Paripatra Circular 2012-13

MYcRvZ x evsjv`k miKvi RvZxq ivR^ evW Ki bxwZ kvLv
cwic bs-1 (AvqKi)
2012-2013 A_ eQii evRU Kvhgi gvag AvqKii AvbxZ cwieZb mg ni weeiY
m Pxc
wgK 1| welq 2012-2013 Ki eQii Rb chvR AvqKi nvit (K) ew kYxi Ki nvi (L) ewi mviPvR (M) Awbevmx ewi Kinvi (N) Kv vbxi Kinvi 1984 Gi 2 avivq DjwLZ KwZcq msvi mskvab t AvqKi Aav`ki 19 avivq mskvab (K) (21) Dc-aviv mskvab (L) (21B) Dc-aviv mskvab (M) (24) Dc-aviv mskvab (N) (26) Dc-aviv mskvab (O) (28) Dc-aviv bZzb mshvRb ^ Qvq Avq NvlYv msv@ byZb aviv 19E mshvRb aviv 25 mskvab aviv 30 mskvab aviv 46B mskvab aviv 46C mskvab aviv 47 mskvab aviv 52 mskvab aviv 52K mskvab aviv 52N mskvab
2
cv bs 6 ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 6 7 8 8 9 11 11 11 12 13 14 15 20 20 22 22 22 23 25 26
2| 3|
4| 5| 6| 7| 8| 9| 10| 11| 12|
13| 14| 15| 16| 17| 18| 19| 20| 21| 22| 23| 24| 25| 26| 27| 28| 29| 30| 31| 32|
Drm AvqKi KZb/msMn msv@ byZb aviv ... 52R mshvRb ... aviv 53 mskvab aviv 53A mskvab aviv 53BB mskvab aviv 53BBBB mskvab aviv 53D mskvab Drm AvqKi KZb/msMn msv@ byZb aviv 53DDD, mshvRb aviv 53F mskvab aviv 53FF mskvab aviv 53H mskvab aviv 53J mskvab aviv 53K mskvab c_K Avq cwiMbbv weeiYx `vwLji weavb ceZb aviv 75(2)(d)(iii) gvwmK wiUvb cixv Kivi weavb mshvRb aviv 75A aviv 82BB mskvab aviv 82C Gi mskvab Ki gvgjv cybt DvPb msv@ weavb mskvab aviv 93 aviv 94 Gi mskvab Transfer Pricing msv@ bZzb Chapter XIA mshvRb Zjvkx I RKiY msv@ aviv 117 Gi mskvab
3
26 27 27 28 28 29 29 29 32 33 34 34 35 35 35 36 37 37 37 41
... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
33| 34| 35| 36| 37| 38| 39| 40| 41| 42| 43| 44| *
weK weiva wb w msv@ byZb aviv 152II Gi mshvRb aviv 152K Gi mskvab DcKi Kwgkbvi KZK gZvgZ c`vb msv@ aviv 152N Gi mskvab aviv 152O Gi mskvab c_g Avcxj `vqii AvqKi cwikvai weavb mwbek Ki aviv 153 mskvab aviv 178 mskvab aviv 184A mskvab Sixth Schedule Gi Part- A Gi mskvab Sixth Schedule Gi Part-B Gi mskvab Ki AevnwZ msv@ KwZcq cvcbt AvqKi wewagvjv mskvabt we`k gb Ki nvi mskvabt cwiwkt cwiwk-1t Gm.Avi.I. bs- 216-AvBbAvqKi/2012, ZvwiLt 27 Ryb, 2012 (wewfb evwYR msMVbi Avqi Dci Kivivc msv@) cwiwk-2t Gm.Avi.I. bs- 217-AvBbAvqKi/2012, ZvwiLt 27 Ryb, 2012 ( Zix cvlvK Ges bxUIqvi Drcv`b wbqvwRZ Ki`vZvi ivbx _K Avq wbicY msv@) cwiwk-3t Gm.Avi.I. bs-218-AvBbAvqKi/2012, ZvwiLt 27 Ryb, 2012 (cuywRevRvi wewbqvM msv@) cwiwk-4t Gm,Avi,I bs-219-AvBbAvqKi/2012, ZvwiLt 27 Ryb, 2012 (ivbx
4
... ... ... ... ... ... ... ... ... ... ... ... *
42 42 42 43 43 44 44 45 48 48 58 61 64
... 65 ... 66 ... 68
cwqvKiY GjvKvi wk msv@) cwiwk-5t Gm,Avi,I bs-220-AvBb/ AvqKi/2012ZvwiLt 27 Ryb, 2012 (gvUi Kvi, Rxc ev gvvevm iwRkb ev wdUbm bevqb Kvj c`q AvqKii nvi ew msv@) cwiwk-6t Gm,Avi,I bs 221-AvBb/ AvqKi/2012, ZvwiLt 27 Ryb 2012 (KwZcq Gm.Avi.I evwZj msv@) cwiwk-7t Gm, Avi, I bs 222-AvBb/ AvqKi/2012, ZvwiLt 27 Ryb, 2012 (fvovq PvwjZ moK hvbvenbi AbywgZ AvqKii nvi ew msv@) cwiwk-8t Gm, Avi, I bs 223-AvBb/ AvqKi/2012, ZvwiLt 27 Ryb, 2012 [Corporate Social Responsibility (CSR) Gi AvIZv ew msv@]
... 70 ... 72 ... 73 ... 76 ... 77
cwiwk-9t Gm, Avi, I bs 224-AvBb/ AvqKi/2012, ZvwiLt 27 Ryb, 2012 (bhvbi AbywgZ AvqKi msv@) ... cwiwk-10t Gm, Avi, I bs 250-AvBb/ AvqKi/2012, ZvwiLt 1 RyjvB, 2012 (weK weiva wb w Kvhgi Awa ... m mviY) cwiwk-11t Gm, Avi, I bs 251-AvBb/ AvqKi/2012, ZvwiLt 1 RyjvB, 2012 (AvqKi wewagvjv msv@) ... cwiwk-12t Gm, Avi, I bs 225-AvBb/gY Ki/2012, ZvwiLt 27 Ryb, 2012 (AvKvk
5
80
81 111
c_ we`k gb Ki nvi ew msv@) MYcRvZ x evsjv`k miKvi RvZxq ivR^ evW ivR^ feb, mbevwMPv, XvKv|
bw_ bs-08.01.0000.030.03.003.2012-72
...
ZvwiLt 12/08/2012
cwic-1 (AvqKi)/2012 welqt A_ eQi 2012-2013 Gi evRU Kvhgi AvIZvq AvqKi AvBb I wewai cwieZbmg ni mnReva eYbv| A_ AvBb, 2012 cYqb I wewfb cvcb Rvixi gvag AvqKi Aav`k, 1984, AvqKi wewagvjv, 1984 I we`k gb Ki nvi wbaviY wewagvjv, 2004 G KwZcq mskvabx Avbv nqQ| be cewZZ I mskvwaZ AvBb, wewa I cvcbmg ni h_vh_ cqvM wbwZK I Ki`vZvì vZv_ D cwieZb/ mskvabmg n mnRevaic wb Dcvcb Kiv njvt 1| 2012-2013 Ki eQii Rb chvR AvqKi nvit (K) ew kYxi Ki nvi t (1) A_ AvBb, 2012 Gi gvag ew kYxi Ki`vZv, wn`y Awef cwievi, Askx`vix dvg, ew msN Ges AvBbi viv m Kwg ewi Kigy Avqi mxgv 1,80,000/- UvKv _K ew Ki 2,00,000/- UvKv Kiv nqQ| 2012-13 Ki eQii Rb Gic Ki`vZvì Avqi Dci chvR Ki nvi wbict
gvU Avq c_g 2,00,000/- UvKv ch@ gvU Avqi Dci ......... 6 nvi k b
cieZx 3,00,000/- UvKv ch@ gvU Avqi Dci ...... cieZx 4,00,000/- UvKv ch@ gvU Avqi Dci ...... cieZx 3,00,000/- UvKv ch@ gvU Avqi Dci ...... Aewk gvU Avqi Dci ......................................
10% 15% 20% 25%
(2) gwnjv Ki`vZv Ges 65 eQi ev Z`ya eqmi cyi l Ki`vZvi Kigy Avqi mxgv 2,00,000/- UvKv _K ew Ki 2,25,000/- UvKv Kiv nqQ| (3) cwZex Ki`vZvi Kigy Avqi mxgv 2,50,000/UvKv _K ew Ki 2,75,000/- UvKv Kiv nqQ| (4) Kigy mxgvi Dai Avqi ejvq c`q b bZg AvqKii cwigvY 2,000/- UvKv _K ew Ki 3,000/- UvKv Kiv nqQ| A_vr Kigy mxgvi Da Avq AvQ Ggb Ki`vZvi c`q AvqKii cwigvb wnmve Abyhvqx 3,000/- UvKvi Kg nj ev wewbqvMRwbZ Ki iqvZ weePbvi ci c`q Kii cwigvb 3,000/- UvKvi Kg ev FYvZK nj ZuvK b bZg AvqKi 3,000/- UvKv cwikva KiZ ne| (L) wekl ew Ki`vZvì Dci mviPvR Avivc t ew Ki`vZvì c`q AvqKii Dci 10% nvi mviPvR Avivci BZvc e cewZZ weavb 2012-2013 Ki eQii Rb envj ivLv nqQ| AvqKi wiUvbi mv_ `vwLjKZ cwim ` I `vq weeiYxZ c`wkZ bxU m ì cwigvY 2 (`yB) KvwU UvKvi Da njB Kej c`q Kii Dci G mviPvR AvivwcZ ne| mviPvR wKfve AvivwcZ ne Zv wbPi D`vniYi mvnvh Kiv njvt(1) GKRb Ki`vZvi bxU m ` Uvt 1,90,00,000/-
(2)
Zuvi gvU AvqAvqi Dci c`q AvqKii cwigvY mviPvR Gi cwigvY GKRb Ki`vZvi bxU m ` Zuvi gvU AvqAvqi Dci c`q AvqKii cwigvY c`q mviPvR Gi cwigvY
Uvt 10,00,000/Uvt 1,10,000/k b| Uvt 2,10,00,000/Uvt 10,00,000/Uvt 1,10,000/Uvt 11,000/-
(3)
GKRb Ki`vZvi bxU m ` Uvt 2,70,00,000/Zuvi gvU AvqUvt 10,00,000/Avqi Dci c`q AvqKii cwigvY Uvt 1,10,000/wewbqvM iqvZ Uvt 20,000/webqvM iqvZ ev` c`q AvqKi Uvt 90,000/AwMg Ki c`vb Uvt 75,000/c`q Ki Uvt 15,000/c`q mviPvRi cwigvb 90,000 Gi 10% 9,000/-
`yB KvwU UvKvi AwaK m ` AvQ Ggb Ki`vZv 19E avivq Ki AbvivwcZ Avq c`kb Kij D Ki AbvivwcZ Avqmn gvU Avqi Dci c`q AvqKii 10% nvi mviPvR cwikva KiZ ne| ew (individual) kYxi Ki`vZv wfb Ab Kviv Dci G mviPvR AvivwcZ ne bv| (M) Awbevmx ewi Kinvit evsjv`kx bq Ggb Awbevmx ewì Ki nvi 25%| Ze evsjv`kx Awbevmx nj Zvì Avqi evsjv`kx wbevmxì Rb chvR nvi (0%, 10%, 15%, 20%, 25%) Ki c`q ne| (N) Kv vbxi Kinvit Kv vbxi AvqKii nvi wbict
Kv vbxi aiY Ki nvi 8 g@e
Kv vbxi aiY
bb-cvewjKwj UWW Kv vbx
Ki nvi
37.5%
g@e
20% kqvi cyuwRevRvi n@v@i Kiv nj n@v@i mswk Ki eQi chvR Kii 10% iqvZ cvc| kZ t 10% Gi Kg jfvsk w`j Ki nvi 37.5%; 20% Gi ekx jfvsk w`j Ki nvi 24.75%|
cvewjKwj UWW Kv vbx (K GP ZvwjKvfz Kv vbx)
27.5%
evsK, exgv, A_jMxKvix cwZvb gvPU evsK wmMviU cZKviK Kv vbx
42.5% 37.5% 42.5% cvewjKwj UWW Kv vbx nj Ki nvi 35%| 10% kqvi cyuwRevRvi n@v@i Kiv nj Ki nvi 35%|
gvevBj Kv vbx
dvb
AcviUi
45%
Kv vbx KZK cv jfvsk Avq
20%
2| AvqKi Aav`k, 1984 Gi 2 avivq DjwLZ KwZcq msvi mskvab t (K) g jabx m `t AvqKi Aav`ki 2 avivi clause (15) Gi sub-clause (c) Gi item (i) G PMvg, biwms`x, gywM Ges gvwbKM RjvK A@fy Ki PMvg, biwms`x, gywM Ges gvwbKM Rjvi h Kvb RwgK g jabx m ì A@f Kiv nqQ| (L) mgevq mwgwZ t mgevq mwgwZ msv@ bZzb AvBb cYxZ nIqvq AvqKi Aav`ki 2 avivi clause (21)
9
mskvabi gvag the Co-operative Societies Act, 1940 (Beng. Act XXI of 1940) kwji cwieZ mgevq mwgwZ AvBb, 2001 (2001 mbi 47 bs AvBb) Co-operative Societies Act, 2001 (Act No. 47 of 2001) kwj cwZvcb Kiv nqQ| (M) Dc Ki Kwgkbvit AvqKi Aav`ki 2 avivi clause (23) mskvabi gvag Uvdvi cvBwms AwdmviK Dc Ki Kwgkbvii msvi A@fz Kiv nqQ| (N) wmAvBwmi KgKZvì cèx t AvqKi Aav`ki 2 avivi clause (25AA) G ewYZ AwZwi gnvcwiPvjK, hyM gnvcwiPvjK I Dc gnvcwiPvjK cèx mg ni cwieZ cwiPvjK, hyM cwiPvjK, Dc cwiPvjK I mnKvix cwiPvjK cèx mg n cwZvcb Kiv nqQ| RvZxq ivR^ evWi mUvj BUwjR mji mvsMVwbK KvVvgv cwieZbi Kvib AvqKi Aav`k Gic cwieZb Avbv nqQ| (O) Avw_K cwZvbt AvqKi Aav`ki 2 avivi clause (31) Gi ci bZzb clause (31A) mwbeki gvag Avw_K cwZvbi msv c`vb Kiv nqQ| be mwbewkZ msvgZ Avw_K cwZvb ejZ Avw_K cwZvb AvBb, 1993 G DjwLZ Avw_K cwZvbK eySve| (P) cwi`kKt AvqKi Aav`ki 2 avivi clause (37) mskvabi gvag PjwZ `vwqZ wbqvMcv Ki cwi`kKKI Ki cwi`kKi msvi A@fz Kiv nqQ|
10
(Q) eZbt AvqKi Aav`ki 2 avivi clause (58) Gi sub-clause (a) G any wages Gi cwieZ any pay or wages cwZvcbi gvag h Kvb gRyix ev cwikvaK eZb Avqi A@fz Kiv nqQ| D mskvabxi dj Kvb wbqvMKvix KZK cwikvwaZ cR c, Kgcbmkb c, wi c ev Ab h Kvb bvg cwikvwaZ A_ eZb Avqi A@fz ne| 3| AvqKi Aav`ki 19 avivq mskvabt (K) AvqKi Aav`ki aviv 19 Gi Dcaviv (21) G bM` FY MnYi AvqKi AvBbi weavb ewYZ AvQ| c eeZx weavb Abyhvqx h Kvb Ki`vZv KZK evsK ev Avw_K cwZvb eZxZ GK ev GKvwaK Drm _K 1 jvL UvKvi AwaK Kvb AsKi FY mW PKi gvag eZxZ MnxZ nj Ges Zv cieZx 3 eQii ga diZ bv w`j AcwikvwaZ FY 4_ eQi Abvb Drmi Avq wnme MY Kivi weavb wQj| Dciv weavb mskvab Kiv nqQ| mskvwaZ weavb Abyhvqx Kv vbx eZxZ h Kvb Ki`vZv KZK GK ev GKvwaK Drm _K mev P 5 jvL UvKv ch@ bM` MnxZ FYi 19(21) avivi weavb chvR ne| A_vr mskvwaZ weavb Abyhvqx evsK ev Avw_K cwZvbi evBi Ab Kvb ew ev cwZvbi wbKU _K mW PK wfb Ab Kvb gvag mev P 5 jvL UvKv ch@ FY MnY Kiv hve| Ze, G FY cieZx 3 eQii ga cwikva bv Kiv nj 4_ eQi FY MnbKvixi Abvb Drmi Avq wnme MY ne| 1 jv RyjvB, 2012 ZvwiL ev Zvi cieZx mgq FY Mnbi mskvwaZ G weavb chvR ne|
11
(L) AvqKi Aav`ki aviv 19 Gi Dcaviv (21B) Abyhvqx byZb Ki`vZv KZK mveRbxb ^-wbaviYx cwZZ eemv ev ckv Avq c`kbi gvag MwVZ Ki AbvivwcZ cviwK g jab cieZx 5 eQii ga eemv ev ckv _K vbv@i Kiv nj Zv vbv@ii eQi vbv@iKvixi Avq wnme MY Kivi weavb iqQ| G avivq mskvabi gvag fvlvMZ A Zv ` i Kiv nqQ| A_vr mskvwaZ weavb Abyhvqx Kvb byZb Ki`vZv eemv ev ckv LvZ Avq c`kbi gvag c`wkZ Avqi 4 Y ch@ cviwK g jabi myweav Mnb Ki _vKj D g jab wewbqvM mswk Avq eQi ev Avq eQi kl nIqvi cieZx 5 eQii ga eemv ev ckv _K m Y g jab ev Zvi Ask wekl vbv@i Kiv nj vbv@wiZ A_ vbv@ii eQi Ki`vZvi Abvb Drmi Avq wnme MY ne| D`vniYîc ejv hvqRbve gvqvg nvmb bZzb Ki`vZv wnme 2012-2013 Ki eQi eemv LvZ Avq c`kb Ki mveRbxb ^wbaviYx cwZZ AvqKi wiUvb `vwLj KiQb| eemv LvZ wbic Z_ c`kb Kiv nqQt eemv Avq 10,00,000/- UvKv; cviwK g jab 40,00,000/- UvKv; cvwievwiK eq wnme Avq _K Dvjb 3,00,000/- UvKv; mgvcbx g jabwwZ 47,00,000/- UvKv| G Rbve gvqvg nvmb Zvi c`wkZ eemvqi cviwK g jabi 40,00,000/- UvKv ev Zvi Askwekl 2012-2013 Ki eQi ev 2017-2018 Ki eQi ch@ mswk eemv _K vbv@i KiZ cvieb bv| 201712
2018 Kieli ga cviwK g jabi 40,00,000/- UvKv ev Zvi Ask wekl vbv@i Kiv nj h Ki eQi vbv@i Kiv ne H Ki eQi G Ki`vZvi Avq wnme weewPZ ne| Ze, cviwK g jabi evBi c`wkZ Avq Dvjb Kiv hve| (M) AvqKi Aav`ki aviv 19 Gi Dcaviv (24) mskvabi gvag Kv vbxi cwikvwaZ g jab mW PK ev evsKi gvag MnY evaZvg jK Kiv nqQ| mskvwaZ weavbi dj K GP wbewZ bq Gic cvewjK wjwgUW Kv vbx ev Kvb cvBfU wjwgUW Kv vbx MVbKvjxb mgq cwikvwaZ g jab ev cieZxZ G g jab ewi kqvinvviì wbKU _K mW PK ev evsK Uvdvii gvag Mnbi evaevaKZv Avivc Kiv nqQ| kqvinvviMY mW PK ev evsK wfb Ab Kvbfve kqvii g j Kv vbxK c`vb Kij Gic c` AsK mswk eQi Kv vbxi Avq wnme MY ne| be cewZZ G weavb bM` UvKv eZxZ Ab Kvb m ` Kv vbxi g jab wnme vbv@ii chvR ne bv| D`vniYîc ejv hvqRbve Bmjvg 2012-2013 A_ eQi GKwU Kv vbxi 4,50,00,000/- UvKvi kqvi MnY KiQb| Rbve Bmjvg kqvig jab wnme 2,00,00,000/- UvKv Zvi evsK wnmve _K Kv vbxi evsK wnmve Rgv KiQb, 1,50,00,000/- UvKv bM` w`qQb Ges 1,00,00,000/UvKvi mgg ji Rwg c`vb KiQb| Dciv Rbve Bmjvg hnZz Kv vbxi cwikvwaZ g jabi 1,50,00,000/- UvKv bM` cwikva KiQb
13
mnZz GB 1,50,00,000/- UvKv Kv vbxi 2013-2014 Ki eQii Avq wnme MY ne| GKBfve Kv vbxi cwikvwaZ g jab ewi kqvi nvviì wbKU _K h AsK bM` MnxZ ne mB AsK mswk Ki eQi Kv vbxi Avq wnme MY ne| (N) AvqKi Aav`ki aviv 19 Gi Dcaviv (26) mskvabi gvag Kv vbxi FY MnYi mW PK ev evsKi gvag jb`b Kiv evaZvg jK Kiv nqQ| mskvwaZ weavb Abyhvqx h Kvb ew/cwZvb ev AbKvb kbxi Ki`vZvi wbKU _K Kv vbxi FY MnY KiZ nj mW PK ev evsK Uvdvii gvag FY MnYi evaevaKZv iqQ| ewYZ cwZ eZxZ Ab Kvb gvag FY Mnb Kiv nj Gic cv FYK Kv vbxi nvZ KihvM Avq wnme weewPZ ne| DjL, c eeZx weavb Abyhvqx aygv GK Kv vbx _K Ab Kv vbxi FY Mnbi mW PK ev evsK Uvdvii evaevaKZv wQj| myZivs mW PK ev evsK Uvdvi eZxZ Ab Kvb gvag GK Kv vbx KZK Ab Kv vbx FY Mnb Kij cv FbK Kv vbxi nvZ 2012-13 Ki eQi KihvM Avq wnme weewPZ ne| 1 jv RyjvB, 2012 ZvwiL ev Zvi cieZx mgq Kvb Kv vbx KZK Ab Kvb eZxZ MnxZ FYi I Gevii mskvwaZ weavb chvR ne| (O) AvqKi Aav`ki aviv 19 G byZb Dcaviv (28) mshvRb Kiv nqQ| mshvwRZ G weavbi dj GK ev GKvwaK Drm _K 5 jvL UvKvi AwaK FY ev `vb MnYi mW PK ev evsK Uvdvii gvag G FY ev `vb
14
MnY evaZvg jK Kiv nqQ| mW PK ev evsK Uvdvii gvag eZxZ bM` MnxZ Dciv mxgv AwZg Kij m Y AsK Ki`vZvi Avq wnme weewPZ ne| wbewYZ D`vniY viv welqwU Kiv njvtRbve nvmb 2013-2014 Ki eQi wbic FY ev `vb c`kb KiQbt mvbvjx evsKi FY 50 jvL UvKv; fvBqi wbKU _K bM` MnxZ FY 3 jvL UvKv; Avxqi wbKU _K bM` MnxZ `vb 4 jvL UvKv; Ges wcZvi wbKU _K 20 jvL UvKv g ji Rwg `wjji gvag `vb cv| G Rbve nvmb megvU 53 (50+3) jvL UvKv FY wnme cv nqQb| Ki`vZv evsKi gvag 50 jvL UvKv FY Ges 20 jvL UvKv g ji Rwg `vb cv nqQb| Abw`K, fvB I Avxqi wbKU _K bM` FY I `vb wnme megvU 7 (3+4) jvL UvKv MnY KiQb| mW PK ev evsK Uvdvi eZxZ 7 jvL UvKv FY I `vb MnY Kivq Rbve nvmb Gi 2013-2014 Ki eQi D 7 jvL UvKv Avq wnme Mb ne| 1 jv RyjvB, 2012 ZvwiL ev Zvi cieZx mgq Kvb ew Ki`vZv KZK MnxZ `vb ev FYi G weavb chvR ne| Abw`K 5 jvL UvKv ev Zvi Kg cwigvb A_ Kvb Ki`vZv bM` FY wnme cv nq Avq eQii cieZx 3 eQii ga cwikva bv Kij 4_ eQi Gic AcwikvwaZ FY K KihvM Avq wnme weePbv Kivi Rb 19 avivi (21) Dc avivq cvmwK mskvab Kiv nqQ| Dcaviv (21) I (28)
15
Gi mwwjZ weavb Abyhvqx Kvb Ki`vZv GK ev GKvwaK Drm _K bM` megvU 5 jvL UvKv ch@ FY Mnb KiZ cvieb| 5 jvL UvKvi AwaK FY Mnbi mW PK ev evsK Uvdvii gvag Mnb KiZ ne| 4| ^ Qvq Avq NvlYv msv@ byZb aviv 19E mshvRb t Ki AbvivwcZ Avq c`kbi myhvM m^wjZ weavb aviv 19E AvqKi Aav`k, 1984 G mshvRb Kiv nqQ| G weavb Abyhvqx c eeZx GK ev GKvwaK Ki eQii Ki AbvivwcZ Avq Ki`vZv Zvi AvqKi wiUvb kZ mvc c`kb KiZ cvieb| D Ki AbvivwcZ Avq PjwZ Ki eQii AvqKi weeiYxZ c`kbc eK PjwZ Ki eQii chvR nvi AvqKi cwikva Ges Ki AbvivwcZ Avqi Dci chvR AvbycvwZK AvqKii 10% nvi Rwigvbv cwikva KiZ ne| becewZZ G weavbi ewk wbict ew, Kv vbx ev h Kvb Ki`vZv G myhvM MnY KiZ cvieb; c eeZx h Kvb eQi AvqKi wiUvb `vwLj Kibwb Ggb Ki`vZv H eQi ev eQimg n Avq _vKj Zv NvlYvc eK PjwZ Ki eQii wiUvb c`kb KiZ cvieb; c eeZx GK ev GKvwaK eQi AvqKi wiUvb `vwLj Kiv nqwQj Ges AvqKi wbaviY Kvhg m b Kiv nqQ wK wKQy Avq c`kb Kiv nqwb ev AvqKi wbaviY _K Gwoq hvIqv nqQ, m G Ac`wkZ AvqI PjwZ Ki eQii AvqKi wiUvb c`kb KiZ cvieb;
16
AvqKi Aav`k ewYZ 7wU Avqi LvZi ga h LvZ Avq Ac`wkZ wQj mB LvZB G Ac`wkZ Avq c`kbhvM; PjwZ Ki eQii mswk LvZ AwRZ Avqi mv_ c eeZx eQi ev eQi mg n Ac`wkZ Avq GKwZ Ki c`kbhvM| hgb eemv LvZi Avq Ac`wkZ _vKj eemv LvZB Zv c`kb KiZ ne; 2012-2013 Ki eQi ev ZrcieZx KieQi mg n (G weavb ejer _vKv mvc) Ac`wkZ Avq c`kb Kiv hve; h Ki eQi G Ac`wkZ Avq c`wkZ ne mB Ki eQii Rb chvR Kinvi Abyhvqx AvqKi c`q ne; Ki AbvivwcZ Avqi Dci chvR AvbycvwZK AvqKii 10% wnme Rwigvbv AvivchvM ne; chvR mviPvR AvivwcZ ne| GQvovI Ki AbvivwcZ Avq c`kbi wbv kZvejx cwicvjb KiZ net (K) AvqKi Aav`ki 75(2) avivq DjwLZ mgqmxgvi ga AvqKi wiUvb `vwLj KiZ ne; (N) `vwLjKZ wiUvbi mv_ Ki`vZvi bvg, Ki AbvivwcZ Avqi LvZ, Ki AbvivwcZ Avqi cwigvb, chvR AvqKi I Rwigvbvi cwigvb DjLc eK c_K KvMR G msv@ GKwU NvlYv c `vwLj KiZ ne| Ze, wbv mg n Ki AbvivwcZ Avq c`kb Kiv hve bvt (K) AvqKi Aav`ki 93 (3)(we) avivi AvIZvq Kvb Ki`vZvi wei bvwUk c`vb Kiv nj Ges G bvwUki Kvhg wb wKZ bv nj;
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(L) AvqKi Aav`ki 113(Gd) aviv Abyhvqx Kvb Ki`vZvi wei evsK wnmve Zjvkx ev cixvi Rb evsK c ciY Kiv nj ev ci cwZ MnxZ Kvhg Pjgvb _vKj; (M) Kvb Ki`vZvi wei AvqKi Aav`ki 164, 165 ev 166 avivq Kvhg MnxZ nj Ges Dciv Kvhg Pjgvb _vKj ; (N) Gic c`wkZ Avq Kvb ea Avqi Drm _K D Z bv nj ev Acivag jK Kvb Kvhg _K D Z nj| c e Ki AbvivwcZ wK mshvwRZ weavbi dj c`wkZ Avq h Kvb wk cwZvq ev wk m mviY, we`gvb wki BMRE, nvDwRs LvZ wnme evox ev GcvUgU q ev wbgvY ev Rwg q, K GP ZvwjKvfz h Kvb Kv vbxi wmwKDwiwUR (K, kqvi, e, wWevi, BZvw`) q, cY ev mev Drcv`b wbqvwRZ h Kvb eemv ev evwYwRK ev wk D`vM LvZmn Ab Kvb LvZ ev h Kvb Avq mwKvix Kvhg (income generating activities) wewbqvM Kiv hZ cvi| `yB KvwU UvKvi AwaK m ` AvQ Ggb Ki`vZv 19E avivq Ki AbvivwcZ Avq c`kb Kij D Ki AbvivwcZ Avqmn gvU Avqi Dci chvR Kii 10% nvi mviPvR c`q ne| Kvb Ki`vZv 19E avivq Ki AbvivwcZ Avq c`kb Kij D Ki AbvivwcZ Avqmn gvU Avq wewbqvM iqvZi Rb wfw wnme MY ne| 19E avivq cwikvwaZ AvqKi I Rwigvbvi Drm evLv KiZ ne| wbv D`vniYi gvag G weavb Abyhvqx Ki AbvivwcZ Avq c`kb, chvR AvqKi, Rwigvbv I mviPvR c`vbi welqwU DjL Kiv njvt
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Rbve AvRMi Avjx GKRb cyivZb Ki`vZv whwb 1976 mvj _K AvqKi wiUvb `vwLj Ki AvmQb| RyjvB, 2012 gvm Rbve Avjx `Ljb h, 2007-2008 Kiel _K 20112012 Kiel ch@ wewfb Kiel gvU 16,00,000/- UvKv eemv LvZ Zuvi Ki AbvivwcZ Avq iqQ| wZwb 20122013 Kieli AvqKi wiUvbi mv_ 19E avivq Ki AbvivwcZ Avq 16,00,000/- UvKv c`kbi wmv@ MnY KiQb| weeP Kiel Zuvi iqvZhvM wewbqvM `vex 5,00,000/- UvKv Ges c`wkZ bxU m ì cwigvY 2,50,00,000/- UvKv| 2012-2013 Kieli mveRbxb ^wbaviYx cwZZ `vwLjKZ AvqKi wiUvbi mv_ c_K weeiYxZ wZwb wbic Avq wefvRb `wLqQbt
Avqi Drm eemv Avq evoxfvov Avq Abvb Drmi Avq gvU 2012-2013 Ki eli Avq 4,00,000/1,00,000/1,00,000/6,00,000/19E avivq Avq NvlYv 16,00,000/--16,00,000/gvU 20,00,000/1,00,000/1,00,000/22,00,000/-
G, Rbve AvRMi AvjxK 2012-2013 Kiel wbic Avq cwiMYbvc eK AvqKi c`vb KiZ net 2012-13 Kiel AwRZ Avq 6,00,000/- UvKv Ki AbvivwcZ Avq 16,00,000/- UvKv gvU Avq 22,00,000/- UvKv gvU c`q Kii cwigvb4,00,000/- UvKv ev` wewbqvM iqvZ 44,000/- UvKv c`q Ki 3,56,000/- UvKv Ki AbivwcZ Avqi Dci AvivchvM
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Ki ne wbic: 3,56,000 16,00,000 = 2,58,909/- UvKv 22,00,000 10% wnme Rwigvbv ne 25,891/- UvKv gvU c`q Kii cwigvY 3,81,891/- UvKv mviPvR 10% nvi --38,189/- UvKv bxU c`q Kii cwigvY 4,20,080/- UvKv| dj, Rbve AvRMi AvjxK 2012-2013 Ki eQii 4,20,080/UvKv Ki eve` c`vb KiZ ne Ges Avq wnme wbiwcZ 22,00,000/- UvKvi myweav wZwb MnY KiZ cvieb| Rbve Avjx Zuvi AvqKi weeiYxi mv_ c_K KvMR Ki AbvivwcZ Avqi LvZ I cwigvY, Ki AbvivwcZ Avqi Rb chvR AvqKi I Rwigvbvi cwigvY DjLc eK Dc Ki Kwgkbvi eivei GKwU NvlYvc `vwLj Kieb| Ki`vZv KZK 19E avivi AvIZvq NvwlZ AvqK cieZx Ki eQii Avq wbaviYi wfw wnme weePbv Kiv hve bv| Ki`vZvi Gic mveRbxb ^wbavibx wiUvb AwWUi Rb wbevPb Kiv nj AwWUi Kvhg aygv mswk Ki eQii g j Avqi Dci cwiPvwjZ ne| 5| AvqKi Aav`k 1984 Gi aviv 25 mskvab t A_ AvBb, 2012 Gi gvag AvqKi Aav`ki aviv 25 Gi Dcaviv(1) Gi clause (g) Gi kZvskwU wejy Kiv nqQ| D mskvabxi dj emZevox wnme eeZ Mn-m w wbgvY, q ev givgZi Rb 20 jvL UvKv ch@ MnxZ FYi my` Ki`vZvi gvU Avq _K weqvM Kivi weavb iwnZ Kiv nqQ| 2012-2013 Ki eQi _K Ki`vZvi Ab Kvb Avqi wecixZ G FYi my` Abygv`bhvM LiP wnme Avi weewPZ ne bv| 6| AvqKi Aav`k 1984 Gi aviv 30 mskvab t
