g~j mshvRb Ki AvBb, 1991 Ges g~j mshvRb Ki I m~iK AvBb, 2012 Gi gaKvi gwjK cv_Kmg~n

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

1|

2|

3|

4|

5|

g~j mshvRb (1)cYi Avg`vwb (1) cYi Avg`vbx chvq, Ki Avivc chvq, (2) mKj cY I eemvqx chvq, (2) Drcv`b chvq (3) mKj mev, immovable m`, jxR, (3) mKj mevi Dci, MvU, jvBm, cviwgU, right, facility (4) eemvqx chvq| BZvw`i mieivni Dci| (4) mev Avg`vbxi Dci| KihvM g~j megvU cvwi Dci UvbRKkb g~ji wfwZ g~mK g~mK wbicYhvM; wbicYhvM| weq/ mieivn g~ji gaB g~mK Gi Ask Afz _vKe- hv back calculation Gi wfwZ wbicYhvM| g~j NvlYv weq g~ji NvlYv I Kvb g~j NvlYv `vwLji AvekKZv co-efficient `vwLj KiZ bB| Ze cYi Drcv`b-DcKiY (cone, hv wefvMxq efficient) msiY KiZ ne| KgKZv KZK Abygv`bhvM| Discounted Discounted g~j cY Discounted price-G weqi , Kvb g~j cY weqi , Kej eQi mgqmxgv wbavwiZ bB| weq GKevi cwKvq wew Qvwcq 30 w`bi Rb, mevP 15% ch discounted price G weq Kiv hvq| msK~wPZ mevi evW miKvi KZK wekl Riix iZc~Y wfw g~j KZK g~mK Avivci cwiwwZ gvKvwejvi ^v_ wekl Ki
1

Kii cwiwa nqQ|

evcKZi

Kiv

AvRvwZK ixwZbxwZi mv_ mvgmc~Y Ges Ki`vZv eve| g~j NvlYv `vwLji we`gvb RwUjZv `~ixf~Z ne| Ki`vZv nqivwb iva ne| eemv eve|

distortion Gi mxwgZ ivLe

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

6|

7|

8|

9|

10|

Rb msK~wPZ wfw g~j wbaviYi AeKvk iqQ| Ki cwikvai cYi Drcv`b j nZ mgq mieivni mgq Ges mevi AeewnZ cieZx wiUvb `vwLji mgq g~mK cwikvahvM| DcKiY Ki iqvZ iqvZi mxwgZ| kg, f~wg, BgviZ, Awdm hcvwZ I hvbevnbi Dci DcKiY Ki iqvZhvM bq| AevnwZ (1) evW KZK wekl Av`k ej AevnwZ c`vb KiZ cvie| (2) miKvi MRUi gvag Kvb cY ev cY kYxK AevnwZ w`Z cvie| AevnwZ 91 G KvhKi AevnwZ wmwWDj wmwWDj cwiewZZ njI GLbI AevnwZ wmwWDji cwiwa evcK Aevq iqQ| wbeb cY Ges mev- Dfq GKvwaK vb nZ

wbicY cwZ wbaviYi AeKvk iqQ| mKj cwZ gvmi wiUvb cieZx eemv eve| gvm `vwLji mgq g~mK cwikvahvM|

mKj cKvi qi DcKiY Ki iqvZ Net tax burden nvm c`vbi weavb ivLv nqQ| cve| dj fvv chvq Kii AvcZbI Kge| miKvi Kejgv Riix iZc~Y AevnwZi mxwgZ ne| cwiwwZ gvKvwejvi Rb AevnwZ dj ivR^ Av`vq ew c`vb KiZ cvieb| cve Ges g~mK eevi distortion Gi myhvM Kge|

AevnwZ msw|

wmwWDj

evemZ

Ges ivR^ ewi mnvqK ne Ges g~mK eevi chain effect KvhKifve cqvM Kiv m e ne|

(1) GKvwaK vb nZ cwiPvwjZ eemvi AwWU Kvhg cwiPvjbvi wnmve K`xqfve ivLv nj, GKwU Rb mnvqK ne| dj, Kvb
2

