Income-Tax Paripatra 2014

MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW

Ki bxwZ kvLv
cwic -2014 (AvqKi)
2014-2015 A_ eQii evRU Kvhgi gvag

AvqKii AvbxZ cwieZb mg~ni weeiY
m~Pxc
wgK
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welq
cwic-1t AvqKi Aav`k, 1984 Gi aviv 53H Ges
AvqKi wewagvjv, 17II Z AvbxZ mskvabi welq
wKiY msv
cwic-2t evox fvov Rgv msvZ
cwic-3t 2014-2015 A_ eQii evRU Kvhgi
AvIZvq AvqKi AvBb, wewa I cvcbi cwieZb mwKZ
xKiY
2014-2015 Ki eQii Rb chvR AvqKi nvi
(K) ew kYxi Ki nvi
(L) ew Ki`vZvì Dci chvR mviPvRi nvi
cybtwebvm
(M) Awbevmx ewi Kinvi
(N) wekl z` ev KzwUi wk _K DZ Avqi
Dci AvqKi iqvZ
(O) Kvvbxi Kinvi
AvqKi Aav`k, 1984 Gi aviv 16CCC mskvab
[dvgi ev Kvvbxi b~bZg Ki nvi nvm msv]
AvqKi Aav`k, 1984 Z evsjv`k WfjcgU evsK
msv KwZcq mskvab
miKvix URvix e wewbqvM webv ck gb bqv msv
aviv 19D wejvc
Kvvbx Ki`vZv KZK evswKs Pvbj eZxZ MnxZ FY
msv 19(26) avivi weavb mskvab
Mnmw LvZ Avqi we`gvb AvqKi Aav`k,
1984 Gi aviv 25 mskvab
ii
cv
1-4
t
t
5-12
13
t
t
t
13
13
14
t
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16
16
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eemv ev ckv Avqi cviKzBwRU eve`

Abygv`bhvM LiPi mevP mxgv ew [aviv 30(e)]
AvqKi Aav`k, 1984 Gi aviv 30 Gi KwZcq clause
G we`gvb eemv ev ckvi Avqi Abygv`bhvM
LiPi LvZi mskvab
(K) nW Awdm LiP
(L) iqvjwU, UKwbKvj mvwfm wd BZvw`
(M) BbmbwUf evbvm
eemv cwZvb KZK fvov c`vbi m PK ev evsK
Uvdvii gvag cwikvai evaevaKZv msv weavb
mshvRb
AvqKi Aav`k 1984 Gi 33 aviv mskvab
wnmve iY cwZ (Method of accounting) msv
aviv 35 mskvab
wki Ki AeKvk myweav msv section 46B mskvab
wmwU Kcvikb GjvKvi evBi vwcZ Drcv`bg~Lx wk
cwZvbK Ki AevnwZ c`vb
fZ AeKvVvgvi Ki AeKvk msv aviv 46C mskvab
URvix e, URvix wej, wWevi Ges Abvb wmwKDwiwUR
Gi Dci Drm Ki KZb msv aviv 51 mskvab
jvKvj Gjwmi gvag gvjvgvj qi Drm AvqKi
KZbi Rb GKwU bZzb aviv 52U mwbek
GvKPzqvwiqvj mvwfm (actuarial service) K
cdkbvj mvwfm Gi Afy Ki Drm Ki KZb
msv aviv 52A mskvab
cbkbvi mqc Ges IqR Avbvm WfjcgU ei
myì Dci Drm Ki KZb msv aviv 52D mskvab
iii
19
20
t
t
t
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20
20
20
20
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21
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24
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24
27
27
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BU fvUv _K Ki msMn msv aviv 52F mskvab

Uvfj GRU nZ Drm Ki Avivc msv aviv 52JJ
mwbek
KzBK iUvj Kvvbxi Drm Ki KZb msv aviv 52N
mskvab
evZjRvZ Lvevi cvwb ev wgbvij IqvUvi Gi Dci Drm
AwMg Ki Avivc [aviv 52S]
Rxeb exgvi gybvdvi Dci Drm Ki Avivc msv AvqKi
Aav`k, 1984 G bZzb aviv 52T mwbek
gvevBj dvb Kvvbx KZK cwikvwaZ iwfwbD kqvwis,
jvBm wdm, PvR BZvwì Dci Drm Ki KZb msv
aviv 52V mwbek
evwo fvov nZ Drm Ki KZb msv aviv 53A mskvab
export cash subsidy Gi Dci Drm Ki KZbi nvi
nvm [aviv 53DDD]
wWwweDkb LvZ AbywgZ Kwgkb nZ Drm Ki msv
53E(2) avivi mskvab
Rwg ev Mn mw nvii nvi g~ji Dci
Drm AwMg Ki msMni nvi cybtwbaviY (aviv 53H Gi
cwZvcb)
ivRDK, wmwWG, KwWG, AviwWG Ges GbGBPG KZK
`xNgqv`x jxR `wjj iwRkbi mgq `wjj gji Dci
Drm AwMg Ki msMni weavb msv AvqKi Aav`k,
1984 G bZzb aviv 53HH mwbek
AbjvBb wevcbi Dci Drm Ki KZb msv weavb
ceZb [aviv 53K]
XvKv I PMvg K GP Gi kqvi nvi _K AwRZ
iv
t
t
30
31
31
31
32
33
t
t
33
34
34
34
35
35
36
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gybvdvi Dci Drm Ki msMn [aviv 53N]

cwZ kqvii ARb g~j (cost of acquition) wbaviY
Ges gybvdvi Dci Kivivc
kqvi evRvii gybvdvi Dci Drm Ki Avivc msv
AvqKi Aav`k, 1984 G bZzb aviv 53O mshvRb
bM` jfvsk Avqi Dci Ki KZb msv 54 avivi weavb
mskvab
`vwLjKZ wiUvb Abymvi c`q Kii cwigvY msv
AvqKi Aav`k, 1984 Gi aviv 74 mskvab
AvqKi wiUvb `vwLji evaevaKZv msv aviv 75
mskvab
mwVK wiUvbi wfwZ Ki wbaviY msv aviv 82 mskvab
mveRbxb ^wbaviYx cwZZ 20% Avq ew Ki AvqKi
wiUvb `vwLj msv weavb cybtceZb Kiv [aviv 82BB
mskvab]
P~ov Ki`vq msv aviv 82C mskvab
K) P~ov Ki`vq wnme MY ne bv Ggb KqKwU LvZ
L) P~ov Ki`vq wnme MY ne Ggb KqKwU LvZ
AvRvwZK jb`bi (international transaction)
weeiYx `vwLj msv bZzb aviv 107EE mwbek
Ki duvwKi Rwigvbv Avivc msv aviv 128
mskvab
wbixwZ wnmve weeiYx mwVK bv nj Rwigvbv Avivci
weavb [aviv 129A]
wUAvBGb Gi h_v_Zv hvPvBqi Rb mswk KZcK
Ki`vZvi Z_ mieivn msv weavb
AvqKi Aav`k, 1984 Gi 173 avivi mskvabx
v
t
t
42
44
44
44
t
t
45
45
t
t
t
t
49
49
50
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51
52
52
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12 wWwRUi wUAvBGb mb` `vwLji evaevaKZv msv

aviv 184A cwZvcb
Ki c`vbKvix mbv bî msv aviv 184B mskvab
Ki`vZvMY KZK 12 wWwRUi wUAvBGb mb` eemv
cwZvbi `kgvb vb Szjvbvi weavb [aviv 184C]
evW Ges Gi Awab KgKZv I KgPvixì cyivi
msv aviv 184D mskvab
12 wWwRUi wUAvBGb msv AvqKi Aav`k, 1984
Ges AvqKi wewagvjv, 1984 Gi Abvb mskvabx
AePq fvZv Abygv`b msv AvqKi Aav`k, 1984 Gi
3q Zdwmj mskvab
K) Awdm BKzBcgU Ges emvgwiK wegvb PjvPj
KZci wekl aibi vqx mì AePq fvZv
Abygv`b
L) ZivwqZ AePq fvZv (accelarated depreciation)
msv weavb cybtceZY
M) gvevBj dvb Kvvbxmg~ni jvBm wd Gi
GgiUvBRkb fvZv Abygv`b msv weavb mskvab
AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU-A Gi
KwZcq mskvab
K) GbwRI mg~ni gvBvwWU Acvikbi Avqi Dci
Ki AevnwZ c`vb msv weavb mskvab
L) agxq ev `vZe cwZvb KZK cv ^Qv Aby`vbK
Ki AevnwZ c`vb msv weavb mskvab
M) evsjv`k kg AvBb 2006 msv mskvabx
N) Ki gy bM` jfvsk Avq
O) Kwl Avqi Kigy mxgv ew
P) Z_ chyw LvZ AwRZ AvqK 30 Ryb 2019 ch
vi
52
t
t
53
53
53
54
54
54
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56
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56
57
t
t
t
t
57
57
57
58
51|
Ki AevnwZ c`vb
Q) wmbgv nj ev wmbc Gi Ki AevnwZ msv
cvivMvd 44 mskvab
R) Rice bran oil wk cwZvbi Ki AevnwZ msv
cvivMvd 45 mskvabx
S) evsjv`kx bvMwiKMYi we`k DcvwRZ AvqK Ki
AevnwZ c`vb msv bZyb cvivMvd 48 mwbek
T) Mvjm zj ev Mvjm KjR c` Aby`vbK m~Y
Ki AevnwZ c`vb msv bZyb cvivMvd 49 mwbek
U) UKwbKvj I fvKkbvj BbwwUDU c`
Aby`vbK m~Y Ki AevnwZ c`vb msv bZyb
cvivMvd 50 mwbek
V) RvZxq chvqi MelYv I Dbqb cwZvb c`
Aby`vbK m~Y Ki AevnwZ c`vb msv bZyb cvivMvd
51 mwbek
Ki AevnwZ msv KwZcq cvcbt
K) KwZcq cvcb evwZj
L) wWwgDPzqvjvBRW XvKv I PMvg K GPK Ki
AevnwZ c`vb
M) KwZcq ^vqkvwmZ cwZvbi KihvM Avqi Dci
nvmKZ nvi Kivivc
N) gY Ki nvi wbaviY wewagvjv 2014, cYqb
O) hvbevnbi Rb AbywgZ Kii nvi mskvab msv
cvcb mskvab
P) Transfer Pricing msv wewa-weavb KvhKi Kiv
msv cvcb Rvix
Q) RvZxq chvqi MelYv cwZvbi Avqi Dci nvmKZ
nvi Kivivc
vii
58
59
60
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60
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61
62
t
t
62
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66
66
52|
R) ewMZ hvbevnbi iwRkb ev bevqb Kvj c`q

AwMg Ki msv cvcb
S) KcviU mvgvwRK `vwqZ (CSR) msv cvcb
mskvab
T) cwZex dvDkbi Avqi Dci Ki AevnwZ msv
U) K GP ZvwjKvfz Kvvbxi kqvi jb`b
nZ AwRZ gybvdvi Dci Ki AevnwZ msv bZzb
cvcb Rvix
V) Zwi cvkvK Ges bxUIqvi Drcv`b wbqvwRZ
Kvvbxi Ki nvi msv
AvqKi wewagvjv 1984 mskvab
K) evwo fvov cwikva msv wewa 8A
L) mieivn I wVKv`vix weji Dci Drm Ki KZbi
nvi msv wewa 16 Gi mskvab
M) Avg`vwb chvq c`q AwMg AvqKi msv wewa
17A mskvab
N) Rwg ev vcbv iwRkbi mgq c`q AwMg g~jabx
gybvdv Ki Avivc msv bZzb wewa 17II mwbek
O) PvKywiRxex Ki`vZvì wbqvMKZv KZK c`
hvbevnb myweav msv wewa 33D mskvab
P) PvKywiRxex Ki`vZvì bM` wPwKrmv fvZv msv wewa
33I mskvab
Q) RvZxq ivR^ evW KZK AvqKi AvBbRxex wnmve
^xKwZ c`vb msv wewa 37 mskvab
R) Zj Kvvbxi Kvi I mve-KviMYi AbywgZ
Avq msv wewa 39 mskvab
S) 12 wWwRUi wUAvBGb mb` DjL Ki`vZvi Z_vw`
viii
66
67
t
t
68
68
69
t
t
t
70
70
70
71
72
75
76
76
76
77
mywbw` Ki wewa 64B mskvab

T) AvRvwZK jb`bi weeiYxi QK msv wewa
75A mshvRb
*
cwiwk
cwiwk -1t Gm,Avi,I bs 156-AvBb/AvqKi/2014,
ZvwiLt 26 Ryb, 2014 (KwZcq cvcb evwZj msv)
cwiwk -2t Gm,Avi,I bs 157-AvBb/AvqKi/2014
ZvwiLt 26 Ryb, 2014 (K GPi Ki AevnwZ
msv)
ZvwiLt 26 Ryb, 2014 (KwZcq ^vqkvwmZ msvi
nvmKZ Kinvi msv)
cwiwk -3Gt Gm,Avi,I bs 211-AvBb/AvqKi/2014
ZvwiLt 04 AvM, 2014 (KwZcq ^vqkvwmZ msvi
nvmKZ Kinvi msv)
cwiwk -4t Gm,Avi,I bs 159-AvBb/gb/2014
ZvwiLt 26 Ryb, 2014 (gY Ki nvi msv)
ZvwiLt 26 Ryb, 2014 (fvovq PvwjZ hvbevnbi AbywgZ
Ki nvi msv)
cwiwk 6-t Gm,Avi,I bs 161 AvBb/AvqKi/2014
ZvwiLt 26 Ryb, 2014 (Uvdvi cvBwms weavb KvhKi
msv)
cwiwk -7t Gm, Avi, I bs 162-AvBb/AvqKi/2014
ZvwiLt 26 Ryb, 2014 (bhvb, KvMv, Kvvi BZvwì
AbywgZ Ki nvi msv)
cwiwk -8t Gm, Avi, I bs 163 -AvBb/AvqKi/2014
ZvwiLt 26 Ryb, 2014 ( RvZxq chvqi MelYv
ix
77
78
79
80
81
83
84
85
88
89
90
cwZvbi Avqi Dci nvmKZ nvi Kivivc msvZ)

ZvwiLt 26 Ryb, 2014 ( ewMZ hvbevnbi Rb c`q
AwMg Ki msv)
cwiwk -10t Gm,Avi,I bs 216 -AvBb/AvqKi/2014
ZvwiLt 18 AvM, 2014 (AvqKi wewagvjv mskvab
msv)
ZvwiLt 01 RyjvB, 2014 ( wmwU Kcvikbi evBi
AewZ Drcv`bg~Lx wk cwZvbi Ki iqvZ msv)
ZvwiLt 01 RyjvB, 2014 (CSR msv)
cwiwk -13t Gm,Avi,I bs 187-AvBb-AvqKi/2014
ZvwiLt 01 RyjvB, 2014 ( cwZex dvDkbi Ki
AevnwZ msv)
cwiwk -14t Gm, Avi, I bs 217-AvBb/AvqKi/2014
ZvwiLt 18 AvM, 2014 (kqvievRvii gybvdvi Dci
Ki msv)
cwiwk -15t Gm, Avi, I bs 68-AvBb/2014 ZvwiLt
22 Gwcj, 2014 (53BB Ges 53BBBB avivq Ki nvi
nvm msv)
cwiwk -16t Gm,Avi,I bs 206 AvBb/AvqKi/2014
ZvwiLt 20 RyjvB, 2014 (53BB Ges 53BBBB avivq
Ki nvi nvm msv)
cwiwk -17t (1 RyjvB, 2014 ZvwiL Avi Ki eQii
Rb AvqKii nvi)
cwiwk -18t Summary of withholding tax rates
91
92
104
106
107
108
110
111
112
118

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv-1000|
bw_ bs- 08.01.0000.030.03.008.2014.56
ZvwiLt 09/07/2014 wLv|
cwic bs-1(AvqKi)/2014
welqt AvqKi Aav`k, 1984 Gi aviv 53H Ges AvqKi wewagvjv, 17II Z
AvbxZ mskvabi welq wKiYtAvqKi wewagvjvq GKwU bZzb wewa 17II mwbeki gvag mviv `ki
Rwg/vcbv iwRkb chvq AvqKi Aav`k, 1984 Gi 53H avivq Ki Avivci
wbwg wZbwU Zdwmj (a), (b) I (c) Afwy i gvag Ki nvi wbw` Kiv nqQ|
G wewagvjv cqvMi welq wbic evLv c`vb Kiv njvt
K| XvKv, MvRxcyi I bvivqYM Rjvi h mKj Rwg/vcbv MnvqY I MYc~Z
gYvjq Gi Aaxb MYc~Z Awaì, RvZxq MnvqY KZc A_ev ivRavbx Dbqb
KZc (ivRDK) KZK BZvc~e eiv ev weq Kiv nqwQj, m mKj Rwg ev
vcbv cieZxZ nvi/weq `wjj iwRkbi AvqKi wewagvjv 17II Z
DwjwLZ Zdwmj (a) I Zdwmj (b) Z ewYZ nvi Ki Av`vq KiZ ne| Abvb
Rwg nvi/weq `wjj iwRkbi AvqKi wewagvjv 17II Z DwjwLZ
Zdwmj (c) Z ewYZ nvi Ki Av`vq KiZ ne|
L| PMvg Rjvi AvMvev` (AvevwmK I evwYwRK GjvKv), Lyjkx, bvwmivev`,
nvwjkni, cuvPjvBk, wmwWG GwfwbD I gn`xevM GjvKvq h mKj Rwg ev vcbv
MnvqY I MYc~Z gYvjqi wbqbvaxb MYc~Z Awaì, RvZxq MnvqY KZc A_ev
PMvg Dbqb KZc (wmwWG) KZK BZvc~e eiv ev weq Kiv nqwQj, m mKj
Rwg ev vcbv nvi/weq `wjj iwRkbi AvqKi wewagvjv 17II Z
DwjwLZ Zdwmj (a) I Zdwmj (b) Z ewYZ nvi Ki Av`vq KiZ ne| Abvb
Rwg nvi/weq `wjj iwRkbi AvqKi wewagvjv 17II Z DwjwLZ
Zdwmj (c) Z ewYZ nvi Ki Av`vq KiZ ne|
M| XvKv Rjvi emyiv (eK-G _K eK-wR ch) I wbKZb AvevwmK

GjvKvi `wjj iwRkbi Zdwmj (b) Gi `dv (1) Z ewYZ nvi Ki Av`vq
KiZ ne|
N| AvqKi wewagvjv 17II Gi Zdwmj (c) Gi wgK 2 Z DwjwLZ Rjvmg~n
A_vr MvRxcyi, bvivqYM, gywM, gvwbKM, biwms`x, XvKv Ges PMvg Rjvq
ivRDK I wmwWG Gi Awavaxb GjvKv eZxZ mKj GjvKvq (wmwU Kcvikb
GjvKv wbwekl) `wjj g~ji 3% nvi Ki Av`vq KiZ ne| Ze ewYZ
Rjvmg~ni ivRDK I wmwWG Gi Awavaxb GjvKvmg~n `wjj g~ji 4%
nvi Ki Av`vq KiZ ne| ZvQvov evsjv`ki h Kvb wmwU Kcvikb GjvKvq
(ivRDK I wmwWG Gi Aaxb GjvKvmg~n eZxZ) `wjj g~ji 3% nvi Ki Av`vq
KiZ ne|
O| wmwU Kcvikb Ges Rjv mìi cimfvq AewZ 1 j UvKvi AwaK
g~ji Rwg ev `vjvb qi Zvi B-wUAvBGb mb` `vwLj Kiv evaZvg~jK
Kiv nqQ| Ze Zv Awbevmx evsjv`kx nj B-wUAvBGb mb` `vwLj Kiv
evaZvg~jK bq| bvevjKi Rb Rwg ev vcbv qi Rwg iwRkbi mgq
bvevjKi AvBbMZ AwffveKK B-wUAvBGb `vwLj KiZ ne| h_ bvg
iwRkbi h Askx`vii Aski `wjj g~j 1 j UvKvi AwaK ne ZuvK ev
ZuvìK B-wUAvBGb mb` `vwLj KiZ ne|
P| wiqj GU ev jv WfjcgU eemvq wbqvwRZ ew ev cwZvb
KZK Rwg ev dvU weqi D Rwg ev dvU iwRkbi mgq AvqKi
Aav`k, 1984 Gi 53FF avivq Ki cwikvai cvkvcvwk c~ei bvq 53H avivqI
chvR Ki cwikva KiZ ne|
Q| A_ AvBb, 2014 Z g~jabx mwi msv mskvab Kivq Ges Kwl Rwg
weq ev nvii Kivivci weavb Ki 53H aviv mskvab Kivq kYx
wbwekl mKj Rwg weqi 53H avivq Ki Av`vq KiZ ne|
R| bv `vex `wjj nvi `wjj bq weavq, bv `vex `wjji gvag iKW
mskvabi D `wjj iwRkbi mgq 53H avivi Ki chvR ne bv|
eenviKvixì myweav_ wb `ywU D`vniY `qv njvt-
D`vniY-01
ivRDKi AvIZvaxb jkvb evwYwRK GjvKvq 5 KvVv Rwg weq Kiv nj Ges
D Rwgi `wjj g~j 9 KvwU UvKv nj iwRkbKvj wK cwigvY AvqKi
Av`vq KiZ ne?
(K) cwZ KvVvi Rb 10,80,000 UvKv nvi 5 KvVvi Rb c`q Ki
10,80,000 UvKv 5 KvVv= 54,00,000 UvKv|
(L) `wjj g~j 9,00,00,000 UvKvi 4% nvi = 36,00,000 UvKv|
myZivs c`q Kii cwigvY ne (K) I (L) Gi ga hwU ewk A_vr
54,00,000 UvKv|
D`vniY-02
MnvqY I MYc~Z gYvjqi wbqbvaxb MYc~Z Awaìi AvIZvaxb avbgw
AvevwmK GjvKvq wiqj GU Wfjcvi Kvvbxi wbKU _K qKZ 1/2
KvVv Rwgmn 2,500 eMdyU wewk GKwU AvevwmK dvUi `wjj g~j (Rwgi g~j
20,00,000 UvKv Ges dvUi g~j 37,50,000 UvKv) 57,50,000 UvKv nj,
53FF avivq I 53H avivq wK cwigvY AvqKi c`q ne?
53FF avivq cwZ eMwgUvi 1500 UvKv nvi c`q Kii cwigvY ne (1500
2500) 10.76=3,48,513 UvKv|

53H avivq c`q Kit
(K) Rwgi Rb c`q Ki t(A) KvVv cwZ 2,40,000 UvKv nvi 2,40,000 0.50 KvVv=
1,20,000 UvKv|
(Av) Rwgi `wjj g~j 20,00,000 UvKvi 4% nvi = 80,000
UvKv|
myZivs Rwgi Rb c`q Kii cwigvY (A) Ges (Av) Gi ga hwU ewk A_vr
1,20,000 UvKv|
(L) 2500 eMdzU dvUi Rb c`q Kit3
(A) cwZ eMwgUvi 600 UvKv nvi (2500 600) 10.76 =

1,39,405 UvKv|
(Av) dvUi `wjj g~j 37,50,000 UvKvi 4% nvi =1,50,000
UvKv|
myZivs dvUi Rb c`q Kii cwigvY (A) Ges (Av) Gi ga hwU ewk,
A_vr 1,50,000 UvKv|
AZGe, Rwg I dvUi Rb 53H avivq c`q Kii cwigvY ne (1,20,000
UvKv + 1,50,000 UvKv) = 2,70,000 UvKv|
(gvt Ave`yi ingvb Lvb GdwmGgG)
c_g mwPe (Ki bxwZ)
RvZxq ivR^ evW, XvKv
dvb t 8392312|

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv-1000|
bw_ bs- 08.01.0000.030.03.008.2014
ZvwiLt 22/07/2014 wLt|
cwic bs- 2 (AvqKi)/2014

welq t evsK wnmve evox fvov Rgv msvt
AvqKi Aav`k, 1984 Gi aviv 35 Ges wewa 8G Abymvi evox fvov evsK wnmve
Rgv Kivi weavb Kiv nqQ| GK ev GKvwaK fvovwUqvi wbKU _K evox fvov eve`
gvwmK megvU 25 nvRvi UvKvi ekx cv njB evoxi gvwjKK evsK wnmve
cwiPvjbv KiZ ne Ges H wnmve cv fvov Rgv KiZ ne|
evoxi gvwjK (ew, dvg, Kvvbx ev Ab h Kvb cwZvb) KZK G weavb
cwicvjb Kiv bv nj Mn mw eve` AwRZ Avqi Dci c`q AvqKii 50%
A_ev b~bZg 5,000 UvKv (hwU ekx) nvi evaZvg~jKfve Rwigvbv AvivwcZ
ne| GQvov, Kvb Ki`vZvi eemv ev ckv Avq _vKj ZuvK eemv/ckv mswk
evox, Awdm ev `vKvb fvov eve` c`q A_ AekB evsKi gvag cwikva KiZ
ne| Ab_vq, c` fvov Zvi eemvwqK LiP wnme weewPZ ne bv eis cwikvwaZ
fvov Avq wnme weePbvc~eK Zvi Dci AvqKi cwikva KiZ ne|
evox fvov cwikvai cwZ (aviv 35 I wewa 8G)t
AvqKi Aav`k wnmve iYi cwZ welqK aviv 35 mskvab Kiv nqQ|
mskvwaZ weavb Abyhvqx Kvb eemv ev ckvi Rb ev Ab Kvb Drmi Avqi Rb
ev h Kvb kYxi Ki`vZv ev Avqi Rb wnmve iYi cwZ wbaviY Kiv hve| G
j RvZxq ivR^ evW mvaviY ev wekl Av`k Rvix Kie| D Av`ki gvag
wnmve ev `wjjvw` wKfve ev Kvb& cwZZ msiwZ ne ev evwYwRK jb`bi
cwZ ev cwikvai cwZ wK ne Zv RvZxq ivR^ evW wbaviY Kie|
G weavbi mv_ msMwZ iL evox fvov cwikvai cwZ wbaviY Kivi Rb AvqKi
wewagvjv, 1984 G wewa 8G bvg bZzb GKwU wewa mshvRb Kiv nqQ| D wewa
Abyhvqx wKfve evox fvov cwikvwaZ ne ev evsK wnmve Rgv Kiv ne Zv wbavwiZ
5
nqQ| D weavbi AvjvK evoxi gvwjK I fvovwUqvMYi KiYxqmg~n wbP DjL

Kiv njvt
K) evwYwRK ev AvevwmK h Kvb Dk eeZ Mn mwi gvwjK ev
fvM `Lj _vKv Ki`vZv KZK GK ev GKvwaK fvovwUqvi wbKU _K
evox fvov eve` gvwmK 25 nvRvi UvKvi ekx (dvwbPvi, wdPvi I wdwUs
fvovmn) cv nj evox fvov Rgv `qvi Rb h Kvb Zdwmwj evsK
wnmve cwiPvjbv KiZ ne;
L) D evsK wnmve Abvb AwRZ Avqmn evox fvov ev AMxg fvov wnme
cv A_ Rgv Kiv hve;
M) GK ev GKvwaK fvovwUqvi wbKU _K gvwmK 25 nvRvi UvKvi ekx evox
fvov cv nj wnmvei myweavi Rb Ki`vZv GKwU c_K iwRvi msiY
KiZ cvib;
N) D iwRvi mswk fvovwUqvì Z_vw` Z_v bvg, wVKvbv, fvov c`vbi
ZvwiL, fvov eve` cv A_i cwigvY BZvw` DjL Kiv Ges cqvRb
fvovwUqvì Abvb Z_vw` mwbek KiZ ne;
O) Ki`vZv KZK evox fvov Rgv Kiv msv evsK wnmvei Z_ mswk
DcKi KwgkbviK AewnZ KiZ ne Ges AvqKi wiUvb `vwLji mgq
wiUvbi mv_ evwo fvov msv evsK wnmve weeiYxi Kwc AekB `vwLj
KiZ ne|
P) h_ gvwjKvbvq GKvwaK ew evwoi gvwjK nj, h mKj gvwjKi
fvovi Ask gvwmK 25 nvRvi UvKv AwZg Kie, Zvì evsK
wnmve Lyj evwo fvov msv jb`b KiZ ne;
Q) fvovi cwigvY wbwekl fvovwUqvMY m PKi gvag fvov cwikva
Kieb A_ev evwoi gvwjKi evsK wnmve fvovi UvKv bM` Rgv KiZ
cvieb| Kvb fvovwUqv evoxi gvwjKK bM` fvov cwikva Kij,
evwoi gvwjK Zuvi evsK wnmve D fvov Rgv Kieb;
R) KD ^cYvw`Z nq c_K evsK GKvDU Lyj fvovi jb`b KiZ
cvib; Ges
S) Kvb evoxi gvwjK `k Aevb bv Kij Ges Zuvi gvwjKvbvaxb evox
iYveb I fvov Av`vqi Rb wZwb hw` Ab KvDK Power of
Attorney c`vb Kib, Ze m Power of Attorney cv ewK
D fvov Rgv Kivi Rb evsK wnmve cwiPvjbv KiZ ne|
6
Mn mwi fvov wbaviYt

Mn mw nZ fvovi cwigvY wbaviY msv AvqKi Aav`k, 1984 Gi 2(3)
Ges 24 avivq A_ AvBb-2014 Gi gvag Kvb cwieZb Avbv nqwb| dj Kvb
Ki`vZv cKZ fvovi Zzjbvq Kg Avq evsK Rgv Kij, A_ev cv fvov wbw`
evsK wnmve gvUB Rgv bv Kij cPwjZ wbqg DcKi Kwgkbvi AvqKi
Aav`ki 2(3) Ges 24 aviv cqvM Ki Mn mw LvZ Avq wbaviY KiZ
cvieb| evsK wnmve fvov Rgv Kiv msv weavbwU wb KqKwU D`vniY mnKvi
Kiv njvt
(1) Rbve AwgZ nvmvb avbgwZ cwK evoxZ emevm Kib| 10 wU dvU
wewk 6-Zjv evoxi eZgvb gvwjK Zuvi gig wcZvi PviRb DivwaKvi| AvBb
Abyhvqx wZwb, Zuvi gv Ges `yB evb GB evoxi gvwjK| Rbve AwgZ 4wU dvUi
gvwjK wnme wbR GKwUZ emevm Kib Ges Ab 3wU dvU cwZwU 25 nvRvi
UvKv fvov w`q Avq cv nb| Abw`K, Zuvi gv 2wU dvUi gvwjK wK Qji
mv_ emevm Kib Ges dvU `ywUI gvwmK 25 nvRvi UvKvq fvov w`q wZwb Avq
cv nb| `yB evbi iqQ 4wU dvUi gvwjKvbv| GQvov, Rbve AwgZ jkvb
Wfjcvi Kvvbx _K GKwU dvUi `Lj eyS cqQb wK GLbv `wjj
mb nqwb| D dvUwUI wZwb gvwmK 40 nvRvi UvKvq fvov w`qQb| emyiv
kwcs gj Rbve AwgZi iqQ 2wU `vKvb| GKwUZ wbR eemv cwiPvjbv
Kib Ges AbwU fvov eve` gvwmK 10 nvRvi UvKv cv nb|
G, Rbve AwgZ wbic fvov cv nQbt
wgK
1|
2|
3|
fvovi weeiY
avbgwZ 3wU dvUi fvov
jkvb 1wU dvUi fvov
emyivq `vKvb fvov
megvU
gvwmK fvovi cwigvY

25,000/40,000/10,000/-
BDwbUi msLv
3
1
1
5
megvU fvov
75,000/40,000/10,000/125,000/-
G, Rbve AwgZ hnZz gvwmK 1 j 25 nvRvi UvKv cv nqQb, mnZz

