uQ,H m%ldYk wdY%s; .e,ms,s yd ;ks jHdmdr wjidk .

sKqï
• .sKqïlrK ls%hdj,sh

fhojqï ksujqï

.kqfokq
uQ,dY% Wmfhda.S f,crh fYaI uQ,H
yd
f,aLk fmd;a msßlaiqu m%ldYk
isoaëka

• uQ,H m%ldYk ixrpl

² ,dN w,dN yd fjk;a úia;S¾K wdodhï m%ldYh
² uQ,H ;;a;aj m%ldYh
² ysñlï fjkiaùï m%ldYh
² uqo,a m%jdy m%ldYh
² .sKqïlrK igyka

• uQ,H m%ldYk wdY%s; .e,ms,s

uQ,H m%ldYk ms<sfh, lsÍfï oS ld,mßÉfPaohg wod< jQj;a" we;eï .kqfokq yd isÿùï jd¾;d
fkdù ;sîug mq`Mjk' fuf,i uQ,H m%ldYk ms<sfh, lsÍfï oS jd¾;d fkdl< .kqfokq yd isÿùï
uQ,H m%ldY wdY%s; .e,ms,s fõ'
01' wjika f;d. .e,mSu
02' NdKav .eks,s
03' NdKav mß;Hd.
04' WmÑ; úhoï ^ f.úh hq;= úhoï&
05' bosßhg f.jQ úhoï
06' ,eìh hq;= wdodhï ^WmÑ; wdodhï&
07' l,ka ,o wdodhï
08' fnd,a Kh ^ydkslrK w,dN&
09' wvudK Kh fjka lsÍu ^ydkslrK w,dN i`oyd bvyeÍï&
10' laIh .e,mSu

♦ w;súfYaI .e,mSu
01' f;d. ydks
02' msßjeh $ Y=oaO Wm,íê w.h .e,mSu ^ETF&
03' fiajl w¾:idOl wruqo, yd fiajl Ndrldr wruqo, .e,mSu'
04' VAT .e,mSu'
05' úlsKSfï fyda wdmiq tùfï moku u; hejQ f;d. .e,mSu'

-01-
• uQ,H m%ldYk yd .e,mSï w;r iïnkaO;djh

flaj, iajdñ jHdmdrhl uQ,H m%ldYk

wdodhï m%ldYkh

uQ,H ;;a;aj m%ldYkh

.e,mSï

WmÑ; úhoï $ bosßhg f.jQ úhoï

WmÑ; wdodhï $ l,ska ,o wdodhï

fnd,a Kh yd wvudK Kh

ir, ud¾. l%uh

laIh úï
ySkjk fYaI l%uh

wjika f;d.h

f;d. ydksùu
f;d.
f;d. mß;Hd.

úlsKSfï fyda wdmiq tùfï moku

u; hejQ f;d.

tl;= l< w.h u; nÿ ^VAT&

EPF - fiajl w¾:idOl wruqo,a

ETF - fiajd Ndrldr wruqo,a

-02-
• uQ,H m%ldYk wdY%s; .e,ms,s i`oyd oaú;aj igyk

.e,mqï oaú;aj igyk

01' wjidk b;sß f;d.h b;sß nvq f;d. .sKqu ^yr&
fjf<`o .sKqu $ ,dN w,dN m%ldYkh ^ner&
02' NdKav .eks,s .eks,s .sKqu ^yr&
.ekqï .sKqu ^ner&
03' f;d. mß;Hd. f;d. mß;Hd. .sKqu ^yr&
.ekqï .sKqu ^ner&
04' WmÑ; úhoï wod< úhoï .sKqu ^yr&
WmÑ; úhoï ^ner&
05' ,eìh hq;= wdodhï ,eìh hq;= wdodhï .sKqu ^yr&
wod< wdodhï .sKqu ^ner&
06' bosßhg f.jQ úhoï bosßhg f.jQ úhoï .sKqu ^yr&
wod< úhoï .sKqu ^ner&
07' l,ska ,o wdodhï wod< wdodhï .sKqu ^yr&
l,ska ,o wdodhï .sKqu ^ner&
08' fnd,a Kh ^ydkslrK w,dN& fnd,a Kh .sKqu ^ydkslrK w,dN& ^yr&
Kh.e;s md,k .sKqu ^ner&
09' wvudK Kh fjka lsÍu wvudk Kh .sKqu ^yr&
^ydkslrK w,dN i`oyd bvyeÍï wvudk Kh fjka lsÍï .sKqu ^ner&
10' foam< msßh; laIh laIh .sKqu ^yr&
iuqÉÑ; laIh .sKqu ^ner&

• úlsKSfuka fyda wdmiq tùfï moku u; hjk ,o NdKav

² úlsKSfï fyda wdmiq tùfï moku u; NdKav hjk wjia:dfõ oS tajd iïnkaOfhka isysjgk
igykla muKla jHdmdrh ;nd we;'

² .kqfokqlre $ ksfhdacs;hd tu nvq f;d.h úl=Kk ,o nj jHdmdrhg oekqï ÿka úg fyda

wod< f;d. úlsKSug bv ÿka ld,iSudj bl=;a j we;akï wod< jákdlu mßos .sKqï.; l<
hq;= h'
Kh.e;s md,k .sKqu ^yr& xx
úl=Kqï .sKqu ^ner& xx

² ñkqï ld,ÉfPaoh w. jk úg;a tu nvq f;d.h úlsKS fkdue;s ï wkqu; ld,h bl=;aj
ke;skï tlS f;d.fha msßjeh wjidk f;d.hg tl;= lrkak'

-03-
² kuq;a hjk ,o f;d. jeroSulska úl=Kqï f,i .sKqï.; ù we;akï tu m%udKh my; mßos
.e,mSï l< hq;= h'

