NBR Circular, 2011
-
Upload
kazi-shafiqul-azam -
Category
Documents
-
view
37 -
download
5
description
Transcript of NBR Circular, 2011
-
bw_ bs Rvivev/AvtAvtwe/Ki-7/02/2011/ ZvwiLt 17/07/2011
cwic-1 (AvqKi)/2011
welqt A_ eQi 2011-2012 Gi evRU Kvhgi AvIZvq AvqKi AvBb I wewai cwieZbmg ni evLv|
A_ AvBb, 2011 Ges cvcbi gvag AvqKi AvBb I wewai KwZcq cwieZb Kiv nqQ| bZzb cewZZ I mskvwaZ AvBb, wewa I cvcbmg ni h_vh_ cqvM wbwZK wbic evLv c`vb Kiv njvt
1| 2011-2012 Ki eQii Rb chvR AvqKi nvit (K) ew kYxi Ki nvi t
A_ AvBb, 2011 Gi gvag ew kYxi Ki`vZv`i we`gvb Kigy Avqi mxgvi wbic cwieZb Avbv nqQt
ew kYxi Ki`vZvi Kigy Avqi mxgv 1,65,000/- UvKv nZ ew Ki 1,80,000/- UvKv Kiv nqQ|
gwnjv Ges 65 ermi ev Z y`a eqmi Ki`vZvi Kigy Avqi mxgv 1,80,000/- UvKv nZ ew Ki 2,00,000/- UvKv Kiv nqQ|
cwZex Ki`vZvi Kigy Avqi mxgv 2,00,000/- UvKv nZ ew Ki 2,50,000/- UvKv Kiv nqQ|
-
2
2011-12 Ki eQii Rb ew kYxi Ki`vZv`i Avqi Dci chvR Ki nvi wbict
gvU Avq nvi
c_g 1,80,000/- UvKv ch@ gvU Avqi Dci .........
kb
cieZx 3,00,000/- UvKv ch@ gvU Avqi Dci ......
10%
cieZx 4,00,000/- UvKv ch@ gvU Avqi Dci ......
15%
cieZx 3,00,000/- UvKv ch@ gvU Avqi Dci ......
20%
Aewk gvU Avqi Dci ...................................... 25%
Kigy mxgvi Dai Avqi ejvq c`q AvqKii cwigvY ne Kgc 2,000/- UvKv| GQvov, ceeZx eQi 25% nvi AvqKi c`vb KiQb Gic Ki`vZv 10% nvi Avq ew Kij Ki iqvZi h ee v wQj Zv 2011-12 Kiel nZ cZvnvi Kiv nqQ|
ewi mviPvR Avivct A_ AvBb, 2011 Gi gvag ew Ki`vZv`i c`q AvqKii Dci 10% nvi mviPvR Avivci weavb Kiv nqQ| AvqKi wiUvbi mv_ `vwLjKZ cwim ` I `vq weeiYxZ c`wkZ bxU m `i cwigvY 2 ( y`B) KvwU UvKvi Da njB Kej c`q Kii Dci G mviPvR AvivwcZ ne| mviPvR wKfve AvivwcZ ne Zv wbPi D`vniYi mvnvh ejv njvt- (1) GKRb Ki`vZvi bxU m ` Uvt 1,90,00,000/- Zuvi gvU Avq- Uvt 10,00,000/- Avqi Dci c`q AvqKii cwigvY Uvt 1,14,000/- mviPvR Gi cwigvY kb|
(2) GKRb Ki`vZvi bxU m ` Uvt 2,10,00,000/- Zuvi gvU Avq- Uvt 10,00,000/-
-
3
Avqi Dci c`q AvqKii cwigvY Uvt 1,14,000/- mviPvR Gi cwigvY Uvt 11,400/-
G bxU m ` 2 KvwU UvKvi AwaK nIqvq Avqi Dci AvqKi I mviPvR eve` gvU 1,25,400/- (1,14,000/- + 11,400/-) UvKv cwikvahvM ne|
ew (individual) wfb Ab Kviv Dci G mviPvR AvivwcZ ne bv Ges G weavb 2011-2012 Kiel _K KvhKi ne|
wewbqvM iqvZ MnY msv@ [section 19D, Sixth
Schedule Part B] t
AvqKi Aav`ki KwZcq weavb mskvab I mshvRbi gvag Ki`vZv`i wewbqvM iqvZ MnYi wewbqvM mxgv I Gi cwiwa ew Kiv nqQ| wewbqvMi Rb KwZcq LvZ ev` `qv nqQ Ges bZzb cuvPwU LvZ A@f Kiv nqQ| weavbi msw-mvi wbict (1) wewbqvM iqvZ mxgv: AvqKi Aav`ki 44 avivi
3 Dcaviv mskvab Ki wewbqvM mxgv 10 j UvKv _K ew Ki 1 KvwU UvKv wbaviY Kiv nqQ| Ze Ki`vZvMY Zv`i gvU Avqi 25% Gi cwieZ 20% cwigvY A_ wewbqvM KiZ cvieb gg G msv@ kZ mskvab Kiv nqQ| A_vr GKRb Ki`vZvi gvU Avqi ga ^xKZ fwelr Znwej wbqvMKZv KZK c` Puv`v I 82wm avivi Avq _vKj Zv eZxZ Aewk gvU Avqi Dci 20% ev 1 KvwU UvKv ev cKZ wewbqvMKZ A_i ga hwU Kg G cwigvY A_i Dci 10% nvi wewbqvM iqvZ cvc neb| G weavb 2011-12 Kiel _K KvhKi ne|
-
4
(2) wWwcGm-G wewbqvM: 6 Zdwmji cvU-we Gi cvivMvd 11 mskvab Kiv nqQ| Gi gvag h Kvb Zdwmwj evsKi wWcvwRU cbkb xg evwlK mev P 60 nvRvi UvKvi Dci wewbqvM iqvZ MnY Kiv hve| G weavb 2011-12 Kiel _K KvhKi ne|
bZzb 5wU wewbqvMi LvZ:
6 Zdwmji cvU-we G bZzb cvivMvd 24 mshvRbi gvag gywhyi wZ iv_ wbqvwRZ RvZxq chvqi Kvb cwZvb G c` h Kvb AsKi Aby`vbi Dci wewbqvM iqvZ cvc ne| G weavb 2011-12 Kiel _K KvhKi ne|
6 Zdwmji cvU-we G bZzb cvivMvd 25 mshvRbi gvag RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi cwZvb G c` h Kvb AsKi Aby`vbi Dci wewbqvM iqvZ cvc ne| G weavb 2011-12 Kiel _K KvhKi ne|
6 Zdwmji cvU-we G bZzb cvivMvd 26 mshvRbi gvag cavbg xi D P wkv mnvqZv Znwej G c` h Kvb AsKi Aby`vbi Dci wewbqvM iqvZ cvc ne| G weavb 2011-12 Kiel _K KvhKi ne|
6 Zdwmji cvU-G cvivMvd 8 I 9 wejvc Kiv nqQ| Gi cwieZ bZzb cvivMvd 27 ceZb Kiv nqQ| G weavbi dj cv_wgK MY c@ve
(Initial Public Offering) Gi gvag Kv vbxi kqvi, K, wgDPzqvj dvi BDwbU ev wWevi G wewbqvMi Dci wewbqvM iqvZ cv ne| K
-
5
GP ZvwjKvf DwjwLZ wmwKDwiwUR
wewbqvMi aygv ew (individual) Ki`vZvMY G iqvZ cv neb| Gi dj mKvix gvKU G mKj wmwKDwiwUR wewbqvM Kiv nj Kvb iqvZ cvIqv hve bv| G weavb 2011-12 Kiel _K KvhKi ne|
bZzb cvivMvd 28 ceZb Kiv nqQ| Gi dj evsjv`k miKvi URvix e wewbqvM Kiv nj wewbqvM iqvZ cvwi myweav cvIqv hve| ay ew
(individual) Ki`vZvMY G iqvZ cv neb| Ab Kvb Ki`vZv G myweav cvc ne bv| GQvov,
h mg@ Ki`vZv AvqKi Aav`ki 19D aviv Abyhvqx evsjv`k miKvi URvix e wewbqvMi Dci 10% nvi Ki cwikva Ki AvqKi bw_Z c`kbi myweav wbeb, Zviv Zv`i Gic wewbqvMi Dci Kvb wewbqvM iqvZ cveb bv| G weavb 2011-12 Kiel _K KvhKi ne|
Awbevmx ewi Kinvi:
evsjv`kx bq Ggb Awbevmx ew`i Ki nvi 25%| Ze evsjv`kx Awbevmx nj Zv`i Avqi mvaviY nvi (0%, 10%, 15%, 20%, 25%) Ki c`q ne|
(L) Kv vbxi Kinvit Kv vbxi AvqKii nvi wbict
Kv vbxi aiY Ki nvi
g@e
bb-cvewjKwj UWW Kv vbx 37.5%
cvewjKwj UWW Kv vbx (K GP ZvwjKvfz Kv vbx)
27.5% kZ:
10% Gi Kg jfvsk w`j Ki nvi 37.5%;
-
6
20% ev ekx jfvsk w`j Ki nvi 24.75%|
evsK, exgv, A_jMxKvix cwZvb 42.5%
wmMviU c ZKviK Kv vbx 42.5% cvewjKwj UWW Kv vbx nj Ki nvi 35%|
gvevBj dvb AcviUi Kv vbx
45% 10% kqvi cyuwRevRvi n@v@i Kiv nj Ki nvi 35%|
Kv vbx KZK cv jfvsk Avq 20%
Kv vbx Avqi minimum tax Avivct
AvqKi Aav`k bZzb GKwU aviv (section 16CCC) mshvRbi gvag Kv vbx kYxi Ki`vZv`i
minimum tax Avivci weavb Kiv nqQ| Kv vbxi
gvU cvwi Dci wfw Ki G minimum tax AvivwcZ ne| jvf-jvKmvb wbwekl G Kii cwigvY mswk Kieli gvU cvwi 0.50 kZvski bxP ne bv| Kv vbxi gvU cvwi cwigvY wKfve wbavwiZ ne Zv bxP DjL Kiv njv- (K) cY weq _K cv ev cvc A_i mgw; (L) mevi wecixZ cv ev cvc mKj A_; (M) my`, Kwgkb, wWmKvDU, wd ev PvR; Ges (N) Ab h Kvb LvZ _K cv ev cvc Avq|
Kv vbxi mKj Drmi gvU cvwi Dci G wgwbgvg Uv cwiMYbv KiZ ne| mswk Kiel Kvb Kv vbxi eemv LvZ weq ev Ab Kvb LvZ cvw bv _vKj m wgwbgvg Uv chvR ne bv| mswk Ki el jvKmvb wbiwcZ nj ev ceeZx Kvb eQii Amgw^Z jvKmvb _vKjI PjwZ Kieli gvU cvwi wfwZ b
-
7
bZg Ki c`q ne| wgwbgvg Uvi cwigvY m K wbP y`wU D`vniYi gvag `Lvbv njvt
(K) Kvb Kv vbxi- eemv LvZ Avq Uvt 12,50,000/- evsK my` Uvt 2,50,000/-
wbiwcZ gvU Avq Uvt 15,00,000/-
eemvq _K cY weq eve` gvU cvw Uvt 2,00,00,000/-
wbiwcZ Avqi Dci c`q Kii cwigvY 37.5% nvi 5,62,500/- UvKv|
gvU cvw 2,02,50,000/- (2,00,00,000 + 2,50,000 ) UvKvi Dci wgwbgvg Uv 0.50% nvi- Uvt 1,01,250/-
G- wgwbgvg Uv.................................... Uvt 1,01,250/-
mvaviY nvi AvivwcZ Ki .................. Uvt 5,62,500/- wgwbgvg Uvi Pq mvaviY nvi Kii cwigvY ekx nIqvq
Kv vbxi c`q Kii cwigvY ne 5,62,500/- UvKv|
(L) Kvb Kv vbxi- eemv LvZ jvKmvbt Uvt 4,50,000/- evsK my` Uvt 2,50,000/-
wbiwcZ gvU jvKmvb Uvt 2,00,000/-
eemvq _K cY weq eve` gvU cvw Uvt 2,00,00,000/-
jvKmvb wbiwcZ nIqvq c`q Kii cwigvY kb UvKv|
gvU cvw 2,02,50,000/- (2,00,00,000 + 2,50,000 ) UvKvi Dci wgwbgvg Uv 0.50% nvi- Uvt 1,01,250/-
G- wgwbgvg Uv............................ Uvt 1,01,250/-
mvaviY nvi AvivwcZ Ki .......... Uvt kb
G mvaviY nvi Abyhvqx Ki c`q bv njI wgwbgvg Uv wnme c`q Kii cwigvY ne 1,01,250/- UvKv|
AvqKi wiUvb `vwLji mgq gvU cvwi Dci wfw Ki 74 aviv Abymvi Kv vbx Ki`vZvK G wgwbgvg Uv c`vb
-
8
KiZ ne| G j 74 avivq mskvab Kiv nqQ| GQvov c ei weavb Abyhvqx jvf-jvKmvb wbwekl 5 nvRvi UvKv Ki c`vb KiZ nZv| G weavb evwZj Kiv nqQ weavq mvaviY nvi ev wgwbgvg Uvi ga hwU ekx, mB cwigvY Ki c`vb KiZ ne| Ze Kv vbxi Avq AvqKi
Aav`ki 82C avivq Pov@ Ki`vq wnme weewPZ nj mswk Drmi Avqi wgwbgvg Uv chvR ne bv|
G weavb 2011-12 Kiel _K chvR ne|
Kv vbxi CSR Gi AvIZvq wewbqvM iqvZ MnY msv@t Corporate Scoial Responsibility (CSR) Gi AvIZvq
Aby`vbi mg n mskvab Ges G LvZ wewbqvMi mxgv mywbw` Kiv nqQ| mskvwaZ weavbi msw-mvi wbict
Kv vbxi Avqi mev P 20% ev 8 KvwU UvKvi ga h AsK Kg, mB cwigvY wewbqvM ev Aby`vb c`vb Kiv hve ;
wewbqvwRZ A_ ev Aby`vbi Dci 10% nvi Ki iqvZ cvIqv hve;
c eeZ x weavbi 5wU LvZ ev` `qv nqQ Ges wZbwU bZzb LvZ A@f Ki cvcb Rvix Kiv nqQ|
wZbwU bZzb LvZt
gywhyi wZ iv_ wbwgZ ev wbwgZe RvZxq chvqi Rv`yNi c` Aby`vb;
RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi cwZvb c` Aby`vb; Ges
cavbg xi D P wkv dv-G c` Aby`vb| GmAviIwU cwiwk-11 G iqQ|
-
9
mswk cvcb ewYZ cwZvb/Znwej wmGmAvi Gi AvIZvq Kv vbx chvqi Ki`vZvMY Aby`vb c`vb KiZ cvie Ges Aby`vbi Dci iqvZ cvc ne| wmGmAvii AvIZvq iqvZ MnYi cwZ wbP GKwU D`vniYi mvnvh DjL Kiv njvt GKwU Kv vbxi wmGmAvi wewbqvM/Aby`vbi cwigvY Uvt 1 KvwU wbixwZ wnmve weeiYxZ c`wkZ bxU gybvdv Uvt 10 KvwU
Kv vbxi Avq wbicYi jvf-jvKmvb wnmve wmGmAvi c` wewbqvM/Aby`vb eve` LiP `vex Abygv`bhvM bq| dj G Kv vbxi gvU Avq ne (10+1) 11 KvwU UvKv| Gi Dci c`q Kii cwigvY ne 37.5% nvi 4,12,50,000/- UvKv| iqvZ weePbvi Abygv`bhvM mev P mxgv ne gvU Avqi mev P 20% ev 8 KvwU UvKv| Kv vbx G LvZ gvU Avq 11 KvwU UvKvi 20% ev 2.20 KvwU UvKv ch@ mev P wewbqvM ev Aby`vb c`vb KiZ cviZ| wK@ Kv vbxi GLvZ `vex 1 KvwU hv Zvi Abygv`bhvM mxgvi ga| dj G `vexi Dci 10% nvi 10 j UvKv iqvZ cv ne Ges bxU c`q Kii cwigvY ne (4,12,50,000-10,00,000) 4,02,50,000/- UvKv|
G weavb 2011-12 Kiel _K KvhKi ne|
2| ckvmwbK msvit AvqKi Aav`k KwZcq weavb mskvabi gvag AvqKi
KZc Ges Ki AvcxjvZ UvBeybvji ckvmwbK Kvhg m wKZ Aav`k cwieZb mvab Kiv nqQ| G msv@ cwieZbmg n wbict
(K) section 3 G mskvab Kiv nqQ| G -
-
10
(A) AvqKi KZc wnme Pxd Kwgkbvi Ae Uvm A@fy Kiv nqQ; Ges
(Av) Uv wiKfvix Awdmvi Gi msv mskvab Kiv nqQ| Gi dj Dc Ki Kwgkbvii ga _K h KvDK G `vwqZ cvjbi Rb Ki Kwgkbvi gbvbqb w`Z cvieb| Gic gbvbxZ KgKZv AvqKi Aav`ki 138 I 139 avivq ewYZ Uv wiKfvix Awdmvi Gi `vwqZ cvjb KiZ cvie|
