!ç~§!ê˛
≤Èϟ¿y_Ó˚
FREQUENTLY ASKED
QUESTIONS (FAQ) ON GST
1
Ù%áÓ¶˛
2016 §yˆÏ°Ó˚ 8•z ˆ§ˆÏ≤Wz¡∫Ó˚ 101ï˛Ù §Ç!Óôyl §ÇˆÏ¢yôl G 15•z
ˆ§ˆÏ≤Wz¡∫Ó˚ !ç~§!ê˛ Ü˛yí˛z!™°ÈüÈ~Ó˚ !ÓK˛!Æ çy!Ó˚ •GÎ˚yÓ˚ §ˆÏD §ˆÏD ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å!ç~§!ê˛ä ≤ÃîÎ˚ˆÏlÓ˚ ˛õÌ §%àÙ •ˆÏÎ˚ˆÏSÈ– §Ó˚ܲyÓ˚ 2017
§yˆÏ°Ó˚ 1°y ~!≤ð ˆÌˆÏܲ ~•z ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å!ç~§!ê˛ä åÎy
˛õˆÏÓ˚y«˛ ܲˆÏÓ˚Ó˚ ˆ«˛ˆÏe ~ï˛yÓÍ §ÓˆÏã˛ˆÏÎ˚ Óí˛¸ §ÇflÒyÓ˚ä ã˛y°% ܲÓ˚ˆÏï˛ xy@˝Ã•#–
ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ ˛õˆÏÓ˚y«˛ ܲÓ˚ !Ó˲yˆÏàÓ˚ §Ó˚ܲy!Ó˚ xyÙ°y G ~ܲ•z
§yˆÏÌ ÓƒÓ§yÎ˚# Ù•°ˆÏܲ !ç~§!ê˛ ÓƒÓfliy §¡õˆÏܲ≈ ôyÓ˚îy ˆòGÎ˚yñ ~•z
ÓƒÓfliyÓ˚ ˛õk˛!ï˛ G ≤ÃܲÓ˚ˆÏîÓ˚ !ӣψÏÎ˚ çylyˆÏlyÓ˚ ܲyç!ê˛ ~•z Ù%•)ˆÏï˛≈ xlƒï˛Ù
§Ó≈y!ôܲ =Ó˚&c˛õ)î≈ °«˛ƒ–
!§!Ó•z!§ÈüÈÓ˚ xô#lfli lƒy¢ly° xܲyˆÏò!Ù xÊ˛ ܲyfiê˛Ù‰§ñ ~:y•zç xƒyu˛
lyÓ˚ˆÏܲy!ê˛Ü˛‰§ ålƒyˆÏ§lä ˛õˆÏÓ˚y«˛ ܲÓ˚ §Çe´yhs˝ !ӣψÏÎ˚ ò«˛ï˛y Ó,!k˛ ܲÓ˚yˆÏlyÓ˚
¢#£Ï≈ ≤Ã!¢«˛î ˆÜ˛w ~ÓÇ ˆÜ˛w#Î˚ G Ó˚yçƒ §Ó˚ܲy!Ó˚ ܲÙ≈ã˛yÓ˚#ˆÏòÓ˚ !ç~§!ê˛
§Çe´yhs˝ ≤Ã!¢«˛ˆÏîÓ˚ çlƒ lƒyˆÏ§lÈüÈˆÜ˛ òy!Î˚c ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– lƒyˆÏ§l
~•z Ù%•)ˆÏï˛≈ ≤ÃyÎ˚ 60ñ000 ˆÜ˛w#Î˚ G Ó˚yçƒ §Ó˚ܲy!Ó˚ ܲÙ≈#ˆÏòÓ˚ ò«˛ï˛y
Ó,!k˛Ó˚ çlƒ ≤Ã!¢«˛î ˆòGÎ˚yÓ˚ ܲyç!ê˛ Ü˛ˆÏÓ˚ ã˛ˆÏ°ˆÏSÈó ~Ó˚ °«˛ƒ !ç~§!ê˛
ã˛y°% •GÎ˚yÓ˚ §ÙÎ˚ ~•z §Ó˚ܲy!Ó˚ ܲÙ≈#Ó˚y ˆÎl ~•z §Çe´yhs˝ !ӣψÏÎ˚ ΈÏÌ‹T
xÓ!•ï˛ ÌyˆÏܲl– •z!ï˛ÙˆÏôƒ•z lƒyˆÏ§l §yÓ˚y ˆòˆÏ¢ ï,˛îÙ)° hflψÏÓ˚ ≤Ã!¢«˛î
ˆòGÎ˚yÓ˚ çlƒ ≤ÃyÎ˚ 2000 ≤Ã!¢«˛Ü˛ ˆÓˆÏSÈ !lˆÏÎ˚ˆÏSÈ– §ÙˆÏÎ˚Ó˚ x˲yˆÏÓ
Üœ˛y§Ó˚&Ù ≤Ã!¢«˛î SÈyí˛¸yG lƒyˆÏ§l í˛zߨï˛ï˛Ó˚ ≤ÃÎ%!_´ ˆÎÙl ˲yã%˛≈Î˚y° Üœ˛y§Ó˚&Ù
~ÓÇ •zÈüÈ!¢«˛y Ù!í˛í˛z°ÈüÈ~Ó˚ ÙyôƒˆÏÙ ≤Ã!¢«˛ˆÏîÓ˚ ˆ«˛e!ê˛ !Óhfl,Ïï˛ Ü˛Ó˚yÓ˚
˛õ!Ó˚ܲ“ly !lˆÏÎ˚ˆÏSÈ– ~•z ܲÙ≈ܲyˆÏ[˛ ≤Ã!¢«˛î G Ùï˛ xyòyl≤Ãòyl x!ôˆÏÓ¢l
ã˛°yܲy°#l ˆÎ §Ó ≤ß¿ G ≤çˆÏDÓ˚ xÓï˛yÓ˚îy ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ï˛yÓ˚ í˛z˛õÓ˚
2
!˲!_ ܲˆÏÓ˚ lƒyˆÏ§l ≤Ã!¢«˛ˆÏîÓ˚ í˛z˛õܲÓ˚îÓ˚*ˆÏ˛õ FAQ åFrequently Asked
QuestionsäÈüÈ~Ó˚ ~ܲ!ê˛ §Çܲ°l ˜ï˛!Ó˚ ܲˆÏÓ˚ˆÏSÈ ˆÎ!ê˛ §Ó˚ܲy!Ó˚ ܲÙ≈ã˛yÓ˚#
~ÓÇ çl§yôyÓ˚îˆÏܲ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zl (Model GST Law)
~ÓÇ ~Ó˚ á%Ñ!ê˛ly!ê˛ Ó%V˛ˆÏï˛ §y•y΃ ܲÓ˚ˆÏÓ– ~•z FAQÈüÈ~Ó˚ ≤Ã›ï˛ G
˛õÎ≈yˆÏ°yã˛ly ܲˆÏÓ˚ˆÏSÈl ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ xy!ôܲy!Ó˚ܲÓ,®– ˆÎ§Ó
xy!ôܲy!Ó˚Ü ~•z ˛õ%!hflÏܲy!ê˛ ≤Ã›ï˛ Ü˛Ó˚yÓ˚ ܲyˆÏç xÇ¢@˝Ã•î ܲˆÏÓ˚ˆÏSÈl xy!Ù
ï˛ÑyˆÏòÓ˚ ~ÓÇ lƒyˆÏ§lüÈˆÜ˛ ~•z ≤ÈÏã˛‹TyÓ˚ çlƒ x!˲l®l çyly•z–
xy!Ù !l!Ÿã˛ï˛ 24!ê˛ !ӣψÏÎ˚Ó˚ í˛z˛õÓ˚ 500ÈüÈÓ˚ x!ôܲ ≤ß¿ §¡∫!°ï˛ ~•z
FAQ §Çܲ°l!ê˛ ~ܲ!ê˛ Ü˛yÎ≈ܲyÓ˚# í˛z˛õܲÓ˚îÓ˚*ˆÏ˛õ ˛õîƒ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ (GST)
§Çe´yhs˝ çylyÓ˚ !Ó£ÏÎ˚=!° ܲÓ˚ xy!ôܲy!Ó˚ܲñ ÓƒÓ§yÎ˚# Ù•° ~ÓÇ çlàˆÏîÓ˚
ÙˆÏôƒ SÈ!í˛¸ˆÏÎ˚ ˆòˆÏÓ– •z!ï˛ÙˆÏôƒ §Ó≈§yôyÓ˚ˆÏîÓ˚ çlƒ ≤Ãܲy!¢ï˛ xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy xy•zlÈüÈ~Ó˚ (Model GST Law)üÈ~Ó˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ~•z
≤ÃÌÙ §ÇflÒÓ˚î!ê˛ ˜ï˛!Ó˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– ˛õÓ˚Óï˛≈# §ÙˆÏÎ˚ xy•zl ≤ÃîÎ˚l ~ÓÇ
!Ó!ô !lô≈yÓ˚ˆÏîÓ˚ §yˆÏÌ §yˆÏÌ lƒyˆÏ§l ~•z FAQ §ÇflÒÓ˚ˆÏî ≤ÈÏÎ˚yçl#Î˚
˛õ!Ó˚Óï˛≈l !lˆÏÎ˚ xy§ˆÏÓ–
ly!çÓ ¢y•
ˆã˛Î˚yÓ˚Ùƒylñ !§!Ó•z!§
3
!Ó £Ï Î˚ §) !ã˛
Ù%áÓ¶˛
~Ñ˛òãˆÏÓ˚ ˛ôíƒ ˛ô!Ó˚ˆÏ°ÏÓy Ñ˛Ó˚ S!ã~¢!›˛V 6
Overview of Goods and Services Tax (GST)
ˆú!¶˛ ïyÎ≈ Ñ˛Ó˚y ~ÓÇ Ñ˛Ó˚ ˆÌˆÏÑ˛ xÓƒy£!ì˛ 17
Levy of and Exemption from Tax
ˆÓ˚!ãˆÏfi›˛∆üò 22
Registration
¢Ó˚ÓÓ˚yˆÏ£Ó˚ xÌ≈ ~ÓÇ ¢%ˆÏÎyÜ 33
Meaning & Scope of Supply
¢Ó˚ÓÓ˚yˆÏ£Ó˚ ¢õÎ˚ 37
Time of Supply
!ã~¢!›˛ˆÏì˛ õ)úƒ!òï≈yÓ˚í 41
Valuation in GST
!ã~¢!›˛ Ñ˛Ó˚ ≤Ãîyò 45
GST Payment of Tax
£zˆÏúQ…!òÑ˛ Ñ˛õy¢≈ 52
Electronic Commerce
ãÓÈÙÈÁÎ˚yÑ≈˛ 57
Job Work
£zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ 60
Input Tax Credit
!ã~¢!›˛ÈÙÈˆì˛ £zò˛ô%›˛ ˛ô!Ó˚ˆÏ°ÏÓy Ó^˘›˛òÑ˛yÓ˚#Ó˚ ïyÓ˚íy 70
Concept of Input Service Distributor in GST
!Ó˚ê˛yl≈ ˛õk˛!ï˛ G •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ Ùƒy!ã˛Ç 74
Return Process and Matching of Input Tax Credit
4
ܲÓ˚ !lô≈yÓ˚î ~ÓÇ x!í˛ê˛ 82
Assessment & Audit
!Ó˚Ê˛yu˛ 89
Refunds
!í˛Ùƒyu˛§ xƒyu˛ !Ó˚ܲ˲y!Ó˚ 94
Demands & Recovery
!ç~§!ê˛ˆÏï˛ xy!˛õ°ñ !Ó˚!˲í˛z ~ÓÇ !Ó˚!˲¢l 100
Appeals, Review & Revision in GST
x!@˝ÃÙ !Óôyl 107
Advance Ruling
!l‹õ!_ ܲ!Ù¢l 112
Settlement Commission
õ!Ó˚ò¢≈lñ ï˛Õ‘y!¢ñ xyê˛Ü˛ ~ÓÇ ˆ@˝ÃÆyÓ˚ 118
Inspection, Search, Seizure & Arrest
x˛õÓ˚yô ~ÓÇ ò[˛ñ ÙyÙ°y Ó˚&ç% ܲÓ˚y ~ÓÇ §ÙˆÏV˛yï˛y 132
Offences & Penalties, Prosecution & Compounding
xy•z!ç~§!ê˛ xy•zl ~ܲlçˆÏÓ˚ 142
Overview of the IGST Act
˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl 146
Place of Supply of Goods and Services
!ç~§!ê˛ ˆ˛õyê≈˛yˆÏ° Ê˛rê˛ÈüÈ~[˛ ܲyÎ≈˛õk˛!ï˛ 152
Front-end Business Process on GST Portal
xhs˝Ó≈ï˛≈#ܲy°#l !Ó!ôÓƒÓfliy 164
Transitional Provisions
!í˛§ˆÏÜœ˛ÙyÓ˚
~•z ≤Èϟ¿y_Ó˚ ÷ô%Ùye ≤Ã!¢«˛î G xyˆÏ°yã˛lyÓ˚ í˛zˆÏjˆÏ¢ƒ ≤Ãܲy!¢ï˛– ~•z ˛õ%!hflÏܲyÎ˚ ≤Ãܲy!¢ï˛ ï˛Ìƒy!ò ÷ô%•z ~ܲ §yôyÓ˚î Ó˚*˛õˆÏÓ˚áy
ˆòGÎ˚yÓ˚ çlƒñ xy•z!l ˛õÓ˚yÙ¢≈ Óy Ùï˛ !•ˆÏ§ˆÏÓ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ lÎ˚– !Ó¢ˆÏò çylyÓ˚ çlƒ Ù)° xyò¢≈ !ç~§!ê˛ xy•zl o‹TÓƒ–
5
1
~ܲlçˆÏÓ˚ ˛õîƒ˛ õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å!ç~§!ê˛ä
OVERVIEW OF GOODS AND SERVICES TAX åGSTä
≤Ã1≠ !ç~§!ê˛ åGSTä !Ó£ÏÎ˚!ê˛ !ܲ⁄
í˛z≠ ~!ê ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy˛ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ åconsumptionä í˛z˛õÓ˚ àhs˝Óƒ!˲!_ܲ ܲÓ˚
(destination based tax)– ≤ÃhflÏyÓly xl%ÎyÎ˚# í˛zͲõyòܲ ˆÌˆÏܲ ÷Ó˚& ܲˆÏÓ˚ x!hs˝Ù
ÓƒÓ•yÓ˚ܲyÓ˚# (last consumer) ˛õÎ≈hs˝ ~!ê˛ §Ü˛° ôyˆÏ˛õ xyòyˆÏÎ˚Ó˚ ܲÌy Ó°y •ˆÏÎ˚ˆÏSÈ–
ˆÜ˛ylG !ӈϢ£Ï ôyˆÏ˛õ ܲÓ˚ÈüÈ~Ó˚ ˆ«˛ˆÏe !ë˛Ü˛ xyˆÏàÓ˚ ôyˆÏ˛õ ˆòGÎ˚y ܲÓ˚üÈ~Ó˚ ˛õ!Ó˚Ùyî
ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ àîƒ •ˆÏÓ– §ÇˆÏ«˛ˆÏ˛õ Ó°ˆÏï˛ •Î˚ ≤Ã!ï˛!ê˛ ôyˆÏ˛õ ˆÎ Ù)°ƒ åvalueä Î%_´
•ˆÏÓ ÷ô% ï˛yÓ˚ í˛z˛õˆÏÓ˚ ܲÓ˚ !òˆÏï˛ •ˆÏÓ ~ÓÇ x!hs˝Ù ÓƒÓ•yÓ˚ܲyÓ˚#ˆÏܲ åfinal consumerä
ܲÓ˚ÈüÈ~Ó˚ ˲yÓ˚ Ó•l ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã2≠ ÓƒÓ•yÓ˚ÈüÈ~Ó˚ í˛z˛õÓ˚ àhs˝Óƒ!˲!_ܲ ܲÓ˚ Ó°ˆÏï˛ !ë˛Ü˛ ܲ# ˆÓyV˛yˆÏly •ˆÏFSÈ⁄
í˛z≠ ˆÎ fliyˆÏl ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•*ï˛ åconsumedä •ˆÏÓ åÎyˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliylG Ó°y •ˆÏÓä ˆ§•z xMÈ˛ˆÏ°Ó˚ ܲï,˛≈˛õˆÏ«˛Ó˚ áyˆÏï˛ Ü˛Ó˚ çÙy •ˆÏÓ–
≤Ã3≠ Óï˛≈Ùyl ܲÓ˚=!°Ó˚ ˆÜ˛yl ˆÜ˛yl!ê˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xhs˝Ë%˛≈_´ •ˆÏÓ ÓˆÏ°
≤ÃhflÏyÓ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠1ä Óï˛≈ÙyˆÏl ˆÜ˛w myÓ˚y ôyÎ≈ G xyòyÎ˚Ü,˛ï˛
ܲä Central Excise Duty
áä Duties of Excise [Medicinal and Toilet Preparations]
6
àä
âä
.ä
ã˛ä
SÈä
çä
2ä
ܲä
áä
àä
âä
.ä
ã˛ä
SÈä
çä
V˛ä
Additional Duties of Excise (goods of special importance)
Additional Duties of Excise (textile and textile products)
Additional Duties of Customs (commonly knowns as CVD)
Special Additional Duty of Customs (SAD)
Service Tax
Goods ~ÓÇ Service SupplyüÈ~Ó˚ §yˆÏÌ ç!í˛¸ï˛ Central Surcharge ~ÓÇ
Cess.
Ó˚yˆÏçƒÓ˚ ˆÎ ܲÓ˚=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xhs˝Ë%˛≈_´ •ˆÏÓ≠
State VAT
Central Sales Tax
Luxury Tax
Entry Tax (all forms)
Entertainment and Amusement Tax åÓƒ!ï˛e´Ù fliyl#Î˚ ≤ây§l (local
bodies) myÓ˚y ôyÎ≈ ܲÓ˚)
!ÓK˛y˛õˆÏlÓ˚ í˛z˛õÓ˚ ôyÎ≈ ܲÓ˚
Purchase Tax
Lottery, Betting ~ÓÇ Gambling í˛z˛õÓ˚ Tax
Goods ~ÓÇ Service SupplyüÈ~Ó˚ §yˆÏÌ ç!í˛¸ï˛ State Surcharge ~ÓÇ
Cess
ˆÜ˛wñ Ó˚yçƒ ~ÓÇ fliyl#Î˚ ≤ây§l (Local Body) ˆÎ§Ó ܲÓ˚ñ ˆ§§ ~ÓÇ §yÓ˚ã˛yç≈
ôyÎ≈ ܲˆÏÓ˚ !ç~§!ê˛ Ü˛yí˛z!™° ˆ§=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xhs˝Ë%˛≈_´ ܲÓ˚yÓ˚ çlƒ
ˆÜ˛w G Ó˚y烈Ïܲ §%˛õy!Ó˚¢ ܲÓ˚ˆÏÓ–
≤Ã4≠ í˛zˆÏÕ‘!áï˛ Ü˛Ó˚=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ ܲÓ˚yÓ˚ çlƒ ˆÜ˛yl
l#!ï˛ @˝Ã•î ܲÓ˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ ˆÜ˛wñ Ó˚yçƒ ~ÓÇ fliyl#Î˚ ≤ây§l myÓ˚y ôyÎ≈ ܲÓ˚y lyly ܲÓ˚ñ ~ÓÇ ˆ°!˲ÈüÈÓ˚ !ç~§!ê˛ÈüÈÓ˚
ÙˆÏôƒ xhs˝Ë%˛≈_´ •GÎ˚yÓ˚ §Ω˛yÓly á%Ñ!ê˛ˆÏÎ˚ ˆòáy •ˆÏÎ˚ˆÏSÈ– ~ˆÏòÓ˚ !ã˛!•´ï˛ ܲÓ˚yÓ˚ §ÙÎ˚
!l¡¨!°!áï˛ l#!ï˛=!°Ó˚ ܲÌy ÙyÌyÎ˚ Ó˚yáy •ˆÏÎ˚ˆÏSÈ üüüÈ
1ä ˆÎ §Ó ܲÓ˚ xhs˝Ë%˛≈_´ •ˆÏÓ ˆ§=!° ˆÎl ˛õîƒ !ܲÇÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•ÈüÈ~Ó˚
ˆ«˛ˆÏe ≤ÈÏÎyçƒ ˛õˆÏÓ˚y«˛ ܲˆÏÓ˚Ó˚ ˜Ó!¢‹Tƒ xl%ÎyÎ˚# •Î˚–
2ä ˆÎ§Ó Ü˛Ó˚ Óy ˆ°!˲ xhs˝Ë%˛≈_´ •ˆÏÓ ˆ§=!° ˆÎl ~Ùl ~ܲ !Ó!lÙÎ˚ ¢,C°ÈüÈ~Ó˚
7
xÇ¢ •Î˚ ˆÎ ¢,CˆÏ°Ó˚ ~ܲ≤ÃyˆÏhs˝ ÌyܲˆÏÓ xyÙòy!l˘í˛zͲõyòl˘˛õîƒ í˛zͲõyòl Óy
˛õ!Ó˚ˆÏ£ÏÓy ˆòGÎ˚yñ ~ÓÇ xlƒ≤ÃyˆÏhs˝ ÌyܲˆÏÓ ˛õîƒ !ܲÇÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ÓƒÓ•yÓ˚–
3ä xhs˝Ë%˛≈!_´Ü˛Ó˚ˆÏîÓ˚ òÓ˚&î xhs˝/Ó˚yçƒ ~ÓÇ xyhs˝/Ó˚yçƒ hflψÏÓ˚ ܲÓ˚ÈüÈ~Ó˚ ˆe´!í˛ê˛ÈüÈ~Ó˚
ôyÓ˚y ˆÎl Óyôy≤ÃyÆ ly •Î˚– ˆÎ§Ó ܲÓ˚ñ ˆ°!˲ ~ÓÇ !Ê˛ §Ó˚y§!Ó˚ ˛õîƒ Óy
˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ §yˆÏÌ ç!í˛¸ï˛ lÎ˚ ˆ§=!° !ç~§!ê˛ÈüÈÓ˚ xhs˝Ë%˛≈_´ •GÎ˚y
í˛z!ã˛ï˛ lÎ˚–
4ä ˆÜ˛w ~ÓÇ Ó˚yçƒ í˛z˲ˆÏÎ˚Ó˚ xyˆÏÎ˚Ó˚ ˆ«˛ˆÏe lƒy΃ï˛y xylyÓ˚ ˆã˛‹Ty ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã5≠ ˆÜ˛yl ˆÜ˛yl !ç!l§ !ç~§!ê˛ÈüÈÓ˚ xyGï˛yÓ˚ Óy•zˆÏÓ˚ Ó˚yáyÓ˚ ≤ÃhflÏyÓ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ Ùyl%ˆÏ£ÏÓ˚ çlƒ ≤Ã›ï˛ Ùòñ ˆ˛õˆÏê˛∆y!°Î˚yÙ ˛õîƒ ˆÎÙl xˆÏ¢y!ôï˛ ˆ˛õˆÏê˛∆y!°Î˚yÙñ
ˆÙyê˛Ó˚ !flõ!Ó˚ê˛ åˆ˛õê˛∆°äñ •y•z !flõí˛ !í˛ˆÏç°ñ ≤ÃyÜ,˛!ï˛Ü˛ àƒy§ñ Aviation turbine fuel
~ÓÇ •zˆÏ°!Q…!§!ê˛–
≤Ã6≠ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ ˛õÓ˚ í˛z˛õˆÏÓ˚ í˛zˆÏÕ‘!áï˛ oÓƒ=!°Ó˚ çlƒ ܲÓ˚ ÓƒÓfliy ܲ#
•ˆÏÓ⁄
í˛≠ í˛zˆÏÕ‘!áï˛ oÓƒ=!°Ó˚ çlƒ Óï˛≈Ùyl ܲÓ˚ ÓƒÓfliy å˲ƒyê˛ ~ÓÇ ˆÜ˛w#Î˚ í˛zͲõyò ÷ÕÒ Óy
Central Excise dutyä ã˛y°% ÌyܲˆÏÓ–
≤Ã6≠ !ç~§!ê˛ ã˛y°% •ˆÏ° ï˛yÙyܲ G ï˛yÙyܲçyï˛ oˆÏÓƒÓ˚ ˆ«˛ˆÏe ܲ# •ˆÏÓ⁄
í˛z≠ ï˛yÙyܲ G ï˛yÙyܲçyï˛ oÓƒ !ç~§!ê˛ ÓƒÓfliyÓ˚ xhs˝Ë%˛≈_´ •ˆÏÓ– ~ܲ•z §yˆÏÌ ˆÜ˛w#Î˚
§Ó˚ܲyˆÏÓ˚Ó˚ ~ˆÏòÓ˚ í˛z˛õÓ˚ ˆÜ˛w#Î˚ í˛zͲõyò ÷ÕÒ ôyÎ≈ ܲÓ˚yÓ˚ «˛Ùï˛y ÌyܲˆÏÓ–
≤Ã7≠ ܲ# ôÓ˚ˆÏlÓ˚ !ç~§!ê˛ ã˛y°% ܲÓ˚yÓ˚ ≤ÃhflÏyÓ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ ܲÙl ê˛ƒy: ˆÓ§ åxÌ≈yÍ ~ܲ•z ܲÓ˚!˲!_äÈüÈ~Ó˚ í˛z˛õÓ˚ ˆÜ˛w G Ó˚yçƒ myÓ˚y ôyÎ≈ ˜mï˛
(dual) !ç~§!ê˛ ã˛y°% •ˆÏÓ– ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ xhs˝/Ó˚yçƒ åintra-state) §Ó˚ÓÓ˚y•üÈ~Ó˚
í˛z˛õÓ˚ ˆÜ˛w ˆÎ !ç~§!ê˛ ˆlˆÏÓ ï˛yˆÏܲ ˆÜ˛w#Î˚ !ç~§!ê˛ Óy !§!ç~§!ê˛ Ó°y •ˆÏÓ ~ÓÇ
~•z ~ܲ•z §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ Ó˚yçƒ Îy ôyÎ≈ ܲÓ˚ˆÏÓ ï˛yˆÏܲ Ó˚yçƒ !ç~§!ê˛ Óy ~§!§!ç~§!ê˛
Ó°y •ˆÏÓ– ~ܲ•z˲yˆÏÓ ≤Ã!ï˛!ê˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ xyhs˝/Ó˚yçƒ åinter-state) §Ó˚ÓÓ˚yˆÏ•Ó˚
ˆ«˛ˆÏe ˆÜ˛w §Ç•ï˛ åIntegrated) !ç~§!ê˛ Óy xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚ˆÏÓ G ï˛yÓ˚
8
ï˛òyÓ˚!ܲ ܲÓ˚ˆÏÓ–
≤Ã8≠ ˜mï˛ !ç~§!ê˛ ˆÜ˛l ≤ÈÏÎ˚yçl⁄
í˛z/ ˲yÓ˚ï˛ ~ܲ!ê˛ Î%_´Ó˚y‹T…#Î˚ ˆò¢ ˆÎáyˆÏl ˆÜ˛w ~ÓÇ Ó˚yçƒ í˛z˲Î˚ˆÏܲ•z ÎÌyÎÌ xy•zl
≤ÃîÎ˚ˆÏlÓ˚ ÙyôƒˆÏÙ Ü˛Ó˚ ôyÎ≈ G xyòyÎ˚ ܲÓ˚yÓ˚ «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– ~•z ò%•z hflψÏÓ˚Ó˚
§Ó˚ܲyÓ˚ˆÏܲ•z §Ç!Óôyl xl%ÎyÎ˚# !l!ò≈‹T !ܲS%È òy!Î˚c ˛õy°l ܲÓ˚ˆÏï˛ •Î˚ ~ÓÇ ~çlƒ
§¡õˆÏòÓ˚ ≤ÈÏÎ˚yçl– ˆ§•z ܲyÓ˚ˆÏî §Ç!ÓôyˆÏl ˆÎ xy!Ì≈ܲ Î%_´Ó˚y‹T…#Î˚ï˛yÓ˚ ܲÌy Ó°y
•ˆÏÎ˚ˆÏSÈ ˜mï˛ !ç~§!ê˛ ï˛yÓ˚ §yˆÏÌ §D!ï˛˛õ)î≈–
≤Ã9≠ ˆÜ˛yl ܲï,˛≈˛õ«˛ !ç~§!ê˛ ôyÎ≈ ܲÓ˚ˆÏÓ G ï˛yÓ˚ ï˛òyÓ˚!ܲ ܲÓ˚ˆÏÓ⁄
í˛z≠ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚y G ï˛yÓ˚ ï˛òyÓ˚!ܲÓ˚ òy!Î˚c ÌyܲˆÏÓ ˆÜ˛w#Î˚
§Ó˚ܲyˆÏÓ˚Ó˚ñ xlƒ!òˆÏܲ ~§!ç~§!ê˛ ôyÎ≈ ܲÓ˚y G ï˛yÓ˚ ï˛òyÓ˚!ܲÓ˚ òy!Î˚c ÌyܲˆÏÓ Ó˚yçƒ
§Ó˚ܲyˆÏÓ˚Ó˚–
≤Ã10≠ §y¡±!ï˛Ü˛Ü˛yˆÏ° !ç~§!ê˛ÈüÈÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ ˆÜ˛l ˲yÓ˚ˆÏï˛Ó˚ §Ç!Óôyl §ÇˆÏ¢yôl
ܲÓ˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ Óï˛≈ÙyˆÏl §Ç!ÓôyˆÏl ˆÜ˛w G Ó˚yˆÏçƒÓ˚ xy!Ì≈ܲ «˛Ùï˛y (fiscal power) §%!l!ò≈‹TÓ˚*ˆÏ˛õ
!ã˛!•´ï˛ ~ÓÇ ≤ÃyÎ˚ ˆÜ˛yˆÏly ˆ«˛ˆÏe•z ~•z ~!_´Î˚yˆÏÓ˚Ó˚ §Ùy˛õï˛l (overlapping) •Î˚ ly–
ˆÜ˛ˆÏwÓ˚ •yˆÏï˛ ˆÎÙl ˛õîƒ í˛zͲõyòˆÏlÓ˚ í˛z˛õÓ˚ ܲÓ˚ ôyÎ≈ ܲÓ˚yÓ˚ «˛Ùï˛y xyˆÏSÈ åÓƒ!ï˛e´Ù
Ùòñ xy!Ê˛Ùñ lyÓ˚ˆÏܲy!ê˛Ü˛äñ xlƒ!òˆÏܲ ˛õîƒ !Ó!e´Ó˚ í˛z˛õÓ˚ Ó˚yˆÏçƒÓ˚ ܲÓ˚ Ó§yˆÏlyÓ˚
«˛Ùï˛y xyˆÏSÈ– xyhs˝/Ó˚yçƒ ˛õîƒ !Ó!e´Ó˚ í˛z˛õÓ˚ ˆÜ˛ˆÏwÓ˚ ܲÓ˚ Ó§yˆÏlyÓ˚ çyÎ˚ày xyˆÏSÈ
åˆÜ˛w#Î˚ !Óe´Î˚ ܲÓ˚ä !ܲv ~•z ܲÓ˚ Ó˚yçƒ §Ç@˝Ã• ܲˆÏÓ˚ ~ÓDz õ%ˆÏÓ˚yê˛y•z !lˆÏçÓ˚ ܲyˆÏSÈ
ˆÓ˚ˆÏá ˆòÎ˚– ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe ~ܲÙye ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ôyÎ≈ ܲÓ˚yÓ˚
«˛Ùï˛y xyˆÏSÈ–
!ç~§!ê˛ ã˛y°% ܲÓ˚yÓ˚ çlƒ §Ç!Óôyl §ÇˆÏ¢yôˆÏlÓ˚ ≤ÈÏÎ˚yçl !SÈ° ÎyÓ˚ myÓ˚y ˆÜ˛w G
Ó˚yçƒ í˛z˲ˆÏÎ˚•z ~•z ܲÓ˚ ôyÎ≈ G §Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚– ~•z ܲyÓ˚ˆÏî §¡±!ï˛ Ë˛yÓ˚ï˛#Î˚
§Ç!ÓôyˆÏl 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 myÓ˚y §ÇˆÏ¢yôl xyly •ˆÏÎ˚ˆÏSÈ– Óï˛≈ÙyˆÏl
§Ç!ÓôyˆÏlÓ˚ 246~ ôyÓ˚yÎ˚ ˆÜ˛w G Ó˚yçƒ í˛z˲Î˚ˆÏܲ•z ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ôyÎ≈ ܲÓ˚y G
§Ç@˝Ã• ܲÓ˚yÓ˚ «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ–
≤Ã11≠ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓyñ §Çe´yhs˝ ˆÜ˛ylG !Ó!lÙˆÏÎ˚Ó˚ (transaction) í˛z˛õÓ˚ ܲ#˲yˆÏÓ
9
~ܲ•z§yˆÏÌ ˆÜ˛w#Î˚ !ç~§!ê˛ å!§!ç~§!ê˛ä ~ÓÇ Ó˚yçƒ !ç~§!ê˛ å~§!ç~§!ê˛) Ó§yˆÏly
•ˆÏÓ⁄
í˛z≠ ܲÓ˚Ù%_´ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy !ç~§!ê˛ÈüÈÓ˚ xyGï˛yÓ˚ Óy•zˆÏÓ˚ Ìyܲy ˛õîƒ ~ÓÇ ≤ÃhflÏy!Óï˛
≤ÃyÓ˚!Ω˛Ü˛ §#ÙyÓ˚ (threshold limit) l#ˆÏã˛ Ìyܲy !Ó!lÙÎ˚ SÈyí˛¸y ≤Ã!ï˛!ê˛ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ~ܲ•z §yˆÏÌ ˆÜ˛w#Î˚ !ç~§!ê˛ ~ÓÇ Ó˚yçƒ !ç~§!ê˛ ôyÎ≈ ܲÓ˚y •ˆÏÓ–
~•z ò%!ê˛ Ü˛Ó˚ÈüÈ•z ~ܲ•z òyÙ (price) Óy Ù)ˆÏ°ƒÓ˚ (value) í˛z˛õÓ˚ ôyÎ≈ •ˆÏÓó Ó˚yçƒ
Ù)°ƒÎ%_´ ܲÓ˚ (VAT)ÈüÈ~Ó˚ §yˆÏÌ ~áyˆÏl•z ~Ó˚ x!Ù° ܲyÓ˚î ˛õˆÏîƒÓ˚ Ù)ˆÏ°ƒÓ˚ §yˆÏÌ
CENVAT ˆÎyà ܲˆÏÓ˚ Ó˚yçƒ Ù)°ƒÎ%_´ ˆlGÎ˚y •Î˚– ˆÜ˛w#Î˚ !ç~§!ê˛üÈÓ˚ ˆ«˛ˆÏe ˆÎÙl
§Ó˚ÓÓ˚y•Ü˛yÓ˚# Óy @˝Ã•#ï˛y ˆòˆÏ¢Ó˚ ˆÜ˛yÌyÎ˚ xÓfliyl ܲÓ˚ˆÏSÈ çyly çÓ˚&!Ó˚ lÎ˚ ˆï˛Ùl•z
Ó˚yçƒ !ç~§!ê˛ ˆÜ˛Ó°Ùye ï˛ál•z ôyÎ≈ •ˆÏÓ Îál §Ó˚ÓÓ˚y•Ü˛yÓ˚# ~ÓÇ @˝Ã•#ï˛y í˛z˲ˆÏÎ˚
~ܲ•z Ó˚yˆÏçƒ xÓfliyl ܲÓ˚ˆÏÓ–
í˛zòy•Ó˚î 1ñ ôˆÏÓ˚ ˆlGÎ˚y Îyܲ ˆÜ˛w#Î˚ !ç~§!ê˛üÈÓ˚ •yÓ˚ 10 ¢ï˛yÇ¢ ~ÓÇ Ó˚yçƒ
!ç~§!ê˛ •yÓ˚ 10 ¢ï˛yÇ¢– Îál í˛z_Ó˚≤ÈÏòˆÏ¢Ó˚ ˆÜ˛ylG fiê˛#° Óƒy˛õy!Ó˚ ˆ§•z Ó˚yˆÏçƒÓ˚
ˆÜ˛ylG ܲlfiê˛∆yܲ¢l ˆÜ˛y¡õy!lˆÏܲ˛ fiê˛#° ÓyÓ˚ ~ÓÇ Ó˚í˛ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏÓlñ ˆ§•z Óƒy˛õy!Ó˚
˛õˆÏîƒÓ˚ Ù)° òyÙ (basic price) SÈyí˛¸yG 10 ê˛yܲy !§!ç~§!ê˛ ~ÓÇ 10 ê˛yܲy ~§!ç~§!ê˛
xyòyÎ˚ ܲÓ˚ˆÏÓl– ï˛ÑyÓ˚ òy!Î˚c ÌyܲˆÏÓ !§!ç~§!ê˛ÈüÈÓ˚ ê˛yܲy ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚ áyˆÏï˛
~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ê˛yܲy §Ç!Ÿ’‹T Ó˚yçƒ §Ó˚ܲyˆÏÓ˚Ó˚ áyï˛yÎ˚ çÙy ˆòGÎ˚y– xÓ¢ƒ•z
ï˛yˆÏܲ làˆÏò 20 å10È+È10ä ê˛yܲy çÙy !òˆÏï˛ •ˆÏÓ ly ܲyÓ˚î ˆ§ ˆÜ˛lyÓ˚ §ÙÎ˚ Îï˛ê˛y
!§!ç~§!ê˛ Óy ~§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈl Óï˛≈Ùyl ≤ÈÏòÎ˚ ˆÌˆÏܲ ï˛ï˛ê˛y ï˛ÑyˆÏܲ làˆÏò !òˆÏï˛
•ˆÏÓ ly– !ܲv !§!ç~§!ê˛ ˆòGÎ˚yÓ˚ çlƒ ˆÜ˛lyÓ˚ §ÙÎ˚ !ï˛!l ˆÎê%˛Ü%˛ !§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈl
÷ô% ˆ§ê%˛Ü%˛•z !ï˛!l ˆe´!í˛ê˛ õyˆÏÓl– ~ܲ•z˲yˆÏÓ ~§!ç~§!ê˛üÈÓ˚ §ÙÎ˚ ÷ô% ~§!ç~§!ê˛üüÈÓ˚
ˆe´!í˛ê˛ ˛õyGÎ˚y ÎyˆÏÓ– xlƒË˛yˆÏÓ Ó°ˆÏ° !§!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ ~§!ç~§!ê˛
ˆòGÎ˚y ÎyˆÏÓ ly Óy ~§!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ !§!ç~§!ê˛ ˆòGÎ˚y ÎyˆÏÓ ly–
í˛zòy•Ó˚î 2ñ ôˆÏÓ˚ ˆlGÎ˚y Îyܲ !§!ç~§!ê˛üÈÓ˚ •yÓ˚ 10 ¢ï˛yÇ¢ ~ÓÇ ~§!ç~§!ê˛üÈÓ˚
•yÓ˚ 10 ¢ï˛yÇ¢– Î!ò Ù%¡∫•zˆÏÎ˚Ó˚ ˆÜ˛ylG !ÓK˛y˛õl §Çfliy Ù•yÓ˚yˆÏ‹T…Ó˚ ˆÜ˛ylG §yÓyl
≤Ûï˛Ü˛yÓ˚# §ÇfliyˆÏܲ 100 ê˛yܲyÓ˚ !Ó!lÙˆÏÎ˚ !ÓK˛y˛õl ˛õ!Ó˚ˆÏ£ÏÓy ˆòÎ˚ ˆ§•z !ÓK˛y˛õl
§Çfliy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ù)° òyˆÏÙÓ˚ í˛z˛õÓ˚ 10 ¢ï˛yÇ¢ !§!ç~§!ê˛ ~ÓÇ 10 ¢ï˛yÇ¢ ~§!ç~§!ê˛
xyòyÎ˚ ܲÓ˚ˆÏÓ– ï˛yÓ˚ òy!Î˚c ÌyܲˆÏÓ !§!ç~§!ê˛üÈÓ˚ ê˛yܲy ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚ áyï˛yÎ˚
~ÓÇ ~§!ç~§!ê˛üÈÓ˚ ê˛yܲy §Ç!Ÿ’‹T Ó˚yçƒ §Ó˚ܲyˆÏÓ˚Ó˚ áyï˛yÎ˚ çÙy ˆòGÎ˚y– xÓ¢ƒ•z
ï˛yˆÏܲ làˆÏò 20 (10 + 10) ê˛yܲy çÙy !òˆÏï˛ •ˆÏÓ ly ܲyÓ˚î ˙ §Çfliy ˆÜ˛lyÓ˚ §ÙÎ˚
Îï˛ê˛y !§!ç~§!ê˛ Óy ~§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈ Óï˛≈Ùyl ≤ÈÏòÎ˚ ˆÌˆÏܲ ï˛ï˛ê˛y ï˛yˆÏܲ làˆÏò
!òˆÏï˛ •ˆÏÓ ly– !ܲv !§!ç~§!ê˛ ˆòGÎ˚yÓ˚ çlƒ ˆÜ˛lyÓ˚ §ÙÎ˚ ˆ§ ˆÎê%˛Ü%˛ !§!ç~§!ê˛
10
!òˆÏÎ˚ˆÏSÈ ÷ô% ˆ§ê%˛Ü%˛•z ˆ§ ˆe´!í˛ê˛ ˛õyˆÏÓ– ~ܲ•z˲yˆÏÓ ~§!ç~§!ê˛üȈòGÎ˚yÓ˚ §ÙÎ˚ ÷ô%
!§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˛õyGÎ˚y ÎyˆÏÓ– xlƒË˛yˆÏÓ Ó°ˆÏ° ~§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ
!§!ç~§!ê˛ ˆòGÎ˚y ÎyˆÏÓ ly Óy ~§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˆÌˆÏܲ !§!ç~§!ê˛ ˆòGÎ˚y ÎyˆÏÓ
ly–
≤Ã12≠ !ç~§!ê˛ÈüÈÓ˚ ܲyÓ˚ˆÏî ˆò¢ ܲ# ܲ# §%Ê˛° ˛õyˆÏÓ⁄
í˛z/ ˲yÓ˚ˆÏï˛ ˛õˆÏÓ˚y«˛ ܲÓ˚ §ÇflÒyˆÏÓ˚Ó˚ ˆ«˛ˆÏe !ç~§!ê˛ ~ܲ!ê˛ x!ï˛ =Ó˚&c˛õ)î≈ ˛õòˆÏ«˛˛õ–
ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ ~ܲy!ôܲ ܲÓ˚ Ùye ~ܲ!ê˛ Ü˛Ó˚ÈüÈ~ §Ç•ï˛ ܲˆÏÓ˚ ~ˆÏl ~ÓÇ !ë˛Ü˛
xyˆÏàÓ˚ ôyˆÏ˛õ ˆòGÎ˚y ܲÓ˚ÈüȈÏܲ ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ §%ˆÏÎyà ܲˆÏÓ˚ !òˆÏÎ˚ !ç~§!ê˛ÈüÈÓ˚
ÓƒÓfliy ܲÓ˚ÈüÈ~Ó˚ í˛z˛õÓ˚ ܲÓ˚ Ó§yˆÏlyÓ˚ (cascading effect) ˆl!ï˛Óyã˛Ü˛ ≤Ã!ï˛!e´Î˚y ܲÙyˆÏÓ
~ÓÇ ~ܲ!ê˛ §yôyÓ˚î ˆò¢Óƒy˛õ# ÓyçyÓ˚ ˜ï˛!Ó˚Ó˚ ˛õÌ ≤âhflÏ •ˆÏÓ– í˛z˛õˆÏ˲y_´yˆÏòÓ˚ åconsumersä çlƒ §ÓˆÏã˛ˆÏÎ˚ Óí˛¸ °y˲ Óï˛≈ÙyˆÏl ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ §Ó !Ù!°ˆÏÎ˚ ˆÎ 25ÈüÈ30
¢ï˛yÇ¢ ܲÓ˚ ӈϧ ï˛yÓ˚ ˆÓyV˛y xˆÏlܲê˛y Ü˛ÙˆÏÓ– !ç~§!ê˛ ã˛y°% •ˆÏ° ˆò¢#Î˚ G xyhs˝ç≈y!ï˛Ü˛
ÓyçyˆÏÓ˚ xyÙyˆÏòÓ˚ í˛zͲõyòl xyÓ˚G ˆÓ!¢ ≤Ã!ï˛ˆÏÎy!àï˛yÙ)°Ü˛ •ˆÏÎ˚ í˛zë˛ˆÏÓ– §Ù#«˛yÎ˚
ˆòáy ˆàˆÏSÈ ~!ê˛ ã˛y°% •GÎ˚yÓ˚ §yˆÏÌ §yˆÏÌ xÌ≈˜Ïl!ï˛Ü˛ Ó,!k˛ ÷Ó˚& •ˆÏÓ– ~SÈyí˛¸yG ܲÓ˚
!˲!_ (tax base) xyÓ˚G !Óhfl,Ïï˛ •ˆÏÎ˚ Gë˛yÓ˚ ܲyÓ˚ˆÏî ˆÜ˛w G Ó˚yˆÏçƒÓ˚ xyÎ˚ Ó,!k˛ ˆ˛õˆÏï˛
˛õyˆÏÓ˚– ˆÙyê˛ Óy!îˆÏçƒÓ˚ ˛õ!Ó˚Ùyî ~ÓÇ Ü˛Ó˚ xyl%àï˛ƒ åtax complianceä Óyí˛¸ˆÏÓ– ~•z
ÓƒÓfliyÎ˚ fl∫FSÈï˛y ÌyܲyÓ˚ ܲyÓ˚ˆÏî ï˛òyÓ˚!ܲˆÏï˛G §%!Óôy •ˆÏÓ–
≤Ã13≠ xy•z!ç~§!ê˛È ܲ#⁄
í˛z≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ xyhs˝/Ó˚yçƒ !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ˆÜ˛w §Ç•ï˛
!ç~§!ê˛ åxy•z!ç~§!ê˛) ôyÎ≈ ܲÓ˚ˆÏÓ ~ÓÇ §Ç@˝Ã• ܲÓ˚ˆÏÓ– §Ç!ÓôyˆÏlÓ˚ 269~ ôyÓ˚y
xl%ÎyÎ˚# xyhs˝/Ó˚yçƒ Óy!îˆÏçƒÓ˚ ˆ«˛ˆÏe ˆÎ§Ó !Ó!lÙÎ˚ •ˆÏÓ Ë˛yÓ˚ï˛ §Ó˚ܲyÓ˚ ï˛yÓ˚ í˛z˛õÓ˚
ܲÓ˚ ôyÎ≈ ܲÓ˚ˆÏÓ G §Ç@˝Ã• ܲÓ˚ˆÏÓ– ~•z ܲÓ˚ ˆÜ˛w G Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ ˛õy°≈yˆÏÙrê˛ xl%ˆÏÙy!òï˛
xy•zl ~ÓÇ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢ xl%ÎyÎ˚# Órê˛l ܲÓ˚y •ˆÏÓ–
≤Ã14≠ !ç~§!ê˛üÈÓ˚ •yÓ˚ ˆÜ˛ !ë˛Ü˛ ܲÓ˚ˆÏÓ⁄
í˛z≠ ˆÜ˛w G Ó˚yçƒ ˆÎÔÌ˲yˆÏÓ !§!ç~§!ê˛ G ~§!ç~§!ê˛üÈÓ˚ •yÓ˚ !fliÓ˚ ܲÓ˚ˆÏÓ– ~•z
•yÓ˚ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢ ˆÙˆÏl !ÓK˛y!˛õï˛ •ˆÏÓ–
11
≤Ã15≠ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ Ë)˛!Ùܲy ܲ# •ˆÏÓ⁄
í˛z≠ ˆÜ˛w#Î˚ xÌ≈Ùsf# å!Î!l ܲyí˛z!™ˆÏ°Ó˚ ˆã˛Î˚yÓ˚Ùƒyläñ ˆÜ˛w#Î˚ Ó˚y‹T…Ùsf# åÓ˚yçfl∫ä~ÓÇ
!Ó!˲ߨ Ó˚yˆÏçƒÓ˚ xÌ≈ ˘ ܲÓ˚ !Ó£ÏÎ˚ܲ Ùsf#ˆÏòÓ˚ !lˆÏÎ˚ !ç~§!ê˛ Ü˛yí˛z!™° à!ë˛ï˛ •ˆÏÓ– ~•z
ܲyí˛z!™° ˆÜ˛w G Ó˚yçƒ=!°ˆÏܲ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!° §¡õˆÏܲ≈ §%˛õy!Ó˚¢ ܲÓ˚ˆÏÓÈüüüÈ
1ä ˆÜ˛wñ Ó˚yçƒ Óy fliyl#Î˚ ≤ây§l ˆÎ§Ó ܲÓ˚ñ ˆ§§ñ ~ÓÇ §yÓ˚ã˛yç≈ ôyÎ≈ ܲˆÏÓ˚
ï˛yˆÏòÓ˚ ˆÜ˛yl=!° !ç~§!ê˛ÈüÈÓ˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ ܲÓ˚y §Ω˛Ó–
2ä !ç~§!ê˛üÈÓ˚ xyGï˛yÎ˚ ˆÜ˛yl ˆÜ˛yl ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ÌyܲˆÏÓ ~ÓÇ ˆÜ˛yl=!°
~Ó˚ xyGï˛yÓ˚ Óy•zˆÏÓ˚ ÌyܲˆÏÓ–
3ä ܲál ˆÌˆÏܲ xˆÏ¢y!ôï˛ ˆ˛õˆÏê˛∆y!°Î˚yÙñ ˆÙyê˛Ó˚ !flõ!Ó˚ê˛ åˆ˛õê˛∆°äñ •y•z !flõí˛
!í˛ˆÏç°ñ ≤ÃyÜ,˛!ï˛Ü˛ àƒy§ñ ~ÓÇ xƒy!˲ˆÏÎ˚¢l ê˛yÓ˚Óy•zl Ê%˛ˆÏÎ˚°ÈüÈ~Ó˚ í˛z˛õÓ˚ !ç~§!ê˛
ôyÎ≈ •ˆÏÓ–
4ä xyò¢≈ !ç~§!ê˛ xy•zlñ xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚y G Ó^˝ê˛ˆÏlÓ˚ l#!ï˛ ~ÓÇ §Ó˚ÓÓ˚yˆÏ•Ó˚
~°yܲy §Çe´yhs˝ l#!ï˛–
5ä ˆÜ˛ylG ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy (threshold limit) ÌyܲˆÏ° ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚
!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ ly–
6ä •yÓ˚=!°Ó˚ ÙˆÏôƒ !Ó!˲ߨ lƒ)lï˛Ù •yÓ˚ (floor rate) ~ÓÇ ï˛yˆÏòÓ˚ !ç~§!ê˛ Óƒyu˛
ˆòGÎ˚y ÌyܲˆÏÓ–
7ä ˆÜ˛ylG ≤ÃyÜ,˛!ï˛Ü˛ ò%ˆÏÎ≈yà Óy !Ó˛õÎ≈ˆÏÎ˚Ó˚ §ÙÎ˚ Óyí˛¸!ï˛ §¡õò §Ç@˝ÃˆÏ•Ó˚ ≤ÈÏÎ˚yçˆÏl
!l!ò≈‹T §ÙˆÏÎ˚Ó˚ çlƒ ˆÎ ˆÜ˛ylG !ӈϢ£Ï •yÓ˚ !fliÓ˚ ܲÓ˚y–
8ä í˛z_Ó˚ ˛õ)Ó≈yMÈ˛ˆÏ°Ó˚ Ó˚y烧Ù)•ñ ç¡ø% ܲyŸ¬#Ó˚ñ !•Ùyã˛° ≤ÈÏò¢ ~ÓÇ í˛z_Ó˚yáˆÏ[˛Ó˚
çlƒ !ӈϢ£Ï ÓƒÓfliy åspecial provisionä ܲÓ˚y–
9ä ܲyí˛z!™ˆÏ°Ó˚ !lÓ≈y!ã˛ï˛ !ç~§!ê˛ §Çe´yhs˝ xlƒ ˆÎ ˆÜ˛ylG !Ó£ÏÎ˚–
≤Ã16≠ !ç~§!ê˛ Ü˛# l#!ï˛ ˆÙˆÏl ã˛°ˆÏÓ⁄
í˛z≠ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ ܲÙ≈˛õk˛!ï˛Ó˚ myÓ˚y ˆÜ˛w G Ó˚yçƒ ~ÓÇ !Ó!˲ߨ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ
!ç~§!ê˛ §Çe´yhs˝ !Ó!˲ߨ !ӣψÏÎ˚ §Ùß∫Î˚ !l!Ÿã˛ï˛ ܲÓ˚y •ˆÏÓ– §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù
§ÇˆÏ¢yôl#ñ 2016 ӈϰˆÏSÈ !lˆÏçˆÏòÓ˚ !Ó!˲ߨ ܲyÎ≈yÓ°# §¡õyòl ܲÓ˚yÓ˚ §ÙÎ˚ !ç~§!ê˛
ܲyí˛z!™° ˆÎl !ç~§!ê˛ ÓƒÓfliy!ê˛ˆÏܲ §%§Ù!ß∫ï˛ Ü˛ˆÏÓ˚ àˆÏí˛¸ ˆï˛y°y ~ÓÇ ˛õîƒ Óy
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ ~ܲ çyï˛#Î˚ §%§Ù!ß∫ï˛ ÓyçyˆÏÓ˚Ó˚ ≤ÈÏÎ˚yçl#Î˚ï˛yÓ˚ ܲÌy ÙyÌyÎ˚ Ó˚yˆÏá–
≤Ã17≠ !ç~§!ê˛ Ü˛yí˛z!™° ܲ#˲yˆÏÓ !§k˛yhs˝ ˆlˆÏÓ⁄
12
í˛z≠ §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 ӈϰˆÏSÈ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ° ˆÜ˛ylG !§k˛yhs˝
ˆlGÎ˚yÓ˚ §ÙÎ˚ í˛z˛õ!fliï˛ G ˆË˛yê˛òylܲyÓ˚# =Ó˚&c˛õ)î≈ §ò§ƒˆÏòÓ˚ ˆË˛yˆÏê˛Ó˚ xhs˝ï˛ !ï˛lÈüÈã˛ï%˛Ì≈yÇ¢
ˆË˛yê˛ ˆ˛õˆÏÎ˚ §Çáƒyà!Ó˚¤˛ï˛y xç≈l ܲˆÏÓ˚– §Ë˛yÎ˚ ~Ùl ˆË˛yˆÏê˛Ó˚ ˆ«˛ˆÏe ˆÜ˛w#Î˚ §Ó˚ܲyˆÏÓ˚Ó˚
ˆòGÎ˚y ˆË˛yˆÏê˛Ó˚ Ù)°ƒ •ˆÏÓ ≤Ãò_ ˆË˛yˆÏê˛Ó˚ ~ܲÈüÈï˛,ï˛#Î˚yÇ¢ ~ÓÇ §Ó Ó˚yˆÏçƒÓ˚ ˆË˛yˆÏê˛Ó˚
Ù)°ƒ •ˆÏÓ ˆòGÎ˚y ˆË˛yˆÏê˛Ó˚ ò%•zÈüÈï˛,ï˛#Î˚yÇ¢– §Ë˛yÎ˚ ˆÜ˛yÓ˚yˆÏÙÓ˚ çlƒ ܲyí˛z!™ˆÏ°Ó˚ xhs˝ï˛
xˆÏô≈ܲ §òˆÏ§ƒÓ˚ í˛z˛õ!fli!ï˛ ≤ÈÏÎ˚yçl–
≤Ã18≠ ≤ÃhflÏy!Óï˛ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲyˆÏܲ !ç~§!ê˛ !òˆÏï˛ •ˆÏÓ⁄
í˛z≠ ≤ÃhflÏy!Óï˛ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚ !òˆÏï˛ •ˆÏÓ– ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚
ˆ«˛ˆÏe !l!ò≈‹T !ܲS%È ˆ«˛e SÈyí˛¸y åˆÎÙl ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy x!ï˛e´Ù ly ܲÓ˚ˆÏ°G ˆÎáyˆÏl
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚ !òˆÏï˛ •ˆÏÓä ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy xÌ≈yÍ 10 °«˛ ê˛yܲy åí˛z_Ó˚
˛õ)Ó≈yMÈ˛ˆÏ°Ó˚ çlƒ 5 °«˛ ê˛yܲyä x!ï˛e´Ù ܲÓ˚ˆÏ°•z ܲÓ˚ !òˆÏï˛ •ˆÏÓ– §Ó xhs˝/Ó˚yçƒ ˛õîƒ
~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ˆ«˛ˆÏe !§!ç~§!ê˛/~§!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ ~ÓÇ xyhs˝/
Ó˚yçƒ ˛õîƒ ~ÓǢÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe xy•z!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ– !l!ò≈‹T
xy•zˆÏlÓ˚ •yÓ˚ xl%ÎyÎ˚# !§!ç~§!ê˛/ ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ !òˆÏï˛ •ˆÏÓ–
≤Ã19≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ «%˛o ܲÓ˚òyï˛yˆÏòÓ˚ ܲ# §%!Óôy •ˆÏÓ⁄
í˛z≠ Óy!£Ï≈ܲ ˆÙyê˛ ê˛yl≈G˲yÓ˚ 10 °«˛ ê˛yܲyÓ˚ Ü˛Ù •ˆÏ° ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚ !òˆÏï˛
•ˆÏÓ ly– åˆÙyê˛ ê˛yl≈G˲yÓ˚ !•§yˆÏÓÓ˚ §ÙÎ˚ xÈüÈܲÓ˚ˆÏÎyàƒ ~ÓÇ Ü˛Ó˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•ñ
ܲÓ˚Ù%_´ §Ó˚ÓÓ˚y• È˛õîƒÈ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!lÓ˚ Ù)°ƒ xhs˝Ë%˛≈_´ ܲÓ˚ˆÏï˛ •ˆÏÓó ÷ô% ܲÓ˚Ù)°ƒ
ÎÌy !ç~§!ê˛ÈüÈê%˛Ü%˛ Óyò ÎyˆÏÓ–ä §Ó≈˲yÓ˚ï˛#Î˚ !Óã˛yˆÏÓ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚ !ÓˆÏÓã˛ly ܲÓ˚y
•ˆÏÓ– í˛z_Ó˚ÈüÈ˛õ)Ó≈yMÈ˛ˆÏ°Ó˚ Ó˚yçƒ G !§!ܲˆÏÙÓ˚ çlƒ SÈyˆÏí˛¸Ó˚ §)ã˛ly •ˆÏÓ 5 °«˛ ê˛yܲy– ܲÓ˚
ˆòGÎ˚yÓ˚ §ÙÎ˚ §ÙhflÏ Ü˛Ó˚òyï˛y•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ åxy•z!ê˛!§äÈüÈÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
ˆÎ ܲÓ˚òyï˛y xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ÌyˆÏܲl Óy !Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙ ˆÙˆÏl ܲÓ˚
ˆòˆÏÓl !ï˛!l ˆÜ˛ylG ≤ÃyÓ˚!Ω˛Ü˛ ܲÓ˚Ù%_´ §#ÙyÓ˚ §%!Óôy ˛õyˆÏÓl ly–
≤Ã20≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲ#˲yˆÏÓ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓyˆÏܲ ˆ◊î#ܲÓ˚î åclassifyä ܲÓ˚y
•ˆÏÓ⁄
í˛z≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ˛õˆÏîƒÓ˚ ˆ◊î#ܲÓ˚î ܲÓ˚y •ˆÏÓ ~•zã˛~§~l (Harmonized System of Nomenclature) xl%ÎyÎ˚#– ˆÎ§Ó ܲÓ˚òyï˛yÓ˚ ê˛yl≈G˲yÓ˚ 1É5 ˆÜ˛y!ê˛Ó˚ ˆÓ!¢
13
!ܲv 5 ˆÜ˛y!ê˛Ó˚ Ü˛Ù ï˛ÑyÓ˚y 2 xˆÏB˛Ó˚ ˆÜ˛yí˛ ~ÓÇ ÎyˆÏòÓ˚ ê˛yl≈G˲yÓ˚ 5 ˆÜ˛y!ê˛Ó˚ ˆÓ!¢
ï˛yÓ˚y 4 xˆÏB˛Ó˚ ˆÜ˛yí˛ ÓƒÓ•yÓ˚ ܲÓ˚ˆÏÓl– ˆÎ ܲÓ˚òyï˛yÓ˚ ê˛yl≈G˲yÓ˚ 1É5 ˆÜ˛y!ê˛Ó˚ ܲÙ
ïÑ˛yˆÏܲ •zl˲ˆÏÎ˚ˆÏ§ ~•zã˛~§~l ˆÜ˛yí˛ í˛zˆÏÕ‘á ܲÓ˚ˆÏï˛ •ˆÏÓ ly–
!Ó!˲ߨ ˛õ!Ó˚ˆÏ£ÏÓyˆÏܲ §y!Ë≈˛§ xƒyܲyí˛z!rê˛Ç ˆÜ˛yí˛ å~§~!§ä myÓ˚y ˆ◊î#ܲÓ˚î ܲÓ˚y
•ˆÏÓ–
≤Ã21≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ xyÙòy!lÓ˚ í˛z˛õÓ˚ ܲ#˲yˆÏÓ Ü˛Ó˚ Ó§yˆÏly •ˆÏÓ⁄
í˛z≠ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy xyÙòy!l ܲÓ˚y xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ àîƒ Ü˛Ó˚y •ˆÏÓ ~ÓÇ
xyÙòy!l ܲˆÏÓ˚ ˆòˆÏ¢ xyly ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ xy•z!ç~§!ê˛ ôyÎ≈ ܲÓ˚y •ˆÏÓ–
àhs˝Óƒ l#!ï˛ (Destination principle) ˆÙˆÏl !fliÓ˚ ܲÓ˚y •ˆÏÓ ˆÜ˛yÌyÎ˚ ܲÓ˚ !òˆÏï˛ •ˆÏÓ–
xyÙòy!l ܲÓ˚y ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ˆÎ Ó˚yˆÏçƒ ÓƒÓ•yÓ˚ åconsumeä ܲÓ˚y •ˆÏÓ ˆ§•z
Ó˚yˆÏçƒÓ˚ áyˆÏï˛ ~•z ÓyÓò ~§!ç~§!ê˛ çÙy •ˆÏÓ– xyÙòy!l ܲÓ˚yÓ˚ §ÙÎ˚ ˛õîƒ Óy
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ ˆÎ !ç~§!ê˛ ˆòGÎ˚y •ˆÏÓ ï˛y §¡õ)î≈Ó˚*ˆÏ˛õ SÈyí˛¸ ˆòGÎ˚y •ˆÏÓ–
≤Ã22≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ Ó˚Æy!lÓ˚ ˆ«˛ˆÏe ܲ# l#!ï˛ ˆlGÎ˚y •ˆÏÓ⁄
í˛z≠ Ó˚Æy!lˆÏܲ ¢)lƒ òÓ˚ §Ó˚ÓÓ˚y• ӈϰ àîƒ Ü˛Ó˚y •ˆÏÓ– ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!l
ܲÓ˚ˆÏ° ˆÜ˛ylG ܲÓ˚ !òˆÏï˛ •ˆÏÓ ly– ~•z §ÙÎ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ åxy•z!ê˛!§äÈüÈÓ˚
§%!Óôy ˆÌˆÏܲ ÎyˆÏÓ ~ÓÇ Ó˚Æy!lܲyÓ˚# ~•z ˆe´!í˛ê˛ !Ó˚Ê˛yu˛ !lˆÏï˛ ˛õyÓ˚ˆÏÓ–
≤Ã23≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲˆÏ¡õy!ç¢l !flÒÙüÈ~ ܲ# §%!Óôy ÌyܲˆÏÓ⁄
í˛z≠ «%˛o ܲÓ˚òyï˛y ÎÑyˆÏòÓ˚ Óy!£Ï≈ܲ ˆÙyê˛ ê˛yl≈G˲yÓ˚ 50 °«˛ ê˛yܲyÓ˚ Ü˛Ù ïÑ˛yÓ˚y ~•z
ܲˆÏ¡õy!ç¢l ˆ°!˲üÈÓ˚ çlƒ ˆÎyàƒ !ÓˆÏÓ!ã˛ï˛ •ˆÏÓl– ~•z !flÒˆÏÙ ˆÜ˛ylG ܲÓ˚òyï˛y ï˛ÑyÓ˚
§yÓ˚y ÓSȈÏÓ˚Ó˚ ê˛yl≈G˲yˆÏÓ˚Ó˚ 1 ¢ï˛yÇ¢ ܲÓ˚ Ó˚*ˆÏ˛õ ˆòˆÏÓl ~ÓÇ !ï˛!l ˆÜ˛ylG xy•z!ê˛!§üÈÓ˚
§%!Óôy ˛õyˆÏÓl ly– !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ l)ƒlï˛Ù •yÓ˚ (floor rate) ~ܲ
¢ï˛yLjϢÓ˚ Ü˛Ù •ˆÏÓ ly– ܲˆÏ¡õy!ç¢l ˆ°!˲ÈüȈÏï˛ Ìyܲy ˆÜ˛ylG ܲÓ˚òyï˛y ï˛yÓ˚ @˝Ã•#ï˛yˆÏòÓ˚
ˆÌˆÏܲ ˆÜ˛ylG ܲÓ˚ ˆlˆÏÓl ly– ˆÎ ܲÓ˚òyï˛y xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚l Óy !Ó˛õÓ˚#ï˛
xyˆÏÓ˚y˛õ ÓƒÓfliy å!Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙä xl%ÎyÎ˚# ܲÓ˚ ˆòl !ï˛!l ܲˆÏ¡õy!ç¢l
!flÒˆÏÙÓ˚ xyGï˛yÎ˚ xy§ˆÏï˛ ˛õyÓ˚ˆÏÓl ly–
14
≤Ã24≠ ܲˆÏ¡õy!ç¢l !flÒÙ!ê˛ ˙!FSÈܲ åoptionaläñ ly Óyôƒï˛yÙ)°Ü˛ åcompulsoryä⁄
í˛z≠˙!FSÈܲ–
≤Ã25≠ !ç~§!ê˛~l ܲ# ~ÓÇ !ç~§!ê˛ ÓƒÓfliyÎ˚ ~Ó˚ Ë)˛!Ùܲy ܲ#⁄
í˛z≠ !ç~§!ê˛~l Ó°ˆÏï˛ ˆÓyV˛yÎ˚ =í˛§ xƒyu˛ §y!Ë≈˛§ ê˛ƒy: ˆlê˛GÎ˚yÜ≈˛– !ç~§!ê˛üÈÓ˚
!Ó!˲ߨ ≤ÈÏÎ˚yçl ˆÙê˛yˆÏlyÓ˚ çlƒ !ç~§!ê˛~l lyˆÏÙ !ӈϢ£Ï í˛zˆÏj¢ƒ §yôˆÏlÓ˚ ~•z ÓƒÓfliy!ê˛
≤Ã›ï˛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ– !ç~§!ê˛~l ˆÜ˛wñ Ó˚yçƒñ ܲÓ˚òyï˛y ~ÓÇ !lˆÏçˆÏòÓ˚ fl∫yÌ≈ç!í˛¸ï˛
~Ùl §Ü˛ˆÏ° åstakeholderä !ç~§!ê˛ ≤ÃîÎ˚ˆÏlÓ˚ çlƒ ~ܲ!ê˛ §Ó≈çl#l ï˛Ìƒ≤ÃÎ%!_´àï˛
˛õ!Ó˚ܲyë˛yˆÏÙy (shared IT infrastructure) ≤Ã›ï˛ Ü˛Ó˚ˆÏÓ ~ÓÇ ~•z §Çe´yhs˝ ˛õ!Ó˚ˆÏ£ÏÓy
ˆòˆÏÓ– !ç~§!ê˛~lüÈ~Ó˚ ÙˆÏôƒ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!° ÌyܲˆÏÓÈüüüÈ
1ä ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ §%!Óôy ܲÓ˚y
2ä ˆÜ˛w G Ó˚yˆÏçƒÓ˚ ܲyˆÏSÈ !Ó˚ê˛yl≈ ˆ˛õÔшÏSÈ ˆòGÎ˚y
3ä xy•z!ç~§!ê˛ÈüÈÓ˚ !•§yÓ Ó˚yáy ~ÓÇ ï˛y !l‹õ!_ ܲÓ˚y
4ä Óƒy!B˛Ç ˆlê˛GÎ˚yˆÏܲ≈Ó˚ §yˆÏÌ Ü˛Ó˚òyˆÏlÓ˚ !Ó¢ò !Ù!°ˆÏÎ˚ ˆòáy
5ä ܲÓ˚òyï˛yÓ˚ !Ó˚ê˛yˆÏl≈Ó˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ˆÜ˛w G Ó˚y烈Ïܲ lyly ~Ùxy•z~§ !Ó˚ˆÏ˛õyê˛≈
˛õyë˛yˆÏly
6ä ܲÓ˚òyï˛yÓ˚ ˆ≤ÃyÊ˛y•z° !ӈϟ’£Ïî ܲÓ˚y
7ä •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ Ùƒy!ã˛Çñ !Ó˚˲y§≈y° G !Ó˚ˆÏÜœ˛ˆÏÙÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î fl∫Î˚Ç!e´Î˚
Ùƒy!ã˛Ç ÓƒÓfliy ã˛y°yˆÏly–
§Ó≈çl#l !ç~§!ê˛~l ˆ˛õyê≈˛y° ˜ï˛!Ó˚ ܲÓ˚y ~ÓÇ ˆÓ˚!çˆÏfiê˛∆¢lñ ˆ˛õˆÏÙrê˛ñ !Ó˚ê˛yl≈ ~ÓÇ
~Ùxy•z~§˘ !Ó˚ˆÏ˛õyê˛≈ÈüÈ~Ó˚ ÙˆÏï˛y ÓƒÓ•y!Ó˚ܲ ≤ÈÏÎ˚yçl §yÙ°yˆÏlyÓ˚ çlƒ !ç~§!ê˛~lÈüÈ ˆÜ˛
≤Ã›ï˛ Ü˛Ó˚y •ˆÏFSÈ– !ç~§!ê˛~lÈ §Ó≈çl#l !ç~§!ê˛ ˆ˛õyê≈˛y°üÈˆÜ˛ Óï˛≈Ùyl ܲÓ˚ ≤ây§ˆÏlÓ˚
§yˆÏÌ Î%_´ ܲˆÏÓ˚ ˆòˆÏÓ– ~SÈyí˛¸yG !ç~§!ê˛~l 19!ê˛ Ó˚yçƒ ~ÓÇ ˆÜ˛w¢y!§ï˛ xMÈ˛°=!°Ó˚
åModelüÈ2 Ó˚yçƒä çlƒ xƒyˆÏ§§ˆÏÙrê˛ñ x!í˛ê˛ñ !Ó˚Ê˛yu˛˛ñ xy!˛õ° •zï˛ƒy!ò ≤Ãy!hs˝Ü˛ Ù!í˛í˛z°
(back-end module) ˜ï˛!Ó˚ ܲÓ˚ˆÏSÈ– !§!Ó•z!§ ~ÓÇ ÙˆÏí˛°ÈüÈ1 Ó˚yçƒ=!° å15!ê˛ Ó˚yçƒä
!lˆÏçˆÏòÓ˚ back-end module ˜ï˛!Ó˚ ܲÓ˚ˆÏSÈ– lï%˛l ܲÓ˚ ÓƒÓfliy Ù§,î˲yˆÏÓ ã˛y°% ܲÓ˚yÓ˚
çlƒ !ç~§!ê˛üÈÓ˚ ≤ÃyÓ˚!Ω˛Ü˛ åfront-endä G ≤Ãy!hs˝Ü˛ ÓƒÓfliyÓ˚ §Ç•!ï˛Ü˛Ó˚ˆÏîÓ˚ ܲyç!ê˛ Îï˛
o&ï˛ §Ω˛Ó ˆ¢£Ï ܲˆÏÓ˚ ˛õÓ˚#«˛y ܲˆÏÓ˚ ˆòˆÏá !lˆÏï˛ •ˆÏÓ–
≤Ã26≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ ܲ#˲yˆÏÓ Ùï˛!ÓˆÏÓ˚yô !l‹õ!_ ܲÓ˚y •ˆÏÓ⁄
í˛z≠ §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 ôyÓ˚y xl%ÎyÎ˚# !ç~§!ê˛ Ü˛yí˛z!™° !l¡¨!°!áï˛
15
Ùï˛!ÓˆÏÓ˚yô=!°Ó˚ !l‹õ!_˘!Óã˛yˆÏÓ˚Ó˚ çlƒ ~ܲ!ê˛ ÓƒÓfliy ≤ÃîÎ˚l ܲÓ˚ˆÏÓÈüüüÈ
1ä ˲yÓ˚ï˛ §Ó˚ܲyÓ˚ ~ÓÇ ~ܲ Óy ~ܲy!ôܲ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ Ùï˛!ÓˆÏÓ˚yôó xÌÓy
2ä ˲yÓ˚ï˛ §Ó˚ܲyÓ˚ ~ÓÇ ~ܲ Óy ~ܲy!ôܲ Ó˚yçƒ ~ܲ!òˆÏܲñ x˛õÓ˚!òˆÏܲ ~ܲ Óy
~ܲy!ôܲ Ó˚yçƒó xÌÓy
3ä ò%•z Óy ï˛ˆÏï˛y!ôܲ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ Ùï˛!ÓˆÏÓ˚yôñ
Îál ~•z Ùï˛!ÓˆÏÓ˚yô ܲyí˛z!™ˆÏ°Ó˚ ˆÜ˛ylG §%˛õy!Ó˚¢ Óy ï˛yÓ˚ ≤ÈÏÎ˚yˆÏàÓ˚ ܲyÓ˚ˆÏî
§,!‹T •ˆÏÓ–
≤Ã27≠ !ç~§!ê˛ ã˛y°% ܲÓ˚yÓ˚ çlƒ xyÓ˚ ܲ# ܲ# xy•zl ≤ÃîÎ˚ˆÏlÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈ⁄
í˛z≠ ˛õy°≈yˆÏÙrê˛ ~ÓÇ Ó˚yˆÏçƒÓ˚ !Óôyl§Ë˛y=!°ˆÏܲ §Ç!Óôyl xl%§yˆÏÓ˚ !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚
çlƒ åˆÜ˛w#Î˚ !ç~§!ê˛ !Ó°ñ §Ç•ï˛ !ç~§!ê˛ !Ó° ~ÓÇ Ó˚yçƒ !ç~§!ê˛ !Ó°ä í˛z˛õÎ%_´
xy•zl ˛õy¢ ܲÓ˚yˆÏï˛ •ˆÏÓ– §Ç!Óôyl §ÇˆÏ¢yôˆÏlÓ˚ çlƒ ò%•zÈüÈï,˛ï˛#Î˚yÇ¢ à!Ó˚¤˛ï˛y ≤ÈÏÎ˚yçlñ
!ܲv !ç~§!ê˛ !ӈϰÓ˚ çlƒ §Ó˚° åsimpleä à!Ó˚¤˛ï˛y òÓ˚ܲyÓ˚– ˆÜ˛Ó°Ùye ˛õy°≈yˆÏÙrê˛
~ÓÇ §Ç!Ÿ’‹T Ó˚yçƒ=!° !ç~§!ê˛ xy•zl ˛õy¢ ܲÓ˚yÓ˚ ˛õˆÏÓ˚•z ܲÓ˚ ôyÎ≈ ܲÓ˚y ÎyˆÏÓ–
16
2
ˆ°!˲ ôyÎ≈ ܲÓ˚y ~ÓÇ Ü˛Ó˚ ˆÌˆÏܲ xÓƒy•!ï˛
LEVY OF AND EXEMPTION FROM TAX
≤Ã1≠ !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚ «˛Ùï˛yÓ˚ í˛zͧ ܲ#⁄
í˛z≠ §Ç!ÓôyˆÏlÓ˚ 101ï˛Ù §ÇˆÏ¢yôl#ñ 2016 myÓ˚y 246~ ôyÓ˚yÎ˚ ˆÜ˛w G Ó˚yçƒ í˛z˲Î˚ˆÏܲ•z
!ç~§!ê˛ xy•zl ≤ÃîÎ˚l ܲÓ˚yÓ˚ «˛Ùï˛yñ ܲÓ˚ ôyÎ≈ ܲÓ˚y G §Ç@˝Ã• ܲÓ˚yÓ˚ «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ–
§!¡ø!°ï˛Ë˛yˆÏÓ 246~ ôyÓ˚yÓ˚ 2Î˚ xl%ˆÏFSÈò ~ÓÇ 269~ ôyÓ˚y ӈϰ ˆÎ ~ܲÙye ˛õy°≈yˆÏÙrê˛ˆÏܲ•z
xyhs˝/Ó˚yçƒ Óy!îçƒÈüȧÇe´yhs˝ !ӣψÏÎ˚ xy•zl ≤ÃîÎ˚ˆÏlÓ˚ x!ôܲyÓ˚ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ–
≤Ã2≠ !ç~§!ê˛ xl%ÎyÎ˚# ˆÜ˛yl=!° ܲÓ˚ˆÏÎyàƒ âê˛ly (taxable event)⁄
í˛z≠ ˛õîƒ ~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓyÈ §Ó˚ÓÓ˚y•– xhs˝/Ó˚yçƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ !§!ç~§!ê˛˘~§!ç~§!ê˛
~ÓÇ xyhs˝ / Ó˚ y çƒ §Ó˚ Ó Ó˚ y ˆÏ • Ó˚ çlƒ xy•z ! ç~§!ê˛ ôyÎ≈ ܲÓ˚ y •ˆÏ Ó – ôyÎ≈ ܲÓ˚ y Ó˚ ôyÓ˚ y
!§!ç~§!ê˛˘~§!ç~§!ê˛ xy•zˆÏlÓ˚ 7å1ä ~ÓÇ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ 4å1ä–
≤Ã3≠ ÷ô%Ùye ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe•z !ܲ !Ó˛õÓ˚#ï˛ xyˆÏÓ˚y˛õ ÓƒÓfliy å!Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙä
≤ÈÏÎyçƒ⁄
í˛z≠ lyñ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy í˛z˲Î˚ ˆ«˛ˆÏe•z !Ó˚˲y§≈ ã˛yç≈ ˆÙܲy!lçÙ ≤ÈÏÎy烖
≤Ã4≠ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl Óƒy˛õy!Ó˚Ó˚ ܲySÈ ˆÌˆÏܲ ˛õîƒ !ܲlˆÏ° ܲ# •ˆÏÓ⁄
í˛z≠ !Î!l ~Ùl ˛õîƒ ˆlˆÏÓl !ï˛!l xy•z!ê˛!§ õyˆÏÓl ly– !Î!l ˆlˆÏÓl !ï˛!l ܲˆÏ¡õy!çê˛ !flÒˆÏÙ
17
ˆÓ˚!çfiê˛yí≈˛ •ˆÏ°G xy•z!ê˛!§ ˛õyˆÏÓl ly–
≤Ã5≠ ˛õîƒ !Ó!lÙÎ˚ •ˆÏ°ñ ˆÎÙl ôÓ˚y Îyܲ ˆÓ˚ˆÏhflÏyÓ˚Ñy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ Î!ò ˆ§ylyÓ˚ •yï˛â!í˛¸
ˆòGÎ˚y •Î˚ ~Ùl !Ó!lÙÎ˚ !ܲ ò%!ê˛ !˲ߨ §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õñ ly !ܲ Ù)° §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ çlƒ
ܲÓ˚ˆÏÎyàƒ •ˆÏÓ⁄
í˛z≠ ly– í˛z˛õˆÏÓ˚Ó˚ ˆ«˛ˆÏe ˆe´ï˛yÓ˚ ˆÌˆÏܲ ˆ§ylyÓ˚ •yï˛ â!í˛¸!ê˛ ˆÓ˚ˆÏhflÏyÓ˚ÑyˆÏܲ ˆòGÎ˚y!ê˛ fl∫ï˛sf
§Ó˚ÓÓ˚y• Ó°y ÎyˆÏÓ ly ܲyÓ˚î ï˛y Óy!î烈ϕï%˛ §Ó˚ÓÓ˚y• lÎ˚– ÓÓ˚Ç ˆÓ˚ˆÏhflÏyÓ˚Ñy ï˛ÑyˆÏܲ ˆÎ §Ó˚ÓÓ˚y•
ܲˆÏÓ˚ ~!ê˛ ï˛yÓ˚ çlƒ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– ~•z âê˛lyÎ˚ ôÓ˚y •ˆÏÓ ˆÓ˚ˆÏhflÏyÓ˚Ñy ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•
ܲˆÏÓ˚ˆÏSÈ–
≤Ã6≠ ˆÎ §Ó §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ !ܲS%È ˆòGÎ˚y •ˆÏÓ ly ˆ§•z §Ó §Ó˚ÓÓ˚y• !ܲ !ç~§!ê˛ xl%ÎyÎ˚#
