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

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CA IPCC
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M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-II\5. Add. Aaccounting\Ist\11-04-2014\Sunil Kumar M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-II\5. Add. Aaccounting\IInd\13-04-2014\Sunil Kumar iz'ui=&5 % mPp ys[kkadu Hkkx&1 % ebZ] 2014 dh ijh{kk esa ykxw gksus ;k u ykxw gksus dks n'kkZrh mn~?kks"k.kk, (A) ebZ] 2014 dh ijh{kk ds fy;s ykxw (i) xSj&fuxeh; Lrj&II laLFkkuksa dks oxhZ r djus ds vk/kkj dk iqujh{k.k gky gh esa dj vads{k.k lhek esa o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj"kn us xSj&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 vkoRrZ ds vk/kkj ij 40 yk[k ls ,d djksM+] ICAI }kjk 7 ekpZ] 2013 dks tkjh mn~?kks"k.kk xSj& fuxeh; Lrj&II laLFkkuks dks oxhZ r djus ds vk/kkj dk iqujh{k.k gksxkA ;g iqujhf{kr mn~?kks"k.kk,a 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 izLrqfrdj.k (FCMITDA) la'kksf/kr vuqlwph VI ds izk:i esa dksbZ Hkh iafDr en fons'kh eqnzk ekSfnzd en vuqokn vUrj [kkrs FCMITDA s ds izLrqfrdj.k gsrq mYyf[kr ugha fd;k x;k gSA vr,o] laLFkku dh ifj"kn us 24&26 ekpZ dks ubZ fnYyh esa vkgwr 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 vUrZxr i`Fkd iafDr en ds :i esa n'kkZ, tk,axsA (iii) cSadksa@fo kh; laLFkkuksa ds vfxze iquxZBu gsrq O;kogkfjd fn'kk funsZ'kksa dk iqujkoyksdu cSadksa@fo kh; laLFkkuksa ds vfxze iquxZBu gsrq ferO;;h fn'kk funsZ'k Hkkjrh; fjtoZ cSad us miuh foKfIr la[;k 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, fnukad 26 uoEcj] 2012 ls ykxw djus dk fu.kZ; fy;kA 3 ebZ] 2013 dks ?kksf"kr ekSfnzd uhfr fooj.k i=- ds iSjkxzkQ 81 ds vuqlkj ^^cSafdax ,oa lHkh fo kh; laLFkkuksa** dks vius vfxzeksa dk iquZfu/kkZj.k ofdZax lewg v/;{k % Jh oh- egkik=k }kjk foKfIr la[;k DBOD. BP. BC. No@21-4-132@2012&13 fnukad 1 tuojh] 2013 dh flQkfj'k dks /;ku esa j[kuk gS egRRoiw.kZ fuEu izdkj gSa % (1) ekud vfxze dh Js.kh esa oxhZ r iquxZfBr [kkrks gsrq vko';d izko/kku muds iquxZBu dh frfFk ls izFke nks o"kZ rd ykxw 2 izfr'kr ls c<+kdj 2-75 izfr'kr fd;k tkukA iquxZBu ds i'pkr~ C;kt@ewy/ku ds Hkqxrku gsrq oS/kkfud :i ls fuyEcu dh fLFkfr esa mDr vfxze oS/kkfud fuyEcu The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 2 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 (2) ekud Js.kh esa mPph r fd, x;s iquxZfBr [kkrs xSj&fu"ikfnr vfxze esa oxhZ r gksus ij mPphdj.k dh frfFk ls izFke o"kZ esa ykxw 2 izfr'kr ds LFkku ij 2-75 izfr'kr izko/kku dks vkdf"kZr djsaxsA mi;qZDr ds vuqlkj] DCCO ds dkj.k dk;kZUo;u vof/k dh ifj;kstukvksa ds _.k esa vius O;kikfjd ifjpkyu ds 'kq#vkr dh frfFk esa ifjorZu iquxZfBr dh tkrh gSA a fo kh; lekiu ds le; fopkjksijkar mUgsa ekud vfxze dh Js.kh esa oxhZ r fd;k tkrk gS] rks os orZeku esa ykxw 2 izfr'kr vko';d izko/kku ds LFkku ij mPp 2-75 izfr'kr izko/kku dks vkdf"kZr djsaxh ftldk fooj.k fuEukafdr gS % vk/kkjHkwr ;kstuk,a fooj.k fo kh; lekiu ds le; ;fn la'kksf/kr DCCO okLrfod fu/kkZfjr DCCO ls nks o"kZ dh vof/k esa gksA ;fn okLrfod DCCO dks nks o"kZ ls vf/kd dh vof/k rhu ;k pkj o"kZ rd DCCO dks c<+k, tkus tSlh ?kVuk] mDr nsjh ds dkj.k ij fuHkZj gksaxs }kjk foKfIr lUnHkZ la[;k DBOD.No.BP.BC.85@21-04 048@ 2009&10 fnukad 31 ekpZ] 2010 xSj&vk/kkjHkwr ifj;kstuk,a fooj.k fo kh; lekiu ds le; ;fn la'kksf/kr DCCO okLrfod fu/kkZfjr DCCO ls N% ekg dh le;kof/k esa gksA fo kh; lekiu ds le; ;fn la'kksf/kr DCCO okLrfod DCCO ls N% ekg ls c<+kdj ,d o"kZ rd fd;k x;k gks }kjk foKfIr lUnHkZ la[;k DBOD.No.BP. BC.85@21-04-048@2009&10 fnukad 31 ekpZ] 2010 The Institute of Chartered Accountants of India vko';d izko/kku 0-40 izfr'kr 2-75 izfr'kr iquxZfBr DCCO ls la'kksf/kr DCCO dh vof/k rd ;k iquxZBu dh frfFk ls nks o"kZ rd] tks Hkh ckn esa gksA vko';d izko/kku 0-40 izfr'kr ,sls iquxZBu dh frfFk ls nks o"kZ rd&2-75 izfr'kr iz'ui=&5 : mPp ys[kkadu 3 vk; ekU;rk] lEifRr oxhZdj.k vkSj vfxze lEcU/kh izko/kkuksa ij vU; lHkh fo|eku fn'kk funsZ'k vifjofrZr jgsaxsA (iv) _.ki= 'kks/ku lap; ij Li"Vhdj.k (DRR) dEiuh ekeyksa ds ea=ky; }kjk tkjh ifji= la[;k 04@2013 fnukad 11 Qjojh] 2013 esa fofHkUu laLFkkuksa@dEifu;ksa gsrq _.ki= 'kks/ku la;p i;kZIrrk DRR Li"V dh xbZ tks fd fuEu izdkj gS % Hkkjrh; fjtoZ cSad ,oa cSafdax dEifu;ksa ds fu;eksa }kjk lapkfyr lHkh Hkkjrh; fo kh; laLFkkuksa (AIFIs) }kjk lkoZtfud rFkk futh :i ls tkjh fd, x, _.ki= vU; fo kh; laLFkku vkSj xSj&cSafdax fo kh; laLFkku (NBFCs) tks Hkkjrh; fjtoZ cSad la'kksf/kr vf/kfu;e] 1997 dh /kkjk 45&1A ds vUrxZr Hkkjrh; fjtoZ cSad esa iath r gSa ;fn _.ki= lkoZtfud fuxZeu }kjk fuxZfer fd;s x;s gSa ;fn _.ki= futh :i ls izLrqr fd;s x;s gSa vU; dEifu;ksa esa mRiknu ,oa vk/kkjHkwr dk;ksaZ ls tqM+h dEifu;k 'kkfey lwphc) ,oa xSj&lwphc) dEifu;k 'kkfey Nil 25 izfr'kr Nil 25 izfr'kr izR;sd dEiuh vko';d :i ls izR;sd o"kZ 30 vizSy ds iwoZ _.ki= 'kks/ku lap; cuk, ,oa fuoZgu djsa] n'kkuqlkj tek ;k fuos'k djsA ml jkf'k dk tks fd vkxkeh o"kZ dh 31 ekpZ dh vof/k rd ifjiDo gksus okys _.ki=ksa dh jkf'k ds 15 izfr'kr ls de u gksA (v) dEiuh ys[kk ekud fu;e] 2006 ds ys[kk ekud 11 ds vuqPNsn 46A esa la'kks/ku dEiuh ekeyksa ds ea=ky; us foKfIr la[;k G.S.R. 913 E fnukad 29 fnlEcj] 2011 }kjk dEiuh ys[kk ekud la'kksf/kr vf/kfu;e] 2011 ds ys[kk ekud 11 ds vuqPNsn 46A dks la'kksf/kr fd;kA bl foKfIr }kjk dEiuh ekeyksa ds ea=ky; (MCA) us laLFkkuksa gsrq nh?kZdkfyd fons'kh eqnzk ,oa ekSfnzd enksa ds vUrj ls mRiUu iw th r ds fodYi dk foLrkj 31 ekpZ] 2012 ds LFkku ij 31 ekpZ] 2020 rd dj fn;kA (vi) dEiuh ys[kk ekud fu;e] 2006 ds ys[kk ekud izeki 46A dk izos'ku dEiuh ekeyksa ds ea=ky; us foKfIr u- 11 esa vuqPNsn G.S.R. 913 E fnukad 29 fnlEcj] 2011 }kjk dEiuh ys[kk ekud fu;e] 2006 esa fuEukafdr vuqPNsn 46A dks tksM+k x;kA vc bls dEiuh ys[kk ekud f}rh; la'kks/ku fu;e] 2011 ds uke ls tkuk tkrk gSA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 4 46A 1 1 vizSy] 2011 ls 'kq: gksus okys ;k mlds ckn ds fo kh; vof/k ds ifjis{k esa] mu laLFkkuksa gsrq ftUgksus iwoZ esa vuqPNsn 46 dk mi;ksx fd;k vkSj nwljs laLFkkuksa ds fodYi ij mDr fodYi v[k.Muh; gksxk vkSj mDr lHkh eqnzk ,oa eksSfnzd en ij ykxw gksaxs vof/k ds nkSjku esa izkjfEHkd :i esa vfHkfyf[kr ;k iwoZdkyhu fo kh; fooj.k i= esa njksa ds vUrj ds QyLo:i mRiUu gksus okys fofue; vUrj ;fn os gkl ;ksX; iw thxr lEifRr;ksa ds vf/kxzg.k ls lEcfU/kr gSa rks lEif k;ksa ds ewY; esa tksM+k ;k ?kVk;k tk;sxk vkSj lEif k dh 'ks"k thou vof/k ij voewfY;r fd;k tk,xk] vU; nwljh n'kkvksa esa fons'kh eqnzk ,oa ekSfnzd en vuqokn vUrj o.kZu [kkrs esa lekfgr dj laLFkku ds fo kh; fooj.k i= esa n'kkZ;k tk;sxk vkSj mDr nh?kZdkyhu lEif k ;k nkf;Ro dh 'ks"k thou vof/k esa ifj'kksf/kr fd;k tk,xk] izR;sd mDr vof/k esa vk; ;k O;; ds :i esa ekU; gksxk] bl viokn ds lkFk fd fofue; njksa dk fuLrkj.k vuqPNsn 15 esa of.kZr fu;e ds izko/kkuksa ds vUrxZr fd;k tk,xkA 2 mi&vuqPNsn 1 esa of.kZr lanfHkZr fodYi ds mi;ksx gsrq nh?kZdkyhu fons'kh eqnk z ,oa ekSfnzd en ds fy, lEif k ;k nkf;Ro izkf/k r gksx a ]s ;fn os vius izkjEHk dh frfFk ls 12 ekg ;k mlls vf/kd vof/k ls fons'kh eqnzk esa vfHkO;Dr gksA bl 'krZ ds lkFk fd laLFkku }kjk fodYi mi;ksx ,oa 'ks"k cph ifj'kksf/kr jkf'k dk fo kh; fooj.k i= esa izdVhdj.k djsxkA ml fodYi dk mi;ksx izR;sd ckn dh vof/k esa ifj'kksf/kr jkf'k 'ks"k jgus rd fd;k tk;sxkA fVIi.kh%& eq[; fu;e vlk/kkj.k Hkkjrh; xtV fu;e] Hkkx&II /kkjk 3 mi/kkjk 1 }kjk G.S.R. 739 E fnukad 7 fnlEcj] 2006 rFkk la'kksf/kr }kjk foKfIr la[;k G.S.R. 212 E fnukad 27 ekpZ] 2008 ,oa ckn esa la'kksf/kr }kjk la[;k G.S.R. 225 E fnukad 31 ekpZ] 2009 vkSj la[;k G.S.R. 328 E fnukad 11 ebZ 2011 esa izdkf'kr fd, x,A (vii) foKfIr la[;k G.S.R. 914 E fnukad 29-12-2011 }kjk ys[kk ekud&11 ds vuqPNsn 46A ls lEcfU/kr ^^fons'kh fofue; nj ds ifjorZu dk izHkko** dk Li"Vhdj.k fofHkUu vkS|ksfxd la?kksa }kjk ea=ky; dks izkIr izfrosnu esa dgk x;k fd ys[kk ekud 11 ds vuqPNsn 46A ftldks tksM+k x;k foKfIr la[;k G.S.R. 914 E fnukad 29-12-2011 dks mfpr :i ls ykxw djus esa ys[kk ekud 11 dk vuqPNsn 6 vkSj ys[kk ekud 16 dk vuqPNsn 4 E fnDdrsa [kM+h djrk gSA dEiuh;ksa ds le{k vkus okyh leL;kvksa ds lek/kku gsrq blls vkxs MCA us foKfIr la[;k 25@2012 fnukad 09-08-2012 }kjk Li"V fd;k x;k fd ys[kk ekud 11 dk vuqPNsn 46A dk iz;ksx djus okys laLFkkuksa ij ys[kk ekud 11 dk vuqPNsn 6 vkSj ys[kk ekud 16 dk vuqPNsn 4 E ykxw ugha gksaxsA The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu (viii) 5 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 1949 dk 10 dh /kkjk 24 mi/kkjk 2A esa izn k 'kfDr;ksa dk mi;ksx djrs gq, tSlk fd le; le; ij la'kks/ku fd;k x;kA Hkkjrh; fjtoZ cSad us viuh foKfIr la[;k DBOD.No. Ret. BC.48@12-02-001@2012&13 fnukad 28 flrEcj] 2012 }kjk LFkkuh; {ks=h; cSadksa dk oS/kkfud rjyrk vuqikr (SLR) mudh 'kq) ekax ,oa le; ds 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 (ix) jksdM+ lap; vuqikr (CRR) dk vuqj{k.k Hkkjrh; fjtoZ cSad us vuqlwfpr O;kikfjd cSadksa ds jksdM+ lap; vuqikr dks -25 fcUnq ls de djus dk fu.kZ; fy;k tks fd 'kq) ekax ,oa le; ds nkf;Ro (NDTL) dk 4-25 izfr'kr ls 4 izfr'kr gksxk tks fd 9 Qjojh] 2013 ls 'kq: gksus okys i[kokjs ls izHkkoh gksxk }kjk foKfIr la[;k DBOD.No.Ret.BC.76@12-01-001@2012&13 fnukad 29 tuojh] 2013A LFkkuh; {ks= ds cSad Hkh viuh 