úl=Kqï .sKqu ^yr& xx

Kh.e;s md,k .sKqu ^ner& xx

² f;d. ydks ùu
úlsKsu i`oyd ,nd .;a f;d.hla .skaklska fyda fjk;a fya;=jla u; ydks jqjfyd;a tu ydks
jQ f;d.fha msßjeh my; mßos jd¾;d l, hq;= h'
ydks jQ f;d. .sKqu ^yr& xx
.ekqï .sKqu ^ner& xx

² ydks jQ f;d. rlaIKh lr ;snqfKa kï tys oS oSug tl`. jQ rlaIK jkaosh my; mßos igyka
lrkq ,efí'

,eìh hq;= rlaIK jkaos .sKqu ^yr& xx

ydks jQ f;d. .sKqu ^ner& xx

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-04-
• ;ks mqoa., jHdmdr wjidk .sKqï ms<sfh, lsÍu'

;ks mqoa., jHdmdrhla iEu .sKqï j¾Ihla wjidkfha oS u bosßm;a lrk uQ,H m%ldYk m%Odk
jYfhka fldgia 02ls' tajd kï"
01' ,dN fyda w,dN m%ldYkh - jHdmdrfha ls%hdldÍ;ajh we.hSug
02' uQ,H ;;a;aj m%ldYh - uQ,H ;;a;ajh m%ldY lsÍug

01' ,dN fyda w,dN m%ldYh

jHdmdrfha lsishla .sKqï ld,mßÉfPaohla fufyhqï m%;sM,h .Kkh lsÍu i`oyd úia;SrK
wdodhï m%ldYh ms<sfh, lrkq ,efí' fuh m%Odk jYfhka fldgia 02lska iukaú; fõ'
² fjf<`o .sKqu
² ,dN w,dN .sKqu

² fjf<`o .sKqu

NdKav ksIamdokh yd wf,úh isÿ lrk wdh;khla ;u m%Odk jHdmdßl lghq;a; ;=<ska bmhQ
,dNh ^o< ,dNh& j.kkh lsÍu i`oyd fjf<`o .sKqu ms<sfh, lrkq ,nhs' úl=Kqï wdodhu;a"
úl=Kqï msßjeh;a w;r fjki u.ska o, ,dNh .Kkh lrkq ,nhs'

o< ,dNh } úl=Kqï - úl=Kqï msßjeh

úl=Kqï } úl=Kqï - wdmiq tjqï
úl=Kqï msßjeh } wdrïNl f;d.h ¬ .ekqï - wjika f;d.h
.ekqï } uQ,sl .ekqï ñ, ¬ ;Sre nÿ ¬ f¾.= .dia;= ¬ f.k tafï l=,S - wdmiq hejqï

fjf<`o .sKqï ms<sfh, lsÍfï oS úl=Kqï" wdmiq tjqï" .ekqï" ;Srenÿ" f.ktafï l=,S" wdmiq
hejqï" wdrïNl f;d. hkdos .sKqïj, fYaIhka mshùu igyka u.ska fjf<`o .sKqug f.k
tkq ,nhs'

-05-
• ,dN fyda w,dN m%ldYkh

zz Tng ud tmdkïZZ jHdmdrfha 2022$03$31 osfkka wjika j¾Ih i`oyd

,dN fyda w,dN m%ldYkh

úl=Kqï xxx
wdmiq tjqï (xx)
xxx
úl=Kqï msßjeh
wdrïNl f;d.h xx
.ekqï xxx
wdmiq hejqï (xx)

f.k tafï l=,S xx

megùfï yd nEfï l=,S xx xxx

wjika f;d.h xxx

o< ,dNh $ w,dNh (xx) (xxx)
xxx
fjk;a wdodhï
,o jÜgï xx
wdfhdack wdodhï xx
foam< msßh; yd WmlrK úlsKSfï ,dNh xx xx
xx
fnodyeÍfï úhoï
m%pdrK úhoï xx
fnd,aKh xx
ÿka jÜgï xx
fnodyeÍfï r: laIh xx
úl=Kqï fldñia xx xx

mßmd,k úhoï
fiajl jegqma yd fõ;k xx
f.dvke.s,s l=,S yd jßmkï xx
úÿ,s úhoï xx
rlaIK .dia;= xx
,S nvq laIh xx
f.dvke.s,s laIh xx xx

fjk;a úhoï
f;d. lmd yeÍu xx
f;d. ydks xx
mß;Hd. xx xx

uQ,H úhoï
nexl= .dia;= xx
Khfmd,S xx
whsrd fmd,S xx xx (xxx)
Y=oaO ,dNh m%d.aOk .sKqug f.k .shd xxx

-06-
by; oelajQ wdodhï m%ldYkh ;sria wdldrhg .sKqula f,o o" bosßm;a l< yels h' túg fuh
fjf<`o yd ,dN w,dN .sKqu kñka kï lrkq ,efí'
'''''''''''''''''''''''''''''''''''''''''''' jHdmdrfha '''''''''''''''''''''''''''''''''''' osfkka wjika j¾Ih i`oyd
fjf<`o yd ,dN w,dN .sKqu

wdrïNl f;d.h xxx

.ekqï xxx úl=Kqï xxx
wdmiq hejqï (xx) wdmiq tjqï (xx)
xxx
f.k tafï l=,S xx
megjqï l=,S yd nEfï l=,S xx
xxx
wjidk f;d.h (xx)
úl=Kqï msßjeh xxx
o< ,dNh m$f. xxx
xxx xxx
fnodyeÍfï úhoï o< ,dNh b$f. xxx
m%pdrK úhoï xx fjk;a wdodhï
fnd,a Kh xx ,o jÜgï xx
ÿka jÜgï xx wdfhdack wdodhï xx
fnodyeÍfï r: laIh xx foam< msßh; yd WmlrK xx
úl=Kqï fldñia xx xxx úlsKSfï ,dNh xx

mßmd,k úhoï
fiajl jegqma yd fõ;k xx
f.dvke.s,s l=,S yd jßmkï xx
úÿ,sh úhoï xx
rlaIK .dia;= xx
,S nvq laIh xx
f.dvke.s,s laIh xx xxx

fjk;a úhoï
f;d. lmdyeÍu xx
f;d. ydks xx
mß;Hd. xx xx

uQ,H úhoï
Kh fmd,S xx
whsrd fmd,S xx xx
Y=oaO ,dNh m%d.aOk xxx xxx
.sKqug f.k .shd

