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CA IPCC : Revision Test Paper (with Answers) - ADVANCED ACCOUNTING (Hindi) Nov 2014

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M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-II\5. Adv. Accounting\ Ist\Lekhraj\9-10-2014 M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-II\5. Adv. Accounting\ IInd\Lekhraj\11-10-2014 M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-II\5. Adv. Accounting\ IIIrd\Lekhraj\13-10-2014 iz'ui= & 5 : mPp ys[kkadu Hkkx I % uoEcj] 2014 dh ijh{kk esa ykxw gksus ;k ykxw ugha gksus dks n'kkZrh mn~?kks"k.kk,a (A) uoEcj] 2014 ds fy, ykxw (i) xSj&fuxeh; Lrj&II laLFkkuksa dks oxhZd`r djus ds vk/kkj dk iqujh{k.k gky gh esa dj vads{k.k lhek eas o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj"kn~ us xSsj&fuxeh; Lrj&II ds laLFkkuksa esa izFke vk/kkj dks ifjofrZr djus dk fu.kZ; fy;k gS] tks fd y?kq ,oa e>ksys m|ksxksa dk fu/kkZj.k muds vkorZ ds vk/kkj ij ` 40 yk[k ls ` 1 djksM+ ICAI }kjk 7 ekpZ] 2013 dks tkjh mn~?kks"k.kk ^^xSj&fuxeh; Lrj&II laLFkkuksa dks oxhZd`r djus ds vk/kkj dk iqujh{k.k** gksxkA ;g iqujhf{kr mn~?kks"k.kk, 1 vizSy] 2012 ;k mlds ckn 'kq: gksus okys ys[kk o"kZ ls ykxw ,oa izHkkoh gksaxhA (ii) cSafdax fu;ked vf/kfu;e] 1949 dh /kkjk 24 oS/kkfud rjyrk vuqikr (SLR) dk fuoZgu & LFkkuh; {ks= ds cSadksa gsrq cSafdax fu;ked vf/kfu;e] 1949 dk 10 tSlk fd le; le; ij la'kks/ku fd;k x;k] dh /kkjk 24 mi/kkjk 2A eas iznRr 'kfDr;ksa dks mi;ksx djrs gq, Hkkjrh; fjtoZ cSad us viuh foKfIr la- DBOD No. Ret. BC. 48/12.02.001/2012-13 fnukad 28 flrEcj] 2012 }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 (iii) jksdM+ lap; vuqikr (CRR) dk vuqj{k.k Hkkjrh; fjtoZ cSad us vuqlwfpr O;kikfjd cSadksa ds jksdM+ lap; vuqikr (CRR) dks 25 fcUnq ls de djus dk fu.kZ; fy;k tks fd 'kq) ekax ,oa le; nkf;Ro dk 4.25 izfr'kr ls 4 izfr'kr gksxk }kjk foKfIr la[;k DBOD No. Ret. BC. 76/12.01.001/2012-13 fnukad 29 tuojh] 2013 o 9 Qjojh] 2013 ls 'kq: gksus okys i[kokjs ls izHkkoh gksxkA LFkkuh; {ks= ds cSad Hkh viuh 'kq) ekax ,oa nkf;Ro dk 3 izfr'kr jksdM+ lap; vuqikr fnukad 8 Qjojh] 2013 rd ,oe~ 9 Qjojh] 2013 'kq: gksus okys i[kokjs ls viuh 'kq) ekax ,oa nkf;Ro dk 4 izfr'kr cuk;s j[kus dk fuokZgu djsaxsA (iv) IkzfrHkwfr;ksa dk iqu% ; la'kks/ku vf/kfu;e] 2013 Hkkjrh; izfrHkwfr ,oa fofue; cksMZ (SEBI) vf/kfu;e] 1992 dh /kkjk 30 ds vUrxZr izn k 'kfDr;ksa dk iz;ksx djrs gq, lkFk esa i<+k tk;s dEiuh vf/kfu;e] 1956 dh /kkjk 77A dh mi/kkjk 2 DykWt ,Q }kjk Hkkjrh; izfrHkwfr ,oa fofue; cksMZ }kjk izfrHkwfr iqu% ; vf/kfu;e] 1998 esa la'kks/ku djds izfrHkwfr;ksa The Institute of Chartered Accountants of India 2 (B) b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 dk iqu% ; la'kks/ku vf/kfu;e] 2013 ykxw fd;k gSA u;s izko/kku esa egRoiw.kZ izko/kku fuEu gSa % (i) dEiuh viuh izn k iwath rFkk eqDr lap; dk 15 izfr'kr ;k mlls vf/kd va'kksa dk [kqys cktkj ls iqu% ; ugha dj ldrhA (ii) iqjkus iqu% ; dh dk;Zokgh ds lekIr gksus ds ,d o"kZ ds vUnj dEiuh iqu% ; dk dksbZ Hkh vkQj ugha dj ldrh gSA (iii) iqu% [kjhn ds fy;s fufnZ"V jkf'k dk de ls de 50% dk iz;ksx va'kksa ds iqu% [kjhn ;k vU; fof'k V izfrHkwfr esa mi;ksx ds fy;s vk'oLr gksuk pkfg;sA uoEcj] 2014 dh ijh{kk esa ykxw ugha gksaxs fuxeh; ekeyksa ds ea=ky;ksa }kjk tkjh Hkkjrh; ys[kk ekud f}rh; Ind MCA }kjk ykxw gksus dh frfFk dh ?kks"k.kk ds cxSj viuh osclkbV ij izk;ksftr 35 Hkkjrh; ys[kk ekud tkjh fd, x;sA ;s os ys[kk ekud gSa tks Hkkjrh; ys[kk ekud ,oa IFRS ds vUrjksa dks nwj djus dk iz;kl djrs gSaA ;s ys[kk ekud uoEcj] 2014 dh ijh{kk esa 'kkfey gksus okys fo|kfFkZ;ks ij ykxw ugha gksaxsA Hkkx II : iz'u ,oa mRrj iz'u (QUESTIONS) lk>snkjh QeZ dk fo?kVu 1. 30 twu] 2013 dks ,d vkfFkZd fpV~Bk fuEu Fkk nkf;Ro Ikwath % v c l ch dk _.k [kkrk fofo/k ysunkj lk>snkjh QeZ dk lekiu gqvk FkkA lekiu ds le; QeZ dk % ` ` lEif k;k ` jksdM+ 10]800 76]000 1]89]200 fofo/k lEifRr;ka 48]000 36]000 1]60]000 10]000 30]000 2]00]000 2]00]000 lEifRr;ksa ls fdLrksa esa olwyh gqbZ ,oa Hkqxrku vf/kdre lkisf{kd iwath fof/k ds vk/kkj ij gqvk FkkA ysunkjksa ds vius iw.kZ Hkqxrku ds cnys ` 29]000 pqdk;kA lekiu [kpZ ds fy;s ` 5]400 vuqekfur Fks] ijUrq okLro esa ` 4000 [kpZ gq;sA ;g /kujkf'k 15 flrEcj The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 3 dks Hkqxrku dh xbZA fuEu izdkj ls olwy dh xbZ jksdM+ ds forj.k ds fy;s ,d fooj.k i= cukb;s % ` 5 tqykbZ] 2013 25]200 30 vxLr] 2013 6]000 15 flrEcj] 2013 80]000 lk>snkj 2 % 2 % 1 ds vuqikr esa ykHk gkfu dk foHkktu djrs gSaA f ;kRed fVIi.kh nhft;sA lk>snkjh QeZ dk ,dhdj.k 2. QeZ ch ,.M dEiuh esa eqjyh ,oa guh 3 % 2 ds ykHk&gkfu ds vuqikr esa lk>snkj gSaA QeZ lh ,.M dEiuh esa guh ,oa fizal 5 % 3 ds ykHk&gkfu ds vuqikr eas lk>snkj gSaA 31 ekpZ] 2014 dks fu.kZ; fy;k x;k fd nksuksa QeksaZ dk ,dhdj.k dj ubZ QeZ ch-lh,.M dEiuh cukbZ tk;s] ftlesa eqjyh] guh ,oa fizal dk ykHk&gkfu vuqikr 4 % 5 % 1 gksxkA 31.03.2014 dks fpV~Bk nkf;Ro ch ,.M d- lh ,.M d- lEifRr;ka ch ,.M d- lh ,.M diwath % gLrLFk jksdM+@cSad 80]000 60]000 eqjyh 1]20]000 & nsunkj 1]60]000 3]00]000 guh 1]50]000 LVkWd 40]000 1]00]000 2]00]000 & 1]80]000 fizal 1]00]000 okgu & 2]40]000 80]000 e'khujh & lap; 1]00]000 1]10]000 Hkou 3]00]000 & ysunkj 2]40]000 4]40]000 8]40]000 4]40]000 8]40]000 ,dhdj.k dh fuEu 'krs Fkha % (i) ch ,.M dEiuh dh [;kfr dk ewY;kadu ` 1]50]000 rFkk lh ,.M dEiuh dh [;kfr dk ewY;kadu ` 80]000 eas fd;k x;kA ubZ QeZ dh iqLrdksa esa [;kfr [kkrk ugha [kksyk tk;sxkA [;kfr dk lek;kstu lk>snkjksa ds iwath [kkrs ls fd;k tk;sxkA (ii) Hkou] e'khujh ,oa okgu e'k% ` 4]00]000] ` 2]00]000 ,oa ` 1]48]000 eas fy;k x;kA (iii) ch ,.M dEiuh ` 10]000 rFkk lh ,.M d- ` 8]000 dk lafnX/k _.k ds fy, izko/kku djuk gSA The Institute of Chartered Accountants of India 4 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 vkils visf{kr gS & (i) fofHkUu lk>snkjksa ds chp [;kfr ds lek;kstu dks fn[kkb;sA (ii) 31.3.2014 dks ch lh ,.M dEiuh dk vkfFkZd fpV~Bk guh dh iwath dks vk/kkj ekurs gq, lk>ssnkjksa dk iwath [kkrk ykHk&gkfu vuqikr esa cukuk gSA lk>snkjksa ds vkf/kD; ,oa deh dks lk>snkjksa ds pkyw [kkrs esa j[kuk gSA lk>snkjh QeZ esa ifjorZu 3. ,d QeZ esa v ,oa oh leku vuqikr esa ykHk&gkfu ckaVrs gSaA 31 fnlEcj] 2013 dks mUgksaus vius O;kikj dks fyfeVsM dEiuh esa cnyus dh bPNk dh gSA ml le; vkfFkZd fpV~Bk fuEu Fkk % nkf;Ro ` ` lEifRr;ka ` fofo/k ysunkj 2]40]000 & 1]92]000 fofo/k nsunkj 40]000 ysunkjksa dk _.k & 1]60]000 izkI; fcy 64]000 O;kikj dk LVkWd 1]44]000 cSad vf/kfod"kZ lap; dks"k 24]000 isVsUV 32]000 iawth [kkrs 64]000 Iyk.V ,oa e'khujh 1]60]000 2]40]000 v Hkwfe ,oa Hkou oh 1]60]000 3]20]000 . 