'kq) ekax ,oa le; ds nkf;Ro dk 3 izfr'kr jksdM+ lap; vuqikr fnukad 08 Qjojh] 2013 rd ,oa 9 Qjojh] 2013 dks 'kq: gksus okys i[kokjs ls viuh 'kq) ekax ,oa le; ds nkf;Ro dk 4 izfr'kr cuk, j[kus dk fuoZgu djsaxsA (x) izfrHkwfr;ksa dk iqu% ; la'kksf/kr vf/kfu;e] 2013 dEiuh vf/kfu;e] 1956 dh /kkjk 77A dh mi/kkjk 2 dk Dykt (f) ds lkFk Hkkjrh; izfrHkwfr fofu;e cksMZ (SEBI), 1992 dh /kkjk 30 ds vUrxZr iznRr 'kfDrvksa dk iz;ksx djrs gq,] Hkkjrh; izfrHkwfr fofu;e cksMZ izfrHkwfr;ksa dk iqu% dz; vf/kfu;e] 1998 esa la'kks/ku djrs gq, Hkkjrh; izfrHkwfr ,oa fofue; cksMZ izfrHkwfr;ksa dk iqu% ; vf/kfu;e] 2013 ykxw fd;kA u;s vf/kfu;e esa egRoiw.kZ izko/kku fuEu gSa % dEiuh vius Hkqxrku dh xbZ iw th rFkk Lora= lap; ds 15 izfr'kr ;k mlls vf/kd va'kksa dks [kqys cktkj ls iqu% ; ugha dj ldrh gSA 2 iqjkus iqu% ; dh dk;Zokgh ds lekIr gksus ds ,d o"kZ ds vUnj iqu% ; dk dksbZ Hkh izLrko ugha dj ldrh gSA dEiuh bl ckr ds fy, vk'oLr gksxh fd iqu% ; ds fy, fufnZ"V dh xbZ jkf'k dk de ls de 50 izfr'kr va'kksa ds iqu% ; ;k fof'k"V izfrHkwfrvksa esa yxk;sA (B) ebZ] 2014 dh ijh{kk esa ykxw ugha gksaxsA dEiuh ekeyksa ds ea=ky;ksa (MCA) }kjk tkjh Hkkjrh; ys[kk ekud f}rh; MCA }kjk fcuk ykxw gksus dh frfFk ds viuh osclkbV ij izk;ksftr 35 Hkkjrh; ys[kk ekud f}rh; tkjh fd;s x;sA ;s os ys[kk ekud gS tks Hkkjrh; ys[kk ekud ,oa IFRS ds varjksa dks nwj djus dk iz;kl djrs gSaA dksjxzqi }kjk tkjh jksM eSi esa fu/kkZfjr fd;k x;k gS fd Qst&I ls Qst&III rd vkus okyh lHkh dEifu;ksa ij ykxw gksaxsA ;s f}rh; ys[kk ekud ebZ] 2014 dh ijh{kk esa cSBus okys Nk=ksa ij ykxw ugha gksaxsA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 6 Hkkx 2 : iz'u ,oa mRrj iz'u lk>snkjh [kkrs lk>snkjh QeZ dk fo?kVu 1- ,] oh] vkj] vkSj ,l ,d QeZ esa lk>snkj gSa tks ykHk gkfu esa 4 % 1 % 2 % 3 ds vuqikr esa fgLlsnkj gSaA 31 ekpZ] 2014 dks mudk fpV~Bk fuEu izdkj gS % nkf;Ro fofo/k ysunkj iw th [kkrk % v 14]00]000 6]00]000 ,l lEif k;ka 6]00]000 fofo/k nsunkj ?kVk;k % lafnX/k nsunkj 7]00]000 1]00]000 6]00]000 20]00]000 gLrLFk jksdM+ 2]80]000 LVkWd vU; lEif k;ka iw th [kkrk % oh vkj 4]00]000 26]00]000 6]20]000 4]00]000 3]00]000 26]00]000 31 ekpZ] 2014 dks QeZ dk fo?kVu gksrk gSA fuEufyf[kr fcUnqvksa ij lgefr gqbZ % a v fofo/k nsunkjksa dks iqLrd ewY; ds 80% ij ysxkA b ,l LVkWd dks iqLrd ewY; ds 95% ij ysxkA c vkj fofo/k ysunkjksa dk fuiVkjk djsxkA d vU; lEif k;ksa ls 6 yk[k olwy gq, ,oa olwyh ij ` 60]000 dk O;; vk;kA e oh fnokfy;k gks x;k mldh lEifRr ls ` 43]800 olwy gq;sA lk>snkjksa dk olwyh [kkrk] iw th [kkrk ,oa jksdM+ [kkrk cukb;sA iw th esa deh ds dkj.k tks gkfu mRiUu gqbZ gS og xkuZj cuke ejsZ ds fu.kZ; ds vk/kkj ij foHkkftr gksxhA The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 7 QeksZ dk ,dhdj.k 2- 31 ekpZ] 2013 dks dsru dqekj us eSllZ f'ko ,oa ukFk ds O;kikj dks ` 1]20]000 esa vf/kxzg.k fd;kA vf/kxzfgr dh xbZ lEif k ,oa nkf;Ro dk iqLrd ewY; fuEu gS % ` nsunkj QuhZpj jgfr;k ysunkj 52]500 4]500 69]000 15]000 1 tuojh] 2013 ls 31 ekpZ] 2013 rd tks lEifRr ,oa nkf;Ro ugha fy;s x;s] muds iqLrd ewY; esa dksbZ ifjorZu ugha gSA mUgha iqLrdksa ds lsV dks vf/kxzg.k ds ckn Hkh j[kk x;kA dsru }kjk ` 1]20]000 ds Hkqxrku ds vykok dksbZ izfof"V ikfjr ugha dh xbZA fn;s gq, fpV+Bs ,oa ryiV ds vk/kkj ij 31 fnlEcj] 2013 dks lekIr gksus okyh frfFk ds fy, O;kikfjd ; [kkrk] ykHk gkfu [kkrk rFkk mlh frfFk dk fpV~Bk Hkh cukb,A fnlEcj] 2012 dk fpV~Vk nkf;Ro iw th [kkrk% f'ko ukFk cSad _.k ysunkj ` lEif k;ka 45]000 30]000 ` 4]500 QuhZpj fofu;ksx 75]000 chek ikfylh 27]000 LVkWd 18]000 nsunkj 1]20]000 7]500 3]000 60]000 45]000 1]20]000 31 fnlEcj] 2013 dks ryiV fuEu gS % ` LVkWd ` 60]000 QuhZpj 4]500 fofu;ksx 7]500 chek ikWfylh 3]000 O;kikj ; [kkrk cSad _.k The Institute of Chartered Accountants of India 1]20]000 27]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 8 iw th % f'ko 45]000 ukFk 30]000 dsru 45]000 cSad 4]500 nsunkj 72]000 ysunkj 22]500 ; 4]80]000 O;; 18]000 fc h 6]00]000 7]69]500 7]69]500 vfUre jgfr;k 75]000 lk>snkjh QeZ dk ifjorZu 3- veu] cky ,oa pk n O;kikj esa e'k% 3 % 2 % 1 ds vuqikr ykHk gkfu ckaVrs gSA a 31 ekpZ] 2014 dks mudk fpV~Bk fuEu Fkk % nkf;Ro lEif k;ka iw th [kkrk % veu cky pkan lkekU; lap; fofu;ksx mPpkopu dks"k pk n dk _.k felsl veu dk _.k ysunkj ns; fcy cSad vf/kfod"kZ [;kfr Hkwfe Hkou e'khu eksVj dkj QuhZpj fofu;ksx [kqys vkStkj LVkWd izkI; fcy nsunkj 40]000 ?kVkb;s % vk;kstu 2]000 70]000 80]000 10]000 18]000 4]000 33]000 15]000 96]000 14]000 60]000 The Institute of Chartered Accountants of India 10]000 20]000 1]10]000 50]000 28]000 12]000 18]000 7]000 18]000 20]000 38]000 iz'ui=&5 : mPp ys[kkadu 9 jksdM+ pk n dk pkyw [kkrk ykHk gkfu [kkrk 1]000 56]000 12]000 4]00]000 4]00]000 lk>snkjksa us QeZ dks la;qDr LdU/k dEiuh esa ifjorZu djus dk fu.kZ; fy;kA bl mn~ns'; ds fy;s ABC fyfeVsM dEiuh dk fuekZ.k fd;k ftldh vf/k r iw th ` 10]00]000 tks ` 100 okys lerk va'kksa esa foHkkftr gSA mi;qZDr fpV~Bs dh rkjh[k dks QeZ dk O;kikj dEiuh dks fuEu 'krksZa ij csp fn;k x;k % 1 eksVj dkj] QuhZpj] fofu;ksx] [kqys vkStkj] nsunkj ,oa jksdM+ dks dEiuh us ugha fy;kA 2 ns; fcy ij nkf;Ro ,oa cSad vf/kfod"kZ dks dEiuh us ys fy;kA 3 ` 1]95]500 dk ; ewY; r; fd;k x;k ftldk Hkqxrku ` 75]500 udn ,oa 'ks"k cph gqbZ jkf'k dks dEiuh }kjk ` 100 okys iw.kZ izn k va'kkas esa fd;k tk;sxkA 4 QeZ us cph gqbZ lEifRr ,oa nkf;Ro dks izR;{k :i ls fuEufyf[kr fooj.k ds vk/kkj ij fuiVk;k % fofu;ksx dks veu us ` 13]000 esa fy;k( lEiw.kZ nsunkj ls ` 20]000 olwy gq;s( eksVj dkj] QuhZpj ,oa [kqys vkStkj ls e'k% ` 24]000] ` 4]000 ,oa ` 1]000A veu viuh iRuh ds _.k ds Hkqxrku ds fy;s rS;kj gks x;kA ysunkjksa dks vius nkos ds iw.kZ fuiVkjs ds cnys ` 94]000 dk Hkqxrku fd;kA olwyh O;; ` 500A 5 fo srk dEiuh ls izkIr lerk va'kksa dks lk>snkjksa dks ykHk gkfu vuqikr esa ck Vk tk;sxkA vkidks vko';d [kkrs cukus gSaA lk>snkjh QeZ dk fo ; 4- ,e] ,u ,oa vks e'k% 5 % 3 % 2 ds vuqikr esa ykHk gkfu ds lk>snkj FksA 31 ekpZ] 2014 dks QeZ dk ryiV fuEu Fkk % fooj.k e'khu dh ykxr LdU/k O;kikfjd izkI; O;kikfjd ns; The Institute of Chartered Accountants of India ` ` 2]00]000 1]37]400 1]24]000 1]69]400 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 10 iw th [kkrk% ,e ,u vks vkgj.k [kkrk % ,e ,u vks e'khu ij gzkl 31 ekpZ dks lekIr o"kZ dk ykHk cSad esa jksdM+ 1]36]000 90]000 46]000 50]000 46]000 34]000 80]000 2]48]600 1]78]600 7]70]000 7]70]000 o"kZ ds izkjEHk esa lk>snkjksa ds iw th [kkrs ds sfMV 'ks"k ij 10% izfr o"kZ C;kt dk izko/kku mi;qDrZ ryiV cukus ls iwoZ ugha fd;k x;k gSA mDr frfFk dks lk>snkjh QeZ dks ; djus ds fy;s ,e ,u vks izkbZosV fyfeVsM dk fuekZ.k fd;k ftldh vf/k r iw th ` 2]00]000 tks ` 10 okys fofHkUu izdkj ds va'kksa esa foHkkftr gSA vkils fuEu vis{kk gS % 1 e'khu dks ` 1]40]000 esa gLrkUrj.k fd;k x;kA 2 lk>snkjksa dks dEiuh ds va'k le ewY; ij fuxZfer fd;s x;s] lk>snkjksa dh vko';drk ,oa oxksZa ds vuqlkj va'k fn;s x;sA lk>snkjksa dks iw th ij C;kt ,oa ykHk gkfu ds c Vokjs dk ogh vuqikr jgsxk tks lk>snkjh esa FkkA 3 O;kikj gLrkUrj.k ds iwoZ lk>snkjksa us QeZ ls ykHk fudkyus dh bPNk gS ftlls cSad 'ks"k ` 1]00]000 rd de gks tk;sxkA bl mn~ns'; ds fy;s i;kZIr ek=k esa o"kZ ds ykHk dks ykHk gkfu vuqikr esa j[kk tk;sxkA 4 e'khu ,oa cSad ds vykok vU; lEif k;ka ,oa nkf;Ro dk gLrkUrj.k mijksDr frfFk dks iqLrd ewY; ij fd;k x;kA vkils cukuk visf{kr gS& a fooj.k i= ;g fn[kkrs gq, fd izR;sd izdkj ds lk>snkjksa dks fdruh la[;k esa fdl oxZ ds dEiuh us va'k fuxZfer fd;sA b lk>snkjh fo?kVu ds le; esa leLr lek;kstu dks fn[kkrs gq;s lk>snkjksa ds iw th [kkrsA c O;kikj vf/kxzg.k ,oa va'kksa ds fuxZeu ds rqjUr ckn dEiuh dk fpV~BkA The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 11 deZpkjh LVkWd fodYi ;kstuk 5. fl;k fyfeVsM vkidks fuEu lwpuk iznku djrs gSa % deZpkfj;ksa dh la[;k izR;sd deZpkjh dks fn;s x;s fodYi dh la[;k LokfeRo dk vf/kdkj feyus dh vof/k deZpkfj;ksa dh la[;k tks cktkj 'krksZa ds vfrfjDr LokfeRo dk vf/kdkj feyus dk fodYi dh 'krs iwjh djus dh vk'kk ugha gS izFke o"kZ f}rh; o"kZ r`rh; o"kZ prqFkZ o"kZ fodYi dk mfpr ewY; izfr va'k izLrkfor ewY; izLrkfor vof/k izR;sd va'k dk vafdr ewY; 2]500 500 4 o"kZ 20% 15% 10% 10% 5 50 3 o"kZ 10 rhljs o"kZ ds vUr esa ;g iqu% vuqeku yxk;k x;k fd LokfeRo dk vf/kdkj feyus dh 'krsZa iwjh gks jgh gSa rFkk fodYi ds fy, vU; dksbZ 'krksZa dh vko';drk ugha gSA 600 deZpkfj;ksa us vius fodYi dk iz;ksx pkSFks o"kZ ds vUr esa] ` 800 deZpkfj;ksa us ikaposa o"kZ esa rFkk 100 deZpkfj;ksa us 6 o"kZ ds vUr esa vius fodYi dk iz;ksx fd;kA 30 deZpkfj;ksa dk vf/kdkj NBosa o"kZ ds vUr esa fodYi iz;ksx dh vof/k lekIr gksus ds dkj.k lekIr gks x;kA vkidks izFke rhu o"kksaZ dh vko';d tuZy izfof"V;k djuh visf{kr gSaA va'kksa dk iqu% okilh ; 6. 