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5
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6
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m¤§vbx/ cyi¯‹vi /wd Ifvi UvBg fvZv †evbvm/G·†MÖwmqv ¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©v KZ©„K cÖ`Ë Puv`v ¯^xK…Z fwel¨ Znwe‡j AwR©Z my` hvbevnb myweavi Rb¨ we‡ewPZ Avq
****
Kigy³ b‡n
****
Kigy³ b‡n
****
Kigy³ b‡n
****
Kigy³ b‡n
****
m¤•ÅY© Kigy³
hw` Ki`vZv e¨w³MZ e¨env‡ii Rb¨ wb‡qvMKZ©v KZ©„K Mvox cÖvß nb †m †¶‡Î gÅj †eZ‡bi 7.5% mivmwi bxU Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e|
12
cv_©K¨ Ki‡hvM¨ Avq wn‡m‡e Mb¨ n‡e| cv_©K¨ Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e|
cv_©K¨ Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e| m¤•ÅY© Ask Ki‡hvM¨ n‡e m¤•ÅY© Ask Ki‡hvM¨ n‡e m¤•ÅY© Ask Ki‡hvM¨ n‡e m¤•ÅY© Ask Ki‡hvM¨ n‡e m¤•ÅY© Ask Ki‡hvM¨ n‡e m¤•ÅY© Ask Ki‡hvM¨ n‡e
bxU Ki‡hvM¨ Avq kÅb¨ n‡e gÅj †eZ‡bi 7.5% †hvM n‡e|
webvgŇj¨ ev (K) hw` Ki`vZv wb‡qvMKZ©v KZ©„K webv n«mK…Z fvovq mw¾Z ev A-mw¾Z evm¯’vb fvovq cÖvß cÖvß nb †m †¶‡Î mvaviYfv‡e gÅj evm¯’v‡bi †eZ‡bi 25% Ki‡hvM¨ Avq wn‡m‡e Rb¨ we‡ewPZ MY¨ n‡e| Avq (L) hw` Ki`vZv wb‡qvMKZ©v KZ©„K n«vmK…Z fvovq mw¾Z ev A-mw¾Z evm¯’vb cÖvß nb †m †¶‡Î mvaviYfv‡e gÅj †eZ‡bi 25% n‡Z cÖK…Z cwi‡kvwaZ fvov ev` w`‡q cv_©K¨ Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e|
gÅj †eZ‡bi 25% †hvM n‡e|
(M) miKvix Kg©KZ©v/Kg©Pvix‡`i †¶‡Î cÖvß evm¯’vb myweavi Rb¨ gÅj †eZ‡bi 25% n‡Z bM` evox fvov fvZv cwinvi Ges 7.5% KZ©b eve` e¨q ev` w`‡q cv_©K¨ Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e|
gÅj †eZ‡bi 25% = .... ev` cÖK…Z e¨qt = ..... (bM` fvZv cwinvi + 7.5% KZ©b )
gÅj †eZ‡bi 25%=.... ev` cÖK…Z fvov = ...... cv_©K¨ Ki†hvM¨ Avq n‡e
cv_©K¨ FYvÍK n‡e weavq G‡¶‡Î †Kvb Avq †hvM n‡e bv|
kÅb¨ (N) mvgwiK evwnbxi m`m¨‡`i †¶‡Î cÖvß evm¯’vb myweavi Rb¨ GmAviI bs-454-Gj/80, ZvwiLt 31/12/80 †gvZv‡eK †Kvb Avq wbiƒwcZ n‡e bv| Ab¨vb¨, hw` Ki`vZv hw` wb‡qvMKZ©v KZ©„K evm¯’v‡b **** _v‡K (weeiY `v‡ivqvb, gvwj, eveywP© wKsev Ab¨ †Kvb w`b) myweav †c‡q _v‡Kb Z‡e cÖvß myweavi mgcwigvY Avw_©K gÅj¨ Ki‡hvM¨ Avq wnmv‡e †`Lv‡Z n‡e| †eZb n‡Z †gvU †hvMdj wiUvb© bxU Ki‡hvM¨ di‡gi Z…Zxq c„ôvq 1 Avq bs µwg‡K D‡jZL Ki‡Z n‡e|
13
µwgK bs 2- wbivcËv Rvgvb‡Zi Dci m6` (aviv 22 Abyhvqx) t miKvi KZ©„K Bmy¨K…Z eÛ ev wmwKDwiwUR †hgb, wR‡iv Kzcb eÛ, wUGÛwU eÛ BZ¨vw` wKsev miKvi KZ©„K Aby‡gvw`Z wmwKDwiwUR Gi mÅ` Ges wW‡eÂvi n‡Z AwR©Z mÅ` Lv‡Z Avq µwgK bs-2 G cÖ`k©b Ki‡Z n‡e| D³ wmwKDwiwUR ev wW‡eÂvi µ‡qi Rb¨ hw` e¨vsK †_‡K FY MÖnY Kiv nq †m‡¶‡Î M„nxZ F‡Yi mÅ` cÖvß mÅ` Avq †_‡K LiP wn‡m‡e ev` †`qv hv‡e| D‡jZL¨, GKRb e¨w³ Ki`vZvi †¶‡Î wW‡eÂv‡ii mÅ` 20,000/- UvKv ch©šè Ges miKvix wmwKDwiwU‡Ri mÅ` 5,000/- UvKv ch©šè Kigy³ n‡e| Z‡e Dfq LvZ †_‡K mÅ` cÖvwß _vK‡j Giƒc Kigyw³i myweav m‡e©v”P 20,000/UvKvi AwZwi³ n‡Z cvi‡e bv| µwgK bs 3- M„n m¤•wËi Avq (aviv 24 Abyhvqx) t Ki`vZvi M„n m¤•wË hw` evwbwR¨K ev AvevwmK Kvi‡Y fvov †`qv nq, †m‡¶‡Î cÖvß evwl©K fvov n‡Z wiUvb© di‡gi cÂg c„ôvq DwjZwLZ Zdwmj-2 Abyhvqx LiPmgÅn we‡qvM cÅe©K wb‡æv³ Dcv‡q M„n m¤•wË Lv‡Z bxU Ki‡hvM¨ Avq wbiƒcb Ki‡Z n‡e t Zdwmj-2 (M„n m¤•wËi Avq) M„n m¤•wËi Ae¯’vb I eb©bv
weeiY
UvKv
1| fvov eve` evwl©K Avq
