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Drm fvU KZb welqK wb`wkKv

VAT Deduction at Source (VDS) Guideline

W. gvt Avyi iDd


eZgvb fvU msv GKwU ej wRvwmZ welq njv Drm fvU KZb| mswk gnj Drm fvU KZb welqwU VDS bvg
ej cPwjZ| VDS msv RvZxq ivR^ evWi mvaviY Av`k bs-25/g~mK/2013, ZvwiL: 06 Ryb, 2011 evwZj Kiv
nqQ Ges bZzb mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 (Av`kwU G Aavqi kl mwbewkZ AvQ)
Rvwi Kiv nqQ| AbK mgq GmAviI, Av`k BZvw`i fvlv RbMYi KvQ mnR evaMg nq bv| ZvB, GB wb`wkKvi
Dk njv, Drm fvU KZb msv welq mnR, mevi Rb evaMg Ki ck Kiv| hw`I Drm fvU KZb msv
Gevii mvaviY Av`kwU (mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014) mnR evaMg ne ej Avgvi
wekvm| D Av`ki welqvw`, VDS KZb msv g~j mshvRb Ki AvBb I wewagvjvi welqvw` mgw^Z Ki mnR fvlvq
wbg Kvhgi avivevwnKZvq ck Kiv njv| AvjvPbvi cvi Avgv`i Rvbv `iKvi h, Drm fvU KZb ejZ wK
eySvq?

Drm fvU KZb ejZ wK eySvq?


Drm fvU KZb welqwU Kx Zv GLvb wKwr AvjvPbv Kiv cvmwK| fvU Ges AvqKi Drm KZb Kivi weavb iqQ|
hLb ^vfvweK vb, ^vfvweK cwZZ bvbv KviY Ki Av`vq Kiv me nq bv, ZLb D Kii hLvb Drm mLvb _K
Ki KZb Ki bqvi weavb Kiv nq| GB njv Drm Ki KZb| fvUi eZgvb h 37wU mevi Ici Drm fvU
KZbi weavb AvQ, D mevjvi fvU duvwK `qvi ceYZv Ges myhvM ewk| ZvB, GB mevjvi Drm
fvU KZbi weavb Kiv nqQ| AZGe, Drm Ki Avjv`v Kvbv Ki bq - Drm Ki njv Ki Drm KZb Ki ivLvi
cwZ gv| GKwU D`vniY w`j welqwU cwivi ne| Avgiv hviv PvKzix Kwi Zv`i AbKiB AvqKi `qvi evaevaKZv
iqQ| Avgiv AvqKi w`qI _vwK| Avevi, AbKi ga AvqKi duvwK `qvi ceYZvI iqQ| ZvB, wbqvMKZv KZK
wbqvMKZ ew`i KihvM Avq _K AvqKi Drm KZb Ki ivLvi Rb miKvi weavb Rvwi KiQ| GB njv AvqKi
Drm KZb| GKBfve fvU Drm KZb Kivi weavb iqQ| fvU Drm KZb Kivi weavb Kiv nqQ g~jZ wKQz mevi
Ici| KviY, c~eB ejv nqQ h, cYi Zzjbvq mevi fvU duvwKi ceYZv ewk| Avgv`i `k fvU Ges
AvqKii GKwU eo Ask Drm Av`vq nq _vK| mKj `ki ivR^ eevcbvq Gic Drm Ki KZbi weavb iqQ|

h mKj cwZvb fvU Drm KZb Kie

Avgv`i `ki eZgvb wewa-weavb Abymvi, `k aibi cwZvbK fvU Drm KZb Kivi `vwqZ c`vb Kiv nqQ| D
cwZvbjv njv: miKvix cwZvb, Avav-miKvix cwZvb, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv, Avw_K cwZvb,
wjwgUW Kvvbx, wkv cwZvb Ges GK KvwU UvKvi ewk evwlK UvbIfvihy cwZvb| GK KvwU UvKvi ewk evwlK
UvbIfvihy cwZvb 2015-16 A_-eQii evRU Afy Kiv nqQ| GB cwZvbmg~n hLb Zv`i qi wecixZ
wej cwikva Kie, ZLb D qi Drm fvU KZb Kivi evaevaKZv AvQ wK-bv Zv LwZq `LZ ne| hw`
evaevaKZv _vK Zvnj Drm fvU KZb KiZ ne| Drm fvU KZb Kivi evaevaKZv _vKv mZI hw` Drm fvU
KZb Kiv bv nq, Zvnj D cwZvbi wbKU _K mgy`q fvU my`mn Av`vqhvM ne| ZvB, Gme cwZvb hviv
GvKvDUm, AwWU, cwKDigU BZvw` wWcvUgU KvR Kib, Zv`i Drm fvU KZbi weavbvejx mK nvjbvMv`
aviYv _vKv AvekK|
Drm fvU KZb welqwU GLvb Avgiv Kvhgi avivevwnKZvq ck Kiev| avivevwnKfve wPv Kij welqwU mnR
AvZ Kiv me ne| Drm fvU KZb msv h mvgwMK welqvw` Zv PviwU Ask fvM Kiv hvq| c_g Ask njv: Kvb&
Kvb& cwZvb Drm fvU KZb Kie; Kvb& Kvb& Drm fvU KZb KiZ ne? wZxq Ask njv: Kvb& Kvb&
Drm fvU KZb KiZ ne bv? ZZxq Ask njv: Drm fvU KZb Kivi ci Zv wKfve miKvix URvixZ Rgv c`vb
KiZ ne Ges Drm fvU KZbi mb`c wKfve Rvwi KiZ ne? AwaKvsk cwZvbi GUzKz RvbjB Pj| Ze, hme
cwZvb fvU msv Abvb Kvhg Ki Ges fvU msv Abvb wewa-weavb cwicvjb Ki, wekl Ki hme cwZvb
fvU `vwLjc (g~mK-19) `vwLj Ki mme cwZvbi Rb Avi GKwU welq RvbZ nq| GB njv PZz_ Ask| GB Ask
Avgiv Rvbev h, `vwLjc Drm fvU KZb msv Z_vw` wKfve GwU w`Z nq| hgb: MvgxY dvb wjt ^vfvweKfve
Zvi Kvhgi Ici miKviK fvU c`vb Ki| MvgxY dvb wjt wbqwgZfve fvU msv gvwmK `vwLjc ck Ki|
MvgxY dvb wjt Drm fvU KZbKvix wnme Drm fvU KZb Ki| ZvB, MvgxY dvbi `vwLjc Drm fvU KZb
msv Z_vw` wKfve wjwce KiZ ne Zv Rvbv `iKvi| Avevi, aiv hvK, AvdZve AUvgvevBj IqvKkc wjt MvgxY
dvb wjt Gi Mvwo givgZ I mvwfwms KvR Ki| AvdZve AUvgvevBjm wjt gvUi MviR wnme wbR miKviK fvU
c`vb Ki| ZvB, gvwmK `vwLjc ck Ki| AvdZve AUvgvBjm IqvKkc wjt MvgxY dvb wjtK mev c`vb Kij
MvgxY dvb Drm fvU KZb Ki Ges g~mK-12L dig cZqbc Bmy Ki| ZvB, AvdZve AUvgvBj IqvKkc
G:\Documents\VDS Guideline, July 2015.doc