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A_ AvBb, 2012 Gi gvag AvqKi Aav`ki aviv 30 Gi `ywU byZb clause (l) Ges clause (m) mshvRb Kiv nqQ| (K) byZb clause (l) Gi weavb Abyhvqx kqvi nvvi cwiPvjKK Kvb Kv vbx KZK h Kvb Dcvq cwikvwaZ Kwgkb ev wWmKvDU D Kv vbxi Abygv`bhvM LiP wnme weewPZ ne bv| 1 RyjvB 2012 ZvwiL _K cwikvwaZ Kwgkb ev wWmKvDUi G weavb chvR ne| (L) byZb clause (m) Gi weavb Abyhvqx Kvb eemv ev ckv Avqi 50,000/- UvKvi Da h Kvb A_ mW PK ev evsKi gvag cwikva Kivi weavb Kiv nqQ| eemv ev ckv mswk LiP 50,000/- UvKvi Da bM` cwikva Kiv nj G LiP Abygv`bhvM eq wnme weewPZ ne bv weavq cwikvai eQi Zv Ki`vZvi Avq wnme MY ne| Ze, KvuPvgvj qi G weavb chvR ne bv| Abw`K, KgKZv/KgPvixìK 15 nvRvi UvKv ev Zvi AwaK eZb ev gRyix c`vbi mW PK ev evsKi gvag c`vbi c eeZx weavb ejer iqQ| GQvov, Kvb miKvix `vq hgbt ciKi, we`yr, Mvm, cvwbi wej BZvw` cwikvai I G weavb chvR ne bv| D`vniYîc ejv hvq: gmvm K bvgxq UUvBj Kv vbxi Avw_K wnmve weeiYx cZi j gmvm L bvgxq PvUvW GKvDUU dvgK wbqvM Kiv nqQ| wbixv Kvhg m v`bi Rb gmvm L bvgxq dvgK wZb wKw@Z 48 nvRvi UvKv, 35 nvRvi UvKv Ges 72 nvRvi UvKv wnme megvU 1 j 50 nvRvi UvKv bM` c`vb Kiv nqQ| G, wbavwiZ mxgv 50 nvRvi UvKv AwZg Kiv mI PK ev evsK Uvdvii cwieZ bM` c`vb Kivq 72 nvRvi UvKv Abygv`bhvM LiP wnme weewPZ ne bv| Ze 48 nvRvi Ges 35 nvRvi megvU 73 nvRvi UvKv `yB wKw@Z bM` c`vb Kiv njI GKKvjxb
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cwikvai wbavwiZ 50 nvRvi UvKvi mxgv AwZg bv Kivq G weavb chvR ne bv| G weavb 1 RyjvB 2012 ev ZrcieZxZ bM` A_ cwikvai ejvq chvR ne|
7| AvqKi Aav`k 1984 Gi aviv 46B mskvab t A_ AvBb, 2012 Gi gvag AvqKi Aav`ki aviv 46B Gi Dcaviv (1) Gi ci GKwU bZzb cvfvBmv mshvRb Ki XvKv, MvRxcyi, bvivqYM I PMvg Rjvq vwcZ evqv-dviwUjvBRvi, cUvKvwgKjm wkK 46B avivq DwjwLZ Abvb kZ cwicvjb mvc Ki AeKvk myweav `qv nqQ| c ei weavb Abyhvqx XvKv, MvRxcyi, bvivqYM I PMvg Rjvq D wk vcbi Ki AeKvk wQj bv| A_vr G mskvabxi dj evsjv`ki h Kvb GjvKvq vwcZ evqv-dvwUjvBRvi, cUv- KvwgKj&m wk 46B avivq DwjwLZ Abvb kZ cwicvjb mvc Ki AeKvk myweav cvwi hvM ej MY ne| 8| AvqKi Aav`k 1984 Gi aviv 46C mskvab t A_ AvBb, 2012 Gi gvag AvqKi Aav`ki aviv 46C Gi Dcaviv (2) Gi clause (o) mskvabi gvag Uvj moKi cvkvcvwk Uvj mZzKI 46C avivq DwjwLZ Abvb kZ cwicvjb mvc fZ AeKvVvgv myweav wnme Ki AeKvk myweav c`vbi weavb Kiv nqQ|
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9| AvqKi Aav`k 1984 Gi aviv 47 mskvab t A_ AvBb, 2012 Gi gvag AvqKi Aav`ki aviv 47 mskvabi gvag Kv-AcviwUf mvmvBwUi evswKs eemv nZ Avq Kigy wnme weePbvi weavb wejvc Kiv nqQ| Ze aviv 47 G DjwLZ Kv-AcviwUf mvmvBwUi Abvb Kigy myweav envj ivLv nqQ| cwiewZZ weavb 2012-2013 Ki eQi _K chvR ne|
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10| AvqKi Aav`k 1984 Gi aviv 52 mskvab t AvqKi Aav`ki aviv 52 Gi we`gvb weavb Abyhvqx Kv vbx
ghv`vi Ki`vZvmn KwZcq cwZvb KZK Pzw I mieivni Aaxb c`q A_ nZ wewa-16 Abyhvqx Drm AvqKi KZbi weavb iqQ| A_ AvBb,
2012 Gi gvag AvqKi Aav`ki aviv 52 Gi Dc- aviv (1) mskvab Ki jvKvj Gj.wm Gi gvag c`q/cwikvahvM A_KI Drm Ki KZbi AvIZvfz Kiv nqQ| GB msv@ wbqg-cwZ wbg DjL Kiv njv t Kejgv jvKvj Gj/wmi gvag c`q A_ nZ Drm Ki KZb chvR| evsjv`k _K we`k cY ivbx msv@ Av`k (gvvi Gjwm) ev@evqbi j ivbxi Av`kvaxb cY cZ RwoZ AvbymwK Abvb cY evK-Uz-evK Gj/wmi gvag qi G avivi AvIZvq Drm Ki KZb chvR ne bv| we`k cY ivbx msv@ Av`ki (gvvi Gjwm) wecixZ m vw`Z evK-Uz-evK Gj/wm eZxZ `ki h Kvb GjvKvq AewZ Kv vbx ghv`vi Ki`vZvmn KwZcq cwZvb KZK Gj/wmi gvag cY ev mev q m vw`Z nj m evsK KZK wbavwiZ nvi Drm Ki KZb chvR ne| D`vniYîc ejv hvq: (K) evsjv`ki gmvm K bvgxq Kv vbx Zix cvlvK cZc eK we`k ivbx Ki _vK| gvwKb hyivi gmvm L bvgxq Kv vbx 1 j gvwKb Wjvii Zix cvlvK qi Rb gmvm K bvgxq Kv vbxi bvg Gjwm c`vb KiQ| gmvm K Kv vbx G ivbx Av`k ev@evqbi Rb Zix cvlvK cZi j
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AvbymwK cY hgb evZvg, cvBm UvM, nvvi BZvw` qi Rb evsjv`ki gmvm M Kv vbxK 20 nvRvi gwKb Wjvii evK Uz evK Gj/wm c`vb KiQ| GB 20 nvRvi Wjvii Gj/wm jvKvj evK-Uz-evK Gjwm nIqvq G 52 avivi Aaxb Kvb Ki KZb ne bv| Ze, G 53wewe avivi Aaxb Drm Ki KZb chvR ne| (L) evsjv`ki gmvm K bvgxq Kv vbx Zix cvlvK cZc eK we`k ivbx Ki _vK| G Kv vbx Zvi dvix feb givgZi KvR m v`bi Rb Rbve dqmvji wbKU _K 1 nvRvi evM wmgU qi Dk evsKi gvag 4 j UvKvi jvKvj Gj/wm c`vb KiQ| gmvm K bvgxq cwZvbwU ivbx eemvqi mv_ RwoZ _vKjI hnZz G jvKvj Gjwmi wecixZ Kvb gvvi Gjwmi mswkZv bB, mnZz G Gjwmi Aav`ki 52 avivi weavb Abyhvqx Drm Ki KZb chvR ne| miKvi, vbxq KZc, wewae Kcvikb Ges Gi BDwbUmg n, mKj Kv vbx (Awbevmx I RqU fvi Kv vbxmn), evsK I exgv Kv vbx, mgevq evsK, wekwe`vjq, gwWKj KjR, WUvj KjR, Bwwbqvwis KjR, Ges Gb.wR.I eyivi mv_ wbewZ Gb.wR.I mg~n KZK h mKj evsK cY ev mev qi Rb jvKvj Gj/wm
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Lvjv ne m mKj jvKvj Gj/wmi wecixZ A_ cwikvai mgq Gj/wm Icwbs evsK Aav`ki 52 avivi weavb Abyhvqx Drm AvqKi KZb Kie| G A_ MnxZv A_vr cY ev mev c`vbKvixi ghv`v weeP ne bv| Ze cY ev mev c`vbKvix hw` Kvb AKihvM mvi AwaKvix miKvix cwZvb nq m Drm Ki KZbi G weavb chvR ne bv| Dci ewYZ h mg@ cwZvb Drm Ki KZbi `vwqZcv m mg@ cwZvbmg n Qvov Ab Kvb ew ev cwZvb KZK jvKvj Gj/wm Lvjv nj m AvjvP aviv I wewai Aaxb Drm Ki KZb chvR ne bv| D`vniYîc, GKRb ew ghv`vi Ki`vZv Zvi GKK gvwjKvbvaxb eemv cwZvbi bvg cY I mev qi Rb jvKvj Gj/wm Lyjj m Gj/wmi wecixZ A_ cwikvai mgq AvjvP aviv I wewai Aaxb Drm AvqKi KZb chvR ne bv| Gic msMnxZ Drm AvqKi Pzov@ Ki`vq wnme MY Kivi Rb AvqKi Aav`ki 82C avivq cvmwK mskvabx Avbv nqQ| 1 RyjvB 2012 _K Drm AvqKi KZbi G weavb KvhKi ne| 11| AvqKi Aav`k 1984 Gi aviv 52K mskvab t A_ AvBb, 2012 Gi gvag AvqKi Aav`ki aviv 52K mskvab Ki wmwU Kcvikb ev cimfv KZK UW jvBm bevqbi mgq Drm AvqKi msMni nvi wbic cybtwbaviY Kiv nqQt (K) XvKv (Di I `wY) I PMvg wmwU Kcvikb-500/- UvKv; (L) XvKv I PMvg eZxZ Abvb wmwU Kcvikb-300/- UvKv;
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(M) Rjv kni AewZ cimfv- 300/- UvKv; Ges (N) Ab h Kvb cimfv- 100/- UvKv cwiewZZ G weavb 1 RyjvB 2012 _K UW jvBm bevqbi chvR ne| 12| AvqKi Aav`k 1984 Gi aviv 52N mskvab t AvqKi Aav`ki aviv 52N mskvab KiZt iUvj cvIqvi Kv vbxi AvqKi wbaviY msv@ weavb Kiv nqQ| evsjv`k we`yr Dbqb evW KZK iUvj cvIqvi Kv vbxi wej cwikvai Drm KwZZ AvqKiK Pzov@ Ki`vq wnme MY Kivi weavbwU 52N avivi cwieZ 82C avivq A@f Kiv nqQ| dj, iUvj cvIqvi Kv vbxi wej _K Drm Ki KZb Ges KwZZ Ki c ei bvq Pzov@ Ki`vq wnme weewPZ ne| 13| Drm AvqKi KZb/msMn msv@ byZb aviv 52R mshvRbt
Drm AvqKi KZb/msMn msv@ GKwU byZb aviv mshvRb Kiv nqQ| be mshvwRZ aviv 52R Abyhvqx Av@RvwZK Uwjdvb Kji International Gateway Service (IGW) c`vbi wecixZ Kvb wej ev h Kvb A_ cwikvai 1% nvi Drm AvqKi KZb chvR ne| h evsKi gvag Gic mev c`vbKvix Kv vbx A_ cv ne mB evsK cwikvahvM mgy`q A_i Dci 1% nvi Drm AvqKi KZb Kie| Abw`K 82C avivq cqvRbxq mskvabi gvag Gic Drm KwZZ AvqKi Pov@ Ki`vq wnme MY Kivi weavb Kiv nqQ|
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G avivi Dc-aviv (2) Abyhvqx Av@RvwZK Uwjdvb Kji International Gateway Service (IGW) c`vbKvix Kv vbx KZK cv A_ wewUAviwm Gi mv_ m vw`Z Pzw Abyhvqx AbKvb ew ev cwZvbi ga eUbi c`q A_i Dci 5% nvi Drm AvqKi KZb chvR ne| A_vr IGW Kv vbx KZK ICX, ANS Kv vbxK ev Ab h Kvb ew ev cwZvbK wewUAviwmi mv_ m vw`Z Pzwi AvIZvq cwikvahvM A_i Dci cwZ 5% nvi Drm AvqKi KZb Kie| Abw`K 82C avivq cqvRbxq mskvabi gvag ICX Kv vbxi wbKU _K Gic Drm KwZZ AvqKi Pov@ Ki`vq wnme MY Kivi weavb Kiv nqQ| Ze ANS Kv vbx ev Ab Kvb ew ev cwZvbi Gic cvw _K KwZZ Drm AvqKi Pzov@ Ki`vq wnme MY ne bv| 1 RyjvB 2012 _K Drm AvqKi KZbi G weavb KvhKi ne| G avivi Dc-aviv (3) Gi weavb Abyhvqx mswk Ki`vZvi Ave`bi cwZ RvZxq ivR^ evW KZbhvM AvqKii nvi nvm ev Gic Drm AvqKi KZb _K AevnwZ c`vb KiZ cvie| 14| AvqKi Aav`k 1984 Gi aviv 53 mskvab t aviv 53 mskvab Ki G avivwU aygv Avg`vbxi Rb wbw` Kiv nqQ| ivbx _K Drm Ki KZb msv@ c_K aviv _vKvq G aviv _K ivbx msv@ eYbv ev` `qv nqQ| 15| AvqKi Aav`k 1984 Gi aviv 53A mskvab t (K) aviv 53A mskvab Ki evox fvov _K Drm Ki KZbKvix KZci AvIZv ew Kiv nqQ| mskvwaZ weavb Gi dj c ei KZcmn h Kvb KjR ev zj KZK evox fvov c`vbi Drm AvqKi KZbi weavb Kiv nqQ| GQvov mskvwaZ weavb
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Abyhvqx h Kvb AsK evox fvov wnme c`vbKvj 5% nvi Drm KZbi weavb Kiv nqQ| c eeZx weavb Abyhvqx gvwmK 20,000/UvKv ch@ evoxfvov Drm Ki KZbi AvIZv ewnfZ wQj hv eZgvb iwnZ Kiv nqQ| wewai welqwU g j Aav`k mwbewkZ nIqvq AvqKi wewagvjvi G msv@ wewa 17B wejvc Kiv nqQ| 1 RyjvB 2012 _K Drm AvqKi KZbi G weavb KvhKi ne| 16| AvqKi Aav`k 1984 Gi aviv 53BB mskvab t
aviv 53BB mskvab Ki bxU I Ifb MvgUm&, UwiUvIqj, MvgUm& wki KvUzb I GmwiR, cvURvZ è, wngvwqZ Lv`, kvKkw, PvgovRvZ è I cvKURvZ Lv` ivbxi ivbx g ji 0.60% Gi cwieZ 0.80% nvi Drm AvqKi KZbi weavb Kiv nqQ| 1 RyjvB 2012 _K 0.80% nvi Drm AvqKi KZbi cwiewZZ G weavb KvhKi ne| 17| AvqKi Aav`k 1984 Gi aviv 53BBBB mskvabt
aviv 53BBBB mskvab Ki bxU I Ifb MvgUm&, UwiUvIqj, MvgUm& wki KvUzb I GmwiR, cvURvZ è, wngvwqZ Lv`, kvKkw, PvgovRvZ è I cvKURvZ Lv` eZxZ Abvb cY ivbxi ivbx g ji 0.70% Gi cwieZ 0.80% nvi Drm AvqKi KZbi weavb Kiv nqQ| 1 RyjvB 2012 _K 0.80% nvi Drm AvqKi KZbi cwiewZZ G weavb KvhKi ne|
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AvqKi Aav`k 1984 Gi aviv 53D mskvabt
aviv 53D Gi Dc-aviv (2) Gi ci byZb cvfvBmv mshvRb Kiv nqQ| dj wmbgv, bvUK, wevcb, Uwjwfkb ev iwWI Gi Kvb Abyvb Ask MnYi Rb AwfbZv-Awfbx, wkx ev Ask MnYKvix ewK Kvb mvbx/wd cwikvai c`q A_i cwigvb 10,000/- (`k nvRvi) UvKv ev Zvi Kg nj Drm AvqKi KZb chvR ne bv| Ze, G LvZ cwikvahvM megvU A_i cwigvb 10 nvRvi UvKvi AwaK nj mgy`q AsKi Dci 10% nvi Drm AvqKi KZb chvR ne| 1 RyjvB 2012 _K cwikvwaZ mvbx ev wd Gi Drm AvqKi KZbi G weavb KvhKi ne| 19| Drm AvqKi KZb/msMn msv@ byZb aviv 53DDD, mshvRbt aviv 53DDD Abyhvqx ivbx evwYR wbqvwRZ ew ev cwZvbK ivbx mnvqZv wnme miKvi KZK c`q bM` myweav ev cash subsidy Gi Dci 5% nvi Drm AvqKi KZbi weavb Kiv nqQ| G KwZZ Ki Pzov@ Ki`vq cwikva wnme MY Kivi j 82C avivq cqvRbxq mskvabx AvbqY Kiv nqQ| 1 RyjvB 2012 _K Drm AvqKi KZbi G weavb KvhKi ne| 20| AvqKi Aav`k 1984 Gi aviv 53F mskvabt
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MvnKi wnmve my` c`vbKvj Drm Ki KZb msv@ 53F aviv mskvab Kiv nqQ| mskvwaZ weavb Abyhvqx h MvnKi Ki`vZv mbvKiY msLv (wU.AvB.Gb) iqQ Ggb ew/cwZvbi evsK my`/ gybvdvi Dci 10% nvi Ki KZb chvR ne| Abw`K h MvnK wU.AvB.Gb `vwLj KiZ e_ nqQb, m evsK ev Avw_K cwZvb my`/gybvdvi Dci 15% nvi Drm AvqKi KZb Kie| h mKj ew/cwZvbi wU.AvB.Gb iqQ Zuviv mswk Ki mvKj nZ BmyKZ wU.AvB.Gb mb`c ev wiUvb `vwLji cvw ^xKvic mswk evsK `vwLj Kieb| Ze aygv mqx wnmvei eQii h Kvb mgq 1 jvL UvKvi bxP wwZ (balance) _vKj MvnKi wU.AvB.Gb bv _vKjI 10% nvi Drm Ki KZb chvR ne| Ze, G mqx wnmve 1 jvL UvKvi ekx wwZ _vKj Ges MvnKi wU.AvB.Gb bv _vKj 15% nvi Ki KZb chvR ne| GKB MvnKi GKB evsK GKvwaK mqx wnmve _vKj cwZwU mqx wnmvei Rb Avjv`v Avjv`vfve GB wbqgi AvIZvq Avme| h mKj ew/cwZvbi wU.AvB.Gb iqQ Zvì mKj aibi evsK wnmei my`/gybvdvi Dci 10% nvi Drm AvqKi KZb chvR ne| Ze wbv Drm AvqKi KZb chvR ne bvt (K) Zdkxwj evsK KZK PvjyKZ Ges miKvi KZK Abygvw`Z h Kvb wWcvwRU cbkb xgi Dci evsK KZK c`q my`/gybvdvi Ges (L) Dchy my`/gybvdv nZ Drm AvqKi KZb chvR bq gg RvZxq ivR^ evW Kvb ew/cwZvb ev Kvb kYxi ew/cwZvbi AbyK j mvaviY ev wekl Av`k Rvix Kij|
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evsK my`/gybvdvi Dci Drm AvqKi KZbi weavb bxPi D`vniY viv evLv Kiv njvtD`vniY (1)t gvmvt kvgxgv cvifxbi Kvb wU.AvB.Gb bB| Zuvi GKwU mqx wnmve AvQ, hvZ 1 RyjvB 2012 nZ 31 wWmî 2012 mgqe wwZi cwigvb 1 jvL UvKvi Kg wQj| D mqx wnmve 31 wWmî 2012 ZvwiL 2,800/- (`yB nvRvi AvUkZ) UvKv my`/gybvdv c`q nj Zv wWUKvj 2,800/- (`yB nvRvi AvUkZ) UvKvi 10% nvi 280/- (`yBkZ Avwk) UvKv Drm AvqKi KwZZ ne| aiv hvK, gvmvt kvgxgv cvifxbi GKB mqx wnmve 1 Rvbyqvix 2013 nZ 30 Ryb 2013 mgqei Kvb GK mgq wwZi cwigvb 1 j UvKvi ekx wQj| D mqx wnmve 30 Ryb 2013 ZvwiL 4,500/- (Pvi nvRvi cuvPkZ) UvKv my`/gybvdv c`q nj Zv wWUKvj 4,500/- (Pvi nvRvi cuvPkZ) UvKvi 15% nvi 675/(QqkZ cuPvi) UvKv Drm AvqKi KwZZ ne| GLvb DjL h, 2012-2013 A_ eQii klva mqx wnmve wwZi cwigvY 1 jvL UvKvi ekx njI c_gvai cv myì Dci 10% nviB Drm AvqKi KZb chvR ne| KviY c_gvai my`/gybvdv wWUKvj wwZi cwigvY 1 jvL UvKvi Kg wQj| D`vniY (2)t Rbve gvqvg nvmbi Gi Kvb wU.AvB.Gb bB| Zuvi GKwU mqx wnmve AvQ hvZ 1 RyjvB 2012 nZ 31 wWmî 2012 mgqei h Kvb mgq wwZi cwigvb 1 jvL UvKvi ekx wQj| D mqx wnmve 31 wWmî 2012 ZvwiL 5,000/- (cuvP nvRvi) UvKv my`/gybvdv c`q nj Zv wWUKvj 5,000/- (cuvP nvRvi) UvKvi 15% nvi 750/- (mvZkZ cvk) UvKv Drm AvqKi KwZZ ne|
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aiv hvK, Rbve gvqvgi GKB mqx wnmve 1 Rvbyqvix 2013 nZ 30 Ryb 2013 mgqe wwZi cwigvb 1 jvL UvKvi Kg wQj| D mqx wnmve 30 Ryb 2013 ZvwiL 2,500/- (`yB nvRvi cuvPkZ) UvKv my`/gybvdv c`q nj Zv wWUKvj 2,500/- (`yB nvRvi cuvPkZ) UvKvi 15% nvi 375/- (wZbkZ cuPvi) UvKv Drm AvqKi KwZZ ne| GLvb DjL h, 2012-2013 A_ eQii c_gva mqx wnme wwZi cwigvY 1 jvL UvKvi ekx wQj weavq 30 Ryb I 31 wWmî ZvwiL cv myì Dci 15% nvi Drm AvqKi KZb chvR ne| KviY c_gvai my`/gybvdv wWUKvj wwZi cwigvY 1 jvL UvKvi ekx wQj| 1 RyjvB 2012 ev ZrcieZx D Z my` ev gybvdvi wnmv c`vbi ejvq Drm AvqKi KZbi becewZZ G weavb KvhKi ne| 21| AvqKi Aav`k 1984 Gi aviv 53FF mskvab t jv WfjvcgU eemvq wbqvwRZì Rwg weqi Drm AvqKi Av`vqi nvi msv@ 53FF aviv wbic mskvab Kiv nqQt(K) XvKv, MvRxcyi, bvivqYM, gywM, biwms`x, gvwbKM I PUMvg Rjvq AewZ Rwg weqi iwRkb chvq `wjj g ji 2% Gi cwieZ 5% nvi Drm AvqKi msMnxZ ne| (L) Dciv Rjv eZxZ Ab h Kvb GjvKvq AewZ Rwg weqi iwRkb chvq `wjj g ji 1% Gi cwieZ 3% nvi Drm AvqKi msMnxZ ne| Ze, dvU weqi Drm Ki KZbi we`gvb nvi AcwiewZZ iqQ| 1 RyjvB, 2012 ev ZrcieZxZ iwRkbi cwiewZZ G weavb chvR ne|
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22| AvqKi Aav`k 1984 Gi aviv 53H mskvab t m w n@v@iKvj Drm AvqKi msMn msv@ 53H aviv mskvab Kiv nqQ| mskvwaZ weavb iwRkbi mgq Drm AvqKi msMni nvi cwieZb Ges m wi Aevbi cwiwa ew Kiv nqQ| cwiewZZ G weavb GjvKvwfwK Drm AvqKi msMni nvi wbict(K) ivRavbx Dbqb KZc (ivRDK) I PMvg Dbqb KZc (wmwWG) Gi AvIZvaxb Kwl I A-Kwl Rwg wbwekl m w n@v@ii iwRkbKvj Drm AvqKi Av`vqi nvi `wjj g ji 3%; (L) ivRDK eZxZ XvKv Rjv, wmwWG eZxZ PMvg Rjv, MvRxcyi, bvivqYM, gywM, gvwbKM, biwms`x Rjv, wmwU Kcvikb GjvKv (XvKv `wY wmwU Kcvikb, XvKv Di wmwU Kcvikb I PUMvg wmwU Kcvikb eZxZ), cimfv I KvUbgU evW Gi AvIZvaxb Kwl I A-Kwl Rwg wbwekl m w n@v@ii iwRkbKvj Drm AvqKi Av`vqi nvi `wjj g ji 2%; Ges (M) Aby Q` (K) I (L) Z ewYZ GjvKv eZxZ Ab h Kvb GjvKvi AvIZvaxb aygv AKwl m w iwRkbKvj Drm AvqKi Av`vqi nvi `wjj g ji 1%| A_vr AbyPQ` (K) I (L)Z ewYZ GjvKv eZxZ Ab GjvKvi Kwl Rwg iwRkbKvj Kvb Drm AvqKi KZb chvR ne bv| DjL h, mskvwaZ weavb gvZveK Kvb GjvKv GKBmv_ ivRDK/wmwWG Ges Ab Kvb Rjvi Ask njI Drm Ki KZbi Rb ivRDK/wmwWG Gi AwaB cvavb cve; A_vr, ivRDK/wmwWG Gi Rb chvR nviB Drm Ki KZb KiZ ne|
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D`vniYîc ejv hZ cvi, XvKv, MvRxcyi I bvivqYM Rjvi hme GjvKv ivRDK Gi AvIZvaxb mme GjvKvi Kwl I A-Kwl Rwg wbwekl m w iwRkbKvj `wjj g ji Dci 3% nvi Drm Ki KZb KiZ ne| Abyicfve wmwWG Gi Awavaxb GjvKvi I 3% nvi Drm Ki KZb chvR ne| 1 RyjvB 2012 ev ZrcieZxZ m w n@v@ii iwRkbKvj cwiewZZ G weavb chvR ne| 23| Lvwj Rwg ev cvU-gwkbvixi fvov _K Drm AvqKi KZb msv@ aviv 53J mskvab t Aav`ki 53J aviv mskvab Ki Lvwj Rwg ev cvU-gwkbvixi fvovi Dci 5% nvi Drm AvqKi KZbi weavb Kiv nqQ| byZb weavb Abyhvqx Lvwj Rwg ev cvU-gwkbvixi h Kvb AsKi fvov cwikvai 5% nvi Drm AvqKi KZb chvR ne| c ei weavb Abyhvqx gvwmK 15,000/- UvKv ch@ fvov Ki KZbi AvIZv ewnfZ wQj, hv eZgvb wejvc Kiv nqQ| wewai welqwU g j Aav`k mwbewkZ nIqvq AvqKi wewagvjvi G msv@ wewa 17BB wejvc Kiv nqQ| 1 RyjvB 2012 _K Drm AvqKi KZbi G weavb KvhKi ne| 24| wevcb wej _K Drm AvqKi KZb msv@ aviv 53K mskvab t aviv 53K mskvab KiZt msev`c, gvMvwRb ev cvBfU Uwjwfkb Pvbji wevcb wej _K Drm AvqKi KZbi cvkvcvwk cvBfU iwWI kbi wevcb wej _K Drm AvqKi KZbi weavb Kiv nqQ| G Qvov cvBfU Uwjwfkb ev cvBfU iwWI kb Gi
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GqviUvBg qi wecixZ cwikvahvM A_i DciI 3% nvi Drm AvqKi KZbi weavb ceZb Kiv nqQ| 1 RyjvB 2012 _K cwikvwaZ weji Drm Ki KZbi G weavb chvR ne|
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25| Kv vbx Ki`vZvi AvqKi wiUvbi mv_ c_K Avq cwiMbbv weeiYx `vwLji weavb ceZb [aviv 75(2)(d)(iii)]t A_ AvBb, 2012 Gi gvag aviv 75(2)(d)(iii) mskvab c eK Kv vbx Ki`vZvi wbixwZ wnmve weeiYxZ c`wkZ bxU Avq Ges AvqKi wiUvb c`wkZ gvU Avq mgvb bv nj AvqKi wiUvbi mv_ wbixwZ wnmve weeiYx QvovI G `ywUi mg^q cwiMYbv m^wjZ c_K GKwU weeiYx wiUvbi mv_ `vwLj Kivi weavb Kiv nqQ| 26| Kv vbx Ki`vZv KZK `vwLjKZ Drm AvqKi KZb/ msMn msv@ gvwmK wiUvb cixv Kivi weavb mshvRb [aviv 75A]t aviv 75A Gi bZzb Dc-aviv (4) mshvRb Ki gvwmK wiUvb cixvi bZzb weavb Kiv nqQ| G weavb Abyhvqx mswk DcKi Kwgkbvi Kv vbx Ki`vZvi `vwLjKZ gvwmK Drm AvqKi KZb/msMn msv@ wiUvb cixv KiZ cvieb| D wiUvb cixv@ Kv vbx Ki`vZv AvqKi Aav`ki mg Aavq Abyhvqx Drm AvqKi KZb, Av`vq ev cwikva e_ nqQ gg cZxqgvb nj D Kv vbxK Dc-Ki Kwgkbvi KZK AvqKi Aav`ki 57(1) avivq Ljvcx Ki`vZv wnme MY Kivi weavb Kiv nqQ| 27| mveRbxb ^-wbaviYx cwZZ AvqKi wiUvY `vwLj msv@ aviv 82BB mskvabt A_ AvBb, 2012 Gi gvag aviv 82BB Gi Dc-aviv (3) Gi cvfvBmvwU evwZj Kiv nqQ| dj mveRbxb ^wbaviYx cwZZ `vwLjKZ h Kvb wiUvb RvZxq ivR^ evWi Abygv`b mvc wbixvi AvIZvq Avbv hve|
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GQvov, Dc-aviv (5) cwZvcbi gvag eemv ev ckvq c`wkZ cviwK g jab ev g jabi Ask h Avq eQi c`kb Kiv nqQ m Avq eQi A_ev Avq eQii cieZx 5 eQi eemv ev ckv _K vbv@i Kivi myhvM iwnZ Kiv m wKZ weavbwUi fvlvMZ A Zv `yi Kiv nqQ| D`vinYt aiv hvK, Kvb eemv ev ckvq Kvb bZzb Ki`vZv KZK 2011-2012 Avqeli `vwLjKZ AvqKi wiUvY 10,00,000/- (`k j) UvKv cviwK g jab c`kb Kiv njv| G Ki`vZv 2011-2012 Avqel mn cieZx 5 eQi A_vr 2016-2017 Avqel kl bv nIqv ch@ c`wkZ D g jab ev g jabi Ask eemv ev ckv _K Ab Kv_vI vbv@i KiZ cvieb bv| 28| Pov@ Ki`vq msv@ aviv 82C Gi mskvabt
wZbwU bZzb LvZi Avq P ov@ Ki`vq wnme MY Ki aviv 82C mskvab Kiv nqQ| mskvwaZ weavbi dj wbv Avq Pov@ Ki`vq wnme MY net iUvj cvIqvi Kv vbxi wej _K Section 52N Abyhvqx Drm KwZZ AvqKi; Section 52R Gi AvIZvq Av@RvwZK Uwjdvb Kj LvZ IGW I ICX Kv vbxi Drm KwZZ AvqKi; miKvi KZK c`q bM` myweav ev cash subsidy Gi Dci Section 53DDD Abyhvqx Drm KwZZ AvqKi| 2012-2013 Ki eQi _K G weavb chvR ne|
