Vds Faq July 20151

Drm fvU KZb msv ckvi
W. gvt Avyi iDd
01. Drm fvU KZb

ck-01: Avgiv Puv`cyi GKwU Pz nvmcvZvj cwiPvjbv Kwi| nvmcvZvjwU we`kx A_vqb cwiPvwjZ| evm fvov Ki `~i _K ivMx
Avbv-bqv Kiv nq| evm fvovi weji Ici _K fvU KZb KiZ ne wKbv m welq AbyMn Ki gZvgZ w`b? [mq Kzgvi AwaKvix,
GvKvDUm Awdmvi, gvRnvij nK weGbGmwe Pz nvmcvZvj, Puv`cyi|]
Di: Avcbvi ckwUi cwic~Y evLv `qvi Rb PviwU `wKvY _K AvjvPbv KiZ ne| c_gZ, mevi KvW Gm036.10 (kxZvZc
wbqwZ ev ZvcvbyK~j evm mvwfm)-Gi Ici fvUi nvi 15 kZvsk| kxZvZc wbqwZ ev ZvcvbyK~j evm mvwfm whwb cwiPvjbv Kib,
ZvK fvUi AvIZvq wbewZ nZ ne Ges wZwb fvU cwikva Kieb| wZwb wUwKUi g~ji mv_ fvU hvM Ki Zv hvxi wbKU
_K Av`vq Ki beb| Avcbviv hw` Gic kxZvZc wbqwZ ev ZvcvbyK~j evmi wUwKU q Ki ivMx Avbv-bqv Ki _vKb, Zvnj
fvU Drm KZb Kivi `vwqZ Avcbvì bB| Avcbviv wUwKUi g~j cwikva Kieb, hvi ga fvU Afy _vKe| evm fvov
c`vbKvix fvU miKvix KvlvMvi Rgv c`vb Kie| wZxqZ, Avcbviv hw` kxZvZc wbqwZ ev ZvcvbyK~j evm m~Yic fvov wbq
_vKb, Zvnj GB mevi KvW ne Gm049 (hvbevnb fvov c`vbKvix)| GB mevi Ici fvUi nvi 15 kZvsk, hv Drm KZbhvM|
Ggb kxZvZc wbqwZ ev ZvcvbyK~j evm m~Yic fvov wbq _vKj wej cwikvai mgq 15 kZvsk fvU Drm KZb KiZ ne|
ZZxqZ, Avcbviv hw` mvaviY evmi wUwKU q Ki _vKb, Zvnj wUwKUi g~ji Ici Kvb fvU Drm KZb KiZ ne bv Ges GB
wUwKUi g~ji ga fvU Afy _vKe bv| KviY, g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj Abymvi hvx cwienb mev
fvUgy| PZz_Z, Avcbviv hw` mvaviY evm m~Yic fvov wbq _vKb, Zvnj mevwU ne hvbevnb fvov c`vbKvix| GB mevi Ici
fvUi nvi 15 kZvsk, hv Drm KZbhvM| Ggb evm fvov wbq _vKj wej cwikvai mgq 15 kZvsk fvU Drm KZb KiZ ne|
ck-02: GKwU mdUIqvi Kvvbx Ab GKwU mvaviY cwZvbi 2 Rb KgKZvK cwkY c`vb Ki wej `vwLj KiQ| GB wej
_K Drm g~mK KZb KiZ ne wK-bv?
Di: g~mK AvBbi wZxq Zdmxj Abyhvqx miKvi KZK c` wkv I cwkY fvU AevnwZcv| ZvB, emiKvix cwkYi Ici
fvU chvR ne| mevi Kvbv KvW hnZz cwkY msvwqZ Kiv nqwb, mnZz Gm099.20 (Abvb wewea mev) KvW cwkY
mev Afy ne| GB mevi Ici 15 kZvsk nvi fvU chvR ne| GB mevi Ici Ghver Drm fvU KZb evaZvg~jK wQj bv|
2013-14 A_ eQii evRU 06 Ryb, 2013 ZvwiL _K GB mevi Ici Drm fvU KZb chvR nqQ| evaZvg~jKfve Drm
fvU KZbi h 37wU mev iqQ Abvb wewea mev Zvi Afy| AbyMn Ki ct 721 `Lyb| ZvB, G AvewkKfve 15
kZvsk nvi fvU Drm KZb KiZ ne|
ck-03: GKwU MvgUm-G kwgKì Lvevi `qv nq| Lvevi mieivni Rb GKRbK KUv `qv nqQ| KUvi 30 (wk) UvKv
meal wnme Lvevi mieivn Kib| KUvi Pvj, Wvj BZvw` wKb Gb MvgUmi wfZi ivbv Ki Lvevi mieivn Kib| KUviK
wej cwikva Kivi mgq Drm KZ cvmU nvi fvU KZb KiZ ne?
Di: ewYZ mevwU evsjv`ki fvU eevq KvUvivm mevi AvIZvfz| DjL, Kv_vI hq Lvevi q Ki Lj G aibi mev
iviuv wnme weewPZ ne| wK Lvevi hw` KD mieivn w`q hvq, Zvnj G aibi mev KvUvivm mev wnme weewPZ ne|
KvUvivm mevi Ici fvUi nvi 15%| mevwU Avevi Drm fvU KZbi ZvwjKvq iqQ| A_vr KvUvivm mev MnY Kij Drm 15
kZvsk fvU KZb KiZ ne| KvUvivm Lv` mieivn `qvi mgq Zvi g~ji mv_ 15 kZvsk fvU hvM Ki wej `vwLj Kie|
AvjvP 30 UvKvi ga 15 kZvsk fvU Afy AvQ ej weePbv KiZ ne| A_vr 30 UvKv fvU-BbKzwmf (fvU-Afy)
g~j| D g~jK 7.6666 w`q fvM Kij 15 kZvsk fvU cvIqv hve| 30 UvKvi ga fvUi cwigvY ne 3.91 UvKv| Lvevi
mieivnKvixK 26.09 UvKv wnme wej cwikva KiZ ne| 3.91 UvKv fvU wnme Drm KZb KiZ ne|
ck-04: Avgiv Avgvì cwZvbi KgPvixì evm/wiv/wmGbwR fvovi cKZ cwigvY A_ bM` cwikva Ki `B| evm fvovi
mvaviYZ wUwKU _vK| wUwKUi wfwZ cKZ LiP c`vb Kiv nq| wK wiv ev wmGbwR fvovi wUwKU _vK bv| ZvB,
KgPvix Zvi wbRi cZ I ^vi Kiv fvDPvi `vwLj Ki| m gvZveK ZvK bM` fvovi A_ c`vb Kiv nq| Gicfve
cwikvaKZ evm/wiv/wmGbwR fvovi Ici Drm fvU KZb msv weavb wK Zv AbyMn Ki Rvbveb| [gvt bRij Bmjvg, AvBwUwc,
GwwKDwUf Awdmvi, dvBbvwqvj GvWwgwbkb wWwfkb, mì ì, kvnRvjvj Bmjvgx esK wjt, XvKv|]
Di: g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj Abyhvqx hvx cwienb mev fvU AevnwZcv mev| hvx cwienb mevi Ici
fvU chvR ne bv| Ze, GKB Zdwmj Abymvi, cwienb msv KwZcq mevi Ici fvU chvR iqQ| IB mevjv njv:
kxZvZc wbqwZ ev ZvcvbyK~j evm mvwfm, kxZvZc wbqwZ ev ZvcvbyKj j mvwfm, kxZvZc wbqwZ ev ZvcvbyKj ijIq mvwfm,
hvbevnb fvov c`vbKvix, wkwcs GRU, dBU divqvWvm, cwienb wVKv`vi, Kzwiqvi mvwfm Ges PvUvW wegvb I nwjKvi fvov
c`vbKvix| GB mevjv Qvov cwienb msv Avi Kvb mevi Ici fvU chvR ne bv| Avcbviv Avcbvì KgPvixì evmi
fvov c`vb Kib| hw` kxZvZc wbqwZ evmi fvov nq Ges hw` evmi wUwKU _vK Zvnj Drm fvU KZb KiZ ne bv| wUwKUi
g~ji cwigvY A_ KgPvixK cwikva KiZ ne| GB mevi Ici fvU chvR AvQ, Ze Drm fvU KZbi weavb bB| GB mevi
KvW Gm036.10| GB mevi Ici fvUi nvi 15 kZvsk| kxZvZc wbqwZ ev ZvcvbyKj evm mvwfm whwb cwiPvjbv Kib ZvK
fvUi AvIZvq wbewZ nZ ne Ges wZwb fvU cwikva Kieb| wZwb wUwKUi g~ji mv_ fvU hvM Ki Zv hvxi wbKU _K
Av`vq Ki beb| kxZvZc wbqwZ ev ZvcvbyKj evmi wUwKU RvZxq ivR^ evWi GmAviI bs-177-AvBb/2004/423-g~mK,
ZvwiL: 10 Ryb, 2004 (ct 801) Abymvi fvU Pvjvb wnme weewPZ| ZvB, hnZz GB mevi Ici Drm fvU KZbi weavb bB
Ges hw` Avcbvì KgPvixiv evmi wUwKU `vwLj Ki Zvnj ay g~j cwikva Ki w`Z ne| Drm fvU KZb KiZ ne bv|
kxZvZc wbqwZ evm gY Ki hw` wUwKU `vwLj bv Ki Zvnj A_ cwikvai mgq fvU Drm KZb KiZ ne| wiv fvov Ges
wmGbwR fvovi Ici fvU chvR bB| A_vr hvx cwienb mevi AvIZvq wiv fvov Ges wmGbwR fvov fvU AevenwZcv mev|
ZvB, Avcbvì KgPvixìK nvZ jLv fvDPvii gvag wiv fvov ev wmGbwR fvovi A_ c`vb Kivi mgq Drm fvU KZb KiZ
ne bv| cKZ fvovi cwigvY ZvìK cwikva KiZ ne| mvweK chvjvPbvq Gwm evmi wUwKU _vKj Drm fvU KZb KiZ
ne bv| wiv I wmGbwR fvovi Ici Drm fvU KZb KiZ ne bv|
ck-05: g~mKi AvIZvq AwbewZ cwZvb Kvb cY ev mev mieivn w`j Drm fvU KZbi weavb wK?
Di: g~mK wbewZ cwZvbi wbKU _K cY/mev mieivn wbZ ne| Uvi, KvUkb BZvwì gvag qi Uvi`vZvi
fvU iwRkvbci dUvKwc wbZ ne| Bnv AvBbi evaevaKZv| g~j mshvRb Ki AvBb, 1991 Gi aviv 19K-Z Gic weavb
AvQ| wK eve `Lv hvq h, AbK cwZvb AwbewZ iq MQ Ges Zvì KvQ _K q Kivi cqvRb nq| Gfve hw`
AwbewZ cwZvbi wbKU _K mieivn bqv nq, ^vfvweK wbqg Drm fvU KZb KiZ ne| cwZvbwUi vUvm weePbv Ki
cwZvbwUi hnvi fvU cwikva Kivi evaevaKZv wQj mnvi fvU Drm KZb KiZ ne| AvBbi aviv 37(2)(KK) Abymvi
wbewZ ew fvU Pvjvb Qvov q KiZ cvie bv, Kij GB avivi Aaxb Aciva msNwUZ ne|
ck-06: UvbIfvi Kii AvIZvq ZvwjKvfz Ges KzwUi wki AvIZvq ZvwjKvfy cwZvb Kvb cY ev mev mieivn Kij Drm
fvU KZb KiZ ne wK?
Di: UvbIfvi Kii AvIZvq ZvwjKvfz ev KzwUi wki AvIZvq ZvwjKvfy Kvbv cwZvb ZvwjKvfyw bîm^wjZ Kvkggv Bmy
Ki cY mieivn Kij Drm fvU KZb KiZ ne bv| mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ`
3(K)-Z G welqwU DjL AvQ| AbyMn Ki ct 721 `Lyb| cwZvbwU UvbIfvi Ki ev KzwUi wki AvIZvfy wK-bv Zv Rvbvi Dcvq
njv cwZvbwUi ZvwjKvfyc 11 (GMvi) wWwRUi ZvwjKvfyw bî| 11 wWwRUi 5g wWwRU hw` 1 nq Zvnj cwZvbwU fvUi
AvIZvq wbewZ| hw` 2 nq Zvnj UvbIfvi Kii AvIZvq ZvwjKvfy| Avi hw` 3 nq Zvnj KzwUi wki AvIZvq ZvwjKvfy|
ck-07: cm _K wfwRwUs KvW Qvcvbv nqQ| Drm fvU KZb KiZ ne wK?
Di: cwZvbwU Drcv`bKvix wnme wbewZ nj Ges g~mK-11 Pvjvbc Bmy Kij Drm fvU KZb KiZ ne bv| Avgiv Rvwb
h, Kvb Drcv`K hw` g~mK-11 Pvjvbmn cY mieivn `q, Zvnj D Drcv`K hvMvb`vi wnme weewPZ ne bv Ges m
Drm fvU KZb KiZ ne bv| RvZxq ivR^ evWi Drm fvU KZb msv mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb,
2014 Gi AbyQ` bs 3 Gi DcvbyQ` bs K-Z G weavb ewYZ AvQ| wK cwZvbwU hw` mev c`vbKvix wnme wbewZ nq mev
c`vbi Kvhg cwiPvjbv Ki _vK Zvnj G chvR fvU Drm KZb KiZ ne| KviY, Drm fvU KZbhvM 37wU mevi
ZvwjKvq QvcvLvbv Afy AvQ| g~mK Pvjvbc Bmy Kiv me fvUhvM cY mieivnKvix ev fvUhvM mev c`vbKvixi AvBbx
`vwqZ| Ze, eve AbK fvU Pvjvbc Qvov mev c`vb Ki _vK| mev c`vbi Gfve fvU duvwKi ceYZv iqQ| ZvB,
Gme Drm fvU KZbi weavb Kiv nqQ| IB 37wU mevi fvU Pvjvb _vKzK ev bv _vKzb chvR fvU Drm KZb KiZ
ne| mvaviYZt wfwRwUs KvW Qvcvbv cwZvb QvcvLvbv wnme wbewZ| ZvB, 15 kZvsk nvi fvU Drm KZb KiZ ne|
ck-08: Avgiv GKwU emiKvix GwZgLvbv cwiPvjbv Kwi| miKvi Avgvì GwZgìK gv_vwcQz mgvRKjvY gYvjq Gi gvag
1000/- (GK nvRvi UvKv gv) eiv c`vb Ki| IB UvKvi PK Bmy Kivi mgq GwR Awdm 4 kZvsk fvU KU ivL| GB fvU
KU ivLv mwVK AvQ wKbv Zv AbyMn Ki Rvbveb| [gvIjvbv Avyj Avjxg dwi`x, wcwcvj, gv`vmv Avkvdxqv, evwiaviv, eK-R,
XvKv-1212|]
Di: bv, GB A_i Ici GwR Awdm KZK fvU KU ivLv mwVK bq| A_ eiv `qvi mgq fvU KU ivLvi Kvb weavb bB| A_
LiP Kivi mgq fvU KU ivLvi weavb AvQ, hw` IB qi Ici Drm fvU KZb chvR nq _vK| G welqwU eySZ nj KqKwU
`wKvY _K `LZ ne| c_gZ, Drm fvU KZb Kivi `vwqZ Kvb& Kvb& KZci Ici b Kiv AvQ Zv Rvbv ìKvi| g~j
mshvRb Ki wewagvjvi wewa 18K Abymvi miKvix cwZvb, AvavmiKvix cwZvb, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv cwZvb,
Avw_K cwZvb, wjwgUW Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb Ges wkv cwZvbi Ici Drm fvU KZb
Kivi `vwqZ `qv nqQ| emiKvix GwZgLvbv IB cwZvbjvi ga KvbwUi AvIZvq co bv| ZvB emiKvix GwZgLvbvi Ici
Drm fvU KZb Kivi `vwqZ bB| Drm fvU KZb KiZ nq cY ev mev qi g~j cwikvai mgq| h KZc cY q Ki ev
mev MnY Ki m KZc Drm fvU KZb Kie, hw` Drm fvU KZb msv wewa-weavb Abymvi IB qi Ici Drm fvU KZb
Kiv chvR nq _vK| AvjvP Ggb Kvb cY ev mev qi wecixZ g~j cwikva Kiv nQ bv| ZvB, G Drm fvU
KZb Kivi AvekKZv bB| ZvQvov, eZgvb wewa-weavb Abymvi, me cY ev mevi qi Drm fvU KZb KiZ ne bv|
eZgvb megvU 37wU mevi Ici Drm fvU KZb Kivi weavb iqQ| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k
bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 G IB mevmg~n DjL AvQ| GwR Awdm KZK PK Bmy Kiv ev miKvi KZK Kvb
GwZgLvbvq GwZgìK A_ c`vb Kiv, GB mevjv Kvb fvUhvM mev bq, ZvB Drm fvU KZb Kivi Kvb cqvRbxqZv bB|
GwR Awdm miKvix ìmg~ni bvbv KgKvi g~j cwikva Ki _vK| wewfb miKvix Awdm bvbvfve cY I mev q Ki| mB
Awdmi Avw_K eiv _K GwR Awdm IB qi wecixZ g~j cwikva Ki| g~j PKi gvag cwikva Ki| c~eB DjL Kiv
nqQ h, miKvix cwZvbi qi Ici Drm fvU KZbi weavb AvQ| ZvB, qKvix Awdmi c hnZz GwR Awdm g~j
cwikva Ki, mnZz g~j cwikvai mgq fvU AvBbi wewa-weavb Abymvi fvU Drm KZb KiZ nq| fvU KZb Kivi g~j `vwqZ
qKvix Awdmi| qKvix Awdmi c GwR Awdm GB `vwqZ cvjb Ki _vK| miKvi wewfb KgKv hLb A_ eiv c`vb Ki
ZLb Drm fvU KZb Ki bv, Zv Kivi cqvRbI bB| ZvB, AvjvP I A_ eiv Kivi mgq Drm fvU KZb KiZ ne bv|
A_ eqKvix KZc qi wecixZ g~j cwikvai mgq cqvRb nj fvU Drm KZb Kie| mevcwi, A_ AvBb, 2015 Gi
gvag miKvwi I emiKvwi GwZgLvbvK fvUi AvIZvgy Kiv nqQ| ZvB, G fvU KZb KiZ ne bv|
ck-09: Avgiv GKwU GbwRI| Avgiv RbKjvY KvR Kwi| Pi Aji KlKiv hb evRvi AwaMgZv (market access) cvq
mRb Avgiv GKwU cK cZ KiwQ| cKi megvU eq 3,41,17,803 (wZb KvwU GKPwjk j mZi nvRvi AvUkZ wZb UvKv
gv)| Avgiv GKwU KbmvjUvU dvgK cKi hveZxq KvR mv`b Kivi Rb `vwqZ w`qwQ| KbmvjUvU dvgwU wjwgUW Kvvbx|
cwZ wZb gvm ci ci IB dvg cK A_ eiv c`vb Kivi Rb Avgvì KvQ wiKzBwRkb cvVvq| Avgiv cqvRb Abyhvqx A_ eiv
c`vb Kwi| dvgwU Avgvì wbavwiZ LvZ Abyhvqx A_ eq Ki| A_ eqi LvZjv njv: cK KgiZ KgKZv -KgPvixì eZb,
mì ìi KqKRb KgKZvi GvWfvBRix eq, gY, nvUj fvov, Awdm mv, gvBwKs, wevcb, Uwbs BZvw`| KbmvjUvU
cwZvb KZK A_ eq Kiv mwVK AvQ wKbv Zv gvS gvS Avgvì cwZvbi AwWUiMY AwWU Kib| G fvUi weavb wK
AbyMn Ki Rvbveb| [wjUb gvBKj zk, dvBbv Awdmvi, myBPKbUv, nvDm-19, ivW-11, evwiaviv, XvKv|]
Di: Avgvì `ki fvU eevq Drm fvU KZb K Kie Zv wbw` Kiv AvQ| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 18K
Abymvi, miKvix cwZvb, AvavmiKvix cwZvb, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv cwZvb, Avw_K cwZvb, wjwgUW
Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb Ges wkv cwZvbi Ici Drm fvU KZb Kivi `vwqZ c`vb Kiv
nqQ| Drm fvU KZb KiZ ne cY ev mev qi g~j cwikva Kivi mgq| AvjvP Avcbvì cwZvb GKwU GbwRI|
GbwRI wnme IB cwZvbi Drm fvU KZb Kivi `vwqZ AvQ, hw` cY ev mev qi wecixZ g~j cwikva Kiv nq| G
myBPKbUv cY ev mev qi wecixZ g~j cwikva KiQ bv| myBPKbUv Ab GKwU cwZvbK A_ c`vb KiQ LiP Kivi Rb|
Kvb& Kvb& LvZ A_ LiP KiZ ne ZvI myBPKbUv IB cwZvbK wbw` Ki w`Q| ZvB, myBPKbUv hLb A_ c`vb Kie ZLb
Kvb fvU Drm KZb KiZ ne bv| myBPKbUv cK evevqbKvix cwZvbK mywbw` Ki w`qQ h, Kvb& Kvb& LvZ KZ UvKv
LiP KiZ ne| A_vr cKi gvU eiv 3,41,17,803 UvKv evevqbKvix cwZvb LiP Kie| LiP Kivi mgq cY ev mev qi
wecixZ Drm fvU KZb KiZ ne| KviY, evevqbKvix cwZvbwU GKwU wjwgUW Kvvbx, hvi Ici Drm fvU KZb Kivi `vwqZ
AvQ| evevqbKvix cwZvb hLb IB A_ LiP Ki cY ev mev q Kivi wecixZ g~j cwikva Kie,ZLb Drm fvU KZb KiZ
ne wKbv Zv weePbv Ki `LZ ne| Drm fvU KZb Kivi hveZxq wbqgKvbyb ZLb weePbvq AvbZ ne| Drm fvU KZb
msv eZgvb wewa-weavb RvbZ nj www.vatbd.com IqemvBUi VAT Contents gbyi wmwiqvj bs-39 `Lyb| eZgvb 36wU
mevi evaZvg~jKfve Drm fvU KZb Kivi weavb AvQ|
Avcbvi ck Abymvi, myBPKbUv evevqbKvix cwZvbK Kvb Kwgkb, PvR ev wd cwikva KiQ bv| AbK Gic cK
evevqb KiZ evevqbKvix cwZvbK Kwgkb, PvR ev wd c`vb Kiv nq| Gicfve Kwgkb, PvR ev wd c`vb Kiv nj Zvi Ici
fvU cwikva KiZ ne| fvUi nvi ne 15 kZvsk Ges Zv Drm KZb KiZ ne| KviY, Gaibi mev civgk mev ev Abvb
wewea mevi AvIZvq coe| G`ywU mevi Ici fvUi nvi 15 kZvsk Ges `ywU mevi B Drm fvU KZbi weavb iqQ| ZvB,
Kwgkb, PvR ev wd c`vb Kiv nj, hw` Zv fvU Afy g~j nq, Zvnj IB cwigvY nZ fvUi Ask weqvM Ki fvU Drm KZb
KiZ ne| megvU c`qK 7.6666 w`q fvM Kij 15 kZvsk fvUi cwigvY cvIqv hve| A_ev Kwgkb, PvR ev wdi Ici 15
kZvsk cwigvY wnmve Ki, wbR^ dv _K IB A_ c`vb Ki, m cwigvY A_ fvU wnme Drm KZb KiZ ne|
ck-10: Mvm, Uwjdvb, we`yr, Iqvmvi wej _K fvU Drm KZb ne wK-bv?
Di: Gme cwimevi (utilities) wej cwikvai Drm fvU KZb KiZ ne bv| Zv Drm KZbi Av`k ejv AvQ| AbyMn
Ki RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 3 Gi DcvbyQ` (L) `Lyb, ct
721|
ck-11: BwcRW-G AewZ cwZvb Drm fvU KZb Kie wK-bv?
Di: BwcRW-G AewZ cwZvb hw` Drm fvU KZbKvix cwZvb nq Zvnj AekB Drm fvU KZb KiZ ne| Drm fvU
KZbKvix cwZvb njv: miKvix ì, Avav-miKvix ì, ^vqZkvwmZ ì, GbwRI, evsK, exgv Kvvbx, Avw_K cwZvb, wjwgUW
Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb Ges wkv cwZvb| BwcwRW bb-Uvwid GjvKv| Gi A_ njv,
BwcRW AewZ cwZvb ivwbKvR Kvb -Ki cwikva Kie bv| ivwbKvR -Ki cwikva bv Kivi Rb wZbwU eev iqQ,
h_v: e jvBm, AevnwZ I cZcY| Drm fvU KZb GKwU wfb welq| BwcRW-G AewZ cwZvb Drm KZbKvixi AvIZvfz
nj D cwZvbK Drm fvU KZb KiZ ne|
ck-12: gvsMv Uwjmvwfmm-Gi wbKU _K evsjvjvqb evDB_ q Ki| gvsMv Uwjmvwfm 15 kZvsk g~mK Avivc Ki
g~mK-11 Pvjvbc c`vb Ki| Drm fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: G Drm fvU KZb KiZ ne bv| Drm fvU KZbi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi
AbyQ` bs-3 Gi DcvbyQ` bs-(L) AbyMn Ki `Lyb| GB mevwUK mevi KvW bs Gm012 Gi AvIZvq (Uwjdvb, UwjwcUvi,
Uj, dv ev BUvibU msv I wmg KvW mieivnKvix) mev wnme weePbv Kiv nq| evaZvg~jKfve Drm fvU KZb KiZ ne
Ggb 36wU mevi ga GB mevwU Afy bB| Ze, fvU c`vbi cgvY _vKZ ne| hgb: g~mK-11 Pvjvb _vKZ ne| Avcbvi
eYbvgZ, GLvb weZv fvU Pvjvbc c`vb KiQ| ZvB, Drm fvU KZb KiZ ne bv|
ck-13: nvUj ev iviuv hw` BwmAvi gwkb cZKZ Pvjvb Bmy Ki, Zvnj Drm fvU KZb KiZ ne wK? [AvwkK gvngy`,
GKvDUm Awdmvi, Helpage International Bangladesh, 35/wW, ebvbx, XvKv|]
Di: nvUj ev iviuvi Drm fvU KZbi weavb bB| RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05
Ryb, 2014 Abymvi megvU 36wU mevi Ici fvU Drm KZb KiZ ne| D ZvwjKvi ga nvUj-iviuv Afy bB| ZvB,
nvUj-iviuv mev MnYi fvU Drm KZb KiZ ne bv| nvUj-iviuv mev c`vbKvix wbR h_vh_ wbqg Zvi wbR^
mev c`vbi wecixZ chvR fvU cwikva Kie| Ze, Drm KZbKvix Kvbv KZc nvUj-iviuvi mev MnY Kij, D
KZc wbwZ ne h, c` mevi Ici chvR fvU cwikva Kiv nqQ| h_vh_ fvU Pvjvb _vKj GUv ai bqv hve h, chvR
fvU cwikva Kiv nqQ| BwmAvi viv cZKZ Pvjvb fvU Pvjvb wnme weewPZ| G welq RvZxq ivR^ evWi Av`k AvQ|
m Pvjvb mev`vZvi bvg, wVKvbv, fvU iwRkb bî, cY/mevi bvg, g~j, fvUi cwigvY BZvw` DjL _vKZ nq| Gic
BwmAvi viv BmyKZ h_vh_ fvU Pvjvb _vKj Drm fvU KZb KiZ ne bv| Ze, fvU cwikvai cgvY hw` bv _vK Zvnj Drm
fvU KZb KiZ ne|
ck-14: Drm fvU KZb Ki Rgv `qvi mgq Kvb KwgkbviUi KvW eenvi KiZ ne?
Di: Drm fvU KZbKvix h KwgkbviUi AvIZvaxb m KwgkbviUi KvW eenvi KiZ ne| KviY, Drm KwZZ fvU Drm
KZbKvix Rgv wèb| wZwb Zvi fvU mvKj URvwi Pvjvb Ges g~mK-12L dig cZqbc cvwVq èb| wZwb fvU wbewZ nj,
Zvi `vwLjc Drm KwZZ fvU c`kb Kieb| Drm KwZZ fvU Drm KZbKvix h KwgkbviUi AvIZvaxb m KwgkbviUi
ivR^ weeiYxZ c`wkZ ne| KwgkbviUi KvWmg~n AbyMn Ki `Lyb, ct 1266 |
ck-15: wmMviU wk-cwZvb KlKì wbKU _K Uvi Qvov mivmwi ZvgvK cvZv q Ki _vK| GB qi Ici hvMvb`vi
wnme fvU Drm KZb Kivi Rb Kvb Kvb vbxq fvU Awdm _K civgk `qv nPQ| G fvU chvR ne wKbv m welq
AbyMn Ki Avcbvi gZvgZ w`b|
Di: wmMviU wk-cwZvbjv mivmwi KlKì wbKU _K ZvgvK cvZv q Ki _vK| hw` Zv cwZvb Drm fvU KZbKvix
KZc nq (miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb, GbwRI, evsK, exgv, Avw_K cwZvb, wjwgUW Kvvbx, 1(GK) KvwU
UvKvi AwaK evwlK UvbIfvihy cwZvb I wkv cwZvb), Zvnj hvMvb`vi mev wnme 5 (cuvP) kZvsk nvi fvU Drm KZb
KiZ ne| hvMvb`vi mevi eZgvb msv Abymvi, KvUkvb ev ìc ev Abweafve miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb,
GbwRI, evsK, exgv, Avw_K cwZvb, wjwgUW Kvvbx, 1(GK) KvwU UvKvi AwaK evwlK UvbIfvihy cwZvb ev wkv cwZvbi
wbKU Kvb KihvM cY ev mev mieivn Ki Ggb ew, cwZvb ev msvK hvMvb`vi ejv nq| RvZxq ivR^ evWi mvaviY Av`k
bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 2 Gi DcvbyQ` (2) Abymvi, KihvM cY ev mev ejZ fvU AvBbi
c_g I wZxq Zdwmj h cY ev mev Afy bB, mme cY ev mevK eySve| A_vr Gm,Avi,I Gi gvag hme cY ev mevK
fvUgy Kiv nqQ mme cY ev mev mieivn w`j IB mieivn hvMvb`vi mev wnme weewPZ ne| AcwqvRvZ ZvgvK hnZz
Gm,Avi,I viv fvUgy Kiv nqQ, mnZz c~ev Av`k Abymvi GB cYwU KihvM weavq GB cY qi mgq Zv hw` Drm
fvU KZbKvix cwZvb nq _vK, Zvnj hvMvb`vi wnme Drm fvU KZb KiZ ne| 06.06.2013 ZvwiLi c~e hvMvb`vi
mevi msvq DjL wQj h, hKvb cY ev mevi mieivn hvMvb`vi mev wnme weewPZ ne| ZvB, ZLb Aviv cejfve
AcwqvRvZ ZvgvK qi Ici hvMvb`vi wnme Drm fvU KZb Kivi AvekKZv wQj|
Ze, Drcv`b chvq AcwqvRvZ ZvgvKi ga Kvb KvbwU fvUgy G welq wbq AZv iqQ| nvigvbvBRW KgvwWwU
Wmwckvb Gv KvwWs wmg (GBP Gm wmg) Abymvi, AcwqvRvZ ZvgvK Gi wkivbvg njv 24.01| GB wkivbvgvi Aaxb
wZbwU GBmGm KvW iqQ| h_v: GK. 2401.10.00 (AcwqvRvZ ZvgvK); `yB. 2401.20.00 (AvswkK ev m~Yi c cwqvRvZ
ZvgvK); Ges wZb. 2401.30.00 (ZvgvK eR)| RvZxq ivR^ evWi GmAviI bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015
Gi Uwej-3 Abymvi 24.01 wkivbvgvi wecixZ mswk GBP Gm KvWi Ici Drcv`b chvq fvU AevnwZ `qv nqQ| GLvb
mswk GBP Gm KvW ejZ Icii wZbwU GBP Gm KvWi ga Kvb KvbwU eySvq Zv bq| Explanatory Notes to the
Harmonized Commodity Description and Coding System Gi evLv Abymvi AcwqvRvZ ZvgvK njv
unmanufactured tobacco in the form of whole plant or leaves in the natural state or as cured or fermented
leaves, whole or stemmed/stripped, trimmed or untrimmed, broken or cut (including pieces, cut to shape but
not tobacco ready for smoking. GB evLv Abyhvqx cZKZ aygcvbi DchvMx wmMviU/wewo BZvw` eZxZ Avi me aibi
ZvgvK 24.01 wkivbvgvi AvIZvfz ne| m Abyhvqx DcivwjwLZ GmAviI Abymvi cwqvZRvZ ev AcwqvRvZ me aibi ZvgvK
ev eR fvUgy| wK Dci ewYZ GmAviI Abymvi fve aygv AcwqvRvZ ZvgvKK fvUgy Kiv nqQ| hwÌ GLvb
BsiwR unmanufactured ki evsjv Abyev` Kiv nqQ AcwqvRvZ| ZvB, Drcv`b chvq GB wZbwU GBP Gm KvWi ga
Kvb Kvb KvWi wecixZi cYi Ici fvU AvivwcZ ne bv m welq AZv iqQ| G welq RvZxq ivR^ evWi gZvgZ
bqv hvq|
ck-16: GKwU evsK Zvì wbqvM cixv Abyvbi Rb GKwU zj KZcK `vwqZ w`qQ| zj KZc cixv wbq, iRv w`q
evsK eivei wej `vwLj KiQ| wej cwikvai mgq Drm fvU KZb KiZ ne wKbv m welq AbyMn Ki gZvgZ w`b? [gvt
kvgxDj Bmjvg, mnKvix Kwgkbvi, Kvgm, GvBR I fvU, XvKv (cwg) KwgkbviU, XvKv|]
Di: GLvb c_g `LZ ne h, zj KZc evsK KZcK h mevwU c`vb Kijv m mevwUi wkivbvg wK| mevwU njv wbqvM
cixv Abyvb Kiv, LvZv cixv Kiv Ges iRv c`vb Kiv| fvUi AvIZvq mevmg~ni h msv `qv AvQ mLvb GB mevK
mivmwi Kvb msvi ga Afy Kiv hvq bv| mevwU KbmvjUvx mev Ges Abvb wewea mev G `ywU mevi msvi mv_
mvgmc~Y| mevi msv `ywU AwaKZi weklY `Lv hvq h, mevwU KbmvjUvx mev wnme weewPZ ne bv| KviY, KbmvjUvx
mevi msv Abymvi, Kvb mveZv hvPvB, cK cYqb ev evevqb ev cwiKbv cYqb ev evevqbi civgk c`vbK KbmvjUvx
mev ejv nq| AvjvP mevwU G aibi mev bq| ZvB, mevwU Abvb wewea mev (KvW bs Gm099.20) wnme weePbv KivB
AwaKZi hywmZ| Abvb wewea mevi fvUi nvi 15 kZvsk| 06.06.2013 ZvwiL _K GB mevi Ici Drm fvU KZbi
weavb Kiv nqQ| mev c`vbKvix A_vr zj KZc mev MnYKvix A_vr evsK KZc eivei wej `vwLj Kie| mev MnYKvix wej
cwikvai mgq 15 kZvsk fvU Drm KZb Kie|
ck-17: wjdU Avg`vwb Ki GKwU cwZvb mieivn Ges vcb Ki `qv nqQ| KqK eQi mvwfwms Ki `qv ne| G Drm
fvU KZb msv weavb wK? [gvt kwidzj Bmjvg, AvwUKj zWU, G. K. AvRv` Gv Kvs, wmG dvg, weRqbMi, XvKv|]
Di: Uvii wecixZ mieivn `qvi Rb hw` Kvb Avg`vwb Kiv nq, Zvnj Avg`vwb chvq vqbi mgq Uvi `wjjvw` `vwLj
KiZ nq| Zvnj Avg`vwb chvq GvWfv UW fvU (GwUwf) Avivc Kiv nq bv| Gfve GwUwfgyfve Avg`vwbKZ wjd&U mieivn
Ges vcb Kivi ci Drm fvU KZb Kivi ck Avm| Avgvì `ki fvU eevq mevi msv Abymvi Kvb AeKvVvgvi mv_
mshy nq ev AeKvVvgvi Ask wnme eeZ nq Gic hKvb aibi vqx ev Avqx msvcb, hgb: kxZvZc wbqY eev, djm
wmwjs, wjdU BZvw` wbgvY msv mev wnme weewPZ| GB mevi Ici fvUi nvi 5.5 kZvsk - hv Drm KZbhvM| KqK eQi
wjd&U mvwfwms Kiv ne| mvwfwms GKwU fvUhvM mev| mevwU Avgvì fvU eevq `ywU mevi AvIZvq Afy nZ cvi| c_gZ,
mevi KvW bs Gm031 (cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev msv) Ges wZxqZ,
KvW bs Gm099.20 (Abvb wewea mev)| `ywU mevi B fvUi nvi 15 kZvsk Ges `ywU mevi B Drm fvU KZbi
weavb AvQ| Abvb wewea mevi weMZ 06.06.2013 ZvwiL _K Drm fvU KZb Kivi weavb Kiv nqQ| A_vr mvwfwms Gi
15 kZvsk nvi fvU Drm KZb KiZ ne| hw` Uvi cvIqvi ci wjdU Avg`vwb Kiv nq, Zvnj Icii eev| Avi hw`
c~e Avg`vwbKZ wjd&U mieivn I vcb Kiv nq, Zvnj hnZz Avg`vwbi GwUwf cwikva Kiv AvQ, mnZz mieivni mgq
eemvqx wnme fvU Pvjvb Bmy Kiv hvq| wjd&U mieivn g~j Ges wjd&U vcb g~j Avjv`vfve wej c`kb Kiv hvq| Zvnj eemvqx
KZK fvU Pvjvbmn wjd&U mieivn wnme mieivni Ici Drm fvU KZbhvM ne bv| wjd&U vcb g~ji Ici wbgvY msv mev
