2.
   2024
/  
 
(  )
: 3     :100
:     -    ,         
             
-
1.        
2. -          
-
3.       
4.       
-
5.   -      ?
6.            
2.
-
7.     ,      
8. Aduit     ?     
   2024
/  
 
(  )
: 3     :100
:     -    ,         
             
-
1.        
:       
-
                  -  
,     '   -            

  , , , ,   ,    -
    '              ,  
 ,             ,     
2.
                  
     
        (   )   (  ) , 
  -   
 ,         
    
    
      ,  ,  ,      
  
    
        ,
,        
           :
   
 ?
 -        ?
     ?
            
?
    
          
       
             

1.      
       
; ,       
 -, ,  '       ,  
   '   
󷄧󽇄         

2.      
         :
 
    
2.
  
           
        
     
 
3.   
    :
 -    (/   )    
 -           
 ,         
4.     
            
      
   :





       
5. - 
             :
    (  )
  (  )
    ()
  ,     
6.     -
2.
            
   :
 
  
   
7.    
            :


 
  
 ,       
    
                  
                 
1.  
       
  
      (  '  )      
  
   
1. -      
2.    -       
3. -     
4.   -      
󷄧󽇄      
 
2.
2.  
        
   
 ( , , , )
-  (, , )
  
     
 :
  
 
 
3.  
                
  
  (, ,  )
-  (, )
  - 
     
   :




4.  
   -     
 
    :
  
2.
    
    
        
 
5.   
      
  
      
     
  
    :
 
 
 
     
 
6.       
    
    :
   
  

 
     
 
7.      
         
 :
  
   
2.
 ' 
 
        
8.   
        
     
 :
   
  
  
      ,        
9.     
     :
 
  
 
       
:    
 
  
   
 

  
2.
  
  
           
    
      
 
      
      
    
   

           , ,    
                  
      
     , , -   -
 ,     , , , ,     
        ,          ,
          ,    
          
2. -          
:   -   
1.   :    
  
    ,       ( )      
     :        ,      

      :  ()   ()    ,  
          '    -
          -      , 
  ,         
 
2.
 ,            ,    ,    
   
2.       
                
  :  
    ,       
 
 :  268–293         
  :  280            
      
    
            ,  
 ,       
3.       
(a)  
              :
  (   )
 
 
   '  
 (      ),     
()  
     :
  
  ' 
,    ' 
 
  (   )
  :     ,      
4.   

          ,         
  
2.
()  
          
         
 , 15           41%   

()  
  275      
  (   )   (,     )  

() 
      
    , 
        '
  
5.     
           
     , 
  :
        
   
      
   , ,          '   

6.     
2017         
,       ,          
         ,       
  
     ,         '  
    
      ,        (   
   )
7. -      
2.
(a)  
     ,        
     
()  
    (   , ),      (  
, )
            
()  
             
           
(d) GST   
             
           
(e)   
          
    
 ,        
8.     
-         :
 : 
    ,           
 :       ;     
 
:            ,  - 
   
 :           
  
9.   
-      :
            
     
  GST    
2.
    
    
           
10. : -   

      ( , , )
    (, , )
    , --, 
    ,  
  ,  ,  
  ,  , ,  
11.   
   -              , 
             ,      
       ,      - ,
   GST '  
          ,     ' 
     :     ,         
 ,      
-
3.       
:-
    ,   
        ,   
     ,        ,     
           
  
   
,      
       
     
                
         ,    ,    , 
        ,          
       
           ,    - 
 
 
2.
  
      ,             
    ,       
 
 
           ,  
 
  ,                    
  :
   ?
     ?
        ?
         ?
     
        ₹5,000       
  ,                
 :
  ₹2,000
  ₹1,000
  ₹1,000
  ₹1,000
                    
  
 
    
, ,     ,        :
    (,  , )
  (,  ,  )
    
  '  
 ,      
;       
   
2.
       '   
,     
               
       
1.      
                 
      :
 
 
  
    ,             
  
2.  ' 
            -       
  
 :
   ₹3,000     ,  ₹4,000    

 
               
 ,     :
 
  
  
3.    
,               
 :
-      
      
2.
     
           
4.     
              ,   :
 
    
    
  
        ,      
    
5.     
  , -    (,  ,  , )     
      :
       
      
     
                  
6.    
               
    
  
                :
    
 
       
2.
7.   
                
   :
    
       
 '   
     ,         
 
8.        
       :

 
 
   :
  
     
   
 ,            
 
9.        
                   
  :
 
  
    
      '    :
   
2.
 
   
10.    
         
         
       
     
         
  (  )
         
 ,    
 
   :
1.   
2.   
3.   
4.   
5.    
6.   
          '   
   (  )

  
  









  

 


    ' 
     
 
2.

         ,       
,                
   
,          
   
,       ,     ,  
             ,   
                 
  ,            
4.       
:       
1.   :    ?
     ,       
     
 ,     ,           , 
   '
               
()     () 
    ,      
      ,   ' 1  
     ,           ,   
   
2.   
         -  ,     
-    
    :
(a)  
                
    
   
          (
,      
)
       
()     
2.
        
      ,        , 
            
      /   -   
(c)  
  
     ( , ,  ) 
-  (, , ) 
  
      
    '   
()   - 
        
  '         ,    '  
  
           

(e)   
     ,      
       ,          
   
(f)    
  ,          
        ,   ,       
 
        
 
3.   
                   
         
()   
    ,       
   
-  (        )   

    (CAG)   '        
2.
()  
         
         
 
     ,       
   

(c)     (CAG)  
                 
     
    ,     
    
(d)    
      
 ,               
     
    
    
(e) -   
 ,            
     -     
      
 
4.      
   
