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fufyhqï wÈhr
© ish¨u ysñlï weúßKs
wkq wxlh( ………………
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr
2012 uehs úNd.h
úNd. Èkh:
úNd. fõ,dj:
2012 uehs 19
m'j' 1'30 - m'j' 4'30
msgq .Kk
m%Yak .Kk
:
:
06
07
whÿïlrejkag Wmfoia(
1' kshñ; ld,h meh 3 ls'
2' uq¿ ,l=Kq 100 hs'
3' I fldgfia ish¨u m%Yakj,g o" II fldgfia A yd B ldKavj,ska m%Yak 2 ne.ska f;dardf.k
;j;a m%Yak 04 lg o W;a;r imhkak'
4' A fldgi( jHdmdr kS;sh iy B fldgi( nÿlrKh
5' ms<s;+re iemhsh hq;Af;A isxy, NdIdfjkA muKs'
úIh
úIh ixfla;h
jHdmdr kS;sh iy nÿlrKh
(BLT / OL4 - 204)
I fldgi(
m%Yak wxl 01 ( ^,l=Kq 20&
wxl 01 orK m%Yakfha ish¨u fldgiaj,g W;a;r imhkak' tla tla m%Yakhg jvd;au ksjerÈ W;a;rh
f;darkak' tfia f;dard.;a W;a;rhg wod< bx.%Sis wËrh m%Yak wxlh iuÕ ms<s;=re fmdf;a ,shkak'
Wod( (1) wod< bx.%Sis wCIrh, (2) wod< bx.%Sis wCIrh jYfhks'
(1)
A uy;d .súiqula lvl<fyd;a"
(a) .súiqfï wksla md¾Yjhg" jkaÈ ,nd.ekSu i|yd A uy;dg úreoaOj isú,a kvqjla mejßh yels
h' (sue for compensation)
(b) A uy;dg úreoaOj idCIs bÈßm;a l< yels h' (Mr. A will be prosecuted)
(c) A uy;dg wÉpq l< yels h' (Mr. A will be punished)
(d) by; i|yka mshjr ish,a, .; yels h'
(2)
zzwd.ka;=l m%ldYhZZ (Obiter dicta) hkq"
(a) wik ,o kvqlrhg wkqIdx.sl (incidental) f,i úksYaphldrjrhd úiska lrkq ,nk ksÍCIK
(b) ks.ukhg wod< fya;=
(c) tu wêlrK OQrdj,sfha my< Widú ne£ isák ;Skaÿ
(d) by; i|yka ish,a,u
(3)
iud.ï f,alïjrfhl= iïnkaOfhka" my; m%ldYkj,ska i;H fkdjk m%ldYkh l=ula [email protected]
(a) iEu iud.ulgu f,alïjrfhl= isáh hq;= h'
(b) iud.fï tlu wOHCIjrhdg" iud.fï f,alï o úh yels h'
(c) iud.fï f,alï" úYajdikSh;aj j.lSulska iud.u iuÕ ne£ isà'
(d) idudkHfhka" iud.fï wOHCIjreka úiska iud.fï f,alï m;alrkq ,efí'
(4)
;rÕlrejl=f.a fj<| ,l=Kla wkjirfhka jerÈ mßyrKhg fhdod .ekSu ljr isú,a jrolg
ksoiqkla jkafka [email protected]
(a) ìh.ekaùula ms<sn| (Intimidation)
(b) lmglula ms<sn| (Deceit)
(c) .súiqï in|;djhla iïnkaOfhka ueÈy;aùula ms<sn|
(d) wjir§ula ms<sn| (Passing off)
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2012 uehs úNd.h
1
(5)
my; m%ldYkj,ska ksjerÈ l=ula [email protected]
(a) mqoa.,fhl= úiska jHdmdrhl ,dNfhka fldgila ,nd.ekSu" yjq,a jHdmdrhla ;sîug
idCIshla fkdfõ'
