Pdf

c„ôv - 1
wnmve bxwZgvjv I cÖ‡qvM
Awa‡kb : 1
wnmve weÁvb wK?
wnmve weÁvb †jb‡`‡bi mbv³KiY, †kªYxe×KiY, wjwce×KiY, msw¶ßKiY I cÖwZ‡e`b (Annual
Financial Statements- Balance Sheet, Income Statement, Receipts and
Payments Statement, Notes to the Financial Statement and Ratio Analysis
etc.) AvKv‡i ¯^v_©- -mswk ó c¶‡K wm×vš— MÖn‡Y mnvqZvi Rb¨ cÖ‡qvRbxq Z_¨ mieivn Kivi GKwU
cÖwµqv|
wnmve weÁv‡bi cÖPwjZ aviYv (Accounting Concept) t
wnmve msµvš— hveZxq Kvh©vejx KZ¸‡jv aviYvi Dci wfwË K‡i m¤úvw`Z n‡q _v‡K| G aviYv
¸‡jv‡K Avgiv me©Rb ¯^xK…Z wbqg-Kvbyb Ges e¨envi cÖYvjxiƒ‡c ey‡S _vwK| Avi ¯^Ztwm× wbqg-Kvbyb
ej‡Z Ggb mZ¨‡K eySvq hvi †Kvb cÖgv‡Yi cÖ‡qvRb nq bv| A_©vr wb‡RB wb‡Ri mZ¨Zv cÖgvY K‡i|
mywbw`©ó fv‡e ej‡Z †M‡j wnmve msµvš— cÖPwjZ bxwZ n‡”Q KZ¸‡jv ¯^Ztwm× wbqg-Kvbyb hvi Avš—
R©vwZK ¯^xK…wZ i‡q‡Q Ges hv‡K †K›`ª K‡i wnmve msµvš— hveZxq Kvh©cÖYvjx m¤úvw`Z n‡q _v‡K|
wnmve msµvš— cÖPwjZ aviYv ¸‡jvB g~jZt me©Rb ¯^xK…Z wnmve weÁvb bxwZgvjv|
wnmve msµvš— cÖPwjZ bxwZ ev aviYv ¸‡jv wbgœiƒc t
1) Kvievix mËv (Business Entity)
2) wnmveKvj (Accounting Period)
3) A‡_©i/UvKvi A‡¼ cwigvc (Money Measurement)
4) PjwZ e¨emvi aviYv (Going Concern Concept)
5) µq g~j¨ aviYv (Cost Concept)
6) ˆØZ djvdj aviYv (Dual Aspect Concept)
7) e‡Kqv wfwËK aviYv (Accrual Basis Concept)
8) Znwej aviYv (Fund Concept)
9) Av`vqKiY aviYv (Realization Concept)
10) gvwjKvbv aviYv (Proprietary Concept)

c„ôv - 2
wnmve weÁv‡bi cÖPwjZ cÖ_v ev ixwZ (Accounting Conventions) t
†`‡ki mvgvwRK, ivR‰bwZK I A_©‰bwZK Ae¯’vi Dci wfwË K‡i †h mKj wbqg-Kvbyb Aej¤^b I
AbymiY K‡i †Kvb †`‡ki wnmvei¶Y †ckv cwiPvwjZ n‡q _v‡K Zv‡K Avgiv wnmve msµvš— cÖPwjZ
cÖ_v ev ixwZ e‡j _vwK|
mvavibfv‡e Abym„Z ixwZ¸‡jv nj :
1) mvgÄm¨ (Consistency)
2) msi¶YkxjZv (Conservatism)
3) Av‡cw¶K ¸i“Z¡ (Materiality)
4) cÖKvk (Disclosure)
5) e¯‘wbôZv (Objectivity)
wnmvePµt
cÖZ¨vwnK Rxe‡b bvbv cÖKvi Pµ cwijw¶Z nq| †hgbt eëmvq Pµ, Kvh©Ki g~jab Pµ, eë¯’vcbv Pµ
BZ¨vw`| wnmve c×wZ mg~‡ni ch©vqµg‡K wnmve Pµ ejv nq| †jb‡`b mg~n Rv‡e`vq wjwce× Kivi
gva¨‡g wnmve P‡µi Kvh© Avi¤¢ nq| Zvici G‡ì‡K †kªYx web¨vm K‡i LwZqv‡b ¯’vbvš—i Kiv nq|
LwZqvb eB n‡Z cÖ‡Z¨K wnmv‡ei DØ„Ë‡K wb‡q wnmv‡ei MvwYwZK wbf©yjZv cÖgv‡Yi Rb¨ †iIqvwgj ˆZix
Kiv nq Ges †iIqvwgj cÖ‡qvRbxq mgš^q mvab K‡i Avw_©K wee„wZ cÖ¯‘Z Kiv nq| cwi‡k‡l GB Avw_©K
-wee„wZi wek` e¨vL¨v I we‡k lb Kiv nq| wnmve c×wZ mg~‡ni GB wbqwgZ eëav‡bi cybive„wË‡K
Accounting Cycle ev wnmve Pµ e‡j| †Kvb GKwU Avw_©K cÖwZôv‡b cÖ‡Z¨K wnmve Kv‡ji g‡a¨
†h mg¯— wnmve Kvh©vejx cybtmsNwVZ nq Zv wbgœiƒc t
‡jb‡`b wjwce×KiY (Recording Transactions)t
wnmv‡ei eB‡Z Avw_©K †jb‡`b mg~n, ˆ`wbK wnmve wfwË‡Z (Chronologically) wjwce× Kiv wnmve
cÖYq‡bi cÖ_g c`‡¶c| wewfbœ cÖKvi cÖvgvb¨ `¯—v‡eR (Documents) Gi wfwË‡Z †jb‡`b mg~n
wnmv‡ei †h cÖv_wgK eB‡Z wjwce× Kiv nq Zv‡K Rv‡e`v eB ev wnmv‡ei cÖv_wgK eB (Books of
Primary Entry) ejv nq|
‡jb‡`b mg~‡ni msw¶ßKiY (Summarizing Transactions)t
LwZqvb eB‡Z wnmve ¯’vbvš—i Kivi ci wnmve cÖYq‡bi cieZ©x c`‡¶c n‡jv ‡iIqvwgj ˆZix Kiv|
LwZqvb wnmve mg~‡ni MvwYwZK ï×Zv hvPvB Kivi D‡Ï‡k¨ Zv ˆZix Kiv nq| †iIqvwgj LwZqv‡bi
wnmve¸‡jvi GKwU ZvwjKv| †iIqvwgj wg‡j hvIqvi ci jvf †jvKmvb wnmve Ges DØ„ËcÎ ˆZix Ki‡Z
nq|

c„ôv - 3
Avw_©K wee„wZ cÖ¯‘Z KiY (Preparing Financial Statements)t
†iIqvwgj cÖ¯‘Z Kivi ci wnmve cÖYq‡bi cieZ©x c`‡¶c Avw_©K wee„wZ ˆZix Kiv| Avw_©K wee„wZ ˆZix
Kivi D‡Ïk¨ eëmv‡qi Avw_©K djvdj wbiƒcb Kiv| Agybvdv‡fvMx (Non Profit) cÖwZôv‡bi Rb¨
mvaviYZ Avq-e¨q wnmve Ges DØ„ËcÎ ˆZix Ki‡Z nq| G mKj Avw_©K wee„wZi gva¨‡g cÖwZôv‡bi
Avq-e¨q Ges Avw_©K Ae¯’vi mwVK wPÎ cÖ`wk©Z nq|
wnmvekv¯¿ KZ©„K mieivnK…Z Z‡_ï e¨vL¨v (Interpreting Accounting Information)t
wjwLZ wee„wZ ˆZix Kivi ci Avw_©K djvd‡ji wek` e¨vL¨v I wbix¶v Kivi cÖ‡qvRb nq| KviY D³
-we‡k lb Ges ch©v‡jvPbvi Rb¨ Avq-e¨q wnmve Ges DØ„ËcÎB eëüZ n‡q _v‡K| cÖwZôv‡bi Avw_©K
-Ae¯’v m¤ú‡K© wewfbœ †jvK wewfbœ `„wófw½ ‡_‡K Rvb‡Z Pvq| G Rb¨ Avw_©K weeiYx mg~n we‡k lb Kiv
-ìKvi| Kviev‡ii DcvR©b ¶gZv Ges FY aviY ¶gZv hvPvB Kivi Rb¨ Avw_©K wee„wZ we‡k lb Kiv
cÖ‡qvRb|
wnmvePµ‡K ms‡¶‡c wbgœwjwLZ cuvPwU ¯^Zš¿ †mvcv‡b Dc¯’vcb Kiv hvq t
K) Rv‡e`v fyw³KiY (Journalizing)
L) LwZqvb fyw³KiY (Posting)
M) †iIqvwgj cÖ¯‘ZKiY (Preparing a Trial Balance)
N) Avw_©K wee„wZ cÖYqb (Preparing the Financial Statements)
-O) Avw_©K weeiYx we‡k lY I e¨vL¨v (Analysis and Interpretation of Financial
Statements)
wP‡Îi mvnv‡h¨t

c„ôv - 4
‡jb‡`b, wnmv‡ei †kªYxwefvM I †WweU †µwWU wbY©qbxwZ
AvaywbK c×wZ‡Z wnmve‡K Pvi fv‡M fvM Kiv nq t
(K) m¤ú` wnmve t (f‚wg, `vjvb, Kw¤úDUvi, †`bv`vi, bM`, e¨vsK wnmve)
(L) `vq wnmve t (g~jab, cvIbv`vi wnmve)
(M) Avq wnmve t (mvwf©m PvR©, e¨vsK my` wnmve)
(N) LiP wnmve t (Awdm fvov, †eZb, hvZvqvZ wnmve)
wnmve msi¶‡bi c×wZ t
K) `yÕZidv `vwLjv c×wZ‡Z (Double Entry System) wnmve msi¶b Ki‡Z n‡e|
L) Accrual Basis G wnmve msi¶b Ki‡Z n‡e|
M) HwZnvwmK e¨q bxwZi (Historical cost concept) wfwË‡Z †jb‡`b wjwce× Ki‡Z n‡e|
wnmv‡ei eB, dig I ‡iwRóvimg~n t
‡jb‡`bmg~n wjwce× Kivi cÖv_wgK †iKW© nj eB, dig I †iwRóvimg~n| mvaviYZ wbgœwjwLZ eB dig
I †iwRóvimg~n i¶Yv‡e¶Y Kiv nq t
1| fvDPvi mg~n t
 ‡WweU fvDPvi
 ‡µwWU fvDPvi
 UªvÝdvi fvDPvi
 Rvb©vj fvDPvi
2| bM`vb eB
3| mvaviY LwZqvb
4| †eZb ewn
5| ¯’vqx m¤ú` †iwRóvi
6| gRy` †iwRóvi
7| AMÖxg †iwRóvi
8| Kg©x FY †iwRóvi
9| cvIbv`vi †iwRóvi
10| QywUi †iwRóvi
11| Kg©x gyf‡g›U †iwRóvi
12| Ab¨vb¨ Kg©m~Px wfwËK cÖ‡qvRbxq †iwRóvi
13| bM`vb cÖZ¨qbcÎ

c„ôv - 5
‡jb‡`b †d¬v PvU©
wej mv‡cvU©
‡WweU fvDPvi/†µwWU fvDPvi
bM`vb eB
mvaviY LwZqvb
Rvb©vj fvDPvi
AbMw` †jb‡`b

c„ôv - 6
Awa‡ekb : 2
Avw_©K weeiYx wK ?
Avw_©K weeiYx n‡”Q GKwU wbw`©ó mg‡qi (mvavibZ GK eQi) g‡a¨ msNwUZ eëmvq Kvh©Kjv‡ci
djvdj Ges GKwU wbw`©ó mg‡q eëmv‡qi Avw_©K Ae¯’v‡bi wjwLZ mvi ms‡¶c|
Avw_©K weeiYxi mvaviY D‡Ïk¨ n‡”Q GKUv eëmv‡qi Avw_©K Ae¯’vb, Kvh©Kjvc Ges bM` cÖevn
m¤ú‡K© Z‡_ï eënviKvix‡ì Z_¨ cÖ`vb Kiv hv Zv‡ì A_©‰bwZK wm×vš— MÖn‡bi †¶‡Î mnvqK nq|
Avw_©K weeiYxi Dcv`vb ¸‡jv wb‡gœ †Ìqv n‡jv t
 DØ„ËcÎ
 Avq wnmve weeiYx
 `yBwU weeiYx t
 ¯^Ë¡vwaKvi cwieZ©b Ges
 ¯^Ë¡vwaKvi evov‡bv g~jab
 bM` cÖevn weeiYx
 wnmvebxwZ Ges D`NvUb
 -AbycvZ we‡k lY
Avq wnmve weeiYx t
Avq weeiYx n‡”Q GKwU wbw`©ó mg‡qi g‡a¨ msMwVZ eëmvq Kvh©Kjv‡ci mvi ms‡¶c hv‡Z H mg‡qi
g‡a¨ msMwVZ eëmvq Kvh©Kjvc n‡Z D×„Z bxU jvf ev bxU ¶wZi djvdj cÖ`wk©Z nq|
DØ„ËcÎ t
-DØ„ËcÎ nj mvaviYZ wnmve mgxKi‡Yi we‡k lY|
‡gvU m¤úwË = `vq + gvwjKvbv¯^Ë¡
Total assets = Liability + Owners equity
DØ„Ëc‡Î †`Lv‡bv nq
 eëmv‡qi m¤ú` (Asset)
 `vq (Liability)
 gvwj‡Ki µgea©gvb `vwe (Owners equity)
Ab¨ K_vq, Bnv GKwU wbw`©ó mgq †k‡l †Kv¤úvwbi Avw_©K Ae¯’vb †`Lvq| ewntc¶ (External
party) D×„ËcÎ eënvi K‡i cÖwZôv‡b wb‡gœv³ welq¸‡jv wPwýZ Kiv Rb¨ :
 Zvij¨ (¯^í‡gqv`x `vq cwi‡kv‡ai ¶gZv)
 ¯^”QjZv (mKj ¯^í‡gqv`x I `xN©‡gqv`x †`bv cwi‡kv‡ai ¶gZv)
 mvgwMÖK Avw_©K Ae¯’v
D×„Zc‡Î wbgœwjwLZ welq¸‡jv Aš—©fy³ _v‡K ;

c„ôv - 7
 PjwZ m¤ú`
 ¯’vqx m¤ú`
 `„k¨gvb ev ¯úk©bxq m¤úwË
 AjxK m¤úwË
 `xN©‡gqv`x wewb‡qvM
 m¤úwË, c¨vU¨v›U I hš¿cvwZ
 A¯úk©Yxq m¤úwË
 PjwZ `vq
 `xN©‡gqv`x `vq
 gvwjK/÷K‡nvìvi‡`i `vq|

c„ôv - 8
Awa‡ekb : 4
AMÖxg mgš^q, fyj ms‡kvab, LiP mwÂwZ, mÂ‡qi my` cÖwfkb I Znwej mgš^q,
Depreciation; DMF wbY©q c×wZ I wnmvefy³KiY|
mÂ‡qi my` cÖwfkbt
eQi †k‡l ev eQ‡ii gv‡S m`m¨‡ì RgvK…Z mÂ‡qi Dci GKwU wbw`©ó nv‡i my` cÖ`vb Ki‡Z nq|
RgvK…Z mÂ‡qi Dci mvaviYZ Product basis G e¨vsK †i‡U †gvU my` wnmve Kiv nq| Gfv‡e eQi
†k‡l ev eQ‡ii gv‡S 1 eQi ev 6 gvm wfwË‡Z my` wnmve K‡i 30†k Ryb ev 31†k wW‡m¤î Zvwi‡L my`
cÖwfkb Ki‡Z n‡e| my` cÖwfk‡bi ev mwÂwZi Accounting Entry n‡e-
mÂ‡qi my` wnmve ..................... ‡WweU
mÂq cÖwfkb ev mwÂwZ wnmve ‡µwWU
Disaster Management Fund (DMF) Gi cÖ‡qvRbxq Accounting Entry t
DMF Gi †cvw÷s-
DMF wnmve ‡WweU
Provision for DMF wnmve ‡µwWU
A_©vr †jRv‡i ‘`y‡h©vM eë¯’vcbv LiP wnmve’ bv‡g GKwU wnmve LvZ _vK‡e Ges UvKvi cwigvb ‘‡WweU’
Kjv‡g em‡e| ZvQvov †jRv‡i ‘`y‡h©vM eë¯’vcbv mwÂwZ wnmve’ e‡j GKwU wnmve LvZ _vK‡e Ges
UvKvi cwigvb‘‡µwWU’ Kjv‡g em‡e|
`y‡h©vM eë¯’vcbv mwÂwZi A_© e¨vs‡K wewb‡qvM Kiv n‡e| †m‡¶‡Î-
DMF Investment wnmve ‡WweU
e¨vsK wnmve ‡µwWU
A_©vr †Rbv‡ij †jRv‡i ‘`y‡h©vM eë¯’vcbv mwÂwZ wewb‡qvM wnmve’ bv‡g Av‡iv GKwU wnmv‡ei LvZ
†Lvjv n‡e Ges UvKvi cwigvb ‘‡WweU’ Kjv‡g em‡e|
DMF wbY©‡qi c~‡e© hw` †`Lv hvq DMF Investment wnmv‡e my` cvIqv ‡M‡Q, †m‡¶‡Î Entry
n‡e-
DMF Investment wnmve ‡WweU
e¨vsK my` wnmve ‡µwWU
DMF Investment wnmv‡e †Kvb e¨vsK PvR©/Kwgkb KvU‡j Entry n‡e-
[

c„ôv - 9
e¨vsK PvR©/Kwgkb wnmve ‡WweU
e¨vsK wnmve ‡µwWU
AwMÖg Ges wbivcËv RvgvbZ t
(i) -ågb AwMÖg t †Kvb Kg©KZ©v/Kg©Pvixi ågb cwiKíbv Aby‡gvw`Z nIqvi ci mswk ó
Kg©KZ©v/Kg©Pvix‡K cÖ¯—vweZ åg‡Yi AvbygvwbK Li‡Pi AbwaK cwigvY AwMÖg †`qv hv‡e| Gfv‡e †Kvb
Kg©KZ©v/Kg©Pvix‡K AwMÖg cÖ`vb Kiv n‡j wb‡gœ cÖ`wk©Z Dcv‡q GKwU ‡WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e|
D`vniY t
Avãyj AvIqvj‡K wW‡m¤^i 11 ZvwiL ch©š— mg‡q MvRxcyi cÖKí GjvKv cwi`k©‡bi D‡Ï‡k¨
20.12.2011 L„óvã Zvwi‡L 1,000 UvKv ågb AwMÖg cÖ`vb Kiv nj|
iƒcmx evsjv
‡K›`ªxq Awdm
wkgyjZjx †ivW, MvRxcyi
bM`/e¨vsK †WweU fvDPvi
weeiY MÖnxZvi bvg wnmv‡ei `dv †KvW bs UvKv
21 n‡Z 23†k wW‡m¤^i ch©šÍ
MvRxcyi cÖKí GjvKv cwi`k©‡bi
Rb¨
Avãyj AvIqvj ågb AwMÖg 1,000.00
‡gvU UvKv t GK nvRvi UvKv gvÎ| †gvU 1,000.00
ivR¯^ wU‡KU
MÖnxZvi ¯^v¶i wnmvei¶K cix¶K Aby‡gv`bKvix
(ii) AwMÖg evox/Awdm fvov t fvov Pzw³ Abyhvqx evwoi gvwjK‡K †gvU fvovi †Kvb Ask AwMÖg cÖ`vb
Kiv n‡j “AwMÖg evox fvov” wnmve‡K †WweU K‡i GKwU e¨vsK †WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e| GLv‡b
-D‡j L¨ †h Giƒc AwMÖg cÖ`vb Aek¨B †PK/wWwW/†c-AW©v‡ii gva¨‡g n‡Z n‡e|
D`vniY t
iƒcmx evsjv wkgyjZjx BDwbU Awd‡mi GK erm‡ii fvov eve` †gvU 24,000 UvKv †P‡Ki gva¨‡g
evoxi gvwjK Rbve gwdRyi ingvb‡K 10.12.2011 L„óvã Zvwi‡L AwMÖg cÖ`vb Kiv n‡jv|
fvDPvi cÖ¯‘Z cÖwµqv t
fvDPvi bs- .............
ZvvwiL t 20.12.2011

c„ôv - 10
iƒcmx evsjv
wkgyjZjx BDwbU Awdm
e¨vsK †WweU fvDPvi
....... m¤úvw`Z Pzw³ Abyhvqx GK
erm‡ii evox fvov eve` AwMÖg
Rbve gwdRyi ingvb AwMÖg evox fvov 24,000.00
‡gvU UvKv t PweŸk nvRvi UvKv gvÎ| †gvU 24,000.00
ivR¯^ wU‡KU
(iii) ‡Uwj‡dvb Lv‡Z wbivcËv RvgvbZ t
‡Uwj‡dvb jvBb ms‡hvR‡bi Rb¨ wbivcËv RvgvbZ cÖ`vb Kiv n‡j Zvi Rb¨ e¨vsK †WweU fvDPvi cÖ¯‘Z
Ki‡Z n‡e|
D`vniY t
wkgyjZjx BDwbU Awd‡m GKwU bZzb †Uwj‡dvb jvBb ms‡hvR‡bi Rb¨ †gvU 4,000 UvKv 10.12.2011
L„óvã Zvwi‡L wbivcËv RvgvbZ cÖ`vb Kiv n‡jv|
iƒcmx evsjv
wkgyjZjx BDwbU Awdm
e¨vsK †WweU fvDPvi
wkgyjZjx BDwbU Awd‡m GKwU
bZzb †Uwj‡dvb jvBb ms‡hvR‡bi
Rb¨ wbivcËv RvgvbZ †PK
bs......... Zvs 10.12.2011 Gi
gva¨‡g cÖ`vb Kiv nj|
evsjv‡`k wUGÛwU
†evW©
†Uwj‡dvb Lv‡Z
wbivcËv
RvgvbZ
4,000.00
‡gvU UvKv t Pvi nvRvi UvKv gvÎ| †gvU 4,000.00
ivR¯^ wU‡KU
cÖ‡`q LiP mwÂwZ t
cÖ‡`q LiPmg~n †hgb Awdm fvov, †Uwj‡dvb wej, M¨vm wej, we`¨yr wej, ågb I ˆ`wbK fvZv BZ¨vw` t
wnmve el© †k‡li mgq hw` †`Lv hvq †h D³ erm‡ii †Kvb Lv‡Zi LiP e‡Kqv i‡q‡Q Ges D³ Li‡Pi
-wej cvIqv †M‡Q Z‡e mswk ó LiP‡K †WweU K‡i Ges LiP mwÂwZ wnmve‡K †µwWU K‡i GKwU Rvb©vj
fvDPvi bs- .............
ZvvwiL t 10.12.2011
fvDPvi bs- .............
ZvvwiL t 10.12.2011

c„ôv - 11
fvDPvi cÖ¯‘Z Ki‡Z n‡e| †K›`ªxq Awdm I BDwbU Awd‡mi e‡Kqv LiP Giƒc Rvb©vj fvDPv‡ii gva¨‡g
wnmvef~³ Ki‡e| ewY©Ziƒc Li‡Pi Rb¨ GKwU Rvb©vj fvDPvi cÖ¯‘Z K‡i †`Lvb nj|
D`vniY t 30.06.2011 L„óvã Zvwi‡L †gÕ11 gv‡mi we`ÿr I ‡Uwj‡dvb wej eve` h_vµ‡g 580/- UvKv
450/- UvKvi 2wU wej cvIqv †Mj|
iƒcmx evsjv
‡K›`ªxq Awdm
Rvb©vj fvDPvi
‡KvW bs weeiY †WweU †µwWU
UvKv UvKv
we`ÿr wej wnmve Dr. 580/-
†Uwj‡dvb wnmve Dr. 450/-
To LiP mwÂwZ wnmve 1,030/-
†gvU 1,030/- 1,030/-
‡gvU UvKv t GK nvRvi wÎk UvKv gvÎ|
KviYt †gÕ11 gv‡mi we`ÿr wej I †Uwj‡dvb wej wnmvefy³ Kiv nj|
cÖ¯‘ZKvix wnmvei¶K cix¶K Aby‡gv`bKvix
AwMÖg mgš^q t
ågb AwMÖg mgš^q t
ågbKvix Kg©KZ©v/Kg©Pvix ågb †k‡l ågbfvZv wej `vwLj Kivi ci D³ wej h_vh_fv‡e Aby‡gvw`Z
n‡j †gvU wej n‡Z c~‡e© cÖ`Ë AwMÖg ev` †`qvi ci we‡ji Aewkó UvKv bM` cwi‡kva Ki‡Z n‡e Ges
Gfv‡e †h cwigvb UvKv cÖ`vb Kiv nj Zvi -Rb¨ mswk ó Kg©KZ©vi bv‡g ågb AwMÖg‡K †WweU K‡i GKwU
K¨vk †WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e Ges †gvU ågb fvZv we‡ji Rb¨ GKwU Rvb©vj fvDPvi cÖ¯‘Z
Ki‡Z n‡e|
D`vniYt
06.12.2011 L„óvã Zvwi‡L Rbve Avãyj Lv‡jK I Avt gv‡jK ågb fvZv wej h_vµ‡g 1,100/- UvKv I
800/- UvKv Aby‡gvw`Z nj| Df‡qB ågb fvZv eve` h_vµ‡g 1,000/- I 600/- UvKv AwMÖg wb‡qwQj|
D³ Zvwi‡LB Rbve Avãyj Lv‡jK I Avãyj gv‡jK‡K Zuv‡ì we‡ji Aewkó UvKv h_vµ‡g 100/- I
200/- UvKv bM` cÖ`vb Kiv nj Ges Gi Rb¨ K¨vk †WweU fvDPvi cÖ¯‘Z Kiv nj| †gvU ågb fvZv we‡ji
Rb¨ wbgœi“‡c Rvb©vj fvDPvi cÖ¯‘Z Ki‡Z n‡e|
iƒcmx evsjv
Rvb©vj fvDPvi
UvKv UvKv
fvDPvi bs- .............
ZvvwiL t 30.06.2011
†R.wf bs- .............
ZvvwiL t 06.12.2011

c„ôv - 12
ågb I ˆ`wbK fvZv wnmve Dr. 1,900/-
To ågb AwMÖg wnmve 1,600/-
cÖ‡`q wnmve 300/-
†gvU 1,900/- 1,900/-
‡gvU UvKv t GK nvRvi bqkZ UvKv gvÎ|
KviYt Avãyj Lv‡jK I Avãyj gv‡j‡Ki 2wU ågb fvZv wej ågb AwMÖ‡gi wecix‡Z mgš^q Kiv nj|
G‡¶‡Î wej `yÕwUi eve` cÖ‡`q 300/- UvKv cÖ`v‡bi mgq cÖ‡`q wnmve‡K †WweU Kiv n‡e|
AwMÖg evox fvov mgš^q t
mvaviYZt cÖ‡Z¨K gv‡mi wba©vwiZ evox fvovi GKwU Ask Pzw³ †gvZv‡eK bM` ev †P‡Ki gva¨‡g cÖ`vb
Kiv nq Ges evwK Ask c~‡e© cÖ`Ë AwMÖg n‡Z mgš^q Kiv nq| Rvb©vj fvDPv‡ii mvnv‡h¨ Giƒc AwMÖg
mgš^q Kiv nq| wb‡gœ GKwU D`vniY †`Iqv nj t
iƒcmx evsjv †K›`ªxq Awdm gvwmK 2,000/- UvKv fvovq GKwU feb Awdm wnmv‡e e¨envi K‡i| fvov
eve` cÖwZ gv‡m 1,000/- UvKv †P‡Ki gva¨‡g cÖ`vb Kiv nq Ges Aewkó 1,000/- UvKv c~‡e© cÖ`Ë
AwMÖg n‡Z mgš^q Kiv nq| wb‡gœ RyjvBÕ 11 gv‡mi fvovi Aewkó 1,000/- UvKv AwMÖg n‡Z mgš^‡qi
Rb¨ GKwU Rvb©vj fvDPvi cÖ¯‘Z K‡i †`Lv‡bv njt
iƒcmx evsjv
‡K›`ªxq Awdm
Rvb©vj fvDPvi
UvKv UvKv
Awdm fvov Dr. 1,000/-
To AwMÖg evox fvov wnmve 1,000/-
†gvU 1,000/- 1,000/-
‡gvU UvKv t GK nvRvi bqkZ UvKv gvÎ|
KviYt RyjvBÕ11 gv‡mi fvovi Aewkó 1,000/- UvKv AwMÖg n‡Z mgš^q Kiv nj|
‡R.wf bs- .............
ZvvwiL t 06.12.2011

c„ôv - 13
Awa‡ekb : 5
cÖwZôv‡bi MVbZš¿, gvbe m¤ú` eë¯’vcbv, wnmve i¶b cwiPvjbv, Avw_©K eë¯’vcbv
wbqš¿Y, Ges ¶z`ª FY I mÂq cwiPvjbv c×wZ ch©v‡jvPbv
cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-- msMVb I wbqgvejx t
`vwi`ª¨ we‡gvP‡b ¶z`ª FY cwiKíbvi f~wgKv Acwimxg e‡j cÖgvwYZ n‡q‡Q| evsjv‡`k miKvi 1990
-mv‡j cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- cÖwZôv K‡ib| GwU †Kv¤úvbx G¨v± 1913 Gi Aax‡b
wbewÜZ GKwU AjvfRbK cÖwZôvb| cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-- Gi g~j D‡Ïk¨ I
-j¶¨ n‡”Q †`‡ki we‡kl K‡i cj x GjvKvi weËnxb-Rwgnxb Rb‡Mvôxi Rb¨ m¤ú` mieiv‡ni gva¨‡g
-Kg©ms¯’v‡bi my‡hvM m„wó Kiv| GB j‡¶¨ cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- cjx GjvKvq
-`vwi`ª¨ we‡gvP‡bi j‡¶¨ mn‡hvMx ms¯’vmg~‡ni gva¨‡g ¶z`ªFY Kvh©µg cwiPvjbv K‡i hv‡”Q| cj x
GjvKvq weËnxb-f~wgnxb‡ì msMwVZ K‡i ¶z`ªFY Kg©m~Pxi gva¨‡g `vwi`ª¨ we‡gvP‡b AvMÖnx miKvix,
†emiKvix, Avav-miKvix cÖwZôvb I GbwRImg~n‡K wc‡KGmGd Zv‡ì Av‡e`‡bi †cÖw¶‡Z mn‡hvMx
ms¯’v (Partner Organization - PO) wnmv‡e Aš—f©y³ K‡i _v‡K| mn‡hvMx ms¯’v wn‡m‡e Aš—
f©y³ nIqvi ci wc‡KGmGd ms¯’vmg~n‡K ¶z`ªFY Kvh©µg cwiPvjbvi D‡Ï‡k¨ ¶z`ªFY Znwej Ges
cÖvwZôvwbK Dbœq‡bi Rb¨ wewfbœ ai‡bi mnvqZv cÖ`vb K‡i _v‡K|
eZ©gv‡b ¶z`ªFY Kvh©µg‡K Av‡iv e„nËi cwim‡i m¤cÖmvi‡Yi D‡Ï‡k¨ wc‡KGmGd mn‡hvMx
ms¯’vmg~‡ni gva¨‡g MÖvgxY ¶z`ªFY Kvh©µgmn wewfbœ ai‡bi ¶z`ªFY Kvh©µg ev¯—evqb ïi“ K‡i‡Q t
 MÖvgxY ¶z`ªFY (Rural Microcredit) ;
 bMi ¶z`ªFY (Urban Microcredit)
 AwZ`wi`ª‡ì Rb¨ ¶z`ªFY (Ultra Poor)
 ¶z`ª D‡`¨vMx FY (Micro Enterprise)
 ‡gŠmywg FY (Seasonal Loan)
 K…wl Lv‡Z FY (Agriculture Sector Microcredit)
 `y‡h©vM FY (Disester Loan)
 cÖvwZôvwbK Dbœqb FY (Institutional Development Loan)
Dc‡iv³ ¶z`ªFY Kvh©µ‡gi Aax‡b mn‡hvMx ms¯’v Ges FYx wbe©vP‡bi †¶‡Î mywbw`©ó wbqg-bxwZ AbymiY
Kiv nq|
Dc‡iv³ FY cwiKíbv QvovI wmWi Avµvš— GjvKvq RbM‡Yi mvnv‡hï Rb¨ wc‡KGmGd c`‡¶c
wb‡q‡Q| GB cÖK‡íi AvIZvq wc‡KGmGd wbgœiƒc Kvh©µg MÖnY K‡i‡Q t
 `yM©Z GjvKvq FYx‡ì wbKU n‡Z FY Av`vq ¯’wMZ ivLv n‡q‡Q|
 mn‡hvMx ms¯’vi AeëüZ mvwf©m PvR© n‡Z wiwjd Kvh©µg ïi“ Kivi wb‡`©k †Ìqv n‡q‡Q|
cÖ‡qvRb Abyhvqx bZzb FY cÖ`vb, we‡kl †¶‡Î FY gIKyd, mÂq AvgvbZ D‡Ëvjb Ges `y‡h©vM
eë¯’vcbv Znwej n‡Z mnR wKw¯—‡Z FY cÖ`vb|

c„ôv - 14
cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- e„nËi iscyi †Rjvq 2006 mv‡ji Ryb gvm n‡Z cÖvBg
cÖKí cwiPvjbv ïi“ K‡i hvi Aax‡b bZzb Kvh©µg MÖnY Kivi Rb¨ Kv‡Ri wewbg‡q A_© I e¨w³MZ
D‡`¨v‡M Kg©ms¯’v‡bi Rb¨ FY Ges cÖwk¶b cÖ`v‡bi eë¯’v Kiv nq| AwZ`wi`ª Rb‡Mvôxi `vwi`ª¨
we‡gvP‡bi Rb¨ Ri“ix wfwËK I Lv`¨ mvgMÖx µ‡qi Rb¨ F‡Yi eë¯’v K‡i| GQvov e„nËi iscyi †Rjvq
gsMv `~i Kivi Rb¨ Kv‡Ri wewbg‡q A_© cÖ`v‡bi eë¯’v Kiv nq| cÖvBg cÖK‡íi Aax‡b myweav †fvMx‡ì
bgbxq ¶z`ªFY cÖ`vb Kiv nq| GB FY cÖK‡íi AvIZvq FY cÖ`vb Ges cwi‡kv‡ai †¶‡Î bgbxq eë¯’v
MÖnY Kiv n‡q‡Q| Bnv QvovI gsMv Avµvš— GjvKv n‡Z we‡`‡k K‡g©i Rb¨ kªwgK‡ì †cÖi‡Yi eë¯’v
-Kiv n‡q‡Q| cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-, GjAvBGdwU cÖKí cÖwZôv K‡i‡Q hvi
Aax‡b `vwi`ª¨ we‡gvP‡bi Rb¨ cvBjU cÖKí MÖnY Kiv n‡q‡Q| GB cÖK‡íi Aax‡b `wi`ª Rb‡Mvôxi
-A_©‰bwZK DbœwZi f~wgKv cÖmvwiZ Kiv n‡q‡Q| eZ©gv‡b cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-
Gi 240wU mn‡hvMx cÖwZôvb i‡q‡Q|
FY cwiKíbv I mÂq cwiKíbvi Rb¨ cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Gi wb‡`©wkKv I
¶z`ªFY Kvh©µg -cwiPvjbvi Rb¨ wewfbœ cwjwm cÖYqb K‡i‡Q Ges cj x Kg©-mnvqK dvD‡Êkb
(wc‡KGmGd)- Gi mn‡hvMx cÖwZôvb¸‡jv GB wb‡`©wkKv †gvZv‡eK Zv‡ì FY Kvh©µg cwiPvjbv K‡i
-_v‡K| cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Zv‡ì mn‡hvMx cÖwZôvb¸wji Kg©KZ©v I
Kg©Pvix‡ì Kvh©¶gZv I `¶Zv e„w×i Rb¨ wewfbœ cÖKvi Kg©kvjv/cÖwk¶b cÖ`vb K‡ib| GB
-cÖwk¶Y/Kg©kvjvi Aax‡b cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- e„nËi wel‡qi Dci cÖwk¶Y
cÖ`vb K‡ib| `vwi`ª¨ we‡gvPb cwiKíbv myPvi“iƒ‡c cwiPvjbvi Rb¨ GB cÖwk¶Y Kvh©µg ¸i“Z¡c~Y©
f~wgKv cvjb K‡i| mn‡hvMx cÖwZôv‡bi Kg©KZ©v‡ì cÖwk¶Y cÖ`v‡bi Rb¨ ‘cÖwk¶Y wb‡`©wkKv’ cÖYq‡bi
Rb¨ cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- civgk©`vZv Ges `¶ cÖwZôvb wb‡qvM K‡i‡Q|
Af¨š—ixY wbix¶K‡K Zvi Kv‡Ri ïi“‡ZB cÖwZôv‡bi wbgœewY©Z bxwZgvjv, g¨vbyqvj ¸wji ch©v‡jvPbv
K‡i cÖwZôv‡bi cwiPvjbv wewai mv‡_ DËgiƒ‡c cwiwPZ n‡Z n‡e|
MVbZš¿ t
MVbZ‡š¿ cÖwZôv‡bi cÖavb D‡Ïk¨ m`m¨ msL¨v cwiPvjbv cwil`, cwiPvjbv c×wZ wnmve wbqš¿Y I
AwWU m¤ú‡K© we¯— -vwiZ weeiY D‡j L _v‡K| Af¨š—ixY wbix¶K‡K GB MVbZš¿ myPviyiƒ‡c cvV K‡i
cÖwZôv‡bi Kvh© cwiPvjbvi mv‡_ mycwiwPZ n‡Z n‡e| AwWU cwiPvjbvKv‡j j¶¨ n‡e †h, cÖwZôv‡bi
Kvh©vejx MVbZš¿ Abyhvqx ch©v‡jvPbv Kiv nq| MVbZ‡š¿ Aby‡gvw`Z bq Ggb †Kvb Kvh©vejx j¶¨ Ki‡j
Zv‡K Aek¨B G wel‡q cÖwZôv‡bi DaŸ©Zb KZ©„c¶‡K I PKSF †K cÖ‡qvRbxq eë¯’v MÖn‡b AewnZ
Ki‡Z n‡e| MVbZ†š¿ †Kvb `ye©jZv cwijw¶Z n‡j Zv `ywiKi‡bi Rb¨ Zvi Dc‡`k Aek¨B AwWUi‡K
w`‡Z n‡e|
gvbe m¤ú` eë¯’vcbv g¨vbyqvj (H.R Manual) t
GB g¨vbyqv‡j cÖwZôv‡bi Kg©KZ©v I Kg©Pvix‡ì wb‡qvM I Zvnv‡ì PvKzix wewagvjv (Job
Description) †eZb I Ab¨vb¨ myweavw` Awdm Dcw¯’wZi wbqgvejx, †evbvm, QzwU I ¯^v¯’¨ welqK
myweavw` BZ¨vw` wel‡q we¯—vwiZ wbqgvejx _v‡K| Bnv Qvov cÖwZôv‡bi GKwU Organogram wjwce×

c„ôv - 15
Kiv nq| Kg©KZ©v I Kg©Pvix‡ì kvw¯—weavb c×wZ, Avwcj, Kg©PÿwZ (Suspenstion/ dismissal),
Aemi MÖn‡bi wbqgvejx we¯— -vwiZ fv‡e D‡j L _v‡K| cÖwf‡W›U dvÛ I Gratuity hw` _v‡K †m
m¤ú‡K© we¯—vwiZ weeiYx wjwce× _v‡K|
AwWU PjvKvjxb Af¨š—ixY wbix¶K ch©v‡jvPbv K‡i †`‡L‡eb †h gvbe m¤ú` eë¯’vcbv g¨vbyqv‡ji
kZ©vejx mwVKfv‡e cvjb Kiv n‡q‡Q wKbv| †Kvb Awbqg NU‡j Zv Aek¨B KZ©„c‡¶i wbKU e¨vL¨v
Ki‡Z n‡e| g¨vbyqv‡j †Kvb mxgve×Zv n‡j Zv `yixKi‡bi Rb¨ AwWU wi‡cv‡U© we¯—vwiZ Dc‡`k _vK‡Z
n‡e|
cwiPvjbv cwil‡ì (E.C/Board of Director) Kvh©vejx I Zvnv‡ì mfvi Kvh© weeiYx/Minutes)
Af¨š—ixY wbix¶K ch©v‡jvPbv Ki‡eb| D³ mfvi M„nxZ wb‡`©kbv¸wj mwVKfv‡e cvwjZ n‡q‡Q wKbv Zv
ch©v‡jvPbv K‡i †`L‡eb| †Kvb Awbqg n‡j Zv Zvi wi‡cv‡U© Aš—f©y³ n‡e| G Qvov Af¨š—ixY wbix¶K
evrmwiK mvaviY mfv (AGM) I AwZwi³ evrmwiK mvavib mfv (Extraordinary General
Meeting) hw` _v‡K Zvi weeiYx fv‡jvfv‡e ch©v‡jvPbv Ki‡eb I Awbqg n‡j Zv wi‡cvU© Ki‡eb|
Af¨š—ixY wbqš¿K cÖwZôv‡bi mvavib cwil‡ì Kvh©vejx h_v t ev‡RU cÖbqb I wbqš¿Y, e¨vsK GKvD›U
I Znwej (Fund) wbqš¿Y I cÖwZôv‡bi Kg©KZ©v‡ì Kvh©vejx wbqš¿‡bi welq ch©v‡jvPbv Ki‡eb Ges
cÖ‡qvRb‡ev‡a h_vh_ civgk© cÖ`vb Ki‡eb|
wnmvei¶b c×wZ, ¶z`ªFY wbqš¿‡Yi Rb¨ Software c×wZ I MIS c×wZ t
Af¨š— -ixY wbix¶K cÖwZôv‡bi Dc‡ivwj wLZ c×wZ¸‡jv ch©v‡jvPbv I Zvi wbqš¿Y ch©‡e¶b Ki‡eb|
-wnmve wbqš¿‡b †Kvb `ye©jZv _vK‡j Zv Aek¨B wi‡cv‡U© D‡j L Ki‡Z n‡e| Af¨š—ixY wbix¶K
cÖwZôv‡bi Chart of accounts ch©v‡jvPbv K‡i Zvi h_v_©Zv wbiycb Ki‡eb|
Avw_©K cwiPvjbv c×wZ I Avw_©K wbqš¿Y c×wZ t
Af¨š—ixY wbix¶K Avw_©K wbqš¿Y Gi c×wZ¸‡jv ch©v‡jvPbv Ki‡eb I Zvi wbqš¿Y h_vh_fv‡e
cÖwZôvb Kv‡R jvwM‡q‡Q wKbv †m wel‡q Zvi gš— -e¨ w`‡eb| Dc‡ivwj wLZ bxwZgvjv †Kvb Awbqg n‡j
Zv `~ixKibv‡_© cÖ‡qvRbxq civgk© Zvi wi‡cv‡U© Aek¨B _vK‡Z n‡e|