Zuvi Rb G weavb AekB cvjbxq| Rbve AwgZK RyjvB, 2014 _K h Kvb
Zdwmwj evsK wnmve cwiPvjbv KiZ ne Ges evox fvov eve` cv PK/bM`
A_ Rgv KiZ ne| GQvov, wnmve ibi myweav_ wZwb fvovwUqvMYi Z_vw`
hgb bvg, wVKvbv, fvov MnYi ZvwiL, fvovi cwigvY, AMxg fvov MnY Kiv
nj MnxZ AMxgi cwigvY BZvw` Z_ mwbek Kivi Rb GKwU c_K iwRvi
msiY KiZ cvib| Rbve AwgZi cwiPvwjZ evsK wnmve msMnc~eK
fvovwUqvMY wbRivB fvovi UvKv m PKi gvag ev bM` Rgv KiZ
7
cvieb A_ev bM` UvKv Rbve AwgZi wbKU Rgv wèb Ges wZwb G UvKv Zuvi
evsK wnmve Rgv Kieb|
(2) Rbve mvMi XvKvi AvivgevM 4 K wewk GKwU dvU fvov w`qQb| cwZ
K 4 Rb Ki fvovwUqv _vKb| cwZ fvovwUqv 2 nvRvi 5 kZ UvKv fvov
cwikva Kib| GKB mv_ Rbve mvMi Kgjvcyii cvk AewZ Ges Zuvi
`Lj _vKv 4wU QvU QvU Ni fvov w`q cwZwU Ni _K gvwmK 3 nvRvi UvKv
fvov cv nb| G Rbve mvMi wbic fvov cv nQbt
wgK
1|
2|
fvovi weeiY
AvivgevM 4wU igi fvov
Kgjvcyi AewZ Ni fvov
cwZ Ki fvov
2,500 x 4=10,000/3,000/megvU
BDwbUi msLv
4
4
8
megvU UvKv
40,000/12,000/52,000/-
Rbve mvMi cZK fvovwUqvi wbKU _K 25 nvRvi UvKvi Kg fvov cv njI

hnZz Zuvi megvU gvwmK fvov cvwi cwigvY 52 nvRvi UvKv A_vr 25 nvRvi
UvKvi ekx, mnZz ZuvKI evsK wnmve G fvov Rgv `qv msv weavb
cwicvjb KiZ ne|
(3) AMYx evsK wj: Gi XvKv gPvK kvLv GKwU fvov evoxZ AewZ| D
fvov evoxi Rb gvwmK 30 nvRvi UvKv cwikva Kiv nq| GB evoxi gvwjK
gig Revii DivaxKvix wnme 2 Qj I 2 gq| gymwjg kwiqv AvBb
hnZz 1 Qj 10 nvRvi UvKv Ges 1 gq 5 nvRvi UvKv fvov cv nb, mnZz
gvU gvwmK fvov 25 nvRvi UvKvi ekx njI GKRb ewi cv fvovi cwigvY
wbavwiZ mxgvi bxP| G cv evox fvov evsK wnmve Rgv Kiv
evaZvg~jK bq|
Ze, hw` gig Revii GKRb Qj D evox eZxZ Abvb evox fvov eve`
Aviv 16 nvRvi UvKv cv nq, Zvnj h_ gvwjKvbvaxb evoxi Zuvi Aski
evsKi fvov eve` 10 nvRvi UvKv Ges Abvb evoxi 16 nvRvi UvKv megvU
gvwmK 26 nvRvi UvKvi Rb ZuvK evsK wnmve cwiPvjbvmn Abvb weavb
cwicvjb KiZ ne|
(4) Rbve Avnmvb `xN 20 eQi hver AvqKi cwikva Ki AvmQb| Zuvi
Avqi AbZg Drm evox fvov| 2013-2014 Kiel GKwU dvUi fvov eve`
wZwb 30 nvRvi UvKv c`kb KiwQjb| bZzb G weavb ceZbi cwZ Rbve
Avnmvb fvovwUqvi mv_ mvw`Z Pzw Abymvi fvov eve` 20 nvRvi UvKv bM`
8
MnY KiQb Ges PKi gvag 10 nvRvi UvKv MnY KiQb| 2015-2016
Kiel Rbve Avnmvb hw` Zuvi evox fvov eve` gvwmK 10 nvRvi UvKv c`kb
Ki evsK weeiYxmn AvqKi wiUvb `vwLj Kib Ges Ki wbaviY chvq `Lv
hvq h, 2013-2014 Kiel 30 nvRvi UvKv fvov Avq c`kb Kiv nqwQj,
Ze m Dc Ki Kwgkbvi AvqKi Aav`k, 1984 Gi 2(3) avivi
gZvej evox fvov eve` gvwmK 30 nvRvi UvKv A_ev hywmsMZ cwigvY fvov
cvw cvjb Kieb Ges h_vh_fve LiP weqvRbc~eK Mn mw LvZ Avq
wbicb Kieb|
c`q AvqKii cvkvcvwk evsKi gvag m~Y fvov Rgv bv Ìqvi KviY ev
AvswkK fvov Rgv Kivi KviY 123(2) avivi weavb Abyhvqx evox fvovi Dci
c`q Kii 50% A_ev Kgc 5,000 UvKv (hwU ekx) Rwigvbv wnme
Avivc Kieb|
DjL, evox fvovi Avq Mvcbi cwZ cieZxZ hw` Z_-cgvYvw` viv
cgvwYZ nq h, Kvb evoxi gvwjK gvwmK 25 nvRvi UvKvi AwaK evox fvov
eve` cv njI Zvi AvqKi bw_Z D A_i Kg cvw wnme c`kb KiQb
ev Kvb Avq c`kb Kib wb, Zvnj Zuvi mswk Kieli Ki gvgjv 93 avivq
DbvPb/c~Y:DbvPb Ki Ki wbaviY Kiv ne Ges Ki duvwKi Rb 128 avivi
Rwigvbvi cvkvcvwk GB weavb jsNbi Rb 123(2) avivi wbavwiZ RwigvbvI
AvivwcZ ne|
(5) Rbve nvmb `kwU dvU wewk GKwU evwoi gvwjK wQjb| gZyKvj wZwb
x, wZb cy Ges `yB Kbv iL hvb| evwowUi cuvPwU dvU evwoi gvwjKMY
wbRiv emevm Kib| Ab cuvPwU dvU cZKwU gvwmK 20 nvRvi UvKvq fvov
c`vb Kib|
G cPwjZ AvBb Abymvi evwoi gvwjKMYi Kviv AskB gvwmK fvov 25
nvRvi UvKv AwZg bv Kivq evsK wnmve Lvjv evaZvg~jK bq|
(6) Rbve RvwKi nvmb hyiv emevmKvix GKRb Awbevmx evsjv`kx, wZwb
XvKv wgicyi GKwU 5 Zjv `vjvbi gvwjK| D evox iYveY Ges fvov
Av`vqi Rb wZwb Zuvi fvB Rbve Avwgi nvmbK Power of Attorney
c`vb Kib|
G D evox fvov Rgv Kivi Rb Rbve Avwgi nvmbK GKwU evsK

wnmve cwiPvjbv Ki D evsK wnmve evox fvovi UvKv Rgv KiZ ne| Rbve
RvwKi nvmbi AvqKi wiUvb `vwLji mgq D evox fvov Rgv nIqv msv
Rbve Avwgi nvmbi evsK wnmvei weeiYx `vwLj KiZ ne|
evsK wnmvei gvag evox fvovi UvKv Rgv bv Kij chvR Kii 50% A_ev
b~bZg 5,000 UvKv (hwU ekx) Rwigvbv Avivct
AvqKi AvBbi 123 avivq mskvabx Avbv nqQ| mskvwaZ weavb Abyhvqx wbavwiZ
wnmve iYi cwZ AbymiY bv Kij Rwigvbv Avivci weavb Kiv nqQ| Dcaviv (2) Abyhvqx ew ev Kvvbx ev h Kvb kYxi Ki`vZvi Mn mw Avq
_vKj Ges megvU fvov cvwi cwigvY gvwmK 25 nvRvi UvKvi AwaK nj H
Ki`vZvK wewa 8G AbymiY KiZ ne| A_vr evsK wnmve evox fvov Rgv KiZ
ne| G kZ cwicvjb Kiv bv nj Mn mw LvZi Avqi Dci c`q AvqKii
50% A_ev b~bZg 5,000 UvKv (hwU ekx) AvewkKfve Rwigvbv AvivwcZ ne|
Ze Rwigvbv Avivci c~e Ki`vZvK AvZc mg_bi myhvM w`q 130 avivi
bvwUk c`vb Kiv ne| Rwigvbv Avivci cwZ wbict
Ki`vZv Rbve Avwbm evox fvov Rgv `qvi Rb Kvb evsK wnmve cwiPvjbv Kibwb
Ges cv evox fvov Zuvi evsK wnmve Rgv Kiv nqwb| 2015-2016 Kiel AvqKi
wiUvb wZwb wbic Avq c`kb KiQb:
eemv LvZ Avq
5,00,000/Mnmw LvZ Avq
6,00,000/-
Abvb Drmi Avq
3,50,000/-
gvU Avq
14,50,000/-
gvU Avqi Dci AvivchvM AvqKii cwigvY ne wbic:

gvU Avq
14,50,000/-
Kigy mxgv
2,20,000/Uv: 12,30,000/10
c_g i Kii cwigvb ne

10% nvi
Uv: 3,00,000/Uv: 9,30,000/-
wZxq i Kii cwigvb ne

15% nvi
Uv:4,00,000/Uv: 5,30,000/-
Gi Dci 60,000/-
ZZxq i Kii cwigvb ne

20% nvi
Uv: 5,00,000/Uv: 30,000/-
Gi Dci 1,00,000/-
Gi Dci 30,000/-
Aewk 30,000/- UvKvi Dci 25% nvi Kii

cwigvY ne
megvU c`q Kii cwigvY
7,500/1,97,500/-
`vexKZ wewbqvMRwbZ iqvZi cwigvY aiv hvK

bxU c`q Kii cwigvY
k~b
1,97,500/-
evsK wnmve evox fvov Rgv bv Kivq evox fvovi Dci wbic Rwigvbv AvivwcZ
ne:
evox fvovi Dci c`q
AvqKi =
1,97,500/- x
6,00,000/-
= 81,724/-
14,50,000/-
evox fvovi Dci c`q AvqKi 81,724/- UvKvi 50% A_ev 5,000 UvKv, G `yqi
ga hwU ekx A_vr 40,862/- UvKv Rwigvbv wnme AvivwcZ ne| dj Ki`vZv
Rbve Avwbm Gi gvU c`q AvqKii cwigvY ne 1,97,500/- + 40,862/- =
2,38,362/- UvKv| DjL, AvjvP Ki`vZvi 73 avivq mij my` I mviPvR
c`q nj ZvI Avjv`vfve wbqg Abyhvqx AvivwcZ ne|
11
evsKi gvag evox fvov Rgv bv Kivq eemv ev ckv LvZ LiP AMvnKiY:
AvqKi AvBbi 30 avivq mskvabx Avbv nqQ| mskvwaZ weavb Abyhvqx eemv ev
ckv LvZ Avq iqQ Ggb h Kvb Ki`vZvi (ew, dvg, Kvvbx chvqi
Ki`vZv BZvw`) evox fvov eve` evoxi gvwjKK c`q fvov evsKi gvag c`vb
Kiv evaZvg~jK Kiv nqQ| G evox fvov eve` c`q A_ AekB m PK ev
evsK Uvdvii gvag cwikva KiZ ne| Ab_vq Ki wbaviY chvq G LiP
AMvn Kiv ne Ges mswk Ki`vZvi Avq wnme weePbv Ki chvR nvi AvqKi
AvivwcZ ne| 1 RyjvB, 2014 ZvwiLi ci cwikvwaZ fvovi G weavb
chvR ne|
D`vniY wnme ejv hvq, wgmm nK Gi wewea gvji eemv _K Avq iqQ|
G wZwb gvwmK 5 nvRvi UvKv wnme evwlK 60 nvRvi UvKv evox fvov eve` LiP
wnme `vex KiQb| bZzb mwbewkZ weavb Abyhvqx wgmm nK hwÌ gvwmK 5
nvRvi UvKv wnme evox fvov eve` eq `vex KiQb, hw` wZwb G eq m PK ev
evsK Uvdvii gvag cwikva bv Kib, Zvnj wgmm nKi `vexKZ G LiP
AMvn ne Ges evoxfvov eve` cwikvwaZ A_ Zuvi eemv Avq wnme weePbvc~eK
chvR nvi AvqKi AvivwcZ ne|
Dciv weavbmg~n 1 RyjvB, 2014 wLv ZvwiL _K chvR ne A_vr 20152016 Kiel _K KvhKi ne| G eQi A_vr 2014-15 Ki eQii Rb h mKj
evoxi gvwjK wiUvb `vwLj Kieb Zuviv c~ei wbqgB wiUvb `vwLj Kieb|

c_g mwPe (Ki bxwZ)
RvZxq ivR^ evW, XvKv|
12

RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv|
bw_ bs-08.01.0000.030.03.007.2014.81
ZvwiLt 20/08/2014 wLv|
cwic-3 (AvqKi)/2014
welqt 2014-2015 A_ eQii evRU Kvhgi AvIZvq AvqKi AvBb, wewa I
cvcbi cwieZb mwKZ xKiY|
A_ AvBb, 2014 Ges wewfb cvcbi gvag AvqKi Aav`k, 1984 Ges
AvqKi wewagvjv, 1984 Z KwZcq mskvabx Avbv nqQ| be cewZZ I
mskvwaZ AvBb, wewa I cvcbmg~ni h_vh_ cqvM wbwZK I Ki`vZvì
vZv_ D cwieZb/mskvabmg~n wbgic Dcvcb Kiv njvt
1| 2014-2015 Ki eQii Rb chvR AvqKi nvit
(K) ew kYxi Ki nvi t
(i) A_ AvBb, 2014 Gi gvag ew Ki`vZv, wn`y Awef cwievi,
Askx`vwi dvg, ew msN Ges AvBbi viv m Kwg ewi Kigy Avqi
mxgv 2013-2014 Ki eQii bvq 2,20,000/- UvKv envj iqQ| 20142015 Ki eQii Rb Gic Ki`vZvì Avqi Dci chvR Ki nvi
wbic cybtwebvm Kiv nqQtgvU Avq
c_g 2,20,000/- UvKv ch gvU Avqi Dci
cieZx 3,00,000/- UvKv ch gvU Avqi Dci
Aewk gvU Avqi Dci
Ki nvi
k~b
10%
15%
20%
25%
30%
(ii) gwnjv Ki`vZv Ges 65 eQi ev Z`~a eqmi cyil Ki`vZvi Kigy
Avqi mxgv 2,50,000/- UvKv _K ew Ki 2,75,000/- UvKv Kiv nqQ|
(iii) cwZex Ki`vZvi Kigy Avqi mxgv 3,00,000/- UvKv _K ew Ki
3,50,000/- UvKv Kiv nqQ|
13
(iv) gnvb ^vaxbZv hyi MRUfz hyvnZ gywhvvì Kigy Avqi mxgv
4,00,000/- UvKv wbaviY Kiv nqQ| gy&why welqK gYvjqi cvcb bs
gyweg/ct3/gywhvv/MRU/2003/479, ZvwiLt 20k fv` 1410/ 4Vv
mî 2003 G DjwLZ ZvwjKvq h mKj hyvnZ gywhvvi bvg Afy
iqQ m mKj Ki`vZv G myweav cveb|
(v) Kigy mxgvi Eai Avqi c`q b~bZg AvqKii cwigvY weMZ
eQii bvq AcwiewZZ iqQt
b~bZg AvqKi
GjvKvi weeiY
wmwU Kcvikb GjvKvq AewZ Ki`vZv
3,000/Rjv mìi cimfvq AewZ Ki`vZv
2,000/Abvb GjvKvq AewZ Ki`vZv
1,000/Kigy mxgvi Ea Avq AvQ Ggb Ki`vZvi c`q AvqKii cwigvY ev
wewbqvMRwbZ Ki iqvZ weePbvi ci c`q AvqKii cwigvY chvR b~bZg
AvqKii Kg ev FYvZK njI ZuvK Zuvi Rb chvR b~bZg AvqKi cwikva
KiZ ne|
(L) ew Ki`vZvì Dci chvR mviPvRi nvi cybtwebvmtA_ AvBb, 2014 Gi gvag ew Ki`vZvì c`q AvqKii Dci chvR
mviPvR Avivci weavb cwieZb Avbv nqQ| c~ei bvq AvqKi wiUvbi
mv_ `vwLjKZ m` I `vq weeiYxZ c`wkZ bxU mì cwigvY 2 (`yB)
KvwU UvKvi Ea nj bxU mì Dci wfw Ki wbgwjwLZ nvi c`q
AvqKii Dci mviPvR AvivwcZ net
bxU mì g~j
mviPvRi nvi
(K) `yB KvwU UvKv ch
k~b
(L) `yB KvwU UvKvi AwaK wK `k KvwU UvKvi AwaK bq
10%
(M) `k KvwU UvKvi AwaK wK wek KvwU UvKvi AwaK bq
15%
(N) wek KvwU UvKvi AwaK wK wk KvwU UvKvi AwaK bq
20%
(O) wk KvwU UvKvi AwaK nj
25%
D mviPvR wewbqvMRwbZ Ki iqvZ ev` c`q AvqKii Dci chvR ne|
mviPvR wKfve AvivwcZ ne Zv wbPi D`vniYjvi mvnvh Kiv njvt-
14
(1)
GKRb Ki`vZvi bxU m`

gvU AvqAvqi Dci AvivchvM AvqKii cwigvY
c`q mviPvRi cwigvY
UvKv
1,90,00,000/10,00,000/1,06,000/k~b
(2)
GKRb Ki`vZvi bxU m`

gvU AvqAvqi Dci c`q AvqKii cwigvY
c`q mviPvRi cwigvY (10%)
2,10,00,000/10,00,000/1,06,000/10,600/-
(3)
GKRb Ki`vZvi bxU m`

11,00,00,000/10,00,000/1,06,000/15,900/-
(4)
GKRb Ki`vZvi bxU m`

20,50,00,000/10,00,000/1,06,000/21,200/-
(5)
GKRb Ki`vZvi bxU m`

30,14,00,000/10,00,000/1,06,000/26,500/-
(6)
GKRb Ki`vZvi bxU m`

wewbqvMRwbZ AvqKi iqvZ
32,00,00,000/10,00,000/1,06,000/20,000/86,000/75,000/11,000/21,500/-
wewbqvMRwbZ AvqKi iqvZ ev` c`q AvqKi
AwMg AvqKi cwikva

Aewk c`q AvqKi
c`q mviPvRi cwigvY 86,000/- UvKvi 25%
15
ew (individual) kYxi Ki`vZv wfb Ab Kviv Dci G mviPvR AvivwcZ ne

bv|
(M) Awbevmx ewi Kinvi:

A_ AvBb, 2014 Z evsjv`kx bq Ggb Awbevmx ewì Ki nvi 25%
_K ew Ki 30% Kiv nqQ| Ze Awbevmx ew Ki`vZv evsjv`kx
bvMwiK nj Zvì Avqi evsjv`kx wbevmxì Rb chvR nvi
(0%, 10%, 15%, 20%, 25% I 30%) Ki c`q ne|
(N) wekl z` ev KzwUi wk _K DZ Avqi Dci AvqKi iqvZt
Kvb ew kYxi Ki`vZv hw` ^ DbZ GjvKv (less developed area) ev
mePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z` ev
KzwUi wki gvwjK nb Ges D KzwUi wki èvw` Drcv`b wbqvwRZ
_vKb, Zvnj wZwb D z` ev KzwUi wk _K DZ Avqi Dci wbewYZ
nvi AvqKi iqvZ jvf Kieb, h_v :weeiY
iqvZi nvi
h mswk ermii Drcv`bi cwigvY c`q AvqKii 5%;

c~eeZx ermii Drcv`bi cwigvYi Zzjbvq
15% Gi AwaK, wK 25% Gi AwaK bq;
h mswk ermii Drcv`bi cwigvY c`q AvqKii 10%
c~eeZx ermii Drcv`bi cwigvYi Zzjbvq
25% Gi AwaK nq|
(O) Kvvbxi Ki nvit
bb-cvewjKwj UWW Kvvbxi Ki nvi 37.5% _K nvm Ki 35% Kiv
nqQ|
cvewjKwj UWW Kvvbxi we`gvb Ki nvi 27.5% AcwiewZZ
iqQ| Ze cvewjKwj UWW Kvvbx 30% Gi Pq ewk bM` jfvsk
c`vb Kij 10% nvi Ki iqvZ cve| A_vr m Gic Kvvbxi Ki
nvi ne 24.75%| Aciw`K 10% Gi Kg jfvsk NvlYv Kij A_ev
evsjv`k wmwKDwiwUR G GP Kwgkb KZK wbavwiZ mgqi ga NvwlZ
jfvsk c`vb bv Kij cvewjKwj UWW Kvvbxi Ki nvi ne 35%|
16
2014-15 Ki eQii Rb Kvvbxi AvqKii nvi (cv jfvsk Avq I

g~jabx Avq eZxZ) wbict
Kvvbxi aiY
Ki nvi
ge
bb-cvewjKwj UWW
35%
Kvvbx (K
GPi ZvwjKvfz
bq Ggb Kvvbx)
cvewjKwj UWW
27.5% kZ t
Kvvbx (K GP
1| 10% Gi Kg jfvsk c`vb Kij
ZvwjKvfz Kvvbx)
Ki nvi 35%;
2| evsjv`k wmwKDwiwUR G
GP Kwgkb KZK wbavwiZ mgqi
ga jfvsk c`vb bv Kij Ki nvi
35%;
3| b~bZg 30% bM` jfvsk c`vb
Kij Ki nvi 24.75%;
4| b~bZg 20% kqvi IPO Gi
gvag cuywRevRvi nvi Kiv nj
nvi mswk Ki eQi Ki nvi
24.75%|
evsK, exgv, A_jMxKvix 42.5%
cwZvb
gvPU evsK
37.5%
wmMviU
cZKviK 45% cvewjKwj UWW Kvvbx nj Ki
Kvvbx
nvi 40%|
gvevBj dvb AcviUi 45%
1| b~bZg 10% kqvi cyuwRevRvi
Kvvbx
nvi Kiv nj Ki nvi 40%|
2| cwikvwaZ g~jabi 20% Gi
AwaK AvBwcI Gi gvag nvi
Kij nvi mswk Ki eQi Ki nvi
36%|
ZvQvov Kvb Kvvbx KZK cv jfvsk Avqi AvqKii nvi 20%
Ges g~jabx gybvdvi AvqKii nvi ne 15%|
17
A_ AvBb, 2014 Abyhvqx 1 RyjvB, 2014 ZvwiL Avi Ki eQii Rb

AvqKii nvi cwiwk-17 G `Lvbv nqQ|
2| AvqKi Aav`k, 1984 Gi aviv 16CCC mskvab [dvgi ev Kvvbxi
b~bZg Ki nvi nvm msv]t
AvqKi Aav`ki 16CCC avivq dvgi 50 j UvKvi AwaK gvU cvw nj A_ev
Kvvbxi gvU cvwi Dci b~bZg c`q Kii nvi 0.50% _K nvm Ki
0.30% Kiv nqQ|
G weavb 2014-15 Ki eQi _K KvhKi ne|
3| AvqKi Aav`k, 1984 Z evsjv`k WfjcgU evsK msv KwZcq
mskvabt
evsjv`k wk evsK I evsjv`k wk FY msv GKxfZ nq evsjv`k
WfjcgU evsK wnme cybMwVZ nIqvi cwZ D cwZvb `ywUi cwieZ
evsjv`k WfjcgU evsK Gi bvg Af Ki AvBbi 19(11),
19(15)(GG), 28(3) Ges 29(1)(xviii G) aviv mskvab Kiv nqQ|
4| miKvix URvix e wewbqvM webv ck gb bqv msv aviv 19D wejvct
URvix e wewbqvMKZ UvKvi Dci 10% Ki cwikva Kij wewbqvMKZ A_i
Drm mK ck bv Ki wewbqvM gb bqv msv 19wW aviv wejvc Kiv nqQ|
dj 1 RyjvB 2014 ZvwiL A_ev Gi ci URvix e wewbqvMi
wewbqvMKZ A_i Drmi evLv c`vb KiZ ne| Ze 30 Ryb, 2014 ZvwiL ev
Zvi c~e qKZ URvix e wewbqvMi 10% Ki cwikva Kij
wewbqvMKZ A_i Drm mK AvqKi KZc KZK Kvb ck Dvcb Kiv ne
bv|
5| Kvvbx Ki`vZv KZK evswKs Pvbj eZxZ MnxZ FY msv 19(26) avivi
weavb mskvabt
Kvb Kvvbx evswKs Pvbj eZxZ Ab Kviv KvQ _K FY MnY Kij Zv
AvqKi Aav`k 1984 Gi 19(26) avivi weavb Abymvi Ki`vZv Kvvbxi
KihvM Avq wnme weewPZ nq| A_ AvBb, 2014 Gi gvag D avivq GKwU
cvfvBmv mshvRb Ki Gic weavb Kiv nqQ h, Kvvbx Ki`vZv KZK Gic
MnxZ FY 19(26) avivq gvU Avqi mv_ hvM nevi ci hw` cieZx Kvb eQi
18
cwikva Kiv nq, Ze h eQi D FY cwikva Kiv ne, m eQii KihvM Avq
_K D FYi cwikvwaZ AsKi cwigvY ev` hve|
G weavb 2014-15 Ki eQi _K chvR ne|
6| Mnmw LvZ Avqi we`gvb AvqKi Aav`k, 1984 Gi aviv 25
mskvabt
mskvwaZ weavb Abyhvqx Mnmw wbgvYi Rb MnxZ FY Kejgv evsK ev Kvb
Avw_K cwZvb nZ MnxZ njB evwo fvov LvZ Avq wbaviYKvj D FYi
wecixZ c`q my` Abygv`bhvM LiP wnme MY Kiv ne| Ab Kvb Drm nZ
MnxZ FYi my` Mnmw LvZ Abygv`bhvM LiP wnme weewPZ ne bv|
D`vniYt XYZ wjt GKwU evwYwRK feb wbgvYi Rb ABC wjt Gi wbKU _K
10% my` 50 KvwU UvKv FY MnY Ki| cieZxKvj XYZ wjt D evwYwRK
febi fvov Avq _K ABC wjt K c`q FYi my` eve` 5 KvwU UvKv 20142015 Ki eQi LiP wnme `vex Ki| Kvb evwYwRK evsK ev Avw_K cwZvb
_K D FY MnY Kiv nqwb weavq XYZ wjt Gi `vexKZ FYi my` Abygv`bhvM
LiP wnme weewPZ ne bv|
7| eemv ev ckv Avqi cviKzBwRU eve` Abygv`bhvM LiPi mevP
mxgv ew [aviv 30(e)]t
AvqKi Aav`k, 1984 Gi aviv 30 Gi clause(e) mskvabi gvag cZK
KgKZv/KgPvixi Rb evrmwiK cviKzBwRU eve` wbqvMKvixi nvZ Abygv`bhvM
eq mxgv 2,50,000/- UvKv nZ ew Ki 3,50,000/- UvKvq wbaviY Kiv nqQ|
Gi dj wbqvMKvix Zvi Kvb KgKZv/KgPvixK evrmwiK mevP 3,50,000/UvKv ch cviKzBwRU c`vb Kij Zv Abygv`bhvM LiP wnme weewPZ ne|
D wbavwiZ mxgvi AwZwi cviKyBwRU c`vb Kiv nj AwZwi AsK wbqvMKvixi
nvZ KihvM Avq wnme MY ne|
19
8| AvqKi Aav`k, 1984 Gi aviv 30 Gi KwZcq clause G we`gvb eemv ev

ckvi Avqi Abygv`bhvM LiPi LvZi mskvabt
(K) nW Awdm LiPt- AvqKi Aav`k, 1984 Gi aviv 30 Gi clause(g)
mskvab Ki Gic weavb Kiv nqQ h, evsjv`k wbewZ bq Gic Kvvbxi
nW Awdm LiP LvZ Abygv`bhvM LiP wbaviYKvj wbixwZ wnmve
weeiYxZ c`wkZ gybvdvK wfw wnme MY Kiv ne| c`wkZ gybvdvi mevP
10% ch nW Awdm LiP KihvM Avq wbaviYKvj Abygv`bhvM eq ne|
G wbiwcZ KihvM Avq hvB nvK bv Kb Abygv`bhvM nW Awdm LiP
wbaviYi mgq Ki`vZv Kvvbx KZK wbixwZ wnmve weeiYxZ c`wkZ gybvdvKB
wfw wnme aiv ne|
(L) iqvjwU, UKwbKvj mvwfm wd BZvw`t- AvqKi Aav`k, 1984 Gi aviv
30 Gi clause (h) mskvab Ki Gic weavb Kiv nqQ h, iqvjwU, UKwbKvj
mvwfm wd, UKwbKvj bv-nvD-wd A_ev UKwbKvj Gwm wd LvZ mevP
Abygv`bhvM LiP wbaviYKvj Ki`vZv Kvvbx KZK wbixwZ wnmve weeiYxZ
c`wkZ gybvdvi 8% G LvZ LiP wnme Abygv`b hvM ne| G wbiwcZ
KihvM Avq hvB nvK bv Kb Abygv`bhvM iqvjwU, UKwbKvj mvwfm wd,
UKwbKvj bv nvD wd A_ev UKwbKvj Gwm wd LvZ LiP wbaviYi mgq
Ki`vZv Kvvbx KZK wbixwZ wnmve weeiYxZ c`wkZ gybvdvKB wfw wnme
aiv ne|
(M) BbmbwUf evbvm t- AvqKi Aav`k, 1984 Gi aviv 30 Gi clause (j)
Abymvi BbmbwUf evbvm LvZ Abygv`bhvM LiP wbaviYKvj wbixwZ wnmve
weeiYxZ c`wkZ gybvdvK wfw wnme MY Kiv ne| KihvM Avq wbaviYKvj
c`wkZ gybvdvi mevP 10% ch BbmbwUf evbvm LvZ LiP c~ei bvq
Abygv`bhvM ne| G wbiwcZ KihvM Avq hvB nvK bv Kb Abygv`bhvM
BbmbwUf evbvm LvZ LiP wbaviYi mgq Ki`vZv Kvvbx KZK wbixwZ wnmve
weeiYxZ c`wkZ gybvdvKB wfw wnme aiv ne|
9| eemv cwZvb KZK fvov c`vbi m PK ev evsK Uvdvii gvag
cwikvai evaevaKZv msv weavb mshvRbt
eemv ev ckv Avq iqQ Ggb Ki`vZv KZK evwYwRK A_ev AvevwmK KvR
eeZ h Kvb mwi (feb, dvU, GcvUgU, Awdm m, `vKvb, dvix
20
BZvw`) fvov cwikvai AvqKi Aav`k, 1984 Gi aviv 30 G GKwU bZzb

clause (n) mwbek Kiv nqQ| G weavb Abyhvqx eemv ev ckv cwiPvjbvKvix
Ki`vZv KZK 1 RyjvB, 2014 _K h Kvb AsKi Mn mwi fvov m PK
A_ev evsK Uvdvii gvag cwikva Kiv bv nj D fvov LvZ `vexKZ LiP
AMvn Kiv ne|
10| AvqKi Aav`k, 1984 Gi 33 aviv mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 33 Gi clause
(d) Z 19(21B), (26), (27) or (28) Af
y Ki 19 aviv Ges 33(d) avivq
we`gvb AmvgmZv `~i Kiv nqQ|
11| wnmve iY cwZ (Method of accounting) msv aviv 35 mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Z wnmve iYi cwZ
welqK aviv 35 mskvab Kiv nqQ| mskvwaZ weavb Abyhvqx Kvb eemv ev
ckvi Rb ev Ab Kvb Drmi Avqi Rb ev h Kvb kYxi Ki`vZv ev Avqi
Rb wnmve iYi cwZ evW KZK wbaviY Kiv hve| G j RvZxq ivR^
evW mvaviY ev wekl Av`k Rvix KiZ cvie ej weavb Kiv nqQ| D
Av`ki gvag wnmve ev `wjjvw` wKfve ev Kvb& cwZZ msiwZ ne ev
evwYwRK jb`bi cwZ ev cwikvai cwZ wK ne Zv RvZxq ivR^ evW
wbaviY Kie|
G weavbi mv_ msMwZ iL evox fvov cwikvai cwZ wbaviY Kivi Rb
AvqKi wewagvjv, 1984 G bZzb GKwU wewa 8A mshvRb Kiv nqQ| D wewa
Abyhvqx wKfve evox fvov cwikvwaZ ne ev evsK wnmve Rgv Kiv ne Zv
wbaviY Kiv nqQ| D weavbi AvjvK evoxi gvwjK I fvovwUqvMYi KiYxq
mK 22/07/2014 wLt ZvwiL RvixKZ evwo fvov msv cwic-2 G
wevwiZ DjL Kiv nqQ|
35 avivi (3) Dcavivq mskvabx Gb Gic weavb Kiv nqQ h, PvUvW
GKvDUvUMYK Kvvbxi wnmve wbixv msv cwZe`b, D Kvvbxi
wnmvei LvZvc Ges Avw_K weeiYxmg~n evsjv`k GKvDwUs vvW (BAS) Ges
evsjv`k wdbvwqvj wicvwUs vvW (BFRS) Abymvi cZ Kiv nqQ gg
cZqYc c`vb KiZ ne|
21
12| wki Ki AeKvk myweav msv section 46B mskvab t

(K) AvqKi Aav`k, 1984 Gi 46B avivq ewYZ Ki AeKvki Rb wk vcbi
mgqmxgv 30 Ryb, 2015 _K ew Ki 30 Ryb, 2019 Kiv nqQ| dj D
mgqKvji ga vwcZ Ki AeKvkhvM wk wbavwiZ kZ c~iY mvc chvR
nvi Ki AevnwZ cve|
(L) cwiek eve wkK DrmvwnZ Kivi j Hybrid Hoffmann Kiln
(HHK) cwZi AUvgwUK BU wbgvY wkK Ki AeKvkhvM wk wnme
Af
z Kiv nqQ|
(M) ivRkvnx, Lyjbv, wmjU, ewikvj I iscyi wefvMi wmwU Kcvikb
GjvKvmg~n eZxZ Abvb GjvKvq 1 RyjvB, 2014 _K 30 Ryb, 2019
mgqKvji ga vwcZ I evwYwRK Drcv`b Avi Kiv wk cwZvbK 10
eQii Rb wbgic gnvmgvb nvi Ki AeKvk myweav c`vb Kiv nqQ tKi AevnwZi mgqKvj
c_g I wZxq eQi
ZZxq eQi
PZz_ eQi
cg eQi
l eQi
mg _K `kg eQi
AevnwZi nvi
Avqi 100%
Avqi 70%
Avqi 55%
Avqi 40%
Avqi 25%
Avqi 20%
13| wmwU Kcvikb GjvKvi evBi vwcZ Drcv`bg~Lx wk cwZvbK Ki

