The date on which the first return is paid or the date of encashment/ withdrawal, whichever be earlier in the Zakat year. Minimum account opening deposit of US$500 or equivalent. Zakat & Ushr Department Assistant (BS – 16) August 14, 2021. Showing 1-8 of 8 item (s) Urdu Islamic books related to Aqeedah and Fiqh (matters related to worship). Products Tenure Profit Assigned; MAC: 5. Search and Translate in : ( العربية English اردو Roman Urdu ) Search Selected Words in ( العربية English اردو ) Para. Property tax is generally paid at a flat rate of. Zakat on the other hand is received on cash, gold and silver at different rates. Happy reading! Surah Yaseen. It is paid at the rate of 10% of the production in case a piece of land is irrigated by natural sources like rain, springs, streams, etc. 4 /5. We know that every student tries his best to obtain. company, or other association of persons, or body. The Senate Committee on Poverty Alleviation and Social Safety in its meeting on Saturday deliberated upon crucial matters concerning poverty alleviation and social safety. The government is empowering them with employable skills to unleash their potential. 20 for future use. 1. Amendment of section 2, Ordinance XVIII of 1990. 16. 3- Q. Tahir Raza Bukhari was also present on the occasion. 5%, and there is scholarly consensus on this point. 14. Zakat Clause : In Meezan Amdan Certificate Zakat is deducted as per the directives of Zakat and Ushr Ordinance, 1980. Chapter 8. Nisab. Chapter 3. Facebook Twitter LinkedIn. Price List Khyber Pakhtunkhwa Dated 17. LAHORE, (UrduPoint / Pakistan Point News - 18th Jul, 2019 ) :The Punjab Zakat & Ushr Council Thursday approved the release of over Rs 29. He issued such directives in the meeting held here at New Sindh Secretariat Building on Friday. Q. 1. زکوة و صدقات میں مزید فتاوی . To download a PDF copy of the Zakat & Ushr Ordinance 1980, Click here. Ushr is levied on the agricultural production, artificially Irrigated at the rate of: A : One tenth B : One twentieth C : One fifth D : None of these Right Answer : One twentieth islamiyat mcqs From PPSC Past PapersUshr is the tax which is given on a person’s income. recovery of Zakat and Ushr] applies only to Muslim citizens of Pakistan and a. With our Al Quran explorer feature, just with a tap, you can select the Surah you want to recite or listen Quran mp3 audio! Offering your Holy Quran Translation and Quran Transliteration in English and several other languages, Quran recitation has never been easier. With our Al Quran explorer feature, just with a tap, you can select the Surah you want to recite or listen Quran mp3 audio! Offering your Holy Quran Translation and Quran Transliteration in English and several other languages, Quran recitation has never been easier. , in England, a local tax; as, parish rates; town rates. [1] [2] [3] The Quran and hadiths mention jizya without specifying its rate or amount, [4] and the application. The bank, office. The term has also been used for a 10% tax on merchandise imported from states that taxed the Muslims on their products. , Muzaffarabad. PESHAWAR, April 4: NWFP government recorded shortfall in its three ‘provincial own receipts’ heads including abiana,. Zakat and Usher Ordinance, 1980 was enacted to make provisions relating to the assessment, collection and disbursement of Zakat & Usher. tenth part of the tenth part, hundredth part, very little. 2023. Vacancy, etc, not to invalidate acts or proceedings 19A. —. 15. What Does Ushr Means Word and related words to What Does Ushr Means. Find the Ushr that he will pay. Surah Kahf. Zakat & Ushr Punjab زکوۃ و عشر پنجاب. Yes, ‘Ushr is only due to vegetation, produce, or crops if they are grown for agricultural purposes (like to sell) as opposed to recreational purposes (like the home garden). Zakat and Ushr Department Jobs 2022 #Breaking #Pakistan #Latest #Today #Trending #Job #Jobs #career #careersUsher meaning in Urdu: حاجب - hajab meaning, Definition Synonyms at English to Urdu dictionary gives you the best and accurate Urdu translation and meanings of Usher, hajab Meaning. 