c„ôv - 16
AwWU wi‡cvU© /Af¨š—ixY AwWU wi‡cvU© (Intenal audit report)t
Af¨š—ixY wbix¶K Aek¨B cye©eZ©x mg‡qi AwWU wi‡cvU©/Af¨š—ixY AwWU wi‡cvU© ch©v‡jvPbv Ki‡eb|
-D³ AwWU wi‡cvU© D‡j wLZ mycvwik (Recommendation) ¸‡jv Follow up K‡i †`L‡eb †h G
cÖwZôvb D³ mycvwik¸‡jv ev¯—evq‡b Kvh©Kix eë¯’v MÖnY K‡i‡Q wKbv|
Af¨š—ixY wbix¶‡K Aek¨B cÖwZôv‡bi A_©‰bwZK wbqš¿Y wb‡`©wkKv, FY I mÂq wb‡`©wkKv, cÖwZôv‡bi
Kg©KZ©v Kg©Pvix‡ì A_©‰bwZK ¶gZv I Avbylw½K wbqgvejx ch©v‡jvPbv Ges DcwiD³ wb‡`©wkKv¸wji
ev¯—evwqZ n‡”Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| ‡Kvb Awbqg n‡j Af¨š—ixY wbix¶K Zv cÖwZôv‡bi
Kg©KZv I wc‡KGmGd Gi `„wó‡MvPi Ki‡eb| hw` cÖwZôv‡bi wjwLZ †Kvb c×wZMZ eë¯’v bv _v‡K,
Zvn‡j wc‡KGmGd KZ…©K cÖe©wZZ wb‡`©wkKv I mvaviY fv‡e MÖnY‡hvM¨ wb‡`©wkKv cÖwZôvb h_vh_fv‡e
cvjb K‡i‡Q wKbv Zv ch©‡e¶Y Ki‡eb Ges Awbqg¸‡jv cÖwZôvb KZ…©c¶ I wc‡KGd KZ©„c¶
`„wó‡MvPi Ki‡eb|
Avw_©K wbqš¿‡Yi Rb¨ wbgœwjwLZ welq¸‡jv ¸i“Z¡c~Y© t
cY¨ I †mev µq t cY¨ µ‡qi Rb¨ Aek¨B ev‡RU Aby‡gv`b _vK‡Z n‡e, g~jëvb cY¨ µ‡qi Rb¨
Aek¨B cY¨ mieivnKvix‡ì wbKU †_‡K wZbwU †Kv‡Ukb msMÖn Ki‡Z n‡e| †Kv‡Uk‡bi ch©v‡jvPbvi
wfwË‡Z µq Av‡`k cÖ`vb, m¤ú` mieiv‡ni cÖ‡qvRbxq `wjjvw` ˆZix Kib I 10,000/- (`k nvRvi)
UvKvi D‡×© †Kvb LiP _vK‡j Zv `vM KvUv †P‡Ki gva¨‡g w`‡Z n‡e| cÖ‡qvRb‡ev‡a AvqKi I f¨vU
mieivnKvixi wej †_‡K KZ©b K‡i Zv miKv‡ii †KvlvMv‡i Rgv w`‡Z n‡e|
¯’vqx m¤ú` wbqš¿Y t ¯’vqx m¤ú‡ì Rb¨ Aek¨B ¯’vqx m¤ú` †iwRóªvi (Fixed Asset Register)
_vK‡Z n‡e Ges eQ‡ii †k‡l ev¯—e hvPvB Ki‡Z n‡e| ¯’vqx m¤ú‡ì Mv‡q wPwýZ KiY (ID) b¤î
_vK‡Z n‡e|
ågY I wPwKrmv fvZv t ågY I wPwKrmv fvZv cÖ`v‡bi Rb¨ wb‡`©wkKvq h_vh_ eë¯’v _vK‡Z n‡e I
myPvi“iƒ‡c AbymiY Kiv n‡q‡Q wKbv Zv cix¶v K‡i †`L‡Z n‡e|
Dc‡iv³ welq m¤ú‡K© we¯—vwiZ weeiY G Manual Gi wewfbœ Aa¨v‡q eY©bv Kiv n‡q‡Q|
Income Generating Activities t
hw` †Kvb PO (mn‡hvMx ms¯’v) Income Generating Activities cwiPvjbv K‡ib Z‡e Zvi
Kvh©vejx I wnmve c×wZ Af¨š—ixY AwW‡Ui Kv‡h© Aš—f©y³ n‡e| G e¨vcv‡i wbgœwjwLZ welq¸‡jv
Af¨š—ixY wbix¶K cix¶v K‡i †`L‡eb :
IGA t
1. hw` IGA Gi Znwej cÖwZôvb †_‡K Aby`vb ev FY wn‡m‡e †`qv nq Z‡e cÖwZôv‡bi eë¯’vcbv
cwiPvjbv cwil` Gi Aby‡gv`b Av‡Q wKbv Zv Aek¨B †`L‡eb| hw` ewnivMZ †Kvb cÖwZôvb
h_v t PKSF A_ev Bank n‡Z Fb wb‡q Znwej MwVZ nq Z‡e cwiPvjbv cwil‡ì mv‡_ D³

c„ôv - 17
F‡Yi `wjj (Loan agreement), F‡bi Dci cÖ`Ë my` FY †diZ †`qvi wKw¯— (my` I
Avmj) ch©v‡jvPbv K‡i mgqgZ wKw¯— Iqvix FY †diZ †`qv n‡”Q wKbv Zv cix¶v K‡i
†`L‡eb|
2. e¨vsK wnmve †Lvjv I e¨vs‡K Rgv, mg¯— D‡Ëvjb Bank Statement Gi mv‡_ wgwj‡q †`L‡Z
n‡e| gvm I erm‡ii ‡k‡l Bank reconciliation statement ˆZix ev ch©v‡jvPbv Ki‡Z
n‡e|
IGA †Z m¤úvw`Z c‡Yï I Zvi weµqjä Avq cÖ‡qvRbxq `wjj `¯—v‡e‡Ri mwnZ cix¶v
Ki‡Z n‡e|
 Drcvw`Z c‡bï Drcv`b LiP I Drcvw`Z c‡bï gRy` cb¨ wbqš¿Y c×wZ (Stock
Record) cÖ‡qvRbxq `wjj `¯—v‡e‡Ri mwnZ cix¶v K‡i †`L‡Z n‡e|
 IGA cwiPvjbvi Rb¨ †h mg¯— LiP Kiv nq h_vt †eZb, fvZv I Ab¨vb¨ Avbymw½K
LiP ev cÖ‡qvRbxq `wjjvwì/Support Voucher Gi mwnZ cix¶v wbix¶v Ki‡Z
n‡e|
 IGA Gi evrmwiK bxU jvf (Excess of income over expenditure) wKfv‡e
eënvi Kiv nq Zv cix¶v wbix¶v K‡i †`L‡Z n‡e| †Kvb Ae¯’v‡ZB G jvf e¨w³MZ
¯^v‡_© eënvi Kiv hv‡e bv Ges D³ jvf †KejgvÎ cÖwZôv‡bi Rb¨|
cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- mn‡hvMx ms¯’vi †nW Awdm I kvLv Awdm mg~n ‡h mKj
-wnmve ewn I †iKW© msiw¶Z nq Zv wb‡gœ D‡j L Kiv n‡jv t
K. ms¯’vi †nW Awd‡m wbgœ wjwLZ wnmve ewn mg~n msi¶Y Kiv nq t
 bM`vb ewn
 mvaviY LwZqvb
 mn‡hvMx LwZqvb
 wbqš¿Y LwZqvb (Control Ledger) t kvLv n‡Z †cÖwiZ gvwmK/ˆÎgvwmK/evrmwiK wnmve
weeiYxi mgš^q Kw¤úDUvi md&UIq¨v‡ii gva¨‡g Kiv nq|
 ¯’vqx m¤úwË †iwRóvi
 LyPiv bM`vb ewn
 e¨vsK ewn †iwRóvi t cÖwZw`‡bi †PK Bmÿ weeiYx m¤^wjZ †iwRóvi|
 ¯’vqx Rgv †iwRóvi (FDR)
 gRy` †iwRóvi
 gwbnvix †iwRóvi
 cÖwf‡W›U dvÊ ‡iwRóvi
 MÖvPz¨BwU ‡iwRóvi
 ‡eZb †iwRóvi
 wc‡KGmGd I Ab¨vb¨ ms¯’vi mv‡_ FYPzw³cÎ
 FY¶q †iwRóvi
 `y‡h©vM eë¯’vcbv Znwej †iwRóvi

c„ôv - 18
 wbe©vnx Kvh© cwil‡ì mfvi Kvh© weeiYx †iwRóvi
 evwl©K mvaviY mfv Kvh© weeiYx †iwRóvi I
 Ab¨vb¨ cÖ‡qvRbxq †iwRóvi
L. kvLv mg~n KZ©„K msiw¶Z wnmve ewn mg~n t
 bM`vb ewn
 mvaviY LwZqvb
 ¯’vqx m¤úwË †iwRóvi
 FY weZiY †iwRóvi
 FY Av`vq †iwRóvi
 mf¨‡ì wbKU F‡Yi e¨w³MZ wnmve ‡iwRóvi
 mÂq Rgv I ‡diZ †iwRóvi
 mÂq I F‡Yi cvk ewn
 mf¨‡ì RgvK…Z mÂ‡qi e¨w³MZ wnmve †iwRóvi
 mwgwZ †iwRóvi I
 Ab¨vb¨ cÖ‡qvRbxq ‡iwRóvi
M. mwgwZ KZ©„K msiw¶Z wnmve ewn mg~n t
 mÂq I F‡Yi cvk ewn
 mfv ‡iRy‡jkb †iwRóvi
-mn‡hvMx ms¯’v KZ©„K cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Gi cÖavb Kvh©vj‡q `vwLjK…Z
cÖwZ‡e`b mg~n t
MIS cÖwZ‡e`b t
 mÂq cÖwZ‡e`b
 FY cÖwZ‡e`b
 e‡Kqv †kªYxKiY
 ÷vd I Kg© GjvKvi cÖwZ‡e`b
 mgwš^Z FY cÖwZ‡e`b
 DØ„ËcÎ, Avq-e¨q I cÖvwß cÖ`vb wnmve
 Avw_©K weeiYxi cÖ‡qvRbxq wUKv mg~n
mn‡hvMx ms¯’vi kvLv Awdm n‡Z cÖavb Kvh©vj‡q †cÖwiZ wnmve weeiYx t
gvwmK MIS cÖwZ‡e`b t
 mÂq cÖwZ‡e`b
 FY cÖwZ‡e`b
 e‡Kqv †kªYxKiY
 ÷vd I Kg© GjvKvi cÖwZ‡e`b
 mgwš^Z FY cÖwZ‡e`b
 DØ„ËcÎ, Avq-e¨q I cÖvwß cÖ`vb wnmve
 Avw_©K weeiYxi cÖ‡qvRbxq wUKv mg~n|

c„ôv - 19
Awa‡ekb : 6
weMZ eQ‡ii wbix¶vi cÖwZ‡e`b
weMZ eQ‡ii wbix¶vi cÖwZ‡e`b t
weMZ eQ‡ii wbix¶v cÖwZ‡e`b Gi Dci wfwËK‡i cieZ©x eQ‡ii Avw_©K cÖwZ‡e`b cÖ¯‘Z Kiv n‡q
_v‡K| weMZ eQ‡ii wbix¶v cÖwZ‡e`‡bi †h welq¸‡jv we‡ePbvq Avbv nq Zv wb‡gœ Av‡jvPbv Kiv n‡jv
t
 weMZ eQ‡ii wbix¶v cÖwZ‡e`b Abyhvqx nv‡Z bM` (ermiv‡š—i) eZ©gvb eQ‡ii cÖviw¤¢K DØ„Ë
mwVKfv‡e wjwce× Kiv n‡q‡Q wKbv Zv †`L‡Z n‡e|
 ermiv‡š—i e¨vsK Rgv G eQ‡i A_©vr eZ©gvb eQ‡i wjwce× n‡q‡Q wKbv Ges c~e©eZ©x eQ‡i hw`
e¨vsK mgš^q weeiYx ˆZix Kiv n‡q _v‡K Zvn‡j GB eQ‡i D³ †jb‡`b¸‡jv mgš^q n‡q‡Q
wKbv Zv †`L‡Z n‡e Ges †Kvb †PK hw` 180 w`b ev 6 gv‡mi †ewk e‡Kqv n‡q _v‡K Zvn‡j Zv
evwZj Ki‡Z n‡e|
 weMZ erm‡i ¯’vqx m¤ú‡ì Av‡ivwcZ AePq nv‡ii †KvbI cÖ‡qvRb Av‡Q wKbv Zv wbY©q K‡i
h_vh_ eë¯’v Ki‡Z n‡e|
 `xN© †gqv`x wewb‡qvM Gi Dci cÖvß my‡ì nvi hvPvB Ki‡Z n‡e|
 FY¶q mwÂwZ I Ab¨vb¨ mwÂwZ c~e© erm‡i Kg wewb‡qvM Kiv n‡q _vK‡j eZ©gvb eQ‡i Zv
Ki‡Z n‡e|
weMZ eQ‡i eë¯’vcbv cÖwZ‡e`‡b †h Awbqg ev fzjµwU¸‡jv wQj Zv G eQ‡i KvwU‡q D‡V‡Q wKbv Zv
†`L‡Z n‡e Ges hw` bv nq Zvn‡j †Kb Kiv nqwb Zvi e¨vL¨v wbix¶K‡K wb‡Z n‡e Ges ch©v‡jvPbv
Ki‡Z n‡e|
Af¨š—ixY wbix¶v
Af¨š—ixY wbix¶v (Internal Audit) t
mvgwMÖK Af¨š—ixY wbqš¿Y eë¯’vi GKwU A½ nj Af¨š—ixY wbix¶v| wnmve wbKv‡ki mv‡_ RwoZ bq
Ggb `¶ wnmve we`¨vq cvi`k©x cÖwZôv‡bi ‡eZbfy³ Kg©Pvix Øviv mviv eQi a‡i avivevwnKfv‡e
wnmvecÎ cix¶v Kiv‡K Af¨š—ixY wbix¶v e‡j|
cÖwZôv‡bi Kg©KZ©v‡ì eëmv cwiPvjbvq Avw_©K ¶gZv I Ab¨vb¨ KvRK‡g©i mgx¶vi Rb¨ cÖwZôv‡bi
Af¨š—‡i GKwU ¯^vaxb g~j¨vq‡bi KvR n‡jv Af¨š—ixY wbix¶v|
cÖwZôv‡bi Af¨š—ixY wbqš¿Y Ges Kvh©µg `¶Zvi mv‡_ ch©v‡jvPbvi Rb¨ Af¨š—ixY wbix¶v eë¯’vcbv
eûj ¯^xK…Z| Bnv fyj Ges RvwjqvwZ DrNvU‡bi Rb¨ Kvh©Ki eë¯’v MÖn‡bi mnvqK Ges cÖwZôv‡bi
Av`k©, AvBbMZ wfwË, bxwZ Ges aviYv eje‡Z mnvqK|

c„ôv - 20
GKwU cÖwZôvb †hLv‡b A‡bK¸‡jv wefvM, kvLv Ges wewfbœ RvqMvq Aew¯’Z †mLv‡b GKwU Af¨š—ixY
wbix¶v wefvM _v‡K| GKwU eo eëmvqx ms¯’v ev eo GbwRI Gi Rb¨ GKwU Af¨š—ixY wbix¶v wefvM
ivLv AZ¨vek¨K| we‡kl K‡i †h mg¯— GbwRI A‡bK¸‡jv kvLvi gva¨‡g ¶z`ªFY weZiY K‡i I
hvnv‡ì ¶z`ªFY‡fvMx FYMÖnxZvi msL¨v AZ¨š— †ekx GB eë¯’v myPvi“iƒ‡c wbqš¿‡Yi Rb¨ Af¨š—ixY
wbqš¿Y eë¯’v AZ¨vek¨K|
GB wefvM wnmve Ges Avw_©K eë¯’vcbvq †ckvMZ AwfÁZv m¤úbœ‡ì wb‡q MwVZ nq Ges Af¨š—ixY
wbqš¿Y eë¯’v Ges wbix¶vi Rb¨ GKRb wefvMxq cÖavb _v‡K|
GB wefv‡Mi cÖavb (Chief Internal Auditor) cÖavb wnmve i¶‡Ki mggh©v`©v nB‡jI wZwb
cÖwZôvb cÖavb ev wbe©vnx cwil‡ì Kvh©µg cwiPvjbvi AwaKvi iv‡L|
Af¨š—ixY wbix¶v wefvM †nW Awdm/wewfbœ wefvM/BDwbU Ges eªv‡Âi Avw_©K eë¯’vcbv I Kvh©µg
hvPvB‡qi Rb¨ ‰ÎgvwmK/Aa©-evrmwiK/evrmwiK AMÖxg wbix¶vi cwiKíbv cÖ¯‘Z K‡i| wbix¶v wefv‡Mi
AvKvi cÖwZôv‡bi AvKvi, cÖK…wZ, cwigvc Ges Bnvi cwiPvjbvi cÖwµqvi Dci wbf©i K‡i| wbix¶v
wefvM ermiv‡š— ¯’vqx m¤ú` I gRy` c‡Yï ch©v‡jvPbv K‡i (Physical Inventory) I
ch©v‡jvPbvi wfwË‡Z cÖvß Z_¨vewji Dci wfwË K‡i Zvnv‡ì wi‡cvU© cÖYqb K‡i| GB wi‡cv‡U©i Dci
wfwË K‡i cÖwZôvb cÖavb ev wbe©vnx cwil‡ì Aby‡gv`b µ‡g evrmwiK weeiYx‡Z h_vh_ mgš^q Kiv nq|
Bnv QvovI †Kvb †Kvb mg‡q ‡Kvb we‡kl eë¯’v ch©v‡jvPbv (Enquiry) Gi `vwqZ¡ Af¨š—ixY wbqš¿Y
wefv‡Mi Dci †`qv nq| †hgb- UvKv ev gvjvgvj ZQiƒc, †Kvb D”PZi Kg©KZ©vi cÖ‡qvRbxq bxwZgvjvi
we‡ivax Kvh©µg ev cÖwZôv‡bi D™¢yZ Aw¯’wZKi cwiw¯’wZ BZ¨vw`|
‡h †Kvb wbix¶v mgvß Kivi c~‡e© Af¨š— -ixY wbix¶K `‡ji cÖavb‡K mswk ó wefvMxq cÖav‡bi mv‡_
-mgvcbx gZ wewbgq Ki‡Z n‡e| mswk ó wefv‡Mi cÖwZDËi h_vh_ we‡ewPZ n‡j Zv AwWU wi‡cv‡U©
-D‡j L Ki‡Z n‡e|
wZwb Zvi wi‡cvU© cÖwZôvb cÖavb ev h_vh_ KZ©„c‡¶i wbKU `vwLj Ki‡e| wKš‘ hw` †Kvb Awbqg,
RvwjqvwZ aiv c‡o Zv mv‡_ mv‡_B DaŸ©Zb KZ©„c‡¶i wbKU wi‡cvU© Ki‡Z n‡e, hv‡Z AbwZwej‡¤^
cÖwZôv‡bi ¯^v‡_© h_vh_ eë¯’v MÖnY Kiv hvq| Af¨š—ixY wbix¶vi wi‡cvU© cvIqvi ci cÖwZôvb cÖavb
ev h_vh_ KZ©„c¶ wi‡cvU© ch©v‡jvPbv Ki‡e Ges h_vh_ c`‡¶c MÖnY Ki‡e|
Af¨š—ixY wbix¶v wefvM ïaygvÎ cÖwZôv‡bi fyj, Awbqg Ges RvwjqvwZ DrNvU‡bi Rb¨ cÖ‡qvRbxq bq
eis cÖwZôv‡bi gybvdve„w× Ges Pvjy ivL‡Z h_vh_ bxwZ MÖn‡bi Rb¨ m‡e©v”P eë¯’vcbv KZ©„c¶‡K
mnvqZv K‡i|
`yf©vMëkZt evsjv‡`‡ki NGO ¸wj‡Z h_vh_ Af¨š—ixY wbqš¿Y wefvM ¯’vcb Kiv nq bv Ges †h
mg¯— cÖwZôv‡b Af¨š—ixY wefvM Av‡Q, †mLv‡bI Af¨š—ixY wbqš¿Y wefvM‡K nq ¯^vaxbfv‡e KvR
Ki‡Z †`qv nqbv A_ev Af¨š—ixY wbqš¿Y cÖwZ‡e`‡bi Dci h_vh_ eë¯’v MÖnY K‡i bv| cÖwZôv‡bi
mvgwMÖK DbœwZi Rb¨, we‡kl K‡i †h mg¯— NGO Kvh©µg cwiPvjbvi Rb¨ Zvnv‡ì kvLv¸‡jv mgMÖ

c„ôv - 21
evsjv‡`‡k m¤cÖmvwiZ Ges hw` Zviv †KvwU †KvwU UvKvi ¶z`ªFY Kvh©µg cwiPvjbv K‡i GB mg¯—
NGO ‡¶‡Î t
 Af¨š—ixY wbqš¿Y wefvM cÖwZôv
 Af¨š—ixY wbqš¿Y wefvM‡K Zvnv‡ì Kvh©µg cwiPvjbvi Rb¨ ¯^vaxbZv †`qv Ges Af¨š—ixY
wbix¶v cÖwZ‡e`‡bi Dci mgq Dc‡hvwM Kvh©µg MÖnb Kiv AZ¨vek¨K|
Af¨š—ixY wbix¶vi D‡Ïk¨ t
‡Kvb cÖwZôv‡bi ˆZix Avw_©K weeiYxi mZ¨Zv wbf©yjZv I h_v_©Zv cix¶v K‡i †m m¤ú‡K© m~wPwš—Z
gZvgZ cÖwZ‡e`b AvKv‡i cÖKvk Kiv n‡”Q wbix¶vi cÖavb D‡Ïk¨| Af¨š—ixY wbix¶vi wKQy D‡Ïk¨
n‡jvt
 ‡jb‡`‡b †Kvb fyj-µwU _vK‡j Ly‡R †ei Kiv|
 wnmve wbKv‡ki mwVKZv I h_v_©Zv cix¶v Kiv|
 KZ©‡e¨ †Kvb ai‡bi Ae‡njv _vK‡j Zv D`NvUb Kiv|
 ‡jb‡`‡bi cÖK…Z Aw¯—Z¡ Av‡Q wKbv hvPvB Kiv|
 Kvievi cÖwZôv‡bi mvwe©K Ae¯’v m¤ú‡K© aviYv †bqvi Rb¨ †jb‡`b `¶Zvi mv‡_ hvPvB Kiv|
 cÖwZôv‡bi ¯’vqx m¤úwËi wbivcËv weavb Kiv|
 eë¯’vcbv KZ©„c‡¶i wb‡`©‡k †h †Kvb ai‡bi Z`š— (Investigation) Kiv|
 cÖwZôv‡b msNwUZ †Kvb Pzwi ev RvwjqvwZ wbY©q c~e©K KZ©„c¶‡K AewnZ Kiv I cÖ‡qvRbxq
Dc‡`k/civgk© cÖ`vb|
GKwU cÖwZôvb mwVKfv‡e cwiPvjbvi Rb¨ wewfbœ mgq wewfbœ Z‡_ï cÖ‡qvRb nq| GKwU cÖwZôv‡b
Af¨š—ixY wbix¶v eë¯’v cÖPwjZ _vK‡j †h †Kvb mgq mwVK Z‡_ï cÖ‡qvRb wgUv‡bv m¤¢e| Af¨š—ixY
wbix¶vi D‡Ïk¨ mg~n n‡jv t
 D”Pc`¯’ e¨w³‡K Avw_©K I Ab¨vb¨ †h me wel†q Z_¨ †Ìqv nq †m me Z_¨ mwVKZv cix¶v
Kiv|
 cÖwZôv‡bi wnmvecÎ mwVKfv‡e iw¶Z n‡q‡Q Ges wnmvecÎ i¶vi KvR mwVKfv‡e cwiPvwjZ
n‡”Q, G wel‡q D×©Zb KZ…©c¶‡K wbwðZ Kiv|
 wnmvei¶b c×wZ, wnmve iw¶Z ewn, Af¨š—ixY wbqš¿Y eë¯’v m¤^‡Ü µgvMZ AbymÜvb Kiv
Ges †Kvb civgk© _vK‡j D×©Zb KZ…©c¶‡K Rvbv‡bv|
 wnmv‡e fzjµwU ev KviPzwc msNwVZ n‡j Zv mv‡_ mv‡_ Luy‡R †ei Kiv |
 Kviev‡ii m¤úwË µq Kiv n‡j Zvi cÖ‡qvRbxqZv, †hŠw³KZv, gvwjKvbv wbwðZ Ges hvPvB
Kiv|
 cÖwZôv‡bi `vq/FY mg~n cÖK…Z D‡Ï‡k¨B MÖnY Kiv n‡q‡Q wKbv Zv hvPvB Kiv|
 cÖwZôv‡bi c~e© wba©vwiZ bxwZmg~n h_vh_fv‡e Abym„Z n‡q‡Q wKbv Zv †`Lv Ges bxwZi cwieZ©b
ev ms‡kva‡bi cÖ‡qvRb wKbv †m m¤ú‡K© cwiPvjb KZ©„c¶‡K AewnZ Kiv|
 cÖwZôv‡bi `vwqZ¡kxj Kg©PvixMY h_vh_fv‡e ¯^ ¯^ `vwqZ¡ cvjb K‡i‡Qb wKbv Zv cix¶v Kiv|
 cÖwZôv‡bi Avw_©K Ae¯’vi mwVK wPÎ cwiPvjKM‡Yi Kv‡Q Zz‡j aiv|

c„ôv - 22
Af¨š—ixY wbix¶v I ewnt wbix¶vi cv_©K¨t
1.01 Af¨š—ixY wbix¶v cÖwZôv‡bi Kg©KZ©v I Kg©Pvix Øviv cwiPvwjZ nq|
1.02 Zvnv‡ì `vwqZ¡ I Kvh©cÖYvjx cÖwZôvb KZ…©K wbY©q Kiv nq|
1.03 Af¨š—ixY wbix¶v cwiPvjbvi Rb¨ mvaviYZ †Kvb AvBbMZ eva¨ evaKZv bvB I g~j cÖwZôvb
KZ…©c¶ Zv‡ì wbR¯^ mZZv I Kg©`¶Zv e„w×i j‡¶¨ Af¨š—ixY wbix¶v eë¯’v cÖeZ©b K‡ib|
1.04 Af¨š—ixY wbix¶v wefvM mvaviYZ erm‡ii ïi“‡Z cÖwZôv‡bi kvLv‡Z Kg©m~Px cÖbqb K‡ib|
GB m~Px Abyhvqx cwiPvwjZ wbqš¿‡bi wi‡cvU© cÖwZôvb cÖavb ev Kvh© wbe©vnx cwil‡ì wbKU
h_v‡hvM¨ eë¯’v MÖn‡Yi Rb¨ †ck Kiv nq|
Aciw`‡K,
2.01 ewnt wbix¶v AvBbMZ cÖ‡qvR‡b cÖwZwU ¶z`ª FY cÖwZôv‡b msMwVZ nq| ewnt wbix¶v ms¯’v
AvBbAbyhvqx ¯’vwcZ GKwU cÖwZôvb hvnvi gva¨‡g ewnt wbix¶v m¤úbœ Kiv nq|
2.02 ewnt wbix¶K wbw`©ó mg‡qi Rb¨ cÖwZôv‡bi evwl©K mvaviY mfvq wb‡qvMcÖvß n‡q cÖwZôv‡bi
ewnt wbix¶v Kvh© m¤úv`b K‡ib| Zviv mvaviYZ 1 (GK) Avw_©K eQ‡ii wbix¶vKvh© cwiPvjbv
K‡i|
2.03 ewnt wbix¶KMY cÖwZôv‡bi Avw_©KKvh©weeiYxi Dci GKwU AwWU wi‡cvU© cÖYqb K‡ib| Zv‡ì
`vwqZ¡ n‡”Q GKwU wbw`©ó Zvwi‡L (erm‡ii †kl w`‡b) cÖwZôv‡bi m¤ú`-`vq I Avq-e¨q mZ¨Zv
m¤ú‡K© wi‡cvU© cÖ`vb Kiv|
2.04 -Zv‡ì Kvh©µg mswk ó AvB‡bi weavb Abyhvqx wbqš¿xZ nq|
2.05 Zv‡ì cÖ`Ë wi‡cvU© evwl©K mvavib mfvq Av‡jvPbv‡š— M„wnZ nq| wi‡cv‡U© mvwe©K AvB‡bi wewa
-†gvZv‡eK mswk ó cÖwZôv‡b †cÖiY Kiv nq|
Af¨š—ixY wbix¶‡Ki `vwqZ¡ I KZ©e¨ t
wb‡gœv³ welq¸‡jvi Dci c~Y© wbix¶b †hvM¨Zv wbiƒcb Ges cÖwZ‡e`b cÖ`vb Kiv Af¨š—ixY wbix¶‡Ki
`vwqZ¡ I KZ©e¨t
1. Af¨š—ixY wbqš¿‡Yi ¯^”QZv Ges ch©vßZv|
2. cÖwZôv‡bi m¤úwË wnmvefy³ Kiv Ges mKj cÖKvi m¤úwËi wbivcËv weavb wbwðZ Kiv|
 AcPq, Kg©KZ©v‡ì mxgvj•Nb, A`¶ cÖkvmb, A‡_©i AcPq wbY©q Kiv I †iva Kiv|
3. cÖwZôv‡bi Avw_©K Ges eë¯’vcbv Z‡_ï Dchy³Zv Ges wbf©iZvi Dbœqb|
¯^vaxbZv t
Af¨š—ixY wbix¶vi `vwqZ¡¸‡jv m¤úbœ Kivi Rb¨ ¯^vaxb fv‡e wbix¶v Kvh©µg cwiPvjbv Kiv cÖ‡qvRb
Ges Zv m¤úbœ Kivi cÖ‡qvR‡b h_vh_ cÖkvmwbK wb‡`©k Rvwi Ki‡Z n‡e|
Af¨š—ixY wbqš¿Y (Internal Control) t

c„ôv - 23
Af¨š—ixY wbix¶K cÖwZôv‡bi mg¯— LiP Randomly Sampling Gi gva¨‡g cix¶v Ki‡eb Ges
cix¶vi mgq wbgœ wjwLZ welq¸‡jv ch©v‡jvPbv Ki‡eb| LiP¸‡jv cÖwZôv‡bi ev‡RU Øviv mgw_©Z wKbv|
LiP¸‡jv h_vh_ wnmv‡ei Lv‡Z Aš—f©y³ Kiv n‡q‡Q wKbv| LiP¸‡jv h_vh_ `vwjwjK cÖgvY Øviv
mgw_©Z wKbv Li‡Pi nvi evRv‡ii cÖPwjZ Av`k© nv‡ii mwnZ mgw_©Z wKbv| LiP¸‡jv cÖwZôv‡bi `vwqZ¡
cÖvß Kg©KZ©v KZ…©K Aby‡gvw`Z wKbv|
GKK_vq LiP¸‡jv wbgœwjwLZfv‡e ch©v‡jvPbv Ki‡Z n‡e| A_©vr LiP¸‡jv t
 Allowable (ev‡RU Aby‡gvw`Z)
 Allocable (wbw`©ó Lv‡Z fy³)
 Reasonable (cÖwZôv‡bi mv‡_ m½wZc~Y© Ges evRvi nv‡ii mv‡_ mgw_©Z wKbv)
 Supported by documentation (`vwjwjK cÖgvY Øviv mgw_©Z wKbv)
 Duly approved by competent authority (LiP¸‡jv cÖwZôv‡bi `vwqZ¡ cÖvß Kg©KZ©vMY
KZ…©K mgw_©Z wKbv)
Af¨š—ixY wbix¶‡Ki †hvM¨Zvt
wnmve weÁv‡bi c×wZ I Kvh©KvwiZv m¤ú‡K© mg¨K Ávb m¤úbœ n‡Z n‡e| AwWU Kvh© cwiPvjbvi Rb¨
Ávb I AwfÁZv _vKv cÖ‡qvRb| Af¨š—ixY wbix¶K‡K Aek¨B weP¶Y e¨w³Z¡ m¤úbœ n‡Z n‡e|
Af¨š—ixY wbqš¿‡Yi (TOR) Kvh© weeiYxt
 ‡h †Kvb cÖwZôv‡bi Af¨š—ixY wbix¶v ïi“ Kivi c~‡e© Kvh©µ‡gi GKwU iƒc‡iLv cÖ¯‘Z Kiv
nq|
 Af¨š—ixY wbqš—‡Yi cÖ‡qvRbxq Aa¨vq¸‡jv cwiPvjbv Kivi Rb¨ GKwU mywbw`©ó Kvh© weeiYx
(TOR) cÖ‡qvRb| Af¨š—ixY wbix¶vi mgq wK wK wel‡q hvPvB evQvB I cix¶v Ki‡Z n‡e
Zv Kvh© weeiYx (TOR -) G my¯úó D‡j L Kiv _v‡K|
 Kvh© weeiYx (TOR) Abyhvqx cÖ¯‘Z Af¨š—ixY wbqš¿Y wi‡cv‡U© cÖ‡qvRbxq Z_¨vw` mywbw`©ó
(Standard) c×wZ Abyhvqx wjwce× Kiv nq|
 mywbw`©ó (Standard) c×wZ‡Z Af¨š—ixY wbqš¿Y Kvh© weeiYx (TOR) Abyhvqx Kiv nq|
hvi d‡j cÖ‡qvRbxq mg¯— welq¸‡jv wbqš¿‡Yi Aax‡b Av‡m Ges Zv wi‡cv‡U© cÖwZdwjZ nq|
 Af¨š—ixY wbix¶Y Kvh©µg cwiPvjbvi Rb¨ GKwU Kvh© weeiYx (TOR) mnvqK fywgKv
iv‡L| Af¨š—ixY wi‡cvU© ch©v‡‡jvPbv K‡i I mycvwik Kvh©Ki K‡i cÖwZôvbwU ¯^í‡gqv`x ev
`xN©‡gqv`x myweav AR©b Ki‡Z cv‡i|
Af¨š—ixY wbix¶‡Ki cÖviw¤¢K I AwWU mgvcbv‡š— MÖnY‡hvM¨ c`‡¶ct
Af¨š—ixY wbix¶K‡K GKwU AwWU T.O.R A_©¨vr AwWU Program ˆZwi Ki‡Z n‡e| Af¨š—ixY
wbix¶v cwiPvjbvi Rb¨ we¯—vwiZ c`‡¶c ¸wj T.O.R G eY©bv Ki‡Z n‡e|
erm‡ii ïi“‡Z wZwb KZ©„c‡¶i mv‡_ Av‡jvPbv K‡i GKwU AwWU Time Schedule ˆZwi K‡i
-mswk ó Awdm ¸‡jv‡K K‡e AwWU Kvh© ïi“ Kiv n‡e Zv Rvbv‡e| cÖ‡Z¨K Awd‡mB b~b¨Zg erm‡i
GKevi Af¨š—ixY wbix¶vKvh© cwiPvjbv Ki‡Z n‡e|
Entrance & Exit Meetingt

c„ôv - 24
AwWU ïi“i Av‡M wZwb Awd‡mi wnmve Kg©KZ©v I cÖwZôvb cÖav‡bi mv‡_ GKwU Etrance Meeting
Ki‡eb|
AwWU mgvwßi ci wZwb DcwiD³ Kg©KZ©vi mv‡_ GKwU Exit Meeting Ki‡eb hv‡Z AwW‡Ui g‡a¨
msM„wnZ AvcwË, `~e©jZv BZ¨vw` welq ch©v‡jvPbv K‡i KZ©„c‡¶i wjwLZ DËi MÖnY Ki‡eb|
†jb‡`‡bi mZ¨Zv hvPvB Ki‡Y Af¨š—ixY wbix¶‡Ki KiYxq t
bM`vb eB (Cash Book) t
Kvievi cÖwZôv‡bi bM` †jb‡`b¸‡jv wjwce× Kivi Rb¨ bM`vb eB‡qi m„wó nq hv D³ cÖwZôv‡bi
†jb‡`‡bi ¸i“Z¡c~Y© f‚wgKv cvjb K‡i| Kg©Pvixiv wewfbœ Dcv‡q bM`vb eB‡q wnmv‡e KviPzwc K‡i
_v‡K| wbqg gvwdK cix¶vi mgq bM`vb eB‡qi †h mKj welq †`L‡Z n‡e Zv n‡”Q t
 cÖ‡Z¨K gv‡mi mgvcbx bM`/e¨vsK †Ri cieZx© gv‡mi cÖviw¤¢K †Ri wnmv‡e wjwce× n‡q‡Q
wKbv|
 ‡QvU cÖwZôv‡bi †¶‡Î wnmvemg~‡ni †hvMdj wVK Av‡Q wKbv ev LwZqv‡b wjwce× Kiv n‡q‡Q
wKbv|
 -bM`vb eB‡Z †jb‡`b¸‡jv wjwce×Ki‡bi Rb¨ we‡k lbvZ¥K Ni _vK‡j D³ Ni¸‡jvi
†hvMdj wgwj‡q †`L‡Z n‡e|
 -bM`vb eB‡qi †`bv`vi, cvIbv`v‡ii m‡½ LwZqv‡b D‡j wLZ †`bv`vi I cvIbv`vi wgwj‡q
†`L‡Z n‡e|
 cÖwZôv‡bi wewfbœ Drm †_‡K †h mKj bM` A_© cvIqv †M‡Q, Zv bM`vb eB‡Z h_vh_fv‡e Rgv
Kiv n‡q‡Q wKbv Zv hvPvB Kiv|
 bM`vb eB‡Z †h mKj A_© LiP/D‡Ëvjb wn‡m‡e †`Lv‡bv n‡q‡Q cÖK…Zc‡¶ H mKj
LiP/D‡Ëvjb cÖwZôv‡bi cÖ‡qvR‡b Kiv n‡q‡Q wKbv Zvi h_v_©Zv hvPvB Kiv|
 cÖZviYv Kivi D‡Ï‡k¨ cÖwZôv‡bi Dchy³ KZ©„c‡¶i Aby‡gv`b e¨wZ‡i‡K †Kvb LiP ev e¨q Kiv
n‡q‡Q wKbv Zv hvPvB Kiv|
 ‡h mKj e¨w³ ev cÖwZôvb‡K A_© cÖ`vb Kiv n‡q‡Q Zvi mg_©‡b Dchy³ iwk` msMÖn Kiv n‡q‡Q
wKbv Zv hvPvB Kiv|
e¨vs‡Ki cvm eB (Bank Pass Book) /e¨vsK weeiYx (Bank Statement) t
‡QvU eo me cÖwZôv‡b AwaKvsk †jb‡`b e¨vs‡Ki gva¨‡g n‡q _v‡K| hvi d‡j bM`vb eB‡qi g‡Zv
e¨vs‡Ki cvk eB/e¨vsK weeiYx wbqg gvwdK cix¶v Kiv cÖ‡qvRb| cvm eB‡Z/e¨vsK weeiYx‡Z
wbgœwjwLZ welq¸‡jv cix¶v Ki‡Z n‡e t
 bM`vb eB‡qi †R‡ii mv‡_ cvm eB‡qi †Ri wgwj‡q †`Lv|
 e¨vs‡Ki Rgv †`qv, Rgv eB‡qi cÖwZcÎ, †P‡Ki cÖwZcÎ BZ¨vw`i mv‡_ e¨vs‡Ki eB wgwj‡q
†`Lv|
 ZvwiL Abyhvqx bM`vb eB‡qi Rgv I D‡Ëvj‡bi mv‡_ cvk eB‡Z Rgv I D‡Ëvj‡bi cwigvb
wgwj‡q †`Lv|

c„ôv - 25
FY cÖvwß/cÖ`vb (Loan Received/Refund) t
FY cÖvwß msµvš— †jb‡`‡bi mZ¨Zv hvPvB‡qi Rb¨ wbix¶‡Ki KZ©e¨ n‡jv t
 FY eve` UvKv cvIqvi Rb¨ FY`vZvi m‡½ †h FYPzw³ m¤úvw`Z nq, †mB Pzw³cÎ wbix¶K‡K
cix¶v Ki‡Z n‡e|
 my‡ì nvi, my` †`qvi ZvwiL, FY cwi‡kva Kivi kZ©vejx wbix¶K hvPvB K‡i †`L‡eb|
 FY`vZvi KvQ †_‡K †h FY †bqv n‡q‡Q Zvi Rb¨ †Kvb Rvwgb †`qv _vK‡j †mB RvwgbI
wbix¶K hvPvB K‡i †`L‡eb|
 h_vh_fv‡e my` wnmvevqb Kiv n‡q‡Q wKbv Ges mvßvwnK wKw¯—i g‡a¨ h_vh_fv‡e Zv Aš—f©y³
Av‡Q wKbv Zv cix¶v K‡i †`Lv|
FY cÖ`v‡bi cÖ‡qvRbxq `wjjmg~n t K) F‡Yi Pzw³cÎ L) F‡bi RvwgbcÎ M) RvZxq cwiPqcÎ
wbix¶‡Ki KZ©e¨ t
 FY msµvš— Pzw³cÎwU †hgbt F‡bi cwigvb, F‡Yi kZ©, my‡ì nvi, cwi‡kv‡ai mgq I cÖKvi,
FY †`qvi ZvwiL BZ¨vw` cix¶v K‡i †`L‡Z n‡e|
 FY cÖ`v‡bi welqwU KZ©„c¶ Øviv Aby‡gv`b Kiv n‡”Q wKbv Zv cix¶v K‡i †`L‡Z n‡e|
 FY cÖvwß iwm‡ì mv‡_ bM`vb eB‡qi †Ri wgwj‡q †`L‡Z n‡e|
 F‡Yi Dci cÖvc¨ my‡ì nvi Kg/†ewk wKbv †m wel‡q AbymÜvb Ki‡Z n‡e|
 F‡Yi Dci cÖvß my` h_vh_fv‡e Av`vq n‡q‡Q wKbv Ges my` e‡Kqv _vK‡j Zv wnmve eB‡q
†`Lv‡bv n‡q‡Q wKbv hvPvB Ki‡Z n‡e|
¯’vqx m¤úwË weµq †_‡K cÖvß A_© t
‡Kvb ¯’vqx m¤úwË †hgb Rwg, Nievwo, hš¿cvwZ BZ¨vw` weµq Kiv n‡j †h UvKv cvIqv hvq Zvi mZ¨Zv
hvPvBKi‡Y wbix¶‡Ki KZ©e¨ n‡jv t
 cÖwZôv‡bi ¯’vqx m¤úwËi ZvwjKvwU cix¶v K‡i †h m¤úwËwU weµq Kiv n‡q‡Q Zvi cÖK…wZ, g~j¨
BZ¨vw` Z_¨ †R‡b wb‡Z n‡e|
 Dchy³ KZ©„c‡¶i wjwLZ Aby‡gv`‡bi wfwË‡Z m¤úwË weµq Kiv n‡q‡Q wKbv Zv hvPvB Ki‡Z
n‡e|
 ¯’vqx m¤úwË weµq †_‡K cvIqv UvKv bM`vb eB I m¤úwËi wnmv‡e h_vh_fv‡e †jLv n‡q‡Q
wKbv Zv †`L‡Z n‡e|
 ¯’vqx m¤úwË weµ‡qi Rb¨ AvbyôvwbK †Kvb LiP Kiv n‡j Zv Avjv`vfv‡e wnmv‡e †`Lv‡bv n‡q‡Q
wKbv cix¶v Ki‡Z n‡e|
 weµ‡qi Rb¨ †Kvb ìcÎ Avn&evb Kiv n‡q‡Q wKbv|
 ¯’vqx m¤úwË weµq RwbZ †Kvb g~jabx jvf/¶wZ n‡j Zv wnmvefy³ n‡q‡Q wKbv|
‡eZb cÖ`vb t
‡eZb msµvš— wnmv‡ei mZ¨Zv hvPvB‡qi Rb¨ †hme cÖvgvb¨ `wj‡ji Ici wbix¶K‡K wbf©i Ki‡Z nq
Zv n‡jvt

