Paper / Subject Code: 77705 / Accountancy and Financial Management IV

Duration: 3 Hours Marks: 100

Please check whether you have got the right question paper.
N B. 1. All Questions are Compulsory.
2. Q. No. 1 and Q. No. 6 carry 20 marks each, sub question A and B in these questions
Carry 10 marks each.
3. Q. No. 2 to Q.No. 5 carry 15 marks each, sub question A and B in these questions carry
8 and 7 marks respectively.
4. Working Notes should form the part of your answer.

Q.1 A] Fill in the blanks choosing the correct alternative: (Any Ten)
1. ……. should form part of the name of One Person Company.
a. LLP
b. Public Limited
c. OPC
d. None of the above
2. Unclaimed dividend is shown under …….
a. Current assets
b. Reserves and surplus
c. Current liabilities
d. None of the above
3. Sweat Equity shares are issued to …….
a. Existing Shareholders
b. Employees
c. Auditors
d. None of the above
4. Trade Payable includes ……
a. Creditors for goods
b. Creditors for expenses
c. Creditors for asset purchased
d. All of the above
5. Debentures may be issued at …….
a. Par
b. Discount
c. Premium
d. All of the above
6. The shares offered free of cost are called as …….
a. Rights shares
b. Bonus shares
c. Preferential shares
d. Priority shares
7. Dividend is usually paid to shareholders as a percentage of ……..
a. Paid up capital
b. Net profit
c. Called up capital
d. Authorized capital

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8. Capital Redemption Reserve can be utilized for …….

a. Payment of dividend
b. Issue of right shares
c. Issue of fully paid bonus shares
d. Setting off against losses
9. The redemption amount remaining unpaid to preference shareholders is shown in the
balance sheet as …….
a. Current liabilities
b. Loan
c. Share capital
d. Contingent liabilities
10. The claim of debenture holders on redemption is credited to …….
a. Cash/Bank A/c
b. Sinking Fund A/c
c. Debenture holders A/c
d. None of the above
11. The excess of consideration paid over net value of assets taken over is called …….
a. Security premium
b. Goodwill
c. Capital reserve
d. None of the above
12. Profit prior to incorporation is available for payment of …….
a. Dividend
b. Interest on debentures
c. Both a and b
d. None of the above

Q.1 B] State whether the following statements are true or false: (Any Ten)
1) Authorized capital is disclosed only for information.
2) The shares of all companies are listed on the stock exchanges.
3) Participating Preference shareholders can participate and vote on all matters affecting the
Company.
4) Debenture capital is called as debt capital.
5) In case of redemption of debentures, creation of Debenture Redemption Reserve is
optional to the Company.
6) Capital Reserve and Reserve Capital are one and the same.
7) Issue of bonus shares results in conversion of profit into share capital.
8) Premium on redemption of preference shares is adjusted out of profits.
9) Depreciation on delivery van is allocated in sales ratio.
10) After redemption of debentures, balance in Debenture Redemption Reserve is transferred
to General Reserve account.
11) The assets offered as security are released after redemption of debentures.
12) Profit prior to incorporation is transferred to General Reserve.

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 Paper / Subject Code: 77705 / Accountancy and Financial Management IV

Q.2 Sampurna Co. Ltd was incorporated on 1st May 2018 to take over the business of M/s Apurna,
as going concern from 1st January 2018. The Profit and Loss Account for the year ending
31st December 2018 was as follows:
Particulars Rs. Particulars Rs.
To Rent and Taxes 8,500 By Gross Profit 2,12,020
To Administrative Salaries and expenses 25,500
To Selling Expenses 5,000
To Directors Fees 12,000
To Carriage Outward 12,960
To Advertisement 18,000
To Depreciation 3,000
To Audit Fees 6,000
To Electricity Charges 1,260
To Interest on Debentures 19,800
To Net Profit 1,00,000
Total 2,12,020 Total 2,12,020
Additional Information:
1. Sales for each month from September 2018 to December 2018 were double the monthly
sales from January 2018 to August 2018.
2. Audit fees are for the entire period.
3. Rent was increased from Rs.500 p.m. to Rs.1,000 p.m. with effect from 1st August 2018.
You are required to prepare statement of Profit and Loss, allocating the income and expenses on
suitable basis between Pre and post incorporation periods.
OR