31 ekpZ] 2014 dks lh fyfeVsM dk fuEu fpV~Bk gS lerk ,oa nkf;Ro va'k iw th% ` 10 okys iw.kZ iznRr lerk va'k 10% ` 10 okys 'kks/kuh; iwokZf/kdkj va'k iw.kZ izn k yk[k lEif k;ka LFkk;h lEif k;ka 8]000 fofu;ksx cSad esa jksdM+ 2]500 vU; pkyw lEif k;ka The Institute of Chartered Accountants of India yk[k 14]000 3]000 1]650 8]250 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 12 lap; ,oa vkf/kD; % iw th 'kks/ku dks"k izfrHkwfr izhfe;e lkekU; lap; ykHk gkfu [kkrk lqjf{kr _.k % 9% _.ki= pkyw nkf;Ro% O;kikfjd ns; fofo/k vk;kstu 1]000 800 6]000 300 5]000 23]000 1]000 26]900 26]900 1 vizSy] 2014 dks dEiuh us vius leLr 'kks/kuh; iwokZf/kdkj va'kksa dk 10% izhfe;e ij 'kks/ku fd;kA 15% lerk va'kksa dks ` 20 izfr va'k dh nj ls iqu% ; fd;kA udn /kujkf'k miyC/krk ds fy;s dEiuh us vius leLr fofu;ksxksa dk ` 3]150 yk[k esa csp fn;k ,oa dEiuh ds Iyk.V dh izfrHkwfr ij ` 400 yk[k dk ,d cSad _.k fy;kA vkils visf{kr gS % i mijksDr ds lEcU/k eas tuZy izfof"V;ka ii mlds rqjUr ckn dEiuh dk fpV~Bk cukb;sA va'kksa dk vfHkxksiu 7. ,Dl fyfeVsM us 1]20]000 lerk va'kksa dk fuxZeu fd;k ftldk vfHkxksiu fuEu izdkj Fkk % , ,.M dEiuh 72]000 lerk va'k ch ,.M dEiuh 30]000 lerk va'k lh ,.M dEiuh 18]000 lerk va'k mijksDr of.kZr vfHkxksidksa us QeZ vfHkxksiu ds fy, fuEu izkFkZuk i= fn;k % , ,.M dEiuh 9]600 lerk va'k ch ,.M dEiuh 12]000 lerk va'k lh ,.M dEiuh 3]600 lerk va'k The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 13 QeZ vfHkxksiu dks NksM+dj ysfdu fpfUgr izkFkZuki= dks 'kkfey djrs gq;s dqy 60]000 lerk va'kksa dk vkosnu i=A fpfUgr vkosnu i= fuEu Fks % , ,.M dEiuh 12]000 lerk va'k ch ,.M dEiuh 15]000 lerk va'k lh ,.M dEiuh 6]000 lerk va'k vfHkxksiu vuqcU/k esa ;g fn;k x;k fd vfHkxksidksa dks QeZ vfHkxksiu rFkk vfpfUgr vkosnu i=ksa dk muds vfHkxksiu vuqikr esa sfMV fn;k tk;sxkA vkidks izR;sd vfHkxksid ds nkf;Ro dks Kkr djuk gSA fVIif.k;ka iz'u dk Hkkx le>kk tk;sxkA _.ki=ksa dk 'kks/ku 8. 1 tuojh] 2004 dks ';ke fyfeVsM us 10]000 9% ` 100 okys _.ki= dk vkoaVu leewY; ij fd;kA vkosnu i= ds lkFk lEiw.kZ jkf'k izkIr gks xbZA 1 1 tuojh] 2006 dks dEiuh us [kqys cktkj ls 1]000 vius _.ki=ksa dks ` 101 izfr _.ki= ls ; dj rqjUr jn~n dj fn;kA 2 1 tuojh] 2009 dks dEiuh us _.ki= ds ,d ykWV dks ` 3]00]000 ds leewY; ij 'kks/ku fd;kA 3 1 tuojh] 2010 dks dEiuh us ` 2]00]000 vafdr ewY; okys _.ki=ksa dks ` 1]97]800 esa [kqys cktkj ls ; fd;k ftudks ,d o"kZ ds fofu;ksx ds i'pkr~ jn~n dj fn;k x;kA 4 lapkyd cksMZ esa ikl izLrko ds vuqlkj vfUre :i ls 1 tuojh] 2014 dks cps gq;s _.ki=ksa dks 2% izhfe;e ij 'kks/ku fd;k x;k tc izfrHkwfr izhfe;e [kkrs dk 'ks"k ` 30]000 dEiuh dh iqLrdksa esa fn[kk;k x;kA _.ki= 'kks/ku lap;] _.ki= C;kt ,oa futh _.ki=ksa ds C;kt dks utjvankt djrs gq;s mijksDr ysunsuksa ds fy;s vko';d tuZy izfof"V;ka nhft;sA dEifu;ksa dk ,dhdj.k 9. gjh fyfeVsM ,oa ukjk;.k fyfeVsM dk gjh ukjk;.k fyfeVsM esa ,dhdj.k gqvkA ubZ dEiuh us ,dhdj.k gksus okyh dEifu;ksa dh leLr lEifRr ,oa nkf;Ro dks ys fy;kA gjh fyfeVsM dh lEif k;ka ,oa nkf;Roksa dks iqLrd ewY; ij gjh ukjk;.k fyfeVsM ds va'kksa ds cnys fy;kA gjh fyfeVsM ds nks va'kksa ds cnys ubZ dEiuh 20% izhfe;e ij rhu va'kksa dk fuxZeu djsxhA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 14 ukjk;.k fy- }kjk Loh r ;kstuk fuEu gS % 1 ukjk;.k fyfeVsM ds rhu 10% iwokZf/kdkj va'kksa ds cnys gjh ukjk;.k fyfeVsM us 2 15% ` 100 okys iwokZf/kdkj va'k fn;sA 2 ukjk;.k fyfeVsM ds _.ki=ksa dk 5% cV~Vs ij Hkqxrku ds cnys gjh ukjk;.k fy- ds _.ki=ksa ds leewY; ij fuxZeu ls gksxkA 3 ukjk;.k fyfeVsM ds lerk va'k/kkfj;ksa dks gjh ukjk;.k dEiuh ds va'kksa dks leewY; ij muds [kkrs ds 'ks"k ds cjkcj nsus ij lgefr gqbZA bl mn~ns'; ds fy;s Iyk.V ,oa e'khu dk ewY;kadu 15% de ij fd;k x;k lEiw.kZ LVkWd esa 10% LVkWd dks csdkj ekuk x;k gSA ,dhdj.k ds iwoZ nksuksa dEifu;ksa dk laf{kIr fpV~Bk fuEu izdkj gS % nkf;Ro gjh fy- ukjk;.k fy- ` 10 okys lerk lEif k;kaa Iyk.V ,oa e'khujh 6]40]000 12]50]000 O;kikfjd nsunkj va'k 10% ` 10 okys iwokZf/kdkj va'k lkekU; lap; lqjf{kr _.ki= O;kikfjd ns; & 8]80]000 LdU/k 7]50]000 jksdM+ ,oa cSad 'ks"k & ykHk gkfu [kkrk & ukjk;.k fy- 12]80]000 20]00]000 1]52]000 1]25]000 1]00]000 1]50]000 1]08]000 1]00]000 & 3]50]000 5]00]000 1]20]000 gjh fy- 2]25]000 16]40]000 27]25]000 16]40]000 27]25]000 ,dh r dEiuh dh iqLrdksa esa ,dhdj.k ds rqjUr ckn tuZy izfof"V;ka dhft, ,oa fpV~Bk cukb;sA dEiuh dk vkUrfjd iqufuZekZ.k 10. 31 ekpZ] 2013 dks ewu fy- dk fpV~Bk fuEu izdkj Fkk % nkf;Ro 2]50]000 ` 10 okys iw.kZ iznRr lerk va'k 9% ` 100 okys 10]000 iwokZf/kdkj va'k iw.kZ iznRr 10% izFke _.ki= jkf'k lEif k;ka [;kfr 25]00]000 isVsUV Hkwfe ,oa Hkou 10]00]000 Iyk.V ,oa e'khujh 3]00]000 QuhZpj ,oa fQDplZ The Institute of Chartered Accountants of India jkf'k 5]00]000 2]50]000 15]00]000 5]00]000 1]00]000 iz'ui=&5 : mPp ys[kkadu 10% f}rh; _.ki= _.ki=ksa ij vn k C;kt O;kikfjd ns; lapkydksa dk _.k cSad vf/kfod"kZ vnRr nkf;Ro dj ds fy;s vk;kstu 5]00]000 dEI;wVlZ 80]000 O;kikfjd fofu;ksx 2]50]000 O;kikfjd izkI; 15 1]50]000 2]50]000 2]50]000 50]000 LdU/k 5]00]000 50]000 ykHk gkfu [kkrk 8]00]000 20]000 50]000 48]00]000 48]00]000 uksV%& fiNys rhu o"kksZa dk iwokZf/kdkj ykHkka'k cdk;k gSA , ds ikl 10% izFke _.ki= ` 2]00]000 rFkk 10%% f}rh; +_.ki= ` 3]00]000 ds gSaA og ` 50]000 dk ysunkj Hkh gSA ch ds ikl 10% izFke _.ki= ` 1]00]000 rFkk 10% f}rh; _.kiz= ` 2]00]000 ds gSA a og ` 25]000 dk ysunkj Hkh gSA vkUrfjd iqufuekZ.k dh fuEufyf[kr ;kstuk ij Lohd`r gqbZ rFkk U;k;ky; }kjk vuqeksfnr dh x;hA (i) leLr lerk va'kksa dks ` 5 okys iw.kZ iznRr lerk va'kksa esa cnyk tk;sxkA (ii) iwokZf/kdkj va'kksa dks ?kVk dj 50 dj fn;k tk;sxkA iwokZf/kdkj va'k/kkjh vius iwokZf/kdkj cdk;k ykHkak'k dks bl 'krZ ij R;kxus dks rS;kj gks x;s fd 9% iwokZf/kdkj va'kksa dks 10% iwokZf/kdkj va'kksa esa cny fn;k tk;sxkA (iii) _.ki=ksa ij C;kt lfgr vius dqy ` 3]00]000 ds _.ki= dks , us jn~n dj fn;kA , us dEiuh dks ` 50]000 dk Hkqxrku fd;k rFkk 'ks"k cph gqbZ jkf'k ds fy;s 12% _.ki= izkIr djsaxsA (iv) _.ki=ksa ij C;kt lfgr fe- B dk ` 1]50]000 dk iwjk _.k jn~n dj fn;kA 'ks"k jkf'k ds fy;s 12% u;s _.ki= dks Lohdkj fd;kA (v) O;kikfjd ysunkj v o c dks NksM+dj vius 50% nkoksa dks NksM+us dks rS;kj gq;sA (vi) lapkydksa us vius _.kksa dk 60% esa le>kSrk fd;k tks fd lerk va'kksa ds vkoaVu ls fd;k tk;sxk rFkk ckdh fgLlk lekIr dj fn;k tk;sxkA (vii) iwathxr opuc}rk ` 1]50]000 dh FkhA mudks Bsdk ewY; dh 5% isuYVh ds Hkqxrku }kjk lekIr fd;k tk;sxkA (viii) lapkydksa }kjk iwoZ esa izkIr ` 55]000 Qhl dh jkf'k dks okil ykSVk;k tk;sxkA (ix) iqufuekZ.k O;; ` 5]000 dk Hkqxrku fd;k x;kA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 16 (x) dEiuh us dj nkf;Ro dk ` 40]000 esa le>kSrk dj rqjUr Hkqxrku fd;kA (xi) lEif k;ksa dk iquewZY;kadu fuEu gS % Hkwfe ,oa Hkou Iyk.V ,oa e'khujh LdU/k O;kikfjd izkI; nsunkj dEI;wVj QuhZpj ,oa fQDplZ O;kikfjd fofu;ksx 14]00]000 2]00]000 3]50]000 1]50]000 90]000 50]000 2]00]000 [;kfr] isVs.V] ykHk gkfu [kkrs dh gkfu dks vifyf[kr djrs gq;s mijksDr ysunsuksa ds fy;s tuZy izfof"V;k dhft;sA cSad [kkrk vkSj A ,oa B ds chp ckaVs x;s _.ki=ksa ds C;kt dh x.kuk dks Hkh fn[kkb;sA dEiuh dk lekiu 11. oh fy- dEiuh tks ,sfPNd lekiu esa pyh xbZ ls lEcaf/kr fuEufyf[kr lwpuk;sa fuEu gSa% fuxZfer va'k iw th% 5]000 ` 100 okys iwokZf/kdkj va'k iw.kZ iznRr 25]000 ` 10 okys lerk va'k iw.kZ iznRr 15]000 ` 10 okys lerk va'k 8 pqdrk ewY; va'kr% lqjf{kr ysunkjksa dh izfrHkwfr ds fo ; dks NksM+dj lEifRr;ksa ls ` 10]00]000 olwy gq;s % iwokZf/kdkj ysunkj vlqjf{kr ysunkj va'kr% lqjf{kr ysunkj lEifRr;ksa ls olwyh ` 1,60,000 _.ki=/kkjh ftudk dEiuh dh lEiw.kZ lEif k esa yksfVax pktZ gS lekiu ds O;; The Institute of Chartered Accountants of India 25]000 9]00]000 1]75]000 3]00]000 5]000 iz'ui=&5 : mPp ys[kkadu 17 vkaf'kd iznRr lerk va'kksa ls 2 izfr va'k ekaxs x;sA ,d va'k/kkjh ftlds ikl 500 va'k Fks NksM+dj lHkh ls /kujkf'k izkIr gks x;hA vkidks fuLrkjd dk vfUre fooj.k i= cukuk gS ftlesa 21/2% ikfjJfed olwy dh x;h leLr lEifRr ij ekax jkf'k dks NksM+dj Loh r gS ,oa iwokZf/kdkj ysunkj dks 'kkfey djrs gq;s vlqjf{kr ysunkjksa dks Hkqxrku dh x;h jkf'k ij 2% Hkqxrku fd;k tk;sxkA ;g Hkh x.kuk dhft;s fd vlqjf{kr ysunkjksa dks dqy vlqjf{kr ysunkjksa dk fdruk izfr'kr Hkqxrku fd;kA chek dEifu;ksa ds fo kh; fooj.k 12. 31-03-2013 dks fiz;k tujy bU';ksjsUl dEiuh fyfeVsM dh iqLrdsa fuEufyf[kr 'ks"k fn[kk jgh gSA 31-03-2013 ds vUr esa vfXu ,oa leqnzh chek O;kikj ls lEcfU/kr jsosU;w [kkrk ,oa mDr frfFk dks ykHk gkfu [kkrk cukb;s % ` lapkydksa dh Qhl ykHkka'k izkIr djksa ds fy, vk;kstu 01-04-2012 dks ` 40]000 izkIr C;kt 9]500 50]000 LFkk;h lEif k;ka 01-04-2012 45]000 42]500 o"kZ ds nkSjku vk;dj Hkqxrku 30]000 vfXu leqnzh 01-04-2012 dks cdk;k nkos 14]000 3]500 nkoksa dk Hkqxrku 01-04-2012 dks vlekIr tksf[ke ds fy;s lap; izhfe;e izkIr vfHkdrkZ dk deh'ku izcU/k ds O;; iquchZek izhfe;e MsfcV 50]000 40]000 1]00]000 70]000 2]25]000 1]65]000 20]000 10]000 30]000 22]500 12]500 7]500 fuEufyf[kr vfrfjDr fcUnqvksa dks Hkh /;ku esa j[kuk gS % (a) 10% izfro"kZ dh nj ls LFkk;h lEifRr;ksa ij gzkl yxkuk gSA (b) fuos'kksa ij miftZr C;kt ` 5]000 (c) 31-03-2013 dks vfUre dj ds fy, vk;kstu ` 62]069 rd cuk;s j[kuk gSA (d) 31-03-2013 ds vnRr nkos vfXu chek gsrq ` 5]000 o leqnzh chek ` 7]500 FksA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 18 (e) 31-03-2013 dks vfXu chek dk vnRr chek izhfe;e ` 15]000 rFkk leqnzh chek ` 20]000 FkkA (f) vfXu rFkk leqnzh chek ds lEcU/k esa vlekIr tksf[ke lap; gsrq 'kq) chek dk e'k% 50% o 100% cuk;s j[kuk gSA (g) 31-03-2013 dks cdk;k izcU/kdh; O;; ` 5]000 vfXu chek rFkk ` 2]500 leqnzh chek ds lecU/k esa FksA cSafdax dEiuh ds fo kh; fooj.k i= 13. 