Circular-1 Income Tax

MYcÖRvZšx evsjv‡`k miKvi
RvZxq ivR¯^ †evW©

AvqKi bxwZ kvLv
cwicÎ bs-1 (AvqKi)
2010-2011 A_© eQ‡ii ev‡RU Kvh©µ‡gi gva¨‡g

AvqK‡ii †¶‡Î AvbxZ cwieZ©bmg‡ni e¨vL¨v
1
m•PxcÎ
µwgK welq c„ôv bs
1| 2010-2011 Ki eQ‡ii Rb¨ cÖ‡hvR¨ Ki nvit
(K) e¨w³ †kÖYxi Ki nvi ............................................... 06
(L) Awbevmx Ki`vZv Ges ‡Kv¤• vbx, ¯vbxq KZ©„c‡¶i AvqKi
nvi ................................................................... 07
2| cÖkvmwbK ms¯‹vi 07
3| wcÖwgqvgmn †kqvi weµ‡qi †¶‡Î wcÖwgqvg g‡jï Dci AvqKi
Av‡iv‡ci weavb [section 16E ms‡hvRb] ......................... 08
4| ÷K G·‡P‡Ä ZvwjKvfz³ bq Giƒc we`¨gvb‡Kv¤• vbxi
cwi‡kvwaZ gjab e„w×i ‡¶‡Î †kqvi gj¨ eve` A_© e¨vswKs
P¨v‡b‡j cwi‡kv‡ai weavb [section 19(24) ms‡kvab] ......... 09
5| AvqKi Aa¨v‡`k, 1984 Gi section 19A we‡jvc ............. 09
6| AvqKi Aa¨v‡`k, 1984 Gi section 19AA we‡jvc .......... 09
7| AvqKi Aa¨v‡`k, 1984 Gi section 19AAA we‡jvc ....... 10
8| AvqKi Aa¨v‡`k, 1984 Gi section 19BBBB we‡jvc ..... 10
9| Bangladesh Infrastructure Finance Fund Gi
AvIZvq Bmy¨K…Z e‡Û wewb‡qvM †NvlYvi my‡hvM msµvš weavb
[section 19C ms‡hvRb] 11
...........................................................
10| Physical Infrastructure h_vt †mZz ev moK ev d¬vBIfvi
Gi AwR©Z Avq n‡Z AePq fvZv Aby‡gv`‡bi weavb [section
29(viii) ms‡kvab Ges 3q Zdwm‡ji paragraph 3 G bZzb
AvB‡Ug (e) ms‡hvRb] ................................................... 11
11| eëmv ev †ckv Av‡qi †¶‡Î cviKzBwRU eve` Aby‡gv`b†hvM¨
Li‡Pi m‡e©v” P mxgv e„w× [section 30(e) ms‡kvab] 12
...............
12| cuywRevRvi msµvš weavbt
(K) AvqKi Aa¨v‡`‡ki section 32(7) ms‡kvab ............... 12
(L) AvqKi Aa¨v‡`‡k bZzb section 53L ms‡hvRb ............ 12
(M) AvqKi Aa¨v‡`‡k bZzb section 53M ms‡hvRb ........... 13
(N) AvqKi Aa¨v‡`‡ki section 64(2) ms‡kvab ............... 14
(O) GmAviI bs-269-AvBb/AvqKi/2010 ZvwiL 1/7/2010 Gi
e¨vL¨v .................................................................. 14
13| Ki AeKvk myweav msµvš@ weavb [section 46B]
2
(K) GbvwR© †mwfs evj¦, †mvjvi GbvwR© c¨v‡bj I Rš§ wb‡iv‡a
eënvh© `ªe¨vw` Drcv`‡b wb‡qvwRZ cÖwZôvb†K Ki AeKvk
myweav cÖ`vb sub-section (2) Gi clause (a)(i)
ms‡kvab .............................................................. 16
(L) cwi‡ek Awa`ß‡ii QvocÎ `vwL‡ji weavb sub-section
(4) G bZzb clause (f) ms‡hvRb ............................. 16
14| KwZcq †¶‡Î Dr‡m Ki Avni‡Yi nvi e„w× ev AvIZv
m¤• ÖmviY ev we‡jvc
(K) Dr‡m AvqKi KZ©‡bi/msMÖ‡ni ms‡kvwaZ nvi msµvš Z_¨ ...... 17
(L) section 49 Gi sub-section (1) Gi clause (zn) I
section 52L we‡jvc ............................................ 19
(M) Income-tax (Amendment) Act, 2010 ............... 19
15| AwMÖg AvqKi msµvš@ weavb ms‡kvab [section 64]
(K) AwMÖg AvqKi cÖ`v‡bi Rb¨ me©‡kl wbiƒwcZ Av‡qi mxgv
e„w× sub-section (1) ms‡kvab .............................. 20
(L) ÷K G·‡P‡Ä ZvwjKvfz³ †Kv¤• vbxi †kqvi †jb‡`b n‡Z
AwR©Z Av‡qi †¶‡Î sub-section (2) ms‡kvab............. 20
16| bZzb Ki`vZvi ‡¶‡Î AwMÖg AvqKi cÖ`v‡bi †¶‡Î by¨bZg
Avqmxgv e„w× [section 68 ms‡kvab] ............................... 21
17| cÖ‡`q AwMÖg AvqKi cwi‡kv‡a e¨_©Zvi †¶‡Î mij my` MYbvi
wba©vwiZ ZvwiL cwieZ©b [section 73 ms‡kvab] .................. 21
18| me©Rbxb ¯^wba©viYx c×wZ‡Z wiUvY© `vwLj msµvš weavb
ms‡kvab [section 75(3) Gi wØZxq proviso we‡jvc Ges
section 82BB ms‡kvab] ............................................. 21
19| wZbwU bZzb Lv‡Z Dr‡m KwZ©Z ev msM„nxZ AvqKi P‚ovš Ki`vq
wn‡m‡e MY¨ Kivi weavb cÖeZ©b I GKwU LvZ we‡jvc
[section 82C ms‡kvab] .............................................. 22
20| me©Rbxb ¯^wba©viYx c×wZ‡Z `vwLjK…Z wiUvY© wbix¶vc– e©K
G¨v‡mm‡g›U m¤• ‡bœi mgqmxgv msµvš weavb [section 94
ms‡kvab ] .................................................................. 23
21| B‡jKUªwbK †iKW© ev wm‡÷g Zjvkx A_ev Rã Kivi ¶gZv
msµvš weavb [section 117 ms‡kvab] ............................. 23
22| †m›Uªvj B‡›Uwj‡RÝ †mj Gi mv¶¨ cÖgvb MÖn‡Yi ¶gZv cÖ`vb
msµvš weavb [section 122 ms‡kvab] ............................ 23
23| Rvj Ki`vZv mbv³KiY b¤î (wUAvBGb) eënv‡ii Rb¨
Rwigvbv/kvw¯•i weavb [section 124A Ges section 165A] ... 23
24| wUAvBGb mb` `vwLj eva¨ZvgjK msµvš wZbwU bZzb weavb
3
[section 184A] ....................................................... 24
25| Spot assessment msµvš weavbt
(K) Spot assessment Gi AvIZvaxb Ki`vZv‡ì †¶‡Î
wUAvBGb Bmy¨ msµvš@ section 184B †Z bZzb
proviso ms‡hvRb 25
.............................................................
(L) bZzb AvqKi wiUvb© msµvš@ AvqKi wewagvjvi rule 24
G sub-rule (1aaa) ms‡hvRb 25
...................................
(M) Spot assessment Gi AvIZvaxb Ki`vZv‡ì AvqKi
nvi msµvš@ wewagvjvi rule 38B 25
ms‡kvab..................
26| Kg©KZ©v-Kg©Pvix‡ì cyi¯‹vi msµvš [section 184D
ms‡kvab] ................................................................... 26
27| AvqKi KZ©„c¶‡K AvBb k„sLjv evwnbxmn wewfbœ KZ©„c‡¶i
mnvqZv cÖ`v‡bi bZzb weavb [section 184E] .................... 26
28| AvqKi Aa¨v‡`‡ki Third Schedule Gi ms‡kvab ............ 26
29| AvqKi Aa¨v‡`‡ki Sixth Schedule Gi Part-A Gi
ms‡kvab .................................................................... 27
30| AvqKi Aa¨v‡`‡k Eighth Schedule G ms‡kvab .............. 27
31| Ki Ae¨vnwZ msµvš KwZcq cÖÁvcb ................................ 27
32| cwiwkót
cwiwkó-1t A_© AvBb, 2010 G ewY©Z Ki nvi ..................... 31
cwiwkó-2t GmAviI bs-269-AvBb/AvqKi/2010 ZvwiLt
1/7/2010 (cyuwR evRvi m¤• wK©Z GmAviI) 35
..........................
cwiwkó-3t Income-tax (Amendment) Act, 2010 ....... 37
cwiwkó-4t Gm,Avi,I bs 263-AvBb/AvqKi/2010 ZvwiLt 1
RyjvB, 2010 (grm¨ Lvgvi n‡Z D™¢yZ Avq msµvš) .............. 39
cwiwkó-5t Gm,Avi,I bs 264-AvBb/AvqKi/2010, ZvwiLt 1
RyjvB, 2010 (pelleted poultry feed Drcv`b nB‡Z D™¢Z
Avq msµvš) .............................................................. 40
cwiwkó-6t Gm,Avi,I bs 265-AvBb-AvqKi/2010, ZvwiLt 1
RyjvB, 2010 (•Zix †cvkvK Ges bxU Iq¨vi Drcv`‡b
wb‡qvwRZ Ki`vZvi ißvbx n‡Z D™¢Z Avq msµvš) ............... 41
RyjvB, 2010 (fvovq eëüZ nq bv Giƒc †gvUi Kvi, Rxc ev
4
gvB‡µvev‡mi gvwjKvbvRwbZ AvqK‡ii nvi msµvš) ............. 42
RyjvB, 2010 (fvovq PvwjZ ZvcvbyK‚j jv·vix evm, ZvcvbyK‚j
wgwbevm/†Kv÷vi ev ZvcvbyK‚j U¨vw· K¨v‡ei AbywgZ K‡ii nvi
msµvš) .................................................................... 43
cwiwkó-9t Gm,Avi,I bs 268-AvBb/AvqKi/2010, ZvwiLt
1 RyjvB, 2010 (mKj †emiKvix wek¦we`¨vjq ev †KejgvÎ Z_¨
cÖhyw³ wel‡q wk¶v`v‡b wb‡qvwRZ ‡emiKvix K‡jR Gi D™¢Z
Avq msµvš) ............................................................... 44
cwiwkó-10t Gm,Avi,I bs 270-AvBb/AvqKi/2010, ZvwiLt
1 RyjvB, 2010 (K‡c©v‡iU mvgvwRK `vwqZ¡ cvj‡bi LvZmgn
m¤• ÖmviY 45
msµvš).........................................................
cwiwkó-11t AvqKi wewagvjv, 1984 msµvš@ Gm,Avi,I bs
262-AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010 .............. 48
cwiwkó-12t miKvix †KvlvMv‡i AvqKi Rgvi †¶‡Î Ki
AÂjwfwËK G¨vKvD›U †KvW ............................................ 66
5
MYcÖRvZš¿x evsjv‡`k miKvi
RvZxq ivR¯^ †evW©
ivR¯^ feb
‡m¸bevwMPv, XvKv|
bw_ bs Rviv‡ev/AvtAvtwet/Ki-7/AvqKi ev‡RU/2010(Ask-1) ZvwiLt 01/08/2010
cwicÎ-1
welqt A_© eQi 2010-2011 Gi ev‡RU Kvh©µ‡gi AvIZvq AvqKi AvBb I
wewai cwieZ©bmg– ‡ni e¨vL¨v|
A_© AvBb, 2010 Ges cÖÁvc‡bi gva¨‡g AvqKi AvBb I wewai KwZcq
cwieZ©b Kiv n‡q‡Q| GQvov 5wU GmAviI ms‡kvab Ges 3wU bZzb
GmAviI Rvwi Kiv n‡q‡Q| bZzb cÖewZ©Z I ms‡kvwaZ AvBb, wewa I
cÖÁvcbmg– ‡ni h_vh_ cÖ‡qvM wbwðZK‡í wbæiƒc e¨vL¨v cÖ`vb Kiv
n‡jvt
1| 2010-2011 Ki eQ‡ii Rb¨ cÖ‡hvR¨ AvqKi nvit

mKj †kÖYxi Ki`vZv‡ì Rb¨ we`¨gvb AvqKi nvi AcwiewZ©Z ivLv
n‡q‡Q A_©vr 2009-2010 Ki eQ‡ii Rb¨ cÖ‡hvR¨ AvqK‡ii nvi 2010-
2011 Ki eQ‡ii Rb¨ envj _vK‡e (cwiwkó-1)| wb‡æ mvi-ms‡¶c
Dc¯vcb Kiv n‡jv:
(K) e¨w³ †kÖYxi AvqKi nvit
2010-2011 Ki eQ‡ii Rb¨ e¨w³ †kÖYxi Ki`vZv‡ì Av‡qi Dci
cÖ‡hvR¨ Kinvi wbæiƒct
‡gvU Avq nvi
(K) cÖ_g 1,65,000/- UvKv ch©š@ †gvU Av‡qi Dci --------- k– b¨
(L) cieZx© 2,75,000/- UvKv ch©š@ †gvU Av‡qi Dci -------- 10%
(M) cieZx© 3,25,000/- UvKv ch©š@ †gvU Av‡qi Dci -------- 15%
(N) cieZx© 3,75,000/- UvKv ch©š@ †gvU Av‡qi Dci -------- 20%
(O) Aewkó †gvU Av‡qi Dci -------------------------------- 25%:
Z‡e gwnjv Ges 65 ermi ev Z`ya© eq‡mi Ki`vZvi Kigy³ Av‡qi
mxgv n‡e 1,80,000/- UvKv| GZØ¨ZxZ cÖwZeÜx Ki`vZvi Kigy³
Av‡qi mxgv n‡e 2,00,000/-UvKv|
6
†h mKj Ki`vZv 2009-2010 Kie‡l© m‡e©v” P 25% nv‡i Ki
cÖ`vb K†i‡Qb, Zuviv 2010-2011 Kie‡l© Kgc‡¶ 10% AwaK nv‡i
Avq cÖ`k©b Ki‡j †m‡¶‡Î cÖ`wk©Z AwZwi³ Av‡qi Rb¨
cwi‡kva‡hvM¨ K‡ii Dci 10% Ki †iqvZ cªvß n‡eb|
Kigy³ mxgvi D‡a©i Av‡qi †ejvq cÖ‡`q AvqK‡ii cwigvY
†Kvbfv‡eB 2,000/- UvKvi Kg n‡e bv|
(L) ‡Kv¤• vbx b‡n, evsjv‡`‡k Awbevmx (Awbevmx evsjv‡`kx e¨ZxZ)
Giƒc e¨w³ †kÖYxfz³ Ki`vZvi †¶‡Î Av‡qi Dci cÖ‡hvR¨ Ki ------- 25%:
------
(M) ‡Kv¤• vbx Ges ¯’vbxq KZ©„c¶ Ki`vZvi AvqKi nvi-
(A) jf¨vsk Av‡qi †¶‡Î jf¨vs‡ki
20%
(Av) jf¨vsk e¨ZxZ Ab¨vb¨ Av‡qi Dci
(1) †gvevBj †dvb †Kv¤• vbx (÷K G·‡P‡Ä ZvwjKvfz³ e¨ZxZ) 45%
(2) ÷K G·‡P‡Ä ZvwjKvfz³ ‡gvevBj †dvb †Kv¤• vbx ----- 35%
-
(3) e¨vsK, exgv, wjwRs I Avw_©K cÖwZôvb (÷K G·‡P‡Ä
ZvwjKvfz³ †nvK ev bv †nvK) ------------------------ 42.5%
(4) ÷K G·‡P‡Ä ZvwjKvfz³ †Kv¤• vbx ------------------- 27.5%
-
(5) Ab¨vb¨ †Kv¤• vbx ------------------------------------ 37.5%
--
Dc‡iv³ (M)(Av)(4) Dc-Aby‡” Q‡` ewY©Z ÷K G·‡P‡Ä ZvwjKvfz³
†Kv¤• vbx hw` 20% Gi †P‡q †ekx jf¨vsk cÖ`vb K‡i Zvn‡j cÖ‡hvR¨
AvqK‡ii Dci 10% nv‡i AvqKi †iqvZ cv‡e| Z‡e Giƒc †Kv¤• vbx
hw` 10% Gi Kg jf¨vsk †NvlYv K‡i A_ev wmwKDwiwUR GÛ G·‡PÄ
Kwgkb KZ©„K wba©vwiZ mg‡qi g‡a¨ ‡NvwlZ jf¨vsk cÖ`vb bv K‡i
Zvn‡j Zv‡ì Ki nvi n‡e 37.5%|
Z‡e jvf-¶wZ wbwe©‡k‡l mKj †Kv¤• vbxi †¶‡Î b– ¨bZg K‡ii
cwigvY n‡e 5,000/- (cuvP nvRvi) UvKv|
2| cÖkvmwbK ms¯‹vit
7
AvqKi AvB‡b KwZcq weavb ms‡kva‡bi gva¨‡g †m›Uªvj B‡›Uwj‡RÝ †mj
Ges Ki AvcxjvZ UªvBey¨bvj Gi cÖkvmwbK Kvh©µg m¤• wK©Z AvB‡b
cwieZ©b mvab Kiv n‡q‡Q| AvqKi Aa¨v‡`‡ki cwieZ©bmg– n wb¤œiƒct
(K) section 2 Gi clause (25AA) ms‡kva‡bi gva¨‡g †m›Uªvj
B‡›Uwj‡RÝ †mj Gi gnvcwiPvj‡Ki msÁvq AwZwi³ gnvcwiPvjK‡K
Aš@f©y³ Kiv n‡q‡Q|
(L) section 4 Gi sub-section (2) ms‡kva‡bi gva¨‡g †m›Uªvj
B‡›Uwj‡RÝ †mj Gi gnvcwiPvjK wb‡qv‡Mi ¶gZv RvZxq ivR¯^
‡ev‡W©i wbKU Ac©b Kiv n‡q‡Q|
(M) section 4A G bZzb clause (c) ms‡hvR‡bi gva¨‡g †m›Uªvj
B‡›Uwj‡RÝ †mj Gi AwZwi³/hyM¥ gnvcwiPvjK‡K RvZxq ivR¯^ †evW©
KZ…©K D³ †m‡ji gnvcwiPvj‡Ki `vwqZ¡ cvj‡bi Rb¨ ¶gZv Ac©‡bi
weavb Kiv n‡q‡Q| G ms‡kva‡bi d‡j gnvcwiPvj‡Ki Abycw¯wZ‡Z G
†m‡ji Kvh©µg cwiPvjbvi myweav‡_© RvZxq ivR¯^ †evW© ‡m›Uªvj
B‡›Uwj‡RÝ †mj Gi AwZwi³/hyM¥ gnvcwiPvjK‡K D³ `vwqZ¡ cvj‡bi
¶gZv Ac©b Ki‡Z cvi‡e|
(N) section 11 Gi sub-section (3) ‡Z bZzb sub-clause (ix)
ms‡hvR‡bi d‡j wePvi wefv‡M †Rjv RR wn‡m‡e Kg©iZ Av‡Qb ev
wQ‡jb Ggb Kg©KZ©v Ki AvcxjvZ UªvBey¨bv‡ji m`m¨ wn‡m‡e wb‡qvM
cvIqvi †hvM¨ n‡eb|
(O) section 11 Gi sub-section (4) ms‡kva†bi gva¨‡g RvZxq
ivR¯^ †ev‡W©i m`m¨ ev PjwZ `vwq‡Z¡ m`m¨ wn‡m‡e Kg©iZ Av‡Qb
Giƒc ch©v‡qi Kg©KZ©v‡K Ki AvcxjvZ UªvBey¨bv‡ji †cÖwm‡W›U
wn‡m‡e wb‡qvM cÖ`v‡bi weavb Kiv n‡q‡Q|
3| †Kv¤• vbxi †kqvi AwfwnZ g– ‡jï ‡P‡q †ekx g– ‡j¨ (wcÖwgqvg)