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

11| 12|

Pvjvbc UvbIfvi Ki

13|

14|

UvbIfvi Kii cwZvb KZK Avg`vbx KzwUi wk myweav

cwiPvwjZ eemvi wnmve K`xqfve ivLv nj, ^Qvq GKwU K`xq wbeb MnYi weavb ivLv nqQ| eZgvb 5 (cuvP) w`bi ga cuQvZ nq| evwlK UvbIfvi 70 ji bxP Ggb cwZvbi 3% UvbIfvi Ki chvR| UvbIfvi ZvwjKvfz cwZvb KZK cY Avg`vbxi myhvM bvB| KzwUi wk myweavi AvIZvq wKQz kZ cvjb ^vc cY cZKvix`i g~mK cwikva nZ AevnwZ iqQ| g~mKi nvi 15% wK Uvwid fvjy, wbavwiZ g~j mshvRb Ges msKzwPZ wfwg~j GKvwaK Kinvi mw KiQ|

wbeb wbZ ne| Ki`vZvi cKZ Ki`vwqZv (2) wnmve ^Zfve ivLv nj evW wbicYi c_ myMg ne| KZK wekl weePbvq separate wbebi AeKvk iqQ| vbxq g~mK `i Pvjvbi Kwc ciYi eemv eve| cqvRb bB| evwlK UvbIfvi 24 jvLi AwaK wK UvbIfvi I g~mKi gaKvi 80 jvLi wbP Gme cwZvbi 3% elg nvm cve| nvi UvbIfvi Ki chvR| UvbIfvi ZvwjKvfz Avg`vbxi myhvM _vKe| cwZvbi Ki`vZv eve|

KywUi wk bvg Kvb ^Z myweav Kii cwiwa weZ ne| bB| Ze cY/mev wbwekl 24 j UvKv UvbIfvi Gi wbPi cwZvbK g~mK cwikva nZ AevnwZ `qv nqQ| g~mKi nvi 15% AvBb I eve g~mKi nvi GK I Awfb, hv ne 15%|

15|

g~mK nvi

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

16|

PjwZ wnmve

17|

`vwLjc cwqvKiY

18| 19|

20| 21|

22|

23|

K`xqfve Ges BjKUwbK cwZZ Ki ckvmbi mevi gvb wiUvb `vwLji eev ivLv ne| DbZ ne, mB mv_ `ybxwZ nvmi gvag ivR^ Av`vq ew cve| `vwLjc `vwLjc Dcvcbi Rb Ki Kvb Ki`vZvi Ave`bi cwicwZ Ki`vZv eve| Dcvcbi gqv`wfwK mgqmxgv MnYhvM KviYekZ: Kwgkbvi KZK mgqmxgv wbw`KZ (GK gvm)| `vwLjc `vwLji mgq ewaZ Kiv hve| cZcY cZcY cwZ RwUj cZcY cwZ evcK I mnRZi ne| Ki`vZv eve| Ges wKQz wKQz cZcY MnY me bq| eKqv mvwUwdKU Awdmvi, eKqv Av`vqi Rb g~mK KgKZv`i G cwZZ eKqv Av`vq Av`vqKvix hv wcwWAvi AvBb, gZv mcmvwiZ Kiv nqQ| Kvhg mnRZi ne, Ges Awdmvi 1913 Gi AvIZvaxb| ivR^ Av`vq ew cve| BjKUwbK g~j mshvRb Ki msv g~j mshvRb Kii WvUveBR G eev Ki ckvmbi cwZZ Z_ Z_ fvvi gvbyqvwj BjKUwbK cwZZ K`xqfve AvaywbKxKiYi Ask, hv cwqvKiY msiY Kiv nq| msiYi eev Kiv ne| Ki`vZv eve cwieki mnvqK| g~j mshvRb ay URvix Pvjvbi evsK PK, wWU KvW Ges BjKUwbK g~j mshvRb Ki c`vb Ki cwikva gvag g~j mshvRb Ki cwZZ (AbjvBb) evsKi gvag g~j cwZ mnR, wbivc` Ges Rgv c`vbi cwZ mshvRb Ki c`vbi cwZ PvjyKiYi gvag Svgjvgy ne| we`gvb AvQ| g~mK c`vb AvaywbKxKiY Kiv ne| Aciva I Aciva I `i weavb wewfb aiYi Acivai Aciva Acivai aiY Ges
4

cY Lvjvmi c~e cYi PjwZ wnmve AwMg A_ Rgv KiZ nq| vbxq mvKj Awdm wfwK|

AwMg g~mK Rgvi weavb bB| gvmi Ki `vZvi cash flow evnZ kl `vwLjci mv_ c`q Ki wnmve Ki ne bv| Rgv w`Z ne|

