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&= s/ s6\

s66L
\6L
!= s/ s6\s66L\6L eg]sf] s] xf] <
d"No clej[l4s/df btf{ ePsf] s'g} klg s/bftfn] cfkm"n] sf/f]jf/ u/]sf] s'g} a:t' tyf
;]jfsf] ljqmLdf ;+sng u/]sf] s/ (Output Tax) af6 klxn] To:tf] a:t' tyf ;]jf v/Lb
ubf{ lt/]sf] s/ (Input Tax) s6fP/ af+sL /x]sf] /sd dfq ;/sf/nfO{ a'emfpg' kb{5 .
o;/L las|Ldf c;'n u/]sf] s/af6 v/Lbdf lt/]sf] s/ s6\6f ug{ kfpg] Joj:yfnfO{ s/
s6\6L (Tax Credit) elgG5 .
@= s'g s'g j:t'df lt/]sf] s/ s6\
s66L\6L bfjL ug{ kfOG5 <
d"No clej[l4 s/df btf{ ePsf] s/bftfn] cfkm\gf] Joj;flos sf/f]jf/sf] l;nl;nfdf
v/Lb jf k}7f/L u/]sf sRrf kbfy{, ;xfos sRrf kbfy{, k}ls+u ;fdfg, k'glj{s|Lsf
;fdfg, d]lzg/L cf}hf/, OlSjkd]G6, clkm; ;fdfg, 6]lnkmf]g dx;'n,;jf/L ;fwg, l8h]n /
;+rf/ Joj:yf nufotsf Jofj;flos sf/f]jf/;+u ;DalGwt ;a} lsl;dsf vr{x¿df s/
s6\6L ug{ bfjL ug{ kfOG5 .
#= s'g s'g j:t'df lt/]sf] s/ s6\ s66L\6L bfjL ug{ ldNb}g <
Jofj;flos / AolQmut b'a} k|of]hgsf nflu k|of]u x'g ;Sg] b]xfosf adf]lhdsf j:t' tyf
;]jfx¿df lt/]sf] s/ s6\6L bfjL ug{ ldNb}g .
-s_ k]o kbfy{,
-v_ cNsf]xn jf cNsf]xn ldl>t k]o kbfy{ h:t} /S;L, ljo/,
-u_ ;jf/L ;fwgsf] nflu xNsf k]6\|f]lnod -k]6\|f]n_ OGwg /
-3_ dgf]/Ghg vr{ .
t/ pNn]lvt j:t' tyf ;]jfx¿sf] cfk"lt{ ug]{ sfo{ g} d'Vo Joj;fo /x]sf] v08df eg] k"0f{
?kdf s/ s6\6L bfjL ug{ kfO{G5 .
$= d s/ 5'6 / s/ of]Uo b'j} sf/f]jf/ ub{5', s] d}n] v/Lbdf lt/]sf] ;a} s/ s6\ s66L
\6L bfjL
ug{ kfpF5' .
kfO{b}g . s/of]Uo / s/5'6 ePsf j:t' jf ;]jf b'j}sf] sf/f]jf/ u/]sf] cj:yfdf s/ nfUg] j:t'
jf ;]jf;+u k|ToIf ?kdf ;DalGwt v/Lb jf cfoftdf lt/]sf] s/ dfq s6\6L ug{ kfp+b5 . t/
olb s/ nfUg] j:t' jf ;]jfsf] las|L;+u v/Lb jf cfoft ePsf j:t' jf ;]jfsf] k|ToIf ;DaGw
:yflkt ug{ g;lsPsf] v08df s/bftfn] las|L u/]sf] s'n d"No dWo] s/ nfUg] sf/f]jf/sf]
d"Nosf] ;dfg'kflts lx;fjaf6 v/Lb jf cfoftdf lt/]sf] s/ s6\6L ug{ ;lsg] sfg"gL Joj:yf
/x]sf] 5 .