Q.2 Fida Pvt. Ltd. was incorporated on 1st August 2018. This company agreed to take over business
of Ada & Co. as going concern with effect from 1st April 2018.
The Profit and Loss Account for the year ended 31st March 2019 is given below:
Particulars Rs. Particulars Rs.
To Administrative staff salaries 1,68,000 By Gross Profit 6,00,000
To Rent 1,60,000
To Electricity Charges 30,000
To Advertisement 21,000
To Bad Debts 5,000
To Commission on Sales 33,000
To Preliminary Expenses w/off 7,000
To Interest on Debentures 3,000
To Interest on Purchase Consideration 6,000
To Net Profit 1,67,000
Total 6,00,000 Total 6,00,000
Additional Information :
1. Sales for pre-incorporation period were <5,00,000 which were 1/3 of the total sales.
2. Rent from 1st August 2018 was increased by <5,000 p.m.
3. Salaries to administrative staff was increased by <3,000 p.m., w.e.f. 1st August 2018.
4. Bad Debts are from the debtors relating to the month of March 2018.
5. Purchase Consideration was paid on 30th September 2018.

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Prepare Statement showing Profit and Loss for the year ended 31st March 2019 appropriating
all income and expenditure items between Pre-incorporation and Post incorporation period on
suitable basis.

Q.3. Following is the Balance Sheet of Diamond Ltd. as on 31st March 2019:
Liabilities < Assets <
20,000; 8% Preference Shares of 20,00,000 Fixed Assets 37,00,000
<100 each fully paid Investments 14,00,000
2,50,000 Equity shares of <10 25,00,000 (M.V. < 15,00,000)
each fully paid Current Assets 26,70,000
Profit & Loss a/c 12,50,000
Dividend Equalisation Reserve 9,00,000
Securities Premium 1,20,000
Current Liabilities 10,00,000
Total 77,70,000 Total 77,70,000
8% Preference Shares are due for redemption on 31st March 2019 at premium of <10 per
share. The company sold investments at market value. The Company decided to utilize available
sources to full extent for redemption purpose. The Preference Shares were redeemed on the due
date. The payment was made to all preference shareholders except one shareholder holding 800
preference shares who could not be traced.
Pass journal entries in the books of Diamond Ltd. to record the above transactions and
prepare Balance Sheet of the Company after redemption of Preference Shares.
OR

Q.3. Following is the summarised Balance Sheet of Soham Ltd. as on 31st March 2019:
Liabilities < Assets <
12% Preference Shares of Fixed Assets 28,00,000
<100 each, <80 paid 24,00,000 Bank 27,60,000
Equity shares of <10 each fully Other Current Assets 13,00,000
paid 12,00,000
Profit & Loss a/c 11,00,000
General Reserve 12,00,000
Securities Premium 60,000
Current Liabilities 9,00,000
Total 68,60,000 Total 68,60,000
The Preference Shares are to be redeemed at 10% premium, for this purpose the Company
made the final call and all call money was duly received.
On 1st April 2019 a fresh issue of Equity Shares of < 10 each was made at 10% premium to
the minimum extent as required under the Companies Act for the purpose of redemption of
Preference Shares.
On 1st October 2019, Bonus shares were issued at par at the rate of one share for every two
shares held on the same date.
Pass journal entries in the books of Soham Ltd. to record the above transactions.

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 Paper / Subject Code: 77705 / Accountancy and Financial Management IV

Q.4. Prudence Ltd. redeemed <50,00,000; 12% Debentures at a premium of 5% fully out
of profit on 30th Sept. 2018. The company had a Debenture Redemption Reserve of
<10,00,000. For the purpose of redemption of debentures, apart from creating Debenture
Redemption Reserve the Company complied with the necessary statutory provisions in such
a manner so as to utilize the funds of the company to the minimum possible extent. Pass
necessary journal entries for the redemption of debentures.
OR

Q.4. Pass necessary journal entries for the following independent transactions:
1. 9%, 8,000 Debentures of <100 each due for redemption at 10% premium.
2. Money paid off to Preference shareholders for 11%, 30,000 Preference shares of
<10 each due for redemption at 5% premium.
3. 25,000 fully paid Bonus shares of <10 each issued out of Capital Redemption Reserve.
4. Investment made of <3,00,000 in pursuant to statutory compliance of Redemption
of Debentures.
5. Premium on Redemption of Preference Shares <1, 50,000 written off.
6. Debenture Redemption Reserve <5, 00,000 transferred to General Reserve.
7. Money received in full out of fresh issue of 50,000 Equity Shares of <10 each at premium
<10 per share for the purpose of Redemption of Preference Shares.

