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vUrjkZ"Vªh; O;kikj ,oa foÙk

uksV Je&xgu oLrq X esaA vc vUrjkZ"Vªh; dher vuqikr (js[kk) P ij O;kikj izkjEHk gksrk gS rks nksuksa ns'k nksuksa oLrqvksa
osQ mRiknu esa fof'k"Vhdj.k djsaxs vkSj muosQ lUrqyu fcUnq (fcUnq E rFkk K) fcUnq F ij bdV~Bs gks tk;saxsA iQyLo:i
ns'k A dk miHkksx Lrj dher js[kk P osQ lkFk H fcUnq ij Å¡ps CI oØ ij foo£rr gks tk,xkA blh rjg ns'k
3
B dk miHkksx Lrj M fcUnq ij Å¡ps CI oØ ij foo£rr gks tk,xkA H rFkk M nksuksa fcUnq nksuksa ns'kksa esa nksuksa
4
oLrqvksa osQ fy, Å¡ph ek¡x dk ncko izn£'kr djrs gSaA nksuksa ns'kksa osQ chp O;kikj HFD vkSj FMG f=kHkqtksa osQ vk/
kj ij gksxkA vc ns'k A oLrq X dh DF ek=kk fu;kZr djrk gS vkSj ns'k B oLrq Y dh GF ek=kk bls fu;kZr djrk
gSA bl izdkj] ek¡x esa o`f¼ osQ lkFk iw¡th&xgu ns'k A Je&xgu oLrq X dk fu;kZr djrk gS vkSj Je&xgu ns'k
B iw¡th&xgu oLrq Y dk fu;kZr djrk gSA ;g ek¡x myVko (Demand Reversal) dh n'kk gS tks fy;ksufriQ fojks/
kHkkl dh Hkh foospuk djrh gSA
Lo&ewY;kadu (Self Assessment)

3- fjDr LFkkuksa dh iwfrZ djks (Fill in the blanks)μ
1. gsDlpj&vksgfyu fl¼kar esa --------- ykxr dh mifLFkfr dks udkj fn;k tkrk gSA
2. O;kikj --------- ns'kksa osQ chp gksrk gSA

3. fp=k 5-8 esa AB ,d leku mRiknu --------- gSA
4. O;kikj djus okys ns'kksa osQ chp --------- dk c¡Vokjk cjkcj dk gksrk gSA

(Summary)

• lHkh ?kVd tks O;kikj dks izHkkfor djrs gSa muesa fujUrj ifjorZu gksrk jgrk gSA vr% mfpr gksxk fd

vUrjkZ"Vªh; O;kikj esa bu xR;kRed ?kVdksa dh Hkwfedk dk ijh{k.k fd;k tk,A
• oLrq vkSj lk/u dh dhersa nks gksus ij] tc ns'k A esa Je dh iw£r c<+rh gS rks ns'k esa iw.kZ jkstxkj dh
n'kk fo|eku jgus osQ ckotwn Je dk foLFkkiu iw¡th xgu m|ksx ls Je xgu m|ksx dh vksj gksxkA
• ;fn fdlh ns'k dh izkS|ksfxdh rFkk lk/u lEiUurk,¡ nh gqbZ gksa vkSj mldh #fp;ksa esa ifjorZu gks tkrk

gS rks mldh O;kikj dh ek=kk vkSj O;kikj dh 'krks± esa ifjorZu gks tkrk gSA
• vUrjkZ"Vªh; O;kikj osQ gsDlpj&vksgfyu fl¼kUr esa ifjogu ykxrksa dh mifLFkfr dks udkj fn;k x;k

gS] ijUrq ;g vokLrfod gS
• O;kikj nks ns'kksa A rFkk B osQ chp gksrk gSA

• nksuksa ns'kksa osQ chp ifjogu ykxrksa dk caVokjk cjkcj&cjkcj gksrk gSA
• vUrjkZ"Vªh; O;kikj esa tc ifjogu ykxrksa dks 'kkfey fd;k tkrk gS rks fu;kZrd ns'k ifjogu ykxrksa dh

jkf'k osQ cjkcj LVhy dh dher esa deh djrk gS] tcfd vk;krd ns'k ifjogu ykxrksa osQ cjkcj LVhy
dherksa esa o`f¼ le>rk gSA
• vUrjkZ"Vªh; O;kikj osQ izfrf"Br ,oa gSDlpj&vksgfyu nksuksa gh fl¼kUrksa esa vUrjkZ"Vªh; O;kikj ij ek¡x

osQ izHkko dk fo'ys"k.k ugha fd;k x;k gssSA

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