7]60]000 7]60]000 v [;kfr dk ewY;kadu xr rhu o"kks ds vkSlr ykHk dk nks o"kks ds ; vk/kkj ij fd;k tk;sxkA c _.k ds ysunkjksa us vius Hkqxrku esa 7 % 'kks/kuh; iwokZf/kdkj va'kksa dks ysus ij lger FksA l Hkwfe ,oa Hkou ,oa Iyk.V e'khujh dk ewY;kadu e'k% ` 4]00]000 ,oa ` 96]000 esa fd;k x;kA n fo srk fofo/k ysunkjksa dks ` 4]20]000 ewY; ds lerk va'kksa dks vkoaVu fd;k x;kA ; izR;sd o"kZ ` 8]000 lap; dks"k ds i'pkr~ o"kZ 2011 esa ` 1]20]000] o"kZ 2012 esa ` 1]44]000 rFkk o"kZ 2013 eas ` 1]68]000 dk ykHk fn[kk;k x;k FkkA vkidks olwyh [kkrk ,oa lk>snkjksa dk iwath [kkrk QeZ dh iqLrdksa esa fn[kkuk gS rFkk ;g ekurs gq;s fd lHkh ysunsu iw.kZ gks pqds gSaA lk>snkjh QeZ dk fo ; 4. ,Dl ,oa okbZ leku ykHk&gkfu vuqikr esa foHkktu djrs gq, O;kikj pyk jgs gSaA 31.12.2013 dks QeZ dk fpV~Bk vxzkafdr Fkk % The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu nkf;Ro fofo/k ysunkj cSad vf/kfod"kZ iwath [kkrs ,Dl okbZ ` lEifRr;ka & & 1]20]000 LVkWd 70]000 e'khujh 5 ` 1]20]000 3]00]000 1]40]000 7]30]000 2]80]000 2]60]000 nsunkj la;qDr thou ikfylh 5]40]000 iV~Vs ij Hkou ykHk&gkfu vkgj.k [kkrk ,Dl 20]000 12]000 okbZ 7]30]000 18]000 68]000 52]000 32]000 30.6.2014 rd O;kikj pykA lk>snkjksa us leku vuqikr esa N% eghus ds ykHk dk vk/kk Hkkx e'khujh ij 10% dh nj ls rFkk 5% iV~Vs ds Hkou ij vifyf[kr djus ds i'pkr~ fudkykA vk/ks o"kZ esa ysunkjksa dks ` 20]000 rFkk ` 30]000 cSad vf/kfod"kZ de fd;k x;kA 30.6.2014 dks jgfr;k dk ewY;kadu ` 1]50]000 rFkk nsunkjksa dks ` 1]20]000 esa fd;k x;kA 30.6.2014 ds iwoZ la;qDr thou ikfylh ` 18]000 esa leiZ.k dj fn;k ,oa vU; ensa 31.12.2013 ds vuqlkj leku jgsaxhA 30.6.2014 dks QeZ dk fo ; ,d fyfeVsM dEiuh dks fd;k x;kA [;kfr dk ewY; 2]00]000 ` fuf'pr gqvk ,oa vU; lEifRr;ksa dk ewY;kadu 30.6.2014 ds vkfFkZd fpV~Bk ds vk/kkj ij ewY;kafdr fd;k x;kA dEiuh us ; izfrQy dk Hkqxrku ` 10 okys lerk va'kksa ls fd;kA vkidks cukuk gS % v 30.6.2014 dks QeZ dk vkfFkZd fpV~Bk] c olwyh [kkrk] l nksuksa ds chp vfUre le>kSrs dks iznf'kZr djrs gq;s lk>snkjksa dk iwath [kkrkA deZpkjh LVkWd fodYi ;kstuk 5. 1 vizSy] 2013 dks dEiuh us vius 500 deZpkfj;ks dks ` 50 okys 100 va'kksa dk izLrko fn;kA deZpkfj;ksa dks izLrko Lohdkj djus ds fy, ,d ekg dk le; fn;k x;kA Lohdkj djus dh frfFk ls rhu o"kZ ykWd&bu vof/k dh 'krZ ij bu va'kkas dk fuxZeu fd;k tk;sxkA Lohdkj djus dh frfFk dks va'kksa dk cktkj ewY; ` 60 FkkA gLrkUrj.k ij iwoZ&LokfeRo dk vf/kdkj feyuk izfrcU/k ds dkj.k va'kksa ds fuxZeu dk mfpr cktkj ewY; Iyku esa ` 56 izfr va'k vuqekfur fd;k x;kA The Institute of Chartered Accountants of India 6 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 30 vizSy] 2013 dks 400 deZpkfj;ksa us ;kstuk dks Lohdkj dj fy;k rFkk ` 50 izfr va'kksa dh nj ls Hkqxrku fd;k x;kA va'kksa dk vafdr ewY; ` 10 izfr va'k gSA mDr ;kstuk ds rgr fuxZfer va'kksa ds lEcU/k esa dEiuh dh iqLrdksa esa ys[kk dhft;sA va'kksa dk iqu% ; 6. mes'k fyfeVsM ,d lwphc) dEiuh us vius ` 10 okys iw.kZ izn k 4 yk[k lerk va'kksa dks [kqys cktkj esa ` 22 izfr va'k ij iqu% ; dk izLrko fd;kA mDr mn~ns'; ds fy;s ,d yk[k 11% iwokZf/kdkj ` 10 izfr va'k dk fuxZeu fd;kA vkosnu ds lkFk lEiw.kZ jkf'k ns;A dEiuh us va'kksa ds iqu% ; ds fy;s ` 16 yk[k izfrHkwfr izhfe;e [kkrs ,oa leLr dkuwuh izko/kku dks iw.kZ djrs gq;s vko';d 'ks"k jkf'k lkekU; lap; ls iwjk fd;kA mijksDr ysunsuksa ds lEcU/k esa vko';d tuZy ys[ks nhft;sA va'kksa dk vfHkxksiu 7. foDVjh fy- us 2]00]000 lerk va'k fuxZfer fd;s rFkk vfHkxksiu fuEu izdkj gS % v 60% va'k] c 25% va'k l 15% va'k mijksDr O;oLFkk ds vfrfjDr fuEu QeZ vfHkxksiu Fkk % v 1000 va'k] c 8000 va'k l 6000 va'k dqy vfHknku esa QeZ vfHkxksiu dks kkfey djrs gq;s] 1]70]000 va'k FksA fpfUgr vkosnu fuEu izdkj Fks % v 38]000 va'k] c 40]000 va'k ,oa l 12]000 va'k QeZ vfHkxksiu va'kksa dks vfpfUgr va'k ekuk tk;sxk rFkk QeZ vfHkxksiu dk ykHk O;fDrxr vfHkxksidksa dks ugha fn;k tk;sxkA izR;sd vfHkxksid ds nkf;Ro dh x.kuk dhft;sA _.ki=ksa dk 'kks/ku 8. 1 vizSy] 2012 dks gjh fyfeVsM us 20]000 13% ifjorZuh; _.ki= izR;sd ` 100 okys fuxZfer fd;sA 1 tqykbZ] 2014 dks _.k i= dk 'kks/ku ns; FkkA fuxZeu esa ;g krZ Fkh fd _.ki=ksa dk 5% izhfe;e ij kks/ku fd;k tk;sxk rFkk ;g Hkh vfuok;Z fodYi Fkk fd 20% _.ki=ksa dk ` 10 vafdr ewY; okys lerk va'kksa dks ` 15 ij ifjofrZr fd;k tk;sxkA 2500 _.ki=/kkfj;ksa us vius fodYi dk iz;ksx ugha fd;kA vf/kdre _.ki=/kkfj;ksa }kjk fodYi iz;ksx fd;s tkus dh n'kk esa vkoafVr lerk va'kksa dh la[;k dh x.kuk dhft;sA The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 7 dEifu;ksa dk ,dhdj.k 9. ,y fy- ,oa ,l fyfeVsM dk 1 vizSy] 2014 ls ,oa ckn ds fy;s ,dhdj.k gqvkA ,d ubZ dEiuh ,e fyfeVsM cukbZ xbZ tks pkyw O;kikj dks vf/kx`ghr djsxhA 31 ekpZ] 2014 dks ,y fy- ,oa ,l fy- ds vkfFkZd fpV~Bk dk lkjka'k fuEu gS % yk[k ` esa Lkerk ,oa nkf;Ro lEif k;k ,y ,l ,y ,l fyfeVsM fyfeVsM fyfeVsM fyfeVsM va'k iwath LFkk;h lEif k;k lerk va'k ` 100 okys 1,700 1,450 Hkwfe ,oa Hkou 920 550 14% iwokZf/kdkj va'k Iyk.V ,oa ` 100 okys e'khujh 640 350 650 420 lap; ,oa vkf/kD; fofu;ksx 150 100 iquewZY;kadu lap; 250 160 pkyw lEif k;k iw th lap; 600 400 LdU/k 650 538 fofu;ksx Hk kk lap; 100 60 O;kikfjd izkI; 660 540 ykHk&gkfu [kkrk 30 24 jksdM+ ,oa cSad 770 502 lqjf{kr _.k 13% _.ki= ` 100 100 56 izfr vlqjf{kr _.k lkoZtfud tek 50 pkyw nkf;Ro ,oa vk;kstu O;kikfjd ns; 330 150 3,800 2,650 3,800 2,650 vU; lwpuk;sa % (i) ,y fy- ,oa ,l fyfeVsM ds 13% _.k/kkfj;ksa dks fujLr dj ,e fy- ds 15% _.ki= ` 100 izfr ds fglkc ls fuxZfer fd;sA C;kt dh /kujkf'k leku jgsxhA (ii) nksuksa dEiuh ds iwokZf/kdkj va'k/kkfj;ksa dks leku la[;k esa 15% iwokZf/kdkj va'k ` 125 izfr va'k dh nj ls fuxZfer fd, x;sA va'k dk vafdr ewY; ` 100 izfr va'k gSA The Institute of Chartered Accountants of India 8 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (iii) ,e- fy- 4 lerk va'k ,y fy- ds izR;sd va'k/kkfj;ksa ds cnys rFkk 3 lerk va'k ,l fy- ds izR;sd va'k/kkfj;ksa dks fuxZfer djsxkA va'kksa dks fuxZeu ewY; @ ` 35 izfr va'k ftldk vafdr ewY; ` 10 izfr va'k gSA (iv) vkxs ds nks o"kks ds fy;s fofu;ksx Hk kk lap; dks cuk;s j[kk tk;sxkA ; ds LoHkko ds ,dhdj.k ds vk/kkj ij ,dhdj.k ds Ik'pkr~ 1 vizSy] 2014 dks ,efy- dh iqLrdksa esa fpV~Bk cukb;sA dEiuh dk vkUrfjd iqu% fuekZ.k 10. 31 ekpZ] 2014 dks joh fyfeVsM ds vkfFkZd fpV~Bs dk fuEu lkjka'k gS % 31 ekpZ] 2014 dks vkfFkZd fpV~Bk nkf;Ro jkf'k lEif k;k jkf'k vf/kd`r ,oa fuxZfer va'k iwath 4]00]000 isVs.V 30000 iw.kZ iznRr va'k 100 ` Iyk.V ,oa e'khujh 30]00]000 okys 5]50]000 30]00]000 Hkou 20000 7% iw.kZizn k lap;h O;kikfjd izkI; 23]50]000 iwokZf/kdkj va'k 100 ` okys 20]00]000 Lda/k 16]30]000 lkekU; lap; 6]00]000 jksdM+ 1]20]000 lapkydksa ls _.k 4]40]000 cSad 'ks"k 2]30]000 O;kikfjd ns; 24]60]000 ykHk&gkfu [kkrk 8]40]000 vn k O;; 3]20]000 izLrkfor ykHkka'k 3]00]000 91]20]000 91]20]000 uksV & cdk;k iwokZf/kdkj ykHkak'k ` 2]80]000 gSA cktkj dh [kjkc n'kkvksa ds dkj.k dEiuh 3 o"kks ls gkfu ls ijs'kku gS vkSj Hkfo"; esa vPNh fLFkfr ds fy;s vk'kkfUor gSA lHkh yksxksa dh lgefr ls fuEu iqufuZekZ.k dh dk;Z;kstuk ij lgefr gqbZ % 1. lerk va'kksa dks ` 10 okys 3]00]000 va'k esa ifjofrZr fd;k tk;sxkA 2. lerk va'k/kkjh viuh 80% lgHkkfxrk dk R;kx djsaxsA 3. iwokZf/kdkj va'k/kkjh vius 7% iwokZf/kdkj va'k dks 8% iwokZf/kdkj va'k esa ifjorZu c'krsZ og vius cdk;k ykHkka'k ds vf/kdkj dks NksM+us ds fy;s lger gks x;s gSaA 4. lefiZr fd;s x;s 5]00]000 va'kksa ds cnys O;kikfjd ns; vius nkos dks ,d&pkSFkkbZ ls de djus ds fy;s rS;kj gks x;s gSaA 5. funs'kd vius _.k dks NksM+us ij lger gSaA The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 6. 