kl/R5]b %

cfo, lgwf{/0fof]Uo cfo tyf s/of]Uo cfo

(Income, Assessable Income and Taxable Income)

%=! cfos/ P]g, @)%* df JolQmsf]] d'gfkmf jf nfenfO{{ cfosf] ?kdf pNn]v ul/Psf] 5 . P]gdf
afl;Gbf JolQmsf] g]kfn tyf cGo h'g;'s} d'n's >f]t ePsf] cfodf s/ nfUg] Joj:yf /x]sf]
5 . u}/ afl;Gbf JolQmsf] g]kfn >f]t ePsf] cfodf dfq s/ nfUg] Joj:yf /x]sf] 5 . JolQmsf]
;Dk"0f{ k|flKtdf s/ gnufO{ JolQmn] ljleGg zLif{saf6 u/]sf] cfonfO{{ ;d]6L ;f] JolQmsf] s/of]Uo
cfo dfly s/ nufOg] Joj:yf /x]sf] 5 . o; cy{df, s/ k|of]hgsf] nflu JolQmn] k|fKt u/]sf
;a} /sdx? cfo dflgPsf 5}gg\ . To:t} gubdf k|fKt gu/L ;'ljwf jf cGo tj/af6 k|fKt
ul/Psf] (Receipts in Kind) jf P]g cg';f/ cfo dflgPsf /sdx? rfl/qLs/0f (Characterize)
u/L To:tf] k|flKtnfO{{ kl/df0fLs/0f (Quantification) u/L cfodf ;dfj]z ul/g' kb{5 . JolQmn]
/f]huf/L, Joj;fo jf nufgLaf6 k|fKt u/]sf] cfo / o; P]g adf]lhd u0fgf ul/Psf] ;f] cfosf]
s'n /sdnfO{{ cfodf ;dfj]z ul/g'kg]{ Joj:yf /x]sf] 5 . cfsl:ds nfeaf6 k|fKt u/]sf] cfodf
eg] clGtd s/ s§L ljlwn] s/ nfUb5 . k|To]s cfosf zLif{sx?df ;dfj]z ug'{kg]{ cfonfO{{
;dfj]z u/L s§f ug'{kg]{ ;a} vr{ 36fO{ ul/Psf] cfo lgwf{/0fof]Uo cfo x'G5 . To;/L Joj;fo,
/f]huf/L tyf nufgLaf6 u0fgf ul/Psf] lgwf{/0fof]Uo cfoaf6 P]gsf] bkmf !@ adf]lhdsf] rGbf
vr{ jf !@s= adf]lhdsf] ;Dkbf ;+/If0f / v]ns'bsf] ljsf;df sDkgLn] u/]sf] vr{ jf bkmf
!@v= adf]lhdsf] k|wfgdGqL b}jL k|sf]k påf/ sf]if / g]kfn ;/sf/n] :yfkgf u/]sf] k'glg{df{0f
sf]ifdf of]ubfg u/]sf] vr{ jf bkmf ^# adf]lhdsf] cjsfz of]ubfg jf rf/} bkmf adf]lhd s'g}
bfaL of]Uo /sd eP ;f] 36fO{ x'g cfpg] /sdnfO{{ s/of]Uo cfo elgG5 . cfosf zLif{s,
lgwf{/0fof]Uo cfo tyf s/of]Uo cfonfO{{ lj:t[t ?kdf JofVof ug'{ o; kl/R5]bsf] p2]Zo /x]sf]
5.
%=@ cfo
P]gsf] bkmf @ sf] v08 -h_ adf]lhd æcfoÆ eGgfn] s'g} JolQmn] /f]huf/L, Joj;fo, nufgL
jf cfsl:ds nfeaf6 k|fKt u/]sf] cfo / o; P]g adf]lhd u0fgf ul/Psf] ;f] cfosf] s'n
/sd ;Demg' k5{ .
s/ k|of]hgsf] nflu JolQmn] k|fKt u/]sf ;a} /sdx? cfo dflgPsf 5}gg\ . To:t} gubdf
k|fKt gul/Psf] eP tfklg P]g cg';f/ cfo dflgPsf /sdx? rfl/qLs/0f u/L To:tf]
k|flKtnfO{{ kl/df0fLs/0f u/L cfodf ;dfj]z ul/g' kb{5 .
P]gsf] bkmf % df cfo / cfosf zLif{sx?sf] juL{s/0f lgDgfg'';f/ ul/Psf] 5 M–
-s_ Joj;fo,
-v_ /f]huf/L,
-u_ nufgL,
-3_ cfsl:ds nfe .
P]gsf] bkmf & adf]lhd Joj;fojf6 ePsf] cfo u0fgf ubf{ ;]jf z'Ns, s[lif, pBf]u, Jofkf/,
k]zf, Joj;foaf6 k|fKt /sd -j:t' jf ;]jfsf] laqmLaf6 k|fKt cfo_, Jofj;flos ;DklQ jf

