[This question paper contains 24 printed pages.

Sr. No. of Question Paper

12 . 12- . 'LO24 l ~Y
831 Your Roll No .
Unique Paper Code I
2412083501
Name of the Paper
Income-Tax Law and Practice
Name of the Course
[Link]. (H)
Semester
V-nsc
Duration : 3 Hours
Maximum Marks : 90
Instructions for Candidates

I. . Write your Roi! No. on the top immediately oil receipt of this question paper.

2. Attempt all questions. Each question has internal choice.

3. AU questions having two parts.

4. Use of Simple Calculator allowed ..

5. Answers may be written either in English or in Hindi; but the same medium should
be used throughout the paper.·

5. _.,
~ -- """1 °"' 3roSal 'lT ~ 1iliat 11"' """il" ~. ~<l>lt ;,,ri)' ..,_ 'ffi ti ,r-tf

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831
I. (a)· Mr. Ranjan was born in 1980 in India. His father Was also born in India in
1950. His grandparents were born in USA. Ranjan was residing in India till
18.03.2020. He left India first time on 18.03.2020 to USA and took
citizenship thereof. He visited India during the previous year 2023-24 for 90
days. His income details of the previous yeaf2023-24 are as below:

Rs. 180000
1) Interest on German Development bonds, 40% received in India Rs.272000
2) Dividend from a British Company received in USA · Rs. 100000
3) Cash gift received in India from a friend on his birthday Rs. 300000
4) Rent received from a property situated at Delhi Rs. 150000
5) Income from profession (set up in Delhi) in USA and received in Germany
Rs.250000
6) Royalty from a foreign company (received in London). Royalty pertains to
a project ofthef~reign company situated in India

Determine his residential ·status and taxable income : ·

(i} As per details given above.

(ii) If he had left India on 0J/04/2020 keeping no change in his .income.

(12)

(b) What do you mean by "Person" as per section 2(31) of the Income Tax
Act, I 961? How is the term "person" di [ferent from the term "assessee"?
(6)

OR

(a) Mr. Ankit, a citizen of!ndia, bas been carrying on a profession in Singapore,
where he is not liable to pay any income-tax. His income for the previous

year 2023-24 is as follows :

Rs. 200000
(i) Interest from deposits in India
 831
3

(ii) Dividend from UK company received in India Rs. 300000

(iii) Winnings from lottery in India Rs. 1200000

(iv) Professional income accrued and received in Singapore Rs. 600000

(v) Business income in Singapore but business is controlled

· from India Rs. 400000

Determine. his residential status and taxable income, if during the previous
year 2023-24 he has :

(a) not visited India.

(b) visited India for 200 days during 2023-24, and 200 days in every
preceding financial year since 2015-16.

(c) visited India for 121 days and in the four preceding years immediately
the previous year 2023-24, he was in India for 300 days. (12)

(b) Gross Total Income of Mr. Vinod (age 50 years ordinary resident) as
computed under Income-Tax Act, for the assessment year 2024-25 is
Rs. 620000. He deposited Rs. 120000 in a PPF account. Compute his tax
liability under old tax regime if he has agricultural income of Rs.. 400000.

(6)

2. (a) Mr. Rahul (with 50% hearing impairment certified by a medical authority) is
a 50-year-old resident individual employed as an Assistant Manager at
Diamond Pvt Ltd in Mumbai. He provides the following information for the
previous year 2023-24. Calculate his total income for the assessment year
2024-25 under the old tax regime.

