09 m%;sY;

fuu mdvu bf.kSfuka Tng"

² ySk jk fYaI l%uhg Kh jdßl .Kkh lsÍug
² ySk jk fYaI l%uhg Kh jdßlh § we;s úg fmd,S wkqmd;slh .Kkh
lsÍug
² je,a fmd,sh iïnkaO .eg¨ úi`§ug
yelshdj ,efnkq we;'
m%;sY; iïnkaOfhka Tn fuf;la W.;a úIh lreKq kej; u;la lr .ekSu i`oyd
my; § we;s wNHdifha fhfokak'
mqkÍlaIK wNHdih
1. m%;sY; .Kkh lrkak'
a. remsh,a 800ka 12% b. lsf,daógr 1 ka 8%
c. .%Eï 1 200ka 2.5% d. ,Sgr 2.5 ka 25%
2. remsh,a 500g ñ, § .;a w;a Trf,daiqjla remsh,a 600g úl=KQ fjf<kaol=g
,efnk ,dN m%;sY;h .Kkh lrkak'
3. remsh,a 8 000la 6%l jd¾Isl iq¿ fmd,S wkqmd;slhg Khg .;a mqoa.,hl=
jirlg f.úh hq;= fmd,sh .Kkh lrkak'
4. remsh,a 5 000la 10%l jd¾Isl iq¿ fmd,S wkqmd;slhla hgf;a Khg .;a
mqoa.,hl=g jir 2lg miq f.ùug isÿ jk uq¿ fmd,sh .Kkh lrkak'
5. 2%l udisl iq¿ fmd,S m%;sY;hla hgf;a remsh,a 10 000la Khg .;a iqksu,ag
udi 3lg miq Kfhka ksoyia ùug f.ùug isÿ jk uq¿ uqo, fldmuK o@

ye`Èkaùu
wm úiska tÈfkod Ôú;fha § lrkq ,nk úhoï mqkrdj¾;k úhoï iy m%d.aOk
úhoï jYfhka fldgia follg fjka l< yels h' kej; kej; oeÍug isÿ jk
úhoï mqkrdj¾;k úhoï f,i ye`Èkafõ' ksoiqka f,i" wdydrmdk" we`ÿïme,`ÿï"
fí;afya;a wdÈh ñ, § .ekSu yd úÿ,s ì,am;a wdÈh f.ùu i`oyd lrkq ,nk úhoï
mqkrdj¾;k úhoï f,i oelaúh yels h' kej; kej; oeÍug isÿ fkdjk úhoï
m%d.aOk úhoï f,i ye`Èkafõ' ksoiqka f,i" bvï" ksjdi" jdyk" hka;%iQ;% fyda
.DyNdKav ñ,g .ekSu i`oyd lrkq ,nk úhoï m%d.aOk úhoï f,i oelaúh
yels h' tjeks úhoï m%udKd;aul j úYd, jk neúka ta i`oyd wjYH uqo,a" uQ,H
wdh;khlska fyda ;ud fiajh lrk fiajd ia:dkfhka Kh uqo,la f,i ,nd .ekSu
fndfyda úg isÿ fõ'
fkdñf,a fnod yeÍu i`oyd h'
1
tfia ,nd .kakd Kh uqo,la tl jr wdmiq f.ùu idudkHfhka isÿ fkdflfrk
w;r" §¾> ld,hla ;=< udisl j fldgia jYfhka f.ùu isÿ lrkq ,efí' ;j o
tjeks Kh uqo,la ,nd .;a úg Kh uqo,g wu;r j fmd,shla o f.ùug o isÿ fõ'
udisl j f.ùug isÿ jk fmd,sfha yd Kh fldgfia tl;=j Kh jdßlhla f,i
ye`Èkafõ'
kuq;a we;eï wdh;k ;u wdh;kh u.ska ksIamdokh flfrk fyda f.kajd
fnodyefrk NdKavj, wf,úh jeä lr .ekSu i`oyd fmd,S rys; j Kh uqo,
muKla jdßl f,i f.ùug yels jk fia NdKav wf,ú lrk wjia:d o oelsh
yels h'
ksoiqk 1
.Dy NdKav ksIamdok iud.ula u.ska ksIamdokh flfrk remsh,a 30 000la jákd
,S w,audßhla fmd,S rys; udisl jdßl 12lska f.ùfï fldkafoaish u; wf,ú
lrkq ,efí' udisl j f.úh hq;= Kh jdßlh fldmuK o@
Kh jdßlhl jákdlu = re 30 000
12
= re 2 500

