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AvqKi wiUvb wK?

AvqKi KZci wbKU GKRb Ki`vZvi evwlK Avqi msw weeiY Dcvcb
Kivi gvag nQ AvqKi wiUvb| AvqKi wiUvb dig Gi KvVvgv AvqKi wewa
viv wbw` Kiv AvQ| AvqKi AvBb Abyhvqx RvZxq ivR^ evW KZK wbavwiZ
dig AvqKi wiUvb `vwLj KiZ nq|
AvqKi wiUvb Kviv èb

Kvb ew-Ki`vZvi (individual) Avq hw` eQi 2,50,000/- UvKvi ewk nq
Ze ZvK wiUvb `vwLj KiZ ne| gwnjv Ges 65 eQi ev Z`~a eqmi
Ki`vZvi Avq hw` eQi 3,00,000/- UvKvi ewk, cwZex Ki`vZvi Avq hw`
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nj;
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GvKvDUU, K G gvbRgU GvKvDUU, cKkjx, cwZ,
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(6) P^vi Ae Kgvm G BvwR A_ev Kvb UW Gmvwmqkbi mKj
m`m;
(7) cimfv, wmwU Kcvikb A_ev RvZxq msm` wbevPb mKj c`cv_x;
(8) miKvwi, Avav-miKvwi, ^vqkvwmZ msv A_ev vbxq KZci

wVKv`vix KvRi Uvi AskMnYKvix mKj evw ev cwZvb;
wiUvb dig Kv_vq cvIqv hvq

mKj AvqKi Awdm AvqKi wiUvb dig cvIqv hvq| GKRb Ki`vZv mviv eQi
webvg~j AvqKi Awdm _K wiUvb dig msMn KiZ cvib| RvZxq ivR^
evWi Iqe mvBU www.nbr.gov.bd _KI wiUvb dig download Kiv hvq;
Gi dUvKwcI MnYhvM|
wiUvb `vwLji mgq

Kvvbx eZxZ Abvb mKj kYxi Ki`vZvi cwZ eQi 1 RyjvB _K
30 mî GB 3 gvm mgqmxgvi ga AvqKi wiUvb `vwLj KiZ nq|
wbavwiZ mgqi ga wiUvb `vwLj Kiv me bv nj GKRb Ki`vZv wiUvb
`vwLji mgqmxgv evovbvi Rb Dchy KviY DjL Ki Dc Ki Kwgkbvii
KvQ mgqi Ave`b KiZ cvib| mgq gyi nj ewaZ mgqi ga mvaviY
A_ev mveRbxb ^wbaviYx cwZi AvIZvq wiUvb `vwLj Kiv me|
wiUvb Kv_vq `vwLj KiZ ne

cZK kYxi Ki`vZvi wiUvb `vwLji Rb AvqKi mvKj wbw` Kiv AvQ|
hgbt A, B Ges C Aijv w`q XvKv wmwfj Rjvq AewZ h mKj
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nqQ ZvìK Ki Aj-4, XvKv Gi Ki mvKj-71 G wiUvb Rgv w`Z ne|
cyivbv Ki`vZviv Zvì eZgvb mvKj wiUvb Rgv èb| bZzb Ki`vZviv
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msLvi wUAvBGb (e-TIN) DjL Ki AvqKi wiUvb `vwLj Kieb| Ki`vZviv
cqvRb KvQvKvwQ AvqKi Awdm ev Ki civgk K` _K AvqKi wiUvb
`vwLj msv mvKj Awdm mcK RvbZ cvieb|
cwZ eQi `ki wewfb vb AbywZ AvqKi gjvq Ki`vZvMY AvqKi wiUvb
`vwLj KiZ cvib| wiUvb `vwLji mgq Ki`vZv we`k Aevb Kij
we`k AewZ evsjv`k `~ZvevmI wiUvb `vwLj Kiv hvq|
wiUvb `vwLj bv Kij wK nq

mgqgZ AvqKi wiUvb `vwLj bv Kij Rwigvbv Avivci weavb AvQ| G
weavb Abymvi AvqKi Aav`ki 75 avivbymvi wbavwiZ/ewaZ mgqi ga
AvqKi wiUvb `vwLj e_ZvRwbZ Kvib mekl wbiwcZ Avqi Dci c`q
Kii 10% A_ev Kgc 1000/- UvKv GKKvjxb Rwigvbv Avivci Ges
cieZx cwZ wèmi Rb 50/- UvKv nvi Rwigvbv Avivci weavb AvQ| A_
AvBb, 2015 Gi gvag Kvb ew-Ki`vZvi Dci AvqKi Aav`ki 124
avivq AvivchvM Rwigvbvi mevP cwigvY wbaviY Kiv nqQ| Gic
Rwigvbvi mevP cwigvY ne BZvc~e KivivwcZ nqQb Ggb Kvb cyivbv
ew-Ki`vZvi Zvi mekl wbiwcZ Avqi Dci avhKZ Kii 50%
A_ev 1,000/- UvKv, `ywUi ga hwU ewk| Aciw`K, Kvb bZzb ewKi`vZvi AvivchvM gvU Rwigvbvi cwigvY 5,000/- UvKvi ewk ne
bv|
AvqKi wiUvbi cKvif`

ew-Ki`vZv I Kvcvbx Ki`vZvì Rb c_K c_K wiUvb dig Pvjy AvQ|
h_vt ew kYxi Ki`vZvi Rb wiUvb digt
o AvBwU-11M t
G dig evsjv I BsiRx Dfq fvlvq Pvjy AvQ (cwiwk-K)| mKj
ew kYxi Ki`vZv G digwU eenvi KiZ cvieb|
o AvBwU-11O t
wiUvb dig (IT-11-UMA) Kej eZbfzK Ki`vZvì Rb cYqb
Kiv nqQ (cwiwk-M)|
o AvBwU-11P t
3
h mKj ew-Ki`vZvi eemv ev ckvLvZ Avq iqQ Ges Gic

Avqi cwigvY 3 j UvKvi ekx bq m mKj Ki`vZvi Rb GB
AvqKi wiUvb dig (IT-11CHA) cYqb Kiv nqQ (cwiwk-N)|
cU GvmmgU Gi AvIZvaxb Ki`vZvì Rb wfb wiUvb digt
wiUvb digwU (IT-11GAGA) Kejgv cU GvmmgU Gi
AvIZvaxb eemv Ges Wvvi I AvBb ckvq wbqvwRZ bZzb
Ki`vZvì Rb chvR (cwiwk-L)| eemvi hvì eemvi
cyuwR mevP 15 j UvKv Ges Wvvi ev AvBbRxex hviv AbwaK 10
eQi Zvì ckvq wbqvwRZ AvQb Zviv `yB cvi digwU U
GvmmgUi eenvi KiZ cvieb;
Kvcvbx Ki`vZvi Rb wiUvb digt BsiRx fvlvq G digwU (IT11GHA) Pvjy AvQ|
wiUvb `vwLji cwZ

eZgvb wiUvb `vwLji Rb `ywU cwZ cPwjZ AvQ- mvaviY cwZ I
mveRbxb ^wbaviYx cwZ| bxP cwZ `ywU mcK wevwiZ AvjvPbv Kiv
njvtmvaviY cwZt
wiUvb mveRbxb ^wbaviYx cwZ DjL Kiv bv nj wiUvbwU mvaviY cwZi
AvIZvq `vwLjKZ ej MY ne| G wiUvb c`wkZ Avqi mg_b
h_vchy Z_ I cgvYvw` bv _vKj Ki`vZvi bvbx MnYc~eK gvgjv wbcwi
weavb iqQ|
mveRbxb ^wbaviYx cwZt
Ki`vZv Zvi wbRi Avq wbR wbicb Ki chvR AvqKi cwikva Kieb GwU wekevcx GKwU Rbwcq cwZ| GB cwZZ Ki`vZvi wiUvb `vwLjKvj
webv ck AvqKi KZc KZK wiUvbwU MnxZ nq| wiUvb `vwLji ci Dc Ki
Kwgkbvi ev Zvi viv gZvcv Kvb KgKZv KZK Ki`vZvK c` cvw
^xKvic Ki wbaviYx Av`k wnme weewPZ nq| Ki`vZv wiUvb dig c~iY
chvq wiUvbi c_g cvq mveRbxb ^wbaviYx cwZi Ni wUK c`vb Kij
wKsev wiUvbi Dci mveRbxb ^wbaviYx cwZ DjL Kij `vwLjKZ wiUvbwU
mveRbxb ^wbaviYx cwZi AvIZvq MnxZ ne| A_ AvBb, 2015 Gi gvag
4
82BB avivq AvbxZ mskvabx Abyhvqx mveRbxb ^wbaviYx cwZZ `vwLjKZ
wiUvb mswk Dc Ki Kwgkbvi KqKwU wbw` wU-wePzwZ wPwZKiY I

Gi KviY Kg Ki cwikva Kiv nj Zv Av`vqi j wiUvbwU process
Kieb| GQvov RvZxq ivR^ evW KZK wbavwiZ criterion Gi wfwZ
mveRbxb ^wbaviYx cwZZ `vwLjKZ wiUvbi cieZxZ AwWU Kvhg
cwiPvwjZ nq _vK|
c~eeZx Ki eQii AvBbi avivevwnKZvq 2015-2016 Ki eQiI mveRbxb
^wbaviYx cwZZ `vwLjKZ wiUvYmg~ni ga h mKj wiUvb c~eeZx Ki eQii
wbiwcZ Avqi Kgc 20% Avq ew Ki Ges wbv kZmg~n c~iY Ki
`vwLj Kie Ki wefvM m mKj wiUvb AwWU Kvhg ewnf~Z ivLe:
cvjbxq kZmg~nt
K. wiUvbi wfwZ diZhvM Ki mw ne bv|
L. Kvbic `vb MnY c`kb Kiv hve bv|
M. wiUvb Kigy Avq c`kb Kij Kigy Avqi mg_b hvPvBhvM `vwjwjK
cgvYvw` wiUvbi mv_ `vwLj KiZ ne|
N. AvqKi Aav`k, 1984 Gi 44 aviv Abyhvqx RvixKZ cvcb Abymvi
nvmKZ nvi AvqKi chvR nq Gic Kvb Avq c`kb Kiv hve bv|
O. evsK, Avw_K cwZvb A_ev Ab hKvb Drm _K 5 j UvKvi AwaK
FY Mnb c`kb Kiv nj `vwLjKZ wiUvbi mv_ MnxZ FY msv mswk
evsK weeiYx ev wnmve weeiYx `vwLj KiZ ne|
c~eeZx eQii gZ G eQiI AvqKi Aav`ki 82wewe avivq mveRbxb
^wbaviYx cwZZ `vwLjKZ bZzb wiUvb eemv I ckv LvZ c`wkZ Avqi
4 b nvi cviwK cuwy R bqv hve| Ze G cyuwR wewbqvM mswk Avq eQi ev
Avq eQi kl nIqvi cieZx 5 eQii ga eemv ev ckv _K vbvi Kiv
hve bv| Kij h eQi vbvi Kiv ne, m eQii mswk KieQi A_
vbviKvixi Abvb Drmi Avq wnme weewPZ ne|
DjL h, wbixvi AvIZvq bv cojI Kvb wiUvb Avq Mvcb Kiv nj ev
Ki duvwK _vKj, mswk KieQii wiUvbi Aav`ki 93 aviv Abyhvqx
cqvRbxq AvBbvbyM eev MnY Kiv hve| GKB mv_ D wiUvb process Kiv
hve|
5
wUAvBGb mbì A_ev AvqKi wiUvbi cvw ^xKvi ci cvkvcvwk

Computer System Gi gvag c` Computer Generated mvwUwdKU
weePbvi weavb [section 184A]
AvqKi Aav`ki we`gvb weavb KwZcq Ki`vZv mbvKiY bî (BwUAvBGb) mb` `vwLji evaevaKZv iqQ| A_ AvBb, 2014 Gi gvag
mskvabx Avbqb Ki wbavwiZ mg~n wUAvBGb mb` A_ev mekl
KieQii AvqKi wiUvb `vwLji cvw ^xKvi ci cvkvcvwk computer
system Gi gvag c` computer generated mvwUwdKUI wbavwiZ G mKj
`vwLj Kivi weavb envj ivLv nqQ| A_vr wUAvBGb mbì cwieZ
cvw ^xKvi c A_ev computer generated mvwUwdKU `vwLji gvagI
AvBbMZ evaevaKZv c~iY Kiv hve| Ze cyivZb Ki`vZvì wUAvBGb
Ges Ki wbaviY mb mwKZ Z_vw`mn mvwUwdKU mswk Dc Ki
Kwgkbvii wbKU nZ MnY KiZ ne|
wiUvbi mv_ h mKj cgvYvw`/weeiY `vwLj KiZ ne

wewfb Drmi Avqi mc h mKj cgvYvw`/weeiY `vwLj KiZ ne Avqi
LvZIqvix miKg GKwU ZvwjKv bxP `qv njvt
eZb LvZt
(K) eZb weeiYx;
(L) evsK GvKvDU _vKj wKsev evsK my` LvZ Avq _vKj evsK
weeiYx ev evsK mvwUwdKU;
(M) wewbqvM fvZv `vex _vKj Zvi mc cgvYvw`| hgb, Rxeb exgvi
cwjwm _vKj wcwgqvg cwikvai cgvY;
wbivcv RvgvbZi my` LvZt
(K) e ev wWevi h eQi Kbv nq m e ev wWevii dUvKwc;
(L) my` Avq _vKj my` c`vbKvix KZci cZqb c;
(M) cvwZvwbK FY wbq e ev wWevi Kbv nq _vKj FYi myì
mg_b mswk evsK KZci mvwUwdKU/evsK weeiYx ev
cvwZvwbK cZqbc;
6
Mn-mcw LvZt
(K) evox fvovi mg_b fvovi Pzwbvgv ev fvovi iwkì Kwc, gvmwfwK
evox fvov cvwi weeiY Ges cv evox fvov Rgv mswk evsK wnmve
weeiYx;
(L) ci Ki, wmwU Kcvikb Ki, fwg ivR^ c`vbi mg_b iwkì
Kwc;
(M) evsK FYi gvag evox Kbv ev wbgvY Kiv nq _vKj FYi myì
mg_b evsK weeiYx I mvwUwdKU;
(N) Mn-mcw exgvKZ nj exgvi wcwgqvgi iwkì Kwc|
eemv ev ckv LvZt
eemv ev ckvi Avq-eqi weeiYx (Income statement) I wwZc
(Balance Sheet).
Askx`vix dvgi Avqt
dvgi Avq-eqi weeiYx (Income statement) I wwZc (Balance
Sheet).
g~jabx gybvdvt
(K) vei mcw weq nj Zvi `wjji Kwc;
(L) Drm AvqKi Rgv nj Zvi Pvjvb/c-AWvii dUvKwc;
(M) cyuwRevRvi ZvwjKvfz Kvcvbxi kqvi jb`b _K gybvdv nj
G msv cZqbc;
Abvb Drmi Avqi LvZt
(K) bM` jfvsk LvZ Avq _vKj evsK weeiYx, wWwfW IqviUi
Kwc ev mvwUwdKU;
(L) mqc nZ my` Avq _vKj mqc bM`vqbi mgq ev my` cvwi
mgq bqv mvwUwdKUi Kwc;
(M) evsK my` Avq _vKj evsK weeiYx/mvwUwdKU;
(N) Ab h Kvb Avqi Drmi Rb cvmwK KvMRc;
AvqKi cwikva (Drm Ki KZbmn)t
(K) Ki cwikvai mg_b Pvjvbi Kwc, c-AWvi/evsK WvdU/
GKvDU-cqx PKi Kwc;
7
10 nvRvi UvKv ch AvqKi URvix Pvjvbi gvag cwikva Kiv

hvq| Gi Da AvqKi cwikvai c-AWvi/evsK
WvdU/GKvDU- cqx PK eenvi KiZ ne| Ze h Kvb AsKi
Ki c-AWvii gvag cwikva Kiv hve|
(L) h Kvb LvZi Avq nZ Drm AvqKi cwikva Kiv nj Ki
KZbKvix KZci cZqbc|
wiUvb dig c~iY vZe welq

bZzb Ki`vZv nj Zvi cvmcvU mvBRi GK Kwc Qwe wiUvbi mv_ w`Z
ne| Ki`vZv wiUvb `vwLji c~e wbRB RvZxq ivR^ evWi IqemvBUi
gvag BjwbK cwZZ Ave`b Ki 12 wWwRUi wUAvBGb (BwUAvBGb) msMn KiZ cvib (Iqe mvBUi wVKvbvt
www.incometax.gov.bd)| hw` Ki`vZv wbR BjwbK cwZZ AbjvBb
Ave`b Ki B-wUAvBGb msMn AvMnx bv nb Zvnj ZvK AvqKi wiUvb
`vwLji c~e mswk Dc Ki Kwgkbvii Kvhvjq ev Ki Z_ I mev K`
wMq B-wUAvBGb mb` msMn KiZ ne|
QwewU c_g kYxi MRUW KgKZv A_ev IqvW Kwgkbvi A_ev h Kvb
wUAvBGbavix Ki`vZv KZK mZvwqZ nZ ne|
cwZ cuvP eQi ci ci Ki`vZvK Zvi mZvwqZ Qwe wiUvbi mv_ w`Z ne|
AvqKi AvBb eZgvb `ywU cwZZ wiUvb `vwLj Kiv hvq| GKwU nQ
mveRbxb ^wbaviYx cwZ Ges AciwU mvaviY cwZ| Ki`vZv h cwZi
AvIZvq wiUvbwU `vwLj KiZ Pvb mswk m Ni wUK () wP wèb|
cwZcv`b
k~b vb (dotted space) Ki`vZv Zvi wbRi c~Y bvg, wcZv ev ^vgxi c~Y
bvg, B-wUAvBGb DjL Ki wiUvb c`wkZ Avqi mZZv mcK cwZcv`b
c`vb Kieb|
Ki eQi (assessment year) ejZ wK eySvq ?

Ki`vZv h eQi Avq Kib Zvi cii A_ eQi njv Ki eQi
(assessment year)| hgb, 1 RyjvB 2014 _K 30 Ryb 2015 ch
mgq Ki`vZv h Avq Kib Zvi Ki eQi ne 2015-2016| Avevi
cwKv eQi Abyhvqx A_vr 1 Rvbyqvix 2014 _K 31 wWmî 2014 ch
Kvb Ki`vZv wnmvei LvZv ivLj ZviI Ki eQi ne 2015-2016| hw`
evsjv eQi Abyhvqx wnmvei LvZvc ivLb A_vr Zvi Avq eQi hw` 13
Gwcj, 2015 ZvwiL kl nq ZvnjI KieQi ne 2015-2016|
wbevmx/Awbevmx wKfve wbavwiZ nq ?
Ki`vZv hw` GKwU Avq eQi (income year) GKUvbv ev AwbqwgZfve
GK 182 w`b ev AwaKKvj evsjv`k _vKb, Zvnj wZwb wbevmx Ni
wUK () wP èb; Zv bvnj Awbevmx Ni wUK () wP w`Z ne|
Ze Kvb ew hw` Avq eQi GKUvbv ev AwbqwgZfve Kgc 90 w`b
evsjv`k Aevb Kib Ges Gi c~eeZx 4 eQi GKUvbv ev
AwbqwgZfve megvU Kgc 365 w`b evsjv`k Aevb Kib
ZvnjI wZwb wbevmx wnme MY neb| we`k AewZ evsjv`k wgkbi
mKj KgKZv I KgPvix wKsev we`k KgiZ mKj miKvwi
KgKZv/KgPvix wbevmx wnme wiUvb `vwLj Kieb|
wZxq fvM t ew kYxi wewfb cKvi wiUvb digi msw weeiY

mKj ew kYxi Ki`vZvì Rb cPwjZ wiUvb dig (AvBwU-11M)t
G dig evsjv I BsiRx Dfq fvlvq Pvjy AvQ (cwiwk-K)| mKj ew kYxi
Ki`vZv G digwU eenvi KiZ cvieb| GB wiUvbwU AvU cv wewk hvi
c_g cvq Ki`vZvi cwiwPwZg~jK Z_, wZxq cvq Ki`vZvi wewfb LvZi
Avqi weeiY, c`q I cwikvwaZ AvqKii weeiY I cwZcv`b, ZZxq cvq
eZb I Mn-mcw Avqi wevwiZ weeiY m^wjZ c_K `ywU Zdwmj, PZz_
cvq wewbqvMRwbZ Ki iqvZi GKwU Zdwmj I `vwLjKZ cgvYvwì ZvwjKv
wjwce Kivi QK iqQ| wiUvbi cg I l cvq Ki`vZvi mc`, `vq I
eq weeiYx, mg cvq Rxebhvvi gvb mcwKZ Z_i weeiYx Ges kl
9
cvq wiUvb dig c~iYi AbymiYxq wb`kvejx Ges AvqKi wiUvb cvw ^vi
c mshy iqQ|
eZbfzK Ki`vZvì Rb wiUvb dig (AvBwU-11O)t
wiUvb digwU Kej eZbfzK Ki`vZvì Rb cYqb Kiv nqQ
(cwiwk-M)| Ki`vZvi cwiwPwZg~jK Z_, wewfb LvZi Avqi weeiY
Ges c`q I cwikvwaZ AvqKii weeiY c`vbi eev iqQ|
wiUvbwUi Aci cvq eZbfzK Ki`vZvì Rb cYxZ c_K m`
weeiYx (IT-10BBB) Gi QK gyw`Z AvQ|
wiUvb digwUi mv_ dig c~iYi AbymiYxq wb`kvejx iqQ|
G wiUvb digi mv_ Rxebhvvi gvb mwKZ Z_ weeiYx ev dig
AvBwU-10wewe `vwLj evaZvg~jK bq| Ze Kvb Ki`vZv BQv Kij
AvBwU-10wewe `vwLj KiZ cvieb|
DjL, G aiYi Ki`vZviv BQv Kij AvBwU-11O Gi cwieZ ew
kYxi Rb cPwjZ AvU cvi AvqKi wiUvb dig AvBwU-11M eenvi
KiZ cvieb|
wiUvb digwU c~iYKvj Ki`vZvMY GB wb`wkKvi ZZxq fvM ewYZ
cwZZ wewfb LvZi Avq cwiMYbv Ki wiUvbi wbw` Ask wjwce
KiZ cvib|
h mKj ew Ki`vZvi eemv ev ckv LvZ Avq iqQ I Gic Avqi
cwigvY 3 j UvKvi ekx bq m mKj Ki`vZvi Rb wiUvb dig (AvBwU11P)t
h mKj ew Ki`vZvi eemv ev ckv LvZ Avq iqQ Ges Gic
Avqi cwigvY 3 j UvKvi ekx bq m mKj Ki`vZvi Rb GB AvqKi
wiUvb dig (IT-11CHA) cYqb Kiv nqQ (cwiwk-N)| Ki`vZvi
cwiwPwZg~jK Z_, wewfb LvZi Avqi weeiY Ges c`q I
cwikvwaZ AvqKii weeiY c`vbi eev iqQ|
10
wiUvbwUi Aci cvq G aibi Ki`vZvì Rb c_K m` weeiYx