(L) section 4 Gi sub-section (2) mskvabi gvag Pxd Kwgkbvi Ae Uvm wbqvMi gZv RvZxq ivR^ evWi wbKU Acb Kiv nqQ| G RvZxq ivR^ evW cqvRbxq msLK Pxd Kwgkbvi Ae Uvm wbqvM w`Z cvie|
(M) section 5 mskvabi gvag Pxd Kwgkbvi Ae Uvm -K RvZxq ivR^ evWi wbqYvaxb Kiv nqQ|
(N) section 11 Gi sub-section (3) Z bZzb sub-
clause (ix) mskvabi gvag Ki AvcxjvZ UvBeybvj m`m wnme wbqvMi hvMZv mskvab Kiv nqQ| Gi dj wePvi wefvMi Aemicv Rjv RRI UvBeybvji m`m wnme wbqvM cvIqvi hvM neb|
3| Abvb Drmi Avq wnme weePbv (Section 19)t
AvqKi Aav`k section 19 G wZbwU bZzb sub-section
h_vg (21B), (26) I (27) mshvRb Kiv nqQ| G weavbi mswic wb `qv njv- (K) meRbxb w^baviYxi wiUvb c`wkZ cyuwRt
Aav`k bZzb sub-section (21B) mshvRb Kiv nqQ| Aav`ki 82wewe avivq meRbxb w^baviYx
-
11
cwZZ `vwLjKZ bZzb wiUvb eemv I ckv LvZ c `wkZ Avqi 4 b nvi cviwK cuywR bqvi weavb AvQ| G czuwR cieZx 5 eQii ga n@v@i Kivi weavb bB| Gic cv_wgK gjab c`kbi cieZx 5 eQii ga m Y ev AvswkKfve n@v@i Kiv nj Zv n@v@iKvixi Avq wnme weewPZ ne| h eQi h cwigvY A_ n@v@i Kiv ne, mswk Kiel m cwigvY A_ n@v@iKvixi Abvb Drmi Avq wnme weewPZ ne| G weavb 2011-12 Kiel _K KvhKi ne|
(L) Kv vbxi FY MnYt
Aav`k bZzb sub-section (26) mshvRb Kiv nqQ| Gi dj Kvb Kv vbx Ki`vZvK Ab Kvb Kv vbxi wbKU _K mW PK ev evsKi gvag FY MnY KiZ ne| DwjwLZ gvag Qvov Ab Kvbfve hgb bM` FY MnY Kiv nj mgcwigvY A_ FY MnYKvix Kv vbxi Abvb Drmi Avq wnme weewPZ ne| h eQi G FY MnY Kiv ne, m eQii mswk Kiel GwU Zvi Avq weewPZ ne| G weavb 2011-12 A_ eQi nZ KvhKi ne| A_vr 1jv RyjvB, 2011 ev Zvi ci MnxZ FYi G weavb chvR ne|
(M) Kv vbxi Mvox qt
Aav`k bZzb sub-section (27) mshvRb Kiv nqQ| Kv vbx Ki`vZv`i mivmwi ev wKw@Z gvUi Kvi ev Rxc qi cwikvwaZ gjabi mv_ m wKZ Ki kZ Avivc Kiv nqQ| qKZ ev wKw@Z cwikva Kiv n Q Ggb GKwU Mvoxi gj Kv vbxi cwikvwaZ gjabi 10% Gi ekx nZ cvie bv| G mxgv AwZg Kij AwZwi A_i 50%
-
12
qKvix Kv vbxi nvZ Abvb Drm LvZ Avq wnme weePbv Kiv ne| GKwU D`vniYi mvnvh GB weavbi cvqvwMK w`K AvjvPbv Kiv njvt
cwikvwaZ gjab Uvt 1,00,00,000/- cwikvwaZ gjabi 10% Uvt 10,00,000/- Mvoxi gj Uvt 50,00,000/-
G Mvoxi gj cwikvwaZ gjabi 10% Gi Pq (50,00,000 - 10,00,000) = 40,00,000/- UvKv ekx hvi 50% A_vr 20,00,000/- UvKv qKvix Kv vbxi nvZ Abvb Drm LvZ Avq wnme weePbv Kiv ne|
wKw@Z Mvox q Kiv nj Mvoxi gj AvswkK cwikvwaZ njI Mvox qgj weePbvq wbq GB weavbi chvRZv cixv KiZ ne|
GKvwaK Mvox q Kiv nj cwZwU Mvoxi Rb c_Kfve cwikvwaZ gjabi 10% mxgv AwZg Kiv nqQ wKbv cixv Ki chvR G weavbi Aaxb Avq wbicb KiZ ne| G weavb 2011-12 A_ eQi nZ KvhKi ne A_vr 1jv RyjvB, 2011 _K qKZ Mvoxi G weavb chvR ne|
4| Bangladesh Government Treasury Bond I
cuywRevRvi kqvi wewbqvM NvlYvi myhvM c`vb
msv@ [section 19D I GmAviI mshvRb]t (K) URvix e:
AvqKi Aav`k bZzb section 19D mshvRbi gvag
Bangladesh Government Treasury Bond G
wewbqvM Kij Ges 10% nvi AvqKi c`vb mvc NvlYv Kij Zv Kvb ck ewZiK Mnb Kivi weavb Kiv nqQ|
-
13
G PviwU kZ cwicvjb KijB Kej G myweav cvc ne, h_v:-
Dciv URvix e wewbqvM Kiv;
ew (individual) Ki`vZv nIqv;
AvqKi Aav`ki 75(2) avivq ewYZ cwZ Ab yhvqx Ges D avivq wbavwiZ mgqi ga mswk Kieli AvqKi wiUvb `vwLj Kiv; D cwZ AbymiY bv Ki Ges wbavwiZ mgqi evBi wiUvb `vwLj Kiv nj G wewbqvM myweav cvc ne bv; Ges
AvqKi wiUvb `vwLji c e 10% nvi AvqKi cwikva Kiv|
Dciv kZ cwicvjb bv Kiv nj G weavb KvhKi ne bv| 1 RyjvB, 2011 ev ZrcieZxZ qKZ ei G weavb chvR ne| Ze G weavbi myhvM MnY Ki qKZ ei wewbqvMi Dci Kvb wewbqvM iqvZ chvR ne bv|
(L) cuywRevRvi wewbqvMt Gm,Avi,I bs 237-AvBb/AvqKi/2011, ZvwiL 6 RyjvB,
2011 (cwiwk-15) Gi gvag cyuwRevRvi ZvwjKvf Kv vbxi kqvi Ki AbvivwcZ Avq wewbqvMi myhvM `qv nqQ| 1jv RyjvB, 2011 nBZ 30k Ryb, 2012 ch@ mgqKvji ga G wewbqvMi myhvM iqQ| 10% nvi Ki cwikva Kiv nj wewbqvMKZ A_i Dci AvqKi Aav`ki Aaxb Kvb evLv c`vb KiZ ne bv| evsjv`ki h Kvb K GP ZvwjKvfz Kv vbxi kqvi q G Ki AbvivwcZ Avq wewbqvM Kiv hve| cvBgvix ev mKvix Dfq gvKU _K qKZ kqvii
-
14
GwU chvR ne| Ze G wKQy kZ Avivc Kiv nqQ, hgb- (K) Kvb cvewjK wjwgUW Kv vbx GB Ki AbvivwcZ Avq
wewbqvM KiZ cvie bv| Abvb mKj Ki`vZv hgb ew, dvg, cvBfU wjwgwUW Kv vbx Gic Ki c`vb mvc Ki AbvivwcZ Avqi NvlYv c`vb KiZ cvie;
(L) 1 RyjvB, 2011 _K 30 Ryb, 2012 Gi ga kqvi q wewbqvM KiZ ne| G gqv` wewbqvMKZ A_ m K 15B RyjvB, 2012 ZvwiLi ga mswk Dc Ki Kwgkbvii wbKU wbavwiZ QK NvlYv c`vb KiZ ne| Ze B Qv Kij Ki`vZv hLb wewbqvM Kieb, ZLbI NvlYv w`Z cvieb| c_gevi NvlYv `qvi ciI hw` KD ekx wewbqvM Ki _vKb, m AwZwi wewbqvMKZ A_i DciI cybivq NvlYv `qv hve;
(M) NvlYvci mv_ 10% nvi Ki cwikva KiZ ne| Gi mg_b c-AWvi Gi Kwc, wewbqvMi mg_b cvU dvwjI UgU I ewbwdwkqvix Ibvm (weI) GvKvDUi jRvii Kwc mshvRb KiZ ne;
(N) wewbqvMKZ A_ 30/06/2013 ZvwiLi ga Dvjb ev Ab vbv@i Kiv hve bv| wewbqvMKZ A_ ev Gi Ask w`q kqvi evRvi ZvwjKvf Kv vbxi kqvi Kbv-ePv Kiv hve| Ze wewbqvMi Dci AwRZ gybvdv Dvjb Kiv hve| wbw ` mgqi ga wewbqvMKZ A_ cuywRevRvi _K Dvjb Kiv nj h cwigvY A_ Dvjb Kiv ne, mB cwigvY A_ Ki`vZvi Avq wnme weewPZ ne| hgb-
-
15
GKRb Ki`vZv RyjvB, 2011 G cuywRevRvi 1 KvwU UvKv wewbqvM Kijb, G msv@ NvlYv wbw ` mgq c`vb Kijb Ges Gi Dci 10% nvi 10 j UvKv Ki cwikva Kijb| m Ki`vZvK-
G 1 KvwU UvKv 30 Ryb, 2013 ch@ cyuwRevRvi ivLZ ne|
G 1 KvwU UvKvi Dci gybvdv nj gybvdvi A_ cywRevRvi _K Dvjb Ki Ab eenvi Kiv hve|
Ki`vZvi wbR ev h_ bvgxq ewbwdwkqvix Ibvm (weI) wnmve ev gvPU evsK cwiPvwjZ wnmve G A_ ivLv hve |
30 Ryb, 2013 Gi ga gybvdv eZxZ 1 KvwU UvKvi ga Kvb A_ cyuwRevRvi _K Zvjv nj mgcwigvY A_ h Ki eQi Dvjb Kiv nqQ, m Kiel Ki`vZvi Avq wnme MY ne Ges chvR nvi Ki c`q ne| G Gic DvwjZ wewbqvMi Dci cvcbi Aaxb 10% nvi h cwigvY AvqKi c`vb Kiv nqwQj Zv AwMg AvqKi wnme weewPZ ne Ges m `vexi wecixZ mg^qhvM ne|
(O) GB myweavi AvIZvq cwikvwaZ Kii Drm m KI AvqKi Aav`ki Aaxb Kvb evLv c`vb KiZ ne bv|
(P) 30k Ryb, 2011 ZvwiLi ga Ki`vZvi Ki duvwK
D`&NvwUZ nj Ges Aav`ki 93 avivq ee v MnxZ nj G cvcbi AvIZvq Ki AbvivwcZ Avq Nvlbv Kiv hve bv|
-
16
(Q) mswk eQii AvqKi wiUvbi mv_ `vwLjKZ cwim ` I `vq weeiYxZ G wewbqvM c`kb KiZ ne|
G weavbi myhvM MnY Ki cv_wgK kqvi wewbqvM Kiv nj D wewbqvMi Dci Kvb wewbqvM iqvZ chvR ne bv|
5| Ki AeKvk I wki AePq msv@ [section 46B I
section 46C]t
wki Ki AeKvk myweavt (K) Aav`ki 46we avivi gqv` Ryb, 2011 G DxY
nIqvq we`gvb 46we avivi (1), (2), (3) I (4) Dc
aviv mskvab Kiv nqQ| bZzb weavb Abyhvqx wbv I kZ wk cwZvbi Ki AeKvk myweav c`vb Kiv nqQt
wk cwZvbwU RyjvB, 2011 _K Ryb, 2013 gqv`Kvj cwZwZ nZ ne;
XvKv, MvRxcyi, bvivqbM I PMvg Rjvq cwZwZ Kvb wk cwZvbi Ki AeKvk myweav chvR ne bv;
XvKv I PMvg wefvMi (Dciv Rjvmn wZb cveZ Rjv ev`) 5 eQii Rb Ki AeKvk myweav cvc ne;
Ki AeKvkcv 5 eQii c_g 2 eQi 100%, cieZx 2 eQi 50% Ges cieZx 1 eQi 25% Ki
AeKvk myweav cvc ne;
ivRkvnx, Lyjbv, wmjU I ewikvj wefvM Ges wZb cveZ Rjvq wk cwZvbi 7 eQii Rb Ki AeKvk myweav cvc ne;
-
17
Ki AeKvkcv 7 eQii c_g 3 eQi 100%, cieZx 3 eQi 50% Ges cieZx 1 eQi 25% Ki
AeKvk myweav cvc ne;
wbw ` gqv` wbv wk cwZvbi Ki AeKvk myweav cvc ne, h_v:-
active pharmaceuticals ingredient industry and radio pharmaceuticals
industry;
barrier contraceptive and rubber latex;
basic chemicals or dyes and chemicals;
basic ingredients of electronic industry (e.g resistance, capacitor, transistor,
integrator circuit);
bio-fertilizer;
biotechnology;
boilers;
compressors;
computer hardware;
energy efficient appliances;
insecticide or pesticide;
petro-chemicals;
pharmaceuticals;
processing of locally produced fruits and vegetables;
radio-active (diffusion) application industry (e.g. developing quality or
decaying polymer or preservation of food
or disinfecting medicinal equipment);
textile machinery;
tissue grafting; or
-
18
any other category of industrial undertaking as the Government may, by
notification in the official Gazette,
specify.
c ei 46we avivi Abvb kZ AcwiewZZ iqQ;
Ze wk cwZvbi cwikvwaZ gjabi cwigvb 10 j _K ew Ki 20 j UvKv wbaviY Kiv nqQ;
AvqKi Aav`ki 75 avivq ewYZ cwZZ Ges wbavwiZ mgqi ga AvqKi wiUvb `vwLji kZ Avivc Kiv nqQ;
Dciv LvZ wfb Ab Kvb LvZ Ki AeKvk myweav c`q ne bv;
bZzb weavb chUb wki Ki AeKvk myweav cZvnvi Kiv nqQ;
Ryb, 2011 Gi ga c ei 46we avivi Aaxb wk cwZv Kiv nj H weavbi AvjvK Ki AeKvk myweav cvc ne;
G msv@ Ave`bi Rb GKwU wewae dig ceZb Kiv nqQ; Ges
G aviv-mswk wewaZI cqvRbxq mskvabx Avbv nqQ|
fZ AeKvVvgv myweavi Ki AeKvkt (L) Aav`ki 46we avivi gqv` Ryb, 2011 G DxY
nIqvq c eeZx 46we avivq ewYZ fZ -AeKvVvgvi Ki AeKvk myweav msv@ bZzb weavb mshvRb Kiv nqQ| bZzb weavb Abyhvqx
-
19
wbv I kZ Ki AeKvk myweav c`vb Kiv nqQt
fZ-AeKvVvgv RyjvB, 2011 _K Ryb, 2013 gqv`Kvj Pvjy nZ ne;
mviv `ki Rb G Ki AeKvk myweav chvR ne;
5/7 eQii cwieZ Ki AeKvk myweavi gqv` 10 eQi ew Kiv nqQ;
Ki AeKvkcv 10 eQii c_g 5 eQi 100%, cieZx 3 eQi 50% Ges cieZx 2 eQi 25% Ki
AeKvk myweav cvc ne;
wbw ` gqv` wbv fZ AeKvVvgvi Ki AeKvk myweav cvc ne, h_v:-
deep sea port;
elevated expressway;
export processing zone;
flyover;
gas pipe line,
Hi-tech park;
Information and Communication Technology (ICT) village or software technology zone;
Information Technology (IT) park;
large water treatment plant and supply through pipe line;
Liquefied Natural Gas (LNG) terminal and transmission line;
mono-rail;
rapid transit;
renewable energy (e.g energy saving bulb, solar energy plant, windmill);
sea or river port;
-
20
toll road;
underground rail;
waste treatment plant; or
any other category of physical infrastructure facility as the Government may, by
notification in the official Gazette, specify.