Q.5 Following is the summarised Balance Sheet of Sunshine Ltd. as on 31st March 2019:
Liabilities < Assets <
Authorised Share Capital: Fixed Assets 5,50,000
1,00,000 Equity Shares of Rs.10 each 10,00,000 Investments 1,00,000
10,000; 9% Redeemable Preference Cash at bank 1,20,000
Shares of Rs. 100 each 10,00,000 Other Current Assets 5,80,000
Issued and Paid up Capital:
50,000 Equity shares of Rs.10 each
fully paid 5,00,000
5,000; 9% Redeemable Preference
Shares of Rs.100 each fully paid. 5,00,000
Reserves & Surplus:
Profit & Loss a/c 2,00,000
General Reserve 1,00,000
Current Liabilities 50,000
Total 13,50,000 Total 13,50,000
On 1 April 2019 the Company sold part of its investments at <72, 000 at 10% loss. Further
st

the Company decided to:

1. Redeem the Preference Shares at premium of 5%.
2. Issue Equity Shares of <10 each at par to the extent it is required under the Companies
Act for the purpose of redemption of Preference Shares.
3. Arrange Temporary Bank Overdraft to manage the funds if required.

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 Paper / Subject Code: 77705 / Accountancy and Financial Management IV

You are required to:

a. Show necessary Journal entries in the books of Sunshine Ltd. to record the above transactions.
b. Prepare Balance Sheet thereafter.
OR

Q.5 A. On 31st December 2018 Plasto-craft Ltd. redeemed 5,000, 9% debentures of < 100 each by
converting them into equity shares of <10 each at a premium of <2.50 per share. On the
same date the company also redeemed 2,500, 12% debentures of < 100 each in cash.
Company complied with the necessary statutory provisions in such a manner so as to utilize
profits and funds of the company to the minimum possible extent. Give the necessary
journal entries.

Q.5 B. Calculate the profits prior to and post incorporation from the following details:
Majestic Ltd. was formed on 1st August 2018 to take over the business of a partnership firm
from 1st April 2018. Sales from 1st April 2018 to 31st July 2018 were < 6,00,000 and sales
from 1st August 2018 to 31st October 2018 were < 11,00,000. Sales from 1st November 2018
to 31st March 2019 were < 13,00,000. Gross profit for the year was < 6,93,000. Total fixed
expenses for the year were <2,10,000 and total expenses relating to sales were < 2,40,000.
Directors' Fees amounted to <12,000 and Auditor's Remuneration for full year was <
24,000 which include < 6,000, charged for consultancy with respect to formation of
Company.

Q.6.A. What is Employee Stock Option Plan? Explain the legal provisions governing it.

Q.6.B. Distinguish between Shares and Debentures.

OR

Q.6. Write Short notes (Attempt any FOUR):

1. ESCROW Account
2. Bonus Shares
3. Debenture Redemption Reserve
4. Non- divisible profits
5. Partnership Vs. Limited Company.
6. Profit Prior to Incorporation

______________________

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 Paper / Subject Code: 77705 / Accountancy and Financial Management IV

(‘amR>r ^mfm§Va)
(3 Vmg ) ( EHy$U JwU : 100 )
gyMZm : 1) gd© àíZ gmoS>{dUo Amdí¶H$ Amho.
2) à.H«$.1 Am{U à.H«$. 6 à˶oH$s 20 JwUm§H$[aVm d CnàíZ A Am{U ~ à˶oH$s 10
JwUm§H$[aVm AmhoV.
3) à.H«$.2 Vo 5 à˶oH$s 15 JwUm§H$[aVm d ˶mVrb CnàíZ A Am{U ~ à˶oH$s 8 d 7
JwUm§H$[aVm AmhoV.
4) CÎmamMo Q>mMU CÎmamMm ^mJ Agob.
5) B§J«Or ^mfoVrb àíZ à‘mU ‘mZmdoV.