31 ekpZ] 2013 dks flVh cSad fyfeVsM dh iqLrdksa ls fuEufyf[kr 'ks"k fudkys x;s % Hkquk;s x;s foi= ij NwV 31 ekpZ] 2013 rd ns; ugha izkIr c k Hkquk;s gq, foi= 91]600 4]05]000 24]50]000 Hkquk;s gq, foi= dk fo'ys"k.k fuEu izdkj ls gS % jkf'k ns; frfFk c s dh nj 2013 I 7]50]000 8 vizSy 12% II 3]00]000 5 ebZ 14% III 4]40]000 12 twu 14% IV 9]60]000 15 tqykbZ 15% vki ls visf{kr gS& 1 31 ekpZ] 2013 dks Hkquk;s x;s foi= ij NwV dh x.kuk dhft,A 2 ykHk gkfu [kkrs esa fdruh NwV dh jkf'k dks sfMV fd;k tkuk gSA fo|qr vkiwfrZ dEifu;ksa ds fo kh; fooj.k i= 14. 31 ekpZ] 2013 ds vUr esa T;ksfr fo|qr~ vkiwfrZ fy- dk ryiV fuEu izdkj gS % 000 MsfcV va'k iw th% 7]50]000 lerk va'k 10 izfr va'k The Institute of Chartered Accountants of India sfMV & 75-00 iz'ui=&5 : mPp ys[kkadu isVsUV ,oa V sMekdZ 14% _.ki= 11% vof/k _.k Hkwfe Hkou ikoj Iyk.V fo|qr ;U= iwwath lap; vkdfLed dks"k lEHkkO; lap; V kalQkeZj 'kq) vk; [kkrk Lda/k O;kikfjd izkI; lEHkkO; lap; fuos'k cSad 'ks"k lkoZtfud ySEi gzkl dks"k O;kikfjd ns; izLrkfor ykHkka'k 19 2-50 & & & 30-00 15-50 & & & & 42-50 75-00 7-00 17-50 & & 15-00 20-50 & & 8-50 14-50 & & & & & 8-00 15-00 3-00 4-00 9-00 & & & 30-00 20]750 20]750 7-50 15-00 31 ekpZ] 2013 dks T;ksfr fo|qr vkiwfrZ fy- dk la'kksf/kr vuqlwph VI ds vk/kkj ij fpV~Bk cukb;sA foHkkxh; [kkrs 15. feLVj ih ,.M dEiuh ds vUrxZr pkj foHkkx A, B, C ,oa D gSaA izR;sd foHkkx dks izcU/kd }kjk izcU/k fd;k tkrk gS ftldks lacaf/kr foHkkxh; ykHk dk 10% deh'ku fn;k tkrk gS tks ` 6]000 ls de ugha gks ldrk gSA vUrZfoHkkxh; gLrkUrj.k vf/kewY; yksfMax fuEu gS % 1 A foHkkx ls B foHkkx dks ykxr ls 10% vf/kd ewY; ij 2 A foHkkx ls D foHkkx dks ykxr ls 20% vf/kd ewY; ij 3 C foHkkx ls D foHkkx dks ykxr ls 20% vf/kd ewY; ij 4 C foHkkx ls B foHkkx dks ykxr ls 20% vf/kd ewY; ij The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 20 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy, QeZ }kjk igys gh cukdj O;kikj ,oa ykHk gkfu [kkrk cUn fd;k tk pqdk gSA ckn esa ;g irk yxk fd vfUre jgfr;k esa vUrZfoHkkxh; eky dk gLrkUrj.k ykxr ewY; ds LFkku ij vf/kewY; yksfMax ij 'kkfey gSA mijksDr lwpukvksa ds vk/kkj ij foHkkxh; ykHk gkfu dh iqu% x.kuk djrs gq, fooj.k i= cukb;s % foHkkx&A vfUre ykHk gkfu foHkkx&B 38]000 foHkkx&C 50]400 vUrfoZHkkxh; foHkkx&D 72]000 1]08]000 70]000 4]800 foHkkxh; gLrkUrj.k foHkkxh; LVkWd esa vf/kewY; yksfMax ewY; ij 'kkfey A foHkkx ls ` 22]000 dk ,oa C foHkkx ls ` 48]000 dk C foHkkx ` 3]600 dk A foHkkx ` 1]200 gLrkarj.k ls ,oa ls dk gLrkarj.k 'kk[kk ys[kkadu 16. 31 fnlEcj] 2013 ds lekIr gksus okys o"kZ ds fy, fuEu lwpuk;sa iq.ks 'kk[kk ls lEcfU/kr gSaA eq[; dk;kZy; dh iqLrdksa esa 'kk[kk [kkrk cukb;sA ` 1 tuojh] 2013 dks 'kk[kk dk LVkWd ` 10]000 1 tuojh] 2013 dks 'kk[kk nsunkj 4]000 31 fnlEcj] 2013 dks 'kk[kk nsunkj 4]900 1 tuojh] 2013 dks 'kk[kk dk [kqnjk jksdM+ 1 tuojh] 2013 dks 'kk[kk dk QuhZpj 500 2]000 1 tuojh] 2013 dks iwoZnRr vfXu chek izhfe;e 150 1 tuojh] 2013 dks 'kk[kk dk vnRr osru 100 'kk[kk dks eky Hkstk o"kZ ds nkSjku udn fc h o"kZ ds nkSjku m/kkj fc h o"kZ ds nkSjku The Institute of Chartered Accountants of India 80]000 1]30]000 40]000 iz'ui=&5 : mPp ys[kkadu nsunkjksa ls izkIr jksdM+ 'kk[kk nsunkjksa }kjk lh/kk eq[; dk;kZy; dks udn Hkqxrku nsunkjksa dks fn;k x;k cV~Vk 'kk[kk ds [kpsZ ds fy;s /ku Hkstk% fdjk;k osru [kqnjk jksdM+ 31 ekpZ] 2014 rd chek 'kk[kk }kjk eky okilh nsunkjksa }kjk eky okilh 31 fnlEcj] 2013 dks LVkWd 'kk[kk }kjk [kqnjk jksdM+ O;; QuhZpj ij 10% izfro"kZ gzkl yxkb;s 21 35]000 2]000 100 2]000 2]400 1]000 600 6]000 1]000 2]000 5]000 850 ` 1]200 ykxr dk eky vkx ls u"V gks x;k rFkk chek dEiuh ls ` 1]000 olwy gq,A ys[kk ekud&5 (A.S.-5) 17. (a) fiNys 12 ekg ls fuxZeu u djus ds vk/kkj ij ,Dl fyfeVsM us 31-03-2012 rd vpyk;eku jgfr;k (non-moving inventories) ds fy, izko/kku fd;k FkkA rduhdh ewY;kadu ds vk/kkj ij o"kZ 31-03-2013 ds nkSjku dEiuh fuEu izdkj ls vk;kstu djuk pkgrh gS % ` 3 djksM+ Lda/k dk dqy ewY; 12 eghus ds vk/kkj ij vk;kstu 8 yk[k 7-50 yk[k rduhdh ewY;kadu ds vk/kkj ij vk;kstu dh vko';drk D;k mijksDr jkf'k ys[kkadu uhfr esa ifjorZu djsxh \ D;k dEiuh vk;kstu i)fr esa ifjorZu dj ldrh gS \ ys[kk ekud&11 (A-S.II) (b) 11-12-2012 dks veu fyfeVsM us 5]00]000 US $ m/kkj fy;k ftldk iqu% Hkqxrku fuiVkjk 30-06-2013 dks djus dk le>kSrk gqvkA veu fyfeVsM dk 31-03-2013 ds vUr esa fo kh; fooj.k i= cukb;sA izfrosnu eqnzk #i;s ,oa fons'kh eqnzk US$ dh fofue; njsa fofHkUu frfFk;ksa ij fuEu gSa % 31-12-2012 1 US$ = ` 44-00 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 22 31-03-2013 1 US$ = ` 44-50 30-06-2013 1 US$ = ` 44-75 mijksDr frfFk;ksa ds vk/kkj ij iqLrdksa esa ekU; fjiksfV x eqnzk (Reporting Currency) esa m/kkj dh x.kuk dhft;s ,oa tuZy izfof"V;kaa Hkh nhft,A ys[kk ekud AS-12 18. (a) o"kZ 2010&11 ds nkSjku ohok fy- dks ,d ` 30 yk[k dk fo'ks"k izdkj dk vuqnku Iyk.V [kjhnus ds fy;s izkIr gqvk rFkk Iyk.V dk thou dky 10 o"kZ gSA izkIr vuqnku dks vkLFkfxr vk; ds :i esa fpV~Vs esa sfMV fd;k x;kA o"kZ 2013&14 ds nkSjku 'krksaZ dk ikyu u djus ds dkj.k ljdkj ls izkIr lEiw.kZ vuqnku okil dj fn;k x;kA mDr frfFk dks vkLFkfxr vk; dk 'ks"k ` 21 yk[k ,oa Iyk.V dk vifyf[kr ewY; ` 105 yk[k FkkA 1 vuqnku okilh dk D;k O;ogkj gksxk rFkk LFkk;h lEifRr dh ykxr ij bldk D;k izHkko iMs+xk rFkk o"kZ 2013&14 ds nkSjku ykHk gkfu [kkrs ls fdruh jkf'k gzkl ds fy;s pktZ dh tk;sxh\ 2 okilh dk D;k O;ogkj gksxk\ ;fn 2010&11 ds nkSjku vuqnku dh jkf'k dks Iyk.V dh jkf'k ls ?kVk;k x;k Fkk rFkk ;g ekuk x;k gS fd 01-04-2013 dks Iyk.V [kkrs dk 'ks"k ` 84 yk[k fn[kkrk gSA ys[kk ekud&16 AS-16 (b) ,d dEiuh us vius fofu;ksx dh ykxr ij C;kt dk iw thdj.k fd;k rFkk mldks izR;sd o"kZ fofu;ksx dh ykxr esa tksM+rh gSA blfy;s ykxr ij C;kt ykHk gkfu [kkrs esa de fn[kkrh gSA bl lEcU/k esa mfpr ys[kk ekud ds vuqlkj dEiuh }kjk fd;s x;s ys[kkadu O;ogkj ij fVIi.kh dhft;sA ys[kk ekud&19 A.S.-19 19. (a) fou fy- us rkU;k LiksVlZ Dyc ds lkFk feydj fQVusl la;U=ksa ds lEcU/k esa ` 16]99]999-50 dh ykxr ls rhu o"kkZsa ds fy;s i s dh O;oLFkk dhA okf"kZd i s dk Hkqxrku izR;sd o"kZ ds vUr esa djrk gSA mldk fu/kkZj.k iV~Vs [kRe gksus ds ckn lEifRr dk vof'k"V ewY; rFkk okf"kZd iV~Vk Hkqxrku ds ;ksx dk orZeku ewY; iV~Vs ij nh xbZ la;a= dh ykxr ds cjkcj gksxkA yht dh lekfIr ij la;a= dk xSj&xkajVh 'kqnk vuqekfur vof'k"V ewY; ` 1]33]500 gSaA iV~Vs dh lekfIr ij lEifRr iV~Vknkrk (lessor) dks okil dj nh tk;sxhA C;kt dh nj 10% gSA vkidks i s esa izR;sd o"kZ Hkqxrku fd;s tkus okyh jkf'k ,oa vuqikftZr fo kh; vk; dh x.kuk djuk gSA izFke] f}rh; ,oa r`rh; o"kZ esa 10% c k rRo ds vk/kkj ij e'k% orZeku ewY; (Present Value) 0-909] 0-26 ,oa 0-751 gSA The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 23 ys[kk ekud (AS-20) vnRr lerk va'kksa dh la[;k 30]00]000 ewy miktZu izfr va'k 5 12% ` 100 okys ifjorZu'khy _.ki= 50]000 dj dh nj (b) 30% fofefJr miktZu izfr va'k dh x.kuk dhft,A ofdZax fVIif.k;ka mRrj dk Hkkx ekuh tk;saxhA ys[kk ekud (A.S.-26) 20. (a) K vUrjkZ"V h; fy- us ,d ubZ mRiknu izf ;k dk fodkl fd;kA fo kh; o"kZ 31 ekpZ] 2012 ds vUr esa dqy O;; ` 50 yk[k gqvk FkkA 1 fnlEcj] 2011 dks mDr izf ;k ij [kpZ dks vewrZ lEiRRkh ds :i esa igpku gSA mDr frfFk rd [kpZ fd;s x;sA blds ckn 31 ekpZ] 2013 dks lekIr gksus okys fo kh; o"kZ esa ` 80 yk[k O;; fd;s x;sA 31 ekpZ] 2013 dks rduhdh Kku Know-how dh olwyh ;ksX; jkf'k vuqekfur ` 72 yk[k dk izf ;k esa lekos'k fd;k x;kA bl vuqeku esa jksdM+ vUrokZg (Cash Inflows) rFkk jksdM+ cfgokZg (Cash Outflows) 'kkfey gSaA ` 22 yk[k vkidks x.kuk djuh gS& 1 31 ekpZ] 2012 dks lekIr gksus okys o"kZ esa ykHk gkfu [kkrs esa pktZ dh xbZ jkf'k ,oa mDr frfFk dks vewrZ lEifRr ds :i esa vkxs ys tkus okyh jkf'kA 2 31 ekpZ] 2013 dks lekIr gksus okys o"kZ esa ykHk gkfu [kkrs esa pktZ dh xbZ /kujkf'k rFkk mDr frfFk dks vewrZ lEifRr ds :i esa vkxs ys tkus okyh jkf'kA gzkl dks /;ku ugha nsuk gSA ys[kk ekud&29 (A.S.-29) (b) EXOX fyfeVsM 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds vUr esa [kkrksa dks vfUre :i nsus dh izf ;k esa gSA fuEufyf[kr ds lEcU/k dEiuh vkidh lykg pkgrh gS % dj fu/kkZj.k o"kZ 2010&11 dk fo ; dj fu/kkZj.k 14 Qjojh] 2013 dks ` 2-76 djksM+ dh ekax ds lkFk iw.kZ gks x;kA bl fojks/k ds lkFk fd ;g fu.kZ; mlds vihy ds vf/kdkjksa ds fo#) i{kikriw.kZ gS rFkk leLr ns; jkf'k dk Hkqxrku dj fn;k x;kA dj fu/kkZj.k vkns'k esa ` 2-10 djksM+ dh o`f) ds f[kykQ vihysV vf/kdkfj;ksa ds lkeus ,d vihy Qkby dhA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 24 izLrkfor mRrj 1- olwyh [kkrk fooj.k fooj.k fofo/k nsunkj LVkWd vU; lEif k;ka R dk iw th [kkrk ysunkj jksdM+ olwyh ij O;; 7]00]000 fofo/k ysunkj 6]00]000 4]00]000 lafnX/k _.kksa ds fy;s izko/kku 1]00]000 6]20]000 A dk iw th [kkrk nsunkj 5]60]000 6]00]000 S dk iw th [kkrk jgfr;k 3]80]000 60]000 jksdM+ vU; lEif k;ka 6]00]000 A dk iw th [kkrk 56]000 V dk iw th [kkrk 14]000 R dk iw th [kkrk 28]000 S dk iw th [kkrh 42]000 1]40]000 olwyh ij gkfu 23]80]000 23]80]000 lk>snkjksa ds iw th [kkrs A 'ks"k c/d olwyh [kkrk nsunkj V R & 4]00]000 3]00]000 5]60]000 & olwyh [kkrk LVkWd & & olwyh [kkrk gkfu 56]000 14]000 'ks"k c/d S & A & 'ks"k b/d olwyh [kkrk & ysunkj 28]000 & S & 6]00]000 & 6]00]000 & 4]14]000 & & & 42]000 & 2]72]000 1]78]000 & 4]14]000 & dk [kkrk 2]59]140 & jksdM+ [kkrk 5]24]860 & 2]72]000 V & R & 3]80]000 14]00]000 4]14]000 6]00]000 6]00]000 'ks"k b/d 14]00]000 'ks"k c/d 7]84]000 V & & 1]11]060 14]00]000 4]14]000 6]00]000 6]00]000 'ks"k b/d 7]84]000 jksdM+ & & & 2]72]000 1]78]000 7]84]000 4]14]000 