weµ‡qi †¶‡Î wcÖwgqvg g– ‡jï Dci AvqKi Av‡iv‡ci weavb
[section 16E ms‡hvRb]t
AvqKi Aa¨v‡`‡k bZzb section 16E ms‡hvR‡bi gva¨‡g †Kvb
†Kv¤• vbx Zvi g– jab (share capital) e„w×i ‡¶‡Î †kqv‡ii AwfwnZ
g– ‡jï AwZwi³ g– ‡j¨ (wcÖwgqvg) ‡kqvi weµq Ki‡j M„nxZ AwZwi³
g– j¨ ev wcÖwgqv‡gi Dci AvqKi Av‡iv‡ci weavb Kiv n‡q‡Q| Book
building ev public offering ev rights offering ev placement
8
ev preference share ev Ab¨ †h †Kvb c×wZ‡Z †kqvi K¨vwcUvj e„w×i
‡¶‡Î †kqv‡ii AwfwnZ g– ‡jï AwZwi³ wn‡m‡e cÖvß g– ‡jï Dci Ki
Av‡iv‡ci weavb Kiv n‡q‡Q| Giƒc Ki †Kv¤• vbxi †gvU Av‡qi Dci
cÖ‡`q AvqK‡ii AwZwi³ n‡e| 1 RyjvB, 2010 n‡Z G weavb Kvh©Ki
n‡e|
4| ÷K G·‡P‡Ä ZvwjKvfz³ bq Giƒc ‡Kv¤• vbxi cwi‡kvwaZ g– jab
e„w×i ‡¶‡Î †kqvi g– j¨ eve` A_© e¨vswKs P¨v‡b‡j cwi‡kv‡ai
weavb [section 19(24) ms‡kvab]t
AvqKi Aa¨v‡`‡ki section 19 Gi sub-section (24) ms‡kva‡bi
gva¨‡g we`¨gvb cvewjK ev cÖvB‡fU wjwg‡UW ‡Kv¤• vbx KZ…©K ‡kqvi
Bmyï gva¨‡g cwi‡kvwaZ g– jab e„w×i †¶‡Î e¨vswKs P¨v‡bj e¨ZxZ
bM‡` ev Ab¨ †Kvbfv‡e ‡kqvi‡nvìvi‡ì wbKU †_‡K A_© MÖnY Ki‡j
D³ M„nxZ A_© mswkÐó Avq eQ‡i D³ †Kv¤• vbxi ÔAb¨vb¨ m– ‡Îi AvqÕ
wn‡m‡e MY¨ Kivi weavb Kiv n‡q‡Q| bZzb ‡Kv¤• vbx wn‡m‡e wbeÜ‡bi
†¶‡Î cwi‡kvwaZ g– jab eve` cÖ`Ë A_© cwi‡kv‡ai ‡¶‡Î ev we`¨gvb
‡Kv¤• vbx KZ…K
© †evbvm †kqvi Gi gva¨‡g cwi‡kvwaZ g– jab e„w×i
†¶‡Î G weavb cÖ‡hvR¨ n‡e bv| GQvov ÷K G·‡P‡Ä ZvwjKvf‚³
†Kv¤• vbxi †¶‡Î G weavb cÖ‡hvR¨ n‡e bv|
5| AvqKi Aa¨v‡`k, 1984 Gi section 19A we‡jvct

AvqKi Aa¨v‡`‡ki section 19A we‡jvc Kiv n‡q‡Q| G avivq 1
RyjvB, 2009 †_‡K 30 Ryb, 2010 ch©š@ mgqKv‡j bZzb wkí ¯vcb ev
†fŠZ AeKvVv‡gv wbg©vb mswkÐó †Kvb †Kv¤• vbx‡Z wewb‡qvM Ki‡j Ges
10% nv‡i Ki cÖ`vb mv‡c‡¶ †NvlYv Ki‡j Zv †Kvb cÖkœ e¨wZ‡i‡K MÖnb
Kivi weavb wQj| G avivwU wejyß nIqvq 30 Ryb, 2010 Gi c‡i G
AvB‡bi Avi Kvh©KvwiZv _vK‡e bv| Z‡e, G avivq wbw`©óK…Z mgqmxgvi
g‡a¨ wewb‡qvM Ki‡j Ges mswkÐó Ki erm‡i wiUvY© `vwL‡ji c– ‡e©
wba©vwiZ nv‡i Ki cwi‡kva Ki‡j, Giƒc ‡NvwlZ wewb‡qvM †Kvb cÖkœ
e¨Zx‡i‡K AvqKi wefvM KZ©K „ M„wnZ n‡e| ‡h‡nZz wewb‡qv‡Mi me©‡kl
ZvwiL wbav©wiZ wQj 30/6/2010, †m‡nZz Ki`vZvi Giƒc †NvlYv I Ki
cwi‡kva mv‡c‡¶ 30/6/2010 mswkÐó Ki eQ‡ii wiUv‡Y© cÖ`k©b Ki‡Z
n‡e| wejyß G avivi proviso Abyhvqx wewa 25AA Gi AvIZvq cÖ`Ë
†NvlYv ev¯@evwqZ bv n‡j G avivi myweav cÖ‡hvR¨ n‡e bv Ges G avivi
kZ© jwNZ n‡q‡Q MY¨ K‡i cÖ`Ë myweav cÖZ¨vnvi‡hvM¨ Ges AvBbvbyM
Kvh©µg MÖnY‡hvM¨ n‡e|
9
6| AvqKi Aa¨v‡`k, 1984 Gi section 19AA we‡jvct
AvqKi Aa¨v‡`‡ki section 19AA we‡jvc Kiv n‡q‡Q| 1 RyjvB,
2009 †_‡K 30 Ryb, 2010 ch©š@ mgqKv‡j wkí cÖwZôv‡bi
m¤cÖmviY, AvaywbKvqb ev ms¯‹vi Kv‡R wewb‡qvM Ki‡j Ges 10% nv‡i
Ki cÖ`vb mv‡c‡¶ †NvlYv Ki‡j, Zv †Kvb cÖkœ e¨wZ‡i‡K MÖnb Kivi
weavb wQj| G avivwU wejyß nIqvq 30 Ryb, 2010 Gi c‡i G AvB‡bi
Avi Kvh©KvwiZv _vK‡e bv| Z‡e, G avivq wbw`©óK…Z mgqmxgvi g‡a¨
wewb‡qvM Ki‡j Ges wiUvY© `vwL‡ji c– ‡e© wba©vwiZ nv‡i Ki cwi‡kva
mv‡c‡¶ Giƒc ‡NvwlZ wewb‡qvM †Kvb cÖkœ e¨Zx‡i‡K AvqKi wefvM KZ©K„
M„wnZ n‡e| ‡h‡nZz wewb‡qv‡Mi me©‡kl ZvwiL wbav©wiZ wQj 30/6/2010,
†m‡nZz Ki`vZvi Giƒc †NvlYv I Ki cwi‡kva 30/6/2010 mswkÐó
KieQ‡ii wiUv‡Y© cÖwZdwjZ n‡Z n‡e|
7| AvqKi Aa¨v‡`k, 1984 Gi section 19AAA we‡jvct
AvqKi Aa¨v‡`‡ki section 19AAA we‡jvc Kiv n‡q‡Q| G weavb
Abyhvqx 1 RyjvB, 2009 †_‡K 30 Ryb, 2010 ch©š@ mgqKv‡j 10%
nv‡i AvqKi cwi‡kva mv‡c‡¶ e¨w³, dvg©, e¨w³ msN ev cÖvB‡fU wjwg‡UW
†Kv¤• vbx KZ©„K ÷K G‡·‡P‡Ä ZvwjKvfz³ †Kvb †Kv¤• vbxi ÷K I
†kqvi µ‡q wewb‡qvM †NvlYv Ki‡j Zv †Kvb cÖkœ e¨wZ‡i‡K MÖnb Kivi
weavb wQj| G avivwU wejyß nIqvq 30 Ryb, 2010 Gi c‡i GB AvB‡bi
Avi Kvh©KvwiZv _vK‡e bv| Z‡e, G avivq wbw`©óK…Z mgqmxgvi g‡a¨
wewb‡qvM Ki‡j Ges wiUvY© `vwL‡ji c– ‡e© wba©vwiZ nv‡i Ki cwi‡kva
Ki‡j, Giƒc ‡NvwlZ wewb‡qvM †Kvb cÖkœ e¨Zx‡i‡K AvqKi wefvM KZ©„K
M„wnZ n‡e| ‡h‡nZz wewb‡qv‡Mi me©‡kl ZvwiL wbav©wiZ wQj 30/6/2010,
†m‡nZz Ki`vZvi Giƒc †NvlYv I Ki cwi‡kva 30/6/2010 mswkÐó
KieQ‡ii wiUv‡Y© cÖwZdwjZ n‡Z n‡e| G weavb Abyhvqx †NvwlZ wewb‡qvM
`yB eQ‡ii g‡a¨ D‡Ëvjb ev ¯vbvš@i bv Kivi kZ©wU mswkÐó Ki`vZvi
Rb¨ ejer _vK‡e| A_©vr wejyß G avivi kZ© Abyhvqx wewb‡qvMK…Z g– j
AsK `yB eQ‡ii g‡a¨ D‡Ëvjb ev ¯vbvš@i Kiv hv‡e bv| Z‡e gybvdv
D‡Ëvj‡b †Kvb evav †bB| wbw`©ó mg‡qi c– ‡e© wewb‡qvMK…Z A_© D‡Ëvjb
ev ¯vbvš@i Kiv n‡j G avivi kZ© jwNZ n‡q‡Q MY¨ K‡i G avivi
AvIZvq cÖ`Ë myweav cÖZ¨vnvi c– e©K AvBbvbyM Kvh©µg MÖnY‡hvM¨ n‡e|
8| AvqKi Aa¨v‡`k, 1984 Gi section 19BBBB we‡jvct
10
AvqKi Aa¨v‡`‡ki section 19BBBB we‡jvc Kiv n‡q‡Q| G weavb
Abyhvqx 1 RyjvB, 2009 †_‡K 30 Ryb, 2010 ch©š@ mgqKv‡j evox ev
G¨vcvU©‡g›U µq ev wbg©v‡Y wewb‡qvM cÖwZ eM©dzU Abyhvqx wba©vwiZ nv‡i
AvqKi cÖ`vb mv‡c‡¶ †NvlYv cÖ`vb Ki‡j Zv †Kvb cÖkœ e¨wZ‡i‡K MÖnb
Kivi weavb wQj| G avivwU wejyß nIqvq 30 Ryb, 2010 Gi c‡i G
AvB‡bi Avi Kvh©KvwiZv _vK‡e bv| Z‡e, G avivq wbw`©óK…Z mgqmxgvi
g‡a¨ wewb‡qvM Ki‡j Ges wiUvY© `vwL‡ji c– ‡e© wba©vwiZ nv‡i Ki
cwi‡kva Ki‡j Giƒc ‡NvwlZ wewb‡qvM †Kvb cÖkœ e¨Zx‡i‡K AvqKi wefvM
KZ©K
„ M„wnZ n‡e| Z‡e ‡h‡nZz wewb‡qv‡Mi me©‡kl ZvwiL wbav©wiZ wQj
30/6/2010, †m‡nZz Ki`vZvi Giƒc †NvlYv I Ki cwi‡kva 30/6/2010
mswkÐó Ki eQ‡ii wiUv‡Y© cÖwZdwjZ n‡Z n‡e|
9| Bangladesh Infrastructure Finance Fund Gi AvIZvq

Bmy¨K…Z e‡Û wewb‡qvM †NvlYvi my‡hvM cÖ`vb msµvš@ [section 19C
ms‡hvRb]t
AvqKi Aa¨v‡`‡k bZzb section 19C ms‡hvR‡bi gva¨‡g
Bangladesh Infrastructure Finance Fund Gi AvIZvq Bmy¨K…Z
e‡Û wewb‡qvM Ki‡j Ges 10% nv‡i AvqKi cÖ`vb mv‡c‡¶ †NvlYv Ki‡j
Zv †Kvb cÖkœ e¨wZ‡i‡K MÖnb Kivi weavb Kiv n‡q‡Q| G weavb Abyhvqx 1
RyjvB, 2010 †_‡K 30 Ryb, 2012 ch©š@ mgqKv‡ji g‡a¨ G dv‡Ûi
AvIZvq Bmy¨K…Z e‡Û wewb‡qvM Ki‡Z n‡e Ges mswkÐó Ki eQ‡i wiUvY©
`vwL‡ji c– ‡e© wewb‡qv‡Mi Dci 10% nv‡i AvqKi cÖ`vb Ki‡Z n‡e|
†h †Kvb e¨w³ (person) Giƒc wewb‡qvM †NvlYv Ki‡Z cvi‡e|
10| Physical Infrastructure h_vt †mZz ev moK ev d¬vBIfvi ‡_‡K

AwR©Z Avq n‡Z AePq fvZv Aby‡gv`‡bi weavb [section 29(viii)
ms‡kvab Ges 3q Zdwm‡ji paragraph 3 G bZzb AvB‡Ug (e)
ms‡hvRb]t
AvqKi Aa¨v‡`‡ki section 29(viii) ms‡kvab K‡i †fŠZ AeKvVv‡gv
cÖwZôvb ev physical infrastructure undertaking Gi †mZz ev
moK I d¬vBIfv‡ii Avq wbY©‡qi ‡¶‡Î †mZz ev moK ev d¬vBIfv‡ii
Rb¨ AePq (depreciation) fvZv Aby‡gv`‡bi weavb Kiv n‡q‡Q| †mZz
ev moK ev d¬vBIfvi n‡Z Avq Av‡Q Giƒc physical infrastructure
undertaking Gi eëmv‡qi Avq wbiƒc‡Yi †¶‡Î bZzb weavb Abyhvqx
11
AePq Aby‡gv`b‡hvM¨ n‡e| physical infrastructure undertaking
e¨ZxZ Ab¨ †Kvb e¨w³ (person) hvi †mZz ev moK ev d¬vBIfvi n‡Z
cÖZ¨¶fv‡e AwR©Z Avq †bB A_P ¯vei m¤• wËi g‡a¨ Giƒc †mZz ev
moK ev d¬vBIfvi i‡q‡Q, †mmKj Ki`vZvi †mZz ev moK ev
d¬vBIfv‡ii Rb¨ ‡Kvb AePq fvZv Aby‡gv`b‡hvM¨ n‡e bv| †hgb- G·
wU G‡÷U wjt Pv Drcv`b I weµq eëmvq wb‡hvwRZ| G †Kv¤• vbxi Pv
evMv‡bi Af¨š@‡i ‡ek K‡qKwU moK i‡q‡Q| G moK Pv evMv‡bi Ask
n‡jI Pv evMv‡bi Avq n‡Z Giƒc mo‡Ki Rb¨ AePq fvZv
Aby‡gv`b‡hvM¨ n‡e bv|
11| eëmv ev †ckvi Av‡qi †¶‡Î cviKzBwRU eve` Aby‡gv`b†hvM¨ Li‡Pi

m‡e©v” P mxgv e„w× [section 30(e) ms‡kvab]t
AvqKi Aa¨v‡`‡ki section 30(e) ms‡kva‡bi gva¨‡g cÖwZ Kg©KZ©v/
Kg©Pvixi Rb¨ cviKzBwRU eve` wb‡qvMKvixi nv‡Z Aby‡gv`b‡hvM¨ e¨q
mxgv 2,00,000/- UvKv n‡Z e„w× K‡i 2,50,000/- UvKvq wba©viY Kiv
n‡q‡Q| Gi d‡j wb‡qvMKvix Zvi wbw`©ó Kg©KZ©v/Kg©Pvix cÖwZ m‡e©v” P
2,50,000/- UvKv ch©š@ cviKzBwRU cÖ`vb Ki‡j Zv Aby‡gv`b‡hvM¨
LiP wn‡m‡e we‡ewPZ n‡e| 2,50,000/- UvKvi AwZwi³ `vexK…Z AsK
wb‡qvMKvixi nv‡Z Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e| 2010-2011 Ki eQi
†_‡K G weavb cÖ‡hvR¨ n‡e|
12| cuwy RevRvi msµvš@ weavbt