wjtK RvbZ ne h, Zvi gvwmK `vwLjc wKfve Drm fvU KZb msv GwUmg~n c`vb KiZ ne| Avgiv GLb GB
PviwU Ask GK GK Ki AvjvPbv Kiev|
Avgiv BZvga fvU Drm KZb msv c_g wUcm RbwQ| Zv njv Kvb& Kvb& cwZvbi Ici Drm fvU KZbi
evaevaKZv iqQ| fvU Drm KZb msv wZxq wUcm njv: eZgvb 36wU mev qi D mevi wecixZ
chvR nvi fvU Drm KZb Kiv evaZvg~jK| Drm fvU KZb msv mvaviY Av`k bs- 03/g~mK/2014, ZvwiL: 05
Ryb, 2014 Gi AbyQ` bs-02 G D mevmg~n ewYZ AvQ| D ZvwjKvq 37wU mev iqQ| Zvi ga wevcbx msv
mevi welq Avjv`vfve wb AvjvPbv Kiv ne| wevcbx msv mev ev` w`j 36wU mev Aewk _vK| Dci ewYZ
cwZvbmg~n hw` D 36wU mevi gai Kvb mev q Ki Zvnj mev`vZv weji mv_ fvU Pvjvbc c`vb Kib ev
bv Kib, D mevi wecixZ chvR fvU cwikva Kiv nvK ev bv nvK, wej cwikvai mgq Drm fvU KZb KiZ
ne| DjL, mev`vZv g~mK Pvjvbc c`vb Kieb GUvB ^vfvweK| wK eve Gme mevi AbK mev`vZv g~mK
Pvjvbc Bmy Ki bv| ZvB, Gme Drm fvU KZbi weavb Kiv nqQ| ZvB, mev`vZv g~mK Pvjvbc c`vb Kib
ev bv Kib Drm fvU KZb KiZ ne| GLvb cvqB GKUv ck Avm h, mev`vZv hw` fvU Pvjvbc Bmy Ki, fvU
cwikva Ki mev c`vb Kib, ZvnjI wK Drm fvU KZb KiZ ne? Di njv nuv IB 36wU mev MnYi
AekB KvUZ ne Ges m Drm fvU KZbKvix g~mK-12L dig cZqbc w`j Zv mev`vZv Zvi `vwLjci
12 bs wgK GwU w`q cwRwUf mg^q Ki beb| gvUK_v njv, D 36wU mev hw` Dci ewYZ 10wU cwZvbi
ga Kvbv cwZvb q Ki _vK, Zvnj wej cwikvai mgq AekB Drm fvU KZb KiZ ne| Gi Kvbv ewZg
bB| GB 36wU mevi Drm fvU KZb Kiv mevevq evaZvg~jK| G welqwU wbq AbK bvbvwea ck Ki
_vKb| ZvB, Lye Rvii mv_ GLvb Avwg e Kijvg h, eZgvb wewa-weavb Abymvi mKj cwiwwZZ D 36wU mevi
Drm fvU KZb Kiv evaZvg~jK| ZvB, Kvb cwiwwZ wPv Ki D cwiwwZZ fvU Drm KZb KiZ ne wK
ne bv Gic wPv Kiv Ag~jK| GLvb DjL h, wevcbx msv mevi Drm fvU KZb msv weavb GKUz
Avjv`v, hv cieZxZ AvjvPbv Kiv nqQ| DjL, eZgvb wbewZ ewi Rb fvU Pvjvbmn q Kiv evaZvg~jK
[aviv37(2KK)]|
Ze, GLvb GKwU cki Reve Avwg cvVK`i myweav_ w`q w`Z PvB| Zv njv, D 36wU mevi ga Kvb mev
c`vbKvix hw` fvU cwikva Ki g~mK-11 Pvjvbc Bmy Ki mev c`vb Kib| Avevi, hw` Drm fvU KZbKvix IB
wej _K Drm fvU KZb Ki miKvix URvixZ Rgv c`vb Kib, Zvnj GKB mevi Ici `yevi fvU cwikva Kiv nq
hvq bv wK? GB cki Reve njv bv| `yevi cwikvwaZ nq hvq wVK; Ze, Avevi, GKevi mg^q Ki bqvi weavb
iqQ| GB mg^q Kivi KvRUzKz AbK eySZ bv ci G cm ck Ki _vKb| Drm fvU KZbKvix g~mK-12L
dig cZqbc `qvi ci mev`vZv Zvi `vwLjci 12 bs wgK Dnv DjL Kij mev`vZvi cwRwUf mg^q Kiv nq
hvq| Zvnj miKviK fvU cwikva Kiv nq GKevi| Drm g~mK KZb msv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-5(K) Z GB cwZ ewYZ AvQ| G welqwU wbq cieZxZ Aviv
AvjvPbv Kiv ne| Avgiv G ch `ywU wUcm wkLwQ| Zv njv: (1) K K Drm fvU KZb Kie? Avi (2) 36wU mevi
Drm fvU KZb Kiv mevevq evaZvg~jK|
cvVK`i myweav_ G chvq Avwg GKwU welq AvjvPbv KiZ PvB, Zv njv Drm fvU KZb welqwU eySvi msw cwZ|
Avcbvi cwZvb hw` Drm fvU KZbKvix cwZvbi ga Afy nq _vK (A_vr c~ev 10wU cwZvb nq) Zvnj
Avcbvi cwZvbi qi wecixZ Avcwb hLb Kvb wej cwikva Kieb ZLb Drm fvU KZb KiZ ne wKbv Zv
weePbv KiZ ne| Avcbvi mvgb Kvb wej Avmj c_gB Avcwb wPv Kieb h, wejwU mev qi bvwK cY qi|
wejwU hw` mev qi nq _vK Zvnj AvcbvK wPv KiZ ne h mevwU Kvb& mev| mevwU hw` wbi ZvwjKvq ewYZ
Kvb mev nq _vK, Zvnj Wvbcvk ewYZ nvi fvU evaZvg~jKfve Drm KZb KiZ ne| D mevjvi me
cwiwwZZ Drm fvU KZb KiZ ne| fvU Pvjvb _vKjI KZb KiZ ne, fvU Pvjvb bv _vKjI KZb KiZ ne|
URvix Pvjvb _vKjI KZb KiZ ne, URvix Pvjvb bv _vKjI KZb KiZ ne| PzwZ DjL _vKjI KZb KiZ
ne, PzwZ DjL bv _vKjI KZb KiZ ne| gvUK_v, wbi ZvwjKvq ewYZ mevjvi me cwiwwZZ Drm
fvU KZb KiZ ne| Ggb Kvb cwiwwZ bB hLvb KZb KiZ ne bv| KZb Kivi ci wK KiZ ne Zv cieZxZ
AvjvwPZ nqQ| Zvnj welqwU AbK mnR nq Mj| Avcwb hw` Drm fvU KZbKvix Kvb cwZvb wej cgU
mKkb KvR Kib Zvnj Avcbvi cwZvbi qi wecixZ Kvb wej Avcbvi KvQ Avmj Avcwb ay `Leb h,
qwU mev wKbv Ges wbi 36wU mevi ga Zv Afy AvQ wKbv| hw` Afy _vK Zvnj wbi ZvwjKvq IB mevi
Wvbw`K ewYZ nvi fvU KbwdWUjx Drm KZb Kieb| Avcbvi cwZvb hme mev q Ki Zvi AwaKvsk wbi
36wU mevi ga Afy ne| ZvB, Drm fvU KZb msv GB vbUzKz wbqB Avcwb AwaKvsk Drm fvU KZb
mwVKfve KiZ cvieb|
Kvb mev wbi 36wU mevi ga Afy ne wKbv Zv AbK mnRB eySv hve, Avevi AbK mnR eySv
hve bv| GLvb Avi GKUv Riwi welq ej ivLv `iKvi Zv njv, wbi ZvwjKvi wgK bs-17 Z ewYZ hvMvb`vi
njv cYi mieivn msv mev, A_vr Zv njv cYi mieivn| Avgiv GLb AvjvPbv KiwQ mevi mieivn MnY A_vr
mev q| ZvB, hvMvb`vi ev` w`j Aewk _vK 35wU mev| ZvB, Avcbvi mvgb Kvb wej Avmj Avcwb `Leb h,
qwU IB 35wU mevi ga co wKbv| hw` co Zvnj IB mevi Wvbw`K ewYZ nvi fvU AekB Drm KZb KiZ
G:\Documents\VDS Guideline, July 2015.doc

ne| Avcbvi mvgb DcvwcZ weji gvag Avcbvi cwZvb h mev q KiQ m mevwU wbi Kvb mevi AvIZvq
coe Zv eySv AbK mgq mnR ne bv| m mevi msv `LZ ne| Avcbvi cwZvb h mev q KiQ m
Kvhg mevi h msvi mv_ ewk wdU Ki mB mevi AvIZvq djZ ne| Kvb mevi msvi ga hme A_bwZK
Kvhg eYbv Kiv AvQ mme A_bwZK Kvhgi mv_ Avcbvi qKZ mevwU mvgmc~Y wKbv Zv `LZ ne| h
mevi mv_ mvgmc~Y m mevi AvIZvq djZ ne| wKQz wKQz mevi msv iqQ hv cvq KvQvKvwQ, hgb:
KbmvjUvx dvg, Bwwbqvwis dvg BZvw`| Gic Avcbvi qKZ mevi Kvhg Kvb msvi AvIZvq co Zv Lye
Awfwbek mnKvi weePbv KiZ ne|
wbgi ZvwjKvq D 36wU mev Ges cwZwU mevi wecixZ Drm fvU KZbi nvi ck Kiv nqQ| wgK bs-17Z
hvMvb`vi ewYZ AvQ| c~eB ejwQ h, hvMvb`vi njv cYi mieivn| hvMvb`vi ev` w`j Aewk 35wU njv mevi
mieivn|
g. bs
01.
02.
03.
04.
05.
06.
07.
08.

09.
10.
11.

mevi KvW
Gm 002.00
Gm 003.10
Gm 003.20
Gm 004.00
Gm 008.10
Gm 009.00
Gm 010.10
Gm 010.20

mev c`vbKvix
g~mK Drm KZbi nvi
WKviUm I KvUvivm
15%
gvUi Mvwoi MviR I IqvKkc
7.5%
WKBqvW
7.5%
wbgvY msv
5.5%
QvcvLvbv
15%
wbjvgKvix msv
15%
f~wg Dbqb msv
3%
*feb wbgvY msv 1100 eMdzU ch
1.5%
1101 eMdzU _K 1600 eMdzU ch
2.5%
1601 eMdzU I Z`ya
4.5%
Gm 020.00 Rwic msv
15%
Gm 021.00 cvU ev g~jabx hcvwZ fvov c`vbKvix msv
15%
Gm 024.00 Avmeveci (K) Drcv`b chvq
6%
wecYb K` (L) wecYb chvq (kv-ig)
4%
(Drcv`b chvq 6% nvi g~mK cwikvai
Pvjvbc _vKv mvc)|

12.
13.