-07-
• uQ,H ;;a;aj m%ldYK wdlD;sh

zz Tng ud tmdkïZZ jHdmdrfha 2022$03$31 oskg

uQ,H ;;a;aj m%ldYkh

msßjeh iuqÉÑ; OdrK

laIh w.h
cx.u fkdjk j;alï
bvï xxx - xxx
f.dvke.s,s xxx xx xxx
fudag¾ r: xxx xx xxx
hka;% WmlrK xxx xx xxx
,S nvq yd iúlsÍï xxx xx xxx
xxx xx xxx
wdfhdack xx
cx.u j;alï
wjidk f;d.h xxx
Kh.e;sfhda $fjf<`o ,eìh hq;= oE xxx
^-& ydkslrK w,dN i`oyd bvyeÍï (xxx) xxx
bosßhg l< úhoï xx
,eìh hq;= wdodhï xx
uqo,a xxx xxx
xxx
uq`M j;alï
ysñlï yd j.lSï
wdrïNl m%d.aOkh xxx -
^¬&$^-& Y=oaO ,dNh $ w,dNh xxx -
xxx -
^-& .eks,s (xx) xxx

cx.u fkdjk j.lSï xxx

os.= ld,Sk nexl= Kh

cx.u j.lSï
Khysñfhda $ fjf<`o f.úh hq;= oE xx
WmÑ; úhoï xx
bosßhg ,o wdodhï xx
WmÑ; EPF xx
WmÑ; ETF xx
WmÑ; VAT xx
nexl= whsrdj xx xxx
uq`M ysñlu yd j.lSï xxxx

-08-
 QUESTIONS

01&' ld,mßÉfPaoh ;=< isÿ l< .ekqï m%udKh re 250 000 jQ w;r .sKqï ld,mßÉfPaoh mßfNdackh
l, m%udKh re 200 000 ls'

• wjYH jkafka"
1' w. f;d. .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

02&' ld,mßÉfPaoh ;=< uq`M .ekqï re 850 000 ls' ñka 70]la mßfNdackh lr we;'

• wjYH jkafka"
1' w. f;d. .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

03&' ld,ÉfPaoh ;=< uq`M .ekqï re 500 000 ls' ñka 50]la whs;slre úiska .eks,s isÿlr we;'

• wjYH jkafka"
1' NdKav .eks,s .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

04&' ld,ÉfPaoh ;=< uq`M .ekqï re 750 000 ls' ñka 20]la jHdmdrh úiska mß;Hd. fldg we;'

• wjYH jkafka"
1' NdKav mß;Hd. .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

05&' uilg re 25 000 ne.ska jHdmdrh úiska l=,shg .;a f.dvke.s,s fjkqfjka f.jQ o< m%udKh
re 20 000 ls'

• wjYH jkafka"
1' WmÑ; f.dvke.s,s l=,S .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

06&' 2021$07$01 osk jd¾Isl fmd,S m%;sY;h 24] la hgf;a 500 000 lKh uqo,la jHdmdrh ,nd .kakd
,os' j¾Ih ;=< f.jQ fmd,sh re 25 000 ls' ^.sKqï j¾Ih 2021$22&

• wjYH jkafka"
1' WmÑ; Khfmd,S .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

07&' uilg re 3 500 ne.ska l=,shg .;a f.dvke.s,s fjkqfjka j¾Ih ;=< f.jQ m%udKh re 48 000 ls'

• wjYH jkafka"
1' bosßhg f.jQ l=,S .sKqï.; lsÍug wod<j f,c¾ .sKqï iy cZk,a igyka fmkajkak'

-09-
08&' 2021$07$01 osk wdfhdackh l< re 500 000 l uqo, i`oyd jd¾Isl fmd,S m%;sY;h 12]ls'
ld,mßÉfPaoh ;=< ,o fmd,S wdodhu re 20 000 ls' ^.sKqï j¾Ih ^2021$22&

• wjYH jkafka"
1' ,eìh hq;= fmd,S .sKqï.; lsÍug wod< cZk,a igyka fmkajkak'

09&' 2022$03$31 ka wjika jk j¾Ih ;=< ,o l=,S wdodhu re 360 000 f.dvke.s,a, 2021$10$01 osk
uilg l=,shg re 50 000 ne.ska l=,shg ,nd oS we;' .sKqï j¾Ih 2021$22 fõ'

• wjYH jkafka"
1' ,eìh hq;= f.dvke.s,s l=,S .sKqï.; lsÍug wod< cZk,a igyka fmkajkak'

10&' Kh.e;s jákdlu re 250 000

ñka 20] l ydkslrK w,dN f,i lmdy, hq;= h'

• wjYH jkafka"
1' ydkslrK w,dN lmdyeÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

11&' uq`M úl=Kqï re 750 000

ñka 80] la Khg úl=Kqï fõ'
Khg úl=Kqïj,ska 70] la uqo, ,eî we;'
b;sßh 20]la fn,aKh f,i lmdyeÍug ;SrKh lrk ,os'

• wjYH jkafka"
1' ydkslrK w,dN lmdyeÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

12&' 2021$04$01 Kh.e;s fYaIh re 250 000 ls'

2022$03$31 Kh.e;s fYaIh re 350 000 ls'
ydkslrK w,dN bvyeÍï m%;sY;h 5]ls'

• wjYH jkafka"
1' ydkslrK w,dN bvyeÍï wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