÷Km Ges †kqvi †jb‡`b n‡Z AwR©Z Av‡qi Dci Kiv‡ivc‡bi j‡¶¨
AvqKi Ava¨v‡`‡k AvbxZ ms‡kvabx I RvwiK…Z GmAviI Gi e¨vL¨v
wbæiƒct
(K) AvqKi Aa¨v‡`‡ki section 32(7) ms‡kva‡bi gva¨‡g ÷K
G·‡P‡Ä ZvwjKvfz³ †Kv¤• vbxi wmwKDwiwUR, ÷Km ev †kqvi
†jb‡`b n‡Z g– jabx Avq mvaviYfv‡e Ki Av‡ivc‡hvM¨ Kiv
n‡q‡Q| c– e©eZ©x weavb Abyhvqx ÷K G·‡P‡Ä ZvwjKvfz³
†Kv¤• vbxi ÷Km I †kqvi †jb‡`b n‡Z AwR©Z Avq Kigy³ wQj|
mswkÐó avivi G m¤• wK©Z Ask we‡jvc Kivq ÷K G·‡P‡Ä
ZvwjKvfz³ †Kv¤• vbxi ‡kqvi †jb‡`b n‡Z D™¢‚Z Avq Ki‡hvM¨
wn‡m‡e we‡ewPZ n‡e| Z‡e miKvix wmwKDwiwUR n‡Z AwR©Z g–
jabx Avq c– ‡e©i b¨vq Kigy³ _vK‡e| G weavb 1 RyjvB, 2010
12
n‡Z †jb‡`bK…Z wmwKDwiwUR ÷Km ev †kqv‡ii †ejvq cÖ‡hvR¨
n‡e|
(L) AvqKi Aa¨v‡`‡k bZzb section 53L ms‡hvR‡bi gva¨‡g AwfwnZ
g– ‡jï (face value) †P‡q †ekx g– ‡j¨ †Kvb ‡Kv¤• vbxi †kqvi
weµq Kiv n‡j D³ AwZwi³ g– ‡jï (wcÖwgqvg) Dci 3% nv‡i
Dr‡m AvqKi msMÖ‡ni weavb cÖeZ©b Kiv n‡q‡Q| †Kvb ‡Kv¤• vbx
book building ev public offering ev rights offering ev
placement ev preference share ev Ab¨ †h †Kvb c×wZ‡Z
†kqvi weµqKv‡j AwfwnZ g– ‡jï †P‡q †ekx g– j¨ (wcÖwgqvg)
MÖnY Ki‡j, †m‡¶‡Î AwZwi³ g– ‡jï Dci 3% nv‡i Dr‡m
AvqKi msMÖn Kiv n‡e| wmwKDwiwUR GÛ G·‡PÄ Kwgkb
wcÖwgqv‡gi Dci G Dr‡m AvqKi msMÖn Ki‡e Ges Giƒc msM„nxZ
Dr‡m AvqKi mswkÐó †Kv¤• vbxi Rb¨ ewY©Z Lv‡Zi Av‡qi Dci
P‚ovš@ Ki`vq cwi‡kva wn‡m‡e MY¨ n‡e| 1 RyjvB, 2010 n‡Z G
weavb Kvh©Ki n‡e|
(M) AvqKi Aa¨v‡`‡k bZzb section 53M ms‡hvR‡bi gva¨‡g ÷K
G·‡P‡Ä ZvwjKvfz³ ‡Kv¤• vbxi ¯• Ýi †kqvi‡nvìvi ev cwiPvjK
ev †cÐm‡g›U †nvìvi A_ev wgDPzqvj dv‡Ûi ¯• Ýi ev †cÐm‡g›U
†nvìvi‡ì mswkÐó †Kv¤• vbxi wmwKDwiwUR ev wgDPz¨qvj dvÛ
BDwbU n¯@vš@iKv‡j AwR©Z Av‡qi Dci 5% nv‡i Dr‡m AvqKi
msMÖ‡ni weavb Kiv n‡q‡Q| G †¶‡Î Ki`vZv †h †Kv¤• vbxi ¯• Ýi
†kqvi †nvìvi ev wW‡i±i ev †cÐm‡g›U †nvìvi †KejgvÎ †mB
†Kv¤• vbxi †kqvi ev wgDPzqvj dvÛ BDwbU n¯@vš@†ii †¶‡Î G
weavb cÖ‡hvR¨ n‡e| Z‡e ewY©Z Ki`vZvMY †h †Kv¤• vbxi ¯• Ýi
†kqvi ev wgDPzqvj dvÛ BDwbU †nvìvi ev wW‡i±i, †mB †Kv¤• vbx
e¨ZxZ ÷K G·‡P‡Ä ZvwjKvfz³ Ab¨ †Kvb †Kv¤• vbxi †kqvi ev
wmwKDwiwUR †jb‡`b Ki‡j †m‡¶‡Î Giƒc AwR©Z Av‡qi Dci Dc-
Aby‡” Q` (O) †Z ewY©Z Gm Avi I Abyhvqx Ki Av‡ivwcZ n‡e|
wmwKDwiwUR GÛ G·‡PÄ Kwgkb ev óK G·‡PÄ wmwKDwiwUR ev
wgDPz¨qvj dvÛ BDwbU n¯@vš@iKv‡j ev n¯@vš@i
Aby‡gv`bKv‡j Giƒc Dr‡m AvqKi msMÖn Ki‡e hv mswkÐó Ki`vZvi
P‚ovš@ Ki`vq cwi‡kva wn‡m‡e MY¨ n‡e| D‡jÐL¨ †h, section
53M G ms‡hvwRZ e¨vL¨v Abyhvqx wmwKDwiwUR ev wgDPz¨qvj dvÛ
13
BDwbU n¯@vš@i ej‡Z GwUi weµqmn `vb ev Ab¨ †h ‡Kvbfv‡e
n¯@vš@i‡K eySv‡e| wmwKDwiwUR ev wgDPz¨qvj dvÛ BDwbU Gi
Ôn¯@vš@i g– j¨Õ ej‡Z wb‡æv³ wZbwUi g‡a¨ †hwU cÖ‡hvR¨ †mwU
eySv‡e-
(1) wmwKDwiwUR ev wgDPz¨qvj dvÛ BDwbU n¯@vš@†ii w`‡b
mgvcbxg– j¨; ev
(2) wmwKDwiwUR GÛ G·‡PÄ Kwgkb ev ÷K G·‡PÄ KZ…K
©
n¯@vš@†ii Aby‡gv`‡bi w`‡b A_ev n¯@vš@iKv‡j
mgvcbxg– j¨; ev
(3) wmwKDwiwUR ev wgDPz¨qvj dvÛ BDwbU n¯@vš@i Aby‡gv`‡bi
w`‡b D³ wmwKDwiUR †jb‡`b bv n‡q _vK‡j me©‡kl †hw`b
D³ wmwKDwiwUR ev wgDPz¨qvj dvÛ BDwbU †jb‡`b n‡q‡Q
†mw`‡bi mgvcbx g– j¨|
G weavb 1 RyjvB, 2010 n‡Z n¯@vš@iK…Z wmwKDwiwUR ev
wgDPz¨qvj dvÛ BDwbU Gi †ejvq cÖ‡hvR¨ n‡e|
(N) AvqKi Aa¨v‡`‡ki section 64(2) ms‡kva‡bi gva¨‡g ÷K
G·‡P‡Ä wbewÜZ †Kv¤• vbxi ‡kqvi †jb‡`b n‡Z D™¢– Z Av‡qi
Dci cÖ‡hvR¨ †¶‡Î AwMÖg AvqKi cÖ`v‡bi weavb Kiv n‡q‡Q|
(O) GmAviI bs-269-AvBb/AvqKi/2010, ZvwiL 01/07/2010 Gi
gva¨‡g (cwiwkó-2) KwZcq †kÖYxi Ki`vZvi †kqvi †jb‡`b n‡Z
AwR©Z Av‡qi Dci Kiv‡ivc‡bi weavb Kiv n‡q‡Q hv wbæiƒct
(1) †Kv¤• vbx I dvg© †kÖYxi Ki`vZv‡ì †¶‡Ît AvqKi Aa¨v‡`k,
1984 Gi section 2 Gi clause (20) Abyhvqx †Kv¤• vbx ev
clause (32) Abyhvqx dvg© ch©vqfz³ Ki`vZv‡ì ÷K G·‡P‡Ä
ZvwjKvfz³ †Kv¤• vbxi wmwKDwiUR †jb‡`b n‡Z D™¢– Z
Av‡qi Dci 10% nv‡i AvqKi Av‡ivwcZ n‡e| e¨vsK, exgvmn
mKj †Kv¤• vbx ev dvg© †kÖYxi Ki`vZvi wmwKDwiwUR †jb‡`b
n‡Z AwR©Z gybvdvi Dci Kiv‡ivc‡bi †¶‡Î †KejgvÎ G weavb
cÖ‡hvR¨ n‡e| AvqKi wba©viYx ch©v‡q ev cÖ‡hvR¨ †¶‡Î AwMÖg
AvqKi wn‡m‡e Giƒc Ki cwi‡kva Ki‡Z n‡e| Z‡e †kqvi
†jb‡`b n‡Z AwR©Z Avq e¨ZxZ Ab¨ Dr‡mi Av‡qi Dci
cÖ‡hvR¨ nv‡i AvqKi Av‡ivwcZ n‡e| G‡¶‡Î †hŠ_bv‡g weI
14
(beneficiary owner's) G¨vKvD›U avixMY dvg© wn‡m‡e
we‡ewPZ n‡e bv|
Ki`vZv †Kv¤• vbx hw` ÷K G·‡P‡Ä ZvwjKvfz³ Ab¨ †Kvb
†Kv¤• vbxi ¯• Ýi †kqvi‡nvìvi nq Ges †h †Kv¤• vbxi
¯• Ýi †kqvi‡nvìvi ‡m †Kv¤• vbxi †kqvi n¯@vš@i K‡i,
‡m‡¶‡Î Giƒc n¯@vš@i n‡Z AwR©Z Av‡qi Dci
wmwKDwiwUR GÛ G·‡PÄ Kwgkb ev ÷K G·‡PÄ AvqKi
Aa¨v‡`‡ki aviv 53M Abyhvqx 5% nv‡i Dr‡m AvqKi msMÖn
Ki‡e Ges D³ msM„nxZ AvqKi D³ †Kv¤• vbxi G Lv‡Zi Rb¨
P‚ovš@ Ki`vq cwi‡kva wn‡m‡e MY¨ n‡e|
(2) KwZcq †Kv¤• vbxi ¯• Ýi †kqvi‡nvìvi‡ì †¶‡Ît †h mKj
e¨w³ †Kvb 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 cwiPvjK,
†m mKj e¨w³i †¶‡Î †kqvi †jb‡`b n‡Z AwR©Z Av‡qi Dci
5% nv‡i AvqKi Av‡ivwcZ n‡e| Z‡e G‡¶‡Î D³ ¯• Ýi
†kqvi‡nvìvi hw` ‡Kv¤• vbx ev dvg© †kÖYxi Ki`vZv nq,
†m‡¶‡Î Zvi G Lv‡Zi AwR©Z Av‡qi Dci 10% nv‡i AvqKi
Av‡ivwcZ n‡e| AvqKi wba©viYx ch©v‡q ev cÖ‡hvR¨ †¶‡Î AwMÖg
AvqKi wn‡m‡e Giƒc Ki cÖ`vb Ki‡Z n‡e| wmwKDwiUR
†jb‡`b n‡Z AwR©Z Avq e¨ZxZ Ab¨vb¨ Dr‡mi Av‡qi Dci
cÖ‡hvR¨/mvaviY AvqKi nvi Av‡ivwcZ n‡e|
Dc‡i ewY©Z †kqvi‡nvìvi ev cwiPvjKMY †h †Kv¤• vbxi
¯• Ýi †kqvi‡nvìvi ev cwiPvjK †mB †Kv¤• vbxi †kqvi
n¯@vš@i Ki‡j †m‡¶‡Î D³ n¯@vš@wiZ †kqvi n‡Z
AwR©Z Av‡qi Dci AvqKi Aa¨v‡`‡ki 53M Abyhvqx Ki
Av‡ivwcZ n‡e (Dc-Aby‡” Q`-M `ªóe¨)|
(3) ÷K G·‡P‡Ä ZvwjKvfz³ †Kvb †Kv¤• vbxi 10% Gi AwaK
wmwKDwi‡U‡Ri AwaKvix Ki`vZvi †¶‡Ît 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 cwiPvjK bb Giƒc Ki`vZv hw`
÷K G·‡P‡Ä ZvwjKvfz³ †Kvb GKwU †Kv¤• vbxi 10% Gi
15
AwaK cwigvY wmwKDwi‡U‡Ri AwaKvix nb, †m‡¶‡Î ewY©Z
Ki`vZvi D³ †Kv¤• vbxi †kqvi †jb‡`b n‡Z AwR©Z Av‡qi
Dci 5% nv‡i AvqKi Av‡ivwcZ n‡e| Avq eQ‡ii †h †Kvb
mg‡q ‡h †Kvb GKwU †Kv¤• vbxi 10% Gi AwaK †kqv†ii
AwaKvix n‡jB ewY©Z Ki`vZvi D³ wmwKDwiUR †jb‡`b (†h
†Kv¤• vbxi 10% AwaK ‡kqv‡ii AwaKvix) n‡Z AwR©Z Av‡qi
Dci Ki Av‡ivwcZ n‡e| AvqKi wba©viYx ch©v‡q ev cÖ‡hvR¨
†¶‡Î AwMÖg AvqKi wn‡m‡e Giƒc Ki cÖ`vb Ki‡Z n‡e|
wmwKDwiUR †jb‡`b n‡Z AwR©Z Avq e¨ZxZ Ab¨vb¨ Dr‡mi
Av‡qi †¶‡Î cÖ‡hvR¨/mvaviY AvqKi nvi Av‡ivwcZ n‡e|
(4) ewY©Z GmAviI Gi AvIZvq AvqKi Av‡ivc‡bi †¶‡Î
wmwKDwiwUR ej‡Z miKvix wmwKDwiwUR e¨ZxZ evsjv‡`‡ki †h
†Kvb ÷K G‡·‡P‡Ä †jb‡`b‡hvM¨ Ges ZvwjKvfz³ ‡Kv¤• vbx
ev cÖwZôv‡bi ÷Km, †kqvi, wgDPzqvj dvÛ BDwbU, eÛ,
wW‡eÂvi ev Ab¨vb¨ wmwKDwiwUR eySv‡e|
(5) Dc‡iv³ Dc-Aby‡” Q`-(1), (2), (3) I (4) µwg‡K ewY©Z
Ki`vZv e¨ZxZ Ab¨vb¨ mKj †kÖYxi Ki`vZvi †kqvi †jb‡`b
n‡Z AwR©Z Avq c– ‡e©i gZ AvqKi gy³ wn‡m‡e MY¨ n‡e|
(6) G GmAviI wU 1 RyjvB, 2010 n‡Z Kvh©Ki n‡e| A_©vr G
weavb 1 RyjvB, 2010 n‡Z †jb‡`bK…Z wmwKDwiwU†Ri †ejvq
cÖ‡hvR¨ n‡e|
13| GbvwR© †mwfs evj¦, †mvjvi GbvwR© c¨v‡bj I Rš§ wb‡iv‡a eënvh© `ªe¨vw`
Drcv`‡b wb‡qvwRZ cÖwZôvb†K Ki AeKvk myweav cÖ`vb [section 46B]:
(K) AvqKi Aa¨v‡`‡ki section 46B Gi sub-section (2) Gi
clause (a)(i) ms‡kva‡bi gva¨‡g Ki AeKvk myweav cÖvwßi †¶‡Î
we`¨gvb wk‡íi cvkvcvwk bZzb wZbwU LvZ- GbvR©x †mwfs evj¦,
†mvjvi GbvR©x c¨v‡bj I Rš§ wb‡iv‡a eënvh© `ªe¨vw` (barrier
contraceptive or rubber latex) Drcv`‡b wb‡qvwRZ wkí
cÖwZôvbmg– n‡K Aš@f©y³ Kiv n‡q‡Q|
(L) AvqKi Aa¨v‡`‡ki section 46B Gi sub-section (4) G bZzb
clause (f) ms‡hvR‡bi gva¨‡g Ki AeKvk myweav cÖvwßi ‡¶‡Î
16
Ki`vZv †Kv¤• vbx‡K cÖ‡Z¨K eQ‡ii Rb¨ cwi‡ek Awa`ß‡ii
QvocÎ msMÖ‡ni kZ© Av‡ivc Kiv n‡q‡Q|
Dc‡iv³ weavbwU 1/7/2010 ev ZrciewZ©‡Z `vwLjK…Z Ki AeKv‡ki
Av‡e`‡bi †¶‡Î cÖ‡hvR¨ n‡e|
14| KwZcq †¶‡Î Dr‡m Ki Avni‡Yi nvi e„w× ev AvIZv m¤• ÖmviY ev
we‡jvct
(K) AvqKi Aa¨v‡`‡ki Chapter VII Ges cÖ‡hvR¨ †¶‡Î AvqKi
wewagvjv, 1984 Gi mswkÐó wewa‡Z ewY©Z KwZcq Dr‡m AvqKi
KZ©‡bi/msMÖ‡ni weavbmg– n ms‡kvab K‡i nvi e„w× ev AvIZv
m¤• ÖmviY Kiv n‡q‡Q| GQvov `yÕwU bZzb aviv ms‡hvRb Kiv n‡q‡Q|
G weavbmg– n 1 RyjvB, 2010 †_‡K Kvh©Ki| wb‡¤œ Aa¨v‡`‡ki
mswkÐó aviv, LvZmg– ‡ni bvg I Dr‡m AvqKi KZ©‡bi/msMÖ‡ni
ms‡kvwaZ nvi msµvš@ Z_¨ Dc¯vcb Kiv n‡jvt
µ: mswkÐó aviv I LvZ ms‡kvwaZ nvi
bs: wewa
1| section 52/ wVKv`vi I mieivnKvix 2 j¶ UvKv ch©š@ k– b¨|
rule 16 2 j¶ UvKvi †ekx †_‡K 5 j¶
ch©š@ 1%|
5 j¶ UvKvi †ekx †_‡K 15
j¶ ch©š@ 2.5%
j¶ ch©š@ 3.5%
†KvwU ch©š@ 4%
3 †KvwU UvKvi Dc‡i 5%
2| section 52(1) B‡Ûw›Us Kwgkb 7.5%
rule 17
3| section 52AA w÷‡fWwis G‡RwÝ Kwgkb 10%
I cÖvB‡fU wmwKDwiwU
mvwf©m wdm
4| section wmGÛGd G‡RwÝ Kwgkb 10%
52AAA
5| section 52C miKvi KZ…©K m¤• wË wmwU K‡c©v‡ikb, †cŠimfv I
AwaMÖnY K¨v›Ub‡g›U †evW© GjvKvi
17
evB‡i ¶wZc– iY g– ‡jï
Dci 1%| D‡jÐL¨ wmwU
K‡c©v‡ikb, †cŠimfv I
K¨v›Ub‡g›U †evW© GjvKvq
¶wZc– iY g– ‡jï Dci
2% nv‡i Dr‡m Ki KZ©‡bi
weavb AcwiewZ©Z Av‡Q|
6| section 52D mÂqcÎ my`/gybvdv †h †Kvb cwigvY my` cÖvwßi
Dci 10% nv‡i|
†cbkbvi mÂqcÎ I cwievi
mÂqc†Îi gybvdvi Dci Dr‡m
Ki KZ©b cÖ‡hvR¨ bq| GQvov,
Aby‡gvw`Z mycviG¨vby‡qkb
dvÛ, †cbkb dvÛ, MÖvPzBwU
dvÛ, ¯^xK…Z fwel¨ Znwe‡ji
†¶‡Î GwU cÖ‡hvR¨ n‡e bv|
7| section 52F BU fvUv GK †mKkb-30,000/- UvKv,
`yB †mKkb-45,000/- UvKv
Ges
wZb †mKkb-60,000/-
8| section 52M †d«BU d‡ivqvW© G‡RwÝ 15%
Kwgkb
9| section 53/ Avg`vbx 5%
rule 17A Dr‡m AvqKi KZ©b gy³ c‡Yï
ZvwjKv I G msµvš@ wewa
ms‡kvab Kiv n‡q‡Q|
10| section 53BB Mv‡g©›Um ißvbxKvi‡Ki 0.50%
ißvbx g– j¨
11| section ‡kqvi †eªvKv‡ii ‡kqvi 0.05%
53BBB ‡jb‡`b RwbZ Avq
12| section Mv‡g©›Um e¨ZxZ Ab¨vb¨ 0.50%
53BBBB ißvbxKvi‡Ki ißvbx g– j¨
13| section 53CC bb-†iwm‡W‡›Ui Kzwiqvi 15%
eëmv
18
14| section 53EE d‡ib evqvm© G‡R›U Kwgkb 7.5%
15| section 53FF wi‡qj G‡÷U eëmvqx‡ì (K) XvKvi ¸jkvb g‡Wj UvDb,
wewìs/ G¨vcvU©‡g›U ebvbx, evwiaviv,
n¯@vš@i wWIGBPGm, avbgwÛ,
jvjgvwUqv, DËiv, emyÜiv,
gwZwSj, w`jKzkv, XvKv
K¨v›Ub‡g›U I KviIqvb
evRvi Ges PÆMÖv‡gi Lyjkx,
AvMÖvev` I cuvPjvBk
GjvKvi Rb¨ cÖwZ eM©wgUvi
2,000/- UvKv|
(L) Ab¨vb¨ mKj GjvKvi Rb¨
cÖwZ eM©wgUvi 800/- UvKv|
16| section 53G BÝy¨‡iÝ Kwgkb 5%
17| section 53GG ‡Rbv‡ij BÝy¨‡iÝ 15%
†Kv¤• vbxi mv‡f©qv‡ii
Kwgkb
18| section 53I ‡cvó Awdm †mwfsm my‡ì cwigvY wbwe©‡k‡l cÖvwßi
wnmv‡ei my` Dci 10% nv‡i|
19| section 53L wcÖwgqvgmn †kqvi weµ‡qi 3%
(bZzb ms‡hvwRZ) †¶‡Î †Kv¤• vbxi wbKU
†_‡K wcÖwgqv‡gi Dci
20| section 53M ¯• Ýi †kqvi‡nvìvi ev 5%
(bZzb ms‡hvwRZ) wW‡i±i†ì †kqvi
n¯@vš@i
(L) section 49 Gi sub-section (1) Gi clause (zn) Ges section