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Amount
SN Particulars
Rs. 90000pm
(i) Basic Salary
retirement . Rs. 12000 pm
(ii) Dearness Allowance (50% forms part of salary for
benefits)
Rs. 36000
Fixed commission of 5% on a turnover of Rs. 720000 achieved
(iii)
during the previous year. (Commission spread equally over the year)
Rs. 24000pm
(iv) House Rent Allowance
(Rent paid Rs. 18000 pm, changed to Rs. 26000 w.e.f. 01/11/2023)
Rs. 3500 pm
(v) Transport Allowance (Expenses incurred Rs. 1200 per month)
Rs. 250000
an interest-free Joan on
(vi) The company provided him with
01/09/2023. As per the loan repayment terms, he will pay Rs.:
15000pm from November 2023 onwards (SBI Lending Rate on
1/4/2023 is 9% for the same purpose

(vii) He contributed Rs. 13000 per month to a recognized provident fund,

with an equal contribution from his employer
Rs.40000
(viii) Interest credited to the recognized provident fond during the
previous year@l0.5%p.a ..
Rs. 3500pm
He has been provided with car (more than 1600cc) facility by
(ix)
employer for both office and personal purposes. Car expenses are
paid by the employer.
Rs. 100 each
(x) Lunch coupon for 250 days during the previous year coupon per day

(12)

. (b). Describe the provisions for calculating the value of rent-free accommodation
provided to non-government employees. (6)

OR

(a) Mr. Ravi, a Senior Manager at Glob al Solutions Ltd, retired on 31 / l 0/2023
after serving 18 years and 7 months. He submitted his income details of the
previous year 2023-24 as follows :

(i) Basic salary Rs. 70000 per month at the time of retirement.

(ii) Dearness allowance 60%. of the basic salary, 50% of which was eligible
for retirement benefits.
 831
5
(iii) Increment of Rs. 6000 per month effective from 1/4/2023.

(iv) treatment.
Medical aUowance Rs .. 3000 pm. He spent Rs. 25000 on his medical

(v) Gratuity received Rs. 650000 (not covered under Gratuity Payment
Act). Earlier he worked with ABC Co. Ltd., where he also received
gratuity which was exempted up to Rs. 120000.

· (vi) Pension fixed at Rs. 30000 pm w.e.f. 0l/J l/2023. He commuted 2/3"
of his pension for a sum Rs. 510000 w.e.f. 0110112024 .

(vii) He contributed Rs. 10400 pm to recognized provident• fund (RPF),

with an equal contribution made by employer. Interested credited to
provident fund during the year amounted to Rs. 54000@ 12% p.a.

(viii) A lump sum amount of Rs. 1800000 received on account of

accumulated balance of RPF on retirement.

(ix) Leave salary at the time of retirement Rs. 350000.

(a) Leaves entitlement~ 35 leaves for each completed year of service

(630 leaves)

(b) Leaves availed= 420 days

(c) Leaves credited= 210 days

You are requited to compute his income chargeable under the head salary
for the assessment year 2024-25 under old tax regime. (12)

(b) Explain the provisions under Section 17(2) regarding valuation of

perquisite in respect of sale of movable assets, sold by employer to an
employee. (6)

3. (a) Mr. A prepared his books of accounts on accrual basis and submitted the
Profit and Loss Account as on 31st March 2024.

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 6
831 Amount
Particulars
· Amount 2060000
Particulars
111000 By Sales
810000
To Opening Stock By Short Term Capital Garns
1325500 40000
To Purchases By Discounts Received
749100 25000
To Wages & Salaries By Income Tax Refund
55400 1500
To Depreciation By Interest on Income Tax Refund
110000 12000
To Advertisement By Dividend from PQR Co. Ltd.
32500 180000
To Provision for Doubtful Debts By Closing Stock
40000
To Advance Income Tax Paid
75000
To Custom Duty
570000 3128500
To Profit Total
3128500
Total

Other information:
(i) Purchases included expenses of sum of Rs. 50000 spent on household

expenses of Mr. A.
(ii) Purchases further includes a payment of sum of Rs. I 8000 paid to a

creditor in cash.
(iii) Wages included outstanding amount of gratuity of a sum of Rs. \50000
to be paid on retirement of an employee. The said amount is paid as

follows:
(a) Rs. 30000 on 15/05/2024

(b) Rs. 50000 on 30/07/2024

(c) Rs. 70000 on 25/09/2024

(iv) Salaries included a sum of Rs. 200000 paid to spouse of Mr. A on

account of her services being sales manager, she is qualified MBA
(Marketing). Earlier she was working with _XYZ Ltd. and entitled to
withdraw Rs. 200000 for same services.
 831
7
(v) Depreciation as per section 32 is Rs. 52000.

