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

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CA IPCC
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iz u i= &5 % mPp ys[kkadu uoEcj] 2013 dh ijh{kk ds fy, ykxw gksus ;k u ykxw gksus dks n kkZrh mn~?kks k.kk, A- uoEcj] 2013 dh ijh{kk ls ykxw i. xSj&fuxeh; laLFkkvksa ds Lrj&II dk oxhZd`r djus ds vk/kkj esa la'kks/ku gky gh esa dj vads{k.k lhek eas o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj kn~ us xSj&fuxeh; laLFkkvksa ds Lrj&II esa izFke vk/kkj dks ifjofrZr djus dk fu.kZ; fy;k gS] tks fd y?kq ,oa ea>ksys m|ksxksa SME dk fu/kkZj.k muds vko kZd vk/kkj ij 40 yk[k ls c<+kdj ,d djksM+A ;g ICAI }kjk 7 ekpZ] 2013 dks tkjh mn~?kks k.kk ^^xSj&fuxeh; Lrj&II laLFkkuksa dks oxhZd`r djus ds vk/kkj dk Lka'kks/ku** gksxkA ;g la'kksf/kr mn~?kks k.kk 1 vizSy] 2012 ;k blds ckn kq: gksus okys ys[kk o kZ ls ykxw ,oa izHkkoh gksxhA ii. fons kh eqnzk ekSfnzd en vuqokn vUrj [kkrs dk izLrqrhdj.k (FCMITDA) la'kksf/kr vuqlwph VI ds izk:Ik esa dksbZ Hkh iafDr en ^^fons kh eqnzk ekSfnzd en vuqokn vUrj [kkrs (FCMITDA)^^ ds izLrqrhdj.k gsrq mfYyf[kr ugah fd;k x;k gSA vr,o laLFkku dh ifj kn~ us fnukad 24 ls 26 ekpZ] 2013 dks ubZ fnYyh esa vkgwr 324oha cSBd esa fu.kZ; fy;k fd FCMITDA ds MsfcV ,oa sfMV ks k fpV~Bs ds ^^lerk ,oa nkf;Ro^^ i{k esa ^^lap; ,oa vkf/kD;** kh kZd ds vUrxZr i`Fkd iafDr en ds :Ik esa n kkZ, tk,saxsA iii. jksdM+ lap; vuqikr CRR dk vuqj{k.k Hkkjrh; fjtoZ cSad us vuqlwfpr O;kikfjd cSadksa ds jksdM+ lap; vuqikr CRR dks 25 vk/kkj fcUnq de djus dk fu.kZ; fy;k tks fd kq) ekax ,oa le; nkf;Ro NDTL dk 4-25 izfr kr ls 4 izfr kr gksxk] tksfd foKfIr DBOD.No.Ret.BC.76/12.01.001/2012 13 fnukad 29 tuojh] 2013 }kjk 09 Qjojh] 2013 dks kq: gksus okys i[kokjs ls izHkkoh gksxkA LFkkuh; {ks= ds cSad Hkh viuh kq) ekax ,oa le; nkf;Ro NDTL dk 3 The Institute of Chartered Accountants of India 2 izfr kr jksdM+ lap; vuqikr CRR fnukad 8 Qjojh] 2013 rd vkSj 09 Qjojh] 2013 dks kq: gksus okys i[kokjs ls viuh kq) ekax ,oa le; nkf;Ro dk 4 izfr kr cuk, j[kus dk fuoZgu djsaxsA iv. cSadksa@foRrh; laLFkkuksa ds vfxze iquxZBu gsrq foosdiw.kZ fn kk&funsZ kksa dk iqujkoyksdu cSadksa@foRrh; laLFkkuksa ds vfxze iquxZBu gsrq foosdiw.kZ fn kk funsZ k Hkkjrh; fjtoZ cSad us viuh foKfIr DBOD.No.BP.BC 63/21.04.048/2012 13 ds }kjk lHkh vuqlwfpr O;kikfjd cSadksa ij {ks=h; xzkeh.k cSadksa RRBs dks vlfEefyr j[krs gq, 26 uoEcj] 2012 ls ykxw djus dk fu.kZ; fy;kA i. ekud vfxze dh Js.kh esa oxhZd`r iquxZfBr [kkrksa gsrq vko ;d izko/kku muds iquxZBu dh frfFk ls izFke nks o kZ rd 2 izfr kr ls c<+kdj 2-75 izfr kr ykxw fd;k tkukA iquxZBu ds i pkr~ C;kt@ewy/ku ds Hkqxrku gsrq oS/kkfud :Ik ls fuyEcu dh fLFkfr esa] mDr vfxze oS/kkfud fuyEcu dh vof/k dks vkPNkfnr djrs gq, mDr vof/k ds mijkUr nks o kZ rd 2-75 izfr kr izko/kku dks vkdf kZr djsaxsA ii. ekud Js.kh esa mPphd`r fd, x, iquxZfBr [kkrs xSj&fu ikfnr vfxze esa oxhZd`r gksus ij mPphdj.k dh frfFk ls ykxw 2 izfr kr ds LFkku ij IkzFke o kZ 2-75 izfr kr izko/kku dks vkdf kZr djsaxsA mi;qZDr ds vuqlkj] DCCO }kjk ifj;kstukvksa dks iw.kZ djus ds fy;s x, _.k dh okf.kfT;d xfrfof/k;ksa ds 'kq:vkr djus dh frfFk esa ifjorZu ds dkj.k iquZxfBr fd;k tkrk gSA foRrh; lekiu ds le; fopkjksijkar mUgsa ekud vfxze dh Js.kh esa oxhZd`r fd;k tkrk gS rks orZeku esa ykxw 2 izfr kr vko ;d izko/kku ds LFkku ij mPp 2-75 izfr kr izko/kku dks vkdf kZr djsaxhA ftldk fooj.k fuEukafdr gS % The Institute of Chartered Accountants of India 3 vk/kkjHkwr ifj;kstuk,a fooj.k vko ;d izko/kku foRrh; lekiu ds le; ;fn Lka'kksf/kr 0-40 izfr kr DCCO okLrfod fu/kkZfjr DCCO ls nks o kZ dh vof/k esa gksA okLrfod DCCO nks o kZ ls vf/kd dh 2-75 izfr kr iquxZfBr djus dh rFkk pkj ;k rhu o kZ rd DCCO dks frfFk ls DCCO dh vof/k rd ;k c<+k, tkus tSlh ?kVuk] mDr nsjh ds iquxZBu dh frfFk ls nks o kZ rd] dkj.k fuHkZj gksaxs }kjk foKfIr (Ref. tks Hkh ckn esa gksA DBOD.No. BP.BC. 85/21.04.048/2009 10 fnukad ekpZ 31] 2010 xSj&vk/kkjHkwr ifj;kstuk,a fooj.k vko ;d izko/kku foRrh; lekiu ij ;fn la'kksf/kr 0-40 izfr kr DCCO okLrfod fu/kkZfjr DCCO ls Ng ekg dh le;kof/k eas gksA foRrh; lekiu gksus esa ;fn okLrfod 2-75 izfr kr ,sls iquxZBu dh fu/kkZfjr DCCO N% ekg ls c<+kdj ,d frfFk ls nks o kZ rd o"kZ rd fd;k x;k gksA (Ref: DBOD No. BP.BC. 85/21.04.048/ 2009&10 fn- 31ekpZ] 2010) vk; ekU;rkvksa] lEif k oxhZdj.k vkSj vfxze lEcU/kh izko/kkuksa ij vU; lHkh fo|eku fn kk funsZ k vifjofrZr jgsaxsA The Institute of Chartered Accountants of India 4 v. _.k&i= kks/ku lap; DRR ij Li Vhdj.k dEiuh ekeyksa ds ea=ky; }kjk tkjh ifji= No. 04/2013 fnukad 11 Qjojh] 2013 esa fofHkUu laLFkkuksa@dEifu;ksa gsrq _.k&i= kks/ku lap; DRR dh Ik;kZIrrk dh fLFkfr Li V dh xbZ tks fd fuEu izdkj gS % Hkkjrh; fjtoZ cSad ,oa cSafdx dEifu;ksa ds fu;eksa }kjk kwU; lapkfyr lHkh Hkkjrh; foRrh; laLFkkuksa AIFs }kjk lkoZtfud rFkk futh :Ik ls tkjh fd, x, _.k&i= vU; foRrh; laLFkku vkSj xSj&cSafdax foRrh; laLFkku tks Hkkjrh; fjtoZ cSad la kksf/kr vf/kfu;e] 1997 dh /kkjk 45&1A ds vUrxZr Hkkjrh; fjtoZ cSad esa iathd`r gSA ;fn _.k&i= lkoZtfud fuxZe }kjk tkjh fd, x, 25 izfr kr ;fn _.k&i= futh :Ik ls izLrqr fd, x, kwU; vU; dEifu;ksa esa fuekZ.k ,oa vk/kkj Hkwr dk;ksZa ls tqM+h 25 izfr kr dEifu;k kkfey lwphc) ,oa xSj&lwphc) dEifu;k kkfey izR;sd dEiuh vko ;d :Ik ls izR;sd o kZ 30 vizSy ls igys _.k&i= kks/ku lap; DRR cuk, ,oa fuoZgu djsA vxys o"kZ 31 ekpZ rd lekIr gksus okys ifjiDo gksus okys o"kZ esa _.k&i=ksa dh jkf'k dk de ls de 15 izfr'kr rd jkf'k tek ;k fuos'k djs] tSlk Hkh gksA vi. dEiuh ekeyksa ds ea=ky; }kjk Lka'kksf/kr vuqlwph VI dEiuh ekeyksa ds ea=ky; MCA us dEiuh vf/kfu;e] 1956 esa fpV~Bk ,oa ykHk gkfu [kkrk cukus ls lEcfU/kr dEiuh vf/kfu;e dh vuqlwph VI esa 28 Qjojh] 2011 dks la'kks/ku fd;kA Lka'kksf/kr vuqlwph VI dEiuh ys[kk ekud fu;e] 2006 ds rgr vf/klwfpr ekStwnk xSj&tqVs ys[kk ekud ds vuqlkj rS;kj dh xbZ gSA la'kksf/kr vuqlwph VI 01-04-2011 ls 'kq: gksus okys rFkk ckn ds foRrh; o"kksZ esa fpV~Bk rFkk ykHk gkfu [kkrk dh rS;kjh gsrq izHkkoh gksaxsA The Institute of Chartered Accountants of India 5 vii. dEiuh ys[kk ekud fu;e] 2006 ds ys[kk ekud 11 ds iSjk&46 esa la kks/ku dEiuh ekeyksa ds ea=ky; us foKfIr la[;k GSR 913(E) fnuakd 29 fnlEcj] 2011 }kjk dEiuh ys[kk ekud la kksf/kr fu;e] 2011 ds ys[kk ekud A.S. 11 ds iSjk&46 esa la'kks/ku fd;kA bl foKfIr ds }kjk dEiuh ekeyksa ds ea=ky; MCA us laLFkkuksa gsrq nh?kZdkfyd fons kh eqnzk ,oa ekSfnzd enksa ds fjiksfVZax ls mRiUu fofue; vUrj dks iwathd`r djus ds fodYi dk foLrkj 31 ekpZ] 2012 ds LFkku ij 31 ekpZ] 2020 rd dj fn;kA viii. dEiuh ys[kk ekud fu;e] 2006 ds ys[kk ekud 11 esa iSjk 46 A dks tksM+uk dEiuh ekeyksa ds ea=ky; us foKfIr la[;k GSR 914(E) fnuakd 20 fnlEcj] 2011 }kjk dEiuh ys[kk ekud fu;e] 2006 ds A.S.11 esa fuEukafdr iSjk 46A dks tksM+k x;kA i 46A, 1 vizSy] 2011 ls kq: gksus okys ;k mlds ckn ds foRrh; vof/k ds ifjis{; esa] mu laLFkkuksa gsrq ftUgksaus iwoZ esa iSjk 46 dk mi;ksx fd;k] vkSj nwljs laLFkkuksa ds fodYi ij mDr fodYi v[k.Muh; gksxk vkSj mDr lHkh fons'kh eqnzk ,oa ekSfnzd enksa ij ykxw gksxk nh?kZdkfyd fons kh eqnzk ,oa ekSfnzd en vof/k ds nkSjku izkjfEHkd :Ik esa fyf[kr ;k xr foRrh; fooj.k esa njksa ds vUrj ds QyLo:Ik mRiUu gksus okyk fofue; vUrj ;fn os gkLk ;ksX; iwathxr lEif k;ksa ds vf/kxzg.k ls lEcfU/kr gS rks lEif k;ksa ds ewY; eas tksM+k ;k ?kVk;k tk,xk vkSj dEiuh dh ks k thou vof/k ij kflr fd;k tk,xk] vU; nwljh n kkvksa esa ^^fons kh eqnzk vuqokn vUrj [kkrs** esa lekfgr dj laLFkku ds foRrh; fooj.k eas n kkZ;k tk,xk vkSj mDr nh?kZdkyhu lEif k ;k nkf;Ro dks ks k thou vof/k esa ifj kksf/kr fd;k tk,xk tks fd izR;sd mDr vof/k esa vk; ;k O;; ds :Ik esa ekU; gksxkA bl viokn ds lkFk fd fofue; njksa dk O;ogkj iSjkxzkQ&15 eas of.kZr mDr fu;e ds izko/kkuksa ds vuqlkj fd;k tk,xkA The Institute of Chartered Accountants of India 6 ii mi&iSjkxzkQ 1 eas of.kZr lanfHkZr fodYi ds mi;ksx gsrq nh?kZdkfyd fons kh eqnzk ,oa ekSfnzd en ds fy, lEif k ;k nkf;Ro izkf/kd`r gksaxs] ;fn os vius izkjEHk dh frfFk ls 12 ekg ;k blls vf/kd vof/k ls fons kh eqnzk esa vfHkO;Dr gks bl 'krZ ds lkFk fd laLFkku fodYi dk mi;ksx ;k mDr fodYi vof/k esa 'ks"k ifj'kks/ku jkf'k dk izdVhdj.k foRrh; fooj.k esa lEcfU/kr vof/k esa djsxkA bl vof/k esa dksbZ Hkh 'ks"k fofue; vUrj vkxkeh vkus okys o"kksZ esa ifj'kks/ku fd;k tk;sxkA fVIi.kh & eq[; fu;e Hkkjrh; xtV fo ks k Hkkx&II /kkjk 3 mi/kkjk 1 }kjk GSR 739 (E) fnlEcj 7] 2006 ,oa la kksf/kr