52L we‡jv‡ci gva¨‡g Uªvw÷ wdm n‡Z Dr‡m AvqKi KZ©‡bi weavb
evwZj Kiv n‡q‡Q| G weavb 1 RyjvB, 2010 †_‡K Kvh©Ki n‡e|
(M) Income-tax (Amendment) Act, 2010:
A_© eQi 2010-2011 Gi ev‡RU Kvh©µ‡gi evB‡i weMZ 02 Ryb,
2010 Zvwi‡L AvqKi Aa¨v‡`‡ki section 53FF Ges section
53H ms‡kva‡bi j‡¶¨ DÌvwcZ wej cieZ©x‡Z RvZxq msm` KZ©K
„
Aby‡gvw`Z nq Ges 16 Ryb, 2010 Zvwi‡L cÖÁvcb Rvwi nq| G
AvBb Income-tax (Amendment) Act, 2010 (2010 m‡bi
19
27 bs AvBb) bv‡g AwfwnZ (cwiwkó-3)| G AvB‡bi gva¨‡g wbæiƒc
weavb cÖeZ©b Kiv n‡q‡Q, h_v:-
(1) AvqKi Aa¨v‡`k, 1984 Gi section 53FF(b)(ii) ms‡kva†bi
gva¨‡g wmwU K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U GjvKvi evB‡i
wi‡qj G‡÷U eëmv‡q wb‡qvwRZ e¨w³ ev cÖwZôvb KZ…©K †h †Kvb
g– ‡jï AK…wl Rwg n¯@vš@†ii ‡¶‡Î Rwgi `wjj g– ‡jï
Dci 1% nv‡i Dr‡m Ki msMÖ‡ni weavb Kiv n‡q‡Q|
(2) AvqKi Aa¨v‡`k, 1984 Gi section 53H Gi-
 sub-section (2) Gi clause (e) we‡jvc Kivi gva¨‡g
wmwU K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †ev‡W©i AvIZv
ewnf©yZ GjvKvq Aew¯Z †h †Kvb g– ‡jï AK…wl m¤• wË
n¯@vš@†ii ‡¶‡Î Dr‡m AvqKi msMÖ‡ni weavb Kiv
n‡q‡Q| G msµvš@ AvqKi wewagvjv, 1984 Gi wewa
17I ms‡kvab Kiv n‡q‡Q| d‡j †h †Kvb g– ‡jï AK…wl
m¤• wË n¯@vš@†ii †¶‡Î 1% nv‡i Dr‡m Ki cÖ‡hvR¨
n‡e|
 e¨vsK mn †h‡Kvb Avw_©K cÖwZôv‡bi wbKU m¤• wË
eÜ‡Ki †¶‡Î Dr‡m Ki msMÖn cÖ‡hvR¨ n‡e bv|
 G avivi e¨vL¨vq ÒAvw_©K cÖwZôvbÓ Gi msÁvq
Aš@f©y³ evsjv‡`k wkí e¨vsK Ges evsjv‡`k wkí FY
ms¯v Gi cwie‡Z© evsjv‡`k Dbœqb e¨vsK cÖwZ¯vcb Kiv
n‡q‡Q|
D‡jÐL¨, section 53FF ev section 53H avivi wmwU
K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †ev‡W©i AvIZvaxb GjvKvq
Aew¯Z Rwg ev m¤• wË n¯@vš@†ii †¶‡Î 2% nv‡i Dr‡m
AvqKi msMÖ‡ni we`¨gvb nvi AcwiewZ©Z Av‡Q|
15| AwMÖg AvqKi cÖ`v‡bi Rb¨ me©‡kl wbiƒwcZ Av‡qi mxgv e„w×
[section 64]:
AvqKi Aa¨v‡`k Gi section 64-
(K) Gi sub- section (1) ms‡kva‡bi gva¨‡g AwMÖg Ki cÖ`v‡bi Rb¨
by¨bZg Avqmxgv 3 j¶ UvKv †_‡K 4 j¶ UvKvq DbœxZ Kiv n‡q‡Q;
20
(L) Gi sub- section (2) ms‡kva‡bi gva¨‡g ÷K G·‡P‡Ä ZvwjKvfz³
†Kv¤• vbxi †kqvi †jb‡`b RwbZ Avq‡K AwMÖg K‡ii AvIZvfz³ Kiv
n‡q‡Q| D‡jÐL¨ †h, c– e©eZ©x weavb Abyhvqx K…wl Avq ev g– jabx
gybvdv n‡Z AwR©Z Av‡qi Rb¨ AwMÖg AvqKi cÖ‡`q wQj bv| ms‡kvwaZ
AvBb Abyhvqx ÷K G·‡P‡Ä wbewÜZ †Kv¤• vbxi †kqvi †jb‡`b n‡Z
Ki‡hvM¨ Avqmn †h †Kvb Ki`vZvi me©‡kl wbiƒwcZ Avq 4 j¶ UvKvi
†ekx n‡j †m‡¶‡Î D³ Ki`vZv‡K †kqvi †jb‡`‡bi AwR©Z Av‡qi
wfwË‡Z Pvi wKw¯@‡Z AwMÖg AvqKi cÖ`vb Ki‡Z n‡e| D‡jÐL¨, †h
mKj Ki`vZvi ÷K G·‡P‡Ä wbewÜZ †Kv¤• vbxi †kqvi †jb‡`b
n‡Z AwR©Z Avq Ki Ae¨vnwZ cÖvß Zv‡ì †¶‡Î G Lv‡Zi Av‡qi Dci
AwMÖg AvqKi cÖ‡hvR¨ n‡e bv|
1 RyjvB, 2010 ev ZrcieZx©‡Z cÖ‡`q AwMÖg AvqK‡ii †ejvq G
weavb cÖ‡hvR¨ n‡e|
21
16| bZzb Ki`vZvi ‡¶‡Î AwMÖg AvqKi cÖ`v‡bi †¶‡Î by¨bZg Avqmxgv
e„w× [section 68 ms‡kvab]:
AvqKi Aa¨v‡`‡ki section 68 ms‡kva‡bi gva¨‡g bZzb Ki`vZv‡ì
†¶‡ÎI AwMÖg AvqKi cÖ`v‡bi †¶‡Î b– ¨bZg Avqmxgv 3 j¶ UvKv n‡Z
4 j¶ UvKvq DbœxZ Kiv n‡q‡Q|
17| cÖ‡`q AwMÖg AvqKi cwi‡kv‡a e¨_©Zvi †¶‡Î mij my` MYbvi wba©vwiZ
ZvwiL cwieZ©b [section 73 ms‡kvab]:
AvqKi Aa¨v‡`‡ki section 73(2) ms‡kvab Kiv n‡q‡Q| ms‡kvwaZ
weavb Abyhvqx cÖ‡`q AwMÖg AvqKi cwi‡kv‡a e¨_©Zvi †¶‡Î mij my`
MYbv ïi“ i wba©vwiZ ZvwiL Avq eQ‡ii Ô1jv RyjvBÕ Gi cwie‡Z© Ô1jv
GwcÖjÕ Kiv n‡q‡Q| 2010-2011 Ki eQi †_‡K G weavb cÖ‡hvR¨ n‡e|
18| me©Rbxb ¯^wba©viYx c×wZ‡Z wiUvY© `vwLj msµvš@ weavb ms‡kvab

[section 75(3) Gi wØZxq proviso we‡jvc Ges section 82BB
ms‡kvab]:
AvqKi Aa¨v‡`‡ki section 75(3) Gi wØZxq proviso we‡jvc Ges
section 82BB Gi sub-section (2) ms‡kva‡bi gva¨‡g wb‡æv³
weavb cÖeZ©b Kiv n‡q‡Q-
(K) AvqKi Aa¨v‡`‡ki section 75(3) Gi wØZxq proviso we‡jv‡ci
gva¨‡g me©Rbxb ¯^wba©viYx c×wZ‡Z wiUvY© `vwL‡ji wba©vwiZ
mgqmxgv e„w×i Rb¨ Dc Ki Kwgkbvi‡K ¶gZv cÖ`vb Kiv n‡q‡Q|
A_©vr Ki`vZvi Av‡e`‡bi †cÖw¶‡Z Dc Ki Kwgkbvi wbR ¶gZve‡j
me©Rbxb ¯^wba©viYx c×wZ‡Z wiUvY© `vwL‡ji Rb¨ wba©vwiZ mgqmxgv
3 gvm ch©š@ Ges cwi`k©x hyM¥/AwZwi³ Ki Kwgkbv‡ii
Aby‡gv`bµ‡g AviI 3 gvm ch©š@ e„w× Ki‡Z cvi‡eb|
(L) AvqKi Aa¨v‡`‡ki section 82BB(2) ms‡kvabc– e©K section
75 Gi sub-section (3) Aš@f©y³ Kivi gva¨‡g Dc Ki
Kwgkbvi KZ©K „ ewa©Z mgqmxgvi g‡a¨ `vwLjK…Z wiUvY© AvqKi
Aa¨v‡`‡ki section 74 Gi kZ© Abyhvqx Ki cwi‡kva mv‡c‡¶
me©Rbxb ¯^wba©viYx c×wZi AvIZvq wiUvY© wn‡m‡e MY¨ Kivi weavb
Kiv n‡q‡Q|
Z‡e wiUvb© `vwL‡ji †¶‡Î wba©vwiZ ZvwiL ev miKvi KZ©K
„ ewa©Z
mg‡qi g‡a¨ Ki`vZv KZ©K„ mgq e„w×i Av‡e`b bv Kiv n‡j ev Dc
22
Ki Kwgkbvi KZ©„K ewa©Z mg‡qi ci `vwLjK…Z wiUvY© me©Rbxb ¯^-
wba©viYx wiUvb© e‡j MY¨ n‡e bv|
Dc‡ii weavbvejx 2010-2011 Ki eQi †_‡K cÖ‡hvR¨ n‡e|
19| wZbwU bZzb Lv‡Z Dr‡m KwZ©Z ev msM„nxZ AvqKi P– ovš@ Ki`vq
wn‡m‡e MY¨ Kivi weavb cÖeZ©b I GKwU LvZ we‡jvc [section 82C
ms‡kvab]:
(K) AvqKi Aa¨v‡`‡ki section 82C Gi sub-section (2) G bZzb
3wU clause ms‡hvRb Ges sub-section (4) ms‡kva‡bi gva¨‡g
P– ovš@ Ki`vq wn‡m‡e MY¨ Kivi Rb¨ wb‡æv³ wZbwU LvZ‡K
Aš@f©y³ Kiv n‡q‡Q, h_v:-
(1) miKvi KZ©K„ f‚wg AwaMÖn‡Yi †cÖw¶‡Z cÖ`Ë ¶wZcyi‡Yi Dci
Dr‡m KwZ©Z Ki [section 52C];
(2) wcÖwgqvgmn †kqvi weµ‡qi ‡¶‡Î wcÖwgqvg g– ‡jï Dci Dr‡m
msM„nxZ Ki [section 53L]; Ges
(3) ÷K G·‡P‡Ä ZvwjKvf‚³ †Kvb †Kv¤• vbxi †kqvi†nvìv‡ii/
wgDPzqvj dvÛ BDwbU †nvìvi/‡cÐm‡g›U ‡nvìvi KZ©K
„ †kqvi/
wgDPzqvj dvÛ BDwbU/‡cÐm‡g›U †kqvi n¯@vš@†ii †¶‡Î
n¯@vš@iRwbZ Av‡qi Dci Dr‡m msM„nxZ AvqKi [section
53M];
(L) AvqKi Aa¨v‡`‡ki section 82C Gi sub-section (2) Gi
clause (e) we‡jvc Ges sub-section (4) ms‡kva‡bi gva¨‡g
mÂqcÎ n‡Z cÖvß my`/gybvdvi wecix‡Z KwZ©Z Ki P‚ovš@ Ki`vq
wn‡m‡e MY¨ Kivi weavb evwZj Kiv n‡q‡Q| A_©vr, eZ©gvb AvBb
Abyhvqx †h †Kvb mg‡q µqK…Z mÂqcÎ ‡_‡K cÖvß my`/gybvdvi
Dci mvaviY nv‡i Ki Av‡ivcb n‡e| AvqKi Aa¨v‡`‡ki Sixth
Schedule Gi paragraph 31B Abyhvqx mÂqc‡Îi my` eve`
cÖvß 25,000/- UvKv ch©š@ Avq Kigy³| Z‡e 25,000/- UvKvi
†ekx my` cÖvß n‡j m¤• – Y© my` †gvU Av‡qi mv‡_ hy³ n‡e Ges
cÖ‡hvR¨ nv‡i Ki Av‡ivwcZ n‡e|
2010-2011 Ki eQi †_‡K G weavbvejx cÖ‡hvR¨ n‡e|
23
20| me©Rbxb ¯^wba©viYx c×wZ‡Z `vwLjK…Z wiUvY© wbix¶vc– e©K
G¨v‡mm‡g›U m¤• ‡bœi mgqmxgv msµvš@ weavb [section 94
ms‡kvab ]:
AvqKi Aa¨v‡`‡ki section 94 Gi sub-section (1A) Gi clause
(b) we‡jv‡ci gva¨‡g me©Rbxb ¯^wba©viYx c×wZ†Z `vwLjK…Z wiUvY© Ki
eQi mgvwßi cieZ©x m‡e©v” P 2 eQ†ii g‡a¨ wbix¶vc– e©K G¨v‡mm‡g›U
Kvh©µg m¤• ‡bœi weavb cÖeZ©b Kiv n‡q‡Q| c– ‡e©i AvBb Abyhvqx wiUvY©
`vwL‡ji ZvwiL n‡Z 15 gv‡mi g‡a¨ wbix¶vc– e©K G¨v‡mm‡g›U m¤• ‡bœi
weavbwU we‡jvc Kiv n‡q‡Q| 2010-2011 Ki eQi †_‡K G weavbwU
cÖ‡hvR¨ n‡e|
21| wnmv‡ei LvZvc‡Îi cvkvcvwk B‡jKUªwbK †iKW© ev wm‡÷g ZjÐvkx
A_ev Rã Kivi ¶gZv msµvš@ weavb [section 117 ms‡kvab]:
AvqKi Aa¨v‡`‡ki section 117 Gi sub-section (1), (2), (4),
(5), (6), (7), (8) I (9) ms‡kva‡bi gva¨‡g Ki`vZv‡ì wnmv‡ei
LvZvc‡Îi cvkvcvwk B‡jKUªwbK †iKW©m ev wm‡÷g ZjÐvkx A_ev Rã
Kivi ¶gZv AvqKi KZ©c „ ¶‡K †`qv n‡q‡Q| 01/07/2010 †_‡K G
weavbvejx cÖ‡hvR¨ n‡e|
22| †m›Uªvj B‡›Uwj‡RÝ †mj Gi mv¶¨ cÖgvb MÖn‡Yi ¶gZv cÖ`vb

msµvš@ weavb [section 122 ms‡kvab]:
AvqKi Aa¨v‡`‡ki section 122 ms‡kva‡bi gva¨‡g Z_¨ D`&NvUb I
cwi`k©b, e³e¨ ev e¨vL¨v cÖ`v‡bi Rb¨ ‡h †Kvb e¨w³i Dcw¯wZ
wbwðZKiY, wnmve I cÖgvbvw` Dc¯vc‡bi Rb¨ mswkÐó Ki`vZv ev Zvi
cÖwZwbwai kc_ MÖnYc– e©K e³e¨ †bqvi ¶gZv Ab¨vb¨ AvqKi
KZ©c„ ‡¶i b¨vq †m›Uªvj B‡›Uwj‡RÝ †mj‡KI †`qv n‡q‡Q| 01/07/2010
†_‡K G weavb cÖ‡hvR¨ n‡e|
23| Rvj Ki`vZv mbv³KiY b¤î (wUAvBGb) eënv‡ii Rb¨ Rwigvbv/

kvw¯@i weavb [section 124A Ges section 165A]:
Rvj Ki`vZv mbv³KiY b¤î (wUAvBGb) eënv‡ii Rb¨ eënviKvixi
Dci Avw_©K Rwigvbv Av‡ivc mn Kviv`‡Êi weavb Kiv n‡q‡Q| Gj‡¶¨
Aa¨v‡`‡k bZzb `ywU aviv ms‡hvRb Kiv n‡q‡Q, hv wbæiƒct
(K) AvqKi Aa¨v‡`‡ki section 124A ms‡hvR‡bi gva¨‡g hyw³m½Z
KviY Qvov hw` †Kvb e¨w³ A‡bï wUAvBGb eënvi K‡ib A_ev Rvj
wUAvBGb eënvi K‡ib ev AvqKi AvBb Abyhvqx ‡h me ‡¶‡Î
24
wUAvBGb eënvi eva¨Zvg– jK, †mme ‡¶‡Î Rvj cÖgvYcÎ eënvi
Ki‡j, Rvj wUAvBGb eënviKvixi Dci mswkÐó Dc Ki Kwgkbvi
KZ©„K m‡e©v” P 20,000/- UvKv Rwigvbv Av‡iv‡ci weavb cÖeZ©b Kiv
n‡q‡Q| Z‡e Rwigvbv Av‡iv‡ci c– ‡e© section 130 Gi weavb
cwicvjb Ki‡Z n‡e|
(L) AvqKi Aa¨v‡`‡ki section 165A ms‡hvR‡bi gva¨‡g B” QvK…Zfv‡e
(deliberately) hw` †Kvb e¨w³ Rvj wUAvBGb eënvi K‡ib ev
A‡bï wUAvBGb eënvi K‡ib, ‡m‡¶‡Î eënviKvix‡K m‡e©v” P 3
eQ‡ii Kviv`Ê ev 50,000/- UvKv A_©`Ê ev Dfq `‡Ê `wÊZ Kivi
weavb cÖeZ©b Kiv n‡q‡Q|
01/07/2010 †_‡K G weavbvejx cÖ‡hvR¨ n‡e|
24| wUAvBGb mb` `vwLj eva¨Zvg– jK msµvš@ wZbwU bZzb weavb

[section 184A]:
AvqKi Aa¨v‡`‡ki section 184A ‡Z 3wU bZzb clause ms‡hvR‡bi
gva¨‡g wZbwU ‡¶‡Î wUAvBGb `vwLj eva¨Zvg– jK Kiv n‡q‡Q| hv
wbæiƒct
(K) wmwU K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †evW© Gi AvIZvaxb
GjvKvq evwYwR¨K D‡Ï‡k¨ M¨vm ms‡hv‡Mi Rb¨ Av‡e`b Kivi †¶‡Î
[clause (q)];
(L) wmwU K‡c©v‡ikb, †cŠimfv ev K¨v›Ub‡g›U †evW© Gi AvIZvaxb
GjvKvq evwYwR¨K D‡Ï‡k¨ we`ÿr ms‡hv‡Mi Rb¨ Av‡e`b Kivi
†¶‡Î [clause (r)]; Ges
(M) fvovq PvwjZ evm, UªvK, cÖvBg gyfvi, jix ev Giƒc cwien‡bi
†iwR‡óªkb ev wdU‡bm bevq‡bi mgq ev gvwjKvbv cwieZ©‡bi ‡¶‡Î
[clause (s)]|
01/07/2010 †_‡K G weavb cÖ‡hvR¨ n‡e|
25| Spot assessment msµvš@ weavb [section 184B Ges rule

