XII Accountancy TM Mlm by DSE

7/25/2019 XII Accountancy TM Mlm by DSE

1/31

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Fiwe;j gl;r fw;wYf;fhd gapw;rpf;fl;lfk;tFg;G 12 fzf;Fg;gjptpay;

ghlk;- 1I Nfhbl;l ,lk;:1. epfu ,yhgk;> ,yhgel;lf;fzf;fpypUe;J................ fzf;fpw;F khw;wg;gLfpwJ2. mlf;ftpiy my;yJ .......... tpiy> ,jpy;vJ FiwNth me;j tpiyapy;,Wjpr;

ruf;fpUg;G kjpg;gplg;gLk;.3. nfhLgl Ntz;ba nryTfs;,Ug;G epiyf; Fwpg;gpd;............gf;fj;jpy;Njhd;Wk;.4. Kd;$l;br;nrYj;jpa nryTfs;,Ug;G epiyf;Fwpg;gpd;....... gf;fj;jpy;Njhd;Wk;.5. $bAs;s tUkhdk;,d;DKk;ngwg;glhjJ ,Ug;Gepiyf;Fwpg;gpd;........ gf;fj;jpy;

Njhd;Wk;.6. Kd;$l;bg;ngw;w tUkhdk;,Ug;Gepiyf;Fwpg;gpd;..........gf;fj;jpy;Njhd;Wk;.7. Kjy; kPJ tl;b ............... fzf;fpy;gw;W itf;fg;gLk;.8. vLg;G kPJ tl;b ............... fzf;fpy;gw;W itf;fg;gLk;.9. thq;fpa fld; kPjhd nfhLglNtz;ba tl;b ,Ug;Gepiyf; Fwpg;gpd; .......

gf;fj;jpy; Njhd;Wk;.10.,Ug;Gepiyf; Fwpg;gpy; Nja;khdk; Fwpg;gpl;l ............. ypUe;J fopj;Jf; fhl;Ljy;

Ntz;Lk;.11.,Ug;Gepiyf; Fwpg;gpy; thuh Iaf;fld; xJf;F.......... ypUe;J fopj;Jf; fhl;Ljy;Ntz;Lk;.

12.,Ug;Gepiyf;Fwpg;gpy; fldPe;Njhh;kPjhd js;Sgb xJf;F ....... ypUe;J fopj;Jf;fhl;Ljy;Ntz;Lk;.

13.gw;gy fldhspfsplkpUe;J jpUk;gg;ngw ,ayhj fld;.............. vdg;gLk;.IIrhpahd tpilia Njh;e;njLf;f:1. cs;jpUg;gk;fopf;fg;gLtJ

m. nfhs;KjypypUe;J M. tpw;gidapypUe;J ,. ntspj;jpUg;gj;jpypUe;J2. ,yhgel;lf;fzf;F ntspg;gLj;JtJ

m. epWtdj;jpd;epjp epiy M. epfu ,yhgk;my;yJ epfu el;lk;

,. nkhj;j ,yhgk;my;yJ nkhj;j el;lk;3. nfhLgl Ntz;ba thlif xU

m. nghWg;G M. nrhj;J ,. tUkhdk;4. ,Wjpr;ruf;fpUg;G Njhd;WtJ

m. ,yhg el;lf; fzf;fpy; M. tpahghuf; fzf;F kw;Wk; ,Ug;G epiyf;Fwpg;gpy; ,. Nkw;fz;l vJTkpy;iy

5. njhlf;fr; ruf;fpUg;G Njhd;WtJm.,Ug;G epiyf;Fwpg;gpy; M.,yhgel;lf;fzf;fpy; ,. Tpahghuf;fzf;fpy;

6. nkhj;j ,yhgk;khw;wg;gLk;fzf;Fm. Kjy;fzf;F M. ,yhgel;lf; fzf;F ,. Nkw;fz;lvJTkpy;iy

7. Kjy; kPjhd tl;b $l;lg;gLtJm. nryTld; m. tUthAld; ,. KjYld;

8. vLg;G kPjhd tl;b fopf;fg;gLtJm. tUkhdj;jpypUe;J M. KjypypUe;J ,. nrytpypUe;J

9. fld;kPjhd nfhLgl Ntz;ba tl;b $l;lg;gl Ntz;ba fzf;Fm. nrhj;Jf; fzf;F M. tUkhdf;fzf;F ,. fld;fzf;F

10.,Wjpf;fzf;Ffs;jahh;nra;ag;gLifapy;rhpfl;Ljypy; jug;gLk;midj;J ,dq;fSk;.............................. Njhd;Wk;m. %d;W ,lq;fspy; M. ,U ,lq;fspy; ,. xU ,lk;


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ghlk;- 2

I Nfhbl;l ,lk:

1. ......Kiw gpd;gw;wg;glhky; guhkhpf;fg;gLk; VLfs; KOikngwh gjpNtLfs;vdg;gLk;.

2. epiy mwpf;if Kiw ............................ Kiw vdTk;miof;fg;gLk;.

3. Mz;Lj; njhlf;fj;jpy; epiy mwpf;ifiaj; jahhpg;gjd; %yk; ............................Kjiy mwpayhk;.4. xU epiy mwpf;if ............................ Nghd;W Njhw;wkspf;Fk;.5. ,Wjp Kjiy mwptjw;F> Mz;L ........... epiy mwpf;if jahhpf;fg;gl Ntz;Lk;.6. ............... Kiwapy;> Ms;rhh; kw;Wk; nuhf;ff; fzf;Ffs; kl;LNk

guhkhpf;fg;gLfpd;wd.7. ...........fzf;F> ,Ug;G fl;Lk; njhifahf fld; nfhs;Kjiy mwptjw;F

cjTfpwJ.8. nghWg;Gfis tpl $Ljyhf cs;s nrhj;Jf;fs;............................ MFk;.9. xU njhopy; chpikahshpd; nkhj;jr; nrhj;Jfs; &. 5>00>000 ; mtUila

nghWg;Gfs;&. 3>50>000 ;mtUila Kjy;............................ MFk;.

10.xU epWtdj;jpd; nrhj;Jfs; &. 60>000 ; Kjy; &.45>000 ; me; epWtdj;jpd;nghWg;Gfs;............................ MFk;.

IIrhpahd tpilia Njh;e;njLf;f:

1. epfu kjpg;G Kiwapy;> ,yhgk;fz;lwptjw;fhd mbg;gilm. ,U Njjpfspy;cs;s Kjy;fSf;fpilNaahd NtWghLM. ,U Njjpfspy;cs;s nghWg;GfSf;foilNaahd NtWghL,. ,U Njjpfspy;cs;s nkhj;j nrhj;JfSf;fpilNaahd NtWghL

2. KOik ngwhj gjpNtLfisg; gad;gLj;Jk;epWtdk;m. rpW tpahghhpfs; M. epWkq;fs; ,. muR

3. fld;tpw;gidia mwpa cjTk;fzf;F,. nkhj;jf;fldPe;Njhh;fzf;Fm. ngWjw;Fhpa khw;Wr;rPl;Lf;fzf;F M. nkhj;jf;fldhspfs; fzf;F

4. xw;iwg;gjpT Kiw xUm. tpQ;Qhd mbg;gilapyhd Kiw M. KOik ngwhj ,ul;ilg; gjpTKiw,. Nkw;$wpa vJTkpy;iy

5. tpahghuj;jpd;Kjypid mwpa jahhpf;fg;gLtJm. tpahghuf; fzf;F M. ,yhg my;yJ el;l mwpf;if,. epiy mwpf;if

ghlk;- 3

INfhbl;l ,lk:1. ......... fhyj;jpw;F gadspf;ff;$ba nrhj;Jf;fs;epiyr;nrhj;Jf;fs;vdg;gLk;.

2. xU nrhj;jpd; gadspg;Gf; fhyk; Kbe;jgpwF mij tpw;why; fpilf;ff; $banjhif ............................ kjpg;G vdg;gLk;.

3. nrhj;jpd; nkhj;j mlf;f tpiy kPJ Nja;khdk;fzf;fpLk;Kiw........... Kiw vdmiof;fg;gLk;.

4. xt;nthU Mz;Lk;> nrhj;jpd; Vl;L kjpg;gpd; kPJ Nja;khdk; fzf;fpLk; Kiw................ Kiw vd miof;fg;gLk;.

5. Fj;jiffs;kPJ Nja;khdk;fzf;fpl ................. Kiw gad;gLj;jg;gLfpwJ.6. fhg;gPl;L Kidk Kiwapy; Mz;LNjhWk; Nja;khdk;................... Mfr;

nrYj;jg;gLfpwJ.

7. tpLfUtpfs;Nghd;w nrhj;Jf;fs;kPJ Nja;khdk;ePf;Ftjw;F Vw;w Kiw ................KiwahFk;.


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1. Nja;khdk; Vw;gLtJm. nrhj;J Nja;tiltjhy; M. nrhj;jpd; re;ij tpiy Fiwtjhy;,. gzj;jpd;kjpg;G Fiwtjhy;

2. Neh;f;Nfhl;L Kiwapy;Nja;khd tpfpjk;fzf;fplg;gLtJm. nkhj;j mlf;f tpiy kPJ M. Fiwe;J nry;kjpg;G kPJ,. mlf;fj;jpypUe;J ,Wjp kjpg;igf;fopj;j njhif kPJ

3.

Fiwe;J nry;,Ug;G Kiwapy;Nja;khdk;m. Mz;LNjhWk;FiwAk; M. Mz;LNjhWk;mjpfkhFk;

,. Mz;LNjhWk;epiyahf ,Uf;Fk4. ntWikahjy;vd;w nrhy;njhlh;GilaJ

m. fz;Zf;Fg;Gydhfhr;nrhj;Jfs; M. epiyr;nrhj;Jfs;,. ,aw;if fdpk tsq;fs;

5. tpw;gid tpiy nrhj;jpd; Vl;L kjpg;ig tplf; mjpfk; ,Ue;jhy; mJ xU................. MFk;. m. el;lk; M. tUkhdk; ,. ,yhgk;

6. tpw;gid tpiy nrhj;jpd; Vl;L kjpg;ig tplf; Fiwthf ,Ue;jhy; mJ xU............... MFk;. m. el;lk; M. %yjd ,yhgk; ,. nryT

7.epiyr;nrhj;ij tpw;gjhy; Vw;gLk;,yhgk;gw;W nra;ag;gLk;fzf;Fm. ,yhgel;lf;fzf;F M. epiyr;nrhj;Jf;fzf;F ,. Nja;khdk;fzf;F

8.epiyr;nrhj;ij tpw;gjhy; Vw;gLk;el;lk;Njhd;WtJm. Nja;khdk; fzf;fpd; tuTg; gf;fk; M. epiyr; nrhj;J fzf;fpd; gw;Wg;gf;fk; ,. epiyr; nrhj;Jf; fzf;fpd;tuTg;gf;fk;

9.,ae;jpuj;jpd; kjpg;gpypUe;J ePf;fg;gl;l Nja;khdj; njhif gw;W nra;ag;gLk;fzf;Fm. ,ae;jpuk;fzf;F M. Nja;khdk;fzf;F ,. nuhf;fk;fzf;F

10.&. 10>000 kPJ Mz;Lf;F 10% Fiwe;J nry; kjpg;G Kiwapy; Nja;khdk;ePf;fg;gl;lhy;> Kjy; %d;W Mz;LfSf;F ePf;fg;gLk; Nja;khdj; njhifapd;nkhj;jk;

m. &. 2>107 M. &2>710 ,. 2>701

ghlk;- 4

INfhbl;l ,lk;:1. ,U ,dq;fSf;F ,ilNaahd fzpjtpay; cwit vz;zpf;if epiyapy;

nrhy;tJ .............. MFk;.2. tpfpjq;fs;................... Kd;fzpg;Gf;F cjTfpwJ.3. ................ tpfpjq;fs;epWtdj;jpd;elg;G nrYj;Jif jpwid mstpLfpd;wd.4. .................. nrhj;Jfs;vspjhf nuhf;fkhf;ff;$bait.5. tq;fp Nky;tiug;gw;W ................ nghWg;Gf;F xU cjhuzk;.

