MYcÖRvZš¿x evsjv‡`k miKvi

RvZwq ivR¯^ †evW©, XvKv

AvqKi †ckvRxex (AvB, wU, wc) wbeÜb cixÿv-2017
mgq: 3 N›Uv c~Y©gvY:100
1| mswÿß DËi wjLyb: 10×1=10
(K) 2017-2018 Ki eQ‡i gwnjv Ki`vZvi Kigy³ Av‡qi mxgv KZ?
(L) MvRxcyi wmwU K‡c©v‡ik‡bi GKRb Ki`vZvi Rb¨ 2017-2018 Ki eQ‡i b¨~bZg K‡ii cwigvY KZ?
(M) PjwZ Ki eQ‡i †Kvb e¨w³ Ki‡hvM¨ Avq _vKv m‡Z¡I wiUvb© `vwLj bv Ki‡j AvqKi Aa¨v‡`k, 1984 Gi †Kvb avivq
wiUvb© Zje Ki‡Z n‡e?
(N) e¨w³ Ki`vZv‡`i Rb¨ 'Tax Day' KZ Zvwi‡L?
(O) AvqKi Aa¨v‡`k, 1984 Abyhvqx Ki cwi`k©K ÔAvqKi KZ©…c‡¶i' AšÍf©y³ wKbv?
(P) AvqKi AvB‡b ÔDcKi Kwgkbvi' ej‡Z Kv‡K Kv‡K eySvq?
(Q) AvqKi AvBb Abyhvqx Av‡qi LvZ (Heads of income) KqwU?
(R) AvevwmK M„n m¤úwËi Avq wbiƒc‡Y evwl©K g~‡j¨i KZ kZvsk †givgZ LiP eve` Aby‡gv`b‡hvM¨? (S) e¨emvq Lv‡Zi
Avq wbiƒc‡Y GKRb Kg©Pvixi Rb¨ Aby‡gv`b‡hvM¨ cviKyBwRU Gi m‡e©v”P cwigvY KZ?
(S) 12 wWwRU wUAvBGb bv _vK‡j e¨vsK my‡`i Dci KZ kZvsk nv‡i Dr‡m Ki KZ©b Ki‡Z nq?
2| UxKv wjLyb: 5×2=10
(K) cÖ¯ÍvweZ bZyb AvqKi AvB‡bi wel‡q Avcbvi civgk©;
(L) wewb‡qvM RwbZ Ki †iqvZ;
(M) Ki AeKvk (Tax holiday);
(N) UªvÝdvi cÖvBwms
(O) ¯úU© G¨v‡mm‡g›U|
3| Rbve Zvbfxi †iRv Gi 2016-2017 Avq eQ‡i †eZb Lv‡Zi Avq wQj 4,80,000 UvKv, M„n m¤úwË Lv‡Z Avq wQj
2,50,000 UvKv Ges e¨vsK my` Lv‡Z Avq wQj 40,000 UvKv| wZwb D³ Avq eQ‡i gvwmK 6,000 UvKv K‡i wWwcGm G
wewb‡qvM K‡ib| GQvov wZwb 60,000 UvKvq GKwU j¨vcUc µq K‡ib| Zvi GKwU e¨w³MZ Mvox i‡q‡Q, hvi wecix‡Z wZwb
15,000 UvKv AMÖxg AvqKi cwi‡kva K‡i‡Qb| e¨vsK my‡`i wecix‡Z Zuvi wbKU n‡Z 4,000 UvKv AvqKi KZ©b Ki nq|
30/06/2017 Zvwi‡L Zuvi bxU m¤ú‡`i cwigvY wQj 3 †KvwU UvKv| cÖ`Ë Z‡_¨i Av‡jv‡K Ki`vZvi Avq I Ki`vq m¤úwK©Z
wb‡gœv³ welqvw` cwiMYbv Kiæb : 10
(K) †gvU Avq, (L) AvqKi †iqvZ Gi cwigvY, (M) bxU cÖ‡`q Ki, (N) mviPv‡R©i cwigvY, (O) wiUv‡b©i mv‡_ cÖ‡`q
K‡ii cwigvY
4| Bs‡iRx‡Z cÖeÜ wjLyb: 10
Good Governance and Modern Management Framework in NBR.
5| MYgyLx I Ki`vZv evÜe Ki e¨e¯’v MV‡b RvZxq ivR¯^ †ev‡W©i D‡`¨vM wel‡q Avcbvi g~j¨vqb I civgk© D‡jøLc~e©K GKwU
iPbv wjLyb| 10
6| Drm Ki wK? avivi D‡jøLmn Drm K‡ii 8wU Lv‡Zi bvg wjLyb| †Kvb e¨w³ AvqKi AvBb Abyhvqx Dr‡m Ki msMÖn/KZ©b I
Rgv`v‡b e¨_© n‡j Dc-Ki Kwgkbvi wK wK e¨e¯’v MÖnY Ki‡Z cv‡ib? [1+3+5]
7| mve©Rbxb ¯^wba©viYx c×wZ wK? G c×wZ‡Z wiUvb© cÖ‡mm I wiUvb© AwWU m¤úwK©Z weavbvejx wjLyb| [2+4+8]
8| Dc Ki Kwgkbv‡ii Av‡`‡k ms¶yä n‡j GKRb Ki`vZv Kx Kx cÖwZKvi †c‡Z cv‡ib? DcKi Kwgkbv‡ii Av‡`‡ki weiæ‡×
Avcxj `v‡q‡ii weavbvejx wK? Avcxj KZ©…c¶ KZ©…K Avcxj gvgjv wb®úwËi mgqmxgv m¤ú‡K© wjLyb|
9| ADRev weKí we‡iva wb®úwË wK? ADR G Av‡e`‡bi †hvM¨Zv I kZ©vejx wK? ADR Gi myweavmg~n D‡jøL Kiæb|[2+5+3]
10| Rbve †Mvjvg gy‡Z©vRvi 2017 mv‡ji 30 Ryb Zvwi‡L mgvß eQ‡ii wbgœewY©Z wnmv‡ei †Ri¸‡jv‡K wb‡q GKwU ‡iIqvwgj
ˆZwi Kiæb:

wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv

g~jab 3,50,000 wewea cvIbv`vi 95,000
µq 18,50,000 e¨vsK FY 32,50,000
weµq 32,50,000 KzFY 25,000
‡eZb I gyRyix 3,60,000 Kwgkb LiP 88,000
Awdm fvov 2,65,000 hš¿cvwZ 6,60,000
AvmevecÎ 2,75,000 AePq 40,000
wewea †`bv`vi 3,80,000 D‡Ëvjb 95,000

mgvavb (2024-25 A_© eQ‡ii Av‡jv‡K)