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29| Ki gvgjv cybt DvPb msv@ weavb mskvab [aviv 93] t A_ AvBb, 2012 Gi gvag aviv 93 Gi Dc-aviv (3) Gi Clause (b) mskvab Kiv nqQ| djk wZZ aviv 93 Gi AvIZvq Kvb Ki eQi kl nIqvi cieZx 6 eQi ch@ D Ki gvgjv cybtDvPb Kiv hve| 1 RyjvB 2012 ev Gi ci Ki gvgjv cybtDvPbi cwiewZZ G weavb chvR ne| 30| Ki gvgjv wb wi mgqmxgv Zvgvw` nIqv msv@ weavb mskvab [aviv 94]t A_ AvBb, 2012 Gi gvag aviv 94 Gi Dc-aviv (1A) Gici GKwU byZb Sub-Section(1B) mwbek Kiv nqQ| djk wZZ Chapter XIA Gi AvIZvq Transfer Pricing mswk Kvb Ki gvgjv wb wi Zvgvwì mgqmxgv ew Ki 3 eQi Kiv nqQ| A_vr mswk Ki eQi AwZv@ nIqvi cieZx 3 eQi Gi ga Ki gvgjvwU wb w KiZ ne| 31| Chapter XIA Rule 75mshvRbt Transfer Pricing msv@ bZzb Rule 70
Chapter XIA Chapter Section 107A Section 107J Rule 70 Rule 75 Section 107A(5) Arm's Length Price
39
Arm's Length Price Section 107C Arm's Length Price Arm's Length Price Arm's Length Price upward adjustment downward adjustment
Section 107C
sub-section (1) (2) Section 107E
Arm's Length Price Arm's Length Price
Arm's Length Price
40
Arm's Length Price
Arm's Length Price
Arm's Length Price
person) person) Section 107E Rule 73 Arm's Length Price
assessee enterprise)
41
TIN, BIN, IRC, ERC,
forecast, estimate;
segment financial statements;
functions performed) risk assumed) assets employed) comparability analysis Arm's Length Price
42
most appropriate method
person) 107E
Section
Rule 75
person) Section 107E person) Section 107F
jwLZ
32|
Zjvkx I RKiY msv@ weavb mskvab [aviv 117]t
A_ AvBb, 2012 Gi gvag aviv 117 Gi Dc-aviv (1) Gi clause (b) Gi mskvabi gvag mnKvix Ki Kwgkbvi c` ghv`vi
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KgKZvKI Zjvkx I RKiYi gZv c`vb Kiv hve| DjL h, c eeZx weavb Abyhvqx Dc Ki Kwgkbvi c` ghv`vi wb Kvb KgKZvK Zjvkx I RKiYi gZv c`vb Kivi myhvM wQj bv| GQvov aviv 117 Gi Sub-Section(2) Gi ci Electronic Records & Systems m wKZ GKwU evLv mshvRb Kiv nqQ| 33| weK weiva wb w msv@ byZb aviv 152II Gi mshvRbt A_ AvBb, 2012 Gi gvag weK weiva wb wi welq GKwU byZb aviv 152II mshvRb Kiv nqQ| djk wZZ Kvb Ki eQii Ki gvgjvi Ki`vZv KZK ADR Gi gvag weiva wb wi Ave`b Kiv nj Ges GKB Avq eQii Rb Dc Ki Kwgkbvi KZK AvcxjvZ UvBeybvj gvgjv `vqi Kiv nj ev Ki Kwgkbvi KZK nvBKvU idvi gvgjv `vqi Kiv nj ADR Gi gvag gvgjv wb w ev G welq Kvb wmv@ nIqvi c e ch@ AvcxjvZ UvBeybvj ev nvBKvU `vqiKZ Ki wefvMi gvgjv ev idvii Kvhg wMZ _vKe| 34| weK weiva wb w msv@ aviv 152K Gi mskvabt A_ AvBb, 2012 Gi gvag aviv 152K mskvabi gvag ADR Gi mnvqZvKvixK (facilitator) c`q fees wbavibi gZv RvZxq ivR^ evWK c`vb Kiv nqQ| 35| weK weiva welq DcKi Kwgkbvi KZK gZvgZ c`vb msv@ aviv 152N Gi mskvabt
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A_ AvBb, 2012 Gi gvag aviv 152N Gi Dcaviv (2) mskvabi gvag mnvqZvKvixi wbKU weK weiva wb wi Ave`bi Dci Dc Ki Kwgkbvi KZK gZvgZ c`vbi mgqmxgv 15 (cbi) w`bi cwieZ 5 (cuvP) Kvhwèm wbaviY Kiv nqQ| 1 RyjvB 2012 ZvwiL ev Zvi cieZxZ PvwnZ Gic gZvgZi mskvwaZ G weavb chvR ne| 36| weK weiva wb wi mgqmxgv msv@ aviv 152O Gi mskvabt A_ AvBb, 2012 Gi gvag aviv 152O Gi Dcaviv (8) mskvabi gvag G Aavqi Aaxb Kvb Ave`b wb wi mgqmxgv 1 (GK) gvmi cwieZ 2 (`yB) gvm wbaviY Kiv nqQ| D mskvabxi dj 1 RyjvB 2012 ZvwiL ev Zvi ci weK weiva wb wi Kvb Ave`b Kiv nj h gvm D Ave`b `vwLj Kiv ne m gvm kl nIqvi cieZx 2 (`yB) gvmi ga weK weiva wb wi D Ave`b wb w KiZ ne| 37| AvqKi wiUvb `vwLj Kiwb Ggb Ki`vZv KZK c_g Avcxj `vqii AvqKi cwikvai weavb mwbek Ki aviv 153 mskvabt A_ AvBb, 2012 Gi gvag aviv 153 G bZzb Dcaviv (4) mshvRb Ki AvqKi wiUvb `vwLj Kibwb Gic Ki`vZv KZK AvcxjvZ hyM/AwZwi Ki Kwgkbvi ev AvcxjvZ Ki Kwgkbvi eivei Avcxj `vqii Dc Ki Kwgkbvi KZK AvivwcZ AvqKii 10% nvi AvqKi cwikvai evaevaKZv Avivc Kiv nqQ| hKvb Ki eQii Rb 1 RyjvB 2012 ZvwiL ev Zvi cieZxZ Avcxj `vqii mskvwaZ G weavb chvR ne|
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DjL h, c eeZx weavb Abyhvqx AvqKi wiUvb `vwLj Kiwb Ggb Ki`vZv KZK AvcxjvZ hyM/AwZwi Ki Kwgkbvi ev AvcxjvZ Ki Kwgkbvi eivei Avcxj `vqii Kvb Ki cwikvai evaevaKZv wQj bv| 38| Kvb bvwUk ev Kiv`k BZvw` Rvixi welq AvqKi Aav`ki aviv 178 mskvabt A_ AvBb, 2012 Gi gvag aviv 178 Gi Dcaviv (1) cwZvcbc eK Gic weavb Kiv nqQ h, Kvb bvwUk, Kiv`k, Ki/cZcY cwiMYbv dig ev Ab Kvb WKzgU iwRvW WvKhvM ev Code of Civil Procedure, 1908 (Act. V of 1908) Gi weavb Abyhvqx mgb Rvixi h cwZ Aej^b Kiv nq m cwZZ Ki`vZvi wbKU Rvix KiZ ne| cwZvwcZ avivi cvfvBmv Abyhvqx Kvb Ki`vZvi Kvb bvwUk, Kiv`k, Ki/cZcY cwiMYbv dig ev Ab Kvb WKzgU D Ki`vZvi 174 avivq gZvcv cwZwbwa KZK MnxZ nj D bvwUk, Kiv`k, Ki/cZcY cwiMYbv dig ev Ab Kvb WKzgU eafve RvixKZ ej MY ne| h Kvb Ki eQii Kvb bvwUk, Kiv`k, Ki/cZcY cwiMYbv dig ev Ab Kvb WKzgU 1 RyjvB 2012 ev ZrcieZxZ Rvixi bZzb G weavb KvhKi ne| 39| wU.AvB.Gb mb` MnYi weavb msv@ aviv 184A mskvabt A_ AvBb, 2012 Gi gvag aviv 184A Gi we`gvb GKwU clause (b) mskvabi gvag h Kvb cimfv _K UW jvBm bevqbi
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wU.AvB.Gb mb` ev wiUvb `vwLji cvw ^xKvi c `vwLji weavb Kiv nqQ| c eeZx weavb Abyhvqx Kej wefvMxq knii cimfv ev wmwU Kcvikb _K UW jvBm bevqbi wU.AvB.Gb mb` ev wiUvb `vwLji cvw ^xKvi c Rgv `vbi weavb wQj| mskvwaZ weavb Abyhvqx h Kvb cimfv ev wmwU Kcvikb _K UW jvBm bevqbi wU.AvB.Gb mb` ev wiUvb `vwLji cvw ^xKvi c Rgv `vbi weavb Kiv nqQ| GKB avivq bZzb 2wU clause mshvRbi gvag wb DjwLZ mg n wU.AvB.Gb mb` ev wiUvb `vwLji cvw ^xKvi c Rgv `qvi weavb Kiv nqQt (K) fvovq PvwjZ j, xgvi, wdwks Ujvi, KvMv, Kvvi, Wv evR BZvwì mvf mvwUwdKU Bmy ev bevqb; Ges (L) Byi Kv vbxi GRUi mvwUwdKU iwRkb ev bevqb| 1 RyjvB 2012 ev ZrcieZxZ Dchz UW jvBm bevqb, mvf mvwUwdKU Bmy ev bevqb Ges Byi GRUi mvwUwdKU iwRkb ev bevqbi mskvwaZ G weavb chvR ne| 40| AvqKi Aav`ki Sixth Schedule Gi Part- A Gi mskvabt (1) paragraph 6 mskvabi gvag pension fund Gi Uvwi Avq Kigy Kivi weavb Kiv nqQ| c eeZx weavb Abyhvqx Kej ^xKZ cwfW dv, Abygvw`Z mycvi Gvbyqkb dv Ges Abygvw`Z MvPzBwU dv Gi Uvwi Avq Kigy wQj; (2) paragraph 11A mshvRbi gvag 5,000/- (cuvP nvRvi) UvKv ch@ wWwfW Avq Ki gy Kiv nqQ| D`vniYt-Kvb Ki`vZv 12,000/- (evi nvRvi) UvKv bM` jfvsk cv nj 12,000/- - 5,000/- = 7,000/- KihvM Avq wnme MY ne|
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G weavb 2012-2013 Ki el _K KvhKi ne| (3) paragraph 33 mskvabi gvag mdUIqvi Dbqb I
Information Technology Enabled Services (ITES) _K Avq Kigy _vKvi gqv` ew Kiv nqQ| Gi gvag G LvZi Kigy Avqi myweav Ryb, 2015 ch@ envj _vKe|
(4) b Zb 4wU paragraph 44, 45, 46 I 47 mshvRb Kiv nqQ| (K) paragraph 44 Gi gvag b Zb wmbgv nj ev wmbc Gi AvqK Ki AevnwZt b Zb wmbgv nj ev wmbc Gi evwYwRK c`kbxi ZvwiL _K D Z AvqK vb f` 5 ev 7 eQii Rb wbic gnvmgvb nvi Ki AevnwZ myweav c`vb Kiv nqQ| XvKv I PMvg wefvM (cveZ Rjvmg n ev`) wbv nvi 5 eQi; Ki AevnwZi gqv` Ki AevnwZi nvi c_g 2 eQi 100% cieZx 2 eQi 50% cieZx 1 eQi 25% ivRkvnx, Lyjbv, wmjU I ewikvj wefvM Ges ivvgvwU, evìevb I LvMovQwo Rjv wbv nvi -----7 eQi; Ki AevnwZi gqv` Ki AevnwZi nvi c_g 3 eQi 100% cieZx 3 eQi 50% cieZx 1 eQi 25%
48
01/07/2012 _K 30/06/2015 ch@ mgqe evwYwRKfve c`kbxi Kvhg i i G myweav c`vb Kiv nqQ; (L) paragraph 45 Gi gvag Rice Bran Oil Drcv`bKvix wk cwZvb Gi AvqK Ki AevnwZt avbi Kzov _K Zj Drcv`bKvix wk cwZvb Gi evwYwRK Drcv`bi ZvwiL _K vbf` 5 ev 7 eQii Rb wbic gnvmgvb nvi Ki AevnwZ myweav c`vb Kiv nqQt XvKv I PMvg wefvM (cveZ Rjvmg n ev`) wbv nvi - 5 eQi; Ki AevnwZi gqv` Ki AevnwZi nvi c_g 2 eQi 100% cieZx 2 eQi 50% cieZx 1 eQi 25% ivRkvnx, Lyjbv, wmjU I ewikvj wefvM Ges ivvgvwU, evìevb I LvMovQwo Rjv wbv nvi -----7 eQi; Ki AevnwZi gqv` Ki AevnwZi nvi c_g 3 eQi 100% cieZx 3 eQi 50% cieZx 1 eQi 25% 30/06/2015 Gi ga evwYwRK Drcv`b i nqQ Gic cwZvbi G myweav c`vb Kiv nqQ| G weavb 2012-2013 Ki el _K KvhKi ne| (M) paragraph 46 Gi gvag fv I myMviexU Drcv`b _K cv AvqK Ki AevnwZt
49
fzv I myMviweU Drcv`b _K D Z Avqi 50% K Ki AevnwZ myweav c`vb Kiv nqQ G weavb 2012-2013 Ki el _K KvhKi ne| (N) paragraph 47 Gi gvag cavbg xi wkv mnvqZv Znwej c` Aby`vbK Ki AevnwZt cavb g xi wkv mnvqZv Uv AvBb, 2012 Gi AvIZvq MwVZ Znwej c` wbavwiZ mxgvi Aby`vb Kigy Avq wnme weePbvi weavb Kiv nqQ; Kv vbx kYxi Ki`vZvMY mev P 8 KvwU UvKv ev gvU Avqi 20% (`yBqi ga hwU Kg) Aby`vb c`vb KiZ cvie; ew kYxi Ki`vZvMY mev P 1 KvwU UvKv ev gvU Avqi 20% (`yBqi ga hwU Kg) Aby`vb c`vb KiZ cvie| G weavb 2012-2013 Ki el _K KvhKi ne| 41| AvqKi Aav`ki Sixth Schedule Gi Part-B Gi mskvabt AvqKi Aav`ki Sixth Schedule Gi Part-B Gi paragraph11 mskvabi gvag Zdwkwj evsKi wWcvwRU cbkb wgi cvkvcvwk Avw_K cwZvb KZK cwiPvwjZ wWcvwRU cbkb wg wewbqvMKI AvqKi iqvZi Rb weePbv Kivi weavb Kiv nqQ| G weavb 2012-2013 Ki el _K KvhKi ne| 42| Ki AevnwZ msv@ KwZcq cvcbt (K) wewfb evwYR msMVbi Avqi Dci Kivivct `ki wewfb evwYR msMVb ev ewYK mwgwZ ev wk mwgwZi Avqi Dci Kivivc msv@ cvcb bs
50
Gm,Avi,I bs-234-AvBb-AvqKi/2011, ZvwiLt 6 RyjvB, 2011 iwnZg bZzb Gm.Avi.I. bs-216AvBb-AvqKi/2012, ZvwiLt 27 Ryb, 2012 Rvix Kiv nqQ| Gi gvag G mKj msMVbi my` ev gybvdv Avq, Mn m w nZ Avq Ges eemv Avq eZxZ Abvb mKj AvqK Kigy Kiv nqQ| Gi dj G mKj msMVbi aygv my` ev gybvdv Avq, Mn m w nZ Avq Ges eemv Avq _vKj Zvi Dci chvR nvi Ki c`vb KiZ ne (cwiwk-1)| (L) Zix cvlvK Ges bxUIqvi Drcv`b wbqvwRZ Ki`vZvi ivbx _K Avq wbi cb msv@t Gm.Avi.I. bs- 217-AvBb-AvqKi/2012, ZvwiLt 27 Ryb, 2012 Gi gvag 1 RyjvB, 2010 wLt ZvwiLi cvcb Gm,Avi,I bs-265-AvBb/AvqKi/2010 mskvabi gvag Zwi cvlvK Ges bxUIqvi Drcv`b wbqvwRZ Ki`vZvi ivbx nZ D Z Avqi aviYvMZ AvqKii nvi 10% weePbvc eK Avq wbicY Ges D Gm.Avi.I Z ewYZ kZvbyhvqx Pzov@ Ki`vq wnme MY Kivi mgqmxgv 30 Ryb, 2012 ZvwiL nZ ew Ki 30 Ryb, 2014 Kiv nqQ (cwiwk-2)| (M) cuywRevRvi wewbqvMt Gm.Avi.I. bs-218-AvBb-AvqKi/2012, ZvwiLt 27 Ryb, 2012 Gi gvag Gm,Avi,I bs 21AvBb/AvqKi/2012, ZvwiL 11 Rvbyqvwi, 2012 mskvabi gvag cyuwRevRvi ZvwjKvf Kv vbxi kqvi ev wgDPzqvj dv BDwbU q ea Dcvq AwRZ Ki AbvivwcZ Avq 10% nvi Ki cwikva mvc
51
wewbqvMi myhvM 30k Ryb, 2013 ch@ ew Kiv nqQ| 1 RyjvB, 2012 _K 30 Ryb, 2013 Gi ga kqvi q wewbqvMKZ A_ m K 15B RyjvB, 2013 ZvwiLi ga mswk Dc Ki Kwgkbvii wbKU wbavwiZ QK NvlYv c`vb KiZ ne| Ze kZ _vK h, h mKj Ki`vZv 30 Ryb, 2012 Gi ga D wewbqvM KiQb m mKj Ki`vZvK 15 RyjvB, 2012 wLt ZvwiLi ga mswk Dc Ki Kwgkbvii wbKU wbavwiZ QK NvlYv c`vb KiZ ne; 1 RyjvB, 2012 _K 30 Ryb, 2013 Gi ga kqvi q wewbqvMKZ A_ 30/06/2014 ZvwiLi ga Dvjb ev Ab vbv@i Kiv hve bv| wewbqvMKZ A_ w`q kqvi jb`b Kiv hve Ges AwRZ gybvdv Dvjb Kiv hve| Ze kZ _vK h, 30 Ryb, 2012 Gi ga wewbqvMKZ A_ 30 Ryb, 2013 wLt ZvwiLi cieZx h Kvb mgq Dvjb ev Ab vbv@i Kiv hve| Dfq cwikvwaZ AvqKii Drm evLv KiZ ne (cwiwk-3)| (N) ivbx cwqvRvZKiY GjvKvi wkt miKvix ivbx cwqvRvZKiY GjvKvq cwZwZ wki Avq we`gvb weavb Abyhvqx 5 eQii Rb kZ mvc Ki AevnwZ cv| Ze Gm,Avi,I bs-219-AvBbAvqKi/2012, ZvwiLt 27 Ryb, 2012Gi gvag Gm.Avi.I bs- 219-AvBb/AvqKi/2011, ZvwiLt 4 RyjvB, 2011 mskvab c eK 1jv Rvbyqvix 2012 nZ miKvix I emiKvix EPZ GjvKvq cwZwZ wk cwZvb GjvKvf` 5 ev 7 eQii Rb kZ mvc Ki AevnwZ myweav cv ne| kZ mg n wbict
52
G GjvKvq cwZwZ wkK wnmve h_vh_fve msiY KiZ ne; Ges AvqKi Aav`ki 75 aviv Abyhvqx cwZ AbymiY Ki wbw` mgqi ga AvqKi wiUvb `vwLj KiZ ne| GjvKvf` Ki AevnwZi gqv` I Kinvi ne wbict (K) XvKv I PMvg wefvM (ivOvgvwU, evìevb I LvMovQwo Rjvmg n ev`) wbv nvi - 5 eQi; Ki AevnwZi gqv` Ki AevnwZi nvi c_g 2 eQi 100% cieZx 2 eQi 50% cieZx 1 eQi 25% (L) ivRkvnx, Lyjbv, wmjU, ewikvj I iscyi wefvM Ges ivOvgvwU, evìevb I LvMovQwo Rjvmg ni Rb wbv nvi - 7 eQi; Ki AevnwZi gqv` c_g 3 eQi cieZx 3 eQi cieZx 1 eQi (cwiwk- 4) Ki AevnwZi nvi 100% 50% 25%
(O) gvUi Kvi ev Rxc iwRkb ev wdUbm bevqb Kvj c`q AvqKii nvi ewt gvUi Kvi, Rxc ev gvBvevmi gvwjKMbK G Mvox iwRkb ev wdUbm bevqbKvj wbavwiZ nvi AvqKi cwikva KiZ ne| Gm,Avi,I bs-22053
AvBb/AvqKi/2012ZvwiLt 27 Ryb, 2012 Gi gvag G msv@ c`q AvqKii nvi wbi c mskvab Kiv nqQt
wgK bs (K) (L) (M) (N) (O) (P) Mvoxi aiY 1500 wmwm ch@ cwZwU gvUiKvi Gi Rb 2000 wmwm ch@ cwZwU gvUiKvi Gi Rb 2000 wmwmi Dci cwZwU gvUiKvi Gi Rb 2800 wmwm ch@ cwZwU Rxc Gi Rb 2800 wmwmi Dci cwZwU Rxc Gi Rb gvBvevm cwZwUi Rb c`q AvqKii nvi UvKv 15,000.00 UvKv 30,000.00 UvKv 50,000.00 UvKv 60,000.00 UvKv 1,00,000.00 UvKv 15,000.00
01 RyjvB 2012 ev ZrcieZxZ Giyc Kvb Mvox iwRkb ev wdUbm bevqbi cwiewZZ G AvqKi nvi chvR ne| GKB Gm.Avi.I mskvabi gvag AviI weavb Kiv nqQ h, KihvM ^Zv bq Gic cwZvbi gvwjKvbvaxb gvUiKvi, Rxc ev gvBvevmi G cvcb DwjwLZ AvqKi chvR ne bv, hw` D cwZvb KihvM ^Zv bq gg RvZxq ivR^ evW _K cZqbc msMnc eK iwRkb KZci wbKU `vwLj Ki| (cwiwk- 5) (P) KwZcq Gm,Avi,I evwZjt Gm,Avi,I bs 221-AvBb/AvqKi/2012, ZvwiLt 27 Ryb 2012 Gi gvag wbv Gm,Avi,I-mg n iwnZ Kiv nqQt S.R.O 266-L/86 dated 1st July, 1986 wejvci gvag RvZxq ivR^ evW wbavwiZ AMMvgx wk (ivwb cwqvKiY GjvKvq AewZ) K Ki AevnwZi weavb evwZj Kiv nqQ| Ze, h mKj wk 30 Ryb 2012 ev Zvi AvM G myweav fvMiZ AvQ Zviv D
54
myweav cvwi ZvwiL _K 10(`k) eQi Ki AevnwZ myweav cvc ne| S.R.O 267-L/86 dated 1st July, 1986; wejvci gvag ivwb cwqvRvZKiY GjvKvq AewZ Kvb wk cwZvb KZK Gm.Avi.I bs 149-Gj/81 ZvwiL 12/05/1981 ev Gm.Avi.I bs 268-Gj/80 ZvwiL 01/07/1980 G DwjwLZ Ki AevnwZi gqv`v@ c` AwZwi Ki AevnwZ myweav fvMi weavb evwZj Kiv nqQ| S.R.O 268-L/86 dated 1st July, 1986 wejvci gvag ivwb cwqvRvZKiY GjvKvq AewZ Kvb wk cwZvb _K Kvb Awbevmx Ki`vZv KZK cv wWwfW Avq Kigy wnme weePbv Kivi weavb evwZj Kiv nqQ| S.R.O 358-L/86 dated 10th September, 1986 wejvci gvag Kvb Kv vbxi gvwjKvaxb evsjv`k vwcZ wk cwZvb Foreign Private Investment (Promotion and Protection) Act, 1980 Gi AvIZvq cwiPvwjZ nj D wk cwZvb KZK KwZcq kZ cwicvjb mvc Ki AevnwZ myweav cvwi weavb evwZj Kiv nqQ| Ze, h mKj wk 30 Ryb 2012ev Zvi AvM
55
G myweav fvMiZ AvQ Zviv D myweav cvwi ZvwiL _K wbw` gqv` ch@ Ki AevnwZ myweav cvc ne (cwiwk-6)| (Q) fvovq PvwjZ moK hvbvenbi AbywgZ AvqKii nvi ewt Gm, Avi, I bs 222-AvBb/AvqKi/2012, ZvwiLt 27 Ryb, 2012 Gi gvag 16 Avlvp, 1416 ev/30 Ryb 2009 wLv ZvwiLi cvcb bs Gm, Avi, I 171-AvBb/2009 Gi mskvabKiZt fvovq PvwjZ moK hvbevnbi AbywgZ AvqKii nvi wbic wbaviY Kiv nqQt (A) iwRkb Gi ZvwiL _K `k eQi AwZv@ nqwb Ggb hvbevnb Gi AbywgZ AvqKii nvi (1) 52 wmUi AwaK Avmb wewk evm UvKv 10,000.00 (2) 52 wmU ev Dnvi Kg Avmb wewk evm UvKv 7,000.00 (3) KbUBbvi cwienb eeZ cvBggyfvi UvKv 15,000.00 (4) cuvP Ubi AwaK aviY gZv m b UvK ev UvKv 10,000.00 UvsK-jwi (5) ò Ubi ekx wK cuvP Ubi ekx bn GBic UvKv 6,000.00 aviY gZvm b UvK ev UvsK-jix (6) ò Ub ev Dnvi Kg aviY gZv m b UvK, UvKv 2,500.00 wcK-Avc, mKj aiYi wnDgvb njvi, gvw ev gvj enbKvix ev hvx enbKvix AUvwiv (Av) iwRkbi ZvwiL _K `k eQi AwZv@ nqQ Gic moK hvbevnbi t moK hvbevnbi aiY AbywgZ AvqKii nvi 1) 52 wmUi AwaK Avmb wewk evm UvKv 5,000.00 56 t moK hvbevnbi aiY
(2) 52 wmU ev Dnvi Kg Avmb wewk evm (3) KbUBbvi cwienb eeZ cvBggyfvi (4) cuvP Ubi AwaK aviY gZv m b UvK ev UvsK-jwi (5) ò Ubi ekx wK cuvP Ubi ekx bn Gic aviY gZvm b UvK ev UvsK-jix (6) ò Ub ev Dnvi Kg aviY gZv m b UvK, wcK-Avc, mKj aiYi wnDgvb njvi, gvw ev gvj enbKvix ev hvx enbKvix AUvwiv
UvKv 3,500.00 UvKv 8,000.00 UvKv 6,000.00 UvKv 3,000.00 UvKv 2,000.00
AbywgZ AvqKii Dchy nvi 1 RyjvB, 2012 ZvwiL ev ZrcieZxZ Kvb moK hvb iwRkb Gi chvR ne| ZvQvovI Gm, Avi, I bs-171 AvBb/AvqKi/2009, ZvwiLt 30 Ryb, 2009 Ges Gm,Avi,I bs -267 AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010 Gi weavb Abyhvqx Abvb moKhvbi wbic weavb ejer AvQt (B) iwRkb Gi ZvwiL _K `k eQi AwZv@ nqwb Ggb hvbevnb Gi t 1) (2) (3) (4) (5) moK hvbevnbi aiY ZvcvbyKzj jvvix evm `vZjv evm ZvcvbyKzj wgwbevm I Kvvi kxZvZc wbqw Z Uvw Kve kxZvZc wbqw Z bq Gic Uvw Kve AbywgZ AvqKii nvi UvKv 20,000.00 UvKv 10,000.00 UvKv 10,000.00 UvKv 7,000.00 UvKv 2,500.00
(C) iwRkbi ZvwiL _K `k eQi AwZv@ nqQ Gic moK hvbevnbi t moK hvbevnbi aiY AbywgZ AvqKii nvi
57
1) (2) (3) (4) (5)
ZvcvbyKzj jvvix evm `vZjv evm ZvcvbyKzj wgwbevm I Kvvi kxZvZc wbqw Z Uvw Kve kxZvZc wbqw Z bq Gic Uvw Kve (cwiwk-7)
UvKv UvKv UvKv UvKv UvKv
10,000.00 5,000.00 6,000.00 3,000.00 1,500.00
(R) Corporate Social Responsibility (CSR) Gi AvIZv mskvabt Gm, Avi, I bs 223-AvBb/AvqKi/2012, ZvwiLt 27 Ryb, 2012 Gi gvag 20 Avlvp, 1418 ev/04 RyjvB 2011 wLv ZvwiLi cvcb bs Gm, Avi, I 229AvBb/AvqKi/2011 Gi mskvabg cavb g xi D P wkv dv Aby`vbi A_K CSR Gi AvIZvq AvqKi iqvZi Rb weePbvi weavb wejvc Kiv nqQ| Ze, AvqKi Aav`ki Sixth Schedule Gi part A Z GKwU bZzb AbyPQ` mshvRbi gvag cavb g xi wkv mnvqZv Uv AvBb, 2012 Gi AvIZvq MwVZ Znwej c` wbavwiZ mxgvi Aby`vb Kigy Avq wnme weePbvi weavb Kiv nqQ| G cwici 40 (N) AbyPQ` G welq eYbv Kiv nqQ| GKB Gm.Avi.I Gi gvag wbv 2wU LvZ c` Aby`vbK Corporate Social Responsibility (CSR) Gi AvIZvq Ki iqvZi Rb MY Kivi weavb Kiv nqQt GBPAvBwf, GBWm ev gv`Kvm ewì wPwKrmv, mPZbZv ew I cybevmb K` cwiPvjbvq wbqvwRZ AjvfRbK emiKvix ^ Qvmex mgvRKjvYg jK cwZvb ev msvq c` Aby`vb; Ges
58
we`k cvPvi nZ DviKZ wk I bvixì cybevmb K` cwiPvjbvq wbqvwRZ AjvfRbK emiKvix ^ Qvmex mgvRKjvYg jK cwZvb ev msvq c` Aby`vb|
(cwiwk -8)
(S) bhvbi AbywgZ AvqKi msv@ t Gm, Avi, I bs 224-AvBb/AvqKi/2012, ZvwiLt 27 Ryb, 2012 Gi gvag 16 Avlvp, 1416 ev/30 Ryb, 2009 wLv ZvwiLi cvcb bs Gm, Avi, I 173AvqKi/2009 iwnZg bZzb GKwU Gm.Avi.I cYqb Kiv nqQ| bZzb Gm.Avi.I Abyhvqx Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvb Ges gvjvgvj cwienb wbqvwRZ KvMv, Kvvi I Wv -evR iwRkb Gi we`gvb AbywgZ AvqKii nvi envj ivLv nqQ| Ze, c`q AbywgZ AvqKii 10 (`k) b AvqKi D b-hvb iwRkb Gi mgq cwikva Kivi kZ D b-hvb q/ARb wewbqvMKZ A_K webv evLvq Mnbi weavb Kiv nqQ|(cwiwk- 9) (T)weK m mviYt weiva wb w Kvhgi Awa
Gm, Avi, I bs 250-AvBb/AvqKi/2012, ZvwiLt 1 RyjvB, 2012 Gi gvag RvZxq ivR^ evWi 30 dvyb, 1418 ev gvZveK 13 gvP, 2012 wLv ZvwiLi cvcb Gm.Avi.I bs 70-AvBb/AvqKi/2012 evwZjg mgM evsjv`ki mKj Ki`vZvMYK weK weiva wb w
59
(Alternative Dispute Resolution) Gi Rb hvM (eligible) ewjqv wbaviY (specify) Kiv nqQ| Ze, evwZjKZ cvcbi AvIZvq weK weiva wb wi h mKj Ave`b cwqvaxb AvQ mjv wb wZ Kvb evav bB| (cwiwk-10) 43| AvqKi wewagvjv mskvabt Gm.Avi.I bs 251-AvBb/AvqKi/2012, ZvwiL, 17 Avlvp, 1419 ev/ 1 RyjvB, 2012 Gi gvag AvqKi wewagvjv, 1984 Gi KwZcq wewa wbic mskvab Kiv nqQt (K) wewa 14 mskvabc eK BjUwbK cwZZ (Epayment) AvqKi cwikvai weavb A@f Kiv nqQ| 26A wewaZI G welq cqvRbxq mskvabx Avbqb Kiv nqQ| Ze, Pvjvb ev c-AWvi Gi gvag AvqKi cwikva/Rgv`vbi c eeZx weavb AevnZ ivLv nqQ| (L) wewa 17A cwZvcbc eK Avg`vbx chvq Drm AvqKii nvi mskvab Kiv nqQ| cwZvwcZ wewaZ wbv cY Avg`vbxi cwZ Ub 800/- (AvU kZ) UvKv nvi Drm AvqKi Av`vqi weavb Kiv nqQt
(i) Ferrous products obtained by direct reduction of iron ore and ...... or similar forms (H. S Code 7203); (ii) Ferrous waste of and scrap; remelting scrap ingots of iron or steel (H.S Code 72.04.10.00, 72.04.21.00, 7204.29.00, 7204.30.00, 7204.41.00, 7204.49.00, 7204.50.00); (iii) Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03) [H.S Code 7206.10.00];
60
(iv) Semi-finished products of iron or non-alloy steel (Billet) (H.S Code 72.07); or (v) Vessels and other floating structures for breaking up (H. S Code 8908.00.00);