ksoiqk 2
rdcH wdh;khl fiajh lrk mqoa.,hl=g W;aij w;a;sldrï f,i
remsh,a 5 000l uqo,la ,ndfok w;r tu uqo, fmd,S rys; j udisl jdßl 10la
;=< f.jd ksu l< hq;= h' tu uqo, udisl j jegqfmka wvq lrkq ,nhs kï
udisl j jegqfmka wvq jk uqo, fldmuK o@
udisl j jegqfmka wvq jk uqo, = re 5 000
10
= re 500

9.1 ySk jk fYaI l%uh hgf;a fmd,sh .Kkh lsÍu
fmd,sh wh lr .kakd wjia:dj, § fmd,sh .Kkh flfrk l%u úúO fõ' ySk
jk fYaI l%uh hgf;a fmd,sh .Kkh lsÍu jvd;a iq,N l%uhls' ta ms<sn`o j úuid
n,uq'
udisl jdßl f,i wdmiq f.ùu i`oyd lsishï wdh;khlska Kh uqo,la .;a úg
fyda NdKavhl jákdlñka fldgila muKla uq,ska f.jd b;sß uqo, udisl jdßl
u.ska wdmiq f.ùfï fmdfrdkaÿj msg NdKav ñ, § f.k we;s úg" Kh uqo,g
wu;r j fmd,shla o f.ùug fndfyda úg isÿ fõ'
fuu l%uh hgf;a iEu udihla ;=< u Kh uqo,ska fldgila f.jkq ,nhs' fmd,sh
.Kkh lrkq ,nkafka f.ùug we;s Kh uqo, i`oyd h' tneúka f.ùug we;s Kh

2 fkdñf,a fnod yeÍu i`oyd h'

uqo, udia m;d wvq jk neúka fmd,sh o udia m;d .Kkh lrkq ,efí' tu ksid
fuu l%uhg fmd,sh .Kkh lsÍu" ySk jk fYaI l%uh hgf;a fmd,sh .Kkh
lsÍu f,i ye`Èkafõ' tfia .Kkh lsÍfuka miq" iEu udihlu tlu uqo,la
jdßlh f,i f.úh hq;= jk mßÈ udisl jdßlhl w.h fidhkq ,efí'
ySk jk fYaI l%uh hgf;a fmd,sh .Kkh flfrk wdldrh yd udisl jdßlhl
w.h fidhk wdldrh wjfndaO lr .ekSu i`oyd my; ksoiqka wOHhkh lrkak'
ksoiqk 1
úl%uisxy uy;d 24%l jd¾Isl fmd,shla wh flfrk nexl=jlska jHdmdßl Khla
f,i remsh,a 30 000l uqo,la f.k we;' tu Kh uqo, iudk udisl jdßl 6lska
f.jd ksu l< hq;= w;r" fmd,sh wh lrkq ,nkafka ySk jk fYaI l%uhg kï Tyq
úiska f.úh hq;= udisl jdßlhla fidhkak'
,ndf.k we;s Kh uqo, = re 30 000
fmd<sh rys; Kh jdßlhl w.h = re 30 000
6
= re 5 000
fuu l%uhg iEu udihl § u Kh fYaIh remsh,a 5 000 ne.ska wvq jk w;r"
fmd,sh wh lrkq ,nkafka b;sß jk Kh fYaIh i`oyd h'
wh flfrk jd¾Isl fmd,S wkqmd;slh = 24%
ta wkqj udisl fmd,S wkqmd;slh = 2%
m<uq udihg fmd,sh = re 30 000 2
100
= re 600
fojk udihg fmd,sh = re 25 000 2
100

