ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ › ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ ꯐꯣꯔꯃꯦꯠ
ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ ꯑꯦꯀꯥꯎꯟꯇꯀꯤ ꯐꯣꯔꯃꯦꯠ, ꯈꯨꯗꯃꯒ ꯂꯣꯌꯅꯅ
ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ ꯁ꯭ꯇꯦꯇꯃꯦꯟꯇꯀꯤ ꯍꯦꯗꯤꯡ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯀꯔꯤ ꯌꯥꯎꯕꯒꯦ, ꯑꯃꯁꯨꯡ ꯑꯄꯤꯛꯄ ꯗꯨꯀꯥꯟ ꯑꯃꯒꯤ ꯆꯍꯤ ꯃꯄꯨꯡ ꯍꯤꯁꯥꯕ ꯇꯧꯗꯨꯅ꯫
ꯐꯣꯔꯃꯦꯠ, ꯃꯊꯛꯇꯒꯤ ꯃꯈꯥꯗ
ꯀꯝꯄꯦꯅꯤ ꯑꯦꯛꯠ, 2013 ꯒꯤ Schedule III (Division I) ꯗ ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕꯒꯤ ꯁ꯭ꯇꯦꯇꯃꯦꯟꯇ ꯑꯁꯤ ꯀꯣꯂꯝ ꯑꯃꯈꯛꯇ ꯃꯊꯛꯇꯒꯤ ꯃꯈꯥꯗ ꯄꯥꯔꯤ: ꯑꯍꯥꯅꯕꯗ ꯁꯦꯜ ꯂꯥꯛꯄ, ꯃꯇꯨꯡꯗ ꯈꯔꯆꯁꯤꯡ ꯃꯈꯜ ꯃꯇꯨꯡ ꯏꯟꯅ, ꯃꯇꯨꯡꯗ ꯀꯥꯟꯅꯕ꯫ 1 ꯑꯦꯞꯔꯤꯜ 2024 ꯅꯠꯇ꯭ꯔꯒ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯍꯧꯔꯛꯂꯤꯕ ꯃꯇꯝꯗꯒꯤ ICAI ꯒꯤ Guidance Note on Financial Statements of Non-Corporate Entities ꯅ ꯄ꯭ꯔꯣꯞꯔꯥꯏꯇꯔꯁꯤꯞ, ꯄꯥꯔꯇꯅꯔꯁꯤꯞ ꯐꯥꯔꯝ ꯑꯃꯁꯨꯡ ꯑꯁꯤꯒꯨꯝꯕ ꯀꯥꯔꯕꯥꯔꯁꯤꯡꯗ ꯍꯦꯗꯤꯡ ꯑꯁꯤꯁꯤꯡꯗꯨꯃꯛ ꯁꯤꯖꯤꯟꯅꯅꯕ ꯍꯥꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯐꯣꯔꯃꯦꯠ ꯑꯃꯈꯛꯅ ꯗꯨꯀꯥꯟ, ꯐꯥꯔꯝ ꯑꯃꯁꯨꯡ ꯑꯄꯤꯛꯄ ꯀꯝꯄꯦꯅꯤ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯊꯕꯛꯇ ꯆꯪꯏ꯫ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯀꯔꯤ ꯆꯪꯕꯒꯦ, ꯅꯍꯥꯛꯀꯤ CA ꯗ ꯍꯪꯕꯤꯌꯨ꯫
| ꯍꯦꯗꯤꯡ | ꯃꯁꯤꯗ ꯀꯔꯤ ꯌꯥꯎꯕꯒꯦ |