c ei 46we avivi Abvb kZ AcwiewZZ iqQ;
Ze fZ AeKvVvgv cwZvbi cwikvwaZ gjabi cwigvY 10 j UvKv _K ew Ki 20 j UvKv wbaviY Kiv nqQ;
AvqKi Aav`ki 75 avivq ewYZ cwZZ Ges wbavwiZ mgqi ga AvqKi wiUvb `vwLji kZ Avivc Kiv nqQ;
Dciv LvZ wfb Ab Kvb LvZ Ki AeKvk myweav c`q ne bv;
Ryb, 2011 Gi ga c ei 46we avivi Aaxb fZ AeKvVvgv myweav Pvjy Kiv nj H weavbi AvjvK Ki AeKvk myweav cvc ne;
c eZb 46we avivi fZ AeKvVvgv myweav msv@ Abvb kZ bZzb cewZZ 46wm avivq AcwiewZZ AvQ;
G msv@ Ave`bi Rb GKwU wewae dig ceZb Kiv nqQ; Ges
G aviv-mswk wewaZI cqvRbxq mskvabx Avbv nqQ|
wk Avqi Dci nvmKZ nvi Kivivc msv@ GmAviI evwZjt
-
21
(M) Ryb, 2012 gqv` KwZcq wk cwZv Kiv nj nvmKZ nvi Kivivci weavb msv@ GmAviI bs 172-AvBb/AvqKi/2009, ZvwiL: 30 Ryb, 2009 evwZj Kiv
nqQ| dj nvmKZ nvi Kivivc msv@ myweav bZzb Kvb wk cwZvb cvc ne bv| Ze H GmAviI -Z ewYZ wk cwZvb 30 Ryb, 2011 Gi ga cwZwZ nj evwZjKZ GmAviI -Z c` nvmKZ nvi Kivivc msv@ myweav cvc ne|
fZ AevKvVvgvi AePqi nvi 2%t (N) 3q Zdwmji 3 bs cvivMvd mskvabi gvag fZ-
AeKvVvgv cwZvbi mZz, moK I dvBIfvi Gi AePq fvZvi nvi 1% _K 2% wbaviY Kiv nqQ| Gi dj fZ-AeKvVvgv cwZvbi moK, mZz I dvBIfvii Avq wbaviYi 2% nvi AePq fvZv weeP ne| G weavb 2011-12 Kiel _K chvR ne|
-
22
6| Drm Ki KZb msv@t (K) gvbbxq cavbg x/g x/gnvgvb mywcg KvUi
wePviK/ miKvix KgKZv/KgPvix`i eZb-fvZvw`
_K Drm Ki KZbi weavb ceZb [section 49] t AvqKi Aav`ki 49(3) mskvab Kiv nqQ| G
weavbi dj miKvimn h Kvb wbqvMKvix KZc KZK eZb-fvZvw` cwikvaKvj chvR nvi Drm Ki KZbi weavb Kiv nqQ| c ei weavb Abyhvqx miKvii wbKU _K eZb-fvZvw` cvwKvj Kvb Drm Ki KZb KiZ nZ bv| wK mskvwaZ weavbi dj Aav`ki 50 avivi Aaxb gvbbxq cavbg x, xKvi, g x cwil`i m`mMY, g x chvqi Dc`vMY, gnvgvb mywcg KvUi Dfq wefvMi wePviKMY, miKvix KgKZv/KgPvixMYi eZb fvZvw` c`vbKvj mvaviY nvi Drm Ki KZb chvR ne| G Dk gvbbxq cavbg x, xKvi, g x cwil`i m`mMY, g x chvqi Dc`vMY, gnvgvb mywcg KvUi Dfq wefvMi wePviKMYi Avqi Dci Kigy myweav cZvnvi Kiv nqQ Ges Kivivci bZzb cvcb Rvwi Kiv nqQ hv cwiwk mwbewkZ AvQ| 1 RyjvB, 2011 _K Drm Ki KZbi G weavb chvR ne|
bZzb cvcb Abyhvqx aygv GK A_ eQi cv gj eZb KihvM weavq Gi Dci wK nvi Drm Ki KZb KiZ ne Zv GKwU D`vniYi gvag wb AvjvPbv Kiv njvt-
GKRb miKvix KgKZv gvwmK 22,250 UvKv gj eZb cv nb| wZwb evrmwiK 2 j 67 nvRvi UvKv cv nj c`q Kii cwigvY ne 8 nvRvi 7 kZ UvKv|
-
23
wZwb cwfW dvmn Avqi mev P 20% nvi A_vr 53 nvRvi 4 kZ UvKv wewbqvM KiZ cvib| G wewbqvMi 10% nvi 5 nvRvi 3 kZ 40 UvKv ch@ wZwb Ki iqvZ cv neb| dj Zuvi c`q Kii cwigvY eQi `vovq (8700-5340) 3,360/-
UvKv| GB UvKvi Dci gvwmK 3,360 12= 280 UvKv Drm Ki KZb chvR ne|
(L) gnvb RvZxq msm`i m`mMYi mvbx
(remuneration) _K Drm Ki KZbi weavb
ceZb [section 50B] t
gnvb RvZxq msm`i m`mMY miKvi _K mvbx
(remuneration) cq _vKb| GK A_ eQi cv G mvbx _K mvaviY nvi Drm Ki KZbi Rb Aav`k bZzb aviv 50we mshvRb Kiv nqQ| Gi dj gvbbxq msm` m`mMY h mvbx cv neb mLvb _K Drm Ki KZb chvR ne| Ze Abvb fvZvw` Kigy _vKe A_vr GK A_ eQi miKvi _K cv fvZvw` hgb evbvm, evox fvov ev Abvb myweavw` eve` cv A_ gvU KihvM Avq wnme weewPZ ne bv| 1jv RyjvB, 2011 _K cv mvbxi Dci Drm Ki KZbi G weavb KvhKi ne|
(M) cdkbvj Ges UKwbKvj mvwfm Gi cwiwa ew
[section 52A] t
G avivq wZbwU mskvab Kiv nqQ| Gjv n Q-
Kv vbx AvBb, 1994 G Companies Act,
1913 Gi protection `qv nqQ weavq H Aav`ki idvi `qv AcqvRbxq| Gi dj
-
24
Companies Act, 1913 G wbewZ Kvb Kv vbx, Kv vbx AvBb, 1994 G wbewZ wnme MY ne;
GQvov, mskvwaZ weavb Abyhvqx G avivi Aaxb A_ c`vbKvj ev mev MnxZvi wnme wWU Kivi mgq Drm Ki KZb chvR ne|
Explanation G cdkbvj mvwfm Gi cwiwa we@Z Kiv nqQ| mskvwaZ weavb Abyhvqx
ckvMZ vb ev professsional knowledge cqvRb nq Ggb h Kvb mevi wecixZ c`q A_i Dci we`gvb 10% nvi Drm Ki KZbi cqvRb ne| Gi dj h mKj KvRi ckvMZ vb cqvRb nq Gic KvRKI cdkbvj mvwfm wnme MY ne| 1 RyjvB, 2011 _K Drm Ki KZbi G weavb chvR ne|
(N) KwZcq mevi wecixZ Drm Ki KZbi cwiwa ew
[section 52AA]t
G avivq wfWwis GRxK Kwgkb c`vbKvj Ges cvBfU wmwKDwiwU mvwfm GRxK A_ c`vbKvj Drm Ki KZbi weavb wQj| G weavb mskvabxi gvag Gi cwiwa we@Z Kiv nqQ| AvqKi Aav`ki 7g Aavq wbv mevi Drm Ki KZbi weavb iqQt
aviv 52 (BwUs Kwgkb I wkwcs GRw Kwgkb);
52A (Wvvi`i mvwfm PvR, iqjwU ev UKwbKvj bv-nvD wd Ges cdkbvj ev UKwbKvj mev);
52AAA (wKqvwis G divqvwWs GRU`i Kwgkb);
-
25
52M (dBU divqvW GRw Kwgkb);
52O (Wvqg KvwUs wk wbqvwRZ we`kx UKwbwkqvb);
53D (wmbgv/bvUK/wevcb/wewfb Abyvb AskMnYi Rb c` mvbx); Ges
53GG (mvaviY exgv Kv vbxi mvfqvi mevi wecixZ c`q A_)|
Dciv mevi evBi wewfb aiYi mev iqQ| Gi wecixZ A_ cvIqv hvq| mskvwaZ weavb Abyhvqx Dciv eZxZ h Kvb mevi
wecixZ A_ c`vbKvj section 52AA Gi AvIZvq 10% nvi Drm Ki KZb chvR ne| 1 RyjvB, 2011 _K Drm Ki KZbi G weavb chvR ne|
GQvov, mskvwaZ weavb Abyhvqx G avivi Aaxb A_ c`vbKvj ev mev MnxZvi wnme wWU Kivi mgq Drm Ki KZb chvR ne|
(O) mqci my`i Drm Ki KZb nvm msv@
[section 52D]t
mqci my`i Dci Drm Ki KZbi nvi 10% _K nvm Ki 5% wbaviY Kiv nqQ| nvmKZ nvi Drm Ki KZbi G weavb 1 RyjvB, 2011 ev Gi ci qKZ mqcmg ni my`/gybvdv c`vbi chvR ne| 30 Ryb 2011 wLt ZvwiL ch@ qKZ mqcmg ni my`/gybvdv c`vbi bZzb G weavb chvR ne bv|
GB avivi wZxq cvfvBmv wejvc Kiv nqQ| Gi dj 1jv RyjvB, 2011 ev ZrcieZxZ qKZ
-
26
cwievi mqc I cbkbvi mqci my`i Dci Drm Ki KZb chvR ne| Ze h mKj cwievi mqc I cbkbvi mqc 30 Ryb 2011 wLt ZvwiL ev Zvi c e q Kiv nqQ Zv hLbB bM`vqb Kiv nvK bv Kb cwikvwaZ my` ev gybvdv _K Kvb Drm AvqKi KZb Kiv ne bv|
Abw`K, cvcb bs S.R.O 160-L/81, dated
25th May, 1981 wejvc Kivi gvag IqR Avbvm WfjcgU ei my`i Kigy myweav cZvnvi Kiv nqQ| Gi dj G e _K DZ my`i Dci 5% nvi Drm Ki KZb chvR ne| Drm Ki KZbi G weavb 1 RyjvB, 2011 ev Gi ci qKZ Gic ei my` c`vbi chvR ne| Ze 30 Ryb, 2011 ch@ DyZ my` Avq Kigy _vKe| evsjv`ki bvMwiKMYi `ki evBi DZ A_ cPwjZ Aav`ki Aaxb we`k _K Gb G e wewbqvM Kiv nj wewbqvMKZ A_ m K Kvb evLv `qvi chvRb ne bv| DjL, Gm,Avi,I bs 216-AvBb/AvqKi/ 2004 ZvwiL: 13 RyjvB,
2004 Gi gvag G A_ Kigy|
-
27
(P) iUvj cvIqvi _K Drm Ki KZbi gqv` ew
msv@ [section 52N]t iUvj cvIqvi Kv vbxi wbKU _K we`yr Kbvi mgq Drm Ki KZbi 3 eQii mgqmxgv cZvnvi Kiv nqQ| Gi gvag h Kvb mgq we`yr Kbvi cwZ A_ cwikvaKvj we y`r Dbqb evW KZK Drm Ki KZb chvR ne|
(Q) Kbfbkb nj, Kbdvi mUviK fvov c`vbKvj
Ki KZb [section 52P]t
AvqKi Aav`k bZzb aviv mshvRb Kiv nqQ| G weavb Abyhvqx KwZcq cwZvb ev Gi m eenvi ev fvovq bqvi cwZ fvov c`vbKvj miKvix ev Ab Kvb KZc ev Kv vbx kYxi Ki`vZvMY G Drm Ki KZb Kie| G cwZvbjv wbict
Kbfbkb nj;
Kbdvi mUvi; K ev h Kvb bvg eeZ
nj;
nvUj;
KwgDwbwU mUvi; ev
iziU|
G weavb Abyhvqx miKvi, Kvb Kcvikb, Kvb AvBbwm KZc, Kv vbx, GbwRI, wekwe`vjq, gwWKj KjR, WUvj KjR, cKkj KjR Dciv cwZvb ev Gi RvqMv fvov wbq eenvi Kij 5% nvi Drm Ki KZb KiZ ne| fvov c`vbKvj G Ki KZb chvR ne| hgb:
-
28
GKRb ew GKwU KwgDwbwU mUvii gvwjK| GKwU Kv vbx Zvi cwiekK I wecYb KgKZv`i mjb Dcj G KwgDwbwU mUviwU fvov wbqQ| mUvii fvov eve` 20 nvRvi UvKv, AvMZ AwZw_`i Lvevi mieivn eve` 75 nvRvi UvKv Ges WKvikb PvR eve` 10 nvRvi UvKv mn megvU `vexi cwigvY 1 j 5 nvRvi UvKv| G, gvU cwikvahvM 1 j 5 nvRvi UvKvi Dci 5% nvi 5 nvRvi 2 kZ 50 UvKv Drm Ki KZbhvM Ges 99 nvRvi 7 kZ 50 UvKv gvwjKK cwikvahvM ne|
Ze h miKvi mivmwi G fvov cvcK ne, m G Drm Ki KZb chvR ne bv| jxR ev Pzwi gvag hw` Kvb ew ev cwZvb miKvix Gic cwZvb cwiPvjbv Ki Ges wewfb ew ev cwZvbi wbKU fvov c`vb Ki, mI fvovi Dci Ki KZb chvR ne| 1jv RyjvB, 2011 _K Drm Ki KZbi G weavb KvhKi ne|
(R) we`k _K cv mvwfm PvR ev KbmvjUx wd Gi
Dci Ki KZb [section 52Q]t
AvqKi Aav`k bZzb G aviv mshvRb Kiv nqQ| G weavb Abyhvqx `k Ae vb Ki we`kx KvDK mev c`vb Kij, Gi wecixZ cv A_i Dci Drm Ki KZb chvR ne| we`k _K cv Gic A_ evsK ev Avw_K cwZvb Zvi MvnKK c`vbKvj ev Zuvi wnmve wWUKvj 10% nvi Drm Ki KZb Kie| G avivi AvIZvq Drm Ki KZbi wbv kZ cwicvjb Kiv nqQ wKbv Zv wbwZ nq G Drm Ki KZb KiZ net
-
29
wbevmx Ki`vZv KZK aygv `k Ae vb Ki KvR m v`b Kiv ev mev `qv;
we`kx Kvb ew ev Kv vbxK G mev c`vb Kiv ev KvR m v`b Ki `qv;
we`k _K G mev ev KvRi wecixZ A_ cvIqv; Ges
mvwfm PvR, KbmvjUw wd, Kwgkb, mvbx ev h Kvb bvgB nvK bv Kb, G A_ cvwi Dci G avivq Drm Ki KZb chvR ne|
Drm Ki KZb wKfve ne Zv wbPi D`vniY `Lvbv njv:
evsjv`kx K bvgxq Kv vbx Pxbv cwZvb L Gi GRU wnme KvR Ki| Pxbv cwZvbwUi cY evsjv`k evRviRvZKiY wekl fzwgKv ivLvi Rb K Kv vbxK 5 j gvwKb Wjvi c`vb Kiv nj| G K Kv vbxK G 5 j Wjvi cwikvai mgq mswk evsK 10% nvi 50 nvRvi Wjvii mgcwigvY A_ Drm Ki KZbc eK evwK 4 j 50 nvRvi Wjvii mgcwigvY A_ K Kv vbxi wnmve wWU Kie|
Zgwbfve-
GKRb AvBbRxex evsjv`k Aevb Ki gvwKb hyivi GKwU Kv vbxi AvBb civgkK wnme 20 nvRvi Wjvi cv nqQb| evsK G A_ cwikvaKvj 10% nvi 2 nvRvi Wjvii mgcwigvY A_ Drm Ki KZbc eK evwK A_ MvnKi wnmve Rgv Kie|
-
30
Abw`K-
GKRb ew hyivR wZbgvm Aevb Ki GKwU Kv vbxi KvR KiQb Ges eZb fvZvw` eve` 20 nvRvi cvD cqQb| wZwb `k wdi Avmvi ci G A_ evsKi gvag GmQ| G A_ Zuvi we`k DcvwRZ weavq Gi Dci Kvb Drm Ki KZb chvR ne bv|
1jv RyjvB, 2011 _K Drm Ki KZbi G weavb KvhKi ne|
DjL, IqR Avbvm KZK cwiZ A_i Dci Kvb Drm Ki KZb chvR ne bv|
(S) MvgUmmn KwZcq ivbxi Dci Ki KZbi nvi ew
[section 53BB]t
G weavb mskvabi gvag Drm Ki KZbi nvi 0.50% _K ew Ki 0.60% wbaviY Kiv nqQ| DjL, bxUIqvi I Ifb MvgUmi ivbxi Dci 0.40% nvi Drm Ki KZb msv@ Gm. Avi.I bs 341-AvBb/AvqKi/2010, ZvwiL: 10 Avei, 2010 evwZj Kiv nqQ| Gi dj bxUIqvi I Ifb MvgUm, Uix UvIqj, MvgUm wki KvUyb I GmwiR, cvURvZ `e, wngvwqZ Lv`, kvKmewR, PvgovRvZ `e, gvoKRvZ `e ivbxi gvU ivbxi Dci 0.60% nvi Drm
Ki KZb chvR ne| 1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(T) kqvi evKvii Kwgkb _K Ki KZbi nvi ew
[section 53BBB]t
G weavb mskvabi gvag Drm Ki KZbi nvi 0.05% _K ew Ki 0.10% wbaviY Kiv nqQ|
-
31
kqvi evKvi ev Gic eemvq wbhvwRZ cwZvbi Kwgkbi Dci Drm Ki KZb eve` kqvi ev wmwKDwiwUR Gi q-weqi mgq Zvi g ji Dci G nvi Drm Ki KZb chvR ne| 1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(U) mKj ivbxi Dci Drm Ki KZbi nvi ew
[section 53BBBB]t
G weavb mskvabi gvag G avivi AvIZvq mKj ivbxi Dci Drm Ki KZbi nvi 0.50% _K ew Ki 0.70% wbaviY Kiv nqQ| 1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(V) MYwbjvg cY weqi Ki KZbi cwiwa ew
[section 53C]t
G weavb mskvabi gvag cvBfU wjwgUW Kv vbxI Zvi Kvb cY wbjvg weqKvj G avivi AvIZvq Drm Ki AvniY Kie| c e cvBfU wjwgUW Kv vbxK wbjvg cY weqKvj Drm Ki AvniY KiZ nZ bv| eZgvb weavb Abyhvqx Kv vbx kYxi mKj Ki`vZvK wbjvg cY weqKvj wbjvg Zvi wbKU _K wbavwiZ nvi Ki AvniY KiZ ne| 1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(W) iwWI/wUwf KZK Abyvb qKvj ev AwfbZv/ Awfbx/mxZ wkx`i mvbx _K Drm Ki KZb