(b) o< ,dNh fnod.ekSu u.skau" yjq,a jHdmdrhla ìys fkdfõ'
(c) jHdmdrhl m%;s,dN fnod.ekSfï woyiska uqo,a Khg §ulska" Kh fokakd iy Kh
,nd.kakd mqoa.,hd w;r yjq,a jHdmdrhla we;s fkdlrhs'
(d) foam,lg iu-whs;shla (Co-ownership) ;sîu u.skau" yjq,a jHdmdrhla ìys fkdlrhs'
(6)
2010$2011 j¾Ih i|yd nÿlrKfha § zzfmd,S wdodhuZZ iïnkaOfhka" my; m%ldYkhkaf.ka ljrla
ksjerÈ m%ldYkh jkafka [email protected]
(a) nexl=jlg m%ldYhla (declaration) ,nd§ug mqoa.,fhl=g mq¿jk'
(b) tl b;sßlsÍï .sKqulska ,efnk fmd,S uqo, re' 5"000 g wvq kï" mqoa.,fhl= fmd,S u;
wdodhï nÿ f.úh hq;= fkdfõ'
(c) mqoa.,fhl=f.a fmd,S wdodhu re' 1"000"000 fkdblaujkafka kï" r|jd.ekSfï nÿ
(withholding tax) wvq fkdflf¾'
(d) mqKHdh;khl ;lafiare l< yels wdodhu re' 300"000 blaujkafka kï" wod< jk r|jd
.ekSfï nÿ m%;sY;h 2'5] ls'
(7)
my; m%ldYkj,ska ksjerÈ m%ldYkh l=ula [email protected]
mqoa.,fhl= úiska" f,d;/hs Èkqula iïnkaOfhka wdodhï nÿ f.úh hq;= fkdjkafka"
(a) ,eî we;s f,d;/hs Èkqu" uqo,ska ,o tlla fkdjkafka kï'
(b) ,eî we;s f,d;/hs Èkqu" re' 500"000 g jvd wvq tlla jkafka kï'
(c) wod< f,d;/hsh" rcfha fomd¾;fïka;=jla úiska mj;ajdf.k hkq ,nk tlla kï'
(d) f,d;/hsh mj;ajdf.k hk wdh;kh úiska" r|jd .ekSfï nÿ wvqlr .ekSulska f;drj
;Hd. uqo, f.jd we;akï'
(8)
my; i|yka m%ldYkhkaf.ka ksjerÈ ljrla [email protected]
mqoa.,fhl= úiska wdodhï nÿ m%ldYkhla (Income tax) bÈßm;a l< hq;= jkafka"
(a) ;lafiarelre úiska Tyq fj; ±kaùula heùfï §'
(b) tlu wdodhï uQ,dY%h fiajd kshqla;sh ùfï § iy tu wdodhu re' 500"000 g jeä jk
wjia:djkays §'
(c) fmd,S wdodhï iïnkaOfhka r|jd.ekSfï nÿ wvq lr .ekSfï § iy tu fmd,S wdodhu re'
1"500"000 blaujk úg §'
(d) tu mqoa.,hd nÿ f.úh hq;= mqoa.,fhl= ùfï §'
(9)
my; ±lafjk m%ldYkhkaf.ka jvd;au ksjerÈ ljrla [email protected]
hï mqoa.,fhl= úiska ienE jYfhka f.úh hq;= jk wdodhï nÿ m%udKhg jvd wvq w.hlg
;lafiarejla bÈßm;a ù we;s nj ;lafiarelreg jegyS hdfï §" ;lafiarejla bÈßm;alsÍug Tyqg
mq¿jk' tjeks ;lafiarejla ksl=;a lsÍfï §"
(a) bÈßm;a lr we;s wdodhï nÿ m%ldYh ms<sfkd.;a njg ,sÅ;j fya;= ±laùula ;lafiarelre
úiska lrkq ,eìh hq;= h'
(b) ;lafiarelre úiska jeks ,sÅ; fya;= ±laùula l< hq;= fkdfõ'
(c) wdodhï nÿ m%ldYh fkdms<s.kakd njg ,sÅ;j fya;= ±laúh hq;af;a" ;lafiarej ksl=;a lsÍug
m%:ufhks'
(d) wdodhï nÿ m%ldYh ms<sfkd.kakd njg ;lafiarelre úiska ,sÅ; fya;= ±laùula l< hq;=
