42]944 ;ksx& NwV dh nj 14% gksus ij orZeku ewY; o"kZ NwV rRo 10% iV~Vk Hkqxrku orZeku ewY; ~` 1- 80]000 0-877 70]160 2- 80]000 0-769 61]520 3- 80]000 0-675 54]000 4- 80]000 0-592 47]360 5- 80]000 0-519 41]520 5- 40]000 0-519 20]760 5- 24]000 0-519 12]456 3]07]776 ;ksx& iV~Vs esa lfUugr C;kt dh nj = 10% + 14% 10% 3, 42, 944 3, 07, 776 3]42]944&3]20]000 = 10% $ 2-609% = 12-609% or 12-61% The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu (D) 5 izfr va'k ewyHkwr miktZu dh x.kuk Ok"kZ ` 2012&13 Ok"kZ ` 2013&14 o"kZ 2012&13 ds fy;s izfr va'k eksfyd miktZu = o"kZ ds nkSjku 'kq) ykHk lerk va'k/kkfj;ksa ds fo'ks"k.k o"kZ ds nkSjku vnRr Hkkfjr vkSlr la[;k esa lerk i va'k 22, 00, 000 ak 10, 00, 000 v' 2-20 o"kZ 2012&13 ds fy, jhLVsVsM vf/kdkj va'kksa dh izfr ii va'k vk; ` 22, 00, 000 10, 00, 000 va'k 1.04 2-12 o"kZ 2013&14 ds fy;s izfr va'k vk; vf/kdkj fuxZeu ds izHkko dks 'kkfey djrs gq;s iii ` 30, 00, 000 (10, 00, 000 1.04 4 /12) + (12, 00, 000 8 /12) 2-62 f ;kRed fVIif.k;k 1 lS)kfUrd vf/kdkj iwoZ izfrva'k mfpr ewY; dh x.kuk = vf/kdkj dk i z kkx s djus ls Bhd io w Z vn k v' a kkas dk mfpr ewY; + vf/kdkj i z kkx s djus ls izkIr dqy jkf'k vf/kdkj iz kksx ds iwoZ vn k v' a kksa dh l[ a kk + vf/kdkj ds fy, fuxZfer v' a kksa dh l[ a kk = (` 32 10, 00, 000) + (` 25 2, 00, 000) 10, 00, 000 + 2, 00, 000 = 30-83 ` 2 lek;kstu QSDVj dh x.kuk& vf/kdkj i z kkx s djus ds io w Z if z r v' a k mfpr eY w; lS)kfUrd io w Z vf/kdkj lfgr if z r v' a k eY w; = ` 32 ` 30.83 = 1-04 ` yxHkx The Institute of Chartered Accountants of India 6 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 iz'u 2 lk{ksnkj ih( D;w] ,oa vkj vkidks 31-12-2013 dks lk>snkjh ds lekiu ds lEcU/k esa lq>ko ;k lgk;rk ds fy;s cqykrs gSaA mDr frfFk dks mudk vkfFkZd fpV~Bk fuEu gS & nkf;Ro iw th [kkrs %& ih D;w vkj fofo/k ysunkj ;ksx jkf'k ` 65]000 50]500 32]000 16]000 lEifRr;ka Hkwfe ,oa Hkou Iyk.V ,oa e'khujh QuhZpj ,oa fQDlplZ jgfr;k nsunkj cSad esa jksdM+ ih _.k D;w _.k 1,63,500 ;ksx jkf'k ` 50]000 46]000 10]000 14]500 14]000 9]000 13]000 7]000 1,63,500 (A) lk>snkj vius ykHk ,oa gkfu dks 4%3%2 esa ck Vrs gSaA (B) jksdM+ lk>snkjksa ds chp izfr ekg ds vUr esa foHkkftr gksrh gSA (C) fuLrkjd ds ysunsuksa dk lkjka'k fuEu gS %& tuojh& 2014 ` 9]000& nsunkjksa ls laxzg] 'ks"k vlaxzg.kh; gS ` 8]000& lEiw.kZ QuhZpj dks cspus ls izkIr ` 1]000& lekiu O;; dk Hkqxrku ` 6]000 & eghus ds vUr esa O;kikj esa j[kk x;k Qjojh& 2014 ` 1]000& lekiu O;; dk Hkqxrku fd;k iw th ds ,d Hkkx dk Hkqxrku ds :i esa] vkj us ` 9]000 esa e'khu Lohdkj fd;k iqLrd ewY; ` 3500 esa ` 2]000 eghus ds vUr esa O;kikj esa j[kk x;k ekpZ& 2014 ` 38]000& cph gqbZ Iyk.V ,oa e'khu ds fo ; ls izkIr gqvk ` 10]000& lEiw.kZ jgfr;k dks cspus ls izkIr The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu ` 1]700& lekiu O;; dk Hkqxrku fd;k 7 ` 41]000 & Hkwfe ,oa Hkou dh fc h ls izkIr O;kikj ls fdlh Hkh udn dks ugha j[kk vf/kdre lkisf{kr iw th fof/k ls lk>snkjksa ds chp ck Vs tkus okys udn jkf'k ds fy;s ,d vuqlwph cukb;sA m kj fooj.k jksdM+ ysunkj iw th D;w (`) vkj (`) ` _.k ds ckn 'ks"k ns; tuojh 'ks"k miyC/k olwyh ?kVk O;; rFkk j[kk jksdM+ miyC/k 'ks"k ,oa Hkqxrku ` ih (`) & 16]000 52]000 43]500 32]000 16000 & & & 3]000 52]000 43]500 29]000 & & & & & & & & & & & & & & & 3]000 9]000 & & 52]000 40]500 20]000 2]000 & & & & 89]300 & & & 41]689 32]767 14]844 & & 10]311 7]733 5]156 9]000 10]000 19000 'ks"k ns; Qjojh izkjfEHkd 'ks"k O;; Hkqxrku ,oa jksdM+ vkxs ys x;s forj.k ds fy;s miyC/k D;w dks jksdM+ Hkqxrku ,oa vkj dks e'khu nh cdk;k 'ks"k ekpZ izkjfEHkd 