2011-2012 A_ eQii evRU AvqKii DjLhvM cwieZbmgn

AvqKi nvit
(K) 2011-2012 A_ eQii Rb ew kYxi threshold ewmn Kivivci Avqi @i cybwebvm Kiv nqQ|
ew Ki`vZv`i Kigy mxgv ne 1 j 65 nvRvi UvKvi j 1 j 80 nvRvi UvKv| gwnjv I 65 eQi Da
ewi Kigy mxgv ne 1 j 80 nvRvi UvKvi j 2 j UvKv Ges cwZex`i 2 j UvKvi cwieZ 2
j 50 nvRvi UvKv| we`gvb Kinvii mv_ c@vweZ Kinvii GKwU ZzjbvgjK wP wbict
we`gvb
Avqi @i (UvKvq)
1,65,000 ch@
1,65,001 - 4,40,000
4,40,001 - 7,65,000
7,65,001 - 11,40,000
11,40,000 Gi Da

c@vweZ
Ki nvi
Avqi @i (UvKvq)
kb
1,80,000 ch@
10% 1,80,001 - 4,80,000
15% 4,80,001 - 8,80,000
20% 8,80,001 - 11,80,000
25% 11,80,000 Gi Da

Ki nvi
kb
10%
15%
20%
25%

(L) Kvvbx Ki`vZv`i we`gvb Kinvi cvq AcwiewZZ iqQ| Ze Rb^v weePbvq wmMviU cZKviK Kvvbxi
Kinvi 37.5% _K ew Ki 42.50% wbaviYi c@ve Kiv nqQ| GKB mv_ Kvvbxi gvU cvwi Dci 0.50%
nvi bbZg Kii mxgv wbaviY| ew Ki`vZv`i bbZg Kii cwigvY cei bvq 2,000/- UvKv envj iqQ|

mviPvR Avivct
(K) m`i Amg eUb `ixKiY Ges bvqwfwK mgvR cwZvi j AwaK m`i AwaKvix ew KZK NvwlZ mwi
Dci m` RwbZ mviPvR Avivc;
(L)

AvqKi wiUvb `yB KvwU UvKvi AwaK bxU m` c`wkZ nj ew Ki`vZvi c`q Kii 10% nvi G mviPvR
Avivc| `yB KvwU UvKvi Kg bxU m` c`wkZ nj Kvb mviPvR Avivc Kiv ne bv|

gvbbxq cavbgx, xKvi, gx, mvsm`, wePviK Ges miKvix KgKZv`i eZb/fvZv Avqi Dci Kivivct
eZgvb gvbbxq cavbgx, xKvi, gx, RvZxq msm` m`mMY Ges DP Av`vjZi wePviKMYi eZb Avq Kigy| wewfb
gnj _K G myweav elggjK weavq Gi hwKZv wbq ck DvwcZ nQ| cvkvcvwk, miKvix KgKZv/ KgPvix`i c`
AvqKi miKvii KvQ _K dir bIqv wbqI ck Zvjv nq| GZ Ki miKvix I emiKvix KgPvix`i ga Ki Avivc
mgZvi bxwZ AbymZ nQ bv| G KviY, mKji AvBb mgfve cqvMi j Zvu`i eZb-fvZvw`i Kigy myweav
cZvnvii c@ve Kiv nqQ| GLb _K cv gj eZb ev mvbx Avqi Dci c`q Ki Zuviv wbRivB cwikva Kieb|

cuywRevRvi msv@t
(K) cyuwRevRvi mvaviY wewbqvMKvix`i Ki AevnwZ myweav envj ivLv nqQ Ges Zuv`i Kvb wUAvBGb `vwLji cqvRb
bB;

(L) kqvi evKvii Kwgkb wnme kqvi jb`bi mgq Drm Ki KZbi nvi 0.05% _K ew Ki 0.10% G wbaviY;
(M) we`kx ew`i K GP jb`b _K AwRZ gybvdv Kigy ivLvi weavb cZvnvi|

Avcxj eevi msvit

AvqKi msv@ weev`mgn `Z wbwi gvag Ki Av`vq/AvniYK MwZkxj Kivi j Alternative Dispute
Resolution (ADR) Gi ceZb|

miKvix e wewbqvMt
10% nvi Ki c`vb mvc evsjv`k miKvix URvix e wewbqvM webv evLvq MnY|