= re 500

;=kajk udihg fmd,sh = re 20 000 2

100
= re 400

2
y;rjk udihg fmd,sh = re 15 000
100
= re 300

miajk udihg fmd,sh = re 10 000 2

100
= re 200
2
yhjk udihg fmd,sh = re 5 000
100
= re 100
fkdñf,a fnod yeÍu i`oyd h'
3
 ta wkqj f.úh hq;= uq¿ fmd,sh = re 600 + 500 + 400 + 300 + 200 + 100
= re 2 100
udi 6 wjidkfha f.úh hq;= uqo, = fmd,sh rys; Kh uqo, + fmd,sh
túg f.úh hq;= uq¿ uqo, = re 30 000 + 2 100
= re 32 100
. . . udisl jdßlhl w.h = re 32 100 . 6

.
= re 5 350

by; olajd we;s l%uhg fmd,sh .Kkh lsÍu i`oyd úYd, ld,hla jeh fõ' tu
ksid myiqfjka fmd,sh .Kkh lsÍu i`oyd my; oelafjk l%ufõoh i,ld n,uq'

uil § f.úh hq;= Kh fldgila i`oyd fmd,sh = re 5 000 2

100
= re 100
ta wkqj"
f.úh hq;= uq¿ fmd,sh = re 100 6 + 100 5 + 100 4 + 100 3 + 100 2 + 100 1
= re 100 (6 + 5 + 4 + 3 + 2 + 1)
= re 100 21
= re 2 100
fuys 21 hkq udi 6 ;-=< u f.ùug we;s Kh fldgia .Kfka ^remsh,a 5 000 fldgia
.Kfka& tl;=j fõ' th udi tall .Kk f,i y`ÿkajkq ,efí' ta wkqj"
udi tall .Kk = 6 + 5 + 4 + 3 + 2 + 1 = 21
tu w.hka iudka;r fY%aÎhl wkqhd; mo f,i ie,l+ úg tajdfha ftlHh
n (a + l) iQ;%h u.ska o .Kkh l< yels h'
2
6
túg" udi tall .Kk = (6 + 1)
2
= 3 7
= 21
jdßl .Kk
tkï" udi tall .Kk = ^jdßl .Kk + 1& u.ska ,nd .; yels h'
2
ta wkqj"
Kh f.úh hq;= udisl jdßl .Kk n kï

udi tall .Kk = n (n + 1) fõ'

2

4 fkdñf,a fnod yeÍu i`oyd h'

ksoiqk 2
w;amsg uqo,g remsh,a 25 000la jQ rEmjdyskS hka;%hla uq,ska remsh,a 7 000la f.jd
b;sßh jirla ;=< iudk udisl jdßl u.ska f.ùug ,nd.; yels h' Kh i`oyd
ySk jk fYaI l%uh hgf;a 18%l jd¾Isl fmd,shla wh lrkq ,nhs kï udisl
jdßlhla .Kkh lrkak'
rEmjdyskS hka;%fha jákdlu = re 25 000
m<uq j f.úh hq;= uqo, = re 7 000
∴ f.ùug we;s b;sß Kh uqo, = re 25 000 – 7 000
= re 18 000
Kh f.úh hq;= ld,h = udi 12
∴ uil § f.úh hq;= Kh fldgi = re 18 000 . 12

.
= re 1 500
udi tallhlg fmd,sh = re 1 500 18 1
100 12
= re 22.50
12
fmd,sh f.úh hq;= udi tall .Kk = (12 + 1)
2
= 6 13
= 78
∴ f.úh hq;= uq¿ fmd,sh = re 22.50 78
= re 1 755
∴ f.úh hq;= uq¿ uqo, = re 18 000 + 1 755
= re 19 755
∴ udisl jdßlhl jákdlu = re 19 755 . 12
.