1. A) ¶mo½¶$ n¶m©¶ {ZdSy>Z Jmiboë¶m OmJm ^am (H$moUVohr Xhm) …

1) Imbrbn¡H$s ------EH$ 춳Vr H§$nZrÀ¶m ZmdmMmM ^mJ AgVmo.
A) Eb².Eb².nr.
~) n[ãbH$ {b.
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S>) darbn¡H$s H$moUVmhr Zmhr
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~) {ZYr Am{U A{Y³¶
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S>) darbn¡H$s H$moUVmhr Zmhr
3) ñdoX g‘^mJ -------¶m§Zm {Xbo OmVmV.
A) ApñVËdmV Agboë¶m ^mJYmaH$m§Zm
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S>) darbn¡H$s H$moUVmhr Zmhr
4) ì¶mnmar XoUt‘ܶo ------g‘m{dîQ> AgVo.
A) ‘mbmMo YZH$mo
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H$) ‘mb‘Îmm IaoXr Ho$bobo YZH$mo
S>) darbn¡H$s gd©
5) H$O©amoIo ----{dH«$sg H$mT>bo OmD$ eH$Vo.
A) ˶mM qH$‘VrZo
~) gyQ> {Xboë¶m qH$‘VrZo
H$) A{Y^mamZo
S>) darbn¡H$s gd© àH$mao
6) qH$‘V Z KoVm Ho$bobo ^mJ ¶m§Zm -----åhUVmV.
A) h³H$^mJ
~) A{Ybm^m§e ^mJ
H$) AJ«h¸$
S>) àmYmݶ ^mJ

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 Paper / Subject Code: 77705 / Accountancy and Financial Management IV

7) ^mJYmaH$m§Zm {Xbm OmUmam bm^m§e ho Zoh‘r -------da eoH$S>m XamZo {Xbo OmVo.
A) dgyb ^m§S>db
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8) ^m§S>db {d‘moMZ {ZYr-----H$[aVm dmnabm OmD$ eH$Vmo.
A) bm^m§e XoʶmH$[aVm
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H$) nyU© XÎm A{Ybm^m§e ^mJ XoʶmH$[aVm
S>) VmoQ>m ImVo ~mX H$aʶmH$[aVm
9) AJ«h¸$ ^mJYmaH$m§Zm {d‘moMZmMo ~mH$s am{hbobo XoUo Vmio~§Xm‘ܶo ----- ‘ܶo Xe©{dbo OmVo.
A) Mmby XoUr
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10) H$O©amoIo YmaH$m§Mm {d‘moMZmdarb Xmdm------ bm O‘m Ho$bo OmVo.
A) amoI/~±H$ ImVo
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H$) H$O©amoIo YmaH$ ImVo
S>) darbn¡H$s H$moUVohr Zmhr
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A) ^mJ A{Y^ma
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12) ñWmnZmnyd© Z’$m -----XoʶmH$[aVm CnbãY AgVmo.
A) bm^m§e
~) H$O©amo»¶m§darb ì¶mO
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S>) darbn¡H$s H$moUVohr Zmhr

~) Imbrb {dYmZo g˶ {H$ Ag˶ Vo gm§Jm (H$moUVohr Xhm) …

1) A{YH¥$V ^mJ^m§S>db ho ’$³V ‘m{hVrH$[aVm Xe©{dbo OmVo.
2) gd© H§$nݶm§Mo ^mJ eoAa ~mOma Zm|XUrH¥$V AgVmV.
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‘VXmZ H$ê$ eH$VmV.
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7) A{Ybm^m§e(~moZg) ^mJ XoUo åhUOo Zâ¶mMo ê$nm§Va ^mJ ^m§S>dbmV H$aUo.

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 Paper / Subject Code: 77705 / Accountancy and Financial Management IV

8) AJ«h¸$ ^mJmÀ¶m {d‘moMZmdarb A{Y^ma Zâ¶m‘YyZ ImVo~mX Ho$bm OmVmo.