00 pm on the same day in the office of the Secretary Zakat & Ushr 78PROVINCIAL ASSEMBLY OF SINDH NOTIFICATION KARACHI, THE 11TH APRIL, 2011 NO. Find answers to the featured Islamiat quiz after the third question. Tax rate; B. Declaration 4. Charge and collection of Ushr 6. Fifth part B). Find English meaning of gul-e-ushr with definition and translation in Rekhta Urdu to English dictionary. Zakat & Ushr Ordinance 1980. Com. Find the amount of Ushr at the rate of 10%. Rainy, river, spring and well’s water is Ushri water. In the context of business and trade it means a joint enterprise in which all the partners share the profit or loss of the joint venture. The standard rate of sales tax in Pakistan. A. MCQtimes. Individuals (either singly or jointly), proprietorship concerns, partnership firms, public and private limited companies (including guarantee limited & single member companies) government organizations, corporations, etc. pkSearch. Property tax is generally paid at a flat rate of. One must take out the tenth or twentieth. Property tax; C. Zakat is compulsorily levied on 11 assets as detailed in the 1st Schedule of Zakat and Ushr Act, 2018. Funding, Valuation & Revenue. Ushr is given on any amount of earning, big or small and is due immediately on receipt of the earning. 847. - Th= Sindh Zakat and Ushr Bill, 2011 having been passed by the Provincial Assembly of Sindh on 17th January, 2011 and assented to by the Governor of Sindh on 7tn April, 2011 Is hereby published CiS an Act of tn~ Ltglslature of Sindh. The rules are similar to Sunni Islam, but. We are presenting you top MCQs questions from 10th Class Urdu Grammar. Tenth part C). Short title, extent, application and commencement. What Does Ushr Means Related words and What Does Ushr Means Similar words in English to Urdu Dictionary. ) U. It says in al-Mawsu‘ah al-Fiqhiyyah (21/29-30): “The jurists unanimously agreed that the threshold for gold at which zakah becomes due is twenty dinars. This video contains the summary of the story in Urdu language for the law students of punjab university. Chapter 1. e. 15. 2B Total Funding Amount • 27,717 Number of Investors. transitive v. फैज़ाने ज़कात. The author has thoroughly discussed these issues, relying on the authentic books of classical Islamic law. الجواب حامدا و مصلیا. Recently, the Interbank rate decreased by PKR 0. Expenditures are not deducted. 9,30,000. Click the button for 100% free full practice test. For instance, the average economic growth rate increased to 6. While Zakat is paid on assets, Ushr is paid on income. (7th Punjab Txt B, Maths Ex 4)Rate of tax on total agricultural income as per acre; THE FIRST SCHEDULE [SEE SECTION 3(1)] Land-based or area based tax is assessed on the basis of the Cultivated Land Area. 25+ million members; 160+ million publication pages; 2. ÐÏ à¡± á> þÿ 9. Buy with an account and earn 2 loyalty points. e. Rate the pronunciation struggling of Ushr. About 50% of the Khyber Pakhtunkhwa’s population is young. Syed Nusrat RH Khalifatullahmehdi. one-tenth) is compulsory (as Zakat); and on the land. Sharing latest urdu islamic lectures from makkah's islamic dawa centers at UrduLectures 5y Report this post. Ushr as 10% on agricultural land for natural or artificial resourcesThis video is about: Introducing Ushr. Accounting. Read More. They told the Advisor that. In MAC, Zakat is deducted as per the directives of Zakat and Ushr Ordinance, 1980. 1 Of Unit 02 Zakat , Ushr and Inheritan. Urdu: Zakat, Ushr awr Sadaqat-ul-Fitr. The rate of ushr is 10% of the total value of the crop. Subsequently Zakat and Ushr Ordinance, 1980 was promulgated on June 20, 1980. China-Pakistan Economic Corridor (Urdu) Crop Reporting Service (Urdu) Directorate of Agricultural Information (Urdu) Director of Agriculture (Economics and Marketing) Punjab (Urdu) Directorate Floriculture (T&R) (Urdu) Directorate Soil Survey of Punjab (Urdu) Extension & Adaptive Research. (1) This Ordinance may be called the Zakat and Ushr (Organisation) Ordinance, 1979. The zakat & ushr department main office is located in Lahore city of Punjab Province. 