Evsjv ' Ki F Vu e e 'VQ Ms V II Cö Íve: 2021-22 A - ©-Eq II Ev RU KVH© G

March 21, 2023 | Author: Anonymous | Category: N/A

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2021-22 A_©-  eQ‡ii eQ‡ii ev‡RU Kvh© µ‡g ¯Í

evsjv‡`‡ki f¨vU f¨vU eë¯’ vq ms¯‹v‡ii cÖ ve

evsjv‡`k f¨vU cÖ ‡dkbvjm †dvivg †dvivg   (f¨vU †dvivg)

gvP©, 2021

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evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

eQ‡ii ev‡RU Kvh©µ‡g   evs  jv‡`‡ki f¨vU eë¯’ vq wk‡ivbvg: 2021-22 A_©-  eQ‡ii ms¯   ‹v‡ii cÖ ¯Í ¯Í ve

cÖ KvkK: evsjv‡`k f¨vU  cÖ ‡dkbvjm †dvivg (f¨vU †dvivg) †dvivg) (5Zjv), ¯‥vBjvK©  c‡q›U c‡q›U  (5Zjv), 24/G weRqbMi, XvKv-1000| †gvevBj: 01730-486614, 01758-669065

cÖ Kvk Kvj: gvP©, 2021

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†gmvm©  Rbbx Rbbx wcÖ ›Uvm© 19   Öc  Zvc `vk †jb   wms  ‡Uvj  v, m~Îvcy Îvcy i XvKv-1100|

web¨vm: †gvt †mwjg

g~ j¨:

webvg~ ‡j¨ weZi‡Yi Rb¨|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

Compliance Reduces Business Costs

cwicvjb eëmvi LiP Kgvq cwicvjb Kiæb, eëmvi LiP Kgvb

evsjv‡`k f¨vU cÖ ‡dkbvjm †dvivg   (f¨vU †  dvivg)

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evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

f~ wgKv g~ j¨ ms  ‡hvRb Ki I m¤ú~ iK ïé AvBb, 2012 Gi f~ wgKvq ewY© Z i‡q‡Q   †h, GB   n‡jv  4wU| 4wU| GK, Ki Av`v‡qi †ÿÎ we¯Í AvB‡bi   D‡Ïk¨ D‡Ïk¨  n‡jv   … ZKiY; `y B, Ki Av`vq cÖ wµqv mnRxKiY; wZb, wewa-weavb mymsnZKiY Ges Pvi, Avby lw½K Ab¨vb¨ weavb cÖYqb|   mvg‡b  wewb‡qvM †i‡L evsjv‡`‡ki eë¯ GB D‡Ïk¨¸‡jv‡K Rb- evÜe Av‡iv ivR¯^ eëmv-evÜe, wkí-evÜe, - evÜe    ’ v‡K evÜe Ges f¨vU m‡e©vcwi evÜe Kivi -cÖevÜe, qv‡m   2021-22 A_© eQ‡ii ev‡RU cÖYq‡bi Yq‡bi cÖ v°v‡j g~ j¨ ms‡hvRb Ki I m¤ú~ iK ïé   AvBb , 2012; g~ j¨ ms‡hvRb Ki I m¤ú~ iK ïé wewagvjv, 2016 Ges Zàx‡b cÖYYx  Z x Rb¨ ev sjv‡`k GmAviI, Av‡`‡k m s‡k s‡k  vab, m s‡hvRb, s‡hvRb, we‡qvRb, cwigvR© b, mwbœ‡e‡ki  Rb¨ sjv‡`k -wKQz cÖ ¯Í ve †ck   Kiv f¨vU cÖ ‡dkbvjm †dvivg -Gi cÿ †_‡K   GB cy w¯Í Kvq †ek -wKQz n‡q‡Q|

evsjv‡`k f¨vU cÖ ‡dkbvjm †dvivg (f¨vU †dvivg) M‡o D‡V‡Q evsjv‡`‡ki f¨vU -evÜe, eëmv-evÜe, wkí- evÜe, Rb-evÜe eë¯’ v‡K ivR¯^-evÜe, evÜe, wewb‡q  vM-evÜe m  ‡  e© vcwi Kivi cÖ†evW© Z¨q  eive‡i wb‡q| †m D‡Ï‡k¨    Öc  wZwewa, eQiGmAviI ev‡R‡UiBZ¨vw`‡Z cÖv°v‡j f¨vU †dvivgAvbq‡bi †_‡K RvZxq f¨vU AvB  b, Rb¨ ivR¯^  †evW© eive‡i ms‡kvab cÖ ¯Í ve †`qv nq| †  m avivevwnKZvq GeviI GK  Bfv‡e evsjv‡`‡ki f¨vU eë¯’vq ms  ¯‥v‡ii cÖ qv‡m   †e  k-wKQz cÖ ¯Í ve †c  k Kiv n‡q‡  Q| Avkv Kwi, cÖ ¯Í vemg~ n RvZxq ivR¯^ †ev‡W©i  Kv‡Q MÖ nY‡hvM¨ n‡e   Ges A_© AvBb, 2020; mswkø ó GmAviI Ges Av‡`‡k cÖ ¯Í vemg~ n cÖ wZdwjZ n  ‡e | ÒmnR fvlvq bZz b f¨vU GB cÖ ¯Í vemg~n cÖ ¯‘ Z Kivi Rb¨   W. W. †gvt Avãy i iDd cÖYYxZ xZ  ÒmnR AvBbÓ kxl© K cy ¯Í K †_‡K cÖ Pz i mnvqZv †bq  v n‡q‡Q| g~ jZ D³ cy ¯Í ‡Ki mßg ms¯   ‥i‡Y cÖ`Ë cÖ ¯Í vemg~ n GLv‡b msKjb Kiv n‡q‡Q| †  m  R‡b¨   Zu vi cÖ wZ f¨vU †dviv‡gi cÿ   †_‡K   AvšÍ AvšÍ wiK K… ZÁZv   cÖ Kvk KiwQ| ZvQvov, msKjbwU cÖ ¯‘ Z Ki‡Z evsjv‡`k   f¨vU cÖ‡dkbvjm †dviv‡gi m`m¨‡ì   gZvgZ †bqv n‡q‡Q|  f¨vU †dvi  vg cwjwm DBs Gi m`m¨ MY    Í  y f ³ © Kiv n  ‡q‡  Q| MY KvR K‡i‡Qb|  Zv‡ì Zv‡ì cÖ ¯Í veI Aš cÖ wZ A_© eQ‡i ev‡RU cÖYYq‡bi q‡bi cÖ v°v‡j gvV ch© v‡qi f¨vU Awdm Ges eëmvqx msMV‡bi Kv‡Q cÖ¯ ve Í †P‡q RvZxq ivR¯^ †evW© †_‡K cÎ †`qv nq| G msKjbwU   ev‡R‡Ui †ek Av‡M cÖ Kvk Kivi KviY n‡jv, Avgiv Avkv Kwi, g  vV ch© v‡qi f¨vU Awdm Ges eëmvqx msMVb KZ©  „ K G cÖ ¯Í vemg~ n we‡ePbv Kiv n‡e Ges   Zv‡ì   cÖ ¯Í v‡ei g‡a¨  G cÖ¯ ve¸‡jv   AšÍ Í AšÍ  yf ³ © K‡i   RvZxq RvZxq ivR¯^  †ev‡W© †ev‡W© †cÖ iY Kiv n‡e| ZZvn‡j vn‡j RvZxq ivR¯^  †evW© †evW© KZ© K „ cÖ ¯Í vemg~ n MÖ nY Kiv AwaKZi mnR n‡e| GLv‡b †gvU 81wU cÖ ¯Í ve A  šÍ f©   y ³ Kiv n‡q‡Q| A  vkv Kwi AwaKvsk cÖ ¯Í ve eëevqx msMVb, gvV ch© v  ‡qi f¨vU Awdmmg~ n Ges RvZxq ivR¯   ^  †ev‡W© †ev‡W© i   Kv‡Q Kv‡Q MÖ nY‡hvM¨ n‡e|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

5

-evÜe Ges eëmv- evÜe evsjv‡`‡ki f¨vU eë¯’ v‡K ivR¯^-evÜe evÜe K‡i M‡o †Zvjvi j‡ÿ¨ GKwU Ab¨Zg c`‡ÿc n‡jv mnRxKiY| mnRxKiY   A_©  n‡jv, n‡jv, RbMY f¨vU cwi‡kva   wbKU Ki‡e, Z‡e   mnR mnR cš’ vq| mnRxKi‡Yi g~j n‡jv m  nR wewa-weavb hv m  K‡ji  wbKU Ges hv ev¯Í evqb Kiv mnR| Avgiv Avkv Kwi, cÖ ¯Í vemg~ n MÖ nY AwaMg¨ I †evaMg¨  Ges Kiv n‡j Zv D³ D‡Ïk¨mg~ n mva‡b cÖ f~ Z mnvqK n‡e| cÖ ¯Í vweZ †Kv‡bv wel‡q hw` †KD †Kv‡bv Av‡jvPbv Ki‡Z Pvb, Zvn‡j `qv K‡  i wbg   œ eY©   xZ e¨w³e‡M© i mv‡_   Ges f¨vU †  dvivg cwjwm DBs-G i mgš^ qK I mn  mgš^ qKM‡Yi mv‡_  †hvMv‡hvM Ki‡Z Aby ‡iva KiwQ :

µg. bs bvg I cèx †  gvevBj I B- ‡gBj ‡gBj   01711-548341 01. Rbve †  gvt nvwdRy i ingvb wbe© vnx cwiPvjK, †  bvgvb MÖ æc Ae [email protected] BÛvóª   xR; fvBm †Pqvig¨  vb, f¨vU †dvivg ; (GbweAvi jv B‡m  ÝcÖ vß) cÖ `Ë 02.

03.

g~ mK

civgk© K

gxi †gvt kvgxg †nv‡mb †nv‡mb   G ¨vwmmU¨v›U g¨v‡bRvi (f¨vU) (f¨vU) i¨vsm MÖ æc Ae †Kv¤úvbxR   Uª v÷x †evW© †g¤ †g¤^ vi, ^ f¨vU †dvivg   Rbve †  gvt BKivgy j Bmjvg f¨vU G¨vWfvBRvi G¨vWfvBRvi I mn- mgš^ †m‡  µUvix, f¨vU †dvivg  I mgš^ qK

04.

05.

01924-797096 [email protected] [email protected]

01624-946590 01762-375325

[email protected]

f¨vU †dvivg cwjwm DBs 01711-620093 Rbve †gvt Avi‡k` Avjx   (RvZxq ivR¯^ †evW© cÖ `Ë g~ mK civgk© K [email protected] jv  B‡m  Ý Ges g~ mK G‡R›U  jv jv  B‡m  ÝcÖ vß) [email protected] I mgš^ qK   m`m¨ f¨vU †dvivg  I f¨vU †d  vivg cwjwm DBs Rbve †gvt Av‡bvqviæ¾vgvb, GdwmG 01914-284705 (GbweAvi cÖ`Ë g~mK G‡R›U   jv j v  B‡m  ÝcÖ vß) Avjg G¨vÛ †  Kvs cvU© bvi, ingvb †gv¯Í dv  Avjg m`m¨ f¨ I mn- mgš^ vU †dvivg  I mgš^ q  K ivg cwjwm DBs

f¨vU †dv

[email protected] [email protected]

6

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

evsjv‡`k f¨vU cÖ ‡dkbvjm †dvivg   (f¨vU †dvivg)

KwgwU mgš^ q  KwgwU f¨vU † dvivg cwjwm DBs bvg, cèx I f¨vU †dvivg †g¤^ vikxc b¤^ i

µ. bs 01. †gvt Avi  ‡k  ` Avjx (RvZxq ivR¯^ †evW© cÖ `Ë g~ mK civgk©K jv  B‡m  Ý Ges g~ mK G‡R›U  jv jv  B‡m  ÝcÖ vß) m`m¨ bs-2017-0592 02. Rbve †gvt BKivgy j Bmjvg   †m‡  µUvix, f¨vU †dvivg m`m¨ bs-2014-0118 03.

e¨v  wi÷vi d‡qR DÏxb Avn‡ g` G¨vW‡fv‡K  U my   Ö c c †KvU©  Ae   xg Ae evsj  v  ‡`k   m`m¨ bs-2015-0218 04. †gvt nvweey i ingvb

wmwbqi GwWkbvj WvB‡i±i (f¨vU (f¨vU G¨vÛ U¨v·)

IqvjUb MÖæc m`m¨ bs-2017-0509 05. †  g  vt Av‡bv qviæ¾vgvb, GdwmG (RvZxq ivR¯^ †evW© cÖ cÖ`Ë g~mK mK G‡R›U  jv jv  B‡  mÝ cvU© bvi, ingvb †gv¯Í dv Avjg G¨vÛ †Kvs †Kv s   mÝcÖcÖ vß) PvU© vW© G¨vKvD›U¨v›Um   m`m¨ bs-2019-0818 06. Igi dviæK ¯^ Ë¡ vwaKvix, U¨v·j¨ve m`m¨ bs-2013-0008 07. †gvt Kv  giæj Avjg K  bmvjU¨v›U (U¨v· G¨vÛ f¨vU)

wUPv  i, mvbx‡WBj ¯   ‥ j| z m`m¨ bs-2015-0138

Kwgw  U‡Z  Ae¯’ Ae¯’  vb    mgš^ qK   01711-620093 mn- mgš^ mgš^qK   01624-946590 01762-375325

mn- mgš^ mgš^ qK

01796-586396

mn- mgš^ mgš^ qK

01716-187913

mn- mgš^ mgš^qK   01914-284705

m`m¨

m`m¨

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

µ. bs bvg, cèx I f¨vU †dvivg †g¤^ vikxc b¤^ i   08. †gvt AvKZviæj Bmjvg   Awdm Gw·wRDwUf f¨vU †dvivg   m`m¨ bs-2015-0159 09. gvmy ` Avjg G¨vW‡fv‡KU   XvKv RR †KvU© m`m¨ bs-2015-0160 10. kvn&  †gvt †gvt †gvqv‡¾g †nv‡mb Rq G¨vwmmU¨ v›U g¨v‡bRvi (f¨vU) †  e½j MÖ æc Ae BÛvwóª R Ges AviwUwf m`m¨ bs-2014-0218 11. †gvt wjUby i ingvb   KbmvjU¨v›U   †UvUvj f¨vU mwjDkb   m`m¨ bs-2015-0224 12. †gvt iv‡k` wbRvg   wmwbqi cvU© bvi iv‡k` - ‡iRvDj ‡iRvDj jÕ G¨v‡mvwm‡qkb   m`m¨ bs-2016-0262 13. W. †g  vt dviæK Avjx Zid`vi, GwmGgG

7

Kwgw  U‡Z  Ae¯’ Ae¯’  vb    m`m¨

m`m¨

m`m¨

m`m¨

m`m¨

m`m¨

†Rbv‡ij `k g¨v‡bRv wimvm© GÛ   i GÛ GWz ‡Kkb †bUIqvK© evsjv‡ m`m¨ bs-2016-0325 14. e¨vwi÷vi dvwiqv nK G¨vW‡fv‡KU   my  xg ccÖÖ †KvU©  Ae Ae evsj  v  ‡`k   m`m¨ bs-2015-0468 15. †gvt Avqy e Avjx

g¨v‡bRvi (G¨vKvD›Um G¨vÛ d  vBb¨vÝ) MÖ æc Ae BÛvwóª R †  bvgvbbs-2017-0555 m`m¨

m`m¨

m`m¨

8

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

µ. bs bvg, cèx I f¨vU †dvivg †g¤^ vikxc b¤^ i   16. †gv t kvgxg †gvo  j AvqKi AvBbRxex kvgxg G¨vÛ G¨v‡mvwm‡qUm G¨v‡mvwm‡qUm   m`m¨ bs-2018-0580 17. †gvt •Zgy i nvmvb, GdwmwRG A_© eë¯’ eë¯’ vcK B›Uvi‡UK evsjv‡`k   m`m¨ bs-2018-0615 18. †gvt ivwKey j nvmvb   GgwW G¨vÛ wmBI Gb‡Wvm© vi B  ›Uvib¨vkbvj wewR‡bm †Kvs wjt m`m¨ bs-2018-0673 19.

vt BDmy d Avjx †g †Ìqvb G¨vwmmU¨v›U g¨v‡bRvi (G¨vKvD›Um G¨vÛ f¨vU)

ccy jvi BÛvóª   xR wjt m`m¨ bs-2018-0723 20. †gvt iv‡k` †nv‡mb   G¨vWfvBRvi (f¨vU G¨vÛ U¨v·) †Wj‡Kv B›Uvib¨vkbvj  †Kv¤úvbx   m`m¨ bs-2018-0730 21. cweÎ Kz gvi myÎai Îai

Kwgw  U‡Z  Ae¯’ Ae¯’  vb    m`m¨

m`m¨

m`m¨

m`m¨

m`m¨

m`m¨

(G¨vKvD  ›Um G¨vÛ dvBb¨vÝ) g¨v‡bRvi  (G¨vKvD G¨vwi‡÷vµ¨vwUK d¨vkb (cÖ vt) wjt| m`m¨ bs-2019-0798 22. Avãy jø vn Avj gvgy b g¨v‡bRvi (dvBb¨vÝ) BD‡iv - ‡e½j ‡e½j B›Uvib¨vkbvj wjwg‡UW   m`m¨ bs-2019-0853 23. †  gvt Igi dviæK G¨  vwmmU¨v›U g  ¨v‡bRvi (f¨vU G¨vÛ U¨v·) hgy bv †¯úm‡UK R‡q›  U †fÂvi wjt m`m¨ bs-2019-0862

m`m¨

m`m¨

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

µ. bs bvg, cèx I f¨vU †dvivg †g¤^ vikxc b¤^ i   24. Avwidz i ingvb wmwbqi Gw·wKDwUf (f¨vU) Avi. Gb. G›UvicÖ vBR m`m¨ bs-2019-0878 25. †  gvt kvewiqvi Avjg kvdx kvdx G¨vW‡fv‡KU   XvKv RR †KvU© m`m¨ bs-2020-0900 bs-2020-0900

9

Kwgw  U‡Z  Ae¯’ Ae¯’  vb    m`m¨

m`m¨

10

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

11

m~ PxcÎ ¯Í ve bs cÖ ¯Í

welq

c„ ôv

g~ j¨ ms‡hv  Rb Ki I m¤ú~ iK ïé AvBb, 2012 G ms  ‡k  v a‡ a‡  bi cÖ ¯Í ve

cÖ ¯Í ve-01 †  K  ›`ª   x  q wbeÜb c  ×wZ‡Z ms¯‥v‡i  i cÖ ¯Í ve cÖ ¯Í ve-02 Dr‡m g~ mK KZ© b eë¯’vq ms¯‥v‡ii cÖ ¯Í ve cÖ ¯Í ve-03 aviv 2 Gi `dv (5) G Dc-`dv (O) AšÍ f© vwik   y ³ Kivi   ym ccvwik cÖ ¯Í ve-04 a  viv 2 Gi `dv (6) ÒA_©‣bwZK Kvh© µgÓ Gi msÁv wejy ß Kivi cÖ ¯Í ve cÖ ¯Í ve-05 aviv 2 Gi `dv (8) AvMvg AvMvg Ki eë ms  ¯‥v‡ii cÖ ¯Í ve ¯’ vq ms cÖ ¯Í ve-06 aviv 2 Gi `dv (18) ms‡kvab Kivi  cÖ cÖ ¯Í ve cÖ ¯Í ve-07 aviv 2 Gi `dv (32) cÖwZ Kivi cÖ ¯Í ve ¯’ vcb Kivi cÖ¯ ve-08 Í aviv 2 Gi `dv (34) G Dc- `dv `dv (V) AšÍ f©  y ³ Kivi mycvwik cvwik cÖ ¯Í ve-09 aviv 2 Gi `dv (42) cÖc wZ Ö ¯’ vcb Kivi cÖ ¯Í ve Kivi cÖ ¯Í ve-10 aviv 2 Gi `dv (48) cÖ wZ  ¯’ vcb Kivi cÖ ¯Íve Kivi cÖ¯ ve-11 Í aviv 2 Gi `dv (57) (57) cÖ wZ  ¯’ vcb Kivi cÖ ¯Íve Kivi cÖ ¯Í ve-12 aviv 2 Gi `dv 71 G m s‡kva‡ s‡kva‡  bi cÖ ¯Í ve cÖ ¯Í ve-13 aviv 2 Gi `dv 82 cÖ wZ¯’ v  c c ‡   bi cÖ ¯Í ve

15 20 21 22 26 27 27 27 28 28 28 29 29

¯Í ve-15 ve-14 mgš^ aviv q2 msµvšÍ Gi `dv  weav‡b 87 ms‡kva‡bi cÖ ¯ÍcÖ ve cÖ 30 cÖcÖ ¯Í ¯Í ve 31 weav‡b ms‡kva‡bi cÖ ¯Í ve-16 aviv 21 Gi k‡iv w   bvg cÖ wZ  ¯’ vcb ev avivwU wejy ß Kivi 31 cÖ ¯Í ve cÖ ¯Í ve-17 aviv 23 Gi `dv (6) Gi ci kZ© vsk mw   Í 32 bœ‡ek Kivi cÖ¯ ve cÖ ¯Í ve-18 aviv 24 Gi `dv (11) Gi ci kZ© vsk mw   Í 32 bœ ‡ek Kivi cÖ¯ ve cÖ ¯Í ve-19 aviv 26 G `dv (M) mw   32 bœ ‡ek Kivi cÖ ¯Í ve cÖ ¯Í ve-20 aviv 29 G ms‡kva‡bi cÖ ¯Í ve 33 cÖ ¯Í ve-21 aviv 32 Gi Dc-aviv (4) Gi ci bZz b Dc-aviv (4K) 33 mw   bœ ‡ek Kivi cÖ ¯Í ve cÖ ¯Í ve-22 aviv 37 wejyß Kivi cÖ ¯Í ve 33

12 ¯Í ve bs cÖ ¯Í cÖ ¯Í ve-23 cÖ ¯Í ve-24 cÖ ¯Í ve-25 cÖ ¯Í ve-26 cÖ ¯Í ve-27 cÖ ¯Í ve-28 cÖ ¯Í ve-29 cÖ ¯Íve-30 cÖ ¯Í ve-31 cÖ ¯Í ve-32 cÖ ¯Í ve-33 cÖ ¯Í ve-34

cÖ ¯Í ve-35 cÖ ¯Í ve-36 cÖ ¯Í ve-37 cÖ¯ ve-38 Í cÖ ¯Í ve-39 cÖ ¯Í ve-40

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

welq

c„ ôv

aviv 39(2) cÖ wZ  ¯’ vcb a  viv 43(3) †_‡K ÒAwbewÜZÓ kãwU wejy ß Kivi cÖ ¯Í ve   aviv 45 cÖ wZ¯’ vc‡bi cÖ ¯Í ve      Ö ¯Í ve   aviv 46(1) G ms‡kva‡bi c    Öc  ¯Í ve 46(3)(M) G ms‡kva‡bi aviv 46(3)(O) G ms‡kva‡bi   Ö c  ¯Í ve aviv 47 cÖ wZ¯’ vc‡bi    Öc  ¯Í ve aviv 48 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi aviv 50(2) cÖwwZ Z  ¯’ vcb Kivi cÖ ¯Í ve Kivi aviv 64(1) ms‡kvab K  ivi cÖ ¯Í ve   aviv 71 G ms‡kva‡bi cÖ ¯Í ve   aviv 72 cÖ wZ  ¯’ vcb cÖ¯ ve Í Kivi  cÖ

34 34 34 35 36 36 37 43 46 47 47 48

aviv 76(2) cÖ wZ  ¯’vcb Kivi  cÖ cÖ ¯Íve aviv 86(3) G m s‡kvab s‡kvab Kivi cÖ ¯Í ve aviv 91(2)(L), 91(3) c×wZ wba© viY Kiv cÖ ‡qvRb   aviv 107 G ms cÖ ¯Íve ‡hvRb Kivi  cÖ aviv 122(3) I 122(4) wejy ß Kivi cÖ ¯Í ve cÖ__gg Zdwmj, 2q LÐ Aby ‡”Q  ` 6(K) Ò e¨w³MZ †mevÓ Gi AvIZvq Òw`b gRyiÓ Ges ÒKg©Pvix KZ©   „ K wb‡qvMKZ©v‡K cÖ `Ë †mevÓ AšÍ AšÍ  yf ³ © Kivi myccvwik vwik

48 49 49 49 50 50

¯Í ve-42 ve-41 3q ZdwmjGiGes Ae¨vnwZ cÖ Ávc‡b Kivi Z… Zx  qZdwmj•ecwiZ¨ `~ wiK cÖcÖ ¯Í   iY   Aby ‡”Q` 3 cÖ wZ¯’ vcb •ecwiZ¨ myccvwik vwik

51 51

g~ j¨ ms‡hv  Rb Ki I m¤ú~iK iK ïé wewagvjv, 2016 G ms  ‡k  v a‡ a‡  bi cÖ ¯Í ve cÖ ¯Í ve-43 cÖ ¯Í ve-44

ÒPz w³wfwËK Drcv`KÓ Gi msÁv wba©viY Kivi cÖ¯ ve Í Òci®úi m¤úK© hy  ³ e¨w³Ó GB msÁvwU cÖ wZ¯’vcb ev wejy ß

57 57

Kivi cÖ ¯Í ve cÖ ¯Í ve-45 wewa 2(T) Òwewbgq c×wZi mieivnÓ msÁvwU wejy ß ev

59

cÖ wZ¯’4(2)(L) vc‡bi cÖ ¯ÍcÖ ve cÖ ¯Í ve-46 wewa wZ  ¯’ vc‡bi cÖ ¯Í ve cÖ

59

evsjv‡`‡ki   f¨vU f¨vU eë¯’ vq ms¯‥v‡ii cÖ ¯Í ve

13

¯Í ve bs cÖ ¯Í welq cÖ ¯Í ve-47 wewa 5(2)(L) cÖ wZ  ¯’ vc‡bi cÖ ¯Í ve cÖ cÖ ¯Í ve-48 wewa 18K wejy ß K  ‡i we  wa 18K, 18L, 18M I 18N 18N mw   bœ ‡  ek Kivi cÖ ¯Í ve   cÖ ¯Í ve-49 wewa 23 Gi Dc-wewa (1) Gi `dv (M) Ges Dc-wewa (2) wejy ß Kivi mycvwik cvwik cÖ ¯Í ve-50 w   ewa 24 ms‡kva‡bi cÖ ¯Í ve cÖ ¯Í ve-51 wewa 26 ms‡  kvab Kivi cÖ¯ ve Í cÖ ¯Í ve-52 wewa 27 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi cÖ ¯Í ve-53 wewa 28 cÖ wZ  ¯’ vcb Kivi cÖ¯ ve Í Kivi cÖ ¯Í ve-54 wewa 29(4) cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi cÖ ¯Í ve-55 wewa 30 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi cÖ ¯Í ve-56 wewa 31 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi

c„ ôv

cÖ ¯Í ve-57 cÖ ¯Í ve-58 cÖ ¯Í ve-59 cÖ ¯Í ve-60 cÖ ¯Í ve-61 cÖ ¯Íve-62 e-62 cÖ ¯Í ve-63 cÖ ¯Í ve-64 cÖ ¯Í ve-65 cÖ ¯Íve-66 e-66 cÖ ¯Í ve-67 cÖ ¯Í ve-68 cÖ ¯Í ve-69 cÖ ¯Í ve-70

72 73 75 79 80 81 82 82 82 83 83 83 83 84

wewa 32 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi wewa 33 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi wewa 34 cÖwZ Kivi cÖ ¯Í ve ¯’ vcb Kivi wewa 35 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi wewa 36 cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kivi wewa 45 ms‡k  vab Kivi cÖ ¯Í ve wewa 49 ms‡kvab  Kivi Kivi cÖ ¯Í ve wewa 51 cÖ wZ  ¯’ vcb Kivi cÖ¯ ve Í Kivi wewa 52(6) wejy ß Kivi cÖ ¯Í ve wewa 101 G ms‡hvR‡bi cÖ ¯Í ve cÖ wZwbwai msÁv mvgÄm¨c~Y©Y  Kivi © Kivi cÖ ¯Í ve   QvcvLvbvi msÁvq ms‡kva‡bi cÖ ¯Íve civgk©‡Ki msÁvq ms‡kva‡bi cÖ ¯Íve wmGÛGd †mevi †ÿ‡Î G KwU mvaviY Av‡`k Rvwi Kivi cÖ ¯Í ve cÖ ¯Í ve-71 DcKiY ev cY¨ Ab¨Î msiÿY msµvšÍ  weavb weavb   Kivi Kivi wbwg‡  Ë Rvwi Kivi cÖ ¯Í ve Av‡`k  Rvwi

59 60 64 65 65 65 67 69 70 70

85

cÖ ¯Í ve-72 f¨vU †dviv‡gi m`m¨MY‡K cixÿvq   AskMÖ nY e¨ZxZ g~ mK 85 civgk©K jv  B‡mÝ  cÖ cÖ `vb Kivi cÖ¯ ve Í

14

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

¯Í ve bs cÖ ¯Í welq c„ ôv   cÖ ¯Í ve-73 ißvwbi c×wZ msµv  šÍ GKUv GKUv mvaviY Av‡`k  Rvwi Rvwi Kivi cÖ¯ ve Í 86 cÖ ¯Í ve-74 g~ mK Pvjvbc‡  Î †  µZvi wVKvbv mw   86 bœ ‡ek K  ivi cÖ ¯Í ve cÖ ¯Í ve-75 Ò A_© ‣bwZK Kivi 86 msMV‡bi m`  m¨ †mevÓ Gi msÁv wba© viY cÖ ¯Í ve cÖ ¯Í ve-76 †  hvMvb`vi Gi ms cÖ ¯Í ve   87 Ávq ms‡kva‡bi  cÖ cÖ ¯Í ve-77 mgwš^ Z wnmve eë  ¯’v cÖ    cÖYq Yq  ‡b  i cÖ ¯Í ve   87 cÖ¯ ve-78 Í f¨vU Ae¨vnwZ msµvšÍ  mK 92 mK  j cÖ Ávcb mgwš^ Z K‡i   GKwU cÖ Ávcb Rvwi Kivi cÖ ¯Í ve   cÖ ¯Í ve-79 AvMvg Ki evwZjc~ e© K GwUwf cy be© nvj Kivi cÖ ¯Í ve   93 cÖ¯ ve-80 Í 94   øe  K‡P  Bb †UK‡b  v  ‡jvwRi eënvi evov ‡bvi cÖ ¯Íve cÖ ¯Í ve-81 Awf  bœ  g~   y ³ © Kiv hvq 94 g~ ‡j¨ we  µq msµv  šÍ  weavb weavb AšÍ f

mshy w³ -1 ms‡hvRbx -1 -2 ms‡hvRbx -2 ms‡hvR  bx-3 -4 ms‡hvRbx -4

†K›`ª  xq wbeÜb   D‡rm f¨vU KZ© b    wmGÛGd †mev   DcKiY ev cY¨ Ab¨Î msiÿY msµvšÍ msµvšÍ

95 100 108 109

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

15

cÖ ¯Í ve-1

†K›`ª  xq beÜb w   c×wZ‡Z ms¯‹v‡ii cÖ ¯Íve   ‡b cÖPwjZ †K›`ª mnR bq| AwaK Avgv‡ì  †`‡ki f¨vU eë¯’ v  q eZ© gv   xq wbeÜb c×wZ  mnR msL¨K cÖ wZôvb GB c×wZ Aej¤^ b Ki‡Z cvi‡Q bv; ZvB, c×wZ  wU RbwcÖq bq| f¨vU eë¯ Rb¨ e¨vcKcwicvjb wbwðZ wbwðZ GK,   ’ vq †Kv‡bv c×wZi cÖ Pjb Ki‡Z n‡j `y wU ‡Zf¨vU n‡e |Av`vq c×wZwU f¨vU`vZ Ges Ki `y B, v‡ì e¨vcK Kiv mnR n‡Zwelq n‡  e; wbwðZ n  ‡Z n‡e; A_© vr f¨vU du vwK cÖ wZ‡iva n‡Z n‡e| Avgv‡ì cÖ__‡g ‡g g‡b ivL‡Z n‡e †h, †K›`ª  xq wbeÜ‡bi g~ j D‡  Ïk¨ wK? ZviI †cQ‡b   wM‡ wM‡  q cÖ k   œ  Kiv Kiv hvq †h, f¨vU AvB‡bi g~ j D‡Ïk¨ wK? f¨vU AvB‡  bi g~ j D  ‡Ïk¨ n‡jv RbM  ‡Yi wbKU †_‡K f¨vU

AvniY Kiv| Z‡e, f¨vU AvniY Ki‡Z n‡e mnRfv‡e, †hb f¨vU cÖ `vb Kiv RbM‡Yi Rb¨ KwVb bv nq| f¨v‡Ui welq ey Sv,  f¨v‡Ui f¨v‡Ui c  ×wZ cwicvjb Kiv, f¨vU cÖ `vb Kiv BZ¨vw` bvbvwea cwicvj  b †hb f¨vU`vZv‡ì   Rb¨ mnR nq| g~ j¨ ms‡hvRb Ki I m¤ú~ iK ïé AvBb, 2012 (KLbI f¨vU AvBb A vBb ev bZz b f¨vU AvBb Av Bb e‡j D‡  jø wLZ) Gi f~ wgKvq 4wU D‡Ïk¨ wea„ Z n‡q‡Q; Zvi g‡a¨ GKUv n‡jv f¨vU Av`vq cÖ wµqv mnRxKiY| g~ j K_v n‡jv, f¨vU mnRfv‡e Av`vq Ki‡Z n‡e| f¨vU AvBb ev¯Íevqb Zv  ‡`  i ZvwjKv cÖ ¯‘ Z   Ki‡Z Ki‡Z †M‡j hviv f¨vU cwi‡kva K‡i cÖ__‡g ‡g  Zv Ki‡Z nq| GB n  ‡jv f¨vU wbeÜb| ZvwjK  v cÖ ¯‘ Z Kiv n‡j Z_¨ eë¯’vcbv mnR nq| wk  í-eëmv-evwYR¨ cÖ wZôv‡bi ïay gvÎ f¨vU AvB‡bi AvIZvq wbeÜb wb‡Z nq bv; eis Zv‡ì Av‡iv   †  ek K‡qKwU AvB‡bi AvIZvq wbeÜb wb‡Z nq| ZvB, me‡P‡q fv‡jv n‡Zv hw` GKUv wbeÜb w`  ‡q   me KvR Kiv †h‡Zv| Zv Avgv‡  `  i †`‡k GLb I m¤¢ e nqwb; KviY, Av  gv‡ì Z_¨ eë¯’ vcbv GLbI ZZUv Dbœ Z nqwb| A‡bK Dbœ Z †`‡k GKRb e¨w³i RvZxq cwiPqcÎ, cvm‡cvU©, AvqKi, f¨vU BZ¨vw` GKwU bv¤^ vi w`‡q cwiPvjbv Kiv nq| Zv A‡bK mnR Ges Kvh© Kvh©Ki| Av  gv‡ì f¨vU eë¯’ v  i wbeÜb m sµvšÍ sµvšÍ g~ j K_v n‡jv †hLv‡  b A_  ‣bwZK © Kg© KvÐ cwiPvjb  v Kiv n‡e, †mLv‡b f¨vU wbeÜb MÖnY Ki‡Z n‡e| †Kv‡bv cÖ wZôvb hw`

GKwUgvÎ ¯’ vb n‡Z A_© ‣bwZK Kvh© µg cwiPvjbv K‡i _v‡K, Zvn‡j Zvi †Kv‡bv Amy weav †bB| cÖwZôvbwU GKwU ¯’ v‡b f¨vU wbeÜb †b‡e   Ges †mLvb †_‡K m  Kj cwicvj  b Ki‡e| wKš‘ A‡bK cÖ wZôv  b i  ‡q‡Q hv‡ì eëmvqxK cÖ ‡qvR‡b GKv  waK KLbI eû kvLv-cÖ kvLv _v‡K| Gme cÖ wZôvb‡K †Kv¤úvwb AvB‡bi AvIZvq wbewÜZ n‡Z nq, AvqKi AvB‡bi AvIZvq wbewÜZ n‡Z nq; Avevi f¨vU AvB‡bi AvIZvq wbewÜZ n‡Z nq| me‡P‡q DËg n‡Z  v hw` GKwU wbeÜb Ges GKwU wnmve w`  ‡q GB cwi cvjb -weµq, jvf wZb AvB‡bi  cwi cvjb Kiv †h‡Zv| GB wZb AvB‡b g~jZ †jb - ‡`b, ‡`b, µq -weµq, †  jvKm  v‡bi wnmve †`Lv nq hv GKUv wnmv‡ei gva¨‡g ivLv m¤¢ e| Gfv‡e hw` Avgiv mewKQz  mnR mnR Ki‡Z cviZvg, Zvn‡j A‡bK Av‡MB Avgiv ease of doing business

16

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

index G

AMªMMw   w   n‡”Q, Z‡  e Zv n‡”Q ax‡i  ax‡i| A‡bK Dc‡i D‡V †  hZvg| Avgv‡ì  AMª Z fxkb 2041 AR© b Kivi j‡ÿ¨ Avgv‡ì Av‡iv Av‡iv `ª æZZvi mv‡_ c_ Pj‡Z n‡e| f¨v‡Ui AvIZvq wbeÜb   g~ jZ `yÕÕcÖcÖKvi; h_v: (1) BDwbU wbeÜb; Ges (2) †K›`ª  xq wbeÜb| BDwbU wbeÜb n‡jv GK ¯’ v‡b GKwU wbeÜb| Ab¨   †  K  v‡bv cÖ wZôvb ev k  vLv ev †h  †Kv‡bv ai‡bi BDwbU  ev ev Kvh© µg GB wbeÜ‡  bi AvIZvq _  v‡K b  v| aiæb, GKwU Drcv`bKvix hvi b  vg ivngvb †KwgK¨vj BÛvwóªR wjt| cÖ wZôvbwU mvevb Drcv`b K‡i| aiæb, MvwRcy ‡ii gvIbvq cÖ wZôvbwUi Drcv`b ¯’ vb| cÖ wZôvbwU Drcv`b K‡i wWjvi- wWw÷ª wWw÷ª weDUi‡ì Kv‡Q wewµ K‡i †  `q| Gici Avi GB cÖ wZôv‡bi †Kv‡b  v n‡jv Drcv`b Kiv Ges †mLvb †_‡  K wewµ Kiv| `vwqZ¡  _v‡K _v‡K bv | Zvi g~ j Kvh© µg GB cÖ wZôvbwU f¨v‡Ui †h wbeÜb †b‡e Zv n‡jv BDwbU wbeÜb| GB wbeÜ‡bi AvIZvq ïay gvÎ GB GKwU cÖ wZôv‡bi wnmvecÎ msiÿY Ki‡Z n‡e Ges f¨vU msµvšÍ  hveZxq hveZxq cwicvjb Ki‡  Z n  ‡e | Avevi aiæb, GB cÖwZôvbwUi AvIZvq wZb  wU Drcv`b¯’ j i‡q‡Q; `y wU MvwRcy ‡i Ges GKwU mvfv‡i| ZvQvov, mviv‡`‡k Zv‡ì wbR¯^ 10wU wWw÷ªweDkb †m›Uvi i‡q‡Q| GB wZbwU ¯’ vb †_‡K Drcv`b K‡i IB 10wU ¯’ v‡b wb‡q µg G ch© †kl | gRy ` Kiv nq| †_‡K†Kv¤ wewµ KivcÖ wZô nq| v‡bi GB cÖgvwjK wZôv‡bi cÖ wZôvbwU GK  wU†mLvb úvwb| šÍ wjwg‡UW †ek Kvh©K‡qKRb| †  Kv¤úvbx AvB  ‡bi AvIZvq cÖ wZôvbwUi GKwU wbeÜb i‡q‡Q| AvqKi AvB‡bi AvIZvq cÖ wZôvbwUi GKwU wUAvBGb i‡q‡Q| wZbwU Drcv`b ¯’ j, 10wU wWw÷ª weDkb †m›Uvi Ges GKwU †nW Awdm †gvU 14wU ¯’ v‡bi wnmve GK  mv‡_ i  vLv nq| wmG dvg© GB 14wU ¯’ v‡   bi wnmve GK  ‡Î GKwU AwWU wi‡cvU© cÖ ¯‘ Z K‡i| cÖ wZôvbwUi †Kv¤úvbx AvB‡bi wnmve Avi AvqKi AvB‡bi wnmve GKB| GB cÖ wZôvbwU‡K hw` f¨vU AvB‡bi AvI Zvq 14wU ¯’ v‡b 14wU wbeÜb wb‡Z   nq, Zv  n‡j   Zvi Rb¨ mnR n‡e bv   Ges n‡e b  v | Zv‡K   †  `qv ìKvi †K›`ª miKv‡ii RbÏ Kvh© Ki   xq f¨vU wbeÜb| GKwU D rcv`b rcv`b ¯’ vb‡K †K›`ª wn‡m‡e   we‡ePbv K‡i ev   †nW Awdm‡K †K›`ª wn‡m‡e wn‡m‡e we‡ePbv K‡i Aewkó 13wU ¯’ vb‡K †K‡›`ª i AvIZvq kvLv wn‡m‡e we‡ePbv Ki‡Z n‡e| me L ‡Z n‡  e| me ¯’ v‡b c„__KK wnmve ivL‡Z n‡e, Z‡e †K‡›`ª  me me ¯’ v‡bi wnmve GK‡Î iv L _ ‡   K f¨vU Pvjvb Bmy ¨ K‡i wewµ Kiv hv‡e| GB 14wU ¯’ v‡bi DcKiY, cY¨ ¯’ vb † _ g‡a¨  DcKiY, ev †mev wd« PjvPj PjvPj Ki‡Z cvi‡e| cÖ wZôvbwU f¨vU Awd‡m GKwU wiUvY©  `vwLj `vwLj Ki‡e| 14wU ¯’ v‡bi wnmve GK‡Î AwWU n‡e| Zvn‡j †`Lv † `Lv hv‡e †h, †Kv¤úvbx AvBb, AvqKi AvBb Ges f¨vU AvB‡b  i cwic  vjb n‡”Q G KwU, GKB ai  ‡bi wnmv‡ei w nmv‡ei gva¨‡g hv n‡  e f¨vU`vZvi Rb¨ mnR Ges GB wZb AvB‡bi cÖ ‡qvMKvix KZ©cc‡ÿi „ ‡ÿi Rb¨ mnR|  Zvn‡j Zvn‡j wnmve g¨vwbcy ‡jU KivI KwVb n‡q hv‡e| G‡K e‡j mnRxKiY| v †h †K›`ª wKš‘  Avgv‡` Avgv‡`  i †`‡ki   f¨vU f¨vU eë¯’ v  q eZ©g ‡b   xq wbeÜb c×wZ   cÖ PwjZ i‡q‡Q   Z  v †gv‡  UI GiKg nqwb| welqwU DËgiƒ‡c †hb cvVKMY ey S‡Z   cv‡ib †m D‡Ï‡k¨ Avwg GLb 1991 mvj † _ _ ‡K G ch© šÍ   Avgv‡ì Avgv‡ì †`‡ki f¨vU eë¯’ vq †h   me †K›`ª  xq

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

17

wbeÜb c×wZ cÖPwjZ wQj Zv Av‡jvPbv Ki‡ev Ges me †k‡l eZ© gvb c×wZ Av‡jvPbv -kv- Avjø _g f¨vU eë¯ Ki‡ev Bb -kv Avjø vn&| 1991 mv‡j Avgv‡ì †`‡k   hLb cÖ_g   ’ v Pvjy Kiv nq, ZLbI †K›`ª  xq wbe  Üb c×wZ Pvjy wQj| ZLb wb  gœ ewY© Z cÖ wZ  ôvb‡  ì  ‡  K †K›`ª  xq wbeÜb †`qv n‡Zv: (K) †Kv‡bv Drcv`bKvix hw` GK ¯’v‡b Drcv`b K‡i GKvwaK weµq †K‡›`ªi

gva¨‡g wewµ Ki‡Zv; (L) †Kv‡bv evwYwR¨K Avg`vwbKv  iK hw` GK wVKvbvq Av  g`vwb K‡i GKvwaK weµq †K‡›`ª i gva¨‡g wewµ Ki‡Zv; G es (M) †Kv‡b  v †mev cÖ `vbKvix hw` GKvwaK ¯’ vb †_‡K †mev cÖ `vb Ki‡  Zv| cÖ_g _g w`‡K RvZxq ivR¯^ †evW©  †K›`ª †K›`ª  xq wbeÜb cÖ `vb Ki‡Zv| cieZx© ‡Z Zv wefvMxq Kg© KZ© vi Ici b¨¯Í Kiv Kiv nq| ZvQvov, 1991 m‡bi f¨  vU A  vB‡bi AvIZvq Av‡iv GKwU c×wZ  cÖ cÖ PwjZ wQj hv Awfbœ nZ wQj| G B c×wZi AvIZvq †Kv‡bv Drcv`bKvix ev g~ ‡j¨ we  µq c  ×wZ bv‡g Awfw   Avg`vwbKviK m  e©‡kl ¯’ vb ch© šÍ cÖ ‡hvR¨ f¨vU †K›`ª †_‡K cÖ `vb K‡i wbR¯^ weµq †K›`ª, wWjvi Ges G‡R‡›Ui gva¨‡g cY¨ wewµ Ki‡Z cvi‡Zb| weµq   †K›  `ª, wWjvi Ges G‡R‡›Ui weµq ¯’ v‡b f¨vU cwi‡kva Ki‡Z n‡Zv b  v| R  vZxq ivR¯^ †e  vW© GB c×  wZ Aby ‡gv`b Ki‡Zv| Avgv‡ì †`‡k f¨vU eë¯’v cÖ eZ© ‡bi ccÖÖ__gg w`‡K we‡kl K‡i 1996-98 mv‡j A‡bK cÖ wZôvb‡K †K›`ª   xq wbeÜb cÖ `vb Kiv n‡qwQj Ges Aw Awfbœ fbœ  g~g~ ‡j¨ cY¨ wewµi A  by ‡gv`b †`  qv n  ‡qwQj| ZLb Ly e mn‡R G¸‡jv Aby ‡gv`b †`qv n‡Zv| cÖ e  Z© ‡bi f¨vU eë¯’v cÖ cÖ__gg w`‡K wm‡  ÷gw   U DËgfv‡e M‡o †Zvjvi AvšÍ AvšÍ wiKZv A‡b‡Ki   a¨ wQj Ges K‡qK eQi ccii hLb wm‡÷gwU stable  n‡q g‡ a¨ n‡q hvq ZLb †Zgb we‡ivaxZv bvbv Kvi  ‡Y   Av‡¯Í    Í  Avgv‡` i wQj bv| ZvB, ZLb Zv m¤¢ e n‡qwQj| cieZx© ‡Z bvbv Av‡¯Í  Av‡¯ Av‡¯ f¨vU wm  ‡÷‡gi DbœZx bv n‡q bvbv RwUjZv m„ wó n‡Z  _v‡K| 2009 mv‡j cÖ__‡g †`‡ki  f¨vU ‡g bZz b f¨vU PovB-DrivB Lmov n‡q wb‡q hvq| Av‡jvPbv ïiæ mg‡q nq Zvici bv †Kv‡bv   bv †cwi‡q cÖ vqAvB 10 ‡b  ieQiG KwU AwZµvšÍ GB `xN© ¸iæZ¡ c~ cY~Y©© Dbœ Zx f¨  vU wm‡÷‡g n‡q‡  Q wKbv Zv wePvi Kivi `vwqZ¡ `vwqZ¡ Avw   Avgv‡`  i †`‡ki  f¨ g cvVK‡ì Ici AvR `xN© 25 25 eQi f¨vU e¨  e¯’vi mv‡_ KvR Ki  wQ| ZvB, Avgvi †Q‡o w`jvg| Avwg  AvR wbR¯^  GKUv GKUv g~ j¨vqb‡Zv Aek¨B i‡q‡  Q| Gici g~ j  ¨ ms‡hvRb Ki I m¤ú~ iK ïé AvBb, 2012 cÖYYqb qb Kiv n‡jv| GB AvBb cÖYqb Yqb Kivi mgq †K›`ª  xq  wbeÜ‡bi wbeÜ‡bi †  h c×wZ wQj Zv wb  gœ iƒc: (K) GKwU wkí-eëmv- evwYR¨ evwYR¨ cÖ wZôv‡bi †Kv¤ú  vbx AvBb, AvqKi AvBb Ges w   _vK‡e; f¨vU AvB‡bi AvIZ  vq GKwU beÜb (L) gvwjK msiÿYZvKiv Ges hw` Z‡e, †Kv‡bv hw`f¨vU c„__Kfv‡e Kfv‡e wb‡Z wn  mvecÎ IB ¯’v‡bkvLvq Avjv`v Avjv`v wbeÜb Pvb, Zvn‡j wb‡Znqcvi‡eb;

