!ç~§!

ê˛
≤Èϟ¿y_Ó˚
FREQUENTLY ASKED
QUESTIONS (FAQ) ON GST

1
 Ù%áÓ¶˛

2016 §yˆÏ°Ó˚ 8•z ˆ§ˆÏ≤Wz¡∫Ó˚ 101ï˛Ù §Ç!Óôyl §ÇˆÏ¢yôl G 15•z

ˆ§ˆÏ≤Wz¡∫Ó˚ !ç~§!ê˛ Ü˛yí˛z!™°ÈüÈ~Ó˚ !ÓK˛!Æ çy!Ó˚ •GÎ˚yÓ˚ §ˆÏD §ˆÏD ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å!ç~§!ê˛ä ≤ÃîÎ˚ˆÏlÓ˚ ˛õÌ §%àÙ •ˆÏÎ˚ˆÏSÈ– §Ó˚ܲyÓ˚ 2017
§yˆÏ°Ó˚ 1°y ~!≤ð ˆÌˆÏܲ ~•z ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å!ç~§!ê˛ä åÎy
˛õˆÏÓ˚y«˛ ܲˆÏÓ˚Ó˚ ˆ«˛ˆÏe ~ï˛yÓÍ §ÓˆÏã˛ˆÏÎ˚ Óí˛¸ §ÇflÒyÓ˚ä ã˛y°% ܲÓ˚ˆÏï˛ xy@˝Ã•#–
ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ ˛õˆÏÓ˚y«˛ ܲÓ˚ !Ó˲yˆÏàÓ˚ §Ó˚ܲy!Ó˚ xyÙ°y G ~ܲ•z
§yˆÏÌ ÓƒÓ§yÎ˚# Ù•°ˆÏܲ !ç~§!ê˛ ÓƒÓfliy §¡õˆÏܲ≈ ôyÓ˚îy ˆòGÎ˚yñ ~•z
ÓƒÓfliyÓ˚ ˛õk˛!ï˛ G ≤ÃܲÓ˚ˆÏîÓ˚ !ӣψÏÎ˚ çylyˆÏlyÓ˚ ܲyç!ê˛ ~•z Ù%•)ˆÏï˛≈ xlƒï˛Ù
§Ó≈y!ôܲ =Ó˚&c˛õ)î≈ °«˛ƒ–

!§!Ó•z!§ÈüÈÓ˚ xô#lfli lƒy¢ly° xܲyˆÏò!Ù xÊ˛ ܲyfiê˛Ù‰§ñ ~:y•zç xƒyu˛

lyÓ˚ˆÏܲy!ê˛Ü˛‰§ ålƒyˆÏ§lä ˛õˆÏÓ˚y«˛ ܲÓ˚ §Çe´yhs˝ !ӣψÏÎ˚ ò«˛ï˛y Ó,!k˛ ܲÓ˚yˆÏlyÓ˚
¢#£Ï≈ ≤Ã!¢«˛î ˆÜ˛w ~ÓÇ ˆÜ˛w#Î˚ G Ó˚yçƒ §Ó˚ܲy!Ó˚ ܲÙ≈ã˛yÓ˚#ˆÏòÓ˚ !ç~§!ê˛
§Çe´yhs˝ ≤Ã!¢«˛ˆÏîÓ˚ çlƒ lƒyˆÏ§lÈüÈˆÜ˛ òy!Î˚c ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– lƒyˆÏ§l
~•z Ù%•)ˆÏï˛≈ ≤ÃyÎ˚ 60ñ000 ˆÜ˛w#Î˚ G Ó˚yçƒ §Ó˚ܲy!Ó˚ ܲÙ≈#ˆÏòÓ˚ ò«˛ï˛y
Ó,!k˛Ó˚ çlƒ ≤Ã!¢«˛î ˆòGÎ˚yÓ˚ ܲyç!ê˛ Ü˛ˆÏÓ˚ ã˛ˆÏ°ˆÏSÈó ~Ó˚ °«˛ƒ !ç~§!ê˛
ã˛y°% •GÎ˚yÓ˚ §ÙÎ˚ ~•z §Ó˚ܲy!Ó˚ ܲÙ≈#Ó˚y ˆÎl ~•z §Çe´yhs˝ !ӣψÏÎ˚ ΈÏÌ‹T
xÓ!•ï˛ ÌyˆÏܲl– •z!ï˛ÙˆÏôƒ•z lƒyˆÏ§l §yÓ˚y ˆòˆÏ¢ ï,˛îÙ)° hflψÏÓ˚ ≤Ã!¢«˛î
ˆòGÎ˚yÓ˚ çlƒ ≤ÃyÎ˚ 2000 ≤Ã!¢«˛Ü˛ ˆÓˆÏSÈ !lˆÏÎ˚ˆÏSÈ– §ÙˆÏÎ˚Ó˚ x˲yˆÏÓ
Üœ˛y§Ó˚&Ù ≤Ã!¢«˛î SÈyí˛¸yG lƒyˆÏ§l í˛zߨï˛ï˛Ó˚ ≤ÃÎ%!_´ ˆÎÙl ˲yã%˛≈Î˚y° Üœ˛y§Ó˚&Ù
~ÓÇ •zÈüÈ!¢«˛y Ù!í˛í˛z°ÈüÈ~Ó˚ ÙyôƒˆÏÙ ≤Ã!¢«˛ˆÏîÓ˚ ˆ«˛e!ê˛ !Óhfl,Ïï˛ Ü˛Ó˚yÓ˚
˛õ!Ó˚ܲ“ly !lˆÏÎ˚ˆÏSÈ– ~•z ܲÙ≈ܲyˆÏ[˛ ≤Ã!¢«˛î G Ùï˛ xyòyl≤Ãòyl x!ôˆÏÓ¢l
ã˛°yܲy°#l ˆÎ §Ó ≤ß¿ G ≤çˆÏDÓ˚ xÓï˛yÓ˚îy ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ï˛yÓ˚ í˛z˛õÓ˚

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!˲!_ ܲˆÏÓ˚ lƒyˆÏ§l ≤Ã!¢«˛ˆÏîÓ˚ í˛z˛õܲÓ˚îÓ˚*ˆÏ˛õ FAQ åFrequently Asked
QuestionsäÈüÈ~Ó˚ ~ܲ!ê˛ §Çܲ°l ˜ï˛!Ó˚ ܲˆÏÓ˚ˆÏSÈ ˆÎ!ê˛ §Ó˚ܲy!Ó˚ ܲÙ≈ã˛yÓ˚#
~ÓÇ çl§yôyÓ˚îˆÏܲ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zl (Model GST Law)
~ÓÇ ~Ó˚ á%Ñ!ê˛ly!ê˛ Ó%V˛ˆÏï˛ §y•y΃ ܲÓ˚ˆÏÓ– ~•z FAQÈüÈ~Ó˚ ≤Ã›ï˛ G
˛õÎ≈yˆÏ°yã˛ly ܲˆÏÓ˚ˆÏSÈl ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ xy!ôܲy!Ó˚ܲÓ,®– ˆÎ§Ó
xy!ôܲy!Ó˚Ü ~•z ˛õ%!hflÏܲy!ê˛ ≤Ã›ï˛ Ü˛Ó˚yÓ˚ ܲyˆÏç xÇ¢@˝Ã•î ܲˆÏÓ˚ˆÏSÈl xy!Ù
ï˛ÑyˆÏòÓ˚ ~ÓÇ lƒyˆÏ§lüÈˆÜ˛ ~•z ≤ÈÏã˛‹TyÓ˚ çlƒ x!˲l®l çyly•z–

xy!Ù !l!Ÿã˛ï˛ 24!ê˛ !ӣψÏÎ˚Ó˚ í˛z˛õÓ˚ 500ÈüÈÓ˚ x!ôܲ ≤ß¿ §¡∫!°ï˛ ~•z
FAQ §Çܲ°l!ê˛ ~ܲ!ê˛ Ü˛yÎ≈ܲyÓ˚# í˛z˛õܲÓ˚îÓ˚*ˆÏ˛õ ˛õîƒ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ (GST)
§Çe´yhs˝ çylyÓ˚ !Ó£ÏÎ˚=!° ܲÓ˚ xy!ôܲy!Ó˚ܲñ ÓƒÓ§yÎ˚# Ù•° ~ÓÇ çlàˆÏîÓ˚
ÙˆÏôƒ SÈ!í˛¸ˆÏÎ˚ ˆòˆÏÓ– •z!ï˛ÙˆÏôƒ §Ó≈§yôyÓ˚ˆÏîÓ˚ çlƒ ≤Ãܲy!¢ï˛ xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy xy•zlÈüÈ~Ó˚ (Model GST Law)üÈ~Ó˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ~•z
≤ÃÌÙ §ÇflÒÓ˚î!ê˛ ˜ï˛!Ó˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– ˛õÓ˚Óï˛≈# §ÙˆÏÎ˚ xy•zl ≤ÃîÎ˚l ~ÓÇ
!Ó!ô !lô≈yÓ˚ˆÏîÓ˚ §yˆÏÌ §yˆÏÌ lƒyˆÏ§l ~•z FAQ §ÇflÒÓ˚ˆÏî ≤ÈÏÎ˚yçl#Î˚
˛õ!Ó˚Óï˛≈l !lˆÏÎ˚ xy§ˆÏÓ–

ly!çÓ ¢y•
ˆã˛Î˚yÓ˚Ùƒylñ !§!Ó•z!§

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 !Ó £Ï Î˚ §) !ã˛
Ù%áÓ¶˛

~Ñ˛òãˆÏÓ˚ ˛ôíƒ ˛ô!Ó˚ˆÏ°ÏÓy Ñ˛Ó˚ S!ã~¢!›˛V 6

Overview of Goods and Services Tax (GST)

ˆú!¶˛ ïyÎ≈ Ñ˛Ó˚y ~ÓÇ Ñ˛Ó˚ ˆÌˆÏÑ˛ xÓƒy£!ì˛ 17

Levy of and Exemption from Tax

ˆÓ˚!ãˆÏfi›˛∆üò 22
Registration

¢Ó˚ÓÓ˚yˆÏ£Ó˚ xÌ≈ ~ÓÇ ¢%ˆÏÎyÜ 33

Meaning & Scope of Supply

¢Ó˚ÓÓ˚yˆÏ£Ó˚ ¢õÎ˚ 37
Time of Supply

!ã~¢!›˛ˆÏì˛ õ)úƒ!òï≈yÓ˚í 41
Valuation in GST

!ã~¢!›˛ Ñ˛Ó˚ ≤Ãîyò 45

GST Payment of Tax

£zˆÏúQ…!òÑ˛ Ñ˛õy¢≈ 52
Electronic Commerce

ãÓÈÙÈÁÎ˚yÑ≈˛ 57
Job Work

£zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ 60

Input Tax Credit

!ã~¢!›˛ÈÙÈˆì˛ £zò˛ô%›˛ ˛ô!Ó˚ˆÏ°ÏÓy Ó^˘›˛òÑ˛yÓ˚#Ó˚ ïyÓ˚íy 70

Concept of Input Service Distributor in GST

!Ó˚ê˛yl≈ ˛õk˛!ï˛ G •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ Ùƒy!ã˛Ç 74

Return Process and Matching of Input Tax Credit

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 ܲÓ˚ !lô≈yÓ˚î ~ÓÇ x!í˛ê˛ 82
Assessment & Audit

!Ó˚Ê˛yu˛ 89
Refunds

!í˛Ùƒyu˛§ xƒyu˛ !Ó˚ܲ˲y!Ó˚ 94

Demands & Recovery

!ç~§!ê˛ˆÏï˛ xy!˛õ°ñ !Ó˚!˲í˛z ~ÓÇ !Ó˚!˲¢l 100

Appeals, Review & Revision in GST

x!@˝ÃÙ !Óôyl 107

Advance Ruling

!l‹õ!_ ܲ!Ù¢l 112

Settlement Commission

õ!Ó˚ò¢≈lñ ï˛Õ‘y!¢ñ xyê˛Ü˛ ~ÓÇ ˆ@˝ÃÆyÓ˚ 118

Inspection, Search, Seizure & Arrest

x˛õÓ˚yô ~ÓÇ ò[˛ñ ÙyÙ°y Ó˚&ç% ܲÓ˚y ~ÓÇ §ÙˆÏV˛yï˛y 132

Offences & Penalties, Prosecution & Compounding

xy•z!ç~§!ê˛ xy•zl ~ܲlçˆÏÓ˚ 142

Overview of the IGST Act

˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl 146

Place of Supply of Goods and Services

!ç~§!ê˛ ˆ˛õyê≈˛yˆÏ° Ê ˛rê˛ÈüÈ~[˛ ܲyÎ≈˛õk˛!ï˛ 152

Front-end Business Process on GST Portal

xhs˝Ó≈ï˛≈#ܲy°#l !Ó!ôÓƒÓfliy 164

Transitional Provisions

!í˛§ˆÏÜœ˛ÙyÓ˚
~•z ≤Èϟ¿y_Ó˚ ÷ô%Ùye ≤Ã!¢«˛î G xyˆÏ°yã˛lyÓ˚ í˛zˆÏjˆÏ¢ƒ ≤Ãܲy!¢ï˛– ~•z ˛õ%!hflÏܲyÎ˚ ≤Ãܲy!¢ï˛ ï˛Ìƒy!ò ÷ô%•z ~ܲ §yôyÓ˚î Ó˚*˛õˆÏÓ˚áy
ˆòGÎ˚yÓ˚ çlƒñ xy•z!l ˛õÓ˚yÙ¢≈ Óy Ùï˛ !•ˆÏ§ˆÏÓ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ lÎ˚– !Ó¢ˆÏò çylyÓ˚ çlƒ Ù)° xyò¢≈ !ç~§!ê˛ xy•zl o‹TÓƒ–

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 1
~ܲlçˆÏÓ˚ ˛õîƒ˛ õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å!ç~§!ê˛ä
OVERVIEW OF GOODS AND SERVICES TAX åGSTä

≤Ã1≠ !ç~§!ê˛ åGSTä !Ó£ÏÎ˚!ê˛ !ܲ⁄

í˛z≠ ~!ê ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy˛ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ åconsumptionä í˛z˛õÓ˚ àhs˝Óƒ!˲!_ܲ ܲÓ˚
(destination based tax)– ≤ÃhflÏyÓly xl%ÎyÎ˚# í˛zͲõyòܲ ˆÌˆÏܲ ÷Ó˚& ܲˆÏÓ˚ x!hs˝Ù
ÓƒÓ•yÓ˚ܲyÓ˚# (last consumer) ˛õÎ≈hs˝ ~!ê˛ §Ü˛° ôyˆÏ˛õ xyòyˆÏÎ˚Ó˚ ܲÌy Ó°y •ˆÏÎ˚ˆÏSÈ–
ˆÜ˛ylG !ӈϢ£Ï ôyˆÏ˛õ ܲÓ˚ÈüÈ~Ó˚ ˆ«˛ˆÏe !ë˛Ü˛ xyˆÏàÓ˚ ôyˆÏ˛õ ˆòGÎ˚y ܲÓ˚üÈ~Ó˚ ˛õ!Ó˚Ùyî
ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ àîƒ •ˆÏÓ– §ÇˆÏ«˛ˆÏ˛õ Ó°ˆÏï˛ •Î˚ ≤Ã!ï˛!ê˛ ôyˆÏ˛õ ˆÎ Ù)°ƒ åvalueä Î%_´
•ˆÏÓ ÷ô% ï˛yÓ˚ í˛z˛õˆÏÓ˚ ܲÓ˚ !òˆÏï˛ •ˆÏÓ ~ÓÇ x!hs˝Ù ÓƒÓ•yÓ˚ܲyÓ˚#ˆÏܲ åfinal consumerä
ܲÓ˚ÈüÈ~Ó˚ ˲yÓ˚ Ó•l ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã2≠ ÓƒÓ•yÓ˚ÈüÈ~Ó˚ í˛z˛õÓ˚ àhs˝Óƒ!˲!_ܲ ܲÓ˚ Ó°ˆÏï˛ !ë˛Ü˛ ܲ# ˆÓyV˛yˆÏly •ˆÏFSÈ⁄

í˛z≠ ˆÎ fliyˆÏl ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•*ï˛ åconsumedä •ˆÏÓ åÎyˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚

fliylG Ó°y •ˆÏÓä ˆ§•z xMÈ˛ˆÏ°Ó˚ ܲï,˛≈˛õˆÏ«˛Ó˚ áyˆÏï˛ Ü˛Ó˚ çÙy •ˆÏÓ–

≤Ã3≠ Óï˛≈Ùyl ܲÓ˚=!°Ó˚ ˆÜ˛yl ˆÜ˛yl!ê˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xhs˝Ë%˛≈_´ •ˆÏÓ ÓˆÏ°
≤ÃhflÏyÓ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ⁄

í˛z≠1ä Óï˛≈ÙyˆÏl ˆÜ˛w myÓ˚y ôyÎ≈ G xyòyÎ˚Ü,˛ï˛

ܲä Central Excise Duty
áä Duties of Excise [Medicinal and Toilet Preparations]

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 àä Additional Duties of Excise (goods of special importance)
âä Additional Duties of Excise (textile and textile products)
.ä Additional Duties of Customs (commonly knowns as CVD)
ã˛ä Special Additional Duty of Customs (SAD)
SÈä Service Tax
çä Goods ~ÓÇ Service SupplyüÈ~Ó˚ §yˆÏÌ ç!í˛¸ï˛ Central Surcharge ~ÓÇ
Cess.

2ä Ó˚yˆÏçƒÓ˚ ˆÎ ܲÓ˚=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xhs˝Ë%˛≈_´ •ˆÏÓ≠

ܲä State VAT
áä Central Sales Tax
àä Luxury Tax
âä Entry Tax (all forms)
.ä Entertainment and Amusement Tax åÓƒ!ï˛e´Ù fliyl#Î˚ ≤ây§l (local
bodies) myÓ˚y ôyÎ≈ ܲÓ˚)
ã˛ä !ÓK˛y˛õˆÏlÓ˚ í˛z˛õÓ˚ ôyÎ≈ ܲÓ˚
SÈä Purchase Tax
çä Lottery, Betting ~ÓÇ Gambling í˛z˛õÓ˚ Tax
V˛ä Goods ~ÓÇ Service SupplyüÈ~Ó˚ §yˆÏÌ ç!í˛¸ï˛ State Surcharge ~ÓÇ
Cess
ˆÜ˛wñ Ó˚yçƒ ~ÓÇ fliyl#Î˚ ≤ây§l (Local Body) ˆÎ§Ó ܲÓ˚ñ ˆ§§ ~ÓÇ §yÓ˚ã˛yç≈
ôyÎ≈ ܲˆÏÓ˚ !ç~§!ê˛ Ü˛yí˛z!™° ˆ§=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xhs˝Ë%˛≈_´ ܲÓ˚yÓ˚ çlƒ
ˆÜ˛w G Ó˚y烈Ïܲ §%˛õy!Ó˚¢ ܲÓ˚ˆÏÓ–

≤Ã4≠ í˛zˆÏÕ‘!áï˛ Ü˛Ó˚=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ ܲÓ˚yÓ˚ çlƒ ˆÜ˛yl
l#!ï˛ @˝Ã•î ܲÓ˚y •ˆÏÎ˚ˆÏSÈ⁄

í˛z≠ ˆÜ˛wñ Ó˚yçƒ ~ÓÇ fliyl#Î˚ ≤ây§l myÓ˚y ôyÎ≈ ܲÓ˚y lyly ܲÓ˚ñ ~ÓÇ ˆ°!˲ÈüÈÓ˚ !ç~§!ê˛ÈüÈÓ˚
ÙˆÏôƒ xhs˝Ë%˛≈_´ •GÎ˚yÓ˚ §Ω˛yÓly á%Ñ!ê˛ˆÏÎ˚ ˆòáy •ˆÏÎ˚ˆÏSÈ– ~ˆÏòÓ˚ !ã˛!•´ï˛ ܲÓ˚yÓ˚ §ÙÎ˚
!l¡¨!°!áï˛ l#!ï˛=!°Ó˚ ܲÌy ÙyÌyÎ˚ Ó˚yáy •ˆÏÎ˚ˆÏSÈ üüüÈ
1ä ˆÎ §Ó ܲÓ˚ xhs˝Ë%˛≈_´ •ˆÏÓ ˆ§=!° ˆÎl ˛õîƒ !ܲÇÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•ÈüÈ~Ó˚
ˆ«˛ˆÏe ≤ÈÏÎyçƒ ˛õˆÏÓ˚y«˛ ܲˆÏÓ˚Ó˚ ˜Ó!¢‹Tƒ xl%ÎyÎ˚# •Î˚–
2ä ˆÎ§Ó Ü˛Ó˚ Óy ˆ°!˲ xhs˝Ë%˛≈_´ •ˆÏÓ ˆ§=!° ˆÎl ~Ùl ~ܲ !Ó!lÙÎ˚ ¢,C°ÈüÈ~Ó˚

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 xÇ¢ •Î˚ ˆÎ ¢,CˆÏ°Ó˚ ~ܲ≤ÃyˆÏhs˝ ÌyܲˆÏÓ xyÙòy!l˘í˛zͲõyòl˘˛õîƒ í˛zͲõyòl Óy
˛õ!Ó˚ˆÏ£ÏÓy ˆòGÎ˚yñ ~ÓÇ xlƒ≤ÃyˆÏhs˝ ÌyܲˆÏÓ ˛õîƒ !ܲÇÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ÓƒÓ•yÓ˚–
3ä xhs˝Ë%˛≈!_´Ü˛Ó˚ˆÏîÓ˚ òÓ˚&î xhs˝/Ó˚yçƒ ~ÓÇ xyhs˝/Ó˚yçƒ hflψÏÓ˚ ܲÓ˚ÈüÈ~Ó˚ ˆe´!í˛ê˛ÈüÈ~Ó˚
ôyÓ˚y ˆÎl Óyôy≤ÃyÆ ly •Î˚– ˆÎ§Ó ܲÓ˚ñ ˆ°!˲ ~ÓÇ !Ê˛ §Ó˚y§!Ó˚ ˛õîƒ Óy
˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ §yˆÏÌ ç!í˛¸ï˛ lÎ˚ ˆ§=!° !ç~§!ê˛ÈüÈÓ˚ xhs˝Ë%˛≈_´ •GÎ˚y
í˛z!ã˛ï˛ lÎ˚–
4ä ˆÜ˛w ~ÓÇ Ó˚yçƒ í˛z˲ˆÏÎ˚Ó˚ xyˆÏÎ˚Ó˚ ˆ«˛ˆÏe lƒy΃ï˛y xylyÓ˚ ˆã˛‹Ty ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã5≠ ˆÜ˛yl ˆÜ˛yl !ç!l§ !ç~§!ê˛ÈüÈÓ˚ xyGï˛yÓ˚ Óy•zˆÏÓ˚ Ó˚yáyÓ˚ ≤ÃhflÏyÓ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ⁄

í˛z≠ Ùyl%ˆÏ£ÏÓ˚ çlƒ ≤Ã›ï˛ Ùòñ ˆ˛õˆÏê˛∆y!°Î˚yÙ ˛õîƒ ˆÎÙl xˆÏ¢y!ôï˛ ˆ˛õˆÏê˛∆y!°Î˚yÙñ
ˆÙyê˛Ó˚ !flõ!Ó˚ê˛ åˆ˛õê˛∆°äñ •y•z !flõí˛ !í˛ˆÏç°ñ ≤ÃyÜ,˛!ï˛Ü˛ àƒy§ñ Aviation turbine fuel
~ÓÇ •zˆÏ°!Q…!§!ê˛–

≤Ã6≠ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ ˛õÓ˚ í˛z˛õˆÏÓ˚ í˛zˆÏÕ‘!áï˛ oÓƒ=!°Ó˚ çlƒ ܲÓ˚ ÓƒÓfliy ܲ#
•ˆÏÓ⁄

í˛≠ í˛zˆÏÕ‘!áï˛ oÓƒ=!°Ó˚ çlƒ Óï˛≈Ùyl ܲÓ˚ ÓƒÓfliy å˲ƒyê˛ ~ÓÇ ˆÜ˛w#Î˚ í˛zͲõyò ÷ÕÒ Óy
Central Excise dutyä ã˛y°% ÌyܲˆÏÓ–

≤Ã6≠ !ç~§!ê˛ ã˛y°% •ˆÏ° ï˛yÙyܲ G ï˛yÙyܲçyï˛ oˆÏÓƒÓ˚ ˆ«˛ˆÏe ܲ# •ˆÏÓ⁄

í˛z≠ ï˛yÙyܲ G ï˛yÙyܲçyï˛ oÓƒ !ç~§!ê˛ ÓƒÓfliyÓ˚ xhs˝Ë%˛≈_´ •ˆÏÓ– ~ܲ•z §yˆÏÌ ˆÜ˛w#Î˚
§Ó˚ܲyˆÏÓ˚Ó˚ ~ˆÏòÓ˚ í˛z˛õÓ˚ ˆÜ˛w#Î˚ í˛zͲõyò ÷ÕÒ ôyÎ≈ ܲÓ˚yÓ˚ «˛Ùï˛y ÌyܲˆÏÓ–

≤Ã7≠ ܲ# ôÓ˚ˆÏlÓ˚ !ç~§!ê˛ ã˛y°% ܲÓ˚yÓ˚ ≤ÃhflÏyÓ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ⁄

í˛z≠ ܲÙl ê˛ƒy: ˆÓ§ åxÌ≈yÍ ~ܲ•z ܲÓ˚!˲!_äÈüÈ~Ó˚ í˛z˛õÓ˚ ˆÜ˛w G Ó˚yçƒ myÓ˚y ôyÎ≈ ˜mï˛
(dual) !ç~§!ê˛ ã˛y°% •ˆÏÓ– ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ xhs˝/Ó˚yçƒ åintra-state) §Ó˚ÓÓ˚y•üÈ~Ó˚
í˛z˛õÓ˚ ˆÜ˛w ˆÎ !ç~§!ê˛ ˆlˆÏÓ ï˛yˆÏܲ ˆÜ˛w#Î˚ !ç~§!ê˛ Óy !§!ç~§!ê˛ Ó°y •ˆÏÓ ~ÓÇ
~•z ~ܲ•z §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ Ó˚yçƒ Îy ôyÎ≈ ܲÓ˚ˆÏÓ ï˛yˆÏܲ Ó˚yçƒ !ç~§!ê˛ Óy ~§!§!ç~§!ê˛
Ó°y •ˆÏÓ– ~ܲ•z˲yˆÏÓ ≤Ã!ï˛!ê˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ xyhs˝/Ó˚yçƒ åinter-state) §Ó˚ÓÓ˚yˆÏ•Ó˚
ˆ«˛ˆÏe ˆÜ˛w §Ç•ï˛ åIntegrated) !ç~§!ê˛ Óy xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚ˆÏÓ G ï˛yÓ˚

8
ï˛òyÓ˚!ܲ ܲÓ˚ˆÏÓ–

≤Ã8≠ ˜mï˛ !ç~§!ê˛ ˆÜ˛l ≤ÈÏÎ˚yçl⁄

í˛z/ ˲yÓ˚ï˛ ~ܲ!ê˛ Î%_´Ó˚y‹T…#Î˚ ˆò¢ ˆÎáyˆÏl ˆÜ˛w ~ÓÇ Ó˚yçƒ í˛z˲Î˚ˆÏܲ•z ÎÌyÎÌ xy•zl
≤ÃîÎ˚ˆÏlÓ˚ ÙyôƒˆÏÙ Ü˛Ó˚ ôyÎ≈ G xyòyÎ˚ ܲÓ˚yÓ˚ «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– ~•z ò%•z hflψÏÓ˚Ó˚
§Ó˚ܲyÓ˚ˆÏܲ•z §Ç!Óôyl xl%ÎyÎ˚# !l!ò≈‹T !ܲS%È òy!Î˚c ˛õy°l ܲÓ˚ˆÏï˛ •Î˚ ~ÓÇ ~çlƒ
§¡õˆÏòÓ˚ ≤ÈÏÎ˚yçl– ˆ§•z ܲyÓ˚ˆÏî §Ç!ÓôyˆÏl ˆÎ xy!Ì≈ܲ Î%_´Ó˚y‹T…#Î˚ï˛yÓ˚ ܲÌy Ó°y
•ˆÏÎ˚ˆÏSÈ ˜mï˛ !ç~§!ê˛ ï˛yÓ˚ §yˆÏÌ §D!ï˛˛õ)î≈–

≤Ã9≠ ˆÜ˛yl ܲï,˛≈˛õ«˛ !ç~§!ê˛ ôyÎ≈ ܲÓ˚ˆÏÓ G ï˛yÓ˚ ï˛òyÓ˚!ܲ ܲÓ˚ˆÏÓ⁄

í˛z≠ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚y G ï˛yÓ˚ ï˛òyÓ˚!ܲÓ˚ òy!Î˚c ÌyܲˆÏÓ ˆÜ˛w#Î˚
§Ó˚ܲyˆÏÓ˚Ó˚ñ xlƒ!òˆÏܲ ~§!ç~§!ê˛ ôyÎ≈ ܲÓ˚y G ï˛yÓ˚ ï˛òyÓ˚!ܲÓ˚ òy!Î˚c ÌyܲˆÏÓ Ó˚yçƒ
§Ó˚ܲyˆÏÓ˚Ó˚–

≤Ã10≠ §y¡±!ï˛Ü˛Ü˛yˆÏ° !ç~§!ê˛ÈüÈÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ ˆÜ˛l ˲yÓ˚ˆÏï˛Ó˚ §Ç!Óôyl §ÇˆÏ¢yôl

ܲÓ˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ Óï˛≈ÙyˆÏl §Ç!ÓôyˆÏl ˆÜ˛w G Ó˚yˆÏçƒÓ˚ xy!Ì≈ܲ «˛Ùï˛y (fiscal power) §%!l!ò≈‹TÓ˚*ˆÏ˛õ
!ã˛!•´ï˛ ~ÓÇ ≤ÃyÎ˚ ˆÜ˛yˆÏly ˆ«˛ˆÏe•z ~•z ~!_´Î˚yˆÏÓ˚Ó˚ §Ùy˛õï˛l (overlapping) •Î˚ ly–
ˆÜ˛ˆÏwÓ˚ •yˆÏï˛ ˆÎÙl ˛õîƒ í˛zͲõyòˆÏlÓ˚ í˛z˛õÓ˚ ܲÓ˚ ôyÎ≈ ܲÓ˚yÓ˚ «˛Ùï˛y xyˆÏSÈ åÓƒ!ï˛e´Ù
Ùòñ xy!Ê˛Ùñ lyÓ˚ˆÏܲy!ê˛Ü˛äñ xlƒ!òˆÏܲ ˛õîƒ !Ó!e´Ó˚ í˛z˛õÓ˚ Ó˚yˆÏçƒÓ˚ ܲÓ˚ Ó§yˆÏlyÓ˚
«˛Ùï˛y xyˆÏSÈ– xyhs˝/Ó˚yçƒ ˛õîƒ !Ó!e´Ó˚ í˛z˛õÓ˚ ˆÜ˛ˆÏwÓ˚ ܲÓ˚ Ó§yˆÏlyÓ˚ çyÎ˚ày xyˆÏSÈ
åˆÜ˛w#Î˚ !Óe´Î˚ ܲÓ˚ä !ܲv ~•z ܲÓ˚ Ó˚yçƒ §Ç@˝Ã• ܲˆÏÓ˚ ~ÓDz õ%ˆÏÓ˚yê˛y•z !lˆÏçÓ˚ ܲyˆÏSÈ
ˆÓ˚ˆÏá ˆòÎ˚– ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe ~ܲÙye ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ôyÎ≈ ܲÓ˚yÓ˚
«˛Ùï˛y xyˆÏSÈ–
!ç~§!ê˛ ã˛y°% ܲÓ˚yÓ˚ çlƒ §Ç!Óôyl §ÇˆÏ¢yôˆÏlÓ˚ ≤ÈÏÎ˚yçl !SÈ° ÎyÓ˚ myÓ˚y ˆÜ˛w G
Ó˚yçƒ í˛z˲ˆÏÎ˚•z ~•z ܲÓ˚ ôyÎ≈ G §Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚– ~•z ܲyÓ˚ˆÏî §¡±!ï˛ Ë˛yÓ˚ï˛#Î˚
§Ç!ÓôyˆÏl 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 myÓ˚y §ÇˆÏ¢yôl xyly •ˆÏÎ˚ˆÏSÈ– Óï˛≈ÙyˆÏl
§Ç!ÓôyˆÏlÓ˚ 246~ ôyÓ˚yÎ˚ ˆÜ˛w G Ó˚yçƒ í˛z˲Î˚ˆÏܲ•z ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ôyÎ≈ ܲÓ˚y G
§Ç@˝Ã• ܲÓ˚yÓ˚ «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ–

≤Ã11≠ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓyñ §Çe´yhs˝ ˆÜ˛ylG !Ó!lÙˆÏÎ˚Ó˚ (transaction) í˛z˛õÓ˚ ܲ#˲yˆÏÓ

9
~ܲ•z§yˆÏÌ ˆÜ˛w#Î˚ !ç~§!ê˛ å!§!ç~§!ê˛ä ~ÓÇ Ó˚yçƒ !ç~§!ê˛ å~§!ç~§!ê˛) Ó§yˆÏly
•ˆÏÓ⁄

í˛z≠ ܲÓ˚Ù%_´ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy !ç~§!ê˛ÈüÈÓ˚ xyGï˛yÓ˚ Óy•zˆÏÓ˚ Ìyܲy ˛õîƒ ~ÓÇ ≤ÃhflÏy!Óï˛
≤ÃyÓ˚!Ω˛Ü˛ §#ÙyÓ˚ (threshold limit) l#ˆÏã˛ Ìyܲy !Ó!lÙÎ˚ SÈyí˛¸y ≤Ã!ï˛!ê˛ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ~ܲ•z §yˆÏÌ ˆÜ˛w#Î˚ !ç~§!ê˛ ~ÓÇ Ó˚yçƒ !ç~§!ê˛ ôyÎ≈ ܲÓ˚y •ˆÏÓ–
~•z ò%!ê˛ Ü˛Ó˚ÈüÈ•z ~ܲ•z òyÙ (price) Óy Ù)ˆÏ°ƒÓ˚ (value) í˛z˛õÓ˚ ôyÎ≈ •ˆÏÓó Ó˚yçƒ
Ù)°ƒÎ%_´ ܲÓ˚ (VAT)ÈüÈ~Ó˚ §yˆÏÌ ~áyˆÏl•z ~Ó˚ x!Ù° ܲyÓ˚î ˛õˆÏîƒÓ˚ Ù)ˆÏ°ƒÓ˚ §yˆÏÌ
CENVAT ˆÎyà ܲˆÏÓ˚ Ó˚yçƒ Ù)°ƒÎ%_´ ˆlGÎ˚y •Î˚– ˆÜ˛w#Î˚ !ç~§!ê˛üÈÓ˚ ˆ«˛ˆÏe ˆÎÙl
§Ó˚ÓÓ˚y•Ü˛yÓ˚# Óy @˝Ã•#ï˛y ˆòˆÏ¢Ó˚ ˆÜ˛yÌyÎ˚ xÓfliyl ܲÓ˚ˆÏSÈ çyly çÓ˚&!Ó˚ lÎ˚ ˆï˛Ùl•z
Ó˚yçƒ !ç~§!ê˛ ˆÜ˛Ó°Ùye ï˛ál•z ôyÎ≈ •ˆÏÓ Îál §Ó˚ÓÓ˚y•Ü˛yÓ˚# ~ÓÇ @˝Ã•#ï˛y í˛z˲ˆÏÎ˚
~ܲ•z Ó˚yˆÏçƒ xÓfliyl ܲÓ˚ˆÏÓ–
í˛zòy•Ó˚î 1ñ ôˆÏÓ˚ ˆlGÎ˚y Îyܲ ˆÜ˛w#Î˚ !ç~§!ê˛üÈÓ˚ •yÓ˚ 10 ¢ï˛yÇ¢ ~ÓÇ Ó˚yçƒ
!ç~§!ê˛ •yÓ˚ 10 ¢ï˛yÇ¢– Îál í˛z_Ó˚≤ÈÏòˆÏ¢Ó˚ ˆÜ˛ylG fiê˛#° Óƒy˛õy!Ó˚ ˆ§•z Ó˚yˆÏçƒÓ˚
ˆÜ˛ylG ܲlfiê˛∆yܲ¢l ˆÜ˛y¡õy!lˆÏܲ˛ fiê˛#° ÓyÓ˚ ~ÓÇ Ó˚í˛ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏÓlñ ˆ§•z Óƒy˛õy!Ó˚
˛õˆÏîƒÓ˚ Ù)° òyÙ (basic price) SÈyí˛¸yG 10 ê˛yܲy !§!ç~§!ê˛ ~ÓÇ 10 ê˛yܲy ~§!ç~§!ê˛
xyòyÎ˚ ܲÓ˚ˆÏÓl– ï˛ÑyÓ˚ òy!Î˚c ÌyܲˆÏÓ !§!ç~§!ê˛ÈüÈÓ˚ ê˛yܲy ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚ áyˆÏï˛
~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ê˛yܲy §Ç!Ÿ’‹T Ó˚yçƒ §Ó˚ܲyˆÏÓ˚Ó˚ áyï˛yÎ˚ çÙy ˆòGÎ˚y– xÓ¢ƒ•z
ï˛yˆÏܲ làˆÏò 20 å10È+È10ä ê˛yܲy çÙy !òˆÏï˛ •ˆÏÓ ly ܲyÓ˚î ˆ§ ˆÜ˛lyÓ˚ §ÙÎ˚ Îï˛ê˛y
!§!ç~§!ê˛ Óy ~§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈl Óï˛≈Ùyl ≤ÈÏòÎ˚ ˆÌˆÏܲ ï˛ï˛ê˛y ï˛ÑyˆÏܲ làˆÏò !òˆÏï˛
•ˆÏÓ ly– !ܲv !§!ç~§!ê˛ ˆòGÎ˚yÓ˚ çlƒ ˆÜ˛lyÓ˚ §ÙÎ˚ !ï˛!l ˆÎê%˛Ü%˛ !§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈl
÷ô% ˆ§ê%˛Ü%˛•z !ï˛!l ˆe´!í˛ê˛ õyˆÏÓl– ~ܲ•z˲yˆÏÓ ~§!ç~§!ê˛üÈÓ˚ §ÙÎ˚ ÷ô% ~§!ç~§!ê˛üüÈÓ˚
ˆe´!í˛ê˛ ˛õyGÎ˚y ÎyˆÏÓ– xlƒË˛yˆÏÓ Ó°ˆÏ° !§!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ ~§!ç~§!ê˛
ˆòGÎ˚y ÎyˆÏÓ ly Óy ~§!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ !§!ç~§!ê˛ ˆòGÎ˚y ÎyˆÏÓ ly–
í˛zòy•Ó˚î 2ñ ôˆÏÓ˚ ˆlGÎ˚y Îyܲ !§!ç~§!ê˛üÈÓ˚ •yÓ˚ 10 ¢ï˛yÇ¢ ~ÓÇ ~§!ç~§!ê˛üÈÓ˚
•yÓ˚ 10 ¢ï˛yÇ¢– Î!ò Ù%¡∫•zˆÏÎ˚Ó˚ ˆÜ˛ylG !ÓK˛y˛õl §Çfliy Ù•yÓ˚yˆÏ‹T…Ó˚ ˆÜ˛ylG §yÓyl
≤Ûï˛Ü˛yÓ˚# §ÇfliyˆÏܲ 100 ê˛yܲyÓ˚ !Ó!lÙˆÏÎ˚ !ÓK˛y˛õl ˛õ!Ó˚ˆÏ£ÏÓy ˆòÎ˚ ˆ§•z !ÓK˛y˛õl
§Çfliy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ù)° òyˆÏÙÓ˚ í˛z˛õÓ˚ 10 ¢ï˛yÇ¢ !§!ç~§!ê˛ ~ÓÇ 10 ¢ï˛yÇ¢ ~§!ç~§!ê˛
xyòyÎ˚ ܲÓ˚ˆÏÓ– ï˛yÓ˚ òy!Î˚c ÌyܲˆÏÓ !§!ç~§!ê˛üÈÓ˚ ê˛yܲy ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚ áyï˛yÎ˚
~ÓÇ ~§!ç~§!ê˛üÈÓ˚ ê˛yܲy §Ç!Ÿ’‹T Ó˚yçƒ §Ó˚ܲyˆÏÓ˚Ó˚ áyï˛yÎ˚ çÙy ˆòGÎ˚y– xÓ¢ƒ•z
ï˛yˆÏܲ làˆÏò 20 (10 + 10) ê˛yܲy çÙy !òˆÏï˛ •ˆÏÓ ly ܲyÓ˚î ˙ §Çfliy ˆÜ˛lyÓ˚ §ÙÎ˚
Îï˛ê˛y !§!ç~§!ê˛ Óy ~§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈ Óï˛≈Ùyl ≤ÈÏòÎ˚ ˆÌˆÏܲ ï˛ï˛ê˛y ï˛yˆÏܲ làˆÏò
!òˆÏï˛ •ˆÏÓ ly– !ܲv !§!ç~§!ê˛ ˆòGÎ˚yÓ˚ çlƒ ˆÜ˛lyÓ˚ §ÙÎ˚ ˆ§ ˆÎê%˛Ü%˛ !§!ç~§!ê˛

10
!òˆÏÎ˚ˆÏSÈ ÷ô% ˆ§ê%˛Ü%˛•z ˆ§ ˆe´!í˛ê˛ ˛õyˆÏÓ– ~ܲ•z˲yˆÏÓ ~§!ç~§!ê˛üȈòGÎ˚yÓ˚ §ÙÎ˚ ÷ô%
!§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˛õyGÎ˚y ÎyˆÏÓ– xlƒË˛yˆÏÓ Ó°ˆÏ° ~§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ
!§!ç~§!ê˛ ˆòGÎ˚y ÎyˆÏÓ ly Óy ~§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ !§!ç~§!ê˛ ˆòGÎ˚y ÎyˆÏÓ
ly–

≤Ã12≠ !ç~§!ê˛ÈüÈÓ˚ ܲyÓ˚ˆÏî ˆò¢ ܲ# ܲ# §%Ê˛° ˛õyˆÏÓ⁄

í˛z/ ˲yÓ˚ˆÏï˛ ˛õˆÏÓ˚y«˛ ܲÓ˚ §ÇflÒyˆÏÓ˚Ó˚ ˆ«˛ˆÏe !ç~§!ê˛ ~ܲ!ê˛ x!ï˛ =Ó˚&c˛õ)î≈ ˛õòˆÏ«˛˛õ–
ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ ~ܲy!ôܲ ܲÓ˚ Ùye ~ܲ!ê˛ Ü˛Ó˚ÈüÈ~ §Ç•ï˛ ܲˆÏÓ˚ ~ˆÏl ~ÓÇ !ë˛Ü˛
xyˆÏàÓ˚ ôyˆÏ˛õ ˆòGÎ˚y ܲÓ˚ÈüȈÏܲ ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ §%ˆÏÎyà ܲˆÏÓ˚ !òˆÏÎ˚ !ç~§!ê˛ÈüÈÓ˚
ÓƒÓfliy ܲÓ˚ÈüÈ~Ó˚ í˛z˛õÓ˚ ܲÓ˚ Ó§yˆÏlyÓ˚ (cascading effect) ˆl!ï˛Óyã˛Ü˛ ≤Ã!ï˛!e´Î˚y ܲÙyˆÏÓ
~ÓÇ ~ܲ!ê˛ §yôyÓ˚î ˆò¢Óƒy˛õ# ÓyçyÓ˚ ˜ï˛!Ó˚Ó˚ ˛õÌ ≤âhflÏ •ˆÏÓ– í˛z˛õˆÏ˲y_´yˆÏòÓ˚ åcon-
sumersä çlƒ §ÓˆÏã˛ˆÏÎ˚ Óí˛¸ °y˲ Óï˛≈ÙyˆÏl ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ §Ó !Ù!°ˆÏÎ˚ ˆÎ 25ÈüÈ30
¢ï˛yÇ¢ ܲÓ˚ ӈϧ ï˛yÓ˚ ˆÓyV˛y xˆÏlܲê˛y Ü˛ÙˆÏÓ– !ç~§!ê˛ ã˛y°% •ˆÏ° ˆò¢#Î˚ G xyhs˝ç≈y!ï˛Ü˛
ÓyçyˆÏÓ˚ xyÙyˆÏòÓ˚ í˛zͲõyòl xyÓ˚G ˆÓ!¢ ≤Ã!ï˛ˆÏÎy!àï˛yÙ)°Ü˛ •ˆÏÎ˚ í˛zë˛ˆÏÓ– §Ù#«˛yÎ˚
ˆòáy ˆàˆÏSÈ ~!ê˛ ã˛y°% •GÎ˚yÓ˚ §yˆÏÌ §yˆÏÌ xÌ≈˜Ïl!ï˛Ü˛ Ó,!k˛ ÷Ó˚& •ˆÏÓ– ~SÈyí˛¸yG ܲÓ˚
!˲!_ (tax base) xyÓ˚G !Óhfl,Ïï˛ •ˆÏÎ˚ Gë˛yÓ˚ ܲyÓ˚ˆÏî ˆÜ˛w G Ó˚yˆÏçƒÓ˚ xyÎ˚ Ó,!k˛ ˆ˛õˆÏï˛
˛õyˆÏÓ˚– ˆÙyê˛ Óy!îˆÏçƒÓ˚ ˛õ!Ó˚Ùyî ~ÓÇ Ü˛Ó˚ xyl%àï˛ƒ åtax complianceä Óyí˛¸ˆÏÓ– ~•z
ÓƒÓfliyÎ˚ fl∫FSÈï˛y ÌyܲyÓ˚ ܲyÓ˚ˆÏî ï˛òyÓ˚!ܲˆÏï˛G §%!Óôy •ˆÏÓ–

≤Ã13≠ xy•z!ç~§!ê˛È ܲ#⁄

í˛z≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ xyhs˝/Ó˚yçƒ !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ˆÜ˛w §Ç•ï˛
!ç~§!ê˛ åxy•z!ç~§!ê˛) ôyÎ≈ ܲÓ˚ˆÏÓ ~ÓÇ §Ç@˝Ã• ܲÓ˚ˆÏÓ– §Ç!ÓôyˆÏlÓ˚ 269~ ôyÓ˚y
xl%ÎyÎ˚# xyhs˝/Ó˚yçƒ Óy!îˆÏçƒÓ˚ ˆ«˛ˆÏe ˆÎ§Ó !Ó!lÙÎ˚ •ˆÏÓ Ë˛yÓ˚ï˛ §Ó˚ܲyÓ˚ ï˛yÓ˚ í˛z˛õÓ˚
ܲÓ˚ ôyÎ≈ ܲÓ˚ˆÏÓ G §Ç@˝Ã• ܲÓ˚ˆÏÓ– ~•z ܲÓ˚ ˆÜ˛w G Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ ˛õy°≈yˆÏÙrê˛ xl%ˆÏÙy!òï˛
xy•zl ~ÓÇ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢ xl%ÎyÎ˚# Órê˛l ܲÓ˚y •ˆÏÓ–

≤Ã14≠ !ç~§!ê˛üÈÓ˚ •yÓ˚ ˆÜ˛ !ë˛Ü˛ ܲÓ˚ˆÏÓ⁄

í˛z≠ ˆÜ˛w G Ó˚yçƒ ˆÎÔÌ˲yˆÏÓ !§!ç~§!ê˛ G ~§!ç~§!ê˛üÈÓ˚ •yÓ˚ !fliÓ˚ ܲÓ˚ˆÏÓ– ~•z
•yÓ˚ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢ ˆÙˆÏl !ÓK˛y!˛õï˛ •ˆÏÓ–

11
≤Ã15≠ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ Ë)˛!Ùܲy ܲ# •ˆÏÓ⁄

í˛z≠ ˆÜ˛w#Î˚ xÌ≈Ùsf# å!Î!l ܲyí˛z!™ˆÏ°Ó˚ ˆã˛Î˚yÓ˚Ùƒyläñ ˆÜ˛w#Î˚ Ó˚y‹T…Ùsf# åÓ˚yçfl∫ä~ÓÇ

!Ó!˲ߨ Ó˚yˆÏçƒÓ˚ xÌ≈ ˘ ܲÓ˚ !Ó£ÏÎ˚ܲ Ùsf#ˆÏòÓ˚ !lˆÏÎ˚ !ç~§!ê˛ Ü˛yí˛z!™° à!ë˛ï˛ •ˆÏÓ– ~•z
ܲyí˛z!™° ˆÜ˛w G Ó˚yçƒ=!°ˆÏܲ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!° §¡õˆÏܲ≈ §%˛õy!Ó˚¢ ܲÓ˚ˆÏÓÈüüüÈ
1ä ˆÜ˛wñ Ó˚yçƒ Óy fliyl#Î˚ ≤ây§l ˆÎ§Ó ܲÓ˚ñ ˆ§§ñ ~ÓÇ §yÓ˚ã˛yç≈ ôyÎ≈ ܲˆÏÓ˚
ï˛yˆÏòÓ˚ ˆÜ˛yl=!° !ç~§!ê˛ÈüÈÓ˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ ܲÓ˚y §Ω˛Ó–
2ä !ç~§!ê˛üÈÓ˚ xyGï˛yÎ˚ ˆÜ˛yl ˆÜ˛yl ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ÌyܲˆÏÓ ~ÓÇ ˆÜ˛yl=!°
~Ó˚ xyGï˛yÓ˚ Óy•zˆÏÓ˚ ÌyܲˆÏÓ–
3ä ܲál ˆÌˆÏܲ xˆÏ¢y!ôï˛ ˆ˛õˆÏê˛∆y!°Î˚yÙñ ˆÙyê˛Ó˚ !flõ!Ó˚ê˛ åˆ˛õê˛∆°äñ •y•z !flõí˛
!í˛ˆÏç°ñ ≤ÃyÜ,˛!ï˛Ü˛ àƒy§ñ ~ÓÇ xƒy!˲ˆÏÎ˚¢l ê˛yÓ˚Óy•zl Ê%˛ˆÏÎ˚°ÈüÈ~Ó˚ í˛z˛õÓ˚ !ç~§!ê˛
ôyÎ≈ •ˆÏÓ–
4ä xyò¢≈ !ç~§!ê˛ xy•zlñ xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚y G Ó^˝ê˛ˆÏlÓ˚ l#!ï˛ ~ÓÇ §Ó˚ÓÓ˚yˆÏ•Ó˚
~°yܲy §Çe´yhs˝ l#!ï˛–
5ä ˆÜ˛ylG ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy (threshold limit) ÌyܲˆÏ° ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚
!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ ly–
6ä •yÓ˚=!°Ó˚ ÙˆÏôƒ !Ó!˲ߨ lƒ)lï˛Ù •yÓ˚ (floor rate) ~ÓÇ ï˛yˆÏòÓ˚ !ç~§!ê˛ Óƒyu˛
ˆòGÎ˚y ÌyܲˆÏÓ–
7ä ˆÜ˛ylG ≤ÃyÜ,˛!ï˛Ü˛ ò%ˆÏÎ≈yà Óy !Ó˛õÎ≈ˆÏÎ˚Ó˚ §ÙÎ˚ Óyí˛¸!ï˛ §¡õò §Ç@˝ÃˆÏ•Ó˚ ≤ÈÏÎ˚yçˆÏl
!l!ò≈‹T §ÙˆÏÎ˚Ó˚ çlƒ ˆÎ ˆÜ˛ylG !ӈϢ£Ï •yÓ˚ !fliÓ˚ ܲÓ˚y–
8ä í˛z_Ó˚ ˛õ)Ó≈yMÈ˛ˆÏ°Ó˚ Ó˚y烧Ù)•ñ ç¡ø% ܲyŸ¬#Ó˚ñ !•Ùyã˛° ≤ÈÏò¢ ~ÓÇ í˛z_Ó˚yáˆÏ[˛Ó˚
çlƒ !ӈϢ£Ï ÓƒÓfliy åspecial provisionä ܲÓ˚y–
9ä ܲyí˛z!™ˆÏ°Ó˚ !lÓ≈y!ã˛ï˛ !ç~§!ê˛ §Çe´yhs˝ xlƒ ˆÎ ˆÜ˛ylG !Ó£ÏÎ˚–

≤Ã16≠ !ç~§!ê˛ Ü˛# l#!ï˛ ˆÙˆÏl ã˛°ˆÏÓ⁄

í˛z≠ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ ܲÙ≈˛õk˛!ï˛Ó˚ myÓ˚y ˆÜ˛w G Ó˚yçƒ ~ÓÇ !Ó!˲ߨ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ
!ç~§!ê˛ §Çe´yhs˝ !Ó!˲ߨ !ӣψÏÎ˚ §Ùß∫Î˚ !l!Ÿã˛ï˛ ܲÓ˚y •ˆÏÓ– §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù
§ÇˆÏ¢yôl#ñ 2016 ӈϰˆÏSÈ !lˆÏçˆÏòÓ˚ !Ó!˲ߨ ܲyÎ≈yÓ°# §¡õyòl ܲÓ˚yÓ˚ §ÙÎ˚ !ç~§!ê˛
ܲyí˛z!™° ˆÎl !ç~§!ê˛ ÓƒÓfliy!ê˛ˆÏܲ §%§Ù!ß∫ï˛ Ü˛ˆÏÓ˚ àˆÏí˛¸ ˆï˛y°y ~ÓÇ ˛õîƒ Óy
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ ~ܲ çyï˛#Î˚ §%§Ù!ß∫ï˛ ÓyçyˆÏÓ˚Ó˚ ≤ÈÏÎ˚yçl#Î˚ï˛yÓ˚ ܲÌy ÙyÌyÎ˚ Ó˚yˆÏá–

≤Ã17≠ !ç~§!ê˛ Ü˛yí˛z!™° ܲ#˲yˆÏÓ !§k˛yhs˝ ˆlˆÏÓ⁄

12
í˛z≠ §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 ӈϰˆÏSÈ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ° ˆÜ˛ylG !§k˛yhs˝
ˆlGÎ˚yÓ˚ §ÙÎ˚ í˛z˛õ!fliï˛ G ˆË˛yê˛òylܲyÓ˚# =Ó˚&c˛õ)î≈ §ò§ƒˆÏòÓ˚ ˆË˛yˆÏê˛Ó˚ xhs˝ï˛ !ï˛lÈüÈã˛ï%˛Ì≈yÇ¢
ˆË˛yê˛ ˆ˛õˆÏÎ˚ §Çáƒyà!Ó˚¤˛ï˛y xç≈l ܲˆÏÓ˚– §Ë˛yÎ˚ ~Ùl ˆË˛yˆÏê˛Ó˚ ˆ«˛ˆÏe ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚
ˆòGÎ˚y ˆË˛yˆÏê˛Ó˚ Ù)°ƒ •ˆÏÓ ≤Ãò_ ˆË˛yˆÏê˛Ó˚ ~ܲÈüÈï˛,ï˛#Î˚yÇ¢ ~ÓÇ §Ó Ó˚yˆÏçƒÓ˚ ˆË˛yˆÏê˛Ó˚
Ù)°ƒ •ˆÏÓ ˆòGÎ˚y ˆË˛yˆÏê˛Ó˚ ò%•zÈüÈï˛,ï˛#Î˚yÇ¢– §Ë˛yÎ˚ ˆÜ˛yÓ˚yˆÏÙÓ˚ çlƒ ܲyí˛z!™ˆÏ°Ó˚ xhs˝ï˛
xˆÏô≈ܲ §òˆÏ§ƒÓ˚ í˛z˛õ!fli!ï˛ ≤ÈÏÎ˚yçl–

≤Ã18≠ ≤ÃhflÏy!Óï˛ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲyˆÏܲ !ç~§!ê˛ !òˆÏï˛ •ˆÏÓ⁄

í˛z≠ ≤ÃhflÏy!Óï˛ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚ !òˆÏï˛ •ˆÏÓ– ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚
ˆ«˛ˆÏe !l!ò≈‹T !ܲS%È ˆ«˛e SÈyí˛¸y åˆÎÙl ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy x!ï˛e´Ù ly ܲÓ˚ˆÏ°G ˆÎáyˆÏl
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚ !òˆÏï˛ •ˆÏÓä ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy xÌ≈yÍ 10 °«˛ ê˛yܲy åí˛z_Ó˚
˛õ)Ó≈yMÈ˛ˆÏ°Ó˚ çlƒ 5 °«˛ ê˛yܲyä x!ï˛e´Ù ܲÓ˚ˆÏ°•z ܲÓ˚ !òˆÏï˛ •ˆÏÓ– §Ó xhs˝/Ó˚yçƒ ˛õîƒ
~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ˆ«˛ˆÏe !§!ç~§!ê˛/~§!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ ~ÓÇ xyhs˝/
Ó˚yçƒ ˛õîƒ ~ÓǢÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe xy•z!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ– !l!ò≈‹T
xy•zˆÏlÓ˚ •yÓ˚ xl%ÎyÎ˚# !§!ç~§!ê˛/ ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ–

≤Ã19≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ «%˛o ܲÓ˚òyï˛yˆÏòÓ˚ ܲ# §%!Óôy •ˆÏÓ⁄

í˛z≠ Óy!£Ï≈ܲ ˆÙyê˛ ê˛yl≈G˲yÓ˚ 10 °«˛ ê˛yܲyÓ˚ Ü˛Ù •ˆÏ° ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚ !òˆÏï˛
•ˆÏÓ ly– åˆÙyê˛ ê˛yl≈G˲yÓ˚ !•§yˆÏÓÓ˚ §ÙÎ˚ xÈüÈܲÓ˚ˆÏÎyàƒ ~ÓÇ Ü˛Ó˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•ñ
ܲÓ˚Ù%_´ §Ó˚ÓÓ˚y• È˛õîƒÈ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!lÓ˚ Ù)°ƒ xhs˝Ë%˛≈_´ ܲÓ˚ˆÏï˛ •ˆÏÓó ÷ô% ܲÓ˚Ù)°ƒ
ÎÌy !ç~§!ê˛ÈüÈê%˛Ü%˛ Óyò ÎyˆÏÓ–ä §Ó≈˲yÓ˚ï˛#Î˚ !Óã˛yˆÏÓ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚ !ÓˆÏÓã˛ly ܲÓ˚y
•ˆÏÓ– í˛z_Ó˚ÈüÈ˛õ)Ó≈yMÈ˛ˆÏ°Ó˚ Ó˚yçƒ G !§!ܲˆÏÙÓ˚ çlƒ SÈyˆÏí˛¸Ó˚ §)ã˛ly •ˆÏÓ 5 °«˛ ê˛yܲy– ܲÓ˚
ˆòGÎ˚yÓ˚ §ÙÎ˚ §ÙhflÏ Ü˛Ó˚òyï˛y•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ åxy•z!ê˛!§äÈüÈÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
ˆÎ ܲÓ˚òyï˛y xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ÌyˆÏܲl Óy !Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙ ˆÙˆÏl ܲÓ˚
ˆòˆÏÓl !ï˛!l ˆÜ˛ylG ≤ÃyÓ˚!Ω˛Ü˛ ܲÓ˚Ù%_´ §#ÙyÓ˚ §%!Óôy ˛õyˆÏÓl ly–

≤Ã20≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲ#˲yˆÏÓ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓyˆÏܲ ˆ◊î#ܲÓ˚î åclassifyä ܲÓ˚y
•ˆÏÓ⁄

í˛z≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ˛õˆÏîƒÓ˚ ˆ◊î#ܲÓ˚î ܲÓ˚y •ˆÏÓ ~•zã˛~§~l (Harmonized Sys-
tem of Nomenclature) xl%ÎyÎ˚#– ˆÎ§Ó ܲÓ˚òyï˛yÓ˚ ê˛yl≈G˲yÓ˚ 1É5 ˆÜ˛y!ê˛Ó˚ ˆÓ!¢

13
!ܲv 5 ˆÜ˛y!ê˛Ó˚ Ü˛Ù ï˛ÑyÓ˚y 2 xˆÏB˛Ó˚ ˆÜ˛yí˛ ~ÓÇ ÎyˆÏòÓ˚ ê˛yl≈G˲yÓ˚ 5 ˆÜ˛y!ê˛Ó˚ ˆÓ!¢
ï˛yÓ˚y 4 xˆÏB˛Ó˚ ˆÜ˛yí˛ ÓƒÓ•yÓ˚ ܲÓ˚ˆÏÓl– ˆÎ ܲÓ˚òyï˛yÓ˚ ê˛yl≈G˲yÓ˚ 1É5 ˆÜ˛y!ê˛Ó˚ ܲÙ
ïÑ˛yˆÏܲ •zl˲ˆÏÎ˚ˆÏ§ ~•zã˛~§~l ˆÜ˛yí˛ í˛zˆÏÕ‘á ܲÓ˚ˆÏï˛ •ˆÏÓ ly–
!Ó!˲ߨ ˛õ!Ó˚ˆÏ£ÏÓyˆÏܲ §y!Ë≈˛§ xƒyܲyí˛z!rê˛Ç ˆÜ˛yí˛ å~§~!§ä myÓ˚y ˆ◊î#ܲÓ˚î ܲÓ˚y
•ˆÏÓ–

≤Ã21≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ xyÙòy!lÓ˚ í˛z˛õÓ˚ ܲ#˲yˆÏÓ Ü˛Ó˚ Ó§yˆÏly •ˆÏÓ⁄

í˛z≠ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy xyÙòy!l ܲÓ˚y xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ àîƒ Ü˛Ó˚y •ˆÏÓ ~ÓÇ
xyÙòy!l ܲˆÏÓ˚ ˆòˆÏ¢ xyly ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚y •ˆÏÓ–
àhs˝Óƒ l#!ï˛ (Destination principle) ˆÙˆÏl !fliÓ˚ ܲÓ˚y •ˆÏÓ ˆÜ˛yÌyÎ˚ ܲÓ˚ !òˆÏï˛ •ˆÏÓ–
xyÙòy!l ܲÓ˚y ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ˆÎ Ó˚yˆÏçƒ ÓƒÓ•yÓ˚ åconsumeä ܲÓ˚y •ˆÏÓ ˆ§•z
Ó˚yˆÏçƒÓ˚ áyˆÏï˛ ~•z ÓyÓò ~§!ç~§!ê˛ çÙy •ˆÏÓ– xyÙòy!l ܲÓ˚yÓ˚ §ÙÎ˚ ˛õîƒ Óy
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ ˆÎ !ç~§!ê˛ ˆòGÎ˚y •ˆÏÓ ï˛y §¡õ)î≈Ó˚*ˆÏ˛õ SÈyí˛¸ ˆòGÎ˚y •ˆÏÓ–

≤Ã22≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ Ó˚Æy!lÓ˚ ˆ«˛ˆÏe ܲ# l#!ï˛ ˆlGÎ˚y •ˆÏÓ⁄

í˛z≠ Ó˚Æy!lˆÏܲ ¢)lƒ òÓ˚ §Ó˚ÓÓ˚y• ӈϰ àîƒ Ü˛Ó˚y •ˆÏÓ– ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!l
ܲÓ˚ˆÏ° ˆÜ˛ylG ܲÓ˚ !òˆÏï˛ •ˆÏÓ ly– ~•z §ÙÎ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ åxy•z!ê˛!§äÈüÈÓ˚
§%!Óôy ˆÌˆÏܲ ÎyˆÏÓ ~ÓÇ Ó˚Æy!lܲyÓ˚# ~•z ˆe´!í˛ê˛ !Ó˚Ê˛yu˛ !lˆÏï˛ ˛õyÓ˚ˆÏÓ–

≤Ã23≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲˆÏ¡õy!ç¢l !flÒÙüÈ~ ܲ# §%!Óôy ÌyܲˆÏÓ⁄

í˛z≠ «%˛o ܲÓ˚òyï˛y ÎÑyˆÏòÓ˚ Óy!£Ï≈ܲ ˆÙyê˛ ê˛yl≈G˲yÓ˚ 50 °«˛ ê˛yܲyÓ˚ Ü˛Ù ïÑ˛yÓ˚y ~•z
ܲˆÏ¡õy!ç¢l ˆ°!˲üÈÓ˚ çlƒ ˆÎyàƒ !ÓˆÏÓ!ã˛ï˛ •ˆÏÓl– ~•z !flÒˆÏÙ ˆÜ˛ylG ܲÓ˚òyï˛y ï˛ÑyÓ˚
§yÓ˚y ÓSȈÏÓ˚Ó˚ ê˛yl≈G˲yˆÏÓ˚Ó˚ 1 ¢ï˛yÇ¢ ܲÓ˚ Ó˚*ˆÏ˛õ ˆòˆÏÓl ~ÓÇ !ï˛!l ˆÜ˛ylG xy•z!ê˛!§üÈÓ˚
§%!Óôy ˛õyˆÏÓl ly– !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ l)ƒlï˛Ù •yÓ˚ (floor rate) ~ܲ
¢ï˛yLjϢÓ˚ Ü˛Ù •ˆÏÓ ly– ܲˆÏ¡õy!ç¢l ˆ°!˲ÈüȈÏï˛ Ìyܲy ˆÜ˛ylG ܲÓ˚òyï˛y ï˛yÓ˚ @˝Ã•#ï˛yˆÏòÓ˚
ˆÌˆÏܲ ˆÜ˛ylG ܲÓ˚ ˆlˆÏÓl ly– ˆÎ ܲÓ˚òyï˛y xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚l Óy !Ó˛õÓ˚#ï˛
xyˆÏÓ˚y˛õ ÓƒÓfliy å!Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙä xl%ÎyÎ˚# ܲÓ˚ ˆòl !ï˛!l ܲˆÏ¡õy!ç¢l
!flÒˆÏÙÓ˚ xyGï˛yÎ˚ xy§ˆÏï˛ ˛õyÓ˚ˆÏÓl ly–

14
≤Ã24≠ ܲˆÏ¡õy!ç¢l !flÒÙ!ê˛ ˙!FSÈܲ åoptionaläñ ly Óyôƒï˛yÙ)°Ü˛ åcompulsoryä⁄

í˛z≠˙!FSÈܲ–
≤Ã25≠ !ç~§!ê˛~l ܲ# ~ÓÇ !ç~§!ê˛ ÓƒÓfliyÎ˚ ~Ó˚ Ë)˛!Ùܲy ܲ#⁄

í˛z≠ !ç~§!ê˛~l Ó°ˆÏï˛ ˆÓyV˛yÎ˚ =í˛§ xƒyu˛ §y!Ë≈˛§ ê˛ƒy: ˆlê˛GÎ˚yÜ≈˛– !ç~§!ê˛üÈÓ˚
!Ó!˲ߨ ≤ÈÏÎ˚yçl ˆÙê˛yˆÏlyÓ˚ çlƒ !ç~§!ê˛~l lyˆÏÙ !ӈϢ£Ï í˛zˆÏj¢ƒ §yôˆÏlÓ˚ ~•z ÓƒÓfliy!ê˛
≤Ã›ï˛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ– !ç~§!ê˛~l ˆÜ˛wñ Ó˚yçƒñ ܲÓ˚òyï˛y ~ÓÇ !lˆÏçˆÏòÓ˚ fl∫yÌ≈ç!í˛¸ï˛
~Ùl §Ü˛ˆÏ° åstakeholderä !ç~§!ê˛ ≤ÃîÎ˚ˆÏlÓ˚ çlƒ ~ܲ!ê˛ §Ó≈çl#l ï˛Ìƒ≤ÃÎ%!_´àï˛
˛õ!Ó˚ܲyë˛yˆÏÙy (shared IT infrastructure) ≤Ã›ï˛ Ü˛Ó˚ˆÏÓ ~ÓÇ ~•z §Çe´yhs˝ ˛õ!Ó˚ˆÏ£ÏÓy
ˆòˆÏÓ– !ç~§!ê˛~lüÈ~Ó˚ ÙˆÏôƒ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!° ÌyܲˆÏÓÈüüüÈ
1ä ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ §%!Óôy ܲÓ˚y
2ä ˆÜ˛w G Ó˚yˆÏçƒÓ˚ ܲyˆÏSÈ !Ó˚ê˛yl≈ ˆ˛õÔшÏSÈ ˆòGÎ˚y
3ä xy•z!ç~§!ê˛ÈüÈÓ˚ !•§yÓ Ó˚yáy ~ÓÇ ï˛y !l‹õ!_ ܲÓ˚y
4ä Óƒy!B˛Ç ˆlê˛GÎ˚yˆÏܲ≈Ó˚ §yˆÏÌ Ü˛Ó˚òyˆÏlÓ˚ !Ó¢ò !Ù!°ˆÏÎ˚ ˆòáy
5ä ܲÓ˚òyï˛yÓ˚ !Ó˚ê˛yˆÏl≈Ó˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ˆÜ˛w G Ó˚y烈Ïܲ lyly ~Ùxy•z~§ !Ó˚ˆÏ˛õyê˛≈
˛õyë˛yˆÏly
6ä ܲÓ˚òyï˛yÓ˚ ˆ≤ÃyÊ˛y•z° !ӈϟ’£Ïî ܲÓ˚y
7ä •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ Ùƒy!ã˛Çñ !Ó˚˲y§≈y° G !Ó˚ˆÏÜœ˛ˆÏÙÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î fl∫Î˚Ç!e´Î˚
Ùƒy!ã˛Ç ÓƒÓfliy ã˛y°yˆÏly–
§Ó≈çl#l !ç~§!ê˛~l ˆ˛õyê≈˛y° ˜ï˛!Ó˚ ܲÓ˚y ~ÓÇ ˆÓ˚!çˆÏfiê˛∆¢lñ ˆ˛õˆÏÙrê˛ñ !Ó˚ê˛yl≈ ~ÓÇ
~Ùxy•z~§˘ !Ó˚ˆÏ˛õyê˛≈ÈüÈ~Ó˚ ÙˆÏï˛y ÓƒÓ•y!Ó˚ܲ ≤ÈÏÎ˚yçl §yÙ°yˆÏlyÓ˚ çlƒ !ç~§!ê˛~lÈüÈ ˆÜ˛
≤Ã›ï˛ Ü˛Ó˚y •ˆÏFSÈ– !ç~§!ê˛~lÈ §Ó≈çl#l !ç~§!ê˛ ˆ˛õyê≈˛y°üÈˆÜ˛ Óï˛≈Ùyl ܲÓ˚ ≤ây§ˆÏlÓ˚
§yˆÏÌ Î%_´ ܲˆÏÓ˚ ˆòˆÏÓ– ~SÈyí˛¸yG !ç~§!ê˛~l 19!ê˛ Ó˚yçƒ ~ÓÇ ˆÜ˛w¢y!§ï˛ xMÈ˛°=!°Ó˚
åModelüÈ2 Ó˚yçƒä çlƒ xƒyˆÏ§§ˆÏÙrê˛ñ x!í˛ê˛ñ !Ó˚Ê˛yu˛˛ñ xy!˛õ° •zï˛ƒy!ò ≤Ãy!hs˝Ü˛ Ù!í˛í˛z°
(back-end module) ˜ï˛!Ó˚ ܲÓ˚ˆÏSÈ– !§!Ó•z!§ ~ÓÇ ÙˆÏí˛°ÈüÈ1 Ó˚yçƒ=!° å15!ê˛ Ó˚yçƒä
!lˆÏçˆÏòÓ˚ back-end module ˜ï˛!Ó˚ ܲÓ˚ˆÏSÈ– lï%˛l ܲÓ˚ ÓƒÓfliy Ù§,î˲yˆÏÓ ã˛y°% ܲÓ˚yÓ˚
çlƒ !ç~§!ê˛üÈÓ˚ ≤ÃyÓ˚!Ω˛Ü˛ åfront-endä G ≤Ãy!hs˝Ü˛ ÓƒÓfliyÓ˚ §Ç•!ï˛Ü˛Ó˚ˆÏîÓ˚ ܲyç!ê˛ Îï˛
o&ï˛ §Ω˛Ó ˆ¢£Ï ܲˆÏÓ˚ ˛õÓ˚#«˛y ܲˆÏÓ˚ ˆòˆÏá !lˆÏï˛ •ˆÏÓ–
≤Ã26≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲ#˲yˆÏÓ Ùï˛!ÓˆÏÓ˚yô !l‹õ!_ ܲÓ˚y •ˆÏÓ⁄
í˛z≠ §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 ôyÓ˚y xl%ÎyÎ˚# !ç~§!ê˛ Ü˛yí˛z!™° !l¡¨!°!áï˛

15
Ùï˛!ÓˆÏÓ˚yô=!°Ó˚ !l‹õ!_˘!Óã˛yˆÏÓ˚Ó˚ çlƒ ~ܲ!ê˛ ÓƒÓfliy ≤ÃîÎ˚l ܲÓ˚ˆÏÓÈüüüÈ
1ä ˲yÓ˚ï˛ §Ó˚ܲyÓ˚ ~ÓÇ ~ܲ Óy ~ܲy!ôܲ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ Ùï˛!ÓˆÏÓ˚yôó xÌÓy
2ä ˲yÓ˚ï˛ §Ó˚ܲyÓ˚ ~ÓÇ ~ܲ Óy ~ܲy!ôܲ Ó˚yçƒ ~ܲ!òˆÏܲñ x˛õÓ˚!òˆÏܲ ~ܲ Óy
~ܲy!ôܲ Ó˚yçƒó xÌÓy
3ä ò%•z Óy ï˛ˆÏï˛y!ôܲ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ Ùï˛!ÓˆÏÓ˚yôñ
Îál ~•z Ùï˛!ÓˆÏÓ˚yô ܲyí˛z!™ˆÏ°Ó˚ ˆÜ˛ylG §%˛õy!Ó˚¢ Óy ï˛yÓ˚ ≤ÈÏÎ˚yˆÏàÓ˚ ܲyÓ˚ˆÏî
§,!‹T •ˆÏÓ–

≤Ã27≠ !ç~§!ê˛ ã˛y°% ܲÓ˚yÓ˚ çlƒ xyÓ˚ ܲ# ܲ# xy•zl ≤ÃîÎ˚ˆÏlÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈ⁄

í˛z≠ ˛õy°≈yˆÏÙrê˛ ~ÓÇ Ó˚yˆÏçƒÓ˚ !Óôyl§Ë˛y=!°ˆÏܲ §Ç!Óôyl xl%§yˆÏÓ˚ !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚
çlƒ åˆÜ˛w#Î˚ !ç~§!ê˛ !Ó°ñ §Ç•ï˛ !ç~§!ê˛ !Ó° ~ÓÇ Ó˚yçƒ !ç~§!ê˛ !Ó°ä í˛z˛õÎ%_´
xy•zl ˛õy¢ ܲÓ˚yˆÏï˛ •ˆÏÓ– §Ç!Óôyl §ÇˆÏ¢yôˆÏlÓ˚ çlƒ ò%•zÈüÈï,˛ï˛#Î˚yÇ¢ à!Ó˚¤˛ï˛y ≤ÈÏÎ˚yçlñ
!ܲv !ç~§!ê˛ !ӈϰÓ˚ çlƒ §Ó˚° åsimpleä à!Ó˚¤˛ï˛y òÓ˚ܲyÓ˚– ˆÜ˛Ó°Ùye ˛õy°≈yˆÏÙrê˛
~ÓÇ §Ç!Ÿ’‹T Ó˚yçƒ=!° !ç~§!ê˛ xy•zl ˛õy¢ ܲÓ˚yÓ˚ ˛õˆÏÓ˚•z ܲÓ˚ ôyÎ≈ ܲÓ˚y ÎyˆÏÓ–

16
 2
ˆ°!˲ ôyÎ≈ ܲÓ˚y ~ÓÇ Ü˛Ó˚ ˆÌˆÏܲ xÓƒy•!ï˛
LEVY OF AND EXEMPTION FROM TAX

≤Ã1≠ !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚ «˛Ùï˛yÓ˚ í˛zͧ ܲ#⁄

í˛z≠ §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 myÓ˚y 246~ ôyÓ˚yÎ˚ ˆÜ˛w G Ó˚yçƒ í˛z˲Î˚ˆÏܲ•z
!ç~§!ê˛ xy•zl ≤ÃîÎ˚l ܲÓ˚yÓ˚ «˛Ùï˛yñ ܲÓ˚ ôyÎ≈ ܲÓ˚y G §Ç@˝Ã• ܲÓ˚yÓ˚ «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ–
§!¡ø!°ï˛Ë˛yˆÏÓ 246~ ôyÓ˚yÓ˚ 2Î˚ xl%ˆÏFSÈò ~ÓÇ 269~ ôyÓ˚y ӈϰ ˆÎ ~ܲÙye ˛õy°≈yˆÏÙrê˛ˆÏܲ•z
xyhs˝/Ó˚yçƒ Óy!îçƒÈüȧÇe´yhs˝ !ӣψÏÎ˚ xy•zl ≤ÃîÎ˚ˆÏlÓ˚ x!ôܲyÓ˚ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ–

≤Ã2≠ !ç~§!ê˛ xl%ÎyÎ˚# ˆÜ˛yl=!° ܲÓ˚ˆÏÎyàƒ âê˛ly (taxable event)⁄

í˛z≠ ˛õîƒ ~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓyÈ §Ó˚ÓÓ˚y•– xhs˝/Ó˚yçƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ !§!ç~§!ê˛˘~§!ç~§!ê˛

~ÓÇ xyhs˝ / Ó˚ y çƒ §Ó˚ Ó Ó˚ y ˆÏ • Ó˚ çlƒ xy•z ! ç~§!ê˛ ôyÎ≈ ܲÓ˚ y •ˆÏ Ó – ôyÎ≈ ܲÓ˚ y Ó˚ ôyÓ˚ y
!§!ç~§!ê˛˘~§!ç~§!ê˛ xy•zˆÏlÓ˚ 7å1ä ~ÓÇ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ 4å1ä–

≤Ã3≠ ÷ô%Ùye ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe•z !ܲ !Ó˛õÓ˚#ï˛ xyˆÏÓ˚y˛õ ÓƒÓfliy å!Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙä
≤ÈÏÎyçƒ⁄

í˛z≠ lyñ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy í˛z˲Î˚ ˆ«˛ˆÏe•z !Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙ ≤ÈÏÎy烖

≤Ã4≠ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl Óƒy˛õy!Ó˚Ó˚ ܲySÈ ˆÌˆÏܲ ˛õîƒ !ܲlˆÏ° ܲ# •ˆÏÓ⁄

í˛z≠ !Î!l ~Ùl ˛õîƒ ˆlˆÏÓl !ï˛!l xy•z!ê˛!§ õyˆÏÓl ly– !Î!l ˆlˆÏÓl !ï˛!l ܲˆÏ¡õy!çê˛ !flÒˆÏÙ

17
ˆÓ˚!çfiê˛yí≈˛ •ˆÏ°G xy•z!ê˛!§ ˛õyˆÏÓl ly–

≤Ã5≠ ˛õîƒ !Ó!lÙÎ˚ •ˆÏ°ñ ˆÎÙl ôÓ˚y Îyܲ ˆÓ˚ˆÏhflÏyÓ˚Ñy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ Î!ò ˆ§ylyÓ˚ •yï˛â!í˛¸
ˆòGÎ˚y •Î˚ ~Ùl !Ó!lÙÎ˚ !ܲ ò%!ê˛ !˲ߨ §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õñ ly !ܲ Ù)° §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ çlƒ
ܲÓ˚ˆÏÎyàƒ •ˆÏÓ⁄

í˛z≠ ly– í˛z˛õˆÏÓ˚Ó˚ ˆ«˛ˆÏe ˆe´ï˛yÓ˚ ˆÌˆÏܲ ˆ§ylyÓ˚ •yï˛ â!í˛¸!ê˛ ˆÓ˚ˆÏhflÏyÓ˚ÑyˆÏܲ ˆòGÎ˚y!ê˛ fl∫ï˛sf
§Ó˚ÓÓ˚y• Ó°y ÎyˆÏÓ ly ܲyÓ˚î ï˛y Óy!î烈ϕï%˛ §Ó˚ÓÓ˚y• lÎ˚– ÓÓ˚Ç ˆÓ˚ˆÏhflÏyÓ˚Ñy ï˛ÑyˆÏܲ ˆÎ §Ó˚ÓÓ˚y•
ܲˆÏÓ˚ ~!ê˛ ï˛yÓ˚ çlƒ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– ~•z âê˛lyÎ˚ ôÓ˚y •ˆÏÓ ˆÓ˚ˆÏhflÏyÓ˚Ñy ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•
ܲˆÏÓ˚ˆÏSÈ–

≤Ã6≠ ˆÎ §Ó §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ !ܲS%È ˆòGÎ˚y •ˆÏÓ ly ˆ§•z §Ó §Ó˚ÓÓ˚y• !ܲ !ç~§!ê˛ xl%ÎyÎ˚#
§Ó˚ÓÓ˚y• ӈϰ àîƒ •ˆÏÓ⁄

í˛z≠ •ƒÑyñ ÷ô%Ùye xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ !¢!í˛í˛z° 1ÈüÈ~ ˆÎ§Ó ˆÜ˛§ ˆòGÎ˚y xyˆÏSÈ ï˛yˆÏòÓ˚
àîƒ Ü˛Ó˚y •ˆÏÓ–

≤Ã7≠ ˆÜ˛ylG !Ó!lÙÎ˚ˆÏܲ ˛õîƒ ~ÓǢÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚yÓ˚ «˛Ùï˛y
ܲyˆÏܲ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ⁄

í˛z≠ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢ ˆÙˆÏl ˆÜ˛w G Ó˚yçƒ §Ó˚ܲyÓ˚ ˆÜ˛ylG !Ó!lÙÎ˚ˆÏܲ ˛õîƒ
~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓ–

≤Ã8≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ ïÑ˛yÓ˚ !ï˛l ôÓ˚ˆÏlÓ˚ Óy!îçƒôyÓ˚yÓ˚ (business vertical) ˆÎ
ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ ܲˆÏ¡õy!ç¢l !flÒÙ ˆÓˆÏSÈ ˆlGÎ˚yÓ˚ ˆÎyàƒ •ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ lyñ ~ܲ•z ˛õƒylÈ (PAN)üÈ~Ó˚ !˲!_ˆÏï˛ ˛õyGÎ˚y §Óܲ!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l G §Óܲ!ê˛ ÓƒÓ§yÓ˚
çlƒ•z ܲˆÏ¡õy!ç¢l !flÒÙ ≤ÈÏÎyçƒ •ˆÏÓ–

≤Ã9≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Î!ò xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚lñ !ï˛!l !ܲ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ §%!Óôy
˛õyˆÏÓl⁄

í˛z/ lyñ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏ° ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ §%!Óôy ˛õyGÎ˚y ÎyˆÏÓ ly–

18
≤Ã10 ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ìyܲy ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ õyˆÏÓl⁄

í˛z≠ lyñ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ~•z !flÒˆÏÙ ÌyܲˆÏ° •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyˆÏÓl ly–

≤Ã11≠ ˆÜ˛ylG ˆe´ï˛y ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ìyܲy ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˆÌˆÏܲ ˆÜ˛lyܲyê˛y
ܲÓ˚ˆÏ° !ï˛!l !ܲ ˆÎê%˛Ü%˛ ܲˆÏ¡õy!ç¢l ê˛ƒy: !òˆÏÎ˚ˆÏSlÈ ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ òy!Ó
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ lyñ ˆÜ˛ylG ˆe´ï˛y ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ìyܲy ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˆÌˆÏܲ ˆÜ˛lyܲyê˛y
ܲÓ˚ˆÏ° !ï˛!l ˆÎê%˛Ü%˛ ܲˆÏ¡õy!ç¢l ê˛ƒy: !òˆÏÎ˚ˆÏSlÈ ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ òy!Ó Ü˛Ó˚ˆÏï˛
˛õyÓ˚ˆÏÓl ly ܲyÓ˚î ~•z !flÒˆÏÙ Ìyܲy §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛yˆÏly ê˛ƒy: •zl˲ˆÏÎ˚§ !òˆÏï˛ å•z§%ƒ ܲÓ˚ˆÏï˛ä
˛õyÓ˚ˆÏÓl ly–

≤Ã12≠ ˆe´ï˛yÓ˚ ܲySÈ ˆÌˆÏܲ !ܲ ܲˆÏ¡õy!ç¢l ê˛ƒy: ˆlGÎ˚y ÎyˆÏÓ⁄

í˛z≠ lyñ ܲyÓ˚î ~•z !flÒˆÏÙ Ìyܲy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ܲÓ˚ ˆlGÎ˚yÎ˚ !lˆÏ£Ïô xyˆÏSÈ– ~Ó˚ xÌ≈ ~•z
!flÒˆÏÙ Ìyܲy §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛ylG ê˛ƒy: •zl˲ˆÏÎ˚§ !òˆÏï˛ å•z§%ƒ ܲÓ˚ˆÏï˛ä ˛õyÓ˚ˆÏÓl ly–

≤Ã13≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙ ˆÎˆÏï˛ ã˛y•zˆÏ° ˆÜ˛yl §#ÙyÓ˚ ÙˆÏôƒ ÌyܲˆÏï˛ •ˆÏÓ⁄

í˛z≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ ≤ÃyÓ˚!Ω˛Ü˛ (threshold) §#Ùy 50 °«˛ ê˛yܲy åxy!Ì≈ܲ ÓSȈÏÓ˚
ˆÙyê˛ Óy!£Ï≈ܲ ê˛yl≈G˲yÓ˚ä–

≤Ã14≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ ܲ#˲yˆÏÓ ê˛yl≈G˲yÓ˚ !•§yÓ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ 2å6ä ôyÓ˚yÎ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚ !•§yˆÏÓÓ˚ ˛õk˛!ï˛ ˆòGÎ˚y xyˆÏSÈ– ÚˆÙyê˛ ê˛yl≈G˲yÓ˚Û xÌ≈
Ú§ÙhflÏ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ åܲÓ˚ˆÏÎyàƒ ~ÓÇ Ü˛Ó˚Ù%_´ §Ó˚ÓÓ˚y• + xÓƒy•!ï˛ ˆòGÎ˚y §Ó˚ÓÓ˚y• +
Ó˚Æy!lä ~ÓÇ !§!ç~§!ê˛ xy•zl, ~§!ç~§!ê˛ xy•zl ~ÓÇ xy•z!ç~§!ê˛ xy•zlüÈ~ ôyÎ≈ ܲÓ˚y
ܲÓ˚ñ ˆÎ§Ó §Ó˚ÓÓ˚y• !lˆÏçÓ˚ çlƒ ˆlGÎ˚y •ˆÏÎ˚ˆÏS (inward supply) + ~ܲ•z õƒylÈ !lˆÏÎ˚
!Ó˚˲y§≈ ã˛yç≈ ˆÙˆÏl ˆÎ§Ó ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ~•z !•§yÓ ˆÌˆÏܲ Óy•zˆÏÓ˚ ÌyܲˆÏÓ–

≤Ã15≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Î!ò ¢ï˛≈yÓ°# ly ÙyˆÏll ~ÓÇ xˆÏÎyàƒï˛y §ˆÏ_¥G Î!ò
ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ü˛Ó˚ ˆòl ï˛ˆÏÓ Ü˛# ¢y!hflÏ •ˆÏÓ⁄

19
í˛z≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Î!ò ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ ˆÎyàƒ ly •l ï˛ÑyˆÏܲ ܲÓ˚ñ §%ò !òˆÏï˛ •ˆÏÓ
~ÓÇ ï ÑyˆÏܲ ܲˆÏÓ˚Ó˚ §Ù˛õ!Ó˚Ùyî xÌ≈òu˛ !òˆÏï˛ •ˆÏÓ– å8 å3ä ôyÓ˚yä

≤Ã16≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ lƒ)lï˛Ù ܲ# •yÓ˚ ≤ÃhflÏyÓ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ⁄

í˛z≠ 1 ¢ï˛yÇ¢–

≤Ã17≠ Îál ˆÜ˛ylG ˛õîƒ ~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ˆÌˆÏܲ ¢ï˛≈•#lÓ˚*ˆÏ˛õ ܲÓ˚ SÈyí˛¸ ˆòGÎ˚y
•ˆÏÓ ï˛ál ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ ܲÓ˚ !òˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z≠ lyñ ˆÎ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ~Ùl ˛õîƒ ~ÓǢÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ÓƒÓfliy ܲˆÏÓ˚l !ï˛!l ˆÜ˛ylG ܲÓ˚
xyòyÎ˚ ܲÓ˚ˆÏÓl ly–

≤Ã18≠ ܲÓ˚˘÷ÕÒ ˆÌˆÏܲ xÓƒy•!ï˛ (Remission) !Ó£ÏÎ˚!ê˛ Ü˛#⁄

í˛z≠ ~Ó˚ xÌ≈ Î!ò ˛õîƒ xyÓ˚ ly ˛õyGÎ˚y ÎyÎ˚ Óy ˆ§!ê˛ ≤ÃyÜ,˛!ï˛Ü˛ ܲyÓ˚ˆÏî l‹T •ˆÏÎ˚ ÎyÎ˚ ï˛ál
ܲÓ˚òyï˛yˆÏܲ ~Ùl ˛õˆÏîƒÓ˚ çlƒ ܲÓ˚˘÷ÕÒ ˆÌˆÏܲ xÓƒy•!ï˛ ˆòGÎ˚y– xy•zˆÏlÓ˚ !Ó!˲ߨ ôyÓ˚yÎ˚
ˆòGÎ˚y ¢ï˛≈ Ùyly •ˆÏ° ï˛ˆÏÓ•z xÓƒy•!ï˛ §Ω˛Ó–

≤Ã19≠ !ç~§!ê˛ xy•zˆÏl !ܲ xÓƒy•!ï˛ §Ω˛Ó⁄

í˛z≠ •ƒÑyñ ≤ÃhflÏy!Óï˛ xyò¢≈ !ç~§!ê˛ xy•zlÈüÈ~Ó˚ ôyÓ˚y 11 ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe xÓƒy•!ï˛Ó˚
xl%Ù!ï˛ !òˆÏÎ˚ˆÏSÈ–

≤Ã20≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà•z Î!ò ˛õîƒ ˆáyÎ˚y ÎyÎ˚ Óy ôÁǧ •ˆÏÎ˚ ÎyÎ˚ ï˛y•ˆÏ° !ܲ xÓƒy•!ï˛
ÙO%Ó˚ •ˆÏÓ⁄

í˛z≠ ܲÓ˚ ˆÌˆÏܲ xÓƒy•!ï˛ ÷ô% ï˛ál•z !Ù°ˆÏÓ Îál xy•zl xl%ÎyÎ˚# ܲÓ˚ ≤ÈÏòÎ˚ •ˆÏÓñ xÌ≈yÍ
ܲÓ˚ˆÏÎyàƒ âê˛ly!ê˛ âˆÏê˛ˆÏSÈ G xy•zl xl%ÎyÎ˚# ܲÓ˚ ã%˛!ܲˆÏÎ˚ ˆòGÎ˚y çÓ˚&!Ó˚ •ˆÏÎ˚ ˛õˆÏí˛¸ˆÏSÈ– !ç~§!ê˛
xy•zˆÏlñ ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õˆÏÓ˚•z ܲÓ˚ xyˆÏÓ˚y˛õ •Î˚– §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà•z Î!ò ˛õîƒ ˆáyÎ˚y
ÎyÎ˚ Óy ôÁǧ •ˆÏÎ˚ ÎyÎ˚ñ ï˛y•ˆÏ° ܲÓ˚ ≤ÃòyˆÏlÓ˚ í˛z˛õˆÏÎyà# ܲÓ˚ˆÏÎyàƒ âê˛ly!ê˛ âê˛ˆÏSÈ ly– §%ï˛Ó˚yÇ
ܲÓ˚ xÓƒy•!ï˛Ó˚ ≤ß¿•z í˛zë˛ˆÏSÈ ly–

20
≤Ã21≠ ˛õîƒ Î!ò ˆáyÎ˚y ÎyÎ˚ Óy ôÁǧ •ˆÏÎ˚ ÎyÎ˚ üüüÈ ˆ§ ˆÎˆÏܲylG ܲyÓ˚ˆÏî ˆ•yܲ ly ˆÜ˛lÈüüüÈ
xÓƒy•!ï˛ !ܲ !Ù°ˆÏÓ•z⁄

í˛z≠ ≤ÃhflÏy!Óï˛ ôyÓ˚y 11ÈüÈÓ˚ ˲yˆÏ£ƒ ~ܲÓyÓ˚ ˆã˛yá ˆÓy°yˆÏ°•z flõ‹T •ˆÏÓ ˆÎñ xÓƒy•!ï˛ ÷ô% ˆ§•z
§Ó ˆ«˛ˆÏe•z !Ù°ˆÏÓ ˆÎáyˆÏl ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˛õ!Ó˚ÙyˆÏî âyê˛!ï˛Ó˚ ܲyÓ˚î=!° ≤ÃyÜ,˛!ï˛Ü˛–

≤Ã22≠ ˆÜ˛ylG ˆÜ˛ylG §Ó˚ÓÓ˚y•ˆÏܲ !ç~§!ê˛ xyˆÏÓ˚yˆÏ˛õÓ˚ ˆÌˆÏܲ xÓƒy•!ï˛ ˆòGÎ˚yÓ˚ «˛Ùï˛yñ
xyò¢≈ !ç~§!ê˛ xy•zl í˛z˛õÎ%_´ §Ó˚ܲyÓ˚ˆÏܲ !òˆÏÎ˚ˆÏSÈ !ܲ⁄

í˛z≠ •Ñƒyñ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 10 xl%ÎyÎ˚# ˆÜ˛w#Î˚ xÌÓy Ó˚yçƒ §Ó˚ܲyÓ˚ñ !ç~§!ê˛
˛õ!Ó˚£ÏˆÏòÓ˚ §%˛õy!Ó˚¢ §yˆÏ˛õˆÏ«˛ñ ˆÜ˛ylG §Ó˚ÓÓ˚y•ˆÏܲ §yôyÓ˚î˲yˆÏÓ xÌÓy ¢ï≈˛§yˆÏ˛õˆÏ«˛ !ç~§!ê˛
xyˆÏÓ˚yˆÏ˛õÓ˚ ˆÌˆÏܲ xÓƒy•!ï˛ !òˆÏï˛ ˛õyˆÏÓ˚l–

21
 3
ˆÓ˚!çˆÏfiê˛∆¢l
REGISTRATION

≤Ã1 ≠ !ç~§!ê˛ˆÏï˛ ˆÓ˚!çˆÏfiê˛∆¢l @˝Ã•ˆÏîÓ˚ §%!Óôy ܲ#⁄

í˛z ≠ !ç~§!ê˛ˆÏï˛ ˆÓ˚!çˆÏfiê˛∆¢l @˝Ã•î ܲÓ˚ˆÏ° ÓƒÓ§yÎ˚ ~•z§Ó §%!Óôy !Ù°ˆÏÓÈüÈ üÈ

• xy•zlï˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚# !•ˆÏ§ˆÏÓ fl∫#Ü,˛!ï˛ó
• •zl˛õ%ê˛ ˛õîƒ G˛ õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ≤Ãò_ ܲˆÏÓ˚Ó˚ §!ë˛Ü˛ !•§yÓÓ˚«˛îñ ~•z ܲÓ˚
xyÓyÓ˚ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ !ç~§!ê˛ ≤ÃòyˆÏl ÓƒÓ•yÓ˚
ܲÓ˚y ÎyˆÏÓó
• ˆe´ï˛yˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ ܲÓ˚ §Ç@˝Ã• G ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚
≤Ãò_ ܲˆÏÓ˚Ó˚ ˆe´!í˛ê˛ ˆe´ï˛y Óy @˝Ã•#ï˛yˆÏܲ •hflÏyhs˝Ó˚ ܲˆÏÓ˚ ˆòÓyÓ˚ xy•z!l x!ôܲyÓ˚–

≤Ã2 ≠ !ç~§!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l SÈyí˛¸y !ܲ ˆÜ˛ylG Óƒ!_´ xy•z!ê˛!§ òy!Ó Ü˛Ó˚ˆÏï˛ G ܲÓ˚
§Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z ≠ ly– !ç~§!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l SÈyí˛¸y ˆÜ˛ylG Óƒ!_´ ï˛ÑyÓ˚ @˝Ãy•Ü˛ˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ ܲÓ˚
§Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l lyñ !lˆÏçÓ˚ ˆòGÎ˚y !ç~§!ê˛Ó˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛G òy!Ó
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ly–

≤Ã3 ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á ܲ# •ˆÏÓ⁄

í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •GÎ˚yÓ˚ !ï˛!Ó˚¢ !òˆÏlÓ˚ ÙˆÏôƒ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ
xyˆÏÓòl ܲÓ˚ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á!ê˛ •ˆÏÓ ˆ§•z !òl ˆÎ!òl xyˆÏÓòlܲyÓ˚#Ó˚

22
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •ˆÏÎ˚ˆÏSÈ–
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •GÎ˚yÓ˚ !ï˛!Ó˚¢ !òl ˆ˛õ!Ó˚ˆÏÎ˚ ÎyÓyÓ˚ ˛õÓ˚
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲÓ˚ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á!ê˛ •ˆÏÓ ˆ§•z !òl
ˆÎ!òl ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ •ˆÏÎ˚ˆÏSÈ–
fl∫ï˛/≤ÃÓ,_ •ˆÏÎ˚ åsuo motoä ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ã˛y•zˆÏ°ñ xÌ≈yÍ ≤ÃyÓ˚!Ω˛Ü˛ ܲÓ˚SÈyí˛¸
§#ÙyÓ˚ ÙˆÏôƒ Ìyܲy §ˆÏ_¥G ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ã˛y•zˆÏ°ñ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á!ê˛
•ˆÏÓ ˆ§•z !òl ˆÎ!òl ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏò¢ •ˆÏÎ˚ˆÏSÈ–

≤Ã4 ≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛yl ˆÜ˛yl Óƒ!_´ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ òyÎ˚Ók˛⁄

í˛z ≠ ˲yÓ˚ï˛ÓˆÏ£Ï≈Ó˚ ˆÎˆÏܲylG ≤ÃyˆÏhs˝ ÓƒÓ§y ܲˆÏÓ˚l ~Ó˚Ü˛Ù ˆÎˆÏܲylG §Ó˚ÓÓ˚y•Ü˛yÓ˚#ñ

ÎÑyÓ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚ ~ܲ!ê˛ ≤ÃhflÏy!Óï˛ ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy ˆ˛õ!Ó˚ˆÏÎ˚ ˆàˆÏSÈñ ˆÓ˚!çˆÏfiê˛∆¢l
!lˆÏï˛ òyÎ˚Ók˛– ï˛ˆÏÓ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ å~Ù!ç~°ä !¢!í˛í˛z°ÈüÈ~ !ܲS%È !l!ò≈‹T
ˆ◊î#Ó˚ Óƒ!_´Ó˚ ܲÌy Ó°y xyˆÏSÈ üÈ üÈ~ÑÓ˚y ~•z ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy !l!Ó≈ˆÏ¢ˆÏ£Ï ˆÓ˚!çˆÏfiê˛∆¢l
!lˆÏï˛ òyÎ˚Ók˛–
~ܲçl Ü,˛!£Ïç#Ó# åagriculturistä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !•ˆÏ§ˆÏÓ !ÓˆÏÓ!ã˛ï˛ •ˆÏÓl ly
xyÓ˚ ï˛ÑyˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢lG !lˆÏï˛ •ˆÏÓ ly–

≤Ã5 ≠ ˆÙyê˛ ê˛yl≈G˲yÓ˚ ܲ#⁄

í˛z ≠ ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 2å6ä xl%ÎyÎ˚#ñ ˆÙyê˛ ê˛yl≈G˲yÓ˚ ~•z §ÙhflÏ !ܲS%ÈÓ˚ §Ó≈ˆÏÙyê˛
Ù)°ƒÈüüüÈ
Ü˛ä §ÙhflÏ Ü˛Ó˚ˆÏÎyàƒ åtaxableä G !l‹ÒÓ˚ ånon-taxableä §Ó˚ÓÓ˚y•ñ
áä SÈyí˛¸≤ÃyÆ åexemptä §Ó˚ÓÓ˚y•ñ
àä ~ܲ•z ˛õƒyˆÏlÓ˚ xô#lfli Óƒ!_´Ó˚ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ó˚Æy!l–
í˛z˛õˆÏÓ˚y_´ §Ó•z §Ó≈˲yÓ˚ï˛#Î˚ ˆ«˛ˆÏe àîly ܲÓ˚y •ˆÏÓñ ï˛ˆÏÓ ~Ó˚ ÙˆÏôƒ !§!ç~§!ê˛
xy•zlñ ~§!ç~§!ê˛ xy•zl Óy xy•z!ç~§!ê˛ xy•zˆÏl ôyÎ≈ ܲÓ˚y ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî ôÓ˚y
•ˆÏÓ ly–
ˆÎ §Ó˚ÓÓ˚yˆÏ• ܲÓ˚ !Ó˛õÓ˚#ï˛ xyˆÏÓ˚yˆÏ˛õ å!Ó˚˲y§≈ ã˛yˆÏç≈ä ≤ÈÏòÎ˚ ï˛yÓ˚ Ù)°ƒñ Óy ˆÎ
§Ó˚ÓÓ˚y• ÓƒÓ§yÓ˚ x!˲Ù%ˆÏá åinward supplyä ~ˆÏ§ˆÏSÈ ï˛yÓ˚ Ù)°ƒ ˆÙyê˛ ê˛yl≈G˲yˆÏÓ˚
ˆÎyà •ˆÏÓ ly–

≤Ã6 ≠ ˆÜ˛yl ˆÜ˛yl ˆ«˛ˆÏe ˆÓ˚!çˆÏfiê˛∆¢l Óyôƒï˛yÙ)°Ü˛⁄

23
í˛z ≠ ~Ù!ç~°ÈüÈ~Ó˚ !¢!í˛í˛z° 3üÈ~Ó˚ xl%ˆÏFSÈò 5 xl%ÎyÎ˚# !l¡¨!°!áï˛ Óƒ!_´ˆÏòÓ˚
Óyôƒï˛yÙ)°Ü˛Ë˛yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛•z •ˆÏÓñ ~ÑÓ˚y ~•z ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy !l!Ó≈ˆÏ¢ˆÏ£Ï
ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ÓyôƒÈüüüÈ
ܲä xyhs˝/ÈüÈÓ˚yçƒ åinter-stateä §Ó˚ÓÓ˚y•Ü˛yÓ˚# Óƒ!_´ó
áä x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ó
àä !Ó˛õÓ˚#ï˛ xyˆÏÓ˚y˛õñ xÌ≈yÍ !Ó˚˲y§≈ ã˛yˆÏç≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ó
âä xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ó
.ä ôyÓ˚y 37 xl%ÎyÎ˚# ܲÓ˚ ˆÜ˛ˆÏê˛ Ó˚yáyÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ó
ã˛ä ˆÎ §Ó Óƒ!_´ xlƒ ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˛õˆÏ«˛ñ ~ˆÏç^˝ê˛ !•ˆÏ§ˆÏÓ Óy
xyÓ˚ ˆÜ˛ylG ˲yˆÏÓñ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ÌyˆÏܲlñ ï˛ÑyÓ˚yó
SÈä •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ˛õ!Ó˚ˆÏÓ¢Ü˛ åinput service distributoräó
çä •zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ˆÏòÓ˚ ÙyôƒˆÏÙ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚# Óƒ!_´ñ
Î!ò ï˛y Ó ƒyˆÏ[˛í˛ ˛õ!Ó˚ˆÏ£ÏÓy ly •Î˚ó
V˛ä ≤ÈÏï˛ƒÜ˛ •zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ó
~èä !lˆÏçÓ˚ Ó ƒy[˛ˆÏlÙ Óy ˆê˛∆í˛ˆÏlÙ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ ˆÎ ~!@˝ÃˆÏàê˛Ó˚ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•
ܲˆÏÓ˚lñ !ï˛!ló ~ÓÇ
ê˛ä ܲyí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢e´ˆÏÙ ˆÜ˛w#Î˚ xÌÓy ˆÜ˛ylG Ó˚yçƒ §Ó˚ܲyÓ˚ xyÓ˚ ˆÎ §ÙhflÏ
Óƒ!_´ Óy Óƒ!_´ÓˆÏà≈Ó˚ !ӣψÏÎ˚ !ÓK˛!Æ çy!Ó˚ ܲÓ˚ˆÏÓlñ ï˛ÑyÓ˚y–

≤Ã7 ≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •GÎ˚yÓ˚ !ï˛!Ó˚¢ !òˆÏlÓ˚ ÙˆÏôƒ ≤ÃhflÏy!Óï˛ ¢ï˛≈ G
˛õk˛!ï˛ xl%§Ó˚î ܲˆÏÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ–

≤Ã8 ≠ Î!ò ˆÜ˛ylG Óƒ!_´ ~ܲ•z ˛õƒyˆÏl !Ó!˲ߨ Ó˚yˆÏçƒ Ü˛yÓ˚ÓyÓ˚ ܲˆÏÓ˚lñ !ï˛!l !ܲ ~ܲ!ê˛
x!˲ߨ ˆÓ˚!çˆÏfiê˛∆¢l ÓƒÓ•yÓ˚ ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z ≠ ly– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å1ä xl%ÎyÎ˚#ñ ˆÎ ˆÎ Ó˚yˆÏçƒ
˙ Óƒ!_´Ó˚ ÓƒÓ§y xyˆÏSÈ ï˛yÓ˚ ≤Ã!ï˛!ê˛ˆÏï˛ ï˛ÑyˆÏܲ ˛õ,Ìܲ˲yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ–

≤Ã9 ≠ ~ܲ•z Ó˚yˆÏçƒ ~ܲy!ôܲ Óy!îçƒôyÓ˚y åbusiness verticalä ÌyܲˆÏ° ˆÜ˛í˛z !ܲ
xy°yòy xy°yòy ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

24
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å2ä xl%ÎyÎ˚#ñ ˆÎ Óƒ!_´Ó˚
~ܲ•z Ó˚yˆÏçƒ ~ܲy!ôܲ Óy!îçƒôyÓ˚y xyˆÏSÈ !ï˛!l •zˆÏFSÈ Ü˛Ó˚ˆÏ° ≤Ã!ï˛!ê˛ Óy!îçƒôyÓ˚yÓ˚
çlƒ xy°yòy ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ˛õyˆÏÓ˚lñ ï˛ˆÏÓ !ܲS%È ≤ÃhflÏy!Óï˛ ¢ï˛≈ ˛õy°l ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã10 ≠ !ç~§!ê˛ ˛õ!Ó˚ˆÏ¢yˆÏôÓ˚ òyÎ˚Ók˛ï˛y ly ÌyܲˆÏ°G ˆÜ˛ylG Óƒ!_´ !ܲ ˆfl∫FSÈyÎ˚

ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å3ä xl%ÎyÎ˚#ñ ~ܲçl
Óƒ!_´ñ !¢!í˛í˛z° xl%ÎyÎ˚# ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ Óyôƒ ly •ˆÏ°Gñ ˆfl∫FSÈyÎ˚ ˆÓ˚!çˆÏfiê˛∆¢l
!lˆÏï˛ ˛õyˆÏÓ˚lñ xyÓ˚ ï˛ál ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ í˛z˛õÓ˚ ≤ÈÏÎyçƒ ~•z
xy•zˆÏlÓ˚ §ÙhflÏ !Óôyl•z ï˛ÑyÓ˚ í˛z˛õˆÏÓ˚G ≤ÈÏÎyçƒ •ˆÏÓ–

≤Ã11 ≠ ˆÓ˚!çˆÏfiê˛∆¢l ˆlÓyÓ˚ çlƒ ˛õyÙ≈yˆÏl^˝ê˛ xƒyܲyí˛z^˝ê˛ l¡∫Ó˚ å˛õƒylä Ìyܲy !ܲ çÓ˚&!Ó˚⁄

í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19 xl%ÎyÎ˚# ˆÓ˚!çˆÏfiê˛∆¢l ˛õyÓyÓ˚ çlƒ ˆÎyàƒ
•ˆÏï˛ ˆàˆÏ° xyÎ˚ܲÓ˚ xy•zlñ 1961 å1961ÈüÈÓ˚ 43äÈüÈ~Ó˚ xô#ˆÏl !Óï˛!Ó˚ï˛ ˛õyÙ≈yˆÏl^˝ê˛
xƒyܲyí˛z^˝ê˛ l¡∫Ó˚ å˛õƒylä ÌyܲˆÏï˛•z •ˆÏÓ–
ï˛ˆÏÓ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19 å4~ä xl%ÎyÎ˚#ñ xlyÓy§# ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ ˆ«˛ˆÏe ˛õƒyl Óyôƒï˛yÙ)°Ü˛ lÎ˚ó xlƒ ˆÜ˛ylG ≤ÃhflÏy!Óï˛ l!ÌÓ˚ !˲!_ˆÏï˛ ï˛ÑyˆÏܲ
ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ ܲÓ˚y •ˆÏÓ–

≤Ã12 ≠ ~•z xy•zˆÏlñ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ÙyôƒˆÏÙñ !í˛˛õyê˛≈ˆÏÙ^˝ê˛ !ܲ fl∫ï˛/≤ÃÓ,_ •ˆÏÎ˚
ܲyí˛zˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l !òˆÏï˛ x@˝Ã§Ó˚ •ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19 å5ä xl%ÎyÎ˚#ñ Î!ò ˆÜ˛ylG Óƒ!_´ ~•z
xy•zˆÏlÓ˚ xô#ˆÏl ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ òyÎ˚Ók˛ï˛y Ìyܲy §ˆÏ_¥G ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛
ÓƒÌ≈ •lñ ï˛y•ˆÏ° í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲñ ~Ù!ç~° Óy í˛z_´ §ÙˆÏÎ˚ Ó°ÓÍ xlƒ ˆÜ˛ylG
xy•zl ˆÙyï˛yˆÏÓܲ xlƒylƒ ˆÎ ˆÜ˛ylG ÓƒÓfliy @˝Ã•î ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲly ï˛yÓ˚ xˆÏ˛õ«˛y
ly ܲˆÏÓ˚•z åwithout prejudiceäñ ≤ÃhflÏy!Óï˛ ˛õk˛!ï˛ xl%ÎyÎ˚# ˙ Óƒ!_´ˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l
!òˆÏï˛ x@˝Ã§Ó˚ •ˆÏÓl–

≤Ã13 ≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

25
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ í˛z˛õôyÓ˚y 7 xl%ÎyÎ˚#ñ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ΈÏÌy˛õÎ%_´
ï˛ÌƒÎyã˛y•zˆÏÎ˚Ó˚ ˛õÓ˚ ˆÜ˛ylG xyˆÏÓòl ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ï˛ˆÏÓ ôyÓ˚y 19ÈüÈ~Ó˚
í˛z˛õôyÓ˚y 8ÈüÈ~ ~G Ó°y xyˆÏSÈ ˆÎ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ ly
!òˆÏÎ˚ xyÓ˚ Óƒ!_´àï˛ ÷ly!lÓ˚ Î%!_´§Dï˛ §%ˆÏÎyà ly !òˆÏÎ˚ ˆÓ˚!çˆÏfiê˛∆¢l Óy •zí˛z!lܲ
xy•zˆÏí˛!^˝ê˛!ê˛ l¡∫ˆÏÓ˚Ó˚ çlƒ ܲÓ˚y xyˆÏÓòl ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl ly–

≤Ã14 ≠ ˆÜ˛ylG Óƒ!_´ˆÏܲ ÙO%Ó˚ ܲÓ˚y ˆÓ˚!çˆÏfiê˛∆¢l !ܲ fliyÎ˚#⁄

í˛z ≠ •ƒÑy– ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ~ܲÓyÓ˚ ÙO%Ó˚ ܲÓ˚y •ˆÏ° ï˛y fliyÎ˚# •Î˚ñ Îï˛«˛î ly
ï˛y §yˆÏÓ˚[˛yÓ˚ñ Óy!ï˛°ñ fli!àï˛ Óy ≤Ãï˛ƒy•yÓ˚ •ˆÏFSÈ–

≤Ã15 ≠ çy!ï˛§ˆÏAâÓ˚ ˆÜ˛ylG §ÇfliyÓ˚ !ܲ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ xô#ˆÏl
ˆÓ˚!çˆÏfiê˛∆¢l ˆlÓyÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈ⁄

í˛z ≠ ˆÎ ˆÜ˛ylG çy!ï˛§ˆÏAâÓ˚ §Çfliyñ ܲl§%ƒˆÏ°ê˛ Óy !ÓˆÏò!¢ Ó˚yˆÏ‹T…Ó˚ ò)ï˛yÓy§ G ~•z

ÙˆÏÙ≈ !ÓK˛y!˛õï˛ xlƒ ˆÜ˛ylG Óƒ!_´Óà≈ˆÏܲ !ç~§!ê˛ ˆ˛õyê˛≈y° ˆÌˆÏܲ ~ܲ!ê˛ xllƒ
§ly_´Ü˛Ó˚ î l¡∫ Ó ˚ å•z í ˛z x y•z ~ lä !lˆÏ ï ˛ •ˆÏ Ó – ~•z §ly_´Ü˛Ó˚ î l¡∫ ˆ Ï Ó ˚ Ó ˚ àë˛l
!ç~§!ê˛xy•z~lÈüÈ~Ó˚ §ˆÏD §D!ï˛˛õ)î≈ •ˆÏÎ˚ §ÙhflÏ Ó˚yˆÏçƒÓ˚ ˆ«˛ˆÏe•z x!˲ߨ •ˆÏÓ xyÓ˚
ˆÜ˛w Ó˚yçƒ !l!Ó≈ˆÏ¢ˆÏ£Ï ~ܲ•z •ˆÏÓ– ≤Ãò_ ܲˆÏÓ˚Ó˚ ê˛yܲy !Ó˚Ê˛y[˛ ˆ˛õˆÏï˛ xyÓ˚ !ç~§!ê˛
!Ó!ôˆÏï˛ ≤ÃhflÏy!Óï˛ xlƒylƒ ܲyÓ˚ˆÏî ~•z •zí˛zxy•z~lÈüÈ~Ó˚ ≤ÈÏÎ˚yçl •ˆÏÓ–

≤Ã16 ≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÜ˛ylG çy!ï˛§ˆÏAâÓ˚ §ÇfliyˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏ° ˆ§•z

§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ òy!Î˚c ܲ#⁄

í˛z ≠ ~•z ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ •zl˲ˆÏÎ˚ˆÏ§ ˙ •zí˛zxy•z~lÈüÈ!ê˛ í˛zˆÏÕ‘á ܲÓ˚ˆÏÓl

xyÓ˚ ~•z §Ó˚ÓÓ˚y•=!°ˆÏܲ xyˆÏÓ˚ܲçl ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚y §Ó˚ÓÓ˚y• å!Ó ê%˛ !Óä
ӈϰ àîƒ Ü˛Ó˚ˆÏÓl– ~•z •zl˲ˆÏÎ˚§=!° §Ó˚ÓÓ˚y•Ü˛yÓ˚# xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏÓl–

≤Ã17 ≠ §Ó˚ܲy!Ó˚ §ÇfliyˆÏܲ !ܲ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄

í˛z ≠ ˆÎ §Ó §Ó˚ܲy!Ó˚ ܲï,˛≈˛õ«˛˘ !˛õ~§•zí˛z !ç~§!ê˛ ˛õîƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚l ly åxyÓ˚

ï˛y•z !ç~§!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ Óyôƒ lläñ !ܲv xyhs˝/ÈüÈÓ˚yçƒ e´Î˚ ܲˆÏÓ˚ ÌyˆÏܲlñ
ï˛ÑyˆÏòÓ˚ §Ç!Ÿ’‹T Ó˚yçƒ Ü˛Ó˚ ܲï,˛≈˛õ«˛ !ç~§!ê˛ ˆ˛õyê˛≈y° ˆÌˆÏܲ ~ܲ!ê˛ xllƒ §ly_´Ü˛Ó˚î

26
l¡∫Ó˚ åxy•z!í˛ä ˆòˆÏÓl–

≤Ã18 ≠ x!lÎ˚!Ùï˛ åcasualä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÜ˛⁄

í˛z ≠ x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´Ó˚ §ÇK˛y xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ ôyÓ˚y 2å21äÈüÈ~
ˆòGÎ˚y xyˆÏSÈ– ~•z Óƒ!_´ ~Ùl ~ܲ ܲÓ˚ˆÏÎyàƒ xMÈ˛ˆÏ° ܲálG §álG ÓƒÓ§y ܲˆÏÓ˚l
ˆÎáyˆÏl ï˛ÑyÓ˚ ˆÜ˛ylG ÓÑyôy ÓƒÓ§yfli° ˆl•z–

≤Ã19 ≠ xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄

í˛z ≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ ôyÓ˚y 2å69ä xl%ÎyÎ˚#ñ ˆÎ ܲÓ˚ˆÏÎyàƒ Óƒ!_´
˲yÓ˚ˆÏï˛Ó˚ Óy•zˆÏÓ˚ Ó§Óy§ ܲˆÏÓ˚l ~ÓÇ Ë˛yÓ˚ˆÏï˛ ˆÜ˛ylG ÓÑyôy ÓƒÓ§yfli° ly ÌyܲˆÏ°G
!Î!l ܲálG §álG ˆòˆÏ¢ ~ˆÏ§ ܲyÓ˚ÓyÓ˚ ܲˆÏÓ˚l ï˛ÑyˆÏܲ xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´
Ó°y •ˆÏÓ–

≤Ã20 ≠ x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ xyÓ˚ xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ˆòGÎ˚y

ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏܲˆÏê˛Ó˚ ˆÙÎ˚yò Ü˛ï˛ !òˆÏlÓ˚⁄

í˛z ≠ Úx!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´Û xyÓ˚ ÚxlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ÛÈüÈˆÜ˛ ˆòGÎ˚y

ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á ˆÌˆÏܲ 90 !òl ˛õÎ≈hs˝ ˜Óô–
ï˛ˆÏÓ í˛z_´ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ xl%ˆÏÓ˚yˆÏô í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ~•z §ÙÎ˚§#Ùy xl!ôܲ
xyÓ˚G 90 !òl ˛õÎ≈hs˝ Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã21 ≠ ˆÜ˛ylG x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ Óy xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ !ܲ ~•z
!ӈϢ£Ï ˆ◊î#Ó˚ xhs˝à≈ï˛ ˆÓ˚!çˆÏfiê˛∆¢l ˆlÓyÓ˚ §ÙÎ˚ ˆÜ˛ylG x!@˝ÃÙ Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏï˛
•ˆÏÓ⁄

í˛z ≠ •ƒÑy– Î!òG ~ܲçl §yôyÓ˚î ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl
ܲÓ˚yÓ˚ §ÙÎ˚ ˆÜ˛ylG xÌ≈ çÙy ܲÓ˚ˆÏï˛ •Î˚ lyñ ~ܲçl x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ Óy
xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲñ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 19å1ä xl%ÎyÎ˚#
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲÓ˚yÓ˚ §ÙÎ˚ñ Îï˛!òˆÏlÓ˚ çlƒ ~•z ˆÓ˚!çˆÏfiê˛∆¢l ã˛yGÎ˚y
•ˆÏFSÈ ï˛ï˛!òˆÏlÓ˚ §Ω˛yÓƒ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ í˛z˛õˆÏÎyà# ~ܲ!ê˛ xyl%Ùy!lܲ xÌ≈Ù)°ƒ x!@˝ÃÙ
ܲÓ˚ !•ˆÏ§ˆÏÓ çÙy ܲÓ˚ˆÏï˛ •ˆÏÓ– Î!ò ≤ÃyÌ!Ùܲ 90 !òˆÏlÓ˚ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚G ˆÓ˚!çˆÏfiê˛∆¢l

27
≤ð!¡∫ï˛ Ü˛Ó˚ˆÏï˛ •Î˚ ï˛y•ˆÏ° xyÓ˚G Îï˛!òˆÏlÓ˚ çlƒ ï˛y ≤ð!¡∫ï˛ Ü˛Ó˚ˆÏï˛ ã˛yGÎ˚y •ˆÏFSÈ
ï˛yÓ˚ §ˆÏD §D!ï˛˛õ)î≈ x!ï˛!Ó˚_´ xyl%Ùy!lܲ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî xyÓyÓ˚ x!@˝ÃÙ !•ˆÏ§ˆÏÓ çÙy
ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã22 ≠ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ !ܲ §ÇˆÏ¢yôl ܲÓ˚y ÎyÎ˚⁄

í˛z ≠ ôyÓ˚y 20 xl%ÎyÎ˚# xyˆÏÓòlܲyÓ˚#Ó˚ ˆòGÎ˚y ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ñ Óy í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ
!lˆÏç !l!Ÿã˛ï˛ •ˆÏÎ˚ñ ≤ÃhflÏy!Óï˛ ˛õk˛!ï˛ G §ÙÎ˚§#Ùy ˆÙˆÏlñ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ï˛Ìƒy!òˆÏï˛
≤ÈÏÎ˚yçl#Î˚ §ÇˆÏ¢yôl# xl%ˆÏÙyòl Óy ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– í˛zˆÏՑრˆÎñ ܲï˛Ü˛=!°
!l!ò≈‹T ˆÜ˛w#Î˚ ~°yܲyÓ˚ ï˛Ìƒy!ò §ÇˆÏ¢yôˆÏlÓ˚ çˆÏlƒ•z ÷ô% í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚
xl%Ù!ï˛Ó˚ ≤ÈÏÎ˚yçlñ Óy!ܲ ~°yܲyÎ˚ ˆÓ˚!çfiê˛∆ƒy^˝ê˛ !lˆÏç•z §ÇˆÏ¢yôl ܲˆÏÓ˚ !lˆÏï˛ ˛õyÓ˚ˆÏÓl–

≤Ã23 ≠ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ !ܲ Óy!ï˛° ܲÓ˚y ÎyÎ˚⁄

í˛z ≠ •ƒÑy– ~•z xy•zˆÏl ≤Ãò_ ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ ôyÓ˚y
21ÈüÈ~ í˛zˆÏÕ‘!áï˛ ˛õ!Ó˚!fli!ï˛=!°ˆÏï˛ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ Óy!ï˛° ܲˆÏÓ˚ !òˆÏï˛ ˛õyˆÏÓ˚l–
í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lˆÏçÓ˚ í˛zˆÏòƒyˆÏàñ xÌÓy ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ Óy ï˛ÑyÓ˚
Ù,ï%˛ƒ •ˆÏÎ˚ ÌyܲˆÏ° ï˛ÑyÓ˚ xy•zl§Dï˛ í˛z_Ó˚y!ôܲyÓ˚#Ó˚ ܲÓ˚y xyˆÏÓòˆÏlÓ˚ !˲!_ˆÏï˛ñ ≤ÃhflÏy!Óï˛
˛õk˛!ï˛ G §ÙÎ˚§#Ùy ˆÙˆÏlñ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã24 ≠ !§!ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° •ˆÏ° ~§!ç~§!ê˛ xy•zˆÏlG

!ܲ ï˛y Óy!ï˛° •ˆÏÓ⁄

í˛z ≠ •ƒÑy– ~ܲ xy•zˆÏl åˆÎÙl ôÓ˚y Îyܲ !§!ç~§!ê˛ä ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛°
•ˆÏ° xlƒylƒ xy•zˆÏlG åxÌ≈yÍ ~§!ç~§!ê˛ä ï˛y Óy!ï˛° ӈϰ àîƒ •ˆÏÓ [ôyÓ˚y 21å6ä]–

≤Ã25 ≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ !lˆÏç ˆÌˆÏܲ ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l⁄

í˛z ≠ •ƒÑyñ ~Ù!ç~ˆÏ°Ó˚ ôyÓ˚y 21å2äÈüÈ~ !lˆÏò≈!¢ï˛ !ܲS%È ˛õ!Ó˚!fli!ï˛ˆÏï˛ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ
!lˆÏç ˆÌˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~•z§Ó ˛õ!Ó˚!fli!ï˛Ó˚ í˛zòy•Ó˚îÈüÈ üÈ SÈÎ˚
Ùy§ å§yôyÓ˚î ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˛õˆÏ«˛ä xÌÓy !ï˛l Ùy§ åܲ¡õyí˛z![˛Ç ܲÓ˚òyï˛yÓ˚ ˆ«˛ˆÏeä
~ܲê˛yly !Ó˚ê˛yl≈ çÙy ly ܲÓ˚y ~ÓÇ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ !òl ˆÌˆÏܲ SÈÎ˚ Ùy§ ˆ˛õ!Ó˚ˆÏÎ˚
ˆàˆÏ°G ÓƒÓ§y ã˛y°% ly ܲÓ˚y– ï˛ˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚yÓ˚ xyˆÏà í˛z˛õÎ%_´

28
xy!ôܲy!Ó˚ܲˆÏܲ fl∫y˲y!Óܲ lƒyÎ˚!Óã˛yˆÏÓ˚Ó˚ l#!ï˛ xl%§Ó˚î ܲÓ˚ˆÏï˛ •ˆÏÓ [ôyÓ˚y 21å4ä]–

≤Ã26 ≠ •zFSÈyÜ,˛ï˛ !Ù̃y !ÓÓ,!ï˛ñ çy!°Î˚y!ï˛ Óy ï˛Ìƒ ˆày˛õl ܲˆÏÓ˚ °y˲ ܲÓ˚y
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ˆ«˛ˆÏe ܲ# ܲÓ˚î#Î˚⁄

í˛z ≠ ~•z §Ó ˆ«˛ˆÏe í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ xï˛#ï˛ Ü˛y° ˆÌˆÏܲ åretrospectivelyä

ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l [ôyÓ˚y 21å3ä]–

≤Ã27 ≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏl ˆÜ˛w#Î˚ !˲!_ˆÏï˛ ˆÓ˚!çˆÏfiê˛∆¢l åcentralized

registrationä ˆlGÎ˚yÓ˚ ˆÜ˛ylG §%ˆÏÎyà xyˆÏSÈ !ܲ⁄

í˛z ≠ ly–

≤Ã28≠ Î!ò ˆÜ˛ylG ~ܲ!ê˛ Ó˚yˆÏçƒ ˆÜ˛ylG ܲÓ˚òyï˛yÓ˚ xy°yòy xy°yòy Óy!îçƒôyÓ˚y
ÌyˆÏܲ ï˛y•ˆÏ° !ܲ ï˛ÑyˆÏܲ ˙ Ó˚yˆÏçƒÓ˚ ≤Ã!ï˛!ê˛ Óy!îçƒôyÓ˚yÓ˚ çlƒ xy°yòy xy°yòy
ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄

í˛z ≠ ly– ï˛ˆÏÓ ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 19å2ä xl%ÎyÎ˚# ï˛ÑyÓ˚ ≤Ã!ï˛!ê˛ Óy!îçƒôyÓ˚yÓ˚ çlƒ
fl∫yô#l˲yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ !Óܲ“ í˛z˛õ!fliï˛ xyˆÏSÈ–

≤Ã29 ≠ xy•z~§!í˛ åISD) ܲ#⁄

í˛z ≠ xy•z~§!í˛ÈüÈÓ˚ xÌ≈ •zl˛õ%ê˛ §y!˲≈§ !í˛!fiê˛∆!Óí˛zê˛Ó˚– ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 2å56äÈüÈÎ˚

~Ó˚ §ÇK˛y ˆòGÎ˚y xyˆÏSÈ– ~ê˛y Ù)°ï˛ ~ܲê˛y x!Ê˛§ Îy •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãy!ÆÓ˚
•zl˲ˆÏÎ˚§=!° @˝Ã•î ܲÓ˚ˆÏÓ xyÓ˚ !lˆÏçÓ˚ ˆÎ §Ó •zí˛z!lê˛ ˆÌˆÏܲ Ó!•Ù%≈á# §Ó˚ÓÓ˚y• •ˆÏFSÈ
ï˛yˆÏòÓ˚ ÙˆÏôƒ ˆ§•z ˆe´!í˛ê˛ xyl%˛õy!ï˛Ü˛ •yˆÏÓ˚ Ó^˝ê˛l ܲˆÏÓ˚ ˆòˆÏÓ–

≤Ã30 ≠ ܲÓ˚òyï˛yÓ˚ ã˛y°% ˆÓ˚!çˆÏfiê˛∆¢l ÌyܲˆÏ°G xy•z~§!í˛Ó˚ çlƒ xy°yòy ܲˆÏÓ˚

ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄

í˛z ≠ •ƒÑy– xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚òyï˛yÓ˚ ~ܲ!ê˛ x!Ê˛ˆÏ§Ó˚ çlƒ– ~!ê˛ §yôyÓ˚î
ˆÓ˚!çˆÏfiê˛∆¢l ˆÌˆÏܲ xy°yòy–

29
≤Ã31 ≠ ˆÜ˛ylG ܲÓ˚òyï˛yÓ˚ !ܲ ~ܲy!ôܲ xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l ÌyܲˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z ≠ •ƒÑy– ܲÓ˚òyï˛y ï˛ÑyÓ˚ !Ó!˲ߨ x!Ê˛ˆÏ§Ó˚ çlƒ xy°yòy xy°yòy xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l
ˆã˛ˆÏÎ˚ xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã32 ≠ ÓƒÓ§y •hflÏyhs˝!Ó˚ï˛ •ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢l §Çe´yhs˝ ܲ# òyÎ˚ Óï˛≈yˆÏÓ⁄

í˛z ≠ ≤Ãy˛õܲ Óy í˛z_Ó˚y!ôܲyÓ˚# ˙ •hflÏyhs˝Ó˚ Óy í˛z_Ó˚y!ôܲyÓ˚ ܲyÎ≈ܲÓ˚ •GÎ˚yÓ˚ !òl ˆÌˆÏܲ

ˆÓ˚!çfiê˛yí˛≈ •ˆÏï˛ òyÎ˚Ók˛ ÌyܲˆÏÓlñ ï˛ÑyˆÏܲ ˙ !òl ˆÌˆÏܲ lï%˛l ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ
åxyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ !¢!í˛í˛z°ÈüÈ3ä–

≤Ã33 ≠ Óï˛≈Ùyl ˆÜ˛w#Î˚ í˛zͲõyò ÷ÕÒ˘ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚˘ ˲ƒyê˛ xy•zˆÏl ˆÎ ܲÓ˚òyï˛y G
ÓƒÓ§yÎ˚#ˆÏòÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l xyˆÏSÈ ï˛ÑyˆÏòÓ˚ !ܲ lï%˛l ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄

í˛z ≠ ly– !ç~§!ê˛~l §ÙhflÏ Ü˛Ó˚òyï˛y G ÓƒÓ§yÎ˚#ˆÏòÓ˚ !ç~§!ê˛ ˆlê˛GÎ˚yˆÏܲ≈ fliylyhs˝!Ó˚ï˛

ܲÓ˚ˆÏÓ ~ÓÇ !ç~§!ê˛xy•z~l l¡∫Ó˚ G ˛õy§GÎ˚yí˛≈ ≤Ãòyl ܲÓ˚ˆÏÓ– ~ܲ!ê˛ ≤ÃhflÏy!Óï˛
§ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ ï˛ÑyˆÏòÓ˚ §ÙhflÏ ≤ÈÏÎ˚yçl#Î˚ ܲyàç˛õe G ï˛Ìƒ çÙy ܲÓ˚ˆÏï˛ Ó°y •ˆÏÓ–
ï˛y ܲÓ˚ˆÏï˛ ÓƒÌ≈ •ˆÏ° !ç~§!ê˛xy•z~l l¡∫Ó˚!ê˛ Óy!ï˛° •ˆÏÎ˚ ÎyˆÏÓ–
ˆÎ§Ó ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚òyï˛yÓ˚ ˆÜ˛w#Î˚ ˆÓ˚!çˆÏfiê˛∆¢l xyˆÏSÈ ï˛ÑyˆÏòÓ˚ ÓƒÓ§yˆÏ«˛ˆÏeÓ˚ ≤Ã!ï˛!ê˛
Ó˚yˆÏçƒÓ˚ çlƒ ~ܲ ~ܲ!ê˛ lï%˛l ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã34 ≠ çÓ GÎ˚yܲ≈yÓ˚ˆÏܲ !ܲ Óyôƒï˛yÙ)°Ü˛Ë˛yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄

í˛z ≠ ly– ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 43~ÈüÈˆï˛ ~Ó˚Ü˛Ù ˆÜ˛ylG !Óôyl ˆl•z–

≤Ã35 ≠ çÓ GÎ˚yܲ≈yˆÏÓ˚Ó˚ ÓƒÓ§yÓ˚ fliyl ˆÌˆÏܲ ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚y• !ܲ xl%ˆÏÙyòlˆÏÎyàƒ⁄

í˛z ≠ •ƒÑy– !ܲv ÷ô% ˆ§•z§Ó ˆ«˛ˆÏe•z ˆÎáyˆÏl çÓ GÎ˚yܲ≈yÓ˚ ˆÓ˚!çfiê˛yí˛≈ñ xÌÓy Îál
Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# çÓGÎ˚yܲ≈yˆÏÓ˚Ó˚ ÓƒÓ§yÓ˚ fliylˆÏܲ ï˛ÑyÓ˚ !lˆÏçÓ˚ x!ï˛!Ó˚_´ ÓƒÓ§yÓ˚
fliyl !•ˆÏ§ˆÏÓ ˆây£Ïîy ܲˆÏÓ˚ˆÏSÈl–

≤Ã36 ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ §ÙÎ˚ ܲÓ˚òyï˛yˆÏܲ !ܲ ï˛ÑyÓ˚ §ÙhflÏ ÓƒÓ§yÓ˚ fliyl ˆây£Ïîy ܲÓ˚ˆÏï˛
•ˆÏÓ⁄

30
í˛z ≠ •ƒÑy– Ù%რӃӧyÓ˚ fliyl G ÓƒÓ§yÓ˚ fliyˆÏlÓ˚ §ÇK˛y ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 2å78ä
G 2å75äÈüÈ~ xy°yòy ܲˆÏÓ˚ ˆòGÎ˚y xyˆÏSÈ– ܲÓ˚òyï˛yˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl˛õˆÏe
Ù%რåprincipalä ÓƒÓ§yÓ˚ fliyl G x!ï˛!Ó˚_´ åadditionalä ÓƒÓ§yÓ˚ fliyˆÏlÓ˚ !Ó¢ò ï˛Ìƒ
!òˆÏï˛ •ˆÏÓ–

≤Ã37 ≠ «%˛o ÓƒÓ§yÎ˚#ñ Óy ~Ùl ÓƒÓ§yÎ˚# ÎÑyˆÏòÓ˚ ï˛Ìƒ≤ÃÎ%!_´àï˛ ˛õ!Ó˚ܲyë˛yˆÏÙy ˆl•zñ

ï˛ÑyˆÏòÓ˚ §•yÎ˚ï˛y ܲÓ˚yÓ˚ ˆÜ˛ylG ÓƒÓfliy xyˆÏSÈ !ܲ⁄

í˛z ≠ ˆÎ §Ó ܲÓ˚òyï˛y ï˛Ìƒ≤ÃÎ%!_´ˆÏï˛ òí˛¸ ll ï˛ÑyˆÏòÓ˚ çlƒ ~•z §Ó §%!ÓˆÏôÓ˚ ÓƒÓfliy

ܲÓ˚y •ˆÏÎ˚ˆÏSÈ üüüÈ
ê˛ƒy: !Ó˚ê˛yl≈ !≤ÃˆÏ˛õÎ˚yÓ˚yÓ˚ å!ê˛xyÓ˚!˛õä ≠ ~ܲçl ܲÓ˚òyï˛y ï˛ÑyÓ˚ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚
xyˆÏÓòl˛õe˘ !Ó˚ê˛yl≈ !lˆÏçG ˜ï˛!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l xÌÓy ~ܲçl !ê˛xyÓ˚!˛õÈüÈÓ˚ §•yÎ˚ï˛y
!lˆÏï˛ ˛õyˆÏÓ˚l– ܲÓ˚òyï˛yÓ˚ ˆòGÎ˚y ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ !ê˛xyÓ˚!˛õ ÎÌyÎÌ Ê˛ˆÏÙ≈ ~•z
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl˛õe˘ !Ó˚ê˛yl≈ ˜ï˛!Ó˚ ܲˆÏÓ˚ ˆòˆÏÓl– ~Ó˚ xy•zlàï˛ òy!Î˚c §¡õ)î≈ï˛•z
ܲÓ˚òyï˛yÓ˚ñ ˆÜ˛ylG Ë%˛°ºy!hs˝Ó˚ çlƒ !ê˛xyÓ˚!˛õ òyÎ˚# •ˆÏÓl ly–
§•yÎ˚ï˛y ˆÜ˛w åfacilitation centre or FCä ≠ ܲÓ˚òyï˛yÓ˚ xl%ˆÏÙy!òï˛ fl∫y«˛Ó˚ܲyÓ˚#Ó˚
myÓ˚y ÎÌyÎÌ˲yˆÏÓ fl∫y«˛!Ó˚ï˛ Ê˛Ù≈ñ l!Ì˛õe G §yÓ˚§ÇˆÏ«˛˛õ åsummary sheetä §•yÎ˚ï˛y
ˆÜ˛ˆÏw çÙy !òˆÏ° ~Ê˛!§ ï˛yÓ˚ !í˛!çê˛y•zˆÏç¢l G˘ xÌÓy xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏÓ– ~Ê˛!§
ï˛yÓ˚ !lçfl∫ xy•z!í˛ G ˛õy§GÎ˚yí˛≈ !òˆÏÎ˚ ~•z ï˛Ìƒ ܲÙl ˆ˛õyê˛≈yˆÏ° xy˛õˆÏ°yí˛ Ü˛Ó˚yÓ˚ ˛õÓ˚
ï˛yÓ˚ fl∫#Ü,˛!ï˛˛õˆÏeÓ˚ !≤Ã^˝ê˛ÈüÈxyí˛zê˛ ˆlˆÏÓ G ï˛y §•z ܲˆÏÓ˚ ܲÓ˚òyï˛yˆÏܲ !òˆÏÎ˚ ˆòˆÏÓ– ~Ê˛!§
xl%ˆÏÙy!òï˛ fl∫y«˛Ó˚ܲyÓ˚#Ó˚ fl∫y«˛!Ó˚ï˛ §yÓ˚§ÇˆÏ«˛˛õ!ê˛ flÒƒyl G xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚ ˆòˆÏÓ–

≤Ã38 ≠ !ç~§!ê˛~l ˆÓ˚!çˆÏfiê˛∆¢ˆÏl !í˛!çê˛y° fl∫y«˛ˆÏÓ˚Ó˚ §%!Óôy xyˆÏSÈ⁄

í˛z ≠ ˜Óô !í˛!çê˛y° fl∫y«˛Ó˚ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ xyˆÏÓòl ˛õe çÙy ˆòGÎ˚yÓ˚ í˛z˛õyÎ˚ xyˆÏSÈ
åÎ!ò xyˆÏÓòlܲyÓ˚#ˆÏܲ xlƒ ˆÜ˛ylG ≤Ãã˛!°ï˛ xy•zˆÏlÓ˚ !lˆÏò≈ˆÏ¢ !í˛~§!§ !lˆÏï˛ •Î˚
ï˛ˆÏÓ ˙!ê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚•z ï˛ÑyˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓä– ÎÑyˆÏòÓ˚ !í˛!çê˛y°
fl∫y«˛Ó˚ ˆl•zñ ï˛ÑyˆÏòÓ˚ ˆ«˛ˆÏe !Óܲ“ ÓƒÓfliyÓ˚ ܲÌy !ç~§!ê˛ !Ó!ôˆÏï˛ Ó!î≈ï˛ •ˆÏÓ–

≤Ã39 ≠ xl°y•zl xyˆÏÓòˆÏlÓ˚ ˆ«˛ˆÏe !§k˛yhs˝ çylyÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z ≠ Î!ò ï˛Ìƒ G xy˛õˆÏ°yí˛ l!Ì §!ë˛Ü˛ ÌyˆÏܲ ï˛y•ˆÏ° Ó˚yçƒ G ˆÜ˛ˆÏwÓ˚ ܲï,˛≈˛õ«˛ ˙
xyˆÏÓòˆÏl §¡ø!ï˛ ˆòˆÏÓl xyÓ˚ !ï˛l!ê˛ Ü˛yˆÏçÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ˆ§•z §¡ø!ï˛ Ü˛Ùl ˆ˛õyê˛≈yˆÏ°

31
˛õy!ë˛ˆÏÎ˚ ˆòˆÏÓl– ˆ˛õyê˛≈y° ï˛ál !lˆÏç !lˆÏç•z ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ≤Ã›ï˛ Ü˛Ó˚ˆÏÓ–
Î!ò !ï˛l!ê˛ Ü˛yˆÏçÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ˆÜ˛ylG ܲÓ˚ ܲï,˛≈˛õ«˛•z ˆÜ˛ylG áyÙ!ï˛Ó˚ ܲÌy ly
çylyl ï˛y•ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ [~Ù!ç~° ôyÓ˚y
19å9ä] G ˆ˛õyê˛≈y° fl∫Î˚Ç!e´Î˚˲yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ≤Ã›ï˛ Ü˛ˆÏÓ˚ ˆòˆÏÓ–

≤Ã40 ≠ xl°y•zl xyˆÏÓòˆÏlÓ˚ í˛z˛õÓ˚ Î!ò ˆÜ˛ylG ≤ß¿ ÌyˆÏܲ ï˛y•ˆÏ° ï˛yÓ˚ ≤Ã!ï˛!e´Î˚y
çylyˆÏlyÓ˚ çlƒ xyˆÏÓòlܲyÓ˚# ܲï˛ê˛y §ÙÎ˚ ˛õyˆÏÓl⁄

í˛z ≠ Îyã˛y•z ≤Ã!e´Î˚yÓ˚ §ÙÎ˚ Î!ò ò%•z ܲÓ˚ ܲï,˛≈˛õˆÏ«˛Ó˚ ÙˆÏôƒ ˆÜ˛ylG ~ܲçl ˆÜ˛ylG ≤ß¿
ˆï˛yˆÏ°l Óy ˆÜ˛ylG e&!ê˛!Óã%˛ƒ!ï˛ °«˛ ܲˆÏÓ˚lñ ï˛y•ˆÏ° !ç~§!ê˛ Ü˛Ùl ˆ˛õyê˛≈yˆÏ° !ï˛l!ê˛
ܲyˆÏçÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ï˛y xyˆÏÓòlܲyÓ˚#ˆÏܲ G x˛õÓ˚ ܲÓ˚ ܲï,˛≈˛õ«˛ˆÏܲ çylyˆÏly •ˆÏÓ– ܲÓ˚
ܲï,˛≈˛õ«˛ ˆÎÙl §ÙÎ˚§#Ùy ˆòˆÏÓl å§yôyÓ˚îï˛ §yï˛ !òlä ï˛yÓ˚ ÙˆÏôƒ xyˆÏÓòlܲyÓ˚# ≤Èϟ¿Ó˚
í˛z_Ó˚ ˆòˆÏÓl Óy e&!ê˛ §ÇˆÏ¢yôl ܲÓ˚ˆÏÓl–
~•z x!ï˛!Ó˚_´ l!Ì˛õe Óy ÓƒyáƒyÓ˚ ≤Ã!ï˛!e´Î˚y çylyˆÏï˛ Ü˛ï,˛≈˛õ«˛ xl!ôܲ §yï˛!òl
§ÙÎ˚ ˆlˆÏÓl–

≤Ã41 ≠ ˆÓ˚!çˆÏfiê˛∆¢l ≤Ãï˛ƒyáƒyˆÏlÓ˚ ˛õk˛!ï˛ Ü˛#⁄

í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢l Î!ò ≤Ãï˛ƒyáƒyï˛ •Î˚ñ ï˛y•ˆÏ° ~•z ≤Ãï˛ƒyáƒyˆÏlÓ˚ ܲyÓ˚î §ÇÓ!°ï˛
~ܲ!ê˛ !°!áï˛ xyˆÏò¢ çy!Ó˚ ܲˆÏÓ˚ ï˛y xyˆÏÓòlܲyÓ˚#ˆÏܲ çylyˆÏï˛ •ˆÏÓ– ~•z xyˆÏòˆÏ¢Ó˚
!ÓÓ˚&ˆÏk˛ xy!˛õ° ܲÓ˚yÓ˚ «˛Ùï˛y xyˆÏÓòlܲyÓ˚#Ó˚ ÌyܲˆÏÓ– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y
19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å10ä xl%ÎyÎ˚#ñ ~ܲ ܲÓ˚ ܲï,˛≈˛õ«˛ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl Óy!ï˛°
ܲÓ˚ˆÏ° åˆÎÙl !§!ç~§!ê˛˘ ~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚#ä xlƒ ܲÓ˚ ܲï,˛≈˛õˆÏ«˛Ó˚ ܲyˆÏSÈG
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl åˆÎÙl ~§!ç~§!ê˛˘ !§!ç~§!ê˛ xy•zlä Óy!ï˛° •ˆÏÎ˚ ˆàˆÏSÈ
ӈϰ àîƒ •ˆÏÓ–
≤Ã42 ≠ §Ç!Ÿ’‹T xyˆÏÓòˆÏlÓ˚ !l‹õ!_Ó˚ !ӣψÏÎ˚ xyˆÏÓòlܲyÓ˚#ˆÏܲ xÓ!•ï˛ ܲÓ˚y •ˆÏÓ !ܲ⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòˆÏlÓ˚ ÙO%!Ó˚ Óy ≤Ãï˛ƒyáƒyˆÏlÓ˚ §ÇÓyò !ç~§!ê˛ Ü˛Ùl ˆ˛õyê˛≈y°
~§~Ù~§ G •zÈüȈوϰÓ˚ ÙyôƒˆÏÙ xyˆÏÓòlܲyÓ˚#ˆÏܲ çy!lˆÏÎ˚ ˆòˆÏÓ– ~•z ˛õÎ≈yˆÏÎ˚
xyˆÏÓòlܲyÓ˚#ˆÏܲ ç%!Ó˚§!í˛Ü˛¢l §Çe´yhs˝ ï˛ÌƒG !òˆÏÎ˚ ˆòGÎ˚y •ˆÏÓ–
≤Ã43 ≠ !ç~§!ê˛~l ˆ˛õyê˛≈y° ˆÌˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ í˛yí˛zlˆÏ°yí˛ Ü˛Ó˚y ÎyˆÏÓ⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ •ˆÏ° xyˆÏÓòlܲyÓ˚# !ç~§!ê˛ Ü˛Ùl ˆ˛õyê˛≈y° ˆÌˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l
§y!ê˛≈!Ê˛ˆÏÜ˛ê˛ í˛yí˛zlˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ ˛õyÓ˚ˆÏÓl–

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 MEANING & SCOPE
4
§Ó˚ÓÓ˚yˆÏ•Ó˚ xÌ≈ ~ÓÇ §%ˆÏÎyà
OF SUPPLY

≤Ã1≠ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ !Ó£ÏÎ˚=!° ܲ#⁄

í˛z≠ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˆÜ˛ylG âê˛ly ï˛ál•z ܲÓ˚ˆÏÎyàƒ •Î˚ Îál ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy
≤Ãòyl ܲÓ˚y •Î˚ ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ï˛yÓ˚ §¡±§yÓ˚ˆÏîÓ˚ çlƒ ~ÓÇ ˆÜ˛ylG !ÓˆÏÓã˛lyÓ˚
åconsiderationä !Ó!lÙˆÏÎ˚– Óï˛≈ÙyˆÏl x≤Ãï˛ƒ«˛ ܲˆÏÓ˚Ó˚ !lÎ˚Ù xl%ÎyÎ˚# ܲÓ˚ˆÏÎyàƒ !Ó£ÏÎ˚=!°ñ
ˆÎÙl í˛zͲõyòlñ !Ó!e´ xÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòylñ §Ó Ú§Ó˚ÓÓ˚y•Û ܲÓ˚ˆÏÎyàƒ âê˛lyÓ˚ xD#Ë)˛ï˛
•ˆÏÓ–

≤ÃÈ2≠ §Ó˚ÓÓ˚y• å§y≤’y•zä Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄

í˛z≠ Ú§Ó˚ÓÓ˚y•Û ¢∑!ê˛ Óƒy˛õܲï˛Ó˚ xˆÏÌ≈ ÓƒÓ•*ï˛ ~ÓÇ ~Ó˚ ÙˆÏôƒ Ó˚ˆÏÎ˚ˆÏSÈ ˆÜ˛ylG Óƒ!_´Ó˚ myÓ˚y
ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ í˛zˆÏjˆÏ¢ƒ §Ó ≤ÃܲyÓ˚ ˛õîƒ ~ÓǢ xÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
§Ó˚ÓÓ˚y•ñ ˆÎÙl !Ó!e´ñ fliylyhs˝Ó˚ñ !Ó!lÙÎ˚ñ °y•zˆÏ§™ñ ˲yí˛¸yñ xÌÓy •hflÏyhs˝Ó˚ ܲÓ˚y xÌÓy
ܲÓ˚ÓyÓ˚ çlƒ Ó˚y!ç •GÎ˚y– ~ê˛y ˛õ!Ó˚ˆÏ£ÏÓy xyÙòy!lˆÏܲG xhs˝Ë%˛≈_´ ܲÓ˚ˆÏSÈ– xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy å!ç~§!ê˛ä xy•zl ~Ùl !ܲS%È !Ó!lÙÎ˚ˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ ܲˆÏÓ˚ ˆÎ=!°
ˆÜ˛ylG !ÓˆÏÓã˛ly åconsiderationä SÈyí˛¸y•z âˆÏê˛ˆÏSÈ–

≤ÃÈ3≠ ~ܲ!ê˛ Ü˛Ó˚ˆÏÎyàƒ §Ó˚ÓÓ˚y• ܲ#⁄

í˛z≠ ÚܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•Û Ó°ˆÏï˛ ˆÓyV˛yÎ˚ ~Ùl ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• Îy
˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ å!ç~§!ê˛Èä xyGï˛yÎ˚ ˛õˆÏí˛¸–

33
≤Ã4≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zl xl%ÎyÎ˚# §Ó˚ÓÓ˚yˆÏ• xyÓ!¢ƒÜ˛ í˛z˛õyòyl=!° ܲ#⁄

í˛z≠ !l¡¨!°!áï˛ Ú§Ó˚ÓÓ˚y•Û !•§yˆÏÓ !ÓˆÏÓ!ã˛ï˛ •ˆÏï˛ ˆàˆÏ° !lˆÏã˛Ó˚ í˛z˛õyòyl=!° ÌyܲˆÏï˛
•ˆÏÓÈüüüÈ
1ä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•ó
2ä §Ó˚ÓÓ˚y• âˆÏê˛ˆÏSÈ ˆÜ˛ylG !ÓˆÏÓã˛lyÓ˚ !Ó!lÙˆÏÎ˚ó
2ä ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ xÌÓy ï˛yÓ˚ §¡±§yÓ˚ˆÏîÓ˚ í˛zˆÏjˆÏ¢ƒ §Ó˚ÓÓ˚y•!ê˛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈó
3ä ܲÓ˚ˆÏÎyàƒ ~°yܲyÎ˚ §Ó˚ÓÓ˚y•!ê˛ •ˆÏÎ˚ˆÏSÈó
4ä §Ó˚ÓÓ˚y•!ê˛ Ü˛Ó˚ˆÏÎyàƒó
5ä §Ó˚ÓÓ˚y•!ê˛ Ü˛ˆÏÓ˚ˆÏSÈl ~ܲçl ܲÓ˚òylˆÏÎyàƒ Óƒ!_´–

≤Ã5≠ ˆÜ˛ylG !Ó!lÙÎ˚ í˛z˛õˆÏÓ˚y_´ Ùy˛õܲy!ë˛=!°Ó˚ ~ܲ!ê˛ Óy ï˛yÓ˚ ˆÓ!¢ ˛õ)Ó˚î ly ܲÓ˚ˆÏ°G
˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲˆÏÓ˚Ó˚ xô#ˆÏl §Ó˚ÓÓ˚y• !•§yˆÏÓ !ÓˆÏÓ!ã˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •ƒÑy– !ܲS%È !ܲS%È ˆ«˛ˆÏeñ ˆÎÙl ˛õ!Ó˚ˆÏ£ÏÓy xyÙòy!l [åôyÓ˚y 3å1ä å!Óä] xÌÓy xyò¢≈
˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ1ÈüÈ~Ó˚ xô#ˆÏl í˛zˆÏÕ‘!áï˛ !ܲS%È Îy !ÓˆÏÓã˛ly åconsider-
ationä SÈyí˛¸y•z ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ˆ§•z §Ó ˆ«˛ˆÏe í˛z˛õˆÏÓ˚y_´ 4 l¡∫Ó˚ ≤Èϟ¿Ó˚ í˛z_ˆÏÓ˚ í˛zˆÏÕ‘!áï˛
~ܲ!ê˛ xÌÓy ï˛yÓ˚ ˆÓ!¢ Ùy˛õܲy!ë˛ ˛õ)Ó˚î ly •ˆÏ°G ˆ§=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xô#ˆÏl
§Ó˚ÓÓ˚y• !•§yˆÏÓ•z !ÓˆÏÓ!ã˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚–

≤ÃÈ6≠ ôyÓ˚y 3ÈüÈ~ ˛õîƒ xyÙòy!lÓ˚ xl%˛õ!fli!ï˛ ˆã˛yˆÏá ˛õí˛¸yÓ˚ ÙˆÏï˛y– ~Ó˚ ܲyÓ˚î ܲ#⁄

í˛z≠È ˛õîƒ xyÙòy!l !Ó£ÏÎ˚!ê˛ §#Ùy÷ÕÒ xy•zl åܲyfiê˛Ù‰§ xƒyQñ 1962äÈüÈ~Ó˚ xô#ˆÏl ˛õ,Ìܲ˲yˆÏÓ
!ÓˆÏÓ!ã˛ï˛ñ ˆÎáyˆÏl xy•z!ç~§!ê˛ xy°yòy ܲÓ˚ !•§yˆÏÓ ˆÙÔ!°Ü˛ §#Ùy÷ÕÒÓ˚ §yˆÏÌ xyòyÎ˚
•ˆÏÓ–

≤Ã7≠ !lçfl∫ §Ó˚ÓÓ˚y• !ܲ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ ⁄

í˛z≠ xyhs˝/Ó˚yçƒ !lçfl∫ §Ó˚ÓÓ˚y•ñ ˆÎÙl ˲y[˛yÓ˚ åfiê˛Ü˛ä fliylyhs˝Ó˚ ܲÓ˚ˆÏÎyàƒñ ˆÎáyˆÏl ܲÓ˚ˆÏÎyàƒ
Óƒ!_´ˆÏܲ Ó˚yçƒ!˲!_ܲ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚ˆÏï˛ •ˆÏÓ !¢!í˛í˛z°È üÈ1å5äüÈ~Ó˚ xô#ˆÏl– ~•z ôÓ˚ˆÏlÓ˚
!Ó!lÙÎ˚ ˆÜ˛ylG !ÓˆÏÓã˛lyÓ˚ !Ó!lÙˆÏÎ˚ ly •ˆÏ°G ï˛yˆÏòÓ˚ ܲÓ˚ˆÏÎyàƒ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ– xÓ¢ƒ
xhs˝/Ó˚yçƒ fl∫ÈüȧÓ˚ÓÓ˚y• åintra-state self-supplyä ܲÓ˚ˆÏÎyàƒ lÎ˚–

34
≤Ã8≠ ˆÜ˛ylG !Ó!lÙÎ˚ˆÏܲ ˛õîƒ §Ó˚ÓÓ˚y• !•§yˆÏÓ !ÓˆÏÓã˛ly ܲÓ˚yÓ˚ çlƒ lyÙfl∫c ~ÓǢxÌÓy
x!ôܲyÓ˚ ˛õ!Ó˚Óï˛≈l !ܲ xyÓ!¢ƒÜ˛⁄

í˛z≠ ˆÜ˛yl !Ó!lÙÎ˚ˆÏܲ ˛õîƒ §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ Ü˛Ó˚ˆÏï˛ ˆàˆÏ° lyÙfl∫c åê˛y•zˆÏê˛°ä ~ÓÇ
x!ôܲyÓ˚ å˛õˆÏç¢lä í˛z˲Î˚•z •hflÏyhs˝!Ó˚ï˛ •ˆÏï˛ •ˆÏÓ– ˆ§ˆÏ«˛ˆÏe !Ó!lÙÎ˚!ê˛ !¢!í˛í˛z°ÈüÈ2 å1äÈüÈ~Ó˚
¢ˆÏï≈˛ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ ˛õ!Ó˚à!îï˛ •ˆÏÓ– !ܲS%È ˆ«˛ˆÏeñ x!ôܲyÓ˚ ï˛Í«˛îyÍ ˛õ!Ó˚Óï˛≈l
•Î˚ñ !ܲv lyÙfl∫c •hflÏyhs˝!Ó˚ï˛ •Î˚ ˛õÓ˚Óï˛#≈ ˆÜ˛ylG §ÙˆÏÎ˚– ˆÎÙl xl%ˆÏÙyòˆÏlÓ˚ !˲!_ˆÏï˛
!Ó!e´Ó˚ ˆ«˛ˆÏe xÌÓy •yÎ˚yÓ˚ÈüÈ˛õyÓ˚ˆÏã˛ç ã%˛!_´Ó˚ !˲!_ˆÏï˛– ~ ôÓ˚ˆÏlÓ˚ !Ó!lÙÎ˚G ˛õîƒ §Ó˚ÓÓ˚y•
ӈϰ ôÓ˚y •ˆÏÓ–

≤ÃÈ9≠ ÚÓƒÓ§y!Î˚ܲ fl∫yˆÏÌ≈ xÌÓy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ §Ó˚ÓÓ˚y•Û Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄

í˛z≠ ˆÜ˛ylG §Ó˚ÓÓ˚y• ÓƒÓ§y!Î˚ܲ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲly
ï˛yÓ˚ ˆÜ˛ylG §ÇK˛y Óy ˛õÓ˚#«˛yÓ˚ í˛z˛õyˆÏÎ˚Ó˚ ܲÌy xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏl Ó°y ˆl•z–
ï˛ˆÏÓ !lˆÏ¡¨y_´ ÓƒÓ§y!Î˚ܲ ˛õÓ˚#«˛yÓ˚ myÓ˚y §yôyÓ˚îï˛ ~•z !§k˛yˆÏhs˝ ˆ˛õÔÑSȈÏly ÎyÎ˚ ˆÎ
ˆÜ˛ylG §Ó˚ÓÓ˚y• ÓƒÓ§y!Î˚ܲ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲlyüüüÈ
1ä ܲyç!ê˛ !ܲ =Ó˚&ˆÏcÓ˚ §ˆÏD •yˆÏï˛ ˆlGÎ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ xy@˝ÃˆÏ•Ó˚ §ˆÏD ã˛y°yˆÏly
•ˆÏÎ˚ˆÏSÈ⁄
2ä ܲyç!ê˛ !ܲ §Dï˛Ë˛yˆÏÓ Óy ôyÓ˚yÓy!•Ü˛Ë˛yˆÏÓ ã˛y°yˆÏly •ˆÏFSÈ⁄
3ä ܲyç!ê˛ !ܲ !lÎ˚!Ùï˛Ë˛yˆÏÓ fl∫#Ü,˛ï˛ G ≤Ã!ï˛!¤˛ï˛ Ó˚#!ï˛ ˆÙˆÏl ã˛y°yˆÏly •ˆÏÎ˚ˆÏSÈ ⁄
4ä ܲyç!ê˛ !ܲ ≤Ãôylï˛ Ù)ˆÏ°ƒÓ˚ !Ó!lÙˆÏÎ˚˘°yˆÏ˲Ó˚ çlƒ ܲÓ˚y ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ
§Ó˚ÓÓ˚yˆÏ•Ó˚ §ˆÏD Î%_´⁄
~•z ˛õÓ˚#«˛yÓ˚ myÓ˚y ~ê˛y !l!Ÿã˛ï˛ •GÎ˚y òÓ˚ܲyÓ˚ ˆÎ ˆÜ˛ylG xyܲ!fløܲ §Ó˚ÓÓ˚y•ñ Î!ò ï˛y
Ù)ˆÏ°ƒÓ˚ !Ó!lÙˆÏÎ˚ ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲñ ˆ§!ê˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xyGï˛yÎ˚ xy§ˆÏÓ ly–

≤Ã10≠ ˆÜ˛ylG Óƒ!_´ ï˛ÑyÓ˚ Óƒ!_´àï˛ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ày!í˛¸ !ܲlˆÏ°l ~ÓÇ ~ܲÓSÈÓ˚ ˛õÓ˚
!ï˛!l ˆ§•z ày!í˛¸!ê˛ˆÏܲ ~ܲçl ày!í˛¸ ÓƒÓ§yÎ˚#Ó˚ ܲyˆÏSÈ !Ó!e´ ܲÓ˚ˆÏ°l– ~ˆÏ«˛ˆÏe !Ó!lÙÎ˚!ê˛
!ܲ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zl xl%ÎyÎ˚# §Ó˚ÓÓ˚yˆÏ•Ó˚ xô#ˆÏl xy§ˆÏÓ⁄
í˛z≠ lyñ ܲyÓ˚î §Ó˚ÓÓ˚y•!ê˛ ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ ܲÓ˚y •Î˚!l– xyÓ˚G
Ó°y ÎyÎ˚ ˆÎ ày!í˛¸!ê˛ ˆÜ˛lyÓ˚ §ÙÎ˚ ˆÜ˛ylG •zl˛õ%ê˛È ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y @˝Ãy•ƒ !SÈ° lyñ
ˆÎˆÏ•ï%˛ ~!ê˛ xÓƒÓ§y!Î˚ܲ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ˆÜ˛ly •ˆÏÎ˚!SÈ°–
≤Ã11≠ ~ܲçl Óyï˛yl%%Ü)˛° ΈÏsfÓ˚ myÓ˚y ï˛ÑyÓ˚ ÓƒÓ§y!Î˚ܲ ˲y[˛yÓ˚ åfiê˛Ü˛ä ˆÌˆÏܲ ~ܲ!ê˛

35
Óyï˛yl%Ü)˛° Îsf ïÑ˛yÓ˚ Óy!í˛¸ˆÏï˛ !lçfl∫ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ fliylyhs˝!Ó˚ï˛ Ü˛Ó˚ˆÏ°l– ~•z !Ó!lÙÎ˚!ê˛ˆÏܲ
!ܲ §Ó˚ÓÓ˚y• Ó°y ÎyˆÏÓ⁄
í˛z≠ •ƒÑy– !¢!í˛í˛z°ÈüÈ1å1ä xl%ÎyÎ˚# ÓƒÓ§y!Î˚ܲ §¡õ!_ Óƒ!_´àï˛ Óy xÓƒÓ§y!Î˚ܲ ÓƒÓ•yˆÏÓ˚Ó˚
çlƒ !ÓˆÏÓã˛ly åconsiderationä SÈyí˛¸y ܲÓ˚y •ˆÏ°G ï˛y §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ–
≤Ã12≠ ˆÜ˛ylG Üœ˛yÓ Óy §Çàë˛l Óy §!Ù!ï˛ ï˛yˆÏòÓ˚ §ò§ƒˆÏòÓ˚ ˆÜ˛ylG ˛õ!Ó˚ˆÏ£ÏÓy Óy ˛õîƒ
≤Ãòyl ܲÓ˚ˆÏ° ï˛y !ܲ §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ⁄

í˛z≠ •ƒÑy– ˆÜ˛ylG Üœ˛yÓñ §Çàë˛lñ §!Ù!ï˛ Óy ~Ó˚Ü˛Ù ˆÜ˛ylG §ÇfliyÓ˚ myÓ˚y ï˛yˆÏòÓ˚ §ò§ƒˆÏòÓ˚
ˆòGÎ˚y §%ˆÏÎyàÈüȧ%!Óôy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ– ~!ê˛ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚
ôyÓ˚y 2å17äüÈˆï˛ ÚÓƒÓ§yÛÈüÈÓ˚ §ÇK˛yÎ˚ xhs˝Ë%˛≈_´ xyˆÏSÈ–
≤Ã13≠ ˆÜ˛yl=!° xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ~ÓÇ ˆÜ˛yl=!° xhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y•⁄
í˛z≠ xyhs˝/Ó˚yçƒ ~ÓÇ xhs˝/Ó˚yçƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÇK˛y !l!ò‹T˲yˆÏÓ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ÎÌye´ˆÏÙ ôyÓ˚y 3 ~ÓÇ 3~ÈüÈˆï˛ ˆòGÎ˚y xyˆÏSÈ– Ó,•_Ó˚ xˆÏÌ≈ ˆÎáyˆÏl §Ó˚ÓÓ˚y•Ü˛yÓ˚# ~ÓÇ
§Ó˚ÓÓ˚y•fli° ~ܲ•z Ó˚yˆÏçƒ xÓ!fliï˛ ï˛yˆÏܲ xhs˝/Ó˚yçƒ ~ÓÇ ˆÎˆÏ«˛ˆÏe ~=!° ò%!ê˛ !˲ߨ
Ó˚yˆÏçƒ xÓ!fliï˛ ï˛yˆÏܲ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ӈϰ–
≤Ã14≠ ˛õîƒ ÓƒÓ•yˆÏÓ˚ x!ôܲyÓ˚ åright to useä •hflÏyhs˝Ó˚ !ܲ ˛õîƒ §Ó˚ÓÓ˚y• Óy ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ⁄
í˛z≠ ˛õîƒ ÓƒÓ•yˆÏÓ˚ x!ôܲyÓ˚ •hflÏyhs˝Ó˚ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓñ ܲyÓ˚î ˆ§áyˆÏl
ˆÜ˛ylG fl∫c •hflÏyhs˝Ó˚ ˆl•z– ~•z ôÓ˚ˆÏlÓ˚ !Ó!lÙÎ˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ2ÈüÈ~Ó˚
xô#ˆÏl !l!ò≈‹T˲yˆÏÓ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ–
≤Ã15≠ GÎ˚yÜ≈˛§ ܲlê˛ƒyQ ~ÓÇ Ü˛ƒyê˛y!Ó˚Ç §y!Ë≈˛§ !ܲ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•ñ ly !ܲ ˛õîƒ
§Ó˚ÓÓ˚y•⁄ ˆÜ˛l⁄
í˛z≠È GÎ˚yÜ≈˛§ ܲlê˛ƒyQ ~ÓÇ Ü˛ƒyê˛y!Ó˚Ç §y!Ë≈˛§ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ2ÈüÈ~Ó˚
xô#ˆÏl ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •Î˚–
≤Ã16≠ ˛õîƒ §Ó˚ÓÓ˚y• •yÎ˚yÓ˚ÈüÈ˛õyÓ˚ˆÏã˛çÈüÈ~Ó˚ !˲!_ˆÏï˛ •ˆÏ° ï˛y ˛õîƒ §Ó˚ÓÓ˚y•ñ ly !ܲ ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ⁄ ˆÜ˛l⁄
í˛z≠ •yÎ˚yÓ˚ÈüÈ˛õyÓ˚ˆÏã˛çÈüÈ~Ó˚˚ !˲!_ˆÏï˛ ˛õîƒ §Ó˚ÓÓ˚y• •ˆÏ° ˆ§!ê˛ ˛õîƒ §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ
•ˆÏÓñ ˆÎˆÏ•ï%˛ ˆ§ˆÏ«˛ˆÏe fl∫c •hflÏyhs˝Ó˚ •Î˚ñ Î!òG ï˛y ˛õÓ˚Óï˛≈# §ÙˆÏÎ˚ •Î˚–

36
 5
§Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚
TIME OF SUPPLY

≤Ã1≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ ܲ#⁄

í˛z≠ !ç~§!ê˛ ≤ÈÏÎyçƒ •GÎ˚yÓ˚ ≤ß¿ Îál GˆÏë˛ ï˛ál ï˛yÓ˚ §!ë˛Ü˛ §ÙÎ˚!ê˛ˆÏܲ !ã˛!•´ï˛ ܲÓ˚y
çÓ˚&!Ó˚ •ˆÏÎ˚ ˛õˆÏí˛¸– §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ ~•z Ù%•)ï˛≈!ê˛ˆÏܲ !l!ò≈‹T ܲˆÏÓ˚ ˆòÎ˚– xyÓyÓ˚ ˆÜ˛ylG
ˆÜ˛ylG !ӈϢ£Ï ˆ«˛ˆÏe !ë˛Ü˛ ˆÜ˛yl§ÙÎ˚ ~ܲ!ê˛ §Ó˚ÓÓ˚y• âˆÏê˛ˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ
ådeemed supplyä ï˛yG !lˆÏò≈¢ ܲÓ˚ˆÏÓ ~•z§ÙÎ˚!ê˛•z– ÙˆÏí˛° !ç~§!ê˛ xy•zˆÏl˛ õîƒ G
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ !lô≈yÓ˚ˆÏîÓ˚ ÓƒÓfliy ˛õÓ˚flõˆÏÓ˚Ó˚ ˆÌˆÏܲ xy°yòy–

≤Ã2≠ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚ òyÎ˚ ܲál Óï˛≈yÎ˚⁄

í˛z≠ ÙˆÏí˛° !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 12ÈüÈˆï˛ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙˆÏÎ˚Ó˚ !Ó£ÏÎ˚!ê˛ Ó°y xyˆÏSÈ–
!lˆÏã˛Ó˚ ï˛y!Ó˚á=!°Ó˚ ÙˆÏôƒ ˆÎ!ê˛ §ÓˆÏã˛ˆÏÎ˚ xyˆÏàܲyÓ˚ ˆ§!ê˛•z •ˆÏÓ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ÈüüüÈ
Ü˛ä §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÎ!òl ˛õîƒ!ê˛ x˛õ§yÓ˚î åremoveä ܲÓ˚ˆÏSÈlñ Î!ò ˙ §Ó˚ÓÓ˚yˆÏ•Ó˚
ˆ«˛ˆÏe x˛õ§yÓ˚î åremovalä ≤ÈÏÎ˚yçl#Î˚ •Î˚ó xÌÓy
áä ˆÎáyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ x˛õ§yÓ˚ˆÏîÓ˚ ≤ÈÏÎ˚yçl ˆl•z ˆ§áyˆÏl ˛õîƒ!ê˛ˆÏܲ °Ë˛ƒ
åavailableä ܲˆÏÓ˚ ˆï˛y°yÓ˚ !òló xÌÓy
àä ˆÎ§Ó §Ó˚ÓÓ˚y• G˛õˆÏÓ˚Ó˚ ò%!ê˛ ˛õ!Ó˚!fli!ï˛Ó˚ ÙˆÏôƒ ˛õˆÏí˛¸ ly ˆ§•z §Ó ˆ«˛ˆÏe
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òló xÌÓy
âä @˝Ã•#ï˛y ˆÎ !òl ï˛ÑyÓ˚ !•§yˆÏÓÓ˚ áyï˛yÎ˚ ˛õîƒ!ê˛Ó˚ ≤Ãy!Æfl∫#ܲyÓ˚ ܲÓ˚ˆÏSÈl ˆ§•z !òl–

≤Ã3≠ ˛õˆÏîƒÓ˚ ~ܲê˛yly §Ó˚ÓÓ˚yˆÏ•Ó˚ åcontinuous supply of goodsä ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚

37
§ÙÎ˚!ê˛ Ü˛#⁄

í˛z≠ ~ܲê˛yly §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ ~•zÓ˚Ü˛Ù ÈüüüÈ

Ü˛ä ˆÎáyˆÏl ˛õÎ≈yÎ˚e´!Ùܲ !•§yÓ !ÓÓ,!ï˛ Óy ˛õÎ≈yÎ˚e´!Ùܲ ˆ˛õˆÏÙrê˛ ç!í˛¸ï˛ xyˆÏSÈ ˆ§áyˆÏl
˙ ˛õÎ≈yÎ˚e´!Ùܲ !•§yÓ !ÓÓ,!ï˛ åsuccessive statement of accountsä Óy
˛õÎ≈yÎ˚e´!Ùܲ ˆ˛õˆÏÙ^˝ê˛ åsuccessive paymentsäÈüÈ~Ó˚ §ˆÏD §¡õ!ܲ≈ï˛ ˛õÎ≈yÎ˚ Óy
§ÙÎ˚§#ÙyÓ˚ x!hs˝Ù ï˛y!Ó˚á!ê˛–
áä ˆÎáyˆÏl ˆÜ˛ylG ˛õÎ≈yÎ˚e´!Ùܲ !•§yÓ !ÓÓ,!ï˛ Óy ˛õÎ≈yÎ˚e´!Ùܲ ˆ˛õˆÏÙrê˛˛ ç!í˛¸ï˛
ˆl•zñ ˆ§áyˆÏl •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òl Óy ˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚yÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ˆÎ!ê˛
xyˆÏà ˆ§•z !òl!ê˛–

≤Ã4≠ xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛ åapproval basisä ˛õyë˛yˆÏly ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛
ܲ# •ˆÏÓ⁄

í˛z≠ xl%ˆÏÙyòl §yˆÏ˛õ«˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ åsupply on approval basisä ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚

§ÙÎ˚!ê˛ •ˆÏÓ ˆ§•z !òl ˆÎ!ê˛ !lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˛õ)Ó≈ï˛Ó˚
Ü˛ä ˆÎ !òl çyly ÎyˆÏÓ ˆÎ §Ó˚ÓÓ˚y•!ê˛ §¡õߨ •ˆÏFSÈñ xÌÓy
áä ˆÎ!òl §Ó˚ÓÓ˚yˆÏ•Ó˚ !òl ˆÌˆÏܲ SÈÎ˚ Ùy§ ˆ˛õ!Ó˚ˆÏÎ˚ ÎyˆÏÓ–

≤Ã5É ÙˆÏí˛° !ç~§!ê˛ xy•zˆÏlÓ˚ 12 lÇ ôyÓ˚yÓ˚ 2ñ 3ñ 5 Óy 6 lÇ í˛z˛õôyÓ˚y xÌÓy 13 lÇ

ôyÓ˚yÓ˚ í˛z˛õôyÓ˚y=!°Ó˚ §y•yˆÏ΃ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ !fliÓ˚ ܲÓ˚y §Ω˛Ó ly •ˆÏ° ܲ#˲yˆÏÓ ï˛y
!fliÓ˚ ܲÓ˚y •ˆÏÓ⁄

í˛z≠ 12å7ä lÇ ôyÓ˚yÎ˚ ~ܲ!ê˛ xÓ!¢‹T Ë%˛!_´ xyˆÏSÈ– ~SÈyí˛¸yG xyˆÏSÈ 13å7ä lÇ ôyÓ˚y–
~áyl ˆÌˆÏܲ ˆòáy ÎyÎ˚ ˆÎ ˆÎ§Ó ˆ«˛ˆÏe ˛õÎ≈yÎ˚!˲!_ܲ åperiodicalä !Ó˚ê˛yl≈ çÙy ˆòÓyÓ˚
ܲÌy ˆ§•z §ÓˆÏ«˛ˆÏe ~•z ˛õÎ≈yÎ˚!˲!_ܲ !Ó˚ê˛yl≈ çÙy ˆòGÎ˚yÓ˚ !lô≈y!Ó˚ï˛ !òl!ê˛•z •ˆÏÓ §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙÎ˚– xlƒÌyÎ˚ñ ~!ê˛ •ˆÏÓ ˆ§•z !òl ˆÎ!òl !§!ç~§!ê˛˘~§!ç~§!ê˛˘xy•z!ç~§!ê˛ ˆã˛yܲyˆÏly
•ˆÏÎ˚ˆÏSÈ–

≤Ã6≠ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚ òyÎ˚ ܲál Óï˛≈yÎ˚⁄

í˛z≠ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ !lô≈yÓ˚ˆÏîÓ˚ ˛õk˛!ï˛ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ ÙˆÏï˛y lÎ˚–
~ˆÏ«˛ˆÏe ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ ˆÎ •zl˲ˆÏÎ˚§!ê˛ Ü˛yê˛y •ˆÏÎ˚ˆÏSÈ ˆ§!ê˛ !lô≈y!Ó˚ï˛ §ÙˆÏÎ˚Ó˚

38
ÙˆÏôƒ ܲyê˛y •ˆÏÎ˚ˆÏSÈ ly !ܲ ˆ§•z §ÙÎ˚ ˆ˛õ!Ó˚ˆÏÎ˚ ܲyê˛y •ˆÏÎ˚ˆÏSÈ ï˛yÓ˚ í˛z˛õÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛
!l˲≈Ó˚ ܲÓ˚ˆÏÓ–

≤Ã7≠ Î!ò !lô≈y!Ó˚ï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ •zl˲ˆÏÎ˚§ ܲyê˛y ly •Î˚ ï˛y•ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛#
•ˆÏÓ⁄

í˛z≠ ~•z §Ó ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ •ˆÏÓ !lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˛õ)Ó≈ï˛Ó˚ !òl!ê˛ ÈüüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòyˆÏlÓ˚ §Ùy!ÆÓ˚ !òló xÌÓy
áä ˆ˛õˆÏÙrê˛ ˛õyGÎ˚yÓ˚ !òl–

≤Ã8≠ Î!ò !lô≈y!Ó˚ï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ•z •zl˲ˆÏÎ˚§ ܲyê˛y •Î˚ ï˛y•ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛#
•ˆÏÓ⁄

í˛z≠ ~•z §Ó ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ •ˆÏÓ !lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˛õ)Ó≈ï˛Ó˚ !òl!ê˛ ÈüüüÈ
Ü˛ä •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òló xÌÓy
áä ˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚yÓ˚ !òl–

≤à 9≠ Úˆ˛õˆÏÙrê˛ ˛õyGÎ˚yÓ˚ !òlÛ Ó°ˆÏï˛ Ü˛# ˆÓyV˛yˆÏly •ˆÏFSÈ⁄

í˛z≠ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !•§yˆÏÓÓ˚ áyï˛yÎ˚ ˆÎ!òl ˆ˛õˆÏÙrê˛!ê˛ ˆï˛y°y •ˆÏFSÈ xÌÓy ï˛ÑyÓ˚ ÓƒyB˛
áyˆÏï˛ ˆÎ!òl ˆ˛õˆÏÙrê˛!ê˛ í˛zë˛ˆÏSÈ ~•z ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˆÎ!ê˛ ˛õ)Ó≈ï˛Ó˚ ˆ§!ê˛•z Úˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚yÓ˚
!òlÛ–

≤Ã10≠ ôÓ˚y Îyܲñ •zl˲ˆÏÎ˚§ ܲyê˛y •Î˚!l xyÓ˚ ˆ˛õˆÏÙˆÏrê˛Ó˚ !òl Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ùy!ÆÓ˚ !òlG
!lÓ˚*˛õî ܲÓ˚y ÎyˆÏFSÈ ly– ˆ§ˆÏ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛# •ˆÏÓ⁄

í˛z≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ •ˆÏÓ ˆ§•z !òl ˆÎ!òl @˝Ã•#ï˛y ï˛ÑyÓ˚ !•§yÓ áyï˛yÎ˚ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ≤Ãy!Æ
fl∫#ܲyÓ˚ ܲˆÏÓ˚ˆÏSÈl–

≤Ã11≠ ôÓ˚y Îyܲñ xyÇ!¢Ü˛ x!@˝ÃÙ ˆ˛õˆÏÙrê˛ •ˆÏ°yñ xÌÓy xyÇ!¢Ü˛ ˆ˛õˆÏÙˆÏ^˝ê˛Ó˚ çlƒ •zl˲ˆÏÎ˚§
ܲyê˛y •ˆÏ°yó ~•z §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ !ܲ ˛õ%ˆÏÓ˚y §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ•z ≤ÈÏÎyçƒ •ˆÏÓ⁄

í˛z≠ ly– •zl˲ˆÏÎ˚ˆÏ§ Îï˛áy!l xyˆÏSÈ Óy Îï˛áy!lÓ˚ çlƒ xyÇ!¢Ü˛ ˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚y ˆàˆÏSÈ

39
ï˛ï˛ê%˛Ü%˛ §Ó˚ÓÓ˚y••z •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ–

≤Ã12≠ ˆÎ§Ó ˆ«˛ˆÏe ܲÓ˚ !Ó˚˲y§≈ ã˛yˆÏç≈ ≤ÈÏòÎ˚ ˆ§áyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛# •ˆÏÓ⁄

í˛z≠ ~ˆÏ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ •ˆÏÓ !lˆÏã˛Ó˚ !òl=!°Ó˚ ˆÎ!ê˛ §ÓˆÏã˛ˆÏÎ˚ xyˆÏàܲyÓ˚ñ ˆ§•z
!òl!ê˛üüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãy!ÆÓ˚ !òló
áä ˆ˛õˆÏÙ^˝ê˛ ˆã˛yܲyˆÏlyÓ˚ !òló
àä •zl˲ˆÏÎ˚§ ≤Ãy!ÆÓ˚ !òló
àä §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !•§yˆÏÓÓ˚ áyï˛yÎ˚ ˆí˛!Óê˛ •GÎ˚yÓ˚ !òl–

≤Ã13≠ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ~ܲê˛yly §Ó˚ÓÓ˚yˆÏ•Ó˚ åcontinuous supply of servicesä ˆ«˛ˆÏe

§Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛# •ˆÏÓ⁄

í˛z≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ •ˆÏÓ ˆ˛õˆÏÙˆÏ^˝ê˛Ó˚ !lô≈y!Ó˚ï˛ !òl Î!ò ï˛y ã%˛!_´ ˆÌˆÏܲ !lÓ˚*˛õî ܲÓ˚y
§Ω˛Ó •Î˚– Î!ò ï˛y !lÓ˚*˛õîˆÏÎyàƒ ly •Î˚ñ ï˛y •ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ •ˆÏÓ ÈüüüȈ˛õˆÏÙ^˝ê˛
˛õyGÎ˚yÓ˚ !òlñ xÌÓy •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òlñ xÌÓy Î!ò ˆòáy ÎyÎ˚ ˆ˛õˆÏÙ^˝ê˛ ˆÜ˛ylG âê˛ly
!l‹õߨ •GÎ˚yÓ˚ §ˆÏD §¡õ!ܲ≈ï˛ ï˛y•ˆÏ° ˆ§•z âê˛ly!ê˛ §¡õ)î≈ •GÎ˚yÓ˚ !òl ÈüüüÈ ~•z !ï˛l!ê˛
!òˆÏlÓ˚ ÙˆÏôƒ ˆÎ!ê˛ §ÓˆÏã˛ˆÏÎ˚ xyˆÏàܲyÓ˚ñ ˆ§!ê˛–

≤Ã14≠ ôÓ˚y Îyܲ 1É6É2017 ˆÌˆÏܲ ܲˆÏÓ˚Ó˚ •yÓ˚ 18 ¢ï˛yÇ¢ ˆÌˆÏܲ ˆÓˆÏí˛¸ 20 ¢ï˛yÇ¢
•ˆÏ°y– Î!ò ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòyl ~ÓÇ •zl˲ˆÏÎ˚§ ܲyê˛y ò%•z•z ~•z •yÓ˚ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚ xyˆÏà ~!≤ð
2017ÈüÈÓ˚ ÙˆÏôƒ •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲñ !ܲv ˆ˛õˆÏÙ^˝ê˛ ˆÙˆÏ° ï˛yÓ˚ ˛õˆÏÓ˚ ç%l 2017ÈüÈÎ˚ñ ï˛y•ˆÏ°
ܲˆÏÓ˚Ó˚ ܲ# •yÓ˚ ≤ÈÏÎyçƒ •ˆÏÓ⁄

í˛z≠ ܲˆÏÓ˚Ó˚ ˛õ%Ó˚ˆÏly •yÓ˚ 18 ¢ï˛yǢȕz ≤ÈÏÎyçƒ •ˆÏÓ ˆÜ˛lly ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòyˆÏlÓ˚ !Ó£ÏÎ˚!ê˛
1É6É2017ÈüÈÓ˚ xyˆÏà•z §¡õߨ •ˆÏÎ˚ !àˆÏÎ˚!SÈ°–

40
 6
!ç~§!ê˛ˆÏï˛ Ù)°ƒ!lô≈yÓ˚î
VALUATION IN GST

≤Ã1≠ !ç~§!ê˛ xyˆÏÓ˚yˆÏ˛õÓ˚ ˆ«˛ˆÏe ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ åvalue of taxable supplyä
ܲ# ôÓ˚y •ˆÏÓ⁄

í˛z≠ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ §yôyÓ˚îï˛ ˆ§•z Ú!Ó!lÙÎ˚ Ù)°ƒÛ (‘trans-
action value’äÈüÈ•z •ˆÏÓ Îy !ܲly ˆ§•z òÓ˚ Îy ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ Óy ≤ÈÏòÎ˚ •ˆÏÎ˚ˆÏSÈñ Îál
!Ó!lÙÎ˚ܲyÓ˚#Ó˚y §¡õ!ܲ≈ï˛ ll xyÓ˚ Îál òÓ˚•z ~ܲÙye !ÓˆÏÓã˛ly åwhen the parties are
not related and price is the sole considerationä– ˆÎÙlñ ˆÊ˛Ó˚ï˛ˆÏÎyàƒ çÙyñ §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙÎ˚ Óy ï˛yÓ˚ xyˆÏà ˆòGÎ˚y SÈyí˛¸ !Ó!lÙÎ˚ Ù)ˆÏ°ƒÓ˚ ÙˆÏôƒ ôÓ˚y •ˆÏÓ ly–

≤Ã2≠ !Ó!lÙÎ˚ Ù)°ƒ ܲ#⁄

í˛z≠ !Ó!lÙÎ˚ Ù)°ƒ !lˆÏò≈¢ ܲˆÏÓ˚ ˆ§•z òÓ˚ Îy ˛õîƒ G˘ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ ˆòGÎ˚y
•ˆÏÎ˚ˆÏSÈ Óy ≤ÈÏòÎ˚ •ˆÏÎ˚ˆÏSÈñ Îál §Ó˚ÓÓ˚y•Ü˛yÓ˚# G ≤Ãy˛õܲ §¡õ!ܲ≈ï˛ ll xyÓ˚ òÓ˚•z §Ó˚ÓÓ˚yˆÏ•Ó˚
~ܲÙye !ÓˆÏÓã˛ly– §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ≤ÈÏòÎ˚ ˆÜ˛ylG xB˛ Î!ò ˙ §Ó˚ÓÓ˚yˆÏ•Ó˚ ≤Ãy˛õܲ !Ù!ê˛ˆÏÎ˚
!òˆÏÎ˚ ÌyˆÏܲl ï˛y•ˆÏ° ˆ§•z xB˛ ˙ !Ó!lÙÎ˚ Ù)ˆÏ°ƒ ˆÎyà •ˆÏÓ–

≤Ã3≠ !§!ç~§!ê˛˘~§!ç~§!ê˛ xyÓ˚ xy•z!ç~§!ê˛ÈüÈ~Ó˚ çlƒñ Óy ˛õîƒ xyÓ˚ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ

Ù)°ƒ!lÓ˚*˛õî ˛õk˛!ï˛ !ܲ xy°yòy xy°yòy •ˆÏÓ⁄

í˛z≠ lyñ 15 lÇ ôyÓ˚y !ï˛l!ê˛ Ü˛ˆÏÓ˚Ó˚ ≤Ã!ï˛!ê˛Ó˚ ˆ«˛ˆÏe•z ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy !l!Ó≈ˆÏ¢ˆÏ£Ï ~ܲ•z˲yˆÏÓ
≤ÈÏÎy烖

41
≤Ã4≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ!lô≈yÓ˚ˆÏîÓ˚ çlƒ ã%˛!_´Ù)°ƒ !ܲ ΈÏÌ‹T lÎ˚⁄

í˛z≠ ã%˛!_´Ù)°ƒˆÏܲ xyÓ˚G ÎÌyÎÌ˲yˆÏÓ Ú!Ó!lÙÎ˚Ù)°ƒÛ !•ˆÏ§ˆÏÓ !lˆÏò≈¢ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ
ï˛yˆÏܲ ܲÓ˚ àîlyÓ˚ !˲!_ ôÓ˚y •ˆÏÎ˚ˆÏSÈ– ï˛ˆÏÓñ ˆÜ˛ylG ܲyÓ˚îÓ¢ï˛ òÓ˚ Î!ò ≤Ã˲y!Óï˛ •Î˚ÈüüüÈ
ˆÎÙl ôÓ˚y Îyܲ !Ó!lÙÎ˚ܲyÓ˚#ˆÏòÓ˚ ÙˆÏôƒ ˛õyÓ˚flõ!Ó˚ܲ §¡õܲ≈ Ó˚ˆÏÎ˚ˆÏSÈñ xÌÓy òÓ˚ SÈyí˛¸y•z
ˆÜ˛ylG !Ó!lÙÎ˚ •ˆÏ°y ÎyˆÏܲ §Ó˚ÓÓ˚y• !•ˆÏ§ˆÏÓ•z ôÓ˚ˆÏï˛ •ˆÏÓ ådeemed supplyäÈüüüÈ ï˛y•ˆÏ°
~•z§Ó ܲyÓ˚î =!°ˆÏܲ x!ï˛e´Ù ܲˆÏÓ˚ §!ë˛Ü˛ !Ó!lÙÎ˚ Ù)°ƒ!ê˛ !lô≈yÓ˚î ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã5≠ Ù)°ƒ!lô≈yÓ˚î!Ó!ô åValuation RulesäÈüÈÓ˚ xy◊Î˚ ˆlGÎ˚y !ܲ ≤Ã!ï˛!ê˛ ˆ«˛ˆÏe•z çÓ˚&!Ó˚ ⁄

í˛z≠ ly– Ù)°ƒ!lô≈yÓ˚î!Ó!ôÓ˚ xy◊Î˚ ˆlGÎ˚y ÷ô% ˆ§•z §Ó ˆ«˛ˆÏe•z çÓ˚&!Ó˚ ˆÎ=!° ôyÓ˚y
15å4äÈüÈ~ ï˛y!°Ü˛yÓk˛ñ xÌ≈yÍñ ˆÎáyˆÏl ≤ÈÏòÎ˚ !ÓˆÏÓã˛ly xy!Ì≈ܲ lÎ˚ñ xÌÓy !Ó!lÙÎ˚ܲyÓ˚#Ó˚y
§¡õ!ܲ≈ï˛–

≤Ã6≠ ~Ùl ˆÜ˛ylG !Ó!lÙÎ˚ ÌyܲˆÏï˛ ˛õyˆÏÓ˚ Îy ôyÓ˚y 15å4äÈüÈ~ í˛zˆÏÕ‘!áï˛ lÎ˚ñ xÌã˛ ˆ§áyˆÏl
•Î˚ˆÏï˛y ˆÜ˛ylG ܲyÓ˚ˆÏî òÓ˚!ê˛ ≤Ã˲y!Óï˛ •ˆÏFSÈ– ~ˆÏ«˛ˆÏe ܲ# ܲï˛≈Óƒ ⁄

í˛z≠ ˆÜ˛ylG !Ó!lÙˆÏÎ˚Ó˚ òÓ˚ˆÏܲ ï˛yÓ˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ ܲÓ˚ !lÓ˚*˛õˆÏîÓ˚ çlƒ ÎÌyÎÌ Ü˛ˆÏÓ˚ ˆï˛y°yÓ˚
°ˆÏ«˛ƒ ôyÓ˚y 15å2äÈüÈ~ ~ܲ!ê˛ ˛õ!Ó˚Ùyç≈ˆÏlÓ˚ ï˛y!°Ü˛y §!ߨˆÏÓ!¢ï˛ •ˆÏÎ˚ˆÏSÈ–

≤Ã7≠ ôyÓ˚y 15å1äÈüÈ~ ˆÎ !Ó!lÙÎ˚Ù)°ƒ ˆây!£Ïï˛ •ˆÏÎ˚ˆÏSÈ ï˛y !ܲ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •ƒÑyñ ôyÓ˚y 15å2äÈüÈ~Ó˚ xhs˝Ë%˛≈!_´=!° Îyã˛y•z ܲˆÏÓ˚ ~!ê˛ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ï˛ySÈyí˛¸yñ
§Ó˚ÓÓ˚y•Ü˛yÓ˚# G ≤Ãy˛õܲ §¡õ!ܲ≈ï˛ •ˆÏ°G !Ó!lÙÎ˚Ù)°ƒ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ Î!ò ~•z
§¡õܲ≈ òÓ˚ˆÏܲ ≤Ã˲y!Óï˛ Ü˛ˆÏÓ˚ ly ÌyˆÏܲ [á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î !Ó!ô 3å4ä]–

≤Ã8≠ §Ó˚ÓÓ˚y•ÈüÈí˛z_Ó˚ SÈyí˛¸ Óy ˆ≤Ãyͧy• åpost-supply discounts or incentivesä !ܲ

!Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚ ÙˆÏôƒ ôÓ˚y •ˆÏÓ⁄

í˛z≠ •ƒÑy– Î!ò ly ˙ §Ó˚ÓÓ˚y•ÈüÈí˛z_Ó˚ SÈyí˛¸ ã%˛!_´ xl%ÎyÎ˚# ≤Ã!ï˛!¤˛ï˛ •ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙˆÏÎ˚ Óy ï˛yÓ˚ xyˆÏà ˆÌˆÏܲ•z çyly ÌyˆÏܲ ~ÓÇ !l!ò≈‹T •zl˲ˆÏÎ˚ˆÏ§Ó˚ §ˆÏD §%!l!ò≈‹T˲yˆÏÓ
§¡õ!Ü≈˛ï˛ ÌyˆÏܲ–

42
≤Ã9≠ ≤Ãyܲ‰ÈüȧÓ˚ÓÓ˚y• SÈyí˛¸ åpre-supply discountsäñ Îy §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙˆÏÎ˚ Óy ï˛yÓ˚ xyˆÏà•z
ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈñ !Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚ ÙˆÏôƒ ôÓ˚y •ˆÏÓ !ܲ⁄

í˛z≠ ly– Î!ò ï˛y ÓƒÓ§yÓ˚ fl∫y˲y!Óܲ Ó˚#!ï˛ xl%ÎyÎ˚# •ˆÏÎ˚ ÌyˆÏܲ xyÓ˚ Î!ò ï˛y •zl˲ˆÏÎ˚ˆÏ§
ÎÌyÎÌ˲yˆÏÓ l!ÌÓk˛ •ˆÏÎ˚ ÌyˆÏܲ–

≤Ã10≠ Ù)°ƒ!lô≈yÓ˚î!Ó!ô ܲál ≤ÈÏÎyçƒ⁄

í˛z≠ Ù)°ƒ !lô≈yÓ˚î!Ó!ô ≤ÈÏÎyçƒ •ˆÏÓ ~•z§Ó ˆ«˛ˆÏeÈüüüÈ

ܲä !ÓˆÏÓã˛ly!ê˛ xy!Ì≈ܲ lÎ˚ó
áä !Ó!lÙÎ˚ܲyÓ˚#Ó˚y §¡õ!ܲ≈ï˛ xÌÓy ˆÜ˛ylG ~ܲ!ê˛ !ӈϢ£Ï ˆ◊î#Ó˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚#
§Ó˚ÓÓ˚y•!ê˛ Ü˛Ó˚ˆÏSÈló ~ÓÇ
àä ˆây!£Ïï˛ !Ó!lÙÎ˚Ù)°ƒ !l˲≈Ó˚ˆÏÎyàƒ lÎ˚–

≤Ã11≠ ˆây!£Ïï˛ !Ó!lÙÎ˚Ù)ˆÏ°ƒ §ˆÏ®• ≤Ãܲy¢ ܲÓ˚yÓ˚ ܲyÓ˚î=!° ܲ# •ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ ܲyÓ˚î=!° á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î!Ó!ôÓ˚ 7å!Óä lÇ !Ó!ôˆÏï˛ Ó°y xyˆÏSÈ– ~=!°
•ˆÏ°y ÈüüüÈ
ܲä ï%˛°l#Î˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ òyÙ °«˛î#Î˚ Ó˚ܲˆÏÙÓ˚ ã˛í˛¸yó
áä !Ó!lÙÎ˚!ê˛ âˆÏê˛ˆÏSÈ §Ó˚ÓÓ˚yˆÏ•Ó˚ ÓyçyÓ˚òˆÏÓ˚Ó˚ ˆÌˆÏܲ °«˛î#Î˚ Ó˚ܲˆÏÙÓ˚ ˆÓ!¢ xÌÓy
Ü˛Ù •yˆÏÓ˚ó ~ÓÇ
àä !ÓÓÓ˚îñ ˛õ!Ó˚Ùyîñ Ùylñ í˛zͲõyòlܲy° •zï˛ƒy!ò !ӣψÏÎ˚ Ë%˛° ï˛Ìƒ ≤Ãܲy¢ ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ åmisdeclarationä– ~•z ï˛y!°Ü˛y!ê˛ !lˆÏò≈¢ydܲñ §Ó≈yD#î lÎ˚–

≤Ã12≠ á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î !Ó!ô xl%ÎyÎ˚# Ù)°ƒ!lô≈yÓ˚ˆÏîÓ˚ ˛õk˛!ï˛=!° ܲ#⁄

í˛z≠ á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î!Ó!ô xl%§yˆÏÓ˚ Ù)°ƒ!lô≈yÓ˚ˆÏîÓ˚ !ï˛l!ê˛ ˛õk˛!ï˛ !lˆÏò≈!¢ï˛

xyˆÏSÈñ ÎÌyñ ï%˛°lyÙ)°Ü˛ ˛õk˛!ï˛ åcomparative methodäñ àîly ˛õk˛!ï˛ åcomputation
methodä G xÓ!¢‹T ˛õk˛!ï˛ åresidual methodäñ ˆÎ=!° e´Ùyl%§yˆÏÓ˚ xl%§Ó˚î ܲÓ˚ˆÏï˛
•ˆÏÓ– ~SÈyí˛¸yñ !ܲS%È ˆ«˛ˆÏe !l!ò≈‹T Ù)°ƒ!lô≈yÓ˚î ˛õk˛!ï˛G Ó°y xyˆÏSÈñ ÎÌy !˛õGÓ˚ ~ˆÏç^˝ê˛
Óy Ùy!l ˆã˛OyÓ˚– ~SÈyí˛¸yG •z!™GÓ˚yÓ˚ñ ~Î˚yÓ˚ ê˛∆yˆÏ˲° ~ˆÏç^˝ê˛ xyÓ˚ °ê˛y!Ó˚Ó˚ !í˛!fiê˛∆!Óí˛zê˛Ó˚
Óy !Óe´Î˚ ~ˆÏç^˝ê˛ˆÏòÓ˚ ˆ«˛ˆÏe !l!ò≈‹T !Ó!ô ˛õˆÏÓ˚ !ÓK˛y!˛õï˛ •ˆÏï˛ ˛õyˆÏÓ˚–

43
≤Ã13≠ ôyÓ˚y 15å2äÈüÈ~ ˆÜ˛yl ˆÜ˛yl xhs˝Ë%˛≈!_´=!° !lˆÏò≈¢ ܲÓ˚y xyˆÏSÈ Îy !Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚
§ˆÏD ˆÎyà ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ ôyÓ˚y 15å2äÈüÈ~ ˆÎ ˆÎ xhs˝Ë%˛≈!_´=!° !lˆÏò≈¢ ܲÓ˚y xyˆÏSÈ Îy !Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚ §ˆÏD ˆÎyà
ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ ï˛y !lˆÏã˛ ˆòGÎ˚y •ˆÏ°y ÈüüüÈ
Ü˛ä ˆÎ ˆÜ˛ylG xB˛ Îy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ òyÎ˚ •GÎ˚y §ˆÏ_¥G ≤Ãy˛õܲ !Ù!ê˛ˆÏÎ˚ˆÏSÈló
áä @˝Ã•#ï˛y Î!ò ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy Ù%Ê˛ˆÏï˛ Óy SÈyˆÏí˛¸ Î%!àˆÏÎ˚ ÌyˆÏܲl ï˛yÓ˚
xy!Ì≈ܲ Ù)°ƒó
àä §Ó˚ÓÓ˚yˆÏ•Ó˚ ¢ï˛≈ !•ˆÏ§ˆÏÓ ≤Ãy˛õܲˆÏܲ Î!ò Ó˚Î˚ƒy°!ê˛ xyÓ˚ °y•zˆÏ§™ !Ê˛ !òˆÏï˛ •Î˚
ï˛ˆÏÓ ï˛yÓ˚ Ù)°ƒó
âä xlƒ ˆÜ˛ylG xy•zˆÏl xyˆÏÓ˚y!˛õï˛ ˆÜ˛ylG ܲÓ˚ å~§!ç~§!ê˛˘!§!ç~§!ê˛˘
xy•z!ç~§!ê˛ Óƒï˛#ï˛˛äó
.ä §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà•z §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ myÓ˚y Óƒ!Î˚ï˛ ˆÜ˛ylG áÓ˚ã˛ Îy xy°yòy ܲˆÏÓ˚
òy!Ó Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈó
ã˛ä ˲ï%≈˛!ܲ Îy §Ó˚ÓÓ˚y•Ü˛yÓ˚# §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ °y˲ ܲˆÏÓ˚ˆÏSÈló
SÈä ˛õ!Ó˚ˆÏ¢yôˆÏÎyàƒ ÓƒÎ˚ åreimbursementsä Îy §Ó˚ÓÓ˚y•Ü˛yÓ˚# xy°yòy ܲˆÏÓ˚ òy!Ó
ܲˆÏÓ˚ˆÏSÈló
çä ˆÎ §ÙhflÏ SÈyí˛¸ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ú˛õˆÏÓ˚Û ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈñ Î!ò ly ï˛y §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà
ˆÌˆÏܲ•z çyly ÌyˆÏܲ åÓƒÓ§yÓ˚ fl∫y˲y!Óܲ Ó˚#!ï˛ xl%ÎyÎ˚# Î!ò SÈyí˛¸ ˆòGÎ˚y •ˆÏÎ˚
ÌyˆÏܲ xyÓ˚ •zl˲ˆÏÎ˚ˆÏ§Ó˚ í˛z˛õˆÏÓ˚ Î!ò ï˛yÓ˚ í˛zˆÏÕ‘á ÌyˆÏܲ ï˛ˆÏÓ ~•z SÈyí˛¸ ˆÎyà •ˆÏÓ
lyä–