AevnwZ c`vbt
h mKj wk cwZvb (Kvvbx) Ki AeKvk myweavhvM ZvwjKvfz wk bq,
m mKj Drcv`bg~Lx wk 1 RyjvB, 2014 _K 30 Ryb, 2019 Gi ga
`ki h Kvb wmwU Kcvikbi Awavaxb GjvKvi evBi vcb Ki
evwYwRK Drcv`b i Kij m mKj Drcv`bg~Lx wk cwZvbK Gm,Avi,I
bs 185-AvBb/AvqKi/2014, ZvwiLt 1 RyjvB 2014 (cwiwk-11) Gi gvag,
wbgic Ki AevnwZ c`vb Kiv nqQt-
22
:
kZvejx
Ki iqvZi
bs
nvi
K| 1 RyjvB, 2014 nZ 30 Ryb, 2019 ch@ mgqi ga
evwYwRK Kvhg i Kij evwYwRK Kvhg ii
20%
cieZx 10 eQi ch@
L| wmwU Kcvikbi Awavaxb GjvKvi ga evwYwRK
Kvhg ceB i nqQ Gic Kvb wk cwZvb 1
RyjvB, 2014 nZ 30 Ryb, 2019 ch@ mgqi ga
wmwU Kcvikbi Awavaxb GjvKvi evBi
mYic vbv@iceK evwYwRK Kvhg i Kij,
vbv@i cieZx evwYwRK Kvhg ii cieZx 10 eQi
ch@
M| wmwU Kcvikbi GjvKvi evBi evwYwRK Kvhg i
nqQ, Gic we`gvb Kvb wk cwZvbi 30
Ryb, 2019 ch@
20%
10%
Ze wbgv Ki AevnwZi G weavb chvR ne bvt

(A) Kvb Ki AeKvk myweav cv wk cwZvb Ki AeKvk gqv`Kvj G
AevnwZ myweav cve bv;
(Av) AvqKi AevnwZ cv Kvb wk cwZvb Ki AevnwZi gqv`Kvj G
AevnwZ myweav cve bv;
(B) Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44
Gi gZvej RvixKZ cvcbi Aaxb nvmKZ nvi Ki myweav fvMKvix
wk cwZvb nvmKZ nvi Ki myweav fvMi gqv`Kvj G AevnwZ
myweav cve bv;
(C) Kvb K GP publicly traded company wnme ZvwjKvfy
Kvcvbx G AevnwZ myweav cve bv;
(O) cwiek Awaì KZK nvjbvMv` cwiek Qvoc cv wk cwZvb bv
nj G AevnwZ myweav cve bv|
23
14| fZ AeKvVvgvi Ki AeKvk msv aviv 46C mskvabt

AvqKi Aav`k, 1984 Gi 46C avivq ewYZ fZ AeKvVvgv myweavi Ki
AeKvki Rb fZ AeKvVvgv wbgvYi mgqmxgv 30Ryb, 2015 _K 30 Ryb,
2019 ch ew Kiv nqQ| dj 30 Ryb, 2019 Gi ga wbwgZ Ki
AeKvkhvM fZ AeKvVvgvmg~n chvR nvi Ki AevnwZ cve|
15| URvix e, URvix wej, wWevi Ges Abvb wmwKDwiwUR Gi Dci Drm
Ki KZb msv aviv 51 mskvabt
A_ AvBb, 2014 Gi gvag wmwKDwiwUR Gi myì Dci Drm AwMg
(upfront) Kii nvi 10% _K nvm Ki 5% Kiv nqQ| GKB mv_ aviv
51(1) Gi cvfvBmvwU Ges D avivi Dcaviv (3) wejvc Ki URvix e,
URvix wej Ges wWevii myì Dci 5% nvi Drm AwMg Ki msMni
weavb Kiv nqQ|
1 RyjvB, 2014 ev Gici h mKj URvix e, URvix wej I miKvix
wmwKDwiwUR weq Kiv ne, m mKj wmwKDwiwUR weqi mgq gqv`v
Df~Z my` ev wWmKvDUi Dci AwMg (upfront) Drm AvqKi msMn KiZ
ne|
G weavb 1 RyjvB, 2014 _K KvhKi ne|
16| jvKvj Gjwmi gvag gvjvgvj qi Drm AvqKi KZbi Rb GKwU
bZzb aviv 52U mwbekt
aviv 52 nZ jvKvj Gjwm kjv wejvc KiZt jvKvj Gjwmi gvag
gvjvgvj qi Drm Ki KZbi c_K weavb Ki 52U aviv mwbek Kiv
nqQ| bZzb cewZZ G avivi ewkmg~n wbgic t
jvKvj Gjwm A_ev Abyic Kvb dvBbvws GwMgUi gvag gvjvgvj
qi Gjwm g~j 5 j UvKvi AwaK nj m~Y Gjwm g~ji Dci Gjwm
issuing evsK KZK Gjwmi g~j cwikvaKvj 3% nvi Drm Ki KZb
KiZ ne| G Gjwmi g~j 5 j UvKvi AwaK bv nj Drm Ki KZb
chvR ne bv|
KwZcq wbZ cqvRbxq fvM mvgMx hgb-Avjy, wcuqvR, imyb, Qvjv, eyU,
Wvj, Av`v, njy`, gwiP, Pvj, Mg, fzv, AvUv, gq`v, jeY, fvR Zj, wPwb,
MvjgwiP, GjvP, `viwPwb, je, ZRcvZv, LRyi, mKj cKvi dj BZvw` h
24
Kvb AsKi gvjvgvj jvKvj Gjwmi gvag qi Drm Ki KZbi G

weavb chvR ne bv|
jvKvj Gjwmi cwieZ Ab Kvb dvBbvws GwMgUi AvIZvq hgb
Bbfqm dvBbvws, mvcvBqvi dvBbvws A_ev Ab h bvgB AwfwnZ Kiv
nvK bv Kb, cKwZMZfve jvKvj Gjwmi Abyic cwqvq gvjvgvj qi
Drm Ki KZbi G weavb chvR ne|
Inland Documentary Bill Purchase (IDBP) ev Local Documentary Bill
Purchase (LDBP) ev Abyic Kvb cwZZ gvjvgvji weZv hw` Gjwmi
gqv` c~wZi c~e Kvb negotiating evsK nZ D Gjwmi wecixZ A_
MnY Ki m D negotiating evsK Drm KZbhvM Kii cwigvY
weePbvq wbq D Gjwmi wecixZ A_ cwikva Kie| Ze Gjwm issuing
evsKB Gjwmi g~j P~ovfve cwikvai mgq Drm Ki KZb Ki Zv
gvjvgvj weZvi c miKvix KvlvMvi Rgv c`vb Kie|
jvKvj Gjwmi gvag Kejgv `ki Afi cybtweq A_ev
cybtcwqvKiYi gvag weqi evwYwRK Dk gvjvgvj qi aviv
52U chvR ne| vbxq ev AvRvwZK ìci gvag A_ev Pzwci
AvIZvq gvjvgvj mieivni A_i jb`b jvKvj Gjwmi gvag njI
cybtweq A_ev cybtcwqvKiYi gvag weqi evwYwRK Dk qKZ bv
nj 52U aviv chvR ne bv| G wVKv`vix/mieivn Kvhgi Rb
chvR aviv 52 Ges AvqKi wewa-16 Abyhvqx chvR nvi AvqKi KZb KiZ
ne|
h mieivn/wVKv`vix weji Dci aviv 52 Ges AvqKi wewa-16
Abyhvqx Ki KZb Kiv ne, m D mieivn/wVKv`vix wej jvKvj Gjwmi
gvag cwikva Kiv njI GKB mieivn/wVKv`vix weji Dci cybivq 52U
avivq Drm Ki KZb chvR ne bv|
evsjv`k _K we`k 100% cY ivbx msv Av`k (gvvi Gjwm)
evevqbi j ivbxi Av`kvaxb cY cZ RwoZ AvbylwK Abvb cY
evK-Uz-evK Gjwmi gvag qi 52U avivi AvIZvq Drm Ki KZb
chvR ne bv|
jvKvj Gjwmi wecixZ Drm KwZZ G Ki Pov Ki `vq wnme weewPZ
bv nq AwMg Ki wnme weewPZ ne|
25

D`vniY 1t
ABC Ltd. K 2 KvwU UvKv g~ji hcvwZ mieivn Kivi Rb XYZ Ltd.
Pzwe nq Ges D Pyw g~j cwikvai Rb XYZ Ltd. Gi AbyK~j ABC
Ltd. GKwU vbxq FYc (jvKvj Gjwm) c`vb Ki| D hcvwZ ABC Ltd.
wbR^ KviLvbvq Drcv`b KvR eenvii Rb vcb Ki|

G D hcvwZ jvKvj Gjwmi gvag msMn Kiv njI Zv cybtweq
A_ev cybtcwqvKiYi gvag weqi evwYwRK Dk q Kiv nqwb weavq
aviv 52U chvR ne bv| eis G AvqKi Aav`k, 1984 Gi aviv 52
Ges wewa 16 Abymvi mieivn g~ji Dci AvqKi KZb chvR ne| D
mieivn weji Dci ABC Ltd. wewa-16 Abymvi Ki KZb Ki Rgv `qvi ci
GKB mieivn weji Dci L/C Issuing Bank ev L/C Negotiating Bank K
52U A_ev Ab Kvb avivq cybivq Kvb Ki KZb KiZ ne bv|
D`vniY-2t
evsjv`k wbewZ `ywU Kvvbx h_vg LMN Ltd. Ges PQR Ltd. evwYwRK
Dk BjKUwb cY q-weq mZ nq| G Dk cYi Zv LMN
Ltd. Gi c Zvi evsK mvbvjx evsK wjwgUW cYi weZv PQR Ltd. K
vbxq FYc (Local L/C) c`vb Ki| 90 w`b gqv`x G FYci g~jgvb 1
KvwU UvKv| Gjwmi gqv`c~Zxi ci cY weZv PQR Ltd. D Gjwmi g~j
Av`vqi Rb Zvi evsK icvjx evsK wjwgUW Gi gvag G Gjwm WKzgU
`vwLj Ki| G L/C Issuing Bank wnme mvbvjx evsK wjwgUWK
Gjwmi A_ cwikvaKvj Gjwm g~ji Dci 3% nvi Drm Ki KZb KiZ
ne| GKB jb`bi Rb L/C Negotiating evsKK Ab Kvb avivq cybivq
Drm Ki KZb KiZ ne bv|
D`vniY-3t
KYdzjx UWvm wjwgUW jvnvi iW q-weq wbqvwRZ GKwU eemv cwZvb|
D Kvvbx 25 RyjvB, 2014 ZvwiL iW cZKvix Kvvbx myigv xj
BvwR wjwgUW nZ 10 KvwU UvKv g~ji cY q Ki Ges D cY g~ji
wecixZ myigv xj BvwR Gi AbyK~j KYdzjx UWvm wjwgUW Gi c
cvBg evsK wjwgUW KZK 120 w`b gqv`x vbxq FYc Bmy Ki| myigv
xj BvwR D FYcwU Zvi evsK hgybv evsK wjwgUW Gi wbKU 1 AvM,
2014 ZvwiL IDBP/LDBP cwZZ weq Ki|
26
G L/C Negotiating Bank wnme hgybv evsK wjt KZK myigv xj

BvwR wjwgUWK IDBP/LDBP Gi wecixZ A_ cwikvai mgq Gjwm
g~ji Dci 3% nvi KZbhvM Ki weePbvq wbq A_ cwikva KiZ ne|
Ze G L/C Issuing Bank A_vr cvBg evsK wjt KZK Gjwmi gqv`
c~ZxZ L/C Negotiating Bank K Gjwm g~j cwikvaKvj 3% nvi Drm
Ki KZb Ki miKvix KvlvMvi Rgv c`vb KiZ ne Ges myigv xj
BvwR wjwgUW Gi AbyK~j D Drm Ki KZb msv mb`c c`vb KiZ
ne|
17| GvKPzqvwiqvj mvwfm (actuarial service) K cdkbvj mvwfmi
Afy Ki Drm Ki KZb msv aviv 52A mskvabt
A_ AvBb, 2014 Gi gvag 52A avivi explanation Gi clause (a)
mskvab Ki cdkbvj mvwfm Gi ga GvKPzqvwiqvj mvwfm K
Afy Kiv nqQ| dj GvKPyqvwiqvj mvwfm (actuarial service) _K
cv wd Gi Dci G avivq ewYZ Abvb Ki`vZvi bvq 12 wWwRUi wUAvBGb
_vKj 10% nvi Ab_vq 15% nvi Drm Ki KZbi weavb Kiv nqQ|
18| cbkbvi mqc Ges IqR Avbvm WfjcgU ei myì Dci Drm
Ki KZb msv aviv 52D mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52D Z GKwU
bZzb cvfvBmv Ges 6 Zdwmj cvU-A Z GKwU bZyb cvivMvd 32A
mshvRbi gvag cbkbvi mqc I IqR Avbvm WfjcgU e 5 j
UvKv ch ghvwRZ (cumulative) wewbqvM nZ AwRZ my` Avq Kigy
Kiv nqQ| 5 j UvKvi AwaK wewbqvMi myì Dci 5% nvi Drm Ki
KZbi weavb envj iqQ| ZvQvov, 82wm avivq cqvRbxq mskvabx Gb
cbkbvi mqc Ges IqR Avbvm WfjcgU e Gi myì Dci KwZZ
KiK P~ov Ki`vq wnme weePbv Kivi weavb Kiv nqQ|
Ki wbaviY chvq cbkbvi mqc/IqR Avbvm WfjcgU e Gi gybvdv
LvZ aviv 82C(4) Abymvi Avq cwiMYbvi mgq cbkbvi mqc Ges IqR
Avbvm WfjcgU e Gi gybvdvi Dci KwZZ Kii AvbycvwZK AskB
Ki`vZvi G LvZ Avq wnme weewPZ ne| Ze cbkbvi mqc/IqR
Avbvm WfjcgU e Gi gybvdvi cwigvY mywbw` weavq cKZ gybvdvi cwigvY
27
Ges G LvZ aviv 82C(4) Abymvi wbiwcZ AvbycvwZK Avq Gi cv_Ki Dci aviv
82C(6) Gi weavb chvR ne bv Ges Ki`vZvK D cv_Ki Rb Kvb
AwZwi Ki cwikva KiZ ne bv| Gic cv_K Ki`vZvi m` cwiewi Drm
wnme weewPZ ne|
1 RyjvB, 2014 A_ev Zvi ci GK ev GKvwaK ZvwiL qKZ cbkbvi mqc
ev IqR Avbvm WfjcgU ei cwigvY GK 5 j UvKv AwZg bv Kij
D cbkbvi mqc ev IqR Avbvm WfjcgU ei my` Kigy ne| D
5 j UvKvi e bM`vqb bv Ki cybivq h Kvb AsKi cbkbvi mqc ev
IqR Avbvm WfjcgU e q Kij, m h A_ eQi Zv q Kiv ne
m A_ eQi c~ei qKZ cbkbvi mqc ev IqR Avbvm WfjcgU
emn mgy`q cbkbvi mqc ev IqR Avbvm WfjcgU ei my` Avq
m~Y KihvM ne Ges D mgy`q myì Dci 5% nvi Ki KZb KiZ ne|
Abvb mqci myì Dci c~ei bvq 5% nvi Drm Ki KZb Kiv ne Ges
Ki wbaviYKvj Drm KwZZ Kii wWU c`vb Kiv ne|
Drm Ki KZbi G bZzb weavb 1 RyjvB 2014 _K Ges 82wm avivq P~ov
Ki`vq msv weavb 2015-16 Ki eQi _K KvhKi ne|
D`vniY-1t
Rbve ^cb Kzgvi ivq hyiv PvKzixiZ GKRb Awbevmx evsjv`kx| wZwb 1
RyjvB, 2014 ZvwiL 50 j UvKvi Wage Earners Development Bond
(WEDB) q Kib|
2014-15 A_ eQi wZwb D WEDB nZ 6 j UvKv gvU gybvdv ARb Kib|
GQvov 2014-15 A_ eQi wZwb jkvb GKwU dvU fvov nZ Mn mw LvZ
bxU 4 j 10 nvRvi UvKv Avq ARb Kib|
Rbve ^cb Kzgvi ivqi WEDB nZ AwRZ gybvdv 6 j UvKvi Dci 5% nvi
30 nvRvi UvKv Drm Ki KZb KiZ ne hv 2015-16 Ki eQi P~ov Ki`vq
wnme weewPZ ne|
2015-16 Ki eQi Rbve ^cb Kzgvi ivq ay evox fvov Avq 4,10,000 UvKvi
Dci wbavwiZ nvi Ki cwikva Kieb|
Ki wbaviY chvq IqR Avbvm WfjcgU e Gi gybvdv LvZ aviv 82C(4)
Abymvi Avq cwiMYbvi mgq IqR Avbvm WfjcgU e Gi gybvdvi Dci
KwZZ Kii AvbycvwZK AskB Rbve ^cb Kzgvi ivqi G LvZ Avq wnmve
weewPZ ne| Ze IqR Avbvm WfjcgU e Gi gybvdvi cwigvY mywbw`
28
weavq cKZ gybvdvi cwigvY Ges G LvZ aviv 82C(4) Abymvi wbiwcZ AvbycvwZK
Avq Gi cv_Ki Dci aviv 82C(6) Gi weavb chvR ne bv Ges Rbve ^cb
Kzgvi ivq K D cv_Ki Rb Kvb AwZwi Ki cwikva KiZ ne bv| Gic
cv_K Zuvi m` cwiewi Drm wnme weewPZ ne|
D`vniY-2t
Rbve nvweeyi ingvb GKRb Aemicv miKvix PvKzwiRxex| Gwcj 2014 gvm
Aemi MnY Kib| 1 RyjvB, 2014 ZvwiL wZwb 30 j UvKvi cbkbvi mqc
q Kib Ges 2014-15 A_ eQi wZwb 3,95,700/- UvKv gvU gybvdv ARb
Kib| 2014-15 A_ eQi wZwb GKwU cKi civgkK wnme gvU 12 j UvKv
ARb Kib|
Rbve nvweeyi ingvbi cbkbvi mqc nZ AwRZ gybvdv 3,95,700/- UvKvi
Dci 5% nvi 19,785/- UvKv Drm Ki KZb KiZ ne Ges D Ki 2015-16
Ki eQi Zuvi P~ov Ki`vq ej MY ne |
Ki wbaviY chvq cbkbvi mqci gybvdv LvZ aviv 82C(4) Abymvi Avq
cwiMYbvi mgq cbkbvi mqci gybvdvi Dci KwZZ Kii AvbycvwZK AskB
Rbve nvweeyi ingvbi G LvZ Avq wnme weewPZ ne| Ze cbkbvi mqci
gybvdvi cwigvY mywbw` weavq cKZ gybvdvi cwigvY Ges G LvZ aviv 82C(4)
Abymvi wbiwcZ AvbycvwZK Avq Gi cv_Ki Dci aviv 82C(6) Gi weavb chvR
ne bv Ges Rbve nvweeyi ingvbK D cv_Ki Rb Kvb AwZwi Ki cwikva
KiZ ne bv| Gic cv_K Zuvi m` cwiewi Drm wnme weewPZ ne|
D`vniY-3t
Rbve weavb P` ji hyivR PvKzwiiZ GKRb Awbevmx evsjv`kx Ki`vZv| wZwb
RyjvB 2014 gvm 5 eQi gqv`x 3 j UvKvi WEDB q Kib Ges RyjvB 2015
gvm cybivq 5 eQi gqv`x 10 j UvKvi WEDB q Kib|
G 2014-15 A_ eQi 3 j UvKvi IqR Avbvm WfjcgU ei cv
gybvdvi Dci Drm Ki KZb KiZ ne bv Ges 2015-16 Ki eQi D gybvdv
Kigy Avq wnme weewPZ ne|
2015-16 A_ eQi hnZz Rbve weavb P` jii IqR Avbvm WfjcgU e
wewbqvMi cwigvY c~ei wewbqvMmn 5 j UvKv AwZg KiQ mnZz 2015-16
A_ eQi aviYKZ m~Y wewbqvM A_vr 13 j UvKv wewbqvMi AwRZ gybvdvi
Dci 5% nvi Ki KZb KiZ ne| D Drm KwZZ Ki 2016-17 Ki eQii
Rb Ki`vZvi P~ov Ki`vq ej MY ne|
29
D`vniY-4t
Rbve AvwRRyi ingvb GKRb miKvwi PvKzwiRxex wnme gvP 2014 gvm Aemi
MnY Kib| wZwb RyjvB 2014 gvm 5 eQi gqv`x 4 j UvKvi cbkbvi mqc
q Kib Ges RyjvB 2015 gvm cybivq 5 eQi gqv`x 15 j UvKvi cbkbvi
mqc q Kib|
G 2014-15 A_ eQi 4 j UvKvi cbkbvi mqc nZ cv gybvdvi Dci
Drm Ki KZb KiZ ne bv Ges 2015-16 Ki eQi D gybvdv Kigy Avq
wnme weewPZ ne|
2015-16 A_ eQi hnZz Rbve AvwRRyi ingvbi cbkbvi mqc wewbqvMi
cwigvY c~ei wewbqvMmn 5 j UvKv AwZg KiQ mnZz 2015-16 A_ eQi
aviYKZ m~Y wewbqvM A_vr 19 j UvKv wewbqvMi AwRZ gybvdvi Dci 5%
nvi Ki KZb KiZ ne| D Drm KwZZ Ki 2016-17 Ki eQii Rb
Ki`vZvi P~ov Ki`vq ej MY ne|
19| BU fvUv _K Ki msMn msv aviv 52F mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52F mskvab Ki
BU fvUvq Drcv`b gZvi wfwZ Rjv ckvmKi ì _K BU fvUvi BU Zwii
AbygwZc msMnKvj ev bevqbKvj AwMg AvqKi cwikvai nvi wbgic
cybtwbaviY Kiv nqQtmKkb
Drm msMnxZ AvqKii nvi
cwZwU GK mKkb Gi Rb
45,000/cwZwU ò mKkb Gi Rb
70,000/cwZwU `yB mKkb Gi Rb
90,000/hi mvnvh BU Zwii
1,50,000/ZvQvov 184A(1) avivi clause (v) Abymvi weK wd msv wbgv `ywU weavb
Kiv nqQtK) cwZ eQi cwiek Awaì _K Qvoc MnYi mgq weK wdi
gvwjKK mswk DcKi Kwgkbvi KZK BmyKZ Uv wKqvi mvwUwdKU
`vwLj KiZ ne; Ges
L) Rjv ckvmKi ì _K BU fvUvi Qvoc bevqbi mgq weK wdi
gvwjKK mswk DcKi Kwgkbvi KZK BmyKZ Uv wKqvi mvwUwdKU
`vwLj KiZ ne|
30
20| Uvfj GRU nZ Drm Ki Avivc msv aviv 52JJ mwbek t

A_ AvBb, 2014 Gi gvag Uvfj GRw KZK cv Kwgkb ev Abvb cvwi
Dci Ki KZbi Dk AvqKi Aav`k, 1984 Z GKwU bZzb aviv 52JJ
mwbek Kiv nqQ| D weavb Abymvi Uvfj GRx KZK cv Kwgkb,
wWmKvDU, BbmbwUf evbvm wKsev Abyic Kvb cvwi Dci Kwgkb,
wWmKvDU, BbmbwUf evbvm BZvw` c`vbKvix mswk GqvijvBbm& KZc,
Rbvij mjm& GRU (GSA) ev Abyic Ab Kvb KZcK 3% nvi Drm
Ki KZb KiZ ne|
21| KzBK iUvj Kvvbxi Drm Ki KZb msv aviv 52N mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 52N avivq mskvabx
Gb KzBK ivj Kvvbxmg~nK A_ cwikvai Drm Ki KZbi nvi
4% _K ew Ki 6% nvi cybtwbaviY Kiv nqQ|
22| evZjRvZ Lvevi cvwb ev wgbvij IqvUvi Gi Dci Drm AwMg Ki Avivc
msv aviv 52S mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 52S mskvab Kiv
nqQ| mskvwaZ weavb gvZveK md&U wWsKm ev Kvgj cvbxq Gi bvq
evZjRvZ Lvevi cvwb ev wgbvij IqvUvi Gi chvR v/evivj
mieivnKvj Zvi wbKU nZ mswk cYi g~ji Dci 3% nvi w` wmwKDwiwU
wcwUs Kcvikb (evsjv`k) wjwgUW KZK AwMg AvqKi msMn KiZ ne|
G cYi g~j ejZ gj mshvRb Ki (g~mK) Avivci Dk wbavwiZ
g~jK evSve|
evZjRvZ Lvevi cvwb ejZ QvU-eo h Kvb AvKvii evZj, Rvi, Kvb ev
wmwjvi evRviRvZKZ Lvevi cvwb hvi g~j mshvRb Ki AvBb Abyhvqx
v/evivj chvR ZvK eySve| evZjRvZ Lvevi cvwb ev wgbvij
IqvUvi Gi evivj qi mgq cwikvwaZ G AwMg Ki cieZxZ Ki`vZvi
mswk Ki eli c`q Kii wecixZ mg^q Kiv ne|
evZjRvZ Lvevi cvwb ev wgbvij IqvUvi Gi Drm AwMg Ki msMni G
weavb 1 RyjvB, 2014 _K KvhKi ne|
31
23| Rxeb exgv cwjwmi gybvdvi Dci Drm Ki Avivc msv aviv 52T mwbekt
A_ AvBb, 2014 Gi gvag Rxeb exgv cwjwmi gybvdv c`vbi Drm Ki
KZbi weavb Kiv nqQ| h mKj Rxeb exgv cwjwmi gqv` c~Y nqQ, m
mKj Rxeb exgv cwjwmi A_ c`vbi cwjwm nvvi KZK cwikvwaZ
wcwgqvgi AwZwi gybvdv c`vb Kiv nj mgy`q gybvdvi Dci 5% nvi Drm Ki
KZb KiZ ne| Drm KwZZ G Ki cwjwm nvvii AMxg AvqKi wnme
weewPZ ne Ges mswk Kieli c`q Kii wecixZ mg^q Kiv ne|
Ze exgv PjvKvjxb mgq exgvi wKw cwikvaKvix cwjwm nvvi gZyeiY Kij
Zvi cwievi/DivaxKvi KZK cv A_i Drm Ki KZbi G weavb chvR
ne bv|
ZvQvov, exgvi gqv` m~Y c~wZi AvM exgvKZ AsKi Ask wekl dir c`vb
Kiv nj, D A_i Dci Drm Ki KZbi G weavb chvR ne bv|
D`vniY-1t Rbve Avkivdzj Avjg 1996 mvji 15 mî AvgwiKvb jvBd
Byi Kvvbxi mv_ evwlK 7,500 UvKv wcwgqvg cwikva mvc 1 j UvKv
g~ji GKwU cwjwm MnY Kib| Rbve Avkivdzj Avjg 18 eQi gqvì G
cwjwmi A_ 6 eQi ci 25% A_vr 25,000 UvKv, 12 (evi) eQi ci 25% A_vr
25,000 UvKv Ges gybvdvmn 18 eQi c~wZZ 15 mî, 2014 ZvwiL gvU
1,15,000 UvKv cv nb| G Rbve Avkivdzj Avjgi cv gybvdvi cwigvY
wbgict6 eQi c~wZZ cv
25,000/12 eQi c~wZZ cv
25,000/18 eQi c~wZZ gybvdvmn cv
1,25,000/gvU cvw
1,75,000/ev`t 18 eQii wcwgqvg eve` cwikva (7,500 x18)
gybvdvi cwigvY
myZivs, G 40,000 UvKv gybvdvi Dci 5% nvi
Drm Ki KZbi cwigvY ne 2,000 UvKv|
1,35,000/40,000/-
D`vniY-2t
Rbve Rij Bmjvg Zvi mvbi bvg 16 eQi gqvì evwlK 7,600 UvKv
wcwgqvg 1998 mvj 1 j UvKv g~j gvbi wkvexgv MnY Kib hv _K wZwb
gqv`v 2014 mvji wWmî gvm gybvdvmn 2,30,000/- UvKv cv nb|
32
G gvU gybvdvi cwigvY ne [2,30,000 UvKv - (7600 x16)] = 1,08,400

UvKv Ges D gybvdvi Dci 5% nvi Ki KZbi cwigvY ne 5,420 UvKv|
D`vniY-3t
Rbve jvj wgqv Rvbyqvix 2009 G evwlK 9,000 UvKv wcwgqvgi wfwZ 1 j
UvKv g~ji 18 eQi gqv`x GKwU Rxeb exgv cwjwm MnY Kib| 3 wKwZ
diZhvM G exgv cwjwmi 6 eQi c~wZZ Rvbyqvix 2015 gvm exgv g~ji 25%
A_vr 25,000 UvKv diZ cvb|
G diZ cv 25,000 UvKvi Dci Drm Ki KZb chvR bq, KviY GwU
gybvdv bq eis cwjwm nvvi KZK exgv g~ji Ask wekl dir cvw|
24| gvevBj dvb Kvvbx KZK cwikvwaZ iwfwbD kqvwis, jvBm wdm,
PvR BZvwì Dci Drm Ki KZb msv aviv 52V mwbekt
gvevBj dvb Kvvbx KZK KUvg GmvBbgU wdm, jvBm GKzBwRkb
wdm, GwcKkb wdm, evwlK jvBm wdm, jvBm wiwbDqvj wdm, iwfwbD
kqvwis, mvkvj AewjMkb dv `vb A_ev Ab Kvb wdm ev PvRm BZvw` h
Kvb bvg A_ evsjv`k UwjhvMvhvM wbqY KZc (BTRC) K cwikvaKvj
D mKj A_i Dci 10% nvi Drm Ki KZbi weavb Kiv nqQ|
Drm KwZZ G Ki AwMg AvqKi wnme A_ MnYKvix evsjv`k UwjhvMvhvM
wbqYKvix Kwgkbi (BTRC) KihvM Avqi Dci c`q AvqKii wecixZ
mswk Ki eQi mg^q Kiv ne|
25| evwo fvov nZ Drm Ki KZb msv aviv 53A mskvabt
A_ AvBb, 2014 Gi gvag aviv 53A mskvab Ki evox fvovi Dci Drm Ki
KZbi cwiwa mcmviY Kiv nqQ| mskvwaZ 53A avivi weavb Abyhvqx
Ki`vZvi kYx ev ghv`v (status) wbwekl evox fvov _K Drm Ki KZbKvix
KZci ga nvmcvZvj, wKwbK ev WvqvMbwK mUviK Afy Kiv nqQ|
dj Kvb nvmcvZvj, wKwbK ev WvqvMbwK mUvi Kvvbx Ki`vZv bv njI
ZvìK evoxfvov cwikva Kvj 5% nvi Drm Ki KZb KiZ ne|
33
26| Export cash subsidy Gi Dci Drm Ki KZb msv aviv 53DDD
mskvab t
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53DDD mskvab
KiZt export cash subsidy Gi Dci Drm Ki KZbi nvi 5% _K nvm
Ki 3% Kiv nqQ|
27| wWwweDkb LvZ AbywgZ Kwgkb nZ Drm Ki KZb msv aviv 53E
mskvabt
h mKj cY c~e wbavwiZ LyPiv gj (GgAviwc) wew nq, m mKj cY wjwLZ
Pzwi AvIZvq wWjvi ev GRU Gi gvag weqi , GgAviwc I wWjvi
g~ji cv_KK Kwgkb ej MY Ki D AbywgZ Kwgkbi Dci 5% nvi Drm
Ki KZbi weavb Kiv nqwQj| A_ AvBb, 2014 Gi gvag 53E(2) aviv
mskvab KiZt D AbywgZ Kwgkbi Dci Drm Ki KZbi nvi 5% _K nvm
Ki 3% wbaviY Kiv nqQ|
28| Rwg ev Mn mw nvii nvi g~ji Dci Drm AwMg Ki
msMni nvi cybtwbaviY msv aviv 53H Gi cwZvcbt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 53H cwZvcb
Ges AvqKi wewagvjv, 1984 Z GKwU bZyb wewagvjv 17II mwbeki gvag Rwg
ev Mn mw wewqKvj chvR Drm Ki KZbi nvi mskvab Kiv nqQ|
mskvwaZ weavb Abyhvqx XvKv, bvivqYM, MvRxcyi Ges PMvg Rjvi KwZcq
iZc~Y GjvKvi Rwg ev vcbv iwRkbi mgq Rwgi KvVv cwZ nvi
A_ev `wjj g~ji 4% (hwU ekx) Ges vcbvi cwZ eMwgUvi 600 UvKv
A_ev vcbvi `wjjg~ji 4% (hwU ekx) nvi Ki msMni weavb Kiv nqQ|
Rwg ev Mn mw weqi weq g~ji Dci we`gvb Drm Ki KZbi
nvi cwieZb Ki AvqKi wewa 17II Abymvi c_K wZbwU Zdwmj (a), (b) Ges
(c) Z Drm Ki KZbi chvR nvi DjL Kiv nqQ|
ZvQvov, AvqKi Aav`k, 1984 Gi aviv 2(15) mskvab Ki g~jabx mwi
msv cwieZb Kivq Ges aviv 53H cwZvcb Kivq cimfvi evBii Kwl Rwg
weqi I iwRkb g~ji 1% nvi Drm Ki Avivci weavb Kiv
nqQ| AwMg Av`vqKZ G Ki Pov Ki`vq wnme weePbvi weavb envj AvQ|
34
wbw`KZ GjvKvi Rwgi KvVv cwZ AvqKi Ges vcbvi eMwgUvi cwZ
c`q AvqKi welqK cwic bs-1(AvqKi)/2014 Zvs-9 RyjvB 2014 Z
wevwiZ evLv c`vb Kiv nqQ|
29| ivRDK, wmwWG, KwWG, AviwWG Ges GbGBPG KZK `xNgqv`x jxR `wjj
iwRkbi mgq `wjj gji Dci Drm AwMg Ki msMni weavb msv
aviv 53HH mwbekt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Z bZzb aviv 53HH
mwbek Ki ivRavbx Dbqb KZc (ivRDK), PMvg Dbqb KZc (wmwWG),
Lyjbv Dbqb KZc (KwWG), ivRkvnx Dbqb KZc (AviwWG) Ges RvZxq
Mnvqb KZc (GbGBPG) GB 5wU msv ev KZc KZK 10 eQi ev Gi AwaK
gqvì vei mwi jxR `wjj iwRkbi mgq `wjj gji 4% nvi Drm
Ki msMni weavb Kiv nqQ|
AvivwcZ G Ki jxR`vZv cwZvb (lessor) K cwikva KiZ ne| A_vr
ivRavbx Dbqb KZc (ivRDK), PMvg Dbqb KZc (wmwWG), Lyjbv Dbqb
KZc (KwWG), ivRkvnx Dbqb KZc (AviwWG), RvZxq Mnvqb KZc
(GbGBPG) mg~nK G AwMg Ki cwikva KiZ ne| mswk jxR`vZv KZci
KihvM Avqi Dci c`q AvqKii wecixZ D AwMg Ki mg^q Kiv hve|
A_vr ivRDK, wmwWG, KwWG, AviwWG Ges GbGBPG KZK cwikvwaZ GB
AwMg Ki 2015-16 Ki el nZ mswk Ki eli c`q Kii wecixZ mg^q
Kiv hve|
30| AbjvBb wevcbi Dci Drm Ki KZb msv aviv 53K mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 53K aviv mskvab
Ki wcU I BjKUwbK wgwWqvi cvkvcvwk AbjvBb wevcbi Rb c`q
A_i DciI 3% nvi Drm Ki KZb Kivi weavb Kiv nqQ|
35
31| XvKv I PMvg K GP Gi kqvi nvi _K AwRZ gybvdvi Dci