(vi) Advertisement expense includes a sum of Rs. 34000 spent on organizing

a party for A's friend who visited India after a long _time.

(vii) Both opening stock and closing stocks are undervalued by I 0%.

Compute Taxable Income of Mr. A assuming that he contributes Rs. 120000

to PPF on 20/0112024 and due date of filing of return is 31/0712024. Mr.
A is not availing benefit of section 11 SBAC. (12)

(b) Explain the provisions to compute income on estimated basis in case of

assessee is engaged in profession under section 44ADA of the Income Tax
Act. (6)

OR

(a) Mr. X is a practicing Chartered Accountant in Delhi prepared his books of

accounts on receipt and payment basis. He submitted receipt payment details
as below for the previous year 2023-24. -

Particulars Amount
Particulars
Balance bid Amount
513000" Purchase of Furniture
Fees from Clients 300000
Car Expenses
P.Y. 2023-24 267750
1431000 Salary to Staff
P.Y. 2022-23 529200
65950 Office Rent
Presents from Clients 48000
36000 Office Expenses
Loan from PPP 22500
325000 Income Tax Paid
18000
Professional Tax
2000
Contribution to PPF
65000
Contribution to Sukanya Samriddhi
20000
Balance c/d ·
Total 1098500
2370950
Total
2370950

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Other Information :
(i) The fee pertaining to the financial year 2022-23 is received in the
previous year 2023-24.
I

(ii) Presents from -clients included a gift of Rs. 15000 from his friend .

. (iii) Rate of depreciation on furniture 10% as per section 3 2 of the Act. ..

Th~ furniture was purchased o_n 01/12/2023.

(iv) The depreciation on car as per section 32 is Rs. 12000 which is not
shown in above details.· .

(v) 1/41h of the car is used for personal purposes.

(vi) Office expenses included household expenses a sum of Rs. 5000.

(vii) A sum of Rs. 50000 paid to brother of Mr. X for computer related
work who does not hold any requisite qualification for that work.

·compute net taxable income of Mr. X. for the assessment year 2024-25
under old tax regime. (12)

(b) Discuss the provisions :relating to amount not deductible in respect of certain
(6)
unpaid Habilities under section 43B of the Act.

4. (a) Mr. Ramesh purchased a plot of vacant land at a cost ofRs.10 lakhs in the
financial year 2008-09. He constructed a residential building on that land for
Rs. 5 lakhs in the financial year 2011-12. In July 2023, he entered into an
agreement to sell the land and building to Mr. Aman for a sale consideration
of Rs.60 lakhs, received Rs.500000 as an advance payment in cash; However,
Mr. Aman failed to pay the remaining amount by the due date, so Mr.
Ramesh forfeited the advance payment. He then entered into an agreement
with Mr. Karan, in January 2024, to sell the property for Rs.70 lakhs. The
sale deed was executed and registered on 10 March 2024 for the agreed
consideration, but the stamp duty valuation of the property was set at Rs.75
lakhs. Mr. Ramesh paid a l % brokerage on the received sale consideration.
 831
9

Following the sale, Mr. Ramesh made the following investments:-

(i) Acquired a residential property in Bengaluru for Rs.25 lakhs (on 28/
03/2024).

(i) Deposited Rs. 5 lakhs in Special Capital Gains Account Scheme (on
31/03/2024) to construct building on the land.

(i) Subscribed to NHAI bonds with Rs.3 lakhs on 25 May 2024.

Compute Mr. Ramesh 's income chargeable under the head "Capital Gains":
for the assessment year 2024-25. What would be the treatment of advance
money forfeited by him during 2023-24.