M„n m¤•wË fvov †`qv n‡j 12 gv‡mi fvov †`Lv‡Z n‡e| hw` GK ev GKvwaK gvm evox Lvwj _v‡K †m‡¶‡ÎI 12 gv‡mi fvov †`Lv‡Z n‡e| Z‡e G‡¶‡Î Lvwj _vKv gv‡mi fvov wb‡æ e¨q wnmv‡e `vex Kiv hv‡e|
14
UvKv
2| `vexK…Z e¨qmgÅnt f‚wg ivR¯^ exgv wKw¯è F‡Yi Dci my`/eÜKx/gÅjabx PvR© †cŠi Ki A_ev ¯’vbxq Ki †givgZ, Av`vq, BZ¨vw`
(K)
AvevwmK Kvi‡Y fvovi †¶‡Î †gvU evwl©K fvovi 25% LiP wn‡m‡e Aby‡gv`b‡hvM¨ n‡e| (L) ewbwR¨K Kvi‡Y fvovi †¶‡Î †gvU evwl©K fvovi 30% LiP wn‡m‡e Aby‡gv`b‡hvM¨ n‡e|
M„n m¤•wË Lvwj _vKvi Kvi‡Y `vweK…Z †iqvZ Ab¨vb¨, hw` _v‡K †gvU = 3| bxU Avq (µwgK 1 n‡Z 2 Gi we‡qvMdj) *
cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|
µwgK bs 4- K…wl Avq (aviv 26 Abyhvqx) t K…wl Rwg n‡Z cÖvß Avq GLv‡b cÖ`k©b Ki‡Z n‡e| K…wl Lv‡Z Av‡qi mg_©‡b wn‡m‡ei LvZvcÎ bv _vK‡j wb‡æv³ Dcv‡q K…wl Avq wbiƒcb Ki‡Z n‡e t aiv hvK K…wl Rwgi cwigvY 2 GKi| GKi cÖwZ avb Drcv`‡bi cwigvY 45 gb| cÖwZgb av‡bi evRvi gÅj¨ 300/- UvKv| G‡¶‡Î bxU Ki‡hvM¨ K…wl Av‡qi cwigvY n‡e t
15
2 GKi × 45 gb × evRvi gÅj¨ 300/- UvKv
= 27,000/- UvKv
ev`t Drcv`b e¨q 60% bxU Ki‡hvM¨ K…wl Avq
= 16,200/- UvKv = 10,800/- UvKv
†Kvb Ki`vZvi Av‡qi Drm hw` ïaygvÎ K…wl LvZ n‡q _v‡K Zv n‡j Zvi Rb¨ PjwZ 2005-2006 Ki e‡l© †gvU Avq 1,40,000/UvKv ch©šè Kigy³ n‡e| A_©vr †Kvb Ki`vZvi ïaygvÎ K…wl Av‡qi cwigvY 2,00,000/- UvKv n‡j Zv‡K (2,00,000 - 1,40,000) = 60,000/- UvKvi Dci Ki cÖ`vb Ki‡Z n‡e| µwgK bs 5- e¨emv ev †ckvi Avq (aviv 28 Abyhvqx) t e¨emv ev †ckv cwiPvjbv †_‡K AwR©Z Avq GB µwg‡K cÖ`k©b Ki‡Z n‡e| Ki`vZv hw` GKwU †Kv¤•vbx nq Zv n‡j wbixw¶Z wnmve weeiYxi wfwˇZ GB Avq cÖ`k©b Ki‡Z n‡e| Ab¨vb¨ †¶‡Î c„_K wnmve weeiYxi gva¨‡g Giƒc Avq wbiƒcb Ki‡Z n‡e| µwgK bs 6- dv‡g©i Av‡qi Ask t Ki`vZv hw` †Kvb Askx`vix dv‡g©i Askx`vi nb †m‡¶‡Î D³ dvg© n‡Z cÖvß Av‡qi Ask GB µwg‡K cÖ`k©b Ki‡Z n‡e| G Av‡qi Dci Ki`vZv Mo nv‡i AvqKi †iqvZ cv‡eb| GKwU D`vni‡Yi mvnv‡h¨ welqwU ¯•ó Kiv n‡jv t aiv hvK GKRb Ki`vZvi dvg© n‡Z cÖvß †kqvi Avq 50,000/- UvKv, M„n m¤•wË Lv‡Z cÖvß Avq 1,00,000/- UvKv| A_©vr Zvi †gvU Avq `vovq 1,50,000/- hvi Dci 2005-2006 Ki eQ‡ii Rb¨ cÖ‡hvR¨ Ki nvi Abyhvqx †gvU cÖ‡`q K‡ii cwigvY `vovq 5,000/- UvKv| cÖvß †kqvi Av‡qi Rb¨ Ki`vZv wbæiƒc Ki †iqvZ cÖvß n‡eb t †gvU cÖ‡`q Ki × †kqvi Avq †gvU Avq
= = 16
5,000× 50,000 1,50,000 1,667/- UvKv|
A_©vr Ki`vZvi bxU cÖ‡`q K‡ii cwigvY n‡e (5,000-1,667) UvKv = 3,333/- UvKv| µwgK bs 7- ¯^vgx/¯Rx ev AcÖvß eq¯‹ mšJv‡bi Avq (aviv-43(4) t Ki`vZvi ¯^vgx ev ¯êxÕi bv‡g hw` c„_Kfv‡e AvhKi bw_ bv _v‡K †m‡¶‡Î Zv‡`i bv‡g AwR©Z AvqI Ki`vZvi wiUv‡b© cÖ`k©b Ki‡Z n‡e| GQvov Ki`vZvi AcÖvß eq¯‹ mšèv‡bi bv‡g AwR©Z AvqI Ki`vZvi wiUv‡b© †`Lv‡Z n‡e| µwgK bs 8- g6jabx jvf (aviv-31) t †Kvb m¤•wË n¯èvšè‡ii gva¨‡g AwR©Z jvf wiUv‡b©i G As‡k cÖ`k©b Ki‡Z n‡e| †Kvb m¤•wË weµq Kiv n‡j †iwR‡ó«kb ch©v‡q cwi‡kvwaZ Ki gÅjabx gybvdvi wecix‡Z P‚ovšè Ki`vq cwi‡kva wn‡m‡e MY¨ n‡e| G †¶‡Î cwi‡kvwaZ K‡ii wecix‡Z wb‡æv³ Dcv‡q gÅjabx jv‡fi cwigvY wbiƒcb Ki‡Z n‡e t aiv hvK& GKwU M„nm¤•wË weµqKv‡j ‡iwR‡ó«kb ch©v‡q 5,000/- UvKv Ki cwi‡kva Kiv n‡q‡Q| G †¶‡Î gÅjabx jv‡fi cwigvY n‡e t ‡gvU Avq
Kinvi
K‡ii cwigvY
cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci kÅb¨ cieZx© 50,000/- UvKv ch©šè †gvU Av‡qi Dci 10% A_©vr †gvU 1,50,000/- UvKv Av‡qi Rb¨ K‡ii cwigvY