1| msw¶ß DËi wjLyb:
(K) 2024-2025 Ki eQ‡i gwnjv Ki`vZvi Kigy³ Av‡qi mxgv KZ?
DËi: 2024-25 Ki eQ‡i G mxgv n‡”Q 4,00,000 UvKv|
(L) MvRxcyi wmwU K‡c©v‡ik‡bi GKRb Ki`vZvi Rb¨ 2024-2025 Ki eQ‡i b¨~bZg K‡ii cwigvY KZ?
DËi: 4,000 UvKv|
(M) PjwZ Ki eQ‡i †Kvb e¨w³ Ki‡hvM¨ Avq _vKv m‡Z¡I wiUvb© `vwLj bv Ki‡j AvqKi AvBb, 2023 Gi ‡Kvb avivq
wiUvb© Zje Ki‡Z n‡e?
DËi: AvqKi AvBb, 2023 Gi aviv 172 Gi weavb Abyhvqx-
(1) DcKi Kwgkbvi aviv 171 G DwjøwLZ †gqv` DËx‡Y©i ci †h‡Kv‡bv mgq, †Kv‡bv e¨w³‡K, wjwLZ †bvwUk Øviv, Zvnvi
Av‡qi wiUvb© `vwLj Kwievi Rb¨ wb‡`©k cÖ`vb Kwi‡Z cvwi‡eb, hw`-
(K) aviv 166 Gi Aaxb D³ e¨w³i wiUvb© `vwLj Kiv Avek¨K nq; ev
(L) D³ e¨w³i †gvU Avq mswkøó Avqe‡l© Ki Av‡ivc‡hvM¨ nq|
(2) Dc-aviv (1) Gi Aaxb, †bvwU‡k DwjøwLZ mg‡qi g‡a¨, hvnv 21 (GKyk) w`‡bi Kg nB‡e bv, A_ev DcKi Kwgkbvi
†hBiƒc Aby‡gv`b Kwi‡e †mBiƒc ewa©Z mg‡qi g‡a¨ wiUvb© `vwLj Kwi‡Z nB‡e|
Kiw`em cieZ©x mg‡q wiUvb© `vwL‡ji †¶‡Î Ki cwiMYbv (aviv-174):
aviv 166 Abyhvqx wiUvb© `vwL‡ji eva¨evaKZv iwnqv‡Q GBiƒc †Kv‡bv Ki`vZv Kiw`e‡mi g‡a¨ wiUvb© `vwL‡j e¨_© nB‡j,
GB AvB‡bi Ab¨vb¨ weav‡bi Aaxb D™¢~Z `vq A¶yYœ ivwLqv wbgœewY©Z wbq‡g Ki`vZvi Ki wba©vwiZ I cÖ‡`q nB‡e, h_v: -
K = L + (L - M) × N × 0.02, †hLv‡b,
K = ‡gvU cÖ‡`q K‡ii cwigvY;
L = Ki`vZv Kiw`e‡mi g‡a¨ wiUvb© `vwLj Kwi‡j †gvU †hB cwigvY Ki cwi‡kva Kwi‡Zb †mB AsK, Z‡e
GB‡¶‡Î-
(A) †Kv‡bvcÖKvi Ki Ae¨vnwZ cÖ‡hvR¨ bv nB‡j †hBiƒ‡c Ki cwiMYbv Kiv nBZ †mBiƒ‡c Ki cwiMYbv Kwi‡Z nB‡e;
Ges
(Av) b¨~bZg Ki, mviPvR© I mij my` e¨ZxZ GB AvB‡bi Aaxb cÖ‡hvR¨ ev avh©K…Z Ab¨ †Kv‡bv Rwigvbv ev AsK Bnvi
AšÍf©y³ nB‡e bv;
M = D³ Avqe‡l© Ki`vZv KZ©…K cwi‡kvwaZ AwMÖg Ki I Dr‡m K‡ii mgwó;
N = wbgœewY©Ziƒ‡c wba©vwiZ gv‡mi msL¨v, h_v:-
(A) Kiw`em AwZµvšÍ nBevi ci gv‡mi msL¨v hvnv AbwaK 24 (PweŸk) nB‡e;
(Av) †Kv‡bv gv‡mi fMœvskI c~Y© gvm wnmv‡e MY¨ nB‡e|
(N) e¨w³ Ki`vZv‡`i Rb¨ 'Tax Day' KZ Zvwi‡L?
DËi: AvqKi AvBb, 2023 Abyhvqx e¨w³ Ki`vZvi †¶‡Î, Ki w`em n‡”Q Avqel© mgvwßi cieZ©x b‡f¤^i gv‡mi 30 (wÎk)
Zg w`b|
 (O) AvqKi Aa¨v‡`k, 1984 Abyhvqx Ki cwi`k©K ÔAvqKi KZ©…c‡¶i' AšÍf©y³ wKbv?
DËi: AvqKi AvBb, 2023 Gi aviv 4 Abyhvqx ÔKi cwi`k©K' AvqKi KZ©…c‡¶i AšÍf©y³|
(P) AvqKi AvB‡b ÔDcKi Kwgkbvi' ej‡Z Kv‡K Kv‡K eySvq?
DËi: AvqKi AvBb, 2023 Gi aviv 2(17) Abyhvqx ÒDcKi KwgkbviÓ A_© aviv 4 G DwjøwLZ DcKi Kwgkbvi wnmv‡e
wbhy³ †Kv‡bv e¨w³, Ges UªvÝdvi cÖvBwms Awdmvi, mnKvix Ki Kwgkbvi, AwZwi³ mnKvix Ki Kwgkbvi I U¨v· wi‡Kvfvwi
AwdmviI Bnvi AšÍf©y³ nB‡e|
(Q) AvqKi AvBb Abyhvqx Av‡qi LvZ (Heads of income) KqwU?
DËi: AvqKi AvBb, 2023 Gi aviv 30 Abyhvqx Av‡qi LvZmg~n wbgœiƒc:
(K) PvKwi nB‡Z Avq, (L) fvov nB‡Z Avq, (M) K…wl nB‡Z Avq, (N) e¨emv nB‡Z Avq, (O) g~jawb Avq, (P)
Avw_©K cwim¤ú` nB‡Z Avq, (Q) Ab¨vb¨ Drm nB‡Z Avq|
(R) AvevwmK M„n m¤úwËi Avq wbiƒc‡Y evwl©K g~‡j¨i KZ kZvsk †givgZ LiP eve` Aby‡gv`b‡hvM¨? DËi: AvqKi AvBb,
2023 Gi aviv 38(O) Abyhvqx 1| evwYwR¨K D‡Ï‡k¨ e¨eüZ M„nm¤úwË- 30% (wÎk kZvsk) Ges 2| AevwYwR¨K D‡Ï‡k¨
e¨eüZ M„nm¤úwË- 25% (cuwPk kZvsk) †givgZ LiP eve` Aby‡gv`b‡hvM¨|
(S) e¨emvq Lv‡Zi Avq wbiƒc‡Y GKRb Kg©Pvixi Rb¨ Aby‡gv`b‡hvM¨ cviKyBwRU Gi m‡e©v”P cwigvY KZ?
DËi: AvqKi AvBb, 2023 Gi aviv 55(N) Abyhvqx aviv 32 Gi e¨vL¨v‡Z msÁvwqZ cviKyBwRU eve` †Kv‡bv Kg©Pvix‡K
cÖ`Ë 10 (`k) j¶ UvKvi AwZwi³ †h‡Kv‡bv A¼: Z‡e kZ© _v‡K †h, miKvi KZ©…K, miKvwi †M‡R‡U cÖÁvcb Øviv, miKvwi
wm×v‡šÍi wfwˇZ MwVZ gRywi †ev‡W©i mycvwik ev¯Íevq‡bi Rb¨ Kg©Pvix‡`i A_© cÖ`v‡bi †¶‡Î GB avivi †Kv‡bv wKQyB cÖ‡hvR¨
nB‡e bv|
(T) 12 wWwRU wUAvBGb bv _vK‡j e¨vsK my‡`i Dci KZ kZvsk nv‡i Dr‡m Ki KZ©b Ki‡Z nq? DËi: Ki`vZv
kbv³KiY b¤^i (wUAvBGb) bv _vK‡j e¨vsK my‡`i Dci 15% nv‡i Dr‡m Ki KZ©b Ki‡Z n‡e| Avi 12 wWwRU wUAvBGb
_vK‡j e¨vsK my‡`i Dci 10% nv‡i Dr‡m Ki KZ©b Ki‡Z n‡e|
2| UvKv wjLyb:
(K) cÖ¯ÍvweZ bZyb AvqKi AvB‡bi wel‡q Avcbvi civgk©
DËi: wb‡R †Póv Kiæb|
(L)wewb‡qvM RwbZ Ki †iqvZ
(L) DËi: wbw`©ó K‡qKwU Lv‡Z Ki`vZvi wewb‡qvM _vK‡j Ki`vZv wewb‡qvMRwbZ Ki †iqvZ cvb| †gvU Av‡qi Dci
‡ivc‡hvM¨ AvqK‡ii AsK †_‡K Ki †iqv‡Zi AsK ev` w`‡j cÖ‡`q K‡ii AsK cvIqv hvq| AvqKi AvB‡bi weavb mv‡c‡¶
Ges lô Zdwmj Gi Ask 3 G wba©vwiZ mxgv, kZ©vewj Ges †hvM¨Zv mv‡c‡¶ †Kv‡bv wewb‡qvM Kiv n‡j, †Kv‡bv Kie‡l© †gvU
Av‡qi Dci cÖ‡hvR¨ Ki n‡Z wbevmx ¯^vfvweK e¨w³ Ki`vZv I Awbevmx evsjv‡`wk ¯^vfvweK e¨w³ Ki`vZv wbgœewY©Zfv‡e Ki
†iqvZ cÖvc¨ n‡eb-
(K) 0.03 × 'K'; ev
(L) 0.15 × 'L'; ev
(M) 10 (`k) j¶ UvKv,
GB wZbwUi g‡a¨ hv Kg,
GLv‡b,
'K' = Ki Ae¨vnwZ cÖvß Avq, nªvmK…Z Kinvi cÖ‡hvR¨ Giƒc Avq Ges b¨~bZg Ki cÖ‡hvR¨ Giƒc Avq ev` w`‡q
cwiMwYZ †gvU Avq, Ges
ÔLÕ = †Kv‡bv Avqe‡l© lô Zdwmj Gi Ask 3 Abymv‡i Ki`vZvi †gvU wewb‡qvM I e¨‡qi cwigvY|
Ki †iqvZ‡hvM¨ wewb‡qv‡Mi LvZ
GKRb Ki`vZvi wewb‡qvM I `v‡bi D‡jøL‡hvM¨ LvZ¸‡jvi ZvwjKv bx‡P †`qv n‡jv:
▪ Rxeb wegvi wcÖwgqvg;
▪ miKvwi Kg©KZ©vi cÖwf‡W›U dv‡Û Puv`v;
▪ ¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©v I Kg©KZ©vi Puv`v;
▪ Kj¨vY Znwej I †Mvôx wegv Znwe‡j Puv`v:
 ▪ mycvi Gby‡qkb dv‡Û cÖ`Ë Puv`v;
▪ †h †Kv‡bv Zdwmwj e¨vsK ev Avw_©K cÖwZôv‡bi wW‡cvwRU †cbkb ¯‹x‡g evwl©K m‡e©v”P 1,20,000 UvKv wewb‡qvM;
▪ †h‡Kv‡bv wmwKDwiwUR µ‡q 5,00,000 UvKvi wewb‡qvM;
▪ evsjv‡`‡ki ÷K G·‡P‡Ä ZvwjKvfy³ †Kv¤úvwbi †kqvi, ÷K, wgDP¨yqvj dvÛ ev wW‡eÂv‡i wewb‡qvM;
▪ RvwZi wcZvi ¯§…wZ i¶v‡_© wb‡qvwRZ RvZxq ch©v‡qi cÖwZôv‡b Aby`vb;
▪ hvKvZ Znwe‡j `vb;
▪ RvZxq ivR¯^ †evW© KZ©…K Aby‡gvw`Z †Kv‡bv `vZe¨ nvmcvZv‡j `vb;
▪ cÖwZeÜx‡`i Kj¨v‡Y ¯’vwcZ cÖwZôv‡b `vb;
▪ gyw³hy× hv`yN‡i cÖ`Ë `vb;
▪ Avnmvwbqv K¨vÝvi nvmcvZv‡j `vb;
▪ ICDDRB †Z cÖ`Ë `vb;
▪ CRP, mvfvi G cÖ`Ë `vb;
▪ miKvi KZ©…K Aby‡gvw`Z RbKj¨vYg~jK ev wk¶v cÖwZôv‡b `vb;
▪ GwkqvwUK †mvmvBwU, evsjv‡`k G `vb;
▪ XvKv Avnmvwbqv wgkb K¨vÝvi nvmcvZv‡j `vb;
▪ gyw³hy‡×i ¯§…wZ i¶v‡_© wb‡qvwRZ RvZxq ch©v‡qi †Kv‡bv cÖwZôv‡b Aby`vb|
(M) Ki AeKvk (Tax holiday)
DËi: RvZxq ivR¯^ †evW© (NBR) KZ©…K wba©vwiZ cÖvmw½K wbqg I c×wZ mv‡c‡¶ wk‡í ÔKi AeKvk' Aby‡gvw`Z| eZ©gvb
AvqKi AvBb, 2023 Gi aviv 81, 82 I 6ô Zdwm‡ji Ask-4 Abyhvqx Ki AeKvk‡hvM¨ wkí ¯’vcbv‡K 10 eQ‡ii wewfbœ
nv‡i I Ki AeKvkcÖvwßi †fŠZ AeKvVv‡gv‡K 10 eQ‡ii Rb¨ Ae¨vnwZ cÖ`vb Kiv n‡q‡Q|
(N) UªvÝdvi cÖvBwms
DËi: ¯’vbvšÍi g~j¨ (Transfer pricing) nj g~j¨ wba©viY Kiv †hLv‡b cY¨, cwi‡lev Ges A¯úk© (intangible) m¤úwËi
†jb‡`b nq mswkøó c‡¶i g‡a¨| 'UªvÝdvi cÖvBm' kãwU †mB g~j¨‡K †evSvq †hLv‡b GKwU †Kv¤úvwbi GKwU wefvM/mn‡hvMx
ms¯’v cY¨ ev cwi‡levi Rb¨ G‡K Ac‡ii wefvM/mnvqK cÖwZôv‡bi mv‡_ †jb‡`b K‡i| GwU N‡U hLb `ywU g~j †Kv¤úvwb
†hgb- GKwU c¨v‡i›U †Kv¤úvwb Ges GKwU mvewmwWqvwi, A_ev GKwU mvaviY AwffveK Øviv wbqwš¿Z `ywU mvewmwWqvwi, cY¨
I cwi‡levi Rb¨ G‡K Ac‡ii mv‡_ AvšÍR©vwZK evwY‡R¨ wjß nq|
(O) ¯úU G¨v‡mm‡g›U
DËi: AvqKi AvBb, 2023 Gi aviv 195 Abyhvqx ¯ú‡U Ki wba©viY
(1) DcKi Kwgkbvi ¯ú‡U †Kv‡bv e¨w³i Ki wba©viY Kwi‡Z cvwi‡eb, hw` D³ e¨w³i]
(K) Ki‡hvM¨ Avq _v‡K;
(L) wiUvb© `vwL‡ji eva¨evaKZv _v‡K;
(M) GB AvB‡bi †Kv‡bv weavbvewj cwicvj‡bi eva¨evaKZv _v‡K;
(N) GB AvB‡bi †Kv‡bv weavbvewj Kvh©Ki‡Y ev cwicvj‡b e¨_© nB‡j|
(2) Ki Kwgkbvi Zvnvi GLwZqv‡i Zvnvi Aaxb¯Í †h‡Kv‡bv DcKi Kwgkbvi‡K GB avivi Aaxb Ki wba©vi‡Yi Rb¨ ¶gZvc©Y
Kwi‡Z cvwi‡eb|
3| Rbve Zvbfxi †iRv Gi 2023-2024 Avq eQ‡i †eZb Lv‡Zi Avq wQj 4,80,000 UvKv, M„n m¤úwË Lv‡Z Avq wQj 2,50,000
UvKv Ges e¨vsK my` Lv‡Z Avq wQj 40,000 UvKv| wZwb D³ Avq eQ‡i gvwmK 6,000 UvKv K‡i wWwcGm G wewb‡qvM K‡ib|
GQvov wZwb 60,000 UvKvq GKwU j¨vcUc µq K‡ib| Zvi GKwU e¨w³MZ Mvox i‡q‡Q, hvi wecix‡Z wZwb 15,000 UvKv
AMÖxg AvqKi cwi‡kva K‡i‡Qb| e¨vsK my‡`i wecix‡Z Zuvi wbKU n‡Z 4,000 UvKv AvqKi KZ©b Ki nq| 30/06/2024
Zvwi‡L Zuvi bxU m¤ú‡`i cwigvY wQj 3 †KvwU UvKv| cÖ`Ë Z‡_¨i Av‡jv‡K Ki`vZvi Avq I Ki`vq m¤úwK©Z wb‡gœv³ welqvw`
cwiMYbv Kiæb:
(K) †gvU Avq, (L) AvqKi †iqvZ Gi cwigvY, (M) bxU cÖ‡`q Ki, (N) mviPv‡R©i cwigvY, (O) wiUv‡b©i mv‡_ cÖ‡`q K‡ii
cwigvY
mgvavb:

Ki`vZv: Zvbfxi †iRv

Ki el©: 2024-2025, Avq el©: 2023-2024
†gvU Avq wbY©q
Av‡qi LvZ I weeiY UvKv UvKv
1| PvKwi nB‡Z Avq (aviv 32-34): 4,80,000
ev`: PvKwi nB‡Z †gvU Avq Gi GK-Z„Zxqvsk
ev 4,50,000 UvKv hvnv Kg 1,60,000
2| fvov n‡Z Avq (aviv 35-39): 3,20,000
cÖvß fvov 2,50,000
ev`: †givgZ I i¶Yv‡e¶Y LiP (‡gvU fvov g~‡j¨i 25%) 62,500 1,87,500
3| Avw_©K cwim¤ú` n‡Z Avq (aviv 62-65):
e¨vsK my` 40,000
†gvU Avq 5,47,500

wewb‡qvM RwbZ AvqKi †iqvZ cwiMYbv

wewb‡qv‡Mi cwigvY
wW‡cvwRU †cbkb ¯‹x‡g `vb (6,000 × 12) 72,000
†gvU wewb‡qvM 72,000

Ki †iqv‡Zi cwigvY:
(K) †gvU Avq (5,47,500-40,000× 0.03 15,225
(L) †gvU Aby‡gv`b‡hvM¨ wewb‡qvM 10,800
(M) 10,00,000
Ki †iqv‡Zi cwigvY n‡e [(K) ev (L) ev (M), G wZbwUi g‡a¨ †hwU Kg] 10,800

Ki`vq wbY©q
weeiY UvKv
cÖ_g 3,50,000 UvKv ch©šÍ †gvU Av‡qi Dci 0% -
cieZ©x 1,00,000 UvKv ch©šÍ †gvU Av‡qi Dci 5% 5,000
Aewkó 97,500 UvKv ch©šÍ †gvU Av‡qi Dci 10% 9,750
†gvU Ki 14,750
ev`-Dr‡m Ki KZ©b:
e¨vs‡Ki my` n‡Z Ki KZ©b 4,000
Mvox eve` AwMÖg Ki KZ©b 15,000 19,000
Aewkó cÖ‡`q Ki (4,250)

4| Bs‡iRx‡Z cÖeÜ wjLyb:

Good Governance and Modern Management Framework in NBR.
DËi: Good Goverance and Modern Management Framework in NBR. The National Board of
Revenue is the principal tax administration in Bangladesh. It is under the internal resources
division (IRD) of the Ministry of Finance (MOF). The main responsibility of NBR is to collect
tax revenues primarily Value Added Tax, Customs Duty, Excise Duty and Income Tax. NBR is
responsible for formulation and contentious re-appraisal of tax policies and tax laws, negotiating
tax treaties with foreign governments and participating inter ministerial deliberations on economic
issues having a bearing on fiscal polices and tax administration. NBR time to time arrange
 different training programmes that encompasses foundation training course, Law and
administration, different kinds of meetings, workshops, seminar, awareness training etc.
A part of modernization initiative of NBR a dynamic web portal has been developed. Tax payer
able to know the updated information from this portal. They will able to download VAT Act,
Income-Tax Act, rules, Statutory Regulatory Order (SRO), General Order etc.

NBR has different services such as e-presentation, ASYCUDA World, e-TIN, e- payments. e-file,
PMIS, Travel tax, VAT calculator, VAT Forms, VAT Return 9.1. Learn VAT online. e-BIN, VAS,
Taxes Appellate tribunal, DCH detained, good management etc. NBR kept different forms in web
portal that can easily download in ant time, NBR has also different publications on VAT, Income
Tax, Customs, General research and Statistics. Under good governance NBR is participatory,
consensus, oriented, accountable, transparent, responsive, effective and efficient, equitable and
inclusive and follower the rules & law.

On the basis of effective and efficient steps of NBR VAT and Tax total collection is increasing
day by day. NBR has publications of revenue as a result taxpayer get proper service in time. Every
year NBR arrange tax fair in different districts. In the fair an assessee can pay tax return without
any hassle. NBR maintain privacy policy on which they explain how protect and respect the data
they collected from assessee. Terms and conditions of NBR shall be governed by and constructed
in accordance with the laws of Bangladesh.

5| MYgyLx I Ki`vZv evÜe Ki e¨e¯’v MV‡b RvZxq ivR¯^ †ev‡W©i D‡`¨vM wel‡q Avcbvi g~j¨vqb I civgk© D‡jøLc~e©K GKwU iPbv
wjLyb|
DËi: ivR¯^ Av‡qi cÖ_g Ges cÖavbZ Dcvq miKvix Ki e¨e¯’v| Ki n‡”Q Ggb GKwU welq hv †Kvb cÖKvi myweavi wPšÍv bv K‡i
eva¨Zvg~jKfv‡e miKvi‡K cÖ‡`q Ki ev ïé|
U¨v· e¨e¯’v GKwU mgv‡R abx I Mix‡ei g‡a¨ fvimvg¨ i¶v K‡i| evsjv‡`‡k cÖavbZ 2(`yB) cÖKvi Ki e¨e¯’v i‡q‡Q, h_v:
(1) cÖZ¨¶ (Direct) Ki Ges c‡iv¶ (Indirect) Ki e¨e¯’v|
cÖZ¨¶ Ki e¨e¯’vi g‡a¨ i‡q‡Q: AvqKi, `vb Ki, f~wg Dbœqb Ki, bb-RywWwmqvj ÷¨v¤ú, †iwR‡÷ªkb, A¯’vei m¤úwË Ki
BZ¨vw`|
c‡iv¶ Ki e¨e¯’vi g‡a¨ i‡q‡Q: Kv÷gm wWDwU, G·vBR wWDwU, hvbevnb Ki, f¨vU, wmwW, GmwW, ˆe‡`wkK hvZvqvZ Ki,
Uvb©Ifvi U¨v·, B‡jKwUªwmwU wWDwU, weÁvcb Ki, AviwW, BZ¨vw`|
evsjv‡`‡k Ki e¨e¯’vi eûwea cÖ‡qvM i‡q‡Q, (K) jvf ev ¶wZi Dci Ki, AvqKi †Kv¤úvbx, AvqKi †Kv¤úvwb Qvov, g~jab
RvZxq m¤úwËi Dci Ki BZ¨w`| evsjv‡`‡k Ki e¨e¯’vq wbqg-Kvbyb Gi wel‡q gvby‡li gv‡S i‡q‡Q fq ev fxwZ| Kie¨e¯’v
mnRZi Kivi j‡¶¨ RvZxq ivR¯^ †evW© mgq mgq bvbvgyLx c`‡¶c MÖnY K‡i _v‡Kb, h_v: cÖwZ eQi Ki‡gjv, Ki msMÖn,
webvg~‡j¨ dig weZiY, AbjvBb Ki e¨e¯’v, Kj‡m›Uvi †mev Pvjy Ki`vZv‡K civgk© cÖ`vb, Ki wel‡q Rbm‡PZbZv e„w×,
MYgva¨‡g cÖPvi, wewfbœ †cv÷vi, †cøKvW© cÖ`k©b, U¨v· KvW© cÖ`vb, wmAvBwc mb` cÖ`vb, cÖwZ eQi m‡e©v”P Ki `vZv‡K m¤§vbbv
cÖ`vb, Ki mßvn PjvKvjxb Ki`vZv‡K bvbv Dcnvi cÖ`vb, BZ¨vw` mydj e‡q Avb‡Q|
civgk©: MYgyLx I KievÜe Ki e¨e¯’v MV‡b RvZxq ivR¯^ †ev‡W©i D‡`¨v‡Mi wel‡q g~j¨vqb n‡”Q wPivPwiZ hyM hyM Pjgvb cÖ_vi
w`‡K j¶¨ Ki‡j mn‡R eySv hvq gvbyl mn‡R miKvi‡K Ki w`‡Z Pvq bv, Ki †Rvi K‡i ev wbq‡g †d‡j Av`vq Ki‡Z nq|
▪ Good Governance I Modern management framework M‡o Zyj‡Z n‡e;
▪ cÖZ¨¶ Ki e¨e¯’vi †P‡q c‡iv¶ Ki e¨e¯’vi Dci †Rvi w`‡Z n‡e;
▪ RbMY hv‡Z Ki Gwo‡q bv †h‡Z cv‡i †m e¨e¯’v Kiv;
▪ eQi †kl nIqvi w`‡K ¸iæZ¡ bv w`‡q mviv eQi Ki Av`v‡q ¸iæZ¡ w`‡Z n‡e;
▪ Ki cÖkvm‡b Rbej e„w× Kiv GKvšÍ `iKvi,
▪ Avwcj c×wZ mnRZi Ki‡Z n‡e;
 ▪ †h me e¨w³ ev cÖwZôvb‡K Ki Av`v‡q ¶gZv cÖ`vb Kiv n‡q‡Q, Zv‡`i‡K `vwqZ¡ Ae‡njvi Rb¨ `ªæZZg mg‡q
Revew`wnZvmn †Rj Rwigvbv Ki‡Z n‡e;
▪ bZyb AvBb Kivi †P‡q AvB‡bi cÖ‡qv‡M ¸iæZ¡ w`‡Z n‡e;
▪ wewfbœ ch©v‡q Kinvi Kgv‡Z n‡e;
▪ K‡ii AvIZv Av‡iv e„w× Ki‡Z n‡e;
▪ Dr‡m Ki KZ©‡b ¸iæZ¡ w`‡Z n‡e;
▪ Ki`vZvi Privacy Maintain Ki‡Z n‡e;
▪ †Kv¤úvbxi e¨vsK wnmve †Lvjvi wel‡q GbweAvi G Z_¨ msi¶‡Yi e¨e¯’v Kiv †h‡Z cv‡i;
▪ Rwigvbv I †Rj ev m¤ú` †µvK wel‡q mgq mgq Kvh©µg cwiPvjbv Ki‡Z n‡e;
▪ U¨v· ev Ki wiUvY© Gi mv‡_ AcÖ‡qvRbxq KvMR ev mv‡cvwU©s Kgv‡bv †h‡Z cv‡i;
▪ mviv‡`‡k Online tax System Pvjy Ki‡Z n‡e;
▪ Tax Office ¸‡jv‡Z Political 3 effect trade union eÜ Ki‡Z n‡e;
▪ mv‡K©j/‡Rvbvj Awd‡mi Rbej e„w×mn Kg©KZ©v‡`i cÖwk¶‡Yi e¨e¯’v Kiv;
▪ H.S Code Gi Ace¨envi hv‡Z bv Ki‡Z cv‡i †m e¨e¯’v Kiv;
▪ 'hLb Avq ZLbB Ki' bxwZ MÖnY Kiv †h‡Z cv‡i|
6| Drm Ki wK? avivi D‡jøLmn Drm K‡ii 8wU Lv‡Zi bvg wjLyb| †Kvb e¨w³ AvqKi AvBb Abyhvqx Dr‡m Ki msMÖn/KZ©b I
Rgv`v‡b e¨_© n‡j Dc-Ki Kwgkbvi wK wK e¨e¯’v MÖnY Ki‡Z cv‡ib?
DËi: Drm Ki: hLb †Kvb Avq n‡e †hLv‡b n‡e †mLv‡bB UvKv cwi‡kv‡ai mgq wbw`©ó nv‡i Ki †K‡U Zv miKvwi †KvlvMv‡i
Rgv w`‡Z n‡e| †h‡nZy Av‡qi Drm †hLv‡b Ges Avq cwi‡kv‡ai mgq GB Ki †K‡U ivLv nq ZvB GB Ki Dr‡m Ki wn‡m‡e
cwiwPZ|
Drm K‡ii K‡qKwU ¸iæZ¡c~Y© LvZ:
Drm aviv wewa nvi
PvKwii Avq nB‡Z Dr‡m Ki KZ©b 86 -- Mo nvi
msm` m`m¨‡`i m¤§vbx nB‡Z Ki KZ©b 87 -- Mo nvi
AskMÖnY Znwej, Kj¨vY Znwej I kªwgK Kj¨vY dvD‡Ûkb Znwe‡j cÖ`Ë A_© nB‡Z Dr‡m 88 -- 10%
KZ©b
cÖPvi gva¨‡gi weÁvcb Avq nB‡Z Ki KZ©b 92 -- 5%
Awf‡bZv, Awf‡bÎx, cÖ‡hvRK, BZ¨vw` e¨w³‡K cwi‡kvwaZ A_© nB‡Z KZ©b 93 -- 10%
Uªv‡fj G‡R›U Gi wbKU nB‡Z Ki msMÖn 95 -- 0.30%
FYc‡Îi Kwgkb wnmv‡e cÖvß A_© nB‡Z KZ©b 96 -- 5%
Rxeb wegv cwjwmi wcÖwgqv‡gi AwZwi³ †Kv‡bv cwi‡kva nB‡Z Ki KZ©b 99 -- 5%