18

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

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f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

19

GKB Uvb©IIfv‡ii fv‡ii Ici n‡Zv| Zv n‡Z  v Zvi Rb¨ Ges GB wZb AvBb Rb¨ my weavRbK| cÖ‡qvMKvix KZ©  „cc‡ÿi ‡ÿi  Rb¨ (L) †K›`ª   xq   xq wb wbeÜ‡bi eÜ‡bi GB weav‡bi Avi GKwU notion n  ‡jv Awfbœ I mgRvZ cY¨ ev †mev mieivn Kiv n‡j †K›`ª  xq wbeÜb cvI cvIqv qv hv‡e, Ab  ¨_vq cvIqv hv‡e bv| GB notion  Avbvi Avbvi KviY wK Zv †evaMg¨ nq bv| Awfbœ  cY¨ cY¨ n‡jv, hv ‣`  w   nK •ewkó¨, gvb I L¨vwZmn, evwn¨  K mvgvb¨ cv_  ©K¨ Qvov GKBiƒc Ge s GKB †f․‡MvwjK GjvKvq Drcvw`Z| †hgb , GKB GjvKvq `y wU Drcv`bKv  ix KZ© K „ Drcvw`Z GKB gv‡bi iW| mgRvZxq   cY¨ n‡jv G gb cY¨ hv GKB cY¨ bq, wKš‘ •ewk‡ó¨ Ges Dcv`v‡b GKBiƒc Ges hv GKB   KvR m  gvav Ki‡Z Ki‡ Z mÿg| †hgb, wewfbœ  eªeª¨v‡Ûi wewfbœ  gv‡bi gv‡bi `y wU †gv  evBj n¨vÛ‡mU| GB notion¸‡jv `xN© w`b a‡i wekê¨vcx ïé g~ j¨vq‡b eëüZ n‡q   Avm  ‡Q | f  ¨v‡Ui †K›`ª   xq wbeÜ‡bi mv‡_ Awfbœ cY¨ e  v mgRvZxq c  ‡Yï †Kv‡bv m¤úK© Av‡Q e‡j g‡b nq bv| f¨v‡Ui AvIZvq †K›`ª  xq wbeÜ  b †`qvi g~ j µvB‡  Uwiq  v n‡Z n‡e GKmv‡_ wnmvecÎ iv‡L Kbv, w   me f¨vU GK¯’ vb †_‡K Av`vq   Kiv m¤¢e wKbv| Zv we‡ePbv bv K‡i GB   notion wU Avbvi d  ‡j †K›  `ª   x  q wbeÜ‡bi AvIZv I cwiwa Av‡iv mxwgZ mxwgZ n‡q †M‡Q| (M) Z… Zxq notion  n‡jv, ïay gvÎ 15% f¨vUnvi wewkó cY¨ I †mevi †ÿ‡Î wbeÜb † `qv n  ‡e; n« vmK… Z nvi ev my wbw`© ó cwig  vY f¨vUwewkó cY¨ I †K›`ª  xq  wbeÜb bv| GB notion wUI †K›`ª wbe  Ü‡  bi †mevi †ÿ‡Î †K›`ªxq wbeÜb  †`qv n‡e  bv|   xq  wbe †PZbvi mv‡_ mvgÄm¨c~YY©© e‡j g‡b nq bv| †K›`ª  xq wbe  Üb †  `qv nq mnRfv‡e GK¯’ vb †_‡K f¨vU AvniY Kivi D‡Ï‡k¨| n« vmK… Z nvi ev my wbw`© ó cwigvY f¨vU  wewkó cY¨ I †mevi †ÿ‡Î hw` mnRfv‡e GK¯’ vb aMg¨ nq bv| GB †_‡K f¨vU AvniY Kiv   hvq hvq Zvn‡j mgm¨v †Kv_vq Zv †ev aMg¨ notion wU Av bvi d‡j †K›`ªxq wbeÜ‡bi AvIZv I cwiwa Av‡iv mxwgZ   n‡q n‡q †M‡Q|

†h me cÖ wZôvb †Kv¤úvwb AvB‡bi AvIZvq †iwR  ÷ª iv Ae R‡q›U ÷K †Kv¤úv  bxR (Avi‡R Gmwm Gmwm ) †_‡K GKUv wbeÜb   †bq, †m me cÖ wZôv‡b  i GKUv AvqKi wbeÜb (wUAvBGb) Ges GKUv f¨vU wbeÜb (weAv  BGb) _vK‡Z n‡e| G gb weavb f¨vU AvB‡bi AvIZvq †K›`ª  xq wb wbeÜ‡bi eÜ‡bi m‡e   © vËg bxwZ n  ‡Z cv‡i|  Dc‡i Dc‡i †K›`ª  xq wb wbeÜ‡bi eÜ‡bi †h K‡qKwU c×wZ Av‡jvPbv Kiv n‡q‡Q Zvi cÖ‡Z¨KUv   c×wZB GB c×wZ †_‡K A‡bK wbgœ gv‡bi| wKš‘ `yttLRbK LRbK n‡jI mZ¨ †h, AwZ DËg c×wZ Avgiv GLbI cwic  vjb mnR n‡q hv‡e; Zv n‡e Aej¤^ b Ki‡Z cvwiwb| GB c×wZ‡Z 3wU AvB‡bi  cwic mevi Rb¨ mnR; f¨vU`vZv G es 3wU AvB‡bi cÖ ‡qvMKvix KZ©   „ccÿ ÿ mK‡ji Rb¨ mnR   nIqvi AvksKv A  ‡bK v s‡k n‡e|cc‡ÿi GB c×wZ‡Z f¨vUUvb©du vw   s‡k Ki‡Z K‡g hv‡e; GKvwaK KZ© „ ‡ÿi Kv‡Q GKB Ifv‡ii I Kfv‡ii wfwË‡Z wnmve `vwLj n‡e|KviY, GB c×wZ‡Z wnmve eë¯’ vI A‡b  K ¯^ ”Q   n‡q n‡q hv‡e, GB wZbwU AvBb ev¯Íevq‡b A‡bK k„sLjv sLjv wd‡i

20

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cÖ ¯Í ve-2 Dr  ‡m f¨vU KZ© b eë¯’ vq ms¯‹v‡ii cÖ ¯Í ve

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f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

21

Dr‡m f¨vU KZ© ‡bi †h weavb Kiv n‡q‡Q †mLv‡b Dc‡i   ewY© Z bxwZ Aby miY Kiv cY¨ n‡q‡Q e‡j g‡b nq bv| Gev‡i weavb Kiv n‡q‡Q †  h, 15% f¨vU cÖ ‡hvR¨ mKj  cY¨ Ges wbw`© ó cwigvY mieiv‡ni   †ÿ‡Î Dr‡m f  ¨vU KZ© b Ki‡Z n‡e bv | n«vmK… Z nv‡ii  Ges f¨vU wewkó mKj c‡Yï †ÿ‡Î Dr‡m f¨vU KZ© b Ki‡Z n‡e| wKš‘ n« n« vmK… Z nv‡ii Ges wbw`© ó ccwigvY wigvY f¨vU wewkó A‡bK cY¨ i‡q‡Q   †hLv‡b f¨vU du vwK nIqvi AvksKv Kg| Z‡e, †  mevi †ÿ‡Î GKUv †Uwej †`qv n‡q‡Q †hLv‡b 43wU †mevi ZvwjKv i‡q‡Q| GB ~ Kiv n‡q‡Q| `y wU †ÿ‡  Î f¨vU 43wU †mevi †ÿ‡Î   Dr‡m Dr‡m f¨vU KZ© b Kiv eva¨Zvg  jK Pvjvbc  Î _vK‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| a‡i †bqv hvq †h, G¸‡jv   f¨vU Avni‡Y  S~ S~   u wKc~YY© wn‡m‡e © wn‡m‡e we‡ePbv Kiv n‡q‡Q| G‡ÿ‡Î g~ jbxwZ ¯§i‡Y ivLv n‡q‡Q| vix‡K †Uª Rvwi Pvjv‡bi gva¨‡g f¨vU Rgv w`‡Z ejv n‡q‡Q| Avevi, Dr‡m f¨vU KZ© bK miei vnKvix‡KI D³ mieiv‡ni Ici ¯^ vfvweKfv‡e f¨vU Rgv w`‡Z ejv n‡q‡Q| Zvn‡j `y Bevi f¨vU Rgv n‡q hvq| hwÌ cieZx© ‡Z Dr‡m KZ©bKvix KZ©  „ K Bmy ¨K… Z cÖ Z¨qbc  Îe‡j mieivnKvix n« vmKvix mgš^ q Ki‡Z cv‡ib| wKš‘ cÖ Z¨qbcÎ A‡bK †`wi‡Z cvIqv hvq| A‡bK Dr‡m KZ© bKvix cÖ Z¨qbcÎ Bmy ¨   K‡i K‡i bv ev Ki‡Z Pvq bv| Z †h‡Kv‡bv f¨vU vB, mgš^Dr‡m q KivKZ©KwVb vb †_‡K †bqviRgvweavb Kiv   ª Rvwi mwgwPb| bKvixnq| KZ©  „ZvB, K KwZ© Z f¨vU  GK¯’ Avjv`v †U Pvjv‡b bv w`‡q

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cÖ ¯Í ve-3 aviv 2 Gi `dv (5 ) Gi †k‡l Dc -`dv -`dv (O) m  wbœ ‡ek Kivi myccvwi vwi  k aviv 2 Gi `dv (5) Gi Dc-`dv (N) Gi ci wb  ¤œ iƒ c Dc-`dv (O) mw   bœ ‡ek Kivi cÖ¯ ve Í KiwQ: Ò(O) wMd& U fvDPvi;Ó

22

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

GB `dvq ÔA_©Õ ms  ÁvwqZ Kiv n‡q‡Q|  A_© ‡K Avgiv Bs‡iwR‡Z money  e‡j e‡j ey ‡S   _vwK| A_© msÁvwqZ msÁvwqZ Kivi KviY n‡jv  ÔmieivnÕ ÔmieivnÕ Gi msÁvi g  ‡a¨   A_©  Aš    Í f©   y ³ Kiv Aš nqwb| Zv B, A‡_©i mieiv‡n  i Ici f¨vU cÖ ‡hvR¨ n‡e   bv| AbyM nÖ K  ‡i aviv 2 Gi `dv (60) ÔcY¨Õ, `dv (94) ÔmieivnÕ, `dv (99) Ô†  mevÕ, `dv (100) Ô ‡mev ‡mev   mieivnÕ, `dv (101) Ô ¯’ ¯’ vei m  ¤úwËÕ Ges `dv (102) Ô ¯’ ¯’ vei m  ¤úwË mieivnÕ Gi msÁvmg~ n †`Ly b | f¨vU cÖ ‡hvR¨ n‡e c‡Yï mieivn, †mevi mieivn Ges ¯’ vei m¤úwËi mi  eiv‡ni Ici|  A‡_© i mieiv‡ni Ici f¨  vU cÖ ‡hvR¨ n‡e bv| ïay A_© cÖ `vb Kiv, †hgb: GKUv GbwRI Avi GKUv GbwRI- ‡K ‡K A_© eivÏ I cÖ `vb K  i‡Q; mieivn hv f¨vU‡hvM¨ bq | wMd& U fvDP  vi n‡jv A‡_© i mieivn| Zv  B, GUv n‡jv A_©  mieivn wMd& U fvD  Pv‡ii Ici f¨vU cÖ ‡  hvR¨ bv nIqvB AwaKZi hy w³m½Z Ges Av  B‡b  i Ab¨vb¨ wewa- weav‡bi weav‡bi m‡  ½ mvgÄm¨c~YY©|© ZvB, wMd& U fvDPvi A‡_© i msÁvi g‡a¨ A  šÍ f©   y ³ Kivi cÖ ¯Í ve Kiv n‡q‡Q| Av  B‡  bi Ab¨vb¨ wewa- weav‡bi weav‡bi mv‡_   mvgÄm¨c~Y©Y © Kivi cÖ ‡qvR‡b  GKB GKB  mv‡_  aviv aviv 26 ms‡kvab Ges aviv 37 wejyß Kivi cÖ ¯Í ve h_v  ¯’ v‡b †ck Kiv n‡  q  ‡Q |

cÖ ¯Í ve-4 aviv 2 Gi `dv (6) ÒA _©_ ‣bwZK © Kvh© µgÓ Gi msÁv wejy ß Kivi cÖ¯ ve Í g~ j¨ ms‡hvRb   Ki I m¤ú~ iK ïé AvBb, 2012 Gi aviv 2 Gi `dv (6) G msÁvwqZ Kiv n‡q‡Q| A_© ‣bwZK ÒA_© ‣bwZK Kvh© µgÓ Kvh© µg n‡jv mieivn cÖ `v‡bi   D‡Ï‡k¨ wbqwgZ ev avivevwnKfv‡e cwiPvwjZ †Kv‡bv Kvh© µg| wb‡gœ welqmg~ n we¯Í vwiZ Av‡jvPbv Kiv n‡q‡Q| me‡k‡l Avgv‡ì   AwfgZ n‡jv ÒA_© ‣bwZ K Kvh© µgÓ msÁvwqZ bv Ki  ‡  jB DËg n‡Zv, mvavi‡Yi Rb¨   Zv mnR‡eva¨ n‡Zv| mieiv‡n  i Ici f¨v  U cÖ ‡hvR¨ nq| ZvB, Avgv‡ì Rvbvi welq n‡jv mieiv  n ÒA AvB‡bf¨v  UmsÁvwqZ © ZK wK, Ges f¨vU  gyKiv ³ mieivn wK?  AvB‡b we¯Í vwi  ZwK Av‡jvPbv _©_ ‣bw   gZvgZ Kvh© µgÓ f¨vU‡hvM¨ wb‡gœ mieivn n‡  jv; AZtci †dviv‡gi Dc¯’ vcb K  iv n‡jv| D³ msÁvi Dc-`dv (K) Aby mv‡i, †Kv‡bv Kvh  µg © gy bvd  vi j‡ÿ¨ cwiPvwjZ †nvK ev bv †nvK Zv A_© ‣bwZK Kvh© µg wn‡m‡e MY¨ n‡e| f¨v‡Ui †ÿ‡Î gybvdv we‡ePbvi welq bq| AvqK‡ii †ÿ‡Î gy bvdv we‡ePbv Kiv nq| f¨v‡Ui †ÿ‡Î cY¨ ev   †mevi mieivn   n‡jv g~ j welq| m  ivmwi cY¨ ev †mev mieivn bv w`‡q hw` wjR, jvB‡m  Ý ev Ab¨ †Kv‡bv Dcv‡q cY¨, †mev ev m¤úwËi mieivn †`qv nq, Zvn‡j Zv A_© ‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e| GKev‡ii Rb¨ †Kv‡bv evwYwR¨K Kvh© µg ev D  ‡`¨vM MÖ nY Kiv n‡ n‡jj

Kvh© gi

ZvI ‣bwZK Kvh© µg Kvh© m¤úv`b wn‡m‡e ‣bwZK   µg ïiæ‡Z ev n‡j n‡e| †k‡l A_© †Kv‡bv µg Kiv MY¨ n‡j Zv A_©†Kv‡bv ‣bwZK A_© Kvh© wn‡m‡e µ‡ MY¨ n‡e|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

23

D³ msÁvi Dc-`dv (L) Aby mv  ‡i, Kg©KZ© v-  Kg© Kg© Pvix KZ©  „ K Zvi wb‡qvMKZ©v‡K cÖ `Ë © n‡m‡e w   †mev A_©‣bwZK Kvh  µg we‡ewPZ n‡e bv| †Kv¤úvbxi cwiPvjK †Kv¤úvbx‡K †h †mev cÖ `vb K‡ib Z  v A_  ‣ ©  bwZ  K Kvh©µg wn‡m‡e we‡ewPZ n‡e bv| †Kv¤úv  bxi cwiPvjK mvaviYZt bxwZ- wba© © mivmwi eëmvi wba© viY msµvšÍ KvR K‡i _v‡Kb, A_  vr Kv‡R RwoZ nb bv| wKš‘ KLbI  KLbI †`Lv hvq †h, †Kv‡bv cwiPv  jK mivmwi © eëmvi Kv‡R RwoZ n‡q‡Qb| Giƒc cwiPvjK KZ©  „ K cÖ`Ë †mev A_©‣bwZK Kvh  µg wn  ‡m‡e MY¨ n‡e| evwYwR¨Kfv‡e cwiPvwjZ bq Ggb †Kv‡bv we‡bv`bg~ jK  KvR KvR ev kL A_© ‣bwZK Kvh© µg wn‡m‡e MY¨ n‡e bv| †hgb: hw` †Kv‡bv e¨w³ wb‡R eënv‡ii Rb¨ gZ cï-cvwL BZ¨vw` iv‡Lb Ges †Kv‡bv ¯’ vcbv ‣Zix K‡ib †hLv‡b PwoqvLvbvi w   wP  Ëwe‡bv`‡bi Rb  ¨ Ab¨vb¨ miÄvgvw` iv‡ Lb, Lb, Z  ‡e Zv wZwb wUwKU Bmy ¨ K‡i cÖ`k© b -evÜe, AvZ¥xq- ¯^ K‡ib bv, ïay gvÎ e¨w³MZ eÜz-evÜe, ¯^Rb‡ì Rb¨ Dš§y ³ iv‡Lb   Zvn‡j Zvn‡j Zv A_© ‣bwZK Kvh© µg wn‡m‡e MY¨ n‡e bv|  ZvQvov, miKvi KZ©  „ K evwYwR¨K D‡Ï‡k¨   Ki  ‡Z n‡e, Zv A_© ‣bw   cwiPvwjZ bq Ggb †Kv‡bv Kvh© µg hv wewa Øv  iv wba© viY ZK Kvh© µg wn‡m‡e MY¨ n‡e bv|

GLb n‡jv, ‣bwZK bv, GBKvh©Av µg   Bb wn‡m‡e n‡e Ges KvR A_© cÖ kœ  n‡jv, ev¯Í evq‡bMY¨GK_vi ‣bwZK Kvh©µg†Kv‡bv wn‡m‡eKvR MYÄ_© n‡e cÖ fve†Kv‡bv wK? Av  giv hv ey ‡SwQ Zv‡Z G K_vi Avm‡j †Kv‡bv cÖ fve †bB| AvB‡b †m wel‡q †Kv‡bv wKQz D‡jøL Kiv nqwb| ZvB, ÒA_© ‣bwZK Kvh© µgÓ msÁvwqZ Kivi †Kv‡bv cÖ ‡qvRb †bB| G B msÁv †`qvi d‡j welqmg~ n RwUj n‡q‡Q, Zv mvavi‡Yi Kv‡Q `~ ‡e© va¨ n‡q †M‡Q| GB msÁvw   U wejy ß Kiv cÖ ‡qvRb| Avgv‡ì Rxe‡b ÒA_© ‣bwZK Kvh© µgÓ, ÒmvgvwRK Kvh© µgÓ, Òagx© q Kvh©µgÓmn A  v‡iv bvbv ai‡bi K  vh© µg i  ‡q‡Q| f¨vU AvB‡b Gai‡bi concept ev notion Gi †Kv‡bv   ¸iæZ¡ †b  B, †Kv‡bv cÖ vmw½KZv †bB| f¨vU Òf¨vUgy ³ mieivnÓ| AvB‡b g~ j welq n‡jv ÒmieivnÓ, Òf¨v Òf¨vU‡hvM¨ U‡hvM¨ mieivnÓ Ges  Òf¨vUgy Ki IGesm¤ú~ iK(101) ïé AvBb, Gi aviv Gi `dv (60)G BGwZbwU cY¨, g~ j¨ (99) ms‡  hvRb `dv   m¤úwËi `dv G †mev G ¯’ vei 2012 m¤úwËi msÁv2 †`qv n‡q‡Q| wel ‡qi g‡a¨ cÖvq mewKQz AšÍ  yf ³ © n‡q †M‡Q| c‡Yï msÁvi g‡a¨ A¯’vei m¤úwË †bB| `dv (5) G AšÍ f©  y ³ i‡q‡Q| Z‡e, †kqvi, ÷K, wmwKDwiwUR Ges A_©  AšÍ AšÍ f©  y ³ Ëi msÁvi g‡a¨ ÒA_©Ó Gi msÁv †`qv n‡q‡Q| A_© vr cY¨, †mev Ges ¯’ vei m¤úw   †kqvi, ÷K, wmwKDwiwUR Ges A_© e¨ZxZ mewKQz A  šÍ f©  y ³ i‡q‡Q| A_© vr †kqvi, ÷K, wmwKDwiwUR Ges A_© e¨ZxZ c Y¨, Y¨, †mev ev ¯’vei m¤úwË mieivn n‡e   _g Zdkxj Ges GmAviI Øviv †hme mieivn f¨vU‡hvM¨ A_ev f¨vUgy ³| AvB‡bi   cÖ_g f¨vUgy ³ Kiv n‡q‡Q †  mme mieivn e¨ZxZ Ab¨ me mi  eivn n‡jv f¨vU‡hvM¨ mieivn| GB AvBb ev  ¯Í evq‡b GUz Kz RvbvB RvbvB h‡_ó| A_©‣bwZK Kvh©µg wK Zv Rvbvi †Kv‡bv cÖ ‡qvRb   †bB e‡j Av  giv g‡b Kwi| Z‡e, aviv 46(1) G D‡ D‡jøjøL i‡q‡Q Ò‡Kvb wbewÜZ e¨w   ³ A_© ‣bwZK Kvh©µg cÖ wµqvq Ki‡hvM¨ mieiv‡n  i Dci Drcv` K  ‡ii

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evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

wecix‡Z, .............., cwi‡kvwaZ   DcKiY DcKiY Ki †iqvZ Mª nY Kwi‡Z  cvwi‡ebÓ| GLv‡b ÒA_  ‣bwZK © Kvh© µgÓ Gi wKQz Uv mswkø óZv cvIqv hvq| Z‡e , ÒDcKiYÓ Gi msÁv †`qv n‡j Avi G mswkø óZvUz KzI _vK‡e bv| D‡jøLL¨,¨, GB Av  B‡b DcKiY Gi msÁv µqvq A  ‡  bK A¯úóZv †bB, GB msÁv †`qv Ly e `  iKvi| Zv bv n  ‡j †iqvZ MªnY cÖ w   †_‡K   hv‡e| hv‡e| †h‡Kv‡bv AvB‡b †Kv‡bv concept ev notion Gi msÁv †K‡bv †`qv nq Zv Av‡j  vPbv Kiv `  iKvi| AvB‡bi mv‡_ mswkø ó mevB †h †hbb †m welqUv GKiKg K‡i ey S‡Z cv‡ib   †m Kvi‡Y msÁv †`qv nq| †h‡Kv‡bv concept ev notion Gi GKUv mvaviY A_© _v‡K| AvB‡  b hw` IB mvaviY A  ‡_©  D³ D³ concept ev notion wU eënvi Kiv n‡q _v‡K, Zvn‡j Zvi †Kv‡bv msÁv †`qvi cÖ ‡qvRb nq bv| wKš‘  hw` hw` eëüZ A_©  mvaviY mvaviY A_©  bv bv n‡q -wba©viK, Ab¨ †Kv‡bv A_© nq, Zvn‡j Zv msÁ  vwqZ Kivi cÖ ‡qvRb nq †hb, bxwZ -wba© ev¯ÍevqbKvix, vqbKvix, civgk© K, wePviK Z_v mswkø ó mK  ‡j   GKiKgfv‡e D  ³ concept ev notion Gi A_©  ey S‡Z cv‡i b| ZvQvov , †Kv‡bv concept ev notion  AvB‡bi wewfbœ ¯’ v‡b wfbœ wfbœ A‡_© eëüZ eëüZ n‡jI Zvi msÁv †`qvi cÖ ‡qvRb nq| GB AvBb Ges w   wb  gœ ewY© Z ¯’vbmg~ ‡n ÒA_© ‣bwZK ewa‡Z Kvh© µgÓ Ges ÒA_©‣bwZK Kvh© µ‡giÓ kãmg~ n eëüZ n ‡q‡  Q: Kvh© µg: Kvh© A_© ‣bwZK aviv 2 Gi `dv-6, 32, 42, 48(N), 52, Ges 57(N)| aviv 4(2), 5(2), 9(1), 10(1), 11(1)(K ), ), 14 (`y B ¯’ v‡b), 17(1)(L), 18(K), 19(1), 20(1)(K), 20(1)(L), 20(4), 36(1), 36(2), 36(3), 46(1), 46(2)(L), 68(5) `y B ¯’ v‡b, 83(1)(L), 85(1)(M), 90 Gi wk‡ivbvg, 92(1), 97, 103(3) `y Bevi, 104(M) Ges 105| wewa 3, 8(1)(K)(L)(M), 10(L), 12(1), 17(5)(M), 40(K), 40(L), 40(N)(A), 40(O)(A) Ges 53- ‡Z -9.1mn K  ‡qKwU di‡g †ek ‡Z `y Bevi| ZvQvov, dig g~ mK -9.1mn Kvh© µgwUÓ Kvh© Gi K‡qKevi Ò A_© ‣bwZK Kvh© µgÓ eëüZ n‡q‡Q| D‡jøL¨, Ò A_© ‣bwZK

g‡a¨ AšÍ f©  y ³ i‡q‡Q|

A_© ‣bwZK Kvh© µ‡gi: aviv 2 Gi `dv 37, 48-G 48 -G `y Bevi, 57-G `y Bevi| aviv 5(1)-G `y Bevi, 11(1)(L), 13, 14(O), 18(L), 19(3), 36(2), 38(5)(L), 46(2)(K), 46(2)(L), 63(1), 68(1)(K), 68(2), 68(5), 69(1)(M), 83(1)(K), 90(1) Ges 107(1)| wewa 31(1)(L)(A), 31(1)(L)(A), 34(3)(L)(A) Ges 34(3)(L)(Av)| 34(3)(L)(Av)| D³ cÖ wZwU ¯’ v‡bi cwi‡cÖ wÿZ Av  giv we‡kø lY K‡i †`‡LwQ †h, KZK ¯’ v‡b Ò A_© ‣bwZK Kvh© µgÓ Gi ¯’ ‡j ÒmieivnÓ Ges Ò A_© ‣bwZK Kvh© µ‡giÓ ¯’‡j Òmieiv‡ni Ó

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

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cÖ wZ¯’vcb Kiv hvq| Ges KZK ¯’ v‡b †Kv‡bv cÖ wZ¯’ vcb Kivi cÖ ‡qvRb †  bB| †mLv‡b mvaviY A‡_© eëüZ n‡q‡Q we‡ePbv Ki‡j †Kv‡bv   RwUjZv †bB| K‡qKwU ¯’ v‡b ms‡kvab/cÖ wZ¯’ vcb/wejy wßKiY cÖ ‡qvRb n‡e| wb‡gœ  Zv Zv we¯Í vwiZ Av‡jvPbv Kiv n‡jv| wb  gœ ewY© Z ¯’ v‡   b ÒA_  ‣bwZK © Kvh© µgÓ Gi ¯’ ‡j ÒmieivnÓ Øviv cÖ wZ¯’ vcb Kiv hvq : aviv 46(2)(L)| wb  gœ ewY  Z © ¯’ vbmg~ ‡n   ÒA_© ‣bwZK Kvh© µ‡giÓ ¯’ ‡j Òmieiv‡niÓ Øviv cÖ wZ  ¯’ vcb Kiv hvq: aviv 13, 19(3), 46(2)(K), 46(2)(L), 63(1), 68(1)(K), 68(2), 69(1)(M) G `y Bevi Ges 83(1)( 83(1)(K)| K)| wewa 31(1)(L)(A), 31(1)(L)(A), 34(3)(L)(A) Ges 34(3)(L)(Av)| 34(3)(L)(Av)| wb  gœ ewY© Z ¯’ vbmg~ ‡n †Kv‡bv ms‡  kvab/cÖ wZ  ¯’vc‡bi cÖ ‡qvRb †bB| mvaviY A‡_©  eënv eënv  i Kiv hvq:

n‡q‡Q e‡j  we‡ePbv A_© ‣bwZK Kvh© µg: aviv 2 Gi `dv 48(N), 52 Ges 57(N)| aviv 4(2), 9(1), 14 (`y B ¯’ v‡b), 17(1)(L), 18(K), 19(1), 20(1)(K), 20(1)(L), 20(4), 36(1), 36(2), 36(3), 83(1)(L), 85(1)(M), 90 Gi wk  ‡  ivbvg, 92(1), 97, 103(3)(K), 104(M) Ges Ges 105| wewa 3, 8(1)(K)(L)(M), 10(L), 12(1), 40(1)(K), 40(1)(L), 40(1)(N)(A), 40(1)(O)(A) Ges 53- ‡Z ‡Z `y Be  vi| ZvQvov, dig g~ mK-9.1mn K‡qK  wU di  ‡g †ek K‡qKevi Ò A_©‣bwZK Kvh©µgÓ eëüZ n‡q‡Q| Gme †ÿ‡ÎI mvaviY A‡_© eë  üZ n  ‡q‡  Q e‡j we‡ePbv Kiv hvq| A_© ‣bwZK Kvh© µ‡ gi: aviv 2 Gi `dv 37, 48-G 48 -G `y Bevi Ges 57-G `y Bevi| aviv 5(1)-G `y Bevi, 11(1)(L), 14(O), 18(L), 18(L), 36(2), 90(1) G Ges es 107(1)| wb  gœ ewY© Z ¯’ vbmg~ n‡e: ‡n ms‡kvab/cÖwZ¯’ vcb/wejy wßKiY cÖ ‡qvRb  n‡e: aviv 2 Gi `dv 32: GB `dvq eëüZ Ò†Kvb A_© ‣bwZ cÖ wµqvqÓ wejy ß K Kvh© µg Kiv hvq| aviv 2 Gi `dv 42: GB `dvq eëüZ ÒZvnvi A_© ‣bwZK ØvivÓ wejy ß Kiv K  vh© µg hvq|

26

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

aviv 5 Gi Dc-aviv (2): GB Dc-avivq eëüZ Òmsµv  šÍ A_  © ‣bwZK Kvh©µg cwiPvjbvÓ wejy ß Kiv hvq| aviv 10 Gi Dc-aviv (1): GB Dc-avivq eëüZ ÒA_© ‣bwZK Kvh© µg cwiPvjbv KwiqvÓ Gi ¯’‡j Òmieivn cÖ `vb KwiqvÓ cÖ wZ¯’vcb Kiv hvq| aviv 11 Dc-aviv (1)(K): Kvh© µg Kvh© cwiPvjbvÓ Òmieivn cÖ `vb Gi ¯’ ‡j Gi Ó cÖ wZ¯’GB vcb Dc-avivq Kiv hvq|eëüZ ÒA_© ‣bwZK aviv 38 Gi Dc-aviv (5) Gi `dv(L)(A): GB Dc-`dvq eëüZ ÒcwiPvwjZ †K  vb A_© ‣bwZK Kvh© µ‡gi gva¨‡  gÓ wejy ß Kiv hvq| aviv 46 Gi Dc-aviv (1): GB Dc-avivq eëüZ ÒA_© ‣b wZK Kvh© µg cÖ wµqvqÓ wejy ß Kiv hvq| aviv 68 Gi Dc-aviv (5): GB Dc-avivq ÒA_© ‣bwZK Kvh©µgÓ Ges ÒA_© ‣bwZK Dc -avivwU wb  gœ iƒ‡c cÖ wZ¯’ vcb Kvh© µ‡ giÓ GKvwaKevi eëüZ n‡q‡Q weav  q Dc-avivwU Kiv Kiv hvq: Ò(5) Ab¨vb¨ †h‡ÿ‡Îmieivn †  Kvb e¨w³ wbg©cÖ vY, `vbM„ nK‡ib, wbg© vY †m‡ÿ‡Î ev m¤úwË Dbœ qb msµvšÍbxU mieivn mieivn Ges DfqB mgy `q FYvZ¥K A‡_© i cwigvY Dc-aviv (2) Gi Aaxb †Ri Uvwb‡Z nB‡e, hw   ` bv D³ e¨w³ aviv (5) Gi Aaxb wbg© vY,   „M  n wbg© vY ev   m¤úwË Dbœ qb msµvšÍ mieivn   Ges Ab¨vb¨ Rb¨ c„__Kfv‡e Kfv‡e wbewÜZ nb|Ó mieiv‡ni   Rb¨ aviv 103 Gi Dc-aviv (3)(L): GB `dvq eëüZ ÒA_© ‣bwZK © cÖ wµqvqÓ Kvh  µg wejy ß Kiv hvq| wewa 17 Gi Dc-wewa Dc -wewa (5)(M): GB `dvq eëüZ ÒA_© ‣bw   ZK Kvh© µg cwiPvjbvÓ Gi ¯’ ‡j Òmieivn cÖ `vb Ó cÖ wZ¯’ vc b Kiv hvq|

Dc‡ii Av‡jvPbv †gvZv‡eK `dv (6) ÒA_© ‣bwZK Kvh© µgÓ Gi msÁv wejy ß K‡i AvBb I wewai Ab¨vb¨ ¯’ v‡b Dc‡ii Av‡jvPbv †gvZv‡eK cÖ ‡qvRbxq ms‡kvab Kivi mycvwik cvwik Ki  wQ| Zvn‡j welqmg~ n mnR‡eva¨ n‡e Ges cÖ‡qvM mvejxj n‡e|

cÖ ¯Í ve-5 aviv 2 Gi `dv (8) “আগাভ কয” G ms  ¯‹ i v Kivi cÖ ¯Íve KiwQ

AvMvg Ki †Kv‡bv Ki  bq| bq| aviv 2 Gi `dv (24) G “কয” Gi msÁvq AvMvg Ki A  šÍ f©   y ³ †b  B| AvMvg Ki †dir cÖ `v‡b  i Rb¨ weavb i‡q‡Q| AvMvg Ki Av`vq Kiv Ges †dir cÖ`vb Kivi mv‡_ A‡b  K Kg©KvÛ RwoZ| cÖ Pz i AvMvg Ki †dir cÖ `vb Kiv m¤¢ e nqwb hv  i d‡j i cÖI `vb we  iƒc †Kv‡bv cÖ fve hy w   c  o‡Q| qvwK©Kivi s K¨vwcU¨v‡ji Ic  i g‡a¨ AvMvg Ki Av`vq Kiv Ki`vZv‡` Ges †dir Aw½  Kvi Kivi ³MÖ vn¨ KviY †`wL bv| GKUv KviY n‡Z cv‡  i Avg`vwb cieZx© cwicvjb| hw` Zv-B nq

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

27

Zvn‡j GwUwf (G¨vWfvÝW †  Uª W f¨vU) AwaKZi hy w³MÖ vn¨| AvMv  g Ki A‡b‡K AvqKi e  ‡j g‡b K‡  i _v _ ‡Kb| v   x© cwicvjb cwicvjb wbwðZ Kiv D‡Ïk¨ n‡q _v‡K , hw` Avg`vwb cieZ Zv  n‡j ïay gvÎ †  hme cÖ wZôvb f¨vU `vwLjcÎ `vwLj K‡  i bv †mme cÖ wZ  ôv‡bi Ici AvMvg Ki envj ivLv hvq| Avg`vwb ch© v‡q ïév  q‡bi mgq   ASYCUDA World w   m‡  ÷  ‡g  †`‡L  †  bqv hvq †h, Avg`v  wbKviK cÖ wZôvb weMZ 6wU `vwLjcÎ `vwLj K  ‡i‡Q wKbv A_ev hw` Zvi wbeÜb 6 Ki- ‡gqv‡` ‡gqv‡`  i Kg nq, Zvn‡  j wbeÜb MÖ n‡Yi ci me KwU `vwLjc  Î `vwLj K‡i‡  Q wKbv| `vwLjc  Î `vwLj Kiv _vK‡j AvMvg Ki cÖ ‡qvM Kiv n‡e bv; bv _vK‡  j cÖ ‡qvM Ki‡Z n‡  e Ggb weavb Kiv hvq| †m   †gvZv‡eK aviv 31 Ges wewa 19 G c¯Í ve †ck Kiv n‡q‡Q|

cÖ ¯Íve-6 aviv 2 Gi `dv (18) ms‡kvab Kivi mycvwik cvwik aviv 2 Gi `dv (18) Gi Dc-`dv (K)‡Z ÒAby ôvbÓ Gi ¯’ ‡j Ö vgÓ cÖ wZ¯’ vcb Ò† cÖc vMÖ Kiv Avek¨K|

cÖ ¯Í ve-7 aviv 2 Gi `dv (32) cÖ wZ  ¯’ vc b Kivi mycvwik cvwik

aviv 2 Gi `dv (32) wb¤œ iƒ‡c cÖ wZ¯’ vcb Kiv hvq:

Ò Ki‡hvM¨ mieivn A_©  Ae¨vnwZcÖ Ae¨vnwZcÖ vß mieivn Ges e¨w³MZ D‡Ï‡k¨ eëüZ mieivn e¨ZxZ †  h †  Kvb mieivn;Ó|

cÖ ¯Í v‡ei c‡  ÿ hy w³: wewa 30 Ab   yMMÖ nÖ K‡i †`Ly b| Òe¨w³MZ D‡Ï‡k D‡Ï‡k¨¨ eëüZ mieivn Ó Gi Ici f¨vU cÖ ‡hvR¨ n‡e  bv bv Zv my wbw`© ófv‡e D‡jøL Kiv ìKvi| Z  vB, GB `dvwU

cÖ wZ¯’vcb Kivi myccvwik vwik Kiv n‡q‡Q|

cÖ ¯Í ve-8 aviv 2 Gi `dv (34) Gi †k‡l Dc -`dv -`dv (V ) mwbœ ‡ek Kivi mycvwik cvwik

aviv 2 Gi `dv (34) Gi Dc-`dv (U) Gi ci wb  gœ iƒc Dc - `dv `dv (V) mwbœ ‡  ek Kivi mycvwik cvwik KiwQ: Kiv;Ó Ò(V) Ab¨ †Kvb Dcv‡  q Ki`vqxZv n« vm Kiv ev cÖ vwß e„ w×  Kiv;Ó

cÖ¯ v  ‡ei Í c‡  ÿ hy w³:  `dv (34) G eYx© Z cwiw¯’ wZmg~ n QvovI Av‡iv bvbvfv‡e   Ki my weav †bqv n‡Z  cv‡i|

28

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

cÖ ¯Í ve-9 aviv 2 Gi `dv (42) cÖ wZ  ¯’ vcb Kivi Kivi mycvwik cvwik

aviv 2 Gi `dv (42) wb  gœ iƒ‡c cÖ wZ  ¯’ vcb cvwik KiwQ: Kivi mycvwik ÒUvb©IfviÓ I fviÓ A _©_ © †Kvb †Kvb e¨w³   KZ© KZ©  „ K †Kvb wba© vw     iZ mg  ‡q ev Ki †gqv‡` Zvnvi

Ki‡hvM¨ c‡Yï mieivn ev Ki‡hvM¨ †mev cÖ `vb nB‡Z cÖ vß ev cÖ vc¨ mgy `q A_  ©, wKš‘  wbgœ wbgœewY© Z g~ j¨ Dnvi AšÍ f©  y ³ nB‡  e bv, h_v:Ñ (K) Ae¨vnwZcÖvß mieiv‡ni mieiv‡ni g~ j¨; (L) g~ jabx m¤ú‡ì weµq gg~ j¨; ~ (M) A_© ‣   bwZK Kvh© µ‡gi cÖ cÖ wZôvb ev Dnvi †Kvb Askwe‡k‡l  i weµq g~ j¨; ev (N) A_© ‣bwZK Kvh© µg ¯’vqxfv‡e qxfv‡e eÜ   Kwievi djkÖ æwZ‡Z K… Z mieiv‡ni g~ j¨;Ó I fviÓ Gi msÁ  v †`qv n‡q‡Q| msÁvwU‡Z   cÖ¯ v  ‡ei Í c‡  ÿ hy w³: GB `dvq ÒUvb©IfviÓ ÒA_© ‣bwZK Kvh© µg Øviv cÖ ¯‘ ZK… Z, Avg`vwbK… Z ev µqK… Z Ó kãmg~ n wb¯úª ‡q  vRb I fvi wbY© q Kiv nq mieivn Øviv| ZvB, msÁvq ïay gvÎ ÒmieivnÓ e‡j g‡b nq| Uvb©Ifvi D‡jøLL   KivB h‡_ó| ZvQvov, `dv (48)-G Dwjø wLZ ÒZvwjKvfz w³mxgvÓ Ges `dv (57)- ‡Z Dwjø wLZ ÒwbeÜbmxgvÓ Gi msÁvq †h PviwU kZ©  D‡jø ‡Z  Dwjø D‡jøL Kiv n‡q‡Q Zv GKB   Ges Zv g~ jZ Uvb© Ifvi Ifvi Gi cwigvY wba© v  iY Ki‡Z eëü Z n  ‡q‡Q | ZvB, IB kZ© mg~ n Í `dv (48) Ges (57) †_‡K wejy ß K‡i ÒUvb© IIfviÓ fviÓ Gi   msÁvi msÁvi mv‡_ hy ³ Kiv  i cÖ¯ ve GB wZbwU msÁvi A_©  Av‡iv Kiv n‡q‡Q| Zvn‡j  GB Av‡iv ficy i Ges mve  jxj nq|

cÖ ¯Í ve-10 aviv 2 Gi `dv (48) cÖwZ  ¯’ vcb Kivi Kivi mycvwik cvwik aviv 2 Gi `dv (48) wb  gœ i  ƒ‡c  cÖ cÖ wZ  ¯’vcb Kivi mycvwik cvwik KiwQ: ÒZvwjKvfz w³mxgvÓ A_© †Kvb e¨w³i Uvb© Ifvi Ifvi cÖ wZ 12 (evi) gvm mg  ‡q 24 ( PweŸk PweŸk ) jÿ UvKvi mxgv;Ó

cÖ ¯Í ve-11 aviv 2 Gi `dv (57) cÖ wZ  ¯’ vcb Kivi Kivi mycvwik cvwik

aviv 2 Gi `dv (57) wb  gœ i  ƒ‡ c cÖ wZ  ¯’vcb Kivi mycvwik cvwik KiwQ:

ÒwbeÜbmxgvÓ A_© †Kvb e¨w³i Uvb© IIfvi fvi cÖ wZ 12 (evi) gvm mg‡q 3 (wZb) UvKvi mxgv;Ó †KvwU  UvKvi

evsjv‡`‡ki   f¨vU f¨vU eë¯’ vq ms¯‥v‡ii cÖ ¯Í ve

29

cÖ ¯Í ve-12 aviv 2 Gi `dv 71 G ms‡kva‡bi  cÖ cÖ ¯Í ve

aviv 2 Gi `dv (71) I (103) wel‡q `yÕai‡bi cÖ ¯Í ve †`qv   n‡q‡Q| GK n‡  jv ms  ‡kvab Kiv; Avi `y B n  ‡jv wejy ß Kiv| wejy ß K  i‡j   msÁvq ewY©Z welqmg~ n aviv 48-G A  šÍ f©   y ³ Ki  ‡Z n‡  e| wejy ß KivB AwaKZi hy w³m  ½Z e‡j Avgv‡`  i AwfgZ| m  iKvi f¨v‡Ui nvi e„ w× Ki‡Z cv‡i| aiv hvK, †Kv‡bv mieiv‡n  i Ici f¨v‡Ui nvi   wQj 10 k  Zvsk| †Kv‡bv  wbewÜZ wbewÜZ e¨w³ IB mi  eiv‡ni Ici h_vixwZ 10 kZvsk nnv‡i v‡i f¨vU cwi‡kva K‡i Avm‡Q  b | m¤úª wZ IB mieiv‡ni Ici f¨v‡Ui nvi e„ w× K‡i 15 kZ  vsk Kiv n‡q‡Q, hv weMZ `y B gvm  c~ ‡e©  Kvh© Kvh© Ki n‡q‡Q| wKš‘  wbewÜZ wbewÜZ e¨w³ †Kv‡bv Kvi‡Y IB mieiv‡ni Ic  i MZ `y B gvm 10 kZvsk n  v‡i f¨vU cwi‡kva K‡i‡Q  b| A_© vr wbewÜZ e¨w³ f¨vU Kg cwi‡k cwi‡kva va K‡i‡Q  b | ZvB, B‡Zvc~ ‡e©  `y`y B   gv‡m gv‡m †h cwigvY cwigvY f¨v  U eZ©gv‡b cÖ ‡`q f¨vU Gi mv‡_   †hvM f¨vU Kg cwi‡kva Kiv n‡q‡Q †m  cwigvY Ki‡Z   n‡e A_©vr e„ w×Kvix mgš^ q Ki‡Z n‡e| GB `dvq D‡jøL Av‡Q Òg~ mK nvi cwiewZ© Z nIqvi Kvi‡Y e„ w×Kvix mgš^ qÓ| cÖ K„ Z A‡_© welqwU n‡e g~ mK nvi e„ w×

cvIqvi Kvi‡Y w×Kvix avivi Òg~ `dv q msµvšÍ D³ `dvi Dc- `dv mK103 nvin‡jv e„`dv (S)mgš^ G q| ewY© Z GBn‡q‡Q n« vm n« vmKvix cvIqvi mgš^ †ÿ‡Î n« vmKvix|   ^ q we¯Í vw   mgš^ qÓ hv wVK Gi wecixZ| D³ `dvq n« vmK  vix mgš iZ Av‡jvwPZ n‡q‡Q|

ms‡kva‡bi cÖ ¯Í ve: `dv (Q) wb  gœ iƒ‡c cÖ wZ¯’ vcb Kiv hvq: Ò(Q) g~ mK nvi e„ w× cvIqvi Kvi‡Y e„ w×Kvix mgš^qq;Ó ;Ó GB avivi `dv 103 Gi Dc-`dv (V)- ‡Z ‡Z D‡jøL i‡q‡Q Òc~ e© eZx©   Ki Ki †gqv‡` AwZwi³ w   GB (71) `dvq Òc~ e© eZ© x Ki cwi‡kvwaZ g~ mK üvmKvix mgš^ qÓ| Gi ecix‡Z †gqv‡` Kg cwi‡kvwaZ g~mK e„ w×Kvix mgš^ qÓ Ggb GKwU Dc - `dv `dv mwbœ ‡ek Kiv mgxPxb n‡e | ¯Í ve: `dv (71)(Q) Gi ci wb ms‡kva‡bi cÖ ¯Í gœ iƒc Dc - `dv `dv (QQ) mwbœ ‡ek Kivi cÖ ¯Í ve KiwQ: Ò(QQ ) c~ e© eZ©   ^q;Ó   x Ki †gqv‡` Kg cwi‡kvwaZ g~ mK e„ w×Kvix mgš

cÖ ¯Í ¯Í ve-13 aviv 2 Gi `dv 82 ms‡kva‡bi cÖ ¯Í ¯Í ve

aviv 2 Gi `dv (82) G ÒißvwbÓ Gi msÁv wb  ¤œ iƒ‡c cÖ wZ  ¯’vcb Kivi  my mycvwik cvwik KiwQ:

ÒißvwbÓ A_©  evsjv‡`‡ki evsjv‡`‡ki Af¨šÍ i nB‡Z   ißvwb ißvwb cÖ wµqvKiY GjvKvq (Bwc‡RW) Ge s   evwn‡i c ×w   evsjv‡`‡ki I   ißvwbI Rjmxgvi evwn‡i •e‡`wkK Z c×w   Z‡Z †Kvb mieivn Ges  ¯’¯’ j ;Ó ;Ó vi wewbg‡q, wba© vwi cÖ ”Qbœ ißvwbI Dnvi AšÍ fz ³ © nB‡e gy `ª

30

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

cÖ ¯Í v‡ei c‡  ÿ hy w³: cÖ”Qbœ  ißvwb ißvwb Ges ißvwb G `y wU welq ißvwb wn‡m‡e we‡ewPZ nn‡e ‡e weavq IB mieiv  ‡ni Ici f¨v‡Ui nvi n‡e k~ b¨ kZvsk| ißvwb ej‡Z mi  vmwi Ö ißvwb‡K ey Svq| A_© vr †`‡ki †f․‡MvwjK mxgvbvi evB‡i †Kv‡bv   cY¨ ev †  mev † cÖc iY Kiv Ges Zvi wecix‡Z •e‡`wkK   gy `ª vq g~ j¨ cvIqv | †Kv‡bv   mieivn ißvwb wn‡m‡e we‡ewPZ n‡Z n‡j Aek¨B •e‡`wkK gy `ª vq g~ j¨ †c‡Z n‡e| w   ewfbœ `„ wó‡KvY †_‡K ißvwb‡K K‡qKfv‡M fv M Kiv hvq | GK `„ wó‡KvY   †_‡K ißvwb‡K `yÕfv‡M Õfv‡M fvM Kiv hvq, h_v: (1) mivmwi ißvwb Ges (2) cÖ ”Qbœ ißvwb| ißvwb| mivmwi ißvwb n‡jv †`k †_‡K we‡`‡k †Kv‡bv   wKQz ißvwb K‡i †`q  v| aiv hvK, †  gmvm© nvwg` G¨vcv  ‡  ij& m wjt evsjv _ ‡   K KvbvWvq R¨v ‡  `k † _ ‡  KU ißvwb K  ‡  i| GB ißvwb  ‡  K mivmwi ißvwb e  ‡j| Avevi, aiv hvK, wbI wRcvi †Kv¤úvwb, †gmvm©  nvwg` nvwg` G¨vcv‡ij& m wjt Gi wbKU e¨vK Uz-e¨vK -e¨vK FYc  Î ev Af¨šÍ ixY FYc‡  Îi wec  ix‡Z wRcvi mieivn K‡i Ges •e‡`wkK gy `ª vq g~ j¨ c  vq| wbI wRcvi †Kv¤úvwbi GB mieivn n‡jv cÖ ”Qbœ ißvwb| Avi GK wef³ Kiv `„ wó‡KvY †_‡K ißvwb‡K kZ  fvM ißvwb Ges AvswkK ißvwb wn‡m‡e   `y`y fv‡M  wef³ hvq| kZfvM ißv  wb n‡jv , hw` †Kv‡bv   cÖ wZ  ôvb Zvi †gvU   Drcv`‡bi Drcv`‡bi 80 fvM e  v Zvi ZfvM †P‡q †ewk ißvwb K‡i Zvn‡j   eÛ G ai‡bi e‡j|   eÛ ißvwbKviK kZfvM ißvwbKviK cÖ wZôvb‡K jvB‡mÝißvwbKviK‡K my weav †`qv k nq| jvB‡mÝ my weavi AvIZvq kZfvM ißvwbKviK cÖ wZôvb ïé- Ki Ki cwi‡kva Qvov DcKiY Avg  `vwb ev µq Ki‡Z   cv‡i| iß  vwb bxwZ Av‡`k Aby mv‡i, †Kv‡bv   cÖ wZôvb hw` †gvU Drcv`‡bi 80 fv‡Mi Kg ißvwb K‡i Zvn‡ Zvn‡jj G ai‡bi ißvwbKviK‡K AvswkK ißvwbKviK ejv nq | ïé AvswkK ißvwbKviK cÖ wZôvb eÛ jvB‡mÝ my weav cvq bv| AvswkK ißvwbKviK‡K  ïéïé-Ki -Ki Ki cwi‡kva cwi‡ kva K‡i DcKiY Avg`vwb ev µq Ki‡Z nnq| q| i  ßvwb Kivi ci D³ ïé cÖ Z¨c©Y (drawback) †  bqv hvq| ZvQvov, ißvwb cÖ wµqvKiY GjvKvq (Bwc‡RW) •e‡`wkK gy `ª vi wecix‡Z wba© vwiZ c×wZ‡Z cY¨ ev †mevi mieivn ißvwb e‡j we‡ewPZ nq, A_© v  r cÖ ”Qbœ  ißvwb ißvwb bq, mivmwi ißvwb| ZvQvov, •e‡`wkK gy `ª vi wewbg‡q m  ieivn

n‡Z n‡e Z  v GB msÁv  q D‡jøL †bB|

cÖ ¯Í ¯Í ve-14 aviv 2 Gi `dv 87 ms‡kva‡bi cÖ ¯Í ¯Í ve

`dv (87) Gi Dc-`dv (L) Gi ci wb¤œiƒc  Dc-`dv Dc-`dv (LL) mwbœ ‡ek Kivi mycvwik cvwik   KiwQ: Ò ‡µZv KZ© AvswkK cwi‡kva bv Kiv ;Ó ;Ó   „ K mieiv‡ni cY mgy `q ev  AvswkK y hw` cY Abv`vqx _  v‡K, Zvn‡j cÖ¯ v  ‡ei Í c‡  ÿ hy w³: wewa 28 AbyMÖMÖn K‡i   †` LyL b| mie iv‡nv  Ëi mg  š^ q Kiv h  vq| ZvB, G welqwU mg  š^ q N  Ubvi g‡a¨   A  šÍ f©  y ³ Kiv ìKvi| Z‡e, me‡P‡q fv‡jv n‡e aviv 48 cy bM© Vb K  iv Ges aviv 2(71), (87) I (103) wejy ß Kiv|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

31

cÖ ¯Í ve-15

mgš^ q msµvšÍ  weav‡b weav‡b ms‡kva‡bi cÖ¯ ve Í aviv 2 Gi `dv (71) G Òe„ w×Kvix mgš^ qÓ, `dv (87)- ‡Z ‡Z Òmgš^ q NUbvÓ Ges `dv 103 G Òn« vmKvix mgš^ qÓ Gi msÁv †  `qv n‡q‡Q| ZvQvov, av  iv 48 G mgš^q ewY© Z

n‡q‡Q †hLv‡b Òn« qÓ Imgš^ Òe„ q w×Kvix Ó DfqB f©  y Z ³ n‡q‡Q| i‡q‡Q| Z‡e, wew  a MÖmgš^ nY qKivi c×  wZAšÍ 27 †_‡K 36 ch© šÍ  vmKvix wewfbœ mgš^ cÖ Kv‡ii I Zv  MÖ wea„ Gi evB‡iI mgš^ q _vK‡Z cv‡i| Òe„ w×  Kvix m  gš^ qÓ, Òmgš^ q NU  bvÓ I Òn« vmKvix †bB e‡j  cÖ cÖ wZqgvb nq | KviY, Òe„ w×Kvix mgš^ qÓ I mgš^ qÓ Gi msÁvmg~ n ccÖ ‡qvRb Ö eûgyLLxx Òn« vmKvix mgš^ qÓ aviv 48 Gi g‡a¨ AšÍ f©  y ³ i‡ i‡q‡Q| q‡Q| ZvQvov, G `y wU wel‡qi  eûgy A_© †bB Ges AvB‡bi Ab¨ †Kv_v I Ab¨ †  Kv  ‡bv A‡_© eëüZ nIqvi my ‡hvM †bB | ZvQvov, Òmg  š^ q NU  bvÓ mKj Òe„ w×Kvix mgš^ qÓ I Òn« vmKvix mgš^ qÓ AšÍ f©   y ³ K‡i bv| ZvB, GB msÁvi Kvi‡Y   AvBb AvBb cÖ ‡qv‡M RwUjZv m„ wó n‡Z cv‡i| cÖ ‡qv‡Mi †ÿ  Î mxwgZ n‡q †h‡Z cv‡i| aviv 48 Gi gva¨‡gB Òe„ w×Kvix mgš^ q Ó I Òn« vmKvix msÁv †  Ìqvi d‡j we  lqwU mvaviY mgš^ qÓ h_  vh_fv‡e cÖ ‡qvM Kiv m¤¢e| GZ¸‡jv  msÁv cvVK‡ì Rb¨ RwUj n‡q †M‡Q| mgš^ q ey Svi Rb Rb¨¨ Ges mgš^q †bqvi Rb¨ GZwK  Qz i cÖ ‡qvRb †bB| mgš^ q Ly e mn‡RB ey Sv m  ¤¢ e| hLb mvaviY cÖ ‡`q Gi AwZwi³ miKvi‡K cÖ `vb Kivi cwiw¯’ wZi m„ wó  nq, Zv‡K e„ w×  Kvix mg  š^ q e‡j| †hgb: Rwigvbv| Avi hLb mvaviY †iqv‡Zi  AwZwi³ AwZwi³ miK  v‡ii wbKU †_‡K A_©  wb‡q wb‡q †bqvi   cwiw¯’ wZi m„ wó nq, Zv‡K n« vmKvix mgš^ q e‡j| †hgb: AvMvg Ki| ZvB, aviv 2 Gi `dv (71) Òe„ w×Kvix mgš^ qÓ, `dv (87) Òmgš^ q NUbvÓ Ges `dv 103 Òn« vmKvix mg  š^ qÓ msÁvmg~ n wejy ß Ges aviv 48 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve K‡iwQ|

cÖ ¯Í ve-16 21 Gi wb¤œ wk‡ivbv cÖ wZ Kivi ev evmycvwik wejyß Kivi cÖ ¯Í ve aviv 21 aviv Gi wk‡ivbvg cÖ wZ  ¯’ b vcb cavivwU vwik KiwQ: iƒ‡c g vc ¯’ Òevsjv‡`‡ki evwn‡i Aew¯’Z f~ wgi mwnZ mswkø ó ¯’ vei m¤úwËi mieivn |―Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: GB avivi wk‡ivbvgwU G·‡cÖ wmf bq eis wgmwjwWs e‡j g‡b n  q| KviY, wk‡ivbv‡g evsjv‡`‡ki evwn‡i Aew¯’ Z f~ wg‡K †dvKvm Kiv n‡q‡Q| wKš‘ G GLv‡b Lv‡b †dvKv‡mi g~ j welq n‡jv evsjv‡`‡ki Af¨šÍ ‡i Aew¯’ Z ¯’ vei m¤úwË hv k~ b¨nvi wewkó n‡e| Av‡iv my wbw`©ófv‡e ej‡Z †M‡j ej‡Z nq †h, cÖ K… Z A‡_© G avivwUi †Kv‡bv cÖ ‡qvRb †bB| Avgv‡ì A_© bxwZ‡Z G ai‡bi Kvh© µg ms msNwUZ NwUZ nnqq bv ej‡jB KvR msNwUZ nq, P‡j| G avivwU cvVK‡ì‡K weåvšÍ  Ki‡Z Ki‡Z cv‡i| hw` KL‡bv Ggb  KvR Zvn‡j Av‡`k w`‡qI Zvi e¨vL¨v †`qv hvq| ZvB, Avgiv G avivwU wejy ß Kivi mycvwik cvwik KiwQ|

32

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

cÖ ¯Í ve-17 aviv 23 Gi `dv (6) Gi ci bZz b kZ© vsk mw   bœ ‡e  k Kivi cÖ¯Íve

aviv 23 Gi `dv (6) Gi ci wb  ¤œ iƒ c kZ©vsk mw   Kivi myccvwik vwik KiwQ: bœ ‡ek  Kivi

Ò Z‡e D³   nB‡Z kZ©  _v‡K _v‡K †h, GBwecix‡Z avivi weavbmg~ Aaxb mieivnnB‡Z k~ b¨nvi wewkó nB‡Z g~ `ª vq nB‡j mieiv‡ni •e‡  `wkK ‡ni g~ j¨ †Kvb ccwi‡kvwaZ wi‡kvwaZ nB‡e Ges D  nv e¨vswKs P¨v‡b‡j evsjv‡`‡k cÖ Z¨vevwmZ nB‡Z nB‡e|Ó cÖ¯ v  ‡ei Í c‡  ÿ hy w³: GB avivq •e‡`wkK gy `ª vq g~ j¨ cwi‡kv‡ai welq D‡  jøL †b  B| •e‡`wkK gy `ª vq g~ j¨ cwi‡kva Ges Zv e¨vswKs P¨v‡b‡j cÖ Z¨vevwmZ nIqv ißvwbi g~ j kZ©| ZvB, GB kZ© vskwU mw   bœ ‡e  k Kiv cÖ ‡qvRb|

cÖ ¯Í ve-18 aviv 24 Gi `dv (11) Gi ci bZz b kZ© vsk mw   bœ ‡e  k Kivi cÖ ¯Í ve aviv 24 Gi `dv (11) Gi ci wb  ¤œ iƒ c kZ©vsk mw   Kivi myccvwik vwik KiwQ: bœ ‡ek  Kivi Ò Z‡e kZ©  _v‡K _v‡K †h, GB avivi weavbmg~ ‡ni Aaxb  †Kvb mieivn k~ b¨nvi wewkó  nB‡Z nB‡Z nB‡j D³ mieiv  ‡ni wecix‡Z •e‡`wkK g~ `ª vq   g~g~ j¨ ccwi‡kvwaZ wi‡kvwaZ nB‡Z nB‡e Ges D  nv

e¨vswKs P¨v‡b‡j evsjv‡`‡k cÖ Z¨vevwmZ nB‡Z nB‡e|Ó cÖ¯ v  ‡ei Í c‡  ÿ hy w³: GB avivq •e‡`wkK gy `ª vq g~ j¨ cwi‡kv‡ai welq D‡  jøL †b  B| •e‡`wkK gy `ª vq g~ j¨ cwi‡kva Ges Zv e¨vswKs P¨v‡b‡j cÖ Z¨vevwmZ nIqv ißvwbi g~ j kZ©| ZvB, GB kZ© vskwU mw   bœ ‡e  k Kiv cÖ ‡qvRb|

cÖ ¯Í ve-19 aviv(M) 26mw   G bœ ‡ek `dv Kivi (M) cÖmw   Kivi cÖ ¯Í ve aviv 26 G wb  ¤œ iƒc  `dv `dv Kivi ¯Í bœ ve ‡ek KiwQ: Ò(L) aviv 126 Gi gva¨‡g   RvwiK… Z cÖ Ávcb ev we‡kl Av‡`ke‡j Ae¨vnwZcÖ vß mieivn ev Avg`vwb|Ó Avg`vwb|Ó cÖ¯ v  ‡ Í ei c  ‡  ÿ hy w³:  AvB‡bi c Ávcb Ö Ges AvB‡bi aviv 126 Gi gva¨‡g miKvi Ges †evW© ‡K cÖ we‡kl Av‡`k Øviv Ae¨vnwZ cÖ `vb Kivi   ÿgZv ÿgZv †`qv n‡q‡Q| AvB‡bi 126 aviv  q GB Ae¨vnwZ †`qvi ÿgZv B‡Zvc~ ‡e©  wQj bv| A_©  AvBb, AvBb, 2019 Gi gva¨‡g aviv 126 cÖ wZ¯’vcb K‡i miKvi Ges †evW© ‡K GB ÿ ÿgZv gZv †`qv n‡  q  ‡Q|  Avgiv Avgiv Rvwb †h, AvBbwU 2012 mv‡j cÖYxZ n‡q‡  Q| ZvB, aviv 26 G G B welq¸‡jv AšÍ f©  y ³ †bB| aviv 26 Gi g‡a¨ D³ welqmg~ n AšÍ f©   y ³ Kiv ìKvi|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

33

cÖ ¯Í ve-20 a  viv 29 G ms‡kva‡bi cÖ ¯Í ve

aviv 29 Gi PZz__©©  jvB‡b jvB‡b   Òg~ mK‡hvM¨   g~ j¨ Ó Gi ¯’ ‡j Òïévqb‡hvM¨   g~ j¨ Ó cÖ wZ¯’ vcb Kivi mycvwik cvwik KiwQ| GBewa© Z avivq jøLmv‡_ †  h,fvov i †ÿ‡Î i‡q‡Q cy btAvg`vwbK… c‡Y¨ cÖ†givg‡Zi ¯Í v‡ei c‡  ÿ hy w³:g~ j¨ ci †h nq D‡ Zvi exgv, Ges j¨vwÛs ZPvR©   †hvM †hvM K‡  i Ò g~ mK‡hvM¨ g~ j¨Ó wba© viY Ki‡Z n‡e| GLv‡b Òg~ mK‡hvM¨   g~ j¨ Ó Gi ¯’ ‡j Òïévqb  ‡hvM¨ g~ j¨Ó cÖwZ¯’ vcb Kiv Avek¨K| aviv 15 Ges 28 AbyMÖM nÖ K‡i †`Ly b| Avg`vwb ch© v  ‡q cÖ_‡g _‡g c‡Yï g~ j¨ wbY© q Kiv nq| Zvici c‡Yï g~ ‡jï mv‡_ exgv, fvov Ges j¨vwÛs PvR© †hvM †hvM Ki‡j ïévqb‡hvM¨ g~ j¨ cvIqv hvq| Zvici, Avg`vwb ïé, †i¸‡jUix wWDwU Ges m¤ú~ iK ï‡éi cwigvY wbY© q Kiv nnq| q| ïévqb‡ ïévqb‡h h  vM¨ g~ j¨, Avg`vwb ïé, †i¸‡jUix wWDwU Ges m¤ú~ iK ïé †h  vM K‡i †h g~ j¨ cvIqv hvq †m g~ j¨ n‡jv Òg~ mK‡hvM  ¨ g~ j¨Ó| ZvB, GB avivq Dwjø wLZ Ò g~ mK‡hvM¨ g~ j¨Ó Gi ¯’ ‡j Ò ïévqb‡hvM¨ g~ j¨Ó cÖwZ¯’ vcb Kiv Avek¨K|

cÖ ¯Í ve-21 aviv 32 G Dc-aviv (4) Gi ci bZz b Dc-aviv mw   bœ ‡  ek Kivi cÖ ¯Í ve

aviv 32 G Dc-aviv (4) Gi ci wb  ¤œ iƒc  Dc-aviv Dc-aviv mw   Kivi cÖ ¯Í ve KiwQ: bœ ‡ek  Kivi Ò(4K) †Kv‡bv c‡ Yï Yï DcKiY- Drcv` Drcv` mnM †NvlYvq mvwf©wms Ges hš¿ vsk

AšÍ f©  y ³ _vKv Ges cY¨wU mieiv‡ni mgq g~ mK Pvjvbc‡Î Iqv‡iw›Ui welq my ¯úóiƒ‡c D‡jøL _vKv mv‡c‡ÿ wbw`© ó †gqv‡` w   ebvg~ ‡j¨ mvwf© wms Kiv Ges hš¿ vsk cÖ wZ  ¯’ vcb/ms‡h vRb Ki  vi †ÿ‡Î f¨vU cÖ‡‡hvR¨ hvR¨ nB‡e bv|Ó cÖ¯ v  ‡ei Í c‡  ÿ hy w³: †Kv‡bv cY¨ wewµ Kivi mgq wbw`©ó †gqv‡ì Rb¨ mvwf© m Ges hš¿ vs‡ki Iqv‡iw›U cÖ`vb Kiv eZ© gvb weµq eë¯’vi GKwU ev¯Í e w`K| Gfv‡e hw` Iqv‡iw›  U cÖ `vb Kiv nq Zv  n‡j g~ j c‡Yï g~ j¨ †NvlYvq mvwf© wms Ges hš¿ vsk D‡jøL Kivi mgq Bmy ¨K… Z f¨vU Pvjv‡b Zv my ¯úófv‡e DD‡jø _vK‡Z n‡e| cY¨ wewµ  Kivi ‡jøL Ki‡Z n‡e| †Kv‡bv cY¨ wewµi ci webvg~ ‡j¨ mvwf© wms Kiv Ges hš¿ vsk cÖ wZ¯’ vcb/ms‡hvRb b v _vKvq gvV ch© v  ‡q †ek RwUjZvi m„ wó nq| Kivi wel‡q f¨vU AvB‡b †Kv‡bv weavb bv ZvB, mnRxKi‡Yi cÖ ‡qvR‡b aviv 32 G Dc-aviv (4) Gi ci D³  iƒc Dc-aviv (4K) Í Ki mwbœ ‡e  k Kivi cÖ¯ ve v n‡q‡Q|

cÖ¯ ve-22 Í 37 ‡K wejy ß ¯Í Ávi ve g‡a¨ AšÍ f©  y ³ Kivi cÖ ¯Í ve aviv 37 wejy ß K  ‡i ÒwMd& U aviv fvDPviÓÒA_©Kivi Ó Gi cÖms ‡K KiwQ|

34

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

cÖ ¯Í v‡ei c‡  ÿ hy w³: G ai‡bi Kvh© µg nqwb| Avgv‡ì A_© bxwZ‡Z GLbI †  Zgb Pvjy nqwb| wMd& U fvDPvi cÖ`vb Kivi mgq A‡bK †ÿ‡ÎB   eyey Sv hv‡e bv †h, wMd  & U fvDPvi w`‡q & fvDPvi Bmy ¨ f¨vU‡hvM¨ mieivn †bqv n‡e, bvwK f¨vUgy ³ mieivn †bqv n‡e| wMd  U Kivi mgq h  w` f¨vU †bqv nq, Zvn‡j mieivn †`  qv  i mgq Zv n« vm Kivi cÖ ‡qvRb nq hv wKQz Uv n‡jI RwU  jZv   „m  wó K‡i| wMd& U fvDPvi Bmy ¨ Kivi ci Zv †Kv‡bv Kvi‡Y evwZj KivI n‡Z cv‡i ev †dir †bqv n‡Z cv‡i| ZvB,  wMd& wMd& U fvDPvi‡K A‡_© i g‡Zv we‡ePbv KivB DËg| wMd& U fvDPvi Gi wecix‡Z   mieivn mieivn †`qvi mgq f¨vU cÖ `vb Kiv AwaKZi my weavRbK I hy w³hy ³| wMd&U fv DPvi A‡_© i g‡Zv eëüZ nq| ZvB, aviv 2 Gi `dv (5) G ÒA_© Ó Gi msÁvq wMd& U fvDPvi A  šÍ f©   y ³ Kiv hvq|

cÖ ¯Í ve-23 aviv 39(2) cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve

aviv 39 Gi Dc-aviv (2) wb¤   œ iƒ‡c cÖ wZ  ¯’vcb Kivi cÖ ¯Í ve KiwQ: Ò(2) cwi‡ekK ev cÖ w   Zwbwai wbKU g~ j¨Qvo cÖ `vb Kwiqv weµxZ wU‡K‡Ui †ÿ‡Î Dn  vi g~ j¨ nB‡e g~ j¨Qvo  mn g~ j¨Ó| cÖ ¯Í v‡ei c‡  ÿ hy w³: aviv 39(2) G jUvix, jvKx Wª BZ¨vwì BZ¨vwì †ÿ‡Î g~ j¨Qvo cÖ `vb K‡i

wewµ Ki‡j †Kvb& g~ ‡jï Ici f¨vU Av‡ivwcZ n‡e †m weavb ewY© Z n‡q‡Q| GLv‡b bv KwiqvÓ| cÖ K… Zc‡ÿ D³ Dc-aviv gg© v  _©_©  n‡ D‡jøL i‡q‡Q Ò g~ j¨Qvo wnmv‡e MYbv  bv n‡  jv, 38 G †Uwj‡hvMv‡h  vM `ª e¨ wewµi g~ j¨Qvomn g~ ‡jï Ici f¨vU Av‡ivwcZ n‡e| aviv  38 †ÿ‡Î g~ j¨Qvomn g~ j¨ n‡jv f¨vU‡hvM¨ g~ j¨ hv GKB ai‡bi cwiw¯’ wZ| ZvB, GB DcavivwU D³ iƒ‡c cÖ wZ¯’ vcb Kivi cÖ ¯Í ve Kiv n‡q‡Q|

cÖ ¯Í ve-24

aviv 43(3) †_‡K ÒAwbewÜZÓ kãwU wejy ß Kiv  i cÖ ¯Í ve aviv 43 Gi Dc-aviv (3) G ÒAwbewÜZÓ kãwU eënvi Kivi cÖ ‡qvRb †bB e‡j g‡b nq| KviY, cvIbv`vi wbewÜZ n‡Z cv‡i| †  hgb, e¨vsK wbewÜZ nq| GB avivi K‡imcwÛs wewa 24 G Ò AwbewÜZÓ kãwU eënvi Kivi d‡j GB weavb Kivi †h A_© Dc-aviv (3) G Zvi e¨vcKZv nvwi‡q   †M‡Q e‡j cÖ Zxqgvb nq| ZvB, aviv 43 Gi   Dc-aviv ÒAwbewÜZÓ kãwU wejy ß Kivi mycvwik cvwik KiwQ|

cÖ ¯Í ve-25

vc‡bi cÖ ¯Í ve   aviv 45 wb¤ cÖ ¯ÍvcÖ e wZ¯’ KiwQ:   œ iƒ‡c cÖ wZ  ¯’ vcb aviv Kivi45

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

35

Ò45| mie  iv‡ni   Dci cÖ ‡`q bxU Ki wbiƒcY I c  w   i‡kva c×wZ |―(1) †Kvb Ki †gqv‡` Ki`vZv KZ©  „ K cÖ ‡`  q bxU K‡ii cwigvY wbgœ ewY© Z c×wZ‡Z    biƒcY w   `vwLjc‡Îi gva¨‡g  w   Kwi‡Z nB‡e, h_v:Ñ (K) D³ Ki †gqv‡` cÖ `Ë mKj mieiv‡ni Dci cÖ ‡`q Drcv` Ki Ges m¤ú~ iK ïé †hvM Kwiqv; (L) D³ Ki †gqv‡  ` AwR© Z mKj DcKi‡Yi Dci cÖvc¨ †iq  vZ `dv (K) A  by mv‡i wbiƒwcZ †hvMdj nB‡Z we‡qvM Kwi qv; (M) D³ Ki †gqv‡` cwi‡k cwi‡kva‡hvM¨ va‡hvM¨ mKj e„ w×Kvix mgš^ q   `dv `dv (L) Aby mv‡i cÖvß w¯’ wZi mv‡_ †hvM Kwiqv; G Ges es (N) D³ Ki †gqv‡` cÖ vc¨ mKj n«vmKvix mgš^ q `dv (M) Aby mv‡i cÖ vß w   ¯’wZ nB‡Z we‡  qvM Kwiqv| (2) Dc-aviv (1) G Dwjø wLZ c×wZ‡Z wbiƒwcZ bxU Ki, D³ Ki †gqv‡ì `vwLj cÎ cÎ †ck Kwievi c~ ‡e©, wba©vwiZ c×wZ‡Z h_vh_ A_© ‣bwZK †Kv‡W miKvix †KvlvMv‡i Rgv cÖ `vb Kwi‡Z nB‡e|Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: aviv 45(1) Gi `dv (L), (M) Ges (N) ms‡kva‡bi cÖ‡qvRb i‡q‡Q e‡j g‡b nq| `dv (L)‡Z ejv n  ‡q‡Q †h, `dv (K) Gi Aaxb wbiƒwcZ Ki †hvMdj n‡Z we‡qvM   Ki‡Z Ki‡Z n‡e| wKš‘ `dv (M) Ges (N)‡Z wK‡mi mv‡_ †hv M K  i‡Z n‡e Ges we‡qvM Ki‡Z n‡e Zv D‡jøL Kiv nqwb| Zv D‡jøL Kiv bv n‡j elqwU w A¯úó † _ _ ‡K hvq| ZvQvov, `dv (L) Gi wØZxq jvB‡b ÒKi Ó kãwUi cÖ ‡qvRb †bB e‡j g‡b nq | GB avivq ewY© Z †hvM - we‡qvM we‡qvM   m¤úbœ m¤úbœ  Ki‡Z Ki‡Z n‡e `vwLjc‡Îi gva¨‡g Zv -45 †Kv_vI D‡jøL †bB| ZvB, mnR‡eva¨ Ges Av‡iv A_© en Kivi D‡Ï‡k¨ aviv -45 D³  iƒ‡c cÖ wZ¯’ vcb Kivi cÖ ¯Í ve Kiv n‡q‡Q|

cÖ ¯ ve-26 Í aviv 46(1) G ms‡kva‡bi cÖ ¯Í ve   aviv 46 Gi Dc-aviv (1) Gi Z… Zxq jvB‡ jvB‡bb e¨  eüZ Ò cwi‡kvwaZÓ kãwU wejy ß Kivi mycvwik cvwik KiwQ A_ev Òcw   myccvwik vwik i‡kvwaZÓ Gi ci Òev cwi‡kvwaZe¨Ó mwbœ ‡ek Kivi  my KiwQ|

cÖ ¯Í v‡ei c‡  ÿ hy w³: aviv 46 Gi Dc-aviv (1) G D‡jøL i‡q‡Q †h, cwi‡kvwaZ DcKiY Ki †iqvZ   ªM  nY Kw   i‡Z cvwi‡eb| GB weav‡bi d‡j gvV ch© v‡q A‡bK RwUjZvi m„ wó n‡q‡Q|  DcKi‡Yi DcKi‡Yi g~ j¨ Ges Zvi Ici cÖ ‡hvR¨ f¨vU   cwi  ‡kva Kivi mv‡_ †iqvZ †bqv‡K   m¤ú  wK© Z Kiv †gv‡UI ev  ¯Í em¤§Z bq | g~j¨ cwi‡kva   Kiv nq †µZv - we‡µZvi we‡µZvi g‡a¨ A  vjvc-A  v‡jvP  bv Ges eëmvqxK m¤ú‡K© i wfwË‡Z| eëmvqxK   †jb - ‡`b ‡`b A‡bK †ÿ‡ÎB bM‡` nq bv, Zv evwK‡Z nq| wKš‘ †iqvZ †bqvi mgqmxgv

36

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

n‡jv cieZx©  Pvi Ki †  gqv`| ZvB, Pvi Ki †gqv‡ì g‡a¨ †iqvZ wb‡q wb‡Z n‡e| mieivnKvix‡  K AvDUcy U f¨vU cwi‡kva Ki‡Z n‡e|  ZvB ZvB GLv‡b   Ly e †  ewk Awbq‡  gi my ‡hvM †bB| nq‡Zv mgq GKUz Kg - ‡ewk ‡ewk ìKvi n‡Z cv‡i| GB ¯^ vaxbZvUz Kz mieivnKvixi _vK‡Z n‡e| Zv bv n‡j A_© ‣bwZK Kvh© µg e¨vnZ n‡e| 1991 m‡bi f¨vU A  vB‡bi AvIZvq Ggb weavb wQj bv| ZvQvov, †h g~ j Bs‡iwR Lmovi Ici wfwË K‡i bZz b f¨vU AvBb cÖYYqb qb Kiv n‡q‡Q †  m Lmov  ‡ZI G gb weavb wQj bv| D³ Lmovi cÖ ‡qvRbxq Ask wb‡gœ  D×… D×… Z Kijvg: "Credit for input tax. — —   (1) Except as provided otherwise, a registered person is entitled to an input tax credit for the VAT imposed on a taxable supply or import if, and to the extent that, (a) the supply was made to, or the im import port was made by, the person (i) in the course of the person’s person’s economic activity; and and (ii) for the purpose of taxable supplies made, or to be ma made de by, the person; and and

(b) the person paid, paid, or is liable to pay, the consideration consideration for the supply."

GLv‡b h_v_© B ejv n‡q‡Q "the person paid, or is liable to pay" | ZvB, aviv 46 Gi Dc-aviv (1) Gi Z… Zxq jvB‡b eëüZ Òcwi‡kvw  aZÓ kãwU wejy ß Kivi mycvwik cvwik KiwQ A_ev Òcwi‡kvwaZÓ Gi ci Òev cwi‡kvwaZe¨Ó mwbœ ‡ek Kivi   mycvwik cvwik KiwQ| A_© vr "paid, or is liable to pay"|

cÖ ¯Í ve-27 aviv 46(3) G ms‡kva‡bi cÖ ¯Í ve   aviv 46 Gi Dc-aviv (3) Gi `dv (M)- ‡Z ‡Z Òmgw   š^ Z Ki Pvjvbc  Î GesÓ kãmg~ n wejy ß Kivi mycvwik cvwik KiwQ; KviY , eZ©gv‡b Avi D³iæc PvjvbcÎ Pvjvbc Î †bB| eZ© gv‡b D³ Ò Dr‡m Ki KZ© b mb`c  Î [g~ mK-6.6]Ó| `wjjwUi wk‡ivbvg n‡jv  Ò

cÖ ¯Íve-28 aviv 46(3)(O) G ms‡kva‡bi cÖ ¯Í ve   aviv 46 Gi Dc-aviv (3) Gi `dv (O)- ‡Z ‡Z ÒM¨vm, cvwb, we`y¨r I †Uwj‡dvb   †mevi IciÓ kãmg~ n Gi ¯’ ‡j ÒM¨vm, cvwb, we`y¨r, †Uwj‡dvb , e¨vswKs, wmGÛGd, †  d« BU ÒM¨vm, vW©KiwQ| vi, wegv, wkwcs G‡R›U I e›ì KZ©  „cc d‡ivq   ÿ †mevi Ici Ó cÖ wZ  ¯’ vcb Kivi mycvwik cvwik

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

37

cÖ¯ ve-29 Í aviv 47 cÖwZ¯’ vc‡bi cÖ ¯Í ve   aviv 47 wb  ¤œ iƒ‡c cÖwZ  ¯’ vc‡bi cÖ ¯Í ve KiwQ: cÖ

Ò47| AvswkK DcKiY Ki †iqvZ |―(1) †h  B †ÿ‡Î   †Kv‡bv   wbewÜZ e¨w³ Av`k©  nv‡ii nv‡ii mieivn, k~ b¨ nv‡ii mieivn, n« vmK… Z nv‡ii mieivn, wba© vwiZ cwigvY f¨vUwewkó mieivn Ges Ae¨vnwZcÖ vß mieiv‡ni g‡a¨ GKvwaK mieivn cÖ `vb K‡i ; †mB †ÿ‡Î DcKiY Ki †iqvZ msµvšÍ welq wb‡¤œ i   Dc-avivmg~ n Aby hvqx eëw¯’ Z nB‡  e| (2) †Kv‡bv Ki -†gqv‡`   †Kv‡bv wbewÜZ e¨w³i   †iqvZ‡hvM¨   mieiv‡ni cwigvY, vZ wbY© q Kwiqv †mB †iqvZ‡hvM¨ bq Ggb mieiv‡ni cwigvY Ges G B `y B Gi AbyccvZ Ki- ‡gqv‡ì cvZ Aby hvqx ‡gqv‡ì †gvU †iqvZ‡hvM¨   DcKiY K‡i  i cwigvY nB‡Z   D³ AbycvZ †iqvZ Mª nY Kwi‡Z nB‡e| (3) A_©-eQ - eQ -aviv (2) Aby hvqx weMZ 12 gv‡mi wnmve ‡ii   †  kl Ki- ‡gqv‡` ‡gqv‡` Dc -aviv B‡Zvc~ ‡e©  wbYx© GK‡Î Kwiqv cÖnB‡e| vß wnmv‡ei mv‡_  B‡Zvc~ wbYx©Z 12 gv‡mi wnmv‡ei cÖ ‡qvRbxq mgš^ q m¤úbœ mvab   Kwiqv Kwi‡Z (4) Dc-aviv (2) Gi D‡Ïk¨c~iYK‡í, Av`k©  nv‡ii mieivn Ges k~ b¨ nv‡ii mieivn †iqvZ‡hvM¨   mieiv‡ni mieiv‡ni   g‡a¨ g‡a¨ AšÍ f©  y ³ nB‡e; n« vmK… Z nv‡ nv‡ii ii mieivn, wba© vwiZ cwigvY f¨vUwewkó mieivn G es Ae¨vnwZcÖ vß mieivn †iqvZ‡hvM¨   bq Ggb mieiv‡ni g‡a¨ AšÍ f©  y ³ nB‡e|Ó cÖ ¯Í v‡ei c‡  ÿ hy w³:  g~g~ j¨ ms‡hvRb Ki I m¤ú~ iK ïé AvBb, 2012 Gi aviv 47 G AvswkK DcKiY Ki †iqvZ wel‡q weavb ewY© Z n‡ n‡q‡Q| q‡Q| Z‡ Z‡e, e, GB avivq welqwU ¯úó n‡q‡Q e‡j g‡b nq bv| AvswkK DcKiY Ki †iqvZ ej‡Z Kx ey Svq, †gvU   †iqv‡  Zi KZUz Kz AvswkK bxwZgvjvi wfwË‡Z AvswkK Ki †iqv‡Zi cwigvY †iqvZ wba© viY †bqv Ki‡Zhv‡e, n‡e,†Kvb& Kx c×wZ‡Z AvswkK DcKiY Ki DcKiY †iqvZ wb‡Z

n‡e BZ¨vw` welq Av‡iv ¯úó nIqvi cÖ ‡qvRb i‡q‡Q| AvswkK †iqv‡Zi cwiw¯’wZ K  g©KvÐ cwiPvjbv Ki‡Z n‡jv, aiæb GKRb wbewÜZ e¨w³ bvbv ai‡  bi A_© ‣bwZK cv‡ib| aiæb, wZwb 1wU cY¨ wewµ K‡ib hvi Ici 15% f¨vU cÖ‡hvR¨ i‡q‡Q| Avi GKwU cY¨ wewµ K‡ib hvi Ici 5% f¨vU cÖ ‡hvR¨ i‡q‡Q| Avi GKwU cY¨ ewµ w   K‡ib hvi Ici f¨vU   cÖ ‡hvR¨   †bB| †Kv‡bv GKwU DcKiY GB GKvwaK c‡Y¨ eënvi K  iv n‡q‡Q hvi cwigvY   nq‡Zv   wbiƒ cY cY Kiv m¤¢ e n‡e wKš‘ wKQz  †mev †mev GB GKvwaK   c‡Y¨ eënvi Kiv n‡q‡Q hvi cwigvY wbY© q Kiv `~ iƒn| A_© vr DcKiY me c‡Y¨ eënvi Kiv n‡q‡Q| wKš‘ wZwb †iqvZ cv‡eb   ïay ïay gvÎ 15% f¨vU‡hvM¨ †h cY¨ wewµ K‡i‡Qb †m c‡Y¨ †h DcKiY eënvi Kiv n‡q‡Q †m DcKi‡Yi Ici †h f¨  vU cwi  ‡kva Ki  v n‡q‡Q †mUz Kz| Gi cwigvY wbY©q Kiv‡K ejv nq AvswkK DcKiY Ki †iqvZ| GB cwigvY mwVKfv‡e wbY© q Kiv cÖ vq Am¤¢e| ZvB, wewfbœ  c×wZ‡Z, c×wZ‡Z, †Kv‡bv

38

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

†Kv‡bv f¨vU eë¯’ vq m~ Î cÖ ‡qvM K‡i GB cwigvY wbY© q Kiv nq| †hme f¨vU eë¯’ vq ÷¨vÛvW© nvi nvi Qvov Ab¨ †Kv‡bv nvi †bB Ges Ae¨  vnwZ Kg †mme f¨vU eë¯’ vq D³ AvswkK DcKiY Ki †iqvZ  Mª Mª nY Kiv mnR I m¤¢ e | †h g~ j Bs‡iwRi m~ Î cÖ ‡qvM   K‡i K‡i  AvswkK wfwË‡Z GB avivwU MVb Kiv n‡q‡Q Zv n‡jv ÷¨vÛvW©  f¨vU eë¯’ vi cwi‡cÖwÿZ| Avgv‡ì   †`‡ki   f¨vU eë¯’ vq A‡bK¸‡jv n« vmK… Z nvi i‡q‡Q, Ae¨vnwZ A‡bK, ZvQvov Avgv‡`  i wnmve eë  ¯’ vI Ly e ¯^”Q bq †h f¨vU‡hvM¨ Ges f¨vUgy ³ mieivn mwVKfv‡e `ª æZ c„__KK Kiv hv‡e; Gme Kvi‡Y Avgv‡ì f¨vU eë¯’ vq DDc‡i c‡i ewY© Z m~ Î bq| bZ cÖ ‡qvM Kiv mnR  bq|   z b f¨vU AvBb ev¯Í evqb n‡jI Avgv‡ì   Rvbvg‡Z Rvbvg‡Z gvV ch© v‡q GLbI D³ m~ Î cÖ‡qvM K‡i AvswkK DcKiY Ki †iqvZ †  bqvi cÖ Pjb nqwb| mvaviYZ eZ©ggv‡b v‡b gvV ch© v‡q hviv AvswkK DcKiY Ki †iqvZ †bb, Zviv †Kv‡bv gv‡m gv‡m 15% Ges f¨vUgy ³ mieivn †gvU mieiv‡ni KZ kZvsk Zv wnmve K‡i †iqvZ‡hvM¨ cwigv‡Yi ZZ kZvsk †iqvZ wb‡q †bb| RwUjZvi Kvi‡Y A‡b‡K AvswkK DcKiY Ki †iqvZ †bb bv ev wb‡Z cv‡i  b bv| hv‡nv  K, G ch© v‡q Av  giv 1991 m‡bi f¨vU AvB‡bi AvIZvq AvswkK DcKiY Ki †iqv‡Zi c×wZ wK wQj Zv Av‡jvPbv Ki‡ev Ges me‡k‡l welqwU mnR I ev¯Í evqb‡hvM¨ Kivi R‡b¨ wKQz  mymycvwik cvwik  †ck Ki‡ev| g~ j¨ ms‡hvRb Ki AvBb, 1991 Gi AvIZvq   AvswkK DcKiY Ki †iqvZ  †  bqvi c×wZ g~ j¨ ms‡hvRb Ki AvBb, 1991 Gi AvIZvq AvswkK   DcKiY Ki †iqvZ   †  bqvi weavb wQj| Zv n‡jv, hw` †Kv‡bv wbewÜZ e¨w³ GKB cÖ v½b n‡Z f¨vUhy ³ Ges f¨vUg   y ³ Dfq ai‡bi cY¨ mieivn Ki‡Zb, Zvn‡j wZwb f¨vUhy ³ c‡Y¨ eëüZ DcKi‡Yi Ici †iqvZ   †c‡Zb wKš‘ f¨vUgy ³ c‡Y¨ eëüZ DcKi‡Y  i Ici †  iqvZ †c‡Zb bv| Z‡e, GKB cÖ v½‡b `yÕai‡bi   c‡Y¨ KZUz Kz K‡i DcKiY eënvi Kiv n‡q‡Q Zvi wnmve BZ¨vw` Avjv`vfv Avjv`vfv‡e ‡e ivLv m¤¢ e nq bv| ZvB, Giƒc‡ÿ‡Î GKwU c×wZ Aej¤^ b Kiv n‡Zv| Zv n‡jv, wb wbewÜZ ewÜZ e¨w³ DcKiY wbewÜZ cÖ v½‡b Avbvi ci me DcKi‡Yi  Ici †iqvZ wb‡q wb‡  Zb| Gici wZwb Drcv`b Ki‡Zb| Drcv`b K‡i weµx Ki‡Zb| weµx Kivi mgq wZwb f¨vUhy ³ c‡Yï Ici f¨vU cwi‡kva Ki‡Zb, Avi f¨vUgy³ c‡Yï Ici f¨vU cwi‡kva Ki‡Zb bv| f¨vUhy ³ cY¨ weµx K‡i †h‡n †h‡nZz Zz f¨vU cwi‡kva Ki‡Zb, †m‡nZz  IB IB c‡Yï Ici c~ ‡e© DcKiY Ki †iqvZ †bqv •ea f¨vUgy ³ c‡Yï wewµi Ici wZwb f¨vU cwi‡kva Ki‡  Zb bv| ZvB, IB n‡Zv|  wKš‘ wKš‘  f¨vUgy c‡Yï Ici wZwb DcKiY Ki †iqvZ cv‡eb bv| wKš‘ wZwb cÖ__‡g ‡g hLb DcKiY wbewÜZ cÖ v½‡b cÖ‡ek Kwi‡q‡Qb ZLb me DcKi‡Yi Ici †iqvZ wb‡q‡Qb| ZvB, weµx Kiv f¨vUgy ³ c‡Yï Ici AvbyccvwZK vwZK nv‡i hZUz Kz  DcKiY DcKiY e  ënvi Kiv n  ‡q‡Q, ZZUz Kz  DcKi‡Yi DcKi‡Yi Ici †h cwigvY †iqvZ   c~ ‡e©  †bqv †bqv n‡q‡Q Zv wbw`© ó cc×wZ‡Z ×wZ‡Z KZ© b Ki‡Z n‡Zv| D‡jøLL¨,¨, `y wU c‡Yï DcKiY - Drcv` Drcv` m¤úK© ev mnM †  NvlYv (g~ j¨ †NvlYv) `vwLj Ki‡Z n‡Zv| †NvlYv Aby mv‡i weµq Kiv f¨vUgy ³ c‡Yï Dci

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

39

KZUvKv c~ ‡e© †iqvZ †iqvZ †bqv n‡q‡Q Zv wbY  q © K‡  i KZ© b Kiv n‡Zv| Gfv‡e KZ© b Ki‡Z Ki‡Z me‡k‡l ù vov‡Zv GB †h, ïay gvÎ f¨vUhy ³ c‡Y¨ eëüZ DcKi‡Yi Ici wZwb †iqvZ wb‡q‡Qb; Avi f¨vUgy ³ c‡Yï   DcKi‡Yi Ici wZwb †iqvZ   †  bbwb| Z‡e, †mevi   †ÿ‡Î Gfv‡e †iqvZ wb‡Z RwUjZv wQj| KviY, †mevi †ÿ‡Î g~ j¨ †NvlYv wQj bv| ZvQvov, ÷  ¨vÛvW© nv‡ii mieivn Ges nªvmK… Z nv‡ii mieivn GKmv‡_ cÖ `vb Ki‡j Gfv‡e †iqvZ wb‡Z RwUjZv wQj| ZvB, 1991 m‡bi f¨vU AvB‡bi AvIZvq AvswkK D cKiY cKiY Ki †iqvZ †bqv e¨vcKfv‡e cÖ PwjZ wQj bv| 1991 m‡bi f¨vU wewai wewa 19(3) G AvswkK DcKiY Ki †iqvZ †bqvi   †h c×  wZ wQj Zv mnR‡eva¨ wQj KviY, Zv wQj eY© bv AvKv‡i| hwÌ †m c×wZ‡Z cÖ_‡gB me †iqvZ w`‡q †`qv n‡Zv hv ivR‡¯^ i Rb¨ †d« Ûjx wQj bv| cieZx© ‡Z cÖ wZ gv‡m †h †iqvZ cÖ vc¨ bq Zv KZ© b Kiv n‡Zv hv   †iqvZ Mª nYKvix‡ì Rb¨ my weavRbK wQj| bZz b f¨vU A  vB‡b AvswkK DcKiY Ki †iqvZ †bq  vi Rb¨ m~ ‡Îi gva¨‡g ewY© Z c×wZi me© ‡kl djvdj ejv hvq GKB| Z‡e, G c×wZ‡Z cÖ__‡gB ‡gB me †iqvZ w`‡q †`qv nq bv; eis wewµ Kivi ci †iqvZ   †  `qv nq| ZvQvov, eZ© gvb c×wZ‡Z eQi †k‡l GK eQ‡ii wnmve K‡i cÖ‡qvRbxq mgš^ q Ki‡Z n‡e; Avi Av‡Mi c×w c×wZ‡Z Z‡Z avivevwnKfv‡e Z  v Pj‡Z  _vK‡  Zv | eZ© gvb eë¯’v ivR‡¯^ i Rb¨ my weavRbK| ‡K wfwË a‡i bZz b f¨vU AvBb cÖ ¯‘ Z Kiv n‡qwQj   †m fvm© v‡b †  h g~ j Bs‡iwR   fvm© vb AvswkK DcKiY Ki †iqvZ mswkø ó aviv †Kgb wQj Zv Rvbv cÖ vmw½K| D³ aviv wb‡gœ mwbœ ‡ek Kiv n‡jv| Partial input tax credit. — —

Credit must reflect expenditure incurred (1) Where a registered person pays or is liable to pay only part of the consideration for a taxable supply, any input tax credit to which the person is entitled shall be calculated only by reference to the amount the person pays or is liable to pay.

