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i

MYcRvZx evsjv k miKvi

RvZxq ivRevWKi bxwZ kvLv

cwic-2015 (AvqKi)

2015-2016A_eQii evRU Kvhgi gvagAvqKii AvbxZ cwieZb mg~nixKiY

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ii

m~Pxc

wgK welq cv2015-2016 A_eQii evRU Kvhgi AvIZvq AvqKiAvBb, wewa I cvcbi gva g AvbxZ cwieZb mwKZxKiY

t 1

1| 2015-2016Ki eQii Rb chvR AvqKi nvi t 1(K) ew kYxi Ki nvi t 1

(L) ew-Ki vZv`i Dci chvR mviPvRi nvi cybwebvm t 2

(M) b~~bZg mviPvRwbaviY t 3(N) Awbevmx ew-Ki`vZvi Ki nvi 4

(O) Aevb wfwK z ev KzwUi wk _K DZ AvqiDci AvqKi iqvZ

t 4

(P) Kvvbxi Kinvi t 5(Q) Abvb Ki nvi t 7

2| mveRbxb Income Year Gi ceZb-AvqKi Aav`kiaviv 2GiDc-aviv (35) Gi cwZvcb

t 7

3| AwZwi Ki Avivcmsv-AvqKi Aav`ki aviv16BGi cwZvcb

t 9

(K) jfvsk ev evbvm kqvi Bmy, NvlYv ev weZiYe_Zvmsv

t 9

(L) Dchy KZci Abygv`b eZxZ Kvb we`kx

bvMwiKK KvR wbqvM msv

t 10

4| Drcv`bg~Lx bZzb industrial undertakingRb b~bZg

Ki nvi cybtwbaviY- AvqKi Aav`ki aviv 16CCCGi mskvab

t 10

5| 5 j UvKv ch bM` FY MnY-AvqKi Aav`ki aviv19Gi Dc- aviv(21)Gi mskvab

t 11

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iii

6| Kvvbxi gvUi Mvox q Abygv`bhvM mxgv ewKiY-AvqKi Aav`ki aviv 19 Gi Dc- aviv (27) Gi

mskvab

t 11

7| evKxZ qKZ Ges `vq wnmve c`wkZ wbgvY mvgMxig~j cieZx eQi cwikva msv- AvqKi Aav`kiaviv 19 G Dc- aviv(29)Gi mshvRb

t 12

8| Mn-mwi Avq MYbvq givgZ I iYveY, BZvw`LvZ Abygvw`Z LiPi AewqZ Ask Avq wnmeweePbvKiY- AvqKi Aav`ki aviv 19 G Dc-aviv

(30)GimshvRb

t 12

9| g~j AvqKi wiUvb c`wkZ Avq Acv cieZxZ`vwLjKZ wiUvbev mskvwaZ wiUvb nvi KihvM evKigy LvZi AwZwi c`wkZ AvqK KihvM Avqwnme weePbvKiY-AvqKi Aav`ki aviv 19G bZzbDc- aviv (31)Gi mshvRb

t 13

10| AvevwmK feb Ges GvcvUgU wbgvY/q wewbqvMi

wekl Ki nvi cybwebvm-AvqKi Aav`ki aviv19BBBBBGi mskvab

t 14

11| ^Qvq c~ei Ki-AbvivwcZ Avq NvlYvi cwimxgvewnf~Z LvZ mmviY-AvqKi Aav`ki aviv19EGimskvab

t 14

12| Financial Institution Gi bad or doubtful

kYxfz FYi my`K cKZ cvwi wfwZ Avq MYbviweavb msv- AvqKi Aav`ki aviv 28 Gi Dc-aviv(3)Gi mskvab

t 15

13| Avg`vbxKZ mdU&Iqvi eZxZ Abvb vqx m`i obsolescence allowance Abygv`b msv-AvqKi Aav`ki aviv 29 Gi Dc-aviv (1) Gi KR (xi)

t 15

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iv

Gimskvab14| eemv ev ckv Avqi cviKzBwRU eve`

Abygv`bhvM LiPi mevP mxgv ew msv- AvqKiAav`ki aviv 30Gi mskvabt

t 16

15| AvqKi Aav`ki aviv 19G be cewZZ Dc-aviv (29)Ges (31) K aviv 33G Abvb m~i Avq wnmveAfyKiY-AvqKi Aav`ki aviv 33Gi mskvab

t 16

16| wmMviU cZKviKi wmMviU Drcv`b I weq eemvqAwRZ Avq Ab Kvb Drmi wZi mv_ mg^qhvM bvnIqv msv-AvqKi Aav`ki aviv 37Gi mskvab

t 16

17| Industrial undertakingwki Ki AeKvk myweavmmviY msv- AvqKi Aav`ki aviv 46B Gimskvab

t 17

18| fZ AeKvVvgv (physical infrastructure facility)Gi Ki AeKvk evwZj msv- AvqKi Aav`ki aviv

46C Gi mskvab

t 17

19| Kv-AcviwUf mvmvBwUi Ki Avivc msv- AvqKiAav`ki aviv47 Gi mskvab

t 18

20| Drm Ki KZbi cwiwa mmviY-AvqKi Aav`kiaviv 49 Gi mskvab

t 18

21| miKvwi PvKzwiRxex`i eZb-fvZvi Dci Drm KiKZbi weavb ceZb- AvqKi Aav`ki aviv 50 Gi

mskvab

t 19

22| URvix e I URvix weji Dci upfrontDrm KiKZb Gi weavb iwnZKiY- AvqKi Aav`ki aviv 51Gi mskvab

t 20

23| wVKv`vi cwZvb, BZvw`K A_cwikva mwKZ DrmKi KZbi LvZ msvAvqKi Aav`ki aviv52 Gi

t 20

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v

mskvab24| Professional ev Technical service c`vbi

Drm Ki KZb AevnwZ mswk mb`c BmyKiY- AvqKiAav`ki aviv52A Gi cvfvBmv Gi mskvab

t 20

25| wewfb mev c`vb mwKZ Drm Ki KZb LvZ I nvimywbw`KiY- AvqKi Aav`ki aviv 52AA GicwZvcb

t 21

26| wmMviU cZKviKi wmMviU Drcv`b I weqi DciDrm Ki KZbi weavb ceZb- AvqKi Aav`ki aviv52BGi mskvab

t 22

27| IqR AvbvmWfjcgU e nZ AwRZ AvqK DrmKi KZb nZ AevnwZ c`vb- AvqKi Aav`ki aviv52D Gi we`gvb cvfvBmv mskvab I bZzb cvfvBmvmshvRb

t 23

28| Uvfj GRU nZ Drm Ki Avivc msv weavbmskvab-AvqKi Aav`ki aviv52JJ Gi cwZvcb

t 23

29| Kvgj cvbxq, BZvw` Drcv`bi Drm Ki KZbnvi cybwebvm- AvqKi Aav`ki aviv 52S Gimskvab

t 24

30| KwDUvi, KwDUvi GmixR, cvU, Zzjv I m~ZvKjvKvj Gjwmi gvag cY q Drm Ki KZb nZAevnwZ c`vb msv-AvqKi Aav`ki aviv52U Gi

cvfvBmv mskvab

t 24

31| wbevmx wkwcs eemvq Drm Ki KZb mswk mb`cBmyKiY-AvqKi Aav`ki aviv53AA Gimskvab

t 25

32| AvqKi Aav`ki aviv53CC Gi wejvc t 25

33| cZKZ cY evRviRvZKiY/weZiYi Rb c`qKwgkb, wd BZvw` nZ Drm Ki KZb msv- AvqKi

t 25

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vi

Aav`ki aviv53E GiDc-aviv (1) Gi mskvab34| we`kx Zvi GRUK Kwgkb/igybvikb c`vb

mwKZ Drm Ki KZbi nvi cybwebvm- AvqKiAav`ki aviv53EE Gi mskvab

t 26

35| KqKwU mqx AvgvbZ Ges gqv`x AvgvbZimy`i Dci Drm Ki KZb nvi cybwebvm- AvqKiAav`ki aviv53F Gi mskvab

t 26

36| `xNgqv`x jxR `wjj mv`bi Drm Kii cwiwaweZKiY-AvqKi Aav`ki aviv53HHGi mskvab

t 27

37| wcU, BjKUwbK wgwWqv, AbjvBb wevcbi Drm KiKZbi cwiwa mmviY- AvqKi Aav`ki aviv 53KGi mskvab

t 28

38| kqvi evRvii gybvdvi Dci Drm Ki Avivc msv-AvqKi Aav`ki aviv53O Giwejvc

t 28

39| wiqj GU eemvqx KZK Rwgi gvwjKK A_

cwikvaKvj Drm Ki KZbi weavb ceZb- AvqKiAav`k bZzb aviv53PmshvRb

t 29

40| bM` jfvsk Avqi Dci Drm Ki KZb msv- AvqKiAav`ki aviv54 Gi cwZvcb

t 29

41| Awbevmx`i (non-resident) Avqi Dci Drm KiKZb msv- AvqKi Aav`ki aviv 56 Gi Dc-aviv

(1) Gi cwZvcb

t 30

42| Ki`vZvi Ave`bi cwZ wiUvb `vwLji mgqmxgvewKiY msv- AvqKi Aav`ki aviv 75 Gimskvab

t 31

43| mveRbxb -wbaviYx cwZZ wiUvb`vwLj msvAvqKiAav`ki aviv82BBGi mskvab

t 32

44| P~ov Ki`vq cwikva msv weavb cwieZb- AvqKi t 35

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vii

Aav`ki aviv82CGi mskvab45| dvgi wbeb evwZj msv-AvqKi Aav`kiaviv84

Gi mskvab

t 37

46| Uvdvi cvBwms welq GKvDUUi wicvU `vwLjmsv-AvqKi Aav`ki aviv107FGi cwZvcb

t 37

47| Uvdvi cvBwms welq 107EE avivq AvRvwZKjb`bi Z_ c`vb e_Zvq Rwigvbv Avivc msv-AvqKi Aav`k bZzb aviv107HHGi mshvRb

t 37

48| ew-Ki`vZvi wiUvb `vwLji e_Zvi Rwigvbv

Avivci mevP mxgv wbaviY msv- AvqKiAav`ki aviv 124 Gi Dc-aviv (1) G provisomshvRb

t 38

49| Ki`vZv mbvKiY b^i hvPvBq e_Zvi Rb RwigvbvAvivc msv-AvqKi Aav`k bZzb aviv124AA GimshvRb

t 38

50| wiUvb c`wkZ Avqi Dci 74 avivq Ki cwikva

e_Zvq Rwigvbv Avivc msv-AvqKi Aav`ki aviv127Gi mskvab

t 39

51| Rvj ev bKj (fake) wbixwZ AwWU wicvU `vwLjiKviY Rwigvbv Avivc msv- AvqKi Aav`k bZzbaviv129BGi mshvRb

t 39

52| Rwigvbv Avivci bvbxi myhvM c`vbi cwimi

ew-AvqKi Aav`ki aviv130Gi mskvab

t 39

53| Dc Ki Kwgkbvi eivei AvcxjvZ hyM Ki Kwgkbvi evmswk KZc KZK AvivwcZ Rwigvbvi Av`k ciYmsv-AvqKi Aav`ki aviv132Gi mskvab

t 40

54| weK weiva wbw (ADR)Z Ave`b `vwLj msv-AvqKi Aav`ki aviv152IGi mskvab

t 40

55| Dc Ki Kwgkbvi Ges cwi`kx hyM Ki KwgkbviiAv`ki wei Avcxj `vqi msv- AvqKi

t 41

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viii

Aav`ki aviv153Gi mskvab56| Rvj ev bKj (fake) AwWU wicvU `vwLjK kvwhvM

Aciva wnme weePbvKiY msv- AvqKi Aav`kbZzb aviv165AAGi mshvRb

t 42

57| we`kx bvMwiKK Abbygvw`Zfve KvR wbqvMi Rbkvwg~jK weavb ceZb msv- AvqKi Aav`k bZzbaviv165CGi mshvRb

t 42

58| wewfb 12 wWwRUi wUAvBGb, BZvw` `vwLji kZmsvAvqKi Aav`ki aviv184AGi mskvab

t 42

59| AvqKi Aav`ki THE THIRD SCHEDULE Gi

mskvabt

t 43

60| AvqKi Aav`ki THE SIXTH SCHEDULE, PART-AGi mskvab

t 44

61| AvqKi wewagvjv, 1984 Gi mskvabxmg~n t 4762| RvixKZ cvcbmg~n t 52

cwiwkcwiwk -01t Gm,Avi,I bs 289-AvBb/AvqKi/2014,

ZvwiLt 17 wWm^i, 2014 (Avg`vwb chvq Kqjvi DciDrm Ki AevnwZmsv)

t 59

cwiwk -02t Gm,Avi,I bs 76-AvBb/AvqKi/2015,ZvwiLt 05 Gwcj, 2015 (B-wUAvBGb hvPvBqi weavbmsv)

t 60

cwiwk -03t Gm,Avi,I bs 99-AvBb/2015, ZvwiLt 17g, 2015 (gvUi Kvi, Rxc ev gvBvevmi

gvwjKvbvRwbZ AbywgZ Avqi Dci Kivivc msv)

t 62

cwiwk -04t Gm,Avi,I bs 192-AvBb/AvqKi/2015,ZvwiLt 30 Ryb, 2015 (AvqKi wewagvjv, 1984 GiKwZcq wewa mskvabmsv)