13&' 2021$04$01 Kh.e;s fYaIh re 750 000

2022$03$31 Kh.e;s fYaIh re 650 000
ydkslrK w,dN bvyeÍï m%;sY;h 10]

• wjYH jkafka"
1' ydkslrK w,dN bvyeÍï wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

-10-
14&' hka;% msßjeh 1 000
jd¾Isl laIh wkqmd;h 10]

• wjYH jkafka"
1' ir, ud¾.sl l%uhg wkqj m<uq jr 04 i`oyd jd¾Isl laIh iy Bg wod<f,c¾ .sKqï iy cZk,a
igyka fmkajkak'

15&' fudag¾ r: msßjeh 1 800

laIh wkqmd;h 10]
fuu hka;%h ñ,os f.k we;af;a 2021$10$01 fõ' .sKqï j¾Ih 2021$2022 fõ'

• wjYH jkafka"
1' ir, ud¾.sl l%uhg wkqj m<uq jr 04 i`oyd jd¾Isl laIh iy Bg wod< f,c¾ .sKqï iy cZk,a
igyka fmkajkak'

16&' hka;%hl msßjeh re 12 000

iqkanqka w.h msßjefhka 20] ls'
M,odhS cSj ld,h jir 4ls'

• wjYH jkafka"
1' ir, ud¾.sl l%uhg wkqj jd¾Isl laIh iy Bg wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

17&' msßjeh 800

iqkanqka w.h msßjefhka 10]
M,odhS cSj ld,h jir 5
laIh wkqmd;h 5]

• wjYH jkafka"
1' ir, ud¾.sl l%uhg wkqj jd¾Isl laIh iy Bg wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

18&' msßjeh re 1 500

laIh wkqmd;h 10]

• wjYH jkafka"
1' m<uq jir 3 i`oyd ySk jk fYaI l%uhg wkqj jd¾Isl laIh m%udKh .Kkh lrkak' Bg wod<
f,c¾ .sKqï iy cZk,a igyka fmkajkak'

-11-
19&' msßjeh 1 000
jd¾Isl laIh wkqmd;h 10]
iqkanqka w.h 200

² wjYH jkafka"
1' m<uq jir 3 i`oyd ySk jk fYaI l%uhg wkqj jd¾Isl laIh m%udKh .Kkh lrkak' Bg wod<
f,c¾ .sKqï iy cZk,a igyka fmkajkak'

20&' msßjeh 2 500

laIh wkqmd;h 20]
iqkanqka w.h 500

• wjYH jkafka"
1' m<uq jir 3 i`oyd ySk jk fYaI l%uhg wkqj jd¾Isl laIh m%udKh .Kkh lrkak' Bg wod<
f,c¾ .sKqï iy cZk,a igyka fmkajkak'

21&' ld,ÉfPaofha .ekqï re 200 000 ls' ñka re 20 000 la ydks ù we;'

• wjYH jkafka"
1' f;d. ydks .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

22&' ld,mßÉfPaoh ;=< isÿ l< uq`M .ekqï m%udKh re 250 000 ls' ñka 30] la ydks ù we;'

• wjYH jkafka"
1' f;d. ydks .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

23&' ld,mßÉfPaoh ;=< isÿ l< .ekqï m%udKh re 300 000 ls' ñka 40]l f;d. ydkslhla we;s w;r
ydksfhka 60]la rCIK jkaos wkqu; ù we;'

• wjYH jkafka"
1' f;d. ydks yd ,eìh hq;= rlaIK jkaos f,c¾ .sKqï iy cZk,a igyka fmkajkak'

24&' ld,ÉfPaoh ;=, isÿl< uq`M .ekqï re 750 000 ls' ñka 80]l f;d. ydkshla we;s w;r bka wkqu;
rlaIk jkaosh 40]ls'

• wjYH jkafka"
1' f;d. ydks .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka fmkajkak'

25&' 2020$03$31 osk w. f;d. msßjeh re 120 000 ls' tys Y=oaO Wm,íê w.h re 150 000 ls'

• wjYH jkafka"
1' w.f;d. .sKqï.; lsÍug wod< f,c¾ .sKqï iy cZk,a igyka

-12-
01&' my; f;dr;=rer 2022$03$31 osfkka wjika j¾Ih i`oyd wúIaldf.a jHdmdrh g wod< fõ'
re
2021$04$01 nvq f;d.h 70 000
.ekqï 230 000
f.k tafï l=,S 20 000
wdmiq hejqï 25 000
úl=Kqï 450 000
2022$03$31 nvq f;d.h 42 000
wdmiq tjqï 10 000
;Sre .dia;= 5 000

• wjYH jkafka"
1' 2022$03$31 osfkka wjika j¾Ih i`oyd fjf<`o .sKqu ms<sfh, lrkak'

02&' le¨ïf.a jHdmdrfha fmd;aj,ska 2022$12$31 oskg my; fYaI Wmqgd f.k we;'
re
úl=Kqï 900 000
wdmiq tjqï 50 000
2022$01$01 nvq f;d.h 85 000
.ekqï 320 000
f.k tafï l=,s 18 000
rCIKh 6 000
,o jÜgu 10 000
úÿ,sh 14 000
jegqma yd fõ;k 75 000
m%pdrKh 22 000
ydkslrK w,dN 4 000
wdmiq hejqï 8 000
ÿka jÜgï 7 000
Kh fmd,S 4 500
mß;Hd. 3 500
wdfhdack wdodhï 12 000
úl=Kqï fldñia 9 000
f;d. ydks 6 500
2022$12$31 nvq f;d.h 46 000

• wjYH jkafka"
1' 2022$12$31 osfkka wjika j¾Ih i`oyd ,dN fyda w,dN m%ldYh ms<sfh, lrkak'