44
 GST PAYMENT
7
!ã~¢!›˛ Ñ˛Ó˚ ≤Ãîyò
OF TAX

≤Ã1≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚ Ñ˛# Ñ˛# Ñ˛Ó˚ ≤ÈÏîÎ˚⁄

v˛z≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚ ~Ñ˛£z Ó˚yˆÏãƒÓ˚ !¶˛ì˛Ó˚ Î!î ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛ £Î˚ ì˛ˆÏÓ
!¢!ã~¢!›˛ SˆÑ˛w#Î˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ÖyˆÏì˛V ~ÓÇ ~¢!ã~¢!›˛ SÓ˚yム¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ÖyˆÏì˛V
!îˆÏì˛ £ˆÏÓ– Î!î ~Ñ˛ Ó˚yムˆÌˆÏÑ˛ xòƒ Ó˚yˆÏム¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛ £Î˚ ì˛ˆÏÓ ¢Ç£ì˛
S£z!r›˛ˆÏ@˘ÃˆÏ›˛v˛V !ã~¢!›˛ Óy xy£z!ã~¢!›˛ !îˆÏì˛ £ˆÏÓ Îy £ˆÏÓ !¢!ã~¢!›˛ Á
~¢!ã~¢!›˛ î%£z!›˛ Ñ˛ˆÏÓ˚Ó˚ ¢õß∫Î˚– ~äÈyv˛¸y !Ñ˛ä%È ˆ◊í#Ó˚ ˆÓ˚!ãfi›˛yv≈˛ Óƒ!_´ˆÏÑ˛ !›˛!v˛~¢
(Tax Deducted at Source) xÌÓy !›˛!¢~¢ (Tax Collected at Source) !îˆÏì˛
£ˆÏì˛ ˛ôyˆÏÓ˚– ~äÈyv˛¸yÁ ¢%îñ î[˛/ã!Ó˚õyòyñ !ö˛ xÌÓy xyÓ˚Á !Ñ˛ä%È !ÓˆÏü°Ï ÖyˆÏì˛ ›˛yÑ˛y
!îˆÏì˛ £ˆÏì˛ ˛ôyˆÏÓ˚–
≤Ã2≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚È ÈÑ˛yˆÏîÓ˚ Ñ˛Ó˚ !îˆÏì˛ £ˆÏÓ⁄
v˛z≠ ¢yïyÓ˚í¶˛yˆÏÓ Î§yÓ˚y ˛ôíƒ ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏÓò Óy ˆÑ˛yòÁ ˛ô!Ó˚ˆÏ°ÏÓy ˆîˆÏÓò ì˛§yˆÏîÓ˚
!ã~¢!›˛ !îˆÏì˛ £ˆÏÓ– !Ñ˛ä%È ˆ«˛ˆÏe xyõîy!òÑ˛yÓ˚# ~ÓÇ !ÓK˛y!˛ôì˛˛ Óƒ!_´Ó˚ ˆ«˛ˆÏe ~£z
îyÎ˚ Óì≈˛yˆÏÓ ˛ô!Ó˚ˆÏ°ÏÓy @˘Ã£#ì˛yÓ˚ v˛z˛ôÓ˚– !Ñ˛ä%È ˆ«˛ˆÏe ì,˛ì˛#Î˚ ˆÑ˛yòÁ Óƒ!_´ ΧyÓ˚y £zÈÙÈÑ˛õy¢≈
x˛ôyˆÏÓ˚›˛Ó˚ S!öœ˛˛ôÑ˛y›≈˛ Óy xƒyõyãò £zì˛ƒy!î) ì˛§yˆÏîÓ˚ !›˛!¢~¢ xÌÓy ¢Ó˚Ñ˛y!Ó˚ îÆÓ˚ˆÏÑ˛
!›˛!v˛~¢ !îˆÏì˛ £ˆÏÓ–
≤Ã3≠ !ã~¢!›˛ Ñ˛Ó˚ˆÏÎy܃ Óƒ!_´ˆÏÑ˛ Ñ˛Öò !ã~¢!› ˆ˛ôˆÏõr›˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ⁄
v˛z≠ ˆÎõò ïyÓ˚y 12ÈÙÈˆì˛ Óúy xyˆÏäÈñ ˛ôíƒ ¢Ó˚ÓÓ˚yˆÏ£Ó˚ ¢õÎ˚ó xÌÓy ˆÎõò 13ÈÙȈì˛
Óúy xyˆÏäÈ ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Ñ˛Ó˚yÓ˚ ¢õÎ˚– ¢yïyÓ˚íì˛ ›˛yÑ˛y ˛ôyÁÎ˚y xÌÓy £zò¶˛ˆÏÎ˚¢
£z¢%ƒ Ñ˛Ó˚y xÌÓy ˛ôíƒ ¢Ó˚ÓÓ˚yˆÏ£Ó˚ õˆÏïƒ ≤ÃÌõ ˆÎ!›˛ ¢¡ôߨ £ˆÏÓ ì˛yÓ˚ v˛z˛ôÓ˚ !ò¶≈˛Ó˚
Ñ˛Ó˚ˆÏÓ !ã~¢!›˛ ˆ˛ôˆÏõr›˛– v˛z˛ôˆÏÓ˚y_´ ïyÓ˚y=!úˆÏì˛È !Ó!¶˛ß¨ ˛ô!Ó˚!fl˛i!ì˛ !Óâ˛yÓ˚ Ñ˛ˆÏÓ˚È

45
!Óhfl˛Ïy!Ó˚ì˛ ¶˛yˆÏÓ Ñ˛Ó˚ ≤ÃîyˆÏòÓ˚ ¢õÎ˚ xyˆÏúyâ˛òy Ñ˛Ó˚y £ˆÏÎ˚ˆÏäÈ–
≤Ã4≠ !ã~¢!›˛ ˆ˛ôˆÏõr›˛ ÓƒÓfl˛iyÓ˚ ≤Ãïyò ˜Ó!ü‹Tƒ Ñ˛#⁄
v˛z≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚ Ñ˛Ó˚îyò ¢Çe´yhs˘˛ ÓƒÓfl˛iy=!úÓ˚ ≤Ãïyò ˜Ó!ü‹Tƒ £úÈÙÙÙÈ
Q ¢Ó ˆ˛ôˆÏõˆÏr›˛Ó˚ ˆ«˛ˆÏe£z !ã~¢!›˛~ò Ñ˛õò ˆ˛ôy›≈˛yúÈÙÈ~Ó˚ ˆÌˆÏÑ˛ ˜Óî%ƒ!ì˛ò
õyÏõ â˛yúyò ≤Ãhfl%˛ì˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– £yˆÏì˛ Ñ˛ˆÏÓ˚ â˛yúyò ˜ì˛!Ó˚ Ñ˛Ó˚y â˛úˆÏÓ òyó
Q Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ¢%!ÓïyˆÏÌ≈˛ ˆÑ˛yòÁ Ó˚Ñ˛õ ≤Ã!ì˛Óı˛Ñ˛ì˛y!Ó£#ò¶˛yˆÏÓ ˆÎ ˆÑ˛yòÁ
¢õÎ˚ ˆÎ ˆÑ˛yòÁ fl˛iyˆÏò Ñ˛Ó˚ ˆîÁÎ˚y ÎyˆÏÓó
Q xòúy£zò ãõyÓ˚ ¢%!Óïy ÌyÑ˛ˆÏÓó
Q ˜Óî%ƒ!ì˛ò õyÏõ Î%!_´¢Dì˛¶˛yˆÏÓ Ñ˛Ó˚ xyîyÎ˚ ¢Çe´yhs˘˛ ì˛Ìƒ ¢ÇÓ˚«˛íó
Q ¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ o&ì˛ Ó˚yãfl˛∫ xyÜõó
Q ¢¡ô)í≈¶˛yˆÏÓ Ñ˛yÜã£#ò Ñ˛yÎ≈¢¡ôyîòó
Q o&ì˛ !£¢yÓÓ˚«˛í Á ì˛yÓ˚ !ÓÓÓ˚í#ó
Q ≤Ãy!ÆÓ˚ ¢¡ô)í≈¶˛yˆÏÓ ˜Óî%ƒ!ì˛ò õyÏõ ¢õß∫Î˚ ¢yïòó
Q ÓƒyˆÏB˛Ó˚ ˛ôk˛!ì˛Ó˚ ¢Ó˚ú#Ñ˛Ó˚íó
Q !v˛!ã›˛yú â˛yúyˆÏòÓ˚ ¢ÇÓ˚«˛íó
≤Ã5≠ ˆ˛ôˆÏõr›˛ Ñ˛#¶˛yˆÏÓ Ñ˛Ó˚y ÎyˆÏÓ⁄
v˛z≠ ˆ˛ôˆÏõr›˛ !òˆÏ¡¨y_´ ˆÎ ˆÑ˛yòÁ v˛z˛ôyˆÏÎ˚ Ñ˛Ó˚y ÎyˆÏÓÈÙÙÙÈ
1V˛ Ñ˛õò ˆ˛ôy›˛y≈úÈÙÈ~ Ó˚!«˛ì˛ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆe´!v˛›˛ ˆÓ˚!ãfi›˛yÓ˚ ˆÌˆÏÑ˛ Ñ˛ˆÏÓ˚Ó˚
›˛yÑ˛y ˆv˛!Ó›˛ Ñ˛Ó˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚– ì˛ˆÏÓ ÷ï%õye Ñ˛Ó˚ÈÙÈ£z ˆîÁÎ˚y ÎyˆÏÓ– ˆe´!v˛›˛
ˆÓ˚!ãfi›˛yÓ˚ ˆÌˆÏÑ˛ ¢%îñ ã!Ó˚õyòy xÌÓy !ö˛ ˆîÁÎ˚y ÎyˆÏÓ òy–
£zò˛ô%ˆÏ›˛Ó˚ v˛z˛ôÓ˚ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆîÁÎ˚y Ñ˛Ó˚ £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ !£ˆÏ¢ˆÏÓ
ì˛§yÓ˚ ˆe´!v˛›˛ ˆúãyˆÏÓ˚ ãõy £ˆÏÓ Á ì˛yÓ˚ ˆÌˆÏÑ˛ ì§˛yˆÏÑ˛ ì§˛yÓ˚ ˛≤ÈÏîÎ˚ Ñ˛Ó˚
ˆîÁÎ˚yÓ˚ fl˛∫yï#òì˛y ˆîÁÎ˚y £ˆÏÓ– !Ñ˛ls˘˛ £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ ÓƒÓ£yÓ˚ Ñ˛Ó˚yÓ˚
¢õÎ˚ ~›˛y ˆÖÎ˚yú Ó˚yÖˆÏì˛ £ˆÏÓ ˆÎ !¢!ã~¢!›˛ÈÙÈÓ˚ ãõy Ñ˛Ó˚ ~¢!ã~¢!›˛-Ó˚
≤ÈÏîÎ˚ Ñ˛Ó˚ ≤Ãîyò Ñ˛Ó˚yÓ˚ ãòƒ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ òyñ ~Ó˚ !Ó˛ôÓ˚#ì˛ Ñ˛yã!›˛Á
Ñ˛Ó˚y ÎyˆÏÓ òy– Èxy£z!ã~¢!›˛-Ó˚ ãõy Ñ˛Ó˚ ≤Ã̈Ïõ xy£z!ã~¢!›˛ñ ì˛yÓ˚˛ôˆÏÓ˚
!¢!ã~¢!›˛ Á ¢ÓˆÏü˘ˆÏ°Ï ~¢!ã~¢!›˛ ˆ˛ôˆÏõr›˛ Ñ˛Ó˚yÓ˚ ãòƒ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ–
2V Ñ˛Ó˚ÈÙÈ~Ó˚ ›˛yÑ˛y Ñ˛õò ˆ˛ôy›≈˛yú-~ Ó˚!«˛ì˛ Ñ˛ƒyü ˆúãyÓ˚ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ˆîÁÎ˚y
ˆÎˆÏì˛ ˛ôyˆÏÓ˚– ›˛yÑ˛y Ñ˛ƒyü ˆúãyÓ˚-~ òyòy¶˛yˆÏÓ ãõy ˆîÁÎ˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚
ˆÎõò £zÈÙȈ˛ôˆÏõr›˛ [Internet Banking, Credit Card, Debit Card, Real
time Gross Settlement (RTGS)/National Electronic Fund Transfer

46
 (NEFT)]; !Ñ˛ä%È fl˛∫#Ñ,˛ì˛ ÓƒyB˛ÈÙÈ~ ¢Ó˚y¢!Ó˚ ›˛yÑ˛y ãõy ˆîÁÎ˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚–
≤Ã6≠ ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#ˆÏÑ˛ Ñ˛ˆÏÓ ›˛ƒy: ãõy !îˆÏì˛ £ˆÏÓ⁄
v˛z≠ ¢yïyÓ˚í ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆ«˛ˆÏe ›˛ƒy: ˆîÁÎ˚yÓ˚ !òÎ˚õ õy!¢Ñ˛ !¶˛!_ˆÏì˛ ˛ôÓ˚Óì≈˛#
õyˆÏ¢Ó˚ Ñ%˛!v˛¸ ì˛y!Ó˚ˆÏÖÓ˚ õˆÏ ≤Ã̈Ïõ ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#Ó˚ Ñ˛ƒyü ˆúãyÓ˚-~ òÜî ›˛yÑ˛y
ãõy Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– ì˛yÓ˚˛ôÓ˚ ˆ¢£z Ñ˛ƒyü ˆúãyˆÏÓ˚ ãõy Ó˚yÖy ›˛yÑ˛y !îˆÏÎ˚ òÜî îyÎ˚
ˆõ›˛yˆÏòy ÎyˆÏÓ– !Ó˚›˛yò≈ îy!ÖˆÏúÓ˚ ¢õÎ˚ ˆ¢£z ˆv˛!Ó›˛ ~!r›˛∆ ò¡∫Ó˚È v˛zˆÏÕ‘Ö Ñ˛Ó˚ˆÏì˛ £ˆÏÓ–
ì˛yäÈyv˛¸y ˆ˛ôˆÏõr›˛ ˆe´!v˛›˛ ˆúãyÓ˚ÈÁ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ– õyâ≈˛ õyˆÏ¢Ó˚ ˆ˛ôˆÏõr›˛ 20ˆü
~!≤Ãú-~Ó˚ õˆÏïƒ Ñ˛Ó˚y ÎyˆÏÓ– Ñ˛ˆÏ¡ôy!ãüò ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#ˆÏîÓ˚ ˜eõy!¢Ñ˛ !¶˛!_ˆÏì˛
Ñ˛Ó˚ !îˆÏì˛ £ˆÏÓ– Ñ˛Ó˚ ˆîÁÎ˚yÓ˚ ¢õÎ˚¢#õy Ó˚yì˛ ÓyˆÏÓ˚y›˛y ˆÌˆÏÑ˛ ¢ı˛ƒy xy›˛›˛y–
≤Ã7≠ õy!¢Ñ˛ ≤ÈÏîÎ˚ Ñ˛Ó˚ÈÙÈ~Ó˚ ¢õÎ˚¢#õy !Ñ˛ Óyv˛¸yˆÏòy ÎyˆÏÓ⁄
v˛z≠ òy– fl˛∫!òï≈y!Ó˚ì˛ õy!¢Ñ˛ ≤ÈÏîÎ˚ Ñ˛Ó˚ÈÙÈ~Ó˚ ¢õÎ˚¢#õy ˆÑ˛yòÁ¶˛yˆÏÓ£z Óyv˛¸yˆÏòy ÎyˆÏÓ
òy– xòƒyòƒ ˆ«˛ˆÏe v˛z˛ôÎ%_´ Ñ˛ì,≈˛˛ô«˛ˆÏÑ˛ ¢õÎ˚¢#õy Óyv˛¸yˆÏòyÓ˚ xÌÓy !Ñ˛!hfl˛ÏˆÏì˛ ›˛yÑ˛y
ˆîÁÎ˚yÓ˚ õO%!Ó˚Ó˚ «˛õì˛y ≤Ãîyò Ñ˛Ó˚y £ˆÏÎ˚ˆÏäÈ– SïyÓ˚y 55V
≤Ã8≠ Î!î ˆÑ˛yòÁ Óƒ!_´ !Ó˚›˛yò≈ îy!Öú Ñ˛ˆÏÓ˚ !Ñ˛ls˘˛ Ñ˛Ó˚ òy ˆîÎ˚⁄
v˛z≠ ~ˆÏ«˛ˆÏe !Ó˚›˛yò≈-!›˛ˆÏÑ˛ ˜Óï !Ó˚›˛yò≈ !£¢yˆÏÓ Üíƒ Ñ˛Ó˚y £ˆÏÓ òy– ïyÓ˚y 27S3V
xò%ÎyÎ˚# Îì˛«˛í òy Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚# ì˛§yÓ˚ !Ó˚›˛yò≈-~ fl˛∫!òïy≈!Ó˚ì˛ ˛ô%ˆÏÓ˚y Ñ˛Ó˚ ≤Ãîyò
Ñ˛Ó˚ˆÏäÈò ì˛ì˛«˛í ˆ¢£z !Ó˚›˛yò≈!›˛Ó˚ ˜Óïì˛y fl˛∫#Ñ,˛ì˛ £ˆÏÓ òy– ÷ï%õye ˜Óï !Ó˚›˛yò≈ ÌyÑ˛ˆÏú£z
@˘Ã£#ì˛y £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ !òˆÏì˛ ˛ôyÓ˚ˆÏÓò– xÌ≈yÍ Îì˛«˛í òy ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#
fl˛∫!òï≈y!Ó˚ì˛ ˛ô%ˆÏÓ˚y Ñ˛Ó˚ ≤Ãîyò Ñ˛Ó˚ˆÏäÈò ~ÓÇ ~ÓÇ !Ó˚›˛yò≈ ãõy !îˆÏFäÈòÈÙÙÙÈ @˘Ã£#ì˛yÓ˚
£zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ÈÙÈ~Ó˚ õyòƒì˛y ˆîÁÎ˚y £ˆÏÓ òy–
ïyÓ˚y 28 xò%ÎyÎ˚# ›˛ƒy: ≤ÃîyòÑ˛yÓ˚# ì˛§yÓ˚ ãõy Ñ˛ˆÏÓ˚Ó˚ ÓƒÓ£yÓ˚ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò
òy Îì˛«˛í òy !ì˛!ò ì§˛yÓ˚ ≤ÈÏîÎ˚ fl˛∫!òï≈y!Ó˚ì˛ Ñ˛Ó˚ ãõy Ñ˛Ó˚ˆÏäÈò–
≤Ã9≠ ˆÑ˛yò !îò!›˛ˆÏÑ˛ Ñ˛Ó˚ ãõy ˆîÁÎ˚yÓ˚ ãòƒ õyòƒì˛y ˆîÁÎ˚y £ˆÏÓÈÙÙÙÈ ˆâ˛Ñ˛ ãõy
ˆîÁÎ˚yÓ˚ !îòñ xÌÓy ˆ˛ôˆÏõr›˛ ˆÎ!îò £ˆÏÎ˚ˆÏäÈñ xÌÓy ¢Ó˚ÓÓ˚yˆÏ£Ó˚ ÖyˆÏì˛ ãõy £ÁÎ˚yÓ˚
!îò⁄
v˛z≠ ˆÎ!îò ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ÖyˆÏì˛ ›˛yÑ˛y ãõy ˛ôv˛¸ˆÏÓ ˆ¢£z !îò!›˛ˆÏÑ˛ ›˛yÑ˛y ãõy ˆîÁÎ˚yÓ˚
!îò !£¢yˆÏÓ õyòƒì˛y ˆîÁÎ˚y £ˆÏÓ–
≤Ã10≠ £zÈÙȈúãyÓ˚ Ñ˛#⁄
v˛z≠ £zˆÏúÑ˛›˛∆!òÑ˛ ˆúãyÓ˚ Óy £zÈÙȈúãyÓ˚ £ˆÏúy ~Ñ˛ãò Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ òÜî Á ãõy
Ñ˛ˆÏÓ˚Ó˚ Sxy£z!›˛!¢V !ÓÓ,!ì˛– ~äÈyv˛¸yÁ ~Ñ˛ãò Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ~Ñ˛!›˛ £zˆÏúÑ˛›˛∆!òÑ˛ ›˛ƒy:

47
úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚Á ÌyÑ˛ˆÏÓ– ÎÖò£z ì§˛yÓ˚ òyõ Ñ˛õò ˆ˛ôy›≈˛yˆÏú S!ã~¢!›˛~òV
ò!̶%˛_´ £ˆÏÓ ì˛Öò£z î%%!›˛ £zÈÙȈúãyÓ˚ SòÜî Á xy£z!›˛!¢V ~ÓÇ ~Ñ˛!›˛ £zˆÏúÑ˛›˛∆!òÑ˛
›˛ƒy: úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚ Ö%ˆÏú ÎyˆÏÓ ~ÓÇ ì˛§yÓ˚ v˛ƒyüˆÏÓyˆÏv≈˛ ¢Ó¢õÎ˚ ≤Ãî!ü≈ì˛
£ˆÏÓ–
≤Ã11≠ ›˛ƒy: úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚ Ñ˛#⁄
v˛z≠ ›˛ƒy: úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚ÈÙÈ~ ~Ñ˛ãò Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆÑ˛yòÁ !ò!î≈‹T õyˆÏ¢
≤ÈÏîÎ˚ ˆõy›˛ Ñ˛Ó˚ ≤Ãî!ü≈ì˛ £ˆÏÓ–
≤Ã12≠ Ñ˛ƒyü ˆúãyÓ˚ Ñ˛#⁄
v˛z≠ Ñ˛ƒyü ˆúãyÓ˚ÈÙÈ~ ~Ñ˛ãò Ñ˛Ó˚îyì˛yÓ˚ ¢õhfl˛Ï ãõyÓ˚ Sò܈Ïî Óy !›˛!v˛~¢ÈÙÈ~V ¢¡ô)í≈
!ÓÓÓ˚í ÌyÑ˛ˆÏÓ– ¢õhfl˛Ï ì˛Ìƒ ≤ÃÑ,˛ì˛ ¢õÎ˚ ≤Ãî!ü≈ì˛ £ˆÏÓ– ~£z ˆúãyÓ˚ ˆÌˆÏÑ˛ !ã~¢!›˛ÈÙÈÓ˚
ˆÎˆÏÑ˛yòÁ ˆ˛ôˆÏõr›˛ Ñ˛Ó˚y ÎyˆÏÓ–
≤Ã13≠ xy£z!›˛!¢ ˆúãyÓ˚ Ñ˛#⁄
v˛z≠ fl˛∫!òï≈y!Ó˚ì˛ £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ÈÙÈ~Ó˚ õy!¢Ñ˛ !ÓÓÓ˚í# ˆÎ Öyì˛yÎ˚ ÌyÑ˛ˆÏÓ ì˛yˆÏÑ˛
xy£z!›˛!¢ ˆúãyÓ˚ Óúy £ˆÏÓ– ~£z Öyì˛yÎ˚ fl˛∫#Ñ,˛ì˛ Ó˚y!ü ˆÌˆÏÑ˛ ÷ï%õye ›˛ƒy: ˆ˛ôˆÏõr›˛£z
Ñ˛Ó˚y ÎyˆÏÓñ xòƒ ˆÑ˛yòÁ ˆ˛ôˆÏõr›˛ ˆÎõò ¢%î S£zr›˛yˆÏÓ˚fi›˛Vñ î[˛/ã!Ó˚õyòy Sˆ˛ôòy!Œ›˛Vñ
xÌÓy !ö˛ ˆîÁÎ˚y ÎyˆÏÓ òy–
≤Ã14≠ !ã~¢!›˛~ò ~ÓÇ fl˛∫#Ñ,˛ì˛ ÓƒyB˛=!úÓ˚ õˆÏïƒ Ñ˛#¶˛yˆÏÓ ¢õß∫Î˚ ÌyÑ˛ˆÏÓ⁄
v˛z≠ !ã~¢!›˛~ò ~ÓÇ ˆÑ˛yÓ˚ Óƒy!B˛Ç ¢!úv˛züò S!¢!Ó~¢VÈÙÈ~Ó˚ õˆÏïƒ ≤ÃÑ,˛ì˛ ¢õÎ˚
!¶˛!_Ñ˛ ¢õß∫Î˚ ÌyÑ˛ˆÏÓ– !¢xy£z~òÈÙÈ!›˛ fl˛∫Î˚Ç!e´Î˚¶˛yˆÏÓ ˜Óî%ƒ!ì˛ò õyÏõ ÓƒyˆÏB˛ ˛ôy‡˛yˆÏòy
£ˆÏÓ ì˛yÓ˚ ¢ì˛ƒì˛y Îyâ˛y£z Á òÜî ≤Ãy!Æfl˛∫#Ñ˛yÓ˚ Ñ˛Ó˚yÓ˚ ãòƒ– ÓƒyB˛ òÜî ≤Ãy!ÆÓ˚ ˛ôÓ˚
ì˛yÓ˚ fl˛∫#Ñ,˛!ì˛fl˛∫Ó˚*˛ô â˛yúyò xy£zˆÏv˛ò!›˛!ö˛ˆÏÑ˛üò ò¡∫Ó˚ S!¢xy£z~òV ˛ôy‡˛yˆÏÓ Ñ˛õò
ˆ˛ôy›≈˛yúÈÙÈ~– ~£z ˛ôk˛!ì˛ˆÏì˛ ˆÑ˛yòÁ Óƒ!_´Ó˚ £hfl˛ÏˆÏ«˛ˆÏ˛ôÓ˚ ≤ÈÏÎ˚yãò £ˆÏÓ òy– ~õò!Ñ˛
ÓƒyB˛ÈÙÈ~Ó˚ Ñ˛ƒy!üÎ˚yÓ˚/ˆ›˛úyÓ˚ xÌÓy Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚Á òy–
≤Ã15≠ ~Ñ˛!›˛ â˛yúyò !Ñ˛ ~Ñ˛ÓyˆÏÓ˚£z ¶˛Ó˚ˆÏì˛ £ˆÏÓñ òy xˆÏòÑ˛ÓyˆÏÓ˚ ¶˛Ó˚y ÎyˆÏÓ⁄
v˛z≠ ~Ñ˛!›˛ â˛yúyò xˆÏòÑ˛ ÓyˆÏÓ˚ ¶˛Ó˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚– ~Ñ˛ÓyÓ˚ !Ñ˛ä%È›˛y ¶˛Ó˚yÓ˚ ˛ôÓ˚
¢yõ!Î˚Ñ˛ ¶˛yˆÏÓ â˛yúyò!›˛ ˆ¢¶˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ ˛ôÓ˚Óì˛#≈ ˛ôÎ≈yˆÏÎ˚Ó˚ ãòƒ– ˆ¢¶˛v˛ â˛yúyò!›˛ˆÏÑ˛
xy˛ô!ò ˛ôˆÏÓ˚Ó˚ ÓyÓ˚ ~!v˛›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– ÎÖò â˛yúyò!›˛ ¢¡ô)í≈¶˛yˆÏÓ â)˛v˛¸yhs˘˛ £ˆÏÓ
ì˛Öò â˛yúyò!›˛ˆÏÑ˛ Ñ˛Ó˚ ˆîÁÎ˚yÓ˚ ãòƒ !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ˆãòyˆÏÓ˚›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– Ñ˛Ó˚
≤ÃîyòÑ˛yÓ˚# !òˆÏãÓ˚ !Ó˚›˛≈yòÈÙ~Ó˚ ãòƒ â˛yúyòÈÙÈ~Ó˚ ~Ñ˛!›˛ !≤Ãr›˛xyv˛z›˛ !òˆÏì˛ ˛ôyÓ˚ˆÏÓò–

48
≤Ã16≠ â˛yúyò ~Ñ˛ÓyÓ˚ !¢ˆÏfi›˛õÈÙÈ~ ˆãòyˆÏÓ˚›˛ £ˆÏÎ˚ ˆÜˆÏú !Ñ˛ ˆÑ˛yòÁ ˛ô!Ó˚Óì≈˛ò Ñ˛Ó˚y
ÎyˆÏÓ⁄
v˛z≠ òy– !ã~¢!›˛~ò ˆ˛ôy›≈˛yúÈÙÈ~ úÜ Ñ˛Ó˚yÓ˚ ˛ôÓ˚ Á â˛yúyò ¢¡∫!ı˛ì˛ ì˛Ìƒ ãõy
ˆîÁÎ˚y ˛ôÓ˚ ~Ñ˛ Óƒ!_´Ó˚ â˛yúyò!›˛ˆÏÑ˛ ˆ¢¶˛ Ñ˛Ó˚yÓ˚ fl˛∫yï#òì˛y ÌyˆÏÑ˛– ì˛yÓ˚ ö˛ˆÏú !ì˛!ò
˛ôÓ˚Óì˛#≈ ¢õˆÏÎ˚ â˛yúyò!›˛ â)˛v˛¸yhs˘˛ Ñ˛Ó˚yÓ˚ xyˆÏÜ ˛ôÎ≈hs˘˛ ~!v˛›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ò– !Ñ˛ls˘˛ ~Ñ˛ÓyÓ˚
â˛yúyò â)˛v˛¸yhs˘˛ Ñ˛ˆÏÓ˚ ˆö˛úyÓ˚ ˛ôÓ˚ ÎÖò !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ !¢!˛ôxy£z~ò ˆãòyˆÏÓ˚›˛ £Î˚
ì˛yÓ˚˛ôÓ˚ xyÓ˚ â˛yúyòÈÙÈ~ ˆÑ˛yòÁÓ˚Ñ˛õ ˛ô!Ó˚Óì≈˛ò Ñ˛Ó˚y ÎyÎ˚ òy–
≤Ã17≠ ~Ñ˛!›˛ â˛yúyˆÏòÓ˚ !Ñ˛ ˆÑ˛yòÁ ˜Óïì˛yÓ˚ ¢õÎ˚¢#õy xyˆÏäÈ⁄
v˛z≠ £§ƒy– ~Ñ˛!›˛ â˛yúyò ˆãòyˆÏÓ˚›˛ÈÙÈ~Ó˚ ˛ôÓ˚ ˛ôˆÏòˆÏÓ˚y !îˆÏòÓ˚ ãòƒ !¢ˆÏfi›˛ˆÏõ Ó˚yÖy £Î˚–
ì˛yÓ˚˛ôÓ˚ ì˛y !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ¢!Ó˚ˆÏÎ˚ ˆîÁÎ˚y £Î˚– ì˛ˆÏÓ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚# xyÓ˚Á ~Ñ˛!›˛
â˛yúyò !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ˆÓÓ˚ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò–
≤Ã18≠ !¢!˛ôxy£z~ò Ñ˛#⁄
v˛z≠ !¢!˛ôxy£z~ò SxÌ≈yÍ Common Portal Identification NumberV ~õò ~Ñ˛!›˛
ˆâ˛Ôj xˆÏB˛Ó˚ xòòƒ SuniqueV ¢ÇÖƒy Îy !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ˆãòyˆÏÓ˚›˛ £Î˚ â˛yúyò ¶˛Ó˚yÓ˚
˛ôÓ˚– ~Ó˚ myÓ˚y â˛yúyò!›˛ˆÏÑ˛ !â˛!£´ì˛ Ñ˛Ó˚y ÎyÎ˚– !¢!˛ôxy£z~ò ˛ôˆÏòˆÏÓ˚y !îˆÏòÓ˚ ãòƒ ˜Óï
ÌyˆÏÑ˛–
≤Ã19≠ !¢xy£z~ò Ñ˛# ~ÓÇ Ñ˛# ì˛yÓ˚ ì˛yͲôÎ≈⁄
v˛z≠ !¢xy£z~ò £ˆÏúy â˛yúyò xy£zˆÏv˛ò!›˛!ö˛ˆÏÑ˛üò ò¡∫Ó˚– ~!›˛ ~Ñ˛!›˛ ¢ˆÏì˛ˆÏÓ˚y xˆÏB˛Ó˚
¢ÇÖƒyÙÙÙÈS!¢!˛ôxy£z~ò ˆâ˛yj xB˛ Á ÓƒyB˛ ˆÑ˛yv˛ÈÙÈ~Ó˚ !ì˛ò!›˛ xˆÏB˛Ó˚ ¢õß∫ˆÏÎ˚ Ü!‡˛ì˛V
ò¡∫Ó˚– ÎÖò xyÓ˚!Óxy£z xÌÓy xòƒ ˆÎ ˆÑ˛yòÁ fl˛∫#Ñ,˛ì˛ ÓƒyˆÏB˛Ó˚ ~Ñ˛!›˛ˆÏì˛ ›˛yÑ˛y ãõy
ˆîÁÎ˚y £Î˚ ~ÓÇ ˆ¢£z ›˛yÑ˛y ¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ ãõy ˛ôˆÏv˛¸ ì˛Öò !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ~Ñ˛!›˛
!¢xy£z~ò ˆÓ!Ó˚ˆÏÎ˚ xyˆÏ¢– !¢xy£z~ò myÓ˚y£z ≤Ãõyí Ñ˛Ó˚y ÎyÎ˚ ˆÎ Á£z ›˛yÑ˛y ¢Ó˚Ñ˛y!Ó˚
ÖyˆÏì˛ ãõy ˛ôˆÏv˛¸ˆÏäÈ– !¢xy£z~òÈÙÈ!›˛ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#ˆÏÑ˛ Á !ã~¢!›˛ ˆò›˛ÁÎ˚yÑ≈˛ÈÙÈ~
˛ôy‡˛yˆÏòy £Î˚ ÓƒyB˛ myÓ˚y–
≤Ã20≠ Î!î ˆÑ˛yòÁ Óƒ!_´Ó˚ ˛ô)Ó≈Óì˛#≈ õyˆÏ¢Ó˚ Ñ˛Ó˚Á !îˆÏì˛ â˛yò ì˛y£ˆÏú ì˛§yˆÏÑ˛ ˆÑ˛yò
e´õ xò%ÎyÎ˚# ›˛ƒy: !îˆÏì˛ £ˆÏÓ⁄
v˛z≠ Î!î ˆÑ˛yòÁ Ñ˛Ó˚îyì˛yÓ˚ â˛ú!ì˛ !Ó˚›˛yˆÏò≈Ó˚ ¢õˆÏÎ˚Ó˚ ˆâ˛ˆÏÎ˚ ˛ô%Ó˚ˆÏòy ˆÑ˛yòÁ Ñ˛Ó˚ Óy!Ñ˛
ÌyˆÏÑ˛ ˆ¢ˆÏ«˛ˆÏe ïyÓ˚y È35S8V ~Ñ˛!›˛ e´Ïõ˛ôÎ≈yˆÏÎ˚Ó˚ !òˆÏî≈ü !îˆÏÎ˚ˆÏäÈ– ~£z ¢Ó ˆ«˛ˆÏeñ
ˆ˛ôˆÏõˆÏr›˛Ó˚ e´õ!›˛ ~£zÓ˚Ñ˛õ £ˆÏÓÈÙÙÙÈ ≤Ã̈Ïõ ˛ô)Ó≈Óì˛#≈ ˆÑ˛yòÁ fl˛∫!òï≈y!Ó˚ì˛ Ñ˛Ó˚ Á ì˛yÓ˚
¢%îó ì˛yÓ˚˛ôÓ˚ Óì≈˛õyò ¢õÎ˚Ñ˛yú#ò ˆÑ˛yòÁ fl˛∫!òï≈y!Ó˚ì˛ Ñ˛Ó˚ Á ì˛yÓ˚ ¢%î ~ÓÇ ˛ô!Ó˚ˆÏüˆÏ°Ï

49
ïyÓ˚y 51 xò%ÎyÎ˚# ≤ÈÏîÎ˚ ˆÑ˛yòÁ Ó˚y!ü– ~£z e´õ!›˛ ÓãyÎ˚ Ó˚yÖy Óyïƒì˛yõ)úÑ˛–
≤Ã21≠ £zÈÙÈ~ö˛!˛ô!Ó Ñ˛#⁄
v˛z≠ £zÈÙÈ~ö˛!˛ô!Ó Ñ˛Ìy!›˛Ó˚ ˛ô%ˆÏÓ˚y õyˆÏò £ˆÏúy £zˆÏúÑ˛›˛∆!òÑ˛ ˆö˛yÑ˛yú ˛ôˆÏÎ˚r›˛ Ó yMÈ˛– ~£z
Ó yMÈ˛!›˛ fl˛∫#Ñ,˛ì˛ ÓƒyˆÏB˛Ó˚ ~õò ~Ñ˛!›˛ Ó yMÈ˛ ÎyˆÏÑ˛ xò%õ!ì˛ ˆîÁÎ˚y £ˆÏÓ ÓƒyˆÏB˛Ó˚ £ˆÏÎ˚
¶˛yÓ˚ì˛Ó°Ï≈Óƒy˛ô# ˆúòˆÏîò Ñ˛Ó˚yÓ˚ ãòƒ– £zÈÙÈ~ö˛!˛ô!ÓÈÙÈ!›˛ ≤ÈÏì˛ƒÑ˛!›˛ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ≤Ãïyò
≤Ã!ì˛!›˛ ÖyˆÏì˛ Öyì˛y Ö%úˆÏÓ– ~Ñ˛!›˛ !¢!ã~¢!›˛ñ ~Ñ˛!›˛ xy£z!ã~¢!›˛ Á ~Ñ˛!›˛
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57
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í˛zˆÏÕ‘áˆÏÎyàƒ ˆÎñ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ í˛zˆÏjˆÏ¢ƒ ˛õyë˛yˆÏly !l‹ÒÓ˚ ånon-taxableä ˛õîƒ xÌÓy
ܲÓ˚Ù%_´ åexemptedä ˛õˆÏîƒÓ˚ çlƒ ôyÓ˚y 43È~ !Óôyl ≤ÈÏÎyçƒ lÎ˚–

≤Ã4≠ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚y !ܲ xyÓ!¢ƒÜ˛⁄

í˛z≠ •ƒÑy– ˆÎˆÏ•ï%˛ çÓÈüÈGÎ˚yܲ≈yÓ˚ ~ܲçl ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#ñ Î!ò ï˛ÑyÓ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚
ÎÌy!Ó!•ï˛ §#Ùy x!ï˛e´Ù ܲˆÏÓ˚ñ ï˛yÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l˛ •GÎ˚y ≤ÈÏÎ˚yçl–

≤Ã5≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ ˛õîƒ §Ó˚y§!Ó˚ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî ˆÌˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏ°
!ܲ ˆ§•z ˛õîƒ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ê˛yl≈G˲yˆÏÓ˚Ó˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ •ˆÏÓ⁄

í˛z≠ ly– ï˛y Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ê˛yl≈G˲yˆÏÓ˚Ó˚ xÇ¢ •ˆÏÓ–

≤Ã6≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# !ܲ ï˛ÑyÓ˚ ˛õîƒ ï˛ÑyÓ˚ !lçfl∫ ≤ÃyDˆÏî ly ~ˆÏlñ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî
ˆÌˆÏܲ §Ó˚y§!Ó˚ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑyñ !ܲv !l¡¨!°!áï˛ ¢ï˛≈§yˆÏ˛õˆÏ«˛ ÈüüüÈ

Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDîˆÏܲ ï˛ÑyÓ˚ ÓƒÓ§yÓ˚ x!ï˛!Ó˚_´ fliyl !•§yˆÏÓ
ˆây£Ïîy ܲÓ˚ˆÏï˛ •ˆÏÓñ Óy çÓÈüÈGÎ˚yܲ≈yÓ˚ˆÏܲ ~ܲçl ˆÓ˚!çfiê˛yí≈˛ Óƒ!_´ •ˆÏï˛ •ˆÏÓñ Óy
ˆ§•z ˛õÏܲ !ÓK˛y!˛õï˛ ånotifiedä ˛õîƒ Ü˛Ó˚ˆÏï˛ •ˆÏÓ–

≤Ã7≠ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ ˛õîƒ §Ó˚y§!Ó˚ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî
ˆÌˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDîˆÏܲ !lˆÏçÓ˚ ÓƒÓ§yÓ˚ x!ï˛!Ó˚_´ fliyl !•§yˆÏÓ
ˆây£Ïîy ly ܲˆÏÓ˚ ò%Ó˚Ü˛Ù ˛õ!Ó˚!fli!ï˛ˆÏï˛ !lˆÏçÓ˚ ˛õîƒ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî ˆÌˆÏܲ §Ó˚y§!Ó˚
§Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ÎÌyñ çÓÈüÈGÎ˚yܲ≈yÓ˚ Îál ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´

58
xÌÓy Îál Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ ~Ùl ˆÜ˛ylG ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚yˆÏ• !lˆÏÎ˚y!çï˛ Îy ~•z
í˛zˆÏjˆÏ¢ƒ !ÓK˛y!˛õï˛ Ü˛Ó˚y •ˆÏÓ–

≤Ã8≠ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˛õyë˛yˆÏly •zl˛õ%ê˛˘Ü˛ƒy!˛õê˛y° ˛õˆÏîƒÓ˚ G˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
åInput tax creditä ˆlGÎ˚yÓ˚ !ӣψÏÎ˚ xy•zl ܲ#⁄

í˛z≠ õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏl çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly •zl˛õ%ê˛˘Ü˛ƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !ӣψÏÎ˚ !l!ò≈‹T˲yˆÏÓ ôyÓ˚y 16~ÈüÈˆï˛ Ó°y •ˆÏÎ˚ˆÏSÈ– ~•z !Óôyl xl%ÎyÎ˚#
•zl˛õ%ê˛ Óy ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆòGÎ˚y ܲÓ˚ !l¡¨!°!áï˛Ë˛yˆÏÓ ˆe´!í˛ê˛ ˆlGÎ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚ÈüüüÈ
Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˛õyë˛yˆÏly ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆe´!í˛ê˛ !lˆÏï˛
ˆàˆÏ°ñ ˆ§•z ˛õÏܲ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏlyÓ˚ !òl ˆÌˆÏܲ 180 !òˆÏlÓ˚ ÙˆÏôƒ §¡õ)î≈
çÓÈüÈGÎ˚yܲ≈ ܲ!Ó˚ˆÏÎ˚ ˆÊ˛Ó˚ï˛ xylˆÏï˛ •ˆÏÓ– •zl˛õ%ê˛ §Ó˚y§!Ó˚ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˛õyë˛yˆÏ°ñ
!òlàîly •ˆÏÓ ˆ§•z •zl˛õ%ê˛ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤Ãy!ÆÓ˚ !òl ˆÌˆÏܲ– Î!ò !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ
•zl˛õ%ê˛ !Ê˛ˆÏÓ˚ ly ˛õyGÎ˚y ÎyÎ˚ ï˛ˆÏÓ ˆ§•z •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚
§Ùyl Ù)°ƒ §%ò §ˆÏÙï˛ ≤Ãòyl ܲÓ˚ˆÏï˛ •ˆÏÓ– ˛õÓ˚Óï˛≈#ܲyˆÏ° •zl˛õ%ê˛ !Ê˛ˆÏÓ˚ ~ˆÏ° ˛õ%lÓ˚yÎ˚ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–

≤Ã9≠ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ í˛z˛õÓ˚ ~•z§Ó !lÎ˚Ùܲyl%l !ܲ §Ó ôÓ˚ˆÏlÓ˚ ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe•z ≤ÈÏÎyçƒ⁄

í˛z≠ ly– Îál ÷ô%Ùye ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ܲÓ˚ˆÏÎyàƒ ˛õîƒ ˆ≤ÃÓ˚î ܲÓ˚ˆÏï˛ í˛zòƒï˛ •l
ï˛ál•z çÓÈüÈGÎ˚yܲ≈ §¡õ!ܲ≈ï˛ !Óôyl ≤ÈÏÎyçƒ •Î˚– xlƒ ܲÌyÎ˚ Ó°y ÎyÎ˚ñ ~•z xy•zl
ܲÓ˚Ù%_´ xÌÓy !l‹ÒÓ˚ ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ lÎ˚ xÌÓy Îál ˆ≤ÃÓ˚ܲ ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ll ï˛álG ≤ÈÏÎyçƒ lÎ˚–

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 10
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
INPUT TAX CREDIT

≤Ã1≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 2å57ä ~ÓÇ §Ç•ï˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
åxy•z!ç~§!ê˛ä xy•zˆÏlÓ˚ ôyÓ˚y 2å1äå!í˛äÈüÈï˛ Ú•zl˛õ%ê˛ ê˛ƒy:Û §ÇK˛y!Î˚ï˛ •ˆÏÎ˚ˆÏSÈ– ~ܲçl
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ §Çe´yhs˝ •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ xÌ≈ ~•z ˆÎ !§!ç~§!ê˛ xy•zl xl%ÎyÎ˚#
{xy•z!ç~§!ê˛ G !§!ç~§!ê˛} ~ÓÇ ~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# {xy•z!ç~§!ê˛ G
~§!ç~§!ê˛} ïÑ˛yÓ˚ §Ó˚ÓÓ˚y• ˛õyGÎ˚y ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ xyˆÏÓ˚y˛õ ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ ~ÓÇ ~•z ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ï˛ÑyÓ˚ ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ÓƒÓ§yÓ˚
§¡±§yÓ˚ˆÏîÓ˚ çlƒ ÓƒÓ•*ï˛ •ˆÏÎ˚ˆÏSÈ– ~SÈyí˛¸yG ôyÓ˚y 7å3ä xl%ÎyÎ˚# ≤ÈÏòÎ˚ ܲÓ˚G •zl˛õ%ê˛
ê˛ƒyˆÏ:Ó˚ xhs˝Ë%˛≈_´–
xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ §ÇK˛y xl%ÎyÎ˚# ˆÜ˛ylG §Ó˚ÓÓ˚y• ˛õyGÎ˚y ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
í˛z˛õÓ˚ xyˆÏÓ˚y!˛õï˛ §Ç•ï˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ åxy•z!ç~§!ê˛äñ ˆÜ˛w#Î˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy
ܲÓ˚ å!§!ç~§!ê˛ä xÌÓy Ó˚yçƒ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å~§!ç~§!ê˛äÈüȈÏܲ •zl˛õ%ê˛ ê˛ƒy:
ӈϰ–

≤Ã2≠ !§!ç~§!ê˛, ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# Ú•zl˛õ%ê˛ ê˛ƒy:ÛÈüÈ~Ó˚

!Ó!˲ߨ §ÇK˛yÓ˚ !l!•ï˛yÌ≈ ܲ#⁄

í˛z≠ ~ˆÏï˛ ˆÓyV˛yÎ˚ ˆÎ !§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê˛ ~ÓÇ !§!ç~§!ê˛ •ˆÏ°y
•zl˛õ%ê˛ ê˛ƒy:ñ ~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ •ˆÏ°y •zl˛õ%ê˛
ê˛ƒy:– xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê˛ñ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ •ˆÏ°y

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•zl˛õ%ê˛ ê˛ƒy:– ~ˆÏï˛ xyÓ˚G ˆÓyV˛yÎ˚ ˆÎ ~•z !ï˛l ôÓ˚ˆÏlÓ˚ ܲÓ˚ÈüÈ~ çÙy xyÙylï˛•z
åˆe´!í˛ê˛ä ≤ÈÏòÎ˚˚ xy•z!ç~§!ê˛ Ü˛ˆÏÓ˚Ó˚ òyÎ˚ ˛õy°ˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyÎ˚– !§!ç~§!ê˛
xy•zl xl%ÎyÎ˚# ÷ô%Ùye xy•z!ç~§!ê˛ ~ÓÇ !§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˛õyGÎ˚y ÎyÎ˚ ~ÓÇ
~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# ÷ô%Ùye xy•z!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˛õyGÎ˚y
ÎyÎ˚– xyÓyÓ˚Gñ !§!ç~§!ê˛ G ~§!ç~§!ê˛ÈüÈÓ˚ ˛õyGÎ˚y ˆe´!í˛ê˛ ~ˆÏܲ x˛õˆÏÓ˚Ó˚ òyÎ˚
ˆÙê˛yˆÏlyÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyÎ˚ ly–

≤Ã3≠ !Ó˛õÓ˚#ï˛ xyˆÏÓ˚y˛õ åReverse chargeäüÈ~ çÙy ˆòGÎ˚y ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ !ܲ
•zl˛õ%ê˛ ê˛ƒy: !•§yˆÏÓ !ÓˆÏÓ!ã˛ï˛ •Î˚⁄

í˛z≠ •Ñƒy– •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ §ÇK˛y xl%ÎyÎ˚# ôyÓ˚y 7å3äÈüÈ~Ó˚ xô#ˆÏl !Ó˛õÓ˚#ï˛ xyˆÏÓ˚yˆÏ˛õ
≤ÈÏòÎ˚ ܲÓ˚ •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ xhs˝Ë%˛≈_´– Î!ò ~•z ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy
ÓƒÓ§yÓ˚ §¡±§yÓ˚ˆÏîÓ˚ çlƒ ÓƒÓ•*ï˛ •Î˚ Óy ˆ§•z í˛zˆÏjˆÏ¢ƒ !lˆÏÎ˚y!çï˛ •Î˚ñ ï˛y•ˆÏ° ~•z
§Ó ˆ«˛ˆÏe ~•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆË˛yà ܲÓ˚y ÎyˆÏÓ–

≤Ã4≠ •zl˛õ%ê˛ ˛õîƒñ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy Óy ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆòGÎ˚y !§!ç~§!ê˛/
xy•z!ç~§!ê˛/ ~§!ç~§!ê˛ !ܲ •zl˛õ%ê˛ Ü˛ˆÏÓ˚Ó˚ xhs˝Ë%˛≈_´⁄

í˛z≠ •ƒÑyñ ÎÌye´ˆÏÙ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 2å54äñ 2å55ä ~ÓÇ 2å20ä
xl%ÎyÎ˚#– ~ê˛y í˛zˆÏՑრˆÎ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆòGÎ˚y ܲÓ˚G ~ܲ !ܲ!hflψÏï˛ ˆe´!í˛ê˛
ˆlGÎ˚yÓ˚ çlƒ xl%ˆÏÙy!òï˛–

≤Ã5≠ ˆÎ Óƒ!_´ xy•zl xl%ÎyÎ˚# ïÑ˛yÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ !lô≈y!Ó˚ï˛ !òˆÏlÓ˚ !e¢
!òˆÏlÓ˚ ÙˆÏôƒ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲˆÏÓ˚ˆÏSÈl ïÑ˛yÓ˚ ˆ«˛ˆÏe xy•z!ê˛!§ÈüÈÓ˚
ˆË˛yàÈüÈx!ôܲyÓ˚ åentitlementä ܲ# •ˆÏÓ åôyÓ˚y 16å2ää⁄

í˛z≠ ˆ§•z Óƒ!_´ ~•z xy•zˆÏlÓ˚ !Óôyl xl%ÎyÎ˚# ˆÎ!òl ܲÓ˚ ≤Ãòyl ܲÓ˚yÓ˚ çlƒ xy•zlï˛
òyÎ˚Ók˛ñ ï˛yÓ˚ xyˆÏàÓ˚ !òˆÏl ïÑ˛yÓ˚ fiê˛ˆÏܲ Ùç%ï˛ §Ü˛° •zl˛õ%ê˛ ~ÓÇ Ùç%ï˛ §Ü˛° §ÙyÆ
Óy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ x!ôܲyÓ˚#–
~ˆÏ«˛ˆÏe ~ê˛y í˛zˆÏՑრˆÎ Î!ò ˆ§•z Óƒ!_´ ˆÎ!òl ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ çlƒ xy•zlï˛
òyÎ˚Ók˛ ï˛yÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ ˆÓ˚!çfiê˛yí≈˛ ly •lñ ˆ§ˆÏ«˛ˆÏe !ï˛!l ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚
xyˆÏàÓ˚ §ÙˆÏÎ˚Ó˚ Ùç%ï˛ fiê˛ˆÏܲÓ˚ ÙˆÏôƒ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ í˛z˛õÎ%_´ !ÓˆÏÓ!ã˛ï˛
•ˆÏÓl ly–

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≤Ã6≠ ~ܲ Óƒy!_´Ó˚ ܲÓ˚ ≤ÈÏòÎ˚˚ 1°y xyàfiê˛ñ 2017 ˆÌˆÏܲ ~ÓÇ !ï˛!l ˆÓ˚!çfiê˛yí≈˛
•ˆÏFSÈÈl 15•z xyàfiê˛ñ 2017ó ܲˆÏÓ ˆÌˆÏܲ ˆ§•z Óƒ!_´ ïÑ˛yÓ˚ •zl˛õ%ˆÏê˛Ó˚ Ùç%ï˛ fiê˛ˆÏܲÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ ˆÎyàƒ ÓˆÏ° !ÓˆÏÓ!ã˛ï˛ •ˆÏÓl⁄

í˛z≠ 31 ç%°y•zñ 2017–

≤Ã7≠ ˆÎ Óƒ!_´ ˆfl∫FSÈyÎ˚ ˆÓ˚!çfiê˛yí≈˛ •ˆÏÎ˚ˆÏSÈlñ ï˛ÑyÓ˚ Ùç%ï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ ˆÎyàƒï˛y ܲ#⁄

í˛z≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å2~ä xl%ÎyÎ˚# ˆÎ Óƒ!_´ ˆfl∫FSÈyÎ˚ ˆÓ˚!çfiê˛yí≈˛
•ˆÏÎ˚ˆÏSÈlñ !ï˛!l ï˛ÑyÓ˚ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ !ë˛Ü˛ xyˆÏàÓ˚ !òˆÏl ï˛ÑyÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ñ
ïÑ˛yÓ˚ §ÙyÆ Óy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
ˆlGÎ˚yÓ˚ x!ôܲyÓ˚#–

≤Ã8≠ Îál ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ï˛ÑyÓ˚ ≤ÃyÆ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ˆÏÎyàƒ
G ܲÓ˚Ù%_´ ò%•z ≤ÃܲyÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ•z ÓƒÓ•yÓ˚ ܲˆÏÓ˚l ˆ§•z ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ !ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ≤Ãy˛õƒ⁄

í˛z≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å6ä xl%ÎyÎ˚#ñ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ÷ô%Ùye
ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ˆÏD §ÇÎ%_´ åattributableä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ ˆÎyàƒ– ~•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚˚ ˆÎyàƒï˛yÓ˚ ˛õ!Ó˚Ùyî xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å7ä ~ÓÇ ï˛yÓ˚ §yˆÏÌ !ç~§!ê˛ xy•z!ê˛!§ !Ó!ôˆÏï˛ åÎy
~álG ≤Ãܲy!¢ï˛ •Î˚!lä Ó°y ˛õk˛!ï˛ xl%ÎyÎ˚# àîly ܲÓ˚y •ˆÏÓ– ~ê˛y í˛zˆÏՑრˆÎ
ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆe´!í˛ê˛G §Ùyl%˛õy!ï˛Ü˛ •yˆÏÓ˚ ~ál xl%ˆÏÙy!òï˛ •ˆÏÓ–

≤Ã9≠ Îál ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ≤ÃyÆ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ§y!Î˚ܲ ~ÓÇ
xÈüÈÓƒÓ§y!Î˚ܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛zˆÏjˆÏ¢ƒ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ñ ˆ§•z ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚
!ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ °Ë˛ƒ⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å5ä xl%ÎyÎ˚# ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´
÷ô%Ùye ÓƒÓ§yÓ˚ í˛zˆÏjˆÏ¢ƒ ܲÓ˚y §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ §ˆÏD §ÇÎ%_´ ˛õîƒ ~ÓǢxÌÓy
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ ˆÎyàƒï˛yÓ˚
˛õ!Ó˚Ùyî xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å7ä ~ÓÇ ï˛yÓ˚ §yˆÏÌ !ç~§!ê˛

62
xy•z!ê˛!§ !Ó!ôˆÏï˛ åÎy ~álG ≤Ãܲy!¢ï˛ •Î˚!lä Ó°y ˛õk˛!ï˛ xl%ÎyÎ˚# àîly ܲÓ˚y •ˆÏÓ–
~ê˛y í˛zˆÏՑრˆÎ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆe´!í˛ê˛G §Ùyl%˛õy!ï˛Ü˛ •yˆÏÓ˚ ~ál xl%ˆÏÙy!òï˛
•ˆÏÓ–

≤Ã10≠ Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ §yÇàë˛!lܲ ˛õ!Ó˚Óï˛≈l âˆÏê˛ñ ïÑ˛yÓ˚
•zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ ˆÎyàƒï˛y ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å8ä xl%ÎyÎ˚#ñ Î!ò §yÇàë˛!lܲ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚
§ÙÎ˚ òyÎ˚ •hflÏyhs˝ˆÏÓ˚Ó˚ !l!ò≈‹T !Óôyl ÌyˆÏܲñ ï˛y•ˆÏ° •hflÏyhs˝Ó˚ܲyÓ˚# åtransferorä ï˛ÑyÓ˚
çÙy áÓ˚ˆÏã˛Ó˚ á!ï˛Î˚yˆÏl åbooks of accountsä xÓƒÓ•*ï˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚
xyÙylï˛ @˝Ã•îܲyÓ˚#ˆÏܲ åtransfereeä •hflÏyhs˝Ó˚ ܲÓ˚ˆÏï˛ §«˛Ù •ˆÏÓl–

≤Ã11≠ Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ ~ÓǢxÌÓy
˛õ!Ó˚ˆÏ£ÏÓy §¡õ)î≈˲yˆÏÓ Ü˛Ó˚Ù%_´ åexemptedä •ˆÏÎ˚ ÎyÎ˚ñ ï˛ÑyÓ˚ •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ ˆÎyàƒï˛y
ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å12ä xl%ÎyÎ˚# Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §¡õ)î≈ ܲÓ˚Ù%_´ •ˆÏÎ˚ ÎyÎ˚ñ
ˆ§•z Óƒ!_´ ~•zÓ˚Ü˛Ù Ü˛Ó˚Ù%!_´Ó˚ !ë˛Ü˛ xyˆÏàÓ˚ !òl ï˛ÑyÓ˚ fiê˛ˆÏܲ Ùç%ï˛ §Ü˛° •zl˛õ%ê˛ ~ÓÇ
Ùç%ï˛ §Ü˛° §ÙyÆ G xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ ܲÓ˚ÈüÈ~Ó˚
§Ùyl Ù)°ƒ ≤Ãòyl ܲÓ˚ˆÏÓl– ~ê˛yG Ó°y •ˆÏÎ˚ˆÏSÈ ˆÎ ˙ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ~•z Ù)°ƒ ˆòGÎ˚yÓ˚
˛õˆÏÓ˚ ï˛ÑyÓ˚ ˜Óò%ƒ!ï˛l çÙyÓ˚ á!ï˛Î˚yˆÏl åElectronic credit ledgerä °Ë˛ƒ xÓ!¢‹T
xyÙylï˛ ï˛yÙy!ò •ˆÏÓ– ≤ÈÏòÎ˚ Ù)ˆÏ°ƒÓ˚ àîly ܲÓ˚y •ˆÏÓ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚
ôyÓ˚y 16å13äÈüÈ~Ó˚ GAAP å§yôyÓ˚î˲yˆÏÓ ã˛y°% !•§yÓ˛ õk˛!ï˛ä xl%ÎyÎ˚#–

≤Ã12≠ Îál ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ !Î!l ôyÓ˚y 7 xl%ÎyÎ˚# ܲÓ˚ ≤Ãòyl ܲÓ˚ˆÏSÈlñ ôyÓ˚y 8
xl%ÎyÎ˚# ˆÎÔ!àܲ Óy !Ù◊ ˛õk˛!ï˛ˆÏï˛ åܲ¡õyí˛z!u˛Ç !flÒÙä ܲÓ˚ ≤Ãòyl ˆÓˆÏSÈ ˆllñ ï˛ál
•zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚˚ ˆÎyàƒï˛y ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å12ä xl%ÎyÎ˚# Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ !Î!l ôyÓ˚y 7 xl%ÎyÎ˚# ܲÓ˚ ≤Ãòyl ܲÓ˚ˆÏSÈlñ ôyÓ˚y 8 xl%ÎyÎ˚# !Ù◊
˛õk˛!ï˛ˆÏï˛ Ü˛Ó˚ ≤Ãòyl ܲÓ˚y ˆÓˆÏSÈ ˆllñ ï˛ál !ï˛!l ï˛ÑyÓ˚ ~Ó˚Ü˛Ù ˛õê˛ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚ !ë˛Ü˛
xyˆÏàÓ˚ !òˆÏl fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ ~ÓÇ §ÙyÆ xÌÓy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛

63
•zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ §Ù˛õ!Ó˚Ùyî Ù)°ƒ ≤Ãòyl ܲÓ˚ˆÏÓl– ~ê˛y xyÓ˚G
í˛zˆÏՑრˆÎ ~•zÓ˚Ü˛Ù ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ~•zÓ˚Ü˛Ù Ù)°ƒ ˆòGÎ˚yÓ˚ ˛õÓ˚ ˙ Óƒ!_´Ó˚ ˜Óò%ƒ!ï˛l
çÙy á!ï˛Î˚yˆÏl åelectronic credit ledgerä Î!ò ˆÜ˛ylG xÓ!¢‹TyÇ¢ ÌyˆÏܲ ï˛y ï˛yÙy!ò
•ˆÏÓ– ≤ÈÏÎ˚yçl#Î˚ ≤ÈÏòÎ˚ Ù)ˆÏ°ƒÓ˚ ˛õ!Ó˚Ùyî àîly ôyÓ˚y 16å13äÈüÈ~Ó˚ GAAT xl%ÎyÎ˚#
•ˆÏÓ–

≤Ã13≠ ˆÜ˛yl Óƒy˛õy!Ó˚ å!í˛°yÓ˚ä !Î!l ˆÎÔ!àܲ !˲!_ˆÏï˛ åcompounding basisä ܲÓ˚
!òˆÏFSÈlñ ˆÎÔ!àܲ §#Ùy åcompounding thresholdä x!ï˛e´Ù ܲˆÏÓ˚ !ï˛!l Î!ò ~ܲçl
!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ •ˆÏÎ˚ GˆÏë˛lñ ï˛ˆÏÓ !ܲ !ï˛!l •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛
˛õyÓ˚ˆÏÓl⁄ Î!ò ˛õyˆÏÓ˚l ï˛ˆÏÓ Ü˛ˆÏÓ ˆÌˆÏܲ⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å3ä xl%ÎyÎ˚# ˆ§•z Óƒ!_´Ó˚ ˆÎ !òl ˆÌˆÏܲ
ôyÓ˚y 7 xl%ÎyÎ˚# ܲÓ˚ ≤ÈÏòÎ˚˚ñ !ï˛!l ï˛yÓ˚ !ë˛Ü˛ xyˆÏàÓ˚ !òl ï˛ÑyÓ˚ Ùç%ï˛ fiê˛ˆÏܲ xÓ!fliï˛
•zl˛õ%ê˛ ~ÓÇ ï˛ÑyÓ˚ §ÙyÆ xÌÓy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛ ˛õyÓ˚ˆÏÓl–

≤Ã14≠ ◊#Î%_´ !Ó ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ 30ˆ¢ ç%°y•z 2017 ˛õÎ≈hs˝
!Ù◊ •yˆÏÓ˚ åcomposition rateä ܲÓ˚ ≤Ãòyl ܲÓ˚!SȈϰlñ ï˛yÓ˚˛õÓ˚ 31ˆ¢ ç%°y•z 2017
ˆÌˆÏܲ ◊#Î%_´ !Ó !lÎ˚!Ùï˛ ˛õk˛!ï˛ˆÏï˛ Ü˛Ó˚ òyˆÏlÓ˚ çlƒ òyÎ˚Ók˛ •ˆÏ°l– !ï˛!l !ܲ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ ˆÎyàƒ⁄

í˛z≠ ◊#Î%_´ !Ó 30ˆ¢ ç%°y•z 2017 ï˛ÑyÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ ~ÓÇ xô≈ÈüȧÙyÆ xÌÓy
§ÙyÆ ˛õˆÏîƒÓ˚ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ ˆÎyàƒ–

≤Ã15≠ ◊#Î%_´ Ú~Û ˆfl∫FSÈyÎ˚ ˆÓ˚!çfiê˛yí≈˛ å˲°yrê˛y!Ó˚ ˆÓ˚!çˆÏfiê˛∆¢lä •GÎ˚yÓ˚ çlƒ xyˆÏÓòl
ܲˆÏÓ˚ˆÏSÈl 5•z ç%l 2017 ~ÓÇ 22ˆ¢ ç%l 2017 !ï˛!l ˆÓ˚!çfiê˛yí≈˛ •ˆÏ°l– ◊#Î%_´
Ú~Û Ü˛ˆÏÓ ˆÌˆÏܲ !lˆÏçÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛
˛õyˆÏÓ˚l⁄

í˛z≠ ◊#Î%_´ Ú~Û 21ˆ¢ ç%l 2017ÈüÈˆï˛ ïÑ˛yÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ ~ÓÇ ï˛ÑyÓ˚ xô≈ÈüȧÙyÆ
xÌÓy §ÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚
í˛z˛õÎ%_´–

64
≤Ã16≠ ~ܲçl ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ܲál ï˛ÑyˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ôyÓ˚y 16ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å2äñ å2~ä xÌÓy å3ä xl%ÎyÎ˚#
çÙy ˆlGÎ˚yÓ˚ x!ôܲyÓ˚# ll⁄

í˛z≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å4ä xl%ÎyÎ˚# ~•zÓ˚*˛õ §Ó˚ÓÓ˚yˆÏ•Ó˚ ê˛ƒy:
•zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ï˛y!Ó˚ˆÏáÓ˚ ~ܲ ÓSȈÏÓ˚Ó˚ ˆÙÎ˚yò í˛z_#î≈ •GÎ˚yÓ˚ ˛õˆÏÓ˚ ˆ§•z Óƒ!_´ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛ ˛õyˆÏÓ˚l ly–

≤Ã17≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# !ܲ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly •zl˛õ%ˆÏê˛Ó˚
í˛z˛õÓ˚ ê˛ƒy: ˆe´!í˛ê˛ ˆlÓyÓ˚ ˆÎyàƒ⁄

í˛z≠ •ƒÑyñ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16~å2ä xl%ÎyÎ˚# Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#
çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
ˆlÓyÓ˚ ˆÎyàƒ–

≤Ã18≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ܲï˛!òˆÏlÓ˚ ÙˆÏôƒ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ï˛ÑyÓ˚ ˛õyë˛yˆÏly •zl˛õ%ê˛
ˆÊ˛Ó˚ï˛ ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l ⁄

í˛z≠ 180 !òl–

≤Ã19≠ ˆÎ •zl˛õ%ê˛ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÌˆÏܲ 180 !òˆÏlÓ˚ ÙˆÏôƒ ˆÊ˛Ó˚ï˛ xyˆÏ§!lñ Ù%áƒ
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ !ܲ ï˛yÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ˆe´!í˛ê˛ !Ê˛!Ó˚ˆÏÎ˚ !òˆÏï˛ •ˆÏÓ⁄

í˛z≠ •ƒÑyñ ˆÎ •zl˛õ%ê˛ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÌˆÏܲ 180 !òˆÏlÓ˚ ÙˆÏôƒ ˆÊ˛Ó˚ï˛ xyˆÏ§!lñ Ù%áƒ
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ï˛yÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ˆe´!í˛ê˛˚ §%ò §ˆÏÙï˛ !Ê˛!Ó˚ˆÏÎ˚ !òˆÏï˛ •ˆÏÓñ
!ܲv ˛õÓ˚Óï˛≈#ܲyˆÏ° •zl˛õ%ê˛ !Ê˛ˆÏÓ˚ ~ˆÏ° !ï˛!l xyÓyÓ˚ •zl˛õ%ê˛ ˆe´!í˛ê˛ !lˆÏï˛ ˛õyÓ˚ˆÏÓl–

≤Ã20≠ •zl˛õ%ê˛ ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ !l!Ù_ ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ àîlyÓ˚ çlƒ !l¡¨!°!áï˛
§Ó˚ÓÓ˚yˆÏ•Ó˚ ÙˆÏôƒ ˆÜ˛yl!ê˛ @˝Ã•î#Î˚üüüÈ
Ü˛ä ¢)lƒ •yˆÏÓ˚ å!çˆÏÓ˚y ˆÓ˚ˆÏê˛í˛ä §Ó˚ÓÓ˚y•ó
áä ܲÓ˚Ù%_´˛ §Ó˚ÓÓ˚y•ó
àä í˛z˲Î˚•z⁄

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í˛z≠ ¢)lƒ •yˆÏÓ˚ §Ó˚ÓÓ˚y•–

≤Ã21≠ Ü˛ï˛ !òˆÏlÓ˚ ÙˆÏôƒ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly ܲƒy!˛õê˛y° ˛õîƒ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚
ܲyˆÏSÈ ˆÊ˛Ó˚ï˛ xy§ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ò%•z ÓSÈÓ˚–

≤Ã22≠ Î!ò çÓ GÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly ܲƒy!˛õê˛y° ˛õîƒ ˛õyë˛yˆÏlyÓ˚ !òl ˆÌˆÏܲ ò%•z
ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ !Ê˛ˆÏÓ˚ ly xyˆÏ§ñ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ܲÓ˚î#Î˚ ܲ#⁄

í˛z≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ~•z ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y ˆe´!í˛ˆÏê˛Ó˚ §Ù˛õ!Ó˚Ùyî
Ù)°ƒ §%ò §ˆÏÙï˛ ≤Ãòyl ܲÓ˚ˆÏï˛ •ˆÏÓ– !ܲv xy§yÓ˚ ˛õˆÏÓ˚ !ï˛!l xyÓyÓ˚ ˆe´!í˛ê˛ !lˆÏï˛
˛õyˆÏÓ˚l–

≤Ã23≠ ï˛Ìƒ ≤ÃÎ%!_´ åInformation Technologyä ÓƒÓ§yÎ˚ !lÎ%_´ ~ܲçl ܲÓ˚ˆÏÎyàƒ

Óƒ!_´ ïÑ˛yÓ˚ !lÓ≈y•# ˛õ!Ó˚ã˛y°Ü˛ˆÏòÓ˚ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ~ܲ!ê˛ ˆÙyê˛Ó˚Îyl !ܲlˆÏ°l– !ï˛!l
!ܲ ï˛ÑyÓ˚ e´Î˚ ܲÓ˚y ~•z ˆÙyê˛Ó˚Îyl!ê˛ §¡∫¶˛#Î˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
!•§yˆÏÓ ˆË˛yà ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z≠ ly– xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å9äå~ä xl%ÎyÎ˚# Î!ò ܲÓ˚ˆÏÎyàƒ Óƒ!_´
÷ô%Ùye Îye# Óy ˛õîƒ ˛õ!Ó˚Ó•l ÓƒÓ§y xÌÓy ˆÙyê˛Ó˚ÎyˆÏlÓ˚ ≤Ã!¢«˛î ≤ÃòyˆÏlÓ˚ ÓƒÓ§yÎ˚
Ó˚ï˛ ÌyˆÏܲl ï˛y•ˆÏ°•z !ï˛!l ~•z ˆÙyê˛Ó˚Îyl §¡∫¶˛#Î˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ !•§yˆÏÓ ˆË˛yà ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl–

≤Ã24≠ Îál ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ xyÎ˚ܲÓ˚ xy•zl 1961 xl%ÎyÎ˚# ï˛ÑyÓ˚ ܲƒy!˛õê˛y°
˛õˆÏîƒÓ˚ Ù)ˆÏ°ƒÓ˚ ܲˆÏÓ˚Ó˚ xLjϢÓ˚ åTax Componentä í˛z˛õˆÏÓ˚ Ù)°ƒ•…y§ ådepreciationä
òy!Ó Ü˛ˆÏÓ˚lñ ï˛ál !ï˛!l !ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ ˆÎyàƒ⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å10ä xl%ÎyÎ˚# ˆ§•z ܲˆÏÓ˚Ó˚ xLjϢÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆ§•z Óƒ!_´ !lˆÏï˛ ˛õyˆÏÓ˚l ly–

≤Ã25≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ ¢ï˛≈yÓ°# ܲ#⁄

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í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å11ä xl%ÎyÎ˚#ñ !l¡¨!°!áï˛ ¢ï˛≈yÓ°#
≤ÈÏÎyçƒÈüüüÈ
Ü˛ä ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ !ç¡øyÎ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˆòGÎ˚y å•z§%ƒ ܲÓ˚yä ܲÓ˚
≤ÃòyÎ˚# l!Ì ÌyܲˆÏï˛ •ˆÏÓó
áä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ xÓ¢ƒ•z ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•î ܲˆÏÓ˚ˆÏSÈló
àä ~•z §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ ܲÓ˚ ≤ÃÜ,˛ï˛˛õˆÏ«˛•z §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈñ làˆÏò xÌÓy
•zl˛õ%ê˛ Ü˛ˆÏÓ˚Ó˚ ˆe´!í˛ê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ñ çÙy ˛õˆÏí˛¸ˆÏSÈ–ó
âä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ôyÓ˚y 27 xl%ÎyÎ˚# !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã26≠ Îál ˆÜ˛ylG •zl˲ˆÏÎ˚ˆÏ§Ó˚ ˛õîƒ Ó‡ ˲yˆÏà Óy òÊ˛yÎ˚ ˛õyGÎ˚y ÎyÎ˚ñ ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÜ˛Ùl˲yˆÏÓ ïÑ˛yÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ x!ôܲyÓ˚# •ˆÏÓl⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å11äÈüÈÓ˚ xl%!Ó!ô åprovisionä xl%ÎyÎ˚#
ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˛õˆÏîƒÓ˚ ˆ¢£Ï òÊ˛y @˝Ã•ˆÏîÓ˚ ˛õˆÏÓ˚•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
˛õyGÎ˚yÓ˚ x!ôܲyÓ˚#–

≤Ã27≠ Îál ˛õîƒ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ÓòˆÏ° xlƒ ˆÜ˛ylG Óƒ!_´ˆÏܲ ˆ˛õÔшÏSÈ
ˆòGÎ˚y •ˆÏÓ åÚÚ!Ó° ~ܲ Óƒ!_´ˆÏܲÛÛ ~ÓÇ ÚÚ˛õîƒ ˆ˛õÔшÏSÈ ˆòGÎ˚y •Î˚ xlƒ Óƒ!_´ˆÏܲÛÛ
~•z xÓfliyÎ˚äÈüÈˆÜ˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ x!ôܲyÓ˚#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å11äÈüÈÓ˚ Óƒyáƒy xl%ÎyÎ˚# ˛õîƒ Îál ˆÜ˛ylG
ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ !lˆÏò≈¢ xl%§yˆÏÓ˚ ˆÜ˛ylG ï,˛ï˛#Î˚ Óƒ!_´ˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ˛õîƒ
@˝Ã•î ܲÓ˚yÓ˚ Óƒy˛õyˆÏÓ˚ ~ê˛y ÙˆÏl ܲÓ˚y •ˆÏÓ ˆÎ ˆ§•z ܲÓ˚ˆÏÎyàƒ Óƒ!_´•z ˛õîƒ @˝Ã•î
ܲˆÏÓ˚ˆÏSÈl– §%ï˛Ó˚yÇñ ÎÑyÓ˚ xyˆÏòˆÏ¢ ˛õîƒ ï,˛ï˛#Î˚ Óƒ!_´ˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ ï˛ÑyÓ˚ ≤Ãy˛õƒ–

≤Ã28≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲˆÏÓ˚Ó˚ ôyÓ˚y 16å15ä xl%ÎyÎ˚#ñ •zl˲ˆÏÎ˚§ ≤Ãܲy!¢ï˛ •GÎ˚yÓ˚
˛õÓ˚Óï˛≈# xy!Ì≈ܲ ÓSȈÏÓ˚Ó˚ ˆ§ˆÏ≤Wz¡∫Ó˚ Ùy§ xÌÓy Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ !òlñ
ˆÎê˛y•z xyˆÏà •ˆÏÓñ ï˛yÓ˚ ˆÌˆÏܲ ~ܲÙy§ ˛õˆÏÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ÎyˆÏÓ ly–
~•z §#ÙyÓk˛ï˛yÓ˚ xhs˝!l≈!•ï˛ Î%!_´ •ˆÏ°yñ •zl˲ˆÏÎ˚§ ≤Ãܲy!¢ï˛ •GÎ˚yÓ˚ ˛õÓ˚Óï˛≈# ÓSȈÏÓ˚Ó˚
ˆ§ˆÏ≤Wz¡∫Ó˚ ÙyˆÏ§Ó˚ ˛õÓ˚ !Ó˚ê˛yˆÏl≈ ˆÜ˛ylG ˛õ!Ó˚Óï˛≈l xl%ˆÏÙy!òï˛ lÎ˚– Î!ò Óy!£Ï≈ܲ !Ó˚ê˛yl≈

67
ˆ§ˆÏ≤Wz¡∫Ó˚ ÙyˆÏ§Ó˚ xyˆÏà•z òy!ᰠܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲñ ï˛y•ˆÏ° !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ ˛õˆÏÓ˚
ˆÜ˛ylG ˛õ!Ó˚Óï˛≈l ܲÓ˚y ÎyˆÏÓ ly–

≤Ã29≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ xl%ˆÏÙy!òï˛ lÎ˚ñ ~•zÓ˚Ü˛Ù !ܲ ˆÜ˛ylG ˆlˆÏà!ê˛Ë˛ !°fiê˛
xyˆÏSÈ⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å9äÈüÈˆï˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ @˝Ãy•ƒï˛y
§¡∫¶˛#Î˚ ˆlˆÏà!ê˛Ë˛ !°ˆÏfiê˛Ó˚ í˛zˆÏÕ‘á xyˆÏSÈñ ~ê˛y !Ó!ôÓk˛ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ˆÎ !l¡¨!°!áï˛
§yÙ@˝Ã#Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ÎyˆÏÓ ly–
Ü˛ä ˆÙyê˛Ó˚Îyl– Óƒ!ï˛e´ÙÈüüüÈ Îál ~•z ˆÙyê˛Ó˚Îyl ÓƒÓ§yÓ˚ fl∫y˲y!Óܲ ˛õˆÏÌ åusual
course of businessä §Ó˚ÓÓ˚y• ܲÓ˚y •Î˚ xÌÓy !l¡¨!°!áï˛ ˛õ!Ó˚ˆÏ£ÏÓy ˆòGÎ˚yÓ˚
ܲyˆÏç ÓƒÓ•yÓ˚ ܲÓ˚y •Î˚ÈüüüÈ
1ä Îye# ˛õ!Ó˚Ó•lñ Óy
2ä ˛õîƒ ˛õ!Ó˚Ó•lñ Óy
3ä ˆÙyê˛Ó˚Îyl ã˛y°lyÓ˚ ≤Ã!¢«˛î òyló
áä áyòƒ ~ÓÇ ˛õyl#Î˚ §¡∫¶˛#Î˚ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòylñ xyí˛zê˛ˆÏí˛yÓ˚ ܲƒyê˛y!Ó˚Çñ
!Óí˛z!ê˛ !ê˛∆ê˛ˆÏÙrê˛ñ fl∫yfliƒ ˛õ!Ó˚ˆÏ£ÏÓyñ ≤çyôl# ~ÓÇ ≤’y!fiê˛Ü˛ §yç≈y!Ó˚ñ Üœ˛yˆÏÓÓ˚ §ò§ƒ
•GÎ˚yñ fl∫yfliƒ G §%fliï˛y ˆÜ˛wñ ç#Ól Ó#Ùyñ fl∫yfliƒ Ó#Ùy ~ÓÇ xÓܲy¢Ó˚ï˛ Ü˛Ù≈ã˛yÓ˚#ˆÏòÓ˚
ºÙˆÏîÓ˚ §%!Óôyñ Îál ~•z ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ˆÜ˛ylG ܲÙ≈ã˛yÓ˚#Ó˚ ≤Ãôylï˛
Óƒ!_´àï˛ ÓƒÓ•yÓ˚ Óy í˛z˛õˆÏ˲yˆÏàÓ˚ çlƒ ÓƒÓ•*ï˛ •Î˚ó
àä Îál ˆÜ˛ylG Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# GÎ˚yܲ≈§ ܲlê˛∆yQ §¡õyòl ܲˆÏÓ˚l ~ÓÇ ~•z
ܲrê˛∆yˆÏQÓ˚ ˆ¢ˆÏ£Ïñ ܲyÓ˚áyly ~ÓÇ Îsf˛õy!ï˛ Óƒï˛#ï˛ñ ~ܲ fliyÓÓ˚ §¡õ!_Ó˚ §,!‹T •Î˚ñ
ï˛ál ˆ§•z Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ myÓ˚y °∏˛ åacquiredä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyó
âä Îál ˆÜ˛ylG Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛ylG ˛õîƒ xç≈l ܲˆÏÓ˚ ï˛y ˆÜ˛ylG fliyÓÓ˚
§¡õ!_Ó˚ !lÙ≈yˆÏî ÓƒÓ•yÓ˚ ܲˆÏÓ˚ ~ÓÇ ~•z §¡õ!_ Îál ˆÜ˛ylG ܲyÓ˚áyly Óy
Îsf˛õy!ï˛ lÎ˚ ~ÓÇ Îál ˆ§•z ˛õˆÏîƒÓ˚ Ùy!°Ü˛yly •hflÏyhs˝!Ó˚ï˛ •Î˚ ly å˛õîƒ !•§yˆÏÓ
Óy xlƒ ˆÜ˛ylG xˆÏÌ≈äó
.ä ˆÎ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ôyÓ˚y 8 xl%ÎyÎ˚# ܲÓ˚ ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ˆÏSÈó
~ÓÇ
ã˛ä Óƒ!_´àï˛ ÓƒÓ•yÓ˚ G í˛z˛õˆÏ˲yˆÏàÓ˚ çlƒ ˆÎ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy Îï˛ê˛y
ÓƒÓ•yÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ–

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≤Ã30≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 29 xl%ÎyÎ˚# Îál ˆÜ˛ylG @˝Ã•#ï˛yÓ˚ òy!á°
ܲÓ˚y ≤Ãy˛õˆÏܲÓ˚ xhs˝Ù%≈á# Óî≈lyÓ˚ (inward detailä §yˆÏÌ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ òy!ᰠܲÓ˚y
˜Óô !Ó˚ê˛yˆÏl≈ òyï˛yÓ˚ Ó!•Ù≈%á# Óî≈ly åoutward detailä !وϰ ÎyˆÏÓ ï˛ál•z •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ !l!Ÿã˛ï˛ ܲÓ˚y •ˆÏÓ– xlƒÌyÎ˚ ܲ# •ˆÏÓ⁄

í˛z≠ ≤Ãy˛õˆÏܲÓ˚ xhs˝Ù%≈á# Óî≈lyÓ˚˚ §yˆÏÌ òyï˛yÓ˚ Ó!•Ù≈%á# Óî≈lyÓ˚ x!Ù° •ˆÏ°ñ §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ
ò%•z ÙyˆÏ§Ó˚ ÙˆÏôƒ ~•z x!Ù° ˆ¢yôÓ˚yˆÏï˛ •ˆÏÓ ~ÓÇ Î!ò ~•z x!Ù° xÓƒy•ï˛ ÌyˆÏܲñ
≤Ãy˛õܲˆÏܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Óy!ï˛° ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã31≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÎ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
!lˆÏÎ˚ˆÏSÈl ï˛y Î!ò §Ó˚ÓÓ˚y• ܲˆÏÓ˚lñ ï˛yÓ˚ ܲˆÏÓ˚Ó˚ í˛z˛õÓ˚ ܲ# ≤Ã˲yÓ ˛õí˛¸ˆÏÓ⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å15ä xl%ÎyÎ˚# Î!ò ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ï˛ÑyÓ˚ ܲƒy!˛õê˛y° ˛õîƒ ÎyÓ˚ í˛z˛õÓ˚ !ï˛!l •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏÎ˚ˆÏSÈlñ
§Ó˚ÓÓ˚y• ܲˆÏÓ˚l ï˛y•ˆÏ° !ï˛!l ˆ§•z ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ˆÏܲ ¢ï˛Ü˛Ó˚y !•§yˆÏÓ Ü˛!ÙˆÏÎ˚ åÎy !l!ò≈‹T ܲÓ˚y •ˆÏÓä xÌÓy ˆ§•z ܲƒy!˛õê˛y°
˛õˆÏîƒÓ˚ !Ó!lÙÎ˚ Ù)ˆÏ°ƒÓ˚ åtransaction valueä í˛z˛õÓ˚ ≤ÈÏÎyçƒ Ü˛Ó˚ñ ~•z ò%•zˆÏÎ˚Ó˚ ÙˆÏôƒ
x!ôܲ Ù)ˆÏ°ƒÓ˚ §Ù˛õ!Ó˚Ùyî Ù)°ƒ ≤Ãòyl ܲÓ˚ˆÏÓl–

≤Ã32≠ Ë%˛°e´ˆÏÙ ˆlGÎ˚y ˆe´!í˛ê˛ ˛õ%lÓ˚&k˛yˆÏÓ˚Ó˚ ≤Ã!e´Î˚y ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å16ä xl%ÎyÎ˚#ñ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ ˆÌˆÏܲ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 51 xl%ÎyÎ˚# Ë%˛°e´ˆÏÙ ˆlGÎ˚y ˆe´!í˛ê˛
˛õ%lÓ˚&k˛yÓ˚ ܲÓ˚y •ˆÏÓ–

69
 CONCEPT OF
11
!ç~§!ê˛ÈüȈÏï˛ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚#Ó˚ ôyÓ˚îy
INPUT SERVICE DISTRIBUTOR IN GST

≤Ã1≠ xy•z~§!í˛ (ISD) ܲ#⁄

í˛z≠ ôyÓ˚y 2å56ä xl%ÎyÎ˚# xy•z~§!í˛ •ˆÏ°y ˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚#Ó˚ ~ܲ!ê˛ òÆÓ˚
ˆÎáyˆÏl ôyÓ˚y 23 xl%ÎyÎ˚# •z§%ƒ ܲÓ˚y ê˛ƒy: •zl˲ˆÏÎ˚§ §Çà,•#ï˛ •Î˚ ~ÓÇ ˆÎáyl ˆÌˆÏܲ
˙ ê˛ƒy: •zl˲ˆÏÎ˚ˆÏ§ í˛zˆÏÕ‘!áï˛ ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòyl ܲÓ˚y ê˛ƒy: ~ܲ•z PAN §¡∫!°ï˛ ˙
˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚#Ó˚ xlƒylƒ òƈÏÓ˚ !§!ç~§!ê˛ åÓ˚yçƒ xy•zˆÏl ~§!ç~§!ê˛ä
ˆe´!í˛ê˛ ~ÓǢxÌÓy xy•z!ç~§!ê˛ ˆe´!í˛ê˛ !•§yˆÏÓ Ó^˝ê˛l ܲÓ˚y •Î˚– ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚
§yˆÏ˛õˆÏ«˛ xy•z~§!í˛˛~ܲçl ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚# Ó˚*ˆÏ˛õ ˛õ!Ó˚à!îï˛ •Î˚ ådeemed sup-
plier of serviceä–

≤Ã2≠ xy•z~§!í˛ (ISD) !•§yˆÏÓ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ ¢ï≈˛=!° ܲ#⁄

í˛z≠ !¢!í˛í˛z°ÈüÈ3ÈüÈ~Ó˚ ôyÓ˚y 19ñ ï˛Í§• xl%ˆÏFSÈò 5å7äÈ xl%ÎyÎ˚# xy•z~§!í˛ÈüÈÓ˚ ~ܲçl
˛õ!Ó˚à!îï˛ ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚# Ó˚*ˆÏ˛õ åas a Deemed Supplier of Servicesä
ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚y xyÓ!¢ƒÜ˛– ˆÓ˚!çˆÏfiê˛∆¢l §¡∫!¶˛ï˛ ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy xy•z~§!í˛ÈüÈÓ˚
ˆ«˛ˆÏe ≤ÈÏÎyçƒ lÎ˚– Óï˛≈Ùyl ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zl xl%ÎyÎ˚# @˝Ã•#ï˛ xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l
!ç~§!ê˛ xy•zl xl%ÎyÎ˚# ≤ÈÏÎyçƒ ÌyܲˆÏÓ ly– !ç~§!ê˛ ÓƒÓfliyÎ˚ xy•z~§!í˛ !•Ï§yˆÏÓ
ܲyç ܲÓ˚ˆÏï˛ •ˆÏ° §ÙhflÏ Óï˛≈Ùyl xy•z~§!í˛üÈˆÜ˛ lï%˛l ܲˆÏÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ–

≤Ã3≠ ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ ¢ï≈˛˘!Ó!ô!lˆÏ£Ïô=!° ܲ#⁄

í˛z≠ ܲä ê˛ƒy: •zl˲ˆÏÎ˚§ xÌÓy xy•zˆÏl í˛zˆÏÕ‘!áï˛ xlƒ ˆÜ˛ylG l!ÌÈüÈÓ˚ ÙyôƒˆÏÙ ˆe´!í˛ê˛
Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓó

70
 áä Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ ܲál•z ≤Ãy˛õƒ ˆe´!í˛ê˛ÈüÈ~Ó˚ ˆÓ!¢ •ˆÏÓ lyó
àä ˆe´!í˛ê˛ ˆ§•z §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ•z ˆòGÎ˚y ÎyˆÏÓ ÎÑyÓ˚ ܲyˆÏSÈ §Ç!Ÿ’‹T ˛õ!Ó˚ˆÏ£ÏÓy
°Ë˛ƒ (attributed) •ˆÏÎ˚ˆÏSÈó
âä ˆÎ ˛õ!Ó˚ˆÏ£ÏÓy ~ˆÏܲÓ˚ ˆÓ!¢ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ܲyˆÏSÈ °Ë˛ƒ •ˆÏÎ˚ˆÏSÈ ï˛yÓ˚ ˆe´!í˛ê˛
ˆ§•z §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˛õ)Ó≈Óï˛#≈ xy!Ì≈ܲ ÓSȈÏÓ˚Ó˚ ê˛yl≈G˲yÓ˚ÈüÈ~Ó˚ §Ùyl%˛õyˆÏï˛
Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã4≠ xy•z~§!í˛ÈüÈˆÜ˛ !ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ •ƒÑy– ôyÓ˚y 27å6ä xl%ÎyÎ˚#ñ xy•z~§!í˛ÈüÈˆÜ˛ õÓ˚Óï˛≈# ÙyˆÏ§Ó˚ 13 ï˛y!Ó˚ˆÏáÓ˚ ÙˆÏôƒ
!ç~§!ê˛xyÓ˚ÈüÈ6 xl%ÎyÎ˚# Ùy!§Ü˛ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã5≠ ˆÜ˛ylG ˆÜ˛y¡õy!lÓ˚ !ܲ ~ܲy!ôܲ xy•z~§!í˛ ÌyܲˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •Ñƒy– ~ܲ!ê˛ ˆÜ˛y¡õy!lÓ˚ !Ó!˲ߨ x!Ê˛§ñ ˆÎÙl ÙyˆÏÜ≈˛!ê˛Ç !Ó˲yàñ !lÓ˚y˛õ_y !Ó˲yà
•zï˛ƒy!ò xy°yòyÈüÈxy°yòy xy•z~§!í˛ÈüÈÓ˚ çlƒ xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã6≠ xy•z~§!í˛ÈüÈÓ˚ ÙyôƒˆÏÙ Ë%˛°Ë˛yˆÏÓ Óy x!ôܲ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ í˛zk˛yˆÏÓ˚Ó˚ xy•z!l ôyÓ˚y=!°
ܲ#⁄

í˛z≠ ôyÓ˚y 18å1ä ~ÓÇ 18å2ä !l!ò≈‹T ܲˆÏÓ˚ ˆòÎ˚ ˆÎñ •Î˚ ôyÓ˚y 51 xl%ÎyÎ˚# Ó!^˝ê˛ï˛
ˆe´!í˛ê˛ÈüÈ~Ó˚ í˛z˛õˆÏ˲y_´y xÌÓy xy•z~§!í˛ÈüÈÓ˚ !ÓÓ˚&ˆÏk˛•z ÓƒÓfliy @˝Ã•î åinitiateä ܲÓ˚yÓ˚
ÙyôƒˆÏÙ Ë%˛°Ë˛yˆÏÓ Óy x!ôܲ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ í˛zk˛yÓ˚ ܲÓ˚y ÎyÎ˚–

≤Ã7≠ xy•z~§!í˛È !ܲ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈüÈˆÜ˛ xy•z!ç~§!ê˛ ˆe´!í˛ê˛

!•§yˆÏÓ !Ó!˲ߨ Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ˆÏï˛ Órê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •ƒÑy– ôyÓ˚y 17å1ä xl%ÎyÎ˚# xy•z~§!í˛ñ !§!ç~§!ê˛ ˆe´!í˛ê˛ÈüÈˆÜ˛ xy•z!ç~§!ê˛ ~ÓÇ
xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈüÈˆÜ˛ xy•z!ç~§!ê˛ !•§yˆÏÓ !Ó!˲ߨ Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüȈï˛
Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã8≠ xy•z~§!í˛ !ܲ ~§!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ xy•z!ç~§!ê˛ ˆe´!í˛ê˛È !•§yˆÏÓ !Ó!˲ߨ

Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüÈˆï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄

71
í˛z≠ •ƒÑy– ôyÓ˚y 17å2ä xl%ÎyÎ˚# xy•z~§!í˛, ~§!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ xy•z!ç~§!ê˛
ˆe´!í˛ê˛È !•§yˆÏÓ !Ó!˲ߨ Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüÈˆï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã9≠ xy•z~§!í˛ !ܲ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ !§!ç~§!ê˛ ˆe´!í˛ê˛È

!•§yˆÏÓ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •ƒÑy– xy•z~§!í˛ñ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ !§!ç~§!ê˛ ˆe´!í˛ê˛È

!•§yˆÏÓ ~ܲ•z Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüÈˆï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã10≠ ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ !ܲ ~§!ç~§!ê˛ ˆe´!í˛ê˛ !•§yˆÏÓ Ó!^˝ê˛ï˛
•ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •ƒÑy– xy•z~§!í˛ñ ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ ~ܲ•z Ó˚yˆÏçƒ xÓ!fliï˛
•zí˛z!lê˛=!°ˆÏï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã11≠ xy•z~§!í˛ÈüÈÓ˚ ÙyôƒˆÏÙ ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ l!Ì=!° ådocu-

mentsä ܲ#⁄

ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ l!Ì ~álG ˛õÎ≈hs˝ !l!ò≈‹T ܲÓ˚y •Î˚!l– xy•zlyl%ÎyÎ˚#
í˛z≠
÷ô%Ùye !l!ò≈‹T l!ÌÓ˚ ÙyôƒˆÏÙ•z ˆe´!í˛ê˛ Ó^˝ê˛l §Ω˛Ó–

≤Ã12≠ xy•z~§!í˛üÈÓ˚ !Ó!˲ߨ •zí˛z!lˆÏê˛Ó˚ ÙˆÏôƒ ܲ#˲yˆÏÓ §yôyÓ˚î ˆe´!í˛ê˛ (common

credit) Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ §ÙhflÏ •zí˛z!lê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈ ~Ó˚Ü˛Ù §yôyÓ˚î ˆe´!í˛ê˛ñ ˆÎ •zí˛z!lˆÏê˛ ˆe´!í˛ê˛ Ó^˝ê˛l
ܲÓ˚y •ˆÏÓ ï˛yÓ˚ ê˛yl≈G˲yÓ˚ ~ÓÇ §ÙhflÏ •zí˛z!lˆÏê˛Ó˚ §Ó≈ˆÏÙyê˛ ê˛yl≈G˲yˆÏÓ˚Ó˚ xyl%˛õy!ï˛Ü˛
!˲!_ˆÏï˛ (pro rata basis) Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã13≠ xy•z~§!í˛ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ Ó˚yˆÏçƒÓ˚ Óy•zˆÏÓ˚Ó˚ @˝Ã•#ï˛yˆÏܲ

Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚È _______ !•§yˆÏÓ–
ܲä xy•z!ç~§!ê˛
áä !§!ç~§!ê˛
àä ~§!ç~§!ê˛

72
í˛z≠ ܲä xy•z!ç~§!ê˛–

≤Ã14≠ xy•z~§!í˛ !§!ç~§!ê˛ ˆe´!í˛ê˛ Ó˚yˆÏçƒÓ˚ !˲ï˛Ó˚ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚ _______
!•§yˆÏÓ–
ܲä xy•z!ç~§!ê˛
áä !§!ç~§!ê˛
àä ~§!ç~§!ê˛
âä í˛z˛õˆÏÓ˚Ó˚ ˆÎ ˆÜ˛ylG í˛z˛õyˆÏÎ˚

í˛z≠ áä !§!ç~§!ê˛–

≤Ã15≠ ˆÎ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ~ˆÏܲÓ˚ ˆÓ!¢ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈl ï˛yÓ˚ ê˛ƒy:
ˆe´!í˛ê˛È _______
Ü˛ä ˆÎ §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˙ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈl ï˛ÑyˆÏòÓ˚
ê˛yl≈G˲yˆÏÓ˚Ó˚ xyl%˛õy!ï˛Ü˛ !˲!_ˆÏï˛ (pro rata basis) Ó!^˝ê˛ï˛ •ˆÏÓ–
áä §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ÙˆÏôƒ §Ù˛õ!Ó˚ÙyˆÏî Ó!^˝ê˛ï˛ •ˆÏÓ–
àä Ùye ~ܲçl §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ Ó^˝ê˛l ܲÓ˚y ÎyˆÏÓ–
âä Ó^˝ê˛l ܲÓ˚y ÎyˆÏÓ ly–

í˛z≠ Ü˛ä ˆÎ §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˙ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈl ï˛ÑyˆÏòÓ˚ ê˛yl≈G˲yˆÏÓ˚Ó˚
xyl%˛õy!ï˛Ü˛ !˲!_ˆÏï˛ (pro rata basis) Ó!^˝ê˛ï˛ •ˆÏÓ–
≤Ã16≠ x!ï˛!Ó˚_´ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ !ܲ í˛zk˛yÓ˚ ܲÓ˚yÓ˚ ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •ƒÑy– !í˛˛õyê≈˛ˆÏÙrê˛ x!ï˛!Ó˚_´ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ §%ò§• xy•z~§!í˛ÈüÈÓ˚ ܲySÈ ˆÌˆÏܲ í˛zk˛yÓ˚
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã17≠ xy•zˆÏlÓ˚ ôyÓ˚y ˲D ܲˆÏÓ˚ ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ ˛õ!Ó˚î!ï˛ åconsequencesä ܲ#⁄

í˛z≠ xy•zˆÏlÓ˚ ôyÓ˚y ˲D ܲˆÏÓ˚ Ó^˝ê˛l ܲÓ˚y ˆe´!í˛ê˛ñ ÎyˆÏܲ ˆ§•z ˆe´!í˛ê˛ Ó^˝ê˛l ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ ˆ§•z •zí˛z!lê˛ ˆÌˆÏܲ §%ò§• xyòyÎ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–

73
 12
!Ó˚ê˛yl≈ ˛õk˛!ï˛ G •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ Ùƒy!ã˛Ç
RETURN PROCESS AND MATCHING
INPUT TAX CREDIT
OF

≤Ã1≠ !Ó˚ê˛yl≈ÈüÈ~Ó˚ í˛zˆÏj¢ƒ ܲ#⁄

í˛z≠ !Ó˚ê˛yl≈ÈüÈ~Ó˚ í˛zˆÏj¢ƒÈüüüÈ

ܲä ܲÓ˚ ≤ây§lˆÏܲ åTax AdministrationÈä ï˛Ìƒ ≤Ãòyl˘•hflÏyhs˝!Ó˚ï˛ Ü˛Ó˚yÓ˚ ÙyôƒÙó
áä ܲÓ˚ ≤ây§l ܲï,≈˛Ü˛ xy•zl xyl%àˆÏï˛ƒÓ˚ (compliance) Îyã˛y•zó
àä !l!ò≈‹T §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ ܲÓ˚òyï˛yÓ˚ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛yüÈ~Ó˚ ã)˛í˛¸yhs˝Ü˛Ó˚îó
~ܲ!ê˛ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y ˆây£Ïîy ܲÓ˚yó
âä l#!ï˛ !lô≈yÓ˚ˆÏîÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ ï˛Ìƒ å•zl˛õ%ê˛ä ≤Ãòyl §Ç@˝Ã•ó
.ä ܲÓ˚ ≤ây§lÈ Ü˛ï,≈˛Ü˛ x!í˛ê˛ ~ÓÇ Ü˛Ó˚ÊÑ˛y!ܲˆÏÓ˚yô ܲÙ≈§)!ã˛Ó˚ ˛õ!Ó˚ã˛y°ly–