foKfIr la- GSR 212 (E) fnukad 27 ekpZ] 2008 ,oa vkxkeh la'kks/ku }kjk la[;k GSR 225 (E) fnukad 31 ekpZ] 2009 vkSj la[;k GSR 328 (E) fnukad 11 ebZ] 2011 esa izdkf kr fd, x,A ix. ys[kk ekud 11 ^^fons'kh fofue; nj ds izorZu dk izHkko^^ ls lEcfU/kr iSjk 46, dk Li"Vhdj.k }kjk foKfIr GSR 914(E) fnukad 29-12-2011 ea=ky; }kjk fofHkUu izfrosnu vkS|ksfxd la?kksa ls izkIr gq, ftles ys[kk ekud 11 dk iSjk 6 rFkk ys[kk ekud 16 dk iSjk 4 e ys[kk ekud 11 dk iSjk 46 A tksM+k x;k }kjk foKfIr 914 e fnukad 29-12-2011 dks lgh rjhds ls ykxw djus esa fnDdrs [kM+h dj jgk gSA m|ksxksa ds le{k vkus okyh leL;kvksa ds lek/kku gsrq] blls vkxs dEiuh ekeyks ds ea=ky; MCA) us foKfIr la 25@2012 fnukad 09-08-2012 }kjk Li V fd;k fd ys[kk ekud 11 dk 46, dk iz;ksx djus okys laLFkkuksa ij ys[kk ekud 11 dk iSjk 6 vkSj ys[kk ekud 16 dk iSjk 4(e) ykxw ugha gksaxsA x. cSafdx fu;ked vf/kfu;e] 1949 dh /kkjk 24 oS/kkfud rjyrk vuqikr S.L.R. dk fuoZgu& LFkkuh; {ks= ds cSadksa gsrq cSafdax fu;ked vf/kfu;e] 1949 1949 dk 10 dh /kkjk 24 mi/kkjk 2 , esa iznRr 'kfDr;ksa dk mi;ksx djrs gq, le;≤ ij la'kks/ku fd;kA Hkkjrh; fjtoZ cSad us viuh foKfIr la- DBOD No.Ret.Be 48@ The Institute of Chartered Accountants of India 7 12-02-001@2012&13 fnukad 28 flrEcj] 2013 }kjk LFkkuh; {ks=h; cSadksa dk oS/kkfud rjyrk vuqikr mudh kq) ekax ,oa le; nkf;Ro NDTL dk 25 izfr kr ls ?kVkdj 23 izfr kr djus dk fu.kZ; fy;k tks fd 11 vxLr] 2012 dks kq: gksus okys i[kokjs ls izHkkoh gksxkA B uoEcj] 2013 dh ijh{kk esa ykxw ugha gksaxs % dEiuh ekeyksa ds ea=ky; }kjk tkjh f}rh; ys[kk ekud dEiuh ekeyksa ds ea=ky; MCA) }kjk ykxw gksus dh frfFk dh ?kks k.kk ds cxSj viuh osclkbV ij izk;ksftr 35 Hkkjrh; ys[kk ekud vfHklkfjr fd, x,A ;s ys[kk ekud Hkkjrh; ys[kk ekud rFkk IFRS ds varj dks nwj djrs gSA ;s ekud dksj xzqi }kjk tkjh fd;s x;s jksMeSi ds rgr Qst&I ls Qst& III rd vkus okyh lHkh dEifu;ksa ij ykxw gksaxsA f}rh; Hkkjrh; ys[kk ekud uoEcj] 2013 dh ijh{kk esa kkfey gksus okys fo|kfFkZ;ksa ij ykxw ugha gksaxsA [k.M II % iz u ,oa mRrj iz u lk>snkjh [kkrs & lk>snkjh QeksZa dk ,dhdj.k 1 eSllZ fouksn ,.M dEiuh esa fouksn ,oa jkt lk>snkj gSa ftudk ykHk gkfu vuqikr 3%1 gSA eSllZ jkt ,.M dEiuh esa jkt ,oa dqekj lk>snkj gSaA ftudk ykHk gkfu vuqikr 2%1 gSA 31 ekpZ] 2013 dks bu yksxksa us ,dhdj.k dk fu p; djrs gq, ,d ubZ QeZ eSllZ oh-vkj-ds- ,.M dEiuh cukbZ ftlesa lk>snkj fouksn] jkt ,oa dqekj dk YkkHk gkfu vuqikr 3%2%1 gksxkA nksuksa QeksZa dk fpV~Bk mi;qZDr rkjh[k dks fuEufyf[kr gS % The Institute of Chartered Accountants of India 8 fpV~Bk nkf;Ro fouksn jkt ,.M ,.M da0 da0 lEif k;ka Hkou iw th % fouksn 9]60]000 jkt 6]40]000 dqekj & & e khujh 8]00]000 QuhZpj fouksn jkt ,.M ,.M da0 da0 2]00]000 & 6]00]000 6]40]000 80]000 24]000 4]00]000 LVkd 4]80]000 5]60]000 lap; 2]00]000 6]00]000 nsunkj 6]40]000 8]00]000 ysunkj 4]80]000 4]64]000 cSad esa jksdM+ 1]20]000 3]60]000 fouksn dEiuh dk cdk;k cSad _.k & 3]20]000 4]00]000 gkFk esa jksdM+ & jkt ,.M dEiuh ls cdk;k vfxze 26]00]000 26]64]000 40]000 80]000 4]00]000 & 2]40]000 26]00]000 26]64]000 ,dhd`r QeZ fuEufyf[kr krksZa ij O;kikj dks ysxh % aa fouksn ,.M dEiuh ds Hkou dk ewY;kadu 4]00]000 b fouksn ,.M dEiuh dh e'khujh dk ewY;kadu 9]00]000 ,oa jkt ,.M dEiuh dk 8]00]000 :-A vU; lEif k ,oa nkf;Ro dks iqLrd ewY; ij fy;k x;kA c fouksn ,.M dEiuh dh [;kfr dk ewY;kadu 2]00]000 :- ,oa jkt ,.M dEiuh dk 1]64]000 :- ysfdu nksuksa [;kfr dks oh-vkj-ds ,.M dEiuh dh iqLrdksa esa ugha fn[kk;saxsA d ubZ QeZ ds lk>snkj vko ;d jksdM+ yk;saxs tks nwljs lk>snkjksa dks pqdkus ds fy;s rFkk iw th dks ykHk gkfu ds vuqikr esa lek;ksftr djus ds fy,A vkidks eSllZ oh-vkj-ds- ,.M dEiuh dh iqLrdksa esa vko ;d tuZy izfof"V;ka dhft;s rFkk 31-3-2013 dks fpV~Bk rS;kj dhft,A The Institute of Chartered Accountants of India 9 lk>snkjh QeZ dk lekiu 2 ,Dl] okbZ ,oa tsM ,d QeZ esa e'k% 3 % 2 %1 ds vuqikr esa ykHk gkfu ds lk>snkj FksA bu yksxksa us 31-3-2013 dks QeZ ds lekiu dk fu.kZ; fy;k] mDr le; QeZ dk fpV~Bk fuEu izdkj Fkk % QeZ dk fpV~Bk 31-03-2013 nkf;Ro lEif k fofo/k ysunkj 8]50]500 IykUV ,oa e khu cSad vf/kfodlZ 9]09]675 QuhZpj LVkd la;qDr thou chek 15]95]700 96]975 3]55]050 ikfylh lap; 3]98]250 fofo/k nsunkj 8]01]000 felst X ls _.k 2]25]000 la;qDr chek ikfylh 3]98]250 deh ku izkI; ,Dl 6]30]000 okbZ 73]125 3]37]500 tsM 2]10]825 gkFk esa udnh iw th [kkrs % 1]80]000 11]47]500 35]30]925 35]30]925 lekiu ds lEcU/k esa fuEu egRoiw.kZ fooj.k % (i) la;qDr chek ikfylh dk leiZ.k ewY; 3]48]750A (ii) ,Dl us Iyk.V ,oa e khu dks 13]50]000 esa fy;kA (iii) ,Dl cSad vf/kfodlZ ,oa felsl ^,Dl* dk _.k dk Hkqxrku djus ds fy;s lger gks x;kA (iv) QuhZpj ,oa LVWkd dks ,Dl ,oa okbZ leku :Ik ls ckaVus esa lger gks x;s ftldk ewY;kadu 5]40]000 fd;k x;kA (v) fofo/k nsunkjksa }kjk QeZ ds ysunkjksa dks iw.kZ Hkqxrku dh laUrqf V dh ftEenkjh nh xbZA (vi) izkI; deh ku le; ij izkIr gks x;kA The Institute of Chartered Accountants of India 10 (vii) Hkquk;s gq;s fcyks dk vuknj.k ds dkj.k okil fd;k x;k ftldk ewY; ux.; gSA ewY; jfgr 46125 750 uksfVax pktZ lfgr A (viii) ,Dl }kjk lekiu O;; 27000 :- dk Hkqxrku fd;kA vki fuEufyf[kr [kkrs cukb;s % (i) Oklwyh [kkrk (ii) lk>snkjksa dk iw th [kkrk (iii) jksdM+ [kkrk dEiuh [kkrs & vuqlwph VI 3 a vYQk fyfeVsM vkidks fuEu lwpuk nsrs gSa % 1 dPpk eky ds j[kj[kko dh vof/k % 3 eghus 2 v)Z&dPpk eky ds j[kj[kko dh vof/k % 1 eghus 3 iw.kZ fufeZr eky ds j[kj[kko dh vof/k % 5 eghusa 4 nsunkjksa ds laxzg dh vof/k % 5 eghus vkidks vYQk fyfeVsM ds ifjpkyu p dh x.kuk djuh gSA vxj dEiuh O;kikfjd ysunkfj;ksa dk Hkqxrku 13 eghus esa fd;k tk;s rks ;g nkf;Ro fdl Js.kh esa vk;sxk&pkyw nkf;Ro ;k xSj&pkyw nkf;Ro \ 3 b - yk;y fyfeVsM izcU/ku nkos ds lkFk dg ldrk gS fd dk;Z izf ;k dk ewY;kadu ugha fd;k tk ldkA fofo/k izf ;kvksa esa kkfey gksus ls mlds fu/kkZj.k esa dfBukbZ gSA mudh jk; esa dk;Z izf ;k dk izkjfEHkd ,oa vafre ewY; fn, x, ewY; ls de ;k T;knk gks ldrk gSA lkFk gh izcU/ku us dk;Z izf ;k dks foRrh; fooj.kksa esa i`Fkd :Ik ls izdV ugha fd;k gSA la'kksf/kr vuqlwph VI ds lEcU/k eas fVIi.kh dhft;sA deZpkjh LVkWd fodYi ;kstuk,a % 4- izFke o kZ dh kq:vkr ij laLFkku us ,d mPp dk;Zdkjh dks 10]000 LVkWd dk fodYi Lohdkj fd;kA bl krZ ds lkFk fd og laLFkku eas rhljs o kZ ds var rd dk;Zdkjh ds rkSj ij dk;Zjr jgsxkA izLrkfor ewY; 40 :- gSA ;|fi izLrkfor The Institute of Chartered Accountants of India 11 ewY; 30 :- rd fxj tk,xk] ;fn laLFkku dk miktZu rhu o kZ dh vof/k rd U;wure 10% izfro kZ ds vkSlr ls c<+rk gSA Lohdkj frfFk ij] laLFkku vuqeku yxkrk gS fd 30 :- ewwY; ds LVkWd fodYi dk mfpr ewY; 16 :- izfr fodYi gSA ;fn izLrkfor ewY; 40 :- gks rks laLFkku }kjk LVkWd fodYi dk mfpr vuqekfur ewY; 12 :- izfr LVkWd gksxkA izFke o kZ ds nkSjku laLFkku dk miktZu 12% jgk rFkk laLFkku vis{kk j[krk gS fd miktZu dh bl nj dh o`f) dks vxys nks o kksZa rd cuk, j[kasxsA blfy;s laLFkku dks vk kk gS fd miktZu ds y{; izkIr gks tk,axsA vr% LVkWd fodYi dk izLrkfor ewY; 30 :- gksxkA f}rh; o"kZ ds nkSjku laLFkku dk miktZu 13% gSA laLFkku fujUrj vis{kk j[krk gS fd miktZu ds y{; izkIr gks tk;saxsA rhljs o kZ ds nkSjku laLFkku dk miktZu dsoy 3% jgkA blfy, miktZu ds y{; izkIr ugh gks ldsA dk;Zdkjh us rhu o kksZa dh lsok dks iwjk dj]lsok krksZa dks larq V fd;kA D;ksafd miktZu y{; gkfly u gks ldk] 10000 fufgr LVkWd fodYi dk mi;ksx ewY; 40 :- gSA {kfriwfrZ [kpsZ gsrq YkkHk gkfu [kkrs ij izfr o kZ izHkkfjr jkf k dh x.kuk djsaA The Institute of Chartered Accountants of India 12 5- va kksa dh iquZ[kjhn xkek fyfeVsM dk 31 ekpZ] 2013 dks lafa{kIr fpV~Bk fuEufyf[kr Fkk % iw th ,oa nkf;Ro yk[k eas vf/kd`r iw th % 40]000 10 :- okys bfDoVh va k fuxZfer iw th % 32]000 10 :- okys iw.kZizn k bfDoVhva k 10% kks/kuh; iwokZf/kdkj va k % 10 :- okys iw.kZizn k va k 10]000 Lkap; ,oa vkf/kD; % iw th kks/ku dks k 4]000 izfrHkwfr izhfe;e 3]200 lkekU; lap; 24]000 ykHk gkfu [kkrk 1]200 9% _.k&i= 20]000 O;kikfjd ns; [kkrs 13]200 lEif k LFkk;h lEif k;k fofu;ksx cSad esa jksdM+ O;kikfjd izkfIr;k yk[k esa 56]000 12]000 6]600 33]000 1]07]600 1]07]600 1 vizSy] 2013 dks dEiuh us vius leLr iwokZf/kdkj va kksa dk kks/ku 10% izhfe;e ij fd;k ,oa 25% bfDoVh va kksa dks 20 izfr va k dh nj ls okfil [kjhnkA jksdM+ dh miyC/krk ds fy;s lEiw.kZ fofu;ksx dks dEiuh us 12]600 yk[k esa csp fn;k ,oa dEiuh us Iyk.V dh flD;ksfjVh ds cnys 8]000 yk[k ls cSad _.k [kkrk l`ftr fd;kA ;g Lohdkj djrs gq;s tuZy eas ys[ks dhft;s fd va kksa dh iquZ[kjhn ik kZn lhek fu;e esa vf/kd`r gS rFkk blds fy;s dEiuh us vko ;d