65

cwiwk -05t Gm,Avi,I bs 193-AvBb/AvqKi/2015,

ZvwiLt 30 Ryb, 2015 (myZv Drcv`b, myZv WvBwqs,

wdwbwksmn KwZcq LvZ nvmKZ nvi Kivivcmsv)

t 89

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ix


ZvwiLt 30 Ryb, 2015 (cvURvZ e Drcv`b wbqvwRZ

Kvb wk cwZvbi Avqi Dci nvmKZ nvi Kivivcmsv)

t 90


ZvwiLt 30 Ryb, 2015 (evsjv`k wmwKDwiwUR GGP Kwgkb Gi Avqi Dci Kivivc msv)

t 91


ZvwiLt 30 Ryb, 2015 (cuywRevRvi kqvi jb`bi

AvqiDcinvmKZ nvi Kivivcmsv)

t 92


ZvwiLt 30 Ryb, 2015 (`ywU ^vqkvwmZ cwZvbi DcinvmKZ nvi Kivivc iwnZKiYmsv)

t 94


ZvwiLt 30 Ryb, 2015 (miKvwi KgKZv/KgPvix`i

eZb-fvZvw`i Dci Kivivcmsv)

t 95


ZvwiLt 30 Ryb, 2015 (Mevw` cmn KwZcq LvZiAvqi Dci nvmKZ nvi Kivivcmsv)

t 96

cwiwk -12t Gm,Avi,I bs 224-AvBb/2015, ZvwiLt

02 RyjvB, 2015 (ivwb LvZi Avqi Dci Drm KiKZbmsv)

t 97

cwiwk -13t Gm,Avi,I bs 226-AvBb/AvqKi/2015,ZvwiLt 08 RyjvB, 2015 (evsjv`k A_bwZK AjcwZwZ eemv cwZvbi Dci Kivivcmsv)

t 98


ZvwiLt 08 RyjvB, 2015 (evsjv`k A_bwZK AjcwZvq WfjcviMYi Avqi Dci Kivivc msv)

t 99

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x


ZvwiLt 08 RyjvB, 2015 (evsjv`k nvB-UK cvK

cwZwZ eemv cwZvbi Dci Kivivcmsv)

t 100


ZvwiLt 08 RyjvB, 2015 (evsjv`k nvB-UK cvKcwZvq WfjcviMYi Avqi Dci Kivivc msv)

t 101


ZvwiLt 16 AvM, 2015 (nuvm-gyiwMi Lvgvii DcinvmKZ nvi Kivivcmsv)

t 102

cwiwk -18t Gm,Avi,I bs 255-AvBb/AvqKi/2015,ZvwiLt 16 AvM, 2015 (nuvm-gyiMx, wPsox I gvQinvPvix Ges grm Pvl nZ Avqi Dci Kivivc msv)

t 103

cwiwk -19t A_AvBb, 2015 Gi aviv 65 t 104

cwiwk -20t Heads of Income Subject todeduction or collection of income tax at

source with specified rates of deduction

t 111

cwiwk -21t Tax Payment Codes t 133

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1

MYcRvZx evsjv`k miKviRvZxq ivR^ evW

ivR^ febmbevwMPv, XvKv|

bw_ bs-08.01.0000.030.03.009(Ask-1).15/56 ZvwiLt03 fv , 1422 ev

18 AvM, 2015 wLv

cwic-01 (AvqKi)/2015

welqt 2015-2016 A_ eQii evRU Kvhgi AvIZvq AvqKi AvBb, wewa Icvcbi gvagAvbxZ cwieZb mwKZ xKiY|

A_AvBb, 2015 Ges wewfbcvcbi gvag AvqKi Aa v`k, 1984 GesAvqKi wewagvjv, 1984 Z cqvRbxq mskvabx Avbv nqQ| be cewZZ ImskvwaZ AvBb, wewa I cvcbmg~ni h_vh_ cqvM wbwZKI Ki`vZv`imswk wewa weavbmg~n mnRfve AewnZ Kivi j AvbxZ mshvRb/ mskvab/cwieZb/ cwigvRbmg~nwbgic Dcvcb Kiv njvt

1| 2015-2016 Ki eQii Rb chvR AvqKi nvit

(K) ew kYxi Ki nvi t(i) A_ AvBb, 2015 Gi gvag cZK ew-Ki`vZv (Awbevmxevsjv`kxmn), wn`y h_ cwievi, Askx`vix dvg, ew-msN Ges AvBbiviv m Kwg ewi Kigy Avqi mxgv 2,20,000/- UvKv nZ ew Ki

2,50,000/- UvKv Kiv nqQ| 2015-2016 Ki eQii Rb GicKi`vZv`i Avqi Dci chvR Ki nvi wbic cybwebvm KivnqQt-gvU Avq Ki nvi

(K) c_g 2,50,000/-UvKv chgvU Avqi Dci k~b(L) cieZx4,00,000/-UvKv chgvU Avqi Dci 10%(M) cieZx5,00,000/-UvKv chgvU Avqi Dci 15%(N) cieZx6,00,000/-UvKv ch gvU Avqi Dci 20%(O) cieZx30,00,000/-UvKv ch gvU Avqi Dci 25%

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2

(P) Aewk gvU Avqi Dci 30%

Ze, DcivwjwLZ Ki nvi Ki`vZvi ghv`v wbwekl wmMviU cZKviKi

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(iv)gnvb ^vaxbZv hyiMRUfz hyvnZ gywhvvì Kigy Avqi mxgv4,00,000/- UvKv nZ ew Ki 4,25,000/- UvKvq wbaviY Kiv nqQ|

gy&why welqK gYvjqi cvcb bs gyweg/ct3/gywhvv/MRU/2003/479,ZvwiLt 20k fv 1410/ 4Vv mi 2003 G DwjwLZ ZvwjKvq h mKjhyvnZ gywhvvi bvg Afy iqQ m mKj Ki vZv G myweav cveb|

(v)Kigy mxgvi Eai Avqi c`q b~ bZg AvqKii cwigvYXvKv IPMvg wmwU Kcvikb GjvKvq Aew Z Ki vZvì Rb 5,000/- UvKv, AbvbwmwU Kcvikb GjvKvq AewZ Ki vZvì Rb 4,000/- UvKv Ges wmwUKcvikb eZxZ Ab vb GjvKvq Aew Z Ki`vZvì Rb 3,000/- UvKvq

wbaviY Kiv nqQ| Kigy mxgvi Ea Avq AvQ Ggb Ki`vZvi c`qAvqKii cwigvY ev wewbqvMRwbZ Ki iqvZ weePbvi ci c`q AvqKiicwigvY b~bZg AvqKii Pq Kg, k~b ev FYvZK njI ZuvK chvR nvib~bZg AvqKi cwikva KiZ ne|

(L) ew-Ki`vZvi Dci chvR mviPvRi nvi cybweb vmt-

A_ AvBb, 2015 Gi gvag ew-Ki`vZvi c`q AvqKii Dci chvRmviPvRAvivci weavb cwieZb Avbv nqQ| AvqKi wiUvbi mv_ vwLjKZcwim`, `vq I LiPi weeiYx (statement of assets, liabilities andexpenses) Z c`wkZ bxUcwimì g~jgvb (total net worth) 2 KvwU25 j UvKvi AwaK nj bxU cwimì Dci wfw Ki wbgwjwLZ nvi c`qAvqKii Dci mviPvR AvivwcZ net

bxU cwimì g~jgvb mviPvRi nvi(K) yB KvwU cuwPk j UvKv ch k~b(L) yB KvwU cuwPk j UvKvi AwaK wK`k KvwU UvKvi 10%

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3

AwaK bq(M) `kKvwU UvKvi AwaK wKwek KvwU UvKvi AwaK bq 15%(N) wekKvwU UvKvi AwaK wKwk KvwU UvKvi AwaK bq 20%(O) wk KvwU UvKvi AwaK h Kvb AsKi Dci 25%

(M) b~~bZg mviPvR wbaviYt

A_AvBb, 2015 Gi gvag ew-Ki vZvi c`wkZ bxU cwimì g~jgvbiDci b~ bZg mviPvR Avivci weavb ceZb Kiv nqQ| be cewZZ G weavbAbyhvqxD mviPvR wewbqvMRwbZ Ki iqvZ weePbv cieZxc`q AvqKiiDci chvR ne| Dci ewYZ nvi Abyhvqx Kvb ew-Ki vZvi c`qmviPvRi cwigvY 3,000/- UvKvi Kg njI ZuvK b~bZg 3,000/- UvKvmviPvR eve` cwikva KiZ ne| mviPvR wKfve AvivwcZ ne Zv wbPiD`vniYjvi gva gxKiYKiv njvt-

UvKv(1) (i) Ki`vZvi c`wkZ bxU mì g~jgvb 2,20,00,000/-

(ii) gvU Avq 5,00,000/-(iii)Avqi Dci c`qAvqKii cwigvY(iv) c`q mviPvRi cwigvY

25,000/-k~b

(2) (i) Ki`vZvi c`wkZ bxU mì g~jgvb 2,30,00,000/-(ii) gvU Avq 5,00,000/-(iii)Avqi Dci c`q AvqKii cwigvY 25,000/-(iv) c`q mviPvRi cwigvY (10%) 2,500/-

G b~ bZg 3,000/- UvKv mviPvR eve` cwikva KiZ ne| Ze, Kvb Ki`vZvi Avq

KihvMmxgv AwZg bv Kij b~ bZg mviPvRcwikva msvG weavb chvR ne bv|(3) (i) Ki`vZvi c`wkZ bxU mì g~jgvb 11,00,00,000/-

(ii) gvU Avq 5,00,000/-(iii)Avqi Dci c`q AvqKii cwigvY 25,000/-

(iv) c`q mviPvRi cwigvY (15%) 3,750/-

(4) (i) Ki`vZvi c`wkZ bxU mì g~jgvb 20,50,00,000/-

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4

(ii) gvU Avq 5,00,000/-(iii)Avqi Dci c`q AvqKii cwigvY 25,000/-


(5) (i) Ki`vZvi c`wkZ bxU m`i g~jgvb 30,10,00,000/-(ii) gvU Avq 5,00,000/-(iii)Avqi Dci c`q AvqKii cwigvY 25,000/-


DjL,ew-Ki`vZv (individual) eZxZ AbKvb kYxi Ki`vZviDci G mviPvRAvivchvM bq|

(N)Awbevmx ew-Ki`vZvi Kinvi:Awbevmx evsjv`kx eZxZ evsjv`k Awbevmx Ggb ew-Ki`vZvi Ki nvi30% ejer AvQ| Ze Awbevmx ew-Ki`vZv evsjv`kx bvMwiK nj ZuviAvqi evsjv`kx wbevmx`i Rb chvR nviA_vr 0%, 10%, 15%,20%, 25% I 30% AvqKi Ges mviPvRc`q ne|

(O)Ae vb wfwKz ev KzwUi wk _K DZ Avqi Dci AvqKi iqvZt

Kvb ew-Ki`vZv hw` ^ DbZ GjvKv (less developed area) evmePq Kg DbZ GjvKvq (least developed area) AewZ Kvb z evKzwUi wki gvwjK nb Ges D KzwUi wki evw` Drcv`b wbqvwRZ_vKb, Zvnj wZwb D z ev KzwUi wk _K DZ Avqi Dci wbewYZnvi AvqKi iqvZ jvf Kieb, h_v :-

weeiY iqvZi nvi

(A) h mswk eQii Drcv`bi cwigvYc~eeZx eQii Drcv`bi cwigvYiZzjbvq 15% Gi AwaK, wK 25% GiAwaK bq

c`q AvqKii 5%

(Av) h mswk eQii Drcv`bi cwigvYc~eeZx eQii Drcv`bi cwigvYiZzjbvq 25% Gi AwaK nq c`q AvqKii 10%

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(P) Kvvbxi Ki nvitcvewjKwj UWW Kvvbxi we`gvb Ki nvi 27.5% nZ nvm Ki25% wbaviY Kiv nqQ|ZvQvov cvewjKwj UWW Kvvbx 30% Gi AwaKbM` jfvsk c`vb Kij 10% nvi Ki iqvZ myweav msv c~ei weavbwUiwnZ Kiv nqQ| Aciw`K 10% Gi Kg jfvsk NvlYv Kij A_evevsjv`k wmwKDwiwUR G GP Kwgkb KZK wbavwiZ mgqi ga NvwlZjfvsk c`vb bv Kij cvewjKwj UWW Kvvbxi Ki nvi 35% G wbaviYKivi weavbI iwnZ Kiv nqQ|Ze, bb-cvewjKwj UWW Kvvbxi Kinvi MZ eQii bvq 35% envjiqQ|

2015-2016 Ki eQii Rb Kvvbxi AvqKii nvi (jfvsk Avq I g~jabxAvq eZxZ) wbictKvvbxi aiY Ki nvi ge

(A) bb-cvewjKwj UWW Kvvbx(K GPi ZvwjKvfz bqGgb Kvvbx)

35%

(Av) cvewjKwj UWW Kvvbx (KGP ZvwjKvfz Kvvbx)

25% kZt hw` Gic Kvvbxhv Publicly tradedcompany bq, ZvicwikvwaZ g~jabib~bZg 20% kqviInitial Public Offerings

(IPO) Gi gvagnvi Ki, ZvnjGic Kvvbx D

nvi mswk eQichvR AvqKii Dci10% nvi AvqKi iqvZjvf Kie|

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(B) evsK, exgv, Avw_K cwZvbmg~n(gvPUevsK eZxZ)(i) cyuwRevRvi ZvwjKvfz nj(ii)

cuywRevRvi ZvwjKvfz bvnj

(iii) miKvi KZK 2013 mvjAbygvw`Z evsK, exgv IAvw_K cwZvbi Kii nvi

40%

42.5%

40%(C) gvPU evsK 37.5%(D) wmMviU cZKviK Kvvbx 45%

(E) gvevBj dvb AcviUiKvvbx 45% kZt (1) Gic KvbKvvbx Zvi cwikvwaZg~jabi Kgc 10%kqvi, hvi ga PreInitial Public Offering