c„ôv - 26
1| †eZb eB 2| wb‡qvMc‡Îi cÖwZwjwc 3| PvKzixi Pzw³cÎ 4| ‡PK gywi 5| msw -k ó mfvi Kv‡Ri
weeiYx (†eZb e„w×/n«v‡mi †¶‡Î) 6| QywUi eB (Leave record) (†h †¶‡Î A‰eZwbK QzwU †bIqv
n‡jv)|
 wbix¶K †eZb eB cix¶v K‡i †`L‡eb| Kg©Pvix‡ì bv‡gi ZvwjKvq †h mg¯— Kg©Pvixi bvg
Av‡Q †eZb eB‡q †Kej Zv‡ì †eZbB †`Lv‡bv n‡q‡Q wKbv Zv hvPvB K‡i †`L‡eb|
 ‡eZb eB‡q †gvU †eZb wbY©‡q †hme welq aiv n‡q‡Q (†hgb fwel¨r Znwej, hvZvqvZ fvZv,
wPwKrmv, evox fvov fvZv, gnvN© fvZv BZ¨vw`)| †m¸‡jvi MYbv mwVK wKbv Zv hvPvB K‡i
†`L‡eb|
 ‡eZb eve` ‡PK gvidZ e¨vsK †_‡K †h UvKv D‡Ëvjb Kiv n‡q‡Q Zv †P‡Ki cÖwZcÎ I bM`vb
eB‡qi `vwLjvi m‡½ wgwj‡q †`L‡Z n‡e|
 ‡eZb eB‡q cÖ‡Z¨K Kg©Pvixi bv‡gi cv‡k †iwfwbD ó¨v¤ú jvwM‡q Zvi mB †bqv n‡q‡Q wKbv Zv
cix¶v K‡i †`L‡Z n‡e|
bM` µq t
bM` µ‡qi †¶‡Î †hme cÖvgvY¨ `wj‡ji Dci wbix¶K‡K wbf©i Ki‡Z nq Zv n‡jv t
1| K¨vk †g‡gv 2| cY¨ cÖvwß weeiYx (Material receiving report) 3| gRy‡ì wnmve|
bM` µq‡¶‡Î wbix¶‡Ki KZ©e¨ n‡jv t
 bM‡` †Kbv cY¨¸‡jv µ‡qi Rb¨ KZ©„c‡¶i KvQ †_‡K µq msµvš— Aby‡gv`b cvIqv wM‡q‡Q
wKbv Zv cix¶v Ki‡Z n‡e|
 K¨vk †g‡gv I bM`vb eB‡q µqK…Z c‡Yï g~j¨ I µ‡qi ZvwiL GKB wKbv Zv cix¶v Ki‡Z
n‡e|
 µqK…Z cY¨ gRy`vMv‡i Rgv n‡q‡Q wKbv Zv cY¨ cÖvwß eB (GRR) I gRy` wnmv‡ei mv‡_ hvPvB
Ki‡Z n‡e|
weÁvcb t
 weÁvcb eve` A_© h_vh_fv‡e bM`vb eB‡Z wjwce× n‡”Q wKbv Zv cix¶v Kiv|
 weÁvcb eve` cÖ`Ë A‡_©i fvDPvi/iwm` Av‡Q wKbv Zv †`L‡Z n‡e|
 cwÎKvq cÖKvwkZ weÁvc‡bi †¶‡Î fvDPv‡ii mv‡_ D³ weÁvc‡bi Abywjwc mshy³ Av‡Q wKbv|
 h_vh_fv‡e U¨v· Ges f¨vU KZ©b Kiv n‡q‡Q wKbv Zv †`Lv|
evwo fvov cÖ`vb t
 evwo fvov Pzw³cÎ †`L‡Z n‡e|
 evwo fvov cÖvwßi iwm` Av‡Q wKbv Zv †`L‡Z n‡e|
fvDPvi t

c„ôv - 27
fvDPv‡ii mZ¨Zv hvPvB‡qi †¶‡Î wbix¶K‡K Aek¨B wbgœewY©Z wel‡q mZK© `„wó w`‡Z n‡e t
 cÖwZwU fvDPvi ZvwiL Ges µwgK b¤î Abyhvqx mvRv‡bv _vK‡Z n‡e|
 ‡h mKj fvDPvi GKevi Dc¯’vcb K‡i cix¶v Kiv‡bv n‡q‡Q †m¸‡jv wmj †g‡i (Paid and
cancelled) ev we‡kl wPý w`‡q ivL‡Z n‡e|
 cÖwZwU fvDPv‡i cÖwZôv‡bi `vwqZ¡kxj Kg©KZ©vi ¯^v¶i _vK‡Z n‡e|
 fvDPvi¸‡jv wbix¶vaxb wnmveKv‡ji wKbv †`L‡Z n‡e|
 fvDPv‡i wjwLZ ZvwiL, UvKvi cwigvb, e¨w³ ev cÖwZôv‡bi bvg, cÖ`vbKvixi bvg wVK Av‡Q wKbv
†`L‡Z n‡e|
 fvDPv‡i ‡jLvi †Kvb cwieZ©b ev KvUv‡Quov Av‡Q wKbv †mUv †`L‡Z n‡e, cwieZ©b _vK‡j Zv‡Z
-mswk ó Kg©KZ©vi Aby¯^v¶i Av‡Q wKbv †`L‡Z n‡e|
 fvDPv‡i K_vq I msL¨vq UvKvi wgj wVK Av‡Q wKbv †`L‡Z n‡e|
 bM` cwi‡kv‡ai Rb¨ K¨vk‡g‡gv, †eZb ZvwjKv, Pzw³cÎ, cÖvß iwm` BZ¨vw` Av‡Q wK-bv †`L‡Z n‡e|
 bM` cÖvwßi †¶‡Î BmÿK…Z iwm‡ì Kve©bKwc, †PKgywi, bM` weµq †g‡gv Av‡Q wKbv Zv †`L‡Z n‡e|
 weµ‡qi †¶‡Î K¨vk‡g‡gv, wPwVcÎ, cY¨ ewnM©gb †iwRóvi †`L‡Z n‡e|
 µ‡qi †¶‡Î cÖvß iwm`, Avš—gyLx cY¨ †iwRóvi, wPwVcÎ, cÖvwß ¯^xK…Z Pvjvb †`L‡Z n‡e|
 mKj cÖKvi AMÖxg Avq-e¨q, cÖvc¨ Avq Ges e‡Kqv e¨qmg~n Pzovš— wnmv‡e †`Lv‡bv n‡q‡Q wKbv Zv
hvPvB Ki‡Z n‡e|
 cvuPkZ UvKvi AwZwi³ cÖ`v‡bi †¶‡Î ivR¯^ wUwKU jvMv‡bv Av‡Q wKbv Zv †`L‡Z n‡e|
 cÖwZwU fvDPvi Kvwj w`‡q †jLv Av‡Q wKbv †`L‡Z n‡e|
 cÖwZwU fvDPvi dg© gyw`ªZ wKbv †`L‡Z n‡e|
 bM` cÖ`v‡bi mKj fvDPv‡i cÖvc‡Ki ¯^v¶i Av‡Q wKbv Zv †`L‡Z n‡e|
 fvDPvi mg~n cÖwZôv‡bi Kg©KZ©vMb hvPvB K‡i ¯^v¶i K‡i‡Qb wKbv Zv †`L‡Z n‡e|
bM` cÖ`vb (Cash Payment) t
bM` cÖ`v‡bi mgq †h mKj Af¨š—ixY wbqš¿Y eë¯’v Abymib Kiv ìKvi †m¸‡jv n‡jv t
 †h †Kvb cÖwZôv‡bi †QvU ev LyPiv †jb‡`b ¸‡jv m¤úbœ Kivi Rb¨ GKwU myiw¶Z K¨vk ev‡·i
eë¯’v Ki‡Z n‡e|
 LyPiv e¨q Qvov mKj cÖKvi †P‡Ki gva¨‡g Ki‡Z n‡e|
 †PK †jLvi Av‡M Pvjvb, wej Ges Ab¨vb¨ `wjjcÎ ev KvMRcÎ mwVKfv‡e cix¶v Ki‡Z n‡e|
 †P‡K hyM¥ ¯^v¶‡ii eë¯’v ivL‡Z n‡e Ges †PK ¯^v¶iKvix‡ì ZvwjKv D×Z©b KZ…©c¶/cwiPvjK
gÛjx Øviv Aby‡gvw`Z n‡Z n‡e|
 AeëüZ †PK eB h‡_vchy³ KZ©„c‡¶i †ndvR‡Z msi¶‡bi eë¯’v wb‡Z n‡e|
 †Kvb †PK wjLvi mgq bó ev evwZj n‡j Zv †PKgywoi mv‡_ fvuR K‡i Avjwcb w`‡q †M‡_
ivL‡Z n‡e|
 cÖ‡Z¨Kevi bM` cÖ`v‡bi mgq cÖvc‡Ki wbKU n‡Z cÖvwß ¯^xKvi iwk` Av`vq Ki‡Z n‡e, D³
A‡_©i fvDPvi _vK‡e Ges fvDPvi µwgK msL¨v Abyhvqx Ki‡Z n‡e Ges bM`vb ewn‡Z fvDPvi
b¤î wjL‡Z n‡e|

c„ôv - 28
 wbw`©ó mgq e¨vsK cvk eB Gi mv‡_ bM`vb ewni wgjKiY Ki‡Z n‡e Ges cÖ‡qvRb Abyhvqx
e¨vsK mgš^q weeiYx cÖ¯‘Z Ki‡Z n‡e|
gRy` cY¨ (Stock) t
cÖ‡Z¨K cÖwZôv‡bB gRy` cY¨ h_vh_ fv‡e msi¶Y Kiv cÖ‡qvRb| KviY wewfbœ Amva~ Kg©Pvixiv my‡hvM
wb‡q RvwjqvwZ ev AvZ¥mvr Ki‡Z cv‡i| gRy` c‡Y¨ Dchy³ Af¨š—ixY wbqš¿Y eë¯’v m¤ú‡K© K‡qKwU
we‡kl w`K wb‡gœ Zz‡j aiv n‡jv t
¸`v‡g cY¨ ev gvj MÖnY t
 ¸`vgi¶K cÖ‡qvRbxq `ª‡eï Rb¨ µq wefv‡Mi Rb¨ digv‡qk cÎ cÖ`vb Ki‡eb|
 ¸`vgi¶K cÖvß gv‡ji weeiY, gvj cÖvwßi welq (Materials Received Report) h_vh_
fv‡e wjwce× Ki‡eb| PvjvbwU wZbwU Kwc Ki‡Z n‡e Ges Zv GK Kwc wnmve wefv‡M, GK
Kwc µq wefv‡M Ges Z…Zxq KwcwU ¸`v‡g _vK‡e|
 wnmvei¶K Øviv gvj cÖvwß, gvj AvMg ewn‡Z wjwce× Ki‡Z n‡e|
 gvj MÖn‡Yi ci Dchy³ cix¶v K‡i †hb ¸`vgRvZ nq Zvi eë¯’v Ki‡Z n‡e|
¸`vg n‡Z gvj wewj t
 wewfbœ wefv‡Mi Rb¨ cÖ‡qvRbxq gvj ¸`vg n‡Z mieivn Kiv mgq Dchy³ wefvMxq KZ©„c¶
KZ©„K ¯^v¶wiZ (Requisition Letter) cÎ `vwLj Ki‡Z n‡e|
 weµ‡qi mgq weµq wefvM n‡Z gvj wewj Kivi Av‡`kcÎ cvIqvi ci †µZv‡K cY¨ mieivn
Ki‡Z n‡e|
 ¸`vg n‡Z wewjK…Z gvj ewntMgb ewn‡Z wjwce× Ki‡Z n‡e|
 ¸`vg i¶‡Ki AbygwZ Qvov †Kvb gvj hv‡Z cÖwZôv‡bi evwn‡i bv hvq †mw`‡K Kov bRi ivL‡Z
n‡e|
 †Kvb gvj hw` ¸`v‡g †diZ Av‡m Zvn‡j GKwU gvj †diZ wPwV cÖ¯‘Z Ki‡Z n‡e Ges Zv gvj
†diZ ewn‡Z wjL‡Z/Gw›Uª Ki‡Z n‡e|
gRy` gvj wnmvei¶Y t
 gRy` gvj wnmve ivLvi Rb¨ GKRb Dchy³ e¨w³‡K `vwqZ¡ w`‡Z n‡e|
 ¸`v‡g cÖ‡Z¨K cÖKvi gv‡ji wnmv‡ei Rb¨ c„_K c„_K web KvW© ivL‡Z n‡e GB web Kv†W© gvj
cÖvwß, cÖ`vb I DØ„Ë wjwce× Ki‡Z n‡e|
 cÖ‡Z¨K gv‡ji Rb¨ Avjv`v gvj LwZqvb wgwj‡q †`L‡Z n‡e|
 GKwU wbw`©ó mgq †k‡l webKvW© I gvj LwZqvb wgwj‡q †`L‡Z n‡e|
gRy` c‡bï cwigvb hvPvB I g~j¨vqb t
 eQi †k‡l wnmve wbix¶vi Rb¨ gRy` gv‡ji cwigvb wba©viY I g~j¨vq‡bi ìKvi nq|

c„ôv - 29
 gRy` gvj msi¶b ev wnmve i¶‡bi mv‡_ RwoZ bq Ggb Kg©Pvix wb‡qvM K‡i gRy` c‡Yï
ev¯—e MYbvi gva¨‡g wewfbœ gRy` c‡Yï gRy` ZvwjKv cÖ¯‘Z Ki‡Z n‡e Ges ¯^v¶i _vK‡Z
n‡e|
 GKRb D”Pc`¯’ Kg©KZ©v Øviv gRy` ZvwjKv hvPvB K‡i Zv‡Z ¯^v¶i cÖ`vb Ki‡eb|
gRy` `ªe¨ msi¶b t
 wewfbœ ai‡bi gRy` gvj Avjv`v Avjv`v ¯’v‡b msi¶‡bi eë¯’v Ki‡Z n‡e|
 gRy` gv‡ji Rb¨ Avjv`v ms‡KZ b¤î (AvBwW b¤î) eënvi Ki‡Z n‡e|
bM` weµq t
 bM` weµq msµvš— Af¨š—ixY wbqš¿Y eë¯’v Dchy³ wKbv Zv cix¶v Ki‡Z n‡e Ges †Kvb
fzjµwU _vK‡j mZK©Zvi mv‡_ bM` weµ‡qi †jb‡`b cix¶v Ki‡Z n‡e|
 K¨vk †g‡gvi Kve©b Kwci mv‡_ weµq Kg©xi Øviv cÖYxZ msw¶ß mvi wgwj‡q †`L‡Z n‡e|
 weµq Kg©Pvix Øviv cÖYxZ msw¶ß mvi K¨vwkqvi KZ©„K cÖYxZ bM` cÖvwßi msw¶ß mv‡ii mv‡_
wgwj‡q †`L‡Z n‡e|
 weµq msw¶ß mv‡ii mv‡_ bM`vb ewni wgj Av‡Q wKbv Zv wgwj‡q †`L‡Z n‡e|
 bM` evÆv †Ìqv n‡j, evÆvi nvi me©Î mgvb Av‡Q wKbv Zv †`L‡Z n‡e|
 K¨vk †g‡gvi Zvwi‡Li mv‡_ bM`vb ewni wgj Av‡Q wKbv Zv †`L‡Z n‡e|
 cÖwZw`‡bi bM` A_© e¨vs‡K Rgv †Ìqvi eë¯’v _vK‡j bM`vb ewni m‡½ K¨vwkqv‡ii weeiYx
wgwj‡q †`L‡Z n‡e|
 bM` weµ‡qi †jb‡`‡bi mv‡_ gRy` ewn wgwj‡q †`L‡Z n‡e|
Rwg µq t
Rwg I evwo µ‡qi mZ¨Zv hvPvB‡qi cÖvgvY¨ `wjj¸‡jv n‡jv t
 gvwjKvbv `wjj
 µ‡qi Pzw³cÎ
 cwiPvjK gÛjxi Kvh© weeiYx
 ¯’vqx m¤úwËi ZvwjKv ewn
 e¨vsK Gi cvk ewn
 `vjv‡ji wjwc
 wbjvg`v‡ii wjwc
 Pvjvb
 iwm`
 bvgRvixi Kwc
 f~wg ivR¯^ (LvRbv Kwc)

c„ôv - 30
 Rwg µq eve` g~j¨ bM`vb ewn‡Z †`Lvb n‡q‡Q wKbv|
 BRvivi gva¨‡g Rwg †bIqv n‡j BRviv Pzw³ wVK Av‡Q wKbv †`L‡Z n‡e|
 `vjv‡ji/wbjvg`v‡ii gva¨‡g m¤úwË µq Ki‡j Zvi µq wPwV †`L‡Z n‡e|
 cwiPvjK gÛjxi mfvq D³ m¤úwË µ‡qi Aby‡gv`‡bi wm×vš— †bIqv n‡q‡Q wKbv|
 m¤úwË mKj cÖKvi `vq-`vwqZ¡ gy³ wKbv †`L‡Z n‡e|
 hw` eÜK †Ìqv nq Zvn‡j e›`K MÖnxZvi wbKU n‡Z msM„nxZ cÖZ¨qb cÎ †`L‡Z n‡e|
 m¤úwËi gvwjKvbv hvPvB‡qi Rb¨ cÖvgvb¨ `wjj †`L‡Z n‡e|
 m¤úwË µ‡qi mgq evqbv Kiv n‡j evqbv bvgv cix¶v Ki‡Z n‡e|
 Rwg cwigvcKvixi (Avgxb) cÖZ¨qbcÎ fvjfv‡e †`L‡Z n‡e|
 Rwgi gvwjKvbv I `Lj cix¶vi Rb¨ AvBb‡Ái eënvi Av‡`k cix¶v Ki‡Z n‡e|
 †P‡Ki gva¨‡g A_© cwi‡kva Ki‡j e¨vsK Gi cvk ewn †`L‡Z n‡e|
fvov LiP t
cÖ`Ë fvovi mZ¨Zv hvPvB‡qi cÖvgvY¨ `wjj I fvDPvi n‡jv t
 Pzw³cÎ
 iwm‡ì cÖwZcÎ/Abywjwc
 †PKgywo
 e¨vsK cvm eB/e¨vsK weeiYx
 evwo fvovi weeiYx
 AwMÖg cÖ`vb Ges Zvi mgš^q fvovi Pzw³c‡Îi n‡”Q wKbv|
 g‡°j †h me evwo Ges d¬¨vU fvov wb‡q‡Qb Zvi GKwU ZvwjKv msMÖn Ki‡Z n‡e Ges D³
-ZvwjKvq gvwmK fvov KZ ‡`qv n‡e Zvi D‡j L _vK‡e|
 ZvwjKvq bZzb wKQz hy³ n‡q‡Q wKbv Zv †ei Kivi Rb¨ Av‡Mi eQ‡ii ZvwjKvi m‡½ GB
ZvwjKvi Zzjbv Ki‡Z n‡e|
 hw` ZvwjKvq bZzb †Kvb Aš—f©yw³ n‡q _v‡K Zvn‡j evwoIqvjvi m‡½ †h Pzw³ n‡q‡Q Zv †`L‡Z
n‡e Ges †Kvb gvm †_‡K G¸‡jv fvovKiY n‡q‡Q Zv Rvb‡Z n‡e|
 MZ eQ‡ii ZvwjKv †_‡K hw` wKQz ev` ‡`qv n‡q _v‡K Zvn‡j †Kvb gvm †_‡K ev` †Ìqv n‡q‡Q
Zv Rvb‡Z n‡e|
 evwo ev d¬¨vU¸‡jv wK Kv‡R eëüZ n‡”Q A_©vr †`L‡Z n‡e †h, evwo ev d¬¨vU¸‡jv cÖwZôv‡bi
Kv‡R eëüZ n‡”Q wKbv|
 evwo ev d¬¨vU fvov Kivi c~‡e© GKRb `vwqZ¡kxj e¨w³ Pzw³c‡Î Aby‡gv`b K‡i‡Qb wKbv Zv
†`L‡Z n‡e|
 e¨vs‡Ki gva¨‡g fvov cwi‡kva Kiv n‡j e¨vs‡Ki cvm ewn cix¶v Ki‡Z n‡e|
 bM‡` fvov cwi‡kva Kiv n‡j †`L‡Z n‡e †h, fvov †Ìqvi Av‡M fvov Pzw³ h_vh_ Aby‡gvw`Z
n‡q‡Q Ges †mB Pzw³ evoxIqvjvi KvQ †_‡K cÖvß fvovi iwm` w`‡q mgw_©Z n‡q‡Q|
 -fvov h_vh_ fv‡e bM`vb ewn‡Z I mswk ó LwZqvb wnmv‡e mwVK fv‡e ‡`Lv‡bv n‡q‡Q wKbv|

c„ôv - 31
 e‡Kqv fvov Ges AMÖxg fvov wnmv‡e mwVKfv‡e †`Lv‡bv n‡q‡Q wKbv|
 h_vh_fv‡e fvov †_‡K U¨v· I f¨vU KZ©b Kiv n‡q‡Q wKbv (eZ©gvb Kimxgv 20,000/- UvKv)
hš¿cvwZ µq t
cÖwZôv‡bi Drcv`b Kv‡R e¨env‡ii Rb¨ hš¿cvwZ µq Kiv nq| hš¿cvwZ cÖwZôv‡bi GK ai‡bi ¯’vqx
m¤ú`| hš¿cvwZ µq msµvš— e¨vcv‡i A_© AvZ¥mvr n‡Z cv‡i| GB Kvi‡b hš¿cvwZ µq msµvš—
†jb‡`‡bi mZ¨Zv hvPvB Kiv cÖ‡qvRb| GB †¶‡Î cÖvgvb¨ `wjj I fvDPvi n‡jv t
 we‡µZvi mv‡_ m¤úvw`Z Pzw³cÎ
 hš¿cvwZ ZvwjKv
 wbjvg`vi ev `vjv‡ji wjwc
 Pvjvb
 iwm`
 e¨vsK cvk eB
 †UÛvi ev weÁvcb
 digv‡qk cÎ
 hš¿cvwZ cÖvwß cÖwZ‡e`b wi‡cvU©
 `vjvj ev wbjvg`v -‡ii gva¨‡g m¤úwË µq Kiv n‡j mswk ó µq wPwV †`L‡Z n‡e|
 hš¿cvwZ µ‡qi Rb¨ cwÎKvq †UÛvi/weÁvcb Avnevb Kiv n‡qwQj wKbv Zv †`L‡Z n‡e|
 hš¿cvwZ µ‡qi Rb¨ cÖ‡qvRbxq digv‡qk cÎ †cÖiY Kiv n‡qwQj wKbv|
 we‡`k n‡Z hvš¿cvwZ Avg`vwb Kiv n‡j miKvwi AbygwZ cÎ Ges ïé wefv‡Mi QvocÎ cix¶v
Ki‡Z n‡e|
 e¨vs‡Ki gva¨‡g hš¿cvwZ µq Kiv n‡j e¨vsK cvm ewn cix¶v Ki‡Z n‡e|
 µ‡qi Rb¨ cwiPvjK gÛjxi Aby‡gv`b Av‡Q wKbv †`L‡Z n‡e|
 bM`vb ewn‡Z wjwce× Kiv n‡q‡Q wKbv Zv †`L‡Z n‡e|
 hš¿cvwZi g~j¨ wba©vi‡b enb LiP I ¯’vcb e¨q aiv n‡q‡Q wKbv|
 hš¿cvwZi µq eve` cÖ`Ë A‡_©i mgcwigvb iwm` Av‡Q wKbv|
 Avg`vbxK…Z ‡¶‡Î ms¯’vi Avg`vbx wbeÜb cÖZ¨qbcÎ (IRC) Av‡Q wKbv|
 Avg`vbxK…Z gvjvgvj n‡j Proforma Invoice/LC/Debit Memo/e¨vsK Kwgkb BZ¨vw`i
weeiYx|
 Kvógm& I Ab¨vb¨ Ki|
 wK¬qvwis I diIqvwW©s wej cwi‡kva Kiv n‡q‡Q wKbv|
e‡Kqv LiP t
Kviev‡ii wbw`©ó GKwU wnmveKv‡ji Rb¨ †h mKj gybvdv RvZxq LiP msNwUZ nIqv m‡Ë¡I †gvU Li‡Pi
†h Ask cÖ`vb Kiv nqwb Zv‡K e‡Kqv LiP e‡j A_©vr GB LiP eve` A_© e‡Kqv n‡q‡Q wKš‘ cÖ`vb Kiv
nqwb| †hgbt F‡bi e‡Kqv my`, e‡Kqv †eZb, e‡Kqv gRywi, e‡Kqv fvov BZ¨vw`| GB PjwZ `v‡qi
Aw¯—Z¡ hvPvBKiY wb‡gœ Av‡jvPbv Kiv n‡jv t

c„ôv - 32
 cÖ_‡g wbix¶K cÖwZôv‡bi wbKU n‡Z e‡Kqv Li‡Pi GKwU ZvwjKv msMÖn Ki‡eb|
 LwZqv‡b e‡Kqv wnmv‡ei mv‡_ ZvwjKv wgwj‡q †`L‡Z n‡e|
 e‡Kqv LiP cwi‡kv‡ai Rb¨ wK eë¯’v †bIqv n‡q‡Q Zv cix¶v Ki‡Z n‡e|
 e‡Kqv LiP cÖK…Z Rv‡e`vq h_vh_ fv‡e wjwce× n‡q‡Q wKbv Zv †`L‡Z n‡e|
 e‡Kqv Li‡Pi mg_©‡b cÖ‡qvRbxq `wjjvw` Av‡Q wKbv|
 cieZ©x LiP cÖ`vb (Subsequent Adjustment)
ågb LiP t
ågb fvZv cÖwZôv‡bi †h †Kvb Kg©KZ©v Kg©Pvix‡K cÖ`vb Kiv n‡q _v‡K| PvKzwii kZ©mv‡c‡¶ GB fvZv
cÖ`vb Kiv nq| mZ¨Zv hvPvB‡qi cÖvgvY¨ `wjj¸‡jv n‡jv t
 ågb msµvš— bxwZgvjv
 ågb c~e© Aby‡gv`b
 ågb wej/iwm` (Avevmb/hvZvqvZ I LvIqvi wej)
 ågb cÖwZ‡e`b
 ågb bxwZgvjv cix¶v K‡i ågb LiP fvZv †Kvb †kªYxi Kg©Pvixi †¶‡Î wK cwigvb cÖ`vb Kiv
n‡e Zv †`L‡Z n‡e|
 ågb LiP eve` cÖ`Ë A_© h_vh_ fv‡e bM`vb ewn‡Z wjwce× n‡q‡Q wKbv †`L‡Z n‡e|
 ågb LiP Aek¨B cÖwZôv‡bi cÖ‡qvR‡bB n‡Z n‡e|
 hw` ågb LiP eve` A_© wbw`©ó Kiv _v‡K Zvn‡j D×©Zb Kg©Pvix KZ©„K Aby‡gvw`Z wKbv Zv
†`L‡Z n‡e|
 e¨q Abyhvqx wej, fvDPvi mwVK Av‡Q wKbv Zv †`L‡Z n‡e|
†gvUi mvB‡Kj I hvbevnb µq t
cÖwZôv‡bi Kg©Pvix Ges Kg©KZ©v wewfbœ ¯’v‡b hvZvqv‡Zi Rb¨ †gvUi mvB‡Kj I hvbevnb eëüZ n‡q
_v‡K| †gvUi mvB‡Kj I hvbevnb cÖwZôv‡bi GK ai‡bi ¯’vqx m¤úwË| †gvUi mvB‡Kj I hvbevnb
µq‡K †K›`ª K‡i A_© AvZ¥mv‡Zi NUbv NUv‡Z cv‡i| GB Rb¨ hvbevnb µq msµvš— †jb‡`‡bi mZ¨Zv
hvPvB Kiv cÖ‡qvRb| †gvUi mvB‡Kj I hvbevnb µ‡qi mZ¨Zv hvPvB‡qi cÖvgvb¨ `wjj I fvDPvi n‡jv t
 µq msµvš— ev‡RU Aby‡gv`b
 Kvh©wbev©nx cwil‡ì Aby‡gv`b Ges cÖ‡qvRb‡ev‡a wc†KGmGd Gi AMÖxg Aby‡gv`b
 µq Av‡`k
 Pvjvb
 `vjvj ev wbjvg`v‡ii µq wPwV
 ey eyK A_ev wbeÜb cÎ
 cwiPvjK‡ì Kvh© weeiYx
 iwm`
 e¨vs‡Ki cvm ewn

c„ôv - 33
 AW©vi cÎ BZ¨vw`|
 µ‡qi Rb¨ Kvh© wbev©nx cwil‡ì/wc‡KGmGd Aby‡gv`b Av‡Q wKbv|
 †gvUi mvB‡Kj ev hvbevnb µ‡qi Rb¨ cwÎKvq ìcÎ Avnevb Kiv n‡q‡Q wKbv Ges ìc‡Îi
g‡a¨ me©wbgœ we‡ewPZ n‡qwQj wKbv|
 bM`vb ewn‡Z wjwce× Kiv n‡q‡Q wKbv|
 †gvUi mvB‡Kj †Kv¤úvbxi/cÖwZôv‡bi bv‡g Kiv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e|
 -e y eyK I †iwR‡óªkb mvwU©wd‡KU cix¶v K‡i †`L‡Z n‡e m¤úwËi gvwjKvbv AvBbwm× I
ÎywUgy³ wKbv|
 Pvjvb I iwm‡ì mvnv‡h¨ mwVK g~j¨ cÖ`vb Kiv n‡q‡Q wKbv †`L‡Z n‡e|
 †P‡Ki gva¨‡g cwi‡kva Kiv n‡j e¨vsK cvm ewn/weeiYx fvjfv‡e cix¶v Ki‡Z n‡e|
 `vjvj ev wbjvgKvix gvidZ µq Kiv n‡j µq wPwV, wbjvgKvixi wnmve BZ¨vw` cix¶v Ki‡Z
n‡e|
 †gvUi mvB‡Kj Avbvqb I cÖv_wgK †givgZ e¨q †gvUiMvoxi e¨‡qi mv‡_ †hvM K‡i †`Lv‡bv
n‡q‡Q wKbv Zv †`L‡Z n‡e|
 ¯’vqx m¤ú` ZvwjKvq Aš—©fy³ Kiv n‡q‡Q wKbv|
 AvqKi/f¨vU KZ©b Kiv n‡q‡Q wKbv Ges miKvix †KvlvMv‡i Rgv †Ìqv n‡q‡Q wKbv|
jwMœcÎ µq (Investment) t
Kvievi cÖwZôv‡b bM` A_© DØ„Ë _vK‡j Zv Ab¨ †Kv_vI mÂqc‡Î/¯’vqx AvgvbZ cÖK‡í Av‡qi Avkvq
LvUv‡bv hvq hv‡K wewb‡qvM/jwMœcÎ ejv nq| wewb‡qvM µ‡qi †¶‡Î wewfbœ ai‡bi Awbqg n‡Z cv‡i,
GRb¨ mZ¨Zv hvPvB Kiv cÖ‡qvRb| wewb†qvM µ‡q mZ¨Zv hvPvB G cÖvgvY¨ `wjj ev fvDPvi n‡jv t
 wewb‡qv‡Mi µq wPwV
 we‡µZv KZ©„K A_© cÖvwß iwk`
 mÂqcÎ/FYcÎ/¯’vqx Avgvb‡Zi iwk`
 Kvh©wbev©nx cwil` Gi mfvi Kvh© weeiYx
 e¨vsK cvk ewn/weeiYx
 Kvh©wbe©vnx cwil` Gi Kvh© weeiYx ewn‡Z D³ wewb‡qvM µ‡qi Aby‡gv`b Av‡Q wKbv|
 wewb‡qv‡Mi µqg~j¨, wewb‡qvM Ges µq †bv‡Ui mv‡_ wgj Av‡Q wKbv †`L‡Z n‡e|
 wewb‡qvM g~j¨ bM`vb ewn‡Z wjwce× Ki‡Z n‡e Ges we‡µZv iwm‡ì mv‡_ Zv wgwj‡q †`L‡Z
n‡e|
 e¨vs‡Ki gva¨‡g wewb‡qvM cÎ µq Kiv n‡j e¨vsK cvm ewn/weeiYx †`L‡Z n‡e|
 wewb‡qvM cÎ µ‡qi Rb¨ Kwgkb cÖ`vb Kiv n‡j Zv h_vh_ Lv‡Z †`Lv‡bv n‡q‡Q wKbv|
 e¨vs‡K ¯’vqx Avgvb‡Zi †¶‡Î cÖvß my‡ì nvi m¤ú‡K© GKvwaK e¨vs‡Ki mv‡_ †hvMv‡hvM Kiv
-n‡q‡Q wKbv Ges Zzjbvg~jK we‡k l‡Yi gva¨‡g AwaKv gybvdv cvIqv hv‡e Ggb e¨vs‡K AvgvbZ
wnmve n‡q‡Q wKbv|

c„ôv - 34
WvK LiP t
WvK Li‡Pi Rb¨ mZ¨Zv hvPvB‡qi cÖgvb, `wjj n‡jv t
 wPwVcÎ cvVvBevi ewn
 WvK Li‡Pi ewn
 WvK Li‡Pi Rb¨ †h weeiY cÖ¯‘Z Kiv nq Zv fvjfv‡e cix¶v Ki‡Z n‡e|
 bM`vb ewn/LyPiv bM`vb ewni mv‡_ WvK Li‡Pi ewn wgwj‡q †`L‡Z n‡e|
 wPwVcÎ cvVvBevi ewn Ges WvK Li‡Pi ewn‡Z wjwLZ LiP wgj Av‡Q wKbv Zv †`L‡Z n‡e|
 WvK LiP msµvš— †Kvb Af¨š—ixY wbqš¿Y eë¯’v _vK‡j Zv cix¶v Ki‡Z n‡e|
 Kviev‡ii cÖ‡qvRb Qvov Ab¨ †Kvb cÖ‡qvR‡b WvK LiP Kiv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e|
Avc¨vqb LiP t
Avc¨vqb LiP mvavibZ GKwU eëmvqxK msµvš— e¨q| Kvib eëmv‡qi mybvg A¶zbœ ivLv I eëmv‡qi
DbœwZi Rb¨B G e¨q Kiv nq| GB LiP `yÕfv‡e n‡Z cv‡i| cÖwZôvb mivmwi G e¨q Ki‡Z cv‡i wKsev
-mswk ó Kvh© wbe©vnK‡K cÖK…Z e¨‡qi wfwË‡Z GKwU wbw`©ó mxgv ch©š— UvKv w`‡Z cv‡i| cÖ‡qvRbxq
`wjjcÎ t
 iwm`
 wej
 †PK gywo
 e¨vsK cvm ewn
 Avc¨vqb e¨q msµvš— Af¨š—ixY wbqš¿Y eë¯’v Ges Kvh©KvwiZv fvj fv‡e hvPvB Ki‡Z n‡e|
 Avc¨vqb LiP †h cwigv‡b Kiv n‡q‡Q Zv `vwqZ¡kxj e¨w³ KZ©„K Aby‡gvw`Z wKbv Zv †`L‡Z
n‡e|
 GB LiP †nv‡÷‡ji ev K¬v‡ei we‡ji Abyiƒc h_vh_ cÖgvbK Øviv mgw_©Z wKbv Zv †`L‡Z n‡e|
 †h e¨‡qi Rb¨ Kvh©- -wbe©vnK‡K UvKv ‡Ìqv nq, mswk ó KZ©„c¶ KZ©„K Aby‡gvw`Z k‡Z©i mvnvh¨
wb‡q Zvi mZ¨Zv hvPvB Ki‡Z n‡e|
nv‡Z bM` t
nv‡Z bM` A‡_©i Aw¯—Z¡ hvPvB Kiv wbix¶†Ki GKwU ¸iƒZ¡c~Y© KvR| KviY bM` A‡_©i †¶‡Î Awbqg
cÖPzi m¤¢vebv i‡q‡Q| nv‡Z bM` A‡_©i Aw¯—Z¡ hvPvBKi‡b ev¯—e cix¶vB GKgvÎ Kvh©Ki cš’v| wbw`©ó
wnmveKvj †k‡l wbix¶‡Ki ¯^qs cÖwZôv‡b Dcw¯’Z n‡q GB A_© Mbbv Kiv evÂbxq|
 wbw`©ó mgq wbix¶K cÖwZôv‡b Dcw¯’Z n‡eb Ges cÖwZôv‡bi nv‡Z mgy`q A_© MYbv K‡i Zv
bM`vb ewn I D×©Z‡bi mv‡_ wgwj‡q †`L‡Z n‡e|

c„ôv - 35
 AvKw¯§Kfv‡e wbix¶K cÖwZôv‡b Dcw¯’Z n‡q bM` A_© MYbv Ki‡eb hv‡Z K¨vwkqvi Ab¨ Kv‡iv
KvQ †_‡K A_© avi K‡i bM` A‡_©i NvUwZ cyib Ki‡Z mg_© bv nb ev Ab¨ KvD‡K ¯v’bvš—‡ii
gva¨‡g A‡_©i DØZ© Kgv‡Z cv‡ib
 bM` A_© Mbbvi mgq K¨vwkqvi‡K Dcw¯’Z _vK‡Z n‡e hw` bM` A‡_©i NvUwZ †`Lv hvq Zv n‡j
Zvi wbKU n‡Z bM` A‡_©i weeiY m¤^wjZ wee„wZ msMÖn Ki‡Z n‡e|
 wbix¶K hw` wbw`©ó wnmveKvj †k‡l cÖwZôv‡b Dcw¯’Z n‡Z bv cv‡ib Zvn‡j c‡i †h †Kvb w`b
Dcw¯’Z n‡q bM` A_© Mbbv Ki‡eb Ges GB w`b ch©š— cÖwZôv‡bi mKj bM` †jb‡`b bM`vb
ewni mwnZ wgjv‡eb|
 cÖwZôvbwUi wbKU ev cw_g‡a¨ Aew¯’Z A‡_©i Rb¨ wbix¶K‡K cÖvgvb¨ `wj‡ji Dci wbf©i Ki‡Z
n‡e|
 cÖwZôv‡bi cÖ‡qvRbxqZvi mv‡_ mgš^q †i‡L nv‡Z bM` Ges LyPiv bM`vb wnmve (Petty Cash)
Gi GKwU DaŸ© mxgv wba©vib Ki‡Z n‡e|
e¨vsK Rgv (Cash at Bank) t
 †Kvb †Kvb e¨vs‡K A_© †jb‡`b Kiv nq †mUvi GKwU ZvwjKv e¨vs‡Ki D”Pc`¯’ Kg©KZ©vi wbKU
†_‡K msMÖn Ki‡Z n‡e|
 bM`vb ewni e¨vsK Kj‡gi DØ„‡Ëi mv‡_ cÖwZôv‡bi e¨vsK cvm ewni DØ„‡Ëi wgj Av‡Q wKbv Zv
cix¶v Ki‡Z n‡e|
 bM`vb ewn I cvm ewni DØ„‡Ëi Miwgj †`Lv w`‡j, D³ e¨vsK mgš^q weeiYxi KviY
`k©vBqv/wba©vib mn cix¶v Ki‡Z n‡e| e¨vsK mgš^q weeiYx cÖ¯‘Z bv n‡q _vK‡j wbix¶K‡KB
Zv cÖ¯‘Z Ki‡Z n‡e|
 hw` wbw`©ó wnmveKvj †k‡l wKQz †PK †`qv n‡q‡Q A_P e¨vs‡K Rgv nqwb Ges wKQz †PK Bm¨y
Kiv n‡q‡Q A_P GLbI D‡Ëvjb Kiv nqwb, †m mg¯— †¶‡Î †PK ¸‡jv wbix¶K‡K we‡kl `„wó
w`‡Z n‡e|
 bM`vb ewn I cvm ewni DØ„‡Ëi wgj _vK‡jI A‡bK mgq e¨vs‡Ki RgvK…Z A‡_©i mZ¨Zv cÖgvb
Kiv hvq bv, Kvib fzqv cvm ewn Dc¯’vwcZ n‡Z cv‡i| Giƒc †¶‡Î wbix¶K‡K RgvK…Z UvKvi
cÖgvb cÎ e¨vs‡Ki wbKU n‡Z msMÖn Ki‡Z n‡e Ges GKwU wbw`©ó w`‡bi cÖZ¨qbcÎ e¨vs‡Ki
KvQ †_‡K msMÖn Ki‡Z n‡e|
 cÖwZôv‡bi bv‡g e¨vs‡Ki GKvwaK wnmve _vK‡j (¯’vqx, AvgvbZ wnmve, PjwZ AvgvbZ wnmve,
mÂq AvgvbZ wnmve) cÖ‡Z¨KwU wnmve m¤ú‡K© Avjv`v K‡i e¨vsK mgš^q weeiYx msMÖn Ki‡Z
n‡e Ges mwVKZv hvPvB Ki‡Z n‡e| e¨vs‡K ¯’vqx AvgvbZ wnmve _vK‡j AvgvbZ iwm` Ges
e¨vs‡Ki cÖZ¨qb c‡Îi mvnv‡h¨ wbi“cb Ki‡Z n‡e|
 ‡Kvb Ae¯’v‡ZB hv‡Z AwZwi³ bM`, K¨vwkqvi ev †cwU K¨vwkqv‡ii nv‡Z bv _v‡K G e¨e¯’v
ivL‡Z n‡e|
AMÖxg t
cÖ‡qvRbxq `wjjcÎ t
 AMÖx‡gi Rb¨ Pvwn`vcÎ
 Aby‡gv`b