kÅb¨ 5,000/5,000/-
A_©vr 5,000/- UvKvi Ki cwi‡kv‡ai wecix‡Z gÅjabx jvf wbiƒwcZ n‡e 1,50,000/- UvKv| µwgK bs 9- Ab¨vb¨ Drm n‡Z Avq (aviv-33) t cÅe©eZ©x 1 †_‡K 8 bs µwg‡K ewY©Z LvZmgÅn QvovI Ab¨ †Kvb LvZ †_‡K Ki`vZvi Avq _vK‡j Zv 9 bs µwg‡K cÖ`k©b Ki‡Z n‡e| 17
†hgb e¨vsK mÅ`, jf¨vsk, mÂq c‡Îi mÅ` BZ¨vw` Lv‡Z Avq _vK‡j Zv Ab¨vb¨ Drm Lv‡Z Avq wn‡m‡e we‡ewPZ n‡e| D‡jZL¨ e¨vsK mÅ` wKsev jf¨vsk Avq †_‡K Dr‡m KwZ©Z Ki Ki`vZvi Rb¨ AwMÖg cwi‡kvwaZ Ki wn‡m‡e we‡ewPZ n‡e hv AvqKi gvgjv wb®•wË ch©v‡q m„ó Ki`vexi wecix‡Z mgš^q Kiv hv‡e| µwgK bs 11- we‡`k †_‡K Avq t evsjv‡`‡k wbevmx †Kvb Ki`vZvi we‡`‡k †Kvb Avq AwR©Z n‡q _vK‡j ZvI wiUv‡b© cÖ`k©b Ki‡Z n‡e| µwgK bs 13- †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqKi t GB µwg‡K †gvU Av‡qi Dci Av‡ivc‡hvM¨ K‡ii cwigvY D‡jZL Ki‡Z n‡e| K‡ii cwigvY wKfv‡e wn‡me Ki‡Z nq Zv wb‡æ GKwU D`vniY mnKv‡i Av‡jvPbv Kiv n‡jv t aiv hvK 2005-2006 Ki e‡l© †gvU Av‡qi cwigvY 10,50,000/- UvKv| ‡gvU Avq cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci -
Kinvi kÅb¨ 10% 15% 20% 25%
cieZ©x 2,00,000/- UvKv ch©šè Av‡qi Dci cieZ©x 2,50,000/- UvKv ch©šè Av‡qi Dci cieZ©x 3,50,000/- UvKv ch©šè Av‡qi Dci Aewkó 1,50,000/- UvKv ch©šè Av‡qi Dci 10,50,000/- UvKv †gvU Av‡qi Rb¨ Av‡ivc‡hvM¨ Ki n‡e
K‡ii cwigvY kÅb¨ 10,000/37,500/70,000/37,500/1,55,000/-
µwgK bs 14- Ki †iqvZ (aviv-44(2)we t GKRb Ki`vZvi wbæwjwLZ †¶ÎmgŇn wewb‡qvM wKsev `vb _vK‡j wZwb wewb‡qvM I `vbK…Z Av‡qi 15% mivmwi AvqKi †iqvZ wnmv‡e cÖvß n‡eb| Z‡e Ki †iqv‡Zi Rb¨ Giƒc wewb‡qvM I `v‡bi
18
cwigvY †gvU Av‡qi 20% A_ev 2,00,000/- UvKv Gi g‡a¨ †hwU Kg Zvi AwaK n‡Z cvi‡ebv| wewb‡qvM t • Rxeb exgvi wcÖwgqvg, • miKvix Kg©KZ©vi cÖwf‡ÛÛ dv‡Û Puv`v, • ¯^xK…Z fwel¨Z Znwe‡j wb‡qvMKZ©v I Kg©KZ©vi Puv`v, • wW‡eÂvi I †kqv‡i wewb‡qvM, • Kj¨vb Znwej I ‡Mvôx exgv Znwe‡j Puv`v, • miKvi KZ©„K Aby‡gvw`Z wW‡cvwRU †cbkb ¯‹x‡g Puv`v|
`vb t • • • • •
•
hvKvZ Znwe‡j `vb, †evW© KZ©„K Aby‡gvw`Z †Kvb `vZe¨ nvmcvZv‡j `vb, cÖwZeÜx‡`i Kj¨v‡b ¯’vwcZ cÖwZôv‡b `vb, AvMuvLvb †W‡fjc‡g›U †bUIqv‡K© `vb, Avnmvwbqv K¨vÝvi nvmcvZv‡j `vb, miKvi KZ©„K Aby‡gvw`Z RbKj¨vbgÅjK ev wk¶v cÖwZôv‡b `vb|
aiv hvK GKRb Ki`vZvi DwjZwLZ LvZmgŇni K‡qKwU‡Z †gvU wewb‡qv‡Mi cwigvY 3,00,000/-UvKv| D³ Ki`vZvi †gvU Av‡qi cwigvY g‡b Kwi 10,50,000/- UvKv hvi Dci Av‡ivc‡hvM¨ Ki `vovq 1,55,000/- UvKv| Giƒc Ki`vZvi Rb¨ Aby‡gv`b‡hvM¨ wewb‡qv‡Mi cwigvY n‡e †gvU Av‡qi 20% A_©vr (10,50,000/- × 20%) = 2,10,000/- UvKv| G †¶‡Î m‡e©v”P mxgv 2,00,000/UvKv Aby‡gv`b‡hvM¨ wewb‡qvM n‡e| Ki`vZvi Rb¨ Aby‡gv`b‡hvM¨ wewb‡qv‡Mi cwigvY `vovq 2,00,000/- UvKv Ges Giƒc wewb‡qv‡Mi Rb¨ 15% nv‡i Ki †iqvZ n‡e 2,00,000/- × 15% = 30,000/- UvKv hv 14 bs µwg‡K Ki †iqvZ wn‡m‡e D‡jZL Ki‡Z n‡e| 19
