cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ

xU ruhrhp EfHNthUf;fhd MAs; fhg;gPl;Lj; Njit
FiwT

nrhj;J
cUthf;;fk;;

KJikffhdj
KJikf; fhdj;
jpl;lkply;

Foe;ijf;fhdj; jpl;lkply;

kspif rhkhd;fs;> fld; jpUk;g

nrYj;Jjy; Kjypait Nghd;w
khjhe;jpu nryTfSf;Fj; jpl;lkply;
mjpfk;
cs;shHe;j gad;ghl;bw;F kl;Lk; .... 2
jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
xU ruhrhp EfHNthUf;fhd MAs; fhg;gPl;Lj; Njit
FiwT

nrhj;J
cUthf;fk;
cUthffk

KJikffhdj
KJikf; fhdj;
jpl;lkply;

Foe;ijf;fhdj; jpl;lkply;

kspif rhkhd;fs;> fld; jpUk;g

nrYj;Jjy; Kjypait Nghd;w ,q;Nf
khjhe;jpu nryTfSf;Fj; jpl;lkply; Jtq;fTk;
JtqfTk
mjpfk;
cs;shHe;j gad;ghl;bw;F kl;Lk; .... 3
jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
tho;f;ifapd; tl;lj;jpy;...

cq;f
; spd;
p ; nghWg;
n g
; pd;
p ; epiwNtw;
p N W ; jYf;f
; hd
cj;juthjk;
cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
xU khjj;jpy;> xU ruhrhp EfHNthH nrytpLtJ

FLk;g nryTfs;
& 1000
vdJ tay;fspy;
tpijj;jy; & 1000

Mil
Foeijfs
Foe;ijfs; fytp
fy;tp
& 1000
& 1000

mtH xU khjj;
khjjjpwF
jpw;F ,dndhU
,d;ndhU &. 230
230-I
I nrytopjJ
nrytopj;J ,ej
,e;j
nryTfis kPl;fKbAk;
30 taJ Mzpd; 30 Mz;L fhyj;jpw;fhd khjhe;jpu rk;gsk; &.4000 5
(thpfs; cl;gl) vd;W itj;Jf;nfhz;
cs;l
shy;
hHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
30 taJ Mzpd; 30 Mz;L fhyj;jpw;fhd khjhe;jpu rk;gsk; &.25000
(thpfs; cl;gl) vd;W itj;Jf;nfhz;lhy;
cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ kw;Wk;
,ufrpakhdJ
vdJ FLk;gj;jpw;fhd vdJ nghUj;jkhd ghJfhg;G

vdf;F vd;d Ntz;Lk; vdf;F vd;d fpilf;fpwJ

khjhe;jpu nryTfs; njhlHfpwJ NjHe;njLf;fg;gl;l ghyprp fhyk; tiu
kUj;Jtk;ÆkUj;Jtkid xU cWjpaspf;fg;gLk; khjhe;jpu
mDkjpj;jYf;fhd rYiffs;> fld;fs; tUtha;
jpUk;
p g; nrYj;
n J
; jy;; Nghd;
N w
; cldb JujpH~;
pH l
; trkhd epfo;
p T ; fs;; eilngWk;
n ;
Njitfspy; ftdpj;Jf;nfhs;sg;gLjy; NghJ NjHe;njLf;fg;gl;l khjhe;jpu
tUthapypUe;J 20 klq;F rkkhd
Foeijfs
Foe;ijfs; gsspf
gs;spf; fllzk>
fl;lzk; bA+~d
bA ~d; nghpa njhif
j cldbahf
b
Nghd;w vjpHfhyj; Njitfs; nfhLf;fg;gLjy;
ftdpj;Jf;nfhs;sg;gLjy; &. 4000-,y; Jtq;fp epiyahd khj
ahNuDk KjyL
ahNuDk; KjyPL nratjpy
nra;tjpy; tUkhdj;ij NjHe;njLg;gjw;fhd
FLk;gj;jpdH rhHe;jpuhky; ,Uj;jy; tha;g;G

rpf;fdkhdJ NjHTfis nra;tjw;F FLk;gj;jpw;fhd

Rje;jpuk;
,it midj;J kpff; Fiwthf
xU ehisf;F &. 23.23-f;F
*30 taJ MZf;F> khjhe;jpu rk;gsk; &. 20>000 25 Mz;Lfhyj;jpw;F.
gphPkpak; Nrit thpfis cs;spl;lJ. cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
cqfshy
cq;fshy; thoehs
tho;ehs; KOtJk
KOtJk; khjhejpu
khjhe;jpu
tUtha; kw;Wk; nryTfis ghJfhf;f
KbAk; vdwhy
KbAk vd;why;

5% -fFk
; ; Fiwthf

mjd; ,diw
, ; kjpggpy>
p ; p ;
ePq;fs; MHtkhf cs;sPHfsh?

cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ kw;Wk; ,ufrpakhdJ

/Ngkpyp /gH];
/gH]l l;
xU khjhe;jpu rYif fhy fhg;gPl;Lj; jpl;lk;

cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ kw;Wk; ,ufrpakhdJ

4 Kf;fpag; gyd;fSf;fhd 4 topfs;

kuzj;
jj
jpd; NghJ nghpa
njhiff;fhd rYif
4

4 Kf;
3 kPz;Lk; kPz;Lk;

ffpag; g
fpilf;Fk; gyd;fs;
2

gyd;fs;
Fiwejglr
Fiwe;jgl;r
1 cj;juthjj; njhif

$Ljy; gyd;fs;

4 vspa topfs;
cs;shHe;j gad;ghl;bw;F kl;Lk; ....
jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
 gyd;;
cldb epjpj;
1
NjitfSf;fhf
kuzj;jpd; Nghjhd
kuzjjpd
nghpa njhif
JujpH~ltrkhd
pH ; epfotpd
p ; p ; NghJ>
N epakdjhuUfF
p ;
khjhe;jpu tUtha;f;F 20 klq;F epfuhd nghpaj; njhifg;
gyd; nfhLf;fg;gLk;.
khjhe;jpu tUtha; nghpa njhif gyd;
5000 1,00,000

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
 gyd;
2 j ej
khjhe; jpuu FL
FLk;g
nryTfis cWjp
nra;tjw;fhd
nratjwfhd
khjhe;jpu tUtha;

JujpH~;ltrkhd epfo;tpd; NghJ> xU tof;fkhd

khjhe;jpu tUtha; kuzj;jpw;fhd NjjpapypUe;J
NjHe;njLf;fg;gl;l fhyk
NjHenjLffggll fhyk; tiu nrYjjggLk.
nrYj;jg;gLk;
cs;shHe;j gad;ghl;bw;F kl;Lk; ....
jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
 gyd;
3 Fiwejglr
; ;
cj;juthjk;

ghyprpapd; filrp 4 Mz;Lfspy; f;nsapk; epfOkhdhy;

j fSf;
48 khjq; S F Nkyhd cj; jju
juthjkspf;
j fg;;gl;l
tUtha; nghpa njhifahf nrYj;jg;gLjy;

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
 gyd;
4 $Ljy
L y; gydfs
y ; ;

rfha tpiyapy; tpgj;jpdhy; kuzk; kw;Wk; jPtpu

e f;fhd - ,u
Neha; ,uz;L $Ljy;
Lj gyd;fSf;
S fhf fhg;gPL
nra;ag;gLk; NjHT

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
/Ngkpyp /gH];l;il ahH vLj;Jf;nfhs;syhk;

U tiuaiw
nghUs; u w
Eiotpd; Nghjhd taJ F.gl;rk; 18 Mz;Lfs;
m.gl;rk; 50 Mz;Lfs;
ghyprp fhyk; 10 Mz;Lfs; Kjy; 30 Mz;Lfs; tiu
ve;jnthU fhyKk;
mjpfgl;r KjpHT taJ 65 Mz;Lfs;
Fiwe;jgl;r khjhe;jpu & 4000
tUtha;
Fiwejglr
Fiwe; jgl;r tUlhejpu
tUlhe;jpu miuahz;Lf;F & 2000
tUlhe;jpuk; miuahzLfF
tUlhejpuk>
gphPkpak;
tho;fpd;w ehSf;fhd tho;fpd;w NghJ ghyprp fhyj;jpd; ,Wjpapy;
gyd; n
nrYjjggLk
; ; L ; vej
; rYifAk; ,yiy
, ;

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
4 vspa topfs;
top 3 top 4
top 1 top 2
fpilf;fg;ngWk; $Ljy; nrYj;j Ntz;b
khjhe;jpu jpl;lj;
j jj
jpw;
wfhd gphPkpaj;ij
gphkpajij
gyd;fspy; xdiwNah
gydfspy xd;iwNah
tUthiaj; fhyj;ijj; my;yJ ,uz;ilANkh fzf;fplTk; (Nrit
NjHe;njLf;fTk; NjHe;njLf;fTk; NjHe;njLf;fTk
Tk; thp cs;spl;L)

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
gphPkpaj;ij fzf;fpLjy;

35 tajhd RNghj; 25 Mz;Lfhyj;jpw;F &. 15>000 khjhe;jpu tUtha;f;F

/ngkpyp /gH];l;il thq;f tpUk;GfpwhH. mtH miuahz;L tifapy;
nrYj;j tpUk;GfpwhH
mthpd; gphPkpak; vd;d?