wnme 5.5 kZvsk nvi fvU Drm KZbhvM ne| mvwfwms Gi c~ev wbqg envj _vKe| Avi hw` wjd&U mieivni mgq
eemvqx wnme fvU Pvjvbc Bmy Kiv bv nq, Zvnj megvU mieivn I vcb g~ji Ici wbgvY msv wnme 5.5 kZvsk nvi
fvU Drm KZb KiZ ne| mvwfwms Gi c~ev wbqg envj _vKe|
ck-18: Avgvì cwZvb wU. K. kxcBqvW wj: wcGdG AvbjvWvi cZ Ki nvjmxg evsjv`k wjt-K mieivn KiQ| nvjmxg
evsjv`k wj: KqK wKwZ Avgvì wej cwikva KiQ| wK wej cwikvai mgq 5.5 kZvsk nvi fvU Drm KZb KiQ|
Avgiv gb Kwi, GLvb Drm fvU KZb KiZ ne bv| AbyMn Ki AvBbmZ gZvgZ w`b| [gv: Aviwgqv dwKi, eevcK, vi
Gv mvwms, wU. K. kxcBqvW wj:, gNbvNvU, MRvwiqv, gyxM|]
Di: Avcbvi mv_ AvjvPbvg hv Rvbv MQ ZvZ GB cYwUi wej cwikvai Drm fvU KZb KiZ ne bv| Ze, mwVK
gZvgZ w`Z nj Zv Ges weZvi ga mvw`Z Pzwbvgv weklY Kivi cqvRbxqZv iqQ| AvcvZZ gb nq, Drm fvU KZb
Kiv mwVK nqwb| GLvb `ywU `wKvY _K welqwU weklY KiZ ne| c_gZ, Avgvì `ki fvU eevi GKwU weavb njv GB
h, Kvb cZKviK ev Drcv`K hw` fvU Pvjvbc Bmy Ki mivmwi Kvb cY mieivn Ki, Zvnj Gic mieivni Ici _K Drm
fvU KZb KiZ ne bv| KviY, Gic mieivn hvMvb`vi mev wnme weewPZ ne bv| Avi GKwU `wKvY njv GB h, Avgvì
`ki fvU eevq GKwU mev njv wbgvY msv| wbgvY msv mevi Ici fvUi nvi 5.5 kZvsk| wbgvY msv mevi msv njv:
wbgvY msv A_ Ggb Kvbv cwZvb, msv ev ew hvnv ev whwb evwYwRK wfwZ feb, hvMvhvM gvag, cwienb, moK, gnvmoK,
mZz ev Ab h Kvbv aibi AeKvVvgv wbgvY, givgZ ev iYveY Kwiqv _vK ev _vKb; Ges Ab Kvbv AeKvVvgvi mwnZ
mshy nq ev Dnvi Ask wnme eeZ nq GBic h Kvbv aibi vqx ev Avqx msvcbI (hgb: kxZvZc wbqY eev, djm
wmwjs, wjdU BZvw`) Bnvi Afy nBe| GB msvwU g~jZ AeKvVvgv msv| Kvb AeKvVvgv wbgvY ev Kvb AeKvVvgvi mv_
mshy Kivi Rb Kvb Ask wbgvY Kiv nj Zv wbgvY msv mevi AvIZvfz ne|
GLb `Lv hvK, Avcbvì KvRwU cZKiY ev Drcv`b wnme weewPZ ne bvwK wbgvY msv mev wnme weewPZ ne| wcGdG
AvbjvWvi GKwU h| GB hwU ^vaxbfve KvR Ki| nvigvbvBRW KgvwWwU Wmwckvb G KvwWs wmg Abymvi, GB hwUi
GBPGm KvW ne 84.28 wkivbvgvi Aaxb| cYwUi eYbv ne Other lifting, handling, loading or unloading machinery
(for example, lifts, escalators, conveyors, teleferics). Avcbviv hw` cYwUi g~j NvlYv c`vb Ki _vKb Ges chvR
fvU cwikva Ki fvU Pvjvbcmn hw` cYwU mieivn w`q _vKb, Zvnj wej cwikvai mgq Drm fvU KZb Kivi cqvRbxqZv
bB| Avcbvi mv_ AvjvPbvq hv Rvbv MQ ZvZ AvjvP mieivnwU AeKvVvgv wbgvY ev AeKvVvgvi mv_ mshy nq Ggb Kvb
Ask wbgvY bq, eis Bnv GKwU cY mieivn| ZvB, mieivnwU wbgvY msv mev wnme weewPZ ne bv|
ck-19: Avgiv GKwU cwZvb nvWIqvi Ges md&UIqvi mieivn Ges vcb Ki w`qwQ| DjL, md&UIqviwU Avgiv Avgvì
cwZvb cZ KiwQ| nvWIqvi q Ki mieivn w`qwQ| mev MnYKvix Avgvì megvU weji Ici _K wbgvY msv mev
wnme 5.5 kZvsk nvi Drm fvU KZb KiZ Pvq| Avgvì gZ, Z_-chyw wbfi mev wnme 4.5 kZvsk nvi fvU
KZbhvM| AbyMn Ki gZvgZ w`b| [gvt wmivRyj Bmjvg, Rbvij gvbRvi, Mvevj wewW bkvbIqvBW wjt, myU bs 3/G, evwo bs
92, moK- bs 23/G, ebvbx, XvKv-1213|]
Di: AvjvP KvhgwU mevi KvW Gm099.10 Gi wecixZ Z_chyw wbfi mevi (Information Technogoy Enabled
Services) AvIZvfz ne bv| Avgvì `ki fvU eevq mevmg~ni KvW Ges msv wbaviY Kiv AvQ| Kvb& mev Kvb& KvW
Ges msvi AvIZvfz ne Zv wbaviY Kivi Rb IB Kvhgi weeiY Kvb& mevi weeiYi mv_ mePq ewk mvgmc~Y Zv wgwjq
`LZ nq| AbK mgq `Lv hvq h, Kvbv GKwU mevi Kvhg GKvwaK mevi msvi mv_ mvgmc~Y| Ggb nj KvhgwU h
msvi mv_ AwaK mvgmc~Y m msvi AvIZvfz KiZ nq| Avgvì fvU eevq KqKwU msv AvQ m Ggb wavi
mw nq| Z_chyw wbfi mev Ggb GKwU mev| Avgvì fvU eevq Z_chyw wbfi mevi msv wbic:
Z_-chyw wbfi mev (Information Technogoy Enabled Services) A_ Digital Content Development and
Management, Animation (both 2D and 3D), Geographic Information Services (GIS), IT Support and Software
Maintenance Services, Website Services, Business Process Outsourcing, Data Entry, Data Processing, Call
Center, Graphics Design (digital service), Search Engine Optimization, Web Hosting, E-Commerce and Online
Shopping, document conversion, imaging and archiving, Any automated services rendered by Internet or
Electronic Network, E-Procurement and E-Auction|
Kvb Awdm md&UIqvi Ges nvWIqvi mieivn Kiv Ges Zv vcb Ki Pvjy Ki w`q Avmvi Kvhg G eYbvi Kvb Aski mv_
mvgmc~Y bq| Icii msvi ga hw` software and hardware supply and installation Afy _vKZv, Zvnj AvjvP
KvhgwU Z_-chyw wbfi mevi AvIZvq msvwqZ Kiv hZ| Zvnj GLb KiYxq wK? Uvii eYbvi wfwZ AvjvP Kvhgi
Ici fvU msv KiYxq GLb `yB `wKvY _K mb Kiv hvq| c_gZ, hw` Uvi wZbwU Kvhg Avjv`v Avjv`v DjL _vK,
Zvnj md&UIqvi mieivni Ici hvMvb`vi mev wnme 5 kZvsk nvi fvU Drm KZb KiZ ne| KviY, md&UIqvi Avg`vwb I
Drcv`b chvq fvUgy| wZxq Zdwmji gvag hme mevK fvU _K AevnwZ `qv nqQ, Kejgv mme mevi mieivni
hvMvb`vi wnme weewPZ ne bv| AvjvP mdUIqvi mieivn hvMvb`vi mevi AvIZvfz weavq md&UIqvi
mieivnUzKz hvMvb`vi wnme weeP| nvWIqvi mieivn AskUzKz evmvqx chvq fvU msv wewa-weavbi AvIZvq co| Avcbvi
cwZvbwU nvWIqvi wKb mieivn w`qQ| eemvqxi fvU msv welq wevwiZ RvbZ www.vatbd.com IqemvBU wKK
Kib| AZtci VAT Contents wKK Kib| GLb GKwU eo ZvwjKv cveb| GB ZvwjKvi wgK bs-15 VAT on Traders cvV
Kib| Avcbvi cwZvb hw` eemvqx wnme wewa-weavb cwicvjbKiZt fvU Pvjvb Bmy Ki nvWIqvi mieivn w`q _vK, Zvnj
RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 3(K) Abymvi GB Aski Ici Drm
fvU KZb KiZ ne bv| hw` Zv bv _vK Zvnj hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZb KiZ ne| vcb eve` h g~j
wbavwiZ AvQ m g~ji Ici wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZb KiZ ne| wZxqZ, hw` Uvi wZbwU Kvhg
Avjv`v Kiv bv _vK, Zvnj megvU g~ji Ici wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZbhvM ne|
ck-20: mdUIqvi Avg`vwb Ki mieivn `qv nqQ Ges Bbj Ki `qv nqQ| megvU g~ji Ici Drm fvU KZb Kiv
nqQ 5.5 kZvsk| mwVK AvQ wK-bv? [gvt wmivRyj Bmjvg, wRGg, Mvevj wewW bkvbIqvBW wjt, nvDm bs- 92, ivW bs- 23, eK-
G, ebvbx, XvKv|]
Di: Drm KZb mwVK nqwb| GLvb ewk fvU Drm KZb Kiv nqQ| G megvU g~j `yBfvM fvM Kivi cqvRb wQj, h_v:-
mieivng~j Ges BUjkvb g~j| mieivn g~ji Ici hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZbhvM wQj| BUjkvb
g~ji Ici wbgvY msv wnme 5.5 kZvsk nvi fvU Drm KZbhvM wQj| mdUIqvi Avg`vwb chvq Ges Drcv`b chvq
fvUgy| wK mdUIqvi mieivn w`j mieivnKvix hvMvb`vi wnme weewPZ nq weavq mieivn g~ji Ici hvMvb`vi wnme 5
kZvsk nvi fvU Drm KZb KiZ nq| Uvii wecixZ Kvb cY Avg`vwb Ki mieivn `qvi wbqg njv, Avg`vwb chvq
vqbi mgq Uvi WKzgU `vwLj KiZ ne| Zvnj Avg`vwb chvq GvWfv UW fvU (GwUwf) Avivc Kiv ne bv| mieivn
chvq hvMvb`vi wnme 5 kZvsk nvi fvU Drm KZb KiZ ne| AvjvP `ywU KvR mv`b Kiv nqQ| hvMvb`vi KZK
mieivn Ges wbgvY msv KZK Bbjkvb| ZvB, mieivni hvMvb`vi wnme 5 kZvsk Ges Bbjkvb Gi wbgvvY
msv wnme 5.5 kZvsk nvi fvU Drm KZbhvM| wej `ywU g~j Avjv`vfve c`kb Kiv hywhy|
ck-21: Avgvì cwZvb fvUhvM Ges fvU AevnwZcv Dfq aibi cY Drcv`b Kiv nq| fvUhvM cY ^vfvweKfve fvU
Pvjvbmn mieivn `qv nq| fvU nZ AevnwZcv cYI fvU Pvjvbmn (fvU c`vb ewZiK) mieivn `qv nq| Gic GKwU fvU
AevnwZcv cYi Pvjvb GKwU Drm fvU KZbKvix cwZvbK mieivn `qv nqQ| GB mieivni Ici Drm fvU KZb KiZ
ne wKbv m welq AbyMn Ki gZvgZ w`b| [gvt Lvqivgvb, GvKvDUm Awdmvi, wgicyi GwMKvjPvivj IqvKkc Gv Uwbs zj
(gU&m), wgicyi, XvKv|]
Di: fvU AevnwZcv cY weq KiZ nj fvU Pvjvb Bmy KiZ ne bv| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 16 Ges
wewa 17 Abymvi KihvM cYi mieivn, KihvM cYi idZvwb, KihvM mev c`vb Ges mev idZvwbi fvU Pvjvb Bmy
KiZ nq| fvU AevnwZcv cY ev mev mieivni mgq fvU Pvjvb Bmy KiZ ne bv| GKB vb _K hw` fvUhvM Ges fvU
AevnwZcv Dfq cKvii cYi mieivn c`vb Kiv nq ev mev c`vb Kiv nq, Zvnj fvUhvM cY ev mevi g~mK-11
Pvjvb Bmy KiZ ne, fvU AevnwZc cY ev mevi g~mK-11 Pvjvb Bmy KiZ ne bv| GKB vb _K fvUhvM Ges
fvU AevnwZcv cY mieivn Kij Dfq g~j NvlYv `vwLj KiZ nq| fvUhvM cYi ^vfvweKfve g~ mK-1 dig
g~j NvlYv `vwLj KiZ nq| fvU AevnwZcv cYi g~mK-1M dig g~j NvlYv `vwLj KiZ nq| GB NvlYvwU g~jZt
DcKiY-Drcv` mK (input-output coefficient)| A_vr cwZ BDwbU cY Drcv`b KiZ KZUzKz cwigvY DcKiY eenvi Kiv nq
Zvi wnmve| GB wnmve ivLvi cqvRbxqZv njv DcKiY Ki iqvZ bqv msv| fvUhvM cYi DcKiYi Ici c` fvU iqvZ
cvIqv hve, wK fvU AevnwZcv cY Drcv`b eeZ DcKiYi Ici cwikvwaZ DcKiY Ki iqvZ cvIqv hve bv| ZvB, KZUzKz
DcKiY eenvi Ki fvUhvM cY Drcv`b Kiv nqQ Avi KZUzKz DcKiY eenvi Ki fvU AevnwZcv cY Drcv`b Kiv nqQ
Zv Rvbvi cqvRb nq| fvU AevnwZcv cY mieivni Avcbviv Kb fvU Pvjvb Bmy KiQb Zv evaMg nQ bv| Zv
hb Drm fvU KZb KiZ bv cvi Zv hw` KviY nq, Zvnj ZvI fyj nqQ| KviY, fvU AvBbi c_g Zdwmji gvag fvU
AevnwZcv cY mieivn c`vb Kij eZgvb Drm fvU KZb Kivi cqvRb bB| 06 Ryb, 2013 ZvwiL _K G weavb Pvjy nqQ|
BZvc~e h Kvb cY ev mevi mieivni Ici Drm fvU KZb KiZ nZv| hvMvb`vi mevi msvq mskvabx Gb G welqwU
KvhKi Kiv nqQ| eZgvb aygv KihvM cYi mieivn hvMvb`vi mev wnme weewPZ nq| KihvM cY ejZ c_g Zdwmj
viv AevnwZcv bq Ggb cYK eySvq| GmAviI viv fvU AevnwZ c` cYK KihvM cY ejv nq| ZvB, IB me cYi
mieivni Ici fvU Drm KZb KiZ ne| g~j mshvRb Ki AvBb, 1991 Gi c_g Zdwmj viv fvU AevnwZcv cY mieivni
fvU Pvjvb Bmy KiZ ne bv Ges wej cwikvai mgq Drm fvU KZb KiZ ne bv|
ck-22: Avgiv GKwU miKvwi cwZvb| Avgiv mvgvwRK wewfb welq RbmPZbZv ewi Rb wewfb Kgm~Px MnY I evevqb Ki
_vwK| mvaviYZt KwgDwbwU mfv, msMxZvbyvb, DVvb eVK, IwiqUkvb Kgkvjv, ivjx BZvw` welqK mfv/Abyvb AvqvRbi gvag
Avgiv RbmPZbZv ewi Kvhg cwiPvjbv Kwi| D KvR KiZ wMq Avgvì AwaKvsk evbvi eenvi KiZ nq| evbvi
wjL Ggb Kvb ewK Kvcoi g~j I evbvi jLvi gRyix eve` Avgiv wej cwikva Ki _vwK| GgZvevq, Gic wej _K Drm
fvU KZbi weavb wK? [gvt KzìZ-B-Ly`v, wmwbqi Z_ Awdmvi, Rjv Z_ Awdm, Rvgvjcyi|]
Di: G wevcbx msv mev wnme 15 kZvsk nvi fvU Drm KZb KiZ ne| Avgvì `ki fvU eevq fvUhvM me
mevK msvwqZ Kiv nqQ| wevcbx msv mevi msv wbic:
(K) wevcbx msv A_ Kvb cYi ev mevi cPviYvi ev AbKvb cPviYvi Dk, evwYwRK wfwZ hKvb bvgi ev aibi
wevcb cZKiY ev D Dk cZKZ Kvb wevcb hKvb gvag ev AbKvb cvq cPviKiY ev cPviKvh
mnvqZvKiY wbqvwRZ Kvb ew, cwZvb ev msv|
(L) Kvb ew, cwZvb ev msvi IqemvBU ev Kvb cwKv, mvgwqKx, gvMvwRb BZvw` Gi AbjvBb msiY wevcb cPvi
Kiv nBj DnvI wevcbx msvi Afy nBe|
GB msv Abymvi Avcbvi ewYZ KvhgwU wevcbx msv mevi AvIZvq co| KviY, GLvb Kvb cPviYvi Dk evwYwRK
wfwZ evbvi cZ Kiv nQ| Avgvì `ki fvU eevq wevcbx msv mevi Ici 15 kZvsk nvi fvU chvR| GB mevi
Ici 3 kZvsk nvi UvbIfvi Ki c`vbi myweav cvIqv hve bv| GB mevi Ici Drm fvU KZbi weavb GKUz wfb aibi| Zv
njv, mev c`vbKvix g~mK-11 Pvjvbc Bmy Kie| g~mK-11 Pvjvbc Zvi vbxq fvU Awdmi mnKvix ivR^ KgKZv ev ivR^
KgKZv KZK mZvwqZ nZ ne| weji mv_ hw` Gicfve mZvwqZ g~mK-11 Pvjvb _vK Zvnj IB wej _K Kvb fvU Drm
KZb KiZ ne bv| Avi hw` weji mv_ h_vh_fve mZvwqZ g~mK-11 Pvjvbc bv _vK Zvnj 15 kZvsk nvi fvU Drm KZb
KiZ ne| hviv evbvi wjL Gic AbK QvU-LvUv cwZvb iqQ| Gic QvU-LvUv cwZvb AbK eve fvU c`vb Ki bv
weavq Zviv g~mK-11 Pvjvbc Bmy Ki bv| AvjvP Avcbviv h ew/cwZvbi wbKU _K evbvi mieivn bb Zviv h_vh_
fvU KgKZv KZK mZvwqZ g~mK-11 Pvjvbc Bmy KiQb wKbv Zv DjL Kibwb| Avgvi gb nq Gic mZvwqZ fvU Pvjvb
weji mv_ bB| ZvB, G 15 kZvsk nvi fvU Drm KZb KiZ ne|
ck-23: Avgiv Wvbvi dvW cK evevqb Kwi| GB cK KbmvjUvx mevi Drm fvU KZb Kiv nq| KbmvjUvU
AbK mgq mve-KbmvjUvU wbqvM Kib| mve-KbmvjUvU-Gi weji Ici _K Drm fvU KZb Kiv nq bv| Avgvì cwZ mwVK
AvQ wKbv m welq AbyMn Ki gZvgZ w`b? [gvt Rwmg Dwb, wmGdI Gv Kvvbx mUvix, BbdvvKPvi BbfgU
dvwmwjUkvb Kvvbx (AvBAvBGdwm), AvBwWwe feb, AvMviMuvI, XvKv|]
Di: Avcbvì cwZ mwVK AvQ| g~j mshvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Gi kZvsk G msv weavb
ewYZ AvQ| e`wkK mvnvhcy Kvb cK hw` Kvb KUvi mev c`vb Kib Ges KUvi hw` D mev c`vbi Rb Kvb mve-
KUvi wbqvM Kib, Zvnj mve-KUvii wej _K Drm fvU KZb KiZ ne bv, hw` KUvii wej _K cK KZc Drm
fvU KZb Ki _vK Ges KZbi ^c `wjjvw` mve-KUvii `Lj _vK| mvaviYZt Gic cK Kvb KUvi KvR cvb| KUvi
D KvR GK ev GKvwaK mve-KUviK mve-KUv c`vb Kib| mve-KUvi KvR mv`b Kib| KvR mv`b Kivi ci mve-
KUvi, KUvii KvQ Zvi wej `vwLj Kib| wK KUvi ZLb mve-KUvii wej cwikva Kib bv| KviY, KUvi ZLbI cK
KZci wbKU _K Zvi wej cvbwb| KUvi Gevi cK KZc eivei Zvi wej `vwLj Kib| cK KZc KUviK wej
cwikva Ki| wej cwikva Kivi mgq chvR fvU Drm KZb Ki| Drm KwZZ fvU miKvwi KvlvMvi Rgv c`vb Ki| Rgvi
^c URvix Pvjvbi Kwc Ges Ges Drm KZbi ^c g~mK-12L dig cZqbc KUviK c`vb Ki| KUvi D URvix
Pvjvbi Kwc Ges g~mK-12L dig cZqbci Kwc mve-KUviK c`vb Kie| mve-KUvii wej _K KUvi Drm fvU KZb
Kie bv| g~j mshvRb Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (4KK) Gi kZvsk mnReva bq| ZvB, Gwelq cvqktB RvZxq
ivR^ evWi evLv Pq gvV chvq _K c `qv nq| mwZ RvZxq ivR^ evWi bw_ bs-6(19)g~mK cK I cwi:/2010/07
ZvwiL: 03.01.2013 Gi gvag G msv GKwU evLv c`vb Kiv nqQ| D evLvi ggv_ Dcii weeiYi Abyic|
ck-24: GKwU cwZvb C007.71 KvWi AvIZvq cvKwRs gvUwiqvj Zix Ki| g~mK-11 Pvjvbcmn mieivn c`vb Ki|
GLvb Drm g~mK KZb Kivi cqvRb AvQ wK?
Di: C007.71 evsjv`ki fvU eevq GKwU Activity Code. DjL, evsjv`ki fvU eevq fvUhvM me cYK Activity
Code Ges fvUhvM me mevK Service Code c`vb Kiv nqQ| Activity Code C007.71 Gi cYi weeiY njv: Packaging
Material/Products. A_vr Kvbv cvKwRs gvUwiqvj/cvWv Zix Kij Zv cY wnme MY ne| hgb: dqj, cvKU, KvUb
BZvw`| AbK cwZvb AvQ hviv Zvì cY cvwKs Kivi Rb dqj, cvKU, KvUb BZvw` wbRiv cZ bv Ki, Ab Kvbv
cwZvbi wbKU _K Dnv q Ki| h me cwZvb dqj, KvUb, cvKU BZvw` cZ Ki wew Ki, Zviv Drcv`K wnme
weewPZ| wK KD KD fyj Ki GB KvRK QvcvLvbv ej gb Ki| DjL, QvcvLvbv A_ njv cyK, cwKv ev AbwKQz Qvcvi KvR
Kiv| GLvb Qvcvi KvRwU gyL| Qvcvi KvR evsjv`ki fvU eevq mev wnme weewPZ Ges msvwqZ AvQ| Aviv DjL h,
Qvcvi ci euvavB Kivi KvR fvUgy| hvnvK, dqj, cvKU, KvUb BZvw`Z wKQz Qvcvi Ask _vKZ cvi| hgb: dqji Ici
Drcv`Ki bvg, wVKvbv, ev BZvw` Qvcvbv _vK| GLvb Qvcvi KvRwU g~L bq| GLvb dqjwU cZ Kiv g~L welq| ZvB, BnvK
mevi KvWi AvIZvq bv iL cYi Activity Code Gi AvIZvq ivLv nqQ|
GLb Drm fvU KZbi K_vq Avwm| AvBbi weavb njv h, Kvbv Drcv`bKvix hw` g~mK-11 Pvjvb ev g~mK-11 Pvjvb wnme
weewPZ Kvbv Pvjvbmn Kvb cY mieivn Ki, Zvnj D mieivn hvMvb`vi wnme weewPZ ne bv| A_vr D mieivnwU mev
mieivn bq eis cY mieivn| cY hw` KD Drcv`Ki wbKU _K q Ki Kv_vI mieivn c`vb Ki, Zvnj Zvi GB mieivn
hvMvb`vi wnme weewPZ ne Ges 5 kZvsk fvU Drm KZb KiZ ne| wK AvjvP hnZz Drcv`K mivmwi g~mK-11
Pvjvbcmn cY mieivn KiQ, mnZz GB mieivn hvMvb`vi mev wnme weewPZ ne bv| ZvB, GB mieivni Ici fvU Drm
KZbi AvekKZv bB|
ck-25: GKRb wdjvvi dUvMvdvi Avgvì cwZvbi wewfb Abyvb Qwe Zvj| Zvi `vwLj Kiv weji wfwZ ZvK g~j
cwikva Kiv nq| G fvUi weavb wK? [gvnv` IqvwRDi ingvb, wmwbqi GvwmmUvU WvBii-dvBbv Gv GvKvDUm, wW-
bU, 6/8, gvqyb ivW, eK-we, gvnv`cyi, XvKv-1207|]
Di: G hvMvb`vi wnme 5 kZvsk nvi fvU chvR ne, hv Drm KZbhvM| mevwU hvMvb`vi mev wnme weewPZ
ne- dUv wbgvZv mev wnme weewPZ ne bv| KviY, dUvwbgvZvi msvq ejv AvQ h, dUv cZKiY ev wdj cwqvKiY
wbqvwRZ Kvb ew, cwZvb ev msv| AvjvP whwb dUv Zzjb Zvi Kvb dUv cZKiY ev cwqvKiYi zwWI ev
jveiUwi bB| wZwb Ab Kvb jveiUwi _K dUv cZ ev cwqvKiY Ki mieivn w`Qb| ZvB, G mieivnKvixi mevwU
hvMvb`vi mev wnme weewPZ ne| KviY, hvMvb`vi mevi msvq DjL AvQ h, KvUkb ev ìc ev Abweafve KihvM
cY ev mev mieivn Kij mieivnKvix hvMvb`vi wnme weewPZ ne| AvjvP hvMvb`vi mev wnme wej _K 5 kZvsk
nvi fvU Drm KZb KiZ ne| Aek Avcbvi cwZvbwU hw` miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb, emiKvix msv
(GbwRI), evsK, exgv ev Ab Kvb Avw_K cwZvb, wjwgWU Kvvbx, 1 (GK) KvwU UvKvi AwaK evwlK UvbIfvi mb cwZvb ev
wkv cwZvbi Kvb GKwUi ga Afy nq, ZvnjB c` mevwU hvMvb`vi mev wnme weePbv Kiv hve|
ck-26: Drcv`bj nZ fvU Pvjvbmn dvwYPvi mieivn Kiv nqQ| G Drm fvU KZb Kivi wbqg wK?
Di: Avgvì `ki fvU eevq dvwYPvi GKwU mev wnme weewPZ| Gfve weePbv Kivi Rb AvBb weavb AvQ| dvwYPvi
mevi Ici Drcv`bi fvUi nvi 6 kZvsk Ges wecYbi A_vr kv-ig fvUi nvi 4 kZvsk| Ze, kv-ig 4 kZvsk fvU
w`Z nj GB dvwYPvii Ici Drcv`b chvq 6 kZvsk fvU cwikva Kivi cgvYîc g~mK-11 Pvjvbc c`kb KiZ ne|
cqvRb Drcv`bi chvR fvUi A_ miKvix KvlvMvi Rgv `qvi cgvYîc URvix Pvjvb Dcvcb Kiv hZ cvi| kv-ig
_K dvwYPvi mieivni hw` Drcv`bi 6 kZvsk fvU cwikvai cgvY Dccb Kiv bv nq, Zvnj 6%+4% megvU 10
Drcv`bj nZ hw` mivmwi dvwYPvi mieivn Kiv nq, Zvnj G fvUi nvi ne 6 kZvsk| Ze, me `wjjvw` Drcv`bji
wVKvbvq nZ ne| hgb: g~j mshvRb Kii AvIZvq wbeb, UW jvBm, AvqKi mbvKiY msLv BZvw`| ZvQvov, Uvi
`vwLji mgq KvUkvb Ges Ab me `wjjvw`Z Drcv`bji wVKvbv _vKj GB mieivn Drcv`bj nZ Kiv nqQ ej weewPZ
ne| mieivn hLb Drcv`bj _K Kiv nqQ Ges Gi mg_b me `wjjvw` AvQ ZLb GLvb 6 kZvsk nvi fvU Drm KZb KiZ
ne| DjL, RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 2(1) Abymvi h 37wU
mevi AvewkKfve Drm fvU KZb KiZ ne, Zvi ga dvwYPvi iqQ| ZvB, G fvU Pvjvbc _vKjI Drm fvU
KZb KiZ ne|
ck-27: kv-ig _K fvU Pvjvbc eZxZ Drm fvU KZbKvixi wbKU dvwYPvi mieivn Kiv nqQ| GLvb wKfve Drm fvU
KZb KiZ ne?
Di: Avgvì `ki fvU eevq dvwYPvi GKwU mev wnme weewPZ| Gfve mev wnme weePbv Kivi Rb AvBb weavb iqQ|
dvwYPvi mevi Ici Drcv`bi fvUi nvi 6 kZvsk Ges wecYbi A_vr kv-ig fvUi nvi 4 kZvsk| Ze, kv-ig 4 kZvsk
fvU w`Z nj GB dvwYPvii Ici Drcv`b chvq 6 kZvsk fvU cwikva Kivi cgvYîc g~mK-11 Pvjvbc c`kb KiZ nq|
cqvRb Drcv`bi cwikvwaZ fvUi A_ miKvix KvlvMvi Rgv `qvi cgvYîc URvix Pvjvb Dcvcb Kiv hZ cvi| kv-
ig hw` Drcv`b i 6 kZvsk fvU cwikvai cgvY Dcvcb Kiv bv nq, Zvnj kv-ig 10 kZvsk fvU cwikva KiZ ne|
A_vr Drcv`bii 6 kZvsk fvU Ges kv-igi 4 kZvsk fvU GK cwikva KiZ ne|
AvjvP Drm fvU KZbKvixi wbKU kv-ig _K dvwYPvi mieivn Kiv nqQ| Kvbv fvU Pvjvbc c`vb Kiv nqwb| Zvi
A_ njv, GB dvwYPvii Ici Drcv`b chvqi 6 kZvsk fvU Ges kv-igi 4 kZvsk fvU AcwikvwaZ iqQ| ZvB, Drm fvU
KZbKvix wej cwikvai mgq megvU 10 kZvsk fvU Drm KZb Kie|
ck-28: GKwU cwZvb Uvi cvIqvi ci Mvwo Avg`vwb Ki GKwU miKvix Awdm mieivn w`qQ| wej cwikvai mgq wKfve
Drm fvU KZb KiZ ne?
Di: Kvbv cwZvb hw` Uvii Kvhv`k cvIqvi ci, IB Kvhv`ki wecixZ cY mieivn `qvi Rb cY Avg`vwb Ki, Ze
Avg`vwb chvq AMxg UW fvU (GwUwf) c`vb KiZ ne bv| Avg`vwb chvq cY vqbi mgq Uvi WKzgU `vwLj Kij GwUwf
Av`vq Kiv ne bv| IB cY Avg`vwbi ci Kvbvic cwieZb ev mshvRb bv Ki mivmwi Kvhv`k `vbKvix ì mieivn c`vb
KiZ ne| mieivn MnxZv cwZvb wej cwikvai mgq hvMvb`vi wnme 5 kZvsk fvU Drm KZb Kie| wK eve `Lv hvq
h, AbK cwZvb Avg`vwbi mgq AZvi KviY A_ev `Z vqb mb Kivi cqvRb Avg`vwbi Uvi WKzgU `vwLj bv Ki
GwUwf cwikva Ki cY Lvjvm wbq Avm| mieivn chvq fvU Drm KZbi mgq Zviv GB gg Avcw Dvcb Ki h, Avg`vwb
chvq Zviv GwUwf cwikva KiQ| GLvb AvBbi weavb njv, GwUwf hnZz fyjg cwikva Kiv nqQ, mnZz Dnv AvBbi
weavb cwicvjb Ki dir bqvi Rb Ave`b KiZ ne| mieivn chvq wej cwikvai mgq hvMvb`vi wnme 5 kZvsk fvU
Drm KZb KiZ ne|
ck-29: GKwU miKvix nvmcvZvj Uvii wecixZ hcvwZ q KiQ| Uvii kZ Abymvi hcvwZ vcb Ki w`Z ne Ges
hcvwZ GK eQi iYvY KiZ ne| Gi Rb Avjv`v Kvbv A_ c`vb Kiv ne bv| Uvi g~j me Afy AvQ| GLvb wKfve
fvU Drm KZb KiZ ne?
Di: Kvbv cY Uvii wecixZ mieivn w`j mvaviYZt G aibi mieivn hvMvb`vi wnme weewPZ nq| hvMvb`vi mevi
Ici fvUi nvi 5 kZvsk, hv Drm KZbi weavb AvQ| hvMvb`vi A_ njv aygv cYwU mieivn `qv| mieivn `qvi ci hw`
vcb Kiv nq, Zvnj vcbi KvRwU evsjv`ki fvU eevq wbgvY msv mev wnme msvwqZ| GB mevi Ici fvUi nvi 5.5
kZvsk, hv Drm KZbhvM| hcvwZ iYveY evsjv`ki fvU eevq Abvb wewea mev wnme weewPZ| Abvb wewea mevi
Ici fvUi nvi 15 kZvsk, hv Drm KZbhvM| Uvi Avnvbi mgq Gfve Break-up w`q g~j DjL KiZ nq| g~j
cwikvai mgq mswk mevi wecixZ DwjwLZ nvi fvU Drm KZb KiZ nq| wK Uvi Avnvbi mgq Gfve Break-up bv
`qvq mvaviYZt g~j cwikvai mgq mgmvi mw nq| hvnvK, g~j cwikvai mgq Break-up `wLq g~j cwikva Ges Drm
fvU KZb Kiv hZ cvi|
ck-30: GKwU cwZvb QvcvLvbvi mev MnY KiQ| wej cwikvai mgq fvU Drm KZb Kiwb| mgy`q wej cwikva KiQ|
mev`vZvi (QvcvLvbv) KiYxq wK?
Di: fvU Drm KZb bv Kivi Rb mev MnxZv Ges mev `vZv Dfq mgvbfve `vqx neb| g~j mshvRb Ki AvBb, 1991 Gi
aviv-6 Gi Dc-aviv (4O) Abymvi Drm KZbKvix Ges cY ev mev mieivnKvix, g~j mshvRb Kii Drm KZbhvM cwigvYi
Rb, h_fve `vqx _vwKeb| AvBb Gic h_ `vwqZ `qvi KviY njv, Drm KZbi `vwqZcv ew hw` fyj Ki Drm KZb bv
Ki, Zvnj mev mieivnKvix hb KZb KiZ ej| AvjvP hw` Drm KZbi `vwqZcv ew fvU Drm KZb bv Ki mgy`q
wej mev mieivnKvixK c`vb Ki _vK, Zvnj mev c`vbKvix fvUi A_ mev MnYKvixK dir è Ges mev MnYKvix D A_
miKvix KvlvMvi Rgv c`vb Kie|
ck-31: ivsM&m wjt Gi wbKU _K evsjv`k Mvm wdm Kvvbx wjt `ywU Mvwo q KiQ| ivsM&m wjt g~mK-11 Pvjvb Bmy
KiQ| GLvb fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b| [gvt nvweeyi ingvb, WcywU gvbRvi, GvKvDUm
wefvM, evsjv`k Mvm wdm Kvt wjt, mì ì, evYevwoqv|]
Di: G fvU Drm KZb KiZ ne bv| fvU Drm KZb mwKZ RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014,
ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-3(K)-Z DjL AvQ h, g~mK-11 Pvjvbc ev g~mK-11 Pvjvbc wnme weewPZ Kvbv
Pvjvbcg~j Drcv`K/cZKviK ev eemvqxi wbKU _K cY mieivn MnY Kiv nj, Ges UvbIfvi Ki ev KzwUi wki AvIZvq
ZvwjKvfz cwZvbi wbKU _K ZvwjKvfzw bîm^wjZ Kvkggvg~j cY mieivn MnY Kiv nj, D mieivn hvMvb`vi mev
wnme weewPZ ne bv weavq Gic g~mK Drm KZbi AvekKZv bB| G ivsM&m wjt Drcv`K ev eemvqx Ges g~mK-
11 Pvjvbc Bmy KiQ| ZvB, Drm fvU KZb KiZ ne bv|
ck-32: md&UIqvi Avg`vwb Ki GKwU cwZvb mieivn `qv nqQ| G Drm fvU KZbi wbqg wK? [cj iqj nvj`vi,
Div, XvKv|]
Di: Uvii wecixZ mieivn `qvi Rb Kvbv cY hw` Avg`vwb Kiv nq, Zvnj wbqg njv, Avg`vwbi Uvi WKzgU `vwLj
KiZ ne| Avg`vwbi Uvi WKzgU `vwLj Kiv nj 4 kZvsk AMxg fvU (GwUwf) Av`vq Kiv ne bv| GB cY mieivn c`vb Kiv
nj wej cwikvai mgq hvMvb`vi wnmve 5 kZvsk fvU Drm KZb Kiv ne| AbK Avg`vwb chvq Uvi WKzgU `vwLj bv
Kivi dj 4 kZvsk GwUwf Av`vq Kiv nq| cieZxZ mieivn chvq hvMvb`vi wnmve 5 kZvsk fvU Drm KZb KiZ Mj
Avcw Dvcb Ki| Gic Avg`vwb chvq cwikvwaZ 4 kZvsk GwUwf widv bqvi Rb Ave`b KiZ ne| mieivn chvq
hvMvb`vi wnmve 5 kZvsk fvU Drm KZb KiZ ne| GLvb DjL h, mdUIqvi Avg`vwb Ges Drcv`b chvq fvUgy| Ze,
eemvqx chvq Ges mieivn chvq (hvMvb`vi) fvU AvivwcZ ne|
ck-33: megvU KZ UvKvi qi Drm fvU KZb KiZ nq bv?