(IT-10BBBB) Gi QK gyw`Z AvQ|
wiUvb digwUi mv_ dig c~iYi AbymiYxq wb`kvejx iqQ|
G wiUvb digi mv_ Rxebhvvi gvb mwKZ Z_ weeiYx ev dig
AvBwU-10wewe `vwLj evaZvg~jK bq| Ze Kvb Ki`vZv BQv Kij
AvBwU-10wewe `vwLj KiZ cvieb|
DjL, G aiYi Ki`vZviv BQv Kij AvBwU-11P Gi cwieZ ew
kYxi Rb cPwjZ AvU cvi AvqKi wiUvb dig AvBwU-11M eenvi
KiZ cvieb|
wiUvb digwU c~iYKvj Ki`vZvMY GB wb`wkKvi ZZxq fvM ewYZ
cwZZ wewfbLvZi Avq cwiMYbv Ki wiUvbi wbw` Ask wjwce
KiZ cvib|
ZZxq fvM t wewfb LvZi Avq wbicY

1| eZbvw` (AvqKi Aav`k, 1984 Gi aviv 21 Ges AvqKi wewagvjv, 1984
Gi wewa 33 Abyhvqx)t
mvaviYfve GKRb PvKzwiRxex Ki`vZvi cv g~j eZb, Drme fvZv,
cwiPviK fvZv, mvbx fvZv, IfviUvBg fvZv, ^xKZ fwel Znwej
wbqvMKZvi c` Pvu`v Ges wewfb cviKzBwRU (myweav) eZb LvZi
KihvM Avq| eZbLvZ Avq wbicbi Rb Ki`vZv c_K KvMR eZb
LvZi Avqi wnmve mshvRb KiZ cvieb| cPwjZ wiUvb digi
wgK-1 Gi KihvM Avq wbYqi Rb G wiUvb digi Zdwmj -1 c~iY
Kiv cqvRb ne| Ze miKvwi KgKZv/KgPvixì g~j eZb,
Drme fvZv I evbvm eZxZ Abvb fvZv I myweavw` Kigy Avq wnme
weePbv Kiv nqQ weavq Zdwmj-1 Zuvì Rb chvR ne bv|
Zdwmj-1 c~iYi cwZ bxP AvjvPbv Kiv njvcPwjZ wiUvb dig AvBwU-11M Abyhvqx
Avqi wevvwiZ weeiYx m^wjZ Zdwmj-1 (eZbvw`)
11
(miKvwi KgKZv/KgPvix eZxZ)

AvqKi Aav`ki we`gvb weavb Abymvi AvqKi wiUvbi Zdwmj-1 Abyhvqx
eZb LvZi KihvM/Kigy Avqi GKwU D`vniY wbP c`vb Kiv njvt
eZb I
fvZvw`
wekl eZb
gvwmK
Avqi
cwigvY
(UvKv)
30,000/
2,000/-
bxU KihvM
Avq
(UvKv)
ge
3,60,000/-
Kigy
Avqi
cwigvY
(UvKv)
---
3,60,000/-
24,000/-
---
24,000/-
72,000/-
---
72,000/-
30,000/-
30,000/-
2,40,000/-
1,80,000/-
60,000/-
48,000/-
36,000/-
12,000/-
1,500/-
18,000/-
--
18,000/-
30,000/
mvbx/ cyivi/ 50,000/
wd
Ifvi UvBg fvZv 4,000/-
30,000/-
---
30,000/-
50,000/-
---
50,000/-
48,000/-
---
48,000/-
evbvm/
30,000/
GMwmqv/ kvw webv`b fvZv
^xKZ
fwel 3,000/-
30,000/-
---
30,000/-
m~Y
AsK
KihvM
m~Y
AsK
KihvM
m~Y
AsK
KihvM
evwlK 30,000/ch Kigy
g~j eZbi 50%
A_ev
gvwmK
25,000/G
`ywUi ga hwU
Kg m AsK
g~j eZbi 10%
A_ev
evwlK
1,20,000/- UvKv,
G `ywUi ga hwU
Kg m cwigvY
AsK
m~Y
AsK
KihvM
m~Y
AsK
KihvM
m~Y
AsK
KihvM
m~Y
AsK
KihvM
m~Y
AsK
KihvM
gnvN fvZv
6,000/-
36,000/-
---
36,000/-
g~j eZb
hvZvqvZ fvZv
5,000/(bM`)
evox fvov fvZv 20,000/
(bM`)
-
wPwKrmv
(bM`)
fvZv 4,000/-
cwiPviK fvZv
QywU fvZv
evwlK Avqi
cwigvY
(UvKv)
60,000/-
12
m~Y
AsK
Znwej
wbqvMKZv KZK
c` Pvu`v
^xKZ
fwel 2,500/Znwej AwRZ
my`
KihvM
30,000/-
---
30,000/-
hvbevnb myweavi -Rb

weewPZ
Avq
--
--
60,000/-
webvg~j
ev --nvmKZ fvovq
cv evmvbi
Rb
weewPZ
Avq
---
---
90,000/-
--
g~j eZbi 1/3

Ask ch cv my` (
GLvb eZb ejZ
g~j eZb Ges gnvN
fvZv eySve) A_ev
miKvi
KZK
wbavwiZ
nvi
14.50%, G `yqi
ga hwU Kg
hw`
Ki`vZv
ewMZ eenvii
Rb wbqvMKZvi
wbKU _K Mvox
cvb Zvnj g~j
eZbi 5% ev
evwlK 60,000/UvKv (`yB Gi ga
hwU ewk) mivmwi
bxU KihvM Avq
ne|
(K) hw` Ki`vZv
wbqvMKZv
KZK c`
webv fvovq
mwZ ev AmwZ
evmvb evm
Kib Zvnj
mvaviYfve
g~j eZbi
25%
KihvM Avq
wnme MY
ne|
(L) hw` Ki`vZv
wbqvMKZv
_K nvmKZ
fvovq mwZ
ev A-mwZ
13
Abvb, hw` _vK --(weeiY w`b)
---
---
---
QywU bM`vqb
60,000/-
---
60,000/-
MvPzBwU
3.5 KvwU
2.5 KvwU
1.00 KvwU
---
---
---
Workers
Participation
Fund
---
14
evmvb cv
nb m
mvaviYfve
g~j eZbi
25%
nZ
cKZ
cwikvwaZ
fvov ev` w`q
cv_K
KihvM Avq
wnme MY
ne|
Ki`vZv
hw`
wbqvMKZv KZK
c` evmvb
`vivqvb, gvwj,
eveywP wKsev Ab
Kvb myweav cq
_vKb Ze cv
myweavi
mgcwigvY Avw_K
g~j
KihvM
Avq
wnme
`LvZ ne|
m~Y
AsK
KihvM
2 KvwU 50 j
UvKvi AwZwi
AsK KihvM
evsjv`k
kg
AvBb, 2006 Gi
2(65)
avivq
c`
msv
Abymvi kwgKi
m~Y
AsK
Kigy|
Abì
cv h Kvb
AsKB KihvM|
eZbfzK Ki`vZvMY AvBwU-11M Gi cwieZ AvBwU-11O eenvi

Kij Gic Zdwmj mshvRbi cqvRb bB| Ze eZb LvZ Avq
wbicY Ki GKwU c_K weeiYx AvBwU-11O Gi mv_ mshy Kiv hZ
cvi|
miKvwi KgKZv/KgPvixi eZb LvZ Avq wbicYt
miKvwi KgKZv/KgPvixì eZb-fvZvwì Dci Avq MYbvi Rb GKwU
cvcb Gm,Avi,I bs 198-AvBb/AvqKi/2015, ZvwiL: 30 Ryb, 2015 Rvwi
Kiv nqQ| G cvcbi gvag GKRb miKvwi KgKZv/KgPvixi g~j eZb
(basic salary), Drme fvZv Ges evbvm KihvM Avq wnme weewPZ ne|
Ab mKj myweav I fvZvw` hgbt evox fvov fvZv, wPwKrmv fvZv, hvZvqvZ
fvZv, kvw webv`b fvZv, BZvw` Kigy _vKe| miKvwi KgKZv/KgPvixì
eZb LvZ Avq wbicY chvq AvqKi AvBbi wewa-33 chvR ne bv|
2015-2016 Ki eQii AvqKi wiUvb GK A_ eQi cv g~j eZb (basic
salary), Drme fvZv Ges evbvm KihvM Avq wnme c`kb KiZ ne Ges
m Abyhvqx c`q Kii cwigvY cwiMYbv KiZ ne| mvgwiK evwnbxZ
KgiZì I G weavb mgfve chvR ne|
D`vniYi mvnvh miKvwi KgKZv/KgPvixi Avq Ges Ki cwiMYbv wbg
`Lvbv njv t
(K) Rbve wjqvKZ evsjv`k mwPevjq KgiZ GKRb miKvwi
KgKZv| 30 Ryb, 2015 ZvwiL mgv A_ eQi wZwb wbgv nvi
eZb fvZvw` cqQbt
gvwmK g~j eZb
wPwKrmv fvZv
Drme fvZv
25,200/700/54,400/-
wZwb miKvwi evmvq _vKb Ges GRb cwZgvm g~j eZb nZ

7.50% nvi KZb Kiv nq|
2015-2016 Ki eQi Rbve wjqvKZ mvne Gi gvU Avq Ges
Ki`vq KZ ne Zv wbg cwiMYbv Kiv njvt
15
eZb LvZ Avq t

g~j eZb (25,200/- 12 gvm)
Drme fvZv (25,200/- 2)
=
=
3,02,400/50,400/-
gvU Avq =
3,52,800/-
Ki `vq cwiMYbvt
c_g 2,50,000 UvKv ch k~b nvi
Aewk 1,02,800 UvKvi Dci 10% nvi
gvU Ki `vq =
10,280/10,280/-
GKB Avq hw` Kvb gwnjv KgKZv ev KgPvixi _vK, Ze Zvi

Kigy Avqi mxgv ne 3,00,000/- UvKv| dj GKRb gwnjv
KgKZv ev KgPvixi 2015-2016 Ki eQi gvU Avq Ges Ki`vq
KZ ne Zv wbg cwiMYbv Kiv njvt
eZb LvZ Avq t
g~j eZb (25,200/- 12 gvm)
Drme fvZv (25,200/- 2)
=
=
3,02,400/50,400/-
gvU Avq =
3,52,800/-
Ki `vq cwiMYbvt
Aewk 52,800 UvKvi Dci 10% nvi
gvU Ki `vq =
5,280/5,280/-
Dci ewYZ cwZZ cv gvU Ki `vq nZ wewbqvMRwbZ Ki iqvZ ev` w`q bxU
c`q Kii cwigvY wbicb KiZ ne| G, wewbqvMRwbZ Ki iqvZ ev`
`qvi ci c`q Kii cwigvY 5,000/- UvKvi Kg, k~b ev FYvZK nj mewb
c`q Kii cwigvY ne 5,000/- UvKv| bxU c`q Ki AvqKi wiUvb `vwLji c~e
cwikva KiZ ne|
2| wbivcv RvgvbZi Dci my` (AvqKi Aav`k, 1984 Gi 22 aviv)t

miKvi KZK BmyKZ e ev wmwKDwiwUR (hgb wUGwU e, bvkbvj
BbfgU e, URvix e/wej, BZvw`) Ges wWevi nZ AwRZ my`
G LvZi Avq wnme wiUvb `LvZ ne| GB wmwKDwiwUR ev wWevi
16
Kbvi Rb evsK _K FY bqv nj FYi my` wmwKDwiwUR nZ AwRZ

my` Avq _K LiP wnme ev` `qv hve|
3| Mn-mcwi Avq (AvqKi Aav`k 1984 Gi 24 aviv Abyhvqx)t

(K) Kvb Ki`vZv Zvi evox AvevwmK ev evwYwRK eenvii Rb fvov
w`j, m Avq wiUvbi Mn mcwi Avqi Ni `LvZ ne| Mn mcw
LvZ bxU KihvM Avq wnmve Kivi Rb cPwjZ wiUvb dig AvBwU-11M
Gi mv_ GKwU Zdwmj (Zdwmj-2) `qv AvQ| GB Zdwmj c~iYi
wbqg bxP `qv njvt
Zdwmj-2 (Mn mcwi Avq)
Mn mcwi
Aevb I
eYbv
evoxi
Aevb, KZ
Zjv, BZvw`
DjL KiZ
ne|
weeiY
1| fvov eve` evwlK Avqt Mn mw fvov

`qv nj 12 gvmi fvov `LvZ ne| hw`
GK ev GKvwaK gvm evox Lvwj _vK
mI 12 gvmi evwlK fvov g~j
`LvZ ne| Ze Lvwj _vKv gvmi fvov
bxPi Avi GKwU Ni LiP wnmve `vex Kiv
hve|
2| `vexKZ eqmg~n t
givgZ, Av`vq, BZvw`t
AvevwmK eenvii Rb fvov `qv nj
fvovi Dci 25%; A_ev
evwYwRK eenvii Rb fvov `qv nj
fvovi Dci 30%|
G LiPi Rb Kvb cgvY `vwLji
cqvRb bB|
ci Ki/KvUbgU evW Ki/vbxq Ki
fwg ivR^
17
UvKv
UvKv
evsK A_ev Avw_K cwZvb nZ MnxZ

FYi Dci my`/eKx/g~jabx PvRt
mswk Mn mcw wbgvY ev cybt
wbgvYi Rb FY MnY Kiv nj D
FYi my`|
exgv wKwt mswk Mn mcwi exgv Kiv
nj|
Mn mcw Lvwj _vKvi KviY `vweKZ
iqvZ
Abvb, hw` _vK
gvU =
3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)
(L) eZbfzK Ki`vZvMY Ges chvR eemvqx ev ckvRxwe

Ki`vZvMY AvBwU-11M Gi cwieZ h_vg AvBwU-11O I AvBwU-11P
eenvi Kij Gic Zdwmj mshvRbi cqvRb bB| Ze Mn mw
LvZ Avq wbicY Ki GKwU c_K weeiYx AvBwU-11O ev AvBwU-11P
Gi mv_ mshy Kiv hZ cvi|
(M) Gm,Avi,I bs 216-AvBb/AvqKi/2014, ZvwiLt 18 AvM, 2014 Gi
gvag wewa 8G mshvRb Ki AvqKi Aav`k wnmve iYi cwZ
welqK aviv 35 mskvab Kiv nqQ| Gi dj GK ev GKvwaK
fvovwUqvi wbKU _K evox fvov eve` gvwmK megvU 25 nvRvi UvKvi
ekx cv njB evoxi gvwjKK evsK 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 ewk)
nvi evaZvg~jKfve Rwigvbv AvivwcZ ne|
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|
18
D`vniYi mvnvh Mn-mcw LvZ Avq wbicY Ges Ki cwiMYbv wbg

`Lvbv njvt
aiv hvK, Rbve nvmvbi GKwU PviZjv AvevwmK evox iqQ| H evoxi
bxPZjvq wZwb mcwievi emevm Kib| evKx wZbwU Zjv AvevwmK
eenvii Rb fvov w`qQb, cwZwU Zjvi gvwmK fvov 15,000/- UvKv|
G eQi wZwb ciKi eve` 16,000/- UvKv, fwgi LvRbv eve` 500/- UvKv
Ges Mn wbgvY FYi evsK my` eve` 20,000/- UvKv cwikva KiQb|
Rbve nvmvbi Mnmcw nZ Avqi wnmve bxP `qv njvt
gvwmK fvov 15,000 3wU Zjv 12 gvm =
5,40,000/-
ev`t Abygv`bhvM LiP

1| givgZ eq (fvovi 25%)
2| ci Ki (16,000/- 3/4)*
3| f~wg ivR^(500/- 3/4)*
4| Mn wbgvY FYi my` (20,000/ 3/4)*
*^wbevm- 1/4 Ask, fvovq eeZ-3/4 Ask
1,35,000/12,000/375/15,000/-
Mn mcw _K bxU Avq =
1,62,375/3,77,625/-
Rbve nvmvbi wbiwcZ gvU Avq 3,77,625/-UvKvi wecixZ avhKZ

Kii cwigvY Gfve cwiMYbv Kiv net
gvU Avq
Kinvi
c_g 2,50,000/- UvKv ch gvU

Avqi Dci --Aewk 1,27,625/- UvKv Avqi Dci-
k~b
Kii
cwigvY
k~b
10%
gvU =
12,763/12,763/-
A_vr Ki`vZvK c`q Ki 12,763/- UvKv wiUvb `vwLji mgq ev c~e

cwikva KiZ ne| DjL, Abygv`bhvM LiP weePbvi evoxwU
hw` eemvwqK Dk fvov `qv nq, m givgZ eq eve` 30%
LiP Kiv hve|
19
4| Kwl Avq (AvqKi Aav`k 1984 Gi aviv 26 Abyhvqx)t