Drm Ki msMn msv aviv 53N mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Z GKwU bZyb aviv 53N
mwbewkZ nqQ| D avivi weavb Abymvi Kvb kqvinvvi KZK K GP
Gi kqvinvviì kqvi nvi A_ev nvii NvlYv ev nvii AbygwZ
c`vbi mgq K GPmg~ni cavb wbevnx KgKZvK D kqvi nvi nZ
AwRZ gybvdvi Dci 15% nvi Drm Ki msMn KiZ ne|
nvwiZ kqvii nvi g~j Ges D kqvii ARb g~j (cost of acquisition)
Gi cv_KK gybvdv wnme MY Ki D gybvdvi Dci 15% nvi Drm Ki msMn
KiZ ne|
GPm wWwgDPyqvjvBRkb AvBb, 2013 Abymvi 21 bfî, 2013 _K
XvKv I PMvg K GP wWwgDPyqvjvBRW K GP wnme Kvhg i
KiQ| D AvBbi AvIZvq K GPmg~ni wWwgDPyqvjvBRkbi cwqv
m~Y nIqvi cwZ mswk K GPi cvb m`mMY Zuvì m`mcì
wecixZ cZK 10 UvKv AwfwnZ g~ji mgvb msLK kqvi cv nb Ges cZK
m`m wbR wbR K GP Gi GKwU Trading Right Entitlement Certificate ev
TREC webv g~j cv nb| G cwqvq cvb wgDPyqvjvBRW K GPi
m`mMY beMwVZ wWwgDPzqvjvBRW K GPi (kqvi viv mxgve Kvvbx)
kqvi nvvi cwiYZ nb|
wWwgDPzqvjvBRkb AvBb Abymvi K GPi D kqvimg~n Ges Trading
Right Entitlement Certificate (TREC) nvihvM| 53N avivi weavb Abymvi
D kqvi nvi _K AwRZ gybvdvi Dci 15% nvi Drm Ki msMn KiZ
ne|
cwZ kqvii ARb g~j (cost of acquition) wbaviY Ges gybvdvi Dci
KivivctwWwgDPzqvjvBRW K GPi kqvinvvi Kvvbxmg~ni kqvi nvi nZ
AwRZ gybvdv wbicbi j cwZwU kqvii ARb g~j (cost of acqusition)
wbicY Ki wbgic Ki Avivc Kiv netK) wWwgDPzqvjvBRW K GPi kqvinvvi Kvvbx cvb wgDPzqvjvBRW
K GPi m`mc` jvfi Rb h A_ cwikva KiQ, ZvB ne
36
wWwgDPzqvjvBRW K GP nZ cv mKj kqvii Ges Trading Right

Entitlement Certificate (TREC) Gi ARb g~j (cost of acquition);
L) wWwgDPzqvjvBRW K GPi kqvinvvi Kvvbxmg~ni
wWwgDPyqvjvBRkbi c~e A_vr 21 bfî, 2013 ZvwiLi c~e cZKZ
Balance Sheet G K GP Gi m`mc` jvfi Rb cwikvwaZ A_i h
cwigvY c`kb Kiv nqQ, ZvB ne K GP _K cv mKj kqvi Ges
Trading Right Entitlement Certificate (TREC) Gi ARb g~j| G K
GPi Kvb kqvi nvvi Kvvbx hw` K GPi m`mc`/ kqvii
cybtg~jvqb (revaluation) Ki Balance Sheet Gi m` cvk ARb g~ji
AwZwi g~j c`kb Ki, m cybtg~jvqbi dj wbiwcZ evowZ g~j ev
cybtg~jvqb wiRvf (revaluation reserve) hv Balance Sheet Gi `vq I BKyBwU
cvk c`kY Kiv nq _vK Zv weePbvq bv wbq cKZ ARb g~jKB D kqvi I
Trading Right Entitlement Certificate (TREC) Gi ARb g~j (cost of
acquition) wnme MY KiZ ne;
M) K GPi kqvi nvi _K AwRZ gybvdvi Dci Kivivci j,
cvb K GPi m`mcì ARb g~jB wWwgDPzqvjvBRW K GP
_K cv mgy`q kqvii ARb g~j wnme weewPZ ne| gvU ARb g~jK
wWwgDPzqvjvBRW K GP nZ cv gvU kqvi msLv w`q fvM Ki cwZ
kqvii ARb g~j wbicY KiZ ne;
N) nvwiZ kqvii gvU g~j nZ D kqvi mg~ni ARb g~j (cwZ kqvii
ARb g~j x nvwiZ kqvi msLv) ev` w`q AwRZ gybvdv wbicY KiZt wbiwcZ
gybvdvi Dci 15% nvi Drm Ki KZb KiZ ne;
O) hnZz cvb K GPi m`mc` cvwi Rb ewqZ mgy`q g~j
wWwgDPzqvjvBRW K GPi mKj kqvii ARb g~j wnmve weewPZ ne,
mnZz Trading Right Entitlement Certificate (TREC) Gi ARb g~j k~Y
wnme MY Ki TREC nvi nZ cv mgy`q A_B AwRZ g~jabx gybvdv wnme
weewPZ ne| Ze G Drm Ki KZbi weavb bv _vKvq Drm Ki KZb
chvR ne bv|
TREC nvi _K cv mgy`q A_i Dci Ki`vZv KvvbxK AvqKi Aav`k,
1984 Gi wZxq Zdwmj ewYZ g~jabx gybvdvi Dci chvR nvi A_vr 15% nvi
Ki c`vb KiZ ne|
37
D`vniY-1t
KYdyjx wmwKDwiwUR wjt, XvKv I PMvg Dfq K GPi cvb m`m Ges
eZgvb kqvinvvi| wWwgDPzqvjvBRkbi ci D Kvvbx K GPi
m`mcì wecixZ XvKv K GPi 10 UvKv AwfwnZ g~ji 72,15,106 wU
kqvi Ges D GPi GKwU TREC cv nq| PMvg K GP _KI
D Kvvbx Zvi m`mcì wecixZ 10 UvKv AwfwnZ g~ji 42,87,330 wU
kqvi Ges D K GPi GKwU TREC cv nq|
D Kvvbx 31/12/2012 ZvwiLi Balance Sheet Gi m` wnme XvKv K
GPi m`mcì cKZ ARb g~j 1,16,06,000/- UvKv njI cybtg~jvwqZ
g~j (revaluation price) 7,21,51,060/- UvKv c`kb Ki Ges cybtg~jvqb
wiRvf wnme Aewk 6,05,45,060 UvKv Balance Sheet G BKzBwU wnmve
c`kb Ki| Abw`K PMvg K GPi m`mcì cKZ ARb g~j
50,00,000/- UvKv njI D ZvwiLi Balance Sheet G m` wnme
4,28,73,300 UvKv c`kb Ki Ges cybtg~jvqb wiRvf wnme Aewk
3,78,73,300/- UvKv Balance Sheet G BKzBwU wnme c`kb Ki|
gvP 2015 Z hw` D Kvvbx Zvi gvwjKvbvaxb K GP Gi kqvi nZ
XvKv K GP Gi 30 j kqvi cwZwU 90 UvKv ì weq Ki Ges PMvg
K GP Gi kqvi nZ 10 j kqvi cwZwU 85 UvKv ì weq Ki Ges
PMvg K GPi TREC wU 5 KvwU UvKvq weq Ki, Ze wbgic Ki
cwikva KiZ netwgK
weeiY
XvKv K GP
PMvg K
bs
GP
1
m`mcì cKZ ARb g~j
1,16,06,000/50,00,000/2
wWwgDPzqvjvBRW K GP
72,15,106 wU 42,87,330 wU
nZ cv kqvi msLv
3
cwZwU kqvii ARb g~j
1.606857
1.16622
(12)
4
nvwiZ kqvii msLv
30,00,000 wU 10,00,000 wU
5
cwZwU kqvii nvi g~j
90/85/6
nvwiZ kqvii gvU nvi 27,00,00,000/- 8,50,00,000/g~j
7
nvwiZ kqvii cKZ ARb
48,25,710/11,66,220/g~j (43)
38
8
9
10
kqvi nvi _K AwRZ

gybvdv (6-7)
53N avivi weavb Abyhvqx Drm
Ki msMni nvi
Drm msMnhvM Kii
cwigvY
26,51,74,290/- 8,38,33,780/15%
15%
3,97,76,143/-
1,25,75,067/-
PMvg K GPi Trading Right Entitlement Certificate (TREC) nvi

eve` cv 5 KvwU UvKv m~YB AwRZ g~jabx gybvdv ej MY ne Ges D g~jabx
gybvdvi Dci KYdyjx wmwKDwiwURK 15% nvi Ki cwikva KiZ ne|
D`vniY-2t
hgybv wmwKDwiwUR wjt XvKv K GPi cvb m`m wnme wWwgDPyqvjvBRW
XvKv K GPi cwZwU 10 UvKv AwfwnZ g~ji 72,15,106 wU kqvi Ges
GKwU Trading Right Entitlement Certificate (TREC) cv nq|
D Kvvbx 31/12/2012 Bs ZvwiLi Balance Sheet G m` wnme XvKv K
GPi m`mc` ARbi cKZ g~j 80,00,000/- UvKv c`kb Ki| A_vr
D Kvvbx Zvi Balance Sheet G XvKv K GP Gi m`mcì g~j evRvi
ì cybtg~jvqb Kiwb| Rvbyqvix 2015 Z D Kvvbx XvKv K GP wjt
Gi 20 j kqvi cwZwU 50 UvKv g~j nvi Kij AvqKi Aav`k, 1984 Gi
53N avivi weavb Abymvi wbgic Drm Ki KZb KiZ netwgK
weeiY
XvKv K GP
bs
1
m`mcì cKZ ARb g~j
80,00,000/2
wWwgDPzqvjvBRW K GP nZ cv kqvi
72,15,106 wU
msLv
3
1.10878
cwZwU kqvii ARb g~j (12)
4
nvwiZ kqvii msLv
20,00,000 wU
5
cwZwU kqvii nvi g~j
50/6
nvwiZ kqvii gvU nvi g~j
10,00,00,000 /7
22,17,560/nvwiZ kqvii cKZ ARb g~j (43)
8
kqvi nvi _K AwRZ gybvdv (6-7)
9,77,82,440/9
53N avivi weavb Abyhvqx Drm Ki KZbi nvi
15%
10
Drm KZbhvM Kii cwigvY
1,46,67,366 /39
D`vniY-3t
gNbv wmwKDwiwUR wjt XvKv K GPi cvb m`m wnme wWwgDPyqvjvBRW
XvKv K GPi cwZwU 10 UvKv AwfwnZ g~ji 72,15,106 wU kqvi Ges
D Kvvbx 30/06/2013 Bs ZvwiLi Balance Sheet G m` wnme XvKv
K GPi m`mc` ARbi cKZ g~j 32,02,00,000/- UvKv c`kb Ki|
A_vr D Kvvbx Zvi Balance Sheet G XvKv K GP Gi m`mcì g~j
evRvi ì cybtg~jvqb Kiwb| mî 2014 Z D Kvvbx XvKv K
GP wjt Gi 5 j kqvi cwZwU 40 UvKv g~j nvi Kij AvqKi
Aav`k, 1984 Gi 53N avivi weavb Abymvi wbgic Drm Ki msMn KiZ
netwgK
weeiY
XvKv K
bs
GP
1
m`mcì cKZ ARb g~j
32,02,00,000/2
wWwgDPzqvjvBRW K GP nZ cv kqvi
72,15,106 wU
msLv
3
44.37911
4
nvwiZ kqvii msLv
5,00,000 wU
5
cwZwU kqvii nvi g~j
40/6
2,00,00,000/7
2,21,89,555/nvwiZ kqvii cKZ ARb g~j (43)
8
kqvi nvi _K wZ (6-7)
(21,89,555) /G gNbv wmwKDwiwUR wjt, XvKv K GP Gi kqvi nvi Ki gybvdv
ARb Kiwb, eis Zvi wZ nqQ weavq AvqKi Aav`k, 1984 Gi 53N avivi
weavb chvR ne bv A_vr Drm Kvb Ki msMn KiZ ne bv|
D`vniY-4t
cv wmwKDwiwUR wjt PMvg K GPi cvb m`m wnme wWwgDPyqvjvBRW
PMvg K GPi cwZwU 10 UvKv AwfwnZ g~ji 42,87,330 wU kqvi Ges
D Kvvbx 30/06/2013 Bs ZvwiLi Balance Sheet G m` wnme PMvg
K GPi m`mc` ARbi cKZ g~j 3,00,000/- UvKv c`kb Ki| A_vr
D Kvvbx Zvi Balance Sheet G PMvg K GP Gi m`mcì g~j
evRvi ì cybtg~jvqb Kiwb| Rvbyqvix 2015 Z D Kvvbx PMvg K
40

netwgK
weeiY
PMvg K
bs
GP
1
m`mcì cKZ ARb g~j
3,00,000/2 wWwgDPzqvjvBRW K GP nZ cv kqvi 42,87,330 wU
msLv
3 cwZwU kqvii ARb g~j (12)
0.06997
4 nvwiZ kqvii msLv
10,00,000 wU
5 cwZwU kqvii nvi g~j
30/6 nvwiZ kqvii gvU nvi g~j
3,00,00,000/7 nvwiZ kqvii cKZ ARb g~j (43)
69,970/8 kqvi vbvi _K AwRZ gybvdv (6-7)
2,99,30,030/9
53N avivi weavb Abyhvqx Drm Ki msMni nvi
15%
10 Drm msMnhvM Kii cwigvY
44,89,504/D`vniY-5t
myigv wmwKDwiwUR wjt PMvg K GPi cvb m`m wnme
wWwgDPyqvjvBRW PMvg K GPi cwZwU 10 UvKv AwfwnZ g~ji
42,87,330 wU kqvi Ges GKwU Trading Right Entitlement Certificate
(TREC) webv g~j cv nq|
D Kvvbx 30/06/2013 Bs ZvwiLi Balance Sheet G m` wnme PMvg
K GPi m`mc` ARbi cKZ g~j 28,00,00,000/- UvKv c`kb Ki|
A_vr D Kvvbx Zvi Balance Sheet G PMvg K GP Gi m`mcì
g~j evRvi ì cybtg~jvqb Kiwb| Gwcj 2015 Z D Kvvbx PMvg K
netwgK
weeiY
PMvg K
bs
GP
1
m`mcì cKZ ARb g~j
28,00,00,000/2
wWwgDPzqvjvBRW K GP nZ cv
42,87,330 wU
kqvi msLv
41
3
4
5
6
7
8
9
10

nvwiZ kqvii msLv
cwZwU kqvii nvi g~j
nvwiZ kqvii cKZ ARb g~j (43)
kqvi nvi _K AwRZ gybvdv (6-7)
53N avivi weavb Abyhvqx Drm Ki
msMni nvi
Drm msMnhvM Kii cwigvY
67.17468
10,00,000 wU
70/7,00,00,000 /6,71,74,680/28,25,320 /15%
4,23,798/-
32| kqvi evRvii gybvdvi Dci Drm Ki Avivc msv aviv 53O mwbekt
AvqKi Aav`k, 1984 Z Kvvbx I dvg kYxi Ki`vZv KZK kqvi
evRvi _K AwRZ gybvdvi Dci Drm Ki KZb msv GKwU bZzb aviv 53O
mshvRb Kiv nqQ| D avivi weavb gvZveK Kvvbx/dvg kYxi Ki`vZv
KZK XvKv I PMvg K GP Gi kqvi jb`b _K AwRZ gybvdvi
Dci 10% nvi Drm Ki KZb KiZ ne|
wewbqvMKvixì wnmve msiK ev ZveavbKvix (custodian) evsK, gvPU
evsK, Avw_K cwZvb ev Trading Right Entitlement Certificate (TREC)
nvvi mswk Kvvbx ev dvgi kqvi jb`b nZ AwRZ gybvdvi Dci
10% nvi Ki cwiMYbv Ki Drm Ki Av`vq Kie| Drm KwZZ G Ki
mswk Kvvbx ev dvgi kqvi jb`b nZ AwRZ gybvdvi Dci Pov
Ki`vq wnme weewPZ ne|
cwZwU Avw_K eQii 30 Ryb ZvwiL mgv eli Rb Kvvbx ev dvgi
ewbwdwkqvix Ibvm GKvDU (we.I. GKvDU) cwiPvjbvKvix TREC nvvi,
evsK, gvPU evsK A_ev Avw_K cwZvbK D we.I. GKvDU kqvi qweqi gvag h cwigvY bxU gybvdv AwRZ (net realized gain) ne, Zvi
Dci 10% nvi Ki KZb Ki h_vwbqg miKvix KvlvMvi Rgv c`vb KiZt,
mswk we.I. GKvDU-Gi wnmve WweU KiZ ne| Net realized gain wnmve
Kivi mgq D we.I. wnmve mswk eQi WweUKZ Kwgkb, wdm, FYi
AvbycvwZK my` ev PvR BZvw` LiP gvU AwRZ gybvdv _K ev` w`Z ne|
Ze unrealized gain KihvM Avq bq Ges Gi Dci Kvb Drm Ki KZb
KiZ ne bv|
42
Kvb Kvvbx ev dvgi we.I. wnmve chv wWU evj bv _vKjI mswk
TREC nvvi, evsK, gvPU evsK ev Avw_K cwZvbK Drm Ki KZb Ki
mswk we.I. GKvDU WweUKiZt h_vmgq miKvix KvlvMvi Rgv w`Z
ne|
Ki wbaviY chvq Kvvbx ev dvg KZK kqvi jb`b nZ AwRZ gybvdv LvZ
aviv 82C(4) Abymvi Avq cwiMYbvi mgq AwRZ gybvdvi Dci KwZZ Kii
AvbycvwZK AskB Ki`vZvi G LvZ Avq wnme weewPZ ne| Ze kqvi
jb`b nZ AwRZ gybvdvi cwigvY mywbw` weavq cKZ gybvdvi cwigvY Ges G
LvZ aviv 82C(4) Abymvi wbiwcZ AvbycvwZK Avq Gi cv_Ki Dci aviv
82C(6) Gi weavb chvR ne bv Ges Ki`vZvK D cv_Ki Rb Kvb
AwZwi Ki cwikva KiZ ne bv|
Ki`vZv Kvvbx ev dvgi kqvi jb`b nZ AwRZ gybvdvi Dci Drm KwZZ
G Ki P~ov Ki`vq wnme MY ne| Drm Ki KZbi G weavb 1 RyjvB, 2014
_K Ges 82wm avivq P~ov Ki`vq msv weavb 2015-16 Ki eQi _K
KvhKi ne|
D`vniY-1t
XYZ wjt myigv wmwKDwiwUR wjt Gi GKwU we.I. wnmve cwiPvjbvi gvag
kqvi ev wmwKDwiwUR q-weq Ki _vK| 2014-15 A_ eQi wewfb kqvi

q weqi gvag XYZ wjt 25,00,000/- UvKv gybvdv ARb Ki| myigv
wmwKDwiwUR wjt D A_ eQi FYi my` eve` 2,00,000/- UvKv Ges wewfb
wdm/Kwgkb I PvR eve` 20,000/- UvKv, XYZ wjt Gi we.I. GKvDU PvR
Ki| 30 Ryb 2015 ZvwiL Drm Ki KZbi c~e XYZ wjt Gi we.I.
GKvDUi WweU evj A_vr myigv wmwKDwiwUR wjt Gi wbKU XYZ wjt Gi
`bvi cwigvY wQj 5,00,00,000/- UvKv|
G myigv wmwKDwiwUR wjt XYZ wjt Gi bxU AwRZ gybvdv [25,00,000 (2,00,000+20,000)] = 22,80,000/- UvKvi Dci 10% nvi 2,28,000/UvKv Drm Ki KZb Ki miKvix KvlvMvi Rgv c`vb Kie Ges D KwZZ
Ki XYZ wjt Gi we.I. wnmve WweU Kie| dj XYZ wjt Gi myigv
wmwKDwiwUR Gi wbKU `bvi cwigvY ew cq (5,00,00,000+2,28,000)
= 5,02,28,000/- UvKv ne| A_vr Kvb A_ eQi Kvvbx ev dvg
Ki`vZvi kqvi jb`b _K bxU gybvdv AwRZ nj, D Kvvbx ev dvg
Gi we.I. GKvDU chv evj bv _vKj A_ev FYvZK evj _vKjI D
43
Kvvbx ev dvgi bxU AwRZ gybvdvi Dci Ki KZb Ki miKvix KvlvMvi

Rgv w`Z ne|
33| bM` jfvsk Avqi Dci Ki KZb msv aviv 54 mskvabt
A_ AvBb, 2014 Gi gvag ew Ki`vZvMYi bM` jfvsk Avqi Dci AvqKi
KZb msv AvqKi Aav`k, 1984 Gi aviv 54 Gi weavb mskvab Kiv
nqQ| mskvwaZ weavb Abymvi ew wewbqvMKvixMY 12 wWwRUi wUAvBGb
mb` `vwLj Kij bM` jfvsk Avqi Dci 10% nvi AvqKi KZb KiZ ne|
h mKj ew wewbqvMKvixMY 12 wWwRUi wUAvBGb mb` `vwLj KiZ e_
neb Zuvì bM` jfvsk Avqi Dci 15% nvi AvqKi KZb KiZ ne|
ew wewbqvMKvixMY h mKj TREC nvvi, evsK, gvPU evsK ev Avw_K
cwZvb BO wnmve cwiPvjbv Kib, m mKj cwZvbi wbKU 12 wWwRUi
wUAvBGb mb` `vwLj Kieb Ges BO wnmve cwiPvjbvKvix mswk cwZvb D
BO wnmve wUAvBGb Gi Z_ nvjbvMv` Ki msiY Kieb, hvi wfwZ
chvR Ki nvi cqvM Ki bM` jfvsk c`vbKvix Kvvbxmg~nK jfvsk
nZ Drm Ki KZb KiZ ne|
34| `vwLjKZ wiUvb Abymvi c`q Kii cwigvY msv aviv 74 mskvabt
A_ AvBb, 2014 Gi gvag `vwLjKZ wiUvb Abymvi c`q Kii cwigvY msv
AvqKi Aav`k, 1984 Gi aviv 74 Gi weavb mskvab Kiv nqQ| mskvwaZ
weavb Abymvi wiUvb c`wkZ Avqi Dci c`q Kii cwigvY A_ev 16wmwmwm
aviv Abymvi c`q b~bZg Ki, G `ywUi ga hwU ewk, mwUB ne 74 aviv
Abymvi c`q Ki| D c`q Ki nZ AwMg cwikvwaZ Ki, Drm cwikvwaZ
Ki Ges c~eeZx eQii diZhvM Ki (hw` _vK) mg^q Ki Aewk Ki wiUvb
`vwLji c~eB Ki`vZvK cwikva KiZ ne|
35| AvqKi wiUvb `vwLji evaevaKZv msv aviv 75 mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 75 avivq ewYZ AvqKi
wiUvb `vwLji evaevaKZv msv weavbi mskvab Kiv nqQ| mskvwaZ weavb
Abyhvqx wbgewYZ ewMYK wiUvb `vwLji evaevaKZv _K AevnwZ c`vb Kiv
nqQt
44
Ki`vZvi evmvq Kej GKwU Uwjdvb _vKj;

Ki`vZv 1600 eMdzUi AwaK AvqZb wewk GKwU eZjv `vjvbi gvwjK nj;
Ki`vZvi GKwU TIN _vKj;
Ki`vZv BDwbqb cwilì m`m wbevPbi GKRb c`cv_x nj;
Dciv PviwU kYxi Ki`vZvMYi Ki eQi Kvb KihvM Avq bv _vKj A_ev
c~eeZx wZb Ki eQi KihvM Avq bv _vKj Zvì Rb AvqKi wiUvb `vwLj Kiv
evaZvg~jK bq| Ze 75 avivq ewYZ Abvb wiUvb `vwLji evaevaKZv
envj iqQ| Ze Kvb Ki`vZv BQv Kij KihvM Avq bv _vKjI wiUvb `vwLj
KiZ cvieb|
36| mwVK wiUvbi wfwZ Ki wbaviY msv aviv 82 mskvabt
A_ AvBb, 2014 Gi gvag D avivq bZyb clause (d) mshvRb Ki Gic
weavb Kiv nqQ h, Kvb wiUvb 12 wWwRUi wUAvBGb DjL Kiv bv nj D
wiUvbK mwVK wiUvb wnme MY Ki 82 avivq Ki wbaviY Kiv hve bv|
37| mveRbxb ^wbaviYx cwZZ 20% Avq ew Ki AvqKi wiUvb `vwLj msv
aviv 82BB mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 82BB Dcaviv (2)
cwZvcbi gvag 82BB avivq mveRbxb ^wbaviYx cwZZ wiUvb `vwLji
12 wWwRUi wUAvBGb DjL Kivi evaevaKZv msv weavb Kiv nqQ|
GQvov aviv 82BB Z GKwU cvfvBmv mshvRbi gvag mveRbxb ^wbaviYx
cwZZ `vwLjKZ wiUvb wbixvi mskvabx Avbv nqQ| mskvwaZ weavb
Abymvi mswk eQii c~eeZx eQii wbiwcZ Avq A_ev h c~eeZx eQii
Avq wbiwcZ nqwb m wiUvb c`wkZ Avqi 20% Avq ew Ki AvqKi
wiUvb `vwLj Kij Ges wbgwjwLZ kZmg~n c~iY Kij Ki wefvM KZK D wiUvb
AwWU bv Kivi weavb Kiv nqQ|
cvjbxq kZmg~nt
K) wiUvb Kigy Avq c`kb Kij Kigy Avqi mg_b hvPvBhvM `vwjwjK
cgvYvw` wiUvbi mv_ `vwLj KiZ ne|
45
L) h Kvb Drm _K 5 j UvKvi AwaK FY MnY c`kb Kiv nj `vwLjKZ