'ks"k [kpsZ ds ckn olwyh jkf'k lk{ksnkjksa dks Hkqxrku gkfu The Institute of Chartered Accountants of India & 6000 3000 3]000 87]300 8 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 fdz;kRed fVIi.kh % (i) vf/kdre lkisf{kd iw th fof/k % ih ` D;w ` vkj ` 65,000 13,000 50,500 7,000 32,000 (A) 52]000 43]500 32,000 ykHkkykHk vuqikr iw th@ykHk Hkqxrku vuqikr ykHkkykHk vuqikr ds fy;s iw th ih ds iw th dks vk/kkj ekurs gq;s (B) vkj ,oa D;w ds iw th dk vkf/kD; A-B i ykHkkykHk vuqikr iw th@ykHk c Vokjk vuqikr ykHk ds c Vokjs ds fy;s iw th D;w ds iw th vk/kkj ij ii D;w ds iw th ds ij vkj ds iw th dk vkf/kD; i-ii 4 13]000 3 14]500 2 16]000 52]000 39]000 26]000 & 4]500 6]000 3 1]500 2 3]000 4]500 3]000 tuojh 14 ds fy, Hkqxrku dh ;kstuk iwath [kkrs dk 'ks"k ?kVk;k _.k (ii) ekpZ esa miyC/k jksdM+ ds forj.k dh ;kstuk fooj.k Qjojh ekg ds vUr esa iw th [kkrs dk 'ks"k (A) ykHkkykHk vuqikr iw th@ykHk Hkqxrku vuqikr vkj ds iw th ds vk/kkj ij ykHk c Vokjs ds fy;s iw th (B) i ih ,oa D;w ds iwath dk vkf/kU; A-B i ykHk caVokjk vuqikr iw th@ykHk c Vokjk vuqikr ih ds iw th dks vk/kkj ekurs gq, ykHk c Vokjs ds fy;s iwath D;w ds iwt h ds ij vkj ds iwt h dk vkf/kU; i-ii The Institute of Chartered Accountants of India & & 3]000 & ih ` D;w ` vkj ` 52,000 40,500 52,000 4 3 4 13,000 13,500 13,000 40,000 30,000 20,000 12,000 10,500 4 3 3,000 3,500 & & & 12,000 9,000 & & 1,500 iz'ui=&5 : mPp ys[kkadu Hkqxrku 1,500 (C) vkf/kD; iw th dk 'ks"k I-C Hkqxrku (D) ` 21,000 cdk;k 'ks"k A C D cdk;k jksdM+ Hkqxrku 89,300&22,500 = 66,800 bZ dqy Hkqxrku 89,000 l + n + v gkfu v&ii 9 & 1500 12,000 12,000 9,000 9,000 & & & 40,000 30,000 20]000 29,689 22,267 14,844 41,689 32,767 14,844 10,311 7,733 5,156 iz'u 3 (A) 1 vizSy] 2013 dks tsM fy- ds ikl ` 100 okys 25,000] 10% okys _.k i= gSaA ftudk 'kks/ku 31 ekpZ 2014 dks 1 vizSy 2013 dh gksxkA 3,000 Lo;a ds _.ki= tks ` 98 dh vkSlr ewY; ij ; fd;s x;s Fks rFkk 8% LVkd ftldk vafdr ewY; ` 22 yk[k gS dk ` 24 yk[k dk flfdax Q.M izfrfuf/kRo djrk gSA flafdax dks"k dh lkykuk fd'r ` 90,000 gSA 31 ekpZ 2014 dks fofu;ksx ` 97 dh nj ls olwy gq;s ,oa _.ki=ksa dk 'kks/ku fd;k (B) x;k FkkA 31 ekpZ 2014 ds vUr esa fuEufyf[kr [kkrs cukb;s % i 10% _.ki= [kkrk ii _.ki= 'kks/ku flafdax dks k [kkrkA iii vko';d f ;kRed fVIi.kh fn[kkb;sA 8 vad v dEiuh ,d 2]00]000 lerk va'kksa tks ` 10 okys gSa ftudk fuxZeu ` 2 izfr va'k izhfe;e ij fd;k tk jgk ds fy;s ,d lkoZtfud fuxZeu djrh gSA lEiw.kZ va'kksa dk vfHkxksiu ,y] ,e] ,u] vks] dEiuh }kjk 4%3%2%1 ds vk/kkj ij LFkk;h rFkk n`<+ vfHkxksiu dze'k% 5,000, 4,000, 2,000 ,oa 2,000 va'kksa dk gSA dEiuh dks 1]50]000 va'kksa n`<+ vfHkxksiu dks NksM+dj vkosnu i= izkIr gq;sA mDr vkosnu i=ksa ls dze'k% 55,000] 40,000] 42,000 ,oa 6,000 dk ,y-] ,e-] ,u-] vks- ds i{k esa fpfUgr fd;k x;kA ;g ekurs gq;s fd fdlh O;fDrxr vfHkxksid dks vfHkxksiu dk ykHk ugha fn;k gS] ds vk/kkj ij izR;sd vfHkxksid dk fy;s x;s va'kksa ds vk/kkj ij nkf;Ro dh x.kuk dhft;sA 8 vad The Institute of Chartered Accountants of India 10 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 m kj (A) 10% _.ki= [kkrk fnukad forj.k 31-03-2014 Lo;a ds _.ki= cSad [kkrs dk ` fnukad fooj.k 3]00]000 01-04-2013 'ks"k vkxs ys x;s 22]00]000 25]00]000 _.ki= 'kks/ku flafdax dks"k [kkrk fnukad forj.k jkf'k fnukad fooj.k 31-03-2014 lkekU; lap; dk 27]30]000 01-04-2013 'ks"k vkxs ys x;s uksV~l nsf[k;s 31-03-2014 ykHk ,oa gkfu 31-03-2014 [kkrs ls flafdax dks"k esa C;kt ls uksV~l&3 31-03-2014 Lo;a ds _.ki= ls uksV~l&4 31-03-2014 8% LVkd ls ykHk uksV~l&5 27]30]000 fdz;kRed uksV~l % 1 1 vizSy 2013 dks jgfr;k 