CII: 2023-24 = 348, 2011-12 = 184, 2008-09 = 137

(12)

(b) Explain the term "Net Annual Valu.e" in respect of house property income
uls 23 of the Act. State the deductions available from net annual value in
case of Let-Out property under new tax regime.
(6)

OR

(a) Mr. X (Date of Birth: 30/12/1958) has three independent houses, details are
given below:

Particulars
H-1 H-2 H-3
..
Purpose
Self-Occupied Let Out
MV Let Out
500000 500000
FRV 500000
600000 800000
SR 450000
450000 610000 580000
Monthly Rent
Nil 70000 50000
Unrealized Rent
- 140000 -
Vacancy Loss (in months)
- Nil 2
M. Taxes paid by Mr. X for 2023-24
10% 10% 10%

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831
Mr. X took a loan to construct house-2 and house-3 details are _given below.
Construction Last date of repayment
Amount of Rate of
Date of Loan completion date ofloan
Houses Loan Interest
taken
10/6/2023 31/3/2035
2000000 10%
H~2 1/4/2020
10/10/2015 31/1/2024 ·
2000000 10%
H-3 1/4/2012
Compute his taxable income under the head house property for the A.Y.
2024-25 under new tax regime. (12)

(b) Briefly explain the provisions relating to exemption of capital gain on transfer
of any long-term capital asset other than house property under section 54F
of the Act. (6)

5. (a) Mr. Lokesh (age 46 years), submits his income for previous year 2023-24
as follows:
Rs. 650000
Income from salary (before standard deduction)
Rs. 225000 ·
Income- from house property (computed) Rs. 200000
Short-term capital gains on gold Rs. 400000
Long-term capital gains on house property Rs.25000
Income from other sources
►. Interest on Fixed Deposits Rs. 14000
► Interest on Saving Banks Rs. 11000
Rs. 1500000
Gross Total Income

He made following investments/savings :

Rs. 180000
1) Contribution towards public provident fund
2) Life insurance premium for married son not dependant on him, policy is Rs.15000
issued after April 2012, sum assured is Rs. 260000.
Rs. 32000
3) Mediclaim premium paid by cheque for himself
Rs. 10000
4) He made the donation towards National Defence Fund
Rs. 15000
5) He made donation towards Swachh Bharat Kosh
Rs. 5000
6) PM CARES Fund
Rs. 8000
7) Zita Saksharta Samiti
Rs. 12000
8) Donations of blankets to an orphanage
Rs. 36000
9) Contribution by him towards National Pension Scheme
 831
11

Compute his tax liability for the assessment year 2024-25 under old tax
regim e.

(12)
(b) Exp lain provisions relating to set off and carry forward of house property,
short-tenn capital loss, and long-term capital losses as per Income Tax Act
1961.
(6)
OR

(a) Mr. Pankaj Singh (age: 64 years, residential individual) furnished the following
infonnation pertaining to previous year 2023-24. Compute his taxable income
and tax liability for assessment year 2024"25. Assume, Mr. Pankaj Singh
has opted to be taxed under new tax regime.

l) Income from house property

2) Saving bank interest Rs.300000
3) Received a gift from his father's friend Rs .. 40000

4) Purchased a house property from his close friend Mr. Dinesh Rs. 180000
However,·stamp value of the property is Rs.300000

5) Winnings from lotteries (net ofTDS@ 30%) Rs. 1500000

6) Dividend on shares in ABC Limited (domestic company) Rs. 1400000

Rs. 100000
7) Rental income from letting offumiture (not charged as business income)
8) Long term capital gain on listed equity shares and SIT is paid Rs. 20000
Rs. 90000

(12)
(b) Explain the provisions relating to clubbing of income of a minor child u/s
64(1 A) of Income Tax Act, 1961.
(6)