2]72]000 1]78]000 & & & & 1]11]060 S 43]800 & 2]59]140 66]940 A & & 7]84]000 4]14]000 2]72]000 1]78]000 The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 25 jksdM+ [kkrk 'ks"k b/d olwyh [kkrk V dk iw th [kkrk 2]80]000 olwyh [kkrk [kpsZ 60]000 6]00]000 iw th [kkrk % 43]800 A 5]24]860 R 2]72]000 S 66]940 9]23]800 8]63]800 9]23]800 uksV% (1) R us fpV~Bk jkf'k ij ysunkj dks fy;kA R ds iw th [kkrs esa leku jkf'k dh lh/kh izfof"V Hkh lgh gSA (2) A us ` 7]00]000 ds nsunkjksa dks 80% ij ` 5]60]000 esa fy;kA (3) V dh deh (deffiency) dks A rFkk S 7 % 3 (i.e. izkjfEHkd iw th ` 14]00]000 rFkk ` 6]00]000 ds vuqikr esa ogu djsaxsA R gkfu dk dksbZ Hkh fgLlk ogu ugha djsxk D;ksafd lekiu ds le; mlds iw th [kkrs eas MsfcV 'ks"k FkkA 2- O;kikj ; [kkrk 2013 2013 31 fnlEcj 'ks"k b/d fofu;ksx [kkrk chek ikfylh 1]20]000 _.k [kkrk 27]000 7]500 f'ko dk iw th [kkrk 45]000 3]000 ukFk dk iw th [kkrk 30]000 [;kfr [kkrk ykHk gkfu [kkrk 'ks"k jkf'k 31 ekpZ] 2013 rd dk ykHk 1]30]500 The Institute of Chartered Accountants of India 9]000 19]500 1]30]500 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 26 31 fnlEcj] 2013 dks lekIr gksus okys o"kZ ds fy, dsru dk ykHk gkfu [kkrk izkjfEHkd LVkWd ; [kpsZ O;kikj ; [kkrk 31 ekpZ rd dk ykHk 'kq) ykHk dsru dk iw th [kkrk 60]000 fo ; 4]80]000 vfUre LVkWd 6]00]000 75]000 18]000 19]500 97]500 6]75]000 6]75]000 31 fnlEcj] 2013 dks dsru dk fpV~Bk nkf;Ro jkf'k lEif k;ka dsru dk iw th [kkrk 45]000 tksM+s%& ykHk 97]500 fofo/k ysunkj [;kfr 1]42]500 QuhZpj 22]500 O;kikfjd LVkWd jkf'k 9]000 4]500 75]000 fofo/k nsunkj 72]000 cSad esa jksdM+ 4]500 1]65]000 1]65]000 f ;kRed fVIif.k;ka % (1) [;kfr yh xbZ lEifr dk ewY; LVkWd nsunkj QuhZpj 69]000 52]500 4]500 1]26]000 ?kVkb;s& ysunkj The Institute of Chartered Accountants of India 15]000 iz'ui=&5 : mPp ys[kkadu 27 'kq) lEif k;ka [;kfr 'ks"k jkf'k ; izfrQy (2) 1]11]000 9]000 1]20]000 31 ekpZ] 2013 rd lEif k;ksa ds ewY; esa o`f) 1 tuojh 31 ekpZ 45]000 52]500 60]000 69]000 4]500 4]500 1]09]500 1]26]000 18]000 91]500 19]500 1]11]000 15]000 1]11]000 & 1]11]000 nsunkj LVkWd QuhZpj ?kVkb;s% ysunkj ykHk] 'kq) o`f) ds cjkcj (3) olwyh [kkrk fooj.k [;kfr Hkwfe Hkou e'khujh eksVj dkj QuhZpj fofu;ksx [kqys vkStkj LVkWd izkI; fcy nsunkj veu dk iw th [kkrk felst veu dk _++.k 10]000 20]000 1]10]000 50]000 28]000 12]000 18]000 7]000 18]000 20]000 40]000 15]000 fooj.k lafnX/k nsunkjksa ds fy;s vk;kstu O;kikfjd ysunkj ns; fcy cSad vf/kfod"kZ felst veu dk _.k ABC fy- ; ewY; veu dk iw th [kkrk fofu;ksx jksdM+ [kkrk% nsunkj eksVjdkj QuhZpj [kqys vkStkj The Institute of Chartered Accountants of India 2]000 96]000 14]000 60]000 15]000 1]95]500 13]000 20]000 24]000 4]000 1]000 49,000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 28 jksdM+ [kkrk% ysunkj 94]000 olwyh O;; 500 olwyh ij ykHk dk gLrkUrj.k % veu dk iwath [kkrk 1]000 cky dk iwath [kkrk 667 pk n dk iwath [kkrk 333 94]500 2]000 4]44]500 4]44]500 ABC fy- dk [kkrk fooj.k fooj.k olwyh [kkrk 1]95]500 jksdM+ [kkrk 75]500 ABC fy- ds va'k 1]20]000 1]95]500 1]95]500 lk>snkjksa ds iw th [kkrs fooj.k veu cky pk n fooj.k ykHk gkfu 'ks"k b/d [kkrk 6]000 4]000 2]000 pk n dk _.k 13]000 olwyh [kkrk [kkrk pk n dk pkyw & & & lkekU; lap; [kkrk & 56]000 fofu;ksx ABC fy- esa mPpkopu dks"k 20 60 ] 000 40 ] 000 ] 000 va'k olwyh [kkrk 18]000 44]000 & felst veu dk jksdM+ _.k jksdM+ [kkrk 97]000 88]000 78]000 The Institute of Chartered Accountants of India veu cky pk n 70]000 80]000 10]000 9]000 & 33]000 6]000 3]000 2]000 1]333 667 1]000 667 333 & 15]000 & & & & 31]000 97]000 88]000 78]000 iz'ui=&5 : mPp ys[kkadu 29 pk n dk pkyw [kkrk fooj.k 'ks"k b/d fooj.k 56]000 pk n dk iw th [kkrk&gLrkUrj.k 56]000 56]000 56]000 ABC fyfeVsM dk va'k [kkrk fooj.k fooj.k ABC fy- [kkrk 1]20]000 veu dk iw th [kkrk cky dk iw th [kkrk pk n dk iw th [kkrk 1]20]000 60]000 40]000 20]000 1]20]000 jksdM+ [kkrk fooj.k fooj.k 'ks"k b/d ABC fyolwyh [kkrk lEif k;ksa dk fo ; pk n dk iw th [kkrk 1]000 olwyh [kkrk nkf;Ro ,oa O;; 75]500 veu dk iw th [kkrk cky dk i wth [kkrk 94]500 18]000 44]000 49]000 31]000 1]56]500 1]56]500 uksV%& fofu;ksx mPpkopu dks"k dks olwyh [kkrs esa gLrkUrj.k dj ldrs gSaA 4. (a) lk>snkjksa dks fuxZfer fd;s tkus okys va'kksa dh la[;k lEif k;ka%& e'khujh 1]40]000 $ LVkWd 1]37]400 $ O;kikfjd izkfIr;k ;k nsunkj 1]24]000 $ cSad 1]00]000 ?kVkb;s %& fy;s x;s nkf;Ro 5]01]400 'kq) lEifRr izkIr yh xbZ ; izfrQy 3]32]000 The Institute of Chartered Accountants of India 1]69]400 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 30 fuxZfer fd;s tkus va'kksa ds izdkj oxZ 10% ` 10 okys iwokZf/kdkj va'k M 1]36]000 iw th ij C;kt dk vf/kdkj izkIr 'ks"k ` 10 okys lerk va'kksa dk fuxZeu 3]32]000&2]72]000 ykHk gkfu vuqikr 30]000 1]66]000 N O Total 90]000 46]000 2]72]000 18]000 12]000 60]000 1]08]000 58]000 3]32]000 lk>snkjksa ds iw th [kkrs (b) fooj.k vkgj.k 10% iwokZf/kdkj va'k iw th lerk iw th cSad vfrfjDr vkgj.k M N 50]000 1,36,000 30]000 O fooj.k 46]000 34]000 'ks"k b/d M N 1]36]000 iw th ij C;kt 13]600 90,000 46,000 o"kZ dk ykHk 1]10]700 18,000 12,000 5 : 3 : 2 17]420 6]880 W.N.1 e'khujh [kkrk* 10]000 O 90]000 46]000 9]000 4]600 66]420 44]280 6]000 4]000 54]300 (W.N.2) ;ksx 2,70,300 1,71,420 98,880 2,70,300 1,71,420 98,880 * e'khu ds gLrkUrj.k ls ykHk = 1]40]000 & 2]00]000 & 80]000 = ` 20]000 5 % 3 % 2 ds vuqikr esa 31 ekpZ] 2014 dks MNO fy- dk fpV~Bk (c) QeZ dk vf/kxzg.k djus ds ckn fooj.k I lerk vkSj nkf;Ro % 1 va'k/kkjh dks"k va'k iw th The Institute of Chartered Accountants of India uksV la- 1 jkf'k 3]32]000 iz'ui=&5 : mPp ys[kkadu 31 2 pkyw nkf;Ro O;kikfjd ysunkj 1]69]400 ;ksx II lEif k;ka 1 xSj&pkyw lEif k;ka LFkk;h lEif k;ka ewrZ lEif k;ka&e'khujh 2 pkyw lEifRRk;k a Lda/k b O;kikfjd izkI; c udn ,oa udn rqY; 5]01]400 1]40]000 1]37]400 1]24]000 1]00]000 ;ksx 5]01]400 ys[kksa ij fVIif.k;ka fooj.k 1 va'k iw th vf/k r va'k iw th 20]00]000 fuxZfer] vfHknRr rFkk iznRr ` 10 okys 6]000 lerk va'k 60]000 27]200 10% iwokZf/kdkj va'k ` 10 okys 2]72]000 vf/kxzgr lk>snkjh QeZ ds Hkqxrku ds fy;s jksdM+ ds 3]32]000 vfrfjDr ; izfrQy ds Hkqxrku fy;s fuxZfer va'k f ;kRed fVIif.k;ka % 1- 31 ekpZ dks lekIr gksus okys o"kZ ds fy, ykHk gkfu fu;kstu [kkrk fooj.k fooj.k iw th ij C;kt % M 1]36]000 10% N 90]000 10% O 46]000 10% 'kq) ykHk fn;k gqvk 2]48]600 13]600 9]000 4]600 27]200 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 32 iw th [kkrs esa ykHk dk gLrkUrj.k M 1]10]700 N 66]420 O 44]280 ;ksx 2- 2]21]400 2]48]000 2]48]000 vfrfjDr udn esa vkgj.k dks fn[kkrs gq, fooj.k i= (a) 1]30]000 lk>snkjksa dk dqy vkgj.k fn;k gqvk gS tksfM+;s % vfrfjDr vkgj.k 1]78]600&1]00]000 ds fy, miyC/k dks"k 78]600 2]08]600 ?kVkb;s % (b) iw th ij C;kt vfrfjDr vkgj.k ds fy, miyC/k jkf'k 27]200 1]81]400 vfrfjDr vkgj.k dk fu/kkZj.k fooj.k M ?kVkb;s%& tks igys fudkyk tk pqdk gS vfrfjDr vkgj.k O 90]700 54]420 36]280 13]600 9]000 4]600 1]04]300 mijksDr fooj.k ds vuqlkj ` 1]81]400 ykHk gkfu vuqikr esa tksfM+;s %& C;kt N 63]420 40]880 50]000 46]000 34]000 54]300 17]420 6]880 fl;k fy- dh iqLrdksa esa tuZy ys[ks 5. fooj.k Dr. Dr. izFke o"kZ ds vUr esa% deZpkjh {kfriwfrZ O;; [kkrk Dr. To cdk;k deZpkjh LVkWd fodYi [kkrk ESOP ds lUnHkZ es {kfriwfrZ O;; dh igpkua The Institute of Chartered Accountants of India 8]60]625 8]60]625 iz'ui=&5 : mPp ys[kkadu ykHk gkfu [kkrk 33 Dr. 8]60]625 To deZpkjh {kfriwfrZ O;; [kkrk 8]60]625 o"kZ ds [kpsZ ykHk gkfu [kkrs esa gLrkUrj.k djus ij f}rh; o"kZ ds vUr esa % deZpkjh {kfriwfrZ O;; [kkrk Dr. 8]60]625 To cdk;k deZpkjh fodYi [kkrk 8]60]625 ESOP ds lUnHkZ esa nwljs o"kZ esa [kpksaZ dh igpku ykHk gkfu [kkrk Dr. 8]60]625 To deZpkjh {kfriwfrZ O;; [kkrk 8]60]625 o"kZ ds [kpZ dks ykHk gkfu [kkrs esa gLrkUrj.k djus ij r`rh; o"kZ ds vUr esa % deZpkjh {kfriwfrZ O;; [kkrk Dr. 21]03]750 To cdk;k deZpkjh fodYi [kkrk 21]03]750 ESOP ds lUnHkZ esa O;; dh igpku r`rh; o"kZ esa ykHk gkfu [kkrk Dr. 21]03]750 To deZpkjh {kfriwfrZ O;; [kkrk 21]03]750 o"kZ ds O;; dks ykHk gkfu [kkrs esa gLrkUrj.k djus ij f ;kRed fVIif.k;ka A fodYi Lohdkj djus okys lEHkkfor deZpkfj;ksa dh la[;k = 2]500 -80 -85 -90 -90 = 1]377 B izR;sd deZpkjh dks miyC/k fodYiksa dh la[;k = 500 C izR;sd fodYi dk mfpr ewY; = 5 D dqy mfpr ewY; esa LokfeRo dk vf/kdkj feyus dk fodYi A B C = ` 34]42]500 E izFke o"kZ esa O;; ds :i eas igpku recognized A fodYi dk mfpr ewY; 34]42]500@4 = ` 8]60]625 f}rh; o"kZ 34]42]500 2@4 & 8]60]625 = ` 8]60]625 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 34 r`rh; o"kZ 1]530 deZpkjh 500 fodYi 5 & 8]60]625 ++ 8]60]625 = ` 21]03]750 r`rh; o"kZ esa LokfeRo vf/kdkj feyus esa la'kks/ku rFkk rhljs o"kZ ds vUr esa deZpkjh LVkWd fodYi ;kstuk ds lanHkZ esa leLr nkf;Ro dh igpku (recognised) gqbZ rFkk pkSFks o"kZ ds laeadksa dk /;ku ugha j[kk tk;sxkA 6. C fy- dh iqLrdksa esa tuZy izfof"V;ka (i) 1 fooj.k cSad [kkrk Dr. yk[k esa 3]150 To fofu;ksx [kkrk 3]000 To ykHk gkfu [kkrk 2 3 4 va'kksa ds iqu% ; ds fy;s fofu;ksx dks ykHk ij fo ; fd;k x;k 10% 'kks/kuh; iwokZf/kdkj va'k iw th [kkrk Dr. Dr. iwokZf/kdkj va'kksa ds 'kks/ku ij izhfe;e [kkrk To iwokZf/kdkj va'k/kkjh [kkrk iwokZf/kdkj va'k iw th dk 10% izhfe;e ij 'kks/ku fd;k x;k izfrHkwfr izhfe;e [kkrk Dr. To iwokZf/kdkj va'kksa ds 'kks/ku ij izhfe;e [kkrk