Kwl LvZ Avqi Rb wnmvei LvZvc ivLv bv nj bxPi D`vniY
Abyhvqx Kwl Avq wnmve KiZ net
aiv hvK, Rbve iwdKi Kwl Rwgi cwigvY 2 GKi| GKi cwZ avb
Drcv`bi cwigvY 45 gY| cwZ gY avbi evRvig~j 800/- UvKv nj
bxU KihvM Kwl Avqi cwigvY net
2 GKi 45 gY evRvi g~j 800/- = 72,000/- UvKv|
ev`t Drcv`b eq 60%
= 43,200/- UvKv|
bxU Kwl Avq = 28,800/- UvKv|
Kvb Ki`vZvi Avqi Drm hw` aygv Kwl LvZ nq _vK m Kwl
LvZi Avq 2,00,000/- UvKv ch Kigy _vKe| A_vr hw` Kvb
Ki`vZvi Kwl LvZi Avq eZxZ Avi Kvbv LvZ Avq bv _vK Zv nj
Zvi Rb Kigy Avqi mxgv ne(K) 65 eQii bxP cyilì t
(2,50,000 + 2,00,000) = 4,50,000 UvKv|
(L) gwnjv ev 65 eQi ev Z`ya eqmi cyilì t
(3,00,000 + 2,00,000) = 5,00,000 UvKv|
(M) cwZex Ki`vZvi t
(3,75,000 + 2,00,000) = 5,75,000 UvKv|
(N) MRUfz hyvnZ gywhvvì t
( 4,25,000+2,00,000) = 6,25,000 UvKv|
5| eemv ev ckvi Avq (AvqKi Aav`k 1984 Gi 28 aviv Abyhvqx)t
ewkYxi Ki`vZv eemvi Rb wnmvei LvZvc ivLj wnmve weeiYx
Abyhvqx Avq `LvZ ne| Ab_vq, Avq eq weeiYx Abyhvqx Avq `LvZ
ne| AvqKi wiUvbi mv_ eemv ev ckv Avqi Drcv`b wnmve,
evwYwRK wnmve, jvf I wZ wnmve Ges wwZc ev Avq-eqi wnmve
weeiYx (hv chvR) mshvRb KiZ ne| eemv ev ckvi Mm cvw ev
weq nZ eemv mswk mKj LiP ev` w`q bxU Avq wbYq KiZ nq|
DjL, Ki`vZvi ewMZ LiP ev eemv ewnfZ eq G LiP wnme
20
ev` `qv hve bv| ZvQvov eemvi g~jabx cKwZi LiPI bxU Avq wbYqi
LiP wnme ev` `qv hve bv| h_vtKi`vZv kbvix q-weqi eemvq wbqvwRZ| 01/7/2014 ZvwiL nZ
30/6/2015 ZvwiL ch Zuvi gvU weqi cwigvY 30,00,000/- UvKv|
wewZ gvjvgvji qg~j 24,00,000/- UvKv, KgPvixi eZb 60,000/UvKv, BjKwUK wej, `vKvb fvov, UW jvBm bevqb wdm I cwienb LiP
Gi mgw 1,00,000/- UvKv| ZvQvov dvwbPvi q eve` eq 40,000/- UvKv|
eemv LvZ bxU Avq cwiMYbv I Ki`vq ne wbgict
gvU weqi cwigvY
ev`t wewZ gvjvgvji qg~j --Mm gybvdv
ev`t Abvb LiP
KgPvixi eZb ------------------60,000/BjKwUK wej, `vKvb fvov, UW
jvBm bevqb wdm I cwienb
LiP Gi mgw -------------------1,00,000/dvwbPvi q eve` eq 40,000/-|
dvwbPvi g~jabx RvZxq LiP weavq
G LiP bxU Avq wbYqi ev`
`qv hve bv --------------------k~b
gvU LiP
eemv LvZ Avq =
AePq (depreciation)
eemvq eeZ nevi KviY dvwbPvi g~j 40,000/UvKvi Dci ZZxq Zdwmj Abyhvqx 10% nvi
4,000/- UvKv AePq fvZv cvc neb
eemv LvZ bxU Avq=
30,00,000/24,00,000/6,00,000/-
1,60,000/4,40,000/-
4,000/4,36,000/-
Ki`vZvi wbiwcZ gvU Avq 4,36,000/- UvKvi wecixZ avhKZ Kii

cwigvY wbg cwiMYbv Kiv njvt
21
gvU Avq
c_g 2,50,000/- UvKv ch gvU
Avqi Dci --Aewk 1,86,000/- UvKv Avqi
Dci-
Kinvi
k~b
Kii cwigvY
k~b
10%
18,600/-
gvU =
18,600/-
A_vr Ki`vZvK c`q Ki 18,600/- UvKv wiUvb `vwLji c~e ev mgq

cwikva KiZ ne|
6| dvgi Avqi Askt
Ki`vZv Kvb Askx`vwi dvgi Askx`vi nj dvg _K cvIqv Zvi Avqi
Ask G Ni `Lveb| G Avqi Dci Ki`vZv Mo nvi AvqKi iqvZ
cveb| GKwU D`vniY w`q welqwU Kiv njvt
aiv hvK, Rbve dqmvj GKwU dvgi 1/3 Aski Askx`vi| mswk eQi
H dvg 2,85,000/- UvKv gybvdv KiQ| H Askx`vwi dvg Zvi gybvdvi
wnmv 95,000/- UvKv| GQvov Zvi Mn mcwi bxU Avq 3,20,000/UvKv| Zvi gvU Avq 4,15,000/- UvKv| 2015-2016 Ki eQii
AvqKii nvi Abyhvqx c`q Kii cwigvY 16,500/- UvKv| dvgi
Askx`vwi Avqi Rb Ki`vZv h iqvZ cveb Ges iqvZ cvIqvi ci
ZvK h cwigvY Ki cwikva KiZ ne Zv G iKgt
gvU c`q Ki dvgi Askx`vix Avq
gvU Avq
A_vr dvgi KivivwcZ Avqi Dci Ki cwikva
= 16,500 x 95,000
4,15,000
= 3,777 UvKv|
Ki`vZvi bxU c`q Kii cwigvYt 16,500-3,777 = 12,723 UvKv|
22
7| ^vgx/x ev Acveq mvbi Avq (AvqKi Aav`k, 1984 Gi 43 (4)

aviv Abyhvqx)t
Ki`vZvi ^vgx/x ev Acv eq mvbì bvg hw` c_Kfve AvqKi
bw_ bv _vK wK Zvì bvg AwRZ mcw _K Avq _vK, m
Zvì bvg AwRZ Avq wiUvbi GB Ni `LvZ ne|
8| g~jabx gybvdv (AvqKi Aav`k, 1984 Gi aviv 31 Abyhvqx)t
Kvb mcw wew Ki gybvdv nj Zv wiUvb g~jabx Avq wnme `LvZ
ne| G mcwi ga Rwg, evox, GvcvUgU, Kgvwkqvj cm,
K GP ZvwjKvfz Kvcvbxi kqvi ev wgDPzqvj dv BDwbU
BZvw` Afz
| Abw`K ewMZ eenvh Mvox, KwcDUvi, Avmevec
Ajsvi BZvw` g~jabx mw wnme Af
z ne bv| wexZ Rwg, evox,
GvcvUgU, Kgvwkqvj cm BZvw` iwRkbi mgq h Ki cwikva
Kiv nq Zv g~jabx gybvdvi wecixZ P~ov Ki`vq cwikva ej MY ne|
cwikvwaZ KiK wfw (base) ai back calculation Gi gvag g~jabx
gybvdv wnmve KiZ ne| bxP GKwU D`vniY `qv njvt
aiv hvK, GKwU evox weqi mgq iwRkb chvq 5,000/- UvKv Ki
cwikva Kiv nqQ| Ki`vZvi Ab Kvb Avq bB; 2015-2016
KieQi g~jabx gybvdvi cwigvY net
(K) Ki`vZvi eqm 65 eQii bxP njt
gvU Avq
Ki
nvi
Kii
cwigvY
c_g 2,50,000/- UvKv ch gvU Avqi Dci

cieZx 50,000/- UvKv ch Avqi Dci
3,00,000/- UvKvi Dci gvU AvqKii cwigvY
k~b
k~b
10%
5,000/5,000/-
A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~ jabx gybvdv LvZ

Avq wbiwcZ ne 3,00,000/- UvKv|
23
(L) Ki`vZvi eqm 65 eQi ev Zvi Da ev gwnjv njt

gvU Avq
Ki
nvi
k~b
cieZx 50,000/- UvKv ch Avqi Dci
10%
Kii
cwigvY
k~b
5,000/5,000/-
A_vr 5,000/- UvKvi Ki cwikvai wecixZ g~jabx gybvdv LvZ Avq

wbiwcZ ne 3,50,000/- UvKv|
Ze G Ki`vZvi g~jabx Avq eZxZ Ab Kvb LvZi KihvM Avq
_vKj Drm c` AvqKi Abyhvqx g~jabx gybvdv LvZ Avq wbicbi Rb
c_g Ab LvZi Avq Kinvii h Avq i kl ne m Avq i _K
c` Drm AvqKi Abyhvqx g~jabx Avq wbYq KiZ ne| h_vt Dci c`
D`vniYi Ki`vZvi g~jabx Avq QvovI eemv nZ 5,00,000/- bxU Avq
AvQ| G g~jabx Avq wbicY KiZ ne wbgicgvU Avq
Ki nvi
Kii
cwigvY

cieZx 4,00,000/- UvKv
eemv nZ Aewk 2,50,000/- Avqi Dci
Ges
g~jabx Avq 50,000/- ch Avqi Dci
k~b
k~b
10%
25,000/5,000/30,000/-
Dcii wnmve Abyhvqx Ki`vZvi Drm c` 5,000/- UvKv AvqKii

wecixZ gyjabx gybvdv ne 50,000/- UvKv|
K GP ZvwjKvfz Kvcvbxi kqvi ev wgDPzqvj dv BDwbU
weq ev nvi nZ evsK I Abvb Avw_K cwZvb, gvPU evsK,
kqvi wWjvi/evKvi Kvcvbx Gi ci kqvinvvi, wWii Ges K
24
GP wjW Kvcvbxi ci kqvinvvi ev wWiiì Avq

KihvM| GQvov Avq eQii h Kvb mgq Kvb Ki`vZvi Kvb GKwU
K GP wjW Kvcvbxi cwikvwaZ g~jabi 10% AwaK kqvi
_vKj H Kvcvbxi kqvi wew nZ AwRZ AvqI KihvM ne| G
mKj Ki`vZvi kqvi wew nZ g~jabx gybvdv GLvb wjLZ ne| ewYZ
kYxi Ki`vZv Ges Kvvbx I dvg kYxi Ki`vZv eZxZ Ab ew
kYxi mKj Ki`vZvi wjW Kvvbxi kqvi weq nZ AwRZ g~jabx
gybvdv Kigy Ges Zvì G Avq cPwjZ wiUvb dig AvBwU-11M Gi 18
bs wgK Kigy Avq wnme wjLZ ne|
9| Abvb Drm nZ Avq (AvqKi Aav`k, 1984 Gi 33 aviv Abyhvqx)t
eZb, wbivcv RvgvbZi Dci my`, Mn mcwi Avq, Kwl Avq, eemv
ev ckvi Avq, g~jabx gybvdv GmKj Avqi LvZ Qvov Ab hveZxq Avq
Abvb m~i Avq wnme weewPZ ne| evsK MwQZ UvKvi Dci my`,
bM` jfvsk, mqci my` ev gybvdv, jUvix, hcvwZ fvov w`q Avq,
eZv ev jLvi mvbx BZvw` Abvb m~i Avqi KqKwU D`vniY|
evsK my` ev bM` jfvsk Gi gvU (gross) cv my` ev jfvsk
Avq wnme weewPZ ne| A_vr h mKj my` ev jfvsk nZ
Drm AvqKi KZbmn Abvb KZb (hw` _vK) Kiv nqQ m mKj
my` ev jfvsk nZ Avq ne Drm AvqKi KZbmn Abvb KZb
(hw` _vK) c~ee Zx AsK| h_vt 1,000/ UvKv Drm AvqKi KU
9,000/- UvKv bxU my` ev gybvdv Kvb Ki`vZvK c`vb Kiv njI D
Ki`vZvi my` ev jfvsk eve` Avq `LvZ ne 10,000/- UvKv| Ze
evsK my` ev jfvsk Avq _K Drm KU ivLv AvqKi Ki`vZvi Rb
AwMg Ki cwikva wnme weewPZ ne hv AvqKi wiUvb `vwLj ev AvqKi
gvgjv wbcw chvq m Ki `vexi wecixZ mg^q Kiv hve|
D`vniYîc DjL Kiv hvq h, GKRb Ki`vZvi gvU Avqi (mKj
KihvM Avqi mgw) Dci c`q AvqKii cwigvY 55,000/- UvKv|
Zvi evsK my` Ges jfvski Dci KU ivLv AvqKii cwigvY hw`
10,000/- UvKv nq, Zvnj ZvK Ki wbaviYi ci 55,000 - 10,000
= 45,000/- UvKv cwikva KiZ ne|
25
2015-2016 Kiel nZ h Kvb aibi mqci AwRZ myì Dci

Drm KwZZ Ki D LvZi P~ov Ki`vq cwikva wnme MY ne|
PZz_ fvM t gvU Avqi Dci AvivchvM AvqKi, wewbqvM iqvZ

Ges c`q Ki cwiMYbv t
gvU Avqi Dci AvivchvM AvqKit
Ki`vZvi gvU Avqi Dci AvqKii cwigvY wnme Kivi cwZ bxP
GKwU D`vniY w`q `Lvbv njvt
aiv hvK, 2015-2016 Ki eQi Ki`vZvi gvU Avqi cwigvY 50,00,000/UvKv|
gvU Avq
Ki nvi
k~b
cieZx 4,00,000/- UvKv ch Avqi Dci
10%
15%
20%
25%
Aewk 2,50,000/- Gi Dci
30%
50,00,000/- UvKvi Dci gvU AvqKii cwigvYt
Kii cwigvY
k~b
40,000/75,000/1,20,000/7,50,000/75,000/10,60,000/-
Ki`vZv hw` gwnjv Ki`vZv nb A_ev 65 eQi ev Z`ya eqmi Ki`vZv nb Zvi
ne wbgict
gvU Avq
Aewk 2,00,000/- Gi Dci
50,00,000/- UvKvi Dci gvU AvqKii cwigvYt
26
Ki nvi
k~b
10%
15%
20%
25%
30%
Kii cwigvY
k~b
40,000/75,000/1,20,000/7,50,000/60,000/10,45,000/-
Ze cwZexì Kigy Avqi mxgv ne 3,75,000/- UvKv Ges

MRUfz hyvnZ gywhvv Ki`vZvi Kigy Avqi mxgv ne 4,25,000/- UvKv|
Ki`vZvi Aevbf` b~bZg Ki

Kigy mxgvi Dai Avqi c`q b~bZg AvqKii cwigvY GjvKvf`
wbic cybtwbaviY Kiv nqQ t
GjvKvi weeiY
XvKv I PMvg wmwU Kcvikb GjvKvq AewZ Ki`vZv
Abvb wmwU Kcvikb GjvKvq AewZ Ki`vZv
wmwU Kcvikb eZxZ Abvb GjvKvq AewZ Ki`vZv
b~bZg Kii
nvi
5,000/-UvKv
4,000/-UvKv
3,000/-UvKv
b~bZg AvqKii G weavbi dj GKRb Ki`vZvi Avq h Kvb vbB

AwRZ nvK bv Kb wZwb hLvb Aevb Kieb Zuvi m Aevbi
wfwZB b~bZg Kii nvi wbavwiZ ne| Ze Kvb Ki`vZv hw` GKB
Avq eQi GKvwaK vb Aevb Ki _vKb Zvnj h vb wZwb
mevwaKKvj Aevb KiQb m Aevb ji Rb chvR b~bZg Ki
nvi Zuvi chvR ne|
eemv Avqi eemv cwiPvjbvi gyL vbB b~bZg Kii Rb
GKRb Ki`vZvi Aevb j wnme weewPZ ne|
GKRb PvKzwiRxwe Ki`vZv Avq eQi GKvwaK vb KgiZ _vKj h
vb wZwb AwaK Kvj KgiZ wQjb b~bZg Kii Rb m vbB Zuvi
Aevb j ej weewPZ ne|
Ki`vZv Awbevmx nj evsjv`k wZwb h wVKvbv eenvi Kib m wVKvbvB
Zuvi Aevb j wnme weewPZ ne|
Kigy mxgvi Da Avq AvQ Ggb Ki`vZvi c`q AvqKii cwigvY
wnmve Abyhvqx Zuvi Rb chvR b~bZg AvqKii cwigvY Acv Kg
nj ev wewbqvMRwbZ Ki iqvZ weePbvi ci c`q AvqKii cwigvY
27
chvR b~bZg AvqKii Kg, k~b ev FYvZK njI ZuvK Zuvi Rb

chvR b~bZg AvqKi cwikva KiZ ne|
AvqKi Aav`k, 1984 Gi Ki iqvZ aviv-44(2)(we) Abyhvqx (Zdwmj 3
Abymvi)t
GKRb Ki`vZv wbgwjwLZ wewbqvM wKsev `vb Kij wZwb wewbqvM I
`vbKZ AsKi 15% mivmwi AvqKi iqvZ cveb| iqvZ cvIqvi hvM
wewbqvM ev `vb cPwjZ wiUvb dig AvBwU-11M Gi Zdwmj-3 G DjL KiZ
ne| Ki iqvZi Rb GiKg wewbqvM I `vbi cwigvY gvU Avqi (^xKZ
fwel Znwej wbqvMKZvi Puv`v, 82wm avivq wbwYZ P~ov Ki`vq Ges nvmKZ
Kinvi chvR Ggb Avq _vKj Zv ev`) 30% A_ev 1,50,00,000/- UvKv
A_ev cKZ wewbqvM G wZbwUi ga hwU Kg Zvi ekx nZ cvie bv|
DjL, h mKj Ki`vZv eZb Avqi AvBwU-11O A_ev eemv ev
ckvi Avqi AvBwU-11P eenvi Kieb Zvì Gic Kvb Zdwmj c~iY
KiZ ne bv| Ze wewbqvM ev `vbi cgvYc wiUvbi mv_ mshy KiZ
ne|
wewbqvMi LvZt GKRb Ki`vZvi wewbqvM I `vbi LvZi ZvwjKv bxP `qv
njvt
* Rxeb exgvi wcwgqvg|
* miKvwi KgKZvi cwfWU dv Puv`v|
* ^xKZ fwel Znwej wbqvMKZv I KgKZvi Puv`v|
* KjvY Znwej I Mvx exgv Znwej Puv`v|
* mycvi Gbyqkb dv c` Puv`v|
* h Kvb Zdwmwj evsK ev Avw_K cwZvbi wWcvwRU cbkb xg
evwlK mevP 60,000/- UvKv wewbqvM|
* mqc q wewbqvM|
* evsjv`ki K GP ZvwjKvf Kvcvbxi kqvi, K,
wgDPzqvj dv ev wWevi wewbqvM;
* evsjv`k miKvi Abygvw`Z URvix e wewbqvM;
* wbw` mxgvi ga GKwU KwcDUvi ev jvcUc q wewbqvM|
28
`vbt
*
*
*
*
*
*
*
*
*
*
*
*
hvKvZ Znwej `vb|

RvZxq ivR^ evW KZK Abygvw`Z Kvb `vZe nvmcvZvj `vb|
cwZexì KjvY vwcZ cwZvb `vb|
gywhy hv`yNi c` `vb|
AvMuv Lvb WfjcgU bUIqvK `vb|
Avnmvwbqv Kvvi nvmcvZvj `vb|
ICDDRB Z c` `vb|
CRP, mvfvi G c` `vb|
miKvi KZK Abygvw`Z RbKjvYg~jK ev wkv cwZvb `vb|
GwkqvwUK mvmvBwU, evsjv`k G `vb|
XvKv Avnmvwbqv wgkb Kvvi nvmcvZvj `vb|
gywhyi wZ iv_ wbqvwRZ RvZxq chvqi Kvb cwZvb
Aby`vb|
* RvwZi RbKi wZ iv_ wbqvwRZ RvZxq chvqi cwZvb
Aby`vb|
D`vniYi mvnvh Abygv`bhvM wewbqvM fvZvi cwigvY Ges Ki iqvZ
wKfve cwiMYbv Kiv ne Zv wbg `Lvbv njvt
(K) aiv hvK, GKRb Ki`vZvi G mKj LvZi KqKwUZ gvU
wewbqvMi cwigvY 4,00,000/- UvKv| GB Ki`vZvi gvU Avqi
cwigvY 12,00,000/- UvKv, hvi ga ^xKZ fwel Znwej
wbqvMKZvi `vb 1,00,000/- UvKv|
wbg AvqKi I iqvZ cwiMYbv Kiv njvt
gvU Avq
Kinvi
k~b
cieZx 4,00,000/- UvKv Avqi Dci-------10%
cieZx 50,000/- UvKv Avqi Dci-------20%
iqvZ c~eeZx Ki`vq =
Kii cwigvY
k~b
40,000/75,000/10,000/1,25,000/-
Ki iqvZi Rb Abygv`bhvM wewbqvMi cwigvY ne wbgict

29
^xKZ fwel Znwej wbqvMKZvi Puv`v wewbqvM fvZvi Abygv`bhvM

mevP mxgv wbaviY chvq weewPZ nq bv weavq D Puv`vi AsK
eZxZ gvU Avq ùvovq (12,00,000-1,00,000) = 11,00,000/hvi Dci 30% nvi wewbqvMi mevP Abygv`bhvM mxgv cwiMYbv
KiZ ne| wK G mxgv 1,50,00,000/- UvKvi AwaK nZ cvie
bv| mevP Abygv`bhvM mxgv ch cKZ wewbqvMi Dci Ki
iqvZ chvR ne| A_vr
gvU Avqi 30%
A_ev
mevP 1,50,00,000/- UvKv
A_ev
cKZ wewbqvM
Gi ga hwU Kg Zvi Dci 15% nvi AvqKi iqvZ chvR ne|
weePbvaxb gvU Avq
(12,00,000 - 1,00,000)=
11,00,000 30% = 3,30,000/- A_ev
mevP 1,50,00,000/- UvKv
A_ev
cKZ wewbqvM 4,00,000/- UvKv| Gi ga hwU Kg A_vr
3,30,000/- UvKv Abygv`bhvM wewbqvM fvZv wnme weePbvhvM
ne| A_vr eve 4,00,000/- UvKv wewbqvM Kiv njI wZwb mevP
3,30,000/- UvKvi Dci 15% nvi iqvZ cv neb| m Abyhvqx
AvqKi iqvZi cwigvY ne (3,30,000 15%) = 49,500/UvKv|
dj bxU c`q Kii cwigvY ùvove (1,25,000-49,500) =
75,500/- UvKv|
(L) aiv hvK, GKRb miKvwi eZbfzK Ki`vZvi eZb LvZ, evsK my`,
Mn mcw I jfvsk LvZ Avq iqQ| 2015-2016 KieQi D
LvZmg~n gvU Avqi cwigvY wQj 5,00,000/- UvKv|
D Ki`vZv cwZ gvm cwfW dv 2,000/- UvKv, KjvY Znwej I
Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges 40/- UvKv Pvu`v w`q
_vKb| wZwb 40,000/- UvKvi wZb eQi gqv`x mqc q KiQb
30
Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| wZwb
Zdwmwj evsK wWcvwRU cbkb xg (wWwcGm) cwZ gvm 500/UvKv Rgv KiQb| GQvov mswk KieQi kqvi 5,000/- wewbqvM
Kiv nqQ|
Ki`vZvi gvU Avq 5,00,000/- UvKvi wecixZ Abygv`bhvM
wewbqvM fvZv, wewbqvMi Rb AvqKi iqvZ I Ki`vq cwiMYbv wbg
DjL Kiv njvt
iqvZ c~eeZx Ki`vq
gvU Avq
Kinvi
k~b
iqvZ c~eeZx Ki`vq =
Kii cwigvY
k~b
25,000/25,000/-
Ki iqvZi Rb Abygv`bhvM wewbqvMi cwigvY ne wbgict

(K) cwfW dv Puv`v (2,000 12 gvm) =
(L) KjvY Znwej I Mvx exgv Znwej Pvu`v
(50 + 40) UvKv 12 gvm =
(M) mq c wewbqvM =
(N) Rxeb exgvi wcwgqvg c`vb =
(O) wWwcGm G Rgv (500/- 12 gvm) =
(P) kqvi wewbqvM=
24,000/1,080/40,000/3,000/6,000/5,000/gvU = 79,080/-
gvU Avqi 30% A_ev 1,50,00,000/- UvKv A_ev cKZ wewbqvM