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

`mg~n

24|

weK weiva wbwi eev Rwigvbv

mg~n GKwU avivq ewYZ| G Aciva mg~nK GKvwaK KvUvMwiZ wef Ki `i weavb Kiv iqQ| weK weiva wbwi eev Avbqb Kiv nqQ| Ki duvwK ev RvwjqvwZi Rwigvbvi cwigvY b~bZg AaK cwigvY, Ges mevP `oY Kiv nqQ| KwZcq Acivai Rwigvbvi cwigvY mywbw` Kiv nqQ|

mywbw` Ki `i weavb ewYZ iZ Abyhvqx myweb AvQ| Acivai wePvi Ges wefvMxq Kiv nqQ| Kvhaviv Avjv`v Kiv nqQ| Aciva AvcvlhvM Kiv nqQ| weK weiva wbwi eev Afy Ki`vZv AvQ| AvaywbK| (K) e_Zv Ges Awbqgi mywbw` cwigvY Rwigvbvi weavb Kiv nqQ| (L) Acivai Rwigvbv Ges Kviv`i weavb Kiv nqQ| Ze, Aciva Avcvlidv Kiv hZ cvi| eve Ges
ycxKZ gvgjvmg~n wbw Kiv m e ne|

25|

Rwigvbvi hwKxKiY AvaywbKZv nqQ|

cwigvY Kiv nqQ| Avbqb Kiv

26|

MdZvii gZv

27|

evWi wbKU nZ gZvcv h Kvb g~mK KgKZv g~mK AvBb `bxq Acivai `vq h Kvb ewK MdZvi KiZ cvib| cvKwZK cvKwZK `yhvMi `~hvMRwb KviY wZM Z KviY ew/cwZvbi wKwZ Ki wKwZ Ki cwikvai cwikva myhvM bB|

Acivamg~n RvwgbhvM (bailable) Ges Ki`vZv eve A-AvgjhvM (non-cognizable)|

wZM wbewZ ewi Ave`bi Ki`vZv eve| cwicwZ mywbw` KviYekZ: cieZxKvj Ki cwikvai myhvM c`vb KwgkbviK gZv c`vbi cve mwbek Kiv nqQ|
5

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

28|

wKwZ eKqv cwikva

29| 30| 31| 32|

wbevmx Ges Awbevmx mK nv cY Z_ msMn wbewZ cwZvbi ZvwjKv

mevP 6 wKwZ mevP 12 gvmi ga wKwZ eKqv cwikvai eKqv cwikvai myhvM iqQ| myhvM iqQ| AwaK, wZM wbewZ ewi Ave`bi cwicwZ mywbw` KviYekZt wej^/cieZxKvj Ki cwikvai myhvM c`vb KwgkbviK gZv c`vb Kiv nqQ| 91 Gi g~mK AvBb Awbevmx ewi KihvM, AevnwZ I cv_K Kiv nqwb| k~Ynvi Kvhg mywbw`fve DjL Kiv nqQ| mKnv cY weqi mKnv cY weq g~mKi AvIZvq g~mK chvRZvi Avbv nqQ| welqwU bq| evsK _K Z_ msMni evsK _K Z_ msMni gZv welq Afy Kiv nqQ| mywbw` I mmviY Kiv nqQ| mKj wbewZ cwZvbi ZvwjKv K`xqfve msiwZ _vKe Ges Zv RvZxq ivR^ evWi IqemvBU _vKe|

Ki`vZv eve|

Kii wfw evcKfve mmvwiZ ne| ivR^ ne| ewZ mnvqK

Ki`vZvi g~mK cwinvii welqwU wPwZ Kiv mnR ne|

Gi dj h Kvb cwZvb Ab Kvb wbebhvM cwZvb Av` wbewZ wK bv - Zv RvbZ cvie|

33|

g~j mshvRb Ki eevq cwZvbi ZvwjKv K`xqfve msMn/msiYi eev bB| wekl Ki gvgjv Awbb _vKv Av`vq Aevq UvBeybvj wMZi welq `vexKZ g~mK Av`vq UvBeybvji wMZv`k c`vb KiZ Av`k c`vbi cvi bv| gZv

gvgjv Awbb Aevq wekl Ki`vZvi DP Av`vjZgyLx UvBeybvj `vexKZ g~mK Av`vqi nIqvi ceYZv Kge| Kvhg wMZi Av`k w`Z cvi|