≤Ã2≠ !ç~§!ê ÓƒÓfliyÎ˚ ܲyˆÏòÓ˚ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚y çÓ˚&!Ó˚⁄

í˛z≠ ≤ÈÏï˛ƒÜ˛ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !Î!l ܲÓ˚ ≤ÃòyˆÏlÓ˚ ≤ÃyÓ˚!ÏΩ˛Ü˛ §#Ùy åthreshold
limitä x!ï˛e´Ù ܲˆÏÓ˚ˆÏSÈlÈüüüÈ
§Ó≈ˆÏÙyê˛ (Aggregate) ê˛yl≈G˲yÓ˚ 9 °«˛ ê˛yܲy x!ï˛e´Ù ܲÓ˚ˆÏ° ~ܲçl
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ˆÓ˚!çfiê˛yí≈˛ •ˆÏï˛ •ˆÏÓ– !ܲv !ï˛!l ï˛ál•z ܲÓ˚ˆÏÎyàƒ Óƒ!_´ •ˆÏÓl
Îál ï˛ÑyÓ˚ ê˛yl≈G˲yÓ˚ 10 °«˛ ê˛yܲy x!ï˛e´Ù ܲÓ˚ˆÏÓ– §%ï˛Ó˚yÇñ ï˛ÑyˆÏܲ ï˛ál•z !Ó˚ê˛yl≈
òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ Îál !ï˛!l 10 °ˆÏ«˛Ó˚ ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy x!ï˛e´Ù ܲÓ˚ˆÏÓl–
xlƒylƒ ˆÜ˛ylG ˆÜ˛ylG ˆ◊î#Ó˚ Óƒ!_´ˆÏòÓ˚G ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ ~ÓÇ !Ó˚ê˛yl≈ òy!á°
ܲÓ˚yÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈñ ˆÎÙlÈÈ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏòÓ˚ñ TDS Deductor-ˆòÓ˚ñ

74
•zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ˆÏòÓ˚ñ ÎÑyÓ˚y •zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ˆÏòÓ˚ ÙyôƒˆÏÙ ˛õîƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚l
ïÑ˛yˆÏòÓ˚ •zï˛ƒy!ò– [!¢!í˛í˛z°ÈüÈ3 ~ÓÇ ˆÓ˚!çˆÏfiê˛∆¢l xôƒyˆÏÎ˚Ó˚È 6 lÇ ≤ß¿˘í˛z_Ó˚È o‹TÓƒ]–

≤Ã3≠ !Ó˚ê˛yl≈È üÈ~ ܲ# ôÓ˚ˆÏlÓ˚ Ó!•Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ á%Ñ!ê˛ly!ê˛ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ~ܲçl §yôyÓ˚î ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚òyï˛yˆÏܲ ~ܲ!ê˛ !l!ò≈‹T ÙyˆÏ§ ܲÓ˚y !Ó!˲ߨ Ó!•Ù%≈á#
§Ó˚ÓÓ˚yˆÏ•Ó˚ áÑ%!ê˛ly!ê˛ !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓñ ˆÎÙl ˆÓ˚!çfiê˛yí≈˛ Óƒ!_´ˆÏòÓ˚
ܲÓ˚y Ó!•Ù%≈á# §Ó˚ÓÓ˚y•ñ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl Óƒ!_´ˆÏòÓ˚˛ åí˛z˛õˆÏ˲y_´yˆÏòÓ˚ä ܲÓ˚y Ó!•Ù%≈á#
§Ó˚ÓÓ˚y•ñ ˆe´!í˛ê˛˘ˆí˛!Óê˛ ˆlyˆÏê˛Ó˚ §¡õ)î≈ !ÓÓÓ˚îñ ¢)lƒ •yÓ˚ñ ܲÓ˚Ù%_´ ~ÓÇ !ç~§!ê˛ lÎ˚
~Ùl §Ó˚ÓÓ˚y•ñ Ó˚Æy!l ~ÓÇ Ë˛!Ó£ÏƒÍ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ à,•#ï˛ x!@˝ÃÙ–

≤Ã4≠ !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~Ó˚ §ˆÏD !Ü •zl˲ˆÏÎ˚ˆÏ§Ó˚ÈüÈ~Ó˚ flÒƒyl ܲÓ˚y ≤Ã!ï˛!°!˛õ xy˛õˆÏ°yí˛

ܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ly– ÷ô%Ùye •zl˲ˆÏÎ˚ˆÏ§Ó˚üÈ~Ó˚ !ܲS%È ≤ÃhflÏy!Óï˛ (prescribed) ˆ«˛ˆÏeÓ˚ ï˛Ìƒ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã5≠ §Ùhfl •zl˲ˆÏÎ˚§ÈüÈ•z !ܲ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ly– ~ê˛y !l˲≈Ó˚ ܲÓ˚ˆÏS §Ó˚ÓÓ˚y• !ÓÈüÈê%˛ÈüÈ!Ó Óy !ÓÈüÈê%˛ÈüÈ!§È ~ÓÇ xhs˝/Ó˚yçƒ (intra-
state) Óy xyhs˝/ÈÓ˚yçƒ (intra-state)È ï˛yÓ˚ í˛z˛õÓ˚–
!ÓÈüÈê%˛ÈüÈ!Ó §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒñ §Ó˚ÓÓ˚y• xhs˝/Ó˚yçƒ ˆ•yܲ Óy xyhs˝/ÈÓ˚yçƒñ §ÙhflÏ •zl˲ˆÏÎ˚§
xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– ܲyÓ˚îñ ˆÎˆÏ•ï%˛ @˝Ã•#ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlˆÏÓlñ •zl˲ˆÏÎ˚ˆÏ§Ó˚
Ùƒy!ã˛Ç çÓ˚&!Ó˚–
!ÓÈüÈê%˛ÈüÈ!§ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe §yôyÓ˚î˲yˆÏÓ xy˛õˆÏ°y!í˛Ç çÓ˚&!Ó˚ lyG •ˆÏï˛ ˛õyˆÏÓ˚ñ
ˆÎˆÏ•ï%˛ @˝Ã•#ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlˆÏÓl ly– Î!òG àhs˝Óƒ!˲!_ܲ l#!ï˛ ≤ÈÏÎ˚yà
ܲÓ˚yÓ˚ çlƒ 2É5 °«˛ ê˛yܲyÓ˚ ˆÓ!¢ Ù)ˆÏ°ƒÓ˚ xyhs˝/ÈÓ˚yçƒ !ÓÈüÈê%˛ÈüÈ!Ó §Ó˚ÓÓ˚yˆÏ•Ó˚ •zl˲ˆÏÎ˚§
xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ–
2É5 °ˆÏ«˛Ó˚ Ü˛Ù Ù)ˆÏ°ƒÓ˚ xyhs˝/ÈÓ˚yçƒ •zl˲ˆÏÎ˚§ ~ÓÇ §Ùhfl xhs˝/Ó˚yçƒ •zl˲ˆÏÎ˚§ÈüÈ ~Ó˚
çlƒ Ó˚yçƒ!˲!_ܲ !ÓÓÓ˚î ΈÏÌ‹T–

≤Ã6≠ •zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ≤Ã!ï˛!ê˛ xy•zˆÏê˛ˆÏÙÓ˚ !ÓÓÓ˚î !ܲ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ly– ≤ÃÜ,˛ï˛˛õˆÏ«˛ !ÓÓÓ˚î xy˛õˆÏ°yí˛ Ü˛Ó˚yÓ˚ ˆÜ˛ylG ≤ÈÏÎ˚yçl ˆl•z– ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚

75
ˆ«˛ˆÏe ~•zã˛~§~l ˆÜ˛yí˛ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe xƒyܲyí˛z!rê˛Ç ˆÜ˛yí˛
xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– l)ƒlï˛Ù ܲï˛=!° xB˛ ~ܲçl !Ó˚ê˛yl≈ òy!á°Ü˛yÓ˚#ˆÏܲ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ •ˆÏÓ ï˛y !l˲≈Ó˚ ܲÓ˚ˆÏÓ ï˛ÑyÓ˚ ˛õ)Ó≈Óï˛≈# ÓSȈÏÓ˚Ó˚ ê˛yl≈G˲yÓ˚ÈüÈ~Ó˚ í˛z˛õÓ˚–

≤Ã7≠ ≤Ã!ï˛!ê˛ !Ó!lÙˆÏÎ˚Ó˚ Ù)°ƒ !ܲ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄ ˆÜ˛ylG !ÓˆÏÓã˛ly (consid-
eration) SÈyí˛¸y !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ܲ# •ˆÏÓ⁄

í˛z≠ •ƒÑyñ ÷ô%Ùye Ù)°ƒ lÎ˚ñ ܲÓ˚ˆÏÎyàƒ Ù)°ƒG Ê˛#í˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– !ܲS%È !ܲS%È ˆ«˛ˆÏe ò%ˆÏê˛y
xy°yòy •ˆÏï˛ ˛õyˆÏÓ˚– ˆÎˆÏ«˛ˆÏe ˆÜ˛ylG !ÓˆÏÓã˛ly ˆl•z !ܲv !¢!í˛í˛z°ÈüÈ1 xl%ÎyÎ˚# §Ó˚ÓÓ˚y•
•ˆÏÎ˚ˆÏSñ ˆ§ˆÏ«˛ˆÏe ܲÓ˚ˆÏÎyàƒ Ù)°ƒ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ–

≤Ã8≠ ~ܲçl @˝Ã•#ï˛y !ܲ ï˛ÑyÓ˚ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈˆï˛ ˆ§•z ï˛Ìƒ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛
˛õyˆÏÓ˚l Îy ï˛ÑyÓ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# Ê˛#í˛ Ü˛Ó˚ˆÏï˛ Ë%˛ˆÏ° ˆàˆÏSÈ⁄

í˛z≠ •ƒÑyñ ~ܲçl @˝Ã•#ï˛y !lˆÏç•z ˆ§•z •zl˲ˆÏÎ˚§=ˆÏ°y Ê˛#í˛ Ü˛Ó˚ˆÏï˛ ˛õyˆÏÓ˚l ˆÎ=ˆÏ°y
ï˛ÑyÓ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚l!l– ~•z §ÙhflÏ •zl˲ˆÏÎ˚§üÈ~Ó˚ ˆe´!í˛ê˛ ïÑ˛yˆÏܲ
Ùƒy!ã˛ÇÈüÈ~Ó˚ §yˆÏ˛õˆÏ«˛ xy˛õyï˛ï˛ (provisionally) ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– Ùƒy!ã˛ÇÈüÈ~Ó˚ ˛õÓ˚
Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ ly ܲˆÏÓ˚l ï˛y•ˆÏ° §Ó˚ÓÓ˚y•Ü˛yÓ˚# G @˝Ã•#ï˛y
ò%çlˆÏܲ•z ï˛y çylyˆÏly •ˆÏÓ– !ܲv Î!ò ò%˛õ«˛ˆÏܲ çylyˆÏlyÓ˚ ˛õˆÏÓ˚G àÓ˚!Ù° (mis-
match) ˆÌˆÏܲ ÎyÎ˚ñ ï˛y•ˆÏ° ˆ≤Ãy!˲§ly° ˆe´!í˛ê˛ !Ê˛!Ó˚ˆÏÎ˚ åreverseä !òˆÏï˛ •ˆÏÓ–

≤Ã9≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ˛ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈˆï˛ !ܲ !ܲS% Ê˛#í˛È ܲÓ˚ˆÏï˛ •ˆÏÓñ ly !ܲ
§Ó!ܲS%È !ç~§!ê˛xyÓ˚È üÈ1 ˆÌˆÏܲ xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ •ˆÏÓñ xÌ≈yÍ !lˆÏç !lˆÏç•z ˲!ï≈˛ •ˆÏÎ˚
ÎyˆÏÓ⁄

í˛z≠ Î!òG !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ Óí˛¸ xÇ¢ xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ •ˆÏÓñ !ܲS%È ï˛Ìƒ ˆÜ˛Ó°
@˝Ã•#ï˛y•z ˛õ)î≈ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lñ ˆÎÙl xyÙòy!lÓ˚ ï˛Ìƒñ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl Óy
ܲˆÏ¡õy!ç¢l §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˆÌˆÏܲ e´ˆÏÎ˚Ó˚ ï˛Ìƒ ~ÓÇ SÈyí˛¸≤ÃyÆ ˘ll‰ÈüÈ!ç~§!ê˛˘!l°ÈüÈ
!ç~§!ê §Ó˚ÓÓ˚yˆÏ•Ó˚ ï˛Ìƒ •zï˛ƒy!ò–

≤Ã10≠ •zl˲ˆÏÎ˚§ Î!ò ly Ùƒyã˛ Ü˛ˆÏÓ˚ ï˛y•ˆÏ° ܲ# •ˆÏÓ⁄ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆòGÎ˚y
•ˆÏÓ !ܲ ly⁄ Î!ò ly ˆòGÎ˚y •Î˚, §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !ÓÓ˚&ˆÏk˛ ܲ# ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ⁄

76
í˛z≠ Î!ò !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ •zl˲ˆÏÎ˚§ x˛õÓ˚ ˛õˆÏ«˛Ó˚ !ç~§!ê˛xyÓ˚È üÈ1ÈüÈÓ˚ •zl˲ˆÏÎ˚ˆÏ§Ó˚
§yˆÏÌ Ùƒyã˛ ly ܲˆÏÓ˚ ~ÓÇ Î!ò í˛z˲Î˚˛õ«˛ˆÏܲ çylyˆÏlyÓ˚ ˛õˆÏÓ˚G àÓ˚!Ù° ˆ¢yôÓ˚yˆÏly ly
•Î˚ñ ï˛y•ˆÏ° •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !Ó˚˲y§≈ ܲÓ˚y •ˆÏÓ– àÓ˚!Ù° •GÎ˚yÓ˚ ò%ˆÏê˛y ܲyÓ˚î •ˆÏï˛
˛õyˆÏÓ˚– ≤ÃÌÙï˛ñ ~ê˛y @˝Ã•#ï˛yÓ˚ Ë%˛°ó ˆ§ˆÏ«˛ˆÏe xyÓ˚ ˆÜ˛ylG ÓƒÓfliy @˝Ã•ˆÏîÓ˚ ≤ÈÏÎ˚yçl
ˆl•z– !mï˛#Î˚ï˛ñ ~ê˛yG §Ω˛Ó ˆÎ §Ó˚ÓÓ˚y•Ü˛yÓ˚# •zl˲ˆÏÎ˚§ •z§%ƒ ܲˆÏÓ˚ˆÏSÈl !ܲv !ï˛!l
ˆ§ê˛y xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚l!l Óy ï˛yÓ˚ ê˛ƒy: ˆòl!l– ˆ§ˆÏ«˛ˆÏeñ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !ÓÓ˚&ˆÏk˛ ܲÓ˚
xyòyÎ˚ ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ– §ÇˆÏ«˛ˆÏ˛õñ Îál §Ó˚ÓÓ˚y•Ü˛yÓ˚# §Ó˚ÓÓ˚y• ܲˆÏÓ˚ˆÏSlÈ !ܲv
ê˛ƒy: ˆòl!l ~Ó˚Ü˛Ù §ÙhflÏ àÓ˚!وϰÓ˚ ˆ«˛ˆÏe•z xy•z!l ˛õk˛!ï˛ ÷Ó˚& •ˆÏÓ–

≤Ã11≠ Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˛õÓ˚Óï˛≈#ܲyˆÏ° Ë%˛° Ó%V˛ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ï˛Ìƒ Ê˛#í˛ Ü˛ˆÏÓ˚l
ï˛ál !Ó˚˲y§≈ ܲÓ˚y xy•z!ê˛!§ÈüÈÓ˚ !ӣψÏÎ˚ xy•zlàï˛ xÓfliyl ܲ# •ˆÏÓ⁄

í˛z≠ ˛õÓ˚Óï˛≈# xy!Ì≈ܲ ӈϣÏ≈Ó˚ ˆ§ˆÏ≤Wz¡∫Ó˚ÈüÈ ~Ó˚ xyˆÏà ˆÎ ˆÜ˛ylG §ÙÎ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚
ˆ§•z ÙyˆÏ§Ó˚ !ç~§!ê˛xyÓ˚È üÈ3ÈüÈ~ åˆÎ ÙyˆÏ§ !ï˛!l •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚!SȈϰlä
~•z §ÙhflÏ !Ù!§Ç •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ ~ÓÇ ï˛yÓ˚ ܲÓ˚ ~ÓÇ §%ò ≤Ãòyl ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l– @˝Ã•#ï˛y xy•z!ê˛!§ !Ó˚˲y§≈ ܲÓ˚yÓ˚ §ÙÎ˚ ˆÎ §%ò ≤Ãòyl ܲˆÏÓ˚!SˆÏÈ°lñ ˆ§ê˛yG ï˛ál
@˝Ã•#ï˛yˆÏܲ !ç~§!ê˛~lüÈ~Ó˚ fl∫Î˚Ç!e´Î˚ ÓƒÓfliyÓ˚ ÙyôƒˆÏÙ !Ê˛!Ó˚ˆÏÎ˚ ˆòGÎ˚y •ˆÏÓ–

≤Ã12≠ !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ !ӈϢ£Ï ˜Ó!¢‹Tƒ ܲ#⁄

í˛z≠ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈ~Ó˚ !ӈϢ£Ï ˜Ó!¢‹Tƒ •ˆÏ°y ~•z ˆÎ ~ܲçl @˝Ã•#ï˛yÓ˚ ≤ÃyÆ §Ó˚ÓÓ˚yˆÏ•Ó˚
§¡õ)î≈ ï˛Ìƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~ ˆòGÎ˚y ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ xˆÏê˛y ˛˛õ˛õ%ˆÏ°ˆÏê˛í˛
•ˆÏÎ˚ ÎyˆÏÓ–

≤Ã13≠ Óy!ï˛° •ˆÏÎ˚ ÎyGÎ˚y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õ%lÓ˚yÎ˚ ≤ÃyÆ •ˆÏï˛ ˛õyˆÏÓ˚ !ܲ⁄

í˛z≠ !Ó˚˲y§≈ •GÎ˚yÓ˚ ˛õˆÏÓ˚ !ܲv ˛õÓ˚Óï˛≈# xy!Ì≈Ü˛ÓˆÏ£Ï≈Ó˚ ˆ§ˆÏ≤Wz¡∫Ó˚üÈ~Ó˚ xyˆÏà ˆÎ ˆÜ˛ylG
§ÙÎ˚ Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚ ˆòl ï˛ˆÏÓ xyˆÏàÓ˚ !Ó˚˲y§≈ ܲÓ˚y
ˆe´!í˛ê˛ñ !Ó˚˲y§≈yˆÏ°Ó˚ §ÙÎ˚ ˆòGÎ˚y §%ò §ˆÏÙï˛ ˛õ%lÓ˚yÎ˚ ≤ÃyÆ •ˆÏÓ–

≤Ã14≠ ܲˆÏ¡õy!ç¢l !flÒÙÈüÈ~Ó˚ ܲÓ˚òyï˛yˆÏòÓ˚G !ܲ !ç~§!ê˛xyÓ˚ÈüÈ1 ~ÓÇ !ç~§!ê˛xyÓ˚È üÈ2

òy!ᰠܲÓ˚y ≤ÈÏÎ˚yçl⁄

77
í˛z≠ ly– ܲˆÏ¡õy!ç¢l !flÒÙÈ üÈ~Ó˚ ܲÓ˚òyï˛yˆÏòÓ˚ Ó!•Ù%≈á#˘xhs˝Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆfiê˛ê˛ˆÏÙrê˛
òy!ᰠܲÓ˚yÓ˚ ≤ÈÏÎ˚yçl ˆl•z– ≤Ã!ï˛ ˜eÙy!§ˆÏܲÓ˚ ˆ¢ˆÏ£Ïñ ≤ÃÌÙ ÙyˆÏ§Ó˚ ÙˆÏôƒ ï˛ÑyˆÏòÓ˚
!ç~§!ê˛xyÓ˚È üÈ4 Ê˛Ù≈ÈüÈ~ ~ܲ!ê˛ ˜eÙy!§Ü˛ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ– ˆÎˆÏ•ï%˛ ï˛ÑyÓ˚y
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ çlƒ í˛z˛õÎ%_´ llñ ï˛ÑyˆÏòÓ˚ çÏlƒ !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ ˆÜ˛ylG
≤Ãy§!Dܲï˛y ˆl•z ~ÓÇ ˆÎˆÏ•ï%˛ ï˛ÑyÓ˚y ï˛ÑyˆÏòÓ˚ @˝Ã•#ï˛yˆÏòÓ˚ ˆÜ˛ylG ˆe´!í˛ê˛ ˛õy§ xl
ܲˆÏÓ˚l lyñ ï˛ÑyˆÏòÓ˚ çlƒ !ç~§!ê˛xyÓ˚È üÈ1ÈüÈ~Ó˚G ˆÜ˛ylG ≤Ãy§!Dܲï˛y ˆl•z– ï˛ÑyˆÏòÓ˚
!Ó˚ê˛yl≈ÈüÈ~ ï˛ÑyÓ˚y ˆây£Ïîy ܲÓ˚ˆÏÓl ï˛ÑyˆÏòÓ˚ Ó!•Ù%≈á#È §Ó˚ÓÓ˚yˆÏ•Ó˚ §yÓ˚ ï˛Ìƒ ~ÓÇ ï˛yÓ˚
§yˆÏÌ Ü˛Ó˚òyˆÏlÓ˚ !Ó¢ò– ï˛ÑyÓ˚y ï˛ÑyˆÏòÓ˚ §ÙhflÏ e´ˆÏÎ˚Ó˚ !Ó¢ò åÎyÓ˚ ˆÓ!¢Ó˚ ˲yà xˆÏê˛y
˛õ˛õ%ˆÏ°ˆÏê˛í˛ ÌyܲˆÏÓä ˜eÙy!§Ü˛ !Ó˚ê˛yˆÏl≈•z òy!ᰠܲÓ˚ˆÏÓl–

≤Ã15≠ •zl˛õ%ê˛ §y!Ë≈˛§ !í˛!fiê˛∆!Óí˛zê˛Ó˚ åxy•z~§!Èí˛ä !ܲ ï˛ÑyÓ˚ !Ó˚ê˛yl≈üüÈ~Ó˚ §yˆÏÌ Ó!•Ù%≈á#
~ÓÇ xhs˝Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ xy°yòy xy°yòy !ÓÓ,!ï˛ òy!ᰠܲÓ˚ˆÏÓl⁄

í˛z≠ ly– xy•z~§!Èí˛ ÷ô%Ùye !ç~§!ê˛xyÓ˚È üÈ6üÈ~ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏÓl ~ÓÇ ˆ§•z
!Ó˚ê˛yl≈ÈüÈ~ ˛õ!Ó˚ˆÏ£ÏÓy òyï˛yˆÏòÓ˚ ˆÌˆÏܲ ≤ÃyÆ ˆe´!í˛ê˛ÈüÈ~Ó˚ §¡õ)î≈ !ÓÓÓ˚î ~ÓÇ !lˆÏçÓ˚
§yÓ!§!í˛Î˚y!Ó˚ÈüȈòÓ˚ !Óï˛Ó˚î ܲÓ˚y Ȉe´!í˛ê˛ÈüÈ~Ó˚ §¡õ)î≈ !ÓÓÓ˚î ÌyܲˆÏÓ– ˆÎˆÏ•ï%˛ !Ó˚ê˛yˆÏl≈
~•z !Ó£ÏÎ˚=!° í˛z!Õ‘!áï˛ ÌyܲˆÏÓñ xy°yòy ܲˆÏÓ˚ xhs˝Ù%≈á# ~ÓÇ Ó!•Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚
!ÓÓ,!ï˛ ˆòGÎ˚yÓ˚ ≤ÈÏÎ˚yçl ˆl•z–

≤Ã16≠ ܲÓ˚òyï˛y !ܲ˲yˆÏÓ ï˛ÑyÓ˚ í˛z͈ϧ ˆÜ˛ˆÏê˛ Ó˚yáy ܲÓ˚ÈüÈ~Ó˚ (tax deducted at source)
ˆe´!í˛ê˛ ˛õyˆÏÓl⁄ ˆe´!í˛ê˛ õyGÎ˚yÓ˚ çlƒ !ܲ ï˛ÑyˆÏܲ !í˛í˛yQˆÏÓ˚Ó˚ ܲySÈ ˆÌˆÏܲ §Ç@˝Ã• ܲÓ˚y
!ê˛!í˛~§ ¢Ç§y˛õe òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ !ç~§!êÈüÈÓ˚ xô#ˆÏlñ !í˛í˛yQÓ˚ ïÑ˛yÓ˚ !Ó˚ê˛yl≈ !ç~§!ê˛xyÓ˚È üÈ7üÈ~ åˆÎê˛y !ï˛!l ˆÎ ÙyˆÏ§
ܲÓ˚ ˆÜ˛ˆÏê˛ ˆÓ˚ˆÏáˆÏSÈl ï˛yÓ˚ ˛õˆÏÓ˚Ó˚ ÙyˆÏ§ çÙy ܲÓ˚ˆÏÓläñ !í˛í˛yQ# !˛õS%È §ÙhflÏ È!í˛í˛yܲ¢ˆÏlÓ˚
§¡õ)î≈ !ÓÓÓ˚î òy!ᰠܲÓ˚ˆÏÓl– !í˛í˛yQÓ˚üÈ~Ó˚˚ xy˛õˆÏ°yí˛ Ü˛Ó˚y !í˛í˛yܲ¢ˆÏlÓ˚ !ÓÓÓ˚î
!í˛í˛yQ#üÈÓ˚ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈ~ xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ •ˆÏÎ˚ ÎyˆÏÓ– ï˛ÑyÓ˚ •ˆÏÎ˚ ܲÓ˚y ܲÓ˚
È!í˛í˛yܲ¢ˆÏlÓ˚˚ ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ çlƒ ܲÓ˚òyï˛yˆÏܲ ïÑ˛yÓ˚ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈˆï˛ ~•z
áÑ%!ê˛ly!ê˛=!° §ÙÌ≈l ܲÓ˚ˆÏÓ (confirm the details)– ~•z ˆe´!í˛ê˛ õyGÎ˚yÓ˚ çlƒ ïÑ˛yˆÏܲ
ÓyhflÏÓ Óy ˜Óò%ƒ!ï˛l Ó˚*ˆÏ˛õ ˆÜ˛ylG ¢Ç§y˛õe ˆ˛õ¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ly– ¢Ç§y˛õe!ê˛ ˆÜ˛Ó°Ùye
ܲÓ˚òyï˛yÓ˚ l!Ì !•§yˆÏÓ ˆÓ˚ˆÏá ˆòGÎ˚yÓ˚ çlƒ ~ÓÇ ~ê˛y common portal ˆÌˆÏܲ
Èí˛yí˛zlˆÏ°yí˛ Ü˛Ó˚y ÎyˆÏÓ–

78
≤Ã17≠ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ ܲyˆÏòÓ˚ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ x!lÎ˚!Ùï˛ Ü˛Ó˚òyï˛y ~ÓÇ Ü˛ˆÏ¡õy!ç¢l !flÒÏÙüÈ~Ó˚ ܲÓ˚òyï˛y SÈyí˛¸y §Ü˛° ܲÓ˚òyï˛y
ÎÑyÓ˚y !ç~§!ê˛xyÓ˚È üÈ1È ˆÌˆÏܲ !ç~§!ê˛xyÓ˚È üÈ3 !Ó˚ê˛yl≈ òy!ᰠܲˆÏÓ˚ˆÏSÈl ï˛ÑyˆÏòÓ˚ §Ü˛°ˆÏܲ
Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ– x!lÎ˚!Ùï˛ Ü˛Ó˚òyï˛yñ xlyÓy§# ܲÓ˚òyï˛yñ xy•z~§!í˛
~ÓÇ í˛z͈ϧ ܲÓ˚ ˆÜ˛ˆÏê˛ !lˆÏï˛ §«˛Ù Óƒ!_´ÈüüüÈ~шÏòÓ˚ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ
ly–

≤Ã18≠ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ xyÓ˚ Ê˛y•zly° !Ó˚ê˛yl≈ !ܲ ~ܲ•z⁄

í˛z≠ ly– ≤ÈÏï˛ƒÜ˛ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ !Î!l fl∫y˲y!Óܲ Óy §ÙˆÏV˛yï˛y åܲ¡õyí˛z!u˛Çä
ܲÓ˚òyï˛y !•§yˆÏÓ Ü˛Ó˚ !òˆÏFSÈlñ ï˛ÑyˆÏòÓ˚ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ– ˆÎ §ÙhflÏ
ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛ˆÏ°Ó˚ çlƒ xyˆÏÓòl ܲˆÏÓ˚ˆÏSÈl ÷ô%Ùye
ï˛ÑyˆÏòÓ˚•z Ê˛y•zly° !Ó˚ê˛yl≈ !òˆÏï˛ •ˆÏÓ– Óy!ï˛ˆÏ°Ó˚ !òl Óy Óy!ï˛° •ÓyÓ˚ xyˆÏòˆÏ¢Ó˚ !òˆÏlÓ˚
!ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ Ê˛y•zly° !Ó˚ê˛yl≈ !òˆÏï˛ •ˆÏÓ–

≤Ã19≠ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ ˛õÓ˚ Î!ò ˆÜ˛ylG ˛õ!Ó˚Óï≈˛l ܲÓ˚ˆÏï˛ •Î˚ ï˛y•ˆÏ° ܲ#˲yˆÏÓ
!Ó˚ê˛yl≈ ˛õ!Ó˚Óï≈˛l (revise) ܲÓ˚y ÎyˆÏÓ⁄

í˛z≠ !ç~§!êÈÈüÈˆï˛ !Ó˚ê˛yl≈ ˆÎˆÏ•ï%˛ Óƒ!_´àï˛ !Ó!lÙˆÏÎ˚Ó˚ !Ó¢ò ˆÌˆÏܲ ˜ï˛!Ó˚ •Î˚ ˆ§ˆÏ•ï%˛
ˆÜ˛ylG !Ó˚˲y•zçí˛ !Ó˚ê˛yˆÏl≈Ó˚ ≤ÈÏÎ˚yçl#Î˚ï˛y ˆl•z– !Ó˚ê˛yl≈ ˛õ!Ó˚Óï≈˛l ܲÓ˚yÓ˚ òÓ˚ܲyÓ˚ ï˛ál•z
•ˆÏï˛ ˛õyˆÏÓ˚ Îál ~ܲ!ê˛ •zl˲ˆÏÎ˚ˆÏ§Ó˚ Óy ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyˆÏê˛Ó˚ =FSÈ ˛õ!Ó˚Óï˛≈l ܲÓ˚ˆÏï˛
•Î˚– •z!ï˛ÙˆÏôƒ•z çÙy ˆòGÎ˚y !Ó˚ê˛yl≈ ˛õ!Ó˚Óï≈˛l ܲÓ˚yÓ˚ ÓòˆÏ° !§ˆÏfiê˛Ù ˆ§•z !Ó!lÙÎ˚=!°Ó˚
å•zl˲ˆÏÎ˚§ Óy ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ä á%Ñ!ê˛ly!ê˛ Óò° ܲÓ˚yÓ˚ xl%Ù!ï˛ ≤Ãòyl ܲÓ˚ˆÏÓ ˆÎ=!°
§ÇˆÏ¢yôl (amend) ܲÓ˚y ≤ÈÏÎ˚yçl– ˆÎ ˆÜ˛ylG ˛õÓ˚Óï˛≈# !ç~§!ê˛xyÓ˚È1˘2üȈï˛ñ ˆÎ
§yÓ˚î#=!° xyˆÏàÓ˚ ˆây£Ïîy ܲÓ˚y !ÓÓÓ˚î §ÇˆÏ¢yôl (details amend) ܲÓ˚yÓ˚ çlƒ Ó˚yáy
•ˆÏÎ˚ˆÏSÈñ ˆ§áyˆÏl ~•z §ÇˆÏ¢yôl ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–

≤Ã20≠ ܲÓ˚òyï˛y ܲ#˲yˆÏÓ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏÓl⁄

í˛z≠ ܲÓ˚òyï˛yˆÏòÓ˚ ܲyˆÏSÈ ˆfiê˛ê˛ˆÏÙrê˛ ~ÓÇ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ lyly í˛z˛õyÎ˚ ÌyܲˆÏÓ–
≤ÃÌÙï˛ñ ï˛ÑyÓ˚y common portalüÈ~ §Ó˚y§!Ó˚ xl°y•zl ï˛ÑyˆÏòÓ˚ ˆfiê˛ê˛ˆÏÙrê˛ ~ÓÇ !Ó˚ê˛yl≈
òy!ᰠܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lñ Î!òG ~•z ˛õk˛!ï˛ !Ó¢y° §ÇáƒÜ˛ •zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ܲÓ˚òyï˛yˆÏòÓ˚
ˆ«˛ˆÏe ò#â≈ñ §ÙÎ˚§yˆÏ˛õ«˛ ~ÓÇ ~ܲˆÏâˆÏÎ˚ •ˆÏï˛ ˛õyˆÏÓ˚– ~•z §ÙhflÏ Ü˛Ó˚òyï˛yˆÏòÓ˚ çlƒ

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~ܲ!ê˛ xÊ˛°y•zl •zí˛z!ê˛!°!ê˛ ˜ï˛!Ó˚ ܲÓ˚y •ˆÏÓ ˆÎê˛y xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ ï˛Ìƒy!ò í˛yí˛zlˆÏ°yí˛
ܲˆÏÓ˚ ~ܲê˛y xÊ˛°y•zl !ÓÓ,!ï˛ ≤Ã›ï˛ Ü˛Ó˚ˆÏï˛ ~ÓÇ ˆ§ê˛y common portalÈüÈ~ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ §y•y΃ ܲÓ˚ˆÏÓ– !ç~§!ê˛~l ~ܲ!ê˛ !ç~§!ê˛ §%!Óôyòyï˛yˆÏòÓ˚ åGSPä •zˆÏܲy!§ˆÏfiê˛Ù
˜ï˛!Ó˚ ܲˆÏÓ˚ˆÏSÈñ Îy common portalÈüÈ~Ó˚ §ˆÏD §Ç•ï˛ •ˆÏÓ–

≤Ã21≠ !ç~§!êüÈÓ˚ xô#ˆÏl !lV≈˛Pyê˛ xy•zl xyl%àˆÏï˛ƒÓ˚ çlƒ ~ܲçl xôƒÓ§yÎ˚# ܲÓ˚òyï˛y
ܲ# ܲ# ÓƒÓfliy @˝Ã•î ܲÓ˚ˆÏÓl⁄

í˛z≠ !ç~§!ê üÈÓ˚ ~ܲ!ê˛ ≤Ãôyl !Ó£ÏÎ˚ •ˆÏ°y ˛õˆÏÓ˚Ó˚ ÙyˆÏ§Ó˚ 10 ï˛y!Ó˚ˆÏáÓ˚ ÙˆÏôƒ Ó!•Ù%≈á#
§Ó˚ÓÓ˚yˆÏ•Ó˚ !ÓÓÓ˚î !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~ xy˛õˆÏ°yí˛ Ü˛Ó˚y– ~ê˛y §ÓˆÏã˛ˆÏÎ˚ ˲yˆÏ°y˲yˆÏÓ
!l!Ÿã˛ï˛ ܲÓ˚y !l˲≈Ó˚ ܲÓ˚ˆÏSÈ Ü˛Ó˚òyï˛y ܲï˛=!° !ÓÈüÈê%˛ÈüÈ!Ó •zl˲ˆÏÎ˚§ •z§%ƒ ܲˆÏÓ˚ˆÏSÈl ï˛yÓ˚
í˛z˛õÓ˚– Î!ò §Çáƒyê˛y ˆSÈyê˛ •Î˚ ï˛y•ˆÏ° ܲÓ˚òyï˛y ~ܲÓyˆÏÓ˚•z §ÙhflÏ ï˛Ìƒ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– Î!ò •zl˲ˆÏÎ˚ˆÏ§Ó˚ §Çáƒy ˆÓ!¢ •Î˚ ï˛y•ˆÏ° •zl˲ˆÏÎ˚§ xÌÓy
ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ !lÎ˚!Ùï˛ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– !ç~§!ê˛~l ≤ÃÜ,˛ï˛ §ÙˆÏÎ˚Ó˚
È!˲!_ˆÏï˛ !lÎ˚!Ùï •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛Ó˚yÓ˚ §%ˆÏÎyà ˆòˆÏÓ– Îï˛!òl ly ˆfiê˛ê˛ˆÏÙrê˛
≤ÃÜ,˛ï˛˛õˆÏ«˛ çÙy ˆòGÎ˚y •ˆÏFSÈñ !ç~§!ê˛~l ÓƒÓfliy ܲÓ˚òyï˛yˆÏܲ xy˛õˆÏ°yí˛ Ü˛Ó˚y •zl˲ˆÏÎ˚§
˛õ!Ó˚Ùyç≈l ܲÓ˚yÓ˚ §%ˆÏÎyàG ˆòˆÏÓ– ˆ§çlƒñ !lÎ˚!Ùï˛ •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛Ó˚y•z
ܲÓ˚òyï˛ˆÏòÓ˚ ܲyˆÏSÈ §%!Óôyçlܲ •ˆÏÓ– ˆ¢£Ï Ù%•)ˆÏï˛≈Ó˚ ÓƒhflÏï˛y xy˛õˆÏ°y!í˛Ç ˛õk˛!ï˛ˆÏܲ
ܲ!ë˛l ܲÓ˚ˆÏÓ ~ÓÇ ï˛yˆÏï˛ ÓƒÌ≈ï˛y G ºy!hs˝Ó˚ §Ω˛yÓlyG ˆÌˆÏܲ ÎyˆÏÓ– !mï˛#Î˚ !Ó£ÏÎ˚!ê˛
•ˆÏ°y ~ê˛y !l!Ÿã˛ï˛ ܲÓ˚y ÎyˆÏï˛ Ü˛Ó˚òyï˛y ï˛ÑyÓ˚ xhs˝Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ •zl˲ˆÏÎ˚§ Îy ï˛ÑyÓ˚
§Ó˚ÓÓ˚y•Ü˛yÓ˚# •z§%ƒ ܲˆÏÓ˚ˆÏSÈñ ï˛yÓ˚ xy˛õˆÏ°y!í˛ÇÈüÈ~Ó˚ Óƒy˛õyˆÏÓ˚ !ë˛Ü˛Ë˛yˆÏÓ ˆáÑyçáÓÓ˚ ˆll–
~ê˛y !l!Ÿã˛ï˛ ܲÓ˚ˆÏÓ ÎyˆÏï˛ ÈܲÓ˚òyï˛yÓ˚ ≤Ãy˛õƒ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆÜ˛ylG §Ù§ƒy Óy
!Ó°¡∫ SÈyí˛¸y °Ë˛ƒ •ˆÏï˛ ˛õyˆÏÓ˚–
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚y ÎyˆÏï˛ !lô≈y!Ó˚ï˛ !òˆÏl Óy ï˛yÓ˚ ܲySÈyܲy!SÈ §ÙˆÏÎ˚Ó˚ ÓòˆÏ° !lÎ˚!Ùï˛
!˲!_ˆÏï˛ •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚l ˆ§•z Óƒy˛õyˆÏÓ˚ @˝Ã•#ï˛yÓ˚y ïÑ˛yˆÏòÓ˚ í˛zͧy!•ï˛ ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l–
!§ˆÏfiê˛Ù @˝Ã•#ï˛yˆÏòÓ˚ ~ê˛yG ˆòáˆÏï˛ ˆòˆÏÓ ˆÎ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚y ï˛ÑyˆÏòÓ˚ •zl˲ˆÏÎ˚§=!°
xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚ˆÏSÈl !ܲ ly–
!ç~§!ê˛~l ÓƒÓfliy ܲÓ˚òyï˛yÓ˚ xy•zl xyl%àï˛ƒÙyeyÓ˚ xï˛#ï˛ •z!ï˛•y§ (track record)
§Ó˚ÓÓ˚y• ܲÓ˚ˆÏÓ–
!ç~§!ê˛ÈüÈÓ˚ Common portal §yÓ˚y ˲yÓ˚ˆÏï˛Ó˚ ï˛ÌƒÓ˚y!¢ ~ܲ çyÎ˚àyÎ˚ ~ˆÏl ˆòˆÏÓ
Îy ܲÓ˚òyï˛yÓ˚ çlƒ Ù)°ƒÓyl •ˆÏÓ–
!lÎ˚!Ùï˛ •zl˲ˆÏÎ˚§ xy˛õˆÏ°y!í˛ÇÈüÈ~Ó˚ ˛õk˛!ï˛ Îï˛ò)Ó˚ §Ω˛Ó §•ç ܲÓ˚yÓ˚ ˆã˛‹Ty ܲÓ˚y

80
•ˆÏFSÈ ~ÓÇ xy¢y ܲÓ˚y •ˆÏFSÈ ~ !ӣψÏÎ˚ ~ܲ!ê˛ ÎÌyÎÌ˲yˆÏÓ §«˛Ù •zˆÏܲy!§ˆÏfiê˛Ù àˆÏí˛¸
í˛zë˛ˆÏÓ–
§•ç ~ÓÇ !lV≈ ˛ Pyê˛ !ç~§!ê xyl% à ˆÏ ï ˛ƒÓ˚ çlƒ ܲÓ˚ ò yï˛yˆÏ ò Ó˚ í˛z ! ã˛ï˛ ~•z
•zˆÏܲy!§ˆÏfiê˛ÙˆÏܲ §!ë˛Ü˛Ë˛yˆÏÓ ÓƒÓ•yÓ˚ ܲÓ˚y–

≤Ã22≠ ܲÓ˚òyï˛yÓ˚ !lˆÏçÓ˚ !Ó˚ê˛yl≈ !lˆÏç•z òy!ᰠܲÓ˚y !ܲ Óyôƒï˛yÙ)°Ü˛⁄

í˛z≠ lyñ ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚òyï˛y Óƒ!_´ ˆÜ˛w#Î˚ Óy Ó˚yçƒ ≤ây§l fl∫#Ü,˛ï˛ ˆÜ˛ylG
ê˛ƒy: !Ó˚ê˛yl≈ ≤Ûï˛Ü˛yÓ˚#Ó˚ ÙyôƒˆÏÙG ï˛ÑyÓ˚ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã23≠ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ !Ó˚ê˛yl≈ òy!á° ly ܲÓ˚yÓ˚ ˛õ!Ó˚î!ï˛ åconsequencesä ܲ#⁄

í˛z≠ ≤ÃhflÏy!Óï˛ ï˛y!Ó˚ˆÏáÓ˚ ˛õÓ˚ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏ° ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´ˆÏܲ ≤Ã!ï˛!òˆÏlÓ˚ !Ó°ˆÏ¡∫Ó˚ çlƒ !òl!˛õS%È 100 ê˛yܲy !•§yˆÏÓ ˆ°ê˛ !Ê˛ !òˆÏï˛ •ˆÏÓñ
ÎyÓ˚ §ˆÏÓ≈yFã˛ ˛õ!Ó˚Ùyî •ˆÏÓ 5 •yçyÓ˚ ê˛yܲy–

81
 13
ܲÓ˚ !lô≈yÓ˚î ~ÓÇ x!í˛ê˛
ASSESSMENT & AUDIT

≤ÃÈ1≠ ~•z xy•zˆÏl ≤ÈÏòÎ˚ ܲÓ˚ !lô≈yÓ˚ˆÏîÓ˚ çlƒ òy!Î˚c≤ÃyÆ Óƒ!_´!ê˛ ˆÜ˛⁄

í˛z≠È ~•z xy•zˆÏl §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈ ˆÓ˚!çfiê˛yí˛≈˛ §Ü˛ˆÏ° åÓƒ!_´˘≤Ã!ï˛¤˛ylä ≤Ã!ï˛!ê˛ Ü˛Ó˚
§ÙˆÏÎ˚Ó˚ åtax periodä ≤ÈÏòÎ˚ ܲÓ˚ !lˆÏçÓ˚y•z !lô≈yÓ˚î ܲÓ˚ˆÏÓlñ ï˛yÓ˚˛õÓ˚ ôyÓ˚y 27
xl%ÎyÎ˚# !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏÓl–

≤ÃÈ2≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏl @˝Ã•#ï˛y myÓ˚y ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏly ˛õˆÏîƒÓ˚ ܲÓ˚
§¡õˆÏÜ≈˛ ˆÜ˛ylG ÓƒÓfliyÓ˚ ܲÌy Ó°y xyˆÏSÈ !ܲ⁄

í˛z≠È •Ñƒy– xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 44ÈüÈ~Ó˚ ÓƒyáƒyÎ˚ ~•zÓ˚Ü˛Ù ˛õ!Ó˚!fli!ï˛ˆÏï˛
ܲ# ܲÓ˚ˆÏï˛ •ˆÏÓ ï˛y Ó°y xyˆÏSÈ– ~ˆÏï˛ Ó°y xyˆÏSÈ ˆÎ @˝Ã•#ï˛y Î!ò ≤ÃyÆ ˛õîƒ •zl˲ˆÏÎ˚ˆÏ§Ó˚
ï˛y!Ó˚ˆÏáÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ˆÊ˛Ó˚ï˛ ˆòl ˆ§ˆÏ«˛ˆÏe ~•z §Ó˚ÓÓ˚yˆÏ•Ó˚
çlƒ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî xyàï˛ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ xyˆÏà ˆÎ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y
•ˆÏÎ˚!SÈ° ï˛yÓ˚ §Ù˛õ!Ó˚Ùyî •ˆÏÓ– ~•z Óƒyáƒy xy§ˆÏ° !l!Ÿã˛ï˛ ܲˆÏÓ˚ˆÏSÈ ˆÎñ Î!ò @˝Ã•#ï˛y
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ≤ÃÜ,˛ï˛ §Ó˚ÓÓ˚y• ï˛y!Ó˚ˆÏáÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ≤ÃyÆ ˛õîƒ ˆÊ˛Ó˚ï˛ ˆòl
ï˛y•ˆÏ° G•z ˆÊ˛Ó˚ï˛ ˛õˆÏîƒÓ˚ çˆÏlƒ ï˛ÑyÓ˚ ܲˆÏÓ˚Ó˚ •yÓ˚ ≤ÃÜ,˛ï˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙˆÏÎ˚Ó˚ ܲˆÏÓ˚Ó˚
§Ù˛õ!Ó˚Ùyî •ˆÏÓ–
Î!ò @˝Ã•#ï˛y §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ≤ÃÜ,˛ï˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ •zl˲ˆÏÎ˚ˆÏ§ ˆ°áy ï˛y!Ó˚ˆÏáÓ˚
SÈÎ˚ Ùy§ x!ï˛e´yhs˝ •ÓyÓ˚ ˛õÓ˚ ≤ÃyÆ ˛õîƒ ˆÊ˛Ó˚ï˛ ˆòl ï˛y•ˆÏ° ï˛ÑyˆÏܲ ˙ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏlyÓ˚
!òˆÏl ≤ÈÏÎyçƒ •yˆÏÓ˚ ܲÓ˚ !òˆÏï˛ •ˆÏÓ–

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≤ÃÈ3≠ ÚܲÛÈ ÈÚáÛÈüÈˆÜ˛ 2017 §yˆÏ°Ó˚ ~!≤ð ÙyˆÏ§ ˛õîƒ ˛õy!ë˛ˆÏÎ˚!SȈϰl– ˆ§•z ˛õîƒ ÚáÛ
2017ÈüÈ~Ó˚ ç%l ÙyˆÏ§ ÚܲÛÈüÈˆÜ˛ ˆÊ˛Ó˚ï˛ ˛õyë˛yl– ÚÜ˛Û ï˛ÑyÓ˚ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ 18 ¢ï˛yÇ¢
•yˆÏÓ˚ ܲÓ˚ ôyÎ≈ ܲˆÏÓ˚!SȈϰl– 2017ÈüÈ~Ó˚ ˆÙ ÙyˆÏ§ ܲˆÏÓ˚Ó˚ •yÓ˚ §ÇˆÏ¢y!ôï˛ •ˆÏÎ˚ 18É5
¢ï˛yÇ¢ •Î˚– ÚáÛÈüÈ~Ó˚ ÚܲÛÈüÈˆÜ˛ ˆÊ˛Ó˚ï˛ ˆòGÎ˚y ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ܲ# •yˆÏÓ˚ ܲÓ˚ ôyÎ≈ •ˆÏÓ⁄

í˛z≠ 18 ¢ï˛yÇ¢–

≤Ã4≠ ܲál ~ܲçl ܲÓ˚òyï˛y xfliyÎ˚# !˲!_ˆÏï˛ åon the basis of provisional assess-
mentä ܲÓ˚ !òˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z≠ ~ܲçl ܲÓ˚òyï˛yˆÏܲ fl∫ÈüÈ!lô≈yÓ˚ˆÏîÓ˚ åself assessmentä !˲!_ˆÏï˛ Ü˛Ó˚ !òˆÏï˛ •Î˚–
!ӈϢ£Ï ܲyÓ˚ˆÏî Î!ò xfliyÎ˚# !˲!_ˆÏï˛ åProvisional basisä ܲÓ˚òyï˛yˆÏܲ ܲÓ˚ !òˆÏï˛ •Î˚
ˆ§ˆÏ«˛ˆÏe xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ ˆòGÎ˚yÓ˚ xyˆÏÓòl ܲÓ˚òyï˛yÓ˚ ܲySÈ ˆÌˆÏܲ•z xy§ˆÏï˛ •ˆÏÓ
~ÓÇ ˙ xyˆÏÓòˆÏl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ xl%Ù!ï˛ °yàˆÏÓ– xÌ≈yÍ ˆÜ˛ylG ÷ÕÒ
xy!ôܲy!Ó˚ܲ !lˆÏçÓ˚ •zFSÈy xl%ÎyÎ˚# ˆÜ˛ylG ܲÓ˚òyï˛yˆÏܲ xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ ˆòGÎ˚yÓ˚
xyˆÏò¢ !òˆÏï˛ ˛õyÓ˚ˆÏÓl ly– ~ !ӣψÏÎ˚ §Ç!Ÿ’‹T ôyÓ˚y •ˆÏ°y xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
xy•zˆÏlÓ˚ ôyÓ˚y 44È~– ˆÜ˛Ó°Ùye í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ~•z ÙˆÏÙ≈ xyˆÏò¢ çy!Ó˚ ܲˆÏÓ˚
xl%ÏÙ!ï˛ !òˆÏ° ï˛ˆÏÓ•z ~•z xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ ˆòGÎ˚y ÎyˆÏÓ– ~Ó˚ çlƒ ܲÓ˚òyï˛yˆÏܲ
!°!áï˛Ë˛yˆÏÓ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓ ~ÓÇ ˙ xyˆÏÓòl˛õˆÏe
!ï˛!l ˆÜ˛l xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ !òˆÏï˛ ã˛yl ï˛yÓ˚ ܲyÓ˚î !Ó¢ˆÏò ˆ°áy ÌyܲˆÏï˛ •ˆÏÓ–
xyÓ˚ñ ~•z xyˆÏÓòl ˆÜ˛Ó°Ùye ï˛ál•z ܲÓ˚y ÎyˆÏÓ ÎálÈüüüÈ
ܲä ܲÓ˚òyï˛yñ ï˛ÑyÓ˚•z §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ù)°ƒ !lô≈yÓ˚î ܲÓ˚ˆÏï˛ ÓƒÌ≈
•ˆÏÓl–
áä ܲÓ˚òyï˛y ï˛ÑyÓ˚ ˆòGÎ˚y ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ܲˆÏÓ˚Ó˚ •yÓ˚ Ù)°ƒyÎ˚l ܲÓ˚ˆÏï˛
ÓƒÌ≈ •ˆÏÓl–
~ˆÏ«˛ˆÏe ܲÓ˚òyï˛yˆÏܲ !l!ò≈‹T Ê˛ˆÏÙ≈ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ Ùï˛yl%§yˆÏÓ˚ §!ë˛Ü˛ surety
xÌÓy security §• xD#ܲyÓ˚˛õe åÓu˛ä çÙy !òˆÏï˛ •ˆÏÓ–

≤ÃÈ5È≠ §ˆÏÓ≈yFã˛ Ü˛ï˛!òˆÏlÓ˚ ÙˆÏôƒ ã)˛í˛¸yhs˝ Ù)°ƒyÎ˚l åÊ˛y•zly° xƒyˆÏ§§ˆÏÙrê˛ä ܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠È ˆÎ ï˛y!Ó˚ˆÏá í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲÓ˚òyï˛yˆÏܲ xfliyÎ˚# !˲!_ˆÏï˛ !lô≈y!Ó˚ï˛ Ü˛Ó˚ çÙy
ˆòGÎ˚yÓ˚ xyˆÏò¢ ≤Ãòyl ܲÓ˚ˆÏÓl ï˛yÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ã)˛í˛¸yhs˝ Ù)°ƒyÎ˚l ܲÓ˚ˆÏï˛ •ˆÏÓ–
ï˛ˆÏÓ Î!ò ܲÓ˚òyï˛y ΈÏÌ‹T ܲyÓ˚î ò¢≈yl ~ÓÇ ˆ§•z ܲyÓ˚î Óy Î%!_´=!°˛ !°!áï˛Ë˛yˆÏÓ

83
l!ÌË%˛_´ ܲˆÏÓ˚lñ ï˛ál G•z SÈÎ˚ ÙyˆÏ§Ó˚ §ÙÎ˚§#ÙyˆÏܲ !l¡¨!°!áï˛ xy!ôܲy!Ó˚ܲˆÏòÓ˚ myÓ˚y
xyÓ˚G Ó!ô≈ï˛ Ü˛Ó˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ÈüüüÈÈ
ܲä Î%@¬˘x!ï˛!Ó˚_´ ܲ!Ù¢lyÓ˚ ~•z §ÙÎ˚§#ÙyˆÏܲ §ˆÏÓy≈Fã˛ xyÓ˚G SÈÎ˚ Ùy§ ˛õÎ≈hs˝
Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚lñ ~ÓÇ
áä ܲ!Ù¢lyÓ˚ Îï˛!òl !ë˛Ü˛ ÙˆÏl ܲˆÏÓ˚l ï˛ï˛!òl ˛õÎ≈hs˝ ~•z §ÙÎ˚§#ÙyˆÏܲ xyÓ˚G
Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚l–

≤ÃÈ6È≠ ˆÎáyˆÏl ã)˛í˛¸yhs˝ Ù)°ƒyÎ˚ˆÏl !lô≈y!Ó˚ï˛ Ü˛ˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî xfliyÎ˚# !˲!_ˆÏï˛ !lô≈y!Ó˚ï˛
ܲˆÏÓ˚Ó˚ ˆÌˆÏܲ ˆÓ!¢ •ˆÏÓ ˆ§áyˆÏl !ܲ ܲÓ˚òyï˛y §%ò !òˆÏï˛ Óyôƒ ÌyܲˆÏÓl⁄

í˛z≠ •Ñƒy– ˆÎ!òl ܲÓ˚ ˆòGÎ˚yÓ˚ ܲÌy ˆ§•z!òl ˆÌˆÏܲ ܲÓ˚òyï˛y ˆÎ!òl !òˆÏÎ˚ˆÏSlÈ ˆ§•z!òl
˛õÎ≈hs˝ §ÙÎ˚ܲyˆÏ°Ó˚ çlƒ §%ò !òˆÏï˛ •ˆÏÓ–

≤Ã7≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 45ÈüÈ~ òy!ᰠܲÓ˚y !Ó˚ê˛yˆÏl≈ Î!ò ˜Ó£ÏÙƒ
å!í˛§!e´ˆÏ˛õ!™ä °!«˛ï˛ •Î˚ ~ÓÇ Ü˛Ó˚òyï˛y Î!ò ï˛yÓ˚ í˛z˛õÎ%_´ Óƒyáƒy çÙy ly ˆòl ï˛ˆÏÓ
~ܲçl ܲÓ˚ xy!ôܲy!Ó˚ܲ ܲ# ˛õk˛!ï˛ xÓ°¡∫l ܲÓ˚ˆÏÓl⁄

í˛z≠È Ü˛Ó˚òyï˛yˆÏܲ çylyˆÏlyÓ˚ 30 !òˆÏlÓ˚ å§Ç!Ÿ’‹T xy!ôܲy!Ó˚ܲ §ÙÎ˚ Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚lä

ÙˆÏôƒ Î!ò ܲÓ˚òyï˛y §ˆÏhs˝y£Ïçlܲ Óƒyáƒy ly ˆòl xÌÓy ˜Ó£ÏÙƒ=!° ˆÙˆÏl ˆlGÎ˚yÓ˚ ˛õÓ˚
Î%!_´§Dï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ܲÓ˚òyï˛y Î!ò §ÇˆÏ¢yôl# ≤Ã!e´Î˚y åܲyˆÏÓ˚!Q˲ xƒyܲ¢lä ly
ˆllñ ï˛ˆÏÓ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !l¡¨!°!áï˛ ˛õk˛!ï˛ xÓ°¡∫l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lÈüüüÈ
ܲä ôyÓ˚y 49 xl%ÎyÎ˚# xÌ≈˜Ïl!ï˛Ü˛ l!Ì˛õˆÏeÓ˚ x!í˛ê˛ ˛õk˛!ï˛ !lˆÏï˛ ˛õyˆÏÓ˚l–
áä ôyÓ˚y 50 xl%ÎyÎ˚# ~•z !ӣψÏÎ˚ ܲ!Ù¢lyÓ˚ myÓ˚y ÙˆÏlyl#ï˛ ã˛yê˛≈yí≈˛ xƒyܲyí˛zˆÏrê˛rê˛
Óy ܲfiê˛ xƒyܲyí˛zˆÏrê˛rê˛ˆÏܲ !òˆÏÎ˚ !ӈϢ£Ï x!í˛ê˛ ܲÓ˚yˆÏï˛ ˛õyˆÏÓ˚l–
àä ôyÓ˚y 60 xl%ÎyÎ˚# ˛õ!Ó˚ò¢≈lñ ï˛Õ‘y!¢ G xyê˛Ü˛ ܲÓ˚yˆÏly ˆÎˆÏï˛ ˛õyˆÏÓ˚–
âä ôyÓ˚y 51 xl%ÎyÎ˚# ܲÓ˚ !lô≈yÓ˚ˆÏîÓ˚ ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã8È≠È ôyÓ˚y 46ÈüÈ~ Ù)°ƒyÎ˚l §¡õ)î≈ ܲÓ˚ÓyÓ˚ xyˆÏà ܲÓ˚òyï˛yˆÏܲ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚
ܲyÓ˚î ò¢≈yÓyÓ˚ ˆly!ê˛§ ˆòGÎ˚yÓ˚ òÓ˚ܲyÓ˚ xyˆÏSÈ !ܲ⁄

í˛z≠ ˆÎˆÏ•ï%˛ ~•z ˛õk˛!ï˛ §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yˆÏàÓ˚ ÙyôƒˆÏÙ Ü˛Ó˚ Ù)°ƒyÎ˚ˆÏlÓ˚ åbest
judgement assessmentüÈ~Ó˚äÈ §yˆÏÌ §¡õ!ܲ≈ï˛ ï˛y•z ~ˆÏ«˛ˆÏe ܲÓ˚òyï˛yˆÏܲ !°!áï˛

84
ˆly!ê˛§ ˆòGÎ˚yÓ˚ ≤ÈÏÎ˚yçl ˆl•z–

≤ÃÈ9≠È Î!ò ˆÜ˛ylG ܲÓ˚òyï˛y ôyÓ˚y 27 xÌÓy ôyÓ˚y 31 xl%ÎyÎ˚# !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛
ÓƒÌ≈ •l ï˛ˆÏÓ Ü˛Ó˚ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ xy•zlÙy!Ê˛Ü˛ ܲ# ˛õÌ xyˆÏSÈ⁄

í˛z≠ ≤Ã̈ÏÙ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ ÓƒÌ≈ ܲÓ˚òyï˛yˆÏܲ xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 32 xl%ÎyÎ˚# ~ܲ!ê˛ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ˙ !Ó˚ê˛yl≈
òy!ᰠܲÓ˚yÓ˚ çlƒ ˆly!ê˛§ ˆòˆÏÓl– ܲÓ˚òyï˛yˆÏܲ ~ˆÏ«˛ˆÏe xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
xy•zˆÏlÓ˚ ôyÓ˚y 46 xl%ÎyÎ˚# l)ƒlï˛Ù 15 !òl §ÙÎ˚ !òˆÏï˛ •ˆÏÓ– Î!ò ܲÓ˚òyï˛y ˙
§ÙˆÏÎ˚Ó˚ ÙˆÏôƒ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ ÓƒÌ≈ •l ï˛ál í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ïÑ˛yÓ˚ xyÎ˚_yô#l
ÎyÓï˛#Î˚ §Ç!Ÿ’‹T l!Ì˛õe ˆòˆÏá §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ ˙ ܲÓ˚òyï˛yÓ˚
≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî !lô≈yÓ˚î ܲÓ˚ˆÏÓl– ~•z «˛Ùï˛y xy•zˆÏlÓ˚ 46 ôyÓ˚yÎ˚ ˆòGÎ˚y
xyˆÏSÈ–

≤Ã10È≠È xy•zˆÏlÓ˚ 46 ôyÓ˚y xl%ÎyÎ˚# ˆòGÎ˚y §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ çy!Ó˚
ܲÓ˚y ˆÜ˛ylG xyˆÏò¢ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ó˚ò ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ çy!Ó˚ ܲÓ˚y ˆÜ˛ylG
xyˆÏò¢ •yˆÏï˛ ˛õyGÎ˚yÓ˚ 30 !òˆÏlÓ˚ ÙˆÏôƒ Î!ò ܲÓ˚òyï˛y ˆá°y˛õ •GÎ˚y §ÙˆÏÎ˚Ó˚ ˜Óô
!Ó˚ê˛yl≈ òy!ᰠܲˆÏÓ˚ ˆòl åxÌ≈yÍ !Ó˚ê˛yl≈ çÙy ܲˆÏÓ˚l G !lˆÏçÓ˚ Ù)°ƒyÎ˚l ܲÓ˚y ܲÓ˚ !òˆÏÎ˚
ˆòlä ï˛y•ˆÏ° ˙ xyˆÏò¢ fl∫Î˚Ç!e´Î˚˲yˆÏÓ Ó˚ò •ˆÏÎ˚ ÎyˆÏÓ–

≤Ã11≠ ôyÓ˚y 46 ~ÓÇ ôyÓ˚y 47 xl%ÎyÎ˚# xyˆÏò¢ çy!Ó˚ ܲÓ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z≠ ôyÓ˚y 46 ~ÓÇ ôyÓ˚y 47 xl%ÎyÎ˚# Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ !lô≈y!Ó˚ï˛ !òl ˆÌˆÏܲ
!ï˛l xÌÓy ˛õÑyã˛ ÓSÈÓ˚ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ Ù)°ƒyÎ˚l ܲÓ˚yÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã12≠È xy•zlï˛ Ü˛Ó˚ !òˆÏï˛ Óyôƒ Óƒ!_´ Î!ò §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈ ˆÓ˚!çfiê˛yí≈˛ ly •Î˚ ï˛ˆÏÓ
xy•zlàï˛ Ü˛# ÓƒÓfliy ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 47ÈüÈ~ Ó°y xyˆÏSÈ ˆÎ ~•z §ÙhflÏ ˆ«˛ˆÏe
í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ˙ ≤Ãy§!Dܲ ܲÓ˚ §ÙˆÏÎ˚Ó˚ årelevant tax periodä ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî
Ù)°ƒyÎ˚l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˙ !l!ò≈‹T ܲÓ˚ §ÙˆÏÎ˚Ó˚ åtax periodä çlƒ ï˛ÑyÓ˚ §ˆÏÓ≈yÍÜ,˛‹T

85
!Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ï˛ˆÏÓñ ˆÎ xy!Ì≈ܲ ÓSȈÏÓ˚ ~•z
ܲÓ˚ ly ˆòGÎ˚yÓ˚ âê˛ly!ê˛ âˆÏê˛ˆÏSÈ ˆ§•z ÓSȈÏÓ˚Ó˚ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ çÙy ܲÓ˚yÓ˚ !lô≈y!Ó˚ï˛
!òˆÏlÓ˚ ˛õÑyã˛ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ•z ~Ó˚Ü˛Ù xyˆÏò¢ çy!Ó˚ ܲÓ˚y ÎyˆÏÓ–

≤Ã13È≠È ˆÜ˛yl ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ ~ܲçl ÷ÕÒ xy!ôܲy!Ó˚ܲ o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚
åSummary Assessmentä §)ã˛ly åinitiateä ܲÓ˚ˆÏÓl⁄

í˛z≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 48 xl%ÎyÎ˚# §Ó˚ܲy!Ó˚ ܲÓ˚ §%Ó˚«˛yÓ˚ fl∫yˆÏÌ≈
åto protect the interest of revenueä o&ï˛ Ü˛Ó˚ Ù)°ƒyÎ˚l ≤Ã!e´Î˚yÓ˚ åSummary
Assessment Orderä §)ã˛ly ï˛ál•z ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ ÎálÈÈüüüÈ
ܲä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ≤ÃÙyî ÌyܲˆÏÓ ˆÎ ~•z xy•zÏl xl%ÎyÎ˚# ~ܲçl
ܲÓ˚òyï˛yÓ˚ í˛z˛õÓ˚ ܲÓ˚ ≤ÃòyˆÏlÓ˚ òyÎ˚ ÓˆÏï≈˛ˆÏSÈñ ~ÓÇ
áä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ Îál ~•z !ÓŸªy§ •ˆÏÓ ˆÎ ܲÓ˚ !lô≈yÓ˚ˆÏîÓ˚ xyˆÏò¢
çy!Ó˚ ܲÓ˚ˆÏï˛ !Ó°¡∫ •ˆÏ° Ó˚yçˆÏfl∫Ó˚ í˛z˛õÓ˚ ≤Ã!ï˛Ü)˛° ≤Ã˲yÓ ˛õí˛¸ˆÏÓ–
~•zÓ˚Ü˛Ù xyˆÏò¢ ˆÜ˛Ó°Ùye x!ï˛!Ó˚_´˘Î%@¬ åAdditional/Jointä ܲ!Ù¢lyˆÏÓ˚Ó˚
xl%Ù!ï˛Ó˚ ˛õˆÏÓ˚•z ˆòGÎ˚y ÎyˆÏÓ–

≤Ã14≠ xy!˛õ° myÓ˚yÈ §%Ó˚y•y Óƒï˛#ï˛ o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛
ܲÓ˚òyï˛yÓ˚ ܲyˆÏSÈ xlƒ ˆÜ˛ylG ˛í˛z˛õyÎ˚ xyˆÏSÈ Ü˛#⁄

í˛z≠È ÎÑyÓ˚ !ÓÓ˚&ˆÏk˛ ~•zÓ˚Ü˛Ù o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏò¢ çy!Ó˚ •ˆÏÎ˚ˆÏSÈ !ï˛!l ˙
xyˆÏò¢ ˛õyGÎ˚yÓ˚ 30 !òˆÏlÓ˚ ÙˆÏôƒ §Ç!Ÿ’‹T x!ï˛!Ó˚_´˘Î%@¬ ܲ!Ù¢lyˆÏÓ˚Ó˚ ܲyˆÏSÈ ~•zÓ˚ܲÙ
xyˆÏò¢ ï%˛ˆÏ° ˆlGÎ˚yÓ˚ xyˆÏÓòl çylyˆÏï˛ ˛õyˆÏÓ˚l– Î!ò ˙ xy!ôܲy!Ó˚ܲ ˙Ó˚Ü˛Ù çy!Ó˚
ܲÓ˚y xyˆÏò¢ˆÏܲ Ë%˛° ÙˆÏl ܲˆÏÓ˚l ï˛ˆÏÓ !ï˛!l ï˛y ï%˛ˆÏ° !lˆÏï˛ åwithdrawä ˛õyˆÏÓ˚l
~ÓÇ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲˆÏܲ ôyÓ˚y 51 xl%ÎyÎ˚# ܲÓ˚ !lô≈yÓ˚î ܲÓ˚ˆÏï˛ Ó°ˆÏï˛ ˛õyˆÏÓ˚l–
x!ï˛!Ó˚_´˘Î%@¬ ܲ!Ù¢lyÓ˚ !lˆÏçÓ˚ ˆÌˆÏܲG ~Ó˚Ü˛Ù xyˆÏò¢ !òˆÏï˛ ˛õyˆÏÓ˚l Î!ò !ï˛!l
çy!Ó˚ ܲÓ˚y o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏò¢!ê˛ Ë%˛° Óy e&!ê˛Î%_´ ÙˆÏl ܲˆÏÓ˚l åôyÓ˚y
48ä–

≤Ã15≠È o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏò¢ !ܲ ܲÓ˚ ≤ÈÏòÎ˚ Óƒ!_´Ó˚ ˆ«˛ˆÏe•z çy!Ó˚
ܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ly– ˆ«˛e!ӈϢˆÏ£Ïñ ˆÎÙl ˛õˆÏîƒÓ˚ ˛õ!Ó˚Ó•l ã˛°yܲy°#l xÌÓy =òyÙçyï˛ xÓfliyÎ˚

86
Îál ˙ ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe ˆÜ˛ylG ܲÓ˚òyï˛y !l!ò≈‹T ܲÓ˚y ÎyˆÏFSÈ lyñ ï˛ál ˆÎ Óƒ!_´Ó˚
òy!Î˚ˆÏc ˙ ˛õîƒ ÌyܲˆÏÓ ï˛ÑyˆÏܲ•z ܲÓ˚ ≤ÈÏòÎ˚ Óƒ!_´ !•§yˆÏÓ ôÓ˚y •ˆÏÓ ~ÓÇ Ü˛Ó˚ !lô≈yÓ˚î
ܲÓ˚y •ˆÏÓ åôyÓ˚y 48ä–
≤Ã16È≠ ܲÓ˚òyï˛yÓ˚ x!í˛ê˛ ˆÜ˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠È xyò¢≈ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 49 xl)ÎyÎ˚# ܲ!Ù¢lyÓ˚ myÓ˚y xl%ˆÏÙy!òï˛
ˆÎ ˆÜ˛ylG xy!ôܲy!Ó˚ܲ ܲÓ˚òyï˛yÓ˚ x!í˛ê˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ܲï˛!òl xhs˝Ó˚ ~ÓÇ Ü˛#˲yˆÏÓ
~•z x!í˛ê˛ ܲÓ˚y •ˆÏÓ ï˛y ˛õÓ˚Óï˛≈#ܲyˆÏ° çylyˆÏly •ˆÏÓ–
≤Ã17≠ ~•zÓ˚Ü˛Ù x!í˛ˆÏê˛Ó˚ xyˆÏà ܲÓ˚òyï˛yˆÏܲ ˆÜ˛ylG xyàyÙ Óyï˛≈y åprior intimationä
ˆòGÎ˚yÓ˚ òÓ˚ܲyÓ˚ xyˆÏSÈ !ܲ⁄
í˛z≠ •Ñƒy– ܲÓ˚òyï˛yˆÏܲ x!í˛ˆÏê˛Ó˚ xhs˝ï˛ 15 !òl xyˆÏà çylyˆÏï˛ •ˆÏÓ–
≤Ã18≠È Ü˛ï˛!òˆÏlÓ˚ ÙˆÏôƒ ~•z x!í˛ˆÏê˛Ó˚ ܲyç ˆ¢£Ï ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠È x!í˛ê˛ ÷Ó˚& ܲÓ˚yÓ˚ ˛õÓ˚ !ï˛l Ùy§ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ~•z ܲyç ˆ¢£Ï ܲÓ˚ˆÏï˛ •ˆÏÓ xÌÓy
ܲ!Ù¢lyˆÏÓ˚Ó˚ xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛ ~•z ܲyç ˛õÓ˚Óï˛≈# SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ §Ùyôy ܲÓ˚ˆÏï˛
•ˆÏÓ–
≤Ã19≠ Úx!í˛ê˛ ÷Ó˚& ܲÓ˚yÛ Ó°ˆÏï˛ !ܲ ˆÓyV˛yˆÏly •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠È Úx!í˛ê˛ ÷Ó˚& ܲÓ˚yÛ ~•z x!Ë˛Óƒ!_´ !ӈϢ£Ï˲yˆÏÓ =Ó˚&c˛õ)î≈ñ ˆÜ˛lly x!í˛ê˛ ܲÓ˚yÓ˚
§ÙÎ˚§#Ùy !lô≈y!Ó˚ï˛ •ˆÏÎ˚ˆÏSÈ x!í˛ê˛ ÷Ó˚& ܲÓ˚yÓ˚ !òˆÏlÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛– Úx!í˛ê˛ ÷Ó˚& ܲÓ˚yÛ
Ó°ˆÏï˛ ˆÓyV˛yÎ˚È È!lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒÓ˚ ˛õÓ˚Óï˛#≈ !òl!ê˛ÈüüüÈ
Ü˛ä ˆÎ!òl ã˛yGÎ˚y Óy ܲy!A«˛ï˛ l!Ì˛õe ܲï,˛≈˛õˆÏ«˛Ó˚ ܲyˆÏSÈ §%°Ë˛ •ˆÏÓñ xÌÓy
áä ˆÎ!òl ܲÓ˚òyï˛yÓ˚ ÓƒÓ§yÓ˚ çyÎ˚àyÎ˚ x!í˛ˆÏê˛Ó˚ ܲyç ÷Ó˚& •ˆÏÓ–

≤Ã20≠ !•§yÓ ˛õÓ˚#«˛yÓ˚ !°!áï ˆly!ê˛§˛˛õyGÎ˚yÓ˚ ˛õÓ˚ ܲÓ˚òyï˛yˆÏܲ ܲ# ܲ# ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠È Ü˛Ó˚òyï˛yˆÏܲÈüüüÈ
ܲä ܲï,˛≈˛õˆÏ«˛Ó˚ ã˛yGÎ˚y Óy ܲy!A«˛ï˛ l!Ì˛õˆÏeÓ˚ åaccounts/ recordsä §ï˛ƒï˛y
Îyã˛y•zˆÏÎ˚Ó˚ ܲyç!ê˛Ó˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ §•yÎ˚ï˛yÓ˚ ÓƒÓfliy ܲÓ˚ˆÏï˛ •ˆÏÓñ ~ÓÇ
áä x!í˛ˆÏê˛Ó˚ çlƒ ܲï,˛≈˛õˆÏ«˛Ó˚ ≤ÈÏÎ˚yçl#Î˚ ï˛Ìƒy!ò ܲï≈,˛˛õ«˛ˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛
•ˆÏÓñ ~ÓÇ
àä §ÙÎ˚ÙˆÏï˛y x!í˛ê˛ §¡õyòˆÏlÓ˚ çlƒ ܲï,˛≈˛õˆÏ«˛Ó˚ §ˆÏD §•ˆÏÎy!àï˛y ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã21≠È x!í˛ˆÏê˛Ó˚ ܲyç §Ùyôy •GÎ˚yÓ˚ ˛õÓ˚ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲÓ˚î#Î˚ ܲ#⁄

87
í˛z≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !Ó°¡∫ ly ܲˆÏÓ˚ x!í˛ˆÏê˛Ó˚ Ê˛°yÊ˛° G ï˛yÓ˚ ܲyÓ˚î ܲÓ˚òyï˛yˆÏܲ
çylyˆÏÓl– ~•z §Ó Ê˛°yÊ˛ˆÏ°Ó˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ Ü˛Ó˚òyï˛yÓ˚ ܲ# ܲ# x!ôܲyÓ˚ xyÓ˚ òy!Î˚c
xyˆÏSÈ ï˛yG !ï˛!l ܲÓ˚òyï˛yˆÏܲ çylyˆÏÓl–

≤Ã22È≠È ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ !ӈϢ£Ï x!í˛ê˛ åˆflõ¢y° x!í˛ê˛ä ܲÓ˚y ÎyÎ˚⁄

í˛z≠È á%Ó x“ !ܲS%È ˆ«˛ˆÏe•z !ӈϢ£Ï x!í˛ê˛ ܲÓ˚y ÎyÎ˚ÈüüüÈ ˆÎÙlñ ˆÜ˛ylG ˛õÓ˚#«˛yÎ˚ åfl;$˛!ê˛!lä
Óy ï˛òˆÏhs˝ Óy xyÓ˚ ˆÜ˛ylG˲yˆÏÓ ˆòáy ˆà° ˆÎ âê˛ly!ê˛ ç!ê˛° xÌÓy §Ç!Ÿ’‹T Ó˚yçˆÏfl∫Ó˚
˛õ!Ó˚Ùyî !Ó˛õ%°ÈüüüÈï˛ál !ӈϢ£Ï x!í˛ê˛ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ~Ó˚ «˛Ùï˛y xyò¢≈ !ç~§!ê˛
xy•zˆÏlÓ˚ ôyÓ˚y 50ÈüÈ~ ˆòGÎ˚y xyˆÏSÈ–
≤Ã23È≠È ˆÜ˛ !ӈϢ£Ï x!í˛ˆÏê˛Ó˚ ˆly!ê˛§ !òˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ ˆÜ˛Ó°Ùye ܲ!Ù¢lyˆÏÓ˚Ó˚ xyàyÙ xl%Ù!ï˛ !lˆÏÎ˚ Assistant/ Deputy Commis-
sioner ~•z !ӣψÏÎ˚ !°!áï˛ ˆly!ê˛§ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã24È≠È ~•z !ӈϢ£Ï x!í˛ê˛ ˆÜ˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠È Ü˛!Ù¢lyÓ˚ ÙˆÏlyl#ï˛ ~ܲçl ã˛yê≈˛yí≈˛ xƒyܲyí˛zrê˛ƒyrê˛ Óy ~ܲçl ܲfiê˛ xƒyܲyí˛zrê˛ƒyrê˛
~•z !ӈϢ£Ï x!í˛ê˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã25≠ ~•z x!í˛ˆÏê˛Ó˚ !Ó˚ˆÏ˛õyê˛≈ çÙy ˆòGÎ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠È x!í˛ê˛Ó˚ˆÏܲ 90 !òˆÏlÓ˚ ÙˆÏôƒ !Ó˚ˆÏ˛õyê˛≈ çÙy ܲÓ˚ˆÏï˛ •ˆÏÓ xÌÓy Ó!ô≈ï˛ ˛õÓ˚Óï˛≈# 90
!òˆÏlÓ˚ ÙˆÏôƒ çÙy ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã26È≠È !ӈϢ£Ï x!í˛ˆÏê˛Ó˚ áÓ˚ã˛ ˆÜ˛ Ó•l ܲÓ˚ˆÏÓ⁄
í˛z≠È l!Ì˛õe ˆòáy ~ÓÇ x!í˛ˆÏê˛Ó˚ çlƒ x!í˛ê˛Ó˚ˆÏܲ ≤ÈÏòÎ˚ ˛õy!Ó˚◊!Ùܲ !Ó˲yˆÏàÓ˚ ï˛Ó˚Ê˛
ˆÌˆÏܲ ܲ!Ù¢lyÓ˚ !lô≈yÓ˚î ܲÓ˚ˆÏÓl ~ÓÇ ˛õy!Ó˚◊!Ùܲ ≤Ãòyl ܲÓ˚ˆÏÓl–
≤Ã27≠È !ӈϢ£Ï x!í˛ê ˆ¢£Ï •ÓyÓ˚ ˛õÓ˚ ܲÓ˚ ܲï,˛≈˛õ«˛ ܲ# ˛õòˆÏ«˛˛õ ˆlˆÏÓl⁄
í˛z≠È !ӈϢ£Ï x!í˛ˆÏê˛Ó˚ Ê˛°yÊ˛° Óy ˛õÎ≈ˆÏÓÏ«˛ˆÏîÓ˚ !˲!_ˆÏï˛ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y
51 xl%ÎyÎ˚# ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ–

88
 14 !Ó˚Ê˛yu˛
REFUNDS

≤Ã1≠ !Ó˚Ê˛yu˛ ܲ#⁄

í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 38ÈüÈ~ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ !ӣψÏÎ˚ !Ó¢ˆÏò Ó°y
xyˆÏSÈ– ÚÚ!Ó˚Ê˛yu˛ÛÛ ÙyˆÏl ˛õîƒ ~ÓǢ xÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ܲˆÏÓ˚Ó˚ !Ó˚Ê˛yu˛ Îy !ܲly ˲yÓ˚ˆÏï˛Ó˚
Óy•zˆÏÓ˚ Ó˚Æy!l ܲÓ˚y •ˆÏÎ˚ˆÏSñ Óy ˲yÓ˚ˆÏï˛Ó˚ Óy•zˆÏÓ˚ Ó˚Æy!l •ˆÏÎ˚ˆÏSÈ ~Ùl ˛õîƒ ~ÓǢxÌÓy
˛õ!Ó˚ˆÏ£ÏÓyˆÏï˛ ÓƒÓ•*ï˛ •ˆÏÎ˚ˆÏS ~Ùl •zl˛õ%ê˛ Óy •zl˛õ%ê˛ §y!Ë≈˛§ÈüÈ~ ≤Ãò_ ܲÓ˚ÈüÈ~Ó˚ !Ó˚Ê˛yu˛ñ
Óy §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ Îy !ܲly deemed export ӈϰ ôÓ˚y •ˆÏFSÈ ï˛yÓ˚ í˛z˛õÓ˚ ܲÓ˚ÈüÈ~Ó˚
!Ó˚Ê˛yu˛ñ Óy ôyÓ˚y 38å2ä xl%ÎyÎ˚# xÓƒÓ•*ï˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ åxy•z!ê˛!§äÈüÈ~Ó˚ !Ó˚Ê˛yu˛–

≤Ã2≠ xÓƒÓ•*ï˛ xy•z!ê˛!§ !ܲ !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ⁄

í˛z≠ •Ñƒyñ ï˛ˆÏÓ ˆÜ˛Ó°Ùye ôyÓ˚y 38ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å2ä xl%ÎyÎ˚# !lˆÏ¡¨ í˛z!Õ‘!áï˛ ¢ï˛≈yl%ÎyÎ˚#ÈüüüÈ
1ä Ó˚Æy!l ܲÓ˚y ˛õîƒ ÎyÓ˚ í˛z˛õÓ˚ Ó˚Æy!l ܲÓ˚ ≤ÈÏòÎ˚ lÎ˚–
2ä Ó˚Æy!l ܲÓ˚y ˛õ!Ó˚ˆÏ£ÏÓy–
3ä ˆÎáyˆÏl xyí˛zê˛˛õ%ê˛ ê˛ƒy:ÈüÈ~Ó˚ ˆÌˆÏÜ ˛•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ÈüÈ~ ܲÓ˚ÈüÈ~Ó˚ •yÓ˚ ˆÓ!¢
•ÓyÓ˚ çlƒ xy•z!ê˛!§ çÙy •ˆÏÎ˚ ˆàˆÏSÈ–

≤Ã3≠ ˆÎáyˆÏl Ó˚Æy!lÜ,˛ï˛ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ Ó˚Æy!l ܲÓ˚ ≤ÈÏÎyçƒ ˆ§áyˆÏl !ܲ •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛È !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ⁄

í˛z≠ ly– ôyÓ˚y 38å2ä xl%ÎyÎ˚# ˆòGÎ˚y ÎyˆÏÓ ly–

89
≤Ã4≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ã˛y°% •ÓyÓ˚ ˛õÓ˚ fiê˛Ü˛ÈüÈ~ Ìyܲy ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ xy•z!ê˛!§ÈüÈÓ˚ xÌ≈ӈϣÏ≈Ó˚
å!Ê˛lyl!§Î˚y° •zÎ˚yÓ˚ä ˆ¢ˆÏ£Ï !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ !ܲ⁄

í˛z≠ ly– ˛õˆÏÓ˚Ó˚ ÓSÈÓ˚ çÙy áyï˛yÎ˚ ã˛ˆÏ° ÎyˆÏÓ–

≤Ã5≠ ôÓ˚y Îyܲ ~ܲçl ܲÓ˚òyï˛y xyhs˝/Ó˚yçƒ˘xhs˝/Ó˚yˆÏçƒ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õˆÏîƒÓ˚ í˛z˛õÓ˚
Ë%˛° ܲˆÏÓ˚ xy•z!ç~§!ê˛˘!§!ç~§!ê˛˘~§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈlñ !ܲv §Ó˚ÓÓ˚yˆÏ•Ó˚ ≤ÃÜ,˛!ï˛ Óy
ã˛!Ó˚e ˛õÓ˚Óï˛#≈ܲyˆÏ° flõ‹T˲yˆÏÓ ˆÓyV˛y ˆàˆÏSÈ– ~ˆÏ«˛ˆÏe !§!ç~§!ê˛˘~§!ç~§!ê˛ !ܲ
xy•z!ç~§ÈüÈ!ê˛Ó˚ §yˆÏÌ !Ùê˛Ùyê˛ Ü˛ˆÏÓ˚ ˆlGÎ˚y ÎyˆÏÓ⁄ xÌÓy ï˛yÓ˚ í˛zˆÏŒê˛yê˛y⁄

í˛z≠È ly– ܲÓ˚òyï˛yˆÏܲ §!ë˛Ü˛ ܲÓ˚ çÙy !òˆÏï˛ •ˆÏÓ ~ÓÇ xy•z!ç~§!ê˛ ôyÓ˚y 30 xl%ÎyÎ˚# Óy
!ç~§!ê˛ ôyÓ˚y 53 xl%ÎyÎ˚# Ë%˛° ܲˆÏÓ˚ ˆòGÎ˚y ܲÓ˚ÈüÈ~Ó˚ !Ó˚Ê˛yu˛ òy!Ó Ü˛Ó˚ˆÏï˛ •ˆÏÓ–

≤Ã6≠ !ÓˆÏò!¢ ò)ï˛yÓy§ Óy Ó˚y‹T…˛õ%O Îy !ܲlˆÏÓ ï˛yÓ˚ í˛z˛õÓ˚ !ܲ ܲÓ˚ ôyÎ≈ •ˆÏÓ⁄

í˛z≠ •Ñƒyñ ܲÓ˚ ôyÎ≈ •ˆÏÓñ Îy !ܲly ˛õÓ˚Óï˛≈#ܲyˆÏ° ï˛ÑyÓ˚y ˆÊ˛Ó˚ï˛˘!Ó˚Ê˛yu˛ ã˛y•zˆÏï˛ ˛õyˆÏÓ˚l–
[Ó˚y‹T…§Çâ Óy ò)ï˛yÓy§=!°ˆÏܲ •zí˛z!lܲ xy•zˆÏí˛!rê˛!ê˛ l¡∫Ó˚ !lˆÏï˛ •ˆÏÓ ~ÓÇ ïÑ˛yˆÏòÓ˚ e´Î˚ G•z
•zí˛z!lܲ xy•zˆÏí˛!rê˛!ê˛ l¡∫Ó˚ÈüÈ~Ó˚ §yˆÏ˛õˆÏ«˛ •ˆÏÓ– G•z l¡∫Ó˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ Ó!•Ù≈%á# §Ó˚ÓÓ˚yˆÏ•Ó˚
!Ó˚ê˛yˆÏl≈ ≤Ã!ï˛Ê˛!°ï˛ •ˆÏï˛ •ˆÏÓ ~ÓÇ ~ ˆ«˛ˆÏe Ó˚y‹T…§Çâ ~ÓÇ ò)ï˛yÓy§=!°ˆÏܲ !Ó˚Ê˛yu˛
ˆòGÎ˚y •ˆÏÓ– ~ !ӣψÏÎ˚ ˛õ,Ìܲ ˛õk˛!ï˛ !Ó!ô=!°ˆÏï˛ !ÓK˛y!˛õï˛ •ˆÏÓ– !ç~§!ê˛ ôyÓ˚y 19å6ä–]

≤Ã7≠ !Ó˚Ê˛yu˛ ˆlGÎ˚yÓ˚ Óy ã˛y•zÓyÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 38ÈüÈ~Ó˚ Óƒyáƒy xl%ÎyÎ˚# ˛≤Ãy§!Dܲ !òl
årelevant dateä ˆÌˆÏܲ ò%•z ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ !Ó˚Ê˛yu˛ òy!Ó Ü˛Ó˚ˆÏï˛ •ˆÏÓ–

≤ÃÈ8≠ xlƒy΃ ôl°yˆÏ˲Ó˚ åunjust enrichment)ÈüÈ~Ó˚ l#!ï˛ !ܲ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ
•ˆÏÓ⁄

í˛z≠È •Ñƒyñ ï˛ˆÏÓ ôyÓ˚y 38å2ä xl%ÎyÎ˚# Ó˚Æy!l ~ÓÇ xÓƒÓ•*ï˛ xy•z!ê˛!§ ܲÓ˚ÈüÈ~Ó˚ !Ó˚Ê˛yu˛
ˆ«˛e SÈyí˛¸y–

≤Ã9≠ ˆÎáyˆÏl í˛z˛õˆÏ˲y_´yÓ˚ ˆÌˆÏܲ ܲÓ˚ ˆlGÎ˚y •ˆÏÎ˚ˆÏSÈ ˆ§áyˆÏl !Ü ˛!Ó˚Ê˛yu˛ ÈüÈ~Ó˚ xl%ˆÏÙyòl

90
ˆòGÎ˚y ÎyˆÏÓ⁄

í˛z≠È •Ñƒyñ ï˛ˆÏÓ ~ˆÏ«˛ˆÏe ˆÎ !Ó˚Ê˛yu˛ xl%ˆÏÙy!òï˛ Óy !lô≈y!Ó˚ï˛ •ˆÏÓ ï˛y í˛z˛õˆÏ˲y_´y ܲ°ƒyî
ï˛•!ӈϰ åConsumer Welfare Fund)-~ çÙy •ˆÏÓ–

≤Ã10≠ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ xl%ˆÏÙyòl ˆòGÎ˚yÓ˚ ˆÜ˛ylG §ÙÎ˚§#Ùy xyˆÏSÈ !ܲ⁄

í˛z≠È •Ñƒyñ 90 !òl– Óƒ!ï˛e´Ù ÷ô% ôyÓ˚y 38ÈüÈ~Ó˚ í˛z˛õôyÓ˚y 4~ÈüÈˆï˛ !lô≈y!Ó˚ï˛ !ܲS%È !l!ò≈‹T
Ó˚Æy!lܲyÓ˚#˛ ÎÑyˆÏòÓ˚ ˆ«˛ˆÏe òy!Ó Ü˛Ó˚y !Ó˚Ê˛yu˛ÈüÈ~Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ 80 ¢ï˛yÇ¢ ˛õÎ≈hs˝ ˆÊ˛Ó˚ï˛ˆÏÎyàƒ–
Î!ò !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ !Ó˚Ê˛yu˛üÈ~Ó˚ xl%ˆÏÙyòl ly ˆòGÎ˚y •Î˚ ˆ§ˆÏ«˛ˆÏe §Ó˚ܲyÓ˚ˆÏܲ §%ò
!òˆÏï˛ •ˆÏÓ–

≤Ã11≠ !í˛˛õyê≈˛ˆÏÙrê˛ !ܲ !Ó˚Ê˛yu˛È xfl∫#ܲyÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ •Ñƒyñ !l¡¨!°!áï˛ ˆ«˛ˆÏe !í˛˛õyê≈˛ˆÏÙrê˛ !Ó˚Ê˛yu˛ xfl∫#ܲyÓ˚ ܲÓ˚ˆÏï˛ Óy xyê˛ˆÏܲ Ó˚yáˆÏï˛ ˛õyˆÏÓ˚ÈüüüÈ
ܲä Î!ò l!ÌË%˛_´ Óƒy˛õy!Ó˚ !Ó˚ê˛yl≈ òy!á° ly !òˆÏÎ˚ ÌyˆÏܲlñ ï˛ˆÏÓ Îï˛!òl ly ˛õÎ≈hs˝
!Ó˚ê˛yl≈ òy!á° •ˆÏFSÈó
áä Î!ò l!ÌË%˛_´ ܲÓ˚òyï˛yÓ˚ ˆÜ˛ylG ܲÓ˚ñ §%ò xÌÓy ç!Ó˚Ùyly ˆòGÎ˚yÓ˚ ÌyˆÏܲ Îy !ܲly
ˆÜ˛ylG xƒy!˛õˆÏ°ê˛ ܲï≈,˛˛õ«˛˘ê˛∆y•zÓ%ƒly° ˆÜ˛yê≈˛ myÓ˚y fli!àï˛ •Î˚!lñ ï˛ˆÏÓ Îï˛!òl
˛õÎ≈hs˝ ˆ§•z ܲÓ˚òyï˛y ܲÓ˚ñ §%ò xÌÓy ç!Ó˚Ùyly ly !òˆÏFSÈló
[í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ xl%ˆÏÙy!òï˛ !Ó˚Ê˛yu˛ ˆÌˆÏܲ ≤ÈÏòÎ˚ ܲÓ˚ §Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–]
àä ܲ!Ù¢lyÓ˚˘ˆÓyí≈˛ !Ó˚Ê˛yu˛ xyê˛ˆÏܲ Ó˚yáˆÏï˛ ˛õyˆÏÓ˚l Î!ò ÙˆÏl •Î˚ ˆÎñ ~•z !Ó˚Ê˛yu˛
Ó˚yçˆÏfl∫Ó˚ í˛z˛õÓ˚ «˛!ï˛Ü˛Ó˚ ≤Ã˲yÓ ˆÊ˛°ˆÏï˛ ˛õyˆÏÓ˚ [ôyÓ˚y 38å9ä]–

≤Ã12≠ ˆÎáyˆÏl !Ó˚Ê˛yu˛üÈ~Ó˚ xl%ˆÏÙyòl ôyÓ˚y 38å9ä xl%ÎyÎ˚# xyê˛ˆÏܲ åwithheldä ÌyˆÏܲ
ˆ§áyˆÏl !ܲ ܲÓ˚òyï˛yˆÏܲ §%ò ˆòGÎ˚y •ˆÏÓ⁄

í˛z≠È Î!ò xy!˛õˆÏ°Ó˚ Ê˛ˆÏ° Óy ï˛yÓ˚G ˛õÓ˚Óï˛#≈ ˆÜ˛ylG ˛õk˛!ï˛Ó˚ Ê˛ˆÏ° ܲÓ˚òyï˛yˆÏܲ !Ó˚Ê˛yu˛
˛õyGÎ˚yÓ˚ ˆÎyàƒ ÓˆÏ° ôÓ˚y •Î˚ ï˛ˆÏÓ !ï˛!l §%ò ˛õyÓyÓ˚G ˆÎyàƒ ÓˆÏ° ôÓ˚y •ˆÏÓ–

≤Ã13≠ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ l)ƒlï˛Ù §#Ùy !ܲS%È xyˆÏSÈ !ܲ⁄

í˛z≠ 1000 ê˛yܲyÓ˚ Ü˛Ù ˆÜ˛yˆÏlyG !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ ly– [xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚

91
xy•zˆÏlÓ˚ ôyÓ˚y 38å11ä]

≤Ã14≠ ˛õ)Ó≈Óï˛≈# xy•zˆÏlÓ˚ xô#l !Ó˚Ê˛yu˛ xyˆÏÓòˆÏlÓ˚ ˆ«˛ˆÏe !Ó˚Ê˛yu˛ ܲ#˲yˆÏÓ ˆòGÎ˚y ÎyˆÏÓ⁄

í˛z≠È ˆÎ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ xyˆÏÓòl ˛õ)Ó≈Óï˛≈# xy•zl xl%ÎyÎ˚# •ˆÏÎ˚ˆÏSÈ ï˛y ˛õ)Ó≈Óï˛≈# xy•zˆÏl•z ˆòGÎ˚y
•ˆÏÓ ~ÓÇ làˆÏò ˆòGÎ˚y •ˆÏÓ å!§!ç~§!ê˛ÈüȈÏï˛ä xÌÓy ˛õ)Ó≈Óï˛≈# xy•zˆÏlÓ˚ !lÎ˚Ù Óy ¢ï˛≈
xl%ÎyÎ˚# •ˆÏÓ å~§!ç~§!ê˛ÈüȈï˛ä ~ÓÇ xy•z!ê˛!§ !•§yˆÏÓ °Ë˛ƒ ÌyܲˆÏÓ ly [xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 156ñ 157 ~ÓÇ 158]–

≤Ã15≠ !Ó˚Ê˛yu˛ !ܲ l!Ì˛õe ˛õÓ˚#«˛y ܲÓ˚yÓ˚ xyˆÏà ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠È !l!ò≈‹T ˆ◊î#Ó˚ Óƒy˛õy!Ó˚Ó˚ ˆ«˛ˆÏe Ó˚Æy!lç!lï˛ ˆÙyê˛ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ 80 ¢ï˛yÇ¢ l!Ì˛õe
˛õÓ˚#«˛y ܲÓ˚yÓ˚ xyˆÏà ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ~ˆÏ«˛ˆÏe ˙ Óƒy˛õy!Ó˚ˆÏòÓ˚ ôyÓ˚y 38å4~äÈüˆï˛
!lô≈y!Ó˚ï˛ •ˆÏÓ ~Ùl §Ó ¢ï˛≈ ~ÓÇ !Ó!ô!lˆÏ£Ïô ܲˆÏë˛yÓ˚˲yˆÏÓ ÙylˆÏï˛ •ˆÏÓ–

≤Ã16≠ Ó˚Æy!lç!lï˛ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ ˆ«˛ˆÏe !ÓxyÓ˚!§ åBank Realisation Certificateä

çÙy ˆòGÎ˚y !ܲ !Ó˚Ê˛yu˛ ˛õyÓyÓ˚ çˆÏlƒ Óyôƒï˛yÙ)°Ü˛⁄

í˛z≠ Ó˚Æy!lܲyÓ˚#Ó˚ ܲyˆÏSÈ Ó˚Æy!l ܲÓ˚yÓ˚ !òl ˆÌˆÏܲ ~ܲ ÓSÈÓ˚ §ÙÎ˚ xyˆÏSÈ Ó˚Æy!l §Çe´yhs˝
l!Ì˛õe çÙy ˆòÓyÓ˚ çlƒó •ˆÏï˛ ˛õyˆÏÓ˚ !Ó˚Ê˛yu˛ xyˆÏÓòˆÏlÓ˚ §ÙÎ˚ !ÓxyÓ˚!§ °Ë˛ƒ lÎ˚– !ܲv
ˆÎˆÏ«˛ˆÏe Ó˚Æy!lÓ˚ ê˛yܲy x!@˝ÃÙ ~ˆÏ§ ˆàˆÏSÈ ˆ§•z§Ó ˆ«˛ˆÏe !ÓxyÓ˚!§ÈüÈG ~ˆÏ§ !àˆÏÎ˚ ÌyܲˆÏï˛
˛õyˆÏÓ˚– ï˛y•z ~ܲ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ xÌÓy !Ó˚çyË≈˛ ÓƒyB˛ xÊ˛ •z!u˛Î˚y myÓ˚y Ó!ô≈ï˛ §ÙÎ˚§#ÙyÓ˚
ÙˆÏôƒ !ÓxyÓ˚!§ çÙy ܲÓ˚y !Ó˚Ê˛yˆÏu˛Ó˚ çˆÏlƒ çÓ˚&!Ó˚– !í˛!ç~Ê˛!ê˛ÈüÈ~Ó˚ •zÈüÈ!ÓxyÓ˚!§ Ù!í˛í˛z°
§ÇÎ%_´ •ˆÏÓ !ç~§!ê˛ Ù!í˛í˛zˆÏ°Ó˚ §yˆÏÌ– Îy•zˆÏ•yܲñ ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!lÓ˚ ˆ«˛ˆÏe !ÓxyÓ˚!§
!Ó˚Ê˛yu˛ xl%ˆÏÙyòˆÏlÓ˚ xyˆÏà °yàˆÏÓ–

≤Ã17≠ xlƒy΃ ôl°yˆÏ˲Ó˚ !lÎ˚Ù !ܲ Ó˚Æy!l Óy deemed export-~Ó˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ
•ˆÏÓ⁄

í˛z≠È xlƒy΃ ôl°yˆÏ˲Ó˚ !lÎ˚Ù ≤ÃÜ,˛ï˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!lÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ •ˆÏÓ lyñ
ˆÜ˛lly ~ˆÏ«˛ˆÏe ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ @˝Ã•#ï˛y Ó˚ˆÏÎ˚ˆÏSÈ Ë˛yÓ˚ï˛#Î˚ ܲÓ˚§#Ùy ˆ«˛ˆÏeÓ˚ Óy•zˆÏÓ˚–
Îy•zˆÏ•yܲñ deemed export-~Ó˚ ˆ«˛ˆÏe ~•z !lÎ˚Ù ≤ÈÏÎyçƒ •ˆÏÓ–

92
≤ÃÈ18≠ ܲ#˲yˆÏÓ ~ܲçl Óƒ!_´ ≤ÃÙyî ܲÓ˚ˆÏÓl ˆÎ xlƒy΃ ôl°yˆÏ˲Ó˚ !lÎ˚Ù ï˛ÑyÓ˚ ˆ«˛ˆÏe
≤ÈÏÎyçƒ lÎ˚⁄