79,080/- UvKv -Gi ga hwU Kg mwU Ki iqvZi Rb
Abygv`bhvM wewbqvM wnmve weewPZ ne|
Ki`vZvi gvU Avq 5,00,000/- Gi 30% ùvovq 1,50,000/UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi Rb
wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Ki`vZvi
cKZ wewbqvMi cwigvY 79,080/- UvKv hv GB Abygv`bhvM mxgvi
ga nIqvi KviY GB AsKi Dci mivmwi 15% nvi Ki iqvZ
cwiMYbv Kiv ne| dj Ki iqvZi cwigvY ne (79,080 15%) =
31
11,862/- UvKv| Ki`vZvi Ki iqvZ cieZx bxU c`q Kii cwigvY

ne wbgict
gvU AvivchvM Ki
ev`t Ki iqvZ
bxU c`q Ki
= 25,000/-UvKv|
= 11,862/- UvKv|
= 13,138/- UvKv|
A_vr Ki`vZvK 13,138/- UvKv AvqKi wiUvb `vwLji c~e cwikva

KiZ ne|
ew-Ki`vZvi mviPvR Avivct
A_ AvBb, 2015 Gi gvag ew-Ki`vZvì c`q AvqKii
Dci mviPvR Avivci weavb mskvab Kiv nqQ| AvqKi wiUvbi mv_
`vwLjKZ cwim` I `vq weeiYxZ (statement of assets and
liabilities) c`wkZ bxU mì cwigvY 2 KvwU 25 j UvKvi Da nj
mviPvR AvivwcZ ne| G c`wkZ bxU mì cwigvY 2 KvwU 25
j UvKvi AwaK wK 10 KvwU UvKvi AwaK bv nj 10%, 10 (`k)
KvwU UvKvi AwaK wK 20 (wek) KvwU UvKvi AwaK bv nj 15%, 20
(wek) KvwU UvKvi AwaK wK 30 (wk) KvwU UvKvi AwaK bv nj 20%
Ges Ges bxU mì cwigvY 30 (wk) KvwU UvKvi AwaK nj c`q
AvqKii 25% mviPvR AvivwcZ ne| Ze bxU cwimì g~jgvb 2
KvwU 25 j UvKv AwZg Kij b~bZg mviPvRi cwigvY KvbfveB
3 nvRvi UvKvi Kg ne bv|
mviPvR wKfve AvivwcZ ne Zv wbPi D`vniYjvi mvnvh Kiv
njvt(1)
(2)
(3)
GKRb Ki`vZvi bxU m`

gvU AvqAvqi Dci AvivchvM AvqKii cwigvY
c`q mviPvRi cwigvY
GKRb Ki`vZvi bxU m`
gvU Avq
Avqi Dci c`q AvqKii cwigvY
c`q mviPvRi cwigvY (10%)
GKRb Ki`vZvi bxU m`
gvU Avq32
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
2,20,00,000/10,00,000/92,500/k~b|
2,26,00,000/10,00,000/92,500/9,250/11,00,00,000/10,00,000/-
(4)
(5)
(6)
(7)
Avqi Dci AvivchvM AvqKii cwigvY

c`q mviPvRi cwigvY (15%)
GKRb Ki`vZvi bxU m`
wewbqvMRwbZ AvqKi iqvZ
webqvMRwbZ AvqKi iqvZ ev` c`q
AvqKi
AwMg AvqKi cwikva
Aewk c`q AvqKi
c`q mviPvRi cwigvY 72,500/- UvKvi
15%
GKRb Ki`vZvi bxU m`
wewbqvM RwbZ AvqKi iqvZ
AvqKi
AwMg AvqKi cwikva
Aewk c`q AvqKi
c`q mviPvRi cwigvY 52,500/- UvKvi
20%
GKRb Ki`vZvi bxU m`
wewbqvM RwbZ AvqKi iqvZ
webqvM RwbZ AvqKi iqvZ ev` c`q
AvqKi
AwMg AvqKi cwikva
Aewk c`q AvqKi
c`q mviPvRi cwigvb 52,500/- UvKvi
25%
GKRb Ki`vZvi bxU m`
wewbqvMRwbZ AvqKi iqvZ
33
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
92,500/13,875/12,00,00,000/10,00,000/92,500/20,000/72,500/-
Uvt
Uvt
Uvt
60,000/12,500/10,875/-
Uvt
Uvt
Uvt
Uvt
Uvt
23,00,00,000/10,00,000/92,500/40,000/52,500/-
Uvt
Uvt
Uvt
40,000/12,500/10,500/-
Uvt
Uvt
Uvt
Uvt
Uvt
32,00,00,000/10,00,000/92,500/40,000/52,500/-
Uvt
Uvt
Uvt
40,000/12,500/13,125/-
Uvt
Uvt
Uvt
Uvt
Uvt
12,00,00,000/6,00,000/35,000/27,000/8,000/-
AvqKi
c`q mviPvRi cwigvb 8,000/- UvKvi
Uvt
1,200/15%
G Ki`vZvK b~bZg 3,000/- UvKv mviPvR c`vb KiZ ne|
ew-Ki`vZv (individual) eZxZ Ab Kviv Dci G mviPvR
AvivwcZ ne bv|
gvU Avqi Dci c`q Ki _K AwMg cwikvwaZ Ki mg^q mvabt

(K) Drm nZ KwZZ/msMnxZ Kit
Avq eQi Ki`vZvi Avq _K Drm Ki KU ivLv nj Zv cPwjZ
wiUvb dig AvBwU-11M Gi 16 bs wgK DjL KiZ ne| hgb
eZb, evsK my`, Mn-mcwi evwlK fvov, ckvMZ wd, BZvw` _K
Drm KU ivLv Ki GLvb `LvZ ne| Drm KU ivLv Kii
^c Ki KZbKvix KZci mvwUwdKU wiUvbi mv_ `vwLj KiZ
ne|
(L) aviv 64/68 Abyhvqx c` AwMg Kit
Ki`vZv hw` AwMg Ki cwikva Ki _vKb, Zvnj cwikvwaZ Kii
cwigvY DjL KiZ ne Ges Pvjvbi KwcI mv_ w`Z ne|
(M) wiUvbi wfwZ c` Ki (aviv 74 Abyhvqx)t
wiUvb c`wkZ gvU Avqi wfwZ wbiwcZ c`q AvqKi nZ Drm
KwZZ Ki Ges 64 avivq AwMg c` Ki weqvMKi Aewk Ki
cwikvai mg_b Pvjvb, c-AWvi, evsK WvdU, GKvDU cqx
PKi Kwc `vwLjmn cwikvwaZ Kii cwigvY DjL KiZ ne|
(N) cZcYhvM Kii mg^qt
AvMi eQijvZ Ki`vZvi hw` Ki diZ `vex _vK Ze Zv wZwb
GLvb Ki cwikva wnme `vex KiZ cvieb| aiv hvK, 20142015 Ki eQi Ki`vZvi diZhvM Kii cwigvY wQj 5,000/UvKv| 2015-2016 Ki eQi wiUvb c`wkZ Avq Abymvi c`q
gvU AvqKii cwigvY 8,000/- UvKv| G Aevq 2014-2015 Ki
eQii diZhvM 5,000/- UvKv 2015-2016 Ki eQi Ki `vexi
34
wecixZ Ki cwikva wnme `vex KiZ cvieb Ges 2015-2016

Ki eQii Rb ZvK Aewk 3,000/- UvKv cwikva KiZ ne|
(O) Kigy ev Ki AevnwZ cv Avqt
Ki`vZvi Kigy Ges Ki AevnwZ cv Avq _vKj Zv wiUvbi 18
bs wgK `LvZ ne| ew Ki`vZvi Kigy Avqi KqKwU LvZ
bxP `qv njvt
(K) miKvwi PvKzwiRxex Ki`vZv hw` PvKzixi `vwqZ cvjbi Rb
Kvb wekl fvZv, myweav ev AvbyZvwlK (perquisite) cvb;
(L) cbkb;
(M) Askx`vix dvg nZ cvIqv g~jabx gybvdvi Ask;
(N) 2 KvwU 50 j UvKv ch MvPzBwU cvw;
(O) cwfWU dv Gv, 1925 Abyhvqx D dv _K cv A_;
(P) ^xKZ cwfWU dv _K cv A_;
(Q) ^xKZ mycviGvbyqkb dv _K cv A_;
(R) evsjv`k kg AvBb, 2006 (2006 mbi 42 bs AvBb) Gi
AvIZvq Kvb kwgK KZK IqvKvm cvwUwmckb dv _K
cv A_;
(S) wgDPzqvj dv A_ev BDwbU dv _K cv 25,000/- UvKv
ch Avq (my`, gybvdv ev wWwfW);
(T) K GP ZvwjKvfz Kvb Kvvbx _K cv bM`
jfvsk LvZi Avq 25,000/- UvKv ch;
(U) miKvwi wbivcv RvgvbZi my` hv miKvi Kigy ej NvlYv
KiQ;
(V) ivvgvwU, evìevb I LvMovQwo Rjvi cvnvox Avwèvmxi viv
GB RjvjvZ cwiPvwjZ Avw_K KgKvi dj cv Avq;
(W) ivbx eemv nZ cv Avqi 50%;
(X) Avqi GKgv Drm Kwl LvZ nj Kwl LvZ nZ Avq
2,00,000/- UvKv ch;
(Y) Software development ev Nationwide Telecommunication
Transmission Network (NTTN) ev Information
Technology Enabled Services (ITES) eemvi Avq;
(Z) nvum-gyiMxi Lvgvi nZ AwRZ Avq| Ze G AwRZ Avq
1,50,000/- UvKv Gi AwaK nj AwRZ Avqi 10% miKvwi
35
(_)
(`)
(a)
(b)
(c)
(d)
e q wewbqvM KiZ ne| G weavb Ki eQi 2015-2016

Gi Rb chvR| 2016-2017 Ki eQi nZ G LvZi Avqi
KihvMZvi welq 16/08/2015 wLv ZvwiL GKwU c_K
cvcb Rvix Kiv nqQ;
nuvm-gyiMx, wPsox I gvQi nvPvix (hatchery) Ges grm Pvl
nZ AwRZ Avq Gi c_g 10 j UvKv ch k~b
nvi, cieZx 10 j UvKv Avqi Dci 5% nvi Ges Aewk
Avqi Dci 10% nvi Ki c`q ne;
KwZcq eZxZ ew-Ki`vZv KZK K GP
ZvwjKvfy Kvcvbxi kqvi weq nZ AwRZ g~jabx gybvdv;
nwkRvZ èvw` ivbx _K DyZ Avq;
wRiv Kzcb e _K DyZ Avq;
IqR Avbvm WfjcgU e, BDGm Wjvi wcwgqvg e,
BDGm Wjvi BbfgU e, cvD vwjs wcwgqvg e,
cvD vwjs BbfgU e, BDiv wcwgqvg e I BDiv
BbfgU e nZ cv my` Avq;
cbkbvi mqc _K cv my`, hLvb eQi megvU
wewbqvMi cwigvY 5,00,000/- UvKvi AwaK bq|
Kigy Avqmg~n Ki`vZvi gvU Avqi Afy ne bv| GwU wiUvb

Kigy Avqi Kjvg c`kb KiZ ne|
gvU Avq wbicY I Ki cwiMYbv

wewfb ckvi Ki`vZvì gvU Avq I c`q AvqKii cwigvY wKfve cwiMYbv
KiZ ne Zv KqKwU D`vniYi gvag wbg Dcvcb Kiv njvt
1| miKvwi KgKZv/KgPvixi Avq Ges Ki cwiMYbv
(K) ay eZb LvZi Avq iqQ t
Rbve ingvb GKRb miKvwi KgKZv| 30 Ryb, 2015 ZvwiL mgv
A_ ermi wZwb wbgv nvi eZb fvZvw` cqQb|
36
gvwmK g~j eZb

Drme evbvm 2wU (22,000/- 2)
wPwKrmv fvZv
22,000/44,000/700/-
wZwb miKvwi evmvq _vKb Ges GRb cwZgvm g~j eZb nZ

7.50% nvi KZb Kiv nq| fwel Znwej wZwb cwZ gvm
3,200/- UvKv Rgv ivLb| wnmve iY Awdm nZ cv cZqbc
nZ `Lv hvq h, 30/06/2015 ZvwiL fwel Znwej AwRZ myì
cwigvY wQj 29,500/- UvKv| KjvY Znwej I Mvx exgv Znwej
Pvu`v c`vb eve` cwZ gvm eZb nZ KZb wQj h_vg 50/- I
40/- UvKv|
2015-2016 KieQi Rbve ingvb Gi gvU Avq Ges Ki`vq KZ
ne Zv wbg cwiMYbv Kiv njvt
eZb LvZ Avq t
g~j eZb (22,000/- 12 gvm)
Drme evbvm (22,000/- 2)
=
=
gvU Avq =
2,64,000/44,000/3,08,000/-
Ki `vq cwiMYbvt
Aewk 58,000 UvKv ch 10% nvi
5,800/gvU Ki `vq = 5,800/wewbqvM RwbZ AvqKi iqvZ cwiMYbv
wewbqvMi cwigvY
1| fwel Znwej Puv`v (3,200 12) = 38,400/2| KjvY Znwej Puv`v (50 12)
=
600/3| Mvx exgv Znwej Puv`v (40 12) =
480/gvU wewbqvM = 39,480/wewbqvMi Abygv`b hvM mevP mxgv gvU Avqi 30%
(3,08,000/- 30%) = 92,400/cKZ wewbqvM 39,480 UvKv Abygv`bhvM
mxgvi Kg weavq cKZ wewbqvMi Dci 15%
37
nvi Ki iqvZ chvR ne (39,480 15%) =

MvwYwZKfve c`q Ki =
5,922/(-) 122/-
MvwYwZKfve c`q Ki FYvZK njI Ki`vZvi Kigy mxgvi

AwZwi Avq _vKvq G Ki`vZvi Aevb XvKv I PMvg wmwU
Kcvikb GjvKvq nj b~bZg 5,000/-UvKv, Abvb wmwU Kcvikb
GjvKvq nj b~bZg 4,000/-UvKv Ges wmwU Kcvikb eZxZ Abvb
GjvKvq nj 3,000/-UvKv AvqKi c`vb KiZ ne|
GKB Avq hw` Kvb cwZex A_ev hyvnZ gywhvv KgKZv ev
KgPvixi _vK, Ze Zvi Kigy Avqi mxgv h_vg
3,75,000/- UvKv Ges 4,25,000/- UvKv nIqvq ZvK Kvb Ki
c`vb KiZ ne bv|
(L) eZbmn Ab LvZi Avq iqQ t
GKRb miKvwi KgKZv/KgPvixi eZb LvZ QvovI evsK my`, Mn
mcw, jfvsk, mq ci my`, BZvw` LvZ Avq _vKZ cvi|
aiv hvK, 2015-2016 KieQi Rbve Kwig bxP DjwLZ eZb I
fvZv cqQbt
(K)
(L)
(M)
(N)
(O)
gvwmK g~j eZb

=
2wU Drme evbvm (25,000 2) =
wPwKrmv fvZv
=
wkv mnvqK fvZv
=
evox fvov fvZv
=
25,000/- UvKv
50,000/- UvKv
700/- UvKv
300/- UvKv
12,500/- UvKv
ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv cqQb|

Mvox eenvii Rb cwZ gvmi eZb nZ 600/- UvKv Ki KZb Kiv
nq|
GQvov Rbve Kwig Gi Mn mcw LvZ 50,000/- UvKv, Kwl LvZ
10,000/- UvKv, AvBwmwe BDwbU mvwUwdKU nZ jfvsk cvw
1,35,000/- UvKv Ges evsK my` LvZ 10,000/- UvKv Avq iqQ|
jfvsk I evsK myì Dci 10% nvi Drm AvqKi KZb Kiv
nqQ|
Rbve Kwigi gvU Avq I Ki`vq cwiMYbv wbg DjL Kiv njvt
38
(K) eZb LvZ Avq t

g~j eZb = (25,000 12) =
Drme fvZv = (25,000 2)=
(L) Mn mcw Avqt
(M) Kwl Avq t
(N) Abvb m~i Avqt
(A) jfvsk t
3,00,000/50,000/50,000/10,000/-
AvBwmwe I wgDPyqvj dv nZ
jfvsk cvw 1,35,000/- UvKv hvi
ga 25,000/- UvKv ch Ki gy|
25,000/- UvKvi AwZwi AsK
KihvM Avq wnme MY ne| ZvB
jfvsk Avq (1,35,000-25,000) = 1,10,000/-
(Av) evsK my`

Abvb m~i Avq
gvU Avq
=
=
=
10,000/1,20,000/5,30,000/-
Rbve Kwigi wbiwcZ gvU Avq 5,30,000/- UvKvi wecixZ c`q

gvU Avq
c_g 2,50,000/- UvKv ch gvU Avqi Dci Aewk 2,80,000/- UvKv Avqi Dci-
Kinvi
k~b
10%
gvU =
Kii cwigvY
k~b
28,000/28,000/-
Rbve Kwig cwZ gvm cwfWU dv 2,000/- UvKv, KjvY Znwej I

Mvx exgv eve` gvwmK h_vg 50/- UvKv Ges 40/- UvKv Pvu`v w`q
Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| GB
wewbqvM I Puv`vi Rb wZwb 15% nvi Ki iqvZ cv neb hvi
cwiMYbv bxP `Lvbv njvt
(K) cwfWU dv Puv`v (2,000 12 gvm) =
(L) KjvY Znwej I Mvx exgv Znwej Pvu`v
(50 + 40) UvKv 12 gvm =
(M) mq c wewbqvM =
39
24,000/- UvKv
1,080/- UvKv
40,000/- UvKv
(N) Rxeb exgvi wcwgqvg c`vb =
3,000/- UvKv
gvU = 68,080/- UvKv

68,080/- UvKvi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM
wewbqvMi mevP mxgv wnme weePbv Kiv ne|
Rbve Kwigi gvU Avq 5,30,000/- Gi 30% ùvovq
1,59,000/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki
iqvZi Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ
ne| Rbve Kwigi cKZ wewbqvMi cwigvY 68,080/- UvKv| GB
wewbqvM Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci
mivmwi 15% Ki iqvZ ne| Rbve Kwigi Ki iqvZ Ges bxU c`q
Kii cwigvY wbgic cwiMYbv KiZ negvU AvivchvM Ki =
ev`t Ki iqvZ (68,080 UvKvi 15%) =
c`q Ki =
28,000/- UvKv
10,212/- UvKv
17,788/- UvKv
ev`t Drm KwZZ Ki

(K) evsK my` 10,000/- Gi 10% = 1,000/(L) jfvsk 1,35,000/- Gi 10% = 13,500/14,500/- UvKv
bxU c`q Ki =
3,288/- UvKv
A_vr Ki`vZvK Aewk c`q Ki 3,288/- UvKv wiUvb `vwLji c~e

cwikva KiZ ne|
2| emiKvwi cwZvb KgiZ KgKZvi Avq Ges Ki cwiMYbvt
emiKvwi cwZvb KgiZ Rbve nvmb 2015-2016 Ki eQi wbgic
eZb I fvZv cqQbt
(K)
(L)
(M)
(N)
(O)
(P)
gvwmK g~j eZb

2wU Drme evbvm (19,300 2)
wPwKrmv fvZv
Avcvqb fvZv
evox fvov fvZv
^xKZ fwel Znwej wbqvMKZvi Puv`v
40
=
=
=
=
=
=
19,300/- UvKv
38,600/- UvKv
2,000/- UvKv
300/- UvKv
7,720/- UvKv
24,000/- UvKv
ewMZ eenvii Rb wZwb Awdm nZ GKwU Mvox eiv cqQb| GQvov

Rbve nvmb Mn mcw LvZ 50,000/- UvKv, Kwl LvZ 10,000/UvKv, AvBwmwe BDwbU mvwUwdKU nZ jfvsk cvw 1,35,000/- UvKv
Ges evsK my` LvZ 10,000/- UvKv Avq iqQ| jfvsk I evsK myì
Dci 10% nvi Drm AvqKi KZb Kiv nqQ| 30/06/2014 ZvwiL
Zuvi bxU mcì cwigvY 2,30,00,000/- UvKv|
Rbve nvmbi gvU Avq wbgicfve wbicY KiZ net
(K) eZb LvZ Avq t
g~j eZb = (19,300 12)
=
2,31,600/Drme evbvm = (19,300 2) =
38,600/wPwKrmv fvZv = (2,000 12) = 24,000/ev` g~j eZbi 10%
A_ev evwlK 1,20,000/hwU Kg
(2,31,600 10%) = 23,160/840/Avcvqb fvZv= (300 12) =
3,600/evox fvov fvZv = (7,720 12)= 92,640/ev` Kigy fvZvt
evwlK 3,00,000/- ev g~j eZbi 50%
(2,31,600 50%=) 1,15,800/- G
`ywUi ga hwU Kg
1,15,800/cv evox fvov fvZv Kigy mxgvi
AwZwi bv nIqvq GLvZ
Kvb Avq wbiwcZ ne bv|
hvZvqvZ myweav (g~j eZbi 5% wnme
11,580/-A_ev 60,000/- Gi ga hwU ewk) =
^xKZ fwel Znwej wbqvMKZvi Puv`v
eZb LvZ Avq =
(L) Mn-mcw Avqt
(M) Kwl Avq t
41
k~b
60,000/24,000/3,58,640/50,000/10,000/-
(N) Abvb m~i Avqt