Di: fvUi Gic Kvb mewbg ve bB| fvUi hviv Drm fvU KZbKvix KZc Zviv Zvì hKvb g~ji qi
Ici chvR Drm fvU KZb Kie| AvqKi Drm KZb msv wewa-weavb Gic mewbg ve AvQ ej Rvwb| IB weavb
_K AbKi gb aviYv RbQ h, fvUi I gb nq Drm fvU KZbi Kvb mewbg ve AvQ| Avmj Drm fvU KZbi
Kvb mewb ve bB|
ck-34: whwb fvU Drm KZb Kib, wZwb wKfve `vwLjc Dnv c`kb Kieb?
Di: RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-4 G Drm fvU KZbKvixi
KiYxq wevwiZfve wjwce AvQ| Drm fvU KZbKvix hw` `vwLjc Rgv w`q _vKb, Zvnj Zvi `vwLjci 5 Ges 16 bs
wgK Drm KwZZ A_i cwigvY DjL Kieb|
ck-35: vbxq evRvi _K DcKiY qi Drm fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: Kvb qi Ici Drm fvU KZb KiZ ne wK-bv Zv wbaviYi Rb Drm fvU KZb msv wbqg-Kvbyb weePbvq AvbZ
ne| DcKiY q Kiv nqQ wK-bv, vbxq evRvi _K q Kiv nqQ wK-bv, Zv fvU Drm KZb msv cavb weePbvi welq bq|
RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2 G ewYZ ZvwjKvq DwjwLZ 36wU
(ct 721) mev MnYi mev MnYKvix hw` Drm fvU KZbKvix KZc nq, Zvnj D ZvwjKvq ewYZ nvi fvU Drm KZb
KiZ ne| Kvb& Kvb& cwZvb Drm fvU KZbKvix KZc Zv D Av`ki c_g AbyQ` DjL AvQ| Kvb& Kvb& qi
Drm fvU KZb KiZ ne bv, Zv D Av`ki AbyQ` bs-3 G ewYZ AvQ| D eYbv Abymvi g~mK-11 Pvjvbc ev g~mK-11
Pvjvbc wnme weewPZ Kvbv Pvjvbcg~j Drcv`K/cZKviK ev eemvqxi wbKU _K cY mieivn MnY Kiv nj, Ges UvbIfvi
Ki ev KzwUi wki AvIZvq ZvwjKvfz cwZvbi wbKU _K ZvwjKvfzw bîm^wjZ Kvkggv-g~j cY mieivn MnY Kiv nj, IB
mieivn hvMvb`vi wnmve weewPZ ne bv weavq Gic fvU Drm KZb KiZ ne bv| AvjvP ewYZ cwZvbwU Drm
fvU KZbi `vwqZcv cwZvb njI hw` qi wecixZ g~mK-11 Pvjvbc _vK, Zvnj Drm fvU KZb KiZ ne bv|
ck-36: GKwU cwZvb fvU AevnwZcv cY Drcv`b Ki| cwZvbwU hw` Uvii wecixZ Kvbv Drm fvU KZbi `vwqZcv
ì IB cY mieivn c`vb Ki, Zvnj IB mieivni Ici Drm fvU KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b?
Di: AvjvP h cYwU mieivn `qv nqQ Zv fvU AevnwZcv| cwZvbwU fvU Pvjvb c`vb KiQ wK-bv Zv DjL Kiv
nqwb| GLvb iY ivLv cqvRb h, hw` Kvbv Drcv`bKvix GKB Ab fvUhvM Ges fvUgy Dfq cKvii cY Drcv`b Ki,
Zvnj D cwZvbK fvUhvM Ges fvUgy Dfq cKvi cYi Rb fvU Pvjvb Bmy KiZ ne| fvU Pvjvb Bmy Ki Kvbv
Drcv`bKvix cwZvb cY mieivn w`j IB mieivn hvMvb`vi wnme weewPZ ne bv Zv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-3(K)-G DjL AvQ| Avevi, Kvbv Drcv`bKvix cwZvb hw` Kvbv Ab
ay fvU AevnwZcv cY Drcv`b Ki, Zvnj Zvi fvU msv Kvbv wbqg-Kvbyb cvjb KiZ nq bv| A_vr Zvi fvU Pvjvbc
Bmy Kivi cqvRb bB| eZgvb weavb njv, h cYK g~j mshvRb Ki AvBbi c_g Zdwmji gvag fvU AevnwZ `qv nqQ,
m cY mieivn w`j IB mievin hvMvb`vi wnme weewPZ ne bv weavq Drm fvU KZb KiZ ne bv| RvZxq ivR^ evWi
mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2(2) Gi klvsk `Lyb (ct 721)| AvjvP cYwU hw`
fvU AvBbi c_g Zdwmj viv fvU AevnwZcv nq _vK, Zvnj Drm fvU KZb KiZ ne bv| Avi hw` Kvb Gm,Avi,I viv
fvU AevnwZcv nq _vK, Zvnj hvMvb`vi wnme 5 kZvsk nvi Drm fvU KZb KiZ ne|
ck-37: GKwU mev MnYi wecixZ AvswkK g~j cvIqv MQ| GLvb fvU Drm KZbi weavb wK?
Di: g~j mshvRb Ki AvBbi aviv-6 Gi Dc-aviv (3) Abymvi AvswkK g~j cvIqv Mj c~Y g~ji Dci fvU cwikva KiZ nq|
AvBb Gic weavb _vKjI eve hUzKz g~j cvIqv hvq, mUzKz g~ji Ici fvU Drm KZb Kiv nq| hgb: wbgvY KvRi ejvq
wej AvswkK `vwLj Kiv nq| AvswkK wej cwikvai mgq IB AvswkK weji Dci h fvU c`q ne, Zv Drm KZb Kiv nq|
ck-38: Drm fvU KZb Kivi me mieivnKvix g~mK-12L dig cZqbc Pvq bv| KviY wK?
Di: cZqbc Bmy Kiv Drm KZbKvixi `vwqZ| mieivn c`vbKvix cZqbc bv PvBjI mieivnMnxZv cZqbc Bmy I Rvix
Kie| cZqbc bv _vKj mev c`vbKvix Drm KwZZ A_ Zvi `vwLjc mg^q KiZ cvi bv| AbK G weavb Rvbv bv _vKvi
KviY `vwLjc mg^q Ki bv| ZvB, Zviv cZqbc Pvq bv|
ck-39: Lvevi mieivn wbj KZ cvmU fvU Drm KZb KiZ ne?
Di: 15 kZvsk fvU Drm KZb KiZ ne| Lvevi mieivn bqv A_ KvUvwis-Gi mev bqv| AbK fzj Ki GB mevK iviuv
mev wnme gb Ki _vK| Avevi, AbK hvMvb`vi wnme 5 kZvsk nvi Drm fvU KZb Ki _vK| Bnv mwVK bq| Kv_vI
hq Lvevi Lq Avmj ev Lvevi wKb Avbj IB mev iviuv mev wnme weewPZ ne| eZgvb Avgvì `k Gwm iviuvi
Ici fvUi nvi 15 kZvsk, Avi bb-Gwm iviuvi Ici fvUi nvi 6 kZvsk| G Drm fvU KZbi weavb bB| wK KD
Lvevi mieivn w`q Mj GB mev KvUvwis mev wnme weewPZ ne| KvUvwis mevi Ici fvUi nvi 15 kZvsk, hv Drm
KZbhvM|
ck-40: kv-ig _K Mvox wew Kij eZgvb Drm fvU KZbi weavb wK?
Di: kv-ig _K Mvwo wewi KvRwU Avgvì `ki fvU eevq UwWs wnme weewPZ| ZvB, weZvK UW fvU-Gi h Kvb
GKwU cwZZ _vKZ ne| UW fvU Gi eZgvb wZbwU cwZ iqQ| 1. vvW UW fvU cwZ; 2. Pvi kZvsk (4%) nvi
UW fvU c`vb cwZ; Ges 3. cvKR fvU cwZ| eemvqx chvq fvU c`vb msv Aavq G welqwU wevwiZ AvjvPbv Kiv
nqQ (Aavq 5, ct 455 AbyMn Ki `Lyb)| Mvwo weZv cvKR fvU c`vbi myweav cve bv| KviY, cvKR fvU myweav cvq
QvU QvU `vKvb`vi| ZvB, Mvwo weZvK c_g `ywU cwZi ga h Kvb GKwU cwZ eQ wbZ ne| c_g `ywU cwZZB Mvwo
weZv g~mK-11 Pvjvbc Bmy Ki Mvwo mieivn Kie| mieivn MnxZv Drm fvU KZb Kie bv| Drcv`K Ges eemvqx g~mK-
11 Pvjvbcmn cY mieivn c`vb Kij Drm fvU KZb KiZ nq bv|
ck-41: GKwU cwZvb vbxqfve q Ki| Ze, wbR g~j cwikva Ki bv| cwZvbwU weZvK jvKvj Gjwm c`vb Ki|
weZv cY mieivni ci Gjwmi wbqg Abymvi evsKi gvag g~j cwikva Kiv nq| GLvb Drm fvU KZb Kivi weavb wK?
Di: evsK g~j cwikvai mgq Drm fvU KZb Kie| RvZxq ivR^ evWi Drm fvU KZb msv mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 02 Gi DcvbyQ` (6)-G Dnv ewYZ AvQ|
ck-42: evwYwRK cY (gWg) g~mK-11 Pvjvbmn Kvb cwZvbi wbKU wew Kiv nqQ| mieivn MnxZv cwZvb hvMvb`vi
wnme Drm fvU KZb KiZ Pvq| G mwVK weavb wK?
Di: G eemvqx KZK g~mK-11 Pvjvbc Bmy Ki gWg wew Kiv nqQ| Avgiv Rvwb h, Drcv`K ev eemvqx fvU Pvjvbmn
cY wew Kij IB mieivn hvMvb`vi mev wnme weewPZ nq bv| ZvB, AvjvP mieivnMnxZv Drm fvU KZb Kie bv|
ck-43: Kvb cwZvb Avbmvi ev wfwWwc wbqvM Kiv nj wej cwikvai mgq fvU Drm KZb KiZ ne wK?
Di: Avbmvi I wfwWwc h cwZvb mieivn Ki m cwZvb wmwKDwiwU mvwfm ev gvbem` mieivnKvix cwZvb wnme wbewZ
bq| Bnv GKwU m~Y miKvix, Avav-mvgwiK msv| Ze, fvU AvBbi weavb Abymvi, mevwU D h Kvb GKwU mevi evLvi
AvIZvq coe| D `ywUi mevi fvUi nvi 15 kZvsk| `ywU mevi B evaZvg~jKfve Drm fvU KZb Kivi weavb
iqQ| ZvB, G 15 kZvsk nvi Drm fvU KZb KiZ ne|
ck-44: cY Avg`vwb nqQ we`k _K| ivwbKviK WKzgU ciY KiQb| WKzgU wWmwcvw AvQ| GjwmZ kZ wQj h,
WKzgU wWmwcvw _vKj 30 gvtWt KZb Kiv ne| GLb 30 gvtWt KZb Kiv nqQ| GB KZbi bvg wWmwcvw wd| ck njv
GB wWmwcvw wdi Ici g~mK c`vb KiZ ne wK-bv? c`vb KiZ nj K c`vb Kie?
Di: mevi KvW Gm056.00 (evswKs I bb-evswKs mev c`vbKvix) Abymvi wWmwcvw wdi Ici fvU c`vb KiZ ne| KviY,
GB wd Av`vq I MnY KiQ evsK| fvU AvBb Abymvi whwb wd c`vb Kieb wZwbB fvU c`vb Kieb| GLvb mev c`vbKvix njv
evsK| Avi mev MnYKvix I mevi g~j ev wd cwikvaKvix njv ivwbKviK| ZvB, fvU c`vb Kivi `vwqZ ivwbKviKi Ici
eZvq| wdi mv_ fvU KZb Ki ivLv hvq| A_ev wd hw` fvU-Afy (VAT-Inclusive) nq _vK, Zvnj wdi cwigvYK
7.6666 w`q fvM Kij 15 kZvsk fvUi cwigvY cvIqv hve| wd _K fvUi cwigvY weqvM Ki fvU miKvix KvlvMvi Rgv
`qv hvq| Avi wd evsK MnY KiZ cvi|
ck-45: GKwU cwZvb weGmAviGg _K iW wKb g~mK-11 Pvjvbmn mivmwi hvvevwo dvBIfvi wbgvYKvix KUviK mieivn
Ki| KUvi cwZvb Drm fvU KZb Kie wK-bv m welq AbyMn Ki gZvgZ w`b|
Di: weGmAviGg g~mK-11 Pvjvb wè| iW Zv GKRb eemvqx| eemvqxi fvU c`vbi h Kvb cwZZ wZwb fvU
c`vb KiZ cvib| eemvqxi fvU c`vbi cwZjv RvbZ AbyMn Ki (Aavq 5, ct 455 `Lyb)| Ze, AvjvP Zvi
Rb vvW fvU cwZ myweavRbK| wZwb qKZ iWi Ici g~j mshvRb Ki, g~j NvlYv w`q, NvwlZ g~ji Ici 15 kZvsk
fvU cwikva Kieb| c~e c` fvU iqvZ beb| wZwb g~mK-11 Pvjvb Bmy Ki KUviK iW mieivn Kieb| KUvi Drm
fvU KZb Kie bv| A_ev wZwb 4 kZvsk nvi eemvqx chvqi fvU c`vb Ki g~mK-11 Pvjvbmn KUviK iW mieivn KiZ
cvib| mI KUvi Drm fvU KZb Kie bv| Ze, G iW mieivnKvix DcKiY Ki iqvZ MnY KiZ cvieb bv|
RvZxq ivR^ evWi Drm fvU KZb msv mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 3 Gi DcvbyQ`
(K) Abymvi (ct 721) Kvb eemvqx g~mK-11 Pvjvbcmn cY mieivn c`vb Kij Drm fvU KZb KiZ ne bv|
ck-46: Kvb cwZvb gymK-11 Pvjvb Bmy Ki AevnwZcv cY mieivn `qv nqQ| G Drm fvU KZb Kivi weavb wK?
Di: hw` Kvb Ab aygv fvU AevnwZcv cY Drcv`b Kiv nq, Zvnj D cwZvbi fvU msv Kvb wbqg-Kvbyb cwicvjb
KiZ ne bv| Gic cwZvb g~mK-11 Pvjvb Bmy Kie bv| hw` cYwU fvU AvBbi c_g Zdwmj viv fvU AevnwZ `qv nq,
Zvnj hvMvb`vi wnme Drm fvU KZb KiZ ne bv| Avi hw` Gm,Avi,I viv fvU AevnwZ `qv nq, Zvnj hvMvb`vi wnme
Drm fvU KZb KiZ ne| hw` Kvb Ab fvUhvM Ges fvU AevnwZcv Dfq cY cZ Kiv nq, Zvnj `y aibi cYB
g~mK-11 Pvjvb Bmy Ki mieivn KiZ ne| m Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs 3 Gi DcvbyQ` bs (K) Abymvi Drm fvU KZb KiZ ne bv (ct 721)|
ck-47: Uvii gvag wmgU wew nQ 250 UvKv evM| Gi g~j Abygv`b AvQ 235 UvKv evM| Kvb g~ji Ici Drm fvU
KZb KiZ ne?
Di: g~mK-11 Pvjvbc Bmy Kiv nj GLvb Drm fvU KZb Kivi cqvRb bB| KviY, Drcv`bKvix g~mK-11 Pvjvbci
gvag wew Kij wZwb hvMvb`vi wnme weewPZ neb bv| RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05
Ryb, 2014 Gi AbyQ` bs 3(K)-Z Bnv DjL AvQ| Ze, Abygvw`Z g~ji Pq Kg ev ewk g~j hw` Uvi cvIqv hvq Zvnj Zv
fvUi mswk wefvMxq KgKZvK AewnZ KiZ ne Ges Uvi DwjwLZ cwigvY cY Uvi g~j fvU Pvjvb Bmy Ki mieivn w`Z
ne| Icii weavb Abymvi mI Drm fvU KZb KiZ ne bv|
ck-48: Avgvì cwZvb wmivwgK mvgMx cZ Ki| g~mK-11 Pvjvbcmn GKwU cwZvb wmivwgK mvgMx mieivn `qv nqQ|
D mieivni Ici Drm fvU KZb ne wK-bv Ges hw` KZb nq, Zvnj iqvZ cvIqv hve wK-bv m welq AbyMn Ki gZvgZ
w`b? [Avkivdzj nK, GvwmmUU gvbRvi (fvU), kvBbcyKzi wmivwgKm wjt, ewgKv Bvwqvj cvK, Kvwkgcyi, MvRxcyi|]
Di: RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-3 Gi DcvbyQ` bs-(K) Z
DjL AvQ h, g~mK-11 Pvjvbc ev g~mK-11 Pvjvbc wnme weewPZ Kvbv Pvjvbcg~j Drcv`K/cZKviK ev eemvqxi
wbKU _K cY mieivn MnY Kiv nj, Ges UvbIfvi Ki ev KzwUi wki AvIZvq ZvwjKvfz cwZvbi wbKU _K ZvwjKvfzw
bîm^wjZ Kvkggvg~j cY mieivn MnY Kiv nj, D mieivn hvMvb`vi wnme weewPZ ne bv weavq Gic g~mK Drm
KZbi AvekKZv bB| hnZz Avcbvi cwZvb GKwU Drcv`bKvix cwZvb Ges g~mK-11 Pvjvbcmn cY mieivn KiQ, mnZz
G Drm fvU KZb KiZ ne bv| Drm fvU KZb Ges iqvZ `ywU Avjv`v welq| iqvZi mywbw` wewa-weavb iqQ| GLvb
iqvZ ejZ Avcwb hw` Drm KwZZ A_ mg^q KivK eywSq _vKb, Zvnj Avgvi AwfgZ njv, hnZz GLvb Drm KZbi myhvM
bB; mnZz mg^q KiviI Kvbv myhvM bB| hw` Drm KZb Kiv nq _vK, Zvnj Zv fyj nqQ| fyjg miKvix LvZ A_ Rgv
nj widv bqvi weavb iqQ|
ck-49: GKwU cwZvbi KwDUvi givgZ Kiv nqQ| 500 UvKvi qvi cvUm Ges 500 UvKv mvwfm PvR megvU 1000 UvKvi
wej `vwLj Kiv nqQ| G Drm fvU KZbi weavb wK? [ivwKzej nvmb, GwwKDwUf, Wv-evK nvDwRs dvBbvm Kcvikb
wjt, jkvb-2, XvKv|]
Di: G qvi cvUm-Gi weji Ici _K hvMvb`vi wnme 5 kZvsk nvi Drm fvU KZb KiZ ne Ges mvwfm PvRi
weji Ici _K Z_-chyw wbfi mev wnme 4.5 kZvsk nvi Drm fvU KZb KiZ ne| GLvb `ywU welq iqQ| GKwU
njv qvi cvUm mieivn; Avi GKwU njv KwDUvi givgZ ev mvwfm c`vb| fvU Pvjvb ev wej G `ywU welq Avjv`v Ki DjL
KiZ nq| qvi cvUm mieivn Kivi welqwU UW fvUi AvIZvaxb| UW fvU msv wewaweavb wevwiZfve RvbZ (Aavq 5)
ct 455 `Lyb| Gic A_vr Kvb qvi cvUm Avg`vwb ev q Ki mieivn `qvi mvaviYZ hvMv`vi wnme 5 kZvsk
nvi fvU Drm KZbi AvekKZv _vK| Abw`K, KwDUvi givgZ ev mvwfwms Gi KvR Z_-chyw wbfi mevi AvIZvq
msvqxZ ne| D mevi msvi ga GKwU Clause AvQ hv njv - IT Support and Software Maintenance Service.
KwDUvi givgZ Kiv ev KwDUvi mvwfwms Kivbv IT Support Service Gi AvIZvq co| D mevi msK~wPZ wfwg~j
fvUi nvi 4.5 kZvsk, hv Drm KZbhvM| AZGe G 4.5 kZvsk nvi fvU Drm KZb KiZ ne|
ck-50: Gevii evRU weavb Kiv nqQ h, evwlK GK KvwU UvKvi AwaK evwlK UvbIfvihy cwZvbK Drm fvU KZb KiZ
ne| Avgiv Rvwb h, evRU NvlYvi ZvwiL _K A_vr 04 Ryb, 2015 ZvwiL _K GB weavb KvhKi nqQ| ck njv, UvbIfvi wK
wfwZ wbavwiZ ne| c~ei eQii wfwZ, bvwK eZgvb eQii Abygvbi wfwZ, bvwK eZgvb eQi hLb GK KvwU UvKv UvbIfvi
AwZg Kie ZLb _K wbavwiZ ne|
Di: Gm. Avi. I bs-118-AvBb/2015/724-g~mK, ZvwiL: 04 Ryb, 2015 Gi weavb Abymvi, evwlK GK KvwU UvKvi AwaK
UvbIfvihy cwZvbK Drm fvU KZb KiZ ne| D Gm. Avi. I Gi weavb 04 Ryb, 2015 ZvwiL _KB KvhKi nqQ| evwlK
UvbIfvi ejZ GK eQi mieivnKZ cY ev mev _K cvc ev cv mgy`q A_K eySvq| eQi ejZ Avgiv A_eQi A_vr 1 RyjvB
_K i Ki cieZx eQii 30 Ryb ch eywSq _vwK| ck njv, 04 Ryb ZvwiL _K Kvb cwZvb Drm fvU KZbi hvM wK-bv
Zv weePbvi Rb cwZvbwUi evwlK UvbIfvi wKfve wbaviY KiZ ne| hme cwZvbi evwlK UvbIfvi GK KvwU UvKvi Pq
AbK ewk mme cwZvbi Kvb mgmv bB| hme cwZvbi evwlK UvbIfvi GK KvwU UvKvi KvQvKvwQ mme cwZvb welq
wmv MnYi AeKvk iqQ|
KqKfve welqwU wbb Kivi AeKvk iqQ, hgb: c~ei eQii UvbIfvi, eZgvb eQii UvbIfvi, AvMvgx eQii AbywgZ
UvbIfvi BZvw`| Ze, Avgvi gZ eZgvb eQii UvbIfvii wfwZ welqwU wbw KivB kq| KviY njv, 4 Ryb, 2015 ZvwiL
eZgvb A_eQii 11 gvmi ewk mgq AwZevwnZ nqQ| GK KvwU UvKvi 12 fvMi 11 fvM njv 91 jvL 66 nvRvi 666 UvKv gv|
3 w`bi UvbIfvi ùvovq 82 nvRvi 1 kZ 91 UvKv gv| A_vr eQi GK KvwU UvKv wnme Ryb gvmi 3 ZvwiL ch megvU
UvbIfvi ùvovq 92 j 48 nvRvi 4 kZ 57 UvKv gv|
ZvB, Avgvi gZ hme cwZvbi UvbIfvi eZgvb A_eQii 3 Ryb ZvwiL ch 92 j 48 nvRvi 4 kZ 57 UvKvi ewk nqQ
mme cwZvbK 4 Ryb ZvwiL _KB Drm fvU KZb KiZ ne|
02. wbgv Y msv mevi Drm fvU KZb