iwokZf/kdkj va'kksa dsa 'kks/ku ij izhfe;e izfrHkwfr izhfe;e ls lek;ksftr fd;k x;k lerk va'k iw th [kkrk Dr. Dr. iqu% [kjhn ij izhfe;e [kkrk To lerk iqu% [kjhn [kkrk 150 2]500 250 2750 250 250 1]200 1]200 2]400 lerk va'kksa dks iqu% okil [kjhnk] va'k iw th dks fujLr fd;k rFkk iqu% [kjhn izhfe;e dk ys[kkadu fd;k 5 izfrHkwfr izhfe;e [kkrk 800&250 Dr. lkekU; lap; [kkrk Dr. To iqu% [kjhn ij izhfe;e [kkrk iqu% [kjhn ds izhfe;e dks igys izfrHkwfr izhfe;e ls ckn esa cps gqbZ /kujkf'k dks lkekU; lap; ls fy;k x;k The Institute of Chartered Accountants of India 550 650 1]200 iz'ui=&5 : mPp ys[kkadu 6 cSad [kkrk 35 Dr. 400 To cSad _.k [kkrk 7 8 va'kksa ds iqu% [kjhn ,oa va'kksa ds 'kks/ku ds fy;s cSad ls _.k fy;k iwokZf/kdkj va'k/kkjh [kkrk Dr. Dr. lerk iqu% [kjhn [kkrk To cSad [kkrk iwokZf/kdkj va'k/kkjh ,oa lerk va'k/kkfj;ksa dks Hkqxrku fd;k lkekU; lap; [kkrk Dr. To iw th 'kks/ku lap; [kkrk 'kks/kuh; iwokZf/kdkj va'k rFkk lerk va'kksa ds vafdr ewY; ds cjkcj jkf'k iw th 'kks/ku lap; esa gLrkUrj.k 400 2]750 2]400 5]150 3]700 3]700 C fy- dk fpV~Bk 'kks/ku ,oa iqu% [kjhn ds ckn (ii) yk[kksa esa fooj.k I uksV la- jkf'k lerk ,oa nkf;Ro 1 va'k/kkfj;ksa dk dks"k % a va'k iw th 1 6]800 b lap; ,oa vkf/kD; 2 6]800 3 5]400 2 xSj&pkyw nkf;Ro % a nh?kZdkyhu _.k 3 pkyw nkf;Ro a O;kikfjd ns; 2]300 b vYidkyhu vk;kstu 1]000 ;ksx The Institute of Chartered Accountants of India 22]300 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 36 II lEif k;ka 1 xSj&pkyw lEif k;ka LFkk;h lEif k;ka 14]000 (2) pkyw lEif k;ka a jksdM+ ,oa jksdM+ rqY; 50 b vU; pkyw lEif k;ka 8]250 22]300 ys[kkadu ij fVIif.k;ka va'k iw th 680 yk[k ` 10 okys iw.kZ iznRr lerk va'k ` 120 yk[k lerk va'kksa dh iqu% [kjhn 2 lap; ,oa vkf/kD; lkekU; lap; ?kVkb;s % iqu% [kjhn ij izhfe;e dk lek;kstu ?kVkb;s % CRR esa gLrkUrj.k iw th 'kks/ku dks"k tksfM;s % lkekU; lap; ls iqu% [kjhn va'kksa ij izhfe;e ns; izfrHkwfr izhfe;e yk[k esa 1 ?kVkb;s % iwokZf/kdkj va'kksa ds 'kks/ku ij izhfe;e Hkqxrku dk lek;kstu ?kVkb;s % iqu% [kjhn ij izhfe;e Hkqxrku dk lek;kstu ykHk gkfu [kkrk tksfM+;s % fofu;ksx ds fo ; ij ykHk 3 nh?kZdkyhu _.k lqjf{kr 9% _.ki= vof/k _.k&cSad ls The Institute of Chartered Accountants of India 6,800 6,000 (650) (3,700) 1,650 1,000 3,700 4,700 800 (250) (550) 300 150 450 6,800 5,000 400 5,400 iz'ui=&5 : mPp ys[kkadu 37 f ;kRed fVIi.kh izkfIr 'ks"k b/d fofu;ksx [kkrk fc h vkxe cSad _.k [kkrk _.k izkIr 7. cSad [kkrk jkf'k Hkqxrku yk[k esa 1]650 iwokZf/kdkj va'k/kkjh 3]150 [kkrk 400 lerk va'k/kkjh [kkrk 'ks"k c/d 'ks"k jkf'k 5]200 jkf'k yk[k esa 2]750 2]400 50 5]200 vfHkxksid ds nkf;Roksa dh x.kuk va'kksa dh la[;k ldy nkf;Ro ?kVkb;s% fpfUgr vkosnu i= QeZ vfHkxksiu dks NksM+dj ?kVkb;s% vfpfUgr vkosnu i=* vuqikr 72 % 30 % 18 ?kVkb;s%& QeZ vfHkxksiu B & Co. dk vkf/kD; ds fy, sfMV 72 % 18 'kq) nkf;Ro QeZ vfHkxksiu dks NksMd + j tksfM;s%& QeZ vfHkxksiu dqy nkf;Ro va'kksa dh la[;k B & Co. 72]000 30]000 18]000 1]20]000 12]000 60]000 15]000 15]000 6]000 33]000 12]000 87]000 16]200 43]800 9]600 6]750 8]250 12]000 4]050 27]000 7]950 60]000 3]600 25]200 34]200 3]750 4]350 3]000 31]200 9]600 40]800 3]750 750 3]600 3]600 7]200 & 12]000 12]000 f ;kRed fVIi.kh * dqy vkosnu i= ?kVkb;s%& fpfUgr vkosnu i= vfpfUgr vkosnu i= 60]000 va'k 33]000 va'k 27]000 va'k The Institute of Chartered Accountants of India C & Co. ;ksx A & Co. 34]800 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 38 tuZy izfof"V;ka 8. Dr. 2004 1 tuojh i 2006 1 tuojh 1 tuojh ii 2009 1 tuojh 1 tuojh iii 2010 1 tuojh cSad [kkrk Dr. To 9% _.ki= vkosnu ,oa vkoaVu [kkrk Cr. 10]00]000 10]00]000 ` 100 dh nj ls 10]000 _.ki=ksa dh vkosnu ij jkf'k izkIr gqbZ 9% _.ki= vkosnu ,oa vkoaVu [kkrk Dr. 10]00]000 To 9% _.ki= [kkrk 10]00]000 9% ` 100 okys 10]000 _.ki=ksa dk vkoaVu 9% _.ki= [kkrk Dr. 1]00]000 Dr. 1]000 _.ki= 'kks/ku gkfu [kkrk To cSd a [kkrk 1]01]000 1]000 9% ` 100 okys _.ki=ksa dk 'kks/ku ` 101 esa [kqys cktkj ls [kjhn dj ykHk gkfu [kkrk@izfrHkwfr izhfe;e [kkrk Dr. 1]000 1]000 To _.ki= 'kks/ku gkfu [kkrk _.ki=ksa ds 'kks/ku ij gkfu dks ykHk gkfu [kkrk ;k izfrHkwfr izhfe;e [kkrs esa gLrkUrj.k dj vifyf[kr fd;k 9% _.ki= [kkrk Dr. 3]00]000 To fofo/k _.ki=/kkjh [kkrk 3]00]000 ` 3]00]000 ds _.ki=ksa ds 'kks/ku ij _.ki=/kkfj;ksa dks ns; jkf'k fofo/k _.ki=/kkjh [kkrk Dr. 3]00]000 To cSd a [kkrk 3]00]000 ` 3]00]000 ds _.ki=ksa dk le ewY; ij 'kks/ku djus ij _.ki=/kkfj;ksa dk Hkqxrku Lo;a dk _.ki= [kkrk Dr. 1]97]800 To cSad [kkrk 1]97]800 ` 2]00]000 vafdr ewY; ds Lo;a ds _.ki=ksa dk ` 1]97]800 esa ; The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 2011 1 tuojh 9% _.ki= [kkrk 39 Dr. 2]00]000 To Lo;a dk _.ki= [kkrk 1]97]800 To Lo;a ds _.ki= ykHk [kkrk 1 tuojh iv 2014 1 tuojh 1 tuojh 1 tuojh fiNys o"kZ ` 2]00]000 ds mfpr ewY; ds Lo;a ds _.ki=ksa dks tks fd ` 1]97]800 esa ; fd;s x;s Fks mudks fujLr fd;k Lo;a ds _.ki= ykHk [kkrk Dr. To iw th lap; [kkrk fujLr fd;s x;s Lo;a ds _.ki=ksa ls gksus okys ykHk dks iw th lap; esa gLrkUrj.k djus ij 9% _.ki= [kkrk Dr. Dr. _.ki=ksa ds 'kks/ku ij izhfe;e [kkrk To fofo/k _.ki=/kkjh [kkrk cksMZ vkWQ Mk;jsDVj ds fu.kZ; ds vuqlkj 2% izhfe;e ij ` 4]00]000 vafdr ewY; okys _.ki=ksa dk Hkqxrku _.ki=/kkfj;ksa dks ns; fofo/k _.ki=/kkjh [kkrk Dr. To cSd a [kkrk fofo/k _.ki=/kkfj;ksa dks Hkqxrku izfrHkwfr izhfe;e [kkrk Dr. To _.ki=ksa ds 'kks/ku ij izhfe;e [kkrk izfrHkwfr izhfe;e [kkrs ds 'ks"k dk ,d Hkkx dk iz;ksx _.ki=ksa ds 'kks/ku ij izhfe;e [kkrs dks vifyf[kr djuk 2]200 2]200 2]200 4]00]000 8]000 4]08]000 4]08]000 4]08]000 8]000 8]000 gjh ukjk;.k dh iqLrdksa esa ,dhd`r dEiuh 9. tuZy izfof"V;ka 1 fooj.k Dr. Cr. O;kikj ; [kkrk Dr. 25]12]000 To lekid gjh fy11]52]000 To lekid ukjk;.k fy13]60]000 gjh fy- ,oa ukjk;.k fy- dk O;kikj ; fd;k&lanHkZ f ;kRed fVIif.k;ka The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 40 2 3 4 5 6 Iyk.V ,oa e'khujh [kkrk Dr. 12]80]000 Dr. 1]52]000 O;kikfjd izkI; [kkrk Dr. 1]00]000 Lda/k [kkrk cSad ,oa jksdM+ [kkrk Dr. 1]08]000 To O;kikfjd ns; [kkrk 1]20]000 To lkekU; lap; [kkrk 8]80]000&5]12]000 3]68]000 To O;kikj ; [kkrk 11]52]000 gjh fy- dh lEif k;ksa ,oa nkf;Roksa dks ysus ij Iyk.V ,oa e'khujh [kkrk Dr. 17]00]000 Dr. 1]25]000 O;kikfjd izkI; [kkrk 1]35]000 LdU/k [kkrk Dr. jksdM+ ,oa cSad [kkrk Dr. 1]00]000 To _.ki=/kkjh [kkrk 5]00]000 95% 4]75]000 To O;kikfjd ns; [kkrk 2]25]000 To O;kikj ; [kkrk 13]60]000 ukjk;.k fy- dh lEifR;k ,oa nkf;Roksa dks ysus ij lekIkd gjh fy- [kkrk Dr. 11]52]000 9]60]000 To lerk va'k iw th [kkrk To izfrHkwfr izhfe;e [kkrk 1]92]000 gjh fy- ds va'k/kkfj;ksa dks 20% izfe;e ij lerk va'kksa dk fuxZeu lekIkd ukjk;.k fy- [kkrk Dr. 3]60]000 To lerk va'k iw th [kkrk 8]60]000 To 15% iwokZf/kdkj va'k/kkjh [kkrk 5]00]000 ; izfrQy ds fuiVkjs ds fy;s va'kksa dk fuxZeu ukjk;.k fy- ds _.ki=/kkfj;ksa dk [kkrk Dr. 4]75]000 To _.ki= [kkrk 4]75]000 ukjk;.k fy- ds _.ki=/kkfj;ksa ds fy;s Lo;a ds _.ki=ksa dk fuxZeu The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 41 ,dhdj.k ds ckn gjh ukjk;.k dk fpV~Bk fooj.k I uksV la- lerk vkSj nkf;Ro 1 va'k/kkfj;ksa dk dks"k a va'k iw th b lap; ,oa vkf/kD; 2 xSj&pkyw nkf;Ro nh?kZdkyhu _.k 3 pkyw nkf;Ro O;kikfjd ns; 1 23]20]000 2 5]60]000 3 4]75]000 3]45]000 ;ksx II jkf'k lEif k;ka 1 xSj&pkyw lEif k;ka LFkk;h lEif k;ka ewrZ lEif k;ka 2 pkyw lEif k;ka a LdU/k b O;kikfjd izkI; c jksdM+ ,oa jksdM+ rqY; 37]00]000 4 29]80]000 2]35]000 2]77]000 2]08]000 ;ksx 37]00]000 ys[kksa ij fVIif.k;ka 1 va'k iw th ` 10 okys lerk va'k ` 10 okys iwokZf/kdkj va'k 18]20]000 5]00]000 23]20]000 2 lap; ,oa vkf/kD; lkekU; lap; izfrHkwfr izkfe;e 3]68]000 1]92]000 5]60]000 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 42 3 4 nh?kZdkyhu _.k lqjf{kr _.ki=/kkjh ewrZ lEif k;ka Iyk.V ,.M e'khujh 4]75]000 29]80]000 f ;kRed fVIif.k;k % ; izfrQy dk fu/kkZj.k (1) gjh fy- ds ; izfrQy dk fu/kkZj.k djus esa Hkqxrku jhfr dk iz;ksx fd;k x;kA vr% ,dhdj.k dk ys[kkadu fgrksa dk lewghdj.k fof/k (Pooling of Interest Method) ls fd;k x;k gSaA gjh ukjk;.k fy- us gjh fy- ds va'k/kkfj;ksa dks fuxZfer fd;s tkus okys va'kksa dh la[;k = 64]000 3@2 = 96]000 va'k va'kksa dk fuxZeu ewY; ` 12 izfr va'k blfy;s ; izfrQy fuEu gS 96]000 12 = ` 11]52]000 (2) ukjk;.k fy- ds ; izfrQy dk fu/kkZj.k djus ds fy, 'kq) lEifRr i)fr dk iz;ksx fd;k x;kA lEifRr;ksa dks iqLrd ewY; ij ugha fy;k x;k gSA ; fof/k i)fr ds vUrxZr ,dhdj.k ys[kkadu fd;k tk;sxk % lEifRr;ka tks yh xb % Iyk.V ,oa e'khujh O;kikfjd izkI; LdU/k jksdM+ ,oa cSad 'ks"k dqy lEif k;ka ?kVkb;s%& nkf;Ro O;kikfjd ns; lqjf{kr _.ki= 'kq) ; izfrQy vnk;xh% iwokZf/kdkj va'k/kkjh lerk va'k/kkjh 'ks"k jkf'k 20]00]000 15% ls de 17]00]000 1]25]000 1]50]000 10% ls de 1]35]000 1]00]000 20]60]000 2]25]000 4]75]000 13]60]000 7]50]000 2@3 13]60]000 & 5]00]000 5]00]000 8]60]000 13]60]000 The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 10. 