1 vizSy 2013 dks flafdax dks"k dk 'ks"k ?kVk;k % Lo;a ds _.ki= 8% LVkWd 2 8% LVkWd dk fo ; ewY; LVkWd dh la[;k = ` 22 yk[k@` 100 = 22,000 la[;k fodz; ewY; = 22,000 ` 97 = ` 21]34]000 3 flafdax dks"k [kkrk dks C;kt dszfMV 8% LVkWd ij C;kt 22 yk[k 8@100 Lo;a ds _.ki= ij C;kt 3,000 100 10/100 ` 25]00]000 25]00]000 jkf'k 24]00]000 90]000 2]06]000 6,000 28]000 27]30]000 ` 24]00]000 2,94]000 21]06]000 1,76,000 30]000 2]06]000 The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 4 Lo;a ds _.ki= la[;k fnukad fooj.k ` 11 fnukad fooj.k ` 01-04-13 'ks"k vkxs yk;s dk 2,94,000 31-03-14 10% _.ki= [kkrs 3]00]000 ls 31-03-14 flafdax dks"k [kkrs 6,000 dk 3]00]000 5 3]00]000 8% LVkWd [kkrk fnukad ` fooj.k fnukad ` fooj.k vkxs yk;s 21]06]000 31-03-14 cSad [kkrs ls dk uksV~l&2 31-03-14 flafdax dks"k [kkrs dk ykHk 28]000 01-04-13 'ks"k 21]34]000 (B) 21]34]000 21]34]000 uksV % _.k 'kks/ku flafdax dks"k dk 'ks"k ukfeuy ewY; 'kks/kuh; _.ki= ls vf/kd gSA 'kks/kuh; _.ki= ds cjkcj jkf'k lkekU; lap; [kkrs essa gLrkUrj.k dh tks fd ` 25]00]000 gS rFkk vfrfjDr ` 2,30,000 iw th lap; [kkrs esa gLrkUrj.k fd;k x;kA ;g ekurs gq;s fd ;g ykHk fofu;ksx ds ewY; esa o`f) rFkk tks lkekU; :i ls iV~Vsnkrk dks nkf;Ro Hkqxrku gksrk gS mlds le>kSrs ls izkIr gqbZ gSA izR;sd vfHkxksid ds nkf;Roksa dh x.kuk ;g ekU;rk ds lkFk fd LFkkbZ n`<+ vfHkxksiu dk ykHk O;fDrxr vfHkxksid dks ugha fn;k tk;xkA fooj.k ,y ldy vfHkxksiu 80]000 ?kVk;k % fpfUgr vkosnu 55]000 i= n`<+ vfHkxksiu jfgr 'ks"k ?kVk;k % ,u- ds vkf/kD; dks ,e] ,u] vks dks 4%3%1 vkoaVu fd;k va'kksa dh la[;k ,e ,u vks dqy 60]000 40]000 20]000 2]00]000 40]000 42]000 8]000 1]45]000 25]000 20]000 2]000 12]000 55,000 1,000 750 2,000 250 & The Institute of Chartered Accountants of India 12 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 24]000 13]850 3,600 1,350 15,000 11]750 55]000 18]00 18]000 37,000 3,600 9,950 450 12,500 & 9,500 37,000 5,000 4,000 2,000 2,000 13,000 20]000 ?kVk;k % ,u ds vkf/kD; dks ,y] ,e] vks] dks 4%3%1 esa 5]400 & 3]600 16,800 1,800 'kq) nkf;Ro 19]250 7,200 'ks"k ?kVk;k % vfpfUgr vkosnu i= n`<+ vfHkxksiu dks 'kkfey dj 16]500 2,000 11]500 50]000 & ckaVk 4%3%1 vkoaVu fd;k 'ks'k tksM+k % n`<+ vfHkxksiu 'kq) nkf;Ro f ;kRed fVIi.kh fooj.k turk ls izkIr vkosnu i= tksM+k % n`<+ vfHkxksiu dqy vkosnu i= ?kVk;k fpfUgr vkosnu i= n`<+ vfHkxksiu dks 'kkfey djrs gq;s vfpfUgr vkosnu i= va'kksa dh la[;k 1]50]000 13]000 1]63]000 1]45]000 18]000 iz'u 4 ih fy- ,oa D;w fy- vkVks iqtksZa Components dk O;kikj pykrs gSaA nksuksa dEifUk;ksa us ` 10 okys 1]00]000 va'kksa ftldh dher ` 10]00]000 gS] ds vf/kd`r iw th }kjk ,dhdj.k dj ih D;w dEiuh cukus dk fu.kZ; fy;kA 31]03]2014 dks vkfFkZd&fpV~Bk fuEu izdkj gSA ih fyfeVsM 31-03-2014 dks vkfFkZd&fpV~Bk fooj.k I lerk ,oa nkf;Ro 1- va'k/kkfj;ksa dk dks"k (A) va'k iw th (B) vkj{k.k ,oa vkf/kD; ykHk&gkfu [kkrk The Institute of Chartered Accountants of India va'kksa dh la[;k 1]40]000 30]000 iz'ui=&5 : mPp ys[kkadu 13 2- xSj pkyw nkf;Ro 8% lqjf{kr _.ki= 3- pkyw nkf;Ro O;kikfjd ns; 1]10]000 54]000 3]34]000 ;ksx II lEifRr;k 1- xSj pkyw lEifRr;k (A) LFkk;h lEifRr;k gzkl ?kVkdj Hkou dh ykxr gzkl ?kVkdj Iyk.V ,oa e'khu dh ykxr 2- pkyw lEifRr;k (A) jgfr;k ;k LdU/k (B) O;kikfjd izkI; (C) jksdM+ ,oa cSad 1,00,000 25]000 1]35]000 44]000 30]000 ;ksx 3]34]000 D;w fyfeVsM 31-03-2014 dks vkfFkZd&fpV~Bk fooj.k I va'kksa dh la[;k lerk ,oa nkf;Ro 1- va'k/kkjh dks"k (A) va'k iw th (B) vkj{k.k ,oa vkf/kD; lkekU; vkj{k.k ykHk&gkfu [kkrk 2- pkyw nkf;Ro O;kikfjd ns; 2]50]000 1]20]000 35]000 1,40,000 ;ksx II lEifRr;k 1- xSj pkyw