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6.
Kvh©cÎ I Kvh©c‡Îi ˆewkó¨ 1.
Kvh©cÎ GKwU eû-Kjvg wewkó dg© hv Avw_©K weeiYx cÖ¯‘y‡Zi D‡Ï‡k¨ †jb‡`b I wnmv‡ei mgš^q Kivi Rb¨ e¨envi Kiv nq| 2. LwZqvb¯’ wnmv‡ei †Rimg~n msw¶ßKi‡Yi gva¨‡g †WweU I †µwWU DØ„‡Ëi mgZv hvPvB Kiv nq| 3. mn‡R I `~Z MwZ‡Z mgwš^Z †iIqvwgj cÖ¯ÍZ Kiv hvq Ges wbU jvf ev wbU ¶wZ Rvbv hvq| 4. Kvh©cÎ fwel¨r cwiKíbv cÖYq‡b Zvr¶wYK Z_¨ cÖ`vb K‡i| 5. GwU †Kv‡bv ¯’vqx wnmve bq| 6. wnmveKv‡ji †Kv‡bv Gw›Uª hv‡Z ev` bv c‡o Kvh©cÎ Zv wbwðZ K‡i| 7. Kvh©cÎ wnmveP‡µi GKwU Hw”QK KiYxq avc|
7.
g~jab I gybvdv
RvZxq Avq-e¨‡qi aviYv Concept of Capital and Revenue Expenditure gybvdvRvZxq Avq-e¨q¸‡jv Avq weeiYx‡Z AšÍf©z³ nq hvi Øviv wbU jvf ev wbU ¶wZ wbY©q Kiv nq| Ab¨w`‡K g~jabRvZxq Avq-e¨q¸‡jv Avw_©K Ae¯’vi weeiYx‡Z AšÍfz©³ nq|
8.
wb‡Pi e¨q¸‡jv n‡Z
gybvdv I g~jabRvZxq e¨q wbY©q Ki I e¨vL¨v cÖ`vb Ki: 1. bZzb cY¨ Avwe®‹v‡ii M‡elYv e¨q; 2. weµq e¨e¯’vc‡Ki we‡`k ågY e¨q; 3. Rwg µ‡qi Rb¨ AvBb LiP; 4. M¨vm cvÈ ms¯’vcb e¨q; 5. Avg`vwbK…Z KuvPvgv‡ji ïé; 6. cÖv_wgK LiPvewj; 8. evÆvq †kqvi Bmy¨KiY e¨q; 9. †gvUiMvwo i¶Yv‡e¶Y e¨q; 10. BRviv m¤úwËi Ae‡jvcb 11. bZzb `vjv‡bi PzbKvg LiP 12. cyivZb `vjv‡bi PzbKvg LiP 13. hš¿cvwZ ms¯’vcb e¨q 14. weµ‡qi D‡Ï‡k¨ hš¿cvwZ µq
9.
9 1. wb‡Pi †KvbwU
wnmveP‡µi Acwinvh© avc bq ? M. Avw_©K weeiYx cÖ¯‘yZ L. LwZqvb K. Kvh©cÎ N. mgvcwb `vwLjv 2.wb‡Pi †KvbwU wnmv‡ei eB‡Z bv wj‡L AvjvMv c„ôv ev c„_K LvZvq cÖ¯ZzZ Kiv nq K. Rv‡e`v L. LwZqvb M. wek` Avq weeiYx N. Kvh©cÎ
10.
wb‡Pi `dv¸‡jv n‡Z
g~jab I gybvdvRvZxq e¨q wbY©q Ki I e¨vL¨v cÖ`k©b Ki: 1. `vjvb‡KvVv m¤cÖmviY e¨q; 2. `vjvb‡KvVv PzbKvg e¨q; 3. `vjvb‡KvVv †givgZ e¨q; 4. cyivZb Uªv‡Ki Rb¨ bZzb Uvqvi µq; 5. Awd‡mi Rb¨ †Uwej d¨vb µq; 6. Kwc-ivBU AR©‡bi e¨q; 7. m`¨ µqK…Z cyivZb hš¿cvwZi †givgZ ; 8. KuvPvgvj µ‡qi e¨q; 9. gvgjv LiP; 10. µqK…Z c‡Y¨i Rb¨ RvnvR fvov; 11. we`y¨r ms¯’vcb e¨q 12. KjKâv Avbq‡bi Rb¨ RvnvR fvov; 13. Kg©PvixM‡Yi †eZb cÖ`vb; 14. BRviv m¤úwËi Rb¨ e¨q; 15. mybvg AR©b e¨q; 16. we`y¨r LiP; 17. gwbnvwi µ‡qi e¨q 18. hš¿cvwZ ms¯’vcb e¨q; 19. K‡R©i Dci my`; 20. Avmevec‡Îi AePq;
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