6.ePh;ik tpfpjq;fs;epWtdj;jpd;................. ePh;ikj;jd;ikia mstpl cjTfpwJ.7. ePh;ikr; nrhj;Jfs;vd;gJ elg;Gr;nrhj;Jfspy;,Ue;J .............. kw;Wk; ........... iafopj;j gpd;cs;s njhifahFk;.

8. ............. vd;gJ ePh;ik tpfpjj;jpypUe;J khw;wp mikf;fg;gl;ljhFk;.9. ePh;ikg; nghWg;Gfs; vd;gJ elg;Gg; nghWg;Gfspy; ,Ue;J ............... ia fopj;j

njhifahFk;.10.chpikahsh; tpfpjk; ............................ kw;Wk; nkhj;j GydhFk; nrhj;Jfs;

,ilNaahd cwit fhl;Lfpd;wJ.11.nkhj;j ,yhgj;ij ............................ ,Ue;J tpw;w nghUspd; mlf;f tpiyiaf;

fopg;gjd;%yk;fhzyhk;.12.ruf;fpUg;G tpw;gid tpfpjk;............................ vd;Wk;miof;fg;gLfpwJ.

13.100 % apy;,af;f ,yhg tpfpjj;ij fopj;jhy;.............. tpfpjk;fpilf;Fk;.


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14.nkhj;j tpw;gid &.2>00>000 Mf cs;sNghJ nuhf;f tpw;gid &. 65>000 vdpy;fld;tpw;gid &. ............ MFk;.

15.ePh;ik tpfpjj;ij ............. vdTk;. miof;fyhk;.IIrhpahd tpilia Njh;e;njLf;f:

1. midj;J tifAilik tpfpjq;fSk;............................ My;nfhLf;fg;gLk;.m. tpfpjhr;rhuk; M. klq;F ,. rjtPjk;

2. midj;J nray;ghl;L tpfpjq;fSk;............................ Mff;nfhLf;fg;gLk;.

m. tpfpjhr;rhuk; M. klq;F ,. rjtPjk;3. midj;J ,yhg tpfpjq;fSk;............................. Mff;nfhLf;fg;gLk;.m. tpfpjhr;rhuk; M. klq;F ,. rjtPjk;

4. ePh;ikg;nghWg;Gfs; vd;gJm. elg;Gg;nghWg;Gfs; M. elg;Gg;nghWg;Gfs;- tq;fp Nky;tiug;gw;W,. elg;Gg;nghWg;Gfs;+tq;fp Nky;tiug;gw;W

5. gq;Fjhuh;epjpapy; cs;slq;fpaJm. rhjhuz gq;F Kjy;> Kd;Dhpik gq;F Kjy; kw;Wk; fhg;Gk;> kpFjpAk;.M. tq;fp kw;Wk;ejp epWtdq;fsplkpUe;J ngw;w fld;,. rhjhuz gq;F Kjy;> Kd;Dhpik gq;F Kjy;> fhg;Gk; kpFjpAk; kw;Wk; tq;fpkw;Wk;> epjp epWtdq;fsplkpUe;J ngw;w fld;.

6. gpd;tUtdtw;wpy;vJ rhpahdJ?m. GydhFk; nrhj;Jf;fs;=epyk+fl;llk;+ miwfyd;M. GydhFk;nrhj;Jf;fs;=epyk;+ fl;llk;+ew;ngah;,. GydhFk;nrhj;Jf;fs;=epyk;+ miwfyd;+ew;ngah;+ gjpg;Ghpik

7. nkhj;j ,yhg tpfpjj;jpy;cs;s cwT Kiwm. nkhj;j ,yhgk;kw;Wk;nkhj;j tpw;gid M. nkhj;j ,yhgk;kw;Wk;fld;tpw;gid ,. nkhj;j ,yhgk;kw;Wk;nuhf;f tpw;gid

8. njhlf;fr;ruf;fpUg;G &. 10>000 nfhs;Kjy;&. 2>00>000 kw;Wk;,Wjpr;ruf;fpUg;G&. 5>000 tpw;w nghUspd;mlf;f tpiy .......................... MFk;.m. &. 2>15>000 M. 2>10>000 ,. 2>05>000

9. ,af;f tpfpjk;rkkhf ,Uf;ff; $baJ

m. 100 - ,af;f ,yhg tpfpjk; M.100 +,af;f ,yhg tpfpjk; ,. ,af;f,yhg tpfpjk;

10.nkhj;j tpw;gid &. 3>40>000 ; fpilj;j nkhj;j ,yhgk; &. 1>40>000 tpw;wnghUspd;mlf;f tpiy .............. MFk;.m. &.2>00>000 M. &. 4>80>000 ,. &.3>40>000

11.xU epWtdj;jpd; nkhj;j tpw;gid &.8>75>000 ; ,jpy; &. 3>75>000 nuhf;ftpw;gid vdpy;fld;tpw;gid .............. MFk;.m. &.12>50>000 M. &.5>00>000 ,. &.12>00>000

12.tpw;w nghUspd; mlf;f tpiy &. 4>00>000; ruhrhp ruf;fpUg;G &. 80>000 ;ruf;fpUg;G tpw;gid tpfpjk;................ MFk;.m. 5 klq;F M. 4 klq;F ,. 7 klq;F

13.xU epWtdj;jpd; elg;Gr; nrhj;Jfs; &. 60>000 kw;Wk; elg;Gg; nghWg;Gfs; &.30>000 vdpy;elg;G tpfpjk;............... MFk;.m. 1:2 M. 1:1 ,. 2:1

14.rhjhuzg;gq;F Kjy;&. 2>00>000 ; fhg;Gk;kpFjpAk;&. 30>000 ;fldPl;L gj;jpuk;&. 40>000 ;chpikahsh; my;yJ gq;Fjhuh;epjp ................ MFk;.m. &. 2>00>000 M. 2>30>000 ,. 2>70>000


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ghlk;- 5

INfhbl;l ,lk:

1. nuhf;fj; jpl;lg; gl;baypy; cs;s nuhf;fk; vd;w nrhy; ............. kw;Wk; ................Mfpatw;iwf;Fwpf;fpwJ.

2. nuhf;fj;jpl;lg;gl;bay; ............... vd;Wk;miof;fg;gLfpwJ.3. nuhf;fj;jpl;lg;gl;bay; jahhpf;f ................. Kiwfs;cs;sd.4. Vg;uy;khj njhlf;f ,Ug;G &. 1>250 mk;khjj;jpy;nkhj;j nuhf;fg;nghWjy;fs;

&.4>300 kw;Wk; nkhj;j nrYj;jy;fs; &. 3>750 vdpy;> Nk khj njhlf;f ,Ug;G............... MFk;.5. ........... xU gaDs;s fUtpahf nuhf;fj;jpl;lg; gl;bay;cs;sJ.6. xU khjj;jpd;,Wjp nuhf;f ,Ug;G mLj;j khjj;jpd;..............,Ug;ghFk;.


1. jpl;lg;gl;bay;vd;gJ ............................ fhyj;jpw;fhd kjpg;gPL MFk;.m. vjph; M. elg;G/ epfo; ,. fle;j

2. nuhf;f jpl;lg;gl;bay;ntspg;gLj;JtJm. gzk; M. myFfspy;vz;zpf;if ,. gzk;kw;Wk;myFfspd;vz;zpf;if

3. nuhf;f jpl;lg;gl;baypy; ifahs;tJ

m. jpl;lkplg;gl;l nuhf;fg; ngWjy;fs; M. jpl;lkplg;gl;l nuhf;fr;nrYj;jy;fs;,. jpl;lkplg;gl;l nuhf;fg;ngWjy;fs;kw;Wk;nrYj;jy;fs;

4. miwfyd; thq;fpaJ ............................. vLj;Jfhl;lhFk;.m. nuhf;f ngWjy;fs; M. nuhf;fr; nrYj;jy;fs; ,. Nkw;$wpa ,uz;Lk;,y;iy.

5. [dthpapy;njhlf;f nuhf;f ,Ug;G &. 9>000 vjph;ghh;f;Fk;ngWjy;fs;&. 14>000kw;Wk;nrYj;jy;fs;&. 10>000 gpg;uthp khjj;jpw;fhd njhlf;f ,Ug;G.m. &. 21>000 M. &. 16>000 ,. & .13>000

ghlk;- 6

INfhbl;l ,lk:

1. jdpahs;thzpfj;jpy; chpikahsUk; Nkyhz;ik nra;gtUk; .......................2. ,e;jpaf;$l;lhz;ikr;rl;lk;cUthf;fg;gl;l Mz;L .......................3. $l;lhz;ikapd;kpf Kf;fpa rpwg;gpay;G gu];gu ....................... Kfik MFk;.4. njhopypd; ,yhg el;lq;fis $l;lhspfspilNa ....................... tpfpjj;jpy;

gq;fpl;Lf;nfhs;fpd;wdh;.5. khWgLk;Kjy;Kiwapy;xU Mz;bd; ,yhgk;my;yJ el;lk; chpa .......................

fzf;FfSf;F khw;wg;gLk;.6. $l;lhspfspd;Kjy; fzf;Ffs; .......... my;yJ khWgLk;Kjyhf ,Uf;Fk;.7. ....................... Kjy;Vw;ghl;by;elg;Gf;fzf;Ffs;jahhpf;fg;glkhl;lhJ.8. elg;Gf;f/Fgw;W ,Ug;G> ,Ug;G epiyf;Fwpg;gpy;......... gf;fj;jpy;,lk; ngWk;.

9. $l;lhspfspd; Kjy; kPjhd tl;b ....................... Fwpg;gpl;bUe;jhy; kl;LNkmDkjpg;gg;gLk;.

10.$l;lhsp njhopy; epWtdj;jpw;F jUk; fld; mtUila .......................fzf;fpy;tuT itf;fg;gl Ntz;LNk xopa> Kjy; fzf;fpy; tuT itf;ff;$lhJ.

11.$l;lhspapd; fld; kPjhd tl;bia> me;j Mz;by; .......................,y;iynad;whYk;toq;f Ntz;Lk;.

12.ew;ngah;xU ....................... nrhj;J.13.rhjhuz ,yhgj;ijtpl ruhrhp ,yhgk;kpFjpf;F ....................... vd;W ngah;.14.$l;lhz;ik cld;ghL ,y;yhj epiyapy;...... kPjhd tl;b tpjpf;ff; $lhJ.15........................njhopy;nra;tjw;F kl;LNk $l;lhz;ik cUthf;fg;gLk;.16.$l;lhz;ikapy;


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1. $l;lhz;ik epWtdj;jpd;FWk vz;zpf;ifm. xd;W M. ,uz;L ,. VO

2. $l;lhz;ikapy;> xg;ge;jk;m.fl;lhakhdJ M. fl;lhakpy;iy ,. Njitapy;yhjJ.