I nputs not not used wholly for f or tax taxable able supp supplilie es (2) A registered person who, in a tax period, is entitled to an input tax credit for an import or acquisition but is not entitled to the full input tax credit, shall determine its entitlement to input tax credits for all such imports or acquisitions under subsection (3). (3) For each tax period, the sum of the input tax credits allowed for the imports or acquisitions to which this section relates is calculated according to the following formula T I X A where I is the total amount of input tax incurred on imports or acquisitions to which this subsection relates and for which a credit is sought in the tax period;

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evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   T is the value of all the taxable supplies made by the registered person during the tax period; and A is the value of all the supplies made by the registered person during the tax period; (4) In applying subsection (3), including as specified in subsection (5),  (a) supplies made made through an economic activity activity carried on at a fixed

place outside Bangladesh shall not be included in A or T in the formula unless, under Chapter 6, those supplies are made in Bangladesh; and (b) the fraction T/A shall be rounded as follows (i) if it is m more ore than 0.90, by rounding up to one; (ii) if it is less than 0.10, by rounding down to zero; E xample: X is a company that supplies both taxable and exempt supplies. In May, X’s total revenue revenue from supplies made in that month is taka 16.5 lakhs, including VAT. Of this, taka 5 lakhs is consideration for exempt supplies, and so includes no VAT. The remaining taka 11.5 lakhs is the total consideration for taxable supplies, and so includes taka 1.5 lakhs for VAT imposed on the supplies. The value of these supplies is thus taka (11.5 – (11.5 –  1.5) 1.5) = 10 lakhs. X makes no supplies that are neither taxable nor exempt. During May, X also paid taka 9.2 lakhs, including VAT, on taxable acquisitions. Its input tax from acquisitions was thus the tax fraction of 9.2 lakhs, or taka 1.2. In addition, X paid taka 15,000 lakhs VAT on taxable imports of goods. X’s total input ta x for May is thus taka 1.35 1.35 lakhs. X is able to identify that some of the imports and acquisitions relate solely to making taxable supplies. The input tax on these, which is fully creditable, is 85,000 lakhs. None of the imports or acquisitions relates solely to making exempt supplies. Thus, X must apportion the remaining taka 50,000 lakhs input tax because it relates both the taxable and the exempt X makes. The amount that X canto apportion, using the formula above,supplies is   (15 - 5) 50,000 X 15 = 50,000 X

0.67

= 33,334 (5) The input tax credits allowed to a person under subsection (3) for a tax period shall be provisional, and at the end of each calendar year, an annual adjustment shall be made, which shall be calculated as follows: (a) add up all the amounts allowed as input tax credits under subsection (3) in each of the twelve tax periods occurring during that calendar year;

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

41

(b) apply the formula in subsection (3) as if references in tthe he definitions defi nitions of “I”, “A”, and “E” to “the tax period” were a reference to the relevant calendar year; (c) work out the amount of the adjustment by subtracting subtracting the am amount ount worked out under paragraph (b) from the amount worked out under u nder paragraph (a); (d) if the adjustment so calculated is a positive am amount, ount, an in increasing creasing adjustment equal to that amount must be made in the taxable person’s VAT return for the third tax period in the following calendar year, or such earlier tax period as the Board prescribes; p rescribes; (e) if the adjustment adjustment so calculated calculated is a negative amount, the person is allowed a decreasing adjustment for that amount in the VAT return for the third tax period in the following calendar year, or such earlier tax period as the Commissioner reasonably allows. (6) Where a registered person supplies financial services that are partly taxable and partly exempt because the consideration for the services is partly an explicit fee and partly an implicit profit made on the spread between transactions with different persons, the amount to be included in both T and A in the formula in paragraph (3) must be such as to give a true and accurate reflection of the extent to which the person’s inputs are used to make taxable supplies. supplies. (7) The Board may prescribe methods for suppliers of financial services to calculate what proportion of their input tax is reasonably attributable to the making of taxable supplies, and such prescribed methods shall prevail over the method in this section."

Dc‡i mwbœ‡ewkZ g~ j Bs‡iwR fvm© v‡bi avivi Dc-aviv (6) I (7) G financial services   AšÍ AšÍ  yf ³ © i‡q‡Q| ZvB, D³ fvm© v‡b financial services Gi msÁv †`qv wQj| aviv 47(4)(N) Ges wewa 26(3) I 26(4) G ÒAvw_© K wKš‘  Avgv‡ì Avgv‡ì eZ© gvb AvB‡bi  aviv †mevÓ ewY© Z ev wb‡`© wkZ n‡jI Avw_© K †mevi †Kv‡bv msÁv †`qv nqwb| Z‡e , GmAviI Øviv msÁvwqZ Òe¨vswKs I bb-e¨vswKsÓ †mev financial services †mevi KvQvKvwQ| D³ fvm© fvm© vb Aby mv‡i financial services Gi msÁv wb  gœiƒc: “financial services” means (a) the granting, negotiating, negotiating, and dealing w with ith loans, credit, credit guarantees, and security for money, including management of loans, credit, or credit guarantees by the grantor; (b) transactions concerning money, deposit and current accounts, payments, transfers, debts, cheques, or negotiable instruments, other than debt collection and factoring; (c) transactions relating relating to financial derivatives, forward cont contracts, racts, options to acquire financial instruments, and similar arrangements; arra ngements; (d) transactions relating to shares, stocks, bonds, and other securit securities, ies, but not including custody services; (e) the grant or transfer transfer of ownership of an interest in a scheme whereby provision is made for the payment or granting of benefits

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evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   by a benefit fund, provident fund, pension fund, retirement annuity fund or preservation fund, but does not include a ssupply upply of the services of arranging for or facilitating any of the above services;” ser vices;”

Dc‡ii Av‡jvPbvi mvigg© ù vovq †h, eZ© gvb AvB‡bi AvswkK DcKiY Ki †iqvZ i‡q‡Q|Ae¨vnwZ G weavbwU Dbœ Z f¨vU v v†_‡K †hLv‡b nvi †  bBAmsMwZ ev K  g Av‡Q, n«†bqvi vmK… Z c×wZ‡Z Kg Av‡Q, wnmveeë¯’ eë¯’ ¯^ ”Q;†bqv †m eë¯’ vq Giƒc weavb Kvh© Ki Kiv m¤¢ e | Z‡e , Avgv‡ì f¨vU eë¯’ vq Giƒc weavb Kvh© Ki Kiv tLRbK n  ‡jI mZ¨ †h, bZz b f¨vU AvBb Kvh© Ki `~ iƒn n‡e | `ytLRbK n‡jI aviv 47 G ewY© Z AvswkK DcKiY K  i †iqvZ †bqvi G weavb Avgv‡ì   Rvbvg  ‡Z   gvV ch© v‡q Kvh© Ki Rvbvg  ‡Z, gvV ch© v‡q nqwb| Avgv‡ì  Rvbvg GLb  †hfv‡e AvswkK DcKiY Ki †iqvZ †bqv n‡”Q Zv c~ ‡e© i c×wZ Ges eZ© gvb c×wZi gvSvgvwS| Zv n‡jv, †h‡nZz eZ©gv‡b Av‡Mi g‡Zv PjwZ wnmve †iwR÷vi †bB; ZvB, me †iqvZ cÖ__‡g ‡g wb‡q †b  qv nq bv| nq aviv 47 mieivn †`qvi c‡  i Avswk  K DcKiY Ki †iqvZ †bqv nq| Z‡e, Zv †bqv †b qv  nq G ewY© Z m~ Î cÖ ‡qvM K‡i bq| †Kv‡bv gv‡mi †gvU DcKiY Ki †iqv‡Zi cwigvY wnmve Kiv nq, †gvU f¨vU‡hvM¨ mieiv‡ni cwigvY wnmve Kiv nq Ges †gvU f¨vUgy ³   y ³ mie  iv‡ni  Aby AbyccvZ vZ wnmve mieiv‡ni cwigvY wnmve Kiv nq| f¨vU‡hvM¨ Ges f¨vUg Kiv nq| Zvici †m AbyccvZ vZ Aby mv‡i, †m gv‡mi †gvU  †iqv‡Zi cwigvY n‡Z AvswkK †iqvZ wb‡q †bqv nq| G eë¯’ vI mevB Aej¤^ b Ki‡Z cv‡ib bv| hv‡ì av aviYv iYv fv‡jv Ges Awdmvi‡K ey wS‡q wb‡Z cv‡ib, c v‡ib, Zviv wb‡Z‡Qb; Avi hviv †miKg bb,  Zviv Zviv wb‡Z cvi‡Qb b  v| Gfv‡e GKUv gvbm¤§Z f¨vU eë  ¯’ v ¯’vcb Ki  v hv  ‡e bv| ZvB, AvswkK DcKiY Ki †iqvZ †bqv eZ© gv‡b gvV ch© v‡q e¨vcKfv‡e cÖ PwjZ †bB| wKš‘  GKUv GKUv gvbm¤§Z f¨vU eë¯’ v wbg© v‡Yi c~ e© kZ© n‡jv, hvi hZUz Ky †iqvZ cÖ vc¨ nq Zv Zv‡K n‡jv, b¨vqm½Z cwigvY ivR¯^ w`‡q w`‡Z n‡e| ivR¯^ Avni‡Yi •bwZKZv (ethics)  n‡jv, A  v`vq Ki‡Z v  r miKv  ‡ii h  v cÖw`‡q vc¨ Zv AvniYAvB‡bi Ki‡Z n‡e n‡aviv e Ge Ki`vZvi hv cÖn‡e| vc¨ ZvA_©mwVKfv‡e Zv‡K w`‡Z w` ‡ZmwVK n‡ n‡e| e|cwigvY G †cÖ wÿ‡Z 47s D³  iƒ‡c cÖ wZ¯’ vcb Kivi cÖ ¯Í ve Kiv n‡q‡Q| Dc‡iv³fv‡e aviv 47 cÖ wZ¯’vcb Kiv n‡j †Kv‡bv wba© viY Kivi cÖ ‡qvRb n‡e bv; ZvB, wewa 26 wejy ß Ki‡Z n‡e| ZvQvov, wewa 27 Gi   Dc-wewa (3) Ges (5) ms‡kvab Kivi cÖ ‡qvRb n‡e| Avkv Kwi, GB weavb Aby mv‡i AvswkK DcKiY Ki †iqvZ †bqvi c×wZ mnR n‡e| ïay gvÎ 15% nv‡ii mieivn Ges 0% nv‡ii mieiv‡ni wecix‡Z †iqvZ †bqv n‡e; Ab¨vb¨ mieiv‡ni wec  ix‡Z   †  iqvZ †bqv n‡e bv| Avgv‡ì   mycvwik cvwik n‡jv, GB c×wZ AšÍ Zc‡ÿ 1 eQi cixÿvg~jKfv‡e jKfv‡e Kvh©Ki Kiv hvq| Avkv Kwi

, GBKgc×wZ‡Z DËg djvdj cvIqv hv‡e| Drcv` K‡iicvi‡e Zz jbvq   mn‡R   Aej¤^ b| †iqv‡Zi cwigvY A‡bK n‡e| mK‡j GB c×wZ mn‡R Aej¤^ b Ki‡Z ey Sv Ges cwic  vjb Kiv mnR n‡e; Zv B, eëmv-evÜe I ivR¯^- evÜe evÜe n‡e|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

43

cÖ ¯Í ve-30 aviv 48 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Íve aviv 48 wb  ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve KiwQ: ― wbewÜZ e¨w³ wba© vwiZ cwigvY, kZ© , mgqmxgv I c×wZ‡Z wbgœ ewY©Z Ò48| mgš^ q| †ÿ‡Î   e„e„ w×Kvix   mgš^ mgš^ q ― e„ w×Kvix mgš^ q; (K) Dr‡m   KZ© KZ© bK… Z g~ j¨ ms‡hvRb Ki KZ© bKvixi †ÿ‡Î  e„ (L) cÖ wZ gv‡m Mª nYK… Z AvswkK DcKiY Ki †iqv‡Zi   wecix‡Z   evrmwiK cy btwnmve cÖYYq‡bi q‡bi d‡j cÖ ‡hvR¨ e„ w×Kvix  mgš^ mgš^ q; (M) e¨vswKs eë¯’ vi gva¨‡g g~ j¨ cwi‡kva bv Kwievi Kvi‡Y e„ w×Kvix mgš^ q; (N) e¨w³MZ D‡Ï‡k¨ eëüZ mieiv‡ni   †ÿ‡Î eëüZ DcKi‡Yi wecix‡Z M„ nxZ †iqvZ e„ w×Kvix mgš^ q; (O) wbewÜZ nIqv  i ci DcKiY Ki I Ab¨vb¨ K‡ii e„ w×Kvix mgš^ q; (P) wbeÜb evwZj Kivi Kvi‡Y e„ w×Kvix mgš^ q; (Q) c~ e© eZx© Ki Ki-†gqv‡` Kg  cwi‡kvwaZ Ki e„ w×Kvix mgš^qq;; (R) Kinvi n« vm cvIqvB mieivnKvix KZ©  „ K n« vmKvix mgš^ q MÖ n‡Yi Kvi‡Y mieivnMÖxZvi Zvi e„ w×Kvix mgš^ q ; (S) Kinvi e„ w× cvIqvi  †ÿ‡Î mieivnKvixi e„ w×Kvix mgš^ q ; (T) my `, Rwigvbv, A_© `Ð, wd BZ¨vw` cw   i‡kva msµvšÍ  e„e„ w×Kvix mgš^ q; (U ) mieivn evwZj Kivi Kvi‡Y mieivn MÖ nxZvi e„ w×Kvix mgš^q; (V ) mieiv‡ni cY n« vm cvIqvi Kvi‡Y Kvi‡Y mieivn MÖ nxZvi e„ w×Kvix mgš^q; (W ) mieiv‡ni cY e„ w× cvIqvi Kvi‡Y mieiv mieivnKvixi nKvixi e„ w×Kvix mgš^ q;

(X) Kvi‡Y mieivnwU m¤ú~MÖYY© nxZvi © ev Askwe‡kl mieivnKvixi wbKU †diZ cÖ `v‡bi mieivn e„ w×Kvix mgš^ q; (Y) mieiv‡ni cÖ K… wZ cwieZ© ‡bi Kvi‡Y mieivnwU Ae¨vnwZcÖ vß ev k~ b¨nvi

wewkó mieiv‡n cwiYZ nIqvB mieivn mieivn MÖ nxZvi e„ w×Kvix mgš^ q; (Z) c~ e© eZ©   x Ki †gqv‡` Kg cwi‡kvwaZ Ki  e„ e„ w×Kvix mgš^ q ; (_) mieivn MÖ nxZv mgy `q ev AvswkK cY cwi‡kva bv Kwievi Kvi‡Y wbw`© ó †gqv`v‡šÍ  mieivnKvix mieivnKvix KZ©  „ K wnmve ewn‡Z Acwi‡kvwaZ A‡_© i cwigvY Ae‡jvcb Kwievi d‡j mieivn MªMªnxZvi e„ w×Kvix mgš^ q; (`) Avcxj `v‡qi Kwievi Rb¨ aviv 121(2), 122(2) I 124(4) Gi Aaxb cwi‡kvwaZe¨ K‡ii e„ w×Kvix mgš^ q; (a) cy btexgvi wecix‡Z exgvKvix KZ©   „ K A_© cÖ vwßi †cÖw ÿ    ‡Z e„ w×Kvix mgš^ q;

44

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   (b)  exgv MÖ nxZv KZ©   „ K A_©  cÖcÖ vwßi †cÖ w   ÿ ‡Z e„ w×Kvix mgš^ q; (c) my ¯úófv‡e †evaMg¨ nq †h, wbewÜZ e¨w³i wbKU miKv‡ii †Kvb cvIbvi m„ wó nBqv‡Q, Ggb †Kvb Kvi‡Y e„ w×Kvix mgš^ q; (d) wba  ©vwiZ Ab¨ †Kv‡bv e„ w×Kvix mgš^ q; Ges

wb¤œ ewY© Z †ÿ‡Î n«vmKvix mmgš^ gš^q― (K) AvMvg Ki wnmv‡e cwi‡kvwaZ A‡_© A‡_© i n« vmKvix mgš^ q; (L) †Uwj‡hvMv‡hvM cY¨ ev †mev mieivnKvix KZ© K „ †µZvi c‡ÿ¨ Ab¨ †Kvb e¨w³‡K cÖ `Ë A‡_© i wecix‡Z M„ nxZ n« vmKvix mgš^ q; (M) Dr‡m KwZ© Z K‡ii wecix‡Z mieivnKvix KZ KZ©  „ K© n«vmKvix mgš^ q; (N) cÖ wZ gv‡m MªnYK… Z AvswkK DcKiY Ki †iqv‡Zi   wecix‡Z   evrmwiK cy btwnmve cÖYYq‡bi q‡bi d‡j cÖ ‡hvR¨ n«vm  Kvix mgš^ q; (O) wbewÜZ nIqvi ci DcKiY Ki I Uvb©Ifvi I fvi Ki n« vmKvix mgš^ q ; (P) cy btweµ‡qi Rb¨ µqK… Z †m‡KÛ -n¨vÛ -n¨vÛ c‡Yï †ÿ‡Î üvmKvix mgš^q ; (Q) ÿwZc~ iY cÖ `Ë A‡_© i wecix‡Z exgvKvixi   n«n« vmKvix mgš^ q; (R) KZ© jUvix, jvKxviWª,eve` i¨v‡dj Wª  ev evA_©Aby wZôvb   „ K cy i¯‥ †Kv‡bv iƒc cÖ `vbD‡`¨vM Kivi cwiPvjbvKvix †ÿ‡Î M„ nxZ n«cÖvmKvix mgš^ q; (S) mieivnKvix KZ©  „ K Kg cwi‡kvwaZ Ki e„ w×Kvix mgš^q Kivi Kvi‡Y mieivnMÖnxZvi xZvi n« vmKvix mgš^ q; (T) Kinvi n« vm cvIqvi †ÿ‡Î mieivnKvixi n« vmKvix mgš^ q ; (U) Kinvi e„ w× cvIqvB mieivnKvix KZ©   „ K e„ w×Kvix mgš^ q Kivi   Kvi‡Y mieivnMÖxZvi Zvi n« vmKvix mgš^ q ; (V) m¤ú~ iK ïé †diZ MÖnY msµ msµvšÍ všÍ n« vmKvix mgš^ q ; (W) FYvZ¥K bxU A_© †Ri †Ri Uvbvi wbwgË n« vmKvix mgš^ q ; (X) c~ e© eZ©   x Ki-†gqv‡` AwZwi³ cwi‡kvwaZ Ki  n« n« vm  Kvix mgš^q; (Y) mieivn evwZj Kivi Kvi‡Y mieivnKvixi mieivnKvixi n« vmKvix mgš^ q; (Z) mieiv‡ni cY n« vm cvIqvi Kvi‡Y mieivnKv mieivnKvixi ixi n« vmKvix mgš^ q; (_) mieiv‡ni cY e„ w×  cvIqvi Kvi‡Y mieivn MÖ nxZvi n« vmKvix mgš^ q; (`) mieivnwU m¤ú~YY©© ev Askwe‡kl mieivnKvixi wbKU †diZ Avmvi Kvi‡Y mieivnKvixi n« vmKvix mgš^ q; (a)  mieiv‡ni cÖ c K… Ö wZ cwieZ©‡bi Kvi‡Y mieivnwU Ae¨vnwZcÖ vß ev k~ b¨nvi wewkó mieiv‡n cwiYZ nIqvB mieivnKvixi mieivnKvixi n« vmKvix mgš^ q; (b)  ‡µZv KZ©  „ K mieiv‡ni cY mgy `q ev AvswkK cwi‡kva bv Kivi Kvi‡Y mieivnKvixi n« vmKvix mgš^ q; (c) gvgjv gvgjv ¯^c‡ÿ wb®úbœ nIqvi d‡j, gvgjv `v‡qiKv‡j aviv 121(2), 122(2) I 124(4) Gi Aaxb cwi‡kvwaZ K‡ii n« vmKvix mgš^q;

evsjv‡`‡ki   f¨vU f¨vU eë¯’ vq ms¯‥v‡ii cÖ ¯Í ve

45

(d) my my ¯úófv‡e †evaMg¨ nq †h, wbewÜZ e¨w³i wbKU miKv‡ii †Kvb cvIbvi m„ wó nBqv‡Q, Ggb †Kvb Kvi‡Y n« vmKvix mgš^ q; Ges   (e)  wba© vwiZ Ab¨ †Kv‡bv n«vmmKvix Kvix mgš^q MÖ nY Kwi‡Z cvwi‡eb|Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: f  ¨vU AvB‡bi GKwU   ¸iæZ¡c~ cYY©~ welq © welq n‡jv mgš^ q| f¨vU AvBbwU ev¯Íevqb Ki‡Z n‡j mgš^ q msµvšÍ wewa - weavb weavb mwVKfv‡e   cÖ ‡qvM Ki‡Z n‡e | mwVK  fv‡e cÖ ‡qvM Ki‡Z n‡j   weavbmg~ n mswkø ó mK‡j   GKiKg  fv‡e ey S‡Z n‡e|

AvBb I wewai wewfbœ ¯’ v‡b mgš^ q msµvšÍ weavbmg~ n AšÍ  yf©³ i‡q‡Q hv wb‡¤œ  D‡jø D‡jøL Kiv n‡jv: AvB‡bi aviv 2(71), (87), (103), aviv 31, 38(5), 47(4)(M), 48, 49, 50, 52, 53, 62 I 68; wewagvjvi wewa 26(2), 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 39 I 45; Ges

Dr‡m g~ mK Av`vq wewag wewagvjv, vjv, 2019 Gi wewa 5(3 5(3), ), 6(3)(4) I 8(K)| f¨vU AvBb cÖ qYb mgš^ qg~ jej‡Z wK n‡jv ey SvqRbM‡Yi G welqwUKvQcÖ__‡g ‡g Av‡jvPbv KivKiv| ìKvi| A_© vr RbMY Kivi D‡Ïk¨ †_‡K f¨vU Av`vq miKvi‡K f¨vU wn‡m‡e wn‡m‡ e UUvKv vKv   †`‡e| RbMY cY¨ ev †mev µq Kivi mgq f¨v‡Ui UvKv we‡µZvi Kv‡Q w`‡q Avm‡e; we‡µZv f¨v‡Ui UvKv miKvix †KvlvMv‡i Rgv   †`‡e  b | G ai‡bi †`qv‡K ejv nq cÖ ‡`q (payable)| f¨vU eë¯’ v cÖ ‡qvM Ki‡Z †h‡q cY¨/‡mevi we‡µZv‡K cÖ ‡`q Gi evB‡i Av‡iv bvbv   Kvi‡Y Kvi‡Y miKvi‡K A_© cÖ`vb Ki‡Z nq| †hgb: Rwigvbv, my `, Dr‡m KwZ© Z A_©, Avwcj Kivi †ÿ‡Î Rgv BZ¨vw`| cÖ ‡`q Gi evB‡i G ai‡bi Rgv †`qv‡K e„ w×Kvix mgš^ q ejv nq|  A_© A_© vr bxU cÖ ‡`q Gi mv‡_ GB A_©  †hvM †hvM   Ki‡Z   nq| miKvi  ‡K †`qvi welqwU GLv‡b Avgiv `y fv‡M fvM K‡iwQ; h_v: cÖ ‡`q Ges e„ w×Kvix mgš^ q| Avi GKwU welq n‡jv miKv‡ii KvQ †_‡K   A_© A_©  †diZ †diZ  †bqv| f¨vU AvBb cÖ ‡qvM Ki‡Z †h‡q wKQz wKQz  cwiw¯’ cwiw¯’ wZi m„ wó nq hLb cY¨/‡mevi we‡µZv  i miKv‡ii wbKU †_‡K A_© †diZ †bqvi cÖ ‡qvRb nq| †diZ   †bqvi g~ j welq n‡jv DcKiY Ki †iqvZ †bqv| †iqvZ †bqv n‡jv, cY¨/‡mev we‡µZv †hme DcKiY µq K‡ib , Zvi Ici wZwb †h f¨vU cwi‡kva K‡i   Av‡mb †m f¨vU miKvi Zv‡K †diZ w`‡q †`q| kZ© n‡jv DcKiY g~ ‡jï Ici g~ j¨ ms‡hvRb Ki‡Z n‡e Ges Zv AwaK g~ ‡j¨ wewµ K‡i me© ‡gvU weµq g~ ‡jï   Ici f¨vU cwi‡kva Ki‡Z n‡e| Gfv‡e DcKi‡Yi Ici cwi‡kva Kiv f¨vU   †  diZ †bqv‡K †iqvZ †bqv e‡j| Bs‡iwR‡Z e‡j rebate or credit| cÖ ‡`q †_‡K we‡qvM K‡i †iqvZ wb‡Z nq| A AvBb vBb cÖ ‡qvM Ki‡Z †M‡j  †iqv‡Zi evB‡i †diZ †bqvi Av‡iv bvbv cwiw¯’ wZi m„ wó nq| †hgb: Avg`vwb ch© v‡q cwi‡kva Kiv AvMvg Ki †diZ †bqv, Dr‡m KZ© b Kiv Ges KZ© bKvix KZ©  „ K Rgv †`q  v A_© mieivnKvix KZ©  „ K †diZ †bqv, Avwcj Kivi mgq cwi‡kva Kiv A_© Avwc‡j wR‡Z

46

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

†M‡j †diZ †bqv| G ai‡bi †diZ †bqv‡K   n«n« vmKvix mgš^q  e‡j | `vwLjcÎ cÖ ¯‘ Z Kivi mgq GB †`qv - ‡bqvi ‡bqvi KvR¸‡jv Ki‡Z nq| AvB‡bi aviv 45-G Zv we¯Í vwiZfv ‡e eY© bv Kiv n‡q‡Q| Òe„ w×Kvix mgš^ qÓ, Òmgš^ q NU NUbvÓ bvÓ I Òn« vmKvix mgš^ qÓ Gi msÁvmg~ n ccÖ ‡ Ö qvRb †  bB e‡j Avgv‡ì   Kv‡Q Kv‡Q g‡b n‡q‡Q| KviY, Òe„ w×Kvix mgš^ qÓ I Òn« vmKvix mgš^ qÓ aviv 48 Gi g‡a¨ AšÍ f©  y ³ i‡q‡ i‡q‡Q Q   Ges mgš^ q msµvšÍ  wewa wewa i‡q‡Q (wewa 26(2), 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 39 Ges 45)| ZvQvov, G `y wU wel‡qi eûgyLLxx A_©  †bB †bB Ges AvB‡bi Ab¨ †Kv_vI Ab¨ †Kv‡bv A‡_©  eëüZ eëüZ n  qwb | ZvQvov, Òmgš^ q NUbvÓ mKj Òe„ w×Kvix mgš^ qÓ I Òn« vmKvix mgš^ qÓ AšÍ f©  y ³ K‡i bv| ZvB, GB msÁvi Kvi‡Y AvBb cÖ ‡qv‡M RwUjZv m„ wó n‡Z cv‡i| cÖ ‡qv‡Mi †ÿÎ mxwgZ n‡q †h‡Z cv‡i| aviv 48 Gi gva¨‡gB Òe„ w×Kvix mgš^ qÓ I Òn« vmKvix mgš^ qÓ h_vh _fv‡e _fv‡e cÖ‡qvM Kiv m¤¢ e|  msÁv msÁv †`qvi A_©  n‡jv, n‡jv, cwiwa wba© viY K‡i †`qv| aviv 2(71), (87) Ges (103)-G †Kv‡bv cwiwa wba© viY Kiv nqwb| GLv‡b hv D‡jøL Kiv n‡q‡Q, aviv 48-G Zv    Öc  vq me GKBfv‡e D‡jøL Kiv n‡q‡Q| Gfv‡e `y ¯’ v‡b   g‡b GKvwaK L Kivi †Kv‡bv cÖmvaviY ‡qvRbcvVK‡ì Av‡Q e‡j Kv‡Q g‡b  RwUj Kwi bv|   mgš^ ¯’GKBfv‡e v‡b D‡jøLD‡jø Kivi d‡j welqwU RwUj n‡q GKB †M‡Q|welq mgš^ q ey Svi Rb¨ Ges mgš^ q †bqvi Rb¨ GZ  wKQz i cÖ ‡qvRb †bB| mgš^ q Lye mn‡RB ey S  v m¤¢ e| hLb mvaviY cÖ ‡`q Gi AwZwi³ miKvi‡K cÖ `vb Kivi cwiw¯’ wZi m„ wó nq, Zv‡K e„ w×Kvix mgš^ q e‡j| †hgb: Rwigvbv| Av Avii hLb mvaviY †iqv‡Zi AwZwi³ miKv‡ii miKv‡ii wbKU †_‡K   A_©  wb‡q wb‡q †bqvi cwiw¯’ wZi m„ wó nq, Zv‡K n« vmKvix mgš^ q e‡j| †hgb: AvMvg Ki| ZvB, Avgiv aviv a viv 2 Gi `dv (71) G Òe„ w×Kvix mgš^ qÓ, `dv (87)- ‡Z ‡Z Òmgš^ q NUbvÓ Ges `dv 103 G Òn«vmKvix mgš^ qÓ Gi msÁvmg~ n wejy ß Kivi cÖc ¯Í Ö¯Í ve K  ‡  iwQ| Ges aviv 48 cy btwjLb K‡  i, m  ¤¢ve¨ me ai‡bi   mg  š^ q AšÍ f©  y ³ K‡i   K cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve ‡  iwQ|

cÖ ¯Í ve-31 aviv 50(2) cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve aviv 50 Gi Dc-aviv (2) wb  ¤œ iƒ‡c cÖwZ ¯’ vcb Kivi cÖ ¯Íve KiwQ:    ন ঳নদ঩ জায কযা ঴য়, ঳ই কয ভয়াদ ফা ঳ই Ò(২) ম কয ভয়াদ উৎ঳ কয কত কয ভয়াদয ঩যফত ছয় কয ভয়াদয ভ উ ঳ভয় ঳াধন কযত ঴ইফ বফ উ ঳ভয়য ঩য ঳ভয় দাফ তাভাদ ঴ইফ।”

¯Í v cÖ ¯Í ‡ei c‡  ÿ hy w³: Ò†h Ki †gqv‡`   †Kv  b mieiv‡ni D ci ci cÖ ‡`q Ki cwi‡kva Kiv nqÓ e³e¨wU weåvwšÍ Ki| mieivnKvix KZ©  „ K cwi‡kva bv wK Dr‡m KZ© bKvix KZ©  „ K aMg¨ nq bv| mieivnKvix KZ© cwi‡kva , †  Kvb& wU ey Sv‡bv n‡q‡Q Zv †ev aMg¨   „ K cwi‡kva nIqv mw   gwPb bq| KviY, A‡bK mgq wej‡¤^ g~ j¨ cwi‡kva Kiv nq| Bnv eëmvi

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

47

mvaviY ixwZ| mieivnKvix KZ© Kiv n‡j Ges wej‡¤^ g~ j¨ cwi‡kva  Kiv Kiv   „ K cwi‡kva  Kiv n‡j , mgš^ q Kivi   mgq mgq cvIqv hv‡e bv| Dr‡m KZ© b mb`cÎ Bmy ¨ Kivi Ki †gqv` ev Zvi cieZx© 6 (Qq ) Ki †gqv` mgq †`qv mwgwPb| ZvB, Dc-aviv (2) D³  iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Ki  v n‡q‡Q|

cÖ ¯Í ve-32 aviv 64(1) ms‡kvab Kivi cÖ ¯Í ve   aviv 64 Gi Dc-aviv (1) G Dwjø wLZ Ò†gqv` mgvwßi AbwaK 15 (c‡bi) w`‡bi g‡a¨Ó Gi ¯’ ‡j Ò†gqv` mgvß nBevi ci   AbwaK AbwaK 15 (c‡bi) (c‡ bi) w`‡bi g‡a¨Ó cÖ wZ¯’ vcb Kivi cÖ ¯Í ve KiwQ|

cÖ ¯Í v‡ei   c‡  ÿ hy w³ : GB avivq Ò†gqv` mgvwßi AbwaK 15 (c‡bi) w`‡bi g‡a¨Ó D‡jøL i‡q‡Q| Gi A_© eZ© eZ© gv‡b aiv nq Ges ey Sv nq †h, Ki †gqv` †kl n‡q hvIqvi c  i 15 w`‡bi g‡a¨| mevB Gfv‡eB Ki‡Q  b | ZvB, †Kv‡bv mgm¨v n‡”Q bv| Z‡e, G

K_vi GgbI †h‡Z cv‡icÖ ¯Í ve †h, Ki Ki v n †gqv` 15 w`b ch© šÍ I mgq| A_© ZvB, D³  iƒcey Svms‡kva‡bi cÖ ¯Í venIqvi   e©mnR ‡q‡Q |mgvß M„ nxZ n‡j fvlv c~ mnR A_© en n‡  e|

cÖ ¯Í ve-33

aviv 71 G ms‡kvab Kivi cÖ ¯Í ve   aviv 71 Gi Dc-aviv (1) Gi `dv (L) wb  ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Íve KiwQ: Ò(L) ev sjv‡`‡k sjv‡`‡k AwawôZ we‡`kx iv‡óª i K~ U‣bwZK ev Kbmy ¨jvi wgkb ev AvšÍ R© vwZK

ms¯’ vi Avby ôvwbK D‡Ïk¨ c~ iYK‡í cÖ `Ë mieiv  n|Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: aviv 71 Gi Dc-aviv (1) Gi `dv (L)‡Z A¯úóZv i‡q‡Q   e‡j e‡j g‡b nq| KviY, `dv (L)‡Z Ò AvšÍ R© vwZK ms¯’ v  Ó D‡jøL †bB| hwÌ aviv 71 Gi   wk‡ivbv‡g Ò AvšÍ R© vwZK ms¯’ v  Ó D‡jøL i‡q‡Q Ges wewa 55‡Z Ò AvšÍ R© vwZK ms¯’vÓ ms  ¯’vI †R‡bfv Kb‡fbkb Aby mv‡i K‚ b‣  bwZK D‡jøL i‡q‡Q| ZvQvov, Av  šÍ R© vwZK my weav †fvM K‡i _v‡  K| ZvB, aviv 71(1)(L) D³  iƒ‡c cÖ wZ  ¯’vcb   Kivi cÖ ¯Í ve Kiv

n‡q‡Q| AwaK  š‘, aviv 71 Gi g~ j welq n‡jv we‡`kx `~ Zvevm, AvšÍR vwZK © ms¯’ v BZ¨vwì MZ †ÿ‡Î Ae¨vnwZ bv w`‡q f¨vU Av`vq K‡i Avevi  †dir w`‡Z n‡e| GwU GKwU bxwZ MZ

Z welq| GBe¨  q bxwZwU cwieZ© b Kiv†dir ìKvi e‡jcÖ kvmwbK Avgiv g‡b KviY, cÖ kvmwbK i‡ q‡Q| i‡q‡Q| Avevi, w`‡ZI e¨ e¨qqKwi| i‡q i‡q‡Q| ‡Q| ZvB,Av`vq Av`vqKi‡ K‡i Avevi †dir   †`qvi g‡a¨ Avgiv †Kv‡bv hy w³ †`wL bv| eis AvšÍ R© vwZK Pz w³,

48

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

Kb‡fbkb BZ¨vwì AvIZvq cvi®úwiK wfwË‡Z (on reciprocal basis) †hme †ÿ‡Î Ae¨vnwZ †`qv cÖ ‡qvRb †mme †ÿ‡Î Ae¨vnwZ w`‡q †`  qv DËg|

cÖ ¯Í ve-34 aviv7272 cÖ wZ  ¯’cÖ vc b wewa 52(6) wejy wejy ß K‡  i aviv wb wZ ¯Í ve KiwQ: ¤œ iƒ‡c ¯’ vcb Kivi KivicÖ ¯ÍcÖ ve ।।  মদ কান  কান Ò৭২।   ক    

   ত দয় কযয রনায় অতয ঩যভাণ কয ঩য঱াধ কয ভয়াদয দাির঩ দ঱      পযত কযন, তা঴া ঴ইর ঩য঱াধ ঩যফত ৬ (ছয়) কয ভয়াদয ভ উ অথ পযত ঴ণয জ আফদন কযা মাইফ ফা দাির঩ হা঳কাযী হা঳কাযী ঳ভয় ঳াধন কযা মাইফ।Ó   :   ক      ক     ছ। ক  ক         ক    ৭২ এ      ছ  ৫২(৬) এ  এক  ক  ক জ ঝ জ ।     কই এ  জ । ই  ৫২(৬)  ৭২ এ   ক   কছ।  ৫২(৬)  ক  ৭২   ক  ক ছ।

cÖ ¯Í ve-35 aviv 76(2) cÖ wZ  ¯’ vc b Kivi cÖ¯ ve Í aviv 76 Gi Dc-aviv (2) wb  ¤œ iƒ‡c cÖ wZ  ¯’vcb Kivi cÖ ¯Í ve KiwQ: Ò(2) GB avivi D‡Ïk¨c~ iYK‡í †Kvb Kvh© µg , Pz w³, e‡›`ve¯Í, cÖ wZkÖ æwZ , cwiKíbv, nBK cÖ ¯Í vebv, BZ¨vw` cÖ Kvk¨GievAšÍ f© wbnxZ ev AvBbm½Zfv‡e (scheme) Ó ejer‡hvM¨ ev bvAsMxKvibvgv nDK Dnv cwiKí   y ³ nB‡e| cÖ ¯Í v‡ei c‡  ÿ hy w³: aviv 76 Gi Dc-aviv (2) cÖ wZ  ¯’ vcb Kivi   Avek¨KZv i‡q‡Q e‡j g‡b nq| g~ j Bs‡iwR wb¤œ iƒc wQj: “Scheme” includes includes a course of action and an agreement, arrangement, promise, plan, proposal, or undertaking, undertaking, whether express or implied and whether or not legally enforceable.