PTO.
 12 ·
831 ' .
1- (<Ii) ,jt -.'ar-Piil "1ri{ 1980 i\ '11«1 i\ S:311 'Ill ~ iilm <iii "1ri{ >\I 1950 i\ '11«1 i\ S:311
'Ill ~ sf«! - mi <iii "1ri{ ~ i\ S:311 'Ill -,';;r-f 18.03.2020 - '11«1 i\ <ll ~ ii I
~ d"" 13.03.2020 -.ii '11«1.t ~"Iii~ <lilnm <Iii .,,,,fl>,;,,. ilf-,;i\1 ~ 1q-.,1i\
q,\ 2023-24 <S" -.1,r-f 90 ~ ...- ~ '11«1 311'1 iii fuf,\ q,\ 2023-24 <S" ~

~ .180000
1) ~ ~- ~ ,n:: ~ , 40 % 'tfrnT ~ mB' ~.272000
2) ~ftefir ~ ~ ~~T ~ it "SITTr ~T ~ .100000
3)'+frnflt~~it~~ ..ij~i{~'Sfffi ~ ~ ~ .300000
4)~~~itm<t~~l<:!I ~ .150000
5) 3li:iftcITT ~ ttirr) ~ ~ ~ (it 3lT<f ~ ~ ~ "SITTr 3lT<f
6) ~ .;;,,,ft ,I [Link]) -.nR it mlf(I [Link] '<!ml it~ ~'!ft .;;,,,ft ,j;t ~.250000

11~~1~•fr it~ \1

(12)
i@TI

( 6)
831 13

(q;-) ~ ~, 'lffi'r ~ ~F•IR-cti t, ~ ~ 64<:Htl?:t" cfit ~ t, ~ ~ cfi1{ ~ ~

~~t, ~wt 2023-24 ~~~ 31Jlf~~t:.

200000 ~-

300000 ~

1200000 ~-

600000 ~-

400000 ~

~ ~ W-ITTf ~ cfit ~ 31JlT cfiT f.:ltmuT ~, ~ ~ wt 2023 - 2 4

~ cftu;r:

("{<l) ~ 2023 - 24 ~ cftu;r 2o_o ~ ~ ~ ~ tliT -& fcfi<:rr, ~ 201.s-16

i~~~wt~ 200 ~~~ ~tliT-&t&im,

(1T) ~ 121 ~ ~ ~ 'qf«f cfiT °& fcfi<:rr ~ ~ ~ cfll1T ~ ("&cti ~ wt

2023-24 ~) ·~ 300 fu;i) ~~~~~I
. (12)

(°{<l) 9,1T ~ ( ~ so wt, ~ ~) ~ ~ ~ 31Jlf, ~ fct ~ ~

~~, ~qtf 2024-25 ~~~~lift, 620000 -mt1 ~ q)q)~qi
ffl ~ 120000 ffl ~ ~ t, ~ ~ ~ ~ ~ ~ ~ ~ ~ Tfl1RT.
~ ~ ~ ~ 31JlT 400000 ffi t, ( 6)

PTO.
831 14
2. (tfi) ~~ (~fcli~n 3tfucfim~~111fu1a so%~m1'f~~)~~-~~
~~2s ~ (Hi14cfi ~ ~ ~ ~ cfiFl«f 50 ~~~~I q6' ~ ~

;filf ~
~
t 90000ffl~
(i) ~~ ~
~.12000-smt~
(ii) - ~'llm(~cllf.l<J~~~~fflefil50%~)
~ ~ t ~ ~ 720000 .ffl ~ cfil(\ijj I( tn::5 % Cfi1" ~ ~ .36000
(iii) 'cfilfiQr,=n ( -.µfiQr,:r cl1t ~ ii"~~ t Fct afta ~ mt!;lll) ·

~mtm"'ilm( ~fcti;n~ fe\i<:14i 18000~m-~, 24000ffl'SITTt°

(iv) ~
01/11/2023 t 26000 ffl it ll"m)
.
~.3500ffl~
(v) q ftc1 Q.'1 'llm ( ~ 1200 ffl 'SITT\" -im:}