43 ewu fy- dh iqLrdksa esa tuZy izfof"V;ka Dr. Cr. i lerk va'k iw th 10 [kkrk Dr. 25]00]000 To lerk va'k iw th 5 [kkrk 12]50]000 12]50]000 To iqufuZekZ.k [kkrk ` 10 okys 2]50]000 iw.kZ iznRr lerk va'kksa dks ` 5 okys leku la[;k esa iw.kZ iznRr lerk va'kksa esa ifjorZu fd;k x;k ii 9% iwokZf/kdkj va'k iw th 100 [kkrk Dr. 10]00]000 To 10% iwokZf/kdkj va'k iw th 50 [kkrk 5]00]000 To iqufuZekZ.k [kkrk 5]00]000 iqufuZekZ.k ;kstuk ds rgr 9% iwokZf/kdkj ` 100 okys va'kksa dk leku la[;k esa 10% iwokZf/kdkj ` 50 okys izfr va'k esa ifjofrZr fd;k ,oa iwokZf/kdkj ds ykHkka'k dk fuiVkjk Hkh iqufuZekZ.k ds rgr fd;k iii Dr. 2]00]000 10% f}rh; _.ki= [kkrk Dr. 3]00]000 O;kikfjd ns; [kkrk Dr. Dr. _.ki=ksa ij vnRr C;kt [kkrk Dr. cSad [kkrk To 12% u;s _.ki= [kkrk To iqufuZekZ.k [kkrk A dks ns; ` 3]00]000 ysunkj 'kkfey fujLr dj fn;s x;s ,oa iqufuZekZ.k ;kstuk ds rgr 'ks"k jkf'k ds fy;s 12% okys u;s _.ki= vkoafVr fd;s x;s iv 10% izFke _.ki= [kkrk 50]000 50]000 50]000 3]50]000 3]00]000 10% izFke _.ki= [kkrk Dr. 1]00]000 10% f}rh; _.ki= [kkrk Dr. 2]00]000 O;kikfjd ysunkj [kkrk _.ki=ksa ij vnRr C;kt [kkrk To 12% u;s _.ki= [kkrk To iqufuZekZ.k [kkrk Dr. 25]000 Dr. 30]000 The Institute of Chartered Accountants of India 2]05]000 1]50]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 44 B dks ns; ` 1]50]000 ysunkj 'kkfey fujLr dj fn;s x;s ,oa iqufuZekZ.k ;kstuk ds rgr 'ks"k jkf'k ds fy;s 12% okys u;s _.ki= vkoafVr fd;s x;s v O;kikfjd ns; [kkrk Dr. To iqufuZekZ.k [kkrk cps gq;s O;kikfjd ysunkjksa us vius 50% fgLls dk R;kx dj fn;k 87]500 lapkydksa dk _.k [kkrk Dr. To lerk va'kiw th 5 [kkrk To iqufuZekZ.k [kkrk iqufuZekZ.k ;kstuk ds rgr lapkydksa ds _.kksa dk fuiVkjk 6]000 lerk va'k ` 5 izfr va'k fuxZfer djds fd;k x;k 50]000 iqufuZekZ.k [kkrk Dr. To cSad [kkrk iw thxr le>kSrs dks fujLr djus ij fd;k x;k Hkqxrku 7]500 viii cSad [kkrk Dr. To iqufuZekZ.k [kkrk lapkydksa }kjk okil Qhl djds iqufuZekZ.k [kkrs esa sfMV dh xbZ 55]000 vi vii ix x iqufuZekZ.k [kkrk To cSad [kkrk iqufuZekZ.k O;; dk Hkqxrku Dr. dja vk;kstu [kkrk Dr. To cSad [kkrk vk;kstu To iqufuZek.k [kkrk dj nkf;Ro ds iw.kZ Hkqxrku ds cnys 80% Hkqxrku fd;k The Institute of Chartered Accountants of India 87]500 30]000 20]000 7]500 55]000 5]000 5]000 50]000 40]000 10]000 iz'ui=&5 : mPp ys[kkadu xi 45 iqufuZekZ.k [kkrk Dr. 23]60]000 To [;kfr [kkrk To isVs.V [kkrk To ykHk gkfu [kkrk To Hkwfe ,oa Hkou [kkrk To Iyk.V ,oa e'khujh [kkrk To QuhZpj ,oa fQDplZ [kkrk To dEI;wVj [kkrk To O;kikfjd fofu;ksx [kkrk To LdU/k [kkrk To O;kikfjd izkI; [kkrk iqufuZekZ.k ;kstuk ds rgr lEifRr;ksa ds ewY;ksa esa deh ,oa gkfu;ksa dks vifyf[kr fd;k x;k 5]00]000 2]50]000 8]00]000 1]00]000 3]00]000 50]000 60]000 50]000 1]50]000 1]00]000 f ;kRed fVIif.k;ka (1) A ,oa B ds chp vnRr _.ki=ksa ij C;kt dk foHkktu fuEu izdkj fd;k x;k % A dk va'k 10% izFke _.ki= 2]00]000 10% f}rh; _.ki= 3]00]000 5]00]000 5]00]000 10@100 50]000 B dk va'k 10% izFke _.ki= 1]00]000 10% f}rh; _.ki= 2]00]000 3]00]000 3]00]000 10@100 30]000 ;ksx 80]000 cSad [kkrk (2) fooj.k fooj.k A iqufuZekZ.k 50]000 'ks"k b/d iqufuZekZ.k [kkrk lapkydksa }kjk Hkqxrku iqufuZekZ.k [kkrk 55]000 iw thxr le>kSrs rgr naM The Institute of Chartered Accountants of India 50]000 7]500 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 46 dk Hkqxrku iqufuZekZ.k [kkrk iqufuZekZ.k [kpsZ dk Hkqxrku dj vk;kstu [kkrk dj dk Hkqxrku 'ks"k c/d 5]000 40]000 2]500 1]05]000 11. (i) 1]05]000 fuLrkjd dk vfUre [kkrk lEif k;ksa ls olwyh ;kpuk ij izkIr jkf'k fuLrkjd dk 10]00]000 ikjfJfed 14]500 lerk va'kksa ij @ 2 izfr va'k 11]60]000 dk 2-5% 29]000 29]000 25]000 dk 2% 6]56]373 dk 2% 500 13]127 42]627 W. N.3 lekiu O;; 5]000 _.ki=/kkjh dks iw.kZ lEifRr ij IyksfVax pktZ iwokZf/kdkj ysunkj 3]00]000 25]000 vlqjf{kr ysunkj 6]56]373 10]29]000 10]29]000 * dqy olwyh dh xbZ lEifRr = 10]00]000 $ 1]60]000 = ` 11]60]000 (ii) vlqjf{kr ysunkjksa dks Hkqxrku dqy vlqjf{kr ysunkjksa dk izfr'kr = 6, 56, 373 100 9,15, 000 = 71-73% The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 47 f ;kRed fVIif.k;k (1) vkaf'kd lqjf{kr ysunkj esa vlqjf{kr fgLlk ;k va'k = 1]75]000 & 1]60]000 = ` 15]000 (2) dqy vlqjf{kr ysunkj = 9]00]000 $ 15]000 W.N.1 = ` 9]15]000 (3) vlqjf{kr ysunkjksa dks Hkqxrku ij fuLrkjd dk ikfjJfedA lEiw.kZ Hkqxrku esa iwokZf/kdkj ysunkj 'kkfey djrs gq, ,oa fuLrkjd dks ikfjJfed dk Hkqxrku djus ds ckn vlqjf{kr ysunkjksa dks Hkqxrku ds fy;s miyC/k jkf'k = ` 6]69]500 vlqjf{kr ysunkjksa ij fuLrkjd dk ikfjJfed = 6]69]500 2@102 = ` 13]127 ;k = 5]56]373 2@100 = ` 13]127 12. izk:i B& RA IRDA }kjk fu/kkZfjr fiz;k tujy bUlksjsUl dEiuh fyfeVsM 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s vkxe [kkrk (Revenue A/c) leqnzh ,oa vfXu chek O;kikj vuqlp w h izhfe;e vftZr 'kq) C;kt] ykHkka'k ,oa fdjk;k & ldy nksgjk vk;dj dh okilh eksVj dkj ds fo ; ij ykHk ;ksx A chek nkos 'kq) deh'ku chek O;kikj ls lEcfU/kr ifjpkyu O;; v'kks/; _.k Hkkjrh; rFkk fons'kh dj ;ksx B leqnzh chek O;kikj ls ykHk A & B 1 2 3 4 The Institute of Chartered Accountants of India vfXu pkyw o"kZ 2]13]750 & & & 2]13]750 41]000 20]000 35]000 & & 96]000 1]17]750 leqnzh pkyw o"kZ 70]000 & & & 70]000 44]000 10]000 25]000 & & 79]000 9]000 48 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 vkxe [kkrs ds Hkkx dh vuqlwph vuqlp w h&1 vfXu pkyw o"kZ izhfe;e vftZr 'kq) izR;{k O;kikj ls vifyf[kr izhfe;e ?kVkb;sa % iquchZek gLrkarfjr ij izhfe;e dqy vftZr dek;k izhfe;e ?kVkb;s %& vlekIr tksf[ke gsrq lap; esa ifjoZru vuqlp w h&2 nkos pqdk;s Incurred 'kq) vuqlp w h&4 chek O;olk; ls lEcfU/kr ifjpkyu O;; izcU/k ds O;; leqnzh pkyw o"kZ 2]40]000 1]75]000 7]500 12]500 2]27]500 1]67]500 13]750 97]500 2]13]750 70]000 41]000 44]000 35]000 25]000 izk:i B& PL fiz;k lkekU; chek dEiuh fy31 ekpZ] 2013 dks lekIr gksus okys ds fy;s ykHk gkfu [kkrk fooj.k vuqlwph ifjpkyu ykHk@gkfu a vfXu chek b leqnzh chek c fofo/k chek fou;ksx ls izkIr vk; a C;kt] ykHkka'k] fdjk;k ldy b fofu;ksx ds fo ; ij ykHk ?kVkb;s%& fofu;ksxksa dh fc h ls gkfu vU; vk; Li"V iznf'kZr dqy A vk;kstu dj ds vfrfjDr gzkl The Institute of Chartered Accountants of India pkyw o"kZ xr o"kZ 1]17]750 9]000 & 64]500 1]73]250 & 4]500 iz'ui=&5 : mPp ys[kkadu vU; O;;&lapkydksa dh Qhl dqy B dj esa iwoZ ykHk dj izko/kku ykHk dj ds ckn 49 40]000 44]500 1]28]750 49]569 79]181 f ;kRed fVIif.k;k vfXu 1- ikWfylh ds rgr nkos ?kVkb;s iquchZek leqnzh 47]500 14]000 3]500 44]000 30]000 22]500 5]000 2]500 25]000 2]25]000 1]65]000 15]000 10]000 1]75]000 12]500 7]500 2]27]500 tksfM+;s% 31 ekpZ] 2013 dks vnRr 1]67]500 izhfe;e ?kVkdj iquchZek o"kZ ds nkSjku izkIr chek izhfe;e tksfM+;s% 31 ekpZ] 2013 dks vnRr ?kVkb;s% iquchZek izhfe;e 4- 7]500 izcU/k ds O;; o"kZ ds nkSjku O;; dk Hkqxrku 3- 5]000 2]40]000 2- 40]000 35]000 ?kVkb;s% 1 vizSy] 2012 dks vnRr 50]000 41]000 tksfM+;s% 31 ekpZ] 2013 dks vnRr & 55]000 o"kZ ds nkSjku nkoksa dk Hkqxrku & vfXu chek ds fy;s vlekIr tksf[keksa ds fy;s lap; 'kq) izhfe;e dk 50% rFkk leqnzh chek ds fy;s 'kq) izhfe;e dk 100%A The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 50 5- dj vk;kstu [kkrk 31-03-2013 cSad [kkrk 01-04-2012 'ks"k b/d dj dk Hkqxrku 31-03-2013 'ks"k c/d 30]000 31-03-2013 ykHk gkfu [kkrk (i) 49]569 62]069 92]069 13. 42]500 92]069 Hkquk;s gq;s fcyksa ij dVkSrh dh x.kuk la- jkf'k ns; frfFk 1 7]50]000 8 vizSy 8 fnu 12% 1]972 2 3]00]000 5 ebZ 35 fnu 14% 4]028 3 4]40]000 12 twu 73 fnu 14% 12]320 4 9]60]000 15 tqykbZ 106 fnu 15% 41]820 2013 vlekIr fgLlk dVkSrh dh nj dVkSrh fd;s x;s fcyksa ij NwV 60]140 (ii) ykHk gkfu [kkrs esa sfMV dh tkus okyh jkf'k dVkSrh dh jkf'k 31 ekpZ] 2012 dks Hkquk;s gq;s fcyksa ij NwV dk gLrkUrj.k 91]600 tksfM+;s% 31 ekpZ] 2013 o"kZ ds nkSjku dVkSrh izkIr 4]05]000 4]96]600 ?kVkb;s% 31 ekpZ] 2013 dks Hkquk;s gq;s fcyksa ij NwV ykHk gkfu [kkrs esa NwV dks sfMV fd;k x;k 14. 60]140 4]36]460 31 ekpZ] 2013 dks T;ksfr fo|qr vkiwfrZ fy- dk fpV~Bk fooj.k I. lerk ,oa nkf;Ro va'k/kkfj;ksa dk dks"k 1 va'k iw th a lap; ,oa vkf/kD; b The Institute of Chartered Accountants of India uksV la- 000 1 75-00 2 32-50 iz'ui=&5 : mPp ys[kkadu 2 3 51 xSj&pkyw nkf;Ro nh?kZdkyhu _.k a pkyw nkf;Ro O;kikfjd ns; a vU; pkyw nkf;Ro b 3 47.50 & 7-50 4 ;ksx 15-00 177.50 II. lEif k;ka 1 2 xSj&pkyw lEif k;ka LFkk;h lEif k;ka a i n`'; lEif k;ka ii vewrZ lEif k;ka vU; xSj&pkyw lEif k;ka b pkyw lEif k;ka LdU/k a O;kikfjd izkI; b jksdM+ ,oa jksdM+ rqY; c & & 5 134.50 2-50 6 15-00 & 14-50 8-00 3-00 ;ksx 177.50 fo kh; fooj.k i= ij fVIi.kh 1 va'k iw th fuxZfer ,oa vfHkn k lerk va'k iw th 7]50]000 lerk va'k 10 okys 2 75-00 lap; ,oa vkf/kD; iw th lap; 9-00 lEHkkO; lap; 15-00 'kq) vkxe [kkrs dk 'ks"k 8-50 ;ksx The Institute of Chartered Accountants of India 32.50 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 52 3 nh?kZdkyhu _.k lqjf{kr 14% _.ki= 30-00 11% vof/k _.k lqjf{kr ij fopkj 17-50 ;ksx 4 47-50 vU; pkyw nkf;Ro & izLrkfor ykHkka'k 15-00 ;ksx 5 15-00 ewrZ lEifRr Hkwfe 15-50 Hkou 42-50 Iyk.V ,oa e'khujh ikoj Iyk.V 75-00 V kalQkeZj 20-50 ifCyd ySEi 4-00 fctyh l;a= 99-50 7-00 164.50 30-00 ?kVkb;s%& gzkl dks"k ;ksx 6 134.50 vU; xSj&pkyw nkf;Ro 15-00 vkdfLed lap; fofu;ksx xSj&pkyw en ekudj 15. foHkkxh; ykHk gkfu dh iqu% x.kuk dk fooj.k i= fn[kkrs gq, % fooj.k A B A B C D vfUre ykHk/ gkfu iwoZ esa x.kuk dh 38]000 50]400 72]000 1]08]000 tksfM+;s%& foHkkxh; izcU/kdksa dk deh'ku 6]000 8]000 6]000 12]000 10% foHkkxh; ykHk ij c'krsZ de ls de 6000a W.N.1 The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu C D E F G foHkkxh; izcU/kdksa ds deh'ku ls iwoZ 32]000 ykHk A$B ?kVkb;s%& cps gq;s eky dk gLrkUrjd foHkkx esa yksMsM ewY; ij gLrkUrj.k ls 2]200 dek;k ykHk W.N.2 'kq) foHkkxh; ykHk deh'ku ls iwoZ 34]200 C&D ?kVkb;s%& 10% eSustj dk ykHk ij 6]000 deh'ku ` 6]000 ls de ugha foHkkxksa dk ykHk eSustj ds deh'ku ds ckn E&F 40]200 53 56]400 80]000 1]20]000 & 8]600 56]400 & 71]400 1]20]000 6]000 7]140 12]000 50]400 64]260 1]08]000 f ;kRed fVIif.k;ka 1. eSustj dk deh'ku foHkkxh; ykHk@gkfu A B & 38]000 50]400 C D 2. 