Ngz;L (khjhe;jpu msT

FIA)
Ngz;L 1 4000 – 7499
Ngz;L 2
NgzL 7500 – 9999
7500 
Ngz;L 3 10,000 – 14999
Ngz;L 4 15000 ‐,y; ,Ue;J

gphPkpak; tif tiff; fhuzp

tUlhe;jpuk; 1
miuahz;
u L 0.52
fhyhz;L 0.265
khjhe;jpuk; 0.09
cs;shHe;j gad;ghl;bw;F kl;Lk; ....
jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
gphPkpaj;ijf; fzf;fpLjy;
oml;ltiz gphPkpak; khjhe;jpu
tUthapy; & 10f;F MdJ
m ltiz gphPkpak; filrp
oml;
gpwe;jehspd; taJg;gbahdJ
oml;ltiz gphPkpak;
Mz;fSf;Fk; ngz;fSf;F
ntt;NtwhdJ
w J
oml;ltiz gphPkpak; khjhe;jpu
tUtha; Ngz;bd; mbg;gilapy;
tFf;fg;gl;lJ.

p Pkppak; = ((ml;;ltiz gphPp Pkppak;; ** khjhe;;jppu tUtha;;)

; p gphP
tUlhejpu
10

Nrit thp & fy;tp thp @ 10.3%  $Ljyhf

tpjpf;fg;gLk;
cs;shHe;j gad;ghl;bw;F kl;Lk; ....
jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
gphPkpaj;ijf; fzf;fpLjy;

filrpp gpwe;
p j; ehspy;
p ; taJ 35 Mz;L
; fs;;
khjhe;jpu tUtha; &. 15000
Ngz;L Ngz;L 4
ml;ltiz gphPkpak; 5.23
tUlhe;jpu gphPkpak; (5.23*15000)/10
& 7845
$Ljy; Nrit thp @ 10.3%
$Ljy @ 10 3% & 8655.4
8655 4
Nkhly; gphPkpak; &. 8655.4*0.52
&. 4500.8
cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ
kw;Wk; ,ufrpakhdJ
hp];fpy; cs;sj; njhifia fzf;fpLjy;
hp];fpy; cs;sj; njhif vd;gJ fhg;gPl;L epWtdk; cs;spLk; mgahj;jpy;
cs;sj; njhif. JujpH~;ltrkhd epfo;Tfs; Vw;gLk; NghJ nrYj;jg;gLk;
mjpfgl;
p rj; njhif
n ,JNt.
N

kUj;Jt kw;Wk; epjp fhg;gPl;bw;F hp];fpy; cs;sj;

njhifg;
j gad;gLj;
jjjg;gLk;.

fzf;fpLjYf;F jaT nra;J hp];fpy; cs;sj;

n
njhiff;fhd fhy;FNyl;
N liug; gad;gLj;jTk;.

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
 ehd; Vd; /Ngkpyp
/gH];il thqf
/gH]il thq;f
Ntz;Lk;?

nghpa
n p njhif
n khjhe;jpu
p cjjuthjkspf
cj;juthjkspf;
thp rYiffs;
gyd; tUtha; gyd; fg;gl;l tUtha;
khjhe;jpu xU epiyahd f;nsapk; filrp 4 nrYj;jg;gl;l
tUtha;f;F khjhe;jpu ghyprp Mz;Lfspy; gphPkpak; kw;Wk;
epfuhd 20 tUtha; ,Ue;jhy;> ,uz;L ngw;w rYiffs;
klq;F NjHe;njLf;fg;- $Ljy; gyd;fs; kPjhd thp
cldbahf gl;lf; fhyj;jpd; cj;juthjk;
rYiffs;
nrYj;jg;gLk; ,Wjp tiu mspf;fg;gLfpwJ
m nghpa njhif
m. jw;Nghija thp
gyd; rl;lq;fspd;gb.
cldb epjpj; khjhe;jpu FLk;g M. 48 khjhe;jpu
Njitfis nryTfisf; tUtha;
ftdpj;Jf; ftdpj;Jf; nrYj;Jjy;fs;
nfhs;fpwJ
p nfhs;fpwJ
p

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
vd;dhy; gphPkpaj;ij
nrYj;jKbatpy;iy
nrYjjKbatpyiy
vd;why; vd;dthFk;?