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 1

 bfloTj lgM;u{af6 k|fKt v'b nfe, Joj;fosf] ;DaGwdf k|fKt pkxf/ tyf Joj;fo ;~rfng
ug]{ k|ltaGw :jLsf/ u/] afkt k|fKt u/]sf] Ifltk"lt{ /sd (Compensation) tyf Joj;fo;Fu
k|ToIf?kn] ;DalGwt /sd ;dfj]z ug'{ kb{5 .
P]gsf] bkmf * adf]lhd s'g} k|fs[lts JolQmn] s'g} cfo jif{df /f]huf/Laf6 k|fKt u/]sf]
kfl/>lds ;f] jif{df ;f] JolQmsf] /f]huf/Lsf] cfo dfgL u0fgf ug{' kb{5 .
P]gsf] bkmf ( adf]lhd s'g} JolQmn] s'g} cfo jif{df nufgLaf6 u/]sf] d'gfkmf / nfex? ;f]
JolQmsf] ;f] nufgLsf] ;f] jif{sf] cfo dfgL u0fgf ug{' kb{5 .
P]gsf] bkmf @ sf] v08 -h!_ adf]lhd cfsl:ds nfe cGtu{t lr7\7f, pkxf/, k'/:sf/, alS;;,
lhtf}/L tyf cGo s'g} klg cfsl:ds ?kdf k|fKt x'g] nfenfO{{ ;dfj]z ul/Psf] 5 .
pko'{Qm adf]lhd Joj;fo / nufgLsf] xsdf ;f] JolQmn] cfodf ;dfj]z ul/g' kg]{
/sdx?af6 vr{ s§f ug{ kfpg] /sdx? 36fO{ afFsL /xg] /sd cyf{t d'gfkmf / nfe, ;f]
JolQmsf] cfo x'G5 eg] kfl/>lds k|fKt ug]{ JolQmsf] xsdf s'n kfl/>ldsdf ;dfj]z ul/g]
/sdg} ;f] JolQmsf] cfo x'G5 . To:t} cfsl:ds nfeaf6 k|fKt u/]sf] s'n /sd g} ;f]
JolQmsf] cfo x'G5 / ;f]df clGtd s/ s§Lsf] ljlwn] s/ nfUb5 .
s/bftfn] k|fKt u/]sf] jf k|fKt ug]{ clwsf/ l;h{gf ePsf] cfo o; cGtu{t kb{5 . s/bftfn]
e'QmfgL k|fKt ug]{ /sd gubdf jf lhG;L jf ;]jfsf] ?kdf klg x'g ;Qm5 . o;/L cfo u0fgf
ubf{ cfo k|fKt ug]{ JolQm cyf{t s/bftfn] gub jf cGo tj/n] ;d]t e'QmfgL k|fKt ug{
;Sb5g\ . P]gsf] bkmf @@ sf] cwLgdf /xL cfonfO{{ gub jf Pqm'cn cfwf/df n]vfÍg ug{'
kb{5 . sDkgLsf] cfo Pqm'cn cfwf/df n]vfÍg ul/g' kb{5 . k|fs[lts JolQmsf] /f]huf/L Pjd\
nufgLsf] cfo gub k|flKtsf] cfwf/ (Cash Basis) df n]vfÍg ul/G5 eg] ;fdfGotofM
Joj;fosf] cfo Pqm'cn cfwf/df n]vfÍg ul/G5 . t/, k|fs[lts JolQmsf] Joj;fosf] cfo ePdf
gubdf klg n]vfÍg ug{ ;lsG5 .
%=# lgwf{/0fof]Uo cfoM
P]gsf] bkmf ^ df lgDgfg';f/sf] cfonfO{{ lgwf{/0fof]Uo dflgPsf] 5 M–
o; P]gsf] cwLgdf /xL s'g} JolQmsf] s'g} cfo jif{df s'g} /f]huf/L, Joj;fo, nufgL jf
cfsl:ds nfeaf6 ePsf] b]xfosf cfox?nfO{{ lgwf{/0fof]Uo cfo dflgg]5 M–
-s_ afl;Gbf JolQmsf] cfosf] ;|f]t hxfF;'s} ePklg To:tf] JolQmsf]] /f]huf/L, Joj;fo,
nufgL jf cfsl:ds nfeaf6 ePsf] cfo, /
-v_ u}/ afl;Gbf JolQmsf] cfosf] ;|f]t g]kfndf ePsf] /f]huf/L, Joj;fo, nufgL jf
cfsl:ds nfeaf6 ePsf] cfo .
t/ lgwf{/0fof]Uo cfodf bkmf !! jf ^$ jf b'a} bkmf adf]lhd s/ 5'6 lbOPsf]
s'g} klg cfo ;dfj]z x'g] 5}g .
k|To]s cfosf zLif{sx?df ;dfj]z ug'{kg]{ cfonfO{{ ;dfj]z / s§f ug'{kg]{ ;a} vr{ 36fO{ u0fgf
ul/Psf] cfoaf6 P]gsf] bkmf !! sf] pkbkmf -!_ tyf -@_ adf]lhd s[lif / ;xsf/L Joj;foaf6
k|fKt cfo / bkmf ^$ sf] pkbkmf -@_ adf]lhd :jLs[t cjsfz sf]ifdf s/ 5'6 ePsf]n] To:tf
cfo 36fpFbf afFsL /xg] /sd lgwf{/0fof]Uo cfo x'G5 . afl;Gbf JolQmsf] cfosf] ;|f]t hxf;'s}
ePklg ;a} cfo -Global Income_ df cfos/ nfUb5 eg] u}/ afl;Gbf JolQmsf] g]kfn >f]t
ePsf] cfodf dfq g]kfndf s/ nfUb5 . g]kfn >f]t dflgg] cfo Pjd\ cGt/f{li6«o s/ ;DaGwL
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 2
 sfg'gL Joj:yf / ltgLx?sf] cj:yf cg';f/sf] lj:t[t JofVof o; lgb]{lzsfsf] kl/R5]b # tyf
kl/R5]b !$ df ul/Psf] 5 .
%=$ s/of]Uo cfo
s/of]Uo cfo eGgfn] Jojzfo, /f]huf/L tyf nufgLaf6 u0fgf ul/Psf] lgwf{/0fof]Uo cfosf]
s'n hDdf /sdaf6 P]gsf] bkmf !@, !@s=, !@v= adf]lhdsf] rGbf vr{, ;Dkbf ;+/If0f /
v]ns'bsf] ljsf;df sDkgLn] u/]sf] vr{ Pjd\ k|wfgdGqL b}jL k|sf]if p4f/ sf]if / g]kfn
;/sf/n] :yfkgf u/]sf] k'gMlgdf{0f sf]ifdf of]ubfg u/]sf] vr{ jf bkmf ^# adf]lhdsf]
cjsfz of]ubfg jf rf/} bkmf adf]lhd s'g} bfaL of]Uo /sd eP ;f] 36fO{ x'g cfpg]
/sdnfO{{ s/of]Uo cfo elgG5 .
P]gsf] bkmf % adf]lhd s/of]Uo cfo / cfosf zLif{sx?sf] juL{s/0f lgDgfg'';f/ ul/Psf]
5 M–
% s'g} JolQmsf] s'g} cfo jif{sf] s/of]Uo cfo ;f] jif{df b]xfosf k|To]s cfosf
zLif{sx?sf] lgwf{/0fof]Uo cfosf] s'n hDdf /sdaf6 bkmf !@, !@s=, !@v=, ^# jf oL
;a} adf]lhd s'g} bfaL u/]sf] /sd eP ;f] /sd 36fO{ u0fgf ul/Psf] /sd a/fa/
x'g]5 M–
-s_ Joj;fo,
-v_ /f]huf/L,
-u_ nufgL,
-3_ cfsl:ds nfe .
s/bftfsf] s/ bfloTj u0fgf s/of]Uo cfosf cfwf/df ul/G5 . s/bftfsf] s/of]Uo cfo
u0fgf ubf{ lgwf{/0fof]Uo cfosf] s'n hDdf /sdaf6 P]gsf] bkmf !@, !@s=, !@v= adf]lhdsf]
rGbf vr{, ;Dkbf ;+/If0f / v]ns'bsf] ljsf;df sDkgLn] u/]sf] vr{ Pjd\ k|wfgdGqL b}jL
k|sf]k påf/ sf]if / g]kfn ;/sf/n] :yfkgf u/]sf] k'glg{df{0f sf]ifdf of]ubfg u/]sf] vr{ jf bkmf
^# adf]lhdsf] cjsfz of]ubfg jf rf/} bkmf adf]lhd s'g} bfaL u/]sf] /sd eP ;f] /sd
36fO{ s/of]Uo cfo u0fgf ug'{ kb{5 .
s/of]Uo cfo u0fgf ;DjGwL Joj:yf tnsf] tflnsfdf v'nfO{{Psf] 5 M
ljj/0f Joj;fosf] cfo /f]huf/Lsf] cfo nufgLsf] cfo
sf/f]af/ bkmf & adf]lhd bkmf * adf]lhd bkmf ( adf]lhd
(Inclusions) cfodf ;dfj]z cfodf ;dfj]z cfodf ;dfj]z
ug'{kg]{ /sd ug'{kg]{ /sd ug'{kg]{ /sd -pkbkmf
-pkbkmf # df -pkbkmf # df pNn]v # df pNn]v ePsf
pNn]v ePsf /sd ePsf /sd afx]s_ /sd afx]s_
afx]s_
s§L x'g] /sd
36fpg]M
bkmf !# b]lv @! s§L (Deduction) nfu" gx'g] s§L (Deduction)
adf]lhd bfaL bfaL ug{ kfpg] bfaL ug{ kfpg]