21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.

Gm 028.00 Kzwiqvi (Courier) I Gcm gBj mvwfm


Gm 031.00 cYi wewbgq KihvM cY givgZ ev mvwfwms- Gi KvR
wbqvwRZ ew, cwZvb ev msv
Gm 032.00 KbmvjUvx dvg I mycvifvBRix dvg
Gm 033.00 BRviv`vi
Gm 034.00 AwWU G GKvDwUs dvg
Gm 037.00 hvMvb`vi (Procurement Provider)
Gm 040.00 wmwKDwiwU mvwfm
Gm 045.00 AvBb civgkK
Gm 048.00 cwienb
(K) cUvwjqvgRvZ cY cwienbi
wVKv`vi
(L) Abvb cY cwienbi |
Gm 049.00 hvbevnb fvov c`vbKvix
Gm 050.10 AvwKU, BUwiqi wWRvBbvi ev BUwiqi WKiUi
Gm 050.20 MvwdK wWRvBbvi
Gm 051.00 Bwwbqvwis dvg
Gm 052.00 k I AvjvK mivg fvov c`vbKvix
Gm 053.00 evW mfvq hvM`vbKvix
Gm 054.00 DcMn Pvbji gvag wevcb cPviKvix
Gm 058.00 PvUvW wegvb ev nwjKvi fvov c`vbKvix msv
Gm 060.00 wbjvgKZ cYi Zv
Gm 065.00 feb gS I Ab cwivi/iYveYKvix msv
Gm 066.00 jUvwii wUwKU weqKvix
Gm 071.00 Abyvb AvqvRK
Gm 072.00 gvbe m` mieivn ev eevcbv cwZvb
Gm 099.10 Z_-chyw wbfi mev (Information Texhnology

15%
15%
15%
5%
15%
15%
2.25%
7.5%
15%
15%
15%
15%
15%
15%
15%
15%
4%
15%
15%
15%
15%
4.5%

35.
36.

Gm 099.20 Abvb wewea mev


Gm 099.30 ikxc mev (Sponsership Services)

15%
7.5%

14.
15.
16.
17.
18.
19.
20.

Enabled Services)

15%
15%

*2015-16 A_-eQii evRU feb wbgvY msvi Ici fvUi wZbwU nvi wbaviY Kiv nqQ| wK gb nq fzjekZt
Drm fvU KZbi Av`k Zv cwZdwjZ nqwb| bZzb wbavwiZ nvi Abyhvqx fvU Drm KZb evbxq|
G:\Documents\VDS Guideline, July 2015.doc

wevcbx msv mevi Drm fvU KZb

wevcbx msv mevi Drm fvU KZb msv weavb GKUz Avjv`v| ZvB, Bnv GLvb c_Kfve AvjvwPZ njv|
Kvbv wevcbx msv mev c`vb Kivi ci hLb mev MnxZvi wbKU wej `vwLj Kieb, ZLb wZwb fvU Pvjvbc Bmy
Kieb| fvU Pvjvbc Zvi GjvKvi fvU mvKji ivR^ KgKZv ev mnKvix ivR^ KgKZv KZK cZvwqZ Kiveb|
Gfve weji mv_ cZvwqZ fvU Pvjvbc `vwLj Kiv _vKj mev MnxZv wej cwikvai mgq Drm fvU KZb Kieb
bv| fvU KZb bv Ki m~Y wej cwikva Ki `eb| wK hw` cZvwqZ fvU Pvjvbc weji mv_ bv _vK ev Av`
Kvb fvU Pvjvbc weji mv_ bv _vK, Zvnj 15 kZvsk nvi fvU Drm KZb KiZ ne| Avgv`i `ki fvU
eevq wevcbx msv mev ejZ Avgiv wK eywS m welq AbKi gb AZv iqQ| wevcbx msv ejZ Kvbv
wevcb cZKiY, h Kvbv gvag wevcb cPviKiY ev cPviKvR mnvqZvKivK eySvq| IqmevBU ev cwKv,
mvgwqKx, gvMvwRb BZvw` Gi AbjvBb msiY wevcb cPvi KivI GB msvi AvIZvfz| m wnme wevcb
cZKvix Kvbv cwZvb, Ges cPviKvix A_vr iwWI, Uwjwfkb, cwKv, IqemvBU, wejevW BZvw` Ges cPviKvR
mnvqZvKvix A_vr wgwWqv GRx Avgv`i `ki fvU eevq wevcbx msv mevi AvIZvfz ne| Gme cwZvb
wevcb cZ I mieivn ev cPvi Kij weji mv_ cZvwqZ fvU Pvjvbc `vwLj Kie| fvU Pvjvbc vbxq fvU
mvKji ivR^ KgKZv ev mnKvix ivR^ KgKZv KZK cZvwqZ Kie| Zvnj Drm fvU KZb KiZ ne bv| cZvwqZ
fvU Pvjvbc `vwLj Kiv bv nj fvU Drm KZb KiZ ne|
Avgiv G ch wZbwU wUc&m wkLwQ| 35wU mev Ges wevcbx msv mevmn megvU 36wU mevi Drm fvU KZbi
cwZ BZvga AvjvwPZ nqQ|

36wU mevi evBii Kvb mevi Drm fvU KZb


GLb ck njv, D 36wU mevi evBii Kvbv mev hw` q Kiv nq, Zvnj Drm fvU KZbi weavb wK? RvZxq ivR^
evWi mvaviY Av`k bs-03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 02(3)-G G welqi weavb ewYZ AvQ|
weavb njv, D 36wU mevi evBii Kvbv mev qi mev MnxZvi cv_wgKfve Drm fvU KZb Kivi `vwqZ
bB| Ze, mev c`vbKvix chvR fvU Zvi j cwikva KiQb wK-bv Zv `Lvi `vwqZ mev MnYKvixi iqQ| g~j
mshvRb Ki AvBb, 1991 Gi aviv 37 Gi Dc-aviv (2) Gi `dv (U) Abymvi mev c`vbKvix chvR fvU h_vwbqg
cwikva KiQb wKbv Zv mev MnYKvixi `Lvi `vwqZ iqQ| ZvB, IB 36wU mevi evBii Kvb mev q Kiv nj
mev c`vbKvix chvR fvU cwikva KiQb wK-bv Zv `LZ ne| mev c`vbKvix hw` fvU cwikva Ki _vKb,
Zvnj mev MnYKvix Drm fvU KZb Kieb bv| Avi hw` mev c`vbKvix fvU cwikva bv Ki _vKb, Zvnj mev
MnYKvix chvR fvU wej cwikvai mgq Drm KZb Kieb| GLb ck Avm h, mev c`vbKvix fvU cwikva
KiQb wK-bv Zv mev MnYKvix wKfve wbwZ neb| c_gZt fvU Pvjvbc `L wbwZ neb| mev c`vbKvix Zvi
weji mv_ g~mK-11 dig fvU Pvjvbc `vwLj Kieb| fvU PvjvbcwU AvcvZ`wZ mwVK AvQ wK-bv Zv RvbZ
Gi gwjK ewkmg~n `LZ ne| PvjvbwU wbw` digvU AvQ wK-bv Zv `LZ ne| Aek fvU Pvjvb D
digvUi wdmg~n AzY iL AwZwi wd I Z_ Afy Kiv hvq| PvjvbwU hw` nvZ jLv nq, Zvnj Dnv wgyLx
Kvebwewk nZ ne| Pvjvb Kvbv KvUvKvwU, NlvgvRv ev dBWi eenvi _vKe bv| Pvjvb wgK msLv, eemv
cwZvbi bvg, wVKvbv, Ki`vZv mbvKiY msLv, Zvi bvg, wVKvbv, Ki`vZv mbvKiY msLv Ges Abvb Z_vw`
mwVKfve jLv AvQ wK-bv Zv `LZ ne| Pvjvb mevi g~j I fvU KZ Ges megvU g~j KZ Zv DjL _vKZ ne|
Ze, Pvjvb fvUmn g~j DjL _vKZ cvi| fvU Pvjvbci wbP weZvi ^vi I ZvwiL jLvi vb iqQ| D
vb cwZvbi h_vh_ ewi ^vi I ZvwiL QvovI Zvi bvg, c`ex I mxj _vKv AwaKZi hywmZ| hw` KD
KwDUvi Zix fvU Pvjvbc `vwLj Ki, Zvnj cwZvbwU Kwgkbvi KZK c` h Av`ki gvag KwDUvii
gvag fvU Pvjvbc cZ Ki, m Av`ki dUvKwc Pq bqv fvjv| mev c`vbKvix fvU cwikva KiQb wK-bv Zv
AwaKZi wbwZ nZ nj, Zvi KvQ URvix Pvjvb PvIqv hvq| mev c`vbKvix hw` URvix Pvjvbi gvag chvR fvU
cwikva Ki _vKb, Zvnj URvix Pvjvbi dUvKwc wbq wbZ ne| wK mev c`vbKvix hw` ejb h, wZwb PjwZ
wnmvei gvag fvU cwikva KiQb, Zvnj PjwZ wnmve cyKi mswk Aski dUvKwc PvIqv hvq| Ges mLvb fvU
PvjvbcwU GwU `qv AvQ wK-bv Ges wwZ _K fvU weqvM Kiv AvQ wK-bv Zv `LZ ne| gvUK_v, D 36wU
mevi evBii Kvb mev qi , mev c`vbKvix fvU cwikva KiQb Zv mev MnYKvixK wbwZ nZ ne| mev
c`vbKvixi fvU cwikvai welq hw` wbwZ nIqv hvq Zvnj Drm fvU KZb KiZ ne bv| Avi hw` wbwZ nIqv bv
hvq, Zvnj chvR nvi Drm fvU KZb KiZ ne|
GLvb KZ kZvsk nvi Drm fvU KZb KiZ ne Zv wbq ck _vKZ cvi| DjL h, eZgvb 18wU mevi
msK~wPZ nvi A_vr 15 kZvski Kg nvi fvU chvR AvQ| wb msK~wPZ nvii mevmg~n Ges chvR fvUi nvi
DjL Kiv njv:
g bs
mevi bvg
01. bb-Gwm iviuv
02. gvUi MviR Ges IqvKkc *
G:\Documents\VDS Guideline, July 2015.doc

