Discuss the various issues highlighted by the Dalit Movements.
Calculate Domestic Income (NDPFC) from the data given below:
| S. No. | Particulars | Amount (in ₹ lakh) |
|---|---|---|
| (i) | Gross National Product at Market Price (GNPMP) | 2,500 |
| (ii) | Consumption of Fixed Capital (Depreciation) | 200 |
| (iii) | Goods and Services Tax (Indirect Tax) | 20 |
| (iv) | Subsidies | 50 |
| (v) | Net Factor Income from Abroad (NFIA) | 50 |
| (vi) | Changes in Stocks | 30 |
| (vii) | Unexpected Loss of a Fixed Asset | 500 |

Rishika and Shivika were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as at 31st March, 2024 stood as follows:
Balance Sheet of Rishika and Shivika as at 31st March, 2024
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|---|---|---|
| Capitals: | Equipment | 45,00,000 | |
| Rishika – ₹30,00,000 Shivika – ₹20,00,000 | 50,00,000 | Investments | 5,00,000 |
| Shivika’s Husband’s Loan | 5,00,000 | Debtors | 35,00,000 |
| Creditors | 40,00,000 | Stock | 8,00,000 |
| Cash at Bank | 2,00,000 | ||
| Total | 95,00,000 | Total | 95,00,000 |
The firm was dissolved on the above date and the following transactions took place:
(i) Equipements were given to creditors in full settlement of their account.
(ii) Investments were sold at a profit of 20% on its book value.
(iii) Full amount was collected from debtors.
(iv) Stock was taken over by Rishika at 50% discount.
(v) Actual expenses of realisation amounted to ₹ 2,00,000 which were paid by the firm. Prepare Realisation Account.