>L % sf] ;/sf/ (

$#(&*&
cy{ dGqfno $#(&()
$#(&*(

cfGtl/s /fhZj ljefu $!(&!(

$!$%^$
$!%*)@
- lglt zfvf _ $!%*)#

kq ;+ VofM– )%*÷%( nflhDkf6,

sf7df8f}+
rnfgL g+=M–
ldltM @)%*÷$÷!%
ljifo M kl/kq

>L s/ sfof{no, ;j} .

>L d"=c=s/ sfof{no, ;j} .

cfly{s ljw] os, @)%* sf] cg';"rL ^ sf] lgDg bkmfsf] ;DjGwdf ldlt
@)%*÷$÷* df lgDgfg';f/ :ki6 ug]{ lg0f{o ePsf]n] lg0ff{ ofg';f/ ug'{ u/fpg' x'g
lgb]{zfg';f/ cg'/f]w ul/Psf] 5 .
cfos/ tkm{
cfly{s ljw]os, @)%* sf] bkmf !) sf] cg';"rL ^ v08 %! df pNn]v ePsf] ;]So'l/6L /
z]o/sf] ljqmL ubf{ x'g] k"+hLut nfe -Capital Gain _ df !) k|ltzt s/ nfUg] Joj:yfsf]
;Gbe{df lgDgfg';f/ :ki6 u/L tf]lsPsf] 5 .
-!_ >fj0f ! ut]kl5 v/Lb e} laqmL x'g] z]o/sf] xsdf v/Lb / laqmL u/] sf] d"Nosf] km/s
/sddf s/ nfUg]5 .
-@_ v/Lb jf laqmL d"No sfod ubf{ ;f] v/Lb laqmLdf bnfnsf] sldzg vr{ ;d]t
;dfj]z ul/g]5 .
-#_ >fj0f ! ut] sf/f]jf/ geO{ d"No gv'n]sf] z]o/sf] xsdf >fj0f ! ut] eGbf cufl8sf]
;aeGbf kl5Nnf] ldltdf sf/f]jf/ eO{ sfod ePsf] d"No -Stock Exchange sf]
d"No _ nfO{ g} v/Lb d"No dfgL km/s /sddf s/ nfUg]5 .
-$_ >fj0f ! ut] jf ;f] eGbf kl5 xsk|b z]o/ cyjf gof+ z]o/ hf/L ePdf r'Qmf d"NonfO{
/ lk|ldod ;lxt hf/L ePsf] tyf af]g; z]o/sf] xsdf c+lst d"NonfO{ g} v/Lb d"No
dfgL km/s /sddf s/ nfUg]5 .
-%_ Stock Exchange sf] ahf/ d"NoeGbf 36L d"Nodf z]o/ laqmL u/] tfklg Stock
Exchange sf] ;f] lbgsf] cf};t d"Nosf] cfwf/df laqmL d"No sfod u/L km/s
/sddf s/ nfUg]5 .
 -^_ s'g} z]o/ laqmL ubf{ v/Lb d"NoeGbf 36Ldf laqmL u/L gf] S;fgL ePdf o:tf] gf] S;fgL
;f]xL cf=j=sf] cGo z]o/sf] laqmLaf6 x'g] gfkmfdf 36fO{ af+sL /sddf dfq s/
nufOg] 5 . o:tf] k"h + Lut gf]S;fgL ;f] xL cf=j= sf] z]o/ laqmL sf/f]jf/ jfx]s c?
sf/f]jf/sf] gfkmfjf6 eg] ;dfof]hg ug{ kfOg]5}|g .
af]wfy{ M
>L ;]So"/L6L vl/b laqmL s]Gb| – cfjZos sof{y{ .
 >L % sf] ;/sf/ (
$#(&*&
cy{ dGqfno $#(&()
$#(&*(
cfGtl/s /fhZj ljefu $!(&!(
$!$%^$
$!%*)@
- lglt zfvf _ $!%*)#

kq ;+ VofM– )%*÷%( nflhDkf6,

sf7df8f}+
rnfgL g+=M–
ldltM @)%*÷$÷!%

ljifo M kl/kq

>L s/ sfof{no, ;j} .

>L d"=c=s/ sfof{no, ;j} .

cfly{s ljw] os, @)%* sf] cg';"rL & sf] lgDg bkmfsf] ;DjGwdf ldlt
@)%*÷$÷* df lgDgfg';f/ :ki6 ug]{ lg0f{o ePsf]n] lg0ff{ ofg';f/ ug'{ u/fpg' x'g
lgb]{zfg';f/ cg'/f]w ul/Psf] 5 .

;jf/L;fwgs/tkm{
cg';'rL & sf] bkmf & sf] k|of]hgsf] nflu &)) l;=l;= eGbf j9Lsf] ;jf/L;fwgnfO{ dfq
nfu' x'g] u/L tf] lsPsf] Joxf]/f cg'/f]w 5 .

af] wfy{ M
>L oftfoft Joj:yf ljefu — cfjZos sfof{y{
 >L % sf] ;/sf/ (
$#(&*&
cy{ dGqfno $#(&()
$#(&*(
cfGtl/s /fhZj laefu $!(&!(
$!$%^$
- lglt zfvf _ $!%*)@
$!%*)#
kq ;+VofM– )%*÷%( nflhDkf6,
sf7df08f} .
rnfgL g+=M–

ldltM @)%*÷$÷*

ljifo M kl/kq

>L d"=c=s/ sfof{no, ;j}

>L s/ sfof{no, ;j}

cfly{s ljw] os @)%* sf] cg';"rL–$ sf] bkmf !$ df d"No clej[l4 s/df btf{ ePsf] ljqm] tfn] ljqmL
ljndf vl/b stf{sf] gfd, 7]ufgf / d"=c=s/ btf{ g+= jf cfos/ btf{ gDj/ pNn]v ug'k{ g]{ egL Joj:yf
ePsf] ;DjGwdf b] xfo jdf] lhd :ki6 ug]{ u/L lg0f{o ePsfn] ;f] cg';f/ ug{ u/fpg x'g cg'/f]w ul/Psf] 5
.