ck-51: Avgiv wc-dvweKUW xj wews cZ I vcbi KvR Kwi| mvaviYZ: Avgiv IqvK AWvi ev Pzwi gvag KvR wbq
_vwK| wc-dvweKWU xj wews cZ KiZ mvaviYZ: GgGm cU, cvwjb, cvbj, bvU-ev-z, Bbmyjkb, vB jvBU, Iqvj
jvBU BZvw` cqvRb nq| Avgiv Gjv cZ Kwi| cZ Kivi ci Avgiv wbavwiZ vb wbq wews Zwi Ki w`B| IqvK AWvi ay
megvU g~j DjL _vK| Avgvì KvRi Ask njv wews Gi Wwqs Kiv, Dcv`vbjv cwienb I mieivn Kiv Ges wews cZ Kiv
(BiKkb)| Avgvì IB cYjvi g~j NvlYv `qv AvQ| NvlYv Abyhvqx Avgiv fvU Pvjvb Bmy Ki, PjwZ wnmve iwRvi fvU
weqvM Ki cYjv cwienb Ki wbq hvq| aiv hvK, Avgvì mieivn g~j 50 jvL UvKv| Gi Ici Avgiv Drcv`b chvq
Abygvw`Z g~j NvlYv Abyhvqx 15 kZvsk nvi fvU cwikva Kwi| wK Avgvì IqvK AWvi megvU g~j 80 j UvKv| KviY,
IqvK AWvi wbwgZ wews-Gi megvU g~j aiv nq| Avgvì cgU `qvi mgq KvqUiv 5.5 kZvsk nvi Aewk g~ji Ici fvU
KZb Ki| GfveB Avgiv KvR Ki AvmwQ| mwZ fvU mvKj _K ejv nqQ h, Avgvì megvU IqvK AWvi g~ji Ici
Drcv`b chvq 15 kZvsk fvU cwikva KiZ ne| cwZwU IqvK AWvii wecixZ Avjv`v Avjv`v g~j NvlYv c`vb KiZ ne|
AbyMn Ki G welq AvBbmZ gZvgZ w`b| [Rvwn`yj Bmjvg, GvwmmUvU Rbvij gvbRvi (fvU Gv Uv), wcBwe xj
GvjvBq wjt, wcq cvb UvIqvi, 19 Kvgvj AvZvZyK GwfwbD, ebvbx, XvKv|]
Di: ewYZ welqwU KqKfve wbw Kiv hZ cvi| welqjv wbfi Ki mieivnKvix Ges mieivn MnxZvi ga wKfve Pzw
mvw`Z nqQ Zvi Ici| c_gZ, hw` mieivnKvixi mv_ Gfve Pzw mvw`Z nq h, mieivnKvix me Dcv`vb mieivn Ki wews
vcb Ki è Ges mieivnKvixK megvU g~j c`vb Kiv ne, Zvnj KvhgwU ne wbgvY msv mev| hgb GKRb KUvi BU,
iW, wmgU, evwj BZvw` wbR q Ki ivv wbgvY Ki `q| wZwb wbgvY msvi mev c`vb Kib| Zvi megvU wej _K 5.5
kZvsk nvi fvU Drm fvU KZb Kiv nq| wZwb Dcv`vbi Ici chvR fvU cwikva Kib| ZvB, me Dcv`vb mieivn w`q
wews vcb Ki w`j megvU g~ji Ici 5.5 kZvsk nvi fvU Drm KZb KiZ ne| m mieivnKvix wbR^ cvU _K
Dcv`vbmg~n mieivn w`qQb bvwK Ab Kvb cvU _K q Ki mieivn w`qQb Zv mieivnMnxZvi weePbvi welq bq|
mieivnKvix wbR^ cvU _K mieivn w`jI Drcv`bii chvR fvU cwikva Ki fvU Pvjvbmn mieivn w`Z ne| Avevi,
mieivnKvix Ab Kvb cvU _K Dcv`vbmg~n q Ki mieivn w`jI qi mgq Drcv`b chvqi fvU cwikva Ki Zv q KiZ
ne| mieivnMnxZv Pzwg~ji Ici 5.5 kZvsk nvi wbgvY msv wnme fvU Drm KZb Kieb| wZxqZ, hw` Pzw Gfve nq h,
mieivnKvix Dcv`vbmg~n (GgGm cU, cvwjb, cvbj, bvU-ev-z, Bbmyjkb, vB jvBU, Iqvj jvBU BZvw`) mieivn Kie|
A_vr mieivn MnxZv Dcv`vbmg~n q Kie| Zvnj Dcv`vbmg~ni mieivn cYi mieivn wnme weewPZ ne| Dcv`vbmg~ni
NvwlZ g~ji Ici 15 kZvsk nvi fvU cwikva Ki fvU Pvjvbmn Dcv`vbmg~n mieivn w`Z ne| Drcv`K fvU Pvjvbmn mivmwi
mieivn w`qQ weavq Drm fvU KZbi eZgvb weavb Abymvi GB mieivni Ici Drm fvU KZb KiZ ne bv| Gi ci Avme
vcbi KvR| vcbi KvR njv GKwU Avjv`v mevi mieivn| vcbi KvR Dcv`vb mieivnKvix mv`b KiQb bvwK Ab KD
mv`b KiQb Zv g~j welq bq| g~j welq njv vcbi KvRwU njv mevi mieivn| mevwUi wkivbvg njv Bwwbqvwis dvg|
Avgvì fvU eevq Bwwbqvwis dvg mevi msv njv, Bwwbqvwis dvg A_ Ggb Kvb ew, cwZvb ev msv whwb A_ev hviv
evwYwRK wfwZ, wbw` PvR, wd ev cYi wewbgq feb, ivvNvU, mZz, KvjfvU, wZma, fvh, IfviexR, dvBIfvimn h Kvb
aibi AeKvVvgvMZ wWRvBb I K GwgU cYqb Kib A_ev D AeKvVvgvi wbgvY KvR Z`viKx ev evevqb Kib| GB msv
Abymvi, wc-dvweKUW wews vcb Ki `qvi KvR Bwwbqvwis dvg mevi AvIZvq coe| GB mevi Ici fvUi nvi 15 kZvsk
hv Drm KZbhvM| G Dcv`vbi g~j bq, aygv vcb eve` h g~j cwikva Kiv ne m g~ji Ici 15 kZvsk nvi fvU
Drm KZb KiZ ne| ZZxqZ, mvKji KgKZvMY hic ejQb mfve wc-dvweKUW xj wews GKwU cY wnmeI mieivn
`qv hvq| Kvgm Gv, 1969 Gi c_g Zdwmj Abymvi wc-dvweKUW wews 94.06 nwWsfz cY| ZvB, mieivnKvix Ges
mieivnMnxZvi ga Pzw mv`bi ci Pzw Abyhvqx wewswUi g~j NvlYv w`Z ne| fvU Gi wefvMxq KgKZv NvwlZ g~j Abygv`b
Kieb| fvU Pvjvb Bmy Ki 15 kZvsk nvi fvU cwikva Ki wewswU mieivn w`Z ne| fvU Pvjvb AvQ weavq Gic Drm
fvU KZb KiZ ne bv| G aibi mieivn mvaviYZ eo mieivn nq _vK| ZvB, GKevi mieivn `qv nq bv ev GKevi g~j
cwikva Kiv nq bv| ZvB, Gic Pzw Abyhvqx AvswkK g~j cwikvai mgq AvswkK wnme fvU Pvjvb Bmy Kiv hvq Ges IB
Aski Ici fvU cwikva Kiv hvq| Ze, wews Gi Wwqs Ki `qvi KvRUzKy Avjv`vfve weePbv KiZ ne| Avgvì `ki fvU
eevq AvwKU, BUwiqi wWRvBbvi ev BUwiqi WKviUi GKwU Avjv`v mev| GB mevi KvW Gm050.10| GB mevi Ici
fvUi nvi 15 kZvsk hv Drm KZbhvM| ZvB, PzwZ wews Gi Wwqs Kivi KvRUzKz Avjv`v DjL KiZ ne| Gi g~jI Avjv`v
DjL KiZ ne| GB g~ji Ici 15 kZvsk fvU chvR ne|
ck-52: Avgiv GKwU exgv Kvvbx| Avgvì eov Awdm we`yr Drcv`bi Rb Uvii gvag mvjvi wmg vcb Kiv nqQ|
vcbKvix wej `vwLj KiQb| GB wej _K fvU Drm KZb KiZ ne wK-bv m welq AbyMn Ki gZvgZ w`b| [èvkxl Kzgvi
Kzz, GwwKDwUf Awdmvi, Wv jvBd Byi Kvvbx wjt, Div evsK feb, 90 gwZwSj evwYwRK GjvKv, XvKv-1000| ]
Di: Kvgm Ges fvU eevq eeZ cYi kYxwebvmi weavb Abymvi mvjvi cvbji eYbv njv photovoltaic cells,
whether or not assembled in modules or made up into panels. GB cYi GBP.Gm KvW bs- 8541.40.10| RvZxq
ivR^ evWi GmAviI bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Abymvi AvjvP cYwU Avg`vwb I Drcv`b chvq
fvUgy| Avgiv mi we`yr Drcv`bi Rb h solar panel eenvi Kwi Zv photovoltaic cells QvovI Aviv KwZcq Dcv`vbi
mgw| Dcv`vbjv njv: BbfvUvi, evUvwi, Kej, v BZvw`| photovoltaic cells Gi Avg`vwb I Drcv`b chvq fvU
AevnwZ _vKjI eemvqx chvq fvU AvivwcZ iqQ| mvjvi wmgi Abvb AvBUgjv fvUhvM cY| Ze, Kvb A_bwZK
Kvhg wKfve mvw`Z nQ Zv weePbvq wbq fvUi weavb cqvM KiZ nq| fvU AvivwcZ nq cY I mevi Ici| ZvB, c_gB
eySv cqvRb h, weePbvaxb A_bwZK KvhgwU cY bvwK mev| cYi fvU AvivwcZ nq Avg`vwb, Drcv`b Ges eemvqx
chvq| AvjvP A_bwZK KvhgwU eemvqx KZK cYi mieivn wnme AvcvZ`wZ gb nZ cvi wK cKZc Bnv GKwU
mevi mieivn| Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| mevmg~ni ga GKwU mevi wkivbvg njv wbgvY
msv| GB mevi msv njv: wbgvY msv A_ Ggb Kvb cwZvb, msv ev ew hvnv ev whwb evwYwRK wfwZ feb, hvMvhvM
gvag, cwienY, moK, gnvmoK, mZz ev Ab h Kvb aibi AeKvVvgv wbgvY, givgZ ev iYveY Kwiqv _vK ev _vKb Ges
Kvb AeKvVvgvi mwnZ mshy nq ev Dnvi Ask wnmve eeZ nq GBic h Kvb aibi vqx ev Avqx msvcbI (hgb: kxZvZc
wbqY eev, dj&m wmwjs, wjdU BZvw`) Bnvi Afy nBe| GB msvi ggv_ njv g~jZt wVKv`vi KZK c` mev| mev c`vbwU
evwYwRK wfwZ nZ ne| mevwU nZ ne Kvb AeKvVvgv wbgvY, givgZ ev iYveY Kivi mev| kxZvZc wbqY eev,
dj&m wmwjs, wjdU BZvwÌ AeKvVvgiv AvIZvq coe| mvjvi wmg vcb G aibi GKwU AeKvVvgv| KviY, Bnv AeKvVvgvi
mv_ mshy nq| Avcbvi ewYZ Uvii gvag Avcbvì Awdm mvjvi wmg vcb Kiv nqQ| GB KvhgwU Avgvì
`ki fvU eevq wbgvY msv mevi AvIZvfz| wbgvY msvi fvUi nvi 5.5 kZvsk, hv Drm KZbhvM| Uvi Ges
wej hw` fvU Avjv`v DjL bv _vK Zvnj megvU g~j _K 5.5 kZvsk fvU ei Ki Zv KZb Ki ivLZ ne| megvU g~j
_K 5.5 kZvsk fvU ei Kivi wbqg njv megvU g~jK 105.5 w`q fvM Ki, fvMdjK 5.5 w`q Y KiZ ne| aviv hvK,
megvU wej `vwLj Kiv nqQ 10,00,000 (`k jvL UvKv gv)| 10,00,000 UvKvK 105.5 w`q fvM Kij cvIqv hvq 9,478.67
UvKv| GB fvMdjK 5.5 w`q Y Kij cvIqv hvq 52,132.70 UvKv, hv njv 5.5 kZvsk fvU| fvUi welqwU Kvhv`k DjL
KiZ nq| Kvb Kvhgi Ici fvUi nvi KZ ne Zv c~eB wePvi-weklY Kij cieZxZ wej cwikvai mgq RwUjZv mw nq
bv| c~e fvUi nvi wbwZ nIqv bv Mj Kvhv`k wjLZ ne h, miKvix wewa-weavb gvZveK wej _K Drm fvU KZb Kiv
ne| Zvnj cieZxZ RwUjZv nq bv| Kvhv`k hw` fvUi welq DjL bv _vK Zvnj wej _K fvU KZb KiZ PvBj
mieivnKvix Avcw KiZ cvib| GwelqwU mieivn`vZv Ges mieivnMnxZvi ga wbw KiZ ne| h_vh_ cwigvY fvU miKviK
cwikva KiZ ne| fvU cwikva Kieb mekl fvv| AvjvP mevi fvv njv Avcbvi Awdm| ZvB, wej _K hw` 5.5
kZvsk fvU KZb Kiv me bv nq, Zvnj Avcbvì Awdmi wbR^ Znwej _K 5.5 kZvsk fvU cwikva KiZ ne|
ck-53: GKwU dvgvwmDwUKvj Kvvbx wjdU mieivn wbq vcb KwiqQ| mieivn I vcbKvix cwZvb g~mK-11 Pvjvbc c`vb
Kiwb| GLvb fvU Drm KZbi weavb wK? [gvt wRjyi ingvb, MvRxcyi, XvKv|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| Zba Kvb Kvb mev fvUhvM Zv wbw` Kiv AvQ| Ggb GKwU
fvUhvM mevi wkivbvg njv wbgvY msv| GB mevi msv njv wbgvY msv A_ Ggb Kvb cwZvb, msv ev ew hvnv ev whwb
evwYwRK wfwZ feb, hvMvhvM gvag, cwienb, moK, gnvmoK, mZz ev Ab hKvb aibi AeKvVvgv wbgvY, givgZ ev
iYveY Kwiqv _vK ev _vKb Ges Kvb AeKvVvgvi mwnZ mshy nq ev Dnvi Ask wnmve eeZ nq GBic hKvb aibi vqx
ev Avqx msvcbI (hgb: kxZvZc wbqY eev, dj&m wmwjs, wjdU BZvw`) Bnvi Afy nBe| GB msvi ga wZbwU Kvhg
Afy AvQ, h_v: (1) wbgvY; (2) givgZ; Ges (3) iYveY| GB wZbwU KvRB wbgvY msv mevi AvIZvfz ne| Kvb
KvVvgvi mv_ mshy Kvb Avqx ev vqx msvcbI wbgvY msv mev wnme weewPZ ne| wjdU wbgvY msv wnme weewPZ ne
Zv msvZB DjL AvQ| wjdU Kvb vcbvi mv_ vqxfve mshy _vK, A_vr wjdU IB vcbvi Ask| ZvB, wjdU vcb, wjdU
givgZ ev wjdU iYveY BZvw` Kvhg wbgvY msv mevi AvIZvfz ne| GKB cwZvb hw` wjdU mieivn w`q vcb Ki
`q, Zvnj GB KvR wbgvY msv mev wnme weewPZ ne ZvZ Kvb m`n bB| wK hw` GK cwZvb aygv wjdU mieivn
Ki, Avi Ab Kvb cwZvb wjdU vcb Ki `q, Zvnj wjdU mieivni KvRwU Avjv`vfve weePbv KiZ ne| mieivnwU hw`
Uvii wecixZ nq _vK, Avi Uvi cvIqvi ci hw` wjdwU Avg`vwb Kiv nq _vK, Avi mieivn MnYKvix hw` miKvix,
AvavmiKvix I ^vqZkvwmZ msv, evsK, exgv I GbwRI cwZvb nq _vK, Zvnj Avg`vwb chvq vqbi mgq Uvi WKzgU
`vwLj Kij KZc 4 kZvsk GvWfv UW fvU (GwUwf) Av`vq Kie bv| mieivn chvq hvMvb`vi wnme 5 kZvsk nvi
fvU Drm KZb KiZ ne| wjdU mieivnKvix hw` Drcv`bKvix nb, Ges hw` fvU Pvjvbmn wjdU mieivn `b, Zvnj mieivni
weji Ici _K Kvb fvU Drm KZb KiZ ne bv| mieivnKvix hw` eemvqx nb Ges hw` fvU Pvjvbmn wjdwU mieivn w`q
_vKb,Zvnj Kvb fvU Drm KZb KiZ ne bv| vcb eve` h wej cwikva Kiv ne, Zvi Ici wbgvY msv mev wnme 5.5
kZvsk nvi fvU Drm KZb KiZ ne| Ze, wjdU mieivn Ges vcb mvaviYZt c_Kfve Kiv nq bv| mvaviYZt GKB cwZvb
wjdU mieivn, vcb Ges KqK eQi mvwfwms I iYveYi KvR Ki _vK| ZvB, wjdU mieivn, vcb, mvwfwms, iYveYi
KvR wbgvY msv mevi AvIZvq coe| wbgvY msv mevi Ici fvUi nvi eZgvb msK~wPZ g~ji wfwZ 5.5 kZvsk| GB
mevi Ici chvR fvU Drm KZbi weavb iqQ| ZvB, wjdU mieivn wbq vcb Kivj wbgvY msv mev wnme 5.5 kZvsk
nvi fvU Drm KZb KiZ ne|
03. mev Avg`vwbi Drm fvU KZb