c„ôv - 36
 wbw`©ó mg‡qi g‡a¨ mgš^q
 ‡cŠYtcywYK AMÖx‡gi †¶‡Î we‡kl Aby‡gv`b
 wbw`©ó mgqv‡š— AMÖxg Gi Aging Analysis Kiv
 PvKzix †_‡K Ae¨vnwZ wb‡q‡Qb Ggb †Kvb Kgx©i KvQ †_‡K Av`vq‡hvM¨ AMÖxg Av‡Q wKbv|
 AMÖxg msµvš— bxwZgvjv ch©v‡jvPbv Kiv|
 wbw`©ó Q‡K AMÖxg Pvwn`v I Aby‡gv`b|
 wbw`©ó mg‡qi g‡a¨ AMÖxg mgš^q (cÖ‡qvRbxq wej, fvDPvi Ges †h D‡Ï‡k¨ AMÖxg †Ìqv n‡q‡Q
†m D‡Ï‡k¨ AMÖx‡gi A_© LiP Kiv n‡q‡Q wKbv)
 Amgwš^Z/AMÖx‡gi ch©v‡jvPbv/†gqv` DËxY© AMÖx‡gi KviY wbY©q I Av`v‡qi Rb¨ M„nxZ eë¯’v
ch©v‡jvPbv Kiv|
 Abv`vq‡hvM¨ AMÖxg wbY©q Kiv Ges KZ…©c¶‡K h_v_© Dc‡`k cÖ`vb Kiv|
cÖwk¶Y LiP t
`ywU fv‡e GwU e¨q n‡Z cv‡i|
1| Af¨š—ixY cÖwk¶Y 2| evB‡ii cÖwZôvb KZ…©K Av‡qvwRZ cÖwk¶Y
cÖvgvwYK `wjj t
Af¨š—ixY cÖwk¶Y
 ev‡RU Ges Kvh©wbe©vnx Aby‡gv`b
 cÖwk¶‡Yi weeiYx h_v t cÖwk¶Yv_x©‡ì bvg I msL¨v, cÖwk¶Yv_x©‡ì †gqv`/mgq, cÖwk¶K‡ì
weeiYx, cÖwk¶‡Yi welq, cÖwk¶Y ¯’‡ji fvZv, cÖwk¶Yv_x©‡ì cÖ‡`q fvZv, Lvevi, cÖwk¶K‡ì
m¤§vbx Ges Avbylw½K weeiYx|
evB‡ii cÖwZôvb KZ…©K Av‡qvwRZ cÖwk¶Y
 cÖwk¶Y cÖ`vbKvix cÖwZôv‡bi mv‡_ Pzw³bvgv
 cÖwk¶Y msµvš— LiP/Supporting Document ch©v‡jvPbv
 Pzw³ Abyhvqx wd cÖ`vb/Av`vq Kiv n‡q‡Q wKbv|
 cÖwk¶Y msµvš— bxwZgvjv ch©v‡jvPbv
 cÖwk¶‡Yi ev‡RU Ges Aby‡gv`b ch©v‡jvPbv
 cÖwk¶Y msµvš— LiP cix¶v wbix¶v Kiv
 fvDPv‡ii mv‡_ cÖwk¶Yv_x© I cÖwk¶K‡ì ZvwjKv mshy³ Av‡Q wKbv|
 cÖwk¶Y cÖwZ‡e`b|
 cÖ‡hvR¨ †¶‡Î U¨v· I f¨vU miKvix †KvlvMv‡i Rgv †Ìqv n‡q‡Q wKbv|

c„ôv - 37
mÂq I FY cvk eB (Qvcv, weZiY I gRy`) t
 mÂq I FY cvk ey‡Ki m¤¢ve¨ msL¨v wbY©q|
 Qvcv‡bvi Rb¨ ìcÎ Avnevb I A_© cÖ`v‡bi cÖ‡qvRbxq eë¯’v MÖnY|
 mÂq I FY cvkeyK weZiY I Zvi gRy` Kiv|
 mÂq I FY bxwZgvjv Abyhvqx me ai‡bi Z_¨ mwbœ‡ewkZ n‡q‡Q wKbv |
 Pvwn`vcÎ ch©v‡jvPbv|
 ìcÎ Avnevb K‡i mÂq I FY cvk eyK Qvcv‡bv n‡q‡Q wKbv|
 Li‡Pi cÖvmw½K `wjjvw` cix¶v Kiv|
 cÖ‡qvRb‡ev‡a U¨v· I f¨vU KZ©b Kiv Ges miKvix Lv‡Z Rgv †Ìqv n‡q‡Q wKbv|
 µq I weZiY msµvš— gRy` †iKW© ch©v‡jvPbv Kiv|
¯’vqx m¤úwË hvPvB t
eQi †k‡l wnmve wbix¶vi Rb¨ ¯’vqx m¤úwËi cwigvb wba©viY I g~j¨vq‡bi ìKvi nq| ¯’vqx m¤úwË
wnmve i¶‡bi mv‡_ RwoZ bq Ggb 03 Rb Kg©Pvix wb‡qvM K‡i ¯’vqx m¤úwËi ev¯—e MYbvi gva¨‡g
wewfbœ ¯’vqx m¤úwËi ZvwjKv cÖ¯‘Z Ki‡Z n‡e Ges ¯^v¶i _vK‡Z n‡e| GKRb D”Pc`¯’ Kg©KZ©v Øviv
¯’vqx m¤úwËi ZvwjKv hvPvB K‡i Zv‡Z ¯^v¶i cÖ`vb Ki‡eb|

c„ôv - 38
Awa‡ekb : 7
Af¨š—ixY wbqš¿Y t
Af¨š—ixY wbqš¿Y t
¶z`ª eëmvq cÖwZôvb ev ¶z`ª AjvfRbK cÖwZôvb Gi †¶‡Î cÖwZôv‡bi cÖavb ev NGO Gi cÖavb
cÖwZôvbwUi mKj welq GKvB ch©v‡jvPbv Ki‡Z cv‡i| wKš‘ eëmv e„w×i d‡j cÖwZôv‡bi Kg©KvÊ I
Dnvi †KŠkjMZ cÖhyw³ e„w× cvq| GgZe¯’vq wewfbœ cwiw¯’wZ ch©v‡jvPbvi Rb¨ wZwb Af¨š—ixY A_ev
eëmv ewnf©yZ we‡klÁ wb‡qvM K‡ib| †hgbt cÖkvmwbK cÖavb (Head of Admin), Avw_©K welq
wbqš¿K (Finance Director), ewnivMZ wbix¶K Ges we‡klÁ| cÖwZôvb cÖavb Zvi wbqš¿Y ¶gZv
(Controling Authority) wbhy³ we‡kl‡Ái wbKU cÖ`vb K‡ib|
µgvš^‡q Zv‡K wewfbœ cÖKv‡ii Kvh©µ‡gi (†hgb- ev‡RwUs, e¨w³MZ eë¯’vcbv, Avw_©K eë¯’vcbv
wbqš¿Y, eëmv‡qi cÖK…Z Kvh©µ‡gi cybtAv‡jvPbv, ZË¡veavqb BZ¨vw`) Zvnvi GKvi c‡¶ ch©v‡jvPbv
Kiv m¤¢e nqbv| GiKg cÖwZwbwag~jK cÖwµqv (Deligation of Authority) hv GKwU myk„•Lj,
msKwjZ Ges Revew`nxZv g~jK c×wZ Abyhvqx nq hv Af¨š—ixY wbqš¿Y eë¯’v wn‡m‡e cwiwPZ| GKwU
myô Af¨š—ixY wbqš¿Y eë¯’v †KejgvÎ cÖwZôv‡bi cÖ‡qvRb ‡gUvq bv, Bnv cÖwZôv‡bi mwnZ m¤úK©hy³
Z…Zxqc‡¶i Pvwn`v c~iY K‡i| D`vniY ¯îƒc †kqvi‡nvìvi/GbwRI Gi †¶‡Î cÖv_wgK m`m¨,
-†i¸‡jUix KZ©„c¶, miKv‡ii mswk ó G‡RwÝ, (†hgb- GgAviG, GbwRI G¨vwdqvm© eÿ‡iv,
wc‡KGmGd, R‡q›U ÷K †Kv¤úvbx, exgv wbqš¿K, wmwKDwiwU GÛ G·‡PÄ Kwgkb BZ¨vw`), Znwej
G‡RwÝ¸‡jv †hgb (¯’vbxq Ges Avš—R©vwZK `vZv, evwYwR -¨K e¨vsK Ges †K›`ªxq e¨vsK) Kvh©µg D‡j L
Kiv †h‡Z cv‡i|
cwi‡k‡l, †h mKj Kvh©µg Øviv e¨vcK Av_©-mvgvwRK Ae¯’v Ges we`¨gvb AvBbMZ cÖ‡qvRb Abymv‡i
cÖwZôv‡bi j¶¨ AR©b mnRZi nq Zv‡K Af¨š—ixY wbqš¿Y eë¯’v e‡j|
American Institute of Certified Public Accountants (AICPA) Gi
g‡Z ÓcÖwZôv‡bi cwiKíbv Ges mKj mn‡hvMx c×wZ I cwigvc hv GKwU eëmvq cÖwZôvb Zvi m¤úwËi
wbivcËv, wnmve Z‡_ï wbf©yjZv Ges wbf©iZv hvPvB‡q, Kvh©vejxi `¶Zv e„w× Ges eë¯’vcbv bxwZ
msi¶‡Y DrmvwnZ Ki‡Z mvnvh¨ K‡i ZvB Af¨š—ixY wbqš¿Y eë¯’v|
Af¨š—ixY wbqš¿Y Kvh©Ki Kivi Rb¨ wb‡gœv³ wZbwU welq ¸i“Z¡c~Y© t
 e¨vemv cÖwZôvb cwiPvjbvi Rb¨ h_vh_ wbqš¿Y c×wZ
 wnmve c×wZ
 wnmve cÖwµqv
Af¨š—ixY wbqš¿Y eë¯’vi êwkó¨ t
 eëmv cÖwZôv‡bi m¤úwË Pzwi, bó, Aceënvi n‡Z wbqš¿Y
 ‡`‡ki we`¨gvb AvB‡bi Aax‡b eëmvq bxwZ cÖwZôv Kiv

c„ôv - 39
 Kg©xi `¶Zv e„w× Ki‡Z h_vh_ bxwZi gva¨‡g Kg©xi Kvh©vejx g~j¨vqb Kiv hv eëmv‡qi myôy
cwiPvjbvi Rb¨ cÖ‡qvRbxq|
 cwiPvjbv Kvh©µg, Avw_©K eë¯’vcbv, wnmve Ges c×wZ ch©v‡e¶‡bi Rb¨ Av`k© MvBWjvBb ˆZix I
m¤cÖmvwiZ Kiv|
 cÖwZôv‡bi cwiPvjbv Ges Avw_©K Kvh©vejx wnmvefy³ Kivi Rb¨ AvaywbK md&UIq¨v‡ii eënvi
wbwðZ Kiv|
Gme êwkó¨ QvovI Kg©x‡ì Kv‡Ri `vwqZ¡ msÁvwqZ Kiv cÖ‡qvRb †hLv‡b Kg©x‡ì we‡kl `vwqZ¡ Ac©b,
Kg©x‡ì gv‡S `vwqZ¡ wefvRb Ges Kg©x‡ì `vwq‡Z¡i cwieZ©b Aš—f©y³| GKwU Av`k© Af¨š—ixY wbqš¿Y
eë¯’vi Aax‡b GKRb Kg©x ev Kg©KZ©v †h KvR K‡i Zv Ab¨ GKRb Kg©KZ©v ev Kg©Pvix KZ©„K
hvPvB/ZË¡veavqb Kivi eë¯’v Av‡Q|
D`vniY ¯îƒc, GKRb K¨vwkqvi hv‡K cY¨ ev †mev weµ‡qi A_© MÖn‡bi `vwqZ¡ Ac©b Kiv nq †m bM`vb
eB wjL‡e Ges Zvi Kvh©µg Af¨š—ixY wbix¶K A_ev wefvMxq cÖavb A_ev ZË¡veavbKvix Øviv wbqwš¿Z
n‡e| GbwRI Gi †¶‡Î GKRb Kg©x, †h FY msMÖn/wKw¯— msi¶Y K‡i †m mivmwi Zvi cÖvß A_© e¨vs‡K
Rgv w`‡Z cvi‡e bv| †m ˆ`bw›`b cÖvwßi weeiYx mn cÖvß A_© wnmvei¶K/mycvifvBRvi Gi wbKU `vwLj
Ki‡e| mycvifvBRvi cÖvß A‡_©i h_vh_ -hvPvB evPvB‡qi ci A_©¸‡jv H w`b A_ev c‡ii w`b mswk ó
e¨vs‡K Rgv w`‡e|
Dc‡iv³ `yÕwU D`vniY wewfbœ cÖKvi Kg©x‡ì g‡a¨ `vwqZ¡ wefvRb Ges GKRb Kg©x Øviv Ab¨ Kg©xi
Kv‡Ri ZË¡veavb (Supervise) wb‡`©k K‡i|
ms¯’vi Af¨š—ixY wbqš¿Y eë¯’vi Aax‡b Kg©KZ©v I Kg©Pvix‡ì Kv‡Ri g~j¨vqb Kiv nq| D³
g~j¨vq‡bi wfwË‡Z Zvnvw`M‡K cyi¯‹…Z Kiv nq A_ev cÖ‡qvRbxq †¶‡Î Zvnv‡ì wei“‡× kvw¯—g~jK
eë¯’v MÖnY Kiv nq| wb‡gœv³ Dcv`vb¸‡jv Af¨š—ixY wbqš¿Y eë¯’vi Aš—f©y³ t
 eëmv cÖwZôvb cwiPvjbvi Rb¨ h_vh_ wbqš¿Y c×wZ
 SuywK wba©viY
 Kvh©µg wbqš¿Y
 Z_ëûj †hvMv‡hvM
 wbix¶v Ges g~j¨vq‡bi (Internal and External Audit) gva¨‡g ch©‡e¶Y|
Af¨š—ixY wbqš¿Y eë¯’vi D‡Ïk¨ t
wnmvec‡Îi wbqš¿Y t
Kviev‡ii †h mKj wnmvecÎ ivLv nq †mB mKj wnmvecÎ hv‡Z wbf©i‡hvM¨ nq Ges GB mKj
wnmvec‡Î †hb Kviev‡ii cÖK…Z Avw_©K Ae¯’vi wPÎ cÖwZdwjZ nq Zvi Rb¨ wewfbœ cÖKvi wbqš¿Y eë¯’v
†bqv nq|
Avw_©K wbqš¿Y t
Af¨š—ixY wbqš¿Y eë¯’vi Ab¨Zg êwkó¨ n‡”Q Avw_©K wbqš¿Y| cÖwZôv‡bi wewfbœ ai‡bi LiP,
Kviev‡ii Rb¨ FY, FY MÖnY, `vb BZ¨vw` wbqš¿Y Kiv AZ¨š— Ri“ix|
cÖkvmwbK wbqš¿Y t

c„ôv - 40
cÖkvmwbK wbqš¿Y Af¨š—ixY wbqš¿Y e¨e¯’vi GKwU Ask| cÖwZôv‡bi `vwqZ¡c~Y© Kg©KZ©v `vßwiK Kv‡R
†h `vwq‡Z¡ _v‡Kb Zv mwVK fv‡e cvwjZ n‡”Q wKbv ev cÖwZôvbmsµvš— LiP mwVKfv‡e e¨wqZ nq wKbv
Zvi Dci wbqš¿Y ivLv nq|

c„ôv - 41
m¤úwË i¶Yv‡e¶Y t
cÖwZôv‡bi wewfbœ ai‡bi ¯’vqx I A¯’vqx m¤úwË i¶Yv‡e¶b KivI Av‡iKwU D‡Ïk¨| Dchy³
i¶Yv‡e¶‡Yi Afv‡e m¤úwËi Avqy¯‹vj K‡g hvq|
fyjÎ“wU I Awbqg D`NvUb t
cÖwZôv‡bi wnmv‡e †Kvb fyj-Î“wU _vK‡j Ges Kg©xiv cÖZviYv K‡i hw` †Kvb A_© ev m¤úwË AvZ¥mvr
Kivi †Póv K‡i Zvn‡j Af¨š—ixY wbqš¿Y eë¯’vi gva¨‡g D`&NvUb Kiv m¤¢e nq|
cÖwZôv‡bi Avw_©K wbqš¿Y t
e¨vsK wnmve I Ab¨vb¨ Zij m¤ú` (Fund) Gi h_vh_ eënvi I wbqš¿Y wbwðZ Kiv|
Kg©Pvix‡ì `¶Zv e„w× t
cÖwZôv‡b eëmvwqK Kvh©Kjv‡ci Rb¨ my›ì cwi‡ek m„wó K‡i Kg©Pvix‡ì Kv‡Ri `¶Zve„w×i D‡Ï‡kÏ
Af¨š—ixY wbqš¿Y eë¯’v Pvjy _v‡K|
¶z`ªFY cÖwZôv‡bi Af¨š—ixY wbqš¿Y :
¶z`ªFY cÖwZôv‡bi Af¨š—ixY wbqš¿Y eë¯’v myPvi“iƒ‡c cwiPvjbvi Rb¨ wbgœwjwLZ welq¸‡jv
¸i“Z¡c~Y© |
Af¨š—iYx wbix¶K‡K Zvi Kvh©µg ïi“ Kivi c~‡e© wbgœewY©Z welq¸‡jv m¤ú‡K© my¯úó Ávb I aviYv
AR©b Ki‡Z n‡e|
 cÖwZôv‡bi MVbZš¿ (By Law) ch©v‡jvPbv (Review) K‡i cÖwZôv‡bi D‡Ïk¨ Kvh©µg
cwiPvjbv c×wZ I wbqš¿qK ms¯’v mg~n m¤ú‡K© m¤§K Ávb jvf Ki‡Z n‡e|
 cÖwZôv‡bi mÂq I FY eë¯’vcbv wb‡`©kbv (Credit Manual) ch©v‡jvPbv K‡i FY I mÂq
wbqš¿Y eë¯’v mg‡Ü we¯—vwiZ Ávb jvf Ki‡Z n‡e|
 wc‡KGmGd n‡Z FY MÖnYKvix ms¯’v mg~‡ni wel‡q wc‡KGmGd Gi wb‡`©wkKv, AwWU cÖYvjx
m¤úwK©Z ¯§iwYKv fvjfv‡e ch©v‡jvPbv Ki‡Z n‡e Ges wc‡KGmGd Gi mwnZ m¤úvw`Z Pzw³ I
Zvi ev¯—evqb ch©v‡jvPbv Kiv|
 evwYwR¨K e¨vsK ev A_© cÖ`vbKvix cÖwZôvb †_‡K FY MÖnY K‡i ¶z`ª FY cwiPvwjZ n‡j FY
MÖnYKvix cÖwZôvb mg~‡ni mwnZ M„nxZ Pzw³cÎ ch©v‡jvPbv K‡i Zv h_vh_fv‡e cvwjZ n‡”Q wKbv
Zv cix¶v K‡i †`L‡Z n‡e|
 ¶z`ª cÖwZôv‡bi wnmve msi¶Y wb‡`©wkKv (Accounts Manual) Ges Avw_©K wbqš¿Y wb‡`©wkKv
(Financial Guidelines) h_vh_fv‡e ch©v‡jvPbv K‡i Zvi myôz eënvi wbwðZ Ki‡Z n‡e|
 ¶z`ª FY Aby‡gv`b, FY cÖ`vb, wKw¯— Av`vq, †Ljvcx FY, Abv`vqx cvIbv mwÂwZ (LLP)
ch©v‡jvPbv Kiv|
 ¶z`ª FY cwiPvjbvi e¨vcv‡i Micro Credit Regulatory Authority AvBb Rules I
wbqš¿Y eë¯’vi myôz eënvi wbwðZ Ki‡Z n‡e|
 ¶z`ª FY Znwej eë¯’vcbv ch©‡e¶Y I ch©v‡jvPbv I ¶z`ªFY Znwej n‡Z Ab¨ †Kvb Znwe‡j
UvKv ¯’vbvš—wiZ Kiv n‡q‡Q wKbv G wel‡q ch©v‡jvPbv Kiv|

c„ôv - 42
 m`m¨‡ì n‡Z Av`vqK…Z mÂq Ges h_vh_ wnmve msi¶Y, e¨vs‡K Rgv I mÂ‡qi Dci my`
cÖ`vb Kiv nq wKbv Zvi ch©v‡jvPbv Kiv|
 ¶z`ª FY eë¯’vq LvZIq¨vwi wnmve h_vh_fv‡e msi¶Y Kiv n‡q‡Q wKbv Zv cix¶v Kiv|
 ¶z`ª FY cÖwZôv‡bi MVb Zš¿ we‡ivax †Kvb KvR K‡i‡Q wKbv Zv cix¶v Kiv|
 mwgwZi wnmve, Ab¨vb¨ `wjjvw` myPvi“iƒ‡c msi¶Y Kiv n‡q‡Q wKbv Zv wbwðZ Kiv|
 ‡h D‡Ï‡k¨ FY cÖ`vb Kiv n‡q‡Q †m D‡Ï‡k¨ FY eënvi Kiv n‡q‡Q wKbv|
 ¶z`ª FY cÖwZôv‡bi †nW Awdm ev kvLv Awd‡mi I eëüZ FY Znwej (Idle RLF) Av‡Q wKbv
A_ev Znwe‡ji Afv‡e FY Kvh©µg e¨nZ n‡”Q wKbv Zv cix¶v Kiv|
 wewfbœ Znwej n‡Z ¯’vqx Rvgvb‡Zi mwVKZv I ¯’vqx mÂ‡qi `vwjwjK cÖgvY hvPvB Kiv|
 KzFY ch©v‡jvPbv, KzFY mwÂwZ wbY©q I ch©v‡jvPbv |
 KzFY wbY©q I Write off cix¶v Kiv I Written off FY Av`vq n‡j Zv ch©v‡jvPbv I wnmve
cix¶v Kiv|
 AvqKi I f¨vU Ges Stamp Act Gi weavb¸‡jv myPvi“iƒ‡c cvjb Kiv n‡q‡Q wKbv,
we‡µZv‡ì cÖ‡`q wej n‡Z AvqKi I f¨vU cÖ‡hvR¨ nv‡i KZ©b Kiv n‡q‡Q wKbv Ges miKvix
†KvlvMv‡i Rgv †Ìqv n‡q‡Q wKbv Zv †`L‡Z n‡e|
mvgvwRK Dbœqb Kvh©µg cwiPvjbv
†Kvb †Kvb ¶z`ª FY cÖwZôvb mg~n mvgvwRK Dbœqb Kvh©µg cwiPvjbv K‡i hvi wbqš¿‡Yi Rb¨ wbgœwjwLZ
eë¯’v MÖnY Ki‡Z n‡e|
 mvgvwRK Kvh©µg eë¯’vi Aby‡gv`b|
 ‡Kvb Drm n‡Z Kvh©µg cwiPvjbvi Rb¨ A_© cvIqv †Mj wbR¯^ Znwej, Aby`vb|
 ewnivMZ cÖwZôvb n‡Z cÖvß Aby`vb Gi Pzw³cÎ Ges mwVK ev¯—evqb n‡”Q wKbv|
 we‡`k n‡Z cÖvß Aby`v‡bi †¶‡Î NGOAB Gi Aby‡gv`b I wbqš¿Y eë¯’v Kvh©Kixfv‡e cvjb
Kiv n‡”Q wKbv Zv cix¶v Kiv|
 mvgvwRK Dbœqb Kvh©µ‡g Avq e¨‡qi wnmve h_vh_ fv‡e wbix¶v Kiv|
‰e‡`wkK Aby`vb :
‡h mKj GbwRI ê‡`wkK mvnvh¨ MªnY Ki‡Z B”QzK Zv‡ì‡K Aek¨B The Foreign Donations
(voluntaries activities) Registration Rules 1978 Gi Aax‡b NGOAB mb` MÖnb Ki‡Z
nq|
‰e‡`wkK Aby`vb msµvš— wbqgvejx t
 mKj LiP I ‡eZb 10,000/- UvKvi Dc‡i n‡j Aek¨B µm †P‡Ki gva¨‡g cwi‡kva Ki‡Z
n‡e|
 Kg©x‡ì †eZb hw` AvqKi KZ©b‡hvM¨ nq Zvn‡j AvqKi KZ©b Ki‡Z n‡e|
 mKj LiP FD-6 Gi LvZ Abyhvqx n‡Z n‡e| †Kvb LiP hw` ev‡R‡Ui †P‡q 10% †ewk nq
Zvn‡j Aek¨B NGOAB I Donor KZ©„K Aby‡gvw`Z n‡Z n‡e|
 we‡`k åg‡bi †¶‡Î Aek¨B NGOAB Gi c~e© Aby‡gv`b jvM‡e|

c„ôv - 43
 AeëüZ ê‡`wkK Aby`vb hw` cieZ©x eQ‡i eënvi Kiv nq Zvn‡j Aek¨B NGOAB Gi c~e©
Aby‡gv`b jvM‡e|
 hw` †Kvb AeëüZ ê‡`wkK Aby`vb Donor ‡K †diZ †Ìqv nq Zvn‡j Aek¨B NGOAB
Gi c~e© Aby‡gv`b jvM‡e|
 mKj fvDPv‡i Li‡Pi UvKv 500/- UvKv ev Zvi †ewk n‡j Aek¨B Revenue Stamp
jvMv‡Z n‡e|
 ¯’vqx m¤úwË †iwRóvi eënvi Ki‡Z n‡e Ges cÖwZwU ¯’vqx m¤úwËi Li‡Pi cwigvb Avjv`v
Avjv`v wjL‡Z n‡e|
 ‡Kvb FY wb‡q hw` cÖwZôv‡b Avw_©K Kvh©µg cwiPvjbv Kiv nq Zvn‡j NGOAB Gi
Aby‡gv`b jvM‡e|
 cÖwZôvb mg~n‡K cÖPwjZ AvBb h_v- AvqKibxwZ Ges g~mK AvBb Gi Aax‡b cÖPwjZ wbqgvejx
†g‡b Pj‡Z n‡e| ivR¯^ †evW© (NBR) n‡Z TIN MÖnY Ki‡Z n‡e Ges wbqwgZ AvqKi wiUvY©
`vwLj Ki‡Z n‡e|
Form FD-1 t
wbeÜ‡bi Rb¨ Av‡e`b cÎ| Gi wfZi wbgœwjwLZ welq¸‡jv Aš—f©y³ t
 cÖwZôv‡bi weeiY
 cÖwZôv‡bi m¤¢ve¨ Kv‡h©i weeiY
 cÖwZôv‡bi Kg©x‡ì weeiY
 ‡h e¨vs‡K ê‡`wkK Aby`vb Avm‡e Zvi bvg, wVKvbv I wnmve b¤î Gi weeiY|
Form FD-2 t
evsjv‡`‡k †¯^”Qv‡mevg~jK cwiPvjbvi D‡Ï‡k¨ ê‡`wkK Aby`vb MÖnY/cwiPvjbvi AbygwZi Rb¨
Av‡e`b| Gi wfZi wbgœwjwLZ welq¸‡jv _v‡K|
 ev¯—evqbKvix ms¯’vi weeiY
 cÖK‡íi bvg
 cÖK‡íi †gqv`
 ‡h ê‡`wkK Drm †_‡K Aby`vb MÖnY Kiv n‡e †m Dr‡mi weeiY|
Form FD-4 t
wbix¶K (External Auditor) Øviv mZ¨vwqZ mb`cÎ| Gi wfZi wbgœwjwLZ welq¸‡jv Aš—©fy³ t
 weMZ eQ‡i KZ UvKv ê‡`wkK Aby`vb wQj|
 G eQi KZ UvKv ‰e‡`wkK Aby`vb cvIqv †M‡Q|
 KZ UvKv AeëüZ ê‡`wkK Aby`vb Av‡Q|
 LvZIqvix ê‡`wkK Aby`vb Li‡Pi weeiY|
Form FD-6 t

c„ôv - 44
NGOAB KZ©„K LvZ Abyhvqx ev‡RU Aby‡gv`b Gi wfZi wbgœwjwLZ welq¸‡jv Aš—©fy&³ _v‡K|
 cÖwZôv‡bi bvg
 cÖwZôv‡bi wVKvbv
 cÖwZôv‡bi D‡Ïk¨
 ‰e‡`wkK Aby`v‡bi cwigvb
 ‰e‡`wkK Aby`v‡bi LvZ|
Form FD-7 t
`y‡h©v‡M ¶wZMÖ¯—‡ì Rb¨ Ri“ix Îvb Kvh©µg/cÖKí Gi †¶‡Î cÖ‡hvM¨ Gi wfZ‡i wbgœwjwLZ welq¸‡jv
Aš—©fy³ _v‡K|
 GbwRIÕi bvg
 weZi‡Yi Rb¨ cÖ¯—vweZ ÎvY mvgMÖxi eY©bv
 A_© ev ÎvY mvgMÖxi Drm
 cÖK‡íi GjvKv
 ÎvY Kvh©µg wKfv‡e ev¯—evwqZ n‡e Zvi weeiY
 Kvh©µ‡gi †gqv`Kvj|
Form FC-1 t
‰e‡`wkK Aby`vb MÖn‡bi Rb¨ e¨w³/ms¯’v KZ©„K cyib‡hvM¨ dig| Gi wfZi wb‡gœwjwLZ welq¸‡jv
Aš—©fy³ _v‡K t
 Aby`vb MÖnYKvix e¨w³/ms¯’vi weeiY
 ‡h Drm/Drmmg~n n‡Z Aby`vb MÖnY Kiv n‡e Zvi we¯—vwiZ weeiY
 ‡Kvb D‡Ï‡k¨ Aby`vb PvIqv n‡q‡Q Zv my¯úó eY©bv
 Aby`vb MÖn‡bi wK gva¨g
 e¨vsK wnmve msµvš— Z_¨vejx|
Af¨š—ixY wbqš¿Y Gi cÖkœ (Internal Control Questions)
wb‡gœi cÖkœ¸‡jv Gfv‡e mvRv‡bv n‡q‡Q hv‡Z cÖwZwU cÖ‡kœi nu¨v DËi wbqš¿Y eë¯’vi m‡š—vlRbK Ae¯’vb
Ges cÖwZwU cÖ‡kœi bv DËi Af¨š—ixY wbqš¿Y eë¯’vi `ye©jZv cÖKvk K‡i| G cÖkœgvjv †_‡K GKRb
-e¨w³/cÖwZôvb mswk ó wel‡q Zv‡ì KiYxq m¤ú‡K© GKwU w`K wb‡`©kbv cv‡eb| Af¨š—ixY wbix¶K
wbix¶v PjvKvjxb mg‡q Ges wbix¶v‡š— wb‡Pi cÖkœ¸‡jvi ch©v‡jvPbv K‡i nu¨v/bv DËi †ei Ki‡eb Ges
†Kvb cÖ‡kœi gš—e¨ n‡j, gš—e¨ w`‡eb| GB wbix¶v cÖwZ‡e`‡b I mycvwikgvjvq GB cÖkœgvjv †_‡K cÖvß
DË‡ii cÖwZdjb NU‡e|

c„ôv - 45
K¨vkeyK t
µt welq nüv bv gš—
e¨
1 K¨vkeyK cÖwZw`b cÖ¯‘Z I †K¬vR Kiv nq wKbv ?
2 -e¨vsK wW‡cvwRU ¯ xc Gi mv‡_ K¨vkeyK hvPvB K‡i †`Lv nq wKbv ?
3 K¨vkeyK KvUvKvwU, Ifvi ivBwUs I d¬zB‡Wi eënvi n‡q‡Q wKbv ?
4 c~e© w`‡bi wej¤^RwbZ Av`vq¸‡jv c‡ii w`b e¨vs‡K Rgv †`qv n‡q‡Q wKbv ?
5 10,000 UvKvi †ewk nv‡Z bM` _vK‡j Zvi Aby‡gv`b Av‡Q wKbv ?
6 mÂq I FY Av`vq mxU, Av`vq †iwRóªvi I K¨vkeyK Gi mv‡_ wgj Av‡Q wKbv ?
7 -K¨vkeyK I e¨vsK cvk ewn‡Z D‡j wLZ e¨vsK Rgv, D‡Ëvj‡bi cwigvb I
Zvwi‡Li mv‡_ wgj Av‡Q wKbv ?
8 K¨vkey‡K †WweU/‡µwWU fvDPv‡i D -‡j wLZ fvDPvi b¤^‡ii wgj Av‡Q wKbv ?
9 K¨vkey‡K †Rbv‡ij †jRv‡ii dwjI b¤î †`qv n‡q‡Q wKbv ?
10 K¨vkeyK I †Rbv‡ij †jRvi G ˆ`bw›`b FY weZi‡Yi cwigvb wVK Av‡Q wKbv ?
11 K¨vkeyK, e¨vsK cvk ewn, e¨vsK †÷U‡g›U (Statement) I Avw_©K
cÖwZ‡e`‡bi †h cwig -vb D‡j L Kiv n‡q‡Q Zv wgj Av‡Q wKbv ?
†Rbv‡ij †jRvi t
e¨
1 cÖvwß cÖ`vb wi‡cv‡U©i mKj LvZ¸‡jv †Rbv‡ij †jRv‡i †jLv n‡q‡Q wKbv ?
2 wnmve LvZ¸‡jvi †Rbv‡ij †jRvi Ges cÖvwß cÖ`vb wnmv‡ei mv‡_ wgj Av‡Q
wKbv ?
3 cÖwZw`b hv †jb‡`b nq Zv †Rbv‡ij †jRv‡i †cvwós †`qv nq wKbv ?
4 †Rbv‡ij †jRv‡i †WweU/‡µwWU cvk¦© mwVKfv‡e †jLv nq wKbv ?
5 cÖ‡Z¨K eQ‡ii Rb¨ Avjv`v Avjv`v †Rbv‡ij †jRvi msi¶b Kiv n‡q‡Q wKbv ?
6 -†Rbv‡ij †jRv‡i D‡j wLZ w¯’wZ/Balance Cr./Dr. Øviv wb‡`©k Kiv n‡q‡Q
wKbv ?
7 -†Rbv‡ij †jRv‡i K¨vk ey‡Ki dwjI b¤î D‡j L Kiv n‡q‡Q wKbv ?
8 -†Rbv‡ij †jRv‡i mvßvwnK, gvwmK I evrmwiK Z_¨ D‡j L Kiv n‡q‡Q wKbv ?
9 †Rbv‡ij †jRv‡i cÖ‡Z¨K Li‡Pi ïi“‡Z Ryb ch©š— -Z_¨ D‡j L Av‡Q wKbv ?
-(w¯’wZc‡Îi D‡j wLZ †nW mg~n)

c„ôv - 46
mÂq Av`vq †iwRóvi t
e¨
1 MZ gv‡mi fvDPv‡ii mKj m`‡mï bvg I w¯’wZmn PjwZ gv‡mi fvDPv‡i
I‡cwbs Kiv n‡q‡Q wKbv ?
2 kvLvq mÂq †iwRóv‡i †cvwós Avc‡WU Av‡Q wKbv ?
3 mÂq †iwRóv‡ii mKj Kjvg c~iY Kiv n‡q‡Q wKbv ?
4 ‡K›`ªxq Awdm †_‡K cvIqv QK Abyhvqx mÂq Av`vq †iwRóvi ˆZix Kiv n‡q‡Q
wKbv ?
5 ‡iwRóvi Ges Avw_©K cÖwZ‡e`‡bi mÂq †di‡Zi wgj Av‡Q wKbv ?
6 mÂq ‡iwRóv‡ii mv‡_ †Rbv‡ij †jRv‡ii wgj Av‡Q wKbv ?
7 mÂq †iwRóv‡i Kg©xi ¯^v¶i Av‡Q wKbv ?
8 mÂq †iwRóv‡i kvLv eë¯’vcK I Gwiqv g¨v‡bRv‡ii ¯^v¶i Av‡Q wKbv ?
FY Av`vq mxU t
µt welq nüv bv gš—e¨
1 -Av`vq mx‡Ui Kjvg c~iY I mx‡Ui bx‡P †gvU UvKvi cwigvb D‡j L Av‡Q
wKbv?
2 FY Av`vq mx‡Ui weZiY I Zvwi‡Li m‡½ cvk ewn, e¨w³MZ LwZqvb, weZiY
†iwRóvi, Pzw³cÎ I cÖ`vb fvDPv‡ii mv‡_ wgj Av‡Q wKbv ?
3 weZiY I cÖ_g wKw¯—i Av`v‡qi ZvwiL mwVKfv‡e †jLv n‡q‡Q wKbv ?
4 gvV msMVK, wnmve i¶K I eë¯’vc‡Ki ¯^v¶i Av‡Q wKbv ?
5 Kg©x‡ì wi‡cvU©K…Z mwgwZi m‡½ wgj K‡i Av`vq mxU msiw¶Z Av‡Q wKbv ?
6 mvßvwnK gwbUwis wi‡cvU© I Av`vq mx‡Ui FY MÖnxZvi bvg I cwigvb wgj
Av‡Q wKbv ?
7 Av`vq mx‡U e‡Kqvi m‡½ mvßvwnK wi‡cvU© Gi e‡Kqv wgj Av‡Q wKbv ?
mÂ‡qi my` wba©viY dvBj t
1 mÂ‡qi my` wba©viY c×wZ mwVK Av‡Q wKbv ?
2 mÂ‡qi my` wba©vi‡bi ci Gi mwVKZv hvPvB K‡i ¯^v¶i Kiv nq wKbv ?
3 my` wba©vi‡bi ci Zvi Aby‡gv`b †bIqv nq wKbv ?
4 cÖ`vbK…Z my‡ì m‡½ Aby‡gv`‡bi wgj Av‡Q wKbv ?
5 mÂ‡qi my` cÖwfkb Kiv nq wKbv Ges Rvb©vj mwVK Av‡Q wKbv ?

c„ôv - 47
wc‡KGmGd †_‡K cÖvß Znwej t
1 F‡Yi Pzw³ cix¶v Kiv n‡q‡Q wKbv ?
2 eQi †k‡l F‡Yi Avmj I my‡ì w¯’wZ wc‡KGmGd KZ…©K mgwš^Z wKbv ?
3 cÖvß UvKv h_v wbq‡g e¨vs‡K Rgv n‡q‡Q wKbv ?
4 wnmve ewn‡Z D³ UvKv h_v wbq‡g wnmvefy³ Kiv n‡q‡Q wKbv ?
5 cÖavb Kvh©vjq n‡Z kvLvq h_v wbq‡g UvKv cvVv‡bv n‡q‡Q wKbv ?
6 D³ UvKv FY weZiY Qvov Ab¨ Lv‡Z eënvi Kiv n‡q‡Q wKbv ?
7 e¨vsK †÷U‡g‡›Ui mv‡_ cÖvß UvKv I D‡Ëvj‡bi wgj Av‡Q wKbv ?
8 Ab¨vb¨ cÖK‡íi LiP wc‡KGmGd Znwej †_‡K e¨q Kiv nq wKbv ?
9 wc‡KGmGd e¨ZxZ †Kvb e¨vsK ev cÖwZôvb †_‡K FY MÖnY Kiv n‡q‡Q wKbv ?
10 F‡Yi Pzw³ hvPvB Kiv n‡q‡Q wKbv ?
11 F‡Yi UvKv e¨vs‡K Rgv n‡q‡Q wKbv ?
12 F‡Yi mg_©‡b e¨vs‡K UvKv Rgv I D‡Ëvjb cix¶v Kiv n‡q‡Q wKbv?
13 eQi †k‡l F‡Yi Avmj I my‡ì w¯’wZ cÖwZôvb KZ…©K mgw_©Z wKbv ?
wc‡KGmGd †K Znwej †diZ I mvwf©m PvR© cÖ`vb t
1 wbqwgZ fv‡e wc‡KGmGd Gi wKw¯— I mvwf©m PvR© †diZ †`qv nq wKbv ?
2 Znwej †diZ wmwWD‡ji mv‡_ wgj Av‡Q wKbv ?
3 cÖ`vbK…Z UvKv mwVKfv‡e wnmvefy³ Kiv nq wKbv ?
4 K¨vkeyK, †jRvi, fvDPvi BZ¨vwì mv‡_ hvPvB K‡i ‡`Lv n‡q‡Q wKbv ?
5 Bank Statement Gi mv‡_ wgj Av‡Q wKbv ?
6 mwVK nv‡i mvwf©m PvR© cÖ`vb Kiv nq wKbv ?
7 eQiv‡š— wc‡KGmGd †K cÖ‡`q F‡Y wKw¯—i cwigvY wbY©q K‡i AcÖ`Ë wKw¯—
i cwigvY wbY©q Kiv n‡q‡Q wKbv ?
8 -D‡j wLZ wel‡qi wfwË‡Z h_vh_ wnmvefyw³ n‡q‡Q wKbv ?
e‡Kqv e¨v‡jÝ †iwRóvi t
1 e‡Kqvi Z_¨ ‡iwRóv‡i mwVK fv‡e msi¶b Kiv nq wKbv ?
2 e‡Kqv ‡Mvcb Kiv n‡q‡Q wKbv ?
3 e‡Kqvi †kªYx wefvM Abyhvqx fvM Kiv n‡q‡Q wKbv ?
4 Kv‡jKkb mxU, mve-†jRvi, e‡Kqv m`‡mï bvg, e‡Kqvi cwigvb, mÂq
w¯’wZi cwigvb, FY cÖ`v‡bi ZvwiL BZ¨vw` Z_¨ mn msi¶b Kiv nq wKbv ?
5 e‡Kqv †iwRóv‡ii mv‡_ FY Av`vq mxU I gwbUwis wi‡c©v‡Ui wgj Av‡Q wKbv ?
6 ‰ÎgvwmK wfwË‡Z F‡Yi e‡Kqv Av`vq‡hvM¨ wKw¯— wbY©q Kiv n‡q‡Q wKbv ?
7 e‡Kqv Av`vq‡hvM¨ wKw¯—i wfwË‡Z FY mÂwZi wKw¯— wbY©q Kiv n‡q‡Q wKbv
?