fvUi msKwPZ nvi


7.5%
7.5%

03.
04.
05.
06.
07.
08.
09.
10.

WKBqvW *
wbgvY msv *
fwg Dbqb msv *
feb wbgvY msv *
Avmevec *
^YKvi, icKvi
hvMvb`vi *
cwienb wVKv`vi *

11.
12.
13.
14.
15.
16.
17.
18.

we`yr weZiYKvix
wbjvgKZ cYi Zv *
BwgMkb Dc`v
Bswjk wgwWqvg zj
vb I vcbv fvov MnYKvix
wbR^ ev-m^wjZ Zix cvlvK wecYb K`
Z_-chyw wbfi mev *
ikxc mev *

7.5%
5.5%
3%
1.5%, 2.5%, 4.5%
dvixZ 6%, kv-ig 4%
3%
5%
cUvwjqvg RvZxq cY cwienb: 2.25%
Abvb cY cwienb: 7.5%
5%
4%
7.5%
7.5%
9%
5%
4.5%
7.5%

D 18wU msK~wPZ g~jwfwi mevi ga Dcii ZviKvwPwZ mevjv c~e ewYZ 36wU mevi ga Afy AvQ| A_vr
Gme AekB Drm fvU KZb KiZ ne| ZviKvwPwZ Qvov h mevjv iqQ mme mevi Dcii
AbyQ`i weavb chvR ne| A_vr mev c`vbKvix KZK fvU cwikva Kivi cgvY _vKj Drm fvU KZb KiZ ne
bv| cgvY bv _vKj Drm fvU KZb KiZ ne| fvU cwikvai cgvY wnme c_gZ h_vh_fve BmyKZ fvU
Pvjvbc-K weePbv Kiv hvq| fvU Pvjvbc AekB _vKZ ne| AZtci URvix Pvjvb Ges PjwZ wnmve iwRvii
mswk Aski dUvKwc GB `ywUi ga h Kvb GKwU _vKZ ne| G`ywU GK _vKv me bq|
GZY Avgiv mevi Drm fvU KZb Kivi wbqg wbq AvjvPbv Kijvg| Avkv Kwi G welqwU cvVK`i KvQ
nqQ| AwZ msc welqwU Gfve ck Kiv hvq| ZvwjKvq ewYZ 37wU mevi ga _K hvMvb`vi Ges wevcbx
msv ev` w`j Aewk 35wU mevi Drm fvU KZb Kiv evaZvg~jK| wevcbx msv mevi fvU Pvjvb
mswk mvKji mnKvix ivR^ KgKZv ev ivR^ KgKZv KZK mZvwqZ Kiv _vKj Drm fvU KZb KiZ ne bv|
Dic mZvwqZ Kiv bv _vKj chvR nvi fvU Drm KZb KiZ ne| GB 37wU mevi evBii Kvb mev qi
mev c`vbKvix chvR fvU cwikvai cgvY `vwLj Kij Drm fvU KZb KiZ ne bv, cgvY `vwLj bv Kij
Drm fvU KZb KiZ ne|
Avgiv BZvc~e ejwQjvg h, hw` Avcbvi mvgb mev qi wej Dcvcb Kiv nq, Zvnj Dcii weavbmg~n AbymiY
KiZ ne| Avi hw` Avcbvi mvgb cY qi wej Dcvcb Kiv nq, Zvnj wbi weavb AbymiY KiZ ne| hw`
Avcbvi mvgb cY qi wej `vwLj Kiv nq, Zvnj `LZ ne h, mieivnwU hvMvb`vi mev wnme weewPZ ne wKbv| Avgiv Rvwb h, hvMvb`vi GKwU mev njI Bnv njv cY mieivn msv mev| ZvB, G welqwU Avgiv cY
mieivni mv_ `LwQ| cY mieivn bqv nj Zv hvMvb`vi ne wK-bv Zv eySvi Rb wbi AvjvPbv cvmwK|
c~ei ZvwjKvq ewYZ mevi ga hvMvb`vi mevwU weklfve iZc~Y| GB mevi Drm fvU KZbi cwZ
wbq Rbgb AZv iqQ| ZvB, hvMvb`vi mevi Ici _K Drm fvU KZb welq wbg wevwiZfve AvjvPbv Kiv
njv| DjL, 2013-14 A_ eQii evRUi mgq hvMvb`vi mevi msvq wKQzUv cwieZb Kiv nqQ| hvi dj,
Drm fvU KZb msv weavbI wKQzUv cwieZb GmQ| hv wb AvjvPbv Kiv njv|

hvMvb`vi mevi Ici _K Drm fvU KZb

hvMvb`vi (Procurement Provider) mevi Drm fvU KZb welq AbK mgq gvV chvq RwUjZvi mw
nq| KviY, GB mevi AvIZv I cwiwa msv evLv wbq wKQzUv AZv iqQ ej AbK gb Kib| hvMvb`vi
mevi msv njv hvMvb`vi A_ KvUkb ev `ic ev Abweafve wewfb miKvix, AvavmiKvix, ^vqkvwmZ cwZvb,
emiKvix msv (GbwRI), evsK, exgv ev AbKvbv Avw_K cwZvb, wjwgUW Kvvwb, 1(GK) KvwU UvKvi AwaK evwlK
UvbIfvihy cwZvb ev wkv cwZvbi wbKU cYi wewbgq KihvM cY ev mev ev DfqB mieivn Kib Ggb Kvbv
ew, cwZvb ev msv|Gi ggv_ njv Uvii gvag q Kiv nj ev KvUkbi gvag q Ki nj ev
Abweafve A_vr bM` q Kiv nj Zv hvMvb`vi wnmve weewPZ ne| h Kvbv g~ji q Kiv nj Zv
hvMvb`vi mevi Af
y ne| A_vr Kvbv wbw` cwigvY qK hvMvb`vi mev _K AevnwZ `qv nqwb| AvqKi
Drm KZbi Lye meZ Ggb GKwU weavb AvQ| ZvB, AbK hvMvb`vii I g~ji q Kiv nj Drm
fvU KZb KiZ ne bv ej gb Ki _vKb| Gic aviYv mwVK bq| hvMvb`vii msvq BZvc~e wQj hKvbv cY
ev mev mieivnKvix| Bnv cwieZb Ki, 2013-14 A_ eQii evRUi mgq KihvM cY ev mev mieivnKvix
Afy Kiv nqQ| Gi A_ njv - h cY ev mev mieivn bqv nqQ Zv fvUhvM nj IB mieivnKvix KZK c`
mev hvMvb`vi mevi msvfy ne| ZvB, Gic Drm fvU KZb KiZ ne| Kvb cY ev mev fvUhvM wK-bv
Zv aygv fvU AvBbi c_g Zdwmj Ges wZxq Zdwmji wfwZ wbYq Kiv ne| GmAviI-Gi gvag hme cY ev
G:\Documents\VDS Guideline, July 2015.doc