24, rule 38B ms‡kvab]:
25
AvqKi Aa¨v‡`‡ki section 82D Abyhvqx spot assessment Gi
AvIZvfz³ Ki`vZv‡ì Rb¨ we`¨gvb weavb ms‡kvab Kiv n‡q‡Q, hv
wbæiƒct
(K) AvqKi Aa¨v‡`‡ki section 184B †Z bZzb proviso ms‡hvR‡bi
gva¨‡g section 82D Abyhvqx spot assessment Gi AvIZvf‚³ bZzb
Ki`vZv‡ì‡K wUAvBGb Gi Rb¨ Avjv`vfv‡e Av‡e`b `vwLj ev
1,000/- UvKv AvqKi cwi‡kva n‡Z Ae¨vnwZ †`qv n‡q‡Q;
(L) AvqKi wewagvjvi rule 24 G sub-rule (1aaa) ms‡hvR‡bi
gva¨‡g Spot assessment Gi AvIZvfz³ Ki`vZv‡ì Rb¨ `yB
c„ôvi wiUvY© dig (IT-11GAGA) Pvjy Kiv n‡q‡Q|
(M) AvqKi wewagvjvi rule 38B ms‡kvab K‡i spot assessment
Gi AvIZvfz³ Ki`vZv‡ì Rb¨ Kinvi I wfwË wbæiƒcfv‡e
ms‡kvab Kiv n‡q‡Qt
(1) eëmvq wb‡qvwRZ Ki`vZv‡ì †¶‡Ît
GjvKv wbwe©‡k‡l hv‡ì cÖviw¤¢K cyuwR Aby×© 8 j¶ UvKv ch©š@,
Zv‡ì Rb¨ cÖ‡`q AvqKi 2,000/- UvKv Ges GjvKv wbwe©‡k‡l
hv‡ì cÖviw¤¢K cuywR 8 j¶ UvKvi †ekx wKš 10 j¶ UvKvi D‡×©
bq Zv‡ì Rb¨ cÖ‡`q AvqKi 4,000/- UvKv|
(2) ‡ckvi (Wv³vi I AvBbRxex‡ì Rb¨ cÖ‡hvR¨) †¶‡Ît
GjvKv wbwe©‡k‡l ‡h mKj †ckvRxex Abya© 5 eQi ch©š@
†ckvq wb‡qvwRZ Av‡Qb Zv‡ì Rb¨ cÖ‡`q AvqKi 2,000/-
UvKv Ges GjvKv wbwe©‡k‡l ‡h mKj †ckvRxex 5 eQ‡ii †ekx
wKš 10 eQ‡ii Kg mgqKvj †ckvq wb‡qvwRZ Av‡Qb Zv‡ì
Rb¨ cÖ‡`q AvqKi 4,000/- UvKv;
Dfq †¶‡Î cÖ`Ë K‡ii wecix‡Z mvaviY c×wZ‡Z Avq cwiMYbv
Ki‡Z n‡e| A_©vr 65 eQi eq‡mi bx‡Pi GKRb cyi“ l Ki`vZv
hw` 2,000/- UvKv AvqKi cwi‡kva K†ib, Zvn‡j Zvi Avq
cÖ`wk©Z/wbiƒwcZ n‡e (1,65,000/- + 20,000) 1,85,000/-
UvKv| †Kbbv 1,65,000/- UvKv ch©š@ Avq Kigy³ cieZ©x av‡c
10% nv‡i cÖ`Ë 2,000/- UvKv K‡ii wecix‡Z Avq `vuovq
20,000/- UvKv| †Zgwbfv‡e, GKRb gwnjv Ki`vZv 2,000/-
UvKv AvqKi cwi‡kva Ki‡j Zuvi †¶‡Î Avq cÖ`wk©Z/wbiƒwcZ n‡e
(1,80,000/- + 20,000) 2,00,000/- UvKv| †Zgwbfv‡e 65
26
eQ‡ii wb‡Pi GKRb cyi“ l Ki`vZv ev 65 eQ‡ii Dc‡ii cyi“ l
Ki`vZv Ges gwnjv Ki`vZv 4,000/- UvKv AvqKi cÖ`vb Ki‡j
Zv‡ì †¶‡Î †gvU Avq cÖ`wk©Z/wbiƒwcZ n‡e h_vµ‡g
2,05,000/- Ges 2,20,000/- UvKv|
(3) G c×wZi AvIZvq wba©vwiZ AvqK‡ii cwigvY cieZx© 2wU Ki

eQ‡ii Rb¨ GKB _vK‡e|
26| Kg©KZ©v-Kg©Pvix‡ì cyi¯‹vi msµvš@ [section 184D ms‡kvab]:

AvqKi Aa¨v‡`‡ki section 184D ms‡kva‡bi gva¨‡g wbæiƒcfv‡e
Avw_©K cyi¯‹vi †`qvi weavb Kiv n‡q‡Q-
(K) RvZxq ivR¯^ †evW© Ges Gi Aaxb AvqKi wefv‡Mi Kg©KZ©v-
Kg©Pvix‡ì AvqKi duvwK D`NvUb I Av`v‡qi Rb¨ Ges Ab¨vb¨
e¨w³‡ì‡K AvqKi duvwK msµvš@ Z_¨ mieiv‡ni Rb¨;
(L) RvZxq ivR¯^ †evW© Ges Gi Aaxb AvqKi wefv‡Mi Kg©KZ©v-
Kg©Pvix‡ì‡K mswkÐó A_© eQ‡ii wba©vwiZ j¶¨gvÎvi AwZwi³
ivR¯^ Av`v‡qi Rb¨|
(M) G wel‡q cÖYxZ wewa Øviv Dc‡iv³ cyi¯‹vi wba©vwiZ n‡e|
27| AvqKi KZ©„c¶‡K AvBb k„sLjv evwnbxmn wewfbœ KZ©„c‡¶i mnvqZv

cÖ`v‡bi bZzb weavb [section 184E]:
AvqKi Aa¨v‡`‡k section 184E ms‡hvR‡bi gva¨‡g AvqKi AvBb
Abyhvqx Kg©KvÛ cwiPvjbvi Rb¨ AvqKi KZ©c „ ¶‡K ïé I g– mK
KZ©c
„ ¶, `yY©xwZ `gb Kwgkb, gv`K wbqš¿Y Awa`ßi, Ab¨vb¨ miKvix
`ßi, cwi`ßi, Awa`ßi, gš¿Yvjq, evsjv‡`k cywjk, eW©vi wmwKDwiwU
MvW©, i¨vwcW GKkvb e¨vUvwjqb (i¨ve) mn Ab¨vb¨ †emiKvix KZ©c „ ¶
KZ©K
„ cÖ‡qvRbxq mnvqZv cÖ`vb wbwðZK‡í weavb cÖeZ©b Kiv n‡q‡Q|
28| AvqKi Aa¨v‡`‡ki Third Schedule Gi ms‡kvab:
AvqKi Aa¨v‡`†ki Third Schedule Gi †¶‡Î wb¤œiƒc ms‡kvabx Avbv
n‡q‡Q-
(K) paragraph (2) Gi sub-paragraph (1), (2) I (3) ms‡kva‡bi
gva¨‡g eëmvq/†ckvi Avq wbiƒc‡bi ‡¶‡Î "physical
27
infrastructure undertaking" Gi ‡mZz ev moK ev d¬vBIfv‡ii
Dci AePq fvZv cÖ`v‡bi weavb Kiv n‡q‡Q;
(L) paragraph (3) ms‡kva‡bi gva¨‡g physical infrastructure
undertaking Gi ‡mZz ev moK ev d¬vBIfv‡ii Dci cÖwZwUi Rb¨
1% nv‡i AePq fvZv cÖ`v‡bi weavb Kiv n‡q‡Q; Ges
(M) paragraph (7) ms‡kva‡bi gva¨‡g †gwkbvix I cÐv‡›Ui Dci
Z¡ivwqZ AePq Aby‡gv`‡bi weavb Ryb, 2010 n†Z e„w× K‡i Ryb,
2012 ch©š@ Kiv n‡q‡Q|
29| AvqKi Aa¨v‡`‡ki Sixth Schedule Gi Part-A Gi ms‡kvab:
AvqKi Aa¨v‡`‡ki Sixth Schedule Gi Part-A Gi-
(K) Paragraph (34) ms‡kva†bi gva¨‡g wb‡æv³ weavb Kiv n‡q‡Q-
(1) Pelleted poultry feed Drcv`b †_‡K D™¢zZ Avq Kigy³
ivLvi weavb we‡jvc Kiv n‡q‡Q| Z‡e 30 Ryb, 2010 ch©š@
G Lv‡Zi D™¢– Z Avq Kigy³ wn‡m‡e MY¨ n‡e|
(2) †Kv¤• vbx ‡kÖYxi Ki`vZv‡ì grm¨ Lvgvi n‡Z D™¢– Z Avq
Kigy³ ivLvi weavb we‡jvc Kiv n‡q‡Q| Z‡e 30 Ryb, 2010
ch©š@ G Lv†Zi D™¢– Z Avq Kigy³ wn‡m‡e MY¨ n‡e| e¨w³
†kÖYxi Ki`vZv‡ì G Lv‡Zi Avq c– ‡e©i b¨vq Kigy³ _vK‡e|
(L) Paragraph (41) we‡jv‡ci gva¨‡g †cbkbvi mÂqc†Îi my`
Kigy‡³i weavb evwZj Kiv n‡q‡Q| A_©vr 1 RyjvB, 2010 ev
ZrcieZ©x‡Z cÖvß my` MÖnxZvi nv‡Z Ki‡hvM¨ Avq wn‡m‡e MY¨
n‡e|
30| AvqKi Aa¨v‡`‡ki Eighth Schedule G ms‡kvab:
AvqKi Aa¨v‡`‡ki Chapter VII Ges GZ`mswkÐó wewagvjvq Dr‡m
AvqKi KZ©b m¤• wK©Z wewa weav‡bi cwieZ©b Abyhvqx AvqKi
Aa¨v‡`‡ki Eighth Schedule ms‡kvab Kiv n‡q‡Q| GLv‡b D‡jÐL¨,
Eighth Schedule Gi wel‡q †Kvb cÖkœ DÌvwcZ n‡j Chapter VII
G ewY©Z aviv ev AvqKi wewagvjv, 1984 Gi mswkÐó wewa cÖvavb¨ cv‡e|
31| Ki Ae¨vnwZ msµvš@ KwZcq cÖÁvcbt
28
(K) Gm,Avi,I bs 263-AvBb/AvqKi/2010 ZvwiL: 1 RyjvB, 2010
wLªóvã Gi gva¨‡g 1jv RyjvB 2010 n‡Z 30†k Ryb 2011 ch©š@
mgqKv‡ji Rb¨ †Kv¤• vbx †kÖYxi Ki`vZv‡ì grm¨ Lvgvi n‡Z
D™¢– Z Av‡qi Dci cÖ‡`q AvqK‡ii nvi n«vmK…Z 5% nv‡i wba©viY
Kiv n‡q‡Q (cwiwkó-4)|
(L) Gm,Avi,I bs 264-AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010
Gi gva¨‡g 1jv RyjvB 2010 n‡Z 30†k Ryb 2011 ch©š@
mgqKv‡ji Rb¨ pelleted poultry feed Drcv`b nB‡Z D™¢– Z
Av‡qi Dci cÖ‡`q AvqK‡ii nvi n«vm K‡i 5% wba©viY Kiv n‡q‡Q
(cwiwkó-5)|
(M) Gm,Avi,I bs 265-AvBb-AvqKi/2010, ZvwiLt 1 RyjvB, 2010
wLªóvã Gi gva¨‡g 6 RyjvB, 2005 Zvwi‡Li cÖÁvcb Gm,Avi,I bs
205-AvBb/AvqKi/2005 ms‡kva‡bi gva¨‡g •Zix †cvkvK Ges bxU
Iq¨vi Drcv`‡b wb‡qvwRZ Ki`vZvi ißvbx n‡Z D™¢– Z Av‡qi
†¶‡Î 10% nv‡i Kiv‡ivcb Ges D³ GmAviI †Z ewY©Z kZ©vbyhvqx
P– ovš@ Ki`vq wn‡m‡e MY¨ Kivi mgqmxgv 30 †k Ryb, 2010
ZvwiL n‡Z e„w× K‡i 30 Ryb, 2012 Kiv n‡q‡Q (cwiwkó-6)|
(N) Gm, Avi, I bs 266-AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010
Øviv 01 RyjvB, 2009 Zvwi‡Li cÖÁvcb bs Gm, Avi, I 187-
AvBb/2009 ms‡kvab K‡i fvovq eëüZ nq bv Giƒc †gvUi Kvi, Rxc
ev gvB‡µvev‡mi gvwjKvbvRwbZ AvqK‡ii nvi wbæiƒc Kiv n‡q‡Qt
Mvoxi aiY ms‡kvwaZ AvqK‡ii nvi
1500 wmwm ch©š@ cÖwZwU †gvUiKvi Gi Rb¨ 8,000/-
2000 wmwm ch©š@ cÖwZwU †gvUiKvi Gi Rb¨ 10,000/-
2000 wmwmi Dc‡i cÖwZwU †gvUiKvi Gi Rb¨ 16,000/-
2800 wmwm ch©š@ cÖwZwU Rxc Gi Rb¨ 14,000/-
2800 wmwmi Dc‡i cÖwZwU Rxc Gi Rb¨ 18,000/-
cÖwZwU gvB‡µvevm Gi Rb¨ 8,000/-
GQvov, Gm, Avi, I 187-AvBb/2009 Gi Aby‡” Q` 4 ms‡kva‡bi
gva¨‡g AvqKi Aa¨v‡`‡ki section 2 Gi clause (46) Abyhvqx
ÒpersonÓ Gi msÁvfz³ mK‡ji †¶‡Î Giƒc Ki cÖ`v‡bi weavb
Kiv n‡q‡Q| D‡jÐL¨ Giƒc cÖ`Ë Ki Ki`vZvi †gvU Av‡qi Dci
29
cÖ‡`q AvqK‡ii mv‡_ mgš^q‡hvM¨ n‡e| Z‡e Ki‡hvM¨ mË¡v bq Giƒc
cÖwZôv‡bi gvwjKvbvaxb †gvUiKvi, Rxc ev gvB‡µvevm Gi †¶‡Î G
cÖÁvcb Abyhvqx AvqKi cÖ‡hvR¨ n‡e bv| GQvov, cvewjK
wek¦we`¨vjq, we‡`kx `– Zvevm, RvwZmsN I Zvi A½ msMVbmg–
‡ni gvwjKvbvaxb †gvUiKvi, Rxc I gvB‡µvevm Gi †¶‡ÎI G Ki
cÖ`vb Ki‡Z n‡e bv (cwiwkó-7)|
01/07/2010 ev ZrcieZx©‡Z `vwLjK…Z †iwR‡ó«kb ev wdU‡bm
bevqb Av‡e`‡bi †¶‡Î cwieZ©xZ G weavb cÖ‡hvR¨ n‡e|
(O) Gm, Avi, I bs 267-AvBb/AvqKi/2010, ZvwiL: 1 RyjvB, 2010
Øviv 30 Ryb 2009 Zvwi‡Li cÖÁvcb bs Gm, Avi, I 171-
AvBb/2009 Gi ms‡kva†bi gva¨‡g fvovq PvwjZ ZvcvbyK‚j jv·vix
evm, ZvcvbyK‚j wgwbevm/†Kv÷vi ev ZvcvbyK‚j U¨vw· K¨v‡ei AbywgZ
K‡ii nvi wbæiƒc Kiv n‡q‡Q (cwiwkó-8)|
µwgK hvbevn‡bi ms‡kvwaZ nvi
bs aiY †iwR‡÷ªk‡bi †gqv` †iwR‡÷ªk‡bi †gqv`
10 eQi ch©š@ 10 eQi AwZµvš@
n‡j
(K) ZvcvbyKzj jv·vix evm 20,000/- 10,000/-
(L) ZvcvbyKzj wgwbevm/†Kv÷vi 10,000/- 6,000/-
(M) ZvcvbyKzj U¨vw·K¨ve 7,000/- 3,000/-
01/07/2010 ev ZrcieZx©‡Z `vwLjK…Z †iwR‡ó«kb ev wdU‡bm
bevqb Av‡e`†bi †¶‡Î cwieZ©xZ G weavb cÖ‡hvR¨ n‡e|
(P) Gm, Avi, I bs 268-AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010
Øviv 28 Ryb, 2007 Zvwi‡Li cÖÁvcb bs Gm, Avi, I 158-
AvBb/AvqKi/2007 iwnZ Kiv n‡q‡Q Ges cvewjK wek¦we`¨vjq
e¨ZxZ mKj †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 AvqKi n«vmK…Z 15% nv‡i wba©viY Kiv n‡q‡Q|
GB weavb 1jv RyjvB, 2010 ZvwiL n‡Z Kvh©Ki n‡e| D‡jÐL¨ †h,
iwnZK…Z Gm,Avi,I Abyhvqx †emiKvix †gwW‡Kj K‡jR, †emiKvix
†W›Uvj K‡jR Ges †emiKvix BwÄwbqvwis K‡jR Gi Avq Kigy³
wQj (cwiwkó-9)|
30
(Q) Gm,Avi, I 270-AvBb/AvqKi/2010, ZvwiLt 1 RyjvB, 2010 Øviv
15 Rvbyqvix, 2009 Zvwi‡L RvixK…Z cÖÁvcb GmAviI bs 08-
AvBb/2009 iwnZ Kiv n‡q‡Q Ges K‡c©v‡iU mvgvwRK `vwqZ¡
cvj‡bi LvZmg– n m¤• ÖmviY Kiv n‡q‡Q| GKB mv‡_ Ki †iqvZ
cÖvwßi †¶‡Î cvjbxq bZzb kZ© Av‡ivc Kiv n‡q‡Q, †hgbt
(1) kÖg AvB‡bi we`¨gvb mKj weavb cwicvjb;
(2) ‡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|
K‡c©v‡iU mvgvwRK `vwqZ¡ cvj‡bi †¶‡Î m¤• ÖmvwiZ LvZmg– ‡ni

g‡a¨ D‡jÐL‡hvM¨ n‡” Q-
(1) Mixe †ivMx‡ì 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;
(2) cvewjK wek¦we`¨vj‡q cÖ`Ë Aby`vb;
(3) RbmsL¨v mgm¨v mgvavbv‡_© Rš§wbqš¿Y mvgMÖx eënviKvix
ch©v‡q webvg– ‡j¨ weZiYKvix cÖwZôv‡b Ges †¯^” Qv eÜ¨vKiY
K¨v¤• cwiPvjbvq cÖ`Ë Aby`vb|
Z‡e Giƒc Lv‡Z †Kvb ‡Kv¤• vbx wewb‡qvM Ki‡j cÖK…Z A‡_©i ev
Li‡Pi 10% nv‡i AvqKi †iqvZ cÖ`v‡bi weavb AcwiewZ©Z Av‡Q
(cwiwkó-10)|
32| ev‡RU Kvh©µg, 2010 Gi AvIZvq AvqKi wewagvjv, 1984 Gi KwZcq