(A) jfvsk t
AvBwmwe I wgDPyqvj dv nZ
jfvsk cvw 1,35,000/- UvKv hvi
ga 25,000/- UvKv ch Ki gy|
25,000/- UvKvi AwZwi AsK
KihvM Avq wnme MY ne| ZvB
jfvsk Avq (1,35,000-25,000)= 1,10,000/-
(Av) evsK my`
= 10,000/Abvb m~i Avq =

1,20,000/gvU Avq =
5,38,640/-
Rbve nvmb wbiwcZ gvU Avq 5,38,640/- UvKvi wecixZ avhKZ

gvU Avq
c_g 2,50,000/- UvKv ch gvU Avqi Dci Aewk 2,88,640/- UvKv ch gvU Avqi Dci
Kinvi
k~b
10%
gvU =
Kii cwigvY
k~b
28,864/28,864/-
Rbve nvmb cwZ gvm ^xKZ fwel Znwej 2,000/- UvKv Rgv Ki
Ges Rxeb exgvi wcwgqvg eve` evrmwiK 3,000/- UvKv w`qQb| GB
wewbqvM I fwel Znwej Rgvi Rb wZwb 15% nvi Ki iqvZ cv
neb hvi cwiMYbv bxP `Lvbv njvt
(K) fwel Znwej Puv`v (2,000 12 gvm) 2 = 48,000/- UvKv
(L) mq c wewbqvM
= 40,000/- UvKv
(M) Rxeb exgvi wcwgqvg c`vb
= 3,000/- UvKv
gvU = 91,000/- UvKv

91,000/- UvKvi ga hwU Kg mwU Ki iqvZi Rb Abygv`bhvM
wewbqvMi mevP mxgv wnmve weePbv Kiv ne|
^xKZ fwel Znwej wbqvMKZvi Puv`v eZxZ Rbve nvmbi gvU
Avq (5,38,640/- - 24,000/-)= 5,14,640/- Gi 30% ùvovq
42
1,54,392/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki iqvZi

Rb wewbqvMi mevP Abygv`bhvM mxgv wnmve weewPZ ne| Rbve
nvmbi cKZ wewbqvMi cwigvY 91,000/- UvKv| GB wewbqvM
Abygv`bhvM mxgvi ga nIqvi KviY GB AsKi Dci mivmwi 15%
Ki iqvZ chvR ne| Rbve nvmbi Ki iqvZ Ges bxU c`q Kii
cwigvY wbgic cwiMYbv KiZ negvU AvivchvM Ki
= 28,864/-UvKv
ev`t Ki iqvZ (91,000 UvKvi 15%) = 13,650/- UvKv
c`q Ki = 15,214/- UvKv
Ki`vZvi bxU mcì cwigvY
2,30,00,000/- hv 2 KvwU 25 j
UvKvi AwaK nIqvq c`q AvqKii
10% nvi mviPvR chvR ne|
mviPvRi cwigvY `vovq (15,214/UvKvi 10%) 1,521/- UvKv| Ze
b~bZg mviPvRi cwigvY 3,000/UvKv| dj gvU c`q Ki ne
(15,214/- + 3,000/-)
= 18,214/-UvKv
ev`t Drm KwZZ Ki

(K) evsK my` 10,000/- Gi 10% = 1,000/(L) jfvsk 1,35,000/- Gi 10% = 13,500/14,500/- UvKv
bxU c`q Ki
=
3,714/- UvKv
3| GKRb GbwRI KgKZvi Avq Ges Ki cwiMYbv

wgR& mvjnv Rvgvb nK GKwU NGO Z KgiZ iqQb| wZwb 20142015 A_ eQi wbgic eZb fvZv cqQb t
gvwmK g~j eZb
gvwmK evox fvov fvZv
gvwmK wPwKrmv fvZv
gvwmK hvZvqvZ fvZv
=
=
=
=
30,000/- UvKv
18,000/- UvKv
1,000/- UvKv
3,000/- UvKv
43
wZwb cwfWU dv cwZ gvm 2,000/- UvKv Rgv `b| Zuvi wbqvMKZvI
G dv mgcwigvY A_ Rgv `b| cwfWU dvwU Abygvw`Z bq| Zuvi
bxU mcì cwigvY 1,90,00,000/- UvKv|
2015-2016 Ki eQi wgR& mvjnv Rvgvb nKi gvU Avq I Ki`vq bxP
eYbv Kiv njvt
eZb LvZ Avqt
g~j eZb (30,000/- 12)
=
3,60,000/evox fvov fvZv (18,000/- 12) = 2,16,000/ev` Ki AevnwZ cv t
g~j eZbi 50% = 1,80,000/- A_ev 3,00,000/- Gi
ga hwU Kg
=
1,80,000/KihvM evoxfvov fvZv =
36,000/wPwKrmv fvZv (1,000 12)
ev` g~j eZbi 10%
A_ev evwlK 1,20,000/hwU Kg
= 12,000/-
= 36,000/k~b
hvZvqvZ fvZv (3,000/- 12)

= 36,000/ev`t
30,000/eZb LvZ Avq
=
gvU Avq
=
Ki`vq cwiMYbv
c_g 3,00,000/- UvKv ch
Aewk 1,02,000/- UvKv ch 10% nvi
c`q Ki
=
6,000/4,02,000/4,02,000/-
k~b
10,200/10,200/-
Ki`vZvi cwfWU dvwU Abygvw`Z bv nIqvq dv Ki`vZv I

wbqvMKZvi c`vbKZ Puv`vi Rb Kvb AvqKi iqvZ chvR ne bv|
Ki`vZvi bxU mcì cwigvY 1,90,00,000/- UvKv hv mviPvR Avivci
j bxU mcì mevP mxgv 2 KvwU 25 j UvKvi Kg nIqvq c`q
Kii Dci Kvb mviPvR AvivwcZ ne bv|
44
4| GKRb wkKi Avq Ges Ki cwiMYbvt

Rbve Avyj Revi emiKvwi BsiRx gvagi GKwU we`vjq wkKZv
Kib| 30 Ryb, 2015 ZvwiL ch mgq weMZ 12 gvm Zvi Avq wQj
wbgict
eZb LvZt
gvwmK g~j eZb
evox fvov fvZv
wPwKrmv fvZv
Drme evbvm-
30,000/- UvKv
12,750/- UvKv
1,000/- UvKv
`ywU g~j eZbi mgvb|
GQvov, wZwb cwZ gvm Abygvw`Z cwfWU dv Puv`v c`vb Kib

3,000/- UvKv| wbqvMKvix KZcI mgcwigvY AsK D Znwej Rbve
Avyj Revii c Puv`v w`q _vKb|
Rbve Avyj Revi cvBfU wUDkbx _KI DcvRb Ki _vKb| wZwb
gvm gvU 06 (Qq) evP Qv covb| cwZ evP Qv msLv 06 (Qq) Rb|
cwZ Qv _K wZwb mvbx MnY Kib gvwmK 4,000/- UvKv| wZwb wbRi
evmvZB Qv covb| 30 Ryb, 2015 ZvwiL Ki`vZvi bxU mcì
cwigvY wQj 2,30,00,000/- UvKv|
2015-2016 KieQi Ki`vZvi gvU Avq I c`q Kii cwigvY wbic t
eZb LvZt
gvwmK g~j eZb (30,000 12)
evox fvov fvZv (12,750 12)
ev`t Kigy (g~j eZbi 50%)
3,60,000/1,53,000/1,80,000/-
k~b
12,000/-
wPwKrmv fvZv (1,00012)

ev`t g~j eZbi 10%
A_ev evwlK 1,20,000/-, hwU Kg
36,000/-
60,000/-
Drme evbvm (30,0002)

Abygvw`Z cwfWU dv wbqvMKZvi
Puv`v (3,000 12)
eZb LvZ Avq =
Abvb Drm LvZ Avqt
45
k~b
36,000/4,56,000/-
wUDkbx _K cv Avq (6 evP 6

Rb 4000 12 gvm)
17,28,000/gvU Avq =
Ki`vq cwiMYbv
(K) c_g 2,50,000/- UvKv ch gvU Avqi Dci (L) cieZx 4,00,000/- UvKv ch gvU Avqi Dci 10%
(M) cieZx 5,00,000/- UvKv ch gvU Avqi Dci 15%
(N) cieZx 6,00,000/- UvKv ch gvU Avqi Dci 20%
(O) Aewk 4,34,000/- UvKv gvU Avqi Dci ---- 25%
c`q Ki =
21,84,000/k~b
40,000/75,000/1,20,000/1,08,500/3,43,500/-
Ki iqvZt
cwfWU dvwU Abygvw`Z nIqvq Ki`vZv I wbqvMKZvi Puv`vi Dci
Ki`vZv AvqKi iqvZ cveb| G evwlK gvU Puv`v (6,00012) =
72,000/- UvKvi Dci 15% A_vr 10,800/- UvKv Ki iqvZ wnmve
c`q Ki nZ ev` hve| dj bxU c`q Kii cwigvY ne (3,43,50010,800) = 3,32,700/- UvKv|
Ki`vZvi bxU mcì cwigvY 2 KvwU 30 j UvKv hv mviPvR Avivci
j bxU mcì mevP mxgv 2 KvwU 25 j UvKvi AwaK nIqvq bxU
c`q Ki 3,32,700/- UvKvi Dci 10% nvi mviPvR eve` (3,32,700
10%) = 33,270/- UvKv AwZwi Ki c`q ne| dj Ki`vZvK gvU
AvqKi c`vb KiZ ne (3,32,700/- + 33,270/-) = 3,65,970/UvKv|
5| GKRb wkxi Avq Ges Ki cwiMYbvt
wgR& mwjbv LvZzb GKRb Kwkx| Zuvi wbR^ GKwU Mvbi `j iqQ|
wewfb Abyvb wZwb Zuvi `j wbq Mvb cwiekbi gvag Avq Ki
_vKb| 2014-2015 A_ eQi Zuvi Avq I eqi cwimsLvb wQj G
iKgt
wewfb Abyvb msMxZ cwiekbi gvag cvw wQj- 10,00,000/-
46
Zuvi wbR^ `j 3Rb mnwkx, 3 Rb hwkx, 2 Rb ZejPx iqQ|

ZvìK eZb eve` c`vb Kiv nqwQjt
eZb LvZt
3 Rb mnwkx---3 Rb hwkx--2 Rb ZejPx----
3 6000 12 gvm
3 5000 12 gvm
2 3000 12 gvm
2,16,000/1,80,000/72,000/-
wkxì Wm I hvZvqvZ eve` LiP wQj h_vg 15,000/- UvKv I 2,000/UvKv|
2015-2016 KieQi wgR& mwjbv LvZzb Gi gvU Avq I c`q AvqKi

ne wbgict
msMxZ cwiekb nZ Mm cvwev` eqmg~nt
1| eZb eve`
mnwkx -------hwkx -------ZejPx ---------
10,00,000/-
2,16,000/1,80,000/72,000/4,68,000/17,000/-
2| Wm I hvZvqvZ --
gvU Avq =
Ki`vq cwiMYbv
(K) c_g 3,00,000/- UvKv ch gvU Avqi Dci -(L) cieZx 2,15,000/- UvKv ch gvU Avqi 10%
Dci -gvU c`q Ki =
4,85,000/5,15,000/-
k~b
21,500/21,500/-
6| GKRb wPwKrmKi Avq Ges Ki cwiMYbvt

Rbve Avyj Kvì GKwU emiKvwi nvmcvZvj gwWwmb wefvMi cavb
wnme wbqvwRZ| wZwb 30/06/2015 ZvwiL mgv eQi bxP `qv eZb
fvZv cqQbt
47
eZb LvZt
gvwmK g~j eZb
evox fvov fvZv
wPwKrmv fvZv
Drme fvZv `ywU g~j eZbi mgcwigvY
25,600/- UvKv
12,020/- UvKv
500/- UvKv
51,200/- UvKv
wZwb ^xKZ fwel Znwej Pvu`v c`vb Kib gvwmK 5,000/- UvKv|
wbqvMKZvI mgcwigvb Puv`v c`vb Kib| ^xKZ fwel Znweji Rgv nZ
eQi my` AwRZ nqQ 20,000/- UvKv| wZwb GKwU Zdwmwj evsKi
wWcvwRU cbkb xg (wWwcGm) gvwmK 6,000/- UvKv wnme Rgv c`vb
KiQb| wZwb K GP ZvwjKvfz Kvcvbxi kqvi q
10,00,000/- UvKv wewbqvM KiQb| GQvov wZwb 5,00,000/- UvKvi
mqc q KiQb|
Ki`vZv cvBfU cvKwUm Ki _vKb| wZwb cwZw`b Mo 10 Rb bZyb
ivMx I 30 Rb cyivZb ivMx `Lb| bZzb ivMxi wd 500/- UvKv I
cyivZb ivMxi wd 300/- UvKv| Ki`vZv ckvLvZi Rb Kvb LvZvc
msiY Kib bv|
2015-2016 KieQi Rbve Avyj Kvì Gi gvU Avq I AvqKi
cwiMYbv bxP `Lvbv njt
eZb LvZt
evwlK g~j eZb
(25,600/- 12)
Drme fvZv (25,600/-2)
evox fvov fvZv
(12,020/- 12)
ev` Kigy g~j eZbi
50%
wPwKrmv fvZv (500 12)
ev` g~j eZbi 10% A_ev
evwlK 1,20,000/-, hwU
Kg
^xKZ
fwel
3,07,200/51,200/144,240/153,600/-
k~b
6,000/6,000/-
k~b
Znwej
48
wbqvMKZvi Puv`v (5000

12 gvm)
^xKZ fwel Znweji
AwRZ m~`
ev` Kigy (g~j eZbi 1/3
60,000/20,000/20,000/-
k~b
eZb LvZ Avq =
4,18,400/-
Ask A_ev 14.5%, G `yqi ga

hwU Kg)
ckv LvZ Avqt

bZyb ivMx
15,00,000/(10Rb 300w`b
500UvKv)
cyivZb ivMx
27,00,000/(30Rb 300w`b
300UvKv)
gvU cvw = 42,00,000/ev`t ckvi mv_ mswk LiP (wnmve
msiY Kib bv weePbvq AvbygvwbK 1/3
Ask)
14,00,000/ckv LvZ bxU Avq =
gvU Avq =
Ki`vq cwiMYbv
(K) c_g 2,50,000/- UvKv ch gvU
Avqi Dci --(L) cieZx 4,00,000/- UvKv ch gvU 10%
Avqi Dci -(M) cieZx 5,00,000/- UvKv ch gvU 15%
Avqi Dci -(N) cieZx 6,00,000/- UvKv ch gvU 20%
Avqi Dci -(O) Aewk 14,68,400/- UvKv Avqi 25%
Dci ---------c`q Ki =
49
28,00,000/32,18,400/k~b
40,000/75,000/1,20,000/3,67,100/6,02,100/-
ev` Ki iqvZt
wewbqvMt
^xKZ fwel Znwej evwlK Puv`v
(5000 12gvm) 2
wWwcGm -G evwlK Rgv (6,000
12) = 72,000/wK mevP Abygv`bhvM mxgv
60,000/- UvKv
mqc q ----------------------K GP ZvwjKvf Kvcvbxi
kqvi wewbqvM
gvU cKZ wewbqvM =
wewbqvMi mevP mxgvt
1,20,000/-
60,000/5,00,000/10,00,000/16,80,000/-
gvU Avq nZ ^xKZ fwel Znwej

wbqvMKZvi Puv`v eZxZ gvU Avq (
32,18,400/- - 60,000/-) =
31,58,400/-UvKvi 30% 9,47,520/-
A_ev
1,50,00,000/A_ev cKZ wewbqvM 16,80,000/Gi ga hwU Kg
A_vr 9,47,520/- Gi Dci 15% nvi Ki iqvZ
chvR ne
bxU c`q Ki =
1,42,128/4,59,972/-
7| GKRb eemvqxi Avq Ges Ki cwiMYbvt

Rbve iwk`, eqm 66 eQi, GKwU wWcvUgUvj vii gvwjK|
30/06/2015 ZvwiL mgv eQii wnmve weeiYxZ wZwb GB Z_ c`vb
Kibt
weq
Mm gybvdv
jvf-wZ wnmvei wewfb LvZ
LiP `vex
bxU gybvdv =
1,20,00,000/- UvKv
18,00,000/- UvKv
10,00,000/- UvKv
8,00,000/- UvKv
50
G eQi wZwb 30,000/- UvKv AwMg AvqKi cwikva KiQb Ges

1,20,000/- UvKvi mqc q KiQb|
2015-2016 Ki eQi Ki`vZvi 8,00,000/- UvKv gvU Avqi Dci
c`q Kii cwigvY wbgic cwiMYbv Ki njvt
Ki`vq cwiMYbv (65 eQii Dai
Ki`vZvì
Kigy
Avqi
3,00,000/-)
(K) c_g 3,00,000/- UvKv ch
Avqi Dci --(L) cieZx 4,00,000/- UvKv ch
Avqi Dci (M) Aewk 1,00,000/- UvKv ch
Avqi Dci -
cyiyl
mxgv
gvU
k~b
gvU
10%
40,000/-
gvU
15%
15,000/-
c`q Ki =
55,000/-
ev` Ki iqvZt
wewbqvMt
mqc q
1,20,000/-
wewbqvMi mevP mxgvt

gvU Avqi 30%
2,40,000/A_ev 1,50,00,000/A_ev
cKZ
wewbqvM
1,20,000/- UvKv Gi ga
hwU Kg A_vr 1,20,000/UvKv wewbqvMi Dci 15%
nvi KiiqvZ chvR ne bxU c`q Ki =
ev`t AwMg cwikvwaZ Ki =
wiUvbi mv_ cwikvahvM Ki =
51
18,000/37,000/30,000/7,000/-
cg fvMt cwimc`, `vq I eq weeiYx (statement of assets

and liabilities) Ges Rxebhvvi gvb mwKZ Z_ weeiYx
cwimc`, `vq I eq weeiYx (dig AvBwU-10we, AvBwU-10wewewe I
AvBwU-10wewewewe)
AvBwU-10wet h mKj Ki`vZv cPwjZ wiUvb dig A_vr AvBwU-11M Gi
gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne|
AvBwU-10wewewet h mKj eZbfzK Ki`vZv mnRxKZ wiUvb dig A_vr
AvBwU-11O Gi gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU
chvR ne|
AvBwU-10wewewewe t eemv ev ckvi 3 j UvKv ch Avq wewk
Ki`vZvì ga h mKj Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11P Gi
gvag AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne|
ew-Ki`vZvi mcì cwigvY hv-B nvK bv Kb ZuvK mc` I `vqi
weeiYx Ges Rxeb hvvi gvb mcwKZ Z_ weeiYx c~iY KiZ ne| h mKj
Ki`vZv cPwjZ wiUvb digi (AvBwU-11M) gvag Zuvì AvqKi wiUvb `vwLj
Kieb m mKj Ki`vZv AvBwU 10we, h mKj eZbfzK Ki`vZv AvBwU-11O
Gi gvag AvqKi wiUvb `vwLj Kieb m mKj Ki`vZv AvBwU-10wewewe Ges
h mKj ckvRxwe ev eemvqx Ki`vZv AvBwU- 11P Gi gvag AvqKi wiUvb
`wLj Kieb m mKj Ki`vZv AvBwU-10wewewewe c~iYi gvag Zuvì m`
I `vqi weeiYx `vwLj Kieb|
Avq eQii kl ZvwiL (hgb 2015-2016 Ki eQii Rb 30/06/2015 Bs
ZvwiL) h mc` I `vq iqQ Ki`vZvK Zv mc` I `vq weeiYxZ `LvZ
ne| Ki`vZv Zuvi wbRi, Zuvi x ev ^vgx (Zuviv wiUvb `vwLjKvix bv nj) ev
bvevjK mvbi hveZxq cwimc` I `vq, mc` I `vq weeiYxZ `Lveb|
mc` I `vqi weeiYxZ `Lvbv Kvb mc` wKfve AwRZ nqQ Zvi
evLv _vKZ ne| A_vr Kvb mc` Kbv nq _vKj qg~j eve`
cwikvwaZ A_i Drm mcK Z_ w`Z ne| Ki`vZv hw` Kvb mc` `vb
wnme cq _vKb Zvnj `vbKvixi bvg, wVKvbv I B-wUAvBGb DjL KiZ
52
ne Ges `vbi ^c cgvbw` `vwLj KiZ ne| Ki`vZv wbRI hw` Kvb
ew ev cwZvbK `vb Kib ev FY w`q _vKb, Zvnj whwb `vb ev FY MnY
KiQb Zuvi bvg, wVKvbv Ges wUAvBGb DjL KiZ ne|
Ki`vZv hw` Kvb evsK, cwZvb ev Kvb ewi KvQ _K FY wbq _vKb
Zvnj Zv mc` I `vqi weeiYxi ev`t `vqmg~n A_ev BsiRx digi
Less:Liabilities Ask `LvZ ne|
m`, `vq I eq weeiYx c~iYi wbgwjwLZ welqwj cvjb KiZ net
m` weq ev nvi ev b bv nIqv ch Zvi q ev AwRZ g~j
c`kb Ki hZ ne;
bZzb mc` q Kij Zvi qg~j c`kb KiZ ne;
mc` ARb Kij (`vb ev DivwaKvi m~) ARbKvjxb mgqi
AvbygvwbK evRvig~j c`kb KiZ ne;
h Kvb mc` Zv q ev Ab h Kvbfve AwRZ nvK bv Kb Zv mc`
weeiYxZ NvlYv Kiv bv nj AvqKi AvBb Abyhvqx Zv MvcbKZ mc`
wnme MY ne|
mcì gvU cwiew A_vr mcì cwiew Ask cv AsKi mv_
cvwievwiK eq hvM Ki h hvMdj cvIqv hve Zv gvU m` cwiew
Ask `LvZ ne| Acic mcì cwiew FYvZK nj Zv _K
cvwievwiK eq weqvM Ki h cv_K cvIqv hve Zv gvU m` cwiew
Ask `LvZ ne|
AwRZ Znwej Ask weePbvaxb Ki eQi wiUvY c`wkZ Avq, Ki AevnwZ
cv I Kigy Avq Ges Ab Kvb cvw _vKj `LvZ ne|
cv_K ejZ mì gvU cwiew Ges AwRZ Znwej mg~n Gi
hvMdji cv_K eySvbv nqQ| mvaviYfve AwRZ Znweji hvMdj viv
mcì gvU cwiewi msKzjvb nZ ne| mcì cwiew AwRZ Znweji
PvBZ ekx nj Ges Zvi Kvb mvlRbK evLv bv _vKj mcì GB
AwZwi AsK Ki`vZvi nvZ AevLvwqZ Avq wnme KihvM ne|
53
Rxebhvvi gvb mcwKZ Z_ weeiYx ev