í˛z≠ ˙ Óƒ!_´ˆÏܲ•z xyˆÏÓòl˛õˆÏeÓ˚ §yˆÏÌ í˛z˛õÎ%_´ l!Ì˛õe Óy ≤ÃÙyî˛õe òy!ᰠܲˆÏÓ˚ ≤ÃÙyî
ܲÓ˚ˆÏï˛ •ˆÏÓ ˆÎ ÎyÓ˚ çˆÏlƒ !ï˛!l !Ó˚Ê˛yu˛ ˛õyˆÏFSl˘È˛õyˆÏÓl ˆ§•z ܲÓ˚ Óy §%ò Îy•z ˆ•yܲ ly
ˆÜ˛l !ï˛!l §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈ çÙy !òˆÏÎ˚ˆÏSÈl ~ÓÇ ˙ ܲÓ˚ Óy §%ˆÏòÓ˚ ê˛yܲy xlƒ ܲyÓ˚&Ó˚ í˛z˛õÓ˚
ã˛y!˛õˆÏÎ˚ ˆòl!l Óy xlƒ ܲyÓ˚&Ó˚ ܲySÈ ˆÌˆÏܲ xyòyÎ˚ ܲˆÏÓ˚l!l [ôyÓ˚y 38å3äå!Óä]– ~SÈyí˛¸yñ
ܲÓ˚òyï˛yÓ˚ §%!ÓôyÓ˚ çlƒ ˙ í˛z˛õôyÓ˚y xl%ÎyÎ˚# !Ó˚Ê˛yu˛ÈüÈ~Ó˚ xyˆÏÓòl Î!ò 5 °yá ê˛yܲyÓ˚ ܲÙ
•Î˚ ï˛ˆÏÓ ~ܲ!ê˛ !lç ˆây£Ïîy 刧Õ≥˛ !í˛Üœ˛yˆÏÓ˚¢lä °yàˆÏÓ–

≤Ã19≠ Óï˛≈ÙyˆÏl VAT/CST-Ó˚ ÓƒÓ§yÎ˚# Ó˚Æy!lܲyÓ˚#Ó˚y åÙyˆÏã≈˛rê˛ ~:ˆÏ˛õyê≈˛y§≈ä ~ܲ!ê˛

ˆây£Ïîy˛õe çÙy !òˆÏÎ˚ ˆÜ˛ylG ܲÓ˚ ly !òˆÏÎ˚ ˛õîƒ !ܲlˆÏï˛ ˛õyˆÏÓ˚l– ~•z ÓƒÓfliy !ܲ !ç~§!ê˛ÈüȈÏï˛
ã˛y°% ÌyܲˆÏÓ⁄

í˛z≠È ly– ~Ó˚Ü˛Ù ˆÜ˛ylG ÓƒÓfliy !ç~§!ê˛ÈüȈÏï˛ ÌyܲˆÏÓ ly– ï˛ÑyˆÏòÓ˚ ܲÓ˚ çÙy !òˆÏÎ˚ ˛õîƒ
!ܲlˆÏï˛ •ˆÏÓ– çˆÏÙ Ìyܲy xy•z!ê˛!§ !Ó˚Ê˛yu˛ !•§yˆÏÓ òy!Ó Ü˛Ó˚y ÎyˆÏÓ [ôyÓ˚y 38 å2ä]–

≤Ã20≠ Óï˛≈Ùyl ˆÜ˛w#Î˚ xy•zl xl%ÎyÎ˚# Ó˚Æy!lܲy!Ó˚Ó˚y ܲÓ˚ ˆòGÎ˚y •zl˛õ%ê˛ !ܲlˆÏï˛ ˛õyˆÏÓ˚lñ
ï˛yÓ˚ í˛z˛õˆÏÓ˚ xy•z!ê˛!§ ˆe´!í˛ê˛G !lˆÏï˛ ˛õyˆÏÓ˚l– ˛õˆÏÓ˚ ˛õîƒ Ó˚Æy!lÓ˚ §ÙÎ˚ ã˛y•zˆÏ° ï˛ÑyÓ˚y
§¡õ)î≈ ܲÓ˚ ˆã˛yܲyˆÏï˛G ˛õyˆÏÓ˚l å˙ xy•z!ê˛!§ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ !lˆÏÎ˚ä xyÓ˚ ï˛yÓ˚ ˛õÓ˚ Ó˚Æy!lÓ˚
í˛z˛õÓ˚ ˆã˛yܲyˆÏly ܲÓ˚ !Ó˚Ê˛yu˛ ã˛y•zˆÏï˛ ˛õyˆÏÓ˚l– !ç~§!ê˛ÈüÈˆï˛ !ܲ ~•z ÓƒÓfliy ã˛y°% ÌyܲˆÏÓ⁄

í˛z≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ Ó˚Æy!l •ˆÏÓÈ ¢)lƒ •yÓ˚ÈüÈ~ åzero ratedäñ ÎyÓ˚ ÙyˆÏl Ó˚Æy!l ˛õˆÏîƒÓ˚
í˛z˛õÓ˚ ≤ÃÜ,˛ï˛ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y ÌyܲˆÏÓ lyñ Î!òG ~•zÓ˚Ü˛Ù Ó˚Æy!lÓ˚ ˆ«˛ˆÏe ܲÓ˚ ˆòGÎ˚y •zl˛õ%ê˛
ÌyܲˆÏï˛ ˛õyˆÏÓ˚– !ç~§!ê˛ ÓƒÓfliyÎ˚ ˛õ%O#Ë)˛ï˛ •zl˛õ%ê˛ÈüÈ~Ó˚ í˛z˛õÓ˚ ˆÎÙl !Ó˚Ê˛yu˛ ˆòGÎ˚y •ˆÏÓ
ˆï˛Ùl•z Ó˚Æy!l ܲÓ˚y ˛õˆÏîƒÓ˚ í˛z˛õˆÏÓ˚G !Ó˚Ê˛yu˛ ˆòGÎ˚y •ˆÏÓ–

93
 15
!í˛Ùƒyu˛§ xƒyu˛ !Ó˚ܲ˲y!Ó˚
DEMANDS & RECOVERY

≤Ã1≠ ܲÓ˚ Ü˛Ù ˆòGÎ˚y Óy ly ˆòGÎ˚y xÌÓy Ë%˛°Ó¢ï˛ ˆÊ˛Ó˚ï˛ å!Ó˚Ê˛yu˛ä ˆòGÎ˚yÓ˚ ˆ«˛ˆÏe
~ÓÇ Ë%˛° •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y G ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ ˆ«˛ˆÏe í˛zk˛yÓ˚ å!Ó˚ܲ˲y!Ó˚ä
§Çe´yhs˝ xy•zˆÏlÓ˚ ôyÓ˚y=!° ܲ#⁄

í˛z≠ çy!°Î˚y!ï˛ñ ï˛Ìƒ ˆày˛õlñ !Ù̃y !ÓÓ,!ï˛ •zï˛ƒy!ò x!˲ˆÏÎyˆÏàÓ˚ ˆ«˛ˆÏe ôyÓ˚y 51!Ó
~ÓÇ ˆÎáyˆÏl çy!°Î˚y!ï˛ñ ï˛Ìƒ ˆày˛õlñ !Ù̃y !ÓÓ,!ï˛ •zï˛ƒy!òÈÓ˚ x!˲ˆÏÎyà ˆl•z ˆ§áyˆÏl
51~ ôyÓ˚y–

≤Ã2≠ ôyÓ˚y 51~ xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ xyˆÏà §%ò§• òy!ÓÜ,˛ï˛ ܲÓ˚ çÙy
ˆòGÎ˚y ÎyˆÏÓ⁄

í˛z≠ •ƒÑyñ ˆ§ˆÏ«˛ˆÏe 51~ xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚y ÎyˆÏÓ ly–

≤Ã3≠ ôyÓ˚y 51~ÈüÈÓ˚ xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˛õˆÏÓ˚ Î!ò !ÓK˛y!˛õï˛ åˆly!ê˛!§ä
Óƒ!_´ ê˛yܲy çÙy !òˆÏÎ˚ ˆòl ï˛y•ˆÏ° !ܲ ÚˆÜ˛§Û!ê˛Ó˚ lƒyÎ˚!lî≈Î˚ åxƒyí˛ç%!í˛ˆÏܲ¢lä ܲÓ˚yÓ˚
≤ÈÏÎ˚yçl xyˆÏSÈ⁄

˛í˛z≠ ôyÓ˚y 51~ÈüÈÓ˚ í˛z˛õôyÓ˚yÈüÈ1 xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˛õˆÏÓ˚Ó˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ
Î!ò í˛z!j‹T Óƒ!_´ §%ò§• òy!ÓÜ,˛ï˛ ܲÓ˚ çÙy ˆòl ï˛y•ˆÏ° ˆÜ˛ylG ç!Ó˚Ùyly ˆòGÎ˚yÓ˚
≤ÈÏÎ˚yçl ˆl•z ~ÓÇ ˙ ˆly!ê˛§ÈüȧÇe´yhs˝ §ÙhflÏ Ü˛yç ˆ¢Î •ˆÏÎ˚ !àˆÏÎ˚ˆÏSÈ ÓˆÏ° ôÓ˚y
•ˆÏÓ–

94
≤Ã4≠ ôyÓ˚y 51~ ~ÓÇ ôyÓ˚yÈ 51È!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚
≤Ãy§!Dܲ ï˛y!Ó˚á årelevant dateä ˆÜ˛yl!ê˛⁄

í˛z≠ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ ï˛y!Ó˚á xÌÓy Î!ò ~•z !Ó˚ê˛yl≈ òy!ᰠܲÓ˚y ly •ˆÏÎ˚
ÌyˆÏܲ ï˛ˆÏÓ ˙ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ çlƒ !l!ò≈‹T ï˛y!Ó˚á–

≤Ã5≠ ôyÓ˚y 51~ ~ÓÇ ôyÓ˚y 51È!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ xÌÓy lƒyÎ˚!lî≈Î˚
xyˆÏò¢ çy!Ó˚ ܲÓ˚yÓ˚ ˆ«˛ˆÏe ˆÜ˛ylG §ÙÎ˚§#Ùy xyˆÏSÈ⁄

í˛z≠ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˆ«˛ˆÏe ˆÜ˛ylG §ÙÎ˚§#Ùy ˆl•zñ ï˛ˆÏÓ Ü˛yÓ˚î
ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ ~ÓÇ lƒyÎ˚!lî≈ˆÏÎ˚Ó˚ xyˆÏò¢ ò%•zÈüÈ•z ôyÓ˚y 51~ÈüÈÓ˚ ˆ«˛ˆÏe ≤Ãy§!Dܲ
ï˛y!Ó˚á ˆÌˆÏܲ !ï˛l ÓSÈÓ˚ñ ~ÓÇ ôyÓ˚y 51!ÓÈÈüÈ~Ó˚ ˆ«˛ˆÏeñ ˛õÑyã˛ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ ˆ¢£Ï
ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã6≠ ôyÓ˚y 51!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ •GÎ˚yÓ˚ xyˆÏà•z í˛z!j‹T Óƒ!_´
§%ò§• òy!ÓÜ,˛ï˛ ܲÓ˚ çÙy !òˆÏï˛ ˛õyˆÏÓ˚l !ܲ⁄

í˛z≠ í˛z˛õôyÓ˚yå1ä xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ xÌÓy í˛z˛õôyÓ˚yå2ä xl%ÎyÎ˚# !ÓÓ,!ï˛
çy!Ó˚ ܲÓ˚yÓ˚ xyˆÏà•z í˛z!j‹T Óƒ!_´ !lˆÏç xÌÓy ˆÜ˛ylG í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ myÓ˚y
Ù)°ƒy!Î˚ï˛ Ü˛Ó˚ñ §%ò ~ÓÇ 15 ¢ï˛yÇ¢ ò[˛˘ç!Ó˚Ùyly§•ñ çÙy !òˆÏï˛ ˛õyˆÏÓ˚l– ~•zôÓ˚ˆÏlÓ˚
çÙyÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ çÙyÜ,˛ï˛ ܲÓ˚ §¡∫ˆÏ¶˛ ˆly!ê˛§ çy!Ó˚ •ˆÏÓ ly–

≤Ã7≠ ôyÓ˚y 51!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˛õˆÏÓ˚ Î!ò !ÓK˛y!˛õï˛
Óƒ!_´ åˆly!ê˛!§ä xyòyÎ˚ ˆòl ï˛y•ˆÏ° !ܲ ˆÜ˛§!ê˛Ó˚ lƒyÎ˚!lî≈Î˚ ܲÓ˚yÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈ⁄

í˛z≠ lyñ Î!ò ò[˛˘ç!Ó˚Ùyly ~ÓÇ §%ò§• ܲÓ˚ çÙy ˆòGÎ˚y •Î˚– í˛z˛õôyÓ˚yå1ä xl%ÎyÎ˚#
ˆly!ê˛§ çy!Ó˚Ó˚ ï˛y!Ó˚á ˆÌˆÏܲ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ !ÓK˛y!˛õï˛ Óƒ!_´ §%ò ~ÓÇ 25 ¢ï˛yÇ¢
ò[˛˘ç!Ó˚Ùyly §• ܲÓ˚ çÙy !òˆÏ° çy!Ó˚ •GÎ˚y ˆly!ê˛§ÈüȧÇe´yhs˝ ܲyç ˆ¢£Ï •ˆÏÎ˚ !àˆÏÎ˚ˆÏSÈ
ӈϰ ôÓ˚y •ˆÏÓ–

≤Ã8≠ Î!ò 51!Ó xl%ÎyÎ˚# ˆly!ê˛§!ê˛Ó˚ lƒyÎ˚!lî≈Î˚ xyˆÏò¢ myÓ˚y ܲÓ˚ ~ÓÇ ò[˛˘ç!Ó˚Ùyly
!l!Ÿã˛ï˛ •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲ ï˛y•ˆÏ° !ܲ !ÓK˛y!˛õï˛ Óƒ!_´Ó˚ Ü˛Ù •yˆÏÓ˚ ò[˛˘ç!Ó˚Ùyly
ˆòGÎ˚yÓ˚ ˆÜ˛ylG §%ˆÏÎyà xyˆÏSÈ⁄

95
í˛z≠ •ƒÑy– lƒyÎ˚!lî≈Î˚ åxƒyí˛ç%!í˛ˆÏܲ¢lä xyˆÏò¢!ê˛ çylyˆÏlyÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ ï˛ÑyˆÏܲ
§%ò ~ÓÇ 50 ¢ï˛yÇ¢ ò[˛˘ç!Ó˚Ùyly§• ܲÓ˚ çÙy !òˆÏï˛ •ˆÏÓ–
ˆ§ˆÏ«˛ˆÏe ˆÜ˛ylG Óƒ!_´ ôyÓ˚y 51!ÓÈüÈÓ˚ í˛z˛õôyÓ˚yÈåÈ6ä xl%ÎyÎ˚# çy!Ó˚ •GÎ˚y ˆÜ˛ylG
xyˆÏò¢ ˛õyGÎ˚yÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ Î!ò ܲÓ˚ñ §%ò ~ÓÇ ò[˛˘ç!Ó˚Ùyly ÓyÓò ˆ§•z ܲˆÏÓ˚Ó˚
50 ¢ï˛yÇ¢ xyòyÎ˚ ˆòl ï˛y•ˆÏ° ˆ§•z ܲÓ˚ÈüȧÇe´yhs˝ §ÙhflÏ Ü˛yç ˆ¢£Ï •ˆÏÎ˚ !àˆÏÎ˚ˆÏSÈ
ӈϰ ôÓ˚y •ˆÏÓ–

≤Ã9≠ Î!ò 51~ ~ÓÇ 51!Ó xl%ÎyÎ˚# çy!Ó˚ •GÎ˚y ˆly!ê˛ˆÏ§Ó˚ xyˆÏò¢ !ï˛l ÓSÈÓ˚
å51~ä Óy ˛õÑyã˛ ÓSÈÓ˚ å51!ÓäÈüÈ~Ó˚ ÙˆÏôƒ ly •Î˚ ï˛y•ˆÏ° ܲ# •ˆÏÓ⁄

í˛z≠ Î!ò ôyÓ˚y 51~å7ä xl%ÎyÎ˚# !ï˛l ÓSÈÓ˚ ~ÓÇ 51!Óå7ä xl%ÎyÎ˚# ˛õÑyã˛ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ
lƒyÎ˚!lî≈Î˚ xyˆÏò¢ ly çy!Ó˚ •Î˚ xyò¢≈ !ç~§!ê˛ xy•zl xl%ÎyÎ˚# lƒyÎ˚!lî≈Î˚ ܲyˆÏÎ≈Ó˚
§Ùy!Æ •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôÓ˚y •ˆÏÓ–

≤Ã10≠ Î!ò ˆÜ˛ylG Óƒ!_´ xlƒ ܲyÓ˚G ܲySÈ ˆÌˆÏܲ ܲÓ˚ §Ç@˝Ã• ܲˆÏÓ˚l !ܲv ï˛y §Ó˚ܲyÓ˚ˆÏܲ
çÙy ly ˆòl ï˛y•ˆÏ° ܲ# •ˆÏÓ⁄

í˛z≠ ôyÓ˚y 52 xl%ÎyÎ˚# ˆÜ˛ylG Óƒ!_´ xlƒ ܲyÓ˚G ܲySÈ ˆÌˆÏܲ ܲÓ˚ˆÏÎyàƒ xÌÓy ܲÓ˚
Ó˚!•ï˛ ˆÜ˛ylG Ó˚Ü˛Ù §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ ˆÜ˛ylG ˛õ!Ó˚Ùyî xÌ≈ ܲÓ˚ !•§yˆÏÓ §Ç@˝Ã• ܲÓ˚ˆÏ°
ï˛y ˆÜ˛w xÌÓy Ó˚yçƒ §Ó˚ܲyÓ˚ˆÏܲ çÙy ˆòˆÏÓl–

≤Ã11≠ Î!ò ˆÜ˛ylG Óƒ!_´ ܲÓ˚ §Ç@˝Ã• ܲˆÏÓ˚l !ܲv ôyÓ˚y 52 °Aâl ܲˆÏÓ˚ ï˛y §Ó˚ܲyÓ˚ˆÏܲ
çÙy ly ˆòl ï˛y•ˆÏ° ܲ# ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ⁄

í˛z≠ ˆly!ê˛§ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– fl∫y˲y!Óܲ lƒyÎ˚!Óã˛yÓ˚ ≤Ãy!ÆÓ˚ §%ˆÏÎyà !òˆÏÎ˚ xyˆÏò¢
çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– ÙˆÏl Ó˚yáˆÏï˛ •ˆÏÓ ˆÎñ ~•z xyˆÏò¢ xÓ¢ƒ•z ˆly!ê˛¢ çy!Ó˚Ó˚ ~ܲ
ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– ï˛ˆÏÓñ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˆÜ˛ylG
§ÙÎ˚§#Ùy ˆl•z– ~Ùl!ܲ ò¢ ÓSÈÓ˚ ˛õˆÏÓ˚G í˛zk˛yÓ˚ ܲyç xyÓ˚Ω˛ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–

≤Ã12≠ ôyÓ˚y 52 °AâlÈüÈ~Ó˚ ˆ«˛ˆÏe ˆÎáyˆÏl ܲÓ˚ §Ç@˝Ã• ܲˆÏÓ˚ §Ó˚ܲyÓ˚ˆÏܲ çÙy ˆòGÎ˚y
•Î˚!l ˆ§áyˆÏl ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˆÜ˛ylG §ÙÎ˚§#Ùy xyˆÏSÈ⁄

í˛z≠ lyñ ˆÜ˛ylG §ÙÎ˚§#Ùy ˆl•z– ~•zôÓ˚ˆÏlÓ˚ ÚˆÜ˛§Û ôÓ˚y ˛õí˛¸ˆÏ°•z ˆÎˆÏܲylG §ÙÎ˚

96
ˆly!ê˛§ çy!Ó˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ˆly!ê˛§ çy!Ó˚Ó˚ ï˛y!Ó˚á ˆÌˆÏܲ ~ܲ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ
lƒyÎ˚!lî≈Î˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã13≠ ܲ# ܲ# í˛z˛õyˆÏÎ˚ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲÓ˚ í˛zk˛yÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ !l¡¨!°!áï˛ í˛z˛õyÎ˚=!° xyˆÏSÈ üüüÈ

ܲä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lˆÏç Óy xlƒ ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ !lÎ%_´ ܲˆÏÓ˚ ≤ÈÏòÎ˚
xÌ≈ ˛õyGly ˆÌˆÏܲ ˆÜ˛ˆÏê˛ !lˆÏï˛ ˛õyˆÏÓ˚l–
áä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lˆÏç Óy xlƒ ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ !lÎ%_´ ܲˆÏÓ˚ ≤ÈÏòÎ˚
xÌ≈ ˙ Óƒy!_´Ó˚ ˛õîƒ xyê˛Ü˛ ܲˆÏÓ˚ G !Ó!e´ ܲˆÏÓ˚ xyòyÎ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
àä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ˆ§•z Óƒ!_´ˆÏòÓ˚ í˛zˆÏjˆÏ¢ƒ §Ó˚ܲyÓ˚ˆÏܲ ê˛yܲy çÙy ˆòGÎ˚yÓ˚
çlƒ ˆly!ê˛§ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ÎÑyÓ˚y ˙ Óƒ!_´Ó˚ ܲyˆÏSÈ ê˛yܲy ˛õyl xÌÓy
˲!ӣσˆÏï˛ ˛õyˆÏÓl xÌÓy ˙ Óƒ!_´Ó˚ ê˛yܲy Ó˚yáˆÏSÈl xÌÓy ˲!ӣσˆÏï˛ Ó˚yáˆÏÓl–
Èâä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲï,˛≈˛õˆÏ«˛Ó˚ ܲySÈ ˆÌˆÏܲ xl%ˆÏÙyòl ˛õyÓyÓ˚ ˛õÓ˚ ˙ Óƒ!_´Ó˚
!lˆÏçÓ˚ xÌÓy ï˛ÑyÓ˚ !lÎ˚sfˆÏî Ìyܲy fliyÓÓ˚ Óy xfliyÓÓ˚ §¡õ!_ ˆe´yܲ ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l ~ÓÇ xyòyÎ˚ ly ˛õyGÎ˚y ˛õÎ≈hs˝ ï˛y xyê˛Ü˛ Ó˚yáˆÏï˛ ˛õyˆÏÓ˚l– ˆe´yܲ ܲÓ˚yÓ˚
!ï˛!Ó˚¢ !òˆÏlÓ˚ ÙˆÏôƒ Î!ò xyòyÎ˚ ly ˛õyGÎ˚y ÎyÎ˚ ˙ §¡õ!_ !Ó!e´ ܲÓ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚ ~ÓÇ ï˛y ˆÌˆÏܲ Óy!ܲ ê˛yܲy !Ó!e´ÈüÈáÓ˚ã˛ §ˆÏÙï˛ xyòyÎ˚ ܲÓ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚– í˛zm,_ xÌ≈ Î!ò !ܲS%È ÌyˆÏܲ ï˛y ˙ Óƒ!_´ˆÏܲ ˆÊ˛Ó˚ï˛ !òˆÏï˛ •ˆÏÓ–
.ä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lç fl∫y«˛ˆÏÓ˚ ˙ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ ÓˆÏܲÎ˚y xÌ≈Ó˚y!¢Ó˚
í˛zˆÏÕ‘á ܲˆÏÓ˚ ~ܲ!ê˛ ¢Ç§y˛õe ÓylyˆÏÓl ~ÓÇ ˆ§!ê˛ ˙ Óƒ!_´ ˆÎáyˆÏl ÓƒÓ§y
ܲˆÏÓ˚lñ ˆÎáyˆÏl Ó§Óy§ ܲˆÏÓ˚l xÌÓy ˆÎáyˆÏl ï˛ÑyÓ˚ §¡õ!_ Ó˚ˆÏÎ˚ˆÏSÈ ˆ§áylܲyÓ˚
áyçly xyòyÎ˚ܲyÓ˚#ˆÏܲ åܲyˆÏ°QÓ˚ˆÏÜ˛ä ˛õyë˛yˆÏÓl– áyçly xyòyÎ˚ܲyÓ˚# ˙ ¢Ç§y˛õe
˛õyÓyÓ˚ ˛õÓ˚ ˙ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ ÓˆÏܲÎ˚y xÌ≈Ó˚y!¢ xyòyˆÏÎ˚Ó˚ ÓƒÓfliy ܲÓ˚ˆÏÓl
ˆÎl ï˛yÓ˚ ܲySÈ ˆÌˆÏܲ Ë)˛!ÙÓ˚yçfl∫ ˛õyGly xyˆÏSÈ–

≤Ã14≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ !ܲ!hflψÏï˛ xÌ≈Ó˚y!¢ xyòyˆÏÎ˚Ó˚ §%ˆÏÎyà !òˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑy– fl∫ÈüÈÙ)°ƒyÎ˚lÜ,˛ï˛˛ ܲˆÏÓ˚Ó˚ ˆ«˛e=!° ÓyˆÏò– ܲ!Ù¢lyÓ˚˘!ã˛Ê˛ ܲ!Ù¢lyÓ˚ ÎÌy!Ó!•ï˛

≤ÈÏÎ˚yçl#Î˚ !lˆÏ£ÏôyK˛yñ ¢ï˛≈ xyˆÏÓ˚y˛õ ܲˆÏÓ˚ ˆÜ˛ylG ˛õ!Ó˚Ùyî ÓˆÏܲÎ˚y çÙy ˆòGÎ˚yÓ˚
§ÙÎ˚§#Ùy Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚l Óy Ùy!§Ü˛ !ܲ!hflψÏï˛ ôyÓ˚y 36ÈüÈ~ §ÇK˛y!Î˚ï˛ §%ò §ˆÏÙï˛
ÓˆÏܲÎ˚y ܲÓ˚ §ˆÏÓ≈yFã˛ 24 !ܲ!hflψÏï˛ ˆòGÎ˚y !ÓˆÏÓã˛ly ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ˆ§•z§ÙhflÏ ˆ«˛ˆÏe
ˆÎáyˆÏl ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî ˙ Óƒ!_´ ˆÜ˛ylG !Ó˚ê˛yˆÏl≈ fl∫ÈüÈÙ)°ƒyÎ˚l ܲˆÏÓ˚l!l– Î!ò ˆÜ˛ylG

97
ܲyÓ˚ˆÏî ˆÜ˛í˛z ˆÜ˛ylG ~ܲ!ê˛ !ܲ!hflÏ !l!ò≈‹T ï˛y!Ó˚ˆÏáÓ˚ ÙˆÏôƒ !òˆÏï˛ ly ˛õyˆÏÓ˚l ï˛y•ˆÏ° ˙
ï˛y!Ó˚ˆÏáÓ˚ §ÙhflÏ ÓˆÏܲÎ˚y §ˆÏD §ˆÏD !òˆÏï˛ •ˆÏÓ ~ÓÇ ˆÜ˛ylG ˆly!ê˛§ SÈyí˛¸y•z xyòyÎ˚
ܲÓ˚y •ˆÏÓ–

≤Ã15≠ Î!ò ˆÜ˛ylG ܲyÓ˚ˆÏî !fliÓ˚#Ü,˛ï˛ ܲÓ˚ xy!˛õ° Óy ˛õ%l/˛õÓ˚#«˛yÓ˚ ˛õˆÏÓ˚ ˆÓˆÏí˛¸ ÎyÎ˚
ï˛ál ܲ# •ˆÏÓ⁄

í˛z≠ òy!Ó xyòyˆÏÎ˚Ó˚ ˆly!ê˛§ ÷ô%Ùye Ó!ô≈ï˛ ÓˆÏܲÎ˚yÓ˚ í˛z˛õÓ˚ ܲÓ˚y ÎyˆÏÓ– ˆÎ ˛õ!Ó˚Ùyî
òy!Ó xy!˛õ° Óy ˛õ%l/˛õÓ˚#«˛yÓ˚ xyˆÏà !fliÓ˚#Ü,˛ï˛ •ˆÏÎ˚ ˆàˆÏSÈ ï˛yÓ˚ xyòyÎ˚˘í˛zk˛yˆÏÓ˚Ó˚ ≤Ã!e´Î˚y
ã˛°ˆÏï˛ ÌyܲˆÏÓ–

≤Ã16≠ Î!ò ˆÜ˛ylG ܲÓ˚òyï˛yÓ˚ ˆÜ˛ylG ÓˆÏܲÎ˚y ܲÓ˚ ÌyˆÏܲ ~ÓÇ !ï˛!l •z!ï˛ÙˆÏôƒ ï˛ÑyÓ˚
ÓƒÓ§y xlƒ ܲyí˛zˆÏܲ •hflÏyhs˝Ó˚ ܲˆÏÓ˚l ï˛ál ï˛ÑyÓ˚ ÓˆÏܲÎ˚y ܲˆÏÓ˚Ó˚ ܲ# •ˆÏÓ⁄

í˛z≠ Îál ˆÜ˛ylG ܲÓ˚òyï˛y ï˛ÑyÓ˚ ÓƒÓ§yÓ˚ §¡õ)î≈ Óy xÇ¢ !Ó!e´ñ í˛z˛õ•yÓ˚ñ •zçyÓ˚yñ
˛õ!Ó˚ï˛ƒyà Óy xl%Ù!ï˛ñ ˲yí˛¸y Óy xlƒ ˆÜ˛ylG ˛õk˛!ï˛ˆÏï˛ xlƒ ܲyí˛zˆÏܲ •hflÏyhs˝Ó˚ ܲˆÏÓ˚l
ï˛ál ˙ ܲÓ˚òyï˛y ~ÓÇ ˙ Óƒ!_´ ÎyˆÏܲ ÓƒÓ§y •hflÏyhs˝Ó˚ ܲÓ˚y •ˆÏ°y ï˛ÑyÓ˚y ~ܲܲ ~ÓÇ
ˆÎÔÌ˲yˆÏÓ •hflÏyhs˝ˆÏÓ˚Ó˚ §ÙÎ˚ ˛õÎ≈hs˝ xlyòyÎ˚# ܲÓ˚ñ §%ò G ò[˛˘ç!Ó˚ÙylyÈüüüÈ ï˛y •hflÏyhs˝ˆÏÓ˚Ó˚
xyˆÏà Óy ˛õˆÏÓ˚ Îál•z !fliÓ˚#Ü,˛ï˛ ˆ•yܲ ly ˆÜ˛lÈüüüÈ !òˆÏï˛ Óyôƒ ÌyܲˆÏÓl–

≤Ã17≠ ˆÜ˛ylG ˆÜ˛y¡õy!l Îál ÓƒÓ§y =!ê˛ˆÏÎ˚ ˆÊ˛ˆÏ° ï˛ál ÓˆÏܲÎ˚y ܲÓ˚ÈüÈ~Ó˚ ܲ# •Î˚⁄

í˛z≠ Îál ˆÜ˛ylG ˆÜ˛y¡õy!l ÓƒÓ§y =!ê˛ˆÏÎ˚ ˆÊ˛ˆÏ° ~ÓÇ ÓƒÓ§y =ê˛yˆÏlyÓ˚ xyˆÏà Óy
˛õˆÏÓ˚ ÓˆÏܲÎ˚y ܲÓ˚ !fliÓ˚#Ü,˛ï˛ •Î˚ ï˛ál ≤ÈÏï˛ƒÜ˛ Óƒ!_´ ÎÑyÓ˚y ï˛ál ˆÜ˛y¡õy!l ˛õ!Ó˚ã˛y°lyÓ˚
òy!Î˚ˆÏc !SˆÏ°l ï˛ÑyÓ˚y ~ܲˆÏe ~ÓÇ ˛õ,Ìܲ˲yˆÏÓ ÓˆÏܲÎ˚y ˆòGÎ˚yÓ˚ çlƒ òyÎ˚# Î!ò ly ï˛ÑyÓ˚y
ܲ!Ù¢lyˆÏÓ˚Ó˚ ܲyˆÏSÈ §ˆÏhs˝y£Ïçlܲ˲yˆÏÓ ≤ÃÙyî ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ˆÎ ï˛ÑyˆÏòÓ˚ !lˆÏçˆÏòÓ˚
ܲï˛≈Óƒ˛õy°ˆÏl xӈϕ°yñ ˜Óô «˛Ùï˛yÓ˚ x˛õÓƒÓ•yÓ˚ G ˆÜ˛y¡õy!lÓ˚ !e´Î˚yܲ°yˆÏ˛õÓ˚ òy!Î˚c
°AâˆÏlÓ˚ çlƒ ܲÓ˚ ÓˆÏܲÎ˚y •Î˚!l–

≤Ã18≠ ~ܲ!ê˛ xÇ¢#òy!Ó˚ ÓƒÓ§yÎ˚ xÇ¢#òyÓ˚ˆÏòÓ˚ ˛õ!Ó˚ˆÏ¢yôˆÏÎyàƒ Ü˛ˆÏÓ˚Ó˚ òyÎ˚ ܲ# Ó˚ܲÙ⁄

í˛z≠ ˆÜ˛ylG Ê˛yˆÏÙ≈Ó˚ xÇ¢#òyÓ˚Ó˚y ˆÎÔÌ˲yˆÏÓ Óy ˛õ,Ìܲ˲yˆÏÓ ˆÜ˛ylG ܲÓ˚ñ §%ò Óy

ò[˛˘ç!Ó˚Ùyly ≤ÃòyˆÏlÓ˚ çlƒ òyÎ˚# ÌyܲˆÏÓl– xÇ¢#òyÓ˚Ó˚y ˆÜ˛ylG xÇ¢#òyˆÏÓ˚Ó˚ xÓ§Ó˚

98
ˆlGÎ˚yÓ˚ §ÇÓyò !°!áï˛ ˆly!ê˛§ myÓ˚y ܲ!Ù¢lyÓ˚ˆÏܲ çylyˆÏÓl ~ÓÇ xÓ§ˆÏÓ˚Ó˚ !òl
˛õÎ≈hs˝ ܲÓ˚ñ §%ò Óy ò[˛˘ç!Ó˚Ùyly Îy ˙!òl Óy ï˛yÓ˚ ˛õˆÏÓ˚ !fliÓ˚#Ü,˛ï˛ •Î˚ ï˛y ˙ xÇ¢#òyˆÏÓ˚Ó˚
í˛z˛õÓ˚ Óï˛≈yˆÏÓ– xÓ§ˆÏÓ˚Ó˚ !òl ˆÌˆÏܲ ~ܲ ÙyˆÏ§Ó˚ ÙˆÏôƒ Î!ò ܲ!Ù¢lyÓ˚ˆÏܲ çylyˆÏly ly
•Î˚ ï˛y•ˆÏ° Îï˛!òl ly çylyˆÏly •ˆÏFSÈ ï˛ï˛!òˆÏlÓ˚ òyÎ˚ ˙ xÇ¢#òyˆÏÓ˚Ó˚ í˛z˛õÓ˚ ˆÌˆÏܲ
ÎyˆÏÓ–

≤Ã19≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ ÎÑyÓ˚ ÓƒÓ§y ˆÜ˛ylG x!˲˲yÓܲñ x!SÈ Óy lyÓy°ˆÏܲÓ˚
≤Ã!ï˛!l!ô myÓ˚y ˛õ!Ó˚ã˛y!°ï˛ •Î˚ñ ï˛ÑyÓ˚ ÓˆÏܲÎ˚y ܲˆÏÓ˚Ó˚ ܲ# •ˆÏÓ⁄

í˛z≠ ÓˆÏܲÎ˚y ܲÓ˚ˆÏÎyàƒ ˆÜ˛ylG ÓƒÓ§y Î!ò ˆÜ˛ylG lyÓy°Ü˛ Óy xlƒ ˆÜ˛yl x«˛Ù
Óƒ!_´Ó˚ x!˲˲yÓܲñ x!SÈ Óy ≤Ã!ï˛!l!ô ˙ lyÓy°Ü˛ Óy x«˛Ù Óƒ!_´Ó˚ §%!ÓôyˆÏÌ≈ ã˛y!°ˆÏÎ˚
Îyl ï˛ˆÏÓ Ü˛Ó˚ñ §%ò ~ÓÇ ò[˛˘ç!Ó˚Ùyly ˙ x!˲˲yÓܲñ x!SÈñ ≤Ã!ï˛!l!ôÈüÈÓ˚ í˛z˛õÓ˚ ôyÎ≈
•ˆÏÓ ~ÓÇ ï˛ÑyˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ ï˛y í˛zk˛yÓ˚ ܲÓ˚y •ˆÏÓ–

≤Ã20≠ Î!ò ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ Ë)˛§¡õ!_ ≤Ã!ï˛˛õy°ƒy!ôܲÓ˚î åˆÜ˛yê˛≈ xÓ

GÎ˚yí˛≈§äÈüÈ~Ó˚ !lÎ˚sfˆÏî ÌyˆÏܲ ï˛ál ܲ# •Î˚⁄

í˛z ≠ Î!ò ˆÜ˛ylG ܲÓ˚ ˆ Ï Î yàƒ Óƒ!_´Ó˚ Ë) ˛ §¡õ!_ xyòy°ˆÏ ï ˛Ó˚ xyˆÏ ò ˆÏ ¢ ˆÜ˛ylG
≤Ã!ï˛˛õy°ƒy!ôܲÓ˚î åˆÜ˛yê˛≈ xÓ˛ GÎ˚yí˛≈§äÈüÈ~Ó˚ñ ≤ây§Ü˛ñ §Ó˚ܲy!Ó˚ x!SÈñ !Ó˚!§Ë˛yÓ˚ Óy
ˆÜ˛ylG ˛õ!Ó˚ã˛y°Ü˛üÈ~Ó˚ !lÎ˚sfˆÏî ÌyˆÏܲ ï˛y•ˆÏ° ܲÓ˚ñ §%ò ~ÓÇ ò[˛˘ç!Ó˚Ùyly ˙
≤Ã!ï˛˛õy°ƒy!ôܲÓ˚ˆÏîÓ˚ ≤ây§Ü˛ñ §Ó˚ܲyÓ˚# x!SÈñ !Ó˚!§Ë˛yÓ˚ Óy ˆÜ˛ylG ˛õ!Ó˚ã˛y°Ü˛ÈüÈ~Ó˚ í˛z˛õÓ˚
ôyÎ≈ •ˆÏÓ ~ÓÇ ï˛ÑyˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ í˛zk˛yÓ˚ ܲÓ˚y •ˆÏÓ !ë˛Ü˛ ˆÎ˲yˆÏÓ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ í˛z˛õÓ˚ ܲÓ˚ ôyÎ≈ ~ÓÇ í˛zk˛yÓ˚ ܲÓ˚y ܲÓ˚y •Î˚–

99
 16
!ç~§!ê˛ˆÏï˛ xy!˛õ°ñ !Ó˚!˲í˛z ~ÓÇ !Ó˚!˲¢l
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≤Ã1≠ ˆÜ˛ylG Óƒ!_´ ïÑ˛yÓ˚ !ÓÓ˚&ˆÏk˛ ˛õy¢ ܲÓ˚y ˆÜ˛ylG xyˆÏòˆÏ¢ §v‹T ly •ˆÏ° !ܲ
xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z≠ ˆÜ˛ylG Óƒ!_´ ïÑ˛yÓ˚ !ÓÓ˚&ˆÏk˛ ˆÜ˛ylG Úxƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛ÛÈüÈÓ˚ ˛õy¢ ܲÓ˚y xyˆÏòˆÏ¢
§v‹T ly •ˆÏ° xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓlñ !ܲv ôyÓ˚y 93ÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ !ܲS%È xyˆÏò¢ Óy
!§k˛yhs˝ xy!˛õ°ˆÏÎyàƒ lÎ˚–

≤Ã2≠ Î!ò !§!ç~§!ê˛Ó˚ ܲ!Ù¢lyÓ˚ ˆÜ˛ylG xyˆÏò¢ˆÏܲ xy•zlyl%à xÌÓy §!ë˛Ü˛ lÎ˚ ӈϰ
ÙˆÏl ܲˆÏÓ˚l !ï˛!l !lˆÏç !ܲ ˆ§•z xyˆÏò¢ ˛õ!Ó˚Óï˛≈l ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z≠ ly– xyò¢≈ xy•zˆÏl !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ˆ«˛ˆÏe ~•z !ӣψÏÎ˚ ˛õ,Ìܲ ˛õ,Ìܲ
!Óôyl xyˆÏSÈ– !§!ç~§!ê˛ÈüÈ Ó˚ ˆ«˛ˆÏe ôyÓ˚y 79å2ä xl%ÎyÎ˚# Î!ò !§!ç~§!ê˛Ó˚ ܲ!Ù¢lyÓ˚
xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛Ó˚ çy!Ó˚ ܲÓ˚y ˆÜ˛ylG xyˆÏò¢ˆÏܲ xy•zlyl%à xÌÓy §!ë˛Ü˛ lÎ˚
ӈϰ ÙˆÏl ܲˆÏÓ˚l ï˛y•ˆÏ° !ï˛!l ïÑ˛yÓ˚ ÙˆÏï˛ ˙ xyˆÏò¢!ê˛ ˆÎ ˆÎ !ӣψÏÎ˚ xy•zl§¡øï˛ Óy
ÎÌyÌ≈ •Î˚!l ï˛yÓ˚ ≤Ã!ï˛!ê˛ !°!˛õÓk˛ ܲˆÏÓ˚ xyÓ˚ ~ܲ!ê˛ xyˆÏò¢ ˛õy¢ ܲÓ˚ˆÏÓl ~ÓÇ ï˛ÑyÓ˚
xôhflÏl ˆÜ˛ylG !ç~§!ê˛ xy!ôܲy!Ó˚ܲˆÏܲ xyˆÏò¢ ˆòˆÏÓl ÚÊ˛yfiê˛≈ xƒy!˛õˆÏ°ê˛ xÌ!Ó˚!ê˛Û
å≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛äÈüÈÓ˚ ܲyˆÏSÈ ~ܲ!ê˛ òÓ˚áyhflÏ çÙy !òˆÏï˛– ˙ òÓ˚áyhflÏ ï˛ál ≤ÃÌÙ
xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈÓ˚ ܲyˆÏSÈ xy!˛õ° !•§yˆÏÓ àîƒ •ˆÏÓ–

≤Ã3≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛üÈÓ˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

100
í˛z≠ !§k˛yhs˝˘xyˆÏò¢ çylyˆÏlyÓ˚ åܲÙ%ƒ!lˆÏÜ˛ê˛ Ü˛Ó˚yä !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ xy!˛õ° ܲÓ˚y ÎyˆÏÓ
ӈϰ !fliÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ–

≤Ã4≠ ~•z §ÙÎ˚§#Ùy !ܲ !§!ç~§!ê˛ÈÓ˚ ܲ!Ù¢lyˆÏÓ˚Ó˚ myÓ˚y çy!Ó˚ ܲÓ˚y xyˆÏòˆÏ¢Ó˚ Ê˛°fl∫Ó˚*˛õ
!í˛˛õyê≈˛ˆÏÙrê˛y° xy!˛õ° Óy òÓ˚áyˆÏhflÈÓ˚ ˆ«˛ˆÏeG ≤ÈÏÎyçƒ⁄

í˛z≠ •ƒÑy– ~•z òÓ˚áyhflÏ Îy xy!˛õ° !•§yˆÏÓ•z àîƒ •ˆÏÓÈüüüÈ ~•z §ÙÎ˚§#Ùy ˆ§!ê˛Ó˚ ˆ«˛ˆÏeG
≤ÈÏÎyçƒ ~ÓÇ xy!˛õˆÏ°Ó˚ §ÙhflÏ !Óôyl=!° ~•zôÓ˚ˆÏlÓ˚ òÓ˚áyˆÏhflÈÓ˚ ˆ«˛ˆÏeG ≤ÈÏÎyçƒ
•ˆÏÓ–

≤Ã5≠ !lô≈y!Ó˚ï˛ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ xy!˛õˆÏ°Ó˚ xyˆÏÓòl çÙy ly !òˆÏ° ≤ÃÌÙ xy!˛õ°
ܲï,˛≈˛õˆÏ«˛Ó˚È !ܲ ˙ !Ó°¡∫ «˛Ùy ܲÓ˚yÓ˚ x!ôܲyÓ˚ xyˆÏSÈ⁄

í˛z≠ •ƒÑy– ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ !lô≈y!Ó˚ï˛ !ï˛l Ùy§ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚G ~ܲ Ùy§ ˛õÎ≈hs˝
!Ó°¡∫ «˛Ùy ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lñ ï˛ˆÏÓ ôyÓ˚y 79å4äÈüÈÓ˚ xl%!Ó!ôˆÏï˛˛ ˆÎÙl Ó°y xyˆÏSÈ
ˆ§•zÙˆÏï˛y ÚΈÏÌ‹T ܲyÓ˚îÛ ÌyܲˆÏï˛ •ˆÏÓ–

≤Ã6≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ !ܲ xy!˛õ° ˆÙˆÏÙyÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ ly Ìyܲy ˆÜ˛ylG ܲyÓ˚îÈüÈˆÜ˛
x!ï˛!Ó˚_´ ܲyÓ˚î !•§yˆÏÓ !ÓˆÏÓã˛ly ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑy– ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ Î!ò ÙˆÏl ܲˆÏÓ˚l ˆÎ ˙ Ë%˛°˘!Óã%˛ƒ!ï˛ •zFSÈyÜ,˛ï˛ lÎ˚
ï˛y•ˆÏ° x!ï˛!Ó˚_´ ܲyÓ˚î !ÓˆÏÓã˛ly ܲÓ˚yÓ˚ x!ôܲyÓ˚ ï˛ÑyÓ˚ xyˆÏSÈ–

≤Ã7≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ ˆÎ xyˆÏò¢ ˆòˆÏÓl ï˛y ܲyˆÏܲ çylyˆÏï˛ •ˆÏÓ⁄

í˛z≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y xyˆÏòˆÏ¢Ó˚ ≤Ã!ï˛!°!˛õ xyˆÏÓòlܲyÓ˚#ñ
xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛ ~ÓÇ ˆ«˛e#Î˚˛ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ˆÏܲ
˛õyë˛yˆÏï˛ •ˆÏÓ–

≤Ã8≠ xy!˛õ° ܲÓ˚ˆÏï˛ ˆàˆÏ° Óyôƒï˛yÙ)°Ü˛ x!@˝ÃÙ çÙyÓ˚ å!≤ÃüÈ!í˛ˆÏ˛õy!çê˛ä ˛õ!Ó˚Ùyî ܲï˛⁄

í˛z≠ !Óï˛!ܲ≈ï˛ ê˛yܲyÓ˚ 10 ¢ï˛yÇ¢ åï˛ˆÏÓ ~§!ç~§!ê˛ÈüÈÓ˚ ˆ«˛ˆÏe xyò¢≈ xy•zˆÏlÓ˚ ≤ß¿ lÇ
12 G 13 o‹TÓƒä–

101
≤Ã9≠ !Óï˛!ܲ≈ï˛ Ó˚y!¢ åamount in disputeä ܲ#⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zlÈüÈ~Ó˚ ôyÓ˚y 79å6äÈü~ÈÓ˚ Óƒyáƒy xl%ÎyÎ˚# !Óï˛!ܲ≈ï˛ Ó˚y!¢
•ˆÏ°yÈüüüÈ
1ä ôyÓ˚y 46 xÌÓy 47 xÌÓy 48 xÌÓy 51 xl%ÎyÎ˚# !lî#≈ï˛ xÌ≈Ó˚y!¢ó
2ä ≤ÃhflÏy!Óï˛ !ç~§!ê˛ ˆe´!í˛ê˛ xy•zl xl%ÎyÎ˚# ≤ÈÏòÎ˚ xÌ≈Ó˚y!¢ó
3ä !Ê˛ xÌÓy ç!Ó˚Ùyly xyˆÏÓ˚y˛õ–

≤Ã10≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ !ܲ ï˛ÑyÓ˚ xyˆÏòˆÏ¢Ó˚ ÙyôƒˆÏÙ Ù)° xyˆÏòˆÏ¢ ôyÎ≈Ü,˛ï˛ ܲÓ˚˘!Ê˛
˘ç!Ó˚Ùyly Óyí˛¸yˆÏï˛ xÌÓy ≤Ãï˛ƒ˛õ≈îˆÏÎyàƒ xÌ≈ å!Ó˚Ê˛yu˛ä˘•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲÙyˆÏï˛
˛õyˆÏÓ˚l⁄

í˛z ≠ ≤ÃÌÙ xy!˛õ° ܲï, ˛ ≈ ˛ õ«˛ ï˛Ñ y Ó˚ «˛Ùï˛yÓˆÏ ° ï˛Ñ y Ó˚ xyˆÏ ò ˆÏ ¢ Ó˚ ÙyôƒˆÏ Ù
!Ê˛˘ç!Ó˚Ùyly˘ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õ!Ó˚ÓˆÏï˛≈ xyˆÏÓ˚y!˛õï˛ ç!Ó˚Ùyly Óyí˛¸yˆÏï˛ xÌÓy
≤Ãï˛ƒ˛õ≈îȈÏÎyàƒ xÌ≈ å!Ó˚Ê˛yu˛ä˘•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲÙyˆÏï˛ ˛õyˆÏÓ˚l Î!ò xy!˛õ°Ü˛yÓ˚#ˆÏܲ
≤ÃhflÏy!Óï˛ •y!lܲÓ˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ lƒy΃ §%ˆÏÎyà ˆòGÎ˚y •ˆÏÎ˚ ÌyˆÏܲ–
åôyÓ˚y 79å10äÈüÈ ~Ó˚ ≤ÃÌÙ xl%!Ó!ôä
ˆÎáyˆÏl ܲÓ˚ Óyí˛¸yÓyÓ˚ xÌÓy •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ÈüÈ~Ó˚ Ë%˛° í˛z˛õˆÏ˲yˆÏàÓ˚ Óƒy˛õyˆÏÓ˚
!lô≈yÓ˚ˆÏîÓ˚ ≤ß¿ Óï≈˛Ùylñ ˆ§•z ˆ«˛ˆÏe xy!˛õ°Ü˛yÓ˚#ˆÏܲ˛ ≤ÃhflÏy!Óï˛ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛
ÎÌyÎÌ˲yˆÏÓ Ü˛yÓ˚î ò¢≈yˆÏlyÓ˚ §%ˆÏÎyà !òˆÏÎ˚ ôyÓ˚y 51ÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ
xyˆÏò¢!ê˛ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– åôyÓ˚y 79å10äÈüÈ~Ó˚ !mï˛#Î˚ xl%!Ó!ôä–

≤Ã11≠ å÷ô%Ùye ~§!ç~§!ê˛ xy•zˆÏlÓ˚ çlƒä ~§!ç~§!ê˛ xy•zˆÏlÓ˚ xô#l ≤ÃÌÙ xy!˛õ°
ܲï,˛≈˛õˆÏ«˛Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚ˆÏï˛ ˆàˆÏ° x!@˝ÃÙ çÙy å!≤ÃÈüÈ!í˛ˆÏ˛õy!çê˛ä §¡õ!Ü≈˛ï˛
!Óôyl=!° ܲ#⁄

í˛z≠ !Óï˛!ܲ≈ï˛ Ó˚y!¢Ó˚ 10 ¢ï˛yÇ¢ xy!˛õ° xyˆÏÓòl çÙy ˆòÓyÓ˚ xyˆÏà çÙy !òˆÏï˛
•ˆÏÓ– ~ê˛y !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ í˛z˲Î˚ xy•zˆÏlÓ˚ ˆ«˛ˆÏe•z ≤ÈÏÎyçƒñ ï˛ˆÏÓ
~§!ç~§!ê˛ÈüÈ Ó˚ ˆ«˛ˆÏe ~•z 10 ¢ï˛yÇ¢ SÈyí˛¸yG !Óï˛!ܲ≈ï˛ xyˆÏò¢ ˆÌˆÏܲ í˛zq(ï˛ Ü˛Ó˚ñ
§%òñ !Ê˛ñ ò[˛˘ç!Ó˚ÙylyÓ˚ ˆÎ xÇ¢ xy!˛õ°Ü˛yÓ˚# ˆÙˆÏl !lˆÏÎ˚ˆÏSÈl ï˛yÓ˚ §¡õ)î≈ xÇ¢ çÙy
!òˆÏï˛ •ˆÏÓ–
xyÓyÓ˚ñ Î!ò ~§!ç~§!ê˛ÈüÓ˚ ܲ!Ù¢lyÓ˚ ˆÜ˛ylG ÚˆÜ˛§ÛÈüÈˆÜ˛ Ú=Ó˚&ï˛Ó˚ ˆÜ˛§Û ӈϰ
ÙˆÏl ܲˆÏÓ˚lñ ï˛ál !Ó˲yà#Î˚ ܲï,˛≈˛õ«˛ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈ~Ó˚ ܲyˆÏSÈ x!@˝ÃÙ çÙy

102
å!≤ÃÈüÈ!í˛ˆÏ˛õy!çê˛ä !•§yˆÏÓ !Óï˛!ܲ≈ï˛ Ó˚y!¢Ó˚ xl!ôܲ 50 ¢ï˛yÇ¢ Óyí˛¸yÓyÓ˚ xyˆÏÓòl
çylyˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã12≠ å÷ô% Ùye ~§!ç~§!ê˛ xy•zˆÏlÓ˚ çlƒä Ú=Ó˚&ï˛Ó˚ ˆÜ˛§Û ܲ#⁄

í˛z≠ Ú=Ó˚&ï˛Ó˚ ˆÜ˛§Û ÙyˆÏl ~Ùl ˆÜ˛ylG ÚˆÜ˛§Û ÎyˆÏï˛ !Óï˛!ܲ≈ï˛ Ó˚y!¢ 25 ˆÜ˛y!ê˛ ê˛yܲyÓ˚
Ü˛Ù lÎ˚ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ ÙˆÏl ܲˆÏÓ˚l ܲÓ˚òyï˛yÈüÈÓ˚ !Ó˛õˆÏ«˛ ~!ê˛ ~ܲ!ê˛
˲yˆÏ°y ÚˆÜ˛§Û åïÑ˛yÓ˚ ~•z ôyÓ˚îyÓ˚ ܲyÓ˚î=!° !°!áï˛Ë˛yˆÏÓ l!ÌÓk˛ ܲÓ˚ˆÏï˛ •ˆÏÓä–

≤Ã13≠ ~§!ç~§!ê˛È ü È Ó ˚ ܲ!Ù¢lyÓ˚ ï˛Ñ y Ó˚ xôhflÏ ˆ Ï l Ó˚ myÓ˚ y çy!Ó˚ ܲÓ˚ y xyˆÏ ò ¢

˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛ly ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑy– ~§!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 80å1ä xl%ÎyÎ˚# ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ ï˛ÑyÓ˚
xôhflψÏlÓ˚ myÓ˚y çy!Ó˚ ܲÓ˚y xyˆÏò¢ ˛õ%lÓ˚yˆÏ°yã˛lyÓ˚ çlƒ ï˛°Ó ~ÓÇ ˛õÓ˚#«˛y ܲˆÏÓ˚ Î!ò
ï˛y Ó˚yçˆÏfl∫Ó˚ ˛õˆÏ«˛ •y!lܲÓ˚ •GÎ˚yÓ˚ ܲyÓ˚ˆÏî ºyhs˝ ӈϰ ÙˆÏl ܲˆÏÓ˚l ï˛ˆÏÓ !ï˛!l !ÓK˛y!˛õï˛
åˆly!ê˛!§ä ܲÓ˚òyï˛yˆÏܲ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ §%ˆÏÎyà !òˆÏÎ˚ ˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛ly ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l–

≤Ã14≠ ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ ï˛ÑyÓ˚ xôhflψÏlÓ˚ myÓ˚y çy!Ó˚ ܲÓ˚y xyˆÏòˆÏ¢Ó˚

˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛lyÓ˚ !ӣψÏÎ˚ !§k˛yhs˝ ly •GÎ˚y ˛õÎ≈hs˝ !ܲ ˙ xyˆÏòˆÏ¢Ó˚ ܲyÎ≈ܲy!Ó˚ï˛yÓ˚
í˛z˛õÓ˚ fli!àï˛yˆÏò¢ çy!Ó˚ ܲÓ˚yÓ˚ xyˆÏò¢ !òˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑy–

≤Ã15≠ xôhflψÏlÓ˚ myÓ˚y çy!Ó˚Ü,˛ï˛ xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛lyÓ˚ !ӣψÏÎ˚

~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyˆÏÓ˚Ó˚ «˛Ùï˛yÓ˚ ˆ«˛ˆÏe !ܲ ˆÜ˛ylGÓ˚Ü˛Ù ÓyôƒÓyôܲï˛y˘≤Ã!ï˛Ó¶˛Ü˛ï˛y
xyˆÏSÈ⁄

í˛z≠ •ƒÑy– ܲ!Ù¢lyÓ˚ ˆÜ˛ylG xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛ly ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl lyñ

Î!òÈüüüÈ
ܲä xyˆÏò¢!ê˛ ôyÓ˚y 79 xÌÓy 82 xÌÓy 87 xÌÓy 88ÈüÈÓ˚ xô#l xy!˛õˆÏ°Ó˚
!ÓˆÏÓã˛lyô#l •Î˚ó xÌÓy
áä xyˆÏò¢!ê˛ çy!Ó˚ •GÎ˚yÓ˚ ˛õÓ˚ !ï˛l ÓSÈÓ˚ ˆ˛õ!Ó˚ˆÏÎ˚ ÎyÎ˚–

103
 !ÓhflÏy!Ó˚ï˛Ë˛yˆÏÓ ~•z ÓyôƒÓyôܲï˛y˘≤Ã!ï˛Ó¶˛Ü˛ï˛y=!° ~ÓÇ xyÓ˚G !ܲS%È ÓyôƒÓyôܲï˛y˘
≤Ã!ï˛Ó¶˛Ü˛ï˛y §¡∫ˆÏ¶˛ çylˆÏï˛ •ˆÏ° xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 80 ˆòá%l–

≤Ã16≠ ˆÜ˛yl ˆÜ˛yl ˆ«˛ˆÏe ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ xy!˛õ° @˝Ã•î ly ܲÓ˚yÓ˚ x!ôܲyÓ˚ xyˆÏSÈ⁄

í˛z≠ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!°Ó˚ xÌ≈Ù)°ƒ Î!ò 1 °«˛ ê˛yܲyÓ˚ Ü˛Ù •Î˚ ï˛y•ˆÏ° ˙ §Ó
!ӣψÏÎ˚ xy!˛õ° @˝Ã•î ܲÓ˚ˆÏï˛ xfl∫#ܲyÓ˚ ܲÓ˚yÓ˚ x!ôܲyÓ˚ ê˛∆y•zÓ%ƒlyˆÏ°Ó˚ xyˆÏSÈ [xyò¢≈
!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 82å2ä]üüüÈ
ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyîñ xÌÓy
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ñ xÌÓy
ܲÓ˚ ˛õyÌ≈ܲƒñ xÌÓy
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ÈüÈ~ ˛õyÌ≈ܲƒñ xÌÓy
ç!Ó˚ÙylyÓ˚ åÊ˛y•zlä ˛õ!Ó˚Ùyîñ xÌÓy
!Ê˛ÈüÈ~Ó˚ ˛õ!Ó˚Ùyîñ xÌÓy
xyˆÏò¢ ܲÓ˚y ç!Ó˚ÙylyÓ˚ ˛õ!Ó˚Ùyî–

≤Ã17≠ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ ܲyˆÏSÈ ˆÜ˛yl §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ xy!˛õ° ܲÓ˚ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ˆÎ xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ xy!˛õ° ܲÓ˚y •ˆÏÓ ï˛y ≤Ãy!ÆÓ˚ ˆÌˆÏܲ !ï˛l Ùy§–

≤Ã18≠ !lô≈y!Ó˚ï˛ !ï˛l ÙyˆÏ§Ó˚ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚ xy!˛õˆÏ°Ó˚ xyˆÏÓòl çÙy !òˆÏ°
ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ !ܲ ˙ !Ó°¡∫ «˛Ùy ܲÓ˚yÓ˚ x!ôܲyÓ˚ xyˆÏSÈ⁄ Î!ò ÌyˆÏܲ ï˛ˆÏÓ Ü˛ï˛!òl
˛õÎ≈hs˝⁄

í˛z≠ •ƒÑy– Î!ò xy!˛õ°Ü˛yÓ˚# ÎÌyˆÏÎyàƒ Ü˛yÓ˚î ˆòáyˆÏï˛ ˛õyˆÏÓ˚l ï˛y•ˆÏ° xy!˛õˆÏ°Ó˚ xyˆÏÓòl
çÙy ˆòÓyÓ˚ !lô≈y!Ó˚ï˛ !ï˛l Ùy§ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚G ˆÎˆÏܲylG §ÙÎ˚ܲy° ˛õÎ≈hs˝ !Ó°¡∫
«˛Ùy ܲÓ˚yÓ˚ x!ôܲyÓ˚ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ xyˆÏSÈ–

≤Ã19≠ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ ܲyˆÏSÈ !Ó˛õÓ˚#ï˛ xy˛õ!_ åe´§ xÓˆÏçܲ¢lä çÙy ˆòGÎ˚yÓ˚

§ÙÎ˚§#Ùy ܲ#⁄

í˛z≠ xy!˛õˆÏ°Ó˚ xyˆÏÓòl ˛õyGÎ˚yÓ˚ !òl ˆÌˆÏܲ 45 !òl–

104
≤Ã20≠ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ˆ«˛ˆÏe ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ ܲyˆÏSÈ xy!˛õˆÏ°Ó˚ !ÓôylÈüÈ~Ó˚
˛õyÌ≈ܲƒ=!° ܲ#⁄
í˛z≠ 1ä ~§!ç~§!ê˛ xy!˛õ° xy•zˆÏlÓ˚ ôyÓ˚y 82ÈüÈˆï˛ Ó!î≈ï˛ !Óôyl=!° !§!ç~§!ê˛
xy!˛õ° xy•zˆÏlÓ˚ ôyÓ˚y 82ÈüÈˆï˛ Ó!î≈ï˛ !Óôyl=!°Ó˚ ÙˆÏï˛y•z ~ÓÇ
!§!ç~§!ê˛ xy!˛õ° xy•z ˆ Ï l ˆÎ xyˆÏ ° yã˛ly ܲÓ˚ y •ˆÏ Î ˚ ˆ Ï S È ˆ§=!°
~§!ç~§!ê˛ xy!˛õ° xy•zˆÏlÓ˚ 82ÈüÈˆï˛ Ó!î≈ï˛ !Óôyl=!°Ó˚ ˆ«˛ˆÏeG
≤ÈÏÎy烖
2ä ~§!ç~§!ê˛ xy!˛õ° xy•zˆÏlÓ˚ ôyÓ˚y 82ÈüÈˆï˛ Ü˛!Ù¢lyÓ˚ ܲï,˛≈ܲ ˛õy¢ ܲÓ˚y
§ÇˆÏ¢yôl# xyˆÏòˆÏ¢Ó˚ !Ó˛õˆÏ«˛ xy!˛õ° ܲÓ˚yÓ˚ !Óôyl=!°G xyˆÏSÈ–
3ä !§!ç~§!ê˛ xy•zˆÏl ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ Ó˚yçfl∫
òƈÏÓ˚Ó˚ xy!˛õ° ܲÓ˚yÓ˚ x!ôܲyˆÏÓ˚Ó˚ !Óôyl ~§!ç~§!ê˛ xy•zˆÏl ˆl•z ܲyÓ˚î
~§!ç~§!ê˛ Ü˛!Ù¢lyÓ˚ˆÏܲ §ÇˆÏ¢yôl# «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– åÓ˚yˆÏçƒÓ˚
≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ ~§!ç~§!ê˛ Ü˛!Ù¢lyˆÏÓ˚Ó˚ ÚxôhflÏlÛ •ÓyÓ˚•z
§Ω˛yÓlyä–
4ä ~§!ç~§!ê˛ xy!˛õ° xy•zˆÏl !Ó«%˛∏˛˛ Óƒ!_´ˆÏܲ §Ç!Ÿ’‹T xyˆÏò¢ ˆÌˆÏܲ˛
í˛zq(ï˛ Ü˛Ó˚ñ §%òñ !Ê˛ñ ò[˛˘ç!Ó˚ÙylyÈüÈ Ó˚ ˆÎ xÇ¢ xy!˛õ°Ü˛yÓ˚# ˆÙˆÏl !lˆÏÎ˚ˆÏSÈl
ï˛yÓ˚ §¡õ)î≈ xÇ¢ çÙy !òˆÏï˛ •ˆÏÓ–

≤Ã21≠ x!@˝ÃÙ çÙyÓ˚ å!≤ÃüÈ!í˛ˆÏ˛õy!çê˛äÈ ˆÊ˛Ó˚ˆÏï˛Ó˚ å!Ó˚Ê˛yu˛ä í˛z˛õÓ˚ !ܲ §%ò ≤ÈÏÎyçƒ⁄

í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 85 xl%ÎyÎ˚#˛ ˆÎˆÏ«˛ˆÏe xy!˛õ°Ü˛yÓ˚# ôyÓ˚y
79ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å6ä˘å4äñ xÌÓy ôyÓ˚y 82ÈüÈÓ˚ í˛z˛õôyÓ˚y å10ä˘å7ä xl%ÎyÎ˚#˛ ê˛yܲy
çÙy ܲˆÏÓ˚ˆÏSÈl ï˛y ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ xÌÓy ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y ˆÜ˛ylG
xyˆÏòˆÏ¢Ó˚ ˆ≤Ã!«˛ˆÏï˛ ˆÊ˛Ó˚ï˛ ˆòÓyÓ˚ §ÙÎ˚ ˙ çÙy Ó˚y!¢Ó˚ í˛z˛õÓ˚ ï˛y çÙy ˆlGÎ˚yÓ˚ !òl
ˆÌˆÏܲ ˆÊ˛Ó˚ï˛ ˛õyGÎ˚yÓ˚ !òl ˛õÎ≈hs˝ §ÙˆÏÎ˚Ó˚ çlƒ ôyÓ˚y 39 !lˆÏò≈!¢ï˛ •yˆÏÓ˚ §%ò !òˆÏï˛
•ˆÏÓ–

≤Ã22≠ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y ˆÜ˛ylG xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ ˆÜ˛yÌyÎ˚ xy!˛õ° ܲÓ˚y
ÎyˆÏÓ⁄

í˛z≠ •y•z ˆÜ˛yˆÏê˛≈ñ ôyÓ˚y 87å1ä xl%ÎyÎ˚#˛ Î!ò ~•z Óƒy˛õyˆÏÓ˚ ˆÜ˛yê≈˛ §v‹T •l ˆÎ
xy!˛õ°!ê˛ˆÏï˛ §yÓ˚à˲≈ xy•z!l ≤ß¿ ç!í˛¸ï˛– ï˛ˆÏÓñ Î!ò ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y
ˆÜ˛ylG xyˆÏò¢ ò%•z Óy x!ôܲ §ÇáƒÜ˛ Ó˚yˆÏçƒñ xÌÓy ~ܲ!ê˛ Ó˚yçƒ ~ÓÇ ˆÜ˛ˆÏw !l¡¨!°!áï˛

105
ˆ«˛ˆÏe !˲ߨÙï˛ ˆ˛õy£Ïî ܲÓ˚y §¡∫¶˛#Î˚ •Î˚ÈüüüÈ
ˆÜ˛ylG !Ó!lÙˆÏÎ˚Ó˚ xhs˝/Ó˚yçƒ Óy xyhs˝/ÈÓ˚yçƒ •GÎ˚y
È §Ó˚ÓÓ˚yˆÏ•Ó˚ çyÎ˚ày
ï˛y•ˆÏ° ~•z §ÙhflÏ xy!˛õ° •y•z ˆÜ˛yˆÏê˛≈Ó˚ ÓòˆÏ° §%!≤ÃÙ ˆÜ˛yˆÏê˛≈ ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã23≠ •y•z ˆÜ˛yˆÏê˛≈Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z≠ ˆÎ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ xy!˛õ° ܲÓ˚y •ˆÏÓ ï˛yÓ˚ ≤Ãy!ÆÓ˚ ˆÌˆÏܲ 180 !òl– ï˛ˆÏÓñ
ΈÏÌ‹T ܲyÓ˚î§yˆÏ˛õˆÏ«˛È ~Ó˚ ˆÓ!¢ !Ó°¡∫ Ùyç≈ly ܲÓ˚yÓ˚ x!ôܲyÓ˚ •y•z ˆÜ˛yˆÏê˛≈Ó˚ xyˆÏSÈ–

106
 17 x!@˝ÃÙ !Óôyl
ADVANCE RULING

≤Ã1≠ xƒyí˛Ë˛y™ Ó˚&!°Ç å~xyÓ˚ä Óy x!@˝ÃÙ !Óôyl ܲ# ⁄

í˛z≠ á§í˛¸y !§!ç~§!ê˛˘xy•z!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 94 xl%ÎyÎ˚# ˆÜ˛ylG xyˆÏÓòlܲyÓ˚#ˆÏܲ

ˆÜ˛ylG !ӣψÏÎ˚Ó˚ í˛z˛õÓ˚ Óy ôyÓ˚y 97ÈüÈ~ Ó!î≈ï˛ !çK˛y§ƒ G ˆ§•z §¡õ!Ü≈˛ï˛ xy!˛õˆÏ°Ó˚
í˛z˛õÓ˚ ܲï,≈˛˛õ«˛ åAuthorityä myÓ˚y !°!áï˛ !§k˛yhs˝ åôyÓ˚y È99ä çylyˆÏlyˆÏܲ•z x!@˝ÃÙ
!Óôyl åxƒyí˛Ë˛y™ Ó˚&!°Çä ӈϰ–

2ä ôyÓ˚y 97 xl%ÎyÎ˚# !Ó£ÏÎ˚=!° ܲ# ÎyÓ˚ í˛z˛õÓ˚ x!@˝ÃÙ !Óôyl ã˛yGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ ⁄

í˛z≠ !l¡¨!°!áï˛ !Ó£Î˚Ï=!°Ó˚ í˛z˛õÓ˚ x!@˝ÃÙ !Óôyl ã˛yGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ÈüüüÈ

ܲä ~•z xy•zl xl%ÎyÎ˚# ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ◊î#!Ó˲yà §Çe´yhs˝ !ӣψÏÎ˚ó
áä ~•z xy•zl xl%ÎyÎ˚# •z§%ƒ •GÎ˚y ˆÜ˛ylG !ÓK˛!Æ §Çe´yhs˝ !ӣψÏÎ˚ Îy ܲÓ˚ÈüÈ~Ó˚
•yˆÏÓ˚Ó˚ í˛z˛õÓ˚ ≤Ã˲yÓ ˆÊ˛ˆÏ°ó
àä ~•z xy•zl xl%ÎyÎ˚# ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ù)°ƒ!lô≈yÓ˚î åvaluationä §Çe´yhs˝
ˆÜ˛ylG l#!ï˛Ó˚ ≤ÈÏÎyçƒï˛yÓ˚ !ӣψÏÎ˚ó
âä ≤Ãò_ Óy ≤Ãò_ Ó˚*ˆÏ˛õ àîƒ åpaid or deemed to have been paidä ܲÓ˚ÈüÈ~Ó˚
í˛z˛õÓ˚ xy•z!ê˛!§ÈüÈÓ˚ @˝Ãy•ƒï˛yÓ˚ !ӣψÏÎ˚ó
.ä ~•z xy•zl xl%ÎyÎ˚# ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ܲÓ˚ˆÏÎyàƒï˛y !lô≈yÓ˚î !ӣψÏÎ˚ó
ã˛ä xyˆÏÓòlܲyÓ˚#Ó˚ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ ≤Ãy§!Dܲï˛y ≤çˆÏDó
SÈä xyˆÏÓòlܲyÓ˚# Ü,˛ï˛ ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÈüȧÇe´yhs˝ ܲyÎ≈ §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ
˛õ!Ó˚à!îï˛ •ˆÏÓ !ܲlyñ ˆ§•z !ӣψÏÎ˚–

107
≤Ã3≠ ~•z x!@˝ÃÙ !Óôyl ÓƒÓfliyÓ˚˚ í˛zˆÏj¢ƒ ܲ#⁄

í˛z≠ ~Ó˚ í˛zˆÏj¢ƒ=!° ˆÙyê˛yÙ%!ê˛Ë˛yˆÏÓ ~Ó˚ܲÙÈüüüÈ

ܲä xyˆÏÓòlܲyÓ˚# myÓ˚y !lˆÏï˛ ã˛°y ˆÜ˛ylG ˲!Ó£ÏƒÍ Ü˛Ù≈˛õsiyÓ˚ ܲÓ˚ˆÏÎyàƒï˛y ˛õ)ˆÏÓ≈•z
!lô≈yÓ˚îó
áä !ÓˆÏò!¢ §Ó˚y§!Ó˚ !Ó!lˆÏÎ˚yàÈüÈˆÜ˛ xyܲ£Ï≈î ܲÓ˚yó
àä xy•z!l ≤Ã!e´Î˚y •…y§ ܲÓ˚yó
âä Ü˛Ù ÓƒˆÏÎ˚ ~ÓÇ fl∫FSÈ˲yˆÏÓ ˆÜ˛ylG xyˆÏò¢ çy!Ó˚ ܲÓ˚y–

≤Ã4≠ !ç~§!ê˛ÈüÈÓ˚ xhs˝à≈ï˛ x!@˝ÃÙ !Óôyl x!ôܲyÓ˚#Ó˚ [Authority for Advance Ruling
(AAR)] àë˛l ˆÜ˛Ùl •ˆÏÓ⁄

í˛z≠ AAR !§!ç~§!êÈüÈÓ˚ ~ܲçl ~ÓÇ ~§!ç~§!êÈüÈÓ˚ ~ܲçl §ò§ƒ !lˆÏÎ˚ à!ë˛ï˛ •ˆÏÓ–
ïÑ˛yÓ˚y ÎÌye´ˆÏÙ ˆÜ˛w G Ó˚yçƒ §Ó˚ܲyÓ˚ myÓ˚y !lÎ%_´ •ˆÏÓl– ï˛ÑyˆÏòÓ˚ !lÎ%!_´Ó˚ ˆÎyàƒï˛yÙyl
xyò¢≈ !ç~§!ê ÈüÈÓ˚ ôyÓ˚y 95 xl%ÎyÎ˚# •ˆÏÓ–

≤Ã5≠ x!@˝ÃÙ !ÓôyˆÏlÓ˚ xƒy!˛õˆÏ°ê˛ x!ôܲyÓ˚# [Appellate Authority for Advance

Ruling (AAAR)] ܲ# G È~Ó˚ àë˛lï˛sf ˆÜ˛Ùl •ˆÏÓ⁄

í˛z≠ AAARüÈ~Ó˚ ܲyç •ˆÏÓ AARÈüÈ~Ó˚ ˆlGÎ˚y ˆÜ˛ylG !§k˛yhs˝ÈüȧÇe´yhs˝ ˆÜ˛ylG xy!˛õˆÏ°Ó˚
í˛z˛õÓ˚ !§k˛yhs˝ ˆlGÎ˚y– ~•z AAAR à!ë˛ï˛ •ˆÏÓ ò%çl §ò§ƒ myÓ˚y– ï˛ÑyÓ˚y •ˆÏÓl ÎÌye´ˆÏÙ
CBEC ÙˆÏlyl#ï˛ !§!ç~§!êÈüÈÓ˚ ˆÜ˛ylG !ã˛Ê˛ ܲ!Ù¢lyÓ˚ñ ~ÓÇ ~§!ç~§!êüÈÓ˚ ܲ!Ù¢lyÓ˚ñ
ÎÑyÓ˚ xô#ˆÏl ˙ xyˆÏÓòlܲyÓ˚# xyˆÏSÈl åôyÓ˚y 96ä–

≤Ã6≠ ܲï˛=!° AAR ~ÓÇ Ü˛ï˛=!° AAAR à!ë˛ï˛ •ˆÏÓ⁄

í˛z≠ ≤ÈÏï˛ƒÜ˛ Ó˚yˆÏçƒÓ˚ çlƒ ~ܲ!ê˛ Ü˛ˆÏÓ˚ AAR ~ÓÇ AAAR à!ë˛ï˛ •ˆÏÓ åôyÓ˚y 95
~ÓÇ 96ä–

≤Ã7≠ ܲyÓ˚ ˆ«˛ˆÏe x!@˝ÃÙ !Óôyl ≤ÈÏÎyçƒ⁄

í˛z≠ ôyÓ˚y 102 xl%ÎyÎ˚# AAR Óy AAAR à,•#ï˛ ˆÜ˛ylG !§k˛yhs˝ xyˆÏÓòlܲyÓ˚# Óy
˙ xyˆÏÓòlܲyÓ˚#Ó˚ ˆ«˛e#Î˚ ܲÓ˚ ܲï,≈˛˛õˆÏ«˛Ó˚ í˛z˛õÓ˚ xy•zlï˛ Ó°ÓÍ ÌyܲˆÏÓ– ~ ˆÌˆÏܲ

108
˛õ!Ó˚‹ÒyÓ˚ ˆÎ ˙ !§k˛yhs˝ ˙ Ó˚yˆÏçƒÓ˚ xlƒylƒ §Ùï%˛°ƒ ܲÓ˚ˆÏÎyàƒ Óƒ!_´˘Óƒ!_´ˆÏòÓ˚ í˛z˛õÓ˚
Óï˛≈yˆÏÓ ly– ~ê˛y ÷ô%Ùye x!@˝ÃÙ !ÓôylÈüÈ ~Ó˚ çlƒ xyˆÏÓòlܲyÓ˚#Ó˚ í˛z˛õÓ˚•z §#ÙyÓk˛
ÌyܲˆÏÓ–

≤Ã8≠ x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ ≤ÈÏÎyçƒï˛yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z≠ xy•zˆÏl ˆÜ˛ylG !l!ò≈‹T §ÙÎ˚§#Ùy ˆÓшÏô ˆòGÎ˚y •Î˚!l– ˛õ!Ó˚ÓˆÏï≈˛ ôyÓ˚y 102ÈüÈ~
Ó°y xyˆÏSÈ ˆÎ x!@˝ÃÙ !Óôyl ≤ÈÏÎyçƒ •ˆÏÓ ï˛ï˛!òl Îï˛!òl ly ~•z §Çe´yhs˝ Ù)° xy•zl
˛õ!Ó˚Óï˛≈l •ˆÏFSÈ–

≤Ã9≠ x!@˝ÃÙ !Óôyl !ܲ Óy!ï˛° •ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ ôyÓ˚y 103 xl%ÎyÎ˚# x!@˝ÃÙ !Óôyl ÷Ó˚& ˆÌˆÏܲ•z x!§k˛ (‘ab initio void’) ôÓ˚y
•ˆÏï˛ ˛õyˆÏÓ˚ Î!ò AAR Óy AAAR ˆòˆÏál ˆÎ ˙ xyˆÏò¢ ˆlGÎ˚yÓ˚ çlƒ xyˆÏÓòlܲyÓ˚#
ò%l≈#!ï˛Ó˚ xy◊Î˚ !lˆÏÎ˚ˆÏSÈ Óy ï˛Ìƒ ˆày˛õl˘!ÓÜ,˛ï˛ ܲˆÏÓ˚ˆÏSÈ– ˆ§•z ˛õ!Ó˚!fli!ï˛ˆÏï˛ x!@˝ÃÙ
!Óôyl Óƒ!ï˛ˆÏÓ˚ˆÏܲ !§!ç~§!ê /~§!ç~§!ê xy•zˆÏl ~•z ˆ«˛ˆÏe Îy !Ó!•ï˛ xyˆÏSÈ ï˛yÈüÈ•z
≤ÈÏÎyçƒ •ˆÏÓ åx!@˝ÃÙ !Óôyl ˆòGÎ˚y ˆÌˆÏܲ ï˛yˆÏܲ x!§k˛ ӈϰ ˛õ!Ó˚à!îï˛ Ü˛Ó˚yÓ˚ !òl
xÓ!ô §ÙÎ˚§#Ùy Óƒ!ï˛ˆÏÓ˚ˆÏܲä ~•z xyˆÏò¢ ΈÏÌy˛õÎ%_´ ÷ly!lÓ˚ ˛õÓ˚•z çy!Ó˚ ܲÓ˚ˆÏï˛
•ˆÏÓ–

≤Ã10≠ ܲ# ˛õk˛!ï˛ˆÏï˛ x!@˝ÃÙ !Óôyl ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ ôyÓ˚y 97 ~ÓÇ 98 ~ Ó!î≈ï˛ ˛õk˛!ï˛ xl%ÎyÎ˚# x!@˝ÃÙ !ÓôylüÈ~Ó˚ çlƒ xyˆÏÓòl ܲÓ˚y
ˆÎˆÏï˛ ˛õyˆÏÓ˚– ôyÓ˚y 97 xl%ÎyÎ˚# x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ çlƒ •zFS%Èܲ Óƒ!_´ˆÏܲ Ó!î≈ï˛ Ê˛Ù≈
xl%ÎyÎ˚# xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓ– ~•z Ê˛Ù≈ÈüÈ~Ó˚ !lò¢≈ ~ÓÇ !ÓhflÏy!Ó˚ï˛ ˛õk˛!ï˛ xyò¢≈
!ç~§!ê !Ó!ôˆÏï˛ Ó!î≈ï˛ Ü˛Ó˚y •ˆÏÓ–
ôyÓ˚y 98ÈüÈ~ x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ xyˆÏÓòˆÏlÓ˚ !Óã˛yˆÏÓ˚Ó˚ ˛õk˛!ï˛ !ÓhflÏy!Ó˚ï˛Ë˛yˆÏÓ Ó°y
xyˆÏSÈ– AAR xyˆÏÓòl˛õe!ê˛Ó˚ ~ܲ!ê˛ ≤Ã!ï˛!°!˛õñ xyˆÏÓòlܲyÓ˚# ˆÎ xy!ôܲy!Ó˚ˆÏܲÓ˚ xô#ˆÏl
xyˆÏSÈl ï˛ÑyÓ˚ ܲyˆÏSÈ ˛õy!ë˛ˆÏÎ˚ xyˆÏÓòl˛õe §¡∫!¶˛ï˛ l!Ì˛õe ˆã˛ˆÏÎ˚ ˛õyë˛yˆÏÓl– ï˛yÓ˚˛õÓ˚
AAR ˙ xyˆÏÓòl˛õe ~ÓÇ §¡∫!¶˛ï˛ ï˛Ìƒy!ò ˛õÓ˚#«˛y ~ÓÇ ≤ÈÏÎ˚yçl §yˆÏ˛õˆÏ«˛
xyˆÏÓòlܲyÓ˚#Ó˚ ÷ly!lG !lˆÏï˛ ˛õyˆÏÓ˚l– xï˛/˛õÓ˚ !ï˛!l ï˛ÑyÓ˚ xyˆÏòˆÏ¢ xyˆÏÓòl!ê˛ˆÏܲ
Ùylƒï˛y !òˆÏÎ˚ xÌÓy áy!Ó˚ç ܲˆÏÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏÓl–

109
≤Ã11≠ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ xyˆÏÓòl!ê˛ xyÓ!¢ƒÜ˛Ë˛yˆÏÓ Óy!ï˛° ӈϰ
àîƒ •ˆÏÓ⁄

í˛z≠ ôyÓ˚y 98å2ä xl%ÎyÎ˚# xyˆÏÓòl˛õe!ê˛ !l¡¨Ó!î≈ï˛ ˛õ!Ó˚!fli!ï˛ˆÏï˛ xyÓ!¢ƒÜ˛Ë˛yˆÏÓ Óy!ï˛°

ӈϰ àîƒ •ˆÏÓÈüüüÈ
ܲä Î!ò í˛z!aï˛ ≤ß¿!ê˛ ˆÜ˛ylG First Appellate Authority xÌÓy Appellate
Tribunal xÌÓy ˆÜ˛ylG ˆÜ˛yê≈˛ÈüÈ~Ó˚ !lÜ˛ê˛ !Óã˛yÓ˚yô#l ÌyˆÏܲó
áä Î!ò í˛z!aï˛ ≤ß¿!ê˛Ó˚ !ӣψÏÎ˚ ˆÜ˛ylG First Appellate Authority xÌÓy
Appellate Tribunal xÌÓy ˆÜ˛yê≈˛È ï˛ÑyÓ˚ !§k˛yhs˝ !òˆÏÎ˚ ÌyˆÏܲló
àä Î!ò í˛z!aï˛ ≤ß¿!ê˛ xyˆÏÓòlܲyÓ˚#Ó˚ xlƒ ˆÜ˛ylG ˆÜ˛Ï§ÈüÈ~ ~•z xy•zˆÏlÓ˚ ˆÜ˛ylG
ôyÓ˚y xl%ÎyÎ˚# !Óã˛yÓ˚yô#l ÌyˆÏܲó
âä Î!ò ˆÜ˛ylG Adjudicating Authority/Assessing Authority xyˆÏÓòlܲyÓ˚#Ó˚
ˆÜ˛ylG ˆÜ˛§ÈüÈ~Ó˚ í˛z˛õÓ˚ à,•#ï˛ !§k˛yhs˝ !lˆÏÎ˚ ÌyˆÏܲl ÎyÓ˚ !Ó£ÏÎ˚ ~ÓÇ Óï˛≈Ùyl
≤ß¿!ê˛Ó˚ !Ó£ÏÎ˚ ~ܲ •ˆÏÎ˚ ÌyˆÏܲó
Î!ò xyˆÏÓòl!ê˛ í˛z˛õˆÏÓ˚y_´ ܲyÓ˚î=!°Ó˚ Óy ˆÜ˛ylG ~ܲ!ê˛ Ü˛yÓ˚ˆÏîÓ˚ çlƒ Óy!ï˛°ˆÏÎyàƒ
ӈϰ àîƒ •Î˚ ï˛ˆÏÓ ï˛y Óy!ï˛° ܲÓ˚yÓ˚ ܲyÓ˚î ò!¢≈ˆÏÎ˚ ~ܲ!ê˛ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ–

≤Ã12≠ xyˆÏÓòl˛õe!ê˛ à,•#ï˛ •ˆÏÎ˚ ÎyÓyÓ˚ ˛õÓ˚ ܲÓ˚î#Î˚ ܲ#⁄

í˛z≠ Î!ò xyˆÏÓòl˛õe!ê˛ à,•#ï˛ •Î˚ ï˛ˆÏÓ AAR ï˛y à,•#ï˛ •ÓyÓ˚ 90 !òˆÏlÓ˚ ÙˆÏôƒ ï˛ÑyÓ˚
Ê˛Î˚§y°y ˆòˆÏÓl– !§k˛yhs˝ ˆlÓyÓ˚ ˛õ)ˆÏÓ≈ !ï˛!l xyˆÏÓòl˛õe!ê˛ ~ÓÇ xyˆÏÓòlܲyÓ˚# ~ÓÇ
§¡õ!ܲ≈ï˛ !Ó˲yà#Î˚ ≤Ã!ï˛!l!ô ≤Ãò_ ï˛yÓ˚ §¡õ!ܲ≈ï˛ §ÙhflÏ ï˛Ìƒy!ò ˛õÓ˚#«˛y ܲÓ˚ˆÏÓl–
!§k˛yhs˝ ˆlÓyÓ˚ ˛õ)ˆÏÓ≈ AARüÈ~Ó˚ ˛õˆÏ«˛ xyˆÏÓòlܲyÓ˚# ~ÓÇ §¡õ!ܲ≈ï˛ !§!ç~§!ê /
~§!ç~§!ê ~Ó˚ !Ó˲yà#Î˚ ≤Ã!ï˛!l!ôÓ˚ ÷ly!l ˆlGÎ˚yG xyÓ!¢ƒÜ˛–

≤Ã13≠ AARüÈ~Ó˚ §ò§ƒˆÏòÓ˚ ÙˆÏôƒ Ùï˛!ÓˆÏÓ˚yô ˆòáy !òˆÏ° ܲ# •ˆÏÓ ⁄

í˛z≠ AARüÈ~Ó˚ §ò§ƒ ò%çˆÏlÓ˚ ÙˆÏôƒ Î!ò Ùï˛!ÓˆÏÓ˚yô ˆòáy ˆòÎ˚ñ ï˛ˆÏÓ ï˛ÑyÓ˚y !Óï˛!ܲ≈ï˛
!Ó£ÏÎ˚!ê˛ Óy !Ó£ÏÎ˚=!° AAARüÈ~Ó˚ ܲyˆÏSÈ ˛õy!ë˛ˆÏÎ˚ ˆòˆÏÓl ï˛ÑyÓ˚ ÷ly!lÓ˚ çlƒ– Î!ò
AAARüÈ~Ó˚ §ò§ƒÓ˚yG !Óï˛!ܲ≈ï˛ !Ó£ÏÎ˚!ê˛ Óy !Ó£ÏÎ˚=!°Ó˚ í˛z˛õÓ˚ Ù˜Ïï˛ˆÏܲƒ í˛z˛õl#ï˛ •ˆÏï˛
ly ˛õyˆÏÓ˚l ï˛ˆÏÓ ôÓ˚y •ˆÏÓ ˆÎ !Óï˛!ܲ≈ï˛ !Ó£ÏÎ˚!ê˛ Óy !Ó£ÏÎ˚=!°Ó˚ í˛z˛õÓ˚ ˆÜ˛ylG x!@˝ÃÙ
!Óôyl ˆòGÎ˚y ÎyˆÏÓ ly–

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≤Ã14≠ AARÈüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ xy!˛õ° ܲÓ˚yÓ˚ ˛õk˛!ï˛=!° ܲ#⁄

í˛z≠ AAARüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ í˛z˛õÓ˚ xy!˛õ° ܲÓ˚yÓ˚ ˛õk˛!ï˛=!° xyò¢≈ !ç~§!ê xy•zˆÏlÓ˚
ôyÓ˚y 99 ~ÓÇ ôyÓ˚y 100ÈüÈˆï˛ Ó!î≈ï˛ xyˆÏSÈ–
Î!ò xyˆÏÓòlܲyÓ˚# AARÈüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ í˛z˛õÓ˚ !Ó«%˛∏˛ •l ï˛ˆÏÓ !ï˛!l !Óã˛yÓ˚ ˆã˛ˆÏÎ˚
AAARÈüÈ~Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~ܲ•z˲yˆÏÓ !§!ç~§!ê˘~§!ç~§!êÈüÈ~Ó˚
ˆ«˛e#Î˚ Óy ≤ÃhflÏy!Óï˛ xy!ôܲy!Ó˚ܲ åprescribed officerä Î!ò AARüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚
í˛z˛õÓ˚ !Ó«%˛∏˛ •l ï˛ˆÏÓ !ï˛!lG !Óã˛yÓ˚ ˆã˛ˆÏÎ˚ AAARÈüÈ~Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤ÃhflÏy!Óï˛ xy!ôܲy!Ó˚ܲ Ó°ˆÏï˛ ˆ§•z xy!ôܲy!Ó˚ܲˆÏܲ•z ˆÓyV˛yˆÏÓ !Î!l §Ç!Ÿ’‹T !§!ç~§!ê
/~§!ç~§!ê !Ó˲yà myÓ˚y ÙˆÏlyl#ï˛ •ˆÏÓl– §yôyÓ˚îï˛ §Ç!Ÿ’‹T xy!ôܲy!Ó˚ܲ Ó°ˆÏï˛ ˆ§•z
xy!ôܲy!Ó˚ܲˆÏܲ•z ˆÓyV˛yˆÏÓ ÎÑyÓ˚ xô#ˆÏl xyˆÏÓòlܲyÓ˚# xyˆÏSÈl– ~§Ó ˆ«˛ˆÏe ˆ«˛e#Î˚
!§!ç~§!ê /~§!ç~§!ê xy!ôܲy!Ó˚ܲ•z §Ç!Ÿ’‹T xy!ôܲy!Ó˚ܲ–
x!@˝ÃÙ !Óôyl ˛õyGÎ˚yÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ•z xy!˛õ° çÙy !òˆÏï˛ •ˆÏÓ ~ÓÇ ˆ§•z
xy!˛õ° !l!ò≈‹T Ê˛Ù≈ÈüÈ~ !l!ò≈‹T ˛õk˛!ï˛ˆÏï˛ Îyã˛y•z ܲÓ˚yÓ˚ ˛õÓ˚•z çÙy !òˆÏï˛ •ˆÏÓ– ~•z
!l!ò≈‹T Ê˛Ù≈ ~ÓÇ !l!ò≈‹T ˛õk˛!ï˛ xyò¢≈ !§!ç~§!ê !Ó!ôˆÏï˛ Ó!î≈ï˛ ÌyܲˆÏÓ–
xƒy!˛õˆÏ°ê˛ xÌ!Ó˚!ê˛ xy!˛õˆÏ°Ó˚ §Ç!Ÿ’‹T ˛õˆÏ«˛Ó˚ ÷ly!l !lˆÏÎ˚ xy!˛õ° çÙy •GÎ˚yÓ˚
lÓÁ•z !òˆÏlÓ˚ ÙˆÏôƒ ï˛ÑyÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏÓl– Î!ò AAARüÈ~Ó˚ §ò§ƒÓ˚y !Ó£ÏÎ˚!ê˛Ó˚
í˛z˛õÓ˚ Ù˜Ïï˛ˆÏܲƒ í˛z˛õl#ï˛ •ˆÏï˛ ly ˛õyˆÏÓ˚l ï˛ˆÏÓ ôÓ˚y •ˆÏÓ ˆÎ !Óï˛!ܲ≈ï˛ !Ó£ÏÎ˚!ê˛Ó˚ í˛z˛õÓ˚
ˆÜ˛ylG x!@˝ÃÙ !Óôyl ˆòGÎ˚y ÎyˆÏÓ ly–

≤Ã15≠ AAR Óy AAAR !ܲ ï˛ÑyˆÏòÓ˚ •z§%ƒ ܲÓ˚y !ÓôylÈüÈ~Ó˚ ºÙ §ÇˆÏ¢yôl ܲˆÏÓ˚ ˆÜ˛ylG
xyˆÏò¢ •z§%ƒ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑy– ôyÓ˚y 101 AAR G AAARüÈˆÜ˛ ï˛ÑyˆÏòÓ˚ •z§%ƒ ܲÓ˚y xyˆÏòˆÏ¢Ó˚˚ ºÙ §ÇˆÏ¢yôˆÏlÓ˚
çlƒ ≤ÈÏÎ˚yçl#Î˚ ˛õ!Ó˚Ùyç≈l ܲÓ˚yÓ˚ «˛Ùï˛y !òˆÏÎ˚ˆÏSÈ– ï˛ˆÏÓ ï˛y xyˆÏòˆÏ¢Ó˚ 6 ÙyˆÏ§Ó˚
ÙˆÏôƒ•z ܲÓ˚ˆÏï˛ •ˆÏÓ– ~•z ôÓ˚ˆÏlÓ˚ Ë%˛° AAR˘AAAR myÓ˚y ˛õ!Ó˚°!«˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚
xÌÓy §Ç!Ÿ’‹T xyˆÏÓòlܲyÓ˚# Óy ~°yܲyÓ˚ òy!Î˚c≤ÃyÆ !§!ç~§!ê/~§!ç~§!ê xy!ôܲy!Ó˚ܲ
myÓ˚yG AAR ˘AAARüÈ~Ó˚ ˆàyã˛ˆÏÓ˚ xyly ˆÎˆÏï˛˛ ˛õyˆÏÓ˚–

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 18 !l‹õ!_ ܲ!Ù¢l
SETTLEMENT COMMISSION

≤Ã1≠ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ ˆÙÔ!°Ü˛ í˛zˆÏj¢ƒ ܲ#⁄

í˛z≠ ~•z ܲ!Ù¢ˆÏlÓ˚ Ù)° í˛zˆÏj¢ƒ=!° !l¡¨Ó˚*˛õÈüüüÈ

1ä ܲÓ˚òyï˛yˆÏܲ ˆÜ˛ylG ܲÓ˚ÈüȧÇe´yhs˝ !ÓÓyò Ù#ÙyǧyÓ˚ çlƒ !Óܲ“ ÓƒÓfliy ܲˆÏÓ˚
ˆòGÎ˚y–
2ä §ÙÎ˚§yˆÏ˛õ«˛ G ÓƒÎ˚Ó‡° xy•z!l ≤Ã!e´Î˚y ~!í˛¸ˆÏÎ˚ !ç~§!ê˛ ≤ÃòylÈüȧÇe´yhs˝
!Óï˛Ü˛≈˘!ÓÓyˆÏòÓ˚ o&ï˛˛ !l‹õ!_–
3ä ܲÓ˚ ~í˛¸yˆÏly ܲÓ˚òyï˛yˆÏòÓ˚ !ÓÓyò !Ù!ê˛ˆÏÎ˚ o&ï˛ Ü˛Ó˚ ≤ÃòyˆÏlÓ˚ §%ˆÏÎyà ܲˆÏÓ˚ ˆòGÎ˚y–
4ä ~!ê˛ ~ܲ!ê˛ ˆÊ˛yÓ˚yÙ ˆÎáyˆÏl ܲÓ˚òyï˛yÓ˚y ïÑ˛yˆÏòÓ˚ ܲÓ˚ÈüȧÇe´yhs˝ òyˆÏÎ˚Ó˚ §!ë˛Ü˛
~ÓÇ §¡õ)î≈ !ÓÓÓ˚î ˆây£ÏîyÓ˚ myÓ˚y ï˛ÑyˆÏòÓ˚ ˆÜ˛§=!°Ó˚ !ÓˆÏÓã˛ly G Ê˛Î˚§y°y
ã˛y•zˆÏï˛ ˛õyÓ˚ˆÏÓl–
5ä ܲÓ˚ÈüȧÇe´yhs˝ !ÓÓyˆÏòÓ˚ o&ï˛ !l‹õ!_ˆÏï˛ í˛zͧy!•ï˛ ܲÓ˚y ÎyˆÏï˛ !ܲS%È !ӈϢ£Ï
ˆ«˛ˆÏe ܲÓ˚òyï˛y ÙyÙ°y Ó˚&ç% åprosecutionä •GÎ˚yÓ˚ ò%!Ÿã˛hs˝y ˆÌˆÏܲ Ù%_´ •ˆÏï˛
˛õyˆÏÓ˚l–

≤Ã2≠ xyhs˝/Ó˚yçƒ ~ÓÇ xhs˝/Ó˚yçƒ !ÓÓyò !ܲ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÙê˛yˆÏly §Ω˛Ó⁄

í˛z≠ xyò¢≈ !ç~§!ê xy•zl xl%ÎyÎ˚# ÷ô%Ùye xy•z!ç~§!ê xy•zˆÏl•z åôyÓ˚y 11 ˆÌˆÏܲ
26ä !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy ˆòGÎ˚y xyˆÏSÈ– ~Ó˚ ˆÌˆÏܲ ~ê˛y•z ≤Ãï˛#Î˚Ùyl •Î˚ ˆÎ
~•z !Óôyl xl%ÎyÎ˚# ˆÜ˛ylG ˆÜ˛§ ÎyÓ˚ ÙˆÏôƒ xhs˝/Ó˚yçƒ Ü˛Ó˚ˆÏÎyàƒï˛y xyˆÏSÈ ï˛yÓ˚ !l‹õ!_
§Ω˛Ó lÎ˚– ï˛Ìy!˛õ Ó˚yçƒ ≤ây§l Î!ò ã˛yl ï˛y•ˆÏ° ï˛ÑyÓ˚y xy•z!ç~§!ê xy•zˆÏl ≤ÃhflÏy!Óï˛

112
Ùy˛õò[˛˛ åTEMPLATEä xl%ÎyÎ˚# ˆ§ê˛y ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ !§!ç~§!ê xy•zˆÏlG
~Ó˚Ü˛Ù ≤ÈÏï˛ƒÜ˛!ê˛ Ó˚yˆÏçƒÓ˚ çlƒñ xy•z!ç~§!ê xy•zˆÏlÓ˚ !Óôyl xl%ÎyÎ˚#ñ ~•z §¡õ!ܲ≈ï˛
§%ˆÏÎyà˘§%!Óôy Ó˚yáy ˆÎˆÏï˛ ˛õyˆÏÓ˚–

≤Ã3≠ xyò¢≈ !ç~§!ê xy•zˆÏlÓ˚ !l‹õ!_ åsettlementä !Óôyl xl%ÎyÎ˚# ˆÜ˛§ Ó°ˆÏï˛ Ü˛#
ˆÓyV˛yÎ˚⁄