|---|---|
| ꯀꯥꯔꯕꯥꯔꯗꯒꯤ ꯁꯦꯜ ꯂꯥꯛꯄ (Revenue from operations) | ꯄꯣꯠ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁ ꯌꯣꯟꯕ, ꯌꯣꯟꯕ ꯍꯟꯗꯣꯛꯄ ꯀꯥꯏꯊꯣꯛꯇꯨꯅ꯫ ꯂꯧꯈꯤꯕ GST ꯑꯁꯤ ꯁꯦꯜ ꯂꯥꯛꯄ ꯅꯠꯇꯦ: ꯃꯗꯨ ꯁꯔꯀꯥꯔꯒꯤꯅꯤ꯫ |
| ꯑꯇꯣꯞꯄ ꯁꯦꯜ ꯂꯥꯛꯄ | ꯐꯪꯈꯤꯕ ꯁꯨꯗ, ꯐꯪꯈꯤꯕ ꯚꯥꯔꯥ, ꯐꯪꯈꯤꯕ ꯀꯃꯤꯁꯟ, ꯑꯔꯤꯕ ꯑꯦꯁꯦꯠ ꯌꯣꯟꯗꯨꯅ ꯐꯪꯕ ꯀꯥꯟꯅꯕ꯫ |
| ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯀꯆꯥ ꯄꯣꯠ | ꯁꯦꯝꯕ ꯃꯤꯁꯤꯡꯒꯤꯗꯃꯛ: ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯀꯆꯥ ꯄꯣꯠ (ꯑꯣꯄꯅꯤꯡ + ꯂꯩꯕ − ꯀ꯭ꯂꯣꯖꯤꯡ ꯀꯆꯥ ꯄꯣꯠ)꯫ |
| ꯌꯣꯟꯅꯕꯒꯤꯗꯃꯛ ꯄꯣꯠ ꯂꯩꯕ | ꯂꯩꯕꯥꯛ ꯃꯤꯁꯤꯡꯒꯤꯗꯃꯛ: ꯌꯣꯟꯅꯕꯒꯤꯗꯃꯛ ꯂꯩꯈꯤꯕ ꯄꯣꯠ, ꯂꯩꯕ ꯍꯟꯗꯣꯛꯄ ꯀꯥꯏꯊꯣꯛꯇꯨꯅ, ꯏꯅꯄꯨꯠ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯕ GST ꯌꯥꯎꯗꯅ꯫ |
| ꯁ꯭ꯇꯣꯛꯇ ꯑꯍꯣꯡꯕ | ꯑꯣꯄꯅꯤꯡ ꯁ꯭ꯇꯣꯛ ꯀꯥꯏꯊꯣꯛ ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ꯫ ꯃꯥꯏꯅꯁ ꯁꯦꯜ (ꯁ꯭ꯇꯣꯛ ꯍꯦꯅꯒꯠꯂꯦ) ꯅ ꯈꯔꯆ ꯍꯟꯊꯍꯜꯂꯤ꯫ |
| ꯊꯕꯛ ꯇꯧꯕ ꯃꯤꯁꯤꯡꯒꯤ ꯈꯔꯆ | ꯇꯟꯈꯥ, ꯃꯖꯨꯔꯤ, ꯕꯣꯅꯁ, PF ꯑꯃꯁꯨꯡ ESI ꯗ ꯅꯍꯥꯛꯀꯤ ꯁꯔꯨꯛ, ꯁ꯭ꯇꯥꯐ ꯌꯥꯏꯐ-ꯊꯧꯔꯥꯡ꯫ |
| ꯁꯨꯗ ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯥꯟꯁ ꯈꯔꯆ | ꯂꯣꯟ ꯑꯃꯁꯨꯡ ꯑꯣꯚꯔꯗ꯭ꯔꯥꯐꯠꯀꯤ ꯁꯨꯗ꯫ EMI ꯒꯤ ꯃꯨꯜ ꯁꯔꯨꯛ ꯑꯁꯤ ꯈꯔꯆ ꯅꯠꯇꯦ: ꯃꯁꯤꯅ ꯂꯣꯟ ꯍꯟꯊꯍꯜꯂꯤ꯫ |
| ꯗꯦꯞꯔꯤꯁꯤꯌꯦꯁꯟ | ꯐꯤꯛꯁ꯭ꯗ ꯑꯦꯁꯦꯠ (ꯐꯔꯅꯤꯆꯔ, ꯃꯦꯁꯤꯟ, ꯒꯥꯔꯤ, ꯀꯝꯞꯌꯨꯇꯔ) ꯒꯤ ꯆꯍꯤ ꯑꯃꯗ ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯁꯔꯨꯛ꯫ |