dig AvBwU-10wewe c~iYi wbqg
h mKj Ki`vZv cPwjZ wiUvb dig A_vr AvBwU-11M Gi gvag
AvqKi wiUvb `vwLj Kieb Zvì G weeiYxwU chvR ne|
h mKj eZbfzK Ki`vZv Ges ^ Avqwewk ckvRxex I eemvqx
Ki`vZv mnRxKZ wiUvb dig A_vr AvBwU-11O I AvBwU-11P Gi
gvag AvqKi wiUvb `vwLj Kieb Zvì G G weeiYxwU chvR
ne bv|
GB weeiYxZ Ki`vZvi bvg, wUAvBGb Ges Avq eQi Rxebhvvi wewfb
welqi LiP DjL KiZ ne| wiUvbi G msv QKwU c~iYi wbqg bxP
eYbv Kiv njvwgK bs-1t
GB Ni Ki`vZv I Zvi cwievii wbfikxj

m`mì fiY cvlY eve` LiPi AsKwU wjLZ
ne|
wgK bs-2t
GB Ni Drm KU bqv Ki Ges wbR Rgv `qv

ev cwikva Kiv Kii cwigvY wjLZ ne| GKB
mv_ Avq eQii ga Ab Kvb Ki eQii Ki
cwikva Kiv nj Zv DjL KiZ ne|
wgK bs-3t
GB Ni evox fvov eve` LiPi AsK wjLZ ne|

fvov evox bv nj gei Ni wbRi evox, wcZvi
evox, wbqvM KZv c` evox A_ev Ab Kviv nj
m Z_ wjLZ ne| wbR evoxi iYveY eq (
hgb ciKi, mvwfm PvR BZvw`) hw` _vK Ze
Zv GLvb wjLZ ne|
wgK bs-4t
GB Ni hvbevnb welq hveZxq eq hgb-Rvjvbx,

iYveY, WvBfvii eZb BZvw` LvZ eqi
gvU cwigvY wjLZ ne|
wgK bs-5t
GB Ni we`yr wej eve` cwikvwaZ AsKi cwigvY

wjLZ ne|
54
wgK bs-6t
GB Ni AvevwmK cvwbi wej eve` cwikvwaZ

AsKi cwigvY wjLZ ne|
wgK bs-7t
GB Ni AvevwmK Mvm wej eve` cwikvwaZ

wgK bs-8t
GB Ni AvevwmK Uwjdvb wej eve` cwikvwaZ

wgK bs-9t
GB Ni mvbì jLvcov eve` h cwigvY LiP

nqQ Zv wjLZ ne|
wgK bs-10t Ki`vZv wbR eq we`k gY Ki _vKj we`k
gY eve` hveZxq LiP GB Ni wjLZ ne|
wgK bs-11t
wewfb Drme hgb-weq, Rbw`b BZvw` eve` Kvb

LiP A_vr Dcii wgK 1 nZ 10 G ewYZ eqi
evBi Ab Kvb nq _vKj m LiP, wPwKrmv LiP
Ges KvDK A_ `vb (gift) Kiv nq _vKj m `vbi
AsK G Ni wjLZ ne|
Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU-10weweZ DwjwLZ

LiPmg~ni hvMdj wiUvb digi 15(K) bs wgK DjL KiZ ne|
eZbfzK Ki`vZvì ga hviv AvBwU-11O Ges eemv ev ckvi
Avqi hviv AvBwU-11P Gi gvag AvqKi wiUvb `vwLj Kieb
Zvì Rb Rxebhvvi gvb mcwKZ Z_ weeiYx ev dig AvBwU10wewe `vwLj evaZvg~jK bq|
wUAvBGb dig wKfve c~iY KiZ ne

RvZxq ivR^ evWi AvqKi wefvM bZzb Ki`vZv wnme wbewZ nIqvi Rb
Ki`vZv mbvKiY bî (TIN) AbjvBb MnYi myhvM iqQ| G msv
IqemvBU www.incometax.gov.bd G ewYZ wb`kbv AbymiY Ki
GKRb ew-Ki`vZv RvZxq cwiPq c (NID) mn wKQz cqvRbxq Z_
mieivn Ki h Kvb vb _K TIN wbeb Ki Gic e-TIN mb` Lye A
55
mgqi ga msMn KiZ cvieb| G welq cieZx Aavq wevwiZ eYbv Kiv
nqQ|
AbjvBbi gvag Kvb KviY e-TIN MnY mg_ bv nj GKRb ew
Ki`vZv gvbyqvj cwZZI mswk AvqKi mvKj ev Ki Z_ I mev Kì
mnvqZvq Ki`vZv wnme wbewZ nZ cvieb| G Rb Kvb ewK bZzb
Ki`vZv wnme wUAvBGb cvwi Rb c_gB `yB c wUAvBGb dig c~iY Ki
mswk AvqKi mvKj ev mev K` `vwLj KiZ ne| cwiwk O-Z bgybv
wUAvBGb dig `qv nqQ| BsiRxZ Ges eo Ai (Capital Letter) viv
GB digwU c~iY KiZ ne| cwZwU Ni GKwU Ki Ai wjLZ ne Ges
cwZwU ki ci GKwU Ni duvKv ivLZ ne| BZvc~e Ab Kvb AvqKi
mvKj nZ wUAvBGb MnY Kibwb Ges c` Z_ mwVK iqQ GB
cwZcv`bmn Ave`bKvixK ^vi KiZ ne|
wUAvBGb digi mv_ wbgwjwLZ `wjjvw` mshvRb KiZ net
Ave`bKvixi cvmcvU mvBRi `yB Kwc Qwe;
RvZxq cwiPqc/cvmcvUi mZvwqZ dUvKwc;
Qwe ev Abvb KvMRc c_g kYxi MRUW KgKZv, IqvW Kwgkbvi
A_ev h Kvb wUAvBGbavix Ki`vZv KZK mZvwqZ nZ ne|
wUAvBGb Ave`b digi wZxq cvq Ave`bKvixi ^vii RvqMvi
bxPi AskUzKz mswk AvqKi mvKj c~iY Kie|
56
l fvMt e-TIN cwZ

e-TIN cwZ Gi gvag wKfve Registration/Reregistration c~eK wUAvBGb MnY Kieb
RvZxq ivR^ evW 1 RyjvB 2013 nZ cyivbv 10 (`k) wWwRUi wUAvBGbi
cwieZ bZyb 12 (evi) wWwRUi wUAvBGb ceZb KiQ| be cewZZ eTIN cwZ Z BUvibUi gvag cyivbv Ki`vZvMY Re-registration
Ges bZyb Ki`vZvMY Registration Gi gvag 12 (evi) wWwRUi wUAvBGb
MnY KiZ cvieb| e-TIN cwZ Z wUAvBGb MnYi Rb Ki`vZvì
RvZxq ivR^ evWi wbavwiZ IqemvBU www.incometax.gov.bd evDR Ki
cqvRbxq Z_ c`vb mvc Registration/Re-registration Kvhg
mb KiZ ne|
e-TIN cwZ Z Registration/Re-registration mb KiZ cZK
Ki`vZvK c_g Zvi BDRvi ID Zix KiZ ne| BDRvi ID Zix Kivi
Rb www.incometax.gov.bd IqemvBU cek Ki Register gbyZ wKK
KiZ ne|
57
Register gbyZ wKK Kivi ci bxPi digwU `kgvb ne t
58
UserRegistrationForm:
59
User Id: BDRvi h bvg jM Bb KiZ Pvb Zv GLvb UvBc Kieb

Ges Zv AekB Kgc 8 (AvU) character nZ ne|
Password: GLvb Mvcbxq cvmIqvW UvBc KiZ ne Ges Zv
AekB Kgc 4 (Pvi) character nZ ne|
Retype Password: cybivq cvmIqvWwU UvBc KiZ ne|
Security Question: cvmIqvW fzj Mj cybivq Zv Dvii Rb
cQì Security Question wmj KiZ ne|
Security Answer: GLvb Security Question Gi mwVK Di
UvBc KiZ ne|
Country: GLvb `ki bvg wmj KiZ ne (aygv we`kxì
Rb)|
Mobile Number: GLvb Ki`vZvi mPj gvevBj bîwU c`vb
KiZ ne| DjL GKwU gvevBj bî eenvi Ki aygv GKwU
BDRvi Zix Kiv hve|
Email Address: Ki`vZv BQv Kij Zvi E-mail Address
c`vb KiZ cvieb|
Verification Letters: GB UUe UewUi Dci c`wkZ
character jv mwVKfve UvBc KiZ ne| eySZ mgmv nj Try
Again evUb wKK Ki cybivq c`wkZ character jv UvBc
KiZ ne|
digwUi mKj Z_ mwVKfve c~iYcyeK Register evUb wKK Kij
60
^qswqfve Dcii dig c` gvevBj bî SMSGi gvag

GKwU KvW cwiZ ne Ges wb wbi wPi Mobile Activation
digwU c`wkZ ne| Dci c`wkZ digi e-TIN Activation
Code UU e SMS Gi gvag cv GKwUfkb KvWwU UvBc
Ki Activate evUb wKK Kij BDRvi Zixi cwqvwU mb ne
Ges wUAvBGb Registration/Re-registration Gi Rb wmg
mivmwi jMBb ne Ges wb wbi wP c`wkZ ne| Ki`vZv BQv
Kij cieZxZ h Kvb mgq User Id Ges Password c`vbi
gvag wmg jMBb KiZ cvieb|
TIN Registration/Re-registration cwqvt

cyivbv Ki`vZv A_vr hvì 10 (`k) wWwRUi wUAvBGb AvQ Zvì Reregistration cwqv mb KiZ ev hviv bZzb Ki`vZv Zvì
Registration cwqv mb KiZ evg cvki gbyZ TIN Application
evUbwU wKK Kij Ges wb wbi digwU c`wkZ ne|
61
Dci c`wkZ dig wbi Z_ mg~n mwVKfve c~iY KiZ net

Taxpayer Status/ Ki`vZvi aiY (a) t GLvb c` option
nZ Individual->Bangladeshi Resident wmj KiZ ne|
Ze hw` Kvb Ki`vZv we`kx nb Ze wZwb Ab Ackb wmj KiZ
cvieb|
(b) t h mKj Ki`vZvi RvZxq cwiwPwZ bî AvQ Zviv
Individual->Bangladeshi Resident->Major (With NID)
wmj Kieb| Ze hw` Kvb Ki`vZvi RvZxq cwiwPwZ bî bv _vK
A_ev we`kx nb Ze wZwb Ab Ackb wmj Ki wUAvBGb MnY KiZ
cvieb|
Registration Type/ iwRkbi aiYt cyivbv Ki`vZvMY Reregistration wmj Kieb Ges bZzb Ki`vZvMY Registration
wmj Kieb |
Existing (10 digit) TIN / eZgvb wUAvBGbt GLvb cyivbv
Ki`vZvi 10 wWwRUi wUAvBGb bîwU UvBc KiZ ne|
G chvq hw` cyivbv Ki`vZvì wmg nZ Ki`vZvi Awa
Abyhvqx mvKj wbw` Kiv hvq Ze cieZxZ c`wkZ General
62
Information digwU c`wkZ ne, Ab_vq bZzb Ki`vZvi bvq Awa

wbevPbi Z_i Rb wbi digwU c`wkZ ne|
Dci c`wkZ dig wbi Z_ mg~n mwVKfve c~iY KiZ net

Main Source of income/ Avqi cavb Drm t GLvb Ki`vZvi
Avqi cavb Drm hgb PvKzix, ckv, eemv A_ev Abvb Avqi Drm
wmj KiZ ne|
Location of main source of income t GLvb h Rjvq
Ki`vZvi g~j Avqi Drm h_vt PvKix, eemv ev Abvb Avq mwKZ
Kvhvejx cwiPvwjZ/DrmvwqZ nq Zv wbevPb KiZ ne| Ki`vZvi
Avqi cavb Drmi Kvhvjq h Rjvq AewZ Zv wbevPb KiZ ne|
hgb hw` Kvb Ki`vZvi Avqi cavb Drm PvKzix nq Ze Zvi Kgj
h Rjvq AewZ Zv wmj KiZ ne Avi hw` Ki`vZvi Avqi cavb
Drm eemv nq Ze wZwb Zvi eemv h Rjvq AewZ Zv DjL
Kieb|
Type of Employer/Service Locationt GLvb Ki`vZvi
Avhi cavb Drm Gi Dci wfw Ki Ackb c`wkZ ne| hw`
Ki`vZvi Avqi cavb Drm Service nq Ze ZvwjKv nZ cwZvbi
63
aiY A_ev cwZvbi bvg wmj KiZ ne| cieZxZ Dcii

wmjKkb Gi Dci wbfi Ki Ki`vZvK cwZvbi bvg UvBc KiZ
ne| hw` Ki`vZv ckvRxex (hgb Wvvi, Bwwbqvi, AvBbRxex,
PvUvW GKvDbUU, AvBwUwc BZvw`) nb Ze wZwb ckv wmj
Kieb|
Business (Individual/Firm)t hw` Ki`vZvi Avqi cavb Drm
eemv nq (ew gvwjKvbvaxb) Ze eemvi aiY c`wkZ ZvwjKv nZ
wmj KiZ ne| Ze hw` eemvi aiY ZvwjKvq bv _vK Ze Zvui
G Location wmj KiZ ne Ges cieZxZ eemvi wVKvbv
c` ZvwjKv nZ wmj KiZ ne|
Otherst hw` Ki`vZvi Avqi cavb Drm PvKzix, eemv A_ev ckv
eZxZ nq Ze Zvui eZgvb wVKvbv Abyhvqx Location wmj KiZ
ne|
Dcii Z_ mg~n mwVKfve cyiY Ki Go to Next evUb wKK Kij wbgi
digwU c`wkZ ne|
64
Taxpayers Name/Ki`vZvi bvg: GLvb RvZxq cwiPqc Abyhvqx

BsiRxZ bvg UvBc KiZ ne|
Gender/wj: GLvb Ki`vZv cyil nj Male Ges bvix nj
Female wmj KiZ ne|
Taxpayers National ID Number/RvZxq cwiwPwZ bît GLvb
Ki`vZvi RvZxq cwiwPwZ bî UvBc KiZ ne|
65
Date of Birth (DoB)/RbZvwiLt RvZxq cwiPqc Abyhvqx Rb

ZvwiL emvZ ne|
Fathers Name/wcZvi bvg: GLvb wcZvi bvg BsiwRZ UvBc
KiZ ne|
Mothers Name/gvZvi bvg: GLvb BsiRxZ gvqi bvg UvBc
KiZ ne|
Name of Spouse/^vgx ev xi bvg: GLvb BsiRxZ ^vgx ev xi
bvg UvBc KiZ ne|
Mobile Number/gvevBj bî: GLvb gvevBj bî UvBc KiZ
ne|
Facsimile/dv: GLvb hw` Ki`vZvi dv bî _vK Ze Zv
UvBc KiZ ne|
Email/BgBj: GLvb Ki`vZvi BgBj wVKvbv hw` _vK Ze Zv
UvBc KiZ ne|
Current Address: GLvb Ki`vZvi eZgvb wVKvbv BsiRxZ UvBc
KiZ ne Ges c` ZvwjKv nZ District Ges Thana wmj
KiZ ne|
Permanent Address: GLvb Ki`vZvi vqx wVKvbv BsiRxZ
UvBc KiZ ne Ges c` ZvwjKv nZ District Ges Thana wmj
KiZ ne|
Other Address: GLvb Ki`vZvi Abvb wVKvbv (hgb: Kgj,
dvix BZvw`) BsiRxZ UvBc KiZ ne (hw` _vK) Ges c`
ZvwjKv nZ District Ges Thana wmj KiZ ne|
Dcii Z_ mg~n mwVKfve cyiY Ki Go to Next evUb wKK Kij wbgi
digwU c`wkZ ne|
66
GLvb c` Z_mg~n wVK AvQ wKbv Zv GKevi hvPvB Ki hw` Kvb fyj bv
_vK Ze cyivbv Ki`vZvì I hereby affirm that all
information given above is correct & complete Ges bZzb
Ki`vZvì I hereby affirm that all information given above
is correct & complete Gi evgcvk c`wkZ PKe wUK wP w`q
Submit Application evUb wKK KiZ ne| Ze fyj _vKj Back to
Previous evUb wKK KiZ ne Ges Z_ cybivq mwVKfve UvBc Ki Dci
ewYZ cwqvwU mb Ki Submit Application evUb wKK KiZ ne|
67
GLvb c` Z_mg~n wVK mwVK _vKj evsjv`k wbevPb Kwgkbi WvUveRi

mv_ Z_ hvPvB Ki wUAvBGb bîmn wbgi Z_ mg~n wb c`wkZ ne|
68
Gchvq wUAvBGb mvwUwdKU `Lvi Rb View Certificate evUb wKK

KiZ ne| View Certificate evUb wKK Kij wb wUAvBGb mvwUwdKU
c`wkZ ne|
Gchvq wUAvBGb mvwUwdKU wcU Kivi Rb Print Certificate evUb wKK

KiZ ne| hw` KD wbRi KwcDUvi mf KiZ Pvq Zvnj Save
Certificate evUb wKK Kij KwDUvi mf ne|
69
hw` KD BgBj KiZ Pvq Zvnj Email Certificate evUb wKK Kij
wb bZzb GKwU DBv c`wkZ ne Ges mLvb BgBj GWm wjLZ ne
Zvici Send evUb wKK Kij wUAvBGb mvwUwdKU Zvui BgBj m ne|
wevwiZ RvbZ evDR Kibt www.incometax.gov.bd
70
cwiwk
71
AvBwU-11 M
cwiwk K
AvqKi Aav`k, 1984 (1984 Gi 36bs Aav`k) Gi

Aaxb AvqKi wiUvb dig
Ki`vZvi Qwe
(Qwei Dci mZvqb

Kib)
ew kYx I Abvb Ki`vZvi

Rb
(Kvcvbx eZxZ)
mvwbZ Ki`vZv nvb

mgqgZ wiUvb w`b
Rwigvbv cwinvi Kib
chvR wUK () wP w`b
^wbaviYx
mveRbxb ^wbaviYx
mvaviY
1| Ki`vZvi bvgt .....................................................................................