58 million for 215 visually impaired people. one-twentieth part) is Wajib from the agricultural produce of all the aforementioned items. The patients are provided out Medicines. net dictionary. عشر (فصلن جي زڪوٰة)جي باري ۾ ضروري سوال جواب. If the cultivation on rented land is watered by rain, rivers and streams, then ‘Ushr is due upon it. Saved words . The main purpose of Zakat calculator is to enable Muslims to find out how much Zakat they have to pay in term of money, livestock and harvest after deducting their liabilities and personal requirements. What Does Ushr Means Sentence Meanings and Definition. Tehsil, Taluqa or Sub-divisional Zakat and Ushr Committee or Town Zakat and Ushr committee. Zakat was to be deducted from bank accounts of Muslims at the rate of 2. Ahmad, H. 4 Monthly rates of the stipends are as under:- a. زکوۃ یا (عربی: زكاة) اسلام کے پانچ ارکان میں سے ايک اہم رکن ہے، جس کے لغوی. 5 kg of wheat has been fixed at Rs 250. 398,160 and paid 10% as Ushr. I have a question of two parts on my mind that stopped me many times in the book, The Economic System, regarding the barren land on Kharaj land. The Punjab council approved these grants in a meeting held under the chairmanship of Punjab Council Chairman Chaudhry. What is the rate of Ushr on products of irrigated land? February 20, 2021 / By Preparation Point / Zakat Mcqs. The literacy rate of the province is 53%. Chaired by Senator Kamran Murtaza, the Committee unanimously passed The Zakat and Ushr (Amendment) Bill, 2023, a legislative p . Miscellaneous 26 INDEX OF AUTHORS 30 in ZAKAH: A BIBLIOGRPHY A. (n. Urdu – اردو ; International Relations. Vigtige oplysninger vedr. In this video I've completed Ushr Related Questions Of EX 2. 6. government of the punjab zakat ushr department invitation for expression of interest for consultancy services regarding awareness campaign and voluntary zakat collection…Khalid Zafar & Associates / Laws Of Pakistan / Zakat and Ushr Ordinance, 1980. Definition of "Al-‘ushr". Get the latest 1 US Dollar to Pakistani Rupee rate for FREE with the original Universal Currency Converter. Wheat rate per 40 KG. For farmers, it is obligatory to give twentieth or tenth par. MCQs on Islamic Studies - Zakat and Ushr - Multiple Choice Questions, Solved Answer, Trivia, Test, Quiz, Notes, PDF - MCQtimes. Members of Councils and Committees to be Muslims 20. 19. The Holy Quran With Urdu Translation PDF Download– Dear Brothers and Sisters, Holy Qur’an was revealed in Arabic over 1400 (Fourteen ) years ago for the whole of human beings to the last prophet Hazrat Muhammad PBUH in Islam, Muhammad (The. 1. Start Unit 2 Preparation. عشر جا احڪام. or Critique us. Enter the OTP received on your email address & provide the account opening information. New job openings have been posted by the Administrator's Office Zakat and Ushr Department Government of Punjab 2 Court Street Lahore. District Zakat and Ushr Committee. Search results . This is the equivalent of 87. org. USHR. May 5, 2021. Every webinar will focus on a series of topics such as “What causes balding” and. In urdu it will be easy for student to understand th. n. If you’re searching for three class (Grade-3) Sindh Board Text Books and Sindh Board Text Books, then you’ve come to the right location. , not to invalidate acts or proceedings. twentieth part is obligatory. Upon closing, the deal will establish a single, enhanced platform for accelerated. 50. Read the most authentic information with complete references of Hadees and Books. Hadees About Zakat In Urdu-Read Hadees About Zakat In Urdu | زکوۃ, zakat ki hadees in urdu, importance of zakat in quran and hadith, زکوۃ مال کے شر سے حفاظت کا سبب, 40 short hadees in english with urdu translation,hadith about. (2) It extends to the whole of Pakistan, but i as regards payment and recovery of Zakat and Ushr applies only to Muslim citizens of Pakistan and a company, or other association of persons, or body of. (1) This Ordinance may be called the Zakat and Ushr Ordinance, 1980. IslamicFinder Online Zakat Calculator 2023 provides you a step by step method to calculate Zakat on your assets. Available Quantity: 24. Add to cart Add to cart-4%. 