9) ‘mb {dVaU dmhZm§darb Kgmam {dH«$s AZwnmV‘ܶo {d^mJbm OmVmo.
10) H$O©amo»¶m§À¶m {d‘moMZmZ§Va, H$O©amoIo {d‘moMZ {ZYr Mr O‘m gm‘mݶ {ZYr Im˶mV dJ© Ho$br
OmVo.
11) H$O©amo»¶mÀ¶m {d‘moMZmZ§Va JhmU åhUyZ R>odboë¶m ‘mb‘Îmm ‘w³V hmoVmV.
12) ñWmnZmnyd© Z’$m gm‘mݶ {ZYrbm dJ© Ho$bm OmVmo.

2. दि.१ जानेवारी २०१८ पासनू मेससस अपर्ू चस ा चालू व्यवसाय ताब्यात घेण्यासाठी दि. १ मे २०१८ रोजी संपर्ू स
कं.दल. ची स्थापना झाली. ३१ दिसेंबर २०१८ रोजी सपं र्ाऱ्या वर्ासचे नफा तोटा खाते पढु ीलप्रमार्े:
तपशील रु. तपशील रु.
भािे आदर् कर ८,५०० ढोबळ नफा २,१२,०२०
प्रशासकीय वेतन आदर् खचस २५,५००
दवक्री खचस ५,०००
संचालक शल्ु क १२,०००
दवक्रीवरील वाहतक
ू खचस १२,९६०
जादहरात १८,०००
घसारा ३,०००
लेखापरीक्षर् शल्ु क ६,०००
दवजदबल १,२६०
कजसरोखयांवरील व्याज १९,८००
दनव्वळ नफा १,००,०००
२,१२,०२० २,१२,०२०
अदतररक्त मादहती :
1. सप्टेंबर २०१८ ते दिसेंबर २०१८ ची मादसक दवक्री जानेवारी २०१८ ते ऑगस्ट २०१८ च्या
मादसक दवक्रीच्या िप्ु पट होती.
2. लेखापरीक्षर् शल्ु क हे पर् ू स वर्ासचे आहे.
3. १ ऑगस्ट २०१८ पासनू ^mS>o रु.५०० प्रदतमदहना वरून रु.१,००० प्रदतमदहना इतके वाढवण्यात आले
होते.
स्थापनापवू स आदर् स्थापनानंतर कालावधीत उत्पन्न आदर् खचासचे योग्य दवभाजन करून नफा तोटा
पत्रक तयार करा.
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qH$dm

2. {’$Xm àm.{b.Mr ñWmnZm {X. 1 Am°JñQ> 2018 amoOr Pmbr ˶m H§$nZrZo {X. 1 E{àb 2018 nmgyZ AXm
Am{U H§$nZrMm Mmby ì¶dgm¶ Vmã¶mV KoʶmMo R>a{dbo.
{X. 31 ‘mM© 2019 amoOr g§nUmè¶m dfm©Mo Z’$m VmoQ>m ImVo Imbrbà‘mUo…
Vnerb < Vneri <
àemgH$s¶ H$‘©Mmar doVZ 1,68,000 T>mo~i Z’$m 6,00,000
^mS>o 1,60,000
drO {~b 30,000
Om{hamV 21,000
~w{S>V H$O© 5,000
{d{H«$darb Xbmbr 33,000
àmW{‘H$ IM© ImVo~mX 7,000
H$O©amoIodarb ì¶mO 3,000
IaoXr ‘mo~Xbm darb ì¶mO 6,000
{Zìdi Z’$m 1,67,000
EHy$U 6,00,000 EHy$U 6,00,000
A{V[a³V ‘m{hVr…
1. ñWmnZmnyd© H$mbmdYrVrb {dH«$s <5,00,000 hmoVr, {O EHy$U {dH«$sÀ¶m 1 3 hmoVr.
2. 1 Am°JñQ> 2018 nmgyZ ^mS>o à{V ‘{hZm 5000< Zr dmT>bo.
3. 1 Am°JñQ> 2018 nmgyZ àemgH$s¶ H$‘©Mmè¶m§Mo doVZ à{V ‘{hZm < 3000 Zr dmT>bo.
4. ~w{S>V H$O© ho ‘mM© 2018 ¶m ‘{hݶmVrb F$UH$m|er g§~§{YV Amho.
5. IaoXr ‘mo~Xbm {X. 30 gßQ>|~a, 2018 amoOr AXm H$aʶmV Ambm.
ñWmnZm nyd© Am{U ñWmnZm Z§Va H$mbmdYrV CËnÝZ Am{U IMmªMo ¶mo½¶ {d^mOZ H$ê$Z aH$mZm
ñdénmV {X. 31 ‘mM© 2019 amoOr g§nUmè¶m dfm©H$[aVm Z’$m VmoQ>m nÌH$ V¶ma H$am.

3. 31 ‘mM© 2019 amoOrMm S>m¶‘§S> {b. Mm Vmio~§X nwT>rbà‘mUo…

XoUr < ‘mb‘Îmm <
20,000 8% AJ«h¸$ ^mJ à˶oH$s <. pñWa ‘mb‘Îmm 37,00,000
100 Mo nyU©XÎm 20,00,000 Jw§VdUwH$(~mOmar 14,00,000
2,50,000 g‘^mJ à˶oH$s <10 Mo ‘yë¶ <.
nyU©XÎm 25,00,000 15,00,000)
Z’$m VmoQ>m ImVo 12,50,000 Mmby ‘mb‘Îmm 26,70,000
bm^m§e g‘rH$aU {ZYr 9,00,000
^mJ A{Y^ma 1,20,000
Mmby XoUr 10,00,000
EHw$U 77,70,000 EHw$U 77,70,000
31 ‘mM© 2019 amoOr <.10 à{V^mJ A{Y^mamZo 8% AJ«h¸$ ^mJmMo {d‘moMZ Xo¶ Pmbo Amho. H§$nZrZo
Jw§VdUwH$ ~mOma ^mdmZo {dH$br. H§$nZrZo {d‘moMZmH$[aVm CnbãY {ZYrMm nwaonya dmna H$aʶmMo R>a{dbo.
R>aë¶mà‘mUo AJ«h¸$ ^mJmMo {d‘moMZ Pmbo. 800 AJ«h¸$ ^mJ ~miJUmam EH$ ^mJYmaH$ (Omo gmnSy>

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eH$bm Zmhr) gmoSy>Z gd© ^mJYmaH$m§Zm a¸$‘ AXm H$aʶmV Ambr.

S>m¶‘§S> {b.À¶m amoO{H$Xu‘ܶo darb ì¶dhmamÀ¶m Zm|Xr H$am Am{U AJ«h¸$ ^mJmÀ¶m {d‘moMZmZ§VaMm
H§$nZrMm Vmio~§X V¶ma H$am.
qH$dm

3. 31 ‘mM© 2019 amoOrMm gmoh‘ {b. Mm g§[jßV Vmio~§X nwT>rbà‘mUo…

XoUr < ‘mb‘Îmm <
12% AJ«h¸$ ^mJ à˶oH$s < 100 pñWa ‘mb‘Îmm 28,00,000
<80 Mo XÎm 24,00,000 ~±H$ 27,60,000
g‘^mJ à˶oH$s < 10 Mo nyU© XÎm 12,00,000 BVa Mmby ‘mb‘Îmm 13,00,000
Z’$m VmoQ>m ImVo 11,00,000
gm‘mݶ {ZYr 12,00,000
^mJ A{Y^ma 60,000
Mmby XoUr 9,00,000
68,60,000 68,60,000

AJ«h¸$ ^mJmMo 10% A{Y^mamZo {d‘moMZ H$amd¶mMo Amho. ˶mH$[aVm H§$nZrZo A§{V‘ ‘mJUr Ho$br
d ‘mJUr a¸$‘ nyU©V… dgyb Pmbr.
AJ«h¸$ ^mJmÀ¶m {d‘moMZmH$[aVm H§$nZr H$m¶ÚmZwgma JaOoZwgma H$‘rV H$‘r g‘^mJ à˶oH$s <10
Mo 10% A{Y^mamZo {X. 1 E{àb 2019 amoOr {dH«$sg H$mT>ʶmV Ambo.
1 Am°³Q>mo~a 2019 amoOr Zm|X Agboë¶m à˶oH$ 2 ^mJm§H$[aVm 1 ¶m à‘mUmV g‘^mJ ‘yi
qH$‘VrÀ¶m XamZo ~moZg åhUyZ XoʶmV Ambo.
darb ì¶dhmamÀ¶m gmoh‘ {b. À¶m amoO{H$Xu‘ܶo Zm|Xr H$am.