µwgK bs 15- cÖ‡`q Ki t 13 bs µwg‡K DwjZwLZ Av‡ivc‡hvM¨ Ki n‡Z 14 bs µwg‡K ewY©Z Ki †iqvZ eve` A_© we‡qvM cÅe©K cv_©K¨ 15 bs µwg‡K cÖ‡`q Ki wn‡m‡e D‡jZL Ki‡Z n‡e| Dc‡i DwjZwLZ D`vniY Abyhvqx Av‡ivc‡hvM¨ 1,55,000/- n‡Z †iqvZ‡hvM¨ Ki 30,000/- UvKv we‡qvM K‡i cv_©K¨ 1,25,000/- UvKv cÖ‡`q Ki wn‡m‡e cÖ`k©b Ki‡Z n‡e| miKvix Kg©KZ©v I Kg©Pvix‡`i †eZb fvZvw`i Dci AvqKi cwi‡kva cÖms‡M| RvZxq †eZb †¯‹j, 2005 Gi gva¨‡g Giƒc weavb Kiv n‡q‡Q †h, 2005-2006 Ki ermi n‡Z AvqK‡ii AvIZvfz³ mKj miKvix Kg©KZ©v I Kg©Pvix eva¨ZvgÅjKfv‡e wb‡Ri †eZb fvZvw`i Dci D™¢ÅZ Ki`vq wbR¯^ Avq n‡Z cwi‡kva Ki‡eb| A_©vr PjwZ Kiel© †_‡K miKvix Kg©KZ©v‡`i †eZb Lv‡Z cÖvß Av‡qi Dci cÖ‡hvR¨ Ki miKvi KZ©„K cwi‡kvwaZ n‡e bv| RvZxq †eZb †¯‹j, 2005 Gi Aax‡b cÖvc¨ †eZb I fvZvw`i Dci AvqKi cÖ`v‡bi †¶‡Î wbæwjwLZ c×wZ AbymiY Ki‡Z n‡et (K) mKj miKvix Kg©KZ©v I Kg©Pvix hv‡`i Ki‡hvM¨ Avq Av‡Q Zviv wba©vwiZ mg‡qi g‡a¨ cÖwZ ermi AvqKi wiUvb© `vwLj Ki‡eb| PjwZ 2005-2006 Kie‡l© ‡gvU Avq 1 j¶ UvKvi D‡×© n‡j AvqKi wiUvY© `vwLj Ki‡Z n‡e Ges AvqKi wiUvb© `vwL‡ji me©‡kl mgq mxgv 30†k †m‡Þ¤^i, 2005| (L) GKRb miKvix Kg©KZ©vi/Kg©Pvixi †eZb fvZv QvovI Ab¨ †Kvb Av‡qi Drm †hgb- M„nm¤•wË, e¨vsK mÅ`, jf¨vsk, K…wl BZ¨vw` Lv‡Z Avq _vK‡j Zv wiUv‡b© cÖ`k©b Ki‡Z n‡e| (M) wiUv‡b© cÖ`wk©Z †gvU Av‡qi Dci cÖ‡hvR¨ nv‡i m¤•ÅY© Ki wiUvb© `vwL‡ji cŇe©B Ki`vZv‡K wbR Znwej n‡Z cwi‡kva Ki‡Z n‡e| 20
(N) Ki`vZv mvaviY A_ev ¯^wba©vibx c×wZi AvIZvq wiUvb© `vwLj Ki‡Z cvi‡eb| Dfq c×wZi †¶‡ÎB wiUv‡b©i mv‡_ m¤c` I `vq weeiYx (IT-10B), Rxeb hvÎvi gvb m¤•wK©Z weeibx (IT-10BB) `vwLj Ki‡Z n‡e| GQvov †eZb weeibx, e¨vsK weeiYx Ges Ab¨ †Kvb Av‡qi Drm _vK‡j Zvi mg_©‡b Dchy³ cÖgvb cÎ wiUv‡b©i mv‡_ `vwLj Ki‡Z n‡e| ¯^wba©vibx wiUv‡b©i †¶‡Î wiUvb© `vwL‡ji cÖvwß ¯^xKvi cÎB AvqKi gvgjv wb®•wËi cÖgvbcÎ wnmv‡e Mb¨ n‡e| Ab¨vb¨ †¶‡Î Ki wba©viYx Av‡`k I `vexbvgvcÎ gvgjv wb®•wËi cÖgvbcÎ n‡e| (O) mKj Kg©KZ©v I Kg©Pvix‡K AvqKi wiUvb© `vwL‡ji cÖvwß ¯^xKvi c‡Îi Kwc wiUvb© `vwL‡ji me©‡kl mgqmxgvi Ae¨ewnZ cieZ©x gv‡mi †eZb we‡ji mv‡_ mshy³ Ki‡Z n‡e| (P) AvqKi gvgjv wb®•wË nevi ci miKvi n‡Z cÖvß †eZb-fvZvw`i Dci cwi‡kvwaZ K‡ii mgcwigvY A_© miKvix Kg©KZ©v/Kg©Pvix we‡ji gva¨‡g mswkZó wnmve i¶Y Awdm n‡Z D‡Ëvjb Ki‡eb| wU G we‡ji gva¨‡g †hfv‡e ågY eve` e¨q D‡Ëvjb Kiv nq, Z`ª“c †eZb Lv‡Z cwi‡kvwaZ Ki wej `vwL‡ji gva¨‡g D‡Ëvjb Ki‡Z n‡e| Z‡e Giƒc wej cÖYq‡bi mgq mswkZó Ki mv‡K©j †_‡K †eZb Lv‡Z cwi‡kvwaZ K‡ii cwigvY m¤•‡K© GKwU cÖZ¨qb cÎ msMÖn Ki‡Z n‡e| mv‡K©j Kg©KZ©v ïaygvÎ †eZb Lv‡Z Avq _vKvi †¶‡Î wiUvb© `vwL‡ji 90 w`‡bi g‡a¨ gvgjv wb®•wË K‡i Ki wba©viYx Av‡`k I `vexbvgvi mv‡_ Ki cwi‡kva mv‡c‡¶ QK Abyhvqx cÖZ¨qb cÎ cÖ`vb Ki‡eb| ¯^wba©viYx gvgjvi †¶‡Î wiUv‡b©i cÖvwß ¯^xKvi c‡Îi mv‡_ Giƒc cÖZ¨qb cÎ cÖ`vb Ki‡Z n‡e| A_©vr Giƒc cÖZ¨qbcÎ msMÖ‡ni Rb¨ wjwLZfv‡e †Kvb Av‡e`b Ki‡Z n‡e bv|
21
(Q) DcKi Kwgkbvi †Kvb miKvix Kg©KZ©v/Kg©Pvix‡K †eZb Lv‡Z Ki cwi‡kva m¤•‡K© wbæiƒc cÖZ¨qbcÎ cÖ`vb Ki‡eb t Dc Ki Kwgkbv‡ii Kvh©vjq Ki mv‡K©j ........... Ki AÂj............ cÖZ¨qbcÎ GB g‡g© cÖZ¨qb Kiv hvB‡Z‡Q †h, Rbve ...................... ................................................................... wcZv......................................................... AÎ mv‡K©‡ji GKRb Ki`vZv| Zvnvi wUAvBGb .......-.......-.............| wZwb ............................................. gšêYvjq/wefvM/`ßi nB‡Z †eZb I fvZvw` cÖvß nBqv‡Qb| ................. Kie‡l© Zvnvi †gvU Avq wbiƒwcZ nBqv‡Q .............. UvKv hvnvi g‡a¨ †eZb Av‡qi cwigvY ......... UvKv| †gvU Av‡qi Dci cwi‡kvwaZ AvqKi .......... UvKv (Pvjvb bs ....................) Ges Gi g‡a¨ †eZb Lv‡Z cwi‡kvwaZ K‡ii cwigvY ............ UvKv| ¯^v¶i I wmj DcKi Kwgkbvi Ki mv‡K©j- ......... Ki AÂj ............