7K likes · 6 were here. 18. Zakat in Islam - Masail e Zakat in Urdu. Ushr must be given even if one’s produce is a little. And if it is watered by wells, tube wells or purchased water, then half the value of ‘Ushr will be due upon it. Synopsis: After a long journey, Philip arrives at the Usher mansion seeking his loved one, Madeline. ) An officer or servant who has the care of the door of a court, hall, chamber, or the like; hence, an officer whose business it is to introduce strangers, or to walk before a person of rank. for Urology ranking (USHR)’s “America’s Best Hospi-tal,” Consumer Reports (CR) safety scores on the best hos-pitals, and Healthgrades (HG). Zakat was to be deducted from bank accounts of Muslims at the rate of 2. ISLAMABAD, Aug 11 (APP): Azad Jammu Kashmir Cabinet on Thursday approved amendment in Section 12 of the Zakat and Ushr Act 1985 and Draft of the AJK’s Social Protection Policy. 5% zakat is to be paid on the net worth of an individual after that amount has been with you for one full year. Most Popular Phrases in English to Urdu Communicate smoothly and use a free online translator to translate text, words, phrases, or documents between 5,900+ language pairsAuqaf, Religious Affairs, Zakat & Ushr Department Sindh Jobs 2019 for Accounts Clerk & Naib Qasid 22 February, 2019Find the amount of Ushr (in Rupees) that he has to pay. It extends to the whole of Pakistan. 3For provisions of Ushr w. 5%. 𝗔𝗦𝗞 𝗬𝗢𝗨𝗥 𝗤𝗨𝗘𝗦𝗧𝗜𝗢𝗡. Taluka Zakat and Ushr Committee or Town Zakat and Ushr Committee. You may find information on how to apply. District Zakat and Ushr Committee. Tax; B. District Zakat and Ushr Committee 17. Assalamualaikum Students!I hope you all are doing great. SHEHZAD ALI KHOSO 29. Usher meaning Ushar kya hai Ushr in urdu rate of ushr ushar percentage in urdu kisaan timeFor more information, Join our Facebook Group:نَقِیب. Local And Tehsil Sub-Divisional Zakat And Ushr Committees (Constitution) Rules, 1993. However, if the land is irrigated by wells, tube-wheels, or manual effort, which were of cost to the owner of the land, then Nisf-e-Ushr (i. of Zakat and Ushr Ordinance, 1980. Vacancy etc. General rules covering all lands oblige every Muslim to pay zakat. In case a piece of land watered by artificial means the Ushr will be. Friendly Notes For General Mathemtics 9 ae ZAKAT, USHR AND INHERITANCE SHORT QUESTIONS Define Zakat. 2000/- b. Changes soon eroded the established tax base of the early Arab Caliphates. It is an ideal alternative for the interest-based financing with far reaching effects on both production and distribution. شفاعت مصطفی سے فیضیابی کا نسخہ. Lists Featuring This Company. COLLECTION OF 'USHR 'Ushr is to be charged and collected, on a compulsory basis, from the produce of the land of landowner, grantee, allottee, lessee, lease-holder or land. Improve this answer. iPad. Location; B. 804 PKR; UK Pound 1 Pound (£) 355. Spot gold was up 0. 5% zakat is to be paid on the net worth of an individual after that amount has been with you for one full year. Find the sale price of the mangoes. (10) (a) To calculate Ushr on a rice crop, the Ushr rate needs to be determined. tenth part of the tenth part, hundredth part,. (3) He allows his ticket stub to be scanned by an usher, who bows as he re. 7,895 as Ushr at the rate of 10%. 4420 – 4600. e. Calculate the nett Market Value of the Precious stones like Diamonds, Rubies, Etc. 715%). Nabeel sold apples for Rs. i. It is the national language and lingua franca of Pakistan, where it is also an official language alongside English. (2) It extends to the whole of Pakistan, but i as regards payment and recovery of Zakat and Ushr applies only to Muslim citizens of Pakistan and a company, or other association of persons, or body of. 19. org. , USA. Products Amount Profit Assigned; MMC: 50K & Above: 11. “Ethica’s CIFE™ has already opened doors for me…“ Boyd Ruff, CIFE™ Graduate, Esq. Add to cart Add to cart-3%. It aims to safeguard them from hunger which is both cause and manifestation of extreme poverty. You are seeing Usher translation in Urdu. It is the third literate province of the country. 