í˛z≠ ôyÓ˚y 11 xl%ÎyÎ˚# ˆÜ˛§ ÙyˆÏl xy•z!ç~§!ê xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê xyˆÏÓ˚y˛õñ
xƒyˆÏ§§ˆÏÙrê˛ G §Ç@˝Ã• §Çe´yhs˝ xy•z!l ܲyÓ˚ÓyÓ˚ Îy xy•z!ç~§!ê xy!ôܲy!Ó˚ܲ xÌÓy
First Appellate AuthorityÈüÈÓ˚ ܲyˆÏSÈ ï˛Í§Çe´yhs˝ !ÓÓyò˘!Óï˛Ü˛≈ §ÙyôyˆÏlÓ˚ çlƒ ˆ˛õ¢
ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– ˆÜ˛§ ÙyˆÏl ˆ§•z xyˆÏò¢ˆÏܲG ôÓ˚y •ˆÏÓ ÎyÓ˚ xy!˛õ° xyˆÏÓòˆÏlÓ˚ §ÙÎ˚§#Ùy
x!ï˛e´Ù ܲˆÏÓ˚!l– ~•z §ÇK˛yˆÏï˛ ~ê˛yG Óƒyáƒy ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ˆÎ §ÙhflÏ xy!˛õ° !l!ò≈‹T
§ÙˆÏÎ˚Ó˚ ˛õˆÏÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ xÌÓy ˆÎ ˆÜ˛§ í˛zFã˛ï˛Ó˚ xy!ôܲy!Ó˚ܲ myÓ˚y !l¡¨ï˛Ó˚
xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ˛õ%l!Ó≈ˆÏÓã˛lyÓ˚ çlƒ ˛õyë˛yˆÏly •ˆÏÎ˚ˆÏSÈ ï˛y xhs˝Ë%˛≈_´ •ˆÏÓ ly–

≤Ã4≠ ~•z !l‹õ!_ xyˆÏÓòˆÏlÓ˚ !Óã˛yÓ˚˘÷ly!lÓ˚ çlƒ ܲ!Ù¢ˆÏlÓ˚ §ò§ƒ ܲyÓ˚y •ˆÏÓl⁄

í˛z≠ Ó˚yçƒ §Ë˛y˛õ!ï˛ åˆfiê˛ê˛ ˆã˛Î˚yÓ˚Ùƒyläñ G xlƒylƒ ò%•z §òˆÏ§ƒÓ˚ myÓ˚y à!ë˛ï˛ lƒyÎ˚y§l
åˆÓMÈ˛ä ≤ÈÏï˛ƒÜ˛!ê˛ xyˆÏÓòl ÷lˆÏÓl– Ó˚yçƒ §Ë˛y˛õ!ï˛ •ˆÏÓl •y•z ˆÜ˛yˆÏê˛≈Ó˚ ~ܲçl
ܲÙ≈Ó˚ï˛ xÌÓy xÓ§Ó˚≤ÃyÆ !Óã˛yÓ˚˛õ!ï˛ ~ÓÇ xlƒ ò%çl §ò§ƒ •ˆÏÓl ≤ÃyˆÏÎ˚y!àܲ
åˆê˛Ü˛!lܲƒy°ä §ò§ƒ ÎÑyˆÏòÓ˚ !§!ç~§!ê ≤ây§l ˆÌˆÏܲ ˆlGÎ˚y •ˆÏÓ–

≤Ã5≠ !l‹õ!_ xyˆÏÓòˆÏlÓ˚ ÷ly!lˆÏï˛ §ò§ƒˆÏòÓ˚ Ùï˛y˜ÏlˆÏܲƒÓ˚ ˆ«˛ˆÏe ܲ# •ˆÏÓ⁄

í˛z≠ xy•z!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 14 xl%ÎyÎ˚# Îál §ò§ƒˆÏòÓ˚ ÙˆÏôƒ ˆÜ˛ylG !ӣψÏÎ˚
Ùï˛y˜Ïlܲƒ •ˆÏÓ ï˛ál §Çáƒy!ôˆÏܲƒÓ˚ Ùï˛ÈüÈ•z @˝Ãy•ƒ •ˆÏÓ– ~ê˛yG Ó°y xyˆÏSÈ ˆÎ Î!ò
x§%fliï˛yñ xl%˛õ!fli!ï˛ Óy ¢)lƒ˛õˆÏòÓ˚ ܲyÓ˚ˆÏî ï,˛ï˛#Î˚ §ò§ƒ xl%˛õ!fliï˛ ÌyˆÏܲl ï˛ˆÏÓ í˛z˛õ!fliï˛
ò%•z §ò§ƒ•z !§k˛yhs˝ !lˆÏï˛ ˛õyÓ˚ˆÏÓl– ˆ§áyˆÏl Î!ò Ùï˛y˜Ïlܲƒ ˆòáy ˆòÎ˚ ï˛ˆÏÓ !Ó£ÏÎ˚!ê˛
ï,˛ï˛#Î˚ §òˆÏ§ƒÓ˚ !ÓˆÏÓã˛lyÓ˚ çlƒ ˛õyë˛yˆÏly •ˆÏÓ ~ÓÇ §Çáƒy!ôˆÏܲƒÓ˚ Ùï˛ÈüÈ•z @˝Ãy•ƒ •ˆÏÓ–

≤Ã6≠ !l‹õ!_Ó˚ xyˆÏÓòl ˆÜ˛ ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄

í˛z≠ ܲˆÏÓ˚Ó˚ xyGï˛yË%˛_´ ˆÎ ˆÜ˛ylG Óƒ!_´ ÎÑyˆÏܲ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ !Óôyl xl%ÎyÎ˚#

113
ܲyÓ˚î ò¢≈yˆÏlyÓ˚ !lˆÏò≈¢ åShow Cause Noticeä ˛õyë˛yˆÏly •ˆÏÎ˚ˆÏSÈ ~ÓÇ ˆÎê˛y Adju-
dicating Authority Óy First Appellate AuthorityÈüÈÓ˚ !lÜ˛ê˛ !Óã˛yÓ˚yô#l Ó˚ˆÏÎ˚ˆÏSÈñ
!ï˛!l•z xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# ~•z !l‹õ!_Ó˚ xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl–

≤Ã7≠ !l‹õ!_Ó˚ xyˆÏÓòl˛õˆÏeÓ˚ §yˆÏÌ ≤ÈÏòÎ˚ xyÓ!¢ƒÜ˛ ï˛ÌƒyÓ°# ܲ# •ˆÏÓ⁄

í˛z≠ !l‹õ!_Ó˚ xyˆÏÓòl˛õˆÏe !l¡¨!°!áï˛ ï˛ÌƒyÓ°#Ó˚ §!ë˛Ü˛ ˆây£Ïîy xyÓ!¢ƒÜ˛ÈüüüÈ

1ä ˆòÎ˚ ܲÓ˚ Îy xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ≤Ãܲy¢ ܲÓ˚y •Î˚!ló
2ä ˆ§•z ≤ÈÏòÎ˚ ܲÓ˚ !lÓ˚*˛õˆÏîÓ˚ ˛õk˛!ï˛ó
3ä x!ï˛!Ó˚_´ ܲÓ˚ Îy !ï˛!l ≤ÈÏòÎ˚ !•§yˆÏÓ fl∫#ܲyÓ˚ ܲˆÏÓ˚ !lˆÏFSÈló
4ä xlƒylƒ ï˛Ìƒy!òñ ˆÎÙl Ë%˛° ˆ◊î#!Ólƒy§ åmisclassificationä Óy ܲÓ˚SÈyˆÏí˛¸Ó˚
!ÓK˛!Æ (exemption notification)ÈüüüÈÎyÓ˚ ܲyÓ˚ˆÏî âyê˛!ï˛ ˛õ!Ó˚°!«˛ï˛ •Î˚–

≤Ã8≠ !l‹õ!_Ó˚ xyˆÏÓòl˛õˆÏeÓ˚ @˝Ã•îˆÏÎyàƒï˛y !lô≈yÓ˚ܲ ¢ï˛≈yÓ°# ܲ#⁄

í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# !l¡¨!°!áï˛ ¢ï˛≈yÓ°#Ó˚ ˛õ!Ó˚˛õ)Ó˚î xyÓ!¢ƒÜ˛ÈüüüÈ

ܲä xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xyˆÏÓòlܲyÓ˚# ï˛ÑyÓ˚ ≤ÈÏòÎ˚ !Ó˚ê˛yl≈=!° çÙy !òˆÏÎ˚ˆÏSÈl
xÌÓy !l‹õ!_ ܲ!Ù¢l í˛z˛õÎ%_´ !Óã˛yÓ˚ !ÓˆÏÓã˛lyÓ˚ ˛õÓ˚ ï˛ÑyˆÏܲ ~•z !ӣψÏÎ˚ SÈyí˛¸
!òˆÏÎ˚ˆÏSÈlñ ~ˆÏ«˛ˆÏe !l‹õ!_ ܲ!Ù¢l ˆÜ˛yl Î%!_´ˆÏï˛ §v‹T •ˆÏ°l ˆÎ ˙ Óƒ!_´Ó˚
!Ó˚ê˛yl≈ çÙy ly ˆòGÎ˚yÓ˚ !˛õSȈÏl !ܲS%È Î%!_´˛õ)î≈ ܲyÓ˚î !SÈ° ï˛y l!ÌÓk˛ ܲˆÏÓ˚
Ó˚yáˆÏÓl–
áä xyˆÏÓòlܲyÓ˚# •Î˚ ≤ÈÏòÎ˚ ܲÓ˚ÈüȧÇe´yhs˝ ˆÜ˛yˆÏly ˆ¢yÈüÈÜ˛ç ˆly!ê˛§ (SCN)
ˆ˛õˆÏÎ˚ˆÏSÈl xÌÓy í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ åxy•z!ç~§!ê˛ä myÓ˚y ܲÓ˚ òy!Ó §%!l!Ÿã˛ï˛
ܲˆÏÓ˚ lƒyÎ˚!lî≈Î˚ xyˆÏò¢ åAdjudication Orderä çy!Ó˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ ï˛y
First Appellate Authority (FAA)üÈÓ˚ !lÜ˛ê˛ !Óã˛yÓ˚yô#l Ó˚ˆÏÎ˚ˆÏSÈ–
àä x!ï˛!Ó˚_´ ≤ÈÏòÎ˚ ܲÓ˚ Îy xyˆÏÓòlܲyÓ˚# ïÑ˛yÓ˚ xyˆÏÓòˆÏl fl∫#ܲyÓ˚ ܲˆÏÓ˚ !lˆÏÎ˚ˆÏSÈlñ
ï˛yÓ˚ ˛õ!Ó˚Ùyî 5 °«˛ ê˛yܲyÓ˚ x!ôܲó ~ÓÇ
âä xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 36 xl%ÎyÎ˚# xyˆÏÓòlܲyÓ˚# x!ï˛!Ó˚_´ ≤ÈÏòÎ˚ ܲÓ˚
≤ÈÏÎyçƒ §%ò §ˆÏÙï˛ çÙy ܲˆÏÓ˚ˆÏSÈl–

≤Ã9≠ ˆÜ˛yl ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ !l‹õ!_Ó˚ xyˆÏÓòl @˝Ãy•ƒ •ˆÏÓ ly⁄

í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# !l¡¨!°!áï˛ ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ü˛!Ù¢l

114
xyˆÏÓòl!ê˛ˆÏܲ @˝Ãy•ƒ ܲÓ˚ˆÏÓl lyÈüüüÈ
1ä Î!ò ˆÜ˛§!ê˛ xƒy!˛õˆÏ°ê˛ ê˛∆y•zÓ%ƒly° xÌÓy ˆÜ˛yˆÏê˛≈Ó˚ !Óã˛yÓ˚yô#l ÌyˆÏܲó
2ä Î!ò xyˆÏÓòl!ê˛Ó˚ !Ó£ÏÎ˚Ó› ܲˆÏÓ˚Ó˚ •yÓ˚ xÌÓy ܲˆÏÓ˚Ó˚ ≤ÈÏÎyçƒï˛y §Çe´yhs˝ •Î˚ó
3ä Î!ò ≤ÃhflÏy!Óï˛ !Ê˛ ly ˆòGÎ˚y •Î˚–

≤Ã10≠ !l‹õ!_Ó˚ xyˆÏÓòlܲyÓ˚# !ܲ ï˛ÑyÓ˚ xyˆÏÓòl˛õe ~ܲÓyÓ˚ çÙy !òˆÏÎ˚ ï˛yÓ˚˛õÓ˚ ≤Ãï˛ƒy•yÓ˚
ܲˆÏÓ˚ !lˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ ly– xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# ˆÜ˛ylG xyˆÏÓòl˛õe ~ܲÓyÓ˚ çÙy
•ˆÏÎ˚ ˆàˆÏ° ï˛y ≤Ãï˛ƒy•yÓ˚ ܲÓ˚y ÎyˆÏÓ ly–

≤Ã11≠ !l‹õ!_ ܲ!Ù¢l ܲ# ôÓ˚ˆÏlÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ !l‹õ!_ ܲ!Ù¢l ˆ§•z §ÙhflÏ xyˆÏò¢ ˛çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl ÎyˆÏï˛ !l¡¨!°!áï˛
!Ó£ÏÎ˚=!°Ó˚ !l‹õ!_Ó˚ ≤ß¿ ÌyܲˆÏÓÈüüüÈ
1ä xyˆÏÓòlܲyÓ˚#Ó˚ ≤ÈÏòÎ˚ ܲÓ˚ñ §%òñ ç!Ó˚Ùyly xÌÓy ò[˛ åÎ!ò ~•z Ó˚y!¢ !e¢ !òˆÏlÓ˚
xÌÓy Ó!ô≈ï˛ !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ ly ˆòGÎ˚y •Î˚ ï˛ˆÏÓ ï˛y !§!ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 54 xl%ÎyÎ˚# í˛z˛õÎ%_´ §%ò §ˆÏÙï˛ í˛zk˛yÓ˚ ܲÓ˚y •ˆÏÓä åôyÓ˚y 16äó
2ä !l‹õ!_Ó˚ xhs˝à≈ï˛ Ó˚y!¢ ܲ#˲yˆÏÓ ˆ˛õˆÏÙrê˛ Ü˛Ó˚y •ˆÏÓ åôyÓ˚y 16äó
3ä xyˆÏÓòˆÏlÓ˚ !òl ˛õÎ≈hs˝ xyˆÏÓòlܲyÓ˚#Ó˚ !ÓÓ˚&ˆÏk˛ xy•z!ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG
ÙyÙ°y Ó˚&ç% ly •ˆÏÎ˚ ÌyܲˆÏ° ~ÓÇ Î!ò !l‹õ!_ ܲ!Ù¢l §v‹T •l ~ÓÇ ÙˆÏl
ܲˆÏÓ˚l ˆÎ xyˆÏÓòlܲyÓ˚# ï˛ÑyÓ˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y §!ë˛Ü˛ ~ÓÇ ˛õ)î≈yD˲yˆÏÓ ≤Ãܲy¢
ܲˆÏÓ˚ˆÏSÈlñ ï˛ˆÏÓ xyˆÏÓòlܲyÓ˚#ˆÏܲ ÙyÙ°y Ó˚&ç% •GÎ˚y ˆÌˆÏܲ !lÓ˚y˛õ_y ≤Ãòyl ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l åôyÓ˚y 20äó
4ä xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# ≤ÈÏòÎ˚ ç!Ó˚ÙylyÓ˚ ˆÌˆÏܲ §¡õ)î≈ xÌÓy xyÇ!¢Ü˛
!lÓ˚y˛õ_y ≤Ãòyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l åôyÓ˚y 20äó
5ä ܲ!Ù¢ˆÏlÓ˚ ܲyˆÏSÈ ˆÜ˛ylG ˆÜ˛§ !Óã˛yÓ˚yô#l Ìyܲyܲy°#l xyˆÏÓòlܲyÓ˚#Ó˚ §¡õ!_Ó˚
¢ï˛≈yô#l §ÇÎ%!_´Ü˛Ó˚ˆÏîÓ˚ åˆ≤Ãy!˲§ly° xƒyê˛yã˛ˆÏÙrê˛ä xyˆÏò¢ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– Î!ò
~•z §Çe´yhs˝ ≤ÈÏòÎ˚ xÌ≈ xyˆÏÓòlܲyÓ˚# §¡õ)î≈ Ó˚*ˆÏ˛õ ≤Ãòyl ܲˆÏÓ˚ ÌyˆÏܲl ~ÓÇ
ˆ§•zÈ §Çe´yhs˝ ˜Óô l!Ì Ü˛!Ù¢ˆÏlÓ˚ ܲyˆÏSÈ ˆ˛õ¢ ܲÓ˚y •Î˚ ï˛ˆÏÓ í˛z˛õˆÏÓ˚y_´
§ÇÎ%!_´Ü˛Ó˚ˆÏîÓ˚ xyˆÏò¢ áy!Ó˚ç ӈϰ àîƒ •ˆÏÓ åôyÓ˚y 17äó
6ä Î!ò ܲ!Ù¢l ÙˆÏl ܲˆÏÓ˚l ˆÎ xyˆÏÓòlܲyÓ˚# ܲ!Ù¢ˆÏlÓ˚ §yˆÏÌ ÎˆÏÌ‹T §•ˆÏÎy!àï˛y
ܲÓ˚ˆÏSÈl ly ï˛y•ˆÏ° ܲ!Ù¢l ˆÜ˛§!ê˛ ˆ«˛e#Î˚ xy•z!ç~§!ê˛ xy!ôܲy!Ó˚ܲ xÌÓy

115
 FAAüÈÓ˚ ܲyˆÏSÈ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l– ˆ§•z ˆ«˛ˆÏeñ §Ç!Ÿ’‹T xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç
xy!ôܲy!Ó˚ܲ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ ܲyˆÏSÈ ≤Ãò_ l!Ì˛õe xÌÓy ܲ!Ù¢l myÓ˚y Ü,˛ï˛
ï˛òˆÏhs˝Ó˚ Ê˛°yÊ˛°ˆÏܲ !lˆÏçÓ˚ !Óã˛yˆÏÓ˚Ó˚ ܲyˆÏç °yàyˆÏï˛ ˛õyÓ˚ˆÏÓl åôyÓ˚y 21äó
7ä ~•z ˆÜ˛§ÈüȧÇe´yhs˝ ˆÜ˛ylG !Ó£ÏÎ˚ ˆÎ!ê˛Ó˚ !§k˛yhs˝ xyˆÏà ˆlGÎ˚y •ˆÏÎ˚ ˆàˆÏSÈñ ï˛y
˛õ%l!Ó≈ˆÏÓã˛ly ܲÓ˚ˆÏï˛ ~ÓÇ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~•z !§k˛yhs˝ ï˛ál•z
ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ Î!ò ≤Ã!e´Î˚y ˆ¢£Ï •GÎ˚yÓ˚ ˛õÑyã˛ ÓSÈÓ˚ ˛õ)î≈ ly •ˆÏÎ˚ ÌyˆÏܲ
åxyˆÏÓòˆÏlÓ˚ !òl ˛õÎ≈hs˝ ôÓ˚ˆÏ°ä G ~•z !ӣψÏÎ˚ xyˆÏÓòlܲyÓ˚# Ó˚y!ç ÌyˆÏܲl
åôyÓ˚y 18ä–

≤Ã12≠ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ü˛!Ù¢ˆÏlÓ˚ xyˆÏò¢ ≤Ãï˛ƒy•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ 1ä ܲ!Ù¢ˆÏlÓ˚ xyˆÏò¢ x!§k˛ åvoidä ӈϰ àîƒ •ˆÏÓ Î!ò ˆòáy ÎyÎ˚ ˆÎ ˆ§•z
xyˆÏò¢ ≤Ãï˛yÓ˚îy åfraudä xÌÓy !Ù̃y Óî≈ly åmisrepresentationä myÓ˚y
°y˲ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– xï˛/˛õÓ˚ xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛ xÌÓy xƒy!˛õˆÏ°ê˛
xÌ!Ó˚!ê˛ ˆ§•z ˆÜ˛§!ê˛Ó˚ ≤ÃÌÙ ˆÌˆÏܲ ˛õ%l!Ó≈ˆÏÓã˛ly ܲÓ˚ˆÏÓl ~ÓÇ ï˛y ˆ¢£Ï
ܲÓ˚ˆÏÓl !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ ܲySÈ ˆÌˆÏܲ ~•z ÙˆÏÙ≈ K˛yï˛ •ÓyÓ˚ ï˛y!Ó˚ˆÏáÓ˚
ˆÌˆÏܲ ò%•z ÓSȈÏÓ˚Ó˚ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ åôyÓ˚y 16äó
2ä ≤Ã!§!ܲí˛z¢l Óy ç!Ó˚ÙylyÓ˚ ˆÌˆÏܲ !lÓ˚y˛õ_y ≤ÃòylܲyÓ˚# !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚
xyˆÏò¢ ≤Ãï˛ƒy•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ Î!ò ˆòáy ÎyÎ˚ ˆÎ ~•z xyˆÏò¢ çy!Ó˚
ܲÓ˚yÓ˚ ˆ«˛ˆÏe xyˆÏÓòlܲyÓ˚# ˆÜ˛ylG ï˛Ìƒ ˆày˛õl ܲˆÏÓ˚ˆÏSÈl Óy ˆÜ˛ylG Ë%˛°
ï˛Ìƒ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ xÌÓy !l‹õ!_Ó˚ xyˆÏò¢ xl%ÎyÎ˚# !l!ò≈‹T Ó˚y!¢ §ÙÎ˚ÙˆÏï˛y
çÙy !òˆÏï˛ ÓƒÌ≈ •ˆÏÎ˚ˆÏSÈl åôyÓ˚y 20ä–

≤Ã13≠ ܲyÓ˚y !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l ly⁄

í˛z≠ !l¡¨!°!áï˛ Óƒ!_´Ó˚y !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l lyüüüÈ

1ä ~ܲ•z Óƒ!_´ ò%ÓyÓ˚ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl lyó
2ä ˆÜ˛ylG !ӣψÏÎ˚ !l‹õ!_ÈüȧÇe´yhs˝ xyˆÏò¢ çy!Ó˚ •GÎ˚yÓ˚ ˛õÓ˚ Î!ò ˆòáy ÎyÎ˚ ˆÎ
˙ ˆÜ˛§ÈüȧÇe´yhs˝ ˆÎ ˆÜ˛ylG x˛õÓ˚yˆÏô §Ç!Ÿ’‹T Óƒ!_´ xy•z!ç~§!ê˛ xy•zˆÏl
ˆòy£Ï# §yÓƒhflÏ åconvictedä •ˆÏÎ˚ˆÏSÈl ï˛y•ˆÏ° ˙ Óƒ!_´ xyÓ˚ ˆÜ˛ylG !l‹õ!_Ó˚
xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl ly– ~SÈyí˛¸yG ܲ!Ù¢ˆÏlÓ˚ §ˆÏD x§•ˆÏÎy!àï˛yÓ˚ çlƒ
ÎÑyÓ˚ ˆÜ˛§ §Ç!Ÿ’‹T xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛Ó˚ ܲyˆÏSÈ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏly •ˆÏÎ˚ˆÏSÈñ
!ï˛!lG xyÓ˚ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl ly åôyÓ˚y 23ä–

116
≤Ã14≠ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ «˛Ùï˛y ܲ#⁄

í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ 25 ~ÓÇ 26 ôyÓ˚yÎ˚ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ «˛Ùï˛y G ܲÙ≈˛õk˛!ï˛Ó˚

!ӣψÏÎ˚ !ÓhflÏy!Ó˚ï˛ Ë˛yˆÏÓ xyˆÏ°yã˛ly ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– Code of Civil Procedure, 1908
xl%ÎyÎ˚# ~ܲ!ê˛ ˆòGÎ˚y!l xyòy°ˆÏï˛Ó˚ !ܲS%È x!ôܲyÓ˚ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ í˛z˛õÓ˚ lƒhflÏ
åvestedä xyˆÏSÈ– ˆÜ˛ylG Óƒ!_´Ó˚ ˛õÓ˚#«˛îñ ~ÓÇ ï˛ÑyˆÏܲ !•§yˆÏÓÓ˚ áyï˛y ~ÓÇ xlƒylƒ
≤ÃyÙyîƒ ï˛Ìƒ ˆ˛õ¢ ܲÓ˚ˆÏï˛ Óyôƒ ܲÓ˚yÓ˚ x!ôܲyÓ˚ ܲ!Ù¢ˆÏlÓ˚ í˛z˛õÓ˚ lƒhflÏ xyˆÏSÈ– Code
of Criminal Procedure, 1973ÈüÈ~Ó˚ ôyÓ˚y 195ÈüÈ~ ≤Ãò_ x!ôܲyÓ˚ xl%ÎyÎ˚# !l‹õ!_
ܲ!Ù¢l ~ܲ!ê˛ deemed ˆÜ˛yê˛≈ !•§yˆÏÓ ˛õ!Ó˚à!îï˛– IPC 1860üÈ~Ó˚ ôyÓ˚y 193 ~ÓÇ
228 xl%ÎyÎ˚#ñ ~ÓÇ ôyÓ˚y 196ÈüÈ~Ó˚ í˛zˆÏjˆÏ¢ƒ xl%ÎyÎ˚#ñ ~Ó˚ !lÜ˛ê˛ !Óã˛yÎ≈ ˆÎˆÏܲylG
!Ó£ÏÎ˚ xy•z!l ≤Ã!e´Î˚y !•§yˆÏÓ àîƒ •ˆÏÓ– !lˆÏçÓ˚ ܲyÎ≈≤Ãîy°#Ó˚ !lÎ˚sfî ܲÓ˚yÓ˚ «˛Ùï˛yG
!l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ í˛z˛õÓ˚ lƒhflÏ xyˆÏSÈ–
IPCñ 1860ÈüÈ~Ó˚ ôyÓ˚y 193ÈüÈ~ !Óã˛yÓ˚ ≤Ã!e´Î˚y ã˛°yܲy°#l ˆÜ˛ylG Ë%˛° ï˛Ìƒ ≤Ãòyl
ܲÓ˚yÓ˚ çlƒ ò[˛!Ó!ô Ó!î≈ï˛ xyˆÏSÈ– ~SÈyí˛¸yG •zFSÈyÜ,˛ï˛Ë˛yˆÏÓ !l‹õ!_ ≤Ã!e´Î˚yÓ˚ §ˆÏD Î%_´
ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ Óyôy ˆòGÎ˚y Óy ‡Ù!ܲ ˆòGÎ˚yÓ˚ çlƒ ò[˛!Ó!ô Ó!î≈ï˛ xyˆÏSÈ
IPCñ 1860ÈüÈ~Ó˚ ôyÓ˚y 228ÈüÈ~– §%ï˛Ó˚yÇ !l‹õ!_ ܲ!Ù¢l í˛z˛õˆÏÓ˚y_´ ܲyÓ˚î=!°Ó˚
ˆ«˛ˆÏe IPCñ 1860ÈüÈ~Ó˚ ò[˛!Ó!ô xyˆÏÓ˚y˛õ ܲÓ˚yÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 24 xl%ÎyÎ˚# !l‹õ!_ ܲ!Ù¢l !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ ï˛ÑyÓ˚
çy!Ó˚ ܲÓ˚y xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚Ùyç≈ly ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl Î!ò !ܲly ï˛yˆÏï˛ ˆÜ˛ylG ï˛ÌƒÈüȧÇe´yhs˝
Ë%˛° •ˆÏÎ˚ ÌyˆÏܲ– ˆ§•z ôÓ˚ˆÏlÓ˚ Ë%˛° !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ !lˆÏçÓ˚ myÓ˚y ˛õ!Ó˚°!«˛ï˛ •ˆÏï˛
˛õyˆÏÓ˚ xÌÓy xyˆÏÓòlܲyÓ˚# Óy ˆ«˛e#Î˚ xy•z!ç~§!ê˛ xy!ôܲy!Ó˚ܲ myÓ˚y !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚
ˆàyã˛ˆÏÓ˚ xyly •ˆÏï˛ ˛õyˆÏÓ˚– Î!ò ~•z §ÇˆÏ¢yôˆÏlÓ˚ Ê˛°fl∫Ó˚*˛õ xyˆÏÓòlܲyÓ˚#Ó˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y
Ó,!k˛ ˛õyÎ˚ Óy ï˛ÑyÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ •…y§ ˛õyÎ˚ ï˛ˆÏÓ ~•zÓ˚*˛õ §ÇˆÏ¢y!ôï˛ xyˆÏò¢
çy!Ó˚ ܲÓ˚ÓyÓ˚ xyˆÏà xyˆÏÓòlܲyÓ˚#Ó˚ ÷ly!l xyÓ!¢ƒÜ˛–

117
 19
˛ õ!Ó˚ò¢≈lñ ï˛Õ‘y!¢ñ xyê˛Ü˛ ~ÓÇ ˆ@˝ÃÆyÓ˚
INSPECTION, SEARCH, SEIZURE & ARREST

≤Ã1≠ ï˛Õ‘y!¢ å§yã≈˛ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄

í˛z≠ xy•zˆÏlÓ˚ x!˲ôyl ~ÓÇ !Ó!˲ߨ !Óã˛yÓ˚ÈüȧÇe´yhs˝ ˲y£Ïƒ xl%ÎyÎ˚#ñ Úï˛Õ‘y!¢Û ¢ˆÏ∑Ó˚ myÓ˚y
ˆÓyV˛yÎ˚ §Ó˚ܲy!Ó˚ ÓƒÓfliyÓ˚ xô#l ~Ùl ~ܲ!ê˛ Ü˛yç ÎyˆÏï˛ Ü˛ˆÏÓ˚ ˆÜ˛ylG çyÎ˚àyñ fliylñ Óƒ!_´ñ
!ç!l§ •zï˛ƒy!òÓ˚ ܲyˆÏSÈ ˆ˛õÑÔˆÏSÈñ ˆòˆÏá Óy ˲yˆÏ°y˲yˆÏÓ ˛õÓ˚#«˛y ܲˆÏÓ˚ ˆ§áyˆÏl ˆày˛õl !ܲS%ÈÓ˚
§¶˛yl ܲÓ˚y ÎyÎ˚ xÌÓy x˛õÓ˚yˆÏôÓ˚ ≤ÃÙyî á%шÏç ˆÓÓ˚ ܲÓ˚y ÎyÎ˚– ˆÜ˛ylG Óƒ!_´ Óy Óy•l Óy
fliyˆÏlÓ˚ ï˛Õ‘y!¢ ܲÓ˚y ÎyˆÏÓ ÷ô%Ùye í˛z˛õÎ%_´ ~ÓÇ ˜Óô xy•z!l xl%ˆÏÙyòl ÌyܲˆÏ°–

≤Ã2≠ ˛õ!Ó˚ò¢≈l å•z™ˆÏ˛õܲ¢lä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄

í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˛õ!Ó˚ò¢≈l ~ܲ!ê˛ lï%˛l !Óôyl– §yˆÏã˛≈Ó˚ ï%˛°lyÎ˚ ~!ê˛ ~ܲ!ê˛
°â%ï˛Ó˚ !Óôyl Îy xy!ôܲy!Ó˚ܲˆÏòÓ˚ ~ܲçl ܲÓ˚òyï˛y Óƒ!_´Ó˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ çyÎ˚ày
~ÓÇ ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ §ˆÏD Î%_´ ˆÜ˛ylG Óƒ!_´Ó˚ xÌÓy ˆÜ˛ylG =òyˆÏÙÓ˚ Ùy!°Ü˛ Óy
˛õ!Ó˚ã˛y°ˆÏܲÓ˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliyˆÏl ≤ÈÏӈϢÓ˚ x!ôܲyÓ˚ ˆòÎ˚–

≤Ã3≠ ˛õ!Ó˚ò¢≈ˆÏlÓ˚ çlƒ ˆÜ˛ !lˆÏò≈¢ !òˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛⁄

í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 60 xl%ÎyÎ˚# ~ܲçl !§!ç~§!ê/~§!ç~§!ê xy!ôܲy!Ó˚ܲ

˛õ!Ó˚ò¢≈l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ÷ô%Ùye ~ܲçl Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòy!ôܲyÓ˚#Ó˚ !°!áï˛
xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛– ~ܲçl Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòy!ôܲyÓ˚# ~Ó˚Ü˛Ù xl%ˆÏÙyòl
!òˆÏï˛ ˛õyÓ˚ˆÏÓl ~ܲÙye Î!ò ï˛ÑyÓ˚ !ÓŸªy§ ܲÓ˚yÓ˚ ܲyÓ˚î ÌyˆÏܲ ˆÎ §Ç!Ÿ’‹T Óƒ!_´ !l¡¨!°!áï˛

118
ˆÎ ˆÜ˛ylG ~ܲ!ê˛ Ü˛yç ܲˆÏÓ˚ˆÏSlÈÈ üüüÈ
1ä §Ó˚ÓÓ˚y• §Çe´yhs˝ !Ó!lÙÎ˚ ˆày˛õl ܲˆÏÓ˚ˆÏSlÈó
2ä •yˆÏï˛ Ìyܲy ˛õˆÏîƒÓ˚ fiê˛Ü˛ ˆày˛õl ܲˆÏÓ˚ˆÏSÈló
3ä x!ï˛!Ó˚_´ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ òy!Ó Ü˛ˆÏÓ˚ˆÏSÈló
4ä ܲÓ˚ Ê˛Ñy!ܲ ˆòÓyÓ˚ í˛zˆÏjˆÏ¢ƒ !§!ç~§!ê/~§!ç~§!ê xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y °Aâl
ܲˆÏÓ˚ˆÏSÈló
5ä ~ܲçl ˛õ!Ó˚Ó•lܲyÓ˚# Óy =òyÙÙy!°Ü˛ ~Ùl ˛õîƒ ˆÓ˚ˆÏáˆÏSÈl ÎyÓ˚ í˛z˛õÓ˚ ܲÓ˚
ˆòGÎ˚y •Î˚!l xÌÓy ï˛yÓ˚ !•§yÓ Óy ˛õîƒ ~Ùl˲yˆÏÓ ˆÓ˚ˆÏáˆÏSÈl ÎyÓ˚ Ê˛ˆÏ° ܲÓ˚
Ê˛Ñy!ܲÓ˚ §Ω˛yÓly xyˆÏSÈ–

≤Ã4≠ ~ܲçl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ ˆÜ˛ylG Óƒ!_´Ó˚ §¡õ!_˘xDl ˛õ!Ó˚ò¢≈ˆÏlÓ˚ xl%Ù!ï˛
xy•zˆÏlÓ˚ ~•z ôyÓ˚yÎ˚ !òˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ ly– ~ܲçl !§!ç~§!ê/~§!ç~§!ê xy!ôܲy!Ó˚ܲˆÏܲ xl%ˆÏÙyòl ˆòGÎ˚y ÎyˆÏÓ !l¡¨!°!áï˛

˛õ!Ó˚ò¢≈ˆÏlÓ˚ çlƒÈüüüÈ
1ä ~ܲçl ܲÓ˚òyï˛y Óƒ!_´Ó˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliyló
2ä ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ §yˆÏÌ Î%_´ ˆÜ˛ylG Óƒ!_´Ó˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliylñ ˆ§ !ï˛!l
ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ •l Óy ly •l–
3ä ˆÜ˛ylG =òyˆÏÙÓ˚ Ùy!°Ü˛ Óy ˛õ!Ó˚ã˛y°ˆÏܲÓ˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliyl–

≤Ã5≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ å!§çyÓ˚äÈüÈ~Ó˚ xyˆÏò¢ ˆÜ˛ !òˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠~ܲçl Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòÙÎ≈yòyÓ˚ xy!ôܲy!Ó˚ܲ ˛õîƒñ l!Ìñ áyï˛y˛õe xÌÓy
!ç!l§˛õe ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ ܲÓ˚yÓ˚ çlƒ ~ܲçl xy!ôܲy!Ó˚ܲˆÏܲ !°!áï˛ xl%Ù!ï˛ !òˆÏï˛
˛õyˆÏÓ˚l– ~Ó˚Ü˛Ù xl%Ù!ï˛ ˆòGÎ˚y ÎyˆÏÓ ÷ô%Ùye Îál Î%@¬ ܲ!Ù¢lyˆÏÓ˚Ó˚ ܲyˆÏSÈ ~•z !ÓŸªyˆÏ§Ó˚
ܲyÓ˚î ÌyܲˆÏÓ ˆÎ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ÙˆÏï˛y ˆÜ˛ylG ˛õîƒ Óy ˆÜ˛ylG ≤Ã!e´Î˚yÓ˚ §yˆÏÌ ≤Ãy§!Dܲ
ˆÜ˛ylG l!Ì Óy áyï˛y˛õe Óy !ç!l§ ˆÜ˛ylG fliyˆÏl ˆày˛õl ܲÓ˚y xyˆÏSÈ–

≤Ã6≠ Ú!ÓŸªyˆÏ§Ó˚ ܲyÓ˚îÛ ¢∑ӈ϶˛Ó˚ ÙyˆÏl ܲ#⁄

í˛z≠ È!ÓŸªyˆÏ§Ó˚ ܲyÓ˚î Ó˚*ˆÏ˛õ ÌyܲˆÏï˛ •ˆÏÓ ï˛ˆÏ̃Ó˚ K˛ylñ ˆÎê˛y ≤Ãï˛ƒ«˛ K˛yˆÏlÓ˚ §Ùï%˛°ƒ lyG
•ˆÏï˛ ˛õyˆÏÓ˚ñ !ܲv Îy !ܲly ~ܲçl Î%!_´˛õ)î≈ Ùyl%£ÏˆÏܲ ~ܲ•z !§k˛yˆÏhs˝ í˛z˛õl#ï˛ Ü˛Ó˚ˆÏÓ Î!ò
ï˛yÓ˚ ܲyˆÏSÈ ~ܲ•z ï˛Ìƒ ÌyˆÏܲ– •z!u˛Î˚yl ˆ˛õly° ˆÜ˛yí˛ (IPC)ÈüÈ~Ó˚ ôyÓ˚y 26 xl%ÎyÎ˚#ñ

119
ÚÚ~ܲçl Óƒ!_´Ó˚ !ܲS%ÈÓ˚ ≤Ã!ï˛ !ÓŸªyˆÏ§Ó˚ ܲyÓ˚î xyˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ Î!ò ï˛ÖyÓ˚
ܲyˆÏSÈ xlƒ !ܲS%È !ÓŸªy§ ly ܲˆÏÓ˚ ˆ§!ê˛ !ÓŸªy§ ܲÓ˚yÓ˚ ˛õÎ≈yÆ Ü˛yÓ˚î ÌyˆÏܲ–ÛÛ Ú!ÓŸªyˆÏ§Ó˚
ܲyÓ˚îÛ ¢∑ӈ϶˛Ó˚ myÓ˚y !ÓˆÏÓ!ã˛ï˛ •Î˚ Ó%!k˛˛õ)î≈ §Îb Ù)°ƒ!lÓ˚*˛õˆÏîÓ˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ܲÓ˚y
~ܲ !lÓ˚ˆÏ˛õ«˛ !§k˛yhs˝ ˆÎê˛y ÷ô% Óƒ!_´àï˛ !ÓˆÏÓã˛ly≤ç)ï˛ !ܲS%ÈÓ˚ ˆÌˆÏܲ ~ˆÏܲÓyˆÏÓ˚•z xy°yòy–
~ê˛y xÓ¢ƒ•z ≤Ãy§!Dܲ í˛z˛õyòyl ~ÓÇ ˛õ!Ó˚!fli!ï˛Ó˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ àˆÏí˛¸ Gë˛y ~ܲçl §Í
~ÓÇ Î%!_´˛õ)î≈ Ùyl%ˆÏ£ÏÓ˚ !ÓŸªy§–

≤Ã7≠ ˛õ!Ó˚ò¢≈l Óy ï˛Õ‘y!¢ ~ÓÇ xyê˛ˆÏܲÓ˚ xl%ÏÙ!ï˛ ˆòÓyÓ˚ xyˆÏà í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲˆÏܲ
~•z Ú!ÓŸªyˆÏ§Ó˚ ܲyÓ˚îÛ !°ˆÏá Ó˚yáy !ܲ Óyôƒï˛yÙ)°Ü˛⁄

í˛z≠ ÈÎ!òG ï˛Õ‘y!¢Ó˚ xl%Ù!ï˛ ˆòÓyÓ˚ xyˆÏà xy!ôܲy!Ó˚ˆÏܲÓ˚ ~Ó˚Ü˛Ù !ÓŸªyˆÏ§Ó˚ ܲyÓ˚î Óƒ_´
ܲÓ˚yÓ˚ òÓ˚ܲyÓ˚ ˆl•zñ !ܲv ˆÎ §Ó !ç!lˆÏ§Ó˚ §y•yˆÏ΃ ï˛ÑyÓ˚ !ÓŸªy§ àˆÏí˛¸ í˛zˆÏë˛!SÈ° ï˛y ï˛ÑyˆÏܲ
≤Ãܲy¢ ܲÓ˚ˆÏï˛ •ˆÏÓ– Ú!ÓŸªyˆÏ§Ó˚ ܲyÓ˚îÛ ≤Ã!ï˛!ê˛ ˆ«˛ˆÏe Óyôƒï˛yÙ)°Ü˛Ë˛yˆÏÓ !°!˛õÓk˛ ܲÓ˚yÓ˚
≤ÈÏÎ˚yçl ˆl•z– !ܲv ~ê˛y ˲yˆÏ°y •Î˚ Î!ò ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly åGÎ˚yˆÏÓ˚rê˛ä ˆòÓyÓ˚ xyˆÏà Óy
ï˛Õ‘y!¢ ÷Ó˚& ܲÓ˚yÓ˚ xyˆÏà §ÙhflÏ í˛z˛õyòyl˘ï˛Ìƒy!ò !°ˆÏá Ó˚yáy •Î˚–

≤Ã8≠ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly ܲ# ~ÓÇ ~Ó˚ ÙˆÏôƒ ܲ# ܲ# ÌyˆÏܲ⁄

í˛z≠È ï˛Õ‘y!¢ ܲÓ˚yÓ˚ çlƒ !°!áï˛ xl%Ù!ï˛ˆÏܲ•z §yôyÓ˚î˲yˆÏÓ Ú§yã≈˛ GÎ˚yˆÏÓ˚rê˛Û Ó°y •Î˚–
ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly ˆòÓyÓ˚ ˆÎyàƒ xy!ôܲy!Ó˚ܲ •ˆÏ°l Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòÙÎ≈yòyÓ˚
~ܲçl xy!ôܲy!Ó˚ܲ– ~ܲ!ê˛ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÎ˚ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ ܲyÓ˚î !•§yˆÏÓ í˛z˛õÎ%_´
!ÓŸªyˆÏ§Ó˚ í˛zˆÏÕ‘á xÓ¢ƒ•z ÌyܲˆÏÓ– ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÎ˚ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!°Ó˚ í˛zˆÏÕ‘á
Ìyܲy í˛z!ã˛ï˛ÈÈüüüÈ
1ä xy•zˆÏlÓ˚ °Aâló
2ä ˆÎ fliyˆÏlÓ˚ ï˛Õ‘y!¢ ܲÓ˚y •ˆÏÓó
3ä ï˛Õ‘y!¢Ó˚ çlƒ xl%Ù!ï˛≤ÃyÆ Óƒ!_´Ó˚ lyÙ ~ÓÇ ˛õòó
4ä ˛õˆÏÓ˚yÎ˚yly ≤ÃòylܲyÓ˚# xy!ôܲy!Ó˚ˆÏܲÓ˚ lyÙ ~ÓÇ ˛õòñ ˆày° ˆÙy•Ó˚ §•ó
5ä fl∫y«˛ˆÏÓ˚Ó˚ ï˛y!Ó˚á ~ÓÇ fliyló
6ä ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚ e´ÙyB˛ó
7ä ˜Óôï˛yÓ˚ §ÙÎ˚ܲy° xÌ≈yÍ ~ܲ Óy ò%•z !òl •zï˛ƒy!ò–

≤Ã9≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ܲál ˆÜ˛ylG ˛õîƒ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ •ˆÏÎ˚ GˆÏë˛⁄

120
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 70 xyl%ÎyÎ˚# ˛õîƒ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ •Î˚ Îál
ˆÜ˛ylG Óƒ!_´ !l¡¨!°!áï˛ Ü˛yç=!° ܲˆÏÓ˚lÈüüüÈ
1ä ~•z xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y Óy ï˛yÓ˚ xhs˝à≈ï˛ ˆÜ˛ylG !lÎ˚Ù °Aâl ܲˆÏÓ˚ ˛õîƒ
§Ó˚ÓÓ˚y• ܲÓ˚yÓ˚ Ê˛ˆÏ° ܲÓ˚ Ê˛Ñy!ܲ âê˛ˆÏ°ó
2ä ˆÎ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ~•z xy•zˆÏl ܲÓ˚ ˆòÓyÓ˚ ܲÌyñ ˆ§•z ˛õˆÏîƒÓ˚ !•§yÓ ly Ó˚yáˆÏ°ó
3ä ˆÓ˚!çˆÏfiê˛∆¢lÈüÈ~Ó˚ çlƒ xyˆÏÓòl ly ܲˆÏÓ˚ ~•z xy•zˆÏl ܲÓ˚ˆÏÎyàƒ ˆÜ˛ylG ˛õîƒ
§Ó˚ÓÓ˚y• ܲÓ˚ˆÏ°ó
4ä ܲÓ˚ Ê˛Ñy!ܲÓ˚ •zÏFSÈy !lˆÏÎ˚ !§!ç~§!ê/~§!ç~§!ê xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y Óy ï˛yÓ˚
xhs˝à≈ï˛ ˆÜ˛ylG !Ó!ô °Aâl ܲÓ˚ˆÏ°–

≤Ã10≠ ˜Óô ï˛Õ‘y!¢Ó˚ §ÙÎ˚ ~ܲçl xy!ôܲy!Ó˚ܲ ܲ# ܲ# «˛Ùï˛y ≤ÈÏÎ˚yà ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ ï˛Õ‘y!¢ ܲÓ˚ˆÏSÈl ~Ùl ~ܲçl xy!ôܲy!Ó˚ܲ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ ~ÓÇ ï˛Õ‘y!¢Ó˚ fliyl ˆÌˆÏܲ
˛õîƒ åÎy ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒä ~ÓÇ l!Ìñ áyï˛y˛õe Óy !ç!l§ åÎy xyò¢≈ !ç~§!ê˛
xy•zˆÏlÓ˚ ˆÜ˛ylG ≤Ã!e´Î˚yÓ˚ çlƒ ≤Ãy§!Dܲä xyê˛Ü˛ ܲÓ˚yÓ˚ çlƒ «˛Ùï˛y≤ÃyÆ– ˆÎ çyÎ˚àyÓ˚
ï˛Õ‘y!¢Ó˚˚ xl%Ù!ï˛ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ ˆ§áyˆÏl ≤ÈÏÓ¢y!ôܲyÓ˚ !òˆÏï˛ xfl∫#ܲyÓ˚ ܲÓ˚y •ˆÏ° ï˛Õ‘y!¢Ó˚
§ÙÎ˚ xy!ôܲy!Ó˚ܲ ï˛yÓ˚ òÓ˚çy ˆË˛ˆÏ. ≤ÈÏÓ¢ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ï˛Õ‘y!¢ ã˛°yÓ˚ §ÙÎ˚ Î!ò
ˆÜ˛ylG xy°Ùy!Ó˚ Óy Óy: á%°ˆÏï˛ xfl∫#ܲyÓ˚ ܲÓ˚y •Î˚ñ xy!ôܲy!Ó˚ܲ ˆ§•z xy°Ùy!Ó˚ Óy Óy:
ˆáy°yÓ˚ çlƒ ˲y.ˆÏï˛ ˛õyˆÏÓ˚l Î!ò !ï˛!l ÙˆÏl ܲˆÏÓ˚l ˆ§•z xy°Ùy!Ó˚ Óy ÓyˆÏ: ˆÜ˛ylG ˛õîƒñ
!•§yÓñ áyï˛y˛õe Óy l!Ì °%!ܲˆÏÎ˚ Ó˚yáy xyˆÏSÈ– ≤ÈÏÓ¢ ܲÓ˚ˆÏï˛ ly !òˆÏ° !ï˛!l çyÎ˚ày!ê˛ !§°
ܲˆÏÓ˚G !òˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã11≠ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ ˛õk˛!ï˛ Ü˛#⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 60 å8ä xl%ÎyÎ˚# ï˛Õ‘y!¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ˆÜ˛yí˛ xÓ
!e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~ ˆòGÎ˚y !Óôyl xl%§yˆÏÓ˚– ˆÜ˛yí˛ xÓ !e´!Ùly°
≤Ã!§!í˛ˆÏÎ˚yÓ˚üÈ~Ó˚ ôyÓ˚y 100ÈüÈ ˆï˛ ܲ# ˛õk˛!ï˛ˆÏï˛ ï˛Õ‘y!¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ï˛y !ÓÓ,ï˛ Ü˛Ó˚y xyˆÏSÈ–

≤Ã12≠ ï˛Õ‘y!¢Ó˚ §ÙÎ˚ ˆÜ˛yl ˆÙÔ!°Ü˛ ≤ÈÏÎ˚yçl#Î˚ï˛y=!° ˆÙˆÏl ã˛°ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ §ÙÎ˚ !l¡¨!°!áï˛ !lÎ˚ÙyÓ°# ˆÙˆÏl ã˛°y í˛z!ã˛ï˛ÈüüüÈ

í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ fl∫y«˛!Ó˚ï˛ ˜Óô ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y ˆÜ˛ylG çyÎ˚àyÓ˚
ï˛Õ‘y!¢ ܲÓ˚y ÎyˆÏÓ ly–

121
 Óy§fliyˆÏlÓ˚ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ òˆÏ° xÓ¢ƒ•z ~ܲçl Ù!•°y xy!ôܲy!Ó˚ܲ ÌyܲˆÏÓl–
ï˛Õ‘y!¢ ÷Ó˚& ܲÓ˚yÓ˚ xyˆÏà ˆ§•z fliyˆÏlÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ xy!ôܲy!Ó˚ܲÓ˚y ï˛ÑyˆÏòÓ˚
˛õ!Ó˚ã˛Î˚ÈüÈ˛õe ˆò!áˆÏÎ˚ ï˛ÑyˆÏòÓ˚ ˛õ!Ó˚ã˛Î˚ ≤Ãܲy¢ ܲÓ˚ˆÏÓl–
ï˛Õ‘y!¢ ÷Ó˚& ܲÓ˚yÓ˚ xyˆÏà ˆ§•z fliyˆÏlÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly
ˆò!áˆÏÎ˚ ~ÓÇ !ï˛!l ˆÎ ˆ§!ê˛ ˆòˆÏáˆÏSÈl ï˛yÓ˚ ≤ÃÙyî !•§yˆÏÓ ˆ§!ê˛Ó˚ í˛z˛õÓ˚ ï˛ÑyÓ˚
fl∫y«˛Ó˚ !lˆÏÎ˚ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyˆÏܲ ܲyÎ≈ܲÓ˚# ܲÓ˚ˆÏï˛ •ˆÏÓ– ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚
í˛z˛õÓ˚ Ü˛Ù˛õˆÏ«˛ ò%çl §y«˛#Ó˚ §•zG !lˆÏï˛ •ˆÏÓ–
ï˛Õ‘y!¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ˆ§•z ~°yܲyÓ˚ Ü˛Ù˛õˆÏ«˛ ò%çl !lÓ˚ˆÏ˛õ«˛ §y«˛#Ó˚ í˛z˛õ!fli!ï˛ˆÏï˛–
Î!ò ˆ§•z ~°yܲyÎ˚ ~Ùl ˆÜ˛ylG x!ôÓy§# ly ˛õyGÎ˚y ÎyÎ˚ Óy ˆÜ˛í˛z •zFS%Èܲ ly •Î˚ñ
ï˛ˆÏÓ xlƒ ~°yܲyÓ˚ x!ôÓy§#ˆÏòÓ˚ ï˛Õ‘y!¢Ó˚ §y«˛# ܲÓ˚y ÎyˆÏÓ– ï˛Õ‘y!¢Ó˚ í˛zˆÏj¢ƒ
§¡õˆÏܲ≈ §y«˛#ˆÏòÓ˚ §Ç!«˛Æ˲yˆÏÓ xÓ!•ï˛ ܲÓ˚ˆÏï˛ •ˆÏÓ–
ï˛Õ‘y!¢ ÷Ó˚&Ó˚ xyˆÏà ï˛Õ‘y!¢È ÈòˆÏ°Ó˚ §Ó xy!ôܲy!Ó˚ܲ ~ÓÇ §ˆÏDÓ˚ §y«˛#ˆÏòÓ˚
ï˛ÑyˆÏòÓ˚ !lˆÏçˆÏòÓ˚ ˆò• ï˛Õ‘y!¢ ܲÓ˚yÓyÓ˚ çlƒ ˆ§•z fliyˆÏlÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ
xl%ˆÏÓ˚yô ܲÓ˚y í˛z!ã˛ï˛– !ë˛Ü˛ ~ܲ•z˲yˆÏÓ ï˛Õ‘y!¢ ˆ¢£Ï •ˆÏ° §Ó xy!ôܲy!Ó˚ܲ ~ÓÇ
§y«˛#ˆÏòÓ˚ ˆò• ï˛Õ‘y!¢Ó˚ çlƒ xyÓyÓ˚ xl%ˆÏÓ˚yô çylyˆÏly í˛z!ã˛ï˛–
ï˛Õ‘y!¢Ó˚ !ÓÓÓ˚î#ÈüȧÇe´yhs˝ ~ܲ!ê˛ ˛õMÈ˛lyÙy˘Ù•yçyÓ˚ xÜ%˛fliˆÏ°•z ˜ï˛!Ó˚ ܲÓ˚ˆÏï˛
•ˆÏÓ– í˛zk˛yÓ˚ ܲÓ˚y ~ÓÇ xyê˛Ü˛ ܲÓ˚y §ÙhflÏ ˛õîƒ ~ÓÇ l!Ì˛õˆÏeÓ˚ ~ܲ!ê˛ ï˛y!°Ü˛y
ÓylyˆÏï˛ •ˆÏÓ ~ÓÇ ˆ§!ê˛ ˛õMÈ˛lyÙy˘Ù•yçyÓ˚ÈüÈ~Ó˚ §yˆÏÌ §ÇˆÏÎyçl# !•§yˆÏÓ ÌyܲˆÏÓ–
˛õMÈ˛lyÙy˘Ù•yçyÓ˚ ~ÓÇ xyê˛Ü˛ ܲÓ˚y ˛õîƒ G l!Ì˛õˆÏeÓ˚ ï˛y!°Ü˛yˆÏï˛ xÓ¢ƒ•z
§y«˛#ˆÏòÓ˚ñ ˆ§•z fliyˆÏlÓ˚ Ùy!°Ü˛ ÎyÓ˚ §yÙˆÏl ï˛Õ‘y!¢ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ ï˛Õ‘y!¢Ó˚
çlƒ xl%Ù!ï˛≤ÃyÆ xy!ôܲy!Ó˚ˆÏܲÓ˚ fl∫y«˛Ó˚ ÌyܲˆÏÓ–
ï˛Õ‘y!¢ •ˆÏÎ˚ ˆàˆÏ° ï˛Õ‘y!¢Ó˚ Ê˛°yÊ˛°ÈüȧÇe´yhs˝ ~ܲ!ê˛ !Ó˚ˆÏ˛õyˆÏê˛≈Ó˚ §yˆÏÌ !l‹õߨ
ܲÓ˚y ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚ Ù)° ≤Ã!ï˛!°!˛õ ˛õˆÏÓ˚yÎ˚yly ≤ÃòylܲyÓ˚# xy!ôܲy!Ó˚ܲˆÏܲ
ˆÊ˛Ó˚ï˛ !òˆÏï˛ •ˆÏÓ– ï˛Õ‘y!¢ˆÏï˛ xÇ¢@˝Ã•îܲyÓ˚# xy!ôܲy!Ó˚ܲˆÏòÓ˚ lyÙ ï˛Õ‘y!¢
˛õˆÏÓ˚yÎ˚ylyÓ˚ ˆ˛õSÈl!òˆÏܲ !°ˆÏá Ó˚yáy ˆÎˆÏï˛ ˛õyˆÏÓ˚–
ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly ≤ÃòylܲyÓ˚# ܲï,˛≈˛õ«˛ˆÏܲ çy!Ó˚ •GÎ˚y ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚ çlƒ
ˆÓ˚ܲí˛≈ áyï˛y Ó˚yáˆÏï˛ •ˆÏÓ ~ÓÇ ÓƒÓ•*ï˛ •GÎ˚y G ˆÊ˛Ó˚ï˛ xy§yÓ˚ ï˛Õ‘y!¢
˛õˆÏÓ˚yÎ˚yly=!°ˆÏܲG §%Ó˚!«˛ï˛ Ó˚yáˆÏï˛ •ˆÏÓ–
§ÇˆÏÎyçl# §• ˛õMÈ˛lyÙy˘Ù•yçyÓ˚ÈüÈ~Ó˚ ~ܲ!ê˛ ≤Ã!ï˛!°!˛õ ï˛Õ‘y!¢Ó˚ fliyˆÏlÓ˚ Ùy!°Ü˛
Óy ï˛yÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ !òˆÏï˛ •ˆÏÓ ~ÓÇ ï˛yÓ˚ ≤Ãy!ÆÈfl∫#ܲyÓ˚˛ !lˆÏï˛ •ˆÏÓ–

≤Ã13≠ xlƒ ˆÜ˛ylG ˛õ!Ó˚!fli!ï˛ˆÏï˛ !ܲ ~ܲçl !§!ç~§!ê /~§!ç~§!ê xy!ôܲy!Ó˚ܲ ˆÜ˛ylG
ÓƒÓ§yÓ˚ çyÎ˚àyÎ˚ ˆÎˆÏï˛ ˛õyˆÏÓ˚l⁄

122
í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 64 xl%ÎyÎ˚# ≤ÈÏÓ¢ ܲÓ˚y ÎyÎ˚– xy•zˆÏlÓ˚ ~•z
ôyÓ˚yÎ˚ !§!ç~§!ê˘~§!ç~§!êÈüÈ~Ó˚ !•§yÓ !lÓ˚#«˛Ü˛ ò° åx!í˛ê˛ä Óy !§ xƒyu˛ ~!ç Óy
!§!ç~§!ê /~§!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 50 xl%ÎyÎ˚# ÙˆÏlyl#ï˛ ˆÜ˛ylG ܲfiê˛ xƒyܲyí˛zÏrê˛ƒyrê˛
Óy ã˛yê˛≈yí˛≈ xƒyܲyí˛zÏrê˛ƒyrê˛ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y•z Ó˚yçˆÏfl∫Ó˚ fl∫yÌ≈ Ó˚«˛yÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚
x!í˛ê˛ñ ˛õÓ˚#«˛y ~ÓÇ Îyã˛y•z ܲÓ˚yÓ˚ çlƒ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ çyÎ˚àyÎ˚ ≤ÈÏÓ¢ ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l– !ܲv ~Ó˚ çlƒ !§!ç~§!ê Óy ~§!ç~§!êÈüÈ Ó˚ x!ï˛!Ó˚_´˘Î%@¬ ܲ!Ù¢lyÓ˚ÈüÈ~Ó˚ ≤Ãòyl
ܲÓ˚y !°!áï˛ xl%Ù!ï˛ ≤ÈÏÎ˚yçl– ~•z !Óôyl ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ Ù%რÓy x!ï˛!Ó˚_´ ÓƒÓ§yÓ˚
fliyl !•§yˆÏÓ l!ÌË%˛_´ çyÎ˚ày SÈyí˛¸y xlƒ ÓƒÓ§yÓ˚ çyÎ˚àyˆÏï˛G ≤ÈÏӈϢÓ˚ xl%Ù!ï˛ ˆòÎ˚
ˆÎáyˆÏl ܲÓ˚òyï˛y Óƒ!_´Ó˚ x!í˛ê˛ Óy !•§yÓ ˛õÓ˚#«˛yÓ˚ çlƒ òÓ˚ܲy!Ó˚ !•§yˆÏÓÓ˚ áyï˛yñ l!Ì˛õeñ
ܲ!¡õí˛zê˛yÓ˚ •zï˛ƒy!ò ÌyˆÏܲ–

≤Ã14≠ ï˛Õ‘y!¢ˆÏܲ ܲál x˜ÏÓô Ó°y •Î˚⁄ ˆÜ˛ylG x˜ÏÓô ï˛Õ‘y!¢Ó˚ ÙyôƒˆÏÙ §Çà,•#ï˛ ≤ÃÙyî
!ܲ ˆÜ˛ylG !Óã˛yÓ˚ ≤Ã!e´Î˚yÎ˚ @˝Ã•îˆÏÎyàƒ⁄

í˛z≠È ˜Óô ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y åxÌ≈yÍ í˛z˛õÎ%_´ ܲï,˛≈˛õ«˛ Óƒï˛#ï˛ xlƒ Óƒ!_´Ó˚ ≤Ãòyl ܲÓ˚y
ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly xÌÓy !Óly ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÎ˚ä ܲÓ˚y ï˛Õ‘y!¢ ~ܲ!ê˛ ˆÓxy•z!l x˜ÏÓô
ï˛Õ‘y!¢ Ó˚*ˆÏ˛õ !ÓˆÏÓ!ã˛ï˛ •Î˚– !ܲv ~çˆÏlƒ x!˲Î%_´ ˆÜ˛ylG §%!Óôy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚ ly– ~•z
ܲyÓ˚ˆÏî ~Ùl!ܲ ˆÜ˛ylG x˜ÏÓô ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüÈ~Ó˚ §ÙÎ˚ §Çà,•#ï˛ ≤ÃÙyîˆÏܲG !Óã˛yÓ˚
≤Ã!e´Î˚y!òÓ˚ §ÙÎ˚ @˝Ã•îˆÏÎyàƒ ÓˆÏ°•z ôÓ˚y •Î˚–

≤Ã15≠ xyê˛Ü˛ å!§çyÓ˚ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xyê˛Ü˛ ¢ˆÏ∑Ó˚ !l!ò≈‹T §ÇK˛y ˆòGÎ˚y ˆl•z– xy•zl x!˲ôyl
xl%ÎyÎ˚# xyê˛Ü˛ Ó°ˆÏï˛ ˆÓyV˛yÎ˚ ˆÜ˛ylG xy•zlàï˛ ˛õk˛!ï˛Ó˚ §y•yˆÏ΃ ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚
myÓ˚y ˆÜ˛ylG §¡õ!_Ó˚ òá° ˆlGÎ˚y– §yôyÓ˚î˲yˆÏÓ ~ˆÏï˛ §¡õ!_Ó˚ Ùy!°Ü˛ Óy Óï˛≈Ùyl
x!ôܲyÓ˚#Ó˚ •zFSÈyÓ˚ !ÓÓ˚&ˆÏk˛ Ó°˛õ)Ó≈ܲ òá° ˆlGÎ˚y ˆÓyV˛yÎ˚–

≤Ã16≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG ˛õîƒ Óy Óy•lˆÏܲ !ܲ §yÙ!Î˚ܲ˲yˆÏÓ xyê˛Ü˛
å!í˛ˆÏê˛l¢lä ܲÓ˚y ÎyÎ˚⁄

í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 69 xl%ÎyÎ˚# ~ܲçl xy!ôܲy!Ó˚ܲ ˆÜ˛ylG ˛õîƒ
Óy Óy•l åê˛∆yܲ Óy xlƒ ày!í˛¸ä §yÙ!Î˚ܲ˲yˆÏÓ xyê˛Ü˛yˆÏï˛ ˛õyˆÏÓ˚l– ~ê˛y ܲÓ˚y ÎyˆÏÓ ˆ§•z
§ÙhflÏ ˛õˆÏîƒÓ˚ çlƒ ˆÎ=ˆÏ°y xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y ˲D ܲˆÏÓ˚ ˛õ!Ó˚Ó•l ܲÓ˚y •ˆÏFSÈ

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Óy Îyï˛yÎ˚yˆÏï˛Ó˚ ˛õˆÏÌ ç!ÙˆÏÎ˚ Ó˚yáy •ˆÏÎ˚ˆÏSÈ– !•§yÓ Ó!•Ë)˛≈ï˛ çÙy Ìyܲy ˛õîƒG §yÙ!Î˚ܲ˲yˆÏÓ
xyê˛ˆÏܲ Ó˚yáy ÎyˆÏÓ– ΈÏÌy!ã˛ï˛ ܲÓ˚ Óy §ÙÙ)ˆÏ°ƒÓ˚ !lÓ˚y˛õ_y ≤Ãòyl ܲÓ˚ˆÏ° ~•z §ÙhflÏ ˛õîƒ
G ÎylˆÏܲ ˆSȈÏí˛¸ ˆòGÎ˚y ÎyˆÏÓ–

≤Ã17≠ Úxyê˛Ü˛Û åseizureä ~ÓÇ Ú§yÙ!Î˚ܲ xyê˛ˆÏܲ Ó˚yáyÛÈüÈÓ˚ ådetentionä ÙˆÏôƒ xy•zlàï˛
˛õyÌ≈ܲƒ ܲ#⁄

í˛z≠ ~ܲ!ê˛ xy•z!l xyˆÏò¢ Óy ˆly!ê˛§ÈüÈ~Ó˚ ӈϰ ˆÜ˛ylG §¡õ!_Ó˚ Ùy!°Ü˛ Óy Óï˛≈Ùyl
x!ôܲyÓ˚#ˆÏܲ §¡õ!_Ó˚ òá° ˆÌˆÏܲ Ó!MÈ˛ï˛ Ü˛Ó˚y•z •ˆÏ°y Ú§yÙ!Î˚ܲ xyê˛ˆÏܲ Ó˚yáyÛÈ– ˛õˆÏîƒÓ˚
≤ÃÜ,˛ï˛ òá°òy!Ó˚ ˆlGÎ˚y •ˆÏ°y Úxyê˛Ü˛Û– §yÙ!Î˚ܲ xyê˛ˆÏܲ Ó˚yáyÓ˚ xyˆÏò¢ ˆòGÎ˚y •Î˚ Îál
ˆÜ˛ylG ˛õîƒ˛ ÓyˆÏçÎ˚yÆ Ü˛Ó˚yÓ˚ ˆÎyàƒ ÓˆÏ° ÙˆÏl ܲÓ˚y •Î˚– xyê˛Ü˛ ï˛ál•z ܲÓ˚y ÎyˆÏÓ Î!ò
ï˛òhs˝ Óy xl%§¶˛yˆÏlÓ˚ Ê˛ˆÏ° ~•z Î%!_´§Dï˛ !ÓŸªy§ çß√yÎ˚ ˆÎ ˛õîƒ=!° ÓyˆÏçÎ˚yÆ •ÓyÓ˚
ˆÎyàƒ–

≤Ã18≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüȧÇe´yhs˝ Óƒy˛õyˆÏÓ˚ ܲ# ܲ# Ó˚«˛yÜ˛ÓˆÏã˛Ó˚
ÓƒÓfliy xyˆÏSÈ⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 60 xl%ÎyÎ˚# ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüȧÇe´yhs˝ «˛Ùï˛yÓ˚
Óƒy˛õyˆÏÓ˚ !ܲS%È Ó˚«˛yÜ˛ÓˆÏã˛Ó˚ ÓƒÓfliy xyˆÏSÈ– ˆ§=!° •ˆÏ°yÈüüüÈ
È1ä xyê˛Ü˛ ܲÓ˚y ˛õîƒ Óy l!Ì˛õe ˛õÓ˚#«˛yÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ §ÙˆÏÎ˚Ó˚ ˛õˆÏÓ˚ xyÓ˚ xyê˛ˆÏܲ
Ó˚yáy ÎyˆÏÓ lyó
2ä ˆÎ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ l!Ì˛õe xyê˛Ü˛ ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ !ï˛!l G•z§Ó l!Ì˛õˆÏeÓ˚
Ê˛ˆÏê˛yܲ!˛õ !lˆÏï˛ ˛õyˆÏÓ˚ló
3ä xyê˛Ü˛ ˛õˆÏîƒÓ˚ çlƒñ Î!ò xyê˛ˆÏܲÓ˚ 60 !òˆÏlÓ˚ ÙˆÏôƒ ˆÜ˛ylG ˆly!ê˛§ ˛õyë˛yˆÏly
•Î˚ñ ˆÎ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ ˛õîƒ xyê˛Ü˛ ܲÓ˚y •ˆÏÎ˚!SÈ°ñ ï˛ÑyˆÏܲ ˆ§•z ˛õîƒ ˆÊ˛Ó˚ï˛
!òˆÏï˛ •ˆÏÓ– ~•z 60 !òˆÏlÓ˚ §ÙÎ˚§#Ùy Î%!_´Î%_´ ܲyÓ˚î ÌyܲˆÏ° §ˆÏÓ≈yFã˛ SÈÎ˚ Ùy§
˛õÎ≈hs˝ Óyí˛¸yˆÏly ÎyˆÏÓó
4ä xyê˛Ü˛Ü˛yÓ˚# xy!ôܲy!Ó˚ܲˆÏܲ xyê˛Ü˛ ˛õˆÏîƒÓ˚ ï˛y!°Ü˛y åinventoryä ÓylyˆÏï˛ •ˆÏÓó
5ä !ܲS%È ˆ◊î#Ó˚ ˛õîƒ Îy xyò¢≈ !ç~§!ê˛ xy•zˆÏl !l!ò≈‹T ܲÓ˚y ÌyܲˆÏÓ åˆÎÙl o&ï˛
˛õã˛l¢#°ñ !Ó˛õIlܲ ˛õîƒ •zï˛ƒy!òä xyê˛ˆÏܲÓ˚ xÓƒÓ!•ï˛ ˛õˆÏÓ˚•z áy°y§ ܲˆÏÓ˚
ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ó
5ä ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüÈ~Ó˚ Óƒy˛õyˆÏÓ˚ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚
!Óôyl ≤ÈÏÎyçƒ •ˆÏÓ– !ܲv ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ÈüÈ~Ó˚ ôyÓ˚y 165ÈüÈ~Ó˚

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 í˛z˛õôyÓ˚y å5äÈüÈ~ ~ܲê˛y =Ó˚&c˛õ)î≈ Óò° ܲÓ˚y •ˆÏÎ˚ˆÏSÈ üüüÈ ï˛Õ‘y!¢Ó˚ §ÙÎ˚ ÓylyˆÏly
ˆÜ˛ylG l!ÌÓ˚ ≤Ã!ï˛!°!˛õ !lܲê˛ï˛Ù «˛Ùï˛y≤ÃyÆ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ ܲyˆÏSÈ x˛õÓ˚yˆÏôÓ˚
Ùylƒï˛y ˛õyÓyÓ˚ çlƒ ly ˛õy!ë˛ˆÏ Î ˚ ˆ§ê˛y ˛õyë˛yˆÏ ï ˛ •ˆÏ Ó !§!ç~§!ê˛ Ù% á ƒ
ܲ!Ù¢lyÓ˚˘!§!ç~§!ê ܲ!Ù¢lyÓ˚˘~§!ç~§!ê ܲ!Ù¢lyÓ˚ÈüÈ~Ó˚ ܲyˆÏSÈ–

≤Ã19≠ ܲÓ˚ˆÏÎyàƒ ˛õˆÏîƒÓ˚ ˛õ!Ó˚Ó•ˆÏlÓ˚ §ÙÎ˚ !ܲ ˆÜ˛ylG !ӈϢ£Ï l!Ì åí˛Ü%˛ˆÏÙrê˛ä Ó•l ܲÓ˚yÓ˚
òÓ˚ܲyÓ˚ xyˆÏSÈ⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 61 xl%ÎyÎ˚# ˛õ!Ó˚Ó•l ày!í˛¸Ó˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ
ÎÌy!Ó!•ï˛ l!Ì §yˆÏÌ Ó˚yáˆÏï˛ •ˆÏÓ Î!ò ã˛y°ylÙ)°ƒ ˛õMÈ˛y¢ •yçyÓ˚ ê˛yܲyÓ˚ x!ôܲ •Î˚–

≤Ã20≠ Úˆ@˝ÃÆyÓ˚Û åxƒyˆÏÓ˚fiê˛ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄

í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏl Úˆ@˝ÃÆyÓ˚Û ¢ˆÏ∑Ó˚ §ÇK˛y ˆòGÎ˚y ˆl•z– !ܲv !Óã˛yÓ˚ÈüȧÇe´yhs˝
˲y£Ïƒ xl%ÎyÎ˚# Úˆ@˝ÃÆyÓ˚Û Ó°ˆÏï˛ ˆÓyV˛yÎ˚ ÚÚˆÜ˛ylG ˜Óô xyˆÏò¢ Óy ܲï,˛≈ˆÏcÓ˚ ӈϰ ˆÜ˛ylG
Óƒ!_´ˆÏܲ ˆ•Ê˛yçˆÏï˛ ˆlGÎ˚yÛÛ– xlƒ ܲÌyÎ˚ ~ܲçl Óƒ!_´ˆÏܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ Ó°y
ÎyˆÏÓ Îál ˜Óô ˆ@˝ÃÆy!Ó˚ ˛õˆÏÓ˚yÎ˚ylyÓ˚ «˛Ùï˛yÓ˚ Ê˛ˆÏ° ï˛ÑyÓ˚ fl∫yô#lï˛y §ÇÜ%˛!ã˛ï˛ •ˆÏÓ–

≤Ã21≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ܲál ~ܲçl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ˆÜ˛ylG Óƒ!_´Ó˚ ˆ@˝ÃÆy!Ó˚Ó˚
xl%Ù!ï˛ !òˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠È !§!ç~§!ê ˘~§!ç~§!ê ܲ!Ù¢lyÓ˚ ˆÜ˛ylG Óƒ!_´Ó˚ ˆ@˝ÃÆyˆÏÓ˚Ó˚ çlƒ ~ܲçl

!§!ç~§!ê˘~§!ç~§!ê xy!ôܲy!Ó˚ܲˆÏܲ xl%Ù!ï˛ !òˆÏï˛ ˛õyˆÏÓ˚l Î!ò !ï˛!l !ÓŸªy§ ܲˆÏÓ˚l
ˆÎ ˆ§•z Óƒ!_´ ~Ùl x˛õÓ˚yô ܲˆÏÓ˚ˆÏSÈ Îy !§!ç~§!ê˘~§!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 73å1äå1äñ
73å1äå2ä ~ÓÇ 73å2ä xl%ÎyÎ˚# ¢y!hflÏÓ˚ ˆÎyàƒ– ~Ó˚ xÌ≈ ~•z ˆÎñ ˆÜ˛ylG Óƒ!_´ˆÏܲ
÷ô%Ùye ï˛ál•z ˆ@˝ÃÆyÓ˚ ܲÓ˚y ÎyˆÏÓ Îál ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî ˛50 °«˛ ê˛yܲyÓ˚ x!ôܲ
xÌÓy ˆÎáyˆÏl ˆÜ˛ylG Óƒ!_´ ˛õ)ˆÏÓ≈Ó˚ ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 73ÈüÈ ~Ó˚ xô#ˆÏl ¢y!hflÏ≤ÃyÆ–

≤Ã22≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ çlƒ ܲ# Ó˚«˛yܲÓã˛ xyˆÏSÈ⁄

í˛z≠ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ çlƒ ôyÓ˚y 62ÈüÈˆï˛ !ܲS%È Ó˚«˛yÜ˛ÓˆÏã˛Ó˚ ÓƒÓfliy xyˆÏSÈ– ˆ§=!°
•ˆÏ°yÈüüüÈ

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 1ä Î!ò ˆÜ˛ylG Óƒ!_´ˆÏܲ xyòy°ï˛@˝Ãy•ƒ x˛õÓ˚yˆÏôÓ˚ åcognizable offenceä çlƒ ˆ@˝ÃÆyÓ˚
ܲÓ˚y •Î˚ñ ï˛ˆÏÓ ïÑ˛yˆÏܲ !°!áï˛Ë˛yˆÏÓ ˆ@˝ÃÆy!Ó˚Ó˚ ܲyÓ˚î çylyˆÏï˛ •ˆÏÓ ~ÓÇ ï˛ÑyˆÏܲ
ˆ@˝ÃÆy!Ó˚Ó˚ 24 ârê˛yÓ˚ ÙˆÏôƒ ~ܲçl Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ §yÙˆÏl •y!çÓ˚ ܲÓ˚yˆÏï˛ •ˆÏÓó
2ä ˆÜ˛ylG Óƒ!_´ˆÏܲ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ånon-cognizableä ~ÓÇ çy!ÙlˆÏÎyàƒ x˛õÓ˚yˆÏôÓ˚
çlƒ ˆ@˝ÃÆyÓ˚ ܲÓ˚y •ˆÏ°ñ !§!ç~§!ê˘ ~§!ç~§!ê ÈüÈÓ˚ ˆí˛˛õ%!ê˛˘ xƒy!§fiê˛ƒyrê˛ Ü˛!Ù¢lyÓ˚
ï˛ÑyˆÏܲ çy!ÙˆÏl Ù%!_´ !òˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚
ôyÓ˚y 436ÈüÈ~Ó˚ xô#l ~ܲçl ÌylyÓ˚ ˲yÓ˚≤ÃyÆ xy!ôܲy!Ó˚ˆÏܲÓ˚ í˛z˛õÓ˚ ≤ÈÏÎyçƒ
~ܲ•z !Óôyl ï˛ÑyÓ˚ í˛z˛õˆÏÓ˚G ≤ÈÏÎyçƒ •ˆÏÓó
3ä §ÙhflÏ ˆ@˝ÃÆyÓ˚ ܲÓ˚ˆÏï˛ •ˆÏÓ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚ ˆ@˝ÃÆyÓ˚
§¡õ!ܲ≈ï˛ !Óôyl xl%ÎyÎ˚#–

≤Ã23≠ ˆ@˝ÃÆyÓ˚ ܲÓ˚yÓ˚ §ÙÎ˚ ܲ# ܲ# §yÓôylï˛y !lˆÏï˛ •ˆÏÓ⁄

í˛z≠ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚ ˆ@˝ÃÆyÓ˚ §¡õ!ܲ≈ï˛ !lÎ˚ÙyÓ°# ~ÓÇ

˛õk˛!ï˛ xÓ¢ƒ•z ˆÙˆÏl ã˛°ˆÏï˛ •ˆÏÓ– ˆ§çlƒ !§!ç~§!ê˛˘~§!ç~§!ê˛ÈüÈÓ˚ §ÙhflÏ !Ê˛”˛
xy!ôܲy!Ó˚ܲˆÏòÓ˚ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚ !Óôyl=!° §¡õˆÏܲ≈ §ÙƒÜ˛
˛õ!Ó˚!ã˛!ï˛ Ìyܲy ~ܲyhs˝ ÓyN˛l#Î˚–
~ܲ!ê˛ =Ó˚&c˛õ)î≈ !Óôyl Îy °«˛î#Î˚ ï˛y •ˆÏ°y Cr.P.C., 1973ÈüÈ~Ó˚ ôyÓ˚y 57 xl%ÎyÎ˚#
!Óly ˛õˆÏÓ˚yÎ˚ylyÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y ˆÜ˛ylG Óƒ!_´ˆÏܲ ˆÜ˛ˆÏ§Ó˚ ˛õ!Ó˚!fli!ï˛ xl%ÎyÎ˚# ≤ÈÏÎ˚yçl#Î˚
§ÙˆÏÎ˚Ó˚ x!ï˛!Ó˚_´ xyê˛Ü˛ Ó˚yáy ÎyˆÏÓ lyñ ~ÓÇ ~•z §ÙÎ˚ ã˛!ÓÁ¢ ârê˛y åˆ@˝ÃÆyˆÏÓ˚Ó˚ çyÎ˚ày
ˆÌˆÏܲ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ ˆÜ˛yê˛≈ ˛õÎ≈hs˝ Îyï˛yÎ˚yˆÏï˛Ó˚ §ÙÎ˚ ÓyˆÏòä x!ï˛e´Ù ܲÓ˚ˆÏÓ ly– ~•z §ÙˆÏÎ˚Ó˚
ÙˆÏôƒñ Cr.P.C.üÈÓ˚ ôyÓ˚y 56 xl%ÎyÎ˚# !Óly ˛õˆÏÓ˚yÎ˚ylyÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ˆ§•z
x!ôˆÏ«˛ˆÏeÓ˚ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ §yÙˆÏl •y!çÓ˚ ܲÓ˚yˆÏï˛ •ˆÏÓ–
!í˛ ˆÜ˛ Ó§% ÓlyÙ ˛õ!Ÿã˛ÙÓD §Ó˚ܲyˆÏÓ˚Ó˚ ˆÜ˛ˆÏ§ Ù•yÙylƒ §%!≤ÃÙ ˆÜ˛yê˛≈ ~ܲ !ӈϢ£Ï
Ó˚yˆÏÎ˚Ó˚ ÙyôƒˆÏÙñ ˆÎê˛y 1997å1ä ~§!§!§ 416ÈüÈˆï˛ ≤Ãܲy!¢ï˛ñ ˆ@˝ÃÆyˆÏÓ˚Ó˚ §ÙÎ˚ ˛õy°l#Î˚
§%!l!ò≈‹T !lˆÏò≈!¢Ü˛y çy!Ó˚ ܲˆÏÓ˚ˆÏSÈl– Î!òG ~ê˛y ˛õ%!°ˆÏ§Ó˚ §ˆÏD §¡õ!ܲ≈ï˛ñ ï˛Ó%G ˆ@˝ÃÆyˆÏÓ˚Ó˚
«˛Ùï˛y§¡õߨ §ÙhflÏ òƈÏÓ˚Ó˚ ~•z ˆÙˆÏl ã˛°y òÓ˚ܲyÓ˚– ~=ˆÏ°y •ˆÏ°yÈÈüüüÈ
1ä ˆ@˝ÃÆyÓ˚ ܲÓ˚y ~ÓÇ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ !çK˛y§yÓyˆÏòÓ˚ §yˆÏÌ Î%_´ ˛õ%!°§
ܲÙ≈#Ó,®ˆÏܲ !lá%Ñï˛ñ ò,¢ƒÙyl ~ÓÇ ˛õ!Ó˚‹ÒyÓ˚ lyÙ G ˛õˆÏòÓ˚ ˛õ!Ó˚ã˛Î˚K˛y˛õܲ ˛õe Ó•l
ܲÓ˚ˆÏï˛ •ˆÏÓ– ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ !çK˛y§yÓyˆÏòÓ˚ §yˆÏÌ ç!í˛¸ï˛ ~Ó˚Ü˛Ù §ÙhflÏ
˛õ%!°ˆÏ§Ó˚ ˛õ!Ó˚ã˛Î˚ ˆÓ˚!çfiê˛yˆÏÓ˚ l!ÌË%˛_´ Ó˚yáˆÏï˛ •ˆÏÓ–
2ä ˆ@˝ÃÆyÓ˚ܲyÓ˚# ˛õ%!°§ xy!ôܲy!Ó˚ܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚yÓ˚ §ÙÎ˚ ~ܲê˛y ˆ@˝ÃÆy!Ó˚ ˆÙˆÏÙy
ÓylyˆÏÓl ~ÓÇ ~•z ˆÙˆÏÙyˆÏï˛ xhs˝ï˛ ~ܲçl §y«˛#Ó˚ fl∫y«˛Ó˚ ÌyܲˆÏÓñ !Î!l •ˆÏï˛

126
 ˛õyˆÏÓ˚l ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ ˛õ!Ó˚ÓyˆÏÓ˚Ó˚ ~ܲçl §ò§ƒ xÌÓy ˆÎ ~°yܲy ˆÌˆÏܲ
ˆ@˝ÃÆyÓ˚ ܲÓ˚y •ˆÏFSÈ ˆ§áylܲyÓ˚ ˆÜ˛ylG §¡øyll#Î˚ Óƒ!_´– ~ê˛yˆÏï˛ ˆ@˝ÃÆyÓ˚ •GÎ˚y
Óƒ!_´Ó˚ fl∫y«˛Ó˚ !lˆÏï˛ •ˆÏÓ ~ÓÇ ˆ@˝ÃÆyˆÏÓ˚Ó˚ ï˛y!Ó˚á G §ÙˆÏÎ˚Ó˚ í˛zˆÏÕ‘á ÌyܲˆÏÓ–
3ä ˆÎ Óƒ!_´ˆÏܲ ˆ@˝ÃÆyÓ˚ Óy xyê˛Ü˛ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ ˆÜ˛ylG Ìylyñ !çK˛y§yÓyˆÏòÓ˚
ˆÜ˛w Óy °Ü˛ÈüÈxyˆÏ˛õÓ˚ ˆ•Ê˛yçˆÏï˛ Ó˚yáy •ˆÏÎ˚ˆÏSÈñ ïÑ˛yÓ˚ ˙ çyÎ˚àyˆÏï˛ xyê˛ˆÏܲ ÌyܲyÓ˚
áÓÓ˚ñ Îï˛ o&ï˛ §Ω˛Óñ ï˛ÑyÓ˚ ~ܲçl Ó¶%˛ Óy xyd#Î˚ Óy ï˛ÑyÓ˚ ˛õ!Ó˚!ã˛ï˛ G ˲yˆÏ°yوϮÓ˚
§yˆÏÌ Î%_´ ˆÜ˛ylG Óƒ!_´ˆÏܲ çylyˆÏï˛ •ˆÏÓñ Î!ò ly ˆ@˝ÃÆy!Ó˚ ˆÙˆÏÙyˆÏï˛ fl∫y«˛Ó˚ܲyÓ˚#
§y«˛# !lˆÏç•z ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ ˆ§•z Ó¶%˛ Óy xyd#Î˚ •l–
4ä ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ !lܲê˛Ó¶%˛ Óy xyd#Î˚ ˆç°y Óy ¢•ˆÏÓ˚Ó˚ Óy•zˆÏÓ˚ ÌyܲˆÏ°
ˆ@˝ÃÆyˆÏÓ˚Ó˚ §ÙÎ˚ñ fliyl ~ÓÇ xyê˛Ü˛ ܲˆÏÓ˚ Ó˚yáyÓ˚ çyÎ˚ày ˛õ%!°§ xÓ¢ƒ•z ˆ@˝ÃÆyˆÏÓ˚Ó˚
8 ˆÌˆÏܲ 12 ârê˛yÓ˚ ÙˆÏôƒ ˆç°yÓ˚ xy•z!l §y•y΃ §Çfliy å!°àƒy° ~•zí˛
xà≈yly•zˆÏç¢lä Óy §Ç!Ÿ’‹T ~°yܲyÓ˚ ÌylyÓ˚ ÙyôƒˆÏÙ ˆê˛!°@˝ÃyÙ Ü˛ˆÏÓ˚ çylyˆÏï˛
Óyôƒ ÌyܲˆÏÓ–
5ä xyê˛Ü˛ ܲˆÏÓ˚ Ó˚yáy fliyˆÏlÓ˚ í˛yÎ˚!Ó˚ˆÏï˛ ˆ@˝ÃÆyÓ˚ ܲÓ˚y Óƒ!_´ §¡õˆÏܲ≈ ~ܲê˛y l!ÌË%˛!_´
ÌyܲˆÏÓñ ï˛yˆÏï˛ ÎyˆÏܲ ˆ@˝ÃÆyˆÏÓ˚Ó˚ áÓÓ˚ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ ~Ùl Ó¶%˛Ó˚ lyÙ ~ÓÇ
ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ ˆÎ ˛õ%!°§ xy!ôܲy!Ó˚ܲˆÏòÓ˚ xô#ˆÏl xyˆÏSÈ ï˛yˆÏòÓ˚ lyÙ ~ÓÇ
!Ó¢ò í˛zˆÏÕ‘á ÌyܲˆÏÓ–
6ä ˆ@˝ÃÆyÓ˚ ܲÓ˚y Óƒ!_´ˆÏܲñ ï˛ÑyÓ˚ xl%ˆÏÓ˚yô e´ˆÏÙñ ˆ@˝ÃÆyˆÏÓ˚Ó˚ §ÙÎ˚ ï˛ÑyÓ˚ ¢Ó˚#ˆÏÓ˚ ˆÜ˛ylG
Óí˛¸ Óy ˆSÈyê˛ xyâyˆÏï˛Ó˚ !ã˛•´ ÌyܲˆÏ° ï˛y ˛õÓ˚#«˛y ܲÓ˚yˆÏï˛ •ˆÏÓ ~ÓÇ ˆ§•z §ÙˆÏÎ˚
!°!˛õÓk˛ ܲÓ˚yˆÏï˛ •ˆÏÓ– Ú•z™ˆÏ˛õܲ¢l ˆÙˆÏÙyÛÈüÈˆï˛ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ ~ÓÇ
ˆ@˝ÃÆyÓ˚ܲyÓ˚# ˛õ%!°§ xy!ôܲy!Ó˚ܲ í˛z˲ˆÏÎ˚Ó˚ fl∫y«˛Ó˚ ÌyܲˆÏÓ ~ÓÇ ï˛yÓ˚ ≤Ã!ï˛!°!˛õ
ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ !òˆÏï˛ •ˆÏÓ–
7ä §Ç!Ÿ’‹T Ó˚yçƒ Óy ˆÜ˛w¢y!§ï˛ xMÈ˛ˆÏ°Ó˚ í˛y•zˆÏÓ˚QÓ˚ ˆ•°‰Ì §y!˲≈ˆÏ§Ó˚ !lˆÏÎ˚yà≤ÃyÆ
~ÓÇ xl%ˆÏÙy!òï˛ ˛õƒyˆÏlˆÏ°Ó˚ ~ܲçl ≤Ã!¢«˛î≤ÃyÆ í˛y_´yÓ˚ˆÏܲ !òˆÏÎ˚ ˆ•Ê˛yçˆÏï˛
xyê˛Ü˛ ÌyܲyÓ˚ §ÙÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ≤Ã!ï˛ 48 ârê˛y xhs˝Ó˚ í˛y_´y!Ó˚ ˛õÓ˚#«˛y
ܲÓ˚yˆÏï˛ •ˆÏÓ– §ÙhflÏ ˆï˛•!§° ~ÓÇ ˆç°yÓ˚ çlƒ í˛y•zˆÏÓ˚QÓ˚ ˆ•°‰Ì §y!˲≈ˆÏ§Ó˚
~Ó˚Ü˛Ù ˛õƒyˆÏl° ˜ï˛!Ó˚ ܲÓ˚y í˛z!ã˛ï˛–
8ä ˆ@˝ÃÆy!Ó˚ ˆÙˆÏÙy§• §ÙhflÏ l!Ì˛õˆÏeÓ˚ ≤Ã!ï˛!°!˛õ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ ܲyˆÏSÈ ï˛ÑyÓ˚ ˆÓ˚ܲˆÏí˛≈Ó˚
çlƒ ˛õyë˛yˆÏï˛ •ˆÏÓ–
9ä !çK˛y§yÓyˆÏòÓ˚ §ÙÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ï˛ÑyÓ˚ xy•zlç#Ó#Ó˚ §yˆÏÌ ˆòáy ܲÓ˚yÓ˚
xl%Ù!ï˛ ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ Î!òG ï˛y !çK˛y§yÓyˆÏòÓ˚ §Ó≈«˛ˆÏîÓ˚ çlƒ lÎ˚–
10ä §ÙhflÏ ˆç°y ~ÓÇ Ó˚yˆÏçƒÓ˚ ≤Ãôyl ܲyÎ≈y°ˆÏÎ˚ ~ܲê˛y ˛õ%!°§ ܲˆÏrê˛∆y° Ó˚&ˆÏÙÓ˚ ÓƒÓfliy
Ó˚yáˆÏï˛ •ˆÏÓ ˆÎáyˆÏl ˆ@˝ÃÆyÓ˚ܲyÓ˚# xy!ôܲy!Ó˚ܲ ˆ@˝ÃÆyˆÏÓ˚Ó˚ 12 ârê˛yÓ˚ ÙˆÏôƒ ˆ@˝ÃÆyÓ˚

127
 ~ÓÇ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ˆ•Ê˛yçˆÏï˛ Ó˚yáyÓ˚ çyÎ˚àyÓ˚ Óƒy˛õyˆÏÓ˚ ï˛Ìƒy!ò çylyˆÏÓl
~ÓÇ ˛õ%!°§ ܲˆÏrê˛∆y° Ó˚&ˆÏÙ ~•z §ÙhflÏ ï˛Ìƒ ~ܲê˛y §%flõ‹T ˆly!ê˛§ ˆÓyˆÏí˛≈ ≤Ãò!¢≈ï˛
ÌyܲˆÏÓ–

≤Ã24≠ ˆ@˝ÃÆyˆÏÓ˚Ó˚ Óƒy˛õyˆÏÓ˚ §yôyÓ˚îï˛ Ü˛# ôÓ˚ˆÏîÓ˚ !lˆÏò≈!¢Ü˛y !§!Ó•z!§ÈüÈˆï˛ ˆÙˆÏl ã˛°y •Î˚⁄

í˛z≠È !Ó!˲ߨ !Ó£ÏÎ˚=!° ˆÎÙlñ x˛õÓ˚yˆÏôÓ˚ ≤ÃÜ,˛!ï˛ G =Ó˚&cñ Ê˛Ñy!ܲ ˆòGÎ˚y ܲÓ˚ Óy xlƒyÎ˚˲yˆÏÓ
ˆlGÎ˚y ˆe´!í˛ˆÏê˛Ó˚ ˛õ!Ó˚Ùyîñ x˛õÓ˚yˆÏôÓ˚ ≤ÃÜ,˛!ï˛ G =îàï˛ Ùylñ ≤ÃÙyî ˆ°y˛õyê˛ Óy §y«˛#ˆÏܲ
≤Ã˲y!Óï˛ Ü˛Ó˚yÓ˚ §Ω˛yÓlyñ ï˛òˆÏhs˝ §•ˆÏÎy!àï˛y •zï˛ƒy!òÓ˚ !ÓˆÏÓã˛lyÓ˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ≤Ã!ï˛!ê˛
xy°yòy xy°yòy ˆÜ˛ˆÏ§ ˆ@˝ÃÆyˆÏÓ˚Ó˚ !§k˛yhs˝ !lˆÏï˛ •ˆÏÓ– ˆÎ ˆÎ ˆ«˛ˆÏe ΈÏÌy˛õÎ%_´ §yÓôylï˛yÓ˚
§ˆÏD ˆ@˝ÃÆyˆÏÓ˚Ó˚ «˛Ùï˛y ≤ÈÏÎ˚yà ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ ïÑ˛yÓ˚ ÙˆÏôƒ ÌyܲˆÏï˛ ˛õyˆÏÓ˚È üüüÈ
1ä x˛õÓ˚yˆÏôÓ˚ §!ë˛Ü˛ ï˛òhs˝ !l!Ÿã˛ï˛ ܲÓ˚ˆÏï˛ó
2ä x˛õÓ˚yô#Ó˚ ˛õy!°ˆÏÎ˚ ÎyGÎ˚y xyê˛Ü˛yˆÏï˛ó
3ä ˛õˆÏîƒÓ˚ §Çà!ë˛ï˛ ˛õyã˛yÓ˚ åfløyà!°Çä Óy ˆày˛õl#Î˚ï˛yÓ˚ ÙyôƒˆÏÙ Ü˛yfiê˛Ù‰§ !í˛í˛z!ê˛
Ê˛Ñy!ܲÓ˚ âê˛ly •ˆÏ°ó
4ä í˛y!Ù Óy x!hflÏc•#l Óƒ!_´ Óy xy•z•z!§=!°ÈüÈÓ˚ lyˆÏÙ ≤Ãôyl ˛õy[˛y Óy Ù)° ã˛y°Ü˛ˆÏòÓ˚
myÓ˚y ã˛y°yˆÏly ≤Ã!: Óy ˆÓly!Ù xyÙòy!l˘Ó˚Æy!ló
5ä ˆÎáyˆÏl •zFSÈyÜ,˛ï˛ ܲÓ˚ Ê˛Ñy!ܲ ˆòÓyÓ˚ ≤ÃÓîï˛y flõ‹T ~ÓÇ x˛õÓ˚yô≤ÃÓî˘ˆòy£Ï# ÙˆÏlÓ˚
í˛z˛õyòyl ≤Ãï˛#Î˚Ùyló
6ä ≤ÃÙyî ˆ°y˛õyˆÏê˛Ó˚ §Ω˛yÓly ˆÓ˚yô ܲÓ˚yó
7ä §y«˛#ˆÏòÓ˚ ≤Ã˲y!Óï˛ Ü˛Ó˚y Óy ˲Î˚ ˆòáyˆÏlyó ~ÓÇ
8ä ܲÓ˚ Óy ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî l)ƒlï˛Ù ~ܲ ˆÜ˛y!ê˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏ°–

≤Ã25≠ xyòy°ï˛@˝Ãy•ƒ x˛õÓ˚yô ܲ#⁄

í˛z≠È §yôyÓ˚îï˛ñ xyòy°ï˛@˝Ãy•ƒ x˛õÓ˚yô •ˆÏ°y =Ó˚&ï˛Ó˚ ˛õÎ≈yˆÏÎ˚Ó˚ x˛õÓ˚yô ÎyˆÏï˛ ~ܲçl
˛õ%!°§ xy!ôܲy!Ó˚ܲ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y•z ܲyí˛zˆÏܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˆÜ˛yˆÏê˛≈Ó˚ xl%Ù!ï˛
SÈyí˛¸y ï˛òhs˝ ÷Ó˚& ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–

≤Ã26≠ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~Ùl x˛õÓ˚yô ܲ#⁄

í˛z≠ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~Ùl x˛õÓ˚yô •ˆÏ°y xˆÏ˛õ«˛yÜ,˛ï˛ Ü˛Ù =Ó˚&ˆÏcÓ˚ x˛õÓ˚yô ÎyˆÏï˛
˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y ~ܲçl ˛õ%!°§ xy!ôܲy!Ó˚ܲ ܲyí˛zˆÏܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ly ~ÓÇ

128
ˆÜ˛yˆÏê˛≈Ó˚ xyˆÏò¢ SÈyí˛¸y ˆÜ˛ylG ï˛òhs˝ ÷Ó˚& ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ly–

≤Ã27≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xyòy°ï˛@˝Ãy•ƒ ~ÓÇ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~Ùl x˛õÓ˚yô=!°
ܲ#⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 73å4ä xl%ÎyÎ˚# ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 2É5 ˆÜ˛y!ê˛
ê˛yܲyÓ˚ x!ôܲ •ˆÏ° ܲÓ˚ˆÏÎyàƒ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §¡õ!ܲ≈ï˛ x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ
~ÓÇ çy!ÙlˆÏÎyàƒ lÎ˚– ~•z xy•zˆÏl xlƒ x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~ÓÇ çy!ÙlˆÏÎyàƒ–

≤Ã28≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ~ܲçl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲál §Ùl åsummonä
ˆ≤ÃÓ˚î ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 63üÈˆï˛ ~ܲçl xl%ˆÏÙy!òï˛ !§!ç~§!ê˛˘~§!ç~§!ê˛

xy!ôܲy!Ó˚ܲˆÏܲ «˛Ùï˛y ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ÎyˆÏï˛ ˆÜ˛ylG ï˛òhs˝Ü˛yÓ˚# xy!ôܲy!Ó˚ܲ ˆÜ˛ylG
Óƒ!_´ˆÏܲ §Ùl ܲˆÏÓ˚ ˆí˛ˆÏܲ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l ÎyˆÏï˛ !ï˛!l Óƒ!_´àï˛ •y!çÓ˚yÓ˚ ÙyôƒˆÏÙ §y«˛ƒ
!òˆÏï˛ ˛õyˆÏÓ˚l xÌÓy ˆÜ˛ylG l!Ì˛õe Óy !ç!l§ òy!ᰠܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ˆÜ˛ylG Óƒ!_´Ó˚
ܲyˆÏSÈ Óy ïÑ˛yÓ˚ xô#ˆÏl Ìyܲy !l!ò≈‹T ˆÜ˛ylG l!Ì˛õe Óy !ç!l§ òy!ᰠܲÓ˚yÓ˚ çlƒ Óy
ˆÜ˛ylG !l!ò≈‹T Óî≈lyÓ˚ §ÙhflÏ l!Ì Óy !ç!l§ òy!ᰠܲÓ˚yÓ˚ çlƒ §Ùl ˆ≤ÃÓ˚î ܲÓ˚y ÎyˆÏÓ–

≤Ã29≠ ˆÎ Óƒ!_´ˆÏܲ §Ùl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ï˛ÑyÓ˚ òy!Î˚c ܲ# ܲ#⁄

í˛z≠È ÎÑyˆÏܲ §Ùl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ï˛!l Óƒ!_´àï˛Ë˛yˆÏÓ Óy xl%ˆÏÙy!òï˛ ≤Ã!ï˛!l!ôÓ˚ ÙyôƒˆÏÙ
•y!çÓ˚y !òˆÏï˛ xy•zlàï˛Ë˛yˆÏÓ Óyôƒ ~ÓÇ §Ùl ˆ≤ÃÓ˚îܲyÓ˚# xy!ôܲy!Ó˚ˆÏܲÓ˚ §yÙˆÏl ï˛òˆÏhs˝Ó˚
xhs˝à≈ï˛ ˆÎ ˆÜ˛ylG !ӣψÏÎ˚ §ï˛ƒ ܲÌy Ó°ˆÏï˛ ~ÓÇ ≤ÈÏÎ˚yçl#Î˚ l!Ì ~ÓÇ !ç!l§ òy!á°
ܲÓ˚ˆÏï˛ Óyôƒ–