ck-54: eì Wze hvIqv RvnvR mvjfR Kivi Rb we`k _K BKzBcgUmmn Bwwbqvi Avmeb| e`wkK gy`vq Zvì
mevg~j cwikva KiZ ne| G fvU chvR ne wK-bv Rvbveb| [Zvbwfi Beb gvR`, ^ZvwaKvix, wcvBb gwkbvixR,
KYjnvU, PMvg|]
Di: G we`k _K mev`vZv Gm mev c`vb Kieb| A_vr mev Avg`vwb Kiv ne| GB mevwU Abvb wewea mev wnme
weewPZ ne| mevi KvW bs- Gm099.20| GB mevi Ici fvU AevnwZ c`vb Kiv bB| A_vr fvU chvR ne| G fvUi
nvi ne 15 kZvsk| mev Avg`vwbi evsKi gvag g~j cwikvai weavb iqQ| Ges evsKi gvag mevi g~j cwikvai
mgq evsKi Ici Drm fvU KZb Kivi `vwqZ `qv nqQ| AwaK Abvb wewea mev Drm fvU KZbi ZvwjKvi ga Afy
AvQ| A_vr ewYZ mevwU 15 kZvsk nvi fvUhvM Ges evsK KZK chvR fvU Drm KZbhvM|
ck-55: Avgiv GKwU dBU divqvwWs Kvvbx| kxjsKvi mv_ Avgvì RqU fvi| Avgiv kxjsKvi Kvvbxi IqeeBRW
mdUIqvi eenvi Kiev| mRb IB KvvbxK mvwfm PvR c`vb KiZ ne| mvwfm PvRi Ici fvU cwikva KiZ ne wK-bv
m welq AbyMn Ki gZvgZ w`b| [dqR gynv` Kexi, gvbRvi (dvBbv), Gcv dBU wjt evsjv`k, 206/G, ZRMvI
Bvwqvj GjvKv, XvKv|]
Di: Kvb mevi Ici fvU chvR ne wK-bv Zv wbYqi Rb c_g IB mevwU Kvb KvWi AvIZvq coQ Zv wbaviY KiZ nq|
GLvb DjL h, evsjv`ki fvU eevq fvUhvM me mevi KvW Ges msv wbaviY Kiv AvQ| hme mevi KvW Ges msv
wbaviY Kiv bB, mme mev Gm 099.20 Abvb wewea mev-i AvIZvq coe| Avcbvì cwZvbi Kvhg Avgvì fvU
eevq msvwqZ Z_-chyw wbfi mev-i AvIZvfz ne| Z_-chyw wbfi mev (Information Technology Enabled
Services) A_ Digital Content Development and Management, Amination (both 2D and 3D), Geographic
Information Services (GIS), IT Support and Software Maintenance Services, Web Site Services, Business
Process Outsourcing, Data entry, Data Processing, Call Centre, Graphics Design (digital service), Search Engine
Optimization, Web Hosting, E-commerce and Online Shopping, document conversion, imaging and archiving,
Any automated services rendered by Internet or Electronic Net-work, E-Procurement and E-Auction. GB msvi
ga 19wU welq iqQ, hv Z_-chyw wbfi mev-i AvIZvq msvwqZ| Avcbvi KvhgwU Any automated services rendered
by Internet or Electronic Net-work Aski mv_ mvgmc~Y| ZvB, Avcbvi MnxZ mevwUi KvW njv: Gm 099.10 Ges mevi
wkivbvg njv: Z_-chyw wbfi mev (Information Technology Enabled Services)| GB mevi Ici fvUi nvi 4.5
kZvsk, hv Drm KZbhvM| ZvQvov, me mev Avg`vwbi Ici Drm fvU KZbi weavb AvQ| A_vr Avcbvi cwZvb hLb evsKi
gvag mvwfm PvR ciY Kie, ZLb evsK 4.5 kZvsk nvi fvU Drm KZb Kie|
ck-56: Avgiv cvUi MelYv Kivi Rb bgybv (cvU, wWGbG) we`k cvVvq| we`ki jveiUixZ Zv U Kiv nq| U wicvU
Avmvi ci Avgiv evsKi gvag Wjvi g~j cwikva Kwi| g~j cwikvai mgq evsK Drm fvU KZb Kie wKbv m welq AbyMn
Ki gZvgZ w`b| [gvt Avyj Avjxg, wdbvwqvj kvwj, cvU welqK gwjK I dwjZ MelYv cK, cvU MelYv BbwwUDU,
gvwbK wgqv GwfwbD, XvKv-1207|]
Di: ewYZ g~j cwikvai mgq evsK KZK cbi kZvsk nvi fvU Drm KZb KiZ ne| AvjvP KqKwU welq
chvjvPbvi `vwe ivL| Zv njv, ewYZ KvhgwU mev Avg`vwbi AvIZvq coe wKbv, ewYZ Kvhg fvUhvM wKbv Ges fvUhvM
nj ewYZ fvU Av`vqi cwZ wK?
cY Avg`vwbi welq mnRfve evaMg nq| KviY, cY Avg`vwb GKwU `kgvb welq| wK mev Avg`vwb `kgvb welq bq weavq Zv
mnR evaMg nq bv| mev Avg`vwbi GKwU D`vniY njv, we`k _K civgkK Gm Kvb GKwU cwZvb civgk mev c`vb Ki|
AZtci evsKi gvag mPivPi e`wkK gy`vq Zvi g~j cwikva Kiv nq| Avi GKwU D`vniY njv, we`ki Kvb IqemvBU
evsjv`ki Kvb ew KZK Kvb wevcb cPvi Kiv nq Ges evsKi gvag g~j cwikva Kiv nq| Avgvì AvjvP KvhgwU G
`ywU D`vniYi Zzjbvq GKUz wfb aibi| AvjvP mevwU we`k c`vb Kiv nqQ| ZvB, KvhgwU mev Avg`vwbi AvIZvq
coe wKbv Zv wbq mskq mw nZ cvi| cKZc wewfb AvwKi weklY AvjvP KvhgwU mev Avg`vwbi AvIZvq coe|
c_gZ, fvU njv GKwU civ Ki (indirect tax)| civ Kii cfve (impact of tax) Ges Kifvi (tax incidence) `yB vb
co| A_vr civ Ki whwb cwikva Kib Zvi Ici Kii cfve co wK Kifvi wZwb cieZx i vbvi Ki `b| AvjvP
hw` mev c`vbKvix fvU cwikva KiI _vKb, wZwb fvUi fvi mev MnYKvixi Ici vbvi Ki èb| wZxqZ, fvU njv
GKwU fvM Ki (consumption tax)| mekl fvv fvU cwikva Kib| cY ev mevi Drm nZ mekl fvv ch cY ev
mevwU cuQvZ gvSLvbi ijvZ h fvU c`vb Kiv nq Zv gv^q cieZx i vbvi Kiv nq| ZvB, Avmj fvU cwikva
Kib mekl fvv| AvjvP mekl fvv A_vr whwb mev MnYKvix wZwb evsjv`k Aevb KiQb| ZvB, KvhgwU mev
Avg`vwb| ZZxqZ, fvUi `ywU g~jbxwZ iqQ, h_v: (1) Drm bxwZ (origin principle); Ges (2) Me bxwZ (destination
principle)| Drm bxwZ Abymvi, h`k cY ev mevi Drm m`k fvU Avivc Kiv nq| Avi Me bxwZ Abymvi cY ev mevi
Me h `k A_vr h`k cY ev mev fvM Kiv ne mB `k fvU Avivc Kiv nq| eZgvb h me `k fvU cPwjZ nqQ
Zvi cvq me `kB Me bxwZ Abymvi fvU Avivc Kiv nq| Avgvì `kI Me bxwZ Abymvi fvU AvivwcZ nq| ZvB, ewYZ
KvhgwU mev Avg`vwb| GB mevi h`k mevwU c`vb Kiv nqQ m`ki Rb KvhgwU ne mev idZvwb| m`k mev
idZvwbi Ici fvU chvR ne bv| cKZ A_ mevwU MnY KiQ evsjv`ki GKwU cwZvb| IB cwZvbi Rb mev Avg`vwb Kiv
nqQ| mvweK weePbvq KvhgwU mev Avg`vwb|
GLb Avgiv `Lev h, GB mevi Ici fvU chvR AvQ wKbv| g~j mshvRb Ki AvBb, 1991 aviv 3 Gi Dc-aviv (1) Abymvi,
GKB AvBbi wZxq Zdwmj ewYZ mevmg~n eZxZ evsjv`k Avg`vwbKZ ev evsjv`k c` me mevi Ici fvU avh I c`q
ne| AvBbi wZxq Zdwmj AvjvP KvhgwU mivmwi fvU AevnwZ `qv bB| wZxq Zdwmj-Gi AbyQ` 2(R) Abymvi,
KbmvjUvw dvg, mycvifvBRwi dvg Ges Rwic msv mev eZxZ miKvii A_vqb cwiPvwjZ MelYv Kvhg fvU AevnwZcv|
Avcbvì ewYZ Kvhg miKvii A_vqb cwiPvwjZ wK KvhgwU Rwic msv mevi AvIZvq coQ| Avgvì `ki fvU eevq
Rwic msv mevi h msv wbaviY Kiv AvQ Zba iqQ hKvb aibi fZ I ivmvqwbK cixv mv`b| ZvB Avcbvì
AvjvP Kvhg Avgvì `ki fvU eevq Rwic msv mevi AvIZvq Afy ne hv GKwU fvUhvM mev| GKB Zdwmji
AbyQ` 7(M) Abymvi, Rb^v_ c` mKj cKvi `vZe I evwbK mev fvUgy| GB welqwU mev c`vbKvixi chvR ne,
mev MnYKvixi bq| Avcbvì ewYZ mevi mev c`vbKvix Rb^v_ mev c`vb Kiwb, eis A_i wewbgq mev c`vb
KiQ| ZvB, GB weavb AbymviI KvhgwU fvUgy bq|
mvweK weePbvq Avcbvì ewYZ KvhgwU mev Avg`vwb| mevwU Rwic msv mev| mevi KvW Gm020.00| GB mevi Ici
fvUi nvi 15 kZvsk hv Drm KZbhvM| g~j mshvRb Ki wewagvjv, 1991 Gi wewa 18K Gi Dc-wewa (3) Abymvi, mev
Avg`vwbi g~j cwikvai mgq evsK ev Avw_K cwZvb KZK chvR fvU Drm KZb KiZ ne| GKB weavb Avcbvì
ewYZ chvR ne|
ck-57: UwjKwgDwbKk Kvvbx we`k _K GcvU Gb gwkbvixR Bbj KiQ, Zvì cgU w`Q| Bnv Kvb aibi
mev| fvU chvR ne wK?
Di: GB mevwUK `ywU mevi AvIZvq Afy Kiv hvq| GKwU njv KbmvjUvx mev (KvW bs- Gm032.00), AciwU njv
Bwwbqvwis mev (KvW bs- Gm051.00)| G `ywU mevi eZgvb fvUi nvi 15 kZvsk Ges `ywU mevi B Drm fvU
KZbi weavb iqQ| ZvQvov, G mevwU Avg`vwb Kiv nqQ| Avg`vwbKZ me fvUhvM mevi fvU Drm KZbhvM|
mev Avg`vwbi evsKi gvag g~j cwikva KiZ ne| g~j cwikvai mgq evsK chvR fvU Drm KZb Kie|
ck-58: cvvi `yevB qv`k ciY KiQ| Zv myBWb| mieivn wè cvvi evsjv`k| cvvi `yevBK weq Kwgkb w`Z
ne| Kwgkbi Ici mvaviYfve fvU AvivwcZ AvQ| G BwcRW-G AewZ Kvvwb ivwb KiQ weavq fvU KZb KiZ
ne wK-bv Zv AbyMn Ki Rvbveb| [Rvn`yi ingvb, GvwmmUvU gvbRvi, KcviU Gvdqvm, cvvi evsjv`k wjt, XvKv
BwcRW|]
Di: BwcRW GjvKvi ga AewZ cwZvbmg~ni e jvBm `qv AvQ| e jvBm DjL _vK h, Zviv Kx Kx DcKiY -
Kivw`gyfve Avg`vwb ev q KiZ cvieb| e jvBm DwjwLZ D DcKiYmg~n Zviv -Kivw`gyfve Avg`vwb Ki, Zv
eenvi Ki cY Drcv`b Ki ivwb Kie| hnZz Gme DcKiY -Kivw`gy, mnZz ivwb Kivi ci Avi iqvZ ev cZcY bqvi
Kvb ck _vK bv| wK hme DcKiY ivwbKviKi e jvBm DjL bB mme DcKiY Avg`vwb ev qi ^vfvweKfve
-Kivw` BZvw` cwikva KiZ ne| Drcvw`Z cY ivwbi ci DcKiYi Ici BZvc~e cwikvwaZ -Kivw` iqvZ ev cZcY
bqv hve| G BwcRW GjvKvq AewZ ivwbKviK cvvi, `yevB-K Kwgkb c`vb KiQ| A_vr ivwbKviK cvvi, `yevB-Gi
mev MnY KiQ| IB mev Zvi ivwbi DcKiY| IB mev Zvi e jvBm Afy AvQ wK-bv Zv `LZ ne| Afy _vKj fvU
chvR ne bv Ges evsK fvU Drm KZb Kie bv| mvaviYZ Ggb mev e jvBm Afy _vK bv| e jvBm Afy bv
_vKj fvU chvR ne| evsK Drm fvU KZb Kie| Ze, IB cY ivwbi ci evsK KZK Drm KwZZ fvU ivwbKviK iqvZ
ev cZcY wbZ cvieb|
ck-59: BwcRW-G AewZ GKwU we`kx Kvvbx mev Avg`vwb Ki| mvaviY mev Avg`vwb Kiv nj evsK Drm fvU KZb
Kie| G BwcRW-G AewZ Kvvbx KZK mev Avg`vwbi fvU Drm KZb KiZ ne wK-bv m welq AbyMn Ki
gZvgZ w`b| [Rvn`yi ingvb, GvwmmUvU gvbRvi, KcviU Gvdqvm, cvvi evsjv`k wjt, XvKv BwcRW|]
Di: eZgvb A_ eQii evRUi mgq GmAviI bs-110-AvBb/2014/705-g~mK, ZvwiL: 05 Ryb, 2014 viv RvZxq ivR^ evWi
BZvc~ei GmAviI bs-154-AvBb/2005/445-g~mK, ZvwiL: 09 Ryb, 2005 mskvab Kiv nqQ| mskvab gZ kZfvM ivwbKviK
cwZvb, kZfvM cQb ivwbKviK cwZvb Ges BwcRW-G AewZ cwZvb Kvb mev Avg`vwb Kij IB mevi Ici chvR fvU
AevnwZcv ne| ZvB, Avcbvi ewYZ fvU chvR ne bv weavq Drm fvU KZbi AvekKZv bB|
ck-60: GKwU evsK wbDBqKi GKwU evsKi mv_ bv GvKvDU gBbUBb Kivi Rb wbDBqK GRU wbqvM KiQ| D
GRUK wej cwikvai mgq fvU cwikva KiZ ne wK-bv AbyMn Ki Rvbveb|
Di: AvjvP we`k mev MnY Kiv nqQ| mev MnY KiQ evsjv`k AewZ GKwU evsK| hwÌ GB mevwU `ki
Afvi cek Kiwb wK mevwU fvM KiQ evsjv`ki Afvi AewZ GKwU evsK| GB mevi wecixZ g~j cwikva Kiv
nqQ| ZvB, GB KgKvwU mev Avg`vwb wnme weewPZ ne| mev Avg`vwbi mevi g~j cwikvai mgq fvU Drm KZb
KiZ ne| mevi g~j cwikvwaZ ne evsKi gvag| evsK chvR fvUi A_ Drm KZb Ki h_vwbqg miKvix KvlvMvi Rgv
c`vb Kie| GLvb mevwU Abvb wewea mev wnme 15 kZvsk nvi fvU Drm KZb KiZ ne|
ck-61: evsK we`ki weRbm WvBiixZ evsKi Z_vw` Qvcvq Ges m eve` wd c`vb Ki| GB wdi Ici fvU chvR ne
wK-bv AbyMn Ki Rvbveb|
Di: welqwU mev Avg`vwb| fvU chvR ne Ges wd cwikvai mgq Abvb wewea mev wnme 15 kZvsk fvU Drm KZb
KiZ ne| c~ei cki Reve AvjvPbv Kiv nqQ|
ck-62: nvUj icmx evsjv BUviKwUbUvj Mci jvMv eenvi Kivi Rb Pzw KiQ| Pzwi AvIZvq nvUj icmx evsjv cwZ
gvm 30 nvRvi gvt Wjvi BUviKwUbUvj McK ciY Ki| Wjvi ciY Kivi mgq evsK AvqKi Drm KZb Ki| fvU Drm
KZb KiZ ne wK? [gvt dRj ivex, GKvDUm Awdmvi, nvUj icmx evsjv, XvKv|]
Di: BUviKwUbUvj Mci mybvg eenvi Kivi A_ njv BUviKwUbUvj Mci mev MnY Kiv| KvhgwU mev Avg`vwbi
AvIZvfz| g~j mshvRb Ki AvBb, 1991 Gi aviv-3 Gi Dc-aviv (3) Gi `dv (N) Abymvi evsjv`ki fMvwjK mxgviLvi
evwni nZ mev mieivni mev MnYKvix fvU c`vb Kieb| GKB AvBbi aviv-6 Gi Dc-aviv (3) Gi `dv (N) Abymvi,
evsjv`ki evwni nZ mev mieivn MnY Kiv nj hLb AvswkK ev c~Y g~j cwikva Kiv nq, ZLb fvU c`q ne| g~j mshvRb
Ki wewagvjv, 1991 Gi wewa-18K Gi Dc-wewa (3) Abymvi, mev Avg`vwbi mevi g~j cwikvai mgq c`q fvU evsK ev
Ab Kvb Avw_K cwZvb Drm KZb Kie| G mevwUi KvW ne Gm099.20 (Abvb wewea mev), chvR fvUi nvi ne
15 kZvsk, hv Drm KZbhvM| g~j mshvRb Ki wewagvjv, 1991 Gi wewa-18O Gi eYbvq h Kwgkb DjL AvQ, AvjvP Kwgkb
D Kwgkbi AvIZvq co bv| wewa-18O Abymvi miKvwi, Avav-miKvwi, ^vqZkvwmZ I vbxq KZc KZK Kvb jvBm,
iwRkb, cviwgU BZvw` c`vb Kiv nj Dic jvBm, iwRkb ev cviwgU DjwLZ kZi AvIZvq iqvjwU, Kwgkb, PvR, wd
MnY Kiv nj Zv fvUhvM| G welqjv Avg`vwb msv bq, vbxq Kvhg msv| hvnvK, GI 15 kZvsk nvi fvU Drm
KZbi weavb iqQ| AvjvP BUviKwUbUvj McK g~j cwikva Kivi mgq evsK 15 kZvsk nvi fvU Drm KZb Kie|
ck-63: Avgvì `ki fvU eevq mevmg~ni KvW, wkivbvg Ges msv wbaviY Kiv AvQ| m Abyhvqx Avgiv mevmg~ni
kYxwebvm Ki _vwK| `ki Afi mieivnKZ Kvb Kvb mevi Ici msKwPZ wfwg~j fvUi nvi chvR nq| A_vr cKZ
A_ IB me mevi Ici fvUi nvi 15 kZvsk bq, eis Aviv Kg| Avg`vwbKZ mevi msK~wPZ wfwg~j chvR ne wKbv m
welq AbyMn Ki gZvgZ w`b| [gvnv` gyZvmxg nvmb, wmwbqi GvwmmUvU gvbRvi, GKbvexb PvUvW GvKvDUvU, 12
KviIqvbevRvi, XvKv-1215|]
Di: nuv, hme mevi Ici msK~wPZ wfwg~j fvUi nvi chvR AvQ, mme mevi Ici vbxq Ges Avg`vwb Dfq chvqB
msK~wPZ wfwg~j fvUi nvi chvR ne| g~j mshvRb Ki AvBb, 1991 Gi aviv 5 Gi Dc-aviv (4) Abyhvqx mevi megvU
cvwi Ici fvU AvivwcZ nq| GLvb vbxq mev ev Avg`vwbKZ mev c_K Kiv nqwb| A_vr vbxq I Avg`vwbKZ Dfq mevi
B GB weavb chvR| IB Dc-avivi c_g kZ Abymvi, Kvb wbw` mevi RvZxq ivR^ evW g~j mshvRbi wbavwiZ
nvii wfwZ g~j mshvRb Ki avh KiZ cvie| Ze, m miKvix MRU cvcb (GmAviI) Rvix KiZ ne| g~jZt GB
weavb Abymvi, mevi msK~wPZ wfwg~j cqvM Kiv nqQ| GLvbI vbxq mev ev Avg`vwbKZ mevi Kvb cv_K Kiv
nqwb| ZvB, Dfq mevi B msK~wPZ wfwg~j chvR ne| GB kZ Abymvi, RvZxq ivR^ evWi GmAviI bs 182-
AvBb/2012/640-g~mK, ZvwiL: 07 Ryb, 2012 Gi gvag megvU 21wU mevi Ici msK~wPZ wfwg~j fvU Avivc Kiv AvQ|
eZgvb msK~wPZ wfwg~j fvUi 10wU nvi njv 1.5% 2.25%, 3%, 4%, 4.5%, 5%, 5.5%, 6%, 7.5%, Ges 9%| GB
Av`k vbxq I Avg`vwbKZ mevK c_K Kiv nqwb| A_vr msK~wPZ wfwg~ji GB nvijv vbxq Ges Avg`vwbKZ Dfq mevi
GKBfve chvR ne|
04. mev ivwbi Drm fvU KZb
ck-64: GKwU cwZvb we`k _K GKwU KwgKvj Avg`vwb Ki| D KwgKvj eenvii wekl wbqg-Kvbyb iqQ hv D we`kx
Kvvwbi UKwbKvj weklMY Rvbb| we`k _K D Kvvwbi UKwbKvj wekl AvbZ nj AbK LiP nq| ZvB, Avgvì
`ki GKRb wekl we`k AewZ D KvvwbZ wMq D KwgKvj eenvii wekl vb wkL GmQb| Avgvì `ki
D ew eZgvb GB mev c`vb Kib| ZvK we`ki cwZvb evsKi gvag UKwbKvj mvwfm wd eve` g~j cwikva Ki| evsK
10 kZvsk AMxg AvqKi Ges 15 kZvsk fvU KZb Ki| fvU KZb Kiv mwVK AvQ wK? [gvt nvwdRyi ingvb, wRGg (Uv, Byi
G fvU), bvgvb Mc, 114-115 gwZwSj evwYwRK GjvKv, XvKv-1000|]
Di: G 15 kZvsk nvi fvU Drm KZb Kiv mwVK AvQ| AvjvP mevwU Abvb wewea mev wnme weewPZ ne| GB
mevi Ici fvU AevnwZ bB| mevwU `k c`vb Kiv nQ| `wk wekl KZK mevwU c`vb Kiv nQ| mevi g~j we`k _K
c`vb Kiv nQ weavq fvU chvR ne wK bv Zv gb nZ cvi| Kvb mevi Ici fvU chvR ne wKbv Zv wePvi KiZ nj c_g
`LZ ne h IB mevwUi Ici fvU AevnwZ c`vb Kiv AvQ wKbv| Zvici `LZ ne h, mev c`vbwU ivwb wnme weewPZ nq
wKbv| AvjvP mevwUi Ici g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj Abyhvqx fvU AevnwZ `qv nqwb| ZvQvov, fvU
AevnwZ msv g~j cvcb bs 119-AvBb/2015/725-g~mK, Zvs 04 Ryb, 2015 Gi Uwej-4 Gi gvag AvjvP mevwUi Ici
fvU AevnwZ `qv nqwb| AvjvP mevwU ivwb Kiv nQ bv| mevwU `ki Afi c`vb Kiv nQ| ZvQvov, KvhgwU cQb ivwb
(deemed export) wnmeI weewPZ ne bv| ZvB, G 15 kZvsk nvi fvU chvR ne, hv Drm KZbhvM|
05. kw gKi gRwy ii Ici Drm fvU KZb