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2 Progressive Ges periodic mieivn

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

ge

34|

Kvb cY ev AevnZfve mieivni mieivnKvj mywbw`fve eveZvK weePbvq bqv AvBb wbaviYi Rb AvBb Progressive Ges nqQ mywbw`fve Periodic mieivn evLv Kiv nqQ| mieivnKvj wbaviY Kiv nqwb| wc-cBW, cvcBWmn AvaywbK I hyMvchvMx UwjhvMvhvMi AvaywbK mKj eevK AvBb accommodate Kiv nqQ|

4 5 mevi AevnZfve (continuously) mieivni mieivni mKj cKvi

35|

UwjhvMvh vM `evw`

36|

37|

wc-cBW KvWmn AvaywbK UwjhvMvhvMi mKj cwZi g~mK eev AvBb mywbw`fve eYbv Kiv bB| jUvix, jvKx jUvix, jvKx W, ivdj ev W, ivdj Abyic D`vMi welqmg~n g~mK AvBb ewYZ bB| KgPvix A_ev KgPvix ev KgKZvK KgKZvK bM` A_i c` myweav e`j `ei gvag myweav c`vb/mieivn Kivi ewYZ bB| weq h, wgUvi Gi gvag cY mieivn weq h, wgUvi ev Ab Kvb ^qswq hi gvag gy`v ev bvU ev UvKb viv KihvM cYi mieivni welqwU

jUvix, jvKx W, ivdj ev Abyic AvaywbK eevi DchvMx D`vMi welqmg~n mywbw`fve ewYZ iqQ| KgPvix ev KgKZvK bM` A_i e`j `ei gvag myweav c`vbi welq mywbw`fve ewYZ iqQ Ges Gic mieivn ewMZ eenvi MY Ki bvh evRvi g~ji wfwZ KivqYi K_v ejv nqQ| weq h, wgUvi ev Ab Kvb ^qswq hi gvag gy`v ev bvU ev UvKb viv KihvM cYi mieivni welqwU AvBb ewYZ AvQ|
7

ewMZ eenvii g~mK chvRZvi welqwU Kiv nqQ|

38|

mieivni AvaywbK cwZi mv_ AvBbK hyMvchvMx Kiv nqQ|

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

39|

Uvfj GRU I Uzi AcviUi

40|

41|

ZvgvK I GjKvnjhy cYi wekl weavb `vwLjc mskvab

AvBb ewYZ bB| ^`kgyLx chUb I ewnMvgx chUbi Uvfj GRU I Uzi AcviUi KZK c` mieivni g~mKi cvcZvi welqwU ewYZ bB| ZvgvKRvZ cY h_v wmMviU I wewoi Dci evivj I v c_v iqQ| GKevi `vwLjc ck Kivi ci Zv mskvabi Avi Kvb AeKvk bB|

^`kgyLx chUb I ewnMvgx chUbi Uvfj GRU I Uzi AcviUi KZK c` mieivni g~mKi cvcZvi welqwU my Kiv nqQ| ivR^ iZ weePbvq ZvgvK I GvjKvnjhy cY wekl xgmn evivj, v BZvw` cwZi weavb Kiv nqQ| `vwLjc ck Kivi Pvi eQii ga wbewZ ewi Abyivai wfwZ Kwgkbvi KZK mskvwaZ `vwLjc ck Kivi AbygwZ c`vbi weavb iqQ|

chUb eemvi mv_ m mieivni g~mK chvRZvi welqwU Kiv nqQ

ivR^ iZc~Y LvZ wekl xg ivR^ myivi Rb mnvqK| Ki eve|

42|

Ki wbaviY (assessment) GKB gqv`i Rb `yB evi wbixv bq cwikvwaZ

43|

g~mK KZc KZK Ki wbaviY (assessment) Kivi welqwU AvBb myfve ewYZ bB| GB welq my Kvb wb`kbv bB| g~mK, my`,

g~mK KZc KZK Ki wbaviYi AvBbi `yejZv KvhgK myfve AvBbx coverage wbwZ ne| `qv nqQ|

`~ixKiY

44|

mywbw` I wbfihvM Kvb Z_ bv _vKj Kvb cwZvbi GKB gqv`i Kvhg GKvwaK cwZvb KZK wbixv Kiv hve bv| Avw_K cKZ cvIbvi Pq Kg cwikvwaZ nj
8