≤Ã30≠ §ÙlÈüÈ~ •y!çÓ˚y ly ˆòÓyÓ˚ Ê˛°yÊ˛° ܲ# •ˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠ §Ùl ˆ≤ÃÓ˚îܲyÓ˚# ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚ §yÙˆÏl xy•z!l ≤Ã!e´Î˚yˆÏܲ !Óã˛yÓ˚ ≤Ã!e´Î˚yÓ˚
§Ùï%˛°ƒ ôÓ˚y •Î˚– ˆÜ˛ylG §Dï˛ Ü˛yÓ˚î SÈyí˛¸y !lô≈y!Ó˚ï˛ !òˆÏl ˆÜ˛ylG Óƒ!_´ §ÙˆÏl •y!çÓ˚y
ly !òˆÏ°ñ ˆ§•z Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ •z!u˛Î˚yl ˆ˛õly° ˆÜ˛yí˛ñ 1973ÈüÈ~Ó˚ ôyÓ˚y 174 xl%ÎyÎ˚#
ÙyÙ°y Ó˚&ç% åprosecuteä ˆlGÎ˚y ÎyˆÏÓ– ˆÜ˛í˛z §Ùl ~!í˛¸ˆÏÎ˚ ÎyÓyÓ˚ çlƒ ˛õy!°ˆÏÎ˚ ˆàˆÏ°
ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛ xy•z!˛õ!§ÈüÈÓ˚ ôyÓ˚y 172 xl%ÎyÎ˚# ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ ~ÓÇ ˆÜ˛í˛z ≤ÈÏÎ˚yçl#Î˚

129
l!Ì Óy ˜Óò%ƒ!ï˛l ˆÓ˚ܲí˛≈ òy!á° ly ܲÓ˚ˆÏ° ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛ xy•z!˛õ!§ÈüÈÓ˚ ôyÓ˚y 175 xl%ÎyÎ˚#
ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ– Î!ò ˆÜ˛í˛z !Ù̃y §y«˛ƒ ˆòlñ ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛ xy•z!˛õ!§ÈüÈÓ˚ ôyÓ˚y 193
xl%ÎyÎ˚# ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ– í˛z˛õÓ˚vñ ˆÜ˛í˛z §Ùl ˆ≤ÃÓ˚îܲyÓ˚# !§!ç~§!ê˛˘~§!ç~§!ê˛
xy!ôܲy!Ó˚ˆÏܲÓ˚ §yÙˆÏl •y!çÓ˚ •ˆÏï˛ ly ˛õyÓ˚ˆÏ°ñ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 66å3äå!í˛ä
xl%ÎyÎ˚# ï˛ÑyÓ˚ ˛õÑ!ã˛¢ •yçyÓ˚ ê˛yܲy ˛õÎ≈hs˝ ò[˛ •ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã31≠ §Ùl ˆ≤ÃÓ˚î ܲÓ˚yÓ˚ çlƒ !lˆÏò≈!¢Ü˛y=!° ܲ#⁄

í˛z≠ §Ùl ≤Ã!e´Î˚yÓ˚ x˛õÓƒÓ•yÓ˚ ÎyˆÏï˛ ly •Î˚ ï˛y !l!Ÿã˛ï˛ ܲÓ˚ˆÏï˛ xÌ≈ ÙsfˆÏܲÓ˚ Ó˚yçfl∫
!Ó˲yˆÏàÓ˚ xô#l ˆ§rê˛∆y° ˆÓyí˛≈ xÓ ~:y•zç ~ÓÇ Ü˛yfiê˛Ù‰§ å!§!Ó•z!§ä !Ó!˲ߨ §ÙˆÏÎ˚
!lˆÏò≈!¢Ü˛y çy!Ó˚ ܲˆÏÓ˚ˆÏSÈ– ~•z §Ó !lˆÏò≈!¢Ü˛yÓ˚ !ܲS%È =Ó˚&c˛õ)î≈ !Ó£ÏÎ˚ !lˆÏã˛ í˛zˆÏÕ‘á ܲÓ˚y
•ˆÏ°yÈÈüüüÈ
1ä ܲÓ˚òyï˛yÓ˚y §•ˆÏÎy!àï˛y ly ܲÓ˚ˆÏ° ˆ¢£Ï í˛z˛õyÎ˚ !•ˆÏ§ˆÏÓ §Ùl ˆ≤ÃÓ˚î ܲÓ˚ˆÏï˛ •ˆÏÓ
~ÓÇ ~•z xy•z!l ôyÓ˚y §ˆÏÓ≈yFã˛ ˛õ!Ó˚ã˛y°l ܲï,˛≈˛õˆÏ«˛Ó˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y í˛z!ã˛ï˛
lÎ˚ó
2ä §ÙˆÏlÓ˚ ˲y£Ïy ܲˆÏë˛yÓ˚ ~ÓÇ xy•zl§Ó≈fl∫ •GÎ˚y í˛z!ã˛ï˛ lÎ˚ Îy @˝Ã•#ï˛yÓ˚ ÙˆÏl xÎÌy
Ùyl!§Ü˛ •Î˚Ó˚y!l G ˛õ#í˛¸ˆÏlÓ˚ §,!‹T ܲˆÏÓ˚ó
3ä xhs˝ï˛˛õˆÏ«˛ ~ܲçl xƒy!§fiê˛ƒyrê˛ Ü˛!Ù¢lyÓ˚ ˛õòÙÎ≈yòyÓ˚ xy!ôܲy!Ó˚ˆÏܲÓ˚ !°!áï˛
xl%ˆÏÙyòl !lˆÏÎ˚ ~ÓÇ §Ùl ˆ≤ÃÓ˚î ܲÓ˚yÓ˚ ܲyÓ˚î !°ˆÏá ˆÓ˚ˆÏá ï˛ˆÏÓ•z §%˛õy!Ó˚ˆÏrê˛lˆÏí˛rê˛
myÓ˚y §Ùl ˛õyë˛yˆÏly í˛z!ã˛ï˛ó
4ä ˆÜ˛ylG ܲyÓ˚ˆÏî ~Ó˚Ü˛Ù !°!áï˛ xl%ˆÏÙyòl ˆlGÎ˚y §Ω˛Ó ly •ˆÏ°ñ ~Ó˚ܲÙ
xy!ôܲy!Ó˚ˆÏܲÓ˚ ˆÌˆÏܲ ˆÙÔ!áܲ Óy ˆê˛!°ˆÏÊ˛y!lܲ xl%Ù!ï˛ xÓ¢ƒ•z !lˆÏï˛ •ˆÏÓ ~ÓÇ
ˆ§•z xl%Ù!ï˛ !°!áï˛ xyܲyˆÏÓ˚ xl%Ù!ï˛≤ÃòylܲyÓ˚# xy!ôܲy!Ó˚ܲˆÏܲ ≤ÃÌÙ §%ˆÏÎyˆÏà•z
çylyˆÏï˛ •ˆÏÓó
5ä §Ùl ˆ≤ÃÓ˚î ܲÓ˚y §ÙhflÏ ˆÜ˛§=ˆÏ°yˆÏï˛ñ §Ùl ˆ≤ÃÓ˚îܲyÓ˚# xy!ôܲy!Ó˚ˆÏܲÓ˚ ~ܲ!ê˛
!Ó˚ˆÏ˛õyê˛≈ ˆ˛õ¢ ܲÓ˚y í˛z!ã˛ï˛ xÌÓy ˆ§•z ˆÜ˛§ Ê˛y•zˆÏ° ≤Ã!e´Î˚yÓ˚ §Ç!«˛Æ !ÓÓÓ˚î
!°!˛õÓk˛ ܲˆÏÓ˚ Ó˚yáy í˛z!ã˛ï˛ ~ÓÇ ˆÎ xy!ôܲy!Ó˚ܲ §Ùl ܲÓ˚yÓ˚ xl%ˆÏÙyòl !òˆÏÎ˚ˆÏSÈl
ï˛ÑyÓ˚ §yÙˆÏl ï˛y ˆ˛õ¢ ܲÓ˚y í˛z!ã˛ï˛ó
6ä ~ܲ!ê˛ Óí˛¸ ˆÜ˛y¡õy!l Óy Ó˚y‹T…yÎ˚_ §ÇfliyÓ˚ Ó!Ó˚¤˛ ˛õ!Ó˚ã˛y°l xy!ôܲy!Ó˚ܲ ˆÎÙl
!§•zGñ !§~Ê˛Gñ ˆçlyˆÏÓ˚° ÙƒyˆÏlçyÓ˚ˆÏòÓ˚ ≤Ã̈ÏÙ•z §Ùl ܲÓ˚y í˛z!ã˛ï˛ lÎ˚– ï˛ÑyˆÏòÓ˚
§Ùl ܲÓ˚y í˛z!ã˛ï˛ ~ܲÙye ï˛ál•zñ Îál ï˛òˆÏhs˝ ~Ùl •z!Dï˛ ˛õyGÎ˚y ÎyÎ˚ ˆÎ
!§k˛yhs˝ @˝Ã•î ≤Ã!e´Î˚yÓ˚ §yˆÏÌ ï˛ÑyˆÏòÓ˚ Î%_´ ÌyܲyÓ˚ Ê˛ˆÏ° ܲÓ˚ Ê˛Ñy!ܲÓ˚ âê˛ly âˆÏê˛ˆÏSÈ–

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≤Ã32≠ §Ùl ܲÓ˚yÓ˚ §ÙÎ˚ ܲ# ܲ# §yÓôylï˛y xÓ°¡∫l ܲÓ˚y í˛z!ã˛ï˛⁄

í˛z≠ ˆÜ˛ylG Óƒ!_´ˆÏܲ §Ùl ܲÓ˚yÓ˚ §ÙÎ˚ §yôyÓ˚î˲yˆÏÓ !l¡¨!°!áï˛ §yÓôylï˛y xÓ°¡∫l ܲÓ˚y
í˛z!ã˛ï˛ÈüüüÈ
1ä ˆÜ˛ylG ΈÏÌy˛õÎ%_´ ܲyÓ˚î SÈyí˛¸y •y!çÓ˚yÓ˚ çlƒ §Ùl ܲÓ˚y í˛z!ã˛ï˛ lÎ˚– §ÙˆÏlÓ˚
«˛Ùï˛y ≤ÈÏÎ˚yà ܲÓ˚y ÎyˆÏÓ ÷ô%Ùye Îál ï˛òˆÏhs˝Ó˚ ≤ÈÏÎ˚yçˆÏl ˆÜ˛ylG Óƒ!_´Ó˚ •y!çÓ˚yÓ˚
≤ÈÏÎ˚yçl •ˆÏÓó
2ä §yôyÓ˚îï˛ ÓyÓ˚ÇÓyÓ˚ §Ùl ܲÓ˚y í˛z!ã˛ï˛ lÎ˚– x!˲Î%_´ Óy §y«˛#Ó˚ !ÓÓ,!ï˛ ÎÌy§Ω˛Ó ܲÙ
•y!çÓ˚yÓ˚ ÙyôƒˆÏÙ ˆÓ˚ܲí˛≈ ܲÓ˚y í˛z!ã˛ï˛ó
3ä §ÙlÈüÈ~ ˆòGÎ˚y •y!çÓ˚yÓ˚ §ÙÎ˚ˆÏܲ §¡øyl ܲˆÏÓ˚ ã˛°y í˛z!ã˛ï˛– ˆÜ˛ylG Óƒ!_´Ó˚ !ÓÓ,!ï˛
ˆÓ˚ܲí˛≈ ܲÓ˚ÓyÓ˚ xyˆÏà ò#â≈ §ÙÎ˚ xˆÏ˛õ«˛y ܲÓ˚yˆÏly í˛z!ã˛ï˛ lÎ˚ñ Î!ò ly ˆ§ê˛y
§ˆÏã˛ï˛l˲yˆÏÓ ˆlGÎ˚y ˆÜ˛ylG ˆÜ˛Ô¢ˆÏ°Ó˚ xD •Î˚ó
4ä x!Ê˛ˆÏ§Ó˚ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ !ÓÓ,!ï˛ ˆÓ˚ܲí˛≈ ܲÓ˚y •ˆÏ°•z ˲yˆÏ°y •Î˚ñ !ܲv ˆÜ˛ylG
ˆÜ˛ˆÏ§Ó˚ âê˛lyÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ !ÓÓ,!ï˛ ˆÓ˚ܲí˛≈ ܲÓ˚yÓ˚ fliyl G ܲyˆÏ°Ó˚ Óƒ!ï˛e´Ù âê˛ˆÏï˛
˛õyˆÏÓ˚–

≤Ã33≠ xlƒ ˆÜ˛yl ˆ◊î#Ó˚ xy!ôܲy!Ó˚ܲÓ˚y ≤ÈÏÎ˚yçˆÏl !§!ç~§!ê˛˘~§!ç~§!ê xy!ôܲy!Ó˚ܲˆÏòÓ˚

!ç~§!ê˛ xy•zl Ó°ÓÍ Ü˛Ó˚yÓ˚ çlƒ §y•y΃ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z ≠ È x yò¢≈ !ç~§!ê˛ xy•z ˆ Ï l Ó˚ ôyÓ˚ y 65 xl% Î yÎ˚ # !l¡¨ ! °!áï˛ xy!ôܲy!Ó˚ Ü ˛Ó˚ y
!§!ç~§!ê˛˘~§!ç~§!ê È xy!ôܲy!Ó˚ܲˆÏòÓ˚ §y•y΃ ܲÓ˚yÓ˚ çlƒ «˛Ùï˛y≤ÃyÆ– xyò¢≈ !ç~§!ê˛
xy•zˆÏl !l!ò≈‹T ˆ◊î#Ó˚ xy!ôܲy!Ó˚ܲÓ˚y •ˆÏ°lÈÈüüüÈ
1ä ˛õ%!°¢ó
2ä ܲyfiê˛Ù‰§ó
3ä !ç~§!ê˛ xyòyˆÏÎ˚Ó˚ §yˆÏÌ Î%_´ Ó˚yçƒ˘ˆÜ˛w §Ó˚ܲy!Ó˚ xy!ôܲy!Ó˚ܲÓ˚yó
4ä Ë)˛!ÙÈüÈÓ˚yçfl∫ xyòyˆÏÎ˚Ó˚ §yˆÏÌ Î%_´ Ó˚yçƒ˘ˆÜ˛w §Ó˚ܲy!Ó˚ xy!ôܲy!Ó˚ܲÓ˚yó
5ä §ÙhflÏ @˝ÃyÙ xy!ôܲy!Ó˚ܲÓ˚yó
6ä ˆÜ˛w˘Ó˚yçƒ §Ó˚ܲyˆÏÓ˚Ó˚ myÓ˚y !ÓK˛y!˛õï˛ xlƒ ˆÎ ˆÜ˛ylG ˆ◊î#Ó˚ xy!ôܲy!Ó˚ܲÓ˚y–

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 20
x˛õÓ˚yô ~ÓÇ ò[˛ñ ÙyÙ°y Ó˚&ç% ܲÓ˚y ~ÓÇ §ÙˆÏV˛yï˛y
OFFENCES & PENALTIES, PROSECUTION
& COMPOUNDING

≤Ã1≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl x˛õÓ˚yô=!° ܲ#⁄

í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ˛õ!Ó˚ˆÏFSÈò 16ÈüÈˆï˛ x˛õÓ˚yô ~ÓÇ ¢y!hflÏ=!°˛ !Ó!ôÓk˛ ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ– ~•z xy•zˆÏlÓ˚ ôyÓ˚y 66ÈüÈˆï˛ 21!ê˛ x˛õÓ˚yô˛ ï˛y!°Ü˛yË%˛_´ •ˆÏÎ˚ˆÏSÈ– ~•z
x˛õÓ˚yô=!° •ˆÏ°yüüüÈ
1ä !Óly •zl˲ˆÏÎ˚ˆÏ§ xÌÓy !Ù̃y˘Ë%˛° •zl˲ˆÏÎ˚ˆÏ§ ˆÜ˛ylG §Ó˚ÓÓ˚y• ܲÓ˚yó
2ä !ܲS%È §Ó˚ÓÓ˚y• ly ܲˆÏÓ˚ •zl˲ˆÏÎ˚§ ܲyê˛yó
3ä !ï˛l ÙyˆÏ§Ó˚ x!ôܲ §ÙÎ˚ ôˆÏÓ˚ §Çà,•#ï˛ Ü˛Ó˚ ≤Ãòyl ly ܲÓ˚yó
4ä xyò¢≈ !ç~§!ê˛ xy•zl °Aâl ܲˆÏÓ˚ §Çà,•#ï˛ Ü˛Ó˚ !ï˛l ÙyˆÏ§Ó˚ x!ôܲ §ÙˆÏÎ˚Ó˚
çlƒ ≤Ãòyl ly ܲÓ˚yó
5ä í˛zͧÙ%ˆÏá ܲÓ˚ lyÈüÈܲyê˛y Óy Ü˛Ù Ü˛yê˛y xÌÓy í˛zͧÙ%ˆÏá ܲyê˛y ܲÓ˚ ôyÓ˚y 37
xl%ÎyÎ˚# çÙy ly ˆòGÎ˚yó
6ä ôyÓ˚y 43!§ xl%ÎyÎ˚# í˛zͧÙ%ˆÏá §Ç@˝Ã•ˆÏÎyàƒ Ü˛Ó˚ §Ç@˝Ã• lyÈüÈܲÓ˚yñ Óy ܲÙ
§Ç@˝Ã• ܲÓ˚y Óy çÙy ly ˆòGÎ˚yó
7ä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ÓyhflψÏÓ ly ˆ˛õˆÏÎ˚G •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y
~ÓÇ ÓƒÓ•yÓ˚ ܲÓ˚yó
8ä ≤Ãï˛yÓ˚îy ܲˆÏÓ˚ ˆÜ˛ylG !Ó˚Ê˛yu˛ ˆlGÎ˚yó
9ä ôyÓ˚y 17 °Aâl ܲˆÏÓ˚ ˆÜ˛ylG •zl˛õ%ê˛ §y!˲≈§ !í˛§!ê˛∆!Óí˛zê˛yÓ˚ myÓ˚y •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ~ÓÇ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚yó

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 10ä ܲÓ˚ Ê˛Ñy!ܲÓ˚ í˛zˆÏjˆÏ¢ƒ !Ù̃y ï˛Ìƒ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚y Óy xy!Ì≈ܲ ˆÓ˚ܲí˛≈ !ÓÜ,˛ï˛
ܲÓ˚y Óy lܲ° !•§yÓ Óy l!Ì òy!ᰠܲÓ˚yó
11ä ܲÓ˚ !òˆÏï˛ Óyôƒ •GÎ˚y §ˆÏ_¥G ˆÓ˚!çˆÏfiê˛∆¢l ly ܲÓ˚yˆÏlyó
12ä ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ Óyôƒï˛yÙ)°Ü˛ ˆ«˛e=!°ˆÏï˛ !Ù̃y ï˛Ìƒ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚yó
13ä ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ ï˛ÑyÓ˚ ܲyç ܲÓ˚ˆÏï˛ ly ˆòGÎ˚y Óy Óyôyòyl ܲÓ˚yó
14ä ÎÌy!Ó!•ï˛ l!Ì SÈyí˛¸y ˆÜ˛ylG ˛õîƒ ˛õ!Ó˚Ó•l ܲÓ˚yó
15ä ê˛yl≈G˲yÓ˚ ˆày˛õl ܲˆÏÓ˚ ܲÓ˚ Ê˛Ñy!ܲ ˆòGÎ˚yó
16ä xy•zl xl%ÎyÎ˚# !•§yÓ˘l!Ì˛õe ly Ó˚yáy xÌÓy xy•zˆÏl !lˆÏò≈!¢ï˛ §ÙˆÏÎ˚Ó˚
çlƒ !•§yÓ˘l!Ì˛õe˛ Ó˚«˛y ly ܲÓ˚yó
17ä xy•zl xl%ÎyÎ˚# ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ï˛Ìƒ Óy l!Ì˛õe òy!ᰠܲÓ˚ˆÏï˛
ly ˛õyÓ˚y xÌÓy ˆÜ˛ylG ≤Ã!e´Î˚y ã˛°yܲy°#l !Ù̃y ï˛Ìƒ Óy l!Ì˛õe òy!á°
ܲÓ˚yó
18ä ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y•˘˛õ!Ó˚Ó•l˘§ÇÓ˚«˛î ܲÓ˚yó
19ä xlƒ ˆÜ˛ylG Óƒ!_´Ó˚ !ç~§!ê˛xy•z~l ÓƒÓ•yÓ˚ ܲˆÏÓ˚ •zl˲ˆÏÎ˚§ ܲyê˛yó
20ä ˆÜ˛ylG ÓyhflÏÓ˛ ≤ÃÙyˆÏîÓ˚ í˛z˛õyòyl l‹T Óy ˆ°y˛õyê˛ Ü˛Ó˚yó
21ä xy•zl xl%ÎyÎ˚# xyê˛Ü˛˘§yÙ!Î˚ܲ xyê˛Ü˛˘§ÇÎ%_´ •GÎ˚y ˆÜ˛ylG ˛õîƒ !Ó!e´ Óy
ï˛SÈÓ˚*˛õ ܲÓ˚y–

≤Ã2≠ ò[˛ åˆ˛õly!Œê˛ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄

í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏl Úò[˛Û ¢ˆÏ∑Ó˚ §ÇK˛y ˆòGÎ˚y ˆl•z ï˛ˆÏÓ !Óã˛yÓ˚ÈüȧÇe´yhs˝
˲y£Ïƒ ~ÓÇ !Óã˛yÓ˚¢yˆÏflfÓ˚ l#!ï˛ˆÏï˛ òˆÏ[˛Ó˚ ≤ÃÜ,˛!ï˛ !lô≈yÓ˚î ܲÓ˚y xyˆÏSÈ ~•z˲yˆÏÓÈ üüüÈ
ˆÜ˛ylG Ü,˛ï˛ x˛õÓ˚yˆÏôÓ˚ ¢y!hflÏ !•§yˆÏÓ !Ó!ôÙy!Ê˛Ü˛ xyˆÏÓ˚y!˛õï˛ ~ܲê˛y §yÙ!Î˚ܲ
ò[˛ Óy ≤ÈÏòÎ˚ xÌ≈ó
~ܲçˆÏlÓ˚ Îy ܲï≈˛Óƒ !SÈ° ï˛y ly ܲÓ˚yÓ˚ Óy ܲÓ˚ˆÏï˛ ly ˛õyÓ˚yÓ˚ çlƒ xy•zˆÏl
Óy ˆÜ˛ylG ã%˛!_´Ó˚ myÓ˚y xyˆÏÓ˚y!˛õï˛ ˆÜ˛ylG ¢y!hflÏó

≤Ã3≠ ò[˛ ≤ÃòyˆÏlÓ˚ §ÙÎ˚ §yôyÓ˚îï˛ Ü˛#˛ ôÓ˚ˆÏlÓ˚ !lÎ˚Ùyl%Ó!ï˛≈ï˛y ˆÙˆÏl ã˛°ˆÏï˛ •ˆÏÓ⁄

í˛z≠ ò[˛ xyˆÏÓ˚y!˛õï˛ •ˆÏÓ xy•zl¢yflfñ §yôyÓ˚î lƒyÎ˚!Óã˛yˆÏÓ˚Ó˚ l#!ï˛ ~ÓÇ xyhs˝ç≈y!ï˛Ü˛
Óy!îçƒ ~ÓÇ ã%˛!_´ ˛õ!Ó˚ã˛y°l l#!ï˛Ó˚ í˛z˛õÓ˚ xyôy!Ó˚ï˛ !l!ò≈‹T !ܲS%È ¢y!hflÏÙ)°Ü˛ ¢y§l!Ó!ôÓ˚
xyGï˛yÎ˚– xy•zˆÏlÓ˚ ôyÓ˚y 68ÈüÈˆï˛ ~Ó˚Ü˛Ù §yôyÓ˚î l#!ï˛=!° §!ߨˆÏÓ!¢ï˛ •ˆÏÎ˚ˆÏSÈ– ˆ§•z
xl%ÎyÎ˚#ÈüüüÈ

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 È x!˲Î%_´ Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ xyly x!˲ˆÏÎyà á[˛l ܲÓ˚yÓ˚ §%ˆÏÎyà ≤Ãòyl ܲÓ˚ˆÏï˛
•ˆÏÓ G ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ SÈyí˛¸y ~ÓÇ í˛z˛õÎ%_´ ÷ly!l SÈyí˛¸y ˆÜ˛ylG
¢y!hflÏ ≤Ãòyl ܲÓ˚y ÎyˆÏÓ lyó
È ˆÜ˛ˆÏ§Ó˚ âê˛ly G ˛õ!Ó˚!fli!ï˛Ó˚ §yÙ!@˝Ãܲï˛yÓ˚ í˛z˛õÓ˚ ò[˛ !l˲≈Ó˚ ܲÓ˚ˆÏÓó
È x!˲Î%_´ xy•zl Óy !Ó!ôÈ °AâˆÏlÓ˚ Ùyey G ï˛#Ó ï˛yÓ˚ §ˆÏD ò[˛ˆÏܲ §yÙO§ƒ˛õ)î≈
•ˆÏï˛ •ˆÏÓó
ò[˛ ≤ÃòylܲyÓ˚# xyˆÏòˆÏ¢ °AâˆÏlÓ˚ ≤ÃÜ,˛!ï˛Ó˚ §%flõ‹T í˛zˆÏÕ‘á ÌyܲˆÏï˛ •ˆÏÓó
È xy•zˆÏlÓ˚ ˆÜ˛yl ôyÓ˚yÎ˚ ò[˛ xyˆÏÓ˚y˛õ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ï˛y §%!l!ò≈‹T ÌyܲˆÏÓ–
í˛z˛õÓ˚v ôyÓ˚y 68ÈüÈˆï˛ !l!ò≈‹T˲yˆÏÓ í˛z!Õ‘!áï˛ xyˆÏSÈ ˆÎ !l¡¨!°!áï˛ ˆ«˛ˆÏe ˆÜ˛ylG
=Ó˚&ï˛Ó˚ ò[˛ xyˆÏÓ˚y˛õ ܲÓ˚y ÎyˆÏÓ lyÈüüüÈ
ˆÜ˛ylG ˆàÔî °AâˆÏlÓ˚ åÙy•zlÓ˚ !Ó ã˛ä çlƒ å5000 ê˛yܲyÓ˚ Ü˛Ù Ü˛Ó˚Î%_´
ˆÜ˛ˆÏ§ ˆÜ˛ylG !Ó!ô˲D ܲÓ˚yˆÏܲ ˆàÔî °Aâl !•§yˆÏÓ §ÇK˛y!Î˚ï˛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈäñ
xÌÓy
xy•zˆÏlÓ˚ ˆÜ˛ylG ˛õk˛!ï˛àï˛ ≤ÈÏÎ˚yçˆÏlñ xÌÓy
§•ˆÏç•z §ÇˆÏ¢yôlˆÏÎyàƒ ˆÜ˛ylG Ë%˛°e&!ê˛Ó˚ åxy•zˆÏl ÎyˆÏÜ˛È ‘error apparent
on record’ Ó°y •Î˚ä çlƒ ÎyˆÏï˛ ˆÜ˛ylG ≤Ãï˛yÓ˚îyÓ˚ x!˲≤ÃyÎ˚ Óy Ùyç≈lyÓ˚
xˆÏÎyàƒ˛ xӈϕ°y ˆl•z–
xyÓyÓ˚ñ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÎáyˆÏl !l!ò≈‹T ˛õ!Ó˚Ùyî Óy !l!ò≈‹T ¢ï˛yLjϢÓ˚
!•§yˆÏÓ ¢y!hflÏÓ˚ !Óôyl xyˆÏSÈñ ï˛y ≤ÈÏÎyçƒ •ˆÏÓ–

≤Ã4≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl !lô≈y!Ó˚ï˛ òˆÏ[˛Ó˚ ˛õ!Ó˚Ùyî ܲ#⁄

í˛z≠ ôyÓ˚y 66å1ä xl%ÎyÎ˚# ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ôyÓ˚y 66ÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ ˆÜ˛ylG
x˛õÓ˚yô ܲÓ˚ˆÏ° !ï˛!lñ !l¡¨!°!áï˛ ò[˛=!°Ó˚ ÙˆÏôƒ ˆÎ!ê˛ x!ôܲï˛Ó˚ñ ˆ§•z òˆÏ[˛Ó˚ myÓ˚y
ò![˛ï˛ •ˆÏÓlÈüüüÈ
Ê˛Ñy!ܲ ˆòGÎ˚y ܲÓ˚ñ ≤Ãï˛yÓ˚îy˛õ)Ó≈ܲ ≤ÃyÆ !Ó˚Ê˛yu˛ñ ÓƒÓ•*ï˛ ˆe´!í˛ê˛ñ lyÈüÈܲyê˛y Óy
lyÈüȈlGÎ˚y Óy Ü˛Ù Ü˛yê˛y Óy Ü˛Ù ˆlGÎ˚y ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyîó xÌÓy
10ñ000 ê˛yܲy ˛õ!Ó˚Ùyî–
xyÓyÓ˚ñ ôyÓ˚y 66å2ä xl%ÎyÎ˚# ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ÓyÓ˚ÇÓyÓ˚
Ü˛Ù Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏ°ñ !l¡¨!°!áï˛ ò[˛=!°Ó˚ ÙˆÏôƒ ˆÎ!ê˛ x!ôܲï˛Ó˚ñ ˆ§•z
òˆÏ[˛Ó˚ myÓ˚y ò![˛ï˛ •ˆÏÓlÈüüüÈ
È Ü˛Ù ˆòGÎ˚y ܲˆÏÓ˚Ó˚ 10 ¢ï˛yÇ¢ñ xÌÓy
10ñ000 ê˛yܲy–

134
≤Ã5≠ ò[˛ xyˆÏÓ˚y˛õ ܲÓ˚yÓ˚ çlƒ ÚÓyÓ˚ÇÓyÓ˚ Ü˛Ù Ü˛Ó˚ ≤ÃòylÛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ Ü˛ál ôÓ˚y
•ˆÏÓ⁄

í˛z≠ ôyÓ˚y 66å2ä xl%ÎyÎ˚# ˆÎ ˆÜ˛ylG SÈÎ˚!ê˛˛ ôyÓ˚yÓy!•Ü˛ ܲÓ˚ §ÙˆÏÎ˚Ó˚ åtax periodsä
ÙˆÏôƒ !ï˛l!ê˛ !Ó˚ê˛yˆÏl≈ !ï˛lÓyÓ˚ Ü˛Ù Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏ° ò[˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓyÓ˚ÇÓyÓ˚ ܲÙ
ܲÓ˚ ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôÓ˚y •ˆÏÓ–

≤Ã6≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ SÈyí˛¸y xlƒ ˆÜ˛ylG Óƒ!_´Ó˚ çlƒ ܲ# ˆÜ˛ylG ò[˛ !lô≈y!Ó˚ï˛
xyˆÏSÈ⁄

í˛z≠È •ƒÑy– ôyÓ˚y 66å3äÈÈüÈˆï˛ ˆÜ˛ylG Óƒ!_´Ó˚ í˛z˛õÓ˚ 25ñ000 ê˛yܲy ˛õÎ≈hs˝ òˆÏ[˛Ó˚ !Óôyl
xyˆÏSÈñ Î!ò !ï˛!lÈüüüÈ
21!ê˛ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG ~ܲ!ê˛ˆÏï˛ §•yÎ˚ï˛y Óy ≤ÈÏÓ˚yã˛ly ˆòló
ˆÎ ˆÜ˛ylG˲yˆÏÓ å≤Ãy!Æñ §Ó˚ÓÓ˚y•ñ Ùç%ï˛ Óy ˛õ!Ó˚Ó•lä ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ
ˆÜ˛ylG ˛õîƒ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ló
xy•zˆÏlÓ˚ °Aâl ܲˆÏÓ˚ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ §Ó˚ÓÓ˚y• ˆll Óy ÓƒÓ•yÓ˚ ܲˆÏÓ˚ló
§Ùl ˆ≤ÃÓ˚îܲyÓ˚# ܲï,˛≈˛õˆÏ«˛Ó˚ §yÙˆÏl •y!çÓ˚ •ˆÏï˛ ÓƒÌ≈ •ló
xy•zl§¡øï˛Ë˛yˆÏÓ ˆÜ˛ylG §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ •zl˲ˆÏÎ˚§ ly ܲyˆÏê˛l xÌÓy
•zl˲ˆÏÎ˚ˆÏ§Ó˚ !•§yÓ Ó˚yáˆÏï˛ ÓƒÌ≈ •l–

≤Ã7≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÎ §ÙhflÏ ôyÓ˚y °AâˆÏlÓ˚ çlƒ xy°yòy òˆÏ[˛Ó˚ §Çfliyl
ˆl•z ï˛yˆÏòÓ˚ çlƒ ܲ# òˆÏ[˛Ó˚ ÓƒÓfliy xyˆÏSÈ⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ôyÓ˚y 67 xl%ÎyÎ˚# ˆÜ˛ylG Óƒ!_´ Î!ò xy•zl Óy ï˛yÓ˚
xô#ˆÏl ˜ï˛!Ó˚ ˆÜ˛ylG !Ó!ô °Aâl ܲˆÏÓ˚lñ ÎyÓ˚ çlƒ xy°yòy ˆÜ˛ylG òˆÏ[˛Ó˚ ÓƒÓfliy
ˆl•zñ ï˛y•ˆÏ° ï˛ÑyÓ˚ 25ñ000 ê˛yܲy ˛õÎ≈hs˝ ò[˛ •ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã8≠ ˜Óô l!Ì SÈyí˛¸y ˛õîƒ ˛õ!Ó˚Ó•î ܲÓ˚ˆÏ° Óy §!ë˛Ü˛ !•§yÓ ly ˆÓ˚ˆÏá ˛õîƒ §!Ó˚ˆÏÎ˚
ˆlÓyÓ˚ ˆã˛‹Ty ܲÓ˚ˆÏ° ܲ# ÓƒÓfliy ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄

í˛z≠È Î!ò ˆÜ˛ylG Óƒ!_´ xy•zˆÏl ≤ÃhflÏy!Óï˛ l!Ì åxÌ≈yÍñ •zl˲ˆÏÎ˚§ ~ÓÇ ~ܲ!ê˛ ˆây£Ïîyä
SÈyí˛¸y•z ˛õîƒ ˛õ!Ó˚Ó•l ܲˆÏÓ˚l xÌÓy ˛õ!Ó˚Ó•lܲyˆÏ° ~Ó˚Ü˛Ù ˆÜ˛ylG ˛õîƒ Ùç%ï˛ Ü˛ˆÏÓ˚l
xÌÓy ï˛ÑyÓ˚ áyï˛y Óy !•§yˆÏÓ ly Ìyܲy ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y• Óy Ùç%ï˛ Ü˛ˆÏÓ˚lñ

135
ï˛y•ˆÏ° ~Ùl ˛õÏܲ ˆÎ ày!í˛¸ˆÏï˛ ˛õ!Ó˚Ó•l ܲÓ˚y •ˆÏFSÈ ˆ§•z ày!í˛¸§• xyê˛Ü˛ ܲÓ˚y
ÎyˆÏÓ– ÎÌy!Ó!•ï˛ ܲÓ˚ñ §%ò ~ÓÇ ò[˛ ≤Ãòyl ܲÓ˚ˆÏ° xÌÓy §Ùï%˛°ƒ ˛õ!Ó˚ÙyˆÏîÓ˚
!§!ܲí˛z!Ó˚!ê˛ òy!ᰠܲÓ˚ˆÏ° ï˛ˆÏÓ•z ~Ó˚Ü˛Ù ˛õÏܲ ˆSȈÏí˛¸ ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–

≤Ã9≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ xˆÏÎyàƒ •GÎ˚y §ˆÏ_¥G ˆÜ˛ylG Óƒ!_´ ˆ§•z !flÒÙ ˆÓˆÏSÈ
!lˆÏ° ܲ# òˆÏ[˛Ó˚ ÓƒÓfliy xyˆÏSÈ⁄

í˛z≠ ܲˆÏ¡õy!ç¢l !flÒÏÙ ˆÓˆÏSÈ ˆlGÎ˚y ˆÜ˛ylG Óƒ!_´ Î!ò ܲˆÏ¡õy!碈ÏlÓ˚ çlƒ ˆÎyàƒ
ly •lñ ï˛y•ˆÏ° ôyÓ˚y 8å3ä xl%ÎyÎ˚# ˆ§•z Óƒ!_´Ó˚ í˛z˛õÓ˚ ~Ùl ˛õ!Ó˚Ùyî ò[˛ ôyÎ≈ •ˆÏÓñ
Îy xy•zlyl%ÎyÎ˚# ~ܲçl §yôyÓ˚î ܲÓ˚òyï˛y Óƒ!_´Ó˚ ≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ §Ùï%˛°ƒó ~ÓÇ ~•z
¢y!hflÏ •ˆÏÓ ï˛ÑyÓ˚ ≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ x!ï˛!Ó˚_´–

≤Ã10≠ ÓyˆÏçÎ˚yÆܲÓ˚î åconfiscationä Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄

í˛z≠ xy•zˆÏl ÚÓyˆÏçÎ˚yÆܲÓ˚îÛ ¢ˆÏ∑Ó˚ §ÇK˛y ˆòGÎ˚y ˆl•z– ˆÓ˚yÙyl xy•zl ˆÌˆÏܲ ~•z
ôyÓ˚îyÓ˚ í˛zͲõ!_ ˆÎáyˆÏl ~ê˛y §¡ÀyˆÏê˛Ó˚ myÓ˚y x!ô@˝Ã•î ~ÓÇ Ó˚yçˆÏܲy£ÏyàyˆÏÓ˚ ~Ó˚ •hflÏyhs˝Ó˚
ˆÓyV˛yˆÏï˛y– xy•zÎ˚yˆÏÓ˚Ó˚ xy•zl x!˲ôyˆÏl ÚÓyˆÏçÎ˚yÆÛ ¢ˆÏ∑Ó˚ §ÇK˛y ~•z˲yˆÏÓ ˆòGÎ˚y
•ˆÏÎ˚ˆÏSÈ üüüÈÚÚ¢y!hflÏ !•§yˆÏÓ §Ó˚ܲy!Ó˚ ˆÜ˛y£ÏyàyˆÏÓ˚ åÓƒ!_´àï˛ §¡õ!_Ó˚ä x!ô@˝Ã•îó §¡õ!_ñ
Îy Ó˚y‹T… ÓyˆÏçÎ˚yÆ Ü˛ˆÏÓ˚ˆÏSÈñ ï˛y ˆÌˆÏܲ Ó!MÈ˛ï˛ Ü˛Ó˚yÓ˚ í˛zˆÏjˆÏ¢ƒ–ÛÛ

≤Ã11≠ xyò¢≈ !ç~§!ê˛ xy•zl xl%ÎyÎ˚# ˆÜ˛yl ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ ˛õîƒ ÓyˆÏçÎ˚yÆ Ü˛Ó˚y
ÎyÎ˚⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 70 xl%ÎyÎ˚# ˛õîƒ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ •ˆÏÓ Î!ò
ˆÜ˛ylG Óƒ!_´ÈüüüÈ
È xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y °Aâl ܲˆÏÓ˚ ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ~ÓÇ ï˛yÓ˚
Ê˛°fl∫Ó˚*˛õ xy•zˆÏl ≤ÈÏòÎ˚ ܲÓ˚ ÊÑ˛y!ܲ ˆòÎ˚ó Óy
ˆÜ˛ylG ˛õˆÏîƒÓ˚ !•§yÓ xy•zl xl%ÎyÎ˚# ly Ó˚yˆÏáó Óy
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ly ܲˆÏÓ˚ xy•zˆÏl ܲÓ˚ˆÏÎyàƒ ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y•
ܲˆÏÓ˚ó Óy
ܲÓ˚ Ê˛Ñy!ܲÓ˚ x!˲≤ÃyÎ˚ !lˆÏÎ˚ xy•zˆÏlÓ˚ ˆÜ˛ylG !Óôyl °Aâl ܲˆÏÓ˚–

≤Ã12≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ myÓ˚y ÓyˆÏçÎ˚yÆ ˛õˆÏîƒÓ˚ ܲ# ˛õ!Ó˚î!ï˛ •Î˚⁄

136
í˛z≠ ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õˆÏÓ˚ ÓyˆÏçÎ˚yÆ ˛õˆÏîƒÓ˚ Ùy!°Ü˛yly §Ó˚ܲyˆÏÓ˚Ó˚ G˛õÓ˚ lƒhflÏ •Î˚
~ÓÇ ~ Óƒy˛õyˆÏÓ˚ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ xl%ˆÏÓ˚yˆÏô §ÙhflÏ ˛õ%!°§ xy!ôܲy!Ó˚ܲ ˛õˆÏîƒ
òá° ˆlÓyÓ˚ çlƒ §y•y΃ ܲÓ˚ˆÏï˛ Óyôƒ ÌyܲˆÏÓl–

≤Ã13≠ ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õÓ˚ G•z Óƒ!_´ˆÏܲ !ܲ ˛õîƒ áy°yˆÏ§Ó˚ §%ˆÏÎyà ˆòGÎ˚y ≤ÈÏÎ˚yçl⁄

í˛z≠È •ƒÑy– ôyÓ˚y 70å6ä xl%ÎyÎ˚#ñ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ ˛õˆÏîƒÓ˚ Ùy!°Ü˛ Óy òy!Î˚c≤ÃyÆ
Óƒ!_´ˆÏܲ ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õ!Ó˚ÓˆÏï˛≈ ç!Ó˚Ùyly åÓyˆÏçÎ˚yÆ ˛õˆÏîƒÓ˚ ÓyçyÓ˚Ù)ˆÏ°ƒÓ˚ ˆÓ!¢
lÎ˚ä ≤ÃòyˆÏlÓ˚ §%ˆÏÎyà !òˆÏï˛ •ˆÏÓ– ~•z ç!Ó˚Ùyly •ˆÏÓ ~•z ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ ܲÓ˚
~ÓÇ xlƒylƒ ã˛yˆÏç≈Ó˚ x!ï˛!Ó˚_´–

≤Ã14≠ !lˆÏò≈!¢ï˛ l!Ì SÈyí˛¸y ˛õ!Ó˚Óy!•ï˛ ˆÜ˛ylG ˛õîƒÓy•# ÎylˆÏܲ !ܲ ÓyˆÏçÎ˚yÆ Ü˛Ó˚y
ÎyÎ˚⁄
í˛z≠ •ƒÑy– ôyÓ˚y 71 xl%ÎyÎ˚#ñ xy•zl§¡øï˛ l!Ì Óy ˆây£Ïîy SÈyí˛¸y ˛õîƒ ˛õ!Ó˚Ó•lܲyÓ˚# ˆÎ
ˆÜ˛ylG Îyl ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ– !ܲv Î!ò G•z ÎyˆÏlÓ˚ Ùy!°Ü˛ ≤ÃÙyî ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l ˆÎ ï˛ÑyÓ˚ Óy ï˛ÑyÓ˚ ≤Ã!ï˛!l!ôÓ˚ xK˛yï˛§yˆÏÓ˚ Óy ˆÎyà§yç¢ SÈyí˛¸y•z ~•z §ÙhflÏ
˛õîƒ ≤ÈÏÎ˚yçl#Î˚ l!Ì˘ˆây£Ïîy SÈyí˛¸y ˛õ!Ó˚Ó•l ܲÓ˚y •!FSÈ°ñ ï˛y•ˆÏ° ˆ§•z Îyl
ÓyˆÏçÎ˚yƈÏÎyàƒ •ˆÏÓ ly– Î!ò ~•z Îyl ˛õîƒ Óy Îye# Ó•ˆÏlÓ˚ çlƒ ˲yí˛¸y ܲˆÏÓ˚ ÓƒÓ•yÓ˚
ܲÓ˚y •Î˚ ï˛ˆÏÓ ˆ§•z ÎyˆÏlÓ˚ Ùy!°Ü˛ˆÏܲ ÓyˆÏçÎ˚yÆ Ü˛Ó˚yÓ˚ ˛õ!Ó˚ÓˆÏï˛≈ ˙ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚
≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ §Ùï%˛°ƒ ç!Ó˚Ùyly ˆòÓyÓ˚ §%ˆÏÎyà ˆòGÎ˚y ÎyˆÏÓ– ôyÓ˚y 72 xl%ÎyÎ˚#ñ ôyÓ˚y
70 Óy 71ÈÈüÈ~Ó˚ xô#l ÓyˆÏçÎ˚yÆܲÓ˚î Óy ò[˛ñ ≤ÈÏÎ˚yçl#Î˚ l!Ì˘ˆây£Ïîy SÈyí˛¸y ˛õîƒ
˛õ!Ó˚Ó•ˆÏlÓ˚ x˛õÓ˚yˆÏôÓ˚ çlƒ xy•zˆÏl í˛z!Õ‘!áï˛ xlƒ ˆÜ˛ylG ¢y!hflÏ Óy ÓƒÓfliyÓ˚ §ˆÏD
§¡õܲ≈Ó˚!•ï˛ •ˆÏÓ–

≤Ã15≠ ≤Ã!§!ܲí˛z¢l ܲ#⁄

í˛z≠ x˛õÓ˚yô#Ó˚ !ÓÓ˚&ˆÏk˛ xyl%¤˛y!lܲ x!˲ˆÏÎyà ≤Ãò¢≈ˆÏlÓ˚ ˛õk˛!ï˛ xy•z!l ≤Ã!e´Î˚yÓ˚ ÙyôƒˆÏÙ
÷Ó˚& Óy ≤ÃÓï˛≈l ܲÓ˚y•z •° ≤Ã!§!ܲí˛z¢l– !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ ˆÜ˛yí˛ÈüÈ~Ó˚ ôyÓ˚y 198
xl%ÎyÎ˚# Ú≤Ã!§!ܲí˛z¢lÛ •ˆÏ°y ˆÜ˛ylG Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ xy•z!l ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚y ~ÓÇ
ï˛y ã˛y!°ˆÏÎ˚ ÎyGÎ˚y–
≤Ã16≠ xyò¢≈ !ç~§!ê˛ xy•zl xl%ÎyÎ˚# ˆÜ˛yl ˆÜ˛yl x˛õÓ˚yô ≤Ã!§!ܲí˛z¢l ܲÓ˚yÓ˚ ˆÎyàƒ⁄

137
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 73ÈüÈ~ !Ó!ôÓk˛ xyˆÏSÈ ~•z xy•zˆÏlÓ˚ ≤Ãôyl
x˛õÓ˚yô=!°ˆÏܲñ ˆÎ=!°ˆÏï˛ ˆÊ˛Ôçòy!Ó˚ ÙyÙ°y Ó˚&ç% ܲÓ˚y ~ÓÇ xy•z!l ≤Ã!e´Î˚y ÷Ó˚&
ܲÓ˚y ÎyˆÏÓ– ~Ó˚Ü˛Ù 12!ê˛ x˛õÓ˚yˆÏôÓ˚ ï˛y!°Ü˛y l#ˆÏã˛ ˆòGÎ˚y •ˆÏ°yÈüüüÈ
1ä •zl˲ˆÏÎ˚§ ly ˆÜ˛ˆÏê˛ xÌÓy !Ù̃y˘Ë%˛° •zl˲ˆÏÎ˚§ ˆÜ˛ˆÏê˛ !ܲS%È §Ó˚ÓÓ˚y• ܲÓ˚yó
2ä !ܲS%È §Ó˚ÓÓ˚y• ly ܲˆÏÓ˚ •zl˲ˆÏÎ˚§ ܲyê˛yó
3ä !ï˛l ÙyˆÏ§Ó˚ ˆÓ!¢ §ÙÎ˚ ôˆÏÓ˚ §Çà,•#ï˛ Ü˛Ó˚ çÙy ly ܲÓ˚yó
4ä !ï˛l ÙyˆÏ§Ó˚ ˆÓ!¢ §ÙÎ˚ ôˆÏÓ˚ ˆÓxy•z!l˲yˆÏÓ §Çà,•#ï˛ Ü˛Ó˚ çÙy ly ܲÓ˚yó
5ä ˆÜ˛ylG ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ly ˆ˛õˆÏÎ˚•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y
Óy ÓƒÓ•yÓ˚ ܲÓ˚yó
6ä ≤Ãï˛yÓ˚îy˛õ)Ó≈ܲ ˆÜ˛ylG !Ó˚Ê˛yu˛ ˆlGÎ˚yó
7ä ܲÓ˚ Ê˛Ñy!ܲ ˆòÓyÓ˚ í˛zˆÏjˆÏ¢ƒ !Ù̃y ï˛Ìƒ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚y Óy xy!Ì≈ܲ ˆÓ˚ܲí˛≈
!ÓÜ,˛ï˛ ܲÓ˚y Óy lܲ° !•§yÓ Óy l!Ì òy!ᰠܲÓ˚yó
8ä ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ ï˛ÑyÓ˚ ܲyç ܲÓ˚ˆÏï˛ ly ˆòGÎ˚y Óy ܲyˆÏç Óyôy ˆòGÎ˚yó
9) ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ ˆÜ˛ylG ˛õÏܲ ˆÎ ˆÜ˛ylG˲yˆÏÓ ÓƒÓ•yÓ˚ ܲÓ˚ˆÏ°ñ ÎÌy
≤Ãy!Æñ §Ó˚ÓÓ˚y•ñ Ùç%ï˛ Óy ˛õ!Ó˚Ó•ló
10ä xy•zˆÏlÓ˚ °Aâl ܲˆÏÓ˚ ˆÜ˛ylG ˛õ!Ó˚ˆÏ£ÏÓy ˆlGÎ˚y Óy ÓƒÓ•yÓ˚ ܲÓ˚yó
11ä xy•zlï˛ ï˛ÑyÓ˚ ܲySÈ ˆÌˆÏܲ ≤Ãy˛õƒ ˆÜ˛ylG ï˛Ìƒ !òˆÏï˛ ly ˛õyÓ˚ˆÏ° Óy !Ù̃y ï˛Ìƒ
!òˆÏ°ó
12ä í˛z˛õˆÏÓ˚y_´ 11!ê˛ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG!ê˛ Ü˛Ó˚yÓ˚ ˆã˛‹Ty ܲÓ˚ˆÏ° Óy ï˛yˆÏï˛
§•ˆÏÎy!àï˛y ܲÓ˚ˆÏ°–
≤Ã17≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ xyòy°ˆÏï˛ ˆòy£Ï# §yÓƒhflÏ •ˆÏ°
ܲ# ¢y!hflÏÓ˚ ÓƒÓfliy xyˆÏSÈ⁄
í˛z≠ ôyÓ˚y 73å2äÈüÈ~ Ó!î≈ï˛ ¢y!hflÏ=!° !l¡¨Ó˚*˛õÈüüüÈ
x˛õÓ˚yô ¢y!hflÏ
åܲyÓ˚yÓyˆÏ§Ó˚ §ˆÏÓ≈yFã˛ §#ÙyÉÉÉä
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 250 °«˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏ° 5 ÓSÈÓ˚ ~ÓÇ ç!Ó˚Ùyly
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 50 °«˛ ~ÓÇ 250 °«˛ ê˛yܲyÓ˚ 3 ÓSÈÓ˚ ~ÓÇ ç!Ó˚Ùyly
ÙˆÏôƒ •ˆÏ°
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 25 °«˛ ~ÓÇ 50 °«˛ ê˛yܲyÓ˚ 1 ÓSÈÓ˚ ~ÓÇ ç!Ó˚Ùyly
ÙˆÏôƒ •ˆÏ°

138
ôyÓ˚y 73å2ä xl%ÎyÎ˚# ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ !mï˛#Î˚ Óy ï˛yÓ˚ ˆÓ!¢ ÓyÓ˚ ˆòy£Ï#
§yÓƒhflÏ •ˆÏ° ¢y!hflÏ !•§yˆÏÓ 5 ÓSÈÓ˚ ˛õÎ≈hs˝ ܲyÓ˚yÓy§ ~ÓÇ ç!Ó˚Ùyly •ˆÏÓ– !ܲv ˆÜ˛ylG
x˛õÓ˚yˆÏôÓ˚ çlƒ•z ¢y!hflÏ !•§yˆÏÓ Ü˛yÓ˚yÓyˆÏ§Ó˚ ˛õ!Ó˚Ùyî SÈÎ˚ ÙyˆÏ§Ó˚ Ü˛Ù •ˆÏÓ ly–

≤Ã18≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xyòy°ï˛@˝Ãy•ƒ åcognizableä ~ÓÇ xyòy°ï˛@˝Ãy•ƒ lÎ˚

ånon-cognizableä ~Ùl x˛õÓ˚yô=!Ï° ܲ#⁄

í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 73å3ä ~ÓÇ 73å4ä xl%ÎyÎ˚#ÈüüüÈ

ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 250 °«˛ ê˛yܲy ˛õÎ≈hs˝ •ˆÏ° x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ
lÎ˚ ~ÓÇ çy!ÙlˆÏÎyàƒ •ˆÏÓñ
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 250 °«˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏ° x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ
~ÓÇ çy!ÙlxˆÏÎyàƒ •ˆÏÓ–

≤Ã19≠ ÙyÙ°y Ó˚&ç% ܲÓ˚yÓ˚ ˛õ)ˆÏÓ≈ í˛z˛õÎ%_´ ܲï,˛≈˛õˆÏ«˛Ó˚ xl%ˆÏÙyòl ܲ# Óyôƒï˛yÙ)°Ü˛⁄

í˛z≠È •ƒÑy– ÙˆÏlyl#ï˛ Ü˛ï,˛≈˛õˆÏ«˛Ó˚ xyàyÙ xl%ˆÏÙyòl SÈyí˛¸y ˆÜ˛ylG Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ ˆÜ˛ylG
x˛õÓ˚yˆÏôÓ˚ çlƒ xy•z!l ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚y ÎyˆÏÓ ly–

≤Ã20≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xy•z!l ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚yÓ˚ çlƒ ܲ# x˛õÓ˚yô≤ÃÓî Ùl
åmens reaä Óy ò[˛y•≈ Ùyl!§Ü˛ xÓfliy åculpable mental stateä Ìyܲy ≤ÈÏÎ˚yçl⁄

í˛z≠È•ƒÑy– ï˛ˆÏÓ ôyÓ˚y 75ÈüÈ~ ˆÜ˛ylG ~ܲê˛y x˛õÓ˚yô ܲÓ˚yÓ˚ çlƒ ~ܲê˛y Ùyl!§Ü˛ xÓfliy
åò[˛y•≈ Ùyl!§Ü˛ xÓfliy Óy ÚˆÙ™ !Ó˚Î˚yÛä Ìyܲy ≤ÈÏÎ˚yçl ôˆÏÓ˚ ˆlGÎ˚y •Î˚ñ Î!ò ~Ó˚ܲÙ
Ùyl!§Ü˛ xÓfliy SÈyí˛¸y ~ê˛y ly ܲÓ˚y ÎyÎ˚–

≤Ã21≠ ò[˛y•≈ Ùyl!§Ü˛ xÓfliy åculpable mental stateä ܲ#⁄

í˛z≠È ˆÜ˛ylG ~ܲê˛y ܲyˆÏç ç!í˛¸ˆÏÎ˚ ˛õí˛¸yÓ˚ §ÙÎ˚ ò[˛y•≈ Ùyl!§Ü˛ xÓfliy •ˆÏ°yÈÈüüüÈ
È Ü˛yçê˛y •zFSÈyÜ,˛ï˛Ë˛yˆÏÓ Ü˛Ó˚y •Î˚ó
È xy•zl ~ÓÇ ï˛yÓ˚ ≤Ã˲yÓ çyly ÌyˆÏܲó
È Óƒ!_´!ê˛ˆÏܲ ܲyçê˛y ܲÓ˚ˆÏï˛ Ó°˛õ)Ó≈ܲ Óyôƒ ܲÓ˚y •Î˚!lñ ~Ùl!ܲ ˆ§ ܲyçê˛y
ܲÓ˚yÓ˚ çlƒ Óyôy x!ï˛e´Ù ܲˆÏÓ˚ˆÏSÈó
ˆ§•z Óƒ!_´ çyˆÏl ~ÓÇ !ÓŸªy§ ܲˆÏÓ˚ ˆÎ ܲyçê˛y xy•zl!ÓˆÏÓ˚yô#–

139
≤Ã22≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ !ܲ ˆÜ˛ylG ˆÜ˛y¡õy!lÓ˚ !ÓÓ˚&ˆÏk˛
ÙyÙ°y Ó˚&ç% ܲÓ˚y ÎyÎ˚⁄

í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 77 xl%ÎyÎ˚# ˆÜ˛ylG ˆÜ˛y¡õy!lÓ˚ §ˆÏD•zñ ˆ§•z
ˆÜ˛y¡õy!lÓ˚ ÓƒÓ§y ˛õ!Ó˚ã˛y°lyÓ˚ çlƒ ˲yÓ˚≤ÃyÆ Óy òy!Î˚c≤ÃyÆ ˆÎ ˆÜ˛ylG Óƒ!_´Ó˚
!ÓÓ˚&ˆÏk˛ ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ ~ÓÇ Î!ò ˆ§•z Óƒ!_´ òy!Î˚ˆÏc Ìyܲyܲy°#l ˆÜ˛y¡õy!l
ˆÜ˛ylG x˛õÓ˚yô ܲˆÏÓ˚l ï˛ˆÏÓ !ï˛!l ¢y!hflÏ ˛õyÓyÓ˚ ˆÎyàƒ •ˆÏÓl– ˆÜ˛y¡õy!lÓ˚ ˆÜ˛ylG
x˛õÓ˚yô Î!ò ˆÜ˛y¡õy!lÓ˚ ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚ÈüüüÈ
Ùï˛ !lˆÏÎ˚ Óy ˛õˆÏÓ˚y«˛ §¡ø!ï˛ !lˆÏÎ˚ñ xÌÓy
xӈϕ°yÓ˚ Ê˛ˆÏ° âˆÏê˛ÈüüüÈ
ï˛ˆÏÓ ˆ§•z xy!ôܲy!Ó˚ܲˆÏܲ ˆ§•z x˛õÓ˚yˆÏôÓ˚ çlƒ ˆòy£Ï# ӈϰ ôˆÏÓ˚ !lˆÏÎ˚ ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛
ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ G ÎÌyÎÌ ¢y!hflÏ ˆòGÎ˚y •ˆÏÓ–

≤Ã23≠ x˛õÓ˚yˆÏôÓ˚ §ÙˆÏV˛yï˛y åcompounding of offencesä Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄

í˛z≠ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ÈüÈ ~Ó˚ ôyÓ˚y 320ÈüÈˆï˛ Ú§ÙˆÏV˛yï˛yÛÈüÈÓ˚ xÌ≈ ˆÜ˛ylG
!ÓˆÏÓã˛ly åconsiderationä Óy §%Æ x!˲≤ÃyˆÏÎ˚Ó˚ åprivate motiveä !Ó!lÙˆÏÎ˚ xy•z!l
≤Ã!e´Î˚y ˆÌˆÏܲ ˆÓ˚•y•z–

≤Ã24≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl x˛õÓ˚yˆÏôÓ˚ §ÙˆÏV˛yï˛y •ˆÏï˛ ˛õyˆÏÓ˚ !ܲ⁄

í˛z≠È •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 78 xl%ÎyÎ˚# !l¡¨!°!áï˛ x˛õÓ˚yô=!° SÈyí˛¸y
ˆÎ ˆÜ˛ylG x˛õÓ˚yˆÏô ÎÌy!Ó!•ï˛ Ó˚y!¢ åܲ¡õyí˛z!u˛Çä ≤Ãòyl ܲÓ˚ˆÏ° §ÙˆÏV˛yï˛y ܲÓ˚y
ÎyˆÏÓ ~ÓÇ ï˛y ܲÓ˚y ÎyˆÏÓ ÙyÙ°y Ó˚&ç% ܲÓ˚yÓ˚ xyˆÏà Óy ˛õˆÏÓ˚ÈüüüÈ
12!ê˛ =Ó˚&ï˛Ó˚ x˛õÓ˚yˆÏôÓ˚ 1 ˆÌˆÏܲ 7 lÇ x˛õÓ˚yô åí˛z˛õˆÏÓ˚y_´ 16 lÇ ≤Èϟ¿
í˛z!Õ‘!áï˛äñ Î!ò x!˲Î%_´ Óƒ!_´ í˛z_´ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ
˛õ)ˆÏÓ≈ §ÙˆÏV˛yï˛y ܲˆÏÓ˚ ÌyˆÏܲló
È 12!ê˛ =Ó˚&ï˛Ó˚ x˛õÓ˚yˆÏôÓ˚ 1 ˆÌˆÏܲ 7 lÇ x˛õÓ˚yˆÏô §•yÎ˚ï˛y Óy ≤ÈÏÓ˚yã˛ly
ˆòGÎ˚yñ Î!ò x!˲Î%_´ Óƒ!_´ í˛z_´ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ ˛õ)ˆÏÓ≈
§ÙˆÏV˛yï˛y ܲˆÏÓ˚ ÌyˆÏܲló
~§!ç~§!ê˛˘xy•z!ç~§!ê˛ xy•zˆÏl 1 ˆÜ˛y!ê˛ ê˛yܲyÓ˚ x!ôܲ Ù)ˆÏ°ƒÓ˚ §Ó˚ÓÓ˚y•
§Çe´yhs˝ ˆÜ˛ylG x˛õÓ˚yô ܲÓ˚ˆÏ°ñ Î!ò x!˲Î%_´ Óƒ!_´ í˛z_´ x˛õÓ˚yˆÏôÓ˚ ˆÎ

140
 ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ ˛õ)ˆÏÓ≈ §ÙˆÏV˛yï˛y ܲˆÏÓ˚ ÌyˆÏܲló
ˆÎ ˆÜ˛ylG x˛õÓ˚yô ˆÎê˛y !§!ç~§!ê˛ ˘~§!ç~§!ê˛ xy•zl SÈyí˛¸y ~l!í˛!˛õ~§~
åNDPSAä Óy ˆÊ˛Ùy åFEMAä xy•zˆÏlG ~ܲê˛y x˛õÓ˚yôó
~ Óƒy˛õyˆÏÓ˚ !lˆÏò≈!¢ï˛ xlƒ ˆÎ ˆÜ˛ylG ˆ◊î#Ó˚ x˛õÓ˚yô Óy Óƒ!_´–
§ÙˆÏV˛yï˛yÓ˚ xl%ˆÏÙyòl ˆòGÎ˚y ÎyˆÏÓ ÷ô%Ùye ܲÓ˚ñ §%ò ~ÓÇ ò[˛ ≤ÃòyˆÏlÓ˚ ˛õˆÏÓ˚ ~ÓÇ
~ê˛y xlƒ ˆÜ˛ylG xy•zˆÏl ÷Ó˚& •GÎ˚y ˆÜ˛ylG ≤Ã!e´Î˚yÎ˚ Óƒyâyï˛ âê˛yˆÏÓ ly–

≤Ã25≠ x˛õÓ˚yô §ÙˆÏV˛yï˛yÓ˚ çlƒ !ܲ ˆÜ˛ylG xy!Ì≈ܲ §#Ùy ˆòGÎ˚y xyˆÏSÈ⁄

í˛z≠ •ƒÑy– §ÙˆÏV˛yï˛y Ó˚y!¢Ó˚ §Ó≈!l¡¨ §#Ùy •ˆÏÓ !l¡¨!°!áï˛ Ó˚y!¢=!°Ó˚ ÙˆÏôƒ ˆÎê˛y
Óí˛¸È üüüÈ
ܲˆÏÓ˚Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ 50 ¢ï˛yÇ¢ñ Óy
10ñ000 ê˛yܲy
§ÙˆÏV˛yï˛y Ó˚y!¢Ó˚ §ˆÏÓ≈yFã˛§#Ùy •ˆÏÓ !l¡¨!°!áï˛ Ó˚y!¢=!°Ó˚ ÙˆÏôƒ ˆÎê˛y Óí˛¸È üüüÈ
ܲˆÏÓ˚Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ 150 ¢ï˛yÇ¢ñ Óy
30ñ000 ê˛yܲy–

≤Ã26≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG x˛õÓ˚yô §ÙˆÏV˛yï˛yÓ˚ Ê˛°yÊ˛° ܲ#⁄

í˛z≠È ôyÓ˚y 77ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å3ä xl%ÎyÎ˚# §ÙˆÏV˛yï˛y Ó˚y!¢ ≤ÃòyˆÏlÓ˚ ˛õˆÏÓ˚ ~•z xy•zˆÏl
xlƒ ˆÜ˛ylG ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚y ÎyˆÏÓ ly ~ÓÇ ÷Ó˚& •ˆÏÎ˚ ÎyGÎ˚y ˆÊ˛Ôçòy!Ó˚ ≤Ã!e´Î˚y
áy!Ó˚ç ӈϰ àîƒ •ˆÏÓ–

141
 OVERVIEW
21
xy•z!ç~§!ê˛ xy•zl ~ܲlçˆÏÓ˚
OF THE IGST ACT

≤Ã1≠ xy•z!ç~§!ê˛ Ü˛#⁄

í˛z≠ xyhs˝/Ó˚yçƒ ÓƒÓ§y Óy Óy!îˆÏçƒÓ˚ ˆ«˛ˆÏe xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ xô#ˆÏl ˛õîƒ ~ÓÇ ˘
xÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ôyÎ≈ ܲÓ˚ˆÏܲ §Ç•ï˛ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å•z!rê˛ˆÏ@˝ÃˆÏê˛í˛
=í˛§‰ xƒyu˛ §y!Ë≈˛ˆÏ§§ ê˛ƒy:ä Ó°y •Î˚–

≤Ã2≠ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲ#⁄

í˛z≠ Îál ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl ~ܲ Ó˚yˆÏçƒ ~ÓÇ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl xlƒ Ó˚yˆÏçƒ •Î˚ ï˛ál ˙ §Ó˚ÓÓ˚y•ˆÏܲ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• Ó°y •Î˚ [xy•z!ç~§!ê˛
xy•zˆÏlÓ˚ ôyÓ˚y 3å1ä ~ÓÇ 3å2ä]–

≤Ã3≠ xy•z!ç~§!ê˛üÈÓ˚ xô#ˆÏl xyhs˝/Ó˚yçƒ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ܲ#˲yˆÏÓ Ü˛Ó˚
ôyÎ≈ ܲÓ˚y •ˆÏÓ⁄

í˛z≠ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚yˆÏ• ˆÜ˛w#Î˚ §Ó˚ܲyÓ˚ myÓ˚y xy•z!ç~§!ê˛ Ü˛Ó˚ xyˆÏÓ˚y˛õ ~ÓÇ §Ç@˝Ã•
ܲÓ˚y •ˆÏÓ– ˆÙyê˛yÙ%!ê˛Ë˛yˆÏÓ Ó°y ÎyÎ˚ ~§!ç~§!ê˛ G !§!ç~§!ê˛ÈüÈÓ˚ ˆÎyàÊ˛° xy•z!ç~§!ê˛
~ÓÇ ~•z xy•zl §ÙhflÏ xyhs˝/Ó˚yçƒ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ xyˆÏÓ˚y˛õ ܲÓ˚y •ˆÏÓ–
xyhs˝/Ó˚yçƒ !ÓˆÏe´ï˛y ï˛ÑyÓ˚ e´ˆÏÎ˚Ó˚ í˛z˛õÓ˚ °Ë˛ƒ xy•z!ç~§!ê˛ñ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚
ˆe´!í˛ê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ !lˆÏÎ˚ åadjustä §ÇˆÏÎy!çï˛ Ù)ˆÏ°ƒÓ˚ í˛z˛õÓ˚ xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚ˆÏÓl–
xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚yÓ˚ çlƒ ÓƒÓ•*ï˛ ~§!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ Ó˚Æy!lܲyÓ˚#˛ Ó˚yçƒ ˆÜ˛wˆÏܲ

142
ˆÊ˛Ó˚ï˛ ˆòˆÏÓ– xyÙòy!lܲyÓ˚# Óƒy˛õy!Ó˚ xy•z!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ òy!Ó Ü˛ˆÏÓ˚ !lç Ó˚yˆÏçƒ
≤ÈÏòÎ˚ xyí˛zê˛˛õ%ê˛ Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏÓl– ~§!ç~§!ê˛ ≤Ãòyl ܲÓ˚yÓ˚ çlƒ ÓƒÓ•*ï˛ xy•z!ç~§!ê˛ÈüÈÓ˚
ˆe´!í˛ê˛ ˆÜ˛w xyÙòy!lܲyÓ˚# Ó˚y烈Ïܲ ˆÊ˛Ó˚ï˛ ˆòˆÏÓ– ≤Ãy§!Dܲ ï˛Ìƒ çÙy •ˆÏÓ ~ܲ!ê˛
ˆÜ˛w#Î˚ §ÇfliyÎ˚ åCentral Agencyä Îy !Üœ˛Î˚y!Ó˚Ç •yí˛z§ åClearing HouseäÈüÈ~Ó˚ ܲyç
ܲÓ˚ˆÏÓ G §Ó ˛õˆÏ«˛Ó˚ òy!Ó Îyã˛y•z ܲˆÏÓ˚ ˆÜ˛w G Ó˚yçƒ §Ó˚ܲyÓ˚ˆÏܲ ï˛•!Ó° fliylyhs˝!Ó˚ï˛
ܲÓ˚ˆÏï˛ xÓ!•ï˛ ܲÓ˚ˆÏÓ–

≤Ã4≠ á§í˛¸y xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ °«˛î#Î˚ ˜Ó!¢‹Tƒ ܲ# ܲ#⁄

í˛z≠ á§í˛¸y xy•z!ç~§!ê˛ xy•zl 33!ê˛ !Ó˲yà G 11!ê˛ xôƒyˆÏÎ˚ !Ó˲_´– á§í˛¸y!ê˛ ˛õîƒ
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ l#!ï˛ !lô≈yÓ˚î ܲˆÏÓ˚– ˆÎ §Ó˚ÓÓ˚yˆÏ• ˛õîƒ fliylyhs˝!Ó˚ï˛ •Î˚ñ ˆ§ˆÏ«˛ˆÏe
@˝Ã•#ï˛yÓ˚ ܲyˆÏSÈ ~ˆÏ§ ˆ˛õÔшÏSÈ ˆí˛!°Ë˛y!Ó˚ §¡õ)î≈ •GÎ˚yÓ˚ §ÙÎ˚ ˛õˆÏîƒÓ˚ xÓfliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ– ˆÎ §Ó˚ÓÓ˚yˆÏ• ˛õˆÏîƒÓ˚ fliylyhs˝Ó˚î •Î˚ ly ˆ§áyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ
@˝Ã•#ï˛yÓ˚ ܲyˆÏSÈ ˆí˛!°Ë˛y!Ó˚Ó˚ §ÙÎ˚ ˛õˆÏîƒÓ˚ xÓfliyˆÏlÓ˚ çyÎ˚ày!ê˛– ˆÎ §Ó˚ÓÓ˚yˆÏ• ˛õîƒ !lô≈y!Ó˚ï˛
fliyˆÏl ~ܲe Óy fliy!˛õï˛ Ü˛Ó˚y •Î˚ñ ˆ§ˆÏ«˛ˆÏe ~ܲe#ܲÓ˚î Óy fliy˛õˆÏlÓ˚ fliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ– §Ó≈ˆÏ¢ˆÏ£Ïñ ˛õîƒ ˆÜ˛ylG ÎyˆÏl §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏ°ñ ÎyˆÏl §Ó˚ÓÓ˚y•Ü˛y°#l
˛õˆÏîƒÓ˚ xÓfliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ó°y •ˆÏÓ–

≤Ã5≠ xy•z!ç~§!ê˛ ÙˆÏí˛°üÈ~Ó˚ §%!Óôy ܲ# ܲ# ⁄

í˛z≠ xy•z!ç~§!ê˛ ÙˆÏí˛ˆÏ°Ó˚ Ù%რ§%!ÓôyÈüüüÈ

ܲä xyhs˝/Ó˚yçƒ !Ó!lÙˆÏÎ˚Ó˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Óy xy•z!ê˛!§ ¢,CˆÏ°Ó˚ x!Ó!FSÈߨï˛y
ÓçyÎ˚ Ó˚yáyó
áä xyhs˝/Ó˚yçƒ !ÓˆÏe´ï˛y Óy ˆe´ï˛yÓ˚ x!@˝ÃÙ Ü˛Ó˚ ly ˆòGÎ˚y xÌÓy ܲÓ˚ ÓyÓò Óí˛¸§í˛¸
ï˛•!Ó° xyê˛ˆÏܲ ly Ìyܲyó
àä ܲÓ˚ ≤ÃòyˆÏl xy•z!ê˛!§ !l/ˆÏ¢!£Ïï˛ •Î˚ ï˛y•z Ó˚Æy!lܲyÓ˚# Ó˚yˆÏçƒ Ü˛Ó˚ ˆÊ˛Ó˚ˆÏï˛Ó˚ òy!Ó
•Î˚ lyó
âä fl∫ÈüÈ!lÎ˚!sfï˛ ÙˆÏí˛° 刧Õ≥˛ÈüÈÙ!lê˛!Ó˚Ç ÙˆÏí˛°äó
.ä ܲÓ˚ !lÓ˚ˆÏ˛õ«˛ï˛y !l!Ÿã˛ï˛ ܲˆÏÓ˚ ܲÓ˚ ÓƒÓfliy §•ç ܲÓ˚yó
ã˛ä §•ç !•§yÓ Ó˚«˛î Îy ܲÓ˚òyï˛yÓ˚ í˛z˛õÓ˚ x!ï˛!Ó˚_´ ˆÓyV˛y ã˛y˛õyˆÏÓ lyó
SÈä í˛zFã˛ ˛õÎ≈yˆÏÎ˚ ܲÓ˚ ÓƒÓfliyÓ˚ ≤Ã!ï˛˛õy°l !l!Ÿã˛ï˛ ܲÓ˚y ~ÓÇ ï˛y•z ˆÓ!¢ ܲÓ˚ §Ç@˝ÃˆÏ•Ó˚
ò«˛ï˛y– ~•z ÙˆÏí˛° ÚÓƒÓ§y ˆÌˆÏܲ ÓƒÓ§yÛ å!Ó ê%˛ !Óä ~ÓÇ ÚÓƒÓ§y ˆÌˆÏܲ @˝Ã•#ï˛yÛ
å!Ó ê%˛ !§ä !Ó!lÙˆÏÎ˚ §«˛Ù–

143
≤Ã6≠ !ç~§!ê˛ÈüÈ Ó˚ xô#ˆÏl ܲ#˲yˆÏÓ xyÙòy!l˘Ó˚Æy!lÓ˚ í˛z˛õÓ˚ ܲÓ˚ ôyÎ≈ ܲÓ˚y •ˆÏÓ⁄

í˛z≠ !ç~§!ê˛È åxy•z!ç~§!ê˛Èä ôyˆÏÎ≈Ó˚ °ˆÏ«˛ƒ §ÙhflÏ xyÙòy!l˘Ó˚Æy!l xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y•

!•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ– ܲˆÏÓ˚Ó˚ òyÎ˚ àhs˝Óƒ l#!ï˛ xl%§Ó˚î ܲÓ˚ˆÏÓ ~ÓÇ ~§!ç~§!ê˛ÈÈüÈÓ˚
ˆ«˛ˆÏe ܲÓ˚ Ó˚yçfl∫ xyÙòy!lÜ,˛ï˛ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ܲyÓ˚# Ó˚yˆÏçƒ çÙy •ˆÏÓ– xyÙòy!lÜ,˛ï˛
˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ≤Ãò_ ~§!ç~§!ê˛ÈüÈÓ˚ §¡õ)î≈ ˆ§ê˛ÈüÈxÊ˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
!•§yˆÏÓ ˛õyGÎ˚y ÎyˆÏÓ–

≤Ã7≠ xy•z!ç~§!ê˛ xy•zl á%Ó•z ˆSÈyê˛ÈÈüüüÈ ~ˆÏï˛ Ùye ܲˆÏÎ˚ܲ!ê˛ §ÇK˛y xyˆÏSÈ xyÓ˚ È~Ó˚ Ù%áƒ
xÇ¢ ˆ§ˆÏê˛°ˆÏÙrê˛ Ü˛!Ù¢lyÓ˚ˆÏܲ xÓ°¡∫l ܲˆÏÓ˚– !§!ç~§!ê˛ xÌÓy ~§!ç~§!ê˛ xy•zˆÏlÓ˚
!Óôyl !ܲ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ •ˆÏÓ⁄

í˛z≠ •ƒÑyñ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 27 xl%ÎyÎ˚# ܲÓ˚ ôyˆÏÎ≈Ó˚ ˆ«˛ˆÏe !§!ç~§!ê˛ xy•zˆÏlÓ˚
xô#ˆÏl í˛zˆÏÕ‘!áï˛ !Ó!˲ߨ !Óôyl ˆÎ˲yˆÏÓ ≤ÈÏÎyçƒ •Î˚ ï˛y•y xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ˆ«˛ˆÏeG ≤ÈÏÎyçƒ •ˆÏÓ–

≤Ã8≠ ܲ#˲yˆÏÓ xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚y •ˆÏÓ⁄

í˛z≠ xy•z!ê˛!§ §mƒÓ•yÓ˚ ܲˆÏÓ˚ xÌÓy làˆÏò xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚y ÎyˆÏÓ– ï˛ˆÏÓ
xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚yÓ˚ ˆ«˛ˆÏe xy•z!ê˛!§üÈÓ˚ ÓƒÓ•yÓ˚ !lˆÏ¡¨y_´ xl%e´Ù xl%ÎyÎ˚# •ˆÏÓÈüüüÈ
z ≤Ã̈ÏÙ xy•z!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ñ xy•z!ç~§!ê˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y
ÎyˆÏÓó
z xy•z!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ ˆ¢£Ï •ÓyÓ˚ ˛õÓ˚ !§!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ñ
xy•z!ç~§!ê˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyˆÏÓó
z Î!ò xy•z!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ ~ÓÇ !§!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§
í˛z˲Î˚•z ˆ¢£Ï •ˆÏÎ˚ ÎyÎ˚ñ ˆÜ˛Ó°Ùye ˆ§ˆÏ«˛ˆÏe Óƒy˛õy!Ó˚ ~§!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ
xy•z!ê˛!§ñ xy•z!ç~§!ê˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ xl%Ù!ï˛ ˛õyˆÏÓ–

≤Ã9≠ ܲ#˲yˆÏÓ ˆÜ˛wñ Ó˚Æy!lܲyÓ˚#˛ Ó˚yçƒ ~ÓÇ xyÙòy!lܲyÓ˚# Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ !l‹õ!_ åsettle-
mentä §¡õߨ •ˆÏÓ⁄

í˛z≠ !lˆÏ¡¨y_´ ò%!ê˛ ˆ«˛ˆÏe ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ !•§yˆÏÓÓ˚ !l‹õ!_ åsettlement of
accountsä •ˆÏÓÈ üüüÈ

144
z ˆÜ˛w ~ÓÇ Ó˚Æy!lܲyÓ˚# Ó˚yçƒ ≠ ˆÎ ˛õ!Ó˚Ùyî ~§!ç~§!ê˛ÈüÈÓ˚ xy•z!ê˛!§ Ó˚Æy!lܲyÓ˚#
Ó˚yˆÏçƒÓ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# myÓ˚y ÓƒÓ•*ï˛ •ˆÏÓñ §Ù˛õ!Ó˚Ùyî xÌ≈ Ó˚Æy!lܲyÓ˚# Ó˚yçƒ ˆÜ˛wˆÏܲ
≤Ãòyl ܲÓ˚ˆÏÓ–
z ˆÜ˛w ~ÓÇ xyÙòy!lܲyÓ˚# Ó˚yçƒ ≠ ˆÜ˛w §Ù˛õ!Ó˚Ùyî xÌ≈ ≤Ãòyl ܲÓ˚ˆÏÓ Îy xhs˝/Ó˚yçƒ
§Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe Óƒy˛õy!Ó˚ xy•z!ç~§!ê˛ÈüÈÓ˚ xy•z!ê˛!§ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ ~§!ç~§!ê˛
≤Ãòyl ܲÓ˚ˆÏSÈ–
§ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ §ÙhflÏ Óƒy˛õy!Ó˚Ó˚ òy!ᰠܲÓ˚y !ÓÓÓ˚î àîƒ Ü˛Ó˚yÓ˚ ˛õÓ˚ e´ÙÓô≈Ùyl
!˲!_ˆÏï˛ åcumulative basisä ~ܲ!ê˛ Ó˚yçƒ §Çe´yhs˝ !l‹õ!_ §¡õߨ •ˆÏÓ– !§!ç~§!ê˛
~ÓÇ xy•z!ç~§!ê˛üÈÓ˚ !•§yˆÏÓÓ˚ ÙˆÏôƒ xl%Ó˚*˛õ˲yˆÏÓ ˛õ!Ó˚ÙyˆÏîÓ˚ !l‹õ!_ ܲÓ˚y •ˆÏÓ–

145
 PLACE OF SUPPLY OF GOODS
22
˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
AND SERVICES

≤Ã1≠ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ ≤ÈÏÎ˚yçl#Î˚ï˛y ܲ#⁄

í˛z≠ !ç~§!ê˛üÈÓ˚ ≤ÃyÌ!Ùܲ l#!ï˛ •ˆÏ°y §Ó˚ÓÓ˚yˆÏ•Ó˚ àhs˝ˆÏÓƒ Óy áÓ˚ˆÏã˛Ó˚ !Ó®%ˆÏï˛ Ü˛yÎ≈ܲÓ˚#˲yˆÏÓ
ܲÓ˚ xyˆÏÓ˚y˛õ ܲÓ˚y– ï˛y•z §Ó˚ÓÓ˚yˆÏ•Ó˚ çyÎ˚àyÓ˚ !Óôylñ ܲÓ˚ xyòyˆÏÎ˚Ó˚ x!ôܲyÓ˚ ˆ«˛e !lô≈yÓ˚î
ܲˆÏÓ˚– ~ܲ!ê˛ !Ó!lÙÎ˚ xyhs˝/Ó˚yçƒ ly xhs˝/Ó˚yçƒ ˆ§ê˛y !l˲≈Ó˚ ܲÓ˚ˆÏÓ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚
í˛z˛õÓ˚– xlƒË˛yˆÏÓ Ó°y ÎyÎ˚ñ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚î ܲÓ˚ˆÏÓ !ӈϢ£Ï ~ܲ!ê˛ Ó˚yˆÏçƒ
~ܲ!ê˛ !Ó!lÙÎ˚ ~§!ç~§!ê˛ ~ÓÇ !§!ç~§!ê˛ §yˆÏ˛õ«˛ !ܲly– xyÓ˚ ï˛y ly •ˆÏ°ñ Î!ò ˆ§•z
!Ó!lÙÎ˚ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• •Î˚ñ ï˛y•ˆÏ° ï˛y xy•z!ç~§!ê˛ xyܲ£Ï≈î ܲÓ˚ˆÏÓ–

≤Ã2≠ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe ˆÜ˛l §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ !Óôyl !˲ߨ⁄

í˛z≠ ˛õîƒ ˆÎˆÏ•ï%˛ ôÓ˚yˆÏSÈÑyÎ˚y ÎyÎ˚ ï˛y•z ˛õˆÏîƒÓ˚ í˛z˛õˆÏ˲yˆÏàÓ˚ fliyl !lô≈yÓ˚ˆÏîÓ˚ çlƒ !ӈϢ£Ï
ˆÜ˛ylG ÓyhflÏÓ §Ù§ƒy •Î˚ ly– ˛õ!Ó˚ˆÏ£ÏÓy ôÓ˚yˆÏSÈÑyÎ˚y ÎyÎ˚ ly ӈϰ ÓyhflψÏÓ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl !lô≈yÓ˚ˆÏî !lˆÏ¡¨y_´ §Ù§ƒy •Î˚ÈüüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy !Ó!°Ó˚ ˛õk˛!ï˛ §•ˆÏç•z ˛õ!Ó˚Óï˛≈l ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– í˛zòy•Ó˚îfl∫Ó˚*˛õñ ˆê˛!°Ü˛Ù
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe ≤ÃyÎ˚¢•z !≤ÃÈüȈ˛õ•zí˛ ˆÌˆÏܲ ˆ˛õyfiê˛ÈüȈ˛õ•zˆÏí˛ ˛õ!Ó˚Óï˛≈l •ˆÏï˛ ˛õyˆÏÓ˚ó
!Ó!°ÇÈüÈ~Ó˚ !ë˛Ü˛yly ˛õ!Ó˚Óï˛≈l ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ !Ó!°Ç ≤ÃhflÏï˛Ü˛yÓ˚ˆÏܲÓ˚ !ë˛Ü˛yly ˛õ!Ó˚Óï˛≈l
ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ §Ê˛ê˛GÎ˚ƒyˆÏÓ˚Ó˚ ˆÙÓ˚yÙï˛ Óy Ó˚«˛îyˆÏÓ«˛î xl§y•zê˛ ˆÌˆÏܲ xl°y•zˆÏl
˛õ!Ó˚Ó!ï≈˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚ó ˛õ)ˆÏÓ≈ ÓƒyB˛ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ @˝Ãy•Ü˛ˆÏܲ ÓƒyˆÏB˛˛ˆÎˆÏï˛ •ˆÏï˛yñ
~ál @˝Ãy•Ü˛ ˆÎ ˆÜ˛ylG çyÎ˚ày ˆÌˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚ló
áä ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòylܲyÓ˚#ñ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛y ~ÓÇ ≤Ãò_ ˛õ!Ó˚ˆÏ£ÏÓy §•ˆÏç !lÓ˚*˛õîˆÏÎyàƒ

146
 lyG •ˆÏï˛ ˛õyˆÏÓ˚ Óy §•ˆÏç•z ˆày˛õl ܲÓ˚y ÎyÎ˚ ܲyÓ˚î ôÓ˚yˆÏSÈÑyÎ˚yÓ˚ ÙˆÏï˛y !ܲS%È•z
fliylyhs˝!Ó˚ï˛ •Î˚ ly ~ÓÇ ˆ§áyˆÏl ܲòy!ã˛Í ˆÜ˛yl !ã˛•´ ÌyܲˆÏÓó
àä ~ܲ!ê˛ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒñ ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòylܲyÓ˚#Ó˚ !l!ò≈‹T xÓfliyl Óyôƒï˛yÙ)°Ü˛
lÎ˚ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛y ã˛°Ùyl xÓfliyˆÏï˛G ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•î ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚– !Ó!°ÇÈüÈ~Ó˚
xÓfliyl Ó˚yï˛yÓ˚y!ï˛ ÓòˆÏ° ˆÎˆÏï˛ ˛õyˆÏÓ˚ó
âä ܲálG ~ܲ•z í˛z˛õyòyl ~ܲy!ôܲ xÓfliyˆÏl ≤ÃÓy!•ï˛ •ˆÏï˛ ˛õyˆÏÓ˚ñ í˛zòy•Ó˚îfl∫Ó˚*˛õñ
~ܲ!ê˛ ˆÓ˚°°y•zˆÏlÓ˚ ˆ«˛ˆÏe !lÙ≈yî Óy xlƒylƒ ˛õ!Ó˚ˆÏ£ÏÓyñ ~ܲ!ê˛ çyï˛#Î˚ Ó˚yç˛õÌ
xÌÓy ~ܲ!ê˛ lò#Ó˚ í˛z˛õÓ˚ ˆ§ï%˛ ÎyÓ˚ í˛zͲõ!_ ~ܲ Ó˚yˆÏçƒ ~ÓÇ ˛õ!Ó˚§Ùy!Æ xlƒ
Ó˚yˆÏ烖 ~ܲ•z˲yˆÏÓ ~ܲ!ê˛ Ü˛!˛õÓ˚y•zê˛ xˆÏlܲ Ó˚yˆÏçƒ !Óï˛Ó˚î G ã˛°!Fã˛ˆÏe ≤Ãò¢≈ˆÏlÓ˚
çlƒ ~ܲܲ !Ó!lÙˆÏÎ˚Ó˚ ÙyôƒˆÏÙ ÓÓ˚yj ܲÓ˚y ÎyÎ˚ xÌÓy ~ܲ!ê˛ !ÓK˛y˛õl Óy ~ܲ!ê˛
ˆ≤Ãy@˝ÃyÙ ~ܲ•z §ÙˆÏÎ˚ §yÓ˚y ˆòˆÏ¢ §¡±ã˛yÓ˚ ܲÓ˚y ÎyÎ˚– ~ܲ!ê˛ !ÓÙyl ÙÓ˚÷!Ù !ê˛!ܲê˛
•z§%ƒ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚ñ ôÓ˚y Îyܲ 10 ˛õ,¤˛yÓ˚ñ ˆÎê˛y ˆòˆÏ¢ ˆÎ ˆÜ˛ylG ò%!ê˛ xÓfliyˆÏlÓ˚
ÙˆÏôƒ ºÙˆÏîÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyˆÏÓ– !ò!Õ‘Ó˚ ˛õyï˛y° ˆÓ˚ˆÏ°Ó˚ çy!Ó˚ ܲÓ˚y ܲyí˛≈
lÎ˚í˛y Óy !ò!Õ‘ Óy Ê˛!Ó˚òyÓyˆÏò xÓ!fliï˛ ˆÜ˛ylG Óƒ!_´ ÓƒÓ•yÓ˚ ܲÓ˚ˆÏ° !ò!Õ‘ ˆÙˆÏê˛∆yÓ˚
˛õˆÏ«˛ ˆ˛õˆÏÙrê˛ ≤Ãy!ÆÓ˚ §ÙÎ˚ xÓfliyl Óy Îyï˛yÎ˚yˆÏï˛Ó˚ ˛õyÌ≈ܲƒ !lî≈Î˚ ܲÓ˚y §Ω˛Ó •ˆÏÓ
lyó
.ä ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ã˛!Ó˚e !lÓ˚hs˝Ó˚ !Óܲ!¢ï˛ •Î˚ ~ÓÇ ï˛y•z lï%˛l lï%˛l ã˛ƒyˆÏ°O xy§ˆÏï˛•z
ÌyܲˆÏÓ– í˛zòy•Ó˚îfl∫Ó˚*˛õñ 15ÈüÈ20 ÓSÈÓ˚ xyˆÏà ˆÜ˛ ˆË˛ˆÏÓ!SÈ°ñ !í˛!ê˛~•zã˛ñ xl°y•zl
!ê˛!Ü˛ê˛ Ó%!ܲÇñ •zrê˛yÓ˚ˆÏlê˛ñ ˆÙyÓy•z°ÈüȈê˛!°ˆÏÎyàyˆÏÎyà •zï˛ƒy!òÓ˚ ܲÌy–

≤Ã3≠ !Ó!lÙˆÏÎ˚Ó˚ ˆÜ˛yl í˛z˛õyòyl Óy xl%Ùylñ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚ˆÏî ÓƒÓ•yÓ˚ ܲÓ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚⁄

í˛z≠ ~ܲ!ê˛ !Ó!lÙˆÏÎ˚Ó˚ !Ó!˲ߨ í˛z˛õyòyl ˛õ!Ó˚ˆÏ£ÏÓyç!lï˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚î ܲÓ˚yÓ˚
í˛z˛õܲÓ˚î !•§yˆÏÓ ÓƒÓ•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– xlƒˆÏòÓ˚ ï%˛°lyÎ˚ xyÓ˚G ˆÓ!¢ Ê˛°òyÎ˚#
ˆÜ˛ylG xl%Ùyl Óy !Óܲ“ˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚ˆÏî ÓƒÓ•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– !Ó£ÏÎ˚!ê˛
!lˆÏã˛ xyˆÏ°y!ã˛ï˛ •ˆÏ°yÈüüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòylܲyÓ˚#Ó˚ xÓfliylÈó
áä ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ xÓfliyló
àä ˆÎ fliyˆÏl ܲyÎ≈ܲ°y˛õ˘Ü˛Ù≈ï˛Í˛õÓ˚ï˛y §¡õy!òï˛ •Î˚ó
âä §Ó˚ÓÓ˚y• ˆÎ fliyˆÏl ÓƒÓ•*ï˛ åconsumedä •Î˚ó ~ÓÇ
.ä ˆÎ fliyl˘Óƒ!_´ ≤ÃÜ,˛ï˛˛õˆÏ«˛ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ §%!Óôy °y˲ ܲˆÏÓ˚l–

147
 ≤Ã4≠ !Ó ê%˛ !Ó ~ÓÇ !Ó ê%˛ !§ !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ˛õ,Ìܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ ~ÓÇ !lÎ˚ÙyÓ°#Ó˚
≤ÈÏÎ˚yçl#Î˚ï˛y ܲ#⁄

í˛z≠ !Ó ê%˛ !Ó !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ≤Ãò_ ܲˆÏÓ˚Ó˚ ˆe´!í˛ê˛ @˝Ã•#ï˛y !lˆÏï˛ ˛õyˆÏÓ˚lñ ï˛y•z ˙
!Ó!lÙˆÏÎ˚ ܲˆÏÓ˚Ó˚ ˆÓyV˛y ~ܲ!òܲ ˆÌˆÏܲ xlƒ!òˆÏܲ §ˆÏÓ˚ ÎyÎ˚– !Ó ê%˛ !Ó §Ó˚ÓÓ˚y• ˆÌˆÏܲ
§Çà,•#ï˛ !ç~§!ê˛ §Ó˚ܲyˆÏÓ˚Ó˚ òyÎ˚ ~ÓÇ @˝Ã•#ï˛yÓ˚ §¡õ!_ §,!‹T ܲˆÏÓ˚ ˆÎˆÏ•ï%˛ §Ó˚ÓÓ˚yˆÏ•Ó˚
@˝Ã•#ï˛y ˲!ӣσˆÏï˛ Ü˛Ó˚ ˛õ!Ó˚ˆÏ¢yˆÏôÓ˚ çlƒ •zl˛õ%ê˛ ê˛ƒy:ÈüÈ~Ó˚ ˆe´!í˛ê˛ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ x!ôܲyÓ˚
xç≈l ܲˆÏÓ˚l– !Ó ê%˛ !Ó !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe @˝Ã•#ï˛yÓ˚ xÓfliyl•z §ÙhflÏ ˛õ!Ó˚!fli!ï˛ §yوϰ ˆlÎ˚ñ
ˆÜ˛lly @˝Ã•#ï˛y ˆï˛y xyÓyÓ˚ ˆe´!í˛ê˛ ˆlˆÏÓl– @˝Ã•#ï˛y §yôyÓ˚îï˛ xlƒ @˝Ãy•Ü˛ˆÏܲ xyÓyÓ˚
§Ó˚ÓÓ˚y• ܲˆÏÓ˚l– ÷ô%Ùye !Ó ê%˛ !Ó !Ó!lÙÎ˚ ˛õ%lÓ˚yÎ˚ !Ó ê%˛ !§ !Ó!lÙˆÏÎ˚ Ó˚*˛õyhs˝!Ó˚ï˛ •ˆÏ°
ï˛ˆÏÓ•z §Ó˚ÓÓ˚y•!ê˛ !l/ˆÏ¢!£Ïï˛ •Î˚– !Ó ê%˛ !§ !Ó!lÙˆÏÎ˚ ≤ÃÜ,˛ï˛˛õˆÏ«˛ §Ó˚ÓÓ˚y• !l/ˆÏ¢!£Ïï˛ •ˆÏÎ˚
≤Ãò_ ܲÓ˚ §Ó˚ܲyÓ˚ ˛õyÎ˚–

≤Ã5≠ ˛õîƒ fliylyhs˝!Ó˚ï˛ •ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ @˝Ã•#ï˛yˆÏܲ !Ó!°Ó˚ í˛zˆÏjˆÏ¢ƒ ˛õˆÏîƒÓ˚ à!ï˛!Ó!ôÓ˚ xÓ§yl •GÎ˚yÓ˚ xÓfliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 5å2ä]–

≤Ã6≠ Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛ylG Óƒ!_´Ó˚ !lˆÏò≈ˆÏ¢ ï,˛ï˛#Î˚ Óƒ!_´ˆÏܲ ˛õîƒ !Óï˛Ó˚î ܲˆÏÓ˚l
ï˛y•ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ ~ê˛y !ÓˆÏÓ!ã˛ï˛ •ˆÏÓ ˆÎ ï,˛ï˛#Î˚ Óƒ!_´ ˛õîƒ @˝Ã•î ܲˆÏÓ˚ˆÏSÈl ~ÓÇ ˙ Óƒ!_´Ó˚ ≤Ãôyl
ÓƒÓ§yÓ˚ fliylˆÏܲ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 5å2äÈ~]–

≤Ã7≠ ˆÜ˛ylG ÎylÓy•lñ çy•yçñ !ÓÙylñ ˆê˛∆l Óy ˆÙyê˛Ó˚ ày!í˛¸ˆÏï˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
’[]
í˛z≠ ˛õˆÏîƒÓ˚ ÎyˆÏl ˆÓyV˛y•z ܲÓ˚yÓ˚ fliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ôÓ˚y •ˆÏÓ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 5å5ä]– ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏeñ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ ˙ Îyl!ê˛Ó˚ Îyey ˛õˆÏÌÓ˚ ≤ÃÌÙ
!lô≈y!Ó˚ï˛ ≤Ãfliyl !Ó®%!ê˛ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å11ä]–

≤Ã8≠ !Ó ê%˛ !Ó ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ x˲yÓç!lï˛ xl%Ùyl

148
ådefault presumptionä ܲ#⁄

í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚òyï˛y G ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl ܲÓ˚òyï˛y ˛õ!Ó˚˲y£Ïy=!°
ÓƒÓ•*ï˛ •ˆÏÎ˚ˆÏSÈ– ˆÓ˚!çfiê˛yí≈˛ Óƒ!_´ˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe í˛z_´ Óƒ!_´Ó˚ xÓfliylˆÏܲ
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ôÓ˚y •Î˚– ˆÎˆÏ•ï%˛ @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ñ @˝Ã•#ï˛yÓ˚ !ë˛Ü˛yly §Ó§ÙÎ˚ Óï˛≈Ùyl
~ÓÇ ˆ§ê˛y §Ó˚ÓÓ˚yˆÏ•Ó˚ fliylfl∫Ó˚*˛õ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–

≤Ã9≠ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl @˝Ã•#ï˛yÓ˚ ˆ«˛ˆÏe x˲yÓç!lï˛ xl%ÙyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏl ܲ#
•ˆÏÓ⁄

í˛z≠ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl @˝Ã•#ï˛yÓ˚ ˆ«˛ˆÏe fl∫y˲y!Óܲ˲yˆÏÓ @˝Ã•#ï˛yÓ˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
•ˆÏÓ– ï˛ˆÏÓ xˆÏlܲ ˆ«˛ˆÏe•z @˝Ã•#ï˛yÓ˚ !ë˛Ü˛yly ˛õyGÎ˚y ÎyÎ˚ lyñ ˆ§§Ó ˆ«˛ˆÏe ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ !Óܲ“ åproxyä !•§yˆÏÓ ˆlGÎ˚y •ˆÏÓ–

≤Ã10≠ fliyÓÓ˚ §¡õ!_Ó˚ ˆ«˛ˆÏeñ fliyÓÓ˚ §¡õ!_Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •Î˚– ôÓ˚y Îyܲ
~ܲ!ê˛ Ó˚yhflÏy ~ܲy!ôܲ Ó˚yçƒ x!ï˛e´Ù ܲˆÏÓ˚ Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ˛õÎ≈hs˝ !lÙ≈yî ܲÓ˚y •ˆÏ°y–
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ fliyÓÓ˚ §¡õ!_ Îál ~ܲy!ôܲ Ó˚yˆÏçƒ xÓfliyl ܲˆÏÓ˚ñ ˆ§ˆÏ«˛ˆÏe ã%˛!_´ Óy ˙ ÙˆÏÙ≈ xD#ܲyˆÏÓ˚
Ó!î≈ï˛ ≤Ã!ï˛!ê˛ Ó˚yˆÏçƒÓ˚ ˛õ!Ó˚ˆÏ£ÏÓy Ù)°ƒ §Ç@˝Ã• Óy !lˆÏî≈ˆÏÎ˚Ó˚ §Ùyl%˛õyˆÏï˛ ˆ§•z §Ó Ó˚yˆÏçƒ
˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ÓˆÏ° àîƒ Ü˛Ó˚y •ˆÏÓñ xÌÓy í˛z_´ ã%˛!_´ Óy ˙ ÙˆÏÙ≈
xD#ܲyˆÏÓ˚Ó˚ xÓï˛≈ÙyˆÏl ~•z í˛zˆÏjˆÏ¢ƒ !l!ò≈‹T ܲÓ˚y xlƒylƒ Î%!_´Ó˚ !˲!_ˆÏï˛ ï˛y ܲÓ˚y •ˆÏÓ–
åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å5äÈüÈ~Ó˚ Óƒyáƒyä