AvqKi c`vb, wiUvb `vwLj mnRxKiY I Kimev c`vbt

(K) MZ A_ eQi `ywU Ki Aj AbjvBb AvqKi wiUvb `vwLji Kvhg Pvjy Kiv nqwQj| Gevi XvKvq Aviv `ywU Ki
Aj (Ki Aj-4 I Ki Aj-6) G Kvhg we@Z Kivi D`vM bqv nQ;
(L) XvKv I PMvg AvMvgx 1 RyjvB 2011 _K Ki`vZv`i hveZxq Kimev c`vbi Rb `ywU Taxpayers'
Information and Service Centre Pvjy nQ|
(M) GK vb _K AvqKi wiUvb `vwLj, Ki cwikva Ges wUAvBGb mb` cvwi j MZ eQii bvq G eQiI 17 m^i
_K 22 m^i ch@ AvqKi gjvi AvqvRb Kiv ne Ges G mev GeQi mKj wefvMxq kniI `qvi eev Kiv
nQ|
(N) wWm^i 2011 _K Ki`vZvMY AbjvBb Zv`i wUAvBGb iwRkb I mvwUwdKU msMn KiZ mg neb| G j
TIN MnYi mgq 1 nvRvi UvKv Ki c`vbi evaevaKZv Zzj bqvi c@ve Kiv nQ|
(O) RvZxq ivR^ evWi Iqe mvBU Tax calculator I return preparation mdUIqvi mshvRb Kiv
nqQ|
(P) gvUihvb Gi iwRkb ev wdUbm bevqbKvj c`q AvqKi AbjvBb wbw` evsKi gvag c`vbi eev Kiv
nqQ|

Ki AeKvk myweavt
(K)

Ki AeKvki we`gvb gqv` Ryb, 2011 mgv nIqvq Gi gqv` Ryb, 2013 ch@ ew;

(L)

wkbxwZi AvjvK Ki AeKvk myweav cv LvZmgni cybwebvm;

(M)

`ki mKj GjvKvi mylg Dbqb, hvbRU Ges RbRU wbimbi j XvKv, bvivqbM, MvRxcyi Ges PMvg Rjv
eZxZ Abvb Rjvq cwZwZ bZzb wki Rb vbf` 5/7 eQii Rb Ki AeKvk myweav c`vb| Ki AeKvki
gqv` I AevnwZi nvi wbv Uwej Dcvcb Kiv njvt

Ki AeKvki gqv` I AevnwZi nvi

XvKv I PMvg wefvM (XvKv, bvivqbM, MvRxcyi,
Abvb wefvM I 3 cveZ Rjvi Rb PMvg Rjv Ges wZb cveZ Rjv eZxZ) Gi RbKi AeKvk gqv`
AevnwZi nvi
Ki AeKvk gqv`
AevnwZi nvi
c_g 2 eQi
100%
c_g 3 eQi
100%
cieZx 2 eQi
50%
cieZx 3 eQi
50%
cieZx 1 eQi
25%
cieZx 1 eQi
25%
(N)

`ki hKvb vb vwcZ bZzb moK, mZz BZvw` fZ AeKvVvgvi Rb mviv`k 10 eQii Rb Ki AeKvk myweav
c`vb| Ki AeKvk cvwi hvM fZ AeKvVvgvi ga DjLhvM LvZjv njv-ivwcW UvbwRU, Uvj ivW,
GwjfUW GcmIq, Mfxi mgy` e`i, AvBwU cvK, nvBUK cvK, iwbDqej GbvwR (GbvwR mwfsm evj, mvjvi
GbvwR cvbj, DBwgj), AvBwmwU wfjR ev mdUIqvi UKbvjwR Rvb BZvw`|

Export Processing Zone msv@t

1 Rvbyqvix, 2012 Gi ci EPZ GjvKvq cwZwZ bZzb wk cwZvbi Ki AeKvk myweavi bvq 5 eQii Rb Ki myweav
c`vb| Ze G mgqi ce EPZ GjvKvq cwZwZ wki Rb wbavwiZ gqv`i myweav AevnZ _vKe|

Ki AevnwZ I nvmKZ nvi Kivivcbi gqv` ewt

(K) cvURvZ `e Drcv`b wbqvwRZ wk cwZvbi nvmKZ nvi Kivivc msv@ GmAviI Gi gqv` 30k Ryb, 2013
ch@ ew;
(L) e Drcv`bi mv_ RwoZ wk cwZvbi nvmKZ nvi Kivivc msv@ GmAviI Gi gqv` 30k Ryb, 2013 ch@ ew;
(M) n@wk ivbx _K DyZ Avqi Dci nvmKZ nvi Kivivc msv@ weavbi gqv` 30k Ryb, 2013 ch@ ew; Ges
(N) mdUIqvi msv@ eemvqi Avqi Dci Ki AevnwZi gqv` 30k Ryb, 2013 ch@ ew Ges Information
Technology Enabled Services (ITES) Gi cwiwa cybwebvm|