17. Charge and Collection of Ushr. While Zakat is paid on assets, Ushr is paid on income. Local Zakat and Ushr Committee. 1000/-. (noun) : the cardinal number that is the sum of nine and one; the base of the decimal system. Details about Secretary Zakat & Ushr Office. ”. —. 2,400 . Zakat. 16. Person to preside at meetings in absence of Chairman 21. الجواب حامدا و مصلیا. In Pakistan, the system of compulsory collection and distribution of Zakat and Ushr began in 1980, [1] with an ordinance decreed by General Muhammad Zia-ul-Haq. 40 KG Wheat Price in Pakistan Today 2023. acquired Khardj lands paid only the 'Ushr 6). 5% of the entire production in case a piece of land is watered by artificial means of. Showing results for "'ushr" 'ushr. The system of Zakat was introduced through an Ordinance titled “Zakat & Ushr Ordinance 1980” in June, 1980, now replaced by the Khyber Pakhtunkhwa Zakat & Ushr Act 2011. 11. 042-99263235 zakaat1980@gmail. Ayat al Kursi. Translate between up to 133 languages. Salaries, reviews, and more - all posted by employees working at Ushr. DISTRICT ZAKAT & USHR COMMITTEE Bahawalnagar. عشر (فصلن جي زڪوٰة)جي باري ۾ ضروري سوال جواب. Shi’a Muslims pay. The standard rate of sales tax in Pakistan. Urdu Monthly Digests (Urdu. one-tenth part) or half-Ushr (i. Urdu – اردو. Surah Rehman. New Punjab Zakatf PRELIMINARY. Ushr was a reciprocal 10% levy on agricultural land as well as merchandise imported from states that taxed the Muslims on their products. Stories of The Prophets – Product description Urdu : Qisas-ul-Ambiya ( Stories of the Prophets ) by way of Hafiz Ibn Kathir Stories of the Prophets The Stories of the Prophets had been compiled from ‘Al-Bidayah wan-Nihayah (The Beginning and the End), that’s a first-rate paintings of the first rate Muslim exegete and historian Ibn Kathir and holds a outstanding role in Islamic literature. (2) What the country urgently needs is assistance from the World Bank and other co-operating partners to usher its people into a progressive and productive phase devoid of poverty. عقیدہ اور فقہ سے متعلق اسلامی کتابیں (عبادات سے متعلق معاملات) Here is the Price Chart of Gandam in Pakistan 2023; Wheat Rate in. English meaning of 'ushr-e-'ashiir. • Zakat is a specific amount of savings that is given to the needy at the end of oneSteps to Open AL Habib Roshan Digital Account. - (1) These rules may be called the Zakat (Collection and Refund). Find contact details, phone numbers, addresses and officers details of Secretary Zakat & Ushr Office. Zakat and Ushr . 4 Monthly rates of the stipends are as under:- a. District Zakat and Ushr Committee. Power of supersession and removal. Vacancy etc. , creator and provider of the most precise, high-definition (HD) mapping technology and software for autonomous. 𝗗𝗢𝗡𝗔𝗧𝗘 𝗨𝗦 𝗨𝗣𝗜 𝗜𝗗: 𝗜𝗥𝗖𝗘𝗪𝗧@𝗦𝗕𝗜 . For any query related to Usher and how to find usher please comment or email at query. Find the actual amount, if rate of Ushr is 5%. Ushr; D. tenth part of the tenth part, hundredth part, very little 'उश्र-ए-'अशीर के. 9M. Also, one who escorts persons to seats in a church, theater, etc. n. District Zakat and Ushr Committee 17. Set rate alerts for USD to PKR and learn more about US Dollars and Pakistani Rupees from XE - the Currency Authority. Caliph `Umar ibn Al-Khattāb was the first Muslim ruler to levy ushr. NO. Unit 02: Zakat, Ushr and Inheritance, General Mathematics 9th (Matric) Author: Subject: Unit 02: Zakat, Ushr and Inheritance, General Mathematics 9th (Matric) Created Date: 8/7/2015 10:58:49 PM16. Saleem has 2,400kg wheat. Ushr's latest funding round was a Corporate Minority for on January 14, 2022. In Islam, khums (Arabic: خُمْس Arabic pronunciation:, literally 'one fifth') refers to the required religious obligation of any Muslims to pay 20% of their acquired wealth from certain sources toward specified causes. How do job seekers rate their interview experience at Ushr? 60% of job seekers rate their interview experience at Ushr as positive. XII of 2021. Google's service, offered