§Ó˚ÓÓ˚y• ӈϰ àîƒ •ˆÏÓ⁄
í˛z≠ •ƒÑyñ ÷ô%Ùye xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ !¢!í˛í˛z° 1ÈüÈ~ ˆÎ§Ó ˆÜ˛§ ˆòGÎ˚y xyˆÏSÈ ï˛yˆÏòÓ˚
àîƒ Ü˛Ó˚y •ˆÏÓ–
≤Ã7≠ ˆÜ˛ylG !Ó!lÙÎ˚ˆÏܲ ˛õîƒ ~ÓǢÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚yÓ˚ «˛Ùï˛y
ܲyˆÏܲ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ !ç~§!ê˛ Ü˛yí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢ ˆÙˆÏl ˆÜ˛w G Ó˚yçƒ §Ó˚ܲyÓ˚ ˆÜ˛ylG !Ó!lÙÎ˚ˆÏܲ ˛õîƒ
~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓ–
≤Ã8≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ ïÑ˛yÓ˚ !ï˛l ôÓ˚ˆÏlÓ˚ Óy!îçƒôyÓ˚yÓ˚ (business vertical) ˆÎ
ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ ܲˆÏ¡õy!ç¢l !flÒÙ ˆÓˆÏSÈ ˆlGÎ˚yÓ˚ ˆÎyàƒ •ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ lyñ ~ܲ•z ˛õƒylÈ (PAN)üÈ~Ó˚ !˲!_ˆÏï˛ ˛õyGÎ˚y §Óܲ!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l G §Óܲ!ê˛ ÓƒÓ§yÓ˚
çlƒ•z ܲˆÏ¡õy!ç¢l !flÒÙ ≤ÈÏÎyçƒ •ˆÏÓ–
≤Ã9≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Î!ò xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚lñ !ï˛!l !ܲ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ §%!Óôy
˛õyˆÏÓl⁄
í˛z/ lyñ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏ° ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ §%!Óôy ˛õyGÎ˚y ÎyˆÏÓ ly–
18
≤Ã10 ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ìyܲy ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ õyˆÏÓl⁄
í˛z≠ lyñ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ~•z !flÒˆÏÙ ÌyܲˆÏ° •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyˆÏÓl ly–
≤Ã11≠ ˆÜ˛ylG ˆe´ï˛y ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ìyܲy ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˆÌˆÏܲ ˆÜ˛lyܲyê˛y
ܲÓ˚ˆÏ° !ï˛!l !ܲ ˆÎê%˛Ü%˛ ܲˆÏ¡õy!ç¢l ê˛ƒy: !òˆÏÎ˚ˆÏSlÈ ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ òy!Ó
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ lyñ ˆÜ˛ylG ˆe´ï˛y ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ìyܲy ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˆÌˆÏܲ ˆÜ˛lyܲyê˛y
ܲÓ˚ˆÏ° !ï˛!l ˆÎê%˛Ü%˛ ܲˆÏ¡õy!ç¢l ê˛ƒy: !òˆÏÎ˚ˆÏSlÈ ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Ó˚*ˆÏ˛õ òy!Ó Ü˛Ó˚ˆÏï˛
˛õyÓ˚ˆÏÓl ly ܲyÓ˚î ~•z !flÒˆÏÙ Ìyܲy §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛yˆÏly ê˛ƒy: •zl˲ˆÏÎ˚§ !òˆÏï˛ å•z§%ƒ ܲÓ˚ˆÏï˛ä
˛õyÓ˚ˆÏÓl ly–
≤Ã12≠ ˆe´ï˛yÓ˚ ܲySÈ ˆÌˆÏܲ !ܲ ܲˆÏ¡õy!ç¢l ê˛ƒy: ˆlGÎ˚y ÎyˆÏÓ⁄
í˛z≠ lyñ ܲyÓ˚î ~•z !flÒˆÏÙ Ìyܲy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ܲÓ˚ ˆlGÎ˚yÎ˚ !lˆÏ£Ïô xyˆÏSÈ– ~Ó˚ xÌ≈ ~•z
!flÒˆÏÙ Ìyܲy §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛ylG ê˛ƒy: •zl˲ˆÏÎ˚§ !òˆÏï˛ å•z§%ƒ ܲÓ˚ˆÏï˛ä ˛õyÓ˚ˆÏÓl ly–
≤Ã13≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙ ˆÎˆÏï˛ ã˛y•zˆÏ° ˆÜ˛yl §#ÙyÓ˚ ÙˆÏôƒ ÌyܲˆÏï˛ •ˆÏÓ⁄
í˛z≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ ≤ÃyÓ˚!Ω˛Ü˛ (threshold) §#Ùy 50 °«˛ ê˛yܲy åxy!Ì≈ܲ ÓSȈÏÓ˚
ˆÙyê˛ Óy!£Ï≈ܲ ê˛yl≈G˲yÓ˚ä–
≤Ã14≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ ܲ#˲yˆÏÓ ê˛yl≈G˲yÓ˚ !•§yÓ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ 2å6ä ôyÓ˚yÎ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚ !•§yˆÏÓÓ˚ ˛õk˛!ï˛ ˆòGÎ˚y xyˆÏSÈ– ÚˆÙyê˛ ê˛yl≈G˲yÓ˚Û xÌ≈
Ú§ÙhflÏ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ åܲÓ˚ˆÏÎyàƒ ~ÓÇ Ü˛Ó˚Ù%_´ §Ó˚ÓÓ˚y• + xÓƒy•!ï˛ ˆòGÎ˚y §Ó˚ÓÓ˚y• +
Ó˚Æy!lä ~ÓÇ !§!ç~§!ê˛ xy•zl, ~§!ç~§!ê˛ xy•zl ~ÓÇ xy•z!ç~§!ê˛ xy•zlüÈ~ ôyÎ≈ ܲÓ˚y
ܲÓ˚ñ ˆÎ§Ó §Ó˚ÓÓ˚y• !lˆÏçÓ˚ çlƒ ˆlGÎ˚y •ˆÏÎ˚ˆÏS (inward supply) + ~ܲ•z õƒylÈ !lˆÏÎ˚
!Ó˚˲y§≈ ã˛yç≈ ˆÙˆÏl ˆÎ§Ó ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ~•z !•§yÓ ˆÌˆÏܲ Óy•zˆÏÓ˚ ÌyܲˆÏÓ–
≤Ã15≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Î!ò ¢ï˛≈yÓ°# ly ÙyˆÏll ~ÓÇ xˆÏÎyàƒï˛y §ˆÏ_¥G Î!ò
ܲˆÏ¡õy!ç¢l !flÒˆÏÙ Ü˛Ó˚ ˆòl ï˛ˆÏÓ Ü˛# ¢y!hflÏ •ˆÏÓ⁄
19
í˛z≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Î!ò ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ ˆÎyàƒ ly •l ï˛ÑyˆÏܲ ܲÓ˚ñ §%ò !òˆÏï˛ •ˆÏÓ
~ÓÇ ï ÑyˆÏܲ ܲˆÏÓ˚Ó˚ §Ù˛õ!Ó˚Ùyî xÌ≈òu˛ !òˆÏï˛ •ˆÏÓ– å8 å3ä ôyÓ˚yä
≤Ã16≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ lƒ)lï˛Ù ܲ# •yÓ˚ ≤ÃhflÏyÓ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠ 1 ¢ï˛yÇ¢–
≤Ã17≠ Îál ˆÜ˛ylG ˛õîƒ ~ÓǢ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ˆÌˆÏܲ ¢ï˛≈•#lÓ˚*ˆÏ˛õ ܲÓ˚ SÈyí˛¸ ˆòGÎ˚y
•ˆÏÓ ï˛ál ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ ܲÓ˚ !òˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z≠ lyñ ˆÎ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ~Ùl ˛õîƒ ~ÓǢÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ÓƒÓfliy ܲˆÏÓ˚l !ï˛!l ˆÜ˛ylG ܲÓ˚
xyòyÎ˚ ܲÓ˚ˆÏÓl ly–
≤Ã18≠ ܲÓ˚˘÷ÕÒ ˆÌˆÏܲ xÓƒy•!ï˛ (Remission) !Ó£ÏÎ˚!ê˛ Ü˛#⁄
í˛z≠ ~Ó˚ xÌ≈ Î!ò ˛õîƒ xyÓ˚ ly ˛õyGÎ˚y ÎyÎ˚ Óy ˆ§!ê˛ ≤ÃyÜ,˛!ï˛Ü˛ ܲyÓ˚ˆÏî l‹T •ˆÏÎ˚ ÎyÎ˚ ï˛ál
ܲÓ˚òyï˛yˆÏܲ ~Ùl ˛õˆÏîƒÓ˚ çlƒ ܲÓ˚˘÷ÕÒ ˆÌˆÏܲ xÓƒy•!ï˛ ˆòGÎ˚y– xy•zˆÏlÓ˚ !Ó!˲ߨ ôyÓ˚yÎ˚
ˆòGÎ˚y ¢ï˛≈ Ùyly •ˆÏ° ï˛ˆÏÓ•z xÓƒy•!ï˛ §Ω˛Ó–
≤Ã19≠ !ç~§!ê˛ xy•zˆÏl !ܲ xÓƒy•!ï˛ §Ω˛Ó⁄
í˛z≠ •ƒÑyñ ≤ÃhflÏy!Óï˛ xyò¢≈ !ç~§!ê˛ xy•zlÈüÈ~Ó˚ ôyÓ˚y 11 ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe xÓƒy•!ï˛Ó˚
xl%Ù!ï˛ !òˆÏÎ˚ˆÏSÈ–
≤Ã20≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà•z Î!ò ˛õîƒ ˆáyÎ˚y ÎyÎ˚ Óy ôÁǧ •ˆÏÎ˚ ÎyÎ˚ ï˛y•ˆÏ° !ܲ xÓƒy•!ï˛
ÙO%Ó˚ •ˆÏÓ⁄
í˛z≠ ܲÓ˚ ˆÌˆÏܲ xÓƒy•!ï˛ ÷ô% ï˛ál•z !Ù°ˆÏÓ Îál xy•zl xl%ÎyÎ˚# ܲÓ˚ ≤ÈÏòÎ˚ •ˆÏÓñ xÌ≈yÍ
ܲÓ˚ˆÏÎyàƒ âê˛ly!ê˛ âˆÏê˛ˆÏSÈ G xy•zl xl%ÎyÎ˚# ܲÓ˚ ã%˛!ܲˆÏÎ˚ ˆòGÎ˚y çÓ˚&!Ó˚ •ˆÏÎ˚ ˛õˆÏí˛¸ˆÏSÈ– !ç~§!ê˛
xy•zˆÏlñ ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õˆÏÓ˚•z ܲÓ˚ xyˆÏÓ˚y˛õ •Î˚– §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà•z Î!ò ˛õîƒ ˆáyÎ˚y
ÎyÎ˚ Óy ôÁǧ •ˆÏÎ˚ ÎyÎ˚ñ ï˛y•ˆÏ° ܲÓ˚ ≤ÃòyˆÏlÓ˚ í˛z˛õˆÏÎyà# ܲÓ˚ˆÏÎyàƒ âê˛ly!ê˛ âê˛ˆÏSÈ ly– §%ï˛Ó˚yÇ
ܲÓ˚ xÓƒy•!ï˛Ó˚ ≤ß¿•z í˛zë˛ˆÏSÈ ly–
20
≤Ã21≠ ˛õîƒ Î!ò ˆáyÎ˚y ÎyÎ˚ Óy ôÁǧ •ˆÏÎ˚ ÎyÎ˚ üüüÈ ˆ§ ˆÎˆÏܲylG ܲyÓ˚ˆÏî ˆ•yܲ ly ˆÜ˛lÈüüüÈ
xÓƒy•!ï˛ !ܲ !Ù°ˆÏÓ•z⁄
í˛z≠ ≤ÃhflÏy!Óï˛ ôyÓ˚y 11ÈüÈÓ˚ ˲yˆÏ£ƒ ~ܲÓyÓ˚ ˆã˛yá ˆÓy°yˆÏ°•z flõ‹T •ˆÏÓ ˆÎñ xÓƒy•!ï˛ ÷ô% ˆ§•z
§Ó ˆ«˛ˆÏe•z !Ù°ˆÏÓ ˆÎáyˆÏl ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˛õ!Ó˚ÙyˆÏî âyê˛!ï˛Ó˚ ܲyÓ˚î=!° ≤ÃyÜ,˛!ï˛Ü˛–
≤Ã22≠ ˆÜ˛ylG ˆÜ˛ylG §Ó˚ÓÓ˚y•ˆÏܲ !ç~§!ê˛ xyˆÏÓ˚yˆÏ˛õÓ˚ ˆÌˆÏܲ xÓƒy•!ï˛ ˆòGÎ˚yÓ˚ «˛Ùï˛yñ
xyò¢≈ !ç~§!ê˛ xy•zl í˛z˛õÎ%_´ §Ó˚ܲyÓ˚ˆÏܲ !òˆÏÎ˚ˆÏSÈ !ܲ⁄
í˛z≠ •Ñƒyñ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 10 xl%ÎyÎ˚# ˆÜ˛w#Î˚ xÌÓy Ó˚yçƒ §Ó˚ܲyÓ˚ñ !ç~§!ê˛
˛õ!Ó˚£ÏˆÏòÓ˚ §%˛õy!Ó˚¢ §yˆÏ˛õˆÏ«˛ñ ˆÜ˛ylG §Ó˚ÓÓ˚y•ˆÏܲ §yôyÓ˚î˲yˆÏÓ xÌÓy ¢ï≈˛§yˆÏ˛õˆÏ«˛ !ç~§!ê˛
xyˆÏÓ˚yˆÏ˛õÓ˚ ˆÌˆÏܲ xÓƒy•!ï˛ !òˆÏï˛ ˛õyˆÏÓ˚l–
21
3
ˆÓ˚!çˆÏfiê˛∆¢l
REGISTRATION
≤Ã1 ≠ !ç~§!ê˛ˆÏï˛ ˆÓ˚!çˆÏfiê˛∆¢l @˝Ã•ˆÏîÓ˚ §%!Óôy ܲ#⁄
í˛z ≠ !ç~§!ê˛ˆÏï˛ ˆÓ˚!çˆÏfiê˛∆¢l @˝Ã•î ܲÓ˚ˆÏ° ÓƒÓ§yÎ˚ ~•z§Ó §%!Óôy !Ù°ˆÏÓÈüÈ üÈ
• xy•zlï˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚# !•ˆÏ§ˆÏÓ fl∫#Ü,˛!ï˛ó
• •zl˛õ%ê˛ ˛õîƒ G˛ õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ≤Ãò_ ܲˆÏÓ˚Ó˚ §!ë˛Ü˛ !•§yÓÓ˚«˛îñ ~•z ܲÓ˚
xyÓyÓ˚ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ !ç~§!ê˛ ≤ÃòyˆÏl ÓƒÓ•yÓ˚
ܲÓ˚y ÎyˆÏÓó
• ˆe´ï˛yˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ ܲÓ˚ §Ç@˝Ã• G ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚
≤Ãò_ ܲˆÏÓ˚Ó˚ ˆe´!í˛ê˛ ˆe´ï˛y Óy @˝Ã•#ï˛yˆÏܲ •hflÏyhs˝Ó˚ ܲˆÏÓ˚ ˆòÓyÓ˚ xy•z!l x!ôܲyÓ˚–
≤Ã2 ≠ !ç~§!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l SÈyí˛¸y !ܲ ˆÜ˛ylG Óƒ!_´ xy•z!ê˛!§ òy!Ó Ü˛Ó˚ˆÏï˛ G ܲÓ˚
§Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z ≠ ly– !ç~§!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l SÈyí˛¸y ˆÜ˛ylG Óƒ!_´ ï˛ÑyÓ˚ @˝Ãy•Ü˛ˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ ܲÓ˚
§Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l lyñ !lˆÏçÓ˚ ˆòGÎ˚y !ç~§!ê˛Ó˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛G òy!Ó
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ly–
≤Ã3 ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á ܲ# •ˆÏÓ⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •GÎ˚yÓ˚ !ï˛!Ó˚¢ !òˆÏlÓ˚ ÙˆÏôƒ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ
xyˆÏÓòl ܲÓ˚ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á!ê˛ •ˆÏÓ ˆ§•z !òl ˆÎ!òl xyˆÏÓòlܲyÓ˚#Ó˚
22
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •ˆÏÎ˚ˆÏSÈ–
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •GÎ˚yÓ˚ !ï˛!Ó˚¢ !òl ˆ˛õ!Ó˚ˆÏÎ˚ ÎyÓyÓ˚ ˛õÓ˚
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲÓ˚ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á!ê˛ •ˆÏÓ ˆ§•z !òl
ˆÎ!òl ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ •ˆÏÎ˚ˆÏSÈ–
fl∫ï˛/≤ÃÓ,_ •ˆÏÎ˚ åsuo motoä ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ã˛y•zˆÏ°ñ xÌ≈yÍ ≤ÃyÓ˚!Ω˛Ü˛ ܲÓ˚SÈyí˛¸
§#ÙyÓ˚ ÙˆÏôƒ Ìyܲy §ˆÏ_¥G ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ã˛y•zˆÏ°ñ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á!ê˛
•ˆÏÓ ˆ§•z !òl ˆÎ!òl ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏò¢ •ˆÏÎ˚ˆÏSÈ–
≤Ã4 ≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛yl ˆÜ˛yl Óƒ!_´ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ òyÎ˚Ók˛⁄
í˛z ≠ ˲yÓ˚ï˛ÓˆÏ£Ï≈Ó˚ ˆÎˆÏܲylG ≤ÃyˆÏhs˝ ÓƒÓ§y ܲˆÏÓ˚l ~Ó˚Ü˛Ù ˆÎˆÏܲylG §Ó˚ÓÓ˚y•Ü˛yÓ˚#ñ
ÎÑyÓ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚ ~ܲ!ê˛ ≤ÃhflÏy!Óï˛ ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy ˆ˛õ!Ó˚ˆÏÎ˚ ˆàˆÏSÈñ ˆÓ˚!çˆÏfiê˛∆¢l
!lˆÏï˛ òyÎ˚Ók˛– ï˛ˆÏÓ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ å~Ù!ç~°ä !¢!í˛í˛z°ÈüÈ~ !ܲS%È !l!ò≈‹T
ˆ◊î#Ó˚ Óƒ!_´Ó˚ ܲÌy Ó°y xyˆÏSÈ üÈ üÈ~ÑÓ˚y ~•z ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy !l!Ó≈ˆÏ¢ˆÏ£Ï ˆÓ˚!çˆÏfiê˛∆¢l
!lˆÏï˛ òyÎ˚Ók˛–
~ܲçl Ü,˛!£Ïç#Ó# åagriculturistä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !•ˆÏ§ˆÏÓ !ÓˆÏÓ!ã˛ï˛ •ˆÏÓl ly
xyÓ˚ ï˛ÑyˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢lG !lˆÏï˛ •ˆÏÓ ly–
≤Ã5 ≠ ˆÙyê˛ ê˛yl≈G˲yÓ˚ ܲ#⁄
í˛z ≠ ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 2å6ä xl%ÎyÎ˚#ñ ˆÙyê˛ ê˛yl≈G˲yÓ˚ ~•z §ÙhflÏ !ܲS%ÈÓ˚ §Ó≈ˆÏÙyê˛
Ù)°ƒÈüüüÈ
Ü˛ä §ÙhflÏ Ü˛Ó˚ˆÏÎyàƒ åtaxableä G !l‹ÒÓ˚ ånon-taxableä §Ó˚ÓÓ˚y•ñ
áä SÈyí˛¸≤ÃyÆ åexemptä §Ó˚ÓÓ˚y•ñ
àä ~ܲ•z ˛õƒyˆÏlÓ˚ xô#lfli Óƒ!_´Ó˚ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ó˚Æy!l–
í˛z˛õˆÏÓ˚y_´ §Ó•z §Ó≈˲yÓ˚ï˛#Î˚ ˆ«˛ˆÏe àîly ܲÓ˚y •ˆÏÓñ ï˛ˆÏÓ ~Ó˚ ÙˆÏôƒ !§!ç~§!ê˛
xy•zlñ ~§!ç~§!ê˛ xy•zl Óy xy•z!ç~§!ê˛ xy•zˆÏl ôyÎ≈ ܲÓ˚y ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî ôÓ˚y
•ˆÏÓ ly–
ˆÎ §Ó˚ÓÓ˚yˆÏ• ܲÓ˚ !Ó˛õÓ˚#ï˛ xyˆÏÓ˚yˆÏ˛õ å!Ó˚˲y§≈ ã˛yˆÏç≈ä ≤ÈÏòÎ˚ ï˛yÓ˚ Ù)°ƒñ Óy ˆÎ
§Ó˚ÓÓ˚y• ÓƒÓ§yÓ˚ x!˲Ù%ˆÏá åinward supplyä ~ˆÏ§ˆÏSÈ ï˛yÓ˚ Ù)°ƒ ˆÙyê˛ ê˛yl≈G˲yˆÏÓ˚
ˆÎyà •ˆÏÓ ly–
≤Ã6 ≠ ˆÜ˛yl ˆÜ˛yl ˆ«˛ˆÏe ˆÓ˚!çˆÏfiê˛∆¢l Óyôƒï˛yÙ)°Ü˛⁄
23
í˛z ≠ ~Ù!ç~°ÈüÈ~Ó˚ !¢!í˛í˛z° 3üÈ~Ó˚ xl%ˆÏFSÈò 5 xl%ÎyÎ˚# !l¡¨!°!áï˛ Óƒ!_´ˆÏòÓ˚
Óyôƒï˛yÙ)°Ü˛Ë˛yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛•z •ˆÏÓñ ~ÑÓ˚y ~•z ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy !l!Ó≈ˆÏ¢ˆÏ£Ï
ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ÓyôƒÈüüüÈ
ܲä xyhs˝/ÈüÈÓ˚yçƒ åinter-stateä §Ó˚ÓÓ˚y•Ü˛yÓ˚# Óƒ!_´ó
áä x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ó
àä !Ó˛õÓ˚#ï˛ xyˆÏÓ˚y˛õñ xÌ≈yÍ !Ó˚˲y§≈ ã˛yˆÏç≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ó
âä xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ó
.ä ôyÓ˚y 37 xl%ÎyÎ˚# ܲÓ˚ ˆÜ˛ˆÏê˛ Ó˚yáyÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ó
ã˛ä ˆÎ §Ó Óƒ!_´ xlƒ ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˛õˆÏ«˛ñ ~ˆÏç^˝ê˛ !•ˆÏ§ˆÏÓ Óy
xyÓ˚ ˆÜ˛ylG ˲yˆÏÓñ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ÌyˆÏܲlñ ï˛ÑyÓ˚yó
SÈä •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ˛õ!Ó˚ˆÏÓ¢Ü˛ åinput service distributoräó
çä •zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ˆÏòÓ˚ ÙyôƒˆÏÙ ˛õîƒ G˘Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚# Óƒ!_´ñ
Î!ò ï˛y ÓƒyˆÏ[˛í˛ ˛õ!Ó˚ˆÏ£ÏÓy ly •Î˚ó
V˛ä ≤ÈÏï˛ƒÜ˛ •zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ó
~èä !lˆÏçÓ˚ Óƒy[˛ˆÏlÙ Óy ˆê˛∆í˛ˆÏlÙ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ ˆÎ ~!@˝ÃˆÏàê˛Ó˚ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•
ܲˆÏÓ˚lñ !ï˛!ló ~ÓÇ
ê˛ä ܲyí˛z!™ˆÏ°Ó˚ §%˛õy!Ó˚¢e´ˆÏÙ ˆÜ˛w#Î˚ xÌÓy ˆÜ˛ylG Ó˚yçƒ §Ó˚ܲyÓ˚ xyÓ˚ ˆÎ §ÙhflÏ
Óƒ!_´ Óy Óƒ!_´ÓˆÏà≈Ó˚ !ӣψÏÎ˚ !ÓK˛!Æ çy!Ó˚ ܲÓ˚ˆÏÓlñ ï˛ÑyÓ˚y–
≤Ã7 ≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ òyÎ˚Ók˛ï˛y §,!‹T •GÎ˚yÓ˚ !ï˛!Ó˚¢ !òˆÏlÓ˚ ÙˆÏôƒ ≤ÃhflÏy!Óï˛ ¢ï˛≈ G
˛õk˛!ï˛ xl%§Ó˚î ܲˆÏÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ–
≤Ã8 ≠ Î!ò ˆÜ˛ylG Óƒ!_´ ~ܲ•z ˛õƒyˆÏl !Ó!˲ߨ Ó˚yˆÏçƒ Ü˛yÓ˚ÓyÓ˚ ܲˆÏÓ˚lñ !ï˛!l !ܲ ~ܲ!ê˛
x!˲ߨ ˆÓ˚!çˆÏfiê˛∆¢l ÓƒÓ•yÓ˚ ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z ≠ ly– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å1ä xl%ÎyÎ˚#ñ ˆÎ ˆÎ Ó˚yˆÏçƒ
˙ Óƒ!_´Ó˚ ÓƒÓ§y xyˆÏSÈ ï˛yÓ˚ ≤Ã!ï˛!ê˛ˆÏï˛ ï˛ÑyˆÏܲ ˛õ,Ìܲ˲yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ–
≤Ã9 ≠ ~ܲ•z Ó˚yˆÏçƒ ~ܲy!ôܲ Óy!îçƒôyÓ˚y åbusiness verticalä ÌyܲˆÏ° ˆÜ˛í˛z !ܲ
xy°yòy xy°yòy ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
24
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å2ä xl%ÎyÎ˚#ñ ˆÎ Óƒ!_´Ó˚
~ܲ•z Ó˚yˆÏçƒ ~ܲy!ôܲ Óy!îçƒôyÓ˚y xyˆÏSÈ !ï˛!l •zˆÏFSÈ Ü˛Ó˚ˆÏ° ≤Ã!ï˛!ê˛ Óy!îçƒôyÓ˚yÓ˚
çlƒ xy°yòy ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ˛õyˆÏÓ˚lñ ï˛ˆÏÓ !ܲS%È ≤ÃhflÏy!Óï˛ ¢ï˛≈ ˛õy°l ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã10 ≠ !ç~§!ê˛ ˛õ!Ó˚ˆÏ¢yˆÏôÓ˚ òyÎ˚Ók˛ï˛y ly ÌyܲˆÏ°G ˆÜ˛ylG Óƒ!_´ !ܲ ˆfl∫FSÈyÎ˚
ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å3ä xl%ÎyÎ˚#ñ ~ܲçl
Óƒ!_´ñ !¢!í˛í˛z° xl%ÎyÎ˚# ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ Óyôƒ ly •ˆÏ°Gñ ˆfl∫FSÈyÎ˚ ˆÓ˚!çˆÏfiê˛∆¢l
!lˆÏï˛ ˛õyˆÏÓ˚lñ xyÓ˚ ï˛ál ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ í˛z˛õÓ˚ ≤ÈÏÎyçƒ ~•z
xy•zˆÏlÓ˚ §ÙhflÏ !Óôyl•z ï˛ÑyÓ˚ í˛z˛õˆÏÓ˚G ≤ÈÏÎyçƒ •ˆÏÓ–
≤Ã11 ≠ ˆÓ˚!çˆÏfiê˛∆¢l ˆlÓyÓ˚ çlƒ ˛õyÙ≈yˆÏl^˝ê˛ xƒyܲyí˛z^˝ê˛ l¡∫Ó˚ å˛õƒylä Ìyܲy !ܲ çÓ˚&!Ó˚⁄
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19 xl%ÎyÎ˚# ˆÓ˚!çˆÏfiê˛∆¢l ˛õyÓyÓ˚ çlƒ ˆÎyàƒ
•ˆÏï˛ ˆàˆÏ° xyÎ˚ܲÓ˚ xy•zlñ 1961 å1961ÈüÈÓ˚ 43äÈüÈ~Ó˚ xô#ˆÏl !Óï˛!Ó˚ï˛ ˛õyÙ≈yˆÏl^˝ê˛
xƒyܲyí˛z^˝ê˛ l¡∫Ó˚ å˛õƒylä ÌyܲˆÏï˛•z •ˆÏÓ–
ï˛ˆÏÓ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19 å4~ä xl%ÎyÎ˚#ñ xlyÓy§# ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ ˆ«˛ˆÏe ˛õƒyl Óyôƒï˛yÙ)°Ü˛ lÎ˚ó xlƒ ˆÜ˛ylG ≤ÃhflÏy!Óï˛ l!ÌÓ˚ !˲!_ˆÏï˛ ï˛ÑyˆÏܲ
ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ ܲÓ˚y •ˆÏÓ–
≤Ã12 ≠ ~•z xy•zˆÏlñ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ÙyôƒˆÏÙñ !í˛˛õyê˛≈ˆÏÙ^˝ê˛ !ܲ fl∫ï˛/≤ÃÓ,_ •ˆÏÎ˚
ܲyí˛zˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l !òˆÏï˛ x@˝Ã§Ó˚ •ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 19 å5ä xl%ÎyÎ˚#ñ Î!ò ˆÜ˛ylG Óƒ!_´ ~•z
xy•zˆÏlÓ˚ xô#ˆÏl ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ òyÎ˚Ók˛ï˛y Ìyܲy §ˆÏ_¥G ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛
ÓƒÌ≈ •lñ ï˛y•ˆÏ° í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲñ ~Ù!ç~° Óy í˛z_´ §ÙˆÏÎ˚ Ó°ÓÍ xlƒ ˆÜ˛ylG
xy•zl ˆÙyï˛yˆÏÓܲ xlƒylƒ ˆÎ ˆÜ˛ylG ÓƒÓfliy @˝Ã•î ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲly ï˛yÓ˚ xˆÏ˛õ«˛y
ly ܲˆÏÓ˚•z åwithout prejudiceäñ ≤ÃhflÏy!Óï˛ ˛õk˛!ï˛ xl%ÎyÎ˚# ˙ Óƒ!_´ˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l
!òˆÏï˛ x@˝Ã§Ó˚ •ˆÏÓl–
≤Ã13 ≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
25
í˛z ≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ í˛z˛õôyÓ˚y 7 xl%ÎyÎ˚#ñ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ΈÏÌy˛õÎ%_´
ï˛ÌƒÎyã˛y•zˆÏÎ˚Ó˚ ˛õÓ˚ ˆÜ˛ylG xyˆÏÓòl ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ï˛ˆÏÓ ôyÓ˚y 19ÈüÈ~Ó˚
í˛z˛õôyÓ˚y 8ÈüÈ~ ~G Ó°y xyˆÏSÈ ˆÎ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ ly
!òˆÏÎ˚ xyÓ˚ Óƒ!_´àï˛ ÷ly!lÓ˚ Î%!_´§Dï˛ §%ˆÏÎyà ly !òˆÏÎ˚ ˆÓ˚!çˆÏfiê˛∆¢l Óy •zí˛z!lܲ
xy•zˆÏí˛!^˝ê˛!ê˛ l¡∫ˆÏÓ˚Ó˚ çlƒ ܲÓ˚y xyˆÏÓòl ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl ly–
≤Ã14 ≠ ˆÜ˛ylG Óƒ!_´ˆÏܲ ÙO%Ó˚ ܲÓ˚y ˆÓ˚!çˆÏfiê˛∆¢l !ܲ fliyÎ˚#⁄
í˛z ≠ •ƒÑy– ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ~ܲÓyÓ˚ ÙO%Ó˚ ܲÓ˚y •ˆÏ° ï˛y fliyÎ˚# •Î˚ñ Îï˛«˛î ly
ï˛y §yˆÏÓ˚[˛yÓ˚ñ Óy!ï˛°ñ fli!àï˛ Óy ≤Ãï˛ƒy•yÓ˚ •ˆÏFSÈ–
≤Ã15 ≠ çy!ï˛§ˆÏAâÓ˚ ˆÜ˛ylG §ÇfliyÓ˚ !ܲ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ xô#ˆÏl
ˆÓ˚!çˆÏfiê˛∆¢l ˆlÓyÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈ⁄
í˛z ≠ ˆÎ ˆÜ˛ylG çy!ï˛§ˆÏAâÓ˚ §Çfliyñ ܲl§%ƒˆÏ°ê˛ Óy !ÓˆÏò!¢ Ó˚yˆÏ‹T…Ó˚ ò)ï˛yÓy§ G ~•z
ÙˆÏÙ≈ !ÓK˛y!˛õï˛ xlƒ ˆÜ˛ylG Óƒ!_´Óà≈ˆÏܲ !ç~§!ê˛ ˆ˛õyê˛≈y° ˆÌˆÏܲ ~ܲ!ê˛ xllƒ
§ly_´Ü˛Ó˚ î l¡∫ Ó ˚ å•z í ˛z x y•z ~ lä !lˆÏ ï ˛ •ˆÏ Ó – ~•z §ly_´Ü˛Ó˚ î l¡∫ ˆ Ï Ó ˚ Ó ˚ àë˛l
!ç~§!ê˛xy•z~lÈüÈ~Ó˚ §ˆÏD §D!ï˛˛õ)î≈ •ˆÏÎ˚ §ÙhflÏ Ó˚yˆÏçƒÓ˚ ˆ«˛ˆÏe•z x!˲ߨ •ˆÏÓ xyÓ˚
ˆÜ˛w Ó˚yçƒ !l!Ó≈ˆÏ¢ˆÏ£Ï ~ܲ•z •ˆÏÓ– ≤Ãò_ ܲˆÏÓ˚Ó˚ ê˛yܲy !Ó˚Ê˛y[˛ ˆ˛õˆÏï˛ xyÓ˚ !ç~§!ê˛
!Ó!ôˆÏï˛ ≤ÃhflÏy!Óï˛ xlƒylƒ ܲyÓ˚ˆÏî ~•z •zí˛zxy•z~lÈüÈ~Ó˚ ≤ÈÏÎ˚yçl •ˆÏÓ–
≤Ã16 ≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÜ˛ylG çy!ï˛§ˆÏAâÓ˚ §ÇfliyˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏ° ˆ§•z
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ òy!Î˚c ܲ#⁄
í˛z ≠ ~•z ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ •zl˲ˆÏÎ˚ˆÏ§ ˙ •zí˛zxy•z~lÈüÈ!ê˛ í˛zˆÏÕ‘á ܲÓ˚ˆÏÓl
xyÓ˚ ~•z §Ó˚ÓÓ˚y•=!°ˆÏܲ xyˆÏÓ˚ܲçl ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ܲÓ˚y §Ó˚ÓÓ˚y• å!Ó ê%˛ !Óä
ӈϰ àîƒ Ü˛Ó˚ˆÏÓl– ~•z •zl˲ˆÏÎ˚§=!° §Ó˚ÓÓ˚y•Ü˛yÓ˚# xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏÓl–
≤Ã17 ≠ §Ó˚ܲy!Ó˚ §ÇfliyˆÏܲ !ܲ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄
í˛z ≠ ˆÎ §Ó §Ó˚ܲy!Ó˚ ܲï,˛≈˛õ«˛˘ !˛õ~§•zí˛z !ç~§!ê˛ ˛õîƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚l ly åxyÓ˚
ï˛y•z !ç~§!ê˛ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ Óyôƒ lläñ !ܲv xyhs˝/ÈüÈÓ˚yçƒ e´Î˚ ܲˆÏÓ˚ ÌyˆÏܲlñ
ï˛ÑyˆÏòÓ˚ §Ç!Ÿ’‹T Ó˚yçƒ Ü˛Ó˚ ܲï,˛≈˛õ«˛ !ç~§!ê˛ ˆ˛õyê˛≈y° ˆÌˆÏܲ ~ܲ!ê˛ xllƒ §ly_´Ü˛Ó˚î
26
l¡∫Ó˚ åxy•z!í˛ä ˆòˆÏÓl–
≤Ã18 ≠ x!lÎ˚!Ùï˛ åcasualä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÜ˛⁄
í˛z ≠ x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´Ó˚ §ÇK˛y xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ ôyÓ˚y 2å21äÈüÈ~
ˆòGÎ˚y xyˆÏSÈ– ~•z Óƒ!_´ ~Ùl ~ܲ ܲÓ˚ˆÏÎyàƒ xMÈ˛ˆÏ° ܲálG §álG ÓƒÓ§y ܲˆÏÓ˚l
ˆÎáyˆÏl ï˛ÑyÓ˚ ˆÜ˛ylG ÓÑyôy ÓƒÓ§yfli° ˆl•z–
≤Ã19 ≠ xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄
í˛z ≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ ôyÓ˚y 2å69ä xl%ÎyÎ˚#ñ ˆÎ ܲÓ˚ˆÏÎyàƒ Óƒ!_´
˲yÓ˚ˆÏï˛Ó˚ Óy•zˆÏÓ˚ Ó§Óy§ ܲˆÏÓ˚l ~ÓÇ Ë˛yÓ˚ˆÏï˛ ˆÜ˛ylG ÓÑyôy ÓƒÓ§yfli° ly ÌyܲˆÏ°G
!Î!l ܲálG §álG ˆòˆÏ¢ ~ˆÏ§ ܲyÓ˚ÓyÓ˚ ܲˆÏÓ˚l ï˛ÑyˆÏܲ xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´
Ó°y •ˆÏÓ–
≤Ã20 ≠ x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ xyÓ˚ xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ˆòGÎ˚y
ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏܲˆÏê˛Ó˚ ˆÙÎ˚yò Ü˛ï˛ !òˆÏlÓ˚⁄
í˛z ≠ Úx!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´Û xyÓ˚ ÚxlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ÛÈüÈˆÜ˛ ˆòGÎ˚y
ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ܲyÎ≈ܲÓ˚ ï˛y!Ó˚á ˆÌˆÏܲ 90 !òl ˛õÎ≈hs˝ ˜Óô–
ï˛ˆÏÓ í˛z_´ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ xl%ˆÏÓ˚yˆÏô í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ~•z §ÙÎ˚§#Ùy xl!ôܲ
xyÓ˚G 90 !òl ˛õÎ≈hs˝ Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã21 ≠ ˆÜ˛ylG x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ Óy xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ !ܲ ~•z
!ӈϢ£Ï ˆ◊î#Ó˚ xhs˝à≈ï˛ ˆÓ˚!çˆÏfiê˛∆¢l ˆlÓyÓ˚ §ÙÎ˚ ˆÜ˛ylG x!@˝ÃÙ Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏï˛
•ˆÏÓ⁄
í˛z ≠ •ƒÑy– Î!òG ~ܲçl §yôyÓ˚î ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl
ܲÓ˚yÓ˚ §ÙÎ˚ ˆÜ˛ylG xÌ≈ çÙy ܲÓ˚ˆÏï˛ •Î˚ lyñ ~ܲçl x!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ Óy
xlyÓy§# ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲñ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 19å1ä xl%ÎyÎ˚#
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲÓ˚yÓ˚ §ÙÎ˚ñ Îï˛!òˆÏlÓ˚ çlƒ ~•z ˆÓ˚!çˆÏfiê˛∆¢l ã˛yGÎ˚y
•ˆÏFSÈ ï˛ï˛!òˆÏlÓ˚ §Ω˛yÓƒ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ í˛z˛õˆÏÎyà# ~ܲ!ê˛ xyl%Ùy!lܲ xÌ≈Ù)°ƒ x!@˝ÃÙ
ܲÓ˚ !•ˆÏ§ˆÏÓ çÙy ܲÓ˚ˆÏï˛ •ˆÏÓ– Î!ò ≤ÃyÌ!Ùܲ 90 !òˆÏlÓ˚ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚G ˆÓ˚!çˆÏfiê˛∆¢l
27
≤ð!¡∫ï˛ Ü˛Ó˚ˆÏï˛ •Î˚ ï˛y•ˆÏ° xyÓ˚G Îï˛!òˆÏlÓ˚ çlƒ ï˛y ≤ð!¡∫ï˛ Ü˛Ó˚ˆÏï˛ ã˛yGÎ˚y •ˆÏFSÈ
ï˛yÓ˚ §ˆÏD §D!ï˛˛õ)î≈ x!ï˛!Ó˚_´ xyl%Ùy!lܲ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî xyÓyÓ˚ x!@˝ÃÙ !•ˆÏ§ˆÏÓ çÙy
ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã22 ≠ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ !ܲ §ÇˆÏ¢yôl ܲÓ˚y ÎyÎ˚⁄
í˛z ≠ ôyÓ˚y 20 xl%ÎyÎ˚# xyˆÏÓòlܲyÓ˚#Ó˚ ˆòGÎ˚y ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ñ Óy í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ
!lˆÏç !l!Ÿã˛ï˛ •ˆÏÎ˚ñ ≤ÃhflÏy!Óï˛ ˛õk˛!ï˛ G §ÙÎ˚§#Ùy ˆÙˆÏlñ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ï˛Ìƒy!òˆÏï˛
≤ÈÏÎ˚yçl#Î˚ §ÇˆÏ¢yôl# xl%ˆÏÙyòl Óy ≤Ãï˛ƒyáƒyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– í˛zˆÏՑრˆÎñ ܲï˛Ü˛=!°
!l!ò≈‹T ˆÜ˛w#Î˚ ~°yܲyÓ˚ ï˛Ìƒy!ò §ÇˆÏ¢yôˆÏlÓ˚ çˆÏlƒ•z ÷ô% í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚
xl%Ù!ï˛Ó˚ ≤ÈÏÎ˚yçlñ Óy!ܲ ~°yܲyÎ˚ ˆÓ˚!çfiê˛∆ƒy^˝ê˛ !lˆÏç•z §ÇˆÏ¢yôl ܲˆÏÓ˚ !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
≤Ã23 ≠ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ !ܲ Óy!ï˛° ܲÓ˚y ÎyÎ˚⁄
í˛z ≠ •ƒÑy– ~•z xy•zˆÏl ≤Ãò_ ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ ôyÓ˚y
21ÈüÈ~ í˛zˆÏÕ‘!áï˛ ˛õ!Ó˚!fli!ï˛=!°ˆÏï˛ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ Óy!ï˛° ܲˆÏÓ˚ !òˆÏï˛ ˛õyˆÏÓ˚l–
í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lˆÏçÓ˚ í˛zˆÏòƒyˆÏàñ xÌÓy ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ Óy ï˛ÑyÓ˚
Ù,ï%˛ƒ •ˆÏÎ˚ ÌyܲˆÏ° ï˛ÑyÓ˚ xy•zl§Dï˛ í˛z_Ó˚y!ôܲyÓ˚#Ó˚ ܲÓ˚y xyˆÏÓòˆÏlÓ˚ !˲!_ˆÏï˛ñ ≤ÃhflÏy!Óï˛
˛õk˛!ï˛ G §ÙÎ˚§#Ùy ˆÙˆÏlñ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã24 ≠ !§!ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° •ˆÏ° ~§!ç~§!ê˛ xy•zˆÏlG
!ܲ ï˛y Óy!ï˛° •ˆÏÓ⁄
í˛z ≠ •ƒÑy– ~ܲ xy•zˆÏl åˆÎÙl ôÓ˚y Îyܲ !§!ç~§!ê˛ä ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛°
•ˆÏ° xlƒylƒ xy•zˆÏlG åxÌ≈yÍ ~§!ç~§!ê˛ä ï˛y Óy!ï˛° ӈϰ àîƒ •ˆÏÓ [ôyÓ˚y 21å6ä]–
≤Ã25 ≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ !lˆÏç ˆÌˆÏܲ ˆÜ˛ylG ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l⁄
í˛z ≠ •ƒÑyñ ~Ù!ç~ˆÏ°Ó˚ ôyÓ˚y 21å2äÈüÈ~ !lˆÏò≈!¢ï˛ !ܲS%È ˛õ!Ó˚!fli!ï˛ˆÏï˛ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ
!lˆÏç ˆÌˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~•z§Ó ˛õ!Ó˚!fli!ï˛Ó˚ í˛zòy•Ó˚îÈüÈ üÈ SÈÎ˚
Ùy§ å§yôyÓ˚î ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˛õˆÏ«˛ä xÌÓy !ï˛l Ùy§ åܲ¡õyí˛z![˛Ç ܲÓ˚òyï˛yÓ˚ ˆ«˛ˆÏeä
~ܲê˛yly !Ó˚ê˛yl≈ çÙy ly ܲÓ˚y ~ÓÇ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ !òl ˆÌˆÏܲ SÈÎ˚ Ùy§ ˆ˛õ!Ó˚ˆÏÎ˚
ˆàˆÏ°G ÓƒÓ§y ã˛y°% ly ܲÓ˚y– ï˛ˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚yÓ˚ xyˆÏà í˛z˛õÎ%_´
28
xy!ôܲy!Ó˚ܲˆÏܲ fl∫y˲y!Óܲ lƒyÎ˚!Óã˛yˆÏÓ˚Ó˚ l#!ï˛ xl%§Ó˚î ܲÓ˚ˆÏï˛ •ˆÏÓ [ôyÓ˚y 21å4ä]–
≤Ã26 ≠ •zFSÈyÜ,˛ï˛ !Ù̃y !ÓÓ,!ï˛ñ çy!°Î˚y!ï˛ Óy ï˛Ìƒ ˆày˛õl ܲˆÏÓ˚ °y˲ ܲÓ˚y
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ ˆ«˛ˆÏe ܲ# ܲÓ˚î#Î˚⁄
í˛z ≠ ~•z §Ó ˆ«˛ˆÏe í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ xï˛#ï˛ Ü˛y° ˆÌˆÏܲ åretrospectivelyä
ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l [ôyÓ˚y 21å3ä]–
≤Ã27 ≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏl ˆÜ˛w#Î˚ !˲!_ˆÏï˛ ˆÓ˚!çˆÏfiê˛∆¢l åcentralized
registrationä ˆlGÎ˚yÓ˚ ˆÜ˛ylG §%ˆÏÎyà xyˆÏSÈ !ܲ⁄
í˛z ≠ ly–
≤Ã28≠ Î!ò ˆÜ˛ylG ~ܲ!ê˛ Ó˚yˆÏçƒ ˆÜ˛ylG ܲÓ˚òyï˛yÓ˚ xy°yòy xy°yòy Óy!îçƒôyÓ˚y
ÌyˆÏܲ ï˛y•ˆÏ° !ܲ ï˛ÑyˆÏܲ ˙ Ó˚yˆÏçƒÓ˚ ≤Ã!ï˛!ê˛ Óy!îçƒôyÓ˚yÓ˚ çlƒ xy°yòy xy°yòy
ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄
í˛z ≠ ly– ï˛ˆÏÓ ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 19å2ä xl%ÎyÎ˚# ï˛ÑyÓ˚ ≤Ã!ï˛!ê˛ Óy!îçƒôyÓ˚yÓ˚ çlƒ
fl∫yô#l˲yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ !Óܲ“ í˛z˛õ!fliï˛ xyˆÏSÈ–
≤Ã29 ≠ xy•z~§!í˛ åISD) ܲ#⁄
í˛z ≠ xy•z~§!í˛ÈüÈÓ˚ xÌ≈ •zl˛õ%ê˛ §y!˲≈§ !í˛!fiê˛∆!Óí˛zê˛Ó˚– ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 2å56äÈüÈÎ˚
~Ó˚ §ÇK˛y ˆòGÎ˚y xyˆÏSÈ– ~ê˛y Ù)°ï˛ ~ܲê˛y x!Ê˛§ Îy •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãy!ÆÓ˚
•zl˲ˆÏÎ˚§=!° @˝Ã•î ܲÓ˚ˆÏÓ xyÓ˚ !lˆÏçÓ˚ ˆÎ §Ó •zí˛z!lê˛ ˆÌˆÏܲ Ó!•Ù%≈á# §Ó˚ÓÓ˚y• •ˆÏFSÈ
ï˛yˆÏòÓ˚ ÙˆÏôƒ ˆ§•z ˆe´!í˛ê˛ xyl%˛õy!ï˛Ü˛ •yˆÏÓ˚ Ó^˝ê˛l ܲˆÏÓ˚ ˆòˆÏÓ–
≤Ã30 ≠ ܲÓ˚òyï˛yÓ˚ ã˛y°% ˆÓ˚!çˆÏfiê˛∆¢l ÌyܲˆÏ°G xy•z~§!í˛Ó˚ çlƒ xy°yòy ܲˆÏÓ˚
ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄
í˛z ≠ •ƒÑy– xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚òyï˛yÓ˚ ~ܲ!ê˛ x!Ê˛ˆÏ§Ó˚ çlƒ– ~!ê˛ §yôyÓ˚î
ˆÓ˚!çˆÏfiê˛∆¢l ˆÌˆÏܲ xy°yòy–
29
≤Ã31 ≠ ˆÜ˛ylG ܲÓ˚òyï˛yÓ˚ !ܲ ~ܲy!ôܲ xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l ÌyܲˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z ≠ •ƒÑy– ܲÓ˚òyï˛y ï˛ÑyÓ˚ !Ó!˲ߨ x!Ê˛ˆÏ§Ó˚ çlƒ xy°yòy xy°yòy xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l
ˆã˛ˆÏÎ˚ xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã32 ≠ ÓƒÓ§y •hflÏyhs˝!Ó˚ï˛ •ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢l §Çe´yhs˝ ܲ# òyÎ˚ Óï˛≈yˆÏÓ⁄
í˛z ≠ ≤Ãy˛õܲ Óy í˛z_Ó˚y!ôܲyÓ˚# ˙ •hflÏyhs˝Ó˚ Óy í˛z_Ó˚y!ôܲyÓ˚ ܲyÎ≈ܲÓ˚ •GÎ˚yÓ˚ !òl ˆÌˆÏܲ
ˆÓ˚!çfiê˛yí˛≈ •ˆÏï˛ òyÎ˚Ók˛ ÌyܲˆÏÓlñ ï˛ÑyˆÏܲ ˙ !òl ˆÌˆÏܲ lï%˛l ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ
åxyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚˚ !¢!í˛í˛z°ÈüÈ3ä–
≤Ã33 ≠ Óï˛≈Ùyl ˆÜ˛w#Î˚ í˛zͲõyò ÷ÕÒ˘ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚˘ ˲ƒyê˛ xy•zˆÏl ˆÎ ܲÓ˚òyï˛y G
ÓƒÓ§yÎ˚#ˆÏòÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l xyˆÏSÈ ï˛ÑyˆÏòÓ˚ !ܲ lï%˛l ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄
í˛z ≠ ly– !ç~§!ê˛~l §ÙhflÏ Ü˛Ó˚òyï˛y G ÓƒÓ§yÎ˚#ˆÏòÓ˚ !ç~§!ê˛ ˆlê˛GÎ˚yˆÏܲ≈ fliylyhs˝!Ó˚ï˛
ܲÓ˚ˆÏÓ ~ÓÇ !ç~§!ê˛xy•z~l l¡∫Ó˚ G ˛õy§GÎ˚yí˛≈ ≤Ãòyl ܲÓ˚ˆÏÓ– ~ܲ!ê˛ ≤ÃhflÏy!Óï˛
§ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ ï˛ÑyˆÏòÓ˚ §ÙhflÏ ≤ÈÏÎ˚yçl#Î˚ ܲyàç˛õe G ï˛Ìƒ çÙy ܲÓ˚ˆÏï˛ Ó°y •ˆÏÓ–
ï˛y ܲÓ˚ˆÏï˛ ÓƒÌ≈ •ˆÏ° !ç~§!ê˛xy•z~l l¡∫Ó˚!ê˛ Óy!ï˛° •ˆÏÎ˚ ÎyˆÏÓ–
ˆÎ§Ó ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚òyï˛yÓ˚ ˆÜ˛w#Î˚ ˆÓ˚!çˆÏfiê˛∆¢l xyˆÏSÈ ï˛ÑyˆÏòÓ˚ ÓƒÓ§yˆÏ«˛ˆÏeÓ˚ ≤Ã!ï˛!ê˛
Ó˚yˆÏçƒÓ˚ çlƒ ~ܲ ~ܲ!ê˛ lï%˛l ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã34 ≠ çÓ GÎ˚yܲ≈yÓ˚ˆÏܲ !ܲ Óyôƒï˛yÙ)°Ü˛Ë˛yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ⁄
í˛z ≠ ly– ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 43~ÈüÈˆï˛ ~Ó˚Ü˛Ù ˆÜ˛ylG !Óôyl ˆl•z–
≤Ã35 ≠ çÓ GÎ˚yܲ≈yˆÏÓ˚Ó˚ ÓƒÓ§yÓ˚ fliyl ˆÌˆÏܲ ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚y• !ܲ xl%ˆÏÙyòlˆÏÎyàƒ⁄
í˛z ≠ •ƒÑy– !ܲv ÷ô% ˆ§•z§Ó ˆ«˛ˆÏe•z ˆÎáyˆÏl çÓ GÎ˚yܲ≈yÓ˚ ˆÓ˚!çfiê˛yí˛≈ñ xÌÓy Îál
Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# çÓGÎ˚yܲ≈yˆÏÓ˚Ó˚ ÓƒÓ§yÓ˚ fliylˆÏܲ ï˛ÑyÓ˚ !lˆÏçÓ˚ x!ï˛!Ó˚_´ ÓƒÓ§yÓ˚
fliyl !•ˆÏ§ˆÏÓ ˆây£Ïîy ܲˆÏÓ˚ˆÏSÈl–
≤Ã36 ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ §ÙÎ˚ ܲÓ˚òyï˛yˆÏܲ !ܲ ï˛ÑyÓ˚ §ÙhflÏ ÓƒÓ§yÓ˚ fliyl ˆây£Ïîy ܲÓ˚ˆÏï˛
•ˆÏÓ⁄
30
í˛z ≠ •ƒÑy– Ù%რӃӧyÓ˚ fliyl G ÓƒÓ§yÓ˚ fliyˆÏlÓ˚ §ÇK˛y ~Ù!ç~°ÈüÈ~Ó˚ ôyÓ˚y 2å78ä
G 2å75äÈüÈ~ xy°yòy ܲˆÏÓ˚ ˆòGÎ˚y xyˆÏSÈ– ܲÓ˚òyï˛yˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl˛õˆÏe
Ù%რåprincipalä ÓƒÓ§yÓ˚ fliyl G x!ï˛!Ó˚_´ åadditionalä ÓƒÓ§yÓ˚ fliyˆÏlÓ˚ !Ó¢ò ï˛Ìƒ
!òˆÏï˛ •ˆÏÓ–
≤Ã37 ≠ «%˛o ÓƒÓ§yÎ˚#ñ Óy ~Ùl ÓƒÓ§yÎ˚# ÎÑyˆÏòÓ˚ ï˛Ìƒ≤ÃÎ%!_´àï˛ ˛õ!Ó˚ܲyë˛yˆÏÙy ˆl•zñ
ï˛ÑyˆÏòÓ˚ §•yÎ˚ï˛y ܲÓ˚yÓ˚ ˆÜ˛ylG ÓƒÓfliy xyˆÏSÈ !ܲ⁄
í˛z ≠ ˆÎ §Ó ܲÓ˚òyï˛y ï˛Ìƒ≤ÃÎ%!_´ˆÏï˛ òí˛¸ ll ï˛ÑyˆÏòÓ˚ çlƒ ~•z §Ó §%!ÓˆÏôÓ˚ ÓƒÓfliy
ܲÓ˚y •ˆÏÎ˚ˆÏSÈ üüüÈ
ê˛ƒy: !Ó˚ê˛yl≈ !≤ÃˆÏ˛õÎ˚yÓ˚yÓ˚ å!ê˛xyÓ˚!˛õä ≠ ~ܲçl ܲÓ˚òyï˛y ï˛ÑyÓ˚ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚
xyˆÏÓòl˛õe˘ !Ó˚ê˛yl≈ !lˆÏçG ˜ï˛!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l xÌÓy ~ܲçl !ê˛xyÓ˚!˛õÈüÈÓ˚ §•yÎ˚ï˛y
!lˆÏï˛ ˛õyˆÏÓ˚l– ܲÓ˚òyï˛yÓ˚ ˆòGÎ˚y ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ !ê˛xyÓ˚!˛õ ÎÌyÎÌ Ê˛ˆÏÙ≈ ~•z
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl˛õe˘ !Ó˚ê˛yl≈ ˜ï˛!Ó˚ ܲˆÏÓ˚ ˆòˆÏÓl– ~Ó˚ xy•zlàï˛ òy!Î˚c §¡õ)î≈ï˛•z
ܲÓ˚òyï˛yÓ˚ñ ˆÜ˛ylG Ë%˛°ºy!hs˝Ó˚ çlƒ !ê˛xyÓ˚!˛õ òyÎ˚# •ˆÏÓl ly–
§•yÎ˚ï˛y ˆÜ˛w åfacilitation centre or FCä ≠ ܲÓ˚òyï˛yÓ˚ xl%ˆÏÙy!òï˛ fl∫y«˛Ó˚ܲyÓ˚#Ó˚
myÓ˚y ÎÌyÎÌ˲yˆÏÓ fl∫y«˛!Ó˚ï˛ Ê˛Ù≈ñ l!Ì˛õe G §yÓ˚§ÇˆÏ«˛˛õ åsummary sheetä §•yÎ˚ï˛y
ˆÜ˛ˆÏw çÙy !òˆÏ° ~Ê˛!§ ï˛yÓ˚ !í˛!çê˛y•zˆÏç¢l G˘ xÌÓy xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏÓ– ~Ê˛!§
ï˛yÓ˚ !lçfl∫ xy•z!í˛ G ˛õy§GÎ˚yí˛≈ !òˆÏÎ˚ ~•z ï˛Ìƒ ܲÙl ˆ˛õyê˛≈yˆÏ° xy˛õˆÏ°yí˛ Ü˛Ó˚yÓ˚ ˛õÓ˚
ï˛yÓ˚ fl∫#Ü,˛!ï˛˛õˆÏeÓ˚ !≤Ã^˝ê˛ÈüÈxyí˛zê˛ ˆlˆÏÓ G ï˛y §•z ܲˆÏÓ˚ ܲÓ˚òyï˛yˆÏܲ !òˆÏÎ˚ ˆòˆÏÓ– ~Ê˛!§
xl%ˆÏÙy!òï˛ fl∫y«˛Ó˚ܲyÓ˚#Ó˚ fl∫y«˛!Ó˚ï˛ §yÓ˚§ÇˆÏ«˛˛õ!ê˛ flÒƒyl G xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚ ˆòˆÏÓ–
≤Ã38 ≠ !ç~§!ê˛~l ˆÓ˚!çˆÏfiê˛∆¢ˆÏl !í˛!çê˛y° fl∫y«˛ˆÏÓ˚Ó˚ §%!Óôy xyˆÏSÈ⁄
í˛z ≠ ˜Óô !í˛!çê˛y° fl∫y«˛Ó˚ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ xyˆÏÓòl ˛õe çÙy ˆòGÎ˚yÓ˚ í˛z˛õyÎ˚ xyˆÏSÈ
åÎ!ò xyˆÏÓòlܲyÓ˚#ˆÏܲ xlƒ ˆÜ˛ylG ≤Ãã˛!°ï˛ xy•zˆÏlÓ˚ !lˆÏò≈ˆÏ¢ !í˛~§!§ !lˆÏï˛ •Î˚
ï˛ˆÏÓ ˙!ê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚•z ï˛ÑyˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓä– ÎÑyˆÏòÓ˚ !í˛!çê˛y°
fl∫y«˛Ó˚ ˆl•zñ ï˛ÑyˆÏòÓ˚ ˆ«˛ˆÏe !Óܲ“ ÓƒÓfliyÓ˚ ܲÌy !ç~§!ê˛ !Ó!ôˆÏï˛ Ó!î≈ï˛ •ˆÏÓ–
≤Ã39 ≠ xl°y•zl xyˆÏÓòˆÏlÓ˚ ˆ«˛ˆÏe !§k˛yhs˝ çylyÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z ≠ Î!ò ï˛Ìƒ G xy˛õˆÏ°yí˛ l!Ì §!ë˛Ü˛ ÌyˆÏܲ ï˛y•ˆÏ° Ó˚yçƒ G ˆÜ˛ˆÏwÓ˚ ܲï,˛≈˛õ«˛ ˙
xyˆÏÓòˆÏl §¡ø!ï˛ ˆòˆÏÓl xyÓ˚ !ï˛l!ê˛ Ü˛yˆÏçÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ˆ§•z §¡ø!ï˛ Ü˛Ùl ˆ˛õyê˛≈yˆÏ°
31
˛õy!ë˛ˆÏÎ˚ ˆòˆÏÓl– ˆ˛õyê˛≈y° ï˛ál !lˆÏç !lˆÏç•z ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ≤Ã›ï˛ Ü˛Ó˚ˆÏÓ–
Î!ò !ï˛l!ê˛ Ü˛yˆÏçÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ˆÜ˛ylG ܲÓ˚ ܲï,˛≈˛õ«˛•z ˆÜ˛ylG áyÙ!ï˛Ó˚ ܲÌy ly
çylyl ï˛y•ˆÏ° ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ [~Ù!ç~° ôyÓ˚y
19å9ä] G ˆ˛õyê˛≈y° fl∫Î˚Ç!e´Î˚˲yˆÏÓ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ ≤Ã›ï˛ Ü˛ˆÏÓ˚ ˆòˆÏÓ–
≤Ã40 ≠ xl°y•zl xyˆÏÓòˆÏlÓ˚ í˛z˛õÓ˚ Î!ò ˆÜ˛ylG ≤ß¿ ÌyˆÏܲ ï˛y•ˆÏ° ï˛yÓ˚ ≤Ã!ï˛!e´Î˚y
çylyˆÏlyÓ˚ çlƒ xyˆÏÓòlܲyÓ˚# ܲï˛ê˛y §ÙÎ˚ ˛õyˆÏÓl⁄
í˛z ≠ Îyã˛y•z ≤Ã!e´Î˚yÓ˚ §ÙÎ˚ Î!ò ò%•z ܲÓ˚ ܲï,˛≈˛õˆÏ«˛Ó˚ ÙˆÏôƒ ˆÜ˛ylG ~ܲçl ˆÜ˛ylG ≤ß¿
ˆï˛yˆÏ°l Óy ˆÜ˛ylG e&!ê˛!Óã%˛ƒ!ï˛ °«˛ ܲˆÏÓ˚lñ ï˛y•ˆÏ° !ç~§!ê˛ Ü˛Ùl ˆ˛õyê˛≈yˆÏ° !ï˛l!ê˛
ܲyˆÏçÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ï˛y xyˆÏÓòlܲyÓ˚#ˆÏܲ G x˛õÓ˚ ܲÓ˚ ܲï,˛≈˛õ«˛ˆÏܲ çylyˆÏly •ˆÏÓ– ܲÓ˚
ܲï,˛≈˛õ«˛ ˆÎÙl §ÙÎ˚§#Ùy ˆòˆÏÓl å§yôyÓ˚îï˛ §yï˛ !òlä ï˛yÓ˚ ÙˆÏôƒ xyˆÏÓòlܲyÓ˚# ≤Èϟ¿Ó˚
í˛z_Ó˚ ˆòˆÏÓl Óy e&!ê˛ §ÇˆÏ¢yôl ܲÓ˚ˆÏÓl–
~•z x!ï˛!Ó˚_´ l!Ì˛õe Óy ÓƒyáƒyÓ˚ ≤Ã!ï˛!e´Î˚y çylyˆÏï˛ Ü˛ï,˛≈˛õ«˛ xl!ôܲ §yï˛!òl
§ÙÎ˚ ˆlˆÏÓl–
≤Ã41 ≠ ˆÓ˚!çˆÏfiê˛∆¢l ≤Ãï˛ƒyáƒyˆÏlÓ˚ ˛õk˛!ï˛ Ü˛#⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢l Î!ò ≤Ãï˛ƒyáƒyï˛ •Î˚ñ ï˛y•ˆÏ° ~•z ≤Ãï˛ƒyáƒyˆÏlÓ˚ ܲyÓ˚î §ÇÓ!°ï˛
~ܲ!ê˛ !°!áï˛ xyˆÏò¢ çy!Ó˚ ܲˆÏÓ˚ ï˛y xyˆÏÓòlܲyÓ˚#ˆÏܲ çylyˆÏï˛ •ˆÏÓ– ~•z xyˆÏòˆÏ¢Ó˚
!ÓÓ˚&ˆÏk˛ xy!˛õ° ܲÓ˚yÓ˚ «˛Ùï˛y xyˆÏÓòlܲyÓ˚#Ó˚ ÌyܲˆÏÓ– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y
19ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å10ä xl%ÎyÎ˚#ñ ~ܲ ܲÓ˚ ܲï,˛≈˛õ«˛ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl Óy!ï˛°
ܲÓ˚ˆÏ° åˆÎÙl !§!ç~§!ê˛˘ ~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚#ä xlƒ ܲÓ˚ ܲï,˛≈˛õˆÏ«˛Ó˚ ܲyˆÏSÈG