Placement 5% GiAwaK ne bv; KGPi gvag n viKi Publicly tradedcompany ZicvwiZnjZvi Ki nvi ne40%;(2)Gic Kvb Kvvbxhw` Zvi cwikvwaZg~jabi 20% kqvi

Initial Public Offerings(IPO) Gi gvagnvi Ki, Zvnjnvi mswk eQichvRAvqKi Gi Dci10% nvi Ki iqvZcve|

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(Q) Abvb Ki nvit

(A) Kvb Kvvbx KZK cv jfvsk

Avqi /we`kx Kvvbxigybvdv cZvevmb, hv jfvskwnme MY, Gi Dci

20%

(Av) Kvvbx eZxZ wmMviUcZKviK Abvb kYxi Ki`vZviwmMviU Drcv`b c~eK weqeemvi Avqi Dci

45%

(B) mgevq mwgwZiAvqiDci 15%

A_ AvBb, 2015 Abyhvqx 1 RyjvB, 2015 wLv ZvwiL Avi Ki eQii RbAvqKii nvi cwiwk-19 G `Lvbv nqQ|

2| mveRbxb Income Year Gi ceZb-AvqKi Aav`ki aviv 2GiDc-aviv(35) Gi cwZvcb t

AvqKi Aav`ki aviv 2 GiDc-aviv (35) G Income Year Gi we`gvbmsvwU A_AvBb, 2015 Gi gvag cwZvcb Kiv nqQ|we`gvb AvBbi msvAbyhvqx GKRb Ki`vZv eQii h Kvb w`bKB wnmve mgvwi ZvwiL wnme MYKi wnmvei LvZvc msiY Ges m Abyhvqx wnmve weeiYx I AvqKi wiUvbcZKiZ cvib| cwZvwcZ msv AbyhvqxevsK, exgv I Avw_K cwZvb eZxZ AbvbKi`vZvi wnmve mgvwi AwfbZvwiL 30 Ryb wbaviY Kiv nqQ| cwZvwcZmsvi DjLhvM ewkmg~n wbict

- evsK, exgv I Avw_K cwZvb eZxZ Abvb mKj Ki`vZvi Avq eQiiwnmve mgvwi ZvwiL ne 30 Ryb;

- evsK, exgv I Avw_K cwZvbi Avq eQi ne 1 RvbyqvixnZ iKi cieZx 12 gvm| A_vr, G wnmve mgvwi ZvwiL ne mswk eQii31 wWm^i;

-

bZzb eemvi Avq eQi ne eemv ii ZvwiL nZ cieZx 30 RybchmgqKvj;

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-

eemv e, Kvvbxi Aemvqb ev Kvb Ki`vZvi gZyRwbZ KviY Avq eQine 1 RyjvB nZ eemv e, Kvvbxi Aemvqb ev Ki`vZvi gZzi ZvwiLchmgqKvj|

-

wbewZ bq Gic Kvb unincorporated bodyev msv (Askx`vix eemv,ew-msN, BZvw`) Gi Kvb AskMnYKvixi Aemi MnY ev gZzi AvqeQi ne-

1 RyjvB nZ 30 Rybi ga Kvb AskMnYKvixi Aemi evgZz nj1 RyjvB nZ Aemi ev gZzi ZvwiL chmgqKvj;

Kvb AskMnYKvixi Aemi ev gZzi ZvwiLi cieZx 30 Rybi c~eAci Kvb AskMnYKvixi Aemi ev gZz nj, c~eeZx AskMnYKvixi

Aemi ev gZzi ZvwiL nZ cieZx AskMnYKvixi Aemi ev gZziZvwiL ch; Ges

Kvb AskMnYKvixi Aemi ev gZzi ZvwiL nZ cieZx 30 Rybiga Ab Kvb AskMnYKvixi Aemi ev gZz bv nj DAskMnYKvixi Aemi ev gZzi ZvwiL nZ cieZx 30 Ryb chmgqKvj|

-

Ze Kvb B Avq eQii cwievw ev mgqKvj 12 gvmi ekx ne bv|

cwZvwcZ D msvi dj evsK, exgv I Avw_K cwZvb eZxZ Abvb hmKj Ki`vZv 30 Ryb wfb Ab Kvb ZvwiLK wnmve mgvwi Kvj wnme MYKi AvmQb, m mKj Ki`vZv wKfve bZzb cewZZ weavb Abymvi 30 RybZvwiLK wnmve mgvwi ev Avq eQi mgvwi ZvwiL MY Ki wnmve weeiYx cZGes Avq eQi I Ki eQi wbaviY Kieb, Zv bxPi D`vniYi gvag Kivnjvt

D`vniY tABC wjwgUW Kvvbxi (hv evsK, exgv ev Avw_K cwZvb bq) wnmve mgvwiZvwiL 31 wWm^i| we`gvb weavb Abyhvqx 31 wWm^i 2015 ZvwiL mgv Avq eQi(income year) mswk Ki eQi (assessment year) 2016-2017| AvqKiAav`k, 1984 Gi 75 avivi weavb Abyhvqx D Kvvbx Ki`vZvi 2016-2017Ki eQii AvqKi wiUvb`vwLji kl ZvwiL 15 RyjvB, 2016| cwZvwcZ weavbAbyhvqx 30 Ryb Avq eQii wnmve mgvwi ZvwiL weavq Ki wbaviY Avq eQiiavivevwnKZvi cqvRb 1 Rvbyqvix, 2016 nZ 30 Ryb, 2016 chmgqKvji Rb

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ABC wjwgUW KvvbxK AviKwU c_K wnmve weeiYx I AvqKi wiUvb cZKiZ ne| GI ABCKvvbxi Avq eQimswkAwfbKi eQine 2016-2017| A_vr, GKB Ki eQi 2016-2017 ZABC Kvvbxi `ywU Ki wbaviYcwqv chvR ne; c_gwU c~ei AbymZ wnmve cwZ Abyhvqx Rvbyqvix- wWmîA_vr c_g 12 gvmi Rb Ges klvwUbe cewZZ weavbi AvjvK cieZxRvbyqvwi _K 30 Ryb ch| GKB Ki eQii Rb `ywU wnmveKvj AbymiYi KviYGic Kvvbx Ki`vZvì 75 avivq AvqKi wiUvb `vwLji mgqmxgv newbict(1)31 wWmî mgv Avq eQii cieZx eQii 15 RyjvB; Ges

(2)

30 Ryb ZvwiL mgv Avq eQii cieZx 31 wWmî|

DjL, Kvvbx eZxZ Abvb kYxi Ki`vZvì Dciv D`vniY Abyhvqx`ywU wnmveKvji Rb AwfbKi eQii AvqKi Aav`k, 1984 Gi 75 avivAbyhvqx wiUvb`vwLji kl mgq ne 30 mî|

A_vr, cwiewZZ G weavbi cqvwMKZv weePbvq G weavb KvhKi mswk Ki eQii 12 gvmi AwaK mgqKvj weePbvq c_g evii gZ `ywU c_K mgqKvji Rbwnmve weeiYx I AvqKi wiUvb`vwLj Kivi cqvRb nZ cvi| cieZx Ki eQi _Kh_vwbqg RyjvB-Ryb mgqKvji Z_v 12 gvm wfwK Avq eQii Rb wnmve weeiYxI wiUvb`vwLj KiZ ne|

A_ AvBb, 2015 Gi aviv 1 Gi Dc-aviv (3) gvZveK Income Year GicwZvwcZ msvwU 1 RyjvB, 2016 nZ AvqKi Aav`ki h_vvb cwZvwcZ ggMY nehv 2016-2017 Ki eQi nZ KvhKi ne|

3|AwZwi Ki Avivcmsv-AvqKi Aav`ki aviv16BGi cwZvcbt

A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 16B cwZvcb Ki GZKR(a) I KR(b)mwbek Kiv nqQ, hv wbict

(K) jfvsk ev evbvm kqvi Bmy, NvlYv ev weZiY e_Zvt

aviv16BGi KR (a)Abyhvqx we`gvb AvqKi Aav`k hv wKQzBejv _vKzK bv Kb

evsK I Byi Kvvbx eZxZ evsjv`ki KvbK GP ZvwjKvfz Kvb

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cvewjK wjt Kvvbx hw` Zvi cwikvwaZ g~jabi Kgc 15% jfvsk bM` evevbvm kqvi wnme Zvi Avq eQi klnIqvi Qq gvmi ga Bmy, NvlYv evweZiY bv Ki Zvnj AewUZ gybvdvi (wd wiRvfmn mwZ gybvdv) Dci 5% nviAwZwi Ki AvivwcZ ne|

(L)Dchy KZci Abygv`b eZxZ Kvb we`kx bvMwiKK KvRwbqvM msvtaviv 16B Gi KR (b) Abyhvqx we`gvb AvqKi Aav`k hv wKQzB ejv _vKzK bvKb Kvb ew (person) hw` wewbqvM evWev miKvii Kvb Dchy KZcic~evbygv`b eZxZ Kvb we`kx bvMwiKK Kvb KvR wbqvM c`vb Ki, mwbqvMKvixewi (person) Gic Aea wbqvM c`vb mswk Ki eQi Ges AeawbqvMi avivevwnKZv eRvq _vKj mswk cieZx Ki eQimg~ni c`q Ki Gi DciAwZwi 50% Ki AvivwcZ ne| Ze, Gic AwZwi Ki Gi cwigvY Kvb fveB5 j UvKvi Kg ne bv|

4| Drcv`bg~Lx industrial undertaking Rb b~bZg Ki nvi cybtwbaviY-AvqKi Aav`ki aviv 16CCCGi mskvab t

AvqKi Aav`kiaviv 16CCCGi we`gvb weavb Kvb dvgev KvvbxK Zvi

Mm cvw/UvbIfvii Dci 0.30% nvi b~bZg Ki cwikva KiZ nq|A_AvBb,2015 Gi gvag D avivq GKwU cvfvBmv mshvRb Kiv nqQ|mshvwRZ GcvfvBmvi weavbgZ Kejgv cY Drcv`b wbqvwRZ Kvb wk cwZvbK(industrial undertaking) Zvi evwYwRK Drcv`b ii c_g wZbwU Avq eQi0.30% Gi cwieZ0.10% nvmKZ nvi b~bZg Ki cwikva KiZ ne| ZeDwk cwZvbi c`wkZ/wbiwcZ Avqi Dci c`q Ki hw`b~bZg Kii ewk nqZvnj D cwZvbK c`wkZ/wbiwcZ Avqi Dci c`q Ki cwikva KiZ ne|evwYwRK Drcv`b ii ci 75 avivq wiUvb`vwLjhvM wk cwZvbi bZzb

mshvwRZ G cvfvBmv Abyhvqx b~bZg Ki cwiMYbv Kejgv c_g wZbwU AvqeQii Rb chvR ne| G aibi bZzb wk cwZvb eZxZ Abvb Kvvbx evdvgi 0.30% nvi b~bZg Ki c`vbi weavb chvR ne|

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5| 5 j UvKv chbM` FY MnY- AvqKi Aav`ki aviv 19Gi Dc- aviv(21)Gi mskvab t

AvqKi Aav`ki aviv 19GiDc-aviv(21) Abyhvqx Avq MYbvq evsK I Avw_KcwZvb eZxZ Ab Kvbewi (person) KvQ _Kcrossed chequeeZxZAb Kvb gvag GK ev GKvwaK Drm nZ mevP 5 j UvKv chFY MnYi ciwbavwiZ mgqi ga Zv cwikva bv Kij D MnxZ FY ev Zvi AcwikvwaZAsKK Abvb Drm nZ Avq wnme MY Kivi weavb iqQ|A_AvBb, 2015 Gigvag crossed cheque Gi mv_ bank transfer KI Afy KivnqQ|

G weavb 2015-2016 Ki eQi nZ KvhKi ne|

6| Kvvbxi gvUi Mvox qAbygv`bhvM mxgvewKiY- AvqKi Aav`kiaviv19 Gi Dc- aviv(27) Gi mskvabt

AvqKi Aav`ki aviv19GiDc-aviv(27) G Kvb Kvvbxpaid up capitalGi 10kZvski AwaK g~j gvUiKvi ev Rxc q Kij, Mvoxi qg~j Gespaid

up capital Gi 10% Gi cv_Ki 50 kZvskK D Kvvbxi Abvb m~iAvq wnme weePbv Kivi weavb iqQ|A_ AvBb, 2015 Gi gvag D avivwUmskvab KiD 10 kZvsk cwiMYbvi wfw wnme paid up capital Gesreserve and accumulated profit Gi hvMdjK weePbv Kivi weavb KivnqQ|aiv hvK, Kvb GKwU Kvvbxi paid up capital 1,00,00,000/- UvKv Gesreserve and accumulated profit Gi wwZ 1,00,00,000/- UvKv| DKvvbx hw` 60,00,000/- UvKv g~ji GKwU gvUi Kvi ev Rxcq Ki ZecwiewZZ AvBbi weavb Abyhvqx aviv 19 GiDc-aviv (27) Gi Avq wbiccwiMYbv KiZ ne-

Paid up Capital + Reserve andaccumulated Profit = 2,00,00,000/-Gi 10% = 20,00,000/-Mvoxi qg~j = 60,00,000/-cv_K = 40,00,000/-

cv_Ki 50% = 20,00,000/-

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A_AvBb, 2015 Gi gvag AvbxZ mskvabx gvZveK G 20,00,000/- UvKvD Ki`vZv Kvvbxi aviv 19Gi Dc-aviv (27) Abymvi Abvb Drm nZ Avqwnme MY ne|