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 3

 ljj/0f Joj;fosf] cfo /f]huf/Lsf] cfo nufgLsf] cfo
of]Uo /sdx?
bkmf %(-!s_÷- a}+lsª Joj;fo tyf nfu" gx'g] nfu" gx'g]
!v_ adf]lhd ;xsf/L ;+:yfn] s§L
hf]lvd Aoxf]g]{ (Deduction) bfaL
sf]ifdf ;f/]sf] ug{ kfpg]
/sdx?
bkmf ^)-@_-v_-#_ ;fdfGo aLdf nfu" gx'g] nfu" gx'g]
adf]lhd bfaL Joj;fodf s§L
of]Uo /sdx? (Deduction) bfaL
ug{ kfpg]
bkmf &!-$_ s/ ldnfg bfaL s/ ldnfg bfaL s/ ldnfg bfaL
adf]lhdsf] 5f]8]sf] cj:yfdf 5f]8s
] f] cj:yfdf 5f]8]sf] cj:yfdf
ljb]zdf lt/]sf] vr{ bfaL ug{ ;Sg] vr{ bfaL ug{ ;Sg] vr{ bfaL ug{ ;Sg]
s/
cfo cfo cfo
lgwf{/0fof]Uo cfodf
;dfj]z gx'g] /sd
36fpg]M
P]gsf] bkmf !! s/ 5'6 x'g] /sd nfu" gx'g] s/ 5'6 x'g] /sd
adf]lhd 5'6 x'g] cfoaf6 36fpg] cfoaf6 36fpg]
/sdx?
P]gsf] bkmf ^$ s/ 5'6 x'g] /sd nfu" gx'g] nfu" gx'g]
adf]lhd :jLs[t cfoaf6 36fpg]
cjsfz sf]ifsf]
s/ gnfUg] cfo
lgwf{/0fof]Uo cfo lgwf{/0fof]Uo cfo lgwf{/0fof]Uo cfo
P]gsf] bkmf !@ 36fpg bfaL ug{ kfpg]
adf]lhdsf] rGbf
/sd
P]gsf] bkmf !@s= sDkgLn] dfq 36fpg bfaL ug{ kfpg]
adf]lhd ;Dkbf
;+/If0f / v]ns'bsf]
ljsf;df u/]sf]
vr{
P]gsf] bkmf !@v= k|fs[lts JolQm tyf lgsfon] 36fpg bfaL ug{ kfpg]
adf]lhd k|wfgdGqL

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 4

 ljj/0f Joj;fosf] cfo /f]huf/Lsf] cfo nufgLsf] cfo
b}jL k|sf]k p4f/
sf]if / g]kfn
;/sf/n] :yfkgf
u/]sf] k'glg{df{0f
sf]ifdf of]ubfg
u/]sf] vr{
P]gsf] bkmf ^# k|fs[lts JolQmn] dfq 36fpg bfaL ug{ kfpg]
adf]lhdsf] cjsfz
of]ubfg /sd

s/of]Uo cfo
k|fs[lts JolQmsf] Joj;fo, /f]huf/L tyf nufgLsf] zLif{saf6 cfo x'g ;Sb5 eg] k|fs[lts
JolQmafx]s cGo JolQm -lgsfo_ sf] Joj;fo tyf nufgLsf] zLif{saf6 cfo x'g ;Sb5 . s'g}
JolQmsf] Ps eGbf a9L cfosf zLif{saf6 cfo ePsf] v08df tL ;a} cfosf zLif{sx?sf]
s'n lgwf{/0fof]Uo cfo ;f] cfo jif{sf] ;f] s/bftfsf] lgwf{/0fof]Uo cfo x'G5 . ;f] cfo jif{sf]
s/of]Uo cfo u0fgf ug{ h'g;'s} >f]tsf] lgwf{/0fof]Uo cfoaf6 s/ 5'6 x'g] ;+:yfnfO{{ lbPsf]
rGbf, pkxf/ / cjsfz of]ubfg 36fpg kfOG5 .
%=% s/sf] u0fgf / s/sf] b/ M
%=%=! P]gsf] bkmf $ df s/sf] u0fgf ug]{ / To;/L u0fgf ul/Psf] /sddf nfUg] s/sf] b/
;DaGwdf lgDgfg';f/sf] Joj:yf ul/Psf] 5 M
-!_ s'g} cfo jif{sf nflu bkmf # df plNnlvt s'g} JolQmn] bflvnf ug'{kg]{ s/sf] /sd ;f]
bkmfsf] v08 -s_, -v_ / -u_ df plNnlvt s'g} Ps jf Ps eGbf a9L JolQmsf]
x}l;otn] ;f] JolQmn] bflvnf ug'{kg]{ s/sf] hDdf /sd a/fa/ x'g]5 .
P]gsf] bkmf # adf]lhd s'g} cfo jif{df s/of]Uo cfo ePsf] JolQmn] bflvnf ug'{kg]{ s/,
g]kfndf /x]sf] j}b]lzs :yfoL ;+:yfkgn] ljb]zdf k7fPsf] cfodf bflvnf ug'{kg]{ s/ tyf
clGtd?kdf s/ s§L x'g] e'QmfgLdf bflvnf ug'{kg]{ s/ ;f] JolQmsf] s/ bfloTj x'g]5 . olb
s'g} JolQmsf] o:tf s/ ;DaGwdf Ps jf Ps eGbf a9L x}l;ot ePsf] cj:yfdf o:tf s'n
/sd a/fa/ ;f] JolQmn] bflvnf ug'{kg]{ s/ x'g]5 .
pbfx/0f %=%=!M dfgf}+, Global Life Insurance Company sf] zfvf sfof{no g]kfndf
;DalGwt lgsfoaf6 O{hfht lnO{ Joj;fo ;~rfng u/L /x]sf] u}/ afl;Gbf JolQmsf] g]kfn
l:yt :yfoL ;+:yfkg xf] . pQm lgsfon] g]kfndf aLdf Joj;fosf] s/of]Uo cfodf bflvnf
ug'{kg]{ s/, pQm lgsfon] csf]{ sDkgLsf] z]o/ vl/b u/] afkt k|fKt nfef+zdf s§L ePsf]
s/ /sd tyf ;f] lgsfon] d'gfkmf cfkm\gf] Parent Company nfO{{ k7fPsf] v08df To:tf]
ljb]zdf k7fPsf] cfodf cg';"rL–! sf] bkmf @ sf] pkbkmf -^_ adf]lhd bflvnf ug'{kg]{ s/
;f] lgsfosf] km/s km/s x}l;otn] bflvnf ug'{kg]{ hDdf s/ /sd x'g]5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 5

 -@_ bkmf # sf] v08 -s_ adf]lhdsf] s'g} JolQmn] bflvnf ug'{kg]{ s/sf] u0fgf ubf{ ;f] cfo
jif{sf nflu ;f] JolQmsf] s/of]Uo cfodf cg';"rL–! df plNnlvt ;DalGwt b/x? nufO{
u0fgf ug'{ kg]{5 . o;/L s/sf] u0fgf ubf{ bkmf %! jf &! jf b'a} bkmf adf]lhd ;f]
JolQmn] bfaL u/]sf] s'g} s/ ldnfg ug{ kfpg] /sd s6fO{ u0fgf ug'{ kg]{5 .
k|fs[lts JolQmn] bflvnf ug'{kg]{ s/ /sdaf6 ;f] JolQmn] P]gsf] bkmf %! adf]lhd bfaL of]Uo
cf}iflw pkrf/ afkt s/ ldnfg (Medical Tax Credit) jf P]gsf] bkmf &! adf]lhd bfaL
of]Uo j}b]lzs s/ ldnfg (Foreign Tax Credit) jf b'a} /sd s/ ldnfg u/L s/ bfloTjaf6
36fpg ;Sg]5 .
pko'{Qm cj:yf v'Ng] pbfx/0f tn k|:t't ul/Psf] 5 .
pbfx/0f %=%=@M dfgf}+, ;+sNk yfkf eGg] afl;Gbf JolQmsf] cf=j=@)&^.&& df ljb]z ;|f]t
ePsf] /f]huf/L cfo ?=&,)),))).– /x]5 / lghn] ;f] cfosf] >f]t ePs} d'n'sdf
?=%%,))).– cfos/ ;d]t lt/]sf /x]5g\ . lghn] ;f] jif{ cf}iflw pkrf/ afkt ?=%,))).–
vr{ u/]sf /x]5g\ . olb lgh Psn JolQm /x]sf] cj:yfdf lghsf] ;f] cfo jif{sf] s/sf]
bfloTjsf] u0fgf lgDgfg';f/ ug{'kb{5 .
lgwf{/0fof]Uo ljb]zL >f]t ePsf] cfo ?= 7,00,000.–
5'6 /sd -
s/of]Uo cfo ?= 7,00,000.–
s/sf] u0fgf
?=$)),))).–df !Ü n] 4,000.–
?=!)),))).–df !)Ü n] 10,000
afFsL ?=@,)),))).–df @)Ü n] 40,000.–

hDdf s/ bfloTj ?= 54,000.–

ljb]zL s/ ldnfg ug'{ cufl8 bflvnf ug'{kg]{ s/sf] 54,000.–
/sd ?=
g]kfnsf] s/sf] cf};t b/ 7.71%
-ljb]zL s/ ldnfg ug'{ cufl8 bflvnf ug'{kg]{
s/sf] /sd÷s/of]Uo cfo_
bfaL of]Uo j}b]lzs s/ ldnfg /sd ¿ 53,970.–
-g]kfnsf] s/sf] cf};t b/ x lgwf{/0fof]Uo ljb]zL
cfo_
ljb]]zdf lt/]sf] s/ ¿ 55,000.–
cfufdL jif{ ;f/L bfaL ug{ ldNg] /sd -bfaL ug{
afFsL ljb]zdf lt/]sf] s/_ ?= 1,030.–

hDdf s/ bfloTjdf ljb]zdf lt/]sf] s/ ldnfg ubf{ s/ bfloTj afFsL g/x]sf]n] ubf{ o; jif{
u/]sf] cf}iflw pkrf/ vr{sf] s/ ldnfg o; jif{ ldnfg x'g g;s]sf] dfgL cfufdL jif{ ;f/L
bfaL ug{ kfOg]5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 6

bkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf ;a} cj:yfx? k"/f u/]sf bkmf # sf]
v08 -s_ adf]lhdsf] afl;Gbf k|fs[lts JolQmn] bflvnf ug'{kg]{ s/ To:tf afl;Gbf
k|fs[lts JolQmnfO{{ ;f] cfo jif{df /f]huf/bftfaf6 lbOPsf e'QmfgLaf6 bkmf *& adf]lhd
s§L ePsf] s/ /sdsf] hDdf /sd a/fa/ x'g]5 M–
-s_ ;f] cfo jif{sf] cfodf g]kfndf ;|f]t ePsf] s'g} /f]huf/Lsf] cfodfq ;dfj]z
ePsf],
-v_ ;f] cfo jif{df ;a} /f]huf/bftf afl;Gbf JolQm ePsf] / Ps k6sdf Pp6fdfq
/f]huf/bftf ePsf], /
-u_ /f]huf/bftfn] e'QmfgL u/]sf] cf}iflw pkrf/ vr{ afktsf] s/ ldnfg /
/f]huf/bftfn] g} e'QmfgL ul/lbPsf] cjsfz of]ubfg dfq 36fpg bfaL u/]sf]
tyf bkmf !@ ad]flhd rGbf afkt vr{ 36fpg bfaL gu/]sf] .
o:tf] cj:yfdf ;f] JolQmn] bflvnf ug'{kg]{ s/ To:tf JolQmnfO{{ ;f] cfo jif{df
/f]huf/bftfaf6 lbOPsf e'QmfgLaf6 P]gsf] bkmf *& adf]lhd >f]tdf s/ s§L ePsf] s/
/sdsf] hDdf /sd a/fa/ x'g]5 .
P]gsf] bkmf $-#_ cg';f/ Psk6sdf Pp6f dfq /f]huf/bftf ePsf] / /f]huf/bftfn] e'QmfgL
u/]sf] cf}iflw pkrf/ vr{ afkt s/ ldnfg / /f]huf/bftfn] g} e'QmfgL ul/lbPsf] cjsfz
of]ubfg dfq 36fpg bfaL u/]sf] tyf rGbf afkt vr{ 36fpg bfaL gu/]sf] cj:yfdf lghn]
lt/]sf] / ltg'{kg]{ /f]huf/L cfosf] s/ P]gsf] bkmf *& cg';f/ s§L u/]sf] ePdf lghn] cfo
ljj/0f eg{ gkg]{ x'G5 . cfo jif{sf] aLrdf /f]huf/bftf kl/jt{g ePsf s/bftfn] o:tf]
;'ljwf k|fKt ug{ klxnf] /f]huf/bftfaf6 k|fKt u/]sf] e'QmfgL, ;f] e'QmfgLdf s§L ePsf]
s/;d]t v'n]sf] s/ s§Lsf] k|df0fkq bf]>f] /f]huf/bftf ;dIf k]z u/]sf] x'g' kb{5 . bf]>f]
/f]huf/bftfn] klg klxnf] /f]huf/bftfn] u/]sf] e'QmfgL / ;f] e'QmfgLdf u/]sf] s/ s§L
;dfof]hg u/L cfkm"n] u/]sf] e'QmfgLdf s/ u0fgf u/L bkmf *& adf]lhd e'QmfgLdf s/ s§L
u/]sf] x'g' kb{5 . Ps} k6sdf PseGbf a9L /f]huf/bftf ePsf] cj:yfdf eg] lghn] cfo
ljj/0f eg'{ kb{5 .
pbfx/0f %=%=# M dfgf}+, xl/z dfy]df eGg] Ps hgf sd{rf/L cf=j= @)&).&! df g]=a}=ln= df
sfo{/t /x]5g\ . lghsf] g]=j}=ln= afx]s cGoq /f]huf/L nufot cGo s'g} cfo /x]g5 . lghn]
;f] cf=j=df g]=a}=ln= af6 ?=%,)),))).– tna tyf eQf k|fKt u/]sf /x]5g\ . g]=a}=ln=n] ;f]
jif{ lghsf] nflu g]=a}=ln= cjsfz sf]ifdf ?=*),))).– hDdf ul/lbPsf] tyf lghsf]
tnaaf6 s6fO{ ;+:yfn] g} gful/s nufgL sf]ifdf ?=@),))).– hDdf ul/lbPsf] /x]5 . lghn]
cjsfz sf]ifdf hDdf u/]sf] of]ubfg afktsf] /sd 36fpg bfaL u/]sf] t/ lghn] rGbf vr{
tyf cf}iflw pkrf/ afkt s/ ldnfgsf] nflu bfaL gu/]sf] v08df lghn] cfo ljj/0f k]z
ug'{ kb}{g . o; cj:yfdf kfl/>lds e'Qmfg ubf{ P]gsf] bkmf *& cg';f/ g]=a}=ln= n] s§f
u/]sf] s/ /sd g} lghsf] s/ bfloTj x'G5 .
-$_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf ;a} cj:yfx? k"/f u/]sf bkmf #
sf] v08 -s_ adf]lhdsf] afl;Gbf k|fs[lts JolQmn] s'g} cfo jif{df bflvnf ug'{kg]{ s/
cg';"rL–! sf] bkmf ! sf] pkbkmf -&_ df plNnlvt /sd a/fa/ x'g]5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 7