jkafka" wod< mqoa.,hd ta i|yd b,a,Sula l<fyd;a muKs'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2012 uehs úNd.h
2
(10) wdodhï m%Njfha § wvqlr .ekSula u.ska fyda fjk hï whqrlska hï ;lafiare j¾Ihla
iïnkaOfhka mqoa.,fhl= m%udKhg jvd jeämqr wdodhï nÿ f.jd we;akï" tfia jevqmr f.jk
,o uqo, wdmiq f.ùu (Refund) isÿjkafka"
,sÅ; ysñlïmEula l<fyd;a
(i)
(ii) jeämqr nÿ f.jQ ;lafiare j¾Ihg miq t<fUk j¾I 3 la ;=< § ysñlïmEu l<fyd;a
(iii) ysñlïmEu" t<fUk j¾Ihla ;=< § l<fyd;a
(iv) ;ud f.úh hq;= m%udKhg jvd jeämqr f.jd we;s nj fyda m%udKhg jvd wjlrKhka lr
w;s nj fyda wdodhï nÿ flduidßia ckrd,a iEySug m;ajk mßÈ lreKq olajd Tmamq
l<fyd;a
(v) jeämqr f.ùu isÿù we;af;a" nÿ whÿïmf;a jrola fyda mkf;a m%;smdok jerÈ iy.; f,i
fyda fhdod.ekSulska yer" wdodhï nÿ jd¾;dfõ fyda ;lafiarefõ jrola u; kï
by; m%ldYkhkag wod<j jvd ksjerÈ ;;ajh ±lafjkafka my; ±lafjk ljr ;;a;ajhla hgf;[email protected]
(a) by; (i), (ii) iy (iii) u isÿjqjfyd;a
(b) (i), (iv) iy (v) u isÿjqjfyd;a iy (ii) iy (iii) wod< jkqfha mj;akd lreKq iïnkaOfhka wod<
kï muKla kï
(c) (i) iy (iv) isÿjqjfyd;a iy (ii), (iii) iy (v) wod< jkqfha mj;akd lreKq iïnkaOfhka wod<
kï muKla kï
(d) (i), (iv) iy (v) u isÿjqjfyd;a iy (ii) iy (iii) mj;akd lreKq iïnkaOfhka wod< kï tajd o
iïmQ¾K jqjfyd;a muKla kï
^10 × ,l=Kq 02 = uq¿ ,l=Kq 20&
I fldgi wjidkhs'
II fldgi
A ldKavh - jHmdr kS;sh
´kEu m%Yak 02 lg W;a;r ,shkak'
m%Yak wxl 02 ( ^,l=Kq 20&
(a)
;s,la" rejkag ;u bvu ñ,§ .ekSug fhdackd lr" re' 50"000 l ;ekam;=jla lrkafka kï ish
fhdackdj i;shl ld,hla i|yd újD;j ;nk njg o fmdfrdkaÿ úh' tfy;a tfia lghq;= lr
i;shla .;ùug m%:u ;s,la" rejkag ±kajQfha ish fhdackdj bj;alr.kakd nj;a" bvu ry,a
kue;a;dg úl=Kk nj;a h' rejka túgu" m%:u fhdackdj m%;s.%yKh lf<a h' .súiqu lvlsÍu
iïnkaOfhka rejka" ;s,lag tfrysj isú,a kvqjla mejÍug woyia lrhs'
rejkaf.a whs;Ska meyeÈ,s lrñka" w,dNh $ ydksh iïnkaOfhka ;s,la j.lSug ne£ug rejkag
yels ±hs olajkak'
^,l=Kq 12&
(b)
j¾Ihlg re' 100 ne.ska f.jñka ish ksjfia j¾I 5 la Ôj;a ùug bv§ug fmf¾rd" f;dauiag
fmdfrdkaÿ úh' tfy;a tu tlÕ;djh n,.ekaùug lghq;= lsÍug f;dauia iQodkï ùfï §" fmf¾rd
;¾l lrkqfha" m%udKj;a m%;sIaGdjla f;dauia úiska ,nd fkdfok neúka .súiqula we;s ù fkdue;s
njhs'