7|evKxZ qKZ Ges `vq wnmve c`wkZ wbgvY mvgMxi g~j cieZx eQi cwikvamsv- AvqKi Aav`ki aviv 19 G Dc-aviv(29)Gi mshvRbt

A_ AvBb, 2015 Gi gvag AvqKi Aav`k aviv 19 G GKwU bZzb Dc-aviv(29) mshvRb Kiv nqQ| mshvwRZ G bZzb Dc-avivi weavb Abymvi wiqjGU eemvq wbqvwRZ Kvb Ki`vZv eZxZ Ab Kvb Ki`vZv hw` Kvb `vjvb evMn-mw ev Zvi Kvb BDwbU wbgvYi evLvq Drm wnme evKxZ wbgvY mvgMxq Ges Zv `vq (liabilities) wnme c`kb Ki, Zvnj h Ki eQi Gic `vqc`wkZ ne Zvi cieZx Ki eQii ga Zv cwikva KiZ ne| Ab_vqAcwikvwaZ `vqi m~YAsk D Avq eQi mswk Ki eQi Ki`vZvi AbvbDrm nZ Avqwnme MY ne|aiv hvK, Gic Kvb Ki`vZv 2015-2016 Ki eQi `vjvb wbgvYi wecixZ60,00,000/-g~ji wbgvY mvgMx evKxZ q wnmeZvi `vwLjKZ AvBwU-10we/

wwZc `vq eve` c`kb Ki| cieZx Ki eQi A_vr 2016-2017 Ki eQi G`vq nZ wZwb 20,00,000/- UvKv cwikva Kib Ges AvBwU-10we/ wwZc40,00,000/-UvKv `vqi wwZ wnme c`kb Kib| aviv 19Gi Dc-aviv(29)Gi weavb Abymvi AcwikvwaZ `vqi wwZ A_vr 40,00,000/- UvKv 2016-2017Ki eQi Abvb Drm nZ Avqwnme MY ne|

8| Mn-mwi Avq MYbvq givgZ I iYveY, BZvw` LvZ Abygvw`Z LiPiAevnwZ Ask Avq wnme weePbvKiY- AvqKi Aav`kiaviv19 Gi Dc- aviv(30)GimshvRbt

Mn-mw LvZi Avq wbicYAvqKi Aav`ki aviv 25Gi Dc-aviv(1) Gi KR(h)Abyhvqx AvevwmK febi evwlK fvov g~ji25% Ges evwYwRK febi30%AvBbvbyMfve givgZ, Av`vq, BZvw`LiP wnme Abygv`b Kiv nq| Mn-mwiAvq MYbvq Gic eq `vex mZI Kvb Ki`vZv AvBbvbyMfve Abygvw`Z G LiPim~YevAsk wekl givgZ eve` LiP nqwb- G hywZ hw` KvbAsK Zvi m`cwiewiZnwejiDrm wnme c`kb Kib, ZemgcwigvY AsK A_AvBb, 2015

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Gi gvag AvqKi Aav`ki aviv 19G mshvwRZDc-aviv (30) Gi weavbgZMn-mw LvZAvqwnme MY ne|

aiv hvK, GKRb ew-Ki`vZv GKwU AvevwmK feb fvovq c`vb nZ Avq ARbKib| D febi evwlK fvovg~j 12,00,000/- UvKv| AvqKi wiUvb wZwb Mn-mwi Avq MYbvqAvqKi Aav`ki aviv25Gi Dc-aviv(1)Gi KR (h)AbyhvqxAbygv`bhvM LiP 3,00,000/- UvKv `vex Kib| wKD AsK LiP nqwb `vexKi wZwb mswk Ki eQii m` cwiewi Drm evLvq Zv Znwej wnme c`kbKib | G be cewZZ weavb Abyhvqx wewae eqi AewqZ mgy`q AsKAvqKi Aav`k, 1984 Giaviv19Gi Dc- aviv(30)Giweavb Abymvi Mn-mwi Avqwnme MY ne| A_vr, `vex Abyhvqx G aiYi AewqZ mgy`q AsKev Ask wekli G weavb chvR ne|ew-Ki`vZv eZxZ Abvb chvqi Ki`vZvI hw` wnmve weeiYxZ Mn-mwLvZi Avq MYbvq `vexKZ Gic LiP AewqZ AsK wnme c`kb Ki, mI Gavivi weavbwU mgfve chvR ne|

9| g~j AvqKi wiUvbc`wkZ Avq Acv cieZxZ `vwLjKZ wiUvbev mskvwaZwiUvb ^ nvi KihvM ev Kigy LvZi AwZwi c`wkZ AvqK KihvM Avq

wnme weePbvKiY- AvqKi Aav`ki bZzb aviv 19 Gi Dc- aviv (31) GimshvRbt

A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 19G GKwU bZzb Dc-aviv(31) mshvRb Kiv nqQ| bZzb mshvwRZ Gi avivi weavb Abyhvqx Kvb Ki`vZvZvi g~jAvqKi wiUvb Kigy ev nvmKZnvi Ki AvivchvM LvZ h cwigvY Avqc`kb Kieb, cieZxZ 78 aviv Abyhvqx mskvwaZ A_ev Ki gvgjv cybtDbvPbRwbZ 93 avivi bvwUk Rvixi cwZ ev Ab Kvb cwZ `vwLjKZ

wiUvb/mskvwaZ wiUvb/wiUvbKigy ev nvmKZKi nvi mswk LvZ h cwigvYAsKAwZwi Avq wnme c`kb Kieb Zvi m~Y AskB (GKB LvZ g~j AvqKi wiUvbI mskvwaZ AvqKi wiUvbc`wkZ Kigy ev nvmKZnvi Ki AvivchvM Avqicv_K) Ki`vZvi Abvb Drm nZ Avq wnme MY ne Ges Kigy/nvmKZnvii cwieZZdwmj ewYZ nvi Ki AvivchvM ne|

aiv hvK, Kvb Ki`vZv 2012-2013 Ki eQi Mn-mw LvZ 3,00,000/- UvKvGeseemv LvZ 4,00,000/- UvKvmegvU KihvM Avq 7,00,000/- Ges cvw

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LvZ 20,00,000/- UvKv Kigy Avq c`kb Kig~j AvqKi wiUvb `vwLj Kib|cieZxZwZwb cYvw`Zfve 78 avivq A_ev Ki eQii Ki gvgjvwU 93 avivqcybtDbvPbi cwZev Ab Kvb cwZ cvw LvZ 35,00,000/- UvKvKigy Avq c`kbKimskvwaZ wiUvb/wiUvb`vwLj Kibev Drmi m` cwiewievLvq D cvw LvZi AvqK Drm wnme c`kb Kib| A_vr, cvw LvZKigy ewaZ Avq/Znweji Drm c`kb Kib 15,00,000/-|bZzb mshvwRZDc-aviv (31) Gi weavb Abymvi G 15,00,000/- UvKv Ki`vZvi Gic Avq c`kbmswk Ki eQi A_vr 2012-2013 Ki eQi Abvb Drm nZ KihvM Avqwnme weewPZ ne|

10| AvevwmK feb Ges GvcvUgU wbgvY/q wewbqvMi wekl Ki nvicybwebvm-AvqKi Aav`ki aviv 19BBBBBGi mskvabt

A_ AvBb, 2013 Gi gvag AvevwmK feb/GvcvUgU wbgvY/q wewbqvMKvixKi`vZvMYi Rb wekl Ki eev msv aviv 19BBBBBAvqKi Aav`kmshvwRZ nq| A_AvBb, 2015 Gi gvag we`gvb G avivwUi Dc-aviv (1)GiKR(d) Gimve-KR(i)I mve-KR(ii) Z GesKR(e) Gi mve-KR(i) Gi Imve-KR(ii) Z cwieZbAvbqbigvagAvevwmK feb/ GvcvUgU wbgvY/qi

Rb cwigvci wfwZ cwikvahvM Ki Gi cwigvYnvm Kiv nqQ|KR(d) ZAvbxZ cwieZb Abyhvqx Rjv m`ii ci GjvKvq AewZ 200 eMwgUvi chAvqZbi `vjvb Ges GvcvUgUi eMwgUvi cwZ 1000/- UvKvi cwieZ600/- UvKv nvi Ges 200 eMwgUvii AwaK AvqZbi `vjvb Ges GvcvUgUi eMwgUvi cwZ 1500/- UvKvi cwieZ 800/- UvKv nvi Ki cwikva KiZne| GKB AvBbi gvag AvbxZ mskvabx Abyhvqx KR (e) Z ewYZ GjvKvq`vjvb Ges GvcvUgUi AvqZb 200 eMwgUvii Kg nj eMwgUvi cwZ700/-

UvKvi cwieZ400/-UvKv nvi Ges 200 eMwgUvii AwaK AvqZbi `vjvbGes GvcvUgUi eMwgUvi cwZ 1000/-UvKvi cwieZ 600/-UvKv nvi Ki

cwikva KiZ ne|G weavbi Abvb kZvejx c~ei bvq AcwiewZZ iqQ|

11| ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi cwimxgv ewnf~Z LvZ mmviY-AvqKi Aav ki aviv19EGi mskvabt

^Qvq c~ei Ki AbvivwcZ Avq NvlYv msvaviv19EA_AvBb, 2012 Gi

gvag AvqKi Aav`k mshvwRZ nq| D avivi Dc-aviv (3) Abyhvqx KqKwU

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K D avivi Aaxb ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi cwimxgviewnf~Z ivLv nqQ| A_AvBb, 2015 Gi gvag 19Eavivi Dc-aviv(3) Gi KR(d) Gi ci KR(e)mshvRb Ki ZvZ `ywU mve-KRh_v mve-KR(i)I mve-KR(ii) Afy Kiv nqQ| bZzb mshvwRZ G `ywU mve-KRAbyhvqx aviv 19EGiAaxb ^Qvq c~ei Ki AbvivwcZ Avq NvlYvi mswk Ki eQiiKigyKvb LvZi Avq wKsev AvqKi Aav`ki aviv 44 Abymvi nvmKZnvi KiAvivchvM Kvb LvZi Avq c`kb Ki G weavbi myhvM MnY Kiv hve bv| Gweavbi eZq NwUq hw` Gic Kvb Kigy Avq ev nvmKZ nvi Ki AvivchvMKvb LvZi AvqK aviv 19EGi Aaxb Afy Ki wiUvbc`kb Kiv nq Zvnjc`wkZ Gic Avq AvqKi Aav`ki aviv 33 Abyhvqx Abvb Drm nZ Avq

wnme weewPZ ne Ges Zdwmj wbavwiZ nvi Ki AvivchvM ne|

12| Financial Institution Gi bad or doubtful kYxfz FYimy`K cKZ cvwi wfwZ Avq MYbvi weavb msv- AvqKi Aav`ki aviv 28Gi Dc-aviv(3)Gimskvabt

A_AvBb, 2015 Gi gvag AvqKi Aav`k, 1984 Gi aviv 28 Gi Dc-aviv(3)

G we`gvb Investment Corporation of Bangladesh kwji ci anyfinancial institution kwj mshvRb Kiv nqQ| cwiewZZ G weavb AbyhvqxAvqKi Aav`k, 1984 Gi aviv 28 Gi Dc-aviv (3) G we`gvb weavbvejxBangladesh Development Bank, Bangladesh Krishi Bankmn h KvbCommercial Bank Ges Rajshahi Krishi Unnayan Bank Gi mv_financial institution mg~ni I mgfve chvR ne| Gi gvagfinancial institution mg~ni I bad or doubtfulkYxfz FYi my`K

cKZ cvwi wfwZ Avq wnmve MYbv Kiv hve|

13| Avg`vbxKZ mdU&Iqvi eZxZ Abvb vqx m`i obsolescenceallowance Abygv`bmsv- AvqKi Aav`ki aviv 29 Gi Dc-aviv (1) GiKR (xi)Gimskvabt

AvqKi Aav`ki aviv 29 Gi Dc-aviv (1) Gi KR (xi)Abymvi Kvb Ki`vZvKZK eemvq eeZ nIqvi ci cwiZ, asmcv ev eenvi AbychvMxev wewZ

ev nvwiZ, BZvw`i wews, gwkbvix A_ev cvU Gi Dci obsolescence

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allowance Abygv`b Kivi weavb we`gvb AvBb AvQ| A_ AvBb, 2015 Gigvag Abyic myweav Avg`vbxKZ mdU&Iqvi eZxZ Abvb vqxmì weZ Kiv nqQ| Gi djKvb Ki`vZv KZK eemvq eeZAbvbvqx mì(Avg`vbxKZ mdU&Iqvi eZxZ) I AvqKi Aav`ki ZZxq ZdwmjiAbyQ` (10) Abyhvqxobsolescence allowance chvR ne|

14|eemv ev ckv Avqi cviKzBwRU eveÀbygv`bhvM LiPi mevPmxgvewmsv-AvqKi Aav`ki aviv 30Gi mskvabt

AvqKi Aav`ki aviv 30 Gi KR (e) Gi we`gvb weavb Abymvi Kvb Ki`vZvKZK Zvi Kvb KgKZv/KgPvixK evrmwiK 3,50,000/- UvKvi AwaK cviKzBwRU[AvqKi Aav`ki 2(45) avivq msvwqZ] eve` c`vb Kij D AsKi AwZwiAsk Ki`vZvi Avq wnme weewPZ nq| A_AvBb, 2015 Gi gvag ewYZ mxgv3,50,000/-UvKv _K ew Ki4,50,000/-UvKvq wbaviY Kiv nqQ| Gi dj,wbqvMKvix Ki`vZv KZK Zvi Kvb KgKZv/KgPvixK c` evrmwiK cviKzBwRU4,50,000/- UvKv ch Abygv`bhvM LiP wnme weewPZ ne| D wbavwiZmxgvi AwZwi cviKzBwRU c`vbKiv nj AwZwi AsK wbqvMKvixi nvZ KihvMAvq wnme weewPZ ne|