= re 1 646.25

ksoiqk 3
fjf<`oi,l olakg ;snQ oekaùulska Wmqgd.;a fldgila my; oelafõ'

remsh,a 30 000la jákd frÈ fidaok hka;%hla uq,ska

remsh,a 5 000la f.jd b;sßh remsh,a 2 720 ne.ska jQ
iudk udisl jdßl 10lska f.ùug ,nd.kak'

Kh i`oyd fmd,sh .Kkh lr we;af;a ySk jk fYaI l%uhg kï" wh flfrk

jd¾Isl fmd,S wkqmd;slh .Kkh lrkak'
frÈ fidaok hka;%fha jákdlu = re 30 000
m<uq j f.úh hq;= uqo, = re 5 000
f.ùug we;s b;sß Kh uqo, = re 30 000 – 5 000
= re 25 000
fkdñf,a fnod yeÍu i`oyd h'
5
 udisl j f.úh hq;= Kh fldgi = re 25 000 . 10

.
= re 2 500
jdßl f,i f.úh hq;= uq¿ uqo, = re 2 720 10
= re 27 200
f.úh hq;= uq¿ fmd,sh = re 27 200 – 25 000
= re 2 200
10
udi tall .Kk = (10 + 1)
2
= 55
udi tallhlg fmd,sh = re 2 200 . 55

.
= re 40
wh flfrk jd¾Isl fmd,S wkqmd;slh = 40 100% 12
2 500
= 19.2%

9.1 wNHdih

1. i`oñKs 12%l jd¾Isl fmd,shla wh lrk nexl=jlska remsh,a 50 000l Kh

uqo,la .;a;d h' tu Kh uqo, iudk udisl jdßl 10lska f.jd ksu l< hq;= h'

(i) uil § f.jk Kh uqof,a fldgi fidhkak'

(ii) Kh fldgila i`oyd uilg f.úh hq;= fmd,sh fldmuK o@
(iii) fmd,S f.úh hq;= udi tall .Kk lSh o@
(iv) ySk jk fYaI l%uh hgf;a Kh uqo, i`oyd f.úh hq;= uq¿ fmd,sh
fidhkak'
(v) udisl jdßlhl w.h fidhkak'

2. rcfha fiajlhl=g ;u udisl jegqm fuka oi .=Khl uqo,la 3%l jd¾Isl

fmd,S wkqmd;slhla hgf;a Kh uqo,la f,i ,nd.; yels w;r" tu Kh uqo,
iudk udisl jdßl f,i jir 5la ;=< f.jd ksu l< hq;= h' ksu,af.a udisl
jegqm remsh,a 30 000la fõ'

(i) ksu,ag ,nd .; yels Kh uqo, fldmuK o@

(ii) Kh uqo, f.ùug § we;s ld,h udi lSh o@
(iii) Kh i`oyd fmd,sh wh lrkq ,nkafka ySk jk fYaI l%uhg kï f.úh
hq;= uq¿ fmd,sh .Kkh lrkak'
(iv) ySk jk fYaI l%uh hgf;a Kh mshùu i`oyd f.úh hq;= uq¿ uqo,
fidhkak'
(v) udisl jdßlhl w.h fidhkak'

6 fkdñf,a fnod yeÍu i`oyd h'

3. remsh,a 35 000la jákd lEu fïihla uq,ska remsh,a 5 000la f.jd b;sßh iudk
udisl jdßl 15lska f.jd ksu lsÍug ,nd .; yels h' Kh i`oyd 18%l
jd¾Isl fmd,shla wh flfrk w;r" fmd,sh .Kkh lrkq ,nkafka ySk jk
fYaI l%uhg fõ' f.úh hq;= Kh jdßlhl w.h fidhkak'

4. w;amsg uqo,g remsh,a 150 000la jQ h;=re meÈhla uq,ska remsh,a 30 000la f.jd
b;sßh 24%l jd¾Isl fmd,shla iu`. iudk udisl jdßlj,ska jir 2 l§ f.jd
ksu l< yels h' fmd,sh .Kkh lrkq ,nkafka ySk jk fYaI l%uhg kï
f.úh hq;= Kh jdßlhl w.h fidhkak'