mevi Ici fvU AevnwZ `qv nqQ, mme cY ev mev njv KihvM mev| KviY, GmAviI viv Kvb wekl chvq
(Avg`vwb, Drcv`b, eemvqx) AevnwZ c`vb Kiv nq| bM` QvUv-LvUv q Kivi chvR fvU wbR^ Znwej
_K Zv cwikva Kieb|
hvMvb`vii msvq cY ev mevi mieivn DjL iqQ| wK Avmj Kvb mevi mieivn hvMvb`vi wnme weewPZ
ne bv| KviY, Avgv`i `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| cwZwU mevi wkivbvg `qv AvQ|
AevnwZcv mev Ges msvq ewYZ mev Qvov Avi hZ mev iqQ Zv Abvb wewea mevi AvIZvq co, mevi KvW
bs-Gm099.20| Kvb mevi mieivn `qv nj Zv ne fvU nZ AevnwZcv mev, A_ev msvq ewYZ mev A_ev
Abvb wewea mev| GB wZbwU KvUvMwii evBi Kvb mev bB| ZvB, Kvb mevi mieivn hvMvb`vi mev bq|
hvMvb`vi mev njv cYi mieivn msv mev| ZvB, hvMvb`vi mevi msv _K mevi mieivn wej~ Kiv
`iKvi| Zvnj welqwU Aviv mnRfve cvVK`i KvQ evaMg ne|
hvMvb`vi mev c`vbKvixK wPwZ Kiv AbK mgq mev MnYKvix`i Rb KwVb nq| g~mK wbebc `L hvMvb`vi
mev c`vbKvixK wPwZ Kiv hvq| gb ivLZ ne h, g~mK AvBbi weavb Abymvi g~mK wbewZ ew Qvov Ab Kvbv
ewi wbKU _K Uvii gvag q Kiv hve bv| Uvii mv_ g~mK wbebci dUvKwc `vwLj KiZ ne| Uvi
`vwLjKvix hw` hvMvb`vi nb, Zvnj Zvi g~mK wbebc mvaviYZt Avcbvi eemvi cKwZ Gi j Service
Renderer jLv _vKe Ges eemvi Kvhg Gi j S037: Procurement Provider jLv _vKe|
mieivnKvix hw` Drcv`K nb, Zvnj Avcbvi eemvi cKwZ Gi j Supplier (Manufacturer) jLv _vKe|
mieivnKvix hw` eemvqx nb, Zvnj Avcbvi eemvi cKwZ Gi j Supplier (Trader) jLv _vKe| fvU
iwRkb mvwUwdKU, UW jvBm, wUAvBGb, Uvi WKzgU, Pzwc BZvw` `L wbwZ nZ ne h, cYi
mieivnKvix hvMvb`vi wKbv| gb ivLZ ne h, whwb hvMvb`vi wZwb cY Drcv`b Kib bv - wZwb cY vbxq evRvi
_K q Ki A_ev Kvb Drcv`Ki wbKU _K q Ki A_ev Uvi ev Kvhv`k cvIqvi ci we`k _K Avg`vwb
Ki mieivn Kib| hvMvb`vi wnmve 5% nvi Drm fvU KZb KiZ nj mieivnKvix h hvMvb`vi Zv wbwZ nZ
ne| mieivnKvix Drcv`K bq ev mieivnKvix vbxq eemvqx bq ev mieivnKvix evwYwRK Avg`vwbKviK bq - G
welqjv wbwZ nIqv MjB wbwZ nIqv hvq h, mieivnKvix hvMvb`vi| GLvb Aviv GKwU welq DjL Kiv `iKvi
Zv njv cvcb bs- 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Abymvi wbi mieivnjv hvMvb`vi wnme
weewPZ ne bv:
(K) zji wUwdb mieivn;
(L) RvZxq wkvg I cvVcyK evW KZK c` Kvhv`k Gi wecixZ gyw`Z cv_wgK I gvawgK i Ges
mggvb chvqi cvVcyK mieivn;
(M) Zzjv mieivn;
(N) Iq G vc ccvi mieivn;
(O) fvv KuvPi UzKiv (cullet) mieivn;
(P) cvwK eR mieivn;
(Q) wRjwUb Kvcmyji DcKiY wnmve eeZ Mi I gwnli nvo mieivn;
(R) wj wgj vbxqfve msMnxZ vc/fvvix mieivn|
GKwU welq GLvb gb ivLv LyeB `iKvi h, mieivnKvix hw` Drcv`K nb ev eemvqx nb Ges wZwb hw` g~mK Pvjvbc
Bmy Kib Zvnj Drm fvU KZb KiZ ne bv| KviY, wZwb hvMvb`vi bb| GRbB mieivnKvixi vUvm hvMvb`vi
wK-bv Zv wbwZ nIqv Riix| GKwU D`vniY w`q welqwU Kiv hvq| aiv hvK, mvbvjx evsK wjt Uvii gvag
10,000 wcm mvevb q Kie| GB Uvi AskMnY KiQ Kvwnbyi KwgKvj Kvvbx| GB KvvbxwU njv Drcv`K|
Aviv AskMnY KiQ Gm,Avi, GUvicvBR| Bnv hvMvb`vi| Uvi hw` Kvwnbyi KwgKvj Kvvbx mieivni Av`k
cvq, Zvnj Drcv`bKvix wnmve fvU Pvjvbmn mvevb mieivn Kie| wej cwikvai mgq Drm fvU KZb KiZ ne
bv| wK Gm,Avi, GUvicvBR hw` mieivn Av`k cvq, Zvnj evRvi _K q Ki ev Drcv`Ki wbKU _K q Ki
mieivn c`vb Kie| G wej cwikvai mgq hvMvb`vi wnmve 5% nvi fvU Drm KZb KiZ ne|
hvMvb`vi hw` Kvbv cY we`k _K Avg`vwb Ki mieivn c`vb Kib, Zvnj Avg`vwb i vqbi mgq Uvi
WKzgU `vwLj KiZ ne| Avg`vwb chvq Uvi WKzgU `vwLj Kiv nj 4% nvi GvWfv UW fvU (GwUwf) Avivc
Kiv ne bv| mieivn chvq hvMvb`vi wnmve 5% fvU Drm KZb KiZ ne| Gic Uvi ev Kvhv`k cvIqvi
ci IB Uvi ev Kvhv`ki wecixZ mieivn `qvi Rb Avg`vwb KiZ ne| Zvnj Avg`vwb chvq GwUwf AvivwcZ
ne bv, mieivn chvq hvMvb`vi wnme 5% fvU Drm KZb KiZ ne| evwYwRK Avg`vwbKviK Avi Uvi ev
Kvhv`ki wecixZ Avg`vwbKviK GK bq| evwYwRK Avg`vwbKviK Avg`vwb chvq GwUwf cwikva Kib| Avg`vwb Kivi
ci wZwb cYwU wex Kib| Zvi wexi KqKwU cwZ iqQ| Zvi hw` eemvqx chvq g~j mshvRb 26.67
kZvsk nq, Zvnj Zvi eemvqx chvq Avi fvU cwikva KiZ ne bv, hnZz Avg`vwb chvq 26.67 kZvsk eemvqx
chvqi g~j mshvRb weePbv Ki Zvi Ici fvU cwikva Kiv nqQ| wZwb fvU Pvjvb mxj w`q cY wex KiZ
cvieb| wZwb g~j NvlYv w`q, 15 kZvsk fvU cwikva Ki cY wex Kij iqvZ cveb| Gic evwYwRK
Avg`vwbKviK hw` Kvb Drm fvU KZbKvix KZci KvQ cY mieivn Kib Zvnj fvU Pvjvbc _vKj Drm fvU
G:\Documents\VDS Guideline, July 2015.doc