izLrko ikl fd;k gSA fu;eksa ds vuqlkj izfrHkwfr izhfe;e dk vf/kdre iz;ksx djuk gSA The Institute of Chartered Accountants of India 13 va kksa dk vfHkxksiu 6- ewu fyfeVsM us 10 :- okys 2]00]000 bfDoVh va k leewY; ij fuxZfer fd;sA lEiw.kZ fuxZeu dk vfHkxksiu fuEu izdkj gS % fcx & 1]20]000 va k QeZ vfHkxksiu 16]000 va k Leky & 60]000 va k QeZ vfHkxksiu 20]000 va k QSV & 20]000 va k QeZ vfHkxksiu 4]000 va k QeZ vfHkxksiu lfgr dqy 1]60]000 va kksa ds fy;s vkosnu i= izkIr gq;sA fpfUgr vkosnu QeZ vfHkxksiu jfgr fuEu gS % fcx & 40]000 va k] Leky & 28]000 va k] QSV & 12]000 va kA vfHkxksiu izlafonk ds vuqlkj vfpfUgr vkosnu i=ksa dks vfHkxksid dks va'k vfHkxksiu ds vuqikr esa nsxkA vkidks izR;sd vfHkxksid ds nkf;Ro dh x.kuk djuh gSA ;fn O;fDrxr vfHkxksid dks QeZ vfHkxksiu ykHk fn;k tkrk gSA _.k&i=ksa dk kks/ku 7- uks;Mk Vksy fczt dkjiksjs ku fyfeVsM bU kLV Dpj dEiuh us 100 :- izfr _.k& i= dh nj ls 1 vizSy] 2013 dks 100 yk[k ds 10% okys _.k&i=ksa dk fuxZeu fd;k] ftldk kks/ku 31 ekpZ] 2014 dks 10% izhfe;e ij gksuk gSA ,e lh , }kjk fu;eksa ds vk/kkj ij de ls de fdruh jkf k _.k&i= kks/ku [kkrs esa sfMV gksxh\ kks/ku okys o kZ esa fdrus fofu;ksx@tek jkf k dh vko ;drk iM+sxhA _.k&i= kks/ku ds lEcU/k esa vko ;d tuZy izfof"V;ka dhft,A dEiuh dk ,dhdj.k 8- 01-04-2013 dks ^,* fyfeVsM ,oa ^ch* fyfeVsM us ,dhdj.k dk fu p; fd;kA nksuksa dk laf{kIr fpV~Bk 31-03-2013 dks fuEufyf[kr gS % The Institute of Chartered Accountants of India 14 (in 000 ) fooj.k ^,* fyfeVsM Q.M ds L=ksr % bfDoVh va k iw th izR;sd 10 :9% iwokZf/kdkj va k iw th izR;sd 100 :fofu;ksx NwV lap; ykHk gkfu [kkrk 10% _.k&i= O;kikfjd ns; [kkrs dj vk;kstu izLrkfor bfDoVh ykHkka k ;ksx 150 30 5 4 50 25 7 30 301 ^ch* fyfeVsM 140 20 2 6 30 15 4 28 245 Q.M dk iz;ksx % Hkou Iyk.V ,oa e khujh fofu;ksx O;kikfjd izkfIr;k LVkWd jksdM+ ,oa cSad 60 50 80 70 40 25 45 35 36 40 40 25 ;ksx 301 245 01-04-2013 dks ubZ dEiuh ^lh* fyfeVsM dk fuekZ.k gqvk tks nksuks dEifu;ksa dk O;kikj ,oa leLr LkEifRr;ka ,oa nkf;Ro dks ysxhA vkidks 01-04-2013 dks dEiuh dk fpV~Bk cukuk gSA lwpuk;sa fuEufyf[kr gSa % i 50% _.k&i= dks ubZ dEiuh dh bfDoVh va k iw th esa ifjofrZr fd;s tk;saxs fuxZfer nj 15 izfr ii ^,* fyfeVsM dh lEif k ykxr ls 10% vf/kd ewY; ij ,oa ^c* fyfeVsM dh ykxr ls 5% vf/kd ewY; ij ewY;kafdr dh xbZaA iii 10% O;kikfjd izkfIr;ksa ij nksuksa dEiuh esa lafnX/k gSaA LVkWd ykxr ij yk;k x;kA The Institute of Chartered Accountants of India 15 iv iwokZf/kdkj va k/kkfj;ksa dk Hkqxrku 9% iwokZf/kdkj va k leewY; }kjk leku ek=k esa fuxZeu djds fd;k x;kA v nksuksa gLrkUrjd dEiuh ds bfDoVh va k/kkfj;ksa dks ubZ dEiuh ds }kjk 5% izhfe;e ij 10 :- okys lerk va kksa ds fuxZeu ls fd;k x;kA vkidks ; ds LoHkko okys ,dhdj.k ds vk/kkj ij mRrj nhft;sA dEiuh dk vkUrfjd iqufuekZ.k 9- ykslj dEiuh dk 31-03-2013 dks izk:Ik fpV~Bk fuEu gS % nkf;Ro vf/kd`r ,oa fuxZfer iw th % 12000 7% iwokZf/kdkj va k] 50 :- izfr va k uksV & iwokZf/kdkj va kksa dk cdk;k ykHkka'k 5 o kZ 50 :- okys 15000 bfDoVh va k cSad _.k O;kikfjd ns; [kkrs vU; nkf;Ro jkf'k 6]00]000 7]50]000 5]73]000 2]07]000 35]000 lEif k;k jkf k Hkou ykxr ls kl ?kVkdj 4]00]000 Iyk.V ykxr ls kl ?kVkdj 2]68]000 V sMekdZ ,oa [;kfr ykxr ij 3]18]000 LVkWd O;kikfjd izkfIr;ka ykHk gkfu [kkrk 4]00]000 3]28]000 4]51]000 21]65]000 21]65]000 orZeku esa gkfu ds dkj.k nksuksa izdkj ds va k/kkfj;ksa us iqufuekZ.k ;kstuk ds fy;s fuEu vk/kkjksa ij Lohd`r iznku dhA ;g ;kstuk laf{kIr esa fuEu izdkj gS% (a) bfDoVh va k/kkfj;ksa dh lgefr ls 50 :- okys izfr va k dks ?kVkdj 2-50 izfr va k rd dj fn;k x;kA bl izdkj 47-50 izfr va k fujLr dj fn;kA lkFk gh lkFk os bl ckr ls lger gq;s fd 2-50 izfr va'k okys rhu u;s bfDoVh va k izR;sd orZeku bfDoVh va k ds cnys vfHknku djsaxsaA (b) iwokZf/kdkj va k/kkjh cdk;k ykHkka k dks fujLr djus ds fy;s lger gks x;s ,oa 50 :- okys izfr va k ds cnys 5% 10 :0 okys 4 u;s iwokZf/kdkj va k vkSj lkFk esa 6 u;s bfDoVh va k 2-50 izfr va k okys iw.kZ Hkqxrku ds cnys esa Lohdkj fd;s tk;saxsA The Institute of Chartered Accountants of India 16 (c) 1]50]000 m/kkj nsus okys vius _.k dksa 10 izfr va k okys 12]000 u;s iwokZf/kdkj va k ,oa 2-50 izfr va k dh nj ls u;s 12]000 bfDoVh va kksa esa cnyus dks lger gq;sA (d) ij fn;s (a) dks NksM+dj] Lkapkyd 2-50 izfr va k dh nj ls vfrfjDr 40000 u;s bfDoVh va'k jksdM+ ds cnys vfHknku djus ds fy;s lger gks x;sA (e) u;s va kksa ds fuxZeu ls izkIr udn ls 2]00]000 dks dEiuh ds _.k dks de djus esa iz;ksx fd;k tk;sxkA (f) fujLr bfDoVh iwath dk Ikz;ksx gksxk% i ykHk gkfu [kkrk dk MsfcV ks k vifyf[kr djus esa rFkk ii 35000 :- ls Iyk.V ds ewY; dks vifyf[kr fd;k tk;sxkA vxj dksbZ ks k cprk gS rks [;kfr ,oa V sMekdZ dks vifyf[kr fd;k tk;sxkA tSlk ?kVkbZ xbZ iwokZf/kdkj iwath dks 6]50]000 ,oa bfDoVh va k iw th 7]50]000 :0 rd vafdr iwath dks c<+k;k tk;sxkA tuZy ys[ks }kjk fn[kkb;s fd ;kstuk dk foRrh; iqLrdksa ij D;k izHkko gksxk vkSj iqufueZk.k ds i pkr dEiuh dk fpV~Bk cukb;sA The Institute of Chartered Accountants of India 17 dEiuh dk lekiu 10- 31-03-2013 dks ohVk fyfeVsM dk izk:Ik fpV~Bk fuEu Fkk % nkf;Ro va k iw th 1]60]000] 14% lap;h iwokZf/kdkj va k 100 :- okys iw.kZ iznRr va'k 100 :- okys 32000 bfDoVh va k 60 :- izfr va k Hkqxrku fd;k lap; ,oa vkf/kD; lqjf{kr _.k % 14% _.k&i= ftudk lHkh lEif k ij yksfVax vf/kdkj gS mijksDr _.k&i= ij vn k C;kt budk Hkh lHkh lEif k ij yksfVax pktZ gS Hkwfe ,oa Hkou ds cU/kd ij _.k vlqjf{kr _.k pkyw nkf;Ro fofo/k ysunkj 16]00]000 19]20]000 Nil 9]20]000 1]28]800 lEif k;k LFkk;h lEif k Hkwfe Hkou Iyk.V ,oa e khujh isVs.V fofu;ksx pkyw lEif k;k LVkWd ykxr ij fofo/k nsunkj cSad esa jksdM+ ykHk gkfu [kkrk 1]60]000 6]40]000 21]60]000 1]60]000 NIL 4]00]000 9]20]000 2]40]000 9]60]000 6]00]000 Nil 4]71]200 56]40]000 56]40]000 31-03-2013 dks dEiuh dk ,sfPNd lekiu gqvkA 14% iwokZf/kdkj va kksa ij ,d o kZ dk ykHkka k cdk;k FkkA fofo/k ysunkjksa esa 1]20]000 ds iwokZf/kdkj ysunkj kkfey gSA lEif k;ksa ls fuEu jkf k olwy gqbZ % Hkwfe 3]20]000( Hkou 8]00]000 :-( Iyk.V ,oa e khu 20]00]000 :-] isVs.V 2]00]000(] LVkWd 6]40]000( ,oa fofo/k nsunkj 8]00]000 :Lkekiu O;; 1]17]736 gq;sA fuLrkjd dks cSad esa jksdM+ NksM+dj leLr olwy dh xbZ lEifRr ij 2% deh ku ,oa iwokZf/kdkj ysunkj dks NksM+dj ckdh cps ysunkj ij 2% deh ku feyuk gSA lHkh Hkqxrku 30 twu] 2013 rd djus FksA cU/kd _.k ij C;kt dks Hkqxrku ds le; euk dj fn;k x;kA fuLrkjd dk vfUre fooj.k i= [kkrk cukb;sA The Institute of Chartered Accountants of India 18 chek dEifu;ksa dk foRrh; fooj.k i= 11- fuEu fooj.k ijQsDV tujy ba ;ksjsUl dEiuh ds vfXu chek O;kikj ds 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ls lEcfU/kr gS % 31 ekpZ] 2012 vlekIr tksf[ke ds fy, lap; (i) 50% kq) izhfe;e vk; 2011&12 ds fy;s (ii) 31 ekpZ] 2012 ds fy, vfrfjDr lap; pqdk;s x;s nkos deh ku Hkqxrku izcU/k ds O;; iquZchek izhfe;e dk Hkqxrku izhfe;e izkIr 31 ekpZ] 2012 ds vn k nkos vfiZr iquZchek ij deh ku vftZr lwfpr ;k cdk;k nkoksa ij 31 ekpZ] 2013 dks vuqekfur nkf;Ro 3]12]500 62]500 3]75]000 1]75]000 50]000 1]81]250 43]750 8]00]000 62]500 36]875 1]25]000 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s vfXu chek jsosU;w [kkrk IDRA fu;eksa ds vk/kkj ij vuqlwph B ds vuqlkj cukb;s lkFk esa vko ;d vuqlwph cukb;sA 31 ekpZ] 2013 dks dEiuh us fu.kZ; fy;k fd vlekIr tksf[ke ds fy;s dqy vfrfjDr lap; o"kZ dh kq) izhfe;e vk; dk 10% ds cjkcj gksxkA The Institute of Chartered Accountants of India 19 cSafdx dEifu;ksa dk foRrh; fooj.k 12(a)- xsu cSad fyfeVsM ds 31 ekpZ] 2013 dh ryiV dh dqN ensa uhps nh xbZ gSa % _.k ,oa vfxze pkyw [kkrk 7]50]000 cSad vf/kfodlZ kkfey dj Hkquk;s foi= ,oa ; LFkk;h tek ij C;kt _.k ij C;kt NwV v/khu 15]000 vlekIr NwV Ukdn m/kkj ij C;kt vftZr deh ku fofu;ksxkas ij gkfu osru ,oa Hk ks ^000 3575-00 NikbZ ,oa LVs kujh Ckpr tek ij C;kt 3300-00 vads{k.k dk kqYd 960-00 lapkyd dk kqYd 77-50 cSad vf/kfodlZ ij C;kt 112-50 1 vizSy] 2012 dks lafnX/k 100-50 nsunkjksa ds fy;s lap; Mwcr&_.k 52-50 vk;dj ds fy;s vk;kstu 23-50 1 vizSy] 2012 17-00 vk;dj dk Hkqxrku o kZ 41-00 2012&13 ds fy;s ^000 2-50 37-50 2-50 1-50 47-50 21-00 10-50 33-00 27-00 vk;dj ds fy;s 42]000 :- dk vk;kstu ,oa lafnX/k nsunkjksa ds fy;s 26]000 :Ik;s dk vk;kstu 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s cuk;s j[kuk gSA oS/kkfud lap; esa YkkHk dk 25% gLrkUrj.k djuk gSA visf{kr % cSad dk ykHk gkfu [kkrk rS;kj dhft;sA (b) ,d O;kikfjd cSad dh iwath dks"k ,oa vewrZ lEif k;ksa dk fooj.k fuEu gS& djksM+ esa iw th dks k % Hkqxrku dh xbZ bfDoVh va k iw th oS/kkfud lap; izfrHkwfr izhfe;e iw th lap; & blesa ls 40 djksM+ lEif k;ksa ds iquZewY;kadu ,oa ks k fo ; ij ns; Fks vewrZ lEif k;k mijksDr iw th dks k dks Js.kh I ,oa Js.kh II ds iw th esa vyx djuk gSA The Institute of Chartered Accountants of India 750 150 150 90 15 20 fctyh dEifu;ksa ds fo kh; fooj.k i= 13- fuEufyf[kr lwpukvksa ls x.kuk dhft;s % a vkSlr iw th ykxr b dsUnzh; fctyh fu;eu deh ku iz kqYd krksaZ ] 2009 ds fu;eu 14 ds vuqlkj okf kZd klA lwpuk;sa % 1 O;kikfjd ifjpkyu dh frfFk = 1 vizSy] 2010 2 1&4&2010 dks vuqeksfnr izkjfEHkd iwath dh ykxr = 2]84]330-74 3 Hkkfjr vkSlr kl dh nj 5-28% ekuh xbZ 4 Lohd`r vfrfjDr iw th O;; fuEu gS % vfrfjDr iw thxr O;; Lohd`r mijksDr c esa 2010&11 19844-58 2011&12 5573-30 foHkkxh; [kkrs 14- eSllZ vksesxk ,d foHkkxh; Hk.Mkj gS] ftlesa rhu foHkkx 2012&13 3867-08 2013&14 3015-70 X, Y vkSj Z gSaA 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s rhuksa foHkkxksa dk fooj.k fuEufyf[kr gS % X izkjfEHkd LVkWd ; vUr eas nsunkj fo ; vfUre jgfr;k izR;sd foHkkxkas ds QuhZpj dk ewY; izR;sd foHkkx }kjk ?ksjh xbZ tehu (in Sq. ft.) izR;sd foHkkx eas deZpkfj;ksa dh la[;k izR;sd foHkkx }kjk fctyh dk miHkksx The Institute of Chartered Accountants of India Y Z 36]000 1]32]000 15]000 1]80]000 45]000 20]000 24]000 88]000 10]000 1]35]000 17]500 20]000 20]000 44]000 10]000 90]000 21]000 10]000 3]000 25 300 2]500 20 200 2]000 15 100 21 o"kZ ds vUr es iqLrdks esa fuEu vU; vk;xr enksa ds 'ks"k gS& jkf k :- vkod xkM+h HkkM+k Tkkod xkM+h HkkM+k osru foKkiu NwV nh xbZ izkIr NwV fdjk;k] nj ,oa dj QuhZpj ij kl fctyh O;; deZpkjh dY;k.k O;; 3]000 2]700 48]000 2]700 2]250 1]800 7]500 1]000 3]000 2]400 5% Mwcr _.k ij vk;kstu ds ckn vkidks 31 ekpZ] 2013 dks foHkkxh; O;kikj ,oa ykHk gkfu [kkrk rS;kj djuk gS A kk[kk [kkrs 15 (a)-feLVj ,Dl dh kk[kk fnYyh esa gSaA kk[kk dks eky chtd ewY; ij 20% ykHk tksM+ dj Hkstk tkrk gSA eq[; dk;kZy; }kjk kk[kk ds leLr O;; vius cSad [kkrs ls Hkqxrku fd;s tkrs gSaA [kqnjk jksdM+ [kpsZ kk[kk }kjk ogu fd;s tkrs gSA feLVj ,Dl us fnYyh kk[kk ds fy;s izR;{k :Ik ls 20]000 [kpZ fd;sA 31 fnlEcj] 2012 dks lekIr gksus okys o"kZ ds fy;s fnYyh 'kk[kk dh fuEu lwpuk;sa miyC/k gS% As on chtd ewY; ij jgfr;k nsunkj [kqnjk jksdM+ The Institute of Chartered Accountants of India As on 01-01-2012 80]000 24]000 3]000 31-12-2012 1]00]000 22]000 5]000 22 31 fnlEcj] 2013 dks lekIr gksus okys o"kZ ds fy;s ysu nsu fuEu gS % kk[kk dks chtd ewY; ij eky Hkstk eq[; dk;kZy; dks chtd ewY; ij 'kk[kk }kjk eky okil fd;k udn fo ; m/kkj fo ; [kqnjk [kpsZ ds fy;s jksdM+ Hksth fnYyh kk[kk esa Mwcr&_.k nsunkjksa }kjk okil eky vkidks nsunkj fof/k ds vUrxZr feLVj ,Dl dh iqLrd 8]40]000 30]000 3]10]000 3]60]000 12]000 2]000 2]000 esa fnYyh 'kk[kk [kkrk ykxr ewY; ij rS;kj djuk gSA b ABC fyfeVsM dk eq[; dk;kZy; fnYyh Hkkjr esa ,oa kk[kk U;w;kdZ vesfjdk esa gSA U;w;kWd 'kk[kk ABC fyfeVsM ds lkFk ,dhd`r fons'kh f ;k;sa djrh gSA U;w;kWd 'kk[kk 31-03-2013 dks ryiV ,oa vfrfjDr lwpuk;sa fuEu izdkj izLrqr djrh gS% MsfcV ($) sfMV ($) 150 & 1 vizSy 2012 dks LVkWd ; ,oa fo ; 400 750 fofo/k nsunkj ,oa ysunkj 200 150 60 120 fofue; foi= fofo/k O;; 540 & cSad ks k 210 & fnYyh eq[; dk;kZy; [kkrk & 540 1560 fofue; nj fuEu izdkj ys ldrs gS % 01-04-2012 dks @ 40 izfr US $ 31-03-2013 dks @ 42 izfr US $ o kZ ds nkSjku vkSlr fofue; nj @ 41 izfr US $ The Institute of Chartered Accountants of India 1560 23 31-03-2013 dks fnYyh dh iqLrdksa eas U;w;kdZ kk[kk dk 22]190 :0 MsfcV ks k gSA lek/kku ds fy;s dksbZ Hkh ensa ckdh ugha FkhA vkidks ABC fyfeVsM dh iqLrdksa eas U;w;kdZ kk[kk dk ryiV cukb;sA foRrh; fooj.kksa dh jpuk rFkk izLrqrhdj.k ls lEcfU/kr <k pk 16 a eksgu us 1 vizSy] 2012 dks 20 :0 izfr bdkbZ ij fuf pr mRikn dh 60]000 bdkbZ;ksa }kjk izfrfuf/kRo :Ik;k 12]00]000 ds lkFk O;kikj izkjEHk fd;kA o kZ 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds nkSjku leLr bdkbZ;ka 30 :- izfr bdkbZ dh nj ls csp fn;kA iw th dks ;Fkkor cuk;s j[krs gq,] eksgu 2012&13 ds nkSjku vf/kdre fdruh jkf'k O;kikj ls fudky ldrk gSA ;fn foRrh; iwath ,sfrgkfld ykxr ij j[kh tkrh gSA ys[kk ekud AS 4 b o kZ 2012&13 ds nkSjku] ,d izfr;ksxh }kjk V sMekdZ dk mYya?ku djus ds dkj.k] jkt fyfeVsM ij 15 yk[k :Ik;s dk eqdnek nkf[ky fd;k FkkA jkt fyfeVsM us foRrh; o kZ 31 ekpZ] 2013 ds vUr esa dEiuh fof/k lykgdkj dh lykg ij 10 yk[k :Ik;s dk foRrh; fooj.k esa izko/kku fd;kA 18 ebZ] 2013 esa ekuuh; dksVZ }kjk V sMekdZ mYya?ku ds lEcU/k esa fu.kZ; fn;k fd jkt fyfeVsM ihfMr i{k dks 14 yk[k :Ik;k nsaA izcU/k }kjk 30 vizSy] 2013 dks foRrh; fooj.k rS;kj fd;k x;k Fkk ftls cksMZ }kjk 30 ebZ] 2013 dks Lohd`r fd;k FkkA D;k jkt fyfeVsM bldks 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds foRrh; fooj.k esa lek;ksftr dj ldrk gS \ AS 5 17 a Vkbxj eksVj dkj fyfeVsM us deZpkfj;ksa ds la?k ls 01-07-2012 dks osru Lka'kks/ku dk le>kSrk fd;k FkkA osru dk la'kks/ku iqjkuh frfFk 01&04&2008 ls izHkkoh gksuk gSA 31&03&2012 rd etnwjh dk cdk;k 40]00]000 :Ik;s rFkk 01&04&2012 ls 01&07&2012 rd 3]50]000 :- FkkA ys[kk izeki&5 (AS 5) ds vuqlkj ^^vof/k ds The Institute of Chartered Accountants of India 24 kq) ykHk ;k gkfu esa iwoZ vof/k dh enksa ds dkj.k ikfylh esa ifjorZu** fu.kZ; dhft;s fd 31-03-2013 dks lekIr gksus okys o"kZ ds vUr esa foRrh; fooj.k esa cdk;k ns; etnwjh dks i`Fkd :Ik ls iznf kZr fd;k tk;s ;k ughaA AS 11 b AS 11 ds vuqlkj la{ksi esa crkb;s fd fuEufyf[kr fLFkfr esa dkSu ls ys[kakdu O;ogkj dh vko ;drk gS % (i) fofo/k nsunkj ds [kkrs esa VsM ;w ,l ls izkI; 5]00]000 :Ik;k ys[kk fd;k x;kA fo ; ysunsu dh frfFk dks izHkkoh fofue; nj 1 $ = 38-70 :- FkhA (ii) ;w ,l dEiuh ls 60]00]000 :0 dk nh?kZdkyhu _.k fy;kA lkSns dh frfFk dks izHkkoh fofue; nj 1$ = 35-60 :0 FkhA o kZ ds vUr esa fofue; nj fuEu Fkh& $ 1 Receivable = Rs 45.80 $ 1 Payable = Rs 45.90 AS 12 18 a ;ksX;k fyfeVsM dks o kZ 2009&10 esa 1500 yk[k ds Iyk.V dks izkIr djus ds fy;s 300 yk[k :Ik;k dk fo ks k vuqnku (Grants) izkIr gqbZ] ftldk izHkkoh thoudky nl o"kZ gSA izkIr vuqnku dks fpV~Bs esa vkfLFkxr vk; ds :Ik esa sfMV fd;k x;kA krksZa dks iwjk u djus ds dkj.k] o kZ 2012&13 ds nkSjku ljdkj dks vuqnku okfil djuk iM+kA mDr frfFk dks vkLFkfxr vk; dk ks k 210 yk[k vkSj Iyk.V dk vifyf[kr ewY; 1050 yk[k FkkA (i) vuqnku okilh ds fy, D;k O;ogkj fd;k tk;sxkA LFkk;h lEif k dh ykxr ij D;k izHkko iM+sxk vkSj o kZ 2012&13 ds nkSjku ykHk gkfu [kkrs ls fdruk kl pktZ fd;k tk;sxk \ ;g ekurs gq;s fd mDr lEif k ij lh/kh js[kk i)fr ls kl yxk;k tkrk gSA (ii) Okkilh dk D;k O;ogkj gksxk vxj vuqnku dks o kZ 2009&10 o kZ esa Iyk.V dh ykxr ls ?kVk;k x;k FkkA The Institute of Chartered Accountants of India 25 AS 16 (b) ,Dl fyfeVsM us 1 vizSy] 2012 dks ,d u;s Iyk.V fuekZ.k dk;Z kq: fd;k rFkk 8 yk[k :Ik;k dk ,d fo ks k _.k Iyk.V fuekZ.k ds fy;s fy;kA _.k ij 10% okf kZd C;kt dh nj FkhA IykaV fuekZ.k ;kstuk ij fuEu O;; fd;k Fkk % 1&4&2012 10]00]000 1&8&2012 24]00]000 1&1&2013 4]00]000 dEiuh ij vU; xSj&fof'k"V _.k 12 izfr kr okf kZd C;kt dh nj ls 46]00]000 :Ik;s cdk;k FkkA Iyk.V fuekZ.k dk dk;Z 31&03&2013 dks iwjk gks x;kA AS 16 ds fu;eksa ds vuqlkj ^^m/kkj ykxr^^ dk C;kt lfgr _.k ysus dh iwathd`r jkf'k dh x.kuk djuh gSA AS 19 fuEufyf[kr dks foRrh; iV~Vk ;k ifjpkyu iV~Vk esa oxhZd`r dhft;s& (i) iV~Vk vof/k lekIr gksus ij iV~Vs dk ekfydkuk gd iV~Vsnkj dks izkIr gksxkA (ii) iV~Vsnkj dks ;g fodYi jgrk gS fd og iV~Vk vof/k ds vUr esa lEif k dh [kjhn mfpr ewY; ls de ij dj ldrk gSA (iii) lEif k dk vkfFkZd thou 5 o kZ gS] iV~Vk vof/k 4 o kZ gS] ysfdu lEif k izkIr djus dk vf/kdkj iV~Vk vof/k lekfIr ij ugha gSA (iv) U;wure iV~Vk Hkqxrku (MLP) dk orZeku ewY; = X , lEif k dk mfpr ewY; Y gSA (v) vkfFkZd thou 5 o kZ] iV~Vk vof/k 2 o kZ] ijUrq lEif k fo ks k izd`fr dh gSA tks dsoy iV~Vsnkj ds mi;ksx ds fy, gSA The Institute of Chartered Accountants of India 26 AS 20 ^^vof/k ds nkSjku vn k bfDoVh va kksa dh vkSlr Hkkjkafdr la[;k** dh vo/kkj.kk (b) le>kb;sA crkb;s fd fuEu n kkvksa esa bfDoVh va kksa dh vkSlr Hkkfjr la[;k dh x.kuk AS 20 ds vuqlkj fdl izdkj djsaxs % 1 vizSy] 2012 31 vxLr] 2012 1 Qjojh] 2013 31 ekpZ] 2013 bfDoVh bfDoVh bfDoVh bfDoVh va kksa dk ks k va kksa dk fuxZeu uxn ds fy, va k dh iquZ[kjhn va kksa dk ks k va kksa dh la[;k 7]20]000 2]40]000 1]20]000 8]40]000 AS 26 20(a) ,d dEiuh dh LFkfxr kks/k ,oa fodkl dh ykxr 225 yk[k gSA fofHkUu o kksZa esa fo ; dh fuEu lEHkkouk gS % Ok kZ fo ; yk[k esa 1 600 450 2 3 300 4 150 ;fn eku ysa fd fodkl dh lEiw.kZ ykxr 225 yk[k gks rks mDr kks/k ,oa fodkl dh ykxr dks ykHk&gkfu [kkrs ls dSls pktZ fd;k tk;sxkA vki lq>ko nhft;sA ;fn rhljs o kZ ds lekfIr ij ;g eglwl fd;k tk;s fd vkxkeh pkSFks o kZ esa Qk;nk vftZr ugh gksxk rks vifj'kksf/kr O;;ksa dk dEiuh ds [kkrs es fdl izdkj dk O;ogkj gksxk \ AS 29 (b) ;ke fyfeVsM ,d lkoZtfud {ks= dh dEiuh vius xzkgdksa dks lykg vkSj rduhdh lsok;sa iznku djrh gSA o kZ 2012&13 esa ljdkj us osru la'kks/ku ds fy;s ,d deh ku cukus dk fu.kZ; fy;kA deh ku dh flQkfj k ij osru dk la'kks/ku 1&1&2006 ls izHkkoh gksxkA vHkh deh'ku dh fjiksVZ vkuh gS] vuqekfur vk/kkj ij dEiuh us osru la'kks/ku ds fy;s fo kh; o kZ 2012&13 esa 680 yk[k dk izko/kku The Institute of Chartered Accountants of India 27 fd;kA izlafonk ds vuqlkj xzkgd ds lkFk le>kSrk ykxr Iyl dk;Z (Cost plus job) FkkA bu deZpkfj;ksa dk okLrfod Hkqxrku ds vk/kkj ij fcy cuk;k tkrk gS rFkk izR;sd dk;Z ij fcrk;s x;s ?kaVksa ds vk/kkj ij dk;Z Job) ij caVu fd;k tkrk gSA dEiuh vius ys[kksa esa fuEu lwpuk;sa izdV djrh gS % ^^osru ,oa ykHkksa esa 680 yk[k dk osru Lka'kks/ku dk izko/kku kkfey gSA vuqca/k ds vk/kkj ij ds vk/kkj ij fcy esa okilh dk;Z (Reimburseable Job) dh jkf k pktZ dh tk;sxh tc okLrfod Hkqxrku fd;k tk;sxkA** foospuk dhft;sA ys[kkdkj ;g eglwl djrk gSa fd vuqcU/k dh krksZa ds vk/kkj ij ykHk&gkfu [kkrs esa 680 yk[k dh /kujkf k dks vk; dh igpku ekuk tk;s vU;Fkk ;g mi;qDrrk dh vo/kkj.kk Matching Concept dk mYya?ku gksxk rFkk de ykHk dh vksj vxzlj gksxkA The Institute of Chartered Accountants of India 28 1- izLrkfor mRrj@ladsr tuZy ys[ks eSllZ oh0vkj0 ds ,.M dEiuh dh iqLrdks es [;kfr [kkrk MsfcV Hkou [kkrk MsfcV e khu [kkrk MsfcV QuhZpj [kkrk MsfcV LVkd [kkrk MsfcV nsunkj [kkrk MsfcV cSad [kkrk MsfcV gkFk esa jksdM+ [kkrk MsfcV Ckdk;k jkt ,.M dEiuh [kkrk MsfcV To ysunkj [kkrk To cSad _.k [kkrk To fouksn iw th [kkrk To jkt iw th [kkrk fouksn ,.M dEiuh dh lEif k ,oa nkf;Ro ysus ij [;kfr [kkrk MsfcV e khu [kkrk MsfcV QuhZpj [kkrk MsfcV LVkWd [kkrk MsfcV nsunkj [kkrk MsfcV cSad [kkrk MsfcV gkFk esa jksdM+ [kkrk MsfcV vfxze [kkrk MsfcV To ysunkj [kkrk To cdk;k fouksn ,.M da- [kkrk To jkt iw th [kkrk To dqekj iw th [kkrk jkt ,.M dEiuh dh lEif k ,oa nkf;Ro ysus ij fouksn iwath [kkrk MsfcV jkt iwath [kkrk MsfcV dqekj iwath [kkrk MsfcV To [;kfr [kkrk [;kfr dks vifyf[kr djus ij The Institute of Chartered Accountants of India MsfcV 2]00]000 4]00]000 9]00]000 80]000 4]80]000 6]40]000 1]20]000 80]000 4]00]000 sfMV 4]80]000 3]20]000 16]35]000 8]65]000 1]64]000 8]00]000 24]000 5]60]000 8]00]000 3]60]000 40]000 2]40]000 4]64]]000 4]00]000 14]16]000 7]08]000 1]82]000 1]21]333 60]667 3]64]000 29 cSad [kkrk MsfcV fouksn iwath [kkrk dqekj iwath [kkrk iw th ds vuqikr esa fouksn ,oa dqekj jksdM+ yk;saxs jkt iwath [kkrk MsfcV To cSad [kkrk jkt us vfrfjDr iw th fudkyh Ckdk;k fouksn ,.M dEiuh [kkrk MsfcV To Ckdk;k jkt dEiuh [kkrk fouksn ,.M jkt dEiuh us vius cdk;k lek;ksftr fd;k 7]39]667 To To nkf;Ro iw th% fouksn jkt dqekj ysunkj cSad _.k 6]77]000 62]667 7]39]667 7]39]667 4]00]000 oh-vkj-ds- ,.M dEiuh dk fpV~Bk 31 ekpZ] 2013 lEif k Hkou 21]30]000 Ek khu 14]20]000 QuhZpj 7]10]000 LVkWd 9]44]000 nsunkj 3]20]000 vfxze cSad esa jksdM+ gkFk esa jksdM+ 55]24]000 The Institute of Chartered Accountants of India 4]00]000 4]00]000 17]00]000 1]04]000 10]40]000 14]40]000 2]40]000 4]80]000 1]20]000 55]24]000 30 ofdZax uksV~l % 1 ; izfrQy dh x.kuk dk izLrqfrdj.k fooj.k v- lEif k;k [;kfr Hkou Ek khu QuhZpj LVkWd nsunkj cSad esa jksdM+ gkFk esa jksdM+ jkt dEiuh ls cdk;k vfxze fouksn ,.M da0 jkt ,.M da0 2]00]000 4]00]000 9]00]000 80]000 4]80]000 6]40]000 1]20]000 80]000 4]00]000 & 1]64]000 & 8]00]000 24]000 5]60]000 8]00]000 3]60]000 40]000 & 2]40]000 33]00]000 4]80]000 & 3]20]000 29]88]000 4]64]000 4]00]000 & 8]00]000 l- ; izfrQy v & c 25]00]000 2- vkuqikfrd iw th fu/kkZj.k dh x.kuk dk izLrqfrdj.k 8]64]000 21]24]000 c- nkf;Ro ysunkj fouksn dEiuh dk cdk;k cSad _.k fooj.k eSllZ oh-vkj-ds- ,.M dEiuh 25]00]000$21]24]000 ?kVkb;s % [;kfr lek;kstu ubZ QeZ dh dqy iw th fouksn dh vkuqikfrd iw th 42]60]000 x 3@6 jkt dh vkuqikfrd iw th 42]60]000 x 2@6 dqekj dh vkuqikfrd iw th 42]60]000 x 1@6 The Institute of Chartered Accountants of India 46]24]000 3]64]000 42]60]000 21]30]000 14]20]000 7]10]000 42]60]000 31 3- iw th lek;kstu dh x.kuk dk izLrqfrdj.k fooj.k fouksn jkt dqekj VksVy fouksn ,.M dEiuh ls 'ks"k 16]35]000 8]65]000 & 25]00]000 gLrkUrj.k W.N. 4 jkt ,.M dEiuh ls 'ks"k gLrkUrj.k & 14]16]000 7]08]000 21]24]000 W.N. 5 16]35]000 22]81]000 7]08]000 46]24]000 ?kVkb;s % [;kfr dk viys[ku 3%2%1 vuqikr esa 1]82]000 1]21]333 60]667 3]64]000 v orZeku iw th c vkuqikfrd iw th W.N. 2 l jkf k yk;s Hkqxrku gsrq v&c 14]53]000 21]59]667 6]47]333 42]60]000 21]30]000 14]20]000 7]10]000 42]60]000 6]77]000 7]39]667 62]667 & 4 eSllZ fouksn ,.M dEiuh dh iqLrdksa esa iw th [kkrk fooj.k iw th [kkrk & eS0fouksn ,.M dEiuh gLrkUrj.k fouksn jkt fooj.k ks k yk;s B/d lap; [kkrk 3%1 [;kfr [kkrk 3%1 16]35]000 16]35]000 8]65]000 olwyh [kkrk * ykHk 3%1 8]65]000 fouksn 9]60]000 1]50]000 1]50]000 jkt 6]40]000 50]000 50]000 3]75]000 1]25]000 16]35]000 8]65]000 * Hkou ds fy;s 2]00]000 4]00]000 & 2]00]000 ,oa e khu 3]00]000 9]00]000&6]00]000 The Institute of Chartered Accountants of India 32 5 eSllZ jkt ,.M dEiuh dh iqLrdksa esa iw th [kkrk fooj.k oh-vkj-ds-,.M dEiuh gLrkUrj.k jkt 14]16]000 14]16]000 dqekj fooj.k jkt 7]08]000 ks k b/d 8]00]000 4]00]000 lap; 2%1 1]09]333 [;kfr 2%1 olwyh [kkrk * 1]06]667 ykHk 2%1 7]08]000 14]16]000 dqekj 4]00]000 2]00]000 54]667 53]333 7]08]000 * e khu ds fy;s 1]60]000 8]00]000 & 6]40]000 2 olwyh [kkrk lEif k % IykUV ,.M e khu QuhZpj LVkWd fofo/k nsunkj la;qDrthou ikWfylh izkI; deh ku nkf;Ro % ysunkj la;qDr thou ikfylh lap; jksdM+ [kkrk % 15]95]700 96]975 3]55]050 8]01]000 3]98]250 la;qDr chek 2]10]825 ikfylh izkI; deh ku Lkekiu O;; X Y Z 3]98]250 3]48]750 2]10]825 ,Dl dk iwath 27]000 [kkrk % ,DLk dk iw th [kkrk % jksdM+ [kkrk% fcy vuknj.k lk>snkj dk iwath [kkrk% olwyh ij ykHk 8]50]000 46]125 IykUV ,oa e khu 13]50]000 QuhZpj ,oa LVkd 2]70]000 16]20]000 Y dk iw th [kkrk % QuhZpj ,oa LVkd 83]700 55]800 27]900 1]67]400 36]98]325 The Institute of Chartered Accountants of India 2]70]000 36]98]325 33 Lkk>snkjksa ds iwath [kkrk X olwyh [kkrk % IykUV ,oa e khu QuhZpj ,oa LVkd jksdM+ [kkrk ks k jkf k Y Z X Y Z ks k (b/d) 6]30]000 3]37]500 1]80]000 cSad vf/kfodlZ 9]09]675 Jherh X ls _.k [kkrk 2]55]375 1]23]300 2]07]900 Oklwyh [kkrk% lekiu O;; 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esa ifjorZu dk;Z fu"iknu ds ifj.kke ij fuHkZj djrk gS uk fd cktkj dh n'kk ijA dk;Z fu iknu dk izHkko ;g fd izLrkfor ewY; 40 jgus dh lEHkkouk gks ldrh gS rFkk izLrkfor ewY; 30 jgus dh lEHkkouk gks ldrh gSA vuqnku frfFk ij LVkWd fodYi ds mfpr ewY; dk vuqeku yxkrs le; bldk /;ku ugh j[kkA blds ckotwn] laLFkku us vuqnku frfFk ij LVWkd fodYi ds mfpr ewY; dk vuqeku izR;sd ifjn` ; ds vUrxZr yxk;k rFkk ysu&nsu dh jkf k dk la'kks/ku fd;k tks fd o kZ ds vUr esa dk;Z fu iknu ds ifj.kke dks izfrfcfEcr djrk gS] tks fd ml le; ml fcUnq ij miyC/k lwpukvksa ij vk/kkfjr gSA izR;sd o kZ ds {kfriwfrZ O;;ksa ds izHkkj dh x.kuk o kZ 1 2 3 x.kuk 10]000 fodYi X 16 10]000 fodYi X 16 10]000 fodYi X 12 X X X ) 53,333 3 @3) 1,06,667 The Institute of Chartered Accountants of India vof/k gsrq {kfriwfrZ O;; 53]333 53]334 13]333 lap;h {kfriwfrZ O;; 53]333 1]06]667 1]20]000 35 tuZy ys[ks xkek fyfeVsM dh iqLrdksa esa 5- fooj.k 1 cSad [kkrk MsfcV MsfcV 12]600 To fofu;ksx [kkrk To YkkHk gkfu [kkrk 2 3 fofu;ksx cspdj ykHk dks ykHk gkfu [kkrs esa sfMV fd;k x;k 10% kks/kuh; iwokZf/kdkj va k iw th [kkrk MsfcV iwokZf/kdkj va kksa ds kks/ku ij ns; izhfe;e [kkrk MsfcV To iwokZf/kdkj va k/kkjh [kkrk kks/kuh; iwokZf/kdkj va kksa dk 10 izhfe;e ij ns; jkf'k izfrHkwfr izhfe;e [kkrk MsfcV To 4 5 6 7 8 10]000 1]000 1]000 iwokZf/kdkj va kksa ds kks/ku ij ns; izhfe;e [kkrk izfrHkwfr izhfe;e dk iz;ksx kks/kuh; iwokZf/kdkj va kksa ds izhfe;e esa fd;k bfDoVh va k iw th [kkrk MsfcV Okkilh [kjhn ij ns; izhfe;e [kkrk MsfcV To bfDoVh va k okilh [kjhn [kkrk okilh [kjhn ij ns; jkf k izfrHkwfr izhfe;e [kkrk 3200 & 1000 MsfcV lkekU; lap; [kkrk ks k jkf k MsfcV To okilh [kjhn ij ns; izhfe;e [kkrk okilh [kjhn Ikj ns; izhfe;e igys izfrHkwfr izhfe;e ls rFkk ks k jkf k lkekU; lap; ls nh xbZ cSad [kkrk MsfcV To cSad _.k [kkrk okilh [kjhn ds fy;s cSad ls _.k fy;k iwokZf/kdkj va k/kkjh [kkrk MsfcV bfDoVh va k okilh [kjhn [kkrk MsfcV To cSad [kkrk iwokZf/kdkjh va k/kkjh ,oa bfDoVh va k/kkjh dks Hkqxrku lkekU; lap; [kkrk 1000 $ 8000 MsfcV To iw th kks/ku lap; [kkrk iw th kks/ku lap; [kkrs esa iwokZf/kdkj va kks dk kks/ku ds vafdr ewY; rd ,oa bfDoVh va kks dh okilh [kjhn rd gLrkUrj.k The Institute of Chartered Accountants of India 8]000 8]000 sfMV yk[kkasa esa 12]600 600 11]000 1]000 16]000 2]200 5]800 8]000 8]000 11]000 16]000 8]000 27]000 18]000 18]000 36 6- ^^QeZ vfHkxksiu dk ykHk O;fDrxr vfHkxksidksa dks fn;k tkuk** ds vk/kkj ij vfHkxksidksa ds nkf;Roksa dks n kkZrs gq, fooj.k i=% va kksa dh la[;k Big Small Fat Total 1]20]000 40]000 80]000 60]000 28]000 32]000 20]000 12]000 8]000 2]00]000 80]000 1]20]000 24]000 12]000 4]000 40]000 56]000 16]000 40]000 20]000 20]000 & 4]000 4]000 & 80]000 40]000 40]000 tksM+s % QeZ vfHkxksiu 16]000 20]000 4]000 40]000 vfHkxksidksa dk dqy nkf;Ro 56]000 20]000 4]000 80]000 ldy nkf;Ro ?kVkb;s % fpfUgr vkosnu i= ?kVkb;s % vfpfUgr vkosnu i= dqy vkosnu i= & QeZ vfHkxksiu & fpfUgr vkosnu i= ldy nkf;Ro ds vuqikr esa tks fd 1]20]000%60]000%20]000 ?kVkb;s % QeZ vfHkxksiu kq) nkf;Ro 7 A - dEiuh vf/kfu;e dh /kkjk 117C ds vuqlkj] tgka dEiuh bl vf/kfu;e ds izHkkoh gksus ds ckn _.k&i= tkjh djrh gS rks og ,sls _.k&i= ds fy;s _.k&i= 'kks/ku lap; DRR dk fuekZ.k djsxhA blds fy, izR;sd o"kZ ykHkksa ls Ik;kZIr jkf'k sfMV dh tk;sxh tc rd ,sls _.k&i=ksa dk 'kks/ku ugh gks tkrkA dEiuh ekeyksa ds ea=ky; us 11 Qjojh] 2013 dks tkjh vius ifji= la[;k 04@2013 esa _.k&i= kks/ku dks k (DRR) Ik;kZIrrk ds lEcU/k esa Li Vhdj.k fn;k gSA mijksDr Li Vhdj.k ds vuqlkj] _.ki= kks/ku dks k Ik;kZIrrk ds fy;s fuekZ.k ,oa vk/kkjHkwr dk;ksZa dh dEifu;ksa dks kkfey djrs gq, 25% ewY; ds _.k&i= The Institute of Chartered Accountants of India 37 lkoZtfud fuxZeu }kjk fuxZfer fd;s tk;saxsA blfy,] uks;Mk Vksy fczt dkiksZjs ku fyfeVsM ds dsl esa 100 djksM+ dk 25% dh nj ls 25 djksM+ U;wure _.k&i= kks/ku dks k dh jkf k gksxhA vkxs ls] izR;sd dEiuh vko ;d :Ik ls izR;sd o kZ 30 vizSy ds iwoZ _.k i= kks/ku lap; (DRR) cuk,@fuoZgu djs] ifjfLFkfruqlkj tek ;k fuos k djsaA vkxkeh vkus okys o"kksZ esa 31 ekpZ rd lekIr gksus okys o"kZ esa de ls de ifjiDo gksus okys _.k&i=ksa dk 15% dksbZ Hkh ,d ;k vf/kd izdkj ls fuEu izdkj iz;ksx djs% (a) dksbZ Hkh vuqlwfpr cSad esa tek tks izHkkj vFkok xzg.kkf/kdkj (Lienen) ls eqDr gksA (b) dsUnzh; vFkok fdlh jkT; ljdkj dh Hkkj u j[kus okyh izfrHkwfr;ka (c) Hkkjrh; V LV vf/kfu;e] 1982 dh /kkjk 20 ds vuqPNsn (a) ls (d) ,oa (ee) (d) esa of.kZr Hkkj u j[kus okyh izfrHkwfr;k Hkkjrh; V LV vf/kfu;e] 1982 dh /kkjk 20 ds vuqPNsn (f) esa vf/klwfpr Hkkj ls eqDr ckW.Ml tks fdlh vU; dEiuh }kjk fuxZfer fd, x, gksA rn~uqlkj] uks,Mk Vksy fczt dkiksZjs ku fyfeVsM dks 15 djksM+ mfYyf[kr Jsf.k;ksa esa tek@fuos k djuk gksxkA The Institute of Chartered Accountants of India (100 x 15%) mijksDr 38 tuZy ys[ks uks;Mk Vky fczt dkjiksjs ku fyfeVsM dh iqLrdksa esa djksM+ esa 1 2 3 4 djksM+ esa 100 10 10% _.k&i= [kkrk MsfcV _.k&i= kks/ku izhfe;e* [kkrk MsfcV To _.k&i=/kkjh [kkrk _.k&i= /kkfj;ksa ds kks/ku ij ns; _.k&i=/kkjh [kkrk MsfcV To fofu;ksx [kkrk To cSad [kkrk _.k&i=/kkfj;ksa dk Hkqxrku muds Lo;a ds ks k ,oa blh mn~ns ; ds fy;s cuk;s fofu;ksx ls _.k&i= kks/ku lap; [kkrk MsfcV To lkekU; lap; [kkrk Mh-vkj- vkj- dk lkekU; lap; ls gLrkUrj.k djus ij ykHk gkfu [kkrk MsfcV To _.k&i= kks/ku izhfe;e [kkrk kks/ku ij izhfe;e ykHk gkfu [kkrs ls pktZ djus ij 110 25 10 110 15 95 25 10 * uksV & ;gk ;g ekuk x;k gS fd kks/ku ij izhfe;e dk _.k i=ksa ds fuxZeu ds le; ys[kk ugha fd;k x;kA 8- lh- fyfeVsM dk fpV~Bk 1@4@2013 fooj.k 1 2 a b a uksV~l la[;k 000 bDoVh ,oa nkf;Ro va k/kkfj;ksa dk dks k va k iwath lap; ,oa vkf/kD; 1 2 3]27]990 1]45]995 xSj&pkyw nkf;Ro nh?kZdkyhu m/kkj 3 40]000 The Institute of Chartered Accountants of India 39 3 1 2 a b A B a b c pkyw nkf;Ro O;kikfjd ns; vYidkyhu vk;kstu VksVy 4 5 6 7 8 pkyw lEif k LVkWd O;kikfjd izkfIr;k jksdM+ ,oa jksdM+ rqY; ds leku VksVy ys[kkvksa ds uksV~l 2]80]000 65]000 7]000 9 10 11 lEif k xSj&pkyw lEif k LFkk;h lEif k n` ; lEif k xSj&Pkkyw fofu;ksx vU; xSj&pkyw lEif k 40]000 11]000 5]64]985 76]000 72]000 64]985 5]64]985 000 1- va'k iw th bfDoVh va k iw th 10 :-okys iw.kZ iznRr 27]799 bfDoVh va k W.N.2 iwokZf/kdkj va k iw th 9% iwokZf/kdkj va k iw th izR;sd 100 okys W.N.2 2- lap; ,oa vkf/kD; izfrHkwfr izhfe;e W.N.2 fofu;ksx NwV lap; 5000 $ 2000 The Institute of Chartered Accountants of India 2]77]990 50]000 3]27]990 1]38]995 7]000 1]45]995 40 3- nh?kZ dkyhu _.k lqjf{kr 10% _.k&i= 80000 dk 50%) 4- O;kikfjd nsunkfj;k 25000 $15000 5- vYi dkyhu vk;kstu djksa ds fy;s vk;kstu 7000 $ 4000 6- ewrZ lEif k;k Hkou 66000 $ 52500 Ek khu ,oa IykUV 88000 $ 73500 7- xSj&pkyw fofu;ksx fofu;ksx 40000 $ 25000 8- vU; xSj&pkyw lEif k;k ,dhdj.k lek;kstu [kkrk 9- LVkWd LVkd 36000 $ 40000 10- O;kikfjd izkfIr;k O;kikfjd izkfIr;k [90% of (45000 + 35000)] 11- jksdM+ ,oa jksdM+ rqY; jksdM+ ,oa cSad 40]000 $ 25]000 & 15 The Institute of Chartered Accountants of India 40]000 40]000 11]000 1]18]500 1]61]500 &&&&&&&& 2]80]000 &&&&&&&& 65]000 7]000 76]000 72]000 64]985 41 ofdZax uksV~l% 1- gLrkaUrjd dEiuh dks fuxZfer va kksa ds ewY; dh x.kuk ^,* fyfeVsM lEif k;ka yh xbZ Hkou Iyk.V ,oa e khu fofu;ksx LVkWd O;kikfjd izkfIr;k jksdM+ vkSj cSad ^ch* fyfeVsM 50]000 25]000 7]000 ?kVkb;s & iwokZf/kdkj va k iw th 52]500 73]500 25]000 40]000 31]500 25]000 3]10]500 ?kVkb;s % nkf;Ro 10% _.k&i= O;kikfjd ns; dj vk;kstu 66]000 88]000 40]000 36]000 40]500 40]000 2]47]500 82]000 &&&&&&&& 228500 30]000 1]98]500 30]000 15]000 4]000 49]000 &&&&&&&& 1]98]500 20]000 1]78]500 2- bfDoVh va k/kkfj;ksa] _.k&i=/kkfj;ksa ,oa iwokZf/kdkj va k/kkfj;ksa dks fuxZfer va kksa dh la[;k ^A* fyfeVsM bfDoVh va k/kkfj;ksa dk fuxZeu 15 izfr va k 5 izhfe;e lfgr 198500@15 178500@15 ^B* fyfeVsM dqy 13233 va k1 The Institute of Chartered Accountants of India 25]133 va k 1]32]330 66]165 1]19]000 59]500 2]51]330 1]25]665 1]98]495 bfDoVh va k iw th @ 10 :Ik;k izfrHkwfr izhfe;e @ 5 :- 11]900 va k 1]78]500 3]76]995 42 50% _.k&i=ksa dk bfDoVh va'kksa esa ifjorZu 50]000@2 = 25000@15 30]000@2 = 15000@15 bfDVoh va k iw th @ 10 izfrHkwfr izhfe;e @ 5 @ 15 :Ik;k izfr va k 1666 va k2 & 16]660 8]330 24]990 30]000 1]000 va'k 10]000 5]000 15]000 20]000 9% iwokZf/kdkj va k iw th dk fuxZeu uksV % 1- [kf.Mr va kksa dk uxn Hkqxrku fd;k x;k (198500 198495) = 5 2- [kf.Mr va kksa dk uxn Hkqxrku = 25]000 & 24]990 = 10 9ykslj fyfeVsM dh iqLrdksa esa tuZy ys[ks fooj.k MsfcV 1 bfDoVh va'k iwath [kkrk 50 MsfcV 750000 To bfDVoh va k iw th [kkrk 15000 x 2-50 To iqufuekZ.k [kkrk bfDoVh va'k iwath dks 2-50 :- rd ?kVk;k x;kA 2 cSad [kkrk MsfcV 112500 To bfDVoh va k iw th [kkrk 45000 x 2-50 izR;sd bfDoVh va'kksa ds cnys 3 bfDoVh va'k fuxZfer ,oa vfHknRr 3 7% iwokZf/kdkj va k iw th [kkrk 12000 x ^50 600000 MsfcV 60000 IkqufuekZ.k [kkrk MsfcV To 5% iwokZf/kdkj va k iw th [kkrk 48000 x 10 To bfDoVh va k iw th [kkrk (72000 2.50 ) izR;sd 50 :0 okys 7% iwokZf/kdkj va kksa dk ifjorZu 4 u;s 5% iwokZf/kdkj va k izfr 10 :0 dh nj ls ,oa izR;sd va k/kkjh dks 6 bfDoVh va k 4 _.k [kkrk MsfcV 150000 To 5% iwokZf/kdkj va k iw th 12000 x 10 To bfDoVh va k iw th [kkrk 12000 x 2-50 _.k dks 1]50]000 dh lhek rd va k iw th eas ifjorZu fd;k 5 cSad [kkrk 40]000 x 2-50 MsfCkV 100000 To bfDoVh va k izkFkZuk i= [kkrk lapkydksa }kjk va kksa dk vfHkn k The Institute of Chartered Accountants of India 2666 va k 26]660 13]330 39]990 50]000 sfMV 37500 712500 112500 480000 180000 120000 30000 100000 43 6 bfDoVh va k izkFkZuk i= [kkrk MsfCkV To bfDoVh va k iw th [kkrk 40]000 x 2-50 izkFkZuk i= dh jkf k dks iw th [kkrs esa gLrkUrj.k fd;k x;k cSad _.k [kkrk MsfCkV To cSad [kkrk _.k dk iqu% Hkqxrku iqufuekZ.k [kkrk MsfCkV To ykHk gkfu [kkrk To Iyk.V [kkrk To V sMekdZ ,oa [;kfr [kkrk ks k ewY; lEif k ,oa gkfu dks vifyf[kr fd;k 7 8 100000 100000 200000 200000 652500 451000 35000 166500 ykslj fyfeVsM dk fpV~Bk 31-03-2013 1 fooj.k a 2 3 a a b iw th ,oa nkf;Ro va k/kkjh dks k va k iw th xSj&pkyw nkf;Ro nh?kZ dkyhu _.k pkyw nkf;Ro O;kikfjd ns; vU; nkf;Ro VksVy The Institute of Chartered Accountants of India uksV~l uEcj 1 10]60]000 2 2]23]000 2]07]000 35]000 15]25]000 44 lEif k xSj&pkyw lEif k;k LFkk;h lEif k;k ewrZ lEif k;k a vewrZ lEif k;k b pkyw lEif k;k LVkWd a O;kikfjd izkfIr;k b jksdM+ ,oa jksdM+ rqY; c 1 2 3 4 6]33]000 1]51]500 