wiUvbi mv_ MnxZ FY msv mswk evsK weeiYx ev Avw_K cwZvbi wnmve
weeiYx `vwLj KiZ ne|
M) wiUvb Kvbic `vb MnY c`kb Kiv hve bv|
N) AvqKi Aav`k, 1984 Gi 44 aviv Abyhvqx RvixKZ cvcb Abymvi nvmKZ
nvi AvqKi chvR nq Gic Avq c`kb Kiv hve bv|
O) wiUvb diZhvM Ki `Lvbv hve bv ev wiUvbi wfwZ diZhvM Ki mw
nZ cvie bv|
DwjwLZ kZmg~n QvovI 82BB avivq wiUvb `vwLji AekB D avivi
gwjK kZvejx c~iY KiZ ne| A_vr `vwLjKZ wiUvbwU AekB mwVK I m~Y
(correct & complete) nZ ne, AvqKi Aav`k, 1984 Gi 75(2) A_ev
75(3) avivq ewYZ wbavwiZ mgq ev RvZxq ivR^ evW KZK ewaZ mgqi ga
`vwLj KiZ ne Ges wiUvb `vwLji c~e 74 avivq c`q mgy`q Ki cwikva
KiZ ne|
D`vniY-1t
Ki`vZv Rbve BKevj nvmb 2014-15 Ki eQi 10 j UvKv gvU Avq c`kb
Ki Ges 2 KvwU 10 j UvKv bxU m` c`kb Ki 82BB avivq wiUvb `vwLj
Kib| wZwb wiUvb `vwLji mgq mviPvRmn c`q AvqKi 1 j 16 nvRvi 6 kZ
UvKv m~Y cwikva Kib| 2013-14 Ki eQi wZwb 8 j UvKv gvU Avq
c`kb Ki 82BB avivq wiUvb `vwLj KiwQjb| 30 Ryb, 2013 ZvwiL wZwb 1
KvwU 80 j UvKv bxU m` c`kb Kib| wZwb 2014-15 Ki eQii AvqKi
wiUvb IT-10B dig Gi wgK bs- 14, 15, 16, 17 Ges 18 Z Kvb Z_vw`
c`vb Kibwb| A_vr Ki`vZv 2013-14 Avq eQii LiPi wnmve, m` ewi
cwigvY Ges m` ewi evLv c`kb Kibwb|
G Ki`vZv Rbve BKevj weMZ eQii wbiwcZ Avqi Pq 20% ewk Avq
c`kb Ki wiUvb `vwLj KijI 2014-15 Ki eQii `vwLjKZ wiUvbwUK
complete wiUvb ej MY Kiv hve bv| dj Ki`vZv Zuvi wiUvbwU 82BB avivq
AwWUi AvIZv ewnf~Z _vKvi myweav cveb bv|
D`vniY-2t
Ki`vZv Rbve ew`Dj Avjg 2014-15 Ki eQi 14 j 20 nvRvi UvKv gvU
Avq c`kb Ki Ges 1 KvwU 90 j UvKv bxU m` c`kb Ki 82BB avivq
wiUvb `vwLj Kib| wZwb wiUvb `vwLji mgq c`q AvqKi 1 j 90 nvRvi UvKv
m~Y cwikva Kib| 2013-14 Ki eQi wZwb 11 j 50 nvRvi UvKv gvU
46
Avq c`kb Ki 82BB avivq wiUvb `vwLj KiwQjb| 30 Ryb, 2013 ZvwiL
wZwb 1 KvwU 75 j 80 nvRvi UvKv bxU m` c`kb Kib| 2014-15 Ki
eQii AvqKi wiUvb IT-10BB di&g G 2013-14 Avq eQii hveZxq LiP eve`
gvU 10 j UvKv c`kb Kib Ges Zv IT-10B di&g Gi wgK bs- 15 Z
DjL Kib| wZwb 30 Ryb, 2014 ZvwiLi IT-10B dig Gi wgK bs- 18 Z
10 j UvKv cv_K c`kb Kib| A_vr 30 Ryb, 2014 ZvwiL Ki`vZv Rbve
ew`Dj Avjgi m` ew I LiPi cwigvY 2013-14 Avq eQii Avqi Drmi
Zzjbvq 10 j UvKv ewk|
G Ki`vZv Rbve ew`Dj Avjg weMZ eQii wbiwcZ Avqi Pq 20% ewk
Avq c`kb Ki wiUvb `vwLj KijI 2014-15 Ki eQii `vwLjKZ wiUvbwUK
mwVK wiUvb ej MY Kiv hve bv Ges Ki`vZv Zuvi wiUvbwU 82BB avivq AwWUi
AvIZv ewnf~Z _vKvi myweav cveb bv| KviY G Ki`vZvi m` ew I
LiPi cwigvY Zuvi Avqi cwigvYi mv_ mvgmc~Y bq| myZivs G wiUvbwUK
mvaviY cwZZ `vwLjKZ wiUvb ej AwfwnZ Ki ^vfvweK cwqvq 83(2)
A_ev 84 avivq Ki wbaviY Kiv hve|
D`vniY-3t
Ki`vZv Rbve ij Avwgb 2014-15 Ki eQi 20 j 20 nvRvi UvKv gvU Avq
c`kb Ki Ges 1 KvwU 80 j UvKv bxU m` c`kb Ki 82BB avivq wiUvb
`vwLj Kib| wZwb wiUvb `vwLji mgq c`q AvqKi 3 j 40 nvRvi UvKv
m~Y cwikva Kib| 2013-14 Ki eQi wZwb 18 j UvKv gvU Avq c`kb
Ki 82BB avivq wiUvb `vwLj KiwQjb|
G Ki`vZv Rbve ij Avwgb weMZ eQii wbiwcZ Avqi Pq 20% ewk
Avq c`kb Kibwb weavq Zuvi `vwLjKZ wiUvbwU 82BB avivq AwWUi AvIZv
ewnf~Z _vKvi myweav cveb bv|
D`vniY-4t
Ki`vZv Rbve Rmxgywb Avn` 2014-15 Ki eQi 10 j UvKv gvU Avq
c`kb Ki Ges 2 KvwU 10 j UvKv bxU m` c`kb Ki 82BB avivq wiUvb
`vwLj Kib| wZwb wiUvb `vwLji mgq mviPvRmn c`q AvqKi 1 j 16 nvRvi
6 kZ UvKv m~Y cwikva Kib| wZwb D wiUvb we`k AwRZ Avq wnme 25
j UvKv Kigy Avq c`kb Kib wK D Avqi ^c Kvbic `vwjwjK
cgvYvw` `vwLj Kib bvB| 2013-14 Ki eQi wZwb 8 j UvKv gvU Avq c`kb
Ki 82BB avivq wiUvb `vwLj KiwQjb|
G Ki`vZv Rbve Rmxgywb Avn` weMZ eQii wbiwcZ Avqi Pq 20%
ewk Avq c`kb KijI Zuvi `vwLjKZ wiUvbwU 82BB avivq AwWUi AvIZv
47
ewnf~Z _vKe bv, KviY wZwb wiUvbi mv_ Kigy Avqi ^c hvPvBhvM
cgvYvw` `vwLj Kibwb|
D`vniY-5t
Ki`vZv gvmvt kvgxgv cvifxb 2014-15 Ki eQi 14 j 20 nvRvi UvKv gvU
Avq c`kb Ki 82BB avivq wiUvb `vwLj Kib| wZwb wiUvb `vwLji mgq c`q
AvqKi 1 j 79 nvRvi UvKv m~Y cwikva Kib| wZwb D wiUvb Zuvi ^vgxi
wbKU _K 50 j UvKv `vb cvw c`kb Kib| 2013-14 Ki eQi wZwb 11
j UvKv gvU Avq c`kb Ki 82BB avivq wiUvb `vwLj KiwQjb|
G Ki`vZv Rbvev kvgxgv cvifxb weMZ eQii wbiwcZ Avqi Pq 20%
ewk Avq c`kb KijI weeP Ki eQi `vb cvw c`kb Kib weavq Zuvi
`vwLjKZ wiUvbwU 82BB avivq AwWUi AvIZv ewnf~Z _vKvi myweav cveb bv|
D`vniY-6t
Ki`vZv mnjv wmwKv 2014-15 Ki eQi 10 j UvKv gvU Avq c`kb Ki
Ges 2 KvwU 10 j UvKv bxU m` c`kb Ki 82BB avivq wiUvb `vwLj
Kib| wZwb wiUvb `vwLji mgq mviPvRmn c`q AvqKi 1 j 4 nvRvi 5 kZ
UvKv m~Y cwikva Kib| wZwb D wiUvb Zuvi gvgvi wbKU _K 10 j UvKv
FY MnY c`kb Kib wK FY MnYi mg_b Zuvi evsK weeiYx `vwLj Kibwb|
2013-14 Ki eQi wZwb 8 j UvKv gvU Avq c`kb Ki 82BB avivq wiUvb
`vwLj KiwQjb|
G Ki`vZv mnjv wmwKv weMZ eQii wbiwcZ Avqi Pq 20% ewk
Avq c`kb KijI weeP Ki el FY MnYi mg_b evsK weeiYx `vwLj
Kibwb weavq Zuvi `vwLjKZ wiUvbwU 82BB avivq AwWUi AvIZv ewnf~Z _vKvi
myweav cveb bv|
D`vniY-7t
Ki`vZv Rbve iweDj AvIqvj 2014-15 Ki eQi 20 j 20 nvRvi UvKv gvU
Avq c`kb Ki Ges 1 KvwU 80 j UvKv bxU m` c`kb Ki 82BB avivq
wiUvb `vwLj Kib| wZwb wiUvb `vwLji mgq c`q AvqKi 3 j 40 nvRvi
UvKv m~Y cwikva Kib| 2013-14 Ki eQi wZwb 16 j UvKv gvU Avq
c`kb Ki 82BB avivq wiUvb `vwLj KiwQjb| wZwb D wiUvb grm Pvl LvZ
5 j UvKv Avq c`kb Kib|
G Ki`vZv Rbve iweDj AvIqvj weMZ eQii wbiwcZ Avqi Pq 20%
ewk Avq c`kb KijI weeP Ki eQi nvmKZ nvi AvqKi chvR nq Gic
48
grm Pvl LvZ Avq c`kb KiQb weavq Zuvi `vwLjKZ wiUvbwU 82BB avivq
AwWUi AvIZv ewnf~Z _vKvi myweav cveb bv|
D`vniY-8t
Ki`vZv Rbve kvgxg Avj gvgyb 2014-15 Ki eQi 14 j 20 nvRvi UvKv gvU
Avq c`kb Ki 82BB avivq wiUvb `vwLj Kib| wZwb D wiUvb Drm Ki
cwikva eve` 50 nvRvi UvKv, AwMg AvqKi cwikva eve` 1 j UvKv Ges
weMZ Ki eQii diZ hvM Ki eve` 75 nvRvi UvKv megvU 2 j 25 nvRvi
UvKv Ki cwikva `vwe Ki D wiUvb 35 nvRvi UvKv diZhvM Ki c`kb
Kib| 2013-14 Ki eQi wZwb 11 j UvKv gvU Avq c`kb Ki 82BB avivq
wiUvb `vwLj KiwQjb|
G Ki`vZv Rbve kvgxg Avj gvgyb weMZ eQii wbiwcZ Avqi Pq 20%
ewk Avq c`kb KijI weeP Ki eli wiUvb diZhvM Ki c`kb KiQb
weavq Zuvi `vwLjKZ wiUvbwU 82BB avivq AwWUi AvIZv ewnf~Z _vKvi myweav
cveb bv|
38| P~ov Ki`vq msv aviv 82C mskvabt
K) P~ov Ki`vq wnme MY ne bv Ggb KqKwU bZzb LvZt
82C avivi clause (a) Ges D avivi cvfvBmvwU mskvab KiA) jvKvj Gjwmi gvag gvjvgvj qi Drm KwZZ KiK P~ov
Ki`vq wnme MY bv Kivi weavb Kiv nqQ| 1 RyjvB, 2014 _K GLvZ
Drm KwZZ Ki 2015-16 Kiel _K mswk Ki eQii c`q Kii wecixZ
mg^q KiZ ne| Ze G LvZ 2013-14 Avq eQi c~ei weavb Abymvi
Drm Ki KZb Kiv nj 2014-15 Ki eQii Rb c~ei weavb ejer _vKe
A_vr Drm KwZZ Ki P~ov Ki`vq wnme weewPZ ne|
Av) Zj wecYbKvix Kvvbx Ges D Kvvbxmg~ni GRU ev wWjvi KZK
Zj mieivn nZ Drm KwZZ KiK P~ov Ki`vq wnme MY bv Kivi weavb
Kiv nqQ| 1 RyjvB, 2014 _K GLvZ Drm KwZZ Ki 2015-16 KieQi
_K mswk Ki eQii c`q Kii wecixZ mg^q KiZ ne|
B) oil refinary Kvvbxmg~n KZK Zj mieivni Drm KwZZ KiK
P~ov Ki`vq wnme MY bv Kivi weavb Kiv nqQ| 1 RyjvB, 2014 _K
GLvZ Drm KwZZ Ki 2015-16 Ki eQi _K mswk Ki eQii c`q Kii
wecixZ mg^q KiZ ne|
49
C) Mvm Uvwgkb Kvvbx KZK Mvm mieivn nZ Drm KwZZ KiK P~ov
Ki`vq wnme MY bv Kivi weavb Kiv nqQ| 1 RyjvB, 2014 _K GLvZ
Drm KwZZ Ki 2015-16 Ki eQi _K mswk Ki eQii c`q Kii
wecixZ mg^q KiZ ne| Ze G LvZ 2013-14 Avq eQi c~ei weavb
Abymvi Drm Ki KZb Kiv nj 2014-15 Ki eQii Rb c~ei weavb ejer
_vKe A_vr Drm KwZZ Ki P~ov Ki`vq wnme weewPZ ne|
L) P~ov Ki`vq wnme MY ne Ggb KqKwU bZzb LvZt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 82C Z wZbwU
bZyb KR (eee), (ss) Ges (sss) mwbek Ki wbgv LvZ Drm KwZZ KiK
P~ov Ki`vq wnme MY Kivi weavb Kiv nqQt
A) 1 RyjvB, 2014 A_ev Zvi ci qKZ cbkbvi mqc I IqR Avbvm
WfjcgU e 5 j UvKvi AwaK wewbqvMi my` Avq nZ Drm KwZZ
Ki 2015-16 Ki eQi _K P~ov Ki`vq wnme MY ne| Ze G `ywU
LvZ my` Avq wbicYi AvqKi Aav`k, 1984 Gi 82C(6) avivi
weavb chvR ne bv|
Av) 53N aviv Abymvi 1 RyjvB, 2014 A_ev Zvi ci K GP Gi
kqvi weq _K AwRZ gybvdvi Dci KwZZ Ki P~ov Ki`vq wnme MY
ne| Ze G LvZ Avq wbicYi AvqKi Aav`k, 1984 Gi 82C(6)
avivi weavb chvR ne bv|
B) 53O aviv Abymvi 1 RyjvB, 2014 A_ev Zvi ci Kvvbx ev dvg kYxi
Ki`vZvi kqvi q-weq nZ AwRZ gybvdvi Dci Drm KwZZ Ki P~ov
Ki`vq wnme MY ne| Ze G LvZ Avq wbicYi AvqKi Aav`k,
1984 Gi 82C(6) avivi weavb chvR ne bv|
82wm avivq P~ov Ki`vq msv G weavb 2015-16 Ki eQi _K KvhKi
ne|
39| AvRvwZK jb`bi (international transaction) weeiYx `vwLj
msv aviv 107EE mwbekt
h Kvb Ki`vZv Ab Kvb ew ev cwZvbi mv_ AvRvwZK jb`b Kij
D jb`bi wevwiZ Z_ m^wjZ wbavwiZ QK GKwU weeiYx AvqKi wiUvbi
mv_ `vwLj Kivi weavb Ki AvqKi Aav`k, 1984 Z bZyb aviv 107EE
mwbek Kiv nqQ| D weeiYxi mywbw` QK m^wjZ bZyb wewa 75A AvqKi
wewagvjv, 1984 Z mshvRb Kiv nqQ|
50
ZvQvov, AvqKi Aav`k, 1984 Gi Chatper XIA Z ewYZ Transfer Pricing

msv wewa-weavbmg~n 1 RyjvB, 2014 _K KvhKi Ki Gm.Avi.I bs-161AvBb/AvqKi/2014 ZvwiLt 26 Ryb, 2014 Rvix Kiv nqQ|
hnZz Transfer Pricing msv AvqKi Aav`k, 1984 Gi Chatper XIA Z
ewYZ wewa-weavbmg~n 1 RyjvB, 2014 _K KvhKi ne mnZz aviv 107EE Ges
wewa-75A Z ewYZ AvRvwZK jb`bi weeiYx `vwLj msv weavb 1 RyjvB,
2014 _K A_vr 2015-16 Ki eQi _K KvhKi ne|
40| Ki duvwKi Rwigvbv Avivc msv aviv 128 mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 128 aviv mskvab Ki
duvwKKZ Kii Dci evwlK 10% Gi cwieZ evwlK 15% nvi Rwigvbv
Avivc Kivi weavb Kiv nqQ|
41| wbixwZ wnmve weeiYx mwVK bv nj Rwigvbv Avivci weavb msv aviv
129A mwbekt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Z bZyb aviv 129A Gi
mwbek Ki fzj ev wg_v wbixv cwZe`b cYqbi Rb Rwigvbv Avivci weavb
Kiv nqQ|
G weavb Abyhvqx Kvvbx chvqi Ki`vZvì wnmve wbixvi evsjv`k
GKvDwUs vvW (BAS) I evsjv`k wdbvwqvj wicvwUs vvW (BFRS)
h_vh_fve AbymiY Ki Kvvbxi wnmvei LvZvc msiY Kiv nqQ Ges
wnmve weeiYx cZ Kiv nqQ gg PvUvW GKvDUvU ev PvUvW GKvDUvU
dvg KZK cZqb bv Kij A_ev DcKi Kwgkbvi, AvcxjvZ hyM/AwZwi Ki
Kwgkbvi, AvcxjvZ Ki Kwgkbvi ev AvcxjvZ UvBeybvj hw` hwKfve
m`ni Ea m nb h, wbixwZ wnmve weeiYx wg_v ev fzj, Zvnj mswk
DcKi Kwgkbvi, hyM/AwZwi Ki Kwgkbvi, AvcxjvZ Ki Kwgkbvi, A_ev
AvcxjvZ UvBeybvj mswk PvUvW GKvDUvU ev PvUvW GKvDUvU dvgK
mewb 50 nvRvi UvKv Ges mevP 2 j UvKv Rwigvbv Avivc Kieb|
DcKi Kwgkbvi, hyM Ki Kwgkbvi Ges AwZwi Ki Kwgkbvi KZK D
avivi Rwigvbv Avivci mswk Ki Kwgkbvii Abygv`b MnY KiZ
ne|
51
42| wUAvBGb Gi h_v_Zv hvPvBqi Rb mswk KZcK Ki`vZvi Z_ mieivn

msv aviv 163 mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 163 mskvab Ki
GKwU bZyb clause (s) mshvRb Kiv nqQ| G weavbi cwicwZ AvqKi
KZc Ki`vZvi wUAvBGb mb` h mKj Z_ mwbewkZ nq m mKj Z_
184A avivi weavb Abyhvqx wUAvBGb Gi h_v_Zv cixvKvix KZcK mieivn
KiZ cvie|
1 RyjvB, 2014 _K G weavb KvhKi ne|
43| AvqKi Aav`k, 1984 Gi aviv 173 mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 173 mskvab
KiZt D avivi Dcaviv (5) G ewYZ 121 Gi cwieZ 121A cwZvcb Ki aviv
121A Ges aviv 173 Gi ga AmvgmZv `~i Kiv nqQ|
44| 12 wWwRUi wUAvBGb mb` `vwLji evaevaKZv msv aviv 184A
cwZvcbt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 184A aviv cwZvcbi
gvag we`gvb weavb Abymvi 25wU wewfb KZci wbKU wUAvBGb mb`
`vwLji 1 RyjvB, 2014 _K mswk KZci wbKU 12 wWwRUi
wUAvBGb mb` `vwLj Kivi weavb Kiv nqQ| GQvov cwZvwcZ aviv 184A Z
wbgic mskvabx Avbv nqQtA) Rjv mìi cimfvi Awavaxb GjvKvq Rwg ev vcbv iwRkbi
mgq Rwg ev vcbvi ZvK 12 wWwRUi wUAvBGb mb` `vwLj KiZ ne| Ze
Rwgi Zv Awbevmx evsjv`kx nj G wUAvBGb mb` `vwLj KiZ ne bv;
Av) h Kvb kqvinvvii mswk Kvvbxi cwiPvjK nIqvi 12
wWwRUi wUAvBGb mb` `vwLji weavb Kiv nqQ;
B) BU fvUvi gvwjKMYK Rjv ckvmKi Kvhvjq nZ AbygwZc msMni mgq
Ges cwiek Awaìi Qvoc MnYi mgq mswk DcKi Kwgkbvii ìi
AvqKi cwikva mb`c (Tax Clearence Certificate) `vwLji weavb Kiv
nqQ;
C) DcRjv, cimfv, wmwU Kcvikb Ges RvZxq msm` wbevPbi cv_xì
gbvbqbc Rgv `qvi 12 wWwRUi wUAvBGb mb` `vwLji weavb Kiv
nqQ; Ges
52
D) h mKj KZci wbKU wUAvBGb mb` `vwLj Kiv evaZvg~jK m mKj

KZc KZK AvewkKfve wUAvBGb Gi h_v_Zv hvPvB msv weavb Kiv
nqQ| wUAvBGb mb` `vwLj msv 184A avivi Abvb weavb c~ei bvq envj
iqQ|
1 RyjvB, 2014 _K G weavb KvhKi ne|
45| Ki c`vbKvix mbv bî (TIN) msv aviv 184B mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 184B Gi
Dcaviv (1) Gi cwZvcb, Dcaviv (2) Gi mskvab Ges bZzb Dcaviv (3)
mshvRb Ki 12 wWwRUi wUAvBGb msv wbgic weavb Kiv nqQtK) Ki`vZvMYi Ave`bi cwZ 12 wWwRUi wUAvBGb Bmy Kiv ne|
Kvb Ki`vZv 12 wWwRUi wUAvBGb Gi Rb Ave`b bv KijI hw`
AvqKi KZci KvQ Ki`vZvi cqvRbxq Z_ _vK Ze AvqKi
KZc D Ki`vZvi bvg 12 wWwRUi wUAvBGb Bmy KiZ cvie;
L) h mKj Ki`vZvi wUAvBGb we`gvb iqQ Zvì RvZxq ivR^
evW wekl Av`k Rvix Ki wi-iwRkbi Rb Ki`vZvi cqvRbxq
Z_ cgvYvw` msMn Ki 12 wWwRUi wUAvBGb Bmy KiZ cvie; Ges
M) cyivZb 10 wWwRUi wUAvBGb avixì wiUvb `vwLji c~e 12 wWwRUi
wUAvBGb msMni evaevaKZv Avivc Kiv nqQ|
46| Ki`vZvMY KZK 12 wWwRUi wUAvBGb mb` eemv cwZvbi `kgvb vb
Szjvbvi weavb [aviv 184C]t
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi aviv 184C mskvab
Ki h mKj Ki`vZvi eemv ev ckv LvZ Avq iqQ ZvìK eemv
cwZvbi `kgvb vb 12 wWwRUi wUAvBGb mb` Szjvbvi weavb Kiv nqQ|
47| evW Ges Gi Awab KgKZv I KgPvixì cyivi msv aviv 184D
mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 184D avivq mskvabx
Gb Ki duvwK D`NvUb I Zv Av`vq KwZZc~Y Ae`vb QvovI ivR^ mswk Abvb
KvR KwZZc~Y Ae`vbK cyivii AvIZvq Avbv nqQ| 184D avivi AvIZvq
53
RvZxq ivR^ evW Kvb& Kvb& , wK Dcvq Ges wK cwigvY cyivi c`vb
Kie m welq GKwU wewa Rvix Kie|
48| 12 wWwRUi wUAvBGb msv AvqKi Aav`k, 1984 Ges AvqKi wewagvjv,
1984 Gi Abvb mskvabxt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Ges AvqKi wewagvjv,
1984 Z 12 wWwRUi wUAvBGb msv wbgv mskvabx Avbv nqQtK) AvqKi Aav`k, 1984 Gi aviv 52A Gi Dcaviv (3) Gi clause (a)
Ges clause (b) Z Taxpayers Identification Number kwji cwieZ
twelve-digit Taxpayers Identification Number cwZvcb Kiv nqQ|
dj 12 wWwRUi wUAvBGb mb` `vwLj bv Kij ckvMZ ev KvwiMwi mev
c`vbi Dci 15% nvi Drm Ki KZb chvR ne|
L) AvqKi Aav`k, 1984Gi aviv 53F Gi Dcaviv (1) Gi clause (a) Ges
clause (b) Z Taxpayers Identification Number kwji cwieZ
twelve-digit Taxpayers Identification Number cwZvcb Kiv nqQ|
dj 12 wWwRUi wUAvBGb mb` `vwLj bv Kij evsK myì Dci 15% nvi
Drm Ki KZb chvR ne|
M) AvqKi Aav`k, 1984Gi aviv 184AA Z taxpayers identification
number kwji cwieZ twelve-digit Taxpayers Identification
Number cwZvcb Ki RvZxq ivR^ evW Awdwmqvj MRU bvwUwdKkbi
gvag wewfb kYxi `wjjcv`xZ 12 wWwRUi wUAvBGb DjL Kivi Rb
weavb KiZ cvie|
N) AvqKi wewagvjv, 1984 Gi wewa 24 Gi Dcwewa (2) G TIN kmsci
ci (12 digit) mshvRb Kiv nqQ| dj AvqKi Aav`k, 1984 Gi aviv
76 Gi weavb Abymvi wiUvbi cwieZ mvwUwdKU `vwLji D
mvwUwdKU AvewkKfve 12 wWwRUi wUAvBGb DjL KiZ ne|
49| AePq fvZv Abygv`b msv AvqKi Aav`k, 1984 Gi 3q Zdwmj
mskvabt
K) Awdm BKzBcgU Ges emvgwiK wegvb PjvPj KZci wekl aibi
vqx mì AePq fvZv Abygv`bt
54
h Kvb eemvi KvR eeZ Awdm BKzBcgU Ges emvgwiK wegvb PjvPj
KZci KwZcq wekl aiYi vqx mì AePq fvZv wbgewYZ nvi c`vb
Ki AvqKi Aav`k 1984 Gi 3q Zdwmji Afy Kiv nqQt Office equipment -10%
Pavement runway, Taxiway - 2.5%
Apron, Termac - 2.5%
Boarding Bridge - 10%
Communication, Navigation aid and others equipments - 5%
L) ZivwqZ AePq fvZv (accelarated depreciation) msv weavb
cybtceZbt
1 RyjvB, 2014 _K 30 Ryb, 2019 ZvwiLi ga cwZwZ I evwYwRK
Drcv`b AviKvix Ki AeKvkhvM wk cwZvbmg~ni Ki AeKvk
myweavi weK wnmve ZivwqZ AePq (accelarated depreciation
allowance) fvZv Abygv`bi weavb cybtceZb Kiv nqQ|
G wbw` kZvejx cwicvjb mvc Kvvbx mg~n eemvq eeZ cvU I
gwkbvixi Rb c_g eQi 50% nvi, wZxq eQi 30% nvi Ges ZZxq eQi
20% nvi ZivwqZ AePq fvZv cvc ne|
ZivwqZ AePq fvZv cvwi kZvejx wbgict- wk cwZvbwU evsjv`kx Kvb Kvvbx ev RvZxq msmì AvBb ej Kvb
msvi gvwjKvbvq I eevcbvaxb nZ ne;
- wk cwZvbwU AvqKi Aav`k 1984 Gi 46we(2) avivq wbw`KZ
kYxfz wk nZ ne;
- ZivwqZ AePq fvZv cvwi Rb cqvRbxq Z_vw` `vwLj KiZ ne;
- evwYwRK Drcv`b ii Qq gvmi ga Ki AeKvk myweav cvwi Rb
Ave`b Kiv nq bvB gg NvlYvc mn RvZxq ivR^ evW ZivwqZ AePq
fvZv Abygv`bi Rb wbw` QK Ave`b KiZ ne;
- ZivwqZ AePq fvZv `vexKZ wk cwZvb Ab Kvbic AePq fvZv cvc
ne bv|
55
M) gvevBj dvb Kvvbxmg~ni jvBm wd Gi GgiUvBRkb fvZv

Abygv`b msv weavb mskvabt
gvevBj dvb Kvvbxmg~ni jvBm wd Gi GgiUvBRkb fvZv Abygv`b
msv AvqKi Aav`k, 1984 Gi 3q Zdwmji cvivMvd 10A mskvab
Ki gvevBj dvb Kvvbx mg~n KZK 1 RyjvB 2012 Gi c~e ev ci
GKvwaK eQii Rb cwikvwaZ KUvg GmvBbgU wdm, GSM jvBm
wdm, jvBm GKzBwRkb wdm A_ev jvBm wiwbDqvj wdm Gi Rb
cwikvwaZ A_ h gqvì Rb cwikvwaZ nqQ, m gqv`Kvji AvbycvwZK
nvi LiP wnme Abygv`bhvM ne|
AvBbi kZ Abyhvqx 2013-14 Ki eQi nZ G weavb KvhKi ne| A_vr
2013-14 Ki eQii c~eeZx Kvb Ki eQii Rb KUvg GmvBbgU wdm,
GSM jvBm wdm, jvBm GKzBwRkb wdm A_ev jvBm wiwbDqvj wdm Gi
GgiUvBRkb eve` `vexKZ LiP Abygv`bhvM ne bv|
D`vniYt
mjyjvi gvevBj dvb Acvikbi Rb evsjv`k wbewZ GKwU Kvvbx
20 wWmî 2005 _K 20 wWmî 2020 mgqKvji Rb GSM jvBm
wdm eve` evsjv`k UwjhvMvhvM wbqY Kwgkb (wewUAviwm) K 344 KvwU
UvKv cwikva Ki| 2013-14 Ki eQi _K jvBm Gi gqv` DxY nevi
mswk Ki eQi ch D Kvvbx 15 eQii Rb gvU cwikvwaZ 344 KvwU
UvKvi AvbycvwZK Ask (15 fvMi 1 fvM) A_vr 22,26,66,666 UvKv GSM
jvBm wdm Gi GgiUvBRkb eve` LiP wnme `vex KiZ cvie| 201314 Ki eQii c~eeZx Ki eQii G weavb chvR ne bv|
50| AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU-A Gi wZcq mskvabt
K) GbwRI mg~ni gvBvwWU Acvikbi Avqi Dci Ki AevnwZ c`vb
msv weavb mskvabtAvqKi Aav`k, 1984 Gi 6 Zdwmji cvU-A Gi cviv 1A cwZvcbi
gvag GbwRI Gvdqvm eyivZ wbewZ GbwRI mg~ni gvBvwWU
Acvikb _K D~Z mvwfm PvRK m~Y Kigy Avq wnme MY Kivi
welqwU my Kiv nqQ| z` FY Kvhg _K cv mvwfm PvR eZxZ Ab
mKj Avq c~ei bvq KihvM wnme MY Kivi we`gvb weavb envj _vKe|
56
G mvwfm PvR ejZ Avw_K PvR A_ev my`, gybvdvi Ask, A_ev Ab Kvb
bvg AwfwnZ A_ hv z` FY Kgm~Pxi AvIZvq FYMnxZv KZK GbwRI mg~nK
cwikvwaZ A_ eySve|
L) agxq ev `vZe cwZvb KZK cv ^Qv Aby`vbK Ki AevnwZ c`vb
msv weavb mskvabt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 6 Zdwmj cvU- A Gi
cvivMvd 2 Z mskvabx Avbv nqQ| D mskvabxi gvag agxq ev `vZe
cwZvb KZK MnxZ ^Qv Aby`vbK m~Y Kigy Avq wnme MY Kivi
welqwU my Kiv nqQ| Ze agxq ev `vZe cwZvbi Abvb Avq c~ei
bvq KihvM Avq wnme MY Kivi we`gvb weavb envj _vKe|
M) evsjv`k kg AvBb, 2006 msv mskvabxt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 6 Zdwmji Part-A
Gi cviv 4 Ges 21 mskvab Ki Companies Profits (Workers Participation)
Act, 1968 (XII of 1968) Gi cwieZ evsjv`k kg AvBb, 2006 (2006
mbi 42 bs AvBb), Bangladesh Labour Act, 2006 (XLII of 2006) cwZvcb
Ki AvqKi Aav`k, 1984 Gi mv_ evsjv`k kg AvBb, 2006 Gi we`gvb
AmvgmZv `~i Kiv nqQ|
N) Ki gy bM` jfvsk Avqt
A_ AvBb, 2014 Gi gvag AvqKi Aav`k, 1984 Gi 6 Zdwmji Part-A,
cviv 11A mskvab Ki Kigy jfvsk Avqi mxgv 10,000/- UvKv _K ew
Ki 20,000/- UvKv wbaviY Kiv nqQ|
O) Kwl Avqi Kigy mxgv ewt
AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU-A Gi cviv 29 mskvab Ki Kwl
LvZ Kigy Avqi mxgv 50 nvRvi UvKvi cwieZ 2 j UvKv Kiv nqQ|
Ze Kigy Kwl Avqi G weavb Kejgv KwlLvZ Avq ARbKvix Ki`vZvi
chvR ne| A_vr Kvb Ki`vZvi Kwl Avq eZxZ Ab Kvb Drm Avq
_vKj, Zvi G weavb chvR ne bv|
57
P) Z_ chyw LvZ AwRZ AvqK 30 Ryb 2019 ch Ki AevnwZ c`vbt

AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU-A Gi cviv 33 mskvab Ki
Software Development A_ev Nationwide Telecommunication Transmission
Network (NTTN) Ges Information Technology Enabled Service (ITES)
LvZ AwRZ AvqK 30 Ryb 2019 ch Ki AevnwZ c`vb Kiv nqQ|
Q) wmbgv nj ev wmbc Gi Ki AevnwZ msv cvivMvd 44
mskvabt
AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU-A Gi cvivMvd 44 mskvab
Ki h mKj wmbgv nj ev wmbc 1 RyjvB, 2014 _K 30 Ryb, 2019 Gi
ga evwYwRK c`kbx i Kie, m mKj wmbgv nj ev wmbci AvqK
wbgic Ki AevnwZ c`vbi weavb Kiv nqQtA) XvKv I PMvg wefvM (wZb cveZ Rjv eZxZ) Gi tmgqKvj
Ki AevnwZi nvi
c_g 2 eQi
100%
3q I 4_ eQi
50%
5g eQi
25%
Av) ivRkvnx, Lyjbv, wmjU, iscyi I ewikvj wefvM Ges wZb cveZ Rjvi
tmgqKvj
Ki AevnwZi nvi
c_g 3 eQi
100%
4_, 5g I 6 eQi
50%
7g, 8g, 9g I 10g eQi
25%
1 RyjvB, 2012 _K 30 Ryb, 2014 Gi ga ivRkvnx, Lyjbv, wmjU, iscyi
I ewikvj wefvM Ges wZb cveZ Rjvq h mKj wmbgv nj ev wmbc
evwYwRK c`kbx i Kie, m mKj wmbgv nj ev wmbc c~ei weavb
Abyhvqx gnvmgvb nvi 7 eQii Rb Ki AevnwZ cv ne| h mKj
wmbc ev wmbgv nj 1 RyjvB, 2014 _K 30 Ryb, 2019 Gi ga DwjwLZ
GjvKvq evwYwRK c`kbx i Kie, m mKj wmbc ev wmbgv nj bZyb
weavb Abymvi 10 eQii Rb Dciv QK ewYZ gnvmgvb nvi Ki
AevnwZ cv ne|
58
R) Rice bran oil wk cwZvbi Ki AevnwZ msv cvivMvd 45

mskvabxt
AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU -A Gi cvivMvd 45 mskvab
Ki 1 RyjvB, 2014 _K 30 Ryb, 2019 Gi ga h mKj rice bran oil wk
cwZvb evwYwRK Drcv`b i Kie, m mKj rice bran oil Drcv`bKvix
wk cwZvbK wbgic Ki AevnwZ c`vbi weavb Kiv nqQtA) XvKv I PMvg wefvM (wmwU Kcvikb Ges wZb cveZ Rjvi
Awavaxb GjvKvmg~n eZxZ) evwYwRK Drcv`b AviKvix rice
bran oil wki tmgqKvj
Ki AevnwZi nvi
c_g 2 eQi
100%
3q I 4_ eQi
50%
5g eQi
25%
1 RyjvB, 2012 _K 30 Ryb, 2014 Gi ga XvKv I PMvg wefvMi wmwU
Kcvikb GjvKvmn h Kvb GjvKvq cwZwZ rice bran oil wk Dci
ewYZ nvi Ki AevnwZ cv ne, Ze 1 RyjvB, 2014 _K 30 Ryb, 2019
Gi ga vwcZ rice bran oil wk hw` D `yB wefvMi wmwU Kcvikb
GjvKvq cwZwZ nq Ze Kvb Ki AevnwZ cv ne bv|
Av) ivRkvnx, Lyjbv, wmjU, iscyi I ewikvj wefvMi Kvb wmwU Kcvikb
GjvKvi evBi Ges wZb cveZ Rjvq evwYwRK Drcv`b AviKvix rice
bran oil wki tmgqKvj
Ki AevnwZi nvi
c_g 3 eQi
100%
4_, 5g I 6 eQi
50%
7g, 8g, 9g I 10g eQi
25%
Ze, 1 RyjvB, 2012 _K 30 Ryb, 2014 Gi ga h mKj rice bran oil
wk Dciv GjvKvq evwYwRK Drcv`b i Kie m mKj rice bran oil
wk cwZvb c~ei weavb Abyhvqx 7 eQii Rb gnvmgvb nvi Ki AevnwZ
cv ne|
h mKj rice bran oil wk cwZvb 1 RyjvB, 2014 _K 30 Ryb, 2019 Gi
ga Dciv GjvKvq evwYwRK Drcv`b i Kie, m mKj wk cwZvb
59
Dciv QKi eYbv gvZveK gnvmgvb nvi 10 eQii Rb Ki AevnwZ

cv ne|
S) evsjv`kx bvMwiKMYi we`k DcvwRZ AvqK Ki AevnwZ c`vb
msv bZyb cvivMvd 48 mwbekt
AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU -A Z bZyb AbyQ` 48 mwbek
Ki evsjv`ki Kvb bvMwiK KZK evsjv`ki evBi DcvwRZ e`wkK gy`v
(foreign remittance) AvBbvbyM cwqv AbymiY Ki evsjv`k Avbqb Kij,
D evsjv`kx bvMwiKi we`k DcvwRZ AvqK m~Y Ki AevnwZ myweav c`vb
Kiv nqQ|
e`wkK Avqi Ki AevnwZ msv cvcbwU (Gm.Avi.I bs 216AvBb/AvqKi/2014, ZvwiL 13 RyjvB, 2004) Gm.Avi.I bs 156AvBb/AvqKi/2014, ZvwiL 26 Ryb, 2014 viv iwnZ Kiv nqQ|
T) Mvjm zj ev Mvjm KjR c` Aby`vbK m~Y Ki AevnwZ c`vb
msv bZyb cvivMvd 49 mwbekt
Ki Kvb Ki`vZv KZK, wkv gYvjq Abygvw`Z, `ki Kvb Mvjm zj ev
Mvjm KjRK, evsKi m PKi gvag c` h Kvb cwigvY Aby`vb
c`vbK m~Y Ki AevnwZ myweav c`vb Kiv nqQ|
G weavb 1 RyjvB, 2014 ev ZrcieZx mgq c` Aby`vbi A_vr 201516 Ki eQi _K KvhKi ne|
U) UKwbKvj I fvKkbvj BbwwUDU c` Aby`vbK m~Y Ki
AevnwZ c`vb msv bZyb cvivMvd 50 mwbekt
Ki Kvb Ki`vZv KZK wkv gYvjq Abygvw`Z Kvb KvwiMix I ewg~jK
cwZvbK (Technical and Vocational Institute) evsKi m PKi gvag
c` h Kvb cwigvY Aby`vbK m~Y Ki AevnwZ myweav c`vb Kiv nqQ|
60
V) RvZxq chvqi MelYv I Dbqb cwZvb c` Aby`vbK m~Y Ki