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòl åˆÎÙl ~§!ç~§!ê˛˘ !§!ç~§!ê˛ xy•zlä Óy!ï˛° •ˆÏÎ˚ ˆàˆÏSÈ
ӈϰ àîƒ •ˆÏÓ–
≤Ã42 ≠ §Ç!Ÿ’‹T xyˆÏÓòˆÏlÓ˚ !l‹õ!_Ó˚ !ӣψÏÎ˚ xyˆÏÓòlܲyÓ˚#ˆÏܲ xÓ!•ï˛ ܲÓ˚y •ˆÏÓ !ܲ⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ xyˆÏÓòˆÏlÓ˚ ÙO%!Ó˚ Óy ≤Ãï˛ƒyáƒyˆÏlÓ˚ §ÇÓyò !ç~§!ê˛ Ü˛Ùl ˆ˛õyê˛≈y°
~§~Ù~§ G •zÈüȈوϰÓ˚ ÙyôƒˆÏÙ xyˆÏÓòlܲyÓ˚#ˆÏܲ çy!lˆÏÎ˚ ˆòˆÏÓ– ~•z ˛õÎ≈yˆÏÎ˚
xyˆÏÓòlܲyÓ˚#ˆÏܲ ç%!Ó˚§!í˛Ü˛¢l §Çe´yhs˝ ï˛ÌƒG !òˆÏÎ˚ ˆòGÎ˚y •ˆÏÓ–
≤Ã43 ≠ !ç~§!ê˛~l ˆ˛õyê˛≈y° ˆÌˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l §y!ê˛≈!Ê˛ˆÏÜ˛ê˛ í˛yí˛zlˆÏ°yí˛ Ü˛Ó˚y ÎyˆÏÓ⁄
í˛z ≠ ˆÓ˚!çˆÏfiê˛∆¢l ÙO%Ó˚ •ˆÏ° xyˆÏÓòlܲyÓ˚# !ç~§!ê˛ Ü˛Ùl ˆ˛õyê˛≈y° ˆÌˆÏܲ ˆÓ˚!çˆÏfiê˛∆¢l
§y!ê˛≈!Ê˛ˆÏÜ˛ê˛ í˛yí˛zlˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ ˛õyÓ˚ˆÏÓl–
32
4
§Ó˚ÓÓ˚yˆÏ•Ó˚ xÌ≈ ~ÓÇ §%ˆÏÎyà
MEANING & SCOPE
OF
SUPPLY
≤Ã1≠ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ !Ó£ÏÎ˚=!° ܲ#⁄
í˛z≠ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˆÜ˛ylG âê˛ly ï˛ál•z ܲÓ˚ˆÏÎyàƒ •Î˚ Îál ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy
≤Ãòyl ܲÓ˚y •Î˚ ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ï˛yÓ˚ §¡±§yÓ˚ˆÏîÓ˚ çlƒ ~ÓÇ ˆÜ˛ylG !ÓˆÏÓã˛lyÓ˚
åconsiderationä !Ó!lÙˆÏÎ˚– Óï˛≈ÙyˆÏl x≤Ãï˛ƒ«˛ ܲˆÏÓ˚Ó˚ !lÎ˚Ù xl%ÎyÎ˚# ܲÓ˚ˆÏÎyàƒ !Ó£ÏÎ˚=!°ñ
ˆÎÙl í˛zͲõyòlñ !Ó!e´ xÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòylñ §Ó Ú§Ó˚ÓÓ˚y•Û ܲÓ˚ˆÏÎyàƒ âê˛lyÓ˚ xD#Ë)˛ï˛
•ˆÏÓ–
≤ÃÈ2≠ §Ó˚ÓÓ˚y• å§y≤’y•zä Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄
í˛z≠ Ú§Ó˚ÓÓ˚y•Û ¢∑!ê˛ Óƒy˛õܲï˛Ó˚ xˆÏÌ≈ ÓƒÓ•*ï˛ ~ÓÇ ~Ó˚ ÙˆÏôƒ Ó˚ˆÏÎ˚ˆÏSÈ ˆÜ˛ylG Óƒ!_´Ó˚ myÓ˚y
ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ í˛zˆÏjˆÏ¢ƒ §Ó ≤ÃܲyÓ˚ ˛õîƒ ~ÓǢ xÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
§Ó˚ÓÓ˚y•ñ ˆÎÙl !Ó!e´ñ fliylyhs˝Ó˚ñ !Ó!lÙÎ˚ñ °y•zˆÏ§™ñ ˲yí˛¸yñ xÌÓy •hflÏyhs˝Ó˚ ܲÓ˚y xÌÓy
ܲÓ˚ÓyÓ˚ çlƒ Ó˚y!ç •GÎ˚y– ~ê˛y ˛õ!Ó˚ˆÏ£ÏÓy xyÙòy!lˆÏܲG xhs˝Ë%˛≈_´ ܲÓ˚ˆÏSÈ– xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy å!ç~§!ê˛ä xy•zl ~Ùl !ܲS%È !Ó!lÙÎ˚ˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ ܲˆÏÓ˚ ˆÎ=!°
ˆÜ˛ylG !ÓˆÏÓã˛ly åconsiderationä SÈyí˛¸y•z âˆÏê˛ˆÏSÈ–
≤ÃÈ3≠ ~ܲ!ê˛ Ü˛Ó˚ˆÏÎyàƒ §Ó˚ÓÓ˚y• ܲ#⁄
í˛z≠ ÚܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚y•Û Ó°ˆÏï˛ ˆÓyV˛yÎ˚ ~Ùl ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• Îy
˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ å!ç~§!ê˛Èä xyGï˛yÎ˚ ˛õˆÏí˛¸–
33
≤Ã4≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zl xl%ÎyÎ˚# §Ó˚ÓÓ˚yˆÏ• xyÓ!¢ƒÜ˛ í˛z˛õyòyl=!° ܲ#⁄
í˛z≠ !l¡¨!°!áï˛ Ú§Ó˚ÓÓ˚y•Û !•§yˆÏÓ !ÓˆÏÓ!ã˛ï˛ •ˆÏï˛ ˆàˆÏ° !lˆÏã˛Ó˚ í˛z˛õyòyl=!° ÌyܲˆÏï˛
•ˆÏÓÈüüüÈ
1ä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•ó
2ä §Ó˚ÓÓ˚y• âˆÏê˛ˆÏSÈ ˆÜ˛ylG !ÓˆÏÓã˛lyÓ˚ !Ó!lÙˆÏÎ˚ó
2ä ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ xÌÓy ï˛yÓ˚ §¡±§yÓ˚ˆÏîÓ˚ í˛zˆÏjˆÏ¢ƒ §Ó˚ÓÓ˚y•!ê˛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈó
3ä ܲÓ˚ˆÏÎyàƒ ~°yܲyÎ˚ §Ó˚ÓÓ˚y•!ê˛ •ˆÏÎ˚ˆÏSÈó
4ä §Ó˚ÓÓ˚y•!ê˛ Ü˛Ó˚ˆÏÎyàƒó
5ä §Ó˚ÓÓ˚y•!ê˛ Ü˛ˆÏÓ˚ˆÏSÈl ~ܲçl ܲÓ˚òylˆÏÎyàƒ Óƒ!_´–
≤Ã5≠ ˆÜ˛ylG !Ó!lÙÎ˚ í˛z˛õˆÏÓ˚y_´ Ùy˛õܲy!ë˛=!°Ó˚ ~ܲ!ê˛ Óy ï˛yÓ˚ ˆÓ!¢ ˛õ)Ó˚î ly ܲÓ˚ˆÏ°G
˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲˆÏÓ˚Ó˚ xô#ˆÏl §Ó˚ÓÓ˚y• !•§yˆÏÓ !ÓˆÏÓ!ã˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •ƒÑy– !ܲS%È !ܲS%È ˆ«˛ˆÏeñ ˆÎÙl ˛õ!Ó˚ˆÏ£ÏÓy xyÙòy!l [åôyÓ˚y 3å1ä å!Óä] xÌÓy xyò¢≈
˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ1ÈüÈ~Ó˚ xô#ˆÏl í˛zˆÏÕ‘!áï˛ !ܲS%È Îy !ÓˆÏÓã˛ly åconsiderationä SÈyí˛¸y•z ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ˆ§•z §Ó ˆ«˛ˆÏe í˛z˛õˆÏÓ˚y_´ 4 l¡∫Ó˚ ≤Èϟ¿Ó˚ í˛z_ˆÏÓ˚ í˛zˆÏÕ‘!áï˛
~ܲ!ê˛ xÌÓy ï˛yÓ˚ ˆÓ!¢ Ùy˛õܲy!ë˛ ˛õ)Ó˚î ly •ˆÏ°G ˆ§=!° ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xô#ˆÏl
§Ó˚ÓÓ˚y• !•§yˆÏÓ•z !ÓˆÏÓ!ã˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚–
≤ÃÈ6≠ ôyÓ˚y 3ÈüÈ~ ˛õîƒ xyÙòy!lÓ˚ xl%˛õ!fli!ï˛ ˆã˛yˆÏá ˛õí˛¸yÓ˚ ÙˆÏï˛y– ~Ó˚ ܲyÓ˚î ܲ#⁄
í˛z≠È ˛õîƒ xyÙòy!l !Ó£ÏÎ˚!ê˛ §#Ùy÷ÕÒ xy•zl åܲyfiê˛Ù‰§ xƒyQñ 1962äÈüÈ~Ó˚ xô#ˆÏl ˛õ,Ìܲ˲yˆÏÓ
!ÓˆÏÓ!ã˛ï˛ñ ˆÎáyˆÏl xy•z!ç~§!ê˛ xy°yòy ܲÓ˚ !•§yˆÏÓ ˆÙÔ!°Ü˛ §#Ùy÷ÕÒÓ˚ §yˆÏÌ xyòyÎ˚
•ˆÏÓ–
≤Ã7≠ !lçfl∫ §Ó˚ÓÓ˚y• !ܲ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ ⁄
í˛z≠ xyhs˝/Ó˚yçƒ !lçfl∫ §Ó˚ÓÓ˚y•ñ ˆÎÙl ˲y[˛yÓ˚ åfiê˛Ü˛ä fliylyhs˝Ó˚ ܲÓ˚ˆÏÎyàƒñ ˆÎáyˆÏl ܲÓ˚ˆÏÎyàƒ
Óƒ!_´ˆÏܲ Ó˚yçƒ!˲!_ܲ ˆÓ˚!çˆÏfiê˛∆¢l ܲÓ˚ˆÏï˛ •ˆÏÓ !¢!í˛í˛z°È üÈ1å5äüÈ~Ó˚ xô#ˆÏl– ~•z ôÓ˚ˆÏlÓ˚
!Ó!lÙÎ˚ ˆÜ˛ylG !ÓˆÏÓã˛lyÓ˚ !Ó!lÙˆÏÎ˚ ly •ˆÏ°G ï˛yˆÏòÓ˚ ܲÓ˚ˆÏÎyàƒ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ– xÓ¢ƒ
xhs˝/Ó˚yçƒ fl∫ÈüȧÓ˚ÓÓ˚y• åintra-state self-supplyä ܲÓ˚ˆÏÎyàƒ lÎ˚–
34
≤Ã8≠ ˆÜ˛ylG !Ó!lÙÎ˚ˆÏܲ ˛õîƒ §Ó˚ÓÓ˚y• !•§yˆÏÓ !ÓˆÏÓã˛ly ܲÓ˚yÓ˚ çlƒ lyÙfl∫c ~ÓǢxÌÓy
x!ôܲyÓ˚ ˛õ!Ó˚Óï˛≈l !ܲ xyÓ!¢ƒÜ˛⁄
í˛z≠ ˆÜ˛yl !Ó!lÙÎ˚ˆÏܲ ˛õîƒ §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ Ü˛Ó˚ˆÏï˛ ˆàˆÏ° lyÙfl∫c åê˛y•zˆÏê˛°ä ~ÓÇ
x!ôܲyÓ˚ å˛õˆÏç¢lä í˛z˲Î˚•z •hflÏyhs˝!Ó˚ï˛ •ˆÏï˛ •ˆÏÓ– ˆ§ˆÏ«˛ˆÏe !Ó!lÙÎ˚!ê˛ !¢!í˛í˛z°ÈüÈ2 å1äÈüÈ~Ó˚
¢ˆÏï≈˛ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ ˛õ!Ó˚à!îï˛ •ˆÏÓ– !ܲS%È ˆ«˛ˆÏeñ x!ôܲyÓ˚ ï˛Í«˛îyÍ ˛õ!Ó˚Óï˛≈l
•Î˚ñ !ܲv lyÙfl∫c •hflÏyhs˝!Ó˚ï˛ •Î˚ ˛õÓ˚Óï˛#≈ ˆÜ˛ylG §ÙˆÏÎ˚– ˆÎÙl xl%ˆÏÙyòˆÏlÓ˚ !˲!_ˆÏï˛
!Ó!e´Ó˚ ˆ«˛ˆÏe xÌÓy •yÎ˚yÓ˚ÈüÈ˛õyÓ˚ˆÏã˛ç ã%˛!_´Ó˚ !˲!_ˆÏï˛– ~ ôÓ˚ˆÏlÓ˚ !Ó!lÙÎ˚G ˛õîƒ §Ó˚ÓÓ˚y•
ӈϰ ôÓ˚y •ˆÏÓ–
≤ÃÈ9≠ ÚÓƒÓ§y!Î˚ܲ fl∫yˆÏÌ≈ xÌÓy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ §Ó˚ÓÓ˚y•Û Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄
í˛z≠ ˆÜ˛ylG §Ó˚ÓÓ˚y• ÓƒÓ§y!Î˚ܲ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲly
ï˛yÓ˚ ˆÜ˛ylG §ÇK˛y Óy ˛õÓ˚#«˛yÓ˚ í˛z˛õyˆÏÎ˚Ó˚ ܲÌy xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏl Ó°y ˆl•z–
ï˛ˆÏÓ !lˆÏ¡¨y_´ ÓƒÓ§y!Î˚ܲ ˛õÓ˚#«˛yÓ˚ myÓ˚y §yôyÓ˚îï˛ ~•z !§k˛yˆÏhs˝ ˆ˛õÔÑSȈÏly ÎyÎ˚ ˆÎ
ˆÜ˛ylG §Ó˚ÓÓ˚y• ÓƒÓ§y!Î˚ܲ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲlyüüüÈ
1ä ܲyç!ê˛ !ܲ =Ó˚&ˆÏcÓ˚ §ˆÏD •yˆÏï˛ ˆlGÎ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ xy@˝ÃˆÏ•Ó˚ §ˆÏD ã˛y°yˆÏly
•ˆÏÎ˚ˆÏSÈ⁄
2ä ܲyç!ê˛ !ܲ §Dï˛Ë˛yˆÏÓ Óy ôyÓ˚yÓy!•Ü˛Ë˛yˆÏÓ ã˛y°yˆÏly •ˆÏFSÈ⁄
3ä ܲyç!ê˛ !ܲ !lÎ˚!Ùï˛Ë˛yˆÏÓ fl∫#Ü,˛ï˛ G ≤Ã!ï˛!¤˛ï˛ Ó˚#!ï˛ ˆÙˆÏl ã˛y°yˆÏly •ˆÏÎ˚ˆÏSÈ ⁄
4ä ܲyç!ê˛ !ܲ ≤Ãôylï˛ Ù)ˆÏ°ƒÓ˚ !Ó!lÙˆÏÎ˚˘°yˆÏ˲Ó˚ çlƒ ܲÓ˚y ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ
§Ó˚ÓÓ˚yˆÏ•Ó˚ §ˆÏD Î%_´⁄
~•z ˛õÓ˚#«˛yÓ˚ myÓ˚y ~ê˛y !l!Ÿã˛ï˛ •GÎ˚y òÓ˚ܲyÓ˚ ˆÎ ˆÜ˛ylG xyܲ!fløܲ §Ó˚ÓÓ˚y•ñ Î!ò ï˛y
Ù)ˆÏ°ƒÓ˚ !Ó!lÙˆÏÎ˚ ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲñ ˆ§!ê˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ÈüÈ~Ó˚ xyGï˛yÎ˚ xy§ˆÏÓ ly–
≤Ã10≠ ˆÜ˛ylG Óƒ!_´ ï˛ÑyÓ˚ Óƒ!_´àï˛ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ày!í˛¸ !ܲlˆÏ°l ~ÓÇ ~ܲÓSÈÓ˚ ˛õÓ˚
!ï˛!l ˆ§•z ày!í˛¸!ê˛ˆÏܲ ~ܲçl ày!í˛¸ ÓƒÓ§yÎ˚#Ó˚ ܲyˆÏSÈ !Ó!e´ ܲÓ˚ˆÏ°l– ~ˆÏ«˛ˆÏe !Ó!lÙÎ˚!ê˛
!ܲ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zl xl%ÎyÎ˚# §Ó˚ÓÓ˚yˆÏ•Ó˚ xô#ˆÏl xy§ˆÏÓ⁄
í˛z≠ lyñ ܲyÓ˚î §Ó˚ÓÓ˚y•!ê˛ ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ÓƒÓ§y §¡±§yÓ˚ˆÏîÓ˚ çlƒ ܲÓ˚y •Î˚!l– xyÓ˚G
Ó°y ÎyÎ˚ ˆÎ ày!í˛¸!ê˛ ˆÜ˛lyÓ˚ §ÙÎ˚ ˆÜ˛ylG •zl˛õ%ê˛È ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y @˝Ãy•ƒ !SÈ° lyñ
ˆÎˆÏ•ï%˛ ~!ê˛ xÓƒÓ§y!Î˚ܲ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ˆÜ˛ly •ˆÏÎ˚!SÈ°–
≤Ã11≠ ~ܲçl Óyï˛yl%%Ü)˛° ΈÏsfÓ˚ myÓ˚y ï˛ÑyÓ˚ ÓƒÓ§y!Î˚ܲ ˲y[˛yÓ˚ åfiê˛Ü˛ä ˆÌˆÏܲ ~ܲ!ê˛
35
Óyï˛yl%Ü)˛° Îsf ïÑ˛yÓ˚ Óy!í˛¸ˆÏï˛ !lçfl∫ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ fliylyhs˝!Ó˚ï˛ Ü˛Ó˚ˆÏ°l– ~•z !Ó!lÙÎ˚!ê˛ˆÏܲ
!ܲ §Ó˚ÓÓ˚y• Ó°y ÎyˆÏÓ⁄
í˛z≠ •ƒÑy– !¢!í˛í˛z°ÈüÈ1å1ä xl%ÎyÎ˚# ÓƒÓ§y!Î˚ܲ §¡õ!_ Óƒ!_´àï˛ Óy xÓƒÓ§y!Î˚ܲ ÓƒÓ•yˆÏÓ˚Ó˚
çlƒ !ÓˆÏÓã˛ly åconsiderationä SÈyí˛¸y ܲÓ˚y •ˆÏ°G ï˛y §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ–
≤Ã12≠ ˆÜ˛ylG Üœ˛yÓ Óy §Çàë˛l Óy §!Ù!ï˛ ï˛yˆÏòÓ˚ §ò§ƒˆÏòÓ˚ ˆÜ˛ylG ˛õ!Ó˚ˆÏ£ÏÓy Óy ˛õîƒ
≤Ãòyl ܲÓ˚ˆÏ° ï˛y !ܲ §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ⁄
í˛z≠ •ƒÑy– ˆÜ˛ylG Üœ˛yÓñ §Çàë˛lñ §!Ù!ï˛ Óy ~Ó˚Ü˛Ù ˆÜ˛ylG §ÇfliyÓ˚ myÓ˚y ï˛yˆÏòÓ˚ §ò§ƒˆÏòÓ˚
ˆòGÎ˚y §%ˆÏÎyàÈüȧ%!Óôy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ– ~!ê˛ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚
ôyÓ˚y 2å17äüÈˆï˛ ÚÓƒÓ§yÛÈüÈÓ˚ §ÇK˛yÎ˚ xhs˝Ë%˛≈_´ xyˆÏSÈ–
≤Ã13≠ ˆÜ˛yl=!° xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ~ÓÇ ˆÜ˛yl=!° xhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y•⁄
í˛z≠ xyhs˝/Ó˚yçƒ ~ÓÇ xhs˝/Ó˚yçƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÇK˛y !l!ò‹T˲yˆÏÓ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ÎÌye´ˆÏÙ ôyÓ˚y 3 ~ÓÇ 3~ÈüÈˆï˛ ˆòGÎ˚y xyˆÏSÈ– Ó,•_Ó˚ xˆÏÌ≈ ˆÎáyˆÏl §Ó˚ÓÓ˚y•Ü˛yÓ˚# ~ÓÇ
§Ó˚ÓÓ˚y•fli° ~ܲ•z Ó˚yˆÏçƒ xÓ!fliï˛ ï˛yˆÏܲ xhs˝/Ó˚yçƒ ~ÓÇ ˆÎˆÏ«˛ˆÏe ~=!° ò%!ê˛ !˲ߨ
Ó˚yˆÏçƒ xÓ!fliï˛ ï˛yˆÏܲ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ӈϰ–
≤Ã14≠ ˛õîƒ ÓƒÓ•yˆÏÓ˚ x!ôܲyÓ˚ åright to useä •hflÏyhs˝Ó˚ !ܲ ˛õîƒ §Ó˚ÓÓ˚y• Óy ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ⁄
í˛z≠ ˛õîƒ ÓƒÓ•yˆÏÓ˚ x!ôܲyÓ˚ •hflÏyhs˝Ó˚ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓñ ܲyÓ˚î ˆ§áyˆÏl
ˆÜ˛ylG fl∫c •hflÏyhs˝Ó˚ ˆl•z– ~•z ôÓ˚ˆÏlÓ˚ !Ó!lÙÎ˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ2ÈüÈ~Ó˚
xô#ˆÏl !l!ò≈‹T˲yˆÏÓ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •ˆÏÓ–
≤Ã15≠ GÎ˚yÜ≈˛§ ܲlê˛ƒyQ ~ÓÇ Ü˛ƒyê˛y!Ó˚Ç §y!Ë≈˛§ !ܲ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•ñ ly !ܲ ˛õîƒ
§Ó˚ÓÓ˚y•⁄ ˆÜ˛l⁄
í˛z≠È GÎ˚yÜ≈˛§ ܲlê˛ƒyQ ~ÓÇ Ü˛ƒyê˛y!Ó˚Ç §y!Ë≈˛§ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ2ÈüÈ~Ó˚
xô#ˆÏl ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ •Î˚–
≤Ã16≠ ˛õîƒ §Ó˚ÓÓ˚y• •yÎ˚yÓ˚ÈüÈ˛õyÓ˚ˆÏã˛çÈüÈ~Ó˚ !˲!_ˆÏï˛ •ˆÏ° ï˛y ˛õîƒ §Ó˚ÓÓ˚y•ñ ly !ܲ ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ⁄ ˆÜ˛l⁄
í˛z≠ •yÎ˚yÓ˚ÈüÈ˛õyÓ˚ˆÏã˛çÈüÈ~Ó˚˚ !˲!_ˆÏï˛ ˛õîƒ §Ó˚ÓÓ˚y• •ˆÏ° ˆ§!ê˛ ˛õîƒ §Ó˚ÓÓ˚y• !•§yˆÏÓ àîƒ
•ˆÏÓñ ˆÎˆÏ•ï%˛ ˆ§ˆÏ«˛ˆÏe fl∫c •hflÏyhs˝Ó˚ •Î˚ñ Î!òG ï˛y ˛õÓ˚Óï˛≈# §ÙˆÏÎ˚ •Î˚–
36
5
§Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚
TIME OF SUPPLY
≤Ã1≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ ܲ#⁄
í˛z≠ !ç~§!ê˛ ≤ÈÏÎyçƒ •GÎ˚yÓ˚ ≤ß¿ Îál GˆÏë˛ ï˛ál ï˛yÓ˚ §!ë˛Ü˛ §ÙÎ˚!ê˛ˆÏܲ !ã˛!•´ï˛ ܲÓ˚y
çÓ˚&!Ó˚ •ˆÏÎ˚ ˛õˆÏí˛¸– §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ ~•z Ù%•)ï˛≈!ê˛ˆÏܲ !l!ò≈‹T ܲˆÏÓ˚ ˆòÎ˚– xyÓyÓ˚ ˆÜ˛ylG
ˆÜ˛ylG !ӈϢ£Ï ˆ«˛ˆÏe !ë˛Ü˛ ˆÜ˛yl§ÙÎ˚ ~ܲ!ê˛ §Ó˚ÓÓ˚y• âˆÏê˛ˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ
ådeemed supplyä ï˛yG !lˆÏò≈¢ ܲÓ˚ˆÏÓ ~•z§ÙÎ˚!ê˛•z– ÙˆÏí˛° !ç~§!ê˛ xy•zˆÏl˛ õîƒ G
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ !lô≈yÓ˚ˆÏîÓ˚ ÓƒÓfliy ˛õÓ˚flõˆÏÓ˚Ó˚ ˆÌˆÏܲ xy°yòy–
≤Ã2≠ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚ òyÎ˚ ܲál Óï˛≈yÎ˚⁄
í˛z≠ ÙˆÏí˛° !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 12ÈüÈˆï˛ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙˆÏÎ˚Ó˚ !Ó£ÏÎ˚!ê˛ Ó°y xyˆÏSÈ–
!lˆÏã˛Ó˚ ï˛y!Ó˚á=!°Ó˚ ÙˆÏôƒ ˆÎ!ê˛ §ÓˆÏã˛ˆÏÎ˚ xyˆÏàܲyÓ˚ ˆ§!ê˛•z •ˆÏÓ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ÈüüüÈ
Ü˛ä §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÎ!òl ˛õîƒ!ê˛ x˛õ§yÓ˚î åremoveä ܲÓ˚ˆÏSÈlñ Î!ò ˙ §Ó˚ÓÓ˚yˆÏ•Ó˚
ˆ«˛ˆÏe x˛õ§yÓ˚î åremovalä ≤ÈÏÎ˚yçl#Î˚ •Î˚ó xÌÓy
áä ˆÎáyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ x˛õ§yÓ˚ˆÏîÓ˚ ≤ÈÏÎ˚yçl ˆl•z ˆ§áyˆÏl ˛õîƒ!ê˛ˆÏܲ °Ë˛ƒ
åavailableä ܲˆÏÓ˚ ˆï˛y°yÓ˚ !òló xÌÓy
àä ˆÎ§Ó §Ó˚ÓÓ˚y• G˛õˆÏÓ˚Ó˚ ò%!ê˛ ˛õ!Ó˚!fli!ï˛Ó˚ ÙˆÏôƒ ˛õˆÏí˛¸ ly ˆ§•z §Ó ˆ«˛ˆÏe
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òló xÌÓy
âä @˝Ã•#ï˛y ˆÎ !òl ï˛ÑyÓ˚ !•§yˆÏÓÓ˚ áyï˛yÎ˚ ˛õîƒ!ê˛Ó˚ ≤Ãy!Æfl∫#ܲyÓ˚ ܲÓ˚ˆÏSÈl ˆ§•z !òl–
≤Ã3≠ ˛õˆÏîƒÓ˚ ~ܲê˛yly §Ó˚ÓÓ˚yˆÏ•Ó˚ åcontinuous supply of goodsä ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚
37
§ÙÎ˚!ê˛ Ü˛#⁄
í˛z≠ ~ܲê˛yly §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ ~•zÓ˚Ü˛Ù ÈüüüÈ
Ü˛ä ˆÎáyˆÏl ˛õÎ≈yÎ˚e´!Ùܲ !•§yÓ !ÓÓ,!ï˛ Óy ˛õÎ≈yÎ˚e´!Ùܲ ˆ˛õˆÏÙrê˛ ç!í˛¸ï˛ xyˆÏSÈ ˆ§áyˆÏl
˙ ˛õÎ≈yÎ˚e´!Ùܲ !•§yÓ !ÓÓ,!ï˛ åsuccessive statement of accountsä Óy
˛õÎ≈yÎ˚e´!Ùܲ ˆ˛õˆÏÙ^˝ê˛ åsuccessive paymentsäÈüÈ~Ó˚ §ˆÏD §¡õ!ܲ≈ï˛ ˛õÎ≈yÎ˚ Óy
§ÙÎ˚§#ÙyÓ˚ x!hs˝Ù ï˛y!Ó˚á!ê˛–
áä ˆÎáyˆÏl ˆÜ˛ylG ˛õÎ≈yÎ˚e´!Ùܲ !•§yÓ !ÓÓ,!ï˛ Óy ˛õÎ≈yÎ˚e´!Ùܲ ˆ˛õˆÏÙrê˛˛ ç!í˛¸ï˛
ˆl•zñ ˆ§áyˆÏl •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òl Óy ˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚yÓ˚ !òˆÏlÓ˚ ÙˆÏôƒ ˆÎ!ê˛
xyˆÏà ˆ§•z !òl!ê˛–
≤Ã4≠ xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛ åapproval basisä ˛õyë˛yˆÏly ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛
ܲ# •ˆÏÓ⁄
í˛z≠ xl%ˆÏÙyòl §yˆÏ˛õ«˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ åsupply on approval basisä ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙÎ˚!ê˛ •ˆÏÓ ˆ§•z !òl ˆÎ!ê˛ !lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˛õ)Ó≈ï˛Ó˚
Ü˛ä ˆÎ !òl çyly ÎyˆÏÓ ˆÎ §Ó˚ÓÓ˚y•!ê˛ §¡õߨ •ˆÏFSÈñ xÌÓy
áä ˆÎ!òl §Ó˚ÓÓ˚yˆÏ•Ó˚ !òl ˆÌˆÏܲ SÈÎ˚ Ùy§ ˆ˛õ!Ó˚ˆÏÎ˚ ÎyˆÏÓ–
≤Ã5É ÙˆÏí˛° !ç~§!ê˛ xy•zˆÏlÓ˚ 12 lÇ ôyÓ˚yÓ˚ 2ñ 3ñ 5 Óy 6 lÇ í˛z˛õôyÓ˚y xÌÓy 13 lÇ
ôyÓ˚yÓ˚ í˛z˛õôyÓ˚y=!°Ó˚ §y•yˆÏ΃ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ !fliÓ˚ ܲÓ˚y §Ω˛Ó ly •ˆÏ° ܲ#˲yˆÏÓ ï˛y
!fliÓ˚ ܲÓ˚y •ˆÏÓ⁄
í˛z≠ 12å7ä lÇ ôyÓ˚yÎ˚ ~ܲ!ê˛ xÓ!¢‹T Ë%˛!_´ xyˆÏSÈ– ~SÈyí˛¸yG xyˆÏSÈ 13å7ä lÇ ôyÓ˚y–
~áyl ˆÌˆÏܲ ˆòáy ÎyÎ˚ ˆÎ ˆÎ§Ó ˆ«˛ˆÏe ˛õÎ≈yÎ˚!˲!_ܲ åperiodicalä !Ó˚ê˛yl≈ çÙy ˆòÓyÓ˚
ܲÌy ˆ§•z §ÓˆÏ«˛ˆÏe ~•z ˛õÎ≈yÎ˚!˲!_ܲ !Ó˚ê˛yl≈ çÙy ˆòGÎ˚yÓ˚ !lô≈y!Ó˚ï˛ !òl!ê˛•z •ˆÏÓ §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙÎ˚– xlƒÌyÎ˚ñ ~!ê˛ •ˆÏÓ ˆ§•z !òl ˆÎ!òl !§!ç~§!ê˛˘~§!ç~§!ê˛˘xy•z!ç~§!ê˛ ˆã˛yܲyˆÏly
•ˆÏÎ˚ˆÏSÈ–
≤Ã6≠ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe !ç~§!ê˛ ôyÎ≈ ܲÓ˚yÓ˚ òyÎ˚ ܲál Óï˛≈yÎ˚⁄
í˛z≠ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ !lô≈yÓ˚ˆÏîÓ˚ ˛õk˛!ï˛ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ ÙˆÏï˛y lÎ˚–
~ˆÏ«˛ˆÏe ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ ˆÎ •zl˲ˆÏÎ˚§!ê˛ Ü˛yê˛y •ˆÏÎ˚ˆÏSÈ ˆ§!ê˛ !lô≈y!Ó˚ï˛ §ÙˆÏÎ˚Ó˚
38
ÙˆÏôƒ ܲyê˛y •ˆÏÎ˚ˆÏSÈ ly !ܲ ˆ§•z §ÙÎ˚ ˆ˛õ!Ó˚ˆÏÎ˚ ܲyê˛y •ˆÏÎ˚ˆÏSÈ ï˛yÓ˚ í˛z˛õÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛
!l˲≈Ó˚ ܲÓ˚ˆÏÓ–
≤Ã7≠ Î!ò !lô≈y!Ó˚ï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ •zl˲ˆÏÎ˚§ ܲyê˛y ly •Î˚ ï˛y•ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛#
•ˆÏÓ⁄
í˛z≠ ~•z §Ó ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ •ˆÏÓ !lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˛õ)Ó≈ï˛Ó˚ !òl!ê˛ ÈüüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòyˆÏlÓ˚ §Ùy!ÆÓ˚ !òló xÌÓy
áä ˆ˛õˆÏÙrê˛ ˛õyGÎ˚yÓ˚ !òl–
≤Ã8≠ Î!ò !lô≈y!Ó˚ï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ•z •zl˲ˆÏÎ˚§ ܲyê˛y •Î˚ ï˛y•ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛#
•ˆÏÓ⁄
í˛z≠ ~•z §Ó ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ •ˆÏÓ !lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˛õ)Ó≈ï˛Ó˚ !òl!ê˛ ÈüüüÈ
Ü˛ä •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òló xÌÓy
áä ˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚yÓ˚ !òl–
≤à 9≠ Úˆ˛õˆÏÙrê˛ ˛õyGÎ˚yÓ˚ !òlÛ Ó°ˆÏï˛ Ü˛# ˆÓyV˛yˆÏly •ˆÏFSÈ⁄
í˛z≠ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !•§yˆÏÓÓ˚ áyï˛yÎ˚ ˆÎ!òl ˆ˛õˆÏÙrê˛!ê˛ ˆï˛y°y •ˆÏFSÈ xÌÓy ï˛ÑyÓ˚ ÓƒyB˛
áyˆÏï˛ ˆÎ!òl ˆ˛õˆÏÙrê˛!ê˛ í˛zë˛ˆÏSÈ ~•z ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒ ˆÎ!ê˛ ˛õ)Ó≈ï˛Ó˚ ˆ§!ê˛•z Úˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚yÓ˚
!òlÛ–
≤Ã10≠ ôÓ˚y Îyܲñ •zl˲ˆÏÎ˚§ ܲyê˛y •Î˚!l xyÓ˚ ˆ˛õˆÏÙˆÏrê˛Ó˚ !òl Óy ˛õ!Ó˚ˆÏ£ÏÓy §Ùy!ÆÓ˚ !òlG
!lÓ˚*˛õî ܲÓ˚y ÎyˆÏFSÈ ly– ˆ§ˆÏ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛# •ˆÏÓ⁄
í˛z≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚ •ˆÏÓ ˆ§•z !òl ˆÎ!òl @˝Ã•#ï˛y ï˛ÑyÓ˚ !•§yÓ áyï˛yÎ˚ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ≤Ãy!Æ
fl∫#ܲyÓ˚ ܲˆÏÓ˚ˆÏSÈl–
≤Ã11≠ ôÓ˚y Îyܲñ xyÇ!¢Ü˛ x!@˝ÃÙ ˆ˛õˆÏÙrê˛ •ˆÏ°yñ xÌÓy xyÇ!¢Ü˛ ˆ˛õˆÏÙˆÏ^˝ê˛Ó˚ çlƒ •zl˲ˆÏÎ˚§
ܲyê˛y •ˆÏ°yó ~•z §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ !ܲ ˛õ%ˆÏÓ˚y §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ•z ≤ÈÏÎyçƒ •ˆÏÓ⁄
í˛z≠ ly– •zl˲ˆÏÎ˚ˆÏ§ Îï˛áy!l xyˆÏSÈ Óy Îï˛áy!lÓ˚ çlƒ xyÇ!¢Ü˛ ˆ˛õˆÏÙ^˝ê˛ ˛õyGÎ˚y ˆàˆÏSÈ
39
ï˛ï˛ê%˛Ü%˛ §Ó˚ÓÓ˚y••z •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ–
≤Ã12≠ ˆÎ§Ó ˆ«˛ˆÏe ܲÓ˚ !Ó˚˲y§≈ ã˛yˆÏç≈ ≤ÈÏòÎ˚ ˆ§áyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛# •ˆÏÓ⁄
í˛z≠ ~ˆÏ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ •ˆÏÓ !lˆÏã˛Ó˚ !òl=!°Ó˚ ˆÎ!ê˛ §ÓˆÏã˛ˆÏÎ˚ xyˆÏàܲyÓ˚ñ ˆ§•z
!òl!ê˛üüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãy!ÆÓ˚ !òló
áä ˆ˛õˆÏÙ^˝ê˛ ˆã˛yܲyˆÏlyÓ˚ !òló
àä •zl˲ˆÏÎ˚§ ≤Ãy!ÆÓ˚ !òló
àä §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !•§yˆÏÓÓ˚ áyï˛yÎ˚ ˆí˛!Óê˛ •GÎ˚yÓ˚ !òl–
≤Ã13≠ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ~ܲê˛yly §Ó˚ÓÓ˚yˆÏ•Ó˚ åcontinuous supply of servicesä ˆ«˛ˆÏe
§Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ Ü˛# •ˆÏÓ⁄
í˛z≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ •ˆÏÓ ˆ˛õˆÏÙˆÏ^˝ê˛Ó˚ !lô≈y!Ó˚ï˛ !òl Î!ò ï˛y ã%˛!_´ ˆÌˆÏܲ !lÓ˚*˛õî ܲÓ˚y
§Ω˛Ó •Î˚– Î!ò ï˛y !lÓ˚*˛õîˆÏÎyàƒ ly •Î˚ñ ï˛y •ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙÎ˚!ê˛ •ˆÏÓ ÈüüüȈ˛õˆÏÙ^˝ê˛
˛õyGÎ˚yÓ˚ !òlñ xÌÓy •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ !òlñ xÌÓy Î!ò ˆòáy ÎyÎ˚ ˆ˛õˆÏÙ^˝ê˛ ˆÜ˛ylG âê˛ly
!l‹õߨ •GÎ˚yÓ˚ §ˆÏD §¡õ!ܲ≈ï˛ ï˛y•ˆÏ° ˆ§•z âê˛ly!ê˛ §¡õ)î≈ •GÎ˚yÓ˚ !òl ÈüüüÈ ~•z !ï˛l!ê˛
!òˆÏlÓ˚ ÙˆÏôƒ ˆÎ!ê˛ §ÓˆÏã˛ˆÏÎ˚ xyˆÏàܲyÓ˚ñ ˆ§!ê˛–
≤Ã14≠ ôÓ˚y Îyܲ 1É6É2017 ˆÌˆÏܲ ܲˆÏÓ˚Ó˚ •yÓ˚ 18 ¢ï˛yÇ¢ ˆÌˆÏܲ ˆÓˆÏí˛¸ 20 ¢ï˛yÇ¢
•ˆÏ°y– Î!ò ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòyl ~ÓÇ •zl˲ˆÏÎ˚§ ܲyê˛y ò%•z•z ~•z •yÓ˚ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚ xyˆÏà ~!≤ð
2017ÈüÈÓ˚ ÙˆÏôƒ •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲñ !ܲv ˆ˛õˆÏÙ^˝ê˛ ˆÙˆÏ° ï˛yÓ˚ ˛õˆÏÓ˚ ç%l 2017ÈüÈÎ˚ñ ï˛y•ˆÏ°
ܲˆÏÓ˚Ó˚ ܲ# •yÓ˚ ≤ÈÏÎyçƒ •ˆÏÓ⁄
í˛z≠ ܲˆÏÓ˚Ó˚ ˛õ%Ó˚ˆÏly •yÓ˚ 18 ¢ï˛yǢȕz ≤ÈÏÎyçƒ •ˆÏÓ ˆÜ˛lly ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòyˆÏlÓ˚ !Ó£ÏÎ˚!ê˛
1É6É2017ÈüÈÓ˚ xyˆÏà•z §¡õߨ •ˆÏÎ˚ !àˆÏÎ˚!SÈ°–
40
6
!ç~§!ê˛ˆÏï˛ Ù)°ƒ!lô≈yÓ˚î
VALUATION IN GST
≤Ã1≠ !ç~§!ê˛ xyˆÏÓ˚yˆÏ˛õÓ˚ ˆ«˛ˆÏe ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ åvalue of taxable supplyä
ܲ# ôÓ˚y •ˆÏÓ⁄
í˛z≠ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ §yôyÓ˚îï˛ ˆ§•z Ú!Ó!lÙÎ˚ Ù)°ƒÛ (‘transaction value’äÈüÈ•z •ˆÏÓ Îy !ܲly ˆ§•z òÓ˚ Îy ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ Óy ≤ÈÏòÎ˚ •ˆÏÎ˚ˆÏSÈñ Îál
!Ó!lÙÎ˚ܲyÓ˚#Ó˚y §¡õ!ܲ≈ï˛ ll xyÓ˚ Îál òÓ˚•z ~ܲÙye !ÓˆÏÓã˛ly åwhen the parties are
not related and price is the sole considerationä– ˆÎÙlñ ˆÊ˛Ó˚ï˛ˆÏÎyàƒ çÙyñ §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙÎ˚ Óy ï˛yÓ˚ xyˆÏà ˆòGÎ˚y SÈyí˛¸ !Ó!lÙÎ˚ Ù)ˆÏ°ƒÓ˚ ÙˆÏôƒ ôÓ˚y •ˆÏÓ ly–
≤Ã2≠ !Ó!lÙÎ˚ Ù)°ƒ ܲ#⁄
í˛z≠ !Ó!lÙÎ˚ Ù)°ƒ !lˆÏò≈¢ ܲˆÏÓ˚ ˆ§•z òÓ˚ Îy ˛õîƒ G˘ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ ˆòGÎ˚y
•ˆÏÎ˚ˆÏSÈ Óy ≤ÈÏòÎ˚ •ˆÏÎ˚ˆÏSÈñ Îál §Ó˚ÓÓ˚y•Ü˛yÓ˚# G ≤Ãy˛õܲ §¡õ!ܲ≈ï˛ ll xyÓ˚ òÓ˚•z §Ó˚ÓÓ˚yˆÏ•Ó˚
~ܲÙye !ÓˆÏÓã˛ly– §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ≤ÈÏòÎ˚ ˆÜ˛ylG xB˛ Î!ò ˙ §Ó˚ÓÓ˚yˆÏ•Ó˚ ≤Ãy˛õܲ !Ù!ê˛ˆÏÎ˚
!òˆÏÎ˚ ÌyˆÏܲl ï˛y•ˆÏ° ˆ§•z xB˛ ˙ !Ó!lÙÎ˚ Ù)ˆÏ°ƒ ˆÎyà •ˆÏÓ–
≤Ã3≠ !§!ç~§!ê˛˘~§!ç~§!ê˛ xyÓ˚ xy•z!ç~§!ê˛ÈüÈ~Ó˚ çlƒñ Óy ˛õîƒ xyÓ˚ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ
Ù)°ƒ!lÓ˚*˛õî ˛õk˛!ï˛ !ܲ xy°yòy xy°yòy •ˆÏÓ⁄
í˛z≠ lyñ 15 lÇ ôyÓ˚y !ï˛l!ê˛ Ü˛ˆÏÓ˚Ó˚ ≤Ã!ï˛!ê˛Ó˚ ˆ«˛ˆÏe•z ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy !l!Ó≈ˆÏ¢ˆÏ£Ï ~ܲ•z˲yˆÏÓ
≤ÈÏÎy烖
41
≤Ã4≠ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ù)°ƒ!lô≈yÓ˚ˆÏîÓ˚ çlƒ ã%˛!_´Ù)°ƒ !ܲ ΈÏÌ‹T lÎ˚⁄
í˛z≠ ã%˛!_´Ù)°ƒˆÏܲ xyÓ˚G ÎÌyÎÌ˲yˆÏÓ Ú!Ó!lÙÎ˚Ù)°ƒÛ !•ˆÏ§ˆÏÓ !lˆÏò≈¢ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ
ï˛yˆÏܲ ܲÓ˚ àîlyÓ˚ !˲!_ ôÓ˚y •ˆÏÎ˚ˆÏSÈ– ï˛ˆÏÓñ ˆÜ˛ylG ܲyÓ˚îÓ¢ï˛ òÓ˚ Î!ò ≤Ã˲y!Óï˛ •Î˚ÈüüüÈ
ˆÎÙl ôÓ˚y Îyܲ !Ó!lÙÎ˚ܲyÓ˚#ˆÏòÓ˚ ÙˆÏôƒ ˛õyÓ˚flõ!Ó˚ܲ §¡õܲ≈ Ó˚ˆÏÎ˚ˆÏSÈñ xÌÓy òÓ˚ SÈyí˛¸y•z
ˆÜ˛ylG !Ó!lÙÎ˚ •ˆÏ°y ÎyˆÏܲ §Ó˚ÓÓ˚y• !•ˆÏ§ˆÏÓ•z ôÓ˚ˆÏï˛ •ˆÏÓ ådeemed supplyäÈüüüÈ ï˛y•ˆÏ°
~•z§Ó ܲyÓ˚î =!°ˆÏܲ x!ï˛e´Ù ܲˆÏÓ˚ §!ë˛Ü˛ !Ó!lÙÎ˚ Ù)°ƒ!ê˛ !lô≈yÓ˚î ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã5≠ Ù)°ƒ!lô≈yÓ˚î!Ó!ô åValuation RulesäÈüÈÓ˚ xy◊Î˚ ˆlGÎ˚y !ܲ ≤Ã!ï˛!ê˛ ˆ«˛ˆÏe•z çÓ˚&!Ó˚ ⁄
í˛z≠ ly– Ù)°ƒ!lô≈yÓ˚î!Ó!ôÓ˚ xy◊Î˚ ˆlGÎ˚y ÷ô% ˆ§•z §Ó ˆ«˛ˆÏe•z çÓ˚&!Ó˚ ˆÎ=!° ôyÓ˚y
15å4äÈüÈ~ ï˛y!°Ü˛yÓk˛ñ xÌ≈yÍñ ˆÎáyˆÏl ≤ÈÏòÎ˚ !ÓˆÏÓã˛ly xy!Ì≈ܲ lÎ˚ñ xÌÓy !Ó!lÙÎ˚ܲyÓ˚#Ó˚y
§¡õ!ܲ≈ï˛–
≤Ã6≠ ~Ùl ˆÜ˛ylG !Ó!lÙÎ˚ ÌyܲˆÏï˛ ˛õyˆÏÓ˚ Îy ôyÓ˚y 15å4äÈüÈ~ í˛zˆÏÕ‘!áï˛ lÎ˚ñ xÌã˛ ˆ§áyˆÏl
•Î˚ˆÏï˛y ˆÜ˛ylG ܲyÓ˚ˆÏî òÓ˚!ê˛ ≤Ã˲y!Óï˛ •ˆÏFSÈ– ~ˆÏ«˛ˆÏe ܲ# ܲï˛≈Óƒ ⁄
í˛z≠ ˆÜ˛ylG !Ó!lÙˆÏÎ˚Ó˚ òÓ˚ˆÏܲ ï˛yÓ˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ ܲÓ˚ !lÓ˚*˛õˆÏîÓ˚ çlƒ ÎÌyÎÌ Ü˛ˆÏÓ˚ ˆï˛y°yÓ˚
°ˆÏ«˛ƒ ôyÓ˚y 15å2äÈüÈ~ ~ܲ!ê˛ ˛õ!Ó˚Ùyç≈ˆÏlÓ˚ ï˛y!°Ü˛y §!ߨˆÏÓ!¢ï˛ •ˆÏÎ˚ˆÏSÈ–
≤Ã7≠ ôyÓ˚y 15å1äÈüÈ~ ˆÎ !Ó!lÙÎ˚Ù)°ƒ ˆây!£Ïï˛ •ˆÏÎ˚ˆÏSÈ ï˛y !ܲ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •ƒÑyñ ôyÓ˚y 15å2äÈüÈ~Ó˚ xhs˝Ë%˛≈!_´=!° Îyã˛y•z ܲˆÏÓ˚ ~!ê˛ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ï˛ySÈyí˛¸yñ
§Ó˚ÓÓ˚y•Ü˛yÓ˚# G ≤Ãy˛õܲ §¡õ!ܲ≈ï˛ •ˆÏ°G !Ó!lÙÎ˚Ù)°ƒ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ Î!ò ~•z
§¡õܲ≈ òÓ˚ˆÏܲ ≤Ã˲y!Óï˛ Ü˛ˆÏÓ˚ ly ÌyˆÏܲ [á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î !Ó!ô 3å4ä]–
≤Ã8≠ §Ó˚ÓÓ˚y•ÈüÈí˛z_Ó˚ SÈyí˛¸ Óy ˆ≤Ãyͧy• åpost-supply discounts or incentivesä !ܲ
!Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚ ÙˆÏôƒ ôÓ˚y •ˆÏÓ⁄
í˛z≠ •ƒÑy– Î!ò ly ˙ §Ó˚ÓÓ˚y•ÈüÈí˛z_Ó˚ SÈyí˛¸ ã%˛!_´ xl%ÎyÎ˚# ≤Ã!ï˛!¤˛ï˛ •ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ §Ó˚ÓÓ˚yˆÏ•Ó˚
§ÙˆÏÎ˚ Óy ï˛yÓ˚ xyˆÏà ˆÌˆÏܲ•z çyly ÌyˆÏܲ ~ÓÇ !l!ò≈‹T •zl˲ˆÏÎ˚ˆÏ§Ó˚ §ˆÏD §%!l!ò≈‹T˲yˆÏÓ
§¡õ!Ü≈˛ï˛ ÌyˆÏܲ–
42
≤Ã9≠ ≤Ãyܲ‰ÈüȧÓ˚ÓÓ˚y• SÈyí˛¸ åpre-supply discountsäñ Îy §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙˆÏÎ˚ Óy ï˛yÓ˚ xyˆÏà•z
ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈñ !Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚ ÙˆÏôƒ ôÓ˚y •ˆÏÓ !ܲ⁄
í˛z≠ ly– Î!ò ï˛y ÓƒÓ§yÓ˚ fl∫y˲y!Óܲ Ó˚#!ï˛ xl%ÎyÎ˚# •ˆÏÎ˚ ÌyˆÏܲ xyÓ˚ Î!ò ï˛y •zl˲ˆÏÎ˚ˆÏ§
ÎÌyÎÌ˲yˆÏÓ l!ÌÓk˛ •ˆÏÎ˚ ÌyˆÏܲ–
≤Ã10≠ Ù)°ƒ!lô≈yÓ˚î!Ó!ô ܲál ≤ÈÏÎyçƒ⁄
í˛z≠ Ù)°ƒ !lô≈yÓ˚î!Ó!ô ≤ÈÏÎyçƒ •ˆÏÓ ~•z§Ó ˆ«˛ˆÏeÈüüüÈ
ܲä !ÓˆÏÓã˛ly!ê˛ xy!Ì≈ܲ lÎ˚ó
áä !Ó!lÙÎ˚ܲyÓ˚#Ó˚y §¡õ!ܲ≈ï˛ xÌÓy ˆÜ˛ylG ~ܲ!ê˛ !ӈϢ£Ï ˆ◊î#Ó˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚#
§Ó˚ÓÓ˚y•!ê˛ Ü˛Ó˚ˆÏSÈló ~ÓÇ
àä ˆây!£Ïï˛ !Ó!lÙÎ˚Ù)°ƒ !l˲≈Ó˚ˆÏÎyàƒ lÎ˚–
≤Ã11≠ ˆây!£Ïï˛ !Ó!lÙÎ˚Ù)ˆÏ°ƒ §ˆÏ®• ≤Ãܲy¢ ܲÓ˚yÓ˚ ܲyÓ˚î=!° ܲ# •ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ ܲyÓ˚î=!° á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î!Ó!ôÓ˚ 7å!Óä lÇ !Ó!ôˆÏï˛ Ó°y xyˆÏSÈ– ~=!°
•ˆÏ°y ÈüüüÈ
ܲä ï%˛°l#Î˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ òyÙ °«˛î#Î˚ Ó˚ܲˆÏÙÓ˚ ã˛í˛¸yó
áä !Ó!lÙÎ˚!ê˛ âˆÏê˛ˆÏSÈ §Ó˚ÓÓ˚yˆÏ•Ó˚ ÓyçyÓ˚òˆÏÓ˚Ó˚ ˆÌˆÏܲ °«˛î#Î˚ Ó˚ܲˆÏÙÓ˚ ˆÓ!¢ xÌÓy
Ü˛Ù •yˆÏÓ˚ó ~ÓÇ
àä !ÓÓÓ˚îñ ˛õ!Ó˚Ùyîñ Ùylñ í˛zͲõyòlܲy° •zï˛ƒy!ò !ӣψÏÎ˚ Ë%˛° ï˛Ìƒ ≤Ãܲy¢ ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ åmisdeclarationä– ~•z ï˛y!°Ü˛y!ê˛ !lˆÏò≈¢ydܲñ §Ó≈yD#î lÎ˚–
≤Ã12≠ á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î !Ó!ô xl%ÎyÎ˚# Ù)°ƒ!lô≈yÓ˚ˆÏîÓ˚ ˛õk˛!ï˛=!° ܲ#⁄
í˛z≠ á§í˛¸y !ç~§!ê˛ Ù)°ƒ!lô≈yÓ˚î!Ó!ô xl%§yˆÏÓ˚ Ù)°ƒ!lô≈yÓ˚ˆÏîÓ˚ !ï˛l!ê˛ ˛õk˛!ï˛ !lˆÏò≈!¢ï˛
xyˆÏSÈñ ÎÌyñ ï%˛°lyÙ)°Ü˛ ˛õk˛!ï˛ åcomparative methodäñ àîly ˛õk˛!ï˛ åcomputation
methodä G xÓ!¢‹T ˛õk˛!ï˛ åresidual methodäñ ˆÎ=!° e´Ùyl%§yˆÏÓ˚ xl%§Ó˚î ܲÓ˚ˆÏï˛
•ˆÏÓ– ~SÈyí˛¸yñ !ܲS%È ˆ«˛ˆÏe !l!ò≈‹T Ù)°ƒ!lô≈yÓ˚î ˛õk˛!ï˛G Ó°y xyˆÏSÈñ ÎÌy !˛õGÓ˚ ~ˆÏç^˝ê˛
Óy Ùy!l ˆã˛OyÓ˚– ~SÈyí˛¸yG •z!™GÓ˚yÓ˚ñ ~Î˚yÓ˚ ê˛∆yˆÏ˲° ~ˆÏç^˝ê˛ xyÓ˚ °ê˛y!Ó˚Ó˚ !í˛!fiê˛∆!Óí˛zê˛Ó˚
Óy !Óe´Î˚ ~ˆÏç^˝ê˛ˆÏòÓ˚ ˆ«˛ˆÏe !l!ò≈‹T !Ó!ô ˛õˆÏÓ˚ !ÓK˛y!˛õï˛ •ˆÏï˛ ˛õyˆÏÓ˚–
43
≤Ã13≠ ôyÓ˚y 15å2äÈüÈ~ ˆÜ˛yl ˆÜ˛yl xhs˝Ë%˛≈!_´=!° !lˆÏò≈¢ ܲÓ˚y xyˆÏSÈ Îy !Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚
§ˆÏD ˆÎyà ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ ôyÓ˚y 15å2äÈüÈ~ ˆÎ ˆÎ xhs˝Ë%˛≈!_´=!° !lˆÏò≈¢ ܲÓ˚y xyˆÏSÈ Îy !Ó!lÙÎ˚Ù)ˆÏ°ƒÓ˚ §ˆÏD ˆÎyà
ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ ï˛y !lˆÏã˛ ˆòGÎ˚y •ˆÏ°y ÈüüüÈ
Ü˛ä ˆÎ ˆÜ˛ylG xB˛ Îy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ òyÎ˚ •GÎ˚y §ˆÏ_¥G ≤Ãy˛õܲ !Ù!ê˛ˆÏÎ˚ˆÏSÈló
áä @˝Ã•#ï˛y Î!ò ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy Ù%Ê˛ˆÏï˛ Óy SÈyˆÏí˛¸ Î%!àˆÏÎ˚ ÌyˆÏܲl ï˛yÓ˚
xy!Ì≈ܲ Ù)°ƒó
àä §Ó˚ÓÓ˚yˆÏ•Ó˚ ¢ï˛≈ !•ˆÏ§ˆÏÓ ≤Ãy˛õܲˆÏܲ Î!ò Ó˚Î˚ƒy°!ê˛ xyÓ˚ °y•zˆÏ§™ !Ê˛ !òˆÏï˛ •Î˚
ï˛ˆÏÓ ï˛yÓ˚ Ù)°ƒó
âä xlƒ ˆÜ˛ylG xy•zˆÏl xyˆÏÓ˚y!˛õï˛ ˆÜ˛ylG ܲÓ˚ å~§!ç~§!ê˛˘!§!ç~§!ê˛˘
xy•z!ç~§!ê˛ Óƒï˛#ï˛˛äó
.ä §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà•z §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ myÓ˚y Óƒ!Î˚ï˛ ˆÜ˛ylG áÓ˚ã˛ Îy xy°yòy ܲˆÏÓ˚
òy!Ó Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈó
ã˛ä ˲ï%≈˛!ܲ Îy §Ó˚ÓÓ˚y•Ü˛yÓ˚# §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ °y˲ ܲˆÏÓ˚ˆÏSÈló
SÈä ˛õ!Ó˚ˆÏ¢yôˆÏÎyàƒ ÓƒÎ˚ åreimbursementsä Îy §Ó˚ÓÓ˚y•Ü˛yÓ˚# xy°yòy ܲˆÏÓ˚ òy!Ó
ܲˆÏÓ˚ˆÏSÈló
çä ˆÎ §ÙhflÏ SÈyí˛¸ §Ó˚ÓÓ˚yˆÏ•Ó˚ Ú˛õˆÏÓ˚Û ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈñ Î!ò ly ï˛y §Ó˚ÓÓ˚yˆÏ•Ó˚ xyˆÏà
ˆÌˆÏܲ•z çyly ÌyˆÏܲ åÓƒÓ§yÓ˚ fl∫y˲y!Óܲ Ó˚#!ï˛ xl%ÎyÎ˚# Î!ò SÈyí˛¸ ˆòGÎ˚y •ˆÏÎ˚
ÌyˆÏܲ xyÓ˚ •zl˲ˆÏÎ˚ˆÏ§Ó˚ í˛z˛õˆÏÓ˚ Î!ò ï˛yÓ˚ í˛zˆÏÕ‘á ÌyˆÏܲ ï˛ˆÏÓ ~•z SÈyí˛¸ ˆÎyà •ˆÏÓ
lyä–
44
7
!ã~¢!›˛ Ñ˛Ó˚ ≤Ãîyò
GST PAYMENT
OF
TAX
≤Ã1≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚ Ñ˛# Ñ˛# Ñ˛Ó˚ ≤ÈÏîÎ˚⁄
v˛z≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚ ~Ñ˛£z Ó˚yˆÏãƒÓ˚ !¶˛ì˛Ó˚ Î!î ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛ £Î˚ ì˛ˆÏÓ
!¢!ã~¢!›˛ SˆÑ˛w#Î˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ÖyˆÏì˛V ~ÓÇ ~¢!ã~¢!›˛ SÓ˚yム¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ÖyˆÏì˛V
!îˆÏì˛ £ˆÏÓ– Î!î ~Ñ˛ Ó˚yムˆÌˆÏÑ˛ xòƒ Ó˚yˆÏム¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛ £Î˚ ì˛ˆÏÓ ¢Ç£ì˛
S£z!r›˛ˆÏ@˘ÃˆÏ›˛v˛V !ã~¢!›˛ Óy xy£z!ã~¢!›˛ !îˆÏì˛ £ˆÏÓ Îy £ˆÏÓ !¢!ã~¢!›˛ Á
~¢!ã~¢!›˛ î%£z!›˛ Ñ˛ˆÏÓ˚Ó˚ ¢õß∫Î˚– ~äÈyv˛¸y !Ñ˛ä%È ˆ◊í#Ó˚ ˆÓ˚!ãfi›˛yv≈˛ Óƒ!_´ˆÏÑ˛ !›˛!v˛~¢
(Tax Deducted at Source) xÌÓy !›˛!¢~¢ (Tax Collected at Source) !îˆÏì˛
£ˆÏì˛ ˛ôyˆÏÓ˚– ~äÈyv˛¸yÁ ¢%îñ î[˛/ã!Ó˚õyòyñ !ö˛ xÌÓy xyÓ˚Á !Ñ˛ä%È !ÓˆÏü°Ï ÖyˆÏì˛ ›˛yÑ˛y
!îˆÏì˛ £ˆÏì˛ ˛ôyˆÏÓ˚–
≤Ã2≠ !ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚È ÈÑ˛yˆÏîÓ˚ Ñ˛Ó˚ !îˆÏì˛ £ˆÏÓ⁄
v˛z≠ ¢yïyÓ˚í¶˛yˆÏÓ Î§yÓ˚y ˛ôíƒ ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏÓò Óy ˆÑ˛yòÁ ˛ô!Ó˚ˆÏ°ÏÓy ˆîˆÏÓò ì˛§yˆÏîÓ˚
!ã~¢!›˛ !îˆÏì˛ £ˆÏÓ– !Ñ˛ä%È ˆ«˛ˆÏe xyõîy!òÑ˛yÓ˚# ~ÓÇ !ÓK˛y!˛ôì˛˛ Óƒ!_´Ó˚ ˆ«˛ˆÏe ~£z
îyÎ˚ Óì≈˛yˆÏÓ ˛ô!Ó˚ˆÏ°ÏÓy @˘Ã£#ì˛yÓ˚ v˛z˛ôÓ˚– !Ñ˛ä%È ˆ«˛ˆÏe ì,˛ì˛#Î˚ ˆÑ˛yòÁ Óƒ!_´ ΧyÓ˚y £zÈÙÈÑ˛õy¢≈
x˛ôyˆÏÓ˚›˛Ó˚ S!öœ˛˛ôÑ˛y›≈˛ Óy xƒyõyãò £zì˛ƒy!î) ì˛§yˆÏîÓ˚ !›˛!¢~¢ xÌÓy ¢Ó˚Ñ˛y!Ó˚ îÆÓ˚ˆÏÑ˛
!›˛!v˛~¢ !îˆÏì˛ £ˆÏÓ–
≤Ã3≠ !ã~¢!›˛ Ñ˛Ó˚ˆÏÎy܃ Óƒ!_´ˆÏÑ˛ Ñ˛Öò !ã~¢!› ˆ˛ôˆÏõr›˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ⁄
v˛z≠ ˆÎõò ïyÓ˚y 12ÈÙÈˆì˛ Óúy xyˆÏäÈñ ˛ôíƒ ¢Ó˚ÓÓ˚yˆÏ£Ó˚ ¢õÎ˚ó xÌÓy ˆÎõò 13ÈÙȈì˛
Óúy xyˆÏäÈ ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Ñ˛Ó˚yÓ˚ ¢õÎ˚– ¢yïyÓ˚íì˛ ›˛yÑ˛y ˛ôyÁÎ˚y xÌÓy £zò¶˛ˆÏÎ˚¢
£z¢%ƒ Ñ˛Ó˚y xÌÓy ˛ôíƒ ¢Ó˚ÓÓ˚yˆÏ£Ó˚ õˆÏïƒ ≤ÃÌõ ˆÎ!›˛ ¢¡ôߨ £ˆÏÓ ì˛yÓ˚ v˛z˛ôÓ˚ !ò¶≈˛Ó˚
Ñ˛Ó˚ˆÏÓ !ã~¢!›˛ ˆ˛ôˆÏõr›˛– v˛z˛ôˆÏÓ˚y_´ ïyÓ˚y=!úˆÏì˛È !Ó!¶˛ß¨ ˛ô!Ó˚!fl˛i!ì˛ !Óâ˛yÓ˚ Ñ˛ˆÏÓ˚È
45
!Óhfl˛Ïy!Ó˚ì˛ ¶˛yˆÏÓ Ñ˛Ó˚ ≤ÃîyˆÏòÓ˚ ¢õÎ˚ xyˆÏúyâ˛òy Ñ˛Ó˚y £ˆÏÎ˚ˆÏäÈ–
≤Ã4≠ !ã~¢!›˛ ˆ˛ôˆÏõr›˛ ÓƒÓfl˛iyÓ˚ ≤Ãïyò ˜Ó!ü‹Tƒ Ñ˛#⁄
v˛z≠
!ã~¢!›˛ üy¢ò ÓƒÓfl˛iyÎ˚ Ñ˛Ó˚îyò ¢Çe´yhs˘˛ ÓƒÓfl˛iy=!úÓ˚ ≤Ãïyò ˜Ó!ü‹Tƒ £úÈÙÙÙÈ
Q
Q
Q
Q
Q
Q
Q
Q
Q
Q
¢Ó ˆ˛ôˆÏõˆÏr›˛Ó˚ ˆ«˛ˆÏe£z !ã~¢!›˛~ò Ñ˛õò ˆ˛ôy›≈˛yúÈÙÈ~Ó˚ ˆÌˆÏÑ˛ ˜Óî%ƒ!ì˛ò
õyÏõ â˛yúyò ≤Ãhfl%˛ì˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– £yˆÏì˛ Ñ˛ˆÏÓ˚ â˛yúyò ˜ì˛!Ó˚ Ñ˛Ó˚y â˛úˆÏÓ òyó
Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ¢%!ÓïyˆÏÌ≈˛ ˆÑ˛yòÁ Ó˚Ñ˛õ ≤Ã!ì˛Óı˛Ñ˛ì˛y!Ó£#ò¶˛yˆÏÓ ˆÎ ˆÑ˛yòÁ
¢õÎ˚ ˆÎ ˆÑ˛yòÁ fl˛iyˆÏò Ñ˛Ó˚ ˆîÁÎ˚y ÎyˆÏÓó
xòúy£zò ãõyÓ˚ ¢%!Óïy ÌyÑ˛ˆÏÓó
˜Óî%ƒ!ì˛ò õyÏõ Î%!_´¢Dì˛¶˛yˆÏÓ Ñ˛Ó˚ xyîyÎ˚ ¢Çe´yhs˘˛ ì˛Ìƒ ¢ÇÓ˚«˛íó
¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ o&ì˛ Ó˚yãfl˛∫ xyÜõó
¢¡ô)í≈¶˛yˆÏÓ Ñ˛yÜã£#ò Ñ˛yÎ≈¢¡ôyîòó
o&ì˛ !£¢yÓÓ˚«˛í Á ì˛yÓ˚ !ÓÓÓ˚í#ó
≤Ãy!ÆÓ˚ ¢¡ô)í≈¶˛yˆÏÓ ˜Óî%ƒ!ì˛ò õyÏõ ¢õß∫Î˚ ¢yïòó
ÓƒyˆÏB˛Ó˚ ˛ôk˛!ì˛Ó˚ ¢Ó˚ú#Ñ˛Ó˚íó
!v˛!ã›˛yú â˛yúyˆÏòÓ˚ ¢ÇÓ˚«˛íó
≤Ã5≠ ˆ˛ôˆÏõr›˛ Ñ˛#¶˛yˆÏÓ Ñ˛Ó˚y ÎyˆÏÓ⁄
v˛z≠
ˆ˛ôˆÏõr›˛ !òˆÏ¡¨y_´ ˆÎ ˆÑ˛yòÁ v˛z˛ôyˆÏÎ˚ Ñ˛Ó˚y ÎyˆÏÓÈÙÙÙÈ
1V˛ Ñ˛õò ˆ˛ôy›˛y≈úÈÙÈ~ Ó˚!«˛ì˛ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆe´!v˛›˛ ˆÓ˚!ãfi›˛yÓ˚ ˆÌˆÏÑ˛ Ñ˛ˆÏÓ˚Ó˚
›˛yÑ˛y ˆv˛!Ó›˛ Ñ˛Ó˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚– ì˛ˆÏÓ ÷ï%õye Ñ˛Ó˚ÈÙÈ£z ˆîÁÎ˚y ÎyˆÏÓ– ˆe´!v˛›˛
ˆÓ˚!ãfi›˛yÓ˚ ˆÌˆÏÑ˛ ¢%îñ ã!Ó˚õyòy xÌÓy !ö˛ ˆîÁÎ˚y ÎyˆÏÓ òy–
£zò˛ô%ˆÏ›˛Ó˚ v˛z˛ôÓ˚ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆîÁÎ˚y Ñ˛Ó˚ £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ !£ˆÏ¢ˆÏÓ
ì˛§yÓ˚ ˆe´!v˛›˛ ˆúãyˆÏÓ˚ ãõy £ˆÏÓ Á ì˛yÓ˚ ˆÌˆÏÑ˛ ì§˛yˆÏÑ˛ ì§˛yÓ˚ ˛≤ÈÏîÎ˚ Ñ˛Ó˚
ˆîÁÎ˚yÓ˚ fl˛∫yï#òì˛y ˆîÁÎ˚y £ˆÏÓ– !Ñ˛ls˘˛ £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ ÓƒÓ£yÓ˚ Ñ˛Ó˚yÓ˚
¢õÎ˚ ~›˛y ˆÖÎ˚yú Ó˚yÖˆÏì˛ £ˆÏÓ ˆÎ !¢!ã~¢!›˛ÈÙÈÓ˚ ãõy Ñ˛Ó˚ ~¢!ã~¢!›˛-Ó˚
≤ÈÏîÎ˚ Ñ˛Ó˚ ≤Ãîyò Ñ˛Ó˚yÓ˚ ãòƒ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ òyñ ~Ó˚ !Ó˛ôÓ˚#ì˛ Ñ˛yã!›˛Á
Ñ˛Ó˚y ÎyˆÏÓ òy– Èxy£z!ã~¢!›˛-Ó˚ ãõy Ñ˛Ó˚ ≤Ã̈Ïõ xy£z!ã~¢!›˛ñ ì˛yÓ˚˛ôˆÏÓ˚
!¢!ã~¢!›˛ Á ¢ÓˆÏü˘ˆÏ°Ï ~¢!ã~¢!›˛ ˆ˛ôˆÏõr›˛ Ñ˛Ó˚yÓ˚ ãòƒ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ–
2V Ñ˛Ó˚ÈÙÈ~Ó˚ ›˛yÑ˛y Ñ˛õò ˆ˛ôy›≈˛yú-~ Ó˚!«˛ì˛ Ñ˛ƒyü ˆúãyÓ˚ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ˆîÁÎ˚y
ˆÎˆÏì˛ ˛ôyˆÏÓ˚– ›˛yÑ˛y Ñ˛ƒyü ˆúãyÓ˚-~ òyòy¶˛yˆÏÓ ãõy ˆîÁÎ˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚
ˆÎõò £zÈÙȈ˛ôˆÏõr›˛ [Internet Banking, Credit Card, Debit Card, Real
time Gross Settlement (RTGS)/National Electronic Fund Transfer
46
(NEFT)]; !Ñ˛ä%È fl˛∫#Ñ,˛ì˛ ÓƒyB˛ÈÙÈ~ ¢Ó˚y¢!Ó˚ ›˛yÑ˛y ãõy ˆîÁÎ˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚–
≤Ã6≠ ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#ˆÏÑ˛ Ñ˛ˆÏÓ ›˛ƒy: ãõy !îˆÏì˛ £ˆÏÓ⁄
v˛z≠ ¢yïyÓ˚í ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆ«˛ˆÏe ›˛ƒy: ˆîÁÎ˚yÓ˚ !òÎ˚õ õy!¢Ñ˛ !¶˛!_ˆÏì˛ ˛ôÓ˚Óì≈˛#
õyˆÏ¢Ó˚ Ñ%˛!v˛¸ ì˛y!Ó˚ˆÏÖÓ˚ õˆÏ ≤Ã̈Ïõ ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#Ó˚ Ñ˛ƒyü ˆúãyÓ˚-~ òÜî ›˛yÑ˛y
ãõy Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– ì˛yÓ˚˛ôÓ˚ ˆ¢£z Ñ˛ƒyü ˆúãyˆÏÓ˚ ãõy Ó˚yÖy ›˛yÑ˛y !îˆÏÎ˚ òÜî îyÎ˚
ˆõ›˛yˆÏòy ÎyˆÏÓ– !Ó˚›˛yò≈ îy!ÖˆÏúÓ˚ ¢õÎ˚ ˆ¢£z ˆv˛!Ó›˛ ~!r›˛∆ ò¡∫Ó˚È v˛zˆÏÕ‘Ö Ñ˛Ó˚ˆÏì˛ £ˆÏÓ–
ì˛yäÈyv˛¸y ˆ˛ôˆÏõr›˛ ˆe´!v˛›˛ ˆúãyÓ˚ÈÁ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ– õyâ≈˛ õyˆÏ¢Ó˚ ˆ˛ôˆÏõr›˛ 20ˆü
~!≤Ãú-~Ó˚ õˆÏïƒ Ñ˛Ó˚y ÎyˆÏÓ– Ñ˛ˆÏ¡ôy!ãüò ›˛ƒy: ≤ÃîyòÑ˛yÓ˚#ˆÏîÓ˚ ˜eõy!¢Ñ˛ !¶˛!_ˆÏì˛
Ñ˛Ó˚ !îˆÏì˛ £ˆÏÓ– Ñ˛Ó˚ ˆîÁÎ˚yÓ˚ ¢õÎ˚¢#õy Ó˚yì˛ ÓyˆÏÓ˚y›˛y ˆÌˆÏÑ˛ ¢ı˛ƒy xy›˛›˛y–
≤Ã7≠ õy!¢Ñ˛ ≤ÈÏîÎ˚ Ñ˛Ó˚ÈÙÈ~Ó˚ ¢õÎ˚¢#õy !Ñ˛ Óyv˛¸yˆÏòy ÎyˆÏÓ⁄
v˛z≠ òy– fl˛∫!òï≈y!Ó˚ì˛ õy!¢Ñ˛ ≤ÈÏîÎ˚ Ñ˛Ó˚ÈÙÈ~Ó˚ ¢õÎ˚¢#õy ˆÑ˛yòÁ¶˛yˆÏÓ£z Óyv˛¸yˆÏòy ÎyˆÏÓ
òy– xòƒyòƒ ˆ«˛ˆÏe v˛z˛ôÎ%_´ Ñ˛ì,≈˛˛ô«˛ˆÏÑ˛ ¢õÎ˚¢#õy Óyv˛¸yˆÏòyÓ˚ xÌÓy !Ñ˛!hfl˛ÏˆÏì˛ ›˛yÑ˛y
ˆîÁÎ˚yÓ˚ õO%!Ó˚Ó˚ «˛õì˛y ≤Ãîyò Ñ˛Ó˚y £ˆÏÎ˚ˆÏäÈ– SïyÓ˚y 55V
≤Ã8≠ Î!î ˆÑ˛yòÁ Óƒ!_´ !Ó˚›˛yò≈ îy!Öú Ñ˛ˆÏÓ˚ !Ñ˛ls˘˛ Ñ˛Ó˚ òy ˆîÎ˚⁄
v˛z≠ ~ˆÏ«˛ˆÏe !Ó˚›˛yò≈-!›˛ˆÏÑ˛ ˜Óï !Ó˚›˛yò≈ !£¢yˆÏÓ Üíƒ Ñ˛Ó˚y £ˆÏÓ òy– ïyÓ˚y 27S3V
xò%ÎyÎ˚# Îì˛«˛í òy Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚# ì˛§yÓ˚ !Ó˚›˛yò≈-~ fl˛∫!òïy≈!Ó˚ì˛ ˛ô%ˆÏÓ˚y Ñ˛Ó˚ ≤Ãîyò
Ñ˛Ó˚ˆÏäÈò ì˛ì˛«˛í ˆ¢£z !Ó˚›˛yò≈!›˛Ó˚ ˜Óïì˛y fl˛∫#Ñ,˛ì˛ £ˆÏÓ òy– ÷ï%õye ˜Óï !Ó˚›˛yò≈ ÌyÑ˛ˆÏú£z
@˘Ã£#ì˛y £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ !òˆÏì˛ ˛ôyÓ˚ˆÏÓò– xÌ≈yÍ Îì˛«˛í òy ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#
fl˛∫!òï≈y!Ó˚ì˛ ˛ô%ˆÏÓ˚y Ñ˛Ó˚ ≤Ãîyò Ñ˛Ó˚ˆÏäÈò ~ÓÇ ~ÓÇ !Ó˚›˛yò≈ ãõy !îˆÏFäÈòÈÙÙÙÈ @˘Ã£#ì˛yÓ˚
£zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ÈÙÈ~Ó˚ õyòƒì˛y ˆîÁÎ˚y £ˆÏÓ òy–
ïyÓ˚y 28 xò%ÎyÎ˚# ›˛ƒy: ≤ÃîyòÑ˛yÓ˚# ì˛§yÓ˚ ãõy Ñ˛ˆÏÓ˚Ó˚ ÓƒÓ£yÓ˚ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò
òy Îì˛«˛í òy !ì˛!ò ì§˛yÓ˚ ≤ÈÏîÎ˚ fl˛∫!òï≈y!Ó˚ì˛ Ñ˛Ó˚ ãõy Ñ˛Ó˚ˆÏäÈò–
≤Ã9≠ ˆÑ˛yò !îò!›˛ˆÏÑ˛ Ñ˛Ó˚ ãõy ˆîÁÎ˚yÓ˚ ãòƒ õyòƒì˛y ˆîÁÎ˚y £ˆÏÓÈÙÙÙÈ ˆâ˛Ñ˛ ãõy
ˆîÁÎ˚yÓ˚ !îòñ xÌÓy ˆ˛ôˆÏõr›˛ ˆÎ!îò £ˆÏÎ˚ˆÏäÈñ xÌÓy ¢Ó˚ÓÓ˚yˆÏ£Ó˚ ÖyˆÏì˛ ãõy £ÁÎ˚yÓ˚
!îò⁄
v˛z≠ ˆÎ!îò ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ÖyˆÏì˛ ›˛yÑ˛y ãõy ˛ôv˛¸ˆÏÓ ˆ¢£z !îò!›˛ˆÏÑ˛ ›˛yÑ˛y ãõy ˆîÁÎ˚yÓ˚
!îò !£¢yˆÏÓ õyòƒì˛y ˆîÁÎ˚y £ˆÏÓ–
≤Ã10≠ £zÈÙȈúãyÓ˚ Ñ˛#⁄
v˛z≠ £zˆÏúÑ˛›˛∆!òÑ˛ ˆúãyÓ˚ Óy £zÈÙȈúãyÓ˚ £ˆÏúy ~Ñ˛ãò Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ òÜî Á ãõy
Ñ˛ˆÏÓ˚Ó˚ Sxy£z!›˛!¢V !ÓÓ,!ì˛– ~äÈyv˛¸yÁ ~Ñ˛ãò Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ~Ñ˛!›˛ £zˆÏúÑ˛›˛∆!òÑ˛ ›˛ƒy:
47
úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚Á ÌyÑ˛ˆÏÓ– ÎÖò£z ì§˛yÓ˚ òyõ Ñ˛õò ˆ˛ôy›≈˛yˆÏú S!ã~¢!›˛~òV
ò!̶%˛_´ £ˆÏÓ ì˛Öò£z î%%!›˛ £zÈÙȈúãyÓ˚ SòÜî Á xy£z!›˛!¢V ~ÓÇ ~Ñ˛!›˛ £zˆÏúÑ˛›˛∆!òÑ˛
›˛ƒy: úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚ Ö%ˆÏú ÎyˆÏÓ ~ÓÇ ì˛§yÓ˚ v˛ƒyüˆÏÓyˆÏv≈˛ ¢Ó¢õÎ˚ ≤Ãî!ü≈ì˛
£ˆÏÓ–
≤Ã11≠ ›˛ƒy: úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚ Ñ˛#⁄
v˛z≠ ›˛ƒy: úyÎ˚y!Ó!ú!›˛ ˆÓ˚!ãfi›˛yÓ˚ÈÙÈ~ ~Ñ˛ãò Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚ ˆÑ˛yòÁ !ò!î≈‹T õyˆÏ¢
≤ÈÏîÎ˚ ˆõy›˛ Ñ˛Ó˚ ≤Ãî!ü≈ì˛ £ˆÏÓ–
≤Ã12≠ Ñ˛ƒyü ˆúãyÓ˚ Ñ˛#⁄
v˛z≠ Ñ˛ƒyü ˆúãyÓ˚ÈÙÈ~ ~Ñ˛ãò Ñ˛Ó˚îyì˛yÓ˚ ¢õhfl˛Ï ãõyÓ˚ Sò܈Ïî Óy !›˛!v˛~¢ÈÙÈ~V ¢¡ô)í≈
!ÓÓÓ˚í ÌyÑ˛ˆÏÓ– ¢õhfl˛Ï ì˛Ìƒ ≤ÃÑ,˛ì˛ ¢õÎ˚ ≤Ãî!ü≈ì˛ £ˆÏÓ– ~£z ˆúãyÓ˚ ˆÌˆÏÑ˛ !ã~¢!›˛ÈÙÈÓ˚
ˆÎˆÏÑ˛yòÁ ˆ˛ôˆÏõr›˛ Ñ˛Ó˚y ÎyˆÏÓ–
≤Ã13≠ xy£z!›˛!¢ ˆúãyÓ˚ Ñ˛#⁄
v˛z≠ fl˛∫!òï≈y!Ó˚ì˛ £zò˛ô%›˛ ›˛ƒy: ˆe´!v˛›˛ÈÙÈ~Ó˚ õy!¢Ñ˛ !ÓÓÓ˚í# ˆÎ Öyì˛yÎ˚ ÌyÑ˛ˆÏÓ ì˛yˆÏÑ˛
xy£z!›˛!¢ ˆúãyÓ˚ Óúy £ˆÏÓ– ~£z Öyì˛yÎ˚ fl˛∫#Ñ,˛ì˛ Ó˚y!ü ˆÌˆÏÑ˛ ÷ï%õye ›˛ƒy: ˆ˛ôˆÏõr›˛£z
Ñ˛Ó˚y ÎyˆÏÓñ xòƒ ˆÑ˛yòÁ ˆ˛ôˆÏõr›˛ ˆÎõò ¢%î S£zr›˛yˆÏÓ˚fi›˛Vñ î[˛/ã!Ó˚õyòy Sˆ˛ôòy!Œ›˛Vñ
xÌÓy !ö˛ ˆîÁÎ˚y ÎyˆÏÓ òy–
≤Ã14≠ !ã~¢!›˛~ò ~ÓÇ fl˛∫#Ñ,˛ì˛ ÓƒyB˛=!úÓ˚ õˆÏïƒ Ñ˛#¶˛yˆÏÓ ¢õß∫Î˚ ÌyÑ˛ˆÏÓ⁄
v˛z≠ !ã~¢!›˛~ò ~ÓÇ ˆÑ˛yÓ˚ Óƒy!B˛Ç ¢!úv˛züò S!¢!Ó~¢VÈÙÈ~Ó˚ õˆÏïƒ ≤ÃÑ,˛ì˛ ¢õÎ˚
!¶˛!_Ñ˛ ¢õß∫Î˚ ÌyÑ˛ˆÏÓ– !¢xy£z~òÈÙÈ!›˛ fl˛∫Î˚Ç!e´Î˚¶˛yˆÏÓ ˜Óî%ƒ!ì˛ò õyÏõ ÓƒyˆÏB˛ ˛ôy‡˛yˆÏòy
£ˆÏÓ ì˛yÓ˚ ¢ì˛ƒì˛y Îyâ˛y£z Á òÜî ≤Ãy!Æfl˛∫#Ñ˛yÓ˚ Ñ˛Ó˚yÓ˚ ãòƒ– ÓƒyB˛ òÜî ≤Ãy!ÆÓ˚ ˛ôÓ˚
ì˛yÓ˚ fl˛∫#Ñ,˛!ì˛fl˛∫Ó˚*˛ô â˛yúyò xy£zˆÏv˛ò!›˛!ö˛ˆÏÑ˛üò ò¡∫Ó˚ S!¢xy£z~òV ˛ôy‡˛yˆÏÓ Ñ˛õò
ˆ˛ôy›≈˛yúÈÙÈ~– ~£z ˛ôk˛!ì˛ˆÏì˛ ˆÑ˛yòÁ Óƒ!_´Ó˚ £hfl˛ÏˆÏ«˛ˆÏ˛ôÓ˚ ≤ÈÏÎ˚yãò £ˆÏÓ òy– ~õò!Ñ˛
ÓƒyB˛ÈÙÈ~Ó˚ Ñ˛ƒy!üÎ˚yÓ˚/ˆ›˛úyÓ˚ xÌÓy Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#Ó˚Á òy–
≤Ã15≠ ~Ñ˛!›˛ â˛yúyò !Ñ˛ ~Ñ˛ÓyˆÏÓ˚£z ¶˛Ó˚ˆÏì˛ £ˆÏÓñ òy xˆÏòÑ˛ÓyˆÏÓ˚ ¶˛Ó˚y ÎyˆÏÓ⁄
v˛z≠ ~Ñ˛!›˛ â˛yúyò xˆÏòÑ˛ ÓyˆÏÓ˚ ¶˛Ó˚y ˆÎˆÏì˛ ˛ôyˆÏÓ˚– ~Ñ˛ÓyÓ˚ !Ñ˛ä%È›˛y ¶˛Ó˚yÓ˚ ˛ôÓ˚
¢yõ!Î˚Ñ˛ ¶˛yˆÏÓ â˛yúyò!›˛ ˆ¢¶˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ ˛ôÓ˚Óì˛#≈ ˛ôÎ≈yˆÏÎ˚Ó˚ ãòƒ– ˆ¢¶˛v˛ â˛yúyò!›˛ˆÏÑ˛
xy˛ô!ò ˛ôˆÏÓ˚Ó˚ ÓyÓ˚ ~!v˛›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– ÎÖò â˛yúyò!›˛ ¢¡ô)í≈¶˛yˆÏÓ â)˛v˛¸yhs˘˛ £ˆÏÓ
ì˛Öò â˛yúyò!›˛ˆÏÑ˛ Ñ˛Ó˚ ˆîÁÎ˚yÓ˚ ãòƒ !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ˆãòyˆÏÓ˚›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– Ñ˛Ó˚
≤ÃîyòÑ˛yÓ˚# !òˆÏãÓ˚ !Ó˚›˛≈yòÈÙ~Ó˚ ãòƒ â˛yúyòÈÙÈ~Ó˚ ~Ñ˛!›˛ !≤Ãr›˛xyv˛z›˛ !òˆÏì˛ ˛ôyÓ˚ˆÏÓò–
48
≤Ã16≠ â˛yúyò ~Ñ˛ÓyÓ˚ !¢ˆÏfi›˛õÈÙÈ~ ˆãòyˆÏÓ˚›˛ £ˆÏÎ˚ ˆÜˆÏú !Ñ˛ ˆÑ˛yòÁ ˛ô!Ó˚Óì≈˛ò Ñ˛Ó˚y
ÎyˆÏÓ⁄
v˛z≠ òy– !ã~¢!›˛~ò ˆ˛ôy›≈˛yúÈÙÈ~ úÜ Ñ˛Ó˚yÓ˚ ˛ôÓ˚ Á â˛yúyò ¢¡∫!ı˛ì˛ ì˛Ìƒ ãõy
ˆîÁÎ˚y ˛ôÓ˚ ~Ñ˛ Óƒ!_´Ó˚ â˛yúyò!›˛ˆÏÑ˛ ˆ¢¶˛ Ñ˛Ó˚yÓ˚ fl˛∫yï#òì˛y ÌyˆÏÑ˛– ì˛yÓ˚ ö˛ˆÏú !ì˛!ò
˛ôÓ˚Óì˛#≈ ¢õˆÏÎ˚ â˛yúyò!›˛ â)˛v˛¸yhs˘˛ Ñ˛Ó˚yÓ˚ xyˆÏÜ ˛ôÎ≈hs˘˛ ~!v˛›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ò– !Ñ˛ls˘˛ ~Ñ˛ÓyÓ˚
â˛yúyò â)˛v˛¸yhs˘˛ Ñ˛ˆÏÓ˚ ˆö˛úyÓ˚ ˛ôÓ˚ ÎÖò !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ !¢!˛ôxy£z~ò ˆãòyˆÏÓ˚›˛ £Î˚
ì˛yÓ˚˛ôÓ˚ xyÓ˚ â˛yúyòÈÙÈ~ ˆÑ˛yòÁÓ˚Ñ˛õ ˛ô!Ó˚Óì≈˛ò Ñ˛Ó˚y ÎyÎ˚ òy–
≤Ã17≠ ~Ñ˛!›˛ â˛yúyˆÏòÓ˚ !Ñ˛ ˆÑ˛yòÁ ˜Óïì˛yÓ˚ ¢õÎ˚¢#õy xyˆÏäÈ⁄
v˛z≠ £§ƒy– ~Ñ˛!›˛ â˛yúyò ˆãòyˆÏÓ˚›˛ÈÙÈ~Ó˚ ˛ôÓ˚ ˛ôˆÏòˆÏÓ˚y !îˆÏòÓ˚ ãòƒ !¢ˆÏfi›˛ˆÏõ Ó˚yÖy £Î˚–
ì˛yÓ˚˛ôÓ˚ ì˛y !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ¢!Ó˚ˆÏÎ˚ ˆîÁÎ˚y £Î˚– ì˛ˆÏÓ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚# xyÓ˚Á ~Ñ˛!›˛
â˛yúyò !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ˆÓÓ˚ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò–
≤Ã18≠ !¢!˛ôxy£z~ò Ñ˛#⁄
v˛z≠ !¢!˛ôxy£z~ò SxÌ≈yÍ Common Portal Identification NumberV ~õò ~Ñ˛!›˛
ˆâ˛Ôj xˆÏB˛Ó˚ xòòƒ SuniqueV ¢ÇÖƒy Îy !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ˆãòyˆÏÓ˚›˛ £Î˚ â˛yúyò ¶˛Ó˚yÓ˚
˛ôÓ˚– ~Ó˚ myÓ˚y â˛yúyò!›˛ˆÏÑ˛ !â˛!£´ì˛ Ñ˛Ó˚y ÎyÎ˚– !¢!˛ôxy£z~ò ˛ôˆÏòˆÏÓ˚y !îˆÏòÓ˚ ãòƒ ˜Óï
ÌyˆÏÑ˛–
≤Ã19≠ !¢xy£z~ò Ñ˛# ~ÓÇ Ñ˛# ì˛yÓ˚ ì˛yͲôÎ≈⁄
v˛z≠ !¢xy£z~ò £ˆÏúy â˛yúyò xy£zˆÏv˛ò!›˛!ö˛ˆÏÑ˛üò ò¡∫Ó˚– ~!›˛ ~Ñ˛!›˛ ¢ˆÏì˛ˆÏÓ˚y xˆÏB˛Ó˚
¢ÇÖƒyÙÙÙÈS!¢!˛ôxy£z~ò ˆâ˛yj xB˛ Á ÓƒyB˛ ˆÑ˛yv˛ÈÙÈ~Ó˚ !ì˛ò!›˛ xˆÏB˛Ó˚ ¢õß∫ˆÏÎ˚ Ü!‡˛ì˛V
ò¡∫Ó˚– ÎÖò xyÓ˚!Óxy£z xÌÓy xòƒ ˆÎ ˆÑ˛yòÁ fl˛∫#Ñ,˛ì˛ ÓƒyˆÏB˛Ó˚ ~Ñ˛!›˛ˆÏì˛ ›˛yÑ˛y ãõy
ˆîÁÎ˚y £Î˚ ~ÓÇ ˆ¢£z ›˛yÑ˛y ¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ ãõy ˛ôˆÏv˛¸ ì˛Öò !¢ˆÏfi›˛õ ˆÌˆÏÑ˛ ~Ñ˛!›˛
!¢xy£z~ò ˆÓ!Ó˚ˆÏÎ˚ xyˆÏ¢– !¢xy£z~ò myÓ˚y£z ≤Ãõyí Ñ˛Ó˚y ÎyÎ˚ ˆÎ Á£z ›˛yÑ˛y ¢Ó˚Ñ˛y!Ó˚
ÖyˆÏì˛ ãõy ˛ôˆÏv˛¸ˆÏäÈ– !¢xy£z~òÈÙÈ!›˛ Ñ˛Ó˚ ≤ÃîyòÑ˛yÓ˚#ˆÏÑ˛ Á !ã~¢!›˛ ˆò›˛ÁÎ˚yÑ≈˛ÈÙÈ~
˛ôy‡˛yˆÏòy £Î˚ ÓƒyB˛ myÓ˚y–
≤Ã20≠ Î!î ˆÑ˛yòÁ Óƒ!_´Ó˚ ˛ô)Ó≈Óì˛#≈ õyˆÏ¢Ó˚ Ñ˛Ó˚Á !îˆÏì˛ â˛yò ì˛y£ˆÏú ì˛§yˆÏÑ˛ ˆÑ˛yò
e´õ xò%ÎyÎ˚# ›˛ƒy: !îˆÏì˛ £ˆÏÓ⁄
v˛z≠ Î!î ˆÑ˛yòÁ Ñ˛Ó˚îyì˛yÓ˚ â˛ú!ì˛ !Ó˚›˛yˆÏò≈Ó˚ ¢õˆÏÎ˚Ó˚ ˆâ˛ˆÏÎ˚ ˛ô%Ó˚ˆÏòy ˆÑ˛yòÁ Ñ˛Ó˚ Óy!Ñ˛
ÌyˆÏÑ˛ ˆ¢ˆÏ«˛ˆÏe ïyÓ˚y È35S8V ~Ñ˛!›˛ e´Ïõ˛ôÎ≈yˆÏÎ˚Ó˚ !òˆÏî≈ü !îˆÏÎ˚ˆÏäÈ– ~£z ¢Ó ˆ«˛ˆÏeñ
ˆ˛ôˆÏõˆÏr›˛Ó˚ e´õ!›˛ ~£zÓ˚Ñ˛õ £ˆÏÓÈÙÙÙÈ ≤Ã̈Ïõ ˛ô)Ó≈Óì˛#≈ ˆÑ˛yòÁ fl˛∫!òï≈y!Ó˚ì˛ Ñ˛Ó˚ Á ì˛yÓ˚
¢%îó ì˛yÓ˚˛ôÓ˚ Óì≈˛õyò ¢õÎ˚Ñ˛yú#ò ˆÑ˛yòÁ fl˛∫!òï≈y!Ó˚ì˛ Ñ˛Ó˚ Á ì˛yÓ˚ ¢%î ~ÓÇ ˛ô!Ó˚ˆÏüˆÏ°Ï
49
ïyÓ˚y 51 xò%ÎyÎ˚# ≤ÈÏîÎ˚ ˆÑ˛yòÁ Ó˚y!ü– ~£z e´õ!›˛ ÓãyÎ˚ Ó˚yÖy Óyïƒì˛yõ)úÑ˛–
≤Ã21≠ £zÈÙÈ~ö˛!˛ô!Ó Ñ˛#⁄
v˛z≠ £zÈÙÈ~ö˛!˛ô!Ó Ñ˛Ìy!›˛Ó˚ ˛ô%ˆÏÓ˚y õyˆÏò £ˆÏúy £zˆÏúÑ˛›˛∆!òÑ˛ ˆö˛yÑ˛yú ˛ôˆÏÎ˚r›˛ ÓyMÈ˛– ~£z
ÓyMÈ˛!›˛ fl˛∫#Ñ,˛ì˛ ÓƒyˆÏB˛Ó˚ ~õò ~Ñ˛!›˛ ÓyMÈ˛ ÎyˆÏÑ˛ xò%õ!ì˛ ˆîÁÎ˚y £ˆÏÓ ÓƒyˆÏB˛Ó˚ £ˆÏÎ˚
¶˛yÓ˚ì˛Ó°Ï≈Óƒy˛ô# ˆúòˆÏîò Ñ˛Ó˚yÓ˚ ãòƒ– £zÈÙÈ~ö˛!˛ô!ÓÈÙÈ!›˛ ≤ÈÏì˛ƒÑ˛!›˛ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ≤Ãïyò
≤Ã!ì˛!›˛ ÖyˆÏì˛ Öyì˛y Ö%úˆÏÓ– ~Ñ˛!›˛ !¢!ã~¢!›˛ñ ~Ñ˛!›˛ xy£z!ã~¢!›˛ Á ~Ñ˛!›˛
~¢!ã~¢ÈÙÈ!›˛ ≤ÈÏì˛ƒÑ˛ Ó˚yムÁ ˆÑ˛wüy!¢ì˛ xMÈ˛ˆÏúÓ˚ ãòƒ ~£z !£¢yˆÏÓ ˆõy›˛ 38!›˛
Öyì˛y Ö%úˆÏÓ– £zÈÙÈ~ö˛!˛ô!Ó !ã~¢!›˛ÈÙÈÓ˚ ˆÑ˛yòÁ ›˛yÑ˛y ˆ˛ôˆÏú£z ˆ¢£z !ò!î≈‹T ÖyˆÏì˛ ãõy
Ñ˛Ó˚ˆÏÓ–
~ò£z~ö˛!›˛/xyÓ˚!›˛!ã~¢ ˆúòˆÏîˆÏòÓ˚ ãòƒ xyÓ˚!Óxy£z £ˆÏÓ £zÈÙÈ~ö˛!˛ô!Ó–
≤Ã22≠ !›˛!v˛~¢ Ñ˛#⁄
v˛z≠ !›˛!v˛~¢ £ˆÏúy v˛z͈Ϣ ˆÑ˛ˆÏ›˛ ˆòÁÎ˚y Ñ˛Ó˚ STax Deducted at SourceV– ïyÓ˚y
37 xò%ÎyÎ˚# ¢Ó˚Ñ˛y!Ó˚ Óy ¢Ó˚Ñ˛yÓ˚ x!ïÜ,£#ì˛ SGovernment UndertakingV Óy
¢Ó˚Ñ˛yÓ˚ !ò!î≈‹T ˆÑ˛yò ¢Çfl˛iyÓ˚ £yˆÏì˛ «˛õì˛y ˆîÁÎ˚y £ˆÏÓ 10 ú«˛ ›˛yÑ˛yÓ˚ x!ïÑ˛
ˆÑ˛yòÁ ˆ˛ôˆÏõr›˛ Ñ˛Ó˚yÓ˚ ˆ«˛ˆÏe 1 üì˛yÇü ˆÑ˛ˆÏ›˛ Ó˚yÖyÓ˚ ~ÓÇ ¢!‡˛Ñ˛ !ã~¢!›˛ ÖyˆÏì˛
ãõy ˆîÓyÓ˚ ãòƒ– ~£z ˆÑ˛ˆÏ›˛ Ó˚yÖy ›˛yÑ˛yˆÏÑ˛ !›˛!v˛~¢ Óúy £ˆÏÓ–
≤Ã23≠ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚# !Ó˚›˛yò≈ ¶˛Ó˚yÓ˚ ¢õÎ˚ Ñ˛#¶˛yˆÏÓ !›˛!v˛~¢ÈÙÈ~Ó˚ !£¢yÓ Ñ˛Ó˚ˆÏÓ⁄
v˛z≠ !›˛!v˛~¢ÈÙÈ~Ó˚ ˆÑ˛ˆÏ›˛ Ó˚yÖy ›˛yÑ˛y ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ˜Óî%ƒ!ì˛ò òÜî Öyì˛yÎ˚ S£zˆÏúÑ˛›˛∆!òÑ˛
Ñ˛ƒyü ˆúãyÓ˚VÈÙÈ~ ≤Ãî!ü≈ì˛ £ˆÏÓ– ~£z ›˛yÑ˛yÎ˚ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚# ì˛§yÓ˚ ÎyÓì˛#Î˚ ≤ÈÏîÎ˚ ÎÌy
Ñ˛Ó˚ñ ¢%î Óy !ö˛ !îˆÏì˛ ˛ôyÓ˚ˆÏÓò–
≤Ã24≠ !›˛!v˛~¢ !Î!ò Ñ˛y›˛ˆÏÓò !ì˛!ò Ñ˛# Ñ˛ˆÏÓ˚ !›˛!v˛~¢ÈÙÈ~Ó˚ !£¢yÓ Ó˚yÖˆÏÓò⁄
v˛z≠ !›˛!v˛~¢ !Î!ò Ñ˛y›˛ˆÏÓò !ì˛!ò ò#ˆÏⲠv˛zˆÏÕ‘!Öì˛ ˛ôk˛!ì˛ xò%¢Ó˚í Ñ˛ˆÏÓ˚ ì˛§yÓ˚ Ñ˛y›˛y
!›˛!v˛~¢ÈÙÈ~Ó˚ !£¢yÓ Ó˚yÖˆÏÓòÈÙÙÙÈ
Ñ˛V !›˛!v˛~¢ xyîyÎ˚Ñ˛yÓ˚#ˆÏÑ˛ ïyÓ˚y 19 ì˛Í¢£ !ü!v˛v˛zúÈÙ3 xò%ÎyÎ˚# ˆÓ˚!ãˆÏfi›˛∆üò
!òˆÏì˛ £ˆÏÓ–
ÖV ì˛§yˆÏîÓ˚ xyîyÎ˚ Ñ˛Ó˚y Á !ã~¢!›˛xyÓ˚È ÙÈ 7ÈÙÈ~ K˛y!˛ôì˛ !›˛!v˛~¢ÈÙÈ~ ›˛yÑ˛yñ ›˛yÑ˛y
xyîyˆÏÎ˚Ó˚ ˛ôÓ˚Óì˛#≈ õyˆÏ¢Ó˚ îü ì˛y!Ó˚ˆÏÖÓ˚ õˆÏïƒ ãõy Ñ˛Ó˚ˆÏì˛ £ˆÏÓ–
ÜV xyîyÎ˚Ñ,˛ì˛ ›˛yÑ˛y ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ˜Óî%ƒ!ì˛ò òÜî Öyì˛yÎ˚ ≤Ãî!ü≈ì˛ £ˆÏÓ–
áV !›˛!v˛~¢ xyîyÎ˚Ñ˛yÓ˚# !›˛!v˛~¢ Ñ˛y›˛yÓ˚ ˛ôÓ˚ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏÑ˛ ›˛yÑ˛y Ñ˛y›˛yÓ˚ ~Ñ˛!›˛
üÇ¢y˛ôe ˆîˆÏÓò– Î!î ˆÑ˛yòÁ Ñ˛yÓ˚ˆÏí ~£z üÇ¢y˛ôe ˛ô§yⲠ!îˆÏòÓ˚ õˆÏïƒ òy
50
ˆîÁÎ˚y ÎyÎ˚ ì˛ˆÏÓ xyîyÎ˚Ñ˛yÓ˚#ˆÏÑ˛ ≤ÈÏì˛ƒÑ˛ !îˆÏòÓ˚ ãòƒ 100 ›˛yÑ˛y !£¢yˆÏÓñ
xò!ïÑ˛ 5000 ›˛yÑ˛yñ !£¢yˆÏÓ !ö˛ !îˆÏì˛ £ˆÏÓ–
≤Ã25≠ !›˛!¢~¢ Ñ˛#⁄
v˛z≠ !›˛!¢~¢ £ˆÏúy v˛z͈Ϣ xyîyÎ˚ Ñ˛Ó˚y Ñ˛Ó˚ S›˛ƒy: Ñ˛yˆÏúÑ˛ˆÏ›˛v˛ xƒy›˛ ˆ¢y¢≈V Îy
¢Ç!Ÿ’‹T ïyÓ˚y 43!¢ xò%ÎyÎ˚# ÷ï%õye £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏîÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyブ ≤ÈÏì˛ƒÑ˛
£zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ ~Ñ˛ãò ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏÑ˛ ì§˛yÓ˚ ≤Ãy˛ôƒ ˆõ›˛yˆÏòyÓ˚ xyˆÏÜ ì˛yÓ˚ ~Ñ˛!›˛
xÇü S~Ó˚ £yÓ˚!›˛ !ã~¢!›˛ Ñ˛yv˛z!™ˆÏúÓ˚ ¢%˛ôy!Ó˚ü xò%ÎyÎ˚# ˛ôˆÏÓ˚ !ÓK˛y!˛ôì˛ £ˆÏÓV
ˆÑ˛ˆÏ›˛ Ó˚yÖˆÏÓò– ~£z ˆÑ˛ˆÏ›˛ Ó˚yÖy xÇü ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ˜Óî%ƒ!ì˛ò òÜî Öyì˛yÎ˚ ≤Ãî!ü≈ì˛
£ˆÏÓ–
≤Ã26≠ ˆe´!v˛›˛ Ñ˛yv≈˛ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ›˛ƒy: ˆîÁÎ˚yÓ˚ ãòƒ !Ñ˛ ˆe´!v˛›˛ Ñ˛yv≈˛!›˛
!ã~¢!›˛~ò ˆ˛ôy›≈˛yúÈÙÈ~ ò!ÌÓk˛ SˆÓ˚!ãfi›˛yÓ˚V Ñ˛Ó˚ˆÏì˛ £ˆÏÓ⁄
v˛z≠ £ƒ§y– ˆÎ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚# ˆe´!v˛›˛ Ñ˛yv≈˛ÈÙÈ~Ó˚ õyÏõ ›˛ƒy: ãõy Ñ˛Ó˚ˆÏì˛ â˛yò ì˛§yˆÏÑ˛
xyˆÏÜ ˆe´!v˛›˛ Ñ˛yv≈˛ !ã~¢!›˛~ò ˆ˛ôy›≈˛yúÈÙÈ~ ò!ÌÓk˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– !ã~¢!›˛~ò ˆ¢£z
ˆe´!v˛›˛ Ñ˛yv≈˛!›˛Ó˚ ˜Óïì˛y ÓƒyˆÏB˛Ó˚ õyÏõ ˛ôÓ˚#«˛y Ñ˛ˆÏÓ˚ ˆîÖˆÏÓ ~ÓÇ ì˛yÓ˚ ˜Óïì˛y
ÓƒyˆÏB˛Ó˚ fl˛∫#Ñ,˛!ì˛ ˆ˛ôˆÏú ˆ¢£z Ñ˛yv≈˛!›˛ ÓƒÓ£yÓ˚ Ñ˛Ó˚y ÎyˆÏÓ–
51
8
£zˆÏúQ…!òÑ˛ Ñ˛õy¢≈
ELECTRONIC COMMERCE
≤Ã1≠ £zÈÙÈÑ˛õy¢≈ Ñ˛yˆÏÑ˛ ÓˆÏú⁄
v˛z≠
~õ!ã~ú ïyÓ˚y 43!Ó S!v˛VÈÙÈ~Ó˚ ÓÎ˚yò xò%ÎyÎ˚# £zÈÙÈÑ˛õy¢≈ õyˆÏò ˜Óî%ƒ!ì˛ò õyïƒõñ
≤ÃyÌ!õÑ˛¶˛yˆÏÓ £zr›˛yÓ˚ˆÏò›˛ÈÙÈ~Ó˚ õyÏõ ˛ôíƒ ~ÓÇ/Óy ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Á @˘Ã£íñ
xÌÓy ì˛Ìƒ Óy ˛ô%§!ãÓ˚ xyîyò≤Ãîyò– £zr›˛yÓ˚ˆÏò›˛ÈÙÈ~Ó˚ v˛z˛ôÓ˚ !ò¶≈˛Ó˚ü#ú ˆÑ˛yòÁ
xƒy!≤’ˆÏÑ˛üòÈÙÙÙÈ ˆÎõò £zÈÙȈõúñ £z™›˛ƒyr›˛ ˆõˆÏ¢!ãÇñ ü!˛ôÇ Ñ˛y›≈˛ñ ÁˆÏÎ˚Ó ¢y!¶≈˛ˆÏ¢¢Ïñ
£zv˛z!ò¶≈˛y¢yú ˆv˛¢!e´˛ôüò !v˛¢Ñ˛¶˛y!Ó˚ ~ÓÇ £z!r›˛ˆÏ@˘Ãüò SUDDIVñ ö˛y£zú ›˛∆y™ö˛yÓ˚
ˆ˛ôy›≈˛yú SFTPV ~ÓÇ £zˆÏúÑ˛›˛∆!òÑ˛ v˛y›˛y £zr›˛yÓ˚ˆÏâ˛O SEDIVÈÙÈ~Ó˚ õyÏõ Óy!íãƒ
Îy !Ñ˛òy xòúy£zòÈÙÈ~ ˆ˛ôˆÏõr›˛ ˆîÁÎ˚y £ˆÏFäÈ !Ñ˛ £ˆÏFäÈ òy xÌÓy x˛ôyˆÏÓ˚›˛Ó˚
˛ôíƒ ~ÓÇ/Óy ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Ñ˛Ó˚ˆÏäÈ !Ñ˛ Ñ˛Ó˚ˆÏäÈ òy ì˛yÓ˚ v˛z˛ôÓ˚ !ò¶≈˛Ó˚ü#ú òÎ˚ÈÙÙÙÈ
~£z ˆ«˛ˆÏe ÓƒÓ£yÓ˚ £Î˚ó Î!îÁ ~!›˛ ¢¡ô)í≈ ì˛y!úÑ˛y òÎ˚–
≤Ã2≠ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ ˆÑ˛⁄
v˛z≠ ~õ!ã~ú ïyÓ˚y 43!ÓS£zVÈÙÈÓ˚ ÓÎ˚yò xò%ÎyÎ˚# £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ ~õò ~Ñ˛ãò
Óƒ!_´ !Î!ò ≤Ãì˛ƒ«˛ xÌÓy ˛ôˆÏÓ˚y«˛¶˛yˆÏÓ ~õò ~Ñ˛!›˛ ˜Óî%ƒ!ì˛ò õMÈ˛ S≤’y›˛ö˛õ≈VÈÙÈ~Ó˚
fl˛∫cy!ïÑ˛yÓ˚# Óy ˛ô!Ó˚â˛yúòyÑ˛yÓ˚# Óy ÓƒÓfl˛iy˛ôÑ˛ Îy ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ !ì˛!ò xòƒ
ˆÑ˛yòÁ Óƒ!_´ˆÏÑ˛ ˛ôíƒ ~ÓÇ/Óy ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Ñ˛ˆÏÓ˚ò– ~äÈyv˛¸yÁ Î!î xòƒ
ˆÑ˛yòÁ Óƒ!_´ ˜Óî%ƒ!ì˛ò õyïƒõ ÓƒÓ£yÓ˚ myÓ˚y v˛z˛ôˆÏÓ˚y_´ ˛ôíƒ Á/xÌÓy ˛ô!Ó˚ˆÏ°ÏÓy
≤Ãîyò ¢¡ô!Ñ≈˛ì˛ xyò%°Ï!DÑ˛ ˆÑ˛yòÁ ì˛Ìƒ xÌÓy ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Ñ˛ˆÏÓ˚ò ì˛y£ˆÏú
ì˛§yˆÏÑ˛Á £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ Ó˚*ˆÏ˛ô Üíƒ Ñ˛Ó˚y £ˆÏÓ– !Ñ˛ls˘˛ Î!î ˆÑ˛yòÁ Óƒ!_´
!òãfl˛∫ õy!úÑ˛yòyï#ò ˆÑ˛yòÁ ˛ôíƒ ~ÓÇ/Óy ˛ô!Ó˚ˆÏ°ÏÓy £zr›˛yÓ˚ˆÏò›˛ÈÙÈ~Ó˚ õyÏõ
52
!Ó!e´ Ñ˛ˆÏÓ˚ò ì˛ˆÏÓ ì˛§yˆÏÑ˛ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ !£¢yˆÏÓ Üíƒ Ñ˛Ó˚y £ˆÏÓ òy– ˆÎõò
xƒyõyãò Óy !öœ˛˛ôÑ˛y›≈˛ˆÏÑ˛ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ !£¢yˆÏÓ Üíƒ Ñ˛Ó˚y £ˆÏÓ ˆÎˆÏ£ì%˛
ì˛yÓ˚y ≤ÃÑ,˛ì˛ ˛ôíƒ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏîÓ˚ ì˛yˆÏîÓ˚ õMÈ˛ Óy õyïƒõ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ˛ôíƒ
!Ó!e´ Ñ˛Ó˚yÓ˚ xò%õ!ì˛ ˆîÎ˚ SMarket Place Model/Fulfillment ModelV– !Ñ˛ls˘˛
›˛y£z›˛yòˆÏÑ˛ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ Óúy ÎyˆÏÓ òy Ñ˛yÓ˚í ›˛y£z›˛yò !òˆÏãÓ˚ ÁˆÏÎ˚Ó¢y£z›˛
ˆÌˆÏÑ˛ !òˆÏãÓ˚£z ˛ôíƒ !Ó!e´ Ñ˛ˆÏÓ˚– ˆì˛õò£z xƒyõyãò Óy !öœ˛˛ôÑ˛y›≈˛ Î!î !òãfl˛∫
ˆÑ˛yòÁ ˛ôíƒ !Ó!e´ Ñ˛ˆÏÓ˚ ì˛ˆÏÓ ˆ¢£z ¢Ó ˆ«˛ˆÏe ì˛yˆÏîÓ˚Á £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚
!£ˆÏ¢ˆÏÓ Üíƒ Ñ˛Ó˚y ÎyˆÏÓ òy Sinventory modelV–
≤Ã3≠ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏîÓ˚ õyÏõ ˛ôíƒ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏîÓ˚ !Ñ˛ ˆÓ˚!ãˆÏfi›˛∆üò ˆòÁÎ˚y
xyÓ!üƒÑ˛⁄
v˛z≠ ~õ!ã~ú ïyÓ˚y 19 ì˛Í¢£ !ü!v˛v˛zúÈÙÈ3 xò%ÎyÎ˚# £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏîÓ˚ õyÏõ
˛ôíƒ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏîÓ˚ ≤ÃÌõ ˆÌˆÏÑ˛£z ˆÓ˚!ãˆÏfi›˛∆üò ˆòÁÎ˚y xyÓ!üƒÑ˛–
≤Ã4≠ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏîÓ˚ õyÏõ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏîÓ˚ ˆ«˛ˆÏe õ)úƒ!¶˛!_Ñ˛ ≤ÃyÓ˚!Ω˛Ñ˛
¢#õy Sthreshhold exemptionV äÈyv˛¸ !Ñ˛ ≤ÈÏÎyãƒ⁄
v˛z≠ òy– £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏîÓ˚ õyÏõ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏîÓ˚ ˆ«˛ˆÏe ˆÑ˛yòÁ Ñ˛Ó˚ äÈyv˛¸
ˆò£z– ì˛§yˆÏîÓ˚˛ ¢Ó˚ÓÓ˚y£ õ)úƒ!ò!Ó≈ˆÏüˆÏ°Ï ≤ÃÌõ ˆÌˆÏÑ˛£z Ñ˛Ó˚ !îˆÏì˛ £ˆÏÓ–
≤Ã5≠ ~!@˘ÃˆÏÜ›˛Ó˚ Ñ˛#⁄
v˛z≠ ~õ!ã~ú ïyÓ˚y 43!ÓS~V xò%ÎyÎ˚# ~!@˘ÃˆÏÜ›˛Ó˚ ~õò ~Ñ˛ãò Óƒ!_´ ΧyÓ˚ !òãfl˛∫
~Ñ˛!›˛ ˜Óî%ƒ!ì˛ò õMÈ˛ ÌyÑ˛ˆÏÓ ~ÓÇ ˆ¢£z õMÈ˛ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ñ ~Ñ˛!›˛ xƒy!≤’ˆÏÑ˛üò
Sxƒy˛ô¢V Á ˆÎyÜyˆÏÎyÜ ÎˆÏs˛fÓ˚ ¢y£yˆÏ΃ñ ~Ñ˛ãò ¢Ω˛yÓƒ ˆe´ì˛y ˆ¢£z¢Ó Óƒ!_´ˆÏîÓ˚
¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏì˛ ¢«˛õ £ˆÏÓò ΧyÓ˚y ˙ ~!@˘ÃˆÏÜ›˛Ó˚ÈÙÈ~Ó˚ Óƒyu˛ˆÏòõ Óy
ˆ›˛∆v˛ˆÏòõ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ˆÑ˛yòÁ !ÓˆÏü°Ï ïÓ˚ˆÏòÓ˚ ˛ô!Ó˚ˆÏ°ÏÓy !îˆÏÎ˚ ÌyˆÏÑ˛ò– ˆÎõòñ
Áúy Ñ˛ƒyÓÈÙÈˆÑ˛ ~Ñ˛ãò ~!@˘ÃˆÏÜ›˛Ó˚ !£¢yˆÏÓ Üíƒ Ñ˛Ó˚y £ˆÏÓ–
≤Ã6≠ ~!@˘ÃˆÏÜ›˛Ó˚ˆÏÑ˛ !Ñ˛ !ã~¢!›˛ÈÙÈˆì˛ ˆÓ˚!ãˆÏfi›˛∆üò !òˆÏì˛ ˛£ˆÏÓ⁄
v˛z≠ £§ƒy– ~õ!ã~ú˚ ïyÓ˚y 19 ì˛Í¢£ !ü!v˛v˛zúÈÙÈ3 xò%ÎyÎ˚# ~!@˘ÃˆÏÜ›˛Ó˚ÈÙȈîÓ˚ ˆÑ˛yòÁ
53
≤ÃyÌ!õÑ˛ Ñ˛Ó˚ äÈyv˛¸ ˆò£z– ì˛§yˆÏîÓ˚ˆÏÑ˛ ≤ÃÌõ ˆÌˆÏÑ˛£z ˆÓ˚!ãˆÏfi›˛∆üò !òˆÏì˛ £ˆÏÓ–
≤Ã7≠ ›˛ƒy: Ñ˛yˆÏúÑ˛üò xƒy›˛ ˆ¢y¢≈ (TCS) Ñ˛#⁄
v˛z≠
~õ!ã~ú ïyÓ˚y 43!¢S1V xò%ÎyÎ˚# £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏîÓ˚ ì˛§yˆÏîÓ˚ õyÏõ
ÓƒÓ£yÓ˚Ñ˛yÓ˚# ˛ôíƒ Á ˛ô!Ó˚ˆÏ°ÏÓy ≤ÃîyòÑ˛yÓ˚#ˆÏîÓ˚ ≤ÃyÆ õ)úƒ £ˆÏì˛ ~Ñ˛!›˛ xÇü
ˆÑ˛ˆÏ›˛ Ó˚yÖy xyÓ!üƒÑ˛– ~£z ˆÑ˛ˆÏ›˛ Ó˚yÖy õ)úƒˆÏÑ˛ ›˛ƒy: Ñ˛yˆÏúÑ˛üò xƒy›˛ ˆ¢y¢≈
(TCS) Óúy £ˆÏÓ–
≤Ã8≠ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ ˆÑ˛yò ¢õÎ˚/Ñ˛ì˛!îò xhs˘˛Ó˚ ~£z !›˛!¢~¢ ˆÑ˛ˆÏ›˛ Ó˚yÖˆÏÓò⁄
v˛z≠
!òˆÏ¡¨y_´ î%!›˛ ¢õˆÏÎ˚Ó˚ ˆÎ!›˛ ≤Ã̈Ïõ ᛲˆÏÓ ˆ¢£z ¢õˆÏÎ˚£z £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛
›˛yÑ˛y xyîyÎ˚/ˆÑ˛ˆÏ›˛ Ó˚yÖˆÏì˛ £ˆÏÓ–
1V ˆÎ õ%£)ˆÏì≈˛ õ)ú ˛ôíƒ Óy ˛ô!Ó˚ˆÏ°ÏÓy ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ÖyˆÏì˛ ˆÑ˛yòÁ ›˛yÑ˛y ãõy
˛ôv˛¸ˆÏÓ ˆ¢£z õ%£)ì≈˛–
2V ˆÎ ¢õÎ˚ ò܈Ïî Óy xòƒ ˆÑ˛yòÁ v˛z˛ôyˆÏÎ˚ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏÑ˛ ›˛yÑ˛y ˆîÁÎ˚y
£ˆÏÓ–
≤Ã9≠ !›˛!¢~¢ÈÙÈ~Ó˚ ›˛yÑ˛y ¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛ Ñ˛ì˛!îˆÏòÓ˚ õˆÏïƒ ãõy
Ñ˛Ó˚ˆÏì˛ £ˆÏÓ⁄ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛ !Ñ˛ ˆÑ˛yòÁ !Ó˚›˛yò≈ !îˆÏì˛ £ˆÏÓ⁄
v˛z≠
~õ!ã~úÈ ïyÓ˚y 43!¢S3V xò%ÎyÎ˚# £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ ˆÎ õyˆÏ¢ ›˛yÑ˛y xyîyÎ˚
Ñ˛ˆÏÓ˚ˆÏäÈò ˆ¢£z õy¢ ˆü°Ï £ÁÎ˚yÓ˚ îü !îˆÏòÓ˚ õˆÏïƒ ¢!‡˛Ñ˛ ¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ ãõy
Ñ˛Ó˚ˆÏÓò– ~õ!ã~ú ïyÓ˚y 43!¢S4V xò%ÎyÎ˚# ≤ÈÏì˛ƒÑ˛ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛ ~Ñ˛!›˛ !£¢yÓ
!ÓÓ,!ì˛ îy!Öú Ñ˛Ó˚ˆÏì˛ £ˆÏÓ ˜Óî%ƒ!ì˛ò õyÏõ ÎyˆÏì˛ !ÓüˆÏî ì˛§yÓ˚ ˆ˛ôy›˛y≈ú
ÓƒÓ£yÓ˚Ñ˛yÓ˚#ˆÏîÓ˚ ˆÌˆÏÑ˛ xyîyÎ˚Ñ,˛ì˛ ¢õhfl˛Ï xˆÏÌ≈Ó˚ ¢Ó ì˛Ìƒ ÌyÑ˛ˆÏÓ– ~£z !£¢yÓ
!ÓÓ,!ì˛!›˛ xyîyÎ˚Ñ,˛ì˛ õy¢ ˆüˆÏ°ÏÓ˚ îü !îˆÏòÓ˚ õˆÏïƒ îy!Öú Ñ˛Ó˚y xyÓ!üƒÑ˛– ~£z
!£¢yÓ !ÓÓ,!ì˛!›˛ˆÏì˛ ≤ÃÑ,˛ì˛ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ òyõñ ì˛§yÓ˚ ¢Ó˚ÓÓ˚y£Ñ,˛ì˛ ¢yõ@˘Ã#Ó˚ !Óüî
!ÓÓÓ˚í Á ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ £ˆÏÎ˚ ì§˛yÓ˚ xyîyÎ˚ Ñ˛Ó˚y xˆÏÌ≈Ó˚ v˛zˆÏÕ‘Ö ÌyÑ˛ˆÏÓ– !£¢yÓ
!ÓÓ,!ì˛!›˛Ó˚ ≤ÃÑ,˛ì˛ ö˛õ≈ Á ì˛yÓ˚ ˛ôk˛!ì˛ !ã~¢!›˛ !Ó!ïˆÏì˛ !îˆÏÎ˚ ˆîÁÎ˚y £ˆÏÓ–
≤Ã10≠ ≤ÃÑ,˛ì˛ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚y Ñ˛#¶˛yˆÏÓ !›˛!¢~¢ÈÙÈ~Ó˚ ˆe´!v˛›˛ !òˆÏì˛ ˛ôyÓ˚ˆÏÓò⁄
54
v˛z≠ x˛ôyˆÏÓ˚›˛ˆÏÓ˚Ó˚ myÓ˚y ˆÑ˛ˆÏ›˛ ˆòÁÎ˚y Á ¢Ó˚Ñ˛y!Ó˚ ÖyˆÏì˛ ãõy ˆîÁÎ˚y ›˛yÑ˛y
x˛ôyˆÏÓ˚›˛ˆÏÓ˚Ó˚ !£¢yÓ !ÓÓ,!ì˛Ó˚ ì˛Ìƒ xò%ÎyÎ˚# ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ Ñ˛ƒyü ˆúãyÓ˚ÈÙÈ~
≤Ãî!ü≈ì˛ £ˆÏÓ– ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚# ˆ¢£z ›˛yÑ˛y ì˛§yÓ˚ Ñ˛Ó˚ ˆîÓyÓ˚ ¢õÎ˚ Ñ˛yˆÏã úyÜyˆÏì˛
˛ôyÓ˚ˆÏÓò–
≤Ã11≠ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛ !Ñ˛ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ Ñ˛yˆÏäÈ ˆÑ˛yòÁ ì˛Ìƒ ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛
£ˆÏÓ⁄
v˛z≠ £§ƒy– ~õ!ã~ú ïyÓ˚y 43!¢S10V xò%ÎyÎ˚# ãˆÏÎ˚r›˛È Ñ˛!õüòyÓ˚ Óy ì˛î!ïÑ˛
˛ôîõÎ≈yîyÓ˚ ˆÑ˛yòÁ x!ïÑ˛y!Ó˚ˆÏÑ˛Ó˚ Ñ˛yˆÏäÈ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛ !òˆÏ¡¨y_´ ì˛Ìƒ
¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛ £ˆÏÓÈÙÙÙÈ
1V ˆÑ˛yòÁ !ò!î≈‹T ¢õÎ˚Ñ˛yˆÏú ì˛§yˆÏîÓ˚ õyÏõ ¢Ó˚ÓÓ˚y£Ñ,˛ì˛ ˛ôíƒ Óy ˛ô!Ó˚ˆÏ°ÏÓyÓ˚
Ö%§!›˛òy!›˛ó
2V ¢Ç!Ÿ’‹T x˛ôyˆÏÓ˚›˛Ó˚ÈÙÈ~Ó˚ =îyˆÏõ Óy ÁÎ˚ƒyÓ˚ÈÙÈ£yv˛zˆÏ¢ Ü!FäÈì˛ ≤ÃÑ,˛ì˛ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚
˛ôˆÏíƒÓ˚ fi›˛Ñ˛ñ ÎÖò !Ñ˛òy x˛ôyˆÏÓ˚›˛Ó˚ÈÙÈ~Ó˚ =îyõ Óy ÁÎ˚ƒyÓ˚ÈÙÈ£yv˛z¢ ≤ÃÑ,˛ì˛
¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ¢ÇˆÏÎy!ãì˛ ÓƒÓ¢y!Î˚Ñ˛ fl˛iyò !£¢yˆÏÓ ˆÓ˚!ãfi›˛yv≈˛– x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛
xy!ïÑ˛y!Ó˚Ñ˛ˆÏîÓ˚ myÓ˚y !ÓK˛!ÆÓ˚ Sˆòy!›˛ˆÏ¢Ó˚V ˛ô§yⲠ!îˆÏòÓ˚ õˆÏïƒ v˛z˛ôˆÏÓ˚y_´
ì˛Ìƒ ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ xòƒÌyÎ˚ xò!ïÑ˛ ˛ô§!â˛ü £yãyÓ˚ ›˛yÑ˛y ã!Ó˚õyòy
Ñ˛Ó˚y £ˆÏÓ–
≤Ã12≠ £zÈÙÈÑ˛õy¢≈ x˛ôyˆÏÓ˚›˛Ó˚ˆÏÑ˛ !Ñ˛ ˆÑ˛yòÁ !£¢yÓ !ÓÓ,!ì˛ Sˆfi›˛›˛ˆÏõr›˛V ãõy !îˆÏì˛
£ˆÏÓ⁄ ˆ¢£z !£¢yÓ !ÓÓ,!ì˛!›˛ˆÏì˛ Ñ˛# Ñ˛# !ÓüˆÏî Ó!í≈ì˛ ÌyÑ˛ˆÏÓ⁄
v˛z≠ £§ƒy– ïyÓ˚y 43!¢S4V xò%ÎyÎ˚# ≤ÈÏì˛ƒÑ˛ x˛ôyˆÏÓ˚›˛Ó˚ õy¢ ˆüˆÏ°ÏÓ˚ îü !îˆÏòÓ˚ õˆÏïƒ
ì˛§yÓ˚ õMÈ˛ ÓƒÓ£yÓ˚Ñ˛yÓ˚# ˛ôíƒ Óy ˛ô!Ó˚ˆÏ°ÏÓy ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ˆÌˆÏÑ˛˛ xyîyÎ˚ Ñ˛Ó˚y
!›˛!¢~¢ÈÙÈ~Ó˚ ¢¡ô)í≈ !£¢yÓ !ÓÓ,!ì˛ ˜Óî%ƒ!ì˛ò õyÏõ îy!Öú Ñ˛Ó˚ˆÏÓò– !£¢yÓ
!ÓÓ,!ì˛!›˛ˆÏì˛ ˙ õyˆÏ¢ x˛ôyˆÏÓ˚›˛Ó˚ÈÙÈ~Ó˚ xyîyÎ˚ Ñ˛Ó˚y ›˛yÑ˛y Á x˛ôyˆÏÓ˚›˛Ó˚ÈÙÈ~Ó˚ õyÏõ
!Ó!e´ £ÁÎ˚y ¢õhfl˛Ï ˛ôíƒ Óy ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ xÌ≈õ)úƒ Á ¢Ó˚ÓÓ˚yˆÏ£Ó˚ !ӰψÏÎ˚ !Óüî
!ÓÓÓ˚í ÌyÑ˛y xyÓüƒÑ˛–
≤Ã13≠ £zÈÙÈÑ˛õy¢≈ÈÙÈ~ õƒy!â˛Ç ˆ≤Ãy!¶˛üò Ñ˛# ~ÓÇ ì˛y Ñ˛#¶˛yˆÏÓ Ñ˛yã Ñ˛Ó˚ˆÏÓ⁄
v˛z≠ ïyÓ˚y 43!¢S6V ˆÑ˛yòÁ ~Ñ˛!›˛ !ÓˆÏü°Ï õyˆÏ¢Ó˚ ¢Ó˚ÓÓ˚y£ Á xÌ≈¢Ç@˘ÃˆÏ£Ó˚ Ö%§!›˛òy!›˛ñ
55
Îy x˛ôyˆÏÓ˚›˛Ó˚ ì§˛yÓ˚ !ÓÓ,!ì˛ˆÏì˛ îy!Öú Ñ˛ˆÏÓ˚ˆÏäÈò ì˛y ¢Ç!Ÿ’‹T ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ïyÓ˚y
27 xò%ÎyÎ˚# îy!Öú Ñ˛Ó˚y ˙ õyˆÏ¢Ó˚ Óy ˆÑ˛yòÁ ˛ô)Ó≈Óì˛#≈ õyˆÏ¢Ó˚ ˜Óï !Ó˚›˛yò≈ÈÙÈ~Ó˚
¢ˆÏD !õ!úˆÏÎ˚ ˆîÖy £ˆÏÓ– Ó!£õ≈%Ö# ¢Ó˚ÓÓ˚yˆÏ£Ó˚ Ö%§!›˛òy!›˛ñ ÎyÓ˚ v˛z˛ôÓ˚ Ñ˛Ó˚ ¢Ç@˘Ã£
Ñ˛Ó˚y £ˆÏÎ˚ ˆÜˆÏäÈ Á x˛ôyˆÏÓ˚›˛Ó˚ÈÙÈ~Ó˚ !ÓÓ,!ì˛ˆÏì˛ xhs˘˛¶%˛≈_´ £ˆÏÎ˚ˆÏäÈñ Î!î ì˛yÓ˚ ¢ˆÏD
¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚ ˆáy!°Ïì˛ !ÓÓÓ˚í#Ó˚ Ö%§!›˛òy!›˛Ó˚ x¢ÇÜ!ì˛ ïÓ˚y ˛ôˆÏv˛¸ ì˛ˆÏÓ ì˛y
v˛z¶˛Î˚ˆÏÑ˛£z ãyòyˆÏòy £ˆÏÓ–
≤Ã14≠ Ñ˛# £ˆÏÓ Î!î !ÓÓÓ˚ˆÏíÓ˚ õˆÏïƒ ÜÓ˚!õú ˆÌˆÏÑ˛£z ÎyÎ˚⁄
v˛z≠
ïyÓ˚y 43!¢S8V xò%ÎyÎ˚# Î!î ˆÑ˛yòÁ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#ˆÏÑ˛ ì˛§yÓ˚ ˛ôíƒ Óy ˛ô!Ó˚ˆÏ°ÏÓyÓ˚
õ)úƒÈÙÈ¢Çe´yhs˘˛ ˆÑ˛yòÁ x¢D!ì˛ ãyòyˆÏòy £Î˚ ~ÓÇ ˆ¢£z ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚# ì˛§yÓ˚
˛ôÓ˚Óì˛#≈ !Ó˚›˛y≈òÈÙÈ~ ì˛y ¢ÇˆÏüyïˆÏòÓ˚ ãòƒ ˆÑ˛yòÁ ˛ôîˆÏ«˛˛ô òy ˆòò ì˛ˆÏÓ ˆ¢£z
x¢D!ì˛Ó˚ Ñ˛yÓ˚ˆÏí v˛zq(ì˛ Ñ˛ˆÏÓ˚Ó˚ ≤ÈÏîÎ˚ ˛ô!Ó˚õyí ì˛§yˆÏÑ˛ ãyòyˆÏòyÓ˚ õyˆÏ¢Ó˚ ˛ôÓ˚Óì˛#≈
õyˆÏ¢Ó˚ ≤ÈÏîÎ˚ ˛ô!Ó˚õyˆÏíÓ˚ ¢ˆÏD ˆÎyÜ £ˆÏÎ˚ ÎyˆÏÓ ~ÓÇ ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚# ˆ¢£z Ñ˛Ó˚
Á ì˛yÓ˚ v˛z˛ôÓ˚ ¢%î !îˆÏì˛ Óyïƒ ÌyÑ˛ˆÏÓò– ~£z ¢%ˆîÏ Ó˚ £yÓ˚ ïyÓ˚y 36ÈÙÈ~Ó˚ v˛z˛ôïyÓ˚yÈ1ÈÙÈ~
!òˆÏî≈!üì˛ ÌyÑ˛ˆÏÓ–
56
9
çÓÈüÈGÎ˚yܲ≈
JOB WORK
≤Ã1≠ çÓÈüÈGÎ˚yܲ≈ ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 2å62ä xyl%ÎyÎ˚# ÚçÓÈüÈGÎ˚yܲ≈Û Ü˛Ìy!ê˛Ó˚ xÌ≈ •ˆÏ°y
ˆÜ˛ylG Óƒ!_´Ó˚ myÓ˚y xlƒ ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ˛õˆÏîƒÓ˚ ˆÜ˛ylG ≤Ã!e´Î˚y
!lÓ≈y•Ü˛Ó˚î ~ÓÇ ÚçÓÈüÈGÎ˚yܲ≈yÓ˚Û x!Ë˛Óƒ!_´!ê˛Ó˚ ÓƒyáƒyG ~ܲ•z˲yˆÏÓ •ˆÏÓ–
í˛z˛õˆÏÓ˚y_´ §ÇK˛y!ê˛Ó˚ Óƒy!Æ §ÇˆÏ¢y!ôï˛ !ÓK˛!Æ lÇ 214˘86 ˆÜ˛w#Î˚ ÷ÕÒñ ï˛yÇ
23É03É1986ÈüÈˆï˛ ˆòGÎ˚y §ÇK˛yÓ˚ ˆÌˆÏܲG ˆÓ!¢– ˙ !ÓK˛!ÆÓ˚ §ÇK˛yÎ˚ çÓÈüÈGÎ˚yܲ≈ˆÏܲ
í˛zͲõyòˆÏlÓ˚ §Ùï%˛°ƒ ܲˆÏÓ˚ ˆï˛y°yÓ˚ ≤ÈÏã˛‹Ty !SÈ°– xï˛~Óñ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ Óï≈˛Ùyl §ÇK˛yˆÏï˛•z
≤ÃhflÏy!Óï˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xl%¢y§l G ܲÓ˚ xyˆÏÓ˚yˆÏ˛õÓ˚ Ù)° ˛õ!Ó˚ܲ“lyÓ˚ ˛õ!Ó˚Óï˛≈l
˛õ!Ó˚fl≥%˛ê˛˛–
≤Ã2≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ myÓ˚y çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˆ≤Ã!Ó˚ï˛ ˛õîƒ !ܲ §Ó˚ÓÓ˚y•⁄ ï˛y
!ܲ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xyܲ£Ï≈î ܲˆÏÓ˚⁄ ˆÜ˛l⁄
í˛z≠ lyñ ~ˆÏܲ §Ó˚ÓÓ˚y• ôÓ˚y •ˆÏÓ ly– xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ !¢!í˛í˛z°ÈüÈ1ÈüÈ~Ó˚
xl%ˆÏFSÈò 5ÈüÈ~Ó˚ í˛z˛õôyÓ˚y xl%ÎyÎ˚#ñ ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ myÓ˚y ˆÜ˛ylG
çÓÈüÈGÎ˚yܲ≈yÓ˚ˆÏܲ ˛õîƒ §Ó˚ÓÓ˚y•ñ Îy ôyÓ˚y 43~ÈüÈ ˆï˛ xyˆÏ°y!ã˛ï˛ •ˆÏÎ˚ˆÏSÈñ ˛õîƒ §Ó˚ÓÓ˚y•
!•§yˆÏÓ ôÓ˚y •ˆÏÓ ly– ÎyÓ˚ xÌ≈ ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ܲï,˛≈ܲ çÓÈüÈGÎ˚yܲ≈yÓ˚ˆÏܲ
ˆ≤Ã!Ó˚ï˛ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ≤ÈÏÎyçƒ •ˆÏÓ ly–
≤Ã3≠ ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !ܲ ï˛ÑyÓ˚ ˛õîƒ çÓÈüÈGÎ˚yܲ≈yÓ˚ˆÏܲ ܲÓ˚ ≤Ãòyl ly ܲˆÏÓ˚
57
˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy– xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 43È~ xl%ÎyÎ˚# ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´ ï˛ÑyÓ˚ ܲÓ˚ˆÏÎyàƒ ˛õîƒ ˆÜ˛ylG çÓÈüÈGÎ˚yܲ≈yÓ˚ˆÏܲ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çˆÏlƒ ܲÓ˚ ≤Ãòyl ly
ܲˆÏÓ˚•z ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l– !ï˛!l xyÓyÓ˚G ï˛ÑyÓ˚ ˛õîƒ !l!ò≈‹T ¢ï˛≈§yˆÏ˛õˆÏ«˛ e´Ùyß∫ˆÏÎ˚ ~ܲ
çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÌˆÏܲ xlƒ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈG ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l– ~•z ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛
í˛zˆÏÕ‘áˆÏÎyàƒ ˆÎñ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ í˛zˆÏjˆÏ¢ƒ ˛õyë˛yˆÏly !l‹ÒÓ˚ ånon-taxableä ˛õîƒ xÌÓy
ܲÓ˚Ù%_´ åexemptedä ˛õˆÏîƒÓ˚ çlƒ ôyÓ˚y 43È~ !Óôyl ≤ÈÏÎyçƒ lÎ˚–
≤Ã4≠ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚y !ܲ xyÓ!¢ƒÜ˛⁄
í˛z≠ •ƒÑy– ˆÎˆÏ•ï%˛ çÓÈüÈGÎ˚yܲ≈yÓ˚ ~ܲçl ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#ñ Î!ò ï˛ÑyÓ˚ ˆÙyê˛ ê˛yl≈G˲yÓ˚
ÎÌy!Ó!•ï˛ §#Ùy x!ï˛e´Ù ܲˆÏÓ˚ñ ï˛yÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l˛ •GÎ˚y ≤ÈÏÎ˚yçl–
≤Ã5≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ ˛õîƒ §Ó˚y§!Ó˚ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî ˆÌˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏ°
!ܲ ˆ§•z ˛õîƒ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ê˛yl≈G˲yˆÏÓ˚Ó˚ ÙˆÏôƒ xhs˝Ë%˛≈_´ •ˆÏÓ⁄
í˛z≠ ly– ï˛y Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ê˛yl≈G˲yˆÏÓ˚Ó˚ xÇ¢ •ˆÏÓ–
≤Ã6≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# !ܲ ï˛ÑyÓ˚ ˛õîƒ ï˛ÑyÓ˚ !lçfl∫ ≤ÃyDˆÏî ly ~ˆÏlñ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî
ˆÌˆÏܲ §Ó˚y§!Ó˚ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑyñ !ܲv !l¡¨!°!áï˛ ¢ï˛≈§yˆÏ˛õˆÏ«˛ ÈüüüÈ
Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDîˆÏܲ ï˛ÑyÓ˚ ÓƒÓ§yÓ˚ x!ï˛!Ó˚_´ fliyl !•§yˆÏÓ
ˆây£Ïîy ܲÓ˚ˆÏï˛ •ˆÏÓñ Óy çÓÈüÈGÎ˚yܲ≈yÓ˚ˆÏܲ ~ܲçl ˆÓ˚!çfiê˛yí≈˛ Óƒ!_´ •ˆÏï˛ •ˆÏÓñ Óy
ˆ§•z ˛õÏܲ !ÓK˛y!˛õï˛ ånotifiedä ˛õîƒ Ü˛Ó˚ˆÏï˛ •ˆÏÓ–
≤Ã7≠ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ ˛õîƒ §Ó˚y§!Ó˚ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî
ˆÌˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDîˆÏܲ !lˆÏçÓ˚ ÓƒÓ§yÓ˚ x!ï˛!Ó˚_´ fliyl !•§yˆÏÓ
ˆây£Ïîy ly ܲˆÏÓ˚ ò%Ó˚Ü˛Ù ˛õ!Ó˚!fli!ï˛ˆÏï˛ !lˆÏçÓ˚ ˛õîƒ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤ÃyDî ˆÌˆÏܲ §Ó˚y§!Ó˚
§Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ÎÌyñ çÓÈüÈGÎ˚yܲ≈yÓ˚ Îál ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´
58
xÌÓy Îál Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚ ~Ùl ˆÜ˛ylG ˛õˆÏîƒÓ˚ §Ó˚ÓÓ˚yˆÏ• !lˆÏÎ˚y!çï˛ Îy ~•z
í˛zˆÏjˆÏ¢ƒ !ÓK˛y!˛õï˛ Ü˛Ó˚y •ˆÏÓ–
≤Ã8≠ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˛õyë˛yˆÏly •zl˛õ%ê˛˘Ü˛ƒy!˛õê˛y° ˛õˆÏîƒÓ˚ G˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
åInput tax creditä ˆlGÎ˚yÓ˚ !ӣψÏÎ˚ xy•zl ܲ#⁄
í˛z≠ õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏl çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly •zl˛õ%ê˛˘Ü˛ƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !ӣψÏÎ˚ !l!ò≈‹T˲yˆÏÓ ôyÓ˚y 16~ÈüÈˆï˛ Ó°y •ˆÏÎ˚ˆÏSÈ– ~•z !Óôyl xl%ÎyÎ˚#
•zl˛õ%ê˛ Óy ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆòGÎ˚y ܲÓ˚ !l¡¨!°!áï˛Ë˛yˆÏÓ ˆe´!í˛ê˛ ˆlGÎ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚ÈüüüÈ
Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˛õyë˛yˆÏly ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆe´!í˛ê˛ !lˆÏï˛
ˆàˆÏ°ñ ˆ§•z ˛õÏܲ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏlyÓ˚ !òl ˆÌˆÏܲ 180 !òˆÏlÓ˚ ÙˆÏôƒ §¡õ)î≈
çÓÈüÈGÎ˚yܲ≈ ܲ!Ó˚ˆÏÎ˚ ˆÊ˛Ó˚ï˛ xylˆÏï˛ •ˆÏÓ– •zl˛õ%ê˛ §Ó˚y§!Ó˚ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ ˛õyë˛yˆÏ°ñ
!òlàîly •ˆÏÓ ˆ§•z •zl˛õ%ê˛ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ≤Ãy!ÆÓ˚ !òl ˆÌˆÏܲ– Î!ò !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ
•zl˛õ%ê˛ !Ê˛ˆÏÓ˚ ly ˛õyGÎ˚y ÎyÎ˚ ï˛ˆÏÓ ˆ§•z •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚
§Ùyl Ù)°ƒ §%ò §ˆÏÙï˛ ≤Ãòyl ܲÓ˚ˆÏï˛ •ˆÏÓ– ˛õÓ˚Óï˛≈#ܲyˆÏ° •zl˛õ%ê˛ !Ê˛ˆÏÓ˚ ~ˆÏ° ˛õ%lÓ˚yÎ˚ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–
≤Ã9≠ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ í˛z˛õÓ˚ ~•z§Ó !lÎ˚Ùܲyl%l !ܲ §Ó ôÓ˚ˆÏlÓ˚ ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe•z ≤ÈÏÎyçƒ⁄
í˛z≠ ly– Îál ÷ô%Ùye ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ܲÓ˚ˆÏÎyàƒ ˛õîƒ ˆ≤ÃÓ˚î ܲÓ˚ˆÏï˛ í˛zòƒï˛ •l
ï˛ál•z çÓÈüÈGÎ˚yܲ≈ §¡õ!ܲ≈ï˛ !Óôyl ≤ÈÏÎyçƒ •Î˚– xlƒ ܲÌyÎ˚ Ó°y ÎyÎ˚ñ ~•z xy•zl
ܲÓ˚Ù%_´ xÌÓy !l‹ÒÓ˚ ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ lÎ˚ xÌÓy Îál ˆ≤ÃÓ˚ܲ ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ll ï˛álG ≤ÈÏÎyçƒ lÎ˚–
59
10
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
INPUT TAX CREDIT
≤Ã1≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 2å57ä ~ÓÇ §Ç•ï˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
åxy•z!ç~§!ê˛ä xy•zˆÏlÓ˚ ôyÓ˚y 2å1äå!í˛äÈüÈï˛ Ú•zl˛õ%ê˛ ê˛ƒy:Û §ÇK˛y!Î˚ï˛ •ˆÏÎ˚ˆÏSÈ– ~ܲçl
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ §Çe´yhs˝ •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ xÌ≈ ~•z ˆÎ !§!ç~§!ê˛ xy•zl xl%ÎyÎ˚#
{xy•z!ç~§!ê˛ G !§!ç~§!ê˛} ~ÓÇ ~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# {xy•z!ç~§!ê˛ G
~§!ç~§!ê˛} ïÑ˛yÓ˚ §Ó˚ÓÓ˚y• ˛õyGÎ˚y ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ xyˆÏÓ˚y˛õ ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ ~ÓÇ ~•z ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ï˛ÑyÓ˚ ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy ÓƒÓ§yÓ˚
§¡±§yÓ˚ˆÏîÓ˚ çlƒ ÓƒÓ•*ï˛ •ˆÏÎ˚ˆÏSÈ– ~SÈyí˛¸yG ôyÓ˚y 7å3ä xl%ÎyÎ˚# ≤ÈÏòÎ˚ ܲÓ˚G •zl˛õ%ê˛
ê˛ƒyˆÏ:Ó˚ xhs˝Ë%˛≈_´–
xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ §ÇK˛y xl%ÎyÎ˚# ˆÜ˛ylG §Ó˚ÓÓ˚y• ˛õyGÎ˚y ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
í˛z˛õÓ˚ xyˆÏÓ˚y!˛õï˛ §Ç•ï˛ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ åxy•z!ç~§!ê˛äñ ˆÜ˛w#Î˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy
ܲÓ˚ å!§!ç~§!ê˛ä xÌÓy Ó˚yçƒ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å~§!ç~§!ê˛äÈüȈÏܲ •zl˛õ%ê˛ ê˛ƒy:
ӈϰ–
≤Ã2≠ !§!ç~§!ê˛, ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# Ú•zl˛õ%ê˛ ê˛ƒy:ÛÈüÈ~Ó˚
!Ó!˲ߨ §ÇK˛yÓ˚ !l!•ï˛yÌ≈ ܲ#⁄
í˛z≠ ~ˆÏï˛ ˆÓyV˛yÎ˚ ˆÎ !§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê˛ ~ÓÇ !§!ç~§!ê˛ •ˆÏ°y
•zl˛õ%ê˛ ê˛ƒy:ñ ~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ •ˆÏ°y •zl˛õ%ê˛
ê˛ƒy:– xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê˛ñ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ •ˆÏ°y
60
•zl˛õ%ê˛ ê˛ƒy:– ~ˆÏï˛ xyÓ˚G ˆÓyV˛yÎ˚ ˆÎ ~•z !ï˛l ôÓ˚ˆÏlÓ˚ ܲÓ˚ÈüÈ~ çÙy xyÙylï˛•z
åˆe´!í˛ê˛ä ≤ÈÏòÎ˚˚ xy•z!ç~§!ê˛ Ü˛ˆÏÓ˚Ó˚ òyÎ˚ ˛õy°ˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyÎ˚– !§!ç~§!ê˛
xy•zl xl%ÎyÎ˚# ÷ô%Ùye xy•z!ç~§!ê˛ ~ÓÇ !§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˛õyGÎ˚y ÎyÎ˚ ~ÓÇ
~§!ç~§!ê˛ xy•zl xl%ÎyÎ˚# ÷ô%Ùye xy•z!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ˆe´!í˛ê˛ ˛õyGÎ˚y
ÎyÎ˚– xyÓyÓ˚Gñ !§!ç~§!ê˛ G ~§!ç~§!ê˛ÈüÈÓ˚ ˛õyGÎ˚y ˆe´!í˛ê˛ ~ˆÏܲ x˛õˆÏÓ˚Ó˚ òyÎ˚
ˆÙê˛yˆÏlyÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyÎ˚ ly–
≤Ã3≠ !Ó˛õÓ˚#ï˛ xyˆÏÓ˚y˛õ åReverse chargeäüÈ~ çÙy ˆòGÎ˚y ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ !ܲ
•zl˛õ%ê˛ ê˛ƒy: !•§yˆÏÓ !ÓˆÏÓ!ã˛ï˛ •Î˚⁄
í˛z≠ •Ñƒy– •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ §ÇK˛y xl%ÎyÎ˚# ôyÓ˚y 7å3äÈüÈ~Ó˚ xô#ˆÏl !Ó˛õÓ˚#ï˛ xyˆÏÓ˚yˆÏ˛õ
≤ÈÏòÎ˚ ܲÓ˚ •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ xhs˝Ë%˛≈_´– Î!ò ~•z ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ§yÓ˚ fl∫yˆÏÌ≈ Óy
ÓƒÓ§yÓ˚ §¡±§yÓ˚ˆÏîÓ˚ çlƒ ÓƒÓ•*ï˛ •Î˚ Óy ˆ§•z í˛zˆÏjˆÏ¢ƒ !lˆÏÎ˚y!çï˛ •Î˚ñ ï˛y•ˆÏ° ~•z
§Ó ˆ«˛ˆÏe ~•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆË˛yà ܲÓ˚y ÎyˆÏÓ–
≤Ã4≠ •zl˛õ%ê˛ ˛õîƒñ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy Óy ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆòGÎ˚y !§!ç~§!ê˛/
xy•z!ç~§!ê˛/ ~§!ç~§!ê˛ !ܲ •zl˛õ%ê˛ Ü˛ˆÏÓ˚Ó˚ xhs˝Ë%˛≈_´⁄
í˛z≠ •ƒÑyñ ÎÌye´ˆÏÙ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 2å54äñ 2å55ä ~ÓÇ 2å20ä
xl%ÎyÎ˚#– ~ê˛y í˛zˆÏՑრˆÎ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆòGÎ˚y ܲÓ˚G ~ܲ !ܲ!hflψÏï˛ ˆe´!í˛ê˛
ˆlGÎ˚yÓ˚ çlƒ xl%ˆÏÙy!òï˛–
≤Ã5≠ ˆÎ Óƒ!_´ xy•zl xl%ÎyÎ˚# ïÑ˛yÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚yÓ˚ !lô≈y!Ó˚ï˛ !òˆÏlÓ˚ !e¢
!òˆÏlÓ˚ ÙˆÏôƒ ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ܲˆÏÓ˚ˆÏSÈl ïÑ˛yÓ˚ ˆ«˛ˆÏe xy•z!ê˛!§ÈüÈÓ˚
ˆË˛yàÈüÈx!ôܲyÓ˚ åentitlementä ܲ# •ˆÏÓ åôyÓ˚y 16å2ää⁄
í˛z≠ ˆ§•z Óƒ!_´ ~•z xy•zˆÏlÓ˚ !Óôyl xl%ÎyÎ˚# ˆÎ!òl ܲÓ˚ ≤Ãòyl ܲÓ˚yÓ˚ çlƒ xy•zlï˛
òyÎ˚Ók˛ñ ï˛yÓ˚ xyˆÏàÓ˚ !òˆÏl ïÑ˛yÓ˚ fiê˛ˆÏܲ Ùç%ï˛ §Ü˛° •zl˛õ%ê˛ ~ÓÇ Ùç%ï˛ §Ü˛° §ÙyÆ
Óy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ x!ôܲyÓ˚#–
~ˆÏ«˛ˆÏe ~ê˛y í˛zˆÏՑრˆÎ Î!ò ˆ§•z Óƒ!_´ ˆÎ!òl ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ çlƒ xy•zlï˛
òyÎ˚Ók˛ ï˛yÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ ˆÓ˚!çfiê˛yí≈˛ ly •lñ ˆ§ˆÏ«˛ˆÏe !ï˛!l ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚
xyˆÏàÓ˚ §ÙˆÏÎ˚Ó˚ Ùç%ï˛ fiê˛ˆÏܲÓ˚ ÙˆÏôƒ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ í˛z˛õÎ%_´ !ÓˆÏÓ!ã˛ï˛
•ˆÏÓl ly–
61
≤Ã6≠ ~ܲ Óƒy!_´Ó˚ ܲÓ˚ ≤ÈÏòÎ˚˚ 1°y xyàfiê˛ñ 2017 ˆÌˆÏܲ ~ÓÇ !ï˛!l ˆÓ˚!çfiê˛yí≈˛
•ˆÏFSÈÈl 15•z xyàfiê˛ñ 2017ó ܲˆÏÓ ˆÌˆÏܲ ˆ§•z Óƒ!_´ ïÑ˛yÓ˚ •zl˛õ%ˆÏê˛Ó˚ Ùç%ï˛ fiê˛ˆÏܲÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ ˆÎyàƒ ÓˆÏ° !ÓˆÏÓ!ã˛ï˛ •ˆÏÓl⁄
í˛z≠ 31 ç%°y•zñ 2017–
≤Ã7≠ ˆÎ Óƒ!_´ ˆfl∫FSÈyÎ˚ ˆÓ˚!çfiê˛yí≈˛ •ˆÏÎ˚ˆÏSÈlñ ï˛ÑyÓ˚ Ùç%ï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ ˆÎyàƒï˛y ܲ#⁄