 -s_ ;f] cfo jif{df ;f] JolQmsf] g]kfndf ;|f]t ePsf] Joj;foaf6 k|fKt cfo dfq
ePsf],
-s!_ cf}iflw pkrf/ vr{ afkt bkmf %! adf]lhd tyf clu|d s/ s§L afkt bkmf
(# adf]lhd s/ ldnfg ug{ bfaL gu/]sf],
-v_ Joj;foaf6 k|fKt cfo b'O{ nfv ?k}ofF / Joj;fosf] sf/f]af/ aL; nfv ?k}ofF
eGbf a9L gePsf], /,
-u_ ;f] JolQmn] ;f] cfo jif{df of] Joj:yf nfu" x'g] u/L 5gf}6 u/]sf],
-3_ d"No clej[l4 s/df btf{ gePsf] .
lglZrt ;Ldf;Ddsf] sf/f]af/ ug]{ s/bftfnfO{{ s/ bflvnf ;/nLs[t u/L k"jf{g'dflgt
(Presumptive) ?kdf cfos/ bfloTj olsg u/L s/ bflvnfnfO{{ ;xh agfpg' o;
pkbkmfsf] p2]Zo /x]sf] 5 . of] Joj:yf afl;Gbf k|fs[lts JolQmsf] g]kfndf >f]t ePsf] cfo
dfq ePdf nfu" x'G5 . ;fy}, of] Joj:yf nfu" x'g jflif{s sf/f]af/ aL; nfv ?k}ofF / cfo b'O{
nfv eGbf a9L x'g' x'Fb}g . of] Joj:yf nfu" u/L kfpFg s/bftfn] 5gf}6 ug'{kg]{ x'G5 . o;
k|of]hgsf] lgldQ cg';"rL–! sf] bkmf ! sf] pkbkmf -&_ df s/sf] bfloTj lgDgfg';f/ x'g]
Joj:yf /x]sf] 5 .
-s_ dxfgu/kflnsf jf pk—dxfgu/kflnsf If]qdf Joj;fo ug]{ k|fs[lts JolQmsf xsdf
;ft xhf/ kfFr ;o ?k}ofF,
-v_ gu/kflnsf If]qdf Joj;fo ug]{ k|fs[lts JolQmsf xsdf rf/ xhf/ ?k}ofF,
-u_ v08 -s_ / -v_ df plNnlvt If]q afx]s cGo If]qdf Joj;fo ug]{ k|fs[lts JolQmsf
xsdf b'O{ xhf/ kfFr ;o ?k}ofF .
P]gsf] pQm Joj:yf adf]lhd k"jf{g'dflgt cfos/ bflvnf ug]{ JolQmn] e'QmfgL k|fKt ubf{
P]gsf] bkmf ** jf *( adf]lhd >f]tdf s/ s§L ePsf] s/ /sd jf Medical Tax Credit
cfkm\gf] s/ bfloTj;Fu ldnfg ug{ ;Sg] 5}g .
pbfx/0f %=%=$M dfgf}+, ld06' hf]gfyg eGg] JolQmsf] h]lgy pBf]u gfdsf] Psnf}6L
Joj;fo (Proprietary Firm) sf7df8f}+sf] afg]Zj/df /x]5 . pQm pBf]un] cf=j=
@)&^.&& df ?=!$ nfvsf] las|L u/]sf] /x]5 . pQm pBf]un] ;f] jif{ ?=!,$@,))).– cfo
cfh{g u/]sf] /x]5 . pQm cfodf ;f] pBf]un] a}+saf6 ?=!),))).– sf] !% k|ltztn] x'g] ?=
!,%)).– s/ s§f u/L k|fKt u/]sf] Aofh ?=*,%)).– ;d]t ;dfj]z /x]5 . ;f] jif{ lghn]
cf}iflw pkrf/df ?=^,))).– vr{ ;d]t u/]sf /x]5g\ . lgh ld06' hf]gfygn] P]gsf] bkmf
$ sf] Joj:yf nfu" x'g] u/L 5gf}6 u/]sf /x]5g\ eg] lghsf] s/sf] bfloTj cg';"rL–! sf]
bkmf ! sf] pkbkmf -&_ adf]lhd ?=&,%)).– x'g]5 . t/, ;f] pBf]usf] lgIf]ksf] Aofh
cfDbfgLaf6 s§f eO{ bflvnf ePsf] clu|d s/ ?=!,%)).– lghn] cfkm\gf] s/ bfloTj;Fu
ldnfg ug{ kfpg] 5}gg\ tyf lghn] cf}iflw pkrf/df vr{ u/]sf] eP klg ;f] afkt P]gsf]
bkmf %! adf]lhd s§L ug{ kfpg] s/ cfkm\gf] s/ bfloTj;Fu ldnfg ug{ kfpg] 5}gg\ .
cfly{s P]g, @)&& n] cf=j=@)&^.&& df nfUg] s/df &% k|ltzt 5'6 lbPsf]n] pQm
s/bftfn] ;f] cf=j=df ?=!,*&%.– a'emfpg'kb{5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 8

 -$s_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf cj:yf k"/f u/]sf bkmf
# sf] v08 -s_ adf]lhdsf] afl;Gbf k|fs[lts JolQmn] s'g} cfo jif{df sf/f]af/sf]
cfwf/df bflvnf ug'{kg]{ s/ cg';"rL –! sf] bkmf ! sf] pkbkmf -!&_ df
tf]lsPsf] b/ cg';f/ u0fgf ul/Psf] /sd a/fa/ x'g]5 M–
-s_ ;f] cfo jif{df ;f] JolQmsf] g]kfndf >f]t ePsf] Joj;foaf6 k|fKt
cfodfq ePsf],
-v_ Joj;fosf] sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L / krf; nfv
?k}ofFeGbf 36L ePsf],
-u_ d"No clej[l4 s/df btf{ gePsf], /
-3_ lrlsT;s, Ol~hlgo/, n]vfk/LIfs, sfg'g Joj;foL, v]nf8L, snfsf/,
k/fdz{bftf nufotsf k|fs[lts JolQmn] k|bfg ug]{ k/fdz{ tyf ljz]if1
;]jf afktsf] cfo gePsf] .
pko'{Qm adf]lhd sf/f]af/ /sdsf] u0fgf ubf{ aL; nfv ?k}ofF;Ddsf] sf/f]af/df P]gsf]
bkmf $ sf] pkbkmf -$_ adf]lhdsf] s/ / ;f]eGbf a9Lsf] sf/f]af/ /sddf lgDg
adf]lhdsf] b/n] s/ nfUg] Joj:yf P]gsf] cg';'rL–! sf] bkmf ! sf] pkbkmf -!&_ df
/x]sf] 5 .
-s_ UofF;, r'/f]6 nufotsf tLg k|ltzt;Dd sldzg jf d"No yk u/L j:t'sf]
sf/f]af/ ug]{ JolQmnfO{{ sf/f]af/ /sdsf] z"Go bzdna b'O{ kfFr k|ltzt,
-v_ v08 -s_ df plNnlvt Joj;fo afx]ssf] Joj;fo ug]{ JolQmnfO{ sf/f]af/
/sdsf] z'Go bzdna ;ft kfFr k|ltzt,
-u_ ;]jf Joj;fo ug]{ JolQmnfO{ sf/f]af/ /sdsf] b'O{ k|ltzt .
-%_ bkmf # sf] v08 -v_ adf]lhdsf] ljb]zL :yfoL ;+:yfkgn] bflvnf ug'{kg]{ s/sf] u0fgf
ubf{ To:tf] ;+:yfkgn] ;f] cfo jif{df ljb]z k7fPsf] cfodf cg';"rL–! sf] bkmf @ sf]
pkbkmf -^_ df plNnlvt b/ nufO{ u0fgf ug{' kg]{5 .
ljb]zL :yfoL ;+:yfkgnfO{{ afl;Gbf JolQm ;/x s/ nufOG5 / ljb]zdf k7fPsf] cfonfO{{ nfef+z
;/x dflgG5 . g]kfn l:yt ljb]zL :yfoL ;+:yfkgn] ljb]z k7fPsf] cfodf cg';"rL–! sf] bkmf @
sf] pkbkmf -^_ df pNn]v u/] cg';f/sf] kfFr k|ltztsf b/n] s/ nfUb5 .
pbfx/0f %=%=% M dfgf}+, Global Life Insurance Company sf] zfvf sfof{no ;DalGwt lgsfoaf6
Ohfht lnO{ g]kfndf Joj;fo ;~rfng ul//x]sf] u}/ afl;Gbf JolQmsf] g]kfn l:yt :yfoL
;+:yfkg /x]5 . pQm lgsfon] cfly{s jif{ @)&%.&^ df g]kfndf nufgL aLdf Joj;foaf6 ?=tLg
s/f]8 krf; nfv cfo cfh{g u/]sf] /x]5 . ;f] jif{ ?=b'O{ s/f]8 cfkm\gf] Parent Company nfO{{
k7fPsf] /x]5 . o;/L ljb]zdf k7fPsf] cfodf cg';"rL–! sf] bkmf @ sf] pkbkmf -^_ adf]lhd %
k|ltztn] x'g cfpg] /sd ?=!) nfv s/ bflvnf ug'{ kg]{5 .
-^_ bkmf # sf] v08 -u_ adf]lhdsf] JolQmn] bflvnf ug'{kg]{ s/ ;f] JolQmn] ;f] cfo jif{df
k|fKt u/]sf] clGtd ?kdf s/ s§L x'g] k|To]s e'QmfgLsf] /sddf bkmf *&, **, **s= /
*( df plNnlvt b/ nufO{ u0fgf ul/Psf] hDdf /sd a/fa/ x'g]5 .
P]gsf] bkmf (@ df pNn]v ul/Psf] clGtd ?kdf s/ s§L x'g] e'QmfgLnfO{{ cfodf ;dfj]z ug'{
gkg]{ ePsf] sf/0f To:tf e'QmfgLdf P]gsf] bkmf *&, **, **s=, / *( df tf]lsPsf] s/sf]

