evRU 2013-2014 G AvqKi msv@ iZcY c@vebvt

(1)

AvqKi nvi mwKZ c@vebvt

(K) ew kYxi Ki nvii cwieZb c@ve t
Kigy Avq mxgv 2 j _K ew Ki 2 j 20 nvRvi UvKv wbaviY Ges eZgvb we`gvb Abvb Avqi @i I
Ki nvi AcwiewZZ ivLv;
gwnjv Ki`vZv I 65 eQi eqm Da cyil Ki`vZv`i Kigy Avqi mxgv 2 j 25 nvRvi UvKv _K
ew Ki 2 j 50 nvRvi UvKv;
cwZex Ki`vZv`i Kigy Avq mxgv 2 j 75 nvRvi UvKv _K ew Ki 3 j UvKv wbaviY Kiv; Ges
GjvKvf` ew kYxi mewb AvqKi wbaviY|
we`gvb Ki nvii mv_ c@vweZ Ki nvii ZzjbvgjK wPt
we`gvb gvU Avqi @i
c_g 2,00,000/- UvKv ch@
cieZx 3,00,000/- UvKv ch@
cieZx 4,00,000/- UvKv ch@
cieZx 3,00,000/- UvKv ch@
Aewk gvU Avqi Dci
Ki`vZvi Aevb

(K) ew kYxi Kinvit

c@vweZ gvU Avqi @i
c_g 2,20,000/- UvKv ch@
cieZx 3,00,000/- UvKv ch@
cieZx 4,00,000/- UvKv ch@
cieZx 3,00,000/- UvKv ch@

Aewk gvU Avqi Dci

GjvKvf` ew kYxi mewb AvqKit

Ki nvi
kb
10%
15%
20%
25%

we`gvb mewb Ki

c@vweZ mewb Ki

wmwU Kcvikb GjvKv

3,000/-

3,000/-

Rjv m`ii cimfv

DcRjvmn Abvb GjvKv

3,000/3,000/-

2,000/1,000/-

(L) Kvvbxi Ki nvi mwKZ c@vebvt

cvewjKwj UWW wmMviU Kvvbxi Ki nvi 35% _K 40% Ges bb-cvewjKwj UWW wmMviU Kvvbxi
Ki nvi 42.5% _K 45% evovbv;
cvewjKwj UWW gvevBj Kvvbxi Ki nvi 35% _K 40% G ew Kiv;
Abvb Kvvbx kYxi AvqKi nvi AcwiewZZ ivLv nqQ|
GQvov, Kvvbxi cvkvcvwk dvgKI mewb Kii AvIZvq Avbvi c@ve Kiv nqQ| Gi dj 50 j UvKvi
AwaK cvwmb dvgKI gvU cvwi wecixZ b~bZg 0.50% nvi Ki c`vb KiZ ne|
(M) mviPvR mwKZ c@vebvt
bxU m`i gjgvb 2 (`yB) KvwU UvKv _K 10 (`k) KvwU UvKv ch@ 10% mviPvR; Ges

 bxU m`i gjgvb 10 (`k) KvwU UvKvi AwaK nj 15% mviPvR chvR ne|

(2)

(N) wewbqvMRwbZ Ki iqvZt

wewbqvMi mevP mxgv 1 (GK) KvwU UvKv _K ew Ki 1.5 (`o) KvwU UvKv wbaviY Kiv;
gvU Avqi 20% Gi cwieZ 30% ch@ wewbqvMi myweav c`vb; Ges
iqvZhvM wewbqvMi Dci c`q AvqKii 10% Gi cwieZ 15% iqvZ c`vb Kivi c@ve Kiv nqQ|
cuywRevRvi msv@ c@vibv t
cyuwRevRvi Ki AbvivwcZ Avq wewbqvMi Dci 10% Ki cwikva mvc weePbv msv@ weavbi gqv` 30
Ryb, 2013 G mgv ne| Gi gqv` cybivq ew Kiv nq wb;
cyuwRevRvi ZvwjKvfy Kvvbx KZK kqvii AwfwnZ gj (Face Value) Gi AwZwi wcwgqvg MnYi
we`gvb 3% Ki Avivci weavb Ges Drm Ki KZb cZvnvi Kiv;
kqvi n@v@iKvj K GPi m`m`i wbKU _K we`gvb Drm Ki KZbi nvi 0.05% envj iL ay
e n@v@iKvj Kvb Drm Ki KZb bv Kiv;
miKvix LvZi cvkvcvwk emiKvix LvZi wgDPzqvj dv wewbqvMi DciI 15% nvi Ki iqvZ myweav c`vb;
Ges
Kigy jfvsk (dividend) Avqi mxgv 5 nvRvi _K 10 nvRvi UvKvq DbxZ Kivi c@ve Kiv nqQ |