22
(R) GKvwaK Av‡qi Drm _vKvi †¶‡Î DcKi Kwgkbvi †eZb Lv‡Z cwi‡kvwaZ K‡ii cwigvY AvbycvwZK nv‡i wba©viY Ki‡eb| GKwU D`vni‡Yi gva¨‡g welqwU e¨vL¨v Kiv nj t GKRb miKvix Kg©KZ©v/Kg©Pvixi †eZb LvZ QvovI e¨vsK mÅ`, M„nm¤•wË, jf¨vsk, mÂq c‡Îi mÅ` BZ¨vw` Lv‡Z Avq _vK‡Z cv‡i| aiv hvK, 2005-2006 Kie‡l© Rbve Avnmvb wbæiƒc †eZb fvZvw` cÖvß n‡q‡Qb t (K) gvwmK gÅj †eZb = (L) 2wU Drme †evbvm (19,300×2) = (M) wPwKrmv fvZv = (N) Avc¨vqb fvZv =
19,300/- UvKv 38,600/500/300/-
Rbve Avnmvb miKvix evm¯’v‡b emevm K‡ib| miKvix evm¯’v‡b _vKvi Kvi‡Y wZwb bM‡` evmv fvov fvZv eve` gÅj †eZ‡bi 40% MÖnY K‡ibwb| Dciš‘ D³ evm¯’v‡bi i¶Yv‡e¶Y e¨q eve` Zvi gÅj †eZb n‡Z 7.5% KZ©b Kiv n‡q‡Q| e¨w³MZ e¨env‡ii Rb¨ wZwb Awdm n‡Z GKwU Mvox eiv× †c‡q‡Qb| Mvox e¨env‡ii Rb¨ cÖwZ gv‡mi †eZb n‡Z 200/- UvKv K‡i KZ©b Kiv nq| GQvov Rbve Avnmv‡bi M„nm¤•wË Lv‡Z 50,000/- UvKv, K…wl Lv‡Z 10,000/- UvKv, AvBwmwe BDwbU mvwU©wd‡KU n‡Z jf¨vsk cÖvwß 1,10,000/- UvKv Ges e¨vsK mÅ` Lv‡Z 10,000/- UvKv Avq i‡q‡Q| jf¨vsk I e¨vsK my‡`i Dci 10% nv‡i Dr‡m AvqKi KZ©b Kiv n‡q‡Q|
23
Rbve Avnmv‡bi †gvU Avq wbæiƒ‡c cwiMYbv Kiv n‡jvt(K) †eZb Lv‡Z Avq t gÅj †eZb = (19,300×12) = Drme †evbvm = (19,300×2)
2,31,600/-
=
38,600/-
wPwKrmv fvZv = (500×12)= 6,000/ev` cÖK…Z e¨q =
6,000/-
Avc¨vqb fvZv =(300×12)= evm¯’vb myweavt gÅj †eZ‡bi 25% = ev` cÖK…Z e¨qt bM` fvZv cwinvi =
(gÅj †eZ‡bi 40%)
.... 3,600/-
57,900/92,640/-
i¶Yv‡e¶Y eve` KZ©b = 17,370/(gÅj †eZ‡bi 7.5%)
1,10,010/(52,110)
---
cv_©K¨ FYvÍK weavq †gvU Av‡qi mv‡_ †hvM/we‡qvM n‡e bv|
hvZvqvZ myweav t gÅj †eZ‡bi 7.5% =
17,370/-
ev` gÅj †eZb n‡Z KZ©b (200×12) = †eZb Lv‡Z Avq =
2,400/-
24
14,970/2,88,770/-
cÅe©eZ©x c„ôvi †Ri- 2,88,770/(L)
M„n m¤•wË Avqt
50,000/-
(M)
K…wl Avq t
10,000/-
(N)
Ab¨vb¨ m6‡Îi Avqt jf¨vsk t
1,10,000/-
ïaygvÎ AvBwmwe I wgDP¨yqvj dvÛ n‡Z jf¨vsk cÖvwß 25,000/- UvKv ch©šè Ki gy³| Z‡e jf¨vsk cÖvwß 25,000/- UvKvi D‡×© n‡j mgy`q AsKB Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e|
e¨vsK my` = Ab¨vb¨ mŇÎi Avq = †gvU Avq =
10,000/1,20,000/4,68,770/-
Rbve Avnmv‡bi wbiƒwcZ †gvU Avq 4,68,770/- UvKvi wecix‡Z avh©¨K…Z K‡ii cwigvY wbæiƒ‡c cwiMYbv Kiv n‡e t ‡gvU Avq cÖ_g 1,00,000/- UvKv ch©šè †gvU Av‡qi Dci cieZx© 2,00,000/- UvKv ch©šè †gvU Av‡qi Dci Aewkó 1,68,770/- UvKvi Dci -----------------
Kinvi kÅb¨ 10% 15% ‡gvU
K‡ii cwigvY kÅb¨ 20,000/25.316/45,316/-
Rbve Avnmvb cÖwZ gv‡m cÖwf‡WÛ dv‡Û 2,000/- UvKv, Kj¨vY Znwej I †Mvôx exgv eve` gvwmK h_vµ‡g 50/- UvKv Ges 30/- UvKv Pvu`v cÖ`vb K‡ib| wZwb 40,000/- UvKvi wZb ermi †gqv`x mÂqcÎ µq K‡i‡Qb Ges Rxeb exgvi wcÖwgqvg eve` evrmwiK 3,000/- UvKv cÖ`vb K‡i‡Qb| 25
D³ wewb‡qvM I Puv`vi Rb¨ wZwb 15% nv‡i Ki †iqvZ cÖvß n‡eb hvi cwiMYbv wb‡æ †`Lv‡bv n‡jvt (K) cÖwf‡WÛ dv‡Û Puv`v (2,000 UvKv × 12 gvm) = 24,000/- UvKv (L) Kj¨vY Znwej I †Mvôx exgv Znwe‡j Pvu`v (50 + 30) UvKv] × 12 gvm = 960/- UvKv| (M) mÂq c‡Î wewb‡qvM
40,000/- UvKv|
(N) Rxeb exgvi wcÖwgqvg cÖ`vb =
3,000/- UvKv| †gvU = 67,960/- UvKv|