c„ôv - 48
8 wbYx©Z wKw¯—i wfwË‡Z KzFY mÂwZ Kiv n‡q‡Q wKbv ?
9 KzFY mÂwZ I wbY©qK…Z KzFY mÂwZ wc‡KGmGd/GgAviG wb‡`©kbvi mv‡_
msMwZc~Y© wKbv ?
10 Dc‡iv³ KzF‡Yi wecix‡Z wewb‡qvM Kiv n‡q‡Q wKbv ?
11 KzF‡Yi wecix‡Z †Kvb FY Ae‡jvcb Kiv n‡q‡Q wKbv ?
12 Ae‡jvcb Kivi c~‡e© KZ…©c‡¶i h_vh_ AbygwZ †bIqv n‡q‡Q wKbv ?
13 Ae‡jvcbK…Z F‡Yi †Kvb Ask Av`vq n‡q‡Q wKbv ?
14 Av`vqK…Z Ae‡jvcbK…Z KzFY h_vh_fv‡e wnmvevqb Kiv n‡q‡Q wKbv ?
FY weZiY †iwRóvi t
1 mKj F‡Yi weZib †iwRóvi Avc‡WU Av‡Q wKbv ?
2 Fb weZiY †iwRóv‡ii mv‡_ FY Pzw³cÎ I cÖ`vb fvDPv‡ii mv‡_ wgj Av‡Q
wKbv ?
3 Fb weZiY †iwRóv‡ii mv‡_ K¨vkeyK I †Rbv‡ij †jRv‡ii mv‡_ wgj Av‡Q
wKbv ?
4 weZiY †iwRóv‡ii mv‡_ weZiY ZvwjKv wgj Av‡Q wKbv ?
mwgwZ cwi`k©b †iwRóvi t
1 kvLv e¨e¯’vc‡Ki mwgwZ cwi`k©b †iwRóvi Avc‡WU Av‡Q wKbv ?
2 mwgwZi cwi`k©b †iwRóv‡ii mv‡_ mwgwZi †iRy‡jkb Z‡_¨i wgj Av‡Q wKbv ?
3 mwgwZi cwi`k©b †iwRóv‡i Gwiqv g¨v‡bRv‡ii hvPvB mv‡c‡¶ wbqwgZ ¯^v¶i
Av‡Q wKbv ?
Aby‡gv`b dvBj t
1 Aby‡gv`b dvBj h_vh_fv‡e msi¶b Kiv nq wKbv ?
2 Awdm fvovi Pzw³c‡Î mKj kZ© c~iY Ges KZ©„c¶ KZ©„K ¯^v¶wiZ Av‡Q wKbv
?
3 Awdm fvovi †¶‡Î AMÖx‡gi Aby‡gv`b †bqv n‡q‡Q wKbv Ges Zv dvB‡j
msi¶b Kiv n‡q‡Q wKbv ?
4 -Awdm fvovi AMÖxg cÖ`v‡bi Z_¨ fvov Pzw³‡Z D‡j L Kiv n‡q‡Q wKbv ?
5 mKj wel‡qi Aby‡gv`b dvB‡j msi¶b Kiv nq wKbv ?
6 AMÖxg ms¯’vi ¯^v‡_© cÖ`vb Kiv n‡q‡Q wKbv ?
7 AMÖxg Gi w¯’wZ hvPvB mwVK Av‡Q wKbv ?
8 AMÖx‡gi UvKv h_v wbq‡g wnmvefy³ Kiv n‡q‡Q wKbv ?

c„ôv - 49
Awa‡ekb : 8
ev‡RU Ges ev‡RUvix wbqš¿Y t
ev‡RU GKwU Avw_©K Ges ¸bMZ weeiYx| hv GKwU wbw`©ó mgq †hgb- GK ev GKvwaK erm‡ii Rb¨
cÖ¯‘Z Kiv nq| cÖwZôv‡bi D‡Ïk¨ (Vision and Mission) -AR©‡bi Rb¨ D‡j wLZ mg‡qi g‡a¨
bxwZi Dci wfwË K‡i ev‡RU cÖ¯‘Z Kiv nq| ev‡RU GKwU m¤¢e¨ AR©‡bi cwiKíbv, hv
Kg©KZ©v/Kg©Pvix‡ì Kvh©Kix eë¯’vi gva¨‡g AR©b Kiv m¤¢e| cÖK…Z Kvh©µg ev‡RUK…Z j‡¶ï mv‡_
wbqwgZfv‡e Zzjbv Kiv nq| Gfv‡e ev‡RU ¯^í Ges `xN©‡gqv`x gybvdv AR©‡bi wb‡`©kK wn‡m‡e we‡ewPZ
nq|
ev‡RUvix wbqš¿Y n‡”Q msNwUZ LiPmg~n wbqš¿‡bi cwiKwíZ c×wZ| ev‡R‡Ui gva¨‡g M„nxZ bxwZgvjvi
-j¶¨ w¯’i Kiv nq| ev‡R‡Ui wbqš¿Y I ev‡R‡Ui j¶¨ AR©‡bi Rb¨ mswk ó Kg©KZ©v I Kg©Pvix‡ì
`vwqZ¡c~Y©fv‡e Zv‡ì Kvh©µg cwiPvjbv AZ¨vek¨K|
ev‡RU cÖ¯‘‡Zi c~‡e© j¶¨ AR©‡bi Rb¨ ¯^Zš¿ Kvh©µg wbwðZ Kiv Ges Bnvi cybive„wË Ges fwel¨r
cwiKíbvi Rb¨ GKwU wfwË mieivn Kiv cÖ‡qvRb| ev‡RU wbqš¿‡Y wbgœwjwLZ c`‡¶ç‡jv Aš—f©y³ t
 ev‡R‡Ui j¶¨ mg~n wbqš¿Y
 cÖK…Z Kvh©µg cwigvc
 ev‡RUK…Z j‡¶ï mv‡_ cÖK…Z Kvh©µg Zzjbv Ges wePÿwZ wbb©q|
 -‡ckvMZ we‡k l‡bi gva¨‡g wePÿwZi KviY wPwýZ Kiv Ges fwel¨r ev‡RUxq wbqš¿‡Yi wfwË
cÖwZôv Kiv|
ev‡RUvix wbqš¿‡Yi D‡Ïk¨ t
GKwU ev‡RUvix wbqš¿Y c×wZ‡Z wbgœwjwLZ D‡Ïk¨¸‡jv cwijw¶Z nq t
 cwiKíbv
 mgš^q
 wbqš¿Y
mywbw`©ó j¶¨ AR©‡bi D‡Ï‡k¨ GKwU GbwRI ev cÖwZôvb MVb Kiv nq| Bnv Aek¨B ¯^í Ges `xN©‡gqv`x
(1/3/5) erm‡ii ev‡RU cÖ¯‘Z K‡i _v‡K| wµqvkxj nIqvi Rb¨ ev‡RUK…Z j‡¶ï mv‡_ cÖK…Z Kvh©µg
Zzjbv, wePÿwZ Ges ¯^íZv wPwýZ Kiv nq| ev‡RU ev¯—evq‡bi Rb¨ Gi Kg©KZ©v I Kg©Pvixe„›` j¶¨
wbqš¿‡Yi `vwqZ¡ MÖnY K‡i|
ev‡RU Ges ev‡RUvix wbqš¿Y n‡”Q evsjv‡`‡ki GbwRI ev eëmvq cÖwZôv‡bi me‡P‡q `~e©j RvqMv,
†ewkifvM †¶‡Î wKQy mycwiwPZ GbwRI/eëmv cÖwZôvb Qvov ev‡RU cÖ¯‘Z Kiv nq bv Ges ev‡RUvix
wbqš¿Y we`¨gvb _v‡K bv| ïay GbwRI eÿ‡ivÕi AvBbMZ Pvwn`v cyi‡bi Rb¨ GbwRI KZ©„K FD-6 dig
cÖ¯‘Z Kiv nq Ges ewntwbix¶K KZ©„K cixw¶Z FD-4 Gi gva¨‡g cÖZ¨qb(Certified) Kiv nq|

c„ôv - 50
ev‡RUK…Z j‡¶ï mv‡_ cÖK…Z LiP Zzjbv Kivi D‡Ï‡k¨ `vZviv ev‡RU j¶¨ wVK K‡i †`q hv FD-6 Gi
g‡a¨ _v‡K| ev‡RU Ges ev‡RUvix wbqš¿Y Kvh© cÖwµqv wKQy GbwRI Qvov †ewki fvM GbwRI PP©v K‡i
bv|
ev‡R‡U Awgj (Variance) weeiYxt
erm‡ii †k‡l cÖwZôv‡bi LvZIqvix ev¯—e Avq I e¨q ev‡RU LvZIqvix weeiYxi mwnZ Zzjbv Kiv nq|
ev‡R‡Ui mv‡_ ev¯—‡e AwR©Z Avq e¨‡qi GKwU Zzjbvg~jK wPÎ cÖ¯‘Z Kiv nq| ev‡R‡Ui mv‡_ ev¯—e
-Avq e¨‡qi Zzjbvq AwaK AmvgÄm¨ _vK‡j Zvi Kvib we‡k lY Kiv nq I h_vh_ eë¯’v MÖnY Kiv nq|
GB ch©v‡jvPbvi wfwË‡Z cieZ©x eQ‡ii ev‡RU ˆZwi Kiv nq|
cÖK…Zc‡¶ ev‡RU I ev¯—‡ei mwnZ Zzjbv KZ…©c‡¶i wbKU LiP wbqš¿‡Yi GKwU cÖkvmwbK eë¯’v e‡j
we‡ewPZ|
ev‡R‡U Awgj (Variance) Gi wfwË‡Z cÖ‡qvRb‡ev‡a m¤ú~iK ev‡RU ev Revised Budget ‰Zwi
Kiv n‡q _v‡K|
e¨vsK mgš^q weeiYx
e¨vsK mgš^q weeiYx wK (What is Bank Reconciliation Statement) t
‡Kvb e¨w³ ev cÖwZôvb e¨vs‡Ki mv‡_ hLb †Kvb †jb‡`b K‡i A_©vr e¨vs‡K UvKv ev †PK Rgv †`q Ges
†PK gvidZ UvKv cqmv Zz‡j †bq, ZLb †m Zvi bM`vb ewni e¨vs‡Ki N‡i, Rgvi Rb¨ †WweU Ges
Li‡Pi Rb¨ †µwWU cv‡k¦© Gw›Uª †`q| e¨vsKI Zvi LwZqv‡b H e¨w³ ev cÖwZôv‡bi bv‡g †h, cvk eB
Av‡Q †mLv‡b Rgvi Rb¨ †µwWU Ges cÖ`vb Kivi Rb¨ †WweU cv‡k¦© Gw›Uª K‡i|
¯^fveZB Avkv Kiv hvq †h, GKwU wbw`©ó mg‡q bM`vb eB‡qi e¨vsK Kjv‡gi DØZ© Ges e¨vs‡K iw¶Z
cvk eB‡qi D×Z© mgvb n‡e| cv_©K¨ n‡e ïay GUzKz, bM`vb eB‡qi e¨vsK Kjv‡g †h cwigvb †WweU
e¨v‡jÝ n‡e cvk eB‡q †mB cwigvb †µwWU e¨v‡jÝ n‡e| A_ev bM`vb ewni e¨vsK Kjv‡g †h cwigvb
†µwWU e¨v‡jÝ n‡e cvk ewni †mB cwigvb †WweU e¨v‡jÝ n‡e| wKš‘ ev¯—e †¶‡Î †`Lv hvq `yB e¨v‡jÝ
‡Kvb †Kvb mgq GK nq bv|
AZGe, GKwU wbw`©ó mgqv‡š— (gvm I ermi †k‡l) †Kvb e¨w³ ev cÖwZôv‡bi bM`vb ewni D×Z© Ges
e¨vsK KZ©„K mieivnK…Z e¨vsK cvk ewni D×‡Z©i Miwg‡ji KviY Ly‡R ‡ei K‡i Df‡qi g‡a¨ mgš^q
mvab Kivi Rb¨ †h weeiYx cÖ¯‘Z Kiv nq Dnv‡K e¨vsK mgš^q weeiYx e‡j|
e¨vsK mgš^q weeiYx †Kb cÖ¯‘Z Kiv nq (Why bank reconciliation statement is
prepared) t
1. e¨vsK weeiYx cÖ¯‘Z Ki‡j AvgvbZKvix e¨w³ ev cÖwZôvb e¨vs‡K cÖK…Zc‡¶ KZ UvKv Rgv Av‡Q Zv
Rvb‡Z cv‡i|
2. GUv cÖ¯‘Z Ki‡j wnmv‡ei †Kvb fyj nB‡j ms‡kvab Kiv hvq|
3. GUv cÖ¯‘‡Zi d‡j wnmv‡e KviPzwc ev RvwjqvwZ _vK‡j Zv Abvqv‡mB aviv c‡o|

c„ôv - 51
4. GUv cÖ¯‘Z Kwi‡j AvgvbZKvix Zvi wbR wnmv‡ei mwVKZv KZLvwb ‡mUv wbwðZ n‡Z cv‡i|
Aciw`‡K e¨vsK †Kvb fyj K‡i‡Q wKbv DnvI aiv c‡o|
5. GUv cÖ¯‘Z Ki‡j e¨vsK D×‡Z©i cwigvb m¤ú‡K© wbix¶K‡K mn‡RB eySv‡bv hvq|
6. Gi gva¨‡g e¨vsK KZ©„K †Kvb Li‡Pi Rb¨ mivmwi †WweU (LiP) Ki‡j I e¨vsK †Kvb †`bv`v‡ii
wbKU n‡Z mivmwi A_© Av`vq Ki‡j ‡mUv mn‡R Rvbv hvq|
7. Bnv Pzovš— wnmve cÖYq‡b mwVK Z_¨ cÖ`vb K‡i _v‡K|
bM`vb eB‡qi e¨vsK Kjv‡gi †Ri Ges cvk eB‡qi †Rv‡ii g‡a¨ ZviZg¨ nIqvi Aš—wb©wnZ KviY
(Resons for Disagreement Between Bank column of cash Book and pass
Book Balance) t
1. ‡PK Bmÿ Kiv n‡q‡Q wKš‘ e¨vs‡K Dc¯’vcb Kiv nq bvB t
‡Kvb e¨w³ ev cÖwZôvb †`bv cwi‡kv‡ai wbwg‡Ë Ab¨‡Kvb e¨w³ ev cÖwZôv‡bi bv‡g †PK Bmÿ K‡i
_vK‡j mv‡_ mv‡_ †m Zvi bM`vb ewni e¨vsK N‡i †µwWU (LiP) K‡i _v‡K wKš‘ cÖvcK KZ©„K hw`
GUv wgj Ki‡Yi Zvwi‡Li c~‡e© Av`v‡qi Rb¨ e¨vs‡K Dc¯’vcb bv K‡i Z‡e Dfq D×‡Z©i g‡a¨
Miwgj cwijw¶Z n‡e|
2. e¨vs‡K †PK Rgv †`qv n‡q‡Q wKš‘ GL‡bv Av`vq nq bvB t
‡Kvb cÖwZôvb KZ©„K A‡bï wbKU †_‡K †Kvb †PK cvIqvi ci e¨vs‡K Rgv w`‡j mv‡_ mv‡_ †m
Zvi bM`vb eB‡qi e¨vsK N‡i †WweU (Rgv) K‡i| wKš‘ H †P‡Ki UvKv Av`vq bv Kiv ch©š—
e¨vsK cvk eB‡K †µwWU (Rgv) Ki‡e bv| ZvB GB `yB Zvwi‡Li gaëZ©x mg‡q Dfq †R‡ii
Zzjbv Ki‡j Mowgj †`Lv w`‡e|
3. Av`v‡qi Rb¨ e¨vsK †cÖwiZ †PK cÖZ¨vL¨vb t
‡Kvb cÖwZôvb Ab¨ †Kvb cÖwZôv‡bi wbKU †_‡K †PK †c‡q e¨vs‡K Rgv w`‡q _vK‡j mv‡_ mv‡_
bM`vb ewni e¨vsK N‡i †WweU (Rgv) K‡i wKš‘ Av`vq Ki‡j IUv hw` Am¤§vwbZ (Dishonor)
n‡q †diZ Av‡m Z‡e e¨vs‡Ki cvk eB‡q †µwWU (Rgv) n‡e bv, d‡j Dfq D×‡Z©i g‡a¨ Mowgj
†`Lv w`‡e|
4. mivmwi e¨vsK KZ©„K Av`vq t
‡Kvb cÖwZôv‡bi c‡¶ n‡q e¨vsK Kv‡iv wbKU n‡Z UvKv cqmv Av`vq Ki‡j mv‡_ mv‡_ cvk eB‡Z
†µwWU (Rgv) K‡i| wKš‘ AvgvbZKvix Zv e¨vs‡Ki wbKU n‡Z cÖvß Dc‡`k (Bank Advise)
Gi gva¨‡g AeMZ bv nIqv ch©š— bM`vb eB‡qi e¨vsK N‡i †WweU (Rgv) K‡i bv weavq `yB
e¨v‡j‡Ýi g‡a¨ Miwgj ‡`Lv †`q|
5. AvgvbZKvixi wb‡`©k Abyhvqx e¨vsK †_‡K mivmwi UvKv cqmv cwi‡kvat

c„ôv - 52
AvgvbZKvixi wb‡`©k †gvZv‡eK e¨vsK AvgvbZKvixi c¶ n‡q A‡bK †`bv mivmwi cwi‡kva K‡i
_v‡K Ges mv‡_ mv‡_B cvk eB‡Z †WweU (LiP) K‡i| wKš‘ AvgvbZKvixi Zvi bM`vb eB‡qi
e¨vsK N‡i mvaviYZt ‡µwWU (LiP) K‡i bv, hZ¶b ch©š— bv e¨vsK Dc‡`k (Bank Advise)
Gi gva¨‡g AeMZ nq| d‡j `yB e¨v‡j‡Ýi g‡a¨ Miwgj †`Lv †`q|
6. e¨vsK Rgvi my` t
AvgvbZKvixi UvKvi Dci e¨vsK hw` †Kvb my` gÄyi K‡i Z‡e Zv mivmwi cvk eB‡Z †µwWU
(Rgv) Kiv nq| wKš‘ AvgvbZKvixi bM`vb eB‡qi e¨vsK N‡i GUv GKB mv‡_ †WweU (Rgv) Kiv
nq bv| d‡j Aš—e©Z©x mg‡q `yB eB‡qi †R‡ii g‡a¨ Awgj †`Lv †`q|
7. e¨vsK LiP t
e¨vsK hw` AvgvbZKvixi Dci †Kvb LiP PvR© K‡i Z‡e mivmwi e¨vsK AvgvbZKvixi cvk eB‡K
†WweU (LiP) K‡i _v‡K| wKš‘ e¨vsK mgqgZ Z_¨ bv cvIqvi AvgvbZKvixi IUvi Rb¨ Zvi
bM`vb eB‡qi e¨vsK Ni‡K †µwWU (LiP) Ki‡Z bv cvivq Dfq eB‡qi †R‡ii g‡a¨ Mowgj †`Lv
†`q|
8. AvgvbZKvixi fyjt
AvgvbZKvix hw` e¨vsK msµvš— †jb‡`b bM`vb ewn‡Z wjwce× Kivi mgq fyj K‡i ev †Kvb
†jb‡`b fy‡j bM`vb ewn‡Z bv Zz‡j, Z‡e Zv ms‡kvab bv Kiv ch©š— `yB †R‡ii g‡a¨ Awgj †_‡K
hv‡e|
9. e¨vs‡Ki fyjt
e¨vsK hw` AvgvbZKvixi mv‡_ msMwVZ †jb‡`b cvk ewn‡Z wjwce× Kivi mgq fyj K‡i ev fy‡j
cvk ewn‡Z Av‡`Š Aš—f©y³ bv K‡i Z‡e Zv ms‡kvab bv Kiv ch©š— `yB †R‡ii g‡a¨ Awgj †_‡K
hv‡e|
Dc‡iv³ Av‡jvPbv mv‡c‡¶ Avgiv G wm×v‡š— Avm‡Z cvwi †h, bM`vb eB‡qi †Ri Ges cvk
eB‡qi †R‡ii g‡a¨ †h Awgj †`Lv hvq, Zv ev¯—‡e fyj RwbZ Kvi‡b nq bv| m½Z Kvi‡b †ekxi
fvM †¶‡Î G Awgj n‡q _v‡K| Z‡e fyj RwbZ Kvi‡bI `yÕeB‡qi †R‡ii g‡a¨ ZviZg¨ †`Lv
w`‡Z cv‡i Ges †m¸‡jv nj AvgvbZKvixi fyj Ges e¨vs‡Ki fyj|

c„ôv - 53
e¨vsK mgš^q weeiYx cÖ¯‘Z Kwievi QK
cÖwZôv‡bi bvg t
e¨vsK mgš^q weeiYx t
ZvwiL t
QK-1
weeiYx UvKv UvKv
bM`vb ewn †gvZv‡eK e¨vsK Rgvq D×„Ë xxx
‡hvM t
1| †PK Bmÿ Kiv n‡q‡Q wKš‘ e¨vs‡K Dc¯’vcb Kiv nq bvB xxx
2| e¨vsK KZ©„K gÄyiK…Z my` wKš‘ bM`vb ewn‡Z †jLv nq bvB xxx
3| e¨vs‡K UvKv Av`vq Kwiqv‡Q wKš‘ bM`vb ewn‡Z †jLv nq bvB xxx
4| Ab¨ †Kvb e¨w³/(cvIbv`vi/†`bv`vi) UvKv Avgv‡ì wnmv‡e Rgv K‡i‡Q xxx
5| e¨vsK mivmwi †`bv`v‡ii wbKU n‡Z UvKv Av`vq K‡i‡Q xxx xxx
we‡qvM t
1| Av`v‡qi Rb¨ †PK e¨vs‡K Rgv †`qv n‡q‡Q wKš‘ e¨vsK GL‡bv Av`vq
Ki‡Z cv‡iwb
xxx
2| e¨vsK PvR© GL‡bv bM`vb ewn‡Z †jLv nqwb xxx
3| e¨vsK RgvwZwi³ my` hv GL‡bv bM`vb ewn‡Z †jLv nqwb xxx
4| e¨vsK, †h UvKv mivmwi cÖ`vb K‡i‡Q wKš‘ bM`vb ewn‡Z †jLv nqwb xxx
5| Ab¨ †Kvb e¨w³i UvKv fyjekZt Avgv‡ì wnmv‡e †WweU (LiP) †`Lv‡j xxx
6| e¨vs‡K RgvK…Z ‡Kvb †PK Agh©v`v n‡q †diZ Avm‡j xxx xxx
cvm eB/ e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvq D×Z© xxx
cÖwZôv‡bi bvg t
e¨vsK mgš^q weeiYx t
ZvwiL t
QK-2
weeiYx UvKv UvKv
e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi D×„Ë xxx
‡hvM t
1| Av`v‡qi Rb¨ †PK e¨vs‡K Rgv †`qv n‡q‡Q, wKš‘ e¨vsK GL‡bv Av`vq
ev Rgv Ki‡Z cv‡iwb
xxx
2| e¨vsK PvR© ev e¨vsK RgvwZwi‡³i my` GL‡bv bM`vb ewn‡Z †jLv
nqwb
xxx
3| e¨vsK mivmwi †Kvb UvKv cÖ`vb Kwiqv‡Q wKš‘ bM`vb ewn‡Z †jLv
nqwb
xxx
4| Ab¨ †Kvb e¨w³i †P‡Ki UvKv cÖ`v‡bi †¶‡Î e¨vsK Avgv‡ì wnmv‡e
†WweU (LiP) †`Lv‡j
xxx

c„ôv - 54
5| e¨vsK RgvK…Z †Kvb †PK Agh©v`v n‡q †diZ Avm‡j xxx
we‡qvM t
1| ‡PK Bmÿ Kiv n‡q‡Q wKš‘ GL‡bv e¨vsK Dc¯’vcb Kiv nqwb xxx
2| e¨vsK KZ©„K gÄyiK…Z my` bM`vb ewn‡Z wjwce× Kiv nqwb xxx
3| e¨vsK †h †Kvb UvKv Av`vq Kwiqv‡Q wKš‘ bM`vb ewn‡Z †jLv nqwb xxx
4| Ab¨ †Kvb e¨w³i UvKv e¨vsK fyjekZt Avgv‡ì wnmv‡e †µwWU
(Rgv) Ki‡j
xxx
5| e¨vsK mivmwi †`bv`v‡ii wbKU n‡Z UvKv Av`vq Ki‡j xxx xxx
bM`vb eB †gvZv‡eK e¨vsK Rgvq D×„Ë xxx
Abykxjbt
gvbe Dbœqb cÖ‡Póv, XvKv-Gi wbgœwjwLZ Z_¨vejx nB‡Z 31†k wW‡m¤î 2011 Zvwi‡L GKwU e¨vsK
mgš^q weeiYx cÖ¯‘Z Ki t
1| bM`vb ewn Abymv‡i e¨vs‡K Rgvi D×„Z 6,725/- UvKv|
2| GB gv‡m 3,500/- UvKvi †PK e¨vs‡K Rgv †`qv nq wKš‘ Zv Av`vq nqwb|
3| 3,100/- UvKvi †PK cÖ`vb Kiv n‡q‡Q wKš‘ Zvnv GL‡bv e¨vs‡K Dc¯’vcb Kiv nqwb|
4| gvbe Dbœqb cÖ‡Póvi c¶ ‡_‡K e¨vsK GKwU †PK Av`vq K‡i 10,500/- UvKv Zv‡ì wnmv‡e Rgv
w`‡q‡Q| hv bM`vb ewn‡Z †jLv nqwb|
5| e¨vsK b‡f¤î gv‡mi ê`ÿwZK wej 2,000/- UvKv cwi‡kva K‡i‡Q hv bM`vb ewn‡Z †jLv nqwb|
6| 28/12/2011 Zvwi‡L e¨vsK 8,000/- UvKv FDR Gi my` Rgv K‡i‡Q wKš‘ bM`vb ewn‡Z †jLv nqwb |
7| e¨vsK PvR© 500/- UvKv Ges e¨vsK gÄyiK…Z my` 1,000/- UvKv bM`vb ewn‡Z †jLv nqwb |
8| c~‡e© RgvK…Z 5,000/- UvKv †PK cÖZ¨vLvb n‡qwQj wKš‘ Zvnv bM`vb ewn‡Z Gw›Uª †`qv nqwb |
9| e¨vs‡K bM` 5,000/- UvKv Rgv †`qv n‡q‡Q wKš‘ bM`vb ewni e¨vsK Kjv‡g †jLv n‡q‡Q 500/-
UvKv|
e¨vsK nB‡Z mivmwi Confirmation Certificate MÖnYt
Af¨š—ixY wbix¶K Aek¨B e¨vsK n‡Z mivmwi Balance Confirmation MÖnY Kivi Rb¨ KZ©„c‡¶i
-(whwb e¨vsK wnmve wbqš¿Y K‡ib) e¨vs‡K wPwV wjL‡eb| wPwV‡Z D‡j L _vK‡e †h, AwW‡Ui cÖ‡qvR‡b
e¨vsK KZ©„c¶ †hb Bank Balance I Ab¨vb¨ cÖ‡qvRbxq Z_¨vw` AwWUi‡K mivmwi Rvbvb|

c„ôv - 55
Awa‡ekb : 9
Avw_©K bxwZ I wb‡`©kbv
gybvdv AR©‡bi D‡Ï‡k¨ A_ev Agybvdv‡fvMx Av_©-mvgvwRK D‡Ï‡k¨ MwVZ (GbwRI) cÖwZôvb¸‡jv‡K `¶
cwiPvjbv, gybvdv Ges eëmv Ae¨vnZ ivLvi Rb¨ Aek¨B wb‡gœv³ Avw_©K wbqš¿Y †g‡b Pj‡Z n‡e|
 cÖkvmwbK wbqš¿Y
 Avw_©K wbqš¿Y
 gvbe m¤ú` wbqš¿Y
Avw_©K wbqš¿‡Yi ¸i“Z¡ t
Dc‡iv³ wZbwU wbqš¿‡Yi g‡a¨ Avw_©K wbqš¿Y eë¯’v mKj eëmvi Rb¨ ¸i“Z¡c~Y©| eëmv‡qi ¯^í I
`xN©‡gqv`x j¶¨ AR©b Ges Gi we¯—…wZ I Kvh©µg I A_©‰bwZK `¶Zv cwiPvjbvi j‡¶¨ eë¯’vcbv
KZ©„K †h mKj c×wZ I †KŠkj MÖnY Kiv nq †m¸‡jv Avw_©K wbqš¿‡Yi Aš—©fy³| GB c×wZ, †KŠkj
Ges Ab¨vb¨ gv‡bi (Standard) g‡a¨ wb‡gœv³ welq¸‡jv Aš—©fy³ t
 GKwU Av`k© wnmve cÖwµqv
 eëmv cwiPvjbvi Rb¨ Av`k© wbqš¿Y eë¯’v, c×wZ I bxwZgvjv mg~n, hv wbgœiƒc t
- Avw_©K KZ©„c‡¶i `¶Zv I mxgve×Zv
- cY¨ Ges †mev µq c×wZ I Zvnvi wbqš¿Y
- gRy` wbqš¿Y
- ¯’vqx m¤úwË eë¯’vcbv
- bM` Ges LyPiv bM` wbqš¿Y
- Af¨š—ixY wbqš¿Y
- ev‡RU Ges ev‡RUix wbqš¿Y
- Af¨š—ixY wbix¶v
- ewnt wbix¶v
Avw_©K KZ©„c‡¶i ¶gZv I mxgve×Zv t
Avw_©K KZ©„c‡¶i ¶gZv I mxgve×Zvi Rb¨ mKj cÖwZôv‡b bxwZ MÖnY Kiv DwPZ| GB KZ©„c¶ †evW©
Ae WvB‡i±i/wbe©vnx cwil` †_‡K ïi“ K‡i cÖkvm‡bi wbgœ ch©vq ch©š— eë¯’vcbvi mKj ¯—i †_‡K
w¯’i Kiv DwPZ| GB KZ©„c¶ ev‡RU Aby‡gv`b, LiP Aby‡gv`b, †PK ¯^v¶i Ges M„nxZ bxwZ wb‡`©kbv
Abyhvqx gRy` Ges †fvM¨ cY¨ µq wbqš¿Y K‡i| KZ©„c¶ FY I mÂq bxwZgvjv, FY weZiY I Av`v‡qi
we¯—…Z c×wZ, F‡Yi wnmve msi¶Y, Abv`vqx I KzFY wbqš¿Y, KzFY Ae‡jvcb (Write off) GB
mKj wel‡q bxwZgvj cÖbqY I Zvnvi ev¯—evqb K‡i| GB bxwZ wb‡`©kbv ¸‡jv eë¯’vcbv
KZ„©c¶/wbe©vnx cwil` KZ©„K GKevi Aby‡gv`b I wbw`©ó nIqvi ci eëmvq cÖwZôv‡bi myôz cwiPvjbvq
mwVKfv‡e AbymiY Ki‡e|

c„ôv - 56
wbe©vnx cwil` mf¨‡ì wbKU n‡Z M„nxZ mÂq Avgvb‡Zi eë¯’vcbv, Znwej eë¯’vcbv, ¯’vqx m¤ú` µq
I wbqš¿Y, ¯’vqx RvgvbZ, FY¶q mwÂwZ, `y‡h©vM eë¯’vcbv mwÂwZ I wewb‡qvM m¤ú‡K© wb‡`©kbv I Zvnvi
Kvh©Kix eë¯’v MÖnY K‡i|
µq cÖwµqv t
cY¨ Ges †mev µ‡qi †¶‡Î LiP mg~n h_vh_ cÖgvY c‡Îi mvnv‡h¨ wjwce× Ki‡Z n‡e| ¯’vqx m¤ú` I
eënvi‡hvM¨ m¤ú` µ‡qi †¶‡Î Aby‡gv`b‡hvM¨, weZib‡hvM¨ Ges hyw³m½Z n‡Z n‡e| cY¨ ev †mev
µq Gi cÖwµqv wb‡gœv³fv‡e m¤úbœ n‡e t
1. ev‡RU t ¯’vqx m¤ú` I eënvi‡hvM¨ cY¨ µ‡qi Rb¨ ev‡R‡U Aby‡gv`b _vK‡Z n‡e|
2. Aby‡gv`b KwgwU t µ‡qi c~‡e© µq Aby‡gv`‡bi mxgve×Zvmn Aby‡gv`b KZ©„c‡¶i GKwU ZvwjKv
ˆZix Ki‡Z n‡e| cÖwZôv‡bi m‡e©v”P KZ©„c¶ GB KwgwUi Aby‡gv`b Ki‡e| KwgwUi cieZ©x
†Kvb cwieZ©b Aek¨B D×©Zb KZ©„c¶ KZ©„K Aby‡gvw`Z n‡Z n‡e| GB cwieZ©b Aek¨B
-mswk ó mKj gnj‡K AewnZ Ki‡Z n‡e|
3. µq KwgwU t GbwRI ev eëmv cÖwZôv‡bi cÖavb Kg©KZ©v Ges cÖwZôv‡bi óvd‡ì mgš^‡q
Kgc‡¶ wZb m`m¨ wewkó µq KwgwU MVb Ki‡Z n‡e| hw` cÖavb Kg©KZ©v KwgwUi m`m¨ n‡Z
A¶g nq Z‡e Zvnvi mgc` gh©v`vi †Kvb GKRb GB KwgwUi cÖavb n‡e|
4. Av`k© µq c×wZ t wb‡gœv³ µq wb‡`©kbv¸‡jv AbymiY Ki‡Z n‡et
UvKv Drm ìcÎ µq c×wZ
1-4,999 ‡Lvjv evRvi bvB mivmwi µq Kg©KZ©v/
BbPvR© KZ©„K µq
5,000-99,999 ZvwjKvfy³ we‡µZv
n‡Z AvnwiZ ìcÎ
wZbwU µq KwgwUi Aby‡gv`b
mv‡c‡¶ µq Av‡`‡ki
gva¨‡g µq
100,000-1,000,000 ‡Lvjv evRv‡ii
ìc‡Îi gva¨‡g
AvnwiZ
wZbwU µq KwgwUi Aby‡gv`b
mv‡c‡¶ µq Av‡`‡ki
gva¨‡g µq
1,000,000 UvKvi
Dc‡i|
`yÕwU Le‡ii KvM‡R
weÁvc‡bi gva¨‡g
Avnevb K…Z ìcÎ
wZbwU µq Av‡`k Ges ¯^v¶iK…Z
bid Gi gva¨‡g
-Dc‡i D‡j wLZ UvKvi cwigvY D`vniY ¯îƒc †Ìqv n‡jv| cÖwZôvb I cÖ‡qvRb‡f‡` Gi cwieZ©b Kiv
†h‡Z cv‡i|
K) 1-4,999 UvKv ch©šÍ µ‡qi Rb¨ t cÖwZôv‡bi 2/3 Rb cÖwZwbwa GKvwaK †`vKvb †_‡K ì hvPvB
K‡i wjwLZ weei‡Yi gva¨‡g me©wbgœ cÖwZôvb †_‡K µq Ki‡eb|
L) 5,000-99,999 UvKvi g‡a¨ µq t µq KwgwU ZvwjKvfy³ we‡µZvi KvQ †_‡K wZbwU †Kv‡Ukb
msMÖn Ki‡e|

c„ôv - 57
M) 100,000-1,000,000 UvKvi g‡a¨ µq t µq Awdmvi †Lvjv evRvi n‡Z msMÖnK…Z Kgc‡¶ wZbwU
†Kv‡Uk‡bi wfwË‡Z GKwU ì g~j¨vqb ZvwjKv (Summary of bid evaluation) ‰Zix Ki‡eb|
ZvQvov 100,000/- UvKvi Dc‡i †h †Kvb µ‡qi †¶‡Î µqPzw³/µq Av‡`‡k NGO cÖavb/eëmvq
cÖwZôvb cÖav‡bi ¯^v¶i _vK‡e| wZb ev Z‡ZvwaK we‡µZv †_‡K †h ìcÎ (Quotation) ‡bqv nq
-Zv‡ì ga¨ †_‡K GKRb we‡µZv wVK Kivi hyw³m½Z KviY D‡j L _vK‡Z n‡e| GbwRI
cÖavb/cÖwZôvb cÖavb ¯^xK…Z ¯^v¶iKvix wn‡m‡e µq Av‡`k/µqPzw³i Aby‡gv`b w`‡eb|
N) 1,000,000 UvKv Gi Dc‡i µq t `yÕwU Le‡ii KvM‡Ri gva¨‡g µq msµvš— weeiYx (ìcÎ)
Avnevb Ki‡Z n‡e| ¯^v¶iK…Z ì`vZv Ges µq KwgwUi m`m¨‡ì Dcw¯’wZ‡Z GKwU wbw`©ó w`‡b ìcÎ
†Lvjv n‡e| mieivnKvix wbwðZ Kivi Rb¨ µq Aby‡gv`b KwgwU GKwU ì g~j¨vqb ZvwjKv
(Summary of bid evaluation) ‰Zix Ki‡eb| KwgwUi wm×vš— Abyhvqx NGO/cÖwZôvb
COP (Contract of Purchase) ‰Zix Ki‡e Ges h_vh_ ¶gZv m¤úbœ e¨w³ ¯^v¶i Ki‡e|
O) ‡h‡¶‡Î µq KwgwU wbwðZ nq †h GKwU GKK ìcÎ cÖwµqvq GKwU Qvov Ab¨ †Kvb cÖwZôvb
_v‡Kbv †m‡¶‡Î cÖavb wbe©vnxi Aby‡gv`b AbymiY Ki‡Z n‡e|
we‡µZv mbv³Ki‡Y mveavbZv t
µ‡qi †¶‡Î we‡µZv wba©viY GKwU †KŠkjMZ cÖwµqv| h_vh_ †ckvMZ Ávb, ‰ah©¨ Ges mZZv we‡µZv
wba©vi‡bi †¶‡Î cÖ‡qvM Ki‡Z n‡e| we‡µZv wba©vi‡Y e¨w³MZ AvMÖn‡K cÖvavb¨ bv w`‡q cÖwZôv‡bi
`„wó‡Kvb †_‡K we‡ePbv Ki‡Z n‡e|
eënvi †hvM¨ cY¨/gRy` c‡Yï wbqš¿Y t
cY¨ hLb MÖnY Kiv nq ZLb gRy` wefvM gRy` †iwRóv‡i/web Kv‡W© cÖwZwU c‡Yï Avjv`v wnmve ivL‡e|
gRy` †iwRóv‡i wb‡gœv³ welq¸‡jv Aš—f©y³ _v‡K t
 M„nxZ c‡Yï we¯—vwiZ weeiY
 M„nxZ c‡Yï cwigvY
 cY¨ MÖn‡Yi ZvwiL
 M„nxZ c‡Yï g~j¨
 BmÿK…Z c‡Yï cwigvY Ges g~j¨
 ‡Ri
¸`v‡gi †mj‡d †hLv‡b cY¨¸‡jv ivLv nq †mLv‡b c‡Yï msL¨v KZ Zv cÖ¯‘Z K‡i Uvw½‡q ivL‡Z n‡e|
eënvi‡hvM¨ cY¨/gRy`cY¨ h_vh_ KZ©„c¶ KZ©„K hZ¸‡jv Bmÿ Kivi Rb¨ Aby‡gvw`Z nq wVK ZZ¸‡jv
Bmÿ Ki‡Z n‡e| gRy` wbqš¿‡bi `vq `vwqZ¡ gRy` wefv‡Mi cÖav‡bi Dci _vK‡e|
gRy` c‡Yï mgvcbx ch©v‡jvPbv
eë¯’vcbv KZ©„c¶ KZ©„K MwVZ KwgwU Øviv eQ‡ii †k‡l gRy`cY¨ cÖZ¨¶fv‡e hvPvB Kiv nq| mwVKZv
hvPvB Kivi ci gRy` cY¨ Kg/†ewk n‡j Zv KZ©„c‡¶i AbygwZ mv‡c‡¶ gRy` wnmv‡ei mv‡_ mgš^q Kiv
nq| gRy` KwgwU Zv‡ì cÖvß, mgm¨v ¸‡jv wb‡q g¨v‡bR‡g‡›Ui Aby‡gv`‡bi Rb¨ Zv‡ì Kv‡Q wi‡cvU©
K‡i Ges KZ©„c‡¶i Aby‡gv`b mv‡c‡¶ evrmwiK Avw_©K weeiYx‡Z h_vh_ mgš^q K‡i _v‡K|

c„ôv - 58
Awa‡ekb : 10
¯’vqx m¤ú` eë¯’vcbv, wbqš¿Y Ges Zvi AePq t
¯’vqx m¤ú` µ‡q eë¯’vcbv KZ©„K h_vh_ wbqš¿Y cÖwZôv Kiv DwPZ| wewfbœ ¯’vqx m¤ú‡ì cwigvb, g~j¨
Ges AePq g~j¨ mn we¯—vwiZ weeiY ¯’vqx m¤úwË †iwRóv‡i/web Kv‡W© wjL‡Z n‡e|
cÖwZwU m¤úwËi Mv‡q Avjv`v mbv³KiY bv¤^vi mshy³ Ki‡Z n‡e, m¤úwË ¸‡jv cÖwZôvb †h D‡Ï‡k¨ µq
K‡i Aek¨B †mB D‡Ï‡k¨ eënvi Ki‡Z n‡e| ¯’vqx m¤úwËi Abby‡gvw`Z eënvi K‡Vvifv‡e wbqš¿Y
Ki‡Z n‡e|
AePq av‡h©i c×wZ mg~n t
AePq GKwU Abygvb wfwËK AbM` (Non Cash) LiP| Z‡e eQi eQi AePq wba©viY K‡i hLb
e¨vs‡K Znwej MVb Kiv nq ZLb Zv nq GKwU wewb‡qvM| mwZ¨Kv‡ii AeP‡qi KvQvKvwQ hv‡Z Avmv
hvq †m Rb¨ wewfbœ c×wZ‡Z AePq wba©viY Kiv nq| G‡ì g‡a¨ †h¸‡jv †ewk cÖPwjZ Ges AbymiY
-Kiv nq †m¸‡jvi bvg bx‡P D‡j L Kiv nj t
(1) mij îwLK c×wZ
(2) µgn«vmgvb †Ri c×wZ
(1) mijîwLK (Straight Line Method) t
GB c×wZ‡Z m¤ú‡ì AR©b g~‡jï Dci GKwU wbw`©ó nv‡i ev m¤ú‡ì †gvU Avqy®‹vj wVK K‡i Zv w`‡q
m¤ú‡ì †gvU g~j¨‡K fvM K‡i AePq wKw¯—i cwigvb wba©viY Kiv nq| †hgb- GKwU †gvUi mvB‡K‡ji
g~j¨ 100,000/- UvKv Ges AeP‡qi nvi 20%| AZGe, evrmwiK AePq wKw¯— 20,000/- UvKv|
Avevi GiKg n‡Z cv‡i †h, aiv nj †gvUi mvB‡KjwUi Avqy®‹vj 5 eQi| Zvn‡j evrmwiK AePq wKw¯—
n‡e 20,000/-| †h mKj m¤ú` cÖwZeQi mgvb nv‡i †mev `vb K‡i †m mKj m¤ú‡ì †¶‡Î G c×wZ
cÖ‡qvM Kiv nq| †hgb- AvmevecÎ, MÖš’¯^Ë¡, BRviv m¤úwË BZ¨vw`|
(2) µgn«vmgvb †Ri c×wZ (Diminishing or Reducing Balance Method) t
G c×wZ‡Z cÖwZeQi c~e©eZ©x eQ‡ii AePq ev` w`‡q Aewkó m¤úwËi g~‡jï Dci kZKiv nv‡i AePq
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†hgb- KjKâv, hš¿cvwZ, hvbevnb BZ¨vw`| hvB †nvK, Avgiv GLv‡b Aeëmvqx ¶z`ªFY Kvh©µg
cwiPvjbvKvix cÖwZôv‡bi Rb¨ dvD‡Ûk‡bi wnmve weÁvb g¨vbyqvj Abymv‡i µgn«vmgvb †Ri c×wZB
AbymiY Kie| Z‡e GKwU cÖwZôvb‡K K‡qK eQi a‡i cÖwZeQi GKB c×wZ AbymiY Ki‡Z n‡e Ges
-Avw_©K weeiYx‡Z c×wZi bvg D‡j L Ki‡Z n‡e|
AeP‡qi nvi t