~;i-~l /09/2023etit~~~~~I~~
~.250000
(vi) QNf~~'~.=tm2023tl5000fflffl~cfiT~
;fl~C!;~ ~~<T~~l /4/ 2023ei'r~~~ % t
~~+11Rta, i;mr~~itm~ 13000 ~ cfiT
(vii) ~ti,~,~~ ,~~f.l~1~1 cftam:it~~Cfi1"~1i1~1~ m

~-~~~+tl.=i.4€11 'Sl'ra~~ij-~fcti;n'tlm~ ~ .40000

(viii)
@10.5 %ffl <flt
f.l~t'rjil iITTT~ cfii4T<'.14 ~ &IMi•ld OO~Q<ITt~cfiR
. ~.35001,;ITTf~
(ix) (1600~it~) ~~~#ll{t:1cfi11'.:cfif~
f.l~t'rjii '[TU~fcti<rrmmt:1
. S!Rl~~~~
(x) ~~~~250~t~~~ 100~.

(12)
 831
15

( 6)
.:

(cfl) ~ -~if<-1~(:e- fi;ifJi2:s ~ ~ ~ ~. mt 18 cJ1i ~ 7 ~~~ ~~

31/10/2023 ctil' ijq1f.t<!tr ~I~~ cJ1i 2023-24 ~ ~ ~ 3IRf cfiT

(ii) ~ ~ ~ ~ cfiT 60% mu, ~ 'ij' soss ~qif.l~tB- ~ ~ ~ ~

mu,

'
(iv) filfctifftr ~ 3000 ffl ~ lfIB"I ~ ~ fiifchfffT ~ 'tR 25000 ffl
~~,
(v) ~ 650000 ~~rt(~~~~ 3@1ffi .,tf ~)I

~~~~~~fJi2:S~q)Jlf~ ~. ~~ 120000 ~~~

~ ~ ~ ~, ~ 'tR ~ ~I

(vi) 01/11/2023 'ij' ~ 30000 ffl ~ ~ cfif l'Jll ~ 01/01/2024 'ij'

3f1:[Link] ~cfi"r 2/3 ~ s10000 ffl ~ qf?qRfo tfi<: ~,

PTO.
 16
831
(vii) ~ ~ ~ ~ f.;lfi:r ( 3U{CTil<Cfi) -it ffl 1U6 10400 m ~ lf!Ji4H
~, ~ Ali\cAT -mu ~ ~ cfiT m•Ml.:f ~ l'flff' ~ ~ mu-r \lfcl'&l f.;lfu
-it ~ ~ 12% ffl ~ ~ m: ~ s4ooo m ~,
(viii) ~c1,A~ -q'( 34RCTI'<lfi ~~~mm~ CfiRUT iaocooo m ~ ~cfi1:1a mm .
~~,

~~cfi'{~~~cfi'{~~2024-25~~~~~~.
. .

(12)

(6)

3. (cfl) ~ "<' ~ ~ (r.4kllist~ ~ 34lUR -q'( ~ ct'f ~ 31 ~ 2024 'clcfl ~ ~ mFf