†gvU Av‡qi 20% A_ev 2,00,000/- UvKv Gi g‡a¨ †hwU Kg †mwU Ki †iqv‡Zi Rb¨ Aby‡gv`b †hvM¨ wewb‡qv‡Mi m‡e©v”P mxgv wnmv‡e we‡ePbv Kiv n‡e| Rbve Avnmv‡bi †¶‡Î †gvU Av‡qi 20% `uvovq 4,68,770 × 20 = 93,754/- UvKv hv 2,00,000/- UvKvi 100 Kg weavq Zv Ki †iqv‡Zi Rb¨ wewb‡qv‡Mi m‡e©v”P Aby‡gv`b‡hvM¨ mxgv wnmv‡e we‡ewPZ n‡e| Av‡jvP¨ †¶‡Î Ki`vZvi wewb‡qv‡Mi cwigvY 67,960/- UvKv| hv Aby‡gv`b‡hvM¨ mxgvi g‡a¨ weavq GB As‡Ki Dci mivmwi 15% †iqvZ‡hvM¨ Ki wnmv‡e MY¨ Kiv n‡e| Rbve Avnmv‡bi Ki †iqvZ Ges bxU cÖ‡`q K‡ii cwigvY wbæiƒ‡c cwiMYbv Kiv n‡e†gvU Av‡ivc‡hvM¨ Ki = 45,316/- UvKv| ev`t Ki †iqvZ (67,960 UvKv × 15%) = cÖ‡`q Ki = 26
10,194/- UvKv| 35,122/- UvKv|
†Ri cÖ‡`q Ki 35,122/- UvKv
ev` Dr‡m KwZ©Z Kit (K) e¨vsK my` (10,000 × 10%) =
1,000/-
(L) jf¨vsk (1,10,000 × 10%)= 11,000/12,000/bxU cÖ‡`q Ki = 23,122/-- UvKv| Rbve Avnmvb m¤•ÅY© Ki cwi‡kva Ki‡j ïaygvÎ †eZb Lv‡Z Zvi cwi‡kvwaZ K‡ii cwigvY wbæiƒc Dcv‡q cwiMbbv Ki‡Z n‡et ‡eZb Lv‡Z Avq × †gvU cwi‡kvwaZ Ki 2,88,770× 35,122 = †gvU Avq 4,68,770 = 21,636/- UvKv|
A_©vr Rbve Avnmv‡bi †gvU Av‡qi wecix‡Z ‡eZb Lv‡Z cwi‡kvwaZ K‡ii cwigvY we‡ePbv Ki‡Z n‡e 21,636/- UvKv| hv wZwb we‡ji gva¨‡g cieZ©x‡Z miKvix †KvlvMvi n‡Z D‡Ëvjb Ki‡eb| m¤•` I `vq weeiYx Ges Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weeiYx t 2005-2006 Ki el© n‡Z GKRb e¨w³ Ki`vZvi Rb¨ Av‡qi cwigvY wbwe©‡k‡l mvaviY wKsev ¯^wba©viYx Dfq c×wZi †¶‡ÎB m¤•` I `vq weeiYx Ges Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weeiYx AvqKi wiUv‡b©i mv‡_ `vwLjKiY eva¨ZvgÅjK Kiv n‡q‡Q| cieZ©x c„ôvq m¤•` I `vq weeiYxi GKwU Kwc D‡jZL cÅe©K Zv wKfv‡e cyiY Kiv n‡e Zv Av‡jvPbv Kiv n‡jv t
27
AvBwU- 10we cwim¤•`, `vq I e¨q weeiYx ( ............................. Zvwi‡L) 1|
e¨emvi cuywR (g6ja‡bi †Ri)
2|
A-K…wl m¤•wËt (K) Rwg/M„n m¤•wË (AvBb m¤§Z e¨qmn µqg6j¨) UvKv ..................... (L) m¤•wËi weeiY I Ae¯’vb
3|
K…wl m¤•wË (K) Rwg (AvBb m¤§Z e¨qmn µqgÅj¨) (L) †gvU Rwg I Rwgi Ae¯’vb
4|
wewb‡qvMt (K) †kqvi/wW‡eÂvi (L) mÂqcÎ/BDwbU mvwU©wd‡KU/eÛ (M) cÖvBR eÛ/mÂq ¯‹xg (N) FY cÖ`vb (O) Ab¨vb¨ wewb‡qvM
5|
†gvUi hvb (µqg6j¨) †gvUi hv‡bi cÖK…wZ I †iwR‡ó«kb b¤^i
UvKv ........................
6|
AjsKvivw` (µqg6j¨)
UvKv ........................
7|
AvmevecÎ (µqg6j¨)
UvKv ........................
8|
B‡jKUªwbK mvgMÖx (µqg6j¨)
UvKv ........................
UvKv ........................
28
UvKv ........................
UvKv ........................ UvKv ........................ UvKv ........................ UvKv ........................ UvKv ........................ †gvU = UvKv ........................
9|
e¨emv ewnf©6Z A_© m¤•` (K) bM` (L) e¨vs‡K Mw”QZ (M) Ab¨vb¨
10|
Ab¨vb¨ cwim¤•` (weeiY w`b)
UvKv ................ UvKv ................ UvKv ................ †gvU = UvKv ........................ UvKv ........................ †gvU cwim¤•` =
11|
ev`t `vqmg6n (K) m¤•` A_ev Rwg eÜK (L) RvgvbZ wenxb FY`vq (M) e¨vsK FY (N) Ab¨vb¨
12|
(K) (L)
UvKv ........................