(3)

nvmKZ nvi Ki AeKvk myweavt

wkLvZ 17wU Ges fZ-AeKvVvgv LvZ 17wU we`gvb gnvmgvb nvi chvR Ki AeKvk myweavi
gqv` 30 Ryb, 2013 _K 30 Ryb, 2015 ch@ ew;
1 RyjvB, 2013 _K 30 Ryb, 2015 mgq D LvZmgn wewbqvM I evwYwRK Drcv`b ev Kvhg ii kZ
gvmgvb nvi Ki AeKvk myweav c`vb;
wkLvZ DbZ I AbybZ GjvKv f` h_vg 5 I 7 eQi Ges fZ AeKvVvgv LvZ mviv`k 10 eQii
Rb Ki AeKvk myweav c`vbi c@ve Kiv nqQ| Dfq c_g 2 (`yB) eQi 100% Ges cieZx
eQijvZ eQi-wfwK mgnvi Ki AeKvk myweav nvm Kivi c@ve Kiv nqQ; Ges
Abvb we`gvb kZ envj _vKQ|

(4) evox/dvU wbgvY Rwg q wewbqvM c@vebvt

(K) evox/dvU wbgvY ev q wewbqvM c@vebvt
dvU ev evwo wbgvYKvix ev Zvi wbavwiZ Ki cwikva mvc AvqKi wefvM KZK webv evLvq
wewbqvM weePbv Kiv;
dvU ev evwo wbgvY ev qi mviv `kK cuvPwU GjvKvwfwK kYxZ wef Ki dvU/evoxi AvqZbi
wfwZ c_K c_K Kinvi Avivc;
AbvevwmK evwo ev dvUi G myweav chvR ne bv;
GKvwaK dvU ev evwoi c`q Kii 20% nvi AwZwi AvqKi c`vb Kiv|

evox/dvU wbgvY ev q wewbqvM c@vebv wbic QK Dcvcb Kiv njvt

evox/dvU wbgvY ev q wewbqvMt
h GjvKvq AewZ

jkvb, ebvbx, evwiaviv, gwZwSj, w`jKzkv

200 eMwgUvi ch@ 200 eMwgUvi Dci

cwZ eMwgUvi Ki cwZ eMwgUvi Ki nvi
nvi
5,000/-

7,000/-

avbgw, wWIGBPGm, gnvLvjx, jvjgvwUqv, Div,

4,000/emyiv, KvUbgU, KviIqvb evRvi, weRqbMi,
mbevwMPv, wbKz, PMvgi cuvPjvBk, Lyjwk,
AvMvev` I bvwQivev`
wmwU Kcvikbi Abvb GjvKvq
2,000/Rjv m`ii cimfv
1,000/DcRjvmn Abvb GjvKv
750/GKvwaK evox/dvUi
AwZwi 20%

5,000/-

3,000/1,500/1,000/AwZwi 20%

(L) Rwg q wewbqvM c@vebvt

Rwg/cU qi I cKZgj/`wjj gji Dci 10% nvi Ki cwikva mvc webv evLvq weePbv Kiv;
wmwU Kcvikb GjvKvq GKvwaK Rwg ev cUi c`q Kii 20% nvi AwZwi AvqKi c`vb Kiv|
(Dfq Aea Dcvq AwRZ ev Aciva msNUbi gvag AwRZ A_ wewbqvM Kij G myweav chvR ne bv gg
c@ve Kiv nqQ|)
(M) wiqj GU LvZ Ki KZb:
AvevwmK/ AbvevwmK dvU ev Kgvwkqvj m weqKvj wiqj GU Wfjcvi KZK c`q Drm Ki KZbi
eZgvb nvi Acv cvq 20% nvmi c@ve Kiv nqQ|

(5)

wewfb LvZ Drm AvqKi KZb ev msMni c@vemgnt

PvKzixRxwe`i eZb Avqi Drm KwZZ Kii mv_ wfb Kvb Drmi KwZZ ev msMnxZ AvqKii mg^q Kiv| Gi
dj Mvox ev Ab Kvb Drmi Avqi wecixZ c` AMxg AvqKi eZb Avqi Dci chvR Kii mv_ mg^q Kiv
hve;
Kvgj cvbxq Gi v ev evivj mieivnKvj v ev evivji wecixZ AMxg AvqKi wnme 3% msMn Kiv;
Drcv`bKvix KZK cYi wbavwiZ LyPiv gj Ges cwiekKi wbKU weqgji cv_Ki Dci 10% Drm Ki msMn
Kiv;
ckvRxwe ew ev cwZvbi wdm ev Kwgkbi Dci we`gvb Drm AvqKi KZbi wUAvBGb _vKj 10% Ges
bv _vKj 15% nvi Drm AvqKi KZb Kiv;
wewoi evivji Dci Drm Ki KZbi nvi 6% _K 10% G DbxZ Kiv;
GKK ev h_ gvwjKvbvq GKvwaK gvUi Kvii chvR AvqKii 50% AwZwi AvqKi avh Kiv;