Bs‡iwR course of action †K evsjvq ÒKvh©aavivÓ vivÓ ejv n‡q‡Q h  v mwVK nqwb| KviY, GB AvB‡b ÒKvh©avivÓ a vivÓ cwifvlvwUi we‡kl ¸iæZ¡ I Zvrch©  i‡q‡Q| i‡q‡Q| GB AvB‡bi aviv 76(2), 77(1), 80, 84(2), 85(3), 86(1)(K) Ges kZ©vsk, 90(4), 95(4), 116(2), 121(5), 122(7), 123(1), 125(3), 129 Ges 130(1) G ÒKvh©avivÓ a vivÓ cwifvlvwU eënvi Kiv n‡q‡Q   h  v g~ jZ GB AvB‡bi AvIZvq g~ mK Kg© KZ© v KZ©  „ K

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

49

g‡K   ey Svq| ZvB, G¯’ ‡j M„ nxZ wePvwiK Kvh© µ ÒKvh©aavivÓ vivÓ cwifvlvwUi cwie‡Z© ÒKvh© µgÓ cwifvlvwU AwaKZi hy w³hy ³| ZvQvov, Bs‡iwR undertaking †K   evsjvq Ò Kvh© µgÓ -avivq ejv n‡q‡Q hv mwVK n‡q‡Q e‡j g‡b nq bv| KviY, GB Dc -avivq Dwjø wLZ welq¸‡jv n‡jv legal instruments.  ZvB, ZvB, undertaking Gi evsjv ÒKvh© µgÓ Gi cwie‡Z© ÒAsMxKvibvgvÓ nIqv evÃbxq| ZvB, Dc-aviv (2) D³  iƒ‡c cÖ wZ¯’vcb Kivi cÖ ¯Í ve Kiv n‡q‡Q|

cÖ ¯Í ve-36 aviv 86(3) G ms‡kvab  Kivi Kivi cÖ ¯Í ve aviv 86 Gi Dc-aviv (3) G wb  ¤œ iƒ c ms  ‡kvab  Kivi Kivi cÖ ¯Í ve KiwQ: cÖ_g _g jv  B‡b Ò e¨_©Zv ev Awbq‡gi  †ÿ‡  ÎÓ Gi ¯’ ‡j ev Awbqg ev Ki du vwKi Òe¨_© Zv †ÿ‡  ÎÓ cÖ wZ  ¯’ vcb Kiv hvq| cÖ ¯Í v‡ei c‡  ÿ hy w³: G ¯’ ‡j ÒKi du vwKÓ D‡  jøL bv _vKvq gvV ch  v‡q © A‡bK mgq e¨vL¨v Kiv nq †h, Ki du vwK msµv  šÍ gvgjvi   †ÿ‡  Î mswÿ  ß wePviv‡`  k c×wZ  ‡Z wePviKvR m¤ú bœ  Kiv Kiv hv‡e bv| Zv  B, D³  iƒc ms‡kvab Kivi cÖ ¯Í ve Kiv n‡q‡Q|

cÖ ¯Í ve-37 aviv 91(2)(L), 91(3) Gi c×wZ wba© viY Kiv cÖ ‡qvRb   aviv 91 G wbixÿv I Aby mÜvb cwiPvjbv Kivi Rb¨ g~ mK Kg©KZ© v‡ì ÿgZv ewY© Z -aviv (2) Gi `dv (L)- ‡Z i‡q‡Q| aviv 91 Gi Dc -aviv ‡Z D‡jøL i‡q‡Q †h, ÿgZvcÖ vß g~ mK Kg© KZ© v wba© vw     iZ c×wZ‡Z †iKW©  Rã wba© viY Kiv Rã Ki‡Z cvi‡eb | wKš‘  Giƒc Giƒc c×wZ  wba© nqwb| RvZxq ivR¯^ †evW© KZ© K „ Giƒc c×wZ wba© viY K‡i †`qv hvq| Zvn‡j GKBfv‡e me© Î cÖ ¨vKwUm M‡o †Zvjv m¤¢e n‡e|  ZvQvov, aviv 91(3) G RãK… Z Kiv `wjjvw` wbw`© ó cc×wZ‡Z ×wZ‡Z †d †dir ir †`qvi weavb i‡q‡Q| Z‡e, Giƒc c×wZ I wba© viY nqwb hv wba© viY Ki v cÖ ‡qvRb|

cÖ ¯Í ve-38 aviv 107 G ms‡hvRb  Kivi Kivi cÖ ¯Í ve aviv 107 G wb  ¤œ iƒc Dc-aviv (4) mw   Kivi cÖ ¯Í ve KiwQ: bœ ‡ek  Kivi Ò(4) †Kv  b g~ mK dig cwieZ©b ev ms  ‡kvab Kiv nB‡j cy ivZb dig 3 (wZb) gvm ch© šÍ eënvi eënvi Kiv hv  B‡eÓ|

Kiv Zviv n‡j dig Zv mv‡_B mv‡_  B cÖ ¯Í v‡eiKv‡Q c‡  ÿG¨v‡fB‡jej hy w³: †Kv‡bv mevi nq  dig bv| ms‡kvab mvaviYZ evhvivcwieZ© ey K   b†  mjvi ¸‡jv Qvwc‡q ¸‡jv wew   µ K‡ib| dig Qvwc‡q mviv   †`‡k   †c․u Qv‡Z wKQz mgq cÖ ‡qvRb nq | mvaviY

50

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

RbM‡Yi c‡  ÿ dig †M‡  R  ‡UW   nIqvi nIqvi mv‡_ mv‡_ Zv cvIqv m  ¤¢ e nq bv| ZvB, D³  iƒc ms‡kva‡bi cÖ ¯Í ve Kiv n‡q‡Q|

cÖ ¯Í ve-39 aviv(3) 122(3) I (4) G wejy ß KiwQ| Kivi cÖ ¯Íve aviv 122 Gi Dc-aviv I (4) wejy ß Kivi cÖ ¯Í ve cÖ ¯Í v‡ei c‡  ÿ hy w³: aviv 122 Gi Dc-aviv (3) I (4) Aby mv‡i, AvcxjvZ Uª vB  ey ¨bv  ‡j Avcxj gvgjv `v‡qi Kiv n‡j, AvcxjvZ Uª v  Bey ¨bvj Ki Av`v‡qi   AšÍ eZx© Kvjxb   w`‡Z cvi‡e   Ges G iƒc AšÍeZ 6 gvm ch© šÍ envj ¯’ wMZv‡`k Zx© Kvjxb x© ¯’ wMZv‡`k _vK‡e| 6 gvm ci Avevi Zv Kvh© Ki n‡q hv‡e| Zvn‡j GKB ai‡bi mgm¨v Avevi   ó n‡e| 6 gvm ¯’wMZv‡`  k envj en vj ivLvi †  Kv  ‡bv A_©  †`wL m„ w   †`wL bv| Dc-aviv (4) Gi A_© ZLb f¨vU wefvM Ki ù vovq GB †h, 6 gvm ci hLb ¯’ wMZv‡`k AKvh©Ki   n‡q n‡q hv‡e  ZLb Av`vq Kivi Kvh© µg MÖ nY Ki‡Z cvi‡e| wKš‘ gvgjv‡Zv GL‡bv wePvivaxb   i‡q‡Q | ZvB,Av 6 `v‡qi gvm mgqmxgv MÖnKiv mgxPxb gvgjv h  Zw`b Pj‡Z _vK‡e ZZw`b Ki µg Av bi ¯^ vfvweK wbqg| †Kv‡bv Kvh©wba©   viY Y Kiv hv‡ebq| bv, GUv B n‡jv B‡ †Kv‡bv wel  q we  Pvivaxb _vK‡j   †mwel‡q   †Kv‡bv KZ… ©cc   ÿ †Kv‡bv Kvh© µg MÖ nY Ki‡Z cv  ‡  i bv| ZvB, G ‡ÿ‡  Î A  šÍ eZ©   xKvjxb ¯’ wMZv‡` k †`qvi  †Kv‡bv cÖ ‡qvRb  †b  B| Avevi, n  ‡e  Ggb Ggb weavb KiviI †Kv‡bv cÖ ‡qvRb  †b  B| †  m  iƒc ¯’ wMZv‡`k 6 gvm ci AKv  h© Ki †`qvi weavb Kivi cÖ ‡qvRb nq, Zvn‡j AvcxjwU wb®úbœ  bv bv Z‡e, hw` G iƒc ¯’ wMZv‡`k nIqv ch© šÍ ¯’ ¯’ wMZv‡`k ejer _vK‡e Ggb weavb Kiv mgxPxb|

cÖ ¯Íve-40 cÖ__gg Zdwmj, 2q L Aby 6(K) vÒe¨w³MZ †mevÓ Gif ³ AvIZvq   „ K  ‡”Q` wb‡qvMKZ© ‡K cÖ `Ë †me ©y Kivi Òw`b gRy iÓ Ges ÒKg©P ix v ÐKZ© vÓ AšÍ cÖ ¯Í ve KiwQ   cÖ¯ v  ‡ei Í c‡  ÿ hy w³: cÖ__gg Zdwm‡ji 2q L‡Ði Aby ‡”Q` 6(K) Òe¨w³MZ †mevÓ Gi

AvIZvq Òw`b gRy iÓ AšÍ f©  y ³ AvB‡bi Zdwmj ev GmAvi I Øviv Kiv cÖ ‡qvRb| KviY, AvB‡bi w`b gRy ‡ii Ici f¨vU Ae¨vnwZ †bB| wKš‘ GB Aby ‡”Q‡` A‡b  K e¨w³ MZ MZ †m  ev  ‡K f¨vU Ae¨vnwZ †`qv n‡q‡Q| n ‡q‡Q| w`b gRy i f¨vU Ae¨vnwZ †`qvi gZ GKwU h_  vh_ †mev| f¨vU Ae¨vnwZ †`qv _v‡K, Awf‡bZv, MvqK, ivRwg¯¿  x BZ¨vw` †mev hw` my wbw`© ófv‡e f¨vU Mg¨ Zvn‡j w`b gRy i †mev‡K †Kb my wbw`© ófv‡e f¨vU Ae¨vnwZ †`qv n‡e bv Zv †eva Mg¨ bq| 2q L‡Ði Aby ‡”Q` 6(K) Òe¨w³MZ †mevÓ Gi Av IZvq IZvq GKBfv‡e cÖ__gg Zdw  m‡ji Ò Kg© Pvix KZ©  „ K wb‡qvMKZ© v‡K cÖ `Ë †mevÓ AšÍ f©  y ³ Kivi myccvwik vwik KiwQ| KviY,

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

51

miKvwi- ‡emiKvwi Zdwmj ev †  Kv  ‡bv ‡emiKvwi mKj ch© v‡q PvKy wiiZ e¨w³‡ì †mev AvB‡bi  Zdwmj GmAviI Øviv f¨vU Ae¨vnwZ †`qv nqwb| ZvB, AvB‡bi mwVK e  ¨vL¨v Ki  ‡Z †M‡j   Kg© Pvix KZ©  „ K wb‡qvMKZ© v‡K cÖ `Ë †mev f¨vU‡hvM¨ n‡e| Z‡e , Zv Kvg¨ bq| ZvB, GB †mevwU Ae¨vnwZ ZvwjKvq AšÍf  y© ³ Kiv ìKvi| civgk© K †mev  i Ici f¨vU Av‡ivwcZ i‡q‡Q| civgk© K †mev msÁvwqZ Kiv   Av‡Q| Kg© Pvix Ges civgk© ‡Ki g‡a¨ g~ j cv_  K¨ © n‡jv Kg© Pvix n‡  jb wZwb whwb †Kv‡bv `  ßi , cÖwZôv‡b wbqwgZfv‡e wbhy ³   _v‡Kb | Zvi mvwf© m IB cÖ wZôv‡  bi mvwf©m iæjm Øviv wbqwš¿ Z| civgk© K Ggb bb| wZwb mvgwqKfv‡e †Kv‡bv KvR m¤úv`b Kivi Rb¨ Pz w³i wfwË‡Z wb‡qvwRZ nb| G w   elqwUI †mevi msÁvq msÁvq cÖ wZdwjZ Kiv ìKvi|

cÖ ¯Í ve-41 Z… Zx  q Zdwmj Ges Ae¨vnwZ cÖ Ávc‡b   •ecwiZ¨ •ecwiZ¨ `~ wiK  iY

Ws 15.14 Gi wecix‡Z  mwilvi mwilvi †Z‡ji Ici   f¨v‡Ui nvi 5%| Z… Zxq   Zdwm‡  j †nw   wK  š‘ GmAviI bs-144-AvBb/2020/105-g~ mK, ZvwiL: 11 Ry b, 2020 Gi †Uwej -3 -3 Aby mv‡  i GBPGm †KvW 1514.11.00 Gi wecix‡Z mwilvi   †Zj   Drcv`b  ¯Í ‡i   f¨vU Ae¨vnwZcÖ vß| G ‣ecwiZ¨ wbimY Kiv ìKvi|

cÖ ¯Í ve-42 Z… Zxq Zdwmj-Gi 3q Aby ‡”  Q` cÖ wZ  ¯’ v  cb cb Kivi mycvwik cvwik g~ j¨ ms‡hvRb Ki I m¤ú~ iK ïé AvBb, 2012 G i Z… Zxq Zdwm‡ji Aby ‡”Q` (3) wb  gœ iƒ‡c cÖ wZ¯’vcb Kivi cÖ ¯Í ve Ki  v n‡  jv: Ò(3) Aby ‡”Q` (1) G hvnv wKQzB Dwjø wLZ _vKz K bv †  Kb, wb‡gœ i †Uwe‡ji Kjvg (2) n  v‡i g~ j¨ ms‡hvRb Ki   cw   G ewY© Z Kvh© µ‡gi †ÿ‡Î   Kjvg (3) ewY© Z i‡  kva Kwi ‡Z n  B  ‡e: µwgK Kvh© µg bs 01. Avg`vwbKvi  K, Drcv`bKvix ev Ab¨ †Kv‡bv 02.

03.

eëmvqxi wbKU nB‡Z µqc~ee© K© weµ‡qi †ÿ‡Î DcKiY Ki †iqvZ MÖ nY Kiv bv nB‡j   Av  g`vwbKviK, Drcv`bKvix ev Ab¨ †Kv‡bv eëmvqxi wbK  U nB‡Z µq , MÖ nY, AR© bc~ e© K GKB g~ ‡j  ¨ weµ‡  qi †ÿ‡Î DcKiY Ki †iqvZ MÖ nY Kiv bv nB‡j   Ges ïay gvÎ

f¨v‡Ui n  vi 5%

cÖ vß Kwgk‡bi 15%

Kwgkb    Öc  vß nB‡j Avg`vwbKviK, Drcv`  bKvix ev Ab¨ †Kv‡bv ewa© Z g~ ‡jï 15% e© K eëmvqxi wbKU nB‡Z µq, MÖ nY, AR© bc~

52

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

04. 05. 06. 07. 08. 09.

¯^ í g~ j¨ ewa© Z Kwiqv weµ‡qi †ÿ‡Î DcKiY Ki †iqvZ   MÖ nY Kiv b  v nB‡j Ges ïay gvÎ ewa©Z g~ j¨ cÖ v  ß nB‡j   Jl‡ai ¯’ v  b    xq eëmvqx ch© v‡q i g~ mK Drcv`b ch© v‡q Av`vq‡hvM¨ nB‡e   †c‡Uª vwjqvg RvZxq c‡Yï †ÿ‡Î ¯’ vbxq g~ mK miKvi eëmvqx ch© v‡qi KZ©  „ K wba© vwiZ me© ‡kl Ly Piv g~ ‡jï g‡a¨ AšÍ f©  y ³ _vwK‡e   f‚ wg Dbœ qb ms¯’v feb wbg© vY ms¯’ v (1-1600 eM©d ‡Ui z Rb  ¨) feb bg© w vY ms¯’ v (1601 eM© dz U nB‡Z Z`yaaŸ©Ÿ© mvB‡Ri †ÿ‡Î) feb wbg© vY ms¯’ v (†h †Kvb mvB‡Ri cy bt‡iwR‡óÖ k‡bi  †ÿ‡Î)

2.4% 2.0% 2.0% 2.0% 4.5% 2.0%

  ZrKZ© Ggb e¨w³‡K ey SvB‡e Avg`vwbK… Z e¨vL¨v: µqK AwR© Z ev ewj‡Z c  … K   … Z, ÒeëmvqxÓ Ab¨ †Kvbfv‡e msM… nxZ c‡Yïwhwb †Kvbiƒ AvK… wZ, cÖK wZ, … , •ewkó¨ ev ¸YMZ cwieZ© b bv Kwiqv c‡Yi wewbg‡q Ab¨ †K  vb e¨w³i wbKU weµq ev Ab¨weafv‡e n¯Í n¯ÍvšÍ i K‡ib|Ó

cÖ ¯Í v‡ei   c‡  ÿ hy w³: f¨vU GKwU †fv³v Ki| †fv³vi †fvM Kivi Ici f¨vU Av`vq Kiv nq| †fv³v cY¨ I †mev †fvM K‡ib| ZvB, cY¨ I †mevi Ici f¨vU Av`vq Kiv nq| nq| cY¨ I †mev hLb weµq weµq ev n¯Í všÍ i Kiv nq, ZLb f¨vU cwi‡kva Ki‡Z  nq| cÖ_‡g _‡g c‡Yï K_vq Avwm| cY¨ †Kv_vq †K  v_vq weµq ev n¯Í v  šÍ i nq Zv Rvbv ìKvi|

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i‡q‡Q †h, ci®úi m¤úK© hy  ³ e¨w³‡ì g‡a¨ wewbgq c×wZi mieiv‡ni †ÿ‡Î e¨vswKs P¨v‡b‡j g~ j¨ cwi‡kva Kiv bv n‡jI DcKiY Ki †iqvZ †bqv hv‡e| GLv‡b ¯úó †h mieivnwU n‡Z n‡e `y wU   cÖ wZôv‡bi g‡a¨| Zvn‡j `y wU cÖ wZôv‡bi `y Rb g  vwjK wK  fv‡e Ic  ‡ii msÁv Aby mv‡  i ci®úi m¤úK© hy  ³ e¨w³ n  ‡eb| KviY, msÁv Aby mv‡i ci®úi m¤úK© hy  ³ e¨w³ n‡Z n‡j GKB gvwjKvbvi `y R‡bi g‡a¨ m¤úK© n‡Z n‡e| wewa 2(P) Gi msÁv, 2(T) Gi msÁv Ges wewa 29(4) Gi g‡a¨ ev¯Í eZvi †cÖ wwÿ‡Z ÿ‡Z mvejxj avivevwnKZv ¯’ vcb Kiv hvq bv| Òci®úi m¤úK© hy  ³ e¨w³Ó Ges Òwewbgq c×wZi mieivnÓ G `y wU msÁv †`qvi g~ j DD‡Ïk¨ ‡Ïk¨ n‡jv e¨vswKs P¨v‡b‡j A_©  cwi‡kva cwi‡kva Qvov †iqvZ †`qvi weavb Kiv - GB e‡j Avgv‡ì Kv‡Q g‡b n‡q‡Q| ZvB hw` n‡q Q| _v‡K Zvn‡j msÁv `y wU wbgœ iƒ‡c cÖ wZ¯’ vcb Kivi Rb¨ mycvwik cvwik Kiw   Òci®úi m¤úK© hy  ³ e¨w³Ó A_©  AvB‡bi Aaxb wb  ewÜZ ev ZvwjKvfz ³ `y BwU mË¡ v hvnv‡ì †kqvi‡nvìvi, Askx`vi ev   gvwjK‡ì gvwjK‡ì `y BwU mË¡vq c„__Kfv‡e Kfv‡e †kqv‡ii cwigvY b~ ¨bZg 50 (kZvsk)| A_© vr `y wU cÖ wZôvb| GKwU cÖwZôv‡bi hviv gvwjK Zv‡ì Ab¨ GKwU cÖ wZôv‡b 50

kZvsk ev Z  vi †P‡q †ewk †kqvi   i‡q‡Q i‡q‡Q | Zvn‡  j GB `y wU cÖ wZôvb ci®úi m¤úK© hy  ³ e¨w³ n‡e| Zv‡ì g‡a¨ hw` wewbgq c×wZi mieivn nq †m‡ÿ‡Î e¨vswKs P¨v‡b‡j g~ j¨ cwi‡kva Kiv bv n‡jI DcKiY Ki †iqvZ †bqv hv‡e|

g~ j¨ ms‡hvRb Ki AvBb, 1991 G Gai‡bi GKUv weav  b wQj| aviv 9(1)(X)- ‡Z ‡Z wea vb wQj †h, ÒGKB gv  wjKvbvaxbÓ cÖ w   Zôv‡bi g‡a¨ mie  iv  n †  `  qv n‡j e¨vswKs P¨  v‡b‡j g~ j¨ cwi‡kva   Kiv bv n‡jI †iqvZ †bqv hv‡e| wKš‘  ÒGKB ÒGKB gvwjKvbvaxbÓ Gi †Kv‡bv e¨vL¨v AvBb   ev ev wewa‡Z wQj bv| ZvB, gvV ch©v‡q †iwRóª vi Ae R‡q›U ÷K †Kv¤úvwbR (Avi‡RGmwm) Gi `ß‡i wbewÜZ GKwU †Kv¤úvwbi Aaxb   GKvwaK BDwb  U‡ K GKB gvwjKvbvaxb wn ‡m‡e we‡ePbv g~ Kiv n‡Zv| GKwU GmAviI wQj (GmAviI bs 351-AvBb/2010/578 g~ mK, ZvwiL:ZvQvov, 12 A‡±vei, 2010)

†hLv‡b D‡jøL wQj †h, GKB gvwjKvbvaxb ej‡Z †Kv‡bv cÖwZôv‡bi gvwjK ev Askx  `viM‡Yi Ab¨ †Kv‡bv cÖ wZôv‡b Kgc‡ÿ 75 (cu PvËi ) kZvsk gvwjKv  bv _vK‡Z n‡e| †  m Aby m  v‡iI gvV ch© v‡q GKB gvwjKvbvaxb we‡ePbv Kiv n‡Zv| wewa 2(T), 29(4) Ges AvB‡bi aviv 32(2) †`Lv †h‡Z cv‡i| AvB‡bi aviv 32(2) G Dwjø wLZ Òci®úi m¤úK© hy  ³Ó Gi ¯’ ‡j Òci®úi mn‡hvMxÓ cÖwZ¯’ vcb Kiv AwaKZi hy w³m½Z n‡e| Zvn‡j Òci®úi m¤úK© hy  ³Ó welqwU wewbgq c×wZi mieivn Qvov Avi †Kv_vI cÖ ‡hvR¨ n‡e bv| Òci®úi m¤úK© hy  ³ e¨w³Ó Gi GB msÁvwU wejy ß KivB †Zgb eënvi G vcb GKB gvwjKvbvaxb ey Sv‡Z mgxPxb n‡e| Gi †  `qv Ges †m‡ÿ‡Î †iqvZ my weav w`‡Z†bB| n‡j aviv wewa46(1)(K) 29(4) cÖ wZ¯’ K‡i Zv mn‡R hvq|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

59

cÖ ¯Íve-45 Òwewbgq c×wZi mieivnÓ msÁvwU wejy ß ev cÖ wZ¯’ vc‡bi cÖ ¯Í ve   wewagvjvi wewa (2) Gi `dv (P) Ges wewa 29(4) GLv‡b cÖ v  mw½K| wewbgq c×wZ

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cÖ ¯Í v‡ei c‡  ÿ hy w³: fvlv mvejxj , mnR‡e  va¨ I A_© en nq|

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60

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cÖ ¯Í ve-48 bœ ‡  ek Kivi cÖ ¯Í ve wewa 18K wejy ß K  ‡i we  wa 18K, 18L, 18M I 18N 18N mw

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evsjv‡`‡ki   f¨vU f¨vU eë¯’ vq ms¯‥v‡ii cÖ ¯Í ve

61

Lx wkí cÖ wZôvb (mvgwqK Avg`vwb) wewagvjv, 1993 Gi g‡a¨   m¤ú~Y©Y © ißvwbgyLx weavbvejx cwicvjb Kwiqv e„e„w×Kvix mgš mgš^^q Kwi‡e  b|Ó aviv 2 Gi `dv (62) Gi Dc- `dv `dv (L) Gi †cÖ wÿ‡Z wb¤œ iƒ c wewa mwbœ ‡ek Kivi cÖ ¯Í ve KiwQ| Dc-`dv (L ) n‡jv   g~ g~ jZ AvšÍ R© vwZK ìc ìc‡Î ‡Î  i gv a¨‡g a¨‡g •e‡`wkK gy `ª vi wewbg‡q wb a©a vwiZ © c×wZ‡Z evsjv‡`‡ki  Af¨šÍ Af¨šÍ ‡i cY¨ ev †mev mieiv mieivn| n| Ò18L| ¯’vbxq   ev Av  šÍ R© vwZ K ìc‡Îi wecix‡Z •e‡`wkK gy `ª vq cY¨ mieivn ev †mev cÖ `vb |―(1) AvšÍ RvwZK © Pz w³ ev mg‡SvZv ¯§vi‡Ki AvIZvq evsjv‡`‡ki Af¨šÍ ‡i †Kv‡bv ¯’ vcbv ev AeKvVv‡gv wbg© vY, my lgKiY, m¤úª mviY, Avay wbKvqb ev evs  jv‡`‡k   †Kv‡bv cY¨ mieivn ev †mev cÖ `v‡bi j‡ÿ¨ Aby `vb ev FY FY wn‡m‡e cÖ `Ë •e‡`wkK gy `ª vi wewbg wewbg‡q ‡q cÖ Kí ev¯Íevq‡b `vwqZ¡cÖc vß Ö   ms¯’ ms¯’ v ev e¨w³ KZ©  „ K evsjv‡`‡k wbewÜZ †Kv‡bv Drcv`K ev †mev cÖ `vbKvixi wbKU nB‡Z ¯’ vbxq ev

AvšÍ RvwZK © ìc‡Îi gva¨‡g †Kv‡bv cY¨ ev †mev µq Kiv nB‡j wbgœewY© Z k‡Z©  Dnv Dnv 2 Gi `dv (62) Gi Dc-`dv (L) Gi Aaxb cÖ ”Qbœ  ißvwb ewjqv MY¨ AvB‡bi aviv  2 ißvwb  ewjqv ev sjv‡`k nB‡e, h_v:(K) sjv‡`k miKvi ev miKv‡ii   †Kv‡bv ms¯’ v ev †Kv‡bv ¯’vbxq ev AvšÍ R© vwZK †emiKvwi ms¯’ v (GbwRI) ev †h‡Kv‡bv msMVb ev ms¯’ v ev e¨w³i mwnZ Aby `vb ev FY msµvšÍ  wel‡q wel‡q `vZv ms¯’ vi AvšÍ R© vwZK Pz w³ ev mg‡SvZv ¯§viK _vwK‡Z nB‡e; (L) ¯’ vbxq e  v AvšÍ R©vwZK ìc‡Î D³ Pz w³ ev mg‡SvZv ¯§vi‡Ki †idv‡iÝ D‡jøLc~ e© K ¯’ vbxqfv‡e msM„ nxZ cY¨ ev †mev eënv‡ii welqwU D‡jøL Kwi‡Z nB‡e; Ges   (M) ìc‡Îi gva¨‡g wbe©vwPZ cY¨ mieivnKvix ev †mev cÖ `vbKvix‡K   AvšÍ R© vwZK Pz w³ ev mg‡SvZv ¯§vi  K , ìcÎ weÁwß I mieivn Av‡`‡k  i Kwc Kvh©v‡`k cÖ`vbKvix ms¯’ v KZ©  „ K mZ¨vqb Kwiqv Ges e¨vsK KZ© K„ mZ¨vwqZ wcAviwm `vwLjc~ `vwLjc~ e© K n« vmKvix mgš^q MÖ nY Kwi‡Z nB‡e | (2) GB wewai D‡Ïk¨ c~ iYK‡í Ò¯’ vbxq ev   AvšÍ R©vwZ  K ìcÎÓ Òev AvšÍ R© vwZK ìcÎÓ  ewj‡Z ewj‡Z evsjv‡`‡k cÖ KvwkZ RvZxq •`wbK cwÎKv ev evsjv‡`‡ki ev Central Procurement Technical Unit evwn‡i cÖ KvwkZ AvšÍ R© vwZK gv‡bi cwÎKvq  ev (CPTU) Gi I‡qemvB‡U cÖKvwkZ ìcÎ weÁwß (Tender Notice) †K ey SvB‡e|Ó aviv 2 Gi `dv (62) Gi Dc- `dv `dv (M) Gi †cÖ wÿ‡Z wb¤œ iƒ c wewa mwbœ ‡ek Kivi cÖ ¯Í ve Kiv n‡jv | Dc- `dv gy `ª vi wewbg‡q `dv (M) n‡jv g~ jZ ¯’ vbxq FYc‡Îi wecix‡Z •e‡`wkK  gy

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wecix‡Z   evsjv‡`‡ki Af¨šÍ ‡i †Kv‡bv cY¨ mieivn ev †mev cÖ `vb Kiv nB‡j, Dc-`dv wbgœ ewY© Z   `wjjvw` `wjjvw` `vwLj mv‡c‡ÿ, Dnv AvB‡bi aviv 2 Gi `dv (62) Gi  Dc-`dv (M) Gi Aaxb cÖ”Qbœ  ißvwb ißvwb ewjqv MY¨ nB‡e, h_v: (K) ¯’ vbxq FYc‡Îi Aby wjwc ; (L) ¯’ vbxq FYcÎ Bmy ¨Kvix cÖ wZôvb ißvwbKviK nB‡j ißvwb FYc‡Îi   (M)

Aby wjwc;

¯’ vbxq FYcÎ Bmy ¨Kvix cÖ wZôvb †Kv‡bv cÖ Kí ev¯ÍevqbKvix ev Ab¨ †Kv‡bv cÖwZôvb nB‡j g~ j Kvh© v‡`‡ki Aby wjwc ; (N) mieivnK… Z c‡Y¨ eëüZ DcKi‡Yi mg_© ‡b cÖ ‡hvR¨ †ÿ‡Î DcKiY  Drcv` mnM (Input-Output Coefficient),  Ab¨vb¨ †ÿ‡Î mieivnKvixi †NvlYv; (O) cY¨ ev †mevi Dci cwi‡kvwaZ DcKiY Ki I m¤ú~ iK ïé (cÖ ‡hvR¨ †¶‡Î) n« vmKvix mgš^ q MÖ n‡Yi Rb¨ wcAviwm (Proceeds Realization Certificate) Gi e¨vsK KZ© qZ Aby wjwc|   … K mZ¨vw   aviv 2 Gi `dv (62) Gi †cÖ wÿ‡Z wb¤œ iƒ c wewa mwbœ ‡ek Kivi cÖ ¯Í ve KiwQ| Ò18N | cðv` ms‡hvM wkí cÖ wZôvb   KZ© KZ©  „ K cY¨ ev  †mevi mieivn |―cðv` ms‡hvM wkí cÖ wZôvb   KZ… KZ… K © mieivnK… Z cY¨ ev cÖ `Ë †mev wbgœ ewY©Z kZ© vax‡b AvB‡bi aviv 2 Gi `dv (62) Gi Aaxb cÖ ”Qbœ ißvwb ewjqv MY¨ n  B‡e, h_v: ißvwb  ewjqv (K) 100% ißvwbgyLLxx e‡ÛW Iq¨vinvDm ev †¯úkvj e‡ÛW Iq¨vi  nvDm jvB‡mÝavix cÖ wZôv‡bi Aby K‚ ‡j cY¨ mieivn ev †mev cÖ `vb Kwi‡Z nB‡e; (L) mieivnK… Z cY¨ ev cÖ`Ë †mevi Aby K‚ ‡j BDwUjvB‡  Rkb cviwgkb ev BDwUjvB‡Rkb wWK¬ v‡ikb _vwK‡Z nB‡ nB‡ee Ges Dnv‡Z Af¨šÍ ix Y e¨vK Uz e¨vK FYcÎ wKsev Af¨šÍ ixY FYc‡Îi b¤î I ZvwiL, cY¨ ev †mev MÖ nYKvix e¨w³i g~ mK wbeÜb b¤^ i, bvg I wVKvbv   D‡jøL _vwK‡Z nB‡e; (M) mieivnK… Z cY¨ ev cÖ `Ë †mevi   wecix‡Z wecix‡Z cÖ `Ë Ki cÖ Z¨c©Y MÖ n‡Yi †ÿ‡Î Av‡e`bc‡Îi mwnZ `dv (L) G Dwjø wLZ `wjjvw`mn •e‡`wkK gy `ª v cÖ vwßi mb`cÎ, wbeÜbc‡Îi Qvqvwjwc, cY¨ mieivn ev †mev cÖ `v‡bi wecix‡Z dig g~ mK -6.3‡Z   cÖ `Ë PvjvbcÎ `vwLj Kwi‡Z nB‡e   Ges `vwLjc‡Î n« vmKvix mgš^ q MÖ n‡Yi †ÿ‡Î D³ `wjj  vw` `L‡j _vwK‡Z nB‡e ; (O) e¨w³ cðv` ims‡hvM cÖ wZôvbgy `ªKZ© ¯’AvswkK ev Ab¨wecix‡Z †Kv‡bv wbKU wkí •e‡`wkK v  „q  K vwcZ ¯’ißvwbKviK vbxq FYc‡Îi mieivn cÖ `v‡bi †ÿ‡Î   ¯’ vbxq FYcÎ I wcAviwm -Gi e¨vsK KZ© K „

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mZ¨vwqZ Aby wjwc, g~ mK PvjvbcÎ Ges cÖ ‡hvR¨ †ÿ‡Î DcKiY Drcv` mnM (Input-Output Coefficient)  n«n«vmKvix mgš^ q ev cÖ Z¨c©Y MÖ n‡Yi Rb¨ `vwjwjK cÖ gvY wnmv‡e we‡ewPZ nB‡e | e¨vL¨v: Òcðv` ms‡hvM wkí cÖ wZôvbÓ (Backward Linkage Industry) A_©:― (K) Ggb †Kv‡bv wkí cÖ wZôvb hvnv Af¨šÍ ixY e¨vK -Uz -Uz-e¨vK -e¨vK FYcÎ wKsev Af¨šÍ ixY FYc‡Îi wecix‡Z •e‡`wkK gy `ªvi wewbg‡q Ggb †Kv‡bv   wbewÜZ e¨w³i wbKU cY¨ mieivn ev †mev cÖ `vb K‡i  b whwb •e‡`wkK gy `ª vi wewbg‡q †Kv‡bv   cÖ K… Z -Uz-e¨vK ißvbxKvi‡Ki wbKU cY¨ mieivn ev †mev cÖ`v‡bi Rb¨ Af¨šÍ ixY e¨vK -Uz FYc‡Î Ave× ; A_ev (L) Ggb †Kv‡bv wkí   Öc  wZôvb hvnv AvswkK ißvwbKviK ev Ab¨ †Kv‡bv e¨w³i |Ó wbKU •e‡`wkK gy `ª vq ¯’ vwcZ ¯’ vbxq FYc‡Îi wecix‡Z mieivn cÖ `v‡b `vqe× |Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: GB wewai ev‡Kï MVb †ek RwUj Ges mvavi‡Y `~ ‡e© va¨, ¯^ e¨vL¨vwqZ bq| GLv‡b KwZcq   welq i‡q‡Q   hvi g‡a¨ K‡qKwU‡Z wKQz A¯úóZv

i‡q‡Q hv wb¤œ iƒc: (1)   Kvh© AvšÍ vwZK cÖc vß nY K‡i †Kv‡bv v‡`k (2) Ö ìc‡Î cÖ wZôvbAskMÖ †c‡Z n‡e| Kvh© R© v‡`k •e‡`wkK gy `ª vq g~ j¨ Kvh© cv‡e| (3)  Kvh© Kvh©v‡`kcÖ vß cÖ wZôvb‡K evsjv‡`‡k f¨v‡Ui AvIZvq wbewÜZ n‡Z n‡e| mKj Kvh© v‡`kcÖ vß cÖ wZôvb, †`wk †nvK ev we‡`wk †nvK , e  vsjv‡`‡k KvR Ki‡Z n‡j   evsjv‡`‡k f¨v‡Ui AvIZvq wbewÜZ   n‡Z   nq| ZvB, Dc-wewa

(1) Gi wØZxq jvB‡b Òevsjv‡`‡k wbewÜZÓ D‡jøL Kivi KviY Kx Zv vß cÖ wZôvb †`wk ev we‡`wk n‡j †Kv‡bv cv_© K¨ †evaMg¨ bq| Kvh© v‡`kcÖ Av‡Q wKbv Zv GLv‡b D‡jøL Kiv nqwb| cv_© K¨ _vKvi K_v   bq| bq| †m cÖ wZôvb •e‡`wkK gy `ª vq g~ j¨ cv‡e| †h cÖ wZôvb   Gjwm Bmy ¨ Ki‡e   Zv‡K •e‡`wkK gy `ª vq g~ j¨ cwi‡kva Ki‡Z n‡e| ZvB, Kvh© v‡`kcÖ vß cÖ wZôvb †`wk ev we‡`wk nIqvi †Kv‡bv cv_© K¨ †`wL bv| (4)  Kvh© Kvh©v‡`kcÖ vß cÖ wZôvb •e‡`wkK gy `ª vq †jvKvj Gjwm Bm Bmy ÿ Ki‡e| (5)  Dc-wewa Dc-wewa (2) G Ò evsjv‡`‡ki evwn‡i Aew¯’ Z †Kv‡bv cÖ wZôv‡bi Kvh©v‡`kfz ³Ó D‡jøL i‡q‡Q|  Kvh© Kvh© v‡`kwU hw` ¯’ vbxq †Kv‡bv cÖ wZôv‡bi nq, Zv  n‡j Kx   cÖ ”Qbœ ißvwb ißvwb n‡e bv? Ggb nIqv evÃbxq bq| Dc-wewa (1) I (2) Gi g~ j cv_© K¨ ey Sv hvq †h, Dc - wewa wewa (1) n‡jv, †jvKvj GjwmÕi wecix‡Z cY¨ ev †me  v mieivn| Avi Dc- wewa wewa (2) n‡jv, †jvKvj GjwmÕi wecix‡Z Kv‡h© i AvswkK m¤úv`b Kiv Kiv|| Gi g‡a¨ †Kv‡bv cv_© K¨ †`wL bv| (6) `y `y wU Dc- wewa‡ZB wewa‡ZB (M) `dvq   wcAviwmÕi AwZwi³ Ò evsjv‡`k e¨vs‡Ki cÖZ ¨¨qbcÎÓ   e¨vswKs L Kiv n‡q‡Q| D‡jø LL¨,¨, Kvh© evsjv‡`k e¨vsK AbjvBb eZ© gv‡b nqwb, cÖZ¨qbcÎ   Av‡M e¨vswKs µg †Zgb AbjvBb ZLb Bmy K‡i bv| D‡jø A‡bK Av‡M hLb  D‡jø evsjv‡`k e¨vsK KZ©  „ K cÖ Z¨qbcÎ Bmy ¨ Kivi eë¯’ v Pvjy wQj| ZLb

64

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   evwYwR¨K e¨vsK KZ©   „ K wcAviwm Bmy ï wfwË‡Z evsjv‡`k e¨vsK KZ©  „ K cÖZ¨qbcÎ Rvwi Kiv n‡Zv| evwYwR¨K   e¨vsK Ges evsjv‡`k e¨vs‡Ki Kvh© µg eZ© gv‡b A‡bKUv AbjvBb n‡q‡Q| evwYwR¨K e¨vsK wcAviwm Bmy ¨

Kivi ci Zv evsjv‡`k e¨vs‡Ki I‡qemvB‡U Avc‡jvW Kiv nq| GbweAvi, †W‡Wv, Kv÷gm eÛ Kwgkbv‡iU Awd‡m evsjv‡`k e¨vs‡Ki wm‡÷‡g G¨vK‡mm cvIqvi Rb¨ cvmIqvW© †`qv Av‡Q e‡jI †R‡bwQ| ZvB, `xN© w`b n‡jv, †÷BK‡nvìvi‡ì mv‡_ Av‡jvPbv K‡i evsjv‡`k e¨vsK   D³iƒc   cÖZ¨qbcÎ Bmy ¨ Kivi c×wZ evwZj K‡i‡Q| ZvB, wewa 18K †_‡K evsjv‡`k e¨vs‡Ki cÖ Z¨qbcÎ `vwLj Kivi ev evaëvaKZv aëvaKZv wejy ß Kiv cÖ ‡qvRb| cÖ ”Qbœ ißvwb msµvšÍ welqmg~n ¯úófv‡e wea„ Z nIqv ìKvi| gvV ch© v‡q Kvh© m¤úv`‡b †ek RwUjZv †`Lv hv‡”Q|  A‡b‡KB cÖ ”Qbœ ißvwbi   ymy weav MªnY Ki‡Z cvi‡Q  b bv| KZK¸‡jv welq ¯úó K‡i mvejxjfv‡e weavb ewY© Z nIqv ìKvi| GKUv n‡jv,  Kvh© v‡`kcÖ vß cÖ wZôvb †`wk ev we‡`wk n‡j Zv‡Z †Kv‡bv cv_© K¨ Av‡Q wKbv| K `y Bm¤úv`b n‡jv, †jvKvj cvIqv cÖcv_© wZôvb cY¨ evwKbv| †mev mieivn Ki‡j ev KvR Avswk Ki‡j Gjwm Zv‡Z †Kv‡bv K¨ Av‡Q wZb n‡jv, wcAviwmÕi AwZwi³ evsjv‡`k e¨vs‡Ki cÖ Z¨qcÎ ej‡Z Kx ey Sv‡bv n‡q‡Q| Pvi n‡jv, `y wU Dc  wewai (K), (L) I (M)- ‡Z ‡Z †hme `wjjv`x †ck Ki‡Z ejv n‡q‡Q, G‡Zv `wjjv`x †ck Kivi cÖ ‡qvRb †bB| cÖ ”Qbœ ißvwbKviK‡K   DrmvwnZ Ki‡Z n‡e| Kvh© v‡`k, •e‡`wkK gy `ª vq FYcÎ, mieiv‡ni mg_©‡b PvjvbcÎ   A_ev wej-Ae-Gw›Uª Ges wcAviwm _vK‡j Avi †Kv‡bv `wjj cÖ‡qvRb †bB| ZvB, i  ßvwbKviK‡ì Rb¨ mnR Kiv, eëmv DrmvwnZ Kiv Ges ev -weavb mvgÄm¨c~YY©© Kivi Kivi ¯Í e Kg© Kv‡Ûi mv‡_ wewa -weavb D³  iƒc 4wU wewa mwbœ‡e  k Kivi cÖ ¯Í ve Kiv n‡q‡Q| cÖ ‡qvR‡b  D³

cÖ ¯Í ve-49

wewa 23 Gi Dc-wewa (1) Gi `dv (M) Ges Dc-wewa (2) wejy ß Kivi myccvwik vwik whwb AvM  vg g~ j¨ cwi‡kvwaZ †Uwj‡hvMv‡hvM †mev MÖnY ev `ªe¨ eënvi K‡i‡Qb wZwb

DcKiY Ki †iqvZ †bqvi cÖ ‡qvR‡b Kx Kx `wjj Dc¯’ vcb Ki‡eb Zv GB wewa‡Z   ewY© Z n‡q‡Q| Giƒc `ª e¨ mivmwi †gvevBj †dvb †Kv¤úvwb †_‡K µq Kiv n‡Z cv‡i; Avevi, †Kv‡bv wWjvi, wWw÷ª weDUi, G‡R›U e  v cÖ Zwbwai w   wbKU †_‡K µq Kiv n‡Z cv‡i| G ai‡bi µq Kivi cwigvY GKev‡i mvaviYZ Ly e †ewk UvKvi nq bv| Dc‡ii (K) Ges (L) kZ© mg~ n ev¯Í evqb‡hvM¨ wKš‘ (M) kZ© wU ev¯Í evbyM bq e‡j Avgv‡ì   _g weµxi mgq f¨vU cwi‡kvwaZ| G ai‡bi Kv‡Q cÖ wZqgvb n‡q‡Q| G ai‡bi cY  ¨ cÖ_g AwfnxZ g~ j¨ Avi weµq g  ‡jï c‡Yï  AwfnxZ ~ g‡a¨ †Zgb ZviZg¨ nq bv| ZvQvov, b¨vh¨ evRvi g~ j¨ cÖ gv‡Yi cÖ vgvY¨ `wjjvw` †Kvb& KZ© KZ©  „ccÿ ÿ cÖ `vb Ki‡e ZvI D‡jøL Kiv nqwb| Dc- wewa bv| KviY, wewa (2) G †h Pz w³i welq ewY© Z n‡q‡Q ZvI ev¯Í evbyM e‡j g‡b nq  bv|

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G ai‡bi wewµi †ÿ‡Î mvaviYZ †Kv‡bv   zP  w³ m  ¤úvw`Z nq bv| †Qv‡Uv †Qv‡Uv G¨vgvD‡›Ui µq - weµq weµq n‡q _v‡K|

ms‡kva‡bi cÖ ¯Í ve: Dc-wewa (1) Gi `dv (M) Ges Dc-wewa (2) wejy ß Kivi Rb¨ mycvwik cvwik Kiv n‡jv |

cÖ ¯Íve-50 wewa 24 ms‡kvab  Kivi Kivi mycvwik cvwik wewa 24 Gi weavb mn  R‡eva  ¨| we‡kl mieiv‡ni †ÿ‡Î f¨vU Av`v‡qi  c×wZ c×wZ msµvšÍ

aviv 43 †_‡K GB wewa D™¢ Z| ~ F‡Yi A_©  cwi‡kva cwi‡kva Kivi Rb¨ RvgvbZ wn‡m‡e iwÿZ cY¨ ev ¯’ vei - A¯’ A¯’ vei m¤úwË wewµ Ki‡Z n‡j Kwgkbvi‡K Ki wwba© ba© vi‡Yi Rb¨ Aby ‡iva nZ Ki  ‡  eb| cvIbv`vi Ki‡Z n‡e| Kwgkbvi Ki wba© viY K‡i 7 w`‡bi g‡a¨ Aew   m¤úwË wewµ K‡i Ki cwi‡kva K‡i Kwgkbvi‡K AewnZ Ki‡e  b| aviv 43(3) G eëüZ ÒAwbewÜZÓ kãwU wejy ß Kivi cÖ ¯Í ve †`qv n‡q‡Q | aviv 43 †_‡K   wewa 24 D™¢ Z ~ n‡q‡Q | GB wewai wk‡ivbv‡g Ges wewai Ab¨Î ÒAwbewÜZÓ kãwU 5 evi eënvi Kiv n‡q‡Q hv wejy ß Kivi  my mycvwik cvwik KiwQ|

cÖ ¯Í ve-51 wewa 26 m s‡kvab s‡kvab  Kivi Kivi cÖ ¯Í ve

Dc- wewa wewa (2) G cwÄKv ermi D‡jøL i‡q‡Q| cwÄKv ermi n‡jv Rvby qvix †_‡K wW‡m¤^ i ch© šÍ | wKš‘ Avgv‡ì   †`‡ki   miKvwi Avw_© K eë¯’ vcbvq Ry jvB †_‡K Ry b ch© šÍ   A_© A_© eQi we‡ePbv Kiv nq| ZvB, GLv‡b A_©eQi nIqv m  gxPxb| A_© vr A_©eQi †k‡l Ry b gv‡m P~ ovšÍ  mgš^ mgš^ q Ki‡Z n‡e| ZvQvov, wewa (2) Gi Dc-wewa (N) Ges (O)‡Z mgš^ ‡qi mgq wba©viY Kiv n‡q‡Q cieZx©  cwÄKv cwÄKv eQ‡ii Z… Zxq Ki - ‡gqv` ‡gqv` ev

Kwgkbvi KZ© K „ wba©vwiZ Ab¨ †Kv‡bv c~ e©eZx©  Ki Ki †gqv`| welqwU Gi †P‡q mnR Kiv hvq| cwÄKv eQi †nv †nvKK ev A_©  eQi eQi †nvK †kl gvm ev Gi c‡ii gv‡m mgš^ q Ki‡Z n‡e, Ggb weavb n‡j mnR n‡e| ZvQvov, Kwgkbvi KZ© K„ mgš^ q Kivi gvm wba© viY Kiv †gv‡UI ev¯Íeem¤§Z m¤§Z n‡e bv| wet `ªt Ic‡ii cÖ ¯Í ve-23 AbyMMÖÖn K‡i †`Ly b| D³ µwg‡K Av  B‡bi aviv 47 cÖ wZ  ¯’ vcb ¯Í veg ‡Z aviv 47 cÖ Kivi cÖ ¯Í ve †`qv n‡q‡Q | D³ cÖ ¯Í wZ¯’ vcb Kiv n‡j we  wa 26 wejy ß Ki‡Z n‡e; KviY, ZLb Avi †Kv‡bv †Kv‡bv wKQz  wba© wba© viY Kivi cÖ ‡qvRb n‡e bv|

cÖ ¯Í wewa 27 cÖ wZ ¯’ ve-52 vcb Kivi cÖ ¯Í ve wewa 27 wb¤œ iƒ‡c cÖwZ¯’ vcb Kivi cÖ ¯Í ve KiwQ:

66

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

Ò27| mieiv‡nvËi mgš^ q c×wZ |―(1) aviv 2 Gi `dv (71), (87) I (103) Dci cÖ `Ë Ki cÖ ‡`q Ki Ges aviv 48 Gi D‡Ïk¨ c~ iYK‡  í, hw` †Kv‡bv mieiv‡ni  Dci mieivnKvix mswkøó Ki †gqv‡`  ev ev Dnvi cieZx© 2 2 (`y B) A‡c¶v Kg nq, Zvnv nB‡j  mieivnKvix Kwiqv mieivn Ki †gqv‡` , cÖ ‡`q Ges   cÖ `Ë K‡ii cv_© K¨ cwigvY e„ w×Kvix mgš^ q  Kwiqv Ges mieivn MÖ nxZv †WweU †b  vU cÖ vwßi Ki MÖ nxZvi Aby K~ ‡j  †WweU †bvU Rvwi Kwi‡eb  Ges n« vmKvix mgš^ q  Kwi‡eb| Kwi‡eb| †gqv‡` A_ev D  nvi cieZ©  x 2 (`y B) Ki †gqv‡`  n« (2) mieivn MÖ nxZv KZ©   „ K n«vmKvix mgš^ ‡qi cwigvY nB‡eÑ (K) mieivn MÖ nxZv g~ j AR© ‡bi Dci mgy `q DcKiY Ki †  iqvZ MÖ n‡Yi AwaKvix nB‡j  cv_© ‡Kï mgcwigvY; (L) mieivn MÖ nxZv g~ j AR© ‡bi Dci   aviv 47 Aby mv‡i AvswkK †iqvZ D³iƒc AvswkK cwigvY ; A_ev MÖ n‡Yi AwaKvix nB‡j  D³iƒc (M) mieivn MÖ nxZv g~ j AR© ‡bi Dci DcKiY Ki †iqvZ MÖn‡Yi AwaKvix bv nB‡j k~ b¨| (3) hw` †Kv‡bv mieiv‡ni Dci cÖ `Ë Ki cÖ ‡`q Ki A‡c¶v   †  ewk nq, Zvnv nB‡j mieivnKvix mswkø ó Ki †gqv‡` ev Dnvi cieZx© 2 (`y B) Ki †gqv‡`, cÖ `Ë Ges cÖ ‡`q K‡ii cv_© K¨ cwigvY n« vm  Kvix mgš^ q Kwiqv mieivn MÖnxZvi Aby K~ ‡j   †  µwWU Ges mieivn MÖnxZv †  µwWU †bvU cÖ vwßi Ki †gqv‡` A_ev D  nvi †bvU Rvwi Kwi‡eb  Ges cieZ©   x 2 (`y B) Ki †gqv‡` e„ w×Kvix mgš^ mgš q ^   Kwi‡eb| Kwi‡eb| (4) mieivn   ÖM  nxZv KZ©   „ K e„ w×Kvix mgš^ ‡qi cwigvY nB‡eÑ (K) mieivn MÖ nxZv g~ j AR© ‡bi Dci mgy `q DcKiY Ki †iqvZ MÖn‡Yi AwaKvix nB‡j  cv_© ‡Kï mgcwigvY; (L) mieivn MÖ nxZv g~ j AR© ‡bi Dci   aviv 47 Aby mv‡i AvswkK   †iqvZ D³iƒc AvswkK cwigvY ; A_ev MÖ n‡Yi AwaKvix nB‡j  D³iƒc (M) bv mieivn nB‡jMÖ nxZv k~ b¨| g  ~j AR©‡bi Dci DcKiY Ki †iqvZ MÖ n‡Yi AwaKvix (5) Dc- wewa wewa (3) Gi Aaxb mieivn cÖ `vbKvix‡K n« vmKvix mgš^ q MÖ nY Kwi‡Z nB‡j, mieivnwU wbewÜZ e¨w³‡K cÖ `v‡bi †ÿ‡Î mieivn MÖ nxZv KZ©  „ K †µwWU   †  bvU MÖ nY Kivi cÖ gvY _vwK‡Z nB‡  e Ges mieivnwU AwbewÜZ e  ¨w³‡K cÖ `v‡bi †ÿ‡Î

mieivn MÖ nxZv KZ©  „ K cv_© K¨RwbZ K‡ii A_©  MÖMÖnY Kivi cÖ gvY _vwK‡Z nB‡e| (6) Dc- wewa wewa (5) Aby mv‡i, mieivnKvix KZ©  „ K AwbewÜZ e¨w³‡K g~ j¨ †diZ cÖ `vb Kwievi †ÿ‡Î †µwWU †bv‡U g~ j¨ Ges Ki Avjv`v cÖ `k© b Kwi‡Z nB‡e G es |Ó mieivnwU AKi‡hvM¨ mieiv‡n mieiv‡n cwiYZ nIqvi †ÿ‡Î Ki cÖ‡`q nB‡e bv |Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: wk‡ivbv‡g Ò mgš^ q NUbv cÖev‡ni   †ÿ‡Î Ó D‡jøL Kivi cÖ ‡qvRb †bB; Òmieiv‡nvËiÓ D‡jøL KivB h‡_ó|