ck-65: Avwg GKwU BDwbqb cwil` KgiZ AvwQ| Avgvì cwZ eQi QvU QvU cK (hgb: gvwU viv ivv wbgvY/cybtwbgvY, BU
weQvbv BZvw` hvi eq mevP GK j UvKv gv) evevqb Ki _vwK| IB cKjv Project Implementation Committee
(PIC) MVb Ki BDwbqb cwilì Pqvigvb A_ev g^vii gvag evevqb Kiv nq| Avgvi ck njv, G aibi cK evevqb
fvU Drm KZb KiZ ne wKbv| hw` KZb KiZ nq, Zvnj KZ kZvsk nvi KZb KiZ ne? Avgiv mvaviYZt 5.5 kZvsk nvi
fvU Drm KZb Ki URvix Pvjvbi gvag miKvix KvlvMvi Rgv w`q _vwK| Ze, Avgvi RvbvgZ, BU weQvbv cKi
Drm fvU KZb chvR njI kgNb gRyix cwikvai Drm fvU KZb chvR ne bv| A_vr kwgKì gRyix cwikvai
gvag evevwqZ cKi (hgb: gvwU viv ivv cyb:wbgvY) Drm fvU KZb chvR ne bv| wK KwZcq AwWU KgKZv welqwU
gvbZ bvivR| Zviv me cKi Drm fvU KZb KiZ ne gg AvgvìK wb`kbv c`vb KiQb| G welq mwVK AvBbMZ
wb`kbv wK Zv Rvbvj fxlY DcKZ nev| [gv: Avey mvC`, mwPe, eì evRvi BDwbqb cwil`, mvbviMuv, bvivqbM|]
Di: Avgvì `ki fvU eevq Drm fvU KZb KiZ nq g~jZ: wKQz mevi Ici| Gic Drm fvU KZbhvM GKwU mevi
wkivbvg njv wbgvY msv mev| Avgvì `ki fvU eevq wbgvY msv mev msvwqZ Kiv AvQ| IB msv Abymvi, mnR
K_vq wbgvY msv A_ njv KUvi| Kvb KUvi hw` Kvb moK, gnvmoK, mZz, KvjfvU ev Kvb AeKvVvgv BZvw` wbgvY Ki
wej `vwLj Ki, Zvnj wej _K (5.5%) cuvP `kwgK cuvP kZvsk nvi fvU Drm KZb KiZ ne| BDwbqb cwilì A evRUi
KvRjv KUvii gvag Kivbv nq wKbv Zv Avcbvi ck bq| KUvii gvag wbgvY KvR Kivbv njv KUvii wej _K
(5.5%) cuvP `kwgK cuvP kZvsk fvU Drm KZb KiZ ne| m KUvi Zvi wbR `vwqZ BU, evwj, wmgU BZvw` q Kie,
kwgK wbqvM Kie| Gme qi BDwbqb cwilì Kvb `vwqZ bB| hw` KUvii gvag KvR bv Kwiq Project
Implementation Committee (PIC) MVb Ki BDwbqb cwilì Pqvigvb A_ev g^vii gvag cK evevqb Kiv nq, A_vr
PIC BU, evwj, wmgU BZvw` q Ki, kwgK wbqvM Ki, Zvnj Gme qi wej cwikvai mgq Drm fvU KZb KiZ ne wKbv
Zv weePbv KiZ ne|
wej cwikvai mgq Drm fvU KZb KiZ ne wKbv Zv wbaviYi Rb BU Kv_v _K Kbv nqQ ZvI weePbvq AvbZ ne| BUi
fvUv _K BU wewi mgq g~mK-11K Pvjvbc Bmy Kivi wbqg iqQ| aiv hvK, PIC BUfvUv _K BU q KiQ| hw` g~mK-
11K Pvjvbcmn BU Kbv nq, Zvnj Drm fvU KZb KiZ ne bv| g~mK-11K Pvjvbc bv _vKj cbi kZvsk nvi fvU Drm
KZb KiZ ne| fvUv _K BU bv wKb hw` Kvb mvcvqvii wbKU _K BU Kbv nq, Zvnj hvMvb`vi mev wnme (5%) Pvi
kZvsk nvi fvU Drm KZb KiZ ne| KviY, G chvq BU mieivni Ici eemvqx chvqi fvU chvR iqQ| Ze, Mvg-Mi
Gme BU mvcvqvi mvaviYZ: fvU msv wewa-weavb cwicvjb Ki bv| ZvB, Pvi kZvsk nvi fvU Drm KZb KiZ ne| Ze, hw`
Gme cwZvb fvU Pvjvb Bmy Ki Ges eemvqx chvqi fvU cwikva Ki Zvnj Drm fvU KZb KiZ ne bv| dvix _K
wmgU Kbv nqQ bvwK eo `vKvb _K Kbv nqQ bvwK QvU `vKvb _K Kbv nqQ Zv weePbvq AvbZ ne| dvix _K
wmgU Kbv nj g~mK-11 Pvjvbc Bmy Kivi wbqg iqQ| hw` g~mK-11 Pvjvbcmn wmgU Kbv nq, Zvnj Drm fvU KZb
KiZ ne bv| g~mK-11 Pvjvbc bv _vKj cbi kZvsk nvi fvU Drm KZb KiZ ne| hw` Ggb eo `vKvb _K wmgU Kbv
nq h `vKvb fvU Pvjvb Bmy Ki Ges eemvqx chvqi fvU c`vb Ki Zvnj wej cwikvai mgq Drm fvU KZb KiZ ne bv|
hw` Ggb Kvb QvU `vKvb _K wmgU Kbv nq, h `vKvb cvKR fvUi AvIZvq iqQ, Zvnj wej cwikvai mgq hvMvb`vi
mev wnme 5.0 (cuvP) kZvsk nvi fvU Drm KZb KiZ ne| cmZ DjL h, QvU QvU `vKvb Ajf` eQi wbw` cwigvY
(14,000/-, 10,000/-, 7,200/- Ges 3,600/- UvKv gv) fvU cwikva Ki _vK hv cvKR fvU wnme cwiwPZ| cvKwZK evwj
(GBPGm KvW bs-2505.10.00) g~j mshvRb Ki AvBbi c_g Zdwmji AvIZvq fvU AevnwZcv| ZvB, evwji wej cwikvai
Drm fvU KZb KiZ ne bv| hw` PIC mivmwi kwgK wbqvM Ki, Zvnj kwgKi gRywi cwikvai wej _K fvU Drm
KZb KiZ ne bv| g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmji AbyQ` bs-6 G ewMZ mevi AvIZvq cv^vi, KvVwgw,
ivRwgw, BjwKvj wgwK fvU _K AevnwZ `qv njI mivmwi w`bgRyiK fvU nZ AevnwZ `qv nqwb, hwÌ Zv AvBbi
wwiU bq gg Abygq| ZvB, ivv wbgvYi KvR Kiv w`b gRyiK ivRwgw wnme weePbv Ki fvU AevnwZcv ai bqv hvq|
ZvQvov, kwgKi gRyix fvUhvM cwZvb g~j mshvRb wnme weewPZ nq| kwgKi gRyix c`vb Kivi mgq fvU cwikva Kiv nq
bv| Drcvw`Z cY ev c` mevi Ici hLb fvU c`vb Kiv nq ZLb cKvivi g~j mshvRb A_vr IB gRyixi Ici fvU cwikva
Kiv nq| m Abyhvqx kwgKi gRyix _K Drm fvU KZbhvM bq| Ze, mivmwi kwgK wbqvM bv Ki hw` Kvb ew, cwZvb ev
msvi gvag kwgK mieivn bqv nq, Zvnj wej cwikvai mgq gvbe m` mieivn ev eevcbv cwZvb mev wnme cbi
g~j mshvRb Ki AvBbi wZxq Zdwmj-Gi AbyQ` bs-2 Gi `dv (O) Abymvi, eemvwqK Dk cwiPvwjZ bq Ggb
cyYevmbg~jK Kvhg fvU nZ AevnwZcv| GKB AbyQì `dv (P) Abymvi, eemvwqK Dk cwiPvwjZ bq Ggb
mvgvwRK Dbqbg~jK Kvhg fvU nZ AevnwZcv| BDwbqb cwilì AvIZvq hme KvR Kiv nq hgb: KvRi wewbgq
Lv` (KvweLv) Kgm~Px ev KvRi wewbgq UvKv (KvweUv) Kgm~Px cKZcve cyYevmbg~jK Kvhg ev mvgvwRK Dbqbg~jK
Kvhg| Gme IB KvR mv`b Kiv g~j Dk bq, g~j Dk njv `wi` RbMvxK Lv` ev UvKv c`vb Kiv|
ZvB, KUvi bq, eis `wi` RbMvx viv KvweLv ev KvweUv Gic Kgm~Pxi AvIZvq ivv wbgvb, cybwbgvY Kiv nj
Zvì A_ cwikvai mgq mvgvwRK Dbqbg~jK KvR ev cybevmbg~jK KvR wnme fvU AevnwZcv ne| ZvB, Zvì A_
c`vb Kivi mgq Drm fvU KZb KiZ ne bv|
A_ AvBb, 2014 Gi `dv 64 Abymvi g~j mshvRb Ki AvBb, 1991 Gi wZxq Zdwmj mshvRbi gvag BDwbqb
cwil` KZK cwiPvwjZ KvRi wewbgq Lv` (KvweLv) Kgm~Px Ges KvRi wewbgq UvKv (KvweUv) Kgm~Px-K fvU _K
AevnwZ `qv nqQ| ZvB, KvweLv Ges KvweUv Kgm~Pxi AvIZvq cK evevqb Avi fvU cwikva/KZb KiZ ne bv|
06. GKvwaK Dcv`vbwewk mieivni Drm fvU KZb