Dr‡m Ki KZ©b, msMÖn, BZ¨vw`i e¨_©Zvi djvdj (aviv-143):

1) †hB‡¶‡Î †Kv‡bv e¨w³ GB As‡ki weavbvewji Aaxb-
(K) Dr‡m Ki KZ©b ev msMÖn Kwi‡Z e¨_© nb; ev
(L) A‡c¶vK…Z Kg nv‡i ev cwigv‡Y Ki KZ©b ev msMÖn K‡ib; ev
(M) Dr‡m Ki KZ©b ev msMÖn Kwievi ci Zvnv miKv‡ii AbyK~‡j Rgv cÖ`vb Kwi‡Z e¨_© nb A_ev †hB cwigvY Ki KZ©b ev
msMÖn K‡ib Zvnvi PvB‡Z Kg cwigvY A_© miKv‡ii AbyK~‡j Rgv cÖ`vb K‡ib; ev
(N) Ab¨ †Kv‡bv cÖKvi cwicvj‡b e¨_© nb,
†mB‡¶‡Î GBiƒc e¨w³ †Ljvwc Ki`vZv wnmv‡e MY¨ nB‡eb |
(2) Dc-aviv (1) Abyhvqx †Ljvwc Ki`vZv wnmv‡e MY¨ e¨w³, GB AvB‡bi Aaxb Ab¨ †h mKj cwiYwZi Rb¨ `vqx nB‡Z cv‡ib
Zvnv ¶yYœ bv Kwiqv wbgœewY©Z A_© cwi‡kv‡ai Rb¨ `vqx _vwK‡eb, h_v: -
(K) †hB cwigvY A_© KZ©b ev msMÖn Kiv nq bvB;
(L) †hB cwigvY A_© KZ©b ev msMÖn Kiv Avek¨K Ges cÖK…Zfv‡e hvnv KZ©b ev msMÖn Kiv nBqv‡Q GB `yB‡qi cv_©‡K¨i
mgcwigvY A_©; ev
 (M) Ki KZ©b ev msMÖn Kwievi ci †hB cwigvY A_© miKv‡ii AbyK~‡j Rgv cÖ`vb Kiv nq bvB Zvnvi mgcwigvY A_©; Ges
(N) Ab¨ †Kv‡bv weavbvewj cwicvj‡bi e¨_©Zvq AbwaK 10 (`k) j¶ UvKv |
(3) Dc-aviv (1) G DwjøwLZ cwigv‡Yi A_© cwi‡kva QvovI, Dc-aviv (1) Abyhvqx †Ljvwc Ki`vZv wnmv‡e MY¨ e¨w³ Dc-aviv
(2) Gi `dv (K), (L) Ges (M) G DwjøwLZ cwigv‡Yi Dci wbgœewY©Z mviYx‡Z cÖ`Ë AwZwi³ A_© MYbvi wfwË A‡¼i Dci
cÖwZgv‡m 2% (`yB kZvsk) nv‡i AwZwi³ cwigvY A_© cwi‡kv‡ai Rb¨ `vqx nB‡eb, h_v:-
µwgK bs †ÿÎmg~n AwZwi³ A_© cwiMYbvi wfwË
(1) (2) (3)
1| GB As‡ki weavbvewj Abymv‡i Ki KZ©b ev msMÖ‡ni †hB cwigvY Dr‡m Ki KZ©b ev msMÖn Kiv ev msMÖ‡ni
e¨_©Zv e¨_©Zv nqwb|
2| Kgnv‡i ev Kg cwigv‡Y Ki KZ©b ev msMÖn †hB cwigvY Dr‡m Ki Kg KZ©b ev msMÖn msMÖn Kiv
nBqv‡Q|
3| KZ©b ev msMÖ‡ni ci Dnv miKvwi †KvlvMv‡i Rgv bv Dr‡m Ki KZ©‡bi ci †hB cwigvY A_© miKvwi †KvlvMv‡i
†`Iqv ev cwigv‡Y Kg Rgv †`Iqv Rgv †`Iqv nq bvB|

(4) Dc-aviv (3) Gi Aaxb AwZwi³ A_© cwiMYbvi †gqv` Dr‡m Ki KZ©b ev msMÖ‡ni wba©vwiZ ZvwiL nB‡Z miKvwi †KvlvMv‡i
Rgv †`Iqvi ZvwiL ch©šÍ nB‡e:
Z‡e kZ© _v‡K †h, GBiƒc †gqv` 24 (PweŸk) gv‡mi AwaK nB‡e bv|
(5) DcKi Kwgkbvi Dc-aviv (1) G DwjøwLZ e¨w³‡K ïbvwbi hyw³msMZ my‡hvM cÖ`vb Kwiqv Zvnvi wbKU nB‡Z Dc-aviv (2)
Gi Aaxb cwi‡kva‡hvM¨ A_©mn Dc-aviv (3) G DwjøwLZ AwZwi³ cwigvY A_© Av`v‡qi cÖ‡qvRbxq c`‡¶c MÖnY Kwi‡eb|
(6) †hB‡¶‡Î miKvi, miKvwi cÖwZôvb, KZ©…c¶, cÖ‡R±, †cÖvMÖvg, ms¯’v, BDwbU ev miKv‡ii Avw_©K ev cwiPvjbMZ mswkøóZv
iwnqv‡Q GBiƒc †Kv‡bv Kg©Kv‡Ð Dr‡m Ki KZ©b ev msMÖ‡ni Rb¨ `vwqZ¡cÖvß, †mB‡¶‡Î-
(K) A_© cwi‡kv‡ai Aby‡gv`b ev AbygwZi Rb¨ `vwqZ¡cÖvß ¯^vfvweK e¨w³ ev e¨w³MY; A_ev
(L) QvocÎ, †iwR‡÷ªkb, jvB‡mÝ, cviwgU cÖ`vb, Aby‡gv`b ev AbygwZ `v‡bi Rb¨ `vwqZ¡cÖvß ¯^vfvweK e¨w³ ev e¨w³MY,
GB avivi Aaxb Ki, Rwigvbv I AwZwi³ A_© cwi‡kv‡ai Rb¨ †hŠ_fv‡e I c„_Kfv‡e `vqx nB‡eb|
(7) †hB‡¶‡Î miKvi, miKvwi cÖwZôvb, KZ©…c¶, cÖ‡R±, †cÖvMÖvg, ms¯’v, BDwbU ev miKv‡ii Avw_©K ev cwiPvjbMZ mswkøóZv
iwnqv‡Q GBiƒc †Kv‡bv Kg©KvÐ e¨ZxZ Ab¨ †Kv‡bv e¨w³ ev cÖwZôvb Dr‡m Ki KZ©b ev msMÖ‡ni Rb¨ `vwqZ¡cvÖ ß, †mB‡¶‡Î-
(K) e¨w³ ev cÖwZôvb wb‡R, Ges
(L) A_© cwi‡kv‡ai Aby‡gv`b ev AbygwZ `v‡bi Rb¨ `vwqZ¡cÖvß ¯^vfvweK e¨w³ ev e¨w³MY-
GB avivi Aaxb Ki, Rwigvbv I AwZwi³ A_© cwi‡kv‡ai Rb¨ †hŠ_fv‡e I c„_Kfv‡e `vqx nB‡eb|
(8) †h e¨w³i wbKU nB‡Z Ki msMÖn‡hvM¨ ev KZ©b‡hvM¨ wZwb B‡Zvg‡a¨ Dc-aviv (2) I (3) G DwjøwLZ mKj cÖKv‡ii A_©
m¤ú~Y©fv‡e cwi‡kva Kwiqv _vwK‡j, Dc-aviv (2) I (3) G DwjøwLZ A_© Av`v‡qi c`‡¶c MÖnY Kiv nB‡e bv|

