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¯^vMZg 1 September, 2016
RbKj¨v‡Y ivR¯^
1
A_© AvBb 2016 Gi gva¨‡g cÖZ¨ÿ K‡ii
‡ÿ‡Î AvbxZ cwieZ©bmg~‡ni Dci
Av‡jvPbv mfv
2 1 September, 2016
RbKj¨v‡Y ivR¯
Av‡qvRKt
evsjv‡`k wmwfj mvwf©m (U¨vK &‡mkb) G‡mvwm‡qkb
‡UKwbK¨vj KwgwUt
1| Rbve †gv: AvjgMxi †nv‡mb, Ki Kwgkbvi, e„nr Ki`vZv BDwbU, XvKv|
2| Rbve iÄb Kzgvi †fŠwgK, Ki Kwgkbvi I m`m¨, Ki AvcxjvZ UªvBeybvj,
XvKv|
3| W. G‡KGg AvwZKzj nK, hyM¥ Ki Kwgkbvi, e�nr Ki`vZv BDwbU, XvKv|
4| Rbve †gv: kweŸi Avng`, cÖ_g mwPe (Ki bxwZ), RvZxq ivR¯^ †evW©, XvKv|
5| Rbve †gv: gwZqvi ingvb, hyM¥ Ki Kwgkbvi, Ki AÂj-4, XvKv|
6| Rbve wgR©v †gvnv¤§` gvgyb mv`vZ, Dc Ki Kwgkbvi, e�nr Ki`vZv BDwbU, XvKv|
3 1 September, 2016
RbKj¨v‡Y ivR¯
Dc¯’vcbvm~Px
2016-2017 A_© eQ†ii jÿ¨gvÎv I mv¤úªwZK Av`vq
wewfbœ Lv‡Z Avq wbiƒc‡bi †ÿ‡Î AvbxZ cwieZ©bmg~n
AvqK‡ii nv‡i cwieZ©bmg~n
AvqKi wiUvb©
AMÖxg AvqKi
Ki wba©viY
Dr‡m Ki KZ©b
wewea
RbKj¨v‡Y ivR¯^
4
2016-2017 A_© eQ†ii jÿ¨gvÎv I AvqK‡ii mv¤úªwZK Av`vq
RbKj¨v‡Y ivR¯
ivR¯^ jÿ¨gvÎv 2,03,152 †KvwU UvKv
AvqKi-36.11%, g~mK-35.82% I ïé-28.07%
‡KvwU UvKvq
1 September, 2016 5
0.00
50,000.00
100,000.00
150,000.00
200,000.00
250,000.00
2014-2015 2015-2016 2016-2017
123,977.00
155,519.00
203,152.00
48,353.80 52,244.67
73,368.00
‡gvU ivR¯^
AvqKi
0.00
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
80,000.00
2014-2015 2015-2016 2016-2017
RbKj¨v‡Y ivR¯^
6
µwgK bs Aa¨vq ‡h aviv/wewa-‡Z ms‡kvabx
AvbqY Kiv n‡q‡Q
‡gvU ms‡kvab/
ms‡hvR‡bi
msL¨v
1 1 2(7)/ (34)/(35)/(46)/ (46G)/(48)/62G) 7
2 3 11 1
3 4 16we, 16wewe, 16wewewe, 16wm,
16wmwmwm,19(11)/(29)
7
4 5 30(GG)/(GGG)/(B)/(‡K), 35, 37, 44 6
5 6 44 1
6 7 49,51, 52, 52G, 52GG, 52we, 52wW,
52wWwW, 52‡R‡R, 52Avi, 53wewe,
53wewewewe, 53wmwmwm, 53B, 53Gd,
53GdGd, 56, 57, 57G, 58, 62,68G,
68we, 73, 73G, 74
26
AvqKi AvB‡b AvbxZ ms‡kvabx mg~‡ni mvi-ms‡ÿc
AvqKi AvB‡b AvbxZ ms‡kvabx mg~‡ni mvi-ms‡ÿc RbKj¨v‡Y ivR¯^
7
µwgK bs Aa¨vq ‡h aviv/wewa-‡Z ms‡kvabx
AvbqY Kiv n‡q‡Q
‡gvU ms‡kvab/
ms‡hvR‡bi
msL¨v
7 8 75, 75G, 75GG, 76, 80 5
8 9 82wewe, 82wm, 2
9 11G 107AvB 1
10 14 117G 1
11 12 129G 1
12 16 134 1
13 18we 152‡R 1
14 19 153, 154, 158 3
15 20 163 1
16 22 184Gd 1
17 23 185G 1
18 3q Zdwmj 10G 1
19 6ó Zdwmj 21, 32G, 33, 39 4
20 Kinvi 1
21 mviPvR© 1
22 wewa 13, 14, 16, 18, 21, 23, 24, 24G, 25,
25G, 33AvB, 38we
12
23 cÖÁvcb 6
me©‡gvU 91
8
wewfbœ Lv‡Z Avq wbiƒc‡bi †ÿ‡Î AvbxZ cwieZ©bmg~n
RbKj¨v‡Y ivR¯^
9
wewfbœ Lv‡Z Avq wbiƒc‡bi †ÿ‡Î AvbxZ cwieZ©bmg~n
Av‡qi msÁvMZ cwieZ©b
cvim‡bi msÁvMZ cwieZ©b
Ki`vZvÕi msÁvMZ cwieZ©b
‡eZb Avqt
wPwKrmv fvZvi mxgv
e¨emvq Avqt
Dr‡m g~mK cwi‡kva bv Kiv
B-wUAvBGb e¨ZxZ †eZb cwi‡kva
cviKzBwR‡Ui mxgv e„w×
we‡`k ågY Li‡Pi mxgv e„w×
jvB‡mÝ wd G¨vgiUvB‡Rkb
ZvgvKRvZ c‡Y¨i Av‡qi mv‡_ mgš^q
wd« m¨v¤új weZiY mxgv cyb:wba©viY
wnmve iÿ‡Yi c×wZ
Ab¨vb¨ Dr‡mi Avqt
cyuwRevRv‡i †kqvi µq-weµ‡q wewb‡qvMKvix‡`i my gIKzd
M„n wbg©v‡b evwK‡Z gvjvgv‡ji A_© cwi‡kv‡ai mgqmxgv e„w×
RbKj¨v‡Y ivR¯^
10
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
Av‡qi
msÁvMZ
cwieZ©b
{aviv
2(34)}
• 20 avivi †h †Kvb Lv‡Z
Kiv‡ivc‡hvM¨ †h †Kvb
Drm †_‡K cÖvß Avq,
jvf, gybvdv ev Gi
†jvKmvb;
• wgDP¨ yqvj BwÝI‡iÝ
G‡mvwm‡qkb Gi jvf ev
gybvdv;
• evsjv‡`‡k D™ ¢‚Z hv Avq
wn‡m‡e MY¨
• ‡evbvm †kqvi Avq
wn‡m‡e we‡ewPZ n‡e bv|
Av‡qi msÁv ms‡kva‡bi gva¨‡g we`¨gvb
Av‡qi cvkvcvwk wb‡¤œv³ A_©‡KI Avq
wn‡m‡e we‡ePbv Kiv n‡q‡Qt
†h A‡_©i (amount) Dci Dr‡m Ki
KZ©b ev msMÖn cÖ‡hvR¨
AvqKi Av‡ivc‡hvM¨ †Kvb A_©
(amount) AvB‡bi Aaxb †h A_©‡K
(amount) Avq wn‡m‡e we‡ePbv
Kiv n‡q‡Q
‡evbvm †kqvi‡K Avq wn‡m‡e
we‡ePbv bv Kivi kZ© we‡jvc Kiv
n‡q‡Q| Z‡e GwU jf¨vsk wn‡m‡eI
we‡ewPZ n‡e bv
RbKj¨v‡Y ivR¯^
wewfbœ Lv‡Z Avq wbiƒc‡bi †ÿ‡Î AvbxZ cwieZ©bmg~n
11
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
cvim‡bi
msÁvMZ
cwieZ©b
{aviv 2(46)}
• e¨w³;
• dvg©;
• GIwc;
• Awef³ wn› y cwievi;
• ¯’vbxq miKvi;
• ‡Kv¤úvbx;
• AvwU©wdwkqvj RywiwWKvj cvimb|
cvimb wn‡m‡e wb‡¤œv³ 3wU welq
AšÍf©~³ n‡q‡Qt
Uªvó
dvÛ
Gw›UwU
c~‡e©i 7wU mn †gvU cvim‡bi msL¨v
10 wU
Ki`vZvi
msÁvMZ
cwieZ©b
{aviv 2(7)}
• cÖ‡Z¨K Ki`vZv hvi ‡gvU Avq wba©viY ev
Ki wbiƒc‡bi Rb¨ AvBb Abyhvqx †Kvb
cÖwmwWsm MÖnY Kiv n‡q‡Q;
• 75, 89 I 91 aviv Abyhvqx hviv AvqKi
wiUvb© `vwLj Ki‡Z eva¨;
• ‡h mKj Ki`vZv wiUvb© `vwLj K‡i Ges Ki
wba©viY Ki‡Z AvMÖnx;
• cÖ‡Z¨K Ki`vZv hv‡K AvBbvbyhvqx Ki`vZv
wn‡m‡e MY¨ ev G‡mwm Bb wWdë wn‡m‡e
we‡ePbv Kiv n‡q‡Q|
Ki`vZvi AvIZv e„w× Kiv n‡q‡Q
‡h mKj Ki`vZvi Rb¨ b~¨bZg
Ki {82(4) aviv Abyhvqx}
cÖ‡hvR¨, ZvivI Ki`vZv wn‡m‡e
we‡ewPZ|
RbKj¨v‡Y ivR¯^
wewfbœ Lv‡Z Avq wbiƒc‡bi †ÿ‡Î AvbxZ cwieZ©bmg~n
12
‡eZb Avq
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
wPwKrmv fvZv
{wewa-33AvB}
• g~j †eZ‡bi 10% ev evwl©K 1
jÿ 20 nvRvi UvKvi †ewk
wPwKrmv LiP, wPwKrmv fvZv ev
nvmcvZvj LiP eve` †Kvb
Kg©Pvix KZ…©K cÖvß n‡j
AwZwi³ AsK Zvi Avq wn‡m‡e
we‡ewPZ n‡e|
we`¨gvb weavb envj i‡q‡Q|
Z‡e cÖwZeÜx Kg©Pvix KZ…©K m‡ev©”P
10 jÿ UvKv ch©šÍ wPwKrmv LiP ev
wPwKrmv fvZv eve` cÖvß n‡j Zv
Avq wn‡m‡e Mb¨ n‡e bv|
nvU©, wKWwb, ‡PvL, wjfv‡ii mvRv©ix
Ges K¨vÝv‡ii wPwKrmv LiP eve`
Kg©Pvix KZ©„K e¨qxZ †Kvb LiP
wb‡qvMKZv© KZ…©K cybf©iY
(Reimbursed) Kiv n‡j ZvI
H Kg©Pvixi Avq wn‡m‡e Mb¨ n‡e
bv| Z‡e G myweav †Kv¤úvbxi
‡kqvi‡nvìvi cwiPvjK Gi †ÿ‡Î
cÖ‡hvR¨ n‡e bv|
RbKj¨v‡Y ivR¯^
13
e¨emvq Avq
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
Dr‡m g~mK
cwi‡kva
msµvšÍ weavb
{aviv
30(GG)}
• 7g Aa¨vq Abyhvqx Dr‡m AvqKi
KZ©b ev msMÖn Ges g~j¨
ms‡hvRb Ki AvBb, 1991
Abyhvqx g~mK cwi‡kva Kiv bv
n‡j mswkøó LiP AMÖvn¨ Kiv
n‡Zv Ges e¨emvq Avq wn‡m‡e
we‡ePbv Kiv n‡Zv|
mswkøó Li‡Pi †ÿ‡Î g~mK
cwi‡kva Kiv n‡q‡Q wK-bv Zv
hvPvB Kivi cÖ‡qvRb †bB|
Z‡e 7g Aa¨vq Abyhvqx Ki KZ©b
ev msMÖn Kiv n‡q‡Q wK-bv Zv
c~‡e©i g‡ZvB hvPvB Ki‡Z n‡e|
B-wUAvB&Gb
e¨ZxZ †eZb
cÖ`vb {aviv
30(GGG)}
• ‡eZb-fvZvw` cwi‡kvaKv‡j
cÖ‡hvR¨ †ÿ‡Î Dr‡m Ki KZ©b
Kiv bv n‡j LiP AMÖvn¨ Kiv
n‡Zv Ges Avq wn‡m‡e we‡ePbv
Kiv n‡Zv|
• Z‡e bZzb mwbœ‡ewkZ 3wU †ÿ‡Î
†eZb-fvZvw` cwi‡kvaKv‡j
wUAvBGb eva¨Zvg~jK wQj bv|
e¨emvq e¨e ’vcbv, cÖkvmwbK Kvh©µg
Ges Drcv`b mswkøó mycvifvBRix
Kvh©µ‡g RwoZ e¨w³‡`i B-wUAvBGb
e¨ZxZ ‡eZb cÖ`vb Kiv n‡j LiP
AMÖvn¨ n‡e Ges e¨emv‡qi Avq
wn‡m‡e Mb¨ Kiv n‡e|
GQvov, †eZb Lv‡Z Ki‡hvM¨ Avq
_vK‡j wUAvBGb MÖnYI eva¨Zvg~jK|
RbKj¨v‡Y ivR¯^
14
e¨emvq Avq
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
cviKzBwR‡Ui
mxgv e„w× {aviv
30(B)}
• cviKzBwRU wn‡m‡e 4 jÿ 50
nvRvi UvKvi †ekx cÖ vb Kiv
n‡j AwZwi³ AsK e¨emv‡qi
Avq wn‡m‡e we‡ePbv Kiv|
cviKzBwRU wn‡m‡e 4 jÿ 50 nvRvi UvKvi mxgv
e„w× K‡i 4 jÿ 75 nvRvi UvKv wba©viY Kiv
n‡q‡Q| A_©vr G mxgvi AwZwi³ cÖ vb Kiv n‡j
Zv AMÖvn¨ K‡i e¨emv‡qi Avq wn‡m‡e we‡ePbv
Kiv n‡e|
we‡`k ågY Li‡Pi
mxgv e�w×
{aviv 30(‡K)}
• we‡`k ågY LiP eve`
‡NvwlZ Uvb©Ifv‡ii 1% LiP
wn‡m‡e we‡ePbv‡hvM¨ wQj|
we‡`k ågY LiP eve` ‡NvwlZ Uvb©Ifv‡ii 1%
Gi cwie‡Z© mxgv e„w×c~e©K 1.25% wba©viY Kiv
n‡q‡Q|
GÕ mxgvi AwZwi³ AsK LiP wn‡m‡e AMÖvn¨ Kiv
n‡e Ges e¨emvq Avq wn‡m‡e we‡ewPZn‡e|
jvB‡mÝ wdÕi
Amortisation: {3q Zdwmj
(c¨viv-10G)}
• ‡gvevBj †Kv¤úvbxmg~n Zuvi
jvB‡mÝ wd eve` cÖ Ë A_©
†h Kq eQ‡ii Rb¨ cwi‡kva
K‡i‡Q, †mB eQi¸‡jv‡Z
mgvbycvwZK nv‡i wefvRb
K‡i Ae‡jvcb Ki‡Z cv‡i|
we‡klvwqZ †mevag©x Kv‡R wb‡qvwRZ †Kvb
†Kv¤úvbxI hw` Giƒc jvB‡mÝ wd cwi‡kva K‡i
_v‡K Zvn‡j H jvB‡mÝ wdI mgvbycvwZK nv‡i
LiP wn‡m‡e cvc¨ n‡e| Z‡e jvB‡mÝwU
†Kv¤úvbxi cwiPvjbvi †ÿ‡Î Awe‡”Q`¨ Ask n‡Z
n‡e|
RbKj¨v‡Y ivR¯^
15
e¨emvq Avq
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
ZvgvKRvZ c‡Y¨i
Av‡qi mv‡_
†jvKmvb mgšq
{aviv 37}
• wmMv‡i‡Ui Av‡qi mv‡_ Ab¨vb¨
Lv‡Zi †jvKmvb mgš^q Kiv †hZ
bv;
• Z‡e wewo, R ©v, Pzwqs †Uvev‡Kv, ¸j
ev †auvqv wenxb ZvgvK ev ZvgvKRvZ
c‡Y¨i Av‡qi mv‡_ Ab¨vb¨ Lv‡Zi
†jvKmvb mgšq Kiv †hZ|
• wmMv‡i‡Ui cvkvcvwk wewo, R ©v,
Pzwqs †Uvev‡Kv, ¸j ev †auvqv wenxb
ZvgvK ev ZvgvKRvZ c‡Y¨i Av‡qi
mv‡_I Ab¨vb¨ Lv‡Zi †jvKmvb
mgšq Kiv hv‡e bv|
wd« m¨v¤új
weZiY mxgv
{wewa 65wm}
RbKj¨v‡Y ivR¯^
mvaviY Jla
5 †KvwU ch©šÍ 1.5 2
5-10 †KvwU 0.75 1
10 †KvwUi Dci 0.375 0.5
wd« m¨v¤ú‡ji nvi (%)Uvb©Ifv‡ii
cwigvYmvaviY Jla Lv`¨,
Km‡gwUKm I
Uq‡jwUªR
5 †KvwU ch©šÍ 0.5 2 1
5-10 †KvwU 0.25 1 0.5
10 †KvwUi Dci 0.1 0.5 0.25
Uvb©Ifv‡ii
cwigvY
wd« m¨v¤ú‡ji nvi (%)
16
e¨emv‡qi wnmve iÿY c×wZ
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
wnmve iÿ‡Yi
c×wZ
{aviv 35(3)}
• cvewjK I cÖvB‡fU wjwg‡UW
†Kv¤úvbx‡K AvqKi wiUv‡b©i
mv‡_ wnmve weeiYx, jvf-
‡jvKmvb wnmve I w ’wZ cÎ
`vwLj Ki‡Z nq|
• wbixwÿZ G wnmve weeiYx
Bangladesh Accounting Standard (BAS) I
Bangladesh Financial
Reporting Standard (BFRS) I Abymi‡b
cÖ ‘ZK…Z n‡Z n‡e|
wnmve msiÿY, weeiYx cÖ ‘Z Ges
cÖwZ‡e`b cÖ ‘ZK…Z n‡Z n‡e|
kZ© wn‡m‡e Bangladesh
Accounting Standard (BAS) I
Bangladesh Financial
Reporting Standard (BFRS) envj ivLv n‡q‡Q|
bZzb kZ© wn‡m‡e Bangladesh
Standards on Auditing (BSA) Abyhvqx wbixÿvi welqwU hy³ n‡q‡Q|
RbKj¨v‡Y ivR¯^
17
Ab¨vb¨ Dr‡mi Avq
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
cyuwRevRv‡i wbewÜZ
†kqvi µq-weµ‡qi
†ÿ‡Î F‡Yi my` gy³
myweavi †ÿ‡Î
Kiv‡ivc msµvšÍ
{aviv 19(11)}
FY ev `vq gIKz‡di Kvi‡Y
FY ev `v‡qi mgcwigvY A_©
FYx Ki`vZvi ÒAb¨vb¨
Dr‡mi AvqÓ wn‡m‡e we‡ePbv
Kiv nq|
cyuwRevRv‡i ‡jb‡`b nq Giƒc †kqvi, wW‡eÂvi,
wgDPzqvj dvÛ ev wmwKDwiwU‡R wewb‡qvMKvix
Ki`vZv‡K TREC holder KZ©„K 10 jÿ UvKv
ch©šÍ gvwR©b FY ev my` gIKzd Kiv n‡j, D³
Ki`vZvi mswkøó Ki`vZvi Avq wn‡m‡e we‡ePbv
Kiv hv‡e bv|
Z‡e 10 jÿ UvKvi AwaK gvwR©b FY ev my`
gIKy‡di †ÿ‡Î G myweav ejer n‡e bv|
M�n wbg©v‡b evwK‡Z
cb¨ µ‡qi †ÿ‡Î
`vq cwi‡kv‡ai mxgv
e�w×
{aviv 19(29)}
wi‡qj G‡óU e¨emv‡q wb‡qvwRZ
bq Ggb †Kvb Ki`vZv KZ©„K
evwK‡Z gvjvgvj µ‡qi gva¨‡g
M„n m¤úwË wbg©vb Kiv n‡j, D³
`vq µ‡qi cieZ©x eQ‡i
cwi‡kva Kiv bv n‡j Ki`vZvi
ÒAb¨vb¨ Dr‡mi AvqÓ wn‡m‡e
we‡ePbv Kiv nq|
`vq cwi‡kv‡ai G mgq mxgv e„w× Kiv n‡q‡Q| G
`vq cieZ©x 2 eQ‡ii g‡a¨ cwi‡kva Kiv bv n‡j
Zv ÒAb¨vb¨ Dr‡mi AvqÓ wn‡m‡e we‡ewPZ n‡e|
evwK‡Z µq mswkøó Ki eQi †kl nIqvi 2 eQi
ci A_©vr 3q Kie‡l© Avq wn‡m‡e we‡ePbv n‡e|
RbKj¨v‡Y ivR¯^
18
AvqK‡ii nv‡i cwieZ©bmg~n
RbKj¨v‡Y ivR¯^
19
AvqK‡ii nv‡i cwieZ©bmg~n
e¨w³ †kÖYxi Kinvi
‡Kv¤úvbxi Kinvi
n«vmK …Z nv‡i AvqKi
mviPvR©
RbKj¨v‡Y ivR¯^
20
AvqKi nvi (e¨w³ †kÖYx)
) 2015-2016 Kie‡l © we`¨gvb weavb ms‡kvwaZ weavb
cÖ_g 2,50,000/- UvKv ch©šÍ -- k~b¨
AcwiewZ©Z
** cÖwZeÜx e¨w³i wcZv-gvZv ev AvBbvbyM
Awffv‡Ki Kigy³ Avq mxgv 25,000/-
UvKv †ekx n‡e|
cieZx© 4,00,000/- UvKv ch©šÍ -- 10%
cieZx© 5,00,000/- UvKv ch©šÍ -- 15%
cieZx© 6,00,000/- UvKv ch©šÍ -- 20%
cieZx© 30,00,000/- UvKv ch©šÍ -- 25%
Aewkó †gvU Avq A_©vr 47,50,000/- UvKv Gi Dci Ki nvi- 30%
gwnjv I 65 eQi Da©¦ Ki`vZvi Kigy³ Avq mxgv 3,00,000/- UvKv
cÖwZeÜx Ki`vZvi Kigy³ Av‡qi mxgv 3,75,000/-
gnvb ¯vaxbZvhy‡×i †M‡RUfz³ hy×vnZ gyw³†hv×v‡`i Kigy³ Av‡qi mxgv nB‡e
4,25,000/-
Awbevmx e¨w³ 30%
b~ bZg AvqKi:
XvKv I PÆMÖvg wmwU K‡c©v‡ik‡b --- 5 nvRvi UvKv
Ab¨vb¨ wmwU K‡c©v‡ik‡b----- 4 nvRvi UvKv
Ab¨vb¨ GjvKvq--- 3 nvRvi UvKv
AcwiewZ©Z
RbKj¨v‡Y ivR¯^
21
AvqKi nvi (‡Kv¤úvbx)
) LvZ 2015-2016 Kie‡l©i AvqKi
nvi (%)
2016-2017 Kie‡l ©
AvqKi nvi (%)
bb-cvewjKwj †Uª‡WW †Kv¤úvbx 35
AcwiewZ©Z
cvewjKwj ‡Uª‡WW †Kv¤úvbx 25
(20% †kqvi IPO Gi gva¨‡g n¯ÍvšÍi
K†i cvewjK wjwg‡UW †Kv¤úvbx n‡j H
eQ‡i 10% AvqKi †iqvZ)
‡`kx e¨vsK
we‡`kx e¨vsK
40
42.5
gv‡P©›U e¨vsK 37.5
wmMv‡iU cÖ¯‘ZKviK (cvewjK Ges bb-
cvewjK wbwe ©‡k‡l)
45
†gvevBj †dvb (cvewjK I bb-cvewjK) cvewjK-40, bb-cvewjK- 45
wmMv‡iU cÖ¯‘Zc~e©K weµq 45
wewo, R`©v, ¸jmn mKj cÖKvi ZvgvKRvZ
cY¨ cÖ¯‘ZKviK †Kv¤úvbx I bb-‡Kv¤úvbx
e¨w³i Rb¨ (0%,10%,15%,20%, 25% I
30%) I †Kv¤úvbxi Rb¨ (Ki`vZvi ch©vq
we‡ePbvq wewfbœ Ki nvi) cÖ‡hvR¨ mvaviY nv‡i
45
RbKj¨v‡Y ivR¯^
22
b~ bZg Ki
) LvZ 2015-2016 Kie‡l©i
AvqKi nvi (%)
ms‡kvwaZ Ki nvi (%)
b ~bZg Ki
50 jÿ UvKvi AwaK cÖvwß m¤úbœ
dvg© ev cÖ‡Z¨K ‡Kv¤úvbx jvf-
‡jvKmvb wbwe©‡k‡l †gvU cÖvwßi Dci
0.30% b~¨bZg Ki cÖ`vb Ki‡Z
nq|
cb¨ Drcv`‡b wb‡qvwRZ wkí
cÖwZôv‡bi evwYwR¨K Drcv`b ïiæi
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b~ bZg Ki avh© msµvšÍ 16wmwmwm aviv
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msµvšÍ weavbwU 82wm avivq AšÍf©~³ Kiv
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ms‡kvwaZ
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bxUIq¨vi I I‡fb Mv‡g©›Um Drcv`b I ißvbx‡Z wb‡qvwRZ
Ki`vZvi cY¨ ißvbx †_‡K D™¢‚Z Avq
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RbKj¨v‡Y ivR¯^
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mviPvR©
LvZ 2015-2016 Kie‡l©i AvqKi nvi
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2 †KvwU 25 jÿ UvKv ch©šÍ --- k~b¨
2 †KvwU 25 jÿ UvKvi AwaK ‡_‡K 10 †KvwU --- 10%
10 †KvwU UvKvi AwaK ‡_‡K 20 †KvwU --- 15%
20 †KvwU UvKvi AwaK ‡_‡K 30 †KvwU ch©šÍ --- 20%
30 †KvwU UvKvi AwaK --- 25%
bxU cwim¤ú` 2 †KvwU 25 jÿ UvKvi AwaK n‡j b~¨bZg
mviPv‡R©j cwigvY me©wb¤œ 3,000/-
2 †KvwU 25 jÿ UvKv ch©šÍ --- k~b¨
2 †KvwU 25 jÿ UvKvi AwaK ‡_‡K 5 †KvwU --- 10%
5 †KvwU UvKvi AwaK ‡_‡K 10 †KvwU --- 15%
10 †KvwU UvKvi AwaK ‡_‡K 15 †KvwU ch©šÍ --- 20%
15 †KvwU UvKvi AwaK ‡_‡K 20 †KvwU ch©šÍ --- 25%
20 †KvwU UvKvi AwaK --- 30%
AcwiewZ©Z
RbKj¨v‡Y ivR¯^
25
AvqKi wiUvb©
RbKj¨v‡Y ivR¯^
26
AvqKi wiUvb©
AvqKi wiUvb© `vwL‡ji mgqmxgv
AvqKi wiUvb© msµvšÍ
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RbKj¨v‡Y ivR¯^
27
AvqKi wiUvb© `vwLj
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
AvqKi wiUvb©
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mxgv
{aviv 75}
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mgq mxgv e�w×t
Av‡e`b mv‡c‡ÿ Dc Ki
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RbKj¨v‡Y ivR¯^
28
AvqKi wiUvb©
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
AvqKi wiUvb©
{aviv 75}
wiUvb© `vwLj eva¨Zvg~jKt
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29
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welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
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welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
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32
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m¤ú`,`vq I e¨q weeiYx (AvBwU-10we2016);
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AvqKi wiUvb©
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m¤ú` weeiYx `vwLj
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(assessee)
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ms‡kvwaZ weavb
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AMÖxg AvqKi
welq 2015-2016
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wmMv‡iU
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4 wKw ͇Z Rgv
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2 2000 wmwm ch©šÍ Kvi ev Rxc 30,000 30,000
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4 3000 wmwm ch©šÍ Kvi ev Rxc 75,000 75,000
5 3500 wmwm ch©šÍ Kvi ev Rxc 100,000 100,000
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Ki wba©viY
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Ki †iqvZ
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b~ bZg Ki avh©
msµvšÍ
Z‡e wb‡¤œv³ †ÿ‡Î mgy`q cÖvwß Avq wn‡m‡e we‡ewPZ n‡e Ges Gi Dci
KwZ©Z K‡ii evB‡i †Kvb AwZwi³ Ki Av‡ivwcZ n‡e bvt
RbKj¨v‡Y ivR¯^
b~¨bZg Ki {aviv-82wm}
aviv ‡h AsK †gvU Avq
wn‡m‡e we‡ewPZ n‡e
AvqK‡ii nvi
52wm f‚wg AwaMÖnY eve`
ÿwZc~iY wn‡m‡e cÖvß A_©
52wm avivq ewY©Z nvi (
wmwU K‡c©v‡ikb-2%,
Ab¨vb¨ 1%)
52wW mÂqc‡Îi my` 52wW avivq ewY©Z nvi
(5%)
53wWwWwW G·‡cvU© K¨vk mvewmwW 53wWwWwW avivq ewY©Z
nvi (3%)
53Gd(1)(
wm) /(2)
†gqv`x Avgvb‡Zi my` 53Gd(1)(wm) /(2)
avivq ewY©Z nvi {(1)(wm)-
10%)/ (2)- Ae¨vnwZ)
53GBP Rwgi `wjj g~j¨ 53GBP avivq ewY©Z nvi
(wewfbœ nvi)
46
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
b~¨bZg Ki
{aviv
82wm}
‡Kvb Ki`vZvi b~¨bZg Ki Av‡ivc‡hvM¨
Av‡qi evB‡iI †Kvb Avq _vK‡j Zvi Dci
mvaviY nv‡i Ki Av‡ivwcZ n‡e|
Dfq cÖKvi Avq _vK‡j b~¨bZg K‡ii
cvkvcvwk mvaviY nv‡i Ki Av‡ivwcZ n‡e|
b~¨bZg Ki
we‡jvc
(aviv-
16wmwmwm)
50 jÿ UvKvi AwaK cÖvwß m¤úbœ
dvg© ev cÖ‡Z¨K ‡Kv¤úvbx jvf-
‡jvKmvb wbwe©‡k‡l †gvU cÖvwßi
Dci 0.30% b~¨bZg Ki cÖ`vb
Ki‡Z nq|
cb¨ Drcv`‡b wb‡qvwRZ wkí
cÖwZôv‡bi evwYwR¨K Drcv`b ïiæi
cieZx© wZb eQi G nvi n‡e
0.10%|
wmMv‡iU,wewo,PzBs †Uvev‡Kv, †avqvwenxb
†Uvev‡Kv ev Ab¨ †Kvb ZvgvKRvZ c‡b¨i
†ÿ‡Î †gvU cÖvwßi 1%
‡gvevBj †dvb Acv‡iUi †gvU cÖvwßi 0.75%
Ab¨vb¨ †ÿ‡Î †gvU cÖvwßi 0.60%
cb¨ Drcv`‡b wb‡qvwRZ wkí cÖwZôv‡bi
evwYwR¨K Drcv`b ïiæi cieZx© wZb eQi G
nvi n‡e 0.10%|
b~ bZg Ki avh© msµvšÍ 16wmwmwm aviv
we‡jvc Ges b~ bZg Ki msµvšÍ bZzb aviv
16wewewe ms‡hvRb|
RbKj¨v‡Y ivR¯^
b~¨bZg Ki {aviv-82wm}
47
welq 2015-2016
Kiel© ch©šÍ
ms‡kvwaZ weavb
b~¨bZg
Ki {aviv
82wm}
‡Kvb Ki`vZvi Ki Ae¨vnwZ cÖvß Avq _vK‡j ev n«vmK…Z
nv‡i Ki Av‡ivwcZ nq Ggb †Kvb Avq _vK‡j, D³ Lv‡Zi
†gvU cÖvwß c„_Kfv‡e cÖ`k©b Ki‡Z n‡e Ges Ki Av‡ivwcZ
n‡e wb¤œiƒcfv‡et
mvaviY nv‡i Ki Av‡ivc‡hvM¨ Av‡qi †ÿ‡Î †gvU cÖvwßi
Dci b~¨bZg Ki nvi cÖ‡qvM Ki‡Z n‡e|
n«vmK…Z nv‡i Ki Av‡ivwcZ nq Ggb †Kvb Lv‡Zi Av‡qi
†ÿ‡Î †gvU cÖvwßi wecix‡Z wbav©wiZ b~¨bZg K‡ii nvi cÖ‡qvM
Ki‡Z n‡e| d‡j n«vmK…Z Ki nvi Ges b~¨bZg AvqK‡ii
g‡a¨ †hwU †ekx, †mwUB n‡e cÖ‡`q AvqKi|
RbKj¨v‡Y ivR¯^
b~¨bZg Ki {aviv-82wm}
48
welq 2015-2016
Kiel© ch©šÍ
ms‡kvwaZ weavb
b~¨bZg
Ki {aviv
82wm}
‡Kvb Lv‡Zi wecix‡Z Dr‡m KwZ©Z ev msM„nxZ Ki
hv b~¨bZg Ki wn‡m‡e we‡ewPZ Ges D³ Lv‡Zi †gvU
cÖvwßi wecix‡Z wbav©wiZ nvi cÖ‡qvM K‡i †h b~¨bZg
Ki cÖ‡hvR¨ n‡e GÕ yB As‡Ki g‡a¨ †hwU †ewk n‡e
D³ AsKB n‡e H Lv‡Zi b~¨bZg Ki|
b~¨bZg Ki widvÛ n‡e bv ev c~e©eZx© widvÛ ev `vexi
mv‡_ mgš^q Kiv hv‡e bv|
b~¨bZg K‡ii AwZwi³ wn‡m‡e mviPvR©, AwZwi³
my` ev AwZwi³ AsK cÖ‡hvR¨ †ÿ‡Î cÖ‡`q n‡e|
wbiƒwcZ †gvU Av‡qi Dci b~¨bZg Ki ev mvaviY
nv‡i Ki cÖ‡qvM Ki‡j †h cwigvY AsK †ewk n‡e
D³ nv‡iB Ki Av‡ivwcZ n‡e|
RbKj¨v‡Y ivR¯^
b~¨bZg Ki {aviv-82wm}
49
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
AwZwi³
Ki
avh©{aviv-
16we}
Avq ermi †kl nIqvi ci ÷K G·‡PÄ G
wbewÜZ †Kvb cvewjK wjwg‡UW †Kv¤úvbx KZ…©K
(e¨vsK I BwÝI‡iÝ †Kv¤úvbx e¨ZxZ) Zvi
cwi‡kvwaZ g~ja‡bi Kgc‡ÿ 15% jf¨vsk ev
†evbvm †kqvi eve` cÖ vb Kiv bv n‡j
Acwi‡kvwaZ gybvdvi 5% nv‡i AwZwi³
AvqKi cÖ vb Ki‡Z n‡e|
wbav©wiZ KZ…©c‡ÿi Aby‡gv`b e¨ZxZ †Kvb
we‡`kx‡K K‡g© wb‡qvM Kiv n‡j mswkøó
wb‡qvMKvixi Dci cÖ‡hvR¨ K‡ii AwZwi³
50% nv‡i Ki ev 5 jÿ UvKv (hv †ewk Zv
cÖ vb Ki‡Z n‡e)|
Acwi‡kvwaZ gybvdvi 5% nv‡i Ki
Av‡iv‡ci weavb evwZj Kiv n‡q‡Q|
Aby‡gv`bwenxb we‡`kx‡K wb‡qv‡Mi
†ÿ‡Î AwZwi³ Ki Av‡iv‡ci weavb
c~‡e©i b¨vq envj Av‡Q|
AwZwi³
A_© avh©
{aviv-
16wewe}
AvqKi AvB‡bi Aaxb †Kvb my`, cwigvY
ev Ab¨ bv‡g AwfwnZ †Kvb AsK hv
AvqK‡ii AwZwi³ wn‡m‡e Av‡ivc‡hvM¨,
Zv GKBfv‡e Av‡ivc, avh©, cwi‡kva ev
msMÖn Ki‡Z n‡e|
RbKj¨v‡Y ivR¯^
AwZwi³ Ki
50
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
G‡·m cÖwdU U¨v·
[aviv-16wm]
‡Kvb e¨vsK cwi‡kvwaZ g~jab
Ges mwÂwZi 50% †ewk gybvdv
Ki‡j D³ AwZwi³ gybvdvi Dci
15% nv‡i Ki Av‡ivwcZ nq|
G weavb evwZj Kiv n‡q‡Q| d‡j
2016-2017 Kie‡l©i †ÿ‡Î G
Ki Av‡ivwcZ n‡e bv|
IqvK©vm© cÖwdU
cvwU©wm‡ckvb dvÛ{
6ô Zdwmj cvU©-G
Gi c¨viv-21}
evsjv‡`k kÖg AvBb 2006
Abyhvqx GKRb Kg©Pvix KZ…©K cÖvß
mgy`q AsK Kigy³ wQj|
Kigy³ mxgvi cwigvY m‡ev©”P
50,000/-UvKv|
GmGgB Uvb©Ifvi
mxgv e�w× { 6ô
Zdwmj cvU©-G Gi
c¨viv-39}
‡Kvb cb¨ Drcv`‡b wb‡qvwRZ
Small and Medium
Enterprise (SME) Gi evwl©K
Uvb©Ifvi Gi cwigvY 30 jÿ UvKv
†_‡K cÖvß Avq Kigy³|
Kigy³ G Uvb©Ifv‡ii mxgv e„w×
K‡i 36 jÿ UvKv wbav©iY Kiv
n‡q‡Q|
RbKj¨v‡Y ivR¯^
wewea
51
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
B›Uvi‡bU ‡mevi
Dci Ki Av‡ivc{
6ô Zdwmj cvU©-G
Gi c¨viv-33}
B-Kgvm© ev AbjvBb kwcs
†_‡K cÖvß Avq Kigy³ wQj|
B-Kgvm© ev AbjvBb kwcs †_‡K
cÖvß Avq Kigy³ myweav cÖZ¨vnvi
Kiv n‡q‡Q|
GÕQvov AvKv©Bwfs Gi g‡a¨ †Kvb
†iK‡W © wWwRUvj AvKv©BwfsI
AšÍf‚©³ K‡i Kigy³ myweav cÖ`vb
Kiv n‡q‡Q|
‡cbkbvi mÂq
c‡Îi Dci Ki
Av‡ivc{ 6ô
Zdwmj cvU©-G Gi
c¨viv-32G}
‡cbkbvi mÂq cÎ ev
I‡qR Avbv©im e‡Ûi me©‡gvU
wewb‡qv‡Mi cwigvY 5 jÿ
UvKv ch©šÍ n‡j D³ mÂqcÎ
ev eÛ †_‡K cÖvß my` Avq
Kigy³|
ïay †cbkbvi mÂqc‡Î me©‡gvU
wewb‡qv‡Mi cwigvY 5 jÿ UvKv
ch©šÍ n‡j D³ mÂqcÎ †_‡K cÖvß
my` Avq Kigy³|
I‡qR Avbv©m eÛ †_‡K cÖvß my`
c~e© †_‡K Kigy³ i‡q‡Q|
RbKj¨v‡Y ivR¯^
wewea
52
Dr‡m AvqKi KZ©b
RbKj¨v‡Y ivR¯^
53
Dr‡m AvqKi KZ©b RbKj¨v‡Y ivR¯^
wbivcËv Rvgvb‡Zi my`
Pzw³ ev mieivn
iq¨vjwU
nv‡Z cÖ ‘ZK…Z wmMv‡iU
mÂqc‡Îi my`
IqvK©vm© cvwU©wm‡ckb dv‡Ûi my`
Uv‡fj G‡R›Um Kwgkb
AvšÍR©vwZK ‡dvb Kj
cvURvZ cb¨ ißvbx
mKj ißvbx
Awbevmx Kzwiqvi
cb¨ cwi‡ekbv ev wecY‡bi Kwgkb
mÂqx I †gqv`x Avgvb‡Zi Dci my`
wi‡qj G‡óU ev fzwg Dbœqb e¨emvq
KwZcq †mevi Dci Ki KZ©b (aviv
52GG)
Awbevmx‡`i Av‡qi Dci Ki KZ©b
Ki KZ ©‡b e¨_©Zvi djvdj
Dr‡m Ki KZ©b msµvšÍ Rvj
mvwU©wd‡KU
Dr‡m Ki KZ©‡bi cÖZ¨qbcÎ
KwZ©Z AvqK‡ii †µwWU
Dr‡m Ki KZ©b msµvšÍ wiUvb© I
wbixÿv
KwZ©Z Ki miKvix †KvlvMv‡i
Rgv`v‡bi mgqmxgv I c×wZ
Ki KZ©b msµvšÍ mb`
‡eZb Lv‡Z Ki KZ©‡bi weeiYx
‡eZb cwi‡kva msµvšÍ evwl©K weeiYx
54
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
wbivcËv Rvgvb‡Zi
my` ev gybvdv [aviv-
51]
miKvi KZ…©K Bm~¨K …Z ev miKvi
Aby‡gvw`Z †Kvb wmwKDwiwU
Bm~¨Kv‡j mswkøó e¨w³ †µZvi
wbKU †_‡K my` ev wWmKvD›U Gi
Dci 5% nv‡i AwMÖg AvqKi
msMÖn Ki‡e|
Z‡e †UªRvix eÛ ev †UªRvix we‡ji
†ÿ‡Î G Ki KZ©b cÖ‡hvR¨ n‡e bv|
c~‡e©i weavb envj i‡q‡Q|
GÕQvov BmjvwgK bxwZi wfwˇZ
†Kvb wmwKDwiwU Bmy¨ Kiv n‡j
D³ wmwKDwiwU †_‡K cÖvß gybvdvi
DciI 5% nv‡i AwMÖg AvqKi
msMÖn Ki‡Z n‡e|
RbKj¨v‡Y ivR¯^
Dr‡m Ki KZ©b
55
welq 2015-2016
Kiel© ch©šÍ
ms‡kvwaZ weavb
Pzw³ I
mieivn
{aviv 52 I
wewa 16}
cb¨ mieivn, Pzw³
ev Íevqb ev mve-
K›Uªv±
ev ÍevqbKv‡j A_©
cwi‡kvaKv‡j
wbav©wiZ nv‡i
AvqKi KZ©b Ki‡Z
nq|
GK A_© eQ‡i A_©
MÖnxZv KZ…„©K †gvU
cÖvß A‡_©i Dci
wbw`©ó nv‡i GB
Dr‡m Ki KZ©b
cÖ‡hvR¨|
Ki KZ©‡bi nvi c~bwe©b¨vm K‡i wZbwU †kÖYx‡Z fvM Kiv n‡q‡Q|
‡kÖYx wZbwU n‡”Qt-
Pzw³ ev¯Íevqb ev K›Uªv±i
cb¨ mieivn ev Drcv`b, cÖwµqvKiY ev iƒcvšÍiKiY Ges
wcÖw›Us, c¨v‡KwRs ev evBwÛs
Ab¨vb¨ †kÖYx|
‡eBR GgvD›U Gi Dci KZ©b Ki‡Z n‡e| GwU n‡jv Pzw³ g~j¨ ev
wej/Bbf‡qR g~j¨ Ges cÖK…Z A_© cwi‡kv‡ai g‡a¨ †hwU †ewk|
Ki KZ©bKvix KZ…©cÿt-
miKvi ev miKvix ms ’v, miKvix A_v©q‡b †Kvb cÖKí, R‡q›U
†fÂvi ev Kb‡mvwU©qvg, †Kv¤úvbx, mgevq mwgwZ, mgevq e¨vsK,
Avw_©K cÖwZôvb,GbwRI, ¯‥zj K‡jR, BbwówUDU ev wek¦we`¨vjq
nvmcvZvj, wK¬wbK ev WvqvMbwóK †m›Uvi, Uªvó ev dvÛ,
dvg©,wcwcwc, we‡`kx K›Uªv±i ev AvwU©wdwkqvj RywiwWKvj cvimb|
12 wWwR‡Ui wUAvBGb bv _vK‡j Ki KZ©‡bi nvi cÖ‡hvR¨ nv‡ii
†P‡q 50% kZvsk †ewk n‡e|
RbKj¨v‡Y ivR¯^
Dr‡m Ki KZ©b
56
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
Pzw³ I mieivn
{aviv 52 I
wewa 16}
Ki KZ ©‡bi nvi wQj wb¤œiƒc:
RbKj¨v‡Y ivR¯^
Dr‡m Ki KZ©b
µ:
bs
A_© cwi‡kv‡ai cwigvY KZ©‡bi nvi
(%)
1 2 jÿ UvKv ch©šÍ ïb¨
2 2 jÿ †_‡K 5 jÿ UvKv ch©šÍ 1
3 5 jÿ †_‡K 15 jÿ UvKv ch©šÍ 2.5
4 15 jÿ †_‡K 25 jÿ UvKv ch©šÍ 3.5
5 25 jÿ †_‡K 3 †KvwU UvKv ch©šÍ 4
6 3 †KvwU UvKvi Dc‡i 5
†Zj wecYbKvix †Kv¤úvbx ‡Zj mieivn
†_‡K 2 jÿ UvKv ch©šÍ ïb¨
2 jÿ UvKvi Dc‡i 0.6
8 wWjvi ev G‡R›U KZ…©K †Zj mieivn
(‡c‡Uªvj cv¤ú e¨ZxZ) 1
9 ‡Zj cwi‡kvabKvix †Kv¤úvbx †Zj
mieivn 3
10 M¨vm UªvÝwgkvb †Kvgcvbx 3
11 M¨vm wWw÷ªweDkb †Kv¤úvbx 3
7
K›Uªv±‡ii †ÿ‡Î Ki nvi
µ:
bs
A_© cwi‡kv‡ai cwigvY KZ©‡bi nvi
(%)
1 2 jÿ UvKv ch©šÍ ïb¨
2 2 jÿ †_‡K 5 jÿ UvKv ch©šÍ 1
3 5 jÿ †_‡K 10 jÿ UvKv ch©šÍ 2
4 10 jÿ †_‡K 25 jÿ UvKv ch©šÍ 3
5 25 jÿ †_‡K 1 †KvwU UvKv ch©šÍ 4
6 1 †KvwU †_‡K 5 †KvwU UvKv ch©šÍ 5
5 †KvwU †_‡K 10 †KvwU UvKv ch©šÍ 6
10 †KvwU UvKvi Dc‡i 7
7
57
welq 2015-2016
Kiel© ch©šÍ
ms‡kvwaZ weavb
Pzw³ I mieivn
{aviv 52 I
wewa 16}
RbKj¨v‡Y ivR¯^
Dr‡m Ki KZ©b
cb¨ mieivn ev Drcv`b, cÖwµqvKiY ev
iƒcvšÍiKiY Ges wcÖw›Us, c¨v‡KwRs ev
evBwÛs|
µ:
bs
A_© cwi‡kv‡ai cwigvY KZ©‡bi nvi
(%)
1 20 jÿ UvKv ch©šÍ 3
2 20 jÿ †_‡K 1 †KvwU UvKv ch©šÍ 4
3 1 †KvwU UvKvi Dc‡i 5
Ab¨vb¨ †kÖYx
†Zj wecYbKvix †Kv¤úvbx ‡Zj mieivn
†_‡K 2 jÿ UvKv ch©šÍ ïb¨
2 jÿ UvKvi Dc‡i 0.60
2 wWjvi ev G‡R›U KZ…©K †Zj mieivn
(‡c‡Uªvj cv¤ú e¨ZxZ) 1
3 ‡Zj cwi‡kvabKvix †Kv¤úvbx †Zj
mieivn 3
4 M¨vm UªvÝwgkvb †Kvgcvbx 3
5 M¨vm wWw÷ªweDkb †Kv¤úvbx 3
1
58
Dr‡m Ki KZ©b
weeiY aviv c~e©eZ©x
nvi
01/07/2016 †_‡K cÖ‡hvR¨
iq¨vjwUt
jvB‡mÝ,eªvÛ‡bg,c¨v‡UW,Bb‡fbkvb,dgy©jv BZ¨vw`
e¨env‡ii Rb¨ iq¨vjwU,d«vÂvBwRs ev wd|
52G 10% 25 jÿ UvKv ch©šÍ 10%
25jÿ UvKvi AwaK-12%
nv‡Z cÖ¯‘ZK…Z wmMv‡iU 52we 10% 10%
mÂqc‡Îi my` 52wW 5% 5%
(wewfbœ dv‡Ûi bv‡g µqK …Z mÂqc‡Îi my`
†_‡K Ki KZ©b cÖ‡hvR¨)
IqvKv©m© cvwU©wm‡ckvb dvÛ 52wWwW Kigy³ 5%
Uªv‡fj G‡R›U Kwgkb
(Bb‡mbwUf †evbvm, cvid‡g©Ý †evbvm ev Ab¨ †Kvb
myweav)
52‡R‡R 0.30% 0.30%
(A/B)XC A=Bb‡mbwUf †evbvm, cvid‡g©Ý †evbvm
ev Ab¨ †Kvb myweav)
B=Kwgkb wWmKvD›U ev Ab¨ †Kvb myweavi
cwigvY
C=Kwgkb ev wWmKvD›U Gi Dci KZ…Z
K‡ii cwigvY
RbKj¨v‡Y ivR¯^
59
Dr‡m Ki KZ©b
weeiY aviv c~e©eZ©x nvi 01/07/2016 †_‡K
cÖ‡hvR¨
B›Uvib¨vkbvj †dvb Kj 52Avi
Dcaviv(1)
Dcaviv(2)
1%
5%
1.5%
7.5%
cvURvZ cb¨ ißvbx 52wewe 0.60% 0.60%
Ab¨vb¨ mKj ißvbx 52wewe/
52wewewewe
0.60% 0.70%
Awbevmx Kzwiqvi e¨emv 53wmwmwm - 15%
cb¨ cwi‡ekbv ev wecY‡bi
Dci Kwgkb
53B(2) 3%
(LyPiv gyj¨ I
cwi‡ek‡Ki g~‡j¨i
cv_©K¨)
5%
(cwi‡ek‡K cÖ Ë †Kv¤úvbxi
weµq g~‡j¨i Dci 6% Gi
Dci)
3%
( wmMv‡iU †Kv¤úvbxi †ÿ‡Î
LyPiv gyj¨ I cwi‡ek‡Ki
g~‡j¨i cv_©K¨)
RbKj¨v‡Y ivR¯^
60
Dr‡m Ki KZ©b
weeiY aviv c~e©eZ©x
nvi
01/07/2016
†_‡K cÖ‡hvR¨
mÂqx ev ‡gqv`x Avgvb‡Zi my` (wewfbœ dv‡Ûi bv‡g
cwiPvwjZ)
53Gd(2)/(3) - 5%
wi‡qj G‡÷U ev f�wg Dbœqb e¨emv
AvevwmKt
wKQz wbw`©ó GjvKv ev‡`
1) XvKvÕi Dfq wmwU K‡cv©‡ikb I wPUvMvs wmwU K‡cv©‡ikb----
2) Ab¨vb¨ wmwU K‡cv©‡ik‡b-----------------------
3) Ab¨vb¨ GjvKv...........................................
53FF(a)(iii)
600 UvKv
(cÖwZ
eM©wgUvi)
H
H
1000/-
700/-
300/-
(70 e:wg: wb‡Pi AvqZ‡bi
d¬ v‡Ui Ki nvi n‡e 20%
Kg| Ab¨w`‡K, 60 e:wg:
wb‡Pi AvqZ‡bi d¬ v‡Ui Ki
nvi n‡e 40% Kg)
AbvevwmKt
wKQz wbw`©ó GjvKv ev‡`
1) XvKvÕi Dfq wmwU K‡cv©‡ikb I wPUvMvs wmwU K‡cv©‡ikb----
2) Ab¨vb¨ wmwU K‡cv©‡ik‡b-----------------------
3) Ab¨vb¨ GjvKv...........................................
53FF(aa)(iii)
1,600 UvKv
(cÖwZ eM©wgUvi)
H
H
3,500/-
2,500/-
1,200/-
RbKj¨v‡Y ivR¯^
61
Dr‡m Ki KZ©b
KwZcq Lv‡Z Ki KZ©‡bi weeiY
{aviv 52GG}
c~‡e©i Ki
KZ©‡bi nvi
ms‡kvwaZ Ki KZ ©‡bi nvi (%)
25 jÿ UvKv
ch©šÍ
25 jÿ UvKvi
AwaK
B‡ÛwUs Kwgkb 7.5% 6 8
wkwcs G‡RÝx Kwgkb 5% 6 8
w÷‡fWwis G‡RÝx 10% 10 12
cÖvB‡fU wmwKDwiwU mvwf©m-Kwgk‡bi Dci 10%
cÖvB‡fU wmwKDwiwU mvwf©m
Kwgkb Gi Dci Avq
†gvU Pzw³ g~‡j¨i Dci
1.5%
10
1.5
12
2
Rbej mieivn-Kwgk‡bi Dci 10% 10 12
Rbej mieivn-‡gvU Pzw³g ~‡j¨i Dci 1.5% 1.5 2
hvbenb mieivn-‡gvU Pzw³g ~‡j¨i Dci 3% 3 4
wK¬wbs mvwf ©‡mm-Kwgk‡bi Dci 10% 10 12
wK¬wbs mvwf ©‡mm †gvU Pzw³ g~‡j¨i Dci 1.5% 1.5 2
B‡f›U g¨v‡bR‡g›U-Kwgk‡bi Dci 10% 10 12
B‡f›U g¨v‡bR‡g›U-‡gvU Pzw³g ~‡j¨i Dci 1.5% 1.5 2
RbKj¨v‡Y ivR¯^
62
KwZcq Lv‡Z Ki KZ ©‡bi weeiY {aviv
52GG}
c~‡e©i Ki
KZ©‡bi nvi
ms‡kvwaZ Ki KZ©‡bi nvi (%)
25 jÿ UvKv
ch©šÍ
25 jÿ UvKvi
AwaK
wcÖw›Us mvwf©m 3 -- --
†gvevBj e¨vswKs Kvh©µ‡g e¨eüZ †gvevBj ‡bUIqvK© Acv‡iUi,
KvwiMwi mnvqZv cÖ`vbKvix cÖwZôvb Ges mvwf©m †Wwjfvwi G‡R›U‡K
cÖ‡`q wdm Gi Dci
10 10 12
‡µwWU †iwUs wdm 10 10 12
Kv‡jKkb GÛ wiKfvix G‡RÝx wdm/Kwgkb/PvR© 10 10 12
Kv‡jKkb GÛ wiKfvix G‡RÝx mvwf©m-‡gvU Pzw³g ~‡j¨i Dci 1.5 1.5 2
cÖvB‡fU K‡›UBbvi †cvU©/WKBqvW© mvwf©m 5 6 8
wgwUs/†Uªwbs wdm ev †igybv‡ikb 10 10 12
K›Uªv±/‡Uvj g¨vbyd¨vKPvwis 10 - -
cY¨ cÖwµqvKiY PvR©/wd 10 - -
K¨vUvwis mvwf ©‡mm
Kwgkb
‡gvU cÖvwß
10
10
1.5
12
2
‡gvUi M¨v‡iR I IqvK©mc 5 6 8
e¨vsK, exgv I Avw_©K cÖwZôvb KZ ©„K cÖ`Ë †mev e¨ZxZ AvqKi
Aa¨v‡`k, 1984 Gi mßg Aa¨v‡q mywbw ©óK…Z bq Ggb †h †Kvb
mvwf©m
10 10 12
GWfvBRvix ev Kbmvj‡UÝx mvwf©m 10 10 12
cÖ‡dmbvj mvwf©m, †UKwbK¨vj mvwe©m wd ev †UKwbK¨vj Gwmm‡UÝ wd 10 10 12
12 wWwR‡Ui wUAvBGb bv _vK‡j Ki KZ ©‡bi nvi n‡e wbav©wiZ nv‡ii †P‡q 50% †ewk
RbKj¨v‡Y ivR¯^ Dr‡m Ki KZ©b
63
Awbevmx‡`i Av‡qi Dci Ki KZ©b (aviv 56) Ki
KZ©‡bi
nvi (%)
ms‡kvwaZ
nvi(%)
g~jabx gybvdv (†kqvievRvi n‡Z AwR©Z g~jabx gybvdv e¨ZxZ) 15 15
‡Kv¤úvbx ev dvg© KZ ©„K †kqvievRvi n‡Z AwR©Z g~jabx gybvdv
(Ki`vZvi wbR †`‡k †kqvi evRvi n‡Z AwR©Z g~jabx gybvdv Kigy³ n‡j Dr‡m Ki KZ©b
cÖ‡hvR¨ n‡e bv)
10
-
wkíx/Awf‡bZv-Awf‡bÎx/†L‡jvqvo 30 30
my`/iq¨vjwU/Kwgkb 20 20
jf¨vskt-
†Kv¤úvbx Ki`vZv
e¨w³ Ki`vZv
20
30
20
30
g¨v‡bR‡g›U/B‡f›U g¨v‡bR‡g›U 20 20
wjM¨vj mvwf©m 20 20
GKvDw›Us/U¨v· Kbmvj‡UÝx 20 -
cÖ‡dkbvj mvwf©m 20 20
civgk©K/Kbmvj‡UÝx wd ev mvwf©m wd 30 20
mvwU©wd‡Kkb wd 30 20
†eZb/m¤§vbx 30 30
RbKj¨v‡Y ivR¯^ Dr‡m Ki KZ©b
64
Awbevmx‡`i Av‡qi Dci Ki KZ©b (aviv 56) Ki KZ©‡bi
nvi (%)
ms‡kvwaZ
nvi(%)
wcÖ-wkc‡g›U B݇cKkb mvwf©m 30 20
AvwK ©‡UKPvi/B‡›Uwiqi/j¨vÛ†¯‥c wWRvBb 20 20
hš¿cvwZ fvov 15 15
Gqvi/IqvUvi Uªv݇cvU© 7.5 7.5
Kzwiqvi e¨emvq 15 -
weÁvcb •Zwi eve` 15 15
weÁvcb cÖPvi eve` 20 20
m¨v‡UjvBU fvov/PvR©, GqviUvBg PvR©, wd«‡Kv‡qwÝ fvov/PvR© 20 20
BÝy I‡iÝ wcÖwgqvg 10 10
Uvb©Kx Pzw³mn mKj cÖKvi wbg©vY/wVKv`vix (Contractor I sub-contractor)/mieivn
5 7.5
•Zj-M¨vm AbymÜvb A_ev D‡Ëvjb msµvšÍ K~c Lbb (wWªwjs Bb †c‡Uªvwjqvg
Acv‡ikb)-
5.25 5.25
•Zj-M¨vm †¶‡Î (Field) AbymÜvb, D‡Ëvjb
cvBc jvBb ev Ab¨ †Kvb c×wZ‡Z •Zj-M¨vm †¶Î (Field) ‡_‡K ‣Zj ev M¨vm
ißvbx c‡q›U (Export Point) ch©šÍ cÖ`Ë Ab¨ †h †Kvb †mevi †¶‡Î -
5.25
5.25
5.25
5.25
Dc‡iv³ LvZmg~n e¨ZxZ Ab¨ †h ‡Kvb †mevi Rb¨ cÖ‡`q A‡_©i Dci 30 20
Ab¨ †Kvb A_© cwi‡kva - 30%
RbKj¨v‡Y ivR¯^ Dr‡m Ki KZ©b
65
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
Ki KZ©b ev msMÖ‡ni
e¨_©Zvi djvdj {aviv-
57}
AvB‡bi mßg Aa¨vq Abyhvqx Ki KZ©b,
msMÖn ev miKvix †KvlvMv‡i Rgv`v‡b
e¨_©Zvi Rb¨ g~L¨ Kg©KZv© Ges †Kv¤úvbx
Assessee in default Mb¨ n‡e|
gvwmK 2% nv‡i Rwigvbv Av‡ivc|
DcKi Kwgkbvi Ki Av`v‡q cÖ‡qvRbxq
e¨e¯’v MÖnY Ki‡e|
AvB‡bi mßg Aa¨vq Abyhvqx wbw`©ó nv‡i
Ki KZ©b, msMÖn ev wbw`©ó mg‡qi g‡a¨
miKvix †KvlvMv‡i Rgv`v‡b e¨_©Zvi Rb¨
mswkøó e¨w³ Assessee in default Mb¨
n‡e|
gvwmK 2% nv‡i Rwigvbv Av‡ivc|
DcKi Kwgkbvi Ki Av`v‡q cÖ‡qvRbxq
e¨e¯’v MÖnY Ki‡e|
Dr‡m Ki KZ©b m¤ú‡K©
Rvj mvwU©wd‡KU cÖ`vb
{aviv-57G}
cÖ‡hvR¨ ‡ÿ‡Î Ki KZ©b ev msMÖn ev
miKvix †KvlvMv‡i Rgv`vb e¨ZxZ Ki
KZ©b ev Rgv`v‡b mg_©‡b †Kvb cÖZ¨qb
cÎ Bmy¨ Kiv n‡jv mswkøó e¨w³
e¨w³MZfv‡e `vqx n‡eb Ges †h cwigvY
A_© KZ©b ev Rgv`vb Kiv nq bvB Zv
cwi‡kva Ki‡Z eva¨ n‡eb|
DcKi Kwgkbvi Ki Av`v‡q cÖ‡qvRbxq
e¨e¯’v MÖnY Ki‡e|
RbKj¨v‡Y ivR¯^
Ki KZ ©‡bi e¨_©Zv
66
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
Dr‡m Ki KZ©‡bi
cÖZ¨qbcÎ { aviv-58}
Ki KZ©b ev msMÖnKvix e¨w³ hvi wbKU
†_‡K Ki KZ©b I msMÖn K‡i‡Qb Zv‡K
GKwU cÖZ¨qbcÎ Bm~¨ Ki‡eb|
cÖZ¨qbc‡Î Ki KZ©‡bi cwigvY, Ki
KZ ©‡bi nvi Ges Ab¨vb¨ Z_¨vw` _vK‡e|
Ki KZ©b ev msMÖnKvix e¨w³ hvi wbKU
†_‡K Ki KZ©b I msMÖn K‡i‡Qb Zv‡K
GKwU cÖZ¨qbcÎ Bm~¨ Ki‡eb|
cÖZ¨qbc‡Î bvg Ges wUAvBGb,Ki
KZ©‡bi cwigvY, Ki KZ©‡bi aviv,
miKvix †KvlvMv‡i Rgv`v‡bi weeiY Ges
Ab¨vb¨ Z_¨vw` _vK‡e|
RvZxq ivR¯ †evW© †M‡RU
‡bvwUwd‡Kk‡bi gva¨‡g Ki KZ©b m¤ú‡K ©
B‡jKUªwbK¨vwj ev †gwkb wi‡Wej
c×wZ‡Z mvwU©wd‡KU Bmy¨ ev c×wZ‡Z
wbw`©ó Ki‡Z cvi‡eb|
KwZ©Z AvqK‡ii †µwWU
cÖ`vb {aviv-62}
Dr‡m Ki KZ©‡bi mvwUwd‡KU `vwLj
mv‡c‡ÿ Ki`vZvi Ki wbav©i‡Yi †ÿ‡Î
AvqKi †µwWU cÖvß n‡Zb|
AvqKi †µwWU cÖvwßi kZ© wn‡m‡e KwZ©Z
AvqKi miKvix †KvlvvMv‡i Rgv`v‡bi
cÖ`vb `vwLj Ki‡Z n‡e|
RbKj¨v‡Y ivR¯^
Ki KZ ©‡bi cÖZ¨qbcÎ
67
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
Dr‡m Ki
KZ©b msµvšÍ
wiUvb©
[aviv-75G]
AvqKi AvB‡bi 7g Aa¨vq Abyhvqx Ki
KZ©b ev Ki msMÖn msµvšÍ AvqKi wiUvb©
cÖ‡Z¨K †Kv¤úvbx‡K ‣ÎgvwmK wfwˇZ `vwLj
Ki‡Z nq|
A‡±vei, Rvbyqvix,GwcÖj Ges RyjvB gv‡mi
15 Zvwi‡L wbav©wiZ d‡g© G wiUvb© mswkøó
mv‡K©‡j `vwLj Ki‡Z nq|
wiUv‡b©i mv‡_ †UªRvix Pvjvbmn ev †c-
AWv©imn Ki KZ©‡bi ev msMÖ‡ni weeibx
_vK‡Z n‡e|
Dc Ki Kwgkbvi G wiUvb© cixÿvc~e©K
h_vh_nv‡i Ki KZ©b ev msMÖn Kiv bv n‡j
ev miKvix †KvlvMv‡i Rgv †`Iqv bv n‡j
mswkøó Ki`vZv‡K Assessee in default
wn‡m‡e we‡ePbvc~e©K Ab¨vb¨ AvBbvbyM
e¨e ’v MÖnY Ki‡Z cvi‡e|
cÖ‡Z¨K †Kv¤úvbx, mgevq mwgwZ,
GbwRI Dr‡m Ki KZ©b ev msMÖn
m¤ú‡K© mswkøó DcKi Kwgkbv‡ii
wbKU wiUvb© `vwLj Ki‡e|
‣Îgvwm‡Ki cwie‡Z© Aa©-evwl©K
wfwˇZ wbav©wiZ d‡g© G wiUvb©
`vwLj Ki‡Z n‡e| 31 Rvbyqvix
1g wiUvb© Ges 31 RyjvB 2q
wiUvb© `vwLj Ki‡Z n‡e|
G msµvšÍ bZzb wiUvb© dig
cÖeZ©b Kiv n‡q‡Q| {wewa-24G}
RvZxq ivR¯ †evW©
B‡jKUªwbK¨vwj ev †gwkb wi‡Wej
c×wZ‡Z †h †Kvb wiUvb© `vwL‡ji
Rb¨ ej‡Z cvi‡e|
RbKj¨v‡Y ivR¯^
Dr‡m Ki KZ©b msµvšÍ wiUvb©
68
welq be cÖewZ©Z weavb
Dr‡m Ki KZ©b
msµvšÍ wiUvb©
AwWU
[aviv-75GG]
Ki KZ©b msµvšÍ wiUvb© `vwL‡ji ci DcKi Kwgkbvi RvZxq ivR¯ †ev‡W©i
Aby‡gv`b mv‡c‡ÿ †h †Kvb msL¨vK wiUvb© wbixÿvi Rb¨ evQvB Ki‡Z cvi‡e|
wbixÿvi welqe ‘ n‡e wb¤œi�ct
7g Aa¨vq ewb©Z Ki nvi, cwigvY I c×wZ AbymiYc~e©K Ki KZ©b ev
msMÖn Kiv n‡q‡Q wK-bv
KwZ©Z Ki wbav©wiZ mg‡q I c×wZ‡Z miKvix †KvlvMv‡i Rgv`vb Kiv
n‡q‡Q wK-bv
AvBb Abyhvqx Ki KZ©b msµvšÍ mvwU©wd‡KU cÖ`vb Kiv n‡q‡Q wK-bv|
wbixÿvi †cÖwÿ‡Z hw` †`Lv hvq Dc‡iv³ weavb AbymiY Kiv nqwb Zvn‡j
DcKi Kwgkbvi AvB‡bi 57,57G Ges 124 avivmn Ab¨vb¨ AvBb Abyhvqx
e¨e ’v MÖnY Ki‡Z cvi‡e|
wiUvb© `vwLj mswkøó A_© eQi †kl nIqvi cieZx© 4 eQ‡ii g‡a¨ †Kvb wiUvb©
wbixÿvi Rb¨ evQvB Ki‡Z n‡e| Ab¨_vq, mgq Øviv evwiZ n‡e|
RbKj¨v‡Y ivR¯^
Dr‡m Ki KZ©b msµvšÍ wiUvb©
69
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KwZ©Z Ki
miKvix
†KvlvMv‡i
Rgv`v‡b
mgqmxgv
[wewa-13]
Dr‡m KwZ©Z ev msM„nxZ AvqKi KZ©b
mswkøó gvm †kl nIqvi 2 mßv‡ni g‡a¨
Zv miKvix †KvlvMv‡i Rgv`vb Ki‡Z
nq|
Z‡e ‡eZ‡bi †ÿ‡Î mswkøó DcKi
Kwgkbvi 4 wKw¯Í‡Z Rgv`v‡bi Rb¨
Aby‡gv`b w`‡Z cv‡ib|
miKvix ‡KvlvMv‡i KwZ©Z Ki Rgv
‡`Iqvi mgqmxgv cyb:wbav©iY Kiv
n‡q‡Q|
RyjvB †_‡K †g ch©šÍ KwZ©Z Ki †h
gv‡m KZ©b Kiv n‡e Zvi cieZx©
gv‡mi 2 mßv‡ni g‡a¨ Rgv w`‡Z
n‡e|
Ryb gv‡mi 20 ZvwiL ch©šÍ KwZ©Z Ki
7 w`‡bi g‡a¨ Rgv w`‡Z n‡e|
Ryb gv‡mi 21 †_‡K 30 ZvwiL ch©šÍ
KwZ©Z Ki KZ©‡bi c‡ii w`b Rgv
w`‡Z n‡e| Z‡e †kl 2 Kg© w`e‡m
KwZ©Z Ki KZ©‡bi w`‡bB Rgv w`‡Z
n‡e|
Dc Ki Kwgkbv‡ii mgq e„w×i
GLwZqvi Le© Kiv n‡q‡Q|
RbKj¨v‡Y ivR¯^
KwZ©Z Ki miKvix ‡KvlvMv‡i Rgv`vb
70
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KwZ©Z Ki
miKvix
†KvlvMv‡i
Rgv`v‡bi
c×wZ
{wewa-14}
evsjv‡`k e¨vsK ev †mvbvjx e¨vs‡K Pvjv‡bi gva¨‡g
A_ev B‡jKUªwbK¨vwj UªvÝdvi Gi gva¨‡g KwZ©Z ev
msM„nxZ AvqKi Rgv †`Iqv hvq|
K‡qKwU †ÿ‡Î KZ©bK…Z Ki mswkøó DcKi Kwgkbv‡ii
AbyK‚‡j †c-AWv©i Bmy i gva¨‡g KZ©bKvix KZ…©cÿ hvi
wbKU †_‡K Ki KZ©b K‡i‡Qb Zvi wbKU evsjv‡`k e¨vs‡K
ev †mvbvjx e¨vs‡K Pvjv‡bi gva¨‡g Rgv †`Iqvi Rb¨ †c-
AWv©i w`‡Z cvi‡Zb|
c~‡e©i weavb envj Av‡Q| Z‡e mswkøó e¨w³i wbKU
†c-AWv©i ‡`Iqvi weavb evwZj Kiv n‡q‡Q|
RvZxq ivR¯ †evW© KwZ©Z Ki B‡jKUªwbK¨vwj
miKvix †KvlvMv‡i Rgv †`Iqvi Rb¨ c×wZ wVK
Ki‡Z cvi‡eb|
Ki KZ©b
msµvšÍ mb`
{wewa-18}
Ki KZ©b mswkøó gvm †kl nIqvi 2 mßv‡ni g‡a¨ G
msµvšÍ mb` hvi wbKU †_‡K Ki KZ©b Kiv n‡q‡Q Zv‡K
cÖ`vb Ki‡Z nq|
G msµvšÍ wbav©wiZ mb` i‡q‡Q Ges wK wK Z_¨
mwbœ‡ewkZ n‡e ZvI D‡jøL i‡q‡Q|
KZ©b mswkøó mb` gvm †kl nIqvi 2 mßv‡ni
g‡a¨ Bmy¨ Ki‡Z n‡e Ges G msµvšÍ bZzb mb`
wbav©iY Kiv n‡q‡Q|
miKvi KZ …©K cÖ`Ë †eZb ev‡` Ab¨ †eZb fvZvw`i
†ÿ‡Î KZ©b mswkøó GKwU mb` wbw`©ó Kiv n‡q‡Q|
‡eZb ev‡` Ab¨vb¨ KZ©b Ges Ki msMÖ‡ni Rb¨
c„_K `ywU mb` wbav©iY Kiv n‡q‡Q|
mb‡`i mv‡_ miKvix †KvlvMv‡i Rgv`v‡bi cÖgvYI
`vwLj Ki‡Z n‡e|
wej Ae Gw›Uª, Rwgi `wjj, cwi‡kv‡ai b¨ †Kvb
Bóªy‡g›U ev cÖgvbvw`‡K RvZxq ivR¯ †evW© Ki
KZ ©‡bi mb` wn‡m‡e we‡ePbv Ki‡Z cv‡i|
RbKj¨v‡Y ivR¯^
KwZ©Z Ki miKvix ‡KvlvMv‡i Rgv`vb
71
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
‡eZb Lv‡Z
Ki KZ ©‡bi
weeibx
{wewa-21}
†eZb †_‡K Ki KZ©b msµvšÍ weeibx wbav©wiZ di‡g mswkøó
DcKi Kwgkbv‡ii wbKU `vwLj Ki‡Z n‡e| Z‡e miKv‡ii
†ÿ‡Î cÖ‡hvR¨ bq|
GÕQvov †Kvb mycviG¨vby‡qkb dv‡Ûi †Kvb Uªvw÷ KZ …©K
Kg©Pvix‡K Zvi Pvu`v †diZ †`Iqv msµvšÍ GKwU weeibx
mswkøó Dc Ki Kwgkbv‡ii wbKU `vwLj Ki‡Z nq|
‡eZb †_‡K Ki KZ©b msµvšÍ weeibx wbav©wiZ
di‡g mswkøó DcKi Kwgkbvi ev Ab¨ †Kvb
AvqKi KZ …©cÿ ev ivR¯^ †evW© KZ …©K wbav©wiZ
†Kvb KZ …©c‡ÿi wbKU KZ©b mswkøó gvm †kl
nIqvi cieZx© 20 w`‡bi g‡a¨ G msµvšÍ weeibx
`vwLj Ki‡Z n‡e|
Z‡e miKv‡ii †ÿ‡Î cÖ‡hvR¨ bq| G Rb¨ c„_K
dig wbav©iY Kiv n‡q‡Q|
mycviG¨vby‡qkb dv‡Ûi weeibx Rgv †`Iqvi Rb¨
c„_g dig wbav©iY Kiv n‡q‡Q|
‡eZb cwi‡kva
msµvšÍ evwl©K
weeibx
{wewa-23(3)}
AvqKi AvB‡bi 108 aviv Abyhvqx †eZb msµvšÍ evwl©K
weeibx mswkøó DcKi Kwgkbv‡ii wbKU cÖwZ eQi 1jv
†m‡Þ¤^‡ii g‡a¨ wbav©wiZ di‡g `vwLj Ki‡Z nq|
‡eZb msµvšÍ evwl©K weeibxi Rb¨ wbav©wiZ
digwU cyb:web¨vm Kiv n‡q‡Q|
RbKj¨v‡Y ivR¯^
KwZ©Z Ki miKvix ‡KvlvMv‡i Rgv`vb
72
wewea
RbKj¨v‡Y ivR¯^
73
RbKj¨v‡Y ivR¯^
Avqel©
cÖwZeÜx e¨w³
g~L¨ Kg©KZ©v
wiUv‡b©i wfwˇZ Ki cwi‡kva
UªvÝdvi cÖvBwms
Dr‡m Ki KZ©b gwbUwis
Rvj AwWU wi‡cv‡U©i Rb¨ Rwigvbv
K‡ii cwiwa
GwWAvi G Av‡e`‡bi †hvM¨Zv
Avcxj `vwL‡ji c~‡e© AvqKi
cwi‡kva
B‡jKUªwbK c×wZ‡Z Avcxj
`v‡qi
AvqKi wiUvb© †Mvcbxq
ivR¯ †ev‡W©i e¨vL¨v †`Iqvi
ÿgZv
`vexbvgvi †bvwUk
wUAvBGb mb` cÖ`k©b
AvqKi AvB‡bi cÖvavb¨
wewea
74
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Avqel©
{ aviv-2(35)}
1jv RyjvB †_‡K cieZx© 12 gvm n‡e
Avq eQi|
Z‡e e¨vsK, exgv, Avw_©K cÖwZôv‡bi
Avq eQi n‡e 1jv Rvbyqvix †_‡K
cieZx© 12 gvm|
Avw_©K cÖwZôv‡bi cvkvcvwk Zv‡`i mvewmwWqvix
cÖwZôv‡bi Avq ermi 1jv Rvbyqvix †_‡K cieZx© 12
gvm n‡e|
we‡`‡k wbewÜZ †Kvb †Kv¤úvbxi evsjv‡`‡k Aew¯’Z †Kvb
mvewmwWqvix ev †nvwìs †Kv¤úvbxi Avq eQi we‡`kx
c¨v‡i›U †Kv¤úvbxi mv‡_ wnmv‡ei mgšq ivLvi Rb¨ c„_K
Avq eQi mswkøó DcKi Kwgkbvi we‡ePbv Ki‡Z
cvi‡eb|
cÖwZewÜ e¨w³
{ aviv-46G}
cÖwZeÜx e¨w³i AwaKvi I myiÿv AvBb, 2013 Abyhvqx
wbewÜZ †Kvb cÖwZeÜx e¨w³|
g~L¨ Kg©KZv©
{ aviv-2(48)}
g~L¨ Kg©KZv© wn‡m‡e e¨e¯’vcbv
cwiPvjK, e¨e¯’vcK, mwPe,
†Kvlva¨ÿ, G‡R›U ev wnmveiÿK ev
Ab¨ †Kvb Kg©KZv©|
cÖavb wbev©nx Kg©KZv©‡KI g~L¨ Kg©KZv© wnmv‡e we‡ePbv
Kiv n‡q‡Q|
wiUv‡b©i wfwˇZ
Ki cwi‡kva
{ aviv-74}
‡NvwlZ Av‡qi Dci Ki ev Uvb©Ifv‡ii
Dci 16wmwmwm avivq cÖ‡hvR¨ K‡ii
g‡a¨ †hwU †ewk D³ cwigvb Ki
wiUvb© `vwL‡ji mgq mgšqc~e©K
Aewkó AvqKi cwi‡kva Ki‡Z nq|
16wmwmwm aviv we‡jvc Kivq Uvb©Ifv‡ii Dci b~¨bZg
K‡ii welqwU 82wm (4) avivq AšÍf‚©³ Kivq D³
weav‡bi †idv‡iÝ wn‡m‡e 74 avivq ms‡kvab Kiv
n‡q‡Q|
RbKj¨v‡Y ivR¯^
wewea
75
welq 2015-2016 Kiel© ch©šÍ ms‡kvwaZ weavb
UªvÝdvi cÖvBwms
{ aviv-107AvB}
107Gd aviv Abyhvqx PvUvW©
G¨vKvDb‡U›U Gi cÖwZ‡e`b `vwL‡ji
e¨_©Zvq DcKi Kwgkbvi 3 jÿ UvKv
ch©šÍ Rwigvbv Av‡ivc Ki‡Z cv‡ib|
PvUvW© G¨vKvD‡›U kãwU we‡jv‡ci gva¨‡g PvUvW©
G¨vKvDb‡U›U Ges K÷ GÛ g¨v‡bR‡g›U
G¨vKvDb‡U›U Gi cÖwZ‡e`b `vwL‡j e¨_© n‡j mswkøó
Ki`vZv‡K D³ Rwigvbv Av‡ivc Kiv hv‡e|
Dr‡m Ki KZ©b
gwbUwis
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