c„ôv - 59
Kvievix cÖwZôvb hv‡ì mvaviYZt AvqKi cÖ`vb Ki‡Z nq, Zv‡ì ¯’vqx m¤ú‡ì Dci AeP‡qi nvi
AvqKi Aa¨v‡`k miKv‡ii RvZxq ivR¯^ †evW© wVK K‡i †`q|
-wb‡gœ AeP‡qi nvi D‡j L Kiv n‡jv t
(1) cvKv feb 2.5% -10%
(2) KuvPv-cvKv feb 15%
(3) KvuPv feb 20%
(4) AvmevecÎ 10%
(5) Kw¤úDUvi 20%
(6) hvbevnb 20%
(7) eBcÎ 30%
(8) `dZi miÄvgvw` 20%
(9) †µvKvwiR I KvUjvwiR 30%
(10) wUDe-I‡qj 15%
AePq wnmvefyw³KiY t
cÖwZeQi 30†k Ryb AePq avh© Kivi ci GZ`&msµvš— wewfbœ Entry-i †jRvi †cvw÷s-
AePq wnmve (Kw¤úDUvi) †WweU
AePq wnmve (†gvUi mvB‡Kj) †WweU
AePq wnmve (wewìs) †WweU
Uz AePq mwÂwZ wnmve ‡µwWU
‡jRv‡i ‘AePq’ e‡j GKwU wnmve †Lvjv n‡e Ges UvKvi A_© ‘‡WweU’ Kjv‡g em‡e| Ab¨w`‡K ‘AePq
mwÂwZ wnmve’ e‡j Av‡iv GKwU wnmve LvZ †Lvjv n‡e Ges UvKvi AsK ‘‡µwWU’ Kjv‡g em‡e|
AePq mwÂwZi wewb‡qvM Kiv n‡j-
AePq mwÂwZ wewb‡qvM (DFI) wnmve †WweU
Uz e¨vsK wnmve ‡µwWU
A_©vr †jRv‡i ‘AePq mwÂwZ wewb‡qvM’ bv‡g GKwU wnmve LvZ †Lvjv n‡e Ges UvKvi A_© ‘‡WweU’ N‡i
em‡e|
AePq mwÂwZi †¶‡Î e¨vsK my` I Kwgkb cvIqv †M‡j Ges e¨vsK PvR© KvU‡j, †m‡¶‡Î Entry n‡e|
DFI wnmve †WweU
To DFI e¨vsK my` wnmve ‡µwWU
Ges

c„ôv - 60
e¨vsK PvR© I Kwgkb (DFI) wnmve ‡WweU
To DFI wnmve ..................
‡Kvb ms¯’v ‘AePq mwÂwZ wewb‡qvM’ n‡Z †Kvb m¤úwË †hgb, gUi mvB‡Kj µq Ki‡Z PvB‡j Entry
n‡e- †gvUi mvB‡Kj wnmve Uz AePq mwÂwZ wewb‡qvM wnmve A_©vr †jRv‡i ‘AePq mwÂwZ wewb‡qvM’ G
‘‡µwWU’ N‡i UvKvi cwigvb em‡e Ges ‘‡gvUi mvB‡Kj’ wnmv‡ei †WweU N‡i UvKvi AsK em‡e|
A_© cÖ`v‡bi cÖK…wZ t
A_© cÖ`v‡bi c~‡e© GbwRI/eëmvq cÖwZôvb MRR Ges wej/Pvjvb h_vh_ KZ©„c¶ KZ©„K Aby‡gvw`Z
wKbv Zv we‡ePbv Ki‡e| cÖ‡Z¨K Li‡Pi wecix‡Z Aek¨B h_vh_ wej/Pvjvb/mv‡cvwU©s WKz‡g›Um& _vK‡Z
n‡e| cY¨ ev †mevi g~j¨ 10,000/- UvKvi D‡aŸ© n‡j Zv Aek¨B we‡µZv‡K GKvD›U †cwq †P‡Ki
gva¨‡g cÖ`vb Ki‡Z n‡e| g~j¨ cÖ`v‡bi mgq cÖ‡qvRb‡ev‡a we‡µZvi wej †_‡K cÖ‡qvRbxq AvqKi I
g~mK KZ©b K‡i Zv miKvix ‡KvlvMv‡i Rgv w`‡Z n‡e|
j¶¨ Kiv n‡q‡Q †h, †Kvb †Kvb PO (mn‡hvMx ms¯’v) Zv‡ì Ratio -(AbycvZ) we‡k l‡bi DbœwZi
Rb¨ ¯’vqx m¤ú` cybt g~j¨vqb K‡i| cybt g~j¨vqbK…Z Ask jf¨vsk mwÂwZ (Reserve on
Revaluation of fixed assets) wnmv‡e †`Lv‡bv nq| ¯’vqx m¤ú‡ì Giƒc cybt g~j¨vqb
wc‡KGmGd Gi AwMÖg Aby‡gv`b Qvov m¤ú~Y© wbwl×|
bM` Ges LyPiv bM` wbqš¿Y t
bM` n‡”Q GKwU cÖwZôv‡bi Zij m¤úwË| bM‡ì Dci h_vh_ wbqš¿Y Qvov GKwU cÖwZôvb cwiPvwjZ
n‡Z cv‡i bv Ges Zvi Kvh©µg e„w× Ki‡Z cv‡i bv| wnmve weÁv‡bi bxwZ Abyhvqx bM` n‡”Q t UvKv,
ARgvK…Z n¯—vš—i †hvM¨ `wjj, †PK, e¨vsK Wªvd&U, gvwb AW©vi, e¨vsK Rgv Ges Pvwn`v mb` (Bill
receivable)|
GKwU eëmvq cÖwZôvb `yB cÖKv‡ii bM` wnmve K‡i t
 bM`
 LyPiv bM`
wKš‘ evwl©K Avw_©K weeiYx‡Z GB `yB cÖKv‡ii Zij m¤ú`‡K GKmv‡_ nv‡Z bM` wn‡m‡e †`Lv‡bv nq|
†h‡nZz bM` eëmv cÖwZôv‡bi ¸i“Z¡c~Y© Dcv`vb wn‡m‡e we‡ewPZ nq, ZvB bM` wbqš¿Y Ges cwiPvjbvi
Rb¨ wb‡gœv³ welq¸‡jv we‡ePbv Kiv nq t
 bM` cÖevn Ges bM` †Ri wPwýZ Kivi Rb¨ h_vh_ Ges wbf©i‡hvM¨ Avw_©K wnmve ivL‡Z n‡e|
 cÖwZôvb Zvi mKj wej cÖ`v‡bi cÖ‡qvRbxq cwigvY bM` A_© ivL‡e|
 bM` UvKv Ajm (Idle) Ae¯’vq ivLv hv‡e bv|
 Zij m¤ú` hv‡Z Pzwi bv nq Zvi Rb¨ h_vh_ wbqš¿Y eë¯’v ivL‡Z n‡e|
bM‡ì Af¨š—ixY cÖev‡ni Drm t
evwYwR¨K cÖwZôv‡bi †¶‡Î, †kqvi †nvìvi‡ì wewb‡qvM, e¨vsK n‡Z `xN©‡gqv`x Ges ¯^í‡gqv`x avi I
wewb‡qvM Ges Agybvdv‡fvMx cÖwZôv‡bi (GbwRI) †¶‡Î cÖv_wgK m`m¨‡ì mÂq Rgv, ê‡`wkK Aby`vb,
¶z`ª eëmv n‡Z cÖvß gybvdv/Surplus, Ab¨vb¨ Avq/e¨vsK my`|

c„ôv - 61
cY¨ ev †mev weµ‡qi Rb¨ bM`/†`bv`vi/†PK, AevwYwR¨K cÖwZôv‡bi †¶‡Î FY Av`vq Ges mf¨‡ì wbKU
n‡Z cÖvß mÂq|
bM‡ì ewnt cÖev‡ni Drm t
 ¯’vqx m¤úwË wewb‡qvM
 weµ‡qi Rb¨ cY¨ ev †mev µq
 AevwYwR¨K/GbwRI Gi Rb¨
 ¯’vqx wewb‡qvM
 DcKvi‡fvMx‡ì FY cÖ`vb
bM` eë¯’vcbv Ggbfv‡e cwiPvjbv Ki‡Z n‡e †hb cÖwZôvbwU Zvij¨ msK‡U bv ‡fv‡M Ges cÖwZôv‡bi
cwiPvjbvq ¯’vqx m¤ú` µ‡qi Rb¨ A‡_©i Afv‡ei m¤§yLxb bv nq| cÖwZôv‡bi gybvdv evov‡bvi j‡¶¨
Zvi Zij m¤ú` hv‡Z †Kvb mg‡qB ‡ewk ev Kg bv nq|
LyPiv bM` Znwej t
wnmve weÁv‡bi bxwZ Abyhvqx mKj LiP Aek¨B †PK/µm †P‡Ki gva¨‡g cÖ`vb Kiv n‡e| wKš‘
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cÖ`vb Kiv nq| eëmv‡qi myô Kvh©µg wbwðZ Kivi Rb¨ LyPiv LiP cÖ`vb Ges weKí eë¯’v wbwðZ
Kivi Rb¨ LyPiv bM` Znwej eë¯’v Kiv nq| GB c×wZ‡Z †nW Awdm Ges wewfbœ wefvM Ges
kvLv¸‡jvi †h bM` Pvwn`v _v‡K Zv wba©vwiZ Kiv nq| wb‡gœv³ `yÕwU c`‡¶c †bqv nq -
K) GKRb LyPiv K¨vwkqvi‡K LyPiv bM` Znwej i¶vKvixi `vwqZ¡ †`qv nq| Znwej ivLvi Rb¨ ˆ`bw›`b
LyPiv LiP cÖ`vb Kivi Rb¨ Ges LyPiv bM‡ì wecix‡Z †h UvKv weZiY Kiv nq Zvi ˆ`bw›`b wnmve
weeiYx ˆZix Kiv Zvi `vwqZ¡|
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weeiYx ˆZix K‡i cvVvq| cÖavb wnmve Kg©KZ©v mswkó `wjjvw` mn weeiYx hvPvB Kivi ci LyPiv bM`
Znwe‡j UvKv weZiY K‡i|
L) mvaviYZt LyPiv bM` LiP wbY©q Kivi Rb¨ Abygv‡bi wfwË‡Z H gvm/mßv‡ni cÖ‡qvRbxq LyPiv
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cÖwZôvb‡K wekvj A‡¼i LyPiv LiP Kómva¨ cÖwµqvq bM`vb eB‡q wnmvefy³ nIqv †_‡K i¶v K‡i|
eë¯’vcbv KZ©„c¶ LyPiv K¨vwkqvi‡K m‡e©v”P cwigvb wbw`©ó bM` cÖ`vb Kivi Rb¨ AbygwZ †`q| LyPiv
bM` Znwe‡ji wecix‡Z cÖ`vbK…Z LiP msi¶Y Kivi Rb¨ LyPiv K¨vwkqvi wmwiqvj bv¤^vi mn LyPiv bM`
fvDPvi eënvi K‡i| LyPiv K¨vwkqvi Zvi †jb‡`b¸‡jv GKwU Kjvghy³ LyPiv bM` †iwRóv‡i msi¶Y
K‡i|
cÖwZôv‡bi ¯^v_© we‡ivax

c„ôv - 62
Af¨š—ixY wbix¶K cÖwZôv‡bi LiP¸‡jv cix¶v Kivi mgq Aek¨B ch©v‡jvPbv Ki‡eb †h, cÖwZôv‡bi
†Kvb LiP cÖwZôv‡bi ¯^v_© we‡ivax Kv‡R eënvi Kiv n‡q‡Q wKbv wZwb AviI j¶¨ Ki‡eb †h, †Kvb LiP
cÖwZôv‡bi cwiPvjbvi ¯^v‡_© msMwZc~Y© bq Ges cÖwZôv‡bi Znwej ¶z`ª FY Qvov Ab¨ †Kvb Znwe‡j
¯’vbvš—wiZ Kiv n‡q‡Q wKbv Zv Aek¨B mbv³ Ki‡eb| G cwiw¯’wZ‡Z wZwb cÖwZôv‡bi KZ…©c¶ I
wc‡KGmGd KZ…©c‡¶i wbKU cÖwZ‡e`b cÖ`vb Ki‡eb| Af¨š—ixY wbix¶K‡K AviI j¶¨ Ki‡Z n‡e
†h, cÖwZôv‡bi †Kvb LiP cÖwZôv‡bi cwiPvjK e„›` I Kg©Pvix Kg©KZ©v‡ì e¨w³MZ jv‡fi Rb¨ LiP Kiv
n‡q‡Q wKbv| wZwb AviI mbv³ Ki‡eb †h cÖwZôv‡bi cwiPvjbv cl©‡ì mf¨‡ì †Kvb fvZv ev Ab¨vb¨
my‡hvMmyweav cÖ`vb Kiv n‡q‡Q wKbv|
-Av‡iKwU D‡j L‡hvM¨ welq n‡”Q cÖwZôv‡bi D‡`¨v³v I DaŸ©Zb Kg©KZ©vMY cÖwZôv‡bi hvbevnb
e¨w³MZ Kv‡R eënvi Ki‡Qb wKbv| Dc‡iv³ welq¸‡jv Af¨š—ixY wbix¶‡Ki `„wó‡MvPi n‡j wZwb Zv
cÖwZôv‡bi KZ…©c¶ I wc‡KGmGd‡K AewnZ Ki‡eb Ges DcwiD³ Awbqgvejx ms‡kva‡bi Rb¨ Zvi
mycvwik †ck Ki‡eb|

c„ôv - 63
Awa‡ekb : 11
FY mÂq eë¯’vcbv
FY eë¯’vcbv m¤ú‡K© Af¨š—ixY wbix¶KMY wbgœwjwLZ welq¸‡jv ch©v‡jvPbv Ki‡eb t
FY eë¯’vcbv ch©v‡jvPbv Kivi c~‡e© mn‡hvMx ms¯’vi FY I mÂq wb‡`©wkKv fvjfv‡e ch©v‡jvPbv Ki‡Z
n‡e| FY I mÂq wb‡`©wkKv †hb wc‡KGmGd KZ©„K cÖewZ©Z wb‡`©wkKvi mv‡_ mvgÄm¨c~Y© nq Zv j¶¨
Ki‡Z n‡e| Ggb †Kvb FY cÖ`vb Kiv hv‡e bv hv mn‡hvMx ms¯’vi D‡Ïk¨ I wbqgvejx Ges wc‡KGmGd
Gi wb‡`©wkKvi mv‡_ msMwZc~Y© bq|
q
 jw¶Z Rb‡Mvôx‡K Dchy³ KZ©„c‡¶i Aby‡gv`b µ‡g FY †`qv n‡q‡Q wKbv|
 weZiYK…Z FY mwVKfv‡e wnmv‡e Aš—f©y³ Kiv n‡q‡Q wKbv|
 cÖZviYv/Awbqg SuywK Kwg‡q Avbvi Rb¨ Af¨š—ixY wbqš¿Y I wbevib eë¯’v h‡_ó wKbv|
 ‡h D‡Ï‡k¨ FY weZiY Kiv n‡q‡Q, FYxMY †mB D‡Ï‡k¨ F‡Yi UvKv e¨q K‡i‡Qb wKbv|
 FYxiv Zv‡ì F‡Yi e¨vcv‡i Ges e‡Kqv F‡Yi e¨v‡jÝ wgwj‡q †bevi Rb¨ m‡PZb wKbv|
 FYxiv F‡Yi wKw¯— wbqwgZ cwi‡kva Ki‡Qb Ges FY Av`vqKvix Kg©x Av`vqK…Z A_© wnmve
wefv‡M mwVK As‡K Rgv w`‡”Qb wKbv Ges wnmve wefvM †mBw`b ev Zv cieZ©x w`b Av`vqK…Z
UvKv e¨vs‡K Rgv w`‡”Qb wKbv|
 F‡Yi cvk eB, F‡Yi LwZqvb, FY weZiY weeiYx I Av`vq weeiYx †_‡K ï×fv‡e †iKwW©s
n‡”Q Ges cvk eB I F‡Yi LwZqv‡bi wgj i‡q‡Q wKbv|
 F‡Yi mvßvwnK wKw¯— Av`v‡qi ci cÖKí Abyhvqx e¨v‡jwÝs Gi †h wbqg i‡q‡Q Zv Kiv n‡”Q
wKbv|
 wnmv‡e cÖ`wk©Z my` †_‡K bM‡` Av`vqK…Z my` c„_K K‡i †`Lv‡bvi †h wbqg i‡q‡Q Zv †`Lv‡bv
n‡”Q wKbv|
FY Av‡e`b I Aby‡gv`b t
FY Aby‡gv`‡bi †¶‡Î mwgwZi mf¨MY h_vh_fv‡e Av‡e`bcÎ `vwLj K‡i‡Qb wKbv, `vwLjK…Z
Av‡e`bcÎ cÖwZôv‡bi gvVKg©x KZ©„K cixw¶Z Aby‡gvw`Z n‡q‡Q wKbv I kvLv cÖavb ev Dch©y³ Kg©KZ©v
KZ©„K Aby‡gvw`Z n‡q‡Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| FY cvIqvi c~‡e© Av‡e`bKvix mf¨MY h_vh_
wbqg cvjb (mÂq I Ab¨vb¨ welq) K‡i‡Qb wKbv Zv cix¶v Ki‡Z n‡e| FY Aby‡gv`‡bi ci FY
weZi‡Yi ZvwiL I †Kvb kvLv Awdm n‡Z FY weZiY Kiv n‡e Zv gvV ch©v‡qi FY MÖwnZv‡ì Rvwb‡q
†Ìqv n‡e|
FY Pzw³ t
FYPzw³ h_vh_fv‡e ˆZix Kiv n‡q‡Q wKbv|
FY weZiY t

c„ôv - 64
-kvLv Awdm mg~n n‡Z wbw`©ó w`‡b mf¨M‡bi wbKU FY weZiY Kiv nq| FY weZi‡Yi mgq mswk ó gvV
Kg©x‡ì Aek¨B Dcw¯’Z †_‡K FY MÖnxZv‡K mbv³ Ki‡Z n‡e Ges F‡Yi cvkeyK weZiY Ki‡Z n‡e
(hvnv‡Z F‡Yi bvg, mwgwZi bvg I m`m¨ b¤î I m`m¨ Qwe)|
FY MÖnYKvixKZ©„K F‡Yi eënvi ch©v‡jvPbv t
FY MÖnYKvix †h D‡Ï‡k¨ FY MÖnY K‡i‡Q †m D‡Ï‡k¨B F‡Yi UvKv eënvi Ki‡e| †Kvb †Kvb †¶‡Î
†`Lv †M‡Q †h, FY MÖnYKvix Zv‡ì myweavgZ F‡Yi eënvi K‡ib hv F‡Yi k‡Z©i mv‡_ ms½wZc~Y© bq|
gvVKg©xMY ev kvLvi Ab¨vb¨ Kg©KZ©v FY cÖ`v‡bi c‡iB gvV ch©v‡q ch©v‡jvPbv Ki‡eb †hb †h D‡Ï‡k¨
FY cÖ`vb Kiv n‡q‡Q †mB D‡Ï‡k¨B FY eënvi Kiv nq| wZwb GB msµvš— GKwU mb` cÖ`vb Ki‡eb
hv F‡Yi dvB‡j msiw¶Z _vK‡e|
FY Av`vq t
cÖwZw`b gvVKg©x‡K FY Av`vq‡hvM¨ GKwU mwgwZ wfwËK ZvwjKv cÖ`vb Kiv n‡e| GB ZvwjKvq Abv`vqx
wKw¯—i Z_¨ I ms‡hvwRZ _vK‡e| gvVKg©x mwgwZ cwi`k©‡bi mgq GB ZvwjKv Abyhvqx F‡Yi wKw¯—
Av`vq Ki‡eb| gvVKg©x Awd‡m G‡m wnmvei¶K ev h_vh_ Kg©KZ©vi wbKU GB ZvwjKv I Av`vqK…Z
UvKv Rgv Ki‡eb| D³ Kg©KZ©v Av`vqK…Z A‡_©i mZ¨Zv hvPvB‡qi ci †mw`b A_ev cieZ©x Zvwi‡L
Av`vqK…Z UvKv e¨vs‡K Rgv Ki‡eb| j¶¨ Kiv hvq †h †Kvb †Kvb NGO Av`vqK…Z F‡bi UvKv e¨vs‡K
Rgv bv K‡i Av`vqK…Z UvKv n‡Z cybivq FY weZiY K‡ib| Avgv‡ì g‡Z GB c×wZ †gv‡UI MÖnY‡hvM¨
bq| Av`vqK…Z mg¯— wKw¯—i UvKv Aek¨B e¨vs‡K Rgv Ki‡Z n‡e|
Abv`vqx F‡Yi wKw¯— t
gvVKg©x, kvLvi g¨v‡bRvi cÖ‡qvRb †ev‡aI mn‡hvMx ms¯’vi †K›`ªxq Awd‡mi Kg©KZ©vMY Abv`vqx F‡Yi
wKw¯—¸‡jv wbqwgZ ch©v‡jvPbv Ki‡eb| Abv`vqx wKw¯— Av`v‡qi me©Î cÖ‡Póv Pvjv‡bv n‡e G wel‡q
mwgwZi mf¨MY ¯’vbxq wbe©vwPZ cÖwZwbwa, ¯‹zj wk¶K I ¯’vbxq cÖfvekvjx e¨w³M‡Yi wbKU n‡Z Abv`vqx
wKw¯— Av`v‡qi Rb¨ mvnvh¨ wb‡Z n‡e| me©cÖKvi cÖ‡Póvi ci Abv`vqx wKw¯— Av`vq bv n‡j wbgœwjwLZ
c×wZ AbymiY Ki‡Z n‡e|
 Av`v‡qi A‡hvM¨ Abv`vqx wKw¯— Ae‡jvcb Kivi wm×vš— MÖnY|
 -mswk ó FY †Ljvwci wei“‡× AvBbMZ eë¯’v MÖnY| AvBbMZ eë¯’v MÖnY me©‡kl eë¯’v e‡j
we‡ewPZ n‡e Ges NGO MY h_vm¤¢e AvBbMZ eë¯’v Aej¤^b †_‡K weiZ _vK‡e|
kvLv Awdm Abv`vqx wKw¯—i c~Y©weeiY GKwU †iwRóv‡i wjwce× Ki‡e| Abv`vqx wKw¯—i cieZ©x Av`vq
A_ev G m¤^‡Ü wewfbœ M„nxZ eë¯’v G †iwRóv‡i wjwce× n‡e|
Ae‡jvwcZ F‡bi Rb¨ GKwU wfbœ †iwRóvi msi¶Y Kiv n‡e Ges GB Ae‡jvcb FY †_‡K †Kvb UvKv
Av`vq n‡j Zv GbwRI Gi eB‡Z wewea Avq (Other Income) wnmv‡e wjwce× Ki‡Z n‡e|
Abv`vqx wKw¯—i Dc‡i ˆÎgvwmK wfwË‡Z ch©v‡jvPbv K‡i FY¶q mwÂwZ (LLP) kvLv¸‡jv n‡Z cÖvß
cÖwZ‡e`‡bi wfwË‡Z mn‡hvMx ms¯’vi cÖavb Kvh©vjq FY¶q mwÂwZ (LLP) Ki‡e|

c„ôv - 65
Awa‡ekb : 12
FY cÖ`v‡bi ‡¶‡Î msiw¶Z wnmvemg~n t
 FY cÖ`v‡bi mv‡_ mv‡_B mwgwZ wfwË‡Z cÖwZwU FY MÖnYKvixi bv‡g e¨w³MZ wnmve Lyj‡Z
n‡e|
 Av`vqK…Z F‡Yi wKw¯— FYx‡ì e¨w³MZ wnmv‡e Rgv †`Lv‡bv n‡e|
 mn‡hvMx ms¯’v Zvnv‡ì cÖ`Ë FY cÖ`vb I Av`v‡qi Rb¨ Society wfwËK cÖwZwU FYxi Rb¨
GKwU wnmve Lyj‡e| cÖ`Ë FY GB wnmv‡e †WweU Kiv n‡e I Av`vqK…Z FY G wnmv‡e †µwWU
Kiv n‡e| Bnv FYx‡ì e¨w³MZ wnmve hvnv cÖwZw`b e¨v‡jwÝs Ki‡Z n‡e|
 Bnv Qvov PO Zvnv‡ì †Rbv‡ij †jRv‡i FY cÖ`vb I Av`v‡qi Rb¨ GKwU wnmve Lyj‡e| GB
wnmv‡e mg¯— Fbx‡ì wbKU cÖ`Ë FY †WweU Kiv n‡e Ges Av`vqK…Z FY †µwWU Kiv n‡e|
GB wnmve cÖwZw`b e¨v‡jÝ Kiv n‡e Ges FYx‡ì e¨w³MZ wnmv‡ei †hvMd‡ji mv‡_ wgj‡e|
Bnv Qvov hw` †Kvb FY Ae‡jvcb Kiv nq Zvnv GB wnmv‡e Ges FYxi e¨w³MZ wnmv‡e †µwWU
Kiv n‡e- A_©vr F‡Yi cwigvY Kg‡e|
 Av`vqK…Z F‡Yi wKw¯—‡Z F‡bi Avmj I mvwf©m PvR© _v‡K| kvLvi wnmvei¶K Av`vqK…Z
wKw¯—‡K `yBfv‡M fvM Ki‡e, F‡Yi Avmj I mvwf©R PvR©| F‡Yi Avmj FY wnmv‡e †µwWU ev
Rgv n‡e Ges mvwf©m PvR© Avq wnmv‡e †µwWU n‡e|
-D‡j L¨ †h, ¶z`ªFY cÖ`vbKvix ms¯’v wnmve e‡Kqv wfwËK (Accrued) c×wZ‡Z ivLv nB‡jI
mvwf©m PvR© Avq bM`vb (Cash) wfwË‡Z ivLv nq| A_©vr Abv`vqx mvwf©m PvR© mwÂwZ (Avq)
wnmv‡e †`Lv‡bv nqbv|
eQ‡ii †k‡l wbw`©ónv‡i mf¨‡ì mÂ‡qi Dci my` cÖ`vb Kiv n‡e| my‡ì wnmve Kivi mgq gv‡mi
cÖviw¤¢K I †kl mÂ‡qi Mo‡K e¨v‡jÝ wnmv‡e aiv nq Ges ‡m Abyhvqx my` MbYv Kiv nq|
cvk eyK t
mwgwZi cÖ‡Z¨K mf¨‡K mÂq I F‡Yi wnmve ivLvi Rb¨ GKwU cvkeyK cÖ`vb Kiv nq| GB cvk ewn‡Z
m`‡mï bvg, mwgwZi bvg, m`‡mï bv¤^vi I m`‡mï Qwe ms‡hvwRZ Kiv nq| cy‡e©B ejv n‡q‡Q †h, FY
cÖ`v‡bi mgq FY cÖ`v‡bi A¼ cvk ewn‡Z wjwce× Kiv nq| gvVKg©x mwgwZ‡Z Zv‡ì mvßvwnK
cwi`k©‡bi mgq mÂq I F‡Yi wKw¯— Av`vq K‡ib| mvßvwnK Av`vqK…Z mÂq I F‡Yi wKw¯— gvVKg©x
cvk ewn‡Z wjwce× Ki‡eb I mÂq Ges F‡Yi †RiI GB ewn‡Z wjwce× Kiv nq| kvLv Awdm n‡Z
cÖwZgv‡m GKRb cÖwZwbwa mf¨‡ì wbKU iw¶Z cvk eB, mÂq I Av`vqK…Z F‡Yi mZ¨Zv hvPvB
Ki‡eb|
fyj wnmve i¶Y t
A‡bK mgq B”QvK…Z ev Awb”QvK…Zfv‡e wnmve i¶K I FY Av`vqKvix Kg©x cvk eB‡Z I F‡Yi LwZqvb
eB‡Z GKRb m`m¨/m`m¨vi weZiY I Av`vq Ab¨ m`m¨/m`m¨vi wbKU weZiY I Av`vq wnmv‡e †`Lv‡Z
cv‡ib Ges wKQy wKQy †¶‡Î m`m¨/m`m¨vi Av`vq wjwce× Kiv †_‡K weiZ _vK‡Z cv‡ib|

c„ôv - 66
wbix¶v c×wZ t
 Af¨š—ixY wbix¶K FY I mÂq eë¯’vcbv wb‡`©wkKv myPvi“iƒ‡c ch©v‡jvPbv Ki‡eb hv‡Z wZwb
FY I mÂ‡qi mg¯— c×wZi wel‡q Ávb jvf Ki‡Z cv‡ib|
 wbix¶vi KvR Avi¤¢ Kivi c~‡e© GjvKvi Aaxb¯’ mKj óvd I cÖK‡íi bvg msMÖn K‡i wb‡Z
n‡e|
 mvaviY LwZqv‡bi cÖviw¤¢K e¨v‡jÝ c~e©eZ©x wbix¶vi wnmv‡ei weeiYx †_‡K cix¶v K‡i wgwj‡q
wb‡Z n‡e|
 Af¨š—ixY wbix¶K F‡Yi cÖwZwU bw_ cix¶v K‡i wbgœwjwLZ welq ch©v‡jvPbv Ki‡eb t
- F‡Yi Av‡e`b h_vh_fv‡e Kiv n‡q‡Q wKbv|
- FY Aby‡gv`‡bi †¶‡Î mwgwZ I kvLv ch©v‡q cÖ‡qvRbxq eë¯’v MÖnY Kiv n‡q‡Q wKbv|
- FY cÖ`v‡bi †¶‡Î cÖ‡qvRbxq eë¯’v MÖnY Kiv n‡q‡Q wKbv hv‡Z mwgwZi mf¨MY F‡Yi
UvKv cÖvß nb|
- gvVKg©x FY cÖ`v‡bi mgq Dcw¯’Z †_‡K cÖwZwU FY MÖnYKvix‡K mbv³ K‡i‡Qb wKbv|
- FY cÖ`v‡bi c‡i gvVKg©x (cÖ‡qvRb‡ev‡a kvLvi wbw`©ó Kg©KZ©v) gvV ch©v‡q ch©v‡jvPbv
Ki‡eb Ges †h D‡Ï‡k¨ FY cÖ`vb Kiv n‡q‡Q †mB D‡Ï‡k¨B FY MÖnxZv F‡Yi UvKv LiP
-K‡i‡Qb wKbv Zv wbwðZ n‡eb| D‡j L¨ †h, ch©vß ch©v‡jvPbv bv _vK‡j FY MÖnxZv F‡Yi
UvKv h_vh_ D‡Ï‡k¨ LiP bvI Ki‡Z cv‡ib|
- Av`vqK…Z FY, FYxi wnmv‡e †µwWU Kiv n‡q‡Q wKbv|
 Av`vqK…Z F‡Yi cwigvY †mBw`‡bB ev cieZ©x w`‡b e¨vs‡K Rgv Kiv n‡q‡Q wKbv|
 Abv`vqx F‡Yi wKw¯—mg~n ch©v‡jvPbv Ki‡e I Abv`vqx wKw¯— Av`v‡qi Rb¨ M„nxZ c`‡¶c
h‡_ó n‡q‡Q wKbv Zv wbiƒcb Ki‡e| G m‡½ Abv`vqx Av`vqK…Z wKw¯—i Rb¨ iw¶Z †iwRóvi
ch©v‡jvPbv Ki‡e|
 Abv`vqx wKw¯—i wecix‡Z M„nxZ mwÂwZ (LLP) ch©v‡jvPbv K‡i Zvi h_v_©Zv hvPvB Ki‡e I
Ae‡jvcbK…Z F‡Yi †iwRóvi ch©v‡jvPbv Ki‡e| Ae‡jvcbK…Z FY †_‡K wKQy Ask Av`vq n‡j
Zv wewea Avq‡K †µwWU Kiv n‡q‡Q wKbv Zv wbwðZ n‡Z n‡e|
 mf¨‡ì wbKU †_‡K Av`vqK…Z mÂq h_vh_fv‡e mf¨‡ì e¨w³MZ wnmv‡e †µwWU Kiv n‡q‡Q
wKbv Ges D‡ËvwjZ mÂq Zv‡ì e¨w³MZ wnmv‡e †WweU Kiv n‡q‡Q wKbv Zv ch©v‡jvPbv Ki‡e|
 mwgwZ cwi`k©b Ki‡e I wbgœwjwLZ welq¸‡jv ch©v‡jvPbv Ki‡e t
- mwgwZ‡Z mvßvwnK wfwË‡Z mf¨M‡Yi Dcw¯’wZ| mf¨M‡Yi Dcw¯’wZ m‡š—vlRbK bv n‡j
Dnvi KviY wbY©q Ges Dcw¯’wZ m‡š—vlRbK Kivi Rb¨ M„nxZ eë¯’v MÖnY Ki‡e|
- mwgwZi mvßvwnK mfvi Kvh©weeiYx ch©v‡jvPbv Ki‡e|
- mwgwZi mf¨‡ì FY I mÂ‡qi cvk eB ch©v‡jvPbv K‡i e¨v‡jÝ¸‡jv mwgwZi wnmv‡ei mv‡_
wgj Av‡Q wKbv Zv cix¶v K‡i †`L‡e|
- mwgwZi wbe©vwPZ (Selected) FY MÖnYKvix m‡fï mv‡_ Av‡jvPbv Ki‡e Ges M„nxZ F‡Yi
eënvi h_vh_ n‡q‡Q wKbv Zv gvV ch©v‡q ch©v‡jvPbv Ki‡e|
Af¨š—ixY wbix¶KMY KZ©„K N~Y©vqgvb Znwej ch©‡e¶b t
cÖwZôv‡bi e¨q AwZwi³ Avq (Net Surplus), wc‡KGmGd I Ab¨vb¨ cÖwZôvb n‡Z cÖvß FY Ges
mf¨‡ì wbKU n‡Z cÖvß mÂ‡qi Ask n‡Z G Znwe‡ji m„wó| ïay FY weZi‡Yi Rb¨ G Znwej eëüZ

c„ôv - 67
n‡e Ges G Znwe‡ji UvKv cÖwZôv‡bi Ab¨‡Kvb cÖK‡í e¨q Kiv hv‡e bv| Av‡iv j¶¨ ivL‡Z n‡e †h,
GB Znwe‡ji UvKv †hb †Kvbfv‡e AeëüZ (Idle Fund) bv _v‡K Ges Znwe‡ji Afv‡e FY cÖ`vb
†hb e¨nZ bv nq †mw`‡K `„wó ivL‡Z n‡e|
m`m¨‡ì n‡Z M„wnZ mÂq AvgvbZ I mÂ‡qi Dci evrmwiK wfwË‡Z cÖ`Ë my` t
m`m¨‡ì n‡Z msM„nxZ mÂq AvgvbZ wbw`©ó e¨vsK wnmv‡e Rgv Ki‡Z n‡e| mÂq Avgvb‡Zi Rb¨ m`m¨
wfwËK wnmve cÖwZôv‡bi kvLv¸‡jv msi¶Y Ki‡e I cÖwZôv‡bi cÖavb Kvh©vj‡q Zvi weeiY cÖ`vb Ki‡e|
kvLv n‡Z cÖvß weei‡Yi wfwË‡Z †gvU mÂq Avgvb‡Zi wnmve cÖwZôv‡bi mn‡hvMx ms¯’vi cÖavb Kvh©vj‡q
msM„nxZ n‡e| cÖ‡qvRb‡ev‡a m`m¨MY wbR wbR mÂq AvgvbZ †_‡K D‡Ëvjb Ki‡Z cvi‡eb Ges Zv
wnmve fy³ Ki‡Z n‡e| eQ‡ii ‡k‡l Avq Rvgvb‡Zi Dci kZKiv 6% nv‡i my` wnmve fy³ Ki‡e
(cÖ‡qvRbxq my‡ì nvi cwieZ©b Kiv †h‡Z cv‡i)| m`m¨‡ì mÂq weeiY wfwËK GKwU cvk eyK cÖ‡Z¨K
-m`m¨‡K mieivn Ki‡Z n‡e| GB cvkey‡K Rgv, D‡Ëvjb, cÖ‡`q my` I e¨v‡jÝ D‡j L Ki‡Z n‡e|
mÂq Avgvb‡Zi kZKiv 25 fvM mwÂwZ Ki‡Z n‡e Ges GB mwÂwZi UvKv ¯’vqx RvgvbZ Ki‡Z n‡e|

c„ôv - 68
Aw‡ekb : 13
Loan Classification, Provisioning and write off Policy
1.0 f~wgKvt
FYKvh©µ‡g gvV ch©v‡q wKQy FY SuywKc~Y© cwijw¶Z nq Ges wewfbœ Kvi‡Y e‡Kqv c‡o _v‡K|
SuywKc~Y© FY Ges e‡Kqv A‡bK mgq Av`v‡qi †¶‡Î AwbðqZv †`Lv †`q| GB AwbðqZvi Kvi‡Y
Znwej NvUwZ †iva I cÖwZ‡iv‡ai Rb¨ cÖ‡qvRb myôz cwiKíbv I bxwZgvjv| GRb¨ Ab¨vb¨ Avw_©K
cÖwZôv‡bi Abyiƒc ¶z`ªFY Kvh©µg cwiPvjbvKvix cÖwZôvbmg~‡niI h_vh_ Loan Classification,
Provisioning and write off Policy cÖYqb I Abykxjb cÖ‡qvRb |
2.0 SuywKc~Y© FY I FY †kªYxKiY (Portfolio at risk and loan Classification) t
SuywKc~Y© FY n‡jv FY cwi‡kv‡ai wbw`©ó †gqv` †k‡l Acwi‡kvwaZ FYw¯’wZ| ‡h †Kvb ms¯’vi
FYw¯’wZi g‡a¨ wbqwgZ I SuywKc~Y© FY i‡q‡Q| Avevi SuywKc~Y© FYw¯’wZi g‡a¨ wewfbœ †gqv‡ì
-Acwi‡kvwaZ FY _v‡K| wbqwgZ FY Ges Acwi‡kvwaZ F‡Yi †gqv‡ì Dci wfwË K‡i mswk ó
FYw¯’wZi †h †kªYx web¨vm Kiv nq Zv‡K FY †kªYxKiY ejv nq|
3.0 F‡Yi †kªYxKi‡Yi mydj t
 FYw¯’wZi ¸YMZ gvb m¤ú‡K© AewnZ nIqv|
 ms¯’vi c‡¶ Lvivc FYw¯’wZ fvj Kivi cÖ‡Póv MÖnY Kiv|
 SuywKc~Y© FY ev KzF‡Yi wecix‡Z mwÂwZ Mov m¤¢e nq|
 fvj FY‡K fvj ivLvi †Póv Ae¨vnZ ivLv|
4.0 ÔGgAviGÕ-Gi bxwZgvjv Abyhvqx FY †kªYxe×Ki‡Yi cÖ‡qvRbxq wb‡`©kbv:
¶z`ªFY cÖwZôvb mg~n Zv‡ì MÖvnK‡ì FYw¯’wZ‡K wb‡æv³ fv‡e †kªYxe× Ki‡e-
(K)†Ljvcx nqwb Ggb F‡Yi FYw¯’wZ‡K ÔwbqwgZÕ wnmv‡e †kªYxe× Ki‡Z n‡e|
(L)GKRb MÖvn‡Ki †Kvb GKwU F‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj 1 †_‡K 30 w`‡bi mgvb
ev gaëZ©x n‡j D³ F‡Yi m¤ú~Y© FYw¯’wZ Ôch©‡e¶Y‡hvM¨Õ wnmv‡e †kªYxe× Ki‡Z n‡e|
(M)GKRb MÖvn‡Ki †Kvb GKwU F‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj 31 †_‡K 180 w`‡bi
mgvb ev gaëZ©x n‡j D³ F‡Yi m¤ú~Y© FYw¯’wZ ÔwbægvbÕ wnmv‡e †kªYxe× Ki‡Z n‡e|
(N)GKRb MÖvn‡Ki †Kvb GKwU F‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj 181 †_‡K 365 w`‡bi
mgvb ev gaëZ©x n‡j D³ F‡Yi m¤ú~Y© FYw¯’wZ Ôm‡›`nRbKÕ wnmv‡e †kªYxe× Ki‡Z n‡e|
F‡Yi †gqv` GK eQ‡ii AwaK n‡j FY †gqv‡`vËxY© nIqvi c~e© ch©š— †Ljvcx F‡Yi
†gqv`Kvj 365 w`‡bi †ekx n‡q ‡M‡jI FYw¯’wZ Ôm‡›`nRbKÕ wnmv‡e †kªYxe× Ki‡Z n‡e|
(O) GKRb MÖvn‡Ki †Kvb FY †gqv‡`vËxY© n‡q ‡M‡j Ges GKB mv‡_ †Ljvcx F‡Yi †gqv`Kvj
365 w`‡bi †ekx n‡q †M‡j D³ †Ljvcx FY Ôg›`FYÕ wnmv‡e †kªYxe× Ki‡Z n‡e|