7| mve©Rbxb ¯^wba©viYx c×wZ wK? G c×wZ‡Z wiUvb© cÖ‡mm I wiUvb© AwWU m¤úwK©Z weavbvejx wjLyb|
DËi: mve©Rbxb ¯^wba©viYx c×wZ: Ki`vZv Zvi wb‡Ri Avq wb‡R wbiƒcY K‡i cÖ‡hvR¨ AvqKi cwi‡kva Ki‡eb - GwU wek¦e¨vcx
GKwU RbwcÖq c×wZ| GB c×wZ‡Z Ki`vZv wiUvb© `vwLjKi‡b webv cÖ‡kœ AvqKi KZ©…c¶ KZ©…K wiUvb©wU M„nxZ nq|

¯^wba©viYx c×wZ‡Z wiUvb© `vwLj (aviv 170):

aviv 166 Gi Aaxb wiUvb© `vwL‡ji AvBbvbyM eva¨evaKZv iwnqv‡Q GBiƒc mKj e¨w³ aviv 180 Gi Aaxb ¯^wba©viYx c×wZ‡Z
wiUvb© `vwLj Kwi‡eb|
¯^wba©viYx (aviv-180):
(1) †Kv‡bv e¨w³ KZ©…K GB avivi Aaxb †Kv‡bv Kie‡l©i Rb¨ Ò¯^wba©viYx wiUvb©Ó `vwLj Kiv nB‡j GB AvB‡bi Aaxb Zvnvi
Avq, Ki I Ab¨vb¨ `vq wba©viY ¯^qswµqfv‡e m¤úbœ nBqv‡Q ewjqv MY¨ nB‡e, hw` D³ wiUvb©--
(K) aviv 169 G DwjøwLZ mKj weavb cwicvjbc~e©K `vwLj Kiv nq; Ges
(L) aviv 173 Ges aviv 174 G DwjøwLZ mKj weavb cwicvjbc~e©K Ki cwi‡kva Kiv nq|
(2) Dc-aviv (1) Gi Aaxb wiUvb© `vwLj Kwievi ci hw` Ki`vZv KZ©…K cwijw¶Z nq †h Zvnvi `vwLjK…Z wiUv‡b© -
(K) cÖ`wk©Z Avq; ev
 (L) `vweK…Z Ki Ae¨vnwZ ev †µwWU; ev
(M) Ab¨ †Kv‡bv Kvi‡Y,
GB AvB‡bi Aaxb cÖ‡`q Ki mwVKfv‡e cwiMwYZ nq bvB ev mwVK A‡¼ cwi‡kvwaZ nq bvB, Zvnv nB‡j wZwb GKwU
wjwLZ wee„wZ‡Z KviY D‡jøLc~e©K ms‡kvwaZ wiUvb© `vwLj Kwi‡Z cvwi‡eb|
(3) Dc-aviv (2) Gi Aaxb wbgœewY©Z †¶Z&ৰmg~‡n †Kv‡bv ms‡kvwaZ wiUvb© `vwLj Kiv hvB‡e bv-
(K) Dc-aviv (1) Gi Aaxb wiUvb© `vwLj Kwievi ZvwiL nB‡Z 180 (GKkZ Avwk) w`b †kl nBevi ci:
(L) ms‡kvwaZ wiUvb© cÖ_gevi `vwL‡ji ci; ev
(M) g~j wiUvb©wU aviv 182 Gi Aax‡b AwW‡Ui Rb¨ wbe©vwPZ nBevi ci|
(4) Dc-aviv (1) Gi Aaxb `vwLjK…Z wiUv‡b©i †¶‡Î, b~Zb †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi e¨emv‡qi cÖviw¤¢K g~ja‡bi Drm
m¤ú‡K© †Kv‡bv cÖkœ DÌvcb Kiv nB‡e bv, hw` Ki`vZv-
(K) GBiƒc LvZ nB‡Z Avq cÖ`k©b K‡ib hvnv Ki Ae¨vnwZ cÖvß b‡n Ges cÖ`wk©Z Avq Kigy³ mxgv AwZµg K‡i;
(L) cÖviw¤¢K g~ja‡bi 20% (wek kZvsk) Gi wb‡gœ b‡n GBiƒc cwigvY Avq cÖ`k©b K‡ib;
(M) wiUvb© `vwLj Kwievi mgq ev Zrc~‡e© wbqwgZ Kinv‡i cwiMwYZ Ki I Ab¨vb¨ cÖ‡hvR¨ A¼ cwi‡kva K‡ib;
(N) cÖ`wk©Z e¨emv‡qi Aw¯ÍZ¡ m¤úwK©Z cÖgvYvw` `vwLj K‡ib;
(O) mswkøó Kie‡l©i mswkøó Kiw`e‡mi g‡a¨ `vwLj K‡ib; Ges
(P) wjwLZfv‡e D‡jøL K‡ib †h, `vwLjK…Z wiUvb©wU e‡Kqv wiUvb© b‡n|
(5) ***]
(6) GB avivi D‡Ïk¨c~iYK‡í, -
K) ÒwbqwgZ KinviÓ A_© GBiƒc Kinvi hvnv Ae¨vnwZcÖvß bq ev nªvmK…Z b‡n;
(L) Òe‡Kqv wiUvb©Ó A_© GBiƒc wiUvb© hvnv Avqel© mswkøó Kie‡l©i g‡a¨ `vwLj nq bvB |
AwWU (aviv-182):
(1) †evW© ev †ev‡W©i Aby‡gv`bµ‡g Aaxb¯’ †Kv‡bv KZ©…c¶, †evW© KZ©…K wba©vwiZ c×wZ‡Z, aviv 180 Gi Aaxb `vwLjK…Z
wiUvb© ev ms‡kvwaZ wiUvb© nB‡Z AwW‡Ui Rb¨ wiUvb© wbe©vPb Kwi‡Z cvwi‡e Ges AwW‡Ui D‡Ï‡k¨ Dnv mswkøó Ki
Kwgkbv‡ii wbKU †cÖiY Kwi‡e|
(2) AwW‡Ui Rb¨ wbe©vwPZ wiUv‡b©i ZvwjKv cÖvwßi w`b nB‡Z AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨ Ki Kwgkbvi, Av‡`k Øviv,
cÖwZwU AwWU gvgjvi Rb¨ AbymÜvbKvix wUg, AwWU wUg Ges AwWU wKD‡iUi wbhy³ Kwi‡eb Ges GBiƒc Av‡`k ¯^v¶‡ii
w`‡b mswkøó mKj AbymÜvbKvix wUg, AwWU wUg, AwWU wKD‡iUi Ges DcKi Kwgkbvi‡K †cÖiY Kwi‡eb|
(3) DcKi Kwgkbvi, Dc-aviv (2) Gi Aaxb RvixK…Z Av‡`k cÖvwßi AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨, mswkøó Ki`vZv‡K
AwWU m¤ú‡K© AewnZKi‡Yi j‡¶¨ GKwU †bvwUk Rvwi Ki‡eb Ges GBiƒc †bvwU‡ki Abywjwc mswkøó AbymÜvbKvix wU‡gi
wbKU †cÖiY Kwi‡eb|
(4) cÖwZwU AbymÜvbKvix wUg-
(K) AbymÜvb cwiPvjbvc~e©K Ki`vZvi Avq, e¨q, cwim¤ú`, `vq, †jb‡`b, Avw_©K wee„wZ I Ab¨vb¨ †iKW©, cvewjK
†iKW©, Ges Ki`vZvi mwnZ mswkøó c‡¶i Z_¨, BZ¨vw` m¤ú‡K© Z_¨ msMÖn Kwi‡e;
(L) Ki`vZvi Av‡qi Dr‡mi Aw¯ÍZ¡ Ges Dnvi cÖK…wZi we¯ÍvwiZ hvPvBKiY Ges wbwðZKiYmn GKwU AbymÜvb cÖwZ‡e`b
AwWU wKD‡iU‡ii wbKU `vwLj Kwi‡e;
(M) Dc-aviv (3) Gi Aaxb †cÖwiZ †bvwUk cÖvß nBevi AbwaK 60 (lvU) w`‡bi g‡a¨ AbymÜvb cÖwZ‡e`b mswkøó DcKi
Kwgkbv‡ii wbKU `vwLj Kwi‡e Ges GBiƒc cÖwZ‡e`‡bi GKwU Abywjwc AwWU wKD‡iUi eivi‡i `vwLj Kwi‡e;
Ges
(N) `dv (M)-‡Z ewY©Z mgqmxgvi g‡a¨ cÖwZ‡e`b `vwLj Kwi‡Z e¨_© nB‡j mswkøó DcKi Kwgkbvi eivei mgq e„w×i
Av‡e`b Kwi‡Z cvwi‡e Ges mswkøó DcKi Kwgkbvi AbwaK 60 (lvU) w`b ch©šÍ mgq e„w× Kwi‡Z cvwi‡eb|
(5) AbymÜvb cÖwZ‡e`b `vwL‡ji ci, AwWU wUg †evW© KZ©…K cÖ¯ÍyZK…Z AwWU g¨vbyqvj Ges wb‡`©wkKv AbymiY Kwiqv AwWU
Kvh©µg cwiPvjbv Kwi‡e, Ges
(K) GB AvBb Ges cÖvmw½K Ab¨vb¨ AvB‡bi Aaxb cÖ‡hvR¨ mKj weav‡bi cwicvjb cix¶v Kwi‡eb;
 (L) gvV cwi`k©‡bi gva¨‡g wbgœewY©Z Kvh©vw` m¤úv`b Kwi‡e, h_v:-
(A) Ki`vZv KZ©…K †Kv‡bv `vwe ev `vwLjK…Z †Kv‡bv Z_¨ hvPvB;
(Av) wnmv‡ei ewn, cÖvwß I cwi‡kva msµvšÍ `wjjvw`, µq-weµq msµvšÍ Pyw³ I Ab¨vb¨ `wjjvw`,
†h‡Kv‡bvcÖgvYK, K¬v‡q›U, MÖvnK ev mieivnKvix KZ©…K Bm¨yK…Z ev cÖvß Ab¨vb¨ Z_¨vw` msMÖn I hvPvB;
(B) Ki`vZv KZ©…K wb‡qvwRZ A¨vKvDw›Us Ges g¨v‡bR‡g›U Bbdi‡gkb wm‡÷g m¤ú‡K© GKwU aviYv AR©b;
(C) Ab¨vb¨ mswkøó cÖgvYvw`, Dnv †h cÖK…wZi ev ai‡bi nDK, msMÖn;
(M) Avq, e¨q, cwim¤ú` ev `vq m¤úwK©Z †Kv‡bv wee„wZ ev †iKW© cix¶v Kwi‡e;
(N) †jb‡`‡bi cÖKw… Z Ges mZ¨Zv cix¶v Kwi‡e;
(O) Dc-aviv (4) Gi Aax‡b `vwLjK…Z AbymÜvb cÖwZ‡e`bwU cybivq hvPvB Kwi‡e;
(P) Ki`vZvi mwnZ m¤úK© Av‡Q ev _vwK‡Z cv‡i GBiƒc †h‡Kv‡bv e¨w³i mv¶vrKvi MÖnY Kwi‡e;