Dchy cY eZxZ Ges cwZvwcZ wewaZ (211+18) gvU 229 wU AvBUg DjwLZ Avg`vbx chvq Drm AvqKi Av`vqwenxb cY eZxZ Abvb cY Avg`vbxi Avg`vbx g ji 5% nvi Drm AvqKi Av`vqi weavb envj AvQ| (M) evox fvov _K Drm AvqKi KZb welq AvqKi Aav`ki aviv 53A mskvabc eK wewa 17B wejy nqQ| mskvwaZ weavb Abyhvqx h Kvb AsKi evox fvov cwikvai cwikvahvM AsKi cwigvb wbwekl 5% nvi Drm AvqKi KZb chvR ne| (N) Lvwj Rwg ev cvU gwkbvix fvov _K Drm Avq KZb welq AvqKi Aav`ki aviv 53J mskvabc eK wewa 17BB wejy nqQ| mskvwaZ weavb Abyhvqx h Kvb AsKi fvov cwikvai cwikvahvM AsKi cwigvb wbwekl 5% nvi Drm AvqKi KZb chvR ne| (O) AvqKi wewagvjvi wewa 24(1aaa) mskvabi gvag U GvmmgUi AvqKi wiUvb Kinvi mskvab Kiv nqQ| cwiewZZ weavb Abyhvqx(A) AvU j UvKv ch@ g jab iqQ Ggb eemvi U GvmmgUi Kinvi 3,000/- UvKv| 8 j UvKvi AwaK Ze 10 j UvKvi AwaK g jab bq Ggb eemvi U GvmmgU Gi Kinvi 5,000/- UvKv| (Av) ckvMZ AwfZv 5 eQi ev Zvi Kg Ggb ckvi U GvmmgU Gi Kinvi 3,000/- UvKv| ckvMZ AwfZv 5 eQii ekx Ze 10 eQii ekx bq Ggb ckvi U GvmmgU Gi Kinvi 5,000/- UvKv|
61
Abw`K, wewa 38B I Abyicfve mskvab Kiv nqQ| Ze, 1 RyjvB, 2012 ZvwiLi c e Kvb Ki`vZv U GvmmgUi AvIZvq Kvb Ki c`vb Ki _vKj D Ki`vZv c_g eQi h nvi Ki c`vb KiQ m Kinvi cieZx 2 eQii Rb AcwiewZZ _vKe| (P) wewa 24A mskvabi gvag Drm AvqKi msv@ wiUvb Drm AvqKi KZbi 2wU bZzb LvZ h_vt BUvibvkbvj MBUIq mvwfm I GcvU Kvk mvewmwW _K Drm AvqKi KZbi Rb `ywU GwU mshvRb Kiv nqQ| GKB wewaZ cqvRbxq mskvabi gvag bem Ki Aj AvqKi Rgv`vbi wnmve KvWmg n mshvRb Kiv nqQ| (Q) weK weiva wb wi Ave`b dig msv@ wewa 27C wejvc Kiv nqQ| RvZxq ivR^ evW _K RvixKZ Gm.Avi.I bs -68-AvBb/AvqKi/2011, ZvwiLt 05/03/2012 Gi gvag c_Kfve weK weiva wb w (cwZ) wewagvjv, 2012 cYqb Kivq wewa 27C AcqvRbxq nIqvq D wewawU wejvc Kiv nqQ| (R) wewa 29 G cqvRbxq mskvabxi gvag nvBKvU idvi `vqii Ave`b dig `SHEWETH' Gi wgK bs 5' Gi ci QUESTION OF LAW' kmg n mwbewkZ Kiv nqQ| (S) wewa 64B G cqvRbxq mskvabxi gvag gvbyqj cwZi cvkvcvwk BjwbK cwZZ wU.AvB.Gb Ave`b dig `vwLji weavb Kiv nqQ| GKB wewaZ Aviv mskvabxi gvag wU.AvB.Gb Ave`b dig RvZxq cwiPq c ev cvmcvU bî Gi h Kvb GKwU DjL evaZvg jK Kiv nqQ| (T) wewa 67 G cqvRbxq mskvabxi gvag Dc-wewa (1) mskvab Ki AvqKi Aa`ki 117 avivq Zjvkx I R Kivi Dc-wewa (3) _K (18) Abymibi weavb Kiv nqQ| GQvov Dc-wewa (3) mskvab Ki Zjvkx I R Kivi gZvc AvqKi
62
Aav`ki 117(1) avivq ewYZ KZci bvg, cèx I mxj mn ^vii weavb Kiv nqQ| Ki`vZvi eemvj ev feb BZvw` Zjvkx Ki wnmvei LvZvc ev cgvbvw`, BjwbK iKWm ev wmgm, BjwbK wWfvBmm BZvw` R Kiv RKZ gvjvgvji GKwU ZvwjKv Ki`vZvK c`vbi j GKwU ZvwjKv mshvRbc eK Dc-wewa (19) cwZvcb Kiv nqQ| (cwiwk-11)
44|
we`k gb Ki nvi mskvabt
Gm, Avi, I bs 225-AvBb/gY Ki/2012, ZvwiLt 27 Ryb, 2012 Gi gvag we`k gY Ki nvi wbaviY wewagvjv, 2004 mskvabc eK(A) Di AvgwiKv, `wY AvgwiKv, BDivc, AvwdKv, Awjqv, wbDwRjv, Pxb, Rvcvb, nsKs, Di Kvwiqv, `wY Kvwiqv, wfqZbvg, jvDm, KevwWqv I ZvBIqvb Mgbi gbKi 2,500/- UvKv _K ew Ki 3,000/- UvKv wbaviY Kiv nqQ; (Av) mvKf `k gYi gY Ki nvi 800/- UvKv _K ew Ki 1,000/- UvKv wbaviY Kiv nqQ; Ges (B) Dchy `kmg n eZxZ Ab h Kvb `k gYi gY Ki nvi 2,000/- UvKv _K ew Ki 2,500/- UvKv wbaviY Kiv nqQ| (cwiwk-12) 1 jv RyjvB, 2012 ZvwiL ev Zvi cieZxZ wUKU weqKvj wegvb msvmg n Zvì wbR^ Awdm ev GRUi gvag DwjwLZ nvi gY Ki Av`vq Kie|
63
45| evRU Kvhg, 2012 Gi AvIZvq cYxZ Ki AevnwZ msv@ cvcbmg ni Abywjwc, AvqKi wewagvjv, 1984 Gi KwZcq wewa mskvab Gi j RvixKZ cvcbi Abywjwc Ges we`k gb Kinvi mskvab msv@ RvixKZ cvcbi Abywjwc cwiwkZ mshvRb Kiv njv| A_ AvBb, 2012 Gi gvag AvbxZ AvqKi Aav`k, 1984 I AvqKi wewagvjv, 1984 Gi mskvabx/cwieZbmg n Ges bZzb RvixKZ cvcb mg n mnRevafve Dcvcbi Dk G cwic cbqY Kiv nqQ| G cwici Kvb ee ev Dcvcb AvqKi Aav`k, 1984, AvqKi wewagvjv, 1984 Ges bZzb RvixKZ cvcbi mv_ mvsNwlK nj ev Kvb g `YRwbZ wUi KviY A Zv `Lv w`j AvqKi Aav`k, 1984, AvqKi wewagvjv, 1984 Ges RvixKZ g j cvcbmg n cvavb cve|
(G K Gg ew`Dj Avjg) c_g mwPe (Ki bxwZ)
64
cwiwk
65
MYcRvZ x
evsjv`k
miKvi
cwiwk-1
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp, 1419 ev/27 Ryb, 2012 wLv| Gm,Avi,I bs 216-AvBb-AvqKi/2012| 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 22 Avlvp, 1418 ev gvZveK 6 RyjvB, 2011 wLv ZvwiLi cvcb Gm,Avi,I bs 234-AvBb/AvqKi/2011 iwnZg, evwYR g Yvjq KZK Abygvw`Z wk I ewYK mwgwZ, evwYR msMVb, wk ev ewYK mwgwZ dWvikb Gi my` ev gybvdv Avq (income from interest), Mn m w nBZ Avq (income from house property) Ges eemv Avq (income from business) eZxZ Abvb mKj AvqK D Ordinance Gi AvIZvq c`q Ki nBZ AevnwZ c`vb Kwij| 2| Bnv 1 RyjvB, 2012 wLv ZvwiL KvhKi nBe|
ivcwZi Av`kg, (mq` gvt Avwgbyj Kwig) AwZwi mwPe (c`vwaKviej)
66
MYcRvZ x evsjv`k miKvi
cwiwk-2
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp, 1419 ev/27 Ryb, 2012 wLv| Gm,Avi,I bs 217-AvBb-AvqKi/2012|-Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi subsection (4) Gi clause (b) Z c` gZvej, miKvi, GZ`&viv A wefvMi 17 Avlvp, 1417 ev gvZveK 1 RyjvB, 2010 wLv ZvwiLi cvcb Gm,Avi,I bs 265-AvBb/AvqKi/2010 Gi wbic mskvab Kwij, h_v: Dcwi-D cvcb DwjwLZ 30k Ryb, 2012 msLvwj, kwj I Kgvi cwieZ 30 Ryb, 2014 msLvwj, k I Kgv cwZvwcZ nBe|
67
MYcRvZ x evsjv`k miKvi cwiwk-3 A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp, 1419 ev/27 Ryb, 2012 wLv Gm,Avi,I bs 218-AvBb/AvqKi/2012|- Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, 28 cl 1418 ev gvZveK 11 Rvbyqvix, 2012 wLv ZvwiLi cvcb Gm, Avi, I bs 21AvBb/AvqKi/2012 G wbic mskvab Kwij, h_v:Dcwi-D cvcb Gi(K) c@vebvq Dwj-wLZ 30k Ryb, 2012 msLvwj, kwj I Kgvi cwieZ 30 Ryb, 2013 msLvwj, k I Kgv cwZvwcZ nBe; (L) `dv (K) Gi cwieZ wbic `dv (K) cwZvwcZ nBe, h_v: (K) D 10% nvi Ki c`vbi j 15 RyjvB, 2013 wLv ZvwiLi ga mswk Dc Ki Kwgkbvii wbKU mshy QK Ki AbvivwcZ Avq wewbqvM msv@ NvlYv c`vb KwiZ nBe: Ze kZ _vK h, h mKj Ki`vZv 30 Ryb, 2012 Gi ga D wewbqvM KwiqvQb, m mKj Ki`vZvK 15 RyjvB, 2012 wLv ZvwiLi ga mswk Dc Ki Kwgkbvii wbKU D NvlYv c`vb KwiZ nBe;;
68
(M) `dv (N) Gi cwieZ wbic `dv (N) cwZvwcZ nBe, h_v: (N) D wewbqvMKZ A_ AvMvgx 30 Ryb, 2014 wLv ZvwiLi ga Dvjb ev Ab vbv@i Kiv hvBe bv: Ze kZ _vK h, 30 Ryb, 2012 Gi ga wewbqvMKZ A_ 30 Ryb, 2013 wLv ZvwiLi cieZx h Kvb mgq Dvjb ev Ab vbv@i Kiv hvBe;| ivcwZi Av`kg, (mq` gvt Avwgbyj Kwig) AwZwi mwPe (c`vwaKviej)
69
MYcRvZ x evsjv`k miKvi cwiwk-4 A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp 1419 ev/ 27 Ryb 2012 wLv Gm,Avi,I bs 219-AvBb/AvqKi/2012|-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 20 Avlvp, 1418 ev gvZveK 4 RyjvB, 2011 wLv ZvwiLi cvcb Gm, Avi, I bs 219-AvBb/AvqKi/2011 iwnZg miKvi, The Bangladesh Export Processing Zones Authority Act, 1980 (Act No. XXXVI of 1980) Gi section 10 Gi Aaxb NvwlZ Export Processing Zone ev evsjv`k emiKvix ivbx cwqvKiY Aj AvBb, 1996 (1996 mvji 20 bs AvBb) Gi aviv 11 Gi Aaxb NvwlZ h Kvb ivbx cwqvKiY Aj G 1 Rvbyqvix, 2012 wL: ZvwiL ev ZrcieZxZ vwcZ h Kvb wk nBZ D Z AvqK wbewYZ nvi I kZ AvqKi nBZ AevnwZ c`vb Kwij, h_v:(K) XvKv I PMvg wefvM (evìevb, ivvgvwU I LvMovQwo Rjv eZxZ) G vwcZ nBjKi AevnwZi gqv` c_g `yB ermi (c_g I wZxq ermi) cieZx `yB ermi (ZZxq I PZz_ ermi) cieZx GK ermi (cg ermi) Ki AevnwZi nvi 100% 50% 25%;
(L) Dc-`dv (K) G DwjwLZ wefvM eZxZ Abvb wefvM G ev evìevb, ivvgvwU I LvMovQwo Rjvq vwcZ nBj-
70
Ki AevnwZi gqv` c_g wZb ermi (c_g, wZxq I ZZxq ermi) cieZx `yB ermi (PZz_, cg I l ermi) cieZx GK eQi (mg eQi)
Ki AevnwZi nvi 100% 50% 25%;
(M) Dcwi-DwjwLZ 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| 02| GB weavb 1 Rvbyqvix, 2012 ZvwiL KvhKi nBqvQ ewjqv MY nBe|
71
cwiwk-5
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp 1419 ev/27 Ryb 2012 wLv Gm,Avi,I bs 220-AvBb/AvqKi/2012|- 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 1 RyjvB 2009 wLv ZvwiLi cvcb Gm, Avi, I bs 187-AvBb/ 2009 Ges 20 Avlvp, 1418 ev gvZveK 4 RyjvB, 2011 wLv ZvwiLi cvcb Gm, Avi, I bs 222-AvBb/ AvqKi/2011 G 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:t bs (K) (L) (M) (N) (O) (P) Mvoxi aiY 1500 wmwm ch@ cwZwU gvUiKvi Gi Rb 2000 wmwm ch@ cwZwU gvUiKvi Gi Rb 2000 wmwmi Dci cwZwU gvUiKvi Gi Rb 2800 wmwm ch@ cwZwU Rxc Gi Rb 2800 wmwmi Dci cwZwU Rxc Gi Rb gvBvevm cwZwUi Rb c`q AvqKii nvi UvKv 15,000.00 UvKv 30,000.00 UvKv 50,000.00 UvKv 60,000.00 UvKv 1,00,000.00 UvKv 15,000.00
72
73
(Av) Aby Q` 4 Gi ci wbic b Zb Aby Q` 5 mshvwRZ nBe, h_v:"5| KihvM ^v bq GBic cwZvbi gvwjKvbvaxb gvUiKvi, Rxc ev gvBvevmi GB cvcb chvR nBe bv, hw` D cwZvb KihvM ^v bq gg RvZxq ivR^ evW nBZ cZqbc msMnc eK iwRkb KZci wbKU `vwLj Ki|" | ivcwZi Av`kg,
(mq` gvt Avwgbyj Kwig) AwZwi mwPe (c`vwaKviej)
74
cwiwk-6
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp 1419 ev/27 Ryb 2012 wLv Gm,Avi,I bs 221-AvBb/AvqKi/2012|- Income - tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi subsection (4) Gi clause (b) Z c` gZvej miKvi, GZviv wbewYZ cvcbmg n iwnZ Kwij, h_v:(K) S.R.O 266-L/86 dated 1st July, 1986; (L) S.R.O 267-L/86 dated 1st July, 1986; (M) S.R.O 268-L/86 dated 1st July, 1986; Ges (N) S.R.O 358-L/86 dated 10th September, 1986|
ivcwZi Av`kg,
75
cwiwk-7
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp 1419 ev/27 Ryb 2012 wLv Gm, Avi, I bs 222-AvBb/AvqKi/2012|- Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi subsection (4) Gi clause (b) Z c` gZvej miKvi, 16 Avlvp, 1416 ev/30 Ryb 2009 wLv ZvwiLi cvcb bs Gm, Avi, I 171AvBb/2009 G wbic AwaKZi mskvab Kwij, h_v:Dcwi-D cvcbi (K) `dv (1) Gi cwieZ wbic `dv (1) cwZvwcZ nBe, h_vt (1) hw` D Ki`vZv Dic evm, wgwbevm, Kvvi, UvwKve, cvBggyfvi, UvK, UvsKjix, wcK-Avc, wnDgvb njvi, gvw ev gvj enbKvix AUvwiv Gi gvwjK nb Ges Dnvi iwRkbi ZvwiL nBZ `k ermi AwZv@ bv nBqv _vK Ges wZwb wbewYZ nvi AvqKi c`vb Kib, h_vtc`q AvqKi (K) 52 wmUi AwaK Avmb wewk cwZwU UvKv 10,000.00 evmi Rb...... (L) 52 wmU ev Dnvi Kg Avmb wewk cwZwU UvKv 7,000.00 evmi Rb...... (M) (A) ZvcvbyKj jvvix evm cwZwUi UvKv 20,000.00 Rb... UvKv 10,000.00 (Av) `vZjv evm cwZwUi Rb ....
76
(N) (O) (P) (Q) (R)
(S)
(T) (U)
ZvcvbyKj wgwbevm/Kvvi cwZwUi Rb.. Abvb wgwbevm I Kvvi cwZwUi Rb.. KbUBbvi cwienb eeZ cvBggyfvi cwZwUi Rb..... cuvP Ubi AwaK aviY gZv m b UvK ev UvsK-jwi cwZwUi Rb.............. ò Ubi ekx wK cuvP Ubi ekx bn GBic aviY gZvm b UvK ev UvsKjix cwZwUi Rb........... ò Ub ev Dnvi Kg aviY gZv m b UvK, wcK-Avc, mKj aiYi wnDgvb njvi, gvw ev gvj enbKvix ev hvx enbKvix AUvwiv cwZwUi Rb.......... kxZvZc wbqw Z cwZwU UvwKvei Rb kxZvZc wbqw Z bq GBic cwZwU UvwKvei Rb ........
UvKv 10,000.00 UvKv 4,000.00 UvKv 15,000.00 UvKv 10,000.00
UvKv 6,000.00
UvKv 2,500.00 UvKv 7,000.00
UvKv 2,500.00
(L) `dv (2) Gi cwieZ wbic `dv (2) cwZvwcZ nBe, h_vt(2) hw` D Ki`vZv Dic evm, wgwbevm, Kvvi, UvwKve, cvBggyfvi, UvK, UvsKjix, wcK-Avc, wnDgvb njvi, gvw ev gvj enbKvix AUvwiv Gi gvwjK nb Ges Dnvi iwRkbi ZvwiL nBZ `k ermi AwZv@ nBqv _vK Ges wZwb wbewYZ nvi AvqKi c`vb Kib, h_vtc`q AvqKi (K) 52 wmUi AwaK Avmb wewk cwZwU evmi Rb.............. UvKv 5,000.00 (L) 52 wmU ev Dnvi Kg Avmb wewk cwZwU evmi Rb...... UvKv 3,500.00 (M) (A) ZvcvbyKj jvvix evm cwZwUi Rb . UvKv 10,000.00 77
(N) (O) (P) (Q) (R)
(S)
(T) (U)
(Av) `vZjv evm cwZwUi Rb .... ZvcvbyKj wgwbevm/Kvvi cwZwUi Rb Abvb wgwbevm I Kvvi cwZwUi Rb KbUBbvi cwienb eeZ cvBggyfvi cwZwUi Rb..... cuvP Ubi AwaK aviY gZv m b UvK ev UvsK-jwi cwZwUi Rb......... ò Ubi ekx wK cuvP Ubi ekx bn GBic aviY gZvm b UvK ev UvsKjix cwZwUi Rb........... ò Ub ev Dnvi Kg aviY gZv m b UvK, wcK-Avc, mKj aiYi wnDgvb njvi, gvw ev gvj enbKvix ev hvx enbKvix AUvwiv cwZwUi Rb........ kxZvZc wbqw Z cwZwU UvwKvei Rb kxZvZc wbqw Z bq GBic cwZwU UvwKvei Rb ........
UvKv 5,000.00 UvKv 6,000.00 UvKv 2,000.00 UvKv 8,000.00 UvKv 6,000.00
UvKv 3,000.00
UvKv 2,000.00 UvKv 3,000.00
UvKv 1,000.00
ivcwZi Av`kg,
78
cwiwk-8
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp 1419 ev/27 Ryb 2012 wLv Gm,Avi,I bs 223-AvBb/AvqKi/2012|- Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, 20 Avlvp, 1418 ev gvZveK 4 RyjvB, 2011 wLv ZvwiLi cvcb Gm, Avi, I bs 229AvBb/AvqKi/2011 Gi Zdwmj-L wbic mskvab Kwij, h_v:(K) `dv (19) Gi cv@:wZ Ges kwU wejy nBe; Ges (L) `dv (20) wejy nBe Ges AZtci wbic b Zb `yBwU `dv (21) I (22) mshvwRZ nBe, h_v:(21) GBPAvBwf,GBWm ev gv`Kvm ewì wPwKrmv, mPZbZv ew I cybevmb K` cwiPvjbvq wbqvwRZ AjvfRbK emiKvix ^ Qvmex mgvRKjvYg jK cwZvb ev msvq c` Aby`vb; Ges (22) we`k cvPvi nBZ DviKZ wk I bvixì cybevmb K` cwiPvjbvq wbqvwRZ AjvfRbK emiKvix ^ Qvmex mgvRKjvY g jK cwZvb ev msvq c` Aby`vb|| ivcwZi Av`kg,
(mq` gvt Avwgbyj Kwig)
79
AwZwi mwPe (c`vwaKviej)
80
cwiwk-9
A_ g Yvjq Af@ixY m ` wefvM (AvqKi) cvcb ZvwiL, 13 Avlvp 1419 ev/27 Ryb 2012 wLv Gm,Avi,I bs 224-AvBb/AvqKi/2012|-Income- tax Ordinance, 1984 (XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej miKvi, GB wefvMi 16 Avlvp, 1416 ev gvZveK 30 Ryb, 2009 wLv ZvwiLi cvcb Gm.Avi.I bs 173AvqKi/2009 iwnZg(1) Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvb Ges gvjvgvj cwienb wbqvwRZ KvMv, Kvvi I Wv evR nBZ Kvb Ki`vZvi AwRZ m Y Avq wbewYZ kZvaxb AvqKi c`vb Kiv nBZ AevnwZ c`vb Kwij, h_vt(K) hw` D Ki`vZv Dic b-hvb, KvMv, Kvvi ev Wv evRi gvwjK nb Ges Dnvi iwRkbi ZvwiL nBZ `k ermi AwZv@ bv nBqv _vK Ges wZwb wbewYZ nvi AvqKi c`vb Kib, h_vt(A) Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvbi , Dnvi wèvKvjxb hvx cwienb Gi gZvi wfwZ hvxcwZ 75.00 UvKv; (Av) Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ KvMv ev Kvvii , Dnvi gvjvgvj cwienb Gi gZvi wfwZ Mm UbRcwZ 100.00 UvKv; 81
(B) Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ Wv evRi , Dnvi gvjvgvj cwienb Gi gZvi wfwZ Mm UbR cwZ 75.00 UvKv| (L) hw` D Ki`vZv Dic b-hvb, KvMv, Kvvi ev Wv evRi gvwjK nb Ges Dnvi iwRkbi ZvwiL nBZ `k ermi AwZv@ nBqv _vK Ges wZwb wbewYZ nvi AvqKi c`vb Kib, h_vt(A) Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvbi , Dnvi wèvKvjxb hvx cwienb Gi gZvi wfwZ hvxcwZ 25.00 UvKv; (Av) Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ KvMv ev Kvvii , Dnvi gvjvgvj cwienb Gi gZvi wfwZ Mm UbRcwZ 35.00 UvKv; (B) Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ Wv evRi , Dnvi gvjvgvj cwienb Gi gZvi wfwZ Mm UbRcwZ 28.00 UvKv| (M) `dv (K) I (L) G DwjwLZ Ki`vZvK D `dvmg n ewYZ nvi AvqKi mswk b-hvb, KvMv, Kvvi ev Wv evRi mvf mvwUwdKU bevqbi c e c`vb KwiZ nBe| (N) `dv (K) I (L) Gi Aaxb c`q AvqKi mswk Ki mvKji Dc-Ki Kwgkbvi Gi eivei BmyKZ Kvb Zdwmjx evsKi evsK WvdU& ev c-AWvii gvag RvZxq ivR^ evW KZK GZ`yk wbavwiZ KZci wbKU Rgv c`vb KwiZ nBe| (O) GB cvcb Abyhvqx wbavwiZ nvi wbw` LvZ AvqKi Rgv c`vbi Pvjvb A_ev evsK WvdU& ev c-AWvi mswk b-hvb, KvMv, Kvvi ev Wv evRi iwRkb KZc A_ev, gZ, mvf mvwUwdKU bevqb KZc i eivei Dcvcb ev Rgv c`vb bv Kiv
82
ch@ GZ`yk wbavwiZ KZc D hvbi iwRkb c`vb Kwie bv A_ev, gZ, mvf mvwUwdKU bevqb Kwie bv| (P) GB cvcbi Aaxb AvqKi c`vbKvixi b-hvb, KvMv, Kvvi ev Wv evR nBZ AwRZ Avq Zvnvi AvqKi wiUvY A@fz Kiv hvBe, Ze GBic Avqi Rb AwZwi Ki c`q nBe bv Ges GBic Avqi cwigvY c` AvqKii chvR gvU Avqi ekx nBe bv| (2) Dc-Aby Q` (1) Gi `dv (K) G ewYZ b-hvbi D `dvq wbavwiZ AvqKii cwigvY Gi `k b AvqKi D b-hvb iwRkbi mgq cwikva Kivi kZ Kvb Ki`vZvi Avq, hvnv D b-hvb q ev ARb wewbqvM Kiv nBqvQ, AvqKi nBZ AevnwZ cv nBe| 2| GB cvcb Zjevnx b-hvb (oil tanker) Gi chvR nBe bv|
ivcwZi Av`kg,
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MYcRvZ x evsjv`k miKvi 10 A_ g Yvjq Af@ixY m ` wefvM RvZxq ivR^ evW (AvqKi) cvcb ZvwiL, 17 Avlvp 1419 ev/1 RyjvB 2012 wLv
cwiwk-
250-AvBb/AvqKi/2012| Income Tax Ordinance, 1984 (XXXVI of 1984) Gi section 152F(2) Z c` gZvej RvZxq ivR^ evW, Dnvi 30 dvyb, 1418 ev gvZveK 13 gvP, 2012 wLv ZvwiLi cvcb Gm.Avi.I bs 70-AvBb/AvqKi/2012 evwZjg, GZviv mgM evsjv`ki mKj Ki`vZvMYK weK weiva wb w (Alternative Dispute Resolution) Gi Rb hvM (eligible) ewjqv wbaviY (specify) Kwijt Ze kZ _vK h, D evwZjKZ cvcbi Aaxb Awb b Kvhg Ggbfve wb b KwiZ nBe hb D cvcb evwZj Kiv nq bvB| 2| Bnv 17 Avlvp, 1419 ev gvZveK 1 RyjvB, 2012 wLv ZvwiL KvhKi nBqvQ ewjqv MY nBe| RvZxq ivR^ evWi Av`kg, mq` gv: Avwgbyj Kwig m`m (Ki bxwZ)
Gm,Avi,I
bs
84
cwiwk-
11
A_ g Yvjq Af@ixY m ` wefvM RvZxq ivR^ evW (AvqKi) cvcb ZvwiL, 17 Avlvp, 1419 ev/01 RyjvB, 2012 wLv| Gm,Avi,I bs 251-AvBb/AvqKi/2012|- Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 185 G c` gZvej, RvZxq ivR^ evW, Income Tax Rules, 1984 G wbic AwaKZi mskvabi c@ve Kwiqv GZ`&viv Dnv cvK-cKvk Kwij, h_v:Dcwi-D Rules Gi(1) rule 14 Gi sub-rule (1) Gi cwieZ wbic sub-rule (1) cwZvwcZ nBe, h_v:(1)The person responsible for making deduction or collection of
tax under Chapter VII of the Ordinance shall pay the amount of tax so deducted or collected to the credit of the Government within the time specified in rule 13 by(a) remitting it through an income tax challan into the Bangladesh Bank or the Sonali Bank, as the case may be; or (b) transferring the amount electronically. ";
(2) rule 17A Gi cwieZ wbic rule 17A cwZvwcZ nBe, h_vt17A. For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any importer of goods at the following rate: (a) taka eight hundred per ton in case of import of-
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Ferrous products obtained by direct reduction of iron ore and ...... or similar forms (H. S Code 7203) (ii) Ferrous waste of and scrap; remelting scrap ingots of iron or steel (H.S Code 72.04.10.00, 72.04.21.00, 7204.29.00, 7204.30.00, 7204.41.00, 7204.49.00, 7204.50.00); (iii) Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03) [H.S Code 7206.10.00]; (iv) Semi-finished products of iron or non-alloy steel (Billet) (H.S Code 72.07); or (v) Vessels and other floating structures for breaking up (H. S Code 8908.00.00); (b) five percent on the value of the imported goods in case of import of goods excluding the goods mentioned in clause (a):
Provided that this rule shall not apply in the case of import of goods specified below: (1) (2) (3) (4) (5) Live pure-bred breeding bovine animals (H.S. Code 0102.21.00, 0102.31.00, 0102.90.10); Live bovine animals, other than pure-bred breeding (H.S. Code 0102.29.00, 0102.39.00, 0102.90.90); Fowls of the species Gallus domesticus (parent stock one day chick) (H.S. Code 0105.11.10); Live turkeys weighing <=185g, (parent stock of one day chick) (H.S. Code 0105.12.10); Live ducks, geese, guinea fowls <=185g (parent stock of one day chick) (H.S. Code 0105.13.10, 0105.14.10, 0105.15.10); Live trout (Sa1mo trutta, Oncorhynchus mykiss, clarki, aguabonita, gilae, apache.) fry (H.S. Code 0301. 91.10);
(i)
(6)
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(7) (8) (9)
Live eels fry (H.S. Code 0301.92.10); Live carp fry (H.S. Code 0301.93.10); Other live fish (exc1. trout, eels & carps) fry (H.S. Code 0301.99.10);
(10) Live fry of rock lobster and other sea craw fish (H.S. Code 0306.21.10); (11) Live fry of lobster (H.S. Code 0306.22.10); (12) Live fry of crabs (H.S. Code 0306.24.10); (13) Live fry of shrimps and prawns (H.S. Code 0306.26.10, 0306.27.10); (14) Live fry of crustaceans cons., nes (H.S. Code 0306.29.10); (15) Glands including 0510.00.10); pituitary glands (H.S. Code