15| be cewZZ aviv 19Gi Dc-aviv (29)Ges (31) Kaviv 33G Abvbm~i Avq wnmve AfyKiY-AvqKi Aav`ki aviv 33Gi mskvab t

A_AvBb, 2015 Gi gvag cewZZ wiqj GU eemv eZxZ Abvb Ki`vZvKZKevKxZ wbgvY mvgMx qK `vq wnme c`kb msvaviv 19Gi Dc-aviv(29) Ges mskvwaZ AvqKi wiUvb/wiUvb/eLvq c`wkZ AwZwi Kigy ev nvmKZ

nvi KivivcbhvM AvqK Kivivcb msv aviv 19Gi Dc-aviv (31) K 33avivi weavbi AvIZvq Abvb m~i Avq wnme Afy Kiv nqQ|

16|wmMviU cZKviKi wmMviUDrcv`b I weq eemvq AwRZ Avq Ab KvbDrmi wZi mv_ mg^qhvMbv nIqv msv- AvqKi Aav`ki aviv 37 Gimskvab t

A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 37 G we`gvb wZbwU

cvfvBmvi ci AviI GKwU bZzb cvfvBmvmshvRb Kiv nqQ| mshvwRZ G

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17

cvfvBmvi weavb Abymvi Kvb Ki`vZvi AbKvb Drmi AwRZ wZ RwbZAvqKwmMviU Drcv`b I weq eemv LvZi Avqi mv_ mg^q Kiv hve bv|Ze, wmMviU Drcv`b I weq eemv LvZi wZ Ab eemv LvZi Avqi mv_mg^q Kiv hve|

17| Industrial undertaking Gi Ki AeKvk myweav msv- AvqKiAav`ki aviv46BGimskvabt

(K) A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv46B Gi Dc-aviv(2)ZewYZ Ki AeKvkhvM we`gvb LvZ mg~ni mv_ bZzb 4 (Pvi) wU LvZ mshvRb KivnqQ| mshvwRZ bZzb G 4 (Pvi)wU LvZ njvt automobile manufacturingindustry, bi-cycle manufacturing industry, brick made of automatic

Tunnel Kiln technology Ges tyre manufacturing industry| Gi djAvqKi Aav`ki aviv 46B Gi kZvejx c~iY mvc ewYZ 4 (Pvi)wU LvZiwkmg~n D avivq ewYZ mgqmxgv I nvi AbyhvqxRb Ki AeKvk myweav cv ne|

(L) A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv46BGi Dc-aviv(11)Z ewYZ we`gvb weavbwU cybwebvm Ki GZ GKwU bZzb weavb mshvRb Kiv

nqQ| mshvwRZ G weavb Abyhvqx evsjv`kx bvMwiK eZxZ wewbqvM evW evDchy KZci Abygv`b ewZiK Kvb we`kx bvMwiKK Ki AeKvk myweavfvMiZ Kvb industrial undertaking GKvRwbqvM Kiv njD industrialundertaking Gi Ki AeKvk myweav evwZj ej MY ne| IndustrialundertakingKZK G aibi Aea wbqvM c`vb mswk Ki eQi Ges hw`cieZxZ G Aea wbqvMi avivevwnKZv eRvq _vK Zvnj mswk cieZx Ki eQimg~ni Ki AeKvk myweav evwZji I G weavb chvR ne|

18| fZ AeKvVvgv (physical infrastructure facility) Gi Ki AeKvkmsv-AvqKi Aav`ki aviv46C Gimskvabt

AvqKi Aav`ki aviv 46C Abyhvqx KqK kYxi fZ AeKvVvgv (physicalinfrastucture) KqKwU kZmvcwbw gqv`i Rb AwRZ Avqi Dci KiAeKvk myweav cq _vK| kZcwicvjb e_Zv ev fi KviY aviv46C Gi Dc-aviv (9) Abymvi Dc Ki KwgkbviK D avivi Aaxb c` Ki AeKvk myweav

evwZj Ki Ki Avivci gZv c`vb Kiv nqQ| A_AvBb, 2015 Gi gvag

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fZ AeKvVvgvi Ki AeKvk myweav evwZj KiviRb ewYZ avivi we`gvb weavbcybwebvm Ki GZ GKwU bZzb weavb mshvRb Kiv nqQ| mshvwRZ G bZyb weavbAbyhvqx evsjv`kx bvMwiK eZxZwewbqvM evW ev Dchy KZci Abygv`bewZiK Kvb we`kx bvMwiKK Ki AeKvk myweavfvMiZ Kvb fZ AeKvVvgvGi KvRwbqvMKiv nj D fZ AeKvVvgv Gi Ki AeKvk myweav evwZj ejMY ne| fZ AeKvVvgv KZK G aibi Aea wbqvM c`vb mswkKi eQi Geshw` cieZxZ G Aea wbqvMi avivevwnKZv eRvq _vK Zvnj mswk cieZx KieQi mg~ni Ki AeKvk myweav evwZji G weavb chvR ne| Ki AeKvkevwZj msvwe`gvb Abvb weavbI KvhKi _vKe|

19| Kv-AcviwUf mvmvBwUiKiAvivcmsv-AvqKi Aav`kiaviv47 Gimskvabt

AvqKi Aav`ki aviv 47 Gi we`gvb weavb Abymvi Kv-AcviwUf mvmvBwUievswKs eemv eZxZ Ab mKj Kvhg nZ AwRZ Avq Ki AevnwZ cv| A_AvBb, 2015 Gi gvag aviv47 Gi Dc-aviv (1) Gi clause (a) Ges clause(c)wejy Kiv nqQ| Gi dj Kvb Kv-AcviwUf mvmvBwUi Kejgv aviv47Gi Dc-aviv (1) Gi clause (b) Ges clause (d) LvZ ewYZ Avqi Dci Ki

AevnwZ myweav ejer _vKe| A_vr D avivGi Dc-aviv(1)Giclause (b) Gesclause (d) Gi AvIZv ewnf~Z LvZiAwRZAvqi Dci 15% nvi Ki AvivwcZne|

20|Drm Ki KZbi cwiwa mmviY-AvqKi Aav kiaviv 49 Gimskvabt

AvqKi Aav`k, 1984 Gi aviv 49 G h mKj Avq Drm Ki KZbhvM Zvi

DjL iqQ| A_ AvBb, 2015 Gi gvag Drm Ki KZbi cwiwa weZ KivnqQ| be cewZZ aviv 53PAbyhvqx wiqj GU Wfjcvi KZK Rwgi gvwjKKcwikvaKZ h Kvb AsKi Dci 15% nvi Drm Ki KZbi welqwU aviv 49GZvwjKvfz Kiv nqQ|

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21| miKvwi PvKzwiRxex`i eZb-fvZvi Dci Drm Ki KZbi weavb ceZb-AvqKi Aav kiaviv 50Gi mskvabt

(K) A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv50 Gi Dc-aviv(1) GiciDc-aviv (1A) mshvRb Kiv nqQ| bZzb mshvwRZ AvBbi weavb AbymviGKRb miKvwi PvKzwiRxex,whwb wbR Drawing and Disbursing Officer,wZwbAvq eQii iZ Zuvi cvc eZb, Drme fvZv I evbvmi cwigvY Gi wfwZeZb LvZ KihvM Avq wbicb Kieb| eZb LvZ KihvM AvqiDci we`gvbKi nvi cqvM Ki gvU c`q Ki Gi cwigvY wbicb GesZvnZ we`gvb nvi KiiqvZ ev` wbq bxU c`q Ki Gi cwigvY wbaviYKieb|G wZwb ewMZ

Mvoxi gvwjK njMvoxi wdUbm bevqbKvj cwikvaKZ

AwMg AvqKiev` w`q bxUc`q Ki Gi cwigvY wbicb Kieb| Dci ewYZ cwZZ wbiwcZ bxU c`q Ki

12 (evi)w`qfvM Ki gvwmKc`q Ki Gi cwigvY wbaviY KiZtGes cwZ gvmieZb wej D cwigvY A_Ki cwikva wnme ev` w`q bxUcvc eZb fvZvicwigvY wbicb Ki eZb wej cYqb Kieb| Kvb Drawing and DisbursingOfficer Zvui Aaxb`i eZb wej ^vii mgqI Dci ewYZ cwZ AbymiYKieb|

(L) A_AvBb, 2015 Gi gvag mshvwRZ aviv 50 Gi Dc-aviv (1B) Abyhvqxmswk wnmveiY KgKZv Avq eQi kl nIqvi cieZx RyjvB gvmi 31 ZvwiLiga aviv50 Gi Dc-aviv(1A)Abyhvqx Drm Ki KZbi cwigvY DjL Kiwewa18AAbymvi wbewYZ QK GKwU mb`c c`vb Kiebt

Certificate of deduction of tax under section 50(1B) on income chargeable

under the head Salaries for the year ended as on ..............

Name of the

employee

Name of

the office

Designation Taxpayers

Identification

Number

Amount of

tax

deducted

Remarks

1 2 3 4 5 6

Date ...................... Signature, name and designation

of the Accounts Officer/any

other authorized officer

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22| URvix e I URvix weji Dci upfrontDrm Ki KZb Gi weavbiwnZKiY-AvqKi Aav`kiaviv 51Gi mskvab t

A_ AvBb, 2015 Gi gvagAvqKi Aav`k we`gvb aviv 51 Gi ci GKwUcvfvBmv mshvRb Kiv nqQ| mshvwRZ G cvfvBmv Abyhvqx miKvi KZKBmyKZ URvix e I URvix weji my` ev gybvdvi Dci upfrontDrm Ki KZbchvR ne bv|1 RyjvB, 2015 wLv nZ G weavb KvhKi ne|

23| wVKv`vi cwZvb, BZvw`K A_ cwikva mwKZ Drm Ki KZbi LvZ

msvAvqKiAav`ki aviv52 Gi mskvabtA_ AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv 52mskvab KivnqQ| D avivq ewYZ indenting commission Ges shipping agencycommission-G `ywU LvZi Drm Ki KZbi welqwUA_AvBb, 2015 GigvagcwZvwcZ aviv52AAZAf~ Kiv nqQ| G cwicwZaviv52Kejgvsupply of goods ev execution of contract ev sub-contract Gi c~ei bvq chvR ne|

24| Professional ev Technical service c`vbi Drm Ki KZbAevnwZ mswk mb`c BmyKiY-AvqKi Aav`ki aviv52A Gi cvfvBmv Gimskvabt

A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52A Gi Dc-aviv (3) Giwe`gvb cvfvBmvwUZ cwieZb Avbv nqQ| cvfvBmvi we`gvb weavb AbymviRvZxq ivR evWprofessional A_ev technical services c`vbKvixi Ki

AvivchvM Avq bB A_ev D mev c`vbKvixi Avq Aav`ki Ab Kvb weavbAbyhvqxKi AevnwZcv ggweePbv KijD aibi mev c`vbKvixi Ave`bicwZ Drm Ki KZb ewZiK mswk mevi wecixZ c`q wej cwikvaimb`c c`vb KiZ cvi| A_AvBb, 2015 Gi gvag AvbxZ mskvabx AbymviKvb professional A_ev technical service c`vbKvixi Avq Kejgv KiAevnwZ cv njB RvZxq ivR evW m Ave`b weePbvq Drm Ki KZbewZiK ewYZ mevi wecixZ c`q wej cwikvai mb`c c`vb KiZ cvie|

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25| wewfb mev c`vb mwKZ Drm Ki KZb LvZ I nvi mywbw KiY- AvqKiAav`ki aviv52AA Gi cwZvcbt

A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv52AAm~Yic cwZvcbKiv nqQ| cwZvwcZ avivi weavb gZ miKvi A_ev Kvb KZc, KcvikbA_ev Gi A cwZvb ev Gi Aaxb BDwbU/cwZvbmg~n, hvi MVb I Kvhvejx KvbAvBb viv Abygvw`Z, AvqKi Aav`ki aviv2 Gi Dc-aviv (20)viv msvwqZKvvbx A_ev Kvb evswKs Kvvbx A_ev Kvb Byi Kvvbx A_ev Kvb Kv-AcviwUf evsK A_ev Kvb Avw_K cwZvb A_ev GbwRI Gvdqvm eyivZwbewZ Kvb emiKvix msv, A_ev Kvb zj, KjR ev wekwe`vjq A_ev KvbnvmcvZvj, wKwbK ev WvqvMbwK mUvi hw` wbi QK G ewYZ Kvb mev MnYiwecixZ A_cwikva Ki m A_cwikvaKvix mswk cwZvb wbewYZnviDrm Ki KZb Kiet

SL.