AevnwZ c`vb msv bZyb cvivMvd 51 mwbekt
AvqKi Aav`k, 1984 Gi 6 Zdwmji cvU -A Z bZzb AbyQ` 51 mwbek
Ki Kvb Ki`vZv KZK Kwl, wevb, chyw I wk Dbqb welqK MelYv I
Dbqb KvR wbqvwRZ RvZxq chvqi BbwwUDUK evsKi m PKi
gvag c` h Kvb cwigvY Aby`vbK m~Y Ki AevnwZ myweav c`vb Kiv
nqQ|
51| Ki AevnwZ msv KwZcq cvcbt
K) KwZcq cvcb evwZjtGm.Avi.I bs- 156-AvBb/AvqKi/2014, Zvs-26/06/2014 Abymvi (cwiwk1) wbgv cvcb mg~n iwnZ Kiv nqQ vbxq KZci KihvM Avqi Dci nvmKZ nvi Kivivc msv cvcb
Gm.Avi.I bs-169-AvBb/2001, Zvs-28k Ryb, 2001 cZvnvi Kiv nqQ;
GbwRI welqK eyivZ wbewZ bq Ggb GbwRI mg~ni gvBv-wWU
Acvikb nZ AwRZ Avqi Dci Ki AevnwZ msv cvcb bs-283AvqKi/2002, ZvwiL-13 Avei, 2002 Lxv cZvnvi Kiv nqQ|
dj G mKj GbwRI Gi 1 RyjvB 2014 ZvwiLi ci gvBv-wWU
Acvikb nZ AwRZ Avqi Dci A_vr 2015-16 Ki eQi _K Ki
AevnwZ chvR ne bv eis chvR nvi AvqKi c`vb KiZ ne|
e`wkK Avqi Ki AevnwZ msv cvcb bs-216-AvBb/AvqKi/2004,
ZvwiL-13 RyjvB, 2004 cZvnvi Kiv nqQ|
kqvievRvi nZ AwRZ gybvdvi Dci Ki msv Gm.Avi.I bs 269AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010 cZvnvi Kiv nqQ|
L) wWwgDPzqvjvBRW XvKv I PMvg K GPK Ki AevnwZ c`vbtGm.Avi.I bs 157-AvBb/AvqKi/2014, Zvs-26 Ryb, 2014 Abymvi (cwiwk-2)
K GPi Ki AevnwZ msv Gm.Avi.I bs-102-AvBb/96, Zvs-18 Ryb,
61
1996 iwnZ g K GPi AvqKi gnvmgvb nvi wbgic Ki AevnwZ

c`vb Kiv nqQtmgqKvj
c_g eQi
2q eQi
3q eQi
4_ eQi
5g eQi
Ki AevnwZi nvi
100%
80%
60%
40%
20%

M) KwZcq ^vqkvwmZ cwZvbi KihvM Avqi Dci nvmKZ nvi Kivivct
Gm,Avi,I bs 158-AvBb/AvqKi/2014, ZvwiLt 26 Ryb, 2014 Gi gvag
Rbmev KvR wbqvwRZ KwZcq ^vqkvwmZ cwZvbi, h_vt XvKv Iqvmv, PMvg
Iqvmv, Lyjbv Iqvmv, ivRkvnx Iqvmv, evsjv`k emvgwiK wegvb PjvPj KZc,
ivRavbx Dbqb KZc, ivRkvnx Dbqb KZc, Lyjbv Dbqb KZc, PMvg
Dbqb KZc, RvZxq Mnvqb KZc, PMvg eì KZc, gsjv eì KZc,
cvqiv eì KZc, evsjv`k j eì KZc, evsjv`k Uwjwfkb, evsjv`k
eZvi, evsjv`k Af@ixY b- cwienb KZc (BIWTA), evsjv`k ivW
UvcvU A_wiwU (BRTA), evsjv`k UwjhvMvhvM wbqY Kwgkb (BTRC),
evsjv`k wmwKDwiwUR G GP Kwgkb, evsjv`k we`yr Dbqb evW,
evsjv`k cjx we`yZvqb evW, evsjv`k cvwb Dbqb evW, evsjv`k GcvU
cmwms Rvbm A_wiwU, evsjv`k mZz KZc, ei` egyLx Dbqb KZc
(ivRkvnx), evsjv`k nvB-UK cvK KZc, exgv Dbqb I wbqY KZc
,
UKmB I bevqbhvM Rvjvwb Dbqb KZc
, gjabx Avq eZxZ mKj Avqi
Dci c`q AvqKii nvi nvm Ki 25% Kiv nqQ (cwiwk-3 Ges 3G)|
2014-2015 Ki eQi nZ nvmKZ G Ki nvi chvR ne|
N) gY Ki nvi wbaviY wewagvjv, 2014 cYqbtgY Kii nvi cybtwbaviY c~eK bZzb wewagvjv we`k gY Ki nvi wbaviY
wewagvjv, 2014 cYqb Kiv nqQ (cwiwk-4)| D wewagvjv Abymvi
wbgewYZ nvi 1 RyjvB 2014 ZvwiL _K gY Ki chvR netA) AvKvk c_ chvR gY Kit62
(i) Di AvgwiKv, `wY AvgwiKv, BDivc, AvwdKv, Awjqv,

wbDwRjv, Pxb, Rvcvb, nsKs, Di Kvwiqv, `wY Kvwiqv, wfqZbvg,
jvIm, K^vwWqv I ZvBIqvb G Mgbi Pvi nvRvi UvKv;
(ii) mvKfz Kvb `k Mgbi GK nvRvi `yB kZ UvKv; Ges
(iii) `dv (K) I (L) G DwjwLZ `kmgn eZxZ Ab Kvb `k Mgbi
wZb nvRvi UvKv|
Av) Rjc_ chvR gY Kit evsjv`k nBZ Rjc_ Ab Kvb `k
Mgbi cwZ hvxi wbKU nBZ AvU kZ UvKv nvi gY Ki Avivc I
Av`vqhvM nBe|
B) jc_ chvR gY Kit evsjv`k nBZ jc_ Ab Kvb `k
Mgbi cwZ hvxi wbKU nBZ cuvP kZ UvKv nvi gY Ki Avivc I
Av`vqhvM nBe|
D wewagvjv 1 RyjvB 2014 _K KvhKi ne|
O) hvbevnbi Rb AbywgZ Kii nvi mskvab msv cvcb mskvabtevRU Kvhg 2014 Gi gvag fvovq PvwjZ hvbevnbi AbywgZ Ki msv
cvcb mskvab Ki wbgic cvcb Rvix Kiv nqt
fvovq PvwjZ hvbevnbt
A) Gm, Avi, I 160-AvBb/AvqKi/2014 ZvwiLt 26 Ryb, 2014 Abyhvqx
(cwiwk-5) evm, wgwbevm, Kvvi, Uvw Kve, cvBggyfvi, UvK, UvsKjix,
wcK-Avc, wnDgvb njvi, gvw ev gvj enbKvix AUvwiv Gi gvwjKK
wbewYZ nvi AvqKi c`vb KiZ ne:i) hvbevnb iwRkbi ZvwiL _K 10 eQi AwZvZ njhvbevnbi aib
52 wmUi AwaK Avmb wewk cwZwU evmi Rb
52 wmU ev Dnvi Kg Avmb wewk cwZwU evmi Rb
(A) ZvcvbyKj jvvix evm cwZwUi Rb
63
Kii nvi
12,000
9,000
30,000
(Av) `vZjv evm cwZwUi Rb
12,500
ZvcvbyKj wgwbevm/Kvvi cwZwUi Rb
12,500
Abvb wgwbevm I Kvvi cwZwUi Rb
5,000
KbUBbvi cwienb eeZ cvBggyfvi cwZwUi Rb
19,000
cuvP Ubi AwaK aviY gZv mb UvK ev UvsKjwi cwZwUi Rb

ò Ubi ekx wK cuvP Ubi ekx bn GBic
aviY gZv mb UvK ev UvsK-jix cwZwUi Rb
ò Ub ev Dnvi Kg aviY gZv mb UvK, wcKAvc, mKj aiYi wnDgvb njvi, gvw ev gvj
enbKvix ev hvx enbKvix AUvwiv cwZwUi Rb
kxZvZc wbqwZ cwZwU Uvw Kvei Rb
12,500
kxZvZc wbqwZ bq GBic cwZwU Uvw Kvei

Rb
7,500
3,000
9,000
3,000
ii) hvbevnb iwRkbi ZvwiL _K 10 eQi AwZvZ njhvbevnbi aib
Kii nvi
52 wmUi AwaK Avmb wewk cwZwU evmi Rb

52 wmU ev Dnvi Kg Avmb wewk cwZwU evmi Rb
(A) ZvcvbyKj jvvix evm cwZwUi Rb
(Av) `vZjv evm cwZwUi Rb
ZvcvbyKj wgwbevm/Kvvi cwZwUi Rb
Abvb wgwbevm I Kvvi cwZwUi Rb
KbUBbvi cwienb eeZ cvBggyfvi cwZwUi Rb
cuvP Ubi AwaK aviY gZv mb UvK ev UvsK-jwi
cwZwUi Rb
ò Ubi ekx wK cuvP Ubi ekx bn GBic aviY
gZv mb UvK ev UvsK-jix cwZwUi Rb
64
6,500
4,500
15,000
6,500
9,000
2,500
10,000
7,500
4,500
ò Ub ev Dnvi Kg aviY gZv mb UvK, wcKAvc, mKj aiYi wnDgvb njvi, gvw ev gvj
enbKvix ev hvx enbKvix AUvwiv cwZwUi Rb
kxZvZc wbqwZ cwZwU Uvw Kvei Rb
kxZvZc wbqwZ bq GBic cwZwU Uvw Kvei Rb
2,500
4,500
1,500
Av) Gm.Avi.I bs-162-AvBb/AvqKi/2014, ZvwiLt 26 Ryb 2014

(cwiwk-7) Abymvi Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvb Ges
gvjvgvj cwienb wbqvwRZ KvMv, Kvvi I WvevR Gi gvwjKK wbgic
AvqKi c`vb KiZ neti) hvbevnb iwRkbi ZvwiL _K 10 eQi AwZvZ bv njhvbevnbi aib
Kii nvi
Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvbi ,

Dnvi wèvKvjxb hvx cwienb Gi gZvi wfwZ hvxcwZ
100/-
Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ KvMv ev

Kvvii , Dnvi gvjvgvj cwienb Gi gZvi wfwZ
Mm UbRcwZ
135/-
Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ WvevRi

, Dnvi gvjvgvj cwienb Gi gZvi wfwZ Mm UbR
cwZ
100/-
(ii) hvbevnb iwRkbi ZvwiL _K 10 eQi AwZvZ njhvbevnbi aib
Kii nvi
Af@ixY b-c_ hvx cwienb wbqvwRZ b-hvbi ,

Dnvi wèvKvjxb hvx cwienb Gi gZvi wfwZ hvxcwZ
40/-
Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ KvMv ev

Kvvii , Dnvi gvjvgvj cwienb Gi gZvi wfwZ
60/-
65
Mm UbRcwZ
Af@ixY b-c_ gvjvgvj cwienb wbqvwRZ WvevRi
, Dnvi gvjvgvj cwienb Gi gZvi wfwZ Mm
UbRcwZ
50/-
hvbevnbi Rb AbywgZ Kii G nvimg~n 1 RyjvB 2014 _K KvhKi ne|

P) Transfer Pricing msv wewa-weavb KvhKi Kiv msv cvcb Rvixt
AvqKi Aav`k, 1984 Gi Chatper XIA Z ewYZ Transfer Pricing msv
wewa-weavbmg~n 1 RyjvB, 2014 _K KvhKi Ki Gm.Avi.I bs-161AvBb/AvqKi/2014, ZvwiLt 26 Ryb, 2014 Rvix Kiv nqQ (cwiwk-6)|
ZvQvov wbw` QK AvRvwZK jb`bi weeiYx `vwLji weavb Ki AvqKi
Aav`k, 1984 Z GKwU bZyb aviv 107EE mwbek Kiv nqQ Ges D
weeiYxi mywbw` QK m^wjZ GKwU bZyb wewa 75A AvqKi wewagvjv, 1984 Z
mshvRb Kiv nqQ|
Transfer Pricing msv DwjwLZ weavbmg~n 1 RyjvB, 2014 _K A_vr 201516 Ki eQi _K KvhKi ne|
Q) RvZxq chvqi MelYv cwZvbi Avqi Dci nvmKZ nvi Kivivct
Uv AvBb wbebKZ MelYv cwZvbi Avqi Dci 15% Ki nvi msv 28
Ryb, 2007 ZvwiLi Gm.Avi.I bs-157-AvBb/AvqKi/2007 iwnZ Ki Uv
AvBb A_ev mvmvBwUR iwRkb AvBb Gi Aaxb wbebKZ RvZxq chvqi
MelYv cwZvb Gi Avqi Dci c`q AvqKii nvi 15% Ki Gm.Avi.I bs163-AvBb/AvqKi/2014, ZvwiLt 26 Ryb 2014 Rvix Kiv nqQ (cwiwk-8)|
R) ewMZ hvbevnbi iwRkb ev bevqb Kvj c`q AwMg Ki msv
cvcbt
ewMZ hvbevnbi Dci c`q AwMg Kii nvi cybtwbaviY Ki 1 RyjvB 2009
ZvwiLi Gm.Avi.I bs-187-AvBb/2009 mskvab Ki Gm.Avi.I bs-164AvBb/AvqKi/2014 ZvwiLt 26 Ryb, 2014 Rvix Kiv nqQ (cwiwk-9)|
66
D cvcb Abymvi 1 RyjvB, 2014 _K Kvi, Rxc ev gvBvevmi

iwRkbi mgq A_ev wdUbm bevqbi mgq wbgv nvi Ki cwikva KiZ
netMvoxi aiY
1500 wmwm ch@ cwZwU gvUiKvi ev Rxc Gi Rb
c`q Kii nvi

15,000/-

3500 wmwmi Dci cwZwU gvUiKvi ev Rxc Gi Rb
gvBvevm cwZwUi Rb
30,000/50,000/75,000/1,00,000/1,25,000/20,000/-
Ze, GKK ev h_ gvwjKvbvq GKi AwaK gvUiKvi ev Rxc ev gvBvevmi

wZxq ev Z`~a Mvoxi cwZwUi Rb Dciv nvii AwZwi 50% nvi
AvqKi c`q ne |
G nvimg~n 1 RyjvB 2014 _K KvhKi ne|
S) KcviU mvgvwRK `vwqZ (CSR) msv cvcb mskvabt
KcviU mvgvwRK `vwqZ (CSR) cvjbi Ki`vZv KvvbxK 10% Ki
iqvZ c`vb msv 4 RyjvB 2011 ZvwiLi Gm.Avi.I bs-229-AvBb/AvqKi2011 mskvab Ki bZzb Gm.Avi.I bs-186-AvBb/AvqKi/2014 ZvwiLt 1 RyjvB
2014 Rvix Kiv nqQ (cwiwk- 12)| D cvcbi gvag CSR msvZ
wbgv mskvabx Avbv nqQtA) KcviU mvgvwRK `vwqZ (CSR) cvjb LvZ 8 KvwUi cwieZ mevP 12 KvwU
UvKvi Dci AvqKi iqvZ chvR ne;
Av) KcviU mvgvwRK `vwqZ (CSR) cvjb msv hveZxq eq evswKs Pvbji
gvag cwikva KiZ ne;
B) we`gvb 22 wU LvZ CSR Kvhg mv`b QvovI Kvb Kvvbx KZK Kvb
wekl `yhvM ev UzYvgU ev RvZxq Abyvbi Rb MwVZ Ges miKvi Abygvw`Z
Znwej c` Aby`vbKI CSR Kvhgi AvIZvfz Kiv nqQ|
G weavb 1 RyjvB 2014 A_vr 2015-16 Ki eQi _K KvhKi ne|
67
T) cwZex dvDkbi Avqi Dci Ki AevnwZ msvt

RvZxq cwZex Dbqb dvDkbi Ki AevnwZ msv 27 g 2009 ZvwiLi
Gm.Avi.I bs- 91-AvBb/2009 mskvab Ki D dvDkbi Endownment
Fund nZ Df~Z Avqi Dci Avivcbxq AvqKiK 30 Ryb 2019 ch AevnwZ
c`vb Ki Gm.Avi.I bs-187-AvBb-AvqKi/2014 ZvwiLt 1 RyjvB 2014 Rvix
Kiv nqQ (cwiwk-13)|
U) K GP ZvwjKvfz Kvvbxi kqvi jb`b nZ AwRZ gybvdvi
Dci Ki AevnwZ msv bZzb cvcb Rvixt
Gm.Avi.I bs- 156-AvBb/AvqKi/2014, Zvs-26/06/2014 Abymvi (cwiwk-1)
kqvievRvi nZ AwRZ gybvdvi Dci Ki msv Gm.Avi.I bs 269AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010 cZvnvi Kiv nqQ| Ze G msv
GKwU bZyb Gm.Avi.I bs- 217-AvBb/AvqKi/2014, Zvs-18/08/2014 Rvix Kiv
nqQ (cwiwk-14)|
D cvcb AbymviA) kqvi evRvi KwZcq kqvi jb`b nZ AwRZ gybvdvi Dci c`q AvqKi
nvm Ki wbgic Ki nvi avh Kiv nqQt
wgK
bs
Ki`vZvi cKwZ
evsK, Avw_K cwZvb, gvPU evsK, exgv, wjwRs Kvvbx,

cvUdvwjI gvbRgU Kvvbx, K wWjvi ev K
evKvi Kvvbx Gi i kqvinvvi ev kqvinvvi
wWiiì wmwKDwiwUR jb`b nZ AwRZ Avqi Dci
wgK bs 1 G ewYZ Kvvbxmgni i kqvinvvi ev
kqvinvvi wWii eZxZ K GP ZvwjKvfy Ab
Kvb Kvvbxi kqvinvvi hvì mswk Avq eQii h
Kvb mgq K GP ZvwjKvfz Kvb Kvvbx ev
Kvvbxmgni cwikvwaZ gjabi 10% Gi AwaK cwigvY
kqvi iqQ, Zvì D Kvvbx ev Kvvbxmgni kqvi
jb`b nZ AwRZ Avqi Dci
68
AvqKii
nvi
5%
5%|
Av) Dci ewYZ Ki`vZvMY Ges AvqKi Aav`k, 1984 Gi aviv 53M Ges
53O Z ewYZ Ki`vZv eZxZ Abvb Ki`vZvì K GPi ZvwjKvfz
Kvvbxi kqvi jb`b nZ AwRZ AvqK m~Y Ki AevnwZ c`vb Kiv
nqQ|
B) K GP ZvwjKvfz Kvb Kvvbxi A_ev Kvb wgDPzqvj dvi
i kqvi nvvi ev wWii ev cmgvUnvvi KZK mswk Kvvbxi ev
wgDPzqvj dvi kqvi nvii AwRZ gybvdvi Dci aviv 53M Abymvi
5% nvi AwMg Ki msMni weavb c~ei bvq envj iqQ|
C) Kvvbx ev Askx`vix dvg kYxi Ki`vZv KZK K GP ZvwjKvfz
Kvb Kvvbxi kqvi ev wmwKDwiwUR jb`b nZ AwRZ gybvdvi Dci
becewZZ aviv 53O Abymvi wewbqvMKvixì wnmve msiK ev ZveavbKvix
(custodian) evsK, gvPU evsK, Avw_K cwZvb ev Trading Right
Entitlement Certificate (TREC) nvvi Kvvbx KZK 10% nvi AwMg Ki
msMn KiZ ne|
V) Zwi cvkvK Ges bxUIqvi Drcv`b wbqvwRZ Kvvbxi Ki nvi
msvt
Gm.Avi.I bs-68-AvBb/2014 ZvwiLt 22/04/2014 (cwiwk-15) Ges
Gm.Avi.I bs-206-AvBb/AvqKi/2014 ZvwiLt 20/07/2014 Abymvi (cwiwk16) AvqKi Aav`k, 1984 Gi aviv 53BB Z ewYZ knit wear and woven
garments, terry towel, carton and accessories of garments Gi
ivbx Avqi Dci Drm Ki KZbi nvi 0.80% nZ nvm Ki 0.30% Kiv
nqQ| ZvQvov 53BB Z ewYZ jute goods, frozen food, vegetables,
leather goods, packed food Gi ivbx Avqi Dci Ges 53BBBB Z
ewYZ Abvb ivbx Avqi Dci Drm Ki KZbi nvi 0.80% nZ nvm Ki
0.60% Kiv nqQ| nvmKZ Drm Ki KZbi G nvi 30 Ryb 2015 ch
envj _vKe|
Gm.Avi.I bs-205-AvBb/AvqKi/2005 ZvwiLt 6 RyjvB, 2005, Gm.Avi.I bs265-AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010 Ges Gm.Avi.I bs-217AvBb/AvqKi/2012, ZvwiLt 27 Ryb, 2012 Abymvi 1 RyjvB, 2005 nZ 30
Ryb, 2014 mgqKvji Rb Zwi cvkvK Ges bxUIqvi Drcv`b wbqvwRZ
Kvvbx KZK ivbx nZ AwRZ Avqi Dci AvqKi Aav`k, 1984 Gi aviv
69
82C(4) Abymvi Avq MYbvi aviYvMZ AvqKii nvi 10% weePbv Kiv
nZ|
1 RyjvB, 2014 _K D Gm.Avi.I mg~ni KvhKvwiZv bv _vKvq AvqKi AvBb
Abymvi mswk eQii Ki`vZvi Rb chvR Kinvi cqvM Ki aviv 53BB Z
ewYZ Abvb LvZi bvq Zwi cvkvK Ges bxUIqvi Drcv`b wbqvwRZ
Ki`vZvi 1 RyjvB, 2014 ZvwiL _K Df~Z ivbx Avq aviv 82C(4) Abymvi
MYbv KiZ ne|
52| AvqKi wewagvjv, 1984 mskvabtGm.Avi.I bs-216-AvBb/AvqKi/2014 ZvwiLt 18/08/2014 Rvixi gvag
(cwiwk-10) AvqKi wewagvjvq wbgic mskvabx Avbv nqQtK) evwo fvov cwikva msv wewa 8At
Kvb evwoi gvwjK gvwmK 25 nvRvi UvKvi ewk fvov cv nj fvovi wnmve iY
Ges fvov cwikvai cwZ wbaviY Kivi Rb AvqKi wewagvjv, 1984 G bZzb
GKwU wewa 8A mshvRb Kiv nqQ| D wewa Abyhvqx wKfve evox fvov
cwikvwaZ ne ev evsK wnmve Rgv Kiv ne Zv wbavwiZ iqQ| D weavbi
AvjvK evoxi gvwjK I fvovwUqvMYi KiYxqmg~n evwo fvov msv cwic
bs-2 (AvqKi)/2014 Zvs-23 RyjvB, 2014 G wevwiZ DjL Kiv nqQ|
L) mieivn I wVKv`vix weji Dci Drm Ki KZbi nvi msv wewa 16
Gi mskvabt
AvqKi wewagvjv, 1984 Gi wewa 16 mskvab KiZt wVKv`vix I mieivn weji
Dci Ki KZbi nvi wbgic cybtwbaviY Kiv njvtwgK
bs
c`q weji cwigvY
weji cwigvY 2 j UvKv AwZg bv Kij
Ki
KZbi
nvi
k~Y
2 j UvKvi ewk, 5 j UvKv ev Zvi Kg
1%
2.5%
70
3.5%
25 j UvKvi ewk, 3 KvwU UvKv ev Zvi Kg
4%
3 KvwU UvKvi ewk
5%
Zj wecYbKvix Kvvbxi t
A) weji cwigvY 2 j UvKv AwZg bv Kij
k~Y
Av) 2 j UvKvi ewk nj
0.60%
Zj wecYbKvix Kvvbxmg~ni GRU ev wWjvi 1%
(cUvj cv ewZZ) KZK Zj mieivni
Zj kvabvMvi Kvvbx KZK Zj mieivni
3%
Mvm Uvwgkb Kvvbx KZK Mvm mieivni
3%
8
9
10
1 RyjvB, 2014 ZvwiL ev Zvi ci Zj wecYbKvix Kvvbxmg~ni GRU ev

wWjvi (cUvj cv ewZZ) KZK miKvi ev Kvb KZc, Kcvikb ev
msv, Kvb Kvvbx, evsK, exgv, GbwRI, wekwe`vjq ev gwWKj KjR ev
WUvj KjR ev Bwwbqvwis KjRK Rvjvbx Zj mieivni D
mieivng~j cwikvaKvj 1% nvi Drm Ki KZb KiZ ne|
1 RyjvB, 2014 ZvwiL ev Zvi ci wjwLZ Pzwci AvIZvq Zj kvabvMvi
Kvvbx KZK evsjv`k cUvwjqvg KcvikbK Rvjvbx Zj mieivni
D mieivng~j cwikvaKvj evsjv`k cUvwjqvg Kcvikb A_ev
chvR Rvjvbx Zj wecYbKvix Kvvbxmg~n KZK 3% nvi Drm Ki
KZb KiZ ne|
M) Avg`vwb chvq c`q AwMg AvqKi msv wewa 17A mskvabt
AvqKi wewagvjv, 1984 Gi wewa 17A Gi `dv 155 I 156 wejvc Kiv nqQ|
Gi dj icv Ges ^Y Avg`vwbi 5% nvi AwMg AvqKi chvR ne|
71
N) Rwg ev vcbv iwRkbi mgq c`q AwMg g~jabx gybvdv Ki

Avivc msv bZzb wewa 17II mwbekt
Rwg ev Mn mw weqi weq g~ji Dci we`gvb Drm Ki KZbi
nvi cwieZb Ki AvqKi wewa 17II Abymvi c_K wZbwU Zdwmj (a), (b) Ges
(c) Abymvi wbgv nvi Drm Ki KZbi weavb Kiv nqQt
Zdwmj (a)- wbw` vb AewZ evwYwRK GjvKvi Rb Ki nvitwgK evwYwRK GjvKvmg~ni bvg
KvVv cwZ (1.65
bs
kZvsk=1 KvVv) AwMg
AvqKi
1
XvKv jkvb, ebvbx, gwZwSj, w`jLzkv, `wjj g~ji Dci 4%
b_ mvD_ ivW,gwZwSj mcmvwiZ
nvi A_ev cwZ KvVv
GjvKv Ges gnvLvjx
10,80,000 UvKv Gi
ga hwU ewk|
2
XvKv KviIqvb evRvi, XvKv|
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
6,00,000 UvKv Gi
ga hwU ewk|
3
PMvg AvMvev` Ges wmwWG GwfwbD
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
3,60,000 UvKv Gi
ga hwU ewk|
4
bvivqYM Ges XvKv eez GwfwbD, `wjj g~ji Dci 4%
evv, mvq`vev`, cvMvjv Ges
nvi A_ev cwZ KvVv
Mvwiqv
3,60,000 UvKv Gi
ga hwU ewk|
5
XvKv Div mvbviMuvI Rbc_,
`wjj g~ji Dci 4%
kvnevM, cvc_, evsjvgUi, KvKivBj
nvi A_ev cwZ KvVv
6,00,000 UvKv Gi
ga hwU ewk|
6
XvKv bevecyi, dzjevwoqv
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
3,00,000 UvKv Gi
ga hwU ewk|
72
ZvQvov Rwgi Dci Kvb vcbv (feb, dvU, GcvUgU, `vKvb, dvix, Awdm
m) _vKj D vcbvi `wjj g~ji 4% A_ev cwZ eMwgUvi 600 UvKv
(`ywUi ga hwU ewk) AwZwi Ki cwikva KiZ ne|
Zdwmj (b)- wbg wbw`KZ Abvb GjvKvi Rb Ki nvitwgK GjvKvmg~ni bvg
KvVv cwZ (1.65
bs
kZvsk) AwMg AvqKi
1
XvKv Div (mi 1-9), wLjMuvI
`wjj g~ji Dci 4%
cybevmb GjvKv (100 dzU ivvi cvk), nvi A_ev cwZ KvVv
AvwRgcyi, ivRvievM cybevmb GjvKv
90,000 UvKv Gi ga
(wekivW msjM), evwiaviv wWIGBPGm, hwU ewk|
emyiv (eK G-wR), wbKZb Ges
PMvg AvMvev`, nvwjkni, cvPujvBk,
bvwmivev` Ges gn`xevM |
2
XvKv jkvb, ebvbx Ges evwiaviv
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
3,00,000 UvKv Gi
ga hwU ewk|
3
XvKv avbgw AvevwmK GjvKv
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
2,40,000 UvKv Gi
ga hwU ewk|
4
XvKv
KvKivBj,
mbevwMPv, `wjj g~ji Dci 4%
weRqbMi, BvUb, MxY ivW, GwjdvU nvi A_ev cwZ KvVv
ivW, dwKivcyj, AvivgevM, gMevRvi 1,80,000 UvKv Gi
(g~j moK nZ 100 dzU Gi ga ga hwU ewk|
AewZ), ZRMuvI wk GjvKv, ki
evsjvbMi ckvmwbK GjvKv, AvMviMuvI
ckvmwbK GjvKv, jvjgvwUqv, gnvLvjx
wWIGBPGm, KvUbgU Ges PMvgi
Lyjkx|
5
KvKivBj, mbevwMPv, weRqbMi,
`wjj g~ji Dci 4%
BvUb, MxY ivW, GwjdvU ivW (g~j nvi A_ev cwZ KvVv
moK nZ 100 dzU Gi evBi AewZ) 1,20,000 UvKv Gi
73
MxY ivW (avbgw AvevwmK GjvKvi 3

bs ivW nZ 8 bs ivW chZ)
Div AvevwmK GjvKv (mi 10 _K

14), wbKz (`wY), wbKz (Di),
evv cybevmb GjvKv, Mvwiqv
cybevmb GjvKv, kvgcyi cybevmb
GjvKv, AvBwR evMvb cybevmb GjvKv,
Ux wk GjvKv|
kvgcyi wk GjvKv, cvMvjv wk
GjvKv Ges RyivBb wk GjvKv|
10
wLjMuvI cybevmb GjvKv (100 dzUi