%= s'g s'g j:t'df lt/]sf] s/ cfFlzs ?kdf s/ s6\ s66L\6L bfjL ug{ ldN5 <
Jofj;flos / AolQmut b'a} k|of]hgsf nflu k|of]u x'g ;Sg] c6f]df]jfON; v/Lbdf v/Lb
d"Nosf] $) k|ltzt dfq s/ s6\6L ug{ kfOG5 . o; k|of]hgsf nflu c6f]df]jfON; eGgfn]
tLg jf ;f]eGbf a9L kf+u|f ePsf] ;8sdf u'8\g] ofq'jfxs ;jf/L ;fwg ;Demg' k5{ . oBkL
c6f]df]jfON;sf] cfk"lt{ ug]{ sfo{ g} d'Vo Joj;fo /x]sf] v08df eg] k"0f{ ?kdf s/ s6\6Lsf]
;'lawf kfOG5 .
^= d ;fgf] v'b|f ljj|m]tf x'F, s] d}n] lghL k|of]hgsf nflu lsg]sf] uf8Ldf lt/]sf] VAT s/
s6\
s66L\6L bfjL ug{
ug{ ldN5 <
ldNb}g . Jofj;flos / AolQmut b'a} k|of]hgsf nflu k|of]u ug'{x'G5 eg] v/Lb d"Nosf] $)
k|ltzt dfq s/ s6\6L ug{ kfOG5 .
&= d s/ 5'6 / s/ nfUg] sf/f]jf/ b'j} ub{5', d}n] s/ s6\ s66L\6L bfjL s;/L ug'{ k5{ <
s/of]Uo / s/5'6 ePsf j:t' jf ;]jf b'j}sf] sf/f]jf/ u/]sf] cj:yfdf s/ nfUg] j:t' jf
;]jf;+u k|ToIf ?kdf ;DalGwt v/Lb jf cfoftdf lt/]sf] s/ dfq s6\6L ug{ kfp+b5 . t/
olb s/ nfUg] j:t' jf ;]jfsf] las|L;+u v/Lb jf cfoft ePsf j:t' jf ;]jfsf] k|ToIf
;DaGw :yflkt ug{ g;lsPsf] v08df s/bftfn] las|L u/]sf] s'n d"No dWo] s/ nfUg]
sf/f]jf/sf] d"Nosf] ;dfg'kflts lx;fjaf6 v/Lb jf cfoftdf lt/]sf] s/ s6\6L ug{ ;lsg]
sfg"gL Joj:yf /x]sf] 5 .
*= d}n] v/Lb u/]sf] j:t' jf6f]df Nofpbf Nofpb} rf]/L÷cfunfuL eof] d}n] s/ s6\ s66L
\ 6L
bfjL ug{ ldN5 ls ldNb}g <
s'g} j:t' cfuhfgL, rf]/L, b'36{gf, 6'6km'6, Wj+;fTds ultljlw sf/0fn] xfgL gf]S;fgL x'g
uO{ To:tf] j:t'sf] df}Hbftaf6 nut s6\6f ug'{ k/]df jf sd d"Nodf las|L ug'{ kg]{ ePdf
cfjZos k|df0f ;lxt To:tf] cj:yf ePsf] ldltn] #) lbgleq To:tf] j:t'df lt/]sf] s/
s6\6L ug{sf] nflu cfGtl/s /fh:j sfof{nodf lga]bg lbg' kb{5 . To:tf] lga]bg pk/ s/
clws[tn]] 5fglag u/L s/ s6\6L ug{ lbg ;Sg]5 ..
aLdf ug'{ ePsf] 5 eg] aLdf s+kgLaf6 k|fKt Ifltk"lt{sf] xb;Dd :jo+n] s/ s6\6L ug{
;Sg' x'g]5 .