No

Description of payment Rate of

deduction

1. Catering service 10%

2. Cleaning service(a)

commission

(b)

gross receipts

10%

1.5%3. Collection and Recovery agency-

(a)

commission

(b) gross receipts

10%

1.5%

4. Contract or toll manufacturing 10%

5. Credit rating agency 10%

6. Event management-(a)

commission

(b) gross receipts

10%

1.5%

7. Indenting commission 7.5%

8. Meeting fees, training fees or honorarium 10%9. Mobile network operator, technical support

service provider or service delivery agentsengaged in mobile banking operations

10%

10. Motor garage or workshop 5%

11. Printing service 3%

12. Private container port or dockyard service 5%

13. Private security service provider-

(a) commission(b)

gross receipts10%1.5%

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14. Product processing charge 10%

15. Shipping agency commission 5%

16. Stevedoring/berth operation commission 10%

17. Supply of manpower-(a)

commission

(b) gross receipts

10%

1.5%

18 Transport provider 3%

19. Any other service which is not mentioned in

Chapter VII of this Ordinance and is not a

service provided by any bank, insurance or

financial institutions

10%

cwZvwcZ aviv 52AA Gi cvfvBmv Abyhvqx Dcii QK ewYZ Kvb mevc`vbKvixi AvqAvqKi Aav`ki h Kvb weavbi AvIZvqKejgv Ki AevnwZcv njBRvZxq ivRevWAve`b weePbvq ^ nvi A_ev Ki KZb ewZiKewYZ mevi wecixZ c`qAsK cwikvai mb`c c`vb KiZ cvie|

26| wmMviU cZKviKi wmMviU Drcv`b I weqi Dci Drm Ki KZbiweavb ceZb- AvqKi Aav`ki aviv52BGi mskvabt

A_AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv52BK aviv52B GiDc-aviv(1)wnme msLvwqZ Kiv nqQ Ges GKB mv_ GKwU bZzbDc-aviv(2)mshvRb Kiv nqQ| mshvwRZ bZzb weavb Abymvi g~j mshvRb Ki AvBb, 1991(1991 mbi 22 bs AvBb) Abyhvqx g~j mshvRb Ki Av`vqKvix KZc D KiAv`vqKvj Kvb wmMviU cZKviK Drcv`b I weqKvixi KvQ _K wmMviUiweqhvM mevP LyPiv g~j (MRP) Gi Dci 3% nvi AwMg AvqKi msMnKie| Dic msMnxZ AvqKi wmMviU cZKviK I weqKvix Ki`vZvi AwMgKi cwikva wnme MY ne Ges c`q AvqKi Gi mv_ mg^qhvM ne|

Drm Ki KZbi G weavb 1 RyjvB, 2015 wLv nZ chvR ne|

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27| IqR AvbvmWfjcgU e nZ AwRZ AvqK Drm Ki KZb nZ AevnwZc`vb- AvqKi Aav`ki aviv 52D Gi we`gvb cvfvBmv mskvab I bZzbcvfvBmv mshvRbt

(K) AvqKi Aav`ki we`gvb aviv52DAbymvi mKj aibi mqci AwRZmy`i Dci 5% nvi Drm Ki KZbi weavb AvQ| A_AvBb, 2015 Gi gvagAvqKi Aav`ki aviv 52D Gi wZxq cvfvBmv nZ or wage earnersdevelopment bond kjv ev` `qv nqQ| Gi dj wage earnersdevelopment bond Ges pensioners savings certificate G `ywUi gapensioners savings certificatenZ AwRZ my`i Drm Ki KZb chvR

ne|DjL h, Pensioners savings certificate G Kvb Ki`vZvi Kvb AvqeQi gvU wewbqvMi cwigvY 5 (cuvP) j UvKv AwZg bv Kij D wewbqvMiDci AwRZ my`/gybvdv cwikvaKvj 5% nvi Drm Ki KZb bv Kivi weavbwU ejerAvQ|(L) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52D GiwZxqcvfvBmvi ci bZzb GKwU cvfvBmv mshvRb Kiv nqQ| mshvwRZ bZzb GcvfvBmvi weavb Abymvi Wage earners development bond, US dollarpremium bond, US dollar investment bond, Euro premium bond,

Euro investment bond, Pound sterling investment bond Ges Poundsterling premium bond GiAwRZ my` ev gybvdv cwikvaKvj Drm Ki KZbchvRne bv| A_vr1 RyjvB, 2015 ZvwiLnZ DcivwjwLZ mKj cKvie Gimy` ev gybvdv cwikvaKvjDrm Ki KZb KiZ ne bv|

28| Uvfj GRU nZ Drm Ki Avivc msv weavb mskvab- AvqKiAav`ki aviv52JJ Gi cwZvcbt

Collection of tax from travel agent msvAvqKi Aav`ki aviv52JJA_AvBb, 2015 Gi gvag cwZvcb Kiv nqQ| cwZvwcZ weavb Abymvi KvbGqvijvB Gi cgZvcvKvb ew Kvb wbevmx Uvfj GRUK hvx cwienbRwbZ wUwKU weqi wecixZ Kwgkb A_ev wWmKvDU A_ev BbmbwUf evbvmA_evA_g~j cwieZbkxj Ab h Kvb bvg AwfwnZ Kiv nvK bv Kb Kvb A_cwikvaKvj wUwKUg~j A_ev cY cwienbi KvMv fvov g~ji(charges)Dcimswk GqvijvBbm&KZc, General Sales Agent (GSA)ev Abyic Ab

Kvb KZcK 0.30% nvi Drm Ki KZb KiZ ne| cwZvwcZbZzb weavb

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wUwKU g~j ev KvMv fvovg~ji GKwU evLv mshvRb Kiv nqQ| G evLv Abymvi0.30% nvi KZbhvM AsK wbaviY wUwKUg~j ev KvMv fvovg~j nZchvRZvAbyhvqx embarkation fees, travel tax, flight safety insurance, securitytax Ges airport taxev` hve| Gfve wUwKU g~j ev KvMv fvov g~j nZchvRZv Abyhvqx Dciv embarkation fees, travel tax, flight safetyinsurance, security tax Ges airport taxev` w`q AewkAsKi Dci0.30% nvi Drm Ki KZb KiZ ne| G LvZ KZbKZ Ki Ki`vZvi P~ovKi`vq wnmve weeP ne|

0.30% nvi Drm Ki KZbi G weavb 1 RyjvB, 2015 wLv nZ KvhKi ne|

29|Kvgj cvbxq, BZvw` Drcv`bi Drm Ki KZb nvi cybwebvm- AvqKiAav`ki aviv52S Gi mskvabt

A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 52S G ewYZ Drm KiKZbi nvi 3% Gi cwieZ4% G wbaviY Kiv nqQ| cwiewZZ weavb Abymvievivj mieivni `vwqZwbqvwRZw`wmwKDwiwU wcwUs Kcvikb (evsjv`k) wjtev AbKvb KZc Kvgj cvbxq ev wgbvij IqvUvi cZKviKiwbKU evivjmieivnKvj 3% Gi j 4% nvi Drm Ki KZb Kie|

Ki KZbi bZzb G nvi 1 RyjvB, 2015 wLv nZ KvhKi ne|

30|KwDUvi, KwDUvi GmixR, cvU, Zzjv I m~ZvK jvKvj Gjwmi gvagcY q Drm Ki KZb nZAevnwZ c`vb msv- AvqKiAav`ki aviv52UGi cvfvBmvmskvabt

AvqKi Aav`ki aviv52U Gi we`gvb weavb AbymviKwZcq cY eZxZ jvKvjGjwmi gvag 5 (cuvP) j UvKvi AwaK g~ji cY qi 3% nvi Drm

Ki KZb chvR| Ze D avivi cvfvBmvZ DwjwLZ cYmg~ni Drm KiKZbK AevnwZ c`vb Kiv nqQ| A_ AvBb, 2015 Gi gvag we`gvbcvfvBmvZ KqKwU bZzb cY mshvRb Kiv nqQhv`i I Drm Ki KZbiweavbwU chvR ne bv| mshvwRZ cYjvnQ KwDUvi A_ev KwDUviGmixR, cvU, Zzjv I m~Zv| Gi dj, aviv52U Gi cvfvBmvZwe`gvb cYmnKwDUvi ev KwDUvi GmixR, cvU, Zzjv I m~Zv jvKvj Gjwmi gvag hKvb AsK qi Drm Kvb Ki KZb KiZ ne bv|

bZzb cewZZ G weavb 1 RyjvB, 2015 wLv nZ KvhKi ne|

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25

31| wbevmx wkwcs eemvq Drm Ki KZb mswk mb`c BmyKiY- AvqKiAav`ki aviv53AA Gi mskvabt

AvqKi Aav`ki aviv 53AA Gi we`gvb weavb Abyhvqx wbevmx Ki`vZvigvwjKvbvaxb ev PvUvW RvnvR KZK we`k gvjvgvj cwienbi cv RvnvRfvovi Dci 5%A_ev chvR 3% nvi Drm Ki cwikva KiZ nq hv P~ovKi`vq wnme weeP| G mswk DcKi Kwgkbvi KZK Drm Ki KZbimb`c c`vb Ges Zv cvUwKqvii RbKwgkbvi Ae Kvgm&Gi wbKU `vwLjiweavb _vKjI DcKi Kwgkbvi KZK Gic mb` c`vbi Rb mywbw Kvb digwQj bv| A_ AvBb, 2015 Gi gvag DcKi Kwgkbvi KZK BmyhvM Gicprescribed formmshvRb Kiv nqQ| wbavwiZ digwU wewa 62A mswkcwiwk-04 Gmshy AvQ|

32|AvqKi Aav`ki aviv53CC Giwejvct

A_ AvBb, 2006 Gi gvag AwbevmxKzwiqvi eemvqi Dci Drm Ki KZbiweavb ceZb Kiv nq| A_AvBb, 2015 Gi gvag cwZvwcZ aviv56Z G LvZi

Drm Ki KZbi weavb I nvi Afy Kivq 53CCavivwU wejvc Kiv nqQ|

33| cZKZ cY evRviRvZKiY/weZiYi Rb c`q Kwgkb, wd BZvw` nZ DrmKi KZb msv-AvqKi Aav`ki aviv53E GiDc-aviv (1) Gi mskvabt

AvqKi Aav`ki aviv 53E Gi Dc-aviv (1) Gi we`gvb weavb AbyhvqxKvvbx/Kcvikb/msv Zvì cZKZ cY weZiY ev evRviRvZKiYi RbwecYbKvix/evRviRvZKvixK c`q/c` Kwgkb, wWmKvDU ev wdm Gi Dci 10%

nvi Drm Ki KZb Ki _vK| A_AvBb, 2015 Gi gvag Kwgkb, wWmKvDU evwdm Gi ci or dealers promotional charges or fees or commissionor any other payment called by whatever name kjv mshvRb KivnqQ| ewYZ LvZmg~n mshvRbi cwZ Kvb Kvvbx/ Kcvikb/msv ZvìcZKZ cYmvgMx weZiY ev evRviRvZKiYi Rb Zvì wbqvwRZ wecYbKvixA_ev evRviRvZKvixK Kwgkb, wWmKvDU, wdm, wWjvim cvgvkbvj PvRm,BZvw` eve`,Zv h bvgB AwfwnZ Kiv nvK bv Kb,h Kvb A_mswki LvZ

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wWU c`vb ev A_cwikva, G `ywUi hwU AvM NUe, m10%nvi DrmKi KZbKie|

bZzb cewZZ G weavb 1 RyjvB, 2015 wLv nZ KvhKi ne|

34|we`kx Zvi GRUK Kwgkb/igybvikb c`vb mwKZ Drm Ki KZbinvi cybwebvm- AvqKi Aav`kiaviv53EE Gi mskvabt

AvqKi Aav`ki aviv53EE Gi we`gvb weavb Abymvievwqs nvDRmn we`kxZvi GRUK Kwgkb, PvRm ev igybvikb cwikvai c` GicKwgkb,BZvwì Dci 7.5% nvi Drm Ki KZb Ki miKvwiKvlvMvi Rgv c`vb KiZnq| A_ AvBb, 2015 Gi gvag Ki KZbi G nvi cybwebvm Ki 7.5% GicwieZ 10% G wbaviY Kiv nqQ| mskvwaZ nvi Abymvi evsKmg~n KvbivbxKviKi evsK wnmve ivbx g~j (export proceeds) wWU Kivi mgq ZviAsk wekl D cYi we`kx Zvi Kvb vbxq GRU ev cwZwbwaKcwikvaKvjev Zvi evsK wnmve Gic A_wWU c`vbKvj 10% Gi mgcwigvYA_ Drm Ki eve` KZb Ki Zv miKvix KvlvMvi Rgv Kie| Drm KwZZ GKiK P~ovKi`vq wnme MY Ki aviv82C Z mskvabx Avbv nqQ|

Drm Ki KZbi cwiewZZ G nvi 1 RyjvB, 2015 wLt nZ chvR ne|

35|KqKwU mqx AvgvbZ Ges gqv`x AvgvbZi myì Dci Drm Ki KZbnvi cybwebvm-AvqKi Aav`ki aviv53F Gi mskvabt

(K) A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv53F Gi Dc-aviv(1) GGKwU bZzb KR (c) mshvRb Kiv nqQ| bZzb mshvwRZ G weavb Abymvi

wUAvBGb _vKzK ev bv _vKzK wbewYZ MvnKMYi wnmve my` ev gybvdv c`vbKvj Dmy` ev gybvdvi Dcimy`/gybvdv c`vbKvix cwZvb 10% nvi Drm Ki KZb KieGes D Drm KwZZ Ki P~ov Ki`vq cwikva wnme MY net(i) cvewjK wekwe`vjq;(ii) Gic wkv cwZvb hvì wkKMY GgwcIfz (MPO),hviv miKvi Abygvw`ZKvwiKzjvg Abyhvqx cvV`vb Ki_vK Ges hvì cwiPvjbv cl` miKvwibxwZgvjvAbyhvqx MwVZ nq; A_ev

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(iii) AvBb viv cwZwZ Ges ckvRxex cl` KZK cwiPvwjZ h_v Institute ofChartered Accountants of Bangladesh, Institute of Cost and

Management Accountants of Bangladesh GesInstitute of CharteredSecretaries|

A_AvBb, 2015 Gi gvag AvqKi Aav`ki aviv82C Gi Dc-aviv (2) Gimv_ GKwU bZzb KR (mmmm) mshvRb Kiv nqQ| mshvwRZ bZzb G weavbAbymvi Dci ewYZ cwZvbmg~ni mqx/gqv`x AvgvbZi Dci cv my` ev gybvdvi KwZZ Drm Ki P~ovKi`vq cwikva wnme weewPZ ne|