wewa ms‡kva‡bi j‡¶¨ RvwiK…Z Gm,Avi,I bs 262-AvBb/AvqKi/2010,
ZvwiLt 1 RyjvB, 2010 (cwiwkó-11) ms‡hvRb Kiv n‡jv| GQvov
AvqKi KZ…c © ‡¶i I Ki`vZv‡ì myweav‡_© miKvix †KvlvMv‡i AvqKi
Rgvi †¶‡Î Ki AÂjwfwËK G¨vKvD›U †KvW b¤îI (cwiwkó-12)
ms‡hvRb Kiv n‡jv|
(†gvt i“ ûj Avwgb)
cÖ_g mwPe (AvqKi bxwZ)|
31
cwiwkó-1
Extracts from
The Finance Act, 2010
AvqKi|-
(1) Dc-aviv (3) Gi weavbvejx mv‡c‡¶, 2010 mv‡ji 1 RyjvB Zvwi‡L Aviä
Ki erm‡ii Rb¨ †Kvb Ki wba©vi‡Yi †¶‡Î GB AvB‡bi Zdwmj-3 G
wbw`©ó Ki nvi Abyhvqx AvqKi avh© nB‡e|
(2) †h mKj †¶‡Î Income-tax Ordinance Gi SECOND
SCHEDULE (jUvix Avq msµvš) cÖ‡hvR¨ nB‡e †m mKj †¶‡Î
Av‡ivcY‡hvM¨ Ki D³ SCHEDULE Abymv‡iB avh© Kiv nB‡e, wKš
K‡ii nvi wba©vi‡Yi †¶‡Î Dc-aviv (1) Gi weavb cÖ‡qvM Kwi‡Z nB‡e|
(3) Income-tax Ordinance Gi Chapter VII Abymv‡i Ki KZ©‡bi
wbwgË Zdwmj-3 G (AvqKi nvi msµvš) ewY©Z nvi 2010 mv‡ji 1
RyjvB Zvwi‡L Aviä Ges 2011 mv‡ji 30 Ryb Zvwi‡L mgvc¨ erm‡ii
Rb¨ cÖ‡hvR¨ nB‡e|
(4) GB avivq Ges GB avivi Aaxb Av‡ivwcZ AvqKi nv‡ii D‡Ï‡k¨
eëüZ Ò†gvU Avq (total income)" ewj‡Z Income-tax
Ordinance, 1984 Gi weavb Abymv‡i wbiƒwcZ †gvU Avq (total
income) eySvB‡e|
Zdwmj-3
[A_© AvBb, 2010 Gi aviv 70 `ªóe¨]
1 RyjvB, 2010 Zvwi‡L Aviä Ki erm‡ii Rb¨ AvqK‡ii nvi
Aby‡” Q`-K
Income-tax Ordinance, 1984 Gi section 2(46) G msÁvwqZ
e¨w³M‡Yi (person) g‡a¨ hvnv‡ì †¶‡Î Aby‡” Q`-L cÖ‡hvR¨ nB‡e bv †mB mKj
cÖ‡Z¨K e¨w³-Ki`vZv (Awbevmx evsjv‡`kxmn), wn›`y †hŠ_ cwievi, Askx`vix dvg©,
e¨w³-msN Ges AvB‡bi Øviv m„ó K…wÎg e¨w³i †¶‡Î †gvU Av‡qi Dci AvqK‡ii nvi
wbæiƒc nB‡e, h_vt-
‡gvU Avq nvi
(K) cÖ_g 1,65,000/- UvKv ch©š †gvU Av‡qi Dci ---- k•b¨
(L) cieZx© 2,75,000/- UvKv ch©š †gvU Av‡qi Dci -- 10%
(M) cieZx© 3,25,000/- UvKv ch©š †gvU Av‡qi Dci -- 15%
(N) cieZx© 3,75,000/- UvKv ch©š †gvU Av‡qi Dci -- 20%
(O) Aewkó †gvU Av‡qi Dci -------------------------- 25%
32
Z‡e kZ© _v‡K †h, gwnjv Ki`vZv Ges 65 ermi ev Z`yaŸ© eq‡mi Ki`vZvi
Kigy³ Av‡qi mxgv nB‡Z 1,80,000/- UvKv| GZØZxZ cÖwZeÜx Ki`vZvi Kigy³
Av‡qi mxgv nB‡e 2,00,000/- :
AviI kZ© _v‡K †h, b¨bZg K‡ii cwigvY †Kvb fv‡eB 2,000/- UvKvi Kg
nB‡e bvt
AviI kZ© _v‡K †h, ‡h mKj Ki`vZv 2009-2010 Kie‡l© m‡e©v” P 25% nv‡i
Ki cÖ`vb Kwiqv‡Qb, Zuvnviv 2010-2011 Kie‡l© Kgc‡¶ 10% AwaK nv‡i Avq
cÖ`k©b Kwi‡j †m‡¶‡Î cÖ`wk©Z AwZwi³ Av‡qi Rb¨ cwi‡kva‡hvM¨ K‡ii Dci 10%
Ki †iqvZ cªvß nB‡eb:
AviI kZ© _v‡K †h, †Kvb Ki`vZv hw` ¯^í DbœZ GjvKv (less developed
area) ev me‡P‡q Kg DbœZ GjvKvq (least developed area) Aew¯Z †Kvb ¶z`ª ev
KzwUi wk‡íi gvwjK nb Ges D³ KzwUi wk‡íi `ªe¨vw` Drcv`‡b wb‡qvwRZ _v‡Kb, Zvnv
nB‡j wZwb D³ ¶z`ª ev KzwUi wkí nB‡Z D™¢Z Av‡qi Dci wbæewY©Z nv‡i AvqKi
†iqvZ jvf Kwi‡eb, h_vt-
weeiY †iqv‡Zi nvi
(A) †h ‡¶‡Î mswkó erm‡ii Drcv`‡bi cwigvY †mB ‡¶‡Î D³
ce©eZx© erm‡ii Drcv`‡bi cwigv‡Yi Zzjbvq Av‡qi Dci cÖ‡`q
15% Gi AwaK, wKš 25% Gi AwaK b‡n AvqK‡ii 5%;
(Av) †h ‡¶‡Î mswkó erm‡ii Drcv`‡bi cwigvY ‡mB ‡¶‡Î D³
ce©eZx© erm‡ii Drcv`‡bi cwigv‡Yi Zzjbvq Av‡qi Dci cÖ‡`q
25% Gi AwaK nq AvqK‡ii 10%;
e¨vL¨v|- GB Aby‡” Q‡` Òme‡P‡q Kg DbœZ GjvKv (least developed

area)Ó ev Ò¯^í DbœZ GjvKv (less developed area)Ó A_© Income-tax
Ordinance, 1984 Gi section 45 Gi sub-section (2A) Gi clause (b) Ges
(c) Gi weavb Abymv‡i †evW© KZ©„K wbw`©óK…Z me‡P‡q Kg DbœZ GjvKv (least
developed area) ev ¯^í DbœZ GjvKv (less developed area)|
Aby‡” Q`-L
‡Kv¤• vbx, ¯vbxq KZ©„c¶ Ges †m mKj Ki`vZv hvnv‡ì †¶‡Î Income-
tax Ordinance, 1984 Abyhvqx m‡e©v” P nv‡i (at the maximum rate) AvqKi
Av‡ivwcZ nq-
33
(1) Òevsjv‡`‡k †h ‡Kv¤• vbxi †iwRó«xK…Z Awdm Aew¯Z †mB †Kv¤• vbx nB‡Z jä
wWwf‡WÛ Avq e¨Zx‡i‡K Ab¨Ó me© cÖKvi Av‡qi Dci-
(K) `dv (L) I (M) †Z ewY©Z
†Kv¤• vbxmg‡ni †¶Î e¨ZxZ-
(A) GBiƒc cÖ‡Z¨KwU †Kv¤• vbxi
†¶‡Î hvnv publicly
traded company------- D³ Av‡qi 27.5%t
Z‡e kZ© _v‡K †h, GBiƒc

publicly traded company
hw` 20% Gi †P‡q †ekx jf¨vsk
cÖ`vb K‡i Zvnv nB‡j cÖ‡hvR¨
AvqK‡ii Dci 10% nv‡i
AvqKi †iqvZ jvf Kwi‡e:
AviI kZ© _v‡K †h, GBiƒc
hw` 10% Gi Kg jf¨vsk †NvlYv
K‡i A_ev wmwKDwiwUR GÛ
G·‡PÄ Kwgkb KZ©„K wba©vwiZ
mg‡qi g‡a¨ ‡NvwlZ jf¨vsk
cÖ`vb bv K‡i Zvnv nB‡j D³
Gi Ki nvi nB‡e 37.5%;
(Av) GBiƒc cÖ‡Z¨KwU †Kv¤• vbxi
†¶‡Î hvnv publicly
traded company b‡n,
Ges ¯vbxq KZ©„c¶mn
Income-tax Ordinance,
1984 Gi section 2 Gi
clause (20) Gi sub-
clause (a), (b), (bb),
(bbb) I (c) Gi AvIZvaxb
Ab¨vb¨ †Kv¤• vbxi †¶‡Î --
- D³ Av‡qi 37.5%;
34
(L) e¨vsK, exgv, A_©jMœxKvix cÖwZôvb
mg‡ni †¶‡Î ----------------------- D³ Av‡qi 42.5%;
(M) †gvevBj †dvb Acv‡iUi †Kv¤• vbxi
†¶‡Î ------------------------------ D³ Av‡qi 45%;
Z‡e kZ© _v‡K †h, ‡gvevBj
†dvb Acv‡iUi †Kv¤• vbx hw`
Dnvi cwi‡kvwaZ gja‡bi
b¨bZg 10% †kqvi, hvnvi g‡a¨
Pre Initial Public Offer
Placement 5% Gi †ekx
_vwK‡Z cvwi‡e bv, ÷K
G·‡P†Äi gva¨‡g n¯vši KiZt
Publicly traded company
†Z iƒcvšwiZ nq †mB‡¶‡Î Ki
nvi nB‡e 35%|
(2) †Kv¤• vbx AvBb, 1994 (1994 m‡bi 18 bs
AvBb) Gi Aax‡b evsjv‡`‡k wbewÜZ †Kvb
†Kv¤• vbx A_ev AvBb Abyhvqx MwVZ
mswewae× †Kvb cÖwZôvb nB‡Z 1947 mv‡ji
14 AvM‡÷i c‡i Bmy¨K…Z, cÖwZkÖ“ Z I
cwi‡kvwaZ cuywRi Dc‡i †NvwlZ I cwi‡kvwaZ
wWwf‡WÛ Av‡qi Dci ev evsjv‡`‡k wbewÜZ
bq GBiƒc we‡`kx †Kv¤• vbxi gybvdv
cÖZ¨vevmb hvnv Income-tax Ordinance,
1984 Gi section 2 Gi clause (26) Gi
sub-clause (dd) Abymv‡i jf¨vsk wn‡m‡e
MY¨, Zvnvi Dci cÖ‡hvR¨ Ki ----------------
---- D³ Av‡qi 20% ;
(3) ‡Kv¤• vbx b‡n, evsjv‡`‡k Awbevmx (Awbevmx
evsjv‡`kx e¨ZxZ) GBiƒc e¨w³ †kÖYxfz³
Ki`vZvi †¶‡Î Av‡qi Dci cÖ‡hvR¨ Ki ---- D³ Av‡qi 25% ;
Z‡e kZ© _v‡K †h, jvf-¶wZ wbwe©‡k‡l mKj †Kv¤• vbxi †¶‡Î b¨bZg K‡ii
cwigvY †Kvbfv‡eB 5,000/- (cuvP nvRvi) UvKvi Kg nB‡e bv|
e¨vL¨v|- GB Aby‡” Q‡` "publicly traded company" ewj‡Z GBiƒc ‡Kvb
cvewjK wjwg‡UW †Kv¤• vbx†K eySvB‡e hvnv Companies Act, 1913 (Act No.
35
VII of 1913) ev †Kv¤• vbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) Abymv‡i
evsjv‡`‡k wbewÜZ Ges †h Avq erm‡ii AvqKi wba©viY Kiv nB‡e †mB Avq ermi
mgvwßi c‡e© D³ †Kv¤• vbxwUi †kqvi óK G·‡P‡Ä ZvwjKvfz³ nBqv‡Q|
36
cwiwkó-2
A_© gšYvjq
Af¨šixY m¤• ` wefvM
(AvqKi)
cÖÁvcb
ZvwiLt 17 Avlvp, 1417 e½vã/1RyjvB, 2010 wLªóvã|
Gm,Avi,I bs 269-AvBb/AvqKi/2010|- Income-tax Ordinance, 1984

(Ord. XXXVI of 1984), AZ:ci D³ Ordinance ewjqv Dwj-wLZ, 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‡æv³fv‡e wba©viY Kwij,
h_v:-
µwgK Ki`vZvi cÖ‡`q
bs cÖK…wZ AvqK‡ii nvi
(K) 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----------------------------- 10%
(L) 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†ì wmwKDwiwUR †jb‡`b
nB‡Z D™¢Z Av‡qi Dci ---------------------------- 5%
(M) 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‡ì mswkó Avq erm‡ii ‡h †Kvb mg‡q ÷K
G‡·‡P‡Ä ZvwjKvfz³ †Kvb †Kv¤• vbx ev
†Kv¤• vbxmg‡ni cwi‡kvwaZ gja‡bi 10% Gi AwaK
cwigvY †kqvi iwnqv‡Q, Zvnv‡ì D³ †Kv¤• vbx ev
†Kv¤• vbxmg‡ni wmwKDwiwUR †jb‡`b nB‡Z AwR©Z 5%|
Av‡qi Dci -------
37
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‡ì
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
n¯vši Kwi‡j Zvnvi ev Zvnv‡ì †¶‡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‡ì ÷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 cÖÁvcb 1 RyjvB 2010 nB‡Z Kvh©Ki nB‡e|
ivóªcwZi Av‡`kµ‡g,
(Avwgbyi ingvb)
AwZwi³ mwPe (c`vwaKvie‡j)
38
cwiwkó-3
evsjv‡`k RvZxq msm`
XvKv, 16B Ryb, 2010/2iv Avlvp, 1417
msm` KZ©„K M„nxZ wbæwjwLZ AvBb¸wj 16B Ryb, 2010 (2iv Avlvp, 1417)
Zvwi‡L ivó«cwZi m¤§wZ jvf Kwiqv‡Q Ges GZØviv GB AvBb¸wj me©mvavi‡Yi AeMwZi
Rb¨ cÖKvk Kiv hvB‡Z‡Qt —
2010 m‡bi 26 bs AvBb

Stapm Act, 1899 Gi AwaKZi ms‡kvabK‡í cÖYxZ AvBb
†h‡nZz, wbæewY©Z D‡Ïk¨ ciYK‡í Stamp Act, 1899 (Act II of 1899)

Gi AwaKZi ms‡kvab mgxPxb I cÖ‡qvRbxq;
†m‡nZz GZ`&Øviv wbæiƒc AvBb Kiv nBjt—
1| msw¶ß wk‡ivbvg|
GB AvBb Stamp (Amendment) Act, 2010 bv‡g AwfwnZ nB‡e|
2| Act II of 1899 Gi SCHEDULE I Gi ms‡kvvab|
Stamp Act, 1899 (Act II of 1899) Gi SCHEDULE I Gi Gw›Uª 23
Gi "2% for the rural area and 3% for the urban area" kã¸wj,
msL¨v¸wj I wPý¸wji cwie‡Z© "3% for both the rural and urban area"
kã¸wj, msL¨v I wPý cÖwZ¯vwcZ nB‡e|
2010 m‡bi 27 bs AvBb

Income-tax Ordinance, 1984 Gi AwaKZi ms‡kvabK‡í cÖYxZ AvBb
†h‡nZz, wbæewY©Z D‡Ïk¨mgn ciYK‡í Income-tax Ordinance, 1984

(Ordinance No. XXXVI of 1984) Gi AwaKZi ms‡kvab mgxPxb I cÖ‡qvRbxq;
†m‡nZz GZ`&Øviv wbæiƒc AvBb Kiv nBjt—
1| msw¶ß wk‡ivbvg I cÖeZ©b|
(1) GB AvBb Income-tax (Amendment) Act, 2010 bv‡g AwfwnZ
nB‡e|
(2) GB AvBb Awej‡¤^ Kvh©Ki nB‡e|
39
2| Ordinance No. XXXVI of 1984 Gi section 53FF Gi
ms‡kvvab|
Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984).
AZtci D³ Ordinance ewjqv Dwj-wLZ, Gi Section 53FF Gi clause
(b) Gi sub-clause (ii) Gi
(K) Òvalued at a sum exceeding one lakh takaÓ kã¸wj wejyß nB‡e;
(L) Òtax shall be payableÓ kã¸wji cwie‡Z© Òand on which stamp
duty is chargeable under the Stamp Act, 1899 (Act No. II of
1899)Ó kã¸wj, msL¨v¸wj, eÜbx¸wj I Kgv cÖwZ¯vwcZ nB‡e|
3| Ordinance No. XXXVI of 1984 Gi section 53H Gi
ms‡kvab|
D³ Ordinance Gi Section 53H Gi sub-section (2) Gi 
(K) clause (c) Gi cwie‡Z© wbæiƒc clause (c) cÖwZ¯vwcZ nB‡e, h_vt
Ò(c) mortgage of any property to any bank and/or any
financial institution; Ó;
(L) clause (e) wejyß nB‡e|
(M) Explanation G Dwj-wLZ ÒBangladesh Shilpa Bank and the
Bangladesh Shilpa Rin SangsthaÓ Gi cwie‡Z© ÒBangladesh
Development BankÓ kã¸wj cÖwZ¯vwcZ nB‡e|
AvkdvK nvwg`
mwPe|
40
cwiwkó-4
A_© gšYvjq
(AvqKi)
cÖÁvcb
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‡ì ‡¶‡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|
(Avwgbyi ingvb)
41
cwiwkó-5
A_© gšYvjq
(AvqKi)
cÖÁvcb

(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|
(Avwgbyi ingvb)
42
cwiwkó-6
A_© gšYvjq
(AvqKi)
cÖÁvcb

(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 cÖÁvcb 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|
(Avwgbyi ingvb)
43
cwiwkó-7
A_© gšYvjq
(AvqKi)
cÖÁvcb

‡Z cÖ`Ë ¶gZve‡j miKvi, 17 Avlvp, 1416 e½vã/01 RyjvB, 2009 wLª÷vã Zvwi‡Li
cÖÁvcb bs Gm, Avi, I 187-AvBb/2009 Gi wbæiƒc ms‡kvab Kwij, h_v:-
Dcwi-D³ cÖÁvcb 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 Mvoxi aiY cÖ‡`q AvqK‡ii
bs nvi
(K) 1500 wmwm ch©š cÖwZwU †gvUiKvi Gi Rb¨ UvKv 8,000.00
(L) 2000 wmwm ch©š cÖwZwU †gvUiKvi Gi Rb¨ UvKv 10,000.00
(M) 2000 wmwmi Dc‡i cÖwZwU †gvUiKvi Gi Rb¨ UvKv 16,000.00
(N) 2800 wmwm ch©š cÖwZwU Rxc Gi Rb¨ UvKv 14,000.00
(O) 2800 wmwmi Dc‡i cÖwZwU Rxc Gi Rb¨ UvKv 18,000.00
(P) gvB‡µvevm cÖwZwUi Rb¨ UvKv 8,000.00
(Av) Aby‡” Q` 4 wbæiƒc cÖwZ¯vwcZ nB‡e, h_v:-

Ò4| (K) D³ Ordinance Gi section 2 Gi clause (46) Abyhvqx
'person' Gi Ašf©y³ b‡n GBiƒc cÖwZôv‡bi gvwjKvbvaxb †gvUiKvi,
Rxc ev gvB‡µvevm Gi †¶‡Î GB cÖÁvcb 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
cÖÁvcb cÖ‡hvR¨ nB‡e bv|Ó |
(Avwgbyi ingvb)
44
cwiwkó-8
A_© gšYvjq
(AvqKi)
cÖÁvcb

(b) ‡Z cÖ`Ë ¶gZve‡j miKvi, 16 Avlvp, 1416 e½vã/30 Ryb 2009 wLª÷vã
Zvwi‡Li cÖÁvcb 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 20,000.00
(Av) †`vZjv evm cÖwZwUi Rb¨ UvKv 10,000.00
(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 wbqwšZ 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 10,000.00
(Av) †`vZjv evm cÖwZwUi Rb¨ UvKv 5,000.00
(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 wbqwšZ cÖwZwU U¨vw· K¨v‡ei Rb¨ UvKv 3,000.00Ó|
(Avwgbyi ingvb)
45
cwiwkó-9
A_© gšYvjq
(AvqKi)
cÖÁvcb

(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 cÖÁvcb 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|
(Avwgbyi ingvb)
46
cwiwkó-10
A_© gšYvjq
(AvqKi)
cÖÁvcb