≤Ã11≠ ~ܲ!ê˛ xl%¤˛yl åeventä xyˆÏÎ˚y!çï˛ •ˆÏ° ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓñ
ˆÎÙl xy•z!˛õ~° !e´ˆÏÜ˛ê˛ !§!Ó˚ç Îy ~ܲy!ôܲ Ó˚yˆÏçƒ xl%!¤˛ï˛ •Î˚⁄

í˛z≠ ~ܲ!ê˛ xl%¤˛yˆÏlÓ˚ ˆ«˛ˆÏeñ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ •ˆÏ°ñ í˛z_´ Óƒ!_´Ó˚ xÓfliyl
xl%¤˛yl xyˆÏÎ˚yçˆÏlÓ˚ çlƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ӈϰ àîƒ •ˆÏÓ– @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ ly •ˆÏ°ñ
xl%¤˛yˆÏlÓ˚ fliyl•z §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•ˆÏ§ˆÏÓ àîƒ •ˆÏÓ– ˆÎˆÏ•ï%˛ ܲÙ≈§)!ã˛ ~ܲy!ôܲ Ó˚yˆÏçƒ
xl%!¤˛ï˛ •ˆÏÓ ~ÓÇ ˙ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ ˆÌyܲ ê˛yܲy ˆlGÎ˚y •ˆÏÎ˚ˆÏSÈñ ï˛y•z ≤Ã!ï˛!ê˛ Ó˚yˆÏçƒ
§Ó˚ÓÓ˚y• ܲÓ˚y ˛õ!Ó˚ˆÏ£ÏÓy Ù)ˆÏ°ƒÓ˚ §Ùyl%˛õyˆÏï˛ ˙ Ó˚yçƒ=!°ˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
!•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å8äÈüÈ~Ó˚ Óƒyáƒyä–

149
≤Ã12≠ Ü%˛ƒ!Ó˚Î˚yˆÏÓ˚Ó˚ ÙyôƒˆÏÙ ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ ˆ«˛ˆÏeñ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ Î!ò @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ •lñ í˛z_´ Óƒ!_´Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ– Î!ò @˝Ã•#ï˛y
ˆÓ˚!çfiê˛yí≈˛ ly •lñ ˆÎáyˆÏl ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ çlƒ •hflÏyhs˝Ó˚ ܲÓ˚y •Î˚ ˆ§•z fliyl §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl •ˆÏÓ–

≤Ã13≠ Î!ò ˆÜ˛ylG Óƒ!_´ Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ºÙî ܲˆÏÓ˚l ~ÓÇ Ù%¡∫•zˆÏÎ˚ !Ê˛ˆÏÓ˚ Îylñ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl ܲ# •ˆÏÓ ⁄

í˛z≠ Î!ò @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ •lñ í˛z_´ Óƒ!_´Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ– Î!ò @˝Ã•#ï˛y
ˆÓ˚!çfiê˛yí≈˛ ly •lñ Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ÎyeyÎ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ù%¡∫•z •ˆÏÓñ ˆÎáyl ˆÌˆÏܲ
!ï˛!l ÎyˆÏl GˆÏë˛l– Î!òG ≤Ãï˛ƒyÓï˛≈ˆÏlÓ˚ §ÙÎ˚ !ò!Õ‘ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ Ü˛yÓ˚î ≤Ãï˛ƒyÓï˛≈l
˛õ,Ìܲ Îyey !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å11äÈüÈ~Ó˚ Óƒyáƒyä–

≤Ã14≠ ôÓ˚y Îyܲ ˆÙ§y§≈ ~Î˚yÓ˚ •z!u˛Î˚y ~ܲ Óƒ!_´ˆÏܲ ˲yÓ˚ˆÏï˛Ó˚ ˆÎˆÏܲylG çyÎ˚ày ºÙˆÏîÓ˚
~ܲ!ê˛ !ê˛!Ü˛ê˛˘˛õy§ •z§%ƒ ܲÓ˚°– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ í˛z˛õˆÏÓ˚y_´ ˆ«˛ˆÏeñ •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ §ÙÎ˚ ÎyˆÏl Gë˛yÓ˚ fliyl çyly §Ω˛Ó lÎ˚ ܲyÓ˚î
˲!ӣσˆÏï˛ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ÎyˆÏl Gë˛yÓ˚ x!ôܲyÓ˚ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– ï˛y•z §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
ÎyˆÏl Gë˛yÓ˚ fliyl •ˆÏï˛ ˛õyˆÏÓ˚ ly– ˆ§•z§Ó ˆ«˛ˆÏeñ x˲yÓç!lï˛ !lÎ˚Ù ådefault ruleä
≤ÈÏÎyçƒ •ˆÏÓ åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å19ä!ÓÈüÈ~Ó˚ xl%!Ó!ôä–

≤Ã15≠ ˆÙyÓy•z° §ÇˆÏÎyˆÏàÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ ⁄

í˛z≠ ˆÙyÓy•z° ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏï˛ ˛õyˆÏÓ˚ ly ˆÎˆÏ•ï%˛
ˆÙyÓy•z° ˆÜ˛y¡õy!l=!° ~ܲy!ôܲ Ó˚yˆÏçƒ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
xˆÏlܲê˛y•z xyhs˝/Ó˚y烖 §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•§yˆÏÓ àîƒ Ü˛Ó˚ˆÏ°
ˆË˛yàÈüÈÓƒÓ•yˆÏÓ˚Ó˚ l#!ï˛ˆÏܲ åconsumption principleä °Aâl ܲÓ˚y •ˆÏÓ ~ÓÇ §Ó Ó˚yçfl∫
Ùye ܲˆÏÎ˚ܲ!ê˛ Ó˚yˆÏçƒ ã˛ˆÏ° ÎyˆÏÓñ ˆÎáyˆÏl §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚y xÓ!fliï˛–
ˆÙyÓy•z° §ÇˆÏÎyà ˛õ!Ó˚ˆÏ£ÏÓyÎ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !l˲≈Ó˚ ܲÓ˚ˆÏÓ §ÇˆÏÎyà ˆ˛õyfiê˛ÈüÈˆÏ˛õ•zí˛ Óy
!≤ÃÈüȈ˛õ•zí˛ÈüÈ~Ó˚ !˲!_ˆÏï˛–
ˆ˛õyfiê˛ÈüȈ˛õ•zí˛ §ÇˆÏÎyˆÏàÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ !Ó!°Ç !ë˛Ü˛ylyÓ˚
xÓfliyl •ˆÏÓ–

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 §ÇˆÏÎyˆÏàÓ˚ çlƒ ê˛yܲy ˛õ!Ó˚ˆÏ¢yô ܲÓ˚y Óy !≤ÃˆÏ˛õ•zí˛ Ë˛yí˛zã˛yÓ˚ !Ó!e´ ܲÓ˚yÓ˚ fliylˆÏܲ
!≤ÃÈüȈ˛õ•zí˛ §ÇˆÏÎyˆÏàÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ– Î!ò •zrê˛yÓ˚ˆÏlê˛ ˘ •zÈüȈ˛õˆÏÙˆÏrê˛Ó˚
ÙyôƒˆÏÙ !Ó˚ã˛yç≈ §¡õߨ ܲÓ˚y •Î˚ ï˛ˆÏÓ ˆÓ˚ܲˆÏí˛≈ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ l!ÌË%˛_´ xÓfliylˆÏܲ
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ fliyl !•§yˆÏÓ @˝Ã•î ܲÓ˚y •ˆÏÓ–

≤Ã16≠ ˆàyÎ˚yÓ˚ ~ܲ Óƒ!_´ !ò!Õ‘Ó˚ ~ܲ ˆÓ yܲyˆÏÓ˚Ó˚ ˆÌˆÏܲ ~l~§•z åÙ%¡∫•zäÈüÈˆï˛ ˆ¢Î˚yÓ˚ e´Î˚
ܲˆÏÓ˚l– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ l!ÌÈüÈÓ!î≈ï˛ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ xÓfliylˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚

fliyl Ó°y •ˆÏÓ– xï˛~Óñ ˆàyÎ˚y §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ–

≤Ã17≠ Ù%¡∫•z ˆÌˆÏܲ ~ܲ Óƒ!_´ Ü%˛°%ÈüÈÙyly!° Îyl ~ÓÇ Ùyly!°Ó˚ ICICI ÓƒyB˛ ˆÌˆÏܲ !ܲS%È
˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•î ܲˆÏÓ˚l– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ Î!ò ˛õ!Ó˚ˆÏ£ÏÓy!ê˛ Óƒ!_´!ê˛Ó˚ xƒyܲyí˛zrê˛ÈüÈç!lï˛ ly •Î˚ñ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ü%˛°% •ˆÏÓñ xÌ≈yÍ
˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl– xyÓ˚ Î!ò ˛õ!Ó˚ˆÏ£ÏÓy!ê˛ Óƒ!_´Ó˚ xƒyܲyí˛zrê˛ÈüÈç!lï˛ •Î˚ñ
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ù%¡∫•z •ˆÏÓñ ˆÎê˛y ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ l!ÌÈüÈÓ!î≈ï˛ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚
xÓfliyl–

≤Ã18≠ =Ó˚àÑyGÈüÈ~Ó˚ ~ܲ Óƒ!_´ ~Î˚yÓ˚ •z!u˛Î˚yüÈÓ˚ í˛zí˛¸yˆÏl Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ºÙî ܲˆÏÓ˚l
~ÓÇ ï˛ÑyÓ˚ ºÙî Ó#Ùy Ù%¡∫•zˆÏÎ˚ ܲÓ˚yl– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄

í˛z≠ Ó#Ùy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ l!ÌÈüÈÓ!î≈ï˛ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ xÓfliylˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚

fliyl !•§yˆÏÓ @˝Ã•î ܲÓ˚y •ˆÏÓ– §%ï˛Ó˚yÇ =Ó˚àÑyG §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ åxy•z!ç~§!ê˛
xy•zˆÏlÓ˚ ôyÓ˚y 6å14äÈüÈÓ˚ xl%!Ó!ôä–

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FRONT-END BUSINESS PROCESS
GST PORTAL
ON

≤Ã1≠ !ã~¢!›˛~ò Ñ˛#⁄

v˛z≠ ˛ôíƒ Á ˛ô!Ó˚ˆÏ°ÏÓy ›˛ƒy: ˆò›˛ÁÎ˚yÑ≈˛ (GSTN) ~Ñ˛!›˛ xúy¶˛ãòÑ˛ ¢Çfl˛iy ˆÎ!›˛ ˆÑ˛w#Î˚
Á Ó˚yム¢Ó˚Ñ˛yÓ˚=!úˆÏÑ˛ ~ÓÇ ~Ñ˛£z ¢yˆÏÌ Ñ˛Ó˚îyì˛y Á xòƒyòƒ ¢¡ô!Ñ≈˛ì˛ Óƒ!_´/¢Çfl˛iyˆÏÑ˛
ì˛Ìƒ≤ÃÎ%!_´Üì˛ ˛ô!Ó˚Ñ˛y‡˛yˆÏõyÓ˚ ¢%!Óïy ˆîˆÏÓ– ˆÓ˚!ãˆÏfl˛T…üòñ !Ó˚›˛yò≈ ~ÓÇ ¢Ó ïÓ˚ˆÏòÓ˚ ˆ˛ôˆÏõr›˛
!ã~¢!›˛~òÈÙÈmyÓ˚y ¢Ó˚y¢!Ó˚ Ñ˛Ó˚y £ˆÏÓ– ~›˛y ¢Ó˚Ñ˛yÓ˚ Á Ñ˛Ó˚îyì˛yˆÏîÓ˚ õˆÏïƒ xyîyò≤ÃîyˆÏòÓ˚
õyÏõ £ˆÏÓ–

≤Ã2≠ !ã~¢!›˛~òÈÙÈ~Ó˚ ¢,!‹T Ñ˛#¶˛yˆÏÓ £ˆÏÎ˚ˆÏäÈ⁄

v˛z≠ !ã~¢!›˛ ÓƒÓfl˛iy ≤ÃÑ˛“!›˛ ~Ñ˛!›˛ xòòƒ ~ÓÇ ã!›˛ú ì˛Ìƒ≤ÃÎ%!_´Üì˛ v˛zˆÏîƒyÜ– ~›˛y xòòƒ
Ñ˛yÓ˚í ~!›˛Ó˚ myÓ˚y ˆÎõò ¢Ó≈≤ÃÌõ ¢Ñ˛ú Ñ˛Ó˚îyì˛yÓ˚ ãòƒ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ¢yˆÏÌ x!¶˛ß¨
ˆÎyÜyˆÏÎyÜÈÙÈõyÏõÓ˚ ÓƒÓfl˛iy Ñ˛Ó˚y £ˆÏÓ ˆì˛õò£z ˆÑ˛w ~ÓÇ Ó˚yãƒ=!úÓ˚ ãòƒ ~Ñ˛!›˛
!Ó!òõÎ˚ˆÏÎy܃ ì˛Ìƒ≤ÃÎ%!_´ ˛ô!Ó˚Ñ˛y‡˛yˆÏõy ¢,!‹T Ñ˛Ó˚y £ˆÏÓ– Óì≈˛õyˆÏòñ ˆÑ˛w ~ÓÇ Ó˚yãƒ=!úÓ˚
˛ôˆÏÓ˚y«˛ Ñ˛Ó˚ ≤Ãüy¢ˆÏòÓ˚ !Ó!¶˛ß¨ xy£zòñ !Ó!ïñ ˛ôk˛!ì˛ ~ÓÇ !Óòƒy¢¢£ Ñ˛yã Ñ˛ˆÏÓ˚ ~ÓÇ ˆ¢£z
Ñ˛yÓ˚ˆÏí ≤ÈÏì˛ƒÑ˛!›˛Ó˚ ˆ«˛ˆÏe ì˛Ìƒ≤ÃÎ%!_´ ˛ô!Ó˚Ñ˛y‡˛yˆÏõy fl˛∫yï#ò Ó˚*ˆÏ˛ô Ñ˛yã Ñ˛ˆÏÓ˚– !ã~¢!›˛
Óyhfl˛ÓyÎ˚ˆÏòÓ˚ ãòƒ ~=!úˆÏÑ˛ ~Ñ˛#¶)˛ì˛ Ñ˛Ó˚y!›˛ ΈÏÌ‹T ã!›˛úñ Ñ˛yÓ˚í ~£z Ñ˛yˆÏãÓ˚ õˆÏïƒ ¢õhfl˛
Ñ˛Ó˚ÈÙÈÓƒÓfl˛iyˆÏÑ˛ ~Ñ˛#¶)˛ì˛ Ñ˛ˆÏÓ˚ ~£z¢Ó Ñ˛ˆÏÓ˚Ó˚ ¢yˆÏÌ Î%_´ ≤Ãüy¢ò=!úÓ˚ SˆÑ˛wñ Ó˚yム~ÓÇ

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xòƒyòƒ ¢¡∫ı˛#Î˚ˆÏîÓ˚ ãòƒ ~Ñ˛ x!¶˛ß¨ ˆÎyÜyˆÏÎyÜ õyïƒõ ¢,!‹T Ñ˛Ó˚ˆÏÓ– ~äÈyv˛¸yÁ !ã~¢!›˛
~Ñ˛!›˛ Ühs˛Óƒ!ò¶≈˛Ó˚ Ñ˛Ó˚ £ÁÎ˚yÓ˚ Ñ˛yÓ˚ˆÏí xyhs˛ÉÓ˚yム˛ôíƒ Á ˛ô!Ó˚ˆÏ°ÏÓy ÓƒÓ¢y (IGST) ˆÑ˛w
Á Ó˚yˆÏãƒÓ˚ õˆÏïƒ ~Ñ˛ ¢%î,벸 ¢õyïyò ÓƒÓfl˛iy îy!Ó Ñ˛ˆÏÓ˚– ~!›˛ ì˛Öò£z ¢Ω˛Ó ÎÖò ~õò
ì˛Ìƒ≤ÃÎ%!_´Üì˛ Ñ˛y‡˛yˆÏõy ~ÓÇ ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ !òÿ˛Î˚ì˛y ÌyÑ˛ˆÏÓ Îy ¢¡∫ı˛#Î˚ Óƒ!_´ˆÏîÓ˚ SÎyÓ˚
õˆÏïƒ xyˆÏäÈ Ñ˛Ó˚îyì˛yñ ˆÑ˛w#Î˚ ~ÓÇ Ó˚yム¢Ó˚Ñ˛yÓ˚ñ ÓƒyB˛ ~ÓÇ !Ó˚ãy¶≈˛ ÓƒyB˛V !òˆÏãˆÏîÓ˚
õˆÏïƒ ì˛Ìƒ ¢Ç@˘Ã£ñ ˛ôÎ≈yˆÏúyâ˛òy Á !Ó!òõˆÏÎ˚Ó˚ ÓƒÓfl˛iy Ñ˛Ó˚ˆÏÓ–
~£z !Ó°ÏÎ˚!›˛ 21ˆü ã%úy£z 2010ÈÙÈ~ xò%!¤˛ì˛ Empowered Committee of State
Finance MinistersÈÙȈîÓ˚ 2010ÈÙÈ~Ó˚ â˛ì%˛Ì≈ !õ!›˛ÇÈÙÈ~ xyˆÏúyâ˛òy Ñ˛Ó˚y £Î˚– EC ˆ¢£z
!õ!›˛ÇÈÙÈ~ Empowered Group on IT Infrastructure for GST S˛ôˆÏÓ˚ EG ÓˆÏú
v˛zˆÏÕ‘!Öì˛V ¢,!‹T Ñ˛Ó˚yÓ˚ xò%õ!ì˛ ˆîÎ˚ ÎyÓ˚ ˆâ˛Î˚yÓ˚õƒyò £ˆÏÓò v˛. ò®ò !òˆÏúˆÏÑ˛!òñ ¢ˆÏD
ÌyÑ˛ˆÏÓò xƒy!v˛üòyú ˆ¢ˆÏe´›˛y!Ó˚ SˆÓ˚ˆÏ¶˛!òv˛zVñ ˆõ¡∫Ó˚ S!Ó xƒyu˛ !¢Vñ !¢!Ó£z!¢ñ !v˛ !ã
!¢ˆÏfi›˛õñ !¢!Ó£z!¢ñ ~ö˛. ~. !õ!ò!fl˛T… xÓ !ö˛òy™ ~ÓÇ ˛ô§yâ˛!›˛ Ó˚yˆÏãƒÓ˚ ˆ›˛∆v˛ Ñ˛!õüòyÓ˚
Sõ£yÓ˚y‹T…ñ xy¢yõñ Ñ˛í≈y›˛Ñ˛ñ ˛ô!ÿ˛õÓD Á =ãÓ˚y›˛V– ~£z @˘Ã&ˆÏ˛ôÓ˚ îy!Î˚c !äÈú ¢Ñ˛ˆÏúÓ˚ ãòƒ
Ñ˛#¶˛yˆÏÓ ~Ñ˛ ¢Ó≈ãò#ò !ã~¢!›˛ ˆò›˛ÁÎ˚yÑ≈˛ ≤Ãlfl˛ì˛ Ñ˛Ó˚y ÎyÎ˚ ˆ¢£z úˆÏ«˛ƒ National
Information Utility ¢,!‹T Ñ˛Ó˚y ~ÓÇ NIU/SPVÈÙÈÓ˚ Ñ˛yˆÏãÓ˚ xyÁì˛yñ Ó˚*˛ôy!Î˚ì˛ Ñ˛Ó˚yÓ˚
!Óüî ˛ô!Ó˚Ñ˛“òy ~ÓÇ ≤Ã!ü«˛íñ ˛ô!Ó˚!â˛!ì˛ £zì˛ƒy!î !ӰψÏÎ˚ ≤Ãhfl˛yÓ ˆîÁÎ˚y–
õyâ≈˛ñ 2010ÈÙÈ~ xÌ≈õs˛fÑ˛ myÓ˚y ≤Ã!ì˛!¤˛ì˛ TAGUP ≤Ãhfl˛yÓ ˆîÎ˚ NIU ˆÎò ˆÓ¢Ó˚Ñ˛y!Ó˚
¢Çfl˛iy Ó˚*ˆÏ˛ô Ü!‡˛ì˛ £Î˚ ÎyÓ˚ v˛zˆÏjüƒ ÌyÑ˛ˆÏÓ GST ¢£ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ xòƒyòƒ ì˛Ìƒ≤ÃÎ%!_´Üì˛
˛ô!Ó˚Ñ˛“òy ãò܈ÏíÓ˚ ãòƒ Ó˚*˛ôyÎ˚í Ñ˛Ó˚y– TAGUPÈÙÈ~Ó˚ îy!Î˚c !äÈú GST, TIN, NPS
£zì˛ƒy!î òyòy ˛ô!Ó˚Ñ˛“òyÓ˚ ≤ÃÎ%!_´ Á ÓƒÓfl˛iyÈÙÈ¢Çe´yhs˛ !Ó°ÏÎ˚ ˛ôÎ≈yˆÏúyâ˛òy Ñ˛Ó˚y–
2Ó˚y xyÜfi›˛ 2010 ˆÌˆÏÑ˛ 8£z xyÜfi›˛ 2011 ˛ôÎ≈hs˛ EG Ñ˛õ≈˛ôk˛!ì˛ !òˆÏÎ˚ ¢yì˛!›˛
!õ!›˛Ç Ñ˛ˆÏÓ˚– ≤ÈÏÎ˚yãò#Î˚ xyˆÏúyâ˛òyÓ˚ ˛ôÓ˚ !ã~¢!›˛ System Project òyõÑ˛ ~Ñ˛!›˛
Special Purpose Vehicle fl˛iy˛ôò Ñ˛Ó˚yÓ˚ ãòƒ EG ≤Ãhfl˛yÓ ˆîÎ˚– ¢õ¢ƒy¢B%˛ú ˛ô!Ó˚ˆÏÓˆÏü
 Á ¶˛Ó˚¢yˆÏÎy܃ ˛ô!Ó˚ˆÏ°ÏÓy ≤ÃîyˆÏòÓ˚ ãòƒ EG ~Ñ˛!›˛ ˆÓ¢Ó˚Ñ˛y!Ó˚ GSTNSPVÈÙÈÓ˚ ≤Ãhfl˛yÓ
Ñ˛ˆÏÓ˚ ˆÎÖyˆÏò ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ xÇü#îy!Ó˚ £ˆÏÓ 49 üì˛yÇü SˆÑ˛w È24.5 üì˛yÇü ~ÓÇ
Ó˚yãƒ=!ú ~Ñ˛ˆÏe 24.5 üì˛yÇüV– ~£z ≤Ãhfl˛yÓòyÓ˚ ¢õÎ˚ SPVÈÙÈÓ˚ ˛ô!Ó˚â˛yúò ¢!õ!ì˛Ó˚
fl˛∫yï#òì˛yñ ¢Ó˚Ñ˛yÓ˚ Ñ˛ì,≈˛Ñ˛ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fíñ ¢Ç܇˛ˆÏò òõò#Î˚ì˛yñ !¢k˛yhs˛ @˘Ã£ˆÏí ì˛yñ
≤ÈÏÎ˚yãòõˆÏì˛y õyòÓ¢¡ôî !òˆÏÎ˚yÜ Ñ˛Ó˚y Á ˆÓ˚ˆÏÖ ˆîÁÎ˚yÓ˚ õˆÏì˛y !Ó°ÏÎ˚=!ú ˛ôÎ≈yˆÏúyâ˛òy
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Ñ˛ˆÏÓ˚!äÈú– EG ì˛yÓ˚ ≤Ãhfl˛yÓòyÎ˚ ÓˆÏú!äÈú SPVÈÙÈÓ˚ v˛z˛ôÓ˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fˆÏíÓ˚
!Ó°ÏÎ!˚ ›˛ ˆÓyˆÏv˛≈ Ó˚ ܇˛ò!â˛ˆÏeñ Special Resolution and Shareholders AgreementÈÙÈ~Ó˚
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Ñ˛ì≈˛yÓƒ!_´ˆÏîÓ˚ ÓƒÓ¢yÈÙÈ¢Çe´yhs˛ ≤ÈÏÎ˚yãò#Î˚ K˛yò xyˆÏäÈ– !Ñ˛ls˛ ¢)" ≤ÃÎ%!_´!ÓîˆÏîÓ˚ ~£z
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Ñ˛yã Ñ˛Ó˚yÓ˚ fl˛∫yï#òì˛y ÌyÑ˛ˆÏÓ–
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xˆÏQyÓÓ˚ 2011ÈÙÈÎ˚ â˛ì%˛Ì≈ ˜Ó‡˛ˆÏÑ˛ Committe of State MinisterˆîÓ˚ ¢yõˆÏò Ó˚yÖy £Î˚–
14£z xˆÏQyÓÓ˚ 2011ÈÙÈÓ˚ ˜Ó‡˛ˆÏÑ˛ Empowered Committee of State Finance
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xò%ÎyÎ˚# xÈÙÈúy¶˛ãòÑ˛ ¢Çfl˛iyÓ˚ ≤Ã!ì˛¤˛y Ñ˛Ó˚yÎ˚ ¢¡ø!ì˛ ˆîÎ˚–
Ó˚yãfl˛∫ !Ó¶˛yˆÏÜÓ˚ ˆòyˆÏ›˛ GSTN òyˆÏõ ˆÎ Special Purpose VehicleÈÙÈ~Ó˚ Ñ˛Ìy Óúy
£Î˚ ˆÑ˛w#Î˚ Ñ˛ƒy!ÓˆÏò›˛ ˆ¢!›˛Ó˚ ãòƒ 12£z ~!≤Ãú 2012 ì˛y!Ó˚ˆÏÖ ¢¡ø!ì˛ ˆîÎ˚– ˆÑ˛w#Î˚
Ñ˛ƒy!ÓˆÏò›˛ !ò¡¨!ú!Öì˛ !Ó°ÏÎ˚=!úˆÏì˛Á ¢¡ø!ì˛ ˆîÎ˚ÈÙÙÙÈ
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ˆîÓyÓ˚ ˛ôÓ˚ GSTN-SPV ò!ÌÓk˛Ñ˛Ó˚ˆÏíÓ˚ xyˆÏÜ ~ˆÏì˛ !Ó!òˆÏÎ˚yÜ Ñ˛Ó˚y–
2V SPVÈÙÈÓ˚ v˛z˛ôÓ˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fí ˆÓyˆÏv≈˛Ó˚ ܇˛ò!â˛eñ Special
Resolution and Shareholders â%˛!_´ ¢Ó˚Ñ˛y!Ó˚ xy!ïÑ˛y!Ó˚Ñ˛ˆÏîÓ˚ ˆv˛˛ô%ˆÏ›˛üˆÏò
˛ôy‡˛yˆÏòy ~ÓÇ GSTN-SPV ~ÓÇ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ õˆÏïƒ â%˛!_´Ó˚ myÓ˚y !ò!ÿ˛ì˛ Ñ˛Ó˚y
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 ¢¡ø!ì˛ xò%¢yˆÏÓ˚ !òÓ≈y!â˛ì˛ £ˆÏÓòñ 3 ãò !v˛ˆÏÓ˚QÓ˚ ˆÓ¢Ó˚Ñ˛y!Ó˚ xÇü#îyÓ˚# ˆÌˆÏÑ˛ñ
˛ 3 ãò !v˛ˆÏÓ˚QÓ˚ !ÓÖƒyì˛ Óƒ!_´cˆÏîÓ˚ õˆÏïƒ ˆÌˆÏÑ˛ Á˛ GSTN-SPVÈÙÈÓ˚˛ CEO
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¢Ó˚Ñ˛y!Ó˚ xy!ïÑ˛y!Ó˚ˆÏÑ˛Ó˚y ÎyˆÏì˛ ˆv˛˛ô%ˆÏ›˛üˆÏòÓ˚ õyÏõ GSTN-SPVÙÈˆì˛ ˆÎyÜ
!îˆÏì˛ ˛ôyˆÏÓ˚ò ˆ¢£zãòƒ Óì≈˛õyò !òÎ˚õ=!ú !ü!Ìú Ñ˛Ó˚y–
5V GSTN-SPV ~Ñ˛!›˛ fl˛∫Î˚Ç¢¡ô)í≈ ˆÓ˚!¶˛!òv˛z õˆÏv˛ú £ˆÏÓñ ˆÎÖyˆÏò Ñ˛Ó˚îyì˛y
ÓƒÓ£yÓ˚Ñ˛yÓ˚#Ó˚ ˆÌˆÏÑ˛ ~ÓÇ ˛ô!Ó˚ˆÏ°ÏÓy ÓƒÓ£yÓ˚Ñ˛yÓ˚# Ñ˛Ó˚Ñ˛ì,≈˛˛ôˆÏ«˛Ó˚ ˆÌˆÏÑ˛ â˛yã≈
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˛ô!Ó˚ˆÏ°ÏÓy ˆîÁÎ˚yÓ˚ ~Ñ˛õye ¢Çfl˛iy Ó˚*ˆÏ˛ô !ÓˆÏÓ!â˛ì˛ £ˆÏÓ– ˆ¢£zãòƒ ˆÑ˛yòÁ ¢Çfl˛iy
~£z ~Ñ˛£z ïÓ˚ˆÏòÓ˚ ˛ô!Ó˚ˆÏ°ÏÓy !îˆÏì˛ v˛zˆÏîƒyÜ# £ˆÏú ì˛yˆÏÑ˛ GSTN-SPVÈÙÈÓ˚ ¢yˆÏÌ
ˆÎyÜyˆÏÎyÜ Ñ˛ˆÏÓ˚ ÓƒÓfl˛iy !òˆÏì˛ £ˆÏÓ–
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¢Ó˚Ñ˛yÓ˚ ~Ñ˛Ñ˛yú#ò 315 ˆÑ˛y!›˛ ›˛yÑ˛yÓ˚ xò%îyò ˆîˆÏÓ–
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ˆîÁÎ˚y £úÈÙÙÙÈ
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Ministers ~ÓÇ ˆÑ˛w#Î˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ õˆÏïƒ î#á≈ xyˆÏúyâ˛òyÓ˚ ö˛¢ú–˛

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≤Ã7≠ !ã~¢!›˛ ¢yïyÓ˚í ˆ˛ôy›≈˛yúÈÙÈ~Ó˚ ˆõÔ!úÑ˛ ˜Ó!ü‹Tƒ Ñ˛# Ñ˛#⁄

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â˛y›≈˛yv≈˛ xƒyÑ˛yv˛zr›˛ƒyr›˛/Ñ˛Ó˚ v˛z˛ôˆÏî‹Ty ≤Ãõ%Ö myÓ˚yV ~ÓÇ Ñ˛Ó˚ Ñ˛õ≈Ñ˛ì≈˛y ≤Ãõ%ˆÏÖÓ˚ Ñ˛yˆÏäÈ
£zr›˛yÓ˚ˆÏò›˛ÈÙÈ~Ó˚ õyÏõ ú¶˛ƒ £ˆÏÓ– ¢õhfl˛ !ã~¢!›˛ÈÙÈ¢Çe´yhs˛ ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ ãòƒ ~!›˛ ~Ñ˛Ñ˛
¢yïyÓ˚í ˆ˛ôy›≈˛yú £ˆÏÓ– v˛zîy£Ó˚í ÙÙÙ
1V Ñ˛Ó˚îyì˛yˆÏîÓ˚ ˆÓ˚!ãˆÏfl˛T…üò Sòì%˛òñ ¢yˆÏÓ˚u˛yÓ˚ñ Óy!ì˛úÑ˛Ó˚í £zì˛ƒy!îVñ
2V £zò¶˛ˆÏÎ˚¢ xy˛ôˆÏúyv˛ñ ˆe´ì˛yÓ˚ e´ˆÏÎ˚Ó˚ ˆÓ˚!ãfi›˛yˆÏÓ˚Ó˚ fl˛∫Î˚Ç!e´Î˚ Ö¢v˛¸y ˜ì˛!Ó˚ñ
˛ôÎ≈yÎ˚e´!õÑ˛ !ã~¢!›˛ !Ó˚›˛yò≈ îy!Öúñ
3V Ñ˛Ó˚ ≤Ãîyò Á ÓƒyˆÏB˛Ó˚ ¢Ç£!ì˛ñ
4V xy£z!›˛!¢ Á Ñ˛ƒyü ˆúãyÓ˚ Á úyÎ˚y!Ó!ú!›˛ ˆúãyÓ˚ñ
5V Ñ˛Ó˚îyì˛yñ Ñ˛Ó˚ Ñ˛ì,≈˛˛ô«˛ Á xòƒyòƒ ¢Ç!Ÿ’‹TãˆÏòÓ˚ ãòƒ ~õxy£z~¢ !Ó˚ˆÏ˛ôy›≈˛ñ

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≤Ã8 ≠ !ã~¢!›˛~ò £zˆÏÑ˛y!¢ˆÏfi›˛ˆÏõÓ˚ ïyÓ˚íy!›˛ Ñ˛#⁄

v˛z≠ ~Ñ˛!›˛ ¢yïyÓ˚í !ã~¢!›˛ !¢ˆÏfi›˛õ ¢õhfl˛ Ó˚yãƒ/ˆÑ˛wüy!¢ì˛ xM˛ÈˆÏúÓ˚ Óy!íãƒ Ñ˛Ó˚
!Ó¶˛yÜñ ˆÑ˛w#Î˚ Ñ˛Ó˚ ≤Ãüy¢òñ Ñ˛Ó˚îyì˛yñ ÓƒyB˛ xyÓ˚ xòƒyòƒ ¢Ç!Ÿ’‹TãˆÏòÓ˚ õˆÏïƒ ˆÎyÜyˆÏÎyÜ
܈Ïv˛¸ ì%˛úˆÏÓ– ~£z £zˆÏÑ˛y!¢ˆÏfi›˛ˆÏõ ¢Ñ˛ˆÏú£z ÌyÑ˛ˆÏÓò ÙÙÙ Ñ˛Ó˚îyì˛yñ Ñ˛Ó˚ ˆ˛ôüyîyÓ˚ñ Ñ˛Ó˚
xy!ïÑ˛y!Ó˚Ñ˛ñ !ã~¢!›˛ ˆ˛ôy›≈˛yúñ ÓƒyB˛ñ !£¢yÓÓ˚«˛Ñ˛ Ñ˛ì,≈˛˛ô«˛–

≤Ã9 ≠ !ã~¢!˛ô (GST Suvidha Provider) Ñ˛#⁄

v˛z≠ !ã~¢!›˛ !¢ˆÏfi›˛õ!›˛ ˜ì˛!Ó˚ Ñ˛Ó˚ˆÏäÈ £zòˆÏö˛y!¢¢ÈÙÙÙÈ ì˛yÓ˚y£z ~Ó˚ ÓƒÓfl˛iy˛ôÑ˛ ˛ô!Ó˚ˆÏ°ÏÓy îyì˛y
(MSP)– ~£z Ñ˛yˆÏãÓ˚ õˆÏïƒ xyˆÏäÈ !ã~¢!›˛Ó˚ ˆÑ˛w#Î˚ ÓƒÓfl˛iyÓ˚ ܇˛òñ ≤ÈÏÎ˚yãò#Î˚
ì˛Ìƒ≤ÃÎ%!_´Üì˛ ˛ô!Ó˚Ñ˛y‡˛yˆÏõyÓ˚ ÓƒÓfl˛iy˛ôòy Á xyÜyõ# ˛ô§yⲠÓäÈÓ˚ ~£z !¢ˆÏfi›˛õ!›˛ â˛yúyˆÏòy–
≤Ãhfl˛y!Óì˛ !ã~¢!›˛ÈÙÈˆì˛ Ñ˛Ó˚îyì˛yÓ˚y ¢õhfl˛ Ñ˛yã£z Ñ˛Ó˚ˆÏÓò ˜Óî%ƒ!ì˛ò õyÏõ– ~Ó˚ ãòƒñ
Ñ˛Ó˚îyì˛yˆÏîÓ˚ !Ñ˛ä%È £y!ì˛Î˚yˆÏÓ˚Ó˚ ≤ÈÏÎ˚yãò £ˆÏÓ– v˛zîy£Ó˚í ÙÙÙ £zò¶˛ˆÏÎ˚ˆÏ¢Ó˚ ì˛ˆÏ̃Ó˚
xy˛ôˆÏúy!v˛Çñ xy£z!›˛!¢Ó˚ õƒy!â˛Ç ˛ôy!›≈˛ÈÙÈ!˛ôä%È ˆúãyÓ˚ ˜ì˛!Ó˚ñ !Ó˚›˛yò≈ÈÙÈ~Ó˚ xy˛ôˆÏúy!v˛Ç
Ñ˛Ó˚≤Ãîyòñ !v˛!ã›˛yú fl˛∫y«˛Ó˚ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ~£z ¢Ó ò!ÌÓ˚ ≤Ãì˛ƒÎ˚ò £zì˛ƒy!î–
!ã~¢!›˛ !¢ˆÏfi›˛ˆÏõ ˆ˛ô§ÔäȈÏòyÓ˚ ãòƒ Ñ˛Ó˚îyì˛yˆÏîÓ˚ Ñ˛yˆÏäÈ ~Ñ˛!›˛ !ã ›%˛ !Ó ˆ˛ôy›≈˛yú ÌyÑ˛ˆÏÓ–
ì˛ˆÏÓ !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚yÓ˚ ãòƒ ~›˛y£z ~Ñ˛õye ˛ôs˛iy òÎ˚– Ñ˛Ó˚îyì˛y
òyòy Ìyv≈˛˛ôy!›≈˛ xƒy!≤’ˆÏÑ˛üò ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚Á !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏì˛
˛ôyÓ˚ˆÏÓò– ~=!ú ˆv˛fl˛Ò›˛˛ôñ ˆõyÓy£zú Óy xòƒ ˆÑ˛yòÁ ˆÎyÜyˆÏÎyÜ õyïƒõ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚
£ˆÏì˛ ˛ôyˆÏÓ˚– ~£z xƒy!≤’ˆÏÑ˛üò=!ú ¢%Ó˚!«˛ì˛ !ã~¢!›˛ !¢ˆÏfi›˛õ ~!˛ôxy£zÈÙÈ~Ó˚ õyÏõ ~£z
ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏÓ– ~£z ¢õhfl˛ Ìyv≈˛˛ôy!›≈˛ ˛ô!Ó˚ˆÏ°ÏÓyîyì˛yˆÏîÓ˚ ~Ñ˛!›˛ ¢yïyÓ˚í òyõ ˆîÁÎ˚y
£ˆÏÎ˚ˆÏäÈ ÙÙÙ !ã~¢!›˛ ¢%!Óïy ≤ÃîyòÑ˛yÓ˚# Óy !ã~¢!˛ô–
Ñ˛Ó˚îyì˛yÓ˚y !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏÓò !ã~¢!›˛ !¢ˆÏfi›˛õ ˆ˛ôy›≈˛yˆÏúÓ˚
õyÏõ xÌÓy òyòyò xƒy!≤’ˆÏÑ˛üˆÏòÓ˚ õyÏõ ú¶˛ƒ !ã~¢!˛ô £zˆÏÑ˛y!¢ˆÏfi›˛ˆÏõÓ˚ õyÏõ–
~Ó˚ myÓ˚y ˆÓ˚!ãˆÏfl˛T…üòñ Ñ˛Ó˚≤Ãîyòñ !Ó˚›˛yò≈ îy!Öú Á òyòyò ì˛ˆÏ̃Ó˚ xyîyò≤Ãîyò ¢Ω˛Ó £ˆÏÓ–
!ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ~!˛ôxy£z ÓƒÓ£yÓ˚Ñ˛yÓ˚# ¢Çfl˛iy !£¢yˆÏÓ !ã~¢!˛ô=!ú Ñ˛yã Ñ˛Ó˚ˆÏÓ
xyÓ˚ Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒ !ÓÑ˛“ ˆÎyÜyˆÏÎyÜ õyïƒõ !£¢yˆÏÓ òyòyò xƒy!≤’ˆÏÑ˛üò xyÓ˚
ÁˆÏÎ˚ÓˆÏ˛ôy›≈˛yú ܈Ïv˛¸ ì%˛úˆÏÓ–

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v˛z≠ !ã~¢!˛ôˆÏîÓ˚ ˜ì˛!Ó˚ Ñ˛Ó˚y xƒy˛ô¢ ¢%Ó˚!«˛ì˛ !ã~¢!›˛ !¢ˆÏfi›˛õ ~!˛ôxy£zÈÙÈ~Ó˚ õyÏõ
!ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏÓ– !ã~¢!˛ôˆÏîÓ˚ !Ñ˛ä%È Ñ˛yã ÙÙÙ
● Ñ˛Ó˚îyì˛yñ !›˛xyÓ˚!˛ôÈÙȈîÓ˚ ãòƒ !Ó!¶˛ß¨ xƒy˛ô¢/£zr›˛yÓ˚ˆÏö˛¢ ≤Ãlfl˛ì˛ Ñ˛Ó˚yó
● Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒ xyÓ˚Á òyòy õ)úƒÎ%_´ ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ ÓƒÓfl˛iy Ñ˛Ó˚y–
¢%ì˛Ó˚yÇ î%£z îö˛y ˆÎyÜyˆÏÎyˆÏÜÓ˚ ÓƒÓfl˛iy ÌyÑ˛ˆÏäÈ ÙÙÙÈ ~Ñ˛!›˛ xƒy˛ô ÓƒÓ£yÓ˚Ñ˛yÓ˚# Á
!ã~¢!˛ôÈÙÈÓ˚ õˆÏïƒñ xòƒ!›˛ !ã~¢!˛ô Á !ã~¢!›˛ ÓƒÓfl˛iyÓ˚ õˆÏ

≤Ã11≠ !ã~¢!˛ô ÓƒÓ£yˆÏÓ˚ Ñ˛Ó˚îyì˛yÓ˚ ¢%!Óïy=!ú Ñ˛#⁄

v˛z≠ !ã~¢!˛ô Ñ˛Ó˚ !£¢yˆÏÓÓ˚ ¢Å˛ÁÎ˚ƒyˆÏÓ˚Ó˚ õyÏõ Ñ˛Ó˚îyì˛yˆÏÑ˛ ≤Ãâ%˛Ó˚ Ñ˛Ó˚ÈÙÈ¢Çe´yhs˛

¢£ˆÏÎy!Üì˛y Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– Î!î ì§˛yÓ˚y £zò¶˛ˆÏÎ˚¢ Á !Ó˚›˛yˆÏò≈Ó˚ xy˛ôˆÏúy!v˛ÇÈÙÈ~Ó˚ ¢yˆÏÌ
¢yˆÏÌ ì˛yˆÏîÓ˚ ¢yõO¢ƒ !òí≈ˆÏÎ˚Ó˚ Ñ˛yã!›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ò ì˛ˆÏÓ Ñ˛Ó˚îyì˛yÓ˚ Óv˛¸£z ¢%!Óïy £Î˚–
!ã~¢!›˛ ˆ˛ôy›≈˛yˆÏúÓ˚ £zr›˛yÓ˚ˆÏö˛¢ xyÓ˚ ˜Ó!ü‹Tƒ=!ú ¢õhfl˛ Ñ˛Ó˚îyì˛yÓ˚ ãòƒ£z ~Ñ˛£zÓ˚Ñ˛õ £ˆÏÓñ
ì˛yˆÏîÓ˚ ¢yã¢IyÁ £ˆÏÓ ¢Ó˚ú Á ¢yïyÓ˚í– xòƒ!îˆÏÑ˛ !Ó!¶˛ß¨ ÓƒÓ£yÓ˚Ñ˛yÓ˚#Ó˚ SˆÎõò Ó,£Í
Ñ˛Ó˚îyì˛y ΧyˆÏîÓ˚ xy!Ì≈Ñ˛ ÓƒÓfl˛iy!›˛ ¢¡ô)í≈£z fl˛∫Î˚Ç!e´Î˚ñ «%˛o Á õyG˛y!Ó˚ v˛zˆÏîƒyÜñ ΧyˆÏîÓ˚
ÓƒÓfl˛iy xï≈ÈÙÈfl˛∫Î˚Ç!e´Î˚ñ Óy «%˛o v˛zˆÏîƒyÜ Î§yˆÏîÓ˚ ˆÑ˛yòÁ fl˛∫Î˚Ç!e´Î˚ ÓƒÓfl˛iy£z ˆò£zV â˛y!£îy
xò%ÎyÎ˚#ñ !ã~¢!˛ô=!ú xyÓ˚Á ¢õ,k˛ £zr›˛yÓ˚ˆÏö˛¢ ÓyòyˆÏÓ ÙÙÙ ~›˛y£z xyüy Ñ˛Ó˚y ÎyÎ˚– xyÓ˚
!òì˛yhs˛ xyÑ˛yˆÏÓ˚Ó˚ !Óâ˛yˆÏÓ˚£zñ !ã~¢!›˛ ˆ˛ôy›≈˛yú ˆÎ !ã~¢!˛ôˆÏîÓ˚ ˆ˛ôü Ñ˛Ó˚y £zr›˛yÓ˚ˆÏö˛ˆÏ¢Ó˚
õˆÏì˛y xì˛Öy!ò ⲛ˛˛ôˆÏ›˛ £ˆÏì˛ ˛ôyÓ˚ˆÏÓ òy ì˛y Óúy£z Óy˝úƒ–
≤Ãâ˛!úì˛ ¢Å˛ÁÎ˚ƒyˆÏÓ˚£z !ã~¢!›˛ÈÙÈ¢Çe´yhs˛ ¢%!Óïy ˆÎyÜ Ñ˛ˆÏÓ˚ !ã~¢!˛ô=!ú
xƒy!≤’ˆÏÑ˛üò ÓyòyˆÏì˛ ˛ôyˆÏÓ˚– xyÓyÓ˚ ˆäÈy›˛ xyÓ˚ õyG˛y!Ó˚ v˛zˆÏîƒyÜ=!úÓ˚ ãòƒñ Óy «%˛o
Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒñ ì˛yÓ˚y ¢Ó≈yD#ò ¢õyïyˆÏòÓ˚ ÓƒÓfl˛iy Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚– v˛zîy£Ó˚íñ ~Ñ˛!›˛
xö˛úy£zò £zv˛z!›˛!ú!›˛ ÙÙÙ ˆfl˛±v˛!üˆÏ›˛Ó˚ õˆÏì˛y ÙÙÙ ˆÎÖyˆÏò Ñ˛Ó˚îyì˛y ì§˛yÓ˚ £zò¶˛ˆÏÎ˚ˆÏ¢Ó˚
Ö%§!›˛òy!›˛ ¶˛ˆÏÓ˚ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú !ÓˆÏÓâ˛òyÓ˚ ãòƒ xy˛ôˆÏúyv˛ Ñ˛ˆÏÓ˚ !îˆÏì˛ ˛ôyÓ˚ˆÏÓò–
~Ñ˛£z¶˛yˆÏÓ !ã~¢!˛ô ~Ñ˛ãò Ñ˛Ó˚ÈÙÈ˛ôÓ˚yõü≈îyì˛yÓ˚ ãòƒ ì§˛yÓ˚ ¢õhfl˛ õˆÏE˛ˆÏúÓ˚ ì˛y!úÑ˛y
v˛ƒyüˆÏÓyˆÏv≈˛ ≤Ãîü≈ò Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ Á ˆÎ ˆÑ˛yòÁ !òÓ≈y!â˛ì˛ õˆÏE˛ˆÏúÓ˚ !ӰψÏÎ˚ ÎyÓì˛#Î˚
≤ÈÏÎ˚yãò#Î˚ ÓƒÓfl˛iy/xõ#õyÇ!¢ì˛ ÓƒÓfl˛iyÓ˚ £!îü !îˆÏì˛ ˛ôyˆÏÓ˚–

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xòƒyòƒ !ã~¢!˛ôˆÏîÓ˚ ˆÌˆÏÑ˛ xòòƒ Ñ˛ˆÏÓ˚ ì%˛úˆÏÓ–
ˆîÖ%ò ≠ http://www.gstn.org/ecosystem/faq_questions.php

≤Ã12 ≠ !ã~¢!›˛~ò ˆÎ !ã~¢!›˛ Ñ˛õò ˆ˛ôy›≈˛yˆÏúÓ˚ ≤Ãlfl˛!ì˛ Á ˆîÖ¶˛yˆÏúÓ˚ îy!Î˚c !òˆÏÎ˚ˆÏäÈ

ì˛yˆÏì˛ Ñ˛Ó˚îyì˛yÓ˚ ¶)˛!õÑ˛y Ñ˛# £ˆÏÓ⁄

v˛z≠ !ã~¢!›˛~òÈÙÈ~Ó˚ õyÏõ Ñ˛Ó˚îyì˛y ˆÎ Ñ˛yã=!ú Ñ˛Ó˚ˆÏÓò ì˛yÓ˚ Ñ˛ˆÏÎ˚Ñ˛!›˛ ÙÙÙ

● Ñ˛Ó˚îyì˛yÓ˚ ˆÓ˚!ãˆÏfl˛T…üˆÏòÓ˚ xyˆÏÓîò Á ì§˛yÓ˚ ˆ≤Ãyö˛y£zú Ó˚«˛yó
● Ñ˛Ó˚ñ î[˛ Á ¢%ˆÏîÓ˚ ≤Ãîyòó
● £zò¶˛ˆÏÎ˚¢/Óy!°Ï≈Ñ˛ !Ó˚›˛yˆÏò≈Ó˚ ì˛ˆÏ̃Ó˚ xy˛ôˆÏúv˛ó
● !Ó˚›˛yò≈/›˛ƒy: ˆúãyÓ˚/Ñ˛ƒyüˆÏúãyÓ˚ÈÙÈ~Ó˚ £yú£!Ñ˛Ñ˛ì˛ !Óâ˛yÓ˚–

≤Ã13≠ Ó˚yムÁ ˆÑ˛w#Î˚ ¢Ó˚Ñ˛y!Ó˚ Ñ˛Ó˚ xy!ïÑ˛y!Ó˚Ñ˛ˆÏîÓ˚ ¶)˛!õÑ˛y ~ˆÏ«˛ˆÏe Ñ˛# £ˆÏÓ⁄

v˛z≠ xy!ïÑ˛y!Ó˚Ñ˛Ó˚y !ò¡¨!ú!Öì˛ Ñ˛yÓ˚ˆÏí !ã~¢!›˛~ò ì˛Ìƒ ÓƒyÑ˛~u˛ x!ö˛ˆÏ¢ ÓƒÓ£yÓ˚

Ñ˛Ó˚ˆÓÏ òÈÙÙÙÈ
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● ~õxy£z~¢ Á xyÓ˚Á òyòy !ӰψÏÎ˚–

≤Ã14≠ !ã~¢!›˛~ò !Ñ˛ ≤Ã!ì˛!›˛ £zò¶˛ˆÏÎ˚¢ ïyÓ˚yÓ˚ ãòƒ ˆÑ˛yòÁ xòòƒ ˛ô!Ó˚â˛Î˚ S£zv˛z!òÑ˛
xy£zˆÏv˛!r›˛!ö˛ˆÏÑ˛üòV ˆãòyˆÏÓ˚› Ñ˛Ó˚ˆÏÓ⁄

v˛z≠ òyñ !ã~¢!›˛~ò ˆÑ˛yòÁ òì%˛ò ˛ô!Ó˚â˛Î˚ ˆãòyˆÏÓ˚›˛ Ñ˛Ó˚ˆÏÓ òy– ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚
!ã~¢!›˛xy£z~òñ £zò¶˛ˆÏÎ˚¢ òÇñ xy!Ì≈Ñ˛ Ó°Ï≈ xyÓ˚ ~£zâ˛~¢~ò/~¢~!¢ ˆÑ˛yv˛ !õˆÏú
≤Ã!ì˛!›˛ ïyÓ˚yˆÏÑ˛£z fl˛∫ì˛s˛f Ñ˛ˆÏÓ˚ ì%˛úˆÏÓ–

≤Ã15≠ £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ !Ñ˛ ≤Ã!ì˛!òÎ˚ì˛ xy˛ôˆÏúyv˛ Ñ˛Ó˚y ÎyˆÏÓ⁄

160
v˛z≠ £§ƒyñ !ã~¢!›˛ ˆ˛ôy›≈˛yú ˆÎˆÏÑ˛yòÁ ¢õˆÏÎ˚£z £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ @˘Ã£í Ñ˛Ó˚ˆÏì˛ ¢«˛õ–
xy˛ôˆÏúyv˛ Îì˛ ì˛yv˛¸yì˛y!v˛¸ Ñ˛ˆÏÓ˚ ˆö˛úy ÎyÎ˚ ì˛ì˛£z ¶˛yˆÏúy ˆÑ˛òòy ì˛yˆÏì˛ @˘Ã£#ì˛yÓ˚ e´Î˚
ˆÓ˚!ãfl˛TyˆÏÓ˚ ì˛y ì˛yv˛¸yì˛y!v˛¸ v˛zˆÏ‡˛ ÎyˆÏÓ ~ÓÇ ì§˛yˆÏÑ˛ ˆ¢›˛y ˆîÖyÓ˚ ¢%ˆÏÎyÜ ˆîˆÏÓ–

≤Ã16≠ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ xy˛ôˆÏúyv˛ Ñ˛Ó˚yÓ˚ ãòƒ ˆÑ˛yòÁ ›%˛ú !Ñ˛
!ã~¢!›˛~òÈÙ~ ÌyÑ˛ˆÏÓ⁄

v˛z≠È £§ƒyñ !ã~¢!›˛~ò Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒ !Óòyõ)ˆÏúƒ ~Ñ˛!›˛ ˆfl˛±v˛!ü›˛ Sõy£zˆÏe´y¢Å˛

~ˆÏ:ˆÏúÓ˚ õˆÏì˛yV ˆÜyˆÏäÈÓ˚ ›%˛ú ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏÓ– ~Ó˚ õyÏõ ì§˛yÓ˚y £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ ¢!ߨˆÏÓü
Á xy˛ôˆÏúyv˛ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– ~£z ›%˛ú!›˛ xö˛úy£zòñ £zr›˛yÓ˚ˆÏò›˛ ¢ÇˆÏÎyÜ äÈyv˛¸y£z Ñ˛ˆÏÎ˚Ñ˛ˆÏüy
£zò¶˛ˆÏÎ˚ˆÏ¢Ó˚ ì˛Ìƒ ~ÖyˆÏò ¶˛ˆÏÓ˚ !òˆÏÎ˚ ˛ôˆÏÓ˚ ¢%ˆÏÎyÜõˆÏì˛y ~Ñ˛ ïyE˛yÎ˚ xy˛ôˆÏúyv˛ Ñ˛ˆÏÓ˚
ˆîÁÎ˚y ÎyˆÏÓ–

≤Ã17≠ ˆúãyÓ˚ xyÓ˚ xòƒyòƒ !£¢yÓ Öyì˛y ˆîÖyÓ˚ ãòƒ !ã~¢!›˛~ò ˆÑ˛yòÁ ˆõyÓy£zú
!¶˛!_Ñ˛ xƒy˛ôˆÏ¢Ó˚ ÓƒÓfl˛iy Ñ˛ˆÏÓ˚ˆÏäÈ !Ñ˛⁄

v˛z≠ £§ƒyñ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏúÓ˚ ܇˛ò£z ~õò ˆÎ ì˛y ˆÎˆÏÑ˛yòÁ fl˛øy›≈˛ˆÏö˛yˆÏò ˆîÖy ÎyˆÏÓ– Ñ˛ƒyü
ˆúãyÓ˚ñ úyÎ˚y!Ó!ú!›˛ ˆúãyÓ˚ñ xy£z!›˛!¢ ˆúãyÓ˚ ÙÙÙ ¢Ó£z ˆö˛yˆÏò ˆîÖy ÎyˆÏÓ–

≤Ã18≠ Ñ˛Ó˚ ˆ˛ôüyîyÓ˚ˆÏîÓ˚ ãòƒ !ã~¢!›˛~ò ˛ô,ÌÑ˛ £zv˛zãyÓ˚ xy£z!v˛ xyÓ˚ ˛ôy¢ÁÎ˚yv≈˛ÈÙÈ~Ó˚
ӈϮyÓhfl˛ ˆÓ˚ˆÏÖˆÏäÈ !Ñ˛ñ ÎyˆÏì˛ ì§˛yˆÏîÓ˚ õˆÏE˛úˆÏîÓ˚ £zv˛zãyÓ˚ xy£z!v˛ Á ˛ôy¢ÁÎ˚yv˛≈ ÓƒÓ£yÓ˚
Ñ˛ˆÏÓ˚ Ñ˛yã Ñ˛Ó˚ˆÏì˛ òy £Î˚⁄

v˛z≠ £§ƒyñ ˆ¢£z ÓƒÓfl˛iy !ã~¢!›˛~òÈÙÈ~ xyˆÏäÈ– Ñ˛Ó˚ ˆ˛ôüyîyÓ˚Ó˚y !òˆÏãˆÏîÓ˚ xy£z!v˛ Á
˛ôy¢ÁÎ˚yv≈˛ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ õˆÏE˛ˆÏúÓ˚ £ˆÏÎ˚ ì§˛yÓ˚ ÎyÓì˛#Î˚ Ñ˛yã£z Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓòñ ÷ï% â)˛v˛¸yhs˛
îy!Öú äÈyv˛¸y– ì˛yÓ˚ ãòƒ õˆÏE˛ˆÏúÓ˚ £zÈÙÈ¢y«˛Ó˚ SÁ!›˛!˛ôV Óy !v˛!ã›˛yú fl˛∫y«˛Ó˚ üÇ¢y˛ôˆÏeÓ˚
≤ÈÏÎ˚yãò £ˆÏÓ–

≤Ã19≠ ~£z ÓƒÓfl˛iyÎ˚ñ Ñ˛Ó˚îyì˛y ì§˛yÓ˚ õˆÏòyò#ì˛ Ñ˛Ó˚ÈÙȈ˛ôüyîyÓ˚ˆÏÑ˛ £zˆÏFäÈ Ñ˛Ó˚ˆÏú ˛ô!Ó˚Óì≈˛ò
Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ò !Ñ˛⁄

161
v˛z≠ £§ƒy– !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú ӈϢ£z Ñ˛Ó˚îyì˛y ì§˛yÓ˚ ˛ô%Ó˚ˆÏòy Ñ˛Ó˚ÈÙȈ˛ôüyîyÓ˚ˆÏÑ˛ xÈÙÈ!òÓ≈y!â˛ì˛
Ñ˛ˆÏÓ˚ òì%˛ò Ñ˛yv˛zˆÏÑ˛ îy!Î˚c !îˆÏì˛ ˛ôyÓ˚ˆÏÓò–

≤Ã20≠ ˆÑ˛w#Î˚ v˛zͲôyî ÷ÕÒ Óy ˛ô!Ó˚ˆÏ°ÏÓy Ñ˛Ó˚ Óy Ó˚yム¶˛ƒy›˛ ÓƒÓfl˛iyÎ˚ ˆÎ¢Ó Ñ˛Ó˚îyì˛y
~Öò£z ˆÓ˚!ãfi›˛yv≈˛ñ ì§˛yˆÏîÓ˚ !Ñ˛ !ã~¢!›˛ÈÙÈˆì˛ òì%˛ò Ñ˛ˆÏÓ˚ ˆÓ˚!ãˆÏfl˛T…üò !òˆÏì˛ £ˆÏÓ⁄

v˛z≠ òyñ ˆÎ¢Ó Óì≈˛õyò Ñ˛Ó˚îyì˛yÓ˚ ˛ôƒyò !¢!Ó!v˛!›˛ÈÙÈÓ˚ v˛y›˛yˆÏÓ¢ myÓ˚y ≤Ãì˛ƒ!Î˚ì˛ £ˆÏÎ˚ ˆÜˆÏäÈ
ì§˛yˆÏîÓ˚ òì%˛ò Ñ˛ˆÏÓ˚ xyˆÏÓîò Ñ˛Ó˚ˆÏì˛ £ˆÏÓ òy– !ã~¢!›˛ ˆ˛ôy›≈˛yú ì§˛yˆÏîÓ˚ ˆ≤Ãy!¶˛üòyú
!ã~¢!›˛xy£z~ò ˆîˆÏÓñ ~›˛y äÈÎ˚ õy¢ ˛ôÎ≈hs˘˛ ˜Óï ÌyÑ˛ˆÏÓñ ÙÙÙ ì˛yÓ˚ õˆÏïƒ !ã~¢!›˛
xyˆÏÓîò˛ôˆÏe ˆÎ¢Ó ì˛Ìƒ úyˆÏÜ ì˛y îy!Öú Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– ~£z ì˛Ìƒ≤Ãîyò ¢¡ô)í≈ £ˆÏú
ˆ≤Ãy!¶˛üòyú ˆÓ˚!ãˆÏfl˛T…üò !òÎ˚!õì˛ ˆÓ˚!ãˆÏfl˛T…üˆÏò ˛ô!Ó˚Ó!ì≈˛ì˛ £ˆÏÎ˚ ÎyˆÏÓ– ÎÌyÎÌ
Ñ˛Ó˚ÈÙÈÑ˛ì,≈˛˛ô«˛ ~Ó˚ ¢õÎ˚¢#õyÓ˚ Óƒy˛ôyˆÏÓ˚ xyÓ˚Á !Ñ˛ä%È ãyòyˆÏòyÓ˚ ÌyÑ˛ˆÏú !ÓK˛!Æ ãy!Ó˚
Ñ˛Ó˚ˆÏÓò–

≤Ã21≠ Ñ˛Ó˚îyì˛yˆÏîÓ˚ ¢%!ÓïyˆÏÌ≈ !ã~¢!›˛~ò !Ñ˛ä%È ≤Ã!ü«˛íõ)úÑ˛ !¶˛!v˛Á !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú

≤ÃÑ˛yü Ñ˛Ó˚ˆÏÓ !Ñ˛⁄

v˛z≠ £§ƒyñ !ã~¢!›˛~ò !Ñ˛ä%È Ñ˛!¡ôv˛z›˛yÓ˚ !¶˛!_Ñ˛ ≤Ã!ü«˛ˆÏíÓ˚ v˛z˛ôÑ˛Ó˚í ˜ì˛!Ó˚ Ñ˛Ó˚ˆÏäÈó ~Ó˚ õˆÏïƒ
!ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú ˆÎ¢Ó Ñ˛yã Ñ˛Ó˚ˆÏì˛ £ˆÏÓ ì˛yÓ˚ ≤Ã!ì˛!›˛ ˛ôîˆÏ«˛ˆÏ˛ôÓ˚ !¶˛!v˛Á˛ äÈ!ÓÁ
xD#¶)˛ì˛ £ˆÏÎ˚ˆÏäÈ– !ã~¢!›˛ ˆ˛ôy›≈˛yú xyÓ˚ ¢õhfl˛ Ñ˛Ó˚ Ñ˛ì,≈˛˛ôˆÏ«˛Ó˚ ÁˆÏÎ˚Ó¢y£zˆÏ›˛ ~=!ú !îˆÏÎ˚
ˆîÁÎ˚y £ˆÏÓ–

≤Ã22≠ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú Ñ˛Ó˚îyì˛yˆÏîÓ˚ ˛ôy‡˛yˆÏòy !Ó˚›˛yò≈ Á ˆÓ˚!ãˆÏfi›˛∆üòÈÙÈ¢Çe´yhs˘˛ ì˛Ìƒ !Ñ˛

ˆÜy˛ôò ÌyÑ˛ˆÏÓ⁄

v˛z≠ £§ƒñ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú Ñ˛Ó˚îyì˛yˆÏîÓ˚ ¢õhfl˛ Óƒ!_´Üì˛ Á ÓƒÓ¢y!Î˚Ñ˛ ì˛Ìƒ ÎyˆÏì˛ ˆÜy˛ôò
ÌyˆÏÑ˛ñ !ã~¢!›˛~ò ˆ¢£z Óƒy˛ôyˆÏÓ˚ ¢õhfl˛ ≤ÈÏÎ˚yãò#Î˚ ˛ôîˆÏ«˛˛ô !òˆÏFäÈ– ¶)˛!õÑ˛y !¶˛!_Ñ˛
≤ÈÏÓüy!ïÑ˛yÓ˚ !òÎ˚s˛fí (Role Based Access Control Óy RBAC) xyÓ˚ ì˛Ìƒ
xyîyò≤Ãîyò Á ¢ÇÓ˚«˛ˆÏíÓ˚ ¢õÎ˚ Ñ˛Ó˚îyì˛yˆÏîÓ˚ õ)úƒÓyò ì˛ˆÏ̃Ó˚ ¢ÇˆÏÑ˛ì˛#Ñ˛Ó˚í

162
(enrcyption)ÈÙÈ~Ó˚ õyÏõ ~£z ˆÜy˛ôò#Î˚ì˛y Ó˚«˛y Ñ˛Ó˚y £ˆÏÓ– ÷ï% «˛õì˛y≤ÃyÆ
Ñ˛Ó˚ÈÙÈÑ˛ì,≈˛˛ô«˛£z ~£z ì˛Ìƒ ˆîÖˆÏì˛ Á ˛ôv˛¸ˆÏì˛ ˛ôyÓ˚ˆÏÓò–

≤Ã23≠ !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢%Ó˚«˛y Á !òÓ˚y˛ô_yÓ˚ !ӰψÏÎ˚ !ã~¢!›˛~ò Ñ˛# ¢%Ó˚«˛y ÓƒÓfl˛iy
!òˆÏÎ˚ˆÏäÈ⁄

v˛z≠ ì˛Ìƒ Á ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ ¢%Ó˚«˛yÓ˚ ãòƒ !ã~¢!›˛ !¢ˆÏfi›˛õ ¢ˆÏÓ≈yFⲠ¢%Ó˚«˛y Ñ˛y‡˛yˆÏõyÓ˚ ÓƒÓfl˛iy
ˆÓ˚ˆÏÖˆÏäÈ– v˛zFâ˛hfl˛ˆÏÓ˚Ó˚ ö˛yÎ˚yÓ˚ÁÎ˚yúñ xò%≤ÈÏÓü !â˛!£´ì˛Ñ˛Ó˚íñ ì˛Ìƒy!îÓ˚ ¢ÇˆÏÑ˛ì˛#Ñ˛Ó˚íñ
¢¡ô)í≈ x!v˛›˛ ˛ôî!â˛£´ñ ¢%¢ÇÜì˛ £ƒy!üÇ xƒyúÜ!Ó˚îõ ≤ÈÏÎ˚yˆÏÜÓ˚ õyÏõ xÓy!N˛ì˛ Ó˚îÓîú
ˆÌˆÏÑ˛ ¢%Ó˚«˛yñ Á~¢ ~ÓÇ ˆ£yfi›˛ £yˆÏv≈˛!òÇ ≤ö,˛!ì˛ äÈyv˛¸yÁ !ã~¢!›˛~ò ~Ñ˛!›˛ ≤ÃyÌ!õÑ˛ Á
õyïƒ!õÑ˛ hfl˛ˆÏÓ˚Ó˚ ¢%Ó˚«˛y Ñ˛yˆÏÎ≈Ó˚ Ñ˛õƒyu˛ Á Ñ˛ˆÏr›˛∆yú ˆÑ˛w ˜ì˛!Ó˚ Ñ˛Ó˚ˆÏäÈ Îy ≤ÃÑ,˛ì˛ ¢õˆÏÎ˚ ¢õhfl˛
«˛!ì˛Ñ˛Ó˚ xye´õíˆÏÑ˛ ¢!e´Î˚¶˛yˆÏÓ Ó˚&ÖˆÏÓ Á ¢yõyú ˆîˆÏÓ– ˆ¢y¢≈ˆÏÑ˛yˆÏv˛Ó˚ x!ÓÓ˚ì˛
fl˛Òƒy!òÇÈÙÈ~Ó˚ õyÏõ ¢%Ó˚!«˛ì˛ ˆÑ˛y!v˛Ç ˛ôk˛!ì˛ ¢%!ò!ÿ˛ì˛ Ñ˛ˆÏÓ˚ !ã~¢!›˛~ò ¢yïyÓ˚í¶˛yˆÏÓ
K˛yì˛ Á xK˛yì˛ ˝õ!Ñ˛=!ú ˆÌˆÏÑ˛ ¢%Ó˚«˛y ˆîˆÏÓ–

163
 24
xhs˝Ó≈ï˛≈#ܲy°#l !Ó!ôÓƒÓfliy
TRANSITIONAL PROVISIONS

≤Ã1≠ ˆ§l˲ƒyê˛˘ xy•z!ê˛!§ !ܲ !ç~§!ê˛ÈüÈÓ˚ ˛õ)ˆÏÓ≈Ó˚ ˆ¢£Ï !Ó˚ê˛yˆÏl≈Ó˚ ˆçÓ˚ ˆê˛ˆÏl !Óàï˛ xy•zˆÏlÓ˚
ÙˆÏï˛y !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl xy•z!ê˛!§ !•§yˆÏÓ ˛õyGÎ˚y ÎyˆÏÓ⁄

í˛z≠ •ƒÑy– ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ~•zÓ˚Ü˛Ù ˆe´!í˛ê˛ ˛õyˆÏÓl ~ÓÇ ï˛y ï˛ÑyÓ˚ ˜Óò%ƒ!ï˛l áyï˛yÎ˚
çÙy ˛õí˛¸ˆÏÓ ÈüüüÈ ôyÓ˚y 143 xl%ÎyÎ˚#–

≤Ã2≠ ôÓ˚y Îyܲñ ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ 2016ÈüÈ17ÈüÈ~Ó˚ ˆ¢£Ï !ï˛l ÙyˆÏ§ ܲƒy!˛õê˛y°
˛õîƒ !ܲlˆÏ°l– Î!òG •zl˲ˆÏÎ˚§ 31ˆ¢ Ùyã˛≈ 2017ÈüÈ~Ó˚ ÙˆÏôƒ ˜ï˛!Ó˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲv !ï˛!l
ܲƒy!˛õê˛y° ˛õîƒ •yˆÏï˛ ˆ˛õˆÏ°l 5•z ~!≤ð 2017 åxÌ≈yÍ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ä– ~•zˆÏ«˛ˆÏe í˛z_´
Óƒ!_´ 2017ÈüÈ18 §yˆÏ° ˆ§l˲ƒyê˛ÈüÈ~ ˙ •zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ˛õ%ˆÏÓ˚y ˆe´!í˛ê˛ ˛õyˆÏÓl⁄

í˛z≠ •ƒÑy– í˛z!l 2017ÈüÈ18ÈÈüÈˆï˛ ˛õ%ˆÏÓ˚y ˆe´!í˛ê˛•z ˛õyˆÏÓl ÈüüüÈ Óƒyáƒy ÈüüüÈ ôyÓ˚y 144å1ä–

≤Ã3≠ ôÓ˚y Îyܲñ ÚÜ˛Û G ÚáÛ lyÙܲ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˲ƒyê˛ ˆe´!í˛ê˛ xyˆÏàÓ˚ !lÎ˚ˆÏÙ
˛õyGÎ˚y ˆÎˆÏï˛y ly– ~ál Î!ò ÚÜ˛Û G ÚáÛ !ç~§!ê˛ÈüÈ~Ó˚ xô#ˆÏl xyˆÏ§ ï˛ˆÏÓ !ܲ ˆÓ˚!çfiê˛yí˛≈
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ÚÜ˛Û G ÚáÛÈÈüÈ~Ó˚ G˛õÓ˚ ˲ƒyê˛ ˆe´!í˛ê˛ òy!Ó Ü˛Ó˚ˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ ˛õyˆÏÓ˚lñ ~ܲÙye ï˛ál•z Î!ò xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ÚÜ˛Û G ÚáÛÈüÈ~Ó˚ í˛z˛õÓ˚ xy•z!ê˛!§ ≤ÈÏÎyçƒ
ˆÌˆÏܲ ÌyˆÏܲ ~ÓÇ ~álG ï˛y !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˆÌˆÏܲ ÌyˆÏܲ– xyÓ˚ Î!ò ÚÜ˛Û G ÚáÛ xyˆÏàÓ˚

164
xy•zˆÏlÓ˚ xyGï˛yÎ˚ ly ˆÌˆÏܲ ÌyˆÏܲ ï˛ˆÏÓ ˆ§•z Óƒ!_´ ~álG !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ï˛yÓ˚ G˛õÓ˚
ˆe´!í˛ê˛ òy!Ó Ü˛Ó˚ˆÏï˛ ˛õyÓ˚ˆÏÓl lyÈüüüÈ ôyÓ˚y 144å1äÈüÈ~Ó˚ xl%!Ó!ô–

≤Ã4≠ ôÓ˚y Îyܲ ~ܲ Óƒ!_´ Ë%˛°e´ˆÏÙ Î!ò ˆe´!í˛ê˛ ˙ ÚÜ˛Û G ÚáÛÈüÈ~Ó˚ í˛z˛õÓ˚ ˆË˛yà ܲˆÏÓ˚G
ÌyˆÏܲlñ ï˛ˆÏÓ !ܲ ï˛y xyˆÏàÓ˚ xy•zl Óy !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˛õ%lÓ˚&k˛yÓ˚ ܲÓ˚y §Ω˛Ó⁄

í˛z≠ Ë%˛°e´ˆÏÙ ˆË˛yà ܲÓ˚y ˆe´!í˛ê˛ ˆÜ˛Ó°Ùye !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˛õ%lÓ˚&k˛yÓ˚ ܲÓ˚y ÎyˆÏÓ ÈüüüÈ
ôyÓ˚y 143ÈüÈ146–

≤Ã5≠ ~Ùl ò%!ê˛ í˛zòy•Ó˚î !òl ˆÎáyˆÏl ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ xyˆÏàÓ˚ xy•zl
xl%ÎyÎ˚# ܲÓ˚ˆÏÎyàƒ !SȈϰl ly !ܲv !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl •ˆÏ°l–

í˛z≠
ܲä ôÓ˚y Îyܲ ~ܲ ≤Ûï˛Ü˛yÓ˚ˆÏܲÓ˚ ê˛yl≈G˲yÓ˚ 60 °«˛ ê˛yܲy ~ÓÇ !ï˛!l «%˛o !¢ˆÏ“Ó˚
xô#ˆÏl SÈyí˛¸ ˆ˛õˆÏÎ˚ ÌyܲˆÏï˛l !ܲv Óï˛≈ÙyˆÏl xyÓ˚ ï˛y ˛õyˆÏÓl ly ܲyÓ˚î !ç~§!ê˛ÈüÈÓ˚
xô#ˆÏl ï˛ÑyÓ˚ ÓƒÓ§y §Ó≈!l¡¨ Ùyey 10 °«˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏÎ˚ ˆàˆÏSÈ üüüÈ ôyÓ˚y 9–

áä !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏlñ ~ܲçl ÓƒÓ§yÎ˚# Î!ò •zÈüÈܲÙy§≈ÈüÈ~Ó˚ ÙyôƒˆÏÙ Ë˛ƒyê˛ÈüÈ~Ó˚

xyGï˛yË%˛_´ ˆÜ˛ylG !ܲS%È !Ó!e´ ܲˆÏÓ˚l ï˛ÑyÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l xyÓ¢ƒÜ˛ ÈüüüÈ ôyÓ˚y 145
ï˛Í§• ôyÓ˚y 9 ~ÓÇ !¢!í˛í˛z°ÈüÈ3–

≤Ã6≠ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏl ˆÜ˛ylG ˛õ!Ó˚ˆÏ£ÏÓyòyÎ˚# ÓƒÓ§yÎ˚#Ó˚ •zl˛õ%ê˛ ˛õˆÏîƒÓ˚ fiê˛ˆÏܲÓ˚ ˲ƒyê˛ÈüÈ~Ó˚
xy•z!ê˛!§ !ܲ @˝Ãy•ƒ •ˆÏÓ⁄

í˛z≠ lyñ ˛õ!Ó˚ˆÏ£ÏÓyÎ˚ ˲ƒyê˛ @˝Ãy•ƒ lÎ˚– ˆÜ˛Ó° ˛õz ˲ƒyê˛ÈüÈ~Ó˚ xyGï˛yÎ˚–

≤Ã7≠ ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ !Óàï˛ xy•zˆÏlÓ˚ xô#ˆÏl ˆ¢£Ï !Ó˚ê˛yl≈ xl%ÎyÎ˚#
˜Óò%ƒ!ï˛l ˆe´!í˛ê˛ ˆ°çyÓ˚ÈüÈ~ 1000 ê˛yܲy çÙy xyˆÏSÈ– ~ÓyÓ˚ !ï˛!l ~ˆÏ°l !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl
ܲˆÏ¡õy!ç¢l !flÒÙÈüÈ~– !ï˛!l !ܲ ï˛ÑyÓ˚ ˆ§•z ˆe´!í˛ê˛ ˆÊ˛Ó˚ï˛ ˛õyˆÏÓl⁄

165
í˛z≠ ly– ܲˆÏ¡õy!ç¢l !flÒÙÈüÈ~ xy§yÓ˚ !ë˛Ü˛ xyˆÏàÓ˚ !òˆÏl•z ï˛ÑyˆÏܲ fiê˛ˆÏܲ Ìyܲy •zl˛õ%ê˛ ˛õˆÏîƒÓ˚
í˛z˛õÓ˚ xy•z!ê˛!§ÈüÈÓ˚ §Ù˛õ!Ó˚Ùyî ê˛yܲy ≤Ãòyl ܲÓ˚ˆÏï˛ •ˆÏÓ– ˆÜ˛Ó°Ùye ï˛ÑyÓ˚ •zÈüȈe´!í˛ê˛ ˆ°çyÓ˚È
Óy •zÈüÈܲƒy¢ ˆ°çyÓ˚ ˆÌˆÏܲ•z ˆ˛õˆÏÙrê˛ @˝Ã•î ܲÓ˚y •Î˚– ï˛y•z Î!ò ˆe´!í˛ê˛ ˆ°çyÓ˚ÈüÈ~Ó˚ ÙyôƒˆÏÙ
ê˛yܲy ˆòGÎ˚y •Î˚ñ ˛õˆÏí˛¸ Ìyܲy x!ï˛!Ó˚_´ ˆe´!í˛ê˛ ï˛yÙy!ò˘ xˆÏÊ˛Ó˚ï˛ˆÏÎyàƒ •ˆÏÓÈüüüÈÈ ôyÓ˚y 147–

≤Ã8≠ Central Sales Tax (CST)ÈüÈ~Ó˚ xô#ˆÏl !Ó!e´Ó˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ˛õîƒ ˆÊ˛Ó˚ï˛ !òˆÏ°
ï˛y ê˛yl≈G˲yÓ˚ ˆÌˆÏܲ Óyò ÎyˆÏÓ– !ܲv !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ ˛õÓ˚ ˆÜ˛ylG ˆe´ï˛y !Ó!e´Ó˚ 6
Ùy§ ÓyˆÏò ˛õîƒ ˆÊ˛Ó˚ï˛ !òˆÏ° ï˛y ˆÜ˛yl !•§yˆÏÓ Ü˛Ó˚ˆÏÎyàƒ •ˆÏÓ⁄ CST ly !ç~§!ê˛⁄

í˛z≠ ≤Ã̈ÏÙ ˆòáˆÏï˛ •ˆÏÓñ ˛õîƒ!ê˛ !ç~§!ê˛ Ü˛Ó˚ˆÏÎyàƒ !ܲly– ï˛yÓ˚˛õÓ˚ ˆòáˆÏï˛ •ˆÏÓ !ç~§!ê˛
ã˛y°% •GÎ˚yÓ˚ SÈÎ˚ Ùy§ ˆ˛õ!Ó˚ˆÏÎ˚ ÎyGÎ˚yÓ˚ ˛õÓ˚ ï˛y ˆÊ˛Ó˚ï˛ ~ˆÏ§ˆÏSÈ !ܲly– Î!ò ò%•z ˆ«˛ˆÏe•z í˛z_Ó˚
•ƒÑy •Î˚ ï˛ˆÏÓ ˆÎ Óƒ!_´ ˛õîƒ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏFSÈl ï˛ÑyˆÏܲ !ç~§!ê˛ !òˆÏï˛ •ˆÏÓ–
ˆÙyê˛Ü˛Ìyñ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ Î!ò ˛õîƒ=!° ˆÊ˛Ó˚yˆÏly •Î˚ ~ÓÇ ~ê˛y
Î!ò !l!Ÿã˛ï˛ ܲÓ˚y ÎyÎ˚ ˆÎ xyˆÏàÓ˚ xy•zl xl%ÎyÎ˚# !Ó!e´Ó˚ §ÙÎ˚ å~•z !Ó!e´ !ç~§!ê˛ ã˛y°%
•GÎ˚yÓ˚ !òˆÏlÓ˚ ˛õ)Ó≈Óï˛≈# xl!ôܲ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ âˆÏê˛ ÌyܲˆÏ° ï˛ˆÏÓ•zä ï˛yÓ˚ í˛z˛õÓ˚ ܲÓ˚ ˆòGÎ˚y
•ˆÏÎ˚ˆÏSÈñ ï˛ˆÏÓ !Î!l ˆÊ˛Ó˚ï˛ !òˆÏFSÈl ï˛ÑyˆÏܲ ˆÜ˛ylG ܲÓ˚ !òˆÏï˛ •ˆÏÓ ly ÈüüüÈÈ ôyÓ˚y 149–

≤Ã9≠ ôÓ˚y Îyܲñ ~ܲçl í˛zͲõyòܲ åmanufacturer) xyˆÏàÓ˚ xy•zl xl%ÎyÎ˚# •zl˛õ%ê˛ Óy
xô≈ÈüȧÙyÆ ˛õîƒ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ xyˆÏà ˛õyë˛yˆÏ°l ~ÓÇ !ç~§!ê˛ÈüÈÓ˚ ˛õÓ˚ çÓÈüÈGÎ˚yܲ≈
ˆ¢ˆÏ£Ï ˆÊ˛Ó˚ï˛ ˆ˛õˆÏ°l– ~ˆÏ«˛ˆÏe ˆ§•z í˛zͲõyòܲ Óy çÓÈüÈGÎ˚yܲ≈yÓ˚ !ܲ ܲÓ˚ !òˆÏï˛ Óyôƒ ÌyܲˆÏÓl⁄

í˛z≠ !l¡¨!°!áï˛ ˆ«˛ˆÏe í˛zͲõyòܲ Óy çÓÈüÈGÎ˚yܲ≈yÓ˚ÈüÈˆÜ˛ ˆÜ˛ylG ܲÓ˚ !òˆÏï˛ •ˆÏÓ lyÈüüüÈ
È•zl˛õ%ê˛ Óy xô≈ÈüȧÙyÆ ˛õîƒ Î!ò !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏàñ ˛õ)ˆÏÓ≈Ó˚ xy•zl xl%ÎyÎ˚#
˛õyë˛yˆÏly •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲó
È~ܲ•z ˛õîƒ Î!ò çÓÈüÈGÎ˚yܲ≈yÓ˚ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ˆÊ˛Ó˚ï˛ !òˆÏÎ˚
ÌyˆÏܲl åÓy !ӈϢ£Ï ˆ«˛ˆÏeñ xyÓ˚G ò%ÛÙyˆÏ§Ó˚ !˲ï˛Ó˚äó
ÈÎ!ò í˛zͲõyòܲ ~ÓÇ çÓÈüÈGÎ˚yܲ≈yÓ˚ í˛z˲Î˚•z !l!ò≈‹T Ê˛Ù≈ÈüÈ~ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ •zl˛õ%ˆÏê˛Ó˚
fiê˛ˆÏܲÓ˚ !Ó¢ò !ÓÓÓ˚î ˆây£Ïîy ܲˆÏÓ˚ ÌyˆÏܲlÈüüüÈ ôyÓ˚y 150 ~ÓÇ 151–

≤Ã10≠ çÓÈüÈGÎ˚yܲ≈yÓ˚ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ˛õîƒ ˆÊ˛Ó˚ï˛ ly !òˆÏ° ܲ# •ˆÏï˛ ˛õyˆÏÓ˚⁄

166
í˛z≠ ܲÓ˚ çÓÈüÈGÎ˚yܲ≈yÓ˚ÈüÈ~Ó˚ G˛õÓ˚ Óï˛≈yˆÏÓ– xï˛/˛õÓ˚ í˛zͲõyòܲÈG !l!ò≈‹T §ÙÎ˚§#Ùy °AâˆÏlÓ˚
çlƒ ܲÓ˚ !òˆÏï˛ Óyôƒ ÌyܲˆÏÓlÈüüüÈ ôyÓ˚y 150å1ä ~ÓÇ 151å1ä–

≤Ã11≠ ˆÜ˛ylG í˛zͲõyòܲ !ܲ xlƒ ˆÜ˛ylG ܲÓ˚òyÎ˚# Óƒ!_´Ó˚ ~°yܲyÎ˚˘ã˛cˆÏÓ˚ ˛õÓ˚#«˛y ܲÓ˚yÓ˚
çlƒ §ÙyÆ ˛õîƒ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ •ƒÑy– ~ܲçl í˛zͲõyòܲ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# xlƒ ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚òyï˛yÓ˚ ܲyˆÏSÈ Ü˛Ó˚ !òˆÏÎ˚
Óy Ó˚Æy!lÓ˚ çlƒ ܲÓ˚ ly !òˆÏÎ˚•z ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚lÈüüüÈ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ
Ó˚Æy!lÓ˚ çlƒñ xÌÓy ò#â≈y!Î˚ï˛ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ ܲÓ˚ ly !òˆÏÎ˚•z §ÙyÆ ˛õîƒ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚lÈüüüÈÈ
ôyÓ˚y 152–

≤Ã12≠ ˛õ)Ó≈ xy•zlyl%ÎyÎ˚# Î!ò §ÙyÆ ˛õîƒ ˆÜ˛ylG !ӈϢ£Ï ≤Ã!e´Î˚yܲÓ˚ˆÏîÓ˚ çlƒ ܲyÓ˚áylyÓ˚
Óy•zˆÏÓ˚ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ xyˆÏà ˆÓÓ˚ ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ ˛õÓ˚
˛õ%lÓ˚yÎ˚ ܲyÓ˚áylyÎ˚ ˆÊ˛Ó˚ï˛ xyly •Î˚ ï˛ˆÏÓ !ܲ ï˛yÓ˚ í˛z˛õÓ˚ !ç~§!ê˛ !òˆÏï˛ •ˆÏÓ⁄

í˛z≠ !ç~§!ê˛ ÷Ó˚&Ó˚ !lô≈y!Ó˚ï˛ !òˆÏlÓ˚ xyˆÏà Î!ò ˆÜ˛ylG ˛õîƒ Ü˛yÓ˚áylyÓ˚ Óy•zˆÏÓ˚ ˆÓÓ˚ ܲÓ˚y
•ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ SÈÎ˚ Ùy§ Óy ò#â≈y!Î˚ï˛ §ÙˆÏÎ˚Ó˚ åò%ÛÙy§ä ÙˆÏôƒ Î!ò ï˛y í˛zͲõyòl lÎ˚ ~Ùl
ˆÜ˛ylG ≤Ã!e´Î˚yÓ˚ ˆ¢ˆÏ£Ï ˆÊ˛Ó˚ï˛ ˆlGÎ˚y •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲ ï˛ˆÏÓ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˆÜ˛ylG
ܲÓ˚ !òˆÏï˛ •ˆÏÓ lyÈüüüÈ ôyÓ˚y 152–

≤Ã13≠ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ˆÜ˛ylG !ӈϢ£Ï ˆ«˛ˆÏe ˆÜ˛ylG §ÙyÆ ˛õîƒ çÓÈüÈGÎ˚yܲ≈yÓ˚ÈüÈ~Ó˚
ܲyˆÏSÈ ˛õyë˛yˆÏ° ï˛y !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ •ˆÏÓ⁄

í˛z≠ Î!ò ˆ§•z §ÙyÆ ˛õîƒ SÈÎ˚ ÙyˆÏ§Ó˚ ã˛y•zˆÏï˛ ˆÓ!¢ §ÙÎ˚ ˛õˆÏÓ˚ ˆÊ˛Ó˚ï˛ ˆòGÎ˚y •Î˚ ï˛ˆÏÓ ï˛y
!ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ àîƒ Ü˛Ó˚y •ˆÏÓÈüüüÈÈ ôyÓ˚y 152ÈüÈÓ˚ xl%!Ó!ô–

≤Ã14≠ ôyÓ˚y 150ñ 151 ~ÓÇ 152 xl%ÎyÎ˚# ˆÎ ò#â≈y!Î˚ï˛ §ÙˆÏÎ˚Ó˚ ܲÌy Ó°y •ˆÏÎ˚ˆÏSÈ ï˛y !ܲ
fl∫Î˚Ç!e´Î˚⁄

í˛z≠ lyñ ï˛y ˆÙyˆÏê˛G lÎ˚– §ÙÎ˚ ò#â≈y!Î˚ï˛Ü˛Ó˚î ˆÜ˛Ó°Ùye ΈÏÌy˛õÎ%_´ ܲyÓ˚ˆÏîÓ˚ !˲!_ˆÏï˛ í˛z˛õÎ%_´

167
ܲï,˛≈˛õ«˛ myÓ˚y §¡õߨ •ˆÏï˛ ˛õyˆÏÓ˚–

≤Ã15≠ ˛õ!Ó˚Ó!ï˛≈ï˛ òyˆÏÙÓ˚ !˲!_ˆÏï˛ ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ ˜ï˛!Ó˚Ó˚ §ÙÎ˚§#Ùy ܲ#⁄

í˛z≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÎ ˆÜ˛ylG ˛õ!Ó˚Ó!ï˛≈ï˛ Ù)ˆÏ°ƒÓ˚ çlƒ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚ 30 !òˆÏlÓ˚ ÙˆÏôƒ
ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ Óy §¡õ)Ó˚ܲ •zl˲ˆÏÎ˚§ !òˆÏï˛ ˛õyÓ˚ˆÏÓl–
xyÓ˚ òyÙ Ü˛ÙˆÏ° ˆ§•z ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ï˛ÑyÓ˚ ܲÓ˚òyÎ˚ ï˛ál•z ܲÙyˆÏï˛ ˛õyˆÏÓ˚l Î!ò ˆòáy ÎyÎ˚
ˆÎ ï˛ÑyÓ˚ @˝Ã•#ï˛yG ï˛ÑyÓ˚ xy•z!ê˛!§ ˆ§•z xl%ÎyÎ˚# ܲ!ÙˆÏÎ˚ˆÏSÈlÈüüüÈ ôyÓ˚y 153–

≤Ã16≠ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ܲÓ˚ Óy §%ˆÏòÓ˚ !Ó˚Ê˛yu˛ ˛õyGly ÌyܲˆÏ° ï˛yÓ˚ ܲ# •ˆÏÓ⁄

í˛z≠ ˆ˛õ!u˛Ç !Ó˚Ê˛yu˛ÈüÈ~Ó˚ òy!Ó xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# !l‹õ!_ •ˆÏÓÈüüüÈÈ ôyÓ˚y 154–

≤Ã17≠ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ˆ§l˲ƒyê˛˘xy•z!ê˛!§ÈüÈÓ˚ ˆÜ˛ylG òy!ÓÈüȧÇe´yhs˝ xy!˛õ° Óy

˛õ%l!Ó≈ˆÏÓã˛lyÓ˚ xyˆÏÓòˆÏlÓ˚ ܲ# •ˆÏÓ⁄ ôÓ˚y Îyܲñ ˆ§ê˛y Ó!•Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ܲÓ˚òyÎ˚ §Çe´yhs˝–

í˛z≠ ï˛ˆÏÓ ï˛y xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚#•z !l‹õ!_ ܲÓ˚ˆÏï˛ •ˆÏÓÈüüüÈÈ ôyÓ˚y 155 ˘ 156–

≤Ã18≠ xyÓ˚ Î!ò xy!˛õ° Óy ˛õ%l!Ó≈ˆÏÓã˛lyÓ˚ xyˆÏò¢ ܲÓ˚òyï˛yÓ˚ ˛õˆÏ«˛ ÎyÎ˚ ï˛ˆÏÓ !ç~§!ê˛ xl%ÎyÎ˚#
ï˛y !ܲ ˆÊ˛Ó˚ï˛ ˆòGÎ˚y •ˆÏÓ⁄ ~SÈyí˛¸y Î!ò ï˛y ܲÓ˚òyï˛yÓ˚ !Ó˛õˆÏ«˛ ÎyÎ˚ ï˛ˆÏÓ Ü˛# •ˆÏÓ⁄

í˛z≠ ˆÜ˛Ó°Ùye xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# !Ó˚Ê˛yu˛ ˆòGÎ˚y •ˆÏÓ– xyÓ˚ ܲÓ˚ Î!ò ˛õ%lÓ˚&k˛yÓ˚
årecoveryäÈüÈ~Ó˚ ˆÎyàƒ •Î˚ñ ï˛ˆÏÓ ï˛y ܲÓ˚y •ˆÏÓ !ç~§!ê˛ xl%ÎyÎ˚#–

≤Ã19≠ xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# çÙy •GÎ˚y !Ó˚ê˛yl≈ÈüÈ~Ó˚ §ÇˆÏ¢yôˆÏlÓ˚ Ê˛ˆÏ° í˛zq(ï˛ !Ó˚Ê˛yu˛
!ç~§!ê˛ÈüÈˆï˛ Ü˛#˲yˆÏÓ §Ω˛Ó •ˆÏÓ⁄

í˛z≠ ~ê˛y xyˆÏàÓ˚ xy•zˆÏlÓ˚ !lòyl xl%ÎyÎ˚# ˆÊ˛Ó˚ï˛ ˆòGÎ˚y •ˆÏÓÈüüüÈ ôyÓ˚y 158–

≤Ã20≠ Î!ò ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ˛õ)ˆÏÓ≈Ó˚ xy•zl ˆÙyï˛yˆÏÓܲ ܲÓ˚y ˆÜ˛ylG ã%˛!_´ myÓ˚y

168
xyÓk˛ •Î˚ !ܲv ï˛y !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲ ï˛y•ˆÏ° ˆÜ˛yl ܲÓ˚ ≤ÃÎ%_´ •ˆÏÓ⁄

í˛z≠ í˛z_´ ˆ«˛ˆÏe !ç~§!ê˛ ≤ÈÏÎyçƒ •ˆÏÓÈüüüÈÈ ôyÓ˚y 159–

≤Ã21≠ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ §Ó˚ÓÓ˚y• ܲÓ˚y ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ G˛õÓ˚ !ܲ ˆÜ˛ylG ܲÓ˚
°yàˆÏÓ Î!ò ˆ§=!° !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# ܲÓ˚ ≤Ãò_ •ˆÏÎ˚ ÌyˆÏܲ⁄

í˛z≠ lyñ ˆ§ˆÏ«˛ˆÏe xyÓ˚ ˆÜ˛ylG ܲÓ˚ ≤ÈÏÎyçƒ •ˆÏÓ ly ˆÎˆÏ•ï%˛ ˆ§•z ˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ˛õ)Ó≈
xy•zlyl%ÎyÎ˚# ܲÓ˚ ˆlGÎ˚y •ˆÏÎ˚ ˆàˆÏSÈ ~ÓÇ §ÙhflÏ ≤Ã!e´Î˚y!ê˛ !l!ò≈‹T !òˆÏlÓ˚ xyˆÏà•z §¡õߨ
•ˆÏÎ˚ˆÏSÈ üüüÈ ôyÓ˚y 160–

≤Ã22≠ ôÓ˚y Îyܲñ ˆÜ˛ylG ˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓy ˛õ)ˆÏÓ≈Ó˚ xy•zlyl%ÎyÎ˚# ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲv ï˛yÓ˚
xÇ¢!ӈϢ£Ï åôÓ˚y Îyܲ Retention moneyä !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ à,•#ï˛ •ˆÏÎ˚ˆÏSÈñ ï˛ˆÏÓ !ܲ ï˛yÓ˚
ܲÓ˚ !ç~§!ê˛ xl%ÎyÎ˚# ôyÎ≈ •ˆÏÓ⁄

í˛z≠ lyñ Î!ò ï˛yÓ˚ ˛õ%ˆÏÓ˚y ܲÓ˚ ˛õ)ˆÏÓ≈Ó˚ xy•zlyl%ÎyÎ˚# ˆòGÎ˚y •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲñ ï˛ˆÏÓ lÎ˚ÈüüüÈ ôyÓ˚y
161–

≤Ã23≠ ôÓ˚y Îyܲñ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚# åxy•z~§!í˛ä xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# ˆÜ˛ylG
˛õ!Ó˚ˆÏ£ÏÓy !lˆÏ°lñ ˆ§ˆÏ«˛ˆÏe ˛õ!Ó˚ˆÏ£ÏÓyÈüȧÇe´yhs˝ xy•z!ê˛!§ !ܲ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ܲyˆÏ° Ó^˝ê˛l
ܲÓ˚y ÎyˆÏÓ⁄

í˛z≠ •ƒÑyñ ~•z !Ó£ÏÎ˚ܲ •zl˲ˆÏÎ˚§=!° !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏà Óy ˛õˆÏÓ˚ Îál•z à,•#ï˛
ˆ•yܲ ly ˆÜ˛lñ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ܲyˆÏ° Ó^˝ê˛l ܲÓ˚y ÎyˆÏÓÈüüüÈ ôyÓ˚y 162–

≤Ã24≠ Î!ò Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˛õîƒ åܲƒy!˛õê˛y° ˛õ•ä ˙ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏl ~ˆÏçrê˛ÈüÈ~Ó˚
ܲyˆÏSÈ ÌyˆÏܲ ï˛ˆÏÓ !ܲ ~ˆÏçrê˛ ï˛yÓ˚ G˛õÓ˚ xy•z!ê˛!§ ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l⁄

í˛z≠ !l¡¨!°!áï˛ ¢ï˛≈˛õ)Ó˚ˆÏîÓ˚ §yˆÏ˛õˆÏ«˛ñ ˆ«˛e!ӈϢˆÏ£Ï ~ˆÏçrê˛ ~•zôÓ˚ˆÏlÓ˚ ˆe´!í˛ê˛ ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l–
¢ï˛≈=!° ~•z Ó˚ܲÙÈüüüÈ

169
 ~ˆÏçrê˛ !ç~§!ê˛ xl%ÎyÎ˚# ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ó
Î!ò Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ~ÓÇ ~ˆÏçrê˛ í˛z˲Î˚•z !ç~§!ê˛ ÷Ó˚&Ó˚ !ë˛Ü˛ xyˆÏàÓ˚ !òl ~ˆÏçrê˛ˆÏòÓ˚
ܲyˆÏSÈ =òyÙçyï˛ ˛õˆÏîƒÓ˚ fiê˛ˆÏܲÓ˚ !•ˆÏ§Ó ˆây£Ïîy ܲˆÏÓ˚ ÌyˆÏܲló
Î!ò !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏàÓ˚ 12 ÙyˆÏ§Ó˚ ÙˆÏôƒ •zl˲ˆÏÎ˚§ •z§%ƒ ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲó
Î!ò Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# •Î˚ ~•z ˛õîƒÈüȧÇe´yhs˝ xy•z!ê˛!§ ˆÊ˛Ó˚ï˛ !òˆÏÎ˚ ÌyˆÏܲl Óy ly ˆll–
~•z !Óôyl ˆÜ˛Ó°Ùye ~§!ç~§!ê˛ xy•zlyl%ÎyÎ˚# ≤ÈÏÎyçƒÈüüüÈ ôyÓ˚y 162~ ~ÓÇ 162!Ó–

≤Ã25≠ Î!ò ˆÜ˛ylG ˛õîƒ xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛ åapproval basisä !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚
xyˆÏà ˛õyë˛yˆÏly •ˆÏÎ˚ ÌyˆÏܲ !ܲv ï˛y ˛õ%lÓ˚yÎ˚ !ÓˆÏe´ï˛yÓ˚ ܲyˆÏSÈ !ç~§!ê˛ ÷Ó˚&Ó˚ SÈÎ˚ Ùy§ ÓyˆÏò
ˆÊ˛Ó˚ï˛ xyˆÏ§ ï˛ˆÏÓ !ܲ !ç~§!ê˛ xl%ÎyÎ˚# ܲÓ˚ !òˆÏï˛ •ˆÏÓ⁄

í˛z≠ •ƒÑyñ Î!ò ˆ§•z ˛õîƒ !ç~§!ê˛ÈüȈÎyàƒ •ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ ˆÎ Óƒ!_´ ï˛y xl%ˆÏÙyòl ܲÓ˚ˆÏ°l ly
Óy Óy!ï˛° ܲÓ˚ˆÏ°l !ï˛!l Î!ò !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ•z åÓy !ӈϢ£Ï ˆÏ«˛ˆÏeñ
ò#â≈y!Î˚ï˛ xyÓ˚G ò%ÛÙy§ä ˛õîƒ!ê˛ ˆÊ˛Ó˚ï˛ ˛õyë˛yl– ~•z !Óôyl ˆÜ˛Ó°Ùye ~§!ç~§!ê˛ xy•zlyl%ÎyÎ˚#
≤ÈÏÎyçƒÈüüüÈÈ ôyÓ˚y 162!í˛–

170