grm Lvgvi, nuvm-gyiMxi Lvgvi, Mev`x ci Lvgvimn KwZcq LvZi AwRZ Avqi Dci ew-Kvvbx wbwekl
nvmKZ 5% nvi Kivivc|

wiqj GU LvZ I Rwg weq Gi Dci Kivivct

(K)

wiqj GU KZK wbwgZ GvcvUgU n@v@iKvj iwRkb chvq c`q Drm Ki KZbi we`gvb GjvKv
cybMVb Ki hwKxKiY Kiv Ges wiqj GU KZK wbwgZ evwYwRK I AvevwmK feb weq iwRkbKvj c_K
nvi Drm Ki AvniY| we`gvb I c@vweZ nvii GKwU ZzjbvgjK wP wbv Uwej Dcvcb Kiv njvt

AvevwmK febi
evwYwRK febi
GjvKvi bvg
(cwZ eMwgUvi)
(cwZ eMwgUvi)
we`gvb nvi c@vweZ nvi we`gvb nvi
c@vweZ nvi
XvKvi jkvb, ebvbx, evwiaviv, 2,000/- UvKv 2,000/- UvKv 2,000/- UvKv 20,000/- UvKv
gwZwSj Ges w`jKzkv|
avbgw, jvjgvwUqv, Div, emyiv, 2,000/- UvKv 1,800/- UvKv 2,000/- UvKv 15,000/- UvKv
wWIGBPGm, gnvLvjx, XvKv
KvUbgU, KviIqvb evRvi I
PMvgi Lyjkx, AvMvev`,
bvwmivev` I cuvPjvBk|
Abvb GjvKv
800/- UvKv 800/- UvKv 800/- UvKv 5,000/- UvKv
(L)

XvKv, MvRxcyi, bvivqbM Rjv, KwWG, wmwWG, AviwWGmn Abvb wmwU Kcvikb, cimfv I KvUbgU evWi
GjvKvq AewZ h Kvb fmwK gjabx m` wnme MY Kiv| we`gvb Drm KZbi nvi AcwiewZZ ivLv|

mqci my`i Dci Kivivcbt

(K) mKj mqci my`i Ici Drm KZbi nvi 10% _K nvm Ki 5% G wbaviY;
(L)

IqR Avbvi WfjcgU e, cbkbvi mqc I cwievi mqci my` Drm Ki KZbi AvIZvq Avbv|

Corporate Social Responsibility (CSR) t

(K) Corporate Social Responsibility (CSR) Gi KwZcq LvZ cZvnvi I KwZcq bZzb LvZ
A@fy Kiv Ges `vZv Kvvbxi Avqi 20% ev mevP 08 (AvU) KvwU UvKv ch@ wewbqvM/Aby`vbi Dci 10%
nvi Ki iqvZ c`vbi weavb;

(L)

gywhyi wZ iv_ wbwgZ RvZxq chvqi Rv`yNi, RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi cwZvb,
cavbgxi DP wkv dvK CSR `vwqZ cvjbi AvIZvfzKiY;

(M)

ew mq I wewbqvMK DrmvwnZ Kivi j wewbqvM RwbZ Ki iqvZi wewbqvM mxgv mswk ewi Avqi
20% ev mevP 1 KvwU UvKvq wbaviY| Dciv (L) AbyQ` ewYZ ewMYI Aby`vb c`vb KiZ cvieb gg
weavb Kiv; Ges

AvBbMZ cwieZbt
(K) meRbxb ^wbaviYx cwZZ `vwLjKZ AvqKib wiUvb ceeZx eQii Zyjbvq 20% ev Zvi ekx Avq ew c`wkZ nj
kZ mvc G wiUvb wbixvi AvIZv ewnfyZ ivLv;
(L)

mKj emiKvix msv (GbwRI) `i AvqKi wiUvb `vwLj evaZvgjK Kiv; Ges

(M)

mKj ivbxi Dci we`gvb Drm Ki KZbi nvi 0.5% _K ew Ki 1.5% nvi wbaviY;
4

AvqKi nvi
2011-2012 Kieli cv@ weZ AvqKi nvi
(Zdwmj-3, cv bs-97-100, A_ wej, 2011 `e)
Zdwmj-3
1 RyjvB, 2011 ZvwiL Avi Ki ermii Rb AvqKii nvi
AbyQ`-K
Income-tax Ordinance, 1984 Gi section 2(46) G msvwqZ ewMYi (person) ga hvnv`i
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)
(L)
(M)
(N)
(O)

nvi

c_g 1,80,000/- UvKv ch@ gvU Avqi Dci cieZx 3,00,000/- UvKv ch@ gvU Avqi Dci cieZx 4,00,000/- UvKv ch@ gvU Avqi Dci cieZx 3,00,000/- UvKv ch@ gvU Avqi Dci Aewk gvU Avqi Dci -

kb
10%
15%
20%
25%:

Ze kZ _vK h, gwnjv Ki`vZv Ges 65 ermi ev Z`ya eqmi Ki`vZvi Kigy Avqi mxgv nBe
2,00,000/- UvKv| GZZxZ cwZex Ki`vZvi Kigy Avqi mxgv nBe 2,50,000/- :
AviI kZ _vK h, bbZg Kii cwigvY Kvb fveB 2,000/- UvKvi Kg nBe bv:
AviI kZ _vK h, Kvb 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 `evw` Drcv`b wbqvwRZ
_vKb, Zvnv nBj wZwb D z` ev KzwUi wk nBZ DZ Avqi Dci wbewYZ nvi AvqKi iqvZ jvf Kwieb, h_v :(A)

(Av)

weeiY
h mswk ermii Drcv`bi cwigvY
ceeZx ermii Drcv`bi cwigvYi Zzjbvq
15% Gi AwaK, wK 25% Gi AwaK bn

iqvZi nvi
mB D Avqi Dci c`q
AvqKii 5%;

h mswk ermii Drcv`bi cwigvY

ceeZx ermii Drcv`bi cwigvYi Zzjbvq
25% Gi AwaK nq

mB D Avqi Dci c`q

AvqKii 10%;

evLv|- GB AbyQ` mePq Kg DbZ GjvKv (least developed area) ev ^ DbZ GjvKv (less developed
area) A_ Income-tax Ordinance, 1984 Gi section 45 Gi sub-section (2A) Gi clause (b) Ges (c)
Gi weavb Abymvi evW KZK wbw`KZ mePq Kg DbZ GjvKv (least developed area) ev ^ DbZ GjvKv (less
developed area)|
5

AbyQ`-L
Kvvbx, vbxq KZc
Ges m mKj Ki`vZv hvnv`i Income-tax Ordinance, 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 eZxiK Ab me cKvi Avqi Dci(K) `dv (L), (M) I (N) Z ewYZ
Kvvbxmgni eZxZ(A) GBic cZKwU Kvvbxi
hvnv publicly traded company-

(Av) GBic cZKwU Kvvbxi

hvnv
publicly
traded
company bn, Ges vbxq
KZcmn
Income-tax
Ordinance, 1984 Gi section
2 Gi clause (20) Gi subclause (a), (b), (bb), (bbb) I
(c) Gi AvIZvaxb Abvb
Kvvbxi (L) evsK, exgv, A_jMxKvix cwZvbmgni
(M) wmMviU cZ
KviK Kvvbxi 6

D Avqi 27.5%:
Ze kZ _vK h, GBic
publicly traded company hw`
20% Gi Pq ekx jfvsk c`vb
Ki Zvnv nBj chvR AvqKii
Dci 10% nvi AvqKi iqvZ jvf
Kwie:
AviI 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
37.5%;

D Avqi 37.5%;
D Avqi 42.5%;
D Avqi 42.5%;

(N)

gvevBj dvb AcviUi Kvvbxi -

D Avqi 45%;
Ze kZ _vK h, gvevBj dvb
AcviUi Kvvbx hw` Dnvi
cwikvwaZ gjabi bbZg 10%
kqvi, hvnvi ga Pre Initial
Public Offering Placement
5% Gi ekx _vwKZ cvwie bv,
K GPi gvag n@v@i
KiZt
Publicly
traded
company Z icv@wiZ nq
m Ki nvi nBe 35%;

(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 cZvevmb hvnv
Income-tax Ordinance, 1984 Gi
section 2 Gi clause (26) Gi subclause (dd) Abymvi jfvsk wnme MY,
D Avqi 20%;
Zvnvi Dci chvR Ki(3) Kvvbx bn, evsjv`k Awbevmx (Awbevmx
evsjv`kx eZxZ) GBic ew kYxfz
Ki`vZvi Avqi Dci chvR KiD Avqi 25%:
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 ce D KvvbxwUi kqvi K GP ZvwjKvfz nBqvQ|

wZxq Ask
(A_ AvBb, 2011 Gi aviv 57 `e)
mviPvRi nvi
GBic ew-Ki`vZv (assessee being individual) hvnvi Income-tax 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 cwim`i gjgvb (total net worth) `yB KvwU UvKvi AwaK, mBic ew
Ki`vZvi AvqKi chvR GBic Avqi Dci-

chvR AvqKii 10%|