†Z cÖ`Ë ¶gZve‡j miKvi 02 gvN, 1415 e½vã/15 Rvbyqvwi, 2009 wLª÷vã Zvwi‡L
RvixK…Z cÖÁvcb GmAviI bs 08-AvBb/2009 iwnZµ‡g wbæewY©Z Zdwmj-L †Z
DwjwLZ K‡c©v‡iU mvgvwRK `vwqZ¡ cvj‡bi †¶‡Î, wbæewY©Z Zdwmj-K †Z DwjwLZ
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‡ì‡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©¨ eë¯vcbv cv›U (waste treatment plant)
Gi eë¯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© mswkó 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`&mswkó AvqKi †iqvZ mb` MÖnY Kwi‡Z nB‡e|
47
Zdwmj-L
(K‡c©v‡iU mvgvwRK `vwqZ¡ cvj‡bi †¶Îmgn)
(1) weï× cvwb eë¯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©¨ eë¯vcbv Kvh©µ‡g wb‡qvwRZ cÖwZôv‡b cÖ`Ë Aby`vb;
(5) cÖvK…wZK `y‡h©vM †hgb-NwY©So, f‚wgK¤• , R‡jv” Q¡vm, cveb Gi d‡j
¶wZMÖ¯ 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‡ì Kj¨v‡Y wb‡qvwRZ †Kvb mvgvwRK ms¯v‡K
cÖ`Ë Aby`vb;
(8) wQbœgj wkï‡ì wk¶vi D‡Ï‡k¨ cwiPvwjZ wk¶v cÖwZôvb‡K cÖ`Ë Aby`vb;
(9) ew¯evmx‡ì 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/wQbœgj wkï‡ì fiY‡cvlY I cbe©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‡ì 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‡ì wPwKrmv †mevq wb‡qvwRZ e¨w³/cÖwZôv‡b cÖ`Ë Aby`vb;
(16) Mixe †ivMx‡ì 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;
48
(17) RbmsL¨v mgm¨v mgvavbv‡_© Rš§wbqšY mvgMÖx eënviKvix 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‡ì KvwiMwi I e„wËgjK (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©mPx ev¯evq‡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 ‡Ljvajvi AeKvVv‡gv Dbœqb ev cÖwk¶Y cÖ`v‡b wb‡qvwRZ
cÖwZôv‡b cÖ`Ë Aby`vb|
(Avwgbyi ingvb)
49
cwiwkó-11
A_© gšYvjq
(AvqKi)
cÖÁvcb
ZvwiLt 17 Avlvp, 1417 e½vã/1 RyjvB, 2010 wLªóvã|
Gm,Avi,I bs 262-AvBb/AvqKi/2010|- Income-tax Ordinance,
1984 (Ord. XXXVI of 1984) Gi section 185 G cÖ`Ë ¶gZve‡j RvZxq
ivR¯^ †evW©, Income Tax Rules, 1984 Gi wbæiƒc AwaKZi ms‡kva‡bi cª¯@ve
Kwiqv GZ`&Øviv Dnv cÖvK-cÖKvk Kwij, h_v:-
Dcwi-D³ Rules Gi-
(1) rule 16 Gi 'The Schedule' Gi cwie‡Z© wbæiƒc 'The Schedule'
cÖwZ¯vwcZ nB‡e; h_v:-
ÒThe Schedule
Sl. Amount of Rate of
No. payments deduction of
tax at the time
of making
payments.
1. Where the payment does not exceed Nil
taka 2,00,000 (two lakh)
2. Where the payment exceeds taka 1%
2,00,000/- (two lakh) but does not
exceed taka 5,00,000 (five lakh)
3. Where the payment exceeds taka 2.5%
5,00,000 (five lakh) but does not
exceed taka 15,00,000 (fifteen lakh)
4. Where the payment exceeds taka 3.5%
15,00,000 (fifteen lakh) but does not
exceed taka 25,00,000 (twenty five
lakh)
5. Where the payment exceeds taka 4%
25,00,000 (twenty five lakh) but does
not exceed taka 3,00,00,000 (three
crore)
50
6 Where the payment exceeds taka 5%
3,00,00,000 (three crore)
7. In case of oil supplied by oil
marketing companies-
(a) Where the payment does not
exceed taka 2,00,000 (two lakh) ---------- Nil
(b) Where the payment exceeds
taka 2,00,000 (two lakh) -------------------- 0.75%. |
(2) rule 17 Gi sub-rule (l) G "three and a half per cent" kã¸wji
cwie‡Z© "seven and a half per cent" kã¸wj cÖwZ¯vwcZ nB‡e|
(3) rule 17A Gi-
(K) "at the rate of 3%" kã¸wj, msL¨v I wP‡ýi cwie‡Z© "at the rate
of 5%" kã¸wj, msL¨v I wPý cÖwZ¯vwcZ nB‡e;
(L) cÖ_g proviso Gi cwie‡Z© wbæiƒc proviso cÖwZ¯vwcZ nB‡e, h_v:-
Provided that this rule shall not apply in the case of import
of goods specified below:
(1) Live pure-bred breeding bovine animals (H.S. Code
0102.10.00);
(2) Live bovine animals, other than pure-bred breeding
(H.S. Code 0102.90.00);
(3) Fowls of the species Gallus domesticus (parent stock one
day chick) (H.S. Code 0105.11.10);
(4) Live turkeys weighing <=185g, (parent stock of one day
chick) (H.S. Code 0105.12.10);
(5) Live ducks, geese, guinea fowls <=185g (parent stock of
one day chick) (H.S. Code 0105.19.10);
(6) Live trout (Sa1mo trutta, Oncorhynchus mykiss, clarki,
aguabonita, gilae, apache.) fry (H.S. Code 0301. 91.10);
(7) Live eels fry (H.S. Code 0301.92.10);
(8) Live carp fry (H.S. Code 0301.93.10);
(9) Other live fish (exc1. trout, eels & carps) fry (H.S. Code
0301.99.10);
51
(10) Live fry of rock lobster and other sea craw fish (H.S.
Code 0306.21.10);
(11) Live fry of lobster (H.S. Code 0306.22.10);
(12) Live fry of shrimps and prawns (H.S. Code 0306.23.10);
(13) Live fry of crabs (H.S. Code 0306.24.10);
(14) Live fry of crustaceans cons., nes (H.S. Code
0306.29.10);
(15) Glands including pituitary glands (H.S. Code
0510.00.10);
(16) Bovine semen (H.S. Code 0511.10.00);
(17) Products of fish, crus., molluscs, other aquatic,
invertebrates, dead animals of chapter 3 (H.S. Code
0511.91.00);
(18) Animal products, nes; dead animals of chapter 1, unfit
for human consum. (H.S. Codes 0511.99.10,
0511.99.90);
(19) Dormant bulbs, tubers... rhizomes (H.S. Code
0601.10.00);
(20) Bulbs, tubers... rhizomes in growth or flower; chicory
plants and roots (H.S. Code 0601.20.00);
(21) Unrooted cuttings and slips of plants (H.S. Code
0602.10.00);
(22) Trees, shrubs, bushes, grafted or not, of kind bearing
edible fruit or nuts (H.S. Code 0602.20.00);
(23) Rhododendrons and azaleas, grafted or not (H.S. Code:
0602.30.00);
(24) Roses, grafted or not (H.S. Code 0602.40.00);
(25) Seed potatoes, wrapped/canned upto 2.5kg (H.S. Code
0701.10.10);
(26) Seed potatoes, others (H.S. Code 0701.10.90);
(27) Onions (Excl. wrapped/canned upto 2.5 kg) other (H.S
Code 0703.10.19);
52
(28) Garlic (Excl. wrapped/canned upto 2.5 kg) other (H.S
Code 0703.20.90);
(29) Peas (Pisum sativum) (Excl. wrapped/canned up to 2.5
kg) other (H.S Code 0713.10.90);
(30) Chickpeas (garbanzos) (Excl. wrapped/canned up to 2.5
kg) other (H.S Code 0713.20.90);
(31) Lentils: Other (H.S. Code 0713.40.90);
(32) Dried chilies (H.S. Code 0904.20.10);
(33) Ginger (Excl. wrapped/canned up to 2.5 kg) other (H.S.
Code 0910.10.90);
(34) Turmeric (curcuma) (Excl. wrapped/canned up to 2.5 kg)
other (H.S. Code 0910.30.90);
(35) Durum wheat; wrapped/canned upto 2.5kg (H.S. Code
1001.10.10);
(36) Durum wheat; other (H.S. Code 1001.10.90);
(37) Wheat: wrapped/canned upto 2.5kg (H.S. Code
1001.90.11);
(38) Wheat: other (H.S. Code 1001.90.19);
(39) Maize seeds (H.S. Code 1005.10.00);
(40) Rice (H.S. Code 1006.20.00, 1006.30.00 and
1006.40.00);
(41) Soya beans, whether or not broken (Excluding
wrapped/canned upto 2.5 kg)(H.S Heading Code
1201.00.90);
(42) Linseed, whether or not broken (Excluding
wrapped/Canned up to 2.5 kg) (H.S Heading Code
1204.00.90);
(43) Other oil seeds and oleaginous fruits, whether or not
broken (Excluding wrapped/canned up to 2.5kg) (H.S
Heading Code 1207.40.90);
(44) Sugar beet seed (H.S. Code 1209.10.00);
(45) Lucerne (alfalfa) seed, of a kind used for sowing (H.S.
Code 1209.21.00);
53
(46) Fescue seed, of a kind used for sowing (H.S. Code
1209.23.00);
(47) Kentucky blue grass seed, of a kind used for sowing (H.S.
Code 1209.24.00);
(48) Rye grass seed, of a kind used for sowing (H.S. Code
1209.25.00);
(49) Other seeds of forage plants, of a kind used for sowing
nes (H.S. Code 1209.29.00);
(50) Seeds of herbaceous plants cultivated principally for
their flowers (H.S. Code 1209.30.00);
(51) Vegetable seed of a kind used for sowing (H.S. Code
1209.91.00);
(52) Other seeds, fruit and spores, of a kind used fc sowing,
nes (H.S. Code 1209.99.00);
(53) Crude soyabean oil (H.S. Code 1507.10.00);
(54) Refined soyabean oil (H.S. Code 1507.90.10 and H.S.
Code 1507.90.90);
(55) Crude palm oil (H.S. Code 1511.10.00);
(56) Other including refined palm oil (H.S. Code 1511.90.90) ;
(57) Refined sunflower oil (H.S. Code 1512.19.00);
(58) Refined corn oil (H.S. Code 1515.29.00);
(59) Sugar (H.S code 1701.11.00);
(60) Sugar (H.S code 1701.12.00);
(61) Sugar (H.S code 1701.91.00);
(62) Sugar (H.S code 1701.99.00);
(63) Flours, meals & pellets, of meat unfit for human
consumption; greaves wrapped/canned upto 2.5kg (H.S.
Code 2301.10.10);
(64) Flours, meals & pellets, of meat unfit for human
consumption: greaves; other (H.S. Code 2301.10.90);
(65) Flours, meals and pellets of fish, etc, unfit for human
consumption (H.S. Code 2301.20.00);
54
(66) Brans, sharps and other residues of maize (com) (H.S.
Code: 2302.10.00);
(67) Brans, sharps and other residues of wheat (H.S. Code:
2302.30.00);
(68) Brans, sharps & oth. residues of oth. cereals except
maize and wheat (H.S. Code: 2302.40.00);
(69) Brans, sharps and other residues of leguminous plants
(H.S. Code: 2302.50.00);
(70) Residues of starch manufacture and similar residues
(H.S. Code: 2303.10.00);
(71) Beet (pulp, bagasse and other waste of sugar
manufacture (H.S. Code: 2303.20.00);
(72) Brewing or distilling dregs and waste (H.S. Code:
2303.30.00);
(73) Oil-cake and other solid residues, of soyabean oil (H.S.
Code: 2304.00.00);
(74) Oil-cake and other solid residues, of ground-nut oil (H.S.
Code: 2305.00.00);
(75) Oil-cake and other solid residues of cotton seeds
(H.S.Code 2306.10.00);
(76) Oil-cake and other solid residues of linseed (H.S. Code:
2306.20.00);
(77) Oil-cake and other solid residues of sunflower seeds
(H.S. Code: 2306.30.00);
(78) Oil-cake and other solid residues of rape or colza seeds
of low erucic acid R/C (H.S. Code: 2306.41.00);
(79) Oil-cake and other solid residues of rape or colza seeds,
other (H.S. Code: 2306.49.00);
(80) Oil-cake and other solid residues of coconut or copra
(H.S. Code: 2306.50.00);
(81) Oil-cake and other solid residues of palm nuts or kernels
(H.S. Code: 2306.60.00);
(82) Oil-cake and other solid residues, of other vegetable fats
and oils (H.S. Code: 2306.90.00);
55
(83) Vegetable materials & veg. waste, veg. residues & by-
products, animal feeding. (H.S. Code: 2308.00.00);
(84) Other preparations of a kind used in animal feeding, nes
(H.S. Code: 2309.90.10 and 2309.90.90);
(85) Iron ore (H.S Code: 2601.11.00);
(86) Iron ore (H.S code 2601.12.00);
(87) Iron ore (H.S code 2601.20.00);
(88) Petroleum oils and oils obtained from bituminous
minerals, crude (H.S Code: 2709.00.00);
(89) Motor spirit of H.B.O.C Type (H.S Code 2710.11.11);
(90) Other motor spirits, including aviation spirit (H.S Code
2710.11.19);
(91) Spirit type jet fuel (H.S code 2710.11.20);
(92) White spirit (H.S Code 2710.11.31);
(93) Naphtha (H.S Code: 2710.11.32);
(94) Other (H.S Code 2710.11.39);
(95) J.P. 1 kerosene type jet fuels (H.S code 2710.11.41);
(96) J.P. 4 kerosene type jet fuels (H.S code 2710.11.42);
(97) Other kerosene type jet fuels (H.S code 2710.11.43);
(98) Other kerosene (H.S code 2710.11.49);.
(99) Other medium oils and preparations (H.S code
2710.11.50);
(100) Light diesel oils (H.S code 2710.11.61);
(101) High-speed diesel oils (H.S code 2710.11.62);
(102) Other (H.S code 2710.11.69);
(103) Furnace oil (H.S code 2710.19.11);
(104) Other (H.S code 2710.19.12);
(105) Petroleum bitumen in Drum (H.S Code 2713.20.10);
(106) Petroleum bitumen in Bulk (H.S Code 2713.20.90);
(107) Iron oxides and hydroxides (H.S Code 2821.10.00)
56
(108) Magnesium Sulphates (H.S Code 2833.21.00);
(109) Zinc Sulphates (H.S Code 2833.29.10);
(110) Disodium Tetraborate (H.S Code 2840.19.00);
(111) Chemical contraceptive preparation based on hormones
on other products of heading 29.37 or on spermicides
(H.S. Code 3006.60.00);
(112) Animal or vegetable fertilizers (H.S. Code 3101.00.00);
(113) Urea, whether or not in aqueous solution (H.S. Code
3102.10.00);
(114) Double salts and mixtures of ammonium sulphate and
ammonium nitrate (H.S. Code 3102.29.00);
(115) Ammonium nitrate, whether or not in aqueous solution
(H.S. Code 3102.30.00);
(116) Mixtures of ammonium nitrate with inorganic non
fertilizing substances (H.S. Code 3102.40.00);
(117) Sodium nitrate (H.S. Code 3102.50.00);
(118) Double salts and mixtures of calcium nitrate and
ammonium nitrate (H.S. Code 3102.60.00);
(119) Mixtures of urea and ammonium nitrate in aqueous or
ammoniacal solution (H.S. Code 3102.80.00);
(120) Mineral or chemical fertilizers, nitrogenous including
mixtures, nes (H.S. Code 3102.90.00);
(121) Triple superphosphates (H.S. Code 3103.10.20);
(122) Other mineral or chemical fertilizers, phosphatic, nes
(H.S. Code 3103.90.00);
(123) Potassium chloride (H.S. Code 3104.20.00);
(124) Fertilizers... in packages of a gross weight =<10kg (H.S.
Code 3105.10.00);
(125) Mineral or chemical fertilizers with nitrogen,
phosphorus and potassium (H.S. Code 3105.20.00);
(126) Other mineral or chemical fertilizers with nitrogen and
phosphorus, nes (H.S. Code 3105.59.00);
57
(127) Mineral or chemical fertilizers with phosphorus and
potassium, nes (H.S. Code 3105.60.00);
(128) Other fertilizers, nes (H.S. Code 3105.90.00);
(129) Polyethylene terephthalate (pet chips) in primary forms
(H.S. Heading Codes 3907.60.10 and 3907.60.90);
(130) Raw skins of sheep or lambs, with wool on (H.S. Code
4102.10.00);
(131) Raw pickled skins of sheep or lambs, without wool, not
tanned (H.S. Code 4102.21.00);
(132) Raw skins of sheep or lambs, without wool, not pickled,
not tanned (H.S. Code 4102.29.00);
(133) Raw hides and skins of reptiles, fresh or preserved, not
tanned (H.S. code 4103.20.00);
(134) Other raw hides and skins, fresh or preserved, not
tanned, nes (H.S. Code 4103.90.00);
(135) Pulp of wood or of other fibrous cellulosic materials;
recovered (waste & scrap) paper or paperboard (Chapter
47, All H.S codes);
(136) Newspaper, journals and periodicals, whether or not
illustrated or containing advertising material (Heading
49.02 of FIRST SCHEDULE of customs Act, 1969);
(137) Cotton, not carded or combed and cotton, carded or
combed; (H.S. Heading 52.01, 52.03);
(138) Cotton Waste (H.S code 5202.99.00)
(139) Synthetic filament tow (acrylic or mod acrylic) imported
by (VAT registered Synthetic staple fibre manufacturer
(H.S code 5501.30.10);
(140) Synthetic staple fibres, of nylon or oth. polyamides, not
carded, combed/processed (H.S. Codes 5503.11.00 &
5503.19.00);
(141) Synthetic staple fibres, of polyesters, not carded, combed
or processed (H.S. Code 5503.20.00);
(142) Acrylic or modacry1ic synth. staple fibres, not carded,
combed or processed (H.S. Code 5503.30.00);
58
(143) Synthetic staple fibres, of polypropylene, not carded,
(144) Synthetic stap1e fibres, not carded, combed or processed
(exl.nyl/po1est./acry/pp) (H.S. Code 5503.90.00);
(145) Artificial staple fibres, of viscose rayon, not carded,
(146) Artificial staple fibres, (exc1. viscose), not carded,
(147) Waste of synthetic fibre, (incl. noi1s, yam waste and
garnetted stock) (H.S. Code 5505.10.00);
(148) Waste of artificial fibre, (incl. noils, yam waste and
garnetted stock) (H.S. Code 5505.20.00);
(149) Synthetic staple fibres, of nylon or other po1yamides,
carded, combed or processed (H.S. Code 5506.10.00);
(150) Synthetic staple fibres, of polyesters, carded, combed or
processed (H.S. Code 5506.20.00);
(151) Acrylic or modacrylic synthetic staple fibres, carded,
combed or processed (H.S. Code 5506.30.00);.
(152) Synthetic staple fibres, nes, carded, combed or processed
(ex1. nyl./po1ester/acry) (H.S. Code 5506.90.00);
(153) Artificial staple fibres, carded, combed or processed for
spinning (H.S. Code 5507.00.00);
(154) Unworked or simply sawn, cleaved or bruted (H.S code
7102.21.00);
(155) Silver bullion (H. S. Codes 7106.91.00, 7106.92.00);
(156) Gold bullion (H. S. Code 7108.12.00, 7108.13.00);
(157) Ferrous products obtained by direct reduction of iron ore
and ... or similar forms (Heading No. 7203);
(158) Ferrous waste and scrap of stainless steel (H. S. Codes
7204.10.00, 7204.21.00, 7204.29.00, 7204.30.00,
7204.41.00, 7204.49.00);
(159) Billet (H.S. Heading code 72.07);
59
(160) Granules and powders, of pig iron, spiegeleisen, iron or
steel (Heading No. 72.05);
(161) Iron and non-alloy steel in ingots or other primary forms
(excluding iron of heading 72.03) (Heading No. 72.06);
(162) M. S. Rod (H.S. Headings 72.13, 72.14, 72.15);
(163) Angles shapes and sections of iron or non-alloy steel
(Heading No. 72.16);
(164) Aircraft Engine (H.S code 8407.10.00);
(165) G-Drive engine (H.S. Codes 8407.90.90, 8408.90.90);
(166) Computer printer (H.S. Code 8443.32.10);
(167) Toner cartridge/Inkjet cartridge for computer printer
(H.S. Code 8443.99.10);
(168) Other parts for computer printer (H.S.Code 8443.99.20);
(169) Electronic cash register (H.S Code 8470.50.00);
(170) Computer and Computer accessories (All H.S.Code of
Heading No. 84.71);
(171) Parts and accessories of Computer (H.S. Code
8473.30.00);
(172) Cellular (Mobile/Fixed wireless) Telephone set (H.S.
Code 8517.12.10);
(173) Modem; Ethernet interface card; computer network
switch, hub and router (H.S.Code 8517.62.30);
(174) Recorded magnetic media for computer software
(H.S.Code 8523.29.12);
(175) Other magnetic media for computers (H.S.Code
8523.29.90);
(176) Recorded optical media for computer software (8523.
40.12);
(177) Optical media for computers (H.S.Code 8523.40.90);
(178) Flash memory card or similar media to be used with
computer (H.S.Code 8523.51.10);
(179) Proximity cards and tags (H.S.Code 8523.59.10);
60
(180) Machineries for telecom sector (H.S. Codes 8517.61.00,
8517.62.10, 8517.62.20, 8525.50.90, and 8525.60.90);
(181) Computer monitor of a kind solely or principally used in
an automatic data processing system of heading 84.71
(H.S. Code 8528.41.00);
(182) Computer monitor size not exceeding 22 inch" (H.S. Code
8528.51.10);
(183) Optical fibre cables (H.S.Code 8544.70.00);
(184) Double decker bus run by compressed natural gas
(CNG) or any bus having a capacity of forty or more
seats run by compressed natural gas (CNG) (H.S. Code
87.02);
(185) Built-up double decker bus, using cng as fuel (H.S. Code
8702.90.11);
(186) Invalid chair (H.S. Code 8713.10.00)];
(187) Aircraft (H.S code 8802.20.00);
(188) Aircraft (H.S code 8802.30.00);
(189) Aircraft (H.S code 8802.40.00);
(190) Aircraft Parts (Heading 88.03) (All H.S codes);
(191) Vessels and other floating structure for breaking up
(H.S. Heading Code 8908.00.00);
(192) Kidney dialysis machine/Haemodialyser (Artificial
Kidney); Baby incubator (H.S code 9018.90.20);
(193) Other instruments and appliances: angiographic. cathetere
wire, guidy cathetere wire, sheath, baloons, stents. (H.S.
Code 9018.90.30);
(194) Other (H.S. Code 9021.29.00);
(195) Artificial joints (H.S. Code 9021.31.00);
(196) Other (H.S. Code 9021.39.00);
(197) Hearing aids, excluding parts and accessories (H.S. Code
9021.40.00);
(198) Specially designed for the use of the blind (H.S. Code
9101.19.10);
61
9101.29.10);
9101.91.10);
9101.99.10);
9102.11.10);
9102.19.10);
9102.21.10);
9102.29.10);
9102.91.10);
9102.99.10);
(208) Computer printers ribbons (H.S. Code 9612.10.10);
(209) Capital machinery enjoying concessionary rate of import
duty;
(210) Triple super phosphates, DAP fertilizer, MOP fertilizer
and NPK fertilizer, ammonium sulfate, potassium
sulfate, magnesium sulfate and solubor (boron);
(211) Spares & equipments mentioned in poultry S.R.O";
(M) wØZxq proviso Gi cwie‡Z© wbæiƒc proviso