5. l=ud¾ uy;d remsh,a 12 000l Kh uqo,la iudk udisl jdßl 6lska f.jd ksu
lsÍug ,nd f.k we;' udisl jdßlhl jákdlu remsh,a 2 500ls'

(i) udisl j f.úh hq;= Kh uqof,a fldgi fidhkak'

(ii) jdßl f,i f.úh hq;= uq¿ uqo, fidhkak'
(iii) f.úh hq;= uq¿ fmd,sh fidhkak'
(iv) udi tall .Kk fidhkak'
(v) udi tallhlg fmd,sh fidhkak'
(vi) jd¾Isl fmd,S wkqmd;slh fidhkak'
6. w;amsg uqo,g remsh,a 36 000la jQ YS;lrKhla uq,ska remsh,a 6 000la f.jd
b;sßh remsh,a 1 500 ne.ska iudk udisl jdßl 24lska f.jd ksu lsÍug ,nd.;
yels h' fmd,sh .Kkh lr we;af;a ySk jk fYaI l%uhg kï" wh lr we;s
jd¾Isl fmd,S wkqmd;slh fidhkak'
7. frÈ uyk hka;%hla w;amsg uqo,g remsh,a 23 000lg úlsfKa' jdßl f,i
f.ùfï l%uhg m<uq j remsh,a 5 000la f.jd b;sßh remsh,a 2 000 ne.ska iudk
udisl jdßl 10lska f.jd ksu lsÍug o by; hka;%h ñ, § .; yels h' Kh
i`oyd fmd,sh .Kkh lrkq ,nkafka ySk jk fYaI l%uhg kï" wh flfrk
jd¾Isl iq¿ fmd,S wkqmd;slh fidhkak'

9.2 je,a fmd,sh

Kh uqo,la fyda ;ekam;a uqo,la i`oyd fmd,sh .Kkh lrk ;j;a l%uhla f,i
je,a fmd,S l%uh ye`Èkaùug yels h' fuu l%uh hgf;a fmd,sh .Kkh flfrk
wdldrh ksoiqkla weiqfrka úuid n,uq'
10%l jd¾Isl fmd,shla f.jk nexl=jl jir 3l ld,hla ;=< remsh,a 25 000l
ia:djr ;ekam;=jla mj;ajdf.k .sh mqoa.,hl=g jir 3 wjidkfha nexl=j u.ska
,nd § we;s .sKqï jd¾;djla my; oelafõ'

fkdñf,a fnod yeÍu i`oyd h'

7
 Èkh úia;rh ;ekam;a uqo, (re) fmd,sh (re)

2013.01.01 uqo,a ;ekam;= 25 000.00 _

2013.12.31 fmd,sh _ 2 500.00
2014.01.01 fYaIh 27 500.00 _
2014.12.31 fmd,sh _ 2 750.00
2015.01.01 fYaIh 30 250.00 _
2015.12.31 fmd,sh _ 3 025.00
2016.01.01 fYaIh 33 275. 00 _