[section 53D] t
c eZb section 53D m Yic cwZvcb Kiv nqQ| mskvwaZ weavbi dj-
-
32
wmbgv, bvUK ev iwWI I wUwfi Abyvb qKvj weqKvixi wbKU _K 10% nvi Drm Ki KZbi weavb Kiv nqQ| m Y ev AvswkK A_ c`vbKvj ev G A_ eKqv wnme c`kb KijI wbavwiZ nvi Drm Ki KZb chvR ne| Gi dj iwWI ev wUwf KZc KZK chvRK`i wbKU _K wmbgv, bvUK ev Kvb Abyvb qKvj c`q A_i Dci G KZb KiZ ne| Zgwbfve Ab Kvb KZc ev Kv vbx kYxi Ki`vZvMYI hw` Gic Abyvb q Ki, Zvnj Zv`iKI G nvi Ki KZb KiZ ne|
AwfbZv-Awfbx`i mvbx eve` c`q A_i Dci Ki KZbi weavb mskvab Kiv nqQ| mskvwaZ weavb Abyhvqx wmbgv, bvUK, wevcb ev iwWI I wUwfi Abyvb AskMnYKvix ew`i mvbx eve` c`q h Kvb AsKi Dci 10% nvi Drm Ki KZbi weavb Kiv nqQ| c ei weavb Abyhvqx 36 nvRvi UvKvi mvbx c`vbKvj Ki KZb chvR nZ| G msv@ wewa evwZj Kiv nqQ| mskvwaZ weavb Abyhvqx h Kvb AsK c`vbKvj G Ki KZb chvR ne| G weavbi dj wmbgv, bvUK ev iwWI I wUwfi Abyvb AskMnYKvix h Kvb ewK mvbx eve` A_i Dci Ki KZb chvR ne| dj AwfbZv-Awfbx, MvqK-MvwqKv, cwiPvjK, AwZw_ ev ev AskMnYKvix`i mvbx c`vbKvj ev c`vbKvixi wnmve weeiYxZ wWUKvj G A_i Dci Drm Ki KZb KiZ ne|
-
33
1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(X) Kwgkb, wWmKvDU ev wd Gi Dci Drm Ki KZbi
cwiwa ew [section 53E]t mskvwaZ weavb Abyhvqx h Kvb cY cwiekb ev wecYbKvj Kwgkb ev wd _K 7.5% nvii cwieZ 10% nvi Drm Ki KZb chvR ne| c ei weavb Abyhvqx Kej wbR^ Drcvw`Z cY cwiekb ev wecYbKvj cwiekK ev Kvb ewK Kwgkb ev wd `qvi G Drm Ki KZb KiZ nZ| eZgvb weavb Abyhvqx wbR^ cY Drcv`bi kZ cZvnvi Kiv nqQ| Gi gvag wbR^ ev Abi Drcvw`Z cY mn Avg`vbxKZ cY h Kvbfve cwiekb ev wecYbKvj c` Kwgkb ev wd _K Drm Ki KZb chvR ne|
1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(Y) wiqj GU ev fwg Dbqb eemvq wbqvwRZ`i wbKU _K Drm Ki KZbi nvi hwKxKiY
[section 53FF]t
wiqj GU Wfjcvi ev fwg Dbqb eemvq wbqvwRZ ew ev cwZvb KZK AvevwmK ev evwYwRK fve eenvii Dk wbgvbi wfwZ Drm Ki KZbi nvi wbaviY Kiv nqQ| mskvwaZ weavb Abyhvqx AvevwmK I AbvevwmK KvRi Rb eeZ evox ev dvU iwRkbKvj Drm Ki KZbi bZzb nvi wbaviY Kiv nqQ| GKB mv_ Drm Ki KZbi Rb mviv `kK y`wU kYxi cwieZ wZbwU kYxZ wef Ki Avjv`v Avjv`v Ki nvi wbaviY Kiv nqQ|
-
34
G GjvKvi wfwZ wbv nvi Drm Ki KZb chvR net
GjvKv AvevwmKi nvi (UvKv cwZ eMwgUvi)
AbvevwmKi nvi (UvKv cwZ eMwgUvi)
XvKvi jkvb, ebvbx, evwiaviv, gwZwSj I
w`jKzkv
2,000/- 8,000/
XvKvi avbgw, wWIGBPGm, gnvLvjx,
jvjgvwUqv, Div, emyiv, XvKv
KvUbgU, KviIqvbevRvi Ges PMvgi cuvPjvBk, Lyjkx, AvMvev` I bvwmivev`
1,800/- 6,000/-
Abvb GjvKv 800/- 2,000/-
Ze GKwU feb AvswkKfve AvevwmK nj h Ask AvevwmKfve eeZ, H Aski iwRkbKvj AvevwmK dvU/evoxi chvR nvi Ges Ab Aski AbvevwmK dvU/ mi chvR nvi Drm Ki AvivchvM ne| hgb jkvb GKwU 20 Zjv febi 5g Zjv ch@ gvKU ev `vKvb Ges evwK 15 Zjv AvevwmK dvU wnme wbwgZ| wiqj GU Wfjcvi G feb ev Gi Ask iwRkbKvj GB febi c_g 5 Zjv ch@ 8 nvRvi UvKv cwZ eM wgUvi AvqKi c`vb Kie Ges evwK 15 Zjv 2 nvRvi UvKv cwZ eM wgUvi nvi AvqKi c`vb Kie|
1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
(Z) Rwg/evox BZvw` m w weqKvj Drm Ki
KZbi cwiwa ewKiY [section 53H]t m w n@v@iKvj Drm Ki KZb msv@ weavb mskvab Kiv nqQ| mskvwaZ weavb Abyhvqx
-
35
m w iwRkbKvj Drm Ki KZbi nvi envj _vKjI m wi Ae vb msv@ cwiwa we@Z Kiv nqQ| bZzb weavb Abyhvqx-
XvKv, MvRxcyi, bvivqbM Rjvi Kwl-AKwl m w wbwekl n@v@iKvj Drm Ki KZbi AvIZvq Avbv nqQ;
GQvov, PMvg Dbqb KZc, Lyjbv Dbqb KZc, ivRkvnx Dbqb KZc, wmwU Kcvikb, cimfv Ges KvUbgU evWi AvIZvaxb GjvKvq Aew Z Kwl-AKwl wbwekl h Kvb m w n@v@iKvjI Drm Ki KZb chvR ne;
G GjvKvq Drm Ki KZbi nvi 2%;
Dci DwjwLZ GjvKvi evBi Aew Z h Kvb gji AKwl m w n@v@iKvj 1% nvi Drm Ki KZb chvR ne| Ze G GjvKvq Kvb Kwl m w n@v@Kvj Ki KZb chvR ne bv;
G msv@ wewa 17I wejvc Kiv nqQ; Ges
G weavbi mv_ mwZ iL gjabx m w wnme Aav`ki 2(15) avivqI cqvRbxq mskvabx Avbv nqQ| mskvwaZ weavbi dj XvKv, MvRxcyi, bvivqbM Rjv, PMvg Dbqb KZc, Lyjbv Dbqb KZc, ivRkvnx Dbqb KZc, Ab wmwU Kcvikb, cimfv Ges KvUbgU evWi GjvKvi ga Aew Z h Kvb Rwg ev evoxK gjabx m w wnme weePbv Kiv nqQ|
1 jv RyjvB, 2011 _K G nvi Drm Ki KZb chvR ne|
-
36
(_) Lvwj RvqMv ev cvU-gwkbvix fvovi Ki
KZbi cwiwa ew [section 53J]t mskvwaZ weavb Abyhvqx G avivi Aaxb A_ c`vbKvj ev mev MnxZvi wnme wWU Kivi mgq Drm Ki KZb chvR ne|
(`)) Drm Ki KZb msv@ 8g wkwWDj I G msv@
section 62A wejvct AvqKi Aav`ki 7g Aavq wewfb avivq Drm Ki KZbi weavb iqQ| wK Drm KZb msv@ Aav`ki GKB weavbmg n 8g wkwWDj cybivq msw AvKvi `qv wQj| 8g wkwWDj Ges G
msv@ section 62A evwZj Kiv nqQ| Ze 7g Aavq wewfb avivq Drm Ki KZbi weavb m wKZ msw weeiYx hv evwZjKZ 8g wkwWDj DwjwLZ wQj Zv nvjbvMv` Ki G cwici klvsk mshvRb Kiv nqQ|
7| gvbbxq cavbg x/ xKvi/g x/Dc`v/RvZxq msm` m`mMYi Avq cwiMYbv msv@t gvbbxq cavbg x, xKvi, WcywU xKvi, g x cwil`i m`mMY I g x c`ghv`vi Dc`v Ges gnvb RvZxq msm`i m`mMYi eZb-fvZvw`i Dci Kivivci welq `ywU GmAviI Rvwi Kiv nqQ| Gjv n Q;
Gm,Avi,I bs 226-AvBb-AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Rvwi Kiv nqQ| D cvcb Abyhvqx
GK A_ eQi cv gj eZb (basic salary) ev g
j mvbx (basic remuneration) K KihvM Avq wnme weewPZ ne|
Gm,Avi,I bs 225-AvBb/AvqKi/2011 ZvwiL: 4 RyjvB, 2011 Gi gvag Dciv ewMYi Avqi
-
37
Kigy myweav msv@ Gm,Avi,I bs 440-Gj/76 ZvwiL: 18 wWm^i, 1976 iwnZ Kiv nqQ|
Zuv`iK 2011-12 Kieli AvqKi wiUvb bZzb cvcb ewYZ cwZZ gvU Avq MYbv KiZ ne| A_vr 2010-11 A_ eQi cv gj eZb ev mvbxK gvU eZb Avq wnme wiUvb c`kb KiZ ne| Ze Abvb fvZvw` wnme cv A_ Zuvi cwim ` I `vq weeiYxZ m ` cwiewi Drm wnme weePbv Kiv hve|
8| cavb wePvicwZ Ges evsjv`k mywcg KvUi Avcxj wefvM I nvBKvU wefvMi wePviKMYi Avq cwiMYbv msv@t cavb wePvicwZ Ges evsjv`k mywcg KvUi Avcxj wefvM I nvBKvU wefvMi gvbbxq wePviKMYi eZb-fvZvw`i Dci Kivivci welq y`wU GmAviI Rvwi Kiv nqQ| Gjv n Q;
Gm,Avi,I bs 227-AvBb-AvqKi/2011, ZvwiL: 4 RyjvB, 2011 (cwiwk-9) Gi gvag gnvgvb mywcg KvUi Avcxj wefvM I nvBKvU wefvMi gvbbxq
wePviKMYi GK A_ eQi cv gj eZb (basic
salary) K KihvM Avq wnme weePbv Kivi weavb Kiv nqQ|
Gm,Avi,I bs 225-AvBb/AvqKi/2011 ZvwiL: 4 RyjvB, 2011 (cwiwk-7) Gi gvag Dciv ewMYi Avqi Kigy myweav msv@ Gm,Avi,I bs 440-Gj/76 ZvwiL: 18 wWm^i, 1976 iwnZ Kiv nqQ|
G cvcb Abyhvqx cavb wePvicwZ Ges evsjv`k mywcg KvUi Avcxj wefvM I nvBKvU wefvMi gvbbxq wePviKMYi GK A_ eQi cv aygv gj eZb Avq wnme weewPZ
-
38
ne| Ab mKj myweav I fvZvw` hgbt evbvm, evox fvov fvZv, wPwKrmv fvZv, hvZvqvZv fvZv, kvw@ webv`b fvZv BZvw` Kigy _vKe| G wewa-33 chvR ne bv|
2011-12 Kieli AvqKi wiUvb GK A_ eQi cv aygv gj eZb Avq wnme c`kb KiZ ne| Ze Abvb fvZvw` wnme cv A_ Zuvi cwim ` I `vq weeiYxZ m ` cwiewi Drm wnme weePbv Kiv hve|
9| miKvix KgKZv`i Avq MYbv I wiUvb `vwLj msv@t miKvix KgKZv/KgPvix`i eZb-fvZvw`i Dci Avq cwiMYbvi Rb bZzb cvcb Gm,Avi,I bs 228-AvBb-
AvqKi/2011, ZvwiL: 4 RyjvB, 2011 (cwiwk-10) Rvwi Kiv
nqQ| G cvcbi gvag GKRb miKvix KgKZv/ KgPvixi gj eZb KihvM Avq wnme weewPZ ne| Ab mKj myweav I fvZvw` hgbt evbvm, evox fvov fvZv, wPwKrmv fvZv, hvZvqvZv fvZv, kvw@ webv`b fvZv BZvw` Kigy _vKe| miKvix KgKZv/KgPvix`i eZb LvZ Avq wbicb chvq wewa-33 chvR ne bv|
2011-12 Kieli AvqKi wiUvb GK A_ eQi cv aygv gj eZb KihvM Avq wnme c`kb KiZ ne Ges m Abyhvqx c`q Kii cwigvY cwiMYbv KiZ ne| mvgwiK evwnbxZ KgiZ`i G weavb chvR ne| Ze miKvix KgKZv/KgPvix eZxZ Ab Kvb cwZvb KgiZ KgKZv/ KgPvixMY G myweav cvc neb bv| A_vr Zv`i AvqKi Aav`k ewYZ weavb Abyhvqx gvU Avq cwiMYbv KiZ ne|
10| c`q AwMg AvqKi cwikva e_Zvi mij my`
MYbvi wfw wnme c`q Kii 75% weePbv [section
73 mskvab]:
-
39
AvqKi Aav`ki section 73(3) mskvab Kiv nqQ| G avivi weavb Abyhvqx mij my` MYbvi c`q AwMg AvqKi cwikvai wfw wnme c`q Kii 75% weewPZ nq| G welqwU m K A Zv ` ixKiYi j G mskvabxwU Avbqb Kiv nqQ|
11| mKj GbwRI`i AvqKi wiUvb `vwLj evaZvgjK
msv@ weavb [mskvab [section 75]: AvqKi Aav`ki 75 aviv mskvab Ki GbwRI welqK eyivZ wbewZ mKj GbwRIi AvqKi wiUvb `vwLj evaZv gjK Kiv nqQ|
12| Drm Ki KZb msv@ gvwmK wiUvb ceZb [section
75A]:
AvqKi Aav`ki 7g Aavq ewYZ wewfb LvZ Drm Ki KZb ev msMni `vwqZ iqQ wewfb KZci Dci| G KZb msv@ Z_ cgvbvw`mn GKwU weeiYx Rgv `qvi Rb GKwU gvwmK wiUvb `vwLji ee v ceZb Kiv nqQ Ges
GRb Aav`k bZzb section 75A mshvRb Kiv nqQ| G Dk GKwU wiUvb dig cYqb Kiv nqQ hv AvqKi wewa
24A G DwjwLZ nqQ| aygv Kv vbx Ki`vZvMY 3 gvm A@i A@i G wiUvb `vwLj Kie| miKvix KZc, cvewjK wekwe`vjq ev Gic KZcK ev Kvb ewKI Drm Ki KZb msv@ G wiUvb `vwLji cqvRb ne bv| Kv vbx h mvKj ev KZci wbKU AvqKi wiUvb `vwLj Ki ev hLvb Zvi Ki wbaviY nq, mB mvKj ev KZci wbKU G Drm Ki KZb msv@ wiUvb `vwLj KiZ ne| h Kvb AsKi Drm Ki KZb Kiv nj G avivi AvIZvq wiUvb `vwLji evaevaKZv _vKe| G msv@ weavbi mvi-msc wbP `qv njt
-
40
Avei, Rvbyqvix, Gwcj I RyjvB gvmi 15 ZvwiLi ga mswk gqv`i wiUvb `vwLj KiZ ne;
Ki`vZvi Ave`b mvc Dc Ki Kwgkbvi mev P 15 w`b ch@ G wiUvb `vwLji mgqmxgv ew KiZ cvie;
wewa viv wbavwiZ wiUvb c iY Ki `vwLj I Z_-cgvbvw` Dc vcb KiZ ne;
g L KgKZv KZK wiUvbwU v^wiZ I cwZcvw`Z nZ ne;
wiUvbi mv_ Drm Ki KZb msv@ GKwU weeiYx Ges mswk URvix Pvjvb ev cgU AWvii Kwc mshy KiZ ne;
wbavwiZ mgqi ga G wiUvb `vwLj Kiv bv nj section
124 Abyhvqx Rwigvbv Kiv hve gg weavb Kiv nqQ;
G wiUvb Drm Ki KZbi Kvb AmwZ cwijwZ
nj cqvRb section 117A Abyhvqx ee v MnY Kiv hve; Ges
GwU 2011-12 A_ eQii ev ZrcieZxZ Drm Ki KZbi chvR ne| A_vr RyjvB _K mi^, 2011 mgq h Ki KZb ne Zvi Dci c_g wiUvb 15 Avei, 2011 ZvwiLi ga mswk Dc Ki Kwgkbvii wbKU `vwLj KiZ ne|
13| wbw` Avw_K jb`bi Dci Annual Information
Return" `vwLji weavb ceZb [section 75B] : AvqKi Aav`k bZzb G aviv mshvRbi gvag wKQy wbw` Avw_K jb`bi Dci G wiUvb `vwLji weavb ceZb Kiv
-
41
nqQ| miKvi cvcb Rvwii gvag Kv`i Rb G wiUvb chvR ne Zv wVK KiZ cvie| Ki`vZv ev Ki`vZv mgwi Rb G wiUvb `vwLj gZ chvR ne| Gi dj-
h KZc Kvb WKzgUm ev cgvbvw` wbeb Ki; ev
hv`i KvQ Kvb wnmve weeiYx msiwZ _vK Zv`i G wiUvb `vwLji cqvRb ne| hLvb G wbw` Avw_K jb`b msMwVZ nq _vK, m KZcK G Avw_K jb`bi Dci miKvi wiUvb `vwLji Rb ejZ cvie| G wiUvbwU-
RvZxq ivR^ evWi wbKU ev evW KZK wbavwiZ KZci wbKU Rgv w`Z ne; Ges
Rgv `qvi dig, cwZ ev mgq cieZxZ evW wewa viv wbaviY Kie|
14| AvqKi wiUvb MnY I cvw x^Kvi c c`vbi wbw `
KZcK gZv c`vbi weavb ceZb [section 75C]:
AvqKi wiUvb MnY Ges Gi cvw x^Kvi c c`vbi gZv ivR^ evW KZK wbw`KZ KZc cvjb Kii weavb mshvRb Kiv nqQ| Ze Dc Ki Kwgkbvii we`gvb gZv AcwiewZ iqQ weavq ZvivI AvqKi wiUvb MnY I cvw x^Kvi c c`vb KiZ cvieb| AvqKi gjv ev AbjvBb AvqKi wiUvb MnY I cvw x^Kvi c c`vbi myweav_ G weavb Kiv nqQ| AvqKi Aav`ki aviv 75, 77, 78, 89(2), 91(3) I 93(1) avivq c` wiUvb G KZc MnY I cvw x^Kvi