7. 9 lefiZr va'k dk dgha iz;ksx u gks blfy;s fujLr fd;s x;sA lEif k;ksa dk ewY; fuEu izdkj de fd;k x;k gS % jkf'k 4]00]000 4]00]000 3]40]000 isVs.V }kjk Iyk.V ,oa e'khujh }kjk LdU/k }kjk 8. O;kikfjd izkI; dks ` 17]00]000 rd vPNk ekuk x;kA 9. Hkou dk iqueZwY;kadu ` 7]00]000 Lohdkj fd;k x;kA 10. lerk va'k/kkfj;ksa dks izLrkfor ykHkka'k dk Hkqxrku fd;k x;kA 11. gkfu dh iwfrZ ds ckn] ;fn dksbZ vkf/kD; gS rks mldk iz;ksx IykUV ds ewY; dks vifyf[kr djus esa fd;k tk;sxkA 12. iqufuZekZ.k O;; ` 60]000 gSA 13. dk;Z'khy iwath dks c<+kus ds fy, 40]000 lerk va'k orZeku lnL;ksa dks fuxZfer fd;s x;sA ;g fuxZeu iw.kZ vfHkn k rFkk Hkqxrku gks x;kA mijksDr izHkkoksa dks /;ku esa j[krs gq;s vko';d tuZy izfof"V;k dhft;s rFkk izLrko ds ckn dk vkfFkZd fpV~Bk cukb;sA dEiuh dk lekiu 11. vkse fyfeVsM dk vkfFkZd fpV~Bk gS tks fd fuLrkjd ds gkFk esa gS % 31.032013 dk vkfFkZd fpV~Bk nkf;Ro jkf'k lEif k;k jkf'k va'k iwath LFkk;h lEif k;k 4]00]000 LdU/k 2]40]000 2000 6% iw.kZ izn k iwokZf/kdkj va'k 100 ` okys 2]00]000 O;kikfjd izkI; 4]80]000 gLrLFk jksdM+ 80]000 4000 iw.kZ izn k va'k ` 100 okys 6]00]000 4]00]000 ykHk gkfu [kkrk 4000 lerk va'k ` 100 izfr va'k ` 75 dk Hkqxrku 3]00]000 cSad ls _.k LVkWd ds izfrHkw ij 2]00]000 O;kikfjd ns; 7]00]000 18]00]000 18]00]000 The Institute of Chartered Accountants of India 10 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 lEif k;ksa ls fuEu jkf'k olwy gqbZ jksdM+ esa ls olwyh dh ykxr ,oa fuLrkjd dk deh'ku ` 10]000 ds ckn ` LFkk;h lEif k;k LdU/k O;kikfjd izkI; 3]36]000 2]20]000 4]60]000 vkaf'kd va'k/kkfj;ksa ls ;kpuk dh xbZ] ijUrq 400 va'k/kkfj;ksa ls ns; jkf'k olwy ugha gks ldhA izkfIr ,oa Hkqxrku ds fy;s fuLrkjd dk vfUre fooj.k i= cukb;sA chek dEifu;ksa dk fo kh; fooj.k i= 12. 31 ekpZ] 2014 dks 'kkg ba';ksjsal dEiuh fy- dh iqLrdksa esa vfXu chek ls lEcfU/kr fuEu lwpuk;sa miyC/k gSa % fooj.k ` 31 ekpZ dks vlekIr tksf[ke ds fy;s lap; 10]00]000 31 ekpZ] 2013 dks vlekIr tksf[ke ds fy;s vfrfjDr lap; 2]00]000 22]40]000 izhfe;e 12]80]000 nkos dk Hkqxrku vn k nkoksa ds lEcU/k esa vuqekfur nkf;Ro % 31 ekpZ] 2013 1]30]000 31 ekpZ] 2014 1]80]000 izcU/ku O;; nkoksa ds Hkqxrku ds lEcU/k esa dkuwuh O;; dk Hkqxrku ` 60]000 kkfey 5]60]000 C;kt ,oa ykHkka'k ldy 1]28]500 mijksDr ij vk;dj 13]040 fofu;ksxksa dh fc h ij ykHk 22]000 deh'ku dk Hkqxrku 3]04]000 31 ekpZ] 2014 dks vlekIr tksf[ke lap; esa ` 11]20]000 rFkk ` 1]50]000 dk vfrfjDr lap; ds fy;s izko/kku fd;k x;kA 31 ekpZ] 2014 dks vkb-vkj-Mh-,- izko/kkuksa ds vk/kkj ij vfXu chek vkxe [kkrk cukb;sA The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 11 cSafdax dEifu;ksa dk fo kh; fooj.k i= 13. 31 ekpZ] 2014 dks fuEu 'ks"k us'kuy cSad fy- ds iqLrdksa ls fy;s x;s % ` pqdrk va'k iw th C;kt ,oa NwV izkIr Tkekvksa ij C;kt dk Hkqxrku osru ,oa Hk ks dk Hkqxrku fdjk;k ,oa dj dk Hkqxrku lapkydksa dk kqYd ,oa Hk ks oS/kkfud lap; dks"k Mkd ,oa rkj O;; fdjk;k izkIr deh'ku fofue; ,oa nykyh fofu;ksxksa dh fc h ij ykHk cSad dh lEif k;ksa ij gzkl dkuwuh O;; vads{k.k kqYd 10]00]000 37]05]500 20]37]000 2]00]000 90]000 30]000 8]00]000 60]000 65]000 1]90]000 2]00]000 30]000 40]000 5]000 vkidks fuEu vfrfjDr lwpuk,a nh tkrh gSa % (i) ,d xzkgd dks ` 10 yk[k dk vfxze Hkqxrku fd;k x;k Fkk] tks fnokfy;k gks x;k gSA mldh lEif k;ksa ls dsoy 50% olwy gq;sA (ii) vads{kdksa us ik;k fd vU; m/kkj ds fy;s ` 1.5 yk[k dk vk;kstu vko';d gSA (iii) 31 ekpZ] 2013 dks Hkquk;s gq;s fcyksa ij cV~Vk ` 12]000 rFkk 31 ekpZ] 2014 dks ` 16,000 FkkA (iv) ` 6]50]000 dk vk;dj ds fy;s izko/kku fd;k x;kA (v) Lkapkydksa us o"kZ ds ykHk esa ls 25% oS/kkfud lap; esa gLrkUrj.k djus ds ckn 10% ykHkka'k ?kksf"kr djus dk fu.kZ; fy;kA fiNys o"kZ dk 'ks"k ,oa fuxeh; ykHkka'k dj dks /;ku esa u j[krs gq;s 31 ekpZ] 2014 ds vUr esa vko';d vuqlwfp;ksa dks kkfey djrs gq;s cSad dk ykHk&gkfu [kkrk cukb;sA fo|qr vkiwfrZ dEifu;ksa ds fo kh; [kkrs 14. 31 ekpZ] 2014 ds vUr esa ohj fo|qr vkiwfrZ dEiuh fy- ds ryiV esa vxzfyf[kr 'ks"k Fks % The Institute of Chartered Accountants of India 12 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 5]800 3]200 6]000 1]200 1]600 & & & 12,000 3,000 6,000 83,000 fooj.k va'k iwath & 30]00]000 lerk va'k ` 10 okys isVs.V ,oa V sMekdZ 14% _.k i= 11% vof/k _.k Hkwfe Hkou ikoj Iyk.V fo|qr la;U= iwath lap; lEHkkO; lap; V kalQkeZj kq) vkxe [kkrk LdU/k O;kikfjd izkI; lEHkkO; lap; fofu;ksx cSad 'ks"k lkoZtfud ySEi gzkl dks"k O;kikfjd ns; ?kksf"kr ykHkka'k *000 sfMV & 30]000 & 12]000 7]000 & & & & 3]600 6]000 & 3]400 & & & & & 83,000 MsfcV & & 1000 & & 6]200 17]000 30]000 2]800 & & 8]200 & 31 ekpZ] 2014 dks ohj fo|qr vkiwfrZ fyfeVsM dk vkfFkZd fpV~Bk cukb;sA foHkkxh; [kkrs 15. bQ fyfeVsM ds rhu foHkkx gSaA 31 ekpZ] 2014 ds vUr esa fuEufyf[kr lwpuk;sa nsrs gSa% ,y ; bdkb;k ; jkf'k fc h bdkb;k fo ; ewY; izfr bdkbZ vfUre LVkWd bdkb;k The Institute of Chartered Accountants of India ,e ,u 12]000 24]000 28]800 & & & 12]240 23]040 29]952 40 1]200 45 1]920 50 72 ;ksx ` & 12]00]000 & & & iz'ui= 5 % mPp ys[kkadu 13 bQ fyfeVsM dk foHkkxh; O;kikj [kkrk cukb;s] ;g ekurs gq;s fd izR;sd n'kkvksa esa fc h ij ykHk dh nj leku gSA 'kk[kk ys[kkadu 16. 