A_ AvBb, 2015 Gi gvag AvqKi Aav`ki THE SIXTH SCHEDULE,PART-AZ `ywU bZzbAbyQ`52IAbyQ` 53mshvRb Kiv nqQ| mshvwRZG `ywU bZzb AbyQì weavb Abymvi Dci ewYZ cwZvbmg~nibvg cwiPvwjZKvb wnmve cv my` ev gybvdv Ges jfvsk LvZi AwRZ Avq eZxZ Ab mKjLvZi Avq Ki AevnwZ cv ggMY ne|

(L) A_ AvBb, 2015 Gi gvag aviv 53F Gi Dc-aviv (2) Gi KR (b) Zmskvabx Avbqb Kiv nqQ| AvbxZ mskvabx Abyhvqxmqx AvgvbZ,vqx AvgvbZev gqv`x AvgvbZ, BZvw` LvZ AwRZ my` ev gybvdv MvnKi (payee) nvZ KiAevnwZhvM nj D MvnKi Ave`bg RvZxq ivRêvWG LvZiDrm KiKZb KAevnwZ c`vb Ki mb`c c`vb KiZ cvie|

36| `xN gqv`x jxR `wjj mv`bi Drm Kii cwiwa weZKiY- AvqKiAav`ki aviv53HHGi mskvabt

AvqKi Aav`ki aviv53HH Gi we`gvb weavb Abymvi ivRavbx Dbqb KZc(ivRDK), PMvg Dbqb KZc (wmwWG), ivRkvnx Dbqb KZc (AviwWG), LyjbvDbqb KZc (KwWG) ev RvZxq Mnvqb KZc (GbGBPG) GB 5 wU msv evKZc KZK10 (`k) eQi ev Z`~agqvì Rb Kvb vei mwi jxR `wjjmv`bKvj iwRkb KZcjxR`vZvi KvQ _K jxR g~ji Dci 4% nviDrm Ki msMn Ki _vK| A_AvBb, 2015 Gi gvag D avivi we`gvb weavbAcwiewZZ iL jxR`vZvi cwiwa weZ Ki ew, dvg, ew-msN, wn`y h_cwievi, Kvvbx ev AvBbi viv m Kvb Kwg ewK Afy Kiv nqQ| dj,

we`gvb AvBb ewYZ KZcmg~ni cvkvcvwk Kvb ew, dvg, ew-msN, wn`yh_

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cwievi, Kvvbx ev Ab Kvb Kwg ewmv (hgb Kv-AcviwUf mvmvBwU)KZK10 (`k) eQi ev Z`~a gqv`i Rb vei mwi jxR `wjj mv`bKvjiwRkb KZcjxR`vZvi KvQ _K 4% nvi Drm KimsMnKi c~ei AbymZcvqZv miKvwi KvlvMvi Rgv c`vb Kieb|

bZzb cewZZ G weavb 1 RyjvB, 2015 wLt nZ KvhKi ne|

37| wcU, BjKUwbK wgwWqv, AbjvBb wevcbi Drm Ki KZbi cwiwammviY-AvqKi Aav ki aviv53K Gi mskvabt

AvqKi Aav`ki aviv 53K Gi we`gvb weavb Abymvi msev`c, gvMvwRb,cvBfU Uwjwfkb Pvbj, cvBfU iwWI kb I Iqe mvBUigvag wevcbcPvi eve` c`q wej Ges cvBfU Uwjwfkb Pvbj I cvBfU iwWI kbiGqviUvBg qRwbZ c`q weji Dci 3% nvi Drm Ki KZbhvM| A_AvBb,2015 Gi gvag GB Ki KZbi AvIZv mmviY Ki h Kvb gvag wevcbcPvii Rb h KvDK A_cwikva Kiv nj Zv Drm Ki KZbhvM Kiv nqQ|GKB mv_ mswk mKj LvZ wej cwikvaKvj Drm Ki KZbi nvi 3% Gi j4% GwbaviY Kiv nqQ|wej evW, wbqb mvBbmn h Kvb gvag wevcb cPvii

KviY 1 RyjvB, 2015 wLv ZvwiL nZ G msv wej ev A_ h KvDKcwikvaKvj D wej evA_i Dci 4% nvi Drm AvqKi KZb Ki miKvwiKvlvMvi Rgv c`vb KiZ ne|

38| kqvi evRvii gybvdvi Dci Drm Ki Avivc msv- AvqKi Aav`kiaviv53O Giwejvct

Kvvbx I dvgkYxi Ki`vZv KZK kqvi evRvi _K AwRZ gybvdvi Dci Drm

Ki KZb msv we`gvb aviv 53OA_ AvBb, 2015 Gi gvag wejvc KivnqQ| Ze Gm,Avi,I bs 196-AvBb/AvqKi/2015, ZvwiLt 30 Ryb, 2015 wLtAbyhvqx G mKj Ki`vZvi kqvi evRvi nZ AwRZ gybvdvi Dci wiUvb`vwLj Kvj10% nvi AvqKi cwikva KiZ ne|

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39|wiqj GU eemvqx KZK Rwgi gvwjKK A_ cwikvaKvj Drm Ki KZbiweavb ceZb-AvqKi Aav`kbZzb aviv53PmshvRbt

A_AvBb, 2015 Gi gvag AvqKi Aav`k GKwU bZzb aviv 53PmshvRb KivnqQ| mshvwRZ G avivi weavb Abymvi wiqj GU ev f~wg Dbqb eemvqwbqvwRZ Kvb ew (person) cvIqvi Ae GvUbx ev Kvb Pzw ej ev wjwLZPzwgZ Kvb RwgZ feb wbgvY ev Rwg Dbqb eve` signing money,subsistence money, house rent ev Ab h Kvb bvg AwfwnZ Kiv nvK bvKb D Rwgi gvwjKK h cwigvY A_cwikva Kieb Zvi mgy`q AsKi Dci15% nvi Drm Ki KZb Ki miKvwi KvlvMvi Rgv c`vb Kieb| GKZbhvM AsK wbaviY Kvb AsK weqvRb Kiv hve bv| wiqj GU ev f~wgDbqbKvix hw` Rwgi gvwjKK ewYZ LvZ/LvZmg~n GKKvjxb A_cwikvabv KiwKw ev gvwmK wfwZ Zv cwikva Ki, m cwZwU A_ cwikvai mgqcwikvwaZ AsKi Dci 15% nvi Drm Ki KZb KimiKvwi KvlvMvi Rgv c`vbKieb|

bZzb cewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|

40|bM` jfvsk Avqi Dci Drm Ki KZb msv-AvqKi Aav`ki aviv54Gi cwZvcbt

bM` jfvsk Avqi Dci Drm Ki KZb msvAvqKi Aav`k we`gvb aviv54A_AvBb, 2015 Gi gvag cwZvcb Kiv nqQ| cwZvwcZ G avivwUZKR(a)I KR(b)mshvRb Kiv nqQ| cwZvwcZ aviv54 Giweavb Abymvi evsjv`kwbewZ Kvb Kvvbx ev Ab Kvb Kvvbx KZK Kvb wbevmx ev Awbevmxevsjv`kx kqvinvviK jfvsk c`vbKvj jfvsk c`vbKvix Kvvbxi wcwcvj

Awdmvi wbewYZ nvi Drm Ki KZbc~eKmiKvwi KvlvMvi Rgv c`vb Kiebt(i)jfvsk MnxZv Kvvbx nj Kvvbxi Rb chvR nvi;

(ii)jfvsk MnxZv Kvvbx eZxZ Ab h Kvb chvqfz nj Ges 12wWwRUi wUAvBGb mb` `vwLj Kivnj c`q jfvski Dci 10% nvi|Ze, Gic Kvb Ki`vZv 12 wWwRUi wUAvBGb `vwLj e_nj Drm KiKZbi nvi ne 15%|

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41| Awbevmx`i (non-resident) Avqi Dci Drm Ki KZb msv- AvqKiAav`ki aviv56 Gi Dc-aviv (1) Gi cwZvcbt

A_AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv56 Gi Dc-aviv (1)cwZvcb Kiv nqQ|cwZvwcZ G avivi gvag miKvi evKvb Kvvbx ev KvbcwZvb ev aviv2 Gi Dc-aviv (46)Abyhvqx msvwqZ Kvb personKZK KvbAwbevmxK Kvb A_cwikvaKvj Gic cwikvahvM A_i Dci Drm Ki KZbinvi LvZ wfwKmywbw Kiv nqQ|Ze cwikvaKvix Awbevmxi c wbR GRUwnme AvqKi Aav`ki Aaxb Ki cwikva eva _vKj m G avivq DrmKi KZbi weavb chvR ne bv| miKvi ev h Kvb ew (any person) A_vr hKvb kYxi Ki`vZv KZK Kvb AwbevmxK A_cwikvaKvj wbewYZ QK weeZLvZ I nvi Abyhvqx Drm Ki KZb KiZ net

SL.

NoDescription of Payment Rate of

deduction

1 Accounting or tax consultancy 20%

2 Advertisement making 15%

3 Advertisement broadcasting 20%

4 Advisory or consultancy service 30%

5 Air transport or water transport 7.5%

6 Architecture, interior design or landscapedesign

20%

7 Artist, singer or player 30%

8 Capital gain received-

(a)

from capital assets (not being

securities listed with stockexchange)

(b)by a company or firm if such gain isarisen from securities listed with any

stock exchange in Bangladesh which is

not exempted from tax in the countryof such non-resident-----

15%

10%

9 Certification 30%

10 Charge or rent for satellite, airtime or

frequency

20%

11 Contractor, sub-contractor or supplier 5%

12 Courier service 15%

13 Dividend-

(a) company------

(b)

any other person, not being a company-

20%

30%

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14 Insurance premium 10%

15 Interest, royalty or commission 20%

16 Legal service 20%

17 Machinery rent 15%18 Management or event management 20%

19 Pre-shipment inspection service 30%

20 Professional service, technical services fee,

technical know how fee or technical assistancefee

20%

21 Salary or remuneration 30%

22 Exploration or drilling in petroleum operations 5.25%

23 Survey for oil or gas exploration 5.25%

24 Any service for making connectivity between

oil or gas field and its export point

5.25%

25 Any other payments 30%

Drm Ki KZbi be cewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|

42| Ki`vZvi Ave`bi cwZ wiUvb`vwLji mgqmxgv ewKiY msv- AvqKiAav`ki aviv75Gi mskvabt

AvqKi Aav`ki aviv75 Gi Dc-aviv (3) Gi we`gvb cvfvBmvwU A_AvBb,2015 Gi gvag cwZvcb Kiv nqQ| cwZvwcZ cvfvBmvi gvag Ki`vZviAve`bi cwZ AvqKi wiUvb `vwLji mgq ewi we`gvb mgqmxgv nvm KivnqQ| we`gvb cvfvBmv Abymvi AvqKi wiUvb`vwLji Rb AvqKi Aav`kiaviv75 Gi Dc-aviv(2) Gi KR(c) Z ewYZ mgqmxgv AwZv nIqvi ci DcKi Kwgkbvi Dc-aviv (3) Abyhvqx wbR gZvej 3 (wZb) gvm Ges cwi`kxAwZwi/hyM Ki Kwgkbvii Abygv`bg AviI 3 (wZb) gvmA_vr megvU 6 (Qq)

gvm ch mgq ew KiZ cvib| wK cwiewZZ weavb Abymvi AvqKi wiUvb`vwLji Rb AvBbvbyM mgqmxgv AwZv nIqvi ci Dc Ki Kwgkbvi wbRgZvej 2 (`yB) gvm Ges cwi`kx AwZwi/hyM Ki Kwgkbvii Abygv`bgAviI 2 (`yB) gvm A_vrmegvU 4 (Pvi) gvm chmgq ew KiZ cvieb|

cwiewZZ G weavb 1 RyjvB, 2015 wLv _K KvhKi ne|

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43| mveRbxb -wbaviYx cwZZ wiUvb `vwLj msv AvqKi Aav`ki aviv82BB Gi mskvabt

A_AvBb, 2015 Gi gvag AvqKi Aav`ki we`gvb aviv 82BBGi Dc-aviv(1) Ges Dc-aviv (2) cwZvcb Kiv nqQ| cwZvwcZ weavb Abymvi KvbKi`vZv 12 wWwRUi wUAvBGb (e-TIN) `vwLj, aviv 74Abyhvqx Ki cwikva Gesaviv 75 G ewYZ kZvw` c~iYc~eK wbavwiZ mgqmxgvi ga wiUvb`vwLj- G wZbwUkZ c~iY Ki aviv 82BBDjLc~eK wiUvb `vwLj Kij Dc Ki Kwgkbvi wbRA_ev Zvi c gZvcv KgKZv ^vi c`vbc~eK cvw ^xKvi c c`vb Kieb, hvDc-aviv (2)I (3)Gi weavb mvc Dc Ki Kwgkbvi KZK c` Ki wbaviYx

Av`k wnme MY ne|

(2) aviv 82BBGi Dc-aviv (1) Gi AvIZvq `vwLjKZ wiUvb Gi Dc KiKwgkbvi cwZvwcZ Dc-aviv (2) Gi weavb Abyhvqx process Gi Kvhg MnYKieb| ZvQvov we`gvb weavb Abymvi RvZxq ivRevWi Abygv`bg DcKiKwgkbvi Dc-aviv (3)Gi weavb Abyhvqx D wiUvbGi auditKvhg MnYKiZ cvieb| AwaKAvq Mvcb ev Ki duvwKi Kvb Z_ cvIqv Mj aviv 93

Abyhvqx KvhgI MnY Kiv hve|

(3)Dc Ki Kwgkbvi KZK return process Gi Ges cwimi Gi welqwU wbAvjvPbv Kiv njvt

Return processKvhg Dc Ki Kwgkbvi cixv Ki `Leb h `vwLjKZwiUvb Kvb MvwYwZK wU (arithmetic error)AvQ wK bv ev Ki`vZv KZK