c„ôv - 69
5.0 FY¶q mwÂwZ (Loan Loss Provision -LLP) wK?
†h ‡Kvb Kvi‡Y weZiYK…Z F‡Yi m¤ú~Y© ev Ask we‡kl h_vmg‡q Av`vq bv n‡j ms¯’v‡K Zv
c~i‡Yi gva¨‡g Zvi Znwej-Zvij¨ h_vh_ eRvq ivLvi R‡b¨ cÖPwjZ wbq‡g weKí ‡h Znwej Mov
nq, ZvnvB FY¶q mwÂwZ (Loan Loss Provision -LLP)|
6.0 LLP (Loan Loss Provision) ‡Kb Kiv nq ?
F‡Yi e‡Kqv covi †cÖw¶‡Z †gvU FY Znwe‡ji NvUwZ †gvKv‡ejv I FY Znwe‡ji Zvij¨ A¶zbœ
ivLvi Rb¨ FY¶q mwÂwZ Mov nq| FY Av`v‡qi †¶‡Î AwbðqZv RwbZ SuywK †gvKv‡ejvi Rb¨
Ges fwel¨‡Z †Kvb fv‡eB FY Av`vq bv n‡j Zv Znwe‡ji Dci nVvr K‡i gvÎvwZwi³ Pvc m„wó
Ki‡Z hv‡Z bv cv‡i †m Kvi‡Y Loan Loss Provision Mov nq|
7.0 LLP bv Ki‡j wK Amyweav nq ?
 wewb‡qvM‡hvM¨ FY Znwej n«vm cvq, hvi d‡j ms¯’vi Avq µgvš^‡q n«vm cvq|
 ms¯’vi †eZbfvZv I Ab¨vb¨ cÖkvmwbK e¨q wbe©v‡ni ¶gZv K‡g hvq|
 mÂqw¯’wZi wecix‡Z Zvij¨ K‡g hvq|
 wbw`©ó mg‡q FY weZiY I Znwej cÖevn eRvq ivLv hvq bv|
 A_©vqbKvix cÖwZôvb‡K Znwej †diZ cÖ`v‡bi ¶gZv n«vm cvq|
8.0 LLP (Loan Loss Provision) Gi Drm t
Av`wk©Kfv‡e FY¶q mwÂwZ M‡o †Zvjvi Drm n‡jv ms¯’vi AwR©Z mvwf©m PvR© Avq|
8.1 ‡kªYxe×Ki‡Yi Av‡jv‡K FY¶q mwÂwZKiY (Loan Loss Provision) Gi nvi:
†kªYxe×K…Z FYw¯’wZi (Avmj) Dci wbæewY©Z nv‡i mwÂwZ Ki‡Z n‡e-
µ.b. FYw¯’wZ †kªYxe×KiY Avm‡ji Dci mwÂwZi nvi
1 wbqwgZ 1%
2 ch©‡e¶Y‡hvM¨ 5%
3 wbægvb 25%
4 m‡›`nRbK 75%
5 g›` FY 100%
8.2 F‡Yi cÖKvi‡f` -
FY¶q mwÂwZKi‡Yi D‡Ï¨‡k¨ FYmg~n‡K wb‡æv³ 3 wU fv‡M fvM Ki‡Z n‡e-
 mgweiwZ I mgwKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFY- GKwU wbw`©ó ‡gqv‡`i g‡a¨ GKwU wbw`©ó Zdwmj
Abyhvqx mgweiwZ I mgcwigv‡Yi GKvwaK wKw¯—‡Z (Annuity) cwi‡kva‡hvM¨ FY ÒmgweiwZ I

c„ôv - 70
mgwKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFYÓ FY wnmv‡e we‡ewPZ n‡e| ‡hgb- mvßvwnK, cvw¶K ev gvwmK
wKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFY|
 GKK wKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFY- GKwU wbw`©ó ‡gqv‡` GKwUgvÎ wKw¯—‡Z cwi‡kva‡hvM¨
FYmg~n ÒGKK wKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFYÓ wnmv‡e we‡ewPZ n‡e| †hgb- GK wKw¯—‡Z
cwi‡kva‡hvM¨ †gŠmygx I K…wl FY|
 Amg wKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFY- GKwU wbw`©ó ‡gqv‡` GKvwaK Amg wKw¯—‡Z cwi‡kva‡hvM¨
FYmg~n ÒAmg wKw¯—‡Z cwi‡kva‡hvM¨ ¶z`ªFYÓ wnmv‡e we‡ewPZ n‡e|
8.3 msÁv:
8.3.1 †Ljvcx FY (Overdue):
GKwU wbw`©ó mg‡q GKRb MÖvn‡Ki ‡Kvb wbw`©ó GKwU F‡Yi †¶‡Î Av`vq‡hvM¨ A_© Acwi‡kvwaZ _vK‡j
ev AvswkK cwi‡kvwaZ n‡j Acwi‡kvwaZ A_©‡K †Ljvcx FY wnmv‡e MY¨ Ki‡Z n‡e| D`vnviY ¯îƒc-
GKwU wbw`©ó mg‡q GKRb MÖvn‡Ki wbKU cÖvc¨ Av`vq‡hvM¨ 100 UvKv I ewY©Z Av`vq‡hv‡Mï AvIZvq
†gvU Av`vq 50 UvKv n‡j Zvi wbKU †Ljvcx F‡Yi cwigvY n‡e 50 UvKv|
8.3.2 †gqv‡`vËxY© FY:
‡gqv‡`vËxY© FY ej‡Z F‡Yi m¤ú~Y© †gqv` †kl n‡q †M‡Q Ggb FY‡K †evSv‡e| D`vnviY ¯îƒc- GK
eQi †gqv`x †Kvb FY hw` 01/01/2011 Zvwi‡L weZiY Kiv nq Z‡e 01/01/2012 Zvwi‡L Zv
†gqv‡`vËxY© n‡e|
8.3.3 †Ljvcx F‡Yi †gqv`Kvj:
FY †kªYxKi‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj ej‡Z cÖ_g †Ljvcx FY covi ci †_‡K FY †kªYxKiY
wnmve Kivi w`b ch©š— AwZevwnZ mgq‡K †evSv‡e| †Ljvcx F‡Yi †gqv`Kvj wbY©‡qi ‡¶‡Î wnmv‡ei
myweav‡_© †Ljvcx FY _vKve¯’vq ‡Kvb A_© Av`vq n‡j cÖ_‡gB c~‡e©i †Ljvcx FY mgš^q n‡e g‡g© a‡i
wb‡q F‡Yi cÖKvi‡f` Abyhvqx wb‡æv³fv‡e †Ljvcx F‡Yi mgq wbY©q, FY †kªYxe×KiY I FY¶q
mwÂwZKiY Ki‡Z n‡e |
8.3.4 †Ljvcx F‡Yi †gqv`Kvj wbY©q, FY †kªYxe×KiY I FY¶q mwÂwZKi‡Yi c×wZ-
mgweiwZ I mgwKw¯—‡Z cwi‡kva‡hvM¨ F‡Yi †¶‡Î -
8.3.4 (K) ‡gqv‡`vËxY© nqwb Ggb F‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj ej‡Z †gvU †Ljvcx F‡Yi
cwigv‡Yi mgZzj¨ mgq †evSv‡e| A_©vr,
†gvU †Ljvcx F‡Yi cwigv‡Yi mgZzj¨ mgq = (†gvU †Ljvcx FY / GKK wKw¯—i UvKvi AsK)
× `yB wKw¯—i g‡a¨ mg‡qi eëavb
D`vnviY- 8.3.4 (K) (‡gqv‡`vËxY© nqwb Ggb F‡Yi †¶‡Î):

c„ôv - 71
Ryb 2012 †k‡l GKwU mwgwZi 5 Rb FYMÖnxZvi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj wbY©q, FY‡kªYxe×KiY
c×wZ wb‡æ †`qv n‡jv-
bvg FY
weZi‡Yi
ZvwiL
‡gvU
FYw¯’wZ
(mvtPvR©
mn)
‡gvU
†Ljvcx
FY
(mvtPvR©
mn)
GKK
wKw¯—i
UvKvi
AsK (mvt
PvR©
mn)
†Ljvcx
wKw¯—i
msL¨v
`yB
wKw¯—i
e¨eavb
(w`b)
†Ljvcx
F‡Yi
mgZzj¨
mgq
(w`b)
†gqv‡`vË
xY© nIqvi
ci
AwZevwn
Z w`b
†Ljvcx
F‡Yi
†gqv`
Kvj
‡kªYx
(1) (2) (3) (4)
(5)=(3)
/(4)
(6)
(7)=(5
)X(6)
(8)
(9)=(7
)+(8)
(10)
K
24/09/
11
300 100 25 4 7 28 - 28
ch©‡e¶Y
‡hvM¨
L
24/10/1
1
4,000 2,700 100 27 7 189 - 189
m‡›`nRb
K
M
03/03/
12
3,000 0 100 0 7 0 - 0 wbqwgZ
N
08/06/
11
2,000 1,750 250 7 7 49 - 49 wbægvb
O
03/11/1
1
3,000 1,750 250 7 30 210 - 210
m‡›`nRb
K
fMœvs‡ki †¶‡Î cieZ©x c~Y© msL¨v a‡i wb‡Z n‡e|
8.3.4 (L) †gqv‡`vËxY© F‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj ej‡Z ‡gvU †Ljvcx F‡Yi cwigv‡Yi
mgZzj¨ mgq I †gqv‡`vËxY© nIqvi ci AwZevwnZ mg‡qi †hvMdj‡K †evSv‡e|
D`vnviY-L (†gqv‡`vËxY© F‡Yi †¶‡Î) :
Ryb 2012 †k‡l
bvg FY weZi‡Yi
ZvwiL
‡gvU
FYw¯’wZ
(mvtPvR©
mn)
‡gvU
†Ljvcx
FY
(mvtPvR©
mn)
GKK
wKw¯—i
UvKvi
AsK
(mvtPvR©
mn)
†Ljvcx
wKw¯—i
msL¨v
`yB
wKw¯—i
e¨eavb
(w`b)
†Ljvcx
F‡Yi
mgZzj¨
mgq
(w`b)
†gqv‡`vËx
Y© nIqvi
ci
AwZevwnZ
w`b
†Ljvcx
F‡Yi
†gqv`
Kvj
‡kªYx
(1) (2) (3) (4)
(5)=(
3)/(4)
(6)
(7)=(
5)X(6
)
(8)
(9)=(
7)+(
8)
p(10)
K 25/02/11 1,500 1,500 75 20 7 140 125 265 m‡›`nRbK
L 25/02/11 1,500 1,500 750 2 7 14 125 139 wbægvb

c„ôv - 72
M 21/06/11 1,500 1,500 750 2 7 14 9 23
ch©‡e¶Y‡h
vM¨
N 11/07/10 1,500 1,500 750 2 7 14 354 368 g›` FY
O 01/06/11 1,500 1,500 75 20 7 140 29 169 wbægvb
I
†gqv‡`vËxY© F‡Yi †¶‡Î FY¶q mwÂwZKi‡Yi ZvwiL n‡Z F‡Yi †gqv` †kl nIqvi Zvwi‡Li eëavb|
FY¶q mwÂwZi wnmve:
Dc‡iv³ QK `ywUi 10 bs Kjvg Abyhvqx cÖwZwU †kªYxi AvIZvi FYw¯’wZ †hvM Kivi ci Avm‡ji cwigvY
Avjv`v K‡i Avm‡ji Dci wb‡æv³ nv‡i mwÂwZ Ki‡Z n‡e-
FY †kªYx FYw¯’wZ (Avmj) Avm‡ji Dci mwÂwZi
nvi
cÖ‡qvRbxq mwÂwZ
wbqwgZ 2,667 1% 27
ch©‡e¶Y‡hvM¨ 1,600 5% 80
wbægvb 4,444 25% 1,111
m‡›`nRbK 7,556 75% 5,667
g›` 1,333 100% 1,333
†gvU 17,600 - 8,218
wnmv‡ei myweav‡_© †kªYxe×Ki‡Yi mgq mvwf©m PvR©mn FYw¯’wZi cwigvY eënvi Ki‡Z n‡e| Z‡e
mwÂwZ wbY©‡qi mgq FYw¯’wZi Avm‡ji cwigvY eënvi Ki‡Z n‡e| Avm‡ji cwigvY wbY©‡q
ÒGgAviGÓ Gi wb‡`©kbv AbymiY Ki‡Z n‡e| Dc‡iv³ D`vnvi‡Y Avmj wbY©‡qi wb‡æv³ c×wZ eënvi
Kiv n‡q‡Q-
FYw¯’wZ (Avmj) = (FYw¯’wZ (mvtPvR© mn) / d¨v±i)
†hLv‡b, d¨v±i = (mvtPvR© mn †gvU cwi‡kva‡hvM¨ A_© / weZiYK…Z FY)
D`vnvi‡Y weZiYK…Z FY 1,000 UvKv I Zvi wecix‡Z GK eQ‡i mvtPvR© mn †gvU cwi‡kva‡hvM¨ A_©
1,125 a‡i 1.125 †K d¨v±i wnmv‡e eënvi Kiv n‡q‡Q|
(8.3.5) F‡Yi †gqv` 01 (GK) eQ‡ii AwaK n‡j - †Kvb F‡Yi †Ljvcx F‡Yi †gqv`Kvj 365 w`‡bi
†ekx n‡jI FY †gqv‡`vËxY© bv nIqv ch©š— Ôm‡›`nRbKÕ wnmv‡e Mb¨ n‡e

c„ôv - 73
D`vnviY-(8.3.5) (F‡Yi †gqv` 01 (GK) eQ‡ii AwaK Gi“c F‡Yi †¶‡Î) I
:
Ryb 2012 †k‡l GKwU mwgwZi 4 Rb FYMÖnxZvi Rb¨ G‡Ki AwaK eQi †gqv`x F‡Yi †¶‡Î FY
‡kªYxe×KiY c×wZ wb‡æ †`qv n‡jv-
bvg FY
weZi‡Yi
ZvwiL
‡gvU
FYw¯’wZ
(mvtPvR©
mn)
‡gvU
†Ljvcx
FY
(mvtPvR©
mn)
GKK
wKw¯—i
UvKvi
AsK
(mvtPvR©
mn)
†Ljvcx
wKw¯—i
msL¨v
`yB
wKw¯—i
e¨eavb
(w`b)
†Ljvcx
F‡Yi
mgZzj¨
mgq
(w`b)
†gqv‡`vD
ËxY©
nIqvi
ci
AwZevwn
Z w`b
†Ljvcx
F‡Yi
†gqv`Kvj
(w`b)
‡kªYx
(1) (2) (3) (4)
(5)=(3)
/(4)
(6)
(7)=(5)
X(6)
(8)
(9)=(7)
+(8)
(10)
K 30/11/10 5,250 4,000 250 16 30 480 - 480
m‡›`nR
bK
L 21/07/10 5,600 5,400 200 27 14 378 - 378
m‡›`nR
bK
M 23/06/10 5,400 5,400 200 27 14 385 7 392 g›` FY
N 14/08/09 1,750 1,750 250 7 7 49 320 369 g›` FY
D`vnvi‡Yi cÖwZwU FY `yB eQi †gqv`x
(8.4) GKK wKw¯—‡Z cwi‡kva‡hvM¨ F‡Yi †¶‡Î-
GKK wKw¯—i F‡Yi †¶‡Î †Ljvcx F‡Yi †gqv`Kvj ej‡Z FY †gqv‡`vËxY© nIqvi ci AwZevwnZ
mgq‡K †evSv‡e|

c„ôv - 74
D`vnviY-(8.4) (GKK wKw¯—‡Z cwi‡kva‡hvM¨ F‡Yi †¶‡Î):
Ryb 2012 †k‡l GKwU mwgwZi 5 Rb FYMÖnxZvi Rb¨ GKK wKw¯—i F‡Yi †¶‡Î FY‡kªYxe×KiY
c×wZ wb‡æ †`qv n‡jv-
bvg
FY weZi‡Yi
ZvwiL
weZiYK…Z
FY (Avmj)
FYw¯’wZ/†Ljvcx
FY
(Avmj)
F‡Yi
†gqv`
†gqv‡`vËxY©
nIqvi ci
AwZevwnZ w`b
‡kªYx
K 01/03/2012 15,000 15,000 6 gvm - wbqwgZ
L 20/12/2011 15,000 10,000 6 gvm 10 ch©‡e¶Y‡hvM¨
M 30/11/2011 15,000 15,000 5 gvm 60 wbægvb
N 25/06/2011 15,000 8,000 6 gvm 185 m‡›`nRbK
O 25/11/2010 15,000 15,000 7 gvm 370 g›` FY
GKK wKw¯—i F‡Yi †gqv‡`i wewfbœZvi Kvi‡Y †kªYxe×Ki‡Yi mgqB Avmj Avjv`v Ki‡Z n‡e|
(8.4.1) Amg wKw¯—‡Z cwi‡kva‡hvM¨ F‡Yi †¶‡Î-
Amg wKw¯—i F‡Yi †¶‡Î Aby‡”Q` 5.1 Gi Rb¨ cÖ‡hvR¨ wbqgvbyhvqx †Ljvcx F‡Yi †gqv`Kvj wbY©q
Ki‡Z n‡e| Z‡e G‡¶‡Î wb‡æv³ Dcv‡q †gvU †Ljvcx F‡Yi cwigv‡Yi mgZzj¨ mgq wnmve Ki‡Z n‡e-
†gvU †Ljvcx F‡Yi cwigv‡Yi mgZzj¨ mgq=‡gvU †Ljvcx FY/w`b cÖwZ cwi‡kva‡hvM¨
GLv‡b, w`b cÖwZ cwi‡kva‡hvM¨= m¤ú~Y© †gqv‡` cwi‡kva‡hvM¨ FY/F‡Yi †gqv`(w`b)
D`vnviY-8.4.1 (Amg wKw¯—‡Z cwi‡kva‡hvM¨ wKw¯—i F‡Yi †¶‡Î):
Ryb 2012 †k‡l GKwU mwgwZi 6 Rb FYMÖnxZvi Rb¨ Amg wKw¯—‡Z cwi‡kva‡hvM¨ F‡Yi †¶‡Î
FY‡kªYxe×KiY c×wZ wb‡æ †`qv n‡jv-
bvg
FY
weZi‡Yi
ZvwiL
‡gvU
FYw¯’wZ
(mvtPvR©
mn)
F‡Yi
†gqv`
(w`b)
m¤ú~Y©
†gqv‡`
cwi‡kva
‡hvM¨
UvKv
(mvtPvR©
mn)
w`b
cÖwZ
cwi‡kv
a
‡hvM¨
‡gvU
†Ljvcx
FY
(mvtPvR©
mn)
†Ljvcx
F‡Yi
mgZzj¨
mgq
(w`b)
†gqv‡`vËx
Y© nIqvi
ci
AwZevwn
Z w`b
†Ljvcx
F‡Yi
†gqv`Kv
j
(w`b)
‡kªYx
(1) (2) (3) (4)
(5)=(
4)/(3)
(6)
(7)=(6
)/(5)
(8)
(9)=(
7)+(8
)
(10)
K
01/04/1
1
4,000 180 9,000 50 500 10 - 10
ch©‡e¶Y‡
hvM¨
L
01/10/1
1
10,00
0
300 12,000 40 8,000 200 - 200 m‡›`nRbK
M 20/02/1 10,00 180 13,500 75 7,500 100 - 100 wbægvb

c„ôv - 75
2 0
N
23/08/1
1
500 300 15,000 50 500 10 7 17
ch©‡e¶Y‡
hvM¨
N
04/02/1
1
3,000 180 13,500 75 3,000 40 330 370 g›` FY
O
01/06/1
1
8,400 300 9,000 30 8,400 280 90 370 g›` FY
8.4.2 LLP (Loan Loss Provision) welqK wnmvevqb t
LLP msµvš— wnmve wUªU‡g›U wb‡æv³fv‡e m¤úbœ Ki‡Z n‡e t
i) cÖwfkb Ki‡j Rvb©vj fvDPvi n‡e Ges Zv n‡e wbæiƒc t
Loan Loss Expenses (LLE) wn t †Wt
----------- Uz Loan Loss Provision (LLP)
 wbi“wcZ FYw¯’wZi wnmvevq‡b Dc‡iv³fv‡e Rvb©vj fvDPvi Ki‡Z n‡e| ms¯’vi income and
expenditure statement-G ÒLoan Loss Expenses” wk‡ivbv‡g Zv LiP wn‡m‡e Gw›Uª n‡e
Ges Gi wecix‡Z e¨‡jÝ-mx‡U “Loan Loss Provision” wk‡ivbv‡g mgcwigvY `vq Gw›Uª n‡e|
 Successive necessary amount of “Loan Loss Expenses” shall be recorded in the
income and expenditure statement to keep the Loan Loss Provision to its
required level. Once debited in the income and expenditure statement, the
amount shall be added (credited) to the existing “Loan Loss Provision” in the
Balance Sheet.
ii) D³ Znwej hLb wewb‡qvM Kiv n‡e t
Loan Loss Provision A_© GdwWAvi ev Aby‡gvw`Z †Kvb SuywKewnxb Lv‡Z wewb‡qv‡Mi
evaëvaKZv i‡q‡Q| Giƒc wewb‡qv‡Mi †¶‡Î wb‡æv³fv‡e fvDPvi Ki‡Z n‡e|
Loan Loss Investment wn t †Wt
Uz e¨vsK
wc‡KGmGd n‡Z M„nxZ FY I Zvi Rb¨ wnmve i¶Y c×wZ
wc‡KGmGd Gi mn‡hvMx ms¯’v¸‡jv Zv‡ì FY Kvh©µg cwiPvjbvi Rb¨ GKwU N~Y©vqgvb (Revolving
Loan Fund) Znwej MVb K‡i| GB Znwe‡ji Drm wc‡KGmGd n‡Z cÖvß FY I cÖwZôv‡bi FY
cÖKí n‡Z AwR©Z Avq (jvf)| wc‡KGmGd Gi mn‡hvMx ms¯’vi FY Kvh©µ‡gi mvdj¨ I Pvwn`vi Dci
wbf©i K‡i cÖwZeQi wc‡KGmGd cÖwZôvb¸‡jv‡K FY gÄyi K‡i| gÄyi K…Z F‡Yi ¯^c‡¶ wc‡KGmGd I
cÖwZôv‡bi gv‡S GKwU FY Pzw³ Kiv nq| GB FY Pzw³‡Z gÄyixK…Z F‡Yi cwigvY Kq wKw¯—‡Z FY
†Ìqv n‡e Zvi Dci Av`vq‡hvM¨ mvwf©m PvR© I FY ‡diZ †Ìqvi Zdwmj (Avmj I mvwf©m PvR© mn)
D‡ -j L Kiv nq| wc‡KGmGd Gi F‡Yi Rb¨ cÖwZôvb¸‡jv GKwU wnmve Lyj‡e hv‡Z FY cÖvwß, F‡Yi

c„ôv - 76
Dci avh©K…Z my` I FY †diZ (Avmj I mvwf©m PvR©) weeiYx wjwce× Kiv nq| GQvovI wc‡KGmGd
Gi F‡Yi mg_©‡b GKwU †iwRóªvi msi¶Y Ki‡Z n‡e hv‡Z Dc‡iv³ weeiYx msiw¶Z n‡e| eQ‡ii †k‡l
evwl©K Avw_©K weeiYx cÖ¯‘ZKv‡j cÖwZôvbwU wc‡KGmGd F‡Yi (Amount Due for Repayment)
cÖ‡`q †diZ‡hvM¨ FY Gi cwigvY wbY©q Ki‡eb| GB cÖ‡`q †diZ‡hvM¨ FY D×„Ë c‡Î PjwZ `vq
wnmv‡e †`Lv‡Z n‡e| wc‡KGmGd Gi F‡Yi ‡h Ask †diZ‡hvM¨ nqwb Zv `xN©‡gqvw` `v‡qi (Long
Term Liability) wnmv‡e †`Lv‡Z n‡e|
 wc‡KGmGd I cÖwZôv‡bi gv‡S FY Pzw³ ch©v‡jvPbv Ki‡eb|
 wc‡KGmGd n‡Z cÖvß FY h_vh_ mg‡q cÖwZôv‡bi e¨vsK wnmv‡e Rgv n‡q‡Q wKbv Zv
ch©v‡jvPbv Ki‡eb|
 ‰ÎgvwmK wfwË‡Z F‡Yi Dci cÖ‡`q mvwf©m PvR© Gi mwÂwZ Kiv n‡q‡Q wKbv Zv cix¶v K‡i
†`L‡eb|
 wc‡KGmGd‡K †diZ †`qv wKw¯— (Avmj I mvwf©m PvR© mn) e¨vs‡Ki gva¨‡g †diZ †`Iqv
n‡q‡Q wKbv Zv cix¶v K‡i †`L‡eb|
 erm‡ii †k‡l PjwZ e‡Kqv I `xN© †gqv`x e‡Kqv h_vh_fv‡e wbY©q K‡i D×„Ë c‡Î wnmve fy³
Kiv n‡q‡Q wKbv Zv ch©v‡jvPbv Ki‡eb|
 wc‡KGmGd Gi FY eve` msiw¶Z †iwRóªvi ch©‡e¶Y K‡i Zvi mZ¨Zv ch©v‡jvPbv Ki‡eb|

c„ôv - 77
Awa‡ekb : 14
GgAviG, AvqKi Ges f¨vU
GgAviG cÖwZôvb I Kvh©cÖYvjx t
¶z`ªFY eë¯’v cwiPvjbv wbqš¿Y Kivi Rb¨ gvB‡µv‡µwWU †i¸‡jUix A_wiwU (GgAviG) G¨v± 2006
Rvwi Kiv nq|
mb` t
 GgAviG KZ©„c‡¶i mb` e¨ZxZ †Kvb ¶z`ªFY cÖwZôvb ¶z`ªFY msµvš— †Kvb Kvh©µg cwiPvjbv
Kwi‡Z cvwi‡ebv|
 -‡Kvb ¶z`ªFY cÖwZôvb ¶z`ªFY Kvh©µg cwiPvjbvq wbhy³ _vwK‡j mswk ó ¶z`ªFY cÖwZôvb‡K
¶z`ªFY cÖwZôvb cÖwZôv Kwi‡Z B”QyK e¨w³‡K KZ©„c‡¶i wbKU mb‡ì Rb¨ wba©vwiZ dig I
c×wZ‡Z Av‡e`bcÎ `vwLj Kwi‡Z nB‡e|
cÖwZôv‡bi MVbZš¿ cwieZ©b t
‡Kvb ¶z`ªFY cÖwZôvb KZ©„c‡¶i c~e©vby‡gv`b e¨wZ‡i‡K Dnvi MVbZ‡š¿i †Kvb cwieZ©b, ms‡kvab,
cwieZ©b ev Dnv evwZj Kwi‡Z cvwi‡e bv|
¶z`ªFY cÖwZôv‡bi wnmve I ev‡RU t
cÖ‡Z¨K ¶z`ªFY cÖwZôvb, GgAviG KZ©„c¶ KZ©„K wba©vwiZ c×wZ‡Z ¶z`ªFY Kvh©µg cwiPvjbv msµvš—
Dnvi wnmve msi¶Y Kwi‡e| cÖ‡Z¨K ¶z`ªFY cÖwZôvb Dnvi evwl©K weeiYxi GK Kwc GgAviG
KZ©„c‡¶i wbKU `vwLj Kwi‡e|
¶z`ªFY cwiPvjbvKvix cÖwZôv‡bi ¶gZv I Kvh©vw` t
 `wi`ª RbmvaviY‡K ¯^”Qj I ¯^vej¤^x Kwievi Rb¨ FY mnvqZv cÖ`vb Kiv|
 `wi`ª RbmvaviY‡K wewfbœ A_©‰bwZK KvR-Kg© cwiPvjbvi Rb¨ civgk© I mn‡hvwMZv cÖ`vb
Kiv|
 ¶z`ªFY cÖwZôv‡bi m`m¨M‡Yi wbKU n‡Z AvgvbZ MÖnY Kiv|
 FY cÖ`vb msµvš— wel‡q e¨vsK wnmve †Lvjv|
 Znwej MV‡bi Rb¨ e¨vsK ev Ab¨ †Kvb Drm nB‡Z FY ev Aby`vb MÖnY Kiv|
 DØ„Ë Znwej hw` _v‡K, KZ©„c¶ KZ©„K Aby‡gvw`Z Lv‡Z wewb‡qvM Kiv|
 cÖ`Ë FY †mevi Rb¨ KZ…©c¶ KZ©„K wba©vwiZ nv‡i mvwf©m PvR© MÖnY Kiv|
 FYMÖnxZv I Zvnv‡ì cwiev‡ii m`m¨‡ì Rb¨ wewfbœ cÖKvi exgv mvwf©m Ges Ab¨vb¨ mvgvwRK
DbœqbgyLx FY mnvqZv cÖ`vb Kiv|
 †Kvb ¶z`ªFY cÖwZôvb Zvi D‡Ï‡kï cwicš’x †Kvb Kvh©µg MÖnY, †jb‡`b, wkí ev eëmv-
evwYR¨ ev Ab¨ †Kvb †mev cÖ`vb Ki‡Z cvi‡e bv|
 ‡Kvb ¶z`ªFY cÖwZôv‡bi †e -Zb‡fvMx Kg©KZ©v ev Kg©Pvix mswk ó cÖwZôv‡bi mvaviY cwil` ev
cwiPvjbv cl©‡ì m`m¨ n‡Z cvi‡e bv|

c„ôv - 78
 cÖ‡Z¨K ¶z`ªFY cÖwZôv‡bi GKwU msiw¶Z Znwej _vwK‡e Ges D³ Znwej wba©vwiZ c×wZ‡Z
cwiPvwjZ n‡e|
 GgAviG KZ©„c‡¶i wjwLZ c~e©vby‡gv`b e¨wZ‡i‡K msiw¶Z Znwej nB‡Z †Kvb A_© e¨q Kiv
hv‡e bv|
 ¶z`ªFY cÖwZôvb GgAviG KZ©„c‡¶i Aby‡gv`b e¨wZ‡i‡K †Kvb jf¨vsk cÖ`vb Kwi‡Z cvi‡e bv|
 ¶z`ªFY cÖwZôvb Dnvi †Kvb m`m¨ Qvov Ab¨ †Kvb e¨w³i wbKU nB‡Z †Kvb AvgvbZ MÖnY Ki‡Z
cvi‡e bv|
 ¶z`ªFY cÖwZôvb GgAviG KZ©„c‡¶i c~e©vby‡gv`b e¨wZ‡i‡K KZ©„c¶ KZ©„K wba©vwiZ LvZ e¨ZxZ
Ab¨ †Kvb AvgvbZ e¨envi ev wewb‡qvM Ki‡Z cvi‡e bv|

c„ôv - 79
Awa‡ekb : 15
MRA Rules 2010 :
¶z`ªFY cÖwZôv‡bi mb` wd I evrmwiK wd cÖ`vb c~e©K ¶z`ªFY cÖwZôvb mg~n mb` MÖnY Ki‡e|
¶z`ªFY cÖwZôv‡bi Znwe‡ji Drm t
¶z`ªFY cÖwZôv‡bi Znwe‡ji Drm nB‡e wbgœiƒc, h_v t
(K) mywbw`©ó Pzw³i gva¨‡g mvaviY cl©‡ì m`m¨M‡Yi Aby`vb;
(L) Aby‡gvw`Z †`kx I we‡`kx Aby`vb hvnvi my¯úó `vwjwjK cÖgvY _vK‡e Ges we‡`kx Drm nB‡Z
Aby`vb MÖn‡Y B”QyK cÖwZôvb‡K GbwRI welq‡K ey¨‡iv‡Z wbewÜZ n‡Z n‡e;
(M) MÖvnK‡ì wbKU nB‡Z M„nxZ AvgvbZ;
(N) -miKv‡ii mswk ó G‡RwÝ nB‡Z Aby‡gv`b MÖnY mv‡c‡¶ we‡`kx Drm nB‡Z M„nxZ FY;
(O) ¯^xK…Z Avw_©K cÖwZôvb nB‡Z KZ…©c‡¶i Aby‡gv`b mv‡c‡¶ wmwKDwiUvB‡Rk‡bi gva¨‡g msM„nxZ
Znwej;
(P) KZ…©c‡¶i Aby‡gv`b mv‡c‡¶ cuywR evRvi nB‡Z msM„nxZ Znwej;
(Q) MÖvnK e¨ZxZ Ab¨ †Kvb e¨w³i wbKU nB‡Z mywbw`©ó Pzw³i gva¨‡g M„nxZ FY|
(R) ¶z`ªFY cÖwZôvb Zvi Znwej msMÖ‡ni mKj cÖKvi `wjj cÖwZôv‡bi cÖavb Kvh©vj‡q msi¶b
Kwi‡e|
¶z`ªFY cÖwZôv‡bi ¯’vei I A¯’vei m¤úwË AR©b t
(1) ¶z`ªFY cÖwZôvb Dnvi †gvU m¤ú‡ì mv‡_ mvgÄm¨ ivwLqv ¯’vqx m¤úwË AR©b Ki‡Z cvi‡e|
(2) mKj ¯’vei I A¯’vei m¤úwË ¶z`ªFY cÖwZôv‡bi bv‡g Ki‡Z n‡e|
(3) ¶z`ªFY cÖwZôv‡bi ¯’vei m¤úwË weµq Ki‡Z n‡j Gi cwiPvjbv cl©‡ì Aby‡gv`b MÖnY Ki‡Z
n‡e|
(4) †Kvb ¶z`ªFY cÖwZôv‡bi Aemvqb ev Kvh©µg eÜ Kiv n‡j wbeÜb KZ…©c¶ D³ cÖwZôv‡bi ¯’vei
I A¯’vei m¤úwËi wel‡q wm×vš— MÖnY Ki‡e|
¶z`ªFY cÖ`vb I Av`vq t
(1) ¶z`ªFY cÖwZôvb mwgwZi m`m¨MY‡K GKKfv‡e ev †hŠ_fv‡e FY cÖ`vb Ki‡Z cvi‡e|
(2) †hŠ_fv‡e FY MÖn‡Yi †¶‡Î mwgwZi m`m¨M‡Yi ci¯ú‡ii g‡a¨ Pzw³ m¤úvw`Z n‡Z n‡e|
(3) ¶z`ª D‡`¨vM F‡Yi cwigvY †h †Kvb wbw`©ó mg‡q †gvU FY †cvU©‡dvwjIi A‡a©‡Ki †ekx n‡e bv|
(4) ¶z`ªFY cÖwZôv‡bi Kg©KZ©v ev Kg©PvixMY‡K KZ…©c¶ KZ…©K Aby‡gvw`Z M„nwbg©vY FY, hvbevnb
FY, `y‡h©vMKvjxb FY A_ev ¸i“Zi Amy¯’ _vKvKvjxb mg‡q wPwKrmv †mevi Rb¨ Kg©KZ©v I
Kg©Pvix‡ì †eZ‡bi wecix‡Z FY ev cÖwf‡W›U dvÛ FY e¨ZxZ Ab¨ †Kvb cÖKvi FY cÖ`vb Kiv
hv‡e bv|
(5) ¶z`ªFY cÖwZôvb Gi mvaviY cl©` ev cwiPvjbv cl©‡ì †Kvb m`m¨‡K †Kvb cÖKvi FY cÖ`vb Kiv
-hvB‡e bv t Z‡e kZ© _v‡K †h, mvaviY cl©‡ì m`m¨ mswkk ¶z`ªFY cÖwZôv‡bi MÖvnK n‡j †m
†¶‡Î Dcwi-D³ weavb cÖ‡hvR¨ n‡e bv|

c„ôv - 80
(6) †Kvb m`m¨‡K cÖ`Ë GKKvjxb FY mvßvwnK, cvw¶K ev gvwmK wKw¯—‡Z, Av`vq Kiv hv‡e|
(7) ¶y`ªFY cÖwZôvb Gi mKj ai‡bi FY †mevi †gqv`, mvwf©m Pv‡R©i nvi, FY cwi‡kva c×wZi
we¯—vwiZ weeiY GgAviG KZ…©c¶‡K AewnZ Ki‡Z n‡e|
(8) ¶z`ªFY cÖwZôv‡bi mgRvZxq MÖvn‡Ki †¶‡Î GKB ai‡bi Kg©Kv‡Êi Rb¨ êlg¨g~jK mvwf©m
PvR© Av‡ivc Kiv hv‡e bv|
F‡bi Dci mvwf©m PvR© t
(1) ¶z`ªF‡Yi mvwf©m Pv‡R©i nvi I c×wZ m¤ú‡K© KZ…©c¶ I miKvi KZ…©K mgq mgq cÖ`Ë wb‡`©kbv
AbymiYµ‡g bxwZgvjv cÖYqbc~e©K mvwf©m Pv‡R©i nvi wba©viY Ki‡Z n‡e|
(2) -wbw`©ó †gqv`c~wZ©i c~‡e©B †Kvb MÖvnK KZ…©K m¤ú~Y© FY cwi‡kvwaZ n‡j mswk óMÖvnK‡K mvwf©m
Pv‡R©i Dci hyw³msMZ nv‡i wi‡eU cÖ`vb Ki‡Z n‡e|
Avgvb‡Zi aib I mxgv t
(K) eva¨Zvg~jK AvgvbZ, hvnv mwgwZfy³ mKj MÖvn‡Ki m¤§wZ‡Z GKwU Awfbœ nv‡i Rgv n‡e Ges
Dnv mwgwZi †iRy‡jkb ewn‡Z wjwce× _vK‡e;
(L) †¯^”Qv AvgvbZ, hvnv MÖvnKM‡Yi m¤§wZ‡Z Zvnv‡ì wbKU n‡Z wbw`©ó nv‡i cÖwZôv‡bi mwgwZi
aib Abyhvqx Db¥y³ mfvq msMÖn Kiv hv‡e; Ges
(M) †gqv`x AvgvbZ hvi Dci MÖvn‡Ki mwnZ wjwLZ Pzw³i gva¨‡g wbw`©ó †gqv‡` wbw`©ó nv‡i my` cÖ`vb
Ki‡Z n‡e|
AvgvbZ D‡Ëvjb I mgš^q t
(1) †Kvb MÖvnK ¶z`ªFY cÖwZôv‡bi cÖvc¨ mKj FY m¤ú~Y©iƒ‡c cwi‡kva mv‡c‡¶, Zvi Avgvb‡Zi A_©
m¤ú~Y©fv‡e D‡Ëvjb Ki‡Z cvi‡ebv|
(2) -†Kvb MÖvnK 07 (mvZ) w`‡bi wjwLZ †bvwUk cÖ`vbc~e©K mswk ó¶z`ªFY cÖwZôv‡b Zvi RgvK…Z
AvgvbZ D‡Ëvjb Ki‡Z cvi‡ebv Ges Pzw³ Abyhvqx Avgvb‡Zi Dci my` cÖvc¨ n‡e|
(3) †Kvb MÖvnK wbw`©ó †gqv`c~wZ©i c~‡e© Zvi †gqv`x Avgvb‡Zi A_© D‡Ëvjb Ki‡j †gqv`x
Avgvb‡Zi wba©vwiZ my‡ì cwie‡Z© b~¨bZg †¯^”Qv Avgvb‡Zi Dci cÖ‡`q my‡ì nvi cÖvc¨ n‡e|
(4) ¶z`ªFY cÖwZôvb MÖvn‡Ki †Ljvcx F‡Yi A_© Avgvb‡Zi mwnZ mgš^q Kwi‡Z cvi‡e|
Avgvb‡Zi Dci my` wba©viY t
(1) ¶z`ªFY cÖwZôvb cÖ`Ë ¶z`ªF‡Yi Dci Av‡ivcK…Z m‡e©v”P Kvh©Ki evwl©K mvwf©m Pv‡R©i mwnZ
mvgÄm¨ ‡i‡L MÖvnK‡ì Avgvb‡Zi Dci my‡ì nvi wba©viY Ki‡e|
(2) cÖ‡Z¨K ¶z`ªFY cÖwZôvb Avgvb‡Zi Dci cÖ‡`q my‡ì nvi c~‡e©B †NvlYv Ki‡e Ges †Kvbfv‡eB
Avgvb‡Zi Dci †NvwlZ nv‡ii PvB‡Z Kg nvi cÖ`vb Kiv hv‡e bv|
(3) cÖ‡Z¨K gv‡mi cÖviw¤¢K I mgvcbx AvgvbZ w¯’wZi Mo Gi Dci wfwË K‡i gvwmK wfwË‡Z my`
wbY©xZ n‡e|
Avgvb‡Zi Z_¨ msi¶b t

c„ôv - 81
(K) cÖ‡Z¨K MÖvnK‡K Avgvb‡Zi cvk ewn mieivn Ki‡Z n‡e hv‡Z mÂq Av`vqKvix Kg©x, ev
†¶ÎgZ, cÖwZ¯’vcK Kg©xi Aby‡gvw`Z bgybv ¯^v¶ -i Ges mswk ó¶z`ªFY cÖwZôv‡bi mxj Øviv
cÖZ¨vwqZ MÖvn‡Ki cvm‡cvU© mvB‡Ri Qwe Ges RvZxq cwiPqcÎ, hw` _v‡K, cÖZ¨vwqZ Kwc
_vK‡e;
(L) -Avgvb‡Zi cvkewn‡Z mswk ó ¶z`ªFY cÖwZôv‡bi c~Y© wVKvbv, cÖviw¤¢K AvgvbZ, Rgv, D‡Ëvjb I
mgvcbx mÂq w¯’wZi weeiY I ZvwiL Avjv`vfv‡e D‡jøL _vwK‡e Ges mwgwZi †¶‡Î `jxq
AvgvbZ cvkewn‡Z mwgwZi mKj MÖvn‡Ki wbKU D‡Ëvjb I cÖ`vbK…Z Avgvb‡Zi weeiY
e¨w³MZ cvkewni Q‡K c~iY Ki‡Z n‡e;
(M) MÖvn‡Ki AvgvbZ cvkewn‡Z AvgvbZ D‡Ëvj‡bi mv‡_ mv‡_ Dnv wjwce× K‡i Aby‡gvw`Z Kg©x,
ev †¶ÎgZ, cÖwZ¯’vcK Kg©x KZ…©K ¯^v¶i Ki‡Z n‡e;
(N) kvLv Kvh©vj‡q bM`vqb ewn‡Z AvgvbZ Av`vq I †dir cÖ`v‡bi weeiY Ges LwZqv‡b cÖ‡Z¨K
ai‡bi Avgvb‡Zi R‡b¨ Avjv`v wnmve wjwce× _vK‡Z n‡e Ges cÖ‡Z¨K MÖvn‡Ki Rb¨ Avjv`v
Avjv`v mvewmwWqvix †jRv‡i cÖ‡Z¨K ai‡bi Avgvb‡Zi wnmve wjwce× Ki‡Z n‡e;
(O) -kvLv Kvh©vj‡q AvgvbZ Av`vq I D‡Ëvjb †iwRóvi ivL‡Z n‡e Ges cÖwZw`‡bi wnmve mswk ó
w`‡b wb®úbœ Ki‡Z n‡e;
(P) ¶z`ªFY cÖwZôv‡bi cÖavb Kvh©vjq KZ…©K gvwmK wfwË‡Z mKj ai‡bi Avgvb‡Zi wnmve MÖvnK
msL¨v I cwigvYmn msi¶Y Ki‡Z n‡e|
Avgvb‡Zi A‡_©i e¨envi I Zvij¨ msi¶b t
(1) cÖ‡Z¨K ¶z`ªFY cÖwZôvb‡K Zvi †gvU Avgvb‡Zi A‡_©i eva¨Zvg~jK, †¯^”Qv I †gqv`x BZ¨vw`, †h
bv‡gB AwfwnZ nDK bv †Kb, 15% Zvij¨ mwÂwZ wnmv‡e kvLv Kvh©vj‡qi Zdwmjfy³ e¨vsK
wnmv‡e msi¶Y Ki‡Z n‡e|
(2) Zvij¨ mwÂwZ Gi Ab~b¨ 5% bM` A‡_© e¨vsK wnmv‡e Ges Aewkó Ask ¯’vqx AvgvbZ wnmv‡e
ivLv hv‡e|
(3) cÖwZwU ¶z`ªFY cÖwZôvb GKwU wewb‡qvM †iwR÷vi msi¶Y Ki‡e hv‡Z wewb‡qv‡Mi weei‡Yi
-cvkvcvwk cÖwZwU wewb‡qv‡Mi my¯úó D‡j L _vK‡e|
(4) ¶z`ªFY cÖwZôvb Dnvi Avgvb‡Zi A_© Øviv ¯’vei ev A¯’vei m¤ú` µq Ges †Kvb ai‡bi e¨q
Kwi‡e bv|
wnmv‡ei †kªYxKiY t
(1) ¶y`ªFY cÖwZôv‡bi †jb‡`b Dnvi cÖK…wZ Abymv‡i c„_K †iwRóv‡i wjwce× Ki‡Z n‡e|
(2) mvaviY LwZqv‡b wewfbœ †kªYxi wnmv‡ei Rb¨ ¯^Zš¿ wnmve Lyj‡Z n‡e|
(3) ¶y`ªFY cÖwZôv‡bi Avq Ges e¨q‡K c„_K Ô‡nW Ae GKvD›UmÕ LwZqv‡b wjwce× Ki‡Z n‡e
Ges GKB ai‡Yi wnmvemg~n GK‡Î GKB Myªc ev †kªYxfy³ Ki‡Z n‡e|
(4) ¶y`ªFY cÖwZôv‡bi cÖavb I kvLv Kvh©vj‡q mywbw`©ó PvU© Ae GKvD›Um msi¶Y Ki‡Z n‡e|