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 9

 b/ nufO{ u0fgf ul/Psf] hDdf /sdnfO{{ s/ bfloTj dflgG5 . e'QmfgLdf ul/g'kg]{ s/ s§L
tyf clGtd s/ s§L x'g] e'QmfgL ;DaGwL k|fjwfg o;} lgb]{lzsfsf] kl/R5]b !^ df lj:t[t
?kdf JofVof ul/Psf] 5 .
%=%=@ JolQmsf] s/sf] bfloTj u0fgf ubf{ s/of]Uo cfoaf6 P]gsf] cg';"rL–! sf] bkmf ! jf bkmf @
df plNnlvt Joj:yf Pjd\ b/ k|of]u u/L ug'{ kb{5 . o;sf] Joxf]/f tn plNnlvt tflnsfdf
v'nfOPsf] 5 .
k|fs[lts JolQmsf nflu
bkmf % s/of]Uo cfo
s/sf] b/ cg';"lr– ! sf] bkmf !
s/of]Uo cfoaf6 36fpg]
pkbkmf -!_ JolQmut ;Ldf -Psnf}6L kmd{ ePdf ;d]t_
pkbkmf -@_ bDklt jf cfl>t ePsf] ljw'/ ljwjf ;Ldf
-Psnf}6L kmd{ ePdf ;d]t_
pkbkmf -%_ b'u{d eQf
pkbkmf -^_ j}b]lzs eQf
pkbkmf -(_ lgj[Qe/0f ;Ldf -cf=j=@)&&.&* df x6fOPsf] .
pkbkmf -!)_ ckfËtf ;Ldf
pkbkmf -!@_ hLjg aLdf
pkbkmf -!^_ :jf:Yo aLdf
cg';"lr–! sf] b/ afFsL s/of]Uo cfodf
36fpg] pkbkmf -!!_ dlxnf /f]huf/ s/ ldnfg
bkmf %! cf}ifwf]krf/ s/ ldnfg
bkmf &! j}b]lzs s/ ldnfg
s/ bfloTj
lgsfosf nflu
s/of]Uo cfo bkmf %
s/sf] b/ cg';"lr–! sf] bkmf @
36fpg]
bkmf &! j}b]lzs s/ ldnfg
s/sf] bfloTj
gf]6M ltg{ kg]{ afFsL s/df lgDg s/ ldnfg ug{ kfOG5M
!= ut jif{;Dddf e'Qmfg u/]sf] s/dWo] afFsL /x]sf] s/ /sd,
@= clGtd ?kdf s/ s§L x'g] e'QmfgLafx]s cGo e'QmfgLdf s§f ePsf] s/ /sd,
#= e'QmfgLdf s§f gePsf] t/ e'QmfgLstf{n] hDdf ul/lbPsf] s/,
$= ls:tfaGbLdf lt/]sf] s/,
%= ;+zo s/ lgwf{/0f eO{ lt/]sf] s/ -cf+lzs cfo jif{sf]_,
s/sf] b/ Pjd\ ;f] b/ nfu" x'g] ;DaGwdf o;} lgb]{lzsfsf] kl/R5]b @# df lj:t[t j0f{g ul/Psf]
5.

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 10