í˛z≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å2~ä xl%ÎyÎ˚# ˆÎ Óƒ!_´ ˆfl∫FSÈyÎ˚ ˆÓ˚!çfiê˛yí≈˛
•ˆÏÎ˚ˆÏSÈlñ !ï˛!l ï˛ÑyÓ˚ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ !ë˛Ü˛ xyˆÏàÓ˚ !òˆÏl ï˛ÑyÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ñ
ïÑ˛yÓ˚ §ÙyÆ Óy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
ˆlGÎ˚yÓ˚ x!ôܲyÓ˚#–
≤Ã8≠ Îál ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ï˛ÑyÓ˚ ≤ÃyÆ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ˆÏÎyàƒ
G ܲÓ˚Ù%_´ ò%•z ≤ÃܲyÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ•z ÓƒÓ•yÓ˚ ܲˆÏÓ˚l ˆ§•z ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ !ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ≤Ãy˛õƒ⁄
í˛z≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å6ä xl%ÎyÎ˚#ñ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ÷ô%Ùye
ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ˆÏD §ÇÎ%_´ åattributableä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ ˆÎyàƒ– ~•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚˚ ˆÎyàƒï˛yÓ˚ ˛õ!Ó˚Ùyî xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å7ä ~ÓÇ ï˛yÓ˚ §yˆÏÌ !ç~§!ê˛ xy•z!ê˛!§ !Ó!ôˆÏï˛ åÎy
~álG ≤Ãܲy!¢ï˛ •Î˚!lä Ó°y ˛õk˛!ï˛ xl%ÎyÎ˚# àîly ܲÓ˚y •ˆÏÓ– ~ê˛y í˛zˆÏՑრˆÎ
ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆe´!í˛ê˛G §Ùyl%˛õy!ï˛Ü˛ •yˆÏÓ˚ ~ál xl%ˆÏÙy!òï˛ •ˆÏÓ–
≤Ã9≠ Îál ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ≤ÃyÆ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ§y!Î˚ܲ ~ÓÇ
xÈüÈÓƒÓ§y!Î˚ܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛zˆÏjˆÏ¢ƒ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ñ ˆ§•z ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚
!ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ °Ë˛ƒ⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å5ä xl%ÎyÎ˚# ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´
÷ô%Ùye ÓƒÓ§yÓ˚ í˛zˆÏjˆÏ¢ƒ ܲÓ˚y §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ §ˆÏD §ÇÎ%_´ ˛õîƒ ~ÓǢxÌÓy
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ ˆÎyàƒï˛yÓ˚
˛õ!Ó˚Ùyî xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å7ä ~ÓÇ ï˛yÓ˚ §yˆÏÌ !ç~§!ê˛
62
xy•z!ê˛!§ !Ó!ôˆÏï˛ åÎy ~álG ≤Ãܲy!¢ï˛ •Î˚!lä Ó°y ˛õk˛!ï˛ xl%ÎyÎ˚# àîly ܲÓ˚y •ˆÏÓ–
~ê˛y í˛zˆÏՑრˆÎ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆe´!í˛ê˛G §Ùyl%˛õy!ï˛Ü˛ •yˆÏÓ˚ ~ál xl%ˆÏÙy!òï˛
•ˆÏÓ–
≤Ã10≠ Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ §yÇàë˛!lܲ ˛õ!Ó˚Óï˛≈l âˆÏê˛ñ ïÑ˛yÓ˚
•zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ ˆÎyàƒï˛y ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å8ä xl%ÎyÎ˚#ñ Î!ò §yÇàë˛!lܲ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚
§ÙÎ˚ òyÎ˚ •hflÏyhs˝ˆÏÓ˚Ó˚ !l!ò≈‹T !Óôyl ÌyˆÏܲñ ï˛y•ˆÏ° •hflÏyhs˝Ó˚ܲyÓ˚# åtransferorä ï˛ÑyÓ˚
çÙy áÓ˚ˆÏã˛Ó˚ á!ï˛Î˚yˆÏl åbooks of accountsä xÓƒÓ•*ï˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚
xyÙylï˛ @˝Ã•îܲyÓ˚#ˆÏܲ åtransfereeä •hflÏyhs˝Ó˚ ܲÓ˚ˆÏï˛ §«˛Ù •ˆÏÓl–
≤Ã11≠ Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ ~ÓǢxÌÓy
˛õ!Ó˚ˆÏ£ÏÓy §¡õ)î≈˲yˆÏÓ Ü˛Ó˚Ù%_´ åexemptedä •ˆÏÎ˚ ÎyÎ˚ñ ï˛ÑyÓ˚ •zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚ ˆÎyàƒï˛y
ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å12ä xl%ÎyÎ˚# Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §¡õ)î≈ ܲÓ˚Ù%_´ •ˆÏÎ˚ ÎyÎ˚ñ
ˆ§•z Óƒ!_´ ~•zÓ˚Ü˛Ù Ü˛Ó˚Ù%!_´Ó˚ !ë˛Ü˛ xyˆÏàÓ˚ !òl ï˛ÑyÓ˚ fiê˛ˆÏܲ Ùç%ï˛ §Ü˛° •zl˛õ%ê˛ ~ÓÇ
Ùç%ï˛ §Ü˛° §ÙyÆ G xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ ܲÓ˚ÈüÈ~Ó˚
§Ùyl Ù)°ƒ ≤Ãòyl ܲÓ˚ˆÏÓl– ~ê˛yG Ó°y •ˆÏÎ˚ˆÏSÈ ˆÎ ˙ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ~•z Ù)°ƒ ˆòGÎ˚yÓ˚
˛õˆÏÓ˚ ï˛ÑyÓ˚ ˜Óò%ƒ!ï˛l çÙyÓ˚ á!ï˛Î˚yˆÏl åElectronic credit ledgerä °Ë˛ƒ xÓ!¢‹T
xyÙylï˛ ï˛yÙy!ò •ˆÏÓ– ≤ÈÏòÎ˚ Ù)ˆÏ°ƒÓ˚ àîly ܲÓ˚y •ˆÏÓ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚
ôyÓ˚y 16å13äÈüÈ~Ó˚ GAAP å§yôyÓ˚î˲yˆÏÓ ã˛y°% !•§yÓ˛ õk˛!ï˛ä xl%ÎyÎ˚#–
≤Ã12≠ Îál ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ !Î!l ôyÓ˚y 7 xl%ÎyÎ˚# ܲÓ˚ ≤Ãòyl ܲÓ˚ˆÏSÈlñ ôyÓ˚y 8
xl%ÎyÎ˚# ˆÎÔ!àܲ Óy !Ù◊ ˛õk˛!ï˛ˆÏï˛ åܲ¡õyí˛z!u˛Ç !flÒÙä ܲÓ˚ ≤Ãòyl ˆÓˆÏSÈ ˆllñ ï˛ál
•zl˛õ%ê˛ ê˛ƒyˆÏ:Ó˚˚ ˆÎyàƒï˛y ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å12ä xl%ÎyÎ˚# Îál ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ !Î!l ôyÓ˚y 7 xl%ÎyÎ˚# ܲÓ˚ ≤Ãòyl ܲÓ˚ˆÏSÈlñ ôyÓ˚y 8 xl%ÎyÎ˚# !Ù◊
˛õk˛!ï˛ˆÏï˛ Ü˛Ó˚ ≤Ãòyl ܲÓ˚y ˆÓˆÏSÈ ˆllñ ï˛ál !ï˛!l ï˛ÑyÓ˚ ~Ó˚Ü˛Ù ˛õê˛ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚ !ë˛Ü˛
xyˆÏàÓ˚ !òˆÏl fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ ~ÓÇ §ÙyÆ xÌÓy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛
63
•zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ §Ù˛õ!Ó˚Ùyî Ù)°ƒ ≤Ãòyl ܲÓ˚ˆÏÓl– ~ê˛y xyÓ˚G
í˛zˆÏՑრˆÎ ~•zÓ˚Ü˛Ù ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ~•zÓ˚Ü˛Ù Ù)°ƒ ˆòGÎ˚yÓ˚ ˛õÓ˚ ˙ Óƒ!_´Ó˚ ˜Óò%ƒ!ï˛l
çÙy á!ï˛Î˚yˆÏl åelectronic credit ledgerä Î!ò ˆÜ˛ylG xÓ!¢‹TyÇ¢ ÌyˆÏܲ ï˛y ï˛yÙy!ò
•ˆÏÓ– ≤ÈÏÎ˚yçl#Î˚ ≤ÈÏòÎ˚ Ù)ˆÏ°ƒÓ˚ ˛õ!Ó˚Ùyî àîly ôyÓ˚y 16å13äÈüÈ~Ó˚ GAAT xl%ÎyÎ˚#
•ˆÏÓ–
≤Ã13≠ ˆÜ˛yl Óƒy˛õy!Ó˚ å!í˛°yÓ˚ä !Î!l ˆÎÔ!àܲ !˲!_ˆÏï˛ åcompounding basisä ܲÓ˚
!òˆÏFSÈlñ ˆÎÔ!àܲ §#Ùy åcompounding thresholdä x!ï˛e´Ù ܲˆÏÓ˚ !ï˛!l Î!ò ~ܲçl
!lÎ˚!Ùï˛ Ü˛Ó˚ˆÏÎyàƒ Óƒ!_´ •ˆÏÎ˚ GˆÏë˛lñ ï˛ˆÏÓ !ܲ !ï˛!l •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛
˛õyÓ˚ˆÏÓl⁄ Î!ò ˛õyˆÏÓ˚l ï˛ˆÏÓ Ü˛ˆÏÓ ˆÌˆÏܲ⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å3ä xl%ÎyÎ˚# ˆ§•z Óƒ!_´Ó˚ ˆÎ !òl ˆÌˆÏܲ
ôyÓ˚y 7 xl%ÎyÎ˚# ܲÓ˚ ≤ÈÏòÎ˚˚ñ !ï˛!l ï˛yÓ˚ !ë˛Ü˛ xyˆÏàÓ˚ !òl ï˛ÑyÓ˚ Ùç%ï˛ fiê˛ˆÏܲ xÓ!fliï˛
•zl˛õ%ê˛ ~ÓÇ ï˛ÑyÓ˚ §ÙyÆ xÌÓy xô≈ÈüȧÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
≤Ã14≠ ◊#Î%_´ !Ó ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ 30ˆ¢ ç%°y•z 2017 ˛õÎ≈hs˝
!Ù◊ •yˆÏÓ˚ åcomposition rateä ܲÓ˚ ≤Ãòyl ܲÓ˚!SȈϰlñ ï˛yÓ˚˛õÓ˚ 31ˆ¢ ç%°y•z 2017
ˆÌˆÏܲ ◊#Î%_´ !Ó !lÎ˚!Ùï˛ ˛õk˛!ï˛ˆÏï˛ Ü˛Ó˚ òyˆÏlÓ˚ çlƒ òyÎ˚Ók˛ •ˆÏ°l– !ï˛!l !ܲ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ ˆÎyàƒ⁄
í˛z≠ ◊#Î%_´ !Ó 30ˆ¢ ç%°y•z 2017 ï˛ÑyÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ ~ÓÇ xô≈ÈüȧÙyÆ xÌÓy
§ÙyÆ ˛õˆÏîƒÓ˚ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ ˆÎyàƒ–
≤Ã15≠ ◊#Î%_´ Ú~Û ˆfl∫FSÈyÎ˚ ˆÓ˚!çfiê˛yí≈˛ å˲°yrê˛y!Ó˚ ˆÓ˚!çˆÏfiê˛∆¢lä •GÎ˚yÓ˚ çlƒ xyˆÏÓòl
ܲˆÏÓ˚ˆÏSÈl 5•z ç%l 2017 ~ÓÇ 22ˆ¢ ç%l 2017 !ï˛!l ˆÓ˚!çfiê˛yí≈˛ •ˆÏ°l– ◊#Î%_´
Ú~Û Ü˛ˆÏÓ ˆÌˆÏܲ !lˆÏçÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛
˛õyˆÏÓ˚l⁄
í˛z≠ ◊#Î%_´ Ú~Û 21ˆ¢ ç%l 2017ÈüÈˆï˛ ïÑ˛yÓ˚ fiê˛ˆÏܲ Ùç%ï˛ •zl˛õ%ê˛ ~ÓÇ ï˛ÑyÓ˚ xô≈ÈüȧÙyÆ
xÌÓy §ÙyÆ ˛õˆÏîƒÓ˚ ÙˆÏôƒ xÓ!fliï˛ •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚
í˛z˛õÎ%_´–
64
≤Ã16≠ ~ܲçl ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ܲál ï˛ÑyˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ôyÓ˚y 16ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å2äñ å2~ä xÌÓy å3ä xl%ÎyÎ˚#
çÙy ˆlGÎ˚yÓ˚ x!ôܲyÓ˚# ll⁄
í˛z≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å4ä xl%ÎyÎ˚# ~•zÓ˚*˛õ §Ó˚ÓÓ˚yˆÏ•Ó˚ ê˛ƒy:
•zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ï˛y!Ó˚ˆÏáÓ˚ ~ܲ ÓSȈÏÓ˚Ó˚ ˆÙÎ˚yò í˛z_#î≈ •GÎ˚yÓ˚ ˛õˆÏÓ˚ ˆ§•z Óƒ!_´ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ !lˆÏï˛ ˛õyˆÏÓ˚l ly–
≤Ã17≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# !ܲ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly •zl˛õ%ˆÏê˛Ó˚
í˛z˛õÓ˚ ê˛ƒy: ˆe´!í˛ê˛ ˆlÓyÓ˚ ˆÎyàƒ⁄
í˛z≠ •ƒÑyñ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16~å2ä xl%ÎyÎ˚# Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#
çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ܲyˆÏSÈ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly •zl˛õ%ˆÏê˛Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
ˆlÓyÓ˚ ˆÎyàƒ–
≤Ã18≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ܲï˛!òˆÏlÓ˚ ÙˆÏôƒ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ï˛ÑyÓ˚ ˛õyë˛yˆÏly •zl˛õ%ê˛
ˆÊ˛Ó˚ï˛ ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l ⁄
í˛z≠ 180 !òl–
≤Ã19≠ ˆÎ •zl˛õ%ê˛ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÌˆÏܲ 180 !òˆÏlÓ˚ ÙˆÏôƒ ˆÊ˛Ó˚ï˛ xyˆÏ§!lñ Ù%áƒ
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ !ܲ ï˛yÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ˆe´!í˛ê˛ !Ê˛!Ó˚ˆÏÎ˚ !òˆÏï˛ •ˆÏÓ⁄
í˛z≠ •ƒÑyñ ˆÎ •zl˛õ%ê˛ çÓÈüÈGÎ˚yܲ≈yˆÏÓ˚Ó˚ ˆÌˆÏܲ 180 !òˆÏlÓ˚ ÙˆÏôƒ ˆÊ˛Ó˚ï˛ xyˆÏ§!lñ Ù%áƒ
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ï˛yÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ˆe´!í˛ê˛˚ §%ò §ˆÏÙï˛ !Ê˛!Ó˚ˆÏÎ˚ !òˆÏï˛ •ˆÏÓñ
!ܲv ˛õÓ˚Óï˛≈#ܲyˆÏ° •zl˛õ%ê˛ !Ê˛ˆÏÓ˚ ~ˆÏ° !ï˛!l xyÓyÓ˚ •zl˛õ%ê˛ ˆe´!í˛ê˛ !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
≤Ã20≠ •zl˛õ%ê˛ ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ !l!Ù_ ܲÓ˚ˆÏÎyàƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ àîlyÓ˚ çlƒ !l¡¨!°!áï˛
§Ó˚ÓÓ˚yˆÏ•Ó˚ ÙˆÏôƒ ˆÜ˛yl!ê˛ @˝Ã•î#Î˚üüüÈ
Ü˛ä ¢)lƒ •yˆÏÓ˚ å!çˆÏÓ˚y ˆÓ˚ˆÏê˛í˛ä §Ó˚ÓÓ˚y•ó
áä ܲÓ˚Ù%_´˛ §Ó˚ÓÓ˚y•ó
àä í˛z˲Î˚•z⁄
65
í˛z≠ ¢)lƒ •yˆÏÓ˚ §Ó˚ÓÓ˚y•–
≤Ã21≠ Ü˛ï˛ !òˆÏlÓ˚ ÙˆÏôƒ çÓÈüÈGÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly ܲƒy!˛õê˛y° ˛õîƒ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚
ܲyˆÏSÈ ˆÊ˛Ó˚ï˛ xy§ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ò%•z ÓSÈÓ˚–
≤Ã22≠ Î!ò çÓ GÎ˚yˆÏܲ≈Ó˚ çlƒ ˛õyë˛yˆÏly ܲƒy!˛õê˛y° ˛õîƒ ˛õyë˛yˆÏlyÓ˚ !òl ˆÌˆÏܲ ò%•z
ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ !Ê˛ˆÏÓ˚ ly xyˆÏ§ñ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ܲÓ˚î#Î˚ ܲ#⁄
í˛z≠ Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ~•z ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y ˆe´!í˛ˆÏê˛Ó˚ §Ù˛õ!Ó˚Ùyî
Ù)°ƒ §%ò §ˆÏÙï˛ ≤Ãòyl ܲÓ˚ˆÏï˛ •ˆÏÓ– !ܲv xy§yÓ˚ ˛õˆÏÓ˚ !ï˛!l xyÓyÓ˚ ˆe´!í˛ê˛ !lˆÏï˛
˛õyˆÏÓ˚l–
≤Ã23≠ ï˛Ìƒ ≤ÃÎ%!_´ åInformation Technologyä ÓƒÓ§yÎ˚ !lÎ%_´ ~ܲçl ܲÓ˚ˆÏÎyàƒ
Óƒ!_´ ïÑ˛yÓ˚ !lÓ≈y•# ˛õ!Ó˚ã˛y°Ü˛ˆÏòÓ˚ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ~ܲ!ê˛ ˆÙyê˛Ó˚Îyl !ܲlˆÏ°l– !ï˛!l
!ܲ ï˛ÑyÓ˚ e´Î˚ ܲÓ˚y ~•z ˆÙyê˛Ó˚Îyl!ê˛ §¡∫¶˛#Î˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
!•§yˆÏÓ ˆË˛yà ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z≠ ly– xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å9äå~ä xl%ÎyÎ˚# Î!ò ܲÓ˚ˆÏÎyàƒ Óƒ!_´
÷ô%Ùye Îye# Óy ˛õîƒ ˛õ!Ó˚Ó•l ÓƒÓ§y xÌÓy ˆÙyê˛Ó˚ÎyˆÏlÓ˚ ≤Ã!¢«˛î ≤ÃòyˆÏlÓ˚ ÓƒÓ§yÎ˚
Ó˚ï˛ ÌyˆÏܲl ï˛y•ˆÏ°•z !ï˛!l ~•z ˆÙyê˛Ó˚Îyl §¡∫¶˛#Î˚ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ !•§yˆÏÓ ˆË˛yà ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl–
≤Ã24≠ Îál ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ xyÎ˚ܲÓ˚ xy•zl 1961 xl%ÎyÎ˚# ï˛ÑyÓ˚ ܲƒy!˛õê˛y°
˛õˆÏîƒÓ˚ Ù)ˆÏ°ƒÓ˚ ܲˆÏÓ˚Ó˚ xLjϢÓ˚ åTax Componentä í˛z˛õˆÏÓ˚ Ù)°ƒ•…y§ ådepreciationä
òy!Ó Ü˛ˆÏÓ˚lñ ï˛ál !ï˛!l !ܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ ˆÎyàƒ⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å10ä xl%ÎyÎ˚# ˆ§•z ܲˆÏÓ˚Ó˚ xLjϢÓ˚
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆ§•z Óƒ!_´ !lˆÏï˛ ˛õyˆÏÓ˚l ly–
≤Ã25≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ ¢ï˛≈yÓ°# ܲ#⁄
66
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å11ä xl%ÎyÎ˚#ñ !l¡¨!°!áï˛ ¢ï˛≈yÓ°#
≤ÈÏÎyçƒÈüüüÈ
Ü˛ä ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ !ç¡øyÎ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˆòGÎ˚y å•z§%ƒ ܲÓ˚yä ܲÓ˚
≤ÃòyÎ˚# l!Ì ÌyܲˆÏï˛ •ˆÏÓó
áä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ xÓ¢ƒ•z ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•î ܲˆÏÓ˚ˆÏSÈló
àä ~•z §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ ܲÓ˚ ≤ÃÜ,˛ï˛˛õˆÏ«˛•z §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈñ làˆÏò xÌÓy
•zl˛õ%ê˛ Ü˛ˆÏÓ˚Ó˚ ˆe´!í˛ê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ñ çÙy ˛õˆÏí˛¸ˆÏSÈ–ó
âä ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ ôyÓ˚y 27 xl%ÎyÎ˚# !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã26≠ Îál ˆÜ˛ylG •zl˲ˆÏÎ˚ˆÏ§Ó˚ ˛õîƒ Ó‡ ˲yˆÏà Óy òÊ˛yÎ˚ ˛õyGÎ˚y ÎyÎ˚ñ ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÜ˛Ùl˲yˆÏÓ ïÑ˛yÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ x!ôܲyÓ˚# •ˆÏÓl⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å11äÈüÈÓ˚ xl%!Ó!ô åprovisionä xl%ÎyÎ˚#
ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˛õˆÏîƒÓ˚ ˆ¢£Ï òÊ˛y @˝Ã•ˆÏîÓ˚ ˛õˆÏÓ˚•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
˛õyGÎ˚yÓ˚ x!ôܲyÓ˚#–
≤Ã27≠ Îál ˛õîƒ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ ÓòˆÏ° xlƒ ˆÜ˛ylG Óƒ!_´ˆÏܲ ˆ˛õÔшÏSÈ
ˆòGÎ˚y •ˆÏÓ åÚÚ!Ó° ~ܲ Óƒ!_´ˆÏܲÛÛ ~ÓÇ ÚÚ˛õîƒ ˆ˛õÔшÏSÈ ˆòGÎ˚y •Î˚ xlƒ Óƒ!_´ˆÏܲÛÛ
~•z xÓfliyÎ˚äÈüÈˆÜ˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ x!ôܲyÓ˚#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å11äÈüÈÓ˚ Óƒyáƒy xl%ÎyÎ˚# ˛õîƒ Îál ˆÜ˛ylG
ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ !lˆÏò≈¢ xl%§yˆÏÓ˚ ˆÜ˛ylG ï,˛ï˛#Î˚ Óƒ!_´ˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ˛õîƒ
@˝Ã•î ܲÓ˚yÓ˚ Óƒy˛õyˆÏÓ˚ ~ê˛y ÙˆÏl ܲÓ˚y •ˆÏÓ ˆÎ ˆ§•z ܲÓ˚ˆÏÎyàƒ Óƒ!_´•z ˛õîƒ @˝Ã•î
ܲˆÏÓ˚ˆÏSÈl– §%ï˛Ó˚yÇñ ÎÑyÓ˚ xyˆÏòˆÏ¢ ˛õîƒ ï,˛ï˛#Î˚ Óƒ!_´ˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ ï˛ÑyÓ˚ ≤Ãy˛õƒ–
≤Ã28≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲˆÏÓ˚Ó˚ ôyÓ˚y 16å15ä xl%ÎyÎ˚#ñ •zl˲ˆÏÎ˚§ ≤Ãܲy!¢ï˛ •GÎ˚yÓ˚
˛õÓ˚Óï˛≈# xy!Ì≈ܲ ÓSȈÏÓ˚Ó˚ ˆ§ˆÏ≤Wz¡∫Ó˚ Ùy§ xÌÓy Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ !òlñ
ˆÎê˛y•z xyˆÏà •ˆÏÓñ ï˛yÓ˚ ˆÌˆÏܲ ~ܲÙy§ ˛õˆÏÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ÎyˆÏÓ ly–
~•z §#ÙyÓk˛ï˛yÓ˚ xhs˝!l≈!•ï˛ Î%!_´ •ˆÏ°yñ •zl˲ˆÏÎ˚§ ≤Ãܲy!¢ï˛ •GÎ˚yÓ˚ ˛õÓ˚Óï˛≈# ÓSȈÏÓ˚Ó˚
ˆ§ˆÏ≤Wz¡∫Ó˚ ÙyˆÏ§Ó˚ ˛õÓ˚ !Ó˚ê˛yˆÏl≈ ˆÜ˛ylG ˛õ!Ó˚Óï˛≈l xl%ˆÏÙy!òï˛ lÎ˚– Î!ò Óy!£Ï≈ܲ !Ó˚ê˛yl≈
67
ˆ§ˆÏ≤Wz¡∫Ó˚ ÙyˆÏ§Ó˚ xyˆÏà•z òy!ᰠܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲñ ï˛y•ˆÏ° !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ ˛õˆÏÓ˚
ˆÜ˛ylG ˛õ!Ó˚Óï˛≈l ܲÓ˚y ÎyˆÏÓ ly–
≤Ã29≠ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ xl%ˆÏÙy!òï˛ lÎ˚ñ ~•zÓ˚Ü˛Ù !ܲ ˆÜ˛ylG ˆlˆÏà!ê˛Ë˛ !°fiê˛
xyˆÏSÈ⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å9äÈüÈˆï˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ @˝Ãy•ƒï˛y
§¡∫¶˛#Î˚ ˆlˆÏà!ê˛Ë˛ !°ˆÏfiê˛Ó˚ í˛zˆÏÕ‘á xyˆÏSÈñ ~ê˛y !Ó!ôÓk˛ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ˆÎ !l¡¨!°!áï˛
§yÙ@˝Ã#Ó˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ÎyˆÏÓ ly–
Ü˛ä ˆÙyê˛Ó˚Îyl– Óƒ!ï˛e´ÙÈüüüÈ Îál ~•z ˆÙyê˛Ó˚Îyl ÓƒÓ§yÓ˚ fl∫y˲y!Óܲ ˛õˆÏÌ åusual
course of businessä §Ó˚ÓÓ˚y• ܲÓ˚y •Î˚ xÌÓy !l¡¨!°!áï˛ ˛õ!Ó˚ˆÏ£ÏÓy ˆòGÎ˚yÓ˚
ܲyˆÏç ÓƒÓ•yÓ˚ ܲÓ˚y •Î˚ÈüüüÈ
1ä Îye# ˛õ!Ó˚Ó•lñ Óy
2ä ˛õîƒ ˛õ!Ó˚Ó•lñ Óy
3ä ˆÙyê˛Ó˚Îyl ã˛y°lyÓ˚ ≤Ã!¢«˛î òyló
áä áyòƒ ~ÓÇ ˛õyl#Î˚ §¡∫¶˛#Î˚ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòylñ xyí˛zê˛ˆÏí˛yÓ˚ ܲƒyê˛y!Ó˚Çñ
!Óí˛z!ê˛ !ê˛∆ê˛ˆÏÙrê˛ñ fl∫yfliƒ ˛õ!Ó˚ˆÏ£ÏÓyñ ≤çyôl# ~ÓÇ ≤’y!fiê˛Ü˛ §yç≈y!Ó˚ñ Üœ˛yˆÏÓÓ˚ §ò§ƒ
•GÎ˚yñ fl∫yfliƒ G §%fliï˛y ˆÜ˛wñ ç#Ól Ó#Ùyñ fl∫yfliƒ Ó#Ùy ~ÓÇ xÓܲy¢Ó˚ï˛ Ü˛Ù≈ã˛yÓ˚#ˆÏòÓ˚
ºÙˆÏîÓ˚ §%!Óôyñ Îál ~•z ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ˆÜ˛ylG ܲÙ≈ã˛yÓ˚#Ó˚ ≤Ãôylï˛
Óƒ!_´àï˛ ÓƒÓ•yÓ˚ Óy í˛z˛õˆÏ˲yˆÏàÓ˚ çlƒ ÓƒÓ•*ï˛ •Î˚ó
àä Îál ˆÜ˛ylG Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# GÎ˚yܲ≈§ ܲlê˛∆yQ §¡õyòl ܲˆÏÓ˚l ~ÓÇ ~•z
ܲrê˛∆yˆÏQÓ˚ ˆ¢ˆÏ£Ïñ ܲyÓ˚áyly ~ÓÇ Îsf˛õy!ï˛ Óƒï˛#ï˛ñ ~ܲ fliyÓÓ˚ §¡õ!_Ó˚ §,!‹T •Î˚ñ
ï˛ál ˆ§•z Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ myÓ˚y °∏˛ åacquiredä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyó
âä Îál ˆÜ˛ylG Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛ylG ˛õîƒ xç≈l ܲˆÏÓ˚ ï˛y ˆÜ˛ylG fliyÓÓ˚
§¡õ!_Ó˚ !lÙ≈yˆÏî ÓƒÓ•yÓ˚ ܲˆÏÓ˚ ~ÓÇ ~•z §¡õ!_ Îál ˆÜ˛ylG ܲyÓ˚áyly Óy
Îsf˛õy!ï˛ lÎ˚ ~ÓÇ Îál ˆ§•z ˛õˆÏîƒÓ˚ Ùy!°Ü˛yly •hflÏyhs˝!Ó˚ï˛ •Î˚ ly å˛õîƒ !•§yˆÏÓ
Óy xlƒ ˆÜ˛ylG xˆÏÌ≈äó
.ä ˆÎ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ôyÓ˚y 8 xl%ÎyÎ˚# ܲÓ˚ ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ˆÏSÈó
~ÓÇ
ã˛ä Óƒ!_´àï˛ ÓƒÓ•yÓ˚ G í˛z˛õˆÏ˲yˆÏàÓ˚ çlƒ ˆÎ ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy Îï˛ê˛y
ÓƒÓ•yÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ–
68
≤Ã30≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 29 xl%ÎyÎ˚# Îál ˆÜ˛ylG @˝Ã•#ï˛yÓ˚ òy!á°
ܲÓ˚y ≤Ãy˛õˆÏܲÓ˚ xhs˝Ù%≈á# Óî≈lyÓ˚ (inward detailä §yˆÏÌ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ òy!ᰠܲÓ˚y
˜Óô !Ó˚ê˛yˆÏl≈ òyï˛yÓ˚ Ó!•Ù≈%á# Óî≈ly åoutward detailä !وϰ ÎyˆÏÓ ï˛ál•z •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ !l!Ÿã˛ï˛ ܲÓ˚y •ˆÏÓ– xlƒÌyÎ˚ ܲ# •ˆÏÓ⁄
í˛z≠ ≤Ãy˛õˆÏܲÓ˚ xhs˝Ù%≈á# Óî≈lyÓ˚˚ §yˆÏÌ òyï˛yÓ˚ Ó!•Ù≈%á# Óî≈lyÓ˚ x!Ù° •ˆÏ°ñ §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ
ò%•z ÙyˆÏ§Ó˚ ÙˆÏôƒ ~•z x!Ù° ˆ¢yôÓ˚yˆÏï˛ •ˆÏÓ ~ÓÇ Î!ò ~•z x!Ù° xÓƒy•ï˛ ÌyˆÏܲñ
≤Ãy˛õܲˆÏܲ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Óy!ï˛° ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã31≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÎ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
!lˆÏÎ˚ˆÏSÈl ï˛y Î!ò §Ó˚ÓÓ˚y• ܲˆÏÓ˚lñ ï˛yÓ˚ ܲˆÏÓ˚Ó˚ í˛z˛õÓ˚ ܲ# ≤Ã˲yÓ ˛õí˛¸ˆÏÓ⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å15ä xl%ÎyÎ˚# Î!ò ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ï˛ÑyÓ˚ ܲƒy!˛õê˛y° ˛õîƒ ÎyÓ˚ í˛z˛õÓ˚ !ï˛!l •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !lˆÏÎ˚ˆÏSÈlñ
§Ó˚ÓÓ˚y• ܲˆÏÓ˚l ï˛y•ˆÏ° !ï˛!l ˆ§•z ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˆlGÎ˚y •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛ˆÏܲ ¢ï˛Ü˛Ó˚y !•§yˆÏÓ Ü˛!ÙˆÏÎ˚ åÎy !l!ò≈‹T ܲÓ˚y •ˆÏÓä xÌÓy ˆ§•z ܲƒy!˛õê˛y°
˛õˆÏîƒÓ˚ !Ó!lÙÎ˚ Ù)ˆÏ°ƒÓ˚ åtransaction valueä í˛z˛õÓ˚ ≤ÈÏÎyçƒ Ü˛Ó˚ñ ~•z ò%•zˆÏÎ˚Ó˚ ÙˆÏôƒ
x!ôܲ Ù)ˆÏ°ƒÓ˚ §Ù˛õ!Ó˚Ùyî Ù)°ƒ ≤Ãòyl ܲÓ˚ˆÏÓl–
≤Ã32≠ Ë%˛°e´ˆÏÙ ˆlGÎ˚y ˆe´!í˛ê˛ ˛õ%lÓ˚&k˛yˆÏÓ˚Ó˚ ≤Ã!e´Î˚y ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 16å16ä xl%ÎyÎ˚#ñ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ ˆÌˆÏܲ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 51 xl%ÎyÎ˚# Ë%˛°e´ˆÏÙ ˆlGÎ˚y ˆe´!í˛ê˛
˛õ%lÓ˚&k˛yÓ˚ ܲÓ˚y •ˆÏÓ–
69
11
!ç~§!ê˛ÈüȈÏï˛ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚#Ó˚ ôyÓ˚îy
CONCEPT
OF
INPUT SERVICE DISTRIBUTOR
IN
GST
≤Ã1≠ xy•z~§!í˛ (ISD) ܲ#⁄
í˛z≠ ôyÓ˚y 2å56ä xl%ÎyÎ˚# xy•z~§!í˛ •ˆÏ°y ˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚#Ó˚ ~ܲ!ê˛ òÆÓ˚
ˆÎáyˆÏl ôyÓ˚y 23 xl%ÎyÎ˚# •z§%ƒ ܲÓ˚y ê˛ƒy: •zl˲ˆÏÎ˚§ §Çà,•#ï˛ •Î˚ ~ÓÇ ˆÎáyl ˆÌˆÏܲ
˙ ê˛ƒy: •zl˲ˆÏÎ˚ˆÏ§ í˛zˆÏÕ‘!áï˛ ˛õ!Ó˚ˆÏ£ÏÓy ≤Ãòyl ܲÓ˚y ê˛ƒy: ~ܲ•z PAN §¡∫!°ï˛ ˙
˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚#Ó˚ xlƒylƒ òƈÏÓ˚ !§!ç~§!ê˛ åÓ˚yçƒ xy•zˆÏl ~§!ç~§!ê˛ä
ˆe´!í˛ê˛ ~ÓǢxÌÓy xy•z!ç~§!ê˛ ˆe´!í˛ê˛ !•§yˆÏÓ Ó^˝ê˛l ܲÓ˚y •Î˚– ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚
§yˆÏ˛õˆÏ«˛ xy•z~§!í˛˛~ܲçl ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚# Ó˚*ˆÏ˛õ ˛õ!Ó˚à!îï˛ •Î˚ ådeemed supplier of serviceä–
≤Ã2≠ xy•z~§!í˛ (ISD) !•§yˆÏÓ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ ¢ï≈˛=!° ܲ#⁄
í˛z≠ !¢!í˛í˛z°ÈüÈ3ÈüÈ~Ó˚ ôyÓ˚y 19ñ ï˛Í§• xl%ˆÏFSÈò 5å7äÈ xl%ÎyÎ˚# xy•z~§!í˛ÈüÈÓ˚ ~ܲçl
˛õ!Ó˚à!îï˛ ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚# Ó˚*ˆÏ˛õ åas a Deemed Supplier of Servicesä
ˆÓ˚!çˆÏfiê˛∆¢l ˆlGÎ˚y xyÓ!¢ƒÜ˛– ˆÓ˚!çˆÏfiê˛∆¢l §¡∫!¶˛ï˛ ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy xy•z~§!í˛ÈüÈÓ˚
ˆ«˛ˆÏe ≤ÈÏÎyçƒ lÎ˚– Óï˛≈Ùyl ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zl xl%ÎyÎ˚# @˝Ã•#ï˛ xy•z~§!í˛ ˆÓ˚!çˆÏfiê˛∆¢l
!ç~§!ê˛ xy•zl xl%ÎyÎ˚# ≤ÈÏÎyçƒ ÌyܲˆÏÓ ly– !ç~§!ê˛ ÓƒÓfliyÎ˚ xy•z~§!í˛ !•Ï§yˆÏÓ
ܲyç ܲÓ˚ˆÏï˛ •ˆÏ° §ÙhflÏ Óï˛≈Ùyl xy•z~§!í˛üÈˆÜ˛ lï%˛l ܲˆÏÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l !lˆÏï˛ •ˆÏÓ–
≤Ã3≠ ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ ¢ï≈˛˘!Ó!ô!lˆÏ£Ïô=!° ܲ#⁄
í˛z≠ ܲä ê˛ƒy: •zl˲ˆÏÎ˚§ xÌÓy xy•zˆÏl í˛zˆÏÕ‘!áï˛ xlƒ ˆÜ˛ylG l!ÌÈüÈÓ˚ ÙyôƒˆÏÙ ˆe´!í˛ê˛
Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓó
70
áä Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ ܲál•z ≤Ãy˛õƒ ˆe´!í˛ê˛ÈüÈ~Ó˚ ˆÓ!¢ •ˆÏÓ lyó
àä ˆe´!í˛ê˛ ˆ§•z §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ•z ˆòGÎ˚y ÎyˆÏÓ ÎÑyÓ˚ ܲyˆÏSÈ §Ç!Ÿ’‹T ˛õ!Ó˚ˆÏ£ÏÓy
°Ë˛ƒ (attributed) •ˆÏÎ˚ˆÏSÈó
âä ˆÎ ˛õ!Ó˚ˆÏ£ÏÓy ~ˆÏܲÓ˚ ˆÓ!¢ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ܲyˆÏSÈ °Ë˛ƒ •ˆÏÎ˚ˆÏSÈ ï˛yÓ˚ ˆe´!í˛ê˛
ˆ§•z §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˛õ)Ó≈Óï˛#≈ xy!Ì≈ܲ ÓSȈÏÓ˚Ó˚ ê˛yl≈G˲yÓ˚ÈüÈ~Ó˚ §Ùyl%˛õyˆÏï˛
Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã4≠ xy•z~§!í˛ÈüÈˆÜ˛ !ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ •ƒÑy– ôyÓ˚y 27å6ä xl%ÎyÎ˚#ñ xy•z~§!í˛ÈüÈˆÜ˛ õÓ˚Óï˛≈# ÙyˆÏ§Ó˚ 13 ï˛y!Ó˚ˆÏáÓ˚ ÙˆÏôƒ
!ç~§!ê˛xyÓ˚ÈüÈ6 xl%ÎyÎ˚# Ùy!§Ü˛ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã5≠ ˆÜ˛ylG ˆÜ˛y¡õy!lÓ˚ !ܲ ~ܲy!ôܲ xy•z~§!í˛ ÌyܲˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •Ñƒy– ~ܲ!ê˛ ˆÜ˛y¡õy!lÓ˚ !Ó!˲ߨ x!Ê˛§ñ ˆÎÙl ÙyˆÏÜ≈˛!ê˛Ç !Ó˲yàñ !lÓ˚y˛õ_y !Ó˲yà
•zï˛ƒy!ò xy°yòyÈüÈxy°yòy xy•z~§!í˛ÈüÈÓ˚ çlƒ xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã6≠ xy•z~§!í˛ÈüÈÓ˚ ÙyôƒˆÏÙ Ë%˛°Ë˛yˆÏÓ Óy x!ôܲ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ í˛zk˛yˆÏÓ˚Ó˚ xy•z!l ôyÓ˚y=!°
ܲ#⁄
í˛z≠ ôyÓ˚y 18å1ä ~ÓÇ 18å2ä !l!ò≈‹T ܲˆÏÓ˚ ˆòÎ˚ ˆÎñ •Î˚ ôyÓ˚y 51 xl%ÎyÎ˚# Ó!^˝ê˛ï˛
ˆe´!í˛ê˛ÈüÈ~Ó˚ í˛z˛õˆÏ˲y_´y xÌÓy xy•z~§!í˛ÈüÈÓ˚ !ÓÓ˚&ˆÏk˛•z ÓƒÓfliy @˝Ã•î åinitiateä ܲÓ˚yÓ˚
ÙyôƒˆÏÙ Ë%˛°Ë˛yˆÏÓ Óy x!ôܲ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ í˛zk˛yÓ˚ ܲÓ˚y ÎyÎ˚–
≤Ã7≠ xy•z~§!í˛È !ܲ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈüÈˆÜ˛ xy•z!ç~§!ê˛ ˆe´!í˛ê˛
!•§yˆÏÓ !Ó!˲ߨ Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ˆÏï˛ Órê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •ƒÑy– ôyÓ˚y 17å1ä xl%ÎyÎ˚# xy•z~§!í˛ñ !§!ç~§!ê˛ ˆe´!í˛ê˛ÈüÈˆÜ˛ xy•z!ç~§!ê˛ ~ÓÇ
xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈüÈˆÜ˛ xy•z!ç~§!ê˛ !•§yˆÏÓ !Ó!˲ߨ Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüȈï˛
Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã8≠ xy•z~§!í˛ !ܲ ~§!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ xy•z!ç~§!ê˛ ˆe´!í˛ê˛È !•§yˆÏÓ !Ó!˲ߨ
Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüÈˆï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄
71
í˛z≠ •ƒÑy– ôyÓ˚y 17å2ä xl%ÎyÎ˚# xy•z~§!í˛, ~§!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ xy•z!ç~§!ê˛
ˆe´!í˛ê˛È !•§yˆÏÓ !Ó!˲ߨ Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüÈˆï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã9≠ xy•z~§!í˛ !ܲ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ !§!ç~§!ê˛ ˆe´!í˛ê˛È
!•§yˆÏÓ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •ƒÑy– xy•z~§!í˛ñ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ÈÈüÈˆÜ˛ !§!ç~§!ê˛ ˆe´!í˛ê˛È
!•§yˆÏÓ ~ܲ•z Ó˚yˆÏçƒ xÓ!fliï˛ •zí˛z!lê˛=!°ÈüÈˆï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã10≠ ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ !ܲ ~§!ç~§!ê˛ ˆe´!í˛ê˛ !•§yˆÏÓ Ó!^˝ê˛ï˛
•ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •ƒÑy– xy•z~§!í˛ñ ~§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ ~ܲ•z Ó˚yˆÏçƒ xÓ!fliï˛
•zí˛z!lê˛=!°ˆÏï˛ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–
xy•z~§!í˛ÈüÈÓ˚ ÙyôƒˆÏÙ ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ l!Ì=!° ådocumentsä ܲ#⁄
≤Ã11≠
ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ l!Ì ~álG ˛õÎ≈hs˝ !l!ò≈‹T ܲÓ˚y •Î˚!l– xy•zlyl%ÎyÎ˚#
÷ô%Ùye !l!ò≈‹T l!ÌÓ˚ ÙyôƒˆÏÙ•z ˆe´!í˛ê˛ Ó^˝ê˛l §Ω˛Ó–
í˛z≠
≤Ã12≠ xy•z~§!í˛üÈÓ˚ !Ó!˲ߨ •zí˛z!lˆÏê˛Ó˚ ÙˆÏôƒ ܲ#˲yˆÏÓ §yôyÓ˚î ˆe´!í˛ê˛ (common
credit) Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ §ÙhflÏ •zí˛z!lê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈ ~Ó˚Ü˛Ù §yôyÓ˚î ˆe´!í˛ê˛ñ ˆÎ •zí˛z!lˆÏê˛ ˆe´!í˛ê˛ Ó^˝ê˛l
ܲÓ˚y •ˆÏÓ ï˛yÓ˚ ê˛yl≈G˲yÓ˚ ~ÓÇ §ÙhflÏ •zí˛z!lˆÏê˛Ó˚ §Ó≈ˆÏÙyê˛ ê˛yl≈G˲yˆÏÓ˚Ó˚ xyl%˛õy!ï˛Ü˛
!˲!_ˆÏï˛ (pro rata basis) Ó^˝ê˛l ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã13≠ xy•z~§!í˛ !§!ç~§!ê˛ ~ÓÇ xy•z!ç~§!ê˛ ˆe´!í˛ê˛ Ó˚yˆÏçƒÓ˚ Óy•zˆÏÓ˚Ó˚ @˝Ã•#ï˛yˆÏܲ
Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚È _______ !•§yˆÏÓ–
ܲä xy•z!ç~§!ê˛
áä !§!ç~§!ê˛
àä ~§!ç~§!ê˛
72
í˛z≠ ܲä xy•z!ç~§!ê˛–
xy•z~§!í˛ !§!ç~§!ê˛ ˆe´!í˛ê˛ Ó˚yˆÏçƒÓ˚ !˲ï˛Ó˚ Ó^˝ê˛l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚
!•§yˆÏÓ–
ܲä xy•z!ç~§!ê˛
áä !§!ç~§!ê˛
àä ~§!ç~§!ê˛
âä í˛z˛õˆÏÓ˚Ó˚ ˆÎ ˆÜ˛ylG í˛z˛õyˆÏÎ˚
≤Ã14≠
_______
í˛z≠ áä !§!ç~§!ê˛–
≤Ã15≠ ˆÎ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ~ˆÏܲÓ˚ ˆÓ!¢ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈl ï˛yÓ˚ ê˛ƒy:
ˆe´!í˛ê˛È _______
Ü˛ä ˆÎ §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˙ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈl ï˛ÑyˆÏòÓ˚
ê˛yl≈G˲yˆÏÓ˚Ó˚ xyl%˛õy!ï˛Ü˛ !˲!_ˆÏï˛ (pro rata basis) Ó!^˝ê˛ï˛ •ˆÏÓ–
áä §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ÙˆÏôƒ §Ù˛õ!Ó˚ÙyˆÏî Ó!^˝ê˛ï˛ •ˆÏÓ–
àä Ùye ~ܲçl §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ Ó^˝ê˛l ܲÓ˚y ÎyˆÏÓ–
âä Ó^˝ê˛l ܲÓ˚y ÎyˆÏÓ ly–
í˛z≠ Ü˛ä ˆÎ §ÙhflÏ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˙ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ ܲˆÏÓ˚ˆÏSÈl ï˛ÑyˆÏòÓ˚ ê˛yl≈G˲yˆÏÓ˚Ó˚
xyl%˛õy!ï˛Ü˛ !˲!_ˆÏï˛ (pro rata basis) Ó!^˝ê˛ï˛ •ˆÏÓ–
≤Ã16≠ x!ï˛!Ó˚_´ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ !ܲ í˛zk˛yÓ˚ ܲÓ˚yÓ˚ ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •ƒÑy– !í˛˛õyê≈˛ˆÏÙrê˛ x!ï˛!Ó˚_´ Ó!^˝ê˛ï˛ ˆe´!í˛ê˛ §%ò§• xy•z~§!í˛ÈüÈÓ˚ ܲySÈ ˆÌˆÏܲ í˛zk˛yÓ˚
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã17≠ xy•zˆÏlÓ˚ ôyÓ˚y ˲D ܲˆÏÓ˚ ˆe´!í˛ê˛ Ó^˝ê˛ˆÏlÓ˚ ˛õ!Ó˚î!ï˛ åconsequencesä ܲ#⁄
í˛z≠ xy•zˆÏlÓ˚ ôyÓ˚y ˲D ܲˆÏÓ˚ Ó^˝ê˛l ܲÓ˚y ˆe´!í˛ê˛ñ ÎyˆÏܲ ˆ§•z ˆe´!í˛ê˛ Ó^˝ê˛l ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ ˆ§•z •zí˛z!lê˛ ˆÌˆÏܲ §%ò§• xyòyÎ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–
73
12
!Ó˚ê˛yl≈ ˛õk˛!ï˛ G •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ Ùƒy!ã˛Ç
RETURN PROCESS AND MATCHING
INPUT TAX CREDIT
OF
≤Ã1≠ !Ó˚ê˛yl≈ÈüÈ~Ó˚ í˛zˆÏj¢ƒ ܲ#⁄
í˛z≠ !Ó˚ê˛yl≈ÈüÈ~Ó˚ í˛zˆÏj¢ƒÈüüüÈ
ܲä ܲÓ˚ ≤ây§lˆÏܲ åTax AdministrationÈä ï˛Ìƒ ≤Ãòyl˘•hflÏyhs˝!Ó˚ï˛ Ü˛Ó˚yÓ˚ ÙyôƒÙó
áä ܲÓ˚ ≤ây§l ܲï,≈˛Ü˛ xy•zl xyl%àˆÏï˛ƒÓ˚ (compliance) Îyã˛y•zó
àä !l!ò≈‹T §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ ܲÓ˚òyï˛yÓ˚ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛yüÈ~Ó˚ ã)˛í˛¸yhs˝Ü˛Ó˚îó
~ܲ!ê˛ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y ˆây£Ïîy ܲÓ˚yó
âä l#!ï˛ !lô≈yÓ˚ˆÏîÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ ï˛Ìƒ å•zl˛õ%ê˛ä ≤Ãòyl §Ç@˝Ã•ó
.ä ܲÓ˚ ≤ây§lÈ Ü˛ï,≈˛Ü˛ x!í˛ê˛ ~ÓÇ Ü˛Ó˚ÊÑ˛y!ܲˆÏÓ˚yô ܲÙ≈§)!ã˛Ó˚ ˛õ!Ó˚ã˛y°ly–
≤Ã2≠ !ç~§!ê ÓƒÓfliyÎ˚ ܲyˆÏòÓ˚ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚y çÓ˚&!Ó˚⁄
í˛z≠ ≤ÈÏï˛ƒÜ˛ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ !Î!l ܲÓ˚ ≤ÃòyˆÏlÓ˚ ≤ÃyÓ˚!ÏΩ˛Ü˛ §#Ùy åthreshold
limitä x!ï˛e´Ù ܲˆÏÓ˚ˆÏSÈlÈüüüÈ
§Ó≈ˆÏÙyê˛ (Aggregate) ê˛yl≈G˲yÓ˚ 9 °«˛ ê˛yܲy x!ï˛e´Ù ܲÓ˚ˆÏ° ~ܲçl
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ˆÓ˚!çfiê˛yí≈˛ •ˆÏï˛ •ˆÏÓ– !ܲv !ï˛!l ï˛ál•z ܲÓ˚ˆÏÎyàƒ Óƒ!_´ •ˆÏÓl
Îál ï˛ÑyÓ˚ ê˛yl≈G˲yÓ˚ 10 °«˛ ê˛yܲy x!ï˛e´Ù ܲÓ˚ˆÏÓ– §%ï˛Ó˚yÇñ ï˛ÑyˆÏܲ ï˛ál•z !Ó˚ê˛yl≈
òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ Îál !ï˛!l 10 °ˆÏ«˛Ó˚ ≤ÃyÓ˚!Ω˛Ü˛ §#Ùy x!ï˛e´Ù ܲÓ˚ˆÏÓl–
xlƒylƒ ˆÜ˛ylG ˆÜ˛ylG ˆ◊î#Ó˚ Óƒ!_´ˆÏòÓ˚G ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ ~ÓÇ !Ó˚ê˛yl≈ òy!á°
ܲÓ˚yÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈñ ˆÎÙlÈÈ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏòÓ˚ñ TDS Deductor-ˆòÓ˚ñ
74
•zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ˆÏòÓ˚ñ ÎÑyÓ˚y •zÈüÈܲÙy§≈ x˛õyˆÏÓ˚ê˛Ó˚ˆÏòÓ˚ ÙyôƒˆÏÙ ˛õîƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚l
ïÑ˛yˆÏòÓ˚ •zï˛ƒy!ò– [!¢!í˛í˛z°ÈüÈ3 ~ÓÇ ˆÓ˚!çˆÏfiê˛∆¢l xôƒyˆÏÎ˚Ó˚È 6 lÇ ≤ß¿˘í˛z_Ó˚È o‹TÓƒ]–
≤Ã3≠ !Ó˚ê˛yl≈È üÈ~ ܲ# ôÓ˚ˆÏlÓ˚ Ó!•Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ á%Ñ!ê˛ly!ê˛ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ~ܲçl §yôyÓ˚î ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚òyï˛yˆÏܲ ~ܲ!ê˛ !l!ò≈‹T ÙyˆÏ§ ܲÓ˚y !Ó!˲ߨ Ó!•Ù%≈á#
§Ó˚ÓÓ˚yˆÏ•Ó˚ áÑ%!ê˛ly!ê˛ !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓñ ˆÎÙl ˆÓ˚!çfiê˛yí≈˛ Óƒ!_´ˆÏòÓ˚
ܲÓ˚y Ó!•Ù%≈á# §Ó˚ÓÓ˚y•ñ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl Óƒ!_´ˆÏòÓ˚˛ åí˛z˛õˆÏ˲y_´yˆÏòÓ˚ä ܲÓ˚y Ó!•Ù%≈á#
§Ó˚ÓÓ˚y•ñ ˆe´!í˛ê˛˘ˆí˛!Óê˛ ˆlyˆÏê˛Ó˚ §¡õ)î≈ !ÓÓÓ˚îñ ¢)lƒ •yÓ˚ñ ܲÓ˚Ù%_´ ~ÓÇ !ç~§!ê˛ lÎ˚
~Ùl §Ó˚ÓÓ˚y•ñ Ó˚Æy!l ~ÓÇ Ë˛!Ó£ÏƒÍ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ à,•#ï˛ x!@˝ÃÙ–
≤Ã4≠ !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~Ó˚ §ˆÏD !Ü •zl˲ˆÏÎ˚ˆÏ§Ó˚ÈüÈ~Ó˚ flÒƒyl ܲÓ˚y ≤Ã!ï˛!°!˛õ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ly– ÷ô%Ùye •zl˲ˆÏÎ˚ˆÏ§Ó˚üÈ~Ó˚ !ܲS%È ≤ÃhflÏy!Óï˛ (prescribed) ˆ«˛ˆÏeÓ˚ ï˛Ìƒ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã5≠ §Ùhfl •zl˲ˆÏÎ˚§ÈüÈ•z !ܲ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ly– ~ê˛y !l˲≈Ó˚ ܲÓ˚ˆÏS §Ó˚ÓÓ˚y• !ÓÈüÈê%˛ÈüÈ!Ó Óy !ÓÈüÈê%˛ÈüÈ!§È ~ÓÇ xhs˝/Ó˚yçƒ (intrastate) Óy xyhs˝/ÈÓ˚yçƒ (intra-state)È ï˛yÓ˚ í˛z˛õÓ˚–
!ÓÈüÈê%˛ÈüÈ!Ó §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒñ §Ó˚ÓÓ˚y• xhs˝/Ó˚yçƒ ˆ•yܲ Óy xyhs˝/ÈÓ˚yçƒñ §ÙhflÏ •zl˲ˆÏÎ˚§
xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– ܲyÓ˚îñ ˆÎˆÏ•ï%˛ @˝Ã•#ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlˆÏÓlñ •zl˲ˆÏÎ˚ˆÏ§Ó˚
Ùƒy!ã˛Ç çÓ˚&!Ó˚–
!ÓÈüÈê%˛ÈüÈ!§ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe §yôyÓ˚î˲yˆÏÓ xy˛õˆÏ°y!í˛Ç çÓ˚&!Ó˚ lyG •ˆÏï˛ ˛õyˆÏÓ˚ñ
ˆÎˆÏ•ï%˛ @˝Ã•#ï˛y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlˆÏÓl ly– Î!òG àhs˝Óƒ!˲!_ܲ l#!ï˛ ≤ÈÏÎ˚yà
ܲÓ˚yÓ˚ çlƒ 2É5 °«˛ ê˛yܲyÓ˚ ˆÓ!¢ Ù)ˆÏ°ƒÓ˚ xyhs˝/ÈÓ˚yçƒ !ÓÈüÈê%˛ÈüÈ!Ó §Ó˚ÓÓ˚yˆÏ•Ó˚ •zl˲ˆÏÎ˚§
xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ–
2É5 °ˆÏ«˛Ó˚ Ü˛Ù Ù)ˆÏ°ƒÓ˚ xyhs˝/ÈÓ˚yçƒ •zl˲ˆÏÎ˚§ ~ÓÇ §Ùhfl xhs˝/Ó˚yçƒ •zl˲ˆÏÎ˚§ÈüÈ ~Ó˚
çlƒ Ó˚yçƒ!˲!_ܲ !ÓÓÓ˚î ΈÏÌ‹T–
≤Ã6≠ •zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ≤Ã!ï˛!ê˛ xy•zˆÏê˛ˆÏÙÓ˚ !ÓÓÓ˚î !ܲ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ly– ≤ÃÜ,˛ï˛˛õˆÏ«˛ !ÓÓÓ˚î xy˛õˆÏ°yí˛ Ü˛Ó˚yÓ˚ ˆÜ˛ylG ≤ÈÏÎ˚yçl ˆl•z– ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚
75
ˆ«˛ˆÏe ~•zã˛~§~l ˆÜ˛yí˛ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe xƒyܲyí˛z!rê˛Ç ˆÜ˛yí˛
xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– l)ƒlï˛Ù ܲï˛=!° xB˛ ~ܲçl !Ó˚ê˛yl≈ òy!á°Ü˛yÓ˚#ˆÏܲ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ •ˆÏÓ ï˛y !l˲≈Ó˚ ܲÓ˚ˆÏÓ ï˛ÑyÓ˚ ˛õ)Ó≈Óï˛≈# ÓSȈÏÓ˚Ó˚ ê˛yl≈G˲yÓ˚ÈüÈ~Ó˚ í˛z˛õÓ˚–
≤Ã7≠ ≤Ã!ï˛!ê˛ !Ó!lÙˆÏÎ˚Ó˚ Ù)°ƒ !ܲ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ⁄ ˆÜ˛ylG !ÓˆÏÓã˛ly (consideration) SÈyí˛¸y !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ܲ# •ˆÏÓ⁄
í˛z≠ •ƒÑyñ ÷ô%Ùye Ù)°ƒ lÎ˚ñ ܲÓ˚ˆÏÎyàƒ Ù)°ƒG Ê˛#í˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– !ܲS%È !ܲS%È ˆ«˛ˆÏe ò%ˆÏê˛y
xy°yòy •ˆÏï˛ ˛õyˆÏÓ˚– ˆÎˆÏ«˛ˆÏe ˆÜ˛ylG !ÓˆÏÓã˛ly ˆl•z !ܲv !¢!í˛í˛z°ÈüÈ1 xl%ÎyÎ˚# §Ó˚ÓÓ˚y•
•ˆÏÎ˚ˆÏSñ ˆ§ˆÏ«˛ˆÏe ܲÓ˚ˆÏÎyàƒ Ù)°ƒ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ–
≤Ã8≠ ~ܲçl @˝Ã•#ï˛y !ܲ ï˛ÑyÓ˚ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈˆï˛ ˆ§•z ï˛Ìƒ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛
˛õyˆÏÓ˚l Îy ï˛ÑyÓ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# Ê˛#í˛ Ü˛Ó˚ˆÏï˛ Ë%˛ˆÏ° ˆàˆÏSÈ⁄
í˛z≠ •ƒÑyñ ~ܲçl @˝Ã•#ï˛y !lˆÏç•z ˆ§•z •zl˲ˆÏÎ˚§=ˆÏ°y Ê˛#í˛ Ü˛Ó˚ˆÏï˛ ˛õyˆÏÓ˚l ˆÎ=ˆÏ°y
ï˛ÑyÓ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚l!l– ~•z §ÙhflÏ •zl˲ˆÏÎ˚§üÈ~Ó˚ ˆe´!í˛ê˛ ïÑ˛yˆÏܲ
Ùƒy!ã˛ÇÈüÈ~Ó˚ §yˆÏ˛õˆÏ«˛ xy˛õyï˛ï˛ (provisionally) ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– Ùƒy!ã˛ÇÈüÈ~Ó˚ ˛õÓ˚
Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ ly ܲˆÏÓ˚l ï˛y•ˆÏ° §Ó˚ÓÓ˚y•Ü˛yÓ˚# G @˝Ã•#ï˛y