(= d}n] s/ s6\ s66L
\6L lnO ;s]sf] j:t' pkof]usf] sf] Dofb ;dfKt ePsf] sf/0fn] ljj|mL ug{
;lsPg, o:tf] j:t'nfO{ d}n] s] ug]{ <
8]la6 gf]6 hf/L u/]/ ;f] j:t' lkmtf{ ug{ ;lsG5 .
!)= d}n] s/ s6\ \6L lnO ;s]sf] j:t' pkof]usf] Dofb ;dfKt ePsf] sf/0fn] ljj|mL ug{
s66L
;lsPg,pTkfbsn] klg lkmtf{ nUb}g, o:tf] j:t'nfO{ fO{ d}n] s] ug]{ <
s'g} j:t' cfuhfgL, rf]/L, b'36{gf, 6'6km'6, Wj+;fTds ultljlw jf j:t'sf] pkof]u ug]{ Dofb
;lsPsf] sf/0fn] xfgL gf]S;fgL x'g uO{ To:tf] j:t'sf] df}Hbftaf6 nut s6\6f ug'{ k/]df
jf sd d"Nodf las|L ug'{ kg]{ ePdf cfjZos k|df0f ;lxt To:tf] cj:yf ePsf] ldltn]
#) lbgleq To:tf] j:t'df lt/]sf] s/ s6\6L ug{sf] nflu cfGtl/s /fh:j sfof{nodf
lga]bg lbg' kb{5 . To:tf] lga]bg pk/ s/ clws[tn]] 5fglag u/L s/ s6\6L ug{ lbg
;Sg]5 ..
aLdf ug'{ ePsf] 5 eg] aLdf s+kgLaf6 k|fKt Ifltk"lt{sf] xb;Dd :jo+n] s/ s6\6L ug{
;Sg' x'g]5 .
!!= d}n] a}Fssf] :jfldTj /xg] u/L (Hire Purchase Scheme) cGtu{t ;jf/L ;fwg
v/Lb u/]sf] 5', d}n] s/ s6\ s66L
\6L bfjL ug{ ldN5 <
ldN5 .
!@= v/Lb u/]sf] ;fdfgsf] s/ s6\ s66L\6L slt cjlw leq bfjL u/L ;Sg' kb{5 <
vl/b u/]sf] ldltn] Ps jif{ leq .
!#= d btf{ x'g' eGbf cl3 s/ lt/L v/Lb u/]sf] s]xL ;fdfg df}Hbftdf 5, o:tf]
;fdfgsf] s/ s6\ s66L\6L bfjL ug{ ldN5 < ldN5 eg] s;/L ug]{ <
ldN5 . s/bftfn] cfkm" btf{ x'+bfsf avt df}Hbftdf /x]sf j:t'df nfu]sf] s/ s6\6L
ug{sf] nflu lgodfjnLsf] cg';"rL – !^ adf]lhdsf] 9f+rfdf s/ clws[t ;dIf lga]bg
lbg' k5{ . o;/L s/ s6\6Lsf] bfaL ubf{ s/ lt/]sf] lahsx¿ / cGo k|df0f sfuhftx¿
btf{ ePsf] !% lbgleq k]z u/L ;Sg' kb{5 .
s/bftf¢f/f ul/Psf] bfaL pk/ s/ clws[tn] 5fglag u/L :jLs[t eP kl5 dfq
s/bftfn] s/ s6\6Lsf] ;'lawf kfp+b5 .
!$= s/ s6\ s66L\6L bfjL ug{ s] sfuhftx¿ rflxG5 <
s/ lahs k|fKt u/]sf] x'g'k5{ . t/ lghL cfjfbL, lghLjg, ;fd'bflos jg tyf /fli6\|o
jgsf] sf7 lnnfdL tyf las|L Pj+ :yflgo lgsfo jf g]kfn ;/sf/n] s/ nfUg] j:t' jf
;]jf las|L ubf / P]gsf] bkmf *-@_ adf]lhd s/ c;'n u/]sf]df eg] s/ lahs geP klg
/fh:j ef}r/sf cfwf/df ;DalGwt s/bftfn] s/ s6\6Lsf] ;'lawf kfpg]5 .