Kg ivvi cvk), ivRvievM cybevmb
GjvKv (wfZii 40 dzU I Abvb
AfixY ivvi cvk)|
Mvovb (40 dzU ivvi cvk) Ges
nvRvixevM Uvbvix GjvKv|
ga hwU ewk|
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
2,40,000 UvKv Gi
ga hwU ewk|
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
60,000 UvKv Gi ga
hwU ewk|
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
48,000 UvKv Gi ga
hwU ewk|
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
72,000 UvKv Gi ga
hwU ewk|
`wjj g~ji Dci 4%
nvi A_ev cwZ KvVv
30,000 UvKv Gi ga
hwU ewk|
ZvQvov Rwgi Dci Kvb vcbv (feb, dvU, GcvUgU, `vKvb, dvix, Awdm
m) _vKj D vcbvi `wjj g~ji 4% A_ev cwZ eMwgUvi 600 UvKv
(`ywUi ga hwU ewk) AwZwi Ki cwikva KiZ ne|
Zdwmj (c)- mviv`ki Abvb GjvKvi Ki nvitXvKv, bvivqYM, MvRxcyi Ges PMvgi GjvKvmg~n hv wewa 17II Gi Zdwmj (a)
Ges (b) Z mywbw` Kiv nqQ, m mKj GjvKv eZxZ Abvb GjvKvq Rwg ev
vcbv iwRkbi wbgic AwMg AvqKi Avivc Kivi weavb Kiv nqQt
74
wgK GjvKv ev GjvKvmg~ni bvg

bs
1
wewa 17II Gi Zdwmj (a) Ges (b) Z
mywbw` GjvKvmg~n eZxZ ivRavbx Dbqb
KZc (ivRDK) Ges PMvg Dbqb KZc
(wmwWG) Gi Awavaxb Abvb GjvKvi
Rwg ev vcbv
2
ivRavbx Dbqb KZc Ges PMvg Dbqb
KZci Awavaxb GjvKv eZxZ, XvKv,
PMvg, MvRxcyi, bvivqYM, gywM,
gvwbKM Ges biwms`x Rjv Ges h Kvb
wmwU Kcvikb Ges KvUbgU evW Gi
Awavaxb GjvKvi Rwg I vcbv
3
h Kvb Rjv knii cimfvi Awavaxb
GjvKvi Rwg I vcbv
4
Abvb cimfvi Awavaxb GjvKvi Rwg
I vcbv
5
Abvb mKj GjvKv
Kii nvi
Rwg I vcbvi
`wjj g~ji 4%
Rwg I vcbvi
`wjj g~ji 3%
Rwg I vcbvi
`wjj g~ji 3%
Rwg I vcbvi
`wjj g~ji 2%
Rwg I vcbvi
`wjj g~ji 1%
wbw`KZ GjvKvi Rwgi KvVv cwZ AvqKi Ges vcbvi eMwgUvi cwZ
c`q AvqKii welq cwic bs-1 (AvqKi)/2014, ZvwiLt 9 RyjvB, 2014 Z
wevwiZ evLv c`vb Kiv nqQ|
O) PvKywiRxex Ki`vZvì wbqvMKZv KZK c` hvbevnb myweav msv
wewa 33D mskvabt
AvqKi wewagvjv, 1984 Gi wewa 33D mskvab Ki PvKzwiRxex Ki`vZvMYi
ewMZ eenvii Rb wbqvMKZv KZK c` hvbevnbi Ki`vZvi g~j
eZbi 7.50% Gi cwieZ 5% gvU Avqi mwnZ KihvM Avq wnme hvM
Kivi weavb Kiv nqQ|
75
P) PvKywiRxex Ki`vZvì bM` wPwKrmv fvZv msv wewa 33I mskvabt

PvKzwiRxex Ki`vZvMY KZK wbqvMKZvi wbKU _K cv bM` wPwKrmv fvZvK g~j
eZbi 10% A_ev evwlK 60 nvRvi UvKv (`ywUi ga hwU Kg) ch Ki AevnwZ
c`vb Ki AvqKi wewagvjv, 1984 Gi wewa 33I mskvab Kiv nqQ| mskvwaZ
wewa Abyhvqx Kvb Ki`vZv wbqvMKZvi wbKU _K bM` wPwKrmv fvZv A_ev
Ki`vZv KZK wPwKrmv LvZ ewqZ A_ wbqvMKZvi wbKU _K diZ
(reimbursement) cv nj, D cv A_/fvZv hw` Ki`vZvi g~j eZbi 10%
A_ev evwlK 60 nvRvi UvKv, G `yqi ga hwU Kg Zvi _K ewk nq, Zvnj
AwZwi fvZv Ki`vZvi KihvM Avq wnme weewPZ ne|
Q) RvZxq ivR^ evW KZK AvqKi AvBbRxex wnmve ^xKwZ c`vb msv wewa
37 mskvabt
AvqKi wewagvjv, 1984 Gi wewa 37 Gi Dcwewa 2 Gi clause (c) mskvab Ki
AvqKi wefvM AwZwi mnKvix Ki Kwgkbvi cì bxP bq Ggb c` Kgc 7
eQi mvlRbK PvKzwi Ki Aemi MnYKvix KgKZvK AvqKi AvBbRxex wnme
RvZxq ivR^ evW ^xKwZ c`vb KiZ cvie gg weavb Kiv nqQ|
1 RyjvB, 2014 _K G weavb chvR ne|
R) Zj Kvvbxi Kvi I mve-KviMYi AbywgZ Avq msv wewa 39
mskvabt
AvqKi wewagvjv, 1984 Gi wewa 39 mskvab Ki Zj Kvvbxi Kvi I mveKviMYi gvU cvwi Dci 10% Gi cwieZ 15% AbywgZ Avq MYbv Kivi
weavb Kiv nqQ| Ze c~ei bvq Zj Kvvbxi Kvi I mve-KviMY
AbywgZ Avqi wfwZ A_ev wnmvei LvZvc Abymvi cKZ Avqi wfwZ
AvqKi c`vbi HwQK weavbwU envj ivLv nqQ|
GQvovI wewa 39 Gi Dcwewa 2 Gi clause (d) Z cUvwjqvg AcvikbK
mywbw`fve msvwqZ Kiv nqQ|
76
S) 12 wWwRUi wUAvBGb mb` DjL Ki`vZvi Z_vw` mywbw` Ki wewa

64B mskvabt
AvqKi wewagvjv, 1984 Gi wewa 64B Gi sub-rule (2) Gi ci sub-rule (3)
mshvRb Ki Ki`vZvMYi wUAvBGb mb` Ki`vZvi wUAvBGb, Ki`vZvi bvg,
Ki`vZvi wcZv-gvZvi bvg, eZgvb I vqx wVKvbv, eemv ev wbqvMKZvi bvg
(chvR ), wbewZ Awdmi wVKvbv (Kvvbx I Abvb KiZv`vi ),
cyivZb wUAvBGb (hw` _vK) Ges Ki`vZvi ghv`v BZvw` Z_ mwbek Kivi
weavb Kiv nqQ|
T) AvRvwZK jb`bi weeiYxi QK msv wewa 75A mshvRbt
AvqKi Aav`k, 1984 Gi aviv 107EE Abymvi AvRvwZK jb`bi weeiYxi
mywbw` QK m^wjZ GKwU b~Zb wewa 75A AvqKi wewagvjv, 1984 Z mshvRb Kiv
nqQ|
Transfer Pricing msv DwjwLZ weeiYx `vwLji weavbwU 1 RyjvB, 2014 _K
A_vr 2015-16 Ki eQi _K KvhKi ne|
A_ AvBb, 2014 Gi gvag AvbxZ AvqKi Aav`k, 1984 I AvqKi wewagvjv,

1984 Gi mskvabx/cwieZbmg~n Ges bZyb RvixKZ cvcbmg~n xKiYi
Dk G cwic cYqb Kiv nqQ| G cwici Kvb ee ev Dcvcbv AvqKi
Aav`k, 1984, AvqKi wewagvjv, 1984 Ges bZzb RvixKZ cvcbi mv_
mvsNwlK nj ev Kvb gy`YRwbZ wUi KviY AZv `Lv w`j AvqKi Aav`k,
1984, AvqKi wewagvjv, 1984 Ges g~j cvcbmg~n cvavb cve|
c_g mwPe (Ki bxwZ)
RvZxq ivR^ evW, XvKv
dvb t 8392312|
77
cwiwk
78
cwiwk -1
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 12 Avlvp, 1421 ev/ 26 Ryb, 2014 wLv|
Gm,Avi,I bs 156-AvBb/AvqKi/2014|- Income-tax Ordinance, 1984 (Ord.
XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c` gZvej
miKvi GZ`&viv wbewYZ cvcbmgn iwnZ Kwij, h_v:(K) Gm,Avi,I bs 169-AvBb/2001, ZvwiLt 14B Avlvp, 1408evs/ 28k Ryb, 2001
wLv;
(L) Gm, Avi,I bs 283-AvqKi/2002, ZvwiLt 28 Avwk^b, 1409evs/ 13 Avei,
2002 wLv;
(M) Gm,Avi,I bs 216-AvBb/AvqKi/2004, ZvwiLt 29 Avlvp, 1411evs/13 RyjvB,
2004 wLv;
(N) Gm, Avi,I bs 269-AvBb/AvqKi/2010, ZvwiLt 17 Avlvp, 1417evs/1 RyjvB,
2010 wLv|
02| GB cvcb 1 RyjvB, 2014 wLv ZvwiL KvhKi nBe|
ivcwZi Av`kg,
(mq` gv: Avwgbyj Kwig)
AwZwi mwPe (c`vwaKviej)
79
cwiwk -2
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 12 Avlvp, 1421 ev/26 Ryb, 2014 wLv|
miKvi GZ`&viv 4 Avlvp, 1403 ev gvZveK 18B Ryb, 1996 wLv ZvwiLi cvcb
Gm,Avi,I bs 102-AvBb/ 96 iwnZg, K GP Gi AvqK wbewYZ gqv` I nvi AvqKi
nBZ AevnwZ c`vb Kwij, h_v:Ki AevnwZi gqv`
Ki AevnwZi nvi
c_g ermi
100%
wZxq ermi
80%
ZZxq ermi
60%
PZz_ ermi
40%
cg ermi
20%
ivcwZi Av`kg,
80
cwiwk -3
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
miKvi GZ`&viv Rbmev KvR wbqvwRZ wbewYZ ^vqkvwmZ cwZvbi gjabx Avq eZxZ mKj
Avqi Dci D Ordinance Gi Aaxb c`q AvqKii nvi nvm Kwiqv 25% G wbaviY
Kwij,h_v:-
(K)
(L)
(M)
(N)
(O)
(P)
(Q)
(R)
(S)
(T)
(U)
(V)
(W)
(X)
(Y)
(Z)
(_)
(`)
(a)
(b)
(c)
(d)
(e)
XvKv Iqvmv;
PMvg Iqvmv;
Lyjbv Iqvmv;
ivRkvnx Iqvmv;
evsjv`k emvgwiK wegvb PjvPj KZc;
ivRavbx Dbqb KZc;
ivRkvnx Dbqb KZc;
Lyjbv Dbqb KZc;
PMvg Dbqb KZc;
RvZxq Mnvqb KZc;
PMvg eì KZc;
gsjv eì KZc;
cvqiv eì KZc;
evsjv`k j eì KZc;
evsjv`k Uwjwfkb;
evsjv`k eZvi;
evsjv`k Af@ixY b-cwienb KZc;
evsjv`k ivW UvcvU A_wiwU (weAviwUG);
evsjv`k UwjhvMvhvM wbqY Kwgkb (wewUAviwm);
evsjv`k wmwKDwiwUR G GP Kwgkb;
evsjv`k we`yr Dbqb evW;
evsjv`k cjx we`yZvqb evW;
evsjv`k cvwb Dbqb evW;
81
(f)
(g)
(h)
(i)
(j)
(k)
evsjv`k GcvU cmwms Rvbm A_wiwU;

hgybv egyLx mZz KZc;
ei` egyLx Dbqb KZc (ivRkvnx);
evsjv`k nvB-UK cvK KZc;
exgv Dbqb I wbqY KZc
; Ges
UKmB I bevqbhvM Rvjvwb Dbqb KZc
|

ivcwZi Av`kg,
82
cwiwk -3G

A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
ZvwiL, 20 kveY, 1421 ev/04 AvM, 2014 wLv|
Gm,Avi,I bs 211-AvBb/AvqKi/2014| -Income-tax Ordinance, 1984
(XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z c`
gZvej miKvi, 12 Avlvp, 1421 ev gvZveK 26 Ryb, 2014 ZvwiLi cvcb Gm,
Avi, I bs 158-AvBb/AvqKi/2014 G wbgic mskvab Kwij, h_v:Dcwi-D cvcb Gi `dv (g) Z DwjwLZ hgybv egyLx mZz KZc; kwj Ges
wPwUi cwieZ evsjv`k mZz KZc; kwj Ges wPwU cwZvwcZ nBe|
ivcwZi Av`kg,
mq` gvt Avwgbyj Kwig
83
cwiwk -4
A_ gYvjq
Af@ixY m` wefvM
(gY Ki)
cvcb
Gm,Avi,I bs 159-AvBb/gb/2014|- gY Ki AvBb, 2003 (2003 mbi 5 bs AvBb)
Gi aviv 5, aviv 3 Gi Dc-aviv (2) Gi mwnZ cwVZe, G c` gZvej miKvi evsjv`k nBZ
AvKvk, j wKsev Rj c_ Ab Kvb `k Kvb hvxi Mgbi gY Kii nvi wbaviYK
wbic wewagvjv cYqb Kwij, h_v:1| msw wkivbvg I ceZb| (1) GB wewagvjv we`k gY Ki nvi wbaviY wewagvjv,
2014 bvg AwfwnZ nBe|
(2) Bnv 1 RyjvB 2014 wLv ZvwiL KvhKi nBe|
2| AvKvk c_ chvR gY Ki| evsjv`k nBZ AvKvk c_ Ab Kvb `k Mgbi
cwZ hvxi wbKU nBZ wbewYZ nvi gY Ki Avivc I Av`vqhvM nBe, h_v:
(K) Di AvgwiKv, `wY AvgwiKv, BDivc, AvwdKv, Awjqv, wbDwRjv, Pxb,
Rvcvb, nsKs, Di Kvwiqv, `wY Kvwiqv, wfqZbvg, jvIm, K^vwWqv I
ZvBIqvb G Mgbi Pvi nvRvi UvKv;
(L) mvKf
z Kvb `k Mgbi GK nvRvi `yB kZ UvKv; Ges
(M) `dv (K) I (L) G DwjwLZ `kmgn eZxZ Ab Kvb `k Mgbi wZb
nvRvi UvKv|
3| Rjc_ chvR gY Ki| evsjv`k nBZ Rjc_ Ab Kvb `k Mgbi cwZ
hvxi wbKU nBZ AvU kZ UvKv nvi gY Ki Avivc I Av`vqhvM nBe|
4| jc_ chvR gY Ki| evsjv`k nBZ jc_ Ab Kvb `k Mgbi cwZ
hvxi wbKU nBZ cuvP kZ UvKv nvi gY Ki Avivc I Av`vqhvM nBe|
5| iwnZKiY| we`k gY Ki nvi wbaviY wewagvjv, 2004, AZ:ci iwnZ wewagvjv ewjqv
DwjwLZ, GZ`&viv iwnZ Kiv nBj|
ivcwZi Av`kg,
(mq` gvt Avwgbyj Kwig)
84
cwiwk -5
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
miKvi 16 Avlvp, 1416 ev/30 Ryb 2009 wLv ZvwiLi cvcb bs Gm, Avi, I 171AvBb/2009 G wbic AwaKZi mskvab Kwij, h_v:Dcwi-D cvcbi (K) `dv (1) Gi cwieZ wbic `dv (1) cwZvwcZ nBe, h_v:
(1) hw` D Ki`vZv Dic evm, wgwbevm, Kvvi, Uvw Kve, cvBggyfvi, UvK,
UvsKjix, wcK-Avc, wnDgvb njvi, gvw ev gvj enbKvix AUvwiv Gi gvwjK nb Ges
Dnvi iwRkbi ZvwiL nBZ `k ermi AwZv@ bv nBqv _vK Ges wZwb wbewYZ nvi
AvqKi c`vb Kib, h_v:c`q AvqKi
(K)
(L)
(M)
(N)
(O)
(P)
(Q)
52 wmUi AwaK Avmb wewk cwZwU

evmi Rb..............
52 wmU ev Dnvi Kg Avmb wewk
cwZwU evmi Rb......
(A) ZvcvbyKj
jvvix evm cwZwUi
Rb ................
(Av) `vZjv evm cwZwUi Rb ....
ZvcvbyKj
wgwbevm/Kvvi cwZwUi
Rb ..........
Abvb wgwbevm I Kvvi cwZwUi
Rb .........
KbUBbvi
cwienb
eeZ
cvBggyfvi cwZwUi Rb.....
cuvP Ubi AwaK aviY gZv mb
UvK ev UvsK-jwi cwZwUi
Rb.................................
85
UvKv 12,500.00
UvKv 9,000.00
UvKv 30,000.00
UvKv 12,500.00
UvKv 12,500.00
UvKv 5,000.00
UvKv 19,000.00
UvKv 12,500.00
(R)
(S)
(T)
(U)
ò Ubi ekx wK cuvP Ubi ekx

bn GBic aviY gZvmb UvK
ev UvsK-jix cwZwUi Rb...........
ò Ub ev Dnvi Kg aviY gZv
mb UvK, wcK-Avc, mKj aiYi
wnDgvb njvi, gvw ev gvj
enbKvix ev hvx enbKvix AUvwiv
cwZwUi Rb......................
kxZvZc wbqwZ cwZwU
UvwKvei Rb ................
kxZvZc wbqwZ bq GBic cwZwU
UvwKvei Rb ...............
UvKv 7,500.00
UvKv 3,000.00
UvKv 9,000.00
UvKv 3,000.00;
(L) `dv (2) Gi cwieZ wbic `dv (2) cwZvwcZ nBe, h_v:(2) hw` D Ki`vZv Dic evm, wgwbevm, Kvvi, UvwKve, cvBggyfvi, UvK,
UvsKjix, wcK-Avc, wnDgvb njvi, gvw ev gvj enbKvix AUvwiv Gi gvwjK nb Ges
Dnvi iwRkbi ZvwiL nBZ `k ermi AwZv@ nBqv _vK Ges wZwb wbewYZ nvi
AvqKi c`vb Kib, h_v:c`q AvqKi
(K)
(L)
(M)
(N)
(O)
(P)
(Q)
(R)
52 wmUi AwaK Avmb wewk cwZwU

evmi Rb..............
UvKv 6,500.00
52 wmU ev Dnvi Kg Avmb wewk
cwZwU evmi Rb......
UvKv 4,500.00
(A) ZvcvbyKj jvvix evm cwZwUi UvKv 15,000.00
Rb ................
(Av) `vZjv evm cwZwUi Rb ....
UvKv 6,500.00
ZvcvbyKj
wgwbevm/Kvvi cwZwUi
Rb ..........
UvKv 9,000.00
Abvb wgwbevm I Kvvi cwZwUi
Rb .........
UvKv 2,500.00
KbUBbvi
cwienb
eeZ
cvBggyfvi cwZwUi Rb.....
UvKv 10,000.00
cuvP Ubi AwaK aviY gZv mb
UvK ev UvsK-jwi cwZwUi
Rb.....................
UvKv 7,500.00
ò Ubi ekx wK cuvP Ubi ekx
bn GBic aviY gZv mb UvK UvKv 4,500.00
ev UvsK-jix cwZwUi Rb...........
86
(S)
(T)
(U)
ò Ub ev Dnvi Kg aviY gZv

mb UvK, wcK-Avc, mKj aiYi
wnDgvb njvi, gvw ev gvj UvKv 2,500.00
enbKvix ev hvx enbKvix AUvwiv
cwZwUi Rb.................
kxZvZc wbqwZ cwZwU Uvw Kvei UvKv 4,500.00
Rb ........
kxZvZc wbqwZ bq GBic cwZwU
UvKv 1,500.00|
Uvw Kvei Rb ........
ivcwZi Av`kg,
87
cwiwk -6
A_ gYvjq
Af@ixY m` wefvM
RvZxq ivR^ evW
(AvqKi)
cvcb
Gm,Avi,I bs 161 AvBb/AvqKi/2014| Income-tax Ordinance, 1984 (Ord.XXXVI of
1984) Gi section 107J Z c` gZvej RvZxq ivR^ evW D Ordinance Gi Chaptar XIA Gi
weavbvejx 1 RyjvB, 2014 wLv ZvwiL KvhKi nBe|
RvZxq ivR^ evWi Av`kg,

m`m (Ki bxwZ)|
88
cwiwk -7
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
Gm, Avi, I bs 162-AvBb/AvqKi/2014|- Income-tax Ordinance, 1984 (Ord.
miKvi GB wefvMi 13 Avlvp, 1419 ev gvZveK 27 Ryb 2012 wLv ZvwiLi cvcb Gm,
Avi, I bs 224-AvBb/ AvqKi/2012 Gi wbic mskvab Kwij, h_v:Dcwi-D cvcbi AbyQ` (1) Gi(K) `dv (K) Gi(A) Dc-`dv (A) Z ewYZ 75.00 msLv I wPi cwieZ 100.00 msLv I wP
cwZvwcZ nBe;
(Av) Dc-`dv (Av) Z ewYZ 100.00 msLv I wPi cwieZ 135.00 msLv I wP
cwZvwcZ nBe;
(B) Dc-`dv (B) Z ewYZ 75.00 msLv I wPi cwieZ 100.00 msLv I wP
cwZvwcZ nBe;
(L) `dv (L) Gi(A) Dc-`dv (A) Z ewYZ 25.00 msLv I wPi cwieZ 40.00 msLv I wP
cwZvwcZ nBe;
(Av) Dc-`dv (Av) Z ewYZ 35.00 msLv I wPi cwieZ 60.00 msLv I wP
cwZvwcZ nBe; Ges
(B) Dc-`dv (B) Z ewYZ 28.00 msLv I wPi cwieZ 50.00 msLv I wP
cwZvwcZ nBe|
ivcwZi Av`kg,
89
cwiwk -8
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
Gm, Avi, I bs 163 -AvBb/AvqKi/2014|- Income-tax Ordinance,
1984 (Ord. No. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b)
Z c` gZvej miKvi 14 Avlvp, 1414 ev gvZveK 28 Ryb, 2007 wLv ZvwiLi
cvcb bs Gm, Avi, I 157-AvBb/AvqKi/2007 GZ`&viv iwnZg, Trust Act, 1882 (Act
No. II of 1882) ev Societies Registration Act, 1860 (Act No. XXI of 1860) Gi Aaxb
wbebKZ RvZxq chvqi MelYv cwZvb Gi Avqi Dci c`q AvqKii nvi nvm Kwiqv 15%
wbaviY Kwij|
ivcwZi Av`kg,
90
cwiwk -9
A_ gYvjq
Af@ixY m` wefvM
(AvqKi)
cvcb
miKvi 17 Avlvp, 1416 ev gvZveK 1 RyjvB, 2009 wLv ZvwiLi cvcb Gm, Avi, I bs
187-AvBb/2009 G wbic AwaKZi mskvab Kwij, h_v:Dcwi-D cvcb Gi AbyQ` 1 Gi `dv (1) Gi cwieZ wbic `dv (1) cwZvwcZ
nBe, h_v:(1) c`q AvqKii nvi nBe wbic, h_v:wgK
bs
Mvoxi aiY
c`q AvqKii nvi
(K)
(L)
(M)
(N)
(O)
(P)
(Q)

3500 wmwmi Dci cwZwU gvUiKvi ev Rxc Gi Rb
gvBvevm cwZwUi Rb
UvKv 15,000.00
UvKv 30,000.00
UvKv 50,000.00
UvKv 75,000.00
UvKv 1,00,000.00
UvKv 1,25,000.00
UvKv 20,000.00:
Ze kZ _vK h, GKK ev h_ gvwjKvbvq GKi AwaK gvUi Kvi ev Rxc ev gvBvevm

_vwKj, wZxq ev Z`ya Mvoxi cwZwUi Rb Dciv nvii AwZwi 50% nvi
AvqKi c`q nBe;|
ivcwZi Av`kg,
91
cwiwk -10
A_ gYvjq
Af@ixY m` wefvM
RvZxq ivR^ evW
(AvqKi)
cvcb
ZvwiLt 03 fv`, 1421 ev/ 18 AvM, 2014 wLv|
Gm,Avi,I bs 216 -AvBb/AvqKi/2014|- hnZz, Income-tax Ordinance, 1984
(Ord. XXXVI of 1984) Gi section 185 G c` gZvej, RvZxq ivR^ evW, AZtci
evW ewjqv DwjwLZ, Income Tax Rules, 1984 Gi AwaKZi mskvabi cv@ e Kwiqv 17
Avlvp, 1421 ev gvZveK 1 RyjvB, 2014 wLv ZvwiLi cvcb Gm, Avi, I bs 184AvBb/AvqKi/2014 cvK-cKvk KwiqvwQj; Ges
hnZz, D cvK-cKvwkZ cvcb Gi `dv 2 Gi weavb Abyhvqx MRU cKvki ZvwiL nBZ
AbwaK 15 (cbi) w`bi ga mskvabx cve mcK KwZcq civgk cvIqv wMqvQ;
mnZz, evW D civgk weePbv Kwiqv, BZvc~e cvK-cKvwkZ cvcb wbic mskvabc~eK
GZviv Dnv P~ov cKvk Kwij, h_v:Dcwi-D Rules Gi(1) rule 8 Gi ci wbic bZb rule 8A mwbewkZ nBe, h_v:8A. Maintenance of account in a bank by the owner of house
property.(1) Subject to the provisions of sub-rules (2) and (3), where any
person having ownership or possession of any property, whether used for
commercial or residential purposes, receives any sum or aggregate of sums
exceeding taka 25,000/- (twenty five thousand) per month in respect of any
rent of such house property or its unit, such person shall maintain a bank
account in any scheduled bank for the purpose of depositing rent of the
house property or its unit and deposit such rent or any advance received
from such house property or its unit in such bank account.
(2) Where the person having ownership or possession mentioned in sub-rule
(1) has one or more tenants and receives the sum or aggregate of sums
exceeding taka 25,000/- (twenty five thousand) per month, he may maintain
a separate register and record regarding particulars of the tenant or tenants
and the sum or sums received.
92
(3) Nothing contained in this rule shall prevent such person from recording
any other particular in the register as specified in sub-rule (2).;
(2) rule 13 Gi three weeks from the date kwji cwieZ two weeks
from the end of the month kwj cwZvwcZ nBe;

(3) rule 16 Gi
(K) me DwjwLZ on account of supply of goods or execution of a
contract kwji ci or local Letter of Credit (L/C) kwj,
ebxwj I kmsc wejy nBe;
(L) 'The Schedule' Gi GwU 7 Gi cv@:wZ dzjc (.) wejy nBe Ges
AZ:ci wbic bZb GwU 8, 9 I 10 mwbewkZ nBe, h_v: 8.
In case of oil supplied by dealer or agent
1%
(excluding petrol pump station) of oil
marketing companies, any amount
9.
In case of supply of oil by any company
3%
engaged in oil refinery, any amount
3%.;
10.
In case of company engaged in gas
transmission , any amount
(4) rule 17A Gi-
(K) clause (b) Gi c_g proviso Gi wgK (68) Gi cwieZ wbic wgK
(68) Ges (68A) cwZvwcZ nBe, h_v:(68) Rice bran (H.S. Code: 2302.40.10);
(68A) Other bran, sharps and other residues (H.S. Code:
2302.40.90);
(L) clause (b) Gi c_g proviso Gi wgK (155) I (156) wejy nBe;
(5) wejy rule 17I Gi ci wbic bZb rule 17II mwbewkZ nBe, h_v:17II. Collection of tax on transfer of property.For the purposes of
collection of the income tax under section 53H of the Ordinance, any
registering officer responsible for registering any document of a
person, under the clause (b), (c) or (e) of sub-section (1) of section 17
of the Registration Act, 1908 (XVI of 1908), shall collect from the
person whose right, title or interest is sought to be transferred,
assigned, limited or extinguished thereby, and tax shall be collected
at the following rate:
93
(a) Rate of tax for land or land & building located in the following
commercial areas:
SL
Name of the commercial area or
Rate of tax per katha
No.
areas
(1.65 decimal)
1.
2.
3.
4.
5.
6.
Gulshan,
Banani,
Motijheel,
Dilkhusha, North South Road,
Motijheel Expansion areas and
Mohakhali of Dhaka
Karwan Bazar of Dhaka
4% of the deed value or

taka
10,80,000/whichever is higher
Uttara
Sonargaon
Janapath,
Shahbag, Panthapath, Banglamotor,
Kakrail of Dhaka
Nababpur and Fulbaria of Dhaka

taka
taka
3,00,000/whichever is higher:

taka
Agrabad and CDA Avenue of 4% of the deed value or
taka
3,60,000/Chittagong
whichever is higher
Narayanganj, Banga Bandhu Avenue, 4% of the deed value or
Badda, Sayedabad, Postogola and taka
3,60,000/Gandaria of Dhaka
whichever is higher
Provided that where any structure, building, flat, apartment or floor space is
situated on the land, an additional tax shall be paid at the rate of taka 600/(six hundred) per square meter or four per cent of the deed value of such
structure, building, flat, appartment or floor space, whichever is higher.
(b) Rate of tax for land or land & building located in the following areas:
SL
Name of the area or areas
Rate of tax per katha
No.
(1.65 decimal)
1.
Uttara (Sector 1-9), Khilgaon 4% of the deed value or

rehabilitation area (beside 100 feet taka
90,000/road),
Azimpur,
Rajarbagh whichever is higher
rehabilitation area (beside bishwa
road),
Baridhara
DOHS,
Bashundhara (Block: AG), Niketon
of Dhaka, Agrabad, Halishohar,
94
2.
3.
4.
5.
6.
7.
8.
9.
10.
Panchlaish, Nasirabad, Mehedibag

of Chittagong
Gulshan, Banani and Baridhara of 4% of the deed value or
taka
3,00,000/Dhaka
whichever is higher
Dhanmondi of Dhaka
taka
Kakrail, Segunbagicha, Bijoynagar, 4% of the deed value or
Eskaton, Green Road, Elephant taka 1,80,000/- ever is
Road,
Fakirapool,
Arambagh, higher
Maghbazar (within one hundred
feet of main road), Tejgaon
Industrial Area, Sher-e-Banglanagar
Administrative Area, Agargaon
Administrative
Area,
Lalmatia,
Mohakhali DOHS, Cantonment of
Dhaka and Khulshi of Chittagong
Kakrail, Segunbagicha, Bijoynagar, 4% of the deed value or
Eskaton, Green Road, Elephant Road taka
1,20,000/area (outside one hundred feet of whichever is higher
main road) of Dhaka
Green Road (from Road 3 to 8 of
Dhanmondi Residential Area of
Dhaka)
Uttara (Sector 10 to 14), Nikunja
(South), Nikunja (North), Badda
Rehabilitation
Area,
Ganderia
Rehabilitation
Area,
Syampur
Rehabilitation Area, IG Bagan
Rehabilitation Area, Tongi Industrial
Area of Dhaka
Syampur Industrial Area, Postagola
Industrial Area and Jurain Industrial
Area of Dhaka
Khilgaon Rehabilitation Area (beside
less than 100 feet road), Rajarbagh
Rehabilitation Area (beside 40 feet
and other internal road) of Dhaka
Goran (beside 40 feet road) and
Hajaribagh Tannery Area of Dhaka
95

taka
2,40,000/whichever is higher0.
taka
60,000/whichever is higher

taka
taka
taka
30,000/whichever is higher:
Provided that where any structure, building, flat, apartment or floor space
is situated on the land, an additional tax shall be paid at the rate of taka
600/- (six hundred) per square meter or four per cent of the deed value of
such structure, building, flat, appartment or floor space, whichever is
higher.
(c) Rate of tax for land or land & building located in the following areas:
Name of the area or areas
Rate of tax
1.
Within the jurisdiction of

Rajdhani Unnayan
Kartripakya (RAJUK) and
Chittagong Development
Authority (CDA) except areas
specified in schedule (a) and
(b)
4% of deed value
2.
Within the jurisdiction of

Gazipur, Narayanganj,
Munshiganj, Manikganj,
Narsingdi, Dhaka and
Chittagong districts
[excluding Rajdhani Unnayan
Kartripakya (RAJUK) and
Chittagong Development
Authority (CDA)], and within
any City Corporation
(excluding Dhaka South City
Corporation and Dhaka
North City Corporation) and
Cantonment Board
Areas within the jurisdiction
of a paurasabha of any
district headquarter
Areas of any other
Pauroshova
Any other area not specified
in schedule (a), (b) and (c)
3% of deed value
3.
4.
5.
3% of deed value
2% of deed value
1% of deed value.;
(6) rule 19 Gi sub-rule (1) Gi 25,000 msLvwji cwieZ 20,000 msLv
cwZvwcZ nBe;
96
(7) rule 24 Gi sub-rule (2) Gi Form Gi TIN kmsci ci (12 digit)
ebxwj, msLv I k mwbewkZ nBe;