2| RvZxq cwiPq c bî (hw` _vK)t ...........................................................
3| BDwUAvBGb (hw` _vK)t
4| wUAvBGbt
5| (K) mvKjt
(L) Ki Ajt
6| Ki ermit
7| AvevwmK ghv`vt wbevmx / Awbevmx
8| ghv`vt ew dvg
ew msN wn`y Awef cwievi
9| eemv cwZvb/wbqvMKvixi bvg (chvR )t
10| x/^vgxi bvg (Ki`vZv nj wUAvBGb DjL Kib)t
11| wcZvi bvgt
12| gvZvi bvgt
13| R ZvwiL (ewi )t
w`b
gvm
ermi
14| wVKvbvt (K) eZgvbt

(L) vqxt
15| Uwjdvbt Awdm/eemv ................................. AvevwmKt.............................
16| fvU wbeb bî (hw` _vK)t .........................................................................
72
Ki`vZvi Avq weeiYx

................. ZvwiL mgv Avq ermii Avqi weeiYx
wgK
bs
1|
2|
3|
4|
5|
6|
7|
8|
9|
10|
11|
12|
13|
14|
15|
16|
17|
18|
19|
Avqi weeiYx
UvKvi
cwigvY
eZbvw` t aviv 21 Abyhvqx (Zdwmj 1 Abymvi)

wbivcv RvgvbZi Dci my` t aviv 22 Abyhvqx
Mn mcwi Avq t aviv 24 Abyhvqx (Zdwmj 2 Abymvi)
Kwl Avq t aviv 26 Abyhvqx
eemv ev ckvi Avq t aviv 28 Abyhvqx
dvgi Avqi Ask t
chvR ^vgx / x ev Acv eq mvbi Avq t aviv 43(4) Abyhvqx
g~jabx jvf t aviv 31 Abyhvqx
Abvb Drm nZ Avq t aviv 33 Abyhvqx
gvU (wgK bs 1 nZ 9)
we`k _K Avqt
gvU Avq (wgK bs 10 Ges 11)
gvU Avqi Dci AvivchvM AvqKi
Ki iqvZt aviv 44(2)(we) Abyhvqx (Zdwmj 3 Abymvi)
c`q Ki (wgK bs 13 I 14 Gi cv_K)
cwikvwaZ Kit
(K) Drm nZ KwZZ/msMnxZ Kit
(cvgvY `wjjc/weeiYx mshy Kib)
UvKv ..........
(L) aviv 64/68 Abyhvqx c` AwMg Ki (Pvjvb mshy Kib) UvKv .........
(M) GB wiUvbi wfwZ c` Ki (aviv 74) Abyhvqx
(Pvjvb/c AWvi/evsK Wvd&U/PK mshy Kib)
UvKv ..........
(N) cZcYhvM Kii mg^q (hw` _vK)
UvKv ..........
gvU [(K), (L), (M) I (N) ]
wgK bs 15 I 16 bs Gi cv_K (hw` _vK)
Ki AevnwZ cv I Kigy Avqi cwigvY
c~eeZx Ki ermi c` AvqKi
UvKv ........
UvKv ........
UvKv ........
UvKv ........
* wevwiZ weeiYvwì Rb ev cqvRb c_K KvMR eenvi Kib|

cwZcv`b
Avwg .................. wcZv/^vgx .................. BDwUAvBGb/wUAvBGbt .................... mvb NvlYv KiwQ
h, G wiUvb Ges weeiYx I mshy cgvYvw`Z c` Z_ Avgvi wekvm I RvbvgZ mwVK I mc~Y|
vbt .................................
^vi
(cvi bvg)
cèx I
mxj gvni (ew bv nj)
ZvwiLt ..............................
73
Avqi wevwiZ weeiYx m^wjZ Zdwmj

Ki`vZvi bvgt ..................
wUAvBGbt
Zdwmj-1 (eZbvw`)
eZb I fvZvw`
Avqi
cwigvY
(UvKv)
AevnwZ cv
Avqi
cwigvY (UvKv)
bxU KihvM
Avq (UvKv)
g~j eZb
wekl eZb
gnvN fvZv
hvZvqvZ fvZv
evwo fvov fvZv
wPwKrmv fvZv
cwiPviK fvZv
QzwU fvZv
mvbx/cyivi/wd
Ifvi UvBg fvZv
evbvm/G-Mwmqv
Abvb fvZv
^xKZ fwel Znwej wbqvMKZv KZK c` Puv`v
^xKZ fwel Znwej AwRZ my`
hvbevnb myweavi Rb weewPZ Avq
webvg~j mwZ ev A-mwZ evmvbi Rb
weewPZ Avq
Abvb, hw` _vK (weeiY w`b)
eZb nZ bxU KihvM Avq
Zdwmj-2 (Mn mcwi Avq)
Mn mcwi
Aevb I eYbv
weeiY
UvKv
1| fvov eve` evwlK Avq

2| `vexKZ eqmg~n t
givgZ, Av`vq, BZvw`
ci Ki A_ev vbxq Ki
fwg ivR^
FYi Dci my`/eKx/g~jabx PvR
exgv wKw
Mn mcw Lvwj _vKvi KviY `vweKZ
iqvZ
Abvb, hw` _vK
gvU =
3| bxU Avq (wgK bs 1 nZ 2 Gi weqvMdj)
74
UvKv
Zdwmj-3 (wewbqvM RwbZ Ki iqvZ)

AvhKi Aav`ki Zdwmj-6 Gi we Aski mv_ cwVZe aviv 44(2)(we)
1| Rxeb exgvi c` wKw
2| fwelZ cvc evwlK fvZv cvwi Dk c` Puv`v
3| fwel Znwej AvBb, 1925 Abyhvqx chvR fwel Znwej
c` Puv`v
4| ^xKZ fwel Znwej ^xq I wbqvMKZv KZK c` Puv`v
5| Abygvw`Z eqmRwbZ Znwej c`& Puv`v
6| Abygvw`Z FYc ev wWevi K, K ev kqvi G wewbqvM
7| wWcvwRU cbkb xg c` Puv`v
8| KjvY Znwej c` Puv`v Ges Mvx exgv xgi Aaxb c`
wKw
9| hvKvZ Znwej c` Puv`v
10| Abvb, hw` _vK (weeiY w`b)
gvU =
UvKv
UvKv
UvKv
................
.................
................
UvKv
UvKv
UvKv
UvKv
UvKv
................
.................
................
.................
................
UvKv
UvKv
UvKv
.................
................
................
* AbyMn Ki wewbqvMmg~ni cZqbc/cgvYc mshy KiY|
AvqKi wiUvbi mv_ `vwLjKZ `wjjcvwì ZvwjKv

1|
6|
2|
7|
3|
8|
4|
9|
5|
10|
Amc~Y wiUvY MnYhvM ne bv|
75
cwimc`, `vq I eq weeiYx (........................... ZvwiL)

Ki`vZvi bvgt ...................
wUAvBGbt
AvBwU-10we
1|
(K) eemvi cyuwR (g~jabi Ri)

UvKv .....................
(L) cwiPvjK wnmve wjwgUW KvcvbxZ kqvi wewbqvM (qg~j)UvKv .....................
Kvcvbxi bvg
kqvii msLv
2|
A-Kwl mcw (AvBb mZ eqmn qg~j) t

Rwg/Mn mcw (mcwi weeiY I Aevb)
UvKv ........................
3|
Kwl mcw (AvBb mZ eqmn qg~j) t

Rwg (gvU Rwgi cwigvY I Rwgi Aevb)
UvKv .......................
4|
wewbqvMt
(K) kqvi/wWevi
(L) mqc/BDwbU mvwUwdKU/e
(M) cvBR e/mq xg
(N) FY c`vb
(O) Abvb wewbqvM
UvKv ..................
UvKv ..................
UvKv ..................
UvKv ..................
UvKv ..................
gvU =
UvKv ...................
5|
gvUi hvb (qg~j)

gvUi hvbi cKwZ I iwRkb bî
UvKv ...................
6|
AjsKvivw` (cwigvY I qg~j)
UvKv ...................
7|
Avmevec (qg~j)
UvKv ...................
8|
BjwbK mvgMx (qg~j)
UvKv ...................
9|
eemv ewnf~Z
A_ mc`
(K) bM`
(L) evsK MwQZ
(M) Abvb
UvKv ...................
UvKv ...................
UvKv ...................
gvU =
76
UvKv ...................
c~eeZx cvi Ri
10|
Abvb cwimc`
(weeiY w`b)
UvKv ......................
UvKv ...................
gvU cwimc` =
11| ev`t `vqmg~n

(K) mc` A_ev Rwg eK
(L) RvgvbZ wenxb FY`vq
(M) evsK FY
(N) Abvb
UvKv .....................
UvKv ...................
UvKv ...................
UvKv ...................
UvKv ...................
gvU `vq =
UvKv ....................
12|GB Avq ermii kl ZvwiLi bxU mc` (gvU cwimc` nZ gvU `vqi weqvMdj) UvKv
...................
13| weMZ Avq ermii kl ZvwiLi
bxU mc`
UvKv .......................
14| mcì cwiew (wgK 12 nZ 13 Gi weqvMdj)
UvKv .......................
15| (K) cvwievwiK eq t [ dig bs AvBwU-10wewe Abyhvqx gvU LiP ]
UvKv ................... ...
(L)
cwievii wbfikxj m`m msLvt

c~Y eq
16|
wk
mcì gvU cwiew (wgK 14 Ges 15 Gi hvMdj )
17| AwRZ Znwejmg~nt (1) c`wkZ wiUvb Avq

(2) Ki AevnwZ cv I Kigy Avq
(3) Abvb cvw
UvKv ...................
UvKv ......................
UvKv ......................
UvKv ......................
gvU AwRZ Znwej = UvKv ...................
18| cv_K (wgK 16 nZ 17 Gi weqvMdj ) =
UvKv ...................
Avwg wekZ
vi mv_ lvlYv KiwQ h, Avgvi vb I wekvm gZ AvBwU-10we Z c` Z_ mwVK I
mc~Y|
Ki`vZvi bvg I ^vi
ZvwiLt .....................
Ki`vZvi wbRi, Zuvi x/^vgxi (wiUvb `vwLjKvix bv nj),bvevjK I wbfikxj mvbì cwimc` I
`vq Dcwi-D weeiYxZ c`kb KiZ ne|
cqvRb c_K KvMR eenvi Kib|
77
dig bs AvBwU-10wewe
dig
AvqKi Aav`k, 1984 Gi aviv 75(2)(wW)(AvB) Ges aviv 80 Abymvi
ew Ki`vZvi Rxeb hvvi gvb mcwKZ Z_i weeiYx|
Ki`vZvi bvgt ...................
wgK
bî
1
2
3
4
5
6
7
8
9
10
11
wUAvBGbt
LiPi weeiY
UvKvi cwigvY
ewMZ I fibcvlb LiP

Drm Ki KZbmn weMZ A_ ermi
cwikvwaZ AvqKi
Avevmb msv LiP
ewMZ hvbevnb eenvi msv hveZxq LiP
AvevwmK we`yr wej
AvevwmK cvwbi wej
AvevwmK Mvm wej
AvevwmK Uwjdvb wej
mvbì jLvcov LiP
wbR eq we`k gY msv LiP
Drme eqmn Abvb wekl eq, hw` _vK
gvU LiP
ge
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Uvt
Avwg wek Zvi mv_ lvlYv KiwQ h, Avgvi vb I wekvm gZ GB AvBwU-10wewe Z c` Z_

mwVK I m~Y|
Ki`vZvi bvg I ^vi
ZvwiLt ...................
*
cqvRb c_K KvMR eenvi Kib|
............................................................................................................................. .....
AvqKi wiUvb cvw ^xKvi c
Ki`vZvi bvgt ........................................................ Ki ermit .........................................

BDwUAvBGb
/wUAvBGbt
mvKjt
78
..
Ki Ajt
..
wiUvb dig c~iYi AbymiYxq wb`kvejx

wb`kvejxt
(1) G AvqKi wiUvb ew Ki`vZv A_ev AvqKi Aav`k, 1984 Gi 75 avivi Aaxb wbavwiZ ew
KZK ^vwiZ I cwZcvw`Z nZ ne|
(2) chvR mshy Kibt
(K) eZb Avqi eZb weeiYx , evsK myì esK weeiYx, mq ci Dci myì
my` c`vbKvix evsKi mb` c, Mn mcwi Avqi fvovi Pzwc, ci Ki I
LvRbv c`vbi iwk`, Mn FYi Dci my` _vwKj FY c`vbKvix cwZvbi mb`c/weeiYx, exgv
wKw c` _vwKj wKw c`vbi iwk`, ckvMZ Avq _vwKj AvqKi wewa-8 gvZveK Avqi
mc weeiYx, Aswk`vix dvgi Avqi Ask _vwKj Aswk`vix dvgi Ki wbaviY Av`ki
Kwc/Avq-eqi wnmve I wwZc, g~jabx gybvdv _vwKj cgvYvw`, wWwfWU Avq _vwKj
wWwfWU cwi mb`c, Abvb Drmi Avq _vwKj Dnvi weeiYx Ges mqc, Gj.AvB.wc,
wWwcGm, hvKvZ, K/kqvi q, BZvw`Z wewbqvM _vwKj cgvYvw`;
(L) eemvi Avq _vwKj Avq-eqi wnmve weeiYx, Drcv`bi wnmve, evwYwRK wnmve, jvf I wZ
wnmve Ges wwZc;
(M) AvqKi Aav`k, 1984 Gi ZZxq Zdkxj Abyhvqx AePq `vex m^wjZ AePq weeiYx;
(N) AvqKi AvBb Abyhvqx Avq cwiMYbv|
(3) c_K weeiYx mshy Kibt
(K) Ki`vZvi x ev ^vgx (Ki`vZv bv nj), bvevjK mvb I wbfikxji bvg Kvb Avq _vKj;
(L) Ki AevnwZ cv I Kigy Avq _vKj|
(4) ^wbaviYx cwZZ wiUvb `vwLji AvqKi wewa-38 Gi kZvejx cwicvjb KiZ ne|
(5) `vwLjKZ `wjjcvw` Ki`vZv A_ev Ki`vZvi gZvcv cwZwbwa KZK ^vwiZ nZ ne|
(6) cwZ 5 ermi Ai Ki`vZvi Qwe wiUvbi mv_ `vwLj KiZ ne|
(7) wbv Z_ c`vb Kibt
(K) Ki`vZv dvg nj Askx`viMYi wU,AvB,Gb mn bvg I wVKvbv;
(L) Ki`vZv Askx`vi nj wU,AvB,Gb mn dvgi bvg I wVKvbv;
(M) Ki`vZv cwiPvjK nj Kvcvbx/Kvcvbxmg~ni wU,AvB,Gb mn bvg I wVKvbv|
(8) Ki`vZvi wbRi, ^vgx/x (hw` wZwb Ki`vZv bv nb), bvevjK mvb Ges wbfikxjì mc` I `vq
weeiYx AvBwU-10we Abymvi c`kb KiZ ne|
(9) Ki`vZv ev Zuvi AvBbvbyM cwZwbwai ^vi evaZvg~jK| ew Ki`vZvì AvBwU-10we I
AvBwU-10wewe-Z ^vi c`vbI evaZvg~jK|
(10) vb msKzjvb bv nj cqvRb c_K KvMR eenvi Kiv hve|
........................................................................................................................................
.....
wiUvb c`wkZ gvU Avqt UvKv ......................cwikvwaZ Kit UvKv.................................................
Ki`vZvi bxU mc`t UvKv ........................
Avq weeiYx MnYi ZvwiLt .......................... wiUvb iwRvii wgK bs
..............................................
Avq weeiYxi cKwZt
^wbaviYx
mveRbxb ^wbaviYx
mvaviY
MnYKvix KgKZvi ^vi I mxj
79
IT-11GA
FORM OF RETURN OF INCOME UNDER THE INCOME TAX

ORDINANCE, 1984 (XXXVI OF 1984)
FOR INDIVIDUAL AND OTHER TAXPAYERS
(OTHER THAN COMPANY)
Be a Respectable Taxpayers
Submit return in due time
Avoid penalty
Photograph of the
Assessee
(to be attested on
the photograph)
Put the tick () mark wherever applicable

Self
Normal
Universal Self
1. Name of the Assessee:
............................................................
2. National ID No (if any):
............................................................
3. UTIN (if any):
4. TIN:
5. (a) Circle: .................. (b) Taxes Zone: ...............................

6. Assessment Year: ............ 7. Residential Status: Resident /Non-resident
8. Status: Individual Firm Association of Persons Hindu Undivided Family
9. Name of the employer/business (where applicable): ...........................
10. Wife/Husband's Name (if assessee, please mention TIN): .............................................
11. Father's Name: .....................................................................................
12. Mothers Name: ...............................................................................
13. Date of Birth (in case of individual)
Day
14. Address
(a) Present:
Month
Year
...................................................
....................................................................
(b) Permanent: ..................................................

...............................................................
...............................................................
15. Telephone: Office/Business ................................... Resident: ....................
16. VAT Registration Number (if any): ..............................................................
80
Statement of income of the Assessee

Statement of income during the income year ended on ........................................
Serial
no.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Heads of Income
Amount in
Taka
Salaries : u/s 21 (as per schedule 1)

Interest on Securities : u/s 22
Income from house property : u/s 24 (as per schedule 2)
Agricultural income : u/s 26
Income from business or profession : u/s 28
Share of profit in a firm :
Income of the spouse or minor child as applicable : u/s 43(4)
Capital Gains : u/s 31
Income from other source : u/s 33
Total (serial no. 1 to 9)
Foreign Income:
Total income (serial no. 10 and 11)
Tax leviable on total income
Tax rebate: u/s 44(2)(b)(as per schedule 3)
Tax payable (difference between serial no. 13 and 14)
Tax Payments:
(a) Tax deducted/collected at source
(Please attach supporting documents/statement) Tk .......
(b) Advance tax u/s 64/68 (Please attach challan )
Tk .......
(c) Tax paid on the basis of this return (u/s 74)
(Please attach challan/pay order/bank draft/cheque) Tk .......
(d) Adjustment of Tax Refund (if any)
Tk .......
Total of (a), (b), (c) and (d)
Difference between serial no. 15 and 16 (if any)
Tax exempted and Tax free income
Income tax paid in the last assessment year
Tk. ............
Tk. ............
Tk. ............
*If needed, please use separate sheet.
Verification
I ................................................ father/husband ........................................... UTIN/TIN:
........................................................ solemnly declare that to the best of my knowledge and belief
the information given in this return and statements and documents annexed herewith is correct
and complete.
Place: .................................
Date : ................................
Signature
(Name in block letters)
Designation and
Seal (for other than individual)
81
SCHEDULES SHOWING DETAILS OF INCOME

Name of the Assessee: ....................
TIN
Schedule-1 (Salaries)
Pay
&
Allowance
Amount of
Income
(Tk.)
Amount of
exempted
income (Tk.)
Net taxable
income
(Tk.)
Basic pay
Special pay
Dearness allowance
Conveyance allowance
House rent allowance
Medical allowance
Servant allowance
Leave allowance
Honorarium / Reward/ Fee
Overtime allowance
Bonus / Ex-gratia
Other allowances
Employers contribution to
Recognized Provident Fund
Interest accrued on Recognized
Provident Fund
Deemed income for transport facility
Deemed income for free furnished/
unfurnished accommodation
Other, if any (give detail)
Net taxable income from salary
Schedule-2 (House Property income)
Location and
description
of property
Particulars
Tk.
1. Annual rental income

2. Claimed Expenses :
Repair, Collection, etc.
Municipal or Local Tax
Land Revenue
Interest on Loan/Mortgage/Capital
Charge
Insurance Premium
Vacancy Allowance
Other, if any
Total =
3. Net income ( difference between item 1 and 2)
82
Tk.
Schedule-3 (Investment tax credit)

(Section 44(2)(b) read with part B of Sixth Schedule)
1. Life insurance premium
2. Contribution to deferred annuity
3. Contribution to Provident Fund to which Provident Fund
Act, 1925 applies
4. Self contribution and employers contribution to
Recognized Provident Fund
5. Contribution to Super Annuation Fund
6. Investment in approved debenture or debenture stock,
Stock or Shares
7. Contribution to deposit pension scheme
8. Contribution to Benevolent Fund and Group Insurance
premium
9. Contribution to Zakat Fund
10. Others, if any ( give details )
Total
*Please attach certificates/documents of investment.
List of documents furnished
1.
6.
2.
7.
3.
8.
4.
9.
5.
10.
*Incomplete return is not acceptable
83
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Tk ...................
Statement of assets and liabilities (as on ----------)

Name of the Assessee: ...................
TIN
1. (a) Business Capital (Closing balance)

Tk. .....
(b) Directors Shareholdings in Limited Companies (at cost) Tk. ........
Name of Companies
Number of shares
2. Non-Agricultural Property (at cost with legal expenses ) : Tk. .........
Land/House property (Description and location of property)
3.
Agricultural Property (at cost with legal expenses ) :

Land (Total land and location of land property)
4.
Investments:
(a) Shares/Debentures
Tk. ...........
(b) Saving Certificate/Unit Certificate/Bond
Tk. ...........
(c) Prize bond/Savings Scheme
Tk. ...........
(d) Loans given
Tk. ...........
(e) Other Investment
Tk. ...........
Total =
5.
Motor Vehicles (at cost) :

Type of motor vehicle and Registration number
Tk..........
Tk...........
Tk...........
6.
Jewellery (quantity and cost) :
Tk...........
7.
Furniture (at cost) :
Tk...........
8.
Electronic Equipment (at cost) :
Tk..........
9.
Cash Asset Outside Business:

(a) Cash in hand
Tk. ...........
(b) Cash at bank
Tk. ...........
(c) Other deposits
Tk. ...........
Total =
84
Tk...........
IT-10B
B/F =
10. Any other assets
(With details)
Tk...........
Tk. .........
Total Assets
11. Less Liabilities:
(a) Mortgages secured on property or land
(b) Unsecured loans
(c) Bank loan
(d) Others
Tk.
Tk.
Tk.
Tk.
Tk. .........
...........
...........
...........
...........
Total Liabilities
Tk..........
12. Net wealth as on last date of this income year

(Difference between total assets and total liabilities)
Tk..........
13. Net wealth as on last date of previous income year
Tk..........
14. Accretion in wealth (Difference between serial no. 12 and 13) Tk..........
15. (a) Family Expenditure: (Total expenditure as per Form IT 10 BB) Tk. .......
(b) Number of dependant children of the family:
Adult
Child
16. Total Accretion of wealth (Total of serial 14 and 15)

17. Sources of Fund :
(i) Shown Return Income
(ii) Tax exempted/Tax free Income
(iii) Other receipts
Tk..........
Tk. ...........
Tk. ...........
Tk. ...........
Total source of Fund =
18. Difference (Between serial 16 and 17)
Tk..........
Tk..........
I solemnly declare that to the best of my knowledge and belief the information
given in the IT-10B is correct and complete.
Name & signature of the Assessee
Date ....................
*
*
Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in the above statements.
If needed, please use separate sheet.
85
FORM
Form No. IT-10BB

Statement under section 75(2)(d)(i) and section 80 of the Income tax Ordinance,
1984 (XXXVI of 1984) regarding particulars of life style
Name of the Assessee: .................
Serial
No.
1
2
3
4
5
6
7
8
9
10
11
TIN
Particulars ofExpenditure
Amount of Tk.
Personal and fooding expenses

Tax paid including deduction at
source of the last financial year
Accommodation expenses
Transport expenses
Electricity Bill for residence
Wasa Bill for residence
Gas Bill for residence
Telephone Bill for residence
Education expenses for children
Personal expenses for Foreign travel
Festival and other special expenses,
if any
Total Expenditure
Comments
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
Tk.
given in the IT-10BB is correct and complete.
Name and signature
of the Assessee
Date .................
*If needed, please use separate sheet.