KZb KiZ ne bv| mvaviY Av`k bs-03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 02(2)(L)-Z Avg`vwb Ki
cY mieivn ejZ Uvi ev Kvhv`ki wecixZ mieivni Dk Avg`vwb eySvbv nqQ, evwYwRK Avg`vwbKviK
eySvbv nqwb| AbK G welqwU fzj eyS _vKb| gvU K_v GB `uvovq h, Kvbv Drcv`K ev eemvqx hw` fvU Pvjvbmn
cY mieivn `q Zvnj hvMvb`vi wnmve Drm fvU KZb KiZ ne bv| mieivnKvixi vUvm wbwZ nq Drm fvU
KZb KiZ ne| hvMvb`vi K Zv wbwZ nIqvi Rb KqKwU KzBK wUc&m GB Aavqi wb ck Kiv nqQ| AbyMn
Ki `L wbb| wUc&mjv hvMvbv`vi K Zv eySvi Rb Lye mnvqK ne ej Avkv Kwi|
Avgiv BZvga AvjvPbv KiwQ h, Kvb& Kvb& cwZvbi Ici fvU Drm KZb Kivi `vwqZ AvQ| ZvQvov, 35wU mevi
AvewkKfve fvU Drm KZb KiZ ne Zv AvjvPbv KiwQ| wevcbx msv mevi wekl weavbmg~n
AvjvPbv KiwQ| G ch me mevi Drm fvU KZbi cwZ AvjvwPZ nqQ| AZtci Avgiv cY mieivni
Drm fvU KZbi weavb AvjvPbv KiwQ| Avgiv `LwQ h, cY mieivni K hvMvb`vi wnme weewPZ
ne Avi K hvMvb`vi wnme weewPZ ne bv| hvMvb`vi wnme weewPZ nj 5 kZvsk nvi fvU Drm KZb KiZ
ne| hvMvb`vi wnme weewPZ bv nj Kvb fvU Drm KZb KiZ ne bv| AvjvPbvi avivevwnKZvq Avgiv DjL
KiwQ h, Kvbv cYi mieivnKvix hw` wbRB Drcv`K nb Ges wZwb hw` fvU Pvjvbmn cY mieivn Kib, Zvnj
wZwb hvMvb`vi wnme weewPZ neb bv weavq Gic mieivni Ici Drm fvU KZb KiZ ne bv| Avgiv Aviv
AvjvPbv KiwQ h, GKBfve Kvbv eemvqx (Trader) hw` fvU Pvjvbmn cY mieivn Kib, wZwbI hvMvb`vi
wnme weewPZ neb bv weavq mI Drm fvU KZb KiZ ne bv|
GZY Avgiv AvjvPbv Kijvg h, Drm fvU KZbKvix Kvb KZc Kvb wej cwikvai mgq c_g wPv Kie h
wejwU mev qi bv-wK cY qi| mev qi wKfve cieZx c`c wbZ ne Zv BZvc~e AvjvPbv Kiv
nqQ| wejwU hw` cY qi wecixZ nq, Zvnj eySZ ne h, mieivnwU hvMvb`vi mev wnme weewPZ ne bv-wK
Drcv`K ev eemvqx KZK c` mieivn wnme weewPZ ne| wb Drm fvU KZb msv Aviv KwZcq cqvRbxq
welq AvjvwPZ njv| GB Aavqi klvsk Drm fvU KZb msv KwZcq msw wUc&m `qv njv, hv Drm fvU
KZb eySZ mvnvh Kie|
Drm fvU KZbi Aviv KZKjv wekl iqQ, hv wbg AvjvPbv Kiv njv:
wewa-18O Abymvi Drm fvU KZb
g~j mshvRb Ki wewagvjv, 1991 Gi wewa-18O Abymvi miKvix, AvavmiKvix I ^vqZkvwmZ cwZvb Ges vbxq KZc
KZK jvBm c`vb ev bevqbKvj Dic myweav MnYKvix ewi wbKU nZ cv mgy`q A_i Ici 15% nvi Drm
fvU KZb KiZ ne| c` jvBm, iwRkb, cviwgU DjwLZ kZi AvIZvq ivR^ eb (revenue sharing),
iqvjwU, Kwgkb, PvR, wd ev Ab Kvbvfve cv mgy`q g~ji Ici Drm fvU KZb KiZ ne| cvwb, we`yr, Mvm,
Uwjdvb Ges Ab Kvbv mshvM c`vbKvj mshvM dxi Ici Drm fvU KZb KiZ ne| hme miKvix, AvavmiKvix,
^vqZkvwmZ cwZvb I vbxq KZc PvR, dx BZvw`i wewbgq jvBm, cviwgU, iwRkb, mshvM BZvw` c`vb Ki
Zv`i Ici 15 kZvsk nvi Drm fvU KZb Kivi weavb iqQ| PvR, dx BZvw`i Ici 15 kZvsk nvi fvU Drm
KZb I Av`vq KiZ ne|
mev Avg`vwbi Drm fvU KZb
h evsjv`ki fMvwjK mxgvbvi evwni nZ mev mieivn Kiv nq Ges evsjv`k mev MnY Kiv nq, m
evsK ev Ab Kvbv Avw_K cwZvb (hviv wej cwikvai mv_ m _vKe Zviv) chvR nvi fvU Drm KZb Kie|
mev Avg`vwbi welqwU GKwU wekl aibi Kvhg| Kvbv ew we`k _K Gm mev c`vb Ki hvq| mev MnYKvix
Ges mev c`vbKvixi ga Pzw mvw`Z nZ nq| mev c`vbKvix mev c`vb Ki Pj hvb| hgb: Kvb KbmvjUvU
KbmvjUvx mev w`q Pj hvb| AZtci evsKi gvag mevi g~j cwikva Kiv nq| mevi g~j cwikvai mgq
evsK-K Drm fvU KZbi `vwqZ c`vb Kiv nqQ| G aibi mev g~jZt civgk mev| evsK Pzw Abymvi mevg~j
we`k ciY Kie Ges chvR nvi fvU Drm KZb Ki URvix Pvjvbi gvag miKvix KvlvMvi Rgv c`vb Kie|
mev MnYKvixi Drcvw`Z cYi g~j NvlYvq D mev Afy _vKj Ges fvU Rgv `qvi cgvY^ic URvix Pvjvb
_vKj mev MnYKvix D fvU iqvZ wbZ cvieb| GLvb DjL h, kZfvM ivwbKviK, kZfvM cQb ivwbKviK
Ges BwcRW-G AewZ cwZvbi mev Avg`vwbi Ici fvU AevnwZ `qv nqQ|
`ic ev Kvhv`ki wecixZ Avg`vwbi Drm fvU KZbi weavb
AbK mgq hvMvb`vi cwZvb `ic ev Kvhv`k cvIqvi ci cY Avg`vwb Ki `ic ev Kvhv`ki wecixZ mieivn
Ki _vK| Gic Avg`vwbi Avg`vwbKZ cY vqbi mgq `ic mswk `wjjvw` ev Kvhv`k `vwLj KiZ ne|
Zvnj `ic ev Kvhv`ki wecixZ mieivni Dk Avg`vwbKZ cYi Ici Avg`vwb chvq AwMg g~j mshvRb Ki
(GwUwf) Av`vqhvM ne bv| mieivn chvq hvMvb`vi wnme fvU Drm KZb KiZ ne| G aibi
Avg`vwbKviKMY cvqktB GKwU fzj Ki _vKb| Zviv bv Rvbvi KviY ev `Z vqb mb Kivi cqvRb ev wmGGd
GRU KZK mwVKfve civgk c`vb KiZ bv cvivi KviY Avg`vwb chvq `ic ev Kvhv`k msv `wjjvw` `vwLj
Kib bv| dj, Avg`vwb chvq GwUwf Av`vq Kiv nq| Avevi, mieivn chvq hvMvb`vi wnme Drm fvU KZb Kiv
G:\Documents\VDS Guideline, July 2015.doc

nq| ZLb mieivnKvix GB gg Avcw Dvcb Kib h, wZwb Avg`vwb chvq GwUwf cwikva KiQb| Gfve RwUjZvi
mw nq| Avg`vwb chvq Uvi msv WKzgU `vwLj Kij Avi G aibi RwUjZvi mw nq bv|
FYci wecixZ g~j cwikvai Drm fvU KZbi weavb
Drm fvU KZbhvM Kvbv qi wecixZ hw` Zvi evsK AfixY FYc ev Ab Kvbv gvag Zvi c g~j
cwikva Ki, Zvnj D evsK chvR fvU Drm KZb Ges miKvix KvlvMvi Rgv c`vb Kie| Gic Zvi h
Drm KZbi `vwqZ wQj Zv g~j cwikvaKvix wnme evsK-K cvjb KiZ ne|
Uvi g~j Ges Abygvw`Z/NvwlZ g~ji cv_Ki weavb
Kvbv cYi Abygvw`Z g~ji Pq Uvi g~j Kg ev ewk nj RvZxq ivR^ evWi vqx Av`k bs-6/g~mK/92 ZvwiL:
21/01/1992 Abymvi Uvi g~ji Ici Drcv`b chvq g~mK cwikvwaZ nZ ne| Uvig~j Ges g~mK Pvjvbc
DwjwLZ g~mKmn g~j Awfb nZ ne Ges Zv Drm KZbKvix KZc wbwZ nq mieivn MnY Ges g~j cwikva
Kieb| AbK mgq gvV chvq `Lv hvq h, cYi Abygvw`Z g~j Kg wK Uvi g~j ewk| Abygvw`Z g~j g~mK
Pvjvb Bmy Kiv nqQ| cwZvbwU Drcv`bKvix ev eemvqx nj g~mK Pvjvb AvQ weavq Drm fvU KZb bv KiZ Abyiva
Kib| AbK mgq Rvbv bv _vKvi KviY mieivnMnxZv Drm fvU KZb Kib bv| Bnv mwVK bq| mKj (Uvwid
g~ji cY Qvov) Abygvw`Z ev NvwlZ g~j Ges Uvi g~j GK I Awfb nZ ne| Uvi cvIqvi ci g~j NvlYv c`vb
KiZ ne| Uvwid fvjyi cYi Uwid fvjyi wfwZ fvU cwikva Kie| g~mK-11 Pvjvb Bmy Kie| Pvjvb
DwjwLZ megvU g~j Ges Uvig~j GK nZ ne| Uvwid g~ji cYi fvU Pvjvbmn (g~mK-11) cY mieivn
w`j Drm fvU KZb KiZ ne bv| AbK gb Kib h, Uvwid g~j hnZz cKZ weq g~j Acv Kg ZvB, Uvwid
g~j Ges cKZ weq g~ji cv_Ki Ici fvU cwikva KiZ ne| G aviYv mwVK bq| Uvwid g~j RvZxq ivR^ evW
KZK wbavwiZ g~j| miKvi IB cYi Uvwid g~ji wfwZ fvU cZ PvB| ZvB, Uvwid g~ji wfwZ fvU
cwikvwaZ nj Avi fvU cwikvai AvekKZv _vK bv|
K`xq wbewZ cwZvbi Drm KwZZ fvU Rgv `qvi weavb
K`xq wbewZ cwZvb Zv`i me kvLv ev weqK` h fvU Drm KZb Kie Zv K`xq wbewZ cwZvbi gvag
Rgv c`vb Kie| AbK mgq gvV chvq kvLv ev weqK` hLvb AewZ mLvb fvU miKvix KvlvMvi Rgv c`vb
Kiv nq ev mLvbKvi vbxq fvU KZc mLvb fvU Rgv w`Z ejb, Zv mwVK bq|
GKvwaK Dcv`vbwewk mieivni Drm fvU KZb msv weavb
AbK mgq `Lv hvq h, Kvb GKwU mieivni ga GKvwaK Dcv`vb _vK| wK g~j GKevi DjL Kiv nqQ| Ggb
mieivni Drm fvU KZb wbq RwUjZv `Lv `q| ZvB, weavb Kiv nqQ h, Kvb mieivn GKvwaK
Dcv`vbwewk nj me Dcv`vb Avjv`v Avjv`vfve Uvi, KvUkvb ev wej DjL KiZ ne| Ges cwZwU Dcv`vb
Avjv`v mev wnme weePbv Ki Drm fvU KZb msv weavb cqvM KiZ ne| D`vniY^ic ejv hvq h, AbK
mgq `Lv hvq, GKB Uvii gvag Kvb hcvwZ vcb Ki `qv nqQ Avevi KqK eQii Rb givgZi KvR bqv
nqQ| GLvb hcvwZ vcb Ges givgZ `ywU mieivn wnme weePbv Ki Drm fvU KZb msv weavb cqvM KiZ
ne|
Avgiv c_g Ask AvjvPbv kl KiwQ| avivevwnKfve Avgiv KqKwU welq Dcvcb KiwQ| Zv njv: Kvb& Kvb&
cwZvb Drm fvU KZb Kie? 35wU mevi AvewkKfve Drm fvU KZb KiZ ne| wevcbx msv mevi
Drm fvU KZbi weavb wK? GB 36wU mevi evBii Kvb mevi Drm fvU KZbi weavb wK?
hvMvb`vimn Aviv KwZcq wekl Drm fvU KZbi weavb wK? GLb Avgiv c~e DwjwLZ wZxq Aski Ici
AvjvPbv Kiev|