ò%çlˆÏܲ•z ï˛y çylyˆÏly •ˆÏÓ– !ܲv Î!ò ò%˛õ«˛ˆÏܲ çylyˆÏlyÓ˚ ˛õˆÏÓ˚G àÓ˚!Ù° (mismatch) ˆÌˆÏܲ ÎyÎ˚ñ ï˛y•ˆÏ° ˆ≤Ãy!˲§ly° ˆe´!í˛ê˛ !Ê˛!Ó˚ˆÏÎ˚ åreverseä !òˆÏï˛ •ˆÏÓ–
≤Ã9≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ˆÏܲ˛ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈˆï˛ !ܲ !ܲS% Ê˛#í˛È ܲÓ˚ˆÏï˛ •ˆÏÓñ ly !ܲ
§Ó!ܲS%È !ç~§!ê˛xyÓ˚È üÈ1 ˆÌˆÏܲ xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ •ˆÏÓñ xÌ≈yÍ !lˆÏç !lˆÏç•z ˲!ï≈˛ •ˆÏÎ˚
ÎyˆÏÓ⁄
í˛z≠ Î!òG !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ Óí˛¸ xÇ¢ xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ •ˆÏÓñ !ܲS%È ï˛Ìƒ ˆÜ˛Ó°
@˝Ã•#ï˛y•z ˛õ)î≈ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lñ ˆÎÙl xyÙòy!lÓ˚ ï˛Ìƒñ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl Óy
ܲˆÏ¡õy!ç¢l §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˆÌˆÏܲ e´ˆÏÎ˚Ó˚ ï˛Ìƒ ~ÓÇ SÈyí˛¸≤ÃyÆ ˘ll‰ÈüÈ!ç~§!ê˛˘!l°ÈüÈ
!ç~§!ê §Ó˚ÓÓ˚yˆÏ•Ó˚ ï˛Ìƒ •zï˛ƒy!ò–
≤Ã10≠ •zl˲ˆÏÎ˚§ Î!ò ly Ùƒyã˛ Ü˛ˆÏÓ˚ ï˛y•ˆÏ° ܲ# •ˆÏÓ⁄ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆòGÎ˚y
•ˆÏÓ !ܲ ly⁄ Î!ò ly ˆòGÎ˚y •Î˚, §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !ÓÓ˚&ˆÏk˛ ܲ# ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ⁄
76
í˛z≠ Î!ò !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ •zl˲ˆÏÎ˚§ x˛õÓ˚ ˛õˆÏ«˛Ó˚ !ç~§!ê˛xyÓ˚È üÈ1ÈüÈÓ˚ •zl˲ˆÏÎ˚ˆÏ§Ó˚
§yˆÏÌ Ùƒyã˛ ly ܲˆÏÓ˚ ~ÓÇ Î!ò í˛z˲Î˚˛õ«˛ˆÏܲ çylyˆÏlyÓ˚ ˛õˆÏÓ˚G àÓ˚!Ù° ˆ¢yôÓ˚yˆÏly ly
•Î˚ñ ï˛y•ˆÏ° •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ !Ó˚˲y§≈ ܲÓ˚y •ˆÏÓ– àÓ˚!Ù° •GÎ˚yÓ˚ ò%ˆÏê˛y ܲyÓ˚î •ˆÏï˛
˛õyˆÏÓ˚– ≤ÃÌÙï˛ñ ~ê˛y @˝Ã•#ï˛yÓ˚ Ë%˛°ó ˆ§ˆÏ«˛ˆÏe xyÓ˚ ˆÜ˛ylG ÓƒÓfliy @˝Ã•ˆÏîÓ˚ ≤ÈÏÎ˚yçl
ˆl•z– !mï˛#Î˚ï˛ñ ~ê˛yG §Ω˛Ó ˆÎ §Ó˚ÓÓ˚y•Ü˛yÓ˚# •zl˲ˆÏÎ˚§ •z§%ƒ ܲˆÏÓ˚ˆÏSÈl !ܲv !ï˛!l
ˆ§ê˛y xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚l!l Óy ï˛yÓ˚ ê˛ƒy: ˆòl!l– ˆ§ˆÏ«˛ˆÏeñ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !ÓÓ˚&ˆÏk˛ ܲÓ˚
xyòyÎ˚ ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ– §ÇˆÏ«˛ˆÏ˛õñ Îál §Ó˚ÓÓ˚y•Ü˛yÓ˚# §Ó˚ÓÓ˚y• ܲˆÏÓ˚ˆÏSlÈ !ܲv
ê˛ƒy: ˆòl!l ~Ó˚Ü˛Ù §ÙhflÏ àÓ˚!وϰÓ˚ ˆ«˛ˆÏe•z xy•z!l ˛õk˛!ï˛ ÷Ó˚& •ˆÏÓ–
≤Ã11≠ Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˛õÓ˚Óï˛≈#ܲyˆÏ° Ë%˛° Ó%V˛ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ï˛Ìƒ Ê˛#í˛ Ü˛ˆÏÓ˚l
ï˛ál !Ó˚˲y§≈ ܲÓ˚y xy•z!ê˛!§ÈüÈÓ˚ !ӣψÏÎ˚ xy•zlàï˛ xÓfliyl ܲ# •ˆÏÓ⁄
í˛z≠ ˛õÓ˚Óï˛≈# xy!Ì≈ܲ ӈϣÏ≈Ó˚ ˆ§ˆÏ≤Wz¡∫Ó˚ÈüÈ ~Ó˚ xyˆÏà ˆÎ ˆÜ˛ylG §ÙÎ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# ï˛ÑyÓ˚
ˆ§•z ÙyˆÏ§Ó˚ !ç~§!ê˛xyÓ˚È üÈ3ÈüÈ~ åˆÎ ÙyˆÏ§ !ï˛!l •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚!SȈϰlä
~•z §ÙhflÏ !Ù!§Ç •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ ~ÓÇ ï˛yÓ˚ ܲÓ˚ ~ÓÇ §%ò ≤Ãòyl ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l– @˝Ã•#ï˛y xy•z!ê˛!§ !Ó˚˲y§≈ ܲÓ˚yÓ˚ §ÙÎ˚ ˆÎ §%ò ≤Ãòyl ܲˆÏÓ˚!SˆÏÈ°lñ ˆ§ê˛yG ï˛ál
@˝Ã•#ï˛yˆÏܲ !ç~§!ê˛~lüÈ~Ó˚ fl∫Î˚Ç!e´Î˚ ÓƒÓfliyÓ˚ ÙyôƒˆÏÙ !Ê˛!Ó˚ˆÏÎ˚ ˆòGÎ˚y •ˆÏÓ–
≤Ã12≠ !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ !ӈϢ£Ï ˜Ó!¢‹Tƒ ܲ#⁄
í˛z≠ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈ~Ó˚ !ӈϢ£Ï ˜Ó!¢‹Tƒ •ˆÏ°y ~•z ˆÎ ~ܲçl @˝Ã•#ï˛yÓ˚ ≤ÃyÆ §Ó˚ÓÓ˚yˆÏ•Ó˚
§¡õ)î≈ ï˛Ìƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~ ˆòGÎ˚y ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ xˆÏê˛y ˛˛õ˛õ%ˆÏ°ˆÏê˛í˛
•ˆÏÎ˚ ÎyˆÏÓ–
≤Ã13≠ Óy!ï˛° •ˆÏÎ˚ ÎyGÎ˚y •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˛õ%lÓ˚yÎ˚ ≤ÃyÆ •ˆÏï˛ ˛õyˆÏÓ˚ !ܲ⁄
í˛z≠ !Ó˚˲y§≈ •GÎ˚yÓ˚ ˛õˆÏÓ˚ !ܲv ˛õÓ˚Óï˛≈# xy!Ì≈Ü˛ÓˆÏ£Ï≈Ó˚ ˆ§ˆÏ≤Wz¡∫Ó˚üÈ~Ó˚ xyˆÏà ˆÎ ˆÜ˛ylG
§ÙÎ˚ Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚ ˆòl ï˛ˆÏÓ xyˆÏàÓ˚ !Ó˚˲y§≈ ܲÓ˚y
ˆe´!í˛ê˛ñ !Ó˚˲y§≈yˆÏ°Ó˚ §ÙÎ˚ ˆòGÎ˚y §%ò §ˆÏÙï˛ ˛õ%lÓ˚yÎ˚ ≤ÃyÆ •ˆÏÓ–
≤Ã14≠ ܲˆÏ¡õy!ç¢l !flÒÙÈüÈ~Ó˚ ܲÓ˚òyï˛yˆÏòÓ˚G !ܲ !ç~§!ê˛xyÓ˚ÈüÈ1 ~ÓÇ !ç~§!ê˛xyÓ˚È üÈ2
òy!ᰠܲÓ˚y ≤ÈÏÎ˚yçl⁄
77
í˛z≠ ly– ܲˆÏ¡õy!ç¢l !flÒÙÈ üÈ~Ó˚ ܲÓ˚òyï˛yˆÏòÓ˚ Ó!•Ù%≈á#˘xhs˝Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆfiê˛ê˛ˆÏÙrê˛
òy!ᰠܲÓ˚yÓ˚ ≤ÈÏÎ˚yçl ˆl•z– ≤Ã!ï˛ ˜eÙy!§ˆÏܲÓ˚ ˆ¢ˆÏ£Ïñ ≤ÃÌÙ ÙyˆÏ§Ó˚ ÙˆÏôƒ ï˛ÑyˆÏòÓ˚
!ç~§!ê˛xyÓ˚È üÈ4 Ê˛Ù≈ÈüÈ~ ~ܲ!ê˛ ˜eÙy!§Ü˛ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ– ˆÎˆÏ•ï%˛ ï˛ÑyÓ˚y
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ˆÏê˛Ó˚ çlƒ í˛z˛õÎ%_´ llñ ï˛ÑyˆÏòÓ˚ çÏlƒ !ç~§!ê˛xyÓ˚È üÈ2üÈ~Ó˚ ˆÜ˛ylG
≤Ãy§!Dܲï˛y ˆl•z ~ÓÇ ˆÎˆÏ•ï%˛ ï˛ÑyÓ˚y ï˛ÑyˆÏòÓ˚ @˝Ã•#ï˛yˆÏòÓ˚ ˆÜ˛ylG ˆe´!í˛ê˛ ˛õy§ xl
ܲˆÏÓ˚l lyñ ï˛ÑyˆÏòÓ˚ çlƒ !ç~§!ê˛xyÓ˚È üÈ1ÈüÈ~Ó˚G ˆÜ˛ylG ≤Ãy§!Dܲï˛y ˆl•z– ï˛ÑyˆÏòÓ˚
!Ó˚ê˛yl≈ÈüÈ~ ï˛ÑyÓ˚y ˆây£Ïîy ܲÓ˚ˆÏÓl ï˛ÑyˆÏòÓ˚ Ó!•Ù%≈á#È §Ó˚ÓÓ˚yˆÏ•Ó˚ §yÓ˚ ï˛Ìƒ ~ÓÇ ï˛yÓ˚
§yˆÏÌ Ü˛Ó˚òyˆÏlÓ˚ !Ó¢ò– ï˛ÑyÓ˚y ï˛ÑyˆÏòÓ˚ §ÙhflÏ e´ˆÏÎ˚Ó˚ !Ó¢ò åÎyÓ˚ ˆÓ!¢Ó˚ ˲yà xˆÏê˛y
˛õ˛õ%ˆÏ°ˆÏê˛í˛ ÌyܲˆÏÓä ˜eÙy!§Ü˛ !Ó˚ê˛yˆÏl≈•z òy!ᰠܲÓ˚ˆÏÓl–
≤Ã15≠ •zl˛õ%ê˛ §y!Ë≈˛§ !í˛!fiê˛∆!Óí˛zê˛Ó˚ åxy•z~§!Èí˛ä !ܲ ï˛ÑyÓ˚ !Ó˚ê˛yl≈üüÈ~Ó˚ §yˆÏÌ Ó!•Ù%≈á#
~ÓÇ xhs˝Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ xy°yòy xy°yòy !ÓÓ,!ï˛ òy!ᰠܲÓ˚ˆÏÓl⁄
í˛z≠ ly– xy•z~§!Èí˛ ÷ô%Ùye !ç~§!ê˛xyÓ˚È üÈ6üÈ~ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏÓl ~ÓÇ ˆ§•z
!Ó˚ê˛yl≈ÈüÈ~ ˛õ!Ó˚ˆÏ£ÏÓy òyï˛yˆÏòÓ˚ ˆÌˆÏܲ ≤ÃyÆ ˆe´!í˛ê˛ÈüÈ~Ó˚ §¡õ)î≈ !ÓÓÓ˚î ~ÓÇ !lˆÏçÓ˚
§yÓ!§!í˛Î˚y!Ó˚ÈüȈòÓ˚ !Óï˛Ó˚î ܲÓ˚y Ȉe´!í˛ê˛ÈüÈ~Ó˚ §¡õ)î≈ !ÓÓÓ˚î ÌyܲˆÏÓ– ˆÎˆÏ•ï%˛ !Ó˚ê˛yˆÏl≈
~•z !Ó£ÏÎ˚=!° í˛z!Õ‘!áï˛ ÌyܲˆÏÓñ xy°yòy ܲˆÏÓ˚ xhs˝Ù%≈á# ~ÓÇ Ó!•Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚
!ÓÓ,!ï˛ ˆòGÎ˚yÓ˚ ≤ÈÏÎ˚yçl ˆl•z–
≤Ã16≠ ܲÓ˚òyï˛y !ܲ˲yˆÏÓ ï˛ÑyÓ˚ í˛z͈ϧ ˆÜ˛ˆÏê˛ Ó˚yáy ܲÓ˚ÈüÈ~Ó˚ (tax deducted at source)
ˆe´!í˛ê˛ ˛õyˆÏÓl⁄ ˆe´!í˛ê˛ õyGÎ˚yÓ˚ çlƒ !ܲ ï˛ÑyˆÏܲ !í˛í˛yQˆÏÓ˚Ó˚ ܲySÈ ˆÌˆÏܲ §Ç@˝Ã• ܲÓ˚y
!ê˛!í˛~§ ¢Ç§y˛õe òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ !ç~§!êÈüÈÓ˚ xô#ˆÏlñ !í˛í˛yQÓ˚ ïÑ˛yÓ˚ !Ó˚ê˛yl≈ !ç~§!ê˛xyÓ˚È üÈ7üÈ~ åˆÎê˛y !ï˛!l ˆÎ ÙyˆÏ§
ܲÓ˚ ˆÜ˛ˆÏê˛ ˆÓ˚ˆÏáˆÏSÈl ï˛yÓ˚ ˛õˆÏÓ˚Ó˚ ÙyˆÏ§ çÙy ܲÓ˚ˆÏÓläñ !í˛í˛yQ# !˛õS%È §ÙhflÏ È!í˛í˛yܲ¢ˆÏlÓ˚
§¡õ)î≈ !ÓÓÓ˚î òy!ᰠܲÓ˚ˆÏÓl– !í˛í˛yQÓ˚üÈ~Ó˚˚ xy˛õˆÏ°yí˛ Ü˛Ó˚y !í˛í˛yܲ¢ˆÏlÓ˚ !ÓÓÓ˚î
!í˛í˛yQ#üÈÓ˚ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈ~ xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ •ˆÏÎ˚ ÎyˆÏÓ– ï˛ÑyÓ˚ •ˆÏÎ˚ ܲÓ˚y ܲÓ˚
È!í˛í˛yܲ¢ˆÏlÓ˚˚ ˆe´!í˛ê˛ ˛õyGÎ˚yÓ˚ çlƒ ܲÓ˚òyï˛yˆÏܲ ïÑ˛yÓ˚ !ç~§!ê˛xyÓ˚È üÈ2ÈüÈˆï˛ ~•z
áÑ%!ê˛ly!ê˛=!° §ÙÌ≈l ܲÓ˚ˆÏÓ (confirm the details)– ~•z ˆe´!í˛ê˛ õyGÎ˚yÓ˚ çlƒ ïÑ˛yˆÏܲ
ÓyhflÏÓ Óy ˜Óò%ƒ!ï˛l Ó˚*ˆÏ˛õ ˆÜ˛ylG ¢Ç§y˛õe ˆ˛õ¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ly– ¢Ç§y˛õe!ê˛ ˆÜ˛Ó°Ùye
ܲÓ˚òyï˛yÓ˚ l!Ì !•§yˆÏÓ ˆÓ˚ˆÏá ˆòGÎ˚yÓ˚ çlƒ ~ÓÇ ~ê˛y common portal ˆÌˆÏܲ
Èí˛yí˛zlˆÏ°yí˛ Ü˛Ó˚y ÎyˆÏÓ–
78
≤Ã17≠ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ ܲyˆÏòÓ˚ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ x!lÎ˚!Ùï˛ Ü˛Ó˚òyï˛y ~ÓÇ Ü˛ˆÏ¡õy!ç¢l !flÒÏÙüÈ~Ó˚ ܲÓ˚òyï˛y SÈyí˛¸y §Ü˛° ܲÓ˚òyï˛y
ÎÑyÓ˚y !ç~§!ê˛xyÓ˚È üÈ1È ˆÌˆÏܲ !ç~§!ê˛xyÓ˚È üÈ3 !Ó˚ê˛yl≈ òy!ᰠܲˆÏÓ˚ˆÏSÈl ï˛ÑyˆÏòÓ˚ §Ü˛°ˆÏܲ
Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ– x!lÎ˚!Ùï˛ Ü˛Ó˚òyï˛yñ xlyÓy§# ܲÓ˚òyï˛yñ xy•z~§!í˛
~ÓÇ í˛z͈ϧ ܲÓ˚ ˆÜ˛ˆÏê˛ !lˆÏï˛ §«˛Ù Óƒ!_´ÈüüüÈ~шÏòÓ˚ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ
ly–
≤Ã18≠ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ xyÓ˚ Ê˛y•zly° !Ó˚ê˛yl≈ !ܲ ~ܲ•z⁄
í˛z≠ ly– ≤ÈÏï˛ƒÜ˛ ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ !Î!l fl∫y˲y!Óܲ Óy §ÙˆÏV˛yï˛y åܲ¡õyí˛z!u˛Çä
ܲÓ˚òyï˛y !•§yˆÏÓ Ü˛Ó˚ !òˆÏFSÈlñ ï˛ÑyˆÏòÓ˚ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ •ˆÏÓ– ˆÎ §ÙhflÏ
ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÓ˚!çˆÏfiê˛∆¢l Óy!ï˛ˆÏ°Ó˚ çlƒ xyˆÏÓòl ܲˆÏÓ˚ˆÏSÈl ÷ô%Ùye
ï˛ÑyˆÏòÓ˚•z Ê˛y•zly° !Ó˚ê˛yl≈ !òˆÏï˛ •ˆÏÓ– Óy!ï˛ˆÏ°Ó˚ !òl Óy Óy!ï˛° •ÓyÓ˚ xyˆÏòˆÏ¢Ó˚ !òˆÏlÓ˚
!ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ Ê˛y•zly° !Ó˚ê˛yl≈ !òˆÏï˛ •ˆÏÓ–
≤Ã19≠ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ ˛õÓ˚ Î!ò ˆÜ˛ylG ˛õ!Ó˚Óï≈˛l ܲÓ˚ˆÏï˛ •Î˚ ï˛y•ˆÏ° ܲ#˲yˆÏÓ
!Ó˚ê˛yl≈ ˛õ!Ó˚Óï≈˛l (revise) ܲÓ˚y ÎyˆÏÓ⁄
í˛z≠ !ç~§!êÈÈüÈˆï˛ !Ó˚ê˛yl≈ ˆÎˆÏ•ï%˛ Óƒ!_´àï˛ !Ó!lÙˆÏÎ˚Ó˚ !Ó¢ò ˆÌˆÏܲ ˜ï˛!Ó˚ •Î˚ ˆ§ˆÏ•ï%˛
ˆÜ˛ylG !Ó˚˲y•zçí˛ !Ó˚ê˛yˆÏl≈Ó˚ ≤ÈÏÎ˚yçl#Î˚ï˛y ˆl•z– !Ó˚ê˛yl≈ ˛õ!Ó˚Óï≈˛l ܲÓ˚yÓ˚ òÓ˚ܲyÓ˚ ï˛ál•z
•ˆÏï˛ ˛õyˆÏÓ˚ Îál ~ܲ!ê˛ •zl˲ˆÏÎ˚ˆÏ§Ó˚ Óy ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyˆÏê˛Ó˚ =FSÈ ˛õ!Ó˚Óï˛≈l ܲÓ˚ˆÏï˛
•Î˚– •z!ï˛ÙˆÏôƒ•z çÙy ˆòGÎ˚y !Ó˚ê˛yl≈ ˛õ!Ó˚Óï≈˛l ܲÓ˚yÓ˚ ÓòˆÏ° !§ˆÏfiê˛Ù ˆ§•z !Ó!lÙÎ˚=!°Ó˚
å•zl˲ˆÏÎ˚§ Óy ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ä á%Ñ!ê˛ly!ê˛ Óò° ܲÓ˚yÓ˚ xl%Ù!ï˛ ≤Ãòyl ܲÓ˚ˆÏÓ ˆÎ=!°
§ÇˆÏ¢yôl (amend) ܲÓ˚y ≤ÈÏÎ˚yçl– ˆÎ ˆÜ˛ylG ˛õÓ˚Óï˛≈# !ç~§!ê˛xyÓ˚È1˘2üȈï˛ñ ˆÎ
§yÓ˚î#=!° xyˆÏàÓ˚ ˆây£Ïîy ܲÓ˚y !ÓÓÓ˚î §ÇˆÏ¢yôl (details amend) ܲÓ˚yÓ˚ çlƒ Ó˚yáy
•ˆÏÎ˚ˆÏSÈñ ˆ§áyˆÏl ~•z §ÇˆÏ¢yôl ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–
≤Ã20≠ ܲÓ˚òyï˛y ܲ#˲yˆÏÓ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏÓl⁄
í˛z≠ ܲÓ˚òyï˛yˆÏòÓ˚ ܲyˆÏSÈ ˆfiê˛ê˛ˆÏÙrê˛ ~ÓÇ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ lyly í˛z˛õyÎ˚ ÌyܲˆÏÓ–
≤ÃÌÙï˛ñ ï˛ÑyÓ˚y common portalüÈ~ §Ó˚y§!Ó˚ xl°y•zl ï˛ÑyˆÏòÓ˚ ˆfiê˛ê˛ˆÏÙrê˛ ~ÓÇ !Ó˚ê˛yl≈
òy!ᰠܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lñ Î!òG ~•z ˛õk˛!ï˛ !Ó¢y° §ÇáƒÜ˛ •zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ܲÓ˚òyï˛yˆÏòÓ˚
ˆ«˛ˆÏe ò#â≈ñ §ÙÎ˚§yˆÏ˛õ«˛ ~ÓÇ ~ܲˆÏâˆÏÎ˚ •ˆÏï˛ ˛õyˆÏÓ˚– ~•z §ÙhflÏ Ü˛Ó˚òyï˛yˆÏòÓ˚ çlƒ
79
~ܲ!ê˛ xÊ˛°y•zl •zí˛z!ê˛!°!ê˛ ˜ï˛!Ó˚ ܲÓ˚y •ˆÏÓ ˆÎê˛y xˆÏê˛y ˛õ˛õ%ˆÏ°ˆÏê˛í˛ ï˛Ìƒy!ò í˛yí˛zlˆÏ°yí˛
ܲˆÏÓ˚ ~ܲê˛y xÊ˛°y•zl !ÓÓ,!ï˛ ≤Ã›ï˛ Ü˛Ó˚ˆÏï˛ ~ÓÇ ˆ§ê˛y common portalÈüÈ~ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ §y•y΃ ܲÓ˚ˆÏÓ– !ç~§!ê˛~l ~ܲ!ê˛ !ç~§!ê˛ §%!Óôyòyï˛yˆÏòÓ˚ åGSPä •zˆÏܲy!§ˆÏfiê˛Ù
˜ï˛!Ó˚ ܲˆÏÓ˚ˆÏSÈñ Îy common portalÈüÈ~Ó˚ §ˆÏD §Ç•ï˛ •ˆÏÓ–
≤Ã21≠ !ç~§!êüÈÓ˚ xô#ˆÏl !lV≈˛Pyê˛ xy•zl xyl%àˆÏï˛ƒÓ˚ çlƒ ~ܲçl xôƒÓ§yÎ˚# ܲÓ˚òyï˛y
ܲ# ܲ# ÓƒÓfliy @˝Ã•î ܲÓ˚ˆÏÓl⁄
í˛z≠ !ç~§!ê üÈÓ˚ ~ܲ!ê˛ ≤Ãôyl !Ó£ÏÎ˚ •ˆÏ°y ˛õˆÏÓ˚Ó˚ ÙyˆÏ§Ó˚ 10 ï˛y!Ó˚ˆÏáÓ˚ ÙˆÏôƒ Ó!•Ù%≈á#
§Ó˚ÓÓ˚yˆÏ•Ó˚ !ÓÓÓ˚î !ç~§!ê˛xyÓ˚ÈüÈ1ÈüÈ~ xy˛õˆÏ°yí˛ Ü˛Ó˚y– ~ê˛y §ÓˆÏã˛ˆÏÎ˚ ˲yˆÏ°y˲yˆÏÓ
!l!Ÿã˛ï˛ ܲÓ˚y !l˲≈Ó˚ ܲÓ˚ˆÏSÈ Ü˛Ó˚òyï˛y ܲï˛=!° !ÓÈüÈê%˛ÈüÈ!Ó •zl˲ˆÏÎ˚§ •z§%ƒ ܲˆÏÓ˚ˆÏSÈl ï˛yÓ˚
í˛z˛õÓ˚– Î!ò §Çáƒyê˛y ˆSÈyê˛ •Î˚ ï˛y•ˆÏ° ܲÓ˚òyï˛y ~ܲÓyˆÏÓ˚•z §ÙhflÏ ï˛Ìƒ xy˛õˆÏ°yí˛
ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– Î!ò •zl˲ˆÏÎ˚ˆÏ§Ó˚ §Çáƒy ˆÓ!¢ •Î˚ ï˛y•ˆÏ° •zl˲ˆÏÎ˚§ xÌÓy
ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ !lÎ˚!Ùï˛ xy˛õˆÏ°yí˛ Ü˛Ó˚ˆÏï˛ •ˆÏÓ– !ç~§!ê˛~l ≤ÃÜ,˛ï˛ §ÙˆÏÎ˚Ó˚
È!˲!_ˆÏï˛ !lÎ˚!Ùï •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛Ó˚yÓ˚ §%ˆÏÎyà ˆòˆÏÓ– Îï˛!òl ly ˆfiê˛ê˛ˆÏÙrê˛
≤ÃÜ,˛ï˛˛õˆÏ«˛ çÙy ˆòGÎ˚y •ˆÏFSÈñ !ç~§!ê˛~l ÓƒÓfliy ܲÓ˚òyï˛yˆÏܲ xy˛õˆÏ°yí˛ Ü˛Ó˚y •zl˲ˆÏÎ˚§
˛õ!Ó˚Ùyç≈l ܲÓ˚yÓ˚ §%ˆÏÎyàG ˆòˆÏÓ– ˆ§çlƒñ !lÎ˚!Ùï˛ •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛Ó˚y•z
ܲÓ˚òyï˛ˆÏòÓ˚ ܲyˆÏSÈ §%!Óôyçlܲ •ˆÏÓ– ˆ¢£Ï Ù%•)ˆÏï˛≈Ó˚ ÓƒhflÏï˛y xy˛õˆÏ°y!í˛Ç ˛õk˛!ï˛ˆÏܲ
ܲ!ë˛l ܲÓ˚ˆÏÓ ~ÓÇ ï˛yˆÏï˛ ÓƒÌ≈ï˛y G ºy!hs˝Ó˚ §Ω˛yÓlyG ˆÌˆÏܲ ÎyˆÏÓ– !mï˛#Î˚ !Ó£ÏÎ˚!ê˛
•ˆÏ°y ~ê˛y !l!Ÿã˛ï˛ ܲÓ˚y ÎyˆÏï˛ Ü˛Ó˚òyï˛y ï˛ÑyÓ˚ xhs˝Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ •zl˲ˆÏÎ˚§ Îy ï˛ÑyÓ˚
§Ó˚ÓÓ˚y•Ü˛yÓ˚# •z§%ƒ ܲˆÏÓ˚ˆÏSÈñ ï˛yÓ˚ xy˛õˆÏ°y!í˛ÇÈüÈ~Ó˚ Óƒy˛õyˆÏÓ˚ !ë˛Ü˛Ë˛yˆÏÓ ˆáÑyçáÓÓ˚ ˆll–
~ê˛y !l!Ÿã˛ï˛ ܲÓ˚ˆÏÓ ÎyˆÏï˛ ÈܲÓ˚òyï˛yÓ˚ ≤Ãy˛õƒ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆÜ˛ylG §Ù§ƒy Óy
!Ó°¡∫ SÈyí˛¸y °Ë˛ƒ •ˆÏï˛ ˛õyˆÏÓ˚–
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚y ÎyˆÏï˛ !lô≈y!Ó˚ï˛ !òˆÏl Óy ï˛yÓ˚ ܲySÈyܲy!SÈ §ÙˆÏÎ˚Ó˚ ÓòˆÏ° !lÎ˚!Ùï˛
!˲!_ˆÏï˛ •zl˲ˆÏÎ˚§ xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚l ˆ§•z Óƒy˛õyˆÏÓ˚ @˝Ã•#ï˛yÓ˚y ïÑ˛yˆÏòÓ˚ í˛zͧy!•ï˛ ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l–
!§ˆÏfiê˛Ù @˝Ã•#ï˛yˆÏòÓ˚ ~ê˛yG ˆòáˆÏï˛ ˆòˆÏÓ ˆÎ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚y ï˛ÑyˆÏòÓ˚ •zl˲ˆÏÎ˚§=!°
xy˛õˆÏ°yí˛ Ü˛ˆÏÓ˚ˆÏSÈl !ܲ ly–
!ç~§!ê˛~l ÓƒÓfliy ܲÓ˚òyï˛yÓ˚ xy•zl xyl%àï˛ƒÙyeyÓ˚ xï˛#ï˛ •z!ï˛•y§ (track record)
§Ó˚ÓÓ˚y• ܲÓ˚ˆÏÓ–
!ç~§!ê˛ÈüÈÓ˚ Common portal §yÓ˚y ˲yÓ˚ˆÏï˛Ó˚ ï˛ÌƒÓ˚y!¢ ~ܲ çyÎ˚àyÎ˚ ~ˆÏl ˆòˆÏÓ
Îy ܲÓ˚òyï˛yÓ˚ çlƒ Ù)°ƒÓyl •ˆÏÓ–
!lÎ˚!Ùï˛ •zl˲ˆÏÎ˚§ xy˛õˆÏ°y!í˛ÇÈüÈ~Ó˚ ˛õk˛!ï˛ Îï˛ò)Ó˚ §Ω˛Ó §•ç ܲÓ˚yÓ˚ ˆã˛‹Ty ܲÓ˚y
80
•ˆÏFSÈ ~ÓÇ xy¢y ܲÓ˚y •ˆÏFSÈ ~ !ӣψÏÎ˚ ~ܲ!ê˛ ÎÌyÎÌ˲yˆÏÓ §«˛Ù •zˆÏܲy!§ˆÏfiê˛Ù àˆÏí˛¸
í˛zë˛ˆÏÓ–
§•ç ~ÓÇ !lV≈ ˛ Pyê˛ !ç~§!ê xyl% à ˆÏ ï ˛ƒÓ˚ çlƒ ܲÓ˚ ò yï˛yˆÏ ò Ó˚ í˛z ! ã˛ï˛ ~•z
•zˆÏܲy!§ˆÏfiê˛ÙˆÏܲ §!ë˛Ü˛Ë˛yˆÏÓ ÓƒÓ•yÓ˚ ܲÓ˚y–
≤Ã22≠ ܲÓ˚òyï˛yÓ˚ !lˆÏçÓ˚ !Ó˚ê˛yl≈ !lˆÏç•z òy!ᰠܲÓ˚y !ܲ Óyôƒï˛yÙ)°Ü˛⁄
í˛z≠ lyñ ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚òyï˛y Óƒ!_´ ˆÜ˛w#Î˚ Óy Ó˚yçƒ ≤ây§l fl∫#Ü,˛ï˛ ˆÜ˛ylG
ê˛ƒy: !Ó˚ê˛yl≈ ≤Ûï˛Ü˛yÓ˚#Ó˚ ÙyôƒˆÏÙG ï˛ÑyÓ˚ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã23≠ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ !Ó˚ê˛yl≈ òy!á° ly ܲÓ˚yÓ˚ ˛õ!Ó˚î!ï˛ åconsequencesä ܲ#⁄
í˛z≠ ≤ÃhflÏy!Óï˛ ï˛y!Ó˚ˆÏáÓ˚ ˛õÓ˚ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏ° ~ܲçl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ
Óƒ!_´ˆÏܲ ≤Ã!ï˛!òˆÏlÓ˚ !Ó°ˆÏ¡∫Ó˚ çlƒ !òl!˛õS%È 100 ê˛yܲy !•§yˆÏÓ ˆ°ê˛ !Ê˛ !òˆÏï˛ •ˆÏÓñ
ÎyÓ˚ §ˆÏÓ≈yFã˛ ˛õ!Ó˚Ùyî •ˆÏÓ 5 •yçyÓ˚ ê˛yܲy–
81
13
ܲÓ˚ !lô≈yÓ˚î ~ÓÇ x!í˛ê˛
ASSESSMENT & AUDIT
≤ÃÈ1≠ ~•z xy•zˆÏl ≤ÈÏòÎ˚ ܲÓ˚ !lô≈yÓ˚ˆÏîÓ˚ çlƒ òy!Î˚c≤ÃyÆ Óƒ!_´!ê˛ ˆÜ˛⁄
í˛z≠È ~•z xy•zˆÏl §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈ ˆÓ˚!çfiê˛yí˛≈˛ §Ü˛ˆÏ° åÓƒ!_´˘≤Ã!ï˛¤˛ylä ≤Ã!ï˛!ê˛ Ü˛Ó˚
§ÙˆÏÎ˚Ó˚ åtax periodä ≤ÈÏòÎ˚ ܲÓ˚ !lˆÏçÓ˚y•z !lô≈yÓ˚î ܲÓ˚ˆÏÓlñ ï˛yÓ˚˛õÓ˚ ôyÓ˚y 27
xl%ÎyÎ˚# !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏÓl–
≤ÃÈ2≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏl @˝Ã•#ï˛y myÓ˚y ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏly ˛õˆÏîƒÓ˚ ܲÓ˚
§¡õˆÏÜ≈˛ ˆÜ˛ylG ÓƒÓfliyÓ˚ ܲÌy Ó°y xyˆÏSÈ !ܲ⁄
í˛z≠È •Ñƒy– xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 44ÈüÈ~Ó˚ ÓƒyáƒyÎ˚ ~•zÓ˚Ü˛Ù ˛õ!Ó˚!fli!ï˛ˆÏï˛
ܲ# ܲÓ˚ˆÏï˛ •ˆÏÓ ï˛y Ó°y xyˆÏSÈ– ~ˆÏï˛ Ó°y xyˆÏSÈ ˆÎ @˝Ã•#ï˛y Î!ò ≤ÃyÆ ˛õîƒ •zl˲ˆÏÎ˚ˆÏ§Ó˚
ï˛y!Ó˚ˆÏáÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ˆÊ˛Ó˚ï˛ ˆòl ˆ§ˆÏ«˛ˆÏe ~•z §Ó˚ÓÓ˚yˆÏ•Ó˚
çlƒ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî xyàï˛ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ xyˆÏà ˆÎ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y
•ˆÏÎ˚!SÈ° ï˛yÓ˚ §Ù˛õ!Ó˚Ùyî •ˆÏÓ– ~•z Óƒyáƒy xy§ˆÏ° !l!Ÿã˛ï˛ ܲˆÏÓ˚ˆÏSÈ ˆÎñ Î!ò @˝Ã•#ï˛y
§Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ≤ÃÜ,˛ï˛ §Ó˚ÓÓ˚y• ï˛y!Ó˚ˆÏáÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ≤ÃyÆ ˛õîƒ ˆÊ˛Ó˚ï˛ ˆòl
ï˛y•ˆÏ° G•z ˆÊ˛Ó˚ï˛ ˛õˆÏîƒÓ˚ çˆÏlƒ ï˛ÑyÓ˚ ܲˆÏÓ˚Ó˚ •yÓ˚ ≤ÃÜ,˛ï˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ §ÙˆÏÎ˚Ó˚ ܲˆÏÓ˚Ó˚
§Ù˛õ!Ó˚Ùyî •ˆÏÓ–
Î!ò @˝Ã•#ï˛y §Ó˚ÓÓ˚y•Ü˛yÓ˚#ˆÏܲ ≤ÃÜ,˛ï˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ •zl˲ˆÏÎ˚ˆÏ§ ˆ°áy ï˛y!Ó˚ˆÏáÓ˚
SÈÎ˚ Ùy§ x!ï˛e´yhs˝ •ÓyÓ˚ ˛õÓ˚ ≤ÃyÆ ˛õîƒ ˆÊ˛Ó˚ï˛ ˆòl ï˛y•ˆÏ° ï˛ÑyˆÏܲ ˙ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏlyÓ˚
!òˆÏl ≤ÈÏÎyçƒ •yˆÏÓ˚ ܲÓ˚ !òˆÏï˛ •ˆÏÓ–
82
≤ÃÈ3≠ ÚܲÛÈ ÈÚáÛÈüÈˆÜ˛ 2017 §yˆÏ°Ó˚ ~!≤ð ÙyˆÏ§ ˛õîƒ ˛õy!ë˛ˆÏÎ˚!SȈϰl– ˆ§•z ˛õîƒ ÚáÛ
2017ÈüÈ~Ó˚ ç%l ÙyˆÏ§ ÚܲÛÈüÈˆÜ˛ ˆÊ˛Ó˚ï˛ ˛õyë˛yl– ÚÜ˛Û ï˛ÑyÓ˚ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ 18 ¢ï˛yÇ¢
•yˆÏÓ˚ ܲÓ˚ ôyÎ≈ ܲˆÏÓ˚!SȈϰl– 2017ÈüÈ~Ó˚ ˆÙ ÙyˆÏ§ ܲˆÏÓ˚Ó˚ •yÓ˚ §ÇˆÏ¢y!ôï˛ •ˆÏÎ˚ 18É5
¢ï˛yÇ¢ •Î˚– ÚáÛÈüÈ~Ó˚ ÚܲÛÈüÈˆÜ˛ ˆÊ˛Ó˚ï˛ ˆòGÎ˚y ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ܲ# •yˆÏÓ˚ ܲÓ˚ ôyÎ≈ •ˆÏÓ⁄
í˛z≠ 18 ¢ï˛yÇ¢–
≤Ã4≠ ܲál ~ܲçl ܲÓ˚òyï˛y xfliyÎ˚# !˲!_ˆÏï˛ åon the basis of provisional assessmentä ܲÓ˚ !òˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z≠ ~ܲçl ܲÓ˚òyï˛yˆÏܲ fl∫ÈüÈ!lô≈yÓ˚ˆÏîÓ˚ åself assessmentä !˲!_ˆÏï˛ Ü˛Ó˚ !òˆÏï˛ •Î˚–
!ӈϢ£Ï ܲyÓ˚ˆÏî Î!ò xfliyÎ˚# !˲!_ˆÏï˛ åProvisional basisä ܲÓ˚òyï˛yˆÏܲ ܲÓ˚ !òˆÏï˛ •Î˚
ˆ§ˆÏ«˛ˆÏe xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ ˆòGÎ˚yÓ˚ xyˆÏÓòl ܲÓ˚òyï˛yÓ˚ ܲySÈ ˆÌˆÏܲ•z xy§ˆÏï˛ •ˆÏÓ
~ÓÇ ˙ xyˆÏÓòˆÏl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ xl%Ù!ï˛ °yàˆÏÓ– xÌ≈yÍ ˆÜ˛ylG ÷ÕÒ
xy!ôܲy!Ó˚ܲ !lˆÏçÓ˚ •zFSÈy xl%ÎyÎ˚# ˆÜ˛ylG ܲÓ˚òyï˛yˆÏܲ xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ ˆòGÎ˚yÓ˚
xyˆÏò¢ !òˆÏï˛ ˛õyÓ˚ˆÏÓl ly– ~ !ӣψÏÎ˚ §Ç!Ÿ’‹T ôyÓ˚y •ˆÏ°y xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
xy•zˆÏlÓ˚ ôyÓ˚y 44È~– ˆÜ˛Ó°Ùye í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ~•z ÙˆÏÙ≈ xyˆÏò¢ çy!Ó˚ ܲˆÏÓ˚
xl%ÏÙ!ï˛ !òˆÏ° ï˛ˆÏÓ•z ~•z xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ ˆòGÎ˚y ÎyˆÏÓ– ~Ó˚ çlƒ ܲÓ˚òyï˛yˆÏܲ
!°!áï˛Ë˛yˆÏÓ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓ ~ÓÇ ˙ xyˆÏÓòl˛õˆÏe
!ï˛!l ˆÜ˛l xfliyÎ˚# !˲!_ˆÏï˛ Ü˛Ó˚ !òˆÏï˛ ã˛yl ï˛yÓ˚ ܲyÓ˚î !Ó¢ˆÏò ˆ°áy ÌyܲˆÏï˛ •ˆÏÓ–
xyÓ˚ñ ~•z xyˆÏÓòl ˆÜ˛Ó°Ùye ï˛ál•z ܲÓ˚y ÎyˆÏÓ ÎálÈüüüÈ
ܲä ܲÓ˚òyï˛yñ ï˛ÑyÓ˚•z §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ù)°ƒ !lô≈yÓ˚î ܲÓ˚ˆÏï˛ ÓƒÌ≈
•ˆÏÓl–
áä ܲÓ˚òyï˛y ï˛ÑyÓ˚ ˆòGÎ˚y ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ܲˆÏÓ˚Ó˚ •yÓ˚ Ù)°ƒyÎ˚l ܲÓ˚ˆÏï˛
ÓƒÌ≈ •ˆÏÓl–
~ˆÏ«˛ˆÏe ܲÓ˚òyï˛yˆÏܲ !l!ò≈‹T Ê˛ˆÏÙ≈ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ Ùï˛yl%§yˆÏÓ˚ §!ë˛Ü˛ surety
xÌÓy security §• xD#ܲyÓ˚˛õe åÓu˛ä çÙy !òˆÏï˛ •ˆÏÓ–
≤ÃÈ5È≠ §ˆÏÓ≈yFã˛ Ü˛ï˛!òˆÏlÓ˚ ÙˆÏôƒ ã)˛í˛¸yhs˝ Ù)°ƒyÎ˚l åÊ˛y•zly° xƒyˆÏ§§ˆÏÙrê˛ä ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠È ˆÎ ï˛y!Ó˚ˆÏá í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲÓ˚òyï˛yˆÏܲ xfliyÎ˚# !˲!_ˆÏï˛ !lô≈y!Ó˚ï˛ Ü˛Ó˚ çÙy
ˆòGÎ˚yÓ˚ xyˆÏò¢ ≤Ãòyl ܲÓ˚ˆÏÓl ï˛yÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ã)˛í˛¸yhs˝ Ù)°ƒyÎ˚l ܲÓ˚ˆÏï˛ •ˆÏÓ–
ï˛ˆÏÓ Î!ò ܲÓ˚òyï˛y ΈÏÌ‹T ܲyÓ˚î ò¢≈yl ~ÓÇ ˆ§•z ܲyÓ˚î Óy Î%!_´=!°˛ !°!áï˛Ë˛yˆÏÓ
83
l!ÌË%˛_´ ܲˆÏÓ˚lñ ï˛ál G•z SÈÎ˚ ÙyˆÏ§Ó˚ §ÙÎ˚§#ÙyˆÏܲ !l¡¨!°!áï˛ xy!ôܲy!Ó˚ܲˆÏòÓ˚ myÓ˚y
xyÓ˚G Ó!ô≈ï˛ Ü˛Ó˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ÈüüüÈÈ
ܲä Î%@¬˘x!ï˛!Ó˚_´ ܲ!Ù¢lyÓ˚ ~•z §ÙÎ˚§#ÙyˆÏܲ §ˆÏÓy≈Fã˛ xyÓ˚G SÈÎ˚ Ùy§ ˛õÎ≈hs˝
Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚lñ ~ÓÇ
áä ܲ!Ù¢lyÓ˚ Îï˛!òl !ë˛Ü˛ ÙˆÏl ܲˆÏÓ˚l ï˛ï˛!òl ˛õÎ≈hs˝ ~•z §ÙÎ˚§#ÙyˆÏܲ xyÓ˚G
Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚l–
≤ÃÈ6È≠ ˆÎáyˆÏl ã)˛í˛¸yhs˝ Ù)°ƒyÎ˚ˆÏl !lô≈y!Ó˚ï˛ Ü˛ˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî xfliyÎ˚# !˲!_ˆÏï˛ !lô≈y!Ó˚ï˛
ܲˆÏÓ˚Ó˚ ˆÌˆÏܲ ˆÓ!¢ •ˆÏÓ ˆ§áyˆÏl !ܲ ܲÓ˚òyï˛y §%ò !òˆÏï˛ Óyôƒ ÌyܲˆÏÓl⁄
í˛z≠ •Ñƒy– ˆÎ!òl ܲÓ˚ ˆòGÎ˚yÓ˚ ܲÌy ˆ§•z!òl ˆÌˆÏܲ ܲÓ˚òyï˛y ˆÎ!òl !òˆÏÎ˚ˆÏSlÈ ˆ§•z!òl
˛õÎ≈hs˝ §ÙÎ˚ܲyˆÏ°Ó˚ çlƒ §%ò !òˆÏï˛ •ˆÏÓ–
≤Ã7≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 45ÈüÈ~ òy!ᰠܲÓ˚y !Ó˚ê˛yˆÏl≈ Î!ò ˜Ó£ÏÙƒ
å!í˛§!e´ˆÏ˛õ!™ä °!«˛ï˛ •Î˚ ~ÓÇ Ü˛Ó˚òyï˛y Î!ò ï˛yÓ˚ í˛z˛õÎ%_´ Óƒyáƒy çÙy ly ˆòl ï˛ˆÏÓ
~ܲçl ܲÓ˚ xy!ôܲy!Ó˚ܲ ܲ# ˛õk˛!ï˛ xÓ°¡∫l ܲÓ˚ˆÏÓl⁄
í˛z≠È Ü˛Ó˚òyï˛yˆÏܲ çylyˆÏlyÓ˚ 30 !òˆÏlÓ˚ å§Ç!Ÿ’‹T xy!ôܲy!Ó˚ܲ §ÙÎ˚ Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚lä
ÙˆÏôƒ Î!ò ܲÓ˚òyï˛y §ˆÏhs˝y£Ïçlܲ Óƒyáƒy ly ˆòl xÌÓy ˜Ó£ÏÙƒ=!° ˆÙˆÏl ˆlGÎ˚yÓ˚ ˛õÓ˚
Î%!_´§Dï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ܲÓ˚òyï˛y Î!ò §ÇˆÏ¢yôl# ≤Ã!e´Î˚y åܲyˆÏÓ˚!Q˲ xƒyܲ¢lä ly
ˆllñ ï˛ˆÏÓ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !l¡¨!°!áï˛ ˛õk˛!ï˛ xÓ°¡∫l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lÈüüüÈ
ܲä ôyÓ˚y 49 xl%ÎyÎ˚# xÌ≈˜Ïl!ï˛Ü˛ l!Ì˛õˆÏeÓ˚ x!í˛ê˛ ˛õk˛!ï˛ !lˆÏï˛ ˛õyˆÏÓ˚l–
áä ôyÓ˚y 50 xl%ÎyÎ˚# ~•z !ӣψÏÎ˚ ܲ!Ù¢lyÓ˚ myÓ˚y ÙˆÏlyl#ï˛ ã˛yê˛≈yí≈˛ xƒyܲyí˛zˆÏrê˛rê˛
Óy ܲfiê˛ xƒyܲyí˛zˆÏrê˛rê˛ˆÏܲ !òˆÏÎ˚ !ӈϢ£Ï x!í˛ê˛ ܲÓ˚yˆÏï˛ ˛õyˆÏÓ˚l–
àä ôyÓ˚y 60 xl%ÎyÎ˚# ˛õ!Ó˚ò¢≈lñ ï˛Õ‘y!¢ G xyê˛Ü˛ ܲÓ˚yˆÏly ˆÎˆÏï˛ ˛õyˆÏÓ˚–
âä ôyÓ˚y 51 xl%ÎyÎ˚# ܲÓ˚ !lô≈yÓ˚ˆÏîÓ˚ ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã8È≠È ôyÓ˚y 46ÈüÈ~ Ù)°ƒyÎ˚l §¡õ)î≈ ܲÓ˚ÓyÓ˚ xyˆÏà ܲÓ˚òyï˛yˆÏܲ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚
ܲyÓ˚î ò¢≈yÓyÓ˚ ˆly!ê˛§ ˆòGÎ˚yÓ˚ òÓ˚ܲyÓ˚ xyˆÏSÈ !ܲ⁄
í˛z≠ ˆÎˆÏ•ï%˛ ~•z ˛õk˛!ï˛ §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yˆÏàÓ˚ ÙyôƒˆÏÙ Ü˛Ó˚ Ù)°ƒyÎ˚ˆÏlÓ˚ åbest
judgement assessmentüÈ~Ó˚äÈ §yˆÏÌ §¡õ!ܲ≈ï˛ ï˛y•z ~ˆÏ«˛ˆÏe ܲÓ˚òyï˛yˆÏܲ !°!áï˛
84
ˆly!ê˛§ ˆòGÎ˚yÓ˚ ≤ÈÏÎ˚yçl ˆl•z–
≤ÃÈ9≠È Î!ò ˆÜ˛ylG ܲÓ˚òyï˛y ôyÓ˚y 27 xÌÓy ôyÓ˚y 31 xl%ÎyÎ˚# !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛
ÓƒÌ≈ •l ï˛ˆÏÓ Ü˛Ó˚ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ xy•zlÙy!Ê˛Ü˛ ܲ# ˛õÌ xyˆÏSÈ⁄
í˛z≠ ≤Ã̈ÏÙ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ ÓƒÌ≈ ܲÓ˚òyï˛yˆÏܲ xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 32 xl%ÎyÎ˚# ~ܲ!ê˛ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ˙ !Ó˚ê˛yl≈
òy!ᰠܲÓ˚yÓ˚ çlƒ ˆly!ê˛§ ˆòˆÏÓl– ܲÓ˚òyï˛yˆÏܲ ~ˆÏ«˛ˆÏe xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
xy•zˆÏlÓ˚ ôyÓ˚y 46 xl%ÎyÎ˚# l)ƒlï˛Ù 15 !òl §ÙÎ˚ !òˆÏï˛ •ˆÏÓ– Î!ò ܲÓ˚òyï˛y ˙
§ÙˆÏÎ˚Ó˚ ÙˆÏôƒ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚ˆÏï˛ ÓƒÌ≈ •l ï˛ál í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ïÑ˛yÓ˚ xyÎ˚_yô#l
ÎyÓï˛#Î˚ §Ç!Ÿ’‹T l!Ì˛õe ˆòˆÏá §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ ˙ ܲÓ˚òyï˛yÓ˚
≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî !lô≈yÓ˚î ܲÓ˚ˆÏÓl– ~•z «˛Ùï˛y xy•zˆÏlÓ˚ 46 ôyÓ˚yÎ˚ ˆòGÎ˚y
xyˆÏSÈ–
≤Ã10È≠È xy•zˆÏlÓ˚ 46 ôyÓ˚y xl%ÎyÎ˚# ˆòGÎ˚y §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ çy!Ó˚
ܲÓ˚y ˆÜ˛ylG xyˆÏò¢ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ó˚ò ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ §ˆÏÓ≈yÍÜ,˛‹T !Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ çy!Ó˚ ܲÓ˚y ˆÜ˛ylG
xyˆÏò¢ •yˆÏï˛ ˛õyGÎ˚yÓ˚ 30 !òˆÏlÓ˚ ÙˆÏôƒ Î!ò ܲÓ˚òyï˛y ˆá°y˛õ •GÎ˚y §ÙˆÏÎ˚Ó˚ ˜Óô
!Ó˚ê˛yl≈ òy!ᰠܲˆÏÓ˚ ˆòl åxÌ≈yÍ !Ó˚ê˛yl≈ çÙy ܲˆÏÓ˚l G !lˆÏçÓ˚ Ù)°ƒyÎ˚l ܲÓ˚y ܲÓ˚ !òˆÏÎ˚
ˆòlä ï˛y•ˆÏ° ˙ xyˆÏò¢ fl∫Î˚Ç!e´Î˚˲yˆÏÓ Ó˚ò •ˆÏÎ˚ ÎyˆÏÓ–
≤Ã11≠ ôyÓ˚y 46 ~ÓÇ ôyÓ˚y 47 xl%ÎyÎ˚# xyˆÏò¢ çy!Ó˚ ܲÓ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠ ôyÓ˚y 46 ~ÓÇ ôyÓ˚y 47 xl%ÎyÎ˚# Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ !lô≈y!Ó˚ï˛ !òl ˆÌˆÏܲ
!ï˛l xÌÓy ˛õÑyã˛ ÓSÈÓ˚ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ Ù)°ƒyÎ˚l ܲÓ˚yÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã12≠È xy•zlï˛ Ü˛Ó˚ !òˆÏï˛ Óyôƒ Óƒ!_´ Î!ò §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈ ˆÓ˚!çfiê˛yí≈˛ ly •Î˚ ï˛ˆÏÓ
xy•zlàï˛ Ü˛# ÓƒÓfliy ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 47ÈüÈ~ Ó°y xyˆÏSÈ ˆÎ ~•z §ÙhflÏ ˆ«˛ˆÏe
í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ˙ ≤Ãy§!Dܲ ܲÓ˚ §ÙˆÏÎ˚Ó˚ årelevant tax periodä ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî
Ù)°ƒyÎ˚l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˙ !l!ò≈‹T ܲÓ˚ §ÙˆÏÎ˚Ó˚ åtax periodä çlƒ ï˛ÑyÓ˚ §ˆÏÓ≈yÍÜ,˛‹T
85
!Óã˛yÓ˚ˆÏÓyô ≤ÈÏÎ˚yà ܲˆÏÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ï˛ˆÏÓñ ˆÎ xy!Ì≈ܲ ÓSȈÏÓ˚ ~•z
ܲÓ˚ ly ˆòGÎ˚yÓ˚ âê˛ly!ê˛ âˆÏê˛ˆÏSÈ ˆ§•z ÓSȈÏÓ˚Ó˚ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ çÙy ܲÓ˚yÓ˚ !lô≈y!Ó˚ï˛
!òˆÏlÓ˚ ˛õÑyã˛ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ•z ~Ó˚Ü˛Ù xyˆÏò¢ çy!Ó˚ ܲÓ˚y ÎyˆÏÓ–
≤Ã13È≠È ˆÜ˛yl ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ ~ܲçl ÷ÕÒ xy!ôܲy!Ó˚ܲ o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚
åSummary Assessmentä §)ã˛ly åinitiateä ܲÓ˚ˆÏÓl⁄
í˛z≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 48 xl%ÎyÎ˚# §Ó˚ܲy!Ó˚ ܲÓ˚ §%Ó˚«˛yÓ˚ fl∫yˆÏÌ≈
åto protect the interest of revenueä o&ï˛ Ü˛Ó˚ Ù)°ƒyÎ˚l ≤Ã!e´Î˚yÓ˚ åSummary
Assessment Orderä §)ã˛ly ï˛ál•z ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ ÎálÈÈüüüÈ
ܲä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ≤ÃÙyî ÌyܲˆÏÓ ˆÎ ~•z xy•zÏl xl%ÎyÎ˚# ~ܲçl
ܲÓ˚òyï˛yÓ˚ í˛z˛õÓ˚ ܲÓ˚ ≤ÃòyˆÏlÓ˚ òyÎ˚ ÓˆÏï≈˛ˆÏSÈñ ~ÓÇ
áä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ Îál ~•z !ÓŸªy§ •ˆÏÓ ˆÎ ܲÓ˚ !lô≈yÓ˚ˆÏîÓ˚ xyˆÏò¢
çy!Ó˚ ܲÓ˚ˆÏï˛ !Ó°¡∫ •ˆÏ° Ó˚yçˆÏfl∫Ó˚ í˛z˛õÓ˚ ≤Ã!ï˛Ü)˛° ≤Ã˲yÓ ˛õí˛¸ˆÏÓ–
~•zÓ˚Ü˛Ù xyˆÏò¢ ˆÜ˛Ó°Ùye x!ï˛!Ó˚_´˘Î%@¬ åAdditional/Jointä ܲ!Ù¢lyˆÏÓ˚Ó˚
xl%Ù!ï˛Ó˚ ˛õˆÏÓ˚•z ˆòGÎ˚y ÎyˆÏÓ–
≤Ã14≠ xy!˛õ° myÓ˚yÈ §%Ó˚y•y Óƒï˛#ï˛ o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛
ܲÓ˚òyï˛yÓ˚ ܲyˆÏSÈ xlƒ ˆÜ˛ylG ˛í˛z˛õyÎ˚ xyˆÏSÈ Ü˛#⁄
í˛z≠È ÎÑyÓ˚ !ÓÓ˚&ˆÏk˛ ~•zÓ˚Ü˛Ù o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏò¢ çy!Ó˚ •ˆÏÎ˚ˆÏSÈ !ï˛!l ˙
xyˆÏò¢ ˛õyGÎ˚yÓ˚ 30 !òˆÏlÓ˚ ÙˆÏôƒ §Ç!Ÿ’‹T x!ï˛!Ó˚_´˘Î%@¬ ܲ!Ù¢lyˆÏÓ˚Ó˚ ܲyˆÏSÈ ~•zÓ˚ܲÙ
xyˆÏò¢ ï%˛ˆÏ° ˆlGÎ˚yÓ˚ xyˆÏÓòl çylyˆÏï˛ ˛õyˆÏÓ˚l– Î!ò ˙ xy!ôܲy!Ó˚ܲ ˙Ó˚Ü˛Ù çy!Ó˚
ܲÓ˚y xyˆÏò¢ˆÏܲ Ë%˛° ÙˆÏl ܲˆÏÓ˚l ï˛ˆÏÓ !ï˛!l ï˛y ï%˛ˆÏ° !lˆÏï˛ åwithdrawä ˛õyˆÏÓ˚l
~ÓÇ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲˆÏܲ ôyÓ˚y 51 xl%ÎyÎ˚# ܲÓ˚ !lô≈yÓ˚î ܲÓ˚ˆÏï˛ Ó°ˆÏï˛ ˛õyˆÏÓ˚l–
x!ï˛!Ó˚_´˘Î%@¬ ܲ!Ù¢lyÓ˚ !lˆÏçÓ˚ ˆÌˆÏܲG ~Ó˚Ü˛Ù xyˆÏò¢ !òˆÏï˛ ˛õyˆÏÓ˚l Î!ò !ï˛!l
çy!Ó˚ ܲÓ˚y o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏò¢!ê˛ Ë%˛° Óy e&!ê˛Î%_´ ÙˆÏl ܲˆÏÓ˚l åôyÓ˚y
48ä–
≤Ã15≠È o&ï˛ Ü˛Ó˚ !lô≈yÓ˚î ≤Ã!e´Î˚yÓ˚ xyˆÏò¢ !ܲ ܲÓ˚ ≤ÈÏòÎ˚ Óƒ!_´Ó˚ ˆ«˛ˆÏe•z çy!Ó˚
ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ly– ˆ«˛e!ӈϢˆÏ£Ïñ ˆÎÙl ˛õˆÏîƒÓ˚ ˛õ!Ó˚Ó•l ã˛°yܲy°#l xÌÓy =òyÙçyï˛ xÓfliyÎ˚
86
Îál ˙ ˛õˆÏîƒÓ˚ ˆ«˛ˆÏe ˆÜ˛ylG ܲÓ˚òyï˛y !l!ò≈‹T ܲÓ˚y ÎyˆÏFSÈ lyñ ï˛ál ˆÎ Óƒ!_´Ó˚
òy!Î˚ˆÏc ˙ ˛õîƒ ÌyܲˆÏÓ ï˛ÑyˆÏܲ•z ܲÓ˚ ≤ÈÏòÎ˚ Óƒ!_´ !•§yˆÏÓ ôÓ˚y •ˆÏÓ ~ÓÇ Ü˛Ó˚ !lô≈yÓ˚î
ܲÓ˚y •ˆÏÓ åôyÓ˚y 48ä–
≤Ã16È≠ ܲÓ˚òyï˛yÓ˚ x!í˛ê˛ ˆÜ˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠È xyò¢≈ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 49 xl)ÎyÎ˚# ܲ!Ù¢lyÓ˚ myÓ˚y xl%ˆÏÙy!òï˛
ˆÎ ˆÜ˛ylG xy!ôܲy!Ó˚ܲ ܲÓ˚òyï˛yÓ˚ x!í˛ê˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ܲï˛!òl xhs˝Ó˚ ~ÓÇ Ü˛#˲yˆÏÓ
~•z x!í˛ê˛ ܲÓ˚y •ˆÏÓ ï˛y ˛õÓ˚Óï˛≈#ܲyˆÏ° çylyˆÏly •ˆÏÓ–
≤Ã17≠ ~•zÓ˚Ü˛Ù x!í˛ˆÏê˛Ó˚ xyˆÏà ܲÓ˚òyï˛yˆÏܲ ˆÜ˛ylG xyàyÙ Óyï˛≈y åprior intimationä
ˆòGÎ˚yÓ˚ òÓ˚ܲyÓ˚ xyˆÏSÈ !ܲ⁄
í˛z≠ •Ñƒy– ܲÓ˚òyï˛yˆÏܲ x!í˛ˆÏê˛Ó˚ xhs˝ï˛ 15 !òl xyˆÏà çylyˆÏï˛ •ˆÏÓ–
≤Ã18≠È Ü˛ï˛!òˆÏlÓ˚ ÙˆÏôƒ ~•z x!í˛ˆÏê˛Ó˚ ܲyç ˆ¢£Ï ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠È x!í˛ê˛ ÷Ó˚& ܲÓ˚yÓ˚ ˛õÓ˚ !ï˛l Ùy§ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ~•z ܲyç ˆ¢£Ï ܲÓ˚ˆÏï˛ •ˆÏÓ xÌÓy
ܲ!Ù¢lyˆÏÓ˚Ó˚ xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛ ~•z ܲyç ˛õÓ˚Óï˛≈# SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ §Ùyôy ܲÓ˚ˆÏï˛
•ˆÏÓ–
≤Ã19≠ Úx!í˛ê˛ ÷Ó˚& ܲÓ˚yÛ Ó°ˆÏï˛ !ܲ ˆÓyV˛yˆÏly •ˆÏÎ˚ˆÏSÈ⁄
í˛z≠È Úx!í˛ê˛ ÷Ó˚& ܲÓ˚yÛ ~•z x!Ë˛Óƒ!_´ !ӈϢ£Ï˲yˆÏÓ =Ó˚&c˛õ)î≈ñ ˆÜ˛lly x!í˛ê˛ ܲÓ˚yÓ˚
§ÙÎ˚§#Ùy !lô≈y!Ó˚ï˛ •ˆÏÎ˚ˆÏSÈ x!í˛ê˛ ÷Ó˚& ܲÓ˚yÓ˚ !òˆÏlÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛– Úx!í˛ê˛ ÷Ó˚& ܲÓ˚yÛ
Ó°ˆÏï˛ ˆÓyV˛yÎ˚È È!lˆÏã˛Ó˚ ò%!ê˛ !òˆÏlÓ˚ ÙˆÏôƒÓ˚ ˛õÓ˚Óï˛#≈ !òl!ê˛ÈüüüÈ
Ü˛ä ˆÎ!òl ã˛yGÎ˚y Óy ܲy!A«˛ï˛ l!Ì˛õe ܲï,˛≈˛õˆÏ«˛Ó˚ ܲyˆÏSÈ §%°Ë˛ •ˆÏÓñ xÌÓy
áä ˆÎ!òl ܲÓ˚òyï˛yÓ˚ ÓƒÓ§yÓ˚ çyÎ˚àyÎ˚ x!í˛ˆÏê˛Ó˚ ܲyç ÷Ó˚& •ˆÏÓ–
≤Ã20≠ !•§yÓ ˛õÓ˚#«˛yÓ˚ !°!áï ˆly!ê˛§˛˛õyGÎ˚yÓ˚ ˛õÓ˚ ܲÓ˚òyï˛yˆÏܲ ܲ# ܲ# ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠È Ü˛Ó˚òyï˛yˆÏܲÈüüüÈ
ܲä ܲï,˛≈˛õˆÏ«˛Ó˚ ã˛yGÎ˚y Óy ܲy!A«˛ï˛ l!Ì˛õˆÏeÓ˚ åaccounts/ recordsä §ï˛ƒï˛y
Îyã˛y•zˆÏÎ˚Ó˚ ܲyç!ê˛Ó˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ §•yÎ˚ï˛yÓ˚ ÓƒÓfliy ܲÓ˚ˆÏï˛ •ˆÏÓñ ~ÓÇ
áä x!í˛ˆÏê˛Ó˚ çlƒ ܲï,˛≈˛õˆÏ«˛Ó˚ ≤ÈÏÎ˚yçl#Î˚ ï˛Ìƒy!ò ܲï≈,˛˛õ«˛ˆÏܲ §Ó˚ÓÓ˚y• ܲÓ˚ˆÏï˛
•ˆÏÓñ ~ÓÇ
àä §ÙÎ˚ÙˆÏï˛y x!í˛ê˛ §¡õyòˆÏlÓ˚ çlƒ ܲï,˛≈˛õˆÏ«˛Ó˚ §ˆÏD §•ˆÏÎy!àï˛y ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã21≠È x!í˛ˆÏê˛Ó˚ ܲyç §Ùyôy •GÎ˚yÓ˚ ˛õÓ˚ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲÓ˚î#Î˚ ܲ#⁄
87
í˛z≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !Ó°¡∫ ly ܲˆÏÓ˚ x!í˛ˆÏê˛Ó˚ Ê˛°yÊ˛° G ï˛yÓ˚ ܲyÓ˚î ܲÓ˚òyï˛yˆÏܲ
çylyˆÏÓl– ~•z §Ó Ê˛°yÊ˛ˆÏ°Ó˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ Ü˛Ó˚òyï˛yÓ˚ ܲ# ܲ# x!ôܲyÓ˚ xyÓ˚ òy!Î˚c
xyˆÏSÈ ï˛yG !ï˛!l ܲÓ˚òyï˛yˆÏܲ çylyˆÏÓl–
≤Ã22È≠È ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ !ӈϢ£Ï x!í˛ê˛ åˆflõ¢y° x!í˛ê˛ä ܲÓ˚y ÎyÎ˚⁄
í˛z≠È á%Ó x“ !ܲS%È ˆ«˛ˆÏe•z !ӈϢ£Ï x!í˛ê˛ ܲÓ˚y ÎyÎ˚ÈüüüÈ ˆÎÙlñ ˆÜ˛ylG ˛õÓ˚#«˛yÎ˚ åfl;$˛!ê˛!lä
Óy ï˛òˆÏhs˝ Óy xyÓ˚ ˆÜ˛ylG˲yˆÏÓ ˆòáy ˆà° ˆÎ âê˛ly!ê˛ ç!ê˛° xÌÓy §Ç!Ÿ’‹T Ó˚yçˆÏfl∫Ó˚
˛õ!Ó˚Ùyî !Ó˛õ%°ÈüüüÈï˛ál !ӈϢ£Ï x!í˛ê˛ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ~Ó˚ «˛Ùï˛y xyò¢≈ !ç~§!ê˛
xy•zˆÏlÓ˚ ôyÓ˚y 50ÈüÈ~ ˆòGÎ˚y xyˆÏSÈ–
≤Ã23È≠È ˆÜ˛ !ӈϢ£Ï x!í˛ˆÏê˛Ó˚ ˆly!ê˛§ !òˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ ˆÜ˛Ó°Ùye ܲ!Ù¢lyˆÏÓ˚Ó˚ xyàyÙ xl%Ù!ï˛ !lˆÏÎ˚ Assistant/ Deputy Commissioner ~•z !ӣψÏÎ˚ !°!áï˛ ˆly!ê˛§ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã24È≠È ~•z !ӈϢ£Ï x!í˛ê˛ ˆÜ˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠È Ü˛!Ù¢lyÓ˚ ÙˆÏlyl#ï˛ ~ܲçl ã˛yê≈˛yí≈˛ xƒyܲyí˛zrê˛ƒyrê˛ Óy ~ܲçl ܲfiê˛ xƒyܲyí˛zrê˛ƒyrê˛
~•z !ӈϢ£Ï x!í˛ê˛ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã25≠ ~•z x!í˛ˆÏê˛Ó˚ !Ó˚ˆÏ˛õyê˛≈ çÙy ˆòGÎ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠È x!í˛ê˛Ó˚ˆÏܲ 90 !òˆÏlÓ˚ ÙˆÏôƒ !Ó˚ˆÏ˛õyê˛≈ çÙy ܲÓ˚ˆÏï˛ •ˆÏÓ xÌÓy Ó!ô≈ï˛ ˛õÓ˚Óï˛≈# 90
!òˆÏlÓ˚ ÙˆÏôƒ çÙy ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã26È≠È !ӈϢ£Ï x!í˛ˆÏê˛Ó˚ áÓ˚ã˛ ˆÜ˛ Ó•l ܲÓ˚ˆÏÓ⁄
í˛z≠È l!Ì˛õe ˆòáy ~ÓÇ x!í˛ˆÏê˛Ó˚ çlƒ x!í˛ê˛Ó˚ˆÏܲ ≤ÈÏòÎ˚ ˛õy!Ó˚◊!Ùܲ !Ó˲yˆÏàÓ˚ ï˛Ó˚Ê˛
ˆÌˆÏܲ ܲ!Ù¢lyÓ˚ !lô≈yÓ˚î ܲÓ˚ˆÏÓl ~ÓÇ ˛õy!Ó˚◊!Ùܲ ≤Ãòyl ܲÓ˚ˆÏÓl–
≤Ã27≠È !ӈϢ£Ï x!í˛ê ˆ¢£Ï •ÓyÓ˚ ˛õÓ˚ ܲÓ˚ ܲï,˛≈˛õ«˛ ܲ# ˛õòˆÏ«˛˛õ ˆlˆÏÓl⁄
í˛z≠È !ӈϢ£Ï x!í˛ˆÏê˛Ó˚ Ê˛°yÊ˛° Óy ˛õÎ≈ˆÏÓÏ«˛ˆÏîÓ˚ !˲!_ˆÏï˛ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y
51 xl%ÎyÎ˚# ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ–
88
14
!Ó˚Ê˛yu˛
REFUNDS
≤Ã1≠ !Ó˚Ê˛yu˛ ܲ#⁄
í˛z≠ xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 38ÈüÈ~ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ !ӣψÏÎ˚ !Ó¢ˆÏò Ó°y
xyˆÏSÈ– ÚÚ!Ó˚Ê˛yu˛ÛÛ ÙyˆÏl ˛õîƒ ~ÓǢ xÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ܲˆÏÓ˚Ó˚ !Ó˚Ê˛yu˛ Îy !ܲly ˲yÓ˚ˆÏï˛Ó˚
Óy•zˆÏÓ˚ Ó˚Æy!l ܲÓ˚y •ˆÏÎ˚ˆÏSñ Óy ˲yÓ˚ˆÏï˛Ó˚ Óy•zˆÏÓ˚ Ó˚Æy!l •ˆÏÎ˚ˆÏSÈ ~Ùl ˛õîƒ ~ÓǢxÌÓy
˛õ!Ó˚ˆÏ£ÏÓyˆÏï˛ ÓƒÓ•*ï˛ •ˆÏÎ˚ˆÏS ~Ùl •zl˛õ%ê˛ Óy •zl˛õ%ê˛ §y!Ë≈˛§ÈüÈ~ ≤Ãò_ ܲÓ˚ÈüÈ~Ó˚ !Ó˚Ê˛yu˛ñ
Óy §Ó˚ÓÓ˚y• ܲÓ˚y ˛õîƒ Îy !ܲly deemed export ӈϰ ôÓ˚y •ˆÏFSÈ ï˛yÓ˚ í˛z˛õÓ˚ ܲÓ˚ÈüÈ~Ó˚
!Ó˚Ê˛yu˛ñ Óy ôyÓ˚y 38å2ä xl%ÎyÎ˚# xÓƒÓ•*ï˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ åxy•z!ê˛!§äÈüÈ~Ó˚ !Ó˚Ê˛yu˛–
≤Ã2≠ xÓƒÓ•*ï˛ xy•z!ê˛!§ !ܲ !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ⁄
í˛z≠ •Ñƒyñ ï˛ˆÏÓ ˆÜ˛Ó°Ùye ôyÓ˚y 38ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å2ä xl%ÎyÎ˚# !lˆÏ¡¨ í˛z!Õ‘!áï˛ ¢ï˛≈yl%ÎyÎ˚#ÈüüüÈ
1ä Ó˚Æy!l ܲÓ˚y ˛õîƒ ÎyÓ˚ í˛z˛õÓ˚ Ó˚Æy!l ܲÓ˚ ≤ÈÏòÎ˚ lÎ˚–
2ä Ó˚Æy!l ܲÓ˚y ˛õ!Ó˚ˆÏ£ÏÓy–
3ä ˆÎáyˆÏl xyí˛zê˛˛õ%ê˛ ê˛ƒy:ÈüÈ~Ó˚ ˆÌˆÏÜ ˛•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ÈüÈ~ ܲÓ˚ÈüÈ~Ó˚ •yÓ˚ ˆÓ!¢
•ÓyÓ˚ çlƒ xy•z!ê˛!§ çÙy •ˆÏÎ˚ ˆàˆÏSÈ–
≤Ã3≠ ˆÎáyˆÏl Ó˚Æy!lÜ,˛ï˛ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ Ó˚Æy!l ܲÓ˚ ≤ÈÏÎyçƒ ˆ§áyˆÏl !ܲ •zl˛õ%ê˛ ê˛ƒy:
ˆe´!í˛ê˛È !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ⁄
í˛z≠ ly– ôyÓ˚y 38å2ä xl%ÎyÎ˚# ˆòGÎ˚y ÎyˆÏÓ ly–
89
≤Ã4≠ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ ã˛y°% •ÓyÓ˚ ˛õÓ˚ fiê˛Ü˛ÈüÈ~ Ìyܲy ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ xy•z!ê˛!§ÈüÈÓ˚ xÌ≈ӈϣÏ≈Ó˚
å!Ê˛lyl!§Î˚y° •zÎ˚yÓ˚ä ˆ¢ˆÏ£Ï !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ !ܲ⁄
í˛z≠ ly– ˛õˆÏÓ˚Ó˚ ÓSÈÓ˚ çÙy áyï˛yÎ˚ ã˛ˆÏ° ÎyˆÏÓ–
≤Ã5≠ ôÓ˚y Îyܲ ~ܲçl ܲÓ˚òyï˛y xyhs˝/Ó˚yçƒ˘xhs˝/Ó˚yˆÏçƒ §Ó˚ÓÓ˚y• ܲÓ˚y ˛õˆÏîƒÓ˚ í˛z˛õÓ˚
Ë%˛° ܲˆÏÓ˚ xy•z!ç~§!ê˛˘!§!ç~§!ê˛˘~§!ç~§!ê˛ !òˆÏÎ˚ˆÏSÈlñ !ܲv §Ó˚ÓÓ˚yˆÏ•Ó˚ ≤ÃÜ,˛!ï˛ Óy
ã˛!Ó˚e ˛õÓ˚Óï˛#≈ܲyˆÏ° flõ‹T˲yˆÏÓ ˆÓyV˛y ˆàˆÏSÈ– ~ˆÏ«˛ˆÏe !§!ç~§!ê˛˘~§!ç~§!ê˛ !ܲ
xy•z!ç~§ÈüÈ!ê˛Ó˚ §yˆÏÌ !Ùê˛Ùyê˛ Ü˛ˆÏÓ˚ ˆlGÎ˚y ÎyˆÏÓ⁄ xÌÓy ï˛yÓ˚ í˛zˆÏŒê˛yê˛y⁄
í˛z≠È ly– ܲÓ˚òyï˛yˆÏܲ §!ë˛Ü˛ ܲÓ˚ çÙy !òˆÏï˛ •ˆÏÓ ~ÓÇ xy•z!ç~§!ê˛ ôyÓ˚y 30 xl%ÎyÎ˚# Óy
!ç~§!ê˛ ôyÓ˚y 53 xl%ÎyÎ˚# Ë%˛° ܲˆÏÓ˚ ˆòGÎ˚y ܲÓ˚ÈüÈ~Ó˚ !Ó˚Ê˛yu˛ òy!Ó Ü˛Ó˚ˆÏï˛ •ˆÏÓ–
≤Ã6≠ !ÓˆÏò!¢ ò)ï˛yÓy§ Óy Ó˚y‹T…˛õ%O Îy !ܲlˆÏÓ ï˛yÓ˚ í˛z˛õÓ˚ !ܲ ܲÓ˚ ôyÎ≈ •ˆÏÓ⁄
í˛z≠ •Ñƒyñ ܲÓ˚ ôyÎ≈ •ˆÏÓñ Îy !ܲly ˛õÓ˚Óï˛≈#ܲyˆÏ° ï˛ÑyÓ˚y ˆÊ˛Ó˚ï˛˘!Ó˚Ê˛yu˛ ã˛y•zˆÏï˛ ˛õyˆÏÓ˚l–
[Ó˚y‹T…§Çâ Óy ò)ï˛yÓy§=!°ˆÏܲ •zí˛z!lܲ xy•zˆÏí˛!rê˛!ê˛ l¡∫Ó˚ !lˆÏï˛ •ˆÏÓ ~ÓÇ ïÑ˛yˆÏòÓ˚ e´Î˚ G•z
•zí˛z!lܲ xy•zˆÏí˛!rê˛!ê˛ l¡∫Ó˚ÈüÈ~Ó˚ §yˆÏ˛õˆÏ«˛ •ˆÏÓ– G•z l¡∫Ó˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ Ó!•Ù≈%á# §Ó˚ÓÓ˚yˆÏ•Ó˚