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Dc-wewa (1) G †h D×… wZmg~ n eënvi Kiv n‡q‡Q Zv mwVK e‡j g‡b nq bv; KviY, aviv 2 Gi `dv (71) Gi Dc-`dv (S) Ges `dv (103) Gi Dc-`dv (S) n‡jv wba© viY msµvšÍ| GB wewa‡Z †Kv‡bv wba© viY Kiv nqwb, eis mgš^ q   MÖ n‡Yi c×wZ eY© bv Kiv n‡q‡Q gvÎ| Dc-wewa (1) G †h D×… wZ †`qv nn‡q‡Q ‡q‡Q †mLv‡b aviv 2 U Dc- `dv Gi `dv (71) I (103) m¤ú~YY©© D‡jøL †bB| ïay gvÎ `y w   `dv D‡jøL i‡q‡Q| m¤ú~Y©Y D © D  ‡jøL Kiv  cÖ ‡qvRb| `dv (K)- ‡Z ‡Z ejv n‡q‡Q   †h, †h Ki †gqv‡` mgš^ q NUbv

N‡U †m Ki †gqv‡` mgš^ q Ki‡Z n‡e| wKš‘ GB wewai Ab¨Î mgš^ mgš^q Kivi Rb¨ 2 Ki †gqv` mgq †`qv n‡q‡Q| ZvB, mnRxKi‡Yi Rb¨ me GK iKg Kiv ìKvi| GLv‡b Ò D³Ó kãwUi cÖ ‡qvRb †bB| KviY, mgš^ q welqwU avivevwnKfv‡e eY© bv Kiv n  ‡”Q| ZvB, Dc‡i ewY© Z mgš^ q Qvov Ab¨ †Kv‡bv mgš^ q ey Svi †Kv‡bv AeKvk †bB| `dv (L)- ‡Z ‡Z Ò mswkø óÓ kãwU D‡jøL Kivi cÖ ‡qvRb †bB|  KviY, G‡ÿ‡Î mieivn MÖ nxZv GKRb| ZvQvov, `dv (K) Ges (L)- ‡Z ‡Z ÒGKwU e„ w×Kvix mgš^ qÓ, ÒGK  wU †WweU †bvUÓ D‡jøL i‡q‡Q| G‡ÿ‡Î GKwU   Qvov `y wU ev Zvi †  ewk nIqvi †Kv‡bv AeKvk †bB| Giƒc AwZwi³ kã eënvi Ki  v n  ‡j cvVK‡ì Kv‡Q Zv `~ ‡e© va¨ nq| GB AvBb Preamble G D‡jøL i‡q‡Q| cÖ Yqb Y qb Kivi GKwU D‡Ïk¨ n‡jv mnRxKiY hv AvB‡bi ZvB, ÒGKwUÓ kã wejy ß Kiv mgxPxb| Dc-wewa (2) Gi e³e¨ Dc-wewa (1) Gi †klvs‡k ms‡hvRb Kiv hvq| †mfv‡e wb‡¤œ  ms‡kva‡bi ms‡kva‡bi cÖ ¯Í ve †`qv n‡q‡Q| Dc- wewa µwgK 00 †Z   wewa (3) n‡jv   AvswkK AvswkK DcKiY Ki †iqvZ   msµvšÍ msµvšÍ| G wel‡q  µwgK aviv 47 cÖwZ  ¯’ vcb Kivi cÖ ¯Í ve †`qv n‡q‡Q| †m cÖ ¯Í ve we‡ewPZ n‡j †m †gvZv‡  eK GB Dc- wewawU wewawU ms‡kvab Kivi cÖ ‡qvRb n‡e| Dc-wewa (4) Ge s (5) n‡jv  wVK wVK Dc-wewa (1), (2) I (3) Gi wecixZ| Dc wewa (1), (2) I (3) G mieivnKvix KZ©   „ K Ki Kg cwi‡kv‡ai welq ewY©Z n‡q‡Q; Avi Dc-wewa (4) I (5) G mieivnKvix KZ©   „ K Ki   †  ewk cwi‡kv‡ai welq ewY© Z n‡q‡Q | Zv  B, cvVK‡ì Rb¨ mnR   Kivi j‡ÿ¨   eZ©gvb Dc-wewa (4) I (5) GKB avivevwnKZvq c~ bwe© b¨v¯Í Kiv hvq| †m Aby hvqx   cy bM© Vb K‡i   D³ cÖ ¯Í ve †ck Kiv n‡q‡Q| Dc-wewa (6) n‡jv, Dc-wewa (4) Gi gva¨‡g   mieivnKvix mieivnKvix KZ©  „ K   n«n«vmKvix mgš^ q Mª nY Kivi kZ©| cÖ ¯Í v‡e   Av‡iv Av‡iv mnR‡eva¨fv‡e †ck †ck Kiv n‡q‡Q|

cÖ ¯Í ve-53 wewa 28 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve wewa 28 wb¤œ Kivi Kivi ve q KiwQ: iƒ‡c cÖwZ¯’ vcb c‡Yi Ò28| Abv`vqx Rb¨cÖ ¯Ímgš^ |―(1) hw` Ki‡hvM¨ mieiv‡ni wecix‡Z   ev Zvi AwaKKvj AvswkK ev mgy `q mieivn MÖnxZv mieivnKvix‡K   12 (ev‡iv) gvm  ev

68

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

Ges hw` mieivnKvix Zvnvi wnmve ewn‡Z (books of account) cY cwi‡kva bv K‡ib  Ges Acwi‡kvwaZ A‡_© i cwigvY‡K Abv`vqx FY wnmv‡e Ae‡jvcb   (written off) Kwiqv _v  ‡K  b, Zvnv nB‡j   mieivnKvix Kgc‡ÿ 2 (`y B) mßv‡ni eëav‡b mieivn cwigvY A_© Mª nYKvix‡K `y wU cÎ †cÖ iY Kwiqv Acwi‡kvwaZ c‡Yi Ki - fMœ fMœ vs‡ki mg cwigvY n« vmKvix mgš^ q mvab Kwiqv mieivn MÖ nYK  v  ix‡K AewnZ Kwi‡eb | me© ‡k‡l msNwUZ nB‡e, Dnv msNwUZ n  Bevi Ki(2) wbgœewY© Z   NUbvi NUbvi g‡a¨ hvnv  me© ‡gqv‡ì `vwLjc‡Î n«n«vmKvix   mgš^ mgš^ q mvab Kiv   hvB‡e hvB‡e , h_v ― (K) mieiv‡ni wecix‡Z cÖ vc¨ cY 12 (ev‡iv) gv‡mi AwaKKvj e‡Kqv nq; A_ev (L) e‡Kqv  wU Ab  v`vqx FY wnmv‡e Ae‡jvcb Ae‡jvcb Kiv nq| (3) Dc- wewa wewa (1) †gvZv‡eK AewnZ nBevi ci mieivnMÖ nxZv mgcwigvY A_© D³ Ki- ‡gqv` ZrcieZx© 2 2 (`y B) Ki- ‡gqv‡` ‡gqv` ev  ZrcieZx© ‡gqv‡`  i g‡a¨   `vwLjc‡Î `vwLjc‡Î e„ w×Kvix mgš^ q

Kwi‡eb| (4) mieivnKvix KZ©  „ K n« vmKvix mgš^ q Ges mieivnMÖ nxZv KZ©  „ K e„ w×Kvix AvswkKKi ev `q mgš^ q Kwievi cwi‡kva ci hw` mieivnMÖ Acwi‡kvwaZ c‡Yi  c‡Yi cwi‡kvwaZ - fMœ mieivnKvix‡K K‡ib, nxZv Zvnv nB‡j fMœmgy vs‡ki mgcwigvY A_© mieivnKvix mieivnKvix KZ©  „ K e„ w×Kvix mgš^q Ges mieivnMÖ nxZv KZ©  „ K n« vmKvix |Ó mgš^ q Kwi‡Z nB‡e |Ó cÖ ¯Í v‡ei c‡  ÿ hy w³:  wk‡ivbv‡g wk‡ivbv‡g Ò mieiv‡nvËi Ó kãwUi cÖ ‡qvRb †bB| KviY, cY hLb Abv`vqx i‡q‡Q ZLb ¯^ vfvweKfv‡eB Zv n‡jv mieiv‡nvËi| ZvB, GB kãwU eënvi K‡i cvVK‡ì fvivµvšÍ  Kiv Kiv wb¯úª ‡qvRb| Dc- wewa wewa (1) G Kwgkbv‡ii   wbKU wbKU †_‡K Aby ‡gv`b †bqvi evaë  vaKZv AvgjvZvwš¿ K RwUjZvi m„ wó Ki‡Z cv‡i| cÖ wZwU Abv`vqx mieiv‡ni †ÿ‡Î Giƒ‡c Aby ‡gv`b †bqv ev¯Í‡e m¤¢ e n‡e bv|  g~ j¨ Kg cvIqv A_© ‣bwZK Kg© Kv‡Ûi GKwU ¯^ vfvweK welq| Giƒc‡ÿ‡Î ¯^vfvweK wbq‡g we‡µZv n« vmKvix mgš^ q K‡i †b‡eb, f¨vU A  wdmviMY AwWU Kivi mgq Zv cÖ‡qv  Rbxq cixÿv- wbixÿv wbixÿv Ki‡eb, Ggb weavb Kiv hy w³hy ³| Dc-wewa (1) G Ò n« vmKvixÓ D‡jøL †bB| myccvwik vwik As‡k Zv D‡jøL Kiv n‡q‡Q| Dc- wewa wewa (2) Av‡iv mnR‡eva¨ I mvejxj Kivi Rb¨ Ò ‡µZv KZ©  „ K mieiv‡ni cY mgy `q ev AvswkK cwi‡kva bv KivÓ welqwU   mgš^ ‡qi ZvwjKvq AšÍ f©  y ³ Kiv h  vq| cÖ¯ ve Í µwgK-00 aviv 48 Gi mycvwik cvwik As  ‡k  †ck Kiv n‡q‡Q | ZvQvov, Dc-wewa (1) I (2) GK‡Î †ck Kiv hvq| h vq| Dc- wewa wewa (3) G mieivnKvix KZ©  „ K n« vmKvix mgš^ q Mª nY Kivi Ki - ‡gqv` ‡gqv` wbY© q Kiv n‡q‡Q| Z‡e, `dv (K) Gi cÖ__gg Ask Ges `dv (L) GKB A_©  enb enb K‡i| ZvQvov, `dv (M) mieivn MªnYKvix m¤úwK©Z hv mieivn`vZvi Rb¨ cÖ vmw½K bq| AwaKš‘,

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

69

†iqvZ  †  bqv nq 2 (`y B) Ki- ‡gqv‡ì ‡gqv‡ì g‡a¨| ZvB, 2 Ki- ‡gqv‡` ‡gqv‡` †iqvZ †bqvi welqwU cÖ vmw½K _v‡K bv | †m †gvZv‡eK cy btwjLb K‡i cÖ ¯Í ve †ck Kiv n‡q‡Q| Dc- wewa wewa (4) G †µZv KZ©  „K e„ w×Kvix mgš^ q Kivi welq ewY© Z n‡q‡Q| †µZv †Kvb& Ki- ‡gqv‡` ‡gqv‡` e„ w×Kvix mgš^ q Ki‡eb †m wel‡q wb‡`© kbv _vKv cÖ ‡qvRb| ZvQvov, †µZv‡K †Kv‡bv WKz ‡g›U AewnZ †c‡Z n‡e| n« f© vmKvix q Kivi -wewa (1)KZ© G  „ K ci mieivn MªnYKvix‡K Kivi ZvB, weavbmieivnKvix Dc -wewa AšÍ   y ³ Kivmgš^ n‡q‡Q| Dc-wewa (5) Gi e³e¨ Av‡iv mswÿß K‡i cÖ ¯Í ve †ck Kiv n‡q‡Q | Dc- wewa wewa (6) G cÖ vgvwYK `wjj wn‡m‡e   cÎvjvc, B- ‡gBj ‡gBj evZ© v    BZ¨vw` Mª nY Kiv hvq| mieivn cÖ `vbKvix n«vmKvix mgš^ q Kivi  c~ ‡e©  Kgc‡ÿ Kgc‡ÿ 2 (`y B) mßv‡ni eëav‡b mieivn MªnYKvix‡K   `y`y wU cÎ †c †cÖ iY Ö Ki‡e  b Ggb weavb Dc- wewa wewa (1) G AšÍ f©  y ³ Kiv hvq| ZvQvov, ccÖ gvY Ö Kivi `vwqZ¡  mieivn mieivn cÖ `vbKvix Ges Mª nYKvix Df‡qi| Df‡qi Kv‡Q `wjjvw` i‡q‡Q| Kwgkbvi KZ© K„ Aby ‡gv`b Kivi weavb hw` ivLv nq Zvn‡j wZwb `wjjvw` †`‡L Aby ‡gv`b Ki‡eb| AwaKš‘, AwWU Kivi mgq AwWUKvix AwdmviMY `  wjjvw` †`L‡eb| ZvB, Dc - wewa wewa (6) Gi weavb cÖ ‡qvRb †bB e‡j cÖ Zxqgvb, wejy ß Kivi cÖ ¯Í ve K‡iwQ |

cÖ ¯Íve-54 wewa 29(4) cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve

wewa 29(4) wb ¤œiƒ‡c cÖwZ  ¯’ vcb Kivi cÖ ¯Í ve Kiv n‡jv: Ò(4) GB wewa‡Z hvnv wKQz B _vKz K bv †Kb, GKB MÖ æc Ae †Kv¤úvbx  R Gi AvIZvfz ³   y`  BwU cÖwZôv‡bi g‡a¨ mieiv‡ni   †ÿ‡Î A_ev   †iwR÷ª vi Ae R‡q›U ÷K †Kv¤úvbxR Gi `ßi KZ©  „ K cÖ `Ë GKwU wbeÜb b¤^ ‡ii AvIZvq cÖ wZwôZ   `y BwU

cÖ wZôv‡bi g‡a¨ mieiv‡ni †ÿ‡Î A_ev   GKwU Taxpayers Identification Number (TIN) Gi AvIZvfz ³ `y BwU cÖ wZôv‡bi g‡a¨ mieiv‡ni †ÿ‡Î e¨vswKs P¨v‡b‡j A_© cwi‡kva Kiv bv nB‡jI †iqvZ MÖ nY Kiv hvB‡e|Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: ci¯úi m¤úK© hy  ³ e¨w³  Ø‡qi g‡a¨ hw`   †Kv‡bv mieivn †`qv - ‡bqv ‡bqv nq, Zvn‡j   †m‡ÿ‡Î bM‡` g~ j¨ cwi‡kva Kiv n‡jI †iqvZ cvIqv hv‡e| ci¯úi m¤úK©h ³ y e¨w³ e  j‡Z Kx ey Svq Zv wewa 2 Gi `dv (P )‡Z )‡Z D‡jøL i‡q‡Q| ZvQvov, wewbgq c×wZi mieivn wewa 2 Gi `dv (T) ‡Z ‡Z D‡jøL i‡q‡Q| D³ `dvmg~ n Ges Av‡jvPbv Aby mv‡i Avgiv ey S‡Z cvwi †h, ci¯úi m¤úK© hy  ³ e¨w³Ø‡qi g‡a¨ wewbgq c×wZi mieiv‡ni NUbv Ly e Kg NU‡e|  B‡Zvc~ B‡Zvc~ ‡e©  ÒÒ ci¯úi m¤úK© hy  ³ e¨w³Ó Ges Òwewbgq c×wZi mieivnÓ msÁv `y wU wejy ß Kivi cÖ ¯Í ve K  iv n‡q‡Q | †m‡  ÿ ÿ ‡Î wewa 29(4) D³ iƒ‡c cÖ wZ¯’ vcb Kiv hvq |

70

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

cÖ ¯Íve-55 wewa 30 cÖ wZ  ¯’vcb  Kivi Kivi cÖ ¯Í ve wewa 30 wb ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve Kiv n‡jv: ―

Ò30| e¨w³MZ eëüZ †¶‡Î Kwi‡eb,mieiv‡ni   e„e„ w×Kvix mgš^q| (1) †Kv‡bv   wbewÜZ e¨w³ e„ w×KvixD‡Ï‡k¨ mgš^ q   eëüZ Kwi‡eb, hw` wZwbÑ (K) †Kv‡bv mieiv‡ni DcKi‡Yi Dci   cwi‡kvwaZ DcKiY Ki   †iqvZ MÖ nY K‡ib; Ges   (L) D³ mieivn e¨w³MZ D‡Ï‡k¨ eënvi K‡ib   A_ev Ab¨‡K mieivnwU cÖ `vb K‡ib Ges Dnv Ki‡hvM¨ mieivn mieivn nq   tt Z‡e, AvswkK DcKiY Ki †iqvZ MÖ n‡Yi cwiw¯’ wZi †ÿ‡Î mieivnwU Ae¨vnwZcÖ vß nB‡jI M„ nxZ DcKiY Ki e„ w×Kvix mgš^ q Kwi‡Z nB‡e | (2) e„ w×Kvix mgš^ ‡qi cwigvY nB‡e   e¨w³MZ D‡Ï‡k¨ eëüZ mieiv‡n   cÖ ‡qvMK… Z DcKi‡Yi wecix‡Z   M„ nxZ   †iqv‡Zi m  gcwigvY A_ev mieivnwUi b¨vh¨ evRvi g~ ‡jï Ki- fMœ fMœ vs‡ki mgcwigvY | (3) †h Ki †gqv‡` mieivnwU e¨w³MZ D‡Ï‡k¨ eëüZ   nB‡e nB‡e , †mB Ki †gqv‡`   ev Zvnvi cieZx©  22 (`y B)wU Ki †gqv‡ì g‡a¨   e„e„ w×Kvix mgš^ q   Kwi‡Z Kwi‡Z nB‡e| (4) GB wewai weavb cÖ ‡qv‡Mi †ÿ‡Î †Kv‡bv e¨w³ †Kv‡bv miei  vn e¨w³MZ D‡Ï‡k¨ eënv  i Kwiqv  ‡Q  b g‡g©  MY¨ MY¨ nB‡e hw` D³ e¨w³ A_© ‣   bwZK Kvh© µ‡gi D‡Ïk¨ e¨ZxZ Ab¨ †Kv‡bv D‡Ï‡k¨ mieivn wU eënvi K‡ib : Z‡e, e¨w³MZ D‡Ï‡k¨ eëüZ mieivn Zv  nv  i gvwmK cÖ `Ë mieiv‡ni 1 (GK) |Ó kZvs‡ki AwZwi³ nB‡e bv |Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: GB wewai wk‡ivbv‡g Ò m¤ú`Ó D‡jøL Kiv n‡q‡Q| Avm‡j GB AvB‡b f¨vU Av‡ivwcZ n‡e cY¨, †mev I ¯’ vei m¤úwËi Ici| ZvB, GLv‡b   Òm¤ú`Ó kãwUi eënvi mwVK nq bv| Dc-wewa (3) G eëüZ ÒDrcvw`Z m¤ú`Ó kãmg~ n cwi‡cÖwÿZ Gi mv‡_ Lvc Lvq bv| Dc-wewa (6) G Ò Avw_© K Kvh© µgÓ D‡jøL ZvQvov, Kiv n‡q‡Q wKš‘  GB GB AvB‡b eëüZ wjM¨vj Uvg©  n‡jv n‡jv Ò A_© ‣bwZK Kvh© µgÓ| ev Kivi ‡Kï   MVb Av‡iv mvejxj, A_© en I mnR‡eva¨ Kiv Ges cy biæw³ Ac‡bv`b  Kivi cÖ ¯Í ve Kiv n‡q‡Q| cÖ ‡qvR‡b GB wewawU D³  iƒ‡c cÖ wZ¯’ vcb Kivi  cÖ

cÖ ¯Í ve-56 wewa 31 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve wewa 31 wb ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve KiwQ: Ò31| wbewÜZ nIqvi †¶‡Î DcKiY Ki Ges   Uvb©Ifvi Ki n« vmKvix mgš   ^ q|―(1) Uvb©IIfvi fvi K‡ii AvIZvq ZvwjKvfy ³ †Kv‡bv   e¨w³ whwb cieZx© ‡Z

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

71

  x wèm †k‡l Zvnvi wbewÜZ nBqv‡Qb, wZwb wbeÜb Kvh© Ki nIqvi wè‡mi c~ e© eZ© `L‡j _vKv   DcKi‡Yi DcKi‡Yi   Rb¨ Rb¨ n« vmKvix mgš^ q mvab Kwi‡Z cvwi‡eb, hw`Ñ (K) D³ e¨w³i wbeÜb c~ e©eZ© Avg`vwb  K… Z ev   x 3 (wZb) gv‡mi g‡a¨ cY¨wU  Avg`vwb µqK… Z nq; Ges (L) GB AvB‡bi Aaxb   †  iqvZ MÖ n‡Yi Ab¨vb¨ weavbvejxi mwnZ Dnv   mvgÄm¨c~Y©Y nq| © nq|

(2) n« vmKvix mgš^ ‡qi cwigvY   nB‡e nB‡e Avg`vwb ev µ‡qi wecix‡Z cwi‡  kvwaZ g~ j¨ ms‡hvRb K‡ii mgcwigvY| ZvwjKvfy ³ †Kv‡bv e¨w³ wbewÜZ nb Ges wbeÜb mb`cÎ cÖ vwßi (3) †h   †¶‡Î  ZvwjKvfy c~ ‡e© B Uvb©Ifvi I fvi Ki `vwLjcÎ `vwLj Kwiqv _v‡Kb Ges D³ mg‡qi g‡a¨ wbewÜZ nBqv _v‡Kb; †mB‡ÿ‡Î wbeÜb mgqmxgvi g‡a¨ cwi‡kvwaZ Uvb©IIfvi fvi K‡ii mgcwigvY n« vmKvix mgš^ q mvab Kwi‡Z cvwi‡eb| (4) wbewÜZ nIqvi Ki †gqv‡` ev Zr cieZx© cieZx© 2 (`y B) Ki †gqv‡ì g‡a¨ n« vmKvix m  gš^ q mvab Kwi‡Z nB‡e Ges mgš^ q mva‡bi mc‡ÿ cÖ v  gvYxK `wjj wnmv‡e wej Ae-Gw›Uª  ev ev g~ mK PvjvbcÎ Ges Ab¨vb¨ `wjj wbewÜZ e¨w³i `L‡j _vwK‡Z  nB‡e| nB‡e|Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: GB wewai Dc- wewa wewa (1) G DcKi‡Yi Dc Ki‡Yi Ici cwi‡kvwaZ cwi‡ kvwaZ g~ mK -wewa (3) G Uv  b©IIfvi mgš^ q Kivi weavb ewY© Z n‡q‡Q| Dc -wewa fvi Ki mgš^ q Kivi weavb ewY© Z n‡q‡Q| wKš‘  wewai wewai wk‡ivbv‡g D‡jøL i‡q‡Q g~ mK mgš^ q hv mwVK nqwb e‡j I fvi KiÓ D‡jøL Kiv †kÖ q| Dc-wewa g‡b nq| n q|  ZvB, ZvB, wk‡ivbv‡g w k‡ivbv‡g ÒDcKiY Ki I Uvb©Ifvi (1) Gi Z… Zxq I cÂg jvB‡b ÒcY¨Ó D‡jøL i‡q‡Q wKš‘ cÖ K… Zc‡ÿ Zv n‡jv DcKiY| Dc-wewa (1) Gi `dv (L) Av‡iv my wbw`© ó Kiv cÖ ‡qvRb| mg  š^ q MÖ n‡Yi Rb¨ Kwgkbv‡ii Kv‡Q Av‡e`b Kivi weavb wejy ß Kiv cÖ ‡qvRb e‡j Avgv‡ì   AwfgZ| G‡Z AvgjvZvwš¿ K RwUjZv †e‡o   †h‡Z cv‡i   Ges wbewÜZ nIqvi cÖ v_wgK ch© v‡q | mvaviYfv‡e f¨vU`vZv n‡Z cv‡ib †bqvi mvaviY g‡Zv wej-AeGw›Uª/g~ mK wbiærmvwnZ Pvjvbc‡Îi wfwË‡Z wbewÜZ e¨w³ mgš^ q†iqvZ K‡i †b‡eb| AwW‡Ui mgq me cixÿv- wbixÿv Ggb weavb nIqv mgxPxb| wbixÿv Ki‡Z n‡e  Ggb Dc-wewa (2) Gi `dv (L)- ‡Z ‡Z ÒcY¨Ó D‡jøL i‡q‡Q wKš‘ cÖ K… Zc‡ÿ Zv n‡jv DcKiY| Dc-wewa (2) Gi `dv (L) Gi weavb wb®úÖ ‡qvRb e‡j g‡b n  q| KviY, `dv -Ae(K) Gi weavb ¯^ qsm¤ú~YY©|© µ‡qi mc‡ÿ g~ mK Pvjvb Ges Avg`vwbi mc‡ÿ wej -AeGw›Uª _vK‡ZB n‡e| Kv‡RB Ab¨ †Kv‡bv c×wZ‡Z n« vmKvix mgš^ ‡qi cwigvY wbY© q Kivi cÖ ‡qvRb n‡e e‡j g‡b nq bv| AwaKš‘, `dv (L) Gi weavb wejy ß KivB DËg| KviY, Giƒc cwiw¯’ wZ‡Z g~ mK Pvjvb ev wej-Ae-Gw›Uª  _vK‡jI _vK‡jI D³ DcKi‡Yi b¨vh  ¨ evRvi g~ j¨ wba© viY K‡i †`L‡Z n‡e †h Zvi Ki - fMœ fMœ vs‡ki   mgcwigvY g~ mK Pvjvb/wej-Ae-Gw›Uª ‡Z Dwjø wLZ f¨v‡Ui †P‡q Kg bv - wK wK †ewk| G‡Z RwUjZvi m„ wó n‡Z cv‡i|

72

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

Dc- wewa wewa (3) Gi g~ j e³e¨ Av‡iv ¯úó K‡i eY© bv Kiv hvq| ZvQvov, mycvwik cvwik KiwQ| Kwgkbv‡ii Kv‡Q Av‡e`b Kivi weavb wejy ß Kivi  my Dc-wewa (4) G Òch©vß `vwjwjK cÖ gvY _vwK‡Z nB‡eÓ D‡jøL i‡q‡Q| Bnv `wjj `vwLj my wbw`© ó Kiv cÖ ‡qvRb| Zv bv n‡ n‡jj GK GK `ßi/Kg© KZ© v GK GK ai‡bi  `wjj Ki‡Z   ej‡Z ej‡Z   cv‡ib| Zv‡Z †¯^ ”Qvaxb ÿgZvi Aceënvi Ge s Ki`vZv nqivYx †e‡o -Ae-Gw›Uª/g~ mK PvjvbcÎ `L‡j †h‡Z cv‡i| †iqvZ †bqvi mvaviY wbqg Aby mv‡i wej -Ae-

_vKvB h‡_ó|

Dc-wewa (5) wejy ß Kivi cÖ ¯Í ve Kiv n‡q‡Q| KviY, Kwgkbv‡ii Aby ‡gv`b

wb®úÖ‡qvRb|

cÖ ¯Íve-57 wewa 32 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve wewa 32 wb ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve KiwQ:

Ò32|  wbeÜb evwZ‡ji Kvi‡Y e„ w×Kvix   mgš^ mgš^ q |―(1) †Kv‡bv e¨w³i wbeÜb evwZ  j Kivi ci Zvnvi `L‡j _vKv DcKi‡Yi †¶‡Î   P~P~ ovšÍ  `vwLjc‡Î `vwLjc‡Î   e„e„ w×Kvix mgš^ q mvab Kw   i‡Z nB‡e, n B‡e, hw` D³ DcKiY µq ev Avg`vwbi †¶‡Î A_ev D³ DcKi‡Y   AšÍ AšÍ fz ©  ³ nBqv‡Q (Subsumed) Ggb †Kv‡bv DcKi‡Yi   †ÿ‡Î   D³ e¨w³ DcKiY Ki †iqvZ MÖ nY Kwiqv _v‡Kb| (2) Dc-wewa (1) Gi Aaxb e„ w×Kvix mgš^ ‡qi cwigvY nB‡e  DcKiY DcKiY Avg`vwb g~ m‡Ki mgcwigvY| ev µ‡qi  †ÿ‡Î  cwi‡kvwaZ  Ges B‡Zvc~ ‡e©  †iqvZ †iqvZ M„ nxZ  g~ (3) BZtc~ ‡e©  AvB‡bi AvB‡bi aviv 47 †gvZv‡eK AvswkK DcKiY Ki †iqvZ   ªM  nY Kiv nB  qv _vwK‡j , AvswkK DcKi Y Ki e„ w×Kvix mgš^ q Kwi‡Z nB‡e|Ó   wewai wewai wk‡ivbv‡g n« vmKvix mgš^q bv - wK wK e„ w×Kvix mgš^ q Zv v‡ei cvVK‡ì c‡  ÿ hy w³:Rb¨ av nq| D‡jøLcÖ ¯ÍKi‡j ey S‡Z my we av Dc-wewa (1) G Ò m¤ú`Ó kãwUi eënvi mwVK n‡q‡Q e‡j g‡b nq bv| Avm‡j welqwU n‡jv ÒDcKiYÓ| ZvQvov, DcKi‡Yi g‡a¨ AšÍf ³ ©y (subsumed)  n‡q‡Q G welqwU mgš^ q msµvšÍ Ab¨ †Kv‡bv weav‡b   D‡jø D‡jøL †bB|  hv hv DcKi‡Yi g‡a¨ AšÍ f©  y ³ (subsumed)  n‡q‡Q , †hgb : †Kv‡bv †KwgK¨vj Zv ¯^ vfvweKfv‡eB DcKiY| Z‡e, †h‡nZz  GLb GLb Zv †bB   A_© A_© vr †`Lv hv‡”Q bv , †m‡nZz G welqwU ¯úó D‡jøL K‡i  †`qv‡Z fv‡jv   n‡q‡Q| n‡q‡Q| Dc-wewa 32(2) G ïay gvÎ gRy` DcKi‡Yi b¨vh¨ evRvi g~ ‡jï Ki - fMœ fMœ vs‡ki mgcwigvY e„ w×Kvix mgš^ q Ki‡Z ejv n‡q‡Q| DcKi‡Yi Ici cwi‡kvwaZ f¨v‡  Ui M n K‡i   mgcwigvY e„ w×Kvix mgš^ q Kiv AwaKZi hy w³hy ³   n‡e | wewa 31(2) Aby   ÖM †`Ly b| gRy ` DcKi‡Yi b¨ b¨vh¨ vh¨ evRvi g~ ‡j¨  i Ki- fMœ fMœvsk wbY© q Kiv †ek RwUj Ges Zv cÖ K… Z cwi‡kvwaZ f¨v‡Ui mgvb n‡e bv|  hLb hLb cÖ K… Z g~ j¨ cvIqv hvq bv ZLb b¨vh¨

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

73

evRvi g~ j¨ wbY© q K  i‡Z nq| G‡ÿ‡Î wej -Ae-Ae-Gw›Uª /g~ mK PvjvbcÎ i‡q‡Q; ZvB, cÖ K… Z µqg~ j¨ i‡q‡Q| ZvB, b¨vh¨ evRvi g~ j¨ wbY© q Kiv wb®úÖ ‡q  vRb| ZvB, DcKi‡Yi

Ici cÖ K… Z cwi‡kvwaZ Ges B‡Zvc~ ‡e© †iqvZ M„ nxZ cwigvY e„ w×Kvix mgš^ q Kiv AwaKZi hy w³hy ³ I mgxPxb| Dc- wewa wewa (3) cwi‡cÖ wÿZ Gi mv‡_   Lvc Lvq bv e‡j g‡b nq| wewa 24 n‡jv , †Kv‡bv   AwbewÜZ cvIbv`vi Zvi FY Av`vq Kivi Rb¨ hw` RvgvbZ wn‡m‡e iwÿZ cY¨, ¯’ vei - A¯’ A¯’vei m¤úwË wewµ K‡ib †m msµvšÍ  weavb| weavb| weµqwU GKwU mieivn n‡e

Ges Zvi Ici f¨vU cÖ ‡hvR¨ n‡e| hw` weµq Ges wbeÜb evwZj GKmv‡_ Kiv nq, Zvn‡j   weµ‡qi Ici aviv 43 Ges wewa 24 Aby mv‡i f¨vU Av`vq‡hvM¨ n‡e| Avi wbeÜb evwZ‡ji Rb¨ wewa 32 Aby mv‡i e„ w×Kvix mgš^ q cÖ ‡hvR¨ n‡e|  Avgvi Avgvi g‡b nq, wewa 24 GLv‡b fz jµ‡g D‡jøL Kiv n‡q‡Q| Avm‡j GLv‡b ejvi †Póv Kiv n‡q‡Q †h, c~ ‡e© hw` hw` AvswkK DcKiY Ki †iqvZ wb‡q _v‡K, Zvn‡j GLb AvswkK DcKiY Ki e„ w×Kvix mgš^q Ki‡Z n‡e| †m wn‡m‡e cÖ ¯Í ve †ck Kiv n‡q‡Q| Z‡e, †h Bs‡iwR Lmov †_‡K GB weavbmg~ n †bqv n‡q‡Q †mLv‡bI wewa 32 32(3) (3) Gi weavbmg~ n  †bB| †m g~ j Bs‡iwR wb¤œ iƒc: "Adjustments on cancellation of registration. —

(1)

A person whose registration is cancelled has an increasing adjustment in relation to assets on hand at the time the registration is cancelled if the person was allowed an input tax credit in respect of the acquisition or import of those assets, or for something that has been subsumed into those assets. (2) The am amount ount of the adjustment is equal to the tax ffraction raction of the fair market value of the assets on the day immediately preceding the cancellation. (3) The ad adjustment justment shall be made in tthe he VA VAT T return for the final tax period."

mwVK bq , mwVK dig n‡jv g~ mK-9.1| wewa 32(4) G D‡jøwLZ dig g~ mK-2.5  mwVK `vwLjcÎ Ges P  ovšÍ ~ `vwLjcÎ g~ mK-9.1  di‡g di‡g `vwLj Ki‡Z nq|  hv‡nvK, hv‡nvK, G K_v ejvi Rb¨ Avjv`v Dc-wewai cÖ ‡qvRb †bB| cÖ ¯Í v‡ei   Dc-wewa (1) G GwelqwU Dc-wewa 32(4) wejy ß Kivi cÖ ¯Íve Kiv n‡q‡Q | AšÍ f©  y ³ Kiv n‡q‡Q| ZvB, eZ© gvb

cÖ ¯Í ve-58 wewa 33 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve wewa 33 wb ¤œ iƒ‡c cÖwZ  ¯’ vcb Ki  vi cÖ ¯Í ve Kiv n‡jv:

74

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

Ò33| we  µ‡qi   D‡Ï‡k¨ D‡Ï‡k¨   µqK… µqK… Z  eëüZ eëüZ (Second-hand) c  ‡Yï †¶‡Î  n« n«vmKvix mgš^ q |―(1) wb¤œ ewY© Z kZ© vw` c~ iY mv‡c‡ÿ, weµ‡qi D‡Ï‡k¨ µqK… Z eëüZ c‡Yï †µZv n« vmKvix mgš^ q mvab Kiv hvB‡e , hw` ― (K) cY¨wU †Kv‡bv AwbewÜZ   ev AZvwjKvfz ³ e¨w³i wbKU nB‡Z µ  q Kiv (L) nq; mieivnwU K  i‡hvM¨ mieivn nq ; (M) µqK… Z  c‡Yï weµq Ki‡h  vM¨ mieivn nq; Ges Ges (N) †evW© KZ… K © wba© vwiZ c×wZ‡Z GB AvBb Ges wewagvjvi Aaxb mKj cy ¯Í K I wnmvecÎ msi¶Y Kiv nq| (2) n« vmKvix mgš^ ‡qi cwigvY nB‡e eëüZ   cY¨ µ‡qi wecix‡Z   †  µZv KZ… K © cwigvY| cwi‡kvwaZ  c‡Yi Ki fMœ vs‡ki mg cwigvY| (3) eëüZ cY¨ µq Kivi Ki †gqv‡` A_ev Z rcieZx© rcieZx© 4 (Pvi)wU Ki- ‡gqv‡ì ‡gqv‡ì g‡a¨ n«vmKvix mgš^ q mvab Kwi‡Z nB‡e| (4) †h †ÿ‡Î   eëüZ cY¨ cÖ`vb Kwiqv bZz b cY¨ µq Kiv nq, †mB‡ÿ‡Î MÖ nxZv KZ© eëüZ   „ K Dnvi b¨vh¨ evRvi g~ ‡jï Ki - fMœ fMœvs‡ki mgcwigvY mvab Kiv hvB‡e|Ó n« vmKvix c‡Yï mgš^ q   mvab

cÖ ¯Í v‡ei c‡  ÿ hy w³:  wewai wk‡ivbv‡g n« vmKvix mgš^ q D‡jøL Kiv cÖ ‡qvRb| Zvn‡j mnR‡eva¨ nq| Dc- wewa wewa (1)(L) Av‡iv   mnRfv‡e mnRfv‡e mvRv‡bv hvq| †mfv‡e cÖ ¯Í ve †ck Kiv n‡q‡Q | Dc- wewa wewa (1)(M) G‡ÿ‡Î †gv‡UI cÖ vmw½K bq| KviY, GLv‡b g~j welq n‡jv, ¯’ vbxqfv‡e µqK… Z †m‡KÛ - n¨vÛ n¨vÛ cY¨| ZvB, Avg`vwbK… Z cY¨ nIqvi †Kv‡bv AeKvk †bB| ZvB, G B Dc- wewa wewa wejy ß Kiv hvq| fvlv A Av‡iv v‡iv mnR I mvejxj Kiv h  vq| Dc- wewa wewa (3) G n« vmKvix mgš^ q †bqvi mgqmxgv wba© viY Kiv n‡q‡Q wewµi Ki  ‡gqv`| weµx A‡bK c‡i n‡Z cv‡i| A‡bK c‡i weµx n‡j weµxi Ki - ‡gqv‡` ‡gqv‡` n« vmKvix mgš^ q wb‡ wb‡ZZ nn‡e| ‡e| wK wKš‘š‘  wZwb‡Zv wZwb‡Zv µq g~ j¨ c~ ‡e© B ccwi‡kva wi‡kva KK‡i‡Qb| ‡i‡Qb| ZvQvov, †iqvZ ev n«vmKvix mgš^q †bqvi Rb¨ g~ j¨ cwi‡kva Kiv †Kv‡bv kZ©  bq| bq| ZvB, µq Kivi cieZx© 4 4 (Pvi) Ki- ‡gqv‡ì ‡gqv‡ì g‡a¨ n« vmKvix mgš^ q Kiv hv‡e Ggb weavb K  ivi cÖ ¯Í ve Kiv n‡q‡Q | AvBb I wewagvjvi Ab¨Î †iqvZ I mgš^ ‡qi mgqKvj Ggb| GKB cwiw¯’ wZ‡Z weavb GKiKg nIqv ìKvi| Zvn‡j ey Sv Ges ev¯Íevqb Kiv mnR nq| g~ j Bs‡iwR‡Z Av‡iv GKwU welq D‡jøL i‡q‡Q hv wb¤œ iƒc: "Where second-hand goods are given by a person who is not registered or enlisted as part payment for new goods of a similar kind, the fair market value of the traded-in goods used to determine the consideration for the new goods must be the same same as the consideration ref referred erred to in subsection subsection (2)."

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

75

c~ ivZb cY  ¨ w`‡q GKBiKg bZz b cY¨ †bqv GKwU ¯^vfvwe fvweKK Kg© KvÛ| †hgb

c~ ivZb †Uwjwfkb w`‡q Zvi mv‡_ wKQz  AwZwi³ AwZwi³ g~ j¨ w`‡q bZz b †Uwjwfkb †Kbv hvq| Ggb GKwU weavb AšÍ f©  y ³ Kiv mgxPxb| Dc‡i ewY© Z Bs‡iwRi Aby w`Z A‡_©  bv bv n‡jI IB aviYv wb‡q Ggb weavb Kiv hvq| h vq| †m  †gvZv‡eK cÖ ¯Í ve †ck Kiv n‡q‡Q|

cÖ ¯Í ve-59 wewa 34 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve wewa 34 wb  ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Íve Kiv n‡jv:

Ò34| exgv msµv  šÍ   mgš   ^ q|―(1) exgvKvix KZ© K „ Ki‡hvM¨ exgv †mevi wecix‡Z, AwbewÜZ AbvevwmK (unregistered non-resident)  e¨w³ e¨w³ e¨ZxZ Ab¨ †Kv‡bv   n« vmKvix mgš^ q mvab Kwi‡Z nB‡e | exgv †mevMÖ nxZv‡K ÿwZc~ iY cÖ `v‡bi †ÿ‡Î  n« (2) exgvKvix Dc- wewa mvab Kwievi ci cy btexgv wewa (1) †gvZv‡eK n« vmKvix mgš^ q  mvab ev Ab¨ †Kv‡bv gva¨‡g   Dnvi wecix‡Z   A_© cÖ vß nB‡j   exgvKvix‡K   e„ w×Kvix mgš^ q mvab Kwi‡Z nB‡e   Ges cy btexgvKvix‡K ÿwZc ÿwZc~ iY ~ cÖ `v‡bi wecix‡Z n« vmKvix mgš^ q mvab Kwi‡Z nB‡e | (3) †Kv‡bv wbewÜZ exgv †mevM    Ö nxZv Dc-wewa (1) Gi Aaxb ÿwZc~ iY cvIqvi ci e„ w×Kvix mgš^ q mvab Kwi‡eb| (4) mgš^ ‡qi cwigvY nB‡e cwi‡kvwaZ   A‡_© A‡_© i Ki - fMœ fMœ vs‡ki mgcwigvY Ges †h Ki-†gqv‡` A_©  cwi‡kva 4(Pvi)wU Kicwi‡kva Kiv nB‡e †mB Ki †gqv‡` A_e  v ZrcieZx©  4(Pvi)wU mgš^ q mvab Kwi‡Z nB‡e| ‡gqv‡`  mgš^ (5) exgvK… Z †h welqwUi Rb¨ ÿwZc~ iY cÖ vß nBqv‡Q  hw` hw` Dnvi mgy `q ev AvswkK A¨vnwZcÖ vß nq A_ev e¨w³MZ D‡Ï‡k¨ eëüZ nq   Zvnv nB‡j mgš^ q Kiv hvB‡e bv|Ó

cÖ ¯Í v‡ei c‡  ÿ hy w³: GB wewa‡Z g~ jZ exgvi †ÿ‡Î n«vmKvix I e„ w×Kvix mgš^q Av‡jvPbv Kiv n‡q‡Q| Z‡e, AvB‡bi aviv 2(71) Ges 2(103) AbyMÖM nÖ K‡i †`Ly b| aviv 2(103)-G n«vmKvix mgš^q AšÍ f©   y ³ i‡q‡Q wKš‘  aviv aviv 2(71)-G e„ w×Kvix mgš^q AšÍ f©  y ³ †bB| †m †gvZv‡eK ms‡kvab cÖ ‡qvRb| cÖ ¯Í ve µwgK-00 G aviv 48 Gi cÖ ¯Í v‡e  Zv Zv A  šÍ f©   y ³ Kiv n‡q‡Q| 34(1)(L) Gi kZ© wU GLv‡b mvgÄm¨c~YY© bq| © bq| Dc-wewa 34(1) G g~ jZ ejv n‡”Q †h, exgvKvix exgvK… Z e¨w³‡K ÿwZc~ iY cÖ`vb Ki‡e| ZvB, ÿwZc~ i‡Yi evB‡ii †Kv‡bv welq GLv‡b D‡jøL Kiv AcÖ vmw½K| GB weav  ‡bi d‡j g‡b n‡Z cv‡i †h, Zvn‡j exgvKvix Avg`vwb ev µ‡  q  i wecix‡Z †iqvZ cv‡e bv, Ggb wKQz  eyey Sv‡bv n‡q‡Q bv- wK| wK| wK wK †iqvZ cv‡e bv Zv aviv 46 G ewY© Z i‡q‡Q| ZvB, GLv‡b   Zv Zv D‡jøL Kivi AeKvk †bB| GKRb   f¨vU‡hvM¨ mieivnKvix   (cY¨, †mev I ¯’ vei m¤úwË)

76

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

mvaviYZ hv hv †iqvZ cvB, exgvKvix Zv cv‡e| G n‡jv avb| ZvB, n‡ jv AvB‡bi mvaviY we avb| exgvKvix Avg`vwb ev µ‡qi wecix‡Z   †iqvZ cv‡e bv, Ggb A_©  n‡Z n‡Z cv‡i bv| wewa

34(1)(L) Gi weavb wejy ß KivB †kÖq| †m †gvZv‡eK myccvwik vwik As‡k cÖ ¯Í ve AšÍ f©  y ³ Kiv n‡q‡Q| © bq| Dc- wewa 34(1)(M) Gi kZ© wU GLv‡b mvgÄm¨c  ~Y©Y bq| wewa 34(1) G g~ jZ ejv n‡”Q †h, exgvKvix ex  g  vK… Z e¨w³‡K ÿwZc~ iY cÖ `vb Ki‡e| ZvB, ÿwZc~ i‡Yi evB‡ii †Kv‡bv welq GLv‡b D‡jøL Kiv  i cÖ‡qvRb †bB| Zv‡ì g‡a¨ Ab¨ †Kv‡bv †jb - ‡`b ‡`b n‡Z cv‡i| †mme †jb - ‡`b ‡`b †m msµvšÍ  weavb weavb Aby mv‡i n‡e| Zv‡ì g‡a¨ A_© ‣bwZK †jb - ‡`‡bi ‡`‡bi evB‡iI A‡bK wKQz n‡Z cv‡i| †mme welq D‡jøL Kiv w   b®úÖ ‡qvRb| GLv‡b g~ j welq n‡jv exgvKvix f¨vU‡hvM¨ exgv‡mevi wecix‡Z wegvK… Z e¨w³‡K †Kv‡bv ÿwZc~ iY cÖ `vb Ki‡j exgvKvix n«vmKvix mgš^ q wb‡Z cvi‡e|  mymycvwik cvwik As‡k †m †gvZv‡eK GB Dc - wewawU wewawU mswÿß AvKv‡i †ck Kiv n‡q‡Q| 34(2) Dc- wewa   xj Kiv hvq| (L)- ‡Z wewa (2) Gi fvlv Av‡iv mvej ‡Z Aby gwZi D‡jøL i‡q‡Q hv wb®úÖ ‡qvRb| †m †gvZv‡eK cÖ ¯Í ve †ck Kiv n‡q‡Q| wewa 34(1) I (2) G Ò ‡Kv‡bv wbewÜZ D‡jøÿwZc~ L Kiv ‡qvRb| exgvKvixD‡jøwbewÜZ exgvKvix| ZvQvov,exgvKvixÓ ZvQvov, cy btexgvKvix iYwb®úÖ †`qvi mgq wKKviY, Ki‡emeZv GLv‡b L Kiv n  qwb| c~ btexgvKvix n« vmKvix mgš^ q Ki‡e GUvB ¯^ vfvweK| Dc -wewa -wewa 34(1)-G

exgvKvix ÿwZc~ iY †`qvi mgq n«vmKvix mgš^ q Ki‡e| `y ‡ÿ‡Î GKiKg nIqv ìKvi| †m †gvZv‡eK cÖ ¯Í ve Ask MVb Kiv n‡q‡Q| 34(3) GB Dc- wewawU -wewa 34(1) wewawU Av‡iv ms‡ÿ‡c †ck Kiv hvq| GLv‡b Dc -wewa Gi D×… wZ †`qvB h‡_ó| exgv †mevwU Ki‡hvM¨ mieivn n‡Z -wewa 34(1) n‡ Z n‡e Zv Dc -wewa G D‡jøL i‡q‡Q| Ki‡hvM¨ mieivn n‡j Zv Aek¨B A_© ‣bwZK Kvh© µg cÖwµqvq mieivn Kiv n‡q‡Q|  mymyccvwik vwik As‡k †m †gvZv‡eK   mswÿß mswÿß AvKv‡i  †ck   Kiv Kiv n‡q‡Q| 34(4) I (6) GK‡Î †ck Kiv hvq| mgš^ q Kivi mgqmxgv Ab¨vb¨ wewai mv‡_ GKiKg Kivi cÖ ‡qvR‡b mswkøó Ki - ‡gqv` ‡gqv` A_ev ZrcieZx© 4(Pvi) Ki- ‡gqv‡ì ‡gqv‡ì g‡a¨ wba© viY Kiv hvq| †m †g †gvZv‡eK vZv‡eK myccvwik vwik As‡k cÖ ¯Í ve †ck Kiv n‡q‡Q| 34(5) GB Dc-wewawU cy b twjLb cÖ ¯Í ve twjLb K‡i K‡i mswÿß I mnR Ki Kivv hvq hvq|| †mfv‡e  cÖ †ck   Kiv Kiv n‡q‡Q| GB wewai welqe¯‘ †ek RwUj| †h g~ j Bs‡iwR  †_‡K Aby ev` I m¤úv`bv K‡i evsjvwU cÖ ¯‘ Z Kiv n‡q‡Q †mLvb †_‡K exgv msµvšÍ  AskUz AskUz Kz  wb‡¤œ wb‡¤œ  †ck †ck Kiv n‡jv | G wewai Kiv gg© v_©   eyey S‡Z cÖ ‡qvR‡b   Zv Zv cvV K‡i evsjvi mv‡_ Zz jbv K‡i   AšÍ AšÍ wb©nxZ  A_© A_©  AvZ¥¯’ AvZ¥¯’ Kiv hv‡e e‡j Avkv K  iv hvq|

evsjv‡`‡ki   f¨vU f¨vU eë¯’ vq ms¯‥v‡ii cÖ ¯Í ve

77

"Adjustments relating to insurance. — —

Ad A djustm justments nts on maki king ng i nsura nsuranc nce e payments nts (1) A registered insurer has a decreasing d ecreasing adjustment if the person makes a payment to another person under a contract of insurance and all of the following conditions are met:    (a) the supply of the contract of insurance was a taxable supply; (b) the payment is not made in respect of a supply to the insurer or an import by the insurer; (c) the payment is not made in respect of a supply to another person, unless that supply is a taxable supply, on which VAT is imposed at a rate other than zero; and (d) the person to whom the payment is made is not an unregistered non-resident. (2) The amount of the adjustment is equal to the tax fraction of the payment made and the adjustment shall be made in the VAT return for the tax period in which which the payment is made. made. Note: Insurance is a risk intermediation service, in which the insurance brings together many people willing to pool their funds to hedge against the risk of suffering a loss. The decreasing adjustment ensures that the insurer pays net VAT only on its insurance margin, which reflects the difference between the amounts it receives for premiums and the amounts it is required to pay out when insured persons suffer losses. This is the amount that represents the value added by the insurer across all insured persons. Example 1: An insurer makes a payment of Taka 5.75 lakh to an insured person whose boat was destroyed in an accident. The insurer is entitled to a decreasing adjustment of Taka 75,000, which is the tax fraction of the amount paid under the policy. If the insured person buys a new boat using the insurance payment, the output tax of the seller (or if the boat is imported, the tax payable on the import) will approximate the adjustment allowed to the insurer. This is because the cost of replacing the boat is effectively a cost of the insurer’s business and has already been effectively effectively taxed when the iinsurance nsurance prem premiums iums were ttaxed. axed.