h me Drm fvU KZb KiZ ne bv

(K) Drcv`K/cZKviK hw` Kvbv cY fvU Pvjvbmn mivmwi Kvbv Drm KZbKvix `i mieivn Kib, Zvnj wZwb
hvMvb`vi wnme weewPZ neb bv, weavq Gic Drm fvU KZb KiZ ne bv| D`vniY^ic ejv hvq h, hw`
weKvk eW Gv wezU dvix wjt gvbyli Rb GbwRIZ wezU mieivn Ki Ges h_vh_fve Drcv`bji fvU Pvjvb
Bmy Ki, Zvnj gvbyli Rb GbwRI wej cwikvai mgq fvU Drm KZb Kie bv|
(L) Avevi, aiv hvK, GKwU eemvqx cwZvbi bvg Gm,Avi, GUvicvBR| cwZvbwU BDwbwjfvi evsjv`k wjt Gi wbKU
_K mvevb q Ki wew Ki| cwZvbwU eemvqx chvqi fvU c`vb Ki Ges fvU Pvjvb Bmy Ki| Gic cwZvb
hw` fvU Pvjvbmn Zvi cY mivmwi Kvbv Drm KZbKvix cwZvb mieivn Ki, Zvnj Gic mieivn hvMvb`vi
wnme weewPZ ne bv, weavq wej cwikvai mgq Drm fvU KZb KiZ ne bv| DjL, fvU Pvjvb QvovI fvU Pvjvb
wnme weewPZ Kvbv Pvjvbmn Gicfve mivmwi cY mieivn Kiv njI Drm fvU KZb KiZ ne bv| hgb:
BwmAvi wiwm KwZcq kZmvc fvU Pvjvb wnme weewPZ| kZjv njv| mieivnKvixi bvg, wVKvbv, fvU
iwRkb b^i, cYi weeiY, g~j, fvUi cwigvY BZvw` DjL _vKZ ne|
(M) UvbIfvi Kii AvIZvq ZvwjKvfy& cwZvbmg~n Zv`i ZvwjKvfyw b^im^wjZ Kvkggv Bmy Ki cY mieivn
Ki| Gic cwZvb hw` Zv`i cY ZvwjKvfyw b^im^wjZ Kvkggvmn mivmwi Kvbv Drm KZbKvix cwZvb
G:\Documents\VDS Guideline, July 2015.doc

mieivn Ki, Zvnj Gic mieivn hvMvb`vi mev wnme weewPZ ne bv weavq Drm fvU KZb KiZ ne bv| DjL,
Gic cwZvbi msLv Zgb ewk bq| ZvB, mvaviYZt Ggb cwZvb _K Drm fvU KZbKvixMY mieivn bb bv ev
mieivn cvb bv|
(N) KzwUi wki AvIZvq ZvwjKvfy cwZvb Zv`i ZvwjKvfyw b^im^wjZ Kvkggvmn cY mieivn Ki| KzwUi
wki AvIZvq ZvwjKvfy cwZvb hw` Kvbv cY ZvwjKvfyw b^im^wjZ Kvkggvmn mivmwi Kvbv Drm KZbKvix
cwZvb mieivn Ki, Zvnj Gic mieivn hvMvb`vi mev wnme weewPZ ne bv weavq Drm fvU KZb KiZ ne
bv| DjL, Gic cwZvbi msLv Zgb ewk bq| ZvB, mvaviYZt Ggb cwZvb _K Drm fvU KZbKvixMY mieivn
bb bv ev mieivn cvb bv|
(O) Mvm, we`yr, Uwjdvb, gvevBj dvb, cvwb BZvw` cwimevi wej cwikvai Drm fvU KZb KiZ ne bv|
Gme wej fvU Pvjvb wnme weewPZ|
(P) Uvwid g~ji cY fvU Pvjvbmn cZKviK ev Drcv`K KZK mivmwi Kvbv Drm fvU KZbKvix cwZvb mieivn
c`vb Kiv nj mieivn g~j hvB nvK bv Kb Drm fvU KZb KiZ ne bv| KviY, miKvi wbavwiZ Uvwid g~j fvU
cwikva Kiv nqQ| D`vniY^ic ejv hvq h, Avgi Rym GKwU Uvwid g~jhy cY| Avgi Rymi Uvwid g~j njv
cwZ 1000 wg.wj. cvK 15 (cbi) UvKv| Drcv`bKvix Drcv`b chvq 1000 wg.wj. Gi GK cvK Avgi Rym mieivni
mgq 15 UvKv g~j wnme Gi Ici 15% fvU cwikva Kieb| Zvi cKZ weqg~j 15 UvKvi Pq AbK ewk nZ
cvi| cKZ weqg~j hvB nvK bv Kb GLvb hnZz miKvi wbavwiZ Uvwid g~j fvU cwikva Kiv nqQ Ges fvU
Pvjvb Bmy Kiv nqQ; mnZz, G Drm fvU KZb KiZ ne bv|
(Q) vb I vcbv fvov MnYKvix mevi Ici fvU hv mnR fvlvq Avgiv evwo fvovi Ici fvU ej eyS _vwK, Zv fvov
MnYKvix KZK c`q fvU| A_vr Bnv Drm KZb bq| fvov MnYKvix wbRi fvU wbRB c`vb Kib| evwoi gvwjKi
fvU c`vbi Kvbv `vq-`vwqZ bB| fvov MnxZv Pzw Abyhvqx evwoi gvwjKK fvov c`vb Kieb| Ges D g~ji Ici
fvU chvR nj, fvov MnxZv Zv wbR^ Znwej _K miKvix KvlvMvi Rgv c`vb Kieb| Ges URvix Pvjvb vbxq
fvU mvKj Awdm ciY Kieb|
Avgiv BZvc~e AvjvPbv KiwQjvg h, Drm fvU KZb msv eZgvb wewa-weavb Pvi Ask fvM Kiv hvq| c_g I
wZxq Aski Ici AvjvPbv mgv njv| GLb ZZxq Aski Ici AvjvPbv Kiv ne|