free of charge, instantly translates words, phrases, and web pages between English and over 100 other languages. Urdu Name زکوۃ و عشر پنجاب; English Name Zakat & Ushr Punjab; Phone# 9263230, 9263232 Email Address [email protected] candidates can apply for jobs 2022 in zakat and ushr department Punjab starting October 13, 2022. Add to cart. Discover the world's research. The USHR alone has over 2 million readers and is widely available online and in press. Members of Council and other Committees to be Muslims. Zakat; C. com. Com. Com. 5. Zakat is paid at the rate of 2. It extends to the whole of Pakistan. // Courtesy of Ushr. Zakat and Ushr Dept. 4 Fundings. House of Usher. Pr grams. 1000/- 3. اردو میں ٹائپ کریں - FREE Urdu typing and translation software. tenth 'ushrii 'ushr-e-'ashiir. What does Usher mean? Information and translations of Usher in the most comprehensive dictionary definitions resource on the web. Find the amount of Ushr at the rate of 10%. 00% p. An officer or servant who has the care of the door of a court, hall, chamber, or the like; hence, an officer whose business it is to introduce strangers, or to walk before a person of rank. 1 (a) Calculate Ushr on a rice crop by natural resources amounting to Rs. Zakat; C. In this case, the farmer’s crop of rice is worth Rs 366400. You can find other words matching your search Usher also. 248(I)/94:- In Exercise of the power conferred by Section 26 of the Zakat and Ushr Ordinance, 1980 (No. Ushr is a religious tax on agricultural products paid by Muslims. Answer: Zakah paid for the agricultural produce which has been grown for the purpose of obtaining benefit from land is called Ushr. The councils are overseen by the Ministry of Religious Affairs. Adjective, Compound Word. You see, having created mankind, Allah knows well the greed being the weakness of his mind and heart. districts. 5,000. . Pakistan Bait-ill-Mall will give interest free loans up to rupees three hundred thousand (Rs. Urdu; Pedagogy; Political Science; Economics; Old Papers. Ushr is spoken, read or written by around 2 billion muslims. Hide. PRELIMINARY. and Ushr (Amendment) Act, 1997. Jashn-e-Rekhta | 8-9-10 December 2023 - Major Dhyan Chand National Stadium, Near India Gate - New Delhi. Guzara Allowance. As it is mentioned in the beginning of this ruling in Bahar-e-Shari’at: ‘the tear went into the mouth and he swallowed it’, then two cases have been mentioned. Profit Rate. com 12. Chapter 5. Ushr is levied on the agricultural production, to artificially Irrigated at the rate of: A : One tenth B : One twentieth C : One fifth D : None of these Right Answer : One twentieth islamiyat mcqs From PPSC Past PapersWhat is the rate of Ushr payable from a canal irrigated land? Islamiat MCQs for NTS, PPSC, CTS, OTS, CTS, And Other test preparation . 5%. ‘Ushr is not levied if there is no produce. Mar 5. Secretary Religious. The Ushr rate on the produce of arid lands is the tenth part and on irrigated lands is the twentieth part. Surat Mulk. Ushr was a reciprocal 10% levy on agricultural land as well as merchandise imported from states that taxed Muslims on their products. Pemerintahan Rasulullah juga memperoleh ‘ushr, yaitu bea impor yang dikenakan kepada semua pedagang yang melintasi perbatasan negara yang wajib dibayar hanya sekali dalam setahun dan hanya berlaku bagi barang yang nilainyamlebih dari 200 dirham. 995,400. The Department remained on the Concurrent List until 2010 when it was devolved under the 18th Amendment. f. 16. Candidates give an average difficulty score of 2. XVIII of 1980), Central Zakat Council is pleased to make the following rulesThe idea of Urdu news was started by Harihar Dutta in Kolkata, 1822. 3. one-twentieth, 5%) is compulsory (as Zakat on the yield of the land. Barani Agricultural Research Institute - Chakwal. Find the amount of Ushr at the rate of 10%. Shuaib Uddin 64. Tech: A tax on the agricultural produce of land levied on the Muslims at the rate of 10 per cent if the land is irrigated by rainfall and at the rate. Umar was the first Muslim ruler to levy ushr. Adnan sold mangoes and paid Rs.