fmf¾rdf.a ;¾lfha j,x.= nj" j,x.= m%;sIaGdjla i|yd jk wjYH;djhkag wjOdkh fhduq lrñka
meyeÈ,s lrkak' ^,l=Kq 08&
^uq¿ ,l=Kq 20&
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2012 uehs úNd.h
3
m%Yak wxl 03 ( ^,l=Kq 20&
(a)
zzixia:d.; n,;, wOHCI uKav,h i;= fõ'ZZ (Corporate powers lie with the board of directors)
fuu ks.ukh ms<sn| Tnf.a ksÍCIK olajkak'
^,l=Kq 12& (b)
(i)
my; i|yka ;;ajhg wod<j kS;suh ;;ajhka i,ld n,kak'
fiak iy ,d,a" yjq,alrejka f,i fj<| jHdmdrhl kshq;= fõ' ,d,af.a tlÕ;djhlska
f;drj fiak" yjq,a jHdmdrhg wod< jHdmdr lghq;=j,g iudk fjk;a jHdmdrhla o wdrïN
lrhs'
^,l=Kq 04&
(ii)
fiak iy ,d,a" iud.ul wOHCIjreka jkafka kï Tnf.a by; ms<s;=r fjkia jkafka [email protected]
meyeÈ,s lrkak'
^,l=Kq 04&
^uq¿ ,l=Kq 20&
m%Yak wxl 04 ( ^,l=Kq 20&
(a)
(b)
t,aud" ;udg weú§ug iqjmyiq wdldrfha mdjyka hq.,l wjYH;djh mjid" fjdala IQ ,sñgâ
fj;ska mdjyka hq.,la ñ,§ .kS' th Ndú;hg .;a m%:u wjia:dfõ§u" tys wäh .e,ù hdu u;
jeàulg Ndckh jQ t,audf.a tla mdohla leã hhs'
fjdala IQ iud.fï j.lSu meyeÈ,s lrkak'
^,l=Kq 10&
úksuh ì,l wdodhl (Payee) jk is,ajd" tys ysia msgikla ;nd f¾Kqldg th mjrhs' f¾Kqld"
f.ùu i|yd ì, bÈßm;a lsÍfï §" m%;s.%dyl th w.re lrhs'
ì, iïnkaOfhka jk is,ajdf.a j.lSï ms<sn| Tyqg Wmfoia fokak'
^,l=Kq 10&
^uq¿ ,l=Kq 20&
A ldKavh wjidkhs B ldKavh - noqlrKh
´kEu m%Yak 02 lg W;a;r ,shkak'
m%Yak wxl 05 ( ^,l=Kq 20&
iSudiys; ABC kdjql iud.fï fiajlfhl= jk ud,l fiakdr;ak uy;dg" iud.u úiska 2010$2011
j¾Ih ;=< § my; i|yka mßÈ f.ùï lrk ,o w;r ;j;a myiqlï o i,ik ,§'
fiajdkshqla;s wdodhu
• o< fõ;kh uilg re' 120"000 ls'
• udislj re' 1"400 lajQ Tyqf.a Ôú; rCIK jdßlh o iud.u úiska f.jkq ,eìKs'
• iud.u Tyqg tkaðka Odß;dj iS'iS' 1500 g wvq fudag¾ ldrhla o ,nd § ;sìKs'
• 2010 wfm%a,a ui iud.u Tyqg re' 70"000 l m%ido uqo,la f.jQfha 2009 j¾Ifha ld¾h idOkh
mokï lr .ksñks'
fiajl w¾:idOl wruqo,g odhl uqo,a f.ùu
• ud,l uy;d" Tyqf.a fõ;kfhka 8] la fiajl w¾:idOl wruqo,g ish odhlh f,i f.jhs'
fmd,S wdodhu
• ud,l uy;d ,xld nexl=fõ mj;ajdf.k hkq ,nk b;sßlsÍï .sKqu u;" 2010$2011 ;=< § re'
47"000 l fmd,S uqo,la .sKqug ner lr we;;a" r|jd .ekSfï nÿ wvqlr we;s njla b;sßlsÍï
.sKqï fmdf;a i|yka fkdfõ'
• 2010 uehs ui ñ,§ .;a NdKavd.dr ì,am;a i|yd Tyq 2010$2011 § ,nd.;a fmd,S uqo, re' 62"000 ls'
,dNdxY wdodhu
iSñ; ABC lkafÜk¾ iud.fuka Tyq ,o Y=oaO ,dNdxY uqo, re' 14"000 ls'
kdu,a tall Ndrh Tyqf.a nexl= .sKqug ner l< ,dNdxY uqo, re' 6"700 ls'
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2012 uehs úNd.h
4
foam,j,ska wdodhu
Tyq bÈl< tlu ksji kqf.af.dv msysgd we;' tys bÈlsÍï ksu jQfha 2005$2006 j¾Ifha § h' tys j¾. wä
m%udKh 2"400 ls' nÿ § we;s fuu ksjfiys ì%;dkH cd;sl hqj,la jdih lrhs' tys nÿ uqo, uilg re'
60"000 ls' jßmkï i|yd m<d;a md,k wêldßh úiska th re' 200"000 lg ;lafiare lr we;' f.úh hq;=
jßmkï uqo, thska 20] ls'
ñßydfka msysá ksji Tyqg Wreu jQ foam,ls' ud,l uy;d mÈxÑ ù isák fuu ksjfia jd¾Isl w.h re'
140"000 ls'
fjk;a wdodhï
ud,l uy;d j¾Ih ;=< § ÈkQ f,d;/hsfha uqo,auh jQ ;Hd.h re' 400"000 la úh'
Wmhkúg f.ùï wjlrKh -
2010$2011 i|yd re' 128"200 ls'
fjk;a f.ùï
fl%äÜ ldâ fmd,S f.ùu re' 14"000 ls'
ksji bÈlsÍug ,nd.;a nexl= Kh i|yd jQ fmd,sh re' 184"200 lajQ w;r
m%d.aOk jd¾Isl f.ùu re' 53"000 la úh'
wkqu; mqKHdh;khlg mß;Hd.h re' 16"000 ls'
-
Tn úiska l< hq;= jkafka 2010$2011 ;lafiare j¾Ih i|yd Tyqf.a uq¿ jHjia:dms; wdodhu" wdodhï nÿ
ne¢hdj iy nÿ ner (tax credits) iy f.úh hq;= b;sß nÿ uqo, .Kk lsÍu fõ'
^uq¿ ,l=Kq 20&
m%Yak wxl 06 ( ^,l=Kq 20&
(a)
zznÿ nr" iEuúgu nÿ f.jkakd u;u fkdmegfõ'ZZ
(i)
wdodhï nÿ ms<sn| ±kg n,mj;akd m%;smdok mokï lr.ksñka" by; m%ldYkh meyeÈ,s
lrkak'
^,l=Kq 03&
zz;rÕldÍ miqìul § fjf<ka|dg" cd;sh f.dvke.Sfï noafoa nÿ nr" mdßfNda.slhdg mejßh
fkdyels h' fï m%ldYh meyeÈ,s lrkak'
^,l=Kq 03&
my; i|yka m%ldYk zzjerÈ oZZ" ke;fyd;a zzksjerÈ oZZ hkak i|yka lrñka" Tnf.a ms<s;=re"
jákdlu u; f.jk noao (VAT) i|yd wod< jk m%;smdok mokï lrñka ;yjqre lrkak'
(i)
fiajd iemhSfï §" iemhSfï fõ,dj iEu úgu wod< bkfjdhsisfha Èkh fõ'
(ii) jákdlu u; jk nÿ f.ùu i|yd ,shdmÈxÑ ùug wod< jk iSudj" imhkq,nk fiajdjkays
jd¾Isl jákdlu re' 650"000 la ùuhs'
(iii) ±kg l%shd;aul nÿ LKavh (fraction) 3/28 ls'
(iv) ,shdmÈxÑ mqoa.,fhl=g" ,shdmÈxÑ fkdjQ mqoa.,fhl= fj; jeÜ bkafjdhsishla (VAT invoice)
ksl=;al< yels h'
^,l=Kq 02 x 4 = ,l=Kq 08&
(ii)
(b)
(c)
iSñ; ABC iud.u" fld.a., ksoyia fj<| l,dmfha msysá ksIamdok iud.uls' iud.u
fiajlfhl=g" fkajdisl;ajh i|yd ksjila ,nd § we;' iud.u fuu ksjfia whs;slreg uilg re'
32"000 ne.ska l=,S f.jk w;r tu uqo, iud.fï ,dNd,dN .sKqug yr lrhs' wod< fiajlhdf.a