c„ôv - 82
†iwR÷vi Ges †iKW© eB msi¶b t
(1) GKK Ges GKvwaK ¯—i wewkó ¶y`ªFY cÖwZôvbmg~n wbgœewY©Z †iwR÷vi ev †iKW© eB, †h
bv‡gB AwfwnZ nDK bv †Kb, msi¶Y Ki‡e, h_v t
GKK ¯—i wewkó ¶y`ªFY
cÖwZôvb GKvwaK ¯—i wewkó ¶y`ªFY cÖwZôvb mwgwZ ch©v‡q
1 2 3
cÖwZôv‡bi †iKW©
eB/†iwRóvi
cÖavb Kvh©vj‡qi †iKW©
eB/†iwRóvi
kvLvi †iKW©
eB/†iwRóvi
mwgwZi †iKW©
eB/†iwRóvi
(1) K¨vk I e¨vsK eyK (1) K¨vk I e¨vsK eyK (1) K¨vk I e¨vsK eyK (1) mwgwZi †iKW©
eB/†iwRóvi
(2) mvaviY LwZqvb (2) mvaviY LwZqvb (2) mvaviY LwZqvb (2) FY cvk eB
(3) MÖvnK wfwËK
mvewmwWqvwi †jRvi (FY,
AvgvbZ I exgv)
(3) MÖvnK wfwËK
mvewmwWqvwi †jRvi
(FY, AvgvbZ I exgv)
(3) MÖvnK wfwËK
mvewmwWqvwi †jRvi
(FY, AvgvbZ I exgv
Kv‡jKkb kxU)
(3) AvgvbZ cvk
eB
(4) FY weZiY eB
(gv÷vi †ivj)
(4) mgw¤^Z FY weZiY
†jRvi (kvLv wfwËK)
(4)FY weZiY eB
(gv÷vi †ivj)
(4) exgv cvk eB
(5) FY Av`vq‡hvM¨ I
Av`vq †iwRóvi
(5) mgw¤^Z kvLv
wfwËK
Av`vq‡hvM¨ I Av`vq
†iwRóvi
(5) FY Av`vq‡hvM¨
I Av`vq †iwRóvi
(6) AvgvbZ †diZ/
mgš^q
†iwRóvi
(6) mgw¤^Z kvLv
wfwËK
AvgvbZ †diZ/mgš^q
†iwRóvi
(6) AvgvbZ †diZ/
mgš^q †iwRóvi
(7) e¨vsK †PK Bmy¨
†iwRóvi
†iwRóvi
†iwRóvi
(8) GdwWAvi †iwRóvi (8) GdwWAvi †iwRóvi (8) GdwWAvi †iwRóvi
(9) ¯’vqx m¤ú` †iwRóvi (9) ¯’vqx m¤ú`
†iwRóvi (cÖavb Kvh©vjq
I kvLv †iwRóvi)
(9) ¯’vqx m¤ú`
†iwRóvi (kvLIqvix)
(11) AwMÖg †iwRóvi (11) AwMÖg †iwRóvi (11) AwMÖg †iwRóvi
(12) †c-†ivj †iwRóvi (12) †c-†ivj †iwRóvi (12) †c-†ivj †iwRóvi
(13) Ae‡jvcb I Ab¨vb¨
cÖ‡qvRbxq †iwRóvi
(13) mgwš^Z
kvLvIqvix
Ae‡jvcb I Ab¨vb¨
(13) Ae‡jvcbK…Z FY
†iwR÷vi I Ab¨vb¨
(14) c~Y© AePqK…Z
m¤úwËi †iwRóvi
(15) Ôg›` FYÕ †iwRóvi (15) Ôg›` FYÕ
kvLvIqvix †iwRóvi
(15) Ôg›` FYÕ
†iwRóvi

c„ôv - 83
(3) MÖvnK wfwËK
mvewmwWqvwi †jRvi (FY,
AvgvbZ I exgv)
(3) MÖvnK wfwËK
mvewmwWqvwi †jRvi
(FY, AvgvbZ I exgv)
(3) MÖvnK wfwËK
mvewmwWqvwi †jRvi
(FY, AvgvbZ I exgv
Kv‡jKkb kxU)
(3) AvgvbZ cvk
eB

c„ôv - 84
Aw‡ekb : 16
AvqKi I f¨vU
(K) Avq ej‡Z wK eySvq Zv Avgiv mn‡RB Abyfe Ki‡Z cvwi, wKš‘ AvqKi Aa¨v‡`k 1984 aviv 2
(34)-G Avq‡K †hfv‡e eY©bv Kiv n‡q‡Q Zv wbgœiƒct
- †h †Kvb jv‡fi Dci AvqKi Aa¨v‡`k Abyhvqx Ki w`‡Z nq|
- ‡h †Kvb jvf‡K Avq ‡evSv‡bv nq|
- e¨emvq †_‡K AvnwiZ jvf‡K ‡evSv‡bv nq|
- evsjv‡`‡ki Af¨šÍ‡i †Kvb Avq‡K ‡evSv‡bv n‡”Q|
(L) AvqKi Aa¨v‡`k 1984 Gi Section 44 Gi subsection (4) Gi clause (b)-†Z miKvi
“Societies Registration Act. 1860, Trusts Act. 1882 ev Voluntary Social
Welfare Agencies (Registration & Control) Ordinance, 1961 Gi Aax‡b
wbewÜZ †¯^”Qv‡mex cÖwZôvb ev GbwRI-Gi Micro Credit Kvh©µg n‡Z AwR©Z mvwf©m PvR©
DØ„Ë Avq‡K D³ Ordinance Gi Aax‡b cÖ‡`q AvqKi n‡Z Ae¨vnwZ cÖ`vb Kiv K‡i‡Q|
(M) AvqKi Aa¨v‡`‡ki 75 aviv ms‡kvab K‡i GbwRI welqK e¨y‡iv‡Z wbewÜZ mKj GbwRIÕi
AvqKi wiUvb© `vwLj eva¨Zvg~jK Kiv n‡q‡Q|
‡K AvqKi cÖ`vb Ki‡eb t
-wbw`©ó Av‡qi e¨w³, †Kv¤úvbx Ges cÖwZôvb miKvi KZ©„K wba©vwiZ nv‡i mswk ó Ki e‡l©i Rb¨
AvqKi cÖ`vb K‡i _v‡Kb|
AvqKi wiUvY© wK t
AvqKi wiUvY© n‡jv miKvi KZ©„K wba©vwiZ GKwU KvVv‡gv e× dig hvi g‡a¨ Ki`vZv wbw`©ó Avq
e‡l© Zuvi Avq-e¨q, m¤ú` I `v‡qi Z_¨ wj‡L AvqKi Awd‡m `vwLj K‡ib|
AvqKi wiUvY© Kviv †`‡eb t
e¨w³ Ki`vZvi Avq hw` eQ‡i GK j¶ 80 nvRvi UvKvi †ekx nq Zv‡K AvqKi wiUvY© w`‡Z
-n‡e| gwnjv Ki`vZv, 65 eQi ev Z`~a¶© eq‡mi mswk ó mKj Ki`vZvi Avq hw` `yB j¶
UvKvi †ekx nq Ges cÖwZeÜxi Avq hw` `yB j¶ 50 nvRvi UvKvi †ekx nq Z‡e Zv‡K AvqKi
w`‡Z n‡e|
AvqKi wiUvY© dig ‡Kv_vq cvIqv hv‡e t
AvqKi wiUvY© dig Ki mv‡K©jmn wewfbœ Ki Awd‡m webvg~‡j¨ cvIqv hv‡e| wiUvY© dig RvZxq
ivR¯^ †ev‡W©i I‡qe mvBU www.nbr-bd.org A_ev RIRA cÖK‡íi I‡qe mvBU
www.riraproject.org.bd ‡_‡K download Kiv hv‡e|

c„ôv - 85
AvqKi wiUvY© `vwL‡ji mgq t
e¨w³ †kªYxi Ki`vZvi †¶‡Î 1jv RyjvB †_‡K 30†k †m‡Þ¤î G mgqmxgvi g‡a¨ cÖwZ A_© eQ‡i
AvqKi wiUvY© `vwLj Ki‡Z nq| †Kv¤úvbxi †¶‡Î cieZ©x Avq erm‡i 15B RyjvB Zvwi‡Li g‡a¨
AvqKi wiUvY© `vwLj Ki‡Z n‡e|
AvqKi wiUvY© ‡Kv_vq `vwLj Ki‡Z n‡e t
cÖ‡Z¨K †kªYxi Ki`vZvi wiUvY© `vwL‡ji Rb¨ AvqKi mv‡K©j wVK Kiv Av‡Q| cy‡iv‡bv Ki`vZviv
Zuv‡ì eZ©gvb mv‡K©‡j wiUvY© †`‡eb| bZzb Ki`vZviv Zuv‡ì bvg, PvKzix¯’j ev eëmv cÖwZôv‡bi
wVKvbvi wfwË‡Z wba©vwiZ mv‡K©‡j wUAvBGb (TIN) digmn AvqKi wiUvY© `vwLj Ki‡eb|
Ki`vZviv cÖ‡qvR‡b KvQvKvwQ AvqKi Awdm ev Ki civgk© †K›`ª †_‡K AvqKi wiUvY© `vwLj Kivi
mv‡K©j m¤ú‡K© Rvb‡Z cvi‡eb|
AvqKi wiUvY© `vwLj bv Kwi‡j Rwigvbv t
mgqgZ wiUvY© `vwLj bv Ki‡j GKKvjxb 1,000/- UvKv Ges mgq †kl nIqvi ci cieZ©x
cÖwZw`‡bi e¨_©Zvi Rb¨ 50/- UvKv nv‡i Rwigvbv Kivi wbqg i‡q‡Q|
wiUv‡Y©i mv‡_ †h mKj WKz‡g›U `vwLj Ki‡Z n‡e t
wewfbœ Dr†mi Av‡qi ¯^c‡¶ †h mKj WKz‡g›Um& `vwLj Ki‡Z n‡e Av‡qi LvZIqvix †m¸‡jvi
GKwU ZvwjKv wb‡gœ †`qv n‡jvt
‡eZb LvZ t
(K) †eZb weeiYx ;
(L) e¨vsK G¨vKvD›U _vK‡j e¨vsK weeiYx ev e¨vsK mvwU©wd‡KU ;
(M) Rxeb exgvi wcÖwgqvg `vex Kiv n‡j wcÖwgqvg Rgvi iwk‡ì Kwc|
wbivcËv Rvgvb‡Zi my` LvZ t
(K) eÛ ev wW‡eÂvi †h eQ‡i †Kbv nq †m eQ‡i eÛ ev wW‡eÂv‡ii Kwc ;
(L) my` Avq _vK‡j my` cÖ`vbKvix KZ©„c‡¶i cÖZ¨qbcÎ ;
(M) e¨vsK ev cÖwZôvwbK FY wb‡q eÛ ev wW‡eÂvi †Kbv n‡q _vK‡j F‡Yi my‡ì mg_©‡b e¨vsK
mvwU©wd‡KU/e¨vsK weeiYx ev cÖvwZôvwbK cÖZ¨qbcÎ|
M„n m¤úwË LvZ t
(K) evox fvovi mg_©‡b fvovi Pzw³bvgv (hw` _v‡K) Ges fvovi iwk‡ì Kwc ;
(L) †cŠi Ki, wmwU K‡c©v‡ikb Ki, f~wg ivR¯^ cÖ`v‡bi mg_©‡b iwk‡ì Kwc ;
(M) e¨vsK F‡Yi gva¨‡g evox †Kbv ev wbg©vY Kiv n‡q _vK‡j F‡Yi my‡ì mg_©‡b e¨vsK
mvwU©wd‡KU ;

c„ôv - 86
(N) M„n m¤úwË exgvK…Z n‡j exgvi wcÖwgqv‡gi iwk‡ì Kwc|
eëmv ev †ckv LvZ t
(K) eëmvq cÖwZôvb I GbwRI Gi †¶‡Î ICAB Aby‡gvw`Z Chartered Accountants
Firm KZ©„K wbixw¶Z AwWU cÖwZ‡e`b hv‡Z DØ„ËcÎ, Avq-e¨q weeiYx I Ab¨vb¨ Z_¨
ms‡hvwRZ _vK‡e|
Askx`vix dv‡g©i Avq t
(K) dv‡g©i Avq-e¨‡qi weeiYx cÖ‡qvRb gZ wbixw¶Z|
‡Kv¤úvbxi ‡¶‡Î t
(K) ICAB KZ©„K Aby‡gvw`Z Chartered Accountants PvU©vW© G¨vKvD›U¨v›U KZ©„K
wbixw¶Z wnmve weeiYx|
g~jabx gybvdv t
(K) ¯’vei m¤úwË weµ‡qi `wj‡ji Kwc ;
(L) Dr†m AvqKi Rgv n‡j Zvi Pvjbv/†c-AW©v‡ii d‡UvKwc|
Ab¨vb¨ Dr†mi Av‡qi LvZ t
[
(K) jf¨vsk Lv‡Z Avq _vK‡j wWwf‡W›U Iqv‡i‡›Ui Kwc ev mvwU©wd‡KU ;
(L) mÂqcÎ n‡Z my` Avq _vK‡j mÂqcÎ fv½v‡bvi mgq †bqv mvwU©wd‡K‡Ui Kwc ;
(M) e¨vsK my` Avq _vK‡j e¨vsK weeiYx/mvwU©wd‡KU ;
(N) Ab¨ †h †Kvb Av‡qi Dr†mi Rb¨ cÖvmw½K KvMRcÎ |
AvqKi cwi‡kva (Dr†m Ki KZ©b mn) t
(K) Ki cwi‡kv‡ai mg_©‡b Pvjv‡bi Kwc, †c-AW©vi/e¨vsK WªvdU/GKvD›U †cqx †P‡Ki Kwc ;
(L) Dr†m AvqKi cwi‡kva Kiv n‡j Ki KZ©bKvix KZ©„c‡¶i cÖZ¨qbcÎ|
AvqK‡ii nvi t
(K) e¨w³-Ki`vZvi †¶‡Î AvqK‡ii nvi
Incoeme Tax ordinance 1984 Gi Section-2(46) G msÁvwqZ e¨w³M‡Yi
(person) ‡gvU Av‡qi Dci AvqK‡ii nvi wbgœiƒc t
‡gvU Avq nvi (%)
cÖ_g 200,000/- UvKv ch©š— †gvU Av‡qi Dci k~b¨
cieZ©x 300,000/- UvKv ch©š— †gvU Av‡qi Dci 10%

c„ôv - 87
Aewkó †gvU Av‡qi Dci 25%
NGO Gi †¶‡Î I Dc‡iv³ AvqKi cÖ`v‡bi nvi cÖ‡hvR¨ n‡e| Z‡e NGO ‡ì AvqKi
wiUvY© ˆZixi mgq Zv‡ì Ab¨vb¨ cÖK‡íi jvf-†jvKmvb mgš^q K‡i AvqKi wiUvY© `vwLj Ki‡Z
n‡e|
Z‡e,
 -gwnjv Ki`vZv Ges 65 ermi ev Z`~a¶© eq‡mi mswk ó mKj Ki`vZvi Kigy³ Av‡qi
mxgv n‡e 200,000/- UvKv| GQvov cÖwZeÜx Ki`vZvi Kigy³ Av‡qi mxgv n‡e
250,000/- UvKv|
 b~¨bZg K‡ii cwigvY †Kvb fv‡eB 3,000/- UvKvi K‡g n‡e bv| †Kvb Ki`vZvi
wewb‡qvM †iqvZ cÖ`v‡bi ci cÖ‡`q K‡ii cwigvY 3,000/- UvKvi Kg ev FYvZ¥K
n‡jI D³ Ki`vZv‡K b~¨bZg 3,000/- AvqKi cwi‡kva Ki‡Z n‡e|
mviPvR© Av‡ivc t
A_© AvBb 2011 Gi gva¨‡g e¨w³ Ki`vZv‡ì †¶‡Î cÖ‡`q AvqK‡ii Dci 10% nv‡i mviPvR©
Av‡iv‡ci weavb Kiv n‡q‡Q| AvqKi wiUv‡Y©i mv‡_ `vwLjK…Z cwim¤ú` I `vq weeiYx‡Z
cÖ`wk©Z bxU m¤ú‡ì cwigvb 2 (`yB) †KvwU UvKvi D‡×© n‡jB †Kej cÖ‡`q K‡ii Dci G
mviPvR© Av‡ivwcZ n‡e|
‡Kv¤úvbxi †¶‡Î AvqK‡ii nvi t
‡Kv¤úvbx, ¯’vbxq KZ©„c¶ Ges †h mKj Ki`vZv hv‡ì †¶‡Î Income Tax Oridinance
1984 Abyhvqx m‡e©v”P nv‡i (at the maximum rate) AvqKi Av‡ivwcZ nq Zv wbgœiƒct
‡Kv¤úvbxi aiY Ki nvi gš—e¨
bb-cvewjKwj †Uª‡WW †Kv¤úvbx 37.5%
cvewjKwj †Uª‡WW †Kv¤úvbx (÷K G·‡P‡Ä
ZvwjKvfy³ †Kv¤úvbx)
27.5% kZ©t
10% Gi Kg jf¨vsk w`‡j Ki
nvi 37.5% ;
20% ev †ekx jf¨vsk w`‡j Ki
nvi 24.75%|
e¨vsK, exgv, A_©jMœxKvix cÖwZôvb 42.5%
wmMv‡iU cÖ¯‘ZKvix †Kv¤úvbx 42.5% cvewjKwj †Uª‡WW †Kv¤úvbx n‡j
Ki nvi 35%
‡gvevBj †dvb Acv‡iUi †Kv¤úvbx 45% 10% †kqvi cuywRevRv‡i n¯—
vš—i Kiv n‡j Ki nvi 35%
‡Kv¤úvbx KZ©„K cÖvß jf¨vsk Avq 20%
Awbevmx e¨w³i Kinvi t

c„ôv - 88
evsjv‡`kx bq Ggb Awbevmx e¨w³‡ì Ki nvi 25%| Z‡e evsjv‡`kx Awbevmx n‡j Zv‡ì
Av‡qi †¶‡Î mvaviY nv‡i 0%, 10%, 15%, 20%, 25%) Ki cÖ‡`q n‡e|
AvqKi AvB‡b wK ai‡bi Avq wn‡m‡e Avb‡Z n‡e A_©vr Av‡qi LvZmg~n t
AvqKi Aa¨v‡`‡ki aviv-20 †gvZv‡eK AvqKi av‡h©ï Rb¨ Ges †gvU Avq wbY©‡qi Rb¨ mKj
Avq‡K wb‡gœ ewY©Z Lv‡Z wef³ K‡i wn‡me Ki‡Z n‡e, h_v t
(K) †eZb Lv‡Z Avq (aviv-21)
(L) wmwKDwiwUi Dci my` (aviv 22, 23)
(M) M„n m¤úwË n‡Z Avq (aviv 24, 25)
(N) K…wl Lv‡Z Avq (aviv 26, 27)
(O) eëmv I †ckv n‡Z Avq (aviv 28, 29)
(P) g~jabx Avq (aviv 31, 32)
(Q) Ab¨vb¨ my‡` Avq (aviv 33)
 Avq ermi (Income Year) Ges avh©K…Z ermi (Assesment Year) MYbv Kiv LyeB
¸i“Z¡c~Y© f~wgKv iv‡L|
 AvqKi GKwU mivmwi Ki (Direct Tax)
Drm n‡Z Ki KZ©‡bi LvZmg~n wb‡gœ Zz‡j aiv n‡jv t
‡eZbvw` Lv‡Zi AvIZvq †kªYxe× Avq
(aviv-50)
-K) Ki`vZvi mswk ó erm‡ii cÖv°wjZ †gvU Av‡qi Dci
H erm‡ii cÖ‡hvR¨ Ki nvi Abyhvqx cÖ‡`q K‡ii Mo nv‡i|
L) evsjv‡`kx bq Ggb Awbevmx‡ì †¶‡Î 25%|
wVKv`vi I mieivnKvix‡ì cwi‡kva
(aviv52/ wewa-16)
K) 2 j¶ UvKv ch©š— k~b¨
L) 2 j¶ UvKvi †ekx †_‡K 5 j¶ UvKv ch©š— 1%
M) 5 j¶ UvKvi †ekx †_‡K 15 j¶ UvKv ch©š— 2.5%
N) 15 j¶ UvKvi †ekx †_‡K 25 j¶ UvKv ch©š— 3.5%
O) 25 j¶ UvKvi †ekx †_‡K 3 †KvwU UvKv ch©š— 4%
P) 3 †KvwU UvKvi Dc‡i 5%
Q) †Zj evRviRvZKvix †Kv¤úvbx KZ©„K †Zj mieiv‡ni
†¶‡Î-
- 2 j¶ UvKv ch©š— k~Y¨
- 2 j¶ UvKvi †ekx †_‡K 15 j¶ UvKv ch©š—
0.75%|
Bb‡Ww›Us Kwgkb/wkwcs G‡RwÝ Kwgkb
(aviv-52/wewa-17)
K) Bb‡Ww›Us Kwgk‡bi Dci 7.5% nv‡i|
L) wkwcs G‡RwÝ Kwgk‡bi Dci 5% nv‡i|
†ckv ev KvwiMwi †mev cÖ`v‡bi wd (aviv-
52G)
K) Wv³vi‡ì †mev cÖ`v‡bi wd Gi Dci 10% nv‡i|
L) iq¨vjwUmn cÖhyw³MZ wd Gi Dci 10% nv‡i|
M) weÁvcbx ms¯’vi †¶‡Î cÖ‡`q Kwgk‡bi Dci Ges
Ab¨vb¨ cÖ‡`q †ckvMZ wd Gi Dci 10% nv‡i|

c„ôv - 89
w÷wfWwis G‡RwÝ I wmwKDwiwU mvwf©m ‡K
cÖ‡`q wd (aviv-52GG)
10% nv‡i|
wm GÛ Gd G‡RwÝ‡K cÖ‡`q wd (aviv-
52GGG)
10% nv‡i|
wmMv‡iU Drcv`bKvixi wbKU †_‡K
wmMv‡iU Drcv`‡bi Rb¨ e¨vÛ †iv‡ji
g~‡jï Dci (aviv-52we)
60% nv‡i|
miKvi KZ©„K ûKzg `Lj m¤úwËi eve`
cÖ‡`q ¶wZc~iY (aviv-52wm)
wmwU K‡cv©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †ev‡W©i g‡a¨ n‡j
2% nv‡i| Ab¨¯’v‡b 1% nv‡i|
mÂqc‡Îi Dci my` (aviv-52wW) ‡h †Kvb cwigvY my` cÖvwßi Dci 5% nv‡i|
‡cbk‡bi mÂqcÎ I cwievi mÂqc‡Îi gybvdvi Dci
Dr†m Ki KZ©b cÖ‡hvR¨ bq| GQvov, Aby‡gvw`Z
mycviG¨vby‡qkb dvÛ, †cbkb dvÛ, MÖvPz¨BwU dvÛ, ¯^xK…Z
fwel¨r Znwe‡ji †¶‡Î GwU cÖ‡hvR¨ n‡e bv|
B‡Ui fvUv cwiPvjbv (aviv-52Gd) K) GK †mKkb Drcv`b ¶gZv m¤úbœ BU fvUvi Rb¨-
30,000/- UvKv|
L) †ò †mKkb Drcv`b ¶gZv m¤úbœ BU fvUvi Rb¨-
45,000/- UvKv|
M) `yB †mKkb Drcv`b ¶gZv m¤úbœ BU fvUvi Rb¨-
60,000/- UvKv|
FYc‡Îi (Gjwm) Kwgkb (aviv-521) 5% nv‡i|
†UªW jvB‡mÝ Bmÿ ev bevqb (aviv-52†K) cÖ‡Z¨K †UªW jvB‡m‡Ýi Rb¨ 500/- UvKv|
‡d«BU diIq©vWvi G‡RwÝ Kwgkb (aviv-
52Gg)
15% nv‡i|
Avg`vwbKviK (aviv-53/wewa 17G) 5% nv‡i|
M„n m¤úwË (aviv-53G/wewa-17 we) K) gvwmK fvovi cwigvY 20,000/- UvKv ch©š— - k~b¨|
L) gvwmK fvovi cwigvY 20,000/- UvKvi †ekx †_‡K
40,000/- UvKv ch©š— - 30%|
M) gvwmK fvovi cwigvY 40,000/- UvKvi AwaK n‡j-
5%|
‡kqvi evRv‡ii m`m¨ (aviv-53wewewe) ÷K G·‡PÄ m`m¨ KZ©„K †kqvi, wW‡eÂvi, wgDPÿqvj dvÛ,
eÛ ev wmwKDwiwUR BZ¨vw` µq-weµ‡qi †gvU g~‡jï Dci
0.10% nv‡i|
miKvix wbjv‡g `ªe¨vw` weµq ev m¤úwË
weµq (aviv-53wm/wewa-17wW)
5% nv‡i|
Kwgkb, wWmKvD›U ev wdm (aviv-53B) 10% nv‡i|
e¨vs‡Ki mÂqx AvgvbZ ev ¯’vqx Avgvb‡Zi
my` (aviv-53Gd)
10% nv‡i|
wi‡qj G‡÷U Ges f~wg DbœqbKvixi eëmv
(aviv-53GdGd(G)
K) XvKvi ¸jkvb g‡Wj UvDb, ebvbx, evwiaviv,
wWIGBPGm, avbgwÛ, jvjgvwUqv, DËiv, emyÜiv, gwZwSj,
w`jKzkv, XvKv K¨v›Ub‡g›U I KviIqvb evRvi Ges PÆMÖv‡gi
Lyjkx, AvMÖvev` I cuvPjvBk GjvKvi Rb¨ cÖwZ eM©wgUvi
2,000/- UvKv|

c„ôv - 90
L) Ab¨vb¨ mKj GjvKvi Rb¨ cÖwZ eM©wgUvi 800/- UvKv|
G QvovI †m‡Þ¤î 1, 2009 n‡Z wmwU K‡c©v‡ikb,
†cŠimfv ev K¨v›Ub‡g›U †ev‡W©i g‡a¨ Aew¯’Z GjvKvq
Deed Value Gi 2% nv‡i Ges Ab¨vb¨ GjvKvq 1%
nv‡i|
exgv Kwgkb (aviv-53wR) cÖ‡`q Kwgk‡bi Dci 5% nv‡i|
mvaviYexgv†Kv¤úvbximv‡f©qvi(aviv-53wRwR) 15% nv‡i|
m¤úwË n¯ÍvšÍi (aviv53GBP) K) XvKv, bvivqbMÄ, MvRxcyi, wPUvMs †W‡fjc‡g›U
A_wiwU, ivRkvnx †W‡fjc‡g›U A_wiwU, †h †Kvb wmwU
K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †ev‡W©i Af¨š—‡i
Aew¯’Z m¤úwËi †¶‡Î 31 AvM÷, 2009 ch©š— `wjj
g~‡jï Dci 5% nv‡i Ges 1jv †m‡Þ¤î, 2009 †_‡K 2%
nv‡i|
L) wmwU K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †ev‡W©i evB‡i
Aew¯’Z m¤úwËi †¶‡Î 1jv †m‡Þ¤î, 2009 †_‡K 1%
nv‡i|
†cv÷ Awdm I e¨vsK mÂq wnmv‡ei my`
(aviv-53AvB)
my‡ì cwigvY wbwe©‡k‡l cÖvwßi Dci 10% nv‡i|
Lvwj Rwg ev c¨v›U, hš¿cvwZ, Awdm fvov
g~j¨ (aviv-53†R/wewa 17 wewe)
K) gvwmK fvovi cwigvY 15,000/- UvKv ch©š— - k~b¨|
L) gvwmK fvovi cwigvY 15001/- UvKv †_‡K 30,000/-
UvKv ch©š— 3%|
M) gvwmK fvovi cwigvY 30,000/- UvKvi D‡×© - 5%|
msev`cÎ, mvgwqKx ev †emiKvix
†Uwjwfkb P¨v‡b‡j cÖPvwiZ weÁvcb wej
(aviv-53†K)
3% nv‡i|
jUvix (aviv-55) 20% nv‡i|
Awbevmx e¨w³i Avq (aviv 56) 25% nv‡i|
Dc‡iv³ AvqK‡ii nvi evrmwiK ev‡R‡Ui mwnZ cÖewZ©Z Income Tax Ordinance Øviv
cwieZ©b‡hvM¨|
Value added Tax (VAT) / g~j¨ ms‡hvRb Ki (g~mK)
g~j¨ ms‡hvRb Ki (g~mK) n‡”Q evsjv‡`k mieivnK…Z cY¨ ev †mevi Dci GKUv Ki| AvBb Øviv ev
Ab¨ †Kvbfv‡e Ae¨vnwZcÖvß cY¨ ev †mev e¨ZxZ evsjv‡`‡k Drcvw`Z; mieivnK…Z ev Avg`vbxK…Z mKj
cY¨ I †mevi Dci g~mK cÖ‡hvR¨|
g~j¨ ms‡hvRb K‡ii Av`k© nvi n‡”Q 15%| †Kvb cY¨ ev †mev mywbw`©ófv‡e g~mK †_‡K Ae¨vnwZcÖvß bv
n‡q _vK‡j; †Kvb wbew×Z e¨w³ KZ©„K wewµZ mKj cY¨ I †mevi †¶‡Î GB nv‡i f¨vU/g~mK cÖ‡hvR¨|
†h me cY¨ ev †mevi †¶‡Î Av`k© nv‡i f¨vU cÖ‡hvRb¨ bq, †m¸‡jvi †¶‡Î nq k~b¨ nvi cÖ‡hvR¨, bq †Zv
†m¸‡jv Ae¨vnwZcÖvß|
wbgœewY©Z cÖwZôvbmg~‡ni Dci g~mK Dr‡m KZ©b Kivi `vwqZ¡ Awc©Z Av‡Q (wewa-18K)t

c„ôv - 91
1) miKvwi cÖwZôvb; 2) AvavmiKvwi cÖwZôvb; 3) ¯^vqZ¡kvwmZ cÖwZôvb; 4) GbwRI; 5) e¨vsK; 6)
exgv; 7) Avw_©K cÖwZôvb; 8) wjwg‡UW †Kv¤úvbx Ges 9) wk¶v cÖwZôvb|
wbgœewY©Z †¶Îmg~‡n g~mK Dr‡m KZ©b Ki‡Z n‡e t
evsjv‡`k miKv‡ii 2012-2013 A_© eQ‡ii Rb¨ cÖwYZ ev‡RU Abymv‡i wb‡gœi ZvwjKvq ewY©Z
-†mevmg~n MÖn‡Yi †¶‡Î, Dnvi wecix‡Z D‡j wLZ nv‡i, †mev MÖnYKvix ev g~j¨ cwi‡kvaKvix KZ©„K
g~mK Dr†m KZ©b Ki‡Z n‡e| GB weavb 1jv RyjvB 2012 n‡Z Kvh©Ki n‡e|
gymK KZ©‡bi nvi
µwgK ‡mevi †KvW †mev cÖ`vbKvix eZ©gvb nvi c~e©eZ©x nvi
01.
Gm 024.00
K) AvmevecÎ cÖ¯‘ZKvix 6% 6%
L) AvmevecÎ weµqKvix 4% 3%
02. Gm 032.00 Kbmvj‡UÝx dvg© I mycvifvBRix dvg© 15% 4.5%
03. Gm 034.00 AwWU GÛ GKvDw›Us dvg© 15% 4.5%
04. Gm 040.00 wmwKDwiwU mvwf©m 15% 4.5%
05. Gm 045.00 AvBb civgk©K 15% 4.5%
06. Gm 049.00 fvovq hvbevnb mieivnKvix ms¯’v (U¨vw· K¨ve
e¨wZZ)
15% 4.5%
07. Gm 060.00 wbjvgK…Z c‡Yï we‡µZv 4% 3%
08. Gm 065.00 feb †g‡S I A½b cwi¯‹vi/i¶Yv‡e¶bKvix ms¯’v 15% 2.25%
09 Gm 071.00 Abyôvb Av‡qvRK 15% 4.5%
10. Gm 072.00 gvbe m¤ú` mieivn ev eë¯’vcbv cÖwZôvb 15% 4.5%
Dc‡iv³ g~j¨ ms‡hvR‡bi nvi evrmwiK ev‡R‡Ui mwnZ cÖewZ©Z VAT Act Øviv cwieZ©b‡hvM¨|
wb‡gœ †fU KZ©‡mi wKQz D`vniY †Ìqv njt
1| AvmevecÎ cÖ¯‘ZKvix g~j¨ $ 2,500 KZ©b‡hvM¨ †fU 6% $ 150
2| AvmevecÎ weµqKvix g~j¨ $ 1,500 KZ©b‡hvM¨ †fU 4% $ 60
3| Consultancy & supervisory firm g~j¨ $ 10,000 KZ©b‡hvM¨ †fU 15% $ 1500
4| Audit & accounting firm g~j¨ $ 20,000 KZ©b‡hvM¨ †fU 15% $ 3,000

c„ôv - 92
Awa‡ekb : 17
AvBb, bxwZgvjv I Avš—R©vwZK wnmvegvb I wbix¶vi Av`k©
ICAB KZ©„K M„nxZ AvšÍR©vwZK wnmvegvb I wbix¶vi Av`k© t
wnmve weÁv‡bi Av`k© t
wnmve weÁv‡bi Av`k© n‡”Q RvZxq Ges Avš—R©vwZK wnmve cÖwZôvb (Accounting Body) KZ©„K
Zv‡ì m`m¨‡ì wewfbœ wel‡q wb‡`©kbv cÖ`v‡bi Rb¨ BmÿK…Z wnmve bxwZgvjv Ges PP©vi Av`k© I gvb
hvi Øviv Avw_©K weeiYx Ges Ab¨vb¨ cÖ_v ˆZix Kiv nq| MZ wZbhyM a‡i wewfbœ †`‡ki wnmve bxwZgvjvi
g‡a¨ cv_©K¨ wb‡q M‡elYv n‡q Avm‡Q GB cv_©K¨¸‡jv n«vm Kivi Rb¨ AvšÍR©vwZK wePvi eë¯’vi wbKU
MZ wZbhyM a‡i `vwe D¯’vwcZ n‡q Avm‡Q|
Avš—R©vwZK wnmve Av`k© †evW© (IASB formerly IASC) wewfbœ †`‡ki wnmve PP©vi cv_©K¨ n«vm
Kivi Rb¨ Av`k© cÖYqb KZ©„c¶ wnmv‡e 1973 mv‡j cÖwZwôZ n‡qwQj, IASC Gi D‡Ïk¨ mgyn t
 wnmve Av`k© Abyhvqx Avw_©K weeiYx cÖ¯‘Z Ges wek¦e¨vcx Zv‡ì MÖnY †hvM¨Zv m„wó Ges PP©vi
Rb¨ D³ Av`k© mgyn cÖwZôv I cÖPvi Kiv;
 Avw_©K weeiYx m¤úwK©Z cÖwµqv¸‡jv DbœwZKivi Rb¨ KvR Kiv
70 wU †`‡ki 90 Rb †ckvRxwe wb‡q IASC MwVZ| GLb ch©š— IASB 45 ev Z‡ZvwaK Av`k© Bmÿ
K‡i‡Q hv Zv‡ì m`m¨KZ©„K M„nxZ| IASC Abymv‡i m`mïv IASC Gi Kv‡R Zv‡ì wb‡R‡ì †`‡ki
wnmv‡e Av‡`k cÖYq‡Y mnvqZv K‡i hv IASC KZ…©K Aby‡gvw`Z| GUv cÖZ¨vkv Kiv nq †h, Avš—R©vwZK
wnmve Av`k©¸‡jv MÖn‡bi gva¨‡g Dbœqbkxj †`k¸‡jv Zv‡ì wnmve c×wZi gvb DbœZ Ki‡Z cvi‡e hv‡Z
Zv‡ì we‡klvwqZ Avw_©K Z‡_ï Pvwn`v m‡š—vlRbK n‡e|
wbix¶vi Av`k© mgyn t
Avš—R©vwZK wnmvei¶K †dWv‡ikb wnmve weÁvb †ckvi GKwU wek¦e¨vcx msMVb/cÖwZôvb hv 1977
mv‡j cÖwZwôZ n‡qwQj| Bnvi j¶¨ nj D”P¸b m¤úbœ Av`k© cÖwZôv Ges cÖeZ©‡bi gva¨‡g wnmve †ckv‡K
kw³kvjx Kiv Ges kw³kvjx Avš—R©vwZK A_©bxwZi Dbœq‡bi Ae`vb ivLv|
IFAC we‡k¦i wewfbœ As‡ki 159 Rb m`m¨ wb‡q MwVZ, hviv wk¶v, wkí, evwYR¨ Ges cvewjK †m±‡ii
2.5 wgwjqb wnmvei¶‡Ki cÖwZwbwaZ¡ Ki‡Q|
Avš—R©vwZK wbix¶v Ges wbðqZv Av`k© †evW© n‡”Q IFAC Gi ÷¨vwÛs KwgwU| IADC Avš—R©vwZK
wbix¶v Av`k© mgyn Bmÿ K‡i hv Avw_©K weeiYx wbix¶vq AbymiY Kiv nq|
ICAB Gi f~wgKv t

c„ôv - 93
ICAB n‡”Q evsjv‡`‡ki Av`k© cÖwZôvb| hv wnmve wbqš¿‡Yi IASB Ges IAFSB Abymv‡i wnmve
Ges wbix¶v Av`k© MÖnY K‡i|
wnmve Av`k© mgy‡ni mgš^q mvab t
Avš—R©vwZK m¤cÖ`vq mviv we‡k¦i wnmve Av`k© mgy‡ni mgš^q mva‡bi Rb¨ ¯^xK…Z n‡q‡Q|
wnmve Av`k©mgy‡ni mgš^q mvab wK ?
wnmve Av`k© mgš^q n‡”Q avivevwnKfv‡e me©Rb¯^xK…Z wnmve weÁvb bxwZgvjv cÖwZôv Ges
Avš—R©vwZKfv‡e †m¸‡jvi m‡e©v”P PP©v Kivi avivevwnK cÖwµqv hv Af¨š—ixY Ae¯’vi mv‡_ m½wZ †i‡L
mg‡qvc‡hvMx ms‡kvab Kiv nq|
mgš^qmva‡bi cÖ‡qvRbxqZv t
Avš—R©vwZK wewb‡qvM Ges FY MÖnY Ges eëmvq evwY‡Rï wek¦vq‡bi Rb¨ mgš^q mvab cÖ‡qvRb|
mgš^q mva‡bi wKQy DcKvwiZv wb‡gœ †`qv n‡jv t
 Bnv wbf©i‡hvM¨ Ges D”P¸Y m¤úbœ m¤úbœ Avw_©K wi‡cvwU©s Ges cÖ_v wbwðZ K‡i;
 ‡¶Îwe‡k‡l Bnv †`‡ki A_©‰bwZK Ges Avw_©K Dbœq‡b Ges mivmwi ê‡`wkK wewb‡qvM mnvqK
wn‡m‡e we‡ewPZ nq|
 Bnv eûRvwZK †Kv¤úvbx¸‡jv‡K c×wZMZ ch©v‡jvPbv Ges g~j¨vq‡b m¶g K‡i| hv‡ì wewfbœ
†`‡k mn‡hvMx Av‡Q †hLv‡b cÖ‡Z¨‡K Zv‡ì wbR¯^ GAAP cÖwZôv K‡i|
 Bnv GKwU †Kv¤úvbxi ¯’vbxq Ges ê‡`wkK Kvh©µg/`¶Zvi Zzjbv K‡i|
 Bnv GKwU †Kv¤úvbxi Avš—R©vwZK K…wZZ¡ (Performance) †hvM K‡i|
 Bnv mg‡¶Î ˆZix K‡i †hLv‡b †Kvb †`k Zvi GAAP Øviv myweav/Amyweav †fvM K‡i bv|
GbwRI Ges MFI KZ©„K Abymibxq BAS t
ICAB KZ©„K M„nxZ Avš—R©vwZK wnmve Av`k© (IAS) Ges Avš—R©vwZK wbix¶v Av`k© (ISA) ¸‡jv
g~jZt evsjv‡`k wnmve Av`k© (BAS) Ges evsjv‡`k wbix¶v Av`k© (BSA) bv‡g cwiwPZ| hwÌ GB
Av`k©¸‡jv cÖv_wgKfv‡e gybvdv‡fvMx cÖwZôvb RvZxq Ges Avš—R©vwZK cÖwZôvb¸‡jv Ges K‡c©v‡iU
nvDR¸‡jv MÖnY K‡i Z‡e NGO ¸‡jv Ges ¶z`ªFY cÖ`vbKvix cÖwZôvb¸‡jvI wKQy Av`k© MÖnY K‡i|
GbwRI Ges MFI KZ©„K AbymiY‡hvM¨ BAS t
01 BAS 1 Avw_©K weeiYx Dc¯’vcb
02 BAS 2 gRy`
03 BAS 7 bM` cÖevn weeiYx
04 BAS 12 AvqKi
05 BAS 16 ¯’vqx m¤úwË - AePq
06 BAS 18 Avq

c„ôv - 94
07 BAS 20 miKv‡ii Aby‡gvw`Z wnmve
08 BAS 23 avi ev †`bv LiP
09 BAS 30 e¨vsK Ges Ab¨vb¨ Avw_©K cÖwZôv‡bi Avw_©K weeiYxi aviYv
10 BAS 40 m¤úwËi wewb‡qvM

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