Ad A djustm justments nts on r ecei vi ng sub subr ogat gati on payments nts (3) A registered insurer has an increasing adjustment if     (a) the insurer recovers an amount (other than aggravated or exemplary damages) as a result of the exercise of rights acquired by subrogation under a contract of insurance; and (b) a deduction under subsection (2) has been allowed to the insurer for the payment to which the recovered amount relates. (4) The amount of the adjustment is equal to the tax fraction of the payment made and the adjustment shall be made in the VAT return for the tax period in which 2: which the payment is received. receive Example The insurer in exampled.1 exercises its rights of subrogation and sues the third party who cause the accident acciden t in which the insured person’s boat was destroyed. That person is also insured and the second insurer pays Taka 5.75 lakh

78

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   to the first insurer. Under subsect subsection ion (1), the second insurer is allowed a decreasing adjustment equal to the tax fraction of the amount paid. Under subsection (2), that decreasing adjustment for the second insurer is matched by an increasing adjustment for the first insurer. These adjustments ensure that the insurer that ultimately bears the loss is the person who is entitled to the decreasing adjustment and prevents both insurers claiming the adjustment.

Ad A djustm justm ents nts on r ecei vi ng i nsura nsuranc nce e payments nts (5) A registered person has an increasing adjustment if     (a) the person receives a payment under a contract of insurance, whether or not the person is a party to the contract; (b) the payment relates to a loss incurred    (i) in the course of the per son’s son’s economic activity; or   (ii) in relation to an asset used wholly or partly in the person’s economic activity; and and   (c) the supply of the contract of insurance was a taxable supply. (6) The amount of the adjustment is equal to the tax fraction of the payment received, received, reduced to th thee extent that: (a) the economic activity in which the loss was incurred involves the making of exempt supplies; or (b) the asset to which the loss relates was used in making exempt supplies or for private purposes; and (c) if both paragraph (a) and paragraph (b) apply, whichever is most appropriate in the context of the payment received. Example 3: Continuing examples 1 and 2, the insurer person whose boat was destroyed uses the boat predominantly in the course of providing cruises in the Bay of Bengal to tourists visiting Bangladesh. However, on occasions, the boat is used for private purposes and the person has to date claimed only 85 percent of the input tax credits relating to the purchase, repairs and maintenance, and improvements to the boat on the basis that it is used 15 percent for private purposes. The amount of output tax payable by the person is 85 percent of 75,000, which is Taka 63,750. Note: The net effect of the adjustments under this section in respect of the examples given is that the two insurers pay out VAT-inclusive amounts under the policy, the first insurer receives a decreasing adjustme adjustment nt equal to the VAT included in the payout but later repays that amount by making an increasing adjustment equal to the decreasing adjustment allowed to the second insurer. Having received a payment of Taka 5 Lakh, the insured person makes an increasing adjustment adjustment of Ta Taka ka 63,750. When the insured person buys (or imports) a replacement yacht for the same value, the supplier (or the insured person as importer) pays VAT of 75.000 and the insured person claims an input tax credit of Taka 63,750. The remainder of the undeductible input tax is covered by the insurers, and is ultimately paid by the second insurer, who is allowed a decreasing adjustment adjustment for the full tax fraction in reflection of the fact that the cost of the input tax that cannot be deducted by the insured person is a cost of the insurer’s business and has been effectively effe ctively taxed. The adjustment required under subsection (6) ensures that that insured person does not receive a double benefit by being paid the VAT-inclusiv VAT-inclusivee price of the replacement boat and an input tax credit when it purchases that replacement boat."

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

79

wewa 34 G ewY© Z n«vmKvix I e„ w×Kvix mgš^q mswÿßfv‡e wb¤œ iƒ‡c cÖKvk Kiv hvq:

exgv †mev M  önYKvix

exgv †mev cÖ `vbKvix ev

exgvKvix ÿwZc~ iY Mª nY K‡i‡Q| exgv †mev Mª nYKvix‡K e„ w×Kvix mgš^ q Ki‡e| ÿwZc~ iY cÖ`vb K‡i‡Q| [34(3)] n«vmKvix mgš^ q Ki‡e [34(1)] cy btexgvKvixi KvQ †_‡K ÿwZc~ iY †c‡q‡Q| e„ w×Kvix mgš^q Ki‡e| [34(2)]

cy btexgvKvix

exgvKvix‡K ÿwZc~ iY cÖ `vb K‡i‡Q| n« vmKvix mgš^ mgš^q Ki‡  e|

(GB AskUzKz K z wewa‡Z wewa‡Z †bB) †bB)

cÖ ¯Í ve-60 wewa 35 cÖ wZ  ¯’vcb  Kivi Kivi cÖ ¯Í ve wewa 35 wb ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Íve KiwQ:

Ò35| jUvwi, jvwK-Wª, i¨vdj Wª, nvDwR Ges Aby iƒc D‡`¨v‡Mi   †¶‡Î -Wª, nvDwR, A_ev Aby iƒc Kvh© µg mgš^ q |―(1) jUvwi, jvwK- Wª Wª, i¨v‡dj -Wª cwiPvjbvKvi   x e¨w³ KZ©  „ K D³   Kvh© Kvh© µ‡gi djkÖ æwZ‡Z Avw_© K cy i¯‥vi   ev ev Ab¨weafv‡e cy i¯‥vi cÖ`vb  Kiv Kiv nB‡j D³ e¨w³ n« vmKvix mgš^ q mvab Kwi‡Z cvwi‡eb| Ki(2) nª vmKvix mgš^ ‡qi cwigvY nB‡e Avw_© K cy i¯‥vi eve` cwi‡kvwaZ A‡_©i  Ki fMœ vs‡ki mgcwig  vY A_ev Ab¨weafv‡e cÖ `vb Kiv cy i¯‥v‡ii µqg~ j¨ ev b¨vh¨ evRvi g~ ‡jï Ki - fMœ fMœ vs‡ki mgcwigvY | (3) †h Ki †gqv‡`  cy i¯‥vi eve` A_©  cwi‡kva A_ev cwi‡kva Kiv nB‡e  †mB Ki -†gqv‡`  A_ev ZrcieZx© 4(Pvi)wU 4(Pvi)wU Ki- ‡gqv‡ì n« vmKv |Ó ‡gqv‡ì g‡a¨  n« ix mgš^ q mvab Kwi‡Z nB‡e |Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: KZUz Kz  cwigvY cwigvY n« vmKvix mgš^ q   Ki‡Z Ki‡Z n‡e n ‡e Zv GB wewa‡Z D‡jøL Kiv nqwb| mvaviYZ n«vmKvi   x mgš^ q Ki‡Z n‡e Ki - fMœ fMœ vs‡ki mgcwigvY A_©| n« vmKvix mgš^ q cÖ `vb Kivi Rb¨ Ab~ ¨b 4(Pvi) Ki- ‡gqv` ‡gqv` mgq †`qv hvq| AvBb I wewai Ab¨Î wewfbœ  cwiw¯’ cwiw¯’ wZ‡Z †miKg †`qv n‡q‡Q| †Kv‡bv welq GKiKg n‡j Zv ev¯Íevqb Kiv mnR nq| ZvQvov, GB wewai eY© bv Kiv hvq| ZvQvov, Av‡iv mvejxj  Kiv Avw_© K cy i¯‥vi Qvov `ª ‡eï gva¨‡gI cy i¯‥vi cÖ `vb Kiv nq| ZvB, wewa‡Z †m welqwUI

80

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

D‡jøL _vKv ìKvi| †m †gvZv‡eK wewawU D³  iƒ‡c cÖ wZ¯’ vcb Kivi cÖ ¯Í ve Kiv n‡q‡Q|

cÖ ¯Í ve-61 wewa 36 cÖ wZ  ¯’ vc b Kivi cÖ ¯Í ve

wewa 36 wb ¤œ iƒ‡c cÖ wZ  ¯’ vcb Kivi cÖ ¯Í ve KiwQ:

Ò36| Kinvi ev cwigvY cwieZ© ‡bi †¶‡Î mgš^ q |―(1) †  Kv  ‡bv wbewÜZ e¨w³   n« vmKvix ev e„ w×Kvix   mgš^ mgš^q mvab Kwi‡Z cvwi‡eb, hw` D³   e¨w³ e¨w³ mieiv‡ni †¶‡Î cÖ ‡hvR¨ cÖ K… Z Ki A‡c¶v wfbœ cwigvY Ki cwi‡kva Kwiqv _v‡Kb| (2) mswkø ó mieiv‡ni †¶‡Î cwi‡kvwaZ K‡ii cwigvY Ges   cÖ K… Z cÖ ‡`q K‡ii cwigv‡Yi g‡a¨ cv_© K¨RwbZ A_© nBj mgš^ q‡hvM¨ A‡_© i cwigvY| (3) cÖ K… Z Ki A‡cÿv wfbœ cwigvY Ki cwi‡kva Kiv nBqv‡Q   Bnv †hB Ki †gqv‡`   DÑvwUZ DÑvwUZ nB‡e, †mB   Ki Ki †gqv‡`   ev ev ZrcieZx©  22 (`y B)wU Ki †gqv‡ì g‡a¨ e   „ w×Kvix mgš^ ‡qi †ÿ‡Î 2 kZvsk my`mn mgš^ q mvab Kwi‡Z nB‡e   wKš‘ n« vmKvix mgš^ ‡qi †ÿ‡Î my ` cÖ ‡hvR¨ nB‡  e bv|

(4) mieivnKvix Ges mieivn Mª nxZv whwbB cÖ_‡g _‡g mgš^ q Kiæ Kiæbb bbvv †Kb, AciRb‡K |Ó wecixZag©  x mgš^ q mvab Kwi‡Z nB‡e |Ó cÖ ¯Í v‡ei c‡  ÿ hy w³: wk‡ivbv‡g Ò KinviÓ Gi cwie‡Z© Ò Kinvi ev cwigvYÓ cÖ wZ¯’ vcb Ki  v ìKvi| KviY, Z… Zxq Zdwm‡ji †Uwej -4 †gvZv‡eK nvi Qvov c  wigvY cwieZ© b n‡Z cv‡i| (1) GB Dc- wewa‡Z wewa‡Z Ò we‡kl †Kv‡bv mieiv‡ni †ÿ‡ÎÓ kãmg~ n cÖ ‡qvRb †bB| KviY, †h‡Kv‡bv mieiv‡ni †ÿ‡Î Ggb cwiw¯’ wZ n‡Z cv‡i| Bnv   †Kv‡bv we‡kl mieiv‡ni Rb¨ cÖ ‡hvR¨ bq| Ò g~ j¨ ms‡hvRb Ki cwi‡kva Kwiqv _v‡KbÓ GB kãmg~ nI mwVK bq| KviY, Gfv‡e m  ¤ú~ iK ïé Kg- ‡ewk ‡ewk cwi‡kvwaZ n‡Z cv‡i| ZvB, wk‡ivbv‡g Ò KinviÓ ejv n‡q‡Q, Òg~ mKnvi ejv nqwbÓ| (2) GB wewa‡ZI Ò g~ j¨ ms‡hvRb KiÓ D‡jøL Kiv n‡q‡Q| ÒKiÓ D‡jøL Kiv †kÖq| (3) mgš^ q KLb Ki‡Z n‡e Zv GKwU cÖ kœ| Dc- wewa wewa (3) G D‡jøL i‡q‡Q †h, †h   Ki-†gqv‡` A_© cwi‡kva Kiv n  ‡e   †m Ki -†gqv‡ì `vwLjc‡Î mgš^ q mvab Ki‡Z n  ‡e| G welqw  U A¯úó| GLv‡b A_© cwi‡kva ej‡Z Kx ey Sv‡bv n‡q‡Q, mieiv‡ni g~ j¨ bv- wK f¨vU c~ ‡e© B cwi‡kva Kiv n‡q‡Q | wK f¨vU? cÖ K… Z A‡_©  mieiv‡ni mieiv‡ni g~ j¨ Ges  f¨vU

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

81

g~ j¨ G es f¨vU cÖ `vb K‡i‡Qb mieivn Mª nYKvix|  mieiv‡ni mieiv‡ni g~ j¨ cwi‡  kva Kivi mgq welqwU Rvbv hv‡e GgbwU Kvg¨ bq| welqwU Av‡iv A‡bK c‡i Rvbv n‡Z cv‡i |

mieivn cÖ `vbKvix ev Mª nYKvix †h †KD welqwU DÑvUb Ki‡Z cv‡ib| G `y R‡bi †h   †KD mgš^ ‡qi KvR ïiæ Ki‡Z cv‡ib| GKRb mgš^ q Ki‡j AciRbI K‡imcwÛs D³  iƒc  cÖ cÖ ¯Í ve † ck ck Kiv mgš^ q Ki‡eb G msµvšÍ  weavb weavb _vKv Avek  ¨K| †m  †gvZv‡eK  D³ n‡q‡Q|

cÖ¯ ve-62 Í wewa 45 m s‡kvab s‡kvab  Kivi Kivi cÖ ¯Í ve GB wewai gva¨‡g aviv 62 Gi AvIZvq c×wZ wba© viY Kiv n‡q‡Q| G‡ÿ‡Î †hme `wjj PvIqv n‡q‡Q n‡ q‡Q Zv †ek AwZwi³ e‡j g‡b nq| 1991 m‡bi f¨vU AvB‡bI Giƒc   ~ wej-Ae-G·‡cvU©  Ges cÖ Z¨c©YY/‡iqvZ /‡iqvZ †bqvi   weavb weavb wQj| †mLv‡b g  jZ Ges wcAviwm Gi i wfwË‡Z cÖ vc¨ we‡kl cÖ Z¨c©Y K‡  i†iqvZ wn‡m‡e PjwZ(2)wnmve †iwR÷v‡ Rgv K‡ †h -wewa Gi `dv (K) iGi(g~ mKDc- `dv †bqv †h‡Zv| GLv‡b Dc -wewa 18) `dv (B)‡Z `wjj PvIqv n‡q‡Q (ißvwbK… Z c‡Y¨ Avg`vwbK… Z DcKiY eënv‡ii cÖ gvYcÎ) Zv `vwLj Kiv Ly e KwVb n‡e e‡j g‡b nq| G‡ÿ‡Î †Kvb& †Kvb& `wjj `vw `vwLj Lj Ki‡Z n‡e Zv ejv nqwb|

ZvQvov, G‡ÿ‡Î cÖ Z¨c©Y/‡iqvZ Y /‡iqvZ †bqvi cÖ ‡qvR‡b Kwgkbv‡ii Kv‡Q Av‡e`b Ki‡Z n‡e Ges Kwgkbv‡ii Aby ‡gv`b cvIqvi ci cÖ Z¨c©YY/‡iqvZ /‡iqvZ   †bqvi weavb Kiv n‡q‡Q| c~ ‡e© i AvB‡bi AvIZvq Giƒc weavb Qj w   bv| c~ ‡e© i AvB‡bi AvIZvq ißvwbKviK wb‡R wb‡RB `wjjvwì wfwË‡Z PjwZ wnmve †iwR÷v‡ii gva¨‡g cª c vc¨ ª cÖ Z¨c©Y †iqvZ wn‡m‡e Rgv K‡i wb‡Zb| eZ© gvb weavb Aby mv‡i Kwgkbvi Aby gwZ †`qvi ci Giƒc mgš^ q Kiv hv‡e hv Ki`vZvevÜe n‡e bv| ZvQvov, Giƒc weavb ißvwb wbiær  mvwnZ Kivi AvksKv i‡q‡Q| Kwgkbv‡ii c‡ÿ GZ Aby gwZ †`qv mnR n‡e bv| ZvQvov, Kwgkbvi hw` Zu vi GB `vwqZ¡  Ab¨ Ab¨ †Kv‡bv Kg© KZ© vi Ici †Wwj‡MU K‡i †`b, Zvn‡jI bvbv RwUjZv m„ wó nIqvi AvksKv i‡q‡Q| ZvB, wbw`© ó `wjjvwì wfwË‡Z ißvwbKviK wb‡R wb‡RB cÖ vc¨ cÖ Z¨c©Y †iqvZ wn‡m‡e `vwLjc‡Î mgš^q K‡i †b‡eb, Giƒc weavb Kiv mgxPx  b e‡j Avgvi AwfgZ| cieZx© ‡Z iæwUb wbixÿv Kivi mgq ev †Kv‡bv we‡kl wbixÿv Kivi mgq f¨vU KZ©  „ccÿ ÿ hvPvB K‡i †`L‡eb †h, mgš^ q Kiv mwVK -bv| Av‡Q wK -bv|

82

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

cÖ ¯Íve-63 wewa 49 m s‡kvab s‡kvab  Kivi Kivi cÖ ¯Í ve Dc-wewa (2) G cÖ_g _g eëüZ ÒKi`vZvÓ wejy ß Kiv mgxPx  b n‡e; KviY, G kãwU G ev‡Kï †k‡l Av‡iv GK  evi eënvi Kiv n‡q‡Q, hvi d‡j ev‡K  ï MVb mwVK Av‡Q e‡j g‡b nq bv |

cÖ ¯Í ve-64 wewa 51 cÖ wZ  ¯’ vcb Kivi Kivi cÖ ¯Í ve wewa 51 wb ¤œ iƒ‡c cÖwZ  ¯’vcb Kivi cÖ ¯Í ve KiwQ:

Ò51| WvK  ‡hv‡M   †cÖ wiZ  ev ev evnK gvidZ `vwLjK… Z `vwLjc‡Îi   †ÿ‡Î   †ckK… Z iZ ev evnK gvidZ `vwLjK… Z `vwLjc‡Îi †ÿ‡Î aviv nBevi mgq|― WvK  ‡hv‡M †cÖ w   64 Gi Dc-aviv (1) G Dwjø wLZ Zvwi‡Li g‡a¨ Dnv mswkø ó ¯’vb ev `ß‡i M„ nxZ nB‡Z nB  ‡e|Ó cÖ¯ v  ‡ei Í c‡  ÿ hy w³: aviv 64(1) Gi †cÖ wÿ‡Z GB wewawU my¯úó n‡q‡Q e‡j g‡b nqbv | aviv 64(1) Aby mv‡i , Ki †gqv` mgvß nIqvi ci 15 (c‡bi) w`‡bi g‡a¨ `vwLjcÎ `vwLj Ki‡Z n‡e| 1991 m‡bi f¨vU AvB‡bI Giƒc weavb wQj| Avgv‡ì †`‡ki f¨vU`vZvMY G c×wZ‡Z Af¨¯Í| A_© vr Rvby qvix gv‡mi `vwLjcÎ †deª æqvix gv‡mi 15 Zvwi‡Li g‡a¨ `vwLj Ki‡Z n‡e; †deª æqvix gv‡mi `vwLjcÎ gvP© gv‡mi gv‡mi 15 Zvwi‡Li g‡a¨ `vwLj Ki‡Z n‡e BZ¨vw`| A_© vr AbjvB‡b `v `vwLjcÎ wLjcÎ †ck Kivi †ÿ‡Î cieZx©  gv‡mi gv‡mi 15 Zvwi‡Li g‡a¨ f¨vU AbjvBb wm‡÷‡g   †cÖ iY (send)  Ki‡Z Ki‡Z n‡e| Ab¨vb¨ c×wZ‡Z `vwLjcÎ `vwLj Kivi †ÿ‡Î cieZx© gv‡mi 15 Zvwi‡Li g‡a¨

mswkø ó ¯’ vb nqevbv|`ß‡i Qv‡Z wewa KKi‡j G welqwU ¯úófv‡e ZvB,`vwLjcÎ wewa 51 †c․u D³ cÖ51 ¯Í vecvVKi †evaMg¨ iƒ‡c n‡e| cÖ wZ¯’ vcb cÖ v i‡j n‡q‡Q|

cÖ ¯Í ve-65 wewa 52(6) wejy ß Kivi cÖ ¯Í ve wewa 52(6) wejy ß Kivi cÖ¯ ve Í Ki  v n‡q‡Q| AbyM nÖ K‡i cÖ ¯Í ve-00 †`Ly b| aviv 72 G welqwU A  šÍ f© mnRxKi‡Yi cÖ ‡qvR‡b  aviv   y ³ Kivi cÖ ¯Í ve Kiv n‡q‡Q|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

83

cÖ¯ ve-66 Í wewa 101 G m s‡hvR‡bi s‡hvR‡bi cÖ ¯Í ve wewa 101 Gi Dc-wewa (1) Gi `dv (O) Gi ci wb  ¤œ iƒc b  Zz b `dv (P) mw   bœ ‡ek Kivi cÖ¯ ve Í KiwQ: Ò(P) RvZxq ivR¯^ †evW©  KZ© KZ©  „ K cÖ `Ë g~ mK civgk© K jv  B‡m  ÝcÖ vß civgk© K;Ó

cÖ ¯Í v‡ei c‡  ÿ hy w³: weK  í we‡iva wb  ®úwË cÖ wµqvq mnvqZ  vKvix wn‡m‡e  RvZxq RvZxq ivR¯^ cY †evW©  KZ© KZ©  „ K cÖ`Ë g~ mK civgk© K jv  B‡m  ÝcÖ vß civgk© K cY we‡ewPZ nIqv mwgwPb |

cÖ ¯Í ve-67 cÖ wZwbwai msÁv mvgÄm¨c~YY©© Kivi Kivi cÖ ¯Íve cÖ wZwbwai msÁv AvB‡bI i‡q‡Q Avevi wewa‡  Z I i‡q‡Q| GKB wel‡q `y wU msÁv KB welq cÖ ‡qvRb AvBb I GwKf~ wewa‡Z iƒ‡c m„_vKvi wó Ki‡e| ZvB,†bB| `y wU msÁv‡K ZGK‡i AvB‡bwfbœ ivLv †kÖ qeëüZ n‡e| n‡j Zv RwUjZvi

cÖ ¯Íve-68

QvcvLvbvi msÁvq ms‡kva‡bi cÖ ¯Íve   QvcvLvbvi msÁvq cy ¯Í K AšÍ f© i‡q‡Q| cÖ__gg Zdwm‡ji  wØZxq wØZxq L  ‡Ð i Aby ‡”Q` 3(L)   y ³ Gi gva¨‡g cy ¯ÍK Qvcv f¨vU Ae¨vnwZ †`qv n‡q‡Q| Avevi, GmAviI bs-172 AvBb/2019/29-g~ mK, ZvwiL: 13 Ry b, 2019 G i †Uwej -4 -4 Gi gva¨‡g cy ¯Í K  Qvcv Qvcv f¨vU Ae¨vnwZ †`qv n‡q‡Q| wKš‘ cy ¯Í K ej‡Z wK ey Svq, A_© vr †Kvb& ai‡bi cy ¯Í K Qvcv f¨vUgy ³ n‡e mK, ¯úó 2019 Kiv ìKvi| Z  v ¯úó GmAviI bs-186 AvBb/2019/43-g~ ZvwiL:†b  B13hv Ry b, G cÖ `Ë ZvB, QvcvLvbvi msÁvi wb‡gœ Òcy ¯Í K A_© cvV¨cy cvV¨cy ¯Í K, †idv‡iÝ cy ¯ÍK, agx© q cy ¯Í K Ges Mí I Dcb¨vmÓ †hvM Kiv hvq| ZvQvov,  AvB‡bi AvB‡bi Zdwmj Ges GmAviI `y B¯’v‡b GKB Ae¨vnwZ bv  †i‡L ïay gvÎ Zdwmj e  v GmAviI‡Z GK¯’ GK¯ v‡b ’ ivLvB †kÖ q|

cÖ¯ ve-69 Í civgk© K Gi msÁvq ms‡kv a a ‡bi cÖ ¯Íve   †Kv‡bv `ßi, cÖ wZôv‡b Kg© Pvix Ges civgk© ‡Ki g‡a¨ g~ j cv_© K¨ n‡jv   Kg© Pvix

wbqwgZfv‡e wbhy ³   _v‡Kb| Zvi mvwf© m IB cÖ wZôv‡bi mvwf© m iæj Øviv wbqwš¿ Z| civgk© K Ggb bb| civgk© K mvgwq Kfv‡e †Kv‡bv KvR m¤úv`b Kivi Rb¨ Pz w³i gva¨‡g   wb‡qvwRZ n  b| civgk©K IB    Öc  wZôv‡b wbqwgZfv‡e wbhy ³ Kg© Pvix bb, Zvi

84

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

PvKz ix IB cÖ wZôv‡bi mvwf© m iæj Øviv wbqwš¿ Z nq bv| GmAviI bs-186 AvBb/2019/43-g~ mK, ZvwiL: 13 Ry b, 2019 G cÖ `Ë msÁvq G welqwU ¯úó bv _vKv  q A‡b  K †ÿ‡Î civgk© K‡K Kg© Pvix wn‡m‡e we‡ePbv K‡  i f¨vU du vwK †`q  vi cÖ eYZv †`Lv   hvq| Avevi, GB msÁvi wk‡ivbv‡g Òdvg©Ó D‡jøL _vKvq e¨w  ³ civgk© ‡Ki †ÿ‡Î f¨vU n‡e   bv bv e‡j A‡b‡K gšÍ e¨ K‡  i _v‡Kb| ZvB, msÁvwU wbgœ iƒ‡c cÖ wZ¯’vcb Kivi myccvwik vwik Kiv n‡jv :

Òcivgk© K †me  v: e¨vL¨v| Òcivgk© K †mevÓ A_© c‡Yi wewbg‡q †h †Kv‡bv civgk© K †me  v    Öc  `v‡b wb‡qv  w   RZ †Kv‡bv e¨w³, ms¯’ v ev cÖ wZôvb whwb   †Kv‡bv `ßi, cÖ wZôvb, ms¯’ v, mË¡ v ev e¨w³ i mv‡_ Pz w³i gva¨‡g wbqwgZfv‡e wbhy ³ Kg© Pvixi •ewkó¨ e¨wZ‡i‡K   †Kv‡bv m¤¢ ve¨Zv hvPvB, cÖ Kí cÖYqb Yqb ev ev¯Í evqb ev cwiKíbv cÖYqb Yqb ev ev¯Íevqb ev Ab¨wea civgk© cÖ cÖ `vb K‡ib A_ev D  nv ev¯Íevq‡bi Z`viwK †Kv‡bv  civgk© Z`viwK K‡ib|Ó

cÖ ¯Íve-70

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86

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cÖ ¯Í ve-73 ißvwb c×wZ msµvšÍ mvav mvav  iY Av‡`k Rvwi Kivi cÖ ¯Í ve

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cÖ ¯Íve-74 g~ mK Pvjvbc‡  Î †  µZvi wVKvbv mw   bœ ‡ek K  ivi cÖ ¯Í ve

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cÖ ¯Íve-75 Ò A_© ‣bwZK msMV‡bi m`  m¨ †mevÓ Gi msÁv wba© viY Kivi cÖ ¯Íve

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¯Í Ávq ve-76ms‡kva‡bi  cÖ †  hvMvb`vi Gi cÖms cÖ¯ ve Í

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cÖ ¯Í ¯Í ve-77 mgwš^ Z wnmve eë  ¯’v cÖ    cÖYq Yq  ‡b  i cÖ ¯Í ve

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88

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cvi‡ev bv| cwicvj‡bi g~ j n‡jv A_© bxwZ‡Z cwicvjb| A_© bxwZ‡Z cwicvj‡bi g~ j n‡jv wnmve eë¯’vq cwicvjb| wnmve eë¯’ v    cwicvwjZ n‡j A‡bK wKQz  wbwðZ wbwðZ n‡q (accounts-based system)| GKw hvq| f¨vU v  b wbf© i Riæwi| eë¯’ v| eZ  ©gv‡b wnmve - eë¯’ ¯^”¨ Q © n‡jv Kiv wnmve ZvB AZxe Riæwi wnmve eë¯’ v eë¯’ cÖ eZ eë¯’ vi wfwË n‡jv UZ_ Z_¨ cÖ hy w³ eë¯’ v| GKUv Dbœ Z Z_¨ -cÖh w³ y eë¯’ v ¯’ vcb Kivi gva¨‡g, DËg wnmve eë¯’v cÖ e  Z© b K‡i, Avay wbK I Av`k©  f¨vU f¨vU eë¯’ v wbg© vY Kiv hvq|

‡Kv¤úvbx AvBb I f¨vU AvB‡bi  Av Av IZvq IZvq wnmv‡ei GKwU Zz jbvg~jjKK Av‡jvPbv   c~ ‡e© B D‡jøL Kiv n‡q‡Q †h, g~ jZ wnmvecÎ ivL‡Z   nq G `y w   U AvB‡bi AvIZvq| †  Kv¤úvw   b AvB‡bi aviv 181 Aby mv‡i , cvewjK wjt Ges cÖ vB‡fU wjt †Kv¤úvwb‡K wb‡¤œ i wnmve cy ¯Í Kmg~ n msiÿY Ki‡Z nq| (1)  µq ewn (Purchase Ledger): GB ewni wbw  `© ó †Kv‡b  v dig¨vU †bB| µq msµvšÍ me Z_¨ GB   ewn‡Z wjwce× Ki  ‡Z nq| D‡jøL¨, f¨vU AvB‡bi AvIZvqI µq wnmve cy ¯Í K msiÿY Ki‡Z nq hvi dig¨vU i‡q‡Q Òg~ mK 6.1Ó| (2)  weµq weµq ewn   (Sales

GB ew  ni wbw`© ó †Kv‡bv dig¨vU †bB| weµq msµvšÍ me Z_¨ GB ewn‡Z wjwce× Ki‡Z nq | D‡jøLL¨,¨, f  ¨vU AvB  ‡b  i AvIZvqI weµq wnmve cy   Í ¯ K msiÿY Ki‡Z nq hvi dig¨  vU i‡q‡Q Ò g~ mK6.2Ó| (3)  gRy gRy ` weeiYx (Stock Register): GB ewni wbw`© ó †Kv‡bv dig¨vU   †  bB| cÖwZ ôv‡bi hveZxq µ‡q  i gRy ` Ges weµ‡qi gRy ` GB ewn‡Z wjwce× AvIZvq µq wnmve c K (g~ mK_v‡K| D‡jøweµq LL¨,¨, f¨vU AvB‡bi ‡  ` wjwce×6.1) µ‡qi gRy ` Ges wnmve cy ¯Í ‡  K (g~ mK-6.2) weµ‡qi  y ¯ÍgRy _v‡K| (4)  bM`vqb bM`vqb ewn (Cash Book): GB ewni wbw`©ó †Kv‡bv dig¨vU  †b  B| GB ewni `y wU Ask| K¨vk ey K Ges e¨vsK ey K| cÖ wZôv‡bi hveZxq K¨vk †jb - ‡`b ‡`b Ges e¨vs‡Ki mv‡_ †jb‡`b GB ewn‡Z wjwce  × _v‡K| f¨vU AvB‡bi AvIZ  vq Ggb †Kv‡bv wn  mve ivL‡Z   nq bv| wKš‘ f¨vU AvB‡bi aviv 46(1)(K) Aby mv‡i, Rvbvi cÖ ‡qvRb nq †h, †  jb- ‡`bwU ‡`bwU bb - K¨vk K¨vk n‡q‡Q wKbv| Zv Rvbvi Rb¨ eZ© g   v‡b bvbv c×wZ Aej¤^ b Kiv nq, bvbv WKz ‡g›U   ^ Z wnmve eë¯’v †hgb e¨vsK †P‡Ki d‡UvKw c BZ¨vw` PvIqv nq| mg  wš cÖewZ©Z n‡j  GB ewn †_‡K f  ¨vU AwdmviM Y cÖ ‡qvRbxq Z_¨ †c‡Z cv‡ib| Ledger):

(5)  Avq-e¨q Avq-e¨q wnmve weeiYx (Statement of Income and Expenditure): GB ewni wbw`© ó †Kv‡bv di  g¨vU †b  B| cÖ wZôv‡bi hveZxq Avq Ges e¨‡qi wnmve GB ewn‡Z wjwce× _v‡K| f¨v‡  Ui AvIZvq Ggb †Kv‡bv wnmve ivL‡Z nq

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bv| mgwš^ Z wn  mve eë¯’ v cÖ weZ© Z n‡j f¨vU wefv‡Mi Rb¨ GB ewn cixÿv K‡i AwWU KvR m¤úv`b Kiv mnR n‡e| (6)  ¯’¯’vei - A¯’ A¯’vei m¤úwËi wnmve (Statement of Movable and Immovable Properties and Assets): GB ewni wbw`©ó †Kv‡bv dig¨vU   †b B| cÖwZôv‡bi hveZxqivL‡Z m¤úwËi _  v‡K| GB f¨v‡Ui AvIZvq Ggb †Kv‡bv wnmve nq wnmve bv| mgwš^ Z ewn‡Z wnmve eë¯’ v cÖ weZ© Z n‡j f¨vU wefv‡Mi Rb¨ GB ewn cixÿv K‡i AwWU KvR m  ¤úv`b Kiv m  nR n‡e| (7)  m m  ¤ú`, `vq Ges g~ ja‡bi weeiYx (Statement of Assets, Liabiliites and w   ó †Kv‡bv d  ig¨vU †b  B| cÖwZôv‡bi Capital Accounts): GB ewni bw`© hveZxq m¤ú`, `vq Ges g~ ja‡bi weeiYx GB ewn‡Z wjwce× _v‡K| f¨v‡Ui AvIZvq Ggb †Kv‡bv wnmve ivL‡Z nq   bv| mgwš^ Z   wnmve e¨  e¯’ v cÖ weZ© Z n‡j f¨vU wefv‡Mi Rb¨ GB ewn cixÿ cixÿvv K‡ K‡ii AwWU KvR m¤  úv`b Kiv mnR n‡e| (8)  ‡iIqvwgj w   ‡iIqvwgj (Trial Balance): D³ nmvemg~ ‡ni wfwË‡Z †iIqvwgj cÖ¯ Z‘ Kiv nq|

AwWU wi‡cvU©  •Zwi •Zwi Kivi Av‡M G¨vKvD›Um P~ovšÍ Ki‡Z nq| GR‡b¨ K‡qKUv weeiYx nq: •Zwi Ki‡Z  nq: (1)  P~ ovšÍ wbixwÿwZ wbixwÿwZ wnmve (Final Audited Accounts): (2)  w¯’ w¯’wZcÎ (Trial Balance): (3)  jvf-ÿwZi jvf-ÿwZi wnmve (Profit and Loss Account): (4)  bM` bM` cÖ evn weeiYx (Cash Flow Statement): (5)  g~ g~ jab cÖ evn weeiYx (Statement of Changes in Owners Equity):

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cY¨ wewµ Kiv, Bb‡fw›Uª  †gBb‡UBb †gBb‡UBb Kiv ch©šÍ  mKj mKj †ÿ‡Î G¨vKvDw›Us bxwZ I ixwZ i‡q‡Q| wKš‘  Avgv‡ì Avgv‡ì †`‡k Zv cy ‡ivcy wi gvbv nq bv| †`‡k wewfbœ cÖ ‡qvR‡b wewfbœ cÖ Kvi Avw_© K weeiYx cÖ   ‘ ¯  Z Kivi cÖ Pjb i‡q‡Q| GKwU mgwš^ Z wnmve   e  ë¯’v cÖ P  jb Ki‡Z n‡j cÖ__‡g ‡g `ÿ wn  mveiÿK cÖ ‡qvRb n‡e| Ki Awdm¸‡jv‡K eëmvqx‡ì Dc¯’ vwcZ Avw_© K weeiYx I Ab¨vb¨ WKz ‡g›Um Gi Ic Icii Av¯’ v ivL‡Z   n‡e| n‡e| eëmvqx   ey wS  ‡q evÜe Pvjy •Zwi Ki‡ZKi‡Z n‡e|n‡e| eëmvqx‡ì‡K miKv‡ii eë †`qvi Kinvi gvbwmKZv mgwš^ Z wnmve ¯’ v cvIbv GKUv mwVKfv‡e DËg eë¯’ v h  w` mswkøó mevB eëmvqxK †jb - ‡`‡b ‡`‡b ¯^ ”QZv eRvq ivL‡Z ccv‡ib| v‡ib| `xN© ‡gqv‡` Gi my weav A‡bK †ewk| ZvB, †Kv‡bv †Mvôx¯^ v_© wemR© b w`‡q RvZxq ¯^ v‡_© Avgv‡ì mgwš^ Z wnmve e  ë¯’ v cÖ eZ© b Kiv cÖ ‡q  vRb| G wel‡q f¨vU wefvM‡K AMÖYx Yx f~ wgKvq Avmv cÖ ‡qvRb|

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cÖ ¯Í ve-80 e   ø K‡P  Bb †UK‡bv‡jvwRi eën  vi evov‡Z n‡e

~ welq n‡jv wnmve, A_© vr †jb - ‡`‡bi wnmve| f¨vU eë¯’ vi g  j ‡`‡bi wn  mve, µq- weµ‡qi weµ‡qi  wnmve| GL  v‡bB Avgv‡`  i g~ j mgm¨v| †KD wnmvecÎ iv‡L bv, †KD   ivL‡Z cv‡  i bv , †KD BZ¨vw` hv‡e BZ¨vw`| ivL‡Z bv, †KD K‡  i cvIqv Ggb cÖwnmve wZ  ôvb`vwLj e¨w³MZ iv‡L evPvBivL‡Z cv‡  i AmZ¨ Ly e †ewk bv mwVKfv‡e e‡j Avgv  i wnmvecÎ AwfgZ| wi‡qj UvB‡g cÖ K… Z wnmve hhw` w` †  Kv_vI ivLv m¤¢ e n‡Zv Zvn‡j GB mgm¨vi mgvavb n‡q †h‡Zv, mwV  K cwigvY f¨vU Av  niY Kiv m¤¢ e n‡Zv| eZ© gv‡b eø K‡  PBb †UK‡bv‡jvwR Ly e RbwcÖqZv †c‡q‡Q| wnmve ivLv  i †ÿ‡Î eø K †PBb †UK‡bv‡  jvwR Kv‡R jvMv‡bv †h‡Z cv‡i| Avgv‡`  i me wnmve †iK‡W©  Avb‡Z Avb‡Z n‡e| Zvici †hLv‡b f¨vU    Ö c  ‡hvR¨ i‡q‡Q †mLv‡b f¨vU Av`vq Ki‡Z n‡e; †hLv‡b cÖ ‡hvR¨ †bB, †mLv‡b Av  `vq Ki‡Z Ki‡ Z n‡e bv| wn wnmve mve hw`   mnRfv‡e mnRfv‡e ivLv hvq, Zvn‡j eëmvqx‡`  i cÿ †_‡K   Avkv Kwi| AvcwË _vK‡jI †m  iKg AvcwË MÖ nY Ki‡Z n‡j AvcwË _vK‡  e bv e‡j  Avkv RvZxi AMÖMwZ MwZ g  š’ i ivLvi eë  ¯’v Ki‡Z n‡e Ges   n‡q n‡q hv‡e| ZvB,  mnRfv‡e mnRfv‡e wnmve  ivLvi Zv mevi Rb¨ eva¨ Zvg~ jK Ki‡Z n‡e | eZ© gv‡b f¨v‡  Ui wnmve ivLvi †h weavb Zv‡Z bvbv dig¨v‡U, bvbv c×wZ‡Z wnmve ivL‡Z nq, hv cÖK Z… A‡_© B mnR bq G es e¨qeûj|

cÖ ¯Í ve-81 Awf  bœ g~ g~ ‡j¨ we  µq msµv  šÍ weavb weavb AšÍ f   y   © ³ Kiv hvq

Awfbœ g~ ‡j¨ weµq   msµvšÍ weavb   Av  B‡b   AšÍ f©  y ³ Kiv ìKvi | 1991 m‡bi f¨vU Av  B‡b G iƒc weavb AšÍ  yf ³ © wQj| Av  B‡bi   g~ j D‡Ïk¨ n‡jv   f¨vU Av`vq Kiv| †  h  ‡Kv‡bvfv‡e h  w` f¨vU Av`vq Kiv mnR nq, †m c×wZ Aej¤^ b Kiv hvq| ZvQvov, G iƒc weavb c~ ‡e© cÖ ¨vKwUm n  ‡q‡Q, †m‡nZz  A‡b‡K †h‡n  Zz G A‡b‡K G iƒc weav‡bi mv‡_ Af¨  ¯Í| ZvB, G iƒc weavb cÖ eZ© b Ki‡j   A‡ f¨vU AvniY Kiv mnR n‡e e‡j A‡  bK cÖ wZôvb †_‡K  f¨vU Avkv Kiv hvq|

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

95

ms‡hvRbx -1 -1 (†K›`   ª wbeÜb)   xq জ  ক      জ জ  জ  ভ ভ , চ , ক।  জ ক]  ---------/ -------------২২    এ আ ও  -------- আই২২ ------ ক ক।।    জ ক ও ক  আই আই  ২২ (২২  ৭  আই) এ  ৫  ৫ ও ২৭ এ          এ   জ জ     ক 

 ক ও ক      । () )এই    জ    ভ ই। ক।  (ক  ও ও ক  , ২২      জ ই (২) এই   ই   (ক)  ক ক এক      একক  ই     ক  ক এ ক ই ক  - ক  ক  ও ক  ক ()  ক জক আকক   ক    ক  জ   ক     ক  আ ভ  ই    ক এ ক ই ক  - ক ক  ও ক  ক ()  ক   ক ই ক ক    ক     জ ক     ভ ভ     ই     ক এ ক ই ক  - ক ক  ও ক  ক এ (ঘ)  ক  ক জ ক     ভ     ক এ ক ই ক  - ক ক  ও ক  ক    ক ই। () ই  ক ২। । ।  () ()     ক  ক এই   (ক) আই           জ ক ও ক  আই ২২ (২২  ৭  আই)

96

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg          () ক ই   জ ক ও ক  আই ২২ এ   ২ এ  (৭) এ  ক  ই ই          জ ক ও ক   ২৬ এ ()   ক        এ (ঘ) জক আকক  এ   আই      ক  ক     ক  আ        ক   আ       ক  ক   ভ  ক         আই    () এ   (ঙ)                (চ)  জ  জ ক ক  ও ক     জ ক ও ক     ২৬        (ছ) ক   জ ক এ         এ   একই   ক  এ (জ) জ  

 একই এ  একই ক         ক । (২) এই    ক   ভ   ক  ই  ক   ভ আই এ  জ ক ও ক                 জ   ইছ ই  জ ই। । ক  । ।  () ()  ক  এক     একক  ই     ভই  ক  ই  ক ই  ক ক   ক । (২) ক  ই ক ক   ক ইক ই ক    ক  ক ২ এ  ক ই   ক   জ ক ক। ও ক    ক     ক আ        ভ ক    ক      আ       ক চই - আ আ  () ভ ক       ক   ২. এ ক ক   ই  () ক        জ ক এ    আ     চ  ও  ভ    ক     আকক   ()    ক   ক।    ক ক     ক ক () এইভ  ও         ক  ও ক  ক ই কভ চ ও  ক ই।

 - । ক   ।  । () আই এ  () এ ক   কভ ক  ই৫ই ক 

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

97

         ই  ক ভ  ক ক  ক  ক ক চ ক ই। (২)  আই আই  ২ এ  - (৫) এ  জ ক ও ক           ২    ক ই ই  ই       ক -    ক     ক ক -  এ (      )  ভ ক   ঘ  ক ই। ()      ক ই ই ক  ক          ক        ই  ক ভ    ক ই। () ক   ক   আই  ৬ ই ৬৭ এ  জ ক ও ক    ৭ ই ৫    ক   ৯. এ জ   আ ক ও  ক      ক        ক  ক ও ক  (জ )  ক ক ক জ  চ চ  জ  ক। (৫) ই ক   ক   ক ক  ই   ক ক      চ ই। (৬) ই ক     ক জ     ক জ  ক   ক ই। ই । ৫।   আ ও । ।  কভ কভ  ক ক ই  ক ও   ই ই   ক ক   আ   এ     ক ই।      চ ই ও   ৬। চ ই ও । ।    ক ই  ( ক) ক) কভ     ক   ২. এ  এক ই ই  ক  ই  ও         জ ক ও ক       এ  -   () এ  (ঙ)      ক      ভ     ক   চ ৬.৫ এ ক   ই ক ই () কভ    ক   ২. এ    ক ই ই       জ ক ও ক     এ  -   () এ  ()   ক  ৬.ক এ এক চ ই  ক এ চ ভ  ক  ক চ ই

98

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg     ক ক    ই            ভ  ক ই ()   ই ই ই ক চ  ক   ৬. এ ক ই   ই  ও ক  ক ই (ঘ) ক ই   ই ই ক  ইক  ক   ৬. ক চ ই এ  ক   ৬.৫   চ ই  ক ই এ  ক চ ই  ক ই এক জ  ক ই এ (ঙ)  চ এক      ই ও ক ই ভ  ৫ (চ) ছ ছ  ক ই।

৭।      ।  ।  ক ক ই ই   ই      এ  ই ই          এই   “ছক - ক” ক” ও “ছক -”   ক  ৫     ক ই  ক    ক     ক      ক ই। ৮।  । ।  ক ক  ক  আই  ৫ ই ৫ এ  জ ক ও ক     ই    ক ই ও ক  ই   - ক ক  ক। ৯।    ও ক  ।।  () ()  ক            ক  আকভ ক   ক  ক         ক একক   এক  ক ই এ ক   আও ক ই ক।    ক    (২)  ভ ক  কভ   ক      চই  ও  চ   ক  ও জ ক     আ  জ   জ  ক ক    ক ।

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

99

ছক-ক ক ই ই  ই  /    ৭  ] ক 

 ক

 

ক ই ই ই

 

  ই  ই    চ  ও  আ আ ইএ  ও ক   ও ক চ ই ক  ৬.৫    ও ই ই ও       () (২) () () (৫)

              (জ

        ) (৬)

  ক          জ ক    (৭) (৮) (৯)

ছক -  ক ই   ই ই   ও জ    ৭  ] ক    ও আইএ   ()

    ক ই ক            ক    ই ই চ         জ ক    ক ই  ক    ক      ক ই  ও চ ৬.  ও (জ        ক   এ           ক     ও ক ই  ও          ক   ই      ) (২) () () (৫) (৬) (৭) (৮) (৯) () () (২)

100

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

ms‡hvRbx -2 -2 (D‡rm f¨vU KZ© b ) 

গণজতী ফাদ঱ ঳যকয জতীয় যজস বফর ড ঢক। [ ল ঳ামজন কয ] ঩ন

তযখ : ……….., ১৪২৭ ফ /  ……….., ২০২০ । এ঳.আয.ও. না ১৪৯ আইন/২০২০/১১০ ঳ক।   ঳ামজন কয ও ঳যক   শ   আইন, ২০১২ (২০১২  ঳নয   ৪৭  না  আইন ) এয   ধয   ১৩৫, ধয   ৪৯ ও   ড,   ড, উৎ঳      ১২৭খ   এয   ঳঴ত   ঩ঠত , এ দ ভতফ জতীয় যজ ফর   ড নয      ন঩ ফধভ ণয়ন কয, ঳ামজন   কয   ( ঳ক ঳ক ) আদয়   ফ   কত মথ:-   ড ন ও ১। ঳া ঱যনভ।― এই ফধভ উৎ঳  ঳ামজন কয কত আদয় ফধভ , ২০২০ নভ অব঴ত ঴ইফ। ২। ঳া।― ফলয় ফ ঳য ঩য঩ ক ন থক , এই ফধভয় ―   ড   ড  ঳ামজন কয ও ঳যক শ আইন , ২০১২ ( ক ক ) “আইন” অথ (২০১২ ঳নয ৪৭ না আইন ));;   ড   ড আইনয ধয ২ এয দপ   (21) ও (খ ) “উৎ঳ কতড কতনকযী নড কযী ঳” অথ   ড নকযী ঳ ; (৯৩) এ ঳ায়ত  উৎ঳ উৎ঳ কত   ড আইনয   ড আইনয ধয ২ এয দপ (৫৯) এ ঳ায়ত ঩ণ ; (গ ) “঩ণ” অথ   ড ফধভয   ড ফধভয ফধ ২ এয দপ ( জ অথ জ ) এ ঳ায়ত পযভ ; ( ঘ ঘ ) “পযভ”  অথ   ড   ড  ঳ামজন কয ও ঳যক শ ফধভ , (ঙ) “ফধভ” অথ ২০১৬;   ড আইনয   ড আইনয ধয ২ এয দপ (৭৩) এ ঳ায়ত ফর   ড।   ড। ( চ চ ) “বফর”ড অথ  ফর কতডনড কযত ঴ইফ।– (1)  আইনয   তীয় ৩। বম঳ফ বে উৎ঳ ঳ক কত তপ঳ উখত   হ঳ত ঴যফ঱ষ   ঩য   ঳যফয঴   এফা  নদ   ড ষ   কযফ঱ষ   ঩য   ড নকযী ঳ ঴ই   ঳দয়      ঳যফয঴ ঴ণয  ঳যফয঴ ঴ণকযী উৎ঳ কত

   ন ঳ামজন  কয কয  উৎ঳ উৎ঳  কত   কত ন  কযত কযত  ঴ইফ। ঴ইফ।

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

101

  ড দ঱   ফ েয ,  , কম ফ   অফধবফ অফধবফ   ঳যফয঴য ঳যফয঴য      নয নয ছক   ড ত   ঳ফয   কর   এফা  কভ   ড ত   ঳ফয   ফ঩যীত উখত কভ   (২) এ  ফণ ফণ কভ   (৩) এ  ফণ ফণ ফ঩যীত     ড ত   ঴য   আফকবফ   উৎ঳   কত   ড নকযী   ঳   ক   ড ন   কভ   (৪) এ  ফণ   ড ক   উৎ঳   কত (২)

: কযত   ঴ইফ ; মথ :-

ভ. না ১)

ব঳ফয বকর ২) S০০১.১০ S০০১.২০ ০১. S০০১.১০ S০০১.২০ ০২. S০০২.০০ ০৩. S০০৩.১০ ০৪. S০০৩.২০ ০৫. S০০৪.০০ ০৬. S০০৭.০০ ০৭. S০০৮.১০ ০৮. S০০৯.০০ ০৯. S০১০.১০ ১০.