lEifRr;k (A) LFkk;h lEifRr;k gzkl ?kVkdj Hkou dk ewY; The Institute of Chartered Accountants of India 5]45]000 1]90]000 14 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 2- 80]000 gzkl ?kVkdj Iyk.V ,oa e'khu dk ewY; gzkl ?kVkdj QuhZpj ,oa fQDllZ dk ewY; pkyw lEif k;k (A) jgfr;k ;k LdU/k (B) O;kikfjd izkfIr;ka (C) jksdM+ ,oa cSad 25]000 50]000 1]42]000 58]000 ;ksx 5]45]000 enksa dk dqN vioknksa dks NksM+dj lEifRr;k ,oa nkf;Roksa dk gLrkUrj.k iqLrd ewY;ksa esa fd;k x;k gSA ftUgsa uhps fn;k x;k gS % i ih fy- [;kfr ewY; 50]000 rFkk D;w fy- [;kfr oFkZ ` 1,50,000 FkkA ii D;w fy- ds QuhZpj ,oa fQDllZ dk ewY;kadu ` 35]000 esa fd;k x;kA iii ih fy- ds nsunkjksa ls iw.kZ olwyh dh x;h rFkk ih fy- ds cSad 'ks"k dk fuLrkjd }kjk j[kk x;k rFkk ysunkjksa ds Hkqxrku ds fy;s iz;ksx fd;k x;kA iv ih fy- ds _.ki=ksa dk foekspu ih D;w fy- ds 8% _.ki=ksa 10% izhfe;e ij fuxZeu dj fd;k x;kA vkidks djuk gS& i vki orZeku dEiuh ds va'k/kkfj;ksa dks ih D;w fy- ds va'kksa dks fdl vk/kkj ij leewY; ij fuxZeu djsaxs] dh x.kuk djsaA ii lafoy;u ls iw.kZ gksus ij 1 vizSy 2014 dks ih D;w dEiuh dk vkfFkZd fpV~Bk cukb;sA iii ih fy- ds iqLrdksa esa iqLrdksa ds cUn gksus ij cSad lfgr tuZy ys[ks dhft;sA 16 vad m kj izfrQy ; dh x.kuk fooj.k ih fyD;w fylEifRr;k tks yh xbZa [;kfr Hkou Iyk.V ,oa e'khujh QuhZpj ,oa fQDlplZ LdU/k The Institute of Chartered Accountants of India 50]000 1]50]000 1]00]000 1]90]000 25]000 80]000 & 35]000 1]35]000 50]000 iz'ui=&5 : mPp ys[kkadu 15 & & 1]42]000 3]10]000 7]05]000 1,21,000 & & 1]40]000 1]89]000 5]65]000 18]900 5]6]500 uksV~l la[;k jkf'k ` 1 7]54]000 2 11]000 3 1]10]000 O;kikfjd izkfIr;k jkssdM+ cSad esa ?kVk;k % nkf;Ro tks fy;k x;k 8% _.k i= O;kikfjd ns; 'kq) lEifRr izkIr ` 10 okys ih D;w fy- ds va'kksa ds fuxZeu ls lUrq"V fd;k 58]000 ih D;w fyfeVsM 1 vizSy 2014 dks vkfFkZd fpV~Bk fooj.k I lerk ,oa nkf;Ro 1- va'k/kkjh dks"k (A) va'k iw th (B) lap; ,oa vkf/kD; 2- xSj pkyw nkf;Ro (A) nh?kZdkyhu m/kkj 3- xSj pkyw nkf;Ro (A) O;kikfjd ns; 1]40]000 10]15]000 ;ksx II lEifRr;k 1- xSj pkyw lEifRr;k (A) LFkk;h lEifRr;k ewrZ vewrZ 2- xSj pkyw lEifRr;k (A) LdU/k [k O;kikfjd izkI; x cSad esa jksdM+ 4 5 2]00]000 1]85]000 1]42]000 58]000 ;ksx The Institute of Chartered Accountants of India 4]30]000 10]15]000 16 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 ys[kkadu fVIif.k;k ` 1- 234- va'k iw th vf/kd`r 1]00]000 va'k ` 10 izfr va'k fuxZfer vk;kfrr ,oa Hkqxrku ` 10 izfrva'k ds 75]400 va'k mijksDr va'k fcuk Hkqxrku ds iw.kZnRr :i ls lafoy;u ;kstuk ds rgr fuxZfer fd;s x;s gSaA lap; ,oa vkf/kD; izfrHkwfr izhfe;e [kkrk nh?kZdkyhu m/kkj 8% _.ki= ewrZ LFkk;h lEifRr;k Hkou ih fyfeVsM 1]00]000 D;w fyfeVsM 1]90]000 Iyk.V ,oa e'khujh 25]000 ih fyfeVsM 80]000 D;w fyfeVsM QuhZpj ,oa fQDplZ D;w fy- 10]00]000 7]54]000 11]000 1]10]000 2]90]000 1]05]000 35]000 4]30]000 5- vewrZ lEifRr;k [;kfr ih fyD;w fy- 50]000 1]50]000 2]00]000 f ;kRed uksV~l izfrHkwfr izhfe;e dh x.kuk ih D;w fy- }kjk 10 izfr'kr izhfe;e ij ih fy- ds orZeku _.ki=/kkfj;ksa dks _.ki= fuxZeu fd;k izfrHkwfr izhfe;e = 1]10]000 10% = ` 11]000 The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 17 ih fyfeVsM dh iqLrdksa esa tuZy ys[ks ` fooj.k 1 2- 3- 4- 5- 6- 7- olwyh [kkrk MsfcV Hkou [kkrs dk Iyk.V ,oa e'khujh [kkrs dk LdU/k [kkrs dk O;kikfjd izkI; [kkrs dk jksdM+ dks NksM+dj lEiw.kZ lEifRr dks olwyh [kkrs esa gLrkUrj.k djus ij 8% _.ki= [kkrk MsfcV O;kikfjd ns; MsfcV olwyh [kkrs dk lEiw.kZ nkf;Ro dks olwyh [kkrs esa gLrkUrj.k djus ij lerk va'kiw th MsfcV ykHk ,oa gkfu [kkrk MsfcV lerk va'k/kkjh [kkrk lerk dks