2014 dks dyd kk fLFkr kk[kk dk LVkWd ,oa nsunkj i)fr ls ykHk&gkfu fudkfy;sA ` LVkWd 1 tuojh chtd ewY; 24]000 kk[kk nsunkj 1 tuojh 12]400 kk[kk dks eky Hkstk chtd ewY; 70]000 kk[kk }kjk eky okilh chtd ewY; 2]000 fc h % m/kkj 42]000 jksdM+ 40]000 xzkgd }kjk eky okil fd;k x;k 1]200 nsunkjksa ls jksdM+ izkIr 39]600 mudks NwV Lohd`r 600 kk[kk dks [kpsZ ds fy, jksdM+ Hksth 12]200 kk[kk esa eky dh deh chtd ewY; 800 ys[kk 17. ys[kk ys[kk 18. chtd ewY; ij 30% ykHk fn[kkrs gq;s eky 'kk[kk dks fo ; ewY; ij fcy cuk;k tkrk gSA ekud&4 v ,d dEiuh isV ksfy;e mRikn dk fuekZ.k djrh gSA isV ksy dk fc h ewY; ljdkj }kjk r; fd;k tkrk gSA vkfFkZd fpV~Bs dh frfFk ds ckn ijUrq [kkrs iw.kZ gksus ds iwoZ ljdkj us vizR;kf'kr :Ik ls fc h ewY; dks iqjkuh frfFk ls c<+k fn;kA D;k dEiuh vfrfjDr vkxe dks o"kZ ds vUr esa ys[kk djsxh \ ys[kk ekud 4 ds vk/kkj ij mDr ds lEcU/k esa foospuk dhft;sA ekud&5 c 31.3.2013 esa dEiuh us ik;k fd LdU/k fooj.k esa ` 20 yk[k ds nks i` B kkfey ugha fd;s x;sA o"kZ 31 ekpZ] 2014 ds vUr esa yseu fy- dh iqLrdksa esa lEcfU/kr ys[kk ekud ds vk/kkj ij fdl izdkj ys[kk fd;k tk;sxkA ekud&11 v 5 tuojh] 2014 dks v dEiuh us 6]00]000 ;w-,l- Mkyj dk dPpk eky vk;kr fd;k] ml le; fofue; nj ` 43 izfr ;w-,l- Mkyj FkhA dEiuh dh iqLrdksa esa The Institute of Chartered Accountants of India 14 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 O;ogkj dks mDr fofue; nj ls ys[kk djrh gSA 5 vizSy] 2014 dks tc vk;kr O;ogkj dk Hkqxrku fd;k x;k rks ml le; fofue; nj ` 47 izfr ;w-,l- Mkyj FkhA 31 ekpZ] 2014 dks fofue; nj ` 48 izfr ;w-,l- Mkyj FkhA 31 ekpZ] 2014 dks dEiuh us miHkksx fd;s gq;s dPps eky dh ykxr dk lek;kstu ` 47 ,oa ` 43 izfr ;w-,l- Mkyj ds chp ds vUrj ds vk/kkj ij tuZy izfof"V djrh gSA lEcfU/kr ys[kk ekud dh i`"BHkwfe ds vk/kkj ij D;k dEiuh dk ys[kkadu O;ogkj mfpr gSaA foospuk dhft;sA ys[kk ekud&12 c ,l fy- dEiuh us deZpkjh dY;k.k ds fy, pyk;h tkus okyh ;kstuk ds fy;s fiNys ys[kk o"kZ 2012&13 esa ljdkj ls ` 5,000 yk[k dk vuqnku izkIr fd;kA blds iz;ksx ds fy;s dqN krs Hkh fuf'pr FkhaA o"kZ 2013&14 ds nkSjku irk yxk fd fuf'pr krsZa iwjh ugha djus ds dkj.k lEiw.kZ ljdkjh vuqnku okil dj fn;k x;kA ys[kk ekud&12 ds izko/kku ds vk/kkj ij mfpr ys[kk O;ogkj dks crkb;sA ys[kk ekud&16 19. v ebZ 2013 esa foDVjh fyfeVsM us u;s dkj[kkuk Hkou fuekZ.k ds fy;s cSad ls _.k fy;kA dEiuh dk fuekZ.k dk;Z tuojh 2014 dks iw.kZ gqvkA blds rqjUr ckn mldk iz;ksx izkjEHk dj fn;k x;kA Hkou ds iw.kZ fuekZ.k rd dke esa yh xbZ jkf'k ij ` 36]00]000 yk[k C;kt gSA ijUrq 31 ekpZ] 2014 rd ds fy, dqy C;kt ` 50 yk[k dk Hkqxrku fd;k x;kA ys[kk ekud 16 ds vk/kkj ij C;kt dh fdruh jkf'k dk iwathdj.k fd;k tkuk pkfg, \ ys[kk ekud&19 c tsV dSfj;j fyfeVsM us pkj o"kZ ds fy;s okgu iV~Vs ij fy;k ftldh ykxr ` 20]00]000 gSA okgu dk mi;ksxh thoudky 5 o"kZ gSA iV~Vs dh krZ ds vk/kkj ij dEiuh lEif k dks okil ys ldrh gSA iV~Vs ds vuqcU/k ds lEcU/k esa vU; krsZa fuEu izdkj gSa % 1. iV~Vk lekIr gksus ij la;U= dk xSj&xkjUVh vof'k"V ewY; ` 2]50]000 vuqekfur fd;k x;kA 2. C;kt dh nj 10% yf{kr gSA 3. okf"kZd Hkqxrku bl izdkj fu/kkZfjr fd;k tk;s fd iV~Vs ds Hkqxrku dk orZeku ewY; rFkk vof'k"V ewY; lEifRr dh ykxr ds cjkcj gksxkA The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 15 tsV dSfj;j fy- ds gkFk ls fuEufyf[kr dk fu/kkZj.k dhft;s % 1. iV~Vs dk okf kZd Hkqxrku 2. vuqikftZr fo kh; vk; 3. fo kh; vk; dks vyx djuk uksV & v 4 o"kZ ds fy;s vof'k"V ewY; dk orZeku ewY; (PV) @10% = 0.683 c 4 o"kZ ds fy;s orZeku ewY; QSDVj @10% = 3.16987 gSA ys[kk ekud&20 20 v fuEu lwpukvksa ds vk/kkj ij ewy rFkk lek;ksftr izfr va'k vk; dh x.kuk dhft;s % 2012&13 ds fy;s kq) ykHk ` 22 yk[k 2013&14 ds fy;s kq) ykHk ` 33 yk[k vf/kdkj fuxZeu ds iwoZ va'kksa dh la[;k 1]10]000 vf/kdkj fuxZeu vuqikr izR;sd pkj ds fy, ,d vf/kdkj fuxZeu ewY; ` 180 vf/kdkj fodYi ds iz;ksx djus dh 31.7.2013 bl frfFk dks iw.kZ frfFk vfHknku vf/kdkj fuxZeu ds iwoZ va'kksa dk mfpr ` 270 ewY; lHkh x.kuk dks nks n'keyo rd dhft;sA ys[kk ekud& 26 c ,d dEiuh dh okf kZd fc h ` 500 djksM+ rFkk u;s mRikn ds foKkiu ds fy;s ` 4 djksM+ lkykuk dk ctV izkIr fd;kA ;g vuqeku gS fd u;s mRikn ds fo ; ls ` 50 djksM+ izkIr gksaxsA dEiuh us u;s mRikn ds lEiw.kZ foKkiu O;; dks ykHk&gkfu [kkrs ds MsfcV i{k esa fo'ks"k foKkiu O;; ds :Ik esa fn[kk;kA D;k dEiuh }kjk viuk;h xbZ izf ;k lgh gS \ The Institute of Chartered Accountants of India 16 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 izLrkfor mRrj@ladsr (SUGGESTED ANSWERS/HINTS) 1. vf/kdre lkisf{kd iwath fof/k ds vk/kkj ij jksdM+ dk forj.k fn[kkrs gq;s fooj.k i= ysunkj ch dk _.k v c l ` ` ` ` ` 2013 30 twu 'ks"k vkxs yk;s 10]000 76]000 48]000 36]000 30]000 [kpZ ds fy;s vk;kstu ?kVkus ij jksdM+ 'ks"k 5]400 & & & & 10]800 & 5]400 cdk;k 'ks"k 24]600 10]000 76]000 48]000 36]000 5 tqykbZ 1]600 & & 23]600 & izFke fdLr ` 25]200 iw.kZ fuiVkjs ij dVkSrh izkIr 1]000 8]400 76]000 48]000 36]000 ?kVkb;s % olwyh [kkrs eas gLrkUrj.k 1]000 & & & & 00 8]400 76]000 48]000 36]000 & & 8]400 00 32]640 43]360 4]640 14]320 43]360 21]680 & & 32]560 32]560 16]280 10]800 10]800 5]400 30 vxLr f}rh; fdLr ` 60]000 cdk;k 'ks"k 15 flrEcj olwy dh xbZ jkf'k 80]000 tksfM+;s % O;; ds izko/kku ls 'ks"k 1]400 81]400 cdk;k jkf'k tks fd olwyh ls gkfu 2%2%1 ds vuqikr esa The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 17 f ;kRed fVIi.kh % 1. vf/kdre lkisf{kd iawth fof/k ds vk/kkj ij jksdM+ dk forj.k v ` 1 2 3 4 5 6 7 2. orZeku iwath ykHk&gkfu vuqikr izfr bdkbZ ykHk va'k iwath 1 2 U;wure iwath ch ds vk/kkj ij vkuqikfrd :Ik ls yh xbZ iwath vkf/kD; iawth 1&4 ykHk foHkktu vuqikr lh dh iwath ds vk/kkj ij v ,oa l dh vkuqikfrd iwath v dh vkf/kD; iwath 5&6 l ` 76]000 48]000 36]000 2 38]000 2 24]000 1 36]000 48]000 48]000 24]000 28]000 000 12]000 2 & 1 24]000 4]000 & & 12]000 l & & 24]000 c & & & 12]000 4]640 4]640 2]320 32]640 4]640 14]320 & f}rh; fdLr dk forj.k % ysunkj 8]400 & & & 8]400 izFke ` 8]400 4,000 2 % 0 % 0 vxyk vxyk 36,000 2 % 0 % 1 11,600 2 % 2 % 1 'ks"k 60,000 3. c ` i v & 4]000 [;kfr ds mRiUu ,oa vifyf[kr gksus ds fy, lek;kstu iqjkus ykHk gkfu vuqikr esa mRiUu gksuk ch dEiuh lh dEiuh 3% 2 5% 3 90]000 eqjyh & guh 60]000 50]000 fizal & 30]000 1]50]000 80]000 The Institute of Chartered Accountants of India ;ksx u;s vuqikr esa vifyf[kr & 4% 5% 1 90]000 sfMV 92]000 MsfcV 1]10]000 sfMV 1]15]000 MsfcV 30]000 sfMV 23]000 MsfcV 2]30]000 . 2]30]000 . vUrj & 2]000 MsfcV 5]000 MsfcV 7]000 sfMV Nil . 18 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 ii ch lh ,.M dEiuh ubZ QeZ dk 31.03.2014 dks vkfFkZd fpV~Bk nkf;Ro iwwath [kkrs eqjyh guh fizal pkyw [kkrs eqjyh fizal ysunkj ` lEifRr Okkgu 3]44]000 e'khujh 4]30]000 Hkou 86]000 LVkWd nsunkj 44]000 jksdM+ ,oa cSad 36]000 3]50]000 12]90]000 ` 1]48]000 2]00]000 4]00]000 1]40]000 2]62]000 1]40]000 12]90]000 f ;kRed fVIi.kh % 1 QeZ ds ,dhdj.k ds le; iwath [kkrs dk 'ks"k eqjyh dh iwath guh dh iwath 3]00]000 60]000 2]00]000 40]000 60]000 40]000 24]000 6]000 3]90]000 guh dh iwath 16]000 4]000 2]60]000 fizal dh iwath 1]50]000 1]00]000 50]000 20]000 30]000 12]000 5]000 1]75]000 3]000 1]15]000 [ ch ,.M dEiuh dk ykHk&gkfu vuqikr 3 % 2 vkfFkZd fpV~Bs ds vuqlkj 'ks"k tksfM+;s & lap; iqueZwY;kadu ykHk Hkou ?kVkb;s & iquewZY;kadu gkfu e'khu lafnX/k _.kksa ds fy;s izko/kku lh ,.M dEiuh dk ykHk&gkfu vuqikr 5 % 3 vkfFkZd fpV~Bs ds vuqlkj 'ks"k tksfM+;s & lap; ?kVkb;s & iquewZY;kadu gkfu okgu lafnX/k _.kksa ds fy;s izko/kku The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 2 19 31.32014 dks ubZ QeZ ds vkfFkZd fpV~Bs esa iwath [kkrs dk 'ks"k eqjyh 3]90]000 & 3]90]000 2]000 3]88]000 'ks"k vkxs yk;s & ch ,.M dEiuh lh ,.M dEiuh [;kfr ds fy, lek;kstu dqy iwath ` 8]60]000 guh* ds iwath dk vk/kkj 430000 10@5 dk 4%5%1 ds vuqikr esa forj.k pkyw [kkrs esa gLrkUrj.k guh fizal & 2]60]000 1]75]000 1]15]000 4]35]000 1]15]000 5]000 7]000 4]30]000 1]22]000 3]44]000 4]30]000 44]000 & 86,000 36]000 *guh dh iwath = ` 4]30]000 QeZ dh dqy iwath dk vk/kk 3 fofo/k nsunkj [kkrk izkI; fcy LVkWd [kkrk isVsUV IykUV ,oa e'khu Hkwfe ,oa Hkou iwath [kkrk v oh v ,oa oh dh iqLrdksa esa olwyh [kkrk ` ` 2]40]000 fofo/k ysunkj [kkrk 40]000 _.k ysunkj [kkrk 1]44]000 cSad vf/kfod"kZ 32]000 srk dEiuh (W.N.2) 64]000 2]40]000 2]48]000 2]48]000 srk dEiuh esa fgLlk 4,20,000 The Institute of Chartered Accountants of India 1]92]000 1]60]000 64]000 8]40]000 4]96]000 12]56]000 v ` 4]20]000 ` 12]56]000 lk>snkjksa ds iawth [kkrs oh ` 4]20]000 'ks"k vkxs yk;s lap; [kkrk olwyh [kkrk v ` oh ` 1]60]000 1]60]000 12]000 12]000 2]48]000 2]48]000 4,20,000 4,20,000 4,20,000 20 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 f ;kRed fVIi.kh 1. [;kfr = 1]20]000 $ 1]44]000 $ 1]68]000 $ 24]000*)/3 2 o"kZ = ` 3]04]000 lap; esa ykHk dk gLrkarj.k @ ` 8]000 rhu o"kZ ds fy, 2. ; izfrQy dh x.kuk ` ` lEifRr;ka Ykh xb [;kfr (W.N. 1) 3]04]000 Hkwfe ,oa Hkou 4]00]000 Iyk.V ,oa e'khujh 96]000 nsunkj 2]40]000 izkI; fcy 40]000 LVkWd 1]44]000 isVs.V 32]000 12]56]000 ?kVkb;s % nkf;Ro tks fy;k x;k ysunkj 1]92]000 _.k ysunkj 1]60]000 cSad vf/kfod"kZ 64]000 4]16]000 ; izfrQy 8]40]000 4. v 30.06.2014 dks QeZ dk vkfFkZd fpV~Bk ` nkf;Ro iwath [kkrk % 1.1.2014 dks ,Dl dk 'ks"k tksfM+;s & 6 ekg dk ykHk 2]34]000 23]600 2]57]600 ?kVkb;s & vkgj.k 6 ekg ds fy, ` lEifRr;ka ` ` Ek'khujh 3]00]000 ?kVkb;s & 10% izfro"kZ gzkl 15]000 2]85]000 iV~Vs dk Hkou 68]000 ?kVkb;s & 5% vifyf[kr 3]400 64]600 jgfr;k 11]800 2,45,800 fofo/k nsunkj The Institute of Chartered Accountants of India & 1]50]000 & 1]20]000 iz'ui= 5 % mPp ys[kkadu 21 okbZ dk 1.1.2014 dks 'ks"k 2]22]000 tksfM+;s& 6 ekg dk ykHk 23,600 2,45,600 ?kVkb;s& 6 ekg dk vkgj.k fofo/k ysunkj cSad vf/kfod"kZ -11,800 2]33]800 1]00]000 40]000 6]19]600 c olwyh [kkrk fooj.k Ek'khujh iV~Vs dk Hkou [kkrk LVkWd [kkrk fofo/k nsunkj [kkrk ,Dl iwath [kkrk OkkbZ iwath [kkrk l 6]19]600 ` fooj.k 2]85]000 fofo/k ysunkj [kkrk 64]600 cSad vf/kfod"kZ [kkrk 1]50]000 fyfeVsM dEiuh [kkrk 1]20]000 (W.N.-2) 1]00]000 1]00]000 8]19]600 ` 1]00]000 40]000 6]79]600 8]19]600 lk>snkjksa dk iwath [kkrk fnukad fooj.k ,Dl ` okbZ ` fnukad fooj.k 1.1.14 YkkHk&gkfu [kkrk 26]000 26]000 1.1.14 'ks"k vkxs yk;s vkgj.k [kkrk 20]000 12]000 29.6.14 'ks"k vkxs ys x;s 2]34]000 2]22]000 2]80]000 2]60]000 11]800 11]800 30.6.14 'ks"k vkxs yk;s 30.6.14 vkgj.k [kkrk fyfeVsM dEiuh YkkHk&gkfu esa va'k [kkrk 3]45]800 3]33]800 30.6.14 fu;kstu [kkrk olwyh [kkrk 3]57]600 3]45]600 The Institute of Chartered Accountants of India ,Dl ` okbZ ` 2]80]000 2]60]000 2]80]000 2]60]000 2]34]000 2]22]000 23]600 23]600 1]00]000 1]00]000 3]57]600 3]45]600 22 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 f ;kRed fVIif.k;ka 1. 30 twu] 2014 ds vUr esa 6 ekg ds ykHk dk fu/kkZj.k ` vfUre lEifRr;ka LVkWd fofo/k nsunkj e'khujh gzkl ?kVkdj iV~Vs dk Hkou viys[ku ds ckn ` 1]50]000 1]20]000 2]85]000 64]600 6]19]600 ?kVkb;s % vfUre nkf;Ro fofo/k ysunkj cSad vf/kfod"kZ vfUre 'kq) lEifRr;ka ?kVkb;s % la;qDr izkjfEHkd iawth ,Dl & 2,80,000 & 26,000 & 20,000 okbZ & 2,60,000 & 26,000 & 12,000 vkgj.k ds lek;kstu iwoZ ykHk tksfM+;s % 6 ekg ds nkSjku la;qDr vkgj.k YkkHk cjkcj 6 ekg ds fy, ykHk 2. 5. ; izfrQy dk fu/kkZj.k vfUre kq) lEifRr;ka mijksDr ds vuqlkj & 4]79]600 $ [;kfr 2]00]000 = ` 6]79]600 fodYi dk mfpr ewY; = ` 56 & ` 50 = ` 6 fuxZfer va'kksa dh la[;k = 400 deZpkjh 100 va'k@deZpkjh = 40]000 va'k ESPP dk mfpr ewY; = 40]000 va'k 6 ` = ` 2]40]000 LokfeRo dk vf/kdkj feyus dh vof/k = 1 ekg 2013&14 esa ekU; [kpsZ = ` 2]40]000 The Institute of Chartered Accountants of India 1]00]000 40]000 1]40]000 4]79]600 2]34]000 2]22]000 4]56]000 23]600 23]600 47]200 iz'ui= 5 % mPp ys[kkadu fnukad 30.04.13 6. 23 fooj.k ` MsfcV 20]00]000 cSad [kkrk 40]000 va'k ` 50 deZpkjh {kfriwfrZ O;; MsfcV 2]40]000 To iwath [kkrk 40]000 va'k ` 10 To izfrHkwfr izhfe;e [kkrk 40]000 va'k ` 46 400 deZpkfj;ksa us fodYi dk iz;ksx djrs gq;s ` 56 izfr va'k Hkqxrku fd;k ` & & 4]00]000 18]40]000 tuZy ys[ks ` 1 2 3 4 5 cSad [kkrk MsfcV To 11% iwokZf/kdkj va'k vkosnu ,oa vkoaVu [kkrk iwokZf/kdkj va'kkas ds vkosnu jkf'k izkIr gksus ij 11% iwokZf/kdkj va'k vkosnu ,oa vkoaVu [kkrk MsfcV To 11% iwokZf/kdkj va'k iwath [kkrk 1 yk[k iwokZf/kdkj va'kkas ds vkoaVu ij izfrHkwfr izhfe;e [kkrk MsfcV lkekU; lap; [kkrk MsfcV To iwath kks/ku lapr [kkrk va'kksa ds iqu% ; ds fy;s iwath kks/ku lap; dk fuekZ.k djus ij lerk va'k iwath [kkrk MsfcV lkekU; lap; [kkrk MsfcV To lerk va'k/kkjh@lerk va'k iqu% ; [kkrk va'kkas ds iqu% [kjhn ij lerk va'k/kkjh dks Hkqxrku ns; lerk va'k/kkjh@lerk va'k iqu% [kjhn [kkrk MsfcV To cSad [kkrk lerk va'k/kkfj;ksa dks iqu% [kjhn ij Hkqxrku djus ij The Institute of Chartered Accountants of India ` 10]00]000 10]00]000 10]00]000 10]00]000 16]00]000 14]00]000 30]00]000 40]00]000 48]00]000 88]00]000 88]00]000 88]00]000 24 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 f ;kRed fVIif.k;ka iwath 'kks/ku lap; [kkrs eas gLrkUrj.k dh jkf'k ` iqu% [kjhn va'kksa dk vafdr ewY; 4]00]000 10 ?kVkb;s % iqu% [kjhn va'kksa dk fuxZfer iwokZf/kdkj va'kksa dk vafdr ewY; iawth kks/ku lap; [kkrs esa gLrkUrj.k 7. 40]00]000 10]00]000 30]00]000 uksV & lsch ds fu;eksa ds vk/kkj ij dqy va'kksa ds 15% lhek ds [kqys cktkj ls 4]00]000 lerk va'kksa dks iqu% [kjhnk x;k] ,slk ekudj iz'u fd;k x;k gSA QeZ vfHkxksiu dk ykHk u fn;k gksus ij vfHkxksidksa ds nkf;Roksa dks fn[kkrs gq;s fooj.k i= v ldy nkf;Ro ?kVk,a % fpfUgr vkosnu i= ?kVk,a % vfpfUgr vkosnu i= Lkdy ykHk vuqikr esa (WN) ch ds vkf/kD; dks v ,oa l esa 4 % 1 ds vuqikr esa ckaVk 1]20]000 c l va'kksa esa ;ksx 2]00]000 90]000 1]10]000 38]000 82]000 50]000 30]000 40]000 12]000 10]000 18]000 48]000 34]000 20]000 12]000 80]000 10]000 6]000 30]000 8]000 26]000 10]000 The Institute of Chartered Accountants of India 30]000 10]000 8]000 6]000 24]000 36]000 tksM+sa % QeZ vfHkxksiu vfHkxksidksa dk vfUre dqy nkf;Ro & 2]000 4]000 8]000 10]000 54]000 & iz'ui= 5 % mPp ys[kkadu 25 f ;kRed fVIif.k;ka vfpfUgr vkosnu i=ksa dh x.kuk va'kksa esa 1]46]000 (90]000) 56]000 24]000 80]000 dqy tkjh va'k QeZ vfHkxksiu dks NksM+dj 1]70]000 & 24]000 ?kVkb;s % fpfUgr vkosnu i= QeZ vfHkxksiu dks NksM+dj turk }kjk vfpfUgr vkosnu tksfM+;s % QeZ vfHkxksiu ds vUrxZr vkosnu dqy vfpfUgr vkosnu 8. vkoaVu fd;s x;s lerk va'kksa dh x.kuk _.k i=ksa dh dqy la[;k ?kVkb;s % ifjorZu fodYi dk iz;ksx u djus okys _.ki=/kkjh ifjorZu dk iz;ksx djus okys _.kizfr/kjh fodYi ifjorZu dk fodYi ifjorZu fd;s x;s _.ki=ksa dh la[;k 17]500 dk 20% _.k i=ksa dh la[;k 20]000 (2]500) 17]500 5% izhfe;e ij 3]500 _.ki=ksa dk kks/ku ewY; [3500 (100+5)] 9. 20% 3]500 ` 3]67]500 24]500 va'k fuxZfer lerk va'k 10 ` okys ifjorZu ij 3]67]500@` 15 ys[kk ekud 14 ds iSjk 3(g) dk dFku gS ^^izfrQy dk vk'k; gLrkUrjh dEiuh }kjk gLrkUrjd dEiuh ds va'k/kkfj;ksa dks fuxZfer va'k ,oa vU; izfrHkwfr;ksa dk ewY; ,oa jksdM+ ;k vU; lEifRr;ksa ds :Ik esa fd;s x;s Hkqxrku ls gksrk gSA** blfy;s] _.ki=/kkfj;ksa dks fd;k x;k Hkqxrku ;k vU; nkf;Roksa ds Hkqxrku dks ; izfrQy esa kkfey ugha djrs gSaA ; izfrQy dh x.kuk Hkqxrku ds vk/kkj ij yk[k eas ,y fyfeVsM ,l fyfeVsM 1. iwokZf/kdkj va'k/kkjh 6]40]000 va'k @ ` 125 800.00 3]50]000 va'k @ ` 125 437.50 2. lerk va'k/kkjh 4 17]00]000 = 68]00]000 lerk va'k @ ` 35 2]380.00 3 14]50]000 = 43]50]000 lerk va'k @ ` 35 1]522.5 . 3]180.00 1]960.00 The Institute of Chartered Accountants of India 26 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 ; ds LoHkko dk ,dhdj.k % 1 vizSy] 2014 dks ,e fyfeVsM dk vkfFkZd fpV~Bk uksV&la[;k I. lerk ,oa nkf;Ro 1. va'k/kkfj;ksa dk dks"k v va'k iwath 1 c lap; ,oa vkf/kD; 2 2. xSj&pkyw nkf;Ro nh?kZdkyhu m/kkj 3 3. pkyw nkf;Ro v O;kikfjd ns; 4 ;ksx II. lEif k;ka (1) xSj&pkyw lEifRr;ka v LFkk;h lEifRr;ka ewrZ lEifRr;ka 5 c xSj&pkyw fofu;ksx 150$100 l vU; xSj&pkyw lEifRr;ka 6 (2) pkyw lEifRr;ka v LdU/k 650 $ 538 c O;kikfjd izkI; l jksdM+ ,oa jksdM+ rqY; 770$502 7 ;ksx yk[k eas 2]105.00 3]839.00 185.20 480.00 6,610.00 2]540.00 250.00 160.00 1]188.00 1]200.00 1]272.00 6]610.00 [kkrksa ij fVIif.k;ka yk[k esa yk[k esa 1 2 va'k iwath 1]11]50]000 lerk va'k ` 10 izfr va'k 9]90]000 15% iwokZf/kdkj ` 100 izfr va'k lap; ,oa vkf/kD; iwath lap; (WN-1) izfrHkwfr izhfe;e fofu;ksx HkRrk lap; (100+60) The Institute of Chartered Accountants of India 1,115.00 990.00 2,105.00 644.80 3,035.00 160.00 3,839.80 iz'ui= 5 % mPp ys[kkadu 3 4 5 6 7 27 nh?kZdkyhu m/kkj 15% _.ki= lkoZtfud tek O;kikfjd ns; ,y fyfeVsM ,l fyfeVsM ewrZ lEifRr;ka Hkwfe ,oa Hkou Iyk.V ,oa e'khujh vU; xSj&pkyw lEifRr;ka ,dhdj.k lek;kstu [kkrk 100+60 O;kikfjd izkI; ,y fyfeVsM ,l fyfeVsM 135.2 50.00 185.20 330.00 150.00 480.00 1,470.00 1,070.00 2,540.00 160.00 660.00 540.00 1,200.00 dk;Z'khy fVIif.k;ka yk[k esa ,y fylEifRr;ka yh xbZ Hkwfe ,oa Hkou Iyk.V ,oa e'khujh fofu;ksx LdU/k O;kikfjd IkzkI; jksdM+ ,oa cSad ,l fy- kq) yh xbZ lEifRr;ka ?kVk,a % ; izfrQy iwath lap; The Institute of Chartered Accountants of India 86.66 50.00 330.00 550 420 100 538 540 502 3,800 ?kVk,a % nkf;Ro fy;s x;s 13% _.ki= lkoZtfud tek O;kikfjd ns; 920 650 150 650 660 770 2,650 48.54 466.66 150.00 198.54 3,333.34 2,451.46 3,180 1,960 153.34 491.46 28 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 10. jfo fyfeVsM dh iqLrdksa esa tuZy izfof"V;ka fooj.k lerk va'k iwath [kkrk ` 100 okys MsfcV To lerk va'k iwath ` 10 okys 10 ` izfr va'kksa esa va'k foHkkftr djus ij Lkerk va'k iwath ` 10 MsfcV To va'k leiZ.k [kkrk lerk va'k/kkjh }kjk 80% gksfYMax dk R;kx djus ij 7% lap;h iwokZf/kdkjk va'kiwath [kkrk MsfcV To 8% lap;h iwokZf/kdkj va'k iwath [kkrk 7% lap;h iwokZf/kdkj va'kksa dks 8% lap;h iwokZf/kdkj va'kksa esa ifjorZu fd;k x;kA bUgksaus vius cdk;k ykHkka'k ds vf/kdkj dks NksM+ fn;k gSA va'k leiZ.k [kkrk MsfcV To lerk va'k iwath [kkrk iqufuZekZ.k ;kstuk ds rgr leiZ.k va'k O;kikfjd ns; ds fy;s fuxZfer fd;s x;sA izLrkfor ykHkka'k [kkrk MsfcV iqufuZekZ.k O;; [kkrk MsfcV To cSad [kkrk izLrkfor ykHkka'k lerk va'k/kkfj;ksa dks ,oa iqufuZekZ.k O;; dk Hkqxrku fd;k x;kA MsfcV sfMV 30]00]000 30]00]000 24]00]000 24]00]000 20]00]000 20]00]000 5]00]000 5]00]000 3]00]000 60]000 3]60]000 leiZ.k va'k [kkrk MsfcV 19]00]000 19]00]000 To iwath deh [kkrk xSj&fuxZfer lefiZr va'kksa ds fujLr djus ij 24]00]000& 5]00]000 funs'kd ls _.k [kkrk MsfcV 4]40]000 O;kikfjd ns; [kkrk MsfcV 6]15]000 Hkou [kkrk MsfcV 1]50]000 12]05]000 To iwath deh dVkSrh [kkrk funs'kd }kjk jkf'k dk R;kx ,oa O;kikfjd ns; ,oa Hkou ewY; esa o`f) gqbZA The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu iwath dVkSrh [kkrk MsfcV 31]05]000 To isVs.V [kkrk To O;kikfjd izkI; [kkrk To LdU/k [kkrk To ykHk&gkfu [kkrk To iqufuZekZ.k O;; [kkrk To Iyk.V [kkrk 'ks"k jkf'k fofHkUu lEifRr;ksa ,oa [kpksZa dks vifyf[kr djus ij cSad [kkrk MsfcV 4]00]000 To va'k vkosnu jkf'k [kkrk iw.kZ ,oa vfUre Hkqxrku ds fy, vkosnu jkf'k izkIr gksus ij va'k vkosnu jkf'k [kkrk MsfcV 4]00]000 To va'k iwath [kkrk 40]000 lerk va'k ` 10 izfr va'k ds fglkc ls fuxZfer fd;s x;s ,oa iw.kZ izn kA fVIi.kh&iwokZf/kdkj va'kksa ij ykHkka'k dks jn~n fd;s tkus ij tuZy vko';drk ugha gSA fujLr djus ij] bldks lafnX/k nkf;Ro ds :Ik esa vko';drk ugha gSA jfo fyfeVsM dk ?kVkus ds ckn 31 ekpZ] 2014 dks vkfFkZd fpV~Bk fooj.k uksV~l lerk ,oa nkf;Ro I. 1. va'k/kkjh dks"k v va'k iwath 1 c lkekU; lap; 2. pkyw nkf;Ro v O;kikfjd ns; 24,60,000 & 6,15,000 c vU; pkyw nkf;Ro vnRr O;; ;ksx The Institute of Chartered Accountants of India 29 4]00]000 6]50]000 3]40]000 8]40]000 60]000 8]15]000 4]00]000 4]00]000 izfof"V dh fn[kkus dh jkf'k 35]00]000 6]00]000 18]45]000 3]20]000 62]65]000 30 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 II. lEifRr;ka 1. xSj&pkyw lEifRr;ka LFkk;h lEifRr;ka v ewrZ lEifRr;ka c vewrZ lEifRr;ka 2. pkyw lEifRr;ka v LdU/k 16,30,000 & 3,40,000 c O;kikfjd izkI; 23,50,000 & 6,50,000 l jksdM+ ,oa jksdM+ rqY; ;ksx fo kh; fooj.k i= ij fVIif.k;ka (1) va'k iwath fooj.k v vf/kd`r 3]00]000 lerk va'k ` 10 okys 20]000 8% lap;h iwokZf/kdkj va'k 100 okys c fuxZfer] vfHkn k ,oa iw.kZ Hkqxrku 1]50]000 lerk va'k ` 10 izfr va'k mijksDr esa ls iqufuZekZ.k ;kstuk ds rgr izfrQy ds cnys jksdM+ ds vykok 50]000 iw.kZ izn k va'k fuxZfer fd;sA 20]000 8% lap;h iwokZf/kdkj va'k ` 100 izfr va'k ;ksx (2) (3) ewrZ lEifRr;ka fooj.k Iyk.V 30]00]000 & 8]15]000 Hkou 5]50]000 $ 1]50]000 ;ksx vewrZ lEifRr;ka fooj.k isVs.V 4]00]000 & 4]00]000 The Institute of Chartered Accountants of India 2 28]85]000 3 & 12]90]000 4 17]00]000 3]90]000 62]65]000 jkf'k ` 30]00]000 20]00]000 15]00]000 20]00]000 35]00]000 jkf'k ` 21]85]000 7]00]000 28]85]000 jkf'k ` & iz'ui= 5 % mPp ys[kkadu (4) 11. 31 jksdM+ vkSj jksdM+ rqY; fooj.k v cSad esa 'ks"k 2]30]000 & 3]00]000 & 60]000 $ 4]00]000 c gLrLFk jksdM+ ;ksx fuLrkjd dk vfUre fooj.k i= dk izkfIr ,oa Hkqxrku ` ` gLrLFk jksdM+ 80,000 lEifRr ls olwyh LFkk;h lEifRr;ka 3]36]000 LdU/k 2]20]000&2]00]000 20]000 O;kikfjd izkI; 4]60]000 8,16,000 jksdM+ 3]600 lerk va'kkas ij ` 15 dh nj ls ekax ij izkfIr jkf'k ` 2]70]000 1]20]000 3]90]000 [kkrk ` fuLrkjd dk ikfjJfed ,oa [kpsZs 10]000 O;kikfjd ns; 7]00]000 iwokZf/kdkj va'k/kkjh 2]00]000 4000 lerk va'k/kkfj;ksa dks @10 40]000 54,000 9,50,000 9]50]000 f ;kRed fVIif.k;ka izfr lerk va'k ij okilh ` iwokZf/kdkj va'k/kkfj;ksa dks Hkqxrku djus ls iwoZ jksdM+ dh miyC/krk 8]96]000 & 7]10]000 tksfM+;s & dkYifud ekax 3]600 va'k 4]000 & 400 25 ?kVkb;s & iwokZf/kdkj va'k iwath Lkerk va'k/kkfj;ksa dks miyC/k jkf'k izfr va'k okilh = 76]000 [7]600 8]000&400 ] = ` 10 izfr lerk va'k gkfu 100 & 10 = ` 90 3]600 va'kkas ij 90&75 = ` 15 izfr va'k dh nj ls ekax dh xbZA The Institute of Chartered Accountants of India 1]86]000 90]000 2]76]000 2]00]000 76]000 32 12. b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 QkeZ ch & vkj- ,CkhekdrkZ dk uke & 'kkg chek dEiuh fyfeVsM iathdj.k la[;k ,oa vkbZ-vkj-Mh-,- eas iathdj.k frfFk ------31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s vkxe [kkrk fooj.k vuqlwph izhfe;e dek;k 'kq) 1 'kks/ku ,oa fo ; ls fofu;ksxkasa ij ykHk&gkfu vU; C;kt] ykHkka'k ,oa fdjk;k ldy ;ksx v nkos budMZ kq) 2 deh'ku 3 chek ls lEcfU/kr ifjpkyu O;; 4 ;ksx c vfXu chek O;kikj ds ifjpkyu ls ykHk@gkfu vuqlwph&1 'kq) izhfe;e dek;k izhfe;e izkIr ?kVkb;s & vlekIr tksf[ke ds lap; ds fy, lek;kstu W.N. ds vuqlkj dqy izhfe;e dek;k vuqlwph&2 'kq) ns; nkos nkos Hkqxrku tksfM+;s & nkoksa ds lEcU/k esa dkuwuh O;; tksfM+;s & 31 ekpZ] 2014 dks vnRr nkos jkf'k ` 21]70]000 22]000 & 1]28]500 23]20]500 13]90]000 3]04]000 5]00]000 21]94]000 1]26]500 ` 22]40]000 70]000 21]70]000 12]80]000 60]000 13]40]000 1]80]000 15]20]000 ?kVkb;s & 31 ekpZ] 2013 dks vnRr nkos vuqlwph&3 deh'ku deh'ku dk Hkqxrku vuqlwph &4 chek O;olk; ls lEcfU/kr ifjpkyu O;; izcU/k ds O;; 5]60]000 & 60]000 The Institute of Chartered Accountants of India 1]30]000 13]90]000 3]04]000 5]00]000 iz'ui= 5 % mPp ys[kkadu dk;Z'khy fVIi.kh % vlekIr tksf[ke lap; esa ifjorZu dh x.kuk 31 ekpZ] 2014 % vlekIr tksf[ke ds fy, lap; vfrfjDr lap; ?kVkb;s % 31 ekpZ] 2013 dks vlekIr tksf[ke ds fy;s lap; 31 ekpZ 2013 dks vfrfjDr lap; 33 ` 11]20]000 1]50]000 12]70]000 10]00]000 2]00]000 12]00]000 70]000 13. uksV & vkxe [kkrs esa C;kt ,oa ykHkak'k dks ldy :Ik esa fn[kk;k x;kA chek dEiuh ds vuqlkj vkxe [kkrs esa vk;dj dks ugha kkfey fd;k x;k gS] D;kasfd ;g ykHk&gkfu [kkrs dk va'k gSA us'kuy cSad fyfeVsM 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s ykHk gkfu [kkrk vuwlwph la[;k 31.03.2014 vk; I. C;kt dek;k 37]01]500 13 vU; ykHk 4]55]000 14 41]56]500 II. O;;@[kpsZ 20]37]000 C;kt [kpsZ 15 Ikfjpkyu O;; 4]55]000 16 izko/kku ,oa lEHkkO; W.N.2 13]00]000 37]92]000 III. ykHk 3]64]500 kq) ykHk o"kZ ds fy;s & ykHk vkxs ys x;s 3]64]500 IV. fu;kstu oS/kkfud lap; esa gLrkUrj.k 91]125 izLrkfor YkkHkka'k 1]00]000 'ks"k vkfFkZd fpV~Bs esa ys x;s 1]73]375 3]64]500 The Institute of Chartered Accountants of India 34 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 vuqlwph&13 vftZr C;kt ` C;kt ,oa NwV vftZr (WN-1) 37]01]500 37]01]500 vuqlwph&14 vU; vk; ` 1]90]000 deh'ku] fofue; ,oa nykyh fofu;ksx ds fo ; ij ykHk fdjk;k 2]00]000 65]000 4]55]000 vuqlwph&15 [kpZ ` 20]37]000 tekvksa ij C;kt 20]37]000 vuqlwph&16 ifjpkyu O;; ` deZpkfj;ksa ds fy;s vk;kstu ,oa Hkqxrku fdjk;k ,oa dj dk Hkqxrku cSadksa dh lEifRr;ksa ij gzkl lapkydksa dh Qhl ,oa HkRrs vads{kdksa dh Qhl dkuwuh O;; Mkd ,oa rkj 2]00]000 90]000 30]000 30]000 5]000 40]000 60]000 4]55]000 f ;kRed fVIif.k;ka ` 1. dek;s x;s C;kt dh x.kuk C;kt ,oa dVkSrh izkIr tksfM+;s % 31 ekpZ] 2013 dks Hkquk;s gq;s fcyksa ij dVkSrh 37]05]500 12]000 37]17]500 The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu 35 ?kVkb;s % 31 ekpZ] 2014 dks Hkquk;s gq;s fcyksa ij dVkSrh (16]000) 37]01]500 2. izko/kku ,oa lEHkkO; lafnX/k _.kksa ds fy;s izko/kku xzkgdksa ds fnokfy;s gksus ds dkj.k lafnX/k nkf;Ro ns; (50% of 10 yk[k) 5,00,000 vU; _.kkas ds fy, izko/kku 1,50,000 vk;dj ds fy, izko/kku 6]50]000 6]50]000 13]00]000 14. 31 ekpZ] 2014 dks ohj fo|qr vkiwfrZ fy- dk vkfFkZd fpV~Bk 1 2 3 1 2 fooj.k lerk ,oa nkf;Ro va'k/kkjh dks"k v va'k iwath c lap; ,oa vkf/kD; xSj&pkyw nkf;Ro nh?kZdkyhu m/kkj pkyw nkf;Ro v O;kikfjd ns; c vU; pkyw nkf;Ro ;ksx lEifRr;ka xSj&pkyw lEifRr;ka LFkk;h lEifRr;ka v ewrZ lEifRr;ka i vewrZ lEifRr;ka ii vU; xSj&pkyw lEifRr;ka c pkyw&lEifRr;ka LdU/k v O;kikfjd izkI; c jksdM+ ,oa jksdM+ rqY; l ;ksx The Institute of Chartered Accountants of India uksV~l la[;k ` (000) 1 2 30]000 13]000 3 19]000 3]000 4 6]000 71]000 & & & 5 53]800 6 1]000 6]000 5]800 3]200 1]200 71]000 36 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 foRrh; fooj.k i= ij fVIif.k;ka (000) 1 2 3 4 5 va'k iwath fuxZfer ,oa vfHkn k lerk va'k iwath 30]00]000 lerk va'k ` 10 izfr va'k lap; ,oa vkf/kD; iwath lap; lEHkkO; lap; kq) vkxe [kkrs dk 'ks"k 3]600 6]000 3]400 13]000 nh?kZdkyhu m/kkj lqjf{kr 14% _.ki= 11% vof/k _.k lqjf{kr eku dj 12]000 7]000 19]000 vU; pkyw nkf;Ro ykHkka'k dh ?kks"k.kk ewrZ lEifRr;ka Hkwfe Hkou Iyk.V ,oa e'khujh Ikkoj Iyk.V VkalQkeZj lkoZtfud ySEi fo|qr la;= ?kVkb;s % gzkl dks"k 6 30]000 vU; xSj&pkyw lEifRr;ka lEHkkO; fofu;ksx lap; xSj&pkyw en ekudj The Institute of Chartered Accountants of India 6]000 6]000 6]200 17]000 30]000 8]200 1]600 39]800 2]800 65]800 (12]000) 53]800 6]000 iz'ui= 5 % mPp ys[kkadu 15. 37 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s foHkkxh; O;kikj [kkrk fooj.k ,y izkjfEHkd jgfr;k ,e 23,040 17,280 ,u fooj.k 24,480 fc h ; 1,92,000 4,32,000 5,76,000 vfUre jgfr;k ldy ykHk ,y ,e ,u 4,89,600 10,36,800 14,97,600 2,93,760 6,22,080 8,98,560 5,08,800 10,71,360 14,99,040 19,200 (3) 1,440 5,08,800 10,71,360 14,99,040 f ;kRed fVIif.k;ka ykHk ekftZu vuqikr (1) ; dh xbZ bdkbZ dk fo ; ewY; foHkkx ,y 12]000 40 foHkkx ,e 24]000 45 foHkkx ,u 28]800 50 dqy fc h ewY; ?kVkb;s % ; ykxr ewY; ldy ykHk ykHk vUrj vuqikr = (18,00,000/30,00,000) 100 = 60% (2) 34,560 ` 4]80]000 10]80]000 14]40]000 30]00]000 12]00]000 18]00]000 foHkkxkas ds vk/kkj ij izfr bdkbZ ykxr ,oa izfr bdkbZ ; fn[kkrs gq;s fooj.k i= ,y ,e ,u fc h ewY; izfr bdkbZ ` 40 45 50 ?kVkb;s % ykHk ekftZu @ 60% ` 24 27 30 ; ewY; izfr bdkbZ ` 16 18 20 ; dh xbZ bdkb;ksa dh la[;k 12]000 24]000 28]800 ; izfr bdkbZ ykxr ; bdkbZ 1]92]000 4]32]000 5]76]000 foHkkxkas ds vk/kkj ij izkjfEHkd LVkWd dh x.kuk dks fn[kkrs gq;s fooj.k i= ,y ,e ,u fc h bdkbZ 12]240 23]040 29]952 tksfM+;s % vfUre LVkWd bdkbZ 1]200 1]920 72 13]440 24]960 30]024 ?kVkb;s % ; bdkbZ 12]000 24]000 28]800 izkjfEHkd LVkWd bdkbZ 1]440 960 1,224 The Institute of Chartered Accountants of India 38 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (4) foHkkxksa ds vk/kkj ij izkjfEHkd ,oa vfUre LVkWd dh ykxr dh x.kuk dks fn[kkrs gq;s fooj.k i= ,y ,e ,u izkjfEHkd LVkWd dh ykxr ` (1,440 16) (960 18) (1,224 20) 23,040 vfUre LVkWd dh ykxr ` 16. fooj.k 'ks"k vkxs yk;s 'kk[kk dks eky Hkstk 'kk[kk nsunkj fo ; okilh 17,280 24,480 (1,200 16) 19,200 (1,920 18) 34,560 (72 20) 1,440 'kk[kk LVkWd ` 24]000 70]000 1]200 [kkrk fooj.k jksdM+ [kkrk udn fo ; 'kk[kk nsunku [kkrk 'kk[kk eky okilh [kkrk Ekky esa deh [kkrk 'ks"k [kkrk vkxs ys x;s 95]200 'kk[kk nsunkj [kkrk fooj.k ` fooj.k 'ks"k vkxs yk;s 12]400 'kk[kk LVkWd [kkrk fo ; 