(16) Bovine semen (H.S. Code 0511.10.00); (17) Products of fish, crus., molluscs, other aquatic, invertebrates, dead animals of chapter 3 (H.S. Code 0511.91.00); (18) Animal products, nes; dead animals of chapter 1, unfit for human consum. (H.S. Codes 0511.99.10, 0511.99.90); (19) Dormant bulbs, 0601.10.00); tubers... rhizomes (H.S. Code
(20) Bulbs, tubers... rhizomes in growth or flower; chicory plants and roots (H.S. Code 0601.20.00); (21) Unrooted cuttings and slips of plants (H.S. Code 0602.10.00); (22) Trees, shrubs, bushes, grafted or not, of kind bearing edible fruit or nuts (H.S. Code 0602.20.00);
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(23) Rhododendrons and azaleas, grafted or not (H.S. Code: 0602.30.00); (24) Roses, grafted or not (H.S. Code 0602.40.00); (25) Seed potatoes, wrapped/canned upto 2.5kg (H.S. Code 0701.10.10); (26) Seed potatoes, others (H.S. Code 0701.10.90); (27) Onions (Excl. wrapped/canned upto 2.5 kg) other (H.S Code 0703.10.19); (28) Garlic (Excl. wrapped/canned upto 2.5 kg) other (H.S Code 0703.20.90); (29) Peas (Pisum sativum) (Excl. wrapped/canned up to 2.5 kg) other (H.S Code 0713.10.90); (30) Chickpeas (garbanzos) (Excl. wrapped/canned up to 2.5 kg) other (H.S Code 0713.20.90); (31) Lentils: Other (H.S. Code 0713.40.90); (32) Dried chilies (H.S. Code 0904.21.10, 0904.21.90); (33) Ginger (Excl. wrapped/canned up to 2.5 kg) other (H.S. Code 0910.11.90); (34) Turmeric (curcuma) (Excl. wrapped/canned up to 2.5 kg) other (H.S. Code 0910.30.90); (35) Durum wheat; wrapped/canned upto 2.5kg (H.S. Code 1001.11.10); (36) Durum wheat; other (H.S. Code 1001.11.90); (37) Wheat: wrapped/canned 1001.19.10); upto 2.5kg (H.S. Code
(38) Wheat: other (H.S. Code 1001.19.90); (39) Maize seeds (H.S. Code 1005.10.10, 1005.10.90); (40) Rice (H.S. 1006.40.00); Code 1006.20.00, 1006.30.00 and
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(41) Soya beans, whether or not broken (Excluding wrapped/canned upto 2.5 kg)(H.S Heading Code 1201.10.90, 1201.90.90); (42) Linseed, whether or not broken (Excluding wrapped/Canned up to 2.5 kg) (H.S Heading Code 1204.00.90); (43) Other oil seeds and oleaginous fruits, whether or not broken (Excluding wrapped/canned up to 2.5kg) (H.S Heading Code 1207.40.90); (44) Sugar beet seed (H.S. Code 1209.10.00); (45) Lucerne (alfalfa) seed, of a kind used for sowing (H.S. Code 1209.21.00); (46) Fescue seed, of a kind used for sowing (H.S. Code 1209.23.00); (47) Kentucky blue grass seed, of a kind used for sowing (H.S. Code 1209.24.00); (48) Rye grass seed, of a kind used for sowing (H.S. Code 1209.25.00); (49) Other seeds of forage plants, of a kind used for sowing nes (H.S. Code 1209.29.00); (50) Seeds of herbaceous plants cultivated principally for their flowers (H.S. Code 1209.30.00); (51) Vegetable seed of a kind used for sowing (H.S. Code 1209.91.00); (52) Other seeds, fruit and spores, of a kind used fc sowing, nes (H.S. Code 1209.99.00); (53) Crude soyabean oil (H.S. Code 1507.10.00); (54) Refined soyabean oil (H.S. Code 1507.90.10 and H.S. Code 1507.90.90); (55) Crude palm oil (H.S. Code 1511.10.10, 1511.10.90);
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(56) Other including refined palm oil (H.S. Code 1511.90.90) ; (57) Refined sunflower oil (H.S. Code 1512.19.00); (58) Refined corn oil (H.S. Code 1515.29.00); (59) Sugar (H.S code 1701.12.00); (60) Sugar (H.S code 1701.13.00, 1701.14.00); (61) Sugar (H.S code 1701.91.00); (62) Sugar (H.S code 1701.99.00); (63) Flours, meals & pellets, of meat unfit for human consumption; greaves wrapped/canned upto 2.5kg (H.S. Code 2301.10.10); (64) Flours, meals & pellets, of meat unfit for human consumption: greaves; other (H.S. Code 2301.10.90); (65) Flours, meals and pellets of fish, etc, unfit for human consumption (H.S. Code 2301.20.10, 2301.20.90); (66) Brans, sharps and other residues of maize (com) (H.S. Code: 2302.10.00); (67) Brans, sharps and other residues of wheat (H.S. Code: 2302.30.00); (68) Brans, sharps & oth. residues of oth. cereals except maize and wheat (H.S. Code: 2302.40.00); (69) Brans, sharps and other residues of leguminous plants (H.S. Code: 2302.50.00); (70) Residues of starch manufacture and similar residues (H.S. Code: 2303.10.00); (71) Beet (pulp, bagasse and other waste of sugar manufacture (H.S. Code: 2303.20.00); (72) Brewing or distilling dregs and waste (H.S. Code: 2303.30.00);
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(73) Oil-cake and other solid residues, of soyabean oil (H.S. Code: 2304.00.00); (74) Oil-cake and other solid residues, of ground-nut oil (H.S. Code: 2305.00.00); (75) Oil-cake and other solid residues of cotton seeds (H.S.Code 2306.10.00); (76) Oil-cake and other solid residues of linseed (H.S. Code: 2306.20.00); (77) Oil-cake and other solid residues of sunflower seeds (H.S. Code: 2306.30.00); (78) Oil-cake and other solid residues of rape or colza seeds of low erucic acid R/C (H.S. Code: 2306.41.00); (79) Oil-cake and other solid residues of rape or colza seeds, other (H.S. Code: 2306.49.00); (80) Oil-cake and other solid residues of coconut or copra (H.S. Code: 2306.50.00); (81) Oil-cake and other solid residues of palm nuts or kernels (H.S. Code: 2306.60.00); (82) Oil-cake and other solid residues, of other vegetable fats and oils (H.S. Code: 2306.90.00); (83) Vegetable materials & veg. waste, veg. residues & byproducts, animal feeding. (H.S. Code: 2308.00.00); (84) Other preparations of a kind used in animal feeding, nes (H.S. Code: 2309.90.10 and 2309.90.90); (85) Iron ore (H.S Code: 2601.11.00); (86) Iron ore (H.S code 2601.12.00); (87) Iron ore (H.S code 2601.20.00); (88) Petroleum oils and oils obtained from bituminous minerals, crude (H.S Code: 2709.00.00); (89) Motor spirit of H.B.O.C Type (H.S Code 2710.12.11);
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(90) Other motor spirits, including aviation spirit (H.S Code 2710.12.19); (91) Spirit type jet fuel (H.S code 2710.12.20); (92) White spirit (H.S Code 2710.12.31); (93) Naphtha (H.S Code: 2710.12.32); (94) Other (H.S Code 2710.12.39); (95) J.P. 1 kerosene type jet fuels (H.S code 2710.12.41); (96) J.P. 4 kerosene type jet fuels (H.S code 2710.12.42); (97) Other kerosene type jet fuels (H.S code 2710.12.43); (98) Other kerosene (H.S code 2710.12.49); (99) Other medium oils and preparations (H.S code 2710.12.50); (100) Light diesel oils (H.S code 2710.12.61); (101) High-speed diesel oils (H.S code 2710.12.62); (102) Other (H.S code 2710.12.69); (103) Furnace oil (H.S code 2710.19.11); (104) Other (H.S code 2710.19.19); (105) Petroleum bitumen in Drum (H.S Code 2713.20.10); (106) Petroleum bitumen in Bulk (H.S Code 2713.20.90); (107) Iron oxides and hydroxides (H.S Code 2821.10.00) (108) Magnesium Sulphates (H.S Code 2833.21.00); (109) Zinc Sulphates (H.S Code 2833.29.10); (110) Disodium Tetraborate (H.S Code 2840.19.00);
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(111) Chemical contraceptive preparation based on hormones on other products of heading 29.37 or on spermicides (H.S. Code 3006.60.00); (112) Animal or vegetable fertilizers (H.S. Code 3101.00.00); (113) Urea, whether or not in aqueous solution (H.S. Code 3102.10.00); (114) Double salts and mixtures of ammonium sulphate and ammonium nitrate (H.S. Code 3102.29.00); (115) Ammonium nitrate, whether or not in aqueous solution (H.S. Code 3102.30.00); (116) Mixtures of ammonium nitrate with inorganic non fertilizing substances (H.S. Code 3102.40.00); (117) Sodium nitrate (H.S. Code 3102.50.00); (118) Double salts and mixtures of calcium nitrate and ammonium nitrate (H.S. Code 3102.60.00); (119) Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (H.S. Code 3102.80.00); (120) Mineral or chemical fertilizers, nitrogenous including mixtures, nes (H.S. Code 3102.90.00); (121) Triple superphosphates (H.S. Code 3103.10.20); (122) Other mineral or chemical fertilizers, phosphatic, nes (H.S. Code 3103.90.00); (123) Potassium chloride (H.S. Code 3104.20.00); (124) Fertilizers... in packages of a gross weight =<10kg (H.S. Code 3105.10.00); (125) Mineral or chemical fertilizers with nitrogen, phosphorus and potassium (H.S. Code 3105.20.00); (126) Other mineral or chemical fertilizers with nitrogen and phosphorus, nes (H.S. Code 3105.59.00);
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(127) Mineral or chemical fertilizers with phosphorus and potassium, nes (H.S. Code 3105.60.00); (128) Other fertilizers, nes (H.S. Code 3105.90.00); (129) Polyethylene terephthalate (pet chips) in primary forms (H.S. Heading Codes 3907.60.10 and 3907.60.90); (130) Raw skins of sheep or lambs, with wool on (H.S. Code 4102.10.00); (131) Raw pickled skins of sheep or lambs, without wool, not tanned (H.S. Code 4102.21.00); (132) Raw skins of sheep or lambs, without wool, not pickled, not tanned (H.S. Code 4102.29.00); (133) Raw hides and skins of reptiles, fresh or preserved, not tanned (H.S. code 4103.20.00); (134) Other raw hides and skins, fresh or preserved, not tanned, nes (H.S. Code 4103.90.00); (135) Pulp of wood or of other fibrous cellulosic materials; recovered (waste & scrap) paper or paperboard (Chapter 47, All H.S codes); (136) Newspaper, journals and periodicals, whether or not illustrated or containing advertising material (Heading 49.02 of FIRST SCHEDULE of Customs Act, 1969); (137) Cotton, not carded or combed and cotton, carded or combed; (H.S. Heading 52.01, 52.03); (138) Cotton Waste (H.S code 5202.99.10, 5202.99.90) (139) Synthetic filament tow (acrylic or mod acrylic) imported by (VAT registered Synthetic staple fibre manufacturer (H.S code 5501.30.10); (140) Synthetic staple fibres, of nylon or other polyamides, not carded, combed/processed (H.S. Codes 5503.11.00 & 5503.19.00);
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(141) Synthetic staple fibres, of polyesters, not carded, combed or processed (H.S. Code 5503.20.00); (142) Acrylic or modacry1ic synth. staple fibres, not carded, combed or processed (H.S. Code 5503.30.00); (143) Synthetic staple fibres, of polypropylene, not carded, combed or processed (H.S. Code 5503.40.00); (144) Synthetic stap1e fibres, not carded, combed or processed (exl.nyl/po1est./acry/pp) (H.S. Code 5503.90.00); (145) Artificial staple fibres, of viscose rayon, not carded, combed or processed (H.S. Code 5504.10.00); (146) Artificial staple fibres, (exc1. viscose), not carded, combed or processed (H.S. Code 5504.90.00); (147) Waste of synthetic fibre, (incl. noi1s, yam waste and garnetted stock) (H.S. Code 5505.10.00); (148) Waste of artificial fibre, (incl. noils, yam waste and garnetted stock) (H.S. Code 5505.20.00); (149) Synthetic staple fibres, of nylon or other po1yamides, carded, combed or processed (H.S. Code 5506.10.00); (150) Synthetic staple fibres, of polyesters, carded, combed or processed (H.S. Code 5506.20.00); (151) Acrylic or modacrylic synthetic staple fibres, carded, combed or processed (H.S. Code 5506.30.00);. (152) Synthetic staple fibres, nes, carded, combed or processed (ex1. nyl./po1ester/acry) (H.S. Code 5506.90.00); (153) Artificial staple fibres, carded, combed or processed for spinning (H.S. Code 5507.00.00); (154) Unworked or simply sawn, cleaved or bruted (H.S code 7102.21.00); (155) Silver bullion (H. S. Codes 7106.91.00, 7106.92.00); (156) Gold bullion (H. S. Code 7108.12.00, 7108.13.00);
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(157) Granules and powders, of pig iron, spiegeleisen, iron or steel (Heading No. 72.05); (158) M. S. Rod (H.S. Headings 72.13, 72.14, 72.15); (159) Angles shapes and sections of iron or non-alloy steel (Heading No. 72.16); (160) Aircraft Engine (H.S code 8407.10.00); (161) G-Drive engine (H.S. Codes 8407.90.90, 8408.90.90); (162) Computer printer (H.S. Code 8443.32.10); (163) Toner cartridge/Inkjet cartridge for computer printer (H.S. Code 8443.99.10); (164) Other parts for computer printer (H.S.Code 8443.99.20); (165) Electronic cash register (H.S Code 8470.50.00); (166) Computer and Computer accessories (All H.S.Code of Heading No. 84.71); (167) Parts and accessories of Computer (H.S. Code 8473.30.00); (168) Cellular (Mobile/Fixed wireless) Telephone set (H.S. Code 8517.12.10); (169) Modem; Ethernet interface card; computer network switch, hub and router (H.S.Code 8517.62.30); (170) Recorded magnetic media for computer software (H.S.Code 8523.29.12); (171) Other magnetic media for computers (H.S.Code 8523.29.90); (172) Recorded optical media for computer software (H.S. Code 8523. 49.20); (173) Optical media for computers (H.S.Code 8523.49.90); (174) Flash memory card or similar media to be used with computer (H.S.Code 8523.51.10);
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(175) Proximity cards and tags (H.S.Code 8523.59.10); (176) Machineries for telecom sector (H.S. Codes 8517.61.00, 8517.62.10, 8517.62.20, 8525.50.90, and 8525.60.90); (177) Computer monitor of a kind solely or principally used in an automatic data processing system of heading 84.71 (H.S. Code 8528.41.00); (178) Computer monitor size not exceeding 22 inch" (H.S. Code 8528.51.10); (179) Optical fibre cables (H.S.Code 8544.70.00); (180) Double decker bus run by compressed natural gas (CNG) or any bus having a capacity of forty or more seats run by compressed natural gas (CNG) (H.S. Heading 87.02); (181) Built-up double decker bus, using CNG as fuel (H.S. Code 8702.90.11); (182) Invalid chair (H.S. Code 8713.10.00)]; (183) Aircraft (H.S code 8802.20.00); (184) Aircraft (H.S code 8802.30.00); (185) Aircraft (H.S code 8802.40.00); (186) Aircraft Parts (Heading 88.03, All H.S codes); (187) Kidney dialysis machine/Haemodialyser (Artificial Kidney); Baby incubator (H.S code 9018.90.20, 8421.29.20); (188) Other instruments and appliances: angiographic. cathetere wire, guidy cathetere wire, sheath, baloons, stents. (H.S. Code 9018.90.30); (189) Other (H.S. Code 9021.29.00); (190) Artificial joints (H.S. Code 9021.31.00); (191) Other (H.S. Code 9021.39.00);
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(192) Hearing aids, excluding parts and accessories (H.S. Code 9021.40.00); (193) Specially designed for the use of the blind (H.S. Code 9101.19.10); (194) Specially designed for the use of the blind (H.S. Code 9101.29.10); (195) Specially designed for the use of the blind (H.S. Code 9101.91.10); (196) Specially designed for the use of the blind (H.S. Code 9101.99.10); (197) Specially designed for the use of the blind (H.S. Code 9102.11.10); (198) Specially designed for the use of the blind (H.S. Code 9102.19.10); (199) Specially designed for the use of the blind (H.S. Code 9102.21.10); (200) Specially designed for the use of the blind (H.S. Code 9102.29.10); (201) Specially designed for the use of the blind (H.S. Code 9102.91.10); (202) Specially designed for the use of the blind (H.S. Code 9102.99.10); (203) Computer printers ribbons (H.S. Code 9612.10.10); (204) Capital machinery enjoying concessionary rate of import duty; (205) Triple super phosphates, DAP fertilizer, MOP fertilizer and NPK fertilizer, ammonium sulfate, potassium sulfate, magnesium sulfate and solubor (boron); (206) Spares & equipments mentioned in poultry S.R.O"; (207) Rape or colza seeds (H.S. Code 1205.10.90); (208) Mustard seeds (H.S. Code 1207.50.90); (209) Sunflower seeds (H.S. Code 1206.00.90);
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(210) Propane (H.S. Code 2711.12.00); (211) Butanes (H.S. Code 2711.13.00) Provided further that this rule shall not apply in the case of import of the following goods from Bhutan:(1) Cabbages, Cauliflowers, kohlrabi, kele and similar edible brassicas, fresh or chilled (All H. S. Code under Heading No. 07.04); (2) (3) (4) (5) (6) (7) (8) (9) Leguminous vegetables, shelled or unshelled, fresh or chilled (All H. S. Code under Heading No. 07.08); Other vegetables fresh or chilled (All H. S. Code under Heading No. 07.09); Orange (H.S code 0805.10.10, 0805.10.90); Apples, pears and quinces, fresh (All H. S. Code under Heading No. 08.08); Dried Chillies (H.S. Code 0904.21.10, 0904.21.90); Cardamoms (H.S code 0908.32.10, 0908.32.90); 0908.31.10, 0908.31.90,
Ginger (H.S code 0910.11.10, 0910.11.90, 0910.12.10, 0910.12.90); Gum Resin (H.S code 1301.90.00);
(10) Fruit juice (tinned or bottled) except pineapple juice, grapefruit (All H. S. Code under Heading No. 20.09); (11) Boulders (H.S code 2516.90.10); (12) Dolomite (H.S 2518.30.00); codes 2518.10.00, 2518.20.00,
(13) Gypsum (H.S code 2520.10.00); (14) Limestone (H.S code 2521.00.00); (15) Calcium carbonate (H. S. Code 2836.50.00); (16) Wood and Timber (All H.S codes under Heading No. 44.03, 44.04, 44.05);
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(17) Ferro-silicon: containing by weight more than 55% of silicon (H. S. Code 7202. 21.00); (18) Billetes/semi-finished products of iron or non-alloy steel, NES (H. S. Code 7207. 19.00);
Provided further that, where the Board is satisfied that an importer is not likely to have any taxable income during any period or the income is otherwise exempted from payment of income tax under any provision of the Ordinance, it may, on application by such importer, exempt such person from payment of tax for the period during which income of such importer is not likely to be assessable or is exempted from payment of tax. Explanation.- In this rule, the words, "value of the imported goods" shall mean the value of the imported goods as determined in accordance with the provisions of section 25 of the Customs Act, 1969 (IV of 1969). (3) rule 17B wejy nBe; (4) rule 17BB wejy nBe; (5) rule 24 Gi sub-rule (1aaa) Gi Brief instructions for calculating income of an individual assessee" Gi Sl No. 2 G Rate of tax G DwjwLZ GwUmg ni cwieZ wbic GwUmg n cwZvwcZ nBe, h_v:2 A. In case of business: Capital upto taka 8 lakh Capital exceeding taka 8 lakh to taka 10 lakh B. In case of profession: Payable Tax Tk.3,000/Tk.5,000/Rate of tax
Payable Tax Length of professsion upto 5 years Tk. 3,000/Length of professsion exceeding 5 years to 10 years Tk. 5,000/-
100
(6) rule 24A G DwjwLZ digi(K) wgK bs 8 G DwjwLZ Uweji(A) wgK bs 9 Gi ci wbic b Zb wgK bs 9A I GwUmg n mwbewkZ nBe, h_v:
9A. Deduction of tax from the 52R