(Q) †Kv‡bv Z_¨ I cwimsL¨vb m¤ú‡K© wjwLZ wee„wZ Rgv †`Iqvi Rb¨ Ki`vZv‡K wb‡`©k cÖ`vb Kwi‡e;
(R) mswkøó mg~`q Z_¨, evRvi Z_¨, Avw_©K Z_¨ Ges, cÖ‡hvR¨ †¶‡Î, Ki`vZvi RxebhvÎvi Z_¨ msMÖn Ges we‡kølY
Kwi‡e|
(6) AwWU wUg Lmov AwWU cÖwZ‡e`b Ki`vZvi eivei †cÖiY Kwi‡e Ges Zvnvi wbKU nB‡Z wjwLZ e¨vL¨v MÖnY Kwi‡e|
(7) AwWU wUg Dc-aviv (4) Gi Aaxb AbymÜvb cÖwZ‡e`b Rgv †`Iqvi ZvwiL nB‡Z AbwaK 300 (wZbkZ) ) w`‡bi g‡a¨
AwWU wKD‡iU‡ii wbKU AwWU cÖwZ‡e`b Rgv w`‡eb Ges cÖwZ‡e`‡b wbgœewY©Z welq¸wj AšÍf©y³ _vwK‡e-
(K) AwWU wU‡gi cÖwZ‡e`bmn Ki`vZvi Av‡qi Drm, cwim¤ú` I `vq Ges Dnvi cÖK…wZ we¯ÍvwiZ hvPvBKiY Ges
wbwðZKiY msµvšÍ GKwU wee„wZ;
(L) GB AvB‡bi mKj cÖ‡hvR¨ weavbvewj cwicvjb msµvšÍ wee„wZ
(M) AvB‡bi weavbvewji cwicvjbv‡_© DbœwZi †¶Îmg~n Ges, cÖ‡hvR¨ †¶‡Î, Ki`vZvi Af¨šÍixY wbqš¿‡Yi Dci gšÍe¨ |
(8) AwWU wKD‡iUi, AwWU wUg KZ©…K cÖwZ‡e`b Rgv `v‡bi AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨-
(K) wbgœewY©Z wel‡q mš‘ó nBqv Ki Kwgkbv‡ii wbKU AwWU Kvh©µg mgvß Kwievi Rb¨ mycvwik Kwi‡eb, h_v:-
(A) cÖvß AwWU cÖwZ‡e`b Abymv‡i GB AvB‡bi cwicvjb Ges Ki`vZvi Avq, e¨q I cwim¤ú` msµvšÍ mKj Z_¨vw`
Ki`vZvi wiUv‡b© ev ms‡kvwaZ wiUv‡b© h_vh_fv‡e cÖwZdwjZ nBqv‡Q;
Ges
(Av) Ki`vZv nB‡Z AwZwi³ †Kv‡bv Ki`vwei my‡hvM bvB;
(L) AwWU Kvh©µg m¤ú‡bœi Rb¨ DcKi Kwgkbvi‡K Aby‡gv`b cÖ`vb Kwi‡eb hw` cÖvß AwWU cÖwZ‡e`b nB‡Z cÖZxqgvb nq
†h-
(A) cÖvß AwWU cÖwZ‡e`b Abymv‡i GB AvB‡bi cwicvjb Ges Ki`vZvi Avq, e¨q I cwim¤ú` msµvšÍ mKj Z_¨vw`
Ki`vZvi wiUv‡b© ev ms‡kvwaZ wiUv‡b© h_vh_fv‡e cÖwZdwjZ nq bvB;
ev
(Av) Ki`vZvi weiæ‡× Ab¨ †Kv‡bv Kvh©aviv M„nxZ nIqv DwPZ|
(9) Ki Kwgkbvi, AwWU wKD‡iU‡ii wbKU nB‡Z mycvwik cÖvwßi ci, gvgjvwU we‡ePbv Kwi‡eb Ges mycvwik cÖvwßi ZvwiL
nB‡Z AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨ Dchy³ wm×všÍ cÖ`vb Kwi‡eb|
(10) DcKi Kwgkbvi, AwWU wKD‡iU‡ii wbKU nB‡Z Aby‡gv`b cÖvwßi ci AbwaK 7 (mvZ) Kg©w`e‡mi g‡a¨-
(K) Ki`vZvi wbKU AwWU cÖwZ‡e`b †cÖiY Kwi‡eb Ges GKwU †bvwUk †cÖiY Kwi‡eb hv‡Z Ki`vZv‡K AwW‡Ui djvdj
cÖwZdwjZ Kwiqv GKwU ms‡kvwaZ wiUvb© `vwLj Kwievi wb‡`©k †`Iqv nB‡e, Ges ms‡kvwaZ wiUvb© `vwLj Kwievi
Zvwi‡L ev Zrc~‡e© ms‡kvwaZ wiUv‡b©i Dci wfwË Kwiqv wba©vwiZ Ki`vq Ges Ab¨vb¨ cÖ‡hvR¨ A¼ cwi‡kva Kwievi
wb‡`©k cÖ`vb Kwi‡eb; Ges
(L) AwWU wKD‡iUi KZ©…K cÖ`Ë wb‡`©kbv †gvZv‡eK Ab¨ †Kv‡bv Kvh©aviv cwiPvjbv Kwi‡eb|
(11) Ki`vZv KZ©…K ms‡kvwaZ wiUvb© `vwLj nB‡j DcKi Kwgkbvi hw` GB g‡g© mš‘ó nb †h, AwWU cÖwZ‡e`‡b DwjøwLZ
djvdj¸wj ms‡kvwaZ wiUv‡b© h_vh_fv‡e cÖwZdwjZ nBqv‡Q Ges Dc-aviv (10) Gi weavb Abymv‡i Ki`vq Ges Ab¨vb¨
cÖ‡hvR¨ A¼ m¤ú~Y©iƒ‡c cwi‡kva Kiv nBqv‡Q, Zvnv nB‡j wZwb ms‡kvwaZ wiUvb© MÖnY Kwi‡eb Ges AwWU wb®úbœ nBqv‡Q
g‡g© Ki`vZvi wbKU GKwU cÎ †cÖiY Kwi‡eb|
(12) †hB‡¶‡Î Dc-aviv (10) Gi Aaxb †bvwUk cÖ`v‡bi ci †Kv‡bv ms‡kvwaZ wiUvb© `vwLj Kiv nq bvB ev †h ms‡kvwaZ
wiUvb© `vwLj Kiv nBqv‡Q Zvnv‡Z AwW‡Ui djvdj¸wj cÖwZdwjZ nq bvB, ev Dc-aviv (10) Gi weavb cwicvjb c~e©K
Ki ev Ab¨vb¨ cÖ‡hvR¨ A¼ cwi‡kva Kiv nq bvB, †mB‡¶‡Î DcKi Kwgkbvi aviv 183 ev 184, †hwU cÖ‡hvR¨, Gi
Aaxb Ki wba©viY Kwi‡Z cvwi‡eb|
(13) Dc-aviv (12) Gi Aaxb †Kv‡bv cÖKvi Ki wba©viY Kiv hvB‡e bv hw` bv-
(K) AbymÜvb Ges AwWU ch©vq †kl nq;
(L) Ki`vZv‡K AwWU cÖwZ‡e`b AewnZ Kiv nq; Ges
(M) Dc-aviv (10) Gi Aaxb †cÖwiZ †bvwUk cwicvjb Kwiqv Ki`vZv ms‡kvwaZ wiUvb© `vwLj Kwi‡Z e¨_© nb; ev Dc-
aviv (10) Gi Aaxb †cÖwiZ †bvwUk cwicvjb Kwiqv Ki`vZv ms‡kvwaZ wiUvb© `vwLj K‡ib wKš‘ AwW‡Ui
djvdj¸wj h_vh_fv‡e cÖwZdjb Kwi‡Z e¨_© nb Ges AwW‡Ui djvdj Abymv‡i Ki Ges Ab¨vb¨ cÖ‡hvR¨ A¼
cwi‡kva Kwi‡Z e¨_© nb|
(14) wbgœewY©Z †¶Îmg~n e¨ZxZ, †Kv‡bv Kie‡l©i Rb¨ aviv 180 Gi Aaxb `vwLjK…Z †Kv‡bv wiUvb© ev ms‡kvwaZ wiUv‡b©
Ae¨ewnZ c~e©eZ©x Kie‡l©i †gvU Avq nB‡Z Ab¨~b 15% (c‡b‡iv kZvsk) AwaK †gvU Avq cÖ`k©b Kiv nB‡j D³ wiUvb©
Dc-aviv (1) Gi Aax‡b AwW‡Ui Rb¨ wbe©vPb Kiv hvB‡e bv, h_v:-
(K) †Kv‡bv e¨vsK, BÝ&hy‡iÝ ev dvBb¨vÝ †Kv¤úvwbi wiUvb© ev ms‡kvwaZ wiUvb©:
(L) mswkøó erm‡i e¨vsK I dvBb¨vÝ †Kv¤úvwb e¨ZxZ Ab¨ †Kv‡bv Drm nB‡Z me©‡gvU 5 (cuvP) j¶vwaK UvKvi †Kv‡bv
cÖKvi FY MÖn‡Yi mg_©‡b e¨vsK weeiYx `vwLj Kiv nq bvB GBiƒc †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©:
(M) m¤ú~Y© ev AvswkK Kigy³ Avq cÖ`k©bKvix †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(N) nªvmK…Z Kinvi cÖ‡hvR¨ GBiƒc Avq cÖ`k©bKvix †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(O) Ki cÖZ¨c©Y `vwe Kiv nBqv‡Q ev Ki cÖZ¨c©Y m„wó nBqv‡Q GBiƒc †Kv‡bv wiUvb© ev ms‡kvwaZ wiUvb©;
(P) Ki`vZv--
(A) mswkøó erm‡i Ask 7 Gi weavbvewj cwicvj‡bi mg_©‡b cÖ‡qvRbxq `wjjvw` `vwL‡j e¨_© nB‡j; ev
(Av) aviv 176 Gi Dc-aviv (2) Abyhvqx †cÖwiZ †bvwUk m¤ú~Y©iƒ‡c cwicvjb Kwievi e¨_©Zvq aviv 176 Gi Dc-
aviv (3) Gi `dv (L) Abyhvqx AwW‡Ui Rb¨ wbe©vP‡bi Dchy³ nB‡j; ev
(B) aviv 177 Gi Aaxb wiUvb© `vwLj Kwi‡Z e¨_© nB‡j|
(15) GB avivi Aaxb AwW‡Ui D‡Ïk¨c~iYK‡í,
(K) Ki Kwgkbvi wbgœewY©Ziƒ‡c wUg MVb Kwi‡eb-
(A) †h‡Kv‡bv msL¨K AwWU wUg MVb Ges cÖwZwU AwWU wUg Ab¨~b 2 (`yB) Rb AwWU‡ii mgš^‡q MwVZ nB‡e;