3. $l;lhz;ikapy;> $l;lhspfs; ,yhg el;lj;ijg; gfph;e;J nfhs;tJ .............tpfpjj;jpy; m. Kjy; M. rkkhd ,. xg;Gf;nfhz;l

4. epiy Kjy; Kiwapy;> $l;lhspfspd; ,yhg> el;lq;fs; mth;fspd; .......................fzf;FfSf;F khw;wg;gLfpwJ.m. elg;G M. vLg;G ,. Kjy;

5. Kjy; kPjhd tl;b fzf;fplg;gLtJm. njhlf;f Kjy; M. ,WjpKjy; ,. ruhrhp Kjy;

6. $l;lhspfspd;elg;Gf; fzf;Ffs;njhlq;fg;gLtJm. epiy Kjy;Kiwapy; M. khWghLk;Kjy; Kiwapy;,. epiyKjy;KiwapNyh my;yJ khWgLk; Kjy; KiwapNyh

7. cld;ghL ,y;yhj epiyapy;,yhg el;lk;gfpug;gLtJm. Kjy;tpfpjj;jpy; M. xt;nthU $l;lhspAk;nrytpl;l Neu tpfpjj;jpd;mbg;gilapy; ,. rkkhf

8. X,Yvd;w $l;lhspfs; 2:3 vd;w tpfpjj;jpy;,yhgk;gfph;e;J te;jdh;. mth;fspd;Kjy;> KiwNa &. 1>20>000 kw;Wk; &.60>000 MFk;. mt;thz;bd; ,yhgk; &.9>000. $l;lhz;ik cld;ghL Kjy; kPJ tl;b gw;wp vijAk;Fwpg;gplhj nghOJX,Y ,UtUf;Fk;fpilf;Fk;,yhgk;.m. ,yhgk;: X- &. 6>000 ;Y- &. 3>000 M.,yhgk;: X- &. 3>600 ;Y- &. 5>400,. ,yhgk;: X- &. 3>000 ; Y- &. 6>000

9. $l;lhsp xUth;Kjy;kPJ tl;b ngw chpatuhapd;mJ nfhLf;fg;gLtJm. ,yhgj;jpypUe;J kl;Lk; M. KjypypUe;J kl;Lk;,. ,yhgj;jpypUe;J kl;Lk;my;yJ KjypypUe;J kl;Lk;

10.$l;lhz;ik cld;ghL ,y;yhj nghOJ $l;lhspfSf;Fm. Cjpak;mspf;fg;gLk; M. Cjpak;mspf;fg;gl khl;lhJ

,. epWtdj;jpw;fhf cioj;jth;fSf;F rk;gsk;mspf;fg;gLk;11.epiy Kjy; Kiwapy;> $l;lhspf;Ff;nfhLf;fg;gLk;Cjpak;gjpag;gLtJ

m. elg;Gf;fzf;fpy; M. Kjy;fzf;fpy;,. elg;Gf;fzf;F my;yJ Kjy;fzf;F

12.xU epWtdj;jpy; A,B Mfpa $l;lhspfspd; Kjy; fzf;Ffs; kw;Wk; elg;Gf;fzf;Ffs;guhkhpf;fg;gLfpd;wd. B nfhz;LtUk;$Ljy;Kjy;gjpag;gLtJm. B apd; elg;Gf;fzf;F M. Bapd;Kjy;fzf;F,. Bapd;elg;Gf;fzf;F my;yJ Kjy;fzf;F

ghlk;- 7

INfhbl;l ,lk:

1. xU Gjpa $l;lhspiar; Nrh;g;gJ vd;gJ> rl;lg;gb gioa $l;lhz;ik ...........MFk;.

2. xU Gjpa $l;lhspiar;Nrh;f;Fk;nghOJ..........................,yhgg;gfph;T tpfpjk;fzf;fpl Ntz;Lk;.

3. xU Gjpa $l;lhspiar;Nrh;f;Fk;nghOJ nrhj;Jf;fs;nghWg;Gf;fis ..................nra;tJ mtrpak;.

4. xU nrhj;jpd; kjpg;G mjpfhpf;Fk;nghOJ mJ .................. ,dkhFk;.5. gjpTwh nghWg;ig VLfspy;nfhz;tJk;> .................. ,dkhFk;.6. kW kjpg;gPl;by;Vw;gl;l......... kWkjpg;gPl;Lf;fzf;fpy; ,Ug;G ntspg;gLj;Jk;.7. kWkjpg;gPl;bd;,yhgk; my;yJ el;lk;> gioa $l;lhspapd;Kjy;fzf;FfSf;F

mth;fSila........ khw;wg;gLfpd;wd.8. $l;lhsp Nrh;f;ifapd; nghOJ> gioa ,yhgg; gfph;T tpfpjj;jpw;Fg;> Gjpa ,yhgg;

gfph;T tpfpjj;jpw;Fk;,ilNaahd NtWghL ............... tpfpjk;MFk;.


7/31

7

9. gfpe;J juh ,yhgk;,Ug;Gepiyf;Fwpg;gpd;.................. gf;fj;jpy;Njhd;Wk;.10.$l;lhsp Nrh;f;ifapd; nghOJ ew;ngah;Njhw;Wfspd;Kjy;fzf;Ffspy;................

tuT nra;ag;gLk;.11.$l;lhz;ikapy; Nrh;f;fg;gLk; Gjpa $l;lhsp> epWtdj;jpd; ..................

gq;nfLf;Fk; chpikiaAk; epWtdj;jpd; tUq;fhy ...........gq;nfLf;Fk;chpikiaAk;ngWfpwhh;.

12.Gjpa ,yhgg; gfph;T tpfpj eph;zak;> Gjpa $l;lhsp gioa $l;lhspfsplkpUe;J

ngwf;$ba .................. rhh;e;Js;sJ.13................... ew;ngah; Kiwapy;> gioa ,yhgg; gfph;T tpfpj mbg;gilapy; gioa$l;lhspfspd;Kjy; fzf;Ffspy;tuT itj;J> ew;ngah;Njhw;Wtpf;fg;gLk;.


1. A,B vd;w $l;lhspfs;KiwNa 3:2 vDk;tpfpjj;jpy; ,yhg el;lj;ijg; gfph;e;Jnfhs;Sfpd;wdh;. Mth;fs;Cvd;gtiu 1/3 $l;Lf;Fr;Nrh;j;jdh;. me;j ,yhgg;gq;if Akw;Wk;B gfpe;J nfhs;tJm. rkkhf M. mth;fSila Kjy; tpfpjj;jpy;

,. mth;fSila ,yhg tpfpjj;jpy;2. Nrh;f;ifapy;> kWkjpg;gPl;bd; ,yhgj;ij gioa $l;lhspfspd; Kjy;

fz;fFfspy;khw;wg;gLtJ

m. gioa ,yhgg; gfph;T tpfpjj;jpy; M. jpahf tpfpjj;jpy; ,.Gjpa ,yhgg;gfph;T tpfpjj;jpy;

3. gioa $l;ljspfspd; jpahfk;jug;gljky;Gjpa $l;lhspapd;Gjpa ,yhgg;gq;Fjug;gl;bUe;jhy;> gioa $l;lhspfspd; jpahfk; .................. ,Uf;Fk; vdf;nfhs;syhk;.m. gioa ,yhgg; gfph;T tpfpjj;jpy; M. Mjha tpfpjj;jpy;

,. Kjy;tpfpjj;jpy;4. $l;lhsp Nrh;f;ifapd; nghOJ nrhj;JfisAk;> nghWg;GfisAk; kW kjpg;gPL

nra;J mtw;iw .................. gjpa Ntz;baJ epahakhd nray;KiwahFk;.m. mlf;f tpiyapy; M. mlf;fj;jpypUe;J Nja;khdk;fopj;j njhifapy;,. cz;ik kjpg;gpy;(elg;G kjpg;gpy;)

5. $l;lhsp Nrh;f;ifapd; nghOJ> ew;ngah; Njhw;Wtpf;fg;gLifapy; gw;Wnra;ag;gLk;fzf;Fm. $l;lhspfspd;Kjy;fzf;Ffs; M. ew;ngah; fzf;F ,. kW kjpg;gPLfzf;F

6. $l;lhspfs; A,B .UtUk; 3:2 vd;w tpfpjj;jpy; ,yhgk; gfph;e;J te;jdh;. Gjpa$l;lhsp C 1/5 gq;fpw;Fr; Nrh;f;fg;gl;lhh;. A, B MfpNahh; C apd; gq;fpw;fhfj;jUtJ.m. rkkhf M. mth;fspd;Kjy;tpfpjj;jpy;

,. mth;fspd;,yhgg; gfph;T tpfpjj;jpy;7. Gjpa $l;lhsp Nrh;f;ifapy;> nrhj;jpd;kjpg;Ngw;wk;gw;W nra;ag;gLk; fzf;F

m. nrhj;Jf; fzf;F M. ,yhg el;lg;gfph;T fzf;F,. gioa $l;lhspfspd;Kjy;fzf;Ffs;

8. Gjpa $l;lhsp Nrh;f;ifapy;> nghJf;fhg;Gf;fzf;fpy; cs;s ,Ug;G khw;wg;gLtJm. Gjpa ,yhgg; gfph;T tpfpjj;jpy;midj;Jf;$l;lhspfspd;Kjy; fzf;Ffs;M. gioa ,yhgg;gfph;T tpfpjj;jpy;gioa $l;lhspfspd;Kjy; fzf;Ffs;,. Gjpa ,yhg tpfpjj;jpy;gioa $l;lhspfspd;Kjy;fzf;Ffs;

9. Gjpa $l;lhsp Nrh;f;ifapy;> gfph;e;J juh ,yhgKk;> fhg;G epjpAk; gfph;e;Jnfhs;sg;gLtJ.m. Gjpa ,yhgg; gfph;T tpfpjk; M. gioa ,yhgg;gfph;T tpfpjk;

,. Kjy;tpfpjk;10.$l;lhz;ik khw;wpaikf;ifapy;gioa $l;lhspfspd;.......... khw;wg;gl Ntz;Lk;

m. ,yhg el;lg;gfph;T tpfpjk; M. Kjy;tpfpjk; ,. jpahf tpfpjk;11.Gjpa $l;lhsp Nrh;f;ifapy;................... fzf;fplg;gLfpwJ.

m. Mjha tpfpjk; M. Kjy;tpfpjk; ,. jpahf tpfpjk


8/31

8

ghlk;- 8

INfhbl;l ,lk:

1. tpyFk; $l;lhspf;Fhpa njhif clNd nrYj;jg;gLk; my;yJ mtUf;Fr; NruNtz;ba njhif mth;epWtdj;jpw;Ff;................... nfhLj;jjhff;nfhs;sg;gLk;.