72]000 1]08]000 deh'ku 6]000 6]000 i.e. 50]400 1@9 = 5]600 ;g 6]000 ls de gS 8]000 i.e. 72]000 1@9 = 8]000 12]000 i.e. 1]08]000 1@9 = 12]000 LVkWd gLrkUrj.k ls u olwy gqvk ykHk foHkkx A 22]000 dk foHkkx B dks @ 110%] blfy;s ykHk 22]000 10@110 2]000 1]200 dk foHkkx D dks @ 120%] blfy;s ykHk 1]200 20@120 200 2]200 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 54 foHkkx C 48]000 dk foHkkx B dks @ 120%] blfy;s ykHk 8]000 48]000 20@120 3]600 dk foHkkx D dks @ 120% ]blfy;s ykHk 600 3]600 20@120 8]600 iw.ks 'kk[kk [kkrk 16. fooj.k fooj.k izkjfEHkd 'ks"k izkjfEHkd 'ks"k % LVkWd 10]000 nsunkj vnRr osru 100 4]000 jksdM+ Hksth % [kqnjk jksdM+ 500 QuhZpj 2]000 iwoZnRr chek 150 'kk[kk dks eky udn fc h nsunkjksa ls izkIr udn 1]30]000 35]000 nsunkjksa }kjk eq[; dk;kZy; (H.O.) dks 80]000 Hkstk [kkrk cSad [kpsZ izR;{k udn Hkstk chek dEiuh ls izkIr fdjk;k 2]000 'kk[kk dks eky Hkstk [kkrk osru 2]400 [kqnjk jksdM+ 1]000 2]000 1]000 1]68]000 'kk[kk }kjk eq[; dk;kZy; (H.O.) dks ykSVk;k x;k eky chek 'kq) ykHk 600 6]000 78]950 1]000 vfUre 'ks"k% LVkWd [kqnjk jksdM+ 5]000 650 nsunkj 4]900 QuhZpj 2]000&10% gzkl 1]800 iwoZnRr chek 600 1@4 1]81]600 oSdfYid jhfr] nkf;Ro dks lEif k esa ls ?kVk;k tk ldrk gSA The Institute of Chartered Accountants of India 150 1]81]600 iz'ui=&5 : mPp ys[kkadu 55 f ;kRed fVIif.k;k % [kqnjk jksdM+ ds vfUre 'ks"k dh x.kuk % izzkjfEHkd 'ks"k 500 tksfM;s% eq[; dk;kZy; ls jksdM+ izkIr 1]000 'kk[kk ds lkFk dqy udn 1]500 ?kVkb;s% 'kk[kk }kjk O;; 850 vfUre 'ks"k 650 17. (a) rduhdh ewY;kadu ds vk/kkj ij vuqeku yxkuk ys[kkadu dh uhfr ugha gks ldrh gSA ys[kk ekud 5 ds vuqlkj O;kikfjd xfrfof/k;ksa esa LokHkkfod vfuf'prkvksa ds dkj.k fo kh; fooj.kksa dh cgqr lh enksa dks 'kq)rk ds lkFk ekik ugha tk ldrk] cfYd mudk dsoy vuqeku yxk;k tk ldrk gSA vuqeku dh ;g izf ;k miyC/k uohure lwpukvksa ds vk/kkj ij fu.kZ;ksa ij fuHkZj gSA ;fn mu ifjfLFkfr;ksa esa ftu ij vuqeku vk/kkfjr gS ifjorZu gks tkrs gSa ;k ubZ lwpuk, fey tkrh gSa] vf/kd vuqHko ;k ckn esa fodkl gks tkrk gS rks ,d vuqeku dks la'kksf/kr fd;k tk ldrk gSA vk;kstu ds vk/kkj esa ifjorZu ,d ekxZn'kZd xkbM ykbu gSA ifjorZu ds dkj.k /khjs /khjs fcdus okyk LVkWd Non-Moving items dk vk;kstu ,d vPNk rjhdk gks ldrk gSA blfy;s] ;g ifjorZu ys[kk uhfr esa ifjorZu ds QyLo:i ugha gSA LVkWd ds ewY;kadu dk rjhdk gS fd ykxr ;k 'kq) olwyh ewY; ;k 'kq) olwyh ewY; ;k ykxr ls de ewY; ij ewY;kadu ys[kkadu dh uhfr gSA fdlh Hkh izdkj ds ewY;kadu ds vk/kkj esa ijforZu dsoy ys[kkadu uhfr esa ifjorZu ds }kjk okafNr gSA vkxs 12 efgus ds ctk; rduhfd iforZu ds }kjk dEiuh igys dh vis{kk vf/kd larks"ktud ifj.kke iznf'kZr dj ldrh gSA (b) ys[kk ekud 11 ds iSjk 9 fons'kh fofue; njksa esa ifjorZu A ,d fons'kh eqnzk ysu&nsu dks izfrosnu eqnzk (Reporting Currency) esa izkjfEHkd ekU;rk ij ys[kk fd;k tkuk pkfg;sA ysu nsu dh frfFk dks fons'kh eqnzk rFkk izfrosfnr eqnzk ds chp fofue; nj fons'kh eqnzk dh jkf'k ij ykxw djuk pkfg,A rnuqlkj 31-12-2012 dks m/kkj dk ys[kk fd;k tk;sxk 2]20]00]000 5]00]000 $ 44 00 fu;e ds iSjk 11 A ds vuqlkj fons'kh eqnzk ds ekSfnzd enksa dh vfUre nj dk mi;ksx djds izfrosnu fd;k tkuk pkfg,A rnuqlkj 31-03-2013 m/kkj ekSfnzd en dks 2]22]50]000 :0 5]00]000 $ 44-50 :0 esa fn[kk;k tk,xkA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 56 veu fy- dh iqLrdksa esa tuZy izfof"V;ka fnukad 1 31-12 2012 2 31-03-2013 3 30-06-2013 fooj.k cSad [kkrk Dr. 2]20]00]000 To m/kkj [kkrk 2]20]00]000 2]50]000 ykHk gkfu [kkrk Dr. fofue; vUrj (W.N.1) 2]50]000 To m/kkj [kkrk m/kkj [kkrk Dr. 2]22]50]000 1]25]000 Dr. ykHk gkfu [kkrk fofue; vUrj 2]23]75]000 To cSad [kkrk W.N.2 f ;kRed fVIif.k;k 1. 2. 18 izkjfEHkd ys[kk ` 44-00 = 1 US $ ls fofue; esa ` 2]50]000 dk vUrj blfy;s mRiUu gqvk D;ksf a d ysu nsu dks vyx nj izkjfEHkd ys[kk ` 44 = 1 US $ ds LFkku ij (44.50 = 1U $) ys[kk fd;k x;kA fofue; njksa esa ` 1]25]000 dk vUrj blfy;s vk;k gS D;ksafd ysunsu dks ` 4475 = 1 US $ esa fuiVk;k x;k gS tks fd xr fo kh; fooj.k ` 44-50 = 1 US $ ls fHkUu gSA (a) ys[kk ekud 12 ds vuqPNsn 21 ^^ljdkjh vuqnku gsrq ys[kkadu** ds vuqlkj fo'kf"V lEifRr ls lEcfU/kr vuqnku dh okilh ;ksX; jkf'k ls vkLFkfxr vk; ds 'ks"k dks de djds ys[kk djuk pkfg;sA ftl lhek rd okilh ;ksX; jkf'k vkLFkfxr SfMV ls vf/kd gS rks ykHk gkfu fooj.k ls pktZ djuk pkfg;sA (i) bl dsl esa okilh ;ksX; vuqnku ` 30 yk[k tcfd vkLFkfxr vk; dk 'ks"k ` 21 yk[k gSA o"kZ 2013&14 ds ykHk gkfu [kkrs ls ` 9 yk[k pktZ dh tk;sxhA LFkk;h lEifRr dh ykxr ij dksbZ izHkko ugha iM+sxk ,oa blh izdkj gzkl Hkh iwoZ o"kksaZ dh rjg yxk;k tk,xkA ii vxj vuqnku dks 2010&11 dks Iyk.V dh ykxr ls ?kVk;k tkrk rks ys[kk ekud 12 ds vuqPNsn 21 esa dgk x;k gS fd fdlh fof'k"V LFkk;h lEifRr ls tqM+s vuqnku ds lEcU/k esa okilh ;ksX; jkf'k ls lEifRr ds iqLrdh; ewY; dks c<+kdj ys[kk djuk pkfg;sA tgka lEifRr ds iqLrd ewY; dks c<+k fn;k tkrk gS rks la'kksf/kr iqLrd ewY; ij ewY; gzkl dk lEifRr ds 'ks"k mi;ksxh thou dky esa izko/kku djuk pkfg;sA blfy;s The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu 57 bl dsl esa Iyk.V dk ewY; ` 30 yk[k ls c<+k fn;k tk;sxkA Iyk.V dh c<+h gqbZ ` 30 yk[k dh ykxr dks 7 o"kksaZ esa 'ks"k mi;ksxh thou vo'kksf"kr djuk gksxkA o"kZ 2013&14 ds nkSjku lh/kh js[kk i)fr ls gzkl dks ekurs gq;s 84$30 @7 o"kZ ` = 16-286 yk[k pktZ fd;k tk;sxkA (b) 19. ys[kk ekud 16 ds vuqlkj laif k esa fofu;ksx ds vfrfjDr vU; fofu;ksx m/kkj dh ykxr dks larq"V ;k iwjk ugha djrsA blfy;s fofu;ksx j[kus ds C;kt dh ykxr dk iw thdj.k ugha fd;k tk ldrk gSA fofu;ksftr lEifRr ij C;kt dk iw thdj.k dsoy mlh n'kk esa fd;k tk ldrk tc lEifRr dh ifjHkk"kk dk larq"V djrh gSA tSls laEifRr dks mi;ksx ds fy, ;k fo ; ds fy, vfuok;Z :i ls egRRoiw.kZ le; ysrs gSaA m/kkj dh ykxr dk iwathdj.k djus ds fy,] laifRr esa fofu;ksx dh ifjHkk"kk dks larq"V djrh gSA fu;e dh nwljh vko';drk tSls m/kkj dh ykxr dks lh/kk izkIr djus dh ykxr ;k laif k ds fuekZ.k esa fofu;ksx ls vkjksfir (Attributes) djs rFkk ys[kk ekud 16 ds iSjk 17 o 18 dh ikyuk esa iwathdj.k dks FkksM+s le; ds fy, fuyEcu djsA (a) (i) iV~Vknkrk dks okf"kZd yht ds Hkqxrku dh x.kuk la;U= dh ykxr xkj.Vh ghu vof'k"V ewY; 10% dh nj ls rhu o"kZ ckn vof'k"V ewY; dk orZeku ewY; 1]33]500 0-751 yht Hkqxrku ls mfpr ewY; olwy gksuk 16]99]999-5 ` & 1]00]258-5 ` rhu o"kksaZ dh okf"kZdh dk orZeku ewY; ` 2-486 okf"kZd yht Hkqxrku = 15]99]741@2-486 ii 16]99]999-50 1]33]500-00 1]00]258-50 15]99]741-00 6]43]500-00 vukftZr foRr vk; dh x.kuk dqy yht Hkqxrku 6]43]500 3 tksfM+;s% xkj.Vh jfgr vof'k"V ewY; yht ij ldy fofu;ksx ?kVkb;s% fofu;ksx dk orZeku ewY; yht Hkqxrku ,oa vof'k"V ewY; 1]00]258-50 $ 15]99]741 vukftZr foRr vk; The Institute of Chartered Accountants of India 19]30]500.00 1]33]500.00 20]64]000-00 16]99]999-50 3]64]000-50 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 58 b o"kZ ds nkSjku miktZu = va'kksa dh la[;k ewy ij izfr va'k mikZtu vk; EPS = 30]00]000 va'k 5 izfr va'k = ` 1]50]00]000 pkyw o"kZ ds fy;s lek;ksftr 'kq) ykHk = o"kZ ds fy;s miktZu $ _.ki=ksa ij C;kt dj ds ckn = 1]50]00]000 $ 6]00]000 & 1]80]000 = ` 1]54]20]000 _+.ki=ksa dks ifjorZu djus ds ifj.kkeLOk:i va'kksa dh la[;k = 50]000 10 va'k = 5]00]000 va'k fofefJr mikZtu izfr va'k (dilutat EPS) dh x.kuk djus ds fy, dqy lerk va'kksa dh la[;k = 30]00]000 $ 5]00]000 = 35]00]000 va'k fofefJr mikZtu izfr va'k = 1]54]20]000@35]00]000 va'k = ` 4-4 izfr va'k 20. (a) ys[kk ekun.M 26 ds vuqlkj vewrZ lEif k;ka i 31-03-2012 dks lekIr gksus okys o"kZ ds fy;s 1 31-03-2012 dks vkxs yk;h x;h vewrZ lEifRr;ksa dk ewY; fo kh; o"kZ 31 ekpZ] 2012 ds vUr esa mRiknu izf ;k esa vewrZ laifRr ds :i esa ` 28 yk[k dh ekU;rk i.e vkxs yk;h x;h nh tk;sxhA ;g ml vewrZ lEfiRr dh ykxr dk va'k cu tk;s tks ekU;rk i.e. fnlEcj] 2011 (d) fl)kUr dks iwjk djrh gSA 2 O;; tks ykHk gkfu [kkrs ls pktZ fd;k tk;sxkA ` 22 yk[k dks O;; ds :i esa ekU;rk nh tk;sxh D;ksafd ekU;rk vk/kkj 1 fnlEcj] 2012 rd iwjk ugha gqvk FkkA blfy;s ml O;; dks fpV~Bs esa mRiknu ykxr ds :i esa ekU;rk ugha nh tk;sxhA The Institute of Chartered Accountants of India iz'ui=&5 : mPp ys[kkadu ii 59 o"kZ 31-03-2013 dks lekIr gksus okys o"kZ ds fy, 1 ykHk gkfu [kkrs esa pktZ fd;k tkus okyk O;; yk[k esa 31-03-2012 dks yk;h x;h jkf'k 28 2012&13 ds nkSjku O;; 80 dqy iqLrd ykxr olwyh ;ksX; jkf'k {kfr ls gkfu 108 72 36 vUr esa 31-03-2013 dks lekIr gksus okys o"kZ okys esa ` 36 yk[k ykHk gkfu [kkrs ls pktZ fd;k tk;sxkA (2) 31-3-2013 dks vkxs ykbZ xbZ vewrZ lEfiRr dk ewY; yk[k esa dqy iqLrd ykxr ?kVkb;s% {kfr gkfu 31-03-2013 dks vkxs ys tkus okyh jkf'k (b) 108 36 72 31 ekpZ] 2013 ds vUr esa vfrfjDr ` 0-66 djksM+ ds fy;s dEiuh vihy ugha dj ldrhA blfy;s bl jkf'k dk [kkrksa esa izko/kku djuk pkfg,A ftl jkf'k dk Hkqxrku fojks/k ds vUrxZr fd;k tkrk gS mldks iqLrdksa esa vfxze esa fn[kkuk gksxk rFkk bldk izdVhdj.k lEHkkO; nkf;Ro ds lkFk ` 2-10 djksM+ gSA The Institute of Chartered Accountants of India

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