| ꯑꯇꯣꯞꯄ ꯈꯔꯆ | ꯚꯥꯔꯥ, ꯏꯂꯦꯛꯠꯔꯤꯛ, ꯄꯨꯊꯣꯛꯄ, ꯁꯦꯃꯗꯣꯛꯄ, ꯐꯣꯟ, ꯕꯦꯉ꯭ꯛ ꯆꯥꯔꯖ, ꯑꯦꯗꯚꯔꯇꯥꯏꯖꯃꯦꯟꯠ, ꯄ꯭ꯔꯣꯐꯦꯁꯅꯦꯜ ꯐꯤ ꯑꯃꯁꯨꯡ ꯑꯇꯩ꯫ |
| ꯇꯦꯛꯁ ꯈꯔꯆ | ꯐꯥꯔꯝ ꯅꯠꯇ꯭ꯔꯒ ꯀꯝꯄꯦꯅꯤꯒꯤ ꯏꯅꯀꯝ ꯇꯦꯛꯁ꯫ ꯄ꯭ꯔꯣꯞꯔꯥꯏꯇꯔꯒꯤ ꯃꯁꯥꯒꯤ ꯏꯅꯀꯝ ꯇꯦꯛꯁ ꯑꯁꯤ ꯀꯥꯔꯕꯥꯔꯒꯤ ꯈꯔꯆ ꯅꯠꯇꯦ: ꯃꯗꯨ ꯗ꯭ꯔꯣꯏꯡꯁꯇ ꯎꯠꯂꯤ꯫ |
ꯍꯤꯁꯥꯕ ꯇꯧꯔꯕ ꯈꯨꯗꯝ: ꯗꯨꯀꯥꯟ ꯑꯃ, 1 ꯑꯦꯞꯔꯤꯜ 2025 ꯗꯒꯤ 31 ꯃꯥꯔꯆ 2026 ꯐꯥꯑꯣꯕ
| ꯃꯔꯣꯜ | ꯁꯦꯜ (₹) |
|---|---|
| ꯀꯥꯔꯕꯥꯔꯗꯒꯤ ꯁꯦꯜ ꯂꯥꯛꯄ (ꯌꯣꯟꯕ 12,00,000 ꯀꯥꯏꯊꯣꯛ ꯍꯟꯗꯣꯛꯄ 20,000) | 11,80,000 |
| ꯑꯇꯣꯞꯄ ꯁꯦꯜ ꯂꯥꯛꯄ (ꯐꯪꯈꯤꯕ ꯁꯨꯗ) | 5,000 |
| ꯃꯄꯨꯡ ꯁꯦꯜ ꯂꯥꯛꯄ | 11,85,000 |
| ꯌꯣꯟꯅꯕꯒꯤꯗꯃꯛ ꯄꯣꯠ ꯂꯩꯕ (9,00,000 ꯀꯥꯏꯊꯣꯛ ꯍꯟꯗꯣꯛꯄ 10,000) | 8,90,000 |
| ꯁ꯭ꯇꯣꯛꯇ ꯑꯍꯣꯡꯕ (ꯑꯣꯄꯅꯤꯡ 1,50,000 ꯀꯥꯏꯊꯣꯛ ꯀ꯭ꯂꯣꯖꯤꯡ 1,80,000) | −30,000 |
| ꯊꯕꯛ ꯇꯧꯕ ꯃꯤꯁꯤꯡꯒꯤ ꯈꯔꯆ (ꯇꯟꯈꯥ) | 96,000 |
| ꯐꯥꯏꯅꯥꯟꯁ ꯈꯔꯆ (ꯕꯦꯉ꯭ꯛ ꯂꯣꯅꯒꯤ ꯁꯨꯗ) | 12,000 |
| ꯗꯦꯞꯔꯤꯁꯤꯌꯦꯁꯟ (ꯐꯔꯅꯤꯆꯔ) | 15,000 |
| ꯑꯇꯣꯞꯄ ꯈꯔꯆ (ꯚꯥꯔꯥ 60,000, ꯏꯂꯦꯛꯠꯔꯤꯛ 18,000, ꯕꯦꯉ꯭ꯛ ꯆꯥꯔꯖ 2,000, ꯑꯇꯩ 7,000) | 87,000 |
| ꯃꯄꯨꯡ ꯈꯔꯆ | 10,70,000 |
| ꯆꯍꯤꯒꯤ ꯀꯥꯟꯅꯕ | 1,15,000 |
ꯒ꯭ꯔꯣꯁ ꯀꯥꯟꯅꯕ ꯍꯥꯌꯕꯗꯤ ꯌꯣꯟꯕ ꯀꯥꯏꯊꯣꯛ ꯌꯣꯟꯈꯤꯕ ꯄꯣꯠꯀꯤ ꯃꯃꯜ: 11,80,000 − (8,90,000 − 30,000) = 3,20,000, ꯍꯥꯌꯕꯗꯤ ꯌꯥꯝꯅ ꯅꯛꯅ 27% ꯒ꯭ꯔꯣꯁ ꯃꯥꯔꯖꯤꯟ꯫ 1,15,000 ꯒꯤ ꯅꯦꯠ ꯀꯥꯟꯅꯕ ꯑꯁꯤ ꯑꯇꯣꯞꯄ ꯈꯔꯆ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯃꯇꯨꯡꯗ ꯂꯦꯃꯏ, ꯑꯃꯁꯨꯡ ꯃꯁꯤ ꯕꯦꯂꯦꯟꯁ ꯁꯤꯠ ꯇ ꯃꯄꯨꯒꯤ ꯀꯦꯄꯤꯇꯦꯂꯗ ꯆꯠꯂꯤ꯫