c c`vb KiZ cvie| G KZc Kvb Ki wbaviY Av`k cYqb KiZ cvie bv|
GKB mv_ Gic KZc Ki`vZv mbvKiY msLv (wUAvBGb) Gi Ave`b MnY I wUAvBGb Bmy KZ
-
42
cvie| G msv@ wewa mskvab Kiv nqQ| Ze RvZxq ivR^ evW cieZxZ Gic KZc mywbw` Kie|
-
43
15| BjKUwbK cwZZ wiUvb `vwLj Ges 20% Avq ew Ki meRbxb w^baviYx cwZZ `vwLjKZ wiUvY kZ mvc
wbixvi AvIZvi evBi ivLvi weavb [section 82BB mskvab]:
(K) AvqKi Aav`ki section 82BB Gi sub-section
(1) mskvabi gvag wbv weavb ceZb Kiv nqQt (A) meRbxb w^baviYx cwZZ `vwLjKZ wiUvb
wbixv Kivi welqwU AwaKZi Kivi j
sub-section (3) Gi mv_ m wKZ Kiv nqQ;
(Av) Ki`vZvMY chvR BjKUwbK cwZZ ev cPwjZ mvaviY cwZZ AvqKi wiUvb `vwLj KiZ cvieb gg weavb mshvRb Kiv nqQ| GKB mv_ Dc Ki Kwgkbvi KZK BjKUwbK cwZZ `vwLjKZ wiUvbi cvw x^KvicI BjKUwbK cwZZ Ki`vZvK w`Z cvieb gg weavb Kiv nqQ|
(L) AvqKi Aav`ki section 82BB Gi sub-section
(3) mskvabi gvag wbv weavb ceZb Kiv nqQt (A) meRbxb w^baviYx cwZZ `vwLjKZ wiUvb Avq
Mvcb Kiv ev Ki duvwK `qv nj Aav`ki 93 avivq ee v MnY Kiv msv@ weavbwU AwaKZi Kiv nqQ| A_vr meRbxb w^baviYx cwZZ `vwLjKZ wiUvb Avq Mvcbi Z_ D`&NvwUZ nj c ei bvq Aav`ki 93 avivq eev MnY Kiv hve|
-
44
wiUvb wbixvi bZzb kZt
(Av) meRbxb w^baviYx cwZZ `vwLjKZ AvqKi wiUvb wbixvi Rb bZzb weavb Kiv nqQ| G weavb Abyhvqx 20% Avq ew Ki wiUvb `vwLj Kiv nj KwZcq kZ mvc G wiUvbK wbixv Kiv hve bv| Ze wbv welqwj wiUvb cwZdwjZ nj DwjwLZ Avq ew mI wbixvi AvIZvq coet
Kigy Avq c`kb Kiv nj (wewa 33 Gi Aaxb Ki AevnwZcv Avq eZxZ);
`vb MnY _vKj;
evsK ev Avw_K cwZvb wfb Ab Kvb Drm _K FY MnY _vKj; ev
m ` cwiew I cvwievwiK eq Avq viv AveZ bv _vKj|
GQvov, wbixvi AvIZvq bv cojI Kvb wiUvb Avq Mvcb Kiv nj, Ki duvwK `qv nj ev mg Aavq Abyhvqx Drm Ki KZbi `vwqZ cvjb bv Kivi welqwU cgvwbZ nj mswk Kieli wiUvbi Aav`ki 93/120 aviv Abyhvqx eev MnY Kiv hve|
16| Pov@ Ki`vq msv@ weavbi msvi [section 82C mskvab]:
AvqKi Aav`ki section 82C m Yfve cwZ vcb Kiv nqQ Ges Ki`vZvi Pov@ Avq cwiMYbvi bZzb weavb mwbek Kiv nqQ| G weavbi dj AvqKi Aav`ki 7g Aavq Abyhvqx wbw ` LvZ KwZZ/msMnxZ Kii wecixZ mswk Ki eQii Ki nvi Abyhvqx Avq cwiMYbv Kiv ne Ges wKQy kZ mvc GwU Pov@ Ki`vq wnme weewPZ ne| bZzb weavbi dj AvqKi Aav`ki
-
45
30 avivq ewYZ Drm Ki KZbi `vwqZ mswk Ki`vZvK cwicvjb KiZ ne, KwZZ ev msMnxZ Kii wecixZ wbiwcZ Avqi AwZwi Avq c`kb Kiv ev wbiwcZ nj AwZwi Avqi Dci Kivivc Kivi weavb Kiv nqQ| G weavbi mvi msc wbP `qv njvt
(K) sub-section (1) t wbw` LvZi wecixZ Aav`ki mg Aavq Abyhvqx Drm KwZZ ev msMnxZ KiK kZ mvc Pov@ Ki`vq wnme weePbv Kiv nqQ|
Ze GKB avivi sub-sections (3), (4) (5), (6),
(7), (8) Ges (9) AbymiYi kZ h LvZ _K Ki KZb Kiv nqQ mB LvZi Pov@ Ki`vq weePbvi welqwU DjL Kiv nqQ|
(L) Pzov@ Ki`vqi LvZt [sub-section (2)] Kvb& Kvb& LvZi Drm Ki KZbK Pov@ Ki`vq wnme weePbv Kiv ne Zv mywbw` Kiv nqQ|
(M) widvi mv_ mg^qhvM bqt [sub-section (3)] KwZZ ev msMnxZ AvqKi c eeZx eQi ev eQimgni m widvi (hw` _vK) mv_ mg^qhvM ne bv|
(N) KwZZ Kii wfwZ Avqt [sub-section (4)] KwZZ ev msMnxZ AvqKii wfwZ gvU Avq wbiwcZ ne| h cwigvY A_ KZb ev msMnxZ nqQ, Zvi wecixZ mswk Ki eQii A_ Aav`k DwjwLZ Zdwmji Ki nvi cqvM Ki gvU Avq wbiwcZ ne| G m K D`vniY wbP `qv njvt (1) 2011-12 Kiel GKRb ewi wbv Avq I KwZZ Ki
iqQt
evox fvovi Avq 2,50,000/-
eemvqi Abvb Drmi Avq 2,05,000/-
Avg`vbxi wecixZ KwZZ Ki 50,000/-
-
46
GB Ki`vZvi gvU Avq wKfve wbiwcZ ne Zv wbP `Lvbv njvt Avg`vbxi wecixZ KwZZ Ki Pov@ Ki`vq wnme weeP| dj Avq wbicbi c_g Pov@ Ki`vq ewnfZ Aski Avq wbicb KiZ ne| G Ki`vZvi Pov@ Ki`vq ewnfZ Avq n Q
evox fvovi Avq 2,50,000/-
eemvqi Abvb Drmi Avq 2,05,000/- gvU Avq Uvt 4,55,000/-
c`q Kii cwigvY ne- (4,55,000 - 180,000) 275,000 UvKvi 10% nvi 27,500/- UvKv|
Pov@ Ki`vq mswk Avq ne- cieZx Avqi @i (3,00,000 - 275,000) 25,000 UvKvi Dci 10% nvi 2,500/-; cieZx (50,000-2,500) 47,500 UvKv Ki ne 15% nvi 316,667/- UvKv Avqi Dci; Pov@ Ki`vq mswk LvZi Avq ne- Uvt
341,667/-
Ki`vZvi gvU Avq ne- Uvt 4,55,000/ + 3,41,667/- = 796,667/- Ges bxU c`q Kii cwigvY ne Uvt 27,500/-
(2) 2011-12 Kiel GKRb ewi wbv Avq I KwZZ Ki iqQt
evox fvovi Avq 80,000/-
Avg`vbxi wecixZ KwZZ Ki 50,000/-
GB Ki`vZvi gvU Avq wKfve wbiwcZ ne Zv wbP `Lvbv njvt Avg`vbxi wecixZ KwZZ Ki Pov@ Ki`vq wnme weeP| dj Avq wbicbi c_g Pov@ Ki`vq ewnfZ Aski Avq wbicb KiZ ne| G Ki`vZvi Pov@ Ki`vq ewnfZ Avq n Q-
evox fvovi Avq 85,000/-
Pov@ Ki`vq mswk Avq ne-
-
47
Kigy Avqi mxgv (1,80,000-85,000) 95,000/- UvKv cieZx Ki 30,000/- ne hLb Avq 3,00,000/- UvKv cieZx Ki 20,000/-ne hLb Avq 1,33,333/- UvKv Pov@ Ki`vq mswk Avq 5,28,333/- UvKv
Ki`vZvi gvU Avq ne Uvt 85,000/- + 5,28,333/- = 6,13,333/- Ges Kvb Ki c`q ne bv|
(3) 2011-12 Kiel GKRb ewi wbv Avq I KwZZ Ki iqQt
eZb Avq 2,50,000/-
3-gvm A@i mqci my` 80,000/-
Rwg weq `wjj gj Abyhvqx 20,00,000/-
Ges Drm KwZZ Kii cwigvY 40,000/-
GB Ki`vZvi gvU Avq wKfve wbiwcZ ne Zv wbP `Lvbv njvt Rwg weqi wecixZ KwZZ Ki Pov@ Ki`vq wnme weeP| dj Avq wbicbi c_g Pov@ Ki`vq ewnfZ Aski Avq wbicb KiZ ne| G Ki`vZvi Pov@ Ki`vq ewnfZ Avq n Q
eZb Avq Uvt 2,50,000/-
mqci my` Uvt 80,000/-
mqci my` _K KZb Uvt 8,000/-
Pov@ Ki`vq ewnfZ Avq ne- Uvt 3,30,000/-
c`q Kii cwigvY ne- Kigy Avqi mxgv ev` w`q (3,30,000/ - 1,80,000) 1,50,000/ Gi Dci 10% nvi Ki ne 15,000/- UvKv cieZx Ki 15,000/- ne hLb Avq 1,50,000/- UvKv cieZx Ki (40,000-15,000) 25,000/- ne hLb Avq 1,66,667/ UvKv
Pov@ Ki`vq mswk Avq 3,16,667/- UvKv
-
48
Ki`vZvi gvU Avq ne Uvt 3,30,000/- + 3,16,667/-= 6,46,667/- Ges bxU c`q Kii cwigvY ne (15,000-8,000) 7,000/- UvKv|
Ki`vZvi Rwg weq _K Avq iqQ weavq gvU Avqi mv_ Pov@ Ki`vq wnme weewPZ ne Uvt 3,16,667/- Ges GwU gvU Avqi mv_ weewPZ ne| Rwg weq _K cv Avqi cwigvY mywbw` weavq G `wjj g ji AwZwi AsK (20,00,000- 316,667) 16,83,333/- UvKvi Rb Kvb AwZwi Ki c`q ne bv Ges GB AsK m ` cwiewi Drm wnme weeP ne|
(O) jvKmvbi mv_ mg^qhvM bqt [sub-section (5)] Pov@ Ki`vq wnme weeP Avqi mv_ mswk Kiel Abvb LvZi wbiwcZ jvKmvbi mv_I (hw` _vK) mg^q ne bv gg ejv nqQ| GQvov, G eQii Avqi mv_ c eeZx Ab Kvb eQii GKB Drmi jvKmvb (hw` _vK) Gi mv_I mg^q ne bv|
(P) AwZwi Avqi Dci Kit [sub-section (6)] Drm KwZZ ev msMnxZ Kii wecixZ wbiwcZ Avqi Pq ekx Avq AvqKi wiUvb c`wkZ nj ev wbiwcZ nj AwZwi Avqi Dci chvR nvi Ki c`q ne| 2011-12 Kiel GKRb Ki`vZvi wbv Avq I Ki KZb iqQt
evox fvovi Avq 2,50,000/-
eemvqi Abvb Drmi Avq 2,05,000/-
kqvi evKvii Kwgkb eve` KwZZ Ki 50,000/-
kqvi evKvii Kwgkb _K c`wkZ Avqi cwigvY 10,00,000/-
-
49
GB Ki`vZvi gvU Avq wKfve wbiwcZ ne Zv wbP `Lvbv njvt kqvi evKvii Kwgkb eve` KwZZ Ki Pov@ Ki`vq wnme weeP| dj Avq wbicbi c_g Pov@ Ki`vq ewnfZ Aski Avq wbicb KiZ ne| G Ki`vZvi Pov@ Ki`vq ewnfZ Avq n Q Uvt 4,55,000/-
c`q Kii cwigvY ne- (4,55,000- 180,000) 275,000 Gi 10% nvi 27,500 UvKv|
Pov@ Ki`vq mswk Avq ne- cieZx Avqi @ii Rb 10% nvi 2,500 UvKv Ki ne hLb Avq (3,00,000- 275,000) 25,000 UvKv cieZx (50,000-2,500) 47,500 UvKv Ki
ne 15% nvi hLb Avq 316,667/- Pov@ Ki`vq mswk LvZi Avq Uvt
341,667/-
wK@ kqvi Kwgkb _K Avq c`wkZ 10,00,000/- UvKv| G AwZwi Avq c`wkZ nqQ (10,00,000- 341,667) Uvt 6,58,333/-| dj AwZwi Avqi (Uvt 6,58,333/-) Dci mvaviY nvi AvqKi chvR ne|
(Q) 30 avivi `vwqZ cwicvjbt [sub-section (7)] Drm KwZZ ev msMnxZ Kii wecixZ Avq Pov@ Ki`vq weewPZ njI Aav`ki 30 avivq AMvnKZ LiP Ki`vZvi Avq wnme weeP Ges GwUi Dci chvR nvi Ki AvivwcZ nq| Pov@ Ki`vq mswk Avqi I Ki`vZvK 30 avivq ewYZ `vwqZ cwicvjb bv Kij mswk LiP ev eq Ki`vZvi Pov@ Ki`vq mswk Avqi mv_ hvM ne Ges Ki AvivwcZ ne|
-
50
(R) AwZwi Avqi Dci Kii nvit [sub-section (8)] Pov@ Ki`vq mswk LvZi Avqi AwZwi Avq Ges 30 avivq AMnYhvM eq/LiP Ki`vZvi gvU Avqi mv_ hvM nq mvaviY nvi Kivivci welqwU ejv nqQ| G AwZwi Avq I 30 avivq gvU Avqi mv_ hy nIqv Avq Pov@ Ki`vq wnme wbiwcZ Avqi AwZwi Avq wnme weePbv KiZ ne Ges Pzov@ Ki`vqi Avqi mxgv AwZgi cieZx Avqi mxgvi chvR nvi Ki AvivwcZ ne| (1) 2011-12 Kiel GKRb Ki`vZvi wbv Avq I Ki KZb
iqQt
evox fvovi Avq 2,50,000/-
eemvqi Abvb Drmi Avq 2,05,000/-
kqvi evKvii Kwgkb eve` KwZZ Ki 50,000/-
kqvi evKvii Kwgkb _K c`wkZ Avqi cwigvY 10,00,000/-
30 avivq gvU Avqi mv_ hvM nqQ 50,000/-
GB Ki`vZvi gvU Avq wKfve wbiwcZ ne Ges c`q Ki Kgb ne Zv wbP `Lvbv njvt
gvU Avq ne wbic:
evox fvovi Avq 2,50,000/-
eemv LvZi Avq: Abvb Drmi Avq 2,05,000/- 82wm avivq Avq 341,667/-
AwZwi Avq 6,58,333/-
30 avivq wbiwcZ 50,000/- 12,55,000/- gvU Avq Uvt 15,05,000/-
c`q Kii cwigvY ne:- evox fvov I eemvqi (Pov@ Ki`vq ewnfZ Avq (250,000+ 205,000) 4,50,000/- UvKv Gi Dci c`q Kii cwigvY 27,500/- UvKv
-
51
82wm avivi Avq 3,41,667/- UvKv
Gi Dci KwZZ Kii cwigvY 50,000/- UvKv;
AwZwi I 30 avivi Avq (6,58,333 +50,000) 7,08,333/- UvKv
-
52
Gi Dci c`q Kii cwigvY ne - evox fvov 2,50,000 + Pov@ Ki`vq ewnfZ eemvq Avq 2,05,000 + Pzov@ Ki`vq Avq 3,41,667 megvU 7,96,667 Gi cieZx Avqi @i (8,80,000-7,96,667) 83,333 Gi
Dci 15% nvi 12,500/- cieZx Avqi @ii 3,00,000 UvKvi Dci 20% nvi Ki 60,000/- cieZx Avqi @ii (7,08,333-3,00,000-83,333) 325,000 UvKvi Dci 25% nvi Ki 81,250/- AwZwi Avq I 30 avivi Avqi c`q Kii cwigvY ne Uvt 1,53,750/-
Ki`vZvi 2011-12 Kiel c`q Kii cwigvY ne 27,500+ 1,53,750= 1,81,250/- UvKv| Pov@ Ki`vq wnme weewPZ KwZZ Kii evBi G Ki c`q ne|
(2) wiqj GU eemvq wbqvwRZ GKwU Kv vbxi 2011-12 Kiel wbic Avq c`kb Kiv nqQ, h_v:-
dvU iwRkb _K 82wm avivq c`wkZ Avq 25,00,000/-
Drm KwZZ Ki 9,37,500
Abvb Drmi Avq 5,00,000/-
wiqj GU eemvqi wbiwcZ Avq 50,00,000/-
30 avivi Avq 20,00,000/- gvU Avq wbiwcZ 75,00,000/- c`q Kii cwigvY ne- (75,00,000- 25,00,000) 50,00,000 Gi
Dci 37.5% nvi Uvt 18,75,000/-
(S) mviPvRt [sub-section (9)] Pov@ Ki`vq msv@ Kii cvkvcvwk chvR mviPvR AvivwcZ ne| A_ AvBb, 2011 Gi gvag ew Ki`vZv`i 2 KvwU UvKvi AwaK m `i AwaKvix`i mviPvR Avivci welqwU DjL Kiv nqQ| dj ew
-
53
Ki`vZv`i G avivq Avq _vKjI Ab Kvb Ki c`q bv njI chvR Avqi Dci c`q Kii 10% nvi mviPvR AvivwcZ ne| GQvov, Abvb mviPvR hw` fwelZ AvivwcZ nq Zvnj G avivq Avqi AvivwcZ ne| mviPvRi cwigvY Kgb ne Zvi GKwU D`vniY wbP `qv njvt GKRb Ki`vZvi 2011-12 Kiel wbic Z_ c`kb KiQ:
evox fvovi Avq 80,000/-
Avg`vbxi wecixZ KwZZ Ki 50,000/-
m ` weeiYxZ c`wkZ bxU m `i cwigvY 2,10,00,000/-
Dciv (N)(2) Abyhvqx Ki`vZvi gvU Avq wbiwcZ ne 6,13,333/- Ges Avg`vbxi wecixZ cwikvwaZ Kii cwigvY 50,000/- UvKv| hnZz Ki`vZvi bxU m ` c`wkZ nqQ 2,10,00,000/-, dj Ki`vZvK mviPvR eve` 50,000/- UvKvi 10% nvi 5,000/- UvKv cwikva KiZ ne|
