MYcÖRvZš x evsjv `k mikvi evwyr gš Yvjq evsjv `k mwpevjq XvKv. Avg`vwb bxwz Av `k

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1 MYcÖRvZš x evsjv `k mikvi evwyr gš Yvjq evsjv `k mwpevjq XvKv Avg`vwb bxwz Av `k

2 Avg`vwb bxwz Av `k, m~pxcî µwgk bs Aa vq welq c ôv 1 cö_g Aa vq cöviw K 3 2 wøzxq Aa vq Avg`vwb msµvš mvaviy weavbvejx 5 3 Z Zxq Aa vq Avg`vwb msµvš wdm 12 4 PZz_ Aa vq wewea weavbvejx 14 5 câg Aa vq wkílv Z Avg`vwbi mvaviy weavbvejx 22 6 lô Aa vq evwywr K Avg`vwbKviKMY KZ K Avg`vwbi weavbvejx 31 7 mßg Aa vq mikvix Lv Z Avg`vwbKviKMY KZ K Avg`vwb 41 8 Aóg Aa vq B úvu UªW K Uªvj (AvBwUwm) KwgwU 42 9 beg Aa vq ^xk Z P ^vi Ae Kgvm GÛ BÛvwóª Ges UªW G mvwm qk bi eva Zvg~jK m`m c` 43 Page No.2

3 MYcÖRvZš x evsjv `k mikvi evwyr gš Yvjq Av `k ZvwiLt 8 gvn 1416 e½vã/21 Rvbyqvix 2010 wlª vã Gm,Avi,I bs- 22 AvBb/ Imports and Exports (Control) Act, 1950 (Act. XXXIX of 1950) Gi section 3(1) G cö`ë gzve j mikvi wbgœiƒc Av `k Rvix Kwij, h_vt- cö_g Aa vq cöviw K 1 msw ß wk ivbvg, cö qvm, gqv`, BZ vw` - (1) GB Av `k Avg`vwb bxwz Av `k, bv g AwfwnZ nb e (2) wfbœiƒc Dwj wlz bv nb j Bnv evsjv ` k mkj cökvi cy Avg`vwbi Î cö hvr nb e (3) Bnv Awej ^ Kvh Ki nb e Ges 2012 mv ji 30 Ryb ch š ejer _vwk et Z e kz _v K h, D³iƒc ZvwiL AwZµvšÍ nbevi ci bzzb Avg`vwb bxwz Av `k Rvix bv niqv ch ší Bnvi Kvh KiZv Ae vnz _vwk e (4) GB Av ` k hvnv wkqy _vkzk bv Kb mg q mg q A_ AvBb ev Ab Kvb AvB bi Aax b cöávcb weáwß ev Av ` k Avg`vwb msµvš mywbw` ó Kvb weavb Rvix Kiv nb j D³ weavb, GB Av ` ki mwnz mvgäm c~y bv niqv mv c, GB Av ` ki Dci cövavb cvb e 2 msáv - welq ev cöms Mi cwicwš Kvb wkqy bv _vwk j, GB Av ` kñ (1) ÒA Uªv cv evwyr A_ GBiƒc evwyr h Î Avg`vwbK Z Kvb c Y i YMZ gvb, cwigvy, AvK wzmn Kvb cökvi cwiez b e wz i K cy g~j Abybœ 5% Gi AwaK g~ j Z Zxq Kvb ` k ißvwb Kiv nq, hvnv e `i mxgvbvi evwn i Avbv hvb e bv, Z e Ab Kvb e ` ii gva g ißvwbi D Ï k evwyr gš Yvj qi Aby gv`bµ g GK e `i nb Z Ab e ` i cy cwienb Kiv hvb Z cv i; (2) ÒAvBbÓ A_ Imports and Exports (Control) Act, 1950 (Act. XXXIX of 1950); (3) ÒAvg`vwbKviKÓ A_ Importers, Exporters and Indentors (Registration) Order, 1981 Gi article 2(f) Z msávwqz Importers; (4) ÒAvg`vwb wbqš Y KZ c Ó A_ cöavb wbqš K Ges AvB bi Aaxb RvixK Z wewfbœ wewa I Av ` ki mswk ó weavb Abyhvqx jvb mý, cviwgu ev wbeüb mb`cî cö`v bi Rb gzvcövß Ab Kvb Kg KZ vi Bnvi AšÍfz ³ nb eb; (5) ÒAvg`vwbi wfwëó A_ GKRb wbewüz Avg`vwbKvi Ki kqvi wba viy Kwievi Rb M nxz kzkiv fvm, nvi A_ev m~î; (6) ÒAvg`vwb g~j Ó A_ evsjv ` ki e ` i A Uªv cv evwyr I cybt ißvwbi Rb Avg`vwbK Z c Y i wmgûgd ev wmgdavi g~j ; (7) ÒB Û UiÓ A_ Importers, Exporters and Indentors (Registration) Order, 1981 Gi article 2(g) Z msávwqz indentor; Page No.3

4 (8) ÒGBP Gm KvW b ^ió A_ c Y i kªyxweb vm m úwk Z AvU ev Z ZvwaK msl v wewkó GBP Gm KvW; (9) ÒGj, wmó ev ÓFYcÎÓ A_ GB Av ` ki Aax b Avg`vwbi D Ï k Bmy K Z FYcÎ (Letter of Credit); (10) ÒGj,wm A_ivB Rkb (Gj,wm,G) digó A_ FYcÎ Lywjevi Rb AbygwZ cö`v bi wba vwiz dig; (11) ÒwK qvwis GÛ diiqvww s G R U (wm GÛ Gd G R U)Ó ev Ó d«bu diiqvw vi (Gd Gd)Ó A_ GBiƒc e w³ ev cöwzôvb hvnviv wm GÛ Gd G R U ev Gd Gd wnmv e KvR Kwi Z Qt Z e kz _v K h, GBiƒc e w³ ev cöwzôv bi wu AvB b ^i _vwk Z nb e Ges 5(cuvP) eq ii g a Dwj wlz cöwzôv bi mkj Kvh µg Kw úduvivbrw nb Z nb e; (12) ÒLv` mvgmªxó A_ GBiƒc Lv` mvgmöx hvnv gvbyl KZ K mivmwi ev cöwµqvki Yi c i LvIqv nq; (13) ÒwbewÜZ Avg`vwbKviKÓ A_ Importers, Exporters and Indentors (Registration) Order, 1981 Gi Aaxb wbewüz Kvb Importer; (14) Òwbqwš Z c Y i ZvwjKvÓ A_ cwiwkó-1 G Dwj wlz Avg`vwb wbqwš Z c Y i ZvwjKv; (15) ÒcY Ó A_ Customs Act, 1969 (Act No.IV of 1969) Gi First Schedule G Dwj wlz cy ; (16) ÒcwiwkóÓ A_ GB Av ` ki mwnz ms hvwrz cwiwkó; (17) ÒcviwgUÓ A_ Avg`vwb wbqš Y KZ c KZ K Bmÿ K Z AbygwZcÎ, Avg`vwb cviwgu, wk qv iý cviwgu (QvocÎ), di Zi wfwë Z Avg`vwb cviwgu, ißvwb cviwgu ev, ÎgZ, ißvwb Z_v Avg`vwb cviwgu; (18) Ò cvlkó A_ wewb qvm evw ev evsjv `k G cvu cö mwms Rvb ( ecrv) ev wewmk ev ZuvZx mwgwzi gva g cwipvwjz n PvwjZ ZuvZ wk íi Î evsjv `k ZuvZ evw ; (19) Òcybt ißvwbó A_ vbxqfv e cybt cöwµqvki Yi gva g YMZgvb ev AvK wzi h Kvb GKwUi A_ev Df qi cwiez bc~e K wba vwiz mg qi g a Avg`vwbK Z cy Avg`vwb g~ j i mwnz b~ bzg 10% g~j ms hvrbc~e K ißvwb; (20) ÒcÖK Z e envikvixó A_ wbewüz Avg`vwbKviKMY e wz i K GBiƒc Kvb e w³, Mvôx, cöwzôvb, msn ev ms v hvnviv wb Ri e envi ev fv Mi Rb mxwgz cwigv Y Avg`vwb hvm cy (wk íi h KuvPvgvj cybtcöwµqvki Yi cö qvrb Av Q Dnv e ZxZ), GB Av ` ki kz c~iy mv c, Avg`vwb Kwi Z cv ib, wkš weµq ev n vš i Kwi Z cv ib bv; (21) ÒcÖavb wbqš KÓ A_ Imports and Exports (Control) Act, 1950 (Act. XXXIX of 1950) Gi section 2(a) Z msávwqz Chief Controller; (22) ÒcÖevmx evsjv `kxó A_ we ` k Kg iz ev emevmiz ˆe `wkk gỳ ªv DcvR bkvix evsjv `kx bvmwik; (23) ÒevwYwR K Avg`vwbKviKÓ A_ Importers, Exporters and Indentors (Registration) Order, 1981 Gi Aaxb wbewüz GKRb Avg`vwbKviK, whwb cybt cöwµqvkiy e wz i KB weµ qi Rb cy Avg`vwb K ib; Page No.4

5 (24) Ògrm ev cï ev cvlxi Lv` Ó A_ GBiƒc Lv` mvgmöx hvnv grm ev cï ev cvlxi Lv` wnmv e mivmwi Avg`vwb Kiv nq A_ev cöwµqvki Yi c i grm ev cï ev cvlx KZ K LvIqv nq; (25) ÒwjR dvbb vwýs Avg`vwbKviKÓ A_ Importers, Exporters and Indentors (Registration) Order, 1981 Gi Aaxb, we kl Î wnmv e wbewüz Avg`vwbKviKMY, hvnviv wkí, kw³, LwbR, K wl, wbg vy, hvbevnb Ges cö dkbvj mvwf m Lv Z BRviv `Iqvi Rb gwkbvix I BKzBc g U Avg`vwbi j mikvi KZ K Aby gvw`z; (26) Òwkí fv³v ev Industrial ConsumerÓ A_ Importers, Exporters and Indentors (Registration) Order, 1981 Gi Aaxb wkí Lv Zi Avg`vwbKviK wnmv e wbewüz Kvb 100% evsjv `kx wkí cªwzôvb Ges mswk ó cvlk KZ c i wbewüz we `kx wewb qvmkvix; (27) ÒmiKvix Lv Zi Avg`vwbKviKÓ A_ mikvix cöwzôvb ev Bbw wudu, mswewae ms v, Ki cv ikb Ges cvewjk wek we` vjq wøzxq Aa vq Avg`vwb msµvší mvaviy weavbvejx 3 cy Avg`vwb wbqš Y - GB Av ` ki Aaxb cy Avg`vwb wbgœewy Z Dcv q wbqwš Z nb e, h_vt- (K) GB Av ` k wfbœiƒc Dwj wlz bv nb j, wbqwš Z cy ZvwjKvq (cwiwkó-1) Dwj wlz Avg`vwb wbwl cy mvgmöx Avg`vwb Kiv hvb e bvt Z e kz _v K h, h mkj cy kz mv c Avg`vwb hvm, m mkj cy, D³iƒc kz vejx cvjb mv c, Avg`vwb hvm nb e [e vl v - Avg`vwb wbqwš Z cy ZvwjKv (cwiwkó-1) Gi ci cö`ë dzu bv U ewy Z cy vw` Avg`vwb wbwl cy mvgmöx ewjqv we ewpz nb e ] Dc-Aby Q` (1) G ewy Z cy vw` e ZxZ Ab vb cy vw` Aev a Avg`vwb hvm nb e Avg`vwb wbqwš Z cy ZvwjKvq (cwiwkó-1) ewy Z Kvb c Y i, Avg`vwb hvm Zv wbiƒc Yi Î, ey bv Ges Dnvi mswk ó GBP Gm Kv Wi g a ˆemv` k cwijw Z nb j mswk ó c Y i ey bvb cövavb cvb e 4 Avg`vwb wbqš Yi kz vejx - GB Av `k Kvh Ki nbevi c~ e ev GB Av ` k wbqwš Z ZvwjKvfy³ niqvi ev Ab Kvb weavb Av iv ci Kvi Y hw` Kvb c Y i Avg`vwb wbqwš Z nbqv _v K, Zvnv nb j D³ wbqš Y wbgœewy Z kz mv c nb e, h_v tñ (K) vbxq Kvb wkí cöwzôv bi ^v_ msi Yi D Ï k we kl Kvb c Y i Avg`vwb wbqwš Z Kiv nb j mswk ó cvlk ev evsjv `k U vwid Kwgkb D³ cöwzôvb KZ K cy Drcv` bi welqwu K Vvifv e wbqwgz gwbui Kwi e; cöwzôvb (Protected Industry) we kl Kwiqv hvnviv Òms hvrb Kv RÓ wb qvwrz Zvnvw`M K mwµqfv e Ges mz i cömwzkxj Drcv` b hvb Z nb e; KuvPvgv ji g~j e w A_ev wewbgq nvi n«vm cviqvi KviY e wzz hw` Kvb c Y i g~j e w cvq A_ev Avš R vwzk evrv i KuvPvgv ji g~j hzuzkz e w cvbqv Q Zvnv A c v Zzjbvg~jKfv e hw` vbxqfv e Drcvw`Z c Y i g~j AmgvbycvwZK nv i e w cvq Zvnv nb j, mswk ó cvlk ev evsjv `k U vwid Kwgk bi mycvwi ki wfwë Z Avg`vwbi Dci Av ivwcz wbqš Y cöz vnvi Kiv hvb e; Page No.5

6 (N) (O) BmivBj nb Z A_ev H ` k Drcvw`Z Kvb cy Avg`vwb hvm nb e bv Ges H ` ki czvkvevnx Rvnv RI Kvb cy Avg`vwb Kiv hvb e bv; Kvb c Y i Avg`vwb wbwl KiY A_ev evav-wb la Av iv ci wm vš m ú K hw` KvnviI Kvb AvcwË _v K, Zvnv nb j D³ e w³ ev cöwzôvb welqwu evsjv `k U vwid Kwgk bi wbku Dc vcb Kwi e Ges U vwid Kwgkb welqwu cix vi ci mycvwik AvKv i evwyr gš Yvj q we epbvi Rb ck Kwi e 5 cy Avg`vwbi mvaviy kz vejx - (1) GBP,Gm, KvW b ^ ^i- cy Avg`vwbi Î Customs Act, 1969 (Act. No. IV of 1969) First Schedule G wjwlz nvi gvbvbrw c wz Z c Y i kªyxweb vm m úwk Z Abÿ b AvU msl vwewkó GBP, Gm, KvW b ^i e envi eva Zvg~jK Kwi Z nb et Z e kz _v K h, mwvkfv e c Y i GBP, Gm, KvW b ^i D j L bv Kwiqv Kvb e vsk Gj wm A_ivB Rkb dig Bmz Kwi Z ev FYcÎ Lywj Z cvwi e bv (2) Avi,I,Avi (Right of Refusal) wfwëk AbvcwËi cö Ö qvrbxqzv- (K) cvewjk m±i G RÝx KZ K Aev a Avg`vwb hvm Kvb cy Avg`vwbi Rb Kvb KZ c nb Z Avi,I,Avi wfwëk AbvcwË MÖn Yi cö qvrb bvbt Z e kz _v K h, wbqwš Z ZvwjKvq ev kz hy³ Kvb cy cvewjk m±i G RÝx KZ K Avg`vwbi cö qvrb nb j wkí gš Yvj qi AbvcwË ev, ÎgZ, cvlk gš Yvjq ev wefvm A_ev Df qi AbvcwËi wfwë Z evwyr gš Yvj qi c~e vbygwz MÖnY Kwi Z nb e; ˆe `wkk mvnvh cyó Aby gvw`z cök íi Pzw³c Î D j L _vwk j Avg`vwb wbqwš Z ZvwjKvi Aš f y³ cy Avg`vwbi Î mswk ó gš Yvjq, wefvm, `ßi ev ms v D³ cök íi we vwiz weeiy, Pzw³c Îi mswk ó weavb BZ vw` D j Lµ g Avg`vwbZe c Y i weeiy, GBP, Gm, KvW b ^i, cwigvy ev msl v I g~j D j Lµ g AbygwZ cö`v bi e vcv i wm vš MÖn Yi Rb cöz qyk Z ZvwjKv evwyr gš Yvj q cöiy Kwi e (3) cö ÖvK-RvnvRxKiY cwi`k b- (K) GB Av ` k h mkj cy Avg`vwbi Î cövk-rvnvrxkiy kz iwnqv Q Zvnv Aek B cöwzcvjb Kwi Z nb e; wfbœiƒc Dwj wlz bv nb j cy Avg`vwb-ißvwbi Î The Bangladesh Flag Vessels (Protection) Ordinance, 1982 (Ord. No. XIV of 1982) gvzv ek cy RvnvRxKiY Kiv hvb e (4) cö ÖwZ hvmxzvg~ ~jk nv i Avg`vwb- (K) me vwak cöwz hvwmzvg~jk g~ j cy Avg`vwb Kwi Z nb e Ges Avg`vwbKviK Avg`vwbK Z cy eve` cö`ë ev cö `q g~j msµvš `wjj-` v er h Kvb mg q Avg`vwb wbqš Y KZ c i wbku `vwlj Kwi Z eva _vwk e; emikvix Lv Z AevwiZ (untied) cy mvnv h i Aax b Avg`vwbi Î Aš Zt `ybwu Drm ` ki Ab~ b wzbwu mieivnkvix ev Bb W Ui Gi wbku nb Z `icî MÖnY Kwiqv me v c v cöwz hvwmzvg~jk g~ j i cy Avg`vwb Kwi Z nb et Z e kz _v K h, GK j UvKv ch š FYcÎ Lvjvi Î GB kz cö hvr nb e bv; Page No.6

7 mikvix Lv Z cöwz hvwmzvg~jk nv i Avg`vwbi Î, cy Avg`vwbi Rb FYcÎ Lvjvi c~ e Zzjbvg~jK evrvi `i hvpvb Gi D Ï k `icî AvnŸvb Kwi Z nb e Ges me v c v cöwz hvmxzvg~jk nv i cy Avg`vwb Kwi Z nb e; (5) wmgûgd ev wmgdavi, wmwcwu, GdIwe, wmavbgd, wmavbwc, wwggd, wwbgm, wwbwkd Ges wwwwbd wfwë Z Avg`vwb- (K) wmgûgd ev wmgdavi, wmwcwu, GdIwe, wmavbgd, wmavbwc, wwggd, wwbgm, wwbwkd Ges wwwwbd wfwë Z Rj, j I AvKvk c _ cy Avg`vwb Kiv hvb et (N) (O) Z e kz _v K h, GdIwe wfwë Z Avg`vwbi Î mswk ó Avg`vwbKviK K GZ`msµvšÍ ˆe `wkk gỳ ªv wewagvjv h_vh_fv e gvwbqv Pwj Z nb e; wmavbgd ev wmavbwc wfwë Z Kvb cökvi cy evwyr gš Yvj qi c~e vbygwz e wz i K Avg`vwb Kiv hvb e bv, hw` bv mswk ó we `kx FYPzw³ ev cökí Pzw³ Z wmavbgd ev wmavbwc wfwë Z Avg`vwbi Rb mywbw` ó kz _v K; Kvb cöevmx evsjv `kx Zvnvi AwR Z ˆe `wkk gỳ ªvq I we `kx wewb qvmkvix BKz BwU kqvi As ki K vwcuvj gwkbvix I KuvPvgvj wmavbgd ev wmavbwc wfwë Z cöiy Kwi Z cvwi e; webv g~ j cöwize cy ev Dcnvi mvgmöx wmavbgd ev wmavbwc wfwë Z cöiy Kiv hvb e; FYcÎ Lvjvi c~ e mvaviy exgv K c v ikb ev mikvi KZ K Aby gvw`z Kvb BÝÿ iý Kv úvbx nb Z cö qvrbxq BÝÿ iý Kfvi bvu µq Kwi Z nb e (6) Kvw Uª ª Ae AwiwRb D j Lµ g Avg`vwb- (K) mkj cökvi Avg`vwbi Î cy, c Y i gvok, cvî Ges Kb UBbv ii Mv q Kvw Uª Ae AwiwRb my úófv e D j L _vwk Z nb e; (N) (O) (P) ißvwbkvik mswk ó mikvi, Aby gvw`z KZ c ev ms v KZ K Bmÿ K Z Drm `k ÒKvw Uª Ae AwiwRbÓ msµvš mb`cî Avg`vwb msµvš `wjjvw`i ms M cy Lvjv mi mgq ïé KZ c i wbku Aek B `vwlj Kwi Z nb et Z e kz _v K h, Kqjv I ißvwbgylx cvlvk wk íi Î ÒKvw Uª Ae AwiwRbÓ Gi GB kz cö hvr nb e bv; Zzjv Avg`vwbi Î cöwz e ji Mv q ÔKvw Uª Ae AwiwRbÕ D j L Kiv cö qvrb nb e bvt Z e kz _v K h, dvb Uv m vwbuvix mvwu wd K U ÔKvw Uª Ae AwiwRbÕ D j L _vwk Z nb e; Foreign Exchange Regulation Act, 1947 (Act. VII of 1947) Gi weavb gvzv ek Ges evsjv `k e vsk I evwywr K e vsk KZ K Av ivwcz kz mv c h mg kzfvm ißvwbgylx wkí cöwzôvb ïé KZ c KZ K ^xk Z mb mkj wkímn Ab vb wk íi KvuPvgvj Avg`vwbi Î ÔKvw Uª Ae AwiwRbÕ- D j L Kivi cö qvrb nb e bv; Aluminium Ingot. Zinc Ingot mn Ab vb Non-ferrous Ges Ferrous metals Avg`vwbi Î ÔKvw Uª Ae AwiwRbÕ- D j L Kivi cö qvrb nb e bv; QvZK wm g U KviLvbvi Rb KuvPvgvj wnmv e Pzbv cv_i Avg`vwbi Î wewfbœ Pvjvb ev j U i¾yc _ Avg`vwbK Z Ges bš-c _ Avg`vwbK Z Pzbv cv_ ii Rb i¾yc _ cwienyk Z mieivn ZvwjKv gvzv ek Ges bš-c _i Î FYc Î Dwj wlz cwigv Yi Page No.7

8 Rb cö Z K Pvjvb ev j Ui cwie Z ißvwbkvik mswk ó mikvi, Aby gvw`z KZ c ev ms v KZ K Bmÿ K Z Drm `k ÕKvw Uª Ae AwiwRbÕ msµvš mb`cî cy Lvjv mi mgq ïé KZ c i wbku GKevi `vwlj Kwi jb Pwj e (7) Avg`vwbKvi Ki bvg, wvkvbv I wu,avb b ^ ^i wjwce KiYwbgœwjwLZ Avg`vwb e ZxZ Ab vb Î Avg`vwbK Z gvjvgvj me e nr h c v KU, gvok, wubrvz gvok, m vk c vk, D Wb e ev Ab vb c v K U Avg`vwb Kiv nb e Dnvi b~ bzg kzkiv `yb fv Mi Dci Avg`vwbKvi Ki bvg, wvkvbv I wu AvB b ^i A gvpbxq Kvwj Øviv wjwce ev Qvcv bv _vwk Z nb e, h_vtñ (K) evé AvKv i gvokwenxb Ae vq c Y i Î; cöwz Pvjv b 5000 (cuvp nvrvi) gvwk b Wjvi g~j ch š c Y i Î; mikvix Lv Z Avg`vwbi Î; (N) ˆe `wkk mvnvh cyó Aby gvw`z cök íi Rb Avg`vwbi Î; (O) Avg`vwb bxwz Av ` k cö`ë weavb gvzv ek webvg~ j bgybv, weávcb mvgmªx I 1000 (GK nvrvi) ev Zvi Kg gvwk b Wjvi g~ j i Dcnvi mvgmöxi Î; (P) UªvÝdvi Ae iwm WÝ e v MR (Avg`vwb) wewagvjv, 2000 Gi AvIZvq cöwiz c Y i Î; (Q) cök Z e envikvix KZ K Avg`vwbi Î; (R) `~Zvevmmg~n KZ K Avg`vwbi Î; (S) e ÛW Iq vi nvd Ri AvIZvq 100% ißvwbgylx wkí cöwzôvb KZ K Avg`vwbi Î; (T) di Zi wfwë Z cy vw` Avg`vwbi Î; (U) cy vw` ißvwb Z_v Avg`vwbi Î; (V) A Uªv cv c wz Z Avg`vwbi Î; (W) wewfbœ wk v cöwzôvb ev `vze cöwzôvb ev nvmcvzvj KZ K Avg`vwbi Î; (X) cöevmx KZ K cöwiz c Y i Î 5(K) A _ i Drm - wbgœewy Z Dr mi AvIZvq cy Avg`vwb Kiv hvb e, h_vt- (A) bm`- (K) bm` ˆe `wkk gỳ ªv (evsjv `k e vs Ki ˆe `wkk gỳ ªv wnmv ei w wz); cöevmx evsjv `kx `i ˆe `wkk gỳ ªv wnmve; ˆe `wkk A_ mvnvh (cy mvnvh, FY, Abỳ vb); (N) cy wewbgqñ evu vi Ges we kl evwyr Pzw³ (Gm,wU,G) (Av) (B) (C) evwywr K Avg`vwbKviK I wkí cöwzôvb Zvnv `i Rb evu vi Ges Gm,wU,GÕi Aax b NvwlZ wfwë Abymv i wbr wbr cövc wnm vi e envi Kwi Z cvwi e; mikv ii mywbw` ó c~e vbygwzµ g m úvw`z emikvix Lv Zi we kl evwyr Pzw³i (Gm,wU,G) Aax b cy Avg`vwb mikvi KZ K wba vwiz c wz Z Kiv hvb e; Kej ez gv b ejer Pzw³mg~ ni gqv` Aemvb bv niqv ch š `dv (A) Gi Dc-`dv (N) Gi weavb cö hvr nb e 6 Avg`vwb e q Lv Z A _ i e e v - wfbœiƒc Dwj wlz bv nb j, cöavbzt bm` A _ i Aax bb Avg`vwbKviKMY K Avg`vwb Kwi Z nb e 7 Avg`vwb c wz - cy Avg`vwbi c wz nb e wbgœiƒc, h_vtñ (1) Avg`vwb jvb mý Abvek KÑ wfbœiƒc wb ` k bv _vwk j Kvb cy Avg`vwbi Rb Avg`vwbi jvb mý cö qvrb nb e bv Page No.8

9 (2) Gj, wm, G, di gi gva g Avg`vwbÑ wfbœiƒc wb ` k bv _vwk j, A _ i Drm wbwe k l e vs Ki gva g Avg`vwbi Î (Gj,wm, e vsk WªvdU, iwg UÝ BZ vw`) Gj,wm,G, dig Avek K nb e (3) FYc Îi gva g Avg`vwbÑ wfbœiƒc wb ` k bv _vwk j, ïay AcÖZ vnvi hvm FYcÎ (Gj,wm) Lywjqv Avg`vwb Kwi Z nb et Z e kz _v K h, `ª Z cpbkxj Lv` `ªe UKbvd ïé k bi gva g Avg`vwbi Î cöwz Pvjv b gvwk b Wjvi `k nvrvi nb Z c bi nvrvi ch š g~j mxgv, Ab vb j c _ Avg`vwbi Î gvwk b Wjvi cuvp nvrvi nb Z mvz nvrvi cuvpkz g~j mxgv Ges mikvi KZ K mgq mgq wba vwiz g~j mxgvi wbz cö qvrbxq Lv` mvgmöx I wkí KviLvbvq e eüz KuvPvgvj I g~jabx hš cvwz Avg`vwbi Î g~j mxgv wbwe k l FYcÎ Lvjvi cö qvrb nb e bvt Av iv kz _v K h, GB c wzi AvIZvq Dc-Aby Q` (6) G Dwj wlz kz vejx GKBfv e cö hvr nb e Ges Avg`vwbKviK K Aby gvw`z wwjvi e vs K FYcÎ e wz i K Avg`vwbi Rb wbewüz nb Z nb e (4) FYcÎ bv Ly ywjqv Gj,wm,G di gi gva g Avg`vwb- wbgœwjwlz Îmg~ n FYcÎ bv Lywjqv Gj,wm,G, di gi gva g Avg`vwb Kiv hvb e, h_vt- (K) mvbu WªvdU A_ev BD RÝ we ji wfwë Z cȳ K, Rvb vj, g vmvwrb I mvgwqkx Avg`vwb; evsjv `k nb Z g~j cwi kva Kwiqv evrmwik AbwaK 50,000 (câvk nvrvi) gvwk b Wjvi g~ j i h Kvb Avg`vwb hvm cy, Z e gvqvbgvi nb Z- (A) avb, Mg, f~æv, mqvweb Zj, cvgi qj, cuqvr I gvq Avg`vwbi Î GKK Pvjv b AbwaK 20,000 (wek nvrvi) gvwk b Wjvi I Ab vb c Y i Î 10,000 (`k nvrvi) gvwk b Wjvi, Ges (N) Page No.9 (Av) mikvix e e vcbvq Pvj Avg`vwbi Î GKK Pvjv b AbwaK 2.00 (`yb) wgwjqb gvwk b Wjvi ch ší FYcÎ e ZxZ Avg`vwb Kiv hvb e Ges GB Î evrmwik m e v P 50,000 (câvk nvrvi) gvwk b Wjvi Gi mxgv cö hvr nb e bv h mkj cy mvnvh, FY I Abỳ v bi Aax b FYcÎ e wz i K Avg`vwbi Rb mywbw` ó µq c wz iwnqv Q; Ges ^xk Z Jla wkí KZ K e vsk Wªvd Ui gva g cwipvjk, Jla cökvm bi Aby gv`bµ g Drcvw`Z Jl ai gvb wba viy Kv R e envh ÒB Uvib vkbvj KwgK vj idv iýó (5) Avg`vwb cviwgu Ges we kl Î wk qv iý cviwgu (Rwigvbvmn Lvjv mi wbwg Ë) Gi gva g Avg`vwb- wbgœwjwlz Îmg~ n Gj,wm,G dig Gi A_ev FYcÎ Lywjevi cö qvrb nb e bv, Z e Avg`vwbKviK K Avg`vwb cviwgu ev, ÎgZ, wk qv iý cviwgu MÖnY Kwi Z nb e, h_vtñ (K) BD b v Kycb mgc b Kwiqv cȳ K, Rvb vj, g vmvwrb, mvgwqkx Ges ˆeÁvwbK I M elyvmv ii hš cvwz Avg`vwb; wbgœewy Z Îmg~ n Avq nb Z cwi kva (Pay as you earn scheme) cök íi Aaxb Kej evsjv `k e vs Ki Qvoc Îi wfwë Z Avg`vwb, h_v tñ (A) Avg`vwb hvm b~zb Ges AbwaK 10 (`k) erm ii cyivzb c v U Ges gwkbvix;

10 (Av) (B) (C) (D) Page No.10 b~zb A_ev AbwaK 5(cvuP) erm ii cyivzb ev wikwûkû gui Mvox; h Kvb cwigvy cwieny gzvm úbœ b~zb A_ev AbwaK c bi erm ii cyivzb wiwd«rv i UW RvnvRmn B úvz A_ev Kv Vi Zix gvjevnx I hvîxevnx RvnvRt Z e kz _v K h, mgỳ ªMvgx Rvnv Ri Î AbwaK cuwpk ermi cyivzb RvnvRI Avg`vwb hvm nb e; Dchy³ KZ c i QvocÎ MÖnY Kwiqv ißvwbgylx wkí c v U Ges gwkbvix; mgy `ª gvq aivi Rb b~zb A_ev AbwaK 25 (cuwpk) erm ii cyivzb RvnvR I Uªjvit Z e kz _v K h, GB cök íi Aaxb Avg`vwbi Aby gv`b cö`vbkvix KZ c mswk ó Aby gv`b c Îi Kwc cöavb wbqš Ki wbku cöiy Kwi eb Ges Avg`vwbKviKMY cy Avg`vwbi Rb cö qvrbxq KvMRcÎ mnkv i cöavb wbqš Ki wbku c~e vbygwzi Rb Av e`b Kwi eb; we `k nb Z cöz vmz hvîx KZ K e v MR i jmg~ ni AvIZvq wbw` ó cwigvy ev g~ j i AwZwi³ cy Avg`vwb hw` D³ Avg`vwbK Z cy mswk ó e v MR i ji Aaxb Avg`vwb hvm nq; (N) bgybv, weávcb mvgmöx Ges Dcnvi `ªe Avg`vwb msµvší Aby Q` (12) Z Dwj wlz weav b ewy Z gvîvi AwaK cwigvy webv g~ j i bgybv, weávcb mvgmöx Ges Dcnvi `ªe vw` Avg`vwb; (O) (P) (Q) ïay flr Ges Jlavw` evbvm c wz Z GB k Z Avg`vwb h, mswk ó Avg`vwbKviKMY D³ Avg`vwbi myweav fv³vmy K fvm Kwi Z w` Z eva _vwk eb GB D Ï k cwipvjk, Jla cökvmb h_vh_ c wz D veb Kwi eb; `kx-we `kx hš_ D ` v M I 100% we `kx D ` v M vwcz ev vwcze Aby gvw`z wk íi we `kx Askx`v ii g~jab wnmv e K vwcuvj gwkbvix I hš vsk Avg`vwb; cviwgu nb Z mywbw` ófv e Ae vnwz `Iqv nq bvb GBiƒc Ab vb cy Avg`vwb (6) wejw ^ ^Z g~ ~j cwi kv ai ( WdvW c g U) wfwë Z A_ev mieivnkvixi F Yi wecix Z Avg`vwb- GB Av ` k ewy Z wewawb la mv c evsjv `k e vsk KZ K wewae c wzi wfwë Z wejw ^Z g~j cwi kv ai gva g A_ev mieivnkvixi F Yi wecix Z gvjvgvj Avg`vwb Kiv hvb e; (7) mivmwi we ` k g~ ~j cwi kv ai gva g Avg`vwb- ïay cöevmx evsjv `kx KZ K mivmwi we ` k g~j cwi kv ai gva g h Kvb Avg`vwb hvm cy g~j mxgv wbwe k l evsjv ` k emevmiz evsjv `kxi bv g cöiy Kiv hvb e Ges cövc Ki bvg I wvkvbv Avg`vwb msµvš `wj j D j L Kwi Z nb e, GBiƒc Î- (K) Avg`vwb wbqš Y KZ c i Kvb AbygwZ ev Avg`vwb cviwgu cö qvrb nb e bv; ˆe `wkk gỳ ªv DcvR bkvix wnmv e H ` ki evsjv `k `~Zvev mi cöz qycî `vwlj Kwi Z nb e, GB cöz qyc Î cöi Ki cvm cvu b ^i, ckv, evrmwik Avq, we ` k Ae v bi gqv` BZ vw` D j L _vwk Z nb e; Ges g~j cwi kv ai iwm ` `~Zvev mi cöz qy _vwk Z nb e

11 (8) FYcÎ Lvjvi mgqmxgv- (K) wfbœzi wb ` k bv _vwk j, bm` A _ Avg`vwbi Î mkj Avg`vwbKviK K Gj,wm,G dig Rvwi/wbeÜ bi GKkZ câvk w` bi g a FYcÎ Lywj Z nb et Z e kz _v K h, cöavb wbqš K Avg`vwb I ißvwb D³ mgqmxgv Dchy³ gqv` ch š ewa Z Kwi Z cvwi eb; Page No.11 we `kx FY ev Abỳ vb wnmv e Ges evu vi/gm wu G Gi Aaxb cöavb wbqš K KZ K NvwlZ mgqmxgvi g a FYcÎ Lywj Z nb e (9) cy RvnvRxKiY mgqmxgv- (K) wfbœiƒc wb ` k bv _vwk j, e vsk KZ K Gj,wm,G dig Rvixi ZvwiL A_ev evsjv `k e vs Ki wbeüb BDwbU KZ K Gj,wm,G dig wbeübki Yi ZvwiL nb Z hš cvwz Ges hš vsk Avg`vwbi Î m Zi gvm Ges Ab vb mkj c Y i Î bq gv mi g a cy RvnvRxKiY Kwi Z nb e; cy FY ev Abỳ vb Ges GKvD U UªW G v iä g U/KvD Uvi UªW G v iä g U Gi Aaxb Avg`vwbi Î cöavb wbqš K KZ K NvwlZ mgqmxgvi g a cy RvnvRxKiY Kwi Z nb e; Avg`vwbKvi Ki wbqš Y ewnf ~Z cwiw wzi Kvi Y Kvb cy wba vwiz mgqmxgvi g a RvnvRxKiY Kiv m e bv nb j mswk ó cwiw wz we epbvq Yv Yi wfwë Z cöavb wbqš K RvnvRxKi Yi mgqmxgv Dchy³ gqv `i Rb ewa Z Kwi Z cvwi eb (10) wb laváv ev eu uvav-wb la Av iv ci ci FYc Îi Dci wewa-wb la- Kvb c Y i Avg`vwb wbwl A_ev kz hy³ ewjqv NvwlZ nb j g bvbxz e vsk A_ev Avg`vwb wbqš Y KZ c mb c Y i Rb c~ e i Lvjv FYc Îi Rb RvnvRxKi Yi mgqmxgv ea b A_ev FYc Îi ms kvab A_ev c Y i g~j ev cwigvy e w Kwi Z cvwi e bv (11) Gj,wm,G di gi mwnz h mkj `wjjcî `vwlj Kiv Avek K- mikvix Ges emikvix Dfq Lv Zi Avg`vwbKviKMY FYcÎ Lywjevi Rb Gj,wm,G, di gi mwnz wbgœwjwlz `wjjcî Zuvnv `i g bvbxz e vs K `vwlj Kwi eb, h_vtñ (K) Avg`vwbKviK KZ K h_vh_fv e ^v wiz FYcÎ `ilv dig; B Û Ui KZ K gvjvgv ji Rb cö`ë Bb W U A_ev we `kx mieivnkvix cö`ë cövdigv Bbf qm, hvnv cö hvr ; Ges BbwmI iý Kfvi bvu (12) mikvix Lv Zi Avg`vwbKviKMY KZ K h mkj AwZwi³ KvMRcÎ `vwlj Kiv Avek K- Dc-Aby Q` (11) G ewy Z KvMRcÎvw`i AwZwi³ wnmv e cökvmwbk gš Yvjq ev wefvm ev, ÎgZ, KZ c i gäyixc Îi mz vwqz cöwzwjwc mikvix Lv Zi Avg`vwbKviKMY K `vwlj Kwi Z nb e (13) emikvix Avg`vwbKviKMY KZ K h mkj AwZwi³ KvMRcÎ `vwlj Kiv Avek KÑ Dc-Aby Q` 11 G ewy Z KvMRcÎvw` QvovI wbgœwjwlz KvMRcÎvw` emikvix Lv Zi Avg`vwbKviKMY K `vwlj Kwi Z nb e, h_vtñ (K) wbeübk Z vbxq ewyk I wkí mwgwz A_ev wbwlj evsjv `k wfwëk Zvi wbr e emvi cöwzwbwaz Kvix mswk ó UªW G mvwm qkb nb Z Dnvi ˆea m`m wnmv e cöz qycî; mswk ó A_ erm ii Rb bevqbk Z Avg`vwb wbeüb mb`cî;

12 (N) (O) (P) (Q) Page No.12 Avg`vwbKviK c~e ez x erm ii AvqKi cwi kva Kwiqv Qb A_ev AvqKi wiuvy `vwlj Kwiqv Qb GB g g wzb cö NvlbvcÎ; e w³mz e envi e ZxZ Ab D Ï k Avg`vwbi Î U v AvB WbwUwd Kkb b ^i (wu AvB Gb) MÖn Yi cögvycî; GB Av ` ki Aaxb cöavb wbqš K KZ K wewfbœ mgq RvwiK Z mikvix weáwß A_ev wb ` ki gva g PvIqv nbqv Q GBiƒc KvMRcÎ; GB Av `k Abyhvqx cö qvrbxq Ab h Kvb KvMR ev `wjjcî; mvaviy exgv K c v ikb ev evsjv `kx BÝy iý Kv úvbxi Kfvi bvu Ges Dnvi wecix Z ó v úhy³ exgv cwjwm, hvnv cy Lvjv mi mgq ïé KZ c i wbku `vwlj Kwi Z nb e (14) Gj,wm,G ev Gj, wmõi kz ev wbqg jsnbñ (K) g bvbxz e vsk KZ K Gj,wm,G dig Bmÿ KiY Ges Zvnv Aby gvw`z wwjvi e vs K wbeüb, hiƒc cö hvr, Ges FYcÎ Lvjvi c~ e ev Gj,wm,G dig ev Gj,wmÕi gqv` kl niqvi ci gvjvgvj RvnvRRvZ Kiv nb j Zvnv GB Av `k jsnbµ g Avg`vwb wnmv e MY nb e; wg_ v A_ev mwvk b n GBiƒc Z_ cö`vb Kwiqv A_ev RvwjqvwZi gva g cövß Gj,wm,G dig A ea Ges evwzj ewjqv MY nb e; (15) Bb W U Ges cö Övdigv Bbf q mi wecix Z Avg`vwbÑ wbewüz vbxq Bb W Ui KZ K RvwiK Z Bb W U A_ev we `kx Drcv`bKvix ev we µzv ev mieivnkvix KZ K RvixK Z cövdigv Bbf q mi wecix Z FYcÎ cöwzôv Kiv hvb e (16) Gj, wm, G di gi Î e vskmg~ ~ ni Aby ymiyxq c wzñ Gj,wm,G dig MÖnY ev Rvwi Kivi Î e vskmg~n K wbgœewy Z c wz AbymiY Kwi Z nb e, h_v tñ (K) g bvbxz e vsk KZ K Gj,wm,G dig MÖ ÖnYtÑ (A) emikvix Lv Z ^xk Z wkí cöwzôvb Ges wbewüz evwywr K Avg`vwbKviKMY KZ K gvjvgvj Avg`vwbi D Ï k FYcÎ Lvjvi Rb Gj,wm,G dig I Avbylw½K KvMR-cÎvw` Zvnv `i wbr wbr g bvbxz e vs K `vwlj Kwi Z nb e; (Av) (B) (C) emikvix mkj Avg`vwbKvi Ki wbku nb Z Gj,wm,G dig MÖnY Kwievi mgq g bvbxz e vsk GB g g wbwðz nb e h, mswk ó Avg`vwbKvi Ki ˆea Avg`vwb wbeüb mb`cî (AvB,Avi,wm) iwnqv Q, mswk ó A_ erm ii Rb cö `q bevqb wd h_vh_fv e cwi kva Kiv nbqv Q Ges mswk ó UªRvix Pvjv bi weeiy D³ Avg`vwbKvi Ki AvB,Avi,wmÕ Z h_vixwz ikw Kiv nbqv Q emikvix Lv Zi Kvb Avg`vwbKviK K AvB,Avi,wm nb Z mywbw` ófv e Ae vnwz cö`vb Kiv bv nb j ˆea A_ev eafv e bevqbk Z AvB,Avi,wm e ZxZ Zvnvi Gj,wm,G dig MÖnY Kiv hvb e bv A_ev FYcÎ Lvjv hvb e bv; jc _ cy Avg`vwbi Î evsjv ` k Mš e je `i mswk ó FYc Î mywbw` ófv e D j L Kwi Z nb e; bzzb wkí vc bi D Ï k K vwcuvj gwkbvix Ges cöv_wgk hš vsk Avg`vwbi Rb Avg`vwb wbeüb mb`cî (AvB,Avi,wm) QvovB Gj,wm Lvjv hvb e GBiƒc Î cöavb wbqš Ki wbku nb Z AvB,Avi,wm

13 Ae vnwz cî MÖn Yi cö qvrb nb e bv Aeva m±ify³ wkí cöwzôv bi Î bm` ˆe `wkk gỳ ªvq K vwcuvj gwkbvix I hš vsk Avg`vwbi Rb cvl Ki Kvb AvbyôvwbK Aby gv`b c Îi cö qvrb nb e bv; (N) (O) (P) (Q) (D) we `kx wewb qvmkvix cöwzôvb KZ K K vwcuvj gwkbvix I hš vsk Avg`vwb eve` e q wewb qvmkvix `i BKz BwUi Ask nb Z bm` ˆe `wkk gỳ ªvq cwi kvwaz nb e g g mswk ó e vs Ki mb`cî cö qvrb nb e; GBP Gm KvW b ^ ^i wjwce KiYÑ h_vh_fv e GBP, Gm, KvW b ^i wjwce bv Kwiqv e vsk Kvb Gj,wm,G dig A_ev Gj,wm Kvh Ki Kwi e bv Zdwmjx e vsk wj Dc iv³ e e v cvjb Kwi Z Q wk bv m wel q evsjv `k e vsk gwbui Kwi e; Gj,wm,G dig wbeübñ Gj,wm A_ev Gj,wm e wz i K Avg`vwbi Î Gj,wm,G dig Bmÿ Kvix Aby gvw`z wwjvi e vsk GjwmG dig wbeüb m úv`b Kwiqv GjwmG di gi evsjv `k e vsk Kwc g~j cwi kv ai ci gvwmk weeiyxi mwnz evsjv `k e vsk, Avg`vwb I ißvwb cöavb wbqš Ki Kvh vjq, Avg`vwbKviK Ges ïé KZ c i wbku `vwlj Kwi e Ges 1 (GK) Kwc wb R msi Y Kwi e wwjvi e vsk KZ K Gj,wm,G dig wjwce Ki Yi mkj Z_ vw` GKwU weeiyx AvKv i evsjv `k e vs Ki mswk ó Kvh vj q gvwmk wfwë Z `vwlj Kwi Z nb e; mikvix eiv Ïi wecix Z h mkj Gj,wm,G dig wbeü bi Avek KZv bvb mb mkj Îi weavbñ FY, Abỳ vb, wewbgq A_ev we kl evwyr Pzw³i Aaxb Avg`vwbi h Î evsjv `k e vs Ki wbeü bi cö qvrb bvb, mb Î gv bvbxz e vsk, Avg`vwbKvi Ki Gj,wm,G di g Dwj wlz weeiy wjwce Kwiqv Gj,wm,G dig ev Gj,wm `ilv dig Ges Ab vb Avek Kxq `wjjcî wba vwiz e vs Ki wbku Gj,wm Lywjevi Aby iva RvbvBqv cöiy Kwi e Ges wba vwiz e vsk ZLb Gj,wm Lywjqv mswk ó Gj,wm,G di gi 3q I 4_ Kwc Avg`vwb wbqš Y KZ c i wbku c bi w` bi g a Aek B cöiy Kwi e; Avg`vwb wbqš Y KZ c i ikw fy yw³i Rb FYc Îi Kwc cö ÖiYÑ FYcÎ Lvjvi ci mswk ó e vsk FYc Îi GKwU cvb hvm Kwc Ges ms kvabx nbqv _vwk j Dnvi GKwU Kwc mswk ó Avg`vwb wbqš Y KZ c i wbku Zvnv `i ikw fyw³i Rb c bi w` bi g a cöiy Kwi e; emikvix Avg`vwbKviK KZ K `vwljk Z AvqKi NvlbvcÎ cö ÖiYÑ mswk ó emikvix Avg`vwbKvi Ki g bvbxz e vsk Avg`vwbKviK KZ K `vwljk Z AvqKi NvlYvc Îi GKwU Kwc wb Ri Kv Q ivwl e Ges Aci GKwU Kwc cwipvjk (M elyv Ges cwimsl vb), RvZxq ivr ^ evw Gi wbku cöiy Kwi e; g bvbxz e vsk cwiez bñ mswk ó AvÂwjK Avg`vwb I ißvwb `ßivaxb GjvKvi g a Dfq e vs Ki AbvcwË mv c g bvbxz e vsk cwiez b Kiv hvb e GB Î mswk ó e vskø qi AbvcwË c Îi GKwU Abywjwc mswk ó Avg`vwb wbqš Y KZ c i wbku `vwlj Kwi Z nb e Page No.13

14 Z Zxq Aa vq Avg`vwb msµvš wdm 8 wbeüb mb`cî - (1) nb Z A_ erm ii Rb evwywr K Ges wkí Lv Zi Avg`vwbKviKMY evwl K gvu Avg`vwb g~j -mxgvi wfwë Z wbgœ ewy Z QqwU kªyx Z kªyxfy³ nb eb Ges Zvnv `i wbeüb (AvBAviwm) I bevqb wdm nb e wbæi c, h_vt- kªyx bs evwl K gvu Avg`vwbi m e v P g~j mxgv cöv_wgk wbeüb wdm evwl K bevqb wdm cö_g Uvt 1,00, Uvt 1, Uvt 1, wøzxq Uvt 5,00, Uvt 3, Uvt 2, Z Zxq Uvt 15,00, Uvt 4, Uvt 3, PZz_ Uvt 50,00, Uvt 9, Uvt 6, câg Uvt 1,00,00, Uvt 17, Uvt 11, lô Uvt 1,00,00, Gi D Uvt 23, Uvt 17, (2) h Kvb Avg`vwbKviK Zvnvi B Qv Abyhvqx Dc i ewy Z QqwU kªyxi g a h Kvb GKwU kªyxi Avg`vwbKviK wnmv e wbeü bi Rb D³ köyxi wecix Z Dwj wlz wdm cwi kva mv c mswk ó Avg`vwb wbqš Y KZ c i eive i Av e`b RvbvB eb Ges wdm cwi kv ai cögvy ^iƒc UªRvix Pvjv bi g~j Kwc Ges Av e`bc Îi mwnz cö qvrbxq Ab vb KvMRcÎ `vwlj Kwi eb (3) cö Z K Avg`vwbKvi Ki AvB,Avi,wmÕ Z bevqb wd mi nvi Ges evwl K gvu Avg`vwbi m e v P g~j mxgv mswk ó Avg`vwb wbqš Y KZ c KZ K mxj- ^v imn ikw Kwiqv `Iqv nb e (4) wbewüz mkj kªyxi Avg`vwbKviKMY wbeüb bevqbkv j Dc-Aby Q` (1) G Dwj wlz QqwU kªyxi g a Kvb kªyxfz³ nb Z B QyK, mb wel q wjwlz `ilv Íi `yb Kwc, AvBAviwmi g~jkwc, evsjv `k e vsk A_ev hlv b evsjv `k e vs Ki kvlv bvb mlv b mvbvjx e vs K Ó1/1731/0001/1801Ó- wnmve Lv Z mswk ó kªyxi bevqb wd Rgv`v bi UªRvix Pvjv bi Kwcmn bevqb eb mswk ó Avg`vwb wbqš Y KZ c i eive i Rgv cö`vb Kwi Z cvwi eb (5) mkj kªyxi Avg`vwbKviKMY wbr wbr g bvbxz e vs Ki gva gi AvBAviwm bevqb Kwi Z cvwi eb (6) Avg`vwbKviKMY AvBAviwm Gi g~jkwcmn Av e`bcî mswk ó kªyxi Rb wbav wiz bevqb wdm h_vh_ iwk` MÖnYc~e K g bvbxz e vs K bm` UvKvq cö`vb Kwi eb (7) e vskmg~n bevqb wdm eve` M nxz A_ evsjv `k e vsk A_ev hlv b evsjv `k e vs Ki kvlv bvb mlv b mvbvjx e vs K Ò1/1731/0001/1801Ó- wnmve Lv Z c _K c _Kfv e Rgv w` e (8) e vsk KZ K evwl K bevqb wd mi I evwl K gvu Avg`vwbi m ev P g~j mxgv Avg`vwbKvi Ki AvBAviwm- Z mxj ^v imn ikw Kiv nb e Ges AvBAviwm Gi g~jkwc Avg`vwbKviK K diz `Iqv nb e (9) Avg`vwbKvi Ki `ilv Íi GK Kwc g bvbxz e vsk wb Ri wbku ivwl e Ges Aci GK Kwc bevqb wdm cö`vb m úwk Z UªRvwi Pvjv bi g~j Kwc wewfbœ kªyxi Avg`vwbKvi Ki c _K c _K ZvwjKvmn cöwz gv mi cö_g mßv n mswk ó Avg`vwb wbqš Y `ß i cöiy Kwi e (10) Avg`vwbKviKMY KZ K mswk ó A_ eq ii Rb D³ A_ eq ii 30 m Þ ^i ch ší bevqb wdm Kvb cökvi mvipvr e wz i K cwi kva Kwi Z cvwi e (11) Dc-Aby Q` (10) G Dwj wlz Zvwi Li c~ e cy mvgmöx Avg`vwbi D Ï k Kvb cökvi FYcÎ Lywj Z AvMÖnx nb j mswk ó Avg`vwbKviK K cö_ g wbav wiz nv i D³ erm ii Rb bevqb wdm h_vh_fv e cwi kva Kwi Z nb e Page No.14

15 (12) Dc-Aby Q` (10) G Dwj wlz mgqmxgvi g a bevqb wdm cö`vb Kwi Z e _ nb j e Kqv bevqb wdmmn wbæ ewy Z nv i mvipvr cö`vb Kwi Z nb e, h_vt- GK ermi ev Dnvi Kg wej ^i GK erm ii D aÿ wkš `yb erm ii E aÿ b n `yb erm ii D aÿ wkš wzb erm ii Rb mvipvr GBiƒc wej ^i Rb mvipvr E aÿ b n GBiƒc wej ^i Rb mvipvr Uvt Uvt Uvt 1, (13) Dc-Aby Q` (1) G Dwj wlz kªyxi g a wbewüz Kvb Avg`vwbKviK D PZi kªyx Z AšÍfz ³ nbqv ewa Z As Ki Avg`vwb myweav MÖnY Kwi Z AvMÖnx nb j wzwb D PZi kªyxi Rb cö hvr bevqb wd mi Aewkó Ask Dc-Aby Q` (4), (5) Ges (6) G ewy Z c wz Z cö`vb Kwi e (14) AvBAviwm- Z cö qvrbxq ms kvabxi ci e vsk KZ K Av e`b c Îi GK Kwc bevqb wd mi Aewkó Ask cö`vb m úwk Z UªRvix Pvjv bi g~jkwcmn cöiyc~e K welqwu mswk ó Avg`vwb wbqš Y KZ c K AewnZ Kwi Z nb e (15) Kvb Avg`vwbKviK Zvnvi Î cö hvr evwl K m ev P g~j mxgvi AwZwi³ As Ki cy mvgmöx Avg`vwbi Rb FYcÎ Lywj Z cvwi eb bv (16) Dc-Aby Q` (15) Gi kz jswnz nb j mswk ó Avg`vwbKviK I Zvnvi g bvbxz e vsk Df qb mgfv e `vqx nb e (17) bzzb wkí cöwzôv bi AbyK~ j AvB,Avi,wm cö`v bi Rb cöavb wbqš K, Avg`vwb I ißvwb `ß i mycvwik cöiy Kwievi mgq evwl K m e v P g~j mxgvi wfwë Z mswk ó wkí cöwzôvb K Kvb kªyxi Avg`vwbKviK wnmv e wbewüz Kwi Z nb e mb wel q cvlk KZ c Zvnv `i mycvwikc Î cwi vifv e D j L Kwi eb (18) Bb W Ui Ges ißvwbkvikmy wbgœewy Z nv i wbeüb I bevqb wdm cö`vb Kwi eb, h_vtñ cöv_wgk wbeüb wdm bevqb wdm Bb W Ui Uvt 27, Uvt 13, ißvwbkvik Uvt 3, Uvt 2, (19) Bb W UiMY bevqb wdm evsjv `k e vsk A_ev hlv b evsjv `k e vs Ki kvlv bvb mlv b mvbvjx e vs K Ó1/1731/0001/1801Ó- wnmve Lv Z UªRvix Pvjv bi gva g Rgv`v bi ci D³ Pvjv bi Kwc, AvBAviwmi g~jkwc Ges bevqb eb ikw Ges hvpvb Gi Rb mswk ó Avg`vwb wbqš Y KZ c eive i Rgv cö`vb Kwi Z cvwi eb (20) B Û UiMY h_vh_ iwk` MÖnYc~e K Zvnv `i wbr wbr g bvbxz e vs Ki bm` UvKvq wbeüb mb`cî Ges bevqb wdm cö`vb Kwi Z cvwi eb (21) e vskmg~n bevqb wdm eve` M nxz A_ evsjv `k e vsk A_ev hlv b evsjv `k e vs Ki kvlv bb mlv b mvbvjx e vs K Dc-Aby Q` (4) G Dwj wlz wnmve Lv Z c _K c _Kfv e Rgv w` e Ges RgvK Z Pvjv bi g~jkwc ikw Ges hvpvb qi Rb mswk ó AvÂwjK Avg`vwb wbqš Y `ß i cöiy Kwi e (22) ißvwbkvikmy wbr wbr bevqb wdm evsjv `k e vsk A_ev hlv b evsjv `k e vs Ki kvlv bvb mlv b mvbvjx e vs K UªRvix Pvjv bi gva g Dc-Aby Q` (4) G Dwj wlz wnmve Lv Z Rgv w` eb Ges RgvK Z Pvjv bi g~jkwc ißvwb wbeüb mb`cî mn GB wdm cö`v bi welqwu wjwce Kwievi Rb cöwz gv mi cö_g mßv n mswk ó AvÂwjK Avg`vwb wbqš Y `ß i cöiy Kwi eb (23) Bb W Ui Ges ißvwbkvikmy KZ K mswk ó A_ erm ii Rb D³ A_ erm ii 30 m Þ ^i ZvwiL ch š bevqb wdm Kvb cökvi mvipvr e wz i K cwi kva Kwi Z cvwi e (24) Dc-Aby Q` (23) G Dwj wlz mgq-mxgvi g a bevqb wdm cö`vb Kwi Z e _ nb j e Kqv bevqb wdmmn wbæewy Z nv i mvipvr cö`vb Kwi Z nb e, h_v tñ GK ermi ev Dnvi Kg wej ^i Rb mvipvr GK erm ii D aÿ wkš `yb erm ii D aÿ b n GBiƒc wej ^i Rb mvipvr Page No.15 `yb erm ii D aÿ wkš wzb erm ii D aÿ b n GBiƒc wej ^i Rb

16 mvipvr Bb W Ui Uvt Uvt 1, Uvt 1, ißvwbkvik Uvt Uvt Uvt (25) h mkj Bb W Ui bevqb wdm cö`vb Kwiqv wbeüb mb`cî bevqb Kwi eb bevqb wdm msmö ni Z_ mn Zvnv `i ZvwjKv mswk ó e vsk cöwz gv mi cö_g mßv n AvÂwjK Avg`vwb wbqš b `ß i cöiy Kwi e (26) wzb erm ii AwaK mg qi Rb bevqb wdm cö`v b e _ nbqv Qb GBiƒc Avg`vwbKviK, ißvwbkvik I Bb W UiM Yi wbeüb mb`cî bevq bi Av e`b Yv Yi wfwë Z cöavb wbqš K, Avg`vwb I ißvwb KZ K wb úwë Kiv nb e (27) wbeüb mb` bevqb eb- mkj wbewüz Avg`vwbKviK, ißvwbkvik I Bb W UiMY K wbeüb mb`cî bevqb msµvš Z_ vw` c ôvsk bi Rb wbeüb mb`c Îi wecix Z bevqb eb MÖnY Kwi Z nb e (28) cöwzwu bevqb eb qi Rb Ò1/1731/0001/1801Ó wnmve Lv Z Pvjv bi gva g 300 (wzbkz) UvKv wdm cö`vb Kwi Z nb e (29) b~zb wbeüb mb`cî MÖn Yi Î wbeüb mb`c Îi mwnz bevqb eb MÖnY Kwi Z nb e (30) BwZc e wbewüz Avg`vwbKviK, ißvwbkvik I Bb W UiMY K wbr wbr GjvKvaxb jvb mwýs `ßi nb Z wdm cwi kv ai Pvjvb `vwljc~e K bevqb eb MÖnY Kwi Z nb e PZz_ Aa vq wewea weavbvejx 9 hš_ Avg`vwb - (1) mgmö evsjv `ke vcx Avg`vwbKviKMY Zuvnv `i myweav gz GK ev GKvwaK ` j hš_fv e Avg`vwb Kwi Z cvwi eb (2) hš_fv e Avg`vwbi c wz cwiwkó-2 G D j L Kiv nbqv Q (3) wkí fv³vmy KejgvÎ Ab wkí fv³vi mwnz Mvôxfy³ nb Z cvwi eb (4) evwywr K Avg`vwbKviKMY Aci evwywr K Avg`vwbKvi Ki mwnz GK ev GKvwaK Mvôxfy³ nb Z cvwi eb 10 cök Z e envikvix KZ K Avg`vwb - (1) Avg`vwbKviK wnmv e wbewüz b n GBiƒc e w³ ev cöwzôvb wbr e env ii (personal use) Rb, AbygwZ e wz i K, m e v P cuvp nvrvi gvwk b Wjvi ch š g~ j i Aev a Avg`vwb hvm cy bm` ˆe `wkk gỳ ªvq Avg`vwb Kwi Z cvwi eb nb e (2) cuvp nvrvi gvwk b Wjvi Gi AwaK g~ j i cy Avg`vwbi Î cöavb wbqš Ki c~e vbygwz MÖnY Kwi Z (3) mikvix Kg Pvix Ges mswewae ms vmg~ ni Kg PvixM Yi ÎI Dc-Aby Q` (1) I (2) Gi weavb cö hvr nb et Z e kz _v K h, D³iƒc Kg Pvixi mv _ mswk ó wefvm ev ms v cöav bi wbku nb Z GB g g GKwU cöz qbcî `vwlj Kwi Z nb e h, Avg`vwbZe cy Av e`bkvixi cök Z e env ii Rb, weµ qi Rb b n (4) Dc-Aby Q` (1), (2) I (3) G Dwj wlz cök Z e envikvixmy KZ K Avg`vwbK Z cy Avg`vwbi ZvwiL nb Z GK erm ii g a mswk ó Avg`vwb wbqš Y KZ c i AbygwZ e wz i K weµq Kiv hvb e bv 11 cöevmx ckvrxex KZ K Avg`vwb - cöevmx evsjv `kx ckvrxexmy Avg`vwb wbqš Y KZ c i Kvb AbygwZ ev cviwgu MÖnY e wz i K we ` k DcvwR Z wbr A_ nb Z g~j mxgv wbwe k l wbr ckvmz K g i Rb cö qvrbxq miävg I ˆeÁvwbK hš cvwz Avg`vwb Kwi Z cvwi eb Page No.16

17 e vl v - GB Aby Q `i D Ïk c~iyk í ckvrxwe A _ Wv³vi, cö KŠkjx, weávbx, AvBbRxexmn mkj köyxi ckvrxwe K eysvb e 12 bgybv, weávcb mvgmöx Ges Dcnvi `ªe Avg`vwb - (1) cöwz A_ erm i cöavb wbqš Ki AbygwZ Ges cviwgu e wz i KB, webv g~ j wbæewy Z Î wmgûgd g~j mxgvi g a bgybv, weávcb mvgmöx Ges Dcnvi `ªe Avg`vwb Kiv hvb e, h_v t- Avg`vwbKvi Ki kªyx bgybv, weávcb mvgmöx Ges Dcnvi `ªe vw` wm GÛ Gd g~j mxgv Jl ai Avg`vwbKviK/ flr Ges Jlavw` Uvt 1,00, (GK j ) gvî Bb W Ui Ges G R U mkj Avg`vwbKviK, Bb W Ui Ges G R U Ab vb bgybv Ges weávcb mvgmöx Uvt 1,25, (GK j cuwpk nvrvi) gvî evsjv ` k wb qvwrz we `kx fv³vm Yi wbku cwiwpwzi D Ï k weµ qi Uvt 1,00, (GK j ) gvî cö ZKvi Ki G R U Rb b~zb eöv Ûi cy e w³/cöwzôvb h_v_ Dcnvi mvgmöx Uvt 75, (cupvëi nvrvi) gvî mswk ó Avg`vwbKvi Ki e emvi mwnz RwoZ Ab vb mvgmöxi g a Wv qix, cyw Kv, cvóvi, w`bcywä, cöpvicî, KvwiMix cyw Kv Ges Kv úvbxi bvg gyw`ªz/ Lv`vBK Z ej cb, Pvwei wis Ges jvbuvi weávcb mvgmöxi Aš f y³ nb e (2) ißvwbi D Ï k b~zb b~zb wwrvb bi mvgmöx Drcv` bi myweav _ A_ev we `kx µzv `i cq ` Abymv i vbxqfv e gvjvgvj Drcv` bi myweav _ cöwz A_ erm i cöavb wbqš Ki c~e vbygwz I cviwgu Qvov webvg~ j bgybv Avg`vwbi Rb wewfbœ kªyxi ißvwbkvikmy wbgœiƒc myweav cvb eb, h_v t- µwgk bs ißvwbkvi Ki kªyx bgybv Avg`vwbi evwl K g~j mxgv/m e v P msl v kz (1) (2) (3) (4) 1 ißvwbgylx ˆZix cvlvk wkí (K) K vuvmix cöwz 10(`k)wU Kwiqv m e v P 500 (cuvpkz) wu bgybv; ˆZix cvlvk wkí cöwzôvb KZ K cyivzb ˆZix cvlvk cö ZKviK I ißvwbkvik cöwzôv bi Î c~e ez x erm i ißvwbk Z cvlv K e eüz Kvc oi 0.5% Avg`vwb myweav cvb e; bzzb KviLvbvi Î Aby gvw`z gzvi A a Ki Rb h cwigvy Kvco/ dweª / BqvY / Dj/G µwjk cö qvrb Zvi 0.5% Avg`vwb myweav cvb e 2 ißvwbgylx hš PvwjZ RyZv m e v P 100 (GKkZ) Rvov bgybv wkí 3 ißvwbgylx U vbvix wkí m e v P 100 (GKkZ) wcm cvkv Pvgovi bgybv 4 Ab vb gvwk b Wjvi 10,000 (`k nvrvi) gvî ißvwb Dbœqb eÿ iv nb Z ißvwbkvik/drcv`k cöz qbcî/ mycvwikcî `vwlj mv c (3) ißvwb AW vi m úv` bi Rb GBiƒc bgybv Avg`vwbi cök Z cö qvrb nb j Ges mswk ó we `kx mieivnkvix webvg~ j Zvnv mieivn Kwi Z m Z bv nb j, mswk ó ißvwbkvik/drcv`bkvixmy ißvwb Dbœqb ey ivi mycvwik I cöavb wbqš Ki c~e vbygwzµ g Dc i Dwj wlz wbr wbr g~j /cwigv Yi g a bm` ˆe `wkk gỳ ªvi Aax b ^vfvwek e vswks c wz Z g~j cwi kva KwiqvI bgybv Avg`vwb Kwi Z cvwi eb Page No.17

18 (4) ißvwbi D Ï k cy cö Zi Rb cö qvrb ev a wbwl ev kz hy³ `ªe vw`i Dc i Dwj wlz wbr wbr g~j /cwigvy Gi g a bgybv wnmv e Avg`vwb Kiv hvb e (5) Dc-Aby Q` (1) Ges (2) G ewy Z g~j mxgvi AwZwi³ cy Avg`vwb Kivi cö qvrb nb j cöavb wbqš Ki c~e vbygwz Ges Avg`vwb cviwgu MÖnY Kwi Z nb e (6) ˆZix Ae vq Avg`vwb wbwl `ªe vw` vbxqfv e ms hvrb/drcv` bi Rb cö qvrb nb j mswk ó m± ii ^xk Z wkí cöwzôvb KZ K cöavb wbqš Ki c~e vbygwzµ g GBiƒc c Y i cö Z K cökvi g Wj AbyaŸ `ybwu Kwiqv webvg~ j Avg`vwb Kiv hvb e we `kx mieivnkvixi vbxq G R UMYI UÛv i AskMÖn Yi Rb cö qvrb nb j GBiƒc mvgmöx bgybv wnmv e Avg`vwbi Abyiƒc myweav cvb e (7) cöevmx evsjv `kxmy KZ K ` k Ae vbiz wbr cwiev ii m`m `i e env ii Rb AevwYwR K cwigv Y cöwiz `k nvrvi UvKv g~j mxgv ch š Dcnvi mvgmöx (wbqwš Z ZvwjKvfy³ cy mn) Kvb cökvi cviwgu e wz i K cö `q ïé I Ki h_vixwz cwi kva mv c ïé KZ c nb Z mivmwi Qvo Kiv hvb e Ges Dwj wlz g~j mxgvi g a cöwz A_ erm i Avg`vwbK Z Kvb GKwU c Y i msl v B jkuªwb mvgmöxi Î GKwUi AwaK Ges Ab vb c Y i Î cuvpwui AwaK nb e bv 13 cybt ißvwbi Rb A vqx Avg`vwb - (1) we `kx cö ZKvixM Yi G R U Ges cöwzwbwamy evsjv ` k cö`k bi Rb wbgœewy Z kz mv c A vqxfv e Zvnv `i wcöwýcvj A_ev c v i U Kv úvbxi hš cvwz I mvrmiävg Avg`vwb Kwi Z cvwi eb, h_v Ñ (K) Avg`vwbK Z hš cvwz I mvrmiävg GK erm ii g a cybt ißvwb Kwi Z nb e; mgqgz cybtißvwb Kiv nb e g g cöz qbcî Ges GKwU e vsk M vivw U A_ev AvBbMZ `wjj hvnv gvj Lvjv mi mgq Avg`vwbKviK KZ K `vwlj Kwi eb (2) wewfbœ Dbœqb cökí ev evq bi Rb A_ev Ab Kvb mywbw` ó cö qvr b, di Zi wfwë Z, h mg miävg/mvgmöx Avg`vwb Kwievi cö qvrb nq, Zvnv Z Kvb wbwl wksev kz hy³ cy AšÍfz ³ _vwk j H mkj cy cöavb wbqš Ki c~e vbygwzµ g/cybtißvwbi Rb A vqx wfwë Z Avg`vwb Kiv hvb e (3) Dc-Aby Q` (2) G Dwj wlz cybtißvwbi Rb Avg`vwbK Z miävg/mvgmöx h Kvb vbxq wvkv`vix cöwzôv bi wbku cöavb wbqš Ki c~e vbygwzµ g iqvwz ï é n vš i Kiv hvb e (4) A Uª ªv cv evwy R i j Avg`vwb- Avg`vwb I ißvwb cöavb wbqš Ki `ßi nb Z cö`ë Import permit on returnable basis Gi gva g µzv KZ K cö `q e vk-uz-e vk FYc Îi wecix Z A Uªv cv evwy R i wbwgë cy Avg`vwb Kiv hvb e Ges D³iƒc A Uªv cv Avg`vwbi Î c Y i Nvlbvq A Uªv cv ev mvgwqk Avg`vwb (Temporary Import) K_vwU D j L _vwk Z nb e (5) Avg`vwb I ißvwb e `i GKB nb j Avg`vwbK Z cy e ` ii evwn i biqv hvb e bv (6) Avg`vwb I ißvwb e `i wfbœ nb j wwdwu Wª-e v Ki AvIZvq ïéki cwi kva/100% e vsk M vivw Ui wecix Z ïé KZ c i Aby gv`bµ g ißvwb e ` i vbvš ic~e K wba vwiz mgqmxgvi g a cy ißvwb Kwi Z nb e (7) cy ybt ißvwbi j Avg`vwb- Avg`vwb I ißvwb cöavb wbqš Ki `ßi nb Z cö`ë Import permit on returnable basis Gi gva g µzv KZ K cö `q ißvwb FYc Îi wecix Z wwdwu Wª e v Ki AvIZvq ïéki cwi kva/100% e vsk M vivw U/e ÛW Iq vi nvdr Gi AvIZvq 100% ißvwbi D Ï k h Kvb cy Avg`vwb Kiv hvb e (8) cybt ißvwb c Y i c v KU ev gvo K Òevsjv ` k cöwµqvk ZÓ ewjqv D j L Kwi Z nb e Ges c Y i gqv` DËxY niqvi ZvwiL, c vwks Gi ZvwiL, c vwks Gi g a wk Av Q Zvnv cöwzwu cvî/k UBbvi/ gvo Ki Mv q wjwce /Qvcv bv _vwk Z nb e Page No.18

19 nb e (9) Avg`vwbK Z cy cybt ißvwbi Î mikvi KZ K wba vwiz mkj c wz I AvbyôvwbKZv cvjb Kwi Z (10) gwkbvix, BKzBc g U ev wmwjûvi givgz, wi-wdwjs ev gbb Ub vý BZ vw`i Rb we ` k cöi Yi Î, evsjv `k e vsk nb Z AbvcwË MÖnY mv c, c Y i mgg~ j i e vsk M vivw U cö`vb KiZt Avg`vwb wbqš Y KZ c i wbku nb Z ißvwb-kvg-avg`vwb cviwgu ev AbygwZ MÖnY Kwi Z nb e (11) Dc-Aby Q` (10) Gi weavbvejx wkí cöwzôv bi Î cö hvr nb e Ges D³iƒc cö hvr Zvi Î cvlvk KZ c i mycvwi ki wfwë Z mswk ó wkí cöwzôvb KZ K A½xKvibvgv `vwlj Kwi Z nb e 14 ißvwb cöwµqvrvzkiy GjvKvq (B.wc. RW) Avg`vwb Ges D³ GjvKv nb Z ißvwb - (1) ißvwb cöwµqvrvzkiy GjvKvq Avg`vwb Ges D³ vb nb Z ißvwb GB Av ` ki ewnf yz _vwk et Z e kz _v K h, GB Av ` ki cwiwkó-1 G ewy Z wbwl cy vw` Avg`vwb Kiv hvb e bv Ges cwi ek I Rb ^v msµvší wewawb la Avewk Kfv e cöwzcvjb Kwi Z nb e (2) ißvwb cöwµqvrvzkiy GjvKvq evsjv ` ki evwn i Ab Kvb `k nb Z Avg`vwb A_ev Z_v nb Z we ` k ißvwb m úwk Z e vswks I ïé c wz h_vµ g evsjv `k e vsk Ges RvZxq ivr ^ evw KZ K mswk ó wel q wewfbœ mg q RvixK Z wb ` kvejx Øviv wbqwš Z nb e (3) ißvwb cöwµqvrvzkiy GjvKvq Avg`vwb Ges D³ GjvKv nb Z ißvwb welqk mkj cwimsl vb mswk ó ïé KZ c KZ K iw Z nb e (4) Dc-Aby Q` (5) Ges (6) G Dwj wlz e wzµg mv c ißvwb cöwµqvrvzkiy GjvKv Ges D³ GjvKvi evwn i evsjv ` ki Ab h Kvb v bi g a cy PjvPj cöpwjz Avg`vwb I ißvwb wbqš Y i jkb Abyhvqx wbqwš Z nb e (5) B,wc, RW, GjvKvq e env ii Rb evsjv ` ki Af š i nb Z µq Kwievi cö qvrb Av Q GBiƒc c Y i ZvwjKv B,wc, RW KZ c KZ K cöyqb Kwievi ci, RvZxq ivr ^ ev W i AbvcwË mv c, evwyr gš Yvj qi Aby gv`b MÖnY Kwi Z nb e D³ ZvwjKvq h Kvb cwiez b ev ms kvab GKB c wz Z Kiv hvb e GB ZvwjKv gvzv ek evsjv ` ki Af š i nb Z cy µq eve` B,wc, RW GjvKvq Aew Z wkímg~n K Zvnv `i ˆe `wkk gỳ ªvi GKvD U nb Z KbfvwU ej gỳ ªvq g~j cwi kva Kwi Z nb e cöwz ermi, cöwz A_ ermi ev cöwz wzb gvm mgqkv j vbxqfv e KZ UvKvi `ªe vw` µq Kiv hvb e Zvnv D j Lµ g B,wc, RW, KZ c mswk ó wkí BDwb Ui AbyK~ j GKwU cvm eyk Bmÿ Kwi e cvm ey Ki cövdigv I wnmve c wz B,wc, RW KZ c mswk ó ïé KZ c i mwnz Av jvpbvµ g wvk Kwi eb GBfv e GKwU cvm ey Ki g~j mxgv kl nbqv M j B,wc, RW KZ c b~zb g~j mxgv Gb Wvm Kwi e A_ev b~zb cvm eyk Bmÿ Kwi e (6) B,wc, RW GjvKvi h mkj hš cvwz givg Zi Rb GjvKvi evwn i Avbvi cö qvrb nb e mb wji Rb B,wc, RW KZ c cö qvrbxq ÓBb cvmó I ÓAvDU cvmó Bmÿ Kwi e GB cv mi wfwë Z ïé KZ c h_vh_ iwr v i Gw Uª Kwiqv mb wj givg Zi D Ï k evwn i Avwbevi I givgz k l wfz i wbevi AbygwZ cö`vb Kwi e Z e evwn i I wfz i Avbv- biqvi wnmve I WKz g Ukb c wz B,wc, RW KZ c mswk ó ïé KZ c i mwnz Av jvpbvi gva g w i Kwi e 15 gvby li Lv` `ªe vw` Avg`vwbi Î cö hvr kz vw` - (1) h Kvb ` k Drcbœ `y», `y»rvz Lv` `ªe vw`, fvr ˆZj I Ab vb Lv` mvgmöx Avg`vwbi Î Dnv `i cvigvywek ZRw ŒqZv cix v eva Zvg~jK GB Î ißvwbkvik ` ki mikvi KZ K wbav wiz Dchy³ KZ c cö`ë mb` Avg`vwb msµvší `wj ji mv _ ïé KZ c i wbku ck Kwi Z nb e Avg`vwbK Z `y» I `y»rvz Lv` `ªe gjvwgbgy³ GB g g ißvwbkvik ` ki Dchy³ KZ c KZ K cö`ë mb` Avg`vwbKviK K Aek B ïé KZ c i wbku ck Kwi Z nb e D j L h, h mg mwâ exr mivmwi Lv` wnmv e e eüz nb Z cv i mb mg mwâ exr Avg`vwbi ÎI Dc iv³ weavb cö hvr nb e Page No.19

20 (2) h Kvb `k nb Z Lv` `ªe Avg`vwbi Î wkwcs WKz g Ui mwnz ißvwbkvik ` ki mswk ó KZ c KZ K cö`ë ZRw ŒqZv cix Y cöwz e`b eva Zvg~jKfv e _vwk Z nb e Ges GB cöwz e`b ZRw ŒqZv cix vq Avg`vwbZe `ªe vw`i RvnvRxKiY Ae vq cöwz wk jvmövg wmwrqvg-137 Gi gvîv wk cwigvy cviqv wmqv Q Zvnv D j L Kwi Z nb e Aek Bnv QvovI Lv` `ªe gvbyl-gi LvIqvi Dc hvmx GB mvaviy mvwu wd KUI cö qvrb nb et Z e kz _v K h, Dwj wlz Lv` `ªe Avg`vwbi Î jvwws cvu nb Z RvnvRRvZ Lv` mvgmöxi bgybv msmön Kwiqv cöiy Kwievi cö qvrb nb e bv (3) h Kvb `k nb Z Avg`vwbZe GB Aby Q ` Dwj wlz Lv` `ª e i ZRw ŒqZvi ch vq cix vi Î wbgœewy Z c wz cö hvr nb e, h_vt- (K) (N) (O) Avg`vwbZe Dwj wlz Lv` mvgmöx RvnvRxKi Yi c~ e mieivnkvixi cix Y G R U A_ev µzv/cövc Ki cix Y G R U GB mg Lv` `ª e i ZRw ŒqZvi ch vq cix v KivBevi e `ve Kwi eb; µzv/cövck ev Zvnvi cix Y G R U Dc iv³ cy evnx Kvb RvnvR evsjv `kx e ` i AvMg bi c~ e B ZRw ŒqZv cix Y m úwk Z cöz qycî Kzwiqvi mvwf m hv M ïé KZ c i wbku cvvvbevi e e v Kwi eb; ZRw ŒqZv gvîv wba vwiz m e v P MÖnY hvm mxgv A c v AwaK nb j D³ Lv` mvgmöx RvnvRRvZ Kiv hvb e bv; h mg Lv` BD ivcxq ` k Drcbœ b n Ges Z Zxq Kvb ` k c v KURvZ/wUbRvZ A_ev RvnvRRvZI b n m mg Lv` mvgmöx Avg`vwbi Î ZRw ŒqZv cix v m úwk Z cöz qycî Kzwiqvi mvwf m hv M ïé KZ c i wbku cöiy Kwievi cö qvrb nb e bvt Z e kz _v K h, Avg`vwbZe Lv` mvgmöxi ZRw ŒqZv cix Yi GKwU cöwz e`b (GB cöwz e` b ZRw ŒqZv cix vq Avg`vwbZe `ªe vw`i cöwz wk jvmöv g wmwrqvg-137 wk gvîvq cviqv wmqv Q Zvnvi D j L _vwk Z nb e); Ges D³ Lv` mvgmöx h gvby li LvIqvi Dc hvmx mb g g mvwu wd KU, wej Ae jwws (we,gj) Gi ms M cöiy Kwi Z nb e (4) Dc-Aby Q` (2) Ges `dv (3) G ewy Z kz vw` m š vlrbkfv e c~iy Kivi cib ïé wefvm I e `i KZ c RvnvR nb Z mswk ó gvj RwU Z bvgvbevi AbygwZ cö`vb Kwi e (5) RvnvR e ` i cušqvi ci- (K) (N) Avg`vwbKvi Ki cöwzwbwa Ges e `i KZ c (e `i GjvKv nb Z bgybv msmö ni Î) A_ev Rvnv Ri gv vi (ewn b vsmi ev gywis-g RvnvR _vwkevi Î mlv b úkvj G cöbr g U Kiv nb e) Gi Dcw wz Z ïé KZ c RvnvR hv M cöwiz gvjvgv ji cö qvrbxq msl K bgybv msmön Kwi e Ges bgybv h_vh_fv e c vwks Kwievi ci Dnvi mwnz evsjv `k cigvyy kw³ Kwgkb KZ K wb ` wkz cövdg v m ^wjz nvw ev W i GKwU U vm jvmvb eb; D³ U v M bgybv msmö n RwoZ Kv gm KZ c, Avg`vwbKviK `i cöwzwbwa, e `i KZ c I Rvnv Ri gv v ii ^v i mȳ úó _vwk Z nb e; GBfv e c vwks Gi ci U vmmn bgybvwu msmönkvix Kv gm Kg KZ v Kv gm bgybvi g cvvvbqv w` eb; bgybv i gi `vwqz cövß Kv gm Kg KZ v mkj bgybvi h_vh_ ikw ivwl eb Ges evsjv `k cigvyy kw³ Kwgkb Kg KZ v/kg Pvixi wbku h_vh_ ikw i Y I ^v i MÖnY mv c n vš i Kwi eb; Page No.20

21 (O) (P) (Q) evsjv `k cigvyy kw³ Kwgkb ciez x PweŸk N Uvi g a H mkj bgybv cix Yi djvdj bgybv i g n vš i Kwievi e e v Kwi ebt Z e kz _v K h, Kvb bgybv Awdm mg qi ci msm nxz nb j Zvnv `vwqz cövß Kv gm Kg KZ vi e w³mz Z`viwK Z _vwk e Ges ci w`b Awdm Lvjvi ms M ms M wzwb Zvnv bgybv i g n vš i Kwi eb; evsjv `k cigvyy kw³ Kwgk bi cöwzwbwa h_vh_ Lei mv c mkvj ejvq bgybvi g nb Z H bgybv msmön Kwi eb Ges cö qvrbxq cix Y k l cix Y djvdj wi cvu Kv gm- Gi bgybv i g cvvv bvi e e v Kwi eb; evsjv `k cigvyy kw³ Kwgk bi cöwzwbwa bgybv i g nb Z w` b `ybevi A_ vr mkvj I wekv j bgybv msmön Kwi eb (6) evsjv `k cigvyy kw³ Kwgk bi cix vq Avg`vwbK Z Lv` `ª e ZRw ŒqZv gvîv MÖnY hvm mxgvi E aÿ cögvwyz nb j cöwiz gvjvgvj Lvjvm Kiv nb e bv Ges ißvwbkvik/mieivnkvix Zvnv wbr e q diz jb Z eva _vwk eb (7) Dc-Aby Q` (3), (4) Ges (5) G ewy Z cix Y c wz h Kvb ` k Drcbœ `y», `y» Lv`, `y»rvz `ªe vw`, grm RvZ Lv` -`ªe vw`, fvr Zj I Ab vb Lv` mvgmöx wfbœ Kvb ` k wubrvz/c v KURvZ ev RvnvRxKiY Kiv nb j mb ÎI cö hvr nb e (8) Dc-Aby Q` (3), (4), (5) Ges (6) G ewy Z kz wj mswk ó Gj wm/µq Pzw³ Z mwbœ ewkz nb e (9) Avg`vwbK Z Lv` mvgmöx evsjv `k cigvyy kw³ Kwgkb KZ K cix vi ci Dnvi ZRw ŒqZv MÖnY hvm mxgvi g a iwnqv Q GBiƒc cöz qbcî cviqvi cib Kej ïé KZ c h_v wbq g Zvnv Qvo Kwievi AbygwZ w` eb (10) Aby Q` (1) Ges (9) G hvnv wkqzb _vkzk bv Kb gvj qwkqv I B `v bwkqvq Drcbœ Ges gvj qwkqv, wmsmvcyi I B `v bwkqv nb Z Avg`vwbK Z ev Avg`vwbZe cvg A qj, cvgiwjb I AviwewW cvg w qvwi bi Kvb ZRw ŒqZv cix vi cö qvrb nb e bvt Z e kz _v K h, evsjv `k cigvyy kw³ Kwgkb gv S gv S evrvi nb Z D³ `ªe vw`i bgybv msmön Kwiqv cix v Kwi e Ges Zvnv Z wzki gvîvi ZRw ŒqZv cviqv M j GB wm vš cwiez b Kiv nb e (11) Avg`vwbK Z AviwewW cvg w qvwi bi weï Zv wby qi Rb evsjv `k vûvw GÛ Uw s BÝwUwUDkb (wegmwuavb)/evsjv `k weávb I wkí M elyv cwil` (wewmgmavbavi) KZ K cix v KivB Z nb e GB D Ï k ïé KZ c, e `i KZ c, Avg`vwbKviK I Zvnvi cöwzwbwai Dcw wz Z AviwewW cvg w qvwi bi bgybv msmön Kwi e Ges Zvnv mxj Kwiqv evsjv `k vûvw GÛ Uw s BÝwUwUDkb /evsjv `k weávb I wkí M elyv cwil`, XvKv A_ev PÆMÖvg-Gi `vwqz cövß Kg KZ vi wbku cix vi Rb cöiy Kwi e wegmwuavb/evsjv `k weávb I wkí M elyv cwil `i `vwqz cövß Kg KZ v Avg`vwbK Z D³ `ªe vw`i bgybv Z wiz cix vi e e v Kwi eb Ges Zvnv Avg`vwb `wj j D j wlz AviwewW cvg w qvwib wkbv mb m ú K GKwU we klá cöwz e`b cö`vb Kwi eb wegmwuavb/evsjv `k weávb I wkí M elyv cwil` D³ cöwz e`b ïé KZ c i wbku cöiy Kwi eb (12) Avg`vwbK Z/Avg`vwbZe Dwj wlz Lv` `ªe vw`i ZRw ŒqZvi ch vq cix v msµvš hvezxq e q Avg`vwbKviK enb Kwi eb Avg`vwbK Z/Avg`vwbZe AviwewW cvg w qvwib, wegmwuavb/evsjv `k weávb I wkí M elyv cwil` KZ K cix Y msµvš e qi Avg`vwbKviK enb Kwi eb (13) wmmv iu, wmmv iu ccvi, cvb ci ZvgvK, ûbw, weqvi I Ab vb g` RvZxq cvbxq, Kb mb Uª UW G mý, gkjv, Jla Avg`vwbi Î Kvb ZRw ŒqZv cix vi cö qvrb nb e bv Page No.21

22 (14) Avg`vwbK Z/Avg`vwbZe h mg Lv ` i ZRw ŒqZvi mxgv Ges cix Y c wz Lv` gš Yvjq wba viy Kwiqv Q mb mkj Lv` `ª e i Î GB Av ` k Dwj wlz c wz cö hvr nb e bv Lv` gš Yvjq KZ K wba vwiz c wzb mb mg `ª e i Î Abym Z nb e (15) `y» I `y»rvz Lv` `ª e i m e v P MÖnY hvm ZRw ŒqZvi mxgv cöwz wk jvmöv g wmwrqvg-137 Gi 95 we. wkd Ges Ab vb Lv` `ª e i Rb m e v P MÖnY hvm ZRw ŒqZvi mxgv cöwz wk jvmövg wmwrqvg-137 Gi 50 we. wkd Avg`vwbK Z `ªe vw` Z we` gvb wmwrqvg-137 Gi ZRw ŒqZvi Kvb cökvi ZijxKiY, NYxf~ZKiY, ev cöwµqvkiy e wz i K h Ae vq e ` i cušwq e Z`e vqb we ep nb e vbxq `ªe vw`i Î evrvirvz Ae vq wmwrqvg-137 Gi ZRw ŒqZvi cwigvy aiv nb e GB m e v P MÖnY hvm ZRw ŒqZvi mxgv mikvi KZ K mgq mgq cybt wba vwiz nb Z cvwi e (16) mvk fy³ I `w Y-c~e Gkxq `kmg~n nb Z PvDj, Mg, Ab vb Lv` km Ges Lv` `ªe Avg`vwbi Î ZRw ŒqZv cix v msµvš Dc iv³ eva evakzv wbgœewy Z kz vw` cvjb mv c wkw_j hvm nb e, h_v t- (K) Avg`vwbK Z PvDj, Mg, Ab vb Lv` km Ges Lv` `ªe mvk fy³ ev `w Y-c~e Gkxq Kvb ` k Drcbœ nb Z nb e Ges Avg`vwb msµvš `wjjvw`i ms M ißvwbkvik ` ki mswk ó mikvix ev Aby gvw`z ms v KZ K Bmÿ K Z Drm `k msµvš mb`cî (mvwu wd KU Ae AwiwRb) ïé KZ c i wbku `vwlj KiY; Avg`vwbK Z PvDj, Mg, Ab vb Lv` km Ges Lv` `ª e i gvb I Yv Y gvby li LvIqvi Dc hvmx Ges me cökvi wzkvik RxevYygy³ g g ißvwbkvik ` ki mikvix ev Aby gvw`z ms v KZ K cöz qbcî ïé KZ c i wbku cö`vb; mvk fy³ `kmg~n nb Z `ª Z cupbkxj Lv` mvgmöx h_v- ZvRv djg~j, gvq, kvkmâx BZ vw` Avg`vwbi Î ißvwbkvik ` ki mikvi ev ms v KZ K cö`ë ZRw ŒqZv msµvš mb` `vwlj Kiv (17) `y»rvz Lv` (wgé dzw) wbæewy Z kz mv c GBP Gm nwws b ^i ev Ges Dnvi wecix Z kªyxweb vm hvm mkj GBP Gm Kv W Dwj wlz `y»rvz Lv`, bbxhy³ wkï Lv` mn mkj cökvi `y»rvz Lv` mvgmöx Avg`vwb Kiv hvb e, h_v t- (K) (N) (O) (P) bbxhy³ `y»rvz Lv` /wkïlv` LyPiv gvo K 2.5 KwR ch ší KejgvÎ wu bi cv Î Avg`vwb Kwi Z nb e; bbxhy³ `y»rvz Lv` LyPiv gvo K 2.5 KwR ch š wub ev Bag in Box cv Î Avg`vwb Kwi Z nb e; wewb qvm evw ev evsjv `k z`ª I KzwUi wkí K cv ikb ev cwipvjk Rb ^v cywó cöwzôvb (AvBwcGBPGb) KZ K ^xk Z c vwks ev K vwbs m± ii ^xk Z wkí cöwzôvb KZ K vbxqfv e gvokrvzki Yi (LyPiv) D Ï k e nr evqyi (Hermetic Container) gvo K bbxhy³ `y»rvz Lv` I wkïlv` Avg`vwb Kwi Z nb e; Avg`vwbK Z bbxhy³ `y»rvz Lv` I wkï Lv` wub ev evqyi gvo ev Bag in Box-Gi Dci ` k gvb v b Ògv qi `y ai wekí bvbó K_vwU evsjvq mȳ úófv e I A c vk Z eo ni d wjwlz _vwk Z nb e; wgé dz Wi wub ev evqyi gvok ev Bag in Box Gi Dci `y ai Dcv`vb Ges wewfbœ DcKi Yi AvbycvwZK nvi evsjvq wjwlz _vwk Z nb e; cöwzwu wu bi cv Îi Mv q wgé dzw cö Zi ZvwiL I gvby li Lv` wnmv e e env ii gqv` DËxY niqvi ZvwiL evsjv ev Bs irx Z mȳ úófv e Ggeym A_ev A gvpbxq Kvwj Øviv Kw úduvivbrw wcöw Us Kiv _vwk Z nb e; Page No.22

23 (Q) (R) (S) cöwzwu wu bi Mv q wgé dzw Gi cök Z IRb ( bu I qu) evsjv ev Bs irx Z wjwlz _vwk Z nb e; Bnv Qvov `y» I `y»rvz wkïlv` Avg`vwb Î cwipvjk Rb ^v cywó cöwzôvb (IPHN) KZ K cà Ë iwr ªkb b ^i úó A i cöwzwu wub/evqyi gvok/ Bag in Box Gi Mv q D j L _vwk Z nb e; `dv (N), (O), (P) Ges (Q) G ewy Z kz vejx wu bi Mv q Ggeym Kiv _vwk Z nb e Ges Dnv Kvbµ gb c _Kfv e j ej QvcvBqv wu bi Mv q jvmv bv hvb e bv; wkï Lv ` i A_ vr hvnv Z 19% ch š d vu RvZxq `ªe _v K mb Î cöwzwu wu bi g a gvwcevi PvgPI mieivn Kwi Z nb e (18) bbxwenxb uov`ya wbgœ ewy Z kz mv c Avg`vwb Kiv hvb e, h_v t- (K) e vq A_ev wu bi mxjhy³ c vwks q; ißvbxkvik ` ki Dchy³ KZ c KZ K mz vwqz we k ly mb` ckkiy Ges D³ mb ` GB g g GKwU NvlYv wee Z _vwk Z nb e h, Avg`vwbK Z uov `ya gvby li LvIqvi Rb hvm ; (N) (O) e v ev wub ev cv Îi Dci `ya ˆZqvixi ZvwiL I gvby li LvIqvi Dc hvwmzvi gqv` kl niqvi ZvwiL wjwce Kwi Z nb e; `y»rvz Lv` I uov `ya Avg`vwbi Î ZRw ŒqZvi gvîv wba vi Yi Rb cövk RvnvRxKiY cix Y (wcö-wkc g U BÝ ckkb) Ges ZRw ŒqZvi gvîv mikvi KZ K Aby gvw`z mxgvi g a _vwk jb Kej Dnv RvnvRRvZ Kiv hvb e Ges GZ`&msµvš cix Y wi cvu wkwcs WKz g U wnmv e Ab vb KvMRc Îi mwnz mswk ó mkj KZ c i wbku cöiy Kwi Z nb e; Avg`vwbK Z `y»rvz Lv` I ov`ya ` k cušwqevi ci Qvo Kwievi c~ e wøzxqevi ZRw ŒqZvi gvîv cix v Kiv nb e Ges Zvnv MÖnY hvm I Aby gvw`z mxgvi g a cviqv M jb ïay Qvo Kwi Z `Iqv nb e Avg`vwbK Z `y»rvz Lv` I uov `ya ` k cušwqevi ci Bnvi ZRw ŒqZvi gvîv cix vi GB Av ` k ewy Z c wz h_vixwz cö hvr nb e (19) mkj cökvi Lv` I cvbxq Avg`vwbi Î Drcv` bi ZvwiL I gqv` DËxY niqvi ZvwiL cöwzwu cvî ev K UBbvi ev gvok Gi Mv q mȳ úófv e Ggeym _vwk Z nb e Ges c _Kfv e j ej QvcvBqv Zvnv gvok ev cvî ev K UBbv ii Mv q jvmv bv hvb e bvt Z e kz _v K h, gqv` DËxY Lv` `ªe Kvb µ gb Avg`vwb Kiv hvb e bv (20) g` RvZxq cvbxq Avg`vwbi Î gqv` DËxY niqvi ZvwiL D j L Kwievi cö qvrb bvb (21) msiw Z Lv ` preservative Ges is e envi Kwi j Dnvi gvîv I weeiy D j L _vwk Z nb e Ges c _Kfv e j ej jvmv bv hvb e bv GBiƒc Î Ggeym Kwi Z nb e (22) Lv` I cvbxq cö Z e envh KuvPvgvj mg~ ni g a hb wj wbw` ó gqv`v š e envi Abyc hvmx nbqv c o mb mkj cy Avg`vwbi ÎI Drcv`b I gqv` DËx Y i ZvwiL cvî ev K UBbvi ev gvok Gi Mv q wjwlz ev wcö UW _vwk Z nb e (23) Avg`vwbK Z mkj Lv` `ªe (mivmwi LvIqv/cvb Kiv hvq ev cöwµqvki Yi c i Lv` ev cvbxq wnmv e e eüz nq) Avg`vwbi Î Drm wbwe k l GBiƒc Lv` `ªe Î Abymv i Kvb eq mi gvby li LvIqvi Dc hvmx Zvnv D j Lmn Ògvbe ^v i Rb wzki bqó, Ò wzki Kvb `ªe wgwkªz bvbó Ges Òme cökvi Rxevbygy³Ó g g Page No.23