.......................................................................................................................................................
Acknowledgement Receipt of Income Statement

Name of the Assessee: ........................ Assessment Year: .............
UTIN/TIN:
Circle: ....
86
Taxes Zone ...
Instructions to fill up the Return Form

Instructions:
(1) This return of income shall be signed and verified by the individual assessee or person
as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(2) Enclose where applicable:
(a) Salary statement for salary income; Bank statement for interest; Certificate for
interest on savings instruments; Rent agreement, receipts of municipal tax and
land revenue, statement of house property loan interest, insurance premium for
house property income; Statement of professional income as per IT Rule-8; Copy
of assessment/ income statement and balance sheet for partnership income;
Documents of capital gain; Dividend warrant for dividend income; Statement of
other income; Documents in support of investments in savings certificates, LIP,
DPS, Zakat, stock/share etc.
(b) Statement of income and expenditure; Manufacturing A/C, Trading and Profit &
Loss A/C and Balance sheet;
(c) Depreciation chart claiming depreciation as per THIRD SCHEDULE of the
Income Tax Ordinance, 1984;
(d) Computation of income according to Income tax Law;
(3) Enclose separate statement for:
(a) Any income of the spouse of the assessee (if she/he is not an assessee), minor
children and dependant;
(b) Tax exempted / tax free income.
(4) Fulfillment of the conditions laid down in rule-38 is mandatory for submission of a
return under "Self Assessment".
(5) Documents furnished to support the declaration should be signed by the assessee or
his/her authorized representative.
(6) The assesse shall submit his/her photograph with return after every five year.
(7) Furnish the following information:
(a) Name, address and TIN of the partners if the assessee is a firm;
(b) Name of firm, address and TIN if the assessee is a partner;
(c) Name of the company, address and TIN if the assessee is a director.
(8) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children and
dependant(s) to be shown in the IT-10B.
(9) Signature is mandatory for all the assessee or his/her authorized representative. For
individual, signature is also mandatory in I.T-10B and I.T-10BB.
(10) If needed, please use separate sheet.
..........................................................................................................
Total income shown in Return: Tk ....................... Tax paid: Tk .....................
Net Wealth of Assessee : Tk .................................
Date of receipt of return: .................... Serial No. in return register ..................
Nature of Return :
Self
Universal Self
Normal
Signature of Receiving
officer with seal]
87
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IT-11GAGA
Form of return of income under the Income-tax

Ordinance, 1984 (Ord. XXXVI OF 1984)
(Return under section 82D)
1. Name of the Assessee: .......................................................................................
2. Present Address:
...........................................................................................
..............................................................................................
..............................................................................................
3. Father's/husband's Name: ............................ 4. Mothers Name: ........................

5. Date of Birth: ........... 6. Mobile/Telephone:................. 7. e-mail (if any) ...........
8. National ID No. .............................. 9. Nature of Business/Profession ...........
10. TIN/UTIN:
11. (a) Circle: .................................. (b) Taxes Zone: ................................
12. Assessment Year: ................... 13. Status: Individual/Firm/AOP (please tick)
.
14. Total income

15. Net tax payable
16. Tax paid on the basis of this return
:
:
:
Tk.
Tk.
(a) Amount (in figure) :
(b) Pay order/challan No:
(c) Date:
Verification
I, ....................................... , father/husband .........................................
UTIN/TIN: .................................................................................... solemnly declare that
to the best of my knowledge and belief the information given in this return is correct
and complete.
Place: .............................
Date : ............................
Signature of the Assessee
N.B Please see the brief instructions overleaf before filling up the return.
..............................................................................................................................
88
Brief Instructions for calculating income of an individual assessee.

If required, please get help from Income-tax Ordinance, 1984 (Ord. XXXVI of 1984),
and Income Tax Rules, 1984.
Sl
Head of Income and Description
Amount
No
in Tk.
.
1. Income from business/profession:
(a) Total sale/receipts/commission (As per section 28):
(b) Total expenses of business or profession (As per
manufacturing/trading/profit-loss accounts) (section 29):
(c) Net profit/income [(a)-(b)]:
2. Net tax payable:
3.
Rate of tax
In case of business:
Initial capital to
be shown
Upto Tk 6 lakh
Rate of
Tax(Tk)
1,000/-
Applicability
Upto Tk 7 lakh
2,000/-
Upto Tk 8 lakh
Upto Tk 10
lakh
Upto Tk 15
lakh
3,000/5,000/-
For the assessee not located under any

city corporation or paurashava of
district headquarters;
For the assessee located at Paurashava
in district headquarters and other area
excluding city corporation;
For assessee of any area;
10,000/-
In case of profession:
Length of
profession
Upto 3 years
Rate of
Tax (Tk)
1,000/-
Upto 4 years
2,000/-
Upto 5 years
Upto 10 years
3,000/5,000/-
Applicability
For the assessee not located under
any city corporation or paurashava
of district headquarters;
For the assessee located at
Paurashava in district headquarters
and other area excluding city
corporation;
89
.........................................................................................................................
Acknowledgement Receipt
Serial No. in return register: .......... Date of submission of Return: ..........
Received income tax return from Mr./Mrs. ............. UTIN/TIN ..............
for the Assessment Year: ............ Income shown in the return Tk. .........
and tax paid Tk. ..............................................................................
Seal
Signature of the Deputy

Commissioner of Taxes/Officer in
Charge
Circle.................., Taxes Zone...........
90
IT-11UMA
cwiwk M
FORM OF RETURN OF INCOME UNDER THE INCOME-tax

ORDINANCE, 1984 (XXXVI OF 1984)
ONLY FOR THE SALARIED INDIVIDUAL
Universal Self/Normal
[Put tick () where applicable]
Photograph of the
Assessee
Assessment Year: 20
[to be attested on the

photograph]
-20
1. Name of the Assessee:................................................

...............................................
2. TIN:
3. National ID No:
4. Date of Birth:
D
DM
MYY E A E R5. Email: ...................
6. Spouses TIN or Name :..............................................................................
7. (a) Circle: ......... (b) Taxes Zone: ..........8. Residential Status: Resident
/Non-resident
9. Name and address of the employer: .........................................................
....................................................................................................................
10. Present Address: .....................................................................................
.........................................................................................................................
11. Telephone: Office .............................. Mobile: ....................................
Statement of income during the income year ended on ......./......./20...
91
Serial
no.
1
2
3
4
5
6
7
8
9
10
11
Heads of Income
Salaries : u/s 21
Income from house property: u/s 24
Agricultural income: u/s 26
Income from other sources: u/s 33
Total income
Tax rebate: u/s 44(2)(b)
Tax payable (difference between serial no.6 and
7)
Tax Payments:
(a) Tax deducted or paid in advance/with
return Tk...............
(b) Adjustment of Tax Refund (if any)
Tk ..............
Amount in
Taka
Tk..............
Tk. ...........
(Please attach supporting documents/statements, if needed)

Verification
I,............................................., father/husband:..............................., TIN:
........................................................ solemnly declare that to the best of my knowledge
and belief the information given in this return and statements and documents annexed
herewith is correct and complete.
Place: .................................
Date : ................................
Enclosures:
Signature of the assessee
(Name and seal)
92
IT-10BBB
Statement of assets and liabilities for Salaried person (as on ----/----/20
Name of the Assessee: .........................
TIN
1. Non-Agricultural Property (at cost with legal expenses ) : Tk. ...................

2.
3.
4.
5.
6.
7.
8.
Agricultural Property (at cost with legal expenses) :

Tk...................
Investments:
Tk. ...........
Tk. ...........
(c) Prize bond/Savings Scheme/FDR
Tk. ...........
(d) Loans given
Tk. ...........
Tk. ...........
Total =
Tk...................
Motor Vehicles (at cost) :
Tk..................
Jewellery (quantity and cost) :
Tk...................
Furniture (at cost) :
Tk....................
Electronic Equipment (at cost) :
Tk...................
Cash Asset :
(a) Cash in hand
(b) Cash at bank
(c) Other deposits
9. Any other assets (With details)
Tk. ...........
Tk. ...........
Tk. ...........
Total =
Tk........... ......
Tk...................
Total Assets
Tk. ................

Tk. ...........
(b) Unsecured loans
Tk. ...........
(c) Bank loan
Tk. ...........
(d) Others
Tk. ...........
Total Liabilities
Tk.....................
11. Net wealth as on last date of the income year
Tk....................
Tk....................
13. Accretion in wealth (Difference between serial no. 11 and 12) Tk...................
14. Personal & Family Expenditure:
Tk. .................

Tk. ...........
93
Tk...................

(iii) Other receipts(please specify)
Tk. ...........
Tk. ...........
Total source of Fund = Tk.....................
Tk........................
given in this form is correct and complete.
Date ....................
*Please provide documents and use separate sheet, if needed.

Instructions:
(1) This return of income shall be signed and verified by the individual assessee or
person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(i) Salary statement for salary income;
(ii) Deed or rental agreement (if any) for house property income;
(iii) Documents in support of any other income or liabilities shown;
(iv) Documents in support of investments made in any form;
(v) Computation of income according to Income-tax Ordinance, 1984;
(vi) Provide evidence in support of tax payment.
(4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in this form.
(6) Please visit NBRs website www.nbr-bd.org for further information.
94
...................................................................................................................................
Acknowledgement Receipt of Income Tax Return
Government of the Peoples Republic of Bangladesh
Office of the Deputy Commissioner of Taxes
Taxes Circle-----------, Taxes Zone-----------Name of the Assessee: .........................................Assessment Year: 20
-20
TIN:
Total income shown in Return: Tk ............. Tax paid: Tk .........................
Gross Wealth shown: Tk. .................. Net Wealth shown : Tk ....................
Date of receipt of return: ......................Serial No. in Return Register.............
Return submitted under section 82BB/Normal
Signature of Receiving Officer with seal.
95
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IT-11CHA
FORM OF RETURN OF INCOME UNDER The Income-tax Ordinance, 1984 (Ord.

No. XXXVI OF 1984)
Universal Self/Normal
[Put tick () where applicable]
ONLY FOR THE INCOME FROM BUSINESS OR

PROFESSION UPTO THREE LAKH TAKA
Photograph of the
Assessee
Assessment Year: 20
[to be attested on the

photograph]
-20
1. Name of the Assessee:................................................

...............................................
2. TIN:
3. National ID No:
4. Date of Birth:
D
DM
MYY E A E R5. Email: ...................
6. Spouses TIN or Name :..............................................................................
7. (a) Circle: ......... (b) Taxes Zone: ..........8. Residential Status: Resident
/Non-resident
9. Name and address of the employer: .........................................................
....................................................................................................................
10. Present Address: .....................................................................................
.........................................................................................................................
11. Telephone: Office .............................. Mobile: ....................................
96
Statement of income during the income year ended on ......./......./20...

Serial
no.
1.
2.
3.
4.
5.
6.
7.
8.
Heads of Income
Amount in
Taka
Salaries : u/s 21
Interest on Securities: u/s 22
Income from house property: u/s 24
Agricultural income: u/s 26
Income from business or profession: u/s 28
Capital gains: u/s 31
Income from other sources: u/s 33
Total income
9.
10.
11.
12.

Tax rebate: u/s 44(2)(b)
Tax payable (difference between serial no.9 and 10)
Tax Payments:
(a) Tax deducted or paid in advance/with return
Tk...............
(d) (b) Adjustment of Tax Refund (if any)
Tk
..............
13.
14.
Tk.............
Tk. .........w
(Please attach supporting documents/statements, if needed)

Verification
I,.......................................,father/husband:............................................,
TIN:
........................................................ solemnly declare that to the best of my knowledge
and belief the information given in this return and statements and documents annexed
herewith is correct and complete.
Place: .................................
Date : ................................
Enclosures:
(Name and seal) ;
97
IT-10BBBB
Statement of assets and liabilities for individual having income not exceeding taka
three lakh from business or profession (as on ----/----/20 )
Name of the Assessee: .....................
TIN
1. (a) Business Capital (Closing balance) Tk. ..........................
(b) Directors Shareholdings in Limited Companies ( at cost) Tk. ................
Name of Companies Number of shares
2. Non-Agricultural Property (at cost with legal expenses ) : Tk. .................
3.
Agricultural Property (at cost with legal expenses ) :

Tk....................
4. Investments:
Tk. ...........
Tk. ...........
(c) Prize bond/Savings Scheme/FDR
Tk. ...........
(d) Loans given
Tk. ...........
Tk. ...........
Total =
Tk..................
5. Motor Vehicles (at cost)
Tk..................
6. Jewellery (quantity and cost) :
Tk..................
7. Furniture (at cost) :
Tk..................
8. Electronic Equipment (at cost) :
Tk..................
9. Cash Asset :
(a) Cash in hand
Tk. ...........
(b) Cash at bank
Tk. ...........
(c) Other deposits
Tk. ...........
Total =
Tk..................
10. Any other assets (With details)
Tk. ...............
Total Assets
Tk. ..............
Tk. ...........
(b) Unsecured loans
Tk. ...........
(c) Bank loan
Tk. ...........
(d) Others
Tk. ...........
Total Liabilities
Tk.....................
12. Net wealth as on last date of the income year
Tk..........
Tk..........
14. Accretion in wealth (Difference between serial no. 12 and 13)Tk..........
15. Personal & Family Expenditure:
Tk. ...................
98
Tk.....................

Tk. ...........
Tk. ...........
(iii) Other receipts (please specify)
Tk. ...........
Total source of Fund = Tk.....................
Tk....................
given in this form is correct and complete.
Date ....................
*Please provide documents and use separate sheet, if needed.

Instructions:
(1) This return of income shall be signed and verified by the individual assessee or
person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(i) Salary or remuneration statement for salary income;
(ii) Deed or rental agreement (if any) for house property income;
(iii) Statement of accounts for business income;
(iv) Documents in support of any other income or liabilities shown;
(v) Documents in support of investments made in any form;
(vi) Computation of income according to Income-tax Ordinance, 1984;
(vii) Provide evidence in support of tax payment.
(4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in this form.
(6) Please visit NBRs website www.nbr-bd.org for further information.
99
.........................................................................................................................
Acknowledgement Receipt of Income Tax Return
Government of the Peoples Republic of Bangladesh
Office of the Deputy Commissioner of Taxes
Taxes Circle-----------, Taxes Zone-----------Name of the Assessee: ...................Assessment Year: 20
-20
TIN:
Total income shown in Return:Tk ............. Tax paid:Tk .................
Gross Wealth shown:Tk. ...............Net Wealth shown:Tk .................
Date of receipt of return: ..............Serial No. in Return Register.........
Return submitted under section 82BB/Normal
Signature of Receiving
Officer with seal ;
100
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Application form for Taxpayers Identification Number
1.
Instructions:
(1) Use capital letters. Write one letter in each box. Keep an empty box in
between two words. Avoid abbreviations.
(2) Incomplete and incorrect application shall not be qualified for Taxpayers
Identification Number.
(3) National Board of Revenue (NBR) will verify the information furnished
below as may be required.
passport size
photograph
(To be filled in by the assessee)
of the assessee
Name of the assessee:
2.(a) Father's Name (In case of individual) :
(b) Mother's Name (In case of individual) :
(c) Date of birth (In case of individual) :

Day Month
Year
(d) Name of the spouse (Wherever applicable, In case of individual) :
3.
Name and TIN of the(a) Business (in case of sole proprietorship, only name and address shall be given)
(b) Partners (in case of a firm)

(c) Sponsor Directors (in case of a company)
(Wherever applicable, if needed separate sheet may be attached)
sl
a
b
c
d
e
f
g
Name
TIN
101
4.
Incorporation No./Registration No. (Wherever applicable):
5.
Incorporation/Registration Date (Wherever applicable):

Day Month
Year
6(a). Current address:
District:
(b). Telephone/Mobile Phone Number:
Post Code
Fax Number:
E-mail Address:
(c). Permanent address:
District:
(d). Other address (Business/Factory/Professional):
District:
7.
Post Code
Post Code
National ID/Passport Number (mandatory for individual)
I hereby affirm that all information given above is correct and complete and I
have not taken any Tax payers Identification Number.
_____________________
102
cwiwk P
miKvwi KvlvMvi AvqKi Rgvi Ki AjwfwK GvKvDU KvW
AvqKi KZc I Ki`vZvì myweav_ miKvwi KvlvMvi AvqKi Rgvi Ki
AjwfwK GvKvDU KvW bî wbg `qv njvt
Ki Aj
AvqKi - Kvcvbx
mg~n
AvqKi - Kvcvbx
eZxZ
Ki Aj-1, XvKv
1-1141-0001-0101
1-1141-0001-0111
Ki Aj-2, XvKv
1-1141-0005-0101
1-1141-0005-0111
Ki Aj-3, XvKv
1-1141-0010-0101
1-1141-0010-0111
Ki Aj-4, XvKv
1-1141-0015-0101
1-1141-0015-0111
Ki Aj-5, XvKv
1-1141-0020-0101
1-1141-0020-0111
Ki Aj-6, XvKv
1-1141-0025-0101
1-1141-0025-0111
Ki Aj-7, XvKv
1-1141-0030-0101
1-1141-0030-0111
Ki Aj-8, XvKv
1-1141-0035-0101
1-1141-0035-0111
Ki Aj-9, XvKv
1-1141-0080-0101
1-1141-0080-0111
Ki Aj-10, XvKv
1-1141-0085-0101
1-1141-0085-0111
Ki Aj-11, XvKv
1-1141-0090-0101
1-1141-0090-0111
Ki Aj-12, XvKv
1-1141-0095-0101
1-1141-0095-0111
Ki Aj-13, XvKv
1-1141-0100-0101
1-1141-0100-0111
Ki Aj-14, XvKv
1-1141-0105-0101
1-1141-0105-0111
Ki Aj-15, XvKv
1-1141-0110-0101
1-1141-0110-0111
Ki Aj-1,PUMvg
1-1141-0040-0101
1-1141-0040-0111
Ki Aj-2 PUMvg
1-1141-0045-0101
1-1141-0045-0111
103
Abvb wd mg~n
1-1141-00011876
1-1141-00051876
1-1141-00101876
1-1141-00151876
1-1141-00201876
1-1141-00251876
1-1141-00301876
1-1141-00351876
1-1141-00801876
1-1141-00851876
1-1141-00901876
1-1141-00951876
1-1141-01001876
1-1141-01051876
1-1141-01101876
1-1141-00401876
1-1141-0045-
Ki Aj-3 PUMvg
1-1141-0050-0101
1-1141-0050-0111
Ki Aj-4, PUMvg
1-1141-0135-0101
1-1141-0135-0111
Ki Aj- Ljbv
1-1141-0055-0101
1-1141-0055-0111
Ki Aj- ivRkvnx
1-1141-0060-0101
1-1141-0060-0111
Ki Aj- iscyi
1-1141-0065-0101
1-1141-0065-0111
Ki Aj- wmjU
1-1141-0070-0101
1-1141-0070-0111
Ki Aj- ewikvj
1-1141-0075-0101
1-1141-0075-0111
Ki Aj-MvRxcyi
1-1141-0120-0101
1-1141-0120-0111
Ki Aj-bvivqYM
1-1141-0115-0101
1-1141-0115-0111
Ki Aj- eov
1-1141-0140-0101
1-1141-0140-0111
Ki Aj- Kzwgjv
1-1141-0130-0101
1-1141-0130-0111
Ki Ajgqgbwmsn
enr Ki`vZv BDwbU
1-1141-0125-0101
1-1141-0125-0111
1-1145-0010-0101
1-1145-0010-0111
K`xq Rixc Aj
1-1145-0005-0101
1-1145-0005-0111
104
1876
1-1141-00501876
1-1141-01351876
1-1141-00551876
1-1141-00601876
1-1141-00651876
1-1141-00701876
1-1141-00751876
1-1141-01201876
1-1141-01151876
1-1141-01401876
1-1141-01301876
1-1141-01251876
1-1145-00101876
1-1145-00051876
cwiwk Q
dvb bî
Ki Ajmg~ni Uwjdvb bî
Ki Aji bvg
Ki Aj-1, XvKv
Ki Aj-2, XvKv
Ki Aj-3, XvKv
Ki Aj-4, XvKv
Ki Aj-5, XvKv
Ki Aj-6, XvKv
Ki Aj-7, XvKv
Ki Aj-8, XvKv
Ki Aj-9, XvKv
Ki Aj-10, XvKv
Ki Aj-11, XvKv
Ki Aj-12, XvKv
Ki Aj-13, XvKv
Ki Aj-14, XvKv
Ki Aj-15, XvKv
Ki Aj-1, PUMvg
Ki Aj-2, PUMvg
Ki Aj-3, PUMvg
Ki Aj-4, PUMvg
Ki Aj-Ljbv
Ki Aj-ivRkvnx
Ki Aj-iscyi
Ki Aj- mjU
Ki Aj-ewikvj
Ki Aj-MvRxcyi
Ki Aj-bvivqYM
Ki Aj-eov
Ki Aj-Kzwgjv
Ki Aj-gqgbwmsn
enr Ki`vZv BDwbU
K`xq Rixc Aj,XvKv
Dc Ki Kwgkbvi, mì ì (ckvmb) Gi Uwjdvb

02-9334378
02-9331968
02-9330552
02-9330865
02-9333145
02-8314025
02-8322040
02-9332351
02-7913772
02-8391208
02-9514832
02-7119884
02-9351973
02-9513260
02-8331678
031-715190
031-2515572
031-728326
031-726466
041-761983
0721-775797
0521-61773
0821-725432
0431-72204
02-9261804
02-7646262
051-61758
081-72670
091-66175
02-9332010 G-106
02-717225
105

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