17| Abymvb I R Kivi KvR miKvii evBii wewfb ckvRxex`i mnvqZ bqv Ges Kw DUvi msiwZ Z_-
cgvYvw` R Kivi gZv [section 117 mskvab]:
(K) AvqKi Aav`ki section 117 Gi sub-section
(2) G bZzb clause mskvabi gvag Kw DUvi ev BjKUwbK wmg msiwZ Z_, wP ev Kvb BbcyUi Kwc bqv, cqvRb cvmIqvW f G Z_-cgvYvw` bqvi gZv `qv nqQ| GQvov cqvRb Ki`vZvi G msv@ Z_-cgvbvw`, wnmve weeiYx, wP ev BbcyU Ki`vZvi cvb emB weklY Kiv hve|
-
54
(L) sub-section (3) G mskvabi gvag miKvii h Kvb KgKZvi cvkvcvwk miKvii evBii wekl`i mnqvwMZv bqvi we`vb hy Kiv nqQ| Gi dj G avivi Kvh m v`bi h Kvb chvq miKvii evBii hgb eyqU, XvKv wekwe`vjq ev cvBfU mii wewfb Awf ckvRxex`i mnhvwMZv Pq AvqKi KZc wiKzBwRkb w`Z cvie| wiKzBwRkb cvwi ci H ckvRxexi `vwqZ ne AvqKi KZcK GB avivi AvIZvq mKj cKvi mnhvwMZv Kiv|
18| weK weiva wb w msv@ (bZzb Chapter
XVIIIB mshvRb)t
AvqKi gvgjv wb wi Alternative Dispute
Resolution (ADR) Gi eev ceZb Kiv nqQ| Dc Ki Kwgkbvi KZK wbiwcZ Kiv`ki wei ev cwi`kx KgKZvi 120 avivi Av`ki wei I G cwZZ wb w Kiv hve| Ki`vZv KZK c`wkZ Avqi ekx Avq AvqKi KZc KZK wbiwcZ nj Gi wei Ki`vZv bZzb cewZZ G ee vq wb wi Rb hZ cvie| GQvov, AvqKi wefvMi Avcxj KZc, Ki AvcxjvZ UvBeybvj, nvBKvU wefvM I mycxg KvUi Avcxj wefvM wb wi Acvq iqQ Ggb gvgjvI GwWAvi wb wi Rb hZ cvie| GwWAvi KLb _K Pvjy ne, dvwmwjUUii wbqvM cwZ Ges dvwmwjUUii hvMZv RvZxq ivR^ evW KZK cvcb Rvixi gvag cieZxZ wbaviY Kiv ne| G weavbi wekl ewkmg n wbP `qv njvt
bZzb I cyivZb weiva wb wi eev;
GwU ne weK ee v Ges cvBjU wfwZ wKQy wbw` GwU chvR ne;
-
55
Ki wefvM Ges Ki`vZvi ga ADR facilitator wnme KvR Kie;
weiva wb wi mgSvZv nj facilitator, Ki`vZv Ges Ki Kwgkbvii cwZwbwa G PzwZ v^i Kieb;
ADR Gi mgSvZvi Rb mev P 90 w`b cvc ne;
AvswkKfve wb w nj ev Kvbic wb w bv nj Ki`vZv cybivq Avcxj KiZ cvieb;
Awb b weivai ADR Gi Rb h mgq eq ne Zv Avcxj `vqii mgqmxgvi ewnfyZ wnme MY ne;
AvcxjvZ KZc, Ki AvcxjvZ UvBeybvj, nvBKvU Ges mywcg KvUi Avcxj wefvM cws iqQ Ggb
gvgjvI ADR G wb wi Rb Ave`b KiZ cvie Ges
RvZxq ivR^ evW G ADR Gi KgcwZ cwiexY Kie|
19| Ki AvcxjvZ UvBeybvj Avcxj `vqii 10% nvi Ki cwikva Ges cqvRb Ki Kwgkbvii wbKU _K
waiver MnYi eev [section 124 mskvab ]: Ki AvcxjvZ UvBeybvj Avcxj `vqii Avcxj `vqii c ekZ wnme Ki cwikvai nvi mskvab Kiv nqQ| eZgvb 5% nvii cwieZ 10% nvi Ki cwikva KiZ ne| Ki`vZv KZK `vwLjKZ wiUvb c`wkZ Avqi Dci 74 avivq cwikvahvM Ki Ges Avcxj KZc KZK Av`ki cwZ wbiwcZ Avqi cv_Ki Dci 10% nvi Ki cwikva Kij UvBeybvj Avcxj `vqi Kiv hve|
-
56
Ki`vZv wiUvb `vwLji ci cieZxZ mswk Kieli Rb Kvb AvqKi c`vb KijI mwU c`q 10% Kii mv_ mg^qhvM ne| Ze G Ki cwikva e_ nj Ki`vZv
cqvRb mswk Ki Kwgkbvii wbKU waiver Gi Rb Ave`b KiZ cvieb Ges Ki Kwgkbvi G msv@ Ave`b weePbv KiZ cvieb| G weavb 2011-12 Ki eQi _K chvR ne|
20| nvBKvU idvi `vqii Ki cwikvai kZ
mskvab [section 160] : gnvgvb nvBKvU idvi gvgjv `vqii Ki cwikva msv@ kZ mskvab Kiv nqQ| mskvwaZ weavb Abyhvqx wbv nvi Ki cwikvai kZ Avivc Kiv nqQ- (K) UvBeybvji Av`ki cwZ wbiwcZ Avqi Dci
c`q Ki Ges Ki`vZvi wiUvb c`wkZ Avqi Dci chvR Kii cv_K 10 j UvKv ch@ nj cv_Ki Dci 25% nvi Ki c`vb KiZ ne| hgb- UvBeybvji Av`k Kvb Kv vbxi Avq wbiwcZ nqQ 50 j UvKv Ges chvR Kii cwigvY 37.5% nvi 18.75 j UvKv| Ki`vZv wiUvb 25 j Avq c`kb Ki Ki c`vb Kib 9,37,500/- UvKv| dj cv_K `vovq (18,75,000-9,37,500) 9,37,500/- UvKv| G
nvBKvU idvi gvgjv `vqi KiZ nj Ki`vZvK 9,37,500 Gi 25% nvi Uvt 2,34,375/- Ki cwikva KiZ ne|
(L) UvBeybvj Av`ki cwZ wbiwcZ Avqi Dci c`q Ki Ges Ki`vZvi wiUvb c`wkZ Avqi Dci chvR Kii cv_K 10 j UvKvi AwaK nj cv_Ki Dci 50% nvi Ki c`vb KiZ ne| hgb-
-
57
UvBeybvji Av`k Kvb Kv vbxi Avq wbiwcZ nqQ 50 j UvKv Ges chvR Kii cwigvY 37.5% nvi 18.75 j UvKv| Ki`vZv wiUvb 15 j Avq c`kb Ki Ki c`vb Kib 5,62,500/- UvKv| dj cv_K `vovq (18,75,000-5,62,500) 13,12,500/-
UvKv| G nvBKvU idvi gvgjv `vqi KiZ nj Ki`vZvK 13,12,500/- Gi 50% nvi Uvt 6,56,250/- Ki cwikva KiZ ne|
G weavb 2011-12 Ki eQi _K chvR ne|
21| AvqKi KZc KZK PvwnZ Z_ c`vb e_Zvi Rb
prosecution Gi weavb ceZb [section 164]] :
AvqKi KZc Aav`ki 113 avivq wewfb KZci wbKU Z_ PvBZ cvib| G Z_ bv w`j hvi KvQ Z_ PvIqv
nqQ, Zvi wei prosecution Gi ee v MnY Kiv
hve| 164 avivq ewYZ ` ev Avw_K ` G chvR ne|
22| AvqKi KZci `vwqZ cvjb evav `qvi
evav`vbKvixi prosecution Gi weavb ceZb [section
165B]] :
AvqKi Aav`k, 1984 Gi AvIZvq AvqKi KZc `vwqZ cvjb Ki _vKb| G `vwqZ cvjb Kivi cwZeKZv mw Kiv nj cwZeKZv mwKvixi wei G avivi AvIZvq
prosecution Gi eev MnY Kiv hve| cwZeKZv mwKvixi mev P 1 eQi Rj ev Avw_K ` ev Dfq `i weavb Kiv nqQ|
-
58
23| wUAvBGb mb`i cvkvcvwk AvqKi wiUvb cvw x^Kvi c
weePbvi weavb [section 184A]] : AvqKi Aav`k KwZcq Ki`vZv mbvKiY b^i (wUAvBGb) mb` `vwLji cqvRbxqZv iqQ| bZzb weavbi dj wbavwiZ GmKj wUAvBGb mb`i cvkvcvwk mekl Kieli AvqKi wiUvb `vwLji cZqbcI `vwLj Kiv hve| G cvw x^Kvi c `vwLji gvag AvBbMZ evaevaKZv ciY Kiv hve| Ze G mekl Kieli wiUvb `vwLji cvw x^Kvi c `vwLj KiZ ne| cyivbv Kieli cvw x^Kvic `vwLj Kij G `vwqZ cvjb Kiv hve bv| hgb-
RyjvB, 2011 gvm Kvb Ki`vZv G avivq wbw ` KvR KiZ PvBj wUAvBGb mb`I w`Z cvieb A_ev ZuvK mekl Kiel A_vr 2010-2011 Kieli wiUvb `vwLji cvw x^Kvi c `vwLj KiZ ne|
24| wUAvBGb MnY I cY: wbeb welqK weavb mskvab
[section 184B]]:
wUAvBGb MnY msv@ weavb wbicfve mskvab Kiv nqQt
cZK Ki`vZvi GKwU wUAvBGb _vKe| GQvov KD wbw` dig Ave`b Kij G wUAvBGb `qv ne;
AvqKi KZc cqvRb Ave`bc QvovI wUAvBGb c`vb KiZ cvieb| Ze kZ n Q, Ki`vZvi KihvM Avq _vKZ ne Ges wUAvBGb msv@ Ave`b Kivi c e Bmy KiZ ne| G weavbi dj Rixc Kvhgmn Gic Ki`vZvi Ave`b QvovB wUAvBGb Bmy Kiv hve| G j wewa mskvab Kiv nqQ;
-
59
wUAvBGb MnYi Rb GK nvRvi UvKv AvqKi bqvi weavb cZvnvi Kiv nqQ| dj AvqKi QvovB wUAvBGb Bmy Kiv hve;
Av`ki gvag ivR^ evW cyivZb Ki`vZv`iK cYt wbebi Rb ejZ cvie| G cqvRbxq Z_ I cgvYvw` PvIqv hve; Ges
AbjvBbi gvag wUAvBGb Ave`b MnY I c`vb wbwZ Kivi j RvZxq ivR^ evW KZK wbw` Kvb KZc G wUAvBGb Bmy KiZ cvie| Ze Dc Ki Kwgkbvii wUAvBGb Bmy Kivi we`gvb gZv envj
_vKe| G AvjvK wewa 64B mskvab Kiv nqQ|
25| Abvb Aav`ki Dci AvqKi Aav`ki kZ c`vb
[section 184F]:
AvqKi Aav`k bZzb section 184F mshvRbi gvag wKQy Abvb Aav`ki Dci AvqKi Aav`ki cvavb `qv nqQ| Ki`vZv`i Avq, Ki wbaviY ev Ki nZ AevnwZ `qv msv@ welq `ki Ab Kvb Aav`k hv wKQyB _vKzK bv Kb, G AvqKi Aav`ki weavb cvavb cve| DwjwLZ welq AvqKi Aav`ki Aaxb MnxZ eevI Abvb Aav`ki Dci cvavb cve| Gi dj Kvb Ki`vZvi Avq ev Avq _K Ki c`vb msv@ Kvb AevnwZ Ab Kvb Aav`k `qv hve bv|
26| AvqKi Aav`ki Sixth Schedule Gi Part-A I
Part-B Gi mskvab:
(1) AvqKi Aav`ki Sixth Schedule Gi Part-A Gi-
(K) Paragraph 1 Gi sub-paragraph (2) Gi
clause (b) mskvab Kiv nqQ| Gi gvag
-
60
agxq ev `vZe cwZvb KZK cv Puv`v ev Znwej miKvix gvwjKvbvaxb evwYwRK evsK Mw QZ ivLvi weavb Kiv nqQ| 51% ev ZZvwaK kqvii gvwjKvbv miKvii iqQ Ggb evsK G Znwej msiY Kiv hve| G weavb 2011-12 Kiel _K chvR ne|
(L) Paragraph 12, 13, 30, 31B evwZj Kiv
nqQ| Gi gvag-
wmwKDwiwU my`t 5 nvRvi UvKv ch@ wmwKDwiwU my` eve`
cv A_i Dci Kigy myweav cZvnvi Kiv nqQ;
wWevii my`t 20 nvRvi UvKv wWevii my` eve` cv
A_i Dci Kigy myweav cZvnvi Kiv nqQ;
wgDPzqvj dv BmyKvixt
G dv BmyKvix ew ev cwZvbi G dv _K cv Avqi Kigy myweav cZvnvi Kiv nqQ| dj Zv`iK G dv _K cv Avqi Dci chvR nvi Ki c`vb KiZ ne; Ges
mqci my`t c e h mg@ Drm Ki KwZZ
nZv bv Ggb mqci my` eve` cv 25 nvRvi UvKv ch@ Kigy wQj| G myweav cZvnvi Kiv nqQ|
G weavbmg n 2011-12 Ki eQi _K chvR ne|
-
61
mdUIqvi msv@t
(M) Paragraph 33 G mdUIqvi Dbqb I
Information Technology Enabled
Services (ITES) _K Kigy Avqi gqv` ew Kiv nqQ| Gi gvag G LvZi Kigy Avqi myweav Ryb, 2011 _K Ryb, 2013 ch@ envj _vKe| GQvov, G LvZi cwiwa mskvab
Kiv nqQ| Medical tanscription,
computer aided engineering and
designing, remote IT maintenance LvZwj wejvc Kiv nqQ Ges 5wU LvZ A@fy Kiv nqQ| G LvZwj n Q-
Graphics design (digital service),
search engine optimization, web listing,
e-commerce and online shopping Ges
document conversion, imaging and
archiving. G weavbmg n 2011-12 Ki eQi _K chvR ne|
n@wk ivbx Avqt
(N) n@wk ivbx _K cv Avqi Ki AevnwZ myweav Ryb, 2013 ch@ ew Kiv nqQ| dj Ryb, 2013 ch@ G wki ivbx Avqi Dci Kvb Ki c`q ne bv|
nuvm-gyiMxi Lvgvit
(O) Paragraph 42 mshvRbi gvag nuvm-gyiMxi Lvgvi _K cv Avq Ki AevnwZi myweav Ryb, 2013 ch@ ew Kiv nqQ| G weavbi dj 1 RyjvB, 2011 _K 30 Ryb, 2013 ch@ gqv`
-
62
DZ Avq Ki AevnwZ cv ne| G myweav mKj Ki`vZvi chvR ne| Ze kZ wnme 1 j 50 nvRvi UvKvi AwZwi Avq nj Avqi 10% cwigvY A_ miKvix e ev wmwKDwiwUR wewbqvM KiZ ne| Kv vbx Ki`vZvMY 5-eQi gqv`x evsjv`k mqc wewbqvM KiZ cvieb| GRb mswk mvKji Dci Kwgkbvii wbKU _K ceeZx eQi G Avq wQj G gg cZqbc `vwLj mvc G mqc q KiZ cvieb| G welq 2010 mvj RvixKZ cwic-2 G we@vwiZ DjL AvQ|
GQvov, Ki`vZvK AvqKi Aav`ki 75(2)(wm) aviv Abyhvqx wbw` mgqi ga AvqKi wiUvb `vwLj KiZ ne Ges G msv@ Avq ev Avqi Ask Avqi 5 eQii ga KvDK `vb Kiv ev FY c`vb Kiv hve bv| Ze G Avq Ki`vZv Zuvi wbR^ cqvRb eenvi KiZ cvieb|
27| Ki AevnwZ msv@ KwZcq cvcbt (K) ivbx cwqvKiY GjvKvi wkt
ivbx cwqvKiY GjvKvq cwZwZ wki Avq we`gvb weavb Abyhvqx 10 eQi ch@ Kigy| Ze Gm,Avi,I bs 219-AvBb/AvqKi/2011, ZvwiL: 4 RyjvB, 2011
Gi gvag 1jv Rvbyqvix 2012 nZ ivbx cwqvKiY GjvKvq cwZwZ wk 5 eQii Rb Ki AeKvk myweav cv ne kZ mvc| kZ mg n wbict
evwYwRK Drcv`bi cieZx 2 eQi 100% Kigy;
3q I 4_ eQi 50% Avq Kigy;
5g eQi 25% Avq Kigy _vKe;
-
63
G GjvKvq cwZwZ wkK wnmve weeiYx h_vh_fve msiY KiZ ne; Ges
AvqKi Aav`ki 75 aviv Abyhvqx cwZ AbymiY Ki wbw` mgqi ga AvqKi wiUvb `vwLj KiZ ne|
Ze 31 wWm^i, 2011 ch@ h mg@ wk cwZvb G ivbx cwqvKiY GjvKvq cwZwZ ne, Zv`i Avq c ei bvq 10 eQi Kigy _vKe| A_vr wWm^i, 2011 gvm cwZwZ wki Avq wWm^i, 2021 ch@ Kigy _vKe| (cwiwk-1)
(L) cvU RvZ `ei AvqKii nvit we`gvb weavb Abyhvqx G cvURvZ `e Drcv`b wbqvwRZ Kvb wki Avqi 15% nvi Ki AvivwcZ nq| G weavbi gqv` 2011 Gi cwieZ 30 Ryb, 2013 ch@ ew Kiv nqQ| G j Gm,Avi,I bs 220-AvBb-AvqKi/2011, ZvwiL: 4
RyjvB, 2011 Rvix Kiv nqQ| Gi gvag cvcb Gm,Avi,I bs 206-AvBb/AvqKi/2008 ZvwiL: 30 Ryb
2008 mskvab Kiv nqQ| (cwiwk-2)|
(M) mZv Drcv`bmn KwZcq LvZi AvqKii nvit we`gvb weavb Abyhvqx mZv Drcv`b, mZv WvBwqsmn KwZcq LvZi Avqi 15% nvi Ki AvivwcZ nq| G weavbi gqv` 2011 Gi cwieZ 30 Ryb, 2013 ch@ ew Kiv nqQ| G j Gm,Avi,I bs 221-AvBb-AvqKi/2011, ZvwiL: 4
RyjvB, 2011 Rvix Kiv nqQ Ges cvcb Gm,Avi,I bs 207-AvBb/AvqKi/2008 ZvwiL: 30 Ryb 2008
mskvab Kiv nqQ| (cwiwk-3)|
-
64