(Av) †h‡Kv‡bv msL¨K AbymÜvbKvix wUg MVb Ges cÖwZwU AbymÜvbKvix wUg Ab¨~b 2 (`yB) Rb Ki cwi`k©‡Ki
mgš^‡q MwVZ nB‡e;
(L) AwW‡Ui Rb¨ wbe©vwPZ Ki`vZv †hB DcKi Kwgkbvi Ges Ki cwi`k©‡Ki Awa‡¶Îvaxb wbewÜZ †mB DcKi
Kwgkbvi Ges Ki cwi`k©K h_vµ‡g D³iƒc Ki`vZvi wbhy³ AwWU wUg Ges AbymÜvbKvix wU‡gi AšÍf©y³ nB‡ebv;
(M) †Kv‡bv AwWU wUg, cÖ‡qvRb Abymv‡i ev Dchy³ we‡ePbv Kwi‡j we‡klÁ ev †ckv`vi g~j¨vqbKvixi wbKU nB‡Z
mnvqZv wb‡Z cvwi‡e;
(N) wiUvb© `vwL‡ji 60 (lvU) w`b c~Y© nBevi c~‡e© Dc-aviv (1) Gi Aax‡b wiUvb© wbe©vPb Kiv hvB‡e bv;
(O) †hB Kie‡l© †Kv‡bv wiUvb© `vwLj Kiv nBqv‡Q †mB Kiel© mgvß nBevi AbwaK 2 (`yB) Kie‡l©i g‡a¨ D³ wiUvb©
Dc-aviv (1) Gi Aaxb AwW‡Ui wbwgË wbe©vPb ev Aby‡gv`b Kwi‡Z nB‡e;
(P) GB avivi Aax‡b cÖ¯ÍyZK…Z Ges `vwLjK…Z mg¯Í cÖwZ‡e`b `‡ji mKj m`m¨ Øviv ¯^v¶wiZ nB‡e;
(Q) Ò15% (c‡b‡iv kZvsk) AwaK †gvU AvqÓ cwiMYbvq, aviv 180 Gi Aaxb `vwLjK…Z wiUv‡b© cÖ`wk©Z †h mKj
Av‡qi Drm Ae¨ewnZ c~e©eZ©x Kie‡l© we`¨gvb †Kej Zvnv we‡ePbv Kiv nB‡e;
(R) AvqKi KZ©…c¶ nB‡Z gh©v`vq mnKvix Ki Kwgkbv‡ii wb‡gœ b‡nb GBiƒc DcKi KwgkbviMY nB‡Z AwWUi wbe©vPb
Kiv nB‡e;
(S) ÒAwWU wKD‡iUiÓ,
(A) Ki Kwgkbvi KZ©…K Zvnvi Aaxb¯’ AwZwi³ Ki Kwgkbvi ev hyM¥Ki Kwgkbvi nB‡Z wbe©vwPZ nB‡eb; Ges
 (Av) GB avivi Aax‡b wbe©vwPZ AwWU gvgjv wbw`©ó mg‡qi g‡a¨ wb®úwË, AwWU cwÄKv cÖYqb, AwWU cwiKíbv
cÖYqbmn AwWU Kvh©µg e¨e¯’vcbvi Rb¨ g~j e¨w³ nB‡eb; Ges
(B) GB avivi mKj AwfcÖvq I D‡Ï‡k¨ Ki Kwgkbv‡ii wbKU `vqx _vwK‡eb|
8| Dc-Ki Kwgkbv‡ii Av‡`‡k ms¶yä n‡j GKRb Ki`vZv Kx Kx cÖwZKvi †c‡Z cv‡ib? DcKi Kwgkbv‡ii Av‡`‡ki
weiæ‡× Avcxj `v‡q‡ii weavbvejx wK? Avcxj KZ©…c¶ KZ©…K Avcxj gvgjv wb®úwËi mgqmxgv m¤ú‡K© wjLyb|
DËi: Avwcj AvqKi KZ©…c‡¶i wbKU Avwcj (aviv- 286):
(1) †Kv‡bv Ki`vZv AvqKi KZ©…c‡¶i Av‡`‡k ms¶yä nB‡j mswkøó Avwcj AvqKi KZ©…c‡¶i wbKU wbgœewY©Z wel‡q Avwcj
Kwi‡Z cvwi‡eb, h_v: -
(K) Avq wba©viY:
(L) cwi‡kva¨ Ki`vq wbiƒcY;
(M) ¶wZi mgš^q ev †Ri Uvbv;
(N) `Ð ev my` Av‡ivc;
(O) PvR© Ges mviPvR© ev Ab¨ †Kv‡bv A_© wnmve;
(P) cÖZ¨c©‡Yi cwigvY wbiƒcY;
(Q) K‡ii †µwWU; Ges
(R) †Kv‡bvcÖZ¨c©Y msµvšÍ|
(2) Dc-aviv (3) Gi weavb mv‡c‡¶, wbgœewY©Z wel‡q †Kej Kwgkbvi (Avwcj) eivei Avwcj Kiv hvB‡e, h_v:-
(K) †Kv¤úvwb KZ©…K Avwcj;
(L) aviv 213 Gi Aaxb cÖ`Ë †Kv‡bv Av‡`‡ki weiæ‡× Avwcj; Ges
(M) AvšÍR©vwZK †jb‡`b mswkøó mgš^q ev `Ðv‡`‡ki weiæ‡× Avwcj|
(3) †evW©
(K) Avwcj AvqKi KZ©…c‡¶i Dci †Kv‡bv Avwcj wb®úwËi `vwqZ¡ Ac©Y Kwi‡Z cvwi‡e; Ges
(L) GK Avwcj AvqKi KZ©…c‡¶i wbKU nB‡Z Ab¨ Avwcj AvqKi KZ©…c‡¶i wbKU Avwcj wb®úwËi `vwqZ¡ n¯ÍvšÍi Kwi‡Z
cvwi‡e|
(4) Kiv‡ivwcZ †kqvi Avq wnmv‡e cwiMwYZ †Kv‡bv Av‡qi †¶‡Î Avwcj Kiv hvB‡e bv|
(5) wbgœewY©Z mviYx‡Z DwjøwLZ †¶‡Î, Ki wbiƒcY Av‡`‡ki weiæ‡× †Kv‡bv Avwcj Kiv hvB‡e bv, h_v:- wiUvb© `vwL‡ji
cwiw¯’wZ
mviYx
wiUvb© `vwL‡ji cwiw¯’wZ kZ©
†hB‡¶‡Î wiUvb© `vwLj Kiv nBqv‡Q ¯^xK…Z Ki`vq cwi‡kva Kiv nq bvB
†hB‡¶‡Î wiUvb© `vwLj Kiv nq bvB DcKi Kwgkbvi KZ©…K wba©vwiZ K‡ii b¨~bZg 10% †`k
kZvsk) Ki cwi‡kva Kiv nq bvB:
Z‡e kZ© _v‡K †h, hw` AvwcjKvix Avwcj `v‡q‡ii c~‡e© Zvnvi wiUv‡b©i wfwˇZ Ki cwi‡kva Kwiqv _v‡Kb Ges Avwcj AvqKi
KZ©…c¶ GB g‡g© mš‘ó nq †h, m‡šÍvlRbK Kvi‡Y AvwcjKvix wiUvb© `vwL‡ji c~‡e© Ki cwi‡kva Kwi‡Z cv‡ib bvB, Zvnv nB‡j
Avwcj AvqKi KZ©…c¶ ïbvwbi Rb¨ Avwcj MÖnY Kwi‡Z cvwi‡e|
Avwc‡ji wm×všÍ (aviv-289):
(1) †Kv‡bv Avwcj wb®úwËi †¶‡Î Avwcj AvqKi KZ©…c¶-
(K) Ki wba©viYx Av‡`‡ki †¶‡Î, mswkøó Ki wba©viY P~ovšÍKiY, nªvm, ewa©Z, bvKP ev i` Kwi‡Z cvwi‡e;
(L) Rwigvbv Av‡iv‡ci Av‡`k msµvšÍ gvgjvq, GBiƒc Av‡`k P~ovšÍKiY, bvKP ev evwZj A_ev wfbœ cš’vq Rwigvbv e„w×
ev nªvm Kwi‡Z cvwi‡e; Ges
(M) Ab¨ †h‡Kv‡bv gvgjvq, KZ©…c¶ †hBiƒc Dchy³ we‡ePbv Kwi‡e, †mBiƒc Av‡`k cÖ`vb Kwi‡Z cvwi‡e|
(2) aviv 335 Gi weavbvewj Abymv‡i Ki`vZvi Dci †bvwUk Rvwi Kiv nq bvB g‡g© AwZwi³ Ki Kwgkbvi (Avwcj) ev
Kwgkbvi (Avwcj) Gi wbKU m‡šÍvlRbKfv‡e cÖZxqgvb bv nB‡j, †Kv‡bv Ki wba©viYx ev Rwigvbv Av‡iv‡ci Av‡`k bvKP
Kiv hvB‡e bv|
 (3) Avwcj AvqKi KZ©…c¶ †Kv‡bv Ki wba©viYx‡Z K‡ii cwigvY ev Av‡ivwcZ Rwigvbvi A‡_©i cwigvY e„w× A_ev Ki
cÖZ¨vc©‡bi †¶‡Î cÖ‡`q A‡_©i cwigvY e„w× ev nªvm Kwi‡Z cvwi‡eb bv, hw` bv AvwcjKvix‡K GBiƒc e„w× ev nªv‡mi KviY
`k©v‡bvi hyw³msMZ my‡hvM cÖ`vb bv Kiv nq|
(4) Avwcj AvqKi KZ©…c¶ KZ©…K wb®úwËK…Z Avwc‡ji ivq wjwLZfv‡e cÖ`vb Kwi‡Z nB‡e Ges wb®úwËi welqe¯Íy, Zrm¤úwK©Z
wm×všÍ I wm×v‡šÍi mg_©‡b h_vh_ KviYmg~‡ni D‡jøL Kwi‡Z nB‡e|
(5) †hB‡¶‡Î †Kv‡bv Avwcj gvgjvi d‡j †Kv‡bv dvg© ev e¨w³ms‡Ni Ki wba©viYx Av‡`‡k †Kv‡bv cwieZ©b AvbxZ nq,
†mB‡¶‡Î Avwcj AvqKi KZ©…c¶ dv‡g©i Askx`vi ev e¨w³ms‡Ni m`m¨‡`i AvqKi wba©viYx‡Z †mB Abyhvqx ms‡kvabx
Avbq‡bi Rb¨ DcKi Kwgkbvi‡K wb‡`©k cÖ`vb Kwi‡Z cvwi‡e|
(6) †Kv‡bv Avwcj gvgjv wb®úwËi ci Avwcj AvqKi KZ©…c¶ ZrKZ©…K RvixK…Z Av‡`k cÖ`v‡bi 30 (wÎk) w`‡bi g‡a¨ D³
Av‡`k Rvwii welqwU AvwcjKvix, DcKi Kwgkbvi Ges Kwgkbvi‡K AewnZ Kwi‡e|
(7) GB AvB‡b hvnv wKQyB _vKyK bv †Kb, †Kv‡bv Avwcj †hB Zvwi‡L Avwcj `v‡qi Kiv nBqvwQj, †mB Zvwi‡Li mswkøó gvm
mgvwßi cieZ©x 150 (GKkZ cÂvk) w`‡bi g‡a¨ hw` Avwcj AvqKi KZ©…c†mwUi Dci †Kv‡bv Av‡`k cÖ`v‡b e¨_© nb,
Zvnv nB‡j AvwcjwU Aby‡gvw`Z nBqv‡Q g‡g© MY¨ nB‡e|