!Ó˚ê˛yˆÏl≈ ≤Ã!ï˛Ê˛!°ï˛ •ˆÏï˛ •ˆÏÓ ~ÓÇ ~ ˆ«˛ˆÏe Ó˚y‹T…§Çâ ~ÓÇ ò)ï˛yÓy§=!°ˆÏܲ !Ó˚Ê˛yu˛
ˆòGÎ˚y •ˆÏÓ– ~ !ӣψÏÎ˚ ˛õ,Ìܲ ˛õk˛!ï˛ !Ó!ô=!°ˆÏï˛ !ÓK˛y!˛õï˛ •ˆÏÓ– !ç~§!ê˛ ôyÓ˚y 19å6ä–]
≤Ã7≠ !Ó˚Ê˛yu˛ ˆlGÎ˚yÓ˚ Óy ã˛y•zÓyÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠È xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 38ÈüÈ~Ó˚ Óƒyáƒy xl%ÎyÎ˚# ˛≤Ãy§!Dܲ !òl
årelevant dateä ˆÌˆÏܲ ò%•z ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ !Ó˚Ê˛yu˛ òy!Ó Ü˛Ó˚ˆÏï˛ •ˆÏÓ–
≤ÃÈ8≠ xlƒy΃ ôl°yˆÏ˲Ó˚ åunjust enrichment)ÈüÈ~Ó˚ l#!ï˛ !ܲ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ
•ˆÏÓ⁄
í˛z≠È •Ñƒyñ ï˛ˆÏÓ ôyÓ˚y 38å2ä xl%ÎyÎ˚# Ó˚Æy!l ~ÓÇ xÓƒÓ•*ï˛ xy•z!ê˛!§ ܲÓ˚ÈüÈ~Ó˚ !Ó˚Ê˛yu˛
ˆ«˛e SÈyí˛¸y–
≤Ã9≠ ˆÎáyˆÏl í˛z˛õˆÏ˲y_´yÓ˚ ˆÌˆÏܲ ܲÓ˚ ˆlGÎ˚y •ˆÏÎ˚ˆÏSÈ ˆ§áyˆÏl !Ü ˛!Ó˚Ê˛yu˛ ÈüÈ~Ó˚ xl%ˆÏÙyòl
90
ˆòGÎ˚y ÎyˆÏÓ⁄
í˛z≠È •Ñƒyñ ï˛ˆÏÓ ~ˆÏ«˛ˆÏe ˆÎ !Ó˚Ê˛yu˛ xl%ˆÏÙy!òï˛ Óy !lô≈y!Ó˚ï˛ •ˆÏÓ ï˛y í˛z˛õˆÏ˲y_´y ܲ°ƒyî
ï˛•!ӈϰ åConsumer Welfare Fund)-~ çÙy •ˆÏÓ–
≤Ã10≠ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ xl%ˆÏÙyòl ˆòGÎ˚yÓ˚ ˆÜ˛ylG §ÙÎ˚§#Ùy xyˆÏSÈ !ܲ⁄
í˛z≠È •Ñƒyñ 90 !òl– Óƒ!ï˛e´Ù ÷ô% ôyÓ˚y 38ÈüÈ~Ó˚ í˛z˛õôyÓ˚y 4~ÈüÈˆï˛ !lô≈y!Ó˚ï˛ !ܲS%È !l!ò≈‹T
Ó˚Æy!lܲyÓ˚#˛ ÎÑyˆÏòÓ˚ ˆ«˛ˆÏe òy!Ó Ü˛Ó˚y !Ó˚Ê˛yu˛ÈüÈ~Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ 80 ¢ï˛yÇ¢ ˛õÎ≈hs˝ ˆÊ˛Ó˚ï˛ˆÏÎyàƒ–
Î!ò !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ !Ó˚Ê˛yu˛üÈ~Ó˚ xl%ˆÏÙyòl ly ˆòGÎ˚y •Î˚ ˆ§ˆÏ«˛ˆÏe §Ó˚ܲyÓ˚ˆÏܲ §%ò
!òˆÏï˛ •ˆÏÓ–
≤Ã11≠ !í˛˛õyê≈˛ˆÏÙrê˛ !ܲ !Ó˚Ê˛yu˛È xfl∫#ܲyÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ •Ñƒyñ !l¡¨!°!áï˛ ˆ«˛ˆÏe !í˛˛õyê≈˛ˆÏÙrê˛ !Ó˚Ê˛yu˛ xfl∫#ܲyÓ˚ ܲÓ˚ˆÏï˛ Óy xyê˛ˆÏܲ Ó˚yáˆÏï˛ ˛õyˆÏÓ˚ÈüüüÈ
ܲä Î!ò l!ÌË%˛_´ Óƒy˛õy!Ó˚ !Ó˚ê˛yl≈ òy!á° ly !òˆÏÎ˚ ÌyˆÏܲlñ ï˛ˆÏÓ Îï˛!òl ly ˛õÎ≈hs˝
!Ó˚ê˛yl≈ òy!á° •ˆÏFSÈó
áä Î!ò l!ÌË%˛_´ ܲÓ˚òyï˛yÓ˚ ˆÜ˛ylG ܲÓ˚ñ §%ò xÌÓy ç!Ó˚Ùyly ˆòGÎ˚yÓ˚ ÌyˆÏܲ Îy !ܲly
ˆÜ˛ylG xƒy!˛õˆÏ°ê˛ ܲï≈,˛˛õ«˛˘ê˛∆y•zÓ%ƒly° ˆÜ˛yê≈˛ myÓ˚y fli!àï˛ •Î˚!lñ ï˛ˆÏÓ Îï˛!òl
˛õÎ≈hs˝ ˆ§•z ܲÓ˚òyï˛y ܲÓ˚ñ §%ò xÌÓy ç!Ó˚Ùyly ly !òˆÏFSÈló
[í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ xl%ˆÏÙy!òï˛ !Ó˚Ê˛yu˛ ˆÌˆÏܲ ≤ÈÏòÎ˚ ܲÓ˚ §Ç@˝Ã• ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–]
àä ܲ!Ù¢lyÓ˚˘ˆÓyí≈˛ !Ó˚Ê˛yu˛ xyê˛ˆÏܲ Ó˚yáˆÏï˛ ˛õyˆÏÓ˚l Î!ò ÙˆÏl •Î˚ ˆÎñ ~•z !Ó˚Ê˛yu˛
Ó˚yçˆÏfl∫Ó˚ í˛z˛õÓ˚ «˛!ï˛Ü˛Ó˚ ≤Ã˲yÓ ˆÊ˛°ˆÏï˛ ˛õyˆÏÓ˚ [ôyÓ˚y 38å9ä]–
≤Ã12≠ ˆÎáyˆÏl !Ó˚Ê˛yu˛üÈ~Ó˚ xl%ˆÏÙyòl ôyÓ˚y 38å9ä xl%ÎyÎ˚# xyê˛ˆÏܲ åwithheldä ÌyˆÏܲ
ˆ§áyˆÏl !ܲ ܲÓ˚òyï˛yˆÏܲ §%ò ˆòGÎ˚y •ˆÏÓ⁄
í˛z≠È Î!ò xy!˛õˆÏ°Ó˚ Ê˛ˆÏ° Óy ï˛yÓ˚G ˛õÓ˚Óï˛#≈ ˆÜ˛ylG ˛õk˛!ï˛Ó˚ Ê˛ˆÏ° ܲÓ˚òyï˛yˆÏܲ !Ó˚Ê˛yu˛
˛õyGÎ˚yÓ˚ ˆÎyàƒ ÓˆÏ° ôÓ˚y •Î˚ ï˛ˆÏÓ !ï˛!l §%ò ˛õyÓyÓ˚G ˆÎyàƒ ÓˆÏ° ôÓ˚y •ˆÏÓ–
≤Ã13≠ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ l)ƒlï˛Ù §#Ùy !ܲS%È xyˆÏSÈ !ܲ⁄
í˛z≠ 1000 ê˛yܲyÓ˚ Ü˛Ù ˆÜ˛yˆÏlyG !Ó˚Ê˛yu˛ ˆòGÎ˚y ÎyˆÏÓ ly– [xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚
91
xy•zˆÏlÓ˚ ôyÓ˚y 38å11ä]
≤Ã14≠ ˛õ)Ó≈Óï˛≈# xy•zˆÏlÓ˚ xô#l !Ó˚Ê˛yu˛ xyˆÏÓòˆÏlÓ˚ ˆ«˛ˆÏe !Ó˚Ê˛yu˛ ܲ#˲yˆÏÓ ˆòGÎ˚y ÎyˆÏÓ⁄
í˛z≠È ˆÎ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ xyˆÏÓòl ˛õ)Ó≈Óï˛≈# xy•zl xl%ÎyÎ˚# •ˆÏÎ˚ˆÏSÈ ï˛y ˛õ)Ó≈Óï˛≈# xy•zˆÏl•z ˆòGÎ˚y
•ˆÏÓ ~ÓÇ làˆÏò ˆòGÎ˚y •ˆÏÓ å!§!ç~§!ê˛ÈüȈÏï˛ä xÌÓy ˛õ)Ó≈Óï˛≈# xy•zˆÏlÓ˚ !lÎ˚Ù Óy ¢ï˛≈
xl%ÎyÎ˚# •ˆÏÓ å~§!ç~§!ê˛ÈüȈï˛ä ~ÓÇ xy•z!ê˛!§ !•§yˆÏÓ °Ë˛ƒ ÌyܲˆÏÓ ly [xyò¢≈ ˛õîƒ
˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ xy•zˆÏlÓ˚ ôyÓ˚y 156ñ 157 ~ÓÇ 158]–
≤Ã15≠ !Ó˚Ê˛yu˛ !ܲ l!Ì˛õe ˛õÓ˚#«˛y ܲÓ˚yÓ˚ xyˆÏà ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠È !l!ò≈‹T ˆ◊î#Ó˚ Óƒy˛õy!Ó˚Ó˚ ˆ«˛ˆÏe Ó˚Æy!lç!lï˛ ˆÙyê˛ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ 80 ¢ï˛yÇ¢ l!Ì˛õe
˛õÓ˚#«˛y ܲÓ˚yÓ˚ xyˆÏà ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ~ˆÏ«˛ˆÏe ˙ Óƒy˛õy!Ó˚ˆÏòÓ˚ ôyÓ˚y 38å4~äÈüˆï˛
!lô≈y!Ó˚ï˛ •ˆÏÓ ~Ùl §Ó ¢ï˛≈ ~ÓÇ !Ó!ô!lˆÏ£Ïô ܲˆÏë˛yÓ˚˲yˆÏÓ ÙylˆÏï˛ •ˆÏÓ–
≤Ã16≠ Ó˚Æy!lç!lï˛ !Ó˚Ê˛yu˛ÈüÈ~Ó˚ ˆ«˛ˆÏe !ÓxyÓ˚!§ åBank Realisation Certificateä
çÙy ˆòGÎ˚y !ܲ !Ó˚Ê˛yu˛ ˛õyÓyÓ˚ çˆÏlƒ Óyôƒï˛yÙ)°Ü˛⁄
í˛z≠ Ó˚Æy!lܲyÓ˚#Ó˚ ܲyˆÏSÈ Ó˚Æy!l ܲÓ˚yÓ˚ !òl ˆÌˆÏܲ ~ܲ ÓSÈÓ˚ §ÙÎ˚ xyˆÏSÈ Ó˚Æy!l §Çe´yhs˝
l!Ì˛õe çÙy ˆòÓyÓ˚ çlƒó •ˆÏï˛ ˛õyˆÏÓ˚ !Ó˚Ê˛yu˛ xyˆÏÓòˆÏlÓ˚ §ÙÎ˚ !ÓxyÓ˚!§ °Ë˛ƒ lÎ˚– !ܲv
ˆÎˆÏ«˛ˆÏe Ó˚Æy!lÓ˚ ê˛yܲy x!@˝ÃÙ ~ˆÏ§ ˆàˆÏSÈ ˆ§•z§Ó ˆ«˛ˆÏe !ÓxyÓ˚!§ÈüÈG ~ˆÏ§ !àˆÏÎ˚ ÌyܲˆÏï˛
˛õyˆÏÓ˚– ï˛y•z ~ܲ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ xÌÓy !Ó˚çyË≈˛ ÓƒyB˛ xÊ˛ •z!u˛Î˚y myÓ˚y Ó!ô≈ï˛ §ÙÎ˚§#ÙyÓ˚
ÙˆÏôƒ !ÓxyÓ˚!§ çÙy ܲÓ˚y !Ó˚Ê˛yˆÏu˛Ó˚ çˆÏlƒ çÓ˚&!Ó˚– !í˛!ç~Ê˛!ê˛ÈüÈ~Ó˚ •zÈüÈ!ÓxyÓ˚!§ Ù!í˛í˛z°
§ÇÎ%_´ •ˆÏÓ !ç~§!ê˛ Ù!í˛í˛zˆÏ°Ó˚ §yˆÏÌ– Îy•zˆÏ•yܲñ ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!lÓ˚ ˆ«˛ˆÏe !ÓxyÓ˚!§
!Ó˚Ê˛yu˛ xl%ˆÏÙyòˆÏlÓ˚ xyˆÏà °yàˆÏÓ–
≤Ã17≠ xlƒy΃ ôl°yˆÏ˲Ó˚ !lÎ˚Ù !ܲ Ó˚Æy!l Óy deemed export-~Ó˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ
•ˆÏÓ⁄
í˛z≠È xlƒy΃ ôl°yˆÏ˲Ó˚ !lÎ˚Ù ≤ÃÜ,˛ï˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy Ó˚Æy!lÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ •ˆÏÓ lyñ
ˆÜ˛lly ~ˆÏ«˛ˆÏe ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ @˝Ã•#ï˛y Ó˚ˆÏÎ˚ˆÏSÈ Ë˛yÓ˚ï˛#Î˚ ܲÓ˚§#Ùy ˆ«˛ˆÏeÓ˚ Óy•zˆÏÓ˚–
Îy•zˆÏ•yܲñ deemed export-~Ó˚ ˆ«˛ˆÏe ~•z !lÎ˚Ù ≤ÈÏÎyçƒ •ˆÏÓ–
92
≤ÃÈ18≠ ܲ#˲yˆÏÓ ~ܲçl Óƒ!_´ ≤ÃÙyî ܲÓ˚ˆÏÓl ˆÎ xlƒy΃ ôl°yˆÏ˲Ó˚ !lÎ˚Ù ï˛ÑyÓ˚ ˆ«˛ˆÏe
≤ÈÏÎyçƒ lÎ˚⁄
í˛z≠ ˙ Óƒ!_´ˆÏܲ•z xyˆÏÓòl˛õˆÏeÓ˚ §yˆÏÌ í˛z˛õÎ%_´ l!Ì˛õe Óy ≤ÃÙyî˛õe òy!ᰠܲˆÏÓ˚ ≤ÃÙyî
ܲÓ˚ˆÏï˛ •ˆÏÓ ˆÎ ÎyÓ˚ çˆÏlƒ !ï˛!l !Ó˚Ê˛yu˛ ˛õyˆÏFSl˘È˛õyˆÏÓl ˆ§•z ܲÓ˚ Óy §%ò Îy•z ˆ•yܲ ly
ˆÜ˛l !ï˛!l §Ó˚ܲyˆÏÓ˚Ó˚ ܲyˆÏSÈ çÙy !òˆÏÎ˚ˆÏSÈl ~ÓÇ ˙ ܲÓ˚ Óy §%ˆÏòÓ˚ ê˛yܲy xlƒ ܲyÓ˚&Ó˚ í˛z˛õÓ˚
ã˛y!˛õˆÏÎ˚ ˆòl!l Óy xlƒ ܲyÓ˚&Ó˚ ܲySÈ ˆÌˆÏܲ xyòyÎ˚ ܲˆÏÓ˚l!l [ôyÓ˚y 38å3äå!Óä]– ~SÈyí˛¸yñ
ܲÓ˚òyï˛yÓ˚ §%!ÓôyÓ˚ çlƒ ˙ í˛z˛õôyÓ˚y xl%ÎyÎ˚# !Ó˚Ê˛yu˛ÈüÈ~Ó˚ xyˆÏÓòl Î!ò 5 °yá ê˛yܲyÓ˚ ܲÙ
•Î˚ ï˛ˆÏÓ ~ܲ!ê˛ !lç ˆây£Ïîy 刧Õ≥˛ !í˛Üœ˛yˆÏÓ˚¢lä °yàˆÏÓ–
≤Ã19≠ Óï˛≈ÙyˆÏl VAT/CST-Ó˚ ÓƒÓ§yÎ˚# Ó˚Æy!lܲyÓ˚#Ó˚y åÙyˆÏã≈˛rê˛ ~:ˆÏ˛õyê≈˛y§≈ä ~ܲ!ê˛
ˆây£Ïîy˛õe çÙy !òˆÏÎ˚ ˆÜ˛ylG ܲÓ˚ ly !òˆÏÎ˚ ˛õîƒ !ܲlˆÏï˛ ˛õyˆÏÓ˚l– ~•z ÓƒÓfliy !ܲ !ç~§!ê˛ÈüȈÏï˛
ã˛y°% ÌyܲˆÏÓ⁄
í˛z≠È ly– ~Ó˚Ü˛Ù ˆÜ˛ylG ÓƒÓfliy !ç~§!ê˛ÈüȈÏï˛ ÌyܲˆÏÓ ly– ï˛ÑyˆÏòÓ˚ ܲÓ˚ çÙy !òˆÏÎ˚ ˛õîƒ
!ܲlˆÏï˛ •ˆÏÓ– çˆÏÙ Ìyܲy xy•z!ê˛!§ !Ó˚Ê˛yu˛ !•§yˆÏÓ òy!Ó Ü˛Ó˚y ÎyˆÏÓ [ôyÓ˚y 38 å2ä]–
≤Ã20≠ Óï˛≈Ùyl ˆÜ˛w#Î˚ xy•zl xl%ÎyÎ˚# Ó˚Æy!lܲy!Ó˚Ó˚y ܲÓ˚ ˆòGÎ˚y •zl˛õ%ê˛ !ܲlˆÏï˛ ˛õyˆÏÓ˚lñ
ï˛yÓ˚ í˛z˛õˆÏÓ˚ xy•z!ê˛!§ ˆe´!í˛ê˛G !lˆÏï˛ ˛õyˆÏÓ˚l– ˛õˆÏÓ˚ ˛õîƒ Ó˚Æy!lÓ˚ §ÙÎ˚ ã˛y•zˆÏ° ï˛ÑyÓ˚y
§¡õ)î≈ ܲÓ˚ ˆã˛yܲyˆÏï˛G ˛õyˆÏÓ˚l å˙ xy•z!ê˛!§ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ !lˆÏÎ˚ä xyÓ˚ ï˛yÓ˚ ˛õÓ˚ Ó˚Æy!lÓ˚
í˛z˛õÓ˚ ˆã˛yܲyˆÏly ܲÓ˚ !Ó˚Ê˛yu˛ ã˛y•zˆÏï˛ ˛õyˆÏÓ˚l– !ç~§!ê˛ÈüÈˆï˛ !ܲ ~•z ÓƒÓfliy ã˛y°% ÌyܲˆÏÓ⁄
í˛z≠ !ç~§!ê˛ ÓƒÓfliyÎ˚ Ó˚Æy!l •ˆÏÓÈ ¢)lƒ •yÓ˚ÈüÈ~ åzero ratedäñ ÎyÓ˚ ÙyˆÏl Ó˚Æy!l ˛õˆÏîƒÓ˚
í˛z˛õÓ˚ ≤ÃÜ,˛ï˛ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y ÌyܲˆÏÓ lyñ Î!òG ~•zÓ˚Ü˛Ù Ó˚Æy!lÓ˚ ˆ«˛ˆÏe ܲÓ˚ ˆòGÎ˚y •zl˛õ%ê˛
ÌyܲˆÏï˛ ˛õyˆÏÓ˚– !ç~§!ê˛ ÓƒÓfliyÎ˚ ˛õ%O#Ë)˛ï˛ •zl˛õ%ê˛ÈüÈ~Ó˚ í˛z˛õÓ˚ ˆÎÙl !Ó˚Ê˛yu˛ ˆòGÎ˚y •ˆÏÓ
ˆï˛Ùl•z Ó˚Æy!l ܲÓ˚y ˛õˆÏîƒÓ˚ í˛z˛õˆÏÓ˚G !Ó˚Ê˛yu˛ ˆòGÎ˚y •ˆÏÓ–
93
15
!í˛Ùƒyu˛§ xƒyu˛ !Ó˚ܲ˲y!Ó˚
DEMANDS & RECOVERY
≤Ã1≠ ܲÓ˚ Ü˛Ù ˆòGÎ˚y Óy ly ˆòGÎ˚y xÌÓy Ë%˛°Ó¢ï˛ ˆÊ˛Ó˚ï˛ å!Ó˚Ê˛yu˛ä ˆòGÎ˚yÓ˚ ˆ«˛ˆÏe
~ÓÇ Ë%˛° •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y G ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ ˆ«˛ˆÏe í˛zk˛yÓ˚ å!Ó˚ܲ˲y!Ó˚ä
§Çe´yhs˝ xy•zˆÏlÓ˚ ôyÓ˚y=!° ܲ#⁄
í˛z≠ çy!°Î˚y!ï˛ñ ï˛Ìƒ ˆày˛õlñ !Ù̃y !ÓÓ,!ï˛ •zï˛ƒy!ò x!˲ˆÏÎyˆÏàÓ˚ ˆ«˛ˆÏe ôyÓ˚y 51!Ó
~ÓÇ ˆÎáyˆÏl çy!°Î˚y!ï˛ñ ï˛Ìƒ ˆày˛õlñ !Ù̃y !ÓÓ,!ï˛ •zï˛ƒy!òÈÓ˚ x!˲ˆÏÎyà ˆl•z ˆ§áyˆÏl
51~ ôyÓ˚y–
≤Ã2≠ ôyÓ˚y 51~ xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ xyˆÏà §%ò§• òy!ÓÜ,˛ï˛ ܲÓ˚ çÙy
ˆòGÎ˚y ÎyˆÏÓ⁄
í˛z≠ •ƒÑyñ ˆ§ˆÏ«˛ˆÏe 51~ xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚y ÎyˆÏÓ ly–
≤Ã3≠ ôyÓ˚y 51~ÈüÈÓ˚ xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˛õˆÏÓ˚ Î!ò !ÓK˛y!˛õï˛ åˆly!ê˛!§ä
Óƒ!_´ ê˛yܲy çÙy !òˆÏÎ˚ ˆòl ï˛y•ˆÏ° !ܲ ÚˆÜ˛§Û!ê˛Ó˚ lƒyÎ˚!lî≈Î˚ åxƒyí˛ç%!í˛ˆÏܲ¢lä ܲÓ˚yÓ˚
≤ÈÏÎ˚yçl xyˆÏSÈ⁄
˛í˛z≠ ôyÓ˚y 51~ÈüÈÓ˚ í˛z˛õôyÓ˚yÈüÈ1 xl%ÎyÎ˚# ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˛õˆÏÓ˚Ó˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ
Î!ò í˛z!j‹T Óƒ!_´ §%ò§• òy!ÓÜ,˛ï˛ ܲÓ˚ çÙy ˆòl ï˛y•ˆÏ° ˆÜ˛ylG ç!Ó˚Ùyly ˆòGÎ˚yÓ˚
≤ÈÏÎ˚yçl ˆl•z ~ÓÇ ˙ ˆly!ê˛§ÈüȧÇe´yhs˝ §ÙhflÏ Ü˛yç ˆ¢Î •ˆÏÎ˚ !àˆÏÎ˚ˆÏSÈ ÓˆÏ° ôÓ˚y
•ˆÏÓ–
94
≤Ã4≠ ôyÓ˚y 51~ ~ÓÇ ôyÓ˚yÈ 51È!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚
≤Ãy§!Dܲ ï˛y!Ó˚á årelevant dateä ˆÜ˛yl!ê˛⁄
í˛z≠ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ ï˛y!Ó˚á xÌÓy Î!ò ~•z !Ó˚ê˛yl≈ òy!ᰠܲÓ˚y ly •ˆÏÎ˚
ÌyˆÏܲ ï˛ˆÏÓ ˙ Óy!£Ï≈ܲ !Ó˚ê˛yl≈ òy!ᰠܲÓ˚yÓ˚ çlƒ !l!ò≈‹T ï˛y!Ó˚á–
≤Ã5≠ ôyÓ˚y 51~ ~ÓÇ ôyÓ˚y 51È!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ xÌÓy lƒyÎ˚!lî≈Î˚
xyˆÏò¢ çy!Ó˚ ܲÓ˚yÓ˚ ˆ«˛ˆÏe ˆÜ˛ylG §ÙÎ˚§#Ùy xyˆÏSÈ⁄
í˛z≠ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˆ«˛ˆÏe ˆÜ˛ylG §ÙÎ˚§#Ùy ˆl•zñ ï˛ˆÏÓ Ü˛yÓ˚î
ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ ~ÓÇ lƒyÎ˚!lî≈ˆÏÎ˚Ó˚ xyˆÏò¢ ò%•zÈüÈ•z ôyÓ˚y 51~ÈüÈÓ˚ ˆ«˛ˆÏe ≤Ãy§!Dܲ
ï˛y!Ó˚á ˆÌˆÏܲ !ï˛l ÓSÈÓ˚ñ ~ÓÇ ôyÓ˚y 51!ÓÈÈüÈ~Ó˚ ˆ«˛ˆÏeñ ˛õÑyã˛ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ ˆ¢£Ï
ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã6≠ ôyÓ˚y 51!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ •GÎ˚yÓ˚ xyˆÏà•z í˛z!j‹T Óƒ!_´
§%ò§• òy!ÓÜ,˛ï˛ ܲÓ˚ çÙy !òˆÏï˛ ˛õyˆÏÓ˚l !ܲ⁄
í˛z≠ í˛z˛õôyÓ˚yå1ä xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ xÌÓy í˛z˛õôyÓ˚yå2ä xl%ÎyÎ˚# !ÓÓ,!ï˛
çy!Ó˚ ܲÓ˚yÓ˚ xyˆÏà•z í˛z!j‹T Óƒ!_´ !lˆÏç xÌÓy ˆÜ˛ylG í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ myÓ˚y
Ù)°ƒy!Î˚ï˛ Ü˛Ó˚ñ §%ò ~ÓÇ 15 ¢ï˛yÇ¢ ò[˛˘ç!Ó˚Ùyly§•ñ çÙy !òˆÏï˛ ˛õyˆÏÓ˚l– ~•zôÓ˚ˆÏlÓ˚
çÙyÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ çÙyÜ,˛ï˛ ܲÓ˚ §¡∫ˆÏ¶˛ ˆly!ê˛§ çy!Ó˚ •ˆÏÓ ly–
≤Ã7≠ ôyÓ˚y 51!Ó xl%ÎyÎ˚# ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˛õˆÏÓ˚ Î!ò !ÓK˛y!˛õï˛
Óƒ!_´ åˆly!ê˛!§ä xyòyÎ˚ ˆòl ï˛y•ˆÏ° !ܲ ˆÜ˛§!ê˛Ó˚ lƒyÎ˚!lî≈Î˚ ܲÓ˚yÓ˚ ≤ÈÏÎ˚yçl xyˆÏSÈ⁄
í˛z≠ lyñ Î!ò ò[˛˘ç!Ó˚Ùyly ~ÓÇ §%ò§• ܲÓ˚ çÙy ˆòGÎ˚y •Î˚– í˛z˛õôyÓ˚yå1ä xl%ÎyÎ˚#
ˆly!ê˛§ çy!Ó˚Ó˚ ï˛y!Ó˚á ˆÌˆÏܲ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ !ÓK˛y!˛õï˛ Óƒ!_´ §%ò ~ÓÇ 25 ¢ï˛yÇ¢
ò[˛˘ç!Ó˚Ùyly §• ܲÓ˚ çÙy !òˆÏ° çy!Ó˚ •GÎ˚y ˆly!ê˛§ÈüȧÇe´yhs˝ ܲyç ˆ¢£Ï •ˆÏÎ˚ !àˆÏÎ˚ˆÏSÈ
ӈϰ ôÓ˚y •ˆÏÓ–
≤Ã8≠ Î!ò 51!Ó xl%ÎyÎ˚# ˆly!ê˛§!ê˛Ó˚ lƒyÎ˚!lî≈Î˚ xyˆÏò¢ myÓ˚y ܲÓ˚ ~ÓÇ ò[˛˘ç!Ó˚Ùyly
!l!Ÿã˛ï˛ •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲ ï˛y•ˆÏ° !ܲ !ÓK˛y!˛õï˛ Óƒ!_´Ó˚ Ü˛Ù •yˆÏÓ˚ ò[˛˘ç!Ó˚Ùyly
ˆòGÎ˚yÓ˚ ˆÜ˛ylG §%ˆÏÎyà xyˆÏSÈ⁄
95
í˛z≠ •ƒÑy– lƒyÎ˚!lî≈Î˚ åxƒyí˛ç%!í˛ˆÏܲ¢lä xyˆÏò¢!ê˛ çylyˆÏlyÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ ï˛ÑyˆÏܲ
§%ò ~ÓÇ 50 ¢ï˛yÇ¢ ò[˛˘ç!Ó˚Ùyly§• ܲÓ˚ çÙy !òˆÏï˛ •ˆÏÓ–
ˆ§ˆÏ«˛ˆÏe ˆÜ˛ylG Óƒ!_´ ôyÓ˚y 51!ÓÈüÈÓ˚ í˛z˛õôyÓ˚yÈåÈ6ä xl%ÎyÎ˚# çy!Ó˚ •GÎ˚y ˆÜ˛ylG
xyˆÏò¢ ˛õyGÎ˚yÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ Î!ò ܲÓ˚ñ §%ò ~ÓÇ ò[˛˘ç!Ó˚Ùyly ÓyÓò ˆ§•z ܲˆÏÓ˚Ó˚
50 ¢ï˛yÇ¢ xyòyÎ˚ ˆòl ï˛y•ˆÏ° ˆ§•z ܲÓ˚ÈüȧÇe´yhs˝ §ÙhflÏ Ü˛yç ˆ¢£Ï •ˆÏÎ˚ !àˆÏÎ˚ˆÏSÈ
ӈϰ ôÓ˚y •ˆÏÓ–
≤Ã9≠ Î!ò 51~ ~ÓÇ 51!Ó xl%ÎyÎ˚# çy!Ó˚ •GÎ˚y ˆly!ê˛ˆÏ§Ó˚ xyˆÏò¢ !ï˛l ÓSÈÓ˚
å51~ä Óy ˛õÑyã˛ ÓSÈÓ˚ å51!ÓäÈüÈ~Ó˚ ÙˆÏôƒ ly •Î˚ ï˛y•ˆÏ° ܲ# •ˆÏÓ⁄
í˛z≠ Î!ò ôyÓ˚y 51~å7ä xl%ÎyÎ˚# !ï˛l ÓSÈÓ˚ ~ÓÇ 51!Óå7ä xl%ÎyÎ˚# ˛õÑyã˛ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ
lƒyÎ˚!lî≈Î˚ xyˆÏò¢ ly çy!Ó˚ •Î˚ xyò¢≈ !ç~§!ê˛ xy•zl xl%ÎyÎ˚# lƒyÎ˚!lî≈Î˚ ܲyˆÏÎ≈Ó˚
§Ùy!Æ •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôÓ˚y •ˆÏÓ–
≤Ã10≠ Î!ò ˆÜ˛ylG Óƒ!_´ xlƒ ܲyÓ˚G ܲySÈ ˆÌˆÏܲ ܲÓ˚ §Ç@˝Ã• ܲˆÏÓ˚l !ܲv ï˛y §Ó˚ܲyÓ˚ˆÏܲ
çÙy ly ˆòl ï˛y•ˆÏ° ܲ# •ˆÏÓ⁄
í˛z≠ ôyÓ˚y 52 xl%ÎyÎ˚# ˆÜ˛ylG Óƒ!_´ xlƒ ܲyÓ˚G ܲySÈ ˆÌˆÏܲ ܲÓ˚ˆÏÎyàƒ xÌÓy ܲÓ˚
Ó˚!•ï˛ ˆÜ˛ylG Ó˚Ü˛Ù §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ ˆÜ˛ylG ˛õ!Ó˚Ùyî xÌ≈ ܲÓ˚ !•§yˆÏÓ §Ç@˝Ã• ܲÓ˚ˆÏ°
ï˛y ˆÜ˛w xÌÓy Ó˚yçƒ §Ó˚ܲyÓ˚ˆÏܲ çÙy ˆòˆÏÓl–
≤Ã11≠ Î!ò ˆÜ˛ylG Óƒ!_´ ܲÓ˚ §Ç@˝Ã• ܲˆÏÓ˚l !ܲv ôyÓ˚y 52 °Aâl ܲˆÏÓ˚ ï˛y §Ó˚ܲyÓ˚ˆÏܲ
çÙy ly ˆòl ï˛y•ˆÏ° ܲ# ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ⁄
í˛z≠ ˆly!ê˛§ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– fl∫y˲y!Óܲ lƒyÎ˚!Óã˛yÓ˚ ≤Ãy!ÆÓ˚ §%ˆÏÎyà !òˆÏÎ˚ xyˆÏò¢
çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– ÙˆÏl Ó˚yáˆÏï˛ •ˆÏÓ ˆÎñ ~•z xyˆÏò¢ xÓ¢ƒ•z ˆly!ê˛¢ çy!Ó˚Ó˚ ~ܲ
ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– ï˛ˆÏÓñ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˆÜ˛ylG
§ÙÎ˚§#Ùy ˆl•z– ~Ùl!ܲ ò¢ ÓSÈÓ˚ ˛õˆÏÓ˚G í˛zk˛yÓ˚ ܲyç xyÓ˚Ω˛ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–
≤Ã12≠ ôyÓ˚y 52 °AâlÈüÈ~Ó˚ ˆ«˛ˆÏe ˆÎáyˆÏl ܲÓ˚ §Ç@˝Ã• ܲˆÏÓ˚ §Ó˚ܲyÓ˚ˆÏܲ çÙy ˆòGÎ˚y
•Î˚!l ˆ§áyˆÏl ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ çy!Ó˚ ܲÓ˚yÓ˚ ˆÜ˛ylG §ÙÎ˚§#Ùy xyˆÏSÈ⁄
í˛z≠ lyñ ˆÜ˛ylG §ÙÎ˚§#Ùy ˆl•z– ~•zôÓ˚ˆÏlÓ˚ ÚˆÜ˛§Û ôÓ˚y ˛õí˛¸ˆÏ°•z ˆÎˆÏܲylG §ÙÎ˚
96
ˆly!ê˛§ çy!Ó˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– ˆly!ê˛§ çy!Ó˚Ó˚ ï˛y!Ó˚á ˆÌˆÏܲ ~ܲ ÓSȈÏÓ˚Ó˚ ÙˆÏôƒ
lƒyÎ˚!lî≈Î˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã13≠ ܲ# ܲ# í˛z˛õyˆÏÎ˚ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲÓ˚ í˛zk˛yÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ !l¡¨!°!áï˛ í˛z˛õyÎ˚=!° xyˆÏSÈ üüüÈ
ܲä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lˆÏç Óy xlƒ ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ !lÎ%_´ ܲˆÏÓ˚ ≤ÈÏòÎ˚
xÌ≈ ˛õyGly ˆÌˆÏܲ ˆÜ˛ˆÏê˛ !lˆÏï˛ ˛õyˆÏÓ˚l–
áä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lˆÏç Óy xlƒ ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ !lÎ%_´ ܲˆÏÓ˚ ≤ÈÏòÎ˚
xÌ≈ ˙ Óƒy!_´Ó˚ ˛õîƒ xyê˛Ü˛ ܲˆÏÓ˚ G !Ó!e´ ܲˆÏÓ˚ xyòyÎ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
àä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ˆ§•z Óƒ!_´ˆÏòÓ˚ í˛zˆÏjˆÏ¢ƒ §Ó˚ܲyÓ˚ˆÏܲ ê˛yܲy çÙy ˆòGÎ˚yÓ˚
çlƒ ˆly!ê˛§ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ÎÑyÓ˚y ˙ Óƒ!_´Ó˚ ܲyˆÏSÈ ê˛yܲy ˛õyl xÌÓy
˲!ӣσˆÏï˛ ˛õyˆÏÓl xÌÓy ˙ Óƒ!_´Ó˚ ê˛yܲy Ó˚yáˆÏSÈl xÌÓy ˲!ӣσˆÏï˛ Ó˚yáˆÏÓl–
Èâä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲï,˛≈˛õˆÏ«˛Ó˚ ܲySÈ ˆÌˆÏܲ xl%ˆÏÙyòl ˛õyÓyÓ˚ ˛õÓ˚ ˙ Óƒ!_´Ó˚
!lˆÏçÓ˚ xÌÓy ï˛ÑyÓ˚ !lÎ˚sfˆÏî Ìyܲy fliyÓÓ˚ Óy xfliyÓÓ˚ §¡õ!_ ˆe´yܲ ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l ~ÓÇ xyòyÎ˚ ly ˛õyGÎ˚y ˛õÎ≈hs˝ ï˛y xyê˛Ü˛ Ó˚yáˆÏï˛ ˛õyˆÏÓ˚l– ˆe´yܲ ܲÓ˚yÓ˚
!ï˛!Ó˚¢ !òˆÏlÓ˚ ÙˆÏôƒ Î!ò xyòyÎ˚ ly ˛õyGÎ˚y ÎyÎ˚ ˙ §¡õ!_ !Ó!e´ ܲÓ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚ ~ÓÇ ï˛y ˆÌˆÏܲ Óy!ܲ ê˛yܲy !Ó!e´ÈüÈáÓ˚ã˛ §ˆÏÙï˛ xyòyÎ˚ ܲÓ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚– í˛zm,_ xÌ≈ Î!ò !ܲS%È ÌyˆÏܲ ï˛y ˙ Óƒ!_´ˆÏܲ ˆÊ˛Ó˚ï˛ !òˆÏï˛ •ˆÏÓ–
.ä í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !lç fl∫y«˛ˆÏÓ˚ ˙ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ ÓˆÏܲÎ˚y xÌ≈Ó˚y!¢Ó˚
í˛zˆÏÕ‘á ܲˆÏÓ˚ ~ܲ!ê˛ ¢Ç§y˛õe ÓylyˆÏÓl ~ÓÇ ˆ§!ê˛ ˙ Óƒ!_´ ˆÎáyˆÏl ÓƒÓ§y
ܲˆÏÓ˚lñ ˆÎáyˆÏl Ó§Óy§ ܲˆÏÓ˚l xÌÓy ˆÎáyˆÏl ï˛ÑyÓ˚ §¡õ!_ Ó˚ˆÏÎ˚ˆÏSÈ ˆ§áylܲyÓ˚
áyçly xyòyÎ˚ܲyÓ˚#ˆÏܲ åܲyˆÏ°QÓ˚ˆÏÜ˛ä ˛õyë˛yˆÏÓl– áyçly xyòyÎ˚ܲyÓ˚# ˙ ¢Ç§y˛õe
˛õyÓyÓ˚ ˛õÓ˚ ˙ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ ÓˆÏܲÎ˚y xÌ≈Ó˚y!¢ xyòyˆÏÎ˚Ó˚ ÓƒÓfliy ܲÓ˚ˆÏÓl
ˆÎl ï˛yÓ˚ ܲySÈ ˆÌˆÏܲ Ë)˛!ÙÓ˚yçfl∫ ˛õyGly xyˆÏSÈ–
≤Ã14≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ !ܲ!hflψÏï˛ xÌ≈Ó˚y!¢ xyòyˆÏÎ˚Ó˚ §%ˆÏÎyà !òˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy– fl∫ÈüÈÙ)°ƒyÎ˚lÜ,˛ï˛˛ ܲˆÏÓ˚Ó˚ ˆ«˛e=!° ÓyˆÏò– ܲ!Ù¢lyÓ˚˘!ã˛Ê˛ ܲ!Ù¢lyÓ˚ ÎÌy!Ó!•ï˛
≤ÈÏÎ˚yçl#Î˚ !lˆÏ£ÏôyK˛yñ ¢ï˛≈ xyˆÏÓ˚y˛õ ܲˆÏÓ˚ ˆÜ˛ylG ˛õ!Ó˚Ùyî ÓˆÏܲÎ˚y çÙy ˆòGÎ˚yÓ˚
§ÙÎ˚§#Ùy Óyí˛¸yˆÏï˛ ˛õyˆÏÓ˚l Óy Ùy!§Ü˛ !ܲ!hflψÏï˛ ôyÓ˚y 36ÈüÈ~ §ÇK˛y!Î˚ï˛ §%ò §ˆÏÙï˛
ÓˆÏܲÎ˚y ܲÓ˚ §ˆÏÓ≈yFã˛ 24 !ܲ!hflψÏï˛ ˆòGÎ˚y !ÓˆÏÓã˛ly ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ˆ§•z§ÙhflÏ ˆ«˛ˆÏe
ˆÎáyˆÏl ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyî ˙ Óƒ!_´ ˆÜ˛ylG !Ó˚ê˛yˆÏl≈ fl∫ÈüÈÙ)°ƒyÎ˚l ܲˆÏÓ˚l!l– Î!ò ˆÜ˛ylG
97
ܲyÓ˚ˆÏî ˆÜ˛í˛z ˆÜ˛ylG ~ܲ!ê˛ !ܲ!hflÏ !l!ò≈‹T ï˛y!Ó˚ˆÏáÓ˚ ÙˆÏôƒ !òˆÏï˛ ly ˛õyˆÏÓ˚l ï˛y•ˆÏ° ˙
ï˛y!Ó˚ˆÏáÓ˚ §ÙhflÏ ÓˆÏܲÎ˚y §ˆÏD §ˆÏD !òˆÏï˛ •ˆÏÓ ~ÓÇ ˆÜ˛ylG ˆly!ê˛§ SÈyí˛¸y•z xyòyÎ˚
ܲÓ˚y •ˆÏÓ–
≤Ã15≠ Î!ò ˆÜ˛ylG ܲyÓ˚ˆÏî !fliÓ˚#Ü,˛ï˛ ܲÓ˚ xy!˛õ° Óy ˛õ%l/˛õÓ˚#«˛yÓ˚ ˛õˆÏÓ˚ ˆÓˆÏí˛¸ ÎyÎ˚
ï˛ál ܲ# •ˆÏÓ⁄
í˛z≠ òy!Ó xyòyˆÏÎ˚Ó˚ ˆly!ê˛§ ÷ô%Ùye Ó!ô≈ï˛ ÓˆÏܲÎ˚yÓ˚ í˛z˛õÓ˚ ܲÓ˚y ÎyˆÏÓ– ˆÎ ˛õ!Ó˚Ùyî
òy!Ó xy!˛õ° Óy ˛õ%l/˛õÓ˚#«˛yÓ˚ xyˆÏà !fliÓ˚#Ü,˛ï˛ •ˆÏÎ˚ ˆàˆÏSÈ ï˛yÓ˚ xyòyÎ˚˘í˛zk˛yˆÏÓ˚Ó˚ ≤Ã!e´Î˚y
ã˛°ˆÏï˛ ÌyܲˆÏÓ–
≤Ã16≠ Î!ò ˆÜ˛ylG ܲÓ˚òyï˛yÓ˚ ˆÜ˛ylG ÓˆÏܲÎ˚y ܲÓ˚ ÌyˆÏܲ ~ÓÇ !ï˛!l •z!ï˛ÙˆÏôƒ ï˛ÑyÓ˚
ÓƒÓ§y xlƒ ܲyí˛zˆÏܲ •hflÏyhs˝Ó˚ ܲˆÏÓ˚l ï˛ál ï˛ÑyÓ˚ ÓˆÏܲÎ˚y ܲˆÏÓ˚Ó˚ ܲ# •ˆÏÓ⁄
í˛z≠ Îál ˆÜ˛ylG ܲÓ˚òyï˛y ï˛ÑyÓ˚ ÓƒÓ§yÓ˚ §¡õ)î≈ Óy xÇ¢ !Ó!e´ñ í˛z˛õ•yÓ˚ñ •zçyÓ˚yñ
˛õ!Ó˚ï˛ƒyà Óy xl%Ù!ï˛ñ ˲yí˛¸y Óy xlƒ ˆÜ˛ylG ˛õk˛!ï˛ˆÏï˛ xlƒ ܲyí˛zˆÏܲ •hflÏyhs˝Ó˚ ܲˆÏÓ˚l
ï˛ál ˙ ܲÓ˚òyï˛y ~ÓÇ ˙ Óƒ!_´ ÎyˆÏܲ ÓƒÓ§y •hflÏyhs˝Ó˚ ܲÓ˚y •ˆÏ°y ï˛ÑyÓ˚y ~ܲܲ ~ÓÇ
ˆÎÔÌ˲yˆÏÓ •hflÏyhs˝ˆÏÓ˚Ó˚ §ÙÎ˚ ˛õÎ≈hs˝ xlyòyÎ˚# ܲÓ˚ñ §%ò G ò[˛˘ç!Ó˚ÙylyÈüüüÈ ï˛y •hflÏyhs˝ˆÏÓ˚Ó˚
xyˆÏà Óy ˛õˆÏÓ˚ Îál•z !fliÓ˚#Ü,˛ï˛ ˆ•yܲ ly ˆÜ˛lÈüüüÈ !òˆÏï˛ Óyôƒ ÌyܲˆÏÓl–
≤Ã17≠ ˆÜ˛ylG ˆÜ˛y¡õy!l Îál ÓƒÓ§y =!ê˛ˆÏÎ˚ ˆÊ˛ˆÏ° ï˛ál ÓˆÏܲÎ˚y ܲÓ˚ÈüÈ~Ó˚ ܲ# •Î˚⁄
í˛z≠ Îál ˆÜ˛ylG ˆÜ˛y¡õy!l ÓƒÓ§y =!ê˛ˆÏÎ˚ ˆÊ˛ˆÏ° ~ÓÇ ÓƒÓ§y =ê˛yˆÏlyÓ˚ xyˆÏà Óy
˛õˆÏÓ˚ ÓˆÏܲÎ˚y ܲÓ˚ !fliÓ˚#Ü,˛ï˛ •Î˚ ï˛ál ≤ÈÏï˛ƒÜ˛ Óƒ!_´ ÎÑyÓ˚y ï˛ál ˆÜ˛y¡õy!l ˛õ!Ó˚ã˛y°lyÓ˚
òy!Î˚ˆÏc !SˆÏ°l ï˛ÑyÓ˚y ~ܲˆÏe ~ÓÇ ˛õ,Ìܲ˲yˆÏÓ ÓˆÏܲÎ˚y ˆòGÎ˚yÓ˚ çlƒ òyÎ˚# Î!ò ly ï˛ÑyÓ˚y
ܲ!Ù¢lyˆÏÓ˚Ó˚ ܲyˆÏSÈ §ˆÏhs˝y£Ïçlܲ˲yˆÏÓ ≤ÃÙyî ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ˆÎ ï˛ÑyˆÏòÓ˚ !lˆÏçˆÏòÓ˚
ܲï˛≈Óƒ˛õy°ˆÏl xӈϕ°yñ ˜Óô «˛Ùï˛yÓ˚ x˛õÓƒÓ•yÓ˚ G ˆÜ˛y¡õy!lÓ˚ !e´Î˚yܲ°yˆÏ˛õÓ˚ òy!Î˚c
°AâˆÏlÓ˚ çlƒ ܲÓ˚ ÓˆÏܲÎ˚y •Î˚!l–
≤Ã18≠ ~ܲ!ê˛ xÇ¢#òy!Ó˚ ÓƒÓ§yÎ˚ xÇ¢#òyÓ˚ˆÏòÓ˚ ˛õ!Ó˚ˆÏ¢yôˆÏÎyàƒ Ü˛ˆÏÓ˚Ó˚ òyÎ˚ ܲ# Ó˚ܲÙ⁄
í˛z≠ ˆÜ˛ylG Ê˛yˆÏÙ≈Ó˚ xÇ¢#òyÓ˚Ó˚y ˆÎÔÌ˲yˆÏÓ Óy ˛õ,Ìܲ˲yˆÏÓ ˆÜ˛ylG ܲÓ˚ñ §%ò Óy
ò[˛˘ç!Ó˚Ùyly ≤ÃòyˆÏlÓ˚ çlƒ òyÎ˚# ÌyܲˆÏÓl– xÇ¢#òyÓ˚Ó˚y ˆÜ˛ylG xÇ¢#òyˆÏÓ˚Ó˚ xÓ§Ó˚
98
ˆlGÎ˚yÓ˚ §ÇÓyò !°!áï˛ ˆly!ê˛§ myÓ˚y ܲ!Ù¢lyÓ˚ˆÏܲ çylyˆÏÓl ~ÓÇ xÓ§ˆÏÓ˚Ó˚ !òl
˛õÎ≈hs˝ ܲÓ˚ñ §%ò Óy ò[˛˘ç!Ó˚Ùyly Îy ˙!òl Óy ï˛yÓ˚ ˛õˆÏÓ˚ !fliÓ˚#Ü,˛ï˛ •Î˚ ï˛y ˙ xÇ¢#òyˆÏÓ˚Ó˚
í˛z˛õÓ˚ Óï˛≈yˆÏÓ– xÓ§ˆÏÓ˚Ó˚ !òl ˆÌˆÏܲ ~ܲ ÙyˆÏ§Ó˚ ÙˆÏôƒ Î!ò ܲ!Ù¢lyÓ˚ˆÏܲ çylyˆÏly ly
•Î˚ ï˛y•ˆÏ° Îï˛!òl ly çylyˆÏly •ˆÏFSÈ ï˛ï˛!òˆÏlÓ˚ òyÎ˚ ˙ xÇ¢#òyˆÏÓ˚Ó˚ í˛z˛õÓ˚ ˆÌˆÏܲ
ÎyˆÏÓ–
≤Ã19≠ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ ÎÑyÓ˚ ÓƒÓ§y ˆÜ˛ylG x!˲˲yÓܲñ x!SÈ Óy lyÓy°ˆÏܲÓ˚
≤Ã!ï˛!l!ô myÓ˚y ˛õ!Ó˚ã˛y!°ï˛ •Î˚ñ ï˛ÑyÓ˚ ÓˆÏܲÎ˚y ܲˆÏÓ˚Ó˚ ܲ# •ˆÏÓ⁄
í˛z≠ ÓˆÏܲÎ˚y ܲÓ˚ˆÏÎyàƒ ˆÜ˛ylG ÓƒÓ§y Î!ò ˆÜ˛ylG lyÓy°Ü˛ Óy xlƒ ˆÜ˛yl x«˛Ù
Óƒ!_´Ó˚ x!˲˲yÓܲñ x!SÈ Óy ≤Ã!ï˛!l!ô ˙ lyÓy°Ü˛ Óy x«˛Ù Óƒ!_´Ó˚ §%!ÓôyˆÏÌ≈ ã˛y!°ˆÏÎ˚
Îyl ï˛ˆÏÓ Ü˛Ó˚ñ §%ò ~ÓÇ ò[˛˘ç!Ó˚Ùyly ˙ x!˲˲yÓܲñ x!SÈñ ≤Ã!ï˛!l!ôÈüÈÓ˚ í˛z˛õÓ˚ ôyÎ≈
•ˆÏÓ ~ÓÇ ï˛ÑyˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ ï˛y í˛zk˛yÓ˚ ܲÓ˚y •ˆÏÓ–
≤Ã20≠ Î!ò ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ Ë)˛§¡õ!_ ≤Ã!ï˛˛õy°ƒy!ôܲÓ˚î åˆÜ˛yê˛≈ xÓ
GÎ˚yí˛≈§äÈüÈ~Ó˚ !lÎ˚sfˆÏî ÌyˆÏܲ ï˛ál ܲ# •Î˚⁄
í˛z ≠ Î!ò ˆÜ˛ylG ܲÓ˚ ˆ Ï Î yàƒ Óƒ!_´Ó˚ Ë) ˛ §¡õ!_ xyòy°ˆÏ ï ˛Ó˚ xyˆÏ ò ˆÏ ¢ ˆÜ˛ylG
≤Ã!ï˛˛õy°ƒy!ôܲÓ˚î åˆÜ˛yê˛≈ xÓ˛ GÎ˚yí˛≈§äÈüÈ~Ó˚ñ ≤ây§Ü˛ñ §Ó˚ܲy!Ó˚ x!SÈñ !Ó˚!§Ë˛yÓ˚ Óy
ˆÜ˛ylG ˛õ!Ó˚ã˛y°Ü˛üÈ~Ó˚ !lÎ˚sfˆÏî ÌyˆÏܲ ï˛y•ˆÏ° ܲÓ˚ñ §%ò ~ÓÇ ò[˛˘ç!Ó˚Ùyly ˙
≤Ã!ï˛˛õy°ƒy!ôܲÓ˚ˆÏîÓ˚ ≤ây§Ü˛ñ §Ó˚ܲyÓ˚# x!SÈñ !Ó˚!§Ë˛yÓ˚ Óy ˆÜ˛ylG ˛õ!Ó˚ã˛y°Ü˛ÈüÈ~Ó˚ í˛z˛õÓ˚
ôyÎ≈ •ˆÏÓ ~ÓÇ ï˛ÑyˆÏòÓ˚ ܲySÈ ˆÌˆÏܲ í˛zk˛yÓ˚ ܲÓ˚y •ˆÏÓ !ë˛Ü˛ ˆÎ˲yˆÏÓ ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ
Óƒ!_´Ó˚ í˛z˛õÓ˚ ܲÓ˚ ôyÎ≈ ~ÓÇ í˛zk˛yÓ˚ ܲÓ˚y ܲÓ˚y •Î˚–
99
16
!ç~§!ê˛ˆÏï˛ xy!˛õ°ñ !Ó˚!˲í˛z ~ÓÇ !Ó˚!˲¢l
APPEALS, REVIEW & REVISION
IN
GST
≤Ã1≠ ˆÜ˛ylG Óƒ!_´ ïÑ˛yÓ˚ !ÓÓ˚&ˆÏk˛ ˛õy¢ ܲÓ˚y ˆÜ˛ylG xyˆÏòˆÏ¢ §v‹T ly •ˆÏ° !ܲ
xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z≠ ˆÜ˛ylG Óƒ!_´ ïÑ˛yÓ˚ !ÓÓ˚&ˆÏk˛ ˆÜ˛ylG Úxƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛ÛÈüÈÓ˚ ˛õy¢ ܲÓ˚y xyˆÏòˆÏ¢
§v‹T ly •ˆÏ° xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓlñ !ܲv ôyÓ˚y 93ÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ !ܲS%È xyˆÏò¢ Óy
!§k˛yhs˝ xy!˛õ°ˆÏÎyàƒ lÎ˚–
≤Ã2≠ Î!ò !§!ç~§!ê˛Ó˚ ܲ!Ù¢lyÓ˚ ˆÜ˛ylG xyˆÏò¢ˆÏܲ xy•zlyl%à xÌÓy §!ë˛Ü˛ lÎ˚ ӈϰ
ÙˆÏl ܲˆÏÓ˚l !ï˛!l !lˆÏç !ܲ ˆ§•z xyˆÏò¢ ˛õ!Ó˚Óï˛≈l ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z≠ ly– xyò¢≈ xy•zˆÏl !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ˆ«˛ˆÏe ~•z !ӣψÏÎ˚ ˛õ,Ìܲ ˛õ,Ìܲ
!Óôyl xyˆÏSÈ– !§!ç~§!ê˛ÈüÈ Ó˚ ˆ«˛ˆÏe ôyÓ˚y 79å2ä xl%ÎyÎ˚# Î!ò !§!ç~§!ê˛Ó˚ ܲ!Ù¢lyÓ˚
xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛Ó˚ çy!Ó˚ ܲÓ˚y ˆÜ˛ylG xyˆÏò¢ˆÏܲ xy•zlyl%à xÌÓy §!ë˛Ü˛ lÎ˚
ӈϰ ÙˆÏl ܲˆÏÓ˚l ï˛y•ˆÏ° !ï˛!l ïÑ˛yÓ˚ ÙˆÏï˛ ˙ xyˆÏò¢!ê˛ ˆÎ ˆÎ !ӣψÏÎ˚ xy•zl§¡øï˛ Óy
ÎÌyÌ≈ •Î˚!l ï˛yÓ˚ ≤Ã!ï˛!ê˛ !°!˛õÓk˛ ܲˆÏÓ˚ xyÓ˚ ~ܲ!ê˛ xyˆÏò¢ ˛õy¢ ܲÓ˚ˆÏÓl ~ÓÇ ï˛ÑyÓ˚
xôhflÏl ˆÜ˛ylG !ç~§!ê˛ xy!ôܲy!Ó˚ܲˆÏܲ xyˆÏò¢ ˆòˆÏÓl ÚÊ˛yfiê˛≈ xƒy!˛õˆÏ°ê˛ xÌ!Ó˚!ê˛Û
å≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛äÈüÈÓ˚ ܲyˆÏSÈ ~ܲ!ê˛ òÓ˚áyhflÏ çÙy !òˆÏï˛– ˙ òÓ˚áyhflÏ ï˛ál ≤ÃÌÙ
xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈÓ˚ ܲyˆÏSÈ xy!˛õ° !•§yˆÏÓ àîƒ •ˆÏÓ–
≤Ã3≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛üÈÓ˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
100
í˛z≠ !§k˛yhs˝˘xyˆÏò¢ çylyˆÏlyÓ˚ åܲÙ%ƒ!lˆÏÜ˛ê˛ Ü˛Ó˚yä !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ xy!˛õ° ܲÓ˚y ÎyˆÏÓ
ӈϰ !fliÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ–
≤Ã4≠ ~•z §ÙÎ˚§#Ùy !ܲ !§!ç~§!ê˛ÈÓ˚ ܲ!Ù¢lyˆÏÓ˚Ó˚ myÓ˚y çy!Ó˚ ܲÓ˚y xyˆÏòˆÏ¢Ó˚ Ê˛°fl∫Ó˚*˛õ
!í˛˛õyê≈˛ˆÏÙrê˛y° xy!˛õ° Óy òÓ˚áyˆÏhflÈÓ˚ ˆ«˛ˆÏeG ≤ÈÏÎyçƒ⁄
í˛z≠ •ƒÑy– ~•z òÓ˚áyhflÏ Îy xy!˛õ° !•§yˆÏÓ•z àîƒ •ˆÏÓÈüüüÈ ~•z §ÙÎ˚§#Ùy ˆ§!ê˛Ó˚ ˆ«˛ˆÏeG
≤ÈÏÎyçƒ ~ÓÇ xy!˛õˆÏ°Ó˚ §ÙhflÏ !Óôyl=!° ~•zôÓ˚ˆÏlÓ˚ òÓ˚áyˆÏhflÈÓ˚ ˆ«˛ˆÏeG ≤ÈÏÎyçƒ
•ˆÏÓ–
≤Ã5≠ !lô≈y!Ó˚ï˛ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ xy!˛õˆÏ°Ó˚ xyˆÏÓòl çÙy ly !òˆÏ° ≤ÃÌÙ xy!˛õ°
ܲï,˛≈˛õˆÏ«˛Ó˚È !ܲ ˙ !Ó°¡∫ «˛Ùy ܲÓ˚yÓ˚ x!ôܲyÓ˚ xyˆÏSÈ⁄
í˛z≠ •ƒÑy– ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ !lô≈y!Ó˚ï˛ !ï˛l Ùy§ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚G ~ܲ Ùy§ ˛õÎ≈hs˝
!Ó°¡∫ «˛Ùy ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚lñ ï˛ˆÏÓ ôyÓ˚y 79å4äÈüÈÓ˚ xl%!Ó!ôˆÏï˛˛ ˆÎÙl Ó°y xyˆÏSÈ
ˆ§•zÙˆÏï˛y ÚΈÏÌ‹T ܲyÓ˚îÛ ÌyܲˆÏï˛ •ˆÏÓ–
≤Ã6≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ !ܲ xy!˛õ° ˆÙˆÏÙyÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ ly Ìyܲy ˆÜ˛ylG ܲyÓ˚îÈüÈˆÜ˛
x!ï˛!Ó˚_´ ܲyÓ˚î !•§yˆÏÓ !ÓˆÏÓã˛ly ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy– ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ Î!ò ÙˆÏl ܲˆÏÓ˚l ˆÎ ˙ Ë%˛°˘!Óã%˛ƒ!ï˛ •zFSÈyÜ,˛ï˛ lÎ˚
ï˛y•ˆÏ° x!ï˛!Ó˚_´ ܲyÓ˚î !ÓˆÏÓã˛ly ܲÓ˚yÓ˚ x!ôܲyÓ˚ ï˛ÑyÓ˚ xyˆÏSÈ–
≤Ã7≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ ˆÎ xyˆÏò¢ ˆòˆÏÓl ï˛y ܲyˆÏܲ çylyˆÏï˛ •ˆÏÓ⁄
í˛z≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y xyˆÏòˆÏ¢Ó˚ ≤Ã!ï˛!°!˛õ xyˆÏÓòlܲyÓ˚#ñ
xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛ ~ÓÇ ˆ«˛e#Î˚˛ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ˆÏܲ
˛õyë˛yˆÏï˛ •ˆÏÓ–
≤Ã8≠ xy!˛õ° ܲÓ˚ˆÏï˛ ˆàˆÏ° Óyôƒï˛yÙ)°Ü˛ x!@˝ÃÙ çÙyÓ˚ å!≤ÃüÈ!í˛ˆÏ˛õy!çê˛ä ˛õ!Ó˚Ùyî ܲï˛⁄
í˛z≠ !Óï˛!ܲ≈ï˛ ê˛yܲyÓ˚ 10 ¢ï˛yÇ¢ åï˛ˆÏÓ ~§!ç~§!ê˛ÈüÈÓ˚ ˆ«˛ˆÏe xyò¢≈ xy•zˆÏlÓ˚ ≤ß¿ lÇ
12 G 13 o‹TÓƒä–
101
≤Ã9≠ !Óï˛!ܲ≈ï˛ Ó˚y!¢ åamount in disputeä ܲ#⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zlÈüÈ~Ó˚ ôyÓ˚y 79å6äÈü~ÈÓ˚ Óƒyáƒy xl%ÎyÎ˚# !Óï˛!ܲ≈ï˛ Ó˚y!¢
•ˆÏ°yÈüüüÈ
1ä ôyÓ˚y 46 xÌÓy 47 xÌÓy 48 xÌÓy 51 xl%ÎyÎ˚# !lî#≈ï˛ xÌ≈Ó˚y!¢ó
2ä ≤ÃhflÏy!Óï˛ !ç~§!ê˛ ˆe´!í˛ê˛ xy•zl xl%ÎyÎ˚# ≤ÈÏòÎ˚ xÌ≈Ó˚y!¢ó
3ä !Ê˛ xÌÓy ç!Ó˚Ùyly xyˆÏÓ˚y˛õ–
≤Ã10≠ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ !ܲ ï˛ÑyÓ˚ xyˆÏòˆÏ¢Ó˚ ÙyôƒˆÏÙ Ù)° xyˆÏòˆÏ¢ ôyÎ≈Ü,˛ï˛ ܲÓ˚˘!Ê˛
˘ç!Ó˚Ùyly Óyí˛¸yˆÏï˛ xÌÓy ≤Ãï˛ƒ˛õ≈îˆÏÎyàƒ xÌ≈ å!Ó˚Ê˛yu˛ä˘•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲÙyˆÏï˛
˛õyˆÏÓ˚l⁄
í˛z ≠ ≤ÃÌÙ xy!˛õ° ܲï, ˛ ≈ ˛ õ«˛ ï˛Ñ y Ó˚ «˛Ùï˛yÓˆÏ ° ï˛Ñ y Ó˚ xyˆÏ ò ˆÏ ¢ Ó˚ ÙyôƒˆÏ Ù
!Ê˛˘ç!Ó˚Ùyly˘ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õ!Ó˚ÓˆÏï˛≈ xyˆÏÓ˚y!˛õï˛ ç!Ó˚Ùyly Óyí˛¸yˆÏï˛ xÌÓy
≤Ãï˛ƒ˛õ≈îȈÏÎyàƒ xÌ≈ å!Ó˚Ê˛yu˛ä˘•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ܲÙyˆÏï˛ ˛õyˆÏÓ˚l Î!ò xy!˛õ°Ü˛yÓ˚#ˆÏܲ
≤ÃhflÏy!Óï˛ •y!lܲÓ˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ lƒy΃ §%ˆÏÎyà ˆòGÎ˚y •ˆÏÎ˚ ÌyˆÏܲ–
åôyÓ˚y 79å10äÈüÈ ~Ó˚ ≤ÃÌÙ xl%!Ó!ôä
ˆÎáyˆÏl ܲÓ˚ Óyí˛¸yÓyÓ˚ xÌÓy •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ÈüÈ~Ó˚ Ë%˛° í˛z˛õˆÏ˲yˆÏàÓ˚ Óƒy˛õyˆÏÓ˚
!lô≈yÓ˚ˆÏîÓ˚ ≤ß¿ Óï≈˛Ùylñ ˆ§•z ˆ«˛ˆÏe xy!˛õ°Ü˛yÓ˚#ˆÏܲ˛ ≤ÃhflÏy!Óï˛ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛
ÎÌyÎÌ˲yˆÏÓ Ü˛yÓ˚î ò¢≈yˆÏlyÓ˚ §%ˆÏÎyà !òˆÏÎ˚ ôyÓ˚y 51ÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ
xyˆÏò¢!ê˛ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ– åôyÓ˚y 79å10äÈüÈ~Ó˚ !mï˛#Î˚ xl%!Ó!ôä–
≤Ã11≠ å÷ô%Ùye ~§!ç~§!ê˛ xy•zˆÏlÓ˚ çlƒä ~§!ç~§!ê˛ xy•zˆÏlÓ˚ xô#l ≤ÃÌÙ xy!˛õ°
ܲï,˛≈˛õˆÏ«˛Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚ˆÏï˛ ˆàˆÏ° x!@˝ÃÙ çÙy å!≤ÃÈüÈ!í˛ˆÏ˛õy!çê˛ä §¡õ!Ü≈˛ï˛
!Óôyl=!° ܲ#⁄
í˛z≠ !Óï˛!ܲ≈ï˛ Ó˚y!¢Ó˚ 10 ¢ï˛yÇ¢ xy!˛õ° xyˆÏÓòl çÙy ˆòÓyÓ˚ xyˆÏà çÙy !òˆÏï˛
•ˆÏÓ– ~ê˛y !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ í˛z˲Î˚ xy•zˆÏlÓ˚ ˆ«˛ˆÏe•z ≤ÈÏÎyçƒñ ï˛ˆÏÓ
~§!ç~§!ê˛ÈüÈ Ó˚ ˆ«˛ˆÏe ~•z 10 ¢ï˛yÇ¢ SÈyí˛¸yG !Óï˛!ܲ≈ï˛ xyˆÏò¢ ˆÌˆÏܲ í˛zq(ï˛ Ü˛Ó˚ñ
§%òñ !Ê˛ñ ò[˛˘ç!Ó˚ÙylyÓ˚ ˆÎ xÇ¢ xy!˛õ°Ü˛yÓ˚# ˆÙˆÏl !lˆÏÎ˚ˆÏSÈl ï˛yÓ˚ §¡õ)î≈ xÇ¢ çÙy
!òˆÏï˛ •ˆÏÓ–
xyÓyÓ˚ñ Î!ò ~§!ç~§!ê˛ÈüÓ˚ ܲ!Ù¢lyÓ˚ ˆÜ˛ylG ÚˆÜ˛§ÛÈüÈˆÜ˛ Ú=Ó˚&ï˛Ó˚ ˆÜ˛§Û ӈϰ
ÙˆÏl ܲˆÏÓ˚lñ ï˛ál !Ó˲yà#Î˚ ܲï,˛≈˛õ«˛ ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈ~Ó˚ ܲyˆÏSÈ x!@˝ÃÙ çÙy
102
å!≤ÃÈüÈ!í˛ˆÏ˛õy!çê˛ä !•§yˆÏÓ !Óï˛!ܲ≈ï˛ Ó˚y!¢Ó˚ xl!ôܲ 50 ¢ï˛yÇ¢ Óyí˛¸yÓyÓ˚ xyˆÏÓòl
çylyˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã12≠ å÷ô% Ùye ~§!ç~§!ê˛ xy•zˆÏlÓ˚ çlƒä Ú=Ó˚&ï˛Ó˚ ˆÜ˛§Û ܲ#⁄
í˛z≠ Ú=Ó˚&ï˛Ó˚ ˆÜ˛§Û ÙyˆÏl ~Ùl ˆÜ˛ylG ÚˆÜ˛§Û ÎyˆÏï˛ !Óï˛!ܲ≈ï˛ Ó˚y!¢ 25 ˆÜ˛y!ê˛ ê˛yܲyÓ˚
Ü˛Ù lÎ˚ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ ÙˆÏl ܲˆÏÓ˚l ܲÓ˚òyï˛yÈüÈÓ˚ !Ó˛õˆÏ«˛ ~!ê˛ ~ܲ!ê˛
˲yˆÏ°y ÚˆÜ˛§Û åïÑ˛yÓ˚ ~•z ôyÓ˚îyÓ˚ ܲyÓ˚î=!° !°!áï˛Ë˛yˆÏÓ l!ÌÓk˛ ܲÓ˚ˆÏï˛ •ˆÏÓä–
≤Ã13≠ ~§!ç~§!ê˛È ü È Ó ˚ ܲ!Ù¢lyÓ˚ ï˛Ñ y Ó˚ xôhflÏ ˆ Ï l Ó˚ myÓ˚ y çy!Ó˚ ܲÓ˚ y xyˆÏ ò ¢
˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛ly ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy– ~§!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 80å1ä xl%ÎyÎ˚# ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ ï˛ÑyÓ˚
xôhflψÏlÓ˚ myÓ˚y çy!Ó˚ ܲÓ˚y xyˆÏò¢ ˛õ%lÓ˚yˆÏ°yã˛lyÓ˚ çlƒ ï˛°Ó ~ÓÇ ˛õÓ˚#«˛y ܲˆÏÓ˚ Î!ò
ï˛y Ó˚yçˆÏfl∫Ó˚ ˛õˆÏ«˛ •y!lܲÓ˚ •GÎ˚yÓ˚ ܲyÓ˚ˆÏî ºyhs˝ ӈϰ ÙˆÏl ܲˆÏÓ˚l ï˛ˆÏÓ !ï˛!l !ÓK˛y!˛õï˛
åˆly!ê˛!§ä ܲÓ˚òyï˛yˆÏܲ ܲyÓ˚î ò¢≈yˆÏlyÓ˚ §%ˆÏÎyà !òˆÏÎ˚ ˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛ly ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l–
≤Ã14≠ ~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyÓ˚ ï˛ÑyÓ˚ xôhflψÏlÓ˚ myÓ˚y çy!Ó˚ ܲÓ˚y xyˆÏòˆÏ¢Ó˚
˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛lyÓ˚ !ӣψÏÎ˚ !§k˛yhs˝ ly •GÎ˚y ˛õÎ≈hs˝ !ܲ ˙ xyˆÏòˆÏ¢Ó˚ ܲyÎ≈ܲy!Ó˚ï˛yÓ˚
í˛z˛õÓ˚ fli!àï˛yˆÏò¢ çy!Ó˚ ܲÓ˚yÓ˚ xyˆÏò¢ !òˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy–
≤Ã15≠ xôhflψÏlÓ˚ myÓ˚y çy!Ó˚Ü,˛ï˛ xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛lyÓ˚ !ӣψÏÎ˚
~§!ç~§!ê˛ÈüÈÓ˚ ܲ!Ù¢lyˆÏÓ˚Ó˚ «˛Ùï˛yÓ˚ ˆ«˛ˆÏe !ܲ ˆÜ˛ylGÓ˚Ü˛Ù ÓyôƒÓyôܲï˛y˘≤Ã!ï˛Ó¶˛Ü˛ï˛y
xyˆÏSÈ⁄
í˛z≠ •ƒÑy– ܲ!Ù¢lyÓ˚ ˆÜ˛ylG xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚Óï˛≈l˘˛õ%lÓ˚yˆÏ°yã˛ly ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl lyñ
Î!òÈüüüÈ
ܲä xyˆÏò¢!ê˛ ôyÓ˚y 79 xÌÓy 82 xÌÓy 87 xÌÓy 88ÈüÈÓ˚ xô#l xy!˛õˆÏ°Ó˚
!ÓˆÏÓã˛lyô#l •Î˚ó xÌÓy
áä xyˆÏò¢!ê˛ çy!Ó˚ •GÎ˚yÓ˚ ˛õÓ˚ !ï˛l ÓSÈÓ˚ ˆ˛õ!Ó˚ˆÏÎ˚ ÎyÎ˚–
103
!ÓhflÏy!Ó˚ï˛Ë˛yˆÏÓ ~•z ÓyôƒÓyôܲï˛y˘≤Ã!ï˛Ó¶˛Ü˛ï˛y=!° ~ÓÇ xyÓ˚G !ܲS%È ÓyôƒÓyôܲï˛y˘
≤Ã!ï˛Ó¶˛Ü˛ï˛y §¡∫ˆÏ¶˛ çylˆÏï˛ •ˆÏ° xyò¢≈ ˛õîƒ ˛õ!Ó˚ˆÏ£ÏÓy xy•zˆÏlÓ˚ ôyÓ˚y 80 ˆòá%l–
≤Ã16≠ ˆÜ˛yl ˆÜ˛yl ˆ«˛ˆÏe ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ xy!˛õ° @˝Ã•î ly ܲÓ˚yÓ˚ x!ôܲyÓ˚ xyˆÏSÈ⁄
í˛z≠ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!°Ó˚ xÌ≈Ù)°ƒ Î!ò 1 °«˛ ê˛yܲyÓ˚ Ü˛Ù •Î˚ ï˛y•ˆÏ° ˙ §Ó
!ӣψÏÎ˚ xy!˛õ° @˝Ã•î ܲÓ˚ˆÏï˛ xfl∫#ܲyÓ˚ ܲÓ˚yÓ˚ x!ôܲyÓ˚ ê˛∆y•zÓ%ƒlyˆÏ°Ó˚ xyˆÏSÈ [xyò¢≈
!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 82å2ä]üüüÈ
ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyîñ xÌÓy
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ñ xÌÓy
ܲÓ˚ ˛õyÌ≈ܲƒñ xÌÓy
•zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ÈüÈ~ ˛õyÌ≈ܲƒñ xÌÓy
ç!Ó˚ÙylyÓ˚ åÊ˛y•zlä ˛õ!Ó˚Ùyîñ xÌÓy
!Ê˛ÈüÈ~Ó˚ ˛õ!Ó˚Ùyîñ xÌÓy
xyˆÏò¢ ܲÓ˚y ç!Ó˚ÙylyÓ˚ ˛õ!Ó˚Ùyî–
≤Ã17≠ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ ܲyˆÏSÈ ˆÜ˛yl §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ xy!˛õ° ܲÓ˚ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ˆÎ xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ xy!˛õ° ܲÓ˚y •ˆÏÓ ï˛y ≤Ãy!ÆÓ˚ ˆÌˆÏܲ !ï˛l Ùy§–
≤Ã18≠ !lô≈y!Ó˚ï˛ !ï˛l ÙyˆÏ§Ó˚ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚ xy!˛õˆÏ°Ó˚ xyˆÏÓòl çÙy !òˆÏ°
ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ !ܲ ˙ !Ó°¡∫ «˛Ùy ܲÓ˚yÓ˚ x!ôܲyÓ˚ xyˆÏSÈ⁄ Î!ò ÌyˆÏܲ ï˛ˆÏÓ Ü˛ï˛!òl
˛õÎ≈hs˝⁄
í˛z≠ •ƒÑy– Î!ò xy!˛õ°Ü˛yÓ˚# ÎÌyˆÏÎyàƒ Ü˛yÓ˚î ˆòáyˆÏï˛ ˛õyˆÏÓ˚l ï˛y•ˆÏ° xy!˛õˆÏ°Ó˚ xyˆÏÓòl
çÙy ˆòÓyÓ˚ !lô≈y!Ó˚ï˛ !ï˛l Ùy§ §ÙÎ˚§#ÙyÓ˚ ˛õˆÏÓ˚G ˆÎˆÏܲylG §ÙÎ˚ܲy° ˛õÎ≈hs˝ !Ó°¡∫
«˛Ùy ܲÓ˚yÓ˚ x!ôܲyÓ˚ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ xyˆÏSÈ–
≤Ã19≠ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ ܲyˆÏSÈ !Ó˛õÓ˚#ï˛ xy˛õ!_ åe´§ xÓˆÏçܲ¢lä çÙy ˆòGÎ˚yÓ˚
§ÙÎ˚§#Ùy ܲ#⁄
í˛z≠ xy!˛õˆÏ°Ó˚ xyˆÏÓòl ˛õyGÎ˚yÓ˚ !òl ˆÌˆÏܲ 45 !òl–
104
≤Ã20≠ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚ ˆ«˛ˆÏe ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ ܲyˆÏSÈ xy!˛õˆÏ°Ó˚ !ÓôylÈüÈ~Ó˚
˛õyÌ≈ܲƒ=!° ܲ#⁄
í˛z≠ 1ä ~§!ç~§!ê˛ xy!˛õ° xy•zˆÏlÓ˚ ôyÓ˚y 82ÈüÈˆï˛ Ó!î≈ï˛ !Óôyl=!° !§!ç~§!ê˛
xy!˛õ° xy•zˆÏlÓ˚ ôyÓ˚y 82ÈüÈˆï˛ Ó!î≈ï˛ !Óôyl=!°Ó˚ ÙˆÏï˛y•z ~ÓÇ
!§!ç~§!ê˛ xy!˛õ° xy•z ˆ Ï l ˆÎ xyˆÏ ° yã˛ly ܲÓ˚ y •ˆÏ Î ˚ ˆ Ï S È ˆ§=!°
~§!ç~§!ê˛ xy!˛õ° xy•zˆÏlÓ˚ 82ÈüÈˆï˛ Ó!î≈ï˛ !Óôyl=!°Ó˚ ˆ«˛ˆÏeG
≤ÈÏÎy烖
2ä ~§!ç~§!ê˛ xy!˛õ° xy•zˆÏlÓ˚ ôyÓ˚y 82ÈüÈˆï˛ Ü˛!Ù¢lyÓ˚ ܲï,˛≈ܲ ˛õy¢ ܲÓ˚y
§ÇˆÏ¢yôl# xyˆÏòˆÏ¢Ó˚ !Ó˛õˆÏ«˛ xy!˛õ° ܲÓ˚yÓ˚ !Óôyl=!°G xyˆÏSÈ–
3ä !§!ç~§!ê˛ xy•zˆÏl ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ÈüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ Ó˚yçfl∫
òƈÏÓ˚Ó˚ xy!˛õ° ܲÓ˚yÓ˚ x!ôܲyˆÏÓ˚Ó˚ !Óôyl ~§!ç~§!ê˛ xy•zˆÏl ˆl•z ܲyÓ˚î
~§!ç~§!ê˛ Ü˛!Ù¢lyÓ˚ˆÏܲ §ÇˆÏ¢yôl# «˛Ùï˛y ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– åÓ˚yˆÏçƒÓ˚
≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ ~§!ç~§!ê˛ Ü˛!Ù¢lyˆÏÓ˚Ó˚ ÚxôhflÏlÛ •ÓyÓ˚•z
§Ω˛yÓlyä–
4ä ~§!ç~§!ê˛ xy!˛õ° xy•zˆÏl !Ó«%˛∏˛˛ Óƒ!_´ˆÏܲ §Ç!Ÿ’‹T xyˆÏò¢ ˆÌˆÏܲ˛
í˛zq(ï˛ Ü˛Ó˚ñ §%òñ !Ê˛ñ ò[˛˘ç!Ó˚ÙylyÈüÈ Ó˚ ˆÎ xÇ¢ xy!˛õ°Ü˛yÓ˚# ˆÙˆÏl !lˆÏÎ˚ˆÏSÈl
ï˛yÓ˚ §¡õ)î≈ xÇ¢ çÙy !òˆÏï˛ •ˆÏÓ–
≤Ã21≠ x!@˝ÃÙ çÙyÓ˚ å!≤ÃüÈ!í˛ˆÏ˛õy!çê˛äÈ ˆÊ˛Ó˚ˆÏï˛Ó˚ å!Ó˚Ê˛yu˛ä í˛z˛õÓ˚ !ܲ §%ò ≤ÈÏÎyçƒ⁄
í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 85 xl%ÎyÎ˚#˛ ˆÎˆÏ«˛ˆÏe xy!˛õ°Ü˛yÓ˚# ôyÓ˚y
79ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å6ä˘å4äñ xÌÓy ôyÓ˚y 82ÈüÈÓ˚ í˛z˛õôyÓ˚y å10ä˘å7ä xl%ÎyÎ˚#˛ ê˛yܲy
çÙy ܲˆÏÓ˚ˆÏSÈl ï˛y ≤ÃÌÙ xy!˛õ° ܲï,˛≈˛õ«˛ xÌÓy ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y ˆÜ˛ylG
xyˆÏòˆÏ¢Ó˚ ˆ≤Ã!«˛ˆÏï˛ ˆÊ˛Ó˚ï˛ ˆòÓyÓ˚ §ÙÎ˚ ˙ çÙy Ó˚y!¢Ó˚ í˛z˛õÓ˚ ï˛y çÙy ˆlGÎ˚yÓ˚ !òl
ˆÌˆÏܲ ˆÊ˛Ó˚ï˛ ˛õyGÎ˚yÓ˚ !òl ˛õÎ≈hs˝ §ÙˆÏÎ˚Ó˚ çlƒ ôyÓ˚y 39 !lˆÏò≈!¢ï˛ •yˆÏÓ˚ §%ò !òˆÏï˛
•ˆÏÓ–
≤Ã22≠ ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y ˆÜ˛ylG xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ ˆÜ˛yÌyÎ˚ xy!˛õ° ܲÓ˚y
ÎyˆÏÓ⁄
í˛z≠ •y•z ˆÜ˛yˆÏê˛≈ñ ôyÓ˚y 87å1ä xl%ÎyÎ˚#˛ Î!ò ~•z Óƒy˛õyˆÏÓ˚ ˆÜ˛yê≈˛ §v‹T •l ˆÎ