 wbjvg Pv weqKvj wbjvg Zvi wbKU _K Drm AvqKi msMni nvi 0.50% Gi cwieZ 1% wbaviY Kiv;
Zj wecYbKvix cwZvbi Zj mieivni Dci Drm Ki KZbi nvi 0.75% _K 0.60% nvm Kiv; Ges
wfWwis GRw I cvBfU wmwKDwiwU mvwfmmn wKQy wbavwiZ c` Kwgkbi Dci 10% _K nvmKZ nvi
Drm Ki KZbi Rb RvZxq ivR^ evWi mvwUwdKU MnYi c@ve Kiv nQ|
(6) AvqKi wiUvb mnRxKiY msv@t

eemvqx`i 3 j UvKv ch@ Avqi Ges PvKzixRxwe`i h Kvb AsKi Avqi Rb mnR Ges c_K AvqKi
wiUvb dig ceZb Kiv;
Dfq c_K m` weeiYx wiUvbi mv_ mshy Kiv; Ges
Dciv wbavwiZ Rxebhvvi Z_ weeiYx `vwLj HwQK Kivi c@ve Kiv nqQ|
(7) PvKzixRxwe`i eZb-fvZvw`t
PvKzixRxwe`i h mg@ fvZvw`i Ki AevnwZcv mxgv ewi c@ve Kiv nqQt
evox fvov fvZv 1 j 80 nvRvi UvKv _K 2 j 40 nvRvi UvKv; Ges
hvZvqvZ fvZv 24 nvRvi UvKvi j 30 nvRvi UvKv wbaviY Kiv|
(8) KwZcq LvZi Kivivc msv@ weavbi mgqmxgv AwZv@ ne weavq Gi gqv` Ryb 2013 _K Ryb 2015 ch@ ew t

cvURvZ `e Drcv`b wbqvwRZ wk cwZvbi Avqi Dci 15% AvqKi Avivc;

e Drcv`bi mv_ RwoZ mZv Drcv`b, mZv Wvwqs BZvw` Avqi Dci 15% AvqKi Avivc;
n@ wk ivbxi AvqKi AevnwZ c`vb;
nuvm-gyiMxi Lvgvi (cvw)-Gi Avqi Dci Ki AevnwZ c`vb;
grm Lvgvi, Mev`x ci Lvgvimn wKQy LvZi Avqi Dci AvqKi 5% _K 3% G nvm Kiv; Ges
gvQ, wPswo I Mevw` ci pelleted feed Drcv`b _K cv Avqi Dci Ki nvi 37.5% _K nvm Ki 3%
wbaviYi c@ve Kiv nqQ|

(9) AvBbMZ KwZcq weavb cwieZb ev mshvRb ev mskvabt

gvevBj Kvvbxi vg GmvBbgU wdmi Dci eQiwfwK LiP ev AePq fvZv c`vbi j
amortization Gi weavb Kiv;
Ki`vZv`i Aevbf` mewb Ki nvii mv_ mvgm iL z` eemvqx`i Rb chvR Spot
Assessment Gi AvIZvq Ki nvi cyb:wbaviY Kiv| GKB mv_, 10 nvRvi UvKv AvqKi cwikva mvc mevP
15 j UvKv ch@ eemvqxK cuywR bqvi myweav c`vb Kiv;
wUAvBGb MnYi RvZxq wbeb b^i ev cvmcvUi Kwc `vwLj evaZvgjK Kivmn wUAvBGb msv@ weavb wKQy
mskvab Kiv QvovIo bZzb Ki`vZv`i Rb wUAvBGb Ges cyivZb Ki`vZv`i Rb mekl Kieli AvqKi gvgjv wbwi cZvqbc
`vwLj evaZvgjK Kiv;
o KwDUvi RbviUW Ges KwDUvi wmgi gvag Ki`vZvi wbKU mieivnKZ cZvqbcKI weePbv Kiv;

 gnvgvb nvBKvU idvi gvgjv `vqii mgq AvqKi cwikvai nvi 50% I 25% Gi cwieZ h_vg 25% I
15% wbaviY Kiv;
AvqKi msv@ weK weiva wbwi KwZcq mskvabx Kiv;
j G wgwWqvg GUvicvBR (GmGgB) Gi Kigy evwlK UvbIfvii cwigvY 24 j UvKv _K 30 j UvKvq ew
Kiv; Ges
wewfb ewYK mwgwZi evsK my` I eemvq Avq wfb Ab Avq Kigy Kivi c@ve Kiv nqQ|