by; jd¾;dj wkqj uqo,a ;ekam;alreg 2013 j¾Ih i`oyd remsh,a 2 500l fmd,S
uqo,la ,eî we;' tu fmd,S uqo, remsh,a 25 000la jQ ;ekam;= uqo,ska 10%la nj
meyeÈ,s h' tu jd¾;djg wkqj 2014.01.01 Èkg .sKqfï ;ekam;a j we;s uq¿
uqo, f,i i,ld we;af;a uq,ska ;ekam;a l< uqo, yd 2013 j¾Ihg ,enqKq fmd,S
uqof,a tl;=j jQ remsh,a 27 500ls' ;j o" 2014 j¾Ih i`oyd ,eî we;s fmd,sh
remsh,a 2 750la jk w;r" th remsh,a 27 500la jQ uq¿ uqo,ska 10%la nj meyeÈ,s h'
fï wdldrhg iEu j¾Ihla wjidkfha u ,efnk fmd,sh" fmd,sh .Kkh flfrk
uqo,g tl;= lr ,efnk w.h uq¿ uqo, f,i i,ld" B<`. j¾Ih i`oyd fmd,sh
.Kkh lr we;s nj fmfka'
fï wdldrhg iEu jirl § u fmd,sh .Kkh lsÍfï § uq,a uqo,g muKla
fkd j jd¾Isl j tl;= ù we;s fmd,shg o fmd,shla ,nd § we;' tu ksid fuu
l%uhg fmd,sh .Kkh lsÍfï l%uh je,a fmd,S l%uh f,i ye`Èkafõ'
;ekam;a uqo,a i`oyd fmd,sh .Kkh lsÍfï § fuka u Kh uqo,la ,nd .ekSfï §
o" Kh uqo, i`oyd fmd,sh .Kkh lsÍu je,a fmd,S l%uhg isÿ lrkq ,efí'

ksoiqk 1

10%l jd¾Isl je,a fmd,S wkqmd;slhla hgf;a remsh,a 10 000la Khg .;a
mqoa.,hl=g wjqreÿ 2la wjidkfha § Kfhka ksoyia ùu i`oyd f.úh hq;= uq¿ uqo,
fidhkak'
Khg .;a uqo, = re 10 000
jd¾Isl je,a fmd,S wkqmd;slh = 10%
m<uq wjqreoao i`oyd fmd,sh = re 10 000 10
100
= re 1 000
m<uq wjqreoao wjidkfha uq¿ uqo, = re 10 000 + 1 000
= re 11 000

8 fkdñf,a fnod yeÍu i`oyd h'

 fojk wjqreoao i`oyd fmd,sh = re 11 000 10
100
= re 1 100
fojk wjqreoao wjidkfha uq¿ uqo, = re 11 000 + 1 100
= re 12 100

je,a fmd,S l%uhg fmd,sh by; mßÈ tla tla jir i`oyd fjk u fidhd" Kh uqo,g
tl;= lr" uq¿ uqo, fiúh yels h'
ksoiqk 2
wu,a remsh,a 50 000la 6%l jd¾Isl je,a fmd,S wkqmd;slhla hgf;a jir ;=kla
i`oyd iaÓr ;ekam;=jla f,i nexl=jl wdfhdackh lrhs' ksu,a remsh,a 50 000la 6%l
jd¾Isl iq¿ fmd,S wkqmd;slhla hgf;a nexl=jl ;ekam;a lrhs' jir ;=kla wjidkfha
§ wu,ag yd ksu,ag ysñ jk uq¿ uqo,a m%udKh fjk fjk u fidhkak'

m<uqjeks wjqreoao wjidkfha wu,ag ,efnk uq¿ uqo, = re 50 000 106

100
= re 53 000.00
fojeks wjqreoao wjidkfha wu,ag ,efnk uq¿ uqo, = re 53 000 106
100
= re 56 180.00
;=kajeks wjqreoao wjidkfha wu,ag ,efnk uq¿ uqo, = re 56 180 106
100
= re 59 550.80

jir 3 wjidkfha ksu,ag ,efnk uq¿ fmd,sh = re 50 000 6 3
100
= re 9 000.00
jir 3 wjidkfha ksu,ag ,efnk uq¿ uqo, = re 9 000 + 50 000
= re 59 000.00

wu,ag jir 3 wjidkfha ,efnk uq¿ uqo, = re 50 000 106 106 106
100 100 100
= re 59 550.80
f,i o ,nd .; yels h'

9.2 wNHdih
1. wjqreoaog 5% ne.ska jQ je,a fmd,shg remsh,a 5 000l Kh uqo,la ,nd.;a mqoa.,hl=
jir 2lg miq Kfhka ksoyia ùug f.úh hq;= uq¿ uqo, lSh o@

fkdñf,a fnod yeÍu i`oyd h'