-13-
03&' my; oelafjk tal mqoa., jHdmdßlfhl= jQ ksfrdaOf.a jHdmdrfha 2022$03$31 oskg Wmqgd .kakd
,o .sKqï fYaIhka h' 2022$03$31 oskg uQ,H ;;a;aj m%ldYh ms<sfh, lrkak'

yr ner
bvï 800 000
f.dvke.s,s 500 000
fudag¾ r: 400 000
hka;% WmlrK 300 000
,S nvq 250 000
2022$03$31 oskg iuqÉÑ; laIh
f.dvke.s,s 150 000
fudag¾ r: 80 000
hka;% WmlrK 90 000
,S nvq 50 000
m%d.aOkh 1 500 000
nexl= Kh 350 000
ia:djr ;ekam;=j 150 000
wdfhdack 80 000
fjf<`o ,eìh hq;= oE 35 000
fjf<`o f.úh hq;= oE 71 000
WmÑ; úÿ,sh 4 700
bosßhg f.jQ rlaIKh 5 600
2022$03$31 oskg f;d.h 21 400
j¾Ifha Y=oaO ,dNh 288 300
uqo,a fYaIh 43 000
.eks,s 4 000
2022$03$31 oskg ydkslrK w,dN i`oyd bvyeÍï 5 000
2 589 000 2 589 000

• wjYH jkafka"
1' 2022$03$31 oskg uQ,H ;;a;aj m%ldYkh ms<sfh, lrkak'

-14-
04&' .sïydkf.a jHdmdrfha 2022$03$31 oskg fYaI msßlaiqu my; oelafõ'
yr ner
bvï 600 000
f.dvke.s,s 400 000
fudag¾ r: 300 000
hka;% WmlrK 250 000
,S nvq
2022$03$31 oskg laIh fjkalsÍï
f.dvke.s,s 200 000
fudag¾ r: 160 000
,S nvq 75 000
.ekqï 250 000
úl=Kqï 500 000
f.k tafï l=,s 10 000
2021$04$01 f;d.h 30 000
wdmiq tjqï yd wdmiq hejqï 7 000 8 000
ÿka jÜgï yd ,o jÜgï 13 000 15 000
úÿ,sh 4 000
j¾Ifha laIh - f.dvke.s,s 25 000
fudag¾ r: 15 000
,S nvq 12 500
nexl= Kh 300 000
m%pdrKh 11 000
ÿrl:k .dia;= 4 600
úl=Kqï úhoï 6 000
fjf<`o ,eìh hq;= oE 30 000
fjf<`o f.úh hq;= oE 158 000
fmd,s úhoï 3 000
f;d. ydks 2 000
nexl= .dia;= 1 500
.eks,s 4 000
rlaIKh 5 400
ydkslrK w,dN bvyeÍï 8 000
uqo,a 116 000
m%d.aOkh 676 000
2 100 000 2 100 000
• w;sf¾l f;dr;=re"
1' 2022$03$31 oskg wjidk f;d.h re 40 000 hs'

• wjYH jkafka"
1' 2022$03$31 osfkka wjika j¾Ih i`oyd ,dN fyda w,dN m%ldYh
2' 2022$03$31 oskg uQ,H ;;a;aj m%ldYh

-15-
05&' RAP jHdmdrfha 2022$03$31 oskg fYaI msßlaiqu
yr ner
.sKqfï ku
^reZ000& ^reZ000&

úl=Kqï - 20 000
wdmiq tjqï 200
2021$04$01 oskg fjf<`o f;d.h 1 500
.ekqï 8 000
f.ktafï l=,S 400
ñ,oS .;a f;d. megùfï yd nEfï l=,S 300
wdmiq hejqï 200
,o jÜgï 100
wdfhdack wdodhï 400
m%pdrK úhoï 300
fnd,a Kh 100
ÿka jÜgï 200
fiajl jegqmac yd fõ;k 500
úÿ,sh 180
f.dvke.s,s laIh 80
jßmkï 40
f;d. mß;Hd. 50
Kh fmd,S 200
nexl= .dia;= 150
bvï ^msßjeh& 8 000
f.dvke.s,s ^msßjeh& 4 000
f.dvke.s,s iuqÉÑ; laIh ^2022$03$31& 400
wdfhdack 4 000
Kh.e;sfha 1 000
uqo,a fYaIh 1 600
Khysñfhda 700
nexl= Kh 2 000
m%d.aOkh 7 000
30 800 30 800

2022$03$31 oskg b;sß f;d. lsisjla fkdù h'

• wjYH jkafka"
1' RAP jHdmdrfha 2022$03$31 ka wjika j¾Ih i`oyd wdodhï m%ldYh ms<sfh, lrkak'
2' RAP jHddmrfha 2022$03$31 oskg uQ,H ;;a;aj m%ldYh ms<sfh, lrkak'

-16-
06&' l=udrf.a jHdmdrfha 2022$03$31 oskg .sKqïj,ska Wmqgd.;a fYaI my; oelafõ'
2022$03$31 oskg fYaI msßlaiqu

.sKqfï ku yr ner

f.dvke.s,s 100 000

fudag¾ r: 50 000
.Dy NdKav yd iúlsÍï 90 000
2022$03$31 laIh fjka lsÍu
f.dvke.s,s 20 000
fudag¾ r: 5 000
.Dy NdKav 8 000
j¾Ifha laIh f.dvke.s,s 10 000
fudag¾ r: 2 500
.Dy NdKav 4 000
.ekqï 300 000
úl=Kqï 400 000
2021$04$01 f;d.h 40 000
f.k tafï l=,S 4 000
wdmiq tjqï 10 000
wdmiq hejqï 20 000
.eks,s 5 000
Kh.e;sfhda 65 000
Khysñfhda 20 000
10]l nexl= Kh ^2021$04$01& 50 000
f.jQ Kh fmd,s 15 000
jegqma yd fõ;k 33 000
mßmd,k úhoï 12 000
fnod yeÍfï úhoï 8 000
f;d. ydks 2 000
uqo,a 80 000
ydkslrK w,dN bvyerSua ^2021$04$01& 1 500
nexl= whsrdj 6 000
m%d.aOkh 300 000
830 500 830 500