Avwcj `v‡q‡ii dig, c×wZ Ges mgqmxgv (aviv-287):

(1) Dc-aviv (2) Gi weavb mv‡c‡¶, aviv 286 Gi Aaxb cÖ‡Z¨K Avwcj wba©vwiZ di‡g Ges c×wZ‡Z Kwi‡Z nB‡e|
(2) †evW©, miKvwi †M‡R‡U cÖÁvcb Øviv,
(K) B‡j±ªwbK¨vwj ev Ab¨ †Kv‡bv h‡š¿ cvV‡hvM¨ ev Kw¤úDUv‡i cvV‡hvM¨ gva¨‡g Avwcj `v‡q‡ii †¶Îmg~n wba©viY Kwi‡Z
cvwi‡e; Ges
(L) D³ Avwcj `v‡q‡ii dig I c×wZ wba©viY Kwi‡Z cvwi‡e|
(3) AvwcjKvix‡K Avwcj `v‡q‡ii Zvwi‡L ev Dnvi c~‡e© 200 (`yBkZ) UvKv wd cwi‡kva Kwi‡Z nB‡e|
(4) AvwcjKvix‡K Dc-aviv (5) Gi weavb mv‡c‡¶, 45 (cuqZvwjøk) w`‡bi g‡a¨ Avwcj `v‡qi Kwi‡Z nB‡e, hw`-
(K) Ki wba©viY ev `Ð msµvšÍ nB‡j, D³iƒc Ki wba©viY ev, †¶ÎgZ, `Ð mswkøó Ki`vwe †bvwUk Rvwii ZvwiL nB‡Z;
Ges
(L) Ab¨vb¨ †¶‡Î, †h Av‡`‡ki weiæ‡× Avwcj `v‡qi Kiv nq, Zvnv Rvwii ZvwiL nB‡Z |
(5) Avwcj AvqKi KZ©…c¶ Dc-aviv (4) G ewY©Z †gqv` DËxY© nBevi ciI Avwcj MÖnY Kwi‡Z cvwi‡eb, hw` Dnvi wbKU
m‡šÍvlRbKfv‡e cÖZxqgvb nq †h, D³ mgqmxgvi g‡a¨ mswkøó AvwcjKvixi Avwcj `v‡qiKi‡Y e¨_© nBevi ch©vß KviY
we`¨gvb wQj|
9| ADR ev weKí we‡iva wb®úwË wK? ADR G Av‡e`‡bi †hvM¨Zv I kZ©vejx wK? ADR Gi myweavmg~n D‡jøL Kiæb|
DËi: weKí we‡iva wb®úwË: Av`vj‡Zi wba©vwiZ cÖwµqvi evB‡i wM‡q ¯^íZg mg‡q we‡iva wb®úwËi cÖwµqv‡K weKí we‡iva wb®úwË
(ADR) e‡j| GwU we‡iva wb®úwËi †¶‡Î GKwU mvgwMÖK I eûcvw¶K ch©v‡jvPbv hv‡Z Dfqc¶ jvfevb n‡q _v‡K| G‡Z
Ki`vZviv †hgb Zv‡`i gvgjvi LiP †_‡K †invB †c‡q _v‡Kb †Zgwb miKviI `ªæZ ivR¯^ Av`vq Ki‡Z m¶g nq| G cÖwµqvi
gva¨‡g `ªæZ we‡iva wb®úwË Kiv hvq| d‡j Ki`vZv I miKvi DfqB DcK…Z nq| wek¦e¨vcx Ki cÖkvm‡b GwWAvi c×wZi mvd‡j¨i
avivevwnKZvq 2011-12 A_©eQi n‡Z evsjv‡`‡ki Ki cÖkvm‡b G c×wZ MÖnY Kiv n‡q‡Q|

Avcxj, UªvBe¨ybvj ev gnvgvb¨ nvB‡KvU©/mycÖxg †Kv‡U© wePvivaxb gvgjvi †¶‡Î ADR Gi gva¨‡g D³ gvgjv wb®úwË Kiv hvq|
RvZxq ivR¯^ †evW© KZ©…K g‡bvbxZ GKRb wbi‡c¶ mnvqZvKvixi ga¨¯’Zvq Ki`vZv I Ki wefv‡Mi cÖwZwbwa‡`i g‰Z‡K¨i wfwˇZ
Pyw³cÎ m¤úv`‡bi gva¨‡g Av‡e`b wb®úwË Kiv nq| G‡¶‡Î gvgjvwU †h Avcxj KZ©…c‡¶i wbKU †cwÛs Av‡Q D³ KZ©…c‡¶i
AbygwZ MÖnYc~e©K Av‡e`bcÎ mswkøó Avcxj KZ©…c‡¶i wbKU `vwLj Ki‡Z nq| eZ©gv‡b AvqKi gvgjv GwWAvi G wb®úwËi Rb¨
4 Rb mnvqZvKvix i‡q‡Qb Zb¥‡a¨ GKRb mnvqZvKvix GKwU gvgjvi Rb¨ g‡bvbxZ n‡q _v‡Kb| gvgjv wb®úwËi Rb¨ Ki`vZv‡K
we‡ivaxq K‡ii 10% (me©wbgœ 5,000 †_‡K m‡e©v”P 50,000 UvKv) wdm cÖ`vb Ki‡Z nq| GwWAv‡i g‰ZK¨ bv nIqvi †¶‡Î
Ki`vZv cybivq Avcxj cÖwµqvq wd‡i †h‡Z cv‡ib|
weKí we‡iva wb®úwËi cÖ‡qvM (aviv-298):
 (1) Dc-aviv (4) Gi weavb mv‡c‡¶, GKRb Ki`vZv Avwcj AvqKi KZ©…c¶ ev Ki Avwcj UªvBe¨y bvj ev mycÖxg †Kv‡U©i
†h‡Kv‡bv wefv‡M wb®úbœvaxb we‡iva, weKí we‡iva wb®úwË cÖwµqvi gva¨‡g wb®úwËi Rb¨ Av‡e`b Kwi‡Z cvwi‡eb|
(2) mycÖxg †Kv‡U©i †h‡Kv‡bv wefv‡M †Kv‡bv we‡iva wb®úbœvaxb _vwK‡j, Ki`vZv‡K Dc-aviv (1) Gi Aaxb Av‡e`b `vwL‡ji
c~‡e© Av`vj‡Zi AbygwZ MÖnY Kwi‡Z nB‡e:
Z‡e kZ© _v‡K †h, †Kv‡bv we‡iva jBqv wiU Kiv nB‡j D³ we‡iva weKí we‡iva wb®úwË cÖwµqvi gva¨‡g wb®úwË Kiv
hvB‡e bv|
(3) weKí we‡iva wb®úwËi Av‡e`b-
(K) wba©vwiZ di‡g, mg‡q Ges wd cÖ`vbc~e©K cÖZ¨qb Kwiqv `vwLj Kwi‡Z nB‡e;
(L) mswkøó Avwcj AvqKi KZ©…c¶ ev Ki Avwcj UªvBe¨ybvj ev, †¶ÎgZ, mycÖxg †Kv‡U©i †iwR÷ªvi eivei `vwLj Kwi‡Z
nB‡e|
(4) Ki`vZv Av‡e`bc‡Îi mwnZ mswkøó KvMRcÎ, `wjjvw` Ges AvBbMZ wfwË I cÖK…Z NUbv m¤^wjZ wee„wZ `vwLj
Kwi‡eb|
(5) †Kv‡bv Ki`vZv †Kv‡bv Avqe‡l©i wiUvb© `vwLj Kwiqv _vwK‡j, wZwb weKí we‡iva wb®úwËi Av‡e`b `vwL‡ji †hvM¨
nB‡eb bv hw` bv D³ Avqe‡l© ¯^xK…Z Ki`vq cwi‡kva bv Kwiqv _v‡Kb|
10| Rbve †Mvjvg gy‡Z©vRvi 2024 mv‡ji 30 Ryb Zvwi‡L mgvß eQ‡ii wbgœewb©Z wnmv‡ei †Ri¸‡jv‡K wb‡q GKwU †iIqvwgj ˆZwi
Kiæb :
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
g~jab 3,50,000 wewea cvIbv`vi 95,000
µq 18,50,000 e¨vsK FY 3,00,000
weµq 32,50,000 KzFY 25,000
‡eZb I gyRyix 3,60,000 Kwgkb LiP 45,000
Awdm fvov 2,65,000 hš¿cvwZ 6,60,000
AvmevecÎ 2,75,000 AePq 40,000
wewea †`bv`vi 3,80,000 D‡Ëvjb 95,000
DËi:
Rbve †Mvjvg gy‡Z©vRv-Gi
†iIqvwgj
2024 mv‡ji 30 Ryb Zvwi‡L mgvß eQ‡ii
µ. bs wnmv‡ei bvg L.c„. †WweU (UvKv †µwWU (UvKv)
1 g~jab 3,50,000
2 µq 18,50,000
3 weµq 32,50,000
4 †eZb I gyRyix 3,60,000
5 Awdm fvov 2,65,000
6 AvmevecÎ 2,75,000
7 wewea †`bv`vi 3,80,000
8 wewea cvIbv`vi 95,000
9 e¨vsK FY 3,00,000
10 KzFY 25,000
11 Kwgkb LiP 45,000
12 hš¿cvwZ 6,60,000
13 AePq 40,000
14 D‡Ëvjb 95,000
39,95,000 39,95,000