4]00]000 3]28]000 12]500 112500$100000 & 200000 ys[ks ds uksV 1- va k iw th vf/kd`r va k iw th % 65000 iwokZf/kdkj va k izfr va k 10 :3]00]000 bfDoVh va k izfr 2-50 :- 6]50]000 7]50]000 fuxZfer] vfHknRr ,oa pqdrk iw th 1]84]000 bfDoVh va k izfr 2-5 :60]000 5% iwokZf/kdkj va k izfr 10 :- 4]60]000 6]00]000 2- nh?kZdkyhu m/kkj lqjf{kr cSad _.k 3- ewrZ lEif k;k Hkou kl ?kVkdj Iyk.V kl ?kVkdj 4- vewrZ lEif k;k Vs MekdZ ,oa [;kfr The Institute of Chartered Accountants of India 10]60]000 2]23]000 4]00]000 2]33]000 6]33]000 1]51]500 45 chVk fyfeVsM fuLrkjd ds fglkc dk vfUre fooj.k i= izkfIr;k lEifRr;ksa ls olwyh % cSad esa jksdM+ fofo/k nsunkj LVkWd Iyk.V ,oa e khu isVsUV izfrHkwfr;ksa ls vkf/kD; olwyh jkf k Hkqxrku Hkqxrku 1]02]224 fuLrkjd dk ikfjJfed 2]40]000 8]00]000 6]40]000 20]00]000 2]00]000 5]20]000 (W.N. 3) (W.N. 1) lekiu O;; _.k&i=/kkjh % 14% _.k&i=/kkjh vftZr C;kt (W.N. 2) ysunkj % iwokZf/kdkj vlqjf{kr iwokZf/kdkjh va k/kkjh%^ iwokZf/kdkjh va k iw th cdk;k ykHkka k bfDoVh va k/kkjh (W.N. 4) 32000 va k izfr va k 25-12 44]00]000 1]17]736 9]20]000 1]61]000 10]81]000 1]20]000 3]51]200 4]71]200 16]00]000 2]24]000 18]24]000 8]03]840 44]00]000 ofdZax uksV~l 1 2 fuLrkjd dk ikfjJfed 2% lEif k olwyh ij 4760000 x 2@100 vlqjf{kr ysunkj ds Hkqxrku ij 351200 x 2@100 14% _.k&i= ij vftZr C;kt 31-3-2013 rd vftZr C;kt Hkqxrku dh frfFk 30-06-2013 rd mikftZr C;kt The Institute of Chartered Accountants of India 95]200 7]024 1]02]224 1]28]800 32]200 1]61]000 46 3 4 izfrHkwfr;kas ij vkf/kD; Hkwfe ,oa Hkou ls olwyh 3]20]000 $ 8]00]000 ?kVkb;s % cU/kd _.k 11]20]000 6]00]000 5]20]000 bfDoVh va k/kkfj;ksa dks ns; jkf k bfDoVh va k iw th pqdrk ?kVkb;s % izR;sd bfDoVh va k/kkfj;ksa ds fy;s miyC/k jkf'k bfDoVh va k/kkfj;ksa }kjk ogu gkfu izR;sd bfDoVh va k ij gkfu 11]16]160@32000 izR;sd bfDoVh va k/kkfj;ksa dks izfr va'k ns; jkf'k 60&34-88 11. 19]20]000 8]03]840 11]16]160 34-88 25-12 QkeZ B RA chek drkZ dk uke % ijQsDV tujy chek dEiuh iathdj.k la[;k vkSj vkbZ-vkj-Mh-,- dk iathdj.k fnukad 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s vfXu jsoU;w [kkrk vftZr izhfe;e kq) vuqlwph 1 A VksVy nkos budMZ kq) deh ku chek O;kikj ls lEcfU/kr ifjpkyu O;; B VksVy vfXu chek O;kikj ls ifjpkyu ykHk C=A-B 2 3 4 pkyw o kZ 6]77]500 6]77]500 2]37]500 13]125 1]81]250 4]31]875 2]45]625 vuqlwph & 1 izhfe;e vftZr 'kq) izkIr izhfe;e ?kVkb;s % iquZchek izhfe;e The Institute of Chartered Accountants of India 8]00]000 43]750 47 kq) izhfe;e vlekIr tksf[ke lap; esa ifjorZu ds fy;s lek;kstu % dqy izkjfEHkd vk;kstu vfUre vk;kstu% kq) izhfe;e dk 50% vfrfjDr vk;kstu @ 10% vftZr izhfe;e kq) 7]56]250 3]75]000 3]78]125 75]625 4]53]750 78]750 6]77]500 vuqlwph & 2 Dyse budMZ kq) nkoksa dk Hkqxrku tksMs+ % o kZ ds vUr esa vn k nkos ?kVkb;s % o kZ ds izkjEHk ds vn k nkos 1]75]000 1]25]000 3]00]000 62]500 2]37]500 vuqlwph & 3 deh ku deh ku Hkqxrku ?kVkb;s % iquZchek ls vftZr deh ku 50]000 36]875 13]125 vuqlwph & 4 ifjpkyu O;; izcU/kd ds O;; The Institute of Chartered Accountants of India 1]81]250 48 12 a) xsu cSad fyfeVsM 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s ykHk gkfu [kkrk fooj.k vk;% vftZr C;kt vU; vk; VksVy II. O;;% C;kt ij [kpZ ifjpkyu O;; vk;kstu ,oa lafnX/krk;sa [ vk;dj ds fy;s vk;kstu $ lafnX/k _.k ij vk;kstu $ vlekIr NwV 36 $ 15-5 $ 15 ] VksVy vuqlwph la[;k ekpZ] 2013 ds vUr esa ^000 I. 13 14 313-00 6-50 319-50 15 16 115-00 47-50 66-50 229-00 III. ykHk@gkfu % o kZ dk kq) ykHk ykHk@gkfu vkxs yk;s 90-50 & 90-50 IV. fu;kstu % 25% dh nj ls oS/kkfud lap; esa gLrkUrj.k ks k fpV~Bs esa ys x;s VksVy 22-63 67-87 90-50 vuqlwph & 13 C;kt mikftZr fooj.k C;kt@NwV 112-5 $ 100-5 $ 52-5 $ 47-5 II. fofu;ksxksa ij C;kt III. fjtoZ cSad ,oa vU; ijLij cSad dks k ds ks k ij C;kt I. Ok"kZ 31 ekpZ] 2013 o kZ ds vUr esa ^000 313-00 & & 313-00 The Institute of Chartered Accountants of India 49 vuqlwph & 14 vU; vk; fooj.k deh ku] nykyh] fofue; II. fofu;ksxksa ds fo ; ls gkfu I. Ok kZ ekpZ] 2013 ds vUr esa ^000 23-50 17-00 6-50 vuqlwph & 15 C;kt ij [kpZ fooj.k tek ij C;kt 77-5 $ 37-5 II. fjtoZ cSad ,oa ijLij cSad ds m/kkj ij C;kt I. Ok kZ ekpZ] 2013 ds vUr esa ^000 115-00 & 115-00 vuqlwph & 16 ifjpkyu [kpsZ fooj.k deZpkfj;ksa dks Hkqxrku ,oa mlds fy, vk;kstu II. NikbZ vkSj LVs kujh III. lapkyd dh Qhl] Hk ks ,ao [kpsZ IV. vads{kd Qhl I. Ok kZ ekpZ] 2013 ds vUr esa ^000 41-00 2-50 1-50 2-50 47-50 The Institute of Chartered Accountants of India 50 (b)- djksM+ esa I iw th dks k & Js.kh&1 bfDoVh va k iw th oS/kkfud lap; izfrHkwfr izhfe;e iw th lap; lEif k;ksa ds fo ; ls mRiUu 90&40 750 150 150 50 &&&&&&&& 1]100 15 1]085 ?kVkb;s % vewrZ lEif k;k ii 13 (a)- iw th dks k Js.kh II iw th lap; lEif k;ksa ds iquZewY;kadu ls mRiUu ?kVkb;s % 55% rd NwV 40 22 18 vkSlr iw th ykxr izkjfEHkd iw th ykxr A vfrfjDr iw th [kpsZ Lohd`r mijksDr B vfUre iw th ykxr A $ B vkSlr iw th ykxr (b)- djksM+ esa 2010&11 284330-74 2011&12 304175-32 2012&13 309748-62 2013&14 313615-70 19844-58 5373-30 3867-08 3]04]175-32 3]09]748-62 3]13]615-70 2]94]253-03 3]06]961-97 3]11]682-16 3015-70 3]16]631-40 3]15]123-55 kl vkSlr Hkkfjr okf kZd gzkl dh nj 5-28% ekudj ,oa VSfjQ ds mn~ns ; ls] vko';d x.kuk fuEu izdkj gS % vkSlr iw th ykxr gzkl dh Hkkfjr vkSlr nj % gzkl okf kZd The Institute of Chartered Accountants of India 2010&11 2011&12 2012&13 2]94]253-63 3]06]961-97 3]11]682-16 0-0528 0-0528 0-0528 16456-82 15536-56 16207-60 2013&14 3]15]123-55 0-0528 16638-52 51 14- fooj.k izkjfEHkd jgfr;k ; vkod xkM+h HkkM+k ldy ykHk C/d ok ; xkM+h HkkM+k fctyh osru foKkiu NwV Lohd`r fdjk;k nj ,oa dj kl Mwcr&_.k ds fy;s vk;kstu Jfed dY;k.k O;; kq) ykHk eSllZ vksesxk dh iqLrdksa esa foHkkxh; O;kikj ,oa ykHk gkfu [kkrk 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s X 36]000 1]32]000 1]500 55]500 Y 24]000 88]000 1]000 39]500 Z ;ksx fooj.k 20]000 80]000 fo ; 44]000 2]64]000 vfUre jgfr;k 3]000 500 46]500 1]41]500 2]25]000 1]52]500 1]11]000 4]88]500 2]700 600 900 1]200 ldy ykHk(b/d) 3]000 500 1]000 1]500 NwV izkIr 20]000 16]000 12]000 48]000 2]700 600 900 1]200 2]250 500 750 1]000 7]500 2]500 2]000 3]000 1]000 200 400 400 1]750 500 500 750 1]000 26]350 800 16]350 600 29]300 56]400 40]100 X Y 1]80]000 1]35]000 45]000 17]500 Z 90]000 4]05]000 21]000 83]500 2]25]000 1]52]500 1]11]000 4]88]500 55]500 900 39]500 600 46]500 1]41]500 300 1]800 56]400 46]800 1]43]300 40]100 46]800 1]43]300 2]400 72]000 ofdZax uksV [kpksZa ds caVokjs dk vk/kkj 1- vkUrfjd xkM+h HkkM+k 2- Tkkod xkM+h HkkM+k 3- osru 4- foKkiu 5- NwV nh 6- NwV izkIr 7- fdjk;k] nj ,oa dj 8- QuhZpj ij gzkl 9- deZpkjh dY;k.k O;; 10- fctyh O;; 11- Mwcr _.k ds fy;s vk;kstu The Institute of Chartered Accountants of India ;ksx 1- ; 3%2%1 2- fo ; 4%3%2 3- deZpkfj;ksa dh la[;k 5%4%3 4- fo ; 4%3%2 5- fo ; 4%3%2 6- ; 3%2%1 7- ?ksjh xbZ txg ds vuqikr 6%5%4 8- QuhZpj ewY; 2%2%1 9- deZpkfj;ksa dh la[;k 5%4%3 10- miHkksx bdkbZ 3%2%1 11- nsunkj ckdh 3%2%2 52 fe0 ,Dl dh iqLrdksa esa 15 (a) fnYyh kk[kk [kkrk 2012 Jan 1 Dec 31 Jan 1 2013 2012 ks k (b/d) % LVkWd nsunkj [kqnjk jksdM+ Dec 31 64]000 24]000 3]000 kk[kk dks eky Hkstk cSad % fofo/k O;; [kqnjk [kpZ(W.N.2) ks k jkf k eq[; dk;kZy; ds ykHk gkfu [kkrs esa ys Xk;ss ks k (b/d) 91]000 cSad % udn fo ; nsunkjksa ls izkIr jksdM+ (W.N. 1) 3]10]000 3]58]000 6]68]000 6]72]000 20]000 10]000 6]000 'kk[kk dks eky Hkstk & eq[; dk;kZy; dks okfil vfUre ks k % jgfr;k nsunkj [kqnjk jksdM+ 7]99]000 1]07]000 ofdZax uksV~l% 1- nsunkjksa ls jksdM+ laxzg nsunkj 1-1-12 ds vuqlkj tksM+s & m/kkj fo ; 24]000 3]60]000 3]84]000 ?kVkb;s & Mwcr _.k ,oa fo ; okilh 2000$2000 4]000 nsunkjksa dk vfUre ks k 22]000 pkyw o kZ esa jksdM+ laxg z The Institute of Chartered Accountants of India 3]58]000 24]000 80]000 22]000 5]000 1]07]000 7]99]000 53 2 [kqnjk O;; [kqnjk jksdM+ 1-1-12 ds vuqlkj tksM+s & eq[; dk;kZy; ls izkIr jksdM+ ?kVkb;s & 31-12-12 dks [kqnjk jksdM+ o"kZ ds nkSjku [kpZ b 3]000 12]000 15]000 5]000 10]000 ,-ch-lh- fyfeVsM dh iqLrdksa esa U;w;kdZ kk[kk dk ryiV 31 ekpZ] 2013 ifjorZu nj izfr US $ LVkWd 1-4-12 40 41 ; ,oa fo ; fofo/k nsunkj ,oa ysunkj 42 fofue; foi= 42 fofo/k O;; 41 cSad ks k 42 fnYyh eq[; dk;kZy; [kkrk & MsfcV 6]000 16]400 8]400 2]520 22]140 8]820 & 64]280 sfMV & 30]750 6]300 5]040 & & 22]190 64]280 16 a fooj.k ,sfrgkfld ykxr ij foRrh; iw th dk fuoZgu vfUre bfDoVh 30 X 60]000 bdkbZ;ka jksdM+ izfrfuf/kRo 18]00]000 izkjfEHkd bfDoVh 60]000 bdkbZ;ka X ^20 = 