!= Jofkfl/s k|of]hgsf] nflu vl/b ljqmL ul/Psf j:t' jf ;] j fsf ;DjGwdf vl/bstf{ sf] gfd, 7]ufgf,
d"=c=s= jf cfos/ btf{ g+= pNn]v u'gk{ g]{ .
@= Jofkfl/s k|of]hg eGgfn] k|zf]wg ul/ jf gul/ k'gM ljqmL ug]{ / btf{ ePsf] kmd{ jf sDkgLsf]
;DjGwdf :jk|of]hg ;d]tsf nflu vl/b ul/Psf] j:t' jf ;] jfnfO{ hgfpg] 5 .
#= lghL k|of]hgsf] nflu pkef] Qmfn] vl/b u/] df gfd, 7]ufgf;Dd pNn]v u/] x'g] cfos/ jf d"=c=s/ btf{
g+= pNn]v ug'{ gkg]{ .
$= vl/bstf{n] d"=c=s/ btf{ g+= jf cfos/ btf{ k|df0f kq g+= pknJw gu/fPdf ;f] g+= ljqm] tfn] pNn]v
ul//xg gkg]{ .
 >L % sf] ;/sf/ (
$#(&*&
cy{ dGqfno $#(&()
$#(&*(
cfGtl/s /fhZj laefu $!(&!(
$!$%^$
- lglt zfvf _ $!%*)@
$!%*)#
kq ;+VofM– )%*÷%( nflhDkf6,
sf7df08f} .
rnfgL g+=M–

ldltM @)%*÷$÷*

ljifo M kl/kq

>L d"=c=s/ sfof{no, ;j}

>L s/ sfof{no, ;j}

cfly{s ljw]os @)%* sf] cg';"rL–^ sf] lgDg bkmfx?sf] ;DjGwdf b]xfo jdf] lhd :ki6 ug]{ lg0f{o
ePsf]n] ;f] jdf] lhd ug'{ u/fpg' x'g cg'/f]w ul/Psf] 5 .

!= cfly{s ljw]os @)%* sf] cg';"rL–^ sf] bkmf @@=! sf] pkbkmf $ / bkmf @@=@ sf] pkbkmf !! cg' ;f/
j}7s eQf / jflif{s kfl/>lds gv'Ng] ;j} lsl;dsf] k6s] eQfx?sf] e'QmfgL /sddf e'QmfgL /sdsf] !%
k|ltzt clu|d s/ s§L ul/ cfGtl/s /fhZj sfof{ nox?df bflvn ug'{kg]{ Joj:yfsf] nflu cfˆgf]
cGt/utsf s/bftfnfO{ hfgsf/L u/fpg] .
@= bkmf @@=@ sf] pkbkmf ^ / & sf] k|of] hgsf] nflu sd{ rf/L ;+rosf]ifsf] lgIf]k, sd{ rf/Lsf] gfpdf /x] sf]
;+rosf]if, ufpF ljsf; ;ldlt, gu/ kflnsf, pkdxfgu/kflnsf, dxfgu/kflnsf / lhNnf ljsf;
;ldltsf] lgIf]k / sf] ifsf] Jofh cfodf jfx]s cGo ;j}s f] cfodf s/ nfUg] ePsf]n] clu|d s/ s§f u/L
dfq e'QmfgL lbg] Joj:yfsf] nflu cfˆgf] sfo{ If] qdf kg]{ ;DjlGwt sfof{ nox?nfO{ hfgsf/L u/fpg] .
#= bkmf $# sf] u'7L, ;fj{hlgs ;+: yf tyf lzIf0f ;+:yfn] pBf]u, Jofkf/, k] zf, Joj;fo jf nufgL u/L
cflh{t d'gfkmf, Jofh, nfef+z, axfn jf cGo s'g} cfo u/] df s/ nfUg] ePsf] x'bF f Aofh, nfef+z jf axfn
e'QmfgL ubf{ e'QmfgL lbg]n] clu|d s/ s§f u/L dfq e'QmfgL lbg'kg]{ s'/fsf] hfgsf/L cfˆgf] sfo{ If] qdf
kg]{ ;DjlGwt sfof{nox?nfO{ hfgsf/L u/fpg] .
$= bkmf $* cg';f/ ?= !) nfv eGbf j9Lsf] sf/f] jf/ x'g] OlGhlgo/, 8fS6/, jlsn, n]vfkl/Ifs, k/fdz{ bftf
;d]t ;j} k]zf Joj;foLx?n] bf] xf]/f] n]vf k|0ffnL - Double Entry System _ cg';f/sf] n]v f /fVg'
kg]{ t/ ?= !) nfv eGbf 36Lsf] sf/f] jf/ x'g] k]zf Joj;foLx?n] cfkm"n] k|bfg u/] sf] ;]jf jfkt k|fKt ug]
u/]sf] /sdsf] nflu l;nl;n]jf/ gDj/ ;lxtsf] gubL /l;b pknJw u/fpg' kg]{ / j}+s gubL lstfj dfq
/fv] k'Ug] n]vf kl/If0f u/fO/xg' gkg]{ lg0f{o ePsf]n] cfˆgf] cGt/utsf s/bftfnfO{ hfgsf/L u/fpg] .