lerk va'k/kkfj;ksa esa gLrkUrj.k djus ij ih D;w fyMsfcV olwyh [kkrs dk ; izfrQy M~;w gksus ij ` 3]04]000 & & & & & 1]00]000 25]000 1]35]000 44]000 1]10]000 54]000 1]64]000 1]40]000 30]000 1]70]000 1]89]000 1]89]000 cSad [kkrk MsfcV olwyh [kkrs dk O;kikfjd nsunkfj;k ls lEiw.kZ jkf'k udn izkIr gqbZa 44]000 olwyh [kkrk cSad [kkrs dk O;kikfjd ysunkj dks Hkqxrku 54]000 MsfcV ih D;w fy- ds va'k MsfcV ih D;w fy- dk ih D;w fy- ds va'kksa dks ; izfrQy ds :i esa izkIr fd;k The Institute of Chartered Accountants of India 44]000 54]000 1]89]000 1]89]000 18 8- 9- b.VjehfM,V (IPC) ijh{kk % ebZ 2014 olwyh [kkrk 'ks"k jkf'k MsfcV lerk va'k/kkjh [kkrk olwyh [kkrs ds ykHk dks lerk va'k/kkfj;ksa ds [kkrs esa gLrkUrj.k djus ij lerk va'k/kkjh [kkrk ih D;w fy- ds va'k cSad [kkrs va'k/kkfj;ksa dk vfUre Hkqxrku MsfcV 39]000 39]000 2]09]000 1]89]000 20]000 iz'u 5 (a) (b) t; bySDV kWfud dEiuh vius [kkrs nksgjk [kkrk iz.kkyh ds vk/kkj ij j[krh gSA blus fu.kZ; fy;k fd iqjkus Iyk.V ds LFkku ij u;k Iyk.V izfrLFkkfir fd;k tk;sA 2004 esa tc Iyk.V yxk;k x;k Fkk mldh ykxr ` 75 yk[k Fkh ftlesa lkexzh] Je rFkk mifjO;; 4%4%2 ds vk/kkj ij FksA ;g vuqeku Kkr gS fd lkexzh dh ykxr 250% o`f) rFkk Je dh ykxr esa 200% o`f) gksxh rFkk lkexzh] Je ,oa mifjO;; ds feJ.k esa ifjorZu dj 5%4%4 gksxkA u;s Iyk.V dh ykxr ` 250 yk[k gSA ` 38 yk[k dk vfrfjDr lkexzh u;s Iyk.V esa iz;ksx dh xbZA iqjkus Iyk.V dk dckM+ ` 15 yk[k esa cspk x;k FkkA vkidks x.kuk djuh gS % (A) iw thdj.k dh tkus okyh jkf'kA (B) vkxe esa pktZ dh xbZ jkf'kA vko';d [kkrs fdz;kRed fVIi.kh esa cuk;s tk;saA 8 vad XYZ eSjhu chek fy- ds 31 ekpZ 2014 ds vUr esa nh xbZ lwpuk ls fuEu cukb;s % i 'kq) izhfe;e dek;k ii fd;s x;s nkos 'kq) fooj.k izhfe;e izkIr 01-04-2013 dks izhfe;e izkI; 31-03-2014 dks izhfe;e izkI; izhfe;e Hkqxrku izhfe;e Hkqxrku ;ksX; 01-04-2013 izhfe;e Hkqxrku ;ksX; 31-03-2014 The Institute of Chartered Accountants of India izR;{k O;kikj iquchZek 92]00]000 7]86]000 4]59]000 37]000 3]94]000 33]000 & & & 6]36]000 28]000 20]000 iz'ui=&5 : mPp ys[kkadu nkos Hkqxrku nkos Hkqxrku nkos Hkqxrku nkos izkIr 01-04-2013 31-03-2014 19 73]00]000 94]000 12]000 & & & dks izkIr nkos dks izkIr nkos 16]000 1]01]000 ;ksX; 01-04-2013 dks ;ksX; 31-03-2014 5]80]000 2]10]000 42]000 39]000 8 vad m kj (a) t; bySDV kWfud dEiuh fooj.k lkexzh Je mifjO;; iqjkuk vuqikr iqjkus Iyk.V dh ykxr yk[k 4 4 2 o`f) % 30 250% 30 200% 15 75 orZeku ykxr yk[k esa 75 60 60 u;k vuqikr 5 4 4 195 iw thdj.k dh tkus okyh jkf'k fooj.k ` yk[k esa u;s Iyk.V dh ykxr tksM+k % iz;ksx dh xbZ lkexzh dh ykxr 250 38 ?kVk;k % Iyk.V dh izfrLFkkfir orZeku ykxr vuqekfur iwath r dh xbZ jkf'k 258 (195) 93 jktLo ls olwy jkf'k fooj.k izfrLFkkiu dh orZeku vuqekfur ykxr ?kVk;k % dckM+ ds fo ; ls udn ?kVk;k % lkexzh iz;ksx* vk;xr esa yxkbZ x;h jkf'k * ` yk[k esa 195 15 38 142 It is assumed that materials worth ` 38 lakhs, used in the construction of the new plant, are taken out from the old plant. The Institute of Chartered Accountants of India 20 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 f ;kRed fVIif.k;k % Iyk.V [kkrk ` fooj.k fooj.k 75 'ks"k vkxs ys x;s ls 'ks"k vkxs yk;s cSad [kkrs dk 250&195 izfrLFkkiu [kkrs dk Ykk[k ` esa ` 168 55 38 168 168 ;g ekuk x;k gS fd u;s IykaV ds fuekZ.k esa iz;qDr ` 38 yk[k dh lkexzh dks iqjkus IykaV ls fy;k x;k gSA izfrLFkkiu [kkrk Ykk[k ` esa ` fooj.k ` fooj.k 195 cSad [kkrs ls Iyk.V [kkrs ls vkxe [kkrs ls (B) 142 195 cSad [kkrs dk 195 15 38 uksV % ;g uksV djuk vko';d gS fd fctyh vf/kfu;e 2003 nksgjk [kkrk iz.kkyh esa ij vk/kkfjr izfrLFkkiu ys[kkadu ls