S০১০.২০

১১. ১২. 13. ১4. ১5.

S০১৪.০০ S০১৫.১০ S০১৭.০০ S০২০.০০ S০২১.০০

১6.

S০২৪.০০

১7. S০২৮.০০

ব঳ফয ফফযণ ৩) এ঳  ঴ে   এ঳  যয   নন  এ঳  ঴ে   নন  এ঳  যয     ড ও   ড ও কেয঳   ড রকেয঳   ড ঱঩   ভেয গিয যজ ও ওয়ক রকইয়র   ড   ড ণ ঳া নভ ফ঩নী ঳া   ছ঩খন   নভকযী ঳া ঳া   ভ উয়ন ঳া ঳া     ড ে ঩ম   ড  ক) ১-১৬০০ ফগ   ড ে ঴ইত তড খ) ১৬০১ ফগ   ড ণ ঳া   বফন নভ গ) নঃ যজ঱নয  ইা ঳া ঳া   েই  পযয়র   পযয়র   ড ঳   ড কনট  ঳য   জয঩ ঳া    ফ ধনী ম঩ত বি দনকযী ঳া     ড য়   (ক) উৎ঩দন ঩ম   ড য় (঱ - ভ) (খ) ফ঩ণন ঩ম ভ) আ঳ফফ঩য     ড য় ৭.৫% ঴য ঳ক (উৎ঩দন ঩ম ঳ক ফ঩ণন ক   ঩য঱ধয চন঩ থক ঳঩ , অথয়, ১৫%)।   ড ঳   যয়য (Courier) ও এ঳ ভই ঳ব

  ড ঳া- ১8. S০৩১.০০ ঩ণয ফনভয় কযম ঩ ভযভত ফ ঳ব এয কজ নয়জত , তন ফ ঳া   ড ও   ড ১9. S০৩২.০০ কন঳ে পভ ও ঩যবইজয পভ

঳ক উৎ঳ কতডনয কত ড নয ঴য ৪) ১৫% ১৫% ১৫% ৭.৫% ১৫% ১০% ১০% ৭.৫% ১৫% ১০% ১০% ২% ২% ৪.৫% ২% ৫% ১৫% ১৫% ১৫% ১৫% ৭.৫% ৭.৫%

১৫% ১০% ১৫%

102 ভ. না ১) 20. ২1. ২2. ২3. ২4.

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   ব঳ফয বকর ২) S০৩৩.০০ S০৩৪.০০ S০৩৭.০০ S০৪০.০০ S০৪৩.০০

ব঳ফয ফফযণ ৩)

ইজযদয     ড অের এ একউা একউা পভ মগনদয (Procurement Provider)   ড ঳   ঳কউযট ঳ব েব঱ন ও অনইন ঳চয ভভ অন ঳যয঴কযী     ড ক   ২5. S০৪৫.০০ আইন ঩যভ঱ ঩যফ঴ন (ক) ঩য়ভজত ঩ ঩যফ঴নয    S০৪৮.০০ ২6. ঠকদয   (খ) অ ঩ ঩যফ঴নয    ২7. S০৪৯.০০ মনফ঴ন বি দনকযী দনকযী     ড ে, ইযয়য রজইনয ২8. S০৫০.১০ আক রজইনয ফ ই ইযয়য যয়য রকেযয

঳ক উৎ঳ কতডনয কত ড নয ঴য ৪) ১৫% ১৫% ৭.৫% ১০% ১৫% ১৫% ৫% ১০% ১৫% ১৫%

২9. 30. ৩1. ৩2. ৩3. ৩4. ৩5. ৩6. ৩7. ৩8.

S০৫০.২০ S০৫১.০০ S০৫২.০০ S০৫৩.০০ S০৫৪.০০ S০৫৮.০০ S০৬০.০০ S০৬৫.০০ S০৬৬.০০ S০৬৭.০০

পক রজইনয     ড ইনয়যা পভ ঱ ও আক ঳যভ বি দনকযী দনকযী     ড   ড  ঳বয় মগদনকযী ফর উ঩঴ চনয ভভ ভভ ফ঩ন চযকযী চযকযী     ড র   ড   ড  ফভন ফ ঴কয বি দনকযী চে নভত ঩য ত   বফন, ভঝ ও অ฀াগন ঩যসয ফ যণফণকযী যণফণকযী ঳ ঳া া   েযয টেক ফয়কযী ফয়কযী   ইভ঱ন   উ঩দষ উ঩দষ

১৫% ১৫% ১৫% ১০% ১৫% ১৫% ৭.৫% ১০% ১০% ১৫%

৩9.

S০৭১.০০ S০৭২.০০ S০৯৯.১০

অন আয়জক   ভনফ ঳দ ঳যফয঴ ঳যফয঴ ফ ফ঩ন ফ঩ন তন     ড য ঳ফ (Information Technology ত - নব

১৫% ১৫% ৫%

40.

৪1.

Enabled Services)

৪2. ৪3. ৪4.

S৯৯.২০ S৯৯.৩০ S০৯৯.৫০

অ ফফধ ঳ফ ঳ফ   য঱ী঩ ঳ফ (Sponsorship Services) ের  যটা এজ

১৫% ১৫% ৭.৫%

(৩) অনফত      ক    ক   ফারাদ঱য   ফা঴য   অফত   অনাফা঳ক   য   নকট   ঴ইত ঴ইত  ঴ীত  ঳ফায      ঩য঱াধয   ঳ভয় ঳ভয়      যণকাযী   াক াক  ১৫% ঴ায   ঳ক ঳ক      ন   কযয়া    নকাযী   াক উৎ঳  আদায় আদায় /  কত কযয়া ঳ষ   কয কয -ভয়াদ  কত কত াক -বয   দাির঩ দাির঩   ঳ায ঳ায   ন ন কাযী   ঳ভয় কযফ। ২৭ ব কাযী ঳ভয়  কযফ।

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

103

(৪) নফত য  ১৫% ঴ায ঳ক জভা দান কযয়া েজায চারানয অর঩      ঩য঱াধকাযী   াক -বয   নকট   দান   কযা   ঴ইর াক উৎ঳      ফদ঱    ফদ঱   যণ কযফ। ঳ফায   আভদানকাযক ঳ক আদায় তীত ঳ফা       ফাফদ ফাফদ অথ আভদানকাযক         ঩য   ঳যফযা঴কাযী   ঴ইর   উ঩কযণ - উৎ঩াদ উৎ঩াদ   ঳঴গ   ( ঳ক ঳ক -৪.৩)-ত   উ   ঳ফা   অ   চারান   ঳া঩   উ঩কযণ   কয ঴ণ   কযত ঩াযফ    থাকা   ঳ফায বফ েজাযী চারান   ঴সগত ঴সগত থাকা ঳া঩ উ঩কযণ কয  চারান যয়াত বফ   আভদানকাযক আভদানকাযক ঳ফা    ঳যফযাকাযী ঳যফযাকাযী   ঴ইর ঴ইর েজাযী চারান   ঴সগত ঴সগত কযত থাকা   ঳া঩ ঳া঩ যয়াত  ঴ণ  কযত কযত  ঩াযফ।

(৫) ঳যকায, আধা - ঳যকায, ঳যকায, ায়঱া঳ত তান বফ ানীয় ক ঩   ঩ রাই঳ দান ফা নফায়নকার ফা,  ফ঱ল, কানা ফধা ষকাযী ঳ফায     য উ঩য ১৫% ঴ায উৎ঳ উ঩ ফধা ঴ণকাযী য নকট ঴ই ঴ইত ত া ঳দয় অথ    য ঳ক আদায় কযফ। বছাড়া, দ রাই঳, যজ঱ন,঩াযভট উিত ঱ত   , প ফা অ আওতায় যাজ ফন (Revenue sharing), যয়ার, কভ঱ন, চাজ    য উ঩য ১৫ (঩নযা) ঱তা঱ ঴ায উৎ঳ ঳ক আদায় কানাাফ া ঳দয় অথ কযত ঴ইফ। (৬) “ান ও া঩না াড়া ঴ণকাযী” ঳ফায  াড়া ঴ণকাযী ক    ক াড়ায উ঩য ১৫ % ঴ায ঳ক   দাির঩য দাির঩য  ২৭  ন ন  ঳াযত ঳াযত   কাযী কাযী   ঳ভয় ঳ভয়   কযয়া কযয়া দান কযত ঴ইফ।  ইভাযত ইভাযত   ফা ফা   অফকাঠাভা   ফধায় ফধায়   বই      উ঩কযণ উ঩কযণ   কয কয   যয়াত   ঴ণ   কযা কযা   মাইফ   না। না। (৭) “ফা঩নী   ঳া ঳া ” ঳ফা   দানকাযী   মই      ানীয় ানীয়       ঳মাজন ঳মাজন   কয কয      ারয়য   ঳঴কাযী    কত    া  /  যাজ   কভ    কত    া   ক চারান঩   কাম ঳঴কাযী   যাজ যাজ   কভ কভ কভ ক    ক  তায়ত  ঳ক-৬.৬  চারান঩ ফা   ঳ক ঳ক   চারান঩ চারান঩   ঴঳াফ ঴঳াফ   ফফচত ফফচত   কানা   চারান঩঳঴ চারান঩঳঴   ফর ফর   দাির দাির   কযফ কযফ , ঳ই         ন   কযত উৎ঳   ঳ক ঳ক   কত কত কযত   ঴ইফ ঴ইফ   না। না।  উ঩ উ঩   তায়ত   ঳ক ঳ক   চারান঩ চারান঩   ফরয ফরয   ঳঴ত ঳঴ত   না না      ন   কযত থাকর  ১৫% ঴ায  ঳ক ঳ক   উৎ঳ উৎ঳   কত কত কযত   ঴ইফ। ঴ইফ। (৮) Petti Purchase  ঴঳াফয ঴঳াফয  িাত   ঴ইত ঴ইত           য়য য়য     ভা঳ ভা঳  ঱ল      ন   কযত   ঴ইফ   ঳ভজাতীয়   ঳যফযা঴য   ভাট   য়য   উ঩য   বক   উৎ঳   ঳ক   দান  /  কত    ন  ঳নদ঩ বফ বই঩    উৎ঳ উৎ঳  কত কত ঳নদ঩  ( ( ঳ক ঳ক -৬.৬) জায  কযত কযত  ঴ইফ ঴ইফ   না। না।

   নকাযী   ক কতন। ন ।- উৎ঳   কত । মাগানদাযয ে উৎ঳ ঳ক কত কত ক    ক  মাগানদায      নয    অ঳যণীয় ঳ফায  ফ঩যীত ফ঩যীত  উৎ঳ উৎ঳  ঳ক ঳ক   কত কত অ঳যণীয় :    কাট঱ন   ফা   দয঩   ফা   কাম    াদ঱   ফা   ( ক ক ) “মাগানদায ” অথ    নকাযী   ক অফধাফ   কানা   উৎ঳   কত ঩য নকট ঩ণয   ঩য ফনভয় অা঴তা ঳যফযা঴ তীত ম কানা ঩ ফা ঳ফা ফা উয়ই ঳যফযা঴ কযন বভন কানা  , তান ফা ঳া। তযা, উৎ঩াদক , ঳ফা দানকাযী ও ফ঳ায়ী ঴঳াফ নফত  তীত অ ঳কর    মা঴াযা মা঴াযা   অ অ  কানা   আভদানকাযক আভদানকাযক ,

104

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   উৎ঩াদক , ফ঳ায়ী   ফা ফা  ঳ফাদানকাযীয   নকট নকট   ঴ইত ঴ইত  থভ   তপ঳র তপ঳র   াযা   অা঴তা   ন঴   বভন   কানা   ঩   ফা   ঳ফা   য়   ফা   ঳঴      নকাযী   ঳ায   নকট   ঳যফযা঴   কয , তা঴াযা   কযয়া   উৎ঳   কত    ষ   মাগানদায   ঴঳াফ   ফফচত   ঴ইফ। মই   ঳কর   ঳ফায   নদ   য঴য়াছ   ঳কর মাগানদায   ঴঳াফ ঳া য঴য়াছ ঳কর   ঳ফায ঳যফযা঴কাযী ঴঳াফ গ   ঴ইফ না।  ঳ই মাগানদায বয    ঳যফযা঴কাযী ঳ক   নফন঩ Type of Ownership/Major Area of Economic Activity বয   ফ঩যীত  Procurement Provider  উি উি  থাকত  ঴ইফ। ঴ইফ। (ি )

া঩ন   াযা াযা   অা঴তা অা঴তা   কানা   ঩   ফা ফা   ঳ফা   মাগানদায   ক ক    ক   ঳যফযা঴   দানয      মাগানদায   ঳ফা   ঴঳াফ   ঳যফযা঴      ন   কযত ঴ণকাযীক   উৎ঳ উৎ঳   কত কত কযত   ঴ইফ। ঴ইফ।  তফ তফ , া঩ন  মাগানদায      নয   আওতা    ত   ঴঳াফ  থকাফ   অা঴তা অা঴তা  ঳ফা   উ উ   কত কত আওতা   ফ঴ ফ঴ থাকফ। বফ

(গ )

  তপ঳রয টফর   উিত   হা঳ত   ঴াযয   ঩    আইনয তীয়    ষ   কযফ঱ষ বফ নদ ঩ ঳ক চারান঩঳঴ উৎ঩াদনকাযী ক ঳যফযা঴  দানয    ‘মাগানদায ’  ঴঳াফ ঴঳াফ   ফফচত ফফচত   ঴ইফ ঴ইফ      ক   ঳যফযা঴ না।

৫। মই ঳ফ ে উৎ঳ ঳ক কত কত ন করযত ঴ইফ না।– না।– (১) ঳যফযা঴কাযী   ১৫    ক   (঩নযা ) ঱তা঱  ঴ায ঴ায   ঳ক ঳ক   আযা঩ত আযা঩ত   য঴য়াছ য঴য়াছ  বই঩  কানা  ঩   উ উ   ঴ায ঴ায   উিফ উিফ পযভ   ঳ক -৬.৩ ( কয কয   চারান঩ ) বয   ভাভ   ঳যফযা঴   কযর   ঳ই      উৎ঳   ঳ক      ন   কযত কত কযত   ঴ইফ ঴ইফ  না। না।    ত   টফর   উিত   ঳ফা   তীত   অ   কানা   ঳ফা   (২) অদ -৩(২) ব  ফণ    ন   ঳ক   চারান঩঳঴   ( ঳ক ঳ক -৬.৩) ঳যফযা঴   কযা   ঴ইর , ঳ই      উৎ঳   ঳ক   কত কযত   ঴ইফ ঴ইফ   না। না। (৩) ারানী   তর , া঳, ঩ান   (ওয়া঳া )),, ফৎ, টরপান, ভাফাইর পান    ন কযত ঴ইফ না। ঩যলফায ফর ঩য঱াধয  উৎ঳ ঳ক কত (৪) আইনয   থভ তপ঳র উিত ঩ ফা ঳ফা ফা উয় ঳যফযা঴ ঴ণয    ন কযত ঴ইফ না।  উৎ঳ ঳ক কত    ন কযত ঴ইফ না। (৫) ঴ায ফ঱ষ ঳যফযা঴ ঴ণয  উৎ঳ ঳ক কত   ওায   ওায কযয আওতায় তারকা তান ক     ওায (৬) টান ওায কয    ক টান    ন কযত ঴ইফ চারান঩঳঴ ( ঳ক ঳ক -৬.৯) কানা ঳যফযা঴ দান কযা ঴ইর উৎ঳ কত না। ৬। উৎ঳ ঳ক কত কতনকাযীয ন কাযীয কযণীয়।- (১) ঳যফযা঴কাযী   চারান঩ চারান঩  ( পযভ   ঳ক ঳ক  ( পযভ    নকাযী   ঳া   ঳যফযা঴কাযীয   নকট   ঴ইত   কানা   ৬.৩) জায   না   কযর , উৎ঳   কত

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

105

঳যফযা঴   ঴ণ   কযফ   না   বফ  ঳যফযা঴কাযীক   উ   ঳যফযা঴য   ফ঩যীত   কানা      ঩য঱াধ  কযফ কযফ  না। না।    নকাযী   ঳া (২) উৎ঳   ঳ক ঳ক   কত কত ঳া   ফা ফা   ঳যফযা঴঴ীতায ঳যফযা঴঴ীতায   দাির঩ দাির঩   দাির দাির   কযফায কযফায   ফাফাধকতা  থাকর   ফধভারায ফধভারায   ফধ ফধ  ৪০(১)( চ চ ))(( আ আ ) ভাতাফক  ঩ণ  ঩য঱াধয  ৩ ( তন তন )

- .

ব  ঳যফযা঴কাযীয   অর   কয   কত   ঳নদ঩ ৬ ৬  কত ঳যফযা঴কাযীয অর উৎ঳ কয কত    ন ঳নদ঩    কাম    দফ঳য ভ   পযভ    নকাযীয    র ই   কযয়া    ভ উ঴ায বক ঳ক   অর঩   ঳ষ   ঳ক    উৎ঳ ঳াক যণ   কযফন।    নকাযী   আইন -বয   ধাযা   ৪৯(৩) ভাতাফক   উ   কয -ভয়াদয   দাির঩য   ২৪ উৎ঳   কত    ত   ঳কর   অথ    য   ঳ভ঩যভাণ   কাযী   ঳ভয়   ঳াধন   নয   ঳াযত   কয -ভয়াদ   কত    নকাযী   য়াজন   কত    ত   ঳ক   েজাযী   চারানয   ভাভ   কযফন। বই঩   উৎ঳   কত    নকাযীয   কভ঱নাযটয   অথ    নতক   কাড   ঳যকায   কালাগায   জভা   দান   কযয়া   কত দাির঩য  ৫৮ নয নয   ঳াযত ঳াযত  উি উি   কযত কযত  ঩াযফন।    নকাযী   ঳া (৩) উৎ঳   ঳ক ঳ক   কত কত ঳া   ফা ফা   ঳যফযা঴঴ীতায ঳যফযা঴঴ীতায   দাির঩ দাির঩   দাির দাির   কযফায কযফায   ফাফাধকতা   না   থাকর   ফধভারায   ফধ   ৪০(১)( চ চ ))(( ই ই ) ভাতাফক   ঩ণ   ঩য঱াধয   ১৫    ত   ঳ক   েজাযী   চারানয   ভাভ   কত    নকাযীয   কভ঱নাযটয   ( দনয দনয ) ভ   কত

অথ    নতক   কাড   ঳যকায   কালাগায   জভা   দান   কযয়া   পযভ ঳ক-৬.৬ ব    ন   ঳নদ঩ ঳যফযা঴কাযীয   অর অর   েজাযী   চারানয   ক঩঳঴ ক঩঳঴   উৎ঳ উৎ঳   কয কয   কত কত ঳নদ঩   ই ই   কযয়া কযয়া      নকাযীয   ঳ষ   ঳ক   ঳াক    র   উ঴ায   বক   অর঩   েজাযী   চারানয   র   ক঩঳঴   কত যণ   কযফন। কযফন।    নকাযী   উৎ঳   কত    ত   ঳ক   জভা   দানয   জ   েজায চারান (৪) উৎ঳   কত    নতক কাড “১/১১৩৩/উৎ঳   কত    নকাযীয   ঳ষ কভ঱নাযটয কাড/০৩১১” অথ     )) ০০৩০, ঢাকা (঩ভ) ০০৩৫, রিত ঴ইফ। কভ঱নাযটয কাড঳঴ ঴ইর: ঢাকা (ফ ঢাকা (উয) ০০১৫, ঢাকা (দণ) ০০১০, চাভ ০০২৫, ভা ০০৪০, ঳রট ০০১৮, যাজ঱া঴ী ০০২০, যয ০০৪৫, ম঱ায ০০০৫, বফ রনা ০০০১। বরইউ (঳ক)    নতক কাড ১/১১৩৩/০০০৬/   ০৩১১। েজায চারানয থভ করাভ কভ঱নাযটয অথ “ মায ভাযপত দ ঴঴ইর ইর তায নাভ ও কানা ” বয ন জভা   দানকাযী   য য   নাভ নাভ   ও কানা   রিত রিত   ঴ইফ। ঴ইফ। েজায চারানয তীয় করাভ “ম য   ফা ফা   তানয ঩    নকাযীয নাভ, ঴ইত টাকা দ ঴ইরা তায নাভ, ঩দফ ও কানা ” বয ন উৎ঳ কত    র বফ কভ঱নাযটয নাভ রিত ঴ইফ। কানা, ঳ক নফন নয , মদ থাক, ঳াক    ত   ঳ক বকাধক   ঳যফযা঴ ঳যফযা঴   ঴ইত ঴ইত   কত কত ঳ক   বক   েজাযী   চারানয চারানয   ভাভ ভাভ   জভা জভা   দয়ায         নকাযী   তায   ফ঩যীত   ায়   ফসাযত   ফফযণ   র঩ফ   কযত   ঴ইফ।  উৎ঳   ঳ক   কত দাির঩   Sub-form (For Note - 24) ব Tax Deposit Account Code করাভ   ঳যফযা঴কাযীয ঳যফযা঴কাযীয   কভ঱নাযটয কভ঱নাযটয  বাকাউ  কাড  উি উি   কযফ। কযফ।    নকাযী   ঳া঳঴য (৫) উৎ঳   কত কত ঳া঳঴য   ভ ভ   ম   ঳কর ঳কর   ঳ায ঳ায   রনদন   ফা ফা   তৎ঳া তৎ঳া      কত    া   ক    ন  ও ফর   ঴঳াফযণ ঴঳াফযণ   কভ কভ ক  ক   ন ন   ঴য় ঴য় , তা঴াদয   উৎ঳ উৎ঳       ঳মাজন ঳মাজন   কয কয   কত কত       ভ   ঳ষ    কত    া   ক তা঴া   ঳যকায ঳যকায   কালাগায   ঩য঱াধ   ঳া ঳া   কাম কাম ঳ষ   ঴঳াফযণ ঴঳াফযণ   কভ কভ ক    ক   ঳াদত  ঴ইফ। ঴ইফ।

106

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

   নকাযী   ঳া    কত    ায   নকট (৬) উৎ঳   কত কত ঳া   ঴঳াফযণ ঴঳াফযণ   কভ কভ নকট   দািরত দািরত   ফর ফর , মা঴ায   অর   ফর   অভাদন   কযা   ঴ইয়াছ   তা঴ায   নাভ   ও  ফ঳ায়   ঳নাকযণ   ঳খা   উি      কত    া   উ঴া কযফন  বফ  উিত উিত   ফর ফর  ঩য঱াধয   জ জ   অভাদত অভাদত   ঴ইর ঴ইর   ঴঳াফযণ ঴঳াফযণ   কভ কভ উ঴া      ন   কযয়া ঴ইত  মাজ       ঳মাজন ঳মাজন   কয কয   কত কত কযয়া   ক ক  ে াপায ে াপায   ফা ফা   অফধ অফধ   ীত ীত  ঩তত   জভা   কযফন। ঳যকায  কালাগায জভা কযফন।    কত    া    ফর    দফ঳য   ভ (৭) ঴঳াফযণ   কভ কভ ফর   ঩য঱াধয   ৩ ( তন তন ) কাম ভ   ঳ষ ঳ষ      নকাযী   ঳াক   অফ঴ত   কযফন   ও  ঳ক   কউটায   ঳ভ   ত   যণ   উৎ঳   কত    নকাযী   ঳া    দফ঳য   ভ কযফন।  উৎ঳ উৎ঳   কত কত ঳া   অফ঴ত অফ঴ত   ঴ওয়ায ঴ওয়ায  ৩ ( তন তন ) কাম ভ  পযভ ঳ক   ন   ঳নদ঩ ৬.৬ ব  ঳যফযা঴কাযীয ঳যফযা঴কাযীয  অর অর  উৎ঳ উৎ঳  কয কয   কত কত ঳নদ঩   ই ই   কযফন। কযফন।

৭। ঳যফযা঴কাযীয কযণীয়।- (১) ঳যফযা঴কাযীক   ঩   ফা   ঳ফা   ঳যফযা঴কার   পযভ ঳ক-৬.৩ ব  কযচারান঩ কযচারান঩   ই ই  কযত কযত  ঴ইফ। ঴ইফ। (২) ঳যফযা঴   দানয   কযভয়াদ   দাির঩   পযভ ঳ক-৯.১ বয   “Part-3:    ষ   কযয   SUPPLY – OUTPUT TAX” ব     বফ  ঳কয   ঩যভাণ   ফা   নদ উ঩য  মাজ   ঳ক কযত   ঴ইফ। ঩যভাণ  উি উি  কযয়া কযয়া  ঳যফযা঴য ঳যফযা঴য  উ঩য ঳ক  ঩য঱াধ  কযত ঴ইফ।    ন      নকাযী   ঳ায   নকট   ঴ইত   পযভ ঳ক-৬.৬ ব  উৎ঳   কত (৩) উৎ঳   কত    ত   ঳কয ঳নদ঩   া   ঳া঩ ঳া঩   দাির঩য দাির঩য   ২৯  নয নয   ঳াযত ঳াযত   উৎ঳ উৎ঳   কত কত ঳কয   ঳ভ঩যভাণ ঳ভ঩যভাণ      য   উ঩াদ হা঳কাযী   ঳ভয় ঳ভয়  ঴ণ   কযত কযত   ঩াযফ।  তফ তফ , ফ উ঩াদ   (২) ভাতাফক   ঳যফযা঴য ঳যফযা঴য   কয -ভয়াদ   দয়   করাভ করাভ   ঳ফা   ও  ঳ক ঳ক   উি উি   কযয়া কযয়া   ঩য঱াধ   কযা কযা   না না   ঴ইর ঴ইর   ঳ফা   ঳যফযা঴কাযী   হা঳কাযী হা঳কাযী  ঳ভয় ঳ভয়  ঴ণ   কযত কযত  ঩াযফন  না। না।    নকাযী   ক    ন  ও (৪) ম কযভয়াদ   উৎ঳ উৎ঳   কত কত ক কত    ক ঳যফযা঴য উ঩য দয় কয   কত ঩য঱াধ কযা ঴য়, ঳ই কযভয়াদ ফা ঳ই কযভয়াদয ঩যফত ৬ (ছয়) ভা঳য ভ   হা঳কাযী   ঳ভয় ঳ভয় ঳াধন কযত ঴ইফ বফ উ ঳ভয়য ঩য ঳ভয় দাফ তাভাদ ঴ইফ।

৮। দ দ, ইতারদ। ইতারদ।– – (১) উৎ঳   কয কয   কত কত    নকাযী   ঳া ঳া  বফ  ঳যফযা঴কাযী ঳যফযা঴কাযী   উৎ঳ উৎ঳      ন  বফ ঳যকায কয   কত কত ঳যকায  কালাগায   জভা জভা  দানয  জ জ  মৌথ  ও থকাফ   দায়ী দায়ী  থাকফ।    নয দায় থাকা ঳ও ঳ক কত    ন কযা না ঴ইর উ অথ        (২) উৎ঳ কত লাা঳ক  ২% দ঳঴ তা঴ায   নকট নকট   ঴ইত ঴ইত বভনাফ আদায়   কযা কযা ঴ইফ, মন তন ঩ ফা    ন কযফায ঩য ঳যকায কালাগায মথা঳ভয় জভা দান ঳ফা ঳যফযা঴কাযী। উৎ঳ কত কযা না ঴ইর   ঳ষ ঳ষ ঳ক কভ঱নায আইনয   ধাযা   ৮৫ বয   উ঩ উ঩ -ধাযা   (১ক ) ভাতাফক      নকাযী  , কত    ত   ঳ক    া঴ী   উৎ঳   কত কত ঳ক   জভা জভা   দান   দায়া দায়া       ফা ফা   তানয   নফ নফ    কত    াক   অনধক ২৫,০০০ (চ঱ ঴াজায টাকা ভা) গত জযভানা আযা঩ কভ কযত ঩াযফন। ৯। রফরফধ।- (১) কীয় নফত তান঳঴য   ঱িাা   ফা   ফয়ক তা঴াদয কীয় দযয ভাভ   ঳কর   ান   ও  া঩না   াড়ায   ফ঩যীত   দয়   ঳ক঳঴ উৎ঳

   ত কত ত ঳ক জভা দান কযফ।

f¨vU eë¯’ vq evsjv‡`‡ki  f¨vU ms¯‥v‡ii cÖ ¯Í ve

107

   ন নয় (২) বক ঳যফযা঴য ভ   বকাধক উ঩াদান থাকর উৎ঳ ঳ক কত জরতা ষ   ঴ওয়ায   আ঱কা   থাক   ফধায়   টায, কাট঱ন ফা ফর ঳যফযা঴য উ঩াদান঳঴ ও ত উ঩াদানয ফ঩যীত  আরাদাাফ উি কযত ঴ইফ   মা঴া মা঴া   আইনয   ধাযা   ৩৫  অমায়ী   থক   থক   ঳যফযা঴   ঴঳াফ   গ   ঴ইফ বফ ঳   অমায়ী   ফা  ঴ণ(৩কযত ঴ইফ।   কয   ও  ঳যক   শ   আইন , ২০১২  কাম    কয   ঴ইফায   ফ    )    ঳মাজন ফ   ক       ঩য঱াধত   ঴য়   নাই নাই   বভন   ঳যফযা঴য ঳যফযা঴য      ঩য঱াধকারীন   ঳ভয়য ঳ভয়য   ফধান  মাজ   ঴ইফ। ঴ইফ।    কয   ঴ইফায ১০। যর঴তকযণ।- বই   ফধভারা ফধভারা   কাম কাম ঴ইফায   ঳ ঳   ঳ ঳   উৎ঳ উৎ঳       ঳মাজন ঳মাজন   কয   আদায় আদায়   ফধভারা ফধভারা , ২০১৯  য঴ত য঴ত   ঴ইফ। ঴ইফ। জাতীয় যাজস ফাডয আদ঱ভ (কাজী পরযদ উীন)   চ ক   চ  ( ( ক  )

108

evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg

(ms‡hvRbx -3 -3 : wmGÛGd †mev) গণজাতী ফারাদ঱ ঳যকায   জ জ   যাজ ফন, ঳নফাগচা, ঳নফাগচা, ঢাকা। ঢাকা। [ জ ক]

আ ঳াধাযণ আদ঱ ন ------- ০০/঳ক/২০২০

তািযঃ---------  / / -------------২০২০ ষা

 ।  : এএ   ক আ ও    ক- ।  ঳মাজন কয ও ঳যক শ আইন, ২০১২ বফ  ঳মাজন কয ও ঳যক শ    কয ঴ওয়ায় ১৯৯১ ঳নয ঳ক আইনয ফধভারা, ২০১৬, ১রা রাই ২০১৯ তািয থক কাম    ঱না ইতাদ ফাতর ঴য়ছ।  অধীন ণীত/জাযীত ঳কর া঩ন, আদ঱, দক - নদ নদ ঳মাজন কয ও ঳যক শ আইন, ২০১২ বফ  ঳মাজন কয ও ঳যক শ ফধভারা, ২০১৬ ব ঳ববপ ঳া ক    ক দ ঳ফায  ঳ক আদায় ও যয়াত ঴ণ ফা হা঳কযণ    ষ ফধ - ফধান     না থাকায় ভাঠ ঩ম    ায় জরতা ষ ঴ ভভ    জাতীয় ফলয় কানা নদ ফধান অ জাতীয়       অফ঴ত    ঱না দান কযা ঴রা: যাজ ফাড অফ঴ত ঴য়ছ। ঳ ত ন঩ নদ ঴রা:      ভান চরত নয়ভ অ঳ায কাভ঳ ক ০২. ফত ঩ বফ ঳ববপ ব঳া঳য়঱ন ক   ঩    ক    াযত ঩তত ন঩ত া কভ঱নয উ঩য দয় ঳ক শ ফ্য/ষ঱ন আভদান ঩ম    ায় নধ আভদানকাযকয শ - কযাদয কযাদয ঳গ আদায় কযা ঴য় থাক। ম ঳ফ শ ফ্য/঱ন ীড ঩ত চা নই ঳ ঳ফ শ ঱ন ঳ববপ বজ ক    ক েজায চারানয ভাভ ঳ক জভা দত ঴য়। ীড ঩ত ফা েজায চারানয ভাভ ঳ক জভা দওয়ায  ঳ফা দানকাযী ঳ববপ বজ, ঳ফা ঴ীতা আভদানকাযক ফা যানকাযকক  ঳মাজন কয ও ঳যক শ ফধভারা, ২০১৬ বয ফধ ৪০ অমায়ী বক চারান ঩ (঳ক -৬.৩) ত া ফা া    ক দান কযফ। বই চারান঩ ঳ষ কাভ঳ ঴াউজ/কাভ঳ ঱নয নাভ, কভ঱ন উিফ    নয    নয ও তািয উি থাকত ঴ফ। আভদানকাযক/উৎ঩াদনকাযী বই঩ ফর - অফ অফ -ব/ব঩াট চারান঩য ফ঩যীত, উ঩কযণ - উৎ঩াদ উৎ঩াদ ঳঴গ ালত থাকা ঳া঩,  ঳মাজন কয ও ঳যক শ আইন, ২০১২ বয ধাযা ৪৬ অমায়ী যয়াত ঴ণ কযত ঩াযফন বফ ঳ববপ    ফা    ফা েজায চারানয ভাভ ঳ববপ কভ঱নয উ঩য ঩য঱াধত ঳া ফর - অফ অফ -ব/ব঩াট ঳ক দাির঩ যয়াত যয়াত ফা হা঳কাযী ঳ভয় ঴ণ কযত ঩ ঩াযফ। াযফ। ০৩।  ঳মাজন কয ও ঳যক শ ফধভারা, ২০১৬ বয ফধ ১১৮ক অ঳ায ব    কয ঴ফ। আদ঱ জায কযা ঴রা। ঴রা। ই঴া অফর কাম নাভ: . . . . . . . . . . . . . . ঩দফী: . . . . . . . . . . . . .

evsjv‡`‡ki   f¨vU f¨vU eë¯’ vq ms¯‥v‡ii cÖ ¯Í ve

109

(ms‡hvRbx -4 -4 : DcKiY I cY¨ Ab¨Î msi¶Y) জ     ক ক   জ জ   জ  ভ ভ , চ , ক। [ জ ক] আ

঳াধাযণ আদ঱ ন----- ০০/঳ক/২০২০

তািয:-------  // --------২০২০ ষা

  : ক ও        ক-।

কানা নফত তান ক    ক আভদানত ফা ানীয়াফ য়ত উ঩কযণ ফা উৎ঩াদত ঩ ানাাফ ফা অ কানা কাযণ ক াযণ তানয অয ঳যণ না কযয়া কািযানা/তান অনয঩াগায ফা঴য অয ভারকানাধীন ফধাজনক ঩াগাযযাজ ফা নজ        নয়ণাধীন/ভারকানাধীন ফা ড঩াত ঳যণয  জাতীয় ফাড    ঱না জায কযর, মথা: ন঩ দক - নদ নদ (ক) আভদানত ফা ানীয়াফ য়ত উ঩কযণ ফা ঩  ঳মাজন কযয আওতায় ঳ফায কাড S০০৫.১০ বয অধীন নফত ঩াগায ঳যণ কযা মাফ; (ি) ঩াগায ঳যত উ঩কযণ ফা ঩, ঩াগায ঳ফায  মাজ  ঳মাজন কয ঩য঱াধ কয ঳ক চারান঩য (঳ক -৬.৩) ভাভ ঳যফযা঴ কযা মাফ; (গ) নজ নয়ণাধীন/ভারকানাধীন ঩াগায ফা ড঩াত ঳যণয  ঳ক চারান঩ (঩ ানায চারান঩, ঳ক -৬.৫) বয ভাভ ঳যফযা঴ কযা মাফ;     তফ, কীয় নফন ঴ণয ঳ভয় ঳ক পযভ ২.১ ব ঱িাা ঴঳াফ অ থাকত ঴ফ। ০২। নফত উৎ঩াদনকাযীয কািযানায় উৎ঩াদত ঩ কািযানা অনই ঳যণ কযত ঴ফ। তফ, মাজ  ঳মাজন কয ফা, ভত,  ঳মাজন কয ও ঳যক শ ঩য঱াধ কয উৎ঩াদত ঩ কািযানা অনয ফাইয নজ ফা অয ভারকানাধীন ঩াগায ফা নজ ড঩া ফা ঳র঳ ঳ায ঳যণ কযা মাফ। ম াফ। ঳       ঳মাজন  ালণায় অ     থাকত ঴ফ ঩াগায, ড঩া ফা ঳র঳ ঳ায ঩ম বফ উৎ঩াদন রয ালত  উ ান থক ঳ক চারান জায কযত ঴ফ। ঳ক চারান বই ভভ    ঳ীর    ঳ীর দান কযত ঴ফ ঴ ফ ম, ঳দয় ঳ক উৎ঩াদন র ঩য঱াধত।

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evs  jv‡`k f¨vU cÖ ‡dkbvjm †dvivg   ০৩। (ক) অয ভারকানাধীন ঩াগায নজ উৎ঩াদ উৎ঩াদত ত ফা য়ত ঩ ঳যণয ঳য ণয জ ঳যফযা঴ ঳যফযা঴যয নভ তায নাভয র ঳যফযা ঳যফযা঴ ঴ -঴ীতা    ক মথামথাফ ঴঳াফ ঩াগাযয নাভ, কানা ও নফন নয উিফ উিফ যণত কয চারান঩ (঳ক -৬.৪) ই কযত ঴ইফ   (ি) ঩ নজ঳যণয নণাধীন/ভারকান নণাধীন/ভারকানাধীন াধীন ঩াগায ফা ড঩াত জ ঳যফযা঴য নভ তায নাভযনজ র উৎ঩াদত ঳যফযা঴    ক ঴ীতা ঴঳াফ ঩াগাযয নাভ, কানা ও নফন নয উিফ মথামথাফ মথামথ াফ যণ যণত ত কয চারান঩ (঳ক -৬.৫) ই কযত ঴ইফ; (গ) আভদানীত ঩ নজ নয়ণাধীন/ভারকানাধীন ঩াগায ফা ড঩াত ঳যণয  ফর - অফ অফ -বয ক঩ ঩াগায ফা ড঩াত যণয ফলয় নত কযত ঴ইফ; ঴ইফ; (গ) অয ভারকানাধীন ঩াগায ঴ইত ঩ ঳যফযা঴য  চারান঩য (঳ক -৬.৪) ভাভ ঳যফযা঴ কযত ঴ইফ বফ ঩াগায ঳ফায     ক কয চারান঩ (঳ক -৬.৩) দান বয জ থকাফ ঳ক উিফ কযত ঴ইফ। ০৪।  ঳মাজন কয ও ঳যক শ আইন, ২০১২ বয ধাযা ৪৬ বয ফধানভত  (ক) উ঩কযণয ফ঩যীত ঩য঱াধত  ঳মাজন কয, উ঩কযণ আভদান ফা ানীয়াফ য়য ঩ মাজ  র ফর - অফ অফ -ব ফা অদ ০৩ ব উিত ঩তত ঩াগায ঴ইত ইত চারান঩য (঳ক -৬.৪) ত ঩াগায ঴ইত নফত কািযানায় অথফা মাজ    াফ ফ঱ কযানা ঳া঩  ফ঳া ফা ঳ফা দানর ঳ণ ঩যফত ২(ই) কয ভয়াদয ম কান তাযি উ উ঩কযণ কয যয়াত ঴ণ কযা মাইফ; বফ (ি) বকই঳াথ ঩াগায ঳ফাযবকই ফ঩যীত ঩য঱াধত (঳ক  -঳মাজন কয, ঩াগায ঴ইত ইত কয চারান঩য ৬.৩) ত উ঩কযণ কয যয়াত ঴ণ কযা মাইফ।

   ঱ল ঩াগায ফা ড঩াত  ঳মাজন ০৫। ভারকানা ফা নয়ণয ধযণ নফ কয ও ঳যক শ আইন, ২০১২ ও  ঳মাজন কয ও ঳যক শ ফধভারা, ২০১৬ বয ফধান অ঳যণ কযয়া য়াজনীয় ঴঳াফ সক ও দররাদ ঳যণ কযত ঴ইফ। ০৬।  ঳মাজন কয ও ঳যক শ ফধভারা, ২০১৬ বয ফধ ১১৮ক অ঳ায    কয ঴ফ। ব আদ঱ জায কযা ঴রা। ই঴া অফর কাম নাভ: . . . . . . . . . . . . . . ঩দফী: . . . . . . . . . . . . .

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Compliance Reduces Business Costs

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