ck-66: GKwU dvgvwmDwUKvj Kvvbx wjdU mieivn wbq vcb KwiqQ| mieivn I vcbKvix cwZvb g~mK-11 Pvjvbc
c`vb Kiwb| GLvb fvU Drm KZbi weavb wK? [gvt wRjyi ingvb, MvRxcyi, XvKv|]
Di: wjd&U mieivn bqv, GB KvRUzKz hvMvb`vi mevi AvIZvq coe| GLvb Drm fvU KZb KiZ ne 5%| Avi wjd&U vcb
Kivi KvRUzKz wbgvY msv mevi AvIZvq coe| GLvb Drm fvU KZb KiZ ne 5.5%| Avevi hw` wjd&UwU KqK eQii Rb
gBbUbv Kivi Pzw Kiv nq, Zvnj GB mevwU Abvb wewea mevi AvIZvq coe| GLvb fvUi nvi 15%| AbK mgq
PzwZ Gic Avjv`vfve g~j DjL _vK bv| PzwZ Avjv`vfve g~j DjL Kiv evbxq|
ck-67: Avgvì Awdmi RbviUi mvwfwms Kivbv nqQ| mvwfwms Kivi mgq LyPiv hvsk eenvi Kiv nqQ| mvwfwms Ges
LyPiv hvsk eve` wej `vwLj Kiv nqQ| G Drm fvU KZbi weavb wK AbyMn Ki Rvbveb| [ivKkvbv Avvi, wmwbqi
Awdmvi, dv wmwKDwiwU Bmjvgx evsK wjwgUW, gvnv`cyi kvLv, XvKv|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| Drm fvU KZb KiZ nq g~jZt mevi Ici| eZgvb 36wU
mevi Ici Drm fvU KZb Kiv evaZvg~jK| Drm fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014,
ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2 Gi DcvbyQ` bs-(1) G IB mevmg~n ewYZ AvQ| GKB Av`ki AbyQ` bs-07 Gi `dv
(P)-Z DjL AvQ h, Kvb GKwU mieivni GKvwaK Dcv`vb _vKj Uvi, KvUkb ev wej mieivni Dcv`vbmg~n I cwZwU
Dcv`vbi wecixZ g~j Avjv`vfve DjL KiZ ne Ges cwZwU Dcv`vbi Ici Drm fvU KZb msv weavbvejx Avjv`vfve
cqvM KiZ ne| AvjvP mieivnwU Ggb GKwU mieivn hLvb `ywU Dcv`vb iqQ| GKwU njv RbviUii LyPiv hvsk mieivn;
Avi GKwU njv RbviUi mvwfwms Kiv| GLvb Aviv GKwU welq weePbvq AvbZ ne, Zv njv RbviUiwU Kvb cKwZi| A_vr
Kvb eo aibi RbviUi nZ cvi, hv wbw` vb vcb Kiv nq Ges IB wbw` vb _K Kvb feb, KviLvbv BZvw`Z we`yr
mieivn `qv nq| Avevi, Kvb QvU RbviUi nZ cvi, hv wbw` vb _vK bv, hv mnRB vbvi Kiv hvq| Avgvì `ki fvU
eevq GKwU mevi KvW njv Gm004.00, mevi wkivbvg njv wbgvY msv| GB mevi msvq DjL AvQ h, Kvb
AeKvVvgvi mv_ mshy nq ev Dnvi Ask wnme eeZ nq Gic hKvb aibi vqx ev Avqx msvcb, hgb: kxZvZc wbqY
eev, dj&m wmwjs, wjdU BZvwÌ wbgvY msv mevi AvIZvfz ne| ZvB, RbviUiwU hw` Kvb feb ev vcbvi mv_ mshy nq,
Zvnj IB RbviUi mvwfwms Kivj LyPiv hvsk Ges mvwfwms eve` h g~j cwikva Kiv ne m g~ji Ici 5.5 kZvsk nvi fvU
Drm KZb KiZ ne| KviY, GB mevwU wbgvY msv mev wnme weewPZ ne| Avevi, hw` RbviUiwU QvU AvKvii nq Ges
vbvi Kiv hvq, A_vr Kvb AeKvVvgvi mv_ mshy bv _vK ev Zvi Ask wnme eeZ nq bv, Zvnj mvaviY Av`k bs
03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-07 Gi `dv (P) Abymvi, LyPiv hvsk mieivn Ges mev c`vb Avjv`v
Avjv`vfve wePbvq AvbZ ne| LyPiv hvsk mieivni wecixZ hw` fvU Pvjvb Bmy Kiv nq, Zvnj GKB Av`ki AbyQ` bs-02
Gi DcvbyQ` bs-(2) Gi `dv (L) Abymvi, Drm fvU KZb KiZ ne bv| Ab_vq, hvMvb`vi wnme 5 kZvsk nvi fvU Drm
KZb KiZ ne| mvaviYZt Gic fvU Pvjvb Bmy Kiv nq bv| ZvB, 5 kZvsk fvU KZb KiZ ne| Avi mvwfwms weji Ici
mevi KvW bs-Gm031.00 Abymvi, 15 kZvsk nvi fvU Drm KZb KiZ ne|
07. hvMvb`vi mevi Drm fvU KZb