4. 30 gßQ>|~a 2018 amoOr àwS>Ýg {b. Zo < 50,00,000 Mo 12% H$O©amoIo Mo 5% A{Y^mamZo nyU©V…
Zâ¶m‘YyZ/ {ZYr‘YyZ {d‘moMZ Ho$bo. H§$nZrH$S>o H$O©amoIo {d‘moMZ {ZYr Im˶mV <10,00,000 hmoVo.
H$O©amo»¶m§À¶m {d‘moMZmgmR>r, H$O©amoIo {d‘moMZ {ZYr O‘mH$aʶmIoarO BVa Amdí¶H$ H$m¶Xoera VaVwXr
H§$nZrZo Aem àH$mao Ho$ë¶m OoUoH$ê$Z H§$nZrMm H$‘rVH$‘r {ZYr dmnabm OmB©b.
H$O©amo»¶m§À¶m {d‘moMZmMr H§$nZrÀ¶m amoO{H$Xu‘ܶo Zm|Xr H$am.
qH$dm
4. nwT>rb ñdV§Ì ì¶dhmamH$[aVm amoO{H$Xu‘ܶo Zm|Xr H$am.
1. 9% 8,000 H$O©amoIo à˶oH$s <100 Mo 10% A{Y^mamZo {d‘moMZmH$[aVm Xo¶ Pmbo.
2. AJ«h¸$ ^mJYmaH$m§Zm 11%, 30,000 AJ«h¸$ ^mJ à˶oH$s <10 Mo 5% A{Y^mamZo {d‘moMZ
Pmë¶m~ÔbMr a¸$‘ AXm H$aʶmV Ambr.
3. ^m§S>db {d‘moMZ {ZYr‘YyZ 25,000 <10 Mo nyU©XÎm A{Ybm^m§e ^mJ XoʶmV Ambo.
4. H$O©amoIo {d‘moMZmH$[aVm H$m¶Xoera VaVyX åhUyZ <3,00,000 Jw§VdUwH$ H$aʶmV Ambr.
5. AJ«h¸$ ^mJm§À¶m {d‘moMZmdarb A{Y^ma 1,50,000 ImVo~mX H$aʶmV Ambm.
6. H$O©amoIo {d‘moMZ {ZYr 5,00,000 gm‘mݶ {ZYrbm dJ© H$aʶmV Ambm.
7. AJ«h¸$ ^mJm§À¶m {d‘moMZmH$[aVm <10 à{V ^mJ A{Y^mamZo {dH«$sg H$mT>boë¶m à˶oH$s <10

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À¶m 5000 g‘^mJm§Mo n¡go nyU© dgyb Pmbo.

5. 31 ‘mM© 2019 amoOrMm gZemB©Z {b. Mm g§{jßV Vmio~§X nwT>rbà‘mUo…

XoUr < ‘mb‘Îmm <

A{YH¥$V ^mJ ^m§S>db: pñWa ‘mb‘Îmm 5,50,000
1,00,000 g‘^mJ Jw§VdUyH$ 1,00,000
à˶oH$s <10 Mo 10,00,000 ~±Ho$Vrb amoI 1,20,000
10,000 9% {d‘mo{MV BVa Mmby ‘mb‘Îmm 5,80,000
AJ«h¸$ ^mJ à˶oH$s <100Mo 10,00,000
dgyb ^mJ ^m§S>db
50,000 g‘^mJ à˶oH$s <10 Mo
nyU©XÎm 5,00,000
5,000 9% {d‘mo{MV AJ«h¸$ ^mJ
à˶oH$s <100 Mo nyU©XÎm 5,00,000
{ZYr Am{U A{Y³¶…
Z’$m VmoQ>m ImVo 2,00,000
gm‘mݶ {ZYr 1,00,000
Mmby XoUr 50,000
13,50,000 13,50,000

1 §E{àb 2019 amoOr H§$nZrZo Jw§VdUwH$s‘Ybm H$mhr ^mJ 10% VmoQ>m ghZ H$ê$Z 72,000 én¶mg
{dH$bm. nwT>o H§$nZrZo Imbrb {ZU©¶ KoVbo…

