Evsjv ' Ki F Vu e e 'VQ Ms V II Cö Íve: 2021-22 A - ©-Eq II Ev RU KVH© G

2021-22 A_©-eQ‡ii ev‡RU Kvh©µ‡g
evsjv‡`‡ki f¨vU eë¯’vq ms¯‹v‡ii cÖ¯Íve
evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg

(f¨vU †dvivg)
gvP©, 2021
2 evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg
wk‡ivbvg: 2021-22 A_©-eQ‡ii ev‡RU Kvh©µ‡g evsjv‡`‡ki f¨vU eë¯’vq
ms¯‹v‡ii cÖ¯Íve
cÖKvkK: evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg (f¨vU †dvivg)

¯‥vBjvK© c‡q›U (5Zjv),
24/G weRqbMi, XvKv-1000|
†gvevBj: 01730-486614, 01758-669065
cÖKvk Kvj: gvP©, 2021
gy`ªY: †gmvm© Rbbx wcÖ›Uvm©

19 cÖZvc `vk †jb
wms‡Uvjv, m~Îvcyi
XvKv-1100|
web¨vm: †gvt †mwjg
g~j¨: webvg~‡j¨ weZi‡Yi Rb¨|

evsjv‡`‡ki f¨vU eë¯’vq ms¯‥v‡ii cÖ¯Íve 3
Compliance Reduces Business Costs
cwicvjb eëmvi LiP Kgvq
cwicvjb Kiæb, eëmvi LiP Kgvb

(f¨vU †dvivg)
f~wgKv
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 Gi f~wgKvq ewY©Z i‡q‡Q †h, GB
AvB‡bi D‡Ïk¨ n‡jv 4wU| GK, Ki Av`v‡qi †ÿÎ we¯Í…ZKiY; `yB, Ki Av`vq cÖwµqv
mnRxKiY; wZb, wewa-weavb mymsnZKiY Ges Pvi, Avbylw½K Ab¨vb¨ weavb cÖYqb|
GB D‡Ïk¨¸‡jv‡K mvg‡b †i‡L evsjv‡`‡ki f¨vU eë¯’v‡K Av‡iv ivR¯^-evÜe,
eëmv-evÜe, wkí-evÜe, wewb‡qvM-evÜe Ges m‡e©vcwi Rb-evÜe Kivi cÖqv‡m
2021-22 A_© eQ‡ii ev‡RU cÖYq‡bi cÖv°v‡j g~j¨ ms‡hvRb Ki I m¤ú~iK ïé
AvBb, 2012; g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wewagvjv, 2016 Ges Zàx‡b cÖYxZ
GmAviI, Av‡`‡k ms‡kvab, ms‡hvRb, we‡qvRb, cwigvR©b, mwbœ‡e‡ki Rb¨ evsjv‡`k
f¨vU cÖ‡dkbvjm †dvivg-Gi cÿ †_‡K GB cyw¯ÍKvq †ek-wKQz cÖ¯vÍ e †ck Kiv
n‡q‡Q|
evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg (f¨vU †dvivg) M‡o D‡V‡Q evsjv‡`‡ki f¨vU
eë¯’v‡K ivR¯^-evÜe, eëmv-evÜe, wkí-evÜe, wewb‡qvM-evÜe m‡e©vcwi Rb-evÜe
Kivi cÖZ¨q wb‡q| †m D‡Ï‡k¨ cÖwZ eQi ev‡R‡Ui cÖv°v‡j f¨vU †dvivg †_‡K RvZxq
ivR¯^ †evW© eive‡i f¨vU AvBb, wewa, GmAviI BZ¨vw`‡Z ms‡kvab Avbq‡bi Rb¨
cÖ¯vÍ e †`qv nq| †m avivevwnKZvq GeviI GKBfv‡e evsjv‡`‡ki f¨vU eë¯’vq
ms¯‥v‡ii cÖqv‡m †ek-wKQz cÖ¯vÍ e †ck Kiv n‡q‡Q| Avkv Kwi, cÖ¯Ívemg~n RvZxq
ivR¯^ †ev‡W©i Kv‡Q MÖnY‡hvM¨ n‡e Ges A_© AvBb, 2020; mswkøó GmAviI Ges
Av‡`‡k cÖ¯Ívemg~n cÖwZdwjZ n‡e|
GB cÖ¯vÍ emg~n cÖ¯Z
‘ Kivi Rb¨ W. †gvt Avãyi iDd cÖYxZ ÒmnR fvlvq bZzb f¨vU
AvBbÓ kxl©K cy¯ÍK †_‡K cÖPzi mnvqZv †bqv n‡q‡Q| g~jZ D³ cy¯Í‡Ki mßg
ms¯‥i‡Y cÖ`Ë cÖ¯Ívemg~n GLv‡b msKjb Kiv n‡q‡Q| †mR‡b¨ Zuvi cÖwZ f¨vU
†dviv‡gi cÿ †_‡K AvšÍwiK K…ZÁZv cÖKvk KiwQ| ZvQvov, msKjbwU cÖ¯Z ‘ Ki‡Z
evsjv‡`k f¨vU cÖ‡dkbvjm †dviv‡gi m`m¨‡ì gZvgZ †bqv n‡q‡Q| f¨vU †dvivg
cwjwm DBs Gi m`m¨MY KvR K‡i‡Qb| Zv‡ì cÖ¯vÍ eI AšÍf©y³ Kiv n‡q‡Q|
cÖwZ A_© eQ‡i ev‡RU cÖYq‡bi cÖv°v‡j gvV ch©v‡qi f¨vU Awdm Ges eëmvqx
msMV‡bi Kv‡Q cÖ¯vÍ e †P‡q RvZxq ivR¯^ †evW© †_‡K cÎ †`qv nq| G msKjbwU
ev‡R‡Ui †ek Av‡M cÖKvk Kivi KviY n‡jv, Avgiv Avkv Kwi, gvV ch©v‡qi f¨vU
Awdm Ges eëmvqx msMVb KZ©„K G cÖ¯vÍ emg~n we‡ePbv Kiv n‡e Ges Zv‡ì
cÖ¯vÍ ‡ei g‡a¨ G cÖ¯vÍ e¸‡jv AšÍf©y³ K‡i RvZxq ivR¯^ †ev‡W© †cÖiY Kiv n‡e| Zvn‡j
RvZxq ivR¯^ †evW© KZ©„K cÖ¯vÍ emg~n MÖnY Kiv AwaKZi mnR n‡e| GLv‡b †gvU 81wU
cÖ¯vÍ e AšÍf©y³ Kiv n‡q‡Q| Avkv Kwi AwaKvsk cÖ¯Íve eëevqx msMVb, gvV ch©v‡qi
f¨vU Awdmmg~n Ges RvZxq ivR¯^ †ev‡W©i Kv‡Q MÖnY‡hvM¨ n‡e|
evsjv‡`‡ki f¨vU eë¯’v‡K ivR¯^-evÜe Ges eëmv-evÜe K‡i M‡o †Zvjvi j‡ÿ¨
GKwU Ab¨Zg c`‡ÿc n‡jv mnRxKiY| mnRxKiY A_© n‡jv, RbMY f¨vU cwi‡kva
Ki‡e, Z‡e mnR cš’vq| mnRxKi‡Yi g~j n‡jv mnR wewa-weavb hv mK‡ji wbKU
AwaMg¨ I †evaMg¨ Ges hv ev¯Íevqb Kiv mnR| Avgiv Avkv Kwi, cÖ¯vÍ emg~n MÖnY
Kiv n‡j Zv D³ D‡Ïk¨mg~n mva‡b cÖf~Z mnvqK n‡e|
cÖ¯vÍ weZ †Kv‡bv wel‡q hw` †KD †Kv‡bv Av‡jvPbv Ki‡Z Pvb, Zvn‡j `qv K‡i wbgœ
eY©xZ e¨w³e‡M©i mv‡_ Ges f¨vU †dvivg cwjwm DBs-Gi mgš^qK I mn-
mgš^qKM‡Yi mv‡_ †hvMv‡hvM Ki‡Z Aby‡iva KiwQ:
µg. bs bvg I cèx †gvevBj I B-‡gBj

01. Rbve †gvt nvwdRyi ingvb 01711-548341
wbe©vnx cwiPvjK, †bvgvb MÖæc Ae hafizur1964@gmail.com
BÛvóªxR;
fvBm †Pqvig¨vb, f¨vU †dvivg;
(GbweAvi cÖ`Ë g~mK civgk©K
jvB‡mÝcÖvß)
02. gxi †gvt kvgxg †nv‡mb 01924-797096
G¨vwmmU¨v›U g¨v‡bRvi (f¨vU) shamim83_08@yahoo.com
i¨vsm MÖæc Ae †Kv¤úvbxR shamim@rangs.com.bd
Uªv÷x †evW© †g¤^vi, f¨vU †dvivg
03. Rbve †gvt BKivgyj Bmjvg 01624-946590
f¨vU G¨vWfvBRvi 01762-375325
†m‡µUvix, f¨vU †dvivg I mn-mgš^qK ekram.ema@gmail.com
f¨vU †dvivg cwjwm DBs
04. Rbve †gvt Avi‡k` Avjx 01711-620093
(RvZxq ivR¯^ †evW© cÖ`Ë g~mK civgk©K arshed.advisor@gmail.com
jvB‡mÝ Ges g~mK G‡R›U jvB‡mÝcÖvß) arshed.advisor@yahoo.com
m`m¨ f¨vU †dvivg I mgš^qK
05. Rbve †gvt Av‡bvqviæ¾vgvb, GdwmG 01914-284705
(GbweAvi cÖ`Ë g~mK G‡R›U jvB‡mÝcÖvß) anwaroic98@yahoo.com
cvU©bvi, ingvb †gv¯Ídv Avjg G¨vÛ †Kvs mazamanrma@gmail.com
m`m¨ f¨vU †dvivg I mn-mgš^qK

(f¨vU †dvivg)
mgš^q KwgwU
µ. bs bvg, cèx I f¨vU †dvivg †g¤^vikxc b¤î KwgwU‡Z Ae¯’vb
01. †gvt Avi‡k` Avjx mgš^qK
(RvZxq ivR¯^ †evW© cÖ`Ë g~mK civgk©K jvB‡mÝ 01711-620093
Ges g~mK G‡R›U jvB‡mÝcÖvß)
m`m¨ bs-2017-0592
02. Rbve †gvt BKivgyj Bmjvg mn-mgš^qK
†m‡µUvix, f¨vU †dvivg 01624-946590
m`m¨ bs-2014-0118 01762-375325
03. e¨vwi÷vi d‡qR DÏxb Avn‡g` mn-mgš^qK
G¨vW‡fv‡KU 01796-586396
mycÖxg †KvU© Ae evsjv‡`k
m`m¨ bs-2015-0218
04. †gvt nvweeyi ingvb mn-mgš^qK
wmwbqi GwWkbvj WvB‡i±i (f¨vU G¨vÛ U¨v·) 01716-187913
IqvjUb MÖæc
m`m¨ bs-2017-0509
05. †gvt Av‡bvqviæ¾vgvb, GdwmG mn-mgš^qK
(RvZxq ivR¯^ †evW© cÖ`Ë g~mK G‡R›U jvB‡mÝcÖvß) 01914-284705
cvU©bvi, ingvb †gv¯Ídv Avjg G¨vÛ †Kvs
PvU©vW© G¨vKvD›U¨v›Um
m`m¨ bs-2019-0818
06. Igi dviæK m`m¨
¯^Ëv¡ waKvix, U¨v·j¨ve
m`m¨ bs-2013-0008
07. †gvt Kvgiæj Avjg m`m¨
KbmvjU¨v›U (U¨v· G¨vÛ f¨vU)
wUPvi, mvbx‡WBj ¯‥zj|
m`m¨ bs-2015-0138
08. †gvt AvKZviæj Bmjvg m`m¨
Awdm Gw·wRDwUf
f¨vU †dvivg
m`m¨ bs-2015-0159
09. gvmy` Avjg m`m¨
G¨vW‡fv‡KU
XvKv RR †KvU©
m`m¨ bs-2015-0160
10. kvn& †gvt †gvqv‡¾g †nv‡mb Rq m`m¨
G¨vwmmU¨v›U g¨v‡bRvi (f¨vU)
†e½j MÖæc Ae BÛvwóªR Ges AviwUwf
m`m¨ bs-2014-0218
11. †gvt wjUbyi ingvb m`m¨
KbmvjU¨v›U
†UvUvj f¨vU mwjDkb
m`m¨ bs-2015-0224
12. †gvt iv‡k` wbRvg m`m¨
wmwbqi cvU©bvi
iv‡k`-‡iRvDj jÕ G¨v‡mvwm‡qkb
m`m¨ bs-2016-0262
13. W. †gvt dviæK Avjx Zid`vi, GwmGgG m`m¨
†Rbv‡ij g¨v‡bRvi
evsjv‡`k wimvm© GÛ GWz‡Kkb †bUIqvK©
m`m¨ bs-2016-0325
14. e¨vwi÷vi dvwiqv nK m`m¨
G¨vW‡fv‡KU
mycÖxg †KvU© Ae evsjv‡`k
m`m¨ bs-2015-0468
15. †gvt Avqye Avjx m`m¨
g¨v‡bRvi (G¨vKvD›Um G¨vÛ dvBb¨vÝ)
†bvgvb MÖæc Ae BÛvwóªR
m`m¨ bs-2017-0555
16. †gvt kvgxg †gvoj m`m¨
AvqKi AvBbRxex
kvgxg G¨vÛ G¨v‡mvwm‡qUm
m`m¨ bs-2018-0580
17. †gvt •Zgyi nvmvb, GdwmwRG m`m¨
A_© eë¯’vcK
B›Uvi‡UK evsjv‡`k
m`m¨ bs-2018-0615
18. †gvt ivwKeyj nvmvb m`m¨
GgwW G¨vÛ wmBI
Gb‡Wvm©vi B›Uvib¨vkbvj wewR‡bm †Kvs wjt
m`m¨ bs-2018-0673
19. †gvt BDmyd Avjx †Ìqvb m`m¨
G¨vwmmU¨v›U g¨v‡bRvi (G¨vKvD›Um G¨vÛ f¨vU)
ccyjvi BÛvóªxR wjt
m`m¨ bs-2018-0723
20. †gvt iv‡k` †nv‡mb m`m¨
G¨vWfvBRvi (f¨vU G¨vÛ U¨v·)
†Wj‡Kv B›Uvib¨vkbvj †Kv¤úvbx
m`m¨ bs-2018-0730
21. cweÎ Kzgvi myÎai m`m¨
g¨v‡bRvi (G¨vKvD›Um G¨vÛ dvBb¨vÝ)
G¨vwi‡÷vµ¨vwUK d¨vkb (cÖvt) wjt|
m`m¨ bs-2019-0798
22. Avãyjøvn Avj gvgyb m`m¨
g¨v‡bRvi (dvBb¨vÝ)
BD‡iv-‡e½j B›Uvib¨vkbvj wjwg‡UW
m`m¨ bs-2019-0853
23. †gvt Igi dviæK m`m¨
G¨vwmmU¨v›U g¨v‡bRvi (f¨vU G¨vÛ U¨v·)
hgybv †¯úm‡UK R‡q›U †fÂvi wjt
m`m¨ bs-2019-0862
24. Avwidzi ingvb m`m¨
wmwbqi Gw·wKDwUf (f¨vU)
Avi. Gb. G›UvicÖvBR
m`m¨ bs-2019-0878
25. †gvt kvewiqvi Avjg kvdx m`m¨
G¨vW‡fv‡KU
XvKv RR †KvU©
m`m¨ bs-2020-0900
m~PxcÎ
cÖ¯Íve bs welq c„ôv
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 G
ms‡kva‡bi cÖ¯Íve
cÖ¯vÍ e-01 †K›`ªxq wbeÜb c×wZ‡Z ms¯‥v‡ii cÖ¯Íve 15
cÖ¯vÍ e-02 Dr‡m g~mK KZ©b eë¯’vq ms¯‥v‡ii cÖ¯Íve 20
cÖ¯vÍ e-03 aviv 2 Gi `dv (5) G Dc-`dv (O) AšÍf©y³ Kivi mycvwik 21
cÖ¯vÍ e-04 aviv 2 Gi `dv (6) ÒA_©‣bwZK Kvh©µgÓ Gi msÁv wejyß 22
Kivi cÖ¯Íve
cÖ¯vÍ e-05 aviv 2 Gi `dv (8) AvMvg Ki eë¯’vq ms¯‥v‡ii cÖ¯Íve 26
cÖ¯vÍ e-06 aviv 2 Gi `dv (18) ms‡kvab Kivi cÖ¯Íve 27
cÖ¯vÍ e-07 aviv 2 Gi `dv (32) cÖwZ¯’vcb Kivi cÖ¯Íve 27
cÖ¯vÍ e-08 aviv 2 Gi `dv (34) G Dc-`dv (V) AšÍfy³ © Kivi 27
mycvwik
cÖ¯vÍ e-12 aviv 2 Gi `dv 71 G ms‡kva‡bi cÖ¯vÍ e 29
cÖ¯vÍ e-13 aviv 2 Gi `dv 82 cÖwZ¯’vc‡bi cÖ¯vÍ e 29
cÖ¯vÍ e-14 aviv 2 Gi `dv 87 ms‡kva‡bi cÖ¯vÍ e 30
cÖ¯vÍ e-15 mgš^q msµvšÍ weav‡b ms‡kva‡bi cÖ¯Íve 31
cÖ¯vÍ e-16 aviv 21 Gi wk‡ivbvg cÖwZ¯’vcb ev avivwU wejyß Kivi 31
cÖ¯vÍ e
cÖ¯vÍ e-17 aviv 23 Gi `dv (6) Gi ci kZ©vsk mwbœ‡ek Kivi cÖ¯vÍ e 32
cÖ¯vÍ e-18 aviv 24 Gi `dv (11) Gi ci kZ©vsk mwbœ‡ek Kivi cÖ¯vÍ e 32
cÖ¯vÍ e-19 aviv 26 G `dv (M) mwbœ‡ek Kivi cÖ¯vÍ e 32
cÖ¯vÍ e-20 aviv 29 G ms‡kva‡bi cÖ¯Íve 33
cÖ¯vÍ e-21 aviv 32 Gi Dc-aviv (4) Gi ci bZzb Dc-aviv (4K) 33
mwbœ‡ek Kivi cÖ¯Íve
cÖ¯vÍ e-22 aviv 37 wejyß Kivi cÖ¯Íve 33
cÖ¯vÍ e-23 aviv 39(2) cÖwZ¯’vcb 34
cÖ¯vÍ e-24 aviv 43(3) †_‡K ÒAwbewÜZÓ kãwU wejyß Kivi cÖ¯vÍ e 34
cÖ¯vÍ e-25 aviv 45 cÖwZ¯’vc‡bi cÖ¯vÍ e 34
cÖ¯vÍ e-26 aviv 46(1) G ms‡kva‡bi cÖ¯vÍ e 35
cÖ¯vÍ e-27 aviv 46(3)(M) G ms‡kva‡bi cÖ¯vÍ e 36
cÖ¯vÍ e-28 aviv 46(3)(O) G ms‡kva‡bi cÖ¯vÍ e 36
cÖ¯vÍ e-29 aviv 47 cÖwZ¯’vc‡bi cÖ¯vÍ e 37
cÖ¯Íve-30 aviv 48 cÖwZ¯’vcb Kivi cÖ¯vÍ e 43
cÖ¯Íve-31 aviv 50(2) cÖwZ¯’vcb Kivi cÖ¯vÍ e 46
cÖ¯Íve-32 aviv 64(1) ms‡kvab Kivi cÖ¯vÍ e 47
cÖ¯vÍ e-33 aviv 71 G ms‡kva‡bi cÖ¯Íve 47
cÖ¯vÍ e-34 aviv 72 cÖwZ¯’vcb Kivi cÖ¯vÍ e 48
cÖ¯vÍ e-35 aviv 76(2) cÖwZ¯’vcb Kivi cÖ¯Íve 48
cÖ¯vÍ e-36 aviv 86(3) G ms‡kvab Kivi cÖ¯vÍ e 49
cÖ¯vÍ e-37 aviv 91(2)(L), 91(3) c×wZ wba©viY Kiv cÖ‡qvRb 49
cÖ¯vÍ e-38 aviv 107 G ms‡hvRb Kivi cÖ¯Íve 49
cÖ¯vÍ e-39 aviv 122(3) I 122(4) wejyß Kivi cÖ¯vÍ e 50
cÖ¯vÍ e-40 cÖ_g Zdwmj, 2q LÐ Aby‡”Q` 6(K) Òe¨w³MZ †mevÓ Gi 50
AvIZvq Òw`b gRyiÓ Ges ÒKg©Pvix KZ©„K wb‡qvMKZ©v‡K
cÖ`Ë †mevÓ AšÍfy³© Kivi mycvwik
cÖ¯vÍ e-41 Z…Zxq Zdwmj Ges Ae¨vnwZ cÖÁvc‡b •ecwiZ¨ `~wiKiY 51
cÖ¯vÍ e-42 3q Zdwmj-Gi Aby‡”Q` 3 cÖwZ¯’vcb Kivi mycvwik 51
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wewagvjv, 2016
G ms‡kva‡bi cÖ¯Íve
cÖ¯vÍ e-43 ÒPzw³wfwËK Drcv`KÓ Gi msÁv wba©viY Kivi cÖ¯Íve 57
cÖ¯vÍ e-44 Òci®úi m¤úK©hy³ e¨w³Ó GB msÁvwU cÖwZ¯’vcb ev wejyß 57
Kivi cÖ¯vÍ e
cÖ¯vÍ e-45 wewa 2(T) Òwewbgq c×wZi mieivnÓ msÁvwU wejyß ev 59
cÖwZ¯’vc‡bi cÖ¯vÍ e
cÖ¯vÍ e-46 wewa 4(2)(L) cÖwZ¯’vc‡bi cÖ¯vÍ e 59
cÖ¯Íve-47 wewa 5(2)(L) cÖwZ¯’vc‡bi cÖ¯vÍ e 59
cÖ¯Íve-48 wewa 18K wejyß K‡i wewa 18K, 18L, 18M I 18N 60
mwbœ‡ek Kivi cÖ¯Íve
cÖ¯vÍ e-49 wewa 23 Gi Dc-wewa (1) Gi `dv (M) Ges Dc-wewa (2) 64
wejyß Kivi mycvwik
cÖ¯Íve-50 wewa 24 ms‡kva‡bi cÖ¯vÍ e 65
cÖ¯Íve-51 wewa 26 ms‡kvab Kivi cÖ¯vÍ e 65
cÖ¯Íve-52 wewa 27 cÖwZ¯’vcb Kivi cÖ¯vÍ e 65
cÖ¯Íve-54 wewa 29(4) cÖwZ¯’vcb Kivi cÖ¯vÍ e 69
cÖ¯Íve-65 wewa 52(6) wejyß Kivi cÖ¯vÍ e 82
cÖ¯Íve-66 wewa 101 G ms‡hvR‡bi cÖ¯vÍ e 83
cÖ¯Íve-67 cÖwZwbwai msÁv mvgÄm¨c~Y© Kivi cÖ¯vÍ e 83
cÖ¯vÍ e-68 QvcvLvbvi msÁvq ms‡kva‡bi cÖ¯Íve 83
cÖ¯vÍ e-69 civgk©‡Ki msÁvq ms‡kva‡bi cÖ¯Íve 83
cÖ¯vÍ e-70 wmGÛGd †mevi †ÿ‡Î GKwU mvaviY Av‡`k Rvwi Kivi 84
cÖ¯Íve
cÖ¯vÍ e-71 DcKiY ev cY¨ Ab¨Î msiÿY msµvšÍ weavb Kivi wbwg‡Ë 85
Av‡`k Rvwi Kivi cÖ¯vÍ e
cÖ¯vÍ e-72 f¨vU †dviv‡gi m`m¨MY‡K cixÿvq AskMÖnY e¨ZxZ g~mK 85
civgk©K jvB‡mÝ cÖ`vb Kivi cÖ¯vÍ e
cÖ¯vÍ e-73 ißvwbi c×wZ msµvšÍ GKUv mvaviY Av‡`k Rvwi Kivi cÖ¯vÍ e 86
cÖ¯vÍ e-74 g~mK Pvjvbc‡Î †µZvi wVKvbv mwbœ‡ek Kivi cÖ¯vÍ e 86
cÖ¯vÍ e-75 ÒA_©‣bwZK msMV‡bi m`m¨ †mevÓ Gi msÁv wba©viY Kivi 86
cÖ¯vÍ e
cÖ¯vÍ e-76 †hvMvb`vi Gi msÁvq ms‡kva‡bi cÖ¯Íve 87
cÖ¯vÍ e-77 mgwš^Z wnmve eë¯’v cÖYq‡bi cÖ¯Íve 87
cÖ¯vÍ e-78 f¨vU Ae¨vnwZ msµvšÍ mKj cÖÁvcb mgwš^Z K‡i 92
GKwU cÖÁvcb Rvwi Kivi cÖ¯vÍ e
cÖ¯vÍ e-79 AvMvg Ki evwZjc~e©K GwUwf cybe©nvj Kivi cÖ¯vÍ e 93
cÖ¯vÍ e-80 eøK‡PBb †UK‡bv‡jvwRi eënvi evov‡bvi cÖ¯Íve 94
cÖ¯vÍ e-81 Awfbœ g~‡j¨ weµq msµvšÍ weavb AšÍf©y³ Kiv hvq 94
mshyw³
ms‡hvRbx-1 †K›`ªxq wbeÜb 95
ms‡hvRbx-2 D‡rm f¨vU KZ©b 100
ms‡hvRbx-3 wmGÛGd †mev 108
ms‡hvRbx-4 DcKiY ev cY¨ Ab¨Î msiÿY msµvšÍ 109
cÖ¯vÍ e-1
†K›`ªxq wbeÜb c×wZ‡Z ms¯‹v‡ii cÖ¯Íve
Avgv‡ì †`‡ki f¨vU eë¯’vq eZ©gv‡b cÖPwjZ †K›`ªxq wbeÜb c×wZ mnR bq| AwaK
msL¨K cÖwZôvb GB c×wZ Aej¤^b Ki‡Z cvi‡Q bv; ZvB, c×wZwU RbwcÖq bq| f¨vU
eë¯’vq †Kv‡bv c×wZi e¨vcK cÖPjb Ki‡Z n‡j `ywU welq wbwðZ Ki‡Z n‡e| GK,
c×wZwU f¨vU`vZv‡ì Rb¨ cwicvjb Kiv mnR n‡Z n‡e; Ges `yB, f¨vU Av`vq
wbwðZ n‡Z n‡e; A_©vr f¨vU duvwK cÖwZ‡iva n‡Z n‡e| Avgv‡ì cÖ_‡g g‡b ivL‡Z
n‡e †h, †K›`ªxq wbeÜ‡bi g~j D‡Ïk¨ wK? ZviI †cQ‡b wM‡q cÖkœ Kiv hvq †h, f¨vU
AvB‡bi g~j D‡Ïk¨ wK? f¨vU AvB‡bi g~j D‡Ïk¨ n‡jv RbM‡Yi wbKU †_‡K f¨vU
AvniY Kiv| Z‡e, f¨vU AvniY Ki‡Z n‡e mnRfv‡e, †hb f¨vU cÖ`vb Kiv RbM‡Yi
Rb¨ KwVb bv nq| f¨v‡Ui welq eySv, f¨v‡Ui c×wZ cwicvjb Kiv, f¨vU cÖ`vb Kiv
BZ¨vw` bvbvwea cwicvjb †hb f¨vU`vZv‡ì Rb¨ mnR nq| g~j¨ ms‡hvRb Ki I
m¤ú~iK ïé AvBb, 2012 (KLbI f¨vU AvBb ev bZzb f¨vU AvBb e‡j D‡jøwLZ) Gi
f~wgKvq 4wU D‡Ïk¨ wea„Z n‡q‡Q; Zvi g‡a¨ GKUv n‡jv f¨vU Av`vq cÖwµqv
mnRxKiY| g~j K_v n‡jv, f¨vU mnRfv‡e Av`vq Ki‡Z n‡e| f¨vU AvBb ev¯Íevqb
Ki‡Z †M‡j hviv f¨vU cwi‡kva K‡i cÖ_‡g Zv‡ì ZvwjKv cÖ¯Z ‘ Ki‡Z nq| GB n‡jv
f¨vU wbeÜb| ZvwjKv cÖ¯Z ‘ Kiv n‡j Z_¨ eë¯’vcbv mnR nq| wkí-eëmv-evwYR¨
cÖwZôv‡bi ïaygvÎ f¨vU AvB‡bi AvIZvq wbeÜb wb‡Z nq bv; eis Zv‡ì Av‡iv †ek
K‡qKwU AvB‡bi AvIZvq wbeÜb wb‡Z nq| ZvB, me‡P‡q fv‡jv n‡Zv hw` GKUv
wbeÜb w`‡q me KvR Kiv †h‡Zv| Zv Avgv‡ì †`‡k GLbI m¤¢e nqwb; KviY,
Avgv‡ì Z_¨ eë¯’vcbv GLbI ZZUv DbœZ nqwb| A‡bK DbœZ †`‡k GKRb e¨w³i
RvZxq cwiPqcÎ, cvm‡cvU©, AvqKi, f¨vU BZ¨vw` GKwU bv¤^vi w`‡q cwiPvjbv Kiv
nq| Zv A‡bK mnR Ges Kvh©Ki|
Avgv‡ì f¨vU eë¯’vi wbeÜb msµvšÍ g~j K_v n‡jv †hLv‡b A_©‣bwZK Kg©KvÐ
cwiPvjbv Kiv n‡e, †mLv‡b f¨vU wbeÜb MÖnY Ki‡Z n‡e| †Kv‡bv cÖwZôvb hw`
GKwUgvÎ ¯’vb n‡Z A_©‣bwZK Kvh©µg cwiPvjbv K‡i _v‡K, Zvn‡j Zvi †Kv‡bv
Amyweav †bB| cÖwZôvbwU GKwU ¯’v‡b f¨vU wbeÜb †b‡e Ges †mLvb †_‡K mKj
cwicvjb Ki‡e| wKš‘ A‡bK cÖwZôvb i‡q‡Q hv‡ì eëmvqxK cÖ‡qvR‡b GKvwaK
KLbI eû kvLv-cÖkvLv _v‡K| Gme cÖwZôvb‡K †Kv¤úvwb AvB‡bi AvIZvq wbewÜZ
n‡Z nq, AvqKi AvB‡bi AvIZvq wbewÜZ n‡Z nq; Avevi f¨vU AvB‡bi AvIZvq
wbewÜZ n‡Z nq| me‡P‡q DËg n‡Zv hw` GKwU wbeÜb Ges GKwU wnmve w`‡q GB
wZb AvB‡bi cwicvjb Kiv †h‡Zv| GB wZb AvB‡b g~jZ †jb-‡`b, µq-weµq, jvf-
†jvKmv‡bi wnmve †`Lv nq hv GKUv wnmv‡ei gva¨‡g ivLv m¤¢e| Gfv‡e hw` Avgiv
mewKQz mnR Ki‡Z cviZvg, Zvn‡j A‡bK Av‡MB Avgiv ease of doing business
indexG A‡bK Dc‡i D‡V †hZvg| Avgv‡ì AMªMwZ n‡”Q, Z‡e Zv n‡”Q ax‡i ax‡i|
fxkb 2041 AR©b Kivi j‡ÿ¨ Avgv‡ì Av‡iv `ªæZZvi mv‡_ c_ Pj‡Z n‡e|
f¨v‡Ui AvIZvq wbeÜb g~jZ `yÕcÖKvi; h_v: (1) BDwbU wbeÜb; Ges (2) †K›`ªxq
wbeÜb| BDwbU wbeÜb n‡jv GK ¯’v‡b GKwU wbeÜb| Ab¨ †Kv‡bv cÖwZôvb ev kvLv
ev †h †Kv‡bv ai‡bi BDwbU ev Kvh©µg GB wbeÜ‡bi AvIZvq _v‡K bv| aiæb, GKwU
Drcv`bKvix hvi bvg ivngvb †KwgK¨vj BÛvwóªR wjt| cÖwZôvbwU mvevb Drcv`b
K‡i| aiæb, MvwRcy‡ii gvIbvq cÖwZôvbwUi Drcv`b ¯’vb| cÖwZôvbwU Drcv`b K‡i
wWjvi-wWw÷ªweDUi‡ì Kv‡Q wewµ K‡i †`q| Gici Avi GB cÖwZôv‡bi †Kv‡bv
`vwqZ¡ _v‡K bv| Zvi g~j Kvh©µg n‡jv Drcv`b Kiv Ges †mLvb †_‡K wewµ Kiv|
GB cÖwZôvbwU f¨v‡Ui †h wbeÜb †b‡e Zv n‡jv BDwbU wbeÜb| GB wbeÜ‡bi AvIZvq
ïaygvÎ GB GKwU cÖwZôv‡bi wnmvecÎ msiÿY Ki‡Z n‡e Ges f¨vU msµvšÍ hveZxq
cwicvjb Ki‡Z n‡e| Avevi aiæb, GB cÖwZôvbwUi AvIZvq wZbwU Drcv`b¯’j
i‡q‡Q; `ywU MvwRcy‡i Ges GKwU mvfv‡i| ZvQvov, mviv‡`‡k Zv‡ì wbR¯^ 10wU
wWw÷ªweDkb †m›Uvi i‡q‡Q| GB wZbwU ¯’vb †_‡K Drcv`b K‡i IB 10wU ¯’v‡b wb‡q
gRy` Kiv nq| †mLvb †_‡K wewµ Kiv nq| GB cÖwZôv‡bi Kvh©µg G ch©šÍ †kl|
cÖwZôvbwU GKwU wjwg‡UW †Kv¤úvwb| cÖwZôv‡bi gvwjK †ek K‡qKRb| †Kv¤úvbx
AvB‡bi AvIZvq cÖwZôvbwUi GKwU wbeÜb i‡q‡Q| AvqKi AvB‡bi AvIZvq
cÖwZôvbwUi GKwU wUAvBGb i‡q‡Q| wZbwU Drcv`b ¯’j, 10wU wWw÷ªweDkb †m›Uvi
Ges GKwU †nW Awdm †gvU 14wU ¯’v‡bi wnmve GKmv‡_ ivLv nq| wmG dvg© GB
14wU ¯’v‡bi wnmve GK‡Î GKwU AwWU wi‡cvU© cÖ¯Z ‘ K‡i| cÖwZôvbwUi †Kv¤úvbx
AvB‡bi wnmve Avi AvqKi AvB‡bi wnmve GKB| GB cÖwZôvbwU‡K hw` f¨vU AvB‡bi
AvIZvq 14wU ¯’v‡b 14wU wbeÜb wb‡Z nq, Zvn‡j Zvi Rb¨ mnR n‡e bv Ges
miKv‡ii RbÏ Kvh©Ki n‡e bv| Zv‡K †`qv ìKvi †K›`ªxq f¨vU wbeÜb| GKwU
Drcv`b ¯’vb‡K †K›`ª wn‡m‡e we‡ePbv K‡i ev †nW Awdm‡K †K›`ª wn‡m‡e we‡ePbv
K‡i Aewkó 13wU ¯’vb‡K †K‡›`ªi AvIZvq kvLv wn‡m‡e we‡ePbv Ki‡Z n‡e| me
¯’v‡b c„_K wnmve ivL‡Z n‡e, Z‡e †K‡›`ª me ¯’v‡bi wnmve GK‡Î ivL‡Z n‡e| me
¯’vb †_‡K f¨vU Pvjvb Bmy¨ K‡i wewµ Kiv hv‡e| GB 14wU ¯’v‡bi g‡a¨ DcKiY, cY¨
ev †mev wd« PjvPj Ki‡Z cvi‡e| cÖwZôvbwU f¨vU Awd‡m GKwU wiUvY© `vwLj Ki‡e|
14wU ¯’v‡bi wnmve GK‡Î AwWU n‡e| Zvn‡j †`Lv hv‡e †h, †Kv¤úvbx AvBb, AvqKi
AvBb Ges f¨vU AvB‡bi cwicvjb n‡”Q GKwU, GKB ai‡bi wnmv‡ei gva¨‡g hv n‡e
f¨vU`vZvi Rb¨ mnR Ges GB wZb AvB‡bi cÖ‡qvMKvix KZ©„c‡ÿi Rb¨ mnR| Zvn‡j
wnmve g¨vwbcy‡jU KivI KwVb n‡q hv‡e| G‡K e‡j mnRxKiY|
wKš‘ Avgv‡ì †`‡ki f¨vU eë¯’vq eZ©gv‡b †h †K›`ªxq wbeÜb c×wZ cÖPwjZ i‡q‡Q
Zv †gv‡UI GiKg nqwb| welqwU DËgiƒ‡c †hb cvVKMY eyS‡Z cv‡ib †m D‡Ï‡k¨
Avwg GLb 1991 mvj †_‡K G ch©šÍ Avgv‡ì †`‡ki f¨vU eë¯’vq †h me †K›`ªxq
wbeÜb c×wZ cÖPwjZ wQj Zv Av‡jvPbv Ki‡ev Ges me †k‡l eZ©gvb c×wZ Av‡jvPbv
Ki‡ev Bb-kv-Avjøvn&| 1991 mv‡j Avgv‡ì †`‡k hLb cÖ_g f¨vU eë¯’v Pvjy Kiv
nq, ZLbI †K›`ªxq wbeÜb c×wZ Pvjy wQj| ZLb wbgœewY©Z cÖwZôvb‡ì‡K †K›`ªxq
wbeÜb †`qv n‡Zv:
(K) †Kv‡bv Drcv`bKvix hw` GK ¯’v‡b Drcv`b K‡i GKvwaK weµq †K‡›`ªi
gva¨‡g wewµ Ki‡Zv;
(L) †Kv‡bv evwYwR¨K Avg`vwbKviK hw` GK wVKvbvq Avg`vwb K‡i GKvwaK
weµq †K‡›`ªi gva¨‡g wewµ Ki‡Zv; Ges
(M) †Kv‡bv †mev cÖ`vbKvix hw` GKvwaK ¯’vb †_‡K †mev cÖ`vb Ki‡Zv|
cÖ_g w`‡K RvZxq ivR¯^ †evW© †K›`ªxq wbeÜb cÖ`vb Ki‡Zv| cieZx©‡Z Zv wefvMxq
Kg©KZ©vi Ici b¨¯Í Kiv nq|
ZvQvov, 1991 m‡bi f¨vU AvB‡bi AvIZvq Av‡iv GKwU c×wZ cÖPwjZ wQj hv Awfbœ
g~‡j¨ weµq c×wZ bv‡g AwfwnZ wQj| GB c×wZi AvIZvq †Kv‡bv Drcv`bKvix ev
Avg`vwbKviK me©‡kl ¯’vb ch©šÍ cÖ‡hvR¨ f¨vU †K›`ª †_‡K cÖ`vb K‡i wbR¯^ weµq
†K›`ª, wWjvi Ges G‡R‡›Ui gva¨‡g cY¨ wewµ Ki‡Z cvi‡Zb| weµq †K›`ª, wWjvi
Ges G‡R‡›Ui weµq ¯’v‡b f¨vU cwi‡kva Ki‡Z n‡Zv bv| RvZxq ivR¯^ †evW© GB
c×wZ Aby‡gv`b Ki‡Zv| Avgv‡ì †`‡k f¨vU eë¯’v cÖeZ©‡bi cÖ_g w`‡K we‡kl K‡i
1996-98 mv‡j A‡bK cÖwZôvb‡K †K›`ªxq wbeÜb cÖ`vb Kiv n‡qwQj Ges Awfbœ g~‡j¨
cY¨ wewµi Aby‡gv`b †`qv n‡qwQj| ZLb Lye mn‡R G¸‡jv Aby‡gv`b †`qv n‡Zv|
f¨vU eë¯’v cÖeZ©‡bi cÖ_g w`‡K wm‡÷gwU DËgfv‡e M‡o †Zvjvi AvšÍwiKZv A‡b‡Ki
g‡a¨ wQj Ges K‡qK eQi ci hLb wm‡÷gwU stable n‡q hvq ZLb †Zgb we‡ivaxZv
wQj bv| ZvB, ZLb Zv m¤¢e n‡qwQj| cieZx©‡Z bvbv Kvi‡Y Av‡¯Í Av‡¯Í Avgv‡ì
†`‡ki f¨vU wm‡÷‡gi DbœZx bv n‡q bvbv RwUjZv m„wó n‡Z _v‡K| 2009 mv‡j cÖ_‡g
bZzb f¨vU AvB‡bi GKwU Lmov wb‡q Av‡jvPbv ïiæ nq Zvici bvbv PovB-DrivB
†cwi‡q cÖvq 10 eQi AwZµvšÍ n‡q hvq| GB `xN© mg‡q †Kv‡bv ¸iæZ¡c~Y© DbœZx
Avgv‡ì †`‡ki f¨vU wm‡÷‡g n‡q‡Q wKbv Zv wePvi Kivi `vwqZ¡ Avwg cvVK‡ì Ici
†Q‡o w`jvg| Avwg AvR `xN© 25 eQi f¨vU eë¯’vi mv‡_ KvR KiwQ| ZvB, Avgvi
wbR¯^ GKUv g~j¨vqb‡Zv Aek¨B i‡q‡Q|
Gici g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 cÖYqb Kiv n‡jv| GB AvBb
cÖYqb Kivi mgq †K›`ªxq wbeÜ‡bi †h c×wZ wQj Zv wbgœiƒc:
(K) GKwU wkí-eëmv-evwYR¨ cÖwZôv‡bi †Kv¤úvbx AvBb, AvqKi AvBb Ges
f¨vU AvB‡bi AvIZvq GKwU wbeÜb _vK‡e;
(L) Z‡e, †Kv‡bv kvLvq hw` c„_Kfv‡e wnmvecÎ msiÿY Kiv nq Ges hw`
gvwjK IB ¯’v‡b Avjv`v f¨vU wbeÜb wb‡Z Pvb, Zvn‡j Zv wb‡Z cvi‡eb;
A_©vr bZzb f¨vU AvB‡b g~jZ wQj †K›`ªxq wbeÜb| 17 gvP© 2017 ZvwiL †_‡K
AbjvB‡b f¨vU wbeÜb Kvh©µg ïiæ nq| ZLb me cÖwZôvb‡K Gfv‡e wbeÜb †`qv
n‡qwQj|
2017 mv‡j bZzb f¨vU AvBb ev¯Íevqb `yÕeQi wcwQ‡q hvq| Z‡e, A‡Uv‡gkb Kvh©µg
Pjgvb ivLvi wb‡`©kbv †`qv nq| †m Abyhvqx f¨vU wbeÜb Kvh©µg AbjvB‡bi gva¨‡g
m¤úvw`Z n‡Z _v‡K| AbjvB‡b f¨vU wbeÜ‡bi cÖwµqv cÖ¯‘Z Kiv n‡qwQj bZzb f¨vU
AvB‡bi weavb Abymv‡i hv wQj g~jZ †K›`ªxq wbeÜb| wKš‘ G mgq 1991 m‡bi f¨vU
AvBb Pvjy wQj| ZvB, GB `yÕeQi wbeÜ‡bi †ÿ‡Î †ek RwUjZv weivRgvb wQj|
1 RyjvB, 2019 ZvwiL †_‡K bZzb f¨vU AvBb Kvh©Ki Kiv nq| †K›`ªxq wbeÜb
c×wZ‡Z Avev‡iv cwieZ©b Kiv nq| Gev‡i †K›`ªxq wbeÜ‡bi †h c×wZ wba©viY Kiv
nq Zv g~jZ wbgœiƒc:
(K) Drcv`bKvix `yB ev Z‡ZvwaK ¯’vb n‡Z 15 kZvsk f¨vUnvi wewkó Awfbœ ev
mgRvZxq cY¨ Drcv`b K‡i mieivn Ki‡j Ggb cÖwZôvb‡K †K›`ªxq
wbeÜb †`qv n‡e| A_©vr GK ¯’v‡b Drcv`b K‡i wewfbœ weµq †K‡›`ªi
gva¨‡g wewµ Kiv n‡j †K›`ªxq f¨vU wbeÜb cv‡e bv;
(L) evwYwR¨K Avg`vwbKviK Zvi me weµq BDwb‡Ui gva¨‡g Awfbœ ev
mgRvZxq 15 kZvsk f¨vUnvi wewkó cY¨ mieivn Ki‡j Ggb cÖwZôvb‡K
†K›`ªxq f¨vU wbeÜb †`qv n‡e|
(M) eëmvqx Zvi me weµq BDwb‡Ui gva¨‡g Awfbœ ev mgRvZxq 15 kZvsk
f¨vUnvi wewkó cY¨ mieivn Ki‡j Ggb cÖwZôvb‡K †K›`ªxq f¨vU wbeÜb
†`qv n‡e; Ges
(N) †mev cÖ`vbKvix wewfbœ kvLvi gva¨‡g Awfbœ ev mgRvZxq 15 kZvsk
f¨vUnvi wewkó †mev cÖ`vb Ki‡j Ggb cÖwZôvb‡K †K›`ªxq f¨vU wbeÜb
†`qv n‡e|
Dc‡i ewY©Z †K›`ªxq wbeÜb msµvšÍ weav‡b wZbwU notion wb‡q Avmv n‡q‡Q hv †K›`ªxq
wbeÜ‡bi g~j †PZbvi mv‡_ mvgÄm¨c~Y© e‡j cÖZxqgvb nq bv| D³ wZbwU notion
n‡jv wbgœiƒc:
(K) Drcv`bKvix GK¯’v‡b Drcv`b K‡i wewfbœ weµq †K‡›`ªi gva¨‡g wewµ
Ki‡j †K›`ªxq wbeÜb cv‡e bv| Avgv‡ì g‡b ivLv ìKvi †h, AwaKvsk
Drcv`bKvix cÖwZôvb G ai‡bi| A_©vr GK¯’v‡b Drcv`b K‡i wewfbœ weµq
†K‡›`ªi gva¨‡g wewµ K‡i _v‡K| aiæb, GKRb Drcv`bKvix GKwU
wjwg‡UW †Kv¤úvbx| Zvi GKwU Drcv`b¯’j, 10wU weµq¯’j Ges GKwU
†nW Awdm i‡q‡Q| GLb Zv‡K 12wU f¨vU wbeÜb wb‡Z n‡e| GUv wK
†Kv‡bv sensible idea? Zv‡K hw` GKUv †K›`ªxq f¨vU wbeÜb †`qv n‡Zv,
Zvn‡j Zvi †Kv¤úvbx AvBb, AvqKi AvBb Ges f¨vU AvB‡bi wnmvecÎ
GKB Uvb©Ifv‡ii Ici n‡Zv| Zv n‡Zv Zvi Rb¨ Ges GB wZb AvBb
cÖ‡qvMKvix KZ©„c‡ÿi Rb¨ myweavRbK|
(L) †K›`ªxq wbeÜ‡bi GB weav‡bi Avi GKwU notion n‡jv Awfbœ I mgRvZxq
cY¨ ev †mev mieivn Kiv n‡j †K›`ªxq wbeÜb cvIqv hv‡e, Ab¨_vq cvIqv
hv‡e bv| GB notion Avbvi KviY wK Zv †evaMg¨ nq bv| Awfbœ cY¨ n‡jv,
hv ‣`wnK •ewkó¨, gvb I L¨vwZmn, evwn¨K mvgvb¨ cv_©K¨ Qvov GKBiƒc
Ges GKB †f․‡MvwjK GjvKvq Drcvw`Z| †hgb, GKB GjvKvq `ywU
Drcv`bKvix KZ©„K Drcvw`Z GKB gv‡bi iW| mgRvZxq cY¨ n‡jv Ggb
cY¨ hv GKB cY¨ bq, wKš‘ •ewk‡ó¨ Ges Dcv`v‡b GKBiƒc Ges hv GKB
KvR mgvav Ki‡Z mÿg| †hgb, wewfbœ eª¨v‡Ûi wewfbœ gv‡bi `ywU †gvevBj
n¨vÛ‡mU| GB notion¸‡jv `xN©w`b a‡i wekê¨vcx ïé g~j¨vq‡b eëüZ n‡q
Avm‡Q| f¨v‡Ui †K›`ªxq wbeÜ‡bi mv‡_ Awfbœ cY¨ ev mgRvZxq c‡Yï
†Kv‡bv m¤úK© Av‡Q e‡j g‡b nq bv| f¨v‡Ui AvIZvq †K›`ªxq wbeÜb
†`qvi g~j µvB‡Uwiqv n‡Z n‡e GKmv‡_ wnmvecÎ iv‡L wKbv, me f¨vU
GK¯’vb †_‡K Av`vq Kiv m¤¢e wKbv| Zv we‡ePbv bv K‡i GB notionwU
Avbvi d‡j †K›`ªxq wbeÜ‡bi AvIZv I cwiwa Av‡iv mxwgZ n‡q †M‡Q|
(M) Z…Zxq notion n‡jv, ïaygvÎ 15% f¨vUnvi wewkó cY¨ I †mevi †ÿ‡Î
†K›`ªxq wbeÜb †`qv n‡e; n«vmK…Z nvi ev mywbw`©ó cwigvY f¨vUwewkó cY¨ I
†mevi †ÿ‡Î †K›`ªxq wbeÜb †`qv n‡e bv| GB notionwUI †K›`ªxq wbeÜ‡bi
†PZbvi mv‡_ mvgÄm¨c~Y© e‡j g‡b nq bv| †K›`ªxq wbeÜb †`qv nq
mnRfv‡e GK¯’vb †_‡K f¨vU AvniY Kivi D‡Ï‡k¨| n«vmK…Z nvi ev
mywbw`©ó cwigvY f¨vUwewkó cY¨ I †mevi †ÿ‡Î hw` mnRfv‡e GK¯’vb
†_‡K f¨vU AvniY Kiv hvq Zvn‡j mgm¨v †Kv_vq Zv †evaMg¨ nq bv| GB
notionwU Avbvi d‡j †K›`ªxq wbeÜ‡bi AvIZv I cwiwa Av‡iv mxwgZ n‡q
†M‡Q|
†h me cÖwZôvb †Kv¤úvwb AvB‡bi AvIZvq †iwR÷ªvi Ae R‡q›U ÷K †Kv¤úvbxR
(Avi‡RGmwm) †_‡K GKUv wbeÜb †bq, †m me cÖwZôv‡bi GKUv AvqKi wbeÜb
(wUAvBGb) Ges GKUv f¨vU wbeÜb (weAvBGb) _vK‡Z n‡e| Ggb weavb f¨vU
AvB‡bi AvIZvq †K›`ªxq wbeÜ‡bi m‡e©vËg bxwZ n‡Z cv‡i| Dc‡i †K›`ªxq wbeÜ‡bi
†h K‡qKwU c×wZ Av‡jvPbv Kiv n‡q‡Q Zvi cÖ‡Z¨KUv c×wZB GB c×wZ †_‡K
A‡bK wbgœgv‡bi| wKš‘ `ytLRbK n‡jI mZ¨ †h, AwZ DËg c×wZ Avgiv GLbI
Aej¤^b Ki‡Z cvwiwb| GB c×wZ‡Z 3wU AvB‡bi cwicvjb mnR n‡q hv‡e; Zv n‡e
mevi Rb¨ mnR; f¨vU`vZv Ges 3wU AvB‡bi cÖ‡qvMKvix KZ©„cÿ mK‡ji Rb¨ mnR
n‡e| GB c×wZ‡Z f¨vU duvwK nIqvi AvksKv A‡bKvs‡k K‡g hv‡e; KviY, GKvwaK
KZ©c
„ ‡ÿi Kv‡Q GKB Uvb©Ifv‡ii wfwË‡Z wnmve `vwLj Ki‡Z n‡e| GB c×wZ‡Z
wnmve eë¯’vI A‡bK ¯^”Q n‡q hv‡e, GB wZbwU AvBb ev¯Íevq‡b A‡bK k„sLjv wd‡i
Avm‡e| Avgiv hZ `ªæZ f¨v‡Ui GB DËg †K›`ªxq wbeÜb c×wZ MÖnY Ki‡Z cvwi
ZZB †`‡ki Rb¨ g½j| Ggb GKwU †K›`ªxq wbeÜb c×wZ cÖeZ©b Kivi Rb¨ GKwU
Av‡`‡ki cÖv_wgK Lmov †ck Kiv n‡jv| ms‡hvRbx-1 m`q `ªóe¨|
cÖ¯vÍ e-2
Dr‡m f¨vU KZ©b eë¯’vq ms¯‹v‡ii cÖ¯Íve
Dr‡m f¨vU KZ©‡bi †h weavb Kiv n‡q‡Q Zv Dr‡m f¨vU KZ©‡bi g~jbxwZi mv‡_
wKq`sk mvgÄm¨c~Y© e‡j g‡b nq bv| Dr‡m f¨vU KZ©‡bi g~jbxwZ n‡jv †hme †ÿ‡Î
bvbv Kvi‡Y ¯^vfvweK c×wZ‡Z, ¯^vfvweK mg‡q, ¯^vfvweK ¯’v‡b f¨vU AvniY Kiv m¤¢e
nq bv, †mme †ÿ‡Î †hLv‡b A‡_©i Drm †mLvb †_‡K f¨vU KZ©b K‡i †bqv| †hme
†ÿ‡Î ¯^vfvweKfv‡e f¨vU Avni‡Y †Kv‡bv RwUjZv †bB ev mvgvb¨ RwUjZv i‡q‡Q,
†mme †ÿ‡Î Dr‡m f¨vU KZ©‡bi weavb Kiv mgxPxb bq| KviY, Dr‡m KZ©b n‡jv
GKUv weP~¨wZ| GB weP~¨wZ hÎZÎ eënvi Ki‡j wm‡÷g wbg©vY Kiv hv‡e bv| ZvB,
Dr‡m f¨vU KZ©b Kivi c×wZ wba©vi‡Yi Rb¨ cÖ_‡g f¨vU duvwKi S~uwKc~Y© †ÿÎmg~n
wPwýZ Ki‡Z nq| G †ÿÎmg~n g~jZ †mevi mieivn| AZtci Gme S~uwKc~Y© †ÿ‡Î
f¨vU PvjvbcÎ _vK‡jI ev bv _vK‡jI Dr‡m f¨vU KZ©b Kivi weavb Ki‡Z nq|
Gme S~uwKc~Y© †ÿ‡Î mieivnKvix‡K `ywU Ackb †`qv ìKvi| GK n‡jv wZwb f¨vU
cwi‡kva K‡i mieivn cÖ`vb Ki‡Z cv‡ib; Avevi wZwb f¨vU cwi‡kva bv K‡i mieivn
cÖ`vb Ki‡Z cv‡ib| wZwb hw` f¨vU cwi‡kva K‡i mieivn cÖ`vb K‡ib, Zvn‡j wZwb
Dr‡m KZ©‡bi cÖZ¨qbcÎ cvIqvi ci `vwLjc‡Î n«vmKvix mgš^q K‡i †b‡eb| mgš^q
Ki‡j †hme mieivnKvixi †b‡MwUf w¯’wZ †e‡o hvIqvi m¤¢vebv _v‡K †mme
mieivnKvix f¨vU cwi‡kva bv K‡i mieivn †`‡eb, Zvi †ÿ‡Î Dr‡m KZ©b Ki‡Z
n‡e| Dr‡m f¨vU KZ©‡bi eZ©gvb weav‡b Giƒc eë¯’v †bB| hvi d‡j, hv‡ì wbKU
†_‡K Dr‡m KZ©b Kiv n‡e, Zv‡ì A‡b‡Ki n«vmKvix mgš^q Kivi ci †b‡MwUf
e¨vjvÝ †e‡o †h‡Z cv‡i| GB e¨vjvÝ wZwb mgš^q Ki‡Z cvi‡eb bv, widvÛ wb‡ZI
cvi‡eb bv, Zvi PjwZ g~ja‡bi Ici Pvc co‡e| AvB‡b weavb _vK‡jI GLbI ch©šÍ
widvÛ †`qvi cÖwµqv Kvh©Kifv‡e Pvjy Kiv hvqwb| A‡bK cÖwZôv‡bi cÖPzi UvKv Gfv‡e
AvU‡K †M‡Q, eo eo cÖwZôv‡bi eû †KvwU UvKv Gfv‡e †b‡MwUf e¨vjvÝ n‡q †M‡Q|
Gfv‡e GKw`‡K AvMvg Ki, Avi GKw`‡K Dr‡m KwZ©Z A_© AvU‡K †M‡j ease of
doing business G Avgiv wcwQ‡q hv‡ev|
Dr‡m f¨vU KZ©‡bi Avi GKUv bxwZ n‡jv, †hme †ÿ‡Î f¨vU duvwK nIqvi SyuwK †bB ev
S~uwK Kg †mme †ÿ‡Î f¨vU PvjvbcÎ _vK‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv; Avi
f¨vU PvjvbcÎ bv _vK‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e| Gme cÖwZôvb g~jZ
Drcv`bKvix Ges eo eëmvqx hv‡ì g‡a¨ mvaviYZ f¨vU duvwK †`qvi cÖeYZv Kg
_v‡K |
Dr‡m f¨vU KZ©‡bi †h weavb Kiv n‡q‡Q †mLv‡b Dc‡i ewY©Z bxwZ AbymiY Kiv
n‡q‡Q e‡j g‡b nq bv| Gev‡i weavb Kiv n‡q‡Q †h, 15% f¨vU cÖ‡hvR¨ mKj cY¨
mieiv‡ni †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| n«vmK…Z nv‡ii Ges wbw`©ó cwigvY
f¨vU wewkó mKj c‡Yï †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e| wKš‘ n«vmK…Z nv‡ii Ges
wbw`©ó cwigvY f¨vU wewkó A‡bK cY¨ i‡q‡Q †hLv‡b f¨vU duvwK nIqvi AvksKv Kg|
Z‡e, †mevi †ÿ‡Î GKUv †Uwej †`qv n‡q‡Q †hLv‡b 43wU †mevi ZvwjKv i‡q‡Q| GB
43wU †mevi †ÿ‡Î Dr‡m f¨vU KZ©b Kiv eva¨Zvg~jK Kiv n‡q‡Q| `ywU †ÿ‡Î f¨vU
PvjvbcÎ _vK‡j Dr‡m f¨vU KZ©b Ki‡Z n‡e bv| a‡i †bqv hvq †h, G¸‡jv f¨vU
Avni‡Y S~uwKc~Y© wn‡m‡e we‡ePbv Kiv n‡q‡Q| G‡ÿ‡Î g~jbxwZ ¯§i‡Y ivLv n‡q‡Q|
Dr‡m f¨vU KZ©bKvix‡K †UªRvwi Pvjv‡bi gva¨‡g f¨vU Rgv w`‡Z ejv n‡q‡Q| Avevi,
mieivnKvix‡KI D³ mieiv‡ni Ici ¯^vfvweKfv‡e f¨vU Rgv w`‡Z ejv n‡q‡Q|
Zvn‡j `yBevi f¨vU Rgv n‡q hvq| hwÌ cieZx©‡Z Dr‡m KZ©bKvix KZ©„K Bmy¨K…Z
cÖZ¨qbcÎe‡j mieivnKvix n«vmKvix mgš^q Ki‡Z cv‡ib| wKš‘ cÖZ¨qbcÎ A‡bK
†`wi‡Z cvIqv hvq| A‡bK Dr‡m KZ©bKvix cÖZ¨qbcÎ Bmy¨ K‡i bv ev Ki‡Z Pvq bv|
ZvB, mgš^q Kiv KwVb nq| ZvB, †h‡Kv‡bv GK¯’vb †_‡K f¨vU †bqvi weavb Kiv
mwgwPb| Dr‡m KZ©bKvix KZ©„K KwZ©Z f¨vU Avjv`v †UªRvwi Pvjv‡b Rgv bv w`‡q
`vwLjc‡Î n«vmKvix mgš^q Ki‡j Zvi Rb¨ mnR nq, AvB‡b ZvB i‡q‡Q| Gfv‡e
mieivnKvix KZ©„K f¨vU cwi‡kva Kiv, Dr‡m KZ©bKvix KZ©„K KZ©b K‡i †UªRvwi‡Z
Rgv †`qv, cÖZ¨qbcÎ wb‡q mieivnKvixi n«vmKvix mgš^q Kiv, Gme K‡i f¨v‡Ui
wnmvec‡Î †kl ch©šÍ †gjv‡bv †M‡jI miKv‡ii wnmve eë¯’vq GKUv mgm¨v ‣Zwi n‡q
hvq| Zv n‡jv, miKv‡ii wnmv‡e `yB evi Rgv n‡q‡Q, hvi d‡j, miKvwi wnmv‡e Rgvi
cwigvY †e‡o hvq wKš‘ Avm‡j A‡a©K Avevi mgš^q n‡q †M‡Q wKš‘ miKvwi wnmve
eë¯’vq Zv mgš^q nqwb|
ZvB, mKj n«vmK…Z f¨vU nv‡ii mieiv‡ni †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e Ggb
weav‡bi cwie‡Z© f¨vU duvwKi SuywKc~Y© mieiv‡ni †ÿ‡Î Dr‡m f¨vU KZ©b Ki‡Z n‡e
Ggb weavb Kivi mycvwik KiwQ|
Ggb GKwU Dr‡m f¨vU KZ©b c×wZ cÖeZ©b Kivi Rb¨ GKwU Av‡`‡ki cÖv_wgK Lmov
†ck Kiv n‡jv| ms‡hvRbx-2 m`q `ªóe¨|
cÖ¯Íve-3
aviv 2 Gi `dv (5) Gi †k‡l Dc-`dv (O) mwbœ‡ek Kivi mycvwik
aviv 2 Gi `dv (5) Gi Dc-`dv (N) Gi ci wb¤œiƒc Dc-`dv (O) mwbœ‡ek Kivi
cÖ¯Íve KiwQ:
Ò(O) wMd&U fvDPvi;Ó
GB `dvq ÔA_©Õ msÁvwqZ Kiv n‡q‡Q| A_©‡K Avgiv Bs‡iwR‡Z money e‡j ey‡S
_vwK| A_© msÁvwqZ Kivi KviY n‡jv ÔmieivnÕ Gi msÁvi g‡a¨ A_© AšÍfy³ © Kiv
nqwb| ZvB, A‡_©i mieiv‡ni Ici f¨vU cÖ‡hvR¨ n‡e bv| AbyMÖn K‡i aviv 2 Gi
`dv (60) ÔcY¨Õ, `dv (94) ÔmieivnÕ, `dv (99) Ô†mevÕ, `dv (100) Ô‡mev
mieivnÕ, `dv (101) Ô¯’vei m¤úwËÕ Ges `dv (102) Ô¯’vei m¤úwË mieivnÕ Gi
msÁvmg~n †`Lyb| f¨vU cÖ‡hvR¨ n‡e c‡Yï mieivn, †mevi mieivn Ges ¯’vei
m¤úwËi mieiv‡ni Ici| A‡_©i mieiv‡ni Ici f¨vU cÖ‡hvR¨ n‡e bv| ïay A_©
cÖ`vb Kiv, †hgb: GKUv GbwRI Avi GKUv GbwRI-‡K A_© eivÏ I cÖ`vb Ki‡Q;
GUv n‡jv A_© mieivn hv f¨vU‡hvM¨ bq| wMd&U fvDPvi n‡jv A‡_©i mieivn| ZvB,
wMd&U fvDPv‡ii Ici f¨vU cÖ‡hvR¨ bv nIqvB AwaKZi hyw³m½Z Ges AvB‡bi
Ab¨vb¨ wewa-weav‡bi m‡½ mvgÄm¨c~Y©| ZvB, wMd&U fvDPvi A‡_©i msÁvi g‡a¨
AšÍf³©y Kivi cÖ¯Íve Kiv n‡q‡Q| AvB‡bi Ab¨vb¨ wewa-weav‡bi mv‡_ mvgÄm¨c~Y©
Kivi cÖ‡qvR‡b GKBmv‡_ aviv 26 ms‡kvab Ges aviv 37 wejyß Kivi cÖ¯Íve h_v¯’v‡b
†ck Kiv n‡q‡Q|
cÖ¯Íve-4
aviv 2 Gi `dv (6) ÒA_©‣bwZK Kvh©µgÓ Gi msÁv wejyß Kivi cÖ¯Íve
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 Gi aviv 2 Gi `dv (6) G
ÒA_©‣bwZK Kvh©µgÓ msÁvwqZ Kiv n‡q‡Q| A_©‣bwZK Kvh©µg n‡jv mieivn
cÖ`v‡bi D‡Ï‡k¨ wbqwgZ ev avivevwnKfv‡e cwiPvwjZ †Kv‡bv Kvh©µg| wb‡gœ
welqmg~n we¯ÍvwiZ Av‡jvPbv Kiv n‡q‡Q| me‡k‡l Avgv‡ì AwfgZ n‡jv
ÒA_©‣bwZK Kvh©µgÓ msÁvwqZ bv Ki‡jB DËg n‡Zv, mvavi‡Yi Rb¨ Zv mnR‡eva¨
n‡Zv| mieiv‡ni Ici f¨vU cÖ‡hvR¨ nq| ZvB, Avgv‡ì Rvbvi welq n‡jv mieivn
wK, f¨vU‡hvM¨ mieivn wK Ges f¨vUgy³ mieivn wK? AvB‡b msÁvwqZ ÒA_©‣bwZK
Kvh©µgÓ wb‡gœ we¯ÍvwiZ Av‡jvPbv Kiv n‡jv; AZtci f¨vU †dviv‡gi gZvgZ
Dc¯’vcb Kiv n‡jv|
D³ msÁvi Dc-`dv (K) Abymv‡i, †Kv‡bv Kvh©µg gybvdvi j‡ÿ¨ cwiPvwjZ †nvK ev
bv †nvK Zv A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e| f¨v‡Ui †ÿ‡Î gybvdv we‡ePbvi welq
bq| AvqK‡ii †ÿ‡Î gybvdv we‡ePbv Kiv nq| f¨v‡Ui †ÿ‡Î cY¨ ev †mevi mieivn
n‡jv g~j welq| mivmwi cY¨ ev †mev mieivn bv w`‡q hw` wjR, jvB‡mÝ ev Ab¨
†Kv‡bv Dcv‡q cY¨, †mev ev m¤úwËi mieivn †`qv nq, Zvn‡j Zv A_©‣bwZK Kvh©µg
wn‡m‡e MY¨ n‡e| GKev‡ii Rb¨ †Kv‡bv evwYwR¨K Kvh©µg ev D‡`¨vM MÖnY Kiv n‡j
ZvI A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e| †Kv‡bv A_©‣bwZK Kvh©µ‡gi ïiæ‡Z ev
†k‡l †Kv‡bv Kvh©µg m¤úv`b Kiv n‡j Zv A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e|
D³ msÁvi Dc-`dv (L) Abymv‡i, Kg©KZ©v-Kg©Pvix KZ©„K Zvi wb‡qvMKZ©v‡K cÖ`Ë
†mev A_©‣bwZK Kvh©µg wn‡m‡e we‡ewPZ n‡e bv| †Kv¤úvbxi cwiPvjK †Kv¤úvbx‡K
†h †mev cÖ`vb K‡ib Zv A_©‣bwZK Kvh©µg wn‡m‡e we‡ewPZ n‡e bv| †Kv¤úvbxi
cwiPvjK mvaviYZt bxwZ-wba©viY msµvšÍ KvR K‡i _v‡Kb, A_©vr mivmwi eëmvi
Kv‡R RwoZ nb bv| wKš‘ KLbI KLbI †`Lv hvq †h, †Kv‡bv cwiPvjK mivmwi
eëmvi Kv‡R RwoZ n‡q‡Qb| Giƒc cwiPvjK KZ©„K cÖ`Ë †mev A_©‣bwZK Kvh©µg
wn‡m‡e MY¨ n‡e| evwYwR¨Kfv‡e cwiPvwjZ bq Ggb †Kv‡bv we‡bv`bg~jK KvR ev kL
A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e bv| †hgb: hw` †Kv‡bv e¨w³ wb‡R eënv‡ii Rb¨
†Kv‡bv ¯’vcbv ‣Zix K‡ib †hLv‡b wPwoqvLvbvi gZ cï-cvwL BZ¨vw` iv‡Lb Ges
wPËwe‡bv`‡bi Rb¨ Ab¨vb¨ miÄvgvw` iv‡Lb, Z‡e Zv wZwb wUwKU Bmy¨ K‡i cÖ`k©b
K‡ib bv, ïaygvÎ e¨w³MZ eÜz-evÜe, AvZ¥xq-¯^Rb‡ì Rb¨ Dš§y³ iv‡Lb Zvn‡j Zv
A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e bv| ZvQvov, miKvi KZ©„K evwYwR¨K D‡Ï‡k¨
cwiPvwjZ bq Ggb †Kv‡bv Kvh©µg hv wewa Øviv wba©viY Ki‡Z n‡e, Zv A_©‣bwZK
Kvh©µg wn‡m‡e MY¨ n‡e bv|
GLb cÖkœ n‡jv, †Kv‡bv KvR A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e Ges †Kv‡bv KvR
A_©‣bwZK Kvh©µg wn‡m‡e MY¨ n‡e bv, GB AvBb ev¯Íevq‡b GK_vi cÖfve wK? Avgiv
hv ey‡SwQ Zv‡Z G K_vi Avm‡j †Kv‡bv cÖfve †bB| AvB‡b †m wel‡q †Kv‡bv wKQz
D‡jøL Kiv nqwb| ZvB, ÒA_©‣bwZK Kvh©µgÓ msÁvwqZ Kivi †Kv‡bv cÖ‡qvRb †bB|
GB msÁv †`qvi d‡j welqmg~n RwUj n‡q‡Q, Zv mvavi‡Yi Kv‡Q `~‡e©va¨ n‡q †M‡Q|
GB msÁvwU wejyß Kiv cÖ‡qvRb| Avgv‡ì Rxe‡b ÒA_©‣bwZK Kvh©µgÓ, ÒmvgvwRK
Kvh©µgÓ, Òagx©q Kvh©µgÓmn Av‡iv bvbv ai‡bi Kvh©µg i‡q‡Q| f¨vU AvB‡b
Gai‡bi concept ev notion Gi †Kv‡bv ¸iæZ¡ †bB, †Kv‡bv cÖvmw½KZv †bB| f¨vU
AvB‡b g~j welq n‡jv ÒmieivnÓ, Òf¨vU‡hvM¨ mieivnÓ Ges Òf¨vUgy³ mieivnÓ|
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 Gi aviv 2 Gi `dv (60) G cY¨,
`dv (99) G †mev Ges `dv (101) G ¯’vei m¤úwËi msÁv †`qv n‡q‡Q| GB wZbwU
wel‡qi g‡a¨ cÖvq mewKQz AšÍf©y³ n‡q †M‡Q| c‡Yï msÁvi g‡a¨ A¯’vei m¤úwË
AšÍfy³
© i‡q‡Q| Z‡e, †kqvi, ÷K, wmwKDwiwUR Ges A_© AšÍf©y³ †bB| `dv (5) G
ÒA_©Ó Gi msÁv †`qv n‡q‡Q| A_©vr cY¨, †mev Ges ¯’vei m¤úwËi msÁvi g‡a¨
†kqvi, ÷K, wmwKDwiwUR Ges A_© e¨ZxZ mewKQz AšÍf©y³ i‡q‡Q| A_©vr †kqvi,
÷K, wmwKDwiwUR Ges A_© e¨ZxZ cY¨, †mev ev ¯’vei m¤úwË mieivn n‡e
f¨vU‡hvM¨ A_ev f¨vUgy³| AvB‡bi cÖ_g Zdkxj Ges GmAviI Øviv †hme mieivn
f¨vUgy³ Kiv n‡q‡Q †mme mieivn e¨ZxZ Ab¨ me mieivn n‡jv f¨vU‡hvM¨
mieivn| GB AvBb ev¯Íevq‡b GUzKz RvbvB h‡_ó| A_©‣bwZK Kvh©µg wK Zv Rvbvi
†Kv‡bv cÖ‡qvRb †bB e‡j Avgiv g‡b Kwi| Z‡e, aviv 46(1) G D‡jøL i‡q‡Q Ò‡Kvb
wbewÜZ e¨w³ A_©‣bwZK Kvh©µg cÖwµqvq Ki‡hvM¨ mieiv‡ni Dci Drcv` K‡ii
wecix‡Z, .............., cwi‡kvwaZ DcKiY Ki †iqvZ MªnY Kwi‡Z cvwi‡ebÓ| GLv‡b
ÒA_©‣bwZK Kvh©µgÓ Gi wKQzUv mswkøóZv cvIqv hvq| Z‡e, ÒDcKiYÓ Gi msÁv
†`qv n‡j Avi G mswkøóZvUzKzI _vK‡e bv| D‡jøL¨, GB AvB‡b DcKiY Gi msÁv
†bB, GB msÁv †`qv Lye ìKvi| Zv bv n‡j †iqvZ MªnY cÖwµqvq A‡bK A¯úóZv
†_‡K hv‡e|
†h‡Kv‡bv AvB‡b †Kv‡bv concept ev notion Gi msÁv †K‡bv †`qv nq Zv Av‡jvPbv
Kiv ìKvi| AvB‡bi mv‡_ mswkøó mevB †hb †m welqUv GKiKg K‡i eyS‡Z cv‡ib
†m Kvi‡Y msÁv †`qv nq| †h‡Kv‡bv concept ev notion Gi GKUv mvaviY A_© _v‡K|
AvB‡b hw` IB mvaviY A‡_© D³ concept ev notionwU eënvi Kiv n‡q _v‡K, Zvn‡j
Zvi †Kv‡bv msÁv †`qvi cÖ‡qvRb nq bv| wKš‘ hw` eëüZ A_© mvaviY A_© bv n‡q
Ab¨ †Kv‡bv A_© nq, Zvn‡j Zv msÁvwqZ Kivi cÖ‡qvRb nq †hb, bxwZ-wba©viK,
ev¯ÍevqbKvix, civgk©K, wePviK Z_v mswkøó mK‡j GKiKgfv‡e D³ concept ev
notion Gi A_© eyS‡Z cv‡ib| ZvQvov, †Kv‡bv concept ev notion AvB‡bi wewfbœ
¯’v‡b wfbœ wfbœ A‡_© eëüZ n‡jI Zvi msÁv †`qvi cÖ‡qvRb nq| GB AvBb Ges
wewa‡Z wbgœewY©Z ¯’vbmg~‡n ÒA_©‣bwZK Kvh©µgÓ Ges ÒA_©‣bwZK Kvh©µ‡giÓ
kãmg~n eëüZ n‡q‡Q:
A_©‣bwZK Kvh©µg:
aviv 2 Gi `dv-6, 32, 42, 48(N), 52, Ges 57(N)|
aviv 4(2), 5(2), 9(1), 10(1), 11(1)(K), 14 (`yB ¯’v‡b), 17(1)(L), 18(K),
19(1), 20(1)(K), 20(1)(L), 20(4), 36(1), 36(2), 36(3), 46(1), 46(2)(L),
68(5) `yB ¯’v‡b, 83(1)(L), 85(1)(M), 90 Gi wk‡ivbvg, 92(1), 97, 103(3)
`yBevi, 104(M) Ges 105|
wewa 3, 8(1)(K)(L)(M), 10(L), 12(1), 17(5)(M), 40(K), 40(L), 40(N)(A),
40(O)(A) Ges 53-‡Z `yBevi| ZvQvov, dig g~mK-9.1mn K‡qKwU di‡g †ek
K‡qKevi ÒA_©‣bwZK Kvh©µgÓ eëüZ n‡q‡Q| D‡jøL¨, ÒA_©‣bwZK Kvh©µgwUÓ Gi
g‡a¨ AšÍfy³
© i‡q‡Q|
A_©‣bwZK Kvh©µ‡gi:
aviv 2 Gi `dv 37, 48-G `yBevi, 57-G `yBevi|
aviv 5(1)-G `yBevi, 11(1)(L), 13, 14(O), 18(L), 19(3), 36(2), 38(5)(L),
46(2)(K), 46(2)(L), 63(1), 68(1)(K), 68(2), 68(5), 69(1)(M), 83(1)(K),
90(1) Ges 107(1)|
wewa 31(1)(L)(A), 34(3)(L)(A) Ges 34(3)(L)(Av)|
D³ cÖwZwU ¯’v‡bi cwi‡cÖwÿZ Avgiv we‡kølY K‡i †`‡LwQ †h, KZK ¯’v‡b ÒA_©‣bwZK
Kvh©µgÓ Gi ¯’‡j ÒmieivnÓ Ges ÒA_©‣bwZK Kvh©µ‡giÓ ¯’‡j Òmieiv‡niÓ
cÖwZ¯’vcb Kiv hvq| Ges KZK ¯’v‡b †Kv‡bv cÖwZ¯’vcb Kivi cÖ‡qvRb †bB| †mLv‡b
mvaviY A‡_© eëüZ n‡q‡Q we‡ePbv Ki‡j †Kv‡bv RwUjZv †bB| K‡qKwU ¯’v‡b
ms‡kvab/cÖwZ¯’vcb/wejywßKiY cÖ‡qvRb n‡e| wb‡gœ Zv we¯ÍvwiZ Av‡jvPbv Kiv n‡jv|
wbgœewY©Z ¯’v‡b ÒA_©‣bwZK Kvh©µgÓ Gi ¯’‡j ÒmieivnÓ Øviv cÖwZ¯’vcb Kiv hvq:
aviv 46(2)(L)|
wbgœewY©Z ¯’vbmg~‡n ÒA_©‣bwZK Kvh©µ‡giÓ ¯’‡j Òmieiv‡niÓ Øviv cÖwZ¯’vcb Kiv

hvq:
aviv 13, 19(3), 46(2)(K), 46(2)(L), 63(1), 68(1)(K), 68(2), 69(1)(M) G
`yBevi Ges 83(1)(K)|
wewa 31(1)(L)(A), 34(3)(L)(A) Ges 34(3)(L)(Av)|
wbgœewY©Z ¯’vbmg~‡n †Kv‡bv ms‡kvab/cÖwZ¯’vc‡bi cÖ‡qvRb †bB| mvaviY A‡_© eënvi

n‡q‡Q e‡j we‡ePbv Kiv hvq:
A_©‣bwZK Kvh©µg:
aviv 2 Gi `dv 48(N), 52 Ges 57(N)|
aviv 4(2), 9(1), 14 (`yB ¯’v‡b), 17(1)(L), 18(K), 19(1), 20(1)(K),
20(1)(L), 20(4), 36(1), 36(2), 36(3), 83(1)(L), 85(1)(M), 90 Gi
wk‡ivbvg, 92(1), 97, 103(3)(K), 104(M) Ges 105|
wewa 3, 8(1)(K)(L)(M), 10(L), 12(1), 40(1)(K), 40(1)(L), 40(1)(N)(A),
40(1)(O)(A) Ges 53-‡Z `yBevi| ZvQvov, dig g~mK-9.1mn K‡qKwU di‡g †ek
K‡qKevi ÒA_©‣bwZK Kvh©µgÓ eëüZ n‡q‡Q| Gme †ÿ‡ÎI mvaviY A‡_© eëüZ
n‡q‡Q e‡j we‡ePbv Kiv hvq|
A_©‣bwZK Kvh©µ‡gi:
aviv 2 Gi `dv 37, 48-G `yBevi Ges 57-G `yBevi|
aviv 5(1)-G `yBevi, 11(1)(L), 14(O), 18(L), 36(2), 90(1) Ges 107(1)|
wbgœewY©Z ¯’vbmg~‡n ms‡kvab/cÖwZ¯’vcb/wejywßKiY cÖ‡qvRb n‡e:

aviv 2 Gi `dv 32: GB `dvq eëüZ Ò†Kvb A_©‣bwZK Kvh©µg cÖwµqvqÓ wejyß
Kiv hvq|
aviv 2 Gi `dv 42: GB `dvq eëüZ ÒZvnvi A_©‣bwZK Kvh©µg ØvivÓ wejyß Kiv
hvq|
aviv 5 Gi Dc-aviv (2): GB Dc-avivq eëüZ ÒmsµvšÍ A_©‣bwZK Kvh©µg
cwiPvjbvÓ wejyß Kiv hvq|
aviv 10 Gi Dc-aviv (1): GB Dc-avivq eëüZ ÒA_©‣bwZK Kvh©µg cwiPvjbv
KwiqvÓ Gi ¯’‡j Òmieivn cÖ`vb KwiqvÓ cÖwZ¯’vcb Kiv hvq|
aviv 11 Gi Dc-aviv (1)(K): GB Dc-avivq eëüZ ÒA_©‣bwZK Kvh©µg cwiPvjbvÓ
Gi ¯’‡j Òmieivn cÖ`vbÓ cÖwZ¯’vcb Kiv hvq|
aviv 38 Gi Dc-aviv (5) Gi `dv(L)(A): GB Dc-`dvq eëüZ ÒcwiPvwjZ †Kvb
A_©‣bwZK Kvh©µ‡gi gva¨‡gÓ wejyß Kiv hvq|
aviv 46 Gi Dc-aviv (1): GB Dc-avivq eëüZ ÒA_©‣bwZK Kvh©µg cÖwµqvqÓ
wejyß Kiv hvq|
aviv 68 Gi Dc-aviv (5): GB Dc-avivq ÒA_©‣bwZK Kvh©µgÓ Ges ÒA_©‣bwZK
Kvh©µ‡giÓ GKvwaKevi eëüZ n‡q‡Q weavq Dc-avivwU wbgœiƒ‡c cÖwZ¯’vcb Kiv Kiv
hvq:
Ò(5) †h‡ÿ‡Î †Kvb e¨w³ wbg©vY, M„n wbg©vY ev m¤úwË Dbœqb msµvšÍ mieivn
Ges Ab¨vb¨ mieivn DfqB cÖ`vb K‡ib, †m‡ÿ‡Î mgy`q FYvZ¥K bxU A‡_©i
cwigvY Dc-aviv (2) Gi Aaxb †Ri Uvwb‡Z nB‡e, hw` bv D³ e¨w³ aviv (5)
Gi Aaxb wbg©vY, M„n wbg©vY ev m¤úwË Dbœqb msµvšÍ mieivn Ges Ab¨vb¨
mieiv‡ni Rb¨ c„_Kfv‡e wbewÜZ nb|Ó
aviv 103 Gi Dc-aviv (3)(L): GB `dvq eëüZ ÒA_©‣bwZK Kvh©µg cÖwµqvqÓ
wejyß Kiv hvq|
wewa 17 Gi Dc-wewa (5)(M): GB `dvq eëüZ ÒA_©‣bwZK Kvh©µg cwiPvjbvÓ Gi
¯’‡j Òmieivn cÖ`vbÓ cÖwZ¯’vcb Kiv hvq|
Dc‡ii Av‡jvPbv †gvZv‡eK `dv (6) ÒA_©‣bwZK Kvh©µgÓ Gi msÁv wejyß K‡i
AvBb I wewai Ab¨vb¨ ¯’v‡b Dc‡ii Av‡jvPbv †gvZv‡eK cÖ‡qvRbxq ms‡kvab Kivi
mycvwik KiwQ| Zvn‡j welqmg~n mnR‡eva¨ n‡e Ges cÖ‡qvM mvejxj n‡e|
cÖ¯Íve-5
aviv 2 Gi `dv (8) “আগাভ কয” G ms¯‹vi Kivi cÖ¯Íve KiwQ
AvMvg Ki †Kv‡bv Ki bq| aviv 2 Gi `dv (24) G “কয” Gi msÁvq AvMvg Ki
AšÍf³©y †bB| AvMvg Ki †dir cÖ`v‡bi Rb¨ weavb i‡q‡Q| AvMvg Ki Av`vq Kiv
Ges †dir cÖ`vb Kivi mv‡_ A‡bK Kg©KvÛ RwoZ| cÖPzi AvMvg Ki †dir cÖ`vb Kiv
m¤¢e nqwb hvi d‡j Ki`vZv‡ì IqvwK©s K¨vwcU¨v‡ji Ici weiƒc cÖfve co‡Q|
AvMvg Ki Av`vq Kiv Ges †dir cÖ`vb Kivi Aw½Kvi Kivi g‡a¨ †Kv‡bv hyw³MÖvn¨
KviY †`wL bv| GKUv KviY n‡Z cv‡i Avg`vwb cieZx© cwicvjb| hw` Zv-B nq
Zvn‡j GwUwf (G¨vWfvÝW †UªW f¨vU) AwaKZi hyw³MÖvn¨| AvMvg Ki A‡b‡K AvqKi
e‡j g‡b K‡i _v‡Kb| hw` Avg`vwb cieZx© cwicvjb wbwðZ Kiv D‡Ïk¨ n‡q _v‡K,
Zvn‡j ïaygvÎ †hme cÖwZôvb f¨vU `vwLjcÎ `vwLj K‡i bv †mme cÖwZôv‡bi Ici
AvMvg Ki envj ivLv hvq| Avg`vwb ch©v‡q ïévq‡bi mgq ASYCUDA World
wm‡÷‡g †`‡L †bqv hvq †h, Avg`vwbKviK cÖwZôvb weMZ 6wU `vwLjcÎ `vwLj K‡i‡Q
wKbv A_ev hw` Zvi wbeÜb 6 Ki-‡gqv‡ì Kg nq, Zvn‡j wbeÜb MÖn‡Yi ci me
KwU `vwLjcÎ `vwLj K‡i‡Q wKbv| `vwLjcÎ `vwLj Kiv _vK‡j AvMvg Ki cÖ‡qvM
Kiv n‡e bv; bv _vK‡j cÖ‡qvM Ki‡Z n‡e Ggb weavb Kiv hvq| †m †gvZv‡eK aviv
31 Ges wewa 19 G c¯Íve †ck Kiv n‡q‡Q|
cÖ¯Íve-6
aviv 2 Gi `dv (18) ms‡kvab Kivi mycvwik
aviv 2 Gi `dv (18) Gi Dc-`dv (K)‡Z ÒAbyôvbÓ Gi ¯’‡j Ò†cÖvMÖvgÓ cÖwZ¯’vcb
Kiv Avek¨K|
cÖ¯Íve-7
aviv 2 Gi `dv (32) cÖwZ¯’vcb Kivi mycvwik
aviv 2 Gi `dv (32) wb¤œiƒ‡c cÖwZ¯’vcb Kiv hvq:
ÒKi‡hvM¨ mieivn A_© Ae¨vnwZcÖvß mieivn Ges e¨w³MZ D‡Ï‡k¨ eëüZ mieivn
e¨ZxZ †h †Kvb mieivn;Ó|
cÖ¯Ív‡ei c‡ÿ hyw³: wewa 30 AbyMÖn K‡i †`Lyb| Òe¨w³MZ D‡Ï‡k¨ eëüZ mieivnÓ
Gi Ici f¨vU cÖ‡hvR¨ n‡e bv Zv mywbw`©ófv‡e D‡jøL Kiv ìKvi| ZvB, GB `dvwU
cÖwZ¯’vcb Kivi mycvwik Kiv n‡q‡Q|
cÖ¯Íve-8
aviv 2 Gi `dv (34) Gi †k‡l Dc-`dv (V) mwbœ‡ek Kivi mycvwik
aviv 2 Gi `dv (34) Gi Dc-`dv (U) Gi ci wbgœiƒc Dc-`dv (V) mwbœ‡ek Kivi
mycvwik KiwQ:
Ò(V) Ab¨ †Kvb Dcv‡q Ki`vqxZv n«vm Kiv ev cÖvwß e„w× Kiv;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: `dv (34) G eYx©Z cwiw¯’wZmg~n QvovI Av‡iv bvbvfv‡e Ki
myweav †bqv n‡Z cv‡i|
cÖ¯vÍ e-9
aviv 2 Gi `dv (42) wbgœiƒ‡c cÖwZ¯’vcb Kivi mycvwik KiwQ:
ÒUvb©IfviÓ A_© †Kvb e¨w³ KZ©„K †Kvb wba©vwiZ mg‡q ev Ki †gqv‡` Zvnvi
Ki‡hvM¨ c‡Yï mieivn ev Ki‡hvM¨ †mev cÖ`vb nB‡Z cÖvß ev cÖvc¨
mgy`q A_©, wKš‘ wbgœewY©Z g~j¨ Dnvi AšÍfy³
© nB‡e bv, h_v:Ñ
(K) Ae¨vnwZcÖvß mieiv‡ni g~j¨;
(L) g~jabx m¤ú‡ì weµq g~j¨;
(M) A_©‣bwZK Kvh©µ‡gi cÖwZôvb ev Dnvi †Kvb Askwe‡k‡li weµq
g~j¨; ev
(N) A_©‣bwZK Kvh©µg ¯’vqxfv‡e eÜ Kwievi djkÖæwZ‡Z K…Z
mieiv‡ni g~j¨;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB `dvq ÒUvb©IfviÓ Gi msÁv †`qv n‡q‡Q| msÁvwU‡Z
ÒA_©‣bwZK Kvh©µg Øviv cÖ¯Z ‘ K…Z, Avg`vwbK…Z ev µqK…ZÓ kãmg~n wb¯úª‡qvRb
e‡j g‡b nq| Uvb©Ifvi wbY©q Kiv nq mieivn Øviv| ZvB, msÁvq ïaygvÎ ÒmieivnÓ
D‡jøL KivB h‡_ó| ZvQvov, `dv (48)-G DwjøwLZ ÒZvwjKvfzw³mxgvÓ Ges `dv
(57)-‡Z DwjøwLZ ÒwbeÜbmxgvÓ Gi msÁvq †h PviwU kZ© D‡jøL Kiv n‡q‡Q Zv GKB
Ges Zv g~jZ Uvb©Ifvi Gi cwigvY wba©viY Ki‡Z eëüZ n‡q‡Q| ZvB, IB kZ©mg~n
`dv (48) Ges (57) †_‡K wejyß K‡i ÒUvb©IfviÓ Gi msÁvi mv‡_ hy³ Kivi cÖ¯Íve
Kiv n‡q‡Q| Zvn‡j GB wZbwU msÁvi A_© Av‡iv ficyi Ges mvejxj nq|
cÖ¯Íve-10
ÒZvwjKvfzw³mxgvÓ A_© †Kvb e¨w³i Uvb©Ifvi cÖwZ 12 (evi) gvm mg‡q 24
(PweŸk) jÿ UvKvi mxgv;Ó
cÖ¯Íve-11
ÒwbeÜbmxgvÓ A_© †Kvb e¨w³i Uvb©Ifvi cÖwZ 12 (evi) gvm mg‡q 3 (wZb)
†KvwU UvKvi mxgv;Ó
cÖ¯vÍ e-12
aviv 2 Gi `dv 71 G ms‡kva‡bi cÖ¯Íve
aviv 2 Gi `dv (71) I (103) wel‡q `yÕai‡bi cÖ¯Íve †`qv n‡q‡Q| GK n‡jv
ms‡kvab Kiv; Avi `yB n‡jv wejyß Kiv| wejyß Ki‡j msÁvq ewY©Z welqmg~n aviv
48-G AšÍf³ ©y Ki‡Z n‡e| wejyß KivB AwaKZi hyw³m½Z e‡j Avgv‡ì AwfgZ|
miKvi f¨v‡Ui nvi e„w× Ki‡Z cv‡i| aiv hvK, †Kv‡bv mieiv‡ni Ici f¨v‡Ui nvi
wQj 10 kZvsk| †Kv‡bv wbewÜZ e¨w³ IB mieiv‡ni Ici h_vixwZ 10 kZvsk nv‡i
f¨vU cwi‡kva K‡i Avm‡Qb| m¤úªwZ IB mieiv‡ni Ici f¨v‡Ui nvi e„w× K‡i 15
kZvsk Kiv n‡q‡Q, hv weMZ `yB gvm c~‡e© Kvh©Ki n‡q‡Q| wKš‘ wbewÜZ e¨w³ †Kv‡bv
Kvi‡Y IB mieiv‡ni Ici MZ `yB gvm 10 kZvsk nv‡i f¨vU cwi‡kva K‡i‡Qb|
A_©vr wbewÜZ e¨w³ f¨vU Kg cwi‡kva K‡i‡Qb| ZvB, B‡Zvc~‡e© `yB gv‡m †h cwigvY
f¨vU Kg cwi‡kva Kiv n‡q‡Q †m cwigvY f¨vU eZ©gv‡b cÖ‡`q f¨vU Gi mv‡_ †hvM
Ki‡Z n‡e A_©vr e„w×Kvix mgš^q Ki‡Z n‡e| GB `dvq D‡jøL Av‡Q Òg~mK nvi
cwiewZ©Z nIqvi Kvi‡Y e„w×Kvix mgš^qÓ| cÖK„Z A‡_© welqwU n‡e g~mK nvi e„w×
cvIqvi Kvi‡Y e„w×Kvix mgš^q| GB avivi `dv 103 n‡jv n«vmKvix mgš^q msµvšÍ|
D³ `dvi Dc-`dv (S) G ewY©Z n‡q‡Q Òg~mK nvi n«vm cvIqvi †ÿ‡Î n«vmKvix
mgš^qÓ hv wVK Gi wecixZ| D³ `dvq n«vmKvix mgš^q we¯ÍvwiZ Av‡jvwPZ n‡q‡Q|
ms‡kva‡bi cÖ¯vÍ e: `dv (Q) wbgœiƒ‡c cÖwZ¯’vcb Kiv hvq:
Ò(Q) g~mK nvi e„w× cvIqvi Kvi‡Y e„w×Kvix mgš^q;Ó
GB avivi `dv 103 Gi Dc-`dv (V)-‡Z D‡jøL i‡q‡Q Òc~e©eZx© Ki †gqv‡` AwZwi³
cwi‡kvwaZ g~mK üvmKvix mgš^qÓ| Gi wecix‡Z GB (71) `dvq Òc~e©eZ©x Ki
†gqv‡` Kg cwi‡kvwaZ g~mK e„w×Kvix mgš^qÓ Ggb GKwU Dc-`dv mwbœ‡ek Kiv
mgxPxb n‡e|
ms‡kva‡bi cÖ¯Íve: `dv (71)(Q) Gi ci wbgœiƒc Dc-`dv (QQ) mwbœ‡ek Kivi cÖ¯vÍ e
KiwQ:
Ò(QQ) c~e©eZ©x Ki †gqv‡` Kg cwi‡kvwaZ g~mK e„w×Kvix mgš^q;Ó
cÖ¯Íve-13
aviv 2 Gi `dv 82 ms‡kva‡bi cÖ¯Íve
aviv 2 Gi `dv (82) G ÒißvwbÓ Gi msÁv wb¤œiƒ‡c cÖwZ¯’vcb Kivi mycvwik KiwQ:
ÒißvwbÓ A_© evsjv‡`‡ki Af¨šÍi nB‡Z ißvwb cÖwµqvKiY GjvKvq (Bwc‡RW) Ges
evsjv‡`‡ki ¯’j I Rjmxgvi evwn‡i •e‡`wkK gy`ªvi wewbg‡q, wba©vwiZ c×wZ‡Z †Kvb
mieivn Ges cÖ”Qbœ ißvwbI Dnvi AšÍf³
z© nB‡e;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: cÖ”Qbœ ißvwb Ges ißvwb G `ywU welq ißvwb wn‡m‡e we‡ewPZ n‡e
weavq IB mieiv‡ni Ici f¨v‡Ui nvi n‡e k~b¨ kZvsk| ißvwb ej‡Z mivmwi
ißvwb‡K eySvq| A_©vr †`‡ki †f․‡MvwjK mxgvbvi evB‡i †Kv‡bv cY¨ ev †mev †cÖiY
Kiv Ges Zvi wecix‡Z •e‡`wkK gy`ªvq g~j¨ cvIqv| †Kv‡bv mieivn ißvwb wn‡m‡e
we‡ewPZ n‡Z n‡j Aek¨B •e‡`wkK gy`ªvq g~j¨ †c‡Z n‡e| wewfbœ `„wó‡KvY †_‡K
ißvwb‡K K‡qKfv‡M fvM Kiv hvq| GK `„wó‡KvY †_‡K ißvwb‡K `yÕfv‡M fvM Kiv
hvq, h_v: (1) mivmwi ißvwb Ges (2) cÖ”Qbœ ißvwb| mivmwi ißvwb n‡jv †`k †_‡K
we‡`‡k †Kv‡bv wKQz ißvwb K‡i †`qv| aiv hvK, †gmvm© nvwg` G¨vcv‡ij&m wjt
evsjv‡`k †_‡K KvbvWvq R¨v‡KU ißvwb K‡i| GB ißvwb‡K mivmwi ißvwb e‡j|
Avevi, aiv hvK, wbI wRcvi †Kv¤úvwb, †gmvm© nvwg` G¨vcv‡ij&m wjt Gi wbKU e¨vK-
Uz-e¨vK FYcÎ ev Af¨šÍixY FYc‡Îi wecix‡Z wRcvi mieivn K‡i Ges •e‡`wkK
gy`ªvq g~j¨ cvq| wbI wRcvi †Kv¤úvwbi GB mieivn n‡jv cÖ”Qbœ ißvwb| Avi GK
`„wó‡KvY †_‡K ißvwb‡K kZfvM ißvwb Ges AvswkK ißvwb wn‡m‡e `yfv‡M wef³ Kiv
hvq| kZfvM ißvwb n‡jv, hw` †Kv‡bv cÖwZôvb Zvi †gvU Drcv`‡bi 80 fvM ev Zvi
†P‡q †ewk ißvwb K‡i Zvn‡j G ai‡bi ißvwbKviK‡K kZfvM ißvwbKviK e‡j|
kZfvM ißvwbKviK cÖwZôvb‡K eÛ jvB‡mÝ myweav †`qv nq| eÛ jvB‡mÝ myweavi
AvIZvq kZfvM ißvwbKviK cÖwZôvb ïé-Ki cwi‡kva Qvov DcKiY Avg`vwb ev µq
Ki‡Z cv‡i| ißvwb bxwZ Av‡`k Abymv‡i, †Kv‡bv cÖwZôvb hw` †gvU Drcv`‡bi 80
fv‡Mi Kg ißvwb K‡i Zvn‡j G ai‡bi ißvwbKviK‡K AvswkK ißvwbKviK ejv nq|
AvswkK ißvwbKviK cÖwZôvb eÛ jvB‡mÝ myweav cvq bv| AvswkK ißvwbKviK‡K ïé-
Ki cwi‡kva K‡i DcKiY Avg`vwb ev µq Ki‡Z nq| ißvwb Kivi ci D³ ïé-Ki
cÖZ¨c©Y (drawback) †bqv hvq| ZvQvov, ißvwb cÖwµqvKiY GjvKvq (Bwc‡RW)
•e‡`wkK gy`ªvi wecix‡Z wba©vwiZ c×wZ‡Z cY¨ ev †mevi mieivn ißvwb e‡j we‡ewPZ
nq, A_©vr cÖ”Qbœ ißvwb bq, mivmwi ißvwb| ZvQvov, •e‡`wkK gy`ªvi wewbg‡q mieivn
n‡Z n‡e Zv GB msÁvq D‡jøL †bB|
cÖ¯Íve-14
aviv 2 Gi `dv 87 ms‡kva‡bi cÖ¯Íve
`dv (87) Gi Dc-`dv (L) Gi ci wb¤œiƒc Dc-`dv (LL) mwbœ‡ek Kivi mycvwik
KiwQ:
Ò‡µZv KZ©„K mieiv‡ni cY mgy`q ev AvswkK cwi‡kva bv Kiv;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: wewa 28 AbyMÖn K‡i †`Lyb| hw` cY Abv`vqx _v‡K, Zvn‡j
mieiv‡nvËi mgš^q Kiv hvq| ZvB, G welqwU mgš^q NUbvi g‡a¨ AšÍf³ ©y Kiv
ìKvi| Z‡e, me‡P‡q fv‡jv n‡e aviv 48 cybM©Vb Kiv Ges aviv 2(71), (87) I
(103) wejyß Kiv|
cÖ¯Íve-15
mgš^q msµvšÍ weav‡b ms‡kva‡bi cÖ¯vÍ e
aviv 2 Gi `dv (71) G Òe„w×Kvix mgš^qÓ, `dv (87)-‡Z Òmgš^q NUbvÓ Ges `dv
103 G Òn«vmKvix mgš^qÓ Gi msÁv †`qv n‡q‡Q| ZvQvov, aviv 48 G mgš^q ewY©Z
n‡q‡Q †hLv‡b Òn«vmKvix mgš^qÓ I Òe„w×Kvix mgš^qÓ DfqB AšÍfy³ © i‡q‡Q| wewa
27 †_‡K 36 ch©šÍ wewfbœ cÖKv‡ii mgš^q I Zv MÖnY Kivi c×wZ wea„Z n‡q‡Q| Z‡e,
Gi evB‡iI mgš^q _vK‡Z cv‡i| Òe„w×Kvix mgš^qÓ, Òmgš^q NUbvÓ I Òn«vmKvix
mgš^qÓ Gi msÁvmg~n cÖ‡qvRb †bB e‡j cÖwZqgvb nq| KviY, Òe„w×Kvix mgš^qÓ I
Òn«vmKvix mgš^qÓ aviv 48 Gi g‡a¨ AšÍf©y³ i‡q‡Q| ZvQvov, G `ywU wel‡qi eûgyLx
A_© †bB Ges AvB‡bi Ab¨ †Kv_vI Ab¨ †Kv‡bv A‡_© eëüZ nIqvi my‡hvM †bB|
ZvQvov, Òmgš^q NUbvÓ mKj Òe„w×Kvix mgš^qÓ I Òn«vmKvix mgš^qÓ AšÍfy©³ K‡i
bv| ZvB, GB msÁvi Kvi‡Y AvBb cÖ‡qv‡M RwUjZv m„wó n‡Z cv‡i| cÖ‡qv‡Mi †ÿÎ
mxwgZ n‡q †h‡Z cv‡i| aviv 48 Gi gva¨‡gB Òe„w×Kvix mgš^qÓ I Òn«vmKvix
mgš^qÓ h_vh_fv‡e cÖ‡qvM Kiv m¤¢e| GZ¸‡jv msÁv †Ìqvi d‡j welqwU mvaviY
cvVK‡ì Rb¨ RwUj n‡q †M‡Q| mgš^q eySvi Rb¨ Ges mgš^q †bqvi Rb¨ GZwKQzi
cÖ‡qvRb †bB| mgš^q Lye mn‡RB eySv m¤¢e| hLb mvaviY cÖ‡`q Gi AwZwi³
miKvi‡K cÖ`vb Kivi cwiw¯’wZi m„wó nq, Zv‡K e„w×Kvix mgš^q e‡j| †hgb:
Rwigvbv| Avi hLb mvaviY †iqv‡Zi AwZwi³ miKv‡ii wbKU †_‡K A_© wb‡q †bqvi
cwiw¯’wZi m„wó nq, Zv‡K n«vmKvix mgš^q e‡j| †hgb: AvMvg Ki| ZvB, aviv 2 Gi
`dv (71) Òe„w×Kvix mgš^qÓ, `dv (87) Òmgš^q NUbvÓ Ges `dv 103 Òn«vmKvix
mgš^qÓ msÁvmg~n wejyß Ges aviv 48 cÖwZ¯’vcb Kivi cÖ¯vÍ e K‡iwQ|
cÖ¯Íve-16
aviv 21 Gi wk‡ivbvg cÖwZ¯’vcb ev avivwU wejyß Kivi cÖ¯Íve
aviv 21 Gi wk‡ivbvg wb¤œiƒ‡c cÖwZ¯’vcb Kivi mycvwik KiwQ:
Òevsjv‡`‡ki evwn‡i Aew¯’Z f~wgi mwnZ mswkøó ¯’vei m¤úwËi mieivn|―Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB avivi wk‡ivbvgwU G·‡cÖwmf bq eis wgmwjwWs e‡j g‡b nq|
KviY, wk‡ivbv‡g evsjv‡`‡ki evwn‡i Aew¯’Z f~wg‡K †dvKvm Kiv n‡q‡Q| wKš‘ GLv‡b
†dvKv‡mi g~j welq n‡jv evsjv‡`‡ki Af¨šÍ‡i Aew¯’Z ¯’vei m¤úwË hv k~b¨nvi
wewkó n‡e| Av‡iv mywbw`©ófv‡e ej‡Z †M‡j ej‡Z nq †h, cÖK…Z A‡_© G avivwUi
†Kv‡bv cÖ‡qvRb †bB| Avgv‡ì A_©bxwZ‡Z G ai‡bi Kvh©µg msNwUZ nq bv ej‡jB
P‡j| G avivwU cvVK‡ì‡K weåvšÍ Ki‡Z cv‡i| hw` KL‡bv Ggb KvR msNwUZ nq,
Zvn‡j Av‡`k w`‡qI Zvi e¨vL¨v †`qv hvq| ZvB, Avgiv G avivwU wejyß Kivi
mycvwik KiwQ|
cÖ¯Íve-17
aviv 23 Gi `dv (6) Gi ci bZzb kZ©vsk mwbœ‡ek Kivi cÖ¯Íve
aviv 23 Gi `dv (6) Gi ci wb¤œiƒc kZ©vsk mwbœ‡ek Kivi mycvwik KiwQ:
ÒZ‡e kZ© _v‡K †h, GB avivi weavbmg~‡ni Aaxb †Kvb mieivn k~b¨nvi wewkó nB‡Z
nB‡j D³ mieiv‡ni wecix‡Z •e‡`wkK g~`ªvq g~j¨ cwi‡kvwaZ nB‡Z nB‡e Ges Dnv
e¨vswKs P¨v‡b‡j evsjv‡`‡k cÖZ¨vevwmZ nB‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB avivq •e‡`wkK gy`ªvq g~j¨ cwi‡kv‡ai welq D‡jøL †bB|
•e‡`wkK gy`ªvq g~j¨ cwi‡kva Ges Zv e¨vswKs P¨v‡b‡j cÖZ¨vevwmZ nIqv ißvwbi g~j
kZ©| ZvB, GB kZ©vskwU mwbœ‡ek Kiv cÖ‡qvRb|
cÖ¯Íve-18
aviv 24 Gi `dv (11) Gi ci bZzb kZ©vsk mwbœ‡ek Kivi cÖ¯Íve
aviv 24 Gi `dv (11) Gi ci wb¤œiƒc kZ©vsk mwbœ‡ek Kivi mycvwik KiwQ:
ÒZ‡e kZ© _v‡K †h, GB avivi weavbmg~‡ni Aaxb †Kvb mieivn k~b¨nvi wewkó nB‡Z
nB‡j D³ mieiv‡ni wecix‡Z •e‡`wkK g~`ªvq g~j¨ cwi‡kvwaZ nB‡Z nB‡e Ges Dnv
e¨vswKs P¨v‡b‡j evsjv‡`‡k cÖZ¨vevwmZ nB‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB avivq •e‡`wkK gy`ªvq g~j¨ cwi‡kv‡ai welq D‡jøL †bB|
•e‡`wkK gy`ªvq g~j¨ cwi‡kva Ges Zv e¨vswKs P¨v‡b‡j cÖZ¨vevwmZ nIqv ißvwbi g~j
kZ©| ZvB, GB kZ©vskwU mwbœ‡ek Kiv cÖ‡qvRb|
cÖ¯Íve-19
aviv 26 G `dv (M) mwbœ‡ek Kivi cÖ¯Íve
aviv 26 G wb¤œiƒc `dv (M) mwbœ‡ek Kivi cÖ¯Íve KiwQ:
Ò(L) aviv 126 Gi gva¨‡g RvwiK…Z cÖÁvcb ev we‡kl Av‡`ke‡j Ae¨vnwZcÖvß
mieivn ev Avg`vwb|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: AvB‡bi aviv 126 Gi gva¨‡g miKvi Ges †evW©‡K cÖÁvcb Ges
we‡kl Av‡`k Øviv Ae¨vnwZ cÖ`vb Kivi ÿgZv †`qv n‡q‡Q| AvB‡bi 126 avivq GB
Ae¨vnwZ †`qvi ÿgZv B‡Zvc~‡e© wQj bv| A_© AvBb, 2019 Gi gva¨‡g aviv 126
cÖwZ¯’vcb K‡i miKvi Ges †evW©‡K GB ÿgZv †`qv n‡q‡Q| Avgiv Rvwb †h, AvBbwU
2012 mv‡j cÖYxZ n‡q‡Q| ZvB, aviv 26 G GB welq¸‡jv AšÍfy³ © †bB| aviv 26
Gi g‡a¨ D³ welqmg~n AšÍfy³© Kiv ìKvi|
cÖ¯Íve-20
aviv 29 G ms‡kva‡bi cÖ¯Íve
aviv 29 Gi PZz_© jvB‡b Òg~mK‡hvM¨ g~j¨Ó Gi ¯’‡j Òïévqb‡hvM¨ g~j¨Ó cÖwZ¯’vcb
Kivi mycvwik KiwQ|
cÖ¯Ív‡ei c‡ÿ hyw³: GB avivq D‡jøL i‡q‡Q †h, cybtAvg`vwbK…Z c‡Yï †ÿ‡Î
†givg‡Zi ci †h g~j¨ ewa©Z nq Zvi mv‡_ exgv, fvov Ges j¨vwÛs PvR© †hvM K‡i
Òg~mK‡hvM¨ g~j¨Ó wba©viY Ki‡Z n‡e| GLv‡b Òg~mK‡hvM¨ g~j¨Ó Gi ¯’‡j
Òïévqb‡hvM¨ g~j¨Ó cÖwZ¯’vcb Kiv Avek¨K| aviv 15 Ges 28 AbyMÖn K‡i †`Lyb|
Avg`vwb ch©v‡q cÖ_‡g c‡Yï g~j¨ wbY©q Kiv nq| Zvici c‡Yï g~‡jï mv‡_ exgv,
fvov Ges j¨vwÛs PvR© †hvM Ki‡j ïévqb‡hvM¨ g~j¨ cvIqv hvq| Zvici, Avg`vwb
ïé, †i¸‡jUix wWDwU Ges m¤ú~iK ï‡éi cwigvY wbY©q Kiv nq| ïévqb‡hvM¨ g~j¨,
Avg`vwb ïé, †i¸‡jUix wWDwU Ges m¤ú~iK ïé †hvM K‡i †h g~j¨ cvIqv hvq †m
g~j¨ n‡jv Òg~mK‡hvM¨ g~j¨Ó| ZvB, GB avivq DwjøwLZ Òg~mK‡hvM¨ g~j¨Ó Gi ¯’‡j
Òïévqb‡hvM¨ g~j¨Ó cÖwZ¯’vcb Kiv Avek¨K|
cÖ¯Íve-21
aviv 32 G Dc-aviv (4) Gi ci bZzb Dc-aviv mwbœ‡ek Kivi cÖ¯Íve
aviv 32 G Dc-aviv (4) Gi ci wb¤œiƒc Dc-aviv mwbœ‡ek Kivi cÖ¯Íve KiwQ:
Ò(4K) †Kv‡bv c‡Yï DcKiY-Drcv` mnM †NvlYvq mvwf©wms Ges hš¿vsk
AšÍfy³© _vKv Ges cY¨wU mieiv‡ni mgq g~mK Pvjvbc‡Î Iqv‡iw›Ui welq my¯úóiƒ‡c
D‡jøL _vKv mv‡c‡ÿ wbw`©ó †gqv‡` webvg~‡j¨ mvwf©wms Kiv Ges hš¿vsk
cÖwZ¯’vcb/ms‡hvRb Kivi †ÿ‡Î f¨vU cÖ‡hvR¨ nB‡e bv|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: †Kv‡bv cY¨ wewµ Kivi mgq wbw`©ó †gqv‡ì Rb¨ mvwf©m Ges
hš¿vs‡ki Iqv‡iw›U cÖ`vb Kiv eZ©gvb weµq eë¯’vi GKwU ev¯Íe w`K| Gfv‡e hw`
Iqv‡iw›U cÖ`vb Kiv nq Zvn‡j g~j c‡Yï g~j¨ †NvlYvq mvwf©wms Ges hš¿vsk D‡jøL
_vK‡Z n‡e| cY¨ wewµ Kivi mgq Bmy¨K…Z f¨vU Pvjv‡b Zv my¯úófv‡e D‡jøL Ki‡Z
n‡e| †Kv‡bv cY¨ wewµi ci webvg~‡j¨ mvwf©wms Kiv Ges hš¿vsk cÖwZ¯’vcb/ms‡hvRb
Kivi wel‡q f¨vU AvB‡b †Kv‡bv weavb bv _vKvq gvV ch©v‡q †ek RwUjZvi m„wó nq|
ZvB, mnRxKi‡Yi cÖ‡qvR‡b aviv 32 G Dc-aviv (4) Gi ci D³iƒc Dc-aviv (4K)
mwbœ‡ek Kivi cÖ¯vÍ e Kiv n‡q‡Q|
cÖ¯Íve-22
aviv 37 wejyß Kivi cÖ¯Íve
aviv 37 wejyß K‡i ÒwMd&U fvDPviÓ-‡K ÒA_©Ó Gi msÁvi g‡a¨ AšÍf³
©y Kivi cÖ¯Íve
KiwQ|
cÖ¯Ív‡ei c‡ÿ hyw³: G ai‡bi Kvh©µg Avgv‡ì A_©bxwZ‡Z GLbI †Zgb Pvjy nqwb|
wMd&U fvDPvi cÖ`vb Kivi mgq A‡bK †ÿ‡ÎB eySv hv‡e bv †h, wMd&U fvDPvi w`‡q
f¨vU‡hvM¨ mieivn †bqv n‡e, bvwK f¨vUgy³ mieivn †bqv n‡e| wMd&U fvDPvi Bmy¨
Kivi mgq hw` f¨vU †bqv nq, Zvn‡j mieivn †`qvi mgq Zv n«vm Kivi cÖ‡qvRb nq
hv wKQzUv n‡jI RwUjZv m„wó K‡i| wMd&U fvDPvi Bmy¨ Kivi ci Zv †Kv‡bv Kvi‡Y
evwZj KivI n‡Z cv‡i ev †dir †bqv n‡Z cv‡i| ZvB, wMd&U fvDPvi‡K A‡_©i g‡Zv
we‡ePbv KivB DËg| wMd&U fvDPvi Gi wecix‡Z mieivn †`qvi mgq f¨vU cÖ`vb Kiv
AwaKZi myweavRbK I hyw³hy³| wMd&U fvDPvi A‡_©i g‡Zv eëüZ nq| ZvB, aviv
2 Gi `dv (5) G ÒA_©Ó Gi msÁvq wMd&U fvDPvi AšÍf³ ©y Kiv hvq|
cÖ¯Íve-23
aviv 39(2) cÖwZ¯’vcb Kivi cÖ¯vÍ e
aviv 39 Gi Dc-aviv (2) wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve KiwQ:
Ò(2) cwi‡ekK ev cÖwZwbwai wbKU g~j¨Qvo cÖ`vb Kwiqv weµxZ wU‡K‡Ui †ÿ‡Î Dnvi
g~j¨ nB‡e g~j¨Qvomn g~j¨Ó|
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 39(2) G jUvix, jvKx Wª BZ¨vwì †ÿ‡Î g~j¨Qvo cÖ`vb K‡i
wewµ Ki‡j †Kvb& g~‡jï Ici f¨vU Av‡ivwcZ n‡e †m weavb ewY©Z n‡q‡Q| GLv‡b
D‡jøL i‡q‡Q Òg~j¨Qvo wnmv‡e MYbv bv KwiqvÓ| cÖK…Zc‡ÿ D³ Dc-aviv gg©v_© n‡jv,
g~j¨Qvomn g~‡jï Ici f¨vU Av‡ivwcZ n‡e| aviv 38 G †Uwj‡hvMv‡hvM `ªe¨ wewµi
†ÿ‡Î g~j¨Qvomn g~j¨ n‡jv f¨vU‡hvM¨ g~j¨ hv GKB ai‡bi cwiw¯’wZ| ZvB, GB
DcavivwU D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯vÍ e Kiv n‡q‡Q|
cÖ¯vÍ e-24
aviv 43(3) †_‡K ÒAwbewÜZÓ kãwU wejyß Kivi cÖ¯Íve
aviv 43 Gi Dc-aviv (3) G ÒAwbewÜZÓ kãwU eënvi Kivi cÖ‡qvRb †bB e‡j g‡b
nq| KviY, cvIbv`vi wbewÜZ n‡Z cv‡i| †hgb, e¨vsK wbewÜZ nq| GB avivi
K‡imcwÛs wewa 24 G ÒAwbewÜZÓ kãwU eënvi Kivi d‡j GB weavb Kivi †h A_©
Zvi e¨vcKZv nvwi‡q †M‡Q e‡j cÖZxqgvb nq| ZvB, aviv 43 Gi Dc-aviv (3) G
ÒAwbewÜZÓ kãwU wejyß Kivi mycvwik KiwQ|
cÖ¯Íve-25
aviv 45 cÖwZ¯’vc‡bi cÖ¯Íve
aviv 45 wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve KiwQ:
Ò45| mieiv‡ni Dci cÖ‡`q bxU Ki wbiƒcY I cwi‡kva c×wZ|―(1)
†Kvb Ki †gqv‡` Ki`vZv KZ©„K cÖ‡`q bxU K‡ii cwigvY wbgœewY©Z c×wZ‡Z
`vwLjc‡Îi gva¨‡g wbiƒcY Kwi‡Z nB‡e, h_v:Ñ
(K) D³ Ki †gqv‡` cÖ`Ë mKj mieiv‡ni Dci cÖ‡`q Drcv` Ki Ges
m¤ú~iK ïé †hvM Kwiqv;
(L) D³ Ki †gqv‡` AwR©Z mKj DcKi‡Yi Dci cÖvc¨ †iqvZ `dv (K)
Abymv‡i wbiƒwcZ †hvMdj nB‡Z we‡qvM Kwiqv;
(M) D³ Ki †gqv‡` cwi‡kva‡hvM¨ mKj e„w×Kvix mgš^q `dv (L) Abymv‡i
cÖvß w¯’wZi mv‡_ †hvM Kwiqv; Ges
(N) D³ Ki †gqv‡` cÖvc¨ mKj n«vmKvix mgš^q `dv (M) Abymv‡i cÖvß
w¯’wZ nB‡Z we‡qvM Kwiqv|
(2) Dc-aviv (1) G DwjøwLZ c×wZ‡Z wbiƒwcZ bxU Ki, D³ Ki †gqv‡ì
`vwLjcÎ †ck Kwievi c~‡e©, wba©vwiZ c×wZ‡Z h_vh_ A_©‣bwZK †Kv‡W miKvix
†KvlvMv‡i Rgv cÖ`vb Kwi‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 45(1) Gi `dv (L), (M) Ges (N) ms‡kva‡bi cÖ‡qvRb
i‡q‡Q e‡j g‡b nq| `dv (L)‡Z ejv n‡q‡Q †h, `dv (K) Gi Aaxb wbiƒwcZ Ki
†hvMdj n‡Z we‡qvM Ki‡Z n‡e| wKš‘ `dv (M) Ges (N)‡Z wK‡mi mv‡_ †hvM Ki‡Z
n‡e Ges we‡qvM Ki‡Z n‡e Zv D‡jøL Kiv nqwb| Zv D‡jøL Kiv bv n‡j welqwU
A¯úó †_‡K hvq| ZvQvov, `dv (L) Gi wØZxq jvB‡b ÒKiÓ kãwUi cÖ‡qvRb †bB
e‡j g‡b nq| GB avivq ewY©Z †hvM-we‡qvM m¤úbœ Ki‡Z n‡e `vwLjc‡Îi gva¨‡g Zv
†Kv_vI D‡jøL †bB| ZvB, mnR‡eva¨ Ges Av‡iv A_©en Kivi D‡Ï‡k¨ aviv-45
D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯vÍ e Kiv n‡q‡Q|
cÖ¯Íve-26
aviv 46(1) G ms‡kva‡bi cÖ¯Íve
aviv 46 Gi Dc-aviv (1) Gi Z…Zxq jvB‡b eëüZ Òcwi‡kvwaZÓ kãwU wejyß Kivi
mycvwik KiwQ A_ev Òcwi‡kvwaZÓ Gi ci Òev cwi‡kvwaZe¨Ó mwbœ‡ek Kivi mycvwik
KiwQ|
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 46 Gi Dc-aviv (1) G D‡jøL i‡q‡Q †h, cwi‡kvwaZ
DcKiY Ki †iqvZ MªnY Kwi‡Z cvwi‡eb| GB weav‡bi d‡j gvV ch©v‡q A‡bK
RwUjZvi m„wó n‡q‡Q| DcKi‡Yi g~j¨ Ges Zvi Ici cÖ‡hvR¨ f¨vU cwi‡kva Kivi
mv‡_ †iqvZ †bqv‡K m¤úwK©Z Kiv †gv‡UI ev¯Íem¤§Z bq| g~j¨ cwi‡kva Kiv nq
†µZv-we‡µZvi g‡a¨ Avjvc-Av‡jvPbv Ges eëmvqxK m¤ú‡K©i wfwË‡Z| eëmvqxK
†jb-‡`b A‡bK †ÿ‡ÎB bM‡` nq bv, Zv evwK‡Z nq| wKš‘ †iqvZ †bqvi mgqmxgv
n‡jv cieZx© Pvi Ki †gqv`| ZvB, Pvi Ki †gqv‡ì g‡a¨ †iqvZ wb‡q wb‡Z n‡e|
mieivnKvix‡K AvDUcyU f¨vU cwi‡kva Ki‡Z n‡e| ZvB GLv‡b Lye †ewk Awbq‡gi
my‡hvM †bB| nq‡Zv mgq GKUz Kg-‡ewk ìKvi n‡Z cv‡i| GB ¯^vaxbZvUzKz
mieivnKvixi _vK‡Z n‡e| Zv bv n‡j A_©‣bwZK Kvh©µg e¨vnZ n‡e| 1991 m‡bi
f¨vU AvB‡bi AvIZvq Ggb weavb wQj bv| ZvQvov, †h g~j Bs‡iwR Lmovi Ici wfwË
K‡i bZzb f¨vU AvBb cÖYqb Kiv n‡q‡Q †m Lmov‡ZI Ggb weavb wQj bv| D³
Lmovi cÖ‡qvRbxq Ask wb‡gœ D×…Z Kijvg:
"Credit for input tax.—
(1) Except as provided otherwise, a registered person is entitled to an
input tax credit for the VAT imposed on a taxable supply or import if, and
to the extent that,
(a) the supply was made to, or the import was made by, the
person
(i) in the course of the person’s economic activity; and
(ii) for the purpose of taxable supplies made, or to be made
by, the person; and
(b) the person paid, or is liable to pay, the consideration for the
supply."
GLv‡b h_v_©B ejv n‡q‡Q "the person paid, or is liable to pay"| ZvB, aviv 46 Gi
Dc-aviv (1) Gi Z…Zxq jvB‡b eëüZ Òcwi‡kvwaZÓ kãwU wejyß Kivi mycvwik KiwQ
A_ev Òcwi‡kvwaZÓ Gi ci Òev cwi‡kvwaZe¨Ó mwbœ‡ek Kivi mycvwik KiwQ| A_©vr
"paid, or is liable to pay"|
cÖ¯Íve-27
aviv 46(3) G ms‡kva‡bi cÖ¯Íve
aviv 46 Gi Dc-aviv (3) Gi `dv (M)-‡Z Òmgwš^Z Ki PvjvbcÎ GesÓ kãmg~n
wejyß Kivi mycvwik KiwQ; KviY, eZ©gv‡b Avi D³iæc PvjvbcÎ †bB| eZ©gv‡b D³
`wjjwUi wk‡ivbvg n‡jv ÒDr‡m Ki KZ©b mb`cÎ [g~mK-6.6]Ó|
cÖ¯Íve-28
aviv 46(3)(O) G ms‡kva‡bi cÖ¯Íve
aviv 46 Gi Dc-aviv (3) Gi `dv (O)-‡Z ÒM¨vm, cvwb, we`y¨r I †Uwj‡dvb †mevi
IciÓ kãmg~n Gi ¯’‡j ÒM¨vm, cvwb, we`y¨r, †Uwj‡dvb, e¨vswKs, wmGÛGd, †d«BU
d‡ivqvW©vi, wegv, wkwcs G‡R›U I e›ì KZ©„cÿ †mevi IciÓ cÖwZ¯’vcb Kivi
mycvwik KiwQ|
cÖ¯Íve-29
aviv 47 cÖwZ¯’vc‡bi cÖ¯Íve
aviv 47 wb¤œiƒ‡c cÖwZ¯’vc‡bi cÖ¯vÍ e KiwQ:
Ò47| AvswkK DcKiY Ki †iqvZ|―(1) †hB †ÿ‡Î †Kv‡bv wbewÜZ e¨w³
Av`k© nv‡ii mieivn, k~b¨ nv‡ii mieivn, n«vmK…Z nv‡ii mieivn, wba©vwiZ cwigvY
f¨vUwewkó mieivn Ges Ae¨vnwZcÖvß mieiv‡ni g‡a¨ GKvwaK mieivn cÖ`vb K‡i;
†mB †ÿ‡Î DcKiY Ki †iqvZ msµvšÍ welq wb‡¤œi Dc-avivmg~n Abyhvqx eëw¯’Z
nB‡e|
(2) †Kv‡bv Ki-†gqv‡` †Kv‡bv wbewÜZ e¨w³i †iqvZ‡hvM¨ mieiv‡ni cwigvY,
†iqvZ‡hvM¨ bq Ggb mieiv‡ni cwigvY Ges GB `yB Gi AbycvZ wbY©q Kwiqv †mB
Ki-‡gqv‡ì †gvU †iqvZ‡hvM¨ DcKiY K‡ii cwigvY nB‡Z D³ AbycvZ Abyhvqx
†iqvZ MªnY Kwi‡Z nB‡e|
(3) A_©-eQ‡ii †kl Ki-‡gqv‡` Dc-aviv (2) Abyhvqx weMZ 12 gv‡mi wnmve
GK‡Î m¤úbœ Kwiqv cÖvß wnmv‡ei mv‡_ B‡Zvc~‡e© wbYx©Z 12 gv‡mi wnmv‡ei cÖ‡qvRbxq
mgš^q mvab Kwi‡Z nB‡e|
(4) Dc-aviv (2) Gi D‡Ïk¨c~iYK‡í, Av`k© nv‡ii mieivn Ges k~b¨ nv‡ii
mieivn †iqvZ‡hvM¨ mieiv‡ni g‡a¨ AšÍfy³© nB‡e; n«vmK…Z nv‡ii mieivn, wba©vwiZ
cwigvY f¨vUwewkó mieivn Ges Ae¨vnwZcÖvß mieivn †iqvZ‡hvM¨ bq Ggb
mieiv‡ni g‡a¨ AšÍf©y³ nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 Gi aviv 47 G
AvswkK DcKiY Ki †iqvZ wel‡q weavb ewY©Z n‡q‡Q| Z‡e, GB avivq welqwU ¯úó
n‡q‡Q e‡j g‡b nq bv| AvswkK DcKiY Ki †iqvZ ej‡Z Kx eySvq, †gvU †iqv‡Zi
KZUzKz AvswkK †iqvZ †bqv hv‡e, †Kvb& bxwZgvjvi wfwË‡Z AvswkK DcKiY Ki
†iqv‡Zi cwigvY wba©viY Ki‡Z n‡e, Kx c×wZ‡Z AvswkK DcKiY Ki †iqvZ wb‡Z
n‡e BZ¨vw` welq Av‡iv ¯úó nIqvi cÖ‡qvRb i‡q‡Q| AvswkK †iqv‡Zi cwiw¯’wZ
n‡jv, aiæb GKRb wbewÜZ e¨w³ bvbv ai‡bi A_©‣bwZK Kg©KvÐ cwiPvjbv Ki‡Z
cv‡ib| aiæb, wZwb 1wU cY¨ wewµ K‡ib hvi Ici 15% f¨vU cÖ‡hvR¨ i‡q‡Q| Avi
GKwU cY¨ wewµ K‡ib hvi Ici 5% f¨vU cÖ‡hvR¨ i‡q‡Q| Avi GKwU cY¨ wewµ
K‡ib hvi Ici f¨vU cÖ‡hvR¨ †bB| †Kv‡bv GKwU DcKiY GB GKvwaK c‡Y¨ eënvi
Kiv n‡q‡Q hvi cwigvY nq‡Zv wbiƒcY Kiv m¤¢e n‡e wKš‘ wKQz †mev GB GKvwaK
c‡Y¨ eënvi Kiv n‡q‡Q hvi cwigvY wbY©q Kiv `~iƒn| A_©vr DcKiY me c‡Y¨
eënvi Kiv n‡q‡Q| wKš‘ wZwb †iqvZ cv‡eb ïaygvÎ 15% f¨vU‡hvM¨ †h cY¨ wewµ
K‡i‡Qb †m c‡Y¨ †h DcKiY eënvi Kiv n‡q‡Q †m DcKi‡Yi Ici †h f¨vU
cwi‡kva Kiv n‡q‡Q †mUzKz| Gi cwigvY wbY©q Kiv‡K ejv nq AvswkK DcKiY Ki
†iqvZ| GB cwigvY mwVKfv‡e wbY©q Kiv cÖvq Am¤¢e| ZvB, wewfbœ c×wZ‡Z, †Kv‡bv
†Kv‡bv f¨vU eë¯’vq m~Î cÖ‡qvM K‡i GB cwigvY wbY©q Kiv nq| †hme f¨vU eë¯’vq
÷¨vÛvW© nvi Qvov Ab¨ †Kv‡bv nvi †bB Ges Ae¨vnwZ Kg †mme f¨vU eë¯’vq D³
m~Î cÖ‡qvM K‡i AvswkK DcKiY Ki †iqvZ MªnY Kiv mnR I m¤¢e| †h g~j Bs‡iwRi
wfwË‡Z GB avivwU MVb Kiv n‡q‡Q Zv n‡jv ÷¨vÛvW© f¨vU eë¯’vi cwi‡cÖwÿZ|
Avgv‡ì †`‡ki f¨vU eë¯’vq A‡bK¸‡jv n«vmK…Z nvi i‡q‡Q, Ae¨vnwZ A‡bK,
ZvQvov Avgv‡ì wnmve eë¯’vI Lye ¯^”Q bq †h f¨vU‡hvM¨ Ges f¨vUgy³ mieivn
mwVKfv‡e `ªæZ c„_K Kiv hv‡e; Gme Kvi‡Y Avgv‡ì f¨vU eë¯’vq Dc‡i ewY©Z m~Î
cÖ‡qvM Kiv mnR bq| bZzb f¨vU AvBb ev¯Íevqb n‡jI Avgv‡ì Rvbvg‡Z gvV ch©v‡q
GLbI D³ m~Î cÖ‡qvM K‡i AvswkK DcKiY Ki †iqvZ †bqvi cÖPjb nqwb|
mvaviYZ eZ©gv‡b gvV ch©v‡q hviv AvswkK DcKiY Ki †iqvZ †bb, Zviv †Kv‡bv gv‡m
15% Ges f¨vUgy³ mieivn †gvU mieiv‡ni KZ kZvsk Zv wnmve K‡i †iqvZ‡hvM¨
cwigv‡Yi ZZ kZvsk †iqvZ wb‡q †bb| RwUjZvi Kvi‡Y A‡b‡K AvswkK DcKiY
Ki †iqvZ †bb bv ev wb‡Z cv‡ib bv| hv‡nvK, G ch©v‡q Avgiv 1991 m‡bi f¨vU
AvB‡bi AvIZvq AvswkK DcKiY Ki †iqv‡Zi c×wZ wK wQj Zv Av‡jvPbv Ki‡ev
Ges me‡k‡l welqwU mnR I ev¯Íevqb‡hvM¨ Kivi R‡b¨ wKQz mycvwik †ck Ki‡ev|
g~j¨ ms‡hvRb Ki AvBb, 1991 Gi AvIZvq

AvswkK DcKiY Ki †iqvZ †bqvi c×wZ
g~j¨ ms‡hvRb Ki AvBb, 1991 Gi AvIZvq AvswkK DcKiY Ki †iqvZ †bqvi
weavb wQj| Zv n‡jv, hw` †Kv‡bv wbewÜZ e¨w³ GKB cÖv½b n‡Z f¨vUhy³ Ges
f¨vUgy³ Dfq ai‡bi cY¨ mieivn Ki‡Zb, Zvn‡j wZwb f¨vUhy³ c‡Y¨ eëüZ
DcKi‡Yi Ici †iqvZ †c‡Zb wKš‘ f¨vUgy³ c‡Y¨ eëüZ DcKi‡Yi Ici †iqvZ
†c‡Zb bv| Z‡e, GKB cÖv½‡b `yÕai‡bi c‡Y¨ KZUzKz K‡i DcKiY eënvi Kiv
n‡q‡Q Zvi wnmve BZ¨vw` Avjv`vfv‡e ivLv m¤¢e nq bv| ZvB, Giƒc‡ÿ‡Î GKwU
c×wZ Aej¤^b Kiv n‡Zv| Zv n‡jv, wbewÜZ e¨w³ DcKiY wbewÜZ cÖv½‡b Avbvi ci
me DcKi‡Yi Ici †iqvZ wb‡q wb‡Zb| Gici wZwb Drcv`b Ki‡Zb| Drcv`b K‡i
weµx Ki‡Zb| weµx Kivi mgq wZwb f¨vUhy³ c‡Yï Ici f¨vU cwi‡kva Ki‡Zb,
Avi f¨vUgy³ c‡Yï Ici f¨vU cwi‡kva Ki‡Zb bv| f¨vUhy³ cY¨ weµx K‡i †h‡nZz
f¨vU cwi‡kva Ki‡Zb, †m‡nZz IB c‡Yï Ici c~‡e© DcKiY Ki †iqvZ †bqv •ea
n‡Zv| wKš‘ f¨vUgy³ c‡Yï wewµi Ici wZwb f¨vU cwi‡kva Ki‡Zb bv| ZvB, IB
c‡Yï Ici wZwb DcKiY Ki †iqvZ cv‡eb bv| wKš‘ wZwb cÖ_‡g hLb DcKiY
wbewÜZ cÖv½‡b cÖ‡ek Kwi‡q‡Qb ZLb me DcKi‡Yi Ici †iqvZ wb‡q‡Qb| ZvB,
weµx Kiv f¨vUgy³ c‡Yï Ici AvbycvwZK nv‡i hZUzKz DcKiY eënvi Kiv n‡q‡Q,
ZZUzKz DcKi‡Yi Ici †h cwigvY †iqvZ c~‡e© †bqv n‡q‡Q Zv wbw`©ó c×wZ‡Z KZ©b
Ki‡Z n‡Zv| D‡jøL¨, `ywU c‡Yï DcKiY-Drcv` m¤úK© ev mnM †NvlYv (g~j¨
†NvlYv) `vwLj Ki‡Z n‡Zv| †NvlYv Abymv‡i weµq Kiv f¨vUgy³ c‡Yï Dci
KZUvKv c~‡e© †iqvZ †bqv n‡q‡Q Zv wbY©q K‡i KZ©b Kiv n‡Zv| Gfv‡e KZ©b Ki‡Z
Ki‡Z me‡k‡l ùvov‡Zv GB †h, ïaygvÎ f¨vUhy³ c‡Y¨ eëüZ DcKi‡Yi Ici wZwb
†iqvZ wb‡q‡Qb; Avi f¨vUgy³ c‡Yï DcKi‡Yi Ici wZwb †iqvZ †bbwb| Z‡e,
†mevi †ÿ‡Î Gfv‡e †iqvZ wb‡Z RwUjZv wQj| KviY, †mevi †ÿ‡Î g~j¨ †NvlYv wQj
bv| ZvQvov, ÷¨vÛvW© nv‡ii mieivn Ges nªvmK…Z nv‡ii mieivn GKmv‡_ cÖ`vb
Ki‡j Gfv‡e †iqvZ wb‡Z RwUjZv wQj| ZvB, 1991 m‡bi f¨vU AvB‡bi AvIZvq
AvswkK DcKiY Ki †iqvZ †bqv e¨vcKfv‡e cÖPwjZ wQj bv|
1991 m‡bi f¨vU wewai wewa 19(3) G AvswkK DcKiY Ki †iqvZ †bqvi †h c×wZ
wQj Zv mnR‡eva¨ wQj KviY, Zv wQj eY©bv AvKv‡i| hwÌ †m c×wZ‡Z cÖ_‡gB me
†iqvZ w`‡q †`qv n‡Zv hv ivR‡¯î Rb¨ †d«Ûjx wQj bv| cieZx©‡Z cÖwZ gv‡m †h
†iqvZ cÖvc¨ bq Zv KZ©b Kiv n‡Zv hv †iqvZ MªnYKvix‡ì Rb¨ myweavRbK wQj|
bZzb f¨vU AvB‡b AvswkK DcKiY Ki †iqvZ †bqvi Rb¨ m~‡Îi gva¨‡g ewY©Z c×wZi
me©‡kl djvdj ejv hvq GKB| Z‡e, G c×wZ‡Z cÖ_‡gB me †iqvZ w`‡q †`qv nq
bv; eis wewµ Kivi ci †iqvZ †`qv nq| ZvQvov, eZ©gvb c×wZ‡Z eQi †k‡l GK
eQ‡ii wnmve K‡i cÖ‡qvRbxq mgš^q Ki‡Z n‡e; Avi Av‡Mi c×wZ‡Z avivevwnKfv‡e
Zv Pj‡Z _vK‡Zv| eZ©gvb eë¯’v ivR‡¯î Rb¨ myweavRbK|
†h g~j Bs‡iwR fvm©vb‡K wfwË a‡i bZzb f¨vU AvBb cÖ¯Z
‘ Kiv n‡qwQj †m fvm©v‡b
AvswkK DcKiY Ki †iqvZ mswkøó aviv †Kgb wQj Zv Rvbv cÖvmw½K| D³ aviv wb‡gœ
mwbœ‡ek Kiv n‡jv|
"Partial input tax credit.—
Credit must reflect expenditure incurred
(1) Where a registered person pays or is liable to pay only part of the
consideration for a taxable supply, any input tax credit to which the person is
entitled shall be calculated only by reference to the amount the person pays or is
liable to pay.
Inputs not used wholly for taxable supplies
(2) A registered person who, in a tax period, is entitled to an input tax credit
for an import or acquisition but is not entitled to the full input tax credit, shall
determine its entitlement to input tax credits for all such imports or acquisitions
under subsection (3).
(3) For each tax period, the sum of the input tax credits allowed for the
imports or acquisitions to which this section relates is calculated according to
the following formula
T
I X
A
where
I is the total amount of input tax incurred on imports or acquisitions to
which this subsection relates and for which a credit is sought in the tax
period;
T is the value of all the taxable supplies made by the registered person
during the tax period; and
A is the value of all the supplies made by the registered person during
the tax period;
(4) In applying subsection (3), including as specified in subsection (5),
(a) supplies made through an economic activity carried on at a fixed
place outside Bangladesh shall not be included in A or T in the
formula unless, under Chapter 6, those supplies are made in
Bangladesh; and
(b) the fraction T/A shall be rounded as follows
(i) if it is more than 0.90, by rounding up to one;
(ii) if it is less than 0.10, by rounding down to zero;
Example: X is a company that supplies both taxable and exempt supplies.
In May, X’s total revenue from supplies made in that month is
taka 16.5 lakhs, including VAT. Of this, taka 5 lakhs is consideration for
exempt supplies, and so includes no VAT. The remaining taka 11.5 lakhs is
the total consideration for taxable supplies, and so includes taka 1.5 lakhs
for VAT imposed on the supplies. The value of these supplies is thus
taka (11.5 – 1.5) = 10 lakhs. X makes no supplies that are neither taxable
nor exempt.
During May, X also paid taka 9.2 lakhs, including VAT, on taxable
acquisitions. Its input tax from acquisitions was thus the tax fraction of
9.2 lakhs, or taka 1.2. In addition, X paid taka 15,000 lakhs VAT on taxable
imports of goods. X’s total input tax for May is thus taka 1.35 lakhs.
X is able to identify that some of the imports and acquisitions relate solely
to making taxable supplies. The input tax on these, which is fully creditable,
is 85,000 lakhs.
None of the imports or acquisitions relates solely to making exempt
supplies. Thus, X must apportion the remaining taka 50,000 lakhs input tax
because it relates to both the taxable and the exempt supplies X makes. The
amount that X can apportion, using the formula above, is
(15 - 5)
50,000 X
15
= 50,000 X 0.67
= 33,334
(5) The input tax credits allowed to a person under subsection (3) for a tax
period shall be provisional, and at the end of each calendar year, an annual
adjustment shall be made, which shall be calculated as follows:
(a) add up all the amounts allowed as input tax credits under
subsection (3) in each of the twelve tax periods occurring during
that calendar year;
(b) apply the formula in subsection (3) as if references in the
definitions of “I”, “A”, and “E” to “the tax period” were a
reference to the relevant calendar year;
(c) work out the amount of the adjustment by subtracting the amount
worked out under paragraph (b) from the amount worked out under
paragraph (a);
(d) if the adjustment so calculated is a positive amount, an increasing
adjustment equal to that amount must be made in the taxable
person’s VAT return for the third tax period in the following
calendar year, or such earlier tax period as the Board prescribes;
(e) if the adjustment so calculated is a negative amount, the person is
allowed a decreasing adjustment for that amount in the VAT return
for the third tax period in the following calendar year, or such
earlier tax period as the Commissioner reasonably allows.
(6) Where a registered person supplies financial services that are partly
taxable and partly exempt because the consideration for the services is partly an
explicit fee and partly an implicit profit made on the spread between transactions
with different persons, the amount to be included in both T and A in the formula
in paragraph (3) must be such as to give a true and accurate reflection of the
extent to which the person’s inputs are used to make taxable supplies.
(7) The Board may prescribe methods for suppliers of financial services to
calculate what proportion of their input tax is reasonably attributable to the
making of taxable supplies, and such prescribed methods shall prevail over the
method in this section."
Dc‡i mwbœ‡ewkZ g~j Bs‡iwR fvm©v‡bi avivi Dc-aviv (6) I (7) G financial
services AšÍf©y³ i‡q‡Q| ZvB, D³ fvm©v‡b financial services Gi msÁv †`qv wQj|
wKš‘ Avgv‡ì eZ©gvb AvB‡bi aviv 47(4)(N) Ges wewa 26(3) I 26(4) G ÒAvw_©K
†mevÓ ewY©Z ev wb‡`©wkZ n‡jI Avw_©K †mevi †Kv‡bv msÁv †`qv nqwb| Z‡e,
GmAviI Øviv msÁvwqZ Òe¨vswKs I bb-e¨vswKsÓ †mev financial services †mevi
KvQvKvwQ| D³ fvm©vb Abymv‡i financial services Gi msÁv wbgœiƒc:
“financial services” means
(a) the granting, negotiating, and dealing with loans, credit, credit
guarantees, and security for money, including management of
loans, credit, or credit guarantees by the grantor;
(b) transactions concerning money, deposit and current accounts,
payments, transfers, debts, cheques, or negotiable instruments,
other than debt collection and factoring;
(c) transactions relating to financial derivatives, forward contracts,
options to acquire financial instruments, and similar arrangements;
(d) transactions relating to shares, stocks, bonds, and other securities,
but not including custody services;
(e) the grant or transfer of ownership of an interest in a scheme
whereby provision is made for the payment or granting of benefits
by a benefit fund, provident fund, pension fund, retirement annuity
fund or preservation fund,
but does not include a supply of the services of arranging for or facilitating
any of the above services;”
Dc‡ii Av‡jvPbvi mvigg© ùvovq †h, eZ©gvb AvB‡bi AvswkK DcKiY Ki †iqvZ
†bqvi c×wZ‡Z AmsMwZ i‡q‡Q| G weavbwU DbœZ f¨vU eë¯’v †_‡K †bqv †hLv‡b
n«vmK…Z nvi †bB ev Kg Av‡Q, Ae¨vnwZ Kg Av‡Q, wnmve eë¯’v ¯^”Q; †m eë¯’vq
Giƒc weavb Kvh©Ki Kiv m¤¢e| Z‡e, Avgv‡ì f¨vU eë¯’vq Giƒc weavb Kvh©Ki Kiv
`~iƒn n‡e| `ytLRbK n‡jI mZ¨ †h, bZzb f¨vU AvBb Kvh©Ki n‡jI aviv 47 G ewY©Z
AvswkK DcKiY Ki †iqvZ †bqvi G weavb Avgv‡ì Rvbvg‡Z gvV ch©v‡q Kvh©Ki
nqwb| Avgv‡ì Rvbvg‡Z, gvV ch©v‡q GLb †hfv‡e AvswkK DcKiY Ki †iqvZ †bqv
n‡”Q Zv c~‡e©i c×wZ Ges eZ©gvb c×wZi gvSvgvwS| Zv n‡jv, †h‡nZz eZ©gv‡b
Av‡Mi g‡Zv PjwZ wnmve †iwR÷vi †bB; ZvB, me †iqvZ cÖ_‡g wb‡q †bqv nq bv|
mieivn †`qvi c‡i AvswkK DcKiY Ki †iqvZ †bqv nq| Z‡e, Zv †bqv nq aviv 47
G ewY©Z m~Î cÖ‡qvM K‡i bq| †Kv‡bv gv‡mi †gvU DcKiY Ki †iqv‡Zi cwigvY wnmve
Kiv nq, †gvU f¨vU‡hvM¨ mieiv‡ni cwigvY wnmve Kiv nq Ges †gvU f¨vUgy³
mieiv‡ni cwigvY wnmve Kiv nq| f¨vU‡hvM¨ Ges f¨vUgy³ mieiv‡ni AbycvZ wnmve
Kiv nq| Zvici †m AbycvZ Abymv‡i, †m gv‡mi †gvU †iqv‡Zi cwigvY n‡Z AvswkK
†iqvZ wb‡q †bqv nq| G eë¯’vI mevB Aej¤^b Ki‡Z cv‡ib bv| hv‡ì aviYv fv‡jv
Ges Awdmvi‡K eywS‡q wb‡Z cv‡ib, Zviv wb‡Z‡Qb; Avi hviv †miKg bb, Zviv wb‡Z
cvi‡Qb bv| Gfv‡e GKUv gvbm¤§Z f¨vU eë¯’v ¯’vcb Kiv hv‡e bv| ZvB, AvswkK
DcKiY Ki †iqvZ †bqv eZ©gv‡b gvV ch©v‡q e¨vcKfv‡e cÖPwjZ †bB| wKš‘ GKUv
gvbm¤§Z f¨vU eë¯’v wbg©v‡Yi c~e©kZ© n‡jv, hvi hZUzKy †iqvZ cÖvc¨ nq Zv Zv‡K
w`‡q w`‡Z n‡e| ivR¯^ Avni‡Yi •bwZKZv (ethics) n‡jv, b¨vqm½Z cwigvY ivR¯^
Av`vq Ki‡Z n‡e| A_©vr miKv‡ii hv cÖvc¨ Zv mwVK cwigvY AvniY Ki‡Z n‡e Ges
Ki`vZvi hv cÖvc¨ Zv mwVKfv‡e Zv‡K w`‡q w`‡Z n‡e| G †cÖwÿ‡Z AvB‡bi aviv 47
D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯vÍ e Kiv n‡q‡Q|
Dc‡iv³fv‡e aviv 47 cÖwZ¯’vcb Kiv n‡j †Kv‡bv wba©viY Kivi cÖ‡qvRb n‡e bv;
ZvB, wewa 26 wejyß Ki‡Z n‡e| ZvQvov, wewa 27 Gi Dc-wewa (3) Ges (5)
ms‡kvab Kivi cÖ‡qvRb n‡e| Avkv Kwi, GB weavb Abymv‡i AvswkK DcKiY Ki
†iqvZ †bqvi c×wZ mnR n‡e| ïaygvÎ 15% nv‡ii mieivn Ges 0% nv‡ii
mieiv‡ni wecix‡Z †iqvZ †bqv n‡e; Ab¨vb¨ mieiv‡ni wecix‡Z †iqvZ †bqv n‡e
bv| Avgv‡ì mycvwik n‡jv, GB c×wZ AšÍZc‡ÿ 1 eQi cixÿvg~jKfv‡e Kvh©Ki
Kiv hvq| Avkv Kwi, GB c×wZ‡Z DËg djvdj cvIqv hv‡e| Drcv` K‡ii Zzjbvq
†iqv‡Zi cwigvY A‡bK Kg n‡e| mK‡j GB c×wZ mn‡R Aej¤^b Ki‡Z cvi‡eb|
eySv Ges cwicvjb Kiv mnR n‡e; ZvB, eëmv-evÜe I ivR¯^-evÜe n‡e|
cÖ¯Íve-30
aviv 48 cÖwZ¯’vcb Kivi cÖ¯Íve
aviv 48 wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve KiwQ:
Ò48| mgš^q|―wbewÜZ e¨w³ wba©vwiZ cwigvY, kZ©, mgqmxgv I c×wZ‡Z wbgœewY©Z
†ÿ‡Î e„w×Kvix mgš^q―
(K) Dr‡m KZ©bK…Z g~j¨ ms‡hvRb Ki KZ©bKvixi †ÿ‡Î e„w×Kvix mgš^q;
(L) cÖwZ gv‡m MªnYK…Z AvswkK DcKiY Ki †iqv‡Zi wecix‡Z evrmwiK
cybtwnmve cÖYq‡bi d‡j cÖ‡hvR¨ e„w×Kvix mgš^q;
(M) e¨vswKs eë¯’vi gva¨‡g g~j¨ cwi‡kva bv Kwievi Kvi‡Y e„w×Kvix
mgš^q;
(N) e¨w³MZ D‡Ï‡k¨ eëüZ mieiv‡ni †ÿ‡Î eëüZ DcKi‡Yi wecix‡Z
M„nxZ †iqvZ e„w×Kvix mgš^q;
(O) wbewÜZ nIqvi ci DcKiY Ki I Ab¨vb¨ K‡ii e„w×Kvix mgš^q;
(P) wbeÜb evwZj Kivi Kvi‡Y e„w×Kvix mgš^q;
(Q) c~e©eZx© Ki-†gqv‡` Kg cwi‡kvwaZ Ki e„w×Kvix mgš^q;
(R) Kinvi n«vm cvIqvB mieivnKvix KZ©„K n«vmKvix mgš^q MÖn‡Yi Kvi‡Y
mieivnMÖxZvi e„w×Kvix mgš^q;
(S) Kinvi e„w× cvIqvi †ÿ‡Î mieivnKvixi e„w×Kvix mgš^q;
(T) my`, Rwigvbv, A_©`Ð, wd BZ¨vw` cwi‡kva msµvšÍ e„w×Kvix mgš^q;
(U) mieivn evwZj Kivi Kvi‡Y mieivn MÖnxZvi e„w×Kvix mgš^q;
(V) mieiv‡ni cY n«vm cvIqvi Kvi‡Y mieivn MÖnxZvi e„w×Kvix mgš^q;
(W) mieiv‡ni cY e„w× cvIqvi Kvi‡Y mieivnKvixi e„w×Kvix mgš^q;
(X) mieivnwU m¤ú~Y© ev Askwe‡kl mieivnKvixi wbKU †diZ cÖ`v‡bi
Kvi‡Y mieivn MÖnxZvi e„w×Kvix mgš^q;
(Y) mieiv‡ni cÖK…wZ cwieZ©‡bi Kvi‡Y mieivnwU Ae¨vnwZcÖvß ev k~b¨nvi
wewkó mieiv‡n cwiYZ nIqvB mieivn MÖnxZvi e„w×Kvix mgš^q;
(Z) c~e©eZ©x Ki †gqv‡` Kg cwi‡kvwaZ Ki e„w×Kvix mgš^q;
(_) mieivn MÖnxZv mgy`q ev AvswkK cY cwi‡kva bv Kwievi Kvi‡Y wbw`©ó
†gqv`v‡šÍ mieivnKvix KZ©„K wnmve ewn‡Z Acwi‡kvwaZ A‡_©i cwigvY
Ae‡jvcb Kwievi d‡j mieivn MªnxZvi e„w×Kvix mgš^q;
(`) Avcxj `v‡qi Kwievi Rb¨ aviv 121(2), 122(2) I 124(4) Gi Aaxb
cwi‡kvwaZe¨ K‡ii e„w×Kvix mgš^q;
(a) cybtexgvi wecix‡Z exgvKvix KZ©„K A_© cÖvwßi †cÖwÿ‡Z e„w×Kvix
mgš^q;
(b) exgv MÖnxZv KZ©„K A_© cÖvwßi †cÖwÿ‡Z e„w×Kvix mgš^q;
(c) my¯úófv‡e †evaMg¨ nq †h, wbewÜZ e¨w³i wbKU miKv‡ii †Kvb
cvIbvi m„wó nBqv‡Q, Ggb †Kvb Kvi‡Y e„w×Kvix mgš^q;
(d) wba©vwiZ Ab¨ †Kv‡bv e„w×Kvix mgš^q; Ges
wb¤œewY©Z †ÿ‡Î n«vmKvix mgš^q―
(K) AvMvg Ki wnmv‡e cwi‡kvwaZ A‡_©i n«vmKvix mgš^q;
(L) †Uwj‡hvMv‡hvM cY¨ ev †mev mieivnKvix KZ©„K †µZvi c‡ÿ¨ Ab¨ †Kvb
e¨w³‡K cÖ`Ë A‡_©i wecix‡Z M„nxZ n«vmKvix mgš^q;
(M) Dr‡m KwZ©Z K‡ii wecix‡Z mieivnKvix KZ©„K n«vmKvix mgš^q;
(N) cÖwZ gv‡m MªnYK…Z AvswkK DcKiY Ki †iqv‡Zi wecix‡Z evrmwiK
cybtwnmve cÖYq‡bi d‡j cÖ‡hvR¨ n«vmKvix mgš^q;
(O) wbewÜZ nIqvi ci DcKiY Ki I Uvb©Ifvi Ki n«vmKvix mgš^q;
(P) cybtweµ‡qi Rb¨ µqK…Z †m‡KÛ-n¨vÛ c‡Yï †ÿ‡Î üvmKvix mgš^q;
(Q) ÿwZc~iY cÖ`Ë A‡_©i wecix‡Z exgvKvixi n«vmKvix mgš^q;
(R) jUvix, jvKx Wª, i¨v‡dj Wª ev Abyiƒc D‡`¨vM cwiPvjbvKvix cÖwZôvb
KZ©„K cyi¯‥vi eve` †Kv‡bv A_© cÖ`vb Kivi †ÿ‡Î M„nxZ n«vmKvix
mgš^q;
(S) mieivnKvix KZ©„K Kg cwi‡kvwaZ Ki e„w×Kvix mgš^q Kivi Kvi‡Y
mieivnMÖnxZvi n«vmKvix mgš^q;
(T) Kinvi n«vm cvIqvi †ÿ‡Î mieivnKvixi n«vmKvix mgš^q;
(U) Kinvi e„w× cvIqvB mieivnKvix KZ©„K e„w×Kvix mgš^q Kivi Kvi‡Y
mieivnMÖxZvi n«vmKvix mgš^q;
(V) m¤ú~iK ïé †diZ MÖnY msµvšÍ n«vmKvix mgš^q;
(W) FYvZ¥K bxU A_© †Ri Uvbvi wbwgË n«vmKvix mgš^q;
(X) c~e©eZ©x Ki-†gqv‡` AwZwi³ cwi‡kvwaZ Ki n«vmKvix mgš^q;
(Y) mieivn evwZj Kivi Kvi‡Y mieivnKvixi n«vmKvix mgš^q;
(Z) mieiv‡ni cY n«vm cvIqvi Kvi‡Y mieivnKvixi n«vmKvix mgš^q;
(_) mieiv‡ni cY e„w× cvIqvi Kvi‡Y mieivn MÖnxZvi n«vmKvix mgš^q;
(`) mieivnwU m¤ú~Y© ev Askwe‡kl mieivnKvixi wbKU †diZ Avmvi
Kvi‡Y mieivnKvixi n«vmKvix mgš^q;
(a) mieiv‡ni cÖK…wZ cwieZ©‡bi Kvi‡Y mieivnwU Ae¨vnwZcÖvß ev k~b¨nvi
wewkó mieiv‡n cwiYZ nIqvB mieivnKvixi n«vmKvix mgš^q;
(b) ‡µZv KZ©„K mieiv‡ni cY mgy`q ev AvswkK cwi‡kva bv Kivi Kvi‡Y
mieivnKvixi n«vmKvix mgš^q;
(c) gvgjv ¯^c‡ÿ wb®úbœ nIqvi d‡j, gvgjv `v‡qiKv‡j aviv 121(2),
122(2) I 124(4) Gi Aaxb cwi‡kvwaZ K‡ii n«vmKvix mgš^q;
(d) my¯úófv‡e †evaMg¨ nq †h, wbewÜZ e¨w³i wbKU miKv‡ii †Kvb
cvIbvi m„wó nBqv‡Q, Ggb †Kvb Kvi‡Y n«vmKvix mgš^q; Ges
(e) wba©vwiZ Ab¨ †Kv‡bv n«vmKvix mgš^q
MÖnY Kwi‡Z cvwi‡eb|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: f¨vU AvB‡bi GKwU ¸iæZ¡c~Y© welq n‡jv mgš^q| f¨vU AvBbwU
ev¯Íevqb Ki‡Z n‡j mgš^q msµvšÍ wewa-weavb mwVKfv‡e cÖ‡qvM Ki‡Z n‡e|
mwVKfv‡e cÖ‡qvM Ki‡Z n‡j weavbmg~n mswkøó mK‡j GKiKgfv‡e eyS‡Z n‡e|
AvBb I wewai wewfbœ ¯’v‡b mgš^q msµvšÍ weavbmg~n AšÍfy©³ i‡q‡Q hv wb‡¤œ D‡jøL
Kiv n‡jv:
AvB‡bi aviv 2(71), (87), (103), aviv 31, 38(5), 47(4)(M), 48, 49, 50,
52, 53, 62 I 68;
wewagvjvi wewa 26(2), 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 39 I 45;
Ges
Dr‡m g~mK Av`vq wewagvjv, 2019 Gi wewa 5(3), 6(3)(4) I 8(K)|
mgš^q ej‡Z wK eySvq G welqwU cÖ_‡g Av‡jvPbv Kiv ìKvi| f¨vU AvBb cÖqYb
Kivi g~j D‡Ïk¨ n‡jv RbM‡Yi KvQ †_‡K f¨vU Av`vq Kiv| A_©vr RbMY miKvi‡K
f¨vU wn‡m‡e UvKv †`‡e| RbMY cY¨ ev †mev µq Kivi mgq f¨v‡Ui UvKv we‡µZvi
Kv‡Q w`‡q Avm‡e; we‡µZv f¨v‡Ui UvKv miKvix †KvlvMv‡i Rgv †`‡eb| G ai‡bi
†`qv‡K ejv nq cÖ‡`q (payable)| f¨vU eë¯’v cÖ‡qvM Ki‡Z †h‡q cY¨/‡mevi
we‡µZv‡K cÖ‡`q Gi evB‡i Av‡iv bvbv Kvi‡Y miKvi‡K A_© cÖ`vb Ki‡Z nq| †hgb:
Rwigvbv, my`, Dr‡m KwZ©Z A_©, Avwcj Kivi †ÿ‡Î Rgv BZ¨vw`| cÖ‡`q Gi evB‡i G
ai‡bi Rgv †`qv‡K e„w×Kvix mgš^q ejv nq| A_©vr bxU cÖ‡`q Gi mv‡_ GB A_© †hvM
Ki‡Z nq| miKvi‡K †`qvi welqwU GLv‡b Avgiv `yfv‡M fvM K‡iwQ; h_v: cÖ‡`q
Ges e„w×Kvix mgš^q|
Avi GKwU welq n‡jv miKv‡ii KvQ †_‡K A_© †diZ †bqv| f¨vU AvBb cÖ‡qvM Ki‡Z
†h‡q wKQz wKQz cwiw¯’wZi m„wó nq hLb cY¨/‡mevi we‡µZvi miKv‡ii wbKU †_‡K
A_© †diZ †bqvi cÖ‡qvRb nq| †diZ †bqvi g~j welq n‡jv DcKiY Ki †iqvZ
†bqv| †iqvZ †bqv n‡jv, cY¨/‡mev we‡µZv †hme DcKiY µq K‡ib, Zvi Ici wZwb
†h f¨vU cwi‡kva K‡i Av‡mb †m f¨vU miKvi Zv‡K †diZ w`‡q †`q| kZ© n‡jv
DcKiY g~‡jï Ici g~j¨ ms‡hvRb Ki‡Z n‡e Ges Zv AwaK g~‡j¨ wewµ K‡i
me©‡gvU weµq g~‡jï Ici f¨vU cwi‡kva Ki‡Z n‡e| Gfv‡e DcKi‡Yi Ici
cwi‡kva Kiv f¨vU †diZ †bqv‡K †iqvZ †bqv e‡j| Bs‡iwR‡Z e‡j rebate or
credit| cÖ‡`q †_‡K we‡qvM K‡i †iqvZ wb‡Z nq| AvBb cÖ‡qvM Ki‡Z †M‡j †iqv‡Zi
evB‡i †diZ †bqvi Av‡iv bvbv cwiw¯’wZi m„wó nq| †hgb: Avg`vwb ch©v‡q cwi‡kva
Kiv AvMvg Ki †diZ †bqv, Dr‡m KZ©b Kiv Ges KZ©bKvix KZ©„K Rgv †`qv A_©
mieivnKvix KZ©„K †diZ †bqv, Avwcj Kivi mgq cwi‡kva Kiv A_© Avwc‡j wR‡Z
†M‡j †diZ †bqv| G ai‡bi †diZ †bqv‡K n«vmKvix mgš^q e‡j| `vwLjcÎ cÖ¯Z ‘
Kivi mgq GB †`qv-‡bqvi KvR¸‡jv Ki‡Z nq| AvB‡bi aviv 45-G Zv
we¯ÍvwiZfv‡e eY©bv Kiv n‡q‡Q|
Òe„w×Kvix mgš^qÓ, Òmgš^q NUbvÓ I Òn«vmKvix mgš^qÓ Gi msÁvmg~n cÖ‡ qvRb †bB
e‡j Avgv‡ì Kv‡Q g‡b n‡q‡Q| KviY, Òe„w×Kvix mgš^qÓ I Òn«vmKvix mgš^qÓ aviv
48 Gi g‡a¨ AšÍfy³ © i‡q‡Q Ges mgš^q msµvšÍ wewa i‡q‡Q (wewa 26(2), 27, 28,
29, 30, 31, 32, 33, 34, 35, 36, 39 Ges 45)| ZvQvov, G `ywU wel‡qi eûgyLx
A_© †bB Ges AvB‡bi Ab¨ †Kv_vI Ab¨ †Kv‡bv A‡_© eëüZ nqwb| ZvQvov, Òmgš^q
NUbvÓ mKj Òe„w×Kvix mgš^qÓ I Òn«vmKvix mgš^qÓ AšÍfy©³ K‡i bv| ZvB, GB
msÁvi Kvi‡Y AvBb cÖ‡qv‡M RwUjZv m„wó n‡Z cv‡i| cÖ‡qv‡Mi †ÿÎ mxwgZ n‡q
†h‡Z cv‡i| aviv 48 Gi gva¨‡gB Òe„w×Kvix mgš^qÓ I Òn«vmKvix mgš^qÓ
h_vh_fv‡e cÖ‡qvM Kiv m¤¢e| msÁv †`qvi A_© n‡jv, cwiwa wba©viY K‡i †`qv| aviv
2(71), (87) Ges (103)-G †Kv‡bv cwiwa wba©viY Kiv nqwb| GLv‡b hv D‡jøL Kiv
n‡q‡Q, aviv 48-G Zv cÖvq me GKBfv‡e D‡jøL Kiv n‡q‡Q| Gfv‡e `y¯’v‡b
GKBfv‡e D‡jøL Kivi †Kv‡bv cÖ‡qvRb Av‡Q e‡j g‡b Kwi bv| GKB welq GKvwaK
¯’v‡b D‡jøL Kivi d‡j welqwU mvaviY cvVK‡ì Kv‡Q RwUj n‡q †M‡Q| mgš^q eySvi
Rb¨ Ges mgš^q †bqvi Rb¨ GZwKQzi cÖ‡qvRb †bB| mgš^q Lye mn‡RB eySv m¤¢e|
hLb mvaviY cÖ‡`q Gi AwZwi³ miKvi‡K cÖ`vb Kivi cwiw¯’wZi m„wó nq, Zv‡K
e„w×Kvix mgš^q e‡j| †hgb: Rwigvbv| Avi hLb mvaviY †iqv‡Zi AwZwi³ miKv‡ii
wbKU †_‡K A_© wb‡q †bqvi cwiw¯’wZi m„wó nq, Zv‡K n«vmKvix mgš^q e‡j| †hgb:
AvMvg Ki| ZvB, Avgiv aviv 2 Gi `dv (71) G Òe„w×Kvix mgš^qÓ, `dv (87)-‡Z
Òmgš^q NUbvÓ Ges `dv 103 G Òn«vmKvix mgš^qÓ Gi msÁvmg~n wejyß Kivi cÖ¯Íve
K‡iwQ| Ges aviv 48 cybtwjLb K‡i, m¤¢ve¨ me ai‡bi mgš^q AšÍf³ ©y K‡i
cÖwZ¯’vcb Kivi cÖ¯Íve K‡iwQ|
cÖ¯Íve-31
aviv 50(2) cÖwZ¯’vcb Kivi cÖ¯Íve
Ò(২) যম কয যভয়াদদ উৎদ঳ কয কততন ঳নদ঩ত্র জারয কযা ঴য়, য঳ই কয যভয়াদদ ফা য঳ই
কয যভয়াদদয ঩যফতী ছয় কয যভয়াদদয ভদে উক্ত ঳ভ্বয়য় ঳াধন করযদত ঴ইদফ বফ উক্ত
঳ভদয়য ঩য ঳ভ্বয়য় দারফ তাভারদ ঴ইদফ।”
cÖ¯Ív‡ei c‡ÿ hyw³: Ò†h Ki †gqv‡` †Kvb mieiv‡ni Dci cÖ‡`q Ki cwi‡kva Kiv
nqÓ e³e¨wU weåvwšÍKi| mieivnKvix KZ©„K cwi‡kva bv wK Dr‡m KZ©bKvix KZ©„K
cwi‡kva, †Kvb&wU eySv‡bv n‡q‡Q Zv †evaMg¨ nq bv| mieivnKvix KZ©„K cwi‡kva
nIqv mwgwPb bq| KviY, A‡bK mgq wej‡¤^ g~j¨ cwi‡kva Kiv nq| Bnv eëmvi
mvaviY ixwZ| mieivnKvix KZ©„K cwi‡kva Kiv n‡j Ges wej‡¤^ g~j¨ cwi‡kva Kiv
n‡j, mgš^q Kivi mgq cvIqv hv‡e bv| Dr‡m KZ©b mb`cÎ Bmy¨ Kivi Ki †gqv` ev
Zvi cieZx© 6 (Qq) Ki †gqv` mgq †`qv mwgwPb| ZvB, Dc-aviv (2) D³iƒ‡c
cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-32
aviv 64(1) ms‡kvab Kivi cÖ¯Íve
aviv 64 Gi Dc-aviv (1) G DwjøwLZ Ò†gqv` mgvwßi AbwaK 15 (c‡bi) w`‡bi
g‡a¨Ó Gi ¯’‡j Ò†gqv` mgvß nBevi ci AbwaK 15 (c‡bi) w`‡bi g‡a¨Ó cÖwZ¯’vcb
Kivi cÖ¯vÍ e KiwQ|
cÖ¯Ív‡ei c‡ÿ hyw³ : GB avivq Ò†gqv` mgvwßi AbwaK 15 (c‡bi) w`‡bi g‡a¨Ó
D‡jøL i‡q‡Q| Gi A_© eZ©gv‡b aiv nq Ges eySv nq †h, Ki †gqv` †kl n‡q hvIqvi
ci 15 w`‡bi g‡a¨| mevB Gfv‡eB Ki‡Qb| ZvB, †Kv‡bv mgm¨v n‡”Q bv| Z‡e, G
K_vi A_© GgbI eySv †h‡Z cv‡i †h, Ki †gqv` mgvß nIqvi 15 w`b c~e© ch©šÍ
mgq| ZvB, D³iƒc ms‡kva‡bi cÖ¯vÍ e Kiv n‡q‡Q| cÖ¯Íve M„nxZ n‡j fvlv mnR I
A_©en n‡e|
cÖ¯Íve-33
aviv 71 G ms‡kvab Kivi cÖ¯Íve
aviv 71 Gi Dc-aviv (1) Gi `dv (L) wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve KiwQ:
Ò(L) evsjv‡`‡k AwawôZ we‡`kx iv‡óªi K~U‣bwZK ev Kbmy¨jvi wgkb ev AvšÍRv© wZK
ms¯’vi AvbyôvwbK D‡Ïk¨ c~iYK‡í cÖ`Ë mieivn|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 71 Gi Dc-aviv (1) Gi `dv (L)‡Z A¯úóZv i‡q‡Q e‡j
g‡b nq| KviY, `dv (L)‡Z ÒAvšÍRv© wZK ms¯’vÓ D‡jøL †bB| hwÌ aviv 71 Gi
wk‡ivbv‡g ÒAvšÍRv© wZK ms¯’vÓ D‡jøL i‡q‡Q Ges wewa 55‡Z ÒAvšÍRv© wZK ms¯’vÓ
D‡jøL i‡q‡Q| ZvQvov, AvšÍRv© wZK ms¯’vI †R‡bfv Kb‡fbkb Abymv‡i K‚b‣bwZK
myweav †fvM K‡i _v‡K| ZvB, aviv 71(1)(L) D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv
n‡q‡Q|
AwaKš‘, aviv 71 Gi g~j welq n‡jv we‡`kx `~Zvevm, AvšÍRv© wZK ms¯’v BZ¨vwì
†ÿ‡Î Ae¨vnwZ bv w`‡q f¨vU Av`vq K‡i Avevi †dir w`‡Z n‡e| GwU GKwU bxwZMZ
welq| GB bxwZwU cwieZ©b Kiv ìKvi e‡j Avgiv g‡b Kwi| KviY, Av`vq Ki‡Z
cÖkvmwbK e¨q i‡q‡Q| Avevi, †dir w`‡ZI cÖkvmwbK e¨q i‡q‡Q| ZvB, Av`vq K‡i
Avevi †dir †`qvi g‡a¨ Avgiv †Kv‡bv hyw³ †`wL bv| eis AvšÍRv© wZK Pzw³,
Kb‡fbkb BZ¨vwì AvIZvq cvi®úwiK wfwË‡Z (on reciprocal basis) †hme †ÿ‡Î
Ae¨vnwZ †`qv cÖ‡qvRb †mme †ÿ‡Î Ae¨vnwZ w`‡q †`qv DËg|
cÖ¯Íve-34
aviv 72 cÖwZ¯’vcb Kivi cÖ¯Íve
wewa 52(6) wejyß K‡i aviv 72 wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve KiwQ:
Ò৭২। ক ।মরদ যকান ব্যরক্ত যকান
কয যভয়াদদয দারির঩দত্র প্রদর঱তত প্রদদয় কদযয তুরনায় অরতরযক্ত ঩রযভাণ কয ঩রযদ঱াধ
কদযন, তা঴া ঴ইদর ঩রযদ঱াধ ঩যফতী ৬ (ছয়) কয যভয়াদদয ভদে উক্ত অথ ত যপযত গ্র঴দণয
জন্য আদফদন কযা মাইদফ ফা দারির঩দত্র হ্রা঳কাযী ঳ভ্বয়য় ঳াধন কযা মাইদফ।Ó
: ক ক
ক ৭২ এ ছ। ক ক
ছ ৫২(৬) এ এক ক ক জ ঝ জ ।
কই এ জ । ই ৫২(৬) ৭২ এ ক
ক ছ। ৫২(৬) ক ৭২ ক ক
ছ।
cÖ¯Íve-35
aviv 76(2) cÖwZ¯’vcb Kivi cÖ¯Íve
Ò(2) GB avivi D‡Ïk¨c~iYK‡í †Kvb Kvh©µg, Pzw³, e‡›`ve¯Í, cÖwZkÖæwZ,
cwiKíbv, cÖ¯vÍ ebv, AsMxKvibvgv BZ¨vw` cÖKvk¨ ev wbnxZ ev AvBbm½Zfv‡e
ejer‡hvM¨ nBK ev bv nDK Dnv cwiKí (scheme) Gi AšÍfy³ © nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 76 Gi Dc-aviv (2) cÖwZ¯’vcb Kivi Avek¨KZv i‡q‡Q
e‡j g‡b nq| g~j Bs‡iwR wb¤œiƒc wQj:
“Scheme” includes a course of action and an agreement, arrangement,

promise, plan, proposal, or undertaking, whether express or implied and whether
or not legally enforceable.
Bs‡iwR course of action †K evsjvq ÒKvh©avivÓ ejv n‡q‡Q hv mwVK nqwb| KviY,
GB AvB‡b ÒKvh©avivÓ cwifvlvwUi we‡kl ¸iæZ¡ I Zvrch© i‡q‡Q| GB AvB‡bi aviv
76(2), 77(1), 80, 84(2), 85(3), 86(1)(K) Ges kZ©vsk, 90(4), 95(4),
116(2), 121(5), 122(7), 123(1), 125(3), 129 Ges 130(1) G ÒKvh©avivÓ
cwifvlvwU eënvi Kiv n‡q‡Q hv g~jZ GB AvB‡bi AvIZvq g~mK Kg©KZ©v KZ©„K
M„nxZ wePvwiK Kvh©µg‡K eySvq| ZvB, G¯’‡j ÒKvh©avivÓ cwifvlvwUi cwie‡Z©
ÒKvh©µgÓ cwifvlvwU AwaKZi hyw³hy³| ZvQvov, Bs‡iwR undertaking †K evsjvq
ÒKvh©µgÓ ejv n‡q‡Q hv mwVK n‡q‡Q e‡j g‡b nq bv| KviY, GB Dc-avivq
DwjøwLZ welq¸‡jv n‡jv legal instruments. ZvB, undertaking Gi evsjv ÒKvh©µgÓ
Gi cwie‡Z© ÒAsMxKvibvgvÓ nIqv evÃbxq| ZvB, Dc-aviv (2) D³iƒ‡c cÖwZ¯’vcb
Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-36
aviv 86(3) G ms‡kvab Kivi cÖ¯Íve
aviv 86 Gi Dc-aviv (3) G wb¤œiƒc ms‡kvab Kivi cÖ¯Íve KiwQ:
cÖ_g jvB‡b Òe¨_©Zv ev Awbq‡gi †ÿ‡ÎÓ Gi ¯’‡j Òe¨_©Zv ev Awbqg ev Ki duvwKi
†ÿ‡ÎÓ cÖwZ¯’vcb Kiv hvq|
cÖ¯Ív‡ei c‡ÿ hyw³: G ¯’‡j ÒKi duvwKÓ D‡jøL bv _vKvq gvV ch©v‡q A‡bK mgq
e¨vL¨v Kiv nq †h, Ki duvwK msµvšÍ gvgjvi †ÿ‡Î mswÿß wePviv‡`k c×wZ‡Z
wePviKvR m¤úbœ Kiv hv‡e bv| ZvB, D³iƒc ms‡kvab Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-37
aviv 91(2)(L), 91(3) Gi c×wZ wba©viY Kiv cÖ‡qvRb
aviv 91 G wbixÿv I AbymÜvb cwiPvjbv Kivi Rb¨ g~mK Kg©KZ©v‡ì ÿgZv ewY©Z
i‡q‡Q| aviv 91 Gi Dc-aviv (2) Gi `dv (L)-‡Z D‡jøL i‡q‡Q †h, ÿgZvcÖvß g~mK
Kg©KZ©v wba©vwiZ c×wZ‡Z †iKW© Rã Ki‡Z cvi‡eb| wKš‘ Giƒc c×wZ wba©viY Kiv
nqwb| RvZxq ivR¯^ †evW© KZ©„K Giƒc c×wZ wba©viY K‡i †`qv hvq| Zvn‡j
GKBfv‡e me©Î cÖ¨vKwUm M‡o †Zvjv m¤¢e n‡e| ZvQvov, aviv 91(3) G RãK…Z
`wjjvw` wbw`©ó c×wZ‡Z †dir †`qvi weavb i‡q‡Q| Z‡e, Giƒc c×wZI wba©viY Kiv
nqwb hv wba©viY Kiv cÖ‡qvRb|
cÖ¯Íve-38
aviv 107 G ms‡hvRb Kivi cÖ¯Íve
aviv 107 G wb¤œiƒc Dc-aviv (4) mwbœ‡ek Kivi cÖ¯Íve KiwQ:
Ò(4) †Kvb g~mK dig cwieZ©b ev ms‡kvab Kiv nB‡j cyivZb dig 3 (wZb) gvm
ch©šÍ eënvi Kiv hvB‡eÓ|
cÖ¯Ív‡ei c‡ÿ hyw³: †Kv‡bv dig ms‡kvab ev cwieZ©b Kiv n‡j Zv mv‡_B mv‡_B
mevi Kv‡Q G¨v‡fB‡jej nq bv| mvaviYZ hviv eyK †mjvi Zviv dig¸‡jv Qvwc‡q
wewµ K‡ib| dig Qvwc‡q mviv †`‡k †c․uQv‡Z wKQz mgq cÖ‡qvRb nq| mvaviY
RbM‡Yi c‡ÿ dig †M‡R‡UW nIqvi mv‡_ mv‡_ Zv cvIqv m¤¢e nq bv| ZvB, D³iƒc
ms‡kva‡bi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-39
aviv 122(3) I (4) G wejyß Kivi cÖ¯Íve
aviv 122 Gi Dc-aviv (3) I (4) wejyß Kivi cÖ¯Íve KiwQ|
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 122 Gi Dc-aviv (3) I (4) Abymv‡i, AvcxjvZ UªvBey¨bv‡j
Avcxj gvgjv `v‡qi Kiv n‡j, AvcxjvZ UªvBey¨bvj Ki Av`v‡qi AšÍeZx©Kvjxb
¯’wMZv‡`k w`‡Z cvi‡e Ges Giƒc AšÍeZx©Kvjxb ¯’wMZv‡`k 6 gvm ch©šÍ envj
_vK‡e| 6 gvm ci Avevi Zv Kvh©Ki n‡q hv‡e| Zvn‡j GKB ai‡bi mgm¨v Avevi
m„wó n‡e| 6 gvm ¯’wMZv‡`k envj ivLvi †Kv‡bv A_© †`wL bv| Dc-aviv (4) Gi A_©
ùvovq GB †h, 6 gvm ci hLb ¯’wMZv‡`k AKvh©Ki n‡q hv‡e ZLb f¨vU wefvM Ki
Av`vq Kivi Kvh©µg MÖnY Ki‡Z cvi‡e| wKš‘ gvgjv‡Zv GL‡bv wePvivaxb i‡q‡Q|
ZvB, 6 gvm mgqmxgv wba©viY Kiv mgxPxb bq| gvgjv hZw`b Pj‡Z _vK‡e ZZw`b
Ki Av`v‡qi †Kv‡bv Kvh©µg MÖnY Kiv hv‡e bv, GUvB n‡jv AvB‡bi ¯^vfvweK wbqg|
†Kv‡bv welq wePvivaxb _vK‡j †mwel‡q †Kv‡bv KZ…©cÿ †Kv‡bv Kvh©µg MÖnY Ki‡Z
cv‡i bv| ZvB, G‡ÿ‡Î AšÍeZ©xKvjxb ¯’wMZv‡`k †`qvi †Kv‡bv cÖ‡qvRb †bB| Avevi,
†miƒc ¯’wMZv‡`k 6 gvm ci AKvh©Ki n‡e Ggb weavb KiviI †Kv‡bv cÖ‡qvRb †bB|
Z‡e, hw` Giƒc ¯’wMZv‡`k †`qvi weavb Kivi cÖ‡qvRb nq, Zvn‡j AvcxjwU wb®úbœ bv
nIqv ch©šÍ ¯’wMZv‡`k ejer _vK‡e Ggb weavb Kiv mgxPxb|
cÖ¯Íve-40
cÖ_g Zdwmj, 2q LÐ Aby‡”Q` 6(K) Òe¨w³MZ †mevÓ Gi AvIZvq Òw`b
gRyiÓ Ges ÒKg©Pvix KZ©„K wb‡qvMKZ©v‡K cÖ`Ë †mevÓ AšÍf©y³ Kivi cÖ¯Íve
KiwQ
cÖ¯Ív‡ei c‡ÿ hyw³: cÖ_g Zdwm‡ji 2q L‡Ði Aby‡”Q` 6(K) Òe¨w³MZ †mevÓ Gi
AvIZvq Òw`b gRyiÓ AšÍf©y³ Kiv cÖ‡qvRb| KviY, AvB‡bi Zdwmj ev GmAviI Øviv
w`b gRy‡ii Ici f¨vU Ae¨vnwZ †bB| wKš‘ GB Aby‡”Q‡` A‡bK e¨w³MZ †mev‡K
f¨vU Ae¨vnwZ †`qv n‡q‡Q| w`b gRyi f¨vU Ae¨vnwZ †`qvi gZ GKwU h_vh_ †mev|
Awf‡bZv, MvqK, ivRwg¯¿x BZ¨vw` †mev hw` mywbw`©ófv‡e f¨vU Ae¨vnwZ †`qv _v‡K,
Zvn‡j w`b gRyi †mev‡K †Kb mywbw`©ófv‡e f¨vU Ae¨vnwZ †`qv n‡e bv Zv †evaMg¨
bq|
GKBfv‡e cÖ_g Zdwm‡ji 2q L‡Ði Aby‡”Q` 6(K) Òe¨w³MZ †mevÓ Gi AvIZvq
ÒKg©Pvix KZ©K
„ wb‡qvMKZ©v‡K cÖ`Ë †mevÓ AšÍfy³
© Kivi mycvwik KiwQ| KviY,
miKvwi-‡emiKvwi mKj ch©v‡q PvKywiiZ e¨w³‡ì †mev AvB‡bi Zdwmj ev †Kv‡bv
GmAviI Øviv f¨vU Ae¨vnwZ †`qv nqwb| ZvB, AvB‡bi mwVK e¨vL¨v Ki‡Z †M‡j
Kg©Pvix KZ©„K wb‡qvMKZ©v‡K cÖ`Ë †mev f¨vU‡hvM¨ n‡e| Z‡e, Zv Kvg¨ bq| ZvB, GB
†mevwU Ae¨vnwZ ZvwjKvq AšÍf©y³ Kiv ìKvi| civgk©K †mevi Ici f¨vU Av‡ivwcZ
i‡q‡Q| civgk©K †mev msÁvwqZ Kiv Av‡Q| Kg©Pvix Ges civgk©‡Ki g‡a¨ g~j
cv_©K¨ n‡jv Kg©Pvix n‡jb wZwb whwb †Kv‡bv `ßi, cÖwZôv‡b wbqwgZfv‡e wbhy³
_v‡Kb| Zvi mvwf©m IB cÖwZôv‡bi mvwf©m iæjm Øviv wbqwš¿Z| civgk©K Ggb bb|
wZwb mvgwqKfv‡e †Kv‡bv KvR m¤úv`b Kivi Rb¨ Pzw³i wfwË‡Z wb‡qvwRZ nb| G
welqwUI †mevi msÁvq cÖwZdwjZ Kiv ìKvi|
cÖ¯Íve-41
Z…Zxq Zdwmj Ges Ae¨vnwZ cÖÁvc‡b •ecwiZ¨ `~wiKiY
Z…Zxq Zdwm‡j †nwWs 15.14 Gi wecix‡Z mwilvi †Z‡ji Ici f¨v‡Ui nvi 5%|
wKš‘ GmAviI bs-144-AvBb/2020/105-g~mK, ZvwiL: 11 Ryb, 2020 Gi †Uwej-3
Abymv‡i GBPGm †KvW 1514.11.00 Gi wecix‡Z mwilvi †Zj Drcv`b¯Í‡i f¨vU
Ae¨vnwZcÖvß| G ‣ecwiZ¨ wbimY Kiv ìKvi|
cÖ¯Íve-42
Z…Zxq Zdwmj-Gi 3q Aby‡”Q` cÖwZ¯’vcb Kivi mycvwik
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb, 2012 Gi Z…Zxq Zdwm‡ji Aby‡”Q` (3)
wbgœiƒ‡c cÖwZ¯’vcb Kivi cÖ¯vÍ e Kiv n‡jv:
Ò(3) Aby‡”Q` (1) G hvnv wKQzB DwjøwLZ _vKzK bv †Kb, wb‡gœi †Uwe‡ji Kjvg (2)
G ewY©Z Kvh©µ‡gi †ÿ‡Î Kjvg (3) ewY©Z nv‡i g~j¨ ms‡hvRb Ki cwi‡kva
Kwi‡Z nB‡e:
µwgK Kvh©µg f¨v‡Ui nvi
bs
01. Avg`vwbKviK, Drcv`bKvix ev Ab¨ †Kv‡bv 5%
eëmvqxi wbKU nB‡Z µqc~e©K weµ‡qi
†ÿ‡Î DcKiY Ki †iqvZ MÖnY Kiv bv nB‡j
02. Avg`vwbKviK, Drcv`bKvix ev Ab¨ †Kv‡bv cÖvß Kwgk‡bi
eëmvqxi wbKU nB‡Z µq, MÖnY, AR©bc~e©K 15%
GKB g~‡j¨ weµ‡qi †ÿ‡Î DcKiY Ki
†iqvZ MÖnY Kiv bv nB‡j Ges ïaygvÎ
Kwgkb cÖvß nB‡j
03. Avg`vwbKviK, Drcv`bKvix ev Ab¨ †Kv‡bv ewa©Z g~‡jï 15%
eëmvqxi wbKU nB‡Z µq, MÖnY, AR©bc~e©K
¯^í g~j¨ ewa©Z Kwiqv weµ‡qi †ÿ‡Î DcKiY
Ki †iqvZ MÖnY Kiv bv nB‡j Ges ïaygvÎ
ewa©Z g~j¨ cÖvß nB‡j
04. Jl‡ai ¯’vbxq eëmvqx ch©v‡qi g~mK 2.4%
Drcv`b ch©v‡q Av`vq‡hvM¨ nB‡e
05. †c‡Uªvwjqvg RvZxq c‡Yï †ÿ‡Î ¯’vbxq 2.0%
eëmvqx ch©v‡qi g~mK miKvi KZ©„K wba©vwiZ
me©‡kl LyPiv g~‡jï g‡a¨ AšÍf©y³ _vwK‡e
06. f‚wg Dbœqb ms¯’v 2.0%
07. feb wbg©vY ms¯’v (1-1600 eM©dz‡Ui Rb¨) 2.0%
08. feb wbg©vY ms¯’v (1601 eM©dzU nB‡Z Z`yaŸ© 4.5%
mvB‡Ri †ÿ‡Î)
09. feb wbg©vY ms¯’v (†h †Kvb mvB‡Ri 2.0%
cybt‡iwR‡óÖk‡bi †ÿ‡Î)
e¨vL¨v: ÒeëmvqxÓ ewj‡Z Ggb e¨w³‡K eySvB‡e whwb ZrKZ©…K Avg`vwbK…Z,
µqK…Z, AwR©Z ev Ab¨ †Kvbfv‡e msM…nxZ c‡Yï †Kvbiƒc AvK…wZ, cÖK…wZ,
•ewkó¨ ev ¸YMZ cwieZ©b bv Kwiqv c‡Yi wewbg‡q Ab¨ †Kvb e¨w³i wbKU weµq
ev Ab¨weafv‡e n¯ÍvšÍi K‡ib|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: f¨vU GKwU †fv³v Ki| †fv³vi †fvM Kivi Ici f¨vU Av`vq
Kiv nq| †fv³v cY¨ I †mev †fvM K‡ib| ZvB, cY¨ I †mevi Ici f¨vU Av`vq Kiv
nq| cY¨ I †mev hLb weµq ev n¯ÍvšÍi Kiv nq, ZLb f¨vU cwi‡kva Ki‡Z nq|
cÖ_‡g c‡Yï K_vq Avwm| cY¨ †Kv_vq †Kv_vq weµq ev n¯ÍvšÍi nq Zv Rvbv ìKvi|
cY¨ †Kv‡bv GK ¯’v‡b Drcv`b Kiv nq; Zvici Zv weµq ev n¯ÍvšÍi Kiv nq| †`‡ki
g‡a¨ Drcv`b¯’‡j A_©vr d¨v±ix‡Z cY¨ Drcv`b Kiv nq| Zvici, wWjvi,
wWw÷ªweDUi, Kwgkb G‡R›U‡ì Kv‡Q cvVv‡bv nq| †mLvb †_‡K Ab¨vb¨ we‡µZvMY
†hgb cvBKvix we‡µZv, LyPiv we‡µZv, †`vKvb`viMY cY¨ wK‡b wb‡q hvb| me‡k‡l
†fv³v cY¨wU wK‡b wb‡q hvb| A_©vr cY¨ Drcv`‡bi ci me©‡kl †fv³vi nv‡Z
†c․uQv‡Z K‡qKwU nvZ cvi n‡Z nq|
Avevi, cY¨ we‡`‡k Drcv`b nq| Avgv‡ì †`‡ki Avg`vwbKviKMY we‡`k †_‡K cY¨
Avg`vwb K‡i wb‡q Av‡mb| Avg`vwb e›ì ev ïé †÷k‡bi gva¨‡g we‡`kx cY¨
Avgv‡ì †`‡k cÖ‡ek K‡i| cÖ‡ek K‡i cÖ_‡g cY¨ Avg`vwbKvi‡Ki ¯’v‡b gRy` nq|
Zvici †mLvb †_‡K Dc‡i ewY©Z wWjvi, wWw÷ªweDUi, Kwgkb G‡R›U, mycvimc,
†gMvgj, †Rbv‡ij †÷vi, wWcvU©‡g›Uvj †÷vi, cvBKvix we‡µZv, LyPiv we‡µZv Gme
nvZ Ny‡i cY¨wU me©‡kl †fv³vi nv‡Z †c․uQvq|
c‡Yï GB DrcwË Ges ågY cÖwµqvi wZbwU ¯Í‡i f¨vU Av`vq Kiv nq| Zv n‡jv:
Avg`vwb ¯Íi, Drcv`b ¯Íi Ges eëmvqx ¯Íi| cY¨ Avg`vwbi ci Ges Drcv`‡bi ci
†hme nvZ Ny‡i me©‡kl †fv³vi nv‡Z wM‡q †c․uQvq GBme nvZ¸‡jv‡K Avgiv eëmvqx
¯Íi ewj| Av‡MB D‡jøL K‡iwQ †h, G¸‡jv n‡jv wWjvi, wWw÷ªweDUi, †mjm †m›Uvi,
Kwgkb G‡R›U, mycvimc, †gMvgj, †Rbv‡ij †÷vi, wWcvU©‡g›Uvj †÷vi, cvBKvix
we‡µZv, LyPiv we‡µZv BZ¨vw`| A‡bK †`‡ki f¨vU eë¯’vq eëmvqx ¯Íi‡K `yÕfv‡M
fvM Kiv n‡q‡Q; h_v: cvBKvix ¯Íi Ges LyPiv ¯Íi| Avgv‡ì †`‡k Gfv‡e fvM Kiv
nqwb| Avgiv eëmvqx ¯Íi (trading stage) ewj|
†mevi †ÿ‡Î GKwUgvÎ ¯Íi, Zv n‡jv hLb †mev cÖ`vb Kiv nq| c‡Yï gZ †mev
PjvPj K‡i bv, †mev e¯Ívew›` K‡i ev K›UBbv‡i fwZ© K‡i cwienb Kiv hvq bv|
†hLv‡b †mev cÖ`vb Kiv nq, †mLv‡bB †mev †kl n‡q hvq| ZvB, c‡Yï g‡Zv †mevi
†ÿ‡Î Gme ¯Íi †bB| †mev †hLv‡b cÖ`vb Kiv nq, †mLv‡b f¨vU cwi‡kva Ki‡Z nq|
eZ©gvb AvB‡bi weavb

GLb Avgiv †`L‡ev †h, Avgv‡ì †`‡ki f¨vU eë¯’vq eëmvqx ¯Í‡i f¨vU Av`vq
msµvšÍ wewa-weavb wK Av‡Q| AvB‡bi aviv 15 Abymv‡i mieiv‡ni Ici f¨v‡Ui nvi
n‡e 15%| Z‡e, AvB‡bi Z…Zxq Zdwm‡ji me‡k‡l D‡jøL i‡q‡Q †h, ¯’vbxq eëmvqx
ch©v‡q me c‡Yï mieiv‡ni †ÿ‡Î f¨v‡Ui nvi n‡e 5%| Jl‡ai †ÿ‡Î eëmvqx
ch©v‡q f¨v‡Ui nvi n‡e 2.4%| †c‡Uªvwjqvg RvZxq c‡Yï †ÿ‡Î eëmvqx ¯Í‡i f¨v‡Ui
nvi n‡e 2%| Jl‡ai †ÿ‡Î 2.4% eëmvqx ch©v‡qi f¨vU Drcv`b ch©v‡q 15%
f¨v‡Ui mv‡_ Av`vq K‡i †bqv nq| ZvB, Jl‡ai †ÿ‡Î eëmvqx ch©v‡q Avi f¨vU
Av`vq Kiv nq bv| Avgv‡ì †`‡k †c‡Uªvwjqvg RvZxq cY¨ (AK‡Ub, wW‡Rj, †c‡Uªvj
BZ¨vw`) miKvi wbR¯^ weµq eë¯’vi gva¨‡g mviv‡`‡k weZiY K‡i Ges G¸‡jvi
†fv³v ch©v‡q weµq g~j¨ miKvi KZ©„K wba©viY Kiv nq| miKvi wba©vwiZ g~‡jï g‡a¨
eëmvqx ch©v‡qi 2% f¨vU AšÍfy³
© _v‡K| ZvB, Gme c‡Yï †ÿ‡Î eëmvqx ch©v‡q
Avi f¨vU Av`vq ev KZ©b Ki‡Z nq bv|
Zvn‡j †`Lv hvq †h, AvBb Abyhvqx eZ©gv‡b eëmvqx ch©v‡q `ywU c×wZ cÖPwjZ
i‡q‡Q| GKwU n‡jv, DcKiY Ki †iqvZ †bqv Ges 15% f¨vU cwi‡kva Kivi c×wZ|
Avi GKwU n‡jv, DcKiY Ki †iqvZ bv wb‡q 5% f¨vU cwi‡kva Kivi c×wZ| 1991
m‡bi f¨vU eë¯’vq me‡k‡l 2019 mv‡ji 30 Ryb hLb D³ AvBbwU iwnZ Kiv nq,
ZLb eëmvqx ch©v‡q f¨vU cwi‡kva Kivi 5wU c×wZ wQj| `xN©w`‡bi cÖ¨vKwU‡mi
gva¨‡g D³ c×wZ¸‡jv M‡o D‡VwQj| †m¸‡jv wQj wbgœiƒc:
(K) DcKiY Ki †iqvZ wb‡q 15% eëmvqx ch©v‡qi f¨vU cwi‡kva Kivi c×wZ;
(L) DcKiY Ki †iqvZ bv wb‡q 5% eëmvqx ch©v‡qi f¨vU cwi‡kva Kivi
c×wZ;
(M) evwYwR¨K Avg`vwbKviK‡ì †ÿ‡Î GwUwfÕi †eBR g~‡j¨ wewµ Kiv n‡j f¨vU
Pvjvbc‡Î mxj w`‡q wewµ Kivi c×wZ, †hLv‡b GwUwf-‡K eëmvqx ch©v‡qi
f¨vU we‡ePbv Kiv n‡Zv; A_©vr eëmvqx ch©v‡q GwUwfÕi AwZwi³ Avi
†Kv‡bv f¨vU cwi‡kva Ki‡Z n‡Zv bv;
(N) c¨v‡KR f¨vU c×wZ: c¨v‡KR f¨v‡Ui g‡a¨ AÂj‡f‡` 4wU c×wZ wQj;
(O) f¨vUgy³ cY¨ wK‡b wewµ Kivi †ÿ‡Î cÖK…Z g~j¨ ms‡hvR‡bi Ici 15%
eëmvqx ch©v‡qi f¨vU cwi‡kva Kivi c×wZ|
GZ¸‡jv c×wZ evwZj K‡i eZ©gv‡b ïaygvÎ cÖ_g `ywU c×wZ envj ivLv n‡q‡Q hvi
d‡j eëmvqx ch©v‡qi bvbv ai‡bi Kg©Kv‡Ûi Ici f¨vU cwi‡kva Ki‡Z gvV ch©v‡q
RwUjZv n‡”Q| fv‡jv f¨vU eë¯’v ej‡Z Avgiv eywS ivR¯^-evÜe, f¨vU`vZv-evÜe,
mnR f¨vU eë¯’v| Ggb DËg f¨vU eë¯’v wbg©vY Ki‡Z n‡j mKj ai‡bi cÖK…Z
A_©‣bwZK Kg©Kv‡Ði Rb¨ Dc‡hvMx K‡i f¨vU cÖ`v‡bi c×wZ wba©viY Ki‡Z n‡e|
Avgv‡ì g‡Z, eëmvqx ch©v‡q AšÍZc‡ÿ 10wU c×wZ wba©viY Kiv ìKvi| KviY,
eëmvqx ch©v‡q cÖK…Zc‡ÿ weµq cÖwµqv bvbv ai‡bi nq| Gme cÖwµqvi †ÿ‡Î
eëmvqx ch©v‡qi f¨vU cwi‡kva Kivi †Kv‡bv mywbw`©ó weavb eZ©gv‡b †bB| Gme
Kg©Kv‡Ði Ici we¯ÍvwiZ I mnR c×wZ wba©viY Kiv n‡j me ai‡bi eëmvqx f¨vU
cÖ`vb Ki‡Z DrmvwnZ n‡e| eZ©gv‡b me ai‡bi eëmvqxi R‡b¨ mnR c×wZ bv
_vKvq eëmvqx ch©v‡q cwicvj‡bi (compliance) nvi Kg| evsjv‡`k †`vKvb gvwjK
mwgwZi wnmve Abyhvqx mviv †`‡k cÖvq 30 (wÎk) jÿ †`vKvb i‡q‡Q wKš‘ f¨vU cÖ`vb
K‡i Ggb eëmvqxi msL¨v AwZ bMb¨| bxwZ-wba©viKMY‡K Gme ÿy`ª eëmvqx‡ì
cÖ‡qvRb I ev¯ÍeZv we‡ePbvq wb‡q mnRfv‡e ivR¯^ Avni‡Yi Rb¨ mnR cš’v
D™¢ve‡bi wbwg‡Ë AwaKZi hZ¥kxj n‡Z n‡e| Zuviv mvaviYZ international best
practices bxwZ Ges one size fits all bxwZ‡Z †ewk AvMÖnx nb| Ggbfv‡e me ai‡bi
A_©‣bwZK Kg©Kv‡Ði †ÿ‡Î Avjv`v wewa-weavb cÖYqb Kiv Kómva¨ e‡U| cÖPzi cwikÖg
K‡i Ges †gav cÖ‡qvM K‡i †mme wewa-weavb cÖ¯Z ‘ Ki‡Z nq| gvV ch©v‡qi cÖK…Z
A_©‣bwZK Kg©Kv‡Ði MwZ-cÖK…wZ m¤ú‡K© AwZ DËg aviYv _vK‡Z nq| Ggb †ckv`vi
mn‡R Lyu‡R cvIqv hvq bv| ZvB, Gme wel‡q †Zgb K_v-evZ©v nq bv| Avgiv `„pfv‡e
wek^vm Kwi †h, gvV ch©v‡qi cÖK…Z A_©‣bwZK Kg©Kv‡Ði cÖwµqv eY©bv K‡i, mnR I
we¯ÍvwiZfv‡e wewa-weavb cÖYqb Ki‡j f¨vU eë¯’v A‡bKvs‡k mnR n‡q hv‡e|
Ki`vZvMY Ki cÖ`vb Ki‡Z Drmvn †eva Ki‡eb| eZ©gvb AvB‡bi KvVv‡gvi AvIZvq
Zv Kiv m¤¢e| RvZxq ivR¯^ †ev‡W©i wewa cÖYqb Kivi ÿgZv i‡q‡Q, Av‡`k Rvwi
Kivi ÿgZv i‡q‡Q; GgbwK Kwgkbvi‡ìI Av‡`k Rvwi Kivi ÿgZv i‡q‡Q| Gme
ÿgZv cÖ‡qvM K‡i eZ©gvb AvB‡bi KvVv‡gvi AvIZvq mnR I we¯ÍvwiZ wewa-weavb
cÖYqb Kiv m¤¢e| Giƒc mnR I we¯ÍvwiZ weeiY w`‡q weavb cÖqYb Kiv n‡j
AwaKvsk eëmvqx cÖwZôvb f¨v‡Ui †b‡Ui AvIZvq Avm‡e, f¨vU Av`vq mnR n‡e, ¯^-
cÖwZcvjb e„w× cv‡e, mevB Ggb †M․ie Abyfe Ki‡eb †h Zuviv †`‡ki Dbœq‡bi Rb¨
f¨vU w`‡”Qb; m‡e©vcwi f¨vU Av`vq µgvMZfv‡e e„w× cv‡e Bb-kv-Avjøvn&|
eëmvqx ¯Í‡i gvV ch©v‡qi weµq cÖwµqvmg~n
eëmvqx ch©v‡qi mKj ai‡bi weµq cÖwµqv AšÍfy³
© K‡i eëmvqx ¯Í‡i f¨vU Av`vq
msµvšÍ wewa-weavb cÖYqb Ki‡Z n‡e| eZ©gv‡b eëmvqx ch©v‡qi weµq cÖwµqvmg~n
mvaviYZ wbgœiƒc:
(K) wKQz eëmvqx i‡q‡Qb Zviv eo ai‡bi eëmvqx| Zviv me ai‡bi wnmvecÎ
msiÿY K‡ib| Zviv me AvBb-Kvbyb cwicvjb K‡i eëmv Ki‡Z Pvb| G‡ì
g‡a¨ i‡q‡Q eûRvwZK †Kv¤úvbx, eo eo Drcv`bKvixi wWjvi, wWw÷ªweDUi
BZ¨vw`| G ai‡bi eëmvqxMY cY¨ Avg`vwb K‡i Av‡bb ev wK‡b Av‡bb|
Zv‡ì g~j¨ ms‡hvR‡bi cwigvY †ewk nq| Zviv g~j¨ †NvlYv †`b, DcKiY Ki
†iqvZ †bb Ges 15% f¨vU cÖ`vb K‡i wewµ K‡ib|
(L) wKQz eëmvqx i‡q‡Qb ZvivI Kgcøv‡q›U _vK‡Z Pvb Ges f¨vU cwi‡kva Ki‡Z
Pvb| Zviv eo Ges gvSvix ai‡bi eëmvqx| Z‡e, Zv‡ì Rb¨ †iqvZ †bqv
KwVb nq| A‡bK mgq µ‡qi †ÿ‡Î g~mK PvjvbcÎ _v‡K bv| me ai‡bi
wnmvecÎ msiÿY Kiv m¤¢e nq bv| G ai‡bi eëmvqxMY DcKiY Ki †iqvZ
bv wb‡q 5% f¨vU cwi‡kva K‡i wewµ Kiv cQ›` K‡ib|
(M) wKQz eëmvqx i‡q‡Qb Zv‡ì GKwU wewµi ¯’vb i‡q‡Q| †mUv Zvi wbR¯^ n‡Z
cv‡i A_ev fvov †bqv n‡Z cv‡i| Drcv`bKvixi mv‡_ Zvi Pzw³ i‡q‡Q|
Drcv`bKvixi wbKU wbivcËv RvgvbZ †i‡L Gme eëmvqxMY cY¨ wb‡q Av‡mb|
Drcv`bKvix Zvi †NvwlZ g~‡j¨ f¨vU Pvjvb Bmy¨ K‡i cY¨ mieivn †`b|
Drcv`bKvixi †mjm G‡R›UMY gv‡K©‡U Ny‡i weµq Av‡`k msMÖn K‡ib| D³
weµq Av‡`k wWjv‡ii Kv‡Q †ck K‡ib| wWjvi †m Abyhvqx wewµ K‡ib Ges
weµqg~j¨ Drcv`bKvix‡K †dir cÖ`vb K‡ib| Z‡e, Drcv`bKvixi mv‡_ Pzw³
†gvZv‡eK Zv‡K Drcv`b¯’‡ji †cÖwiZ g~‡j¨ wewµ Ki‡Z nq| Drcv`bKvix Zvi
eëmv‡qi †K․kj wn‡m‡e GB c×wZ Aej¤^b K‡i‡Qb| wWjvi cY¨ wewµ K‡i
c‡Yï g~j¨ Drcv`bKvix‡K w`‡q †`b| Drcv`bKvix wWjvi‡K 2 ev 3 ev 4
BZ¨vw` kZvsk Pzw³ †gvZv‡eK Kwgkb †`b|
G ai‡bi eëmvqxi c‡ÿ †iqvZ †bqv Ges 15% f¨vU cwi‡kva K‡i wewµ Kiv
A_ev †iqvZ bv wb‡q 5% f¨vU cwi‡kva K‡i wewµ Kiv †Kv‡bvUvB myweavRbK
nq bv| Zvi ¯Í‡i †Kv‡bv g~j¨ ms‡hvRb nq bv| eZ©gv‡b G ai‡bi eëmvqxi
†ÿ‡Î f¨vU cÖ`vb wb‡q RwUjZvi m„wó nq|
(N) wKQz eëmvqx i‡q‡Qb Zv‡ì wewµi ¯’vb i‡q‡Q| †mUv Zvi wbR¯^ n‡Z cv‡i
A_ev fvov †bqv n‡Z cv‡i| Drcv`bKvixi mv‡_ Zvi Pzw³ i‡q‡Q|
Drcv`bKvixi wbKU wbivcËv RvgvbZ †i‡L Gme eëmvqxMY cY¨ wb‡q Av‡mb|
Drcv`bKvix Zvi †NvwlZ g~‡j¨ f¨vU Pvjvb Bmy¨ K‡i cY¨ mieivn †`b|
Drcv`bKvixi †mjm G‡R›UMY gv‡K©‡U Ny‡i weµq Av‡`k msMÖn K‡ib| D³
weµq Av‡`k wWjv‡ii Kv‡Q †ck K‡ib| wWjvi †m Abyhvqx wewµ K‡ib| Z‡e,
Drcv`bKvixi mv‡_ Pzw³ †gvZv‡eK wWjvi Drcv`b¯’‡ji †cÖwiZ g~‡jï †P‡q
wKQz †ewk g~‡j¨ wewµ K‡ib| aiæb, Drcv`b¯’j †_‡K cÖwZ wcm 60 UvKv g~mK
Pvjvb Bmy¨ K‡i cY¨ wWjv‡ii Kv‡Q cvVv‡bv n‡q‡Q| Pzw³ †gvZv‡eK wWjvi cÖwZ
wcm 66 UvKvq wewµ K‡ib| wWjvi cY¨ wewµ K‡i cÖwZ wcm 60 UvKv wn‡m‡e
c‡Yï g~j¨ Drcv`bKvix‡K w`‡q †`b| cÖwZ wc‡m 6 UvKv wWjvi cvb|
A_ev †iqvZ bv wb‡q 5% f¨vU cwi‡kva K‡i wewµ Kiv †Kv‡bvwUB myweavRbK
nq bv| wWjvi ch©v‡q g~j¨ ms‡hvRb nq 6 UvKv gvÎ| eZ©gv‡b G ai‡bi
eëmvqxi †ÿ‡Î f¨vU cÖ`vb wb‡q RwUjZvi m„wó nq|
(O) wKQz eëmvqx i‡q‡Qb Zv‡ì wewµi ¯’vb i‡q‡Q| †mUv Zvi wbR¯^ n‡Z cv‡i
A_ev fvov †bqv n‡Z cv‡i| Drcv`bKvixi mv‡_ Zvi Pzw³ i‡q‡Q|
Drcv`bKvixi wbKU †_‡K Gme eëmvqx cY¨ wK‡b Av‡bb| Drcv`bKvix Zvi
†NvwlZ g~‡j¨ f¨vU Pvjvb Bmy¨ K‡i cY¨ mieivn †`b| Drcv`bKvixi †mjm
G‡R›UMY gv‡K©‡U Ny‡i weµq Av‡`k msMÖn K‡ib| D³ weµq Av‡`k wWjv‡ii
Kv‡Q †ck K‡ib| wWjvi †m Abyhvqx wewµ K‡ib| Z‡e, Drcv`bKvixi mv‡_
Zvi Pzw³ Abyhvqx wWjvi mvgvb¨ †ewk g~‡j¨ wewµ K‡ib| aiæb, wWjvi µq
K‡i‡Qb cÖwZ †KwR 200 UvKv; Avi wZwb wewµ Ki‡Qb cÖwZ †KwR 230 UvKv|
Drcv`bKvixi mv‡_ wWjv‡ii Pzw³ †gvZv‡eK wWjvi Gi †P‡q †ewk g~‡j¨ wewµ
Ki‡Z cvi‡eb bv| G‡ÿ‡Î wWjvi ch©v‡q g~j¨ ms‡hvRb n‡q‡Q 30 UvKv|
A_ev †iqvZ bv wb‡q 5% f¨vU cwi‡kva K‡i wewµ Kiv †Kv‡bvwUB myweavRbK
nq bv| eZ©gv‡b G ai‡bi eëmvqxi †ÿ‡Î f¨vU cÖ`vb wb‡q RwUjZvi m„wó nq|
(P) wKQz Avg`vwbKviK i‡q‡Qb, Zviv cY¨ Avg`vwb K‡ib| Avg`vwb Kivi ci cY¨
Zviv wbR¯^ A½‡b †bb bv| cY¨ Lvjvm K‡i Avi GKR‡bi Kv‡Q wewµ K‡i
†`b| Gme Avg`vwbKvi‡Ki wbR¯^ weµq eë¯’v †bB| wKQz eëmvqx Av‡Qb
Zviv Avg`vwb Kivi Sv‡gjv †_‡K gy³ _vK‡Z Pvb| Ggb eëmvqxMY Avg`vwb
e›ì †_‡K cY¨ Lvjvm Kivi ci Avg`vwbKvi‡Ki cY¨ wK‡b †bb|
gvV ch©v‡q Ggb Av‡iv A‡bK cÖPwjZ weµq c×wZ i‡q‡Q| Gme c×wZ AšÍfy³ © K‡i
mevi Rb¨ mnR wewa-weavb cÖYqb Ki‡Z bv cvi‡j AwaKvsk gvbyl‡K f¨v‡Ui †b‡Ui
AvIZvq Avbv hv‡e bv| f¨vU cÖ`vbKvixi Rb¨ hw` f¨vU cÖ`vb Kiv KwVb nq, Zvn‡j
wZwb f¨vU duvwK †`qvi c_ LyuR‡eb| ZvB, Zuvi Rb¨ f¨vU cÖ`vb Kiv mnR Ki‡Z n‡e|
gvV ch©v‡qi me ai‡bi cÖK…Z weµq c×wZ AšÍfy³ © K‡i eëmvqx ch©v‡q f¨vU cÖ`vb
Kivi wewa-weavb cÖYqb Ki‡Z n‡e| †m D‡Ï‡k¨ g~j¨ ms‡hvRb Ki I m¤ú~iK ïé
AvBb, 2012 Gi Z…Zxq Zdwm‡ji Aby‡”Q` (3) D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯vÍ e Kiv
n‡q‡Q|
g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wewagvjv, 2016 G ms‡kva‡bi cÖ¯Íve
cÖ¯Íve-43
ÒPzw³wfwËK Drcv`KÓ Gi msÁv wba©viY Kivi cÖ¯vÍ e
wb¤œiƒ‡c Pzw³wfwËK Drcv`K Gi msÁv wba©viY Kiv hvq:

ÒPzw³wfwËK Drcv`K A_© eª¨vÛhy³ c‡Yï ¯^Ëv¡ waKvix KZ©„K mieivnK…Z DcKiY
A_ev wbR¯^ DcKiY eënvi Kwiqv c‡Yi wewbg‡q Pzw³i wfwË‡Z AvswkK ev m¤ú~Y©
cY¨ Drcv`bKvixÓ|
cÖ¯Ív‡ei c‡ÿ hyw³: Pzw³wfwËK Drcv`b cÖwµqvq A‡bK cY¨ Drcv`b Kiv nq| gvV
ch©v‡q Gi cwiwa wb‡q A‡bK mgq weZ‡K©i m„wó nq| ZvB, Pzw³wfwËK Drcv`b
cÖwµqvi cwiwa wbY©q Kivi cÖ‡qvR‡b Giƒc msÁv wba©viY Kiv cÖ‡qvRb|
cÖ¯Íve-44
Òci®úi m¤úK©hy³ e¨w³Ó GB msÁvwU cÖwZ¯’vcb ev wejyß Kivi cÖ¯Íve
Òci®úi m¤úK©hy³ e¨w³Ó GB welqwU ïaygvÎ AvB‡bi aviv 32(2), wewa 2(T) Ges
wewa 29(4) G eëüZ n‡q‡Q| aviv 32(2) Abyhvqx Avg`vwbK…Z †mevi †ÿ‡Î
mieivnKvix Ges mieivn MÖnxZvi g‡a¨ Ggb m¤úK© nIqvi m¤¢vebv ÿxY|
GB msÁv Abymv‡i, GKB gvwjKvbvi †kqv‡ii cwigvY b~¨bZg 50 kZvsk n‡Z n‡j
†Kv‡bv cÖwZôv‡bi `yRb gvwjK n‡Z n‡e| GKR‡bi gvwjKvbv n‡Z n‡e 50 kZvsk
Ges Avi GKR‡bi gvwjKvbv n‡Z n‡e 50 kZvsk| A_©vr GKB cÖwZôv‡bi GKR‡bi
†kqvi 50 kZvs‡ki †ewk, Avi GKR‡bi †kqvi 50 kZvs‡ki Kg Ggb n‡e bv| G
ai‡bi cÖwZôvb Lye Kg Av‡Q| cvewjK wjwg‡UW †Kv¤úvwb‡Zv Ggb n‡eB bv| KviY,
†mLv‡b A‡bK †kqvi †nvìvi _v‡Kb| cÖvB‡fU wjwg‡UW †Kv¤úvwbI mvaviYZ Ggb nq
bv| cÖvB‡fU wjwg‡UW †Kv¤úvwb‡Z K‡qKRb gvwjK _v‡Kb| Zv‡ì wbw`©ó cwigvY
†kqvi _v‡K| ïay `yBRb gvwjK Ges Zv‡ì 50 kZvsk K‡i †kqvi Av‡Q Ggb Ae¯’v
Kg n‡e| cvU©bvikxc dv‡g©i †ÿ‡ÎI GKB K_v cÖ‡hvR¨| Zvn‡j ùvov‡jv GB †h,
GKB gvwjKvbvi `yBR‡bi 50 kZvsk K‡i †kqvi Av‡Q Ggb cwiw¯’wZ ev¯Í‡e Lye Kg
n‡e| Zvn‡j D³ msÁv Abymv‡i ev¯Í‡e ci®úi m¤úK©hy³ e¨w³ Lye Kg cvIqv hv‡e|
wewagvjvi `dv (T)‡Z D‡jøL i‡q‡Q †h, wewbgq c×wZi mieivn A_© Ggb †Kv‡bv
mieivn hv ci®úi m¤úK©hy³ `yRb e¨w³i g‡a¨ AbywôZ nq| GKB gvwjKvbvi `yRb
e¨w³i g‡a¨ †Kv‡bv mieivn Abyôvb ev¯Í‡e n‡Z cv‡i bv| e¨w³MZ ch©v‡q n‡Z cv‡i;
cÖvwZôvwbKfv‡e Ggb mieivn KLbI n‡Z cv‡i bv| Avevi, wewa 29(4) G D‡jøL
i‡q‡Q †h, ci®úi m¤úK©hy³ e¨w³‡ì g‡a¨ wewbgq c×wZi mieiv‡ni †ÿ‡Î e¨vswKs
P¨v‡b‡j g~j¨ cwi‡kva Kiv bv n‡jI DcKiY Ki †iqvZ †bqv hv‡e| GLv‡b ¯úó †h
mieivnwU n‡Z n‡e `ywU cÖwZôv‡bi g‡a¨| Zvn‡j `ywU cÖwZôv‡bi `yRb gvwjK wKfv‡e
Ic‡ii msÁv Abymv‡i ci®úi m¤úK©hy³ e¨w³ n‡eb| KviY, msÁv Abymv‡i ci®úi
m¤úK©hy³ e¨w³ n‡Z n‡j GKB gvwjKvbvi `yR‡bi g‡a¨ m¤úK© n‡Z n‡e|
wewa 2(P) Gi msÁv, 2(T) Gi msÁv Ges wewa 29(4) Gi g‡a¨ ev¯ÍeZvi †cÖwÿ‡Z
mvejxj avivevwnKZv ¯’vcb Kiv hvq bv| Òci®úi m¤úK©hy³ e¨w³Ó Ges Òwewbgq
c×wZi mieivnÓ G `ywU msÁv †`qvi g~j D‡Ïk¨ n‡jv e¨vswKs P¨v‡b‡j A_© cwi‡kva
Qvov †iqvZ †`qvi weavb Kiv- GB e‡j Avgv‡ì Kv‡Q g‡b n‡q‡Q| ZvB hw` n‡q
_v‡K Zvn‡j msÁv `ywU wbgœiƒ‡c cÖwZ¯’vcb Kivi Rb¨ mycvwik KiwQ|
Òci®úi m¤úK©hy³ e¨w³Ó A_© AvB‡bi Aaxb wbewÜZ ev ZvwjKvfz³ `yBwU mË¡v
hvnv‡ì †kqvi‡nvìvi, Askx`vi ev gvwjK‡ì `yBwU mË¡vq c„_Kfv‡e †kqv‡ii cwigvY
b~¨bZg 50 (kZvsk)|
A_©vr `ywU cÖwZôvb| GKwU cÖwZôv‡bi hviv gvwjK Zv‡ì Ab¨ GKwU cÖwZôv‡b 50
kZvsk ev Zvi †P‡q †ewk †kqvi i‡q‡Q| Zvn‡j GB `ywU cÖwZôvb ci®úi m¤úK©hy³
e¨w³ n‡e| Zv‡ì g‡a¨ hw` wewbgq c×wZi mieivn nq †m‡ÿ‡Î e¨vswKs P¨v‡b‡j
g~j¨ cwi‡kva Kiv bv n‡jI DcKiY Ki †iqvZ †bqv hv‡e|
g~j¨ ms‡hvRb Ki AvBb, 1991 G Gai‡bi GKUv weavb wQj| aviv 9(1)(X)-‡Z
weavb wQj †h, ÒGKB gvwjKvbvaxbÓ cÖwZôv‡bi g‡a¨ mieivn †`qv n‡j e¨vswKs
P¨v‡b‡j g~j¨ cwi‡kva Kiv bv n‡jI †iqvZ †bqv hv‡e| wKš‘ ÒGKB gvwjKvbvaxbÓ
Gi †Kv‡bv e¨vL¨v AvBb ev wewa‡Z wQj bv| ZvB, gvV ch©v‡q †iwRóªvi Ae R‡q›U ÷K
†Kv¤úvwbR (Avi‡RGmwm) Gi `ß‡i wbewÜZ GKwU †Kv¤úvwbi Aaxb GKvwaK
BDwbU‡K GKB gvwjKvbvaxb wn‡m‡e we‡ePbv Kiv n‡Zv| ZvQvov, GKwU GmAviI
wQj (GmAviI bs 351-AvBb/2010/578-g~mK, ZvwiL: 12 A‡±vei, 2010)
†hLv‡b D‡jøL wQj †h, GKB gvwjKvbvaxb ej‡Z †Kv‡bv cÖwZôv‡bi gvwjK ev
Askx`viM‡Yi Ab¨ †Kv‡bv cÖwZôv‡b Kgc‡ÿ 75 (cuPvËi) kZvsk gvwjKvbv _vK‡Z
n‡e| †m Abymv‡iI gvV ch©v‡q GKB gvwjKvbvaxb we‡ePbv Kiv n‡Zv|
wewa 2(T), 29(4) Ges AvB‡bi aviv 32(2) †`Lv †h‡Z cv‡i| AvB‡bi aviv 32(2)
G DwjøwLZ Òci®úi m¤úK©hy³Ó Gi ¯’‡j Òci®úi mn‡hvMxÓ cÖwZ¯’vcb Kiv AwaKZi
hyw³m½Z n‡e| Zvn‡j Òci®úi m¤úK©hy³Ó welqwU wewbgq c×wZi mieivn Qvov
Avi †Kv_vI cÖ‡hvR¨ n‡e bv| Òci®úi m¤úK©hy³ e¨w³Ó Gi GB msÁvwU wejyß KivB
mgxPxb n‡e| Gi †Zgb eënvi †bB| aviv 46(1)(K) G GKB gvwjKvbvaxb eySv‡Z
Ges †m‡ÿ‡Î †iqvZ myweav w`‡Z n‡j wewa 29(4) cÖwZ¯’vcb K‡i Zv mn‡R †`qv
hvq|
cÖ¯Íve-45
Òwewbgq c×wZi mieivnÓ msÁvwU wejyß ev cÖwZ¯’vc‡bi cÖ¯Íve
wewagvjvi wewa (2) Gi `dv (P) Ges wewa 29(4) GLv‡b cÖvmw½K| wewbgq c×wZ
ej‡Z mvaviYfv‡e Avgiv hv eywS Zv n‡jv c‡Yï mv‡_ cY¨ wewbgq| †mLv‡b †Kv‡bv
g~j¨ †jb-‡`b nq bv| wKš‘ Av‡jvP¨ †ÿ‡Î c‡Yï mv‡_ cY¨ wewbgq n‡”Q bv, Zv
†evSv‡bv nqwb| Av‡jvP¨ †ÿ‡Î †evSv‡bv n‡q‡Q †h, †h mieivn ci®úi m¤úK©hy³
e¨w³Ø‡qi g‡a¨ AbywôZ nq Ges †h mieiv‡ni †ÿ‡Î e¨vswKs P¨v‡b‡j g~j¨ cwi‡kva
Kiv nq bv| Giƒc mieivn‡K Òwewbgq c×wZi mieivnÓ wk‡ivbvg bv w`‡q Ab¨
†Kv‡bv wk‡ivbvg w`‡j DËg n‡Zv| Giƒc mieiv‡ni GKwU wk‡ivbvg n‡Z cv‡i
Ò¯^RvZ mieivn (self-made supply)Ó| Giƒc Kvh©µ‡gi wbgœiƒc msÁv cÖ¯Íve Kiv
n‡jv:
Ò¯^RvZ mieivn (self-made supply)Ó A_© Ggb †Kv‡bv mieivn hvnv ci®úi
m¤úK©hy³ e¨w³Ø‡qi g‡a¨ e¨vswKs P¨v‡b‡j g~j¨ cwi‡kva e¨ZxZ m¤úvw`Z nqÓ|
Z‡e, Avgv‡ì cÖ¯vÍ e n‡jv GB msÁvwUi †Kv‡bv cÖ‡qvRb †bB| GB msÁvwU wejyß
KivB †kÖq| Òci®úi m¤úK©hy³ e¨w³Ó Ges Òwewbgq c×wZi mieivnÓ G `ywU msÁv
wejyß K‡i Ges wewa 29(4) cÖwZ¯’vcb K‡i aviv 46(1)(K) Gi D‡Ïk¨ mvab Kiv
hvq|
cÖ¯Íve-46
wewa 4(2)(L) cÖwZ¯’vc‡bi cÖ¯Íve
wewa 4(2)(L) wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡jv:
ÒAv‡e`bKvixi Rb¨ myweavRbK nq Ggb †Kv‡bv †mev †K›`ª hv mswkøó Kv÷gm,
G·vBR I f¨vU Kwgkbv‡iU KZ…©K wba©vwiZ;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: fvlv mvejxj, mnR‡eva¨ I A_©en nq|
cÖ¯Íve-47
wewa 5(2)(L) cÖwZ¯’vc‡bi cÖ¯Íve
wewa 5(2)(L) wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡jv:
ÒAv‡e`bKvixi Rb¨ myweavRbK nq Ggb †Kv‡bv †mev †K›`ª hv mswkøó Kv÷gm,
G·vBR I f¨vU Kwgkbv‡iU KZ…©K wba©vwiZ ev †evW© KZ©„K Av‡`k Øviv wba©vwiZ Ab¨
†Kv‡bv ¯’vb;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: fvlv mvejxj, mnR‡eva¨ I A_©en nq|
cÖ¯Íve-48
wewa 18K wejyß K‡i wewa 18K, 18L, 18M I 18N mwbœ‡ek Kivi cÖ¯Íve
wewa 18K wejyß K‡i aviv 2 Gi `dv (62) Gi Dc-`dv (K), (L) I (M) Gi
†cÖwÿ‡Z wb¤œiƒ‡c 4wU wewa (18K, 18L, 18M I 18N) mwbœ‡ek Kivi cÖ¯Íve Kiv
n‡jv| D³ Dc-`dv (K) n‡jv g~jZ ißvwbZe¨ cY¨/‡mevi DcKiY wba©vwiZ c×wZ‡Z
•e‡`wkK gy`ªvi wewbg‡q mieivn| g~jZ Avgv‡ì ißvwbgyLx Mv‡g©›Um wkímn Ab¨vb¨
ißvwbgyLx wk‡í DcKiY mieivn Gi AvIZvq co‡e|
Ò18K| Af¨šÍixY e¨vK-Uz-e¨vK FYc‡Îi wecix‡Z •e‡`wkK gy`ªvi wewbg‡q
cY¨ mieivn ev †mev cÖ`vb|―(1) †Kv‡bv wbewÜZ e¨w³ Af¨šÍixY e¨vK-Uz-e¨vK
FYc‡Îi wecix‡Z •e‡`wkK gy`ªvi wewbg‡q †Kv‡bv cÖK…Z ißvwbKviK‡K †Kv‡bv cY¨
mieivn ev †mev cÖ`vb Kwi‡j D³ Kvh©µg‡K AvB‡bi aviv 2 Gi `dv (62) Gi Dc-
`dv (K) Gi Aaxb cÖ”Qbœ ißvwb ewjqv MY¨ Kiv nB‡e|
(2) cÖ”Qbœ ißvwbi wecix‡Z n«vmKvix mgš^q MÖnY Kwievi †ÿ‡Î `vwLjc‡Îi
mwnZ mswkøó e¨vs‡Ki Aby‡gvw`Z Kg©KZ©v KZ…©K mZ¨vwqZ e¨vK-Uz-e¨vK FYcÎ, ißvwb
FYc‡Îi Abywjwc I •e‡`wkK gy`ªvq g~j¨ cÖvwßi cÖgvYcÎ (wcAviwm) mshy³ Kwi‡Z
nB‡e|
(3) GB wewa‡Z ewY©Z myweavw` cÖvwßK‡í cÖK…Z ißvwbKvi‡Ki ïé KZ…©cÿ
A_ev Ab¨ †Kv‡bv Aby‡gvw`Z cÖwZôvb KZ…©K Aby‡gvw`Z e‡ÛW Iq¨vi nvDm ev
†¯úkvj e‡ÛW Iq¨vi nvDm _vwK‡Z nB‡e| Af¨šÍwiY e¨vK-Uz-e¨vK FYc‡Îi
wecix‡Z mieivnZe¨ cY¨ msµvšÍ Z_¨vw` h_v: e¨vK-Uz-e¨vK FYcÎ b¤î I ZvwiL,
cÖ”Qbœ ißvbxKvi‡Ki bvg I wVKvbv, c‡Yï weeiYx Ges cwigvY I Avbymvw½K Ab¨vb¨
Z_¨ cÖK…Z ißvwbKvi‡Ki AbyK‚‡j mswkøó ïé KZ…©cÿ A_ev Ab¨‡Kv‡bv Aby‡gvw`Z
cÖwZôvb KZ…©K Bmy¨K…Z BDwUjvB‡Rkb cviwgkb (BDwc) A_ev BDwUjvB‡Rkb
wWK¬v‡ikb (BDwW) G D‡jøL _vwK‡Z nB‡e Ges `vwLjc‡Îi mwnZ D³
BDwUjvB‡Rkb cviwgkb (BDwc) A_ev BDwUjvB‡Rkb wWK¬v‡ikb (BDwW) Gi
Abywjwc mshy³ Kwi‡Z nB‡e| n«vmKvix mgš^q MÖn‡Yi ci mswkøó BDwUjvB‡Rkb
cviwgkb (BDwc) A_ev BDwUjvB‡Rkb wWK¬v‡ikb (BDwW) G D‡jøwLZ Z_¨vwì
h_v_©Zv Ges mieivnK…Z c‡Yï cÖKZ … ißvwbKvi‡Ki cvmeB I Iq¨vinvDm
†iwR÷v‡i wjwce× Kivi wel‡q Z_¨vw` wbwðZ nIqvi Rb¨ g~mK KZ…©cÿ cÖK…Z
ißvbxKvi‡Ki eÛ wbqš¿YKvix mswkøó ïé KZ…©c‡ÿi mv‡_ †hvMv‡hvM Kwi‡Z cvwi‡eb|
(4) e¨vK-Uz-e¨vK FYc‡Îi gva¨‡g msM„nxZ cY¨ ev ZØviv cÖ¯‘ZK…Z cY¨
ißvwb Kwi‡Z e¨_© nB‡j ißvwbKviK D³ msM„nxZ cY¨ eve` n«vmKvix mgš^q MÖnYK…Z
Ki ißvwb FYcÎ Zvgvw` nIqvi ZvwiL A_ev Customs Act, 1969 (IV of 1969) Gi
Section 98 Abyhvqx D³ cY¨ e‡ÛW Iq¨vi nvDm ev †¯úkvj e‡ÛW Iq¨vi nvDm G
msM„nxZ nIqvi ZvwiL nB‡Z `yB ermi AwZµvšÍ nIqvi ZvwiL, hvnvB c~‡e© nDK, Gi
g‡a¨ m¤ú~Y© ißvwbgyLx wkí cÖwZôvb (mvgwqK Avg`vwb) wewagvjv, 1993 Gi
weavbvejx cwicvjb Kwiqv e„w×Kvix mgš^q Kwi‡eb|Ó
aviv 2 Gi `dv (62) Gi Dc-`dv (L) Gi †cÖwÿ‡Z wb¤œiƒc wewa mwbœ‡ek Kivi cÖ¯vÍ e
KiwQ| Dc-`dv (L) n‡jv g~jZ AvšÍRv© wZK ìc‡Îi gva¨‡g •e‡`wkK gy`ªvi wewbg‡q
wba©vwiZ c×wZ‡Z evsjv‡`‡ki Af¨šÍ‡i cY¨ ev †mev mieivn|
Ò18L| ¯’vbxq ev AvšÍRv© wZK ìc‡Îi wecix‡Z •e‡`wkK gy`ªvq cY¨
mieivn ev †mev cÖ`vb|―(1) AvšÍ©RvwZK Pzw³ ev mg‡SvZv ¯§vi‡Ki AvIZvq
evsjv‡`‡ki Af¨šÍ‡i †Kv‡bv ¯’vcbv ev AeKvVv‡gv wbg©vY, mylgKiY, m¤úªmviY,
AvaywbKvqb ev evsjv‡`‡k †Kv‡bv cY¨ mieivn ev †mev cÖ`v‡bi j‡ÿ¨ Aby`vb ev FY
wn‡m‡e cÖ`Ë •e‡`wkK gy`ªvi wewbg‡q cÖKí ev¯Íevq‡b `vwqZ¡cÖvß ms¯’v ev e¨w³ KZ©„K
evsjv‡`‡k wbewÜZ †Kv‡bv Drcv`K ev †mev cÖ`vbKvixi wbKU nB‡Z ¯’vbxq ev
AvšÍ©RvwZK ìc‡Îi gva¨‡g †Kv‡bv cY¨ ev †mev µq Kiv nB‡j wbgœewY©Z k‡Z© Dnv
AvB‡bi aviv 2 Gi `dv (62) Gi Dc-`dv (L) Gi Aaxb cÖ”Qbœ ißvwb ewjqv MY¨
nB‡e, h_v:
(K) evsjv‡`k miKvi ev miKv‡ii †Kv‡bv ms¯’v ev †Kv‡bv ¯’vbxq ev
AvšÍRv© wZK †emiKvwi ms¯’v (GbwRI) ev †h‡Kv‡bv msMVb ev ms¯’v ev
e¨w³i mwnZ Aby`vb ev FY msµvšÍ wel‡q `vZv ms¯’vi AvšÍR©vwZK Pzw³
ev mg‡SvZv ¯§viK _vwK‡Z nB‡e;
(L) ¯’vbxq ev AvšÍR©vwZK ìc‡Î D³ Pzw³ ev mg‡SvZv ¯§vi‡Ki †idv‡iÝ
D‡jøLc~e©K ¯’vbxqfv‡e msM„nxZ cY¨ ev †mev eënv‡ii welqwU D‡jøL
Kwi‡Z nB‡e; Ges
(M) ìc‡Îi gva¨‡g wbe©vwPZ cY¨ mieivnKvix ev †mev cÖ`vbKvix‡K
AvšÍRv© wZK Pzw³ ev mg‡SvZv ¯§viK, ìcÎ weÁwß I mieivn Av‡`‡ki
Kwc Kvh©v‡`k cÖ`vbKvix ms¯’v KZ©„K mZ¨vqb Kwiqv Ges e¨vsK KZ©„K
mZ¨vwqZ wcAviwm `vwLjc~e©K n«vmKvix mgš^q MÖnY Kwi‡Z nB‡e|
(2) GB wewai D‡Ïk¨ c~iYK‡í Ò¯’vbxq ev AvšÍR©vwZK ìcÎÓ Òev
AvšÍRv© wZK ìcÎÓ ewj‡Z evsjv‡`‡k cÖKvwkZ RvZxq •`wbK cwÎKv ev evsjv‡`‡ki
evwn‡i cÖKvwkZ AvšÍRv© wZK gv‡bi cwÎKvq ev Central Procurement Technical Unit
(CPTU) Gi I‡qemvB‡U cÖKvwkZ ìcÎ weÁwß (Tender Notice) †K eySvB‡e|Ó
aviv 2 Gi `dv (62) Gi Dc-`dv (M) Gi †cÖwÿ‡Z wb¤œiƒc wewa mwbœ‡ek Kivi cÖ¯vÍ e
Kiv n‡jv| Dc-`dv (M) n‡jv g~jZ ¯’vbxq FYc‡Îi wecix‡Z •e‡`wkK gy`ªvi wewbg‡q
wba©vwiZ c×wZ‡Z evsjv‡`‡ki Af¨šÍ‡i cY¨ ev †mev mieivn|
Ò18M| ¯’vbxq FYc‡Îi wecix‡Z •e‡`wkK gy`ªvq cY¨ mieivn ev †mev
cÖ`vb|―(1) evsjv‡`‡k wbewÜZ †Kv‡bv e¨w³ KZ©…K •e‡`wkK gy`Övq ¯’vwcZ FYc‡Îi
wecix‡Z evsjv‡`‡ki Af¨šÍ‡i †Kv‡bv cY¨ mieivn ev †mev cÖ`vb Kiv nB‡j,
wbgœewY©Z `wjjvw` `vwLj mv‡c‡ÿ, Dnv AvB‡bi aviv 2 Gi `dv (62) Gi Dc-`dv
(M) Gi Aaxb cÖ”Qbœ ißvwb ewjqv MY¨ nB‡e, h_v:
(K) ¯’vbxq FYc‡Îi Abywjwc;
(L) ¯’vbxq FYcÎ Bmy¨Kvix cÖwZôvb ißvwbKviK nB‡j ißvwb FYc‡Îi
Abywjwc;
(M) ¯’vbxq FYcÎ Bmy¨Kvix cÖwZôvb †Kv‡bv cÖKí ev¯ÍevqbKvix ev Ab¨
†Kv‡bv cÖwZôvb nB‡j g~j Kvh©v‡`‡ki Abywjwc;
(N) mieivnK…Z c‡Y¨ eëüZ DcKi‡Yi mg_©‡b cÖ‡hvR¨ †ÿ‡Î DcKiY-
Drcv` mnM (Input-Output Coefficient), Ab¨vb¨ †ÿ‡Î mieivnKvixi
†NvlYv;
(O) cY¨ ev †mevi Dci cwi‡kvwaZ DcKiY Ki I m¤ú~iK ïé (cÖ‡hvR¨
†¶‡Î) n«vmKvix mgš^q MÖn‡Yi Rb¨ wcAviwm (Proceeds Realization
Certificate) Gi e¨vsK KZ©…K mZ¨vwqZ Abywjwc|
aviv 2 Gi `dv (62) Gi †cÖwÿ‡Z wb¤œiƒc wewa mwbœ‡ek Kivi cÖ¯vÍ e KiwQ|
Ò18N| cðv` ms‡hvM wkí cÖwZôvb KZ©„K cY¨ ev †mevi mieivn|―cðv`
ms‡hvM wkí cÖwZôvb KZ…©K mieivnK…Z cY¨ ev cÖ`Ë †mev wbgœewY©Z kZ©vax‡b AvB‡bi
aviv 2 Gi `dv (62) Gi Aaxb cÖ”Qbœ ißvwb ewjqv MY¨ nB‡e, h_v:
(K) 100% ißvwbgyLx e‡ÛW Iq¨vinvDm ev †¯úkvj e‡ÛW Iq¨vinvDm
jvB‡mÝavix cÖwZôv‡bi AbyK‚‡j cY¨ mieivn ev †mev cÖ`vb Kwi‡Z
nB‡e;
(L) mieivnK…Z cY¨ ev cÖ`Ë †mevi AbyK‚‡j BDwUjvB‡Rkb cviwgkb ev
BDwUjvB‡Rkb wWK¬v‡ikb _vwK‡Z nB‡e Ges Dnv‡Z Af¨šÍixY e¨vK
Uz e¨vK FYcÎ wKsev Af¨šÍixY FYc‡Îi b¤î I ZvwiL, cY¨ ev
†mev MÖnYKvix e¨w³i g~mK wbeÜb b¤î, bvg I wVKvbv D‡jøL
_vwK‡Z nB‡e;
(M) mieivnK…Z cY¨ ev cÖ`Ë †mevi wecix‡Z cÖ`Ë Ki cÖZ¨c©Y MÖn‡Yi
†ÿ‡Î Av‡e`bc‡Îi mwnZ `dv (L) G DwjøwLZ `wjjvw`mn •e‡`wkK
gy`ªv cÖvwßi mb`cÎ, wbeÜbc‡Îi Qvqvwjwc, cY¨ mieivn ev †mev
cÖ`v‡bi wecix‡Z dig g~mK-6.3‡Z cÖ`Ë PvjvbcÎ `vwLj Kwi‡Z
nB‡e Ges `vwLjc‡Î n«vmKvix mgš^q MÖn‡Yi †ÿ‡Î D³ `wjjvw`
`L‡j _vwK‡Z nB‡e;
(O) cðv` ms‡hvM wkí cÖwZôvb KZ©„K AvswkK ißvwbKviK ev Ab¨ †Kv‡bv
e¨w³i wbKU •e‡`wkK gy`ªvq ¯’vwcZ ¯’vbxq FYc‡Îi wecix‡Z
mieivn cÖ`v‡bi †ÿ‡Î ¯’vbxq FYcÎ I wcAviwm-Gi e¨vsK KZ©„K
mZ¨vwqZ Abywjwc, g~mK PvjvbcÎ Ges cÖ‡hvR¨ †ÿ‡Î DcKiY-
Drcv` mnM (Input-Output Coefficient) n«vmKvix mgš^q ev cÖZ¨c©Y
MÖn‡Yi Rb¨ `vwjwjK cÖgvY wnmv‡e we‡ewPZ nB‡e|
e¨vL¨v: Òcðv` ms‡hvM wkí cÖwZôvbÓ (Backward Linkage Industry) A_©:―
(K) Ggb †Kv‡bv wkí cÖwZôvb hvnv Af¨šÍixY e¨vK-Uz-e¨vK FYcÎ wKsev
Af¨šÍixY FYc‡Îi wecix‡Z •e‡`wkK gy`ªvi wewbg‡q Ggb †Kv‡bv wbewÜZ e¨w³i
wbKU cY¨ mieivn ev †mev cÖ`vb K‡ib whwb •e‡`wkK gy`ªvi wewbg‡q †Kv‡bv cÖK…Z
ißvbxKvi‡Ki wbKU cY¨ mieivn ev †mev cÖ`v‡bi Rb¨ Af¨šÍixY e¨vK-Uz-e¨vK
FYc‡Î Ave×; A_ev
(L) Ggb †Kv‡bv wkí cÖwZôvb hvnv AvswkK ißvwbKviK ev Ab¨ †Kv‡bv e¨w³i
wbKU •e‡`wkK gy`ªvq ¯’vwcZ ¯’vbxq FYc‡Îi wecix‡Z mieivn cÖ`v‡b `vqe×|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB wewai ev‡Kï MVb †ek RwUj Ges mvavi‡Y `~‡e©va¨,
¯ê¨vL¨vwqZ bq| GLv‡b KwZcq welq i‡q‡Q hvi g‡a¨ K‡qKwU‡Z wKQz A¯úóZv
i‡q‡Q hv wb¤œiƒc:
(1) AvšÍRv© wZK ìc‡Î AskMÖnY K‡i †Kv‡bv Kvh©v‡`k †c‡Z n‡e|
(2) Kvh©v‡`kcÖvß cÖwZôvb •e‡`wkK gy`ªvq g~j¨ cv‡e|
(3) Kvh©v‡`kcÖvß cÖwZôvb‡K evsjv‡`‡k f¨v‡Ui AvIZvq wbewÜZ n‡Z n‡e|
mKj Kvh©v‡`kcÖvß cÖwZôvb, †`wk †nvK ev we‡`wk †nvK, evsjv‡`‡k KvR
Ki‡Z n‡j evsjv‡`‡k f¨v‡Ui AvIZvq wbewÜZ n‡Z nq| ZvB, Dc-wewa
(1) Gi wØZxq jvB‡b Òevsjv‡`‡k wbewÜZÓ D‡jøL Kivi KviY Kx Zv
†evaMg¨ bq| Kvh©v‡`kcÖvß cÖwZôvb †`wk ev we‡`wk n‡j †Kv‡bv cv_©K¨
Av‡Q wKbv Zv GLv‡b D‡jøL Kiv nqwb| cv_©K¨ _vKvi K_v bq| †m cÖwZôvb
•e‡`wkK gy`ªvq g~j¨ cv‡e| †h cÖwZôvb Gjwm Bmy¨ Ki‡e Zv‡K •e‡`wkK
gy`ªvq g~j¨ cwi‡kva Ki‡Z n‡e| ZvB, Kvh©v‡`kcÖvß cÖwZôvb †`wk ev we‡`wk
nIqvi †Kv‡bv cv_©K¨ †`wL bv|
(4) Kvh©v‡`kcÖvß cÖwZôvb •e‡`wkK gy`ªvq †jvKvj Gjwm Bmy¨ Ki‡e|
(5) Dc-wewa (2) G Òevsjv‡`‡ki evwn‡i Aew¯’Z †Kv‡bv cÖwZôv‡bi
Kvh©v‡`kfz³Ó D‡jøL i‡q‡Q| Kvh©v‡`kwU hw` ¯’vbxq †Kv‡bv cÖwZôv‡bi nq,
Zvn‡j Kx cÖ”Qbœ ißvwb n‡e bv? Ggb nIqv evÃbxq bq| Dc-wewa (1) I
(2) Gi g~j cv_©K¨ eySv hvq †h, Dc-wewa (1) n‡jv, †jvKvj GjwmÕi
wecix‡Z cY¨ ev †mev mieivn| Avi Dc-wewa (2) n‡jv, †jvKvj GjwmÕi
wecix‡Z Kv‡h©i AvswkK m¤úv`b Kiv| Gi g‡a¨ †Kv‡bv cv_©K¨ †`wL bv|
(6) `ywU Dc-wewa‡ZB (M) `dvq wcAviwmÕi AwZwi³ Òevsjv‡`k e¨vs‡Ki
cÖZ¨qbcÎÓ D‡jøL Kiv n‡q‡Q| D‡jøL¨, evsjv‡`k e¨vsK eZ©gv‡b cÖZ¨qbcÎ
Bmy¨ K‡i bv| A‡bK Av‡M hLb e¨vswKs Kvh©µg †Zgb AbjvBb nqwb, ZLb
evsjv‡`k e¨vsK KZ©„K cÖZ¨qbcÎ Bmy¨ Kivi eë¯’v Pvjy wQj| ZLb
evwYwR¨K e¨vsK KZ©„K wcAviwm Bmyï wfwË‡Z evsjv‡`k e¨vsK KZ©„K
cÖZ¨qbcÎ Rvwi Kiv n‡Zv| evwYwR¨K e¨vsK Ges evsjv‡`k e¨vs‡Ki
Kvh©µg eZ©gv‡b A‡bKUv AbjvBb n‡q‡Q| evwYwR¨K e¨vsK wcAviwm Bmy¨
Kivi ci Zv evsjv‡`k e¨vs‡Ki I‡qemvB‡U Avc‡jvW Kiv nq| GbweAvi,
†W‡Wv, Kv÷gm eÛ Kwgkbv‡iU Awd‡m evsjv‡`k e¨vs‡Ki wm‡÷‡g
G¨vK‡mm cvIqvi Rb¨ cvmIqvW© †`qv Av‡Q e‡jI †R‡bwQ| ZvB, `xN©w`b
n‡jv, †÷BK‡nvìvi‡ì mv‡_ Av‡jvPbv K‡i evsjv‡`k e¨vsK D³iƒc
cÖZ¨qbcÎ Bmy¨ Kivi c×wZ evwZj K‡i‡Q| ZvB, wewa 18K †_‡K evsjv‡`k
e¨vs‡Ki cÖZ¨qbcÎ `vwLj Kivi evaëvaKZv wejyß Kiv cÖ‡qvRb|
cÖ”Qbœ ißvwb msµvšÍ welqmg~n ¯úófv‡e wea„Z nIqv ìKvi| gvV ch©v‡q Kvh©
m¤úv`‡b †ek RwUjZv †`Lv hv‡”Q| A‡b‡KB cÖ”Qbœ ißvwbi myyweav MªnY Ki‡Z
cvi‡Qb bv| KZK¸‡jv welq ¯úó K‡i mvejxjfv‡e weavb ewY©Z nIqv ìKvi|
GKUv n‡jv, Kvh©v‡`kcÖvß cÖwZôvb †`wk ev we‡`wk n‡j Zv‡Z †Kv‡bv cv_©K¨ Av‡Q
wKbv| `yB n‡jv, †jvKvj Gjwm cvIqv cÖwZôvb cY¨ ev †mev mieivn Ki‡j ev KvR
AvswkK m¤úv`b Ki‡j Zv‡Z †Kv‡bv cv_©K¨ Av‡Q wKbv| wZb n‡jv, wcAviwmÕi
AwZwi³ evsjv‡`k e¨vs‡Ki cÖZ¨qcÎ ej‡Z Kx eySv‡bv n‡q‡Q| Pvi n‡jv, `ywU Dc-
wewai (K), (L) I (M)-‡Z †hme `wjjv`x †ck Ki‡Z ejv n‡q‡Q, G‡Zv `wjjv`x
†ck Kivi cÖ‡qvRb †bB| cÖ”Qbœ ißvwbKviK‡K DrmvwnZ Ki‡Z n‡e| Kvh©v‡`k,
•e‡`wkK gy`ªvq FYcÎ, mieiv‡ni mg_©‡b PvjvbcÎ A_ev wej-Ae-Gw›Uª Ges
wcAviwm _vK‡j Avi †Kv‡bv `wjj cÖ‡qvRb †bB| ZvB, ißvwbKviK‡ì Rb¨ mnR
Kiv, eëmv DrmvwnZ Kiv Ges ev¯Íe Kg©Kv‡Ûi mv‡_ wewa-weavb mvgÄm¨c~Y© Kivi
cÖ‡qvR‡b D³iƒc 4wU wewa mwbœ‡ek Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-49
wewa 23 Gi Dc-wewa (1) Gi `dv (M) Ges Dc-wewa (2) wejyß Kivi mycvwik
whwb AvMvg g~j¨ cwi‡kvwaZ †Uwj‡hvMv‡hvM †mev MÖnY ev `ªe¨ eënvi K‡i‡Qb wZwb
DcKiY Ki †iqvZ †bqvi cÖ‡qvR‡b Kx Kx `wjj Dc¯’vcb Ki‡eb Zv GB wewa‡Z
ewY©Z n‡q‡Q| Giƒc `ªe¨ mivmwi †gvevBj †dvb †Kv¤úvwb †_‡K µq Kiv n‡Z cv‡i;
Avevi, †Kv‡bv wWjvi, wWw÷ªweDUi, G‡R›U ev cÖwZwbwai wbKU †_‡K µq Kiv n‡Z
cv‡i| G ai‡bi µq Kivi cwigvY GKev‡i mvaviYZ Lye †ewk UvKvi nq bv| Dc‡ii
(K) Ges (L) kZ©mg~n ev¯Íevqb‡hvM¨ wKš‘ (M) kZ©wU ev¯ÍevbyM bq e‡j Avgv‡ì
Kv‡Q cÖwZqgvb n‡q‡Q| G ai‡bi cY¨ cÖ_g weµxi mgq f¨vU cwi‡kvwaZ| G ai‡bi
c‡Yï AwfnxZ g~j¨ Avi weµq g~‡jï g‡a¨ †Zgb ZviZg¨ nq bv| ZvQvov, b¨vh¨
evRvi g~j¨ cÖgv‡Yi cÖvgvY¨ `wjjvw` †Kvb& KZ©„cÿ cÖ`vb Ki‡e ZvI D‡jøL Kiv nqwb|
Dc-wewa (2) G †h Pzw³i welq ewY©Z n‡q‡Q ZvI ev¯ÍevbyM e‡j g‡b nq bv| KviY,
G ai‡bi wewµi †ÿ‡Î mvaviYZ †Kv‡bv Pzw³ m¤úvw`Z nq bv| †Qv‡Uv †Qv‡Uv
G¨vgvD‡›Ui µq-weµq n‡q _v‡K|
ms‡kva‡bi cÖ¯vÍ e: Dc-wewa (1) Gi `dv (M) Ges Dc-wewa (2) wejyß Kivi Rb¨
mycvwik Kiv n‡jv|
cÖ¯Íve-50
wewa 24 ms‡kvab Kivi mycvwik
wewa 24 Gi weavb mnR‡eva¨| we‡kl mieiv‡ni †ÿ‡Î f¨vU Av`v‡qi c×wZ msµvšÍ
aviv 43 †_‡K GB wewa D™¢~Z| F‡Yi A_© cwi‡kva Kivi Rb¨ RvgvbZ wn‡m‡e iwÿZ
cY¨ ev ¯’vei-A¯’vei m¤úwË wewµ Ki‡Z n‡j Kwgkbvi‡K Ki wba©vi‡Yi Rb¨ Aby‡iva
Ki‡Z n‡e| Kwgkbvi Ki wba©viY K‡i 7 w`‡bi g‡a¨ AewnZ Ki‡eb| cvIbv`vi
m¤úwË wewµ K‡i Ki cwi‡kva K‡i Kwgkbvi‡K AewnZ Ki‡eb|
aviv 43(3) G eëüZ ÒAwbewÜZÓ kãwU wejyß Kivi cÖ¯vÍ e †`qv n‡q‡Q| aviv 43
†_‡K wewa 24 D™¢~Z n‡q‡Q| GB wewai wk‡ivbv‡g Ges wewai Ab¨Î ÒAwbewÜZÓ
kãwU 5 evi eënvi Kiv n‡q‡Q hv wejyß Kivi mycvwik KiwQ|
cÖ¯Íve-51
wewa 26 ms‡kvab Kivi cÖ¯Íve
Dc-wewa (2) G cwÄKv ermi D‡jøL i‡q‡Q| cwÄKv ermi n‡jv Rvbyqvix †_‡K
wW‡m¤î ch©šÍ| wKš‘ Avgv‡ì †`‡ki miKvwi Avw_©K eë¯’vcbvq RyjvB †_‡K Ryb
ch©šÍ A_©eQi we‡ePbv Kiv nq| ZvB, GLv‡b A_©eQi nIqv mgxPxb| A_©vr A_©eQi
†k‡l Ryb gv‡m P~ovšÍ mgš^q Ki‡Z n‡e| ZvQvov, wewa (2) Gi Dc-wewa (N) Ges
(O)‡Z mgš^‡qi mgq wba©viY Kiv n‡q‡Q cieZx© cwÄKv eQ‡ii Z…Zxq Ki-‡gqv` ev
Kwgkbvi KZ©„K wba©vwiZ Ab¨ †Kv‡bv c~e©eZx© Ki †gqv`| welqwU Gi †P‡q mnR Kiv
hvq| cwÄKv eQi †nvK ev A_© eQi †nvK †kl gvm ev Gi c‡ii gv‡m mgš^q Ki‡Z
n‡e, Ggb weavb n‡j mnR n‡e| ZvQvov, Kwgkbvi KZ©„K mgš^q Kivi gvm wba©viY
Kiv †gv‡UI ev¯Íem¤§Z n‡e bv|
wet `ªt Ic‡ii cÖ¯Íve-23 AbyMÖn K‡i †`Lyb| D³ µwg‡K AvB‡bi aviv 47 cÖwZ¯’vcb
Kivi cÖ¯vÍ e †`qv n‡q‡Q| D³ cÖ¯Íveg‡Z aviv 47 cÖwZ¯’vcb Kiv n‡j wewa 26 wejyß
Ki‡Z n‡e; KviY, ZLb Avi †Kv‡bv wKQz wba©viY Kivi cÖ‡qvRb n‡e bv|
cÖ¯Íve-52
wewa 27 cÖwZ¯’vcb Kivi cÖ¯Íve
wewa 27 wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve KiwQ:
Ò27| mieiv‡nvËi mgš^q c×wZ|―(1) aviv 2 Gi `dv (71), (87) I (103)
Ges aviv 48 Gi D‡Ïk¨ c~iYK‡í, hw` †Kv‡bv mieiv‡ni Dci cÖ`Ë Ki cÖ‡`q Ki
A‡c¶v Kg nq, Zvnv nB‡j mieivnKvix mswkøó Ki †gqv‡` ev Dnvi cieZx© 2 (`yB)
Ki †gqv‡`, cÖ‡`q Ges cÖ`Ë K‡ii cv_©K¨ cwigvY e„w×Kvix mgš^q Kwiqv mieivn
MÖnxZvi AbyK~‡j †WweU †bvU Rvwi Kwi‡eb Ges mieivn MÖnxZv †WweU †bvU cÖvwßi Ki
†gqv‡` A_ev Dnvi cieZ©x 2 (`yB) Ki †gqv‡` n«vmKvix mgš^q Kwi‡eb|
(2) mieivn MÖnxZv KZ©„K n«vmKvix mgš^‡qi cwigvY nB‡eÑ
(K) mieivn MÖnxZv g~j AR©‡bi Dci mgy`q DcKiY Ki †iqvZ MÖn‡Yi
AwaKvix nB‡j cv_©‡Kï mgcwigvY;
(L) mieivn MÖnxZv g~j AR©‡bi Dci aviv 47 Abymv‡i AvswkK †iqvZ
MÖn‡Yi AwaKvix nB‡j D³iƒc AvswkK cwigvY; A_ev
(M) mieivn MÖnxZv g~j AR©‡bi Dci DcKiY Ki †iqvZ MÖn‡Yi AwaKvix
bv nB‡j k~b¨|
(3) hw` †Kv‡bv mieiv‡ni Dci cÖ`Ë Ki cÖ‡`q Ki A‡c¶v †ewk nq, Zvnv
nB‡j mieivnKvix mswkøó Ki †gqv‡` ev Dnvi cieZx© 2 (`yB) Ki †gqv‡`, cÖ`Ë Ges
cÖ‡`q K‡ii cv_©K¨ cwigvY n«vmKvix mgš^q Kwiqv mieivn MÖnxZvi AbyK~‡j †µwWU
†bvU Rvwi Kwi‡eb Ges mieivn MÖnxZv †µwWU †bvU cÖvwßi Ki †gqv‡` A_ev Dnvi
cieZ©x 2 (`yB) Ki †gqv‡` e„w×Kvix mgš^q Kwi‡eb|
(4) mieivn MÖnxZv KZ©„K e„w×Kvix mgš^‡qi cwigvY nB‡eÑ
(K) mieivn MÖnxZv g~j AR©‡bi Dci mgy`q DcKiY Ki †iqvZ MÖn‡Yi
AwaKvix nB‡j cv_©‡Kï mgcwigvY;
(L) mieivn MÖnxZv g~j AR©‡bi Dci aviv 47 Abymv‡i AvswkK †iqvZ
MÖn‡Yi AwaKvix nB‡j D³iƒc AvswkK cwigvY; A_ev
(M) mieivn MÖnxZv g~j AR©‡bi Dci DcKiY Ki †iqvZ MÖn‡Yi AwaKvix
bv nB‡j k~b¨|
(5) Dc-wewa (3) Gi Aaxb mieivn cÖ`vbKvix‡K n«vmKvix mgš^q MÖnY Kwi‡Z
nB‡j, mieivnwU wbewÜZ e¨w³‡K cÖ`v‡bi †ÿ‡Î mieivn MÖnxZv KZ©„K †µwWU †bvU
MÖnY Kivi cÖgvY _vwK‡Z nB‡e Ges mieivnwU AwbewÜZ e¨w³‡K cÖ`v‡bi †ÿ‡Î
mieivn MÖnxZv KZ©„K cv_©K¨RwbZ K‡ii A_© MÖnY Kivi cÖgvY _vwK‡Z nB‡e|
(6) Dc-wewa (5) Abymv‡i, mieivnKvix KZ©„K AwbewÜZ e¨w³‡K g~j¨ †diZ
cÖ`vb Kwievi †ÿ‡Î †µwWU †bv‡U g~j¨ Ges Ki Avjv`v cÖ`k©b Kwi‡Z nB‡e Ges
mieivnwU AKi‡hvM¨ mieiv‡n cwiYZ nIqvi †ÿ‡Î Ki cÖ‡`q nB‡e bv|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: wk‡ivbv‡g Òmgš^q NUbv cÖev‡ni †ÿ‡ÎÓ D‡jøL Kivi cÖ‡qvRb
†bB; Òmieiv‡nvËiÓ D‡jøL KivB h‡_ó|
Dc-wewa (1) G †h D×…wZmg~n eënvi Kiv n‡q‡Q Zv mwVK e‡j g‡b nq bv;
KviY, aviv 2 Gi `dv (71) Gi Dc-`dv (S) Ges `dv (103) Gi Dc-`dv (S)
n‡jv wba©viY msµvšÍ| GB wewa‡Z †Kv‡bv wba©viY Kiv nqwb, eis mgš^q MÖn‡Yi
c×wZ eY©bv Kiv n‡q‡Q gvÎ| Dc-wewa (1) G †h D×…wZ †`qv n‡q‡Q †mLv‡b aviv 2
Gi `dv (71) I (103) m¤ú~Y© D‡jøL †bB| ïaygvÎ `ywU Dc-`dv D‡jøL i‡q‡Q|
m¤ú~Y© D‡jøL Kiv cÖ‡qvRb| `dv (K)-‡Z ejv n‡q‡Q †h, †h Ki †gqv‡` mgš^q NUbv
N‡U †m Ki †gqv‡` mgš^q Ki‡Z n‡e| wKš‘ GB wewai Ab¨Î mgš^q Kivi Rb¨ 2 Ki
†gqv` mgq †`qv n‡q‡Q| ZvB, mnRxKi‡Yi Rb¨ me GK iKg Kiv ìKvi| GLv‡b
ÒD³Ó kãwUi cÖ‡qvRb †bB| KviY, mgš^q welqwU avivevwnKfv‡e eY©bv Kiv n‡”Q|
ZvB, Dc‡i ewY©Z mgš^q Qvov Ab¨ †Kv‡bv mgš^q eySvi †Kv‡bv AeKvk †bB| `dv
(L)-‡Z ÒmswkøóÓ kãwU D‡jøL Kivi cÖ‡qvRb †bB| KviY, G‡ÿ‡Î mieivn MÖnxZv
GKRb| ZvQvov, `dv (K) Ges (L)-‡Z ÒGKwU e„w×Kvix mgš^qÓ, ÒGKwU †WweU
†bvUÓ D‡jøL i‡q‡Q| G‡ÿ‡Î GKwU Qvov `ywU ev Zvi †ewk nIqvi †Kv‡bv AeKvk
†bB| Giƒc AwZwi³ kã eënvi Kiv n‡j cvVK‡ì Kv‡Q Zv `~‡e©va¨ nq| GB AvBb
cÖYqb Kivi GKwU D‡Ïk¨ n‡jv mnRxKiY hv AvB‡bi Preamble G D‡jøL i‡q‡Q|
ZvB, ÒGKwUÓ kã wejyß Kiv mgxPxb|
Dc-wewa (2) Gi e³e¨ Dc-wewa (1) Gi †klvs‡k ms‡hvRb Kiv hvq| †mfv‡e
wb‡¤œ ms‡kva‡bi cÖ¯vÍ e †`qv n‡q‡Q|
Dc-wewa (3) n‡jv AvswkK DcKiY Ki †iqvZ msµvšÍ| G wel‡q µwgK 00 †Z
aviv 47 cÖwZ¯’vcb Kivi cÖ¯vÍ e †`qv n‡q‡Q| †m cÖ¯vÍ e we‡ewPZ n‡j †m †gvZv‡eK
GB Dc-wewawU ms‡kvab Kivi cÖ‡qvRb n‡e|
Dc-wewa (4) Ges (5) n‡jv wVK Dc-wewa (1), (2) I (3) Gi wecixZ| Dc-
wewa (1), (2) I (3) G mieivnKvix KZ©„K Ki Kg cwi‡kv‡ai welq ewY©Z n‡q‡Q;
Avi Dc-wewa (4) I (5) G mieivnKvix KZ©„K Ki †ewk cwi‡kv‡ai welq ewY©Z
n‡q‡Q| ZvB, cvVK‡ì Rb¨ mnR Kivi j‡ÿ¨ eZ©gvb Dc-wewa (4) I (5) GKB
avivevwnKZvq c~bwe©b¨v¯Í Kiv hvq| †m Abyhvqx cybM©Vb K‡i D³ cÖ¯Íve †ck Kiv
n‡q‡Q|
Dc-wewa (6) n‡jv, Dc-wewa (4) Gi gva¨‡g mieivnKvix KZ©„K n«vmKvix mgš^q
MªnY Kivi kZ©| cÖ¯Ív‡e Av‡iv mnR‡eva¨fv‡e †ck Kiv n‡q‡Q|
cÖ¯Íve-53
Ò28| Abv`vqx c‡Yi Rb¨ mgš^q|―(1) hw` Ki‡hvM¨ mieiv‡ni wecix‡Z
mieivn MÖnxZv mieivnKvix‡K 12 (ev‡iv) gvm ev Zvi AwaKKvj AvswkK ev mgy`q
cY cwi‡kva bv K‡ib Ges hw` mieivnKvix Zvnvi wnmve ewn‡Z (books of account)
Acwi‡kvwaZ A‡_©i cwigvY‡K Abv`vqx FY wnmv‡e Ae‡jvcb (written off) Kwiqv
_v‡Kb, Zvnv nB‡j mieivnKvix Kgc‡ÿ 2 (`yB) mßv‡ni eëav‡b mieivn
MªnYKvix‡K `ywU cÎ †cÖiY Kwiqv Acwi‡kvwaZ c‡Yi Ki-fMœvs‡ki mgcwigvY A_©
n«vmKvix mgš^q mvab Kwiqv mieivn MÖnYKvix‡K AewnZ Kwi‡eb|
(2) wbgœewY©Z NUbvi g‡a¨ hvnv me©‡k‡l msNwUZ nB‡e, Dnv msNwUZ nBevi Ki-
‡gqv‡ì `vwLjc‡Î n«vmKvix mgš^q mvab Kiv hvB‡e, h_v―
(K) mieiv‡ni wecix‡Z cÖvc¨ cY 12 (ev‡iv) gv‡mi AwaKKvj e‡Kqv nq;
A_ev
(L) e‡KqvwU Abv`vqx FY wnmv‡e Ae‡jvcb Kiv nq|
(3) Dc-wewa (1) †gvZv‡eK AewnZ nBevi ci mieivnMÖnxZv mgcwigvY A_©
D³ Ki-‡gqv` ev ZrcieZx© 2 (`yB) Ki-‡gqv‡ì g‡a¨ `vwLjc‡Î e„w×Kvix mgš^q
Kwi‡eb|
(4) mieivnKvix KZ©„K n«vmKvix mgš^q Ges mieivnMÖnxZv KZ©„K e„w×Kvix
mgš^q Kwievi ci hw` mieivnMÖnxZv Acwi‡kvwaZ c‡Yi AvswkK ev mgy`q
mieivnKvix‡K cwi‡kva K‡ib, Zvnv nB‡j cwi‡kvwaZ c‡Yi Ki-fMœvs‡ki
mgcwigvY A_© mieivnKvix KZ©„K e„w×Kvix mgš^q Ges mieivnMÖnxZv KZ©„K n«vmKvix
mgš^q Kwi‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: wk‡ivbv‡g Òmieiv‡nvËiÓ kãwUi cÖ‡qvRb †bB| KviY, cY hLb
Abv`vqx i‡q‡Q ZLb ¯^vfvweKfv‡eB Zv n‡jv mieiv‡nvËi| ZvB, GB kãwU eënvi
K‡i cvVK‡ì fvivµvšÍ Kiv wb¯úª‡qvRb|
Dc-wewa (1) G Kwgkbv‡ii wbKU †_‡K Aby‡gv`b †bqvi evaëvaKZv AvgjvZvwš¿K
RwUjZvi m„wó Ki‡Z cv‡i| cÖwZwU Abv`vqx mieiv‡ni †ÿ‡Î Giƒ‡c Aby‡gv`b †bqv
ev¯Í‡e m¤¢e n‡e bv| g~j¨ Kg cvIqv A_©‣bwZK Kg©Kv‡Ûi GKwU ¯^vfvweK welq|
Giƒc‡ÿ‡Î ¯^vfvweK wbq‡g we‡µZv n«vmKvix mgš^q K‡i †b‡eb, f¨vU AwdmviMY
AwWU Kivi mgq Zv cÖ‡qvRbxq cixÿv-wbixÿv Ki‡eb, Ggb weavb Kiv hyw³hy³|
Dc-wewa (1) G Òn«vmKvixÓ D‡jøL †bB| mycvwik As‡k Zv D‡jøL Kiv n‡q‡Q|
Dc-wewa (2) Av‡iv mnR‡eva¨ I mvejxj Kivi Rb¨ Ò‡µZv KZ©„K mieiv‡ni cY
mgy`q ev AvswkK cwi‡kva bv KivÓ welqwU mgš^‡qi ZvwjKvq AšÍfy©³ Kiv hvq|
cÖ¯Íve µwgK-00 aviv 48 Gi mycvwik As‡k †ck Kiv n‡q‡Q| ZvQvov, Dc-wewa (1)
I (2) GK‡Î †ck Kiv hvq|
Dc-wewa (3) G mieivnKvix KZ©„K n«vmKvix mgš^q MªnY Kivi Ki-‡gqv` wbY©q Kiv
n‡q‡Q| Z‡e, `dv (K) Gi cÖ_g Ask Ges `dv (L) GKB A_© enb K‡i| ZvQvov,
`dv (M) mieivn MªnYKvix m¤úwK©Z hv mieivn`vZvi Rb¨ cÖvmw½K bq| AwaKš‘,
†iqvZ †bqv nq 2 (`yB) Ki-‡gqv‡ì g‡a¨| ZvB, 2 Ki-‡gqv‡` †iqvZ †bqvi welqwU
cÖvmw½K _v‡K bv| †m †gvZv‡eK cybtwjLb K‡i cÖ¯Íve †ck Kiv n‡q‡Q|
Dc-wewa (4) G †µZv KZ©„K e„w×Kvix mgš^q Kivi welq ewY©Z n‡q‡Q| †µZv †Kvb&
Ki-‡gqv‡` e„w×Kvix mgš^q Ki‡eb †m wel‡q wb‡`©kbv _vKv cÖ‡qvRb| ZvQvov,
†µZv‡K †Kv‡bv WKz‡g›U †c‡Z n‡e| ZvB, mieivnKvix KZ©„K n«vmKvix mgš^q Kivi
ci mieivn MªnYKvix‡K AewnZ Kivi weavb Dc-wewa (1) G AšÍf©y³ Kiv n‡q‡Q|
Dc-wewa (5) Gi e³e¨ Av‡iv mswÿß K‡i cÖ¯Íve †ck Kiv n‡q‡Q|
Dc-wewa (6) G cÖvgvwYK `wjj wn‡m‡e cÎvjvc, B-‡gBj evZ©v BZ¨vw` MªnY Kiv
hvq| mieivn cÖ`vbKvix n«vmKvix mgš^q Kivi c~‡e© Kgc‡ÿ 2 (`yB) mßv‡ni eëav‡b
mieivn MªnYKvix‡K `ywU cÎ †cÖiY Ki‡eb Ggb weavb Dc-wewa (1) G AšÍfy©³ Kiv
hvq| ZvQvov, cÖgvY Kivi `vwqZ¡ mieivn cÖ`vbKvix Ges MªnYKvix Df‡qi| Df‡qi
Kv‡Q `wjjvw` i‡q‡Q| Kwgkbvi KZ©„K Aby‡gv`b Kivi weavb hw` ivLv nq Zvn‡j
wZwb `wjjvw` †`‡L Aby‡gv`b Ki‡eb| AwaKš‘, AwWU Kivi mgq AwWUKvix
AwdmviMY `wjjvw` †`L‡eb| ZvB, Dc-wewa (6) Gi weavb cÖ‡qvRb †bB e‡j
cÖZxqgvb, wejyß Kivi cÖ¯Íve K‡iwQ|
cÖ¯Íve-54
wewa 29(4) cÖwZ¯’vcb Kivi cÖ¯Íve
wewa 29(4) wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡jv:
Ò(4) GB wewa‡Z hvnv wKQzB _vKzK bv †Kb, GKB MÖæc Ae †Kv¤úvbxR Gi
AvIZvfz³ `yBwU cÖwZôv‡bi g‡a¨ mieiv‡ni †ÿ‡Î A_ev †iwR÷ªvi Ae R‡q›U ÷K
†Kv¤úvbxR Gi `ßi KZ©„K cÖ`Ë GKwU wbeÜb b¤^‡ii AvIZvq cÖwZwôZ `yBwU
cÖwZôv‡bi g‡a¨ mieiv‡ni †ÿ‡Î A_ev GKwU Taxpayers Identification Number
(TIN) Gi AvIZvfz³ `yBwU cÖwZôv‡bi g‡a¨ mieiv‡ni †ÿ‡Î e¨vswKs P¨v‡b‡j A_©
cwi‡kva Kiv bv nB‡jI †iqvZ MÖnY Kiv hvB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: ci¯úi m¤úK©hy³ e¨w³Ø‡qi g‡a¨ hw` †Kv‡bv mieivn
†`qv-‡bqv nq, Zvn‡j †m‡ÿ‡Î bM‡` g~j¨ cwi‡kva Kiv n‡jI †iqvZ cvIqv hv‡e|
ci¯úi m¤úK©hy³ e¨w³ ej‡Z Kx eySvq Zv wewa 2 Gi `dv (P)‡Z D‡jøL i‡q‡Q|
ZvQvov, wewbgq c×wZi mieivn wewa 2 Gi `dv (T)‡Z D‡jøL i‡q‡Q| D³ `dvmg~n
Ges Av‡jvPbv Abymv‡i Avgiv eyS‡Z cvwi †h, ci¯úi m¤úK©hy³ e¨w³Ø‡qi g‡a¨
wewbgq c×wZi mieiv‡ni NUbv Lye Kg NU‡e| B‡Zvc~‡e© Òci¯úi m¤úK©hy³ e¨w³Ó
Ges Òwewbgq c×wZi mieivnÓ msÁv `ywU wejyß Kivi cÖ¯vÍ e Kiv n‡q‡Q| †m‡ÿ‡Î
wewa 29(4) D³iƒ‡c cÖwZ¯’vcb Kiv hvq|
cÖ¯Íve-55
wewa 30 wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡jv:
Ò30| e¨w³MZ D‡Ï‡k¨ eëüZ mieiv‡ni †¶‡Î e„w×Kvix mgš^q|―(1) †Kv‡bv
wbewÜZ e¨w³ e„w×Kvix mgš^q Kwi‡eb, hw` wZwbÑ
(K) †Kv‡bv mieiv‡ni DcKi‡Yi Dci cwi‡kvwaZ DcKiY Ki †iqvZ MÖnY
K‡ib; Ges
(L) D³ mieivn e¨w³MZ D‡Ï‡k¨ eënvi K‡ib A_ev Ab¨‡K mieivnwU
cÖ`vb K‡ib Ges Dnv Ki‡hvM¨ mieivn nq t
Z‡e, AvswkK DcKiY Ki †iqvZ MÖn‡Yi cwiw¯’wZi †ÿ‡Î mieivnwU
Ae¨vnwZcÖvß nB‡jI M„nxZ DcKiY Ki e„w×Kvix mgš^q Kwi‡Z nB‡e|
(2) e„w×Kvix mgš^‡qi cwigvY nB‡e e¨w³MZ D‡Ï‡k¨ eëüZ mieiv‡n
cÖ‡qvMK…Z DcKi‡Yi wecix‡Z M„nxZ †iqv‡Zi mgcwigvY A_ev mieivnwUi b¨vh¨
evRvi g~‡jï Ki-fMœvs‡ki mgcwigvY|
(3) †h Ki †gqv‡` mieivnwU e¨w³MZ D‡Ï‡k¨ eëüZ nB‡e, †mB Ki †gqv‡`
ev Zvnvi cieZx© 2 (`yB)wU Ki †gqv‡ì g‡a¨ e„w×Kvix mgš^q Kwi‡Z nB‡e|
(4) GB wewai weavb cÖ‡qv‡Mi †ÿ‡Î †Kv‡bv e¨w³ †Kv‡bv mieivn e¨w³MZ
D‡Ï‡k¨ eënvi Kwiqv‡Qb g‡g© MY¨ nB‡e hw` D³ e¨w³ A_©‣bwZK Kvh©µ‡gi D‡Ïk¨
e¨ZxZ Ab¨ †Kv‡bv D‡Ï‡k¨ mieivnwU eënvi K‡ib:
Z‡e, e¨w³MZ D‡Ï‡k¨ eëüZ mieivn Zvnvi gvwmK cÖ`Ë mieiv‡ni 1 (GK)
kZvs‡ki AwZwi³ nB‡e bv|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB wewai wk‡ivbv‡g Òm¤ú`Ó D‡jøL Kiv n‡q‡Q| Avm‡j
GB AvB‡b f¨vU Av‡ivwcZ n‡e cY¨, †mev I ¯’vei m¤úwËi Ici| ZvB, GLv‡b
Òm¤ú`Ó kãwUi eënvi mwVK nq bv| Dc-wewa (3) G eëüZ ÒDrcvw`Z m¤ú`Ó
kãmg~n cwi‡cÖwÿZ Gi mv‡_ Lvc Lvq bv| Dc-wewa (6) G ÒAvw_©K Kvh©µgÓ D‡jøL
Kiv n‡q‡Q wKš‘ GB AvB‡b eëüZ wjM¨vj Uvg© n‡jv ÒA_©‣bwZK Kvh©µgÓ| ZvQvov,
ev‡Kï MVb Av‡iv mvejxj, A_©en I mnR‡eva¨ Kiv Ges cybiæw³ Ac‡bv`b Kivi
cÖ‡qvR‡b GB wewawU D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-56
Ò31| wbewÜZ nIqvi †¶‡Î DcKiY Ki Ges Uvb©Ifvi Ki n«vmKvix
mgš^q|―(1) Uvb©Ifvi K‡ii AvIZvq ZvwjKvfy³ †Kv‡bv e¨w³ whwb cieZx©‡Z
wbewÜZ nBqv‡Qb, wZwb wbeÜb Kvh©Ki nIqvi wè‡mi c~e©eZ©x wèm †k‡l Zvnvi
`L‡j _vKv DcKi‡Yi Rb¨ n«vmKvix mgš^q mvab Kwi‡Z cvwi‡eb, hw`Ñ
(K) D³ e¨w³i wbeÜb c~e©eZ©x 3 (wZb) gv‡mi g‡a¨ cY¨wU Avg`vwbK…Z ev
µqK…Z nq; Ges
(L) GB AvB‡bi Aaxb †iqvZ MÖn‡Yi Ab¨vb¨ weavbvejxi mwnZ Dnv
mvgÄm¨c~Y© nq|
(2) n«vmKvix mgš^‡qi cwigvY nB‡e Avg`vwb ev µ‡qi wecix‡Z cwi‡kvwaZ g~j¨
ms‡hvRb K‡ii mgcwigvY|
(3) †h †¶‡Î ZvwjKvfy³ †Kv‡bv e¨w³ wbewÜZ nb Ges wbeÜb mb`cÎ cÖvwßi
c~‡e©B Uvb©Ifvi Ki `vwLjcÎ `vwLj Kwiqv _v‡Kb Ges D³ mg‡qi g‡a¨ wbewÜZ
nBqv _v‡Kb; †mB‡ÿ‡Î wbeÜb mgqmxgvi g‡a¨ cwi‡kvwaZ Uvb©Ifvi K‡ii
mgcwigvY n«vmKvix mgš^q mvab Kwi‡Z cvwi‡eb|
(4) wbewÜZ nIqvi Ki †gqv‡` ev ZrcieZx© 2 (`yB) Ki †gqv‡ì g‡a¨ n«vmKvix
mgš^q mvab Kwi‡Z nB‡e Ges mgš^q mva‡bi mc‡ÿ cÖvgvYxK `wjj wnmv‡e wej-
Ae-Gw›Uª ev g~mK PvjvbcÎ Ges Ab¨vb¨ `wjj wbewÜZ e¨w³i `L‡j _vwK‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB wewai Dc-wewa (1) G DcKi‡Yi Ici cwi‡kvwaZ g~mK
mgš^q Kivi weavb ewY©Z n‡q‡Q| Dc-wewa (3) G Uvb©Ifvi Ki mgš^q Kivi weavb
ewY©Z n‡q‡Q| wKš‘ wewai wk‡ivbv‡g D‡jøL i‡q‡Q g~mK mgš^q hv mwVK nqwb e‡j
g‡b nq| ZvB, wk‡ivbv‡g ÒDcKiY Ki I Uvb©Ifvi KiÓ D‡jøL Kiv †kÖq| Dc-wewa
(1) Gi Z…Zxq I cÂg jvB‡b ÒcY¨Ó D‡jøL i‡q‡Q wKš‘ cÖK…Zc‡ÿ Zv n‡jv
DcKiY| Dc-wewa (1) Gi `dv (L) Av‡iv mywbw`©ó Kiv cÖ‡qvRb| mgš^q MÖn‡Yi Rb¨
Kwgkbv‡ii Kv‡Q Av‡e`b Kivi weavb wejyß Kiv cÖ‡qvRb e‡j Avgv‡ì AwfgZ|
G‡Z AvgjvZvwš¿K RwUjZv †e‡o †h‡Z cv‡i Ges wbewÜZ nIqvi cÖv_wgK ch©v‡q
f¨vU`vZv wbiærmvwnZ n‡Z cv‡ib| mvaviYfv‡e †iqvZ †bqvi g‡Zv wej-Ae-
Gw›Uª/g~mK Pvjvbc‡Îi wfwË‡Z wbewÜZ e¨w³ mgš^q K‡i †b‡eb| mvaviY AwW‡Ui
mgq me cixÿv-wbixÿv Ki‡Z n‡e Ggb weavb nIqv mgxPxb|
Dc-wewa (2) Gi `dv (L)-‡Z ÒcY¨Ó D‡jøL i‡q‡Q wKš‘ cÖK…Zc‡ÿ Zv n‡jv
DcKiY| Dc-wewa (2) Gi `dv (L) Gi weavb wb®úÖ‡qvRb e‡j g‡b nq| KviY, `dv
(K) Gi weavb ¯^qsm¤ú~Y©| µ‡qi mc‡ÿ g~mK Pvjvb Ges Avg`vwbi mc‡ÿ wej-Ae-
Gw›Uª _vK‡ZB n‡e| Kv‡RB Ab¨ †Kv‡bv c×wZ‡Z n«vmKvix mgš^‡qi cwigvY wbY©q
Kivi cÖ‡qvRb n‡e e‡j g‡b nq bv| AwaKš‘, `dv (L) Gi weavb wejyß KivB DËg|
KviY, Giƒc cwiw¯’wZ‡Z g~mK Pvjvb ev wej-Ae-Gw›Uª _vK‡jI D³ DcKi‡Yi b¨vh¨
evRvi g~j¨ wba©viY K‡i †`L‡Z n‡e †h Zvi Ki-fMœvs‡ki mgcwigvY g~mK
Pvjvb/wej-Ae-Gw›Uª‡Z DwjøwLZ f¨v‡Ui †P‡q Kg bv-wK †ewk| G‡Z RwUjZvi m„wó
n‡Z cv‡i|
Dc-wewa (3) Gi g~j e³e¨ Av‡iv ¯úó K‡i eY©bv Kiv hvq| ZvQvov,
Kwgkbv‡ii Kv‡Q Av‡e`b Kivi weavb wejyß Kivi mycvwik KiwQ|
Dc-wewa (4) G Òch©vß `vwjwjK cÖgvY _vwK‡Z nB‡eÓ D‡jøL i‡q‡Q| Bnv
mywbw`©ó Kiv cÖ‡qvRb| Zv bv n‡j GK GK `ßi/Kg©KZ©v GK GK ai‡bi `wjj `vwLj
Ki‡Z ej‡Z cv‡ib| Zv‡Z †¯^”Qvaxb ÿgZvi Aceënvi Ges Ki`vZv nqivYx †e‡o
†h‡Z cv‡i| †iqvZ †bqvi mvaviY wbqg Abymv‡i wej-Ae-Gw›Uª/g~mK PvjvbcÎ `L‡j
_vKvB h‡_ó|
Dc-wewa (5) wejyß Kivi cÖ¯Íve Kiv n‡q‡Q| KviY, Kwgkbv‡ii Aby‡gv`b
wb®úÖ‡qvRb|
cÖ¯Íve-57
Ò32| wbeÜb evwZ‡ji Kvi‡Y e„w×Kvix mgš^q|―(1) †Kv‡bv e¨w³i wbeÜb evwZj
Kivi ci Zvnvi `L‡j _vKv DcKi‡Yi †¶‡Î P~ovšÍ `vwLjc‡Î e„w×Kvix mgš^q mvab
Kwi‡Z nB‡e, hw` D³ DcKiY µq ev Avg`vwbi †¶‡Î A_ev D³ DcKi‡Y AšÍ©fz³
nBqv‡Q (Subsumed) Ggb †Kv‡bv DcKi‡Yi †ÿ‡Î D³ e¨w³ DcKiY Ki †iqvZ
MÖnY Kwiqv _v‡Kb|
(2) Dc-wewa (1) Gi Aaxb e„w×Kvix mgš^‡qi cwigvY nB‡e DcKiY Avg`vwb
ev µ‡qi †ÿ‡Î cwi‡kvwaZ Ges B‡Zvc~‡e© †iqvZ M„nxZ g~m‡Ki mgcwigvY|
(3) BZtc~‡e© AvB‡bi aviv 47 †gvZv‡eK AvswkK DcKiY Ki †iqvZ MªnY Kiv
nBqv _vwK‡j, AvswkK DcKiY Ki e„w×Kvix mgš^q Kwi‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: wewai wk‡ivbv‡g n«vmKvix mgš^q bv-wK e„w×Kvix mgš^q Zv
D‡jøL Ki‡j cvVK‡ì Rb¨ eyS‡Z myweav nq|
Dc-wewa (1) G Òm¤ú`Ó kãwUi eënvi mwVK n‡q‡Q e‡j g‡b nq bv| Avm‡j
welqwU n‡jv ÒDcKiYÓ| ZvQvov, DcKi‡Yi g‡a¨ AšÍf©y³ (subsumed) n‡q‡Q G
welqwU mgš^q msµvšÍ Ab¨ †Kv‡bv weav‡b D‡jøL †bB| hv DcKi‡Yi g‡a¨ AšÍfy³ ©
(subsumed) n‡q‡Q, †hgb: †Kv‡bv †KwgK¨vj Zv ¯^vfvweKfv‡eB DcKiY| Z‡e,
†h‡nZz GLb Zv †bB A_©vr †`Lv hv‡”Q bv, †m‡nZz G welqwU ¯úó D‡jøL K‡i †`qv‡Z
fv‡jv n‡q‡Q|
Dc-wewa 32(2) G ïaygvÎ gRy` DcKi‡Yi b¨vh¨ evRvi g~‡jï Ki-fMœvs‡ki
mgcwigvY e„w×Kvix mgš^q Ki‡Z ejv n‡q‡Q| DcKi‡Yi Ici cwi‡kvwaZ f¨v‡Ui
mgcwigvY e„w×Kvix mgš^q Kiv AwaKZi hyw³hy³ n‡e| wewa 31(2) AbyMÖn K‡i
†`Lyb| gRy` DcKi‡Yi b¨vh¨ evRvi g~‡jï Ki-fMœvsk wbY©q Kiv †ek RwUj Ges Zv
cÖK…Z cwi‡kvwaZ f¨v‡Ui mgvb n‡e bv| hLb cÖK…Z g~j¨ cvIqv hvq bv ZLb b¨vh¨
evRvi g~j¨ wbY©q Ki‡Z nq| G‡ÿ‡Î wej-Ae-Gw›Uª/g~mK PvjvbcÎ i‡q‡Q; ZvB,
cÖK…Z µqg~j¨ i‡q‡Q| ZvB, b¨vh¨ evRvi g~j¨ wbY©q Kiv wb®úÖ‡qvRb| ZvB, DcKi‡Yi
Ici cÖK…Z cwi‡kvwaZ Ges B‡Zvc~‡e© †iqvZ M„nxZ cwigvY e„w×Kvix mgš^q Kiv
AwaKZi hyw³hy³ I mgxPxb|
Dc-wewa (3) cwi‡cÖwÿZ Gi mv‡_ Lvc Lvq bv e‡j g‡b nq| wewa 24 n‡jv,
†Kv‡bv AwbewÜZ cvIbv`vi Zvi FY Av`vq Kivi Rb¨ hw` RvgvbZ wn‡m‡e iwÿZ
cY¨, ¯’vei-A¯’vei m¤úwË wewµ K‡ib †m msµvšÍ weavb| weµqwU GKwU mieivn n‡e
Ges Zvi Ici f¨vU cÖ‡hvR¨ n‡e| hw` weµq Ges wbeÜb evwZj GKmv‡_ Kiv nq,
Zvn‡j weµ‡qi Ici aviv 43 Ges wewa 24 Abymv‡i f¨vU Av`vq‡hvM¨ n‡e| Avi
wbeÜb evwZ‡ji Rb¨ wewa 32 Abymv‡i e„w×Kvix mgš^q cÖ‡hvR¨ n‡e| Avgvi g‡b nq,
wewa 24 GLv‡b fzjµ‡g D‡jøL Kiv n‡q‡Q| Avm‡j GLv‡b ejvi †Póv Kiv n‡q‡Q †h,
c~‡e© hw` AvswkK DcKiY Ki †iqvZ wb‡q _v‡K, Zvn‡j GLb AvswkK DcKiY Ki
e„w×Kvix mgš^q Ki‡Z n‡e| †m wn‡m‡e cÖ¯Íve †ck Kiv n‡q‡Q| Z‡e, †h Bs‡iwR
Lmov †_‡K GB weavbmg~n †bqv n‡q‡Q †mLv‡bI wewa 32(3) Gi weavbmg~n †bB| †m
g~j Bs‡iwR wb¤œiƒc:
"Adjustments on cancellation of registration.—

(1) A person whose registration is cancelled has an increasing adjustment
in relation to assets on hand at the time the registration is cancelled if
the person was allowed an input tax credit in respect of the acquisition
or import of those assets, or for something that has been subsumed
into those assets.
(2) The amount of the adjustment is equal to the tax fraction of the fair
market value of the assets on the day immediately preceding the
cancellation.
(3) The adjustment shall be made in the VAT return for the final tax
period."
wewa 32(4) G D‡jøwLZ dig g~mK-2.5 mwVK bq, mwVK dig n‡jv g~mK-9.1|
`vwLjcÎ Ges P~ovšÍ `vwLjcÎ g~mK-9.1 di‡g `vwLj Ki‡Z nq| hv‡nvK, G K_v
ejvi Rb¨ Avjv`v Dc-wewai cÖ‡qvRb †bB| cÖ¯Ív‡ei Dc-wewa (1) G GwelqwU
AšÍfy³
© Kiv n‡q‡Q| ZvB, eZ©gvb Dc-wewa 32(4) wejyß Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-58
Ò33| weµ‡qi D‡Ï‡k¨ µqK…Z eëüZ (Second-hand) c‡Yï †¶‡Î n«vmKvix
mgš^q|―(1) wb¤œewY©Z kZ©vw` c~iY mv‡c‡ÿ, weµ‡qi D‡Ï‡k¨ µqK…Z eëüZ
c‡Yï †µZv n«vmKvix mgš^q mvab Kiv hvB‡e, hw`―
(K) cY¨wU †Kv‡bv AwbewÜZ ev AZvwjKvfz³ e¨w³i wbKU nB‡Z µq Kiv
nq;
(L) mieivnwU Ki‡hvM¨ mieivn nq;
(M) µqK…Z c‡Yï weµq Ki‡hvM¨ mieivn nq; Ges
(N) †evW© KZ…©K wba©vwiZ c×wZ‡Z GB AvBb Ges wewagvjvi Aaxb mKj
cy¯ÍK I wnmvecÎ msi¶Y Kiv nq|
(2) n«vmKvix mgš^‡qi cwigvY nB‡e eëüZ cY¨ µ‡qi wecix‡Z †µZv KZ…©K
cwi‡kvwaZ c‡Yi Ki fMœvs‡ki mgcwigvY|
(3) eëüZ cY¨ µq Kivi Ki †gqv‡` A_ev ZrcieZx© 4 (Pvi)wU Ki-‡gqv‡ì
g‡a¨ n«vmKvix mgš^q mvab Kwi‡Z nB‡e|
(4) †h †ÿ‡Î eëüZ cY¨ cÖ`vb Kwiqv bZzb cY¨ µq Kiv nq, †mB‡ÿ‡Î
eëüZ c‡Yï MÖnxZv KZ©„K Dnvi b¨vh¨ evRvi g~‡jï Ki-fMœvs‡ki mgcwigvY
n«vmKvix mgš^q mvab Kiv hvB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: wewai wk‡ivbv‡g n«vmKvix mgš^q D‡jøL Kiv cÖ‡qvRb| Zvn‡j
mnR‡eva¨ nq|
Dc-wewa (1)(L) Av‡iv mnRfv‡e mvRv‡bv hvq| †mfv‡e cÖ¯Íve †ck Kiv n‡q‡Q|
Dc-wewa (1)(M) G‡ÿ‡Î †gv‡UI cÖvmw½K bq| KviY, GLv‡b g~j welq n‡jv,
¯’vbxqfv‡e µqK…Z †m‡KÛ-n¨vÛ cY¨| ZvB, Avg`vwbK…Z cY¨ nIqvi †Kv‡bv AeKvk
†bB| ZvB, GB Dc-wewa wejyß Kiv hvq| fvlv Av‡iv mnR I mvejxj Kiv hvq|
Dc-wewa (3) G n«vmKvix mgš^q †bqvi mgqmxgv wba©viY Kiv n‡q‡Q wewµi Ki-
‡gqv`| weµx A‡bK c‡i n‡Z cv‡i| A‡bK c‡i weµx n‡j weµxi Ki-‡gqv‡`
n«vmKvix mgš^q wb‡Z n‡e| wKš‘ wZwb‡Zv µq g~j¨ c~‡e©B cwi‡kva K‡i‡Qb| ZvQvov,
†iqvZ ev n«vmKvix mgš^q †bqvi Rb¨ g~j¨ cwi‡kva Kiv †Kv‡bv kZ© bq| ZvB, µq
Kivi cieZx© 4 (Pvi) Ki-‡gqv‡ì g‡a¨ n«vmKvix mgš^q Kiv hv‡e Ggb weavb Kivi
cÖ¯Íve Kiv n‡q‡Q| AvBb I wewagvjvi Ab¨Î †iqvZ I mgš^‡qi mgqKvj Ggb|
GKB cwiw¯’wZ‡Z weavb GKiKg nIqv ìKvi| Zvn‡j eySv Ges ev¯Íevqb Kiv mnR
nq| g~j Bs‡iwR‡Z Av‡iv GKwU welq D‡jøL i‡q‡Q hv wb¤œiƒc:
"Where second-hand goods are given by a person who is not registered or

enlisted as part payment for new goods of a similar kind, the fair market value of
the traded-in goods used to determine the consideration for the new goods must
be the same as the consideration referred to in subsection (2)."
c~ivZb cY¨ w`‡q GKBiKg bZzb cY¨ †bqv GKwU ¯^vfvweK Kg©KvÛ| †hgb
c~ivZb †Uwjwfkb w`‡q Zvi mv‡_ wKQz AwZwi³ g~j¨ w`‡q bZzb †Uwjwfkb †Kbv hvq|
Ggb GKwU weavb AšÍf©y³ Kiv mgxPxb| Dc‡i ewY©Z Bs‡iwRi Abyw`Z A‡_© bv n‡jI
IB aviYv wb‡q Ggb weavb Kiv hvq| †m †gvZv‡eK cÖ¯Íve †ck Kiv n‡q‡Q|
cÖ¯Íve-59
Ò34| exgv msµvšÍ mgš^q|―(1) exgvKvix KZ©„K Ki‡hvM¨ exgv †mevi
wecix‡Z, AwbewÜZ AbvevwmK (unregistered non-resident) e¨w³ e¨ZxZ Ab¨ †Kv‡bv
exgv †mevMÖnxZv‡K ÿwZc~iY cÖ`v‡bi †ÿ‡Î n«vmKvix mgš^q mvab Kwi‡Z nB‡e|
(2) exgvKvix Dc-wewa (1) †gvZv‡eK n«vmKvix mgš^q mvab Kwievi ci cybtexgv
ev Ab¨ †Kv‡bv gva¨‡g Dnvi wecix‡Z A_© cÖvß nB‡j exgvKvix‡K e„w×Kvix mgš^q
mvab Kwi‡Z nB‡e Ges cybtexgvKvix‡K ÿwZc~iY cÖ`v‡bi wecix‡Z n«vmKvix mgš^q
mvab Kwi‡Z nB‡e|
(3) †Kv‡bv wbewÜZ exgv †mevMÖnxZv Dc-wewa (1) Gi Aaxb ÿwZc~iY cvIqvi
ci e„w×Kvix mgš^q mvab Kwi‡eb|
(4) mgš^‡qi cwigvY nB‡e cwi‡kvwaZ A‡_©i Ki-fMœvs‡ki mgcwigvY Ges †h
Ki-†gqv‡` A_© cwi‡kva Kiv nB‡e †mB Ki †gqv‡` A_ev ZrcieZx© 4(Pvi)wU Ki-
‡gqv‡` mgš^q mvab Kwi‡Z nB‡e|
(5) exgvK…Z †h welqwUi Rb¨ ÿwZc~iY cÖvß nBqv‡Q hw` Dnvi mgy`q ev AvswkK
A¨vnwZcÖvß nq A_ev e¨w³MZ D‡Ï‡k¨ eëüZ nq Zvnv nB‡j mgš^q Kiv hvB‡e
bv|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: GB wewa‡Z g~jZ exgvi †ÿ‡Î n«vmKvix I e„w×Kvix mgš^q
Av‡jvPbv Kiv n‡q‡Q| Z‡e, AvB‡bi aviv 2(71) Ges 2(103) AbyMÖn K‡i †`Lyb|
aviv 2(103)-G n«vmKvix mgš^q AšÍfy³ © i‡q‡Q wKš‘ aviv 2(71)-G e„w×Kvix mgš^q
AšÍfy³© †bB| †m †gvZv‡eK ms‡kvab cÖ‡qvRb| cÖ¯Íve µwgK-00 G aviv 48 Gi
cÖ¯Ív‡e Zv AšÍfy³© Kiv n‡q‡Q|
34(1)(L) Gi kZ©wU GLv‡b mvgÄm¨c~Y© bq| Dc-wewa 34(1) G g~jZ ejv n‡”Q
†h, exgvKvix exgvK…Z e¨w³‡K ÿwZc~iY cÖ`vb Ki‡e| ZvB, ÿwZc~i‡Yi evB‡ii
†Kv‡bv welq GLv‡b D‡jøL Kiv AcÖvmw½K| GB weav‡bi d‡j g‡b n‡Z cv‡i †h,
Zvn‡j exgvKvix Avg`vwb ev µ‡qi wecix‡Z †iqvZ cv‡e bv, Ggb wKQz eySv‡bv n‡q‡Q
bv-wK| wK wK †iqvZ cv‡e bv Zv aviv 46 G ewY©Z i‡q‡Q| ZvB, GLv‡b Zv D‡jøL
Kivi AeKvk †bB| GKRb f¨vU‡hvM¨ mieivnKvix (cY¨, †mev I ¯’vei m¤úwË)
mvaviYZ hv hv †iqvZ cvB, exgvKvix Zv cv‡e| G n‡jv AvB‡bi mvaviY weavb| ZvB,
exgvKvix Avg`vwb ev µ‡qi wecix‡Z †iqvZ cv‡e bv, Ggb A_© n‡Z cv‡i bv| wewa
34(1)(L) Gi weavb wejyß KivB †kÖq| †m †gvZv‡eK mycvwik As‡k cÖ¯vÍ e AšÍfy©³
Kiv n‡q‡Q|
34(1)(M) Gi kZ©wU GLv‡b mvgÄm¨c~Y© bq| Dc-wewa 34(1) G g~jZ ejv n‡”Q
†h, exgvKvix exgvK…Z e¨w³‡K ÿwZc~iY cÖ`vb Ki‡e| ZvB, ÿwZc~i‡Yi evB‡ii
†Kv‡bv welq GLv‡b D‡jøL Kivi cÖ‡qvRb †bB| Zv‡ì g‡a¨ Ab¨ †Kv‡bv †jb-‡`b
n‡Z cv‡i| †mme †jb-‡`b †m msµvšÍ weavb Abymv‡i n‡e| Zv‡ì g‡a¨ A_©‣bwZK
†jb-‡`‡bi evB‡iI A‡bK wKQz n‡Z cv‡i| †mme welq D‡jøL Kiv wb®úÖ‡qvRb|
GLv‡b g~j welq n‡jv exgvKvix f¨vU‡hvM¨ exgv‡mevi wecix‡Z wegvK…Z e¨w³‡K
†Kv‡bv ÿwZc~iY cÖ`vb Ki‡j exgvKvix n«vmKvix mgš^q wb‡Z cvi‡e| mycvwik As‡k
†m †gvZv‡eK GB Dc-wewawU mswÿß AvKv‡i †ck Kiv n‡q‡Q|
34(2) Dc-wewa (2) Gi fvlv Av‡iv mvejxj Kiv hvq| (L)-‡Z AbygwZi D‡jøL
i‡q‡Q hv wb®úÖ‡qvRb| †m †gvZv‡eK cÖ¯Íve †ck Kiv n‡q‡Q| wewa 34(1) I (2) G
Ò‡Kv‡bv wbewÜZ exgvKvixÓ D‡jøL Kiv wb®úÖ‡qvRb| KviY, me exgvKvix wbewÜZ
exgvKvix| ZvQvov, cybtexgvKvix ÿwZc~iY †`qvi mgq wK Ki‡e Zv GLv‡b D‡jøL Kiv
nqwb| c~btexgvKvix n«vmKvix mgš^q Ki‡e GUvB ¯^vfvweK| Dc-wewa 34(1)-G
exgvKvix ÿwZc~iY †`qvi mgq n«vmKvix mgš^q Ki‡e| `y‡ÿ‡Î GKiKg nIqv
ìKvi| †m †gvZv‡eK cÖ¯Íve Ask MVb Kiv n‡q‡Q|
34(3) GB Dc-wewawU Av‡iv ms‡ÿ‡c †ck Kiv hvq| GLv‡b Dc-wewa 34(1)
Gi D×…wZ †`qvB h‡_ó| exgv †mevwU Ki‡hvM¨ mieivn n‡Z n‡e Zv Dc-wewa 34(1)
G D‡jøL i‡q‡Q| Ki‡hvM¨ mieivn n‡j Zv Aek¨B A_©‣bwZK Kvh©µg cÖwµqvq
mieivn Kiv n‡q‡Q| mycvwik As‡k †m †gvZv‡eK mswÿß AvKv‡i †ck Kiv n‡q‡Q|
34(4) I (6) GK‡Î †ck Kiv hvq| mgš^q Kivi mgqmxgv Ab¨vb¨ wewai mv‡_
GKiKg Kivi cÖ‡qvR‡b mswkøó Ki-‡gqv` A_ev ZrcieZx© 4(Pvi) Ki-‡gqv‡ì
g‡a¨ wba©viY Kiv hvq| †m †gvZv‡eK mycvwik As‡k cÖ¯vÍ e †ck Kiv n‡q‡Q|
34(5) GB Dc-wewawU cybtwjLb K‡i mswÿß I mnR Kiv hvq| †mfv‡e cÖ¯Íve
†ck Kiv n‡q‡Q|
GB wewai welqe¯‘ †ek RwUj| †h g~j Bs‡iwR †_‡K Abyev` I m¤úv`bv K‡i evsjvwU
cÖ¯Z‘ Kiv n‡q‡Q †mLvb †_‡K exgv msµvšÍ AskUzKz wb‡¤œ †ck Kiv n‡jv| G wewai
gg©v_© eyS‡Z cÖ‡qvR‡b Zv cvV K‡i evsjvi mv‡_ Zzjbv K‡i AšÍwb©nxZ A_© AvZ¥¯’ Kiv
hv‡e e‡j Avkv Kiv hvq|
"Adjustments relating to insurance.—
Adjustments on making insurance payments
(1) A registered insurer has a decreasing adjustment if the person makes a
payment to another person under a contract of insurance and all of the following
conditions are met:
(a) the supply of the contract of insurance was a taxable
supply;
(b) the payment is not made in respect of a supply to the
insurer or an import by the insurer;
(c) the payment is not made in respect of a supply to another
person, unless that supply is a taxable supply, on which
VAT is imposed at a rate other than zero; and
(d) the person to whom the payment is made is not an
unregistered non-resident.
(2) The amount of the adjustment is equal to the tax fraction of the
payment made and the adjustment shall be made in the VAT return for the tax
period in which the payment is made.
Note: Insurance is a risk intermediation service, in which the insurance brings
together many people willing to pool their funds to hedge against the risk of
suffering a loss. The decreasing adjustment ensures that the insurer pays net VAT
only on its insurance margin, which reflects the difference between the amounts it
receives for premiums and the amounts it is required to pay out when insured
persons suffer losses. This is the amount that represents the value added by the
insurer across all insured persons.
Example 1: An insurer makes a payment of Taka 5.75 lakh to an insured person
whose boat was destroyed in an accident. The insurer is entitled to a decreasing
adjustment of Taka 75,000, which is the tax fraction of the amount paid under the
policy. If the insured person buys a new boat using the insurance payment, the
output tax of the seller (or if the boat is imported, the tax payable on the import)
will approximate the adjustment allowed to the insurer. This is because the cost
of replacing the boat is effectively a cost of the insurer’s business and has already
been effectively taxed when the insurance premiums were taxed.
Adjustments on receiving subrogation payments
(3) A registered insurer has an increasing adjustment if
(a) the insurer recovers an amount (other than aggravated or
exemplary damages) as a result of the exercise of rights
acquired by subrogation under a contract of insurance; and
(b) a deduction under subsection (2) has been allowed to the
insurer for the payment to which the recovered amount
relates.
payment made and the adjustment shall be made in the VAT return for the tax
period in which the payment is received.
Example 2: The insurer in example 1 exercises its rights of subrogation and sues
the third party who cause the accident in which the insured person’s boat was
destroyed. That person is also insured and the second insurer pays Taka 5.75 lakh
to the first insurer. Under subsection (1), the second insurer is allowed a
decreasing adjustment equal to the tax fraction of the amount paid. Under
subsection (2), that decreasing adjustment for the second insurer is matched by an
increasing adjustment for the first insurer. These adjustments ensure that the
insurer that ultimately bears the loss is the person who is entitled to the
decreasing adjustment and prevents both insurers claiming the adjustment.
Adjustments on receiving insurance payments
(5) A registered person has an increasing adjustment if
(a) the person receives a payment under a contract of insurance,
whether or not the person is a party to the contract;
(b) the payment relates to a loss incurred
(i) in the course of the person’s economic activity; or
(ii) in relation to an asset used wholly or partly in the
person’s economic activity; and
(c) the supply of the contract of insurance was a taxable supply.
payment received, reduced to the extent that:
(a) the economic activity in which the loss was incurred involves
the making of exempt supplies; or
(b) the asset to which the loss relates was used in making exempt
supplies or for private purposes; and
(c) if both paragraph (a) and paragraph (b) apply, whichever is
most appropriate in the context of the payment received.
Example 3: Continuing examples 1 and 2, the insurer person whose boat was
destroyed uses the boat predominantly in the course of providing cruises in the
Bay of Bengal to tourists visiting Bangladesh. However, on occasions, the boat is
used for private purposes and the person has to date claimed only 85 percent of
the input tax credits relating to the purchase, repairs and maintenance, and
improvements to the boat on the basis that it is used 15 percent for private
purposes. The amount of output tax payable by the person is 85 percent of
75,000, which is Taka 63,750.
Note: The net effect of the adjustments under this section in respect of the
examples given is that the two insurers pay out VAT-inclusive amounts under the
policy, the first insurer receives a decreasing adjustment equal to the VAT
included in the payout but later repays that amount by making an increasing
adjustment equal to the decreasing adjustment allowed to the second insurer.
Having received a payment of Taka 5 Lakh, the insured person makes an
increasing adjustment of Taka 63,750. When the insured person buys (or imports)
a replacement yacht for the same value, the supplier (or the insured person as
importer) pays VAT of 75.000 and the insured person claims an input tax credit
of Taka 63,750. The remainder of the undeductible input tax is covered by the
insurers, and is ultimately paid by the second insurer, who is allowed a
decreasing adjustment for the full tax fraction in reflection of the fact that the cost
of the input tax that cannot be deducted by the insured person is a cost of the
insurer’s business and has been effectively taxed. The adjustment required under
subsection (6) ensures that that insured person does not receive a double benefit
by being paid the VAT-inclusive price of the replacement boat and an input tax
credit when it purchases that replacement boat."
wewa 34 G ewY©Z n«vmKvix I e„w×Kvix mgš^q mswÿßfv‡e wb¤œiƒ‡c cÖKvk Kiv

hvq:
exgv †mev MönYKvix exgv †mev cÖ`vbKvix ev cybtexgvKvix

exgvKvix
ÿwZc~iY MªnY K‡i‡Q| exgv †mev MªnYKvix‡K exgvKvix‡K ÿwZc~iY
e„w×Kvix mgš^q Ki‡e| ÿwZc~iY cÖ`vb K‡i‡Q| cÖ`vb K‡i‡Q|
[34(3)] n«vmKvix mgš^q Ki‡e n«vmKvix mgš^q Ki‡e|
[34(1)] (GB AskUzKz wewa‡Z †bB)
cybtexgvKvixi KvQ †_‡K
ÿwZc~iY †c‡q‡Q|
e„w×Kvix mgš^q Ki‡e|
[34(2)]
cÖ¯Íve-60
Ò35| jUvwi, jvwK-Wª, i¨vdj Wª, nvDwR Ges Abyiƒc D‡`¨v‡Mi †¶‡Î
mgš^q|―(1) jUvwi, jvwK-Wª, i¨v‡dj-Wª, nvDwR, A_ev Abyiƒc Kvh©µg
cwiPvjbvKvix e¨w³ KZ©„K D³ Kvh©µ‡gi djkÖæwZ‡Z Avw_©K cyi¯‥vi ev Ab¨weafv‡e
cyi¯‥vi cÖ`vb Kiv nB‡j D³ e¨w³ n«vmKvix mgš^q mvab Kwi‡Z cvwi‡eb|
(2) nªvmKvix mgš^‡qi cwigvY nB‡e Avw_©K cyi¯‥vi eve` cwi‡kvwaZ A‡_©i Ki-
fMœvs‡ki mgcwigvY A_ev Ab¨weafv‡e cÖ`vb Kiv cyi¯‥v‡ii µqg~j¨ ev b¨vh¨ evRvi
g~‡jï Ki-fMœvs‡ki mgcwigvY|
(3) †h Ki †gqv‡` cyi¯‥vi eve` A_© cwi‡kva Kiv nB‡e †mB Ki-†gqv‡` A_ev
ZrcieZx© 4(Pvi)wU Ki-‡gqv‡ì g‡a¨ n«vmKvix mgš^q mvab Kwi‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: KZUzKz cwigvY n«vmKvix mgš^q Ki‡Z n‡e Zv GB wewa‡Z D‡jøL
Kiv nqwb| mvaviYZ n«vmKvix mgš^q Ki‡Z n‡e Ki-fMœvs‡ki mgcwigvY A_©|
n«vmKvix mgš^q cÖ`vb Kivi Rb¨ Ab~¨b 4(Pvi) Ki-‡gqv` mgq †`qv hvq| AvBb I
wewai Ab¨Î wewfbœ cwiw¯’wZ‡Z †miKg †`qv n‡q‡Q| †Kv‡bv welq GKiKg n‡j Zv
ev¯Íevqb Kiv mnR nq| ZvQvov, GB wewai eY©bv Av‡iv mvejxj Kiv hvq| ZvQvov,
Avw_©K cyi¯‥vi Qvov `ª‡eï gva¨‡gI cyi¯‥vi cÖ`vb Kiv nq| ZvB, wewa‡Z †m welqwUI
D‡jøL _vKv ìKvi| †m †gvZv‡eK wewawU D³iƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv
n‡q‡Q|
cÖ¯Íve-61
Ò36| Kinvi ev cwigvY cwieZ©‡bi †¶‡Î mgš^q|―(1) †Kv‡bv wbewÜZ e¨w³
n«vmKvix ev e„w×Kvix mgš^q mvab Kwi‡Z cvwi‡eb, hw` D³ e¨w³ mieiv‡ni †¶‡Î
cÖ‡hvR¨ cÖK…Z Ki A‡c¶v wfbœ cwigvY Ki cwi‡kva Kwiqv _v‡Kb|
(2) mswkøó mieiv‡ni †¶‡Î cwi‡kvwaZ K‡ii cwigvY Ges cÖK…Z cÖ‡`q K‡ii
cwigv‡Yi g‡a¨ cv_©K¨RwbZ A_© nBj mgš^q‡hvM¨ A‡_©i cwigvY|
(3) cÖK…Z Ki A‡cÿv wfbœ cwigvY Ki cwi‡kva Kiv nBqv‡Q Bnv †hB Ki
†gqv‡` DÑvwUZ nB‡e, †mB Ki †gqv‡` ev ZrcieZx© 2 (`yB)wU Ki †gqv‡ì g‡a¨
e„w×Kvix mgš^‡qi †ÿ‡Î 2 kZvsk my`mn mgš^q mvab Kwi‡Z nB‡e wKš‘ n«vmKvix
mgš^‡qi †ÿ‡Î my` cÖ‡hvR¨ nB‡e bv|
(4) mieivnKvix Ges mieivn MªnxZv whwbB cÖ_‡g mgš^q Kiæb bv †Kb, AciRb‡K
wecixZag©x mgš^q mvab Kwi‡Z nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: wk‡ivbv‡g ÒKinviÓ Gi cwie‡Z© ÒKinvi ev cwigvYÓ cÖwZ¯’vcb
Kiv ìKvi| KviY, Z…Zxq Zdwm‡ji †Uwej-4 †gvZv‡eK nvi Qvov cwigvY cwieZ©b
n‡Z cv‡i|
(1) GB Dc-wewa‡Z Òwe‡kl †Kv‡bv mieiv‡ni †ÿ‡ÎÓ kãmg~n cÖ‡qvRb †bB| KviY,
†h‡Kv‡bv mieiv‡ni †ÿ‡Î Ggb cwiw¯’wZ n‡Z cv‡i| Bnv †Kv‡bv we‡kl mieiv‡ni
Rb¨ cÖ‡hvR¨ bq| Òg~j¨ ms‡hvRb Ki cwi‡kva Kwiqv _v‡KbÓ GB kãmg~nI mwVK
bq| KviY, Gfv‡e m¤ú~iK ïé Kg-‡ewk cwi‡kvwaZ n‡Z cv‡i| ZvB, wk‡ivbv‡g
ÒKinviÓ ejv n‡q‡Q, Òg~mKnvi ejv nqwbÓ|
(2) GB wewa‡ZI Òg~j¨ ms‡hvRb KiÓ D‡jøL Kiv n‡q‡Q| ÒKiÓ D‡jøL Kiv †kÖq|
(3) mgš^q KLb Ki‡Z n‡e Zv GKwU cÖk|œ Dc-wewa (3) G D‡jøL i‡q‡Q †h, †h
Ki-†gqv‡` A_© cwi‡kva Kiv n‡e †m Ki-†gqv‡ì `vwLjc‡Î mgš^q mvab Ki‡Z
n‡e| G welqwU A¯úó| GLv‡b A_© cwi‡kva ej‡Z Kx eySv‡bv n‡q‡Q, mieiv‡ni
g~j¨ bv-wK f¨vU? cÖK…Z A‡_© mieiv‡ni g~j¨ Ges f¨vU c~‡e©B cwi‡kva Kiv n‡q‡Q|
g~j¨ Ges f¨vU cÖ`vb K‡i‡Qb mieivn MªnYKvix| mieiv‡ni g~j¨ cwi‡kva Kivi mgq
welqwU Rvbv hv‡e GgbwU Kvg¨ bq| welqwU Av‡iv A‡bK c‡i Rvbv n‡Z cv‡i|
mieivn cÖ`vbKvix ev MªnYKvix †h †KD welqwU DÑvUb Ki‡Z cv‡ib| G `yR‡bi †h
†KD mgš^‡qi KvR ïiæ Ki‡Z cv‡ib| GKRb mgš^q Ki‡j AciRbI K‡imcwÛs
mgš^q Ki‡eb G msµvšÍ weavb _vKv Avek¨K| †m †gvZv‡eK D³iƒc cÖ¯vÍ e †ck Kiv
n‡q‡Q|
cÖ¯Íve-62
GB wewai gva¨‡g aviv 62 Gi AvIZvq c×wZ wba©viY Kiv n‡q‡Q| G‡ÿ‡Î †hme
`wjj PvIqv n‡q‡Q Zv †ek AwZwi³ e‡j g‡b nq| 1991 m‡bi f¨vU AvB‡bI Giƒc
cÖZ¨c©Y/‡iqvZ †bqvi weavb wQj| †mLv‡b g~jZ wej-Ae-G·‡cvU© Ges wcAviwm Gi
wfwË‡Z cÖvc¨ cÖZ¨c©Y †iqvZ wn‡m‡e PjwZ wnmve †iwR÷v‡i (g~mK-18) Rgv K‡i
†bqv †h‡Zv| we‡kl K‡i GLv‡b Dc-wewa (2) Gi `dv (K) Gi Dc-`dv (B)‡Z †h
`wjj PvIqv n‡q‡Q (ißvwbK…Z c‡Y¨ Avg`vwbK…Z DcKiY eënv‡ii cÖgvYcÎ) Zv
`vwLj Kiv Lye KwVb n‡e e‡j g‡b nq| G‡ÿ‡Î †Kvb& `wjj `vwLj Ki‡Z n‡e Zv ejv
nqwb|
ZvQvov, G‡ÿ‡Î cÖZ¨c©Y/‡iqvZ †bqvi cÖ‡qvR‡b Kwgkbv‡ii Kv‡Q Av‡e`b Ki‡Z n‡e
Ges Kwgkbv‡ii Aby‡gv`b cvIqvi ci cÖZ¨c©Y/‡iqvZ †bqvi weavb Kiv n‡q‡Q|
c~‡e©i AvB‡bi AvIZvq Giƒc weavb wQj bv| c~‡e©i AvB‡bi AvIZvq ißvwbKviK
wb‡R wb‡RB `wjjvwì wfwË‡Z PjwZ wnmve †iwR÷v‡ii gva¨‡g cªvc¨ cÖZ¨c©Y †iqvZ
wn‡m‡e Rgv K‡i wb‡Zb| eZ©gvb weavb Abymv‡i Kwgkbvi AbygwZ †`qvi ci Giƒc
mgš^q Kiv hv‡e hv Ki`vZvevÜe n‡e bv| ZvQvov, Giƒc weavb ißvwb wbiærmvwnZ
Kivi AvksKv i‡q‡Q| Kwgkbv‡ii c‡ÿ GZ AbygwZ †`qv mnR n‡e bv| ZvQvov,
Kwgkbvi hw` Zuvi GB `vwqZ¡ Ab¨ †Kv‡bv Kg©KZ©vi Ici †Wwj‡MU K‡i †`b, Zvn‡jI
bvbv RwUjZv m„wó nIqvi AvksKv i‡q‡Q| ZvB, wbw`©ó `wjjvwì wfwË‡Z ißvwbKviK
wb‡R wb‡RB cÖvc¨ cÖZ¨c©Y †iqvZ wn‡m‡e `vwLjc‡Î mgš^q K‡i †b‡eb, Giƒc weavb
Kiv mgxPxb e‡j Avgvi AwfgZ| cieZx©‡Z iæwUb wbixÿv Kivi mgq ev †Kv‡bv
we‡kl wbixÿv Kivi mgq f¨vU KZ©„cÿ hvPvB K‡i †`L‡eb †h, mgš^q Kiv mwVK
Av‡Q wK-bv|
cÖ¯Íve-63
Dc-wewa (2) G cÖ_g eëüZ ÒKi`vZvÓ wejyß Kiv mgxPxb n‡e; KviY, G kãwU G
ev‡Kï †k‡l Av‡iv GKevi eënvi Kiv n‡q‡Q, hvi d‡j ev‡Kï MVb mwVK Av‡Q
e‡j g‡b nq bv|
cÖ¯Íve-64
Ò51| WvK‡hv‡M †cÖwiZ ev evnK gvidZ `vwLjK…Z `vwLjc‡Îi †ÿ‡Î †ckK…Z
nBevi mgq|―WvK‡hv‡M †cÖwiZ ev evnK gvidZ `vwLjK…Z `vwLjc‡Îi †ÿ‡Î aviv
64 Gi Dc-aviv (1) G DwjøwLZ Zvwi‡Li g‡a¨ Dnv mswkøó ¯’vb ev `ß‡i M„nxZ nB‡Z
nB‡e|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: aviv 64(1) Gi †cÖwÿ‡Z GB wewawU my¯úó n‡q‡Q e‡j g‡b
nqbv| aviv 64(1) Abymv‡i, Ki †gqv` mgvß nIqvi ci 15 (c‡bi) w`‡bi g‡a¨
`vwLjcÎ `vwLj Ki‡Z n‡e| 1991 m‡bi f¨vU AvB‡bI Giƒc weavb wQj| Avgv‡ì
†`‡ki f¨vU`vZvMY G c×wZ‡Z Af¨¯Í| A_©vr Rvbyqvix gv‡mi `vwLjcÎ †deªæqvix
gv‡mi 15 Zvwi‡Li g‡a¨ `vwLj Ki‡Z n‡e; †deªæqvix gv‡mi `vwLjcÎ gvP© gv‡mi 15
Zvwi‡Li g‡a¨ `vwLj Ki‡Z n‡e BZ¨vw`| A_©vr AbjvB‡b `vwLjcÎ †ck Kivi †ÿ‡Î
cieZx© gv‡mi 15 Zvwi‡Li g‡a¨ f¨vU AbjvBb wm‡÷‡g †cÖiY (send) Ki‡Z n‡e|
Ab¨vb¨ c×wZ‡Z `vwLjcÎ `vwLj Kivi †ÿ‡Î cieZx© gv‡mi 15 Zvwi‡Li g‡a¨
mswkøó ¯’vb ev `ß‡i `vwLjcÎ †c․uQv‡Z n‡e| wewa 51 cvV Ki‡j G welqwU ¯úófv‡e
†evaMg¨ nq bv| ZvB, wewa 51 D³iƒ‡c cÖwZ¯’vcb cÖ¯vÍ e Kiv n‡q‡Q|
cÖ¯Íve-65
wewa 52(6) wejyß Kivi cÖ¯Íve
wewa 52(6) wejyß Kivi cÖ¯Íve Kiv n‡q‡Q| AbyMÖn K‡i cÖ¯Íve-00 †`Lyb|
mnRxKi‡Yi cÖ‡qvR‡b aviv 72 G welqwU AšÍf©y³ Kivi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-66
wewa 101 G ms‡hvR‡bi cÖ¯Íve
wewa 101 Gi Dc-wewa (1) Gi `dv (O) Gi ci wb¤œiƒc bZzb `dv (P) mwbœ‡ek Kivi
cÖ¯Íve KiwQ:
Ò(P) RvZxq ivR¯^ †evW© KZ©„K cÖ`Ë g~mK civgk©K jvB‡mÝcÖvß civgk©K;Ó
cÖ¯Ív‡ei c‡ÿ hyw³: weKí we‡iva wb®úwË cÖwµqvq mnvqZvKvix wn‡m‡e RvZxq ivR¯^
†evW© KZ©„K cÖ`Ë g~mK civgk©K jvB‡mÝcÖvß civgk©KcY we‡ewPZ nIqv mwgwPb|
cÖ¯vÍ e-67
cÖwZwbwai msÁv mvgÄm¨c~Y© Kivi cÖ¯Íve
cÖwZwbwai msÁv AvB‡bI i‡q‡Q Avevi wewa‡ZI i‡q‡Q| GKB wel‡q `ywU msÁv
_vKvi cÖ‡qvRb †bB| AvBb I wewa‡Z GKB welq wfbœiƒ‡c eëüZ n‡j Zv RwUjZvi
m„wó Ki‡e| ZvB, `ywU msÁv‡K GwKf~Z K‡i AvB‡b ivLv †kÖq n‡e|
cÖ¯Íve-68
QvcvLvbvi msÁvq ms‡kva‡bi cÖ¯Íve
QvcvLvbvi msÁvq cy¯ÍK AšÍf©y³ i‡q‡Q| cÖ_g Zdwm‡ji wØZxq L‡Ði Aby‡”Q` 3(L)
Gi gva¨‡g cy¯ÍK Qvcv f¨vU Ae¨vnwZ †`qv n‡q‡Q| Avevi, GmAviI bs-172-
AvBb/2019/29-g~mK, ZvwiL: 13 Ryb, 2019 Gi †Uwej-4 Gi gva¨‡g cy¯ÍK Qvcv
f¨vU Ae¨vnwZ †`qv n‡q‡Q| wKš‘ cy¯ÍK ej‡Z wK eySvq, A_©vr †Kvb& ai‡bi cy¯ÍK
Qvcv f¨vUgy³ n‡e Zv ¯úó †bB hv ¯úó Kiv ìKvi| ZvB, GmAviI bs-186-
AvBb/2019/43-g~mK, ZvwiL: 13 Ryb, 2019 G cÖ`Ë QvcvLvbvi msÁvi wb‡gœ
Òcy¯ÍK A_© cvV¨cy¯ÍK, †idv‡iÝ cy¯ÍK, agx©q cy¯ÍK Ges Mí I Dcb¨vmÓ †hvM Kiv
hvq| ZvQvov, AvB‡bi Zdwmj Ges GmAviI `yB¯’v‡b GKB Ae¨vnwZ bv †i‡L ïaygvÎ
Zdwmj ev GmAviI‡Z GK¯’v‡b ivLvB †kÖq|
cÖ¯Íve-69
civgk©K Gi msÁvq ms‡kva‡bi cÖ¯Íve
Kg©Pvix Ges civgk©‡Ki g‡a¨ g~j cv_©K¨ n‡jv Kg©Pvix †Kv‡bv `ßi, cÖwZôv‡b
wbqwgZfv‡e wbhy³ _v‡Kb| Zvi mvwf©m IB cÖwZôv‡bi mvwf©m iæj Øviv wbqwš¿Z|
civgk©K Ggb bb| civgk©K mvgwqKfv‡e †Kv‡bv KvR m¤úv`b Kivi Rb¨ Pzw³i
gva¨‡g wb‡qvwRZ nb| civgk©K IB cÖwZôv‡b wbqwgZfv‡e wbhy³ Kg©Pvix bb, Zvi
PvKzix IB cÖwZôv‡bi mvwf©m iæj Øviv wbqwš¿Z nq bv| GmAviI bs-186-
AvBb/2019/43-g~mK, ZvwiL: 13 Ryb, 2019 G cÖ`Ë msÁvq G welqwU ¯úó bv
_vKvq A‡bK †ÿ‡Î civgk©K‡K Kg©Pvix wn‡m‡e we‡ePbv K‡i f¨vU duvwK †`qvi
cÖeYZv †`Lv hvq| Avevi, GB msÁvi wk‡ivbv‡g Òdvg©Ó D‡jøL _vKvq e¨w³
civgk©‡Ki †ÿ‡Î f¨vU n‡e bv e‡j A‡b‡K gšÍe¨ K‡i _v‡Kb| ZvB, msÁvwU wbgœiƒ‡c
cÖwZ¯’vcb Kivi mycvwik Kiv n‡jv:
Òcivgk©K †mev:
e¨vL¨v|Òcivgk©K †mevÓ A_© c‡Yi wewbg‡q †h †Kv‡bv civgk©K †mev cÖ`v‡b
wb‡qvwRZ †Kv‡bv e¨w³, ms¯’v ev cÖwZôvb whwb †Kv‡bv `ßi, cÖwZôvb, ms¯’v, mË¡v ev
e¨w³i mv‡_ Pzw³i gva¨‡g wbqwgZfv‡e wbhy³ Kg©Pvixi •ewkó¨ e¨wZ‡i‡K †Kv‡bv
m¤¢ve¨Zv hvPvB, cÖKí cÖYqb ev ev¯Íevqb ev cwiKíbv cÖYqb ev ev¯Íevqb ev Ab¨wea
†Kv‡bv civgk© cÖ`vb K‡ib A_ev Dnv ev¯Íevq‡bi Z`viwK K‡ib|Ó
cÖ¯Íve-70
wmGÛGd †mevi †ÿ‡Î GKwU mvaviY Av‡`k Rvwi Kivi cÖ¯Íve
wmGÛGd †mevi †ÿ‡Î Avg`vwb ch©v‡q wej-Ae-Gw›Uªi mv‡_ f¨vU Av`vq Kiv nq|
B‡Zvc~‡e© G msµvšÍ GKwU Av‡`k wQj| g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AvBb,
2012 Ges g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wewagvjv, 2016, 1jv RyjvB †_‡K
Kvh©Ki nIqvq 1991 mv‡ji gymK AvB‡bi Aax‡b cÖYxZ/RvixK…Z mKj cÖÁvcb,
Av‡`k, w`K-wb`©kbv BZ¨vw` evwZj n‡q‡Q| wKš‘ GLbI c~‡e©i Av‡`k Abymv‡i
Kv÷gm KZ©„cÿ KZ©„K wmGÛGd ms¯’v n‡Z g~mK Av`vq Kiv n‡”Q| g~j¨ ms‡hvRb
Ki I m¤ú~iK ïé AvBb, 2012 Ges g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wewagvjv,
2016 Abymv‡i wbewÜZ wmGÛGd ms¯’v KZ©„K cÖ`Ë †mevi †ÿ‡Î g~mK Av`vq I
†iqvZ MÖnY ev mgš^qKiY wel‡q †Kv‡bv mywbw`©ó wewa-weavb bv _vKvq gvV ch©v‡q
RwUjZvi m„wó n‡”Q| ZvB G wel‡q bZzb K‡i c~‡e©i b¨vq mvaviY Av‡`k Rvix Ki‡j
g~mK Av`vq I cÖ`v‡b RwUjZv `~i n‡e Ges ivR¯^ Av`vq A‡bK¸Y e„w× cv‡e e‡j
Avgiv g‡b Kwi| GB welqwU wea„Z K‡i GKwU Av‡`k Rvwi Kivi cÖ¯vÍ e Kiv n‡jv|
Av‡`‡ki GKwU Lmov †ck Kiv n‡q‡Q (mshyw³-3)|
cÖ¯Íve-71
DcKiY ev cY¨ wbewÜZ cÖv½b e¨ZxZ Ab¨ †Kv‡bv ¯’v‡b msiÿY Kivi
wbwg‡Ë Av‡`k Rvwi Kivi cÖ¯Íve
A‡bK mgq bvbv Kvi‡Y DcKiY ev cY¨ wbewÜZ ¯’vb e¨ZxZ Ab¨Î msiÿY Kivi
cÖ‡qvRb nq| wbewÜZ cÖv½‡b ¯’vb msKzjvb bv nIqvi Kvi‡Y, e¨vs‡Ki Kv‡Q DcKiY
ev cY¨ gU©‡MR _vKvi Kvi‡Y BZ¨vw`| f¨vU eë¯’vi AvIZvq G ai‡bi Kvh©µg
wewae× Ki‡Z n‡e| eëmv mnRxKi‡Yi GUv GKUv c`‡ÿc| G ai‡bi weavb 1991
m‡bi f¨vU eë¯’vi AvIZvq wQj hv eZ©gv‡b †bB| Ggb GKUv Av‡`k Rvwi Kiv Lye
Riæix| Av‡`‡ki GKUv Lmov †ck Kiv n‡q‡Q (mshyw³-4)|
cÖ¯Íve-72
f¨vU †dviv‡gi m`m¨MY‡K cixÿvq AskMÖnY e¨ZxZ
g~mK civgk©K jvB‡mÝ cÖ`vb Kivi cÖ¯Íve
evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg (f¨vU †dvivg) cÖvq 900 m`m¨ mgš^‡q MwVZ
f¨vU Gwiqv‡Z GKwU †ckv`vi msMVb| GB msMV‡bi m`m¨MY D”PwkwÿZ, f¨vU Ges
Ab¨vb¨ Gwiqv‡Z cÖwkÿYcÖvß Ges wbR wbR †ÿ‡Î mycÖwZwôZ| Zv‡ì g‡a¨ i‡q‡Qb
e¨vwi÷vi, GdwmG, GdwmGgG, GdwmwRG BZ¨vw` wWMÖxavix e¨w³MY| f¨vU Gwiqv‡Z
Zv‡ì `ÿZv mywew`Z| cixÿvq AskMÖnY Qvov eZ©gv‡b 4 (Pvi) K¨vUvMixi
e¨w³MY‡K g~mK civgk©K jvB‡mÝ †`qvi weavb i‡q‡Q| h_v:- (1) g~j¨ ms‡hvRb Ki
wefv‡M RvZxq †eZb †¯‥‡ji 9g †MÖ‡Wi wb‡gœ bb Ggb c‡` b~¨bZg 5 (cuvP) eQi
KvR Kivi AwfÁZvm¤úbœ AemicÖvß Kg©KZ©v; (2) PvU©vW© G¨vKvD›U¨v›U; (3) K÷
G¨vÛ g¨v‡bR‡g›U G¨vKvD›U¨v›U; Ges (4) PvU©vW© †m‡µUvwi| f¨vU †dviv‡gi
m`m¨M‡Yi wkÿv, cÖwkÿY Ges †ckvMZ `ÿZv we‡ePbvq wb‡q Zv‡ì‡K GKB myweav
cÖ`vb Kivi cÖ¯Íve KiwQ| †m D‡Ï‡k¨ Gm,Avi,I bs-202-AvBb/2019/59-g~mK,
ZvwiL: 13 Ryb, 2019 Gi gva¨‡g RvwiK…Z g~mK civgk©K jvB‡mwÝs wewagvjv,
2019 Gi wewa 3(O) wbgœiƒ‡c cÖwZ¯’vcb Kivi cÖ¯vÍ e KiwQ:
Ò(O) g~j¨ ms‡hvRb Ki wefv‡M RvZxq †eZb †¯‥‡ji 9g †MÖ‡Wi wb‡gœ b‡nb Ggb
c` nB‡Z Aemi MÖnYKvix Kg©KZ©v, evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg-Gi
m`m¨ A_ev mswkøó ms¯’v KZ©„K wWMÖx mgvwßi GKv‡WwgK mb` cÖ`v‡bi ci nB‡Z
5 (cuvP) ermi Kv‡Ri AwfÁZvm¤úbœ PvU©vW© G¨vKvD›U¨v›U ev PvU©vW© †m‡µUvix ev
K÷ G¨vÛ g¨v‡bR‡g›U G¨vKvD›U¨v›UMY h_vh_fv‡e Av‡e`b `vwLj Kwi‡j
cixÿvi wd cÖ`vb e¨ZxZ Ges cix¶vq AskMÖnY e¨ZxZ Zvnv‡ì‡K g~mK
civgk©K jvB‡mÝ cÖ`vb Kiv hvB‡e|Ó
cÖ¯Íve-73
ißvwb c×wZ msµvšÍ mvaviY Av‡`k Rvwi Kivi cÖ¯Íve
ißvwbi c×wZ Ges ißvwb Av‡qi Ici †_‡K f¨vU KZ©b Kiv ev bv Kiv wel‡q mvaviY
Av‡`k Rvwi Kiv cÖ‡qvRb| cY¨ we‡`‡k ißvwb Ki‡Z n‡j c×wZ wK n‡e? ißvwb
cÖwµqvKiY GjvKv (Bwc‡RW)-G cY¨ ißvwb Kivi c×wZ wK n‡e? cÖ”Qbœ ißvwb
wn‡m‡e cY¨ ißvwb Kivi c×wZ wK n‡e? †mev ißvwbi c×wZ wK n‡e? eÛ
jvB‡mÝavix kZfvM ißvwbKviK cÖwZôv‡bi ißvwb c×wZ Ges Ab¨vb¨ cÖwZôv‡bi
ißvwb c×wZ wK n‡e, Gme welq we¯ÍvwiZ I mywbw`©ó Kiv ìKvi| AvDU‡mvwm©s-Gi
gva¨‡g Avgv‡ì †`‡k cÖPzi •e‡`wkK gy`ªv AwR©Z nq| mywbw`©ó wewa-weavb bv _vKvq
e¨vsK KZ…©K Dr‡m AvqKi Ges A‡bK †ÿ‡Î f¨vU KZ©b Kiv nq| G‡Z G ai‡bi
ißvwbKviKMY Drmvn nvwi‡q †d‡jb| Avgv‡ì †`‡k cÖPzi wkwÿZ †eKvi i‡q‡Qb|
Zv‡ì‡K cwjwm mv‡cvU© w`‡j Zviv cÖPzi KvR K‡i •e‡`wkK gy`ªv AR©b Ki‡Z
cvi‡eb| G wel‡qi mv‡_ f¨vU AvBb, ïé AvBb, •e‡`wkK gy`ªv wbqš¿Y AvBb Ges
e¨vswKs RwoZ| AšÍZ f¨vU wel‡q GKwU mvgwMÖK weavb Rvwi Kiv n‡j ißvwb we‡kl
K‡i ÿz`ª ißvwb, †mev ißvwb, Z_¨-cÖhyw³ ißvwb †e‡o hv‡e, Kg©ms¯’vb m„wó n‡e Ges
cÖPzi •e‡`wkK gy`ªv AwR©Z n‡e| †m D‡Ï‡k¨ RvwiZe¨ GKwU Av‡`‡ki Lmov
cieZx©‡Z †ck Kiv n‡e|
cÖ¯Íve-74
g~mK Pvjvbc‡Î †µZvi wVKvbv mwbœ‡ek Kivi cÖ¯Íve
g~mK-6.3 Pvjvbc‡Î †µZvi wVKvbv D‡jøL Kivi ¯’vb †bB| aviv 46(1)(P)-‡Z D‡jøL
i‡q‡Q †h, Ki Pvjvbc‡Î †µZv I we‡µZv Df‡qi bvg, wVKvbv I g~mK wbeÜb b¤î
D‡jøL _vK‡Z n‡e| di‡g †µZvi wVKvbv AšÍf³©y Kiv cÖ‡qvRb|
cÖ¯Íve-75
ÒA_©‣bwZK msMV‡bi m`m¨ †mevÓ Gi msÁv wba©viY Kivi cÖ¯Íve
wb¤œiƒc GKwU †mevi msÁv wba©viY Kivi cÖ¯Íve KiwQ:
Gm099.70 A_©‣bwZK msMV‡bi m`m¨ †mev
ÒA_©‣bwZK msMV‡bi m`m¨ †mev A_© jvfRbK nDK ev bv nDK Ggb †Kv‡bv
msMVb †hLv‡b m`m¨c` jv‡fi gva¨‡g A_©‣bwZK Kvh©µg msµvšÍ civgk©, cÖwkÿY,
wjqv‡Ruv, bxwZ wba©vi‡Y cÖfve, †ckvMZ myweav BZ¨vw` AR©b Kwiqv wbR †ckvi
A_©‣bwZK Kvh©µg Z¡ivwš^Z Kiv hvq| Z‡e, mvgvwRK, mvs¯‥…wZK I †ckvRxex msMVb
†hgb: K…lK msMVb, kÖwgK msMVb, grmRxex msMVb Dnvi AšÍfy³ © nB‡e bv|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: eZ©gv‡b Ggb A‡bK msMVb i‡q‡Q †hLv‡b wd-Gi wewbg‡q
m`m¨c` †bqv nq| D³ wd-Gi Ici f¨vU AvniY mymsMwVZ Kivi wbwg‡Ë Giƒc
GKwU msÁv cÖ‡qvRb|
cÖ¯Íve-76
†hvMvb`vi Gi msÁvq ms‡kva‡bi cÖ¯vÍ e
‡hvMvb`vi †mevi msÁv wb¤œiƒ‡c cÖwZ¯’vcb Kivi cÖ¯Íve Kiv n‡jv:
Ò†hvMvb`vi (Procurement Provider):
e¨vL¨v|- Ò†hvMvb`viÓ A_© Ggb †Kv‡bv e¨w³, cÖwZôvb ev ms¯’v whwb ev hvnviv
†Kv‡bv Avg`vwbKviK, Drcv`K ev eëmvqxi wbKU nB‡Z cÖ_g Zdwmj Øviv
Ae¨vnwZcÖvß b‡n Ggb †Kv‡bv cY¨ µq ev msMÖn Kwiqv †Kv‡Ukb ev ìcÎ ev
Kvh©v‡`k ev Ab¨weafv‡e †Kv‡bv Dr‡m g~mK KZ©bKvixi wbKU c‡Yi wewbg‡q
mieivn K‡ib| Z‡e, †Kv‡bv Drcv`K, eëmvqx ev †mev cÖ`vbKvix †hvMvb`vi
wnmv‡e we‡ewPZ nB‡e bv|Ó
cÖ¯Ív‡ei c‡ÿ hyw³: †hvMvb`vi Gi msÁvq D‡jøL i‡q‡Q Ò‡h †Kv‡bv cY¨ ev †mev ev
DfqB mieivn K‡ibÓ| †hvMvb`vi wb‡RB GKUv †mev| Ab¨ †Kv‡bv †mev µq K‡i
mieivn Kiv n‡j Zv †hvMvb`vi wn‡m‡e we‡ewPZ nIqv mwgwPb bq, †mevwU mswkøó
†mev wn‡m‡e we‡ewPZ n‡e| Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv, 2020
Gi Aby‡”Q` 4 G D‡jøL i‡q‡Q Ò‡h mKj †mevi mywbw`©ó msÁv iwnqv‡Q †mB mKj
†mev †hvMvb`vi wnmv‡e MY¨ nB‡e bvÓ| aiæb, †Kv‡bv cÖwZôv‡b †Kv‡bv ì`vZv hw`
†UÛv‡ii gva¨‡g KbmvjU¨v›U mieivn Kivi Kvh©v‡`k †c‡q KbmvjU¨v›U mieivn
K‡ib, Zvn‡j mieivnKvix †hvMvb`vi wn‡m‡e MY¨ nq bv, KbmvjU¨v›U wn‡m‡e MY¨
nq| ZvB, †hvMvb`vi Gi msÁvq Ò‡h †Kv‡bv cY¨ ev †mev ev DfqB mieivn K‡ibÓ
Gi ¯’‡j Ò‡h †Kv‡bv cY¨ mieivn K‡ibÓ cÖwZ¯’vcb Kiv cÖ‡qvRb| ZvQvov, †UÛv‡ii
wecix‡Z mieivn Kiv n‡jB †Kv‡bv †Kv‡bv Dr‡m KZ©bKvix †hvMvb`vi wn‡m‡e
we‡ePbv K‡i _v‡Kb| A_©vr Drcv`bKvix ev eëmvqx‡KI †hvMvb`vi wn‡m‡e MY¨
Kivi cÖeYZv †`Lv hvq hv mwVK bq| G RwUjZvmg~n wbim‡Yi j‡ÿ¨ †hvMvb`vi Gi
msÁv D³iƒ‡c cÖwZ¯’vc‡bi cÖ¯Íve Kiv n‡q‡Q|
cÖ¯Íve-77
mgwš^Z wnmve eë¯’v cÖYq‡bi cÖ¯vÍ e
GKUv cÖwZôvb bvbv ai‡bi wnmve iv‡L| †Kv‡bv wnmve ivL‡Z nq Zvi wb‡Ri
cÖ‡qvR‡b| Avevi, †Kv‡bv wnmve ivL‡Z nq †i¸‡jUix G‡RÝxi evaëvaKZv Abymv‡i|
Gfv‡e wewfbœ cÖ‡qvR‡b, wewfbœ c×wZ‡Z Zvi hveZxq wnmvecÎ ivL‡Z nq| Gfv‡e
wnmve ivL‡Z †h‡q A‡bK welq Wzwcø‡KU n‡q hvq| d‡j, eëmvi LiP †e‡o hvq|
f¨v‡Ui Rb¨ Avjv`v wnmve Ggb GKUv welq| wewfbœfv‡e, wewfbœ ¯’v‡b wnmve _vK‡j
Awbqg Kivi my‡hvM m„wó nq| ZvB, hveZxq wnmve GKmv‡_, GK dig¨v‡U ivL‡Z
cvi‡j LiP K‡g, cwicvjb ev‡o| †Kv‡bv cÖwZôv‡bi GKUv wnmve _vK‡e| †m wnmve
f¨vU KZ©„cÿ, AvqKi KZ©„cÿ, Avi‡RGmwm, e¨vsK, exgv ev Ab¨ †h me cÖwZôv‡bi
cÖ‡qvRb nq Zviv cÖ‡qvRbgZ eënvi Ki‡e| mKj cÖwZôv‡bi Rb¨ mnR wnmve c×wZ
cÖeZ©b Kiv ìKvi hv n‡e Ab¨ me wnmv‡ei cwic~iK| mnR wnmveiÿY c×wZi
cÖeZ©b Ki‡Z n‡e †hb wnmve ivLv Kv‡iv R‡b¨ KwVb Ges e¨qeûj bv nq| f¨v‡Ui
wnmve †hb Zvi wbR¯^ wnmv‡ei m¤ú~iK I cwic~iK nq Ggb wnmveiÿY eë¯’v Pvjy
Ki‡Z n‡e| f¨v‡Ui wnmve †hb †KD †evSv g‡b bv K‡i Zv wbwðZ Kiv ìKvi|
‡Kv‡bv GKUv wkí-eëmv cÖwZôvb‡K A‡bK AvBb †g‡b Pj‡Z nq| f¨vU AvBb,
AvqKi AvBb, Kv÷gm AvBb, †Kv¤úvbx AvBb, wkí AvBb, cwi‡ek AvBb, kÖg
AvBbmn Av‡iv A‡bK AvBb cwicvjb Ki‡Z nq| Z‡e, me‡P‡q †ewk wnmvecÎ
ivL‡Z nq †Kv¤úvwb AvBb Ges f¨vU AvBb Abymv‡i| †Kv¤úvwb AvB‡b †hme
wnmvecÎ ivL‡Z nq Zv Avevi cÖwZ eQi wmG dvg© Øviv AwWU Kiv‡Z nq Ges AwWU
wi‡cvU© †iwRóªvi Ae R‡q›U ÷K †Kv¤úvwbRmn cÖ‡qvR‡b Ab¨vb¨ `ß‡i (AvqKi,
e¨vsK, f¨vU) `vwLj Ki‡Z nq| f¨vU AvBb Abymv‡iI wnmvecÎ ivL‡Z nq| f¨vU
wefvMI AwWU K‡i| f¨vU AvBb Abymv‡i, †Kv‡bv cÖwZôv‡bi bw_cÎ Kgc‡ÿ 5 (cuvP)
eQi msiÿY Ki‡Z nq| A‡bK †ÿ‡Î f¨vU wefvM AwWU Kivi Rb¨ wmG dv‡g©i AwWU
wi‡cvU©‡K wfwË we‡ePbv K‡i f¨v‡Ui AwWU wb®úbœ K‡i| Zvn‡j f¨v‡Ui Rb¨ Avjv`v
wnmve ivLvi ìKvi Kx? we‡kl K‡i Dr‡m f¨vU KZ©b msµvšÍ f¨vU AwWU Kivi mgq
wmG dv‡g©i AwWU cÖwZ‡e`‡bi Li‡Pi wnmve †`‡L Dr‡m f¨vU KZ©b‡hvM¨Zv wbY©q Kiv
nq| f¨v‡Ui wnmve, †Kv¤úvwb AvB‡bi wnmve, AvqKi AvB‡bi wnmve hv-B ejv †nvK
bv †K‡bv, me †ÿ‡ÎB wnmve g~jZ Avq Ges e¨‡qi wnmve| Avevi, ejv hvq µq Ges
weµ‡qi wnmve| A_ev ejv hvq, †WweU Ges †µwW‡Ui wnmve| †h wk‡ivbv‡gB e‡jb
bv †K‡bv g~j welq GK-B| wewfbœ AvB‡b wfbœ wfbœ dig¨v‡U GB wnmve ivLv nq|
wewfbœ AvB‡bi AvIZvq GK dig¨v‡U wnmveiÿY Kiv †h‡Z cv‡i| hw` me AvB‡bi
Rb¨ GKiKg wnmveiÿY c×wZ Pvjy Kiv hvq, Zvn‡j A‡bK mgm¨vi mgvavb n‡q
hv‡e, cwicvjb mnR n‡e, ¯^-cÖwZcvjb e„w× cv‡e, ivR¯^ duvwK †iva Kiv mnR n‡e|
GB KvRwU Kiv Lye KwVb bq| mswkøó wel‡qi we‡klÁ mgš^‡q GKwU Uxg MVb K‡i
wnmveiÿY dig¨vU GKiKg Kiv hvq| Gici cÖ‡qvR‡b AvBb ev wewa‡Z ms‡kvab
K‡i GwKf~Z wnmveiÿY c×wZ cÖPjb Kiv hvq| Lye my›ìfv‡e G KvR m¤úbœ Ki‡Z
6 gvm †_‡K 1 eQi mgq cÖ‡qvRb n‡Z cv‡i| †Qv‡U GKwU cÖKí K‡iI G KvRwU
mgvav Kiv hvq| G KvRwU Ki‡Z cvi‡j wnmve eë¯’vq eo ai‡bi k„sLjv cÖwZwôZ
n‡e| wewfbœ KZ©„c‡ÿi Kv‡Q GKB wnmve `vwLj Ki‡Z n‡e weavq wnmve g¨vwbcy‡jU
Kiv KwVb n‡e| cwicvjb e„w× cv‡e, ivR¯^ Av`vq †e‡o hv‡e|
AvqKi eë¯’vq wnmve msiÿY

RvZxq ivR¯^ †evW© g~jZ wZbwU AvBb ev¯Íevqb K‡i; h_v: g~j¨ ms‡hvRb Ki I
m¤ú~iK ïé AvBb 2012, Kv÷gm G¨v± 1969 Ges AvqKi Aa¨v‡`k 1984|
†÷BK‡nvìvi‡ì g‡Z AvqKi Gi Zzjbvq f¨vU Acv‡iU Kiv RwUj| AvqKi Gi
†ÿ‡Î AwW‡UW G¨vKvD›Um Gi wfwË‡Z eQ‡i GKevi G¨v‡mm‡g›U Ki‡jB nq Ges
Dr‡m Ki KZ©b Qvov Lye Kg †ÿ‡ÎB cieZx©‡Z AwWU Kiv nq| wKš‘ f¨vU Gi †ÿ‡Î
G cÖwµqvwU †ek RwUj| f¨vU Gi wiUvb© `vwLj Kivi ci Zv hvPvB-evQvB Gi ciI
K‡qK av‡c wfbœ wfbœ `ß‡ii AwW‡Ui Sv‡gjv †cvnv‡Z nq| †hgb f¨vU Kwgkbv‡i‡Ui
AwWU, f¨vU †Mv‡q›`vi AwWU, wmAvBwmÕi AwWU BZ¨vw`| mviv eQi f¨vU Awd‡m
Kvi‡Y-AKvi‡Y †`․uov‡Z nq| Ggb AwfÁZvI i‡q‡Q †h mvivw`b e‡m †_‡KI GKRb
Awdmv‡ii †`Lv †g‡j bv| AvqK‡ii Zzjbvq f¨v‡Ui nqivwbUv A‡bK †ewk| eëmv-
evÜe Ki‡Z n‡j Gewlq¸‡jvi cÖwZ bRi w`‡Z n‡e e‡j wKQz †÷BK‡nvìvi gZvgZ
cÖKvk K‡i‡Qb| †÷BK‡nvìvi‡ì Gme gZvgZ‡K ¸iæZ¡ w`‡q Zv‡ì Rb¨ mnR
c×wZ cÖeZ©b Ki‡Z bv cvi‡j Avgiv GKwU AvaywbK I Av`k© f¨vU eë¯’v M‡o Zzj‡Z
cvi‡ev bv|
‡÷BK‡nvìviMY Av‡iv Rvwb‡q‡Qb †h, f¨vU AvBb Abymv‡i GKRb eëmvqx‡K A‡bK
ai‡bi wnmve ivL‡Z nq, cvkvcvwk wewfbœ ai‡bi dig c~iY Kiv‡Zv Av‡QB| GKUv
gvSvwi ev eo cÖwZôvb hw` g¨vbyq¨vjx g~mK dig c~iY K‡i, Zvn‡j cÖwZ gv‡m g~mK-
6.3, g~mK-6.6 Ges g~mK-9.1 c~iY Ki‡ZB A‡bK Rbej Ges mg‡qi cÖ‡qvRb nq|
†hUv mwZ¨B A‡bK Sv‡gjvc~Y© Ges e¨q-eûj| ivR¯^ Avni‡Yi Rb¨ GZ di‡g wnmve
ivLvi Kx cÖ‡qvRb Av‡Q Zv Mfxifv‡e we‡ePbv Kiv ìKvi| cÿvšÍ‡i, AvqKi AvBb
Abymv‡i cÖwZ gv‡m Ggb n‡iK iKg dig c~i‡bi †Kv‡bv evaëvaKZv †bB|
G¨vKvDw›Us ÷¨vÛvW© Abyhvqx †h wnmve ivLv nq †mUv‡KB AvqKi eë¯’vq MÖnY Kiv
nq| GLv‡bI µq ewn, weµq ewnmn me ai‡bi ewn/‡jRvi ivL‡Z nq| AvqKi
AvBb Abymv‡i eQ‡i GKevi Ki G¨v‡mm‡g›U Ki‡Z nq| G¨v‡mm‡g›U Gi c~‡e© hLb
Ki`vZv‡K †bvwUk †`qv nq ZLb †bvwU‡k µq ewn, weµq ewnmn me ai‡bi ewn Ges
wnmvecÎ wb‡q ïbvwb‡Z Dcw¯’Z _vKvi K_v ejv n‡jI ev¯Í‡e ïaygvÎ AwWU wi‡cv‡U©i
wfwË‡Z Ges AvqKi AvBb Abymv‡i Dr‡m Ki KZ©b mwVKfv‡e Kiv n‡q‡Q wKbv I
AvB‡bi Ab¨ wKQz wewa-weavb cwicvjb Kiv n‡q‡Q wKbv Zv hvPvB K‡i G¨v‡mm‡g›U
m¤úbœ Kiv nq| d‡j, ¯úóZ-B AvqKi AvBb Ges f¨vU AvBb Abymv‡i wnmvecÎ
ivLv Ges Ki wba©viY Kivi g‡a¨ cv_©K¨ weivRgvb| Ease of doing business index
G Avgv‡ì †`‡ki Ae¯’vb DbœxZ K‡i we‡`kx wewb‡qvM AvK…ó Ki‡Z n‡j f¨vU
eë¯’vi Gme RwUjZv wbimY Ki‡Z n‡e e‡j †÷BK‡nvìviMY gZvgZ e¨³ K‡ib|
Avgv‡ì‡K †¯^”Qv-cwicvjb (voluntary compliance) evov‡Z n‡e| cwicvjb eëmvi
LiP Kgvq| me DbœZ †`k cwicvwjZ Ges ¯^”Q| cwicvjb Qvov Avgiv DbœZx Ki‡Z
cvi‡ev bv| cwicvj‡bi g~j n‡jv A_©bxwZ‡Z cwicvjb| A_©bxwZ‡Z cwicvj‡bi g~j
n‡jv wnmve eë¯’vq cwicvjb| wnmve eë¯’v cwicvwjZ n‡j A‡bK wKQz wbwðZ n‡q
hvq| f¨vU eë¯’v n‡jv wnmve-wbf©i eë¯’v (accounts-based system)| GKwU ¯^”Q
wnmve eë¯’v cÖeZ©b Kiv ZvB AZxe Riæwi| eZ©gv‡b wnmve-eë¯’vi wfwË n‡jv Z_¨-
cÖhyw³ eë¯’v| GKUv DbœZ Z_¨-cÖhyw³ eë¯’v ¯’vcb Kivi gva¨‡g, DËg wnmve eë¯’v
cÖeZ©b K‡i, AvaywbK I Av`k© f¨vU eë¯’v wbg©vY Kiv hvq|
‡Kv¤úvbx AvBb I f¨vU AvB‡bi AvIZvq wnmv‡ei GKwU Zzjbvg~jK Av‡jvPbv

c~‡e©B D‡jøL Kiv n‡q‡Q †h, g~jZ wnmvecÎ ivL‡Z nq G `ywU AvB‡bi AvIZvq|
†Kv¤úvwb AvB‡bi aviv 181 Abymv‡i, cvewjK wjt Ges cÖvB‡fU wjt †Kv¤úvwb‡K
wb‡¤œi wnmve cy¯ÍKmg~n msiÿY Ki‡Z nq|
(1) µq ewn (Purchase Ledger): GB ewni wbw`©ó †Kv‡bv dig¨vU †bB| µq
msµvšÍ me Z_¨ GB ewn‡Z wjwce× Ki‡Z nq| D‡jøL¨, f¨vU AvB‡bi
AvIZvqI µq wnmve cy¯ÍK msiÿY Ki‡Z nq hvi dig¨vU i‡q‡Q Òg~mK-
6.1Ó|
(2) weµq ewn (Sales Ledger): GB ewni wbw`©ó †Kv‡bv dig¨vU †bB| weµq
msµvšÍ me Z_¨ GB ewn‡Z wjwce× Ki‡Z nq| D‡jøL¨, f¨vU AvB‡bi
AvIZvqI weµq wnmve cy¯ÍK msiÿY Ki‡Z nq hvi dig¨vU i‡q‡Q Òg~mK-
6.2Ó|
(3) gRy` weeiYx (Stock Register): GB ewni wbw`©ó †Kv‡bv dig¨vU †bB|
cÖwZôv‡bi hveZxq µ‡qi gRy` Ges weµ‡qi gRy` GB ewn‡Z wjwce×
_v‡K| D‡jøL¨, f¨vU AvB‡bi AvIZvq µq wnmve cy¯Í‡K (g~mK-6.1) µ‡qi
gRy` Ges weµq wnmve cy¯Í‡K (g~mK-6.2) weµ‡qi gRy` wjwce× _v‡K|
(4) bM`vqb ewn (Cash Book): GB ewni wbw`©ó †Kv‡bv dig¨vU †bB| GB ewni
`ywU Ask| K¨vk eyK Ges e¨vsK eyK| cÖwZôv‡bi hveZxq K¨vk †jb-‡`b
Ges e¨vs‡Ki mv‡_ †jb‡`b GB ewn‡Z wjwce× _v‡K| f¨vU AvB‡bi
AvIZvq Ggb †Kv‡bv wnmve ivL‡Z nq bv| wKš‘ f¨vU AvB‡bi aviv
46(1)(K) Abymv‡i, Rvbvi cÖ‡qvRb nq †h, †jb-‡`bwU bb-K¨vk n‡q‡Q
wKbv| Zv Rvbvi Rb¨ eZ©gv‡b bvbv c×wZ Aej¤^b Kiv nq, bvbv WKz‡g›U
†hgb e¨vsK †P‡Ki d‡UvKwc BZ¨vw` PvIqv nq| mgwš^Z wnmve eë¯’v
cÖewZ©Z n‡j GB ewn †_‡K f¨vU AwdmviMY cÖ‡qvRbxq Z_¨ †c‡Z cv‡ib|
(5) Avq-e¨q wnmve weeiYx (Statement of Income and Expenditure): GB
ewni wbw`©ó †Kv‡bv dig¨vU †bB| cÖwZôv‡bi hveZxq Avq Ges e¨‡qi wnmve
GB ewn‡Z wjwce× _v‡K| f¨v‡Ui AvIZvq Ggb †Kv‡bv wnmve ivL‡Z nq
bv| mgwš^Z wnmve eë¯’v cÖweZ©Z n‡j f¨vU wefv‡Mi Rb¨ GB ewn cixÿv
K‡i AwWU KvR m¤úv`b Kiv mnR n‡e|
(6) ¯’vei-A¯’vei m¤úwËi wnmve (Statement of Movable and Immovable
Properties and Assets): GB ewni wbw`©ó †Kv‡bv dig¨vU †bB| cÖwZôv‡bi
hveZxq m¤úwËi wnmve GB ewn‡Z _v‡K| f¨v‡Ui AvIZvq Ggb †Kv‡bv
wnmve ivL‡Z nq bv| mgwš^Z wnmve eë¯’v cÖweZ©Z n‡j f¨vU wefv‡Mi Rb¨
GB ewn cixÿv K‡i AwWU KvR m¤úv`b Kiv mnR n‡e|
(7) m¤ú`, `vq Ges g~ja‡bi weeiYx (Statement of Assets, Liabiliites and
Capital Accounts): GB ewni wbw`©ó †Kv‡bv dig¨vU †bB| cÖwZôv‡bi
hveZxq m¤ú`, `vq Ges g~ja‡bi weeiYx GB ewn‡Z wjwce× _v‡K| f¨v‡Ui
AvIZvq Ggb †Kv‡bv wnmve ivL‡Z nq bv| mgwš^Z wnmve eë¯’v cÖweZ©Z
n‡j f¨vU wefv‡Mi Rb¨ GB ewn cixÿv K‡i AwWU KvR m¤úv`b Kiv mnR
n‡e|
(8) ‡iIqvwgj (Trial Balance): D³ wnmvemg~‡ni wfwË‡Z †iIqvwgj cÖ¯Z ‘ Kiv
nq|
AwWU wi‡cvU© •Zwi Kivi Av‡M G¨vKvD›Um P~ovšÍ Ki‡Z nq| GR‡b¨ K‡qKUv weeiYx
•Zwi Ki‡Z nq:
(1) P~ovšÍ wbixwÿwZ wnmve (Final Audited Accounts):
(2) w¯’wZcÎ (Trial Balance):
(3) jvf-ÿwZi wnmve (Profit and Loss Account):
(4) bM` cÖevn weeiYx (Cash Flow Statement):
(5) g~jab cÖevn weeiYx (Statement of Changes in Owners Equity):
f¨vU AvB‡bi AvIZvq Ggb †Kv‡bv wnmve ivL‡Z nq bv| `vwLjcÎ cÖ¯‘Z Ki‡Z nq|
`vwLjc‡Î g~jZ µq, weµq, †iqvZ, cÖ‡`q, n«vmKvix mgš^q, e„w×Kvix mgš^q BZ¨vwì
wnmve _v‡K| GB digwU †ek eo, 64wU Ni c~iY Ki‡Z nq| Gi mv‡_ Avevi
A‡bK¸‡j mve-dg© i‡q‡Q †m¸‡jv c~iY Ki‡Z nq hv eëmvi Rb¨ †ek Sv‡gjvc~Y©|
Dc‡ii wnmvemg~‡ni g‡a¨ hveZxq Z_¨ wjwce× _v‡K| ZvB, f¨vU `vwLjc‡Î GZ
Z_¨ †bqvi cÖ‡qvRb †bB| mswÿß Z_¨ wb‡q Ki-‡gqv‡` †gvU cÖ‡`q cwigvY KZ Zv
wbY©q KivB h‡_ó| wbY©q Kivi ci AbjvB‡b †c‡g›U K‡i w`‡Z cvi‡j me Sv‡gjv
†kl| miKvi KvswÿZ ivR¯^ cv‡e Ges eëmvi Rb¨ n‡e mnR| cieZx©‡Z AwWU
Kivi cÖ‡qvRb n‡j Ic‡ii me WKz‡g›U cixÿv K‡i AwWU Kiv hv‡e| f¨vU
Awdmvi‡ì‡K Ic‡ii wnmve cwiÿv Kivi Rb¨ wKQz cÖwkÿY †`qvi cÖ‡qvRb n‡e|
ZvQvov, f¨vU AvB‡b weavb i‡q‡Q †h, wbixÿv Kivi Rb¨ wnmve wbixÿK wb‡qvM Kiv
hv‡e ( . . .)| ZvB, wnmve wbixÿK wb‡qvM Kiv n‡jI DËg AwUW m¤úv`b Kiv hv‡e|
Gi d‡j, f¨vU wefvM, AvqKi wefvM, †Kv¤úvwb AvBb, e¨vsK Gme wefv‡Mi Rb¨
cÖ‡qvRbxq cwicvjb mnR Ges AwaKZi wbf©yj n‡e e‡j Avkv Kiv hvq|
cÖPwjZ G¨vKvDw›Us bxwZ Ges ixwZ w`‡q Wvej Gw›Uª wm‡÷‡g mgwš^Z wnmve eë¯’v
Pvjy Kiv hvq| KviY, G¨vKvDw›Us bxwZ Abyhvqx cÖwZwU Avw_©K †jb-‡`b msNwUZ
nIqvi mv‡_ mv‡_ Zv wnmv‡ei LvZvq Gw›Uª w`‡Z nq| †hLv‡b mgRvZxq †jb-‡`‡bi
Rb¨ c„_K c„_K †nW †gBb‡UBb Kiv nq| mwVK wbq‡g cÖwZwU †jb-‡`b wnmv‡ei
LvZvq wjwce× Ki‡j wbw`©ó mgq †k‡l cÖwZwU †jRvi †_‡K mwVK Z_¨ cvIqv hvq|
Z‡e, †mUv g¨vbyq¨vj c×wZ‡Z ivLv Kómva¨| GLv‡b KuvPvgvj µq Kiv †_‡K ïiæ K‡i
cY¨ wewµ Kiv, Bb‡fw›Uª †gBb‡UBb Kiv ch©šÍ mKj †ÿ‡Î G¨vKvDw›Us bxwZ I ixwZ
i‡q‡Q| wKš‘ Avgv‡ì †`‡k Zv cy‡ivcywi gvbv nq bv| †`‡k wewfbœ cÖ‡qvR‡b wewfbœ
cÖKvi Avw_©K weeiYx cÖ¯‘Z Kivi cÖPjb i‡q‡Q| GKwU mgwš^Z wnmve eë¯’v cÖPjb
Ki‡Z n‡j cÖ_‡g `ÿ wnmveiÿK cÖ‡qvRb n‡e| Ki Awdm¸‡jv‡K eëmvqx‡ì
Dc¯’vwcZ Avw_©K weeiYx I Ab¨vb¨ WKz‡g›Um Gi Ici Av¯’v ivL‡Z n‡e| eëmvqx-
evÜe Kinvi Pvjy Ki‡Z n‡e| eëmvqx‡ì‡K miKv‡ii cvIbv mwVKfv‡e eywS‡q
†`qvi gvbwmKZv •Zwi Ki‡Z n‡e| mgwš^Z wnmve eë¯’v GKUv DËg eë¯’v hw`
mswkøó mevB eëmvqxK †jb-‡`‡b ¯^”QZv eRvq ivL‡Z cv‡ib| `xN©‡gqv‡` Gi myweav
A‡bK †ewk| ZvB, †Kv‡bv †Mvôx¯^v_© wemR©b w`‡q RvZxq ¯^v‡_© Avgv‡ì mgwš^Z
wnmve eë¯’v cÖeZ©b Kiv cÖ‡qvRb| G wel‡q f¨vU wefvM‡K AMÖYx f~wgKvq Avmv
cÖ‡qvRb|
cÖ¯Íve-78
f¨vU Ae¨vnwZ msµvšÍ mKj cÖÁvcb mgwš^Z K‡i
GKwU cÖÁvcb Rvwi Kivi cÖ¯Íve
1991 m‡bi f¨vU AvBb cwieZ©b K‡i bZzb GKUv f¨vU AvBb Kvh©Ki Kivi c‡ÿ †h
hyw³¸‡jv Dc¯’vcb Kiv n‡qwQj Zvi g‡a¨ GKwU hyw³ wQj †h, 1991 m‡bi f¨vU
AvBbwU R½‡j cwiYZ n‡q‡Q| bvbv GmAviI, Av‡`k BZ¨vw` Rvwi Kivi d‡j Zv
Avi mn‡R †evaMg¨ †bB| GK_v nq‡Zvev mwVK| wKš‘ `yt‡Li welq n‡jv, bZzb f¨vU
AvBb ev¯Íevqb n‡q‡Q GLbI GK eQi cvi nqwb, Gi g‡a¨ †h msL¨K GmAviI,
Av‡`k, e¨vL¨vcÎ BZ¨vw` Rvwi Kiv n‡q‡Q, Zv‡Z welqwU mn‡Ri w`‡K hv‡”Q e‡j
g‡b nq bv| ïaygvÎ f¨vU Ae¨vnwZ wel‡q eZ©gv‡b cÖvq 35wU cÖÁvcb, Av‡`k i‡q‡Q
hv mvavi‡Yi Rb¨ †evaMg¨ nIqv mnR bq| me Ae¨vnwZ cÖÁvcb GK‡Î GKwU
cÖÁvcb AvKv‡i Rvwi Kiv n‡j Zv cvVK‡ì Rb¨ mn‡R AwaMg¨ Ges †evaMg¨ n‡e|
G KvR Kiv KwVb bq| GKRb Kw¤úDUvi Acv‡iUi gvÎ K‡qK N›Uv KvR K‡i GB
cÖÁvcb I Av‡`k¸‡jv GKÎ K‡i w`‡Z cv‡ib| eZ©gv‡bi cÖ‡Z¨KwU cÖÁvcb I
Av‡`k bZzb GKwU cÖÁvc‡bi GK GKwU Aby‡”Q` wn‡m‡e web¨¯Í Kiv hvq| mw`”Qv
Ges AvšÍwiKZv wb‡q KvR Ki‡j G KvRwU Lye mn‡RB Kiv hvq| Ggb GKwU Lmov
cÖ¯Z‘ K‡i w`‡Z Avgv‡ì †ewk mgq cÖ‡qvRb n‡e bv| GB LmovwU †ek eo n‡e|
cÖvq 35wU cÖÁvcb, Av‡`k GKÎ Ki‡Z n‡e| wb‡`©wkZ n‡j mswkøó cÖÁvcb,
Av‡`kmg~n GKwÎZ K‡i GKwU Lmov †ck Kiv n‡e|
1991 m‡bi f¨vU AvB‡bi AvIZvq GK mgq U¨vwid f¨vjyi A‡bK¸‡jv Av‡`k wQj|
cieZx©‡Z Zv mgwš^Z K‡i GKwU Av‡`k Rvwi Kiv n‡qwQj hvi d‡j cvVK‡ì Rb¨
A‡bK mnR n‡qwQj| f¨vU Ae¨vnwZ msµvšÍ me cÖÁvcb, Av‡`k Gfv‡e mgwš^Z
AvKv‡i GKwU cÖÁvcb Rvwi Kivi Rb¨ cÖ¯vÍ e Kiv n‡jv|
cÖ¯Íve-79
AvMvg Ki evwZjc~e©K GwUwf cybe©nvj Kivi cÖ¯Íve
AvMvg Ki wejyß KivB mgxPxb e‡j f¨vU †dviv‡gi AwfgZ| KviY, AvMvg Ki
GKevi Av`vq Kiv Ges GKevi mgš^q ev †dir cÖ`vb Kivi mv‡_ A‡bK KvR RwoZ
_v‡K| we‡kl K‡i †dir †`qvi mv‡_ cÖPzi KvR RwoZ _v‡K| GZme KvR Kivi
†Kv‡bv A_© nq bv| eZ©gv‡b me Kv÷g nvDm, Kv÷gm †÷kb n‡Z †hme
Avg`vwbKvi‡Ki wbKU †_‡K AvMvg Ki Av`vq Kiv n‡q‡Q Zv‡ì we¯ÍvwiZ weeiYx
cÖ¯Z
‘ K‡i mswkøó Kwgkbv‡i‡U cvVv‡bvi Rb¨ RvZxq ivR¯^ †evW© wb‡`©kbv w`‡q‡Q †hb
AvMvg Ki mgš^q ev †dir †`qv mnR nq| Giƒc weeiYx cÖ¯Z ‘ K‡i †cÖiY Ki‡Z n‡j
A‡bK Rbe‡ji cÖ‡qvRb n‡e| AvMvg Ki Avg`vwb ¯Í‡i Av`vq Kiv, mswkøó
Kwgkbv‡i‡U AewnZ Kiv, AvMvg Ki cÖ`vbKvix KZ©„K `vwLjc‡Îi gva¨‡g mgš^q Kiv
A_ev †dir †bqvi Rb¨ Kwgkbvi eive‡i Av‡e`b Kiv Ges Kwgkbvi KZ©„K †dir
†`qvi eë¯’v Kiv, GZmg¯Í KvR Kiv n‡”Q †hb Avg`vwbKviK Avg`vwbi ci
`vwLjcÎ `vwLj K‡ib, AvB‡bi Ab¨vb¨ wewa-weavb cwicvjb K‡ib †mRb¨| GZ
KvR Ki‡Z †h Rbej ìKvi n‡e, †m Rbej mivmwi eëmvqx ch©v‡qi f¨vU AvniY
Ki‡Z wb‡qvwRZ Ki‡j eëmvqx ch©v‡qi f¨vU †ewk AvnwiZ n‡e, cwicvjb †ewk e„w×
cv‡e e‡j Avkv Kiv hvq| ZvQvov, eZ©gv‡b miKvi BGdwW/GmwWwm cÖeZ©‡bi †Póv
Ki‡Q| Zv cÖewZ©Z n‡j eëmvqx ch©v‡qi f¨vU AvniY mnR n‡q hv‡e e‡j Avkv Kiv
hvq| eëmvqx ch©v‡q †h‡nZz Avgv‡ì f¨vU eë¯’vi KvVv‡gv `~e©j Ges †h‡nZz
eëmvqxMY A‡bK w`b a‡i GwUwf cÖ`v‡bi mv‡_ Af¨¯Í n‡q c‡o‡Qb, †m‡nZz Avg`vwb
ch©v‡q GwUwf Av`vq Kiv n‡j Zv ivR‡¯î Rb¨ fv‡jv n‡e| ZvB, AvMvg Ki eë¯’v
wejyß K‡i GwUwf eë¯’v Pvjy Kiv A_ev eëmvqx ch©v‡qi f¨vU eëmvqx ch©v‡q AvniY
Kivi weavb Kivi Rb¨ mycvwik KiwQ|
cÖ¯Íve-80
eøK‡PBb †UK‡bv‡jvwRi eënvi evov‡Z n‡e
f¨vU eë¯’vi g~j welq n‡jv wnmve, A_©vr †jb-‡`‡bi wnmve, µq-weµ‡qi wnmve|
GLv‡bB Avgv‡ì g~j mgm¨v| †KD wnmvecÎ iv‡L bv, †KD ivL‡Z cv‡i bv, †KD
ivL‡Z PvB bv, †KD AmZ¨ wnmve `vwLj K‡i BZ¨vw` BZ¨vw`| mwVKfv‡e wnmvecÎ
iv‡L ev ivL‡Z cv‡i Ggb cÖwZôvb Lye †ewk cvIqv hv‡e bv e‡j Avgvi e¨w³MZ
AwfgZ| wi‡qj UvB‡g cÖK…Z wnmve hw` †Kv_vI ivLv m¤¢e n‡Zv Zvn‡j GB mgm¨vi
mgvavb n‡q †h‡Zv, mwVK cwigvY f¨vU AvniY Kiv m¤¢e n‡Zv| eZ©gv‡b eøK‡PBb
†UK‡bv‡jvwR Lye RbwcÖqZv †c‡q‡Q| wnmve ivLvi †ÿ‡Î eøK †PBb †UK‡bv‡jvwR
Kv‡R jvMv‡bv †h‡Z cv‡i| Avgv‡ì me wnmve †iK‡W© Avb‡Z n‡e| Zvici †hLv‡b
f¨vU cÖ‡hvR¨ i‡q‡Q †mLv‡b f¨vU Av`vq Ki‡Z n‡e; †hLv‡b cÖ‡hvR¨ †bB, †mLv‡b
Av`vq Ki‡Z n‡e bv| wnmve hw` mnRfv‡e ivLv hvq, Zvn‡j eëmvqx‡ì cÿ †_‡K
AvcwË _vK‡e bv e‡j Avkv Kwi| AvcwË _vK‡jI †miKg AvcwË MÖnY Ki‡Z n‡j
RvZxi AMÖMwZ gš’i n‡q hv‡e| ZvB, mnRfv‡e wnmve ivLvi eë¯’v Ki‡Z n‡e Ges
Zv mevi Rb¨ eva¨Zvg~jK Ki‡Z n‡e| eZ©gv‡b f¨v‡Ui wnmve ivLvi †h weavb Zv‡Z
bvbv dig¨v‡U, bvbv c×wZ‡Z wnmve ivL‡Z nq, hv cÖK…Z A‡_©B mnR bq Ges
e¨qeûj|
cÖ¯Íve-81
Awfbœ g~‡j¨ weµq msµvšÍ weavb AšÍf³
©y Kiv hvq
Awfbœ g~‡j¨ weµq msµvšÍ weavb AvB‡b AšÍfy³ © Kiv ìKvi| 1991 m‡bi f¨vU
AvB‡b Giƒc weavb AšÍf³ ©y wQj| AvB‡bi g~j D‡Ïk¨ n‡jv f¨vU Av`vq Kiv|
†h‡Kv‡bvfv‡e hw` f¨vU Av`vq Kiv mnR nq, †m c×wZ Aej¤^b Kiv hvq| ZvQvov,
†h‡nZz Giƒc weavb c~‡e© cÖ¨vKwUm n‡q‡Q, †m‡nZz A‡b‡K Giƒc weav‡bi mv‡_ Af¨¯Í|
ZvB, Giƒc weavb cÖeZ©b Ki‡j A‡bK cÖwZôvb †_‡K f¨vU AvniY Kiv mnR n‡e e‡j
Avkv Kiv hvq|
ms‡hvRbx-1 (†K›`ªxq wbeÜb)
জ ক
জ জ
জ ভ , চ, ক।
জ ক ]
---------/ -------------২ ২
এ আ ও -------- আই ২ ২ ------ ক। জ ক ও ক
আই ২ ২ (২ ২ ৭ আই ) এ ৫ ৫ ও ২৭ এ
এ জ জ ক 
। ও ।( ) এই জ ক ও ক
ক(ক ওক ) ,২ ২ ভ ই ।
(২) এই জ ই 
(ক) ক ক এক এক ক ই
ক ক এ ক ই ক - ক
ওক ক
( ) ক জক আ ক ক ক
ক আ ক জ ক
ভ ই ক এ ক
ই ক - ক ওক ক
( ) ক ক ই ক ক ক
জ ক ভ
ই ক এ ক ই ক
- ক ওক ক এ
(ঘ) ক ক জ ক
ভ ক এ ক ই ক
- ক ওক ক
( )ই ক ক ই ।
২। ।( ) ক ক এই 
(ক) আই জ ক ও ক আই ২ ২ (২ ২
৭ আই )
( ) ক ই জ ক ও ক আই ২ ২ এ
২এ ( ৭) এ ক ই
( ) জ ক ও ক ২ ৬ এ
ক
(ঘ) জকআ ক ক এ আই
ক আ ক ক
আ ক
ক ক ভ ক
(ঙ) আই ( )এ
(চ) জ ক ও ক জ ক ও
ক ২ ৬
(ছ) ক জ ক এ
(জ) জ এ একই ক এ
একই এ একই ক ক ।
(২) এই ক ভ ক ই
ক ভ আই এ জ ক ও ক
ই ছ ই জ ই ।
। ক ।( ) ক এক এক ক ই
ভ ই ক ই ক ই ক
ক ক ।
(২) ক ই ক ক ক ই ক ই ক
ক ক ২ এ ক ই ক
জ ক ও ক ভ ক ক
ক আ ক ।
( ) ভ ক ক আ ক চ ই-আ
ই ( )ক ক ২. এ ক ক
জ ক এ আ চ ও ভ
ক ক আ ক ক ( ) ক ।
( ) এই ভ ও কক ক ক
ক ও ক ক ই ক ভ চ ও ক
ই ।
। ক ।( ) আই ৫ এ - ( ) এ
ক ভ ক ই ই ক ক
ই ক ভ ক ক ক ক
চ ক ই ।
(২) আই ২এ - (৫) এ জ ক ও ক
২ ক ই ই ক-
এ ( ) ভ ক ক ক ক -
ঘ ক ই ।
( ) ক ই ই ক ক
ই ক ভ ক
ক ই ।
( ) ক ক আই ৬ ই ৬৭ এ
জ ক ও ক ৭ ই ৫
ক ৯. এ জ আ ক ও ক
ক কও ক ( জ ) ক
ক ক ক জ চ জ ক ।
(৫) ই ক ক কক
ই ক ক চ ই ।
(৬) ই ক ক জ
ক জ ক ক ই ।
৫। আ ও । ক ভ ক ক
ই ক ও ই ক ক আ
এ ক ই ।
৬। চ ই ও । চ ই ও
ক ই 
(ক) ক ভ ক ২. এ এক
ই ই ক ই ও
জ ক ও ক
এ - ( )এ (ঙ) ক
৬.৫ এ ক ভ ক চ
ই ক ই
( ) ক ভ ক ২. এ ক
ই ই জ
ক ও ক এ - ()এ ( )
ক ৬. এ এক ক চ ই ক ই এ
চ ভ ক ক চ
ক ক ই
ভ ক ই
( ) ই ই ই ক চ ক ৬. এ
ক ই ই ও ক
ক ই
(ঘ) ক ই ই ক ই ক ক ৬. ক
চ ইএ ক ৬.৫ চ ই
ক ই এ ক চ ই
ক ই এক জ ক ই এ
(ঙ) চ এক ই ও ক
ই ভ ৫ ( চ) ছ ক ই ।
৭। । ক ই ই ই
এ ই ই
এই “ছক-ক” ও “ছক- ” ক ৫
ক ই ক ক ক
ক ই ।
৮। । ক ক আই ৫ ই ৫
এ জ ক ও ক ই
ক ই ও ক ই - ক ক ।
৯। ও ক ।( ) ক
আ কভ ক ক ক ক
ক এক ক এক ক ই এ ক
আও ক ই ক ।
(২) ভ ক ক ক ভ ক
ক চই ও চ ক ও জ
আ জ জ ক ক
ক ।
ছক-ক
ক ই ই ই /
৭ ]
ক ক ই
ক ই ই
ই ই চ ( জ ক
ও আ ইএ ও ক ও ক চ ই ক ৬.৫ জ
ওই ও ) ক
() (২) ( ) ( ) (৫) (৬) (৭) (৮) (৯)
ছক -
ক ই ই ই ও জ
৭ ]
ক ক ই ক
ক ই ই চ জ ক
ক ই ক ক ক
ও ই ও চ ৬. ও ( জ ক এ
আইএ ও ক ই ও ক
ক ই )
() (২) ( ) () (৫) (৬) (৭) (৮) (৯) ( ) ( ) ( ২)
ms‡hvRbx-2 (D‡rm f¨vU KZ©b)
গণপ্রজাতন্ত্রী ফাাংরাদদ঱ ঳যকায

জাতীয় যাজস্ব বফার্ ড
ঢাকা।
[ মূল্য ঳াংদমাজন কয ]
প্রজ্ঞা঩ন
তারযখ: ……….., ১৪২৭ ফঙ্গাব্দ / ……….., ২০২০ রিস্টাব্দ।
এ঳.আয.ও. নাং-১৪৯-আইন/২০২০/১১০-মূ঳ক।-মূল্য ঳াংদমাজন কয ও

঳ম্পূযক শুল্ক আইন, ২০১২ (২০১২ ঳দনয ৪৭ নাং আইন) এয ধাযা ১৩৫, ধাযা ৪৯ ও
১২৭খ এয ঳র঴ত ঩ঠিতব্য, এ প্রদত্ত ক্ষভতাফদর জাতীয় যাজস্ব বফার্ ড, উৎদ঳ মূল্য
঳াংদমাজন কয (মূ঳ক) আদায় ফা কতডদনয রদক্ষে রনম্নরূ঩ রফরধভারা প্রণয়ন করযর,
মথা:-
১। ঳াংরক্ষপ্ত র঱দযানাভ।― এই রফরধভারা উৎদ঳ মূল্য ঳াংদমাজন কয কতডন ও
আদায় রফরধভারা, ২০২০ নাদভ অরবর঴ত ঴ইদফ।
২। ঳াংজ্ঞা।―রফলয় ফা প্র঳দঙ্গয ঩রয঩রি রকছু না থারকদর, এই রফরধভারায়―
(ক) “আইন” অথ ড মূল্য ঳াংদমাজন কয ও ঳ম্পূযক শুল্ক আইন, ২০১২
(২০১২ ঳দনয ৪৭ নাং আইন);
(খ) “উৎদ঳ কতডনকাযী ঳ত্তা” অথ ড আইদনয ধাযা ২ এয দপা (21) ও
(৯৩) এ ঳াংজ্ঞারয়ত উৎদ঳ কতডনকাযী ঳ত্তা;
(গ) “঩ণ” অথ ড আইদনয ধাযা ২ এয দপা (৫৯) এ ঳াংজ্ঞারয়ত ঩ণ;
(ঘ) “পযভ” অথ ড রফরধভারায রফরধ ২ এয দপা (জ) এ ঳াংজ্ঞারয়ত পযভ;
(ঙ) “রফরধভারা” অথ ড মূল্য ঳াংদমাজন কয ও ঳ম্পূযক শুল্ক রফরধভারা,
২০১৬;
(চ) “বফার্”ড অথ ড আইদনয ধাযা ২ এয দপা (৭৩) এ ঳াংজ্ঞারয়ত বফার্ ড।
৩। বম঳ফ বক্ষদে উৎদ঳ মূ঳ক কতডন করযদত ঴ইদফ।– (1) আইদনয তৃতীয়
তপর঳দর উরিরখত হ্রা঳কৃত ঴াযরফর঱ষ্ট ঩দেয ঳যফযা঴ এফাং সুরনরদ ডষ্ট কযরফর঱ষ্ট ঩দেয
঳যফযা঴ গ্র঴দণয বক্ষদে ঳যফযা঴ গ্র঴ণকাযী উৎদ঳ কতডনকাযী ঳ত্তা ঴ইদর ঳মুদয় মূল্য
঳াংদমাজন কয উৎদ঳ কতডন করযদত ঴ইদফ।
(২) বেন্ডায, চুরি, কাম ডাদদ঱ ফা অন্যরফধবাদফ ঳যফযাদ঴য বক্ষদে রনদম্নয ছদক
উরিরখত করাভ (২) এ ফরণ ডত ব঳ফায বকার্ এফাং করাভ (৩) এ ফরণ ডত ব঳ফায রফ঩যীদত
করাভ (৪) এ ফরণ ডত ঴াদয আফরিকবাদফ উৎদ঳ কতডনকাযী ঳ত্তা কতৃডক উৎদ঳ কতডন
করযদত ঴ইদফ; মথা:-
ক্রভ. ব঳ফায মূ঳ক উৎদ঳
ব঳ফায রফফযণ
নাং বকার্ কতডদনয ঴ায
(১) (২) (৩) (৪)
S০০১.১০ এর঳ ব঴াদের ১৫%
S০০১.২০ এর঳ বযদতাযাঁ ১৫%
০১.
S০০১.১০ নন এর঳ ব঴াদের ১৫%
S০০১.২০ নন এর঳ বযদতাযাঁ ৭.৫%
০২. S০০২.০০ বর্দকাদযে঳ ড ও কোোযা঳ ড ১৫%
০৩. S০০৩.১০ বভােয গারিয গ্যাদযজ ও ওয়াকড঱঩ ১০%
০৪. S০০৩.২০ র্কইয়ার্ ড ১০%
০৫. S০০৪.০০ রনভডাণ ঳াংস্থা ৭.৫%
০৬. S০০৭.০০ রফজ্ঞা঩নী ঳াংস্থা ১৫%
০৭. S০০৮.১০ ছা঩াখানা ১০%
০৮. S০০৯.০০ রনরাভকাযী ঳াংস্থা ১০%
০৯. S০১০.১০ ভূরভ উন্নয়ন ঳াংস্থা ২%
ক) ১-১৬০০ ফগফুে ড ঩ম ডন্ত ২%
১০. S০১০.২০ বফন রনভডাণ ঳াংস্থা খ) ১৬০১ ফগফুেড ঴ইদত তদুর্ধ্ড ৪.৫%
গ) পুনঃ বযরজদে঱দনয বক্ষদে ২%
১১. S০১৪.০০ ইদন্ডরটাং ঳াংস্থা ৫%
১২. S০১৫.১০ বেইে পদযায়ার্ ডা঳ ড ১৫%
13. S০১৭.০০ কমুেরনটি ব঳টায ১৫%
১4. S০২০.০০ জরয঩ ঳াংস্থা ১৫%
১5. S০২১.০০ প্ল্োট ফা মূরধনী মন্ত্র঩ারত বািা প্রদানকাযী ঳াংস্থা ১৫%
(ক) উৎ঩াদন ঩ম ডাদয় ৭.৫%
(খ) রফ঩ণন ঩ম ডাদয় (দ঱া-রুভ) ৭.৫%
আ঳ফাফ঩দেয
S০২৪.০০ (উৎ঩াদন ঩ম ডাদয় ৭.৫% ঴াদয মূ঳ক
১6. রফ঩ণন বকন্দ্র
঩রযদ঱াদধয চারান঩ে থাকা ঳াদ঩দক্ষ,
অন্যথায়, ১৫%)।
১7. S০২৮.০০ কুরযয়ায (Courier) ও এক্সদপ্র঳ বভইর ঳ারবড঳ ১৫%
১8. S০৩১.০০ ঩দণয রফরনভদয় কযদমাগ্য ঩ে বভযাভত ফা ঳ারবডর঳াং- ১০%
এয কাদজ রনদয়ারজত ব্যরি, প্ররতষ্ঠান ফা ঳াংস্থা
১9. S০৩২.০০ কন঳ারদেরি পাভড ও সু঩াযবাইজরয পাভড ১৫%
ক্রভ. ব঳ফায মূ঳ক উৎদ঳
ব঳ফায রফফযণ
নাং বকার্ কতডদনয ঴ায
(১) (২) (৩) (৪)
20. S০৩৩.০০ ইজাযাদায ১৫%
২1. S০৩৪.০০ অরর্ে এন্ড একাউরটাং পাভড ১৫%
২2. S০৩৭.০০ বমাগানদায (Procurement Provider) ৭.৫%
২3. S০৪০.০০ র঳রকউরযটি ঳ারবড঳ ১০%
২4. S০৪৩.০০ বেরররব঱ন ও অনরাইন ঳ম্প্রচায ভাধ্যদভ অনুষ্ঠান ১৫%
঳যযা঴কাযী
২5. S০৪৫.০০ আইন ঩যাভ঱ডক ১৫%
঩রযফ঴ন (ক) ব঩দরাররয়াভজাত ঩ে ঩রযফ঴দনয বক্ষদে ৫%
S০৪৮.০০
২6. ঠিকাদায (খ) অন্যান্য ঩ে ঩রযফ঴দনয বক্ষদে ১০%
২7. S০৪৯.০০ মানফা঴ন বািা প্রদানকাযী ১৫%
২8. S০৫০.১০ আরকডদেক্ট, ইদটরযয়য রর্জাইনায ফা ইদটরযয়য ১৫%
বর্দকাদযেয
২9. S০৫০.২০ গ্রারপক রর্জাইনায ১৫%
30. S০৫১.০০ ইরিরনয়ারযাং পাভড ১৫%
৩1. S০৫২.০০ ঱ব্দ ও আদরাক ঳যিাভ বািা প্রদানকাযী ১৫%
৩2. S০৫৩.০০ বফার্ ড ঳বায় বমাগদানকাযী ১০%
৩3. S০৫৪.০০ উ঩গ্র঴ চোদনদরয ভাধ্যদভ রফজ্ঞা঩ন প্রচাযকাযী ১৫%
৩4. S০৫৮.০০ চাে ডার্ ড রফভান ফা ব঴ররকপ্টায বািা প্রদানকাযী ১৫%
৩5. S০৬০.০০ রনরাভকৃত ঩দেয বক্রতা ৭.৫%
৩6. S০৬৫.০০ বফন, বভদঝ ও অাংগন ঩রযস্কায ফা যক্ষণাদফক্ষণকাযী ঳াংস্থা ১০%
৩7. S০৬৬.০০ রোরযয টিরকে রফক্রয়কাযী ১০%
৩8. S০৬৭.০০ ইরভদগ্র঱ন উ঩দদষ্টা ১৫%
৩9. S০৭১.০০ অনুষ্ঠান আদয়াজক ১৫%
40. S০৭২.০০ ভানফ ঳ম্পদ ঳যফযা঴ ফা ব্যফস্থা঩না প্ররতষ্ঠান ১৫%
৪1. S০৯৯.১০ তথ্য-প্রযুরি রনবডয ব঳ফা (Information Technology ৫%
Enabled Services)
৪2. S৯৯.২০ অন্যান্য রফরফধ ব঳ফা ১৫%
৪3. S৯৯.৩০ স্পিয঱ী঩ ব঳ফা (Sponsorship Services) ১৫%
৪4. S০৯৯.৫০ বক্ররর্ে বযটিাং এদজরি ৭.৫%
(৩) অরনফরিত ব্যরক্ত কর্ততক ফা রাদদদ঱য ফার঴দয অফরিত অনাফার঳ক ব্যরক্তয
রনকট ঴ইদত গৃ঴ীত য঳ফায মূল্য ঩রযদ঱াদধয ঳ভয় মূল্য যপ্রযণকাযী ব্যা ক ১৫% ঴াদয মূ঳ক
উৎদ঳ আদায়/কততন করযয়া ঳ রিষ্ট কয-যভয়াদদ কততনকাযী ব্যা ক-বয দারির঩দত্র ঳ারয ন
২৭ ব বৃরিকাযী ঳ভ্বয়য় করযদফ।
(৪) রনফরিত ব্যরক্তয যেদত্র ১৫% ঴াদয মূ঳ক জভা প্রদান করযয়া যেজারয
চারাদনয অনুররর঩ মূল্য ঩রযদ঱াধকাযী ব্যা ক-বয রনকট প্রদান কযা ঴ইদর ব্যা ক উৎদ঳
মূ঳ক আদায় ব্যতীত য঳ফা মূল্য ফাফদ অথ ত রফদদদ঱ যপ্রযণ করযদফ। য঳ফায আভদারনকাযক
঩দেয ঳যফযা঴কাযী ঴ইদর উ঩কযণ-উৎ঩াদ ঳঴গ (মূ঳ক-৪.৩)-যত উক্ত য঳ফা অন্তর্ভতক্ত
থাকা বফ যেজাযী চারান ঴স্তগত থাকা ঳াদ঩দে উ঩কযণ কয যযয়াত গ্র঴ণ করযদত ঩ারযদফ
বফ য঳ফায আভদারনকাযক য঳ফা ঳যফযাকাযী ঴ইদর যেজাযী চারান ঴স্তগত থাকা ঳াদ঩দে
যযয়াত গ্র঴ণ করযদত ঩ারযদফ।
(৫) ঳যকারয, আধা-঳যকারয, স্বায়ত্ব঱ার঳ত প্ররতষ্ঠান বফ িানীয় কর্তত঩ে
রাইদ঳ন্স প্রদান ফা নফায়নকাদর ফা, যেত্র রফদ঱দল, যকাদনা সুরফধা সৃরষ্টকাযী য঳ফায যেদত্র
উক্তরূ঩ সুরফধা গ্র঴ণকাযী ব্যরক্তয রনকট ঴ইদত প্রাপ্ত ঳মুদয় অদথ তয উ঩য ১৫% ঴াদয উৎদ঳
মূ঳ক আদায় করযদফ। বছাড়া, প্রদত্ত রাইদ঳ন্স, যযরজদট্রে঱ন,঩াযরভদট উরিরিত ঱দততয
আওতায় যাজস্ব ফন্টন (Revenue sharing), যয়যারটি, করভ঱ন, চাজত, রপ ফা অন্য
যকাদনাবাদফ প্রাপ্ত ঳মুদয় অদথ তয উ঩য ১৫ (঩দনদযা) ঱তা ঱ ঴াদয উৎদ঳ মূ঳ক আদায়
করযদত ঴ইদফ।
(৬) “িান ও িা঩না বাড়া গ্র঴ণকাযী” য঳ফায যেদত্র বাড়া গ্র঴ণকাযী কর্ততক
বাড়ায উ঩য ১৫% ঴াদয মূ঳ক দারির঩দত্রয ২৭ ন ঳ারযদত বৃরিকাযী ঳ভ্বয়য় করযয়া প্রদান
করযদত ঴ইদফ। ইভাযত ফা অফকাঠাদভা রফধায় বই যেদত্র উ঩কযণ কয যযয়াত গ্র঴ণ কযা
মাইদফ না।
(৭) “রফজ্ঞা঩নী ঳ িা” য঳ফা প্রদানকাযী যমই যেদত্র িানীয় মূল্য ঳ দমাজন কয
কাম তারদয়য ঳঴কাযী যাজস্ব কভতকততা/যাজস্ব কভতকততা কর্ততক প্রতযারয়ত মূ঳ক-৬.৬ চারান঩ত্র
ফা মূ঳ক চারান঩ত্র র঴঳াদফ রফদফরচত যকাদনা চারান঩ত্র঳঴ রফর দারির করযদফ, য঳ই যেদত্র
উৎদ঳ মূ঳ক কততন করযদত ঴ইদফ না। উক্তরূদ঩ প্রতযারয়ত মূ঳ক চারান঩ত্র রফদরয ঳র঴ত না
থারকদর ১৫% ঴াদয মূ঳ক উৎদ঳ কততন করযদত ঴ইদফ।
(৮) Petti Purchase র঴঳াদফয িাত ঴ইদত ক্ষুদ্র ক্ষুদ্র ক্রদয়য যেদত্র ভা঳ য঱দল
঳ভজাতীয় ঳যফযাদ঴য যভাট ব্যদয়য উ঩য বকদত্র উৎদ঳ মূ঳ক প্রদান/কততন করযদত ঴ইদফ
বফ বইরূ঩ যেদত্র উৎদ঳ কততন ঳নদ঩ত্র (মূ঳ক-৬.৬) জারয করযদত ঴ইদফ না।
। যমাগানদাদযয যেদত্র উৎদ঳ মূ঳ক কততন।- উৎদ঳ কততনকাযী কর্ততক যমাগানদায
য঳ফায রফ঩যীদত উৎদ঳ মূ঳ক কততদনয যেদত্র অনু঳যণীয়:
(ক) “যমাগানদায” অথ ত যকাদট঱ন ফা দয঩ত্র ফা কাম তাদদ঱ ফা
অন্যরফধবাদফ যকাদনা উৎদ঳ কততনকাযী কর্তত঩দেয রনকট ঩দণয
রফরনভদয় অব্যা঴রতপ্রাপ্ত ঳যফযা঴ ব্যতীত যম যকাদনা ঩ে ফা য঳ফা ফা
উবয়ই ঳যফযা঴ কদযন বভন যকাদনা ব্যরক্ত, প্ররতষ্ঠান ফা ঳ িা।
সুতযা , উৎ঩াদক, য঳ফা প্রদানকাযী ও ব্যফ঳ায়ী র঴঳াদফ রনফরিত
ব্যরক্ত ব্যতীত অন্য ঳কর ব্যরক্ত মা঴াযা অন্য যকাদনা আভদারনকাযক,
উৎ঩াদক, ব্যফ঳ায়ী ফা য঳ফাপ্রদানকাযীয রনকট ঴ইদত প্রথভ তপর঳র
দ্বাযা অব্যা঴রতপ্রাপ্ত নদ঴ বভন যকাদনা ঩ে ফা য঳ফা ক্রয় ফা ঳ গ্র঴
করযয়া উৎদ঳ কততনকাযী ঳ত্তায রনকট ঳যফযা঴ কদয, তা঴াযা
যমাগানদায র঴঳াদফ রফদফরচত ঴ইদফ। যমই ঳কর য঳ফায সুরনরদ তষ্ট
঳ জ্ঞা যর঴য়াদছ য঳ই ঳কর য঳ফায ঳যফযা঴কাযী যমাগানদায র঴঳াদফ
গে ঴ইদফ না। যমাগানদায বয মূ঳ক রনফিন঩দত্র Type of
Ownership/Major Area of Economic Activity বয
রফ঩যীদত Procurement Provider উদিি থারকদত ঴ইদফ।
(ি) প্রজ্ঞা঩ন দ্বাযা অব্যা঴রতপ্রাপ্ত যকাদনা ঩ে ফা য঳ফা যমাগানদায কর্ততক
঳যফযা঴ প্রদাদনয যেদত্র যমাগানদায য঳ফা র঴঳াদফ ঳যফযা঴
গ্র঴ণকাযীদক উৎদ঳ কততন করযদত ঴ইদফ। তদফ, প্রজ্ঞা঩দন যমাগানদায
র঴঳াদফ পৃথকবাদফ অব্যা঴রতপ্রাপ্ত য঳ফা উক্ত কততদনয আওতা ফর঴র্ভতত
থারকদফ। বফ
(গ) আইদনয র্ততীয় তপর঳দরয যটরফদর উরিরিত হ্রা঳কৃত ঴াদযয ঩ে
বফ সুরনরদ তষ্ট কযরফর঱ষ্ট ঩ে মূ঳ক চারান঩ত্র঳঴ উৎ঩াদনকাযী
কর্ততক ঳যফযা঴ প্রদাদনয যেদত্র ‘যমাগানদায’ র঴঳াদফ রফদফরচত ঴ইদফ
না।
৫। যমই ঳ফ যেদত্র উৎদ঳ মূ঳ক কততন করযদত ঴ইদফ না।– (১) ঳যফযা঴কাযী ১৫
(঩দনদযা) ঱তা ঱ ঴াদয মূ঳ক আদযার঩ত যর঴য়াদছ বইরূ঩ যকাদনা ঩ে উক্ত ঴ায উদিিপূফ তক
পযভ মূ঳ক-৬.৩ (কয চারান঩ত্র) বয ভােদভ ঳যফযা঴ করযদর য঳ই যেদত্র উৎদ঳ মূ঳ক
কততন করযদত ঴ইদফ না।
(২) অনুদেদ-৩(২) ব ফরণ তত যটরফদর উরিরিত য঳ফা ব্যতীত অন্য যকাদনা য঳ফা
মূ঳ক চারান঩ত্র঳঴ (মূ঳ক-৬.৩) ঳যফযা঴ কযা ঴ইদর, য঳ই যেদত্র উৎদ঳ মূ঳ক কততন
করযদত ঴ইদফ না।
(৩) জ্বারানী যতর, গ্যা঳, ঩ারন (ওয়া঳া), রফদ্যযৎ, যটররদপান, যভাফাইর যপান
঩রযদলফায রফর ঩রযদ঱াদধয যেদত্র উৎদ঳ মূ঳ক কততন করযদত ঴ইদফ না।
(৪) আইদনয প্রথভ তপর঳দর উরিরিত ঩ে ফা য঳ফা ফা উবয় ঳যফযা঴ গ্র঴দণয
যেদত্র উৎদ঳ মূ঳ক কততন করযদত ঴ইদফ না।
(৫) শূন্য঴ায রফর঱ষ্ট ঳যফযা঴ গ্র঴দণয যেদত্র উৎদ঳ মূ঳ক কততন করযদত ঴ইদফ না।
(৬) টান তওবায কদযয আওতায় তাররকার্ভক্ত প্ররতষ্ঠান কর্ততক টান তওবায কয
চারান঩ত্র঳঴ (মূ঳ক-৬.৯) যকাদনা ঳যফযা঴ প্রদান কযা ঴ইদর উৎদ঳ কততন করযদত ঴ইদফ
না।
৬। উৎদ঳ মূ঳ক কততনকাযীয কযণীয়।- (১) ঳যফযা঴কাযী চারান঩ত্র (পযভ মূ঳ক-

৬.৩) জারয না করযদর, উৎদ঳ কততনকাযী ঳ত্তা ঳যফযা঴কাযীয রনকট ঴ইদত যকাদনা
঳যফযা঴ গ্র঴ণ করযদফ না বফ ঳যফযা঴কাযীদক উক্ত ঳যফযাদ঴য রফ঩যীদত যকাদনা মূল্য
঩রযদ঱াধ করযদফ না।
(২) উৎদ঳ মূ঳ক কততনকাযী ঳ত্তা ফা ঳যফযা঴গ্র঴ীতায দারির঩ত্র দারির করযফায
ফােফাধকতা থারকদর রফরধভারায রফরধ ৪০(১)(চ)(আ) যভাতাদফক ঩ণ ঩রযদ঱াদধয ৩ (রতন)
কাম তরদফদ঳য ভদে পযভ মূ঳ক-৬.৬ ব ঳যফযা঴কাযীয অনুকূদর উৎদ঳ কয কততন ঳নদ঩ত্র
ইসুয করযয়া উ঴ায বকটি অনুররর঩ কততনকাযীয ঳ রিষ্ট মূ঳ক ঳াদকতদর যপ্রযণ করযদফন।
উৎদ঳ কততনকাযী আইন-বয ধাযা ৪৯(৩) যভাতাদফক উক্ত কয-যভয়াদদয দারির঩দত্রয ২৪
নম্বয ঳ারযদত কয-যভয়াদদ করততত ঳কর অদথ তয ঳ভ঩রযভাণ বৃরিকাযী ঳ভ্বয়য় ঳াধন
করযদফন। বইরূ঩ উৎদ঳ কততনকাযী প্রদয়াজদন করততত মূ঳ক যেজাযী চারাদনয ভােদভ
কততনকাযীয করভ঱নাদযদটয অথ তননরতক যকাদড ঳যকারয যকালাগাদয জভা প্রদান করযয়া
দারির঩দত্রয ৫৮ নম্বয ঳ারযদত উদিি করযদত ঩ারযদফন।
(৩) উৎদ঳ মূ঳ক কততনকাযী ঳ত্তা ফা ঳যফযা঴গ্র঴ীতায দারির঩ত্র দারির করযফায
ফােফাধকতা না থারকদর রফরধভারায রফরধ ৪০(১)(চ)(ই) যভাতাদফক ঩ণ ঩রযদ঱াদধয ১৫
(রদদনয) ভদে করততত মূ঳ক যেজাযী চারাদনয ভােদভ কততনকাযীয করভ঱নাদযদটয
অথ তননরতক যকাদড ঳যকারয যকালাগাদয জভা প্রদান করযয়া পযভ মূ঳ক-৬.৬ ব
঳যফযা঴কাযীয অনুকূদর যেজাযী চারাদনয কর঩঳঴ উৎদ঳ কয কততন ঳নদ঩ত্র ইসুয করযয়া
উ঴ায বকটি অনুররর঩ যেজাযী চারাদনয মূর কর঩঳঴ কততনকাযীয ঳ রিষ্ট মূ঳ক ঳াদকতদর
যপ্রযণ করযদফন।
(৪) উৎদ঳ কততনকাযী উৎদ঳ করততত মূ঳ক জভা প্রদাদনয জন্য যেজারয চারাদন
অথ তননরতক যকাড “১/১১৩৩/উৎদ঳ কততনকাযীয ঳ রিষ্ট করভ঱নাদযদটয যকাড/০৩১১”
রররিদত ঴ইদফ। করভ঱নাদযদটয যকাড঳মূ঴ ঴ইর: ঢাকা (পূফ ত) ০০৩০, ঢাকা (঩রিভ) ০০৩৫,
ঢাকা (উত্তয) ০০১৫, ঢাকা (দরেণ) ০০১০, চট্টগ্রাভ ০০২৫, কুরভিা ০০৪০, র঳দরট ০০১৮,
যাজ঱া঴ী ০০২০, য পুয ০০৪৫, মদ঱ায ০০০৫, বফ খুরনা ০০০১। বরটিইউ (মূ঳ক)
করভ঱নাদযদটয অথ তননরতক যকাড ১/১১৩৩/০০০৬/ ০৩১১। যেজারয চারাদনয প্রথভ করাদভ
“মায ভাযপত প্রদত্ত ঴ইর তায নাভ ও ঠিকানা” বয রনদে জভা প্রদানকাযী ব্যরক্তয নাভ ও
ঠিকানা রররিদত ঴ইদফ। যেজারয চারাদনয রদ্বতীয় করাদভ “যম ব্যরক্তয ফা প্ররতষ্ঠাদনয ঩ে
঴ইদত টাকা প্রদত্ত ঴ইদরা তায নাভ, ঩দরফ ও ঠিকানা” বয রনদে উৎদ঳ কততনকাযীয নাভ,
ঠিকানা, মূ঳ক রনফিন নম্বয, মরদ থাদক, ঳াদকতর বফ করভ঱নাদযদটয নাভ রররিদত ঴ইদফ।
বকারধক ঳যফযা঴ ঴ইদত করততত মূ঳ক বকটি যেজাযী চারাদনয ভােদভ জভা যদয়ায যেদত্র
রফ঩যীত পৃষ্ঠায় রফস্তারযত রফফযণ ররর঩ফি করযদত ঴ইদফ। উৎদ঳ মূ঳ক কততনকাযী তায
দারির঩দত্র Sub-form (For Note - 24) ব Tax Deposit Account Code
করাদভ ঳যফযা঴কাযীয করভ঱নাদযদটয বযাকাউন্ট যকাড উদিি করযদফ।
(৫) উৎদ঳ কততনকাযী ঳ত্তা঳মূদ঴য ভদে যম ঳কর ঳ত্তায যরনদদন ফা তৎ঳ ক্রান্ত
রফর র঴঳াফযেণ কভতকততা কর্ততক রনষ্পরত্ত ঴য়, তা঴াদদয উৎদ঳ মূল্য ঳ দমাজন কয কততন ও
তা঴া ঳যকারয যকালাগাদয ঩রযদ঱াধ ঳ ক্রান্ত কাম তক্রভ ঳ রিষ্ট র঴঳াফযেণ কভতকততা কর্ততক
঳ম্পারদত ঴ইদফ।
(৬) উৎদ঳ কততনকাযী ঳ত্তা র঴঳াফযেণ কভতকততায রনকট দারিরকৃত রফদর, মা঴ায
অনুকূদর রফর অনুদভাদন কযা ঴ইয়াদছ তা঴ায নাভ ও ব্যফ঳ায় ঳নাক্তকযণ ঳ খ্যা উদিি
করযদফন বফ উরিরিত রফর ঩রযদ঱াদধয জন্য অনুদভারদত ঴ইদর র঴঳াফযেণ কভতকততা উ঴া
঴ইদত প্রদমাজয মূল্য ঳ দমাজন কয কততন করযয়া বুক োন্সপায ফা অন্যরফধ স্বীকৃত ঩িরতদত
঳যকারয যকালাগাদয জভা করযদফন।
(৭) র঴঳াফযেণ কভতকততা রফর ঩রযদ঱াদধয ৩ (রতন) কাম তরদফদ঳য ভদে ঳ রিষ্ট
উৎদ঳ কততনকাযী ঳ত্তাদক অফর঴ত করযদফন ও মূ঳ক করম্পউটায র঳দেদভ তথ্য যপ্রযণ
করযদফন। উৎদ঳ কততনকাযী ঳ত্তা অফর঴ত ঴ওয়ায ৩ (রতন) কাম তরদফদ঳য ভদে পযভ মূ঳ক-
৬.৬ ব ঳যফযা঴কাযীয অনুকূদর উৎদ঳ কয কততন ঳নদ঩ত্র ইসুয করযদফন।
৭। ঳যফযা঴কাযীয কযণীয়।- (১) ঳যফযা঴কাযীদক ঩ে ফা য঳ফা ঳যফযা঴কাদর

পযভ মূ঳ক-৬.৩ ব কযচারান঩ত্র ইসুয করযদত ঴ইদফ।
(২) ঳যফযা঴ প্রদাদনয কযদভয়াদদ দারির঩ত্র পযভ মূ঳ক-৯.১ বয “Part-3:
SUPPLY – OUTPUT TAX” ব মূল্য বফ মূ঳দকয ঩রযভাণ ফা সুরনরদ তষ্ট কদযয
঩রযভাণ উদিি করযয়া ঳যফযাদ঴য উ঩য প্রদমাজয মূ঳ক ঩রযদ঱াধ করযদত ঴ইদফ।
(৩) উৎদ঳ কততনকাযী ঳ত্তায রনকট ঴ইদত পযভ মূ঳ক-৬.৬ ব উৎদ঳ কততন
঳নদ঩ত্র প্রারপ্ত ঳াদ঩দে দারির঩দত্রয ২৯ নম্বয ঳ারযদত উৎদ঳ করততত মূ঳দকয ঳ভ঩রযভাণ
হ্রা঳কাযী ঳ভ্বয়য় গ্র঴ণ করযদত ঩ারযদফ। তদফ, পূদফ তয উ঩ানুদেদ (২) যভাতাদফক ঳যফযাদ঴য
কয-যভয়াদদ প্রদদয় করাদভ য঳ফামূল্য ও মূ঳ক উদিি করযয়া ঩রযদ঱াধ কযা না ঴ইদর য঳ফা
঳যফযা঴কাযী হ্রা঳কাযী ঳ভ্বয়য় গ্র঴ণ করযদত ঩ারযদফন না।
(৪) যম কযদভয়াদদ উৎদ঳ কততনকাযী কর্ততক ঳যফযাদ঴য উ঩য প্রদদয় কয কততন ও
঩রযদ঱াধ কযা ঴য়, য঳ই কযদভয়াদদ ফা য঳ই কযদভয়াদদয ঩যফতী ৬ (ছয়) ভাদ঳য ভদে
হ্রা঳কাযী ঳ভ্বয়য় ঳াধন করযদত ঴ইদফ বফ উক্ত ঳ভদয়য ঩য ঳ভ্বয়য় দারফ তাভারদ ঴ইদফ।
৮। সুদ, দন্ড, ইতযারদ।– (১) উৎদ঳ কয কততনকাযী ঳ত্তা বফ ঳যফযা঴কাযী উৎদ঳

কয কততন বফ ঳যকারয যকালাগাদয জভা প্রদাদনয জন্য যমৌথ ও পৃথকবাদফ দায়ী থারকদফ।
(২) উৎদ঳ কততদনয দারয়ত্ব থাকা ঳দেও মূ঳ক কততন কযা না ঴ইদর উক্ত অথ ত
লাণ্মার঳ক ২% সুদ঳঴ তা঴ায রনকট ঴ইদত বভনবাদফ আদায় কযা ঴ইদফ, যমন রতরন ঩ে ফা
য঳ফা ঳যফযা঴কাযী। উৎদ঳ কততন করযফায ঩য ঳যকারয যকালাগাদয মথা঳ভদয় জভা প্রদান
কযা না ঴ইদর ঳ রিষ্ট মূ঳ক করভ঱নায আইদনয ধাযা ৮৫ বয উ঩-ধাযা (১ক) যভাতাদফক
উৎদ঳ কততনকাযী ব্যরক্ত, করততত মূ঳ক জভা প্রদাদন দারয়ত্বপ্রাপ্ত ব্যরক্ত ফা প্ররতষ্ঠাদনয রনফ তা঴ী
কভতকততাদক অনরধক ২৫,০০০ (পঁরচ঱ ঴াজায টাকা ভাত্র) ব্যরক্তগত জরযভানা আদযা঩
করযদত ঩ারযদফন।
৯। রফরফধ।- (১) যকন্দ্রীয় রনফরিত প্ররতষ্ঠান঳মূদ঴য ঱ািা ফা রফক্রয়দকন্দ্র তা঴াদদয

যকন্দ্রীয় দপ্তদযয ভােদভ ঳কর িান ও িা঩না বাড়ায রফ঩যীদত প্রদদয় মূ঳ক঳঴ উৎদ঳
করততত মূ঳ক জভা প্রদান করযদফ।
(২) বকটি ঳যফযাদ঴য ভদে বকারধক উ঩াদান থারকদর উৎদ঳ মূ঳ক কততন রনদয়
জটিরতা সৃরষ্ট ঴ওয়ায আ঱ কা থাদক রফধায় যটন্ডায, যকাদট঱ন ফা রফদর ঳যফযাদ঴য
উ঩াদান঳মূ঴ ও প্ররতটি উ঩াদাদনয রফ঩যীদত মূল্য আরাদাবাদফ উদিি করযদত ঴ইদফ মা঴া
আইদনয ধাযা ৩৫ অনুমায়ী পৃথক পৃথক ঳যফযা঴ র঴঳াদফ গে ঴ইদফ বফ য঳ অনুমায়ী
ব্যফিা গ্র঴ণ করযদত ঴ইদফ।
(৩) মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক আইন, ২০১২ কাম তকয ঴ইফায পূদফ ত
চুরক্তফি রকন্তু মূল্য ঩রযদ঱ারধত ঴য় নাই বভন ঳যফযাদ঴য যেদত্র ঩রযদ঱াধকারীন ঳ভদয়য
রফধান প্রদমাজয ঴ইদফ।
১০। যর঴তকযণ।- বই রফরধভারা কাম তকয ঴ইফায ঳দে ঳দে উৎদ঳ মূল্য ঳ দমাজন
কয আদায় রফরধভারা, ২০১৯ যর঴ত ঴ইদফ।
জাতীয় যাজস্ব যফাদড তয আদদ঱ক্রদভ,
(কাজী পরযদ উদ্দীন)

চ ( ক )
(ms‡hvRbx-3 : wmGÛGd †mev)
গণপ্রজাতন্ত্রী ফা রাদদ঱ ঳যকায
জ জ
যাজস্ব বফন, য঳গুনফারগচা, ঢাকা।
[ জ ক ]
আ
঳াধাযণ আদদ঱ ন ------- ০০/মূ঳ক/২০২০ তারযিঃ---------/-------২০২০ রিষ্টাব্দ
: এ এ কআ ও ক- ।
মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক আইন, ২০১২ বফ মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক
রফরধভারা, ২০১৬, ১রা জুরাই ২০১৯ তারযি যথদক কাম তকয ঴ওয়ায় ১৯৯১ ঳দনয মু঳ক আইদনয
অধীদন প্রণীত/জাযীকৃত ঳কর প্রজ্ঞা঩ন, আদদ঱, রদক-রনদ ত঱না ইতযারদ ফারতর ঴দয়দছ। মূল্য
঳ দমাজন কয ও ঳ম্পূযক শুল্ক আইন, ২০১২ বফ মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক রফরধভারা,
২০১৬ ব র঳বন্ডবপ ঳ িা কর্ততক প্রদত্ত য঳ফায যেদত্র মূ঳ক আদায় ও যযয়াত গ্র঴ণ ফা হ্রা঳কযণ
রফলদয় যকাদনা সুরনরদ তষ্ট রফরধ-রফধান অন্তর্ভতক্ত না থাকায় ভাঠ ঩ম তাদয় জটিরতা সৃরষ্ট ঴দে ভদভত জাতীয়
যাজস্ব যফাড ত অফর঴ত ঴দয়দছ। য঳ যপ্ররেদত রনেরূ঩ রনদদ ত঱না প্রদান কযা ঴দরা:
০২. ফততভাদন প্রচররত রনয়ভ অনু঳াদয কােভ঳ কর্তত঩ে বফ র঳বন্ডবপ বদ঳ার঳দয়঱ন কর্ততক
রনধ তারযত ঩িরতদত রনরুর঩ত প্রাপ্য করভ঱দনয উ঩য প্রদদয় মূ঳ক শুল্ক ফ্দরয/দষ্ট঱দন আভদারন ঩ম তাদয়
আভদারনকাযদকয শুল্ক-কযারদয ঳ দগ আদায় কযা ঴দয় থাদক। যম ঳ফ শুল্ক ফ্দরয/দে঱দন স্পীড
঩িরত চালু যনই য঳ ঳ফ শুল্ক যে঱দন র঳বন্ডবপ বদজন্ট কর্ততক যেজারয চারাদনয ভােদভ মূ঳ক জভা
রদদত ঴য়। স্পীড ঩িরত ফা যেজারয চারাদনয ভােদভ মূ঳ক জভা যদওয়ায যেদত্র য঳ফা প্রদানকাযী
র঳বন্ডবপ বদজন্ট, য঳ফা গ্র঴ীতা আভদারনকাযক ফা যপ্তারনকাযকদক মূল্য ঳ দমাজন কয ও ঳ম্পূযক
শুল্ক রফরধভারা, ২০১৬ বয রফরধ ৪০ অনুমায়ী বকটি চারান ঩ত্র (মূ঳ক-৬.৩) প্রকৃত প্রাপ্য ফা প্রাপ্ত
করভ঱ন উদিিপূফ তক প্রদান কযদফ। বই চারান঩দত্র ঳ রিষ্ট কােভ঳ ঴াউজ/কােভ঳ যে঱দনয নাভ,
রফর-অফ-বরি/বক্সদ঩াট ত নম্বয ও তারযি উদিি থাকদত ঴দফ। আভদারনকাযক/উৎ঩াদনকাযী বইরূ঩
চারান঩দত্রয রফ঩যীদত, উ঩কযণ-উৎ঩াদ ঳঴দগ য ারলত থাকা ঳াদ঩দে, মূল্য ঳ দমাজন কয ও
঳ম্পূযক শুল্ক আইন, ২০১২ বয ধাযা ৪৬ অনুমায়ী যযয়াত গ্র঴ণ কযদত ঩াযদফন বফ র঳বন্ডবপ
঳ িা রফর-অফ-বরি/বক্সদ঩াট ত ফা যেজারয চারাদনয ভােদভ র঳বন্ডবপ করভ঱দনয উ঩য ঩রযদ঱ারধত
মূ঳ক দারির঩দত্র যযয়াত ফা হ্রা঳কাযী ঳ভ্বয়য় গ্র঴ণ কযদত ঩াযদফ।
০৩। মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক রফরধভারা, ২০১৬ বয রফরধ ১১৮ক অনু঳াদয ব
আদদ঱ জারয কযা ঴দরা। ই঴া অরফরদম্ব কাম তকয ঴দফ।
নাভ: . . . . . . . . . . . . . .
঩দফী: . . . . . . . . . . . . .
(ms‡hvRbx-4 : DcKiY I cY¨ Ab¨Î msi¶Y)
জ ক
জ জ
জ ভ , চ, ক।
[ জ ক ]
আ
঳াধাযণ আদদ঱ ন ----- ০০/মূ঳ক/২০২০ তারযি:-------/ --------২০২০ রিষ্টাব্দ
: ক ও ক- ।
যকাদনা রনফরিত প্ররতষ্ঠান কর্ততক আভদারনকৃত ফা িানীয়বাদফ ক্রয়কৃত উ঩কযণ ফা
উৎ঩ারদত ঩ে িানাবাদফ ফা অন্য যকাদনা কাযদণ প্ররতষ্ঠাদনয অবযন্তদয ঳ যেণ না করযয়া
কাযিানা/প্ররতষ্ঠান অেদনয ফার঴দয অদন্যয ভাররকানাধীন সুরফধাজনক ঩োগায ফা রনজস্ব
রনয়ন্ত্রণাধীন/ভাররকানাধীন ঩োগাদয ফা রডদ঩াদত ঳ যেদণয যেদত্র জাতীয় যাজস্ব যফাড ত
রনেরূ঩ রদক-রনদদ ত঱না জারয করযর, মথা:
(ক) আভদারনকৃত ফা িানীয়বাদফ ক্রয়কৃত উ঩কযণ ফা ঩ে মূল্য ঳ দমাজন কদযয
আওতায় য঳ফায যকাড S০০৫.১০ বয অধীন রনফরিত ঩োগাদয ঳ যেণ কযা
মাদফ;
(ি) ঩োগাদয ঳ যরেত উ঩কযণ ফা ঩ে, ঩োগায য঳ফায যেদত্র প্রদমাজয মূল্য
঳ দমাজন কয ঩রযদ঱াধ কদয মূ঳ক চারান঩দত্রয (মূ঳ক-৬.৩) ভােদভ ঳যফযা঴
কযা মাদফ;
(গ) রনজস্ব রনয়ন্ত্রণাধীন/ভাররকানাধীন ঩োগাদয ফা রডদ঩াদত ঳ যেদণয যেদত্র মূ঳ক
চারান঩ত্র (঩ে িানান্তয চারান঩ত্র, মূ঳ক-৬.৫) বয ভােদভ ঳যফযা঴ কযা মাদফ;
তদফ, যকন্দ্রীয় রনফিন গ্র঴দণয ঳ভয় মূ঳ক পযভ ২.১ ব ঱ািা র঴঳াদফ অন্তর্ভতক্ত
থাকদত ঴দফ।
০২। রনফরিত উৎ঩াদনকাযীয কাযিানায় উৎ঩ারদত ঩ে কাযিানা অেদনই ঳ যেণ
কযদত ঴দফ। তদফ, প্রদমাজয মূল্য ঳ দমাজন কয ফা, যেত্রভত, মূল্য ঳ দমাজন কয ও
঳ম্পূযক শুল্ক ঩রযদ঱াধ কদয উৎ঩ারদত ঩ে কাযিানা অেদনয ফাইদয রনজস্ব ফা অদন্যয
ভাররকানাধীন ঩োগায ফা রনজস্ব রডদ঩া ফা য঳র঳ য঳ন্টাদয ঳ যেণ কযা মাদফ। য঳ যেদত্র
঩োগায, রডদ঩া ফা য঳র঳ য঳ন্টায ঩ম তন্ত মূল্য ঳ দমাজন মূল্য য ালণায় অন্তর্ভতক্ত থাকদত ঴দফ
বফ উৎ঩াদন িদরয য ারলত মূদল্য উক্ত িান যথদক মূ঳ক চারান জারয কযদত ঴দফ। মূ঳ক
চারাদন বই ভদভত ঳ীর প্রদান কযদত ঴দফ যম, ঳মূদয় মূ঳ক উৎ঩াদন িদর ঩রযদ঱ারধত।
০৩। (ক) অদন্যয ভাররকানাধীন ঩োগাদয রনজস্ব উৎ঩ারদত ফা ক্রয়কৃত ঩ে
঳ যেদণয জন্য ঳যফযাদ঴য রনরভদত্ত যক্রতায নাদভয িদর ঳যফযা঴-গ্র঴ীতা
র঴঳াদফ ঩োগাদযয নাভ, ঠিকানা ও রনফিন নম্বয উদিিপূফ তক মথামথবাদফ
পূযণকৃত কয চারান঩ত্র (মূ঳ক-৬.৪) ইসুয করযদত ঴ইদফ
(ি) রনজস্ব রনন্ত্রণাধীন/ভাররকানাধীন ঩োগাদয ফা রডদ঩াদত রনজস্ব উৎ঩ারদত
঩ে ঳ যেদণয জন্য ঳যফযাদ঴য রনরভদত্ত যক্রতায নাদভয িদর ঳যফযা঴-
গ্র঴ীতা র঴঳াদফ ঩োগাদযয নাভ, ঠিকানা ও রনফিন নম্বয উদিিপূফ তক
মথামথবাদফ পূযণকৃত কয চারান঩ত্র (মূ঳ক-৬.৫) ইসুয করযদত ঴ইদফ;
(গ) আভদানীকৃত ঩ে রনজস্ব রনয়ন্ত্রণাধীন/ভাররকানাধীন ঩োগাদয ফা রডদ঩াদত
঳ যেদণয যেদত্র রফর-অফ-বরিয কর঩ ঩োগাদয ফা রডদ঩াদত যপ্রযদণয
রফলয়টি রনরিত করযদত ঴ইদফ;
(গ) অদন্যয ভাররকানাধীন ঩োগায ঴ইদত ঩ে ঳যফযাদ঴য যেদত্র চারান঩দত্রয
(মূ঳ক-৬.৪) ভােদভ ঳যফযা঴ করযদত ঴ইদফ বফ ঩োগায য঳ফায মূল্য
বয জন্য পৃথকবাদফ মূ঳ক উদিিপূফ তক কয চারান঩ত্র (মূ঳ক-৬.৩) প্রদান
করযদত ঴ইদফ।
০৪। মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক আইন, ২০১২ বয ধাযা ৪৬ বয রফধানভদত
(ক) উ঩কযদণয রফ঩যীদত ঩রযদ঱ারধত মূল্য ঳ দমাজন কয, উ঩কযণ আভদারন
ফা িানীয়বাদফ ক্রদয়য স্ব঩দে প্রদমাজয যেদত্র মূর রফর-অফ-বরি ফা
অনুদেদ ০৩ ব উদিরিত ঩িরতদত ঩োগায ঴ইদত ইসুযকৃত চারান঩দত্রয
(মূ঳ক-৬.৪) রবরত্তদত ঩োগায ঴ইদত রনফরিত কাযিানায় অথফা প্রদমাজয
যেদত্র ব্যফ঳া ফা য঳ফা প্রদানিদর ঳ম্পূণ তবাদফ প্রদফ঱ কযাদনা ঳াদ঩দে
঩যফতী ২(দ্যই) কয যভয়াদদয যম যকান তারযদি উক্ত উ঩কযণ কয যযয়াত
গ্র঴ণ কযা মাইদফ; বফ
(ি) বকই঳াদথ ঩োগায য঳ফায রফ঩যীদত ঩রযদ঱ারধত মূল্য ঳ দমাজন কয,
঩োগায ঴ইদত ইসুযকৃত বকই কয চারান঩দত্রয (মূ঳ক-৬.৩) রবরত্তদত
উ঩কযণ কয যযয়াত গ্র঴ণ কযা মাইদফ।
০৫। ভাররকানা ফা রনয়ন্ত্রদণয ধযণ রনরফ তদ঱দল ঩োগাদয ফা রডদ঩াদত মূল্য ঳ দমাজন
কয ও ঳ম্পূযক শুল্ক আইন, ২০১২ ও মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক রফরধভারা, ২০১৬
বয রফধান অনু঳যণ করযয়া প্রদয়াজনীয় র঴঳াফ পুস্তক ও দরররারদ ঳ যেণ করযদত ঴ইদফ।
০৬। মূল্য ঳ দমাজন কয ও ঳ম্পূযক শুল্ক রফরধভারা, ২০১৬ বয রফরধ ১১৮ক অনু঳াদয
ব আদদ঱ জারয কযা ঴দরা। ই঴া অরফরদম্ব কাম তকয ঴দফ।
নাভ: . . . . . . . . . . . . . .
঩দফী: . . . . . . . . . . . . .
f¨vU w`‡”Q RbMY

†`‡ki n‡”Q Dbœqb
f¨vU †`‡ev R‡b R‡b

Ask †b‡ev Dbœq‡b
D™¢ve‡b evo‡e Ki
†`k n‡e ¯^wbf©i
Compliance Reduces Business Costs
cwicvjb eëmvi LiP Kgvq
cwicvjb Kiæb, eëmvi LiP Kgvb

(f¨vU †dvivg)

Evsjv ' Ki F Vu e e 'VQ Ms V II Cö Íve: 2021-22 A - ©-Eq II Ev RU KVH© G

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Evsjv ' Ki F Vu e e 'VQ Ms V II Cö Íve: 2021-22 A - ©-Eq II Ev RU KVH© G

Uploaded by

Copyright:

Available Formats

2021-22 A_©-eQ‡ii ev‡RU Kvh©µ‡g

evsjv‡`‡ki f¨vU e¨e¯’vq ms¯‹v‡ii cÖ¯Íve

evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg

cÖKvkK: evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg (f¨vU †dvivg)

cÖKvk Kvj: gvP©, 2021

gy`ªY: †gmvm© Rbbx wcÖ›Uvm©

web¨vm: †gvt †mwjg

g~j¨: webvg~‡j¨ weZi‡Yi Rb¨|

Compliance Reduces Business Costs

cwicvjb e¨emvi LiP Kgvq

cwicvjb Kiæb, e¨emvi LiP Kgvb

evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg

µg. bs bvg I c`ex †gvevBj I B-‡gBj

evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg

wbgœewY©Z ¯’vbmg~‡n ÒA_©‣bwZK Kvh©µ‡giÓ ¯’‡j Òmieiv‡niÓ Øviv cÖwZ¯’vcb Kiv

wbgœewY©Z ¯’vbmg~‡n †Kv‡bv ms‡kvab/cÖwZ¯’vc‡bi cÖ‡qvRb †bB| mvaviY A‡_© e¨envi

wbgœewY©Z ¯’vbmg~‡n ms‡kvab/cÖwZ¯’vcb/wejywßKiY cÖ‡qvRb n‡e:

g~j¨ ms‡hvRb Ki AvBb, 1991 Gi AvIZvq

“Scheme” includes a course of action and an agreement, arrangement,

eZ©gvb AvB‡bi weavb

wb¤œiƒ‡c Pzw³wfwËK Drcv`K Gi msÁv wba©viY Kiv hvq:

"Adjustments on cancellation of registration.—

"Where second-hand goods are given by a person who is not registered or

wewa 34 G ewY©Z n«vmKvix I e„w×Kvix mgš^q mswÿßfv‡e wb¤œiƒ‡c cÖKvk Kiv

exgv †mev MönYKvix exgv †mev cÖ`vbKvix ev cybtexgvKvix

AvqKi e¨e¯’vq wnmve msiÿY

‡Kv¤úvbx AvBb I f¨vU AvB‡bi AvIZvq wnmv‡ei GKwU Zzjbvg~jK Av‡jvPbv

() (২) ( ) ( ) (৫) (৬) (৭) (৮) (৯)

গণপ্রজাতন্ত্রী ফাাংরাদদ঱ ঳যকায

তারযখ: ……….., ১৪২৭ ফঙ্গাব্দ / ……….., ২০২০ রিস্টাব্দ।

এ঳.আয.ও. নাং-১৪৯-আইন/২০২০/১১০-মূ঳ক।-মূল্য ঳াংদমাজন কয ও

৬। উৎদ঳ মূ঳ক কততনকাযীয কযণীয়।- (১) ঳যফযা঴কাযী চারান঩ত্র (পযভ মূ঳ক-

৭। ঳যফযা঴কাযীয কযণীয়।- (১) ঳যফযা঴কাযীদক ঩ে ফা য঳ফা ঳যফযা঴কাদর

৮। সুদ, দন্ড, ইতযারদ।– (১) উৎদ঳ কয কততনকাযী ঳ত্তা বফ ঳যফযা঴কাযী উৎদ঳

৯। রফরফধ।- (১) যকন্দ্রীয় রনফরিত প্ররতষ্ঠান঳মূদ঴য ঱ািা ফা রফক্রয়দকন্দ্র তা঴াদদয

জাতীয় যাজস্ব যফাদড তয আদদ঱ক্রদভ,

(কাজী পরযদ উদ্দীন)

f¨vU w`‡”Q RbMY

f¨vU †`‡ev R‡b R‡b

Compliance Reduces Business Costs

cwicvjb e¨emvi LiP Kgvq

cwicvjb Kiæb, e¨emvi LiP Kgvb

evsjv‡`k f¨vU cÖ‡dkbvjm †dvivg

You might also like