9
2. wjqreoaog 7% ne.ska jQ je,a fmd,shg remsh,a 6 000la nexl=jl ;ekam;a l<
mqoa.,hl=g wjqreÿ 2lg miq ysñ jk uq¿ uqo, fidhkak'

3. rdOd 12% ne.ska jQ jd¾Isl je,a fmd,S wkqmd;slhla hgf;a remsh,a 8 000la
nexljl ;ekam;a lrhs' jirlg miq nexl= fmd,S wkqmd;slh 10% olajd my<
jeáKs kï" jir 2lg miq rdOdg ,efnk uq¿ fmd,S uqo, .Kkh lrkak'

4. yIdka yd ldisï ñ;=frda fofofkls' yIdka remsh,a 25 000l uqo,la 15% l

jd¾Isl iq¿ fmd,shg o ldisï remsh,a 25 000l uqo,la 12%l jd¾Isl je,a
fmd,shg o tl u Èkl § Khg § we;a kï jir 3lg miq jeä uqo,la ,efnkafka
ldg oehs .Kkh lrkak'
5. 12%l jd¾Isl je,a fmd,S wkqmd;slhla f.jk nexl=jla iEu udi 6lg jrla u
nexl=fõ ;ekam;a uqo,a i`oyd fmd,sh .Kkh lr tu fmd,sh uq,a uqo,g tl;=
lrkq ,efí' jirla wdrïNfha remsh,a 40 000l uqo,la tu nexl=fõ ;ekam;a
l< mqoa.,hl=g jirla wjidkfha ysñ jk uq¿ uqo, fldmuK o@

6. 8%l jd¾Isl je,a fmd,shg hïlsis uqo,la Khg § we;s mqoa.,hl=g fojk jir
wjidkfha ,enqKq fmd,S uqo, remsh,a 432la kï" Khg § we;s uqo, .Kkh
lrkak'
ñY% wNHdih
1. rEmjdyskS hka;%hl úl-=Kqï ñ, remsh,a 45 000ls' tl jr uqo,a f.jd rEmjdyskS
hka;%h ñ, § .kakd whl=g 6%l jÜgula ysñ jk w;r" jdßl f,i f.ùu
i`oyd ,nd .kakd ;eke;af;l=g uq,ska remsh,a 9 000la f.jd b;sßh iudk
udisl jdßl 12lska f.jd ksu l< yels h' Kh uqo,a i`oyd ySk jk fYaI
l%uhg 24%l jd¾Isl fmd,shla wh flf¾'
(i) w;amsg uqo,g rEmjdysksh ñ, § .ekSfï § f.úh hq;= uq¿ uqo, fldmuK o@
(ii) f.ùfï l%uhg ñ, § .ekSfï § f.úh hq;= uq¿ uqo, fldmuK o@
(iii) w;amsg uqo,g rEmjdysksh ñ, § .ekSfï § f.ùfï l%uhg ,nd .ekSug jvd
fldmuK jdishla ysñ fõ o@
2. ñksfila 4.2% l jd¾Isl je,a fmd,S wkqmd;slhla hgf;a remsh,a 100 000l
uqo,la Khg f.k tu uqo, 8% l jd¾Isl je,a fmd,S wkqmd;slhla f.jk
nexl=jl ;ekam;a lrhs' jir 2lg miq ;ekam;a uqo, ,nd f.k" Kh uqo, f.jd
ouhs kï" tu wdfhdackfha § Tyq ,enQ ,dNh .Kkh lrkak'
3. ñksfila tla;rd je,a fmd,S wkqmd;slhlg uqo,la Khg .kshs' wjqreÿ 2lg miq
Kfhka ksoyia ùug kï remsh,a 14 400la o wjqreÿ 3lg miq Kfhka ksoyia ùu
i`oyd remsh,a 17 280la o f.úh hq;= kï" Khg .;a uqo, yd fmd,S wkqmd;slh
fidhkak'

10 fkdñf,a fnod yeÍu i`oyd h'