!%= cfoft ul/Psf] j:t'sf] s/ s6\ s66L
\6L bfjL ug{ s] s] sfuhft rflxG5 <
eG;f/ k|1fkg kq, gubL /;Lb, ;fdfgsf] lahs tyf eG;f/sf] af6f] eO{ cfoft gx'g]
;]jfsf] cfk"lt{sf] xsdf ;]jfsf] lahs / e'QmfgLsf] k|df0f ;DaGwL sfuhftx¿ .
!^= btf{ gePsf] JolStaf6 vl/b u/]sf] ;fdfgsf] s/ s6\ s66L
\6L bfjL ug{ kfOG5 <
kfO{+b}g .
!&= d}n] v/Lb u/]sf] j:t' jf6f]df Nofpbf Nofpb} rf]/L÷cfunfuL eof]. aLdf sDkgLn]
cf+lzs dfq Ifltk"lt{ lbPsf] 5, d}n] k'/} s/ s6\ s66L
\6L bfjL ug{ ldN5 ls ldNb}g <
tkfO{n+ ] k'/} s/ s6\6L bfjL ug{ ldNb}g . aLdf ug'{ ePsf] 5 eg] aLdf s+kgLaf6 k|fKt
Ifltk"lt{sf] xb;Dd :jo+n] s/ s6\6L ug{ ;Sg' x'g]5 . aLdf gu/]sf] j:t'sf] xsdf
cfjZos k|df0f ;lxt To:tf] cj:yf ePsf] ldltn] #) lbgleq To:tf] j:t'df lt/]sf] s/
s6\6L ug{sf] nflu cfGtl/s /fh:j sfof{nodf lga]bg lbg' kb{5 . To:tf] lga]bg pk/ s/
clws[tn]] 5fglag u/L s/ s6\6L ug{ lbg ;Sg]5 ..
!*= d}n] lhNnf ag sfof{noaf6 sf7 vl/b u/]sf] 5', sfof{non] s/ aLhs lbPsf] 5}g,
d}n] s;/L s/ s6\ s66L
\6L bfaL ug]{ <
s/ lahs geP klg s/ a'emfPsf] /fh:j ef}r/sf cfwf/df s/ s6\6L bfjL ug{ ldN5 .
!(=d}n] btf{ gePsf] ljb]zLaf6 ;]jf k|fKt ubf{ e'QmfgLsf avt s/ c;'n u/]sf]df p;n]
s/ aLhs lbPsf] 5}g d}n] s;/L s/ s6\ s66L
\6L bfaL ug]{ <
s/ lahs geP klg s/ a'emfPsf] /fh:j ef}r/sf cfwf/df s/ s6\6L bfjL ug{ ldN5 .
@)= s'g} j:t' cfoft ubf{ w/f}6L /fvL cfoft ul/Psf] eP slxn] s/ s6 s6\6L
\6L bfjL ug{' k5{
<
cfoft u/sf] j:t' jf ;]jfsf] d"No sfod geP;Dd To:tf] j:t' jf ;]jfdf lt/]sf] s/ s6\6L
ug{ kfOb}g . s'g} j:t' cfoft ubf{ w/f}6L /fvL cfoft ul/Psf] eP] ;b/:ofxf ePsf] cyf{t
d"No Plsg ePsf ldltn] Ps aif{;Dd dfq s/ s6\6L bfjL ug{ ;lsG5 .
@!= d}n] v/Lb u/]sf] j:t'sf] aLhs x/fof], d}n] s/ s6\s66L
\6L bfjL ug{ ldN5 ls ldNb}g <
tkfO{+n] k|dfl0ft k|ltlnkL aLhssf cfwf/df s/ s6\6L bfjL ug{ ldN5 t/ aLhs x/fP
jfkt hl/jfgf eg] ltg'{kb{5 .