U v MvBW The Best of Bangladesh is Business. XvKv P ^vi Ae Kgvm A vû BÛvw ª

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1 U v MvBW The Best of Bangladesh is Business XvKv P ^vi Ae Kgvm A vû BÛvw ª XvKv P ^vi Ae Kgvm A vû BÛvw ª DHAKA CHAMBER OF COMMERCE & INDUSTRY Motijheel C/A, Dhaka -1000, Bangladesh Tel : Fax : info@dhakachamber.com Website : i

2 cökvkbvq wwwmwmavb M elyv mj XvKv P ^vi Ae Kgvm GÛ BÛvw ª (wwwmwmavb) gwzwsj ev/g, XvKv-1000, evsjv `k m Þ ^i, 2012 U v MvBW AvqKi, Avg`vwb ïé I g~j ms hvrb Ki AvBb I wewa weavb msµvš wb ` kbvmg~ ni GKwU mswÿß nvjbvmv` mskjb G MvB W cwi ewkz cövmw½k Kvb wel q hw` ivr ^ AvBb ev cöávc bi m ú~y e vl v ev we k ly bv _v K, m Î Gb we Avi ( KZ K cökvwkz mswk ó g~j AvBb, wewa, cöávcb ev Av ` ki fvl ev Z_ B MÖnY hvm e j we ewpz n e cövwß vb wwwmwmavb M elyv mj/gkvd Um wefvm XvKv P ^vi Ae Kgvm GÛ BÛvw ª (wwwmwmavb) gwzwsj, evwywr K GjvKv XvKv-1000, evsjv `k dvb t (nvw Us) d v t I qe mvbu t Copyright DCCI 2012 UvKv 200 (`ybkz) gvî ii

3 gyleü Ki msµvší wel q mnvqzv cö`v b XvKv P ^vi `xn w`b _ K RvZxq ev RU cöyq bi cicib e emvq D ` v³v `i Rb U v MvBW cökvk K i Avm Q AvqKi, Avg`vwb ïé I g~j ms hvrb Ki wel q me kl ms kvab Ges ms hvrb mwbœ ewkz K i A_ erm ii Rb Dc hvmx K i G erm ii U v MvBWwU Zix Kiv n q Q ms ÿ c wewfbœ wmwwdj Ges GmAviImg~ ni Z_ G Z mwbœ ewkz n q Q d j, cvvkm Yi c ÿ Ki msµvší cö qvrbxq Z_ G ebwu _ K msmön Kiv m e n e G K_v mwz h, GZ ^í cwim i Ki msµvší mkj Z_ G Z AšÍf y³ Kiv m e bq gyjzt A_ AvBb 2012 Abyhvqx Ges mswkøó Ab vb Ki msµvší wel q G ermi h mg Í D jøl hvm cwiez b NvlYv Kiv n q Q m jv Ges Ki msµvší cö qvrbxq welqmg~n AšÍf y³ K i MvBWwU nvjbvmv` Kiv n q Q AwZ Aí mg q MvBWwU cökv ki Kvi Y gỳ ªYMZ fzj åvwší _ K _vk j Zv XvKv P ^vi mwpevjq K AewnZ Kivi Rb mswkøó mkj K Aby iva Rvbvw Q hv Z AvMvgx erm ii cökvkbvwu AviI mg Ges wbf yj fv e cökvk Kiv m e nq D jøl h, U v MvBWwU AvB bi eb bq eis GwU AvqKi, Avg`vwb ïé Ges g~j ms hvrb Ki AvBb msµvší wb ` kbmg~ ni GKwU Z_ wfwëk mskjb G Z cövmw½k Kvb wel q hw` ivr ^ AvBb ev cöávc bi m ú~y e vl v ev we køly bv _v K, m ÿ Î AvBb I cöávc bi fvl B MÖnY hvm e j we ewpz n e U v MvBW mskjb I cökvkbvq XvKv P ^v ii cwipvjbv cl ` Ges Kv gm&, f vu U v mb I GbweAvi m úwk Z vwûs KwgwU, wwwmwmavb cvewj Kkbm vwûs KwgwU Ges cöv UKkb Ae KbRygvi ivbum, G mwýqvj K gvwwwum GÛ gv K U gwbuwis vwûs KwgwUi m`m e ` m e vzfv e mnvqzv K i Qb, GRb Zuv `i K AvšÍwiK ab ev` I K ZÁZv RvbvB Avwg we klfv e U v mb msµvší vwûs KwgwUi mgš^qkvix cwipvjk Ges XvKv P ^v ii EaŸ Zb mn-mfvcwz Rbve nvq`vi Avng` Lvb GdwmG K MvBWwU cöyq b mve ÿwyk w`k& wb ` kbv cö`v bi Rb Avgvi wb Ri cÿ _ K Ges XvKv P ^v ii cÿ _ K AvšÍwiK ab ev` I K ZÁZv RvbvB U v MvBWwU gỳ ª Y weávcb w` q mn hvwmzv Kivi Rb Gwe e vsk wjt, AvBGdAvBwm e vsk wjt, ó vûvw PvU vw e vsk, RbZv e vsk wjt, c~evjx e vsk wjt, AMÖYx e vsk wjt Ges ó vûvw e vsk wjt K AvšÍwiK ab ev` I K ZÁZv Rvbvw Q G MvBWwU cö ZKi Y D jøl hvm fv e RvZxq ivr ^ evw KZ K cökvwkz wb ` wkkv, cyw ÍKv I eªvwkd ii mvnvh bqv n q Q Gme cökvkbvmg~n cöyq bi mv _ RwoZ mswkøó mk ji cöwz Avgv `i AvšÍwiK K ZÁZv Ávcb KiwQ Avwg AviI ab ev` RvbvB XvKv P ^v ii M elyv m ji GKwbô Kg KZ v `i hv `i HKvwšÍK cö Póv, `ÿzv Ges mvwpwek ZË veav b ebwu mwvk mg q cökvk m e n q Q XvKv Avwmd Beªvnxg 05 m Þ ^i, 2012 mfvcwz iii

4 XvKv P ^vi Ae Kgvm A vû BÛvw ª (wwwmwmavb) Gi cövdvbj wwwmwmavb GKwU AjvfRbK, mevg~jk I ^ Qv mex msmvb evsjv ` ki bz vbxq e emvq cöwzôvb wn m e wwwmwmavb ` ki mgmö A_ bxwzi Dbœqb I AMÖMwZi Î Ae`vb ivl Z mnvqzv K i Z e wwwmwmavb g~jzt z`ª Ges gvsvix D ` v³v `i cöwzwbwaz g~jk cöwzôvb, hv D ` v³v `i e emvq m cömvi Y wewfbœfv e mn hvwmzv K i G j wwwmwmavb evsjv `k mikv ii mv _ e emv qi wewfbœ welq ev mgm v wb q Av jvpbv K i mgvavb cö`v b mnvqzv K i Ges e emvqx D Ï v³v `i ` K i Zvjvi D Ï k wewfbœ cöwk Y Kvm I mwgbvi, G vw fv Kwm cö`vb I Ab vb Kg m~px Av qvrb K i 1913 mv ji Kv úvbx AvBb (ms kvwaz AvBb 1994) Abyhvqx 1958 mv j G P ^viwu cöwzwôz n q Q, hv evsjv ` ki me P q eo Ges AwaK mwµq P ^vi wn m e cwimwyz evsjv ` ki e emvwqk Lv Zi m cömviy I Dbœqb mva bi Rb wwwmwmavb cuvp `k Ki ekx mgq a i Aweivg KvR K i hv Q ez gv b wwwmwmavbõi m`m msl v cövq Pvi nvrvi, hviv ` ki wewfbœ Lv Zi e emv-evwy R wbhy&³ i q Qb mkj m`m `i cöz wbe vpb Abyôv bi gva g 24 Rb cwipvjk wbe vwpz nb, hviv G P ^vi K cwipvjbv K ib mfvcwz, DaŸ Zb mn-mfvcwz I mn-mfvcwz wbe vwpz nb cwipvjbv cl ` Øviv P ^v ii i q Q GKwU mymsmwvz, ` Ges AvaywbK mwpevjq hv mve wykfv e e vemvq D j L hvm Need-based mev-g~jk Kg KvÊ cwipvjbv Ki Q wwwmwmavbõi D Ïk Ges Kvh vejx t wek qv bi cöwz hvwmzvq wu K _vk Z evsjvv ` ki e emvq, wewb qvm Ges wk íi Dbœqb I AMÖMwZi aviv Ae vnz ivl Z mnvqzv; Avg`vwb, ißvbx, wewb qvm, e vswks, exgv, evwl K RvZxq ev RU BZ vw` Î mikvix bxwzgvjv cöyq Y emikvix gn ji gzvgz cö`vb; M elyv kvlvi gva g WTO, UNCTAD, SAPTA, SAFTA, BIMST-EC, D-8, OIC-TIPS BZ vw` m úwk Z wi cvu ev wewfbœ cwrkb ccvi cö Z Ges G mg wel q b Mvwm qk b mikvi K mn hvwmzv; mikv ii wewfbœ GWfvBRix ev civgk `vzv KwgwU Z emikvix LvZ K cöwzwbwaz Kiv; `kx-we `kx e emvqx cöwzwbwa`j I mikv ii mv _ e emvq I A_ bxwz m ú K wewfbœ Av jvpbv Ges Dialogue Abyôvb; e emvq Dbœqb, evwyr bxwzgvjv m cwk Z Z_ m`m `i K mieivn Ges e emvq Ges wewb qvm m úwk Z Z_, we k l Yi gva g cö Z K gv m/eq i wb ` kbv eb Ges Ab vb cvewj Kkb, WvB i±wi cökvk; wewfbœ cöwk Y Kvm, mwgbvi I Kg kvjv Av qvrb Ges we ` k e emvqx cöwzwbwa`j cöiy, UªW dqvi Av qvrb I mikvix Wwj Mk b AskMÖnY; ` ki evwywr K Dbœq bi wpî Zz j a i wewfbœ Rwic I M elyv Kvhµg cwipvjbv; mikv ii wewfbœ bxwzgvjv m ú K e emvqx `i K AewnZ Ki Z bvbvikg Av jvpbv Abyôvb, civgk / mev Ges gzvgz wewbgq mfv Av qvrb; mikv ii M nxz bxwzgvjv Ges A_ bwzk Dbœqb ch e Yi gva g mwvk cwjwm Zix Kivi Rb mikvi K evwyr I wewb qvm m úwk Z wewfbœ Kvh Ki mycvwik cö`vb; wewfbœ e emvqx LvZ K mnvqzv cö`v bi Rb G vw fv Kwm cwipvjbvi j G ai bi Economic Policy Paper (EPP) Zix K i mikv ii mswkó gš Yvj q Dc vcb Kiv; D ` v³v Dbq bi j wewfbœ cökí MÖnY, ev evqb Ges g~j vqb Kiv Ges D ` v³v `i wewfbœ needbased cöwk Y Ges cö qvrbgvwdk mev cö`vb; mikvix Ges emikvix Lv Zi AskMÖn Yi gva g bxwzgvjv m úwk Z ms vi Ges i juix euvav `~ixki Y Business Initiative Leading Development (BUILD) kxl K GKwU cø vudg XvKv P ^v i vwcz n q Q hv emikvix LvZ K AviI we klvwqz mev cö`v b mÿg n e iv