ck-68: RvZxq mPvi KZci ì AbK AZvaywbK hcvwZ iqQ| Gme hcvwZ givgZ I iYveY Kivi Rb RvZxq
mPvi KZc Uvi Avnvb Ki| Uvicv cwZvb evwlK wbw` g~j hcvwZ givgZ I iYveY Kivi `vwqZ bq|
givgZi mgq cqvRb hvsk mshvRb Ki| Uvi`vZv KZK c` GB mevi wkivbvg wK Ges Uvi`vZv cwZvbK g~j
cwikva Kivi mgq KZ kZvsk nvi Drm fvU KZb KiZ ne m welq AbyMn Ki gZvgZ w`b| [gvt byij Bmjvg, ivR^
KgKZv, Kvdij mvKj, wgicyi wefvM, XvKv (cwg) KwgkbviU, XvKv|]
Di: Avgvì `ki fvU eevq mevmg~n msvwqZ Kiv AvQ| ZvB, Kvb GKwU Kvhg Kvb& mevi msvi AvIZvfz ne c_g
Zv wbaviY KiZ nq| Zvici IB mevi Ici fvUi nvi KZ Zv wbaviY KiZ nq| AvjvP KvhgwU 3wU mevi msvi AvIZvfz
nZ cvi gg AvcvZ`wZ gb nq| h_v:- (1) cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev
msv, mevi KvW-Gm031.00, fvUi nvi 15 kZvsk; (2) hvMvb`vi, mevi KvW Gm037.00, fvUi nvi 5 kZvsk; Ges (3)
Abvb wewea mev, mevi KvW Gm099.20, fvUi nvi 15 kZvsk| hvMvb`vii Ici fvUi nvi 5 kZvsk| ZvB, GLvb g~jZt
weePbvi welq njv AvjvP mevwU hvMvb`vi mevi AvIZvfz ne wKbv| AvjvP mevwU hvMvb`vi mevi AvIZvfz ne bv| h
mevi mywbw` KvW I wkivbvg iqQ m mev hvMvb`vi mevi AvIZvfz ne bv| GB mevwUi mywbw` wkivbvg I KvW njv
cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev msv, mevi KvW-Gm031.00| KviY, GLvb
mev`vZv wbR^ cvU, gwkbvix ev hcvwZ viv Abi gvwjKvbvaxb KihvM cY givgZ ev mvwfwms Ki w`Q| G chvq AbK
weZK Ki _vKb h, Uvii gvag hnZz mev mieivn `qv nQ, mnZz mieivnKZ mev hvMvb`vi wnme weewPZ ne| G
aibi ee gvUI MnYhvM bq, hv myKkj miKvix ivR^ duvwK `qvi bvgvi| gvV chvq Gfve AbK Uvii wecixZ
hKvb mevi mieivn hvMvb`vi mev wnme weePbv Kiv nQ| Zvnj Uvii gvag KD hw` civgkK mev c`vb Ki _vK,
Zvnj GB mev wK hvMvb`vi mev wnme weewPZ ne? Di njv bv| KviY, civgkK mevi mywbw` wkivbvg, KvW I msv
iqQ| hvMvb`vi mevi msvq KihvM cY ev mev ev DfqB mieivn DjL _vKjI Kvh my weePbvq hvMvb`vii
msvq g~jZt KwZcq mywbw` cKvii cYi mieivn Afy nq, mevi mieivn Afy nq bv| Gi ewea KviY iqQ| ZvB, Kvb
Kvhg hw` mywbw`fve Kvb mevi msvi AvIZvfz nq, Zvnj KvhgwUK hvMvb`vi mev MY Kivi Kvb AeKvk bB| Drm
fvU KZb msv RvZxq ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` 2(2)(M)-Z Zv DjL
AvQ| GKB Av`ki AbyQ` 7 Gi DcvbyQ` (P)-Z DjL AvQ h, GKwU mieivni GKvwaK Dcv`vb _vKj Uvi, KvUkb ev
wej mieivni Dcv`vbmg~n Ges cwZwU Dcv`vbi wecixZ g~j Avjv`v Avjv`vfve DjL KiZ ne Ges cwZwU Dcv`vbi Dci
Drm fvU KZb msv weavbvejx cqvM KiZ ne| AvjvP mieivnwUi ga `ywU Dcv`vb iqQ| GKwU njv mevi
mieivn| mevwU njv cYi wewbgq KihvM cY givgZ ev mvwfwms Gi KvR wbqvwRZ ew, cwZvb ev msv KZK c` mev|
G 15 kZvsk nvi fvU Drm KZb KiZ ne| Aci Dcv`vbwU njv hvsk mieivn| hvsk mieivn eemvqx chvqi fvU ev
hvMvb`vi mevi AvIZvq Afy nZ cvi| eemvqx chvq fvUi KqKwU cwZ iqQ| Zba GKwU cwZ njv 5 kZvsk nvi
fvU c`vb cwZ| Avevi, hvMvb`vii Ici fvUi nviI 5 kZvsk| ZvB, hvsk mieivni Ici 5 kZvsk nvi fvU Drm KZb
Kiv hvq| wej AekB mevi g~j Ges hvsk mieivni g~j Avjv`v DjL KiZ ne|
ck-69: hvMvb`vi mevi ga QvU QvU q Afy ne wK?

Di: nuv, Afy ne| hvMvb`vi mevi msvq ejv AvQ h, Uvi, Kvhv`k ev Abweafve q| GB Abweafve ki A_
njv bM` q, QvU QvU q BZvw`| bM` ev QvU QvU qi qg~ji mv_ 5 kZvsk hvM Ki wbR^ Znwej _K wej
Abygv`b KiZ ne| AZtci IB 5 kZvsk A_ hvMvb`vi mevi Ici fvU wnme miKvix KvlvMvi Rgv w`Z ne|
ck-70: g~j mshvRb Ki AvBb, 1991 Gi c_g Zdwmj Abyhvqx Avgvì Drcvw`Z cY fvU AevnwZcv| Avgvì qKZ
DcKiYI fvU AevnwZcv| fzv Avgvì GKwU AbZg DcKiY| Avgiv mivmwi KlKì wbKU _K fzv q Kwi| Di ei
GKwU fvU wefvMxq Awdmi wefvMxq KgKZv AvgvìK GB gg wb`k w`qQb h, KlKì wbKU _K mivmwi fzv q Kivi
mgq Drm fvU KZb KiZ ne| AbyMn Ki welqwUi mwVK AvBbMZ evLv Rvbvj KZv_ nev| [bvwmi Dwb, GvwmmUvU
gvbRvi-fvU Gv GvKvDUm, KvRx dvgm wjwgUW, mvfvi, XvKv|]
Di: eZgvb Gic Drm fvU KZb KiZ ne bv| Avgvì `ki fvU eevq hvMvb`vi GKwU mev| GB mevi eZgvb
msv njv, hvMvb`vi A_ KvUkb ev ìc ev Abweafve wewfb miKvix, Avav-miKvix, ^vqZkvwmZ cwZvb, emiKvix msv
(GbwRI), evsK, exgv ev Ab Kvb Avw_K cwZvb, wjwgUW Kvvbx, 1(GK) KvwU UvKv AwaK evwlK UvbIfvihy cwZvb ev wkv
cwZvb Gi wbKU cYi wewbgq KihvM cY ev mev ev DfqB mieivn Kib Ggb Kvb ew, cwZvb ev msv| GB msvwU 06
Ryb, 2013 ZvwiL _K KvhKi nqQ| BZvc~ei msvq DjL wQj, cYi wewbgq hKvb cY ev mev ev DfqB mieivn Kib
Ggb Kvb ew, cwZvb ev msv| ZLb G aibi RwUjZv wQj| Gme KviYB msvwUZ cwieZb Avbv nqQ| cwieZb Gb
aygv KihvM cY I mevi mieivn hvMvb`vi mevi AvIZvfz Kiv nqQ| Kvb cY ev mev KihvM wK-bv Zv aygv AvBbi
c_g I wZxq Zdwmj viv wbavwiZ ne| A_vr GmAviI viv Kvb cY ev mevi Ici fvU AevnwZ `qv nj IB cY ev mev
KihvM wnme weewPZ ne Ges IB cY ev mevi mieivn hvMvb`vi wnme weewPZ ne| KviY, AvBbi c_g Zdwmj viv hme
cYi Ici fvU AevnwZ `qv nq, mme cYi Ici Kvb chvqB fvU AvivwcZ _vK bv| Acic, GmAviI viv Kvb Kvb
i fvU AevnwZ `qv nq, me i fvU AevnwZ `qv nq bv| GRb GmAviI viv hme cYi Ici fvU AevnwZ `qv nqQ,
mme cYK KihvM wnme weePbv Kiv nq| ZvB, hme cY g~j mshvRb Ki AvBbi c_g Zdwmj viv fvU AevnwZcv mme
cYi Ici Kvb chvqB fvU chvR ne bv weavq, Gic Drm fvU KZb KiZ ne bv| Drm fvU KZb msv RvZxq
ivR^ evWi mvaviY Av`k bs 03/g~mK/2014, ZvwiL: 05 Ryb, 2014 Gi AbyQ` bs-2 Gi DcvbyQ` bs-(2) G wevwiZic G
welqwU evLv Kiv nqQ| IB evLv Abymvi, Kvb cY ev mevi KihvMZv AvBbi c_g Zdwmj Ges wZxq Zdwmj viv wbiwcZ
ne, GmAviI viv wbiwcZ ne bv| ZvB, GmAviI viv fvU AevnwZcv cY mieivn `qv nj IB mieivn KihvM weavq chvR
hvMvb`vi wnme Drm fvU KZb KiZ ne| DjL, fvU GKwU eiwewk Ki eev (multiple-stage taxation
system)| Avg`vwb chvq, Drcv`b chvq Ges evmvqx chvq A_vr LyPiv I cvBKvix chvq cYi Ici fvU AvivwcZ nq| Avcbvì
cY fzv hnZz c_g Zdwmji gvag fvU AevnwZcv ZvB, GB AvBUgi Ici Kvb chvqB fvU AvivwcZ bB| ZvB, GB
AvBUg qi GLb Avi hvMvb`vi mev wnme Drm fvU KZb KiZ ne bv|
*******

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Drm fvU KZb msv ckvi

W. gvt Avyi iDd

01. Drm fvU KZb

ck-33: megvU KZ UvKvi qi Drm fvU KZb KiZ nq bv?

02. wbgv Y msv mevi Drm fvU KZb

03. mev Avg`vwbi Drm fvU KZb

05. kw gKi gRwy ii Ici Drm fvU KZb

06. GKvwaK Dcv`vbwewk mieivni Drm fvU KZb

07. hvMvb`vi mevi Drm fvU KZb

ck-69: hvMvb`vi mevi ga QvU QvU q Afy ne wK?

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