Mhy ugha djrkA XYZ eSjhu chek fy- dh iqLrdksa esa fooj.k I vftZr x;k 'kq) izhfe;e izR;{k O;kikj ls izkIr izhfe;e tksM+k % 31-03-2014 dks izkI; ?kVk;k % 01-04-2013 dks izkI; mi&;ksx (A) iquchZek Lohdkj ij izhfe;e tksM+k % 31-03-2014 dks izkI; ?kVk;k % 01-04-2014 dks izkI; mi&;ksx (B) The Institute of Chartered Accountants of India jkf'k ` 92]00-000 3]94]000 4]59]000 91]35]000 7]86]000 33]000 37]000 7]82]000 iz'ui=&5 : mPp ys[kkadu iquchZek izhfe;e NksM+k tksM+k % 31-03-2014 dks ns; ?kVk;k % 01-04-2014 dks ns; mi&;ksx (C) vftZr izhfe;e A + B + C II 'kq) izhfe;e fuiVkjk izR;{k O;kikj dk nkok Hkqxrku tksM+k % 31-03-2014 dks vnRr ?kVk;k % 01-04-2013 dks vnRr mi&;ksx (A) iquchZek nkos tksM+k %& 31-03-2014 ij vnRr ?kVk;k %& 01-04-2013 ij vnRr mi&;ksx (B) iquchZek ls izkIr nkos tksM+k %& 31-03-2014 dks vnRr ?kVk;k %& 01-04-2013 dks vnRr mi&;ksx (C) 'kq) izhfe;e fuiVkjk A + B + C 21 6]36]000 20]000 28]000 6]28]000 92]89]000 73]00]000 1]01]000 94]000 73]07]000 5]80]000 12]000 16,000 5]76]000 2]10]000 39]000 42]000 20]7]000 76]76]000 iz'u 6 (a) fuEu dEiuh dks lek;ksftr vFkok lq/kkjus ds fy, ,d dEiuh ds Lora= 'kk[kk ds iqLrdksa esa vko';d tuZy ys[ks dhft,A i eq[; dk;kZYk; ds }kjk 'kk[kk ds vk; ds fy;s ` 2]800 vkoafVr fd;k ijUrq mDr dk ys[kk 'kk[kk dh iqLrdksa esa ugha fd;k x;kA ii lafnX/k _.kksa ds fy;s lap; ftldk ys[kk eq[; dk;kZy; }kjk j[kk tkrk gS ftldk iwoZ esa izko/kku ugha fd;k ` 1,000A iii 'kk[kk esa eq[; dk;kZy; ds eSustj dks ` 3]000 osru Hkqxrku fd;k ijUrq mDr dk ys[kk 'kk[kk [kkrs ds osru [kkrs esa MsfcV fd;k x;kA The Institute of Chartered Accountants of India 22 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 vU; 'kk[kk ds rjQ ls 'kk[kk us ` 5]000 ds ;k=k O;; dk fuiVkjk fd;k ijUrq 'kk[kk ds iqLrdksa esa ys[kk ugha fd;k x;kA v [kkrk dh lek/kku frfFk ij 'kk[kk dk;kZy; }kjk Hksts x;s ` 1]50]000 eq[; dk;kZy; }kjk izkIr ugha fd, x,A vi 'kk[kk esa 'kk[kk dks eq[; dk;kZy; O;; ds :i esa vkoafVr 75]000 'kk[kk }kjk ys[kk ugha fd;k x;kA vii eq[; dk;kZy; us 'kk[kk ds ,d xzkgd ls Lo;a izR;{k :i ls 30]000 laxzg fd;s ijUrq 'kk[kk dks ;g lwpuk dsoy vHkh izkIr gqbZ gSA viii lek/kku fooj.k cukus esa fnukad rd ` 10]000 dk eky eq[; dk;kZy; ls Hkstk x;k Fkk izkIr ugha gqvk gSA ;g eky ckn esa izkIr gqvk gSA 8 vad P foHkkx us S foHkkx dks ykxr ij 25% ykHk ysdj eky cspk rFkk foHkkx Q dks 15% ykxr ij ykHk ysdj cspkA S foHkkx us P ,oa Q foHkkx dks e'k% 20% ,oa 30% fc h ij ykHk ysdj cspkA foHkkx Q us P ,oa S foHkkx dks e'k% 20% ,oa 10% ykxr ij YkkHk ysdj cspkA 'kk[kk izcU/kd dks foHkkxh; fc h ds xSj olwy ykHk dks gVkrs gq;s 'kq) ykHk ij 10% deh'ku fn;k tkrk gSA foHkkxh; ykHk eSustj ds deh'ku ds ckn ijUrq u olwy gq;s ykHk lek;kstu ds iwoZ fuEu gSA iv (B) ` P foHkkx 90]000 S foHkkx 60]000 Q foHkkx 45]000 fofHkUUk foHkkxksa esa o"kZ ds vUr esa j[kk jgfr;k fuEu gSA foHkkx P Q S & 18]000 14]000 S gLrkUrj.k 48]000 & 38]000 Q ls gLrkUrj.k 12]000 8]000 & P ls gLrkUrj.k eSustj deh'ku dks pktZ djus ds ckn foHkkxksa dk lgh ykHk dh x.kuk dhft;sA 8 vad The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 23 m kj (a) 'kk[kk dh iqLrdsa tuZy ys[ks i. ii. iii. iv. v. vi. fooj.k MsfcV jkf'k eq[; dk;kZy; [kkrk MsfcV 2]800 vk; [kkrk dk eq[; dk;kZy; }kjk vkoafVr vk; dks iwoZ esa ugha fn[kk;k x;k ftldk ys[kk vc fd;k x;k lafnX/k _.kksa ds fy, lap; MsfcV eq[;k dk;kZy; [kkrs dk iwoZ esa lafnX/k _.kksa ds fy;s lap; dk izko/kku ugha fd;k vc fd;k x;k 1]000 eq[; dk;kZy; [kkrk MsfcV osru [kkrs dk osru ds fy;s lq/kkj tks eq[; dk;kZy; ds rjQ ls Hkqxrku eq[; dk;kZy; [kkrk MsfcV jksdM+ [kkrs dk nwljs 'kk[kk