12]00]000 Ikwath dks ;Fkkor cuk;s j[kus gsrq Lohd`r 6]00]000 18]00]000 & 12]00]000 vkgj.k 16 b ys[kk ekud 4 ds vuqPNsn 8 ds vuqlkj lEif k;ksa ,oa nkf;Roksa ds ^^lek;kstu** gsrq ;g vko ;d gS fd fpV~Bs dh frfFk ds mijkar ?kfVr gksus okyh ?kVukvks dh vfrfjDr lwpuk iznku djsa fpV~Bs dh rkjh[k dks os jde ds fu/kkZj.k esa egRoiw.kZ rjhds ls izHkkfor djrh gSA fn, x, dsl esa] jkt fyfeVsM ij muds izfr;ksxh }kjk V sMekdZ mYya?ku dk okn 2012&13 esa gh nk;j dj fn;k x;k Fkk] ftlds gsrq izko/kku Hkh cuk fn;k FkkA U;k;ky; }kjk 18 ebZ] 2013 dks tqekZus ds Hkqxrku dk fu.kZ; fn;k x;k] tks lek;kstu dh ?kVuk xfBr gksuk ekuk tk,xk D;ksafd The Institute of Chartered Accountants of India 54 mDr ?kVuk foRrh; fooj.kksa ds vuqeksnu ds iwoZ ?kfVr gqbZA blfy,] jkt fyfeVsM izko/kku dks 4 yk[k ls c<+kdj Lkek;ksftr djsxkA ;g U;k;ky; }kjk fM h dh xbZ jkf k ,oa muds }kjk izfr;ksxh dks fn, x, Hkqxrku dks izfrfcfEcr djsaxhA 17 a fofnr gS fd tqykbZ] 2012 esa etnwjh la'kksf/kr dh xbZ tks chrh gqbZ vof/k 01-04-2008 ls izHkkoh gksxhA 01-04-2008 ls 31-03-2012 rd dh vof/k dk cdk;k ns; etnwjh dks foRrh; fooj.k i= cukrs le; Hkwy pwd dh xyrh ugha eku ldrsA blfy;s bl O;; dks vof/k ls iwoZ dk O;; ugha ys ldrsA vfrfjDr etnwjh dk nkf;Ro 40]00]000 1-04-2008 ls 31-3-2012 rd dks pkyw o kZ dh etnwjh esa kkfey fd;k tk,xkA YkkHk gkfu fooj.k esa mYys[k gksxk fd vfrfjDr etnwjh dEiuh dh lkekU; xfrfof/k;ksa ls mRiUu gqvk O;; gSA ;|fi vlkekU; jkf k gksus ij Hkh mDr O;; vlkekU; ds fy;s ;ksX; ugh gksxkA ;|fi ys[kk ekud 5 ds iSjk 12 ds vuqlkj ^^le;kof/k ds kq) ykHk ;k gkfu] vof/k iwoZ ensa rFkk ys[kkadu uhfr;ksa esa ifjorZu**A Tkc lkekU; xfrfof/k;ksa }kjk vk; ;k O;; esa kkfey vk; ;k O;; dh ensa vkdkj O;ogkj ;k ?kVuk ls bl izdkj dh gksa] ftudk mDr vof/k esa laLFkku dh dk;Z{kerk ds mYys[k gsrq izdVhdj.k izklafxd gks rks mDr enksa dk O;ogkj rFkk jkf'k i`Fkd :Ik ls izdV dh tk;sA pwafd ;gk ij kkfey jkf k o`gr gS] mDr O;ogkj dk i`Fkd izdVhdj.k vko ;d gSA ;|fi] pkyw o kZ dh ns; etnwjh 1-4-2012 ls 1-7-2012 3]50]000 iwoZ vof/k en ugha gSA vr% i`Fkd izdVhdj.k vko ;d ugh gSA bls pkyw o kZ dh etnwjh ds :Ik esa fn[kkuk pkfg,A b ys[kkekud AS 11 ^^fons kh fofue; nj esa ifjorZu dk izHkko** iznku djrk gS fd ekSfnzd enksa ij jksI; fofue; vUrj dks ykHk gkfu fooj.k esa tkuk pkfg;sA iSjk 46A ds vuqlkj fodYi ds iz;ksx dh n kk esa] nh?kZdkyhu fons'kh eqnzk ,oa ekSfnzd ls mRiUu fofue; vUrj kl ;ksX; iwathxr lEif k dh ykxr esa lek;ksftr fd;k tk,xk ;k vU; n kkvksa esa fons kh eqnzk ,oa ekSfnzd en vuqokn vUrj [kkrk (FCMITD) esa gLrkUrfjr dj ifj kksf/kr fd;k tk,xkA The Institute of Chartered Accountants of India 55 (i) fofo/k nsunkj fooj.k izkjfEHkd ekU;rk fpV~Bs dh frfFk ij nj fofue; vUrj o`f) ;k gkfu O;ogkj (ii) fons kh eqnzk US $ 12919-90 US $ 12919-90 nj 38-70 45-80 7-10 :Ik;s 5]00]000 91]731 o`f) ykHk gkfu [kkrs esa tek 91]731 :Ik;k nh?kZdkyhu _.k fooj.k izkjfEHkd ekU;rk fpV~Bs dh frfFk ij nj fofue; vUrj ykHk ;k gkfu fons kh eqnzk US $ 168539-33 US $ 168539-33 nj 35-60 45-90 10-30 :Ik;s 60]00]000 17]35]955 gkfu ykHk gkfu [kkrs ds uke O;ogkj 17]35]955 ;k FCMITD [kkrs esa gLrkarj.k vkSj ifj kks/ku 18 a ys[kk ekud 12 ds iSjk 21 ds vuqlkj ^^ljdkjh vuqnkuksa dk ys[kkadu** ljdkjh vuqnku ds lEcU/k esa okilh ;ksX; jkf k] tks fd vk; ls lEcfU/kr gksrh gSA bldk lcls igys mi;ksx vuqnku ls lEcfU/kr vifj'kksf/kr vkLFkkfxr sfMV 'ks"k eas djuk pkfg;sA ;fn okilh ;ksX; jkf k fdlh ,slh vkLFkfxr sfMV ls vf/kd gS rc jkf k ykHk gkfu fooj.k ls rRdky pktZ dh tkuh pkfg;sA i bl dsl eas tcfd okilh ;ksX; vuqnku jkf k 300 yk[k ,oa vkLFkfxr vk; dk ks k 210 yk[k gS] blfy;s 90 yk[k o kZ 2012&13 ds ykHk gkfu [kkrs ls pktZ fd;s tk;saxsA LFkk;h lEif k dh ykxr ij dksbZ izHkko ugha iM+sxk rFkk kl dh jkf'k foxr o"kksZ ds kl ds leku gksxhA The Institute of Chartered Accountants of India 56 ii ys[kk ekud 12 ds iSjk 21 ds vuqlkj fdlh fof k V LFkk;h lEif k ls lEcfU/kr ljdkjh vuqnku ds lanHkZ eas okilh ;ksX; jkf k dk ys[kk okilh ;ksX; jkf'k ls lEif k dk iqLrd ewY; c<+kdj djuk pkfg,A tgk lEif k dk iqLrd ewY; c<+k;k tk,xk] lEifRr ds la'kksf/kr iqLrd ewY; ij kl dh jkf'k lEifRr ds 'ks"k thou dky esa pktZ dh tk;sxhA blfy;s bl dsl esa] IykaV dk iqLrd ewY; 300 yk[k ls c<+k;k tk;sxkA IykaV dh c<+k;h gqbZ 300 yk[k dh ykxr IykaV ds 'ks"k mi;ksxh thou lkr lky esa ifj'kksf/kr dh tk;sxhA 2012&13 esa kl gksxkA 1200@10 $ 300@7 = 162-86 yk[kA b 1 vkSlr Hkkfjr lafpr O;;ksa dh x.kuk 10]00]000 16]00]000 1]00]000 27]00]000 10]00]000 X 12@12 = 24]00]000 X 8@12 = 4]00]000 X 3@12 = ii- IykaV ds fuekZ.k gsrq iz;qDr xSj&fof k V m/kkj jkf k;ka xSj&fof k V m/kkj jkf k;k = vkSlr lafpr iawthxr O;; & fof k V m/kkj = iii- 27]00]000 & 8]00]000 = 19]00]000 vkSlr Hkkfjr lafpr O;;ksa ij C;kt fof k V m/kkj 8]00]000 x 10% xSj&fof k V m/kkj 19]00]000 x 12% iwathdj.k gsrq C;kt dh jkf k The Institute of Chartered Accountants of India ^ 80]000 2]28]000 3]08]000 57 iv- IykaV gsrq lEiw.kZ O;;ksa dk iwathdj.k IykaV dh ykxr ^ 10]00]000 $ 24]00]000 $ 4]00]00 tksfM+;s % iwathdj.k gsrq C;kt dh jkf k IykaV dh dqy ykxr 38]00]000 3]08]000 41]08]000 19 a (i) fo kh; iV~Vk (ii) iV~Vs dh kq:vkr ls gh ;g vfuok;Z gksxk fd vxj iV~Vs dk mi;ksx iV~Vsnkj gh djsxk rks og foRrh; iV~Vk gSA (iii) og rc Hkh foRrh; iV~Vs ds :Ik esa oxhZdr ` gksxh] tc lEif k ds thou dk cgqr vf/kd Hkkx iV~Vs dh vof/k ls lEcfU/kr gksA (iv) tgka X = Y, ;k tgk X okLrfod :Ik ls Y ds cjkcj gks] og foRrh; iV~Vk gSA (v) tcfd lEif k iV~Vsnkj ds mi;ksx gsrq izkIr dh xbZ gks] og foRrh; iV~Vk gSA c ys[kk ekud 20 ds iSjk 16 ds vuqlkj ^^izfr va k miktZu^^ vof/k ds nkSjku vn k bfDoVh va kksa dh Hkkfjr vkSlr la[;k] fdlh Hkh le; ij vn k va kksa dh la[;k esa o`f) ;k deh vof/k ds nkSjku va k/kkfj;ksa dh iw th dh jkf k esa gks ldus okys ifjorZuksa ds rF; dks izfrfcafcr djrk gSA izfr va k ekSfyd vtZu dh x.kuk ds fy;s bfDoVh va kkas dh la[;k vof/k ds nkSjku vn k bfDoVh va kksa dh Hkkfjr vkSlr la[;k ds cjkcj gksuh pkfg,A Hkkfjr vkSlr bfDoVh va'kks dh la[;k 7]20]000 9]20]000 8]40]000 X X X 5@12 5@12 2@12 += 3]00]000 va k = 4]00]000 va k = 1]40]000 va k = 8]40]000 va k The Institute of Chartered Accountants of India 58 20 a (i) kks/k rFkk fodkl ykxr fo ; ij vk/kkfjr ;g ekurs gq, fd 225 yk[k dh dqy ykxr fodkl ykxr gS dk vkoaVu fuEu izdkj gS % o kZ 1 2 3 4 (ii) kks/k ,oa fodkl ykxr dk vkoaVu ^ yk[kksa eas 225@1500 X 600 = 90 225@1500 X 450 = 67-5 225@1500 X 300 = 45 225@1500 X 150 = 22-5 ;fn rhljs o kZ dh lekfIr ij] ifjfLFkfr;ka ;g fl) u dj lds fd vkxkeh pkSFks o kZ esa ykHk vftZr fd;k tk ldsxk] rc dEiuh dks vifj kksf/kr jkf k dks rRdky O;; ds :Ik esa pktZ djuk gksxk] ks k [225 (90 + 67.5)] = 67.5 gksxkA b ys[kk ekud 29 ds iSjk 46 ds vuqlkj ^^vk;kstu] lafnX/k nkf;Ro rFkk lafnX/k lEif k;k ** dqN ;k egRoiw.kZ O;; ds fuiVkjs gsrq vk;kstu] tc vU; i{k }kjk okilh dk Hkqxrku laHkkfor gks rks okilh dk Hkqxrku ekU; gksxkA tc vkSj dsoy tc ;g fuf pr gks fd ;fn nkf;Ro dk Hkqxrku djrk gS rks okilh dk Hkqxrku izkIr gks tk,xkA okilh ds Hkqxrku dks izcU/kd i`Fkd lEif k ds :Ik esa O;ogkj fd;k tk,xkA okilh dk Hkqxrku gsrq ekU; jkf k vk;ksftr jkf k ls vf/kd ugh gksxhA rn~uqlkj laLFkku dh laHkkfor gkfu dks de fd;k ;k cpk;k tk ldrk gS D;ksafd lafnX/k nkf;Roksa dk esy lEcfU/kr foijhr nkoksa ;k r`rh; i{k ds fo:) nkoksa ls fd;k tk;sxkA bl dsl esa] vk;kstu dh jkf k dk fu/kkZj.k bl ckr dks /;ku esa j[kdj fd;k tk;sxk fd nkoksa dh lEHkkfOkr ekiu ;k olwyh esa fdlh Hkh izdkj dk dksbZ egRoiw.kZ vfuf p; u gksA bl dsl esa deZpkfj;ksa ds osru gsrq ^680 yk[k dk izko/kku vfUre :Ik ls xzkgd ls vuqcU/k dh krksasZ ds vuqlkj olwy fd;k tk,xkA blfy;s ^680 yk[k dh jkf'k ds nkf;Ro dk esy xzkgd ds foijhr nkos ls gksxkA vr% deZpkfj;ksa ds osru gsrq izko/kku dks xzkgd ij nkos dh jkf'k ls de djrs gq, cuk;k tkuk pkfg,A ;g fn[kkbZ nsrk gS fd ^680 yk[k The Institute of Chartered Accountants of India 59 dh lEiw.kZ jkf k xzkgd ls olwyh dh tk ldrh gS rFkk olwyh dks ysdj dksbZ egRoiw.kZ vfu p; ugha gSA vr% ykHk&gkfu [kkrs ij kq) izHkkj kwU; gksxkA ys[kkdkjksa dh jk; esa ys[kk ekud 29 ds vuqlkj 680 yk[k dh vk; dh xSj&ekU;rk ds lUnHkZ esa ugh gSA ;fn 680 yk[k dh vk; dks ,d lkFk ekU;rk nh tkrh gS] rks ;g lko/kkuh dh vo/kkj.kk dk ikyu ugh gksxkA 680 yk[k dh jkf k orZeku esa vk; u gksdj okilh ds Hkqxrku dk nkok gSA gkyk fd ys[kkdkj bl gn rd lgh gS fd ^680 yk[k dh vk; dh xSj&ekU;rk dk ifj.kke ykHk dh deh fn[kk;sxkA The Institute of Chartered Accountants of India

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