AvBb my weavb _vKvq Ki`vZv nqivwb iva ne| myfve ewYZ _vKvq

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

A_i wewje`R

45|

cvIbv Ki Av`vqi Rb mwi Dci KygRvix cwZwbwai

(representative)

`, Rwigvbvmn gvU cKZ cvIbvi Pq Ki`vZv KZK Kg ivR^ cwikva nj, Zv wewje`Ri Rb Kvb AvBbMZ priority wbavwiZ bB| cvIbv ivR^ Av`vqi Rb GBic eev bB|

Zv wKfve cwikva ev mg^q ne Zv G welq AbvekK RwUjZv ewYZ iqQ| nvm cve|

cvIbv ivR^ Av`vqi Ki`vZvi cvIbv Av`vqi Rb mnvqK| gvwjKvbvaxb mwi Dci miKvii c~e^ ev wjqb mwi weavb iqQ| Kvb ewi cvIbv I c`q Ki cwikvamn GB AvBbi mKj `vq`vwqZ I KZe D ewi/ Ki`vZvi cwZwbwai DciI eZvbv nqQ| Kvb Kvvbxi cvIbv cwikvai `vq D Kvvbxi cvkvcvwk D eKqv mwi mgq we`gvb cwiPvjKMYi Dci 5 eQi chh_fve I c_Kfve AcY Kiv nqQ| AvBbi AvIZvq RvwiKZ Kvb bvwUk eafve Rvwi gg MY Kivi cvjbxq cwZ Ges kZvejx ewYZ iqQ| cwZwbwai `vq`vwqZ Kiv nqQ| mywbw`

46|

47|

`vq`vwqZ Ge s evaevaKZv Kvvbxi GB welq Kvb weavb cwiPvjK e`i bB| Dci eKqv cvIbvi `vq bvwUk Rvwi bvwUk Rvwi msv Kvhgi cwZ ewYZ AvQ| Ze, Zv ea gg MY Kivi kZ my Kiv bB|

cwZwbwai `vq`vwqZ ewYZ bB|

48|

Kvvbxi cvkvcvwk Kvvbxi cwiPvjK Gi I `vq mw nIqvq eKqv Av`vqi Rb mnvqK nqQ| AvBbx weavb _vKvq G welq m RwUjZv cwinvi Kiv me ne|

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

w gK bs
1

welq
2

g~j mshvRb Ki AvBb, 1991

3

g~j mshvRb Ki I m~iK AvBb, 2012

4

ge
5

49|

RywWwkqvj gvwRU KZK wePvi

50| 51|

Aciva Avcvl idv Kivi gZv emiKvix cwZvb wbqvM

52|

Z_i MvcbxqZv iY

g~mK AvBbi Afz g~mK AvBbi Afy `bxq `bxq Acivamg~ni Acivamg~ni RywWwkqvj Criminal Law Amendment gvwRU KZK wePvii weavb Kiv Act, 1958 Gi AvIZvq nqQ| evWi c~evbygwZ mvc wekl RvR KZK wePvii gZv iqQ| GBic Kvb weavb bB| gvgjv `vqii c~e Ges ci evWi gvag gvgjv Avcvl idv Kivi myhvM iqQ| Return Gi Z_aviY, Return Gi Z_aviY, processing, wbeb processing, wbeb Kvhgmn g~mK eevcbv Kvhgi Kvhgmn g~mK Rb emiKvix cwZvb wbqvMi eevcbv Kvhgi eev iqQ| Rb emiKvix cwZvb wbqvMi eev iqQ| wbewZ cwZvbi wbewZ cwZvbi `vwLjKZ Z_vw`, `vwLjKZ Z_vw`, `wjjvw`, `vwLjc Mvcb ivLvi weavb `wjjvw`, `vwLjc Mvcb iqQ| ivLvi weavb iqQ|

wefvMxq KgKZvMY RywWwkqvj gvwRU Av`vjZ g~mK gvgjvmg~n cwZxZv Kivi j hywZK Dcvcb KiZ cvieb| gvgjvi cwieZ Avcvl idvi gvag ivR^ Av`vq Zivw^Z ne| g~mK eev AvaywbKvqbi Rb DchvMx

Ki`vZv eve|

/var/www/apps/conversion/tmp/scratch_1/159951700.doc

10