service of international gateway service in respect of phone call
; (Av) wgK bs 18 Gi ci wbic b Zb wgK bs 18A I GwUmg n mwbewkZ nBe, h_v: 18A Deduction of tax at source 53DDD
from export cash subsidy
(L) Verification Gi ci `dv 2 G DwjwLZ Uweji cwieZ wbic Uwej cwZvwcZ nBe, h_v:Table
Name of the Zone
Taxes Zone-1, Dhaka Taxes Zone-2, Dhaka Taxes Zone-3, Dhaka Taxes Zone-4, Dhaka Taxes Zone-5, Dhaka Taxes Zone-6, Dhaka Taxes Zone-7, Dhaka Taxes Zone-8, Dhaka Taxes Zone-9, Dhaka Taxes Zone-10, Dhaka Taxes Zone-11, Dhaka Taxes Zone-12, Dhaka Taxes Zone-13, Dhaka Taxes Zone-14, Dhaka Taxes Zone-15, Dhaka Taxes Zone-1, Chittagong Taxes Zone-2, Chittagong Taxes Zone-3, Chittagong
Income taxCompanies
1-1141-0001-0101 1-1141-0005-0101 1-1141-0010-0101 1-1141-0015-0101 1-1141-0020-0101 1-1141-0025-0101 1-1141-0030-0101 1-1141-0035-0101 1-1141-0080-0101 1-1141-0085-0101 1-1141-0090-0101 1-1141-0095-0101 1-1141-0100-0101 1-1141-0105-0101 1-1141-0110-0101 1-1141-0040-0101 1-1141-0045-0101 1-1141-0050-0101
Income tax-other than Company