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6 XvKv P ^vi Ae Kgvm A vû BÛvw ª cwipvjbv cl `i m`m e ` 2012 Avwmd Beªvnxg mfvcwz nvq`vi Avng` Lvb, GdwmG EaŸ Zb mn-mfvcwz cwipvjke ` Gg ewki Djøvn f~ubqv wu AvB Gg b~iæj Kexi G Gm Gg gwndwïb gv bg Lvqiæj gwr` gvngỳ Aveyj nv mb gvnvt Bd ZLviDwÏb (bikv`) Avemvi Kwig P ayix L `Kvi knx`yj Bmjvg gvnveye Avbvg IqvKvi Avn g` P ayix Imgvb Mwb K Gg Gb gb&ryiæj nk Imvgv Zvmxi K wr Kwig Gg Avey nvivqiv nv mb G wmk`vi vi

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8 XvKv P ^vi Ae Kgvm A vû BÛvw ª Kv gm, f vu, U v mb,gbweavi wi j UW vwûs KwgwU-2012 nvq`vi Avng` Lvb, GdwmG mgš^qkvix cwipvjk dliæwïb Avn& g`, GdwmG, GdwmGgG AvnŸvqK gvnvt kvnrvnvb mn-avnÿvqk m`m e ` gbryi-di-ingvb (ivmwkb) K Gg GBP knx`yj nk gvnv ` BKivg Xvjx G K Gg dliæj Avjg Avey iæk& &`& Zv ik KvRx gvneyeyi ingvb AviwUGb BwÄt gvnvt gvnveÿz Dj vn& g bviäb f³ gvt b~iæj Bmjvg gryg`vi (meyr) gvt QvLv qz Djøvn& AvjnvR gvnv ` IqvwnDj vn iwdkzj Bmjvg Lvb, GdwmG W. KvRx mvbdzïxb gywbi mq` Lv j`yyi ingvb mvšíby `vm gvt Ave`yi iwk`, GdwmGgG Avidvbyj Avjg Gg AvwRRyjøvn mvweÿi Avn g` wmwïkx dviæk Avn g` Lvb, GdwmG viii

9 m~pxcî cöö_g Aa vq AvqKi c ôv 1 Avq Ges AvqKi AvqKi wk 1.2 AvqKi AvB b Avq ej Z wk eysvq 1.3 K AvqKi cö`vb Ki eb 2 AvqKi wiuvy AvqKi wiuvy wk 2.2 AvqKi wiuvy Kviv ` eb 2.3 wiuvy dig Kv_vq cviqv hv e 2.4 wiuvy `vwl ji mgq 2.5 wiuvy Kv_vq `vwlj Ki Z n e 2.6 wiuvy `vwlj bv Ki j Rwigvbv 2.7 bzzb Ki`vZv wu AvB Gb (TIN) 2.8 AvqKi wiuv b i cökvi f` 2.9 wiuv Y i mv _ h mkj WKz g U `vwlj Ki Z n e 2.10 wuavbgb mb `i cvkvcvwk AvqKi wiuv b cövwß ^xkvi cî we epbvi weavb [section 184A] 3 AvqK ii nvi e w³-ki`vzvi Î AvqK ii nvi 3.2 Kv úvbxi Î AvqK ii nvi 4 mvipv R i nvi me wbgœ Ki (Minimum Tax) Gi cwigvy AvqKi AvB b wk ai bi Avq wn m e Avb Z n e A_ vr Av qi LvZmg~n ezb _ K cövß Avq 6.2 wmwkdwiwui Dci my` Lv Z Avq 6.3 M n m úwë n Z Avq Lv Z Ki 6.4 K wl Avq Ges we qvrb mg~n 6.5 e emv ev ckv n Z Avq 6.6 g~jabx jvf n Z Avq 6.7 Ab vb Drm n Z Avqmg~n 9

10 7 Kigy³ Ges Ki Ae vnwzi Rb `vexk Z Avq wewb qvm I `vbk Z As Ki Ki iqvz Kv úvbxi ÿ Î CSR Gi AvIZvq wewb qvm iqvz Ki AeKvk Dr m Ki KZ bi LvZmg~n Ges cö hvr K ii nvi cy Avg`vwbi Î AwMÖg AvqKi Av`vq AwMÖg Ki cö`vb Ges bzzb Ki`vZv KZ K AwMÖg Ki cö`vb Ki wba viy mvgwqk Ki wba viy 14.2 Ki`vZvi mwvk wiuvb wfwë Z Ki wba viy 14.3 mnr c wzi Aax b Ki wba viy 14.4 mve Rbxb Ki wba viy ev BDwbfv m j mj&d G mm g U 14.5 AvqKi Aa v `k Gi 82wm aviv Abyhvqx Ki wba viy 14.6 PvU vw G vkvd U v Ui wi cvu wfwëk Ki wba viy 14.7 m e vëg wepvi gva g Ki wba viy 15 AvqKi AvB b `Û A ivc AvqKi wel q Avcxj cöv_wgk Avcxj (aviv 153, 154, 155 I 156) 16.2 AvcxjvZ UªvBeybv j Avcxj `v q ii ÿ Î Ki cwi kva (aviv 158, 159) 16.3 nvb Kv U idv iý `v q ii ÿ Î Ki cwi kva (aviv 160,161, 162) 17 Dr m Ki KZ b msµvší ÎgvwmK wiuvb cöez b (section 75A) wbw` ó Avw_ K jb ` bi Dci "Annual Information Return" `vwl ji weavb cöez b (section 75B) AvqKi wel q A_ AvBb 2012 Gi gva g AvbxZ cwiez b mg~ ni AšÍwb wnz welqvejx cwiwkó e w³ Ki`vZvi Î cö hvr wiuvb dig 1.2 Kv úvbxi Î cö hvr wiuvb dig 1.3 Spot Assessment Gi AvIqZvfy³ Ki`vZvi wiuvy dig 1.4 Avg`vwb ch v q AwMÖg AvqKi n Z Ae vnwz cövß c Y i ZvwjKv 10

11 wøzxq Aa vq Avg`vwb ïé c ôv 1 ïé Ki / Kv gm& wwdwu c Y i Avg`vwb I ißvbx hvm Zv k~é hvm cy Avg`vwb ï éi nvi m ú~ik ï éi nvi i juwi wwdwui nvi ïé g~j vqb/ ïég~j wba viy we iva gxgvsmv Gw U-Wvw ús, KvD Uvi fbwjs Ges mbdmvw ïé Av ivc ïé cöz c Y e ÛW Iq vinvdm iqvzx ï é g~jabx hš cvwz I hš vsk Avg`vwb cvjwuª dv g i Rb Avg`vwb c Y i Î myweavejx cvwëª wk íi hš cvwz/hš vsk I DcKiY ïé gy³ fv e Avg`vwb myweav j`vi wk í e eüz KwgK vj Avg`vwbi Î iqvzx myweav bzzb gvui Mvwo I hvbevn bi Kv g wwdwu Av`vqK í bÿ bzg g~j (Minimum value) wba viy cyivzb gvui Mvox I hvbevnb Avg`vwb U UvBj wk íi hš cvwz I hš vsk Avg`vwb Z k~é myweav mywbw` ó U vwid f vjyfy³ cy mgyn hvîx (Ach UK) e v MR (Avg`vwb) wewagvjv, Kv gm wel q A_ AvBb 2012 Gi gva g AvbxZ cwiez bmg~ ni mvi ms ÿc cwiwkó wcgmavb n Z Ae vnwz cövß c Y i ZvwjKv 2.2 iqvzx ïé nv i Avg`vwb hvm g~jabx hš cvwz I hš vs ki ZvwjKv 2.3 cvwëª dv g i Rb Avg`vwb c Y i ZvwjKv 2.4 cvwëª wk íi hš cvwz/hš vsk ïégy³fv e Avg`vwb c Y i ZvwjKv 2.5 j`vi wk í e eüz KwgK vj Avg`vwbi Î iqvzx myweavcövß c Y i ZvwjKv 2.6 U UvBj wk íi hš cvwz I hš vsk Avg`vwb Z cö `q ïé gy³ c Yi ZvwjKv 2.7 mywbw` ó U vwid f vjyfy³ cy mgyn 2.8 e v MR bxwzgvjvi AvIZvq ms hvrbx mg~n 11

12 Z Zxq Aa vq g~j ms hvrb Ki (g~mk) 1 g~j ms hvrb Ki (g~mk) wk g~j ms hvrb Ki (g~mk) wkfv e KvR K i? g~mk Gi nvi I cwiwa m ú~ik ïé UvY Ifvi Ki g~j ms hvrb K ii AvIZvq wbeüb g~j ms hvrb Ki cwi kv ai mgq cy ev mev mieiv ni ÿ Î g~mk Av ivc hvm g~j DcKiY Ki iqvz msµvší welqvejx ïé I Ki cöz c Y c wz g~j ms hvrb Ki Gi we kl e e &mg~n mskzwpz wfwëg~j 11.2 U vwid g~j 11.3 e emvqx KZ K Avg`vwbi ÿ Î AMÖxg g~mk (GwUwf) I vbxq ch v q g~mk cö`vb 11.4 Dr m g~mk KZ b 12 Ki PvjvbcÎ wnmve cȳ ÍK I `wjjvw` g~mk `vwljcî Ki cwi kva mikvix KvlvMv i g~mk, m ú~ik ïé BZ vw` Rgv cö`vb AwWU aÿsmcövß c Y i g~mk widvû e Kqv g~mk Av`vq cöwµqv `Ê I `Ê Av ivc Avcxj c wz g~mk e e vq GKRb Ki`vZvi AwaKvi g~mk n Z Ae vnwzcövß cy I mevmg~n g~j ms hvrb Ki wel q A_ AvBb 2012 Gi gva g AvbxZ cwiez bmg~ ni mvi ms ÿc Avg`vwb ch v q Total Duty wbiƒcy cwiwkó m ú~ik ïé Av ivc hvm cy mg~n 3.2 Gm, Avi, I Gi gva v g Av ivwcz m ú~ik ïé 3.3 evwl K UvY Ifvi wbwe k l eva Zvg~jK wbeüb 3.4 g~j ms hvrb Ki msµvší digmg~n 3.5 g~j ms hvr bi wba vwiz nv ii wfwë Z g~mk wba viy 3.6 cö ZKiY ev Drcv`b ch v q mywbw` ó U vwid g~j wba viy 3.7 g~mk n Z Ae vnwzcövß cy I mevi ZvwjKv c ôv 12

13 cöö_g Aa vq AvqKi 13

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15 cö Ö_g Aa vq AvqKi 1 Avq Ges AvqKi 1.1 AvqKi wk mikv ii ivr ^ Avni Yi Î cöz K ii g a Ab Zg n jv AvqKi Ki`vZvi Avq we epbvq G Ki cö hvr nq Kvb e w³i Avq wbw` ó mxgvi Dci n j D³ Av qi Dci Av qi Íi wfwë Z wewfbœ nvi Abyhvqx AvqKi cö`vb Ki Z nq Gi cöavb D Ïk nj ivr ^ Avni Yi gva g mikvix e q wbe vn Ges ` ki Af š ixy Dbœqb 1.2 AvqKi AvB b Avq ej Z wk eysvq AvqKi Aa v `k 1984 Abyhvqx Av qi mywbw` ó msáv bb Z e Av qi cwiwai wel` e vl v `Iqv Av Q AvqKi Aa v ` ki 2 (34) avivi ey bv gvzv ek Avq- Gi mv _ Aš f ~³ welq jv n jv t (K) GB Aa v ` ki 20 avivi ey bv gvzv ek Ki hvm Drm _ K cövß Kvb Avq, gybvdv ev AR b; (L) Dc iv³ Avq, gybvdv ev AR b Gi Kvb jvkmvb; (M) PZy_ Zdwm ji Aóg Aby Q` gvzv ek avh K Z wgdpz qvj BÝÿ iý msn KZ K cwipvwjz, BÝÿ iý e emvi gva g AwR Z gybvdv ev cövwß; (N) G Aa v ` ki h Kvb weav bi AvIZvq MY K Z ev D ~Z, Dw`Z ev cövß h Kvb Avq A_ev evsjv ` k MY K Z D ~Z ev Dw`Z h Kvb Avq Z e kz _v K h, Kvb evbvm kqv ii ewng~j wn m e D Z AsK A_ev Kv úvbx AvBb, 1994 (1994 m bi 18 bs AvBb) Gi AvIZvq wbewüz Kvb Kv úvbx Gi kqvi nvìvi `i cwi kvwaz kqvi g~jab ewa Z Kivi j ÿ NvwlZ, Bmÿ K Z ev cwi kvwaz Kvb evbv mi A_ H kqvi nvìvi `i Avq wn m e M nxz n e bv 1.3 K AvqKi cö`vb Ki eb wbw` ó Av qi e w³ Ges Kv úvbx mikvi KZ K wba vwiz nv i mswkøó Ki e l i Rb AvqKi cö`vb K i _v Kb 2 AvqKi wiuvy 2.1 AvqKi wiuvy wk AvqKi KZ c ÿi wbku Av qi mswÿß weeiy Dc vcb Kivi gva g n Q AvqKi wiuvy AvqKi wiuvy Gi KvVv gv AvqKi wewa-aviv wbw` ó Kiv n q Q hvi g a Ki`vZv Zuvi Avq-e q, m ú` I `v qi Z_ wj L AvqKi Awd m `vwlj K ib e w³ kªyxi Ki`vZv I Kv úvbx Ki`vZv `i Rb c _K wiuvy i q Q e w³ köyxi Ki`vZvi wiuvy dig evsjv I Bs irx Dfq fvlvq Ges Kv cvbx Ki`vZvi wiuvy dig Bs irx fvlvq cviqv hvq 2.2 AvqKi wiuvy Kviv ` eb Kvb e w³ (Indivusal) Gi Avq hw` eq i `yb j UvKvi ekx nq Z e Zv K AvqKi wiuvy w` Z n e gwnjv Ges 65 eqi ev Z`yaŸ eq mi Ki`vZvi Avq hw` eq i `yb j 25 nvrvi UvKvi ekx nq Ges cöwzeüx Ki`vZvi Avq hw` `yb j 75 nvrvi UvKvi ekx nq Z e Zv K AvqKi w` Z n e 15

16 Av qi cwigvy hvb nvk bv Kb KwZcq e w³i AvqKi wiuvy `vwlj eva Zvg~jK Zuv `i GKwU ZvwjKv wb gœ `qv n jv t 1. wefvmxq ev Rjv m` i, c imfv, wmwu K c v ik bi AvIZvq evm K ib Ggb KviI hw`- (K) GKZjvi AwaK evox _v K Ges cöwz Zjvi AvqZb 1600 em dz Ui P q ekx nq; (L) GKwU gvui Mvox _v K; (M) GKwU Uwj dvb (AvBGmwW) _v K; (N) gyj ms hvrb Ki (g~mk) AvB b iwrwó«k Z K v ei m`m c` _v K; 2. UªW jvb mý Ges e vsk GKvD U Av Q Ggb e emvqx; 3. Wv³vi, `š wpwkrmk, BwÄwbqvi, cwz, AvBbRxex, PvU vw GKvD U U, K GÛ g v br g U GKvD U U ev G ai Yi Kvb ckvrxex ms vi m`m ; 4. P ^vi Ae Kgvm GÛ BÛvwóªR ev UªW G mvwm qk bi m`m ; 5. BDwbqb cwil`, c imfv, wmwu K c v ikb ev RvZxq msm `i Kvb c ` wbe vp b AskMÖnYKvix; 6. mikvix, AvavmiKvix, ^vqz kvwmz ms v ev vbxq KZ c i WvKv UÛv i AskMÖnYKvix; 7. hvi wuavbgb Av Q; 8. PjwZ eq ii Av Mi wzb eq i KL bv hvi Avq Ki hvm wqj; 9. whwb Ki`vZv niqvi B Qv cvly K ib 2.3 wiuvy dig Kv_vq cviqv hv e AvqKi wiuvy dig Ki mv K jmn wewfbœ Ki Awd m webvg~ j cviqv hv e wiuvy dig RvZxq ivr ^ ev W i I qe mvbu _ K download Kiv hv e e w³ kªyxi Ki`vZvi wiuvy dig cwiwkó-1.1, Kv úvwbi Î cö hvr wiuvy dig cwiwkó-1.2 Ges spot assessment Gi AvIZvfy~³ Ki`vZvi wiuvy dig cwiwkó 1.3 G `qv n jv wiuvy dig K úvr K i ev d UvKwc K ii `vwlj Kiv hvq 2.4 wiuvy `vwl ji mgq e w³ köyxi Ki`vZvi Î cöwz eqi 1jv RyjvB _ K 30 k m Þ ^i G mgqmxgvi g a AvqKi wiuvy `vwlj Ki Z nq Z e Dchy³ KviY `wl q Ki`vZv wiuvy `vwl ji mgqmxgv evov bvi Rb DcKi Kwgkbv ii Kv Q mg qi Av e`b Ki Z cv ib mgq gäyi n j ewa Z mg qi g a me Rbxb ^-wba viyx c wzi AvIZvq wiuvy `vwlj Kiv m e Kv úvbxi Î ciez x Avq erm i 15B RyjvB Zvwi Li g a A_ev h Î Avq ermi kl Qq gv mi c~ e B 15B RyjvB Av m m Î Qq gvm DËxY nevi c~ e 2.5 wiuvy Kv_vq `vwlj Ki Z n e cö Z K köyxi Ki`vZvi wiuvy `vwl ji Rb AvqKi mv K j wbw` ó Kiv Av Q hgb 'A _ K 'Z ch ší Aÿi jv w` q mikvix Kg KZ vi bvg ïiæ n q Q, Zv K Ki AÂj-4, XvKv Gi ezwbk mv K j-7 G wiuvy Rgv w` Z n e cy iv bv Ki`vZviv Zuv `i ez gvb mv K j wiuvy ` eb bzzb Ki`vZviv Zuv `i bvg, PvKzix j ev e emv cöwzôv bi wvkvbvi wfwë Z wba vwiz mv K j wuavbgb (TIN) digmn AvqKi wiuvy `vwlj Ki eb RvZxq ivr ^ ev W i I qemvb U Jurisdiction bv g GKwU Software ms hvrb Kiv Av Q GwU e envi K i 16

17 GKRb bzzb Ki`vZv Kvb mv K j wiuvy `vwlj Ki eb m m ú K Rvb Z cvi eb Ki`vZviv cö qvr b KvQvKvwQ AvqKi Awdm ev Ki civgk K `ª _ KI AvqKi wiuvy `vwlj Kivi mv K j m ú K Rvb Z cvi eb 2.6 wiuvy `vwlj bv Ki j Rwigvbv mgqgz AvqKi wiuvy `vwlj bv Ki j Rwigvbv A iv ci weavb i q Q G ÿ Î Dc Ki Kwgkbvi me kl Ki wba vi Y Av ivwcz K ii 10% ch ší GKKvjxb Rwigvbv Ki Z cv ib Z e GKKvjxb G Rwigvbvi cwigvb 1000 UvKvi Kg n e bv G QvovI AvqKi wiuvy `vwl ji wba vwiz mgq kl niqvi ci ciezx cöwzw` bi e _ Zvi Rb 50 UvKv nv i Rwigvbv Kivi wbqg Av Q 2.7 bzzb Ki`vZvi wu AvB Gb (TIN) Kvb e vw³ K bzzb Ki`vZv wn m e TIN cövwßi Rb `yb Kwc TIN dig cyiy K i mswkøó AvqKi mv K j `vwlj K i TIN mb` MÖnY Ki Z nq TIN di gi mv _ wbgœwjwlz `wjjvw` ms hvrb Ki Z n et- Av e`bkvixi cvm cvu mvb Ri `yb Kwc Qwe, Av e`bkvixi e emvqx n j UªW jvb m Ýi Kwc, PvKzixRxex n j wb qvmkvixi cöz qb cî Ges mkj ÿ Î RvZxq cwipqc Îi d UvKwc ms hvrb Ki Z n e Ab vb ÿ Î Av e`bc Îi mv _ IqvW Kwgkbvi /BDwbqb cwil `i Pqvig vb KZ K cö`ë bvmwik Z i mb` cî Ges RvZxq cwipq c Îi Kwc ms hvrb Ki Z n e 2.8 AvqKi wiuv b i cökvi f` e vw³ kªyx Ges Kv úvbx t mkj e w³ kªyx Ges Kv úvbx Ki`vZv `i Rb wbw` ó dig Gi gva g AvqKi wiuvb `vwlj Ki Z cv ib úu G v mm g U t úu G v mm g U g~jzt wbw` ó dig Gi gva g úu G v mm g U Gi AvIZvaxb e emv Ges Wv³vi I AvBb ckvq wb qvwrz Zzjbvg~jK Kg Av qi bzzb Ki`vZv `i Rb e emvi ÿ Î hv `i e emv cuywr m ev P `k jÿ UvKv Ges Wv³vi ev AvBbRxex hviv AbwaK 10 eqi Zvu `i ckvq wb qvwrz Av Qb Zviv wbw`ó digwu e envi K i AvqKi wiuvb `vwlj Ki Z cv ib e emvi ÿ Î hv `i cöviw K cuywr 8 jÿ UvKv ch ší Zv `i Rb cöv `q AvqKi 3000 UvKv Ges hv `i cöviw K cyuwr 8 jÿ UvKvi ewk wkš 10 jÿ UvKvi D bq Zv `i Rb cöv `q AvqKi 5000 UvKv h mkj ckvrxex Wv³vi I AvBbRxex Abya 5 eqi ch ší ckvq wb qvwrz Av Qb Zv `i Rb cö `q AvqK ii cwigvb 3000 UvKv Ges h mkj ckvrxex 5 eq ii ekx wkš 10 eq ii Kg mgq Kvj ckvq wb qvwrz Av Qb Zv `i Rb cö `q AvqK ii cwigvb 5000 UvKv 2.9 wiuv Y i mv _ h mkj WKz g U `vwlj Ki Z n e wewfbœ Dr mi Av qi ^c h mkj WKz g Um `vwlj Ki Z n e Av qi LvZIqvix m jvi GKwU ZvwjKv wb gœ `qv n jv t ezb LvZ t (K) ezb weeiyx; (L) e vsk G vkvd U _vk j e vsk weeiyx ev e vsk mvwu wd KU; (M) Rxeb exgvi wcöwgqvg `vex Kiv n j wcöwgqvg Rgvi iwk `i Kwc wbivcëv Rvgvb Zi mỳ LvZ t (K) eû ev ww eâvi h eq i Kbv nq m eq i eû ev ww eâv ii Kwc; 17

18 (L) mỳ Avq _vk j mỳ cö`vbkvix KZ c i cöz qbcî; (M) e vsk ev cövwzôvwbk FY wb q eû ev ww eâvi Kbv n q _vk j F Yi my `i mg_ b e vsk mvwu wd KU/e vsk weeiyx ev cövwzôvwbk cöz qbcî M n m úwë LvZ t (K) evox fvovi mg_ b fvovi Pzw³bvgv (hw` _v K) Ges fvovi iwk `i Kwc; (L) c i Ki, wmwu K c v ikb Ki, f wg ivr ^ cö`v bi mg_ b iwk `i Kwc; (M) e vsk F Yi gva g evox Kbv ev wbg vy Kiv n q _vk j F Yi my `i mg_ b e vsk mvwu wd KU; (N) M n m úwë exgvk Z n j exgvi wcöwgqv gi iwk `i Kwc e emv ev ckv LvZt (K) e emv qi Avq-e qi weeiyx, cª qvrb gz wbixwÿz Askx`vix dv g i Avq t (K) dv g i Avq-e qi weeiyx cö qvrb gz wbixwÿz Kv úvbxi ejvq t (K) PvU vw G vkvd U KZ K wbixw Z wnmve weeiyx g~jabx gybvdv t (K) vei m úwë weµ qi `wj ji Kwc (L) Dr m AvqKi Rgv n j Zvi Pvjvb/ c-awv ii d UvKwc Ab vb Dr mi Av qi LvZ t (K) jf vsk Lv Z Avq _vk j wwwf W U Iqv i Ui Kwc ev mvwu wd KU; (L) mâqcî n Z mỳ Avq _vk j mâq cî fv½v bvi mgq bqv mvwu wd K Ui Kwc; (M) e vsk mỳ Avq _vk j e vsk weeiyx/mvwu wd KU; (N) Ab h Kvb Av qi Dr mi Rb cövmswmk KvMRcÎ AvqKi cwi kva (Dr m Ki KZ b mn) t (K) Ki cwi kv ai mg_ b Pvjv bi Kwc, c-aw vi/e vsk WªvdU/GKvD U cqx P Ki Kwc; (L) Dr m AvqKi cwi kva Kiv n j Ki KZ bkvix KZ c i cöz qbcî 2.10 wuavbgb mb `i cvkvcvwk AvqKi wiuv b cövwß ^xkvi cî we epbvi weavb [section 184A] AvqKi Aa v ` k KwZcq Î Ki`vZv mbv³kiy b ^i (wuavbgb) mb` `vwl ji cö qvrbxqzv i q Q G weav bi d j wba vwiz GmKj Î wuavbgb mb `i cvkvcvwk me kl Kie l i AvqKi wiuvb `vwl ji cöz qbcîi `vwlj Kiv hv e G cövwß ^xkvi cî `vwl ji gva g AvBbMZ eva evakzv c~iy Kiv hv e Z e G Î me kl Kie l i wiuvb `vwl ji cövwß ^xkvi cî `vwlj Ki Z n e cyiv bv Kie l i cövwß ^xkvicî `vwlj Ki j G `vwqz cvjb Kiv hv e bv 18

19 3 AvqK ii nvi 3.1 e w³-ki`vzvi Î AvqK ii nvi Income-tax Ordinance, 1984 Gi section 2 (46) G msávvwqz e w³m Yi (person) gvu Av qi Dci AvqK ii nvi wbgœiƒc t- gvu Avq nvi (K) cö_g 2,00,000/- UvKv ch š gvu Av qi Dci k~b (L) ciez x 3,00,000/- UvKv ch š gvu Av qi Dci 10% (M) ciez x 4,00,000/- UvKv ch š gvu Av qi Dci 15% (N) ciez x 3,00,000/- UvKv ch š gvu Av qi Dci 20% (O) Aewkó gvu Av qi Dci 25% Z e, (1) gwnjv Ki`vZv Ges 65 ermi ev Z`yaŸ eq mi mswk ó mkj Ki`vZvi Kigy³ Av qi mxgv n e 2,25,000/- UvKv Ges cöwzeüx Ki`vZvi Kigy³ Av qi mxgv n e 2,75,000/- UvKv (2) b~ bzg K ii cwigvy Kvb fv eb 3,000/- UvKvi Kg n e bv Kvb Ki`vZvi wewb qvm iqvz cö`v bi ci cö `q K ii cwigvy 3000/- UvKvi Kg ev FYvZ K n ji D³ Ki`vZv K b~ bzg 3000/- UvKv AvqKi cwi kva Ki Z n e (3) Kvb Ki`vZv hw` ^í DbœZ GjvKv (less developed area) ev me P q Kg DbœZ GjvKvq (least developed area) Aew Z Kvb z`ª ev KzwUi wk íi gvwjk nb Ges D³ KzwUi wk íi `ªe vw` Drcv` b wb qvwrz _v Kb, Zv n j wzwb D³ z`ª ev KzwUi wkí n Z D ~Z Av qi Dci wbgœewy Z nv i AvqKi iqvz jvf Ki eb t- weeiy (K) h Î mswk ó erm ii Drcv` bi cwigvy c~e ez x erm ii Drcv` bi cwigv Yi Zzjbvq 15% Gi AwaK, wkš 25% Gi AwaK b n (L) h Î mswkøó erm ii Drcv` bi cwigvy c~e ez x erm ii Drcv` bi cwigv Yi Zzjbvq 25% Gi AwaK nq 19 iqv Zi nvi m Î D³ Av qi Dci cö `q AvqK ii 5% m Î D³ Av qi Dci cö `q AvqK ii 10% 3.2 Kv úvbxi Î AvqK ii nvi Kv úvbx, vbxq KZ c Ges h mkj Ki`vZv hv `i Î Income-tax Ordinance, 1984 Abyhvqx m e v P nv i (at the maximum rate) AvqKi Av ivwcz nq Zv wbgœiƒc t (1) evsjv ` k h Kv úvbxi iwróªxk Z Awdm Aew Z m Kv úvbx n Z jä wwwf WÛ Avq e wz i K Ab me cökvi Av qi Dci cö hvr Ki wbgœiƒc t (K) e vsk, exgv, A_ jmœxkvix cöwzôvbmg~n Ges gvevbj dvb Acv iui Kv úvbx e ZxZ cö Z KwU publicly traded company Gi Î % Z e, (1) Giƒc publicly traded company hw` 20% Gi P q ekx jf vsk cö`vb K i Zv n j cö hvr AvqK ii Dci 10% nv i AvqKi iqvz jvf Ki e (2) Giƒc publicly traded company hw` 10% Gi Kg jf vsk NvlYv K i A_ev wmwkdwiwur GÛ G PÄ Kwgkb KZ K wba vwiz mg qi g a NvwlZ jf vsk cö`vb bv K i Zv n j D³ publicly traded company -Gi Ki nvi n e 37.5%

20 (L) e vsk, exgv, A_ jmœxkvix cöwzôvbmg~n Ges gvevbj dvb Acv iui Kv úvbx e ZxZ publicly traded company bq Giƒc Kv úvbxi Î-37.5% Z e Giƒc Kv úvbx Zvi cwi kvwaz g~ja bi bÿ bzg 20% kqvi IPO Gi gva g n ÍvšÍi K i, Zvn j Giƒc Kv úvbx D³ n ÍvšÍi mswkøó ermi cö hvr AvqK ii Dci 10% nv i AvqKi iqvz jvf Ki e (M) e vsk, exgv, A_ jmœxkvix cöwzôvbmg~ ni Î % (N) gv P U e vsk Gi ÿ Î % (O) wmmv iu cö ZKviK Kv úvwbi ÿ Î %, Z e Giƒc Kv úvbx Public traded company n j m ÿ Î Ki nvi n e 35% (P) gvevbj dvb Acv iui Kv úvbxi Î - 45% Z e kz _v K h, gvevbj dvb Acv iui Kv úvbx hw` Zvi cwi kvwaz g~ja bi b~ bzg 10% kqvi, hvi g a Pre Initial Public Offering Placement 5% Gi ekx _vk Z cvi e bv, K G P Äi gva g n vš i K i publicly traded company Z iƒcvš wiz nq m Î AvqK ii nvi n e 35% (2) Kv úvbx AvBb, 1994 Gi Aax b evsjv ` k wbewüz Kvb Kv úvbx A_ev AvBb Abyhvqx MwVZ mswewae Kvb cöwzôvb n Z 1947 mv ji 14 AvM ói c i Bmÿ K Z, cöwzkö Z I cwi kvwaz cyuwri Dc i NvwlZ I cwi kvwaz wwwf WÛ Av qi Dci ev evsjv ` k wbewüz bq GBiƒc we `kx Kv úvbxi gybvdv cöz vevmb hv jf vsk wn m e MY, Zvi Dci cö hvr Ki - 20% (3) Kv úvbx b n, evsjv ` k Awbevmx (Awbevmx evsjv `kx e ZxZ) Giƒc e w³ kªyxfy³ Ki`vZvi Î Av qi Dci cö hvr Ki - 25%, Z e evsjv `kx Awbevkx n j Zv `i Av qi ÿ Î evsjv `kx wbevmx `i Rb cö hvr nv i (0%, 10%, 15%, 20%, 25%) Ki cöv `q n e 4 mvi Pv R i nvi Kvb e w³ Ki`vZv (asscssee being individual) hvi Income Tax Ordinance 1984 Gi aviv 80 (Section 80) Abyhvqx cwim ú`, `vq I Li Pi weeiyx Z cö`wk Z bxu cwim ú `i g~j gvb (total net worth) `yb KvwU UvKvi AwaK, miƒc e w³ KiI`vZvi ÿ Î AvqKi cö qr Giƒc Av qi Dci cö qr AvqK ii 10% nv i mvipvr Av iwcz n e 5 me wbgœ Ki (Minimum Tax) Gi cwigvy Income Tax Ordinance 1984 Gi aviv 16 CCC Abyhvqx Kv úvbx kªyxi Ki`vZvi ÿ Î me wbgœ (Minimum) Ki Av i ci weavb Av Q Kv úvbxi gvu cövwßi Dci wfwë K i G me wbgœ Ki Av iwcz nq jvf jvkkvb wbwe k l G K ii cwigvy mswkøó Kie l i gvu cövwßi 0.50 kzvs ki bx P n e bv Kv úvbxi gvu cövwßi cwigvy wkfv e wba vwiz n e Zv bx P D jøl Kiv n jv- (K) cy weµq _ K cövß ev cövc A _ i mgwó; (L) mevi wecix Z cövß ev cövc mkj A_ ; (M) mỳ, Kwgkb, wwmkvd U, wd ev PvR ; Ges (N) Ab h Kvb LvZ _ K cövß ev cövc Avq Kv úvbxi mkj Dr mi gvu cövwßi Dci G wgwbgvg U v cwimybv Ki Z n e mswkøó Kie l Kvb Kv úvbxi e emv Lv Z weµq ev Ab Kvb Lv Z cövwß bv _vk j m Î wgwbgvg U v cö hvr n e bv mswkøó Ki e l 20

21 jvkmvb wbiƒwcz n j ev c~e ez x Kvb eq ii Amgwš^Z jvkmvb _vk ji PjwZ Kie l i gvu cövwßi wfwë Z b~ bzg Ki cö `q n e 6 AvqKi AvB b wk ai bi Avq wn m e Avb Z n e A_ vr Av qi LvZmg~n AvqKi Aa v ` ki aviv-20 gvzv ek AvqKi av h i Rb Ges gvu Avq wby qi Rb mkj Avq K wb gœ ewy Z Lv Z wef³ K i wn me Ki Z n e, h_v t (K) ezb (L) wmwkdwiwui Dci my` (M) M n m úwë n Z Avq (N) K wl Avq (O) e emv ev ckv n Z Avq (P) g~jabx Avq (Q) Ab vb Drm n Z Avq 6.1 ezb _ K cövß Avq aviv 2 (58) Abymv i Kvb Kg Pvix Zvi kvixwik I gvbwmk kª gi wewbg q wb qvm KZ vi wbku n Z wbw` ó mgq AšÍi h wbw` ó cwigvb cvwikªwgk cvb Zv K ezb e j aviv 21 G ez bi Dcv`vb Ges MYbv c wzi ey bv cö`vb Kiv n q Q aviv 21 Abymv i ezb (AwMÖg ev e Kqv) gryix, evwl K, mvwjqvbv, Aemie wë, Avby ZvwlK, wd-kwgkb, ezb-c~ik, gvwnbvi e` j gybvdv wksev ezbvwzwi³ gybvdv Dcwi grywi cövwß ev Avq cök Z c ÿ cviqv hvk ev bv hvk, cö `q n jb G jv K ezb Avq e j aiv nq D jøwlz LvZ jvb ezb Avq Lv Z Ki hvm e j MY GQvov A_ AvBb 2012 Abymv i wb qvmkvix KZ K cwi kwaz cö R± c, Kg cb mkb c, wi c ev Ab h Kvb bv g cwi kvwaz A_ KI ezb Av qi AšÍfy ³ Kiv n q Q AviI mnr fv e ejv hvq g~j ezb, Drme fvzv, cwipvik fvzv, m vbx fvzv, IfviUvBg fvzv, ^xk Z fwel Znwe j wb qvmkz v KZ K cö`ë Pvù v, wewfbœ cvikzbwrum& (myweav), we kl ezb, gnvn fvzv, QywU fvzv mn wb qvmkvix KZ K cwi kwaz h Kvb A_ ezblv Zi Ki hvm Avq 6.2 wmwkdwiwui Dci my` Lv Z Avq AvqKi Aa v ` ki aviv 22 Abymv i wbgœewy Z Avq mg~n Ki`vZvi wmwkdwiwui Dci mỳ Lv Z Avq wn m e we ewpz n e t (K) mikvwi ev mikvi KZ K Aby gvw`z h Kvb wmwkdwiwu n Z Ki`vZv KZ K cövc mỳ Ges (L) vbxq KZ cÿ ev Kv úvbx n Z ev Zv `i cÿ n Z Bmÿ K Z h Kvb cökvi FY cî ev Ab vb wmwkdwiwu n Z cövc mỳ aviv 23 Abyhvqx wmwkdwiwui Dci my` n Z ev` hvm Avq cwimybv Kiv nq 6.3 M n m úwë n Z Avq Lv Z Ki AvqKi Aa v ` ki aviv-24 gvzv ek Ki`vZvi gvwjkvbvaxb `vjvb KvVv I Rwgi evwl K g~j M n m úwë Lv Z Avq wn m e cwimwyz nq G Av qi Dci Ki`vZv K AvqKi cö`vb Ki Z nq Z e Giƒc m úwë wbr ^ e emv ev ckvi Rb e eüz n q _v K Ges D³ e emv ev ckv _ K cövß Av qi Dci Aa v ` ki AvIZvq Ki cö`vb Kiv n q _v K, m Î D³ As ki Rb G Lv Z Kvb Ki cö`vb hvm n e bv aviv-25 G M n m úwë n Z Av qi we qvrb hvm Avq cwigvc Kiv nq 21

22 D jøl evox fvov n Z cövß Avq we epbvi ÿ Î 1/4 Ask A_ev 30% fvov cövwß K givgz I iÿyv eÿy wn m e, c i Ki, fywg ivr ^ Ges M n wbg v bi F Yi mỳ LiP wn m e we epbv Kiv n q _v K 6.4 K wl Avq Ges we qvrb mg~n AvqKi Aa v `k 1984 Gi aviv-26 Ges 27 Abyhvqx K wl Lv Z Avq wbiƒcy Ki Z nq h mkj Ki`vZvi K wl Qvov Avi Kvb Avq bb m mkj Ki`vZvi Ki gy³ Av qi mvavib mxgvi AwZwi³ AviI 50,000/- UvKv ch š Kigy³ _vk e A_ vr 2,30,000/- UvKv ch š Av qi Rb Kvb AvqKi cwi kva Ki Z n e bv gwnjv Ki`vZv, 65 ermi ev Z`yaŸ eq mi Ki`vZv hw` K wl Qvov Avi Kvb Avq bv _v K Zv `i Kigy³ Av qi mxgv n e (2,00, ,000) = 2,50,000/- UvKv cöwzeüx Ki`vZvi Î Kigy³ Av qi G mxgv n e (2,50, ,000) = 3,00,000/- UvKv K wl Lv Z Avq wba viyxq Î ev` hvm welqmg~n aviv-27-g D j L Kiv n q Q 6.5 e emv ev ckv n Z Avq AvqKi Aa v `k 1984 Gi aviv-28 Abyhvqx e emv ev ckv n Z Avq n jv wbgœiƒc t 1. Kvb e emv ev ckv n Z AwR Z ev AbywgZ jvf I Avq; 2. h Kvb evwywr K ev ckvmz ev Giƒc msn ev G ai Yi Ab Kvb msn _ K Avq; 3. ckv cwipvjbvi gva g ev e emv n Z D yz h Kvb myweav ev c vikzbwru; 4. aviv 19 (15), 19 (16), 19 (18), 19 (20) Ges 19 (23) Aax b cövß Avq; 5. h Kvb exgv e emv n Z jvf ev gybvdv; 6. c Uªvwjqvg (cövk wzk M vmmn) c`v_ AbymÜvb I Drcv`b _ K jvf I gybvdv 7. LwbR m ú` AbymÜvb Ges e vemvi mv _ m úwk Z Avq e emv ev ckvmz Avq n Z we qvrbmg~n AvqKi Aa v `k 1984 Gi avivñ29 gvzv ek e emv ev ckv n Z Avq Lv Z Avq wba vi Yi mgq wb gœv³ welqmg~n we qvrb hvm ev ev` hvm wn m e we epbv Kiv hv et- 1. h v b e emv ev ckv cwipvjbv Kiv nq Zvi Rb cö`ë fvov; 2. e emv ev ckv cwipvjbvi Rb fvovk Z givgz LiP; 3. e emv ev ckvi Rb M nxz g~ja bi Dci cö`ë mỳ ev Bmjvgx kixqv gvzv ek cwipvwjz e vs Ki Î jv fi Ask; 4. Kvb e w³ hw` jvf- wzi Askx`vig~jK wnmv e cwipvjbvkvix A_ev, Bmjvgx kixqvbyhvqx gybvdv eèbbxwz Z cwipvwjz Kvb e vs Ki mv _ ww cvwru cwipvjbv K i _v Kb, Z e D³ e w³ K H m~ Î Kvb A_ cwi kva ev cö`vb Kiv n j m cwigvy A_ ; 5. mikvi KZ K we kl D Ïk c~i Yi Rb Avw_ K cöwzôvb KZ K gvu Av qi AbwaK kzkiv `kfvm we kl wirv f vbvš wiz n j m cwigvy A_ G wirvf dv Ûi mgwó cöwzôv bi cwi kvwaz kqvi g~ja bi AwZwi³ n Z cvi e bv; 6. e emv ev ckvi D Ï k e eüz evox, hš cvwz, vcbv ev AvmevecÎ PjwZ givg Zi Rb e wqz A_ ; 7. e emv ev ckvi D Ï k m ú~y ev AvswkK e eüz `vjvb, hš cvwz, vcbv ev AvmevecÎ,óK ev óv ir wz, aesm ev q- wzi wei wbivcëv exgv eve` cwi kvwaz wcöwgqv gi m ú~y ev AvbycvwZK nv i A_ ; 8. e emv ev ckvi D Ï k e eüz Ki`vZvi wbr ^ m úwë, `vjvb, hš cvwz, vcbv Avmevec Îi AePq BZ vw` wel q Z Zxq Zdmxj Abymv i Aby gvw`z nv i A_ ; 22

23 9. Z Zxq Zdwm ji Aóg Aby Q` Abymv i we kl AePq fvzv fvmx cöavbzt Af š ixy hvîx cwienb K i Ggb RvnvR ev gvq aivi Uªjv ii Î, h ermi RvnvR Uªjvi K Rbmvavi Yi e env i Rb cö_g e envi Kiv n q Q m erm i D³ RvnvR ev Uªjv ii cök Z Li Pi kzkiv wek fvm wewb qvm myweav; 10. Kvb Avq erm i Ki`vZvi e emvi D Ï k e eüz Kvb feb hš cvwz A_ev vcbv aÿsm, weae A_ev evwzj n q M j A_ev Giƒc Kvb m úwë weµq ev wewbg qi gva g vbvš wiz n j A_ev eva Zvg~jKfv e AvBbMZ KZ c KZ K AwaMªnY Kiv n j A_ev evsjv ` ki evb i Kvb Avq erm i Zv ißvwb Kiv n j, m Î D³ Avq erm ii Rb Z Zxq Zdmx ji `k Aby Q` Abymv i A K Rv (obsolescence) fvzv cö`vb; 11. Ki`vZvi e emvwqk ev ckvi D Ï k e eüz h Kvb cï, hv e emv qi cï bq hw` Zv gviv hvq A_ev m D Ï k vqxfv e AK gy nq, Î Abymv i Ki`vZvi wbku cïwui cªk Z g~j _ K weµq Kivi ci Kvb g~j D vi Kiv n j Zvi A_ev gvsm n vš ii gva g h A_ cviqv hvq Zvi cv_ K i mgcwigvy A_ ; 12. Ki`vZvi e emv ev ckvi D Ï k e eüz Rwgi A_ev Askwe k li Rb cö `q h Kvb cwigvy fywg Dbœqb Ki A_ev LvRbv, vbxq Ki A_ev c i Ki; 13. Kvb Avq erm i KvR Kivi Rb Kg Pvix K evbvm A_ev Kwgkb `qv n j h Î H cwigvy A_ gybvdv ev jf vsk wn m e cö `q bv n j hw` GUv evbvm ev Kwgkb wnmv e cö`ë bv nq Ges hyw³ msmz Kvi Y, Drme evbvm wnmv e cö`vb hyw³m½mz G Rb h- (K) Giƒc e emv ev ckvi Î mvaviy wbqg; (L) H erm i e emv ev ckvi jvf, Ges (M) Kg Pvixi PvKzixi ezb Ges Ab vb kz vw` Aš f~ ³ 14. h cwigvy FY ev Zvi Askwe kl Abv`vqx wnmv e w i _ K hvq Ges Avq erm i Ki`vZvi wn m ei LvZvq Zv mwz Kvi fv e Ae jvwcz n q hvq, hw` m Avq erm i ev c~e ez x Avq erm i H FY ev Zvi Ask we kl Ki`vZvi Avq wba vi Yi Î, Ges e vswks Kv úvbx ev jmœx e emvi Î Ki`vZv e emvi Ask Î Ki`vZv KZ K wnmvek Z D³ Abv`vqx A_ ; 15. Kvb Avq erm i Ki`vZvi wnmv ei LvZvq h cwigvy FY ev Zvi Askwe kl Abv`vqx wnmv e Ae jvcb Kiv n q Q wkš Zv m ú~y Abv`vqx nq bvb we epbv K i D³ Ae jvcb K Aby gv`b Kiv bv nq, m Î m cwigvy FY ev Zvi Ask we kl ciez x Avq erm i Abv`vqx wn m e cözxqgvb n j mb Avq erm i Zv ev` hvm n e; 16. hlb Kvb Avq erm i Ki`vZv Zvui wn m ei ewn Z h Kvb ai Yi FY ev Zvi Ask we kl Abv`vqx wn m e Ae jvcb K ib Ges Dc-Ki Kwgkbvi G g g mš ó nb h D³ FY ev Zvi Ask we kl c~ e i Avq erm ii c~e ez x Kgc Pvi ermi c~ e Ae jvwcz n q Q, Z e m Î GB Aa v ` k hv wkqyb _vkzk bv Kb, Dc-Ki Kwgkbvi D³ FY ev Gi Askwe kl K c~ e i Avq ermi n Z we qvr bi Rb ev ev` `qvi Rb Aby gv`b w` Z cv ib, hw` G Î Ki`vZv Dc- Ki Kwgkbv ii Giƒc Aby gv`b Ges Ki`vZvi D³ c~e ezx Avq erm ii gvu Avq c~btwba viy Ges cö qvrbxq ms kvab K ib Ges m Î hzuykz m e 173 avivi weavb Abymv i D³ Avq wba vi Yi Rb H avivi (4) Dcavivq ewy Z Pvi erm ii wnmve Ki Z n e Ges h erm i Ki wba viy Kiv n q Q Zvi kl n Z h Avq erm i FY ev Askwe kl Ae jvcb Kiv n q Q; 23

24 17. evsjv `k K wl e vsk, Kg ms vb e vsk, I ivrkvnx K wl Dbœqb e vskmn h Kvb evwywr K e vs Ki Abym Z weavb Abymv i Lvivc FY Ges m `nrbk FY I Zvi mỳ mn gvu Abv`vqx F Yi kzkiv GK fvm A_ev Ki`vZvi wnmv ei LvZvq D j wlz cök Zc Abv`vqx Ges m `nrbk FY I Zvi mỳ, GB `yb cwigvy A _ i g a hwu Kg nq mb A_ ; 18. Ki`vZv KZ K cwipvwjz Kvb e emv hv evsjv `k eávwbk M elyvq e env ii Rb e wqz A_, hv g~jabx e q bq; 19. Ki`vZv KZ K cwipvwjz I evsjv ` k eávwbk M elyvi m úwk Z e wqz g~jabx e q; 20. Ki`vZvi e emvi mv _ m úwk Z eávwbk M elyv ms v, vwcz ms v, G mvwm qkb ev Ab Kvb cöwzôvb A_ev wek we` vjq, K jr, KvwiMix zj A_ev M elyvi Rb Ab Kvb ms v K cö `q A_ ; 21. Ki`vZvi Kg Pvix `i myweav _ vwcz wk vg~jk cöwzôvb ev nvmcvzv ji Rb A_ev wkí KviLvbvi kªwgk `i cöwk Yi Rb e q, hv g~jabx cök wzi gz e q bq; 22. RvZxq ivr ^ evw KZ K Aby gvw`z evsjv `kx bvmwik `i cöwk Yi Rb M nxz cökí eve` LiPK Z h Kvb e q; 23. mikvi KZ K úýik Z evwywr K cöwzwbwa ` ji m`m wn m e we `k åg Yi Rb Ki`vZv KZ K e w³mz ev g~jab RvZxq LiP e ZxZ Ab vb e q; 24. evwywr K msmvb Aa v `k, 1961 (1961 m bi 45 bs Aa v `k)-gi A_ vax b Kvb iwróªxk Z e emvq msmvb A_ev GB D Ï k evw KZ K Aby gvw`z ckvmz cöwzôv bi evwl K m`m Pvu`v eve`; 25. Ki`vZvi e emv ev ckvi D Ï k LiPK Z hv Kvbfv eb g~jab RvZxq LiP bq 6.6 g~jabx jvf n Z Avq AvqKi Aa v `k Gi aviv-31 Abyhvqx g~jabx m úwë n ÍvšÍi n Z D yz jv fi Rb Ki`vZv K g~jabx jvf Lv Z Ki w` Z nq Ges h e l g~jabx jvf msmwvz n e Zv K mb Avq e l i Avq ^iƒc MY Ki Z n e Abvevmx Ki`vZvi cvewjk Kv úvbxi K ev kqvi n vš ii gva g AwR Z Kvb gybvdv Ges jv fi Dci Ki cö `q n e bv, hw` wzwb wbr ` k Hiƒc Ae nwzi AwaKvix nb AvqKi Aa v `k Gi aviv-32 Abyhvqx g~jabx jvf wby q- (1) gyjabx jvf Lv Z Av qi m úwë n vš ii d j AwR Z g~j wksev Zvi b vh evrvi g~ j, Gi g a hwu ewk nq Zv n Z wb gœv³ Î we qvrb K i g~jabx jvf Lv Z Avq wby q Ki Z n e, h_v- (K) Kvb g~jabx m úwë n vš ii Rb h Kvb cökvi e q; (L) g~jabx m ú` AR b Kivi e q Ges Zv Dbœq bi Rb Ab vb e q e ZxZ h Kvb g~jabx e q; (M) 23, 29 Ges 34 avivi AvIZvq ev` hvm myweav cvevi Îmg~ n cö hvr n e (2) g~jabx m úwëi AR b e q ej Z eysvq- Ki`vZv KZ K µ qi gva g AwR Z n q Q, Zvi cök Z AR b, LiP, Dcnvi, B QvcÎ Øviv cö`ë ev `vb c Îi gva g A_ev evwzj hvm ev AevwZj hvm Uªv -Gi gva g cövß nq A_ev Kv úvbx we jvc mva bi d j g~jabx m úwë e U bi gva g D³ m úwë cövß nq 24

25 (3) Ki`vZv KZ K n vš wiz Kvb g~jabx m úwëi Î n vš ii w`b Dc-Ki Kwgkbv ii gzvbyhvqx Gi avh g~ j Ki`vZv KZ K NvwlZ m ú~y g~ j i P q Kgc c bi kzvsk Kg nq, m Î cwi`k b hym Kwgkbv ii c~e Aby gv`b mv c D³ g~jabx m úwëwui b vh evrvi g~j wba viy Ki Z n e (4) hlv b Dc-Ki Kwgkbvi AwfgZ cö`vb K ib h, Ki`vZv KZ K n vš i Zvwi L Kvbg~jabx m úwëi b vh evrvi g~j Ki`vZv KZ K NvwlZ g~ j i P q cuwpk kzvsk ev Zvi P q Kg Z e m Î mikvi wba vwiz wbq g D³ m úwë µq Kivi Rb cö ve w` Z cvi eb (5) hlv b g~jabx m úwë n vš i n Z g~jabx jvf AwR Z nq, Zv hw` n vš i Zvwi Li Ae ewnz c~ e Ki`vZv Zvui e emv ev ckvi D Ï k e envi K i _v Kb Ges Ki`vZv hw` c~e ez x GK ermi ev G mg qi c i e emv ev ckvi D Ï k bzzb Kvb g~jabx m úwë µq K i _v Kb, ZLb g~jabx Avq K n vš wiz erm ii Avq wn m e `Lv bvi cwie Z hw` Ki`vZv Ki wba vi Yi c~ e wjwlzfv e B Qv e ³ K ib, Dcavivi wb gœv³ weavb Abymv i wbe vpb K ib, hgb- (K) g~jabx Av qi cwigvy hw` bzzb m úwëi AR b e q A c v AwaK nq Z e g~jabx Av qi cwigvy Ges bzzb m úwëi AR b e qi g a cv_ K Abymv i Avq erm i Avq wn m e MY Kiv n e Ges Z Zxq Zdmxj Abymv i Kvb myweav bzzb m úwë MYbv Kivi Î A_ev n vš ii d j hw` Kvb g~jabx Avq AwR Z nq Z e, Î we k l, D³ AR b e q ev wjwlz g~ j k~y n e Ges (L) g~jabx Av qi cwigvy hw` bzzb m úwëi AR b e qi mgvb ev Kg nq Z e aviv 31-Gi AvIZvq g~jabx Avq avh Kiv hv e bv Ges Z Zxq Zdmxj Abymv i Kvb bzzb m úwëi ev` hvm myweav wba vi Yi Î A_ev 19 (16) aviv Abymv i Kvb Avq wby qi Î A_ev n vš ii d j Kvb g~jabx Avq AwR Z n j Gi AR b e q ev wjwlz g~j K, hlv b hv cö hvr, g~jabx Avq Øviv n«vm Kiv n e 6.7 Ab vb Drm n Z Avqmg~n Ab vb Drm n Z Avq ej Z we kl 6wU Av qi LvZ jv e ZxZ Ab vb Dr mi Avq jvi mgwó K eysvq AvqKi Aa v `k, 1984 Gi 33 aviv Abyhvqx ezb, wbivcëv Rvgvb Zi Dci my`, M n m úwëi Avq, K wl Avq, e emv ev ckvi Avq, g~jabx jvf G KqwU Av qi LvZ Qvov Ab hvezxq Avq Ab vb m~ Îi Avq wn m e we ewpz n e e vs K Mw QZ UvKvi Dci my`, jf vsk, juvix, kqvi µq-weµq _ K cviqv gybvdv, hš cvwz fvov w` q Avq, e³ Zv ev jlvi m vbx BZ vw` Ab vb m~ Îi Av qi K qkwu D`vniY e vsk my` ev jf vsk Avq _ K Dr m K U ivlv AvqKi Ki`vZvi Rb AwMÖg cwi kvwaz Ki wn m e we ewpz n e hv AvqKi gvgjv wb úwë ch v q m ó Ki `vexi wecix Z mgš^q Kiv hv e D`vniY ^iƒc D j L Kiv hvq h, GKRb Ki`vZvi gvu Av qi Dci K ii cwigvy 55,000/- UvKv Zvi e vsk my` Ges jf vs ki Dci K U ivlv AvqK ii cwigvy hw` nq 10,000/- UvKv nq, Zvn j Zv K Ki wba vi Yi ci 55,000-10,000 = 45,000/- UvKv cwi kva Ki Z n e Gme Av qi mg_ b Dchy³ cögvycî w` Z n e Av qi wecix Z Dr m AvqKi K U ivlv n j Ki KZ bkvix KZ c i mvwu wd KU wiuv Y i mv _ `vwlj Ki Z n e 7 Kigy³ Ges Ki Ae vnwzi Rb `vexk Z Avq Ki`vZvi Kigy³ Ges Ki Ae vnwz cövß Av qi K qkwu AvB Ug wb gœ `qv n jv t 1) Ki`vZv hw` PvKzixi `vwqz cvj bi Rb Kvb we kl fvzv, myweav ev Avby ZvwlK (perquisite) cvb kz mv c ÿ; 2) cbkb; 3) Askx`vix dvg n Z cviqv g~jabx gybvdvi Ask; 4) MÖvPzBwU cövwß; 25