esa O;; 'kkfey vc iqLrdksa esa 'kkfey ftls fjdkMZ ugha fd;k x;k 'kk[kk ds iqLrdksa esa dksbZ ys[kk dh vko';drk ugha gSA O;; [kkrk MsfcV eq[; dk;kZy; [kkrk dk eq[; dk;kZy; }kjk vkoafVr O;;ksa dk ys[kkadu fd;k x;k sfMV jkf'k 2]800 3]000 The Institute of Chartered Accountants of India 1]000 3]000 5]000 5]000 75]000 75]000 24 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 30]000 vii. (B) eq[; dk;kZy; [kkrk MsfcV nsunkj [kkrs dk eq[; dk;kZy; }kjk izR;{k :i ls nsunkj ls laxzg fd;s x;s O;;ksa ds lek;kstu dk ys[kk eky ekxZ esa [kkrk MsfcV viii. eq[; dk;kZy; [kkrk dk eq[; dk;kZy; }kjk Hkstk x;k eky vHkh Hkh ekxZ esa foHkkxksa ds lgh ykHkksa dh x.kuk 30]000 10]000 10]000 ?kVk;k eSustj ?kVk;k eSustj % jgfr;k ij u olwy gqvk ykHk W.N deh'ku ds iwoZ ykHk % 10% eSustj deh'ku deh'ku ds i'pkr~ lgh ykHk foHkkx S 60]000 6]777 66]667 21]000 foHkkx Q 45]000 5]000 50]000 2]727 94]574 45]667 47]273 9]457 4]567 4]727 85]117 eSustj ds deh'ku ds ckn ykHk tksM+k % eSustj deh'ku 1@9 fooj.k P 90]000 10]000 1]00]000 5]426 41]100 42]546 f ;kRed fVIi.kh fooj.k P (`) foHkkx S (`) foHkkx Q (`) ;ksx (`) u olwy gqvk ykHk fuEu gS fooj.k P foHkkx S foHkkx Q & 25@125 18]000 15@115 14000 5]426 = 3]600 = 1]826 20@100 48]000 & 30@100 38]000 21]000 = 9]600 = 11]400 10@110 8]000 & 2]727 20@120 12]000 = 2]000 = 727 The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 25 iz'u 7 fuEufyf[kr esa ls dksbZ pkj dk m kj nhft,A (A) vkfFkZd&fpV~Bk frfFk ij iqu% _.k [kkrk O;oLFkk ls ckgj vO;ofLFkr FkkA [kkrksa dks lafnX/k lEifRr ds :i esa oxhZd`r fd;k x;k 3 o"kZ ls vf/kd [kkrksa dk fooj.k fuEu gSA vnRr 7]24]000 bZ lh th lh }kjk lqjf{kr 30% vnRr dk ` 1]50]000 rd izfrHkwfr dk ewY; 2]25]000 _.k dks xzk.V Loh r djus dh frfFk ij ewY;kadu 1]75]000 vkfFkZd&fpV~Bk frfFk olwyh ewY; vk/kkj ij (B) (C) (D) ykxw nj ds vk/kkj ij cSad }kjk vko';d izko/kkuksa dh x.kuk dhft,A dEiuh vf/kfu;e dh vuqlwph VI ds vuqlkj vkfFkZd&fpV~Bksa esa fuEu ysunsuksa dks fdl 'kh"kZ esa oxhZ r fd;k tk;xkA i iw th fuxZeu ij vfrfjDr vkosnu i= ls izkIr jkf'kA ii va'k fodYi vnRr [kkrkA iii espksMZ iw.kZ _.ki=ksa dh cdk;k jkf'k ,oa mlesa mikftZr C;ktA iv va'kksa ij vk;kfpr u ekaxh xbZ nkf;Ro ,oa vU; vkaf'kd Hkqxrku fuos'kA v vn k ;kpuk vi fodkl ds rgr vewrZ lEifRr;k A vii va'k okj.V ds rgr izkIr jkf'kA viii ifjiDo gq;s nh?kZdkyhu foRrh; iV~Vk nkf;Ro Obligation ys[kkadu ekun.M 12 ds vuqlkj mijksDr rhu fLFkfr;ksa esa ljdkjh vuqnku xzk.V okilh ds mipkj crkb;s] tks fuEu gSa % i tc ljdkjh vuqnku jktLo ls lEcfU/kr gksA ii tc ljdkjh vuqnku fdlh fo'ks"k LFkk;h lEifRr ls lEcfU/kr gksA iii ljdkjh vuqnku izorZdh; va'knku izd`fr dh gksA W us vius izos'k ds le; vius vU; lk>snkjksa dks izhfe;e bl 'krZ esa Hkqxrku fd;k fd ikap o"kZ ds igys QeZ dk fo?kVu ugha fd;k tk;sxkA QeZ dks rhu o"kZ ds ckn fo?kfVr gks xbZA W us izhfe;e okilh dk nkok fd;k gSA The Institute of Chartered Accountants of India 26 (e) b.VjehfM,V (IPC) ijh{kk % ebZ 2014 i izhfe;e okilh ds x.kuk ds fy, ekunaM dh lwph ii fdlh nks 'krks dh lwph cuk;sa ftlesa okilh dk nkok ugha mRiUu gksrk gSA la;qDr LdU/k dEifu;ksa }kjk vius va'kksa iqu% okilh ds fy, iwjh dh tkus okyh pkj 'krs crkb;sA 4 4 = 16 vad m kj (A) cSad }kjk fd;s tkus okys izko/kkuksa dh x.kuk ` lafnX/k lEifRr;ksa 3 o"kZ ls rd dk vnRr ewY; ?kVk;k % izfrHkwfr dk ewY; bZ lh th lh doj dks 'kkfey u djrs gq, mi&;ksx ?kVk;k % bZ lh th lh doj vf/kdRke 1]50]000 rd vlqjf{kr Hkkx izko/kku % vlqjf{kr Hkkx dk 100% dh nj ls 3]99]000 lqjf{kr Hkkx 1]75]000 dk 40% dh nj ls dqy izko/kku (B) 7]24]000 1]75]000 5]49]000 1]50]000 3]99]000 3]99]000 70]000 