/Ngkpyp /gH]l
/gH];l; KwwpYk
Kw;wpYk; ghJfhggpwfhd
ghJfhg;gpw;fhd
jpl;lk;. fUizf; fhyk; 30 ehl;fSf;F>
tUlhe;jpu> miu-tUlhe;jpu kw;Wk; khjhe;jpu
tiff;F ,Uf;Fk;.
khjhe;jpu tiff;F fUizf;fhyk; 15
ehl;fshf ,Uf;Fk;.

fUizffhyjjpwFs
fUizf; fhyj;jpw;Fs; gphPkpak;
gphkpak
nrYj;jg;gltpy;iy vd;why;> ghyprp
epwj;jg;gLK; gyd;fs; vJk; nrYj;jg;gl
khl;lhJ.

cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ

kw;Wk; ,ufrpakhdJ
vt;thW vd; ghyprp
kPPs;gLj;jg;gLk;?

kPs;gLj;Jjy; nra;ag;glyhk;>
1. Kjy; nrYj;jg;glhj gphPkpaj;jpd; 3 khj
fhyj;jpw;Fs; kw;Wk; ghyprpapd; epWj;Jjy;
Njjpf;F Kd;dhy;
2. fhg;gPL nra;jtH jdJ nrhe;j nrytpy; ey;y
MNuhf;fpaj;Jld; ,Ug;gjw;fhd Mjhuj;Jld;
3. midj;J nrYj;Jg;glhj gphPkpak; kw;Wk;
epWtdj;jhy; tiuaWf;fg;l;l
tl;btpfpjj;Jld;.
4. Jtf;f tpjpfs; kw;Wk; epge;jidfspy; ,Ue;J
khWgl;l tpjpfSld; nra;ag;glyhk;.
5. Fwpg;ghf ghyprpjhuUf;F Fwpg;ghfj;
njhpag;gLj;jg;gLk;.

cs;shHe;j gad;ghl;bw;F kl;Lk; .... jdpg;gl;lJ

kw;Wk; ,ufrpakhdJ
Mtzk; - taJ rhd;W ( epiyahd taJ rhd;W kl;Lk;)

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
fhy nghUSf;fhd kUj;Jtk; my;yhj topfhl;Ljy; (/Ngkpyp /gH];l;)

mDkjpf;fj;jf;ff; fUJjypd; fPohd mjpgl;r njhif

J
taJ j u kw;
rk;gsjhuH wW
Wk; J
taJ J kf;fs;
nghJ
njhopy; ty;YdHfs;

18‐45 15,yl;rq;fs; 18‐35  15 ,yl;rq;fs;

36 ‐45  10 ,yl;rq;fs;
46 – 50  4 ,yl;rq;fs;
46 ‐ 50 3 ,ylrqfs
,yl;rq;fs;

/Ngkpyp /gH];l; gpd;tUk; tifg;gLj;jy;fSf;F toq;fKbahJ:

1. ,y;yj;jurpfs;
2. khztHfs;

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
fhyg; nghUs;fhd epjprhHe;j fhg;gPl;L topfhl;Ljy;
epjprhHe;j fhg;gPl;bw;fhd nkhj;j hp];f; cs;sPL
=
tpUg;gk; njhptpg;gthpd; MAs; kPjhd nkhj;j hp];f;
cs;sPL
+ 
tpUg;gk; njhptpg;gthpd; MAs; kPjhd nkhj;j hp];f; cs;sPL
(fztu; tpUg;gk; njhptpg;gtuhf ,Ue;jhy;)
+
21 taJtiuAss
taJtiuAs;s gpsisfspd
gps;isfspd; MAs
MAs; kPjhd nkhjj
nkhj;j hp]f
hp];f;
cs;sPL

epjprhHe;j fhg;gPl;bw;Fj; Njitg;gLk; Mtzq;fs; epiyahd tUkhdk; rhd;Wfs; Vw;fj;jf;fit

fUJjypd;
p ; fPPOs;;s Mtzq;f
; s;; tifg;gLj;jy; tUkhdr; rhd;W
njhif rk;gsjhuHfs; %d;W khjq;Sf;fhd rk;gs urPJ>
epakdf; fbjk;
< 10,00,000 nghUe;jhJ
rkPgj;jpa /ghHk; 16
njhopy; fle;j ,uz;lhz;LfSf;fhd tUkhdtup
10 00 000 – 15,00,000
10,00,000  15 00 000 epjprhH;e;j tpdhgglbay
epjprhHej tpdhg;gl;bay; ty;Ydu;fs; fzf;F
nghJ kf;fSf;F tUkhdf; fzf;fpd; mbg;gilapyhdj; jFjp
>15,00,000 epjprhu;e;jit 100 % 3 Mz;LfSf;fhd tUkhdtup
fzf;Ff; fpilf;fg; ngw;why;
> 20,00,000 epjprhH;e;jitfs; + rprpMH 75% ,uz;lhz;LfSf;fhd tUkhdthp
fzf;Ff; fpilffg
fzfFf fpilf;fg; ngwwhy
ngw;why;
50% Xuhz;Lf;fhd tUkhdtup fzf;F
fpilf;fg; ngw;why;

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ
ehk; mwpejtwiw
ehk mwpe;jtw;iw epidTgLjjpg
epidTgLj;jpg; ghHgNghk...
ghHg;Nghk;

cs;shHe;j gad;ghl;bw;F kl;Lk; ....

jdpg;gl;lJ kw;Wk; ,ufrpakhdJ