cÖwZ¯’vwcZ nB‡e, h_v:-
"Provided further that this rule shall not apply in the case
of import of the following goods from Bhutan:-
(1) Cabbages, Cauliflowers, kohlrabi, kele and similar
edible brassicas, fresh or chilled (All H. S. Code under
Heading No. 07.04);
62
(2) Leguminous vegetables, shelled or unshelled, fresh or
chilled (All H. S. Code under Heading No. 07.08);
(3) Other vegetables fresh or chilled (All H. S. Code under
Heading No. 07.09);
(4) Orange (H.S code 0805.10.10, 0805.10.90);
(5) Apples, pears and quinces, fresh (All H. S. Code under
Heading No. 08.08);
(6) Dried Chillies (H.S code 0904.20.10);
(7) Cardamoms (H.S code 0908.30.10, 0908.30. 90);
(8) Ginger (H.S code 0910.10.10, 0910.10.90);
(9) Gum Resin (H.S code 1301.90.00);
(10) Fruit juice (tinned or bottled) except pineapple juice,
grapefruit (All H. S. Code under Heading No. 20.09);
(11) Boulders (H.S code 2517.10.00);
(12) Dolomite (H.S codes 2518.10.00, 2518.20.00,
2518.30.00);
(13) Gypsum (H.S code 2520.10.00);
(14) Limestone (H.S code 2521.00.00);
(15) Calcium carbonate (H. S. Code 2836. 50.00);
(16) Wood and Timber (All H.S codes under Heading No.
44.03, 44.04, 44.05);
(17) Ferro-silicon: containing by weight more than 55% of
silicon (H. S. Code 7202. 21.00);
(18) Billetes/semi-finished products of iron or non-alloy
steel, NES (H. S. Code 7207. 19.00);
(4) rule 17I Gi proviso Gi “valued at a sum exceeding one lakh
taka” kã¸wj wejyß nB‡e|
(5) rule 24 Gi sub-rule (1aa) Gi ci wbæiƒc b•Zb sub-rule (1aaa)
mwbœ‡ewkZ nB‡e, h_v:-
Ò(1aaa) The return of income required to be filed, by the
assessee other than company, under section 82D of the
63
Ordinance shall be in the following form and shall be
verified in the manner indicated therein:
Form of return of income under the Income-tax

Ordinance, 1984 (Ord. XXXVI OF 1984)
(Return under section 82D) IT-11GAGA
1. Name of the Assessee: .........................................................................

2. Present Address: ..........................................................................
............................................................................
............................................................................
3. Father's/husband's Name: ............. 4. Mother’s Name: ..............
5. Date of Birth: .... 6. Mobile/Telephone: ... 7. e-mail (if any): ....
8. National ID No.......... 9. Nature of Business/Profession: ...........
10. TIN/UTIN: - -
11. (a) Circle: .................... (b) Taxes Zone: ...............................
12. Assessment Year: .......13. Status: Individual/Firm/AOP (please tick)
14. Total income : Tk.
15. Net tax payable : Tk.
16. Tax paid on the basis of this : (a) Amount (in figure) :
return (b) Pay order/challan No:
(c) Date:
Verification
I, ..................….... , father/husband ................…………........

UTIN/TIN: ........................................................... solemnly declare
that to the best of my knowledge and belief the information given in
this return is correct and complete.
Place: .............................
Date : ............................ Signature of the
Assessee
N.B Please see the brief instructions overleaf before filling up the return.
 .......................................................................................................
64
Brief Instructions for calculating income of an individual assessee.
If required, please get help from Income-tax Ordinance, 1984 (Ord.

XXXVI of 1984), and Income Tax Rules, 1984.
Sl Head of Income and Description Amount

No. in Tk.
1. Income from business/profession:
(a) Total sale/receipts/commission (As per section 28):
(b) Total expenses of business or profession (As per
manufacturing/trading/profit-loss accounts) (section
29):
(c) Net profit/income [(a)-(b)]:
2. Rate of tax
In case of business:
Sl No. Capital limit Payable Tax
(a) up to taka 8 lakh Tk. 2,000/-
(b) exceeding taka 8 lakh to taka 10 lakh Tk. 4,000/-
In case profession:
Sl No. Length of profession Payable Tax
(a) up to 5 years Tk. 2,000/-
(b) exceeding 5 years to 10 years Tk. 4,000/-
Income is to be calculated as per existing rate of tax.
3. Net tax payable:
 .......................................................................................................
Acknowledgement Receipt
Serial No. in return register: ................................. Date of
submission of Return: .......................................... Received income
tax return from Mr./Mrs. ................................................ UTIN/TIN
.................................... for the Assessment Year: ................................
Income shown in the return Tk. ...................................... and tax paid
Tk. ...........................................
Signature of
the Deputy Commissioner of
Seal Taxes/Officer in Charge
Circle............., Taxes Zone......."
|
65
(6) rule 38B Gi-
(K) sub-rule (1) Gi "exceeding taka ten lac" kã¸wji ci "or
carrying on profession as a lawyer or a doctor for a period
exceeding ten years" kã¸wj mwbœ‡ewkZ nB‡e;
(L) sub-rule (2) Gi clause (a), (b) I (c) Gi cwie‡Z© wbæiƒc clause
(a) I (b) cÖwZ¯vwcZ nB‡e; h_vt-
"(a) Where an assessee carrying on business-
Sl No. Initial capital investment Rate of
tax
(i) if the initial capital taka two
investment does not exceed thousand;
eight lakh taka;
(ii) if the initial capital taka four
investment exceeds eight thousand;
lakh taka, but does not
exceed ten lakh taka;
(b) Where an assessee carrying on profession as a
lawyer or doctor-
Sl No. Length of profession Rate of
tax
(i) if such profession has been taka two
carried on for a period not thousand;
exceeding five years;
(ii) if such profession has been taka four
carried on for a period thousand;
exceeding five years, but
does not exceed ten years;
(M) sub-rule (3) Gi "a return of income in form B as
prescribed in sub-rule (1) of rule 24" kã¸wj, eY©, msL¨v I
wPý¸wji cwie‡Z© "a return of income in form IT-11GAGA
as prescribed in sub-rule (1aaa) of rule 24" kã¸wj, msL¨v¸wj
I eY©¸wj cÖwZ¯vwcZ nB‡e|
2| Dcwi-D³ ms‡kvabx cÖ¯v e m¤• ‡K© KvnviI †Kvb AvcwË I civgk©

_vwK‡j mswkó e¨w³‡K Dnv, GB cÖÁvcb miKvix †M‡R‡U cÖKv‡ki ZvwiL nB‡Z
66
AbwaK 15 (c‡bi) w`‡bi g‡a¨ wbæ¯^v¶iKvixi wbKU †cuŠQvBevi Rb¨ Aby‡iva
Kiv hvB‡Z‡Q Ges RvZxq ivR¯^ †evW© Dnv we‡ePbvµ‡g cÖ¯v weZ ms‡kvabx P‚ovš
Kwi‡e| D³ mg‡qi g‡a¨ †Kvb civgk© ev AvcwË cvIqv bv †M‡j GBiƒc cÖvK-
cÖKvk P‚ovš cÖKvk ewjqv MY¨ Kiv nB‡e|
RvZxq ivR¯^ †ev‡W©i Av‡`kµ‡g,
[Avwgbyi ingvb]
m`m¨ (AvqKi bxwZ)
67
cwiwkó-12
miKvix †KvlvMv‡i AvqKi Rgvi †¶‡Î
Ki AÂjwfwËK G¨vKvD›U †KvW
AvqKi KZ…©c¶ I Ki`vZv‡ì myweav‡_© miKvix †KvlvMv‡i AvqKi Rgvi †¶‡Î Ki AÂjwfwËK G¨vKvD›U
†KvW b¤î wb‡æ †`qv n‡jvt
Ki AÂ‡ji Dc-Ki Kwgkbvi AvqKi- AvqKi-‡Kv¤• vbx Ab¨vb¨
bvg mì `ßi †Kv¤• vbxmg– n e¨ZxZ wd mg– n
(cÖkvmb) Gi
†Uwj‡dvb b¤î
Ki AÂj-1, XvKv 02-8321390 1-1141-0001-0101 1-1141-0001-0111 1-1141-0001-1876
Ki AÂj-2, XvKv 02-9331968 1-1141-0005-0101 1-1141-0005-0111 1-1141-0005-1876
Ki AÂj-3, XvKv 02-9330552 1-1141-0010-0101 1-1141-0010-0111 1-1141-0010-1876
Ki AÂj-4, XvKv 02-9330865 1-1141-0015-0101 1-1141-0015-0111 1-1141-0015-1876
Ki AÂj-5, XvKv 02-9333145 1-1141-0020-0101 1-1141-0020-0111 1-1141-0020-1876
Ki AÂj-6, XvKv 02-8314025 1-1141-0025-0101 1-1141-0025-0111 1-1141-0025-1876
Ki AÂj-7, XvKv 02-8322040 1-1141-0030-0101 1-1141-0030-0111 1-1141-0030-1876
Ki AÂj-8, XvKv 02-9332351 1-1141-0035-0101 1-1141-0035-0111 1-1141-0035-1876
Ki AÂj-1, PÆMÖvg 031-723116 1-1141-0040-0101 1-1141-0040-0111 1-1141-0040-1876
Ki AÂj-2, PÆMÖvg 031-2515572 1-1141-0045-0101 1-1141-0045-0111 1-1141-0045-1876
Ki AÂj-3, PÆMÖvg 031-728326 1-1141-0050-0101 1-1141-0050-0111 1-1141-0050-1876
Ki AÂj-Lyjbv 041-761983 1-1141-0055-0101 1-1141-0055-0111 1-1141-0055-1876
Ki AÂj-ivRkvnx 0721-775797 1-1141-0060-0101 1-1141-0060-0111 1-1141-0060-1876
Ki AÂj-iscyi 0521-61773 1-1141-0065-0101 1-1141-0065-0111 1-1141-0065-1876
Ki AÂj-wm‡jU 0821-725432 1-1141-0070-0101 1-1141-0070-0111 1-1141-0070-1876
Ki AÂj-ewikvj 0431-72204 1-1141-0075-0101 1-1141-0075-0111 1-1141-0075-1876
e„nr Ki`vZv BDwbU 02-9332010/106 1-1145-0010-0101 1-1145-0010-0111 1-1145-0010-1876
†K›`ªxq Rixc AÂj 02-7174225 1-1145-0005-0101 1-1145-0005-0111 1-1145-0005-1876
68

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MYcÖRvZšx evsjv‡`k miKvi

RvZxq ivR¯^ †evW©

cwicÎ bs-1 (AvqKi)

2010-2011 A_© eQ‡ii ev‡RU Kvh©µ‡gi gva¨‡g

1| 2010-2011 Ki eQ‡ii Rb¨ cÖ‡hvR¨ AvqKi nvit

3| †Kv¤• vbxi †kqvi AwfwnZ g– ‡j¨i ‡P‡q †ekx g– ‡j¨ (wcÖwgqvg)

5| AvqKi Aa¨v‡`k, 1984 Gi section 19A we‡jvct

8| AvqKi Aa¨v‡`k, 1984 Gi section 19BBBB we‡jvct

9| Bangladesh Infrastructure Finance Fund Gi AvIZvq

10| Physical Infrastructure h_vt †mZz ev moK ev d¬vBIfvi ‡_‡K

11| e¨emv ev †ckvi Av‡qi †¶‡Î cviKzBwRU eve` Aby‡gv`b†hvM¨ Li‡Pi

12| cuwy RevRvi msµvš@ weavbt

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18| me©Rbxb ¯^wba©viYx c×wZ‡Z wiUvY© `vwLj msµvš@ weavb ms‡kvab

22| †m›Uªvj B‡›Uwj‡RÝ †mj Gi mv¶¨ cÖgvb MÖn‡Yi ¶gZv cÖ`vb

23| Rvj Ki`vZv mbv³KiY b¤^i (wUAvBGb) e¨env‡ii Rb¨ Rwigvbv/

24| wUAvBGb mb` `vwLj eva¨Zvg– jK msµvš@ wZbwU bZzb weavb

25| Spot assessment msµvš@ weavb [section 184B Ges rule

(3) G c×wZi AvIZvq wba©vwiZ AvqK‡ii cwigvY cieZx© 2wU Ki

26| Kg©KZ©v-Kg©Pvix‡`i cyi¯‹vi msµvš@ [section 184D ms‡kvab]:

27| AvqKi KZ©„c¶‡K AvBb k„sLjv evwnbxmn wewfbœ KZ©„c‡¶i mnvqZv

31| Ki Ae¨vnwZ msµvš@ KwZcq cÖÁvcbt

K‡c©v‡iU mvgvwRK `vwqZ¡ cvj‡bi †¶‡Î m¤• ÖmvwiZ LvZmg– ‡ni

32| ev‡RU Kvh©µg, 2010 Gi AvIZvq AvqKi wewagvjv, 1984 Gi KwZcq

e¨vL¨v|- GB Aby‡” Q‡` Òme‡P‡q Kg DbœZ GjvKv (least developed

Z‡e kZ© _v‡K †h, GBiƒc

Gm,Avi,I bs 269-AvBb/AvqKi/2010|- Income-tax Ordinance, 1984

05| GB cÖÁvc‡bi D‡Ïk¨ mvabK‡í ÔwmwKDwiwURÕ ewj‡Z wmwKDwiwUR GÛ G·‡PÄ

06| GB cÖÁvcb 1 RyjvB 2010 nB‡Z Kvh©Ki nB‡e|

2010 m‡bi 26 bs AvBb

†h‡nZz, wbæewY©Z D‡Ïk¨ ciYK‡í Stamp Act, 1899 (Act II of 1899)

†m‡nZz GZ`&Øviv wbæiƒc AvBb Kiv nBjt—

2010 m‡bi 27 bs AvBb

†h‡nZz, wbæewY©Z D‡Ïk¨mgn ciYK‡í Income-tax Ordinance, 1984

Gm,Avi,I bs 263-AvBb/AvqKi/2010|-Income-tax Ordinance, 1984

Gm,Avi,I bs 264-AvBb/AvqKi/2010|-Income-tax Ordinance, 1984

Gm,Avi,I bs 265-AvBb/AvqKi/2010|-Income-tax Ordinance, 1984

Gm,Avi,I bs 266-AvBb/AvqKi/2010|- Income-tax Ordinance, 1984

(Av) Aby‡” Q` 4 wbæiƒc cÖwZ¯vwcZ nB‡e, h_v:-

Gm,Avi,I bs 267-AvBb/AvqKi/2010|- Income-tax Ordinance, 1984

Gm,Avi,I bs 268-AvBb/AvqKi/2010|- Income-tax Ordinance, 1984

2| Bnv 1jv RyjvB, 2010 ZvwiL nB‡Z Kvh©Ki nB‡e|

Gm,Avi,I bs 270-AvBb/AvqKi/2010|-Income-tax Ordinance, 1984

(1) weï× cvwb e¨e¯vcbv Kvh©µ‡g wb‡qvwRZ cÖwZôv‡b cÖ`Ë Aby`vb;

(M) wØZxq proviso Gi cwie‡Z© wbæiƒc proviso

Form of return of income under the Income-tax

1. Name of the Assessee: .........................................................................

I, ..................….... , father/husband ................…………........

If required, please get help from Income-tax Ordinance, 1984 (Ord.

Sl Head of Income and Description Amount

2| Dcwi-D³ ms‡kvabx cÖ¯v e m¤• ‡K© KvnviI †Kvb AvcwË I civgk©

RvZxq ivR¯^ †ev‡W©i Av‡`kµ‡g,

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MYcÖRvZšx evsjv‡`k miKvi

†h‡nZz, wbæewY©Z D‡Ïk¨ ciYK‡í Stamp Act, 1899 (Act II of 1899)

†h‡nZz, wbæewY©Z D‡Ïk¨mgn ciYK‡í Income-tax Ordinance, 1984

(Av) Aby‡” Q` 4 wbæiƒc cÖwZ¯vwcZ nB‡e, h_v:-

(1) weï× cvwb e¨e¯vcbv Kvh©µ‡g wb‡qvwRZ cÖwZôv‡b cÖ`Ë Aby`vb;

2| Dcwi-D³ ms‡kvabx cÖ¯v e m¤• ‡K© KvnviI †Kvb AvcwË I civgk©