xy!˛õ°!ê˛ˆÏï˛ §yÓ˚à˲≈ xy•z!l ≤ß¿ ç!í˛¸ï˛– ï˛ˆÏÓñ Î!ò ê˛∆y•zÓ%ƒly°ÈüÈ~Ó˚ myÓ˚y ˛õy¢ ܲÓ˚y
ˆÜ˛ylG xyˆÏò¢ ò%•z Óy x!ôܲ §ÇáƒÜ˛ Ó˚yˆÏçƒñ xÌÓy ~ܲ!ê˛ Ó˚yçƒ ~ÓÇ ˆÜ˛ˆÏw !l¡¨!°!áï˛
105
ˆ«˛ˆÏe !˲ߨÙï˛ ˆ˛õy£Ïî ܲÓ˚y §¡∫¶˛#Î˚ •Î˚ÈüüüÈ
ˆÜ˛ylG !Ó!lÙˆÏÎ˚Ó˚ xhs˝/Ó˚yçƒ Óy xyhs˝/ÈÓ˚yçƒ •GÎ˚y
È §Ó˚ÓÓ˚yˆÏ•Ó˚ çyÎ˚ày
ï˛y•ˆÏ° ~•z §ÙhflÏ xy!˛õ° •y•z ˆÜ˛yˆÏê˛≈Ó˚ ÓòˆÏ° §%!≤ÃÙ ˆÜ˛yˆÏê˛≈ ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã23≠ •y•z ˆÜ˛yˆÏê˛≈Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠ ˆÎ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ xy!˛õ° ܲÓ˚y •ˆÏÓ ï˛yÓ˚ ≤Ãy!ÆÓ˚ ˆÌˆÏܲ 180 !òl– ï˛ˆÏÓñ
ΈÏÌ‹T ܲyÓ˚î§yˆÏ˛õˆÏ«˛È ~Ó˚ ˆÓ!¢ !Ó°¡∫ Ùyç≈ly ܲÓ˚yÓ˚ x!ôܲyÓ˚ •y•z ˆÜ˛yˆÏê˛≈Ó˚ xyˆÏSÈ–
106
17
x!@˝ÃÙ !Óôyl
ADVANCE RULING
≤Ã1≠ xƒyí˛Ë˛y™ Ó˚&!°Ç å~xyÓ˚ä Óy x!@˝ÃÙ !Óôyl ܲ# ⁄
í˛z≠ á§í˛¸y !§!ç~§!ê˛˘xy•z!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 94 xl%ÎyÎ˚# ˆÜ˛ylG xyˆÏÓòlܲyÓ˚#ˆÏܲ
ˆÜ˛ylG !ӣψÏÎ˚Ó˚ í˛z˛õÓ˚ Óy ôyÓ˚y 97ÈüÈ~ Ó!î≈ï˛ !çK˛y§ƒ G ˆ§•z §¡õ!Ü≈˛ï˛ xy!˛õˆÏ°Ó˚
í˛z˛õÓ˚ ܲï,≈˛˛õ«˛ åAuthorityä myÓ˚y !°!áï˛ !§k˛yhs˝ åôyÓ˚y È99ä çylyˆÏlyˆÏܲ•z x!@˝ÃÙ
!Óôyl åxƒyí˛Ë˛y™ Ó˚&!°Çä ӈϰ–
2ä ôyÓ˚y 97 xl%ÎyÎ˚# !Ó£ÏÎ˚=!° ܲ# ÎyÓ˚ í˛z˛õÓ˚ x!@˝ÃÙ !Óôyl ã˛yGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ ⁄
í˛z≠ !l¡¨!°!áï˛ !Ó£Î˚Ï=!°Ó˚ í˛z˛õÓ˚ x!@˝ÃÙ !Óôyl ã˛yGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ÈüüüÈ
ܲä ~•z xy•zl xl%ÎyÎ˚# ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ◊î#!Ó˲yà §Çe´yhs˝ !ӣψÏÎ˚ó
áä ~•z xy•zl xl%ÎyÎ˚# •z§%ƒ •GÎ˚y ˆÜ˛ylG !ÓK˛!Æ §Çe´yhs˝ !ӣψÏÎ˚ Îy ܲÓ˚ÈüÈ~Ó˚
•yˆÏÓ˚Ó˚ í˛z˛õÓ˚ ≤Ã˲yÓ ˆÊ˛ˆÏ°ó
àä ~•z xy•zl xl%ÎyÎ˚# ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ Ù)°ƒ!lô≈yÓ˚î åvaluationä §Çe´yhs˝
ˆÜ˛ylG l#!ï˛Ó˚ ≤ÈÏÎyçƒï˛yÓ˚ !ӣψÏÎ˚ó
âä ≤Ãò_ Óy ≤Ãò_ Ó˚*ˆÏ˛õ àîƒ åpaid or deemed to have been paidä ܲÓ˚ÈüÈ~Ó˚
í˛z˛õÓ˚ xy•z!ê˛!§ÈüÈÓ˚ @˝Ãy•ƒï˛yÓ˚ !ӣψÏÎ˚ó
.ä ~•z xy•zl xl%ÎyÎ˚# ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ܲÓ˚ˆÏÎyàƒï˛y !lô≈yÓ˚î !ӣψÏÎ˚ó
ã˛ä xyˆÏÓòlܲyÓ˚#Ó˚ ˆÓ˚!çfiê˛yí≈˛ •GÎ˚yÓ˚ ≤Ãy§!Dܲï˛y ≤çˆÏDó
SÈä xyˆÏÓòlܲyÓ˚# Ü,˛ï˛ ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÈüȧÇe´yhs˝ ܲyÎ≈ §Ó˚ÓÓ˚y• Ó˚*ˆÏ˛õ
˛õ!Ó˚à!îï˛ •ˆÏÓ !ܲlyñ ˆ§•z !ӣψÏÎ˚–
107
≤Ã3≠ ~•z x!@˝ÃÙ !Óôyl ÓƒÓfliyÓ˚˚ í˛zˆÏj¢ƒ ܲ#⁄
í˛z≠ ~Ó˚ í˛zˆÏj¢ƒ=!° ˆÙyê˛yÙ%!ê˛Ë˛yˆÏÓ ~Ó˚ܲÙÈüüüÈ
ܲä xyˆÏÓòlܲyÓ˚# myÓ˚y !lˆÏï˛ ã˛°y ˆÜ˛ylG ˲!Ó£ÏƒÍ Ü˛Ù≈˛õsiyÓ˚ ܲÓ˚ˆÏÎyàƒï˛y ˛õ)ˆÏÓ≈•z
!lô≈yÓ˚îó
áä !ÓˆÏò!¢ §Ó˚y§!Ó˚ !Ó!lˆÏÎ˚yàÈüÈˆÜ˛ xyܲ£Ï≈î ܲÓ˚yó
àä xy•z!l ≤Ã!e´Î˚y •…y§ ܲÓ˚yó
âä Ü˛Ù ÓƒˆÏÎ˚ ~ÓÇ fl∫FSÈ˲yˆÏÓ ˆÜ˛ylG xyˆÏò¢ çy!Ó˚ ܲÓ˚y–
≤Ã4≠ !ç~§!ê˛ÈüÈÓ˚ xhs˝à≈ï˛ x!@˝ÃÙ !Óôyl x!ôܲyÓ˚#Ó˚ [Authority for Advance Ruling
(AAR)] àë˛l ˆÜ˛Ùl •ˆÏÓ⁄
í˛z≠ AAR !§!ç~§!êÈüÈÓ˚ ~ܲçl ~ÓÇ ~§!ç~§!êÈüÈÓ˚ ~ܲçl §ò§ƒ !lˆÏÎ˚ à!ë˛ï˛ •ˆÏÓ–
ïÑ˛yÓ˚y ÎÌye´ˆÏÙ ˆÜ˛w G Ó˚yçƒ §Ó˚ܲyÓ˚ myÓ˚y !lÎ%_´ •ˆÏÓl– ï˛ÑyˆÏòÓ˚ !lÎ%!_´Ó˚ ˆÎyàƒï˛yÙyl
xyò¢≈ !ç~§!ê ÈüÈÓ˚ ôyÓ˚y 95 xl%ÎyÎ˚# •ˆÏÓ–
≤Ã5≠ x!@˝ÃÙ !ÓôyˆÏlÓ˚ xƒy!˛õˆÏ°ê˛ x!ôܲyÓ˚# [Appellate Authority for Advance
Ruling (AAAR)] ܲ# G È~Ó˚ àë˛lï˛sf ˆÜ˛Ùl •ˆÏÓ⁄
í˛z≠ AAARüÈ~Ó˚ ܲyç •ˆÏÓ AARÈüÈ~Ó˚ ˆlGÎ˚y ˆÜ˛ylG !§k˛yhs˝ÈüȧÇe´yhs˝ ˆÜ˛ylG xy!˛õˆÏ°Ó˚
í˛z˛õÓ˚ !§k˛yhs˝ ˆlGÎ˚y– ~•z AAAR à!ë˛ï˛ •ˆÏÓ ò%çl §ò§ƒ myÓ˚y– ï˛ÑyÓ˚y •ˆÏÓl ÎÌye´ˆÏÙ
CBEC ÙˆÏlyl#ï˛ !§!ç~§!êÈüÈÓ˚ ˆÜ˛ylG !ã˛Ê˛ ܲ!Ù¢lyÓ˚ñ ~ÓÇ ~§!ç~§!êüÈÓ˚ ܲ!Ù¢lyÓ˚ñ
ÎÑyÓ˚ xô#ˆÏl ˙ xyˆÏÓòlܲyÓ˚# xyˆÏSÈl åôyÓ˚y 96ä–
≤Ã6≠ ܲï˛=!° AAR ~ÓÇ Ü˛ï˛=!° AAAR à!ë˛ï˛ •ˆÏÓ⁄
í˛z≠ ≤ÈÏï˛ƒÜ˛ Ó˚yˆÏçƒÓ˚ çlƒ ~ܲ!ê˛ Ü˛ˆÏÓ˚ AAR ~ÓÇ AAAR à!ë˛ï˛ •ˆÏÓ åôyÓ˚y 95
~ÓÇ 96ä–
≤Ã7≠ ܲyÓ˚ ˆ«˛ˆÏe x!@˝ÃÙ !Óôyl ≤ÈÏÎyçƒ⁄
í˛z≠ ôyÓ˚y 102 xl%ÎyÎ˚# AAR Óy AAAR à,•#ï˛ ˆÜ˛ylG !§k˛yhs˝ xyˆÏÓòlܲyÓ˚# Óy
˙ xyˆÏÓòlܲyÓ˚#Ó˚ ˆ«˛e#Î˚ ܲÓ˚ ܲï,≈˛˛õˆÏ«˛Ó˚ í˛z˛õÓ˚ xy•zlï˛ Ó°ÓÍ ÌyܲˆÏÓ– ~ ˆÌˆÏܲ
108
˛õ!Ó˚‹ÒyÓ˚ ˆÎ ˙ !§k˛yhs˝ ˙ Ó˚yˆÏçƒÓ˚ xlƒylƒ §Ùï%˛°ƒ ܲÓ˚ˆÏÎyàƒ Óƒ!_´˘Óƒ!_´ˆÏòÓ˚ í˛z˛õÓ˚
Óï˛≈yˆÏÓ ly– ~ê˛y ÷ô%Ùye x!@˝ÃÙ !ÓôylÈüÈ ~Ó˚ çlƒ xyˆÏÓòlܲyÓ˚#Ó˚ í˛z˛õÓ˚•z §#ÙyÓk˛
ÌyܲˆÏÓ–
≤Ã8≠ x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ ≤ÈÏÎyçƒï˛yÓ˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠ xy•zˆÏl ˆÜ˛ylG !l!ò≈‹T §ÙÎ˚§#Ùy ˆÓшÏô ˆòGÎ˚y •Î˚!l– ˛õ!Ó˚ÓˆÏï≈˛ ôyÓ˚y 102ÈüÈ~
Ó°y xyˆÏSÈ ˆÎ x!@˝ÃÙ !Óôyl ≤ÈÏÎyçƒ •ˆÏÓ ï˛ï˛!òl Îï˛!òl ly ~•z §Çe´yhs˝ Ù)° xy•zl
˛õ!Ó˚Óï˛≈l •ˆÏFSÈ–
≤Ã9≠ x!@˝ÃÙ !Óôyl !ܲ Óy!ï˛° •ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ ôyÓ˚y 103 xl%ÎyÎ˚# x!@˝ÃÙ !Óôyl ÷Ó˚& ˆÌˆÏܲ•z x!§k˛ (‘ab initio void’) ôÓ˚y
•ˆÏï˛ ˛õyˆÏÓ˚ Î!ò AAR Óy AAAR ˆòˆÏál ˆÎ ˙ xyˆÏò¢ ˆlGÎ˚yÓ˚ çlƒ xyˆÏÓòlܲyÓ˚#
ò%l≈#!ï˛Ó˚ xy◊Î˚ !lˆÏÎ˚ˆÏSÈ Óy ï˛Ìƒ ˆày˛õl˘!ÓÜ,˛ï˛ ܲˆÏÓ˚ˆÏSÈ– ˆ§•z ˛õ!Ó˚!fli!ï˛ˆÏï˛ x!@˝ÃÙ
!Óôyl Óƒ!ï˛ˆÏÓ˚ˆÏܲ !§!ç~§!ê /~§!ç~§!ê xy•zˆÏl ~•z ˆ«˛ˆÏe Îy !Ó!•ï˛ xyˆÏSÈ ï˛yÈüÈ•z
≤ÈÏÎyçƒ •ˆÏÓ åx!@˝ÃÙ !Óôyl ˆòGÎ˚y ˆÌˆÏܲ ï˛yˆÏܲ x!§k˛ ӈϰ ˛õ!Ó˚à!îï˛ Ü˛Ó˚yÓ˚ !òl
xÓ!ô §ÙÎ˚§#Ùy Óƒ!ï˛ˆÏÓ˚ˆÏܲä ~•z xyˆÏò¢ ΈÏÌy˛õÎ%_´ ÷ly!lÓ˚ ˛õÓ˚•z çy!Ó˚ ܲÓ˚ˆÏï˛
•ˆÏÓ–
≤Ã10≠ ܲ# ˛õk˛!ï˛ˆÏï˛ x!@˝ÃÙ !Óôyl ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ ôyÓ˚y 97 ~ÓÇ 98 ~ Ó!î≈ï˛ ˛õk˛!ï˛ xl%ÎyÎ˚# x!@˝ÃÙ !ÓôylüÈ~Ó˚ çlƒ xyˆÏÓòl ܲÓ˚y
ˆÎˆÏï˛ ˛õyˆÏÓ˚– ôyÓ˚y 97 xl%ÎyÎ˚# x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ çlƒ •zFS%Èܲ Óƒ!_´ˆÏܲ Ó!î≈ï˛ Ê˛Ù≈
xl%ÎyÎ˚# xyˆÏÓòl ܲÓ˚ˆÏï˛ •ˆÏÓ– ~•z Ê˛Ù≈ÈüÈ~Ó˚ !lò¢≈ ~ÓÇ !ÓhflÏy!Ó˚ï˛ ˛õk˛!ï˛ xyò¢≈
!ç~§!ê !Ó!ôˆÏï˛ Ó!î≈ï˛ Ü˛Ó˚y •ˆÏÓ–
ôyÓ˚y 98ÈüÈ~ x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ xyˆÏÓòˆÏlÓ˚ !Óã˛yˆÏÓ˚Ó˚ ˛õk˛!ï˛ !ÓhflÏy!Ó˚ï˛Ë˛yˆÏÓ Ó°y
xyˆÏSÈ– AAR xyˆÏÓòl˛õe!ê˛Ó˚ ~ܲ!ê˛ ≤Ã!ï˛!°!˛õñ xyˆÏÓòlܲyÓ˚# ˆÎ xy!ôܲy!Ó˚ˆÏܲÓ˚ xô#ˆÏl
xyˆÏSÈl ï˛ÑyÓ˚ ܲyˆÏSÈ ˛õy!ë˛ˆÏÎ˚ xyˆÏÓòl˛õe §¡∫!¶˛ï˛ l!Ì˛õe ˆã˛ˆÏÎ˚ ˛õyë˛yˆÏÓl– ï˛yÓ˚˛õÓ˚
AAR ˙ xyˆÏÓòl˛õe ~ÓÇ §¡∫!¶˛ï˛ ï˛Ìƒy!ò ˛õÓ˚#«˛y ~ÓÇ ≤ÈÏÎ˚yçl §yˆÏ˛õˆÏ«˛
xyˆÏÓòlܲyÓ˚#Ó˚ ÷ly!lG !lˆÏï˛ ˛õyˆÏÓ˚l– xï˛/˛õÓ˚ !ï˛!l ï˛ÑyÓ˚ xyˆÏòˆÏ¢ xyˆÏÓòl!ê˛ˆÏܲ
Ùylƒï˛y !òˆÏÎ˚ xÌÓy áy!Ó˚ç ܲˆÏÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏÓl–
109
≤Ã11≠ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ x!@˝ÃÙ !ÓôylÈüÈ~Ó˚ xyˆÏÓòl!ê˛ xyÓ!¢ƒÜ˛Ë˛yˆÏÓ Óy!ï˛° ӈϰ
àîƒ •ˆÏÓ⁄
í˛z≠ ôyÓ˚y 98å2ä xl%ÎyÎ˚# xyˆÏÓòl˛õe!ê˛ !l¡¨Ó!î≈ï˛ ˛õ!Ó˚!fli!ï˛ˆÏï˛ xyÓ!¢ƒÜ˛Ë˛yˆÏÓ Óy!ï˛°
ӈϰ àîƒ •ˆÏÓÈüüüÈ
ܲä Î!ò í˛z!aï˛ ≤ß¿!ê˛ ˆÜ˛ylG First Appellate Authority xÌÓy Appellate
Tribunal xÌÓy ˆÜ˛ylG ˆÜ˛yê≈˛ÈüÈ~Ó˚ !lÜ˛ê˛ !Óã˛yÓ˚yô#l ÌyˆÏܲó
áä Î!ò í˛z!aï˛ ≤ß¿!ê˛Ó˚ !ӣψÏÎ˚ ˆÜ˛ylG First Appellate Authority xÌÓy
Appellate Tribunal xÌÓy ˆÜ˛yê≈˛È ï˛ÑyÓ˚ !§k˛yhs˝ !òˆÏÎ˚ ÌyˆÏܲló
àä Î!ò í˛z!aï˛ ≤ß¿!ê˛ xyˆÏÓòlܲyÓ˚#Ó˚ xlƒ ˆÜ˛ylG ˆÜ˛Ï§ÈüÈ~ ~•z xy•zˆÏlÓ˚ ˆÜ˛ylG
ôyÓ˚y xl%ÎyÎ˚# !Óã˛yÓ˚yô#l ÌyˆÏܲó
âä Î!ò ˆÜ˛ylG Adjudicating Authority/Assessing Authority xyˆÏÓòlܲyÓ˚#Ó˚
ˆÜ˛ylG ˆÜ˛§ÈüÈ~Ó˚ í˛z˛õÓ˚ à,•#ï˛ !§k˛yhs˝ !lˆÏÎ˚ ÌyˆÏܲl ÎyÓ˚ !Ó£ÏÎ˚ ~ÓÇ Óï˛≈Ùyl
≤ß¿!ê˛Ó˚ !Ó£ÏÎ˚ ~ܲ •ˆÏÎ˚ ÌyˆÏܲó
Î!ò xyˆÏÓòl!ê˛ í˛z˛õˆÏÓ˚y_´ ܲyÓ˚î=!°Ó˚ Óy ˆÜ˛ylG ~ܲ!ê˛ Ü˛yÓ˚ˆÏîÓ˚ çlƒ Óy!ï˛°ˆÏÎyàƒ
ӈϰ àîƒ •Î˚ ï˛ˆÏÓ ï˛y Óy!ï˛° ܲÓ˚yÓ˚ ܲyÓ˚î ò!¢≈ˆÏÎ˚ ~ܲ!ê˛ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ •ˆÏÓ–
≤Ã12≠ xyˆÏÓòl˛õe!ê˛ à,•#ï˛ •ˆÏÎ˚ ÎyÓyÓ˚ ˛õÓ˚ ܲÓ˚î#Î˚ ܲ#⁄
í˛z≠ Î!ò xyˆÏÓòl˛õe!ê˛ à,•#ï˛ •Î˚ ï˛ˆÏÓ AAR ï˛y à,•#ï˛ •ÓyÓ˚ 90 !òˆÏlÓ˚ ÙˆÏôƒ ï˛ÑyÓ˚
Ê˛Î˚§y°y ˆòˆÏÓl– !§k˛yhs˝ ˆlÓyÓ˚ ˛õ)ˆÏÓ≈ !ï˛!l xyˆÏÓòl˛õe!ê˛ ~ÓÇ xyˆÏÓòlܲyÓ˚# ~ÓÇ
§¡õ!ܲ≈ï˛ !Ó˲yà#Î˚ ≤Ã!ï˛!l!ô ≤Ãò_ ï˛yÓ˚ §¡õ!ܲ≈ï˛ §ÙhflÏ ï˛Ìƒy!ò ˛õÓ˚#«˛y ܲÓ˚ˆÏÓl–
!§k˛yhs˝ ˆlÓyÓ˚ ˛õ)ˆÏÓ≈ AARüÈ~Ó˚ ˛õˆÏ«˛ xyˆÏÓòlܲyÓ˚# ~ÓÇ §¡õ!ܲ≈ï˛ !§!ç~§!ê /
~§!ç~§!ê ~Ó˚ !Ó˲yà#Î˚ ≤Ã!ï˛!l!ôÓ˚ ÷ly!l ˆlGÎ˚yG xyÓ!¢ƒÜ˛–
≤Ã13≠ AARüÈ~Ó˚ §ò§ƒˆÏòÓ˚ ÙˆÏôƒ Ùï˛!ÓˆÏÓ˚yô ˆòáy !òˆÏ° ܲ# •ˆÏÓ ⁄
í˛z≠ AARüÈ~Ó˚ §ò§ƒ ò%çˆÏlÓ˚ ÙˆÏôƒ Î!ò Ùï˛!ÓˆÏÓ˚yô ˆòáy ˆòÎ˚ñ ï˛ˆÏÓ ï˛ÑyÓ˚y !Óï˛!ܲ≈ï˛
!Ó£ÏÎ˚!ê˛ Óy !Ó£ÏÎ˚=!° AAARüÈ~Ó˚ ܲyˆÏSÈ ˛õy!ë˛ˆÏÎ˚ ˆòˆÏÓl ï˛ÑyÓ˚ ÷ly!lÓ˚ çlƒ– Î!ò
AAARüÈ~Ó˚ §ò§ƒÓ˚yG !Óï˛!ܲ≈ï˛ !Ó£ÏÎ˚!ê˛ Óy !Ó£ÏÎ˚=!°Ó˚ í˛z˛õÓ˚ Ù˜Ïï˛ˆÏܲƒ í˛z˛õl#ï˛ •ˆÏï˛
ly ˛õyˆÏÓ˚l ï˛ˆÏÓ ôÓ˚y •ˆÏÓ ˆÎ !Óï˛!ܲ≈ï˛ !Ó£ÏÎ˚!ê˛ Óy !Ó£ÏÎ˚=!°Ó˚ í˛z˛õÓ˚ ˆÜ˛ylG x!@˝ÃÙ
!Óôyl ˆòGÎ˚y ÎyˆÏÓ ly–
110
≤Ã14≠ AARÈüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ !ÓÓ˚&ˆÏk˛ xy!˛õ° ܲÓ˚yÓ˚ ˛õk˛!ï˛=!° ܲ#⁄
í˛z≠ AAARüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ í˛z˛õÓ˚ xy!˛õ° ܲÓ˚yÓ˚ ˛õk˛!ï˛=!° xyò¢≈ !ç~§!ê xy•zˆÏlÓ˚
ôyÓ˚y 99 ~ÓÇ ôyÓ˚y 100ÈüÈˆï˛ Ó!î≈ï˛ xyˆÏSÈ–
Î!ò xyˆÏÓòlܲyÓ˚# AARÈüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚ í˛z˛õÓ˚ !Ó«%˛∏˛ •l ï˛ˆÏÓ !ï˛!l !Óã˛yÓ˚ ˆã˛ˆÏÎ˚
AAARÈüÈ~Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~ܲ•z˲yˆÏÓ !§!ç~§!ê˘~§!ç~§!êÈüÈ~Ó˚
ˆ«˛e#Î˚ Óy ≤ÃhflÏy!Óï˛ xy!ôܲy!Ó˚ܲ åprescribed officerä Î!ò AARüÈ~Ó˚ xyˆÏòˆÏ¢Ó˚
í˛z˛õÓ˚ !Ó«%˛∏˛ •l ï˛ˆÏÓ !ï˛!lG !Óã˛yÓ˚ ˆã˛ˆÏÎ˚ AAARÈüÈ~Ó˚ ܲyˆÏSÈ xy!˛õ° ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤ÃhflÏy!Óï˛ xy!ôܲy!Ó˚ܲ Ó°ˆÏï˛ ˆ§•z xy!ôܲy!Ó˚ܲˆÏܲ•z ˆÓyV˛yˆÏÓ !Î!l §Ç!Ÿ’‹T !§!ç~§!ê
/~§!ç~§!ê !Ó˲yà myÓ˚y ÙˆÏlyl#ï˛ •ˆÏÓl– §yôyÓ˚îï˛ §Ç!Ÿ’‹T xy!ôܲy!Ó˚ܲ Ó°ˆÏï˛ ˆ§•z
xy!ôܲy!Ó˚ܲˆÏܲ•z ˆÓyV˛yˆÏÓ ÎÑyÓ˚ xô#ˆÏl xyˆÏÓòlܲyÓ˚# xyˆÏSÈl– ~§Ó ˆ«˛ˆÏe ˆ«˛e#Î˚
!§!ç~§!ê /~§!ç~§!ê xy!ôܲy!Ó˚ܲ•z §Ç!Ÿ’‹T xy!ôܲy!Ó˚ܲ–
x!@˝ÃÙ !Óôyl ˛õyGÎ˚yÓ˚ !e¢ !òˆÏlÓ˚ ÙˆÏôƒ•z xy!˛õ° çÙy !òˆÏï˛ •ˆÏÓ ~ÓÇ ˆ§•z
xy!˛õ° !l!ò≈‹T Ê˛Ù≈ÈüÈ~ !l!ò≈‹T ˛õk˛!ï˛ˆÏï˛ Îyã˛y•z ܲÓ˚yÓ˚ ˛õÓ˚•z çÙy !òˆÏï˛ •ˆÏÓ– ~•z
!l!ò≈‹T Ê˛Ù≈ ~ÓÇ !l!ò≈‹T ˛õk˛!ï˛ xyò¢≈ !§!ç~§!ê !Ó!ôˆÏï˛ Ó!î≈ï˛ ÌyܲˆÏÓ–
xƒy!˛õˆÏ°ê˛ xÌ!Ó˚!ê˛ xy!˛õˆÏ°Ó˚ §Ç!Ÿ’‹T ˛õˆÏ«˛Ó˚ ÷ly!l !lˆÏÎ˚ xy!˛õ° çÙy •GÎ˚yÓ˚
lÓÁ•z !òˆÏlÓ˚ ÙˆÏôƒ ï˛ÑyÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏÓl– Î!ò AAARüÈ~Ó˚ §ò§ƒÓ˚y !Ó£ÏÎ˚!ê˛Ó˚
í˛z˛õÓ˚ Ù˜Ïï˛ˆÏܲƒ í˛z˛õl#ï˛ •ˆÏï˛ ly ˛õyˆÏÓ˚l ï˛ˆÏÓ ôÓ˚y •ˆÏÓ ˆÎ !Óï˛!ܲ≈ï˛ !Ó£ÏÎ˚!ê˛Ó˚ í˛z˛õÓ˚
ˆÜ˛ylG x!@˝ÃÙ !Óôyl ˆòGÎ˚y ÎyˆÏÓ ly–
≤Ã15≠ AAR Óy AAAR !ܲ ï˛ÑyˆÏòÓ˚ •z§%ƒ ܲÓ˚y !ÓôylÈüÈ~Ó˚ ºÙ §ÇˆÏ¢yôl ܲˆÏÓ˚ ˆÜ˛ylG
xyˆÏò¢ •z§%ƒ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy– ôyÓ˚y 101 AAR G AAARüÈˆÜ˛ ï˛ÑyˆÏòÓ˚ •z§%ƒ ܲÓ˚y xyˆÏòˆÏ¢Ó˚˚ ºÙ §ÇˆÏ¢yôˆÏlÓ˚
çlƒ ≤ÈÏÎ˚yçl#Î˚ ˛õ!Ó˚Ùyç≈l ܲÓ˚yÓ˚ «˛Ùï˛y !òˆÏÎ˚ˆÏSÈ– ï˛ˆÏÓ ï˛y xyˆÏòˆÏ¢Ó˚ 6 ÙyˆÏ§Ó˚
ÙˆÏôƒ•z ܲÓ˚ˆÏï˛ •ˆÏÓ– ~•z ôÓ˚ˆÏlÓ˚ Ë%˛° AAR˘AAAR myÓ˚y ˛õ!Ó˚°!«˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚
xÌÓy §Ç!Ÿ’‹T xyˆÏÓòlܲyÓ˚# Óy ~°yܲyÓ˚ òy!Î˚c≤ÃyÆ !§!ç~§!ê/~§!ç~§!ê xy!ôܲy!Ó˚ܲ
myÓ˚yG AAR ˘AAARüÈ~Ó˚ ˆàyã˛ˆÏÓ˚ xyly ˆÎˆÏï˛˛ ˛õyˆÏÓ˚–
111
18
!l‹õ!_ ܲ!Ù¢l
SETTLEMENT COMMISSION
≤Ã1≠ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ ˆÙÔ!°Ü˛ í˛zˆÏj¢ƒ ܲ#⁄
í˛z≠ ~•z ܲ!Ù¢ˆÏlÓ˚ Ù)° í˛zˆÏj¢ƒ=!° !l¡¨Ó˚*˛õÈüüüÈ
1ä ܲÓ˚òyï˛yˆÏܲ ˆÜ˛ylG ܲÓ˚ÈüȧÇe´yhs˝ !ÓÓyò Ù#ÙyǧyÓ˚ çlƒ !Óܲ“ ÓƒÓfliy ܲˆÏÓ˚
ˆòGÎ˚y–
2ä §ÙÎ˚§yˆÏ˛õ«˛ G ÓƒÎ˚Ó‡° xy•z!l ≤Ã!e´Î˚y ~!í˛¸ˆÏÎ˚ !ç~§!ê˛ ≤ÃòylÈüȧÇe´yhs˝
!Óï˛Ü˛≈˘!ÓÓyˆÏòÓ˚ o&ï˛˛ !l‹õ!_–
3ä ܲÓ˚ ~í˛¸yˆÏly ܲÓ˚òyï˛yˆÏòÓ˚ !ÓÓyò !Ù!ê˛ˆÏÎ˚ o&ï˛ Ü˛Ó˚ ≤ÃòyˆÏlÓ˚ §%ˆÏÎyà ܲˆÏÓ˚ ˆòGÎ˚y–
4ä ~!ê˛ ~ܲ!ê˛ ˆÊ˛yÓ˚yÙ ˆÎáyˆÏl ܲÓ˚òyï˛yÓ˚y ïÑ˛yˆÏòÓ˚ ܲÓ˚ÈüȧÇe´yhs˝ òyˆÏÎ˚Ó˚ §!ë˛Ü˛
~ÓÇ §¡õ)î≈ !ÓÓÓ˚î ˆây£ÏîyÓ˚ myÓ˚y ï˛ÑyˆÏòÓ˚ ˆÜ˛§=!°Ó˚ !ÓˆÏÓã˛ly G Ê˛Î˚§y°y
ã˛y•zˆÏï˛ ˛õyÓ˚ˆÏÓl–
5ä ܲÓ˚ÈüȧÇe´yhs˝ !ÓÓyˆÏòÓ˚ o&ï˛ !l‹õ!_ˆÏï˛ í˛zͧy!•ï˛ ܲÓ˚y ÎyˆÏï˛ !ܲS%È !ӈϢ£Ï
ˆ«˛ˆÏe ܲÓ˚òyï˛y ÙyÙ°y Ó˚&ç% åprosecutionä •GÎ˚yÓ˚ ò%!Ÿã˛hs˝y ˆÌˆÏܲ Ù%_´ •ˆÏï˛
˛õyˆÏÓ˚l–
≤Ã2≠ xyhs˝/Ó˚yçƒ ~ÓÇ xhs˝/Ó˚yçƒ !ÓÓyò !ܲ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÙê˛yˆÏly §Ω˛Ó⁄
í˛z≠ xyò¢≈ !ç~§!ê xy•zl xl%ÎyÎ˚# ÷ô%Ùye xy•z!ç~§!ê xy•zˆÏl•z åôyÓ˚y 11 ˆÌˆÏܲ
26ä !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy ˆòGÎ˚y xyˆÏSÈ– ~Ó˚ ˆÌˆÏܲ ~ê˛y•z ≤Ãï˛#Î˚Ùyl •Î˚ ˆÎ
~•z !Óôyl xl%ÎyÎ˚# ˆÜ˛ylG ˆÜ˛§ ÎyÓ˚ ÙˆÏôƒ xhs˝/Ó˚yçƒ Ü˛Ó˚ˆÏÎyàƒï˛y xyˆÏSÈ ï˛yÓ˚ !l‹õ!_
§Ω˛Ó lÎ˚– ï˛Ìy!˛õ Ó˚yçƒ ≤ây§l Î!ò ã˛yl ï˛y•ˆÏ° ï˛ÑyÓ˚y xy•z!ç~§!ê xy•zˆÏl ≤ÃhflÏy!Óï˛
112
Ùy˛õò[˛˛ åTEMPLATEä xl%ÎyÎ˚# ˆ§ê˛y ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ !§!ç~§!ê xy•zˆÏlG
~Ó˚Ü˛Ù ≤ÈÏï˛ƒÜ˛!ê˛ Ó˚yˆÏçƒÓ˚ çlƒñ xy•z!ç~§!ê xy•zˆÏlÓ˚ !Óôyl xl%ÎyÎ˚#ñ ~•z §¡õ!ܲ≈ï˛
§%ˆÏÎyà˘§%!Óôy Ó˚yáy ˆÎˆÏï˛ ˛õyˆÏÓ˚–
≤Ã3≠ xyò¢≈ !ç~§!ê xy•zˆÏlÓ˚ !l‹õ!_ åsettlementä !Óôyl xl%ÎyÎ˚# ˆÜ˛§ Ó°ˆÏï˛ Ü˛#
ˆÓyV˛yÎ˚⁄
í˛z≠ ôyÓ˚y 11 xl%ÎyÎ˚# ˆÜ˛§ ÙyˆÏl xy•z!ç~§!ê xy•zl xl%ÎyÎ˚# xy•z!ç~§!ê xyˆÏÓ˚y˛õñ
xƒyˆÏ§§ˆÏÙrê˛ G §Ç@˝Ã• §Çe´yhs˝ xy•z!l ܲyÓ˚ÓyÓ˚ Îy xy•z!ç~§!ê xy!ôܲy!Ó˚ܲ xÌÓy
First Appellate AuthorityÈüÈÓ˚ ܲyˆÏSÈ ï˛Í§Çe´yhs˝ !ÓÓyò˘!Óï˛Ü˛≈ §ÙyôyˆÏlÓ˚ çlƒ ˆ˛õ¢
ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– ˆÜ˛§ ÙyˆÏl ˆ§•z xyˆÏò¢ˆÏܲG ôÓ˚y •ˆÏÓ ÎyÓ˚ xy!˛õ° xyˆÏÓòˆÏlÓ˚ §ÙÎ˚§#Ùy
x!ï˛e´Ù ܲˆÏÓ˚!l– ~•z §ÇK˛yˆÏï˛ ~ê˛yG Óƒyáƒy ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ ˆÎ §ÙhflÏ xy!˛õ° !l!ò≈‹T
§ÙˆÏÎ˚Ó˚ ˛õˆÏÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ xÌÓy ˆÎ ˆÜ˛§ í˛zFã˛ï˛Ó˚ xy!ôܲy!Ó˚ܲ myÓ˚y !l¡¨ï˛Ó˚
xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ˛õ%l!Ó≈ˆÏÓã˛lyÓ˚ çlƒ ˛õyë˛yˆÏly •ˆÏÎ˚ˆÏSÈ ï˛y xhs˝Ë%˛≈_´ •ˆÏÓ ly–
≤Ã4≠ ~•z !l‹õ!_ xyˆÏÓòˆÏlÓ˚ !Óã˛yÓ˚˘÷ly!lÓ˚ çlƒ ܲ!Ù¢ˆÏlÓ˚ §ò§ƒ ܲyÓ˚y •ˆÏÓl⁄
í˛z≠ Ó˚yçƒ §Ë˛y˛õ!ï˛ åˆfiê˛ê˛ ˆã˛Î˚yÓ˚Ùƒyläñ G xlƒylƒ ò%•z §òˆÏ§ƒÓ˚ myÓ˚y à!ë˛ï˛ lƒyÎ˚y§l
åˆÓMÈ˛ä ≤ÈÏï˛ƒÜ˛!ê˛ xyˆÏÓòl ÷lˆÏÓl– Ó˚yçƒ §Ë˛y˛õ!ï˛ •ˆÏÓl •y•z ˆÜ˛yˆÏê˛≈Ó˚ ~ܲçl
ܲÙ≈Ó˚ï˛ xÌÓy xÓ§Ó˚≤ÃyÆ !Óã˛yÓ˚˛õ!ï˛ ~ÓÇ xlƒ ò%çl §ò§ƒ •ˆÏÓl ≤ÃyˆÏÎ˚y!àܲ
åˆê˛Ü˛!lܲƒy°ä §ò§ƒ ÎÑyˆÏòÓ˚ !§!ç~§!ê ≤ây§l ˆÌˆÏܲ ˆlGÎ˚y •ˆÏÓ–
≤Ã5≠ !l‹õ!_ xyˆÏÓòˆÏlÓ˚ ÷ly!lˆÏï˛ §ò§ƒˆÏòÓ˚ Ùï˛y˜ÏlˆÏܲƒÓ˚ ˆ«˛ˆÏe ܲ# •ˆÏÓ⁄
í˛z≠ xy•z!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 14 xl%ÎyÎ˚# Îál §ò§ƒˆÏòÓ˚ ÙˆÏôƒ ˆÜ˛ylG !ӣψÏÎ˚
Ùï˛y˜Ïlܲƒ •ˆÏÓ ï˛ál §Çáƒy!ôˆÏܲƒÓ˚ Ùï˛ÈüÈ•z @˝Ãy•ƒ •ˆÏÓ– ~ê˛yG Ó°y xyˆÏSÈ ˆÎ Î!ò
x§%fliï˛yñ xl%˛õ!fli!ï˛ Óy ¢)lƒ˛õˆÏòÓ˚ ܲyÓ˚ˆÏî ï,˛ï˛#Î˚ §ò§ƒ xl%˛õ!fliï˛ ÌyˆÏܲl ï˛ˆÏÓ í˛z˛õ!fliï˛
ò%•z §ò§ƒ•z !§k˛yhs˝ !lˆÏï˛ ˛õyÓ˚ˆÏÓl– ˆ§áyˆÏl Î!ò Ùï˛y˜Ïlܲƒ ˆòáy ˆòÎ˚ ï˛ˆÏÓ !Ó£ÏÎ˚!ê˛
ï,˛ï˛#Î˚ §òˆÏ§ƒÓ˚ !ÓˆÏÓã˛lyÓ˚ çlƒ ˛õyë˛yˆÏly •ˆÏÓ ~ÓÇ §Çáƒy!ôˆÏܲƒÓ˚ Ùï˛ÈüÈ•z @˝Ãy•ƒ •ˆÏÓ–
≤Ã6≠ !l‹õ!_Ó˚ xyˆÏÓòl ˆÜ˛ ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl⁄
í˛z≠ ܲˆÏÓ˚Ó˚ xyGï˛yË%˛_´ ˆÎ ˆÜ˛ylG Óƒ!_´ ÎÑyˆÏܲ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ !Óôyl xl%ÎyÎ˚#
113
ܲyÓ˚î ò¢≈yˆÏlyÓ˚ !lˆÏò≈¢ åShow Cause Noticeä ˛õyë˛yˆÏly •ˆÏÎ˚ˆÏSÈ ~ÓÇ ˆÎê˛y Adjudicating Authority Óy First Appellate AuthorityÈüÈÓ˚ !lÜ˛ê˛ !Óã˛yÓ˚yô#l Ó˚ˆÏÎ˚ˆÏSÈñ
!ï˛!l•z xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# ~•z !l‹õ!_Ó˚ xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl–
≤Ã7≠ !l‹õ!_Ó˚ xyˆÏÓòl˛õˆÏeÓ˚ §yˆÏÌ ≤ÈÏòÎ˚ xyÓ!¢ƒÜ˛ ï˛ÌƒyÓ°# ܲ# •ˆÏÓ⁄
í˛z≠ !l‹õ!_Ó˚ xyˆÏÓòl˛õˆÏe !l¡¨!°!áï˛ ï˛ÌƒyÓ°#Ó˚ §!ë˛Ü˛ ˆây£Ïîy xyÓ!¢ƒÜ˛ÈüüüÈ
1ä ˆòÎ˚ ܲÓ˚ Îy xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ≤Ãܲy¢ ܲÓ˚y •Î˚!ló
2ä ˆ§•z ≤ÈÏòÎ˚ ܲÓ˚ !lÓ˚*˛õˆÏîÓ˚ ˛õk˛!ï˛ó
3ä x!ï˛!Ó˚_´ ܲÓ˚ Îy !ï˛!l ≤ÈÏòÎ˚ !•§yˆÏÓ fl∫#ܲyÓ˚ ܲˆÏÓ˚ !lˆÏFSÈló
4ä xlƒylƒ ï˛Ìƒy!òñ ˆÎÙl Ë%˛° ˆ◊î#!Ólƒy§ åmisclassificationä Óy ܲÓ˚SÈyˆÏí˛¸Ó˚
!ÓK˛!Æ (exemption notification)ÈüüüÈÎyÓ˚ ܲyÓ˚ˆÏî âyê˛!ï˛ ˛õ!Ó˚°!«˛ï˛ •Î˚–
≤Ã8≠ !l‹õ!_Ó˚ xyˆÏÓòl˛õˆÏeÓ˚ @˝Ã•îˆÏÎyàƒï˛y !lô≈yÓ˚ܲ ¢ï˛≈yÓ°# ܲ#⁄
í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# !l¡¨!°!áï˛ ¢ï˛≈yÓ°#Ó˚ ˛õ!Ó˚˛õ)Ó˚î xyÓ!¢ƒÜ˛ÈüüüÈ
ܲä xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# xyˆÏÓòlܲyÓ˚# ï˛ÑyÓ˚ ≤ÈÏòÎ˚ !Ó˚ê˛yl≈=!° çÙy !òˆÏÎ˚ˆÏSÈl
xÌÓy !l‹õ!_ ܲ!Ù¢l í˛z˛õÎ%_´ !Óã˛yÓ˚ !ÓˆÏÓã˛lyÓ˚ ˛õÓ˚ ï˛ÑyˆÏܲ ~•z !ӣψÏÎ˚ SÈyí˛¸
!òˆÏÎ˚ˆÏSÈlñ ~ˆÏ«˛ˆÏe !l‹õ!_ ܲ!Ù¢l ˆÜ˛yl Î%!_´ˆÏï˛ §v‹T •ˆÏ°l ˆÎ ˙ Óƒ!_´Ó˚
!Ó˚ê˛yl≈ çÙy ly ˆòGÎ˚yÓ˚ !˛õSȈÏl !ܲS%È Î%!_´˛õ)î≈ ܲyÓ˚î !SÈ° ï˛y l!ÌÓk˛ ܲˆÏÓ˚
Ó˚yáˆÏÓl–
áä xyˆÏÓòlܲyÓ˚# •Î˚ ≤ÈÏòÎ˚ ܲÓ˚ÈüȧÇe´yhs˝ ˆÜ˛yˆÏly ˆ¢yÈüÈÜ˛ç ˆly!ê˛§ (SCN)
ˆ˛õˆÏÎ˚ˆÏSÈl xÌÓy í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ åxy•z!ç~§!ê˛ä myÓ˚y ܲÓ˚ òy!Ó §%!l!Ÿã˛ï˛
ܲˆÏÓ˚ lƒyÎ˚!lî≈Î˚ xyˆÏò¢ åAdjudication Orderä çy!Ó˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ ï˛y
First Appellate Authority (FAA)üÈÓ˚ !lÜ˛ê˛ !Óã˛yÓ˚yô#l Ó˚ˆÏÎ˚ˆÏSÈ–
àä x!ï˛!Ó˚_´ ≤ÈÏòÎ˚ ܲÓ˚ Îy xyˆÏÓòlܲyÓ˚# ïÑ˛yÓ˚ xyˆÏÓòˆÏl fl∫#ܲyÓ˚ ܲˆÏÓ˚ !lˆÏÎ˚ˆÏSÈlñ
ï˛yÓ˚ ˛õ!Ó˚Ùyî 5 °«˛ ê˛yܲyÓ˚ x!ôܲó ~ÓÇ
âä xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 36 xl%ÎyÎ˚# xyˆÏÓòlܲyÓ˚# x!ï˛!Ó˚_´ ≤ÈÏòÎ˚ ܲÓ˚
≤ÈÏÎyçƒ §%ò §ˆÏÙï˛ çÙy ܲˆÏÓ˚ˆÏSÈl–
≤Ã9≠ ˆÜ˛yl ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ !l‹õ!_Ó˚ xyˆÏÓòl @˝Ãy•ƒ •ˆÏÓ ly⁄
í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# !l¡¨!°!áï˛ ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ü˛!Ù¢l
114
xyˆÏÓòl!ê˛ˆÏܲ @˝Ãy•ƒ ܲÓ˚ˆÏÓl lyÈüüüÈ
1ä Î!ò ˆÜ˛§!ê˛ xƒy!˛õˆÏ°ê˛ ê˛∆y•zÓ%ƒly° xÌÓy ˆÜ˛yˆÏê˛≈Ó˚ !Óã˛yÓ˚yô#l ÌyˆÏܲó
2ä Î!ò xyˆÏÓòl!ê˛Ó˚ !Ó£ÏÎ˚Ó› ܲˆÏÓ˚Ó˚ •yÓ˚ xÌÓy ܲˆÏÓ˚Ó˚ ≤ÈÏÎyçƒï˛y §Çe´yhs˝ •Î˚ó
3ä Î!ò ≤ÃhflÏy!Óï˛ !Ê˛ ly ˆòGÎ˚y •Î˚–
≤Ã10≠ !l‹õ!_Ó˚ xyˆÏÓòlܲyÓ˚# !ܲ ï˛ÑyÓ˚ xyˆÏÓòl˛õe ~ܲÓyÓ˚ çÙy !òˆÏÎ˚ ï˛yÓ˚˛õÓ˚ ≤Ãï˛ƒy•yÓ˚
ܲˆÏÓ˚ !lˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ ly– xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 15 xl%ÎyÎ˚# ˆÜ˛ylG xyˆÏÓòl˛õe ~ܲÓyÓ˚ çÙy
•ˆÏÎ˚ ˆàˆÏ° ï˛y ≤Ãï˛ƒy•yÓ˚ ܲÓ˚y ÎyˆÏÓ ly–
≤Ã11≠ !l‹õ!_ ܲ!Ù¢l ܲ# ôÓ˚ˆÏlÓ˚ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ !l‹õ!_ ܲ!Ù¢l ˆ§•z §ÙhflÏ xyˆÏò¢ ˛çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl ÎyˆÏï˛ !l¡¨!°!áï˛
!Ó£ÏÎ˚=!°Ó˚ !l‹õ!_Ó˚ ≤ß¿ ÌyܲˆÏÓÈüüüÈ
1ä xyˆÏÓòlܲyÓ˚#Ó˚ ≤ÈÏòÎ˚ ܲÓ˚ñ §%òñ ç!Ó˚Ùyly xÌÓy ò[˛ åÎ!ò ~•z Ó˚y!¢ !e¢ !òˆÏlÓ˚
xÌÓy Ó!ô≈ï˛ !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ ly ˆòGÎ˚y •Î˚ ï˛ˆÏÓ ï˛y !§!ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 54 xl%ÎyÎ˚# í˛z˛õÎ%_´ §%ò §ˆÏÙï˛ í˛zk˛yÓ˚ ܲÓ˚y •ˆÏÓä åôyÓ˚y 16äó
2ä !l‹õ!_Ó˚ xhs˝à≈ï˛ Ó˚y!¢ ܲ#˲yˆÏÓ ˆ˛õˆÏÙrê˛ Ü˛Ó˚y •ˆÏÓ åôyÓ˚y 16äó
3ä xyˆÏÓòˆÏlÓ˚ !òl ˛õÎ≈hs˝ xyˆÏÓòlܲyÓ˚#Ó˚ !ÓÓ˚&ˆÏk˛ xy•z!ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG
ÙyÙ°y Ó˚&ç% ly •ˆÏÎ˚ ÌyܲˆÏ° ~ÓÇ Î!ò !l‹õ!_ ܲ!Ù¢l §v‹T •l ~ÓÇ ÙˆÏl
ܲˆÏÓ˚l ˆÎ xyˆÏÓòlܲyÓ˚# ï˛ÑyÓ˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y §!ë˛Ü˛ ~ÓÇ ˛õ)î≈yD˲yˆÏÓ ≤Ãܲy¢
ܲˆÏÓ˚ˆÏSÈlñ ï˛ˆÏÓ xyˆÏÓòlܲyÓ˚#ˆÏܲ ÙyÙ°y Ó˚&ç% •GÎ˚y ˆÌˆÏܲ !lÓ˚y˛õ_y ≤Ãòyl ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l åôyÓ˚y 20äó
4ä xy•z!ç~§!ê˛ xy•zl xl%ÎyÎ˚# ≤ÈÏòÎ˚ ç!Ó˚ÙylyÓ˚ ˆÌˆÏܲ §¡õ)î≈ xÌÓy xyÇ!¢Ü˛
!lÓ˚y˛õ_y ≤Ãòyl ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l åôyÓ˚y 20äó
5ä ܲ!Ù¢ˆÏlÓ˚ ܲyˆÏSÈ ˆÜ˛ylG ˆÜ˛§ !Óã˛yÓ˚yô#l Ìyܲyܲy°#l xyˆÏÓòlܲyÓ˚#Ó˚ §¡õ!_Ó˚
¢ï˛≈yô#l §ÇÎ%!_´Ü˛Ó˚ˆÏîÓ˚ åˆ≤Ãy!˲§ly° xƒyê˛yã˛ˆÏÙrê˛ä xyˆÏò¢ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– Î!ò
~•z §Çe´yhs˝ ≤ÈÏòÎ˚ xÌ≈ xyˆÏÓòlܲyÓ˚# §¡õ)î≈ Ó˚*ˆÏ˛õ ≤Ãòyl ܲˆÏÓ˚ ÌyˆÏܲl ~ÓÇ
ˆ§•zÈ §Çe´yhs˝ ˜Óô l!Ì Ü˛!Ù¢ˆÏlÓ˚ ܲyˆÏSÈ ˆ˛õ¢ ܲÓ˚y •Î˚ ï˛ˆÏÓ í˛z˛õˆÏÓ˚y_´
§ÇÎ%!_´Ü˛Ó˚ˆÏîÓ˚ xyˆÏò¢ áy!Ó˚ç ӈϰ àîƒ •ˆÏÓ åôyÓ˚y 17äó
6ä Î!ò ܲ!Ù¢l ÙˆÏl ܲˆÏÓ˚l ˆÎ xyˆÏÓòlܲyÓ˚# ܲ!Ù¢ˆÏlÓ˚ §yˆÏÌ ÎˆÏÌ‹T §•ˆÏÎy!àï˛y
ܲÓ˚ˆÏSÈl ly ï˛y•ˆÏ° ܲ!Ù¢l ˆÜ˛§!ê˛ ˆ«˛e#Î˚ xy•z!ç~§!ê˛ xy!ôܲy!Ó˚ܲ xÌÓy
115
FAAüÈÓ˚ ܲyˆÏSÈ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l– ˆ§•z ˆ«˛ˆÏeñ §Ç!Ÿ’‹T xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç
xy!ôܲy!Ó˚ܲ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ ܲyˆÏSÈ ≤Ãò_ l!Ì˛õe xÌÓy ܲ!Ù¢l myÓ˚y Ü,˛ï˛
ï˛òˆÏhs˝Ó˚ Ê˛°yÊ˛°ˆÏܲ !lˆÏçÓ˚ !Óã˛yˆÏÓ˚Ó˚ ܲyˆÏç °yàyˆÏï˛ ˛õyÓ˚ˆÏÓl åôyÓ˚y 21äó
7ä ~•z ˆÜ˛§ÈüȧÇe´yhs˝ ˆÜ˛ylG !Ó£ÏÎ˚ ˆÎ!ê˛Ó˚ !§k˛yhs˝ xyˆÏà ˆlGÎ˚y •ˆÏÎ˚ ˆàˆÏSÈñ ï˛y
˛õ%l!Ó≈ˆÏÓã˛ly ܲÓ˚ˆÏï˛ ~ÓÇ xyˆÏò¢ çy!Ó˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ~•z !§k˛yhs˝ ï˛ál•z
ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ Î!ò ≤Ã!e´Î˚y ˆ¢£Ï •GÎ˚yÓ˚ ˛õÑyã˛ ÓSÈÓ˚ ˛õ)î≈ ly •ˆÏÎ˚ ÌyˆÏܲ
åxyˆÏÓòˆÏlÓ˚ !òl ˛õÎ≈hs˝ ôÓ˚ˆÏ°ä G ~•z !ӣψÏÎ˚ xyˆÏÓòlܲyÓ˚# Ó˚y!ç ÌyˆÏܲl
åôyÓ˚y 18ä–
≤Ã12≠ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ Ü˛!Ù¢ˆÏlÓ˚ xyˆÏò¢ ≤Ãï˛ƒy•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
ܲ!Ù¢ˆÏlÓ˚ xyˆÏò¢ x!§k˛ åvoidä ӈϰ àîƒ •ˆÏÓ Î!ò ˆòáy ÎyÎ˚ ˆÎ ˆ§•z
xyˆÏò¢ ≤Ãï˛yÓ˚îy åfraudä xÌÓy !Ù̃y Óî≈ly åmisrepresentationä myÓ˚y
°y˲ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– xï˛/˛õÓ˚ xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛ xÌÓy xƒy!˛õˆÏ°ê˛
xÌ!Ó˚!ê˛ ˆ§•z ˆÜ˛§!ê˛Ó˚ ≤ÃÌÙ ˆÌˆÏܲ ˛õ%l!Ó≈ˆÏÓã˛ly ܲÓ˚ˆÏÓl ~ÓÇ ï˛y ˆ¢£Ï
ܲÓ˚ˆÏÓl !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ ܲySÈ ˆÌˆÏܲ ~•z ÙˆÏÙ≈ K˛yï˛ •ÓyÓ˚ ï˛y!Ó˚ˆÏáÓ˚
ˆÌˆÏܲ ò%•z ÓSȈÏÓ˚Ó˚ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ åôyÓ˚y 16äó
2ä ≤Ã!§!ܲí˛z¢l Óy ç!Ó˚ÙylyÓ˚ ˆÌˆÏܲ !lÓ˚y˛õ_y ≤ÃòylܲyÓ˚# !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚
xyˆÏò¢ ≤Ãï˛ƒy•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ Î!ò ˆòáy ÎyÎ˚ ˆÎ ~•z xyˆÏò¢ çy!Ó˚
ܲÓ˚yÓ˚ ˆ«˛ˆÏe xyˆÏÓòlܲyÓ˚# ˆÜ˛ylG ï˛Ìƒ ˆày˛õl ܲˆÏÓ˚ˆÏSÈl Óy ˆÜ˛ylG Ë%˛°
ï˛Ìƒ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ xÌÓy !l‹õ!_Ó˚ xyˆÏò¢ xl%ÎyÎ˚# !l!ò≈‹T Ó˚y!¢ §ÙÎ˚ÙˆÏï˛y
çÙy !òˆÏï˛ ÓƒÌ≈ •ˆÏÎ˚ˆÏSÈl åôyÓ˚y 20ä–
í˛z≠ 1ä
≤Ã13≠ ܲyÓ˚y !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l ly⁄
í˛z≠ !l¡¨!°!áï˛ Óƒ!_´Ó˚y !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l lyüüüÈ
1ä ~ܲ•z Óƒ!_´ ò%ÓyÓ˚ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl lyó
2ä ˆÜ˛ylG !ӣψÏÎ˚ !l‹õ!_ÈüȧÇe´yhs˝ xyˆÏò¢ çy!Ó˚ •GÎ˚yÓ˚ ˛õÓ˚ Î!ò ˆòáy ÎyÎ˚ ˆÎ
˙ ˆÜ˛§ÈüȧÇe´yhs˝ ˆÎ ˆÜ˛ylG x˛õÓ˚yˆÏô §Ç!Ÿ’‹T Óƒ!_´ xy•z!ç~§!ê˛ xy•zˆÏl
ˆòy£Ï# §yÓƒhflÏ åconvictedä •ˆÏÎ˚ˆÏSÈl ï˛y•ˆÏ° ˙ Óƒ!_´ xyÓ˚ ˆÜ˛ylG !l‹õ!_Ó˚
xyˆÏÓòl ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl ly– ~SÈyí˛¸yG ܲ!Ù¢ˆÏlÓ˚ §ˆÏD x§•ˆÏÎy!àï˛yÓ˚ çlƒ
ÎÑyÓ˚ ˆÜ˛§ §Ç!Ÿ’‹T xƒyí˛ç%!í˛ˆÏܲ!ê˛Ç xÌ!Ó˚!ê˛Ó˚ ܲyˆÏSÈ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏly •ˆÏÎ˚ˆÏSÈñ
!ï˛!lG xyÓ˚ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl ly åôyÓ˚y 23ä–
116
≤Ã14≠ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ «˛Ùï˛y ܲ#⁄
í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ 25 ~ÓÇ 26 ôyÓ˚yÎ˚ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ «˛Ùï˛y G ܲÙ≈˛õk˛!ï˛Ó˚
!ӣψÏÎ˚ !ÓhflÏy!Ó˚ï˛ Ë˛yˆÏÓ xyˆÏ°yã˛ly ܲÓ˚y •ˆÏÎ˚ˆÏSÈ– Code of Civil Procedure, 1908
xl%ÎyÎ˚# ~ܲ!ê˛ ˆòGÎ˚y!l xyòy°ˆÏï˛Ó˚ !ܲS%È x!ôܲyÓ˚ !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ í˛z˛õÓ˚ lƒhflÏ
åvestedä xyˆÏSÈ– ˆÜ˛ylG Óƒ!_´Ó˚ ˛õÓ˚#«˛îñ ~ÓÇ ï˛ÑyˆÏܲ !•§yˆÏÓÓ˚ áyï˛y ~ÓÇ xlƒylƒ
≤ÃyÙyîƒ ï˛Ìƒ ˆ˛õ¢ ܲÓ˚ˆÏï˛ Óyôƒ ܲÓ˚yÓ˚ x!ôܲyÓ˚ ܲ!Ù¢ˆÏlÓ˚ í˛z˛õÓ˚ lƒhflÏ xyˆÏSÈ– Code
of Criminal Procedure, 1973ÈüÈ~Ó˚ ôyÓ˚y 195ÈüÈ~ ≤Ãò_ x!ôܲyÓ˚ xl%ÎyÎ˚# !l‹õ!_
ܲ!Ù¢l ~ܲ!ê˛ deemed ˆÜ˛yê˛≈ !•§yˆÏÓ ˛õ!Ó˚à!îï˛– IPC 1860üÈ~Ó˚ ôyÓ˚y 193 ~ÓÇ
228 xl%ÎyÎ˚#ñ ~ÓÇ ôyÓ˚y 196ÈüÈ~Ó˚ í˛zˆÏjˆÏ¢ƒ xl%ÎyÎ˚#ñ ~Ó˚ !lÜ˛ê˛ !Óã˛yÎ≈ ˆÎˆÏܲylG
!Ó£ÏÎ˚ xy•z!l ≤Ã!e´Î˚y !•§yˆÏÓ àîƒ •ˆÏÓ– !lˆÏçÓ˚ ܲyÎ≈≤Ãîy°#Ó˚ !lÎ˚sfî ܲÓ˚yÓ˚ «˛Ùï˛yG
!l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ í˛z˛õÓ˚ lƒhflÏ xyˆÏSÈ–
IPCñ 1860ÈüÈ~Ó˚ ôyÓ˚y 193ÈüÈ~ !Óã˛yÓ˚ ≤Ã!e´Î˚y ã˛°yܲy°#l ˆÜ˛ylG Ë%˛° ï˛Ìƒ ≤Ãòyl
ܲÓ˚yÓ˚ çlƒ ò[˛!Ó!ô Ó!î≈ï˛ xyˆÏSÈ– ~SÈyí˛¸yG •zFSÈyÜ,˛ï˛Ë˛yˆÏÓ !l‹õ!_ ≤Ã!e´Î˚yÓ˚ §ˆÏD Î%_´
ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ Óyôy ˆòGÎ˚y Óy ‡Ù!ܲ ˆòGÎ˚yÓ˚ çlƒ ò[˛!Ó!ô Ó!î≈ï˛ xyˆÏSÈ
IPCñ 1860ÈüÈ~Ó˚ ôyÓ˚y 228ÈüÈ~– §%ï˛Ó˚yÇ !l‹õ!_ ܲ!Ù¢l í˛z˛õˆÏÓ˚y_´ ܲyÓ˚î=!°Ó˚
ˆ«˛ˆÏe IPCñ 1860ÈüÈ~Ó˚ ò[˛!Ó!ô xyˆÏÓ˚y˛õ ܲÓ˚yÓ˚ §%!Óôy !lˆÏï˛ ˛õyÓ˚ˆÏÓl–
xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 24 xl%ÎyÎ˚# !l‹õ!_ ܲ!Ù¢l !ï˛l ÙyˆÏ§Ó˚ ÙˆÏôƒ ï˛ÑyÓ˚
çy!Ó˚ ܲÓ˚y xyˆÏòˆÏ¢Ó˚ ˛õ!Ó˚Ùyç≈ly ܲÓ˚ˆÏï˛ ˛õyÓ˚ˆÏÓl Î!ò !ܲly ï˛yˆÏï˛ ˆÜ˛ylG ï˛ÌƒÈüȧÇe´yhs˝
Ë%˛° •ˆÏÎ˚ ÌyˆÏܲ– ˆ§•z ôÓ˚ˆÏlÓ˚ Ë%˛° !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚ !lˆÏçÓ˚ myÓ˚y ˛õ!Ó˚°!«˛ï˛ •ˆÏï˛
˛õyˆÏÓ˚ xÌÓy xyˆÏÓòlܲyÓ˚# Óy ˆ«˛e#Î˚ xy•z!ç~§!ê˛ xy!ôܲy!Ó˚ܲ myÓ˚y !l‹õ!_ ܲ!Ù¢ˆÏlÓ˚
ˆàyã˛ˆÏÓ˚ xyly •ˆÏï˛ ˛õyˆÏÓ˚– Î!ò ~•z §ÇˆÏ¢yôˆÏlÓ˚ Ê˛°fl∫Ó˚*˛õ xyˆÏÓòlܲyÓ˚#Ó˚ ܲÓ˚ÈüÈòyÎ˚Ók˛ï˛y
Ó,!k˛ ˛õyÎ˚ Óy ï˛ÑyÓ˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ •…y§ ˛õyÎ˚ ï˛ˆÏÓ ~•zÓ˚*˛õ §ÇˆÏ¢y!ôï˛ xyˆÏò¢
çy!Ó˚ ܲÓ˚ÓyÓ˚ xyˆÏà xyˆÏÓòlܲyÓ˚#Ó˚ ÷ly!l xyÓ!¢ƒÜ˛–
117
19
˛ õ!Ó˚ò¢≈lñ ï˛Õ‘y!¢ñ xyê˛Ü˛ ~ÓÇ ˆ@˝ÃÆyÓ˚
INSPECTION, SEARCH, SEIZURE & ARREST
≤Ã1≠ ï˛Õ‘y!¢ å§yã≈˛ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄
í˛z≠ xy•zˆÏlÓ˚ x!˲ôyl ~ÓÇ !Ó!˲ߨ !Óã˛yÓ˚ÈüȧÇe´yhs˝ ˲y£Ïƒ xl%ÎyÎ˚#ñ Úï˛Õ‘y!¢Û ¢ˆÏ∑Ó˚ myÓ˚y
ˆÓyV˛yÎ˚ §Ó˚ܲy!Ó˚ ÓƒÓfliyÓ˚ xô#l ~Ùl ~ܲ!ê˛ Ü˛yç ÎyˆÏï˛ Ü˛ˆÏÓ˚ ˆÜ˛ylG çyÎ˚àyñ fliylñ Óƒ!_´ñ
!ç!l§ •zï˛ƒy!òÓ˚ ܲyˆÏSÈ ˆ˛õÑÔˆÏSÈñ ˆòˆÏá Óy ˲yˆÏ°y˲yˆÏÓ ˛õÓ˚#«˛y ܲˆÏÓ˚ ˆ§áyˆÏl ˆày˛õl !ܲS%ÈÓ˚
§¶˛yl ܲÓ˚y ÎyÎ˚ xÌÓy x˛õÓ˚yˆÏôÓ˚ ≤ÃÙyî á%шÏç ˆÓÓ˚ ܲÓ˚y ÎyÎ˚– ˆÜ˛ylG Óƒ!_´ Óy Óy•l Óy
fliyˆÏlÓ˚ ï˛Õ‘y!¢ ܲÓ˚y ÎyˆÏÓ ÷ô%Ùye í˛z˛õÎ%_´ ~ÓÇ ˜Óô xy•z!l xl%ˆÏÙyòl ÌyܲˆÏ°–
≤Ã2≠ ˛õ!Ó˚ò¢≈l å•z™ˆÏ˛õܲ¢lä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˛õ!Ó˚ò¢≈l ~ܲ!ê˛ lï%˛l !Óôyl– §yˆÏã˛≈Ó˚ ï%˛°lyÎ˚ ~!ê˛ ~ܲ!ê˛
°â%ï˛Ó˚ !Óôyl Îy xy!ôܲy!Ó˚ܲˆÏòÓ˚ ~ܲçl ܲÓ˚òyï˛y Óƒ!_´Ó˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ çyÎ˚ày
~ÓÇ ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ §ˆÏD Î%_´ ˆÜ˛ylG Óƒ!_´Ó˚ xÌÓy ˆÜ˛ylG =òyˆÏÙÓ˚ Ùy!°Ü˛ Óy
˛õ!Ó˚ã˛y°ˆÏܲÓ˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliyˆÏl ≤ÈÏӈϢÓ˚ x!ôܲyÓ˚ ˆòÎ˚–
≤Ã3≠ ˛õ!Ó˚ò¢≈ˆÏlÓ˚ çlƒ ˆÜ˛ !lˆÏò≈¢ !òˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛⁄
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 60 xl%ÎyÎ˚# ~ܲçl !§!ç~§!ê/~§!ç~§!ê xy!ôܲy!Ó˚ܲ
˛õ!Ó˚ò¢≈l ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ÷ô%Ùye ~ܲçl Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòy!ôܲyÓ˚#Ó˚ !°!áï˛
xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛– ~ܲçl Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòy!ôܲyÓ˚# ~Ó˚Ü˛Ù xl%ˆÏÙyòl
!òˆÏï˛ ˛õyÓ˚ˆÏÓl ~ܲÙye Î!ò ï˛ÑyÓ˚ !ÓŸªy§ ܲÓ˚yÓ˚ ܲyÓ˚î ÌyˆÏܲ ˆÎ §Ç!Ÿ’‹T Óƒ!_´ !l¡¨!°!áï˛
118
ˆÎ ˆÜ˛ylG ~ܲ!ê˛ Ü˛yç ܲˆÏÓ˚ˆÏSlÈÈ üüüÈ
1ä §Ó˚ÓÓ˚y• §Çe´yhs˝ !Ó!lÙÎ˚ ˆày˛õl ܲˆÏÓ˚ˆÏSlÈó
2ä •yˆÏï˛ Ìyܲy ˛õˆÏîƒÓ˚ fiê˛Ü˛ ˆày˛õl ܲˆÏÓ˚ˆÏSÈló
3ä x!ï˛!Ó˚_´ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ òy!Ó Ü˛ˆÏÓ˚ˆÏSÈló
4ä ܲÓ˚ Ê˛Ñy!ܲ ˆòÓyÓ˚ í˛zˆÏjˆÏ¢ƒ !§!ç~§!ê/~§!ç~§!ê xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y °Aâl
ܲˆÏÓ˚ˆÏSÈló
5ä ~ܲçl ˛õ!Ó˚Ó•lܲyÓ˚# Óy =òyÙÙy!°Ü˛ ~Ùl ˛õîƒ ˆÓ˚ˆÏáˆÏSÈl ÎyÓ˚ í˛z˛õÓ˚ ܲÓ˚
ˆòGÎ˚y •Î˚!l xÌÓy ï˛yÓ˚ !•§yÓ Óy ˛õîƒ ~Ùl˲yˆÏÓ ˆÓ˚ˆÏáˆÏSÈl ÎyÓ˚ Ê˛ˆÏ° ܲÓ˚
Ê˛Ñy!ܲÓ˚ §Ω˛yÓly xyˆÏSÈ–
≤Ã4≠ ~ܲçl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ !ܲ ˆÜ˛ylG Óƒ!_´Ó˚ §¡õ!_˘xDl ˛õ!Ó˚ò¢≈ˆÏlÓ˚ xl%Ù!ï˛
xy•zˆÏlÓ˚ ~•z ôyÓ˚yÎ˚ !òˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ ly– ~ܲçl !§!ç~§!ê/~§!ç~§!ê xy!ôܲy!Ó˚ܲˆÏܲ xl%ˆÏÙyòl ˆòGÎ˚y ÎyˆÏÓ !l¡¨!°!áï˛
˛õ!Ó˚ò¢≈ˆÏlÓ˚ çlƒÈüüüÈ
1ä ~ܲçl ܲÓ˚òyï˛y Óƒ!_´Ó˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliyló
2ä ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ §yˆÏÌ Î%_´ ˆÜ˛ylG Óƒ!_´Ó˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliylñ ˆ§ !ï˛!l
ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ •l Óy ly •l–
3ä ˆÜ˛ylG =òyˆÏÙÓ˚ Ùy!°Ü˛ Óy ˛õ!Ó˚ã˛y°ˆÏܲÓ˚ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ fliyl–
≤Ã5≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ å!§çyÓ˚äÈüÈ~Ó˚ xyˆÏò¢ ˆÜ˛ !òˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠~ܲçl Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòÙÎ≈yòyÓ˚ xy!ôܲy!Ó˚ܲ ˛õîƒñ l!Ìñ áyï˛y˛õe xÌÓy
!ç!l§˛õe ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ ܲÓ˚yÓ˚ çlƒ ~ܲçl xy!ôܲy!Ó˚ܲˆÏܲ !°!áï˛ xl%Ù!ï˛ !òˆÏï˛
˛õyˆÏÓ˚l– ~Ó˚Ü˛Ù xl%Ù!ï˛ ˆòGÎ˚y ÎyˆÏÓ ÷ô%Ùye Îál Î%@¬ ܲ!Ù¢lyˆÏÓ˚Ó˚ ܲyˆÏSÈ ~•z !ÓŸªyˆÏ§Ó˚
ܲyÓ˚î ÌyܲˆÏÓ ˆÎ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ÙˆÏï˛y ˆÜ˛ylG ˛õîƒ Óy ˆÜ˛ylG ≤Ã!e´Î˚yÓ˚ §yˆÏÌ ≤Ãy§!Dܲ
ˆÜ˛ylG l!Ì Óy áyï˛y˛õe Óy !ç!l§ ˆÜ˛ylG fliyˆÏl ˆày˛õl ܲÓ˚y xyˆÏSÈ–
≤Ã6≠ Ú!ÓŸªyˆÏ§Ó˚ ܲyÓ˚îÛ ¢∑ӈ϶˛Ó˚ ÙyˆÏl ܲ#⁄
í˛z≠ È!ÓŸªyˆÏ§Ó˚ ܲyÓ˚î Ó˚*ˆÏ˛õ ÌyܲˆÏï˛ •ˆÏÓ ï˛ˆÏ̃Ó˚ K˛ylñ ˆÎê˛y ≤Ãï˛ƒ«˛ K˛yˆÏlÓ˚ §Ùï%˛°ƒ lyG
•ˆÏï˛ ˛õyˆÏÓ˚ñ !ܲv Îy !ܲly ~ܲçl Î%!_´˛õ)î≈ Ùyl%£ÏˆÏܲ ~ܲ•z !§k˛yˆÏhs˝ í˛z˛õl#ï˛ Ü˛Ó˚ˆÏÓ Î!ò
ï˛yÓ˚ ܲyˆÏSÈ ~ܲ•z ï˛Ìƒ ÌyˆÏܲ– •z!u˛Î˚yl ˆ˛õly° ˆÜ˛yí˛ (IPC)ÈüÈ~Ó˚ ôyÓ˚y 26 xl%ÎyÎ˚#ñ
119
ÚÚ~ܲçl Óƒ!_´Ó˚ !ܲS%ÈÓ˚ ≤Ã!ï˛ !ÓŸªyˆÏ§Ó˚ ܲyÓ˚î xyˆÏSÈ ÓˆÏ° ôˆÏÓ˚ ˆlGÎ˚y •ˆÏÓ Î!ò ï˛ÖyÓ˚
ܲyˆÏSÈ xlƒ !ܲS%È !ÓŸªy§ ly ܲˆÏÓ˚ ˆ§!ê˛ !ÓŸªy§ ܲÓ˚yÓ˚ ˛õÎ≈yÆ Ü˛yÓ˚î ÌyˆÏܲ–ÛÛ Ú!ÓŸªyˆÏ§Ó˚
ܲyÓ˚îÛ ¢∑ӈ϶˛Ó˚ myÓ˚y !ÓˆÏÓ!ã˛ï˛ •Î˚ Ó%!k˛˛õ)î≈ §Îb Ù)°ƒ!lÓ˚*˛õˆÏîÓ˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ܲÓ˚y
~ܲ !lÓ˚ˆÏ˛õ«˛ !§k˛yhs˝ ˆÎê˛y ÷ô% Óƒ!_´àï˛ !ÓˆÏÓã˛ly≤ç)ï˛ !ܲS%ÈÓ˚ ˆÌˆÏܲ ~ˆÏܲÓyˆÏÓ˚•z xy°yòy–
~ê˛y xÓ¢ƒ•z ≤Ãy§!Dܲ í˛z˛õyòyl ~ÓÇ ˛õ!Ó˚!fli!ï˛Ó˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ àˆÏí˛¸ Gë˛y ~ܲçl §Í
~ÓÇ Î%!_´˛õ)î≈ Ùyl%ˆÏ£ÏÓ˚ !ÓŸªy§–
≤Ã7≠ ˛õ!Ó˚ò¢≈l Óy ï˛Õ‘y!¢ ~ÓÇ xyê˛ˆÏܲÓ˚ xl%ÏÙ!ï˛ ˆòÓyÓ˚ xyˆÏà í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲˆÏܲ
~•z Ú!ÓŸªyˆÏ§Ó˚ ܲyÓ˚îÛ !°ˆÏá Ó˚yáy !ܲ Óyôƒï˛yÙ)°Ü˛⁄
í˛z≠ ÈÎ!òG ï˛Õ‘y!¢Ó˚ xl%Ù!ï˛ ˆòÓyÓ˚ xyˆÏà xy!ôܲy!Ó˚ˆÏܲÓ˚ ~Ó˚Ü˛Ù !ÓŸªyˆÏ§Ó˚ ܲyÓ˚î Óƒ_´
ܲÓ˚yÓ˚ òÓ˚ܲyÓ˚ ˆl•zñ !ܲv ˆÎ §Ó !ç!lˆÏ§Ó˚ §y•yˆÏ΃ ï˛ÑyÓ˚ !ÓŸªy§ àˆÏí˛¸ í˛zˆÏë˛!SÈ° ï˛y ï˛ÑyˆÏܲ
≤Ãܲy¢ ܲÓ˚ˆÏï˛ •ˆÏÓ– Ú!ÓŸªyˆÏ§Ó˚ ܲyÓ˚îÛ ≤Ã!ï˛!ê˛ ˆ«˛ˆÏe Óyôƒï˛yÙ)°Ü˛Ë˛yˆÏÓ !°!˛õÓk˛ ܲÓ˚yÓ˚
≤ÈÏÎ˚yçl ˆl•z– !ܲv ~ê˛y ˲yˆÏ°y •Î˚ Î!ò ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly åGÎ˚yˆÏÓ˚rê˛ä ˆòÓyÓ˚ xyˆÏà Óy
ï˛Õ‘y!¢ ÷Ó˚& ܲÓ˚yÓ˚ xyˆÏà §ÙhflÏ í˛z˛õyòyl˘ï˛Ìƒy!ò !°ˆÏá Ó˚yáy •Î˚–
≤Ã8≠ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly ܲ# ~ÓÇ ~Ó˚ ÙˆÏôƒ ܲ# ܲ# ÌyˆÏܲ⁄
í˛z≠È ï˛Õ‘y!¢ ܲÓ˚yÓ˚ çlƒ !°!áï˛ xl%Ù!ï˛ˆÏܲ•z §yôyÓ˚î˲yˆÏÓ Ú§yã≈˛ GÎ˚yˆÏÓ˚rê˛Û Ó°y •Î˚–
ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly ˆòÓyÓ˚ ˆÎyàƒ xy!ôܲy!Ó˚ܲ •ˆÏ°l Î%@¬ ܲ!Ù¢lyÓ˚ Óy í˛zFã˛ï˛Ó˚ ˛õòÙÎ≈yòyÓ˚
~ܲçl xy!ôܲy!Ó˚ܲ– ~ܲ!ê˛ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÎ˚ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ ܲyÓ˚î !•§yˆÏÓ í˛z˛õÎ%_´
!ÓŸªyˆÏ§Ó˚ í˛zˆÏÕ‘á xÓ¢ƒ•z ÌyܲˆÏÓ– ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÎ˚ !l¡¨!°!áï˛ !Ó£ÏÎ˚=!°Ó˚ í˛zˆÏÕ‘á
Ìyܲy í˛z!ã˛ï˛ÈÈüüüÈ
1ä xy•zˆÏlÓ˚ °Aâló
2ä ˆÎ fliyˆÏlÓ˚ ï˛Õ‘y!¢ ܲÓ˚y •ˆÏÓó
3ä ï˛Õ‘y!¢Ó˚ çlƒ xl%Ù!ï˛≤ÃyÆ Óƒ!_´Ó˚ lyÙ ~ÓÇ ˛õòó
4ä ˛õˆÏÓ˚yÎ˚yly ≤ÃòylܲyÓ˚# xy!ôܲy!Ó˚ˆÏܲÓ˚ lyÙ ~ÓÇ ˛õòñ ˆày° ˆÙy•Ó˚ §•ó
5ä fl∫y«˛ˆÏÓ˚Ó˚ ï˛y!Ó˚á ~ÓÇ fliyló
6ä ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚ e´ÙyB˛ó
7ä ˜Óôï˛yÓ˚ §ÙÎ˚ܲy° xÌ≈yÍ ~ܲ Óy ò%•z !òl •zï˛ƒy!ò–
≤Ã9≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ܲál ˆÜ˛ylG ˛õîƒ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ •ˆÏÎ˚ GˆÏë˛⁄
120
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 70 xyl%ÎyÎ˚# ˛õîƒ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ •Î˚ Îál
ˆÜ˛ylG Óƒ!_´ !l¡¨!°!áï˛ Ü˛yç=!° ܲˆÏÓ˚lÈüüüÈ
1ä ~•z xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y Óy ï˛yÓ˚ xhs˝à≈ï˛ ˆÜ˛ylG !lÎ˚Ù °Aâl ܲˆÏÓ˚ ˛õîƒ
§Ó˚ÓÓ˚y• ܲÓ˚yÓ˚ Ê˛ˆÏ° ܲÓ˚ Ê˛Ñy!ܲ âê˛ˆÏ°ó
2ä ˆÎ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ~•z xy•zˆÏl ܲÓ˚ ˆòÓyÓ˚ ܲÌyñ ˆ§•z ˛õˆÏîƒÓ˚ !•§yÓ ly Ó˚yáˆÏ°ó
3ä ˆÓ˚!çˆÏfiê˛∆¢lÈüÈ~Ó˚ çlƒ xyˆÏÓòl ly ܲˆÏÓ˚ ~•z xy•zˆÏl ܲÓ˚ˆÏÎyàƒ ˆÜ˛ylG ˛õîƒ
§Ó˚ÓÓ˚y• ܲÓ˚ˆÏ°ó
4ä ܲÓ˚ Ê˛Ñy!ܲÓ˚ •zÏFSÈy !lˆÏÎ˚ !§!ç~§!ê/~§!ç~§!ê xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y Óy ï˛yÓ˚
xhs˝à≈ï˛ ˆÜ˛ylG !Ó!ô °Aâl ܲÓ˚ˆÏ°–
≤Ã10≠ ˜Óô ï˛Õ‘y!¢Ó˚ §ÙÎ˚ ~ܲçl xy!ôܲy!Ó˚ܲ ܲ# ܲ# «˛Ùï˛y ≤ÈÏÎ˚yà ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ ï˛Õ‘y!¢ ܲÓ˚ˆÏSÈl ~Ùl ~ܲçl xy!ôܲy!Ó˚ܲ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ ~ÓÇ ï˛Õ‘y!¢Ó˚ fliyl ˆÌˆÏܲ
˛õîƒ åÎy ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒä ~ÓÇ l!Ìñ áyï˛y˛õe Óy !ç!l§ åÎy xyò¢≈ !ç~§!ê˛
xy•zˆÏlÓ˚ ˆÜ˛ylG ≤Ã!e´Î˚yÓ˚ çlƒ ≤Ãy§!Dܲä xyê˛Ü˛ ܲÓ˚yÓ˚ çlƒ «˛Ùï˛y≤ÃyÆ– ˆÎ çyÎ˚àyÓ˚
ï˛Õ‘y!¢Ó˚˚ xl%Ù!ï˛ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ ˆ§áyˆÏl ≤ÈÏÓ¢y!ôܲyÓ˚ !òˆÏï˛ xfl∫#ܲyÓ˚ ܲÓ˚y •ˆÏ° ï˛Õ‘y!¢Ó˚
§ÙÎ˚ xy!ôܲy!Ó˚ܲ ï˛yÓ˚ òÓ˚çy ˆË˛ˆÏ. ≤ÈÏÓ¢ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ï˛Õ‘y!¢ ã˛°yÓ˚ §ÙÎ˚ Î!ò
ˆÜ˛ylG xy°Ùy!Ó˚ Óy Óy: á%°ˆÏï˛ xfl∫#ܲyÓ˚ ܲÓ˚y •Î˚ñ xy!ôܲy!Ó˚ܲ ˆ§•z xy°Ùy!Ó˚ Óy Óy:
ˆáy°yÓ˚ çlƒ ˲y.ˆÏï˛ ˛õyˆÏÓ˚l Î!ò !ï˛!l ÙˆÏl ܲˆÏÓ˚l ˆ§•z xy°Ùy!Ó˚ Óy ÓyˆÏ: ˆÜ˛ylG ˛õîƒñ
!•§yÓñ áyï˛y˛õe Óy l!Ì °%!ܲˆÏÎ˚ Ó˚yáy xyˆÏSÈ– ≤ÈÏÓ¢ ܲÓ˚ˆÏï˛ ly !òˆÏ° !ï˛!l çyÎ˚ày!ê˛ !§°
ܲˆÏÓ˚G !òˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã11≠ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ ˛õk˛!ï˛ Ü˛#⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 60 å8ä xl%ÎyÎ˚# ï˛Õ‘y!¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ˆÜ˛yí˛ xÓ
!e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~ ˆòGÎ˚y !Óôyl xl%§yˆÏÓ˚– ˆÜ˛yí˛ xