MYcÖRvZš x evsjv `k mikvi A_ gš Yvjq Af m ` wefvm (AvqKi) cöávcb ZvwiLt 17 Avlvp, 1417 e½vã/1 RyjvB, 2010 wlªóvã

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1 Gm,Avi,I bs 263-AvBb/AvqKi/2010 -Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi, 1jv RyjvB 2010 nb Z 30 k Ryb 2011 ch š@ mgqkv ji Rb Kv vbx köyxi Ki`vZv `i Î grm Lvgvi nb Z D Z Av qi Dci D³ Ordinance Gi Aaxb cö `q AvqK ii nvi n«vm Kwiqv 5% wba viy Kwij

2 Gm,Avi,I bs 264-AvBb/AvqKi/2010 -Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi, 1jv RyjvB 2010 nb Z 30 k Ryb 2011 ch š@ mgqkv ji Rb pelleted poultry feed Drcv`b nb Z D Z Av qi Dci D³ Ordinance Gi Aaxb cö `q AvqK ii nvi n«vm Kwiqv 5% wba viy Kwij

3 Gm,Avi,I bs 265-AvBb-AvqKi/2010 -Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j, mikvi, GZ`&Øviv AÎ wefv Mi 22 Avlvp, 1412/6 RyjvB, 2005 Zvwi Li Gm,Avi,I bs 205-AvBb/AvqKi/2005 Gi wbæiƒc ms kvab Kwij, h_v: Dcwi-D³ cöávc bi 1bs Aby Q ` ewy Z Ò30 k Ryb, 2010Ó msl v wj, kã wj I Kgvi cwie Z Ò30 k Ryb, 2012Ó msl v wj, kã wj I Kgv cöwz vwcz nb e

4 Gm, Avi, I bs 266-AvBb/AvqKi/ Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi, 17 Avlvp, 1416 e½vã/01 RyjvB, 2009 wlª vã Zvwi Li bs Gm, Avi, I 187-AvBb/2009 Gi wbæiƒc ms kvab Kwij, h_v:- Dcwi-D³ Gi- (A) Aby Q` 1 Gi `dv (1) wbæiƒc cöwz vwcz nb e, h_v:- Ò(1) cö `q AvqK ii nvi nb e wbæiƒc, h_v:- µwgk bs Mvoxi aiy cö `q AvqK ii nvi (K) 1500 wmwm ch š@ cöwzwu gvuikvi Gi UvKv 8, Rb (L) 2000 wmwm ch š@ cöwzwu gvuikvi Gi UvKv 10, Rb (M) 2000 wmwmi Dc i cöwzwu gvuikvi Gi UvKv 16, Rb (N) 2800 wmwm ch š@ cöwzwu Rxc Gi Rb UvKv 14, (O) 2800 wmwmi Dc i cöwzwu Rxc Gi Rb UvKv 18, (P) gvb µvevm cöwzwui Rb UvKv 8, Ó; (Av) Aby Q` 4 wbæiƒc cöwz vwcz nb e, h_v:- Ò4 (K) D³ Ordinance Gi section 2 Gi clause (46) Abyhvqx 'person' Gi Aš@f y³ b n GBiƒc cöwzôv bi gvwjkvbvaxb gvuikvi, Rxc ev gvb µvevm Gi Î GB cö hvr nb e bv (L) cvewjk wek we` vjq, we `kx ` Zvevm, RvwZmsN I Dnvi A½ msmvbmg ni gvwjkvbvaxb gvuikvi, Rxc I gvb µvevm Gi Î GB cö hvr nb e bv Ó

6 Gm, Avi, I bs 267-AvBb/AvqKi/ Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi, 16 Avlvp, 1416 e½vã/30 Ryb 2009 wlª vã Zvwi Li bs Gm, Avi, I 171-AvBb/2009 Gi wbæiƒc ms kvab Kwij, h_v:- Dcwi-D³ cöávc bi Aby Q` 1 Gi- (K) `dv (1) G ewy Z cö `q AvqKi Gi Uwe ji- (A) Gw Uª (M) I (N) Gi cwie Z wbæiƒc Gw Uª (M) I (N) cöwz vwcz nb e, h_v:- Ò(M) (A) ZvcvbyK j jv vix evm cöwzwui Rb UvKv 20, (Av) `vzjv evm cöwzwui Rb UvKv 10, (N) ZvcvbyK j wgwbevm/ Kv vi cöwzwui Rb UvKv 10,000.00Ó; Ges (Av) Gw Uª (T) Gi cwie Z wbæiƒc Gw Uª (T) cöwz vwcz nb e, h_v:- Ò(T) kxzvzc wbqwš Z cöwzwu U vw K v ei Rb UvKv 7,000.00Ó; (L) `dv (2) G ewy Z cö `q AvqKi Gi Uwe ji- (A) Gw Uª (M) I (N) Gi cwie Z wbæiƒc Gw Uª (M) I (N) cöwz vwcz nb e, h_v:- Ò(M) (A) ZvcvbyK j jv vix evm cöwzwui Rb UvKv 10, (Av) `vzjv evm cöwzwui Rb UvKv 5, (N) ZvcvbyK j wgwbevm/ Kv vi cöwzwui Rb UvKv 6,000.00Ó; Ges (Av) Gw Uª (T) Gi cwie Z wbæiƒc Gw Uª (T) cöwz vwcz nb e, h_v:- Ò(T) kxzvzc wbqwš Z cöwzwu U vw K v ei Rb UvKv 3,000.00Ó

7 Gm, Avi, I bs 268-AvBb/AvqKi/ Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi, 14 Avlvp, 1414 e½vã/28 Ryb, 2007 wlª vã Zvwi Li bs Gm, Avi, I 158-AvBb/AvqKi/2007 GZ`&Øviv iwnzµ g, cvewjk wek we` vjq e ZxZ emikvix wek we` vjq, emikvix gww Kj K jr, emikvix W Uvj K jr, emikvix BwÄwbqvwis K jr ev KejgvÎ Z_ cöhyw³ wel q wk v`v b wb qvwrz emikvix K jr Gi D Z Av qi Dci cö `q AvqK ii nvi n«vm Kwiqv 15% wba viy Kwij 2 Bnv 1jv RyjvB, 2010 ZvwiL nb Z Kvh Ki nb e

8 Gm, Avi, I bs 269-AvBb/AvqKi/ Income-tax Ordinance, 1984 (Ord. XXXVI of 1984), AZ:ci D³ Ordinance ewjqv DwjÐwLZ, Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi, wmwkdwiwur GÛ G PÄ Kwgkb KZ K Aby gvw`z Kvb K G P Ä ZvwjKvfz³ mikvix wmwkdwiwur e ZxZ Ab Kvb wmwkdwiwur jb `b nb Z D Z Av qi Dci D³ Ordinance Gi Aaxb cö `q AvqK ii nvi n«vm Kwiqv wb œv³fv e wba viy Kwij, h_v:- µwgk bs (K) (L) (M) Ki`vZvi cök wz D³ Ordinance Gi section 2 Gi clause (20) Gi Aaxb Kv vbx gh v`vfz³ Ges clause (32) Gi Aaxb dvg gh v`vfz³ Ki`vZvi wmwkdwiwur jb `b nb Z D Z Av qi Dci e vsk, Avw_ K cöwzôvb, gv P U e vsk, exgv, wjwrs Kv vbx, cvu dvwji g v br g U Kv vbx, K wwjvi ev K eªvkvi Kv vbx Gi Ýi kqvi nvìvi ev ww i±i `i wmwkdwiwur jb `b nb Z D Z Av qi Dci µwgk bs (L) G ewy Z Kv vbxmg ni Ýi kqvi nvìvi ev ww i±i e ZxZ K G P Á ZvwjKvfy³ Ab Kvb Kv vbxi kqvi nvìvi hvnv `i mswkðó Avq erm ii h Kvb mg q K G P Ä ZvwjKvfz³ Kvb Kv vbx ev Kv vbxmg ni cwi kvwaz g ja bi 10% Gi AwaK cwigvy kqvi iwnqv Q, Zvnv `i D³ Kv vbx ev Kv vbxmg ni wmwkdwiwur jb `b nb Z AwR Z Av qi Dci cö `q AvqK ii nvi 10% 5% 5%

9 02 Aby Q` 1 Gi µwgk bs (L) Z ewy Z Kvb kqvi nvìvi ev kqvi nvìvimy hw` Kv vbx gh v`vfz³ ev dvg gh v`vfz³ Ki`vZv nq, mb Î Zvnv `i wmwkdwiwur jb `b nb Z D Z Av qi Dci Aby Q` 1 Gi µwgk bs (K) G ewy Z nvi cö hvr nb e 03 Aby Q` 1 Gi µwgk bs (L) Z ewy Z kqvi nvìvi ev ww i±imy, h Kv vbxi Ýi kqvi nvìvi ev ww i±i, wzwb ev Zvnviv D³ Kv vbxi kqvi Kwi j Zvnvi ev Zvnv `i Î D³ Ordinance Gi section 53M cö hvr nb e 04 Dc iv³ Aby Q`mg n ewy Z Ki`vZv e ZxZ Ab vb Ki`vZv `i K G P Ä ZvwjKvfy³ Kv vbxi wmwkdwiwur jb `b nb Z AwR Z Av qi Dci cö `q AvqKi nb Z Ae vnwz cö`vb Kiv nbj 05 GB cöávc bi D Ïk mvabk í ÔwmwKDwiwURÕ ewj Z wmwkdwiwur GÛ G PÄ Kwgkb KZ K Aby gvw`z Kvb K G P Ä jb `b hvm Ges ZvwjKvfz³, mikvix wmwkdwiwur e ZxZ mkj Kv vbx ev cöwzôv bi Km, kqvi, wgdpz qvj dvû BDwbU, eû, ww eâvi ev Ab vb wmwkdwiwur eysvb e 06 GB 1 RyjvB 2010 nb Z Kvh Ki nb e

10 Gm,Avi, I 270-AvBb/AvqKi/2010 -Income-tax Ordinance, 1984 (Ord. XXXVI of 1984) Gi section 44 Gi sub-section (4) Gi clause (b) Z cö`ë gzve j mikvi 02 gvn, 1415 e½vã/15 Rvbyqvwi, 2009 wlª vã Zvwi L RvixK Z GmAviI bs 08-AvBb/2009 iwnzµ g wbæewy Z Zdwmj-L Z DwjÐwLZ K c v iu mvgvwrk `vwqz cvj bi Î, wbæewy Z Zdwmj-K Z DwjÐwLZ kz vejx mv c, Kvb Kv vbx K ZrKZ K wewb qvwrz cök Z A _ i ev Li Pi 10% nv i AvqKi iqvz cö`vb Kwij, h_v :- Zdwmj-K (AvqKi iqv Zi kz vejx) (1) h mkj Kv vbx K c v iu cöwzôvb wnmv e mvgvwrk `vwqz cvj bi gva g Ki iqvz MÖnY Kwi Z AvMÖnx ev Drmvnx nb e, mb mkj cöwzôvb- (K) G Kg iz Kg KZ v-kg Pvix `i K wbqwgz ezbñfvzv cwi kva Kwi Z nb e Ges D³ cöwzôvb KZ K cwipvwjz Kj-KviLvbvq we klzt wkírvz cy Drcv`b Kiv nb j er e e vcbv cðv U (waste treatment plant) Gi e e v _vwk Z nb e; (L) KZ K wbqwgzfv e AvqKi, f vu I ïé Ges cövwzôvwbk FY cwi kva Kwi Z nb e; (M) Kej mikvi KZ K Aby gvw`z cöwzôvb K CSR Gi AvIZvq Aby`vb/A_ cö`vb Kwi Z cvwi e; Ges (N) kög AvB bi we` gvb mkj weavb cwicvjb Kwi e (2) Kvb K c v iu cöwzôvb KZ K mvgvwrk `vwqz cvj bi Î e wqz A_ ev LiP K Dnvi Drcv`b wnmve, evwywr K wnmve A_ev jvf- wz wnmv e Aby gv`b hvm LiP g g we epbv Kiv hvb e bv (3) Kvb K c v iu cöwzôvb KZ K mvgvwrk `vwqz cvj bi Î `vexk Z A_ cök Zc LiP nbqv Q wkbv Zrm K mswkðó Dc-Ki Kwgkbvi Gi wbku cö qvrbxq Z_ cögvyvw` `vwlj Kwi Z nb e (4) Kvb K c v iu cöwzôvb KZ K M nxz CSR Kg cwikíbv RvZxq ivr ^ evw K AewnZ KiZt GZ`&mswkÐó AvqKi iqvz mb` MÖnY Kwi Z nb e

11 Zdwmj-L (K c v iu mvgvwrk `vwqz cvj bi Îmg n) (1) weï cvwb e e vcbv Kvh µ g wb qvwrz cöwzôv b cö`ë Aby`vb; (2) ebvqb Kvh µ g wb qvwrz cöwzôv b cö`ë Aby`vb; (3) bmixi kvfv/ mš `h ea b Kvh µ g wb qvwrz cöwzôv b cö`ë Aby`vb; (4) er e e vcbv Kvh µ g wb qvwrz cöwzôv b cö`ë Aby`vb; (5) cövk wzk `y h vm hgb-n wy So, f wgk, R jv Q vm, cðveb Gi d j GjvKvi Rb `y f vm jvn ei D Ï k mikvix Kvb cöwzôv bi gva g cö`ë Aby`vb; (6) e wbevm (old home) cöwzôv I cwipvjbv Kvh µ g wb qvwrz cöwzôv b cö`ë Aby`vb; (7) gvbwmk ev kvixwik cöwzeüx `i Kj v Y wb qvwrz Kvb mvgvwrk ms v K cö`ë Aby`vb; (8) wqbœg j wkï `i wk vi D Ï k cwipvwjz wk v cöwzôvb K cö`ë Aby`vb; (9) `i Avevmb cök í wb qvwrz cöwzôv b cö`ë Aby`vb; (10) bvix AwaKvi I hšzzk we ivax cöpviyvq wb qvwrz mvgvwrk cöwzôv b cö`ë Aby`vb; (11) GZxg/wQbœg j wkï `i fiy cvly I c be vm b wb qvwrz cöwzôv b cö`ë Aby`vb; (12) gyw³hy welqk M elyv, gyw³hy i PZbv cybi vi I cömv i wb qvwrz Ges gyw³ hv v `i m vbrbk Rxebavi Y wb qvwrz cöwzôv b cö`ë Aby`vb; (13) cve Z PÆMÖvg, PivÂj, b`xfv½b GjvKvq ^v m Z cqtwb vkb Kv R wb qvwrz cöwzôv b cö`ë Aby`vb; (14) VuvU KvUv, Qvwb cov, K vývi, Kzô ivm wbivg q wb qvwrz cöwzôv b cö`ë Aby`vb; (15) GwmW Avµvš@ `i wpwkrmv mevq wb qvwrz e w³/cöwzôv b cö`ë Aby`vb; (16) Mixe ivmx `i webvg j wpwkrmv myweav cö`vb I wpwkrmvi gvb Dbœq bi Rb we klvwqz nvmcvzvj hgb- K vývi, wjfvi, wkwbx, _ vjv mwgqv, P z I KvwW I, G cö`ë Aby`vb;

12 (17) RbmsL v mgm v mgvavbv _ Rš wbqš Y mvgmöx e envikvix ch v q webvg j weziykvix cöwzôv b Ges ^ Qv eü vkiy K v cwipvjbvq cö`ë Aby`vb; (18) cvewjk wek we` vj q cö`ë Aby`vb; (19) gavm bœ `wi`ª QvÎ-QvÎx `i KvwiMwi I e wëg jk (technical & vocational) wk v cömv ii D Ï k mikvi KZ K ^xk Z Kvb wk v cöwzôv b cö`ë Aby`vb; (20) Kw DUvi ev Z_ cöhyw³ cöwk Y cö`vbv _ j ve vcb ev Bs iwr wk v Kg m Px b mikvix ev GgwcIfy³ emikvix wk v cöwzôv b cö`ë Aby`vb; (21) Rbkw³ ißvbxi Rb A` I Avav-` köwgk K KvwiMix I vocational training cö`vbkvix cöwzôv b cö`ë Aby`vb; Ges (22) RvZxq ch v q Ljva jvi AeKvVv gv Dbœqb ev cöwk Y cö`v b wb qvwrz cöwzôv b cö`ë Aby`vb

MYcÖRvZš x evsjv `k mikvi A_ gš Yvjq Af š ixy m ú` wefvm (ïé) cöávcb ZvwiLt evs/ Bs

MYcÖRvZš x evsjv `k mikvi A_ gš Yvjq Af š ixy m ú` wefvm (ïé) cöávcb ZvwiLt 14-12-1411 evs/ 28-03-2005 Bs bs Gm, Avi, I 74-AvBb/2005/2067/ïé - Customs Act, 1969 (Act IV of 1969), AZtci D³ Act ewjqv DwjwLZ,