'kk[kk LVkWd [kkrk m/kkj fo ; 42]000 okilh jksdM+ [kkrk NwV [kkrk 'ks"k vkxs ys x;s 'ks"k jkf'k 54]400 fooj.k jksdM+ [kkrk NwV [kkrk 'kk[kk O;; [kkrk ` fooj.k 12]200 'kk[kk ykHk&gkfu [kkrk 'ks"k 600 jkf'k 12]800 The Institute of Chartered Accountants of India ` 40]000 42]000 2]000 800 10]400 95]200 ` 1]200 39]600 600 13]000 54]400 ` 12]800 12]800 iz'ui= 5 % mPp ys[kkadu 'kk[kk dks eky Hkstk [kkrk fooj.k ` fooj.k 'kk[kk LVkWd [kkrk okilh 2]000 'kk[kk LVkWd [kkrk 21]000 'kk[kk lek;kstu [kkrk yksfMax 'kk[kk lek;kstu [kkrk 2000 30 % 70000 30 % O;kikj [kkrk 'ks"k jkf'k 47]600 70]600 'kk[kk lek;kstu [kkrk fooj.k ` fooj.k Ekky deh [kkrk yksfMax 240 'kk[kk LVkWd lap; ls 24]000 30% 800 30% 3]120 'kk[kk dks eky Hkstk 'kq) kk[kk LVkWd lap; [kkrk yksfMax 21]000 & 600 10]400 30% 24]240 ykHk&gkfu [kkrk 'ks"k jkf'k 27]600 'kk[kk ykHk&gkfu [kkrk fooj.k ` fooj.k 'kk[kk O;; [kkrk 12]800 'kk[kk lek;kstu [kkrk Ekky deh [kkrk ykxr 560 800 70% 10]880 'kq) ykHk 24]240 17. v 39 ` 70]000 600 70]600 ` 7]200 20]400 27]600 ` 24]240 24]240 ys[kk ekud 4 ds vuqPNsn 8 ds vuqlkj vkfFkZd fpV~Bs dh frfFk ds i'pkr~ ljdkj }kjk vlEHkkfor isV ksy ds fo ; ewY; esa o`f) dks vkfFkZd fpV~Bs dh frfFk ds ckn dh ?kVuk dh ekU;rk ugha nsaxsA bldk vkfFkZd fpV~Bk frfFk esa lek;kstu dh vko';drk gSA ;g izLrqr ugha djrk gS fd ?kVuk vkfFkZd fpV~Bs dh frfFk dk izfrfuf/kRo dj jgh gSA vk; dks vxys o"kZ esa mfpr izdVhdj.k esa ekU;rk iznku dh tk;sxhA The Institute of Chartered Accountants of India 40 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 c 18. v c 19. v ys[kk ekud 5 ds vuqPNsn 4 ds vuqlkj ^ys[kkadu uhfr;ksa esa ifjorZu ds dkj.k mRiUu gksus okys kq) ykHk&gkfu dks iwoZ vof/k dh en ekuk tk;sxkA iwoZ vof/k ensa vk; ;k O;; gSa tks ,d ;k vf/kd iwoZ vof/k;ksa ds foRrh; fooj.kksa dh rS;kjh eas =qfV ;k ewy ds ifj.kke ds :Ik esa pkyw vof/k esa mRiUu gksrs gSaA** ys[kk ekud 5 ds vuqlkj LVkWd ds ewY;kadu esa =qfV ds lq/kkj dks iwoZ vof/k en gSA 1.4.2013 ds izkjfEHkd LVkWd esa ` 20 yk[k vo'; tksM+s tk;saxsA ykHk&gkfu lek;kstu esa iwoZ en ds :Ik esa ` 20 yk[k dk lek;kstu vfuok;Z gSA ys[kk ekud 5 ds vuqPNsn 15 ds vuqlkj mDr en dks vyx ls iwoZ en ds :Ik esa izdVhdj.k fd;k tkuk pkfg;sA ys[kk ekud II (la'kksf/kr 2003) fons'kh fofue; njksa esa ifjorZu ds izHkkoksa dks ekSfnzd enksa dh ekU;rk nsrs gq;s vkfFkZd fpV~Bk frfFk ds vfUre nj ij fjiksVZ fd;k tk;sxkA fofue; vUrj dks ykHk&gkfu [kkrs esa fn[kkuk pkfg,A O;kikfjd ns; ekSfnzd en gS] blfy;s 31 ekpZ] 2014 ds vfUre nj ` 48 ds vk/kkj ij ewY;kafdr fd;k tk;sxkA de nj ij Hkqxrku vxys foRrh; o"kZ eas gksxkA 31 ekpZ] 2014 ds vUr esa ykHk&gkfu [kkrs esa fofue; vUrj dh gkfu (48&43) = ` 5 izfr ;w-,l- Mkyj fn[kk;k tk;sxkA ;g dPps eky dh ykxr ls lek;ksftr ughsa gksxhA vkxkeh o"kZ esa dEiuh (48&47) = ` 1 izfr ;w-,l- Mkyj fofue; vUrj dk ys[kk djrh gSA blfy, dEiuh }kjk viuk;k x;k ys[kkadu O;ogkj xyr gSA ys[kk ekud 12 ^ljdkjh vuqnku (lgk;rk) gsrq ys[kkadu* ljdkjh vuqnku dqN le;ksa eas fuf'pr krksaZ ds iwjk u djus ij okilh ;ksX; gksrk gSA okilh ;ksX; vuqnku dk ys[kk ekud 5 ds vuqlkj ,d fo'ks"k izdkj dh en ekuk tkrk gSA vk; ls lEcfU/kr ljdkjh vuqnku dh okilh ;ksX; jkf'k] igys vuqnku ds lEcU/k xSj&vifyf[kr vkLFkfxr sfMV 'ks"k ds fo#) ykxw gSA okilh ;ksX; jkf'k] fdlh ,sls vkLFkfxr sfMV ls vf/kd ;k dksbZ vkLFkfxr sfMV 'ks"k miyC/k ugha gS] rc jkf'k ykHk&gkfu fooj.k ls rqjUr olwy dh tkrh gSA mijksDr dsl esa o"kZ 2013&14 ds ykHk&gkfu [kkrs esa vlk/kkj.k en ds :Ik esa ljdkjh vuqnku dh okilh dks fn[kk;k tk;sxkA ys[kk ekud 16 ds vuqPNsn 19 ^_.k ysus dh ykxrs* a _.k ykxrksa dk iwathdj.k cUn gksuk pkfg,A tc fdlh ifjfer lEifRr vius visf{kr mi;ksx ;k fo ; gsrq rS;kj djus ds fy, lHkh vko';d dk;Zokfg;ka ;FkkFkZ :Ik ls iwjh gks tkrh gSA a nh xbZ n'kk esa ifjfer lEifRr tuojh 2014 esa iz;ksx gsrq rS;kj gqbZA blfy, mDr vof/k dk C;kt dsoy iawthd`r gksxkA blfy;s ` 36 yk[k esa C;kt dk iwathdj.k fd;k tk;sxk rFkk 'ks"k (50]00]000 & 36]00]000) = ` 14 yk[k ykHk&gkfu [kkrs eas MsfcV fd;k tk;sxkA The Institute of Chartered Accountants of India iz'ui= 5 % mPp ys[kkadu c 1 41 okf"kZd iV~Vk Hkqxrku dh x.kuk ` la;U= dh ykxr 20]00]000 xSj xkjUVh dk vof'k"V ewY; 2]50]000 4 o"kZ ds fy;s vof'k"V ewY; @ 10% 2]50]000 0.683 1]70]750 iV~Vk Hkqxrku ls olwy mfpr ewY; 20]00]000 1]70]750 18]29]250 10% dh nj ls 4 o"kZ ds fy, orZeku ewY; 3.16987 Okkf kZd iV~Vk Hkqxrku 18]29]250 `@4 o"kZ dk ih-oh(Present Value) QSDVj @ 10% i.e. 3.16987 5]77]074 2 vuvftZr (Unearned) foRrh; vk; dqy iV~Vs dk Hkqxrku 5]77]074 4 tksfM+;s & vof'k"V ewY; 23]08]296 2]50]000 25]58]296 ldy fofu;ksx ?kVkb;s & fofu;ksx dk orZeku ewY; ` 18]29]250 $ ` 1]70]750 20]00]000 vuvftZr (Unearned) fo kh; vk; 5]58]296 3 foRrh; vk; dks vyx djuk o"kZ iV~Vk o"kZ dh vn k fdjk;k /kujkf'k ij @ 10% fo kh; pktZ ` & & 0 5]77]074 2]00]000 1 5]77]074 1]62]293 2 5]77]074 1]20]814 3 8]27]074 75]189 4 25]58]296 20. v 5]58]296 iqu% Hkqxrku ` & 3]77]074 4]14]781 4]56]260 7]51]885 vn k jkf'k ` 20]00]000 16]22]926 12]08]145 7]51]885 20]00]000 izfr va'k vk; dh x.kuk o"kZ 2012&13 dks ewy :Ik esa iznf'kZr izfr va'k vk; (EPS) = ` 22,00,000/1,10,000 va'k = ` 20 o"kZ 2012&13 ds fy, fjLVsVsM vf/kdkj va'kksa ij izfr va'k vk; = ` 22,00,000/(1,10,000 va'k 1.07) = ` 18.69 The Institute of Chartered Accountants of India & 42 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 o"kZ 2013&14 ds fy, vf/kdkj va'kksa ds izHkko dks 'kkfey djrs gq, lek;ksftr va'kksa dh la[;k = 1]10]000 1.07 4/12 $ 1]37]500 8/12 = 1]30]900 izfr va'k vk; (EPS) = 33,00,000 = ` 25.21 1,30,900 dk;Z'khy fVIif.k;k 1. lS)kfUrd :Ik ls vf/kdkj jfgr izfr va'k mfpr ewY; dh x.kuk vf/kdkj va'k dh dk ko Z kgh ds Bhd iwoZ va'k dk mfpr ewY; + dk kZokgh ls izkIr dy q jkf'k dk ko Z kgh ds iwoZ vn k v' a kkas dh la[ kk + dk ko Z kgh dj fuxZfer v' a kksa dh l[ a kk = 2. (` 270 1,10,000 va'k ) + (` 180 27,500 va'k ) 3, 46,50,000 = ak 1,10,000 + 27,500 v' 1,37,500 lS)kfUrd :i ls vf/kdkj jfgr izfr va'k dk mfpr ewY; = ` 252 lek;kstu rRo dh x.kuk % vf/kdkj dk iz kkx s djus ds io w Z if z r v' a k dk mfpr eY w; lS)kfUrd vf/kdkj jfgr if z r v' a k dk mfpr eY w; = c ` 270 = 1.071 ` 252 ys[kk ekud 26 ds vuqPNsn 55 ^^vewrZ lEif k;k ** vewrZ enksa ds ij fd;s x;s O;; tc ;g O;; budMZ gks rc mldh ekU;rk nsuh pkfg, tc rd ;g vewrZ lEif k dh ykxr dk va'k u gksA** ;gka ij fn;s x;s dsl esa foKkiu ij fd;s x;s ` 4 djksM+ u;s mRikn ds fy;s cktkj dks gfFk;kus ij [kpZ fd;s x;s gSaA ;g O;; Hfo"; esa ` 50 djksM+ ds fo ; ij vkfFkZd ykHk iznku djsxkA ;gk ij dksbZ Hkh ekU;rk izkIr vn`'; lEif k ;k vewrZ lEif k u cukbZ xbZ] u gh vf/kx`ghr dh xbZ gSA blfy, lEiw.kZ ` 4 djksM+ foKkiu O;; dk fo kh; o"kZ ds ykHk gkfu [kkrs esa fn[kkuk lgh gSA The Institute of Chartered Accountants of India

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