        :
 :      '   ,   -
    
 :            

 :       
   
 
 :   ,         
     
5.      
     
?
     
 
          
2.
         
       
 
6. :     
:
              
:
         - 

7.   
       
 -         
   ,           
,        
  ,     ,          
     
           , 
       
  
                  
 ,    ,       ,     -
    ,     ,      

    :        ,    
 
          
-
5.   -      ?
:   - 
-
   ,              
      
;     ,  
        ,        
2.
 
     '         ,    ' 
 
             
,             ,  
 -  (ZBB)        '     
      -     , ,   , ,
             
 ,   
     
1.  
   
               ,  
     '       ,    '   
           
       (, , ) '   ,  
   (     ,    ) '  

󹵙󹵚󹵛󹵜  :
  =    +    +  
   
                    
 :
1.   ?
2.        ?
3.       ?
 ,         
:    
   
2.
  / 
 (  )
 ()
     
          :
1. -
     '      
2.  ' 
      ' 
3.   
           
4. -  
                
 
5.   
    
,        
    
        '   :
1.   
2.      
3.    
4.  
5.   
   
      :
1.    
   
2.     
       
2.
3.      
            
4.   
 
     
5.     '   
-    
    
    ,       :
1.     
   
 
2.     
      
3.   
       
4.    
         
2. -  (ZBB)
-   
-                
    ,    ,        
󹵙󹵚󹵛󹵜   : ZBB  ,     
    
    
-   
-             
  
      :
  
   
   ?
           ?
2.
           
: -   
   
    
    
 
  
-     
ZBB       :
1.    
      
2.  
             
3. - 
     
4.  
        
5.  
         
-    
ZBB        :
1.    
2.    
3.     
4.   
5.   
2.
-   
-      :
1.     
      
2.    
 -      
3.       
      
4.     
   '     
5.    
   
-    
    , ZBB    :
1.      
     
2.    
         
3.    
        
4.       
          
   -    

 
- 

  
   

   
    

 
 

-
-

  
- 

2.
   -         
      ,          
   '              , -
   '               
  , -     -     
                , 
                  
6.            
:    
1.   :  
  
       ()   
 ,   
(  )               
       ,          
        ,    ,  ( 
)    ,     (      )  
 
 
      
       -    
 ,    ,            
   
         ,    
 -     
2.     
             ,  
      
 
    
 ,           , 
  
  
               
        -     
   

3.     
        
     :
2.
()  
        
  ( )   , ,       

     ,      
:              
  
()     
       '        
             

       
(c)   
 
  ()        
    
     (CAG)        
     
      
 ,     
(d)  
       
         
  
   '  
,           

  
            

(e)    
              ,  
       
       
       ,   '    


(f)     
 ,        
2.
       
  
           
(g)   
             
    '         

 
4.     
    
?
  :   
        
   
:        
:       
 :           '  
 
5.      
,     
  :
  :              
        
 :          , 
  
 :      ,       
 :           
 :     '     


         ,     ,     
   
6.     
       :
     
  
    
         
        
2.
         
7.   
              
  
       ,        , 
       
     -         -  , ,
                
          
-
7.     ,      
:   ()  ,       |
-
               
      , ,           
   ,              
      ,           

               
 
          ,        
  ,               
   , 
    ,         
   -    
    
                  
      ,        
   ,     :
       
2.
   
    
        
    
                     
                
 
          ,       
  
        :
o    
o   
o      
     
         :
1.      (DEA)
           
  :
   
      
    (  )
,  ,       
IMF           
            
2.   
2.
     '    
  :
    ( ,  )
    (, )
    
      
           
 
3.   
         ,    
  :
   
   
   
         
        
      
4.       
           
  :
     
      
     
   
  
              
5.         (DIPAM)
2.
         
  :
       
    
   
      
      '   
    
                 
      
1.     
       
    
-   
2.  
      
       
 '      
3.   
  '  
   
     
4.    
     
  
      
5.   
   , ,   
2.
   
    
     
    
                 
1.    
               
         
 
-     
    
 
2.     
    
   
    
 
   
       
3.    
    
        
  
         
4.    
       
    
     
2.
5.    
       
      
      
6. -   
        
    
       
7.    
            
   '   
        
    
       
     
 
,        
         
      ,     -  

                  
 ,       
,    ,    
   
  , ,       ,
          
2.
   ,         ,    ,    
                
             
8. Aduit     ?     
:   
1.   :      ?
   
  
    
  ,    , 
         , 
  :       
     ?       ?      ?
       
      ,     
     ,          
:        ,     
    
:          , ,    
  
   :           
2.   
   '  -     :
  :             
 :     ,          

 :            
 :           
 
 :  
      
   
3.     
  ,            
 
2.
    (CAG)        

        ,   
    
     
            ,   
      
       
 
4.   
         
     ' 
   - ,   
(a)   
 
            
 , ,     
 
  
        
 
 ,             
()     
            
 
               
         
       
 
(c)       
      ,     
         
            '  
          
    
 
(d)      
 
      
    , ,      
2.
  ,   
     
    ,       
(e)      
                 
       
 
 ,              
             
(f)   
   
           
       
          
  
 , -    
(g)    
  ,        
           '   
         '   
          
 
5.    
     ,      :
  :         
   :       
 ,    
 
 :           
  
 :             
    
    ,    
6. :    
2.
7.   
    
 -    ,         ,
   
          ,  
,    
  ,    ,  ,        
    ,             
        
  
           ,       
 
  -            -        
 :             
 ,  
         
"               
 
       ,       
 "