UvKv .......................... UvKv .......................... UvKv .......................... UvKv .......................... †gvU `vq = UvKv ........................ bxU m¤•` UvKv ........................
(M)
cvwievwiK e¨q UvKv .......................... Ab¨vb¨ we‡kl e¨q UvKv .......................... [wPwKrmv e¨q, Drme e¨q, weevn LiP BZ¨vw`] cwiev‡ii wbf©ikxj m`m¨ msL¨vt cÅY© eq¯‹
wkï
Avwg wek¦¯èZvi mv‡_ †lvlYv KiwQ †h, Avgvi Ávb I wek¦vm g‡Z AvBwU-10we †Z cÖ`Ë Z_¨ mwVK I m¤•ÅY©| Ki`vZvi bvg I ¯^v¶i ZvwiLt......................
• •
Ki`vZvi wb‡Ri, Zuvi ¯1x/¯^vgxi (wiUvb© `vwLjKvix bv n‡j), bvevjK mš9vb‡`i cwim¤•` I `vq Dcwi-D³ weeiYx‡Z cÖ`k©b Ki‡Z n‡e| cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|
Ki`vZvi wb‡Ri, Zvi ¯êx/¯^vgxi (hw` Zviv wiUvb© `vwLjKvix bv nb) ev bvevjK mšèvb‡`i hveZxq cwim¤•` I `vq m¤•` I `vq weeiYx‡Z cÖ`k©b Ki‡Z n‡e| 29
m¤•` I `vq weeiYx‡Z cÖ`wk©Z †Kvb m¤•` wKfv‡e AwR©Z n‡q‡Q Zvi e¨vL¨v _vK‡Z n‡e| A_©vr D³ m¤•` µ‡qi gva¨‡g AwR©Z n‡q _vK‡j µqgÅj¨ eve` cwi‡kvwaZ A‡_©i Drm e¨vL¨v Ki‡Z n‡e| Ab¨_vq mgy`q µqgÅj¨ Ae¨vL¨vwqZ wewb‡qvM wn‡m‡e Ki`vZvi nv‡Z Ki‡hvM¨ n‡e| Ki`vZv hw` †Kvb m¤•` `vb wn‡m‡e cÖvß n‡q _v‡Kb †m †¶‡Î `vbKvixi bvg, wVKvbv I wUAvBGb (TIN) D‡jZL Ki‡Z n‡e Ges `v‡bi mg_©‡b Dchy³ cÖgvbcÎ `vwLj Ki‡Z n‡e| Ki`vZv wb‡RI hw` †Kvb e¨w³ ev cÖwZôvb‡K `vb ev FY cÖ`vb K‡i _v‡Kb †m †¶‡Î `vb ev FY MÖnYKvix e¨w³ ev cÖwZôv‡bi bvg, wVKvbv I wUAvBGb (TIN) D‡jZL Ki‡Z n‡e| Ki`vZv hw` †Kvb wewìs/G¨vcvU©‡g›U µq ev wbg©v‡b wewb‡qv‡Mi e¨vL¨v cÖ`vb Ki‡Z B”QyK bv nb †m †¶‡Î wZwb D³ wewìs/G¨vcvU©‡g‡›Ui AvqZ‡bi wfwˇZ Ki cÖ`vb Ki‡j Ki wefvM KZ…©K D³ wewb‡qv‡Mi Drm m¤•‡K© †Kvb cÖkœ e¨wZ‡i‡K cÖ`wk©Z wewb‡qvM MÖnY Kiv n‡e| AvqKi Aa¨v‡`‡ki 19B avivq wewìs/G¨vcvU©‡g›U wbg©vb ev G¨vcvU©‡g›U µ‡q wewb‡qv‡Mi Dci mswkZó wewìs/G¨vcvU©‡g‡›Ui cwigvc wfwËK Ki nv‡ii cwigvY wbæiƒc t Ki nvi `vjv‡bi AvqZ‡bi (plinth area) ¯Ji 200 eM© wgUvi ch©šè cÖwZ eM© wgUvi 200/- UvKv| 200 eM© wgUv‡ii AwaK cÖwZ eM© wgUvi 300/- UvKv|
wewìs/G¨vcvU©‡g‡›U wewb‡qv‡Mi mgqKvj †h ermiB †nvK bv †Kb, 1jv RyjvB 2005 ev Gi c‡i 19B avivq wewb‡qvM cÖ`k©‡bi my‡hvM MÖnY Kiv n‡j D³ nv‡iB Ki cÖ`vb Ki‡Z n‡e| D‡jZL¨ wewb‡qvM msµvšè Ki cÖ`v‡bi G weavbwU Hw”QK A_©vr †Kn hw`
30
wewb‡qv‡Mi e¨vL¨v cÖ`vb K‡ib, Zvn‡j Giƒc Ki cÖ`vb QvovB wZwb cÖPwjZ wbq‡g wewb‡qv‡Mi e¨vL¨v cÖ`vb Ki‡Z cvi‡eb| Ki`vZvi hw` ïaygvÎ Rwg µ‡q wewb‡qvM _v‡K Ges D³ wewb‡qv‡Mi e¨vL¨v cÖ`v‡b wZwb hw` Awb”QyK nb Z‡e wZwb AvqKi Aa¨v‡`‡ki 19BB avivi Aax‡b mswkZó µqK…Z Rwgi `wjj gŇj¨i 5% Ki cÖ`vb mv‡c‡¶ wewb‡qv‡Mi e¨vL¨v cÖ`vb e¨wZ‡i‡KB D³ wewb‡qvM Zuvi m¤•` I `vq weeiYx‡Z cÖ`k©b Ki‡Z cvi‡eb| Abyiƒcfv‡e †Kvb Ki`vZv hw` fvovq e¨eüZ nq bv A_©vr wb‡Ri e¨env‡ii Rb¨ †gvUi Mvox µq K‡i _v‡Kb Ges wZwb hw` †gvUiMvox µ‡qi e¨vL¨v cÖ`v‡b Awb”QyK nb Z‡e wZwb 1500 wmwm wKsev Z`ya© ¶gZv m¤•bœ Mvox ev Rx‡ci Rb¨ µqgŇji 7.5% Ges 1500 wmwmÕi Kg ¶gZv m¤•bœ Mvox ev Rx‡ci Rb¨ µqgŇji 5% nv‡i Ki cÖ`vb mv‡c‡¶ AvqKi Aa¨v‡`‡ki 19BBB avivi Aax‡b wewb‡qv‡Mi e¨vL¨v cÖ`vb e¨wZ‡i‡KB D³ wewb‡qvM Zuvi m¤•` I `vq weeiYx‡Z cÖ`k©b Ki‡Z cvi‡eb| Ki`vZv e¨vsK wKsev †Kvb e¨w³ n‡Z hw` FY MÖnY K‡i _v‡Kb Zv m¤•` I `vq weeiYxi 11 bs µwg‡K cÖ`k©b Ki‡Z n‡e| †Kvb e¨w³i wbKU n‡Z M„nxZ FY hw` FY MÖn‡Yi cieZ©x wZb erm‡ii g‡a¨ cwi‡kva Kiv bv nq Zv n‡j D³ FY Ki`vZvi nv‡Z Avq wn‡m‡e MY¨ Kiv n‡e| cieZ©x c„ôvq Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weŸiYxi GKwU Kwc D‡jZL cÅe©K Zv wKfv‡e cyiY Kiv n‡e Av‡jvPbv Kiv n‡jv t
31
dig bs AvBwU-10wewe
dig
AvqKi Aa¨v‡`k, 1984 Gi aviv 75(2)(wW)(AvB) Ges aviv 80 Abymv‡i e¨w³ Ki`vZvi Rxeb hvÎvi gvb m¤•wK©Z Z‡_¨i weeibx| [ mwVK N‡i wUK w`b] 1|
Avevmb msµvšJ Z_¨t (K) wbR evm¯’v‡b Ae¯’vb K‡ib (L) fvov evm¯’v‡b Ae¯’vb K‡ib (M) evox fvovi e¨q wb‡R enb K‡ib evwl©K fvovi cwigvYt ---------- UvKv| (N) wb‡qvMKvix KZ©„K cÖ`Ë evox‡Z Ae¯’vb K‡ib (O) wb‡qvMKZ©v KZ©„K mw¾Z wb‡Ri Øviv mw¾Z
2|
hvbevnb msµvšJ Z_¨t (K) hvbevn‡bi gvwjK ¯^qs hvbevn‡bi gvwjK wb‡qvMKvix (L) hvbevnb i¶Yv‡e¶Y e¨q wb‡R enb K‡ib (M) hvbevnb i¶Yv‡e¶Y e¨q wb‡qvMKZ©v enb K‡ib (N) hvbevn‡bi cÖK…wZt Rxc --------- wm.wm Kvi ---------- wm.wm (O) R¡vjvbx I i¶Yv‡e¶‡Y evrmwiK LiP --------------------- UvKv|
3|
(K) AvevwmK we`¨yr wej --------------UvKv (L) AvevwmK ‡Uwj‡dvb wej -----------UvKv|
4|
(K) mšJvb ‡`‡ki †Kvb ¯’vbxq †emiKvix ¯‹zj/K‡jR/wek¦we`¨vj‡q †jLvcov Ki‡j Zvi Z_¨vw`t wk¶v cÖwZôv‡bi bvg mšèvb msL¨v evwl©K LiP (L) mšèvb we‡`‡k †jLvcov Ki‡j mswkZó Avq eQ‡i evrmwiK LiP ---- UvKv|
5|
mswkZó Avq eQ‡i we‡`k ågY msµvšè Z_¨t wb‡R e¨q enb K‡i‡Qb wb‡R e¨q enb K‡ibwb åg‡Yi msL¨v ‡`‡ki bvg åg‡Yi msL¨v ‡`‡ki bvg ‡K e¨q enb K‡i‡Q ?
Avwg wek¦¯èZvi mv‡_ †lvlYv KiwQ †h, Avgvi Ávb I wek¦vm g‡Z GB AvBwU10wewe †Z cÖ`Ë Z_¨ mwVK I m¤•ÅY©|
*
cÖ‡qvR‡b c„_K KvMR e¨envi Ki“b|
32
Ki`vZvi bvg I ¯^v¶i ZvwiLt..........................
Ki`vZv †h evm¯’v‡b Ae¯’vb K‡ib Zv hw` wb‡Ri nq wKsev fvov evox nq Zv G weeiYx‡Z D‡jZL Ki‡Z n‡e| fvov evox n‡j evrmwiK fvovi cwigvY D‡jZL Ki‡Z n‡e| evoxi gvwjKvbv wbwe©‡k‡l D³ evoxi AvevwmK we`y¨r wej Ges AvevwmK †Uwj‡dvb wej eve` evrmwiK LiP msµvšè Z_¨ cÖ`vb Ki‡Z n‡e| Ki`vZv †Kvb hvbevnb e¨envi Ki‡j D³ hvbevn‡bi gvwjKvbv D‡jZL Ki‡Z n‡e| hw` Ki`vZv D³ Mvoxi gvwjK nb †m †¶‡Î D³ Mvoxi R¡vjvbx I i¶Yv‡e¶Y eve` e¨wqZ ermwiK Li‡Pi cwigvY D‡jZL Ki‡Z n‡e| Ki`vZvi mšèvb ev mšèvbMY hw` †emiKvix ¯‹zj/K‡jR/wek¦we`¨vj‡q †jLvcov K‡i †m †¶‡Î wk¶v cÖwZôv‡bi bvg I mšèvb msL¨v D‡jZL cÅe©K †jLvcov eve` evrmwiK LiP D‡jZL Ki‡Z n‡e| G Qvov Ki`vZvi †Kvb mšèvb hw` we‡`‡k †jLvcov K‡i Zvi evrmwiK LiPI D‡jZL Ki‡Z n‡e| Ki`vZv we‡`k ågY K‡i _vK‡j åg‡bi msL¨v I †`‡ki bvgmn †K ågb e¨q enb K‡i‡Q Zvi Z_¨ cÖ`vb Ki‡Z n‡e| Ki`vZv‡K m¤•` I `vq weeiYx Ges Rxeb hvÎvi gvb m¤•wK©Z weeiYx‡Z c„_Kfv‡e ¯^v¶i cÖ`vb Ki‡Z n‡e| GQvov wiUvb© di‡gi 6bs c„ôvq ¯^v¶i cÖ`vb K‡i wiUv‡b©i mwVKZv m¤•‡K©I Ki`vZv‡K cÖwZcv`b cÖ`vb Ki‡Z n‡e|
(Ac6e© KvwšJ `vm) cÖ_g mwPe (AvqKi bxwZ) RvZxq ivR¯^ †evW©, XvKv| †dvb t 9341548
33