1. AJ«h¸$ ^mJ 5% A{Y^mamZo [d‘moMZ H$aUo.

2. AJ«h¸$ ^mJmÀ¶m {d‘moMZmH$[aVm H§$nZr H$m¶ÚmZwgma Amdí¶H$ {VVHo$ g‘^mJ à˶oH$s <10 Mo
˶mM qH$‘Vrbm {d{H«$g H$mT>Uo.
3. JaO ^mgë¶mg n¡emMr ì¶dñWm H$aʶmgmR>r, VmËnwa˶m ~±H$ AmoìhaS´>mâQ>Mr VaVyX H$aUo.

AmnUmH$Sy>Z Ano{jV Amho…

A. gZemB©Z {b. À¶m amoO{H$Xu‘ܶo Zm|Xr H$aUo.
~. VX²Z§VaMm Vmio~§X V¶ma H$aUo
qH$dm
5. A>) 31 {S>g|~a 2018 amoOr ßbmñQ>mo H«$mâQ> {b. Zo 5000 9% H$O©amo»¶m§Mo à˶oH$s <100 Mo, à{V^mJ
2.50< A{Y^mamZo à˶oH$s <10 À¶m g‘^mJm‘ܶo énm§Va H$ê$Z {d‘moMZ Ho$bo. ˶mM {Xder H§$nZrZo
2,500 12% H$O©amoIo à˶oH$s <100 Mo amoIrZo gwÕm {d‘moMZ Ho$bo. H§$nZrZo H$m¶Xoera VaVyXr
Aí¶màH$mao nyU© Ho$ë¶m OoUoH$ê$Z H§$nZrMm Z’$m d {ZYr e³¶ {VV³¶m H$‘rV H$‘r à‘mUmV dmnabo
OmVrb amoO{H$Xu‘ܶo Amdí¶H$ Zm|Xr H$am.
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5. ~) nwT>rb ‘m{hVrdê$Z ñWmnZmnyd© Am{U ñWmnZmZ§VaÀ¶m Zâ¶mMr JUZm H$am.

1 E{àb 2018 nmgyZ ^mJrXmar g§ñWoMm ì¶dgm¶ Vmã¶mV KoʶmH$[aVm ‘°OopñQ>H$ {b.Mr. 1
Am°JñQ> 2018 amoOr ñWmnZm Pmbr. 1 E{àb 2018 Vo 31 Owb¡ 2018 ‘Yrb {dH«$s <6,00,000
hmoVr Am{U 1 Am°JñQ> 2018 Vo 31 Am°³Q>mo~a 2018 ‘Yrb {dH«$s <11,00,000 hmoVr. 1 Zmoìh|~a
2018 Vo 31 ‘mM© 2019 ‘Yrb {dH«$s hmoVr <13,00,000. df©^amMm T>mo~i Z’$m hmoVm
<6,93,000. df©^amMm EHy$U pñWa IM© hmoVm <2,10,000 Am{U {dH«$ser g§~§{YV EHy$U IM© hmoVm
<2,40,000. g§MmbH$ ewëH$ <12,000 Am{U boImn[ajH$mMo nyU© dfm©Mo ‘mZYZ <24,000 hmoVo
Á¶m‘ܶo <6,000 ho H§$nZr ñWmnʶmg§X^m©V gëbm Xoʶm~Ôb hmoVo.

6. A>) "H$‘©Mmar ^mJ ^m§S>db n¶m©¶ ¶moOZm' åhUOo H$m¶? ˶mg§~§Yr {d{dY H$m¶Xoera VaVyXr ñnîQ> H$am.
~) ^mJ Am{U H$O©amoIo ¶m§À¶mVrb ’$aH$ ñnîQ> H$am.
qH$dm
6. g§{jßV {Q>nm {bhm (H$moUVohr Mma) …
(1) BñH«$mo ImVo (ESCROW Account)
(2) ~moZg ^mJ
(3) H$O©amoIo {d‘moMZ {ZYr
(4) Z dmQ>ʶm¶mo½¶ Z’$m
(5) ^mJrXmar g§ñWm {dê$Õ ‘¶m©{XV H§$nZr
(6) Zm|XUrnyd© Z’$m

_________________

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