Drm fvU KZbi ci KZbKvixi KiYxq

GLb Avgiv AvjvPbv Kiev Drm fvU KZbi ci KZbKvixi KiYxq wK? Drm fvU KZbi 15 (cbi) Kvhw`emi
ga URvix Pvjvbi gvag miKvix KvlvMvi Drm KZbKvixi mswk fvU KwgkbviUi KvW KwZZ A_ Rgv c`vb
KiZ ne| URvix Pvjvb A_bwZK KvW 1/1133/0000/0311 wjLZ ne| 0000 Gi j Drm KZbKvixi
mswk KwgkbviUi KvW wjLZ ne| KwgkbviUi KvWmg~n njv: XvKv (Di) 0015, XvKv (`wY) 0010, XvKv
(c~e) 0030, XvKv (cwg) 0035, PMvg 0025, Kzwgjv 0040, wmjU 0018, ivRkvnx 0020, iscyi 0045, hkvi
0005, Lyjbv 0001 Ges GjwUBD (g~mK) 0006| URvix Pvjvbi c_g Kjvg hvnvi gvidZ c` nBj Zvnvi bvg I
wVKvbv Gi wbg Drm fvU KZbKvixi bvg, wVKvbv, g~mK wbeb b^i, mvKj Ges KwgkbviUi bvg wjLZ ne|
URvix Pvjvbi wZxq Kjvg h ewi/cwZvbi c nBZ UvKv c` nBj Zvnvi bvg, c`we I wVKvbv Gi wbg cY
ev mev mieivnKvixi bvg, wVKvbv, g~mK wbeb b^i, mvKj I KwgkbviUi bvg wjLZ ne| GKvwaK mieivnKvixi
wbKU nZ KwZZ fvU, GKwU URvix Pvjvbi gvag Rgv c`vbi Gj wevwiZ wecixZ cvq `Lyb wjLZ
ne| AZtci wecixZ cvq cY/mev mieivnKvix cwZvbmg~ni eK-Avc w`Z ne| Rgv c`vbi AbwaK 5(cuvP)
Kvhw`emi ga A_eQi wfwK msLvbywgK b^ihy g~mK-12L dig wZbKwc cZqbc cZ I Rvix KiZ ne|
GKwU cZqbc GKvwaK wgK b^i w`q GKvwaK cwZvbi wbKU _K Drm KwZZ fvUi Z_ wjwce Kiv hZ
cvi| cZqbc (URvix Pvjvbi g~jKwcmn) Drm g~mK KZbKvixi mswk mvKj ciY KiZ ne| g~mK mvKj Zvi
ivR^ weeiYxZ Dnv c`kb Kie| cZqbci Abywjwc (URvix Pvjvbi mZvwqZ Qvqvwjwcmn) mev mieivnKvix
eivei ciY KiZ ne| cZqbci GKwU Abywjwc Drm KZbKvix 6(Qq) eQi msiY Kieb|
Ze, PKi gvag URvixZ A_ Rgv c`vbi AbK mgq URvix Pvjvb cZ wej^ nq| ZvB, Gic URvix
Pvjvb cvwi (URvix Pvjvb DwjwLZ) ZvwiL _K AbwaK 5(cuvP) Kvhw`emi ga cZqbc cZ I Rvix KiZ ne|
wbewZ Drm KZbKvix mswk Ki gqv` Drm KwZZ Ges URvix Pvjvbi gvag RgvKZ fvU-Gi cwigvY `vwLjci
h_vg wgK bs-5 Ges 16 Gi wecixZ c`kb Kieb| G PjwZ wnmve iwRvi (g~mK-18) GwU KiZ ne
bv| Ze, GwU Kij GKevi URvix Rgv `LvZ ne Ges Zvici Avi GKUv GwU w`q c`q `LvZ ne|
GLb Avgiv PZz_ Ask wbq AvjvPbv Kiev| `vwLjc mev mieivnKvix wKfve c`kb Kie Ges mev MnYKvix
wKfve c`kb Kie Zv GLvb AvjvPbv Kiv ne|

G:\Documents\VDS Guideline, July 2015.doc

mev mieivnKvixi KiYxq

h chvR g~mK cwikva Kiv nqQ: Avgiv BZvc~e DjL KiwQ h, eZgvb mev`vZvMY BQv Kij chvR
fvU cwikva Ki Drm fvU KZbKvixi wbKU mev c`vb KiZ cvib| Avevi, BQv Kij chvR fvU cwikva bv
KiI Drm fvU KZbKvixi wbKU mev c`vb KiZ cvib| mev`vZv`i myweavi Rb Gic weavb Kiv nqQ| AbK
mev c`vbKvix Drm KZbKvixi wbKU mev mieivn KijI mev c`vbi Ici chvR fvU ^vfvweKfve wbR
cwikva Ki _vKb| Gic A_vr c` mevi wecixZ chvR fvU cwikvwaZ nq _vKj `vwLjci gvag
Gwelqjv mg^q KiZ ne| Gic mswk mev c`vbKvix Zvi `vwLjci 1 bs wgK mgy`q weq msv Z_
wjwce Kieb| 4 bs wgK ^vfvweKfve mgy`q c`q wjwce Kieb| wZwb BZvc~e mieivnKZ mevi wecixZ
Kvbv g~mK-12L cq _vKj Zvi cwigvY `vwLjci wgK bs-12 Gi wecixZ wjwce Ki mg^q Kieb| cv
g~mK-12L Gi wfwZ megvU A_i cwigvY wgK bs-19 G wjwce KiZ ne|
h chvR fvU cwikva Kiv nqwb: Avgiv BZvc~e DjL KiwQ h, eZgvb mev`vZvMY BQv Kij chvR fvU
cwikva Ki Drm fvU KZbKvixi wbKU mev c`vb KiZ cvib| Avevi, BQv Kij chvR fvU cwikva bv KiI
Drm fvU KZbKvixi wbKU mev c`vb KiZ cvib| mev`vZv`i myweavi Rb Gic weavb Kiv nqQ| mvaviYZt mev
c`vbKvixMY mswk Ki gqv`i cieZx gvmi 15 ZvwiLi ga `vwLjc c`vb Kivi c~e fvU-Gi A_ miKvix
URvixZ Rgv c`vb Kib| hnZz Drm fvU KZb Kiv ne mnZz mev c`vbKvix hw` Drm KZbKvixi wbKU
mieivnKZ mevi Ici chvR fvU wbR cwikva KiZ bv Pvb, Zvnj mev c`vbi mswk Ki gqv`, mieivnKvixi
`vwLjci 1 Ges 4 bs wgK GwU w`Z ne| `vwLjci 1 bs wgK KihvM cY, mev ev cY I mevi bxU
weq Gi wecixZ 4 bs Ni g~j mshvRb Ki Gi cwigvY wjLZ ne| D cwigvYi ga KZ UvKv Drm KZbhvM
Zv bxP c_g ebxi (. . .) ga wjLZ ne| `vwLjci 4 bs wgK gvU c`q Ki (mvwi 1 nBZ SD+VAT) Gi
wecixZ, 1 bs wgK DjwLZ Drm KZbhvM A_i cwigvY ev` w`q wjLZ ne| mev mieivnKvix g~mK-12L
dig cZqbc cvwi ci `vwLjci 19 bs wgK Dnv GwU w`eb| Drm KZbKvix KZK mieivnKvixK c`
cZqbc c`vbi Ki gqv` A_ev Zvi AeewnZ cieZx Ki gqv` `vwLjci 19 bs wgK Drm KwZZ fvU-Gi
cwigvY cv g~mK-12L Abymvi DjL Kieb| cv g~mK-12L Ges URvix Pvjvbi Qwewjwc `vwLjci mv_
mshy KiZ ne| KZ UvKvi g~mK-12L GLbI cvIqv hvqwb Zv Gj `vwLjci 19 bs wgK bxP ebxi (. . .)
ga DjL KiZ ne| cmZ DjL h, c~eeZx Ki gqv`i `vwLjci 19 bs wgKi ebxZ c`wkZ g~mK-12L
Gi cwigvYi mv_ eZgvb Ki gqv`i `vwLjci 1 bs wgKi ebxZ c`wkZ Drm KZbhvM g~mKi cwigvY hvM
Ki, hvMdj _K eZgvb Ki gqv`i `vwLjci 19 bs wgK c`wkZ cv g~mK-12L Gi cwigvY weqvM Kij,
G ch KZ UvKvi g~mK-12L cvIqv hvqwb Zvi cwigvY cvIqv hve| `vwLjci 19 bs wgKi ebxZ c`wkZ
A_i cwigvY `L fvU KgKZvMY eySZ cvieb h, GLbI ch KZ UvKvi Drm KZb Awbb iqQ A_vr g~mK12L cvIqv hvqwb|
Gfve mevc`vbKvix`i myweavi Rb fvU c`vb Ki Drm KZbKvixi wbKU mev c`vb Kiv A_ev fvU c`vb bv Ki
Drm KZbKvixi wbKU mev c`vb Kiv Dfqwea cwZ eZgvb Drm fvU KZb msv weavb ivLv nqQ| Ges
`vwLjci gvag cqvRbxq welqvw` mg^q Kivi eev ivLv nqQ| `vwLjci GB GwUjv AbK bv eySvi KviY
Drm KZbi ci KiYxq KvR KwVb ej gb nq|

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G:\Documents\VDS Guideline, July 2015.doc