26 5) ^xk Z cöwf W U dvû _ K cövß A_ Ges mwâz mỳ ; 6) ^xk Z mycvi G vby qkb dvû _ K cövß A_ ; 7) IqvK vm cöwdu cvwu wm ckb dvû Lv Z cövß A_ ; 8) iv½vgvwu, ev `ievb I LvMovQwo Rjvi cvnvox Awaevmxi Øviv G Rjv jv Z cwipvwjz Avw_ K Kg Kv Êi d j cövß Avq; 9) Av qi GKgvÎ Drm ÕK wl LvZÕ n j Avq Kigy³ Avq mxgv Gi mv _ Av iv 50,000/- UvKv ch š Ki gy³ n e ; 10) ÔKw cduvi md&uiqviõ e emv Ges ITES e emv n Z D ~Z Avq; 11) nuvm-gyimxi Lvgvi _ K cövß Avq 2013 mv ji 30 k Ryb ch ší 12) grm Lvgvi, Pelleted poultry feed Drcv`b, exr Drcv`b, vqxfv e Drcvw`Z exr wecbb, Mevw` cïi Lvgvi `y» Ges `y»rvz `ª e i Lvgvi, e vo Drcv`b Lvgvi, D` vb Lvgvi cökí, ZzZ Mv Qi Pvl, g gvwqi Pvl cökí, ikg wu cvkv cvj bi Lvgvi, QÎvK Drcv`K Lvgvi Ges dzj I jzvcvzvi Pvl BZ vw`i Dci AwR Z Av qi Dci e w³ Kv úvwb wbwe k l Gm Avi I bs 238 AvBb AvqKi/2011, ZvwiL 6 RyjvB, 2011 Abyhvqx 5% nv I Ki Av ivwcz i q Q 13) K G P Ä ZvwjKvfy³ Kv úvbxi kqvi weµq n Z AwR Z g~jabx gybvdv; 14) evsjv ` ki evb i D yz Avq cöpwjz AvB bi Aax b evsjv ` k AvbxZ n j, D³ Avq; 15) 30 k Ryb 2013 Gi c~ e µqk Z e Ûi Dci Ki KZ b n e bv, Z e ciezx mg q D yz my `i Dci 5% nv i Ki KZ b cö hvr n e 16) n Í wkírvz cb ißvbx n Z D yz Avq; weavbwu 2013 ch ší Kvh Ki _vk e; 17) h Kvb Zdwmwj e vs Ki ww cvwru cbkb x g evwl K m e v P 60 nvrvi UvKvi Dci wewb qvm iqvz 18) PvKzixRxexi hvzvqvz fvzv eve` cövß 24,000/- (PweŸk nvrvi) UvKv ch š 8 wewb qvm I `vbk Z As Ki Ki iqvz AvqKi Aa v `k, 1984 Gi aviv-44 Gi Dcaviv 3 Abyhvqx (Zdwmj 3 Abymv i) GKRb Ki`vZv wbgœwjwlz Î wewb qvm wksev `vb Ki j wzwb wewb qvm I `vbk Z As Ki 10% mivmwi AvqKi iqvz cv eb GKRb Ki`vZvi gvu Av qi g a ^xk Z fwel Z Znwe j wewb qvmkz v KZ K Pv`v I 82C avivi Avq _vk j Zv e wzz Aewkó gvu Av qi Dci 20% A_ev GK KvwU UvKv A_ev cök Z wewb qvm G wzbwui g a hwu Kg Zvi ekx n Z cvi e bv GKRb Ki`vZvi wewb qvm I `v bi m ve Lv Zi ZvwjKv bx P `qv n jv t wewb qv Mi LvZ t Rxeb exgvi wcöwgqvg ^xk Z fwel Z Znwe j wb qvm KZ v I Kg KZ vi Puv`v IPO Gi gva g Kv úvbxi kqvi, ww eâvi I wgdpzqvj dv Ûi BDwbU mvwu wd KU µ q wewb qvm Kj vy Znwej I Mvôx exgv Znwe j Puv`v h Kvb Zdwmjx e vs K ww cvwru cbkb x g evwl K 60 nvrvi UvKv ch ší Puv`v GKwU Kw úduvi ev j vcuc µ q wewb qvm evsjv `k mikvix UªRvixeÛ µ q wewb qvm mâqcî µ q wewb qvm `v bi LvZ t Aby gvw`z hvkvz Znwe j `vb Aby gvw`z Kvb `vze nvmcvzv j `vb cöwzeüx `i Kj v Y vwcz Aby gvw`z Kvb cöwzôv b `vb AvMv Lvb W fjc g U buiqv K `vb 26

27 Avnmvwbqv K vývi nvmcvzv j `vb evsjv `k K vývi mvmvbwu nvmcvzvj I I qj dqvi nvmcvzv j `vb mikvi KZ K Aby gvw`z RbKj vyg~jk ev wk v cöwzôv b `vb cöavbgwš i D P wkÿv Znwe j `vb gnvb gyw³hy i wz iÿv _ wb qvwrz RvZxq ch v qi cöwzôv b Abỳ vb RvwZi Rb Ki wz iÿv _ wb qvwrz RvZxq ch v qi cöwzôv b Abỳ vb 9 Kv úvbxi ÿ Î CSR Gi AvIZvq wewb qvm iqvz K cv iu mvgvwrk `vwqz cvj bi ÿ Î Kvb Kv úvwb KZ K wewb qvwrz cök Z A _ i ev Li Pi 10% nv i AvqKi iqvz c Z cv i G ÿ Î Kv úvwbi gvu Av qi m ev P 20% ev AvU KvwU UvKvi g a hwu Kg m cwigvb wewb qvm ev Abỳ vb cö`vb Kiv hv e 10 Ki AeKvk wewfbœ ai Yi wkí cöwzôv bi Rb wewfbœ kz mv c I wewfbœ gqv ` Ki AeKvk cviqvi myweav we` gvb Av Q AvqKi Aa v `k 1984 Gi aviv 45, 46, 46A, 46B Ges 46C Z G jvi we vwiz ey bv `qv Av Q wba vwiz kz c~iy mv c wba vwiz mg qi g a Ki AeKvk myweav cviqvi Av e`b Rvbv Z nq Ki AeKvk myweav wel q wm vš cö`v bi Rb RvZxq ivr ^ evw K wbw` ó mgq e au `qv Av Q wba vwiz mg qi g a evw wm vš cö`v b e _ n j Av e`bwu gäyi n q Q e j MY n e G Qvov, Kvb Î Av e`b bv-gäyi n j ev cöz vl vb Kiv n j, Av e`bkvix e w³i ïbvbx cviqvi AwaKvi Av Q AvqKi Aa v `k, 1984 Gi 46A aviv Abyhvqx 30/06/2008Bs Zvwi L Ki AeKv ki gqv` AwZµvš n q Q A_ vr 30/06/2008 Zvwi Li c i cöwzwôz wkí cöwzôv bi Î D³ aviv Abyhvqx Ki AeKvk gäyi Kivi my hvm iwnz n q Q Z e A_ Aa v `k, 2008 Gi gva g AvqKi Aa v `k, 1984 Z GKwU bzzb aviv 46B ms hvrb K i wfbœ Avw½ K Ki AeKvk myweav cö`v bi weavb Ae vnz ivlv n q Q 46B avivi gqv` DËxY niqvq G avivwu ms kvab K i Gici bzzb GKwU aviv 46C ms hvrb Kivi gva g Ki AeKvk myweav Ae vnz ivlv n q Q (K) XvKv I PÆMÖvg wefvm (iv½vgvwu, ev `ievb I LvMovQwo cvnvox Rjv e ZxZ) G cöwzwôz wk íi Î 46A aviv Abyhvqx Ki AeKv ki gqv` 4 eqi n ji 46B aviv Abyhvqx Ki AeKv ki gqv` 5 eqi Z e 46A aviv Abyhvqx wkíwu 4 eqi hver Gi e emv Av qi 100% Ki AeKvk myweav fvm Ki ji 46B aviv Abyhvqx Ki AeKvk gqv `i cö_g 2 eqi Gi e emv Av qi 100%, ciez x 2 ermi 50% Ges kl eqi 25% Kigy³ myweav fvm Ki e (L) (M) Aciw` K ivrkvnx, Lyjbv, wm ju, ewikvj wefvm Ges iv½vgvwu, ev `ievb I LvMovQwo cvnvox Rjvq cöwzwôz wk íi Î 46A aviv Abyhvqx Ki AeKv ki gqv` 6 eqi n ji 46B aviv Abyhvqx Ki AeKv ki gqv` 7 eqi Z e 46A aviv Abyhvqx wkíwu 6 eqi hver Zvi e emv Av qi 100% Ki AeKvk myweav fvm Ki ji 46B aviv Abyhvqx Ki AeKvk gqv `i cö_g 3 eqi Gi e emv Av qi 100%, ciez x 3 ermi 50% Ges kl eqi 25% Kigy³ myweav fvm Ki e Kej 01/07/2008 ZvwiL _ K 30/06/2011 Zvwi Li g a cöwzwôz GZ`&D Ï k wba vwiz wkí cöwzôvb, f Z AeKvVv gv I ch Ub wkíb 46B aviv Abyhvqx Ki AeKvk myweav jv fi hvm n e 46A aviv Abyhvqx Ki AeKvk cöv_ x Kv úvbxi cwi kvwaz g~ja bi cwigvy 1 j UvKv niqvi kz _vk ji 46B aviv Abyhvqx cwi kvwaz g~ja bi cwigvy 20 j UvKv niqvi kz i q Q 27

28 (N) bzzb weavb (46C aviv) Abyhvqx wb œv³ Î I k Z wkí cöwzôv bi Ki AeKvk myweav cö`vb Kiv n q Q t wkí cöwzôvbwu RyjvB, 2011 _ K Ryb, 2013 gqv`kv j cöwzwôz n Z n e XvKv, MvRxcyi, bvivqbmä I PÆMÖvg Rjvq cöwzwôz Kvb wkí cöwzôv bi Î Ki AeKvk myweav cö hvr n e bv XvKv I PÆMÖvg wefv Mi (Dc iv³ Rjvmn wzb cve Z Rjv ev `) 5 eq ii Rb Ki AeKvk myweav cövc n e Ki AeKvkcÖvß 5 eq ii cö_g 2 eqi 100%, ciez x 2 eqi 50% Ges ciez x 1 eqi 25% Ki AeKvk myweav cövc n e ivrkvnx, Lyjbv, wm ju I ewikvj wefvm Ges wzb cve Z Rjvq wkí cöwzôv bi Î 7 eq ii Rb Ki AeKvk myweav cövc n e Ki AeKvkcÖvß 7 eq ii cö_g 3 eqi 100%, ciez x 3 eqi 50% Ges ciez x 1 eqi 25% Ki AeKvk myweav cövc n e wbw` ó gqv ` wb œv³ wkí cöwzôv bi Î Ki AeKvk myweav cövc n e, h_v:- active pharmaceuticals ingredient industry and radio pharmaceuticals industry; barrier contraceptive and rubber latex; basic chemicals or dyes and chemicals; basic ingredients of electronic industry (e.g resistance, capacitor, transistor, integrator circuit); bio-fertilizer; biotechnology; boilers; compressors; computer hardware; energy efficient appliances; insecticide or pesticide; petro-chemicals; pharmaceuticals; processing of locally produced fruits and vegetables; radio-active (diffusion) application industry (e.g. developing quality or decaying polymer or preservation of food or disinfecting medicinal equipment); textile machinery; tissue grafting; or any other category of industrial undertaking as the Government may, by notification in the official Gazette, specify. c~ e i 46we avivi Ab vb kz AcwiewZ Z i q Q; Z e wkí cöwzôv bi cwi kvwaz g~ja bi cwigvb 10 j _ K e w K i 20 j UvKv wba viy Kiv n q Q 28