• w;sf¾l f;dr;=re
01' 2022$03$31 oskg f;d.fha msßjeh re 50 000 toskg tys Y=oaO Wm,íê w.h re 45 000ls'
02' NdKav .eks,s 5 000
03' ydkslrK w,dN re 5 000 la lmdyer b;sß Kh.e;shkaf.ka 10]l ydkslrK w,dN bvyeÍï
i`oyd fjka lrkak'
04' WmÑ; fnodyeÍfï úhoï re 2 000 hs' bosßhg f.jQ mßmd,k úhoï re 5 000

• wjYH jkafka"
1' l=udrf.a jHdmdrfha 2022$03$31 osfkka wjika j¾Ih i`oyd wdodhï m%ldYh
2' l=udrf.a jHdmdrfha 2022$03$31 oskg uQ,H ;;a;aj m%ldYh

-17-
07&' ksudidf.a jHdmdrfha 2022$03$31 oskg .sKqïj,ska Wmqgd.;a fYaI my; oelafõ'
2022$03$31 oskg fYaI msßlaiqu
yr ner
.sKqfï ku
^reZ000& ^reZ000&

.ekqï 28 000
2021$04$01 f;d.h 3 500
úl=Kqï 54 000
Kh.e;sfhda 3 200
Khysñfhda 10 700
wdmiq tjqï 1 200
wdmiq hejqï 800
f.k tafï l=,s 1 600
m%pdrK úhoï 2 550
ÿrl:k .dia;= 1 300
úÿ,s ì, 2 200
úl=Kqï úhoï 3 000
10] nexl= Kh 25 000
,S nvq 6 400
hka;% WmlrK 12 000
bvï yd f.dvke.s,s 265 000
nexl= .dia;= 300
ÿka jÜgï 200
,o jÜgï 300
jßmkï 650
jegqma yd fõ;k 4 200
nexl= fYaIh 5 000
w; b;sß uqo,a 6 500
m%d.aOkh 256 000
346 800 346 800

• w;sf¾l f;dr;=re
01' 2022$03$31 oskg f;d.h re 6500 la f,i weia;fïka;= lr we;'tys Y=oaO Wm,íê w.h 7000 ls
02' m%pdrK úhoï re 1 500 la o" úÿ,s ì, re 650 la o f.úh hq;= h'
03' ÿrl:k .dia;=j,ska re 250 la bosß j¾Ihg wod< fõ'
04' ,S nvq yd hka;% WmlrK ms<sfj,ska 5]la yd 10]la ne.ska ir, ud¾. l%uhg laIh l< hq;= h'
05' Kh.e;shkaf.ka re 200 la ydkslrK w,dN f,i lmd y, hq;= w;r b;sß b;sß Kh.e;shka f.ka
5] la ydkslrK w,dN bvyeÍï f,i fjka l< hq;= h'
06' nexl= Kh 2021$04$01 osk ,ndf.k we;'

• wjYH jkafka"
1' ksudidf.a jHdmdrfha 2022$03$31 osfkka wjika j¾Ih i`oyd wdodhï m%ldYh
2' ksudidf.a jHdmdrfha 2022$03$31 oskg uQ,H ;;a;aj m%ldYh

-18-
08&' foõñf.a jHdmdrfha 2022$03$31 oskg .sKqïj,ska Wmqgd.;a fYaI my; oelafõ'
2022$03$31 oskg fYaI msßlaiqu
yr ner
.sKqfï ku
^reZ000& ^reZ000&

.ekqï 160 000

úl=Kqï 400 000
2021$04$01 f;d.h 16 000
wdmiq tjqï 20 000
m%pdrKh 6 000
f.k tafï l=,s 4 000
úÿ,s ì, 10 000
jegqma yd fõ;k 30 000
10] nexl= Kh 100 000
,S nvq msßjehg 20 000
bvï yd f.dvke.s,s msßjehg 300 000
uqo,a 27 000
úl=Kqï úhoï 8 000
Kh.e;sfhda 20 000
Khysñfhda 53 000
fudag¾ r:h msßjehg 150 000
f.j,a l=,s wdodhï 18 000
m%d.aOkh 200 000
771 000 771 000

• w;sf¾l f;dr;=re

01' 2022$03$31 oskg jHdmdrfha ;snQ f;d.h re 25 000 lg w.h lr we;'

tys Y=oaO Wm,íê w.h 20 000
02' úlsKSu fyda wdmiq tùfï mokug hjd we;s re 2 500 la msßjeh jQ NdKav Khg úl=Kqï f,i
jd¾;d lr we;' tys úl=Kqï ñ, re 3 000 ls' tajd ;ju úlsKS ke;'
03' whs;slre re 4 000 la jákd NdKav fm!oa.,sl m%fhdackh i`oyd f.k f.dia we;'
04' re 10 000 la jákd f;d. ydks jQ w;r thska 40] l rlaIK jkaos uqo,la ,eîug kshñ; h'
05' re 2 000 la ydkslrK w,dN f,i lmdyer" b;sß Kh.e;shkaf.ka 10] la ydkslrK w,dN
bvyeÍï i`oyd fjkalr we;'
06' 2022$03$31 oskg WmÑ; úhoï úÿ,s ì, re 2 000" f.k tafï l=,sh 2 000
07' 2022$03$31 oskg bosßhg f.jQ m%pdrK úhoï re 3 000
08' 2022$03$31 oskg l,ska ,o f.j,a l=,S wdodhu re 1 000
09' ,S nvq yd fudag¾ r: msßjeh u; ms<sfj,ska 10] yd 5] ne.ska jd¾Isl j laIh lr we;'
10' nexl= Kh 2021$10$01 osk ,ndf.k we;'