(N) grm Lvgvi, Mevw` ci Lvgvimn wKQy Avqi Dci 5% nvi Kivivct AvqKi Aav`ki 6 Zdwmji cvU-G Gi cviv 34 Abyhvqx grm Lvgvi, nuvm-gyiMxi Lvgvimn ek KqKwU LvZi Avq 30 Ryb, 2011 ch@ Kigy wQj| Ze grm Lvgvii Avqi Dci Kv vbx Ki`vZv`iK 5% nvi Ki c`vb Kivi weavb wQj| G weavbi gqv` Avi ew Kiv nqwb| dj GLvZi Avq KihvM nqQ| Ze G Avqi Dci ew-Kv vbx wbwekl nvmKZ 5% nvi Kivivci j weavb Kiv nqQ| Gm,Avi,I bs 238-AvBb-AvqKi/2011, ZvwiL: 6
RyjvB, 2011 Gi gvag 1 jv RyjvB, 2011 _K AwRZ wbv LvZi Avqi Dci 5% nvi KivivwcZ ne| LvZwj wbict
grm Lvgvi;
pelleted poultry feed Drcv`b;
exR Drcv`b;
vbxqfve Drcvw`Z exR wecYb;
Mevw` ci Lvgvi;
`y Ges `yRvZ `ei Lvgvi;
evO Drcv`b Lvgvi;
D`vb Lvgvi cK (horticulture);
ZuZ MvQi Pvl;
ggvwQi Pvl cK;
ikg wUcvKv cvjbi Lvgvi;
QvK (mushroom) Drcv`b Lvgvi; Ges
dzj I jZvcvZvi Pvl (floriculture) |
-
65
1 RyjvB, 2011 _K Dciv LvZ AwRZ Avqi Dci ew-Kv vbx wbwekl mKji Dci cvcb Abyhvqx 5% nvi Ki AvivwcZ ne| Ze-
grm Lvgvi _K cv Kv vbx Avq 2011-12 Kiel _K 5% nvi Ki AvivwcZ ne (Gm,Avi,I bs 263-AvBb/AvqKi/2010 Ges
1RyjvB, 2010 wLv)|
pelleted poultry feed cv Avqi ew-Kv vbx mKjK 2011-12 Kiel _K 5% nvi Ki c`vb KiZ ne (Gm,Avi,I bs 264-AvBb/AvqKi/2010, ZvwiL: 1 RyjvB, 2010)|
(cwiwk-16)
(O) gvUi Kvi ev Rxct gvUi Kvi, Rxc ev gvBvevmi gvwjKMYK G Mvoxi
iwRkbKvj ev wdUbm bevqbKvj wbavwiZ nvi Ki c`vb KiZ nq| Gm,Avi,I bs 222-AvBb/AvqKi/2011 ZvwiL: 4 RyjvB, 2011 G Ki
c`vb msv@ nvi mskvab Ki wbi c Kiv nqQ hv 1 RyjvB, 2011 _K KvhKit
Mvoxi aiY c`q AvqKii nvi
1500 wmwm ch@ cwZwU gvUiKvi Gi Rb 10,000/-
2000 wmwm ch@ cwZwU gvUiKvi Gi Rb 15,000/-
2000 wmwmi Dci cwZwU gvUiKvi Gi Rb 30,000/-
2800 wmwm ch@ cwZwU Rxc Gi Rb 35,000/-
2800 wmwmi Dci cwZwU Rxc Gi Rb 50,000/-
01/07/2011 ev ZrcieZxZ `vwLjKZ iwRkb ev wdUbm bevqb Ave`bi cwieZxZ G weavb chvR ne| (cwiwk-4)
-
66
(P) evm, UvKi wewbqvMRwbZ Kinvi ewt we`gvb weavb Abyhvqx c`q Kii 200% nvi Ki
c`vb Kij evm, UvKmn KwZcq cwienbi wewbqvMKZ A_i Dci Kvb evLv c`vbi cqvRb nq bv| G msv@ weavb mskvab Ki Gm,Avi,I bs 222-AvBb/AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Rvwi
Kiv nqQ| mskvwaZ weavb Abyhvqx evm, wgwbevm, Kvvi, UvwKve, cvBggyfvi, UvKmn KwZcq cwienbi iwRkbi mgq ev wdUbm bevqbi mgq wbw` nvi AbywgZ AvqKi c`vb KiZ nq| G AbywgZ AvqKii 1000% ev `k b nvi Ki cwikva Kiv nj G cwienb wewbqvMKZ A_i Dci cwienbi gvwjKK Kvb evLv `qvi cqvRb ne bv| G weavb 2011-12 A_ eQi _K chvR ne| (cwiwk-5)
(Q) b-hvbi Kii nvit we`gvb weavb Abyhvqx Af@ixY b-c_ hvx
cwienb wbqvwRZ cwienbi hvxfvov ev cYi fvovi Dci wfw Ki Ki c`vb KiZ nq| G nvi mskvab Kiv nqQ| Gm,Avi,I bs 224-AvBb/AvqKi/2011, ZvwiLt 4 RyjvB, 2011 Abyhvqx mskvwaZ nvi wbict
w`evKvjxb hvx cwienbi hvx cwZ 50/- UvKvi cwieZ 75/- UvKv;
KvMv-Kvvii Mm UbR cwZ 75/- UvKvi cwieZ 100/- UvKv; Ges
Wv evRi Mm UbR cwZ 60/- UvKvi cwieZ 75/- UvKv wbaviY Kiv nqQ|
-
67
G weavb RyjvB, 2011 _K G mKj cwienbi iwRkb ev mvf mvwUwdKU bevqbi mgq KvhKi ne | (cwiwk-6)
(R) gvbbxq g x`i eZbi Dci Ki Avivct c ei weavb Abyhvqx wbv gvbbxq ewMYi eZb-
fvZvw` Kigy wQj|
gvbbxq cavbg x;
xKvi;
g x;
WcywU xKvi;
cwZg x;
Dcg x; Ges
g x c`ghv`vi Dc`v|
wK G weavb mskvab Ki GK A_ eQi cv Zuv`i gyj eZbK KihvM Kiv nqQ| Gm,Avi,I bs 226-AvBb-AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Gi gvag gj eZbK KihvM Kiv nqQ Ges Abvb mKj fvZvw`K Kigy Kiv nqQ| G j Gm,Avi,I bs 225-AvBb/AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Gi
gvag c ei weavb evwZj Kiv nqQ| G msv@ we@Z evLv Aby Q` 7 G DjL Kiv AvQ| (cwiwk-8)|
(S)) gnvgvb mywcg KvUi wePviKMYi Avqi Dci Kivivct
gnvgvb mywcg KvUi nvBKvU wefvM I Avcxj wefvMi wePviKMYi eZb-fvZvw`i Avq Kigy wQj| G weavb mskvab Ki Gm,Avi,I bs 227-AvBb-AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Rvix Kiv nqQ
-
68
Ges GK A_ eQi cv Zuv`i gj eZbK KihvM Kiv nqQ| Abvb fvZvw` h_vixwZ Kigy _vKe| GQvov Gm,Avi,I bs 225-AvBb/AvqKi/2011, ZvwiL:
4 RyjvB, 2011 Gi gvag c ei Kigy myweav msv@ cvcb evwZj Kiv nqQ| G msv@ we@Z evLv Aby Q` 7 G DjL Kiv AvQ| (cwiwk-9)
(T) miKvix KgKZv/KgPvix`i eZbi Dci Kivivct miKvix KgKZv/KgPvix`i eZb-fvZvw`i Dci
Kivivci gj eZb weewPZ ne| mskvwaZ cvcbi dj GK A_ eQi cvc gj eZb ev mvbxi Dci mvaviY nvi Ki c`q ne| Ze evbvm ev Abvb fvZvw` Kigy _vKe| G msv@ Gm,Avi,I bs 228-AvBb-AvqKi/2011, ZvwiL: 4
RyjvB, 2011 Rvwi Kiv nqQ| G msv@ we@Z evLv Aby Q` 7 G DjL Kiv AvQ| (cwiwk-10)|
(U) Corporate Social Responsibility (CSR) t
Kv vbx Ki`vZv`i wewfb KcviU mvgvwRK `vwqZ cvj DrmvwnZ Kivi Rb wewbqvM iqvZi weavb mskvab Kiv nqQ| cvcb bs Gm,Avi, I 229-AvBb/AvqKi/2011, ZvwiL: 4 RyjvB, 2011 Gi gvag Gm,Avi,I bs 270-AvBb/AvqKi/2010 ZvwiL 1RyjvB,
2010 iwnZ Kiv nqQ| G msv@ we@Z evLv Aby Q` 7 G DjL Kiv AvQ| (cwiwk-11)|
(V) KwZcq ew/cwZvbi Ki AevnwZ cZvnvit cvcb bs Gm,Avi,I bs 225-AvBb/AvqKi/2011,
ZvwiL: 4 RyjvB, 2011 Gi gvag gvU 16 ew ev cwZvb c` Ki AevnwZ myweav cZvnvi Kiv nqQ|
-
69
Gi dj h mg@ ew ev cwZvbi Ki AevnwZ myweav cZvnvi Kiv nqQ, Zv`iK Avqi Dci Ki c`vb KiZ ne| wbv cvcbwj evwZji gvag ew ev cwZvbi Avq Ges mswk LvZi Avq KihvM Kiv nqQ t
GmAviI bs 440-Gj/76 ZvwiL: 18/12/1976 Abyhvqx gvbbxq cavbg x, mywcg KvUi wePviK, cvwbs Kwgkbi WcywU Pqvigvb I m`m, AvBb KwgwUi m`m eZb ev mvbxi Dci Kigy myweav cZvnvi;
GmAviI bs 9-Gj/77 ZvwiL: 07/01/1977
Abyhvqx Gmem wmgU BvwR (evsjv`k) Gi we`kx KgPvix`i Avq Kigy myweav cZvnvi;
GmAviI bs 222-Gj/78 ZvwiL: 12/08/1978 Abyhvqx nvUj BUvi-KwUbUvj KZK KgPvix`i eZbi Dci Ki c`vb Kiv bv nj c`q AvqKi gy myweav cZvnvi;
GmAviI bs 130-Gj/79 ZvwiL: 15/05/1979 Abyhvqx Dc g x ghv`vi Bbdigkb KbmvjUvU eZb ev mvbxi Dci Kigy myweav cZvnvi;
GmAviI bs 160-Gj/81 ZvwiL: 25/05/1981 Abyhvqx IqR Avbvm WfjcgU ei my` Avqi Dci Kigy myweav cZvnvi;
GmAviI bs 159-Gj/83 ZvwiL: 12/05/1983
Abyhvqx Industrial Promotion and
Development Company (IPDC) Gi
-
70
cevmx KgPvix`i eZb-fvZvw` 5 eQii Rb Kigy myweav cZvnvi;
GmAviI bs 389-Gj/83 ZvwiL: 23/10/1983 Abyhvqx cavb mvgwiK AvBb ckvmKi ebv vb Znwej Kvb Ki`vZvi `vb Ki AevnwZ cv myweav cZvnvi;
GmAviI bs 405-Gj/85 ZvwiL: 10/09/1985 Abyhvqx wjwRs Kv vbxZ KgiZ we`kx bvMwiK`i Avq wbqvMi wZb eQi ch@ Avq Kigy myweav cZvnvi;
GmAviI bs 168-AvBb/97, ZvwiL: 06/07/1997 Abyhvqx g x, cwZg x Ges Dcg xi ghv`vcv eweM Ges cwiKbv Kwgkbi WcywU Pqvigvb Ges m`mMYi eZb ev mvbx Avqi Dci Kigy myweav cZvnvi;
GmAviI bs 187-AvBb/99, ZvwiL: 01/07/1999 Abyhvqx wegvb cwienb wbqvwRZ cwZvbi KgPvixMYI AvqKi Aav`ki 6 Zdwmji cvU- G Gi wejy Aby Q` 15 Gi myweav cZvnvi;
GmAviI bs 322-AvBb/2001, ZvwiL: 09/12/2001 Abyhvqx evswKs Pvbj we`k _K A_ Avbqbi gvag Ljvcx evsK FY cwikva Kiv nj Gi Dci Kigy myweav cZvnvi;
GmAviI bs 343-AvBb/2005, ZvwiL: 29/12/2005 Abyhvqx wnDgvb WfjcgU
-
71
dvDkb bvgxq cwZvbi Avq Ki AevnwZi myweav cZvnvi;
GmAviI bs 268-AvBb/2006, ZvwiL: 18/10/2006 Abyhvqx wewmGm 77 KgKZv
KjvY cl` Gi Kigy myweav cZvnvi;
GmAviI bs 94-AvBb/AvqKi/2008, ZvwiL:
15/04/2008 Abyhvqx "Korean Export
Porcessing Zone (KEPZ)" G cwZwZ
wki Kigy myweav cZvnvi;
GmAviI bs 172-AvBb/AvqKi/2009, ZvwiL: 30/06/2009 Abyhvqx KwZcq wki Avqi Dci nvmKZ nvi Kivivci myweav cZvnvi; Ges
GmAviI bs 341-AvBb/AvqKi/2010, ZvwiL: 10/10/2010 Abyhvqx bxUIqvi I fb MvgUm Gi ivbxi Dci 0.40% nvi Ki KZbi weavb cZvnvi|
G weavb 2011-12 A_ eQi _K chvR ne| (cwiwk-7)
(W) wewfb evwYR msMVbi Avqi Dci Kivivct `ki wewfb evwYR msMVb ev ewYK mwgwZ ev wk
mwgwZi Avqi Dci Kivivc Kiv j bZzb weavb Rvwi Kiv nqQ| cvcb bs Gm,Avi,I bs 234-AvBb-AvqKi/2011, ZvwiL: 6 RyjvB, 2011 Gi gvag G mKj msMVbi ay m`m`i Puv`v ev wewfb ew ev cwZvbi wbKU _K cv Puv`v ev Aby`vb Kigy Kiv nqQ| Gi dj Puv`v ev Aby`vb wfb Ab Kvb Avq
-
72
_vKj Zvi Dci chvR nvi Ki c`vb KiZ ne| (cwiwk-12)
(X) cvBfU cvIqvi Rbvikb Kv vbxi Avq: Kigyt we`gvb cvcb GmAviI bs 188-
AvBb/AvqKi/2009 ZvwiL: 01/07/2009 G Gi gqv` 30 Ryb, 2012 Gi cwieZ 30 Ryb, 2013 ch@ ew Kiv nqQ| G j Gm, Avi, I bs 235-AvBb/AvqKi/2011, ZvwiL 6 RyjvB, 2011 Rvix Kiv
nqQ| Gi gvag Gi dj 30 Ryb, 2013 Gi ga evwYwRK Drcv`b i Kie Ggb Kv vbxi Avqi we`gvb GmAviI Z ewYZ myweav cve Ges Avq 15 eQii Rb Kigy _vKe|
Ki AeKvkcvt Abw`K 1 RyjvB, 2013 _K evwYwRK Drcv`b hve G RvZxq Kv vbxi Avq kZ mvc 10 eQii Rb Ki AevnwZ myweav `qv nqQ| Zv`i-
c_g 5 eQi G Avq 100% Kigy;
cieZx 3 eQi Avq 50% Kigy; Ges
cieZx 2 eQi Avq 25% Kigy|
G j Gm, Avi, I bs 236-AvBb/AvqKi/2011, ZvwiL: 6 RyjvB, 2011 Rvix Kiv nqQ| G weavb 2013-14 A_ eQi _K DZ Avqi chvR ne (cwiwk-13 I 14)|
AvqKi wewagvjvq mskvabt (W) AvqKi AvBbRxex`i wbeb msv@ AvqKi
wewagvjv, 1984 Gi wewa 37 mskvab Kiv nqQ| mskvwaZ weavbi gvag AvqKi AvBbRxex`i
-
73
wbeb`vbi cwZ mskvabc eK cwkY MnYi welqwUI A@f Kiv nqQ|
(X) RvnvR fvv wki Rb RvnvR Avg`vbxi Drm
Ki KZb chvR ne| G msv@ rule 17A mskvab Kiv nqQ| GQvov, GjwcwR Mvmi DcKiY
wnme Propane I Butanes Avg`vbxi mgq Kvb Drm Ki KZb chvR ne bv|
(Y) Ki AeKvk myweav cvwi Rb wk cwZvb I fZ AeKvVvgv myweavi Rb c_K y`wU Ave`bc ceZb Kiv nqQ|
(Z) weK weiva wb wi Ave`bi Rb GKwU dig ceZb Kiv nqQ|
28| evRU Kvhg, 2011 Gi AvIZvq AvqKi wewagvjv, 1984 Gi KwZcq wewa mskvabi j RvwiKZ y`wU cvcb (1) Gm,Avi,I bs 232-AvBb/AvqKi/2011, ZvwiL: 5 RyjvB,
2011 (cwiwk-17) Ges (2) Gm,Avi,I bs 239-
AvBb/AvqKi/2011, ZvwiL: 6 RyjvB, 2011 (cwiwk-18)
mshvRb Kiv njv| AvqKi Aav`k 7g Aavq ewYZ AvqKi KZb ev msMni nvii GKwU msw mvi cwiwk-19 G `qv njv| GQvov AvqKi KZci I Ki`vZv`i myweav_ miKvix KvlvMvi AvqKi Rgvi Ki AjwfwK GvKvDU KvW b^iI (cwiwk-20) mshvRb Kiv njv|
(Ac e Kvw@ `vm) c_g mwPe (AvqKi bxwZ)|
-
74
cwiwk
-
75
-
76
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 219-AvBb/AvqKi/2011|-Income-tax Ordinance,
1984 (Ord. XXXVI of 1984), AZ:ci D Ordinance ewjqv Dwj-wLZ, Gi
section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej Ges GZ`&welq A wefvMi 2iv fv`, 1396 ev gvZveK 17B AvM, 1989 Bs
ZvwiLi cvcb Gm, Avi, I bs 289-AvBb/89 iwnZg miKvi, The
Bangladesh Export Processing Zones Authority Act, 1980 (XXXVI
of 1980) Gi section 10 Gi Aaxb NvwlZ h Kvb Export Processing Zone G 1 Rvbyqvix, 2012 ev ZrcieZxZ vwcZ h Kvb wk nBZ DZ AvqK wbewYZ nvi I kZ AvqKi nBZ AevnwZ c`vb Kwij, h_v:-
Ki AevnwZi gqv` Ki AevnwZi nvi
c_g `yB eQi (c_g I wZxq eQi) 100%
cieZx `yB eQi (ZZxq I PZz_ eQi) 50%
cieZx GK eQi (cg eQi) 25%
02| `dv 01 G ewYZ wk cwZvbK h_vh_fve wnmve msiY KwiZ nBe Ges
D Ordinance Gi section 75 G ewYZ wbavwiZ mgq AvqKi wiUvb mswk AvqKi KZci wbKU `vwLj KwiZ nBe|
03| GB weavb 1 Rvbyqvix, 2012 ZvwiL nBZ KvhKi nBe|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-1