29 AvqKi Aa v ` ki 75 avivq ewy Z c wz Z Ges wba vwiz mg qi g a AvqKi wiuvb `vwl ji kz Av ivc Kiv n q Q Dc iv³ LvZ wfbœ Ab Kvb Lv Z Ki AeKvk myweav cö `q n e bv bzzb weav b ch Ub wk íi Ki AeKvk myweav cöz vnvi Kiv n q Q Ryb, 2011 Gi g a c e i 46we avivi Aaxb wkí cöwzôv Kiv n j H weav bi Av jv K Ki AeKvk myweav cövc n e G msµvší Av e` bi Rb GKwU wewae dig cöez b Kiv n q Q Ges G aviv-mswkøó wewa ZI cö qvrbxq ms kvabx Avbv n q Q f Z AeKvVv gv myweavi Ki AeKvk t aviv 46C Abyhvqx wb œv³ Î I k Z Ki AeKvk myweav cö`vb Kiv n q Qt f Z-AeKvVv gv RyjvB, 2011 _ K Ryb, 2013 gqv`kv j Pvjy n Z n e mviv ` ki Rb G Ki AeKvk myweav cö hvr n e 5/7 eq ii cwie Z Ki AeKvk myweavi gqv` 10 eqi e w Kiv n q Q Ki AeKvkcÖvß 10 eq ii cö_g 5 eqi 100%, ciez x 3 eqi 50% Ges ciez x 2 eqi 25% Ki AeKvk myweav cövc n e wbw` ó gqv ` wb œv³ f Z AeKvVv gvi Î Ki AeKvk myweav cövc n e h_v:- deep sea port; elevated expressway; export processing zone; flyover; gas pipe line, Hi-tech park; Information and Communication Technology (ICT) village or software technology zone; Information Technology (IT) park; large water treatment plant and supply through pipe line; Liquefied Natural Gas (LNG) terminal and transmission line; mono-rail; rapid transit; renewable energy (e.g energy saving bulb, solar energy plant, windmill); sea or river port; toll road or bridge; underground rail; waste treatment plant; or any other category of physical infrastructure facility as the Government may, by notification in the official Gazette, specify. c~ e i 46we avivi Ab vb kz AcwiewZ Z i q Q Z e f Z AeKvVv gv cöwzôv bi cwi kvwaz g~ja bi cwigvy 10 j UvKv _ K e w K i 20 j UvKv wba viy Kiv n q Q 29

30 AvqKi Aa v ` ki 75 avivq ewy Z c wz Z Ges wba vwiz mg qi g a AvqKi wiuvb `vwl ji kz Av ivc Kiv n q Q Dc iv³ LvZ wfbœ Ab Kvb Lv Z Ki AeKvk myweav cö `q n e bv Ryb, 2011 Gi g a c e i 46we avivi Aaxb f Z AeKvVv gv myweav Pvjy Kiv n j H weav bi Av jv K Ki AeKvk myweav cövc n e G msµvší Av e` bi Rb GKwU wewae dig cöez b Kiv n q Q; Ges G aviv-mswkøó wewa ZI cö qvrbxq ms kvabx Avbv n q Q wkí Av qi Dci n«vmk Z nv i Kiv ivc msµvší GmAviI evwzj t Ryb, 2012 gqv ` KwZcq wkí cöwzôv Kiv n j n«vmk Z nv i Kiv iv ci weavb msµvší GmAviI bs 172- AvBb/AvqKi/2009, ZvwiL: 30 Ryb, 2009 evwzj Kiv n q Q d j n«vmk Z nv i Kiv ivc msµvší myweav bzzb Kvb wkí cöwzôvb cövc n e bv Z e H GmAviI - Z ewy Z wkí cöwzôvb 30 Ryb, 2011 Gi g a cöwzwôz n j evwzjk Z GmAviI - Z cö`ë n«vmk Z nv i Kiv ivc msµvší myweav cövc n e f Z AeKvVv gvi AeP qi nvi 2% t 3q Zdwm ji 3 bs c vivmövd ms kva bi gva g f Z-AeKvVv gv cöwzôv bi mzz, mok I d vbifvi Gi AePq fvzvi nvi 1% _ K 2% wba viy Kiv n q Q Gi d j f Z-AeKvVv gv cöwzôv bi mok, mzz I d vbifv ii Avq wba vi Yi Î 2% nv i AePq fvzv we ep n e G weavb Kiel _ K cö hvr n e Ki AeKv ki Rb bx Pi kz mg~n cwicvjb Ki Z n e t (K) cöwzôvbwu cvj v g Ui AvBb Øviv m ó Kvb K c v iu ewwi gvwjkvbvaxb Ges D³ eww KZ K cwipvwjz n Z n e D j L h, Gi cöavb Kvh vjq evsjv ` k Aew Z n Z n e A_ev, cöwzôvbwu Kv úvbx AvBb, 1994 Gi Aax b MwVZ Kvb Kv úvbxi gvwjkvbvaxb Ges Zv KZ K cwipvwjz n Z n e Kv úvbxwui iwróvw Awdm evsjv ` k Aew Z n Z n e Ges Kv úvbxi cwi kvwaz g~jab 10 (`k) j UvKvi Kg n Z cvi e bv (L) Kigy³ Av qi 30% m cöwzôv b A_ev Ab Kvb bzzb wkí cöwzôv b Ki AeKvk gqv `i g a A_ev gqv` kl niqvi 1 (GK) eq ii g a wewb qvm Ki Z n e G Qvov Kigy³ Av qi AviI 10% Avqel kl nihvi 3 (wzb) gv mi g a kqvi gv K U ZvwjKvfz³ Kv úvbxi kqvi µ q wewb qvm Ki Z n e G kz cwicvwjz bv n j G Aa v ` ki Ab Î hvb ejv _vkzk bv Kb Kigy³ NvwlZ D³ Av qi Dci AvqKi Av ivc hvm n e GLv b D j L h, Ki AeKvk fvmx D³ Kv úvbx hw` Kvb jf vsk NvlYv K i Z e, Dc i ewy Z kz Abyhvqx Kv úvbx K h cwigvy wewb qvm Kivi cö qvrb wqj Zv _ K NvwlZ jf vs ki mgcwigvy wewb qvm Kg Ki ji kz wu cwicvwjz n e (M) we` gvb Kv úvbx wef³ n q, cybm Vb K i, evsjv ` k e eüz n q Q Ggb Kvb hš cvwz vbvš wiz ev n vš wiz n q Kvb Kv úvbx MwVZ n j D³ Kv úvbx Ki AeKvk myweav cv e bv (N) wkí cöwzôvbwu RvZxq ivr ^ evw KZ K GZ`&D Ï k Aby gvw`z n Z n e 30

31 (O) cöwzôvb K evwywr Kfv e Kvh µg ïi Kivi 6 (Qq) gv mi g a RvZxq ivr ^ ev W wba vwiz di g Ki AeKv ki Rb Av e`bcî `vwlj Ki Z n e (5) G avivq hvb ejv _vkzk bv Kb Ki AeKvk fvmx cöwzôv bi Kvb D ` v³v cwipvjk hw` Aci Kvb Kv úvbxi cwipvjk nb I Ki AeKvk fvmx cöwzôvb hw` D³ Aci Kv úvbxi m ½ evwywr K jb `b K i Ges Ki AeKvk fvmx cöwzôv bi Ki wba viykv j hw` DcKi Kwgkbv ii wbku cözxqgvb nq h, Ab cöwzôvbwui Avq Kgv bvi D Ï k evrvi g~ j i Zzjbvq Kg ev ekx `v g `ªe µq-weµq Kiv n q Q Zvn j h eqi G ai Yi jb `b msmwvz n q Q H eqi Kigy³ myweav cöz vnvi Kiv n q Q e j a i bqv n e (6) cöwzôvb KZ K Ki AeKv ki Rb RvZxq ivr ^ ev W Av e`bcî `vwlj Kivi 45 (cqzvwj k) w` bi g a RvZxq ivr ^ evw wm vš cö`vb Ki e Ab _vq Av e`bwu gäyik Z e j we ewpz n e GLv b D j L h, Av e`bkvix K Kvb ïbvbxi my hvm bv w` q Av e`bcî cöz vlvb Kiv hv e bv (7) RvZxq ivr ^ ev W i wm v š zä Kvb Av e`bkvix wm vš cviqvi 4 (Pvi) gv mi g a c~btwe epbvi Av e`b Ki Z cvi eb Ges RvZxq ivr ^ evw hv mwvk e j g b K i Ggb wm vš MÖnY Ki Z cvi e (8) e emvq ev ckv Avq _ K hfv e Avq wbiƒcy Kiv nq GKB c wz Z G avivi Aax b cöwzôv bi Avq wbiƒwcz n e D j L h, G Î ïay mvaviy AePq Aby gvw`z n e (9) Ki`vZvi Ab Kvb Dr mi Avq _vk j Zv c _Kfv e wbiƒwcz n e Ges hw` Ki AeKvk fvmx cöwzôv bi wz wbiƒwcz nq Zvn j D³ wz H cöwzôv bi Av qi m ½ mgš^q Ki Z cvi e A_ev mgš^ qi Rb Ri Uvb Z cvi e Z e RvZxq ivr ^ evw KZ K Aby gvw`z Ki AeKvk gqv `i evb i G wzi Ri Uvbv hv e bv (10) mikvi KZ K Ab Kvbfv e wbw` ó Kiv bv n j wbgœwjwlz Î Ki AeKvk fvmx cöwzôv bi Avq Kigy³ e j we ewpz n e bv t (K) kqvi nvìvi K cö`ë Kvb jf vsk; (L) Kv úvbxi g~jabx Avq; (M) G Aa v ` ki 30 aviv Abyhvqx LiP Aby gvw`z bv niqvi d j D ~Z Avq (11) DcKi Kwgkbvi Kvb Ki eq ii Ki wba viykv j hw` D j wlz Kvb kz cwicvjb Kiv nqwb e j `L Z cvb Zvn j H eq ii Ki AeKvk myweav evwzj n q Q e j we ewpz n e Ges DcKi Kwgkbvi Av qi Dci Ki avh Ki Z cvi e (12) RvZxq ivr ^ evw KZ K Aby gv` bi 1 eq ii g a Kvb cöwzôvb Giƒc Aby gv`b evwzj Kivi Rb RvZxq ivr ^ ev W Av e`b Ki Z cvi eb Ges RvZxq ivr ^ evw hv Dchy³ e j g b K i miƒc Av `k w` Z cvi eb (13) RvZxq ivr ^ evw Rb ^v _ Giƒc Aby gv`b evwzj Ki Z cvi e (14) Ki AeKvk Av e`b Aby gv` bi c wz, cybwe epbv ev Ki AeKv ki m ½ m úwk Z h Kvb wel q RvZxq ivr ^ evw wewa cöyqb Ki Z cvi e A_ AvBb 2012 Gi gva g aviv 46B Z GKwU bzzb cövfvb mv ms hvrb K i XvKv, MvRxcyi, bvivqbmä I PÆMÖvg Rjvq vwcz ev qv dvwu jvbrvi I c Uªv Kwg Kj wkí K Ki AeKvk myweav cö`vb Kiv n q Q Ges 46C Z D jøwlz f Z AeKvVv gv myweav wnmv e Uvj mo Ki cvkvcvwk Uvj mzz K AšÍf y³ Kiv n q Q 31