(8) rule 33D Gi seven and half per cent kwji cwieZ five per
cent kwj cwZvwcZ nBe;
(9) rule 33I Gi cwieZ wbgic rule 33I cwZvwcZ nBe, h_v:33I. Medical expenses. Where any amount is received or receivable
by the employee by way of hospitalisation, medical expenses or medical
allowance, the amount, if any, so receivable or received exceeds ten per
cent of the basic salary or taka 60,000 annually, whichever is less, shall
be included in his income.";
(10) rule 37 Gi sub-rule (2) Gi clause (c) Gi nine years kwji cwieZ
seven years kwj cwZvwcZ nBe;

(11) rule 39 Gi(K) sub-rule (1) Gi ten per cent. kwji cwieZ fifteen per
cent kwj cwZvwcZ nBe;
(L) sub-rule (2) Gi(A) clause (b) Gi cv@:wZ and kwU wejy nBe;
(Av) clause (c) Gi cv@:wZ dzjc Gi cwieZ ; and mwgKvjb I
k mwbewkZ nBe Ges AZ:ci wbic bZb clause (d) mshvwRZ nBe,
h_v: (d) The expression petroleum operation shall mean-
(i)
activities for the purpose of anticipation,

exploration, development or exploitation of
petroleum,
(ii) construction, installation or operation of any

structure, facilities or installation for the
development, exploitation and export of
petroleum, or
(iii) decommissioning or removal of any such structures,
facilities or installations.;
(12) rule 64B Gi-
(K)
Dcv@UxKvi Taxpayers Identification Number kwji c~e

Twelve-digit kwj mwbewkZ nBe;
97
(L)
sub-rule (2) Gi ci wbic b~Zb sub-rule (3) mshvwRZ nBe, h_v:-
(3) Every assessee or any person who has been given a

Taxpayers Identification Number (TIN) under sub-section (1) of
section 184B shall be given a certificate which may contain the
following particulars of such assessee or person:
1. TIN
2. Name
3. Fathers name (for individual)
4. Mothers name (for individual)
5. Present address
6. Permanent address
7. Name of the business/employer (if applicable)
8. Registered office address (for company & others)
9. Previous (10 digit) TIN (if any)
10. Status. ;
(13) rule 75Gi ci wbic bZb rule 75A mshvwRZ nBe, h_v: 75A. Statement of international transaction to be furnished under
section 107EE.-The statement of international transaction to be
furnished under section 107EE shall be in the following form and
signed and verified by the person responsible for signing the return of
income under section 75:
STATEMENT OF INTERNATIONAL TRANSACTIONS

(Section 107EE of the Income Tax Ordinance, 1984 and
Rule 75A of the Income Tax Rules, 1984)
A. Particulars of the Assessee:
1. Name of the Assessee: .........................................................................
2. TIN:
3. (a) Circle: ............................................ (b) Taxes Zone: ....................
4. Assessment Year: ..............................
5. Income Year: From .... to ..........
B. Particulars of International Transactions [See section 107A(5)]
Refer to the instructions before completing the following section.
PART-I
Tangible property of revenue and capital nature transaction
98
Item
Expense
TPM
Revenue
TPM
(Thousand Tk.)
(Thousand Tk.)
Code
Code
Stock in trade/
raw materials
*Other (specify)
*Use extra sheet, if necessary

Rent, royalties and intangible property related transaction
Item
Expense
Revenue
TPM %
(Thousand
(Thousand
Code
Tk.)
Tk.)
TPM
Code
Rent
Royalties (for the
use of patents,
trademark etc.)
License of
franchise fees
Intangible
property or rights
(acquired or
disposed of)
Services related transaction

Item
Expense
(Thousand
Tk.)
TPM
Code
Treasury related
services
Management and
administrative
services
99
Revenue
(Thousand
Tk.)
TPM
Code
Sales and
marketing services
Research and
development
Software and ICT
services
Technical and
engineering
services
Commissions
Logistics
Asset
management
*Other services
(specify)
*Use extra sheet, if necessary
Financial transaction
Item
Expense
(Thousan
d Tk.)
TPM
Code
Interest
Sale of financial
assets (including
factoring,
securitization and
securities)
Lease payments
Securities lending
(fees and
compensation
payment)
100
Revenue
(Thousand
Tk.)
TPM
Code
Insurance and
reinsurance
Guarantees
*Other financial
services (specify)
* Use extra sheet, if necessary

Any other international transaction of revenue nature not reported above:
Item (specify below) Expense
TPM
Revenue
TPM
%
%
(Thousan Code
(Thousand
Code
d Tk.)
Tk.)
Total of PART-I
PART-II
Interest bearing loans, advances and investments (figures in thousand taka)
Item
Opening
Closing
Increase
Decrease
Balance
Balance
Amounts owed by
the assessee
Amounts owed to
the assessee
Interest-free loans, advances and investments (figures in thousand taka)
Item
Opening
Balance
Increase
Amounts owed by
the assessee
101
Decrease
Closing
Balance
Amounts owed to
the assessee
Current accounts and similar items (figures in thousand taka)

Opening
Balance
Item
Increase
Decrease
Closing
Balance
Amounts of
accounts payable
Amounts of
accounts receivable
I ....................................................Designation...........
of.. solemnly declare that to the best of my knowledge
and belief the information given in this Form is correct and complete.
Place: .................................
Date : ..............................
Signature
(Name in block letters)

Designation and Seal
Instructions
1.
Enter the total value of international transaction for each item in the
appropriate column.
2.
Enter the appropriate Transfer Pricing Method Code(s) (TPM Code) in PART-I
from the list given below (see section 107C):
Transfer Pricing Method (TPM)
Comparable Uncontrolled Price
Cost Plus
Resale Price
Profit Split
Transactional Net Margin Method
Other
102
Code
1
2
3
4
5
6
3.
The % column for each item in PART-I represents the total value of
international transactions of that item as the percentage (up to two decimal
places) of the total value of all transactions under the item.|
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104
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1984) Gi section 44 Gi gZvej RvixKZ cvcbi Aaxb nvmKZ nvi
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A_ c`vb KwiZ nBe| ;
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108
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c_g Ask
1 RyjvB, 2014 ZvwiL Avi Ki ermii Rb AvqKii nvi
AbyQ`-K
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi
section 2(46) G msvwqZ ewMYi (person) ga hvnvì AbyQ`-L
chvR nBe bv mB mKj cZK ew-Ki`vZv (Awbevmx evsjv`kxmn), wn`y h_
cwievi, Askx`vix dvg, ew-msN Ges AvBbi viv m Kwg ewi gvU
Avqi Dci AvqKii nvi wbic nBe, h_v:gvU Avq
(K) c_g 2,20,000/- UvKv chZ gvU Avqi Dci (L) cieZx 3,00,000/- UvKv chZ gvU Avqi Dci -(M) cieZx 4,00,000/- UvKv chZ gvU Avqi Dci -(N) cieZx 5,00,000/- UvKv chZ gvU Avqi Dci (O) cieZx 30,00,000/- UvKv chZ gvU Avqi Dci(P) Aewk gvU Avqi Dci -------------------------
nvi
k~b
10%
15%
20%
25%
30%
Ze kZ _vK h, gwnjv Ki`vZv Ges 65 ermi ev Z`~a eqmi Ki`vZvi

Kigy Avqi mxgv nBe 2,75,000/- UvKv; cwZex Ki`vZvi Kigy Avqi mxgv
nBe 3,50,000/- UvKv Ges MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi
mxgv nBe 4,00,000/- UvKv:
AviI kZ _vK h, b~bZg Kii cwigvY Kvb fveB wbic ewYZ nvii Kg nBe
bv:
GjvKvi weeiY
b~bZg Kii nvi (UvKv)
wmwU Kcvikb GjvKvq AewZ Ki`vZv
3,000.00
Rjv mìi cimfvq AewZ Ki`vZv
2,000.00
Abvb GjvKvq AewZ Ki`vZv
1,000.00
AviI kZ _vK h, Kvb Ki`vZv hw` ^ DbZ GjvKv (less developed
area) ev mePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z`
112
ev KzwUi wki gvwjK nb Ges D KzwUi wki èvw` Drcv`b wbqvwRZ _vKb,
Zvnv nBj wZwb D z` ev KzwUi wk nBZ D~Z Avqi Dci wbewYZ nvi AvqKi
iqvZ jvf Kwieb, h_v :weeiY
iqvZi nvi
(A) h mswk ermii Drcv`bi mB
D
cwigvY c~eeZx ermii Drcv`bi Avqi Dci c`q
cwigvYi Zzjbvq 15% Gi AwaK, AvqKii 5%;
wK 25% Gi AwaK bn
(Av) h mswk ermii Drcv`bi mB
D
cwigvY c~eeZx ermii Drcv`bi Avqi Dci c`q
cwigvYi Zzjbvq 25% Gi AwaK nq
AvqKii 10%;
evLv| GB AbyQ` mePq Kg DbZ GjvKv (least developed area) ev
^ DbZ GjvKv (less developed area) A_ Income-tax Ordinance,
1984 (Ord. No. XXXVI of 1984) Gi section 45 Gi sub-section (2A)
Gi clause (b) Ges clause (c) Gi weavb Abymvi evW KZK wbw`KZ mePq
Kg DbZ GjvKv (least developed area) ev ^ DbZ GjvKv (less
developed area)|
AbyQ`-L
Kvvbx, vbxq KZc Ges m mKj Ki`vZv hvnvì Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Abyhvqx mevP nvi
(at the maximum rate) AvqKi AvivwcZ nq(1) evsjv`k h Kvvbxi iwRxKZ Awdm AewZ mB Kvvbx
nBZ j wWwfW Avq ewZiK Ab me cKvi Avqi Dci(K) `dv (L), (M), (N) I (O) Z ewYZ
Kvvbxmg~ni eZxZ-
113
(A) GBic cZKwU Kvvbxi

hvnv publicly traded
company-
D Avqi 27.5%t
Ze kZ _vK h, GBic
publicly
traded
company hw` 10% Gi Kg
jfvsk NvlYv Ki A_ev
wmwKDwiwUR G GP
Kwgkb KZK wbavwiZ mgqi
ga NvwlZ jfvsk c`vb bv
Ki Zvnv nBj D publicly
traded company Gi Ki
nvi nBe 35%;
Ze Aviv kZ _vK h,
hw` GBic Kvvbx hvnv
publicly
traded
company
bn,
Dnvi
cwikvwaZ gjabi bbZg
20% kqvi Initial Public
Offerings (IPO) Gi gvag
n@v@i Ki, Zvnv nBj
GBic Kvvbx D n@v@i
mswk
ermi
chvR
AvqKii Dci 10% nvi
AvqKi iqvZ jvf Kwie;
114
(Av) GBic cZKwU Kvvbxi

hvnv publicly traded
company bn, Ges vbxq
KZcmn
Income-tax
Ordinance, 1984 (Ord.
No. XXXVI of 1984) Gi
section 2 Gi clause (20)
Gi sub-clause (a), (b),
(bb), (bbb) I (c) Gi
AvIZvaxb Abvb Kvvbxi
--------------------
(L)
evsK, exgv, Avw_K cwZvbmg~n

(gvPU evsK eZxZ) Gi ---
Avqi 35%t
D Avqi 42.5%;
(M)
gvPU evsK Gi
D Avqi 37.5%;
(N)
wmMviU cZKviK Kvvbxi - D Avqi 45%t

Ze kZ _vK h, GBic
cZKwU wmMviU cZKviK
Kvvbx publicly traded
company nBj m Ki
nvi nBe 40%;
115
(O)
gvevBj dvb AcviUi Kvvbxi D Avqi 45%t

-Ze kZ _vK h, gvevBj
dvb AcviUi Kvvbx hw`
Dnvi cwikvwaZ g~jabi
b~bZg 10% kqvi, hvnvi
ga Pre Initial Public
Offering Placement 5%
Gi ekx _vwKZ cvwie bv,
K
GPi
gvag
nvi KiZt Publicly
traded company Z
icvwiZ nq m Ki nvi
nBe 40% t
AviI kZ _vK h, hw`
GBic Kvvbx Dnvi
cwikvwaZ gjabi bbZg
20% kqvi Initial Public
Offerings (IPO) Gi gvag
n@v@i Ki, Zvnv nBj
GBic Kvvbx D n@v@i
mswk ermi chvR
AvqKii Dci 10% nvi
AvqKi iqvZ jvf Kwie;
(2)
Kvvbx AvBb, 1994 (1994 mbi

18 bs AvBb) Gi Aaxb evsjv`k
wbewZ Kvb Kvvbx A_ev AvBb
Abyhvqx MwVZ mswewae Kvb cwZvb
nBZ 1947 mvji 14 AvMi ci
BmyKZ, cwZkZ I cwikvwaZ cyuwRi
Dci NvwlZ I cwikvwaZ wWwfW
Avqi Dci ev evsjv`k wbewZ bq
GBic we`kx Kvvbxi gybvdv
116
cZvevmb
hvnv
Income-tax
Ordinance, 1984 (Ord. No.
XXXVI of 1984) Gi section 2
Gi clause (26) Gi sub-clause D Avqi 20%;
(dd) Abymvi jfvsk wnme MY,
Zvnvi Dci chvR Ki---(3) Kvvbx bn, evsjv`k Awbevmx (Awbevmx
evsjv`kx eZxZ) GBic ew kYxfz
Ki`vZvi Avqi Dci chvR Ki--------- D Avqi 30% t
evLv| GB AbyQ` publicly traded company ewjZ GBic Kvb
cvewjK wjwgUW KvvbxK eySvBe hvnv Kvvbx AvBb, 1994 (1994 mbi 18
bs AvBb) Abymvi evsjv`k wbewZ Ges h Avq ermii AvqKi wbaviY Kiv nBe
mB Avq ermi mgvwi c~e D KvvbxwUi kqvi K GP ZvwjKvfz
nBqvQ|
wZxq Ask
(A_ AvBb, 2014 Gi aviv 57 è)
mviPvRi nvi
hw` Kvb ew-Ki`vZv (assessee being individual) hvnvi Incometax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 80
Abyhvqx cwim`, `vq I LiPi weeiYx (statement of assets, liabilities and
expenses) Z c`wkZ bxU cwimì gjgvb (total net worth) wbic nq,
mBic ew Ki`vZvi AvqKi chvR GBic Avqi Dci chvR AvqKii
Dci wbic nvi mviPvR c`q nBe, h_v:bxU cwimì gjgvb
mviPvRi
nvi
(K) `yB KvwU UvKv chZ -k~b
(L) `yB KvwU UvKvi AwaK wK `k KvwU UvKvi AwaK bq10%
(M) `k KvwU UvKvi AwaK wK wek KvwU UvKvi AwaK bq15%
(N) wek KvwU UvKvi AwaK wK wk KvwU UvKvi AwaK bq20%
(O) wk KvwU UvKvi AwaK h Kvb AsKi Dci -25% |
117
cwiwk -18
Heads of Income Subject to deduction or collection of income tax

at source with specified rates of deduction.
No.
Heads
Withholding
authority
Rate
Any person
responsible for
making such
payment.
Discount on Any person
the real value responsible for
making such
of
Bangladesh payment.
Bank Bills [S50 A]
Interest on
Any person
securities [S- responsible for
51]
issuing any
security
Salaries [S50]
To be paid
in favour of
deduction at average
rate
Respective
Zone.
maximum rate
LTU
LTU
5%
118
Supply of
goods and
execution of
contracts
and subcontracts or
local LC[S52 & Rule16]
5.
Fees for
Doctors [S52A(1)]
up to 2 lac-------Nil
Dhaka More than 2 lac upto 5
Zone-2,
lac -------------1%
Dhaka.
More than 5 lac upto 15
lac ---------2.5%
ChittagongMore than 15 lac upto Zone-2, Ctg.
25 lac ---3.5%
More than 25 lac upto 3
Othercrore-----4%
Respective
More than 3 crore-------Zone.
---------------5%
In case of:
-Oil supplied by Oil
marketing co upto 2
lac------Nil
if payment exceeds 2 lac
----------0.60%
-Oil supplied by agent or
dealer of marketing
company -------------1%
-Oil supplied by oil
refinery
company --------3%
The
principal -Gas supplied
10% by a gas
Dhakaofficer
of
a transmission company-- Zone-10,
company or the ------3%
Chittagongchief executive of
Zone-2, Ctg.
any NGO or trust
responsible
for
Othermaking
such
Respective
payment.
Zone.
Any person
responsible
for
making
such payment
119
Royalty or
technical
know-how
fee
[S52A(2)]
Fees for
professional
or technical
services [S52A(3)]
The government
or any other
authority,
corporation or
body or any
company or any
banking company
or any insurance
company or any
co-operative bank
or any NGO
responsible for
making such
payment
Do
DhakaZone-8,
10% of the fees
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
10% (who submits TIN)

Dhaka15% (who does not Zone-8,
submit TIN)
ChittagongZone-2, Ctg.
OtherRespective
Zone.
120
Stevedoring
agency &
Private
Security
service or
any services
other than
services
specified in
this chapter
[S-52AA]
The government
or any other
authority,
corporation
or
body
or any
company or any
banking company
or any insurance
company or any
co-operative bank
or any NGO
responsible
for
paying
any
commission to a
stevedoring
agency or making
any payment to a
private security
service.
Commissioner of
C&F ag
customs
ency
commission
[S-52AAA]
121
DhakaZone-14,
10%
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
10%
DhakaZone-15,
OtherRespective
Zone.
10
Cigarette
Any person
manufacturer responsible
[S-52B]
for selling
banderols to
any
manufacturer
of cigarettes.
10% of the value of the

banderols
DhakaZone-10,
OtherRespective
Zone.
11
Compensati
on against
acquisition
of property
[section
52C]
Any person
responsible for
payment of such
compensation
DhakaZone-15.
Interest on
saving
instruments
[section 52D]
Any person
responsible
for making
such payment
(a). 2% of the amount

of such compensation
against the immovable
property situated within
City Corporation,
Paurashava or
Cantonment Board
(b). 1% of the amount
of such compensation
against the immovable
property situated outside
the
jurisdiction of City
Corporation,
Paurashava5%
or
Board
[Cantonment
No WHT on
interest
on pensioners savings
certificate and wage
earners bond upto
cumulative investment
of Tk. 5 lac]
12
122
OtherRespective
Zone.
DhakaZone-10.
OtherRespective
Zone.
13
Brick
Any person
Manufacturer responsible for
[section 52F] issuing any
permission or
renewal of
permission for
manufacture of
bricks.
Tk.45,000/- for one

Dhakasection brick field.
Zone-7.
Tk.70,000/- for one and Chittagonghalf section brick field
Zone-4, Ctg.
Tk. 90,000/- for two
Othersection brick field.
Respective
Tk.1,50,000/- for
Zone.
automatic brick field.
14
Commission
of letter of
credit
[section 52I]
Any person
responsible for
opening letter of
credit.
5%
LTU, Dhaka.
15
Collection of
tax from
travel agent
commission
[Sec-52JJ]
Any person
responsible for
paying to a
resident any
commission or
discount or
incentive bonus
or any other
benefits for
selling tickets of
an airline or for
carrying cargo by
air
3%
DhakaZone-4,
Dhaka.
123
16
Renewal of City Corporation

trade license or
Paurashava.
by City
Corporation
or
Paurashava
[section 52K]
17
Freight
forward
agency
commission
[section
52M]
18
Rental Power Bangladesh

Company
Power
[section 52N] Development
Board during
payment to any
power generation
company against
power purchase.
Tk. 500/- for Dhaka

Dhaka(North and South) &
Zone-3,
Chittagong city
Dhaka.
corporation.TK. 300 for
any city corporation
Chittagongother than Dhaka (North Zone-2, Ctg.
and South) &
Chittagong city
Othercorporation and any
Respective
paurashava. of any
Zone.
district headquarters.
TK. 100 in any other
paurashava.
Any person
responsible for
making such
payment.
124
15%
DhakaZone-6,
Dhaka.
OtherRespective
Zone.
6%
DhakaZone-13.
OtherRespective
Zone.
19
Foreign
Employer.
technician
serving in
diamond
cutting
[section 52O]
5%
Zone-9,
Dhaka.
20
For
services
from
convention
hall,
conference
centre etc.
[section
52P]
5%
Dhaka-Zone4, Dhaka.
Any person,
being a
corporation, body
or authority
established by or
under any law
including any
company or
enterprise owned,
controlled or
managed by it, or
a company
registered under
Kvvbx AvBb,
1994 (1994 mbi
18 bs AvBb), any
Non-government
Organization
registered with
N.G.O Affairs
Bureau or any
university or
medical college
or dental college
or engineering
college
125
ChittagongZone-2,
Ctg.
OtherRespective
Zone.
21
Service
charges,
remuneration
s, consulting
fees,
commissions
remitted
from abroad
for services
works done
by persons
living in
Bangladesh
[section 52Q]
Paying or
crediting authority
(Banks or
Financial
institutions)
22
Deduction of
tax from
international
gateway
service in
respect of
phone call.
[Sec-52R]
(1)The respective
bank through
which any
revenue is
received on
account of IGW
service.
(2) IGW service
operator
(1) 1% of total revenue

received by
IGW operator.
Deduction of
tax from
manufacturer
of soft drinks
and mineral
or bottled
water . [Sec52S]
The Security
Printing
Corporation
(Bangladesh )
Liited or any
other person
responsible for
delevery of
banderols or
stamps
3% value of such drinks

mineral or bottled water
as determined for the
purpose of Value Added
Tax (VAT)
23
10%
Zone-11,
Dhaka.
Zone-15,
Dhaka.
(2) 5% of revenue paid

or credited to
ICX, ANS and others.
126
Gazipur
Zone.
24
Deduction of
tax from any
payment in
excess of
premium
paid on life
insurance
policy [Sec52T]
Any
person
responsible for
paying
to
a
resident, any sum
in excess of
premium paid for
any life insurance
policy maintained
with any life
insurance
company
127
5%
LTU
25
Deduction
Respective Bank
from
or Financial
payment on Institute
account of
purchase
through local
L/C [Sec52U]
26
Deduction
from
payment of
fees, revenue
sharing etc.
by cellular
mobile phone
operator
[See-52V]
3%
[If purchase of goods
through local L/C
Chittagongexceeds taka 5 lakh] & Coxbazar
No tax shall be deducted
distunder this section from Zone-2,
the payment related to
Ctg.
local letter of credit
(L/C) and any other
financing agreement in All other
respect of purchase or
distsprocurement of rice, LTU,
wheat, potato, onion, Dhaka.
garlic, peas, chickpeas,
lentils, ginger, turmeric,
dried chilies, pulses,
maize, coarse flour,
flour, salt, edible oil,
sugar, black pepper,
cinnamon, cardamom,
clove, date, cassia leaf
and all kinds of fruits.
The principal
officer of a
cellular mobile
phone operator
company
responsible for
making such
payment
10%
128
LTU
27
Import
[section 53]
The
(1) 5%
Commissioner of (2) tk. 800 per ton in
Customs.
case of import of
certain items
DhakaZone-14.
OtherRespective
Zone.
28
House
The Government
property
or any authority,
[section 53A] corporation or
body or any
company or any
banking company
or any cooperative bank or
any NGO run or
supported by any
foreign donation
or any university
or medical college
or dental college
or engineering
college or any
college or school
or hospital or
clinic or
diagnostic center
as tenant.
129
5% of the gross rent
DhakaZone-7,
ChittagongZone-2,
CTG
OtherRespective
Zone
29
Shipping
business of a
resident
[section
53AA]
Commissioner
of Customs or
any other
authority duly
authorized.
5% of total freight
received or receivable
in or out of
Bangladesh.
3% of total freight
received or receivable
from services rendered
between two or more
foreign countries.
30
31
32
DhakaZone-10,
ChittagongZone-4,
Ctg.
Other
Respective
Zone.
Export of
manpower
[section
53B, rule17C]
(a) Export of
knit-wear and
woven
garments,
(b) terry
towel, jute
goods, frozen
food,
vegetables,
leather goods,
packed food
[section
53BB]
10%
The Director
Zone-4,
General, Bureau
Dhaka.
of Manpower,
Employment and
Training.
Bank.
0.30% of the total export
Zone-4,
proceeds
Dhaka.
[this rate is applicable
Bank
till 30 June 2015]
0.60 of the total export
proceeds
till 30 June 2015]
Member of
Stock
Exchanges
[section
53BBB]
The Chief
Executive Officer
of
Stock Exchange.
130
0.05%
Dhak-.
Zone-7.
ChittagongZone-3,
Ctg.
33
Export or any
goods except
knit- wear and
woven
garments,
terry towel,
jute goods ,
frozen food,
vegetables,
leather goods,
packed food
[section
53BBBB]
34
Any person
Goods or
property sold making sale.
by public
auction
[section53C]
[rule 17D]
35
Bank.
0.60% of the total export

proceeds
till 30 June 2015]
5% of sale price.
Zone-4,
Dhaka.
Dhaka- Zone9,
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
Courier
Any person being 15% on the amount of
Zone-11,
business of a a company
service charge accrued.
Dhaka.
non- resident working as local
[section
agent of a non53CC]
resident courier
company.
131
36
Payment to The person

responsible for
actors and
actresses or making payment.
purchase of
film drama,
any kind of
television or
radio
program
[section 53D]
(a) 10% on the payment Zone-12,

Dhaka.
in case of purchase of
film, drama, any kind of
television or radio
program
(b) 10% on the
payment to
actor/actress (If the
total payment
exceed TK.10,000)
37
Deduction of Any person

tax at source responsible for
from export payment
cash subsidy
[Section
53DDD]
3%
Zone-4,
Dhaka.
38
Commission,
discount or
fees
[section
53E(1)]
Any person being

a corporation,
body including a
company making
such payment.
10%
DhakaZone-12.
OtherRespective
Zone.
39
Deemed
Commission,
discount or
fees
[section
53E(2)]
Any person being

a corporation,
body including a
company making
such payment.
3%
DhakaZone-12.
OtherRespective
Zone.
132
40
41
Commission
or
remuneration
paid to agent
of foreign
buyer
[section
53EE]
Interest on
saving
deposits and
fixed
deposits etc.
[section 53F]
Bank.
Any person
responsible for
making such
payment.
7.5%
DhakaZone-6.
ChittagongZone-3,
Ctg.
OtherRespective
Zone.
10% if there is TIN
Zone-1,
Dhaka
15% if there is no TIN (
not applicable if the
balance does not exceed
TK. 1,00,000 at anytime
in the year in case of
savings deposit)
(not applicable on the
amount of interest or
share of profit arising
out of any deposit
pension scheme
sponsored
by
the
government or by a
schedule bank with prior
approval
of
the
Government.)
133
42
Real estate or
land
development
business
[section
53FF]
Any person
responsible for
registering any
document for
transfer or any
land or building
or apartment.
(a)(i) 5% for Dhaka,

Gazipur, Narayanganj,
Munshiganj, Narsingdi
and Chittagong districts
(ii) 3% for any other
districts.
(b) -Tk. 1,600 per square
meter for
building or apartment for
residential purposes and
Tk. 6,500 per sq meter
building for commercial
purpose situated at
Gulshan Model Town,
Banani, Baridhara,
Motijeel commercial area
and Dilkusa commercial
area of Dhaka;
-Tk. 1,500 per SQ meter
for residential building and
Tk5,000 per SQ meter
building used for
commercial purpose
situated at Defense
Officers Housing Society
(DOHS), Dhanmondi
Residential Area, Lalmatia
Housing Society, Uttara
Model Town, Bashundhara
Residential Area, Dhaka
Cantonment Area, Karwan
Bazar Commercial Area of
Dhaka and Khulshi
Resindential Area,
Panchlaish Residential
Area, Agrabad and
Nasirabad of Chittagong;
-Tk. 600 per square meter
for residential building or
apartment and TK.1,600
per sq. meter for
commercial building
situated in areas other
than mentioned above.

134
DhakaZone-5.
OtherRespective
Zone.
43
Insurance
Any person
commission responsible for
[section 53G] paying such
commission to a
resident.
5%
LTU.
44
Fees of
surveyors of
general
insurance
company
[section
53GG]
15%
LTU.
Any person
responsible
for paying
such fees to
resident
135
45
Transfer of Any person

property
responsible for
[section 53H] registering any
document of a
person.
Specific advance tax per katha

Dhakaof some land located in some
Central
specified area within Dhaka,
Survey
Zone,
Gazipur Chittagong and
Narayanganj district as
Dhaka.
specified in schedule (a) and (b)
of Rule 17II.
Rate of advance tax on transfer Chittagongof property in other locations as Zone-4,
specified in schedule (c) of
Ctg.
Rule-17II are as follows:
Name of Area
Rate
of
OtherTax
Respective
Within
the
4%
Zone.
jurisdiction
of
of
RAJUK and CDA deed
except
areas value
specified in schedule
(a) and (b)
Within
the
3%
jurisdiction
of
of
Gazipur,
deed
Narayanganj,
value
Munshiganj,
Manikganj,
Narsingdi,
Dhaka
and
Chittagong
districts [excluding
RAJUK and CDA],
and within any City
Corporation
(excluding
Dhaka
South
City
Corporation
and
Dhaka North City
Corporation)
and
Cantonment Board
Areas within the
3%
jurisdiction of a
of
paurasabha of any
deed
district headquarter
value
136
Areas of any other

Pauroshova
2%
of
deed
value
Any other area not

specified in schedule
(a), (b) and (c)
1%
of
deed
value
46
Collection of Tax
from lease of
property [Sec53HH]
Any registering
officer responsible
for registering any
document in
relation to any lease
granted by Rajuk,
CDA, RDA, KDA
& NHA
47
Interest on deposit
of post office
& saving bank
account
[section 53I]
Any person
responsible for
making such
payment.
48
Rental value of
vacant land or
plant or
machinery
[section 53J]
The Government or
any authority,
corporation or body
including its units,
the activities or any
NGO, any university
or medical college,
dental college,
engineering college
responsible for
making such
payment.
137
4%
Dhaka-Central
Survey Zone,
Dhaka.
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
10%
DhakaZone-9.
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
5% of the rent
DhakaZone-15.
ChittagongZone-4,
Ctg.
OtherRespective
Zone.
49
50
51
52
Advertisement of
newspaper or
magazine or
private television
channel or private
radio station or
any web site on
account of
advertisement of
purchasing airtime
of private
television channel
or radio station or
such website.
[section 53K]
The Government or
any other authority,
corporation or body
or any company or
any banking
company or any
insurance company
or any cooperative
bank or any NGO or
any university or
medical college or
dental college or
engineering college
responsible for
making such
payment.
Securities &
Collection of tax
from transfer of
Exchange
shares by the
Commission or Stock
sponsor
Exchange
shareholders of a
company listed on
stock exchange
[section 53M]
3%.
ChittagongZone-3,Ctg.
OtherRespective
Zone.
5%
TREC holder/
Bank/Financial
Institution/Marchent
Bank
138
Zone-3,
Dhaka.
Zone-3,
Chittagong.
Collection of tax The principal officer 15% (on gain)

from transfer of
of a Stock Exchange
shares of any Stock
Exchange [Sec53N]
Deduction of tax
from gains of
securities traded in
the Stock
Exchanges by any
company or farm
[Sec-53O]
DhakaZone-5.
10%
Zone-3,
Dhaka.
Zone-3,
Chittagong.
Zone-3,
Dhaka.
Zone-3,
Chittagong.
53
Dividends
[section 54]
The principal
officer of a
company.
Resident/
non-resident
Bangladeshi
company ---20%
Resident/ nonresident
Bangladeshi
person other
than company
-----10%
a) If have
TIN 10%
b) If No TIN
- 15%
Non-resident
(other than
Bangladeshi
non-resident)
person other
than a
company--30%.
54
Income from
lottery
[section 55]
Any person
responsible for
making such
payment.
DhakaZone-13,
Dhaka.
OthertRespective
Zone.
Non-resident
company
(other than
non-resident
Bangladeshi
20%
Dhaka-Zone-9,
company) Dhaka.
-- at the rate
applicable to a Chittagongcompany.
Zone-3, Ctg.
OtherRespective
Zone.
139
55
Income of non
Any person
residents [section responsible for
making such
56]
payment.
140
Non resident
company at the
rate applicable
to a company
Non-resident
nonBangladeshi
person other
than a
company --30%
Non-resident
Bangladeshi
person at the
rate
applicable to
a resident
Bangladeshi
Zone-11,
Dhaka
56
Private Motor
vehicle
advance tax,
SRO:164/201
4
BRTA
Upto 1500 CC Central Survey

Car/Jeep
Zone.
15,000/Upto 2000 CC
Car/Jeep
30,000/Upto 2500 CC
Car/Jeep
50,000/Upto 3000 CC
Car/Jeep
75,000/Upto 3500 CC
Car/Jeep
100,000/More than
3500 CC
Car/Jeep
125,000/Any Microbus
20,000/Additional
50% of the
above rate has
to be paid for
any additional
car of Jeep
57
Motor vehicle
presumptive tax,
SRO:160/2014
BRTA
Rate specified Central Survey

in SRO
Zone.
No.160/2014
58
Cargo/ Launch
presumptive tax,
SRO:162/2014
BRTA
Rate specified
in SRO
No.162/2014
DhakaZone-5,
OtherRespective
Zone.
141

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