• wjYH jkafka"
1' foõñf.a jHdmdrfha 2022$03$31 osfkka wjika j¾Ih i`oyd wdodhï m%ldYh
2' foõñf.a jHdmdrfha 2022$03$31 oskg uQ,H ;;a;aj m%ldYh

-19-
09&' uhslaf.a jHdmdrfha 2022$03$31 oskg .sKqïj,ska Wmqgd.;a fYaI my; oelafõ'
2022$03$31 oskg fYaI msßlaiqu
.sKqfï ku yr ner
bvï msßjehg 1 000 000
f.dvke.s,s msßjehg 800 000
fudag¾ r: msßjehg 1 200 000
iuqÉÑ; laIh ^2021$04$01 oskg&
f.dvke.s,s 160 000
fudag¾ r: 240 000
.ekqï 324 000
úl=Kqï 918 000
f;d.h ^2021$04$01& 30 000
fjf<`o ,eìh hq;= oE ^Kh.e;sfhda& 105 000
fjf<`o f.úh hq;= oE ^Khysñfhda& 230 000
jegqma yd fõ;k ^Y=oaO& 72 000
wfkl=;a mßmd,k úhoï 23 000
12] nexl= Kh 100 000
f.jQ nexl= Kh fmd,S 9 000
mß;Hd. 2 000
uqo,a 130 000
iq`M uqo,a 10 000
jÜgï 2 000 14 000
.eks,s 5 000
m%pdrK úhoï 6 000
f.jQ VAT 25 000
m%d.aOkh 2 081 000
3 743 000 3 743 000

• w;sf¾l f;dr;=re

01' 2022$03$31 f;d.h msßjehg re 120 000 la jQ w;r toskg Y=oaO Wm,íê w.h re 100 000 ls'
02' f.dvke.s,s yd fudag¾ r: msßjeh u; 10] ne.ska laIh l< hq;= h'
03' fiajl w¾:idOl wruqo, ^EPF& fiajl odhlh 10] la jk w;r fiajH odhlh 15]la fõ' fiajl
Ndr wruqo,a odhlh ^ETF& 3] la fõ' EPF fiajl odhl;ajh wvq lr jegqma f.jd we;' EPF iy
ETF iïnkaOfhka fjk;a .e,mSï isÿ lr ke;'
04' ish¨u .ekqï yd úl=Kqï Kh moku u; isÿ fõ' .ekqï yd úl=Kqï ;=< 8] l ^VAT& we;=<;a fõ'
jHdmdrh VAT i`oyd ,shdmosxÑ ù we;'
05' ydkslrK w,dN f,i re 5 000 la lmd yeÍu l< hq;= w;r" b;sß Kh.e;shkaf.ka 10] la
ydkslrK w,dN bvyeÍï f,i fjka lsÍug ;SrKh lr we;'
06' bosßg f.jk ,o re 3 000 l rlaIK .dia;= mßmd,k úhoï ;=< we;=<;a fõ'

• wjYH jkafka"
1' uhslaf.a jHdmdrfha 2022$03$31 osfkka wjika jir i`oyd wdodhï m%ldYkh
2' uhslaf.a jHdmdrfha 2022$03$31 oskg uQ,H ;;a;aj m%ldYh

-20-
10&' lu,kd;a jHdmdrfha 2022$03$31 oskg .sKqïj,ska Wmqgd.;a fYaI my; oelafõ'
2022$03$31 oskg fYaI msßlaiqu
.sKqfï ku yr ner
úl=Kqï 830 000
.ekqï 420 000
wdmiq hejqï 12 500
nexl= Kh 280 000
fiajl jegqma 40 000
úÿ,sh 15 000
f.dvke.s,s l=,s 120 000
fjf<`o ,eìh hq;= oE 48 000
fjf<`o f.úh hq;= oE 54 000
,o jÜgï 3 500
ÿka jÜgï 2 000
rlaIKh 6 000
m%pdrKh 21 000
hka;% w¨;ajeähd úhoï 15 000
f.k tafï l=,s 3 000
f.k hdfï l=,s 7 000
úl=Kqï fldñia 11 000
,o fmd,s 1 600
fnd,a Kh 5 000
wvudk Kh fjka lsÍu ^2021$04$01 oskg& 14 500
f;d.h 20 000
fjk;a úhoï 5 000
,sms øjH 11 000
fmdÿ úhoï 8 000
jßmkï 4 000
ÿrl:k .dia;= 2 500
.eks,s 10 000
2021$04$01 oskg msßjeh
bvï yd f.dvke.s,s 500 000
fudag¾ r: 1 000 000
,S nvq 60 000
2021$03$31 oskg laIh fjkalsÍï
bvï yd f.dvke.s,s 182 500
fudag¾ r: 200 000
,S nvq 12 000
uqo,a 28 500
wdfhdack wdodhï 50 000
m%d.aOkh 721 400
2 362 000 2 362 000

-21-
• w;sf¾l f;dr;=re

01' 2022$03$31 osk fN!;slj f;d. wd.Kkh l< w;r tys oS f;d.fha w.h re 45 000 f,i
;lafiare lrk ,os' tys Y=oaO Wm,íê w.h 40 000 ls'
02' .kqfokq lrefjl=g úl=Kq re 13 000 f;d. bj;alrf.k f.dia fkd;snqKs'
03' jHdmdrh úiska ñ,oS f.k we;s re 12 500 f;d.hla .nvdjg ,eî we;af;a 2022$04$10 oskh
04' jHdmdr úiska ksu,ag úlsKSfï fyda wdmiq tùfï mokï u; re 35 000 lg bkafjdhsia l< NdKav
f;d.hla hjd ;snqK w;r bka re 15 000 f;d. úlsKS ke;s nj ksu,a úiska jHdmdrhg okajk ,os'
05' jHdmdrfha m%;sm;a;sh jkqfha msßjehg 20] ,dNhg;a tl;= fldg úl=Kqï ñ, ;SrKh lsÍu fõ'
f;d. iïmQ¾K m%udKhu úl=Kqï f,i i,ld we;'
06' ,smsøjH j,ska re 1 000 f;d.hla b;sß ù ;snqKs'
07' jHdmdrfha laIh m%;sm;a;sh my; oelafõ' ^ir, ud¾.slj laIh lrkq ,efí'&
f.dvke.s,s 5]
fudag¾ r: 10]
,S nvq 5]
08' ydkslrK w,dN i`oyd bvyeÍï wjidk Kh.e;s fYaIh u; 10] la fjkal< hq;= h'