-
77
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM (AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 220-AvBb-AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, GZ &`viv A wefvMi 16 Avlvp, 1415 ev gvZveK 30 Ryb 2008 wLv ZvwiLi cvcb Gm,Avi,I bs 206-AvBb/AvqKi/2008 Gi wbic mskvab Kwij, h_v:-
Dcwi-D cvcb DwjwLZ 30 k Ryb, 2011 msLvwj, kwj I Kgvi cwieZ 30 k Ryb, 2013 msLvwj, kwj I Kgv cwZvwcZ nBe|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-2
-
78
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 221-AvBb-AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, GZ &`viv A wefvMi 16 Avlvp, 1415 ev gvZveK 30 Ryb 2008 wLv ZvwiLi cvcb Gm,Avi,I bs 207-AvBb/AvqKi/2008 Gi wbic mskvab Kwij, h_v:-
Dcwi-D cvcb DwjwLZ 30 k Ryb, 2011 msLvwj, kwj I Kgvi cwieZ 30 k Ryb, 2013 msLvwj, kwj I Kgv cwZvwcZ nBe|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-3 cwiwk-3
-
79
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 222-AvBb/AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, 17 Avlvp, 1416 ev gvZveK 01 RyjvB, 2009 wLv ZvwiLi cvcb Gm, Avi, I bs 187-AvBb/2009 Ges 17 Avlvp, 1417 ev gvZveK 01 RyjvB, 2010 wLv ZvwiLi cvcb Gm, Avi, I bs 266-AvBb/AvqKi/2010 Gi wbic AwaKZi mskvab Kwij, h_v:- Dcwi-D cvcb Gi-
(A) Aby Q` 1 Gi `dv (1) wbic cwZvwcZ nBe, h_v:- (1) c`q AvqKii nvi nBe wbic, h_v:-
wgK
bs
Mvoxi aiY c`q AvqKii nvi
(K) 1500 wmwm ch@ cwZwU gvUiKvi Gi Rb UvKv 10,000.00
(L) 2000 wmwm ch@ cwZwU gvUiKvi Gi Rb UvKv 15,000.00
(M) 2000 wmwmi Dci cwZwU gvUiKvi Gi Rb UvKv 30,000.00
(N) 2800 wmwm ch@ cwZwU Rxc Gi Rb UvKv 35,000.00
(O) 2800 wmwmi Dci cwZwU Rxc Gi Rb UvKv 50,000.00
(P) gvBvevm cwZwUi Rb UvKv 8,000.00 |
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-4
-
80
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 223-AvBb/AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, 16 Avlvp, 1416 ev gvZveK 30 Ryb 2009 wLv ZvwiLi cvcb Gm, Avi, I bs 171-AvBb/2009 Gi `dv (3) G DwjwLZ kZKiv y`B kZ fvM kwji cwieZ kZKiv GK nvRvi fvM kwj cwZvcb Kwij|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-5
-
81
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 224-AvBb/AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, 16 Avlvp, 1416 ev gvZveK 30 Ryb, 2009 wLv ZvwiLi cvcb Gm, Avi, I bs 173-AvBb/2009 Gi `dv (1) Gi wbic mskvab Kwij, h_v:- Dcwi-D cvcb Gi-
(K) `dv (1) Gi -
(A) Dc-`dv (K) G DwjwLZ 50.00 msLvwji cwieZ 75.00 msLvwj;
(Av) Dc-`dv (L) G DwjwLZ 75.00 msLvwji cwieZ 100.00 msLvwj; Ges
(B) Dc-`dv (M) G DwjwLZ 60.00 msLvwji cwieZ 75.00 msLvwj cwZvwcZ nBe|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-6
-
82
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/ 4 RyjvB, 2011 wLv|
Gm,Avi,I bs 225-AvBb/AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, GZviv wbewYZ cvcbmg n iwnZ Kwij, h_v:-
(K) S.R.O 440-L/76 dated 18th December, 1976;
(L) S.R.O 9-L/77 dated 7th January, 1977;
(M) S.R.O 222-L/78 dated 12th August, 1978;
(N) S.R.O 130-L/79 dated 15th May, 1979;
(O) S.R.O 160-L/81 dated 25th May, 1981;
(P) S.R.O 159-L/83 dated 12th May, 1983;
(Q) S.R.O 389-L/83 dated 23rd October, 1983;
(R) S.R.O 405-L/85 dated 10th September, 1985;
(S) Gm.Avi.I bs-168-AvBb/97, ZvwiL, 22 k Avlvp, 1404 evs/6B RyjvB, 1997 Bs;
(T) Gm.Avi.I bs-187-AvBb/99, ZvwiL, 17B Avlvp 1406 evs/1jv
RyjvB, 1999 Bs; (U) Gm.Avi.I bs-322-AvBb/2001, ZvwiL, 25 AMnvqY, 1408/9
wWm^i, 2001 Bs;
(V) Gm.Avi.I bs-343-AvBb/2005, ZvwiL, 15 cl 1412 /29 wWm^i 2005;
(W) Gm.Avi.I bs-268-AvBb/2006, ZvwiL, 03 KvwZK 1413 /18
Avei 2006;
(X) Gm.Avi.I bs-94-AvBb/AvqKi/2008, ZvwiL, 02 ekvL 1415 ev/15 Gwcj 2008 wLv;
cwiwk-7
-
83
(Y) Gm.Avi.I bs-172-AvBb/AvqKi/2009, ZvwiL, 16 Avlvp, 1416
ev/ 30 Ryb 2009 wLv; Ges
(Z) GmAviI bs-341-AvBb/AvqKi/2010, ZvwiL, 25 Avwkb 1417
ev/10 Avei 2010 wLv|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
-
84
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 226-AvBb-AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, cavbg x, xKvi, g x, WcywU xKvi, cwZg x, Dcg x Ges g x c`ghv`vi Dc`v Ges msm`-m`mMYi,
miKvi KZK c` gj eZb ev mvbx (basic salary or remuneration) eZxZ, Drme fvZvmn mKj cKvi fvZv I myweavw`K c`q AvqKi nBZ AevnwZ c` vb Kwij|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-8
-
85
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 227-AvBb-AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, evsjv`ki cavb wePvicwZ, evsjv`k mywcg KvUi Avcxj wefvM I nvBKvU wefvMi wePviKMYi, miKvi KZK c` gj
eZb (basic salary) eZxZ, Drme fvZvmn mKj cKvi fvZv I myweavw`K c`q AvqKi nBZ AevnwZ c`vb Kwij|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-9
-
86
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi,I bs 228-AvBb-AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, miKvix KgKZv I KgPvix`i miKvi KZK
c` gj eZb (basic salary) eZxZ, Drme fvZvmn mKj cKvi fvZv I myweavw`K c`q AvqKi nBZ AevnwZ c`vb Kwij|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-10
-
87
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 20 Avlvp, 1418 ev/4 RyjvB, 2011 wLv|
Gm,Avi, I 229-AvBb/AvqKi/2011|-Income-tax Ordinance, 1984
(Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej, miKvi, 17 Avlvp, 1417 ev gvZveK 1 RyjvB, 2010 wLv ZvwiL RvixKZ cvcb GmAviI bs 270-AvBb/AvqKi/2010 iwnZg, wbewYZ Zdwmj-K Z DwjwLZ kZvejx mvc, wbewYZ Zdwmj-L Z DwjwLZ KcviU mvgvwRK `vwqZ cvjbi , Kvb Kv vbxK ZrKZK wewbqvwRZ cKZ A_i ev LiPi 10% nvi AvqKi iqvZ c` vb Kwij, h_v:-
Zdwmj-K
(AvqKi iqvZi kZvejx)
(1) Kv vbxi gvU Avqi 20% ev 8 (AvU) KvwU UvKv Gi ga hwU Kg mB AsKi AwaK ewqZ A_i GB AvqKi iqvZ chvR nBe bv|
(2) h mKj Kv vbx KcviU cwZvb wnmve mvgvwRK `vwqZ cvjbi gvag Ki iqvZ MnY KwiZ AvMnx ev Drmvnx nBe, mB mKj cwZvb-
(K) DnvZ KgiZ KgKZv-KgPvix`iK wbqwgZ eZbfvZv cwikva KwiZ nBe Ges D cwZvb KZK cwiPvwjZ Kj-KviLvbvq weklZt
wkRvZ cY Drcv`b Kiv nBj eR ee vcbv cvU (waste
treatment plant) Gi ee v _vwKZ nBe;
(L) KZK wbqwgZfve AvqKi, fvU I Ges cvwZvwbK FY cwikva KwiZ nBe;
(M) Kejgv miKvi KZK Abygvw`Z cwZvbK Corporate Social
Responsibility (CSR) Gi AvIZvq Aby`vb ev A_ c` vb KwiZ cvwie; Ges
(N) evsjv`k kg AvBb, 2006 G we`gvb mKj weavb cwicvjb Kwie| (3) Kvb Kv vbx KZK mvgvwRK `vwqZ cvjbi ewqZ A_ ev LiPK Dnvi Drcv`b wnmve, evwYwRK wnmve A_ev jvf-wZ wnmve Abygv`bhvM LiP gg weePbv Kiv hvBe bv|
cwiwk-11
-
88
(4) Kvb Kv vbx KZK mvgvwRK `vwqZ cvjbi `vexKZ A_ cKZc LiP nBqvQ wKbv Zrm K mswk Dc-Ki Kwgkbvi Gi wbKU cqvRbxq Z_ cgvYvw` `vwLj KwiZ nBe|
(5) Kvb Kv vbx KZK MnxZ CSR Kg-cwiKbv RvZxq ivR^ evWK wjwLZfve AewnZKiYc eK GZ`&mswk AvqKi iqvZ mb` MnY KwiZ nBe|
Zdwmj-L
(KcviU mvgvwRK `vwqZ cvjbi mg n)
(1) cvKwZK `yhvM hgb-NywYSo, fwgK , Rjv Qvm I c-veb Gi dj wZM@ GjvKvi Rb y`fvM jvNei Dk miKvix Kvb cwZvbi gvag c` Aby`vb;
(2) e wbevm (old home) cwZv I cwiPvjbv Kvhg wbqvwRZ cwZvb c` Aby` vb;
(3) gvbwmK ev kvixwiK cwZex`i KjvY wbqvwRZ Kvb mvgvwRK msvK c` Aby` vb;
(4) wQbgj wk`i wkvi Dk cwiPvwjZ wkv cwZvbK c` Aby` vb;
(5) ew@evmx`i Avevmb cK wbqvwRZ cwZvb c` Aby`vb;
(6) bvix AwaKvi I hZzK weivax cPviYvq wbqvwRZ mvgvwRK cwZvb c` Aby` vb;
(7) GwZg I wQbgj wk`i fiYcvlY I c bevmb wbqvwRZ cwZvb c` Aby` vb;
(8) gywhy welqK MelYv, gywhyi PZbv cybi vi I cmvi wbqvwRZ Ges
gywhvv`i mvbRbK RxebaviY wbqvwRZ cwZvb c` Aby`vb;
(9) cveZ PMvg, Pivj, b`xfvb GjvKvq ^vmZ cqtwbvkb KvR wbqvwRZ cwZvb c` Aby` vb;
(10) VuvU KvUv, Qvwb cov, Kvvi I Kz ivM wbivgq wbqvwRZ cwZvb c` Aby` vb;
(11) GwmW Avv@`i wPwKrmv mevq wbqvwRZ ew I cwZvb c` Aby`vb;
(12) Mixe ivMx`i webvg j wPwKrmv myweav c` vb I wPwKrmvi gvb Dbqbi Rb weklvwqZ nvmcvZvj hgb- Kvvi, wjfvi, wKWbx, _vjvmwgqv, Pz I KvwWI, G c` Aby`vb;
(13) cvewjK wekwe`vjq c` Aby` vb;
(14) KvwiMwi ev ewgjK (technical or vocational) wkv c`vbi j gavm b `wi` Qv-Qvxmn `wi` gywhvvi m@vb`i wkv ew ev
-
89
Avw_K Aby`vb c`vbi Dk miKvi KZK ^xKZ Kvb wkv cwZvb c` Aby` vb;
(15) Kw DUvi ev Z_ chyw cwkY c` vbv_ jve vcb ev BsiwR wkv KgmPx ev@evqb miKvix ev GgwcIfy emiKvix wkv cwZvb c` Aby`vb;
(16) Rbkw ivbxi Rb A` I Avav-` kwgKK KvwiMix ev ewgjK cwkY
(technical or vocational training) c`vbKvix cwZvb c` Aby` vb;
(17) RvZxq chvq Ljvajvi AeKvVvgv Dbqb ev cwkY c`vb wbqvwRZ cwZvb c` Aby`vb;
(18) gywhyi wZ iv_ wbwgZ ev wbwgZe RvZxq chvqi Rv y`Ni c` Aby`vb;
(19) RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi Kvb cwZvb c` Aby` vb; Ges
(20) cavbg xi D P wkv dv-G c` Aby`vb|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
-
90
MYcRvZ x evsjv`k miKvi A_ gYvjq
Af@ixY m ` wefvM
(AvqKi)
cvcb
ZvwiLt 22 Avlvp, 1418 ev/6 RyjvB, 2011 wLv|
Gm,Avi,I bs 234-AvBb-AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej, Ges GZ`&welq BZvc e RvixKZ mKj cvcb iwnZg, miKvi evwYR gYvjq KZK Abygvw`Z wk I ewYK mwgwZ, evwYR msMVb, wk ev ewYK mwgwZ dWvikb Gi m`mMYi wbKU nBZ cv Puv`v ev wewfb
ew ev cwZvb nBZ cv Aby` vb K D Ordinance Gi AvIZvq c`q Ki nBZ AevnwZ c`vb Kwij|
2| Bnv 1 RyjvB, 2011 Bs ZvwiL nBZ KvhKi nBqvQ ewjqv MY nBe|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-12
-
91
MYcRvZx evsjv`k miKvi A_ gYvjq
AfixY m ` wefvM (AvqKi)
cvcb
ZvwiLt 22 Avlvp, 1418 ev/6 RyjvB, 2011 wLv|
Gm, Avi, I bs 235-AvBb/AvqKi/2011|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi A wefvMi 17 Avlvp 1416 ev gvZveK 01 RyjvB 2009 wLv ZvwiL RvixKZ cvcb GmAviI bs 188-AvBb/AvqKi/2009 G wbic mskvab Kwij, h_v:-
Dcwi-D cvcbi c@vebvq DwjwLZ 30 Ryb 2012 k I msLvwji cwieZ 30 Ryb 2013 k I msLvwj cwZvwcZ nBe|
ivcwZi Av`kg,
(Avwgbyi ingvb)
AwZwi mwPe (c`vwaKviej)
cwiwk-13
-
92
MYcRvZx evsjv`k miKvi A_ gYvjq
AfixY m ` wefvM (AvqKi)
cvcb
ZvwiLt 22 Avlvp, 1418 ev/6 RyjvB, 2011 wLv|
Gm, Avi, I bs 236-AvBb/AvqKi/2011|- Income-tax Ordinance,
1984 (XXXVI of 1984), AZtci D Ordinance ewjqv DwjwLZ, Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi,
Private Sector Power Generation Policy of Bangladesh G wbavwiZ mKj
kZ ciY mvc, D Policy Z ewYZ eev Abymvi, `ki h mKj Private Power Generation Kv vbxi evwYwRK Drcv`b 1 RyjvB 2013 Bs ev
ZrciewZZ Avi nBe, mB mKj Private Power Generation Kv vbxi AvqK wbewYZ nvi I kZ AvqKi nBZ AevnwZ c`vb Kwij, h_v:-
Ki AevnwZi gqv` Ki AevnwZi nvi
evwYwRK Drcv`b i nBZ c_g cuvP eQi ch@ (c_g, wZxq, ZZxq, PZz_ I cg eQi)
100%
cieZx wZb eQi ch@ (l, mg I Ag eQi) 50%
cieZx `yB eQi ch@ (beg I `kg eQi) 25%