fiajdkshqla; wdodhu re' 2"500"000 ls' ksjfia jßmkï ;lafiarej re' 200"000 la jk w;r 20] la
jk jßmkï uqo," fiajlhd úiska f.jkq ,nhs'
iSñ; ABC mqoa.,sl iud.fï ,dNh iy wdodhu ksYaph lsÍfï §" bvÈh fkdyels m%udKhka
(disallowable amounts) we;akï" tajd .Kkh lr fmkajkak'
^,l=Kq 06&
^uq¿ ,l=Kq 20&
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2012 uehs úNd.h
5
m%Yak wxl 07 ( ^,l=Kq 20&
fj,a.u iafgda¾ia" we.¿ï i|yd jQ Wm fldgia ksmojk yjq,a jHdmdrhls' tys yjq,alrejka jk iqrkað;a
iy fkrkacka 1 ( 1 wkqmd;hg ,dN$mdvq fnod .kS' ks,ka;s" iqrkað;af.a ÈhKsh jk w;r weh
wdh;kfha .KldêldÍ iuÕ újdy ù isákakSh' yjq,a jHdmdrfha msßjegqu re' 80"000"000 ls'
2010$2011 i|yd jHdmdrfha ,dNd,dN .sKqu my; ±lafõ'
o< ,dNh
,dNdxY ^Y=oaO&
fmd,S wdodhu ^Y=oaO&
.eks,s u; fmd,sh ^fkrkacka&
uq¿ wdodhu
mßmd,k úhoï
úl=Kqï yd fnodyeÍï úhoï
fmd,S úhoï
CIh lsÍï
l,anÿ jdßlh
rchg mß;Hd.
nÿl=,S f.ùï
kS;suh úhoï
uq¿ úhoï
Y=oaO ,dNh
re'
re'
16,500,000
80,000
400,000
25,000
17,005,000
4,200,000
2,540,000
960,000
760,000
240,000
200,000
80,000
36,000
(9,016,000)
7,989,000
igyka(
(1)
mßmd,k úhoïys" yjq,alrejkag iy Tjqkaf.a mjq,a idudðlhkag" my; i|yka mßÈ f.jk ,o
jegqma we;=<;a h'
iqrkað;a
re' 400,000
fkrkacka
re' 400,000
ks,ka;s ^ÈhKsh&
re' 150,000
(2)
jHdmdrhg kj .kqfokqlrejka n|jd §u u; fkrkackaf.a 17 úhe;s mq;dg f.jk ,o fldñia
uqo,a re' 650"000 la o úl=Kqï iy fnodyeÍï úhoïys we;=<;a h'
(3)
jHdmdrhg ,ndÿka Kh uqo,la i|yd fkrkackag f.jQ re' 46"000 l fmd,S uqo,la o fmd,S úhoïys
we;=<;a h' Bg w;sf¾lj" tys we;=<;a" yjq,alrejkag f.jQ fmd,S uqo,a my; mßÈ fõ'
iqrkað;a
re' 80,000
fkrkacka
re' 80,000
2010'12'24 Èk re' 1"520"000 g ñ,§ .;a hka;%hg yer wka iEu j;alula i|ydu jQ m%d.aOk §ukdj
±kug;a ,ndf.k we;'
(4)
2009 uehs ui l,anÿ moku u; j¾I 3 lg ,nd.;a fudag¾ ldrfha udisl l,anÿ jdßlh re'
20"000 ls'
(5)
kS;suh úhoï ork ,oafoa" lïlre úksYaph iNdfõ kvqjla i|yd h'
Tn úiska l< hq;= jkafka" yjq,alrejkaf.a fnÈh yels ,dNh (divisible profit)" yjq,a jHdmdrfha noao"
yjq,alrejkaf.a ,dN fldgia iy fjk;a wdodhï .Kkh lsÍu fõ'
^uq¿ ,l=Kq 20&
B ldKavh wjidkhs
II fldgi wjidkhs'
m%Yak m;%h wjidkhs
Y%S ,xld iy;sl,;a l<ukdlrK .KldêldÍ wdh;kh
fufyhqï wÈhr – jHdmdr kS;sh yd nÿlrKh (BLT / OL4 - 204) – 2012 uehs úNd.h
6
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