`vwLjKZ Z_i AvjvK kgvb Kvb A `vex (incorrect claim)AvQ wK bv|

MvwYwZK wU (arithmetic error)ev A `vex (incorrect claim) Gi KqKwUD`vniY wbDjL Kiv njvt

(K) c`wkZ LvZwfwK Avqi hvMdj mwVK bv nIqvtD`vniY^ic, GKRb Ki`vZvwiUvbi Avq weeiYx Ask eZbvw` Kjvg 2,50,000/- UvKv I Mn-mw Kjvg2,00,000/- UvKv Avq c`kb KiQb, wK gvU Avq Kjvg 3,50,00/- UvKv

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c`kb KiQb| G Ki`vZvi gvU Avq ne 4,50,000/- UvKv, wKKi`vZvMvwYwZK fzjiKviY gvU Avq c`kb KiQb 3,50,000/- UvKv| dj wiUvbwUi Dc-aviv (2)AbyhvqxprocessGi Kvhg MnY KiZ ne|

(L)AvqKi Aav`ki weavbAbyhvqx `vexKZwewbqvMRwbZ Ki iqvZ MYbv mwVKbv nIqvtD`vniY^ic, GKRb Ki`vZv 10,00,000/- UvKv gvU Avq Ges KiiqvZhvM wewbqvMi cwigvY 2,00,000/- UvKv c`kbc~eK wewbqvMi Dci40,000/-UvKv Ki iqvZ `vex Kib| G Ki`vZvi `vwLjKZ Z_ AbyhvqxKiiqvZi cwigvY uvovq 30,000/- UvKv (2,00,000/- UvKvi 15%), A_P Ki`vZvKi iqvZ MnY KiQb 40,000/- UvKv| Gic I Dc-aviv (2)Abyhvqx

processGi Kvhg MnY KiZ ne|

(M) Mn mw LvZi Avq wbicY givgZ, Av`vq, BZvw` eve` wewae mxgvievBi Abygv`bhvM LiP `vex KivtD`vniY^ic, Kvb Ki`vZv hw` AvevwmKfebi evwlK fvovg~jicwigvY 20,00,000/-UvKv c`kb Ki 8,00,000/- UvKvgivgZ I iYveY LiP `vex Kib Zvnj Zvi `vexKZ LiP wewae Abygvw`Zmxgv (20,00,000/- UvKvi 25% = 500,000/- UvKv)_K ewk ne Ges wiUvbwU

Dc-aviv (2)AbyhvqxprocesshvM ne|MvwYwZK wU ev A `vex Gi Aviv KqKwU bgybv wbDjL Kiv njvt

(i)Abygvw`Z LvZmg~n wewbqvM bv KiI Zvi Dci Ki iqvZ `vex;(ii)eemv LvZ c`wkZ Avqi AvqKi Aav`ki aviv 30 Gi KR (g),

(h), (j), (k) Ges AvqKi wewagvjvi wewa 65 Ges 65CZ ewYZAbygv`bhvM LiPi mevP mxgvi AwaK LiP `vex;

(iii)

AePq fvZvi ZZxq Zdwmj ewYZ nvi Acv AwaK nvi AePq`vex;

(iv) eZb LvZ Avq c`kbi AvqKi wewagvjvi wewa 33A, 33B,33C, 33D, 33E, 33G, 33H, 33I I 33JGi weavbvejx h_vh_fveAbymiY bv Ki Kg Avq cwiMYbv Kiv, BZvw`|

Dci DwjwLZ QvovI Aviv AbK wiUvbMvwYwZK wU ev A `vex

_vKZ cvi, hv Dc-aviv (2)AbyhvqxprocessGi Kvhgi AvIZvfz ne|

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34

DjL, Dc-aviv (2)Gi AvIZvq MvwYwZK wU ev A `vex wPwZ Kivi Kejgv Ki`vZvi `vwLjKZ Z_i DciB wbfi KiZ ne| D`vniY^ic, KvbKi`vZvi Ki iqvZ MnYi Ki`vZv KZK `vexKZ ev c`wkZ wewbqvMimg_b cgvYc mshy Kiv nqwb-Gic weePbvq c`wkZ wewbqvM mwKZ ckDvcb Ki Dc-aviv (2)Gi AvIZvq Kvhg MnY Kiv hvebv| Abyicfve, KvbKi`vZv `vexKZ m` q ev mshvRbi cgvY `vwLj Kib wb- G weePbvqAePqi hvPvBhvMZvi ckDvcb Ki Dc-aviv (2)Gi AvIZvq Kvhg MnY Kivhve bv| G mKj Dc-aviv (3) Gi AvIZvq eev MnYi myhvM AevwiZ_vKQ|

(4) wiUvbKvb MvwYwZK wU I A `vex cvIqv Mj Dc Ki Kwgkbvi Zv mgqKi Ki`vZvi Avq wbicY I Ki cwiMYbvi Kvhg MnY Kieb| mg^qi KviYhw` Ki`vZvi Ki`vq ew cvq Zvnj Avq wbicY I Ki cwiMYbvi c~e hywmsMZmgq w`q Ki`vZvK wjwLZfve ee c`vbi Rb c ciY KiZ ne| Ki`vZviwbKU cwiZ c MvwYwZK fzj ev A `vexi weeiY, mg^qi djkwZZwbicYhvM Avqi cwigvY, chvR Kii cwigvY, Ki iqvZ ev wWUi cwigvY,

cwikvwaZ Kii cwigvY, bxU

c`q/dirhvM Kii cwigvY BZvw` Z_

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(7) A_AvBb, 2015 Gi gvag aviv 82BBGi Dc-aviv (3) G Kvb cwieZbAvbv nqwb| dj Dc-aviv(1) Gi AvIZvq `vwLjKZ wiUvb c~ei bvqDc-aviv(3)G ewYZ weavb Abyhvqx RvZxq ivR evW KZK AwWUi Rb wbevPbhvM ne|G Kvb wiUvbi Dc-aviv(2)Gi AvIZvq Kvb eev MnY Kiv nqQwK nqwb Zv weePbvq Avmebv|

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44|P~ovKi`vq cwikva msvweavb cwieZb-AvqKi Aav`ki aviv82CGimskvabt

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(M) Uvfj GRU Gi Avq mwKZtA_ AvBb, 2015 Gi gvag AvqKiAav`ki aviv82C Gi Dc-aviv(2) Gi KR(eee)Gi ciGKwU bZzb KR(eeee)mshvRb Kiv nqQ| bZzb cewZZ G KR Gi weavb Abymvi AvqKiAav`kiaviv52JJAbyhvqx travel agent Gi 0.30% nvi Drm KwZZ Ki D eemvAvqi 2016-2017 Ki eQi nZ P~ovKi`vq cwikva wnme MY ne|2014-2015 A_eQi G LvZ 3% nvi h Drm Ki KZb Kiv nqQ Zv P~ovKi`vq cwikva wnme weewPZ nebv|

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(P) Gas distributionKvvbxi Avq msvtA_AvBb, 2015 Gi gvag AvqKiAav`ki aviv82CGi Dc-aviv(2) Gi we`gvb proviso Gi KR(d) Z gas

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47|Uvdvi cvBwms welq 107EE avivqAvRvwZK jb`bi Z_ c`vb e_ZvqRwigvbv Avivc msv-AvqKi Aav`k bZzb aviv107HHGi mshvRbt

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transactions`vwLji evaevaKZv iqQ| A_AvBb, 2015 Gi gvag bZzb aviv107HHmshvRb Ki Gic weavb Kiv nqQ h, Kvb Ki`vZv aviv 107EEGiweavb cwicvjb e_nj Dc Ki Kwgkbvi D Ki`vZvi mswk Ki eQii cZKAvRvwZK jb`bi AbwaK 2% chRwigvbv Avivc KiZ cvieb|

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49|Ki`vZv mbvKiY bi hvPvBq e_Zvi Rb Rwigvbv Avivc msv- AvqKiAav`k bZzbaviv124AA Gi mshvRbt

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50| wiUvbc`wkZ Avqi Dci 74 avivq Ki cwikva e_Zvq Rwigvbv Avivcmsv-AvqKi Aav`ki aviv127Gimskvabt

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mskvwaZ G weavb 1 RyjvB, 2015 nZ `vwLjKZ h Kvb Ki eQii wiUvbi chvR ne|

51| Rvj ev bKj (fake) wbixwZ AwWU wicvU`vwLji KviY Rwigvbv Avivcmsv-AvqKi Aav`kbZzb aviv129BGimshvRbt

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52| Rwigvbv Avivci bvbxi myhvM c`vbi cwimi ew- AvqKiAav`ki aviv130Gi mskvabt

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dj AvqKi Aav`ki chapterXVGes chapter XIAZ we`gvb Kvb aviviAvjvK Kvb Rwigvbv Avivci mswk Ki`vZvK AvZc mg_bi myhvM`qvi j AvewkKfve aviv 130 Abymvi bvwUk Rvix KiZ ne| A_vr,mskvwaZ G weavbi cwZ Rwigvbv Avivci bvbxi myhvM c`vbi weZ Kiv nqQ|

53| Dc Ki Kwgkbvi eivei AvcxjvZ hyM Ki Kwgkbvi ev mswk KZc KZKAvivwcZ Rwigvbvi Av`k ciY msv- AvqKi Aav`ki aviv 132 Gimskvabt

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authority mshy Kiv nqQ Ges wZxqZt Rwigvbv avhi mmviY KichapterXVGi mv_ chapter XIAhvM Kiv nqQ| we`gvb AvBbi Abvbweavbvejx AcwiewZZ AvQ|

54| weK weiva wbw (ADR) Z Ave`b `vwLj msv- AvqKi Aav`kiaviv152IGi mskvabt

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55| Dc Ki Kwgkbvi Ges cwi`kx hyM Ki Kwgkbvii Av`ki wei Avcxj`vqi msv-AvqKi Aav`ki aviv153Gi mskvabt

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mskvwaZ G weavb 1 RyjvB, 2015 wLv nZ h Kvb Avcxj gvgjv `vqii chvR ne|

56| Rvj ev bKj (fake) AwWU wicvU `vwLjK kvwhvM Aciva wnmeweePbvKiY msv-AvqKi Aav`kbZzb aviv165AAGimshvRbt

A_AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv165AGi ci GKwUbZzb aviv 165AAmshvRb Kiv nqQ| mshvwRZ bZzb G avivi weavb AbymviKvb ewi (person) `vwLjKZ AvqKi wiUvbi mv_ mshy AwWU wicvU evcieZxZ `vwLjKZ AwWU wicvUChartered AccountantGi c` ^vi Rvjev bKj (fake) cgvwYZ nj mswk ewi Rj ev Rwigvbv A_ev Dfq `chvR ne| G Kviv`i gqv` mewbwZb gvm nZ mevP wZb eQi chev mevP GK j UvKv ch Avw_K ` A_ev Dfq cKvi ` AvivchvM|

57|we`kx bvMwiKK Abbygvw`Zfve KvR wbqvMi Rb kvwg~jK weavb ceZbmsv-AvqKi Aav`kbZzb aviv165CGimshvRbt

A_AvBb, 2015 Gi gvag AvqKi Aav`k we`gvb aviv165BGi ci GKwUbZzb aviv 165CmshvRb Kiv nqQ| mshvwRZ G bZzb avivi weavb AbymviwewbqvM evWev Dchy KZci Abygv`b ewZiK Kvb we`kx bvMwiKK KvRwbqvM AvqKi AvBb kvwhvM Aciva wnme MY ne| Kvb ew (person)ewYZ KZci Abygv`bwenxb Kvb we`kx bvMwiKK KvR wbqvM Kij DwbqvMKvixi mewbwZb gvm nZ mevP wZb eQi chKviv` ev mevP cuvP jUvKv chAvw_K ` A_ev Dfq cKvi ` AvivchvM ne|

58| wewfb 12 wWwRUi wUAvBGb, BZvw` `vwLji kZ msv AvqKiAav`ki aviv184AGi mskvabt

A_ AvBb, 2015 Gi gvag AvqKi Aav`ki aviv 184A Gi wbicmskvab/mshvRb Kiv nqQt

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(K) ISDUwjdvb mshvM msvtD aviv Gi Dc-aviv(1) Gi KR(k)wejvc Kiv nqQ| Gi dj, 1 RyjvB,2015 ZvwiL nZ Uwjdvbi ISD mshvMi Rb Ave`bKvj 12 wWwRUiwUAvBGb mb``vwLji evaevaKZv Avi _vKe bv |

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59|AvqKi Aav`ki THE THIRD SCHEDULE Gimskvabt

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Mvoxi mevP Abygv`bhvM qg~j 20 j UvKv _K ew Ki 25 j UvKvKiv nqQ|

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Bangladesh (ICAB), Institute of Cost and ManagementAccountants of Bangladesh (ICMAB) Ges Institute of CharteredSecretaries of Bangladesh (ICSB)KZK AwRZ evsK my` I jfvsk AvqeZxZ Ab mKj LvZi Avq Kigy ej MY ne|

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61|AvqKi wewagvjv, 1984 Gi mskvabxmg~nt

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accountantsej MY ne bv| A_vr G Rule-37 mskvab Kiassociation of accountantsGi AvIZv _K wbwjwLZ cwZvbmg~nK ev``qv nqQt

1.

The Institute of Chartered Accountants in England andWales.

2. The Institute of Chartered Accountants in Scotland.3.

The Society of Incorporated Accountants and Auditors,London.

4. Institute of Chartered Accountants of Pakistan and India.5. Institute of Cost and Management Accountants of

Pakistan.

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paripatro 2015-16

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