• wjYH jkafka"
1' lu,kd;af.a jHdmdrfha 2022$03$31 oskg ,dN fyda w,dN m%ldYh
2' lu,kd;af.a jHdmdrfha 2022$03$31 oskg uQ,H ;;a;aj m%ldYh

-22-
11&' my; oelafjkafka wñ,f.a jHdmdrfha 2022$03$31 oskg ms<sfh, l< fYaI msßlaiqu fõ'
2022$03$31 oskg fYaI msßlaiqu
.sKqfï ku yr ner
úl=Kqï 810 000
.ekqï 324 000
wdmiq tjqï 54 000
;sre nÿ 436 000
f.ktafï l=,S 22 000
nEfï yd megùfï .dia;= 15 000
Kh.e;sfhda 28 000
fnd,aKh 4 000
Khysñfhda 105 000
nexl= Kh 12] 150 000
ÿka jÜgu $ ,o jÜgu 4 000 3 500
bvu yd f.dvke.s,s 500 000
hkaf;%damlrK 250 000
,S nvq 50 000
fudag¾ r: 750 000

2021$04$01 oskg laIh fjka lsÍu

f.dvke.s,s 30 000
hkaf;%damlrK 37 500
,S nvq 10 000
fudag¾ r: 75 000
,o f.dvke.s,s l=,s 30 000
fiajl fõ;k 128 000
úÿ,sh 5 000
rlaIKh 7 500
úl=Kqï fldñia 2 500
uqo,a fYaIh 26 000

f;d.h ^2021$04$01& 15 000

m%pdrKh 10 000
wvudk Kh fjka lsÍï ^2021$04$01& 1 500
nexl= Kh fmd,S 3 000
f.dvke.s,s w¨;ajeähd úhoï 15 000
m%d.aOkh 924 500
2 213 000 2 213 000
• w;sf¾l f;dr;=re

01' 2022$03$31 oskg f;d.fha msßjeh 48 000 jk w;r tys Y=oaO Wm,íê w.h 45 000 ls'
02' úl=Kqï ñ, ;=< 8] VAT we;=<;aù we;s w;r .ekqï ;=< o 8] VAT wvx.= ù we;'
03' Kh.e;s msh,af.a re 5 000 fYaIh ydkslrK w,dN f,i lmd yeÍug ;SrKh lrk ,os'

-23-
04' 8] EPF i`oyd wvqlsÍfuka miq fiajlhkag jegqma f.jd we;s w;r fuu wdh;kh ETF i`oyd o
,shdmosxÑ ù we;'
05' ydkslrK w,dN bvyeÍï i`oyd 10] fjkal< hq;= w;r
my; úhoï WmÑ;j we;'
f.dvke.s,s 5]
hka;% 10]
,S nvq 10]
fudag¾ r: 10]
06' fudag¾ r: laIh lrkq ,nkafka ySkjk fYaI l%uhg fõ'

• wjYH jkafka"
1' wñ,f.a jHdmdrfha 2022$03$31 osfkka wjika j¾Ih i`oyd úia;S¾K wdodhï m%ldYh
2' wñ,f.a jHdmdrfha 2020$03$31 oskg uQ,H ;;a;aj m%ldYh

SPECIAL MCQ QUESTIONS

^01&' jHdmdrhla 2022$03$31 osfkka wjika jQ .sKqï j¾Ih i`oyd f.jd we;s f.dvke.s,s l=,s re 20 000
ls' 2021$12$31 osfkka wjika jQ j¾Ih i`oyd udisl f.dvke.s,s l=,s remsh,a 2 000 ne.ska jQ w;r
2022$12$31 osfkka wjika jQ j¾Ih i`oyd udisl f.dvke.s,s l=,s re 2 500 ne.ska fõ'

2022$03$31 osfkka wjika j¾Ifha wdodhï m%ldYfha yd toskg Uq,h ;;A;Aj m%ldYh oelaúh hq;=
f.dvke.s,s l=,s ms<sf,ska oelafjkafka"
1' re 18 000 la yd re 20 000 ls' 2' re 24 000 la yd re 4 000 ls'
3' re 25 500 la yd re 22 500 ls' 4' re 30 000 la yd re 10 000 ls'
5' re 31 500 la yd re 11 500 ls' ^''''''''''''&

^02&' 2020$10$01 osk iSñ; wr,sh iud.u f.dvke.s,a,la l=,shg .kakd ,o w;r ta fjkqfjka
2021$09$30 osfkka wjika ld,ÉfPaoh i`oyd re 120 000 l l=,shla f.jk ,os' 2022$09$30 osfkka
wjika ld,ÉfPaoh i`oyd 2021$10$01 osk f.jQ l=,sh jre 160 000 ls' iud.fuka .sKqï foieïn¾
31 osk wjika fõ'

2021$12$31 jk osfkka wjika j¾Ifha ,dN w,dN .sKqug whl< l=,sh iy toskg l,ska f.jQ
l=,sh jkqfha"
,dN w,dN .sKqug wh l< l=,sh^re& l,ska f.jQ l=,sh ^re&
1' 160 000 90 000
2' 130 000 120 000
3' 130 000 90 000
4' 160 000 120 000
5' 120 000 30 000 ^''''''''''''&

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-25-
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