1-1141-0001-0111 1-1141-0005-0111 1-1141-0010-0111 1-1141-0015-0111 1-1141-0020-0111 1-1141-0025-0111 1-1141-0030-0111 1-1141-0035-0111 1-1141-0080-0111 1-1141-0085-0111 1-1141-0090-0111 1-1141-0095-0111 1-1141-0100-0111 1-1141-0105-0111 1-1141-0110-0111 1-1141-0040-0111 1-1141-0045-0111 1-1141-0050-0111
101
Name of the Zone

Taxes Zone-4, Chittagong Taxes Zone-Khulna Taxes Zone-Rajshahi Taxes Zone-Rangpur Taxes Zone-Sylhet Taxes Zone-Barisal Taxes Zone-Gazipur Taxes Zone-Narayanganj Taxes Zone-Bogra Taxes Zone-Comilla Taxes Zone-Mymensing Large Taxpayer Unit Central Survey Zone
Income taxCompanies
1-1141-0135-0101 1-1141-0055-0101 1-1141-0060-0101 1-1141-0065-0101 1-1141-0070-0101 1-1141-0075-0101 1-1141-0120-0101 1-1141-0115-0101 1-1141-0140-0101 1-1141-0130-0101 1-1141-0125-0101 1-1145-0010-0101 1-1145-0005-0101
Income tax-other than Company