2. $l;lhspfs;tpyFk;nghOJ> njhlUk;$l;lhspfs;........... ngWfpd;wdh;.3. nghWg;Gfspd;kjpg;G FiwtJ ................... ,dkhFk;.4. $l;lhsp tpyfypd;nghOJ ew;ngah;kjpg;Ngw;wk;midj;Jf;$l;lhspfspd;Kjy;

fzf;Ffspy;................... gf;fk; khw;wg;gLk;.5. $l;lhsp tpyfypd;nghOJ> nrhj;JfisAk;> nghWg;GfisAk;> kWkjpg;gPLnra;jjhy; Neh;e;j ,yhgk; midj;Jf; $l;lhspfspd; Kjy; fzf;Ffspy; ..........gf;fk; khw;wg;gLk;.

6. tpyfypd;nghOJ> njhopypd; kWkjpg;gPl;L ,yhgk; ........ $l;lhspfshYk;gfpug;gLk;.

7. $l;lhspfspilNa Fwpg;gpl;l xg;ge;jk;VJk; ,y;yhjnghOJ> $l;lhspapd; fld;kPJ ................... rjtPjk;tl;b toq;fg;gLk;.

8. $l;lhsp tpyfypd; nghOJ Ftpe;j fhg;G epjp midj;J $l;lhspfspd; Kjy;fzf;FfSf;F ................... tpfpjj;jpy;khw;wg;gLk;.

9. tpyFk;$l;lhspf;F chpa njhif ................... my;yJ ................... nrYj;jg;gLk;.

10.njhlUk; $l;lhspfs; ntspr; nry;Yk; $l;lhspfSf;Fj; ju Ntz;ba 1/6 MFk;. B

$l;lhz;ikapypUe;J tpyfpdhy;> Gjpa ,yhgg;gfph;T tpfpjk; ...................12.................... Mjhaj;jpw;fhf gioa $l;lhspfs; jpahfk; nra;a xg;Gf;nfhz;l

................... tpfpjNk jpahf tpfpjkhFk;

IIrhpahd tpilia Njhe;njLf;f:1. $l;lhsp xUth;tpyFk;nghOJ> Gjpa ,yhg tpfpjk; fzf;fpLtJ.

m. Njitapy;iy M. Njit ,. fl;lhakpy;iy2. gfph;e;J juh ,yhg el;lq;fs;> tpyfypd; nghOJ> midj;Jf; $l;lhspfspd;

fzf;fpw;Fm. khw;wg;gl Ntz;Lk; M. khw;wj;Njitapy;iy,. khw;wyhk;my;yJ khw;whkYk;,Uf;fyhk;.

3. $l;lhspapd; tpyfypd; nghOJ> ,Ug;Gepiyf; Fwpg;gpy; Njhd;wf;$ba,dq;fshfpa ,yhg el;lf;fzf;F kw;Wk;nghJf;fhg;G Mfpait khw;wg;gLtJm. kWkjpg;gPl;Lf; fzf;fpy; M. $l;lhspfspd;Kjy;fzf;Ffspy;,. Nkw;fz;l vJTkpy;iy

4. ew;ngah; kjpg;G &. 30>000 Mf Njhw;Wtpf;Fk; nghOJ> mj;njhif gw;Witf;ff;$ba fzf;Fm. $l;lhspapd;Kjy; fzf;Ffs; M. ew;ngah;fzf;F ,. nuhf;ff;fzf;F

5. Gjpa ,yhgg; gfph;T tpfpjj;jpypUe;J gioa ,yhgg; gq;F tpfpjj;ijf;fopj;jhy;fpilg;gJ ................. tpfpjk;MFk;.m. Mjhak; M. Kjy; ,. jpahfk;

6. $l;lhsp tpyfypd; nghOJ> ew;ngah; njhif tuT nra;ag;gLk;fzf;Fm. tpyFk;$l;lhspapd;Kjy;fzf;fpy;kl;Lk;M. midj;Jf; $l;lhspfspd;(tpyFk;$l;lhsp cl;gl) Kjy;fzf;Ffspy;

,. njhlUk;$l;lhspfspd;Kjy;fzf;F kl;Lk;7. A,B,C MfpNahhpd; ,yhgg; gq;F KiwNa 2/5> 2/5> 1/5 MFk;. C

$l;lhz;ikapypUe;J tpyFfpwhh;. Mthpd; gq;fpid A,B Ak; rkkhfg;ngWfpd;wdh;vdf;nfhz;lhy; Gjpa ,yhgg; gfph;T tpfpjk;m. A1/2 & B- 1/2 M. A-3/5 & B- 2/5 ,. A- 2/5 &B-3/5


9/31

9

8. ntspr;nry;Yk;$l;lhspf;F Nru Ntz;ba njhif clNd nrYj;jg;gltpy;iyvdpy;>mj;njhif khw;wg;gLk;fzf;Fm. Kjy;fzf;F M. fld;fzf;F ,. nuhf;fk;fzf;F

9. ntspr; nry;Yk; $l;lhspf;Fr; nrYj;j Ntz;ba njhif mtUila fld;fzf;fpw;F khw;wg;gl;bUe;jhy; njhif nrYj;jg;gLk; tiuapy; mth;...................tl;b ngw chpath;.m. 9% M. 5% ,. 6%

ghlk;- 9

INfhbl;l ,lk:

1. ............Mz;L epWkr;rl;lj;jpd;................gphptpy; epWkj;jpw;F ,yf;fzk;nfhLf;fg;gl;Ls;sJ.

2. .......................... epWkj;jpd;mYtyf ifnahg;gkhf fUjg;gLfpwJ.3. epWkj;jpd;Nkyhz;ik .......................... Nkw;nfhs;sg;gLfpwJ.4. epWkj;jpy;gq;Fjhuh;fSila nghWg;G ..........................5. epWkj;jpd; jzpf;ifahsh;fshf gl;laf; fzf;fhsh;fs; .......................... Mz;L

nghJf;FOf; $l;lj;jpy;epakpf;fg;gLfpd;wdh;.

6. ............ vd;gJ epWkj;jhy;ntspaplf;$ba mjpfgl;r Kjy;njhif MFk;.7. ngausT Kjy;epWkj;jpd;.......................... Fwpg;gplg;gl;L ,Uf;Fk;.8. mq;fPfhpf;fg;gl;l gq;F Kjypy; nghJkf;fs; xg;Giff;F epWkk;mspf;fhj gFjp

.......................... MFk;.9. fhg;G Kjy;.......................... NghJ kl;Lk;ntspaplg;gLk;.10.nghJ ntspaPL ........... ehl;fSf;F mjpfkhf mDkjpf;fg;gLtJ ,y;iy.11.xU epWkj;jpd;> FWk xg;gkhf ntspaplg;gl;l Kjypy;.......................... ngw;W ,Uf;f

Ntz;Lk;.12.vQ;rpa tpz;zg;g njhifapy; xJff;fPl;bw;F rhpfl;bf; nfhs;s $ba xJf;fPL

.................. MFk;.13.,U miog;GfSf;fpilNa ,Uf;f Ntz;ba fhy ,ilntsp .......... MFk;.

14.Kjypdf;fhg;G vd;gJ .................,yhgj;ijf;Fwpf;fpd;wJ.15.xWg;gpog;G nra;j gq;Ffspd;kWntspaPl;L tpiy Kfkjpg;igtpl.............. ,Uf;fNtz;Lk;.

16.gj;jpu Kidkk;,Ug;Gepiyf;Fwpg;gpy;........ gf;fk;fhz;gpf;fg;gl Ntz;Lk;.


1. epWkr; (jpUj;jg;gl;l) rl;lk; 2000 d;> gb gq;Ffshy; tiuaWf;fg;gl;l epWkk;.......................... tifahd gq;Ffis kl;Lk;ntspapLk;.m. 1 M. 2 ,. 3

2. nghJ ntspaPL mDkjpf;fg;gLk;Fiwe;jgl;r ehl;fs;m. 3 ehl;fs; M. 5 ehl;fs; ,. 7 ehl;fs;

3. ,.g.kh.th (SEBI) d;$w;Wg;gb> tpz;zg;gj;jpd;NghJ Fiwe;jgl;rk;t#ypf;Fk;njhif ntspaPl;L tpiyapy;................... MFk;.m. 10% M. 25% ,. 50%

4. ntspaplg;gl;l gq;Ffspd;vz;zpf;ifiatplf;$Ljyhf tpz;zg;gq;fs;nghJkf;fsplkpUe;J ngwg;gl;lhy;mjid ;................... vd;W miof;fyhk;m. kpif xg;gk; M. Fiw xg;gk; ,. KO xg;gk;

5. xU epWkk;tpLf;ff;$ba mjpfgl;r miog;Gfspd;vz;zpf;ifm. xd;whFk; M. ,uz;lhFk; ,. %d;whFk;

6. ml;ltiz Aapd;gb> miog;G epYitf;F fzf;fplg;gLk;tl;b....... MFk;.m. 4% M. 5% ,.6%

7. ml;ltiz A apd; gb> miog;G Kd;gzj;jpw;F nrYj;jpLk; tl;b ...................MFk;.m. 4% M. 5% ,.6%


10/31

10

8. epWkkhdJ gq;Ffism. Kfkjpg;gpy; kl;Lk; ntspaplyhk; M. Kfkjpg;G kw;Wk; Kidkj;jpy;ntspaplyhk; ,. Kfkjpg;G> Kidkk; kw;Wk;js;Sgbapy;ntspaplyhk;.

9. xU epWkj;jpd;gq;F ntspaPl;L tpiy Kfkjpg;gpw;F mjpfkhf ,Uf;FNkahdhy;mjid ............... ntspaPL vd;W miof;fyhk;.m. Kfkjpg;G M. Kidkj;jpy; ,. js;Sgbapy;

10.nghJthf epWkq;fs;gq;Ffis ............... js;Sgbapy;ntspaplyhk;.

m. 5% M. 10% ,.20%11.gq;Ffis epWkk;xWg;gpog;G nra;Ak;NghJ me;epWkj;jpd;gq;F Kjy;m. mNj epiyapy;,Uf;Fk; M. FiwAk; ,. mjpfhpf;Fk;

12.gj;jpu Kidkk;> ,Ug;Gepiyf;Fwpg;gpy;................. gf;fj;jpy; Njhd;Wk;.m. nrhj;Jfs; M. nghWg;Gfs;

,. nrhj;Jfs;kw;Wk;nghWg;Gfs;13.,Ug;Gepiyf;Fwpg;gpy;> gq;F xWg;gpog;G fzf;fpd; ,Ug;G

m. nrYj;jg;gl;l KjYld;$l;l Ntz;Lk;. M. mq;fPfhpf;fg;gl;lKjYld;$l;l Ntz;Lk;. ,. nrYj;jg;gl;l Kjypy; ,Ue;J fopf;fNtz;Lk;.

14.miog;G epYit> ,Ug;G epiyf;Fwpg;gpy; .................

m. mioj;j Kjypy; ,Ue;J fopj;J fhz;gpf;f Ntz;Lk;M. nrYj;jg;gl;l KjYld;$l;b fhz;gpf;f Ntz;Lk;,. ntspapl;l KjYld;$l;b fhz;gpf;f Ntz;Lk;.

15.,Ug;Gepiyf;Fwpg;gpy;Kjypdf;fhg;G ................. gf;fk;Njhd;Wk;m. nrhj;Jf;fs; M. nghWg;Gfs; ,. ,uz;Lk;.

ghlk;. 1. ,Wjpf;fzf;Ffs (5 kjpg;ngz;tpdh tpil)

1.nfhLgl Ntz;ba nryT vd;why;vd;d ?fzf;fhz;bw;F chpa nrytpdq;fs;me;j fzf;fhz;by;

nrYjg;glhkypUe;jhy; mit nfhLgl Ntz;ba nryTfs;vd;g;gLk;.2. Kd;$l;br;nrYj;jpa nryT vd;why;vd;d ?

nryTfs;Kd;$l;bNa nrYj;jg;gl;bUg;gpd;mit Kd;$l;br;nrYj;jpnryTfs;my;yJ gad;jPuh nryTfs;vdg;gLk;.

3. thuh Iaf;fld;xJf;F gw;wp Fwpg;G tiuf. Xt;nthW epWtdj;jpYk;Vw;fdNt Nghf;nfhOj;jg;gl;l thuhf;flDf;Fk;

mjpfkhf xU Fwpg;gpl;l rjtPjk;thuhf;fld;Neh;tJ ,ay;G. fle;j fhy mDgtj;jpd;mbg;gilapy;gw;gy fldhspfs;kPJ xU Fwpg;gpl;l

rjtPjk;thuh Iaf;fld;XJf;fpw;fhf xJf;fg;gLk;.

4. thuhf;fld;vd;why; vd;d ?1.fldhspfsplkpUe;J jpUk;gg;ngw ,ayhj fld;thuhfld; vdg;gLk;.2.thuhf;fld;tpahghuj;jpw;F xU ,og;ghFk;.

5. rhpfl;Lg;gjpT vd;why;vd;d ?,Wjpf;fzf;Ffs;jahhpf;fg;gLifapy;fzf;NfLfspy;Nrh;fg;gl Ntz;ba

,dq;fis fzf;NfLfspy;nfhz;L tUtjw;F Fwpg;Ngl;Lg;gjpTfs;nra;ag;gLfp;wJ.

,j;jifa Fwpg;Ngl;Lg; gjpTfs; rhpfl;Lg; gjpTfs;vd miof;fg;gLfpwd.


11/31

11

6. fldhspfs;kPjhd js;Sgb xJf;F gw;wp vOJf. fldhspfs;chpa Neuj;jpy;gzk;nrYj;Jtij Cf;Ftpg;gjw;fhf mth;fSf;F

nuhf;f js;Sgb toq;fg;gLfpwJ. jplkhd fldhspfs; kPJ xU Fwpg;gpl;l rjtPjk;js;Sgb xJf;F cUthf;f

Ntz;Lk;.

7. $bAs;s tUkhdk;vd;why;vd;d ?

$bAs;s tUkhdk;: ,yhgel;lf;fzf;F kw;Wk;,Ug;Gepiyf;Fwpg;G jahhpf;fg;gLtJ khw;Wjy;Kiwvdg;gLk;.

10. epiy mwpf;if vd;why;vd;d ?epiy mwpf;if vd;gJ ,Ug;G epiyf;Fwpg;igg; Nghd;wJ.Xw;iwg;gjpT Kiwapy;> Kjy;(njhlf;f Kjy; my;yJ ,Wjp Kjy;)

fz;lwpag;gad;gLtJ epiy mwpf;if vd;gjhFk;.nrhj;Jfs;kw;Wk;ngWg;GfSf;fpilNaahd NtWghL Kjy;MFk;.

ghlk; 3 Nja;khdk

11. Nja;khdj;jpw;F tiutpyf;fzk;jUf ?fhh;lh;mth;fs;$w;Wg;gb Nja;khdk;vd;gJ vf;fhuzj;jhYk;xU nrhj;jpd;

kjpg;ghYz;lhFk; gbg;gbahd epiyahd FiwNt MFk;.

12. kWkjpg;gPL Kiwapy;Nja;khdk;fzf;fpLjy;vd;why;vd;d? .nrhj;Jfspd;Mz;bWjp kjpg;G Mz;Lj;njhlf;f kjpg;NghL xg;gplg;

gLfpwJ. .,uz;bw;f;Fk;cs;s NtWghl;Lj;njhif Nja;khdkhff;fUjg;gLfpwJ.

. ,J tpLfUtpfs;ghl;by; Nghd;w nrhj;JfSf;F gad;gLj;jg;gLfpwJ.

13. gy;NtW Nja;khdf; fzf;fPl;L Kiwfs;ahit ?

.Neh;Nfhl;L Kiw

. Fiwe;J nry;kjpg;g Kiw

. Mz;L njhif Kiw

. Nja;khd epjp Kiw

. fhg;gPl;L Kidk Kiw

. kWkjpg;gPL Kiw

14. Mz;Lj;njhif Kiwapy; Nja;khdk;fzf;fpLjy;vd;why;vd;d?. nrhj;J thq;Ftjw;f;fhd gzj;jpid NtW tifapy; KjyPL nra;jpUe;jhy;

tl;b ngwg;gl;bUf;Fk;vd;dj;jpd;mbg;gilapy; ,f;fUj;J mikfpwJ.. ,k;Kiwapy;Mz;Lj;njhif ml;ltiziaf;nfhz;L Nja;khdj;

njhifia fzf;fplg;gLfpwJ..,k;Kiw Fj;jiffs; kPJ Nja;khdk;fzf;fpl gad;gLj;jg; gLfpwJ.


12/31

12

15. fhg;gPl;L Kiwapy;Nja;khdk;fzf;fplg;gLtjd; Njit ahJ ? fhg;gPl;L Kidk Kiwapy;xt;nthW Mz;Lk;Nja;khdj;njhif

Kidkkhfr;nrYj;jg;gLfpwJ. kjpg;gPl;Lf;fhyk;KbtilAk;nghOJ njhif ngwg;gLfpwJ,e;j njhif gioa nrhj;jpw;F gjpyhf Gjpa nrhj;Jg;ngWtjw;Fg;

gad;gLj;jg;gLfpwJ.

16. vwp kjpg;G vd;why;vd;d ? (m) ,Wjp kjpg;G vd;why;vd;d ?xU epWtdj;jpy; xU nrhj;jpd;gadspg;Gf;fhyk; Kbtile;jTld;mijtpw;Fk;;nghOJ fpilf;ff; $ba kjpg;ig ,J czh;j;JfpwJ. ,J vwpkjpg;G vdmiof;fg;gLfpwJ.

ghlk; 4 tpfpj Ma;T

17. elg;G nrhj;Jf;fs;ahit ?elg;G nrhj;Jf;fs;: xU tUlj;jpw;Fs; nuhf;fkhff;$ba nrhj;Jf;fs;MFk;.

(v.fh) ifnuhf;fk;> tq;fp nuhf;fk;> gw;gy fldhspfs;> ruf;fpUg;G.

18. tpfpj Ma;tpd; ed;ikfs; ahit ?1) ,J epjpepiy mwpf;if Ma;tpy;xU gaDs;s fUtpahFk;.2),J fzf;fpy; ,dq;fis vspikahfTk;> RUf;fkhf mwpe;J nfhs;s

cjTfpwJ.3),J epjpapay;Kd;fzpg;Gf;F cjTfpwJ.4),J epWtdj;Jf;Fs;Ns kw;Wk; epWtdq;fl;F ,ilNaahd xg;G Nehf;F

Ma;Tf;FcjTfpwJ.

19. tpfpjk;tiutpyf;fzk; jUf.nfd;db kw;Wk;Nkf;kpyd;$w;Wg;gb tpfpjk;vd;gJ xU ,dk;kw;nwhU

,dj;NjhL ngw;wpUf;Fk;cwtpid vspa fzpjtpay;Kiwapy;$WtJ.

ghlk; 5.nuhffj;jpl;lg gl;bay;

20.nuhf;f jpl;lgl;bay; Fwpj;J xU rpWFwpg;G tiuf. (m) nuhf;f jpl;l gl;bay;vd;wy;vd;d?nuhf;f jpl;l gl;bay;;;:

1.,J vjph;fhyj;jpy;Vw;gl$ba nuhf;fg;ngWjy;fs;kw;Wk;nuhf;fr;nrYj;Jjy;fs; Fwpj;j xU mwpf;if MFk;.

2.,jid epjp jpl;l gl;bay;vd;Wk;miof;fyhk;;.3.xU Fwpg;gpl;l fhyfl;lj;jpy;Vw;gLk;nuhf;fk;ngWjy;fs;kw;Wk;

nrYj;jy;fs; nuhf;f jpl;lg;gl;bay;fhz;gpf;fgLfpd;wJ

21.jpl;lg; gl;baYf;f ,yf;fzk;jUf.. yhq;nkd; tzpftpay;rhh;Mq;fpy mfuhjpapd;gb jpl;lg;gl;bay;vd;gJ

vjph;fhyj;jpy;epfof;$ba tuT kw;Wk; nryTfis cs;slf;fpa xU fzf;fhFk;.

22. nuhf;fj; jpl;lg;gl;bay;jahhpf;fg;gad;gLj;Jk;Kiwfs;ahit?. ngWjy;kw;Wk;nrYj;jy;Kiw. nuhf;f Xl;l Kiw

. ,Ug;G epiyf;Fwpg;G Kiw

23.nuhf;fr;nrYj;Jf;F Ie;J vLj;Jf;fhl;Lfs;jUf.1.nuhf;f nfhs;Kjy;

2.ruf;fspj;NjhUf;F nrYj;Jk;njhif3.nrYj;j Ntz;ba tl;b

4.nrhj;Jfs;thq;Fjy;

5.gq;Ffs; fldPl;Lggj;jpuq;fis kPl;ly;6. flid jpUk;g nrYj;Jjy;


13/31

13

24.nuhf;fg;ngWjYf;F Ie;J vLj;Jfhl;Lfs;jUf.1.nuhf;f tpw;gid2;.thbf;ifahshplk;ngw;w nuhf;fk;3.ngw;w tl;b4.nrhj;J tpw;gid5;.gq;Ffs;fldPl;Lg;gj;jpuq;fs;ntspaPL %yk;ngwg;gLk; njhif

ghlk;6 l;lhz;ik

25.$l;lhz;ikapd;tiutpyf;fzk;jUf.,e;jpa $l;lhz;ikr;rl;lk; 1932 gphpT 4d;gb vy;NyhUk;Nrh;e;Njh

vy;NyhUf;fhf xUtNuh elj;Jk; njhopypd; yhgj;ijg; gfph;e;J nfhs;sxg;Gf;nfhs;s xg;Gnfhz;lth;fspilNa epyTk;cwTMFk;.

26.ew;ngah;vd;why;vd;d?ew;ngah;vd;gJ epWtdk;tUq;fhyj;jpy; vjph;ghh;f;Fk;$Ljy;

,yhgj;ijf;fzf;fpl;L cUthf;fg;gLk;jw;Nghija kjpg;ghFk;.,J fle;j fhyq;fspy;$l;lhspfspd;xl;Lnkhj;j Kaw;rpfspd;gyd;

MFk;.

27. ew;ngah;fzf;fpLk;Kiwfs; ahit?1. rhuhrhp ,yhgKiw2. cah;,yhgKiw3. %yjdkhf;f Kiw

ghlk;9 epWkk;

28. fhg;G Kjy;vd;why;vd;d ?1. epWkk;fiyg;gpd;NghJ kl;Lk;miog;G tpLf;f xJf;fp itj;Js;s

miof;fg;glhj Kjypd;xU gFjp fhg;G Kjy;vdg;gLk;.

2. rpwg;G jPh;khdk;epiwNtw;wg;gl Ntz;Lk;.

29. miog;G epYitf;Fwpj;J ePtph;mwptJ ahJ ?epWkk;tpLj;j miog;Gfs;kPJ ngwg;glhj njhifapd;nkhj;jk;

miog;G epYit vd;wiof;fg;glfpwJ.,Ug;Gepiyf;Fwpg;gpy;nrYj;jg;gl;l Kjiyf; fzf;fpLtjw;F

Vw;wtifapy; ,j;njhif miof;fg;gl;l KjypUe;J fopj;Jf;fhl;lg;gLk;.

30. miog;G Kd;gzk;vd;why;vd;d ?1. xU tpz;zg;gjhuh;epWkk;mioj;j njhifiatpl mjpfkhf nrYj;jpdhy;

kpifahf nrYj;jg;gl;l njhif miog;G Kd;gzk;vdg;gLk;.2. miog;Gj;njhif ngwNtz;ba epiy Vw;gLk;NghJ miog;G Kd;gzj;ijmiog;Gj;njhifapy;rhp nra;a Ntz;Lk;.

31. gq;F xWgpog;G vd;why;vd;d ? rpy Neuq;fspy;gq;Fjhh;fs;xJf;fPL my;yJ miog;Gj;njhifia

nrYj;jj;jtWtJ cz;L.jFe;j mwptpg;G nfhLj;J epWtdj;jpd;,af;Feh;fs;Kd;dh;

ntspapl;l gq;Ffis xWgpog;G nra;fpwdh;.32. tpfpj msT xJf;fPL vd;why;vd;d ?

epWkj;jpy;rpy tpz;zg;gjhuh;fs;tpz;g;gpj;j gq;Ffis tpl gq;Ffs;Fiwthf xJf;fPL nra;ag;gLk;.

kpifahd tpz;zg;g njhif xJf;fPL njhiff;F rhpfl;bf;nfhs;sg;gLk;.


14/31

14

12 kjpg;ngz;tpdh tpil

ghlk;3

1. Nja;khdk; tiuaW? Nja;khdk;ePf;fNtz;bajd;Njitfs;vd;d ?

fhh;lh;mth;fs;$w;Wg;gb Nja;khdk;vd;gJ vf;fhuzj;jhYk;xU nrhj;jpd;

kjpg;ghYz;lhFk; gbg;gbahd epiyahd FiwNt MFk;.

1) rhpahd ,yhgk;(m) el;lk;fz;lwpaXt;nthW fzf;fhz;bYk;rhpahd epfu ,yhgk;(m) epfu el;lk;

fz;lwpa Nja;khdk;xU nrythf fUjg;gl;L tUthapy;rhp nra;aNtz;Lk;.

2) cz;ikahd epjp epiyia czh;j;j,Ug;G epiy Fwpg;gpy;cz;ikahd ejp epiyia czh;e;j

Ntz;Lnkdpy;> mjpy;,lk;ngw;Ws;s nrhj;Jfspd;cz;ikahdkjpg;gpypUe;J Nja;khdk;fopf;fg;gl;L fhl;lg;gl;bUf;f Ntz;Lk;.

3) cz;ik cw;gj;jp nryit fz;lwpa

nghUl;fspd;cz;ikahd cw;gj;jp nryit fz;lwpa epiynrhj;jpd; kPjhd Nja;khdk;tpyf;fg;gl;bUf;f Ntz;Lk;.

4) rl;lj;Njitia gpdgw;wepWrl;lk;1956> gphpT 2005 (1) d;gb gq;fhjhak;mwptpg;Gf;F Kd;ghf

epWkq;fs;fl;lhakhf epiy nrhj;Jf;fspd; kPjhd Nja;khdk;tpyf;Fjy;Ntz;Lk;.

5) gio epiy nrhj;jpw;F gjpyhf Gjpa epiy nrhj;J ,lk;ngwr;nra;agioa epiy nrhj;jpw;F gjpyhf Gjpa epiy nrhj;J ,lk;ngwr;nra;a

Nja;khdk; ePf;Fjy;mtrpakhfpwJ

2. Nja;khdk;Vw;gLtjw;fhd fhuzq;fs;ahit ?Nja;khdk;Vw;gl fhuzq;fs;mff;fhuzq;fs;:

1. Nja;T : GydhFk; nrhj;Jf;fis njhlh;e;J gad;gLj;Jtjhy;cuha;Tfhuzkhf Nja;khdk;Vw;gLfpwJ.

2. cgNahfpf;fg;glhik : njhlh;e;J xU ,ae;jpuj;ij gad;gLj;jhky;,Ue;jhy; mJ jd;cgNafj; jd;ikia ,oe;J tpLfpwJ.

3. guhkhpg;G ,d;ik : xU ,ae;jpuk;rhptu guhkhpf;fg;gltpy;iy vdpy;mJjd;cgNahfj; jd;ikia tpiuthf ,oe;J tpLfpwJ.

4. ntWikahjy;: Ruq;fs;> vz;nza; fpzWfs;Nghd;wtw;wpypUe;J fdpktsq;fisj;njhlh;e;J ntspNa vLg;gjhy;mit kjpg;gpid

,of;fpd;wd.Gwf;fhuzq;fs;:1. tof;nfhopT : Gjpa fz;Lgpbg;Gfs;> njhopy; El;g tsh;rpapdhy;gioa

nrhj;Jfs;gadw;witahfpd;wd.2. fhyg;Nghf;F : gUtkhw;wk;> fhw;W> kio Nghd;w ,aw;if fhuzq;fshy;

kjpg;G FiwfpwJ.3. fhy eph;zak;: Fj;jif> gjpg;Ghpik Nghd;wit Fwpg;gpl;l fhyk; fle;j

gpwF kjpg;gpoe;J tpLfpd;wd.


15/31

15

3. Nja;khdj;njhifia eph;zapf;Fk;fhuzpfs;ahit ?Nja;khdj;njhifia eph;zapf;Fk;fhuzpfs;

1. nrhj;jpd; mlf;ftpiy : nrhj;jpd;mlf;ftpiy> epWifr;nryT> Kjypdj;jd;ik nfhz;L Nkk;gLj;Jk; nryTfs;Nghd;wtw;iw ,Jcs;slf;FfpwJ.

2. vjph;Nehf;Fk;gadspg;G fhyk; : : xU nrhj;ij vt;tsT fhyk;

gad;gLj;jyhk; vd;gij ,J czh;j;JfpwJ.3. ,Wjp kjpg;G : xU nrhj;jpd;gadspg;G fhyk; Kbtile;j gpwF ,ijtpw;Fk;nghOJ fpilf;ff;$ba kjpg;G ,Wjp kjpg;G vdg;gLk;. ,Jvwpkjpg;G vdTk; miof;fg;gLk;.

ghlk;5

4. nuhf;f jpl;l gl;bay;vd;why;vd;d mjd;jd;ikfs;> ed;ikfs;Mfpaitg;gw;wp vOJf.

1. tzpfj;jpy;Neubahf (m) kiwKfkhf Vw;gf;$ba Xt;nthW nuhf;feltbf;ifiaAk;fUjpy;nfhz;L jahhpf;fg;gLk;. Kpf Kf;fpa jpl;lg;gl;bay;nuhf;fjpl;lg;gl;bay;MFk;.

2. ,J vjph;fhyj;jpy;Vw;glf;$ba nuhf;f ngWjy;fs; kw;Wk;nuhf;fr;nrYj;jy;fs;Fwpj;j xU mwpf;if MFk;.3. ,jid epjp jpl;lg;gl;bay;vd;Wk;miof;fg;gLfpwJ.

jd;ikfs;1. ,J vjph;fhyk;Fwpj;J Kd;dNu jahhpf;ff;$baJ.2. ,J gzk; kw;Wk; myFfspd;vz;zpf;if mbg;gilapy;njhptpf;ff;

$baJ.3. ,J jpl;l ,yf;if miltjw;fhd top

ed;ikfs;1. ,J NghJkhd nuhf;f ,Ug;ig Ngz cjTfpwJ.

2. Nkyhz;ikf;F gadspf;Fk ;tifapy;gpd;tUk;nra;jpfismspf;fpd;wd.m) tzpfj;jpd;nuhf;f Njitia eph;zapf;fM) epjp Njitia G+h;j;jp nra;Ak;jpl;lk;jPl;l,) tzpf mikg;gpd; nuhf;f ,Ug;gpy;fl;Lghl;bid Vw;gLj;j

ghlk;8

5. jpahf tpfpjj;Jf;Fk;Mjha tpfpjj;Jf;Fk;cs;s NtWghLfs;ahit ?mbg;gil jpahf tpfpjk; Mjha tpfpjk;

1) nghUs; Gjpa $l;lspf;F jUtjhf

gioa $l;lhspfs;xg;Gf;nfhz;l jpahfg; gq;Ffspd;tpfpjk;MFk;

njhlUk;$l;lhspfs;ntspr;

nry;Yk; $l;lhspaplk;,Ue;J ngw;w gq;Ffspd;tpfpjk;MFk

2.Nehf;fk; cs;tUk; $l;lhsp gioa$l;lhspf;F jUk;


16/31

16

ghlk;-6

6)ew;ngah;vd;why;vd;d ew;ngah;kjpg;ig ghjpf;Fk;fhuzpfs;ahit?1. ew;ngah;vd;gJ epWtdk;tUq;fhyj;jpy;vjph;ghf;Fk; $Ljy;,ygj;ij

fzf;fpl;L cUthf;fgLk;jw;Nghija kjpg;G MFk;2. epWtdk;rhjhuz ,ygj;ij tpl mjpf ,ygk;


17/31

17

Kf;fpakhd 5 kjpg;ngz;fzf;Ffs;

1. vLg;G kPJ tl;b &.5000-f;fhd rhpfl;L gjpT khw;W gjpT jUf.

rhpfl;LtJ gw;W tuTKjy; fzf;F gw;W 5000

vLg;G kPJ tl;b 5000

khw;W gjpT

vLg;G kPJ tl;b fzf;F

gw;W

5000

yhg el;lf;fzf;F 5000

2. Kjy; kPJ tl;b &.6000-f;fhd rhpfl;Lg; gjpT jUf.

rhpfl;LtJ gw;W tuT

Kjy; kPJ tl;b fzf;F gw;W 6000

Kjy;fzf;F 6000

khw;W gjpT

yhg el;lf;fzf;F 6000

Kjy;kPJ tl;b fzf;F 6000

3. thuh fld;&.2000 Nghf;nfOJf-rhpfl;L gjpT jUf.

rhpfl;LtJ gw;W tuT

thuhfld;fzf;F gw;W 2000

gw;gy fldhsp fzf;F 2000khw;W gjpT

yhg el;lf;fzf;F gw;W 2000

thuhfld;fzf;F 2000


18/31

18

4. fl;blk;&.4>00>000 fl;blk;kPJ 10% Nja;khdk;tpsf;Ff.

5. xw;iw gjpT Kiw

epWtdj;jpd;,yhgk; fz;lwpf.

njhlf;f Kjy; &.1>60>000

,Wjp Kjy; &.1>80>000vLg;G &.36>000

$Ljy;Kjy; &.10>000

tpil ,yhg el;l mwpf;if

,Wjp Kjy; &.1>80>000

(+) vLg;G &. 36>000

&.2>16>000

(-) $Ljy;;Kjy; &. 10>000&.2>16>000

(-) njhlf;f Kjy; &.1>60>000

yhgk; &. 46>000

6. tpLgl;l njhifia fhz;f.

mt;thz;bd; ngw;w yhgk; &.2500

,Wjp Kjy; &.6000

$Ljy;Kjy; &.2000

vLg;G &.1200

njhlf;f Kjy; &. ?

rhpfl;LtJ gw;W tuT

Nja;khdf;fzf;F gw;W 40>000

fl;bl fzf;F 40>000khw;W gjpT

yhg el;lf;fzf;F gw;W 40>000

Nja;khdf;fzf;F 40>000

tpil ,yhg el;l mwpf;if

,Wjp Kjy; &.6>000

(+) vLg;G &.1>200

&.7>200


19/31


20/31

20

nkhj;j mlf;f tpiy

4, 500 45100 9%

50, 000 5x


21/31

21

2,50, 000 50, 000

102,00,000

20,00010

20, 000 200100 8%

2, 50, 000 25x

9. Neh;Nfhl;L Kiwapy; Nja;khd tpfpjk;fzf;fpLf.

,ae;jpuj;jpd;mlf;f tpiy &.2>30>000

epWTtjw;fhd nryTfs; &. 20>000

gad;mspg;G fhyk; - 10 Mz;Lfs;

vwp kjpg;G &. 50>000

tpil

nkhj;j mlf;f tpiy = mlf;ftpiy +nryTfs;

nkhj;j mlf;f tpiy ,Wjp kjpg;G

Nja;khdk; =

vjph;Nehf;Fk;gad;mspg;G fhyk;


22/31

22


1. (m) 31.03.2003 md;iwa ,Ugha;tpd;gb gw;gy fldhspfs; &.1>25>000

rhpf;fl;Ljy;fs;:

(1) Nghf;nfOj Ntz;ba thuhf;fld;&.5>000

(2) fldhspfs;kPJ 5%thuh Iaf;fld;xJf;F cUthf;Ff.

(3) fldhspfs;kPJ 2%js;Sgb xJf;F cUthf;Ff.

(4) rhpfl;Lg; gjpTfs;je;J ,t;tptuq;fs;,Wjpf;fzf;Ffspy;

vt;thW Njhd;Wk;vd;f fhl;Lf.

tpil : FwpgNgl;Lg;gjpTfs

gw;W tuT

thuhf;fld;fzf;F gw;W 5000

fldhspfs;fzf;F 5000

,yhg el;l fzf;F gw;W 5000

thuhf;fld;fz;fF 5000

,yhg el;l fzf;F gw;W 6000

thuh Iaf;fld; fzf;F 6000

,yhg el;;l fzf;F gw;W 2280

fldhspfs;kPjhd js;Sgb xJf;F fzf;F 2280

,yhg ell fzf;F

gw;W tuT

thuhf;fld; 5000

thuhIaf;fld; 6000

js;Sgb xJf;F 2280

,Ug;G epiyf;Fwpg;G

--------------

nghWg;G nrhj;J

gw;gy fldhspfs; 1>25>000

(-)thuhf;fld; 5>000

1>20>000

(-)thuhIaf;fld; 6>000

1>14>000

(-)js;Sgb xJf;F 2>280

1>11>720


23/31

23

xggilT

2. 31.12.2005 md;iwa ,Ugha;tpd;gb gw;gy fldhspfs;&.65>000

rhpfl;Ljy;fs;:

1). &.5>000 thuhf;fld;

2). fldhspfs; kPJ 5%thuh Iaf;fld;xJf;F cUthf;Ff.

3). fldhspfs; kPJ 2%js;Sgo xJf;F cUthf;Ff.

rhpfl;Lg; gjpTfs; je;J ,t;tptuq;fs; ,Wjpf; fzf;Ffspy; vt;thW

Njhd;Wk;vdf;fhl;Lf.


1. jpU. [hd; vd;gth; KOik ngwh ,ul;ilg; gjpT Kiwapy; VLfis

itj;Js;shs;. fPo;fz;l tptuq;fspy;,Ue;J 31.03.2002-k;ehisa tpahghu>

,yhg el;lf;fzf;F me;ehis ,Ug;G epiyf;Fwpg;igAk; jahh;nra;f.

01.04.2001 31.03.2002

ruf;fpUg;G 75>000 37>500

nuhf;fk; 18>750 30>000

,ae;jpuk; 7>500 7>500

gw;gy fldhspfs; 1>87>500 2>62>500

gw;gy fldPe;Njhh; 1>12>500 1>31>250

kw;w tpguq;fs;:

fldhspaplkpUe;J ngw;w nuhf;fk; &.4>01>250

fldPe;NjhUf;F nrYj;jpa nuhf;fk; &. 337500

tpw;gidj;jpUg;gk; &. 11>250

nfhs;Kjy;jpUg;gk; &. 3>750ngw;w js;Sgb &. 11>250

mspj;j js;Sgb &. 7>500

nghJr;nryTfs; &.26>250

vLg;Gfs; &.30>000

nuhf;f tpw;gid &. 3750


24/31

24

nkhj;j fldhsp fzf;F

gw;W tuT

,Ug;G fP/nfh 1>87>500 ngw;w nuhf;fk; 4>01>250

fld;tpw;gid 4>95>000 tpw;gidj;jpUg;gk; 11>250

mspj;j js;Sgb 7>500

,Ug;G fP/, 2>62>500

6>82>500 6>82>500

nkhj;j fldeNjhh fzf;F

njhlf;f epiyawpf;if

gw;gy fldPe;Njhh; 1>12>500 ruf;fpUg;G 75>000

njhlf;f Kjy; 1>76>250 gw;gy fldhspfs; 1>87>500

nuhf;fk; 18>750,ae;jpuk; 7>500

2>88>750 2>88>750

tpahghu yhg el;l fzf;F

njhlf;f ruf;F

,Ug;G

75>000 tpw;gid

nuhf;fk; 3750

fld; 495000

4>98>75011>250

nfhs;Kjy;

371250

(-) tpw;gid

jpUg;gk;

4>87>500

(-) nfhs;Kjy;

jpUg;gk;3750

3>67>500 ,Wjp ruf;fpUg;G 37>500

nkhj;j yhgk; 82>500

5>25>000 5>25>000

mspj;j nuhf;fk; 3>37>500 ,Ug;G fP/ nfh 1>12>500

nfhs;Kjy;jpUg;gk; 3>750 fld;nfhs;Kjy; 3>71>250

ngw;w js;Sgb 11>250,Ug;G fP/, 1>31>250

4>83>750 4>83>750


25/31

25

,yhg ell fzf;F

mspj;j js;Sgb 7>500 nkhj;j ,yhgk; 82>500

gy;tifr;

nryTfs;

26>250 ngw;w js;Sgb 11>250

epfu yhgk; 60>000

93>750 93>750

,Ug;G epiyf;Fwpg;G

gw;gy fldPe;Njhh; 131250 nuhf;fk; 30>000

Kjy; 1>76>250 gw;gy fldhspfs; 2>62>500

(-) vLg;G 30>000 ,ae;jpuk; 7>500

1>46>250 ,Wjp ruf ,Ug;G 37>500

(+)epfu yhgk;

60>000

2>06>250

3>37>500 3>37>500

2. fPo;fhZk;tptuq;fisf;nfhz;L 2004 khh;r;3-k;ehNshL KbtilAk;

Mz;Lf;Fhpa tpahghu yhgel;;lf;fzf;ifAk;me;ehisa ,Ug;G eiyaf;

Fwpg;igAk;jahh;nra;f.

01.04.2003 31.03.2004

ruf;fpUg;G 50>000 25>000

gw;gy fldhspfs; 1>25>000 1>75>000

miwfyd; 5>000 5>000

nuhf;fk; 12>500 20>000

gw;gy fldPe;Njhh; 7>500 87>500

kw;w tptuq;fs;:ngw;w js;Sgb - &. 7>500mspj;j js;Sgb - &. 5>000gy;tif nryTfs; - &. 15>000fldPe;NjhUf;F mspj;j nuhf;fk; - &. 2>25>000gw;gy fldhspfsplkpUe;J ngw;w nuhf;fk; - &. 2>67>500vLg;Gfs; - &. 20>000tpw;gidj;jpUg;gk; - &. 7>500

nfhs;Kjy;jpUg;gk; - &. 2>500miwfyd;kPJ 5% Nja;khdk;ePf;Ff.


26/31

26

,Wjp fzf;Ffs;

31.03.2002 md;W jpUkjp. ee;jpdpapd;VLfspypUe;J vLf;fg;gl;l ,Ug;Gfs;fPNojug;gl;Ls;sJ.

gw;W ,UgGfs; &. tuT ,UgGfs; &.

vLg;Gfs; 40>000 Kjy; 2>00>000

ifnuhf;fk; 17>000 tpw;gid 1>60>000

tq;fpapy;nuhf;fk; 65>000 gw;gy fldPe;Njhh; 45>000

$yp 10>000

nfhs;Kjy; 20>000

ruf;fpUg;G (01.04.2001) 60>000

fl;llk; 1>00>000

gw;gy fldhspfs; 44>000

ngh.kh.rPl;L 29>000

thlif 4>500

fopT 2>500

nghJr;nryTfs; 8>000

miwfyd; 5>000

4>05>000 4>05>000

rhpflLjyfs;:

1. ,Wjpr;ruf;fpUg;G &.40>000/-

2. miwfyd;kPJ 5% Nja;khdk;ePf;Ff/3. vLg;G kPJ tl;b 5 % mDkjpf;fTk;

4. nfhLgl Ntz;ba $yp &.1000

5. Kd;$l;b nrYj;jpa thlif &.900

tpil:

jpUkjp ee;jpdp mth;fspd;31.03.2002-k;ehNshL KbtilAk;Mz;bw;fhd tpahghu>,yhg el;l fzf;F

gw;W tuT

tptuk; njhif njhif tptuk; njhif njhifnjhlf;f ruf;fpUg;G 60>000 tpw;gid 1>60>000

nfhs;Kjy; 20>000 ,Wjpr;

ruf;fpUg;G

40>000

$yp 10>000

( )nfhLgl

Ntz;baJ

1000 11>000

nkhj;j yhgk 1>09>000

2>00>000 2>00>000


27/31

27

thlif 4>500 nkhj;j yhgk; 1>09>000

(-)Kd;$l;bnrYj;jpaJ

900 3>600 vLg;G kPJ tl;b 2>000

fopT 2>500

nghJr;nryTfs; 8>000

miwfyd; kPJNja;khdk;

250

epfu yhgk 96>650

nkhj;jk 1>11>000 1>11>000

jpUkjp. ee;jpdp mthfspd;31.03.2002-k;ehisa ,Ug;G epiy Fwpg;G

nghWg;Gfs njhif njhif nrhj;Jf;fs; njhif njhif

gw;gy fldPe;Njhh; 45>000 ifnuhf;fk; 17>000

nfhLf;fg;gl

Ntz;ba $yp

1>000 tq;fpapy;

nuhf;fk;

65>000

Kjy; 2>00>000 gw;gy

fldhspfs;

44>000

( )epuf yhgk; 96>650 ng.kh.rPl;L 29>000

2>96>650 ,Wjpr; ruf;F 40>000

(-) vLg;Gfs; 40>000 Kd;$l;b

nrYj;jpa thlif

900

2>56>650 miwfyd; 5000

(-) vLg;G kPJ tl;b 2>000 2>54>650 (-) Nja;khdk; 250 4>750

fl;blk; 1>00>000

3>00>650 3>00>650

xg;gilgG

fPNo jug;gl;Ls;s jpU. md;G mth;fspd;,Ug;gha;T ,Ue;J 2009> khh;r;31k;

ehNshL KbtilAk;Mz;Lf;Fhpa tpahghu ,yhg el;l fzf;ifAk;me;ehsd;iwa

,Ug;G epiy Fwpg;igAk;jahh;nra;f.

2009 khh;r;31-k;ehisa ,Ug;gha;T

gw;W ,UgGfs; &. tuT ,UgGfs; &.

nuhf;f ,Ug;G 16>000 Kjy; 2>00>000

tq;fp ,Ug;G 40>000 tpw;gid 1>62>000

vLg;Gfs; 5>000 gw;gy fldPe;Njhh; 38>000

$yp 4>000

nfhs;Kjy; 25>000


28/31

28

njhlf;f ruf;fpUg;G 37>000

fl;blk; 1>50>000

ng.kh.rPl;L 13>000

gw;gy fldhspfs; 87>000

fopT 4>000

nghJr;nryTfs; 11>000

fhg;gPL 8>000

4>00>000 4>00>000

rhpf;fl;Ljyfs :

1. ,Wjpr;ruf;fpUg;G &.25>0002. nfhLgl Ntz;ba $yp &.10003. gad;jPuhf;(Kd;$l;br; nrYj;jpa ) fhg;gPL &.2>0004. fl;blk;kPJ Mz;Lf;F 10 % tPjk;Nja;khdk;ePf;Ff

5. Kjy; kPJ tl;b Mz;Lf;F 6 % mDkjpf;fg;gl Ntz;Lk;.3. nuhf;f jpl;l gl;bay;

gpd;tUk;tptuq;fspy;,Ue;J 2005> khh;r;> Vg;uy;> Nk khjq;fSf;fhd nuhf;f

jpl;l gl;baiy jahhpf;f.

khjk

fld;

nfhs;Kjy;

fld;

tpw;gid

ephthf kw;Wk

tpw;gid nryTfs;

[dthp 75000 150000 120000

gpg;uthp 100000 135000 135000

khh;r; 85000 175000 65000

Vg;uy; 125000 120000 70000

Nk 90000 140000 80000

1. 01.03.2005-y; vjph;Nehf;Fk;nuhf;f ,Ug;G &.80000.

2. ruf;fspj;Njhh; mDkjpj;j fldpd;fhyk;,uz;L khjq;fs;.

3. thbf;ifahsh;fSf;F mspj;;j fldpd; fhyk;xU khjk;.

4. nryTfs;mk;khj;jpNyNa nrYj;jg;gl Ntz;Lk;.5. Vg;uypy;&.25000-f;F epiy nrhj;J tpw;fg;gl cs;sJ.

6. Nk khjk;thq;fg;gl Ntz;ba epiy nrhj;J &.25000.


29/31

29

tpil.

2005 khh;r;Kjy; Nk tiuAs;s khjq;fSf;fhd nuhf;fj;jpl;lg;gl;bay;

tptuk; khh;r; Vg;uy Nk

njhlf;f nuhf;f ,Ug;G 80>000 75>000 1>05>000

$l;Lf: jpl;lkplg;gl nuhf;f ngWjy;fs;

thbf;ifahsh;fsplk;ngw Ntz;ba nuhf;fk; 1>35>000 1>75>000 1>20>000

epiy nrhj;J tpw;gid - 25>000 -

mkkhjjjpa nuhf;f ,UgG 2>15>000 2>75>000 2>25>000

fopf;f jpl;lkplg;gl;l nuhf;f nrYj;jy;fs;

ruf;fspj;NjhUf;F nrYj;jpaJ 75>000 1>00>000 85>000

eph;thf kw;Wk;tpw;gid nryTfs; 65>000 70>000 80>000

epiy nrhj;J thq;fpaJ - - 25>000

mk;khjj;jpa nuhf;f nrYj;jy;fs; 1>40>000 1>70>000 1>90>000

,Wjp nuhf;f ,UgG 75>000 1.05>000 35>000

xg;gilgG

gpd;tUk;tptuq;fspy;,Ue;J uhkh epWtdj;jpd;2004 [dthp Kjy;khh;r;

khjq;fSf;fhd nuhf;f jpl;lg;gl;bay;jahhpf;fTk;.

khjk fld;

nfhs;Kjy;

fld;tpw;gid nryTfs

2003 etk;gh; 200000 250000 50000

brk;gh; 350000 300000 60000

2004 [dthp 300000 450000 70000

gpg;uthp 400000 200000 80000

khh;r; 500000 350000 70000

Ljy;jftyfs:

1.

01.01.2004-y; vjph;Nehf;Fk;nuhf;f ,Ug;G &.75>0002. ruf;fspj;Njhh; mDkjpj;j fldpd;fhyk;,Uz;L khjq;fSf;F

3. thbf;ifahUf;F mspj;j fldpd;fhyk;,uz;L khjk;

4. nryTfs;xU khjk;fhyk; fle;j gpd;nrYj;jg;gl Ntz;Lk;.

5. gpg;uthpapy;epiy nrhj;Jf;fs;&.95>000 tpw;fg;gl cs;sJ.

gpd;tUk;tptuq;fspypUe;J 2004 mf;Nlhgh;> etk;gh;> brk;gh;khjq;fSf;fhd nuhf;f

jpl;l gl;baiy jahhpf;f.


30/31

30

khjk tpw;gid nfhs;Kjy; nryTfs

rglkgh 2004 100000 800000 110000mf;Nlhgh;2004 12000000 1200000 130000etk;gh;2004 1400000 800000 150000brk;gh;2004 1600000 1000000 1700001. midj;J tpw;gidAk; nuhf;f tpw;gid MFk;.2. ruf;fspj;Njhh; mDkjpj;j fldpd;fhyk;xU khjk;.3. nryTfs;xU khjk;fle;j gpd;nrYj;jg;gLfpwJ.4. 01.10.2004-y; njhlf;f nuhf;f ,Ug;G &.90>0005. &.4>00>000 kjpg;Gs;s xU nrhj;J brk;ghpy;thq;fg;gl cs;sJ.xU kjpgngz;tpilfs;:

1 kjpg;ngz;tpilfs;

ghlk;1

I. Nfhbl;l ,lk;

1.Kjy; 2.re;ij 3. nghWg;Gfs;4.nrhj;Jf;fs; 5.nrhj;Jfs; 6.nghWg;Gfs;7.yhgel;l fzf;F 8.Kjy; 9.nghWg;Gfs;10.epiyr;nrhj;J 11.gw;gyfldhspfs; 12.gw;gyfldPe;NjhH13.thuhf;fld;II.rhpahd tpil

1.M 2.M 3.m 4.M 5.,6.M 7., 8.M 9., 10.M

ghlk;.2

I. Nfhbl;l ,lk;

1.,ul;ilg;gjpTKiw 2.epfukjpg;GKiw 3.njhlf;f4.,Ug;GepiyFwpg;G 5.,Wjpapy; 6.xw;iwgjpaKiw7.nkhj;jfldPe;NjhH 8.Kjy; 9.&.15000010.&.15000II.rhpahd tpil

1.m 2.m 3.M 4.M 5.,ghlk;.3

I. Nfhbl;l ,lk;

1.ePz;l 2.vwp/,Wjpkjpg;G 3.NeHNfhl;LKiw4.Fiwe;jnry;kjpg;GKiw 5.Mz;LnjhifKiw 6.Kidkk;7.kWkjpg;gPl;LKiwII.rhpahd tpil

1.m 2.m 3.m 4., 5.,6.m 7.M 8., 9.M 10.M

ghlk;.4

I. Nfhbl;l ,lk;

1.tpfpjk; 2.epjpapay; 3.ePHikjd;ik4.elg;Gnrhj;Jf;fs; 5.elg;G 6.FWfpa7.ruf;fpUg;G>Kd;$l;bnrYj;jpanryTfs; 8.Jy;ypa ePHik tpfpjk;9.tq;fp Nky;tiu gw;W 10.gq;FjhuHfs; epjp/chpikahsH epjp11.tpw;gid 12.nkhj;j ruf;fpUg;G tpw;gid13.,af;f 14.&135000 15.tpiuT/mkpyNrhjid tpfpjk;

II.rhpahd tpil

1.m 2.M 3., 4.M 5.,6.m 7.m 8., 9.M 10.m11.M 12.m 13., 14.M

ghlk;.5

I. Nfhbl;l ,lk;

1.nuhf;fk;>tq;fpapUg;G 2.epjpjpl;lgl;bay; 3.%d;W4.&.1800 5.epjpjpl;lkpLjYf;F 6.njhlf;f

II.rhpahd tpil1.m 2., 3.< 4.M 5.,


31/31

ghlk;.6

I. Nfhbl;l ,lk;

1.xUtNu 2.1932 3.cl;fpil4.xg;Gf;nfhz;l 5.Kjy; 6.epiy7.khWgLk; 8.nrhj;Jf;fs; 9.$l;lhz;ik cld;ghl;by;10.fld; 11.yhgk; 12.Gydhfh13.cau;,yhgk; 14.vLg;Gfs; 15.rl;lgbahd

16.epWtdk;II.rhpahd tpil

1.M 2.m 3., 4.m 5.m6.m 7., 8.M 9.m 10.M11.m 12.M

ghlk;.7

I. Nfhbl;l ,lk;

1.fiyg;G 2.Gjpa 3.kWkjpg;gPL4.,yhg 5.el;l 6.,yhg my;yJ el;lj;jpid7.gioa ,yhgg; gfpHT tpfpjj;jpy;8.jpahf 9.nghWg;Gfs;10.gioa ,yhgg;gfpHT 11.nrhj;Jfspy;>,yhgq;fspy;

12.,yhgg;gq;fpid 13.kWkjpg;gPLII.rhpahd tpil

1., 2.m 3.m 4., 5.M6., 7.m 8.M 9.M 10.m11.,

ghlk;.8

I. Nfhbl;l ,lk;

1.fld; 2.Mjhak; 3.,yhg4.tuT 5.tuT 6.midj;J7.MW 8.gioa ,yhgg;gfpHT9.clNd nrYj;jg;gLk;jtizfspy; 10.Mjhatpfpjk;

11.3:1 12.cs;tU$l;lhspapd;,yhgg;gq;FII.rhpahd tpil

1.M 2.m 3.M 4.M 5.m6.M 7.m 8.M 9.,

ghlk;.9

I. Nfhbl;l ,lk;

1.1956 gphpT 3(1)(i) 2.nghJKj;jpiu 3.,af;Fduit4.tiuaWf;fg;gl;lJ 5.gq;FjhuHfshy;6.mq;fpfhpf;fg;gl;l/ngausT/gjpTnra;ag;gl;l 7.mikg;GKiwNaL8.ntspaplh gq;F 9.fiyj;jy; 10.gj;J ehl;fs; 11.90%12.

tpfpj msT mbg;gil xJf;fPL 13.xU khjk; 14.Kjypd15.Fiwthf 16.nghWg;Gfs;II.rhpahd tpil

1.M 2.m 3.M 4.m 5.,6.M 7., 8., 9.M 10.M11.M 12.M 13.m 14.m 15.M

XII Accountancy TM Mlm by DSE

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