~~~'
 831
17

[Link]:ur lfPIT
~~t~
fim:vr lfPIT
171000 [Link]
~6~16-t~ 2060000
1325500 3l~q le! fir~ ffilf ID1J
~~~t~ 810000
749100 ~wt~
1r~~~lijt~ 55400
40000
.., ~~ID'U
~~1q;;t~ 25000
110000
~~1R~~ 1500
~~t~~ 32500 ~ ~ ~111~~·~ ~l?T
ID1J 12000
3l1wr ~ 'T@T;; ~ 40000 ~·iRm
~~t~ 180000
75000
ffilf
570000
~ 3128500
~ 3128500

~~:.

(i) (q~c;I~ ~ ~ ~ cfi" ~ ~ lR ~ ~ ~ 50000 m~~~

~,
(ii)~~~ :fiOfqlfilcm~~.~1Jf 18000 m~~ctiT ~~~
t,

(iii) ~ ~ cfrl{'qf~ ~ ~qlf.:ltJ:Rf lf{ ~ ~ ~ qfBT 150000 m~~

~ ~ ~ t, "3c@ ~ ctiT ~ Ai.il1~1( ~ ijJ@f t:
'(sr) 15/05/2024 cm~. 30000
.(GT) 30/07/2024 cm~- 50000

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 18
831
(iv) mR"~ ~~cfi ~ cm ~~cfim~~~3U cfi ~ ~~
~ 200000 ~ ctt mm~ t, cm~ (1t1tlR)1) mn:f 'gl ~~cm
XYZ fB{;\ls cfi ~ cfi1l{ W m ~ ~ "3m ~an cfi ~ 200000 ~
f.:tcfil('\~ ctt ~ ~I

(vi) fch114-f~~ A cfi~. ~~~~ ~ aw:11 ~, cfi~~ ~Gm

~-q{(Cftl Pcm~ 34000 ~~ii

~ ~ ctt w mn:f ~ ctt ~ ~. "ll6 ~ ~ fcfi" ~ 2010112024 cm

11lqtl.?'h ~ 120000 ~ cfiT m•tc!t-, wu t ~ ~ ~ ~ ctt 3IRPi ~
(12)
31/07/2024 t1 ~ ~ URT 115BAC cfiT ~ ~ "3of ~ f I

({ct) ~ ~ ctt URT 44ADA cfi ~ ~ cfi(c!ldl ~ ~ ~ Bm ~3U tW

34-j'tlf.:td 3lTUR 1f{ ~ ctt l1URl ~ cfi ~. ctt ~ ~I ( 6)

(qi) ~ ~ ~ if -q"cfi" ~ dtcfi13·l·c -g, ~--i'i-i ~ ~ ~ cfi auuR 1f{ ffl

~cUdtisltl ~ ctt f1 ~.~ ~ 2023- 24 cfi ~ ~ ~ ~ ~ ~

~ ~~I
 831 19
J

fclct~UI 1fnTT fclct ~111 1fnTT

~~~;tr 513000 [Link]-..~~~ 300000
~u~ cfiR cfiT~ 267750
tft.'cflt .2023-24 1431000 rfi~:;Ef I ft~ cfiT ffl 529200
tft.~ .2022-23 65950 rfil<lT;:;]<l ~ T 48000
~u~ 36000 rfil~T;:;]<l cfiT o1:t<f 22500
cf, cft ~Cfi u ~ 325000 ~ cfiT 'T"@R 18000
~~ 2000
cfl cft ~Cfi it ~fm a: I rl 65000
~ ~ it <TI i I a: I rl · 20000
~~trltt 1098500
~ 2370950 ~ 2370950

(ii) ~ imT ~ 1W ~ ~ ~ ffl imT ~ lJ<:IT 15000 ~ cfiT ~ ~

~l!lfl

(iii) ~ cfiT um 32 ct ~ ~ tR \<"4~1ij cfiT ~ 10: t, ~

0l /12 /2023 cfi) ~ lJ<:IT ~I .

· (iv) um 32 ct ~q)R'lR \<"4~1ij 12000 ~t~ 34<lcffl fcrcwiT~.,grmiu

l]<:ll t,

PT.O.
831 20

(vi) cfil<U<-14 ~-if 5000 mcfitm~~~W-if ~ ~I

(vii) ~~~ mf cn)~ "ij"~ ~~~ 50000 fflcfil~cfiT ~

~ Tflff, ~ 1lRf ~ ~ ~ ~ m ~ ~ ~ t,
~ W ~ ~ ~ '!_6'<-licfi .. ·cflt 2024 - 25 ~ ~ ~ ~ cfit ~ W Wlf 3Illf

cfiT 1TUA1' ~ I· (12)

((q) ~ cfiT um 43\ilt ~ ~ ~ diaa~cfi ffloit ~ ~ -if ~ ";J" cfiT ~

~m-a~~"q"{~~I (6)

4. . (cfi) ~ m ~ ~ qlf 2008 - 09 -it 10 ('[Rq m ctt "ffilIB -a ~ ~ -~ cfiT ~

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