1-1141-0135-0111 1-1141-0055-0111 1-1141-0060-0111 1-1141-0065-0111 1-1141-0070-0111 1-1141-0075-0111 1-1141-0120-0111 1-1141-0115-0111 1-1141-0140-0111 1-1141-0130-0111 1-1141-0125-0111 1-1145-0010-0111 1-1145-0005-0111
(7)
rule 26A Gi sub-rule(1) G DwjwLZ made by pay order or

demand draft or account payee cheque of a scheduled bank issued in favour of the Deputy Commissioner of Taxes of the concerned taxes circle kwji cieZ wbic kwj, eY I
ebxwj cwZvwcZ nBe, h_v: made by (a) pay order or demand draft or account payee cheque of a scheduled bank issued in favour of the Deputy Commissioner of Taxes of the concerned taxes circle; or (b) electronic payment (e-payment)";
(8) rule 27C wejy nBe; (9) rule 29 G DwjwLZ SHEWETH: Gi wgK bs 5. Gi ci QUESTION OF LAW kwj mwbewkZ nBe; (10) rule 38B Gi sub-rule (2) G `yBevi DwjwLZ two thousand" Ges four thousand" kwji cwieZ h_vg three thousand" Ges five thousand" kwj cwZvwcZ nBe; (11) rule 64B G DwjwLZ(K) Every assessee shall submit an application in the form prescribed below kwji cwieZ Every assessee shall
102
submit an application electronically or manually in the form prescribed below kwj cwZvwcZ nBe; (L) wgK bs 9 G DwjwLZ GwU mg ni cwieZ wbic GwU mg n cwZvwcZ nBe, h_v: 9. National ID/Passport Number. | (12) rule 67 Gi (K) sub-rule (1) Gi cwieZ wbic sub-rule (1) cwZvwcZ nBe, h_v:"(1) Subject to provisions of sub-rule (19), the powers of search and seizure under section 117 shall be exercised in accordance with sub-rules (3) to (18)."; (L) sub-rule (2) wejy nBe; (M) sub-rule (3) Gi cwieZ wbic sub-rule (3) cwZvwcZ nBe, h_v: (3) The authorization under sub-section (1) of section 117 shall be in writing under the signature, name and designation of the officer issuing such authorization and shall bear his seal. ; (N) sub-rule (19) Gi cwieZ wbic sub-rule (19) cwZvwcZ nBe, h_v:(19) Notwithstanding anything contained in rules 9,10,11,12,13,14,15,16,17 and 18 in exercising the power of search and seizure, an officer authorized by such income-tax authorities as is referred to in section 117 of the Ordinance may seize from a place of business any books of accounts, documents, electronic records and systems, electronic devices after providing an acknowledgement receipt in the following form in respect of the seized items."|
103
FORM Acknowledgement Receipt [Rule 67(19) of the Income Tax Rules, 1984] I ..............................................................................., (Designation).................................................of...................... .................................. has seized the following items from (name of person)....................................................................., address...................................................................................... (TIN, if any)........................today on ................. (date, month and year) at ......................... (time) .......... :
Sl No. Name/Description of the items Quantity Reasons for seizure
Copy of Acknowledgement Receipt has been issued and delivered to the person/ employee/ authorized representative of the person; Copy of Acknowledgement Receipt has been attached to the site since the person/ employee/ authorized representative of the person has failed to receive it. Signature (Name) Witness Signature (Name) Date
----------------------------------------------------------------------------------Received the Acknowledgement Receipt Date: Witness Signature (Name) Designation Address Signature (Name)
104
Explanation.- For the purpose of sub-rule (19), the expression "place of

business" includes any address, network, site or place including any electronic address, network, site or place, where any process of production or service is undertaken, any service is rendered, any transaction takes place, any document, record or system is kept and stored and any function relating to management or operation is carried on;
(13) rule 69 Gi ci wbic b Zb rules h_vg 70, 71,72,73,74 I 75 mshvwRZ nBe, h_v: 70. Determination of arms length price under section 107C. (1) The most appropriate method for determining arm's length price in relation to an international transaction shall be applied in the following manner: (a) comparable uncontrolled price method is applied in the following manner: the price charged or paid for property transferred or services provided in an uncontrolled transaction or a number of transactions of comparable circumstances is identified; (ii) if the price so identified differs from the price of the international transaction, the differential amount is calculated; (iii) the price of international transaction is then adjusted by the said differential amount; (iv) the adjusted price under sub-clause (iii) is taken to be the arm's length price of the property transferred or services rendered in the international transaction. (b) resale price method is applied in the following manner: (i)
(i) (ii) (iii)
the price at which the said property or service is resold to an independent enterprise is identified; the price, as identified in sub-clause (i), is reduced by a comparable normal gross margin; the price so arrived at is then adjusted for other unique costs (such as customs duty) associated with the purchase of the property or services;
105
(iv)
(v)
the price so arrived at is then adjusted to take into account the material differences (differences that could materially affect the gross margin in open market condition) such as functions performed, risks involved, assets employed, time gap between the original purchase and the resale and accounting practices between the international transactions and the comparable uncontrolled transactions, or between the enterprises undertaking such transactions; the adjusted price under sub-clause (iv) shall be taken to be the arm's length price of the property purchased or the service obtained in the international transaction.
(c) cost plus method is applied in the following manner:
(i) (ii) (iii)
(iv) (v)
the direct and indirect costs incurred in the supply of property or the provision of services, hereinafter referred to as cost base, are determined; a comparable profit mark-up (based on comparable accounting policies) is identified; appropriate adjustment is then made to the comparable profit mark-up adjusted to take into account the material differences (differences that could materially affect the mark-up in open market condition) such as functions performed, risks involved, assets employed, contractual terms and market conditions between the international transactions and the comparable uncontrolled transactions, or between the enterprises undertaking such transactions. the adjusted profit mark-up under sub-clause (iii) is then added to the cost base; the sum so arrived at is taken to be the arms length price of the property transferred or services provided in the international transaction.
106
(d) profit split method is applied in the following manner:
(i) (ii)
(iii)
the combined profit, arising from international transaction or transactions and divisible among the associated enterprises, is identified. the combined profit is then divided among the associated enterprises by using the following approaches: a. each of the associated enterprises is allocated a basic return based on the basic functions (manufacturing, distribution, service provision etc.) each enterprise performed and determined by reference to market returns earned by independent enterprise in similar transaction. This basic return does not usually account for the return that would be generated by any unique and valuable assets possessed by the associated enterprises. The residual profit (which may be attributable to such unique assets), calculated by deducting the sum of basic returns allocated to associated enterprises from the combined profit, is then apportioned to the associated enterprise based on their relative contribution and taking into consideration how independent enterprises in similar circumstances would have divided such residual profit; or b. basic return is not allocated to the associated enterprises; the combined profit is divided among the associated enterprises based on the relative contribution of each the associated enterprises to that profit; the profit thus allocated to the assessee under subclause (ii) is taken to be the arms length price.
(e) transactional net margin method is applied in the following manner:
107
(i)
(ii)
(iii)
(iv)
the net profit margin earned by the associated enterprise from the international transaction with the associated enterprise is computed having regard to an appropriate base such as costs, sales or assets; the net profit margin earned by an independent enterprise or enterprises from comparable uncontrolled transaction or a number of such transactions is computed having regard to the same base; appropriate adjustment is then made to the net profit margin referred to in sub-clause (ii) to take into account the differences, that can materially affect the net profit margin, between the international transactions and the comparable uncontrolled transactions, or between the enterprises undertaking such transactions; the adjusted net profit margin under sub-clause (iii) is then applied to the base as referred to in subclause (i) to arrive at the arms length price in relation to the international transaction.
71. Factors to be considered in judging comparability. (1) The following factors shall be considered in judging the comparability of an uncontrolled transaction with the international transaction under the different methods as mentioned in rule 70:
(a) the characteristics of property, services or intangible

properties involved in the transaction: (i) the case of tangible property: physical features, quality and reliability, availability, volume and timing of property transferred; (ii) in the case of services provided: the nature and extent of the services; (iii) in the case of intangible property: the type of intangible, the form of transaction, the expected benefits, the duration of protection, the degree of protection, etc;
108
(b) the functions performed, the risks assumed and the assets
employed, especially the functions, risks and assets that are materially significant in determining the price or margin in relation to the international transaction;
(c) the contractual terms (whether or not such terms are

formal or written) dictating the allocation of responsibilities, risks and benefits between enterprises involved in the international transaction;
(d) economic circumstances, that affect the international

transaction and uncontrolled transactions, including geographic location, the size and level of markets; the extent of competition in the market, the availability of substitute goods and services, the purchasing powers of consumers, government orders and policies and the timing of the transaction;
(e) Any other factors that have material effect on the

international transaction and uncontrolled transaction.
(2) An uncontrolled transaction shall be deemed to comparable to an international transaction if: (i) there are no material differences in respect of cost, price or margin between the transactions being compared or between the enterprises undertaking such transactions; or (ii) reasonably accurate adjustments can be made to eliminate any material differences in the transactions. (3) In analysing the comparability, data relating to the relevant financial year (in which the international transaction has been entered into) shall be considered.
109
Provided that data relating to a period prior to the financial year may also be considered if such data bears such facts which could have an influence on the analysis of comparability. 72. Most appropriate method.(1) For the purposes of sub-section (1) of section 107C, the most appropriate method for determining the arms length price of an international transaction shall be the method that, under the facts and circumstances, provides the most reliable measure of an arms length price in relation to the international transaction. (2) In selecting the most appropriate method as specified in sub-rule (1), the following factors shall be considered, namely: (a) the nature and class of the international transaction, and of enterprises entering into the international transaction; (b) the comparability factors (industry, functions, risks, contractual terms, market level) that are materially significant in determining the price or margin in relation to the international transaction; (c) the quality (availability, coverage, validity and reliability) of relevant data; (d) the reliability of assumptions in the method; (e) the sensitivity of results in the deficiency in data and assumptions; (f) the extent to which the reliable and accurate adjustments can be made to eliminate the differences, if any, between the international transaction and the comparable uncontrolled transaction or between the enterprises entering into such transactions. 73. Information and documents to be kept and maintained under section 107E.(1) Every person who has entered into an international transaction shall keep and maintain the following information and documents, namely:
110
(a) ownership profile of the multinational group in which the assessee enterprise is a member. Profile should include information on groups global organisational structure, showing in details the name, location, legal status and country of tax residence of the enterprises in the group with whom the assessee enterprise have international transactions, and ownership linkages among them; (b) business profile of the group including the line of business, industry dynamics, and market and economic environment in which the group operates, and the business model and strategies of past, present and future; (c) brief business profiles of each of the member of the group; (d) information on the business relationship (purchase and sells of goods, provision of services, use of assets and intangibles etc.) among the members of the groups; (e) consolidated financial statement of the group; (f) profile of the assessee enterprise and each of the associated enterprises operating in Bangladesh, including tax and VAT registration number, IRC & ERC numbers, address, locations of activity centers etc; (g) business profile of the assessee enterprise and each of the associated enterprises operating in Bangladesh including the line of business, industry dynamics, and market and economic environment in which the assessee enterprise operates, and the business model and strategies of past, present and future of the assessee enterprise; (h) brief description of the functions performed, risks assumed and assets employed or to be employed by the assessee and by the associated enterprises involved in the international transaction; (i) financial statements of the assessee enterprise and each of the associated enterprises operating in Bangladesh; (j) information on economic and market analyses, forecasts, budgets or any other financial estimates prepared by the assessee enterprise and each of the associated enterprises operating in Bangladesh either for whole business or for any segment or line of product; (k) details of all transactions with the associated enterprises;
111
(l) contracts, terms and agreements of the transactions with associated enterprises; (m) segment financial statements with respect to the transactions with associated enterprises; (n) the manner of choosing tested party including the rationale for the choice; (o) details of comparables including the manner in which the comparables have been screened and the adjustment made to achieve comparability; (p) details of comparability analysis; (q) the manner of choosing tested party including the rationale for choice; (r) information on transfer pricing method chosen considered for determining the arms length price including the justification stating why the method is considered most appropriate; (s) records showing the calculations and workings regarding the determination of the arms length price/margin including the explanation of any assumption; (t) any assumption, policy and price negotiations which may have an effect on the determination of the arms length price; (u) information on any adjustment made to transfer prices to align them with arms length prices determined under these rules and consequent adjustment made to the total income for tax purposes; (v) any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the arms length price. (2) Nothing contained in sub-rule (1) shall apply in a case where the aggregate value, as recorded in the books of account, of international transactions entered into by the assessee in the income year does not exceed three crore taka. (3) The information specified in sub-rule (1) shall be supported by authentic documents, which may include the following :
112
(a) official publications, reports, studies and data bases from the Government of the country of residence of the associated enterprise, or of any other country; (b) reports of market research studies carried out and technical publications brought out by institutions of national or international repute; (c) price publications including stock exchange and commodity market quotations; (d) published accounts and financial statements relating to the business affairs of the associated enterprises; (e) agreements and contracts entered into with associated enterprises or with unrelated enterprises in respect of transactions similar to the international transactions; (f) letters and other correspondence documenting any terms negotiated between the assessee and the associated enterprise; (g) documents normally issued in connection with various transactions under the accounting practices followed. (4) The information and documents specified in sub-rules (1) and (2) shall be kept and maintained for a period of eight years from the end of the relevant assessment year. 74. Report from a certified accountant to be furnished under section 107F.The report from a certified accountant required to be furnished under section 107F by every person who has entered into an international transaction during an income year shall be in prescribed Form and verified in the manner indicated therein.
75. Form of report from a certified accountant to be furnished under section 107F.Report from an accountant to be furnished under section 107F 1. The accounts and records of -------------------------------------------------------------------------------------------------------------------------------
113
-----------------------------------------------------------------------------------------(name and address of the assessee with TIN) relating to the international transactions entered into by the assessee during the income year ending on, ______________ has been examined by me. 2. It appears from our examination of the accounts and records that proper information and documents, as are required by the Income Tax Ordinance, 1984, have been kept by the in respect of the international transaction(s) entered into by the assessee. 3. The particulars required to be furnished under section 107F are given in the Annexure to this Form. 4. In my opinion and to the best of my information and according to the explanations given to me, the particulars given in the Annexure to this form are true and correct. Signature Name : Address : Membership No. : Place : _____________ Date : _____________
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(mq` gvt Avwgbyj Kwig) AwZwi mwPe (c`vwaKviej) 115

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cwic bs-1 (AvqKi)

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4| 5| 6| 7| 8| 9| 10| 11| 12|

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... 70 ... 72 ... 73 ... 76 ... 77

10% 15% 20% 25%

Uvt 10,00,000/Uvt 1,10,000/k b| Uvt 2,10,00,000/Uvt 10,00,000/Uvt 1,10,000/Uvt 11,000/-

cvewjKwj UWW Kv vbx (K GP ZvwjKvfz Kv vbx)

evsK, exgv, A_jMxKvix cwZvb gvPU evsK wmMviU cZKviK Kv vbx

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Arm's Length Price Arm's Length Price

Arm's Length Price

Arm's Length Price

Arm's Length Price

Arm's Length Price

person) person) Section 107E Rule 73 Arm's Length Price

TIN, BIN, IRC, ERC,

segment financial statements;

most appropriate method

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(7) (8) (9)

9A. Deduction of tax from the 52R

Income tax-other than Company

Name of the Zone

Income tax-other than Company

rule 26A Gi sub-rule(1) G DwjwLZ made by pay order or

Explanation.- For the purpose of sub-rule (19), the expression "place of

(i) (ii) (iii)

(c) cost plus method is applied in the following manner:

(i) (ii) (iii)

(d) profit split method is applied in the following manner:

(e) transactional net margin method is applied in the following manner:

(a) the characteristics of property, services or intangible