4]69]000 dEiuh vf/kfu;e 1956 ds vk/kkj ij vuqlwfpr VI ds vuqlkj fuEufyf[kr [kkrksa ds oxhZdj.k dk izLrqrhdj.k - la[kkrs i fuxZfer iw th ls vf/kd vkosnu i= jkf'k izkIr ii va'k fodYi vnRr [kkrk iii Hkqxrku u fd;k x;k ifjiD; _.ki= ,oa blesa mikftZr C;kt iv va'kksa ij v;kfpr nkf;Ro ,oa va'kr% Hkqxrku fofu;ksx v v;kfpr ekax vi fodkl ds v/khu vewrZ lEifRr;k vii va'k okj.V ij jkf'k izkIr viii ifjiDo gsrq nh?kZdkyhu foRrh; iV~Vk nkf;Ro Obligation The Institute of Chartered Accountants of India ensa vU; pkyw nkf;Ro lap; ,oa vkf/kD; vU; pkyw nkf;Ro vkdfLed nkf;Ro ,oa ok;nk ok;nk dks iznku djus rd va'k iwath LFkk;h lEifRr;ka va'k/kkfj;ksa dk dks"k nh?kZdkyhu m/kkj iz'ui=&5 : mPp ys[kkadu (C) (D) (E) 27 ys[kkadu ekun.M 12 ds vuqlkj ljdkjh vuqnku ds okilh dk mipkj fuEufyf[kr fu;eksa ij vk/kkfjr gSA (a) tc ljdkjh vuqnku jktLo ls lEcfU/kr gSA i okilh dh jkf'k dks igys vuqnku ds laca/k esa 'ks"k fdlh vifj'kksf/kr vkLFkfxr sfMV ds fo#) lek;ksftr fd;k tkrk gSA ii bl ckjs esa okilh ;ksX; jkf'k] ,slh fdlh ,slh vkLFkfxr sfMV ls vf/kd ;k dksbZ vkLFkfxr sfMV miyC/k ugha gS rc jkf'k ykHk vkSj gkfu fooj.k ls rRdky izHkkfjr dh tkrh gSA (b) tc ljdkjh vuqnku fdlh fof'k"V LFkk;h lEifRr ls lEcfU/kr gks& i okilh dh jkf'k lEifRr ds ewY; esa o`f) djsxh vuqnku izkIr ds le;] lEif k dk ewY; okilh vuqnku ds cjkcj de dj fn;k tk;sxkA ii ;fn vuqnku izkIr djus ds le; jkf'k dk vkLFkfxr vuqnku [kkrs esa sfMV fd;k x;k Fkk rks igys vkLFkfxr [kkrs dks okilh ds cjkcj igys de fd;k tk;sxk ,oa dksbZ Hkh okilh dk vkf/kD; iw th lap; dks de dj nsxkA (C) tc ljdkjh vuqnku izorZdh; va'knku dh izd`fr dh gksA iw th lap; dks vuqnku okilh jkf'k ds cjkcj de dj fn;k tk;sxkA tc le; lhek [kRe gksus ls iwoZ QeZ dk fo?kVu gks tkrk gS rks W ftldks izhfe;e Hkqxrku ij izos'k fn;k x;k Fkk dks iqu% Hkqxrku@okilh djuh gksxh okilh dh jkf'k ds x.kuk dk ekinaM % i izos'k ds le; 'krsZa r; FkhaA ii ftl le; ds fy;s lgefr Fkh QeZ dk lekiu ;k fo?kVu ugha fd;k tk;sxkA iii r; lhek ds vUnj QeZ dk vfLrRo cuk FkkA okilh dk nkok mRiUu ugha gksrk gSA ;fn fuEu mRiUu gksrk gSA i lk>snkj ds e`R;q gksus ds dkj.k fo?kVuA ii W }kjk nqjkpj.k ds dkj.k QeZ dk fo?kVuA iii fo?kVu ,sls vuqcU/k ds vuqlkj gqvk gS ftlesa izhfe;e dh okilh ;k bl izdkj dk dksbZ izko/kku u gksA dEiUkh vf/kfu;e 1956 dh /kkjk 77 A izfo"V djds dEifUk;ksa dks vius va'kksa dks iqu% ; djus dh vuqefr fuEu fu;eksa ds iw.kZ gksus ij nh xbZ gSA 1. iqu% ; dks vUrfuZ;eksa esa vf/kd`r fd;k x;k gSA The Institute of Chartered Accountants of India 28 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 2. 3. 4. 5. 6. 7. 8. 9. uksV pkj iqu% ; dks vf/k r djus okyh dEiuh dh lkekU; lHkk esa fo'ks"k izLrko ikl fd;k x;k gksA iqu% ; dEiuh dh dqy iw th ,oa Lora= lap; ds 25% ls vf/kd ugha gksA iqu% ; ds fy;s izLrkfor va'kksa dk iw.kZnRr gksuk pkfg;sA iqu% ; ds mijkUr dEiuh }kjk fy;s x;s _.kksa dk vuqikr dEiuh dh iw th ,oa mlds Lora= lap;ksa ls vf/kd u gksA lsch ds fu;eksa ds vuqlkj iqu% ; va'k lwphc) gksuk pkfg;sA iqu% ; va'k Lora= lap; ds fo#) gksuk ftlesa izfrHkwfr esa izhfe;e 'kkfey gS ;k dksbZ vU; u;k fuxZeu ls ;k fof'k"V izfrHkwfr lsA izR;sd iqu% ; fo'ks"k izLrko ikfjr fd;s tkus dh frfFk ls ckjg ekg Hkhrj iwjk dj fy;k tk;sA iqu% ; djus ls iwoZ jftLV kj vkSj Hkkjrh; izfrHkwfr ,oa fofue; cksMZ SEBI ds ikl 'kks/ku {kerk dh ?kks"k.kk Qkby djk;sxh tSlk fd fu/kkZfjr fd;k x;k gSA % lHkh egRoiw.kZ 'krsZa mijksDr m kj esa nh xbZ gSaA blesa ls iz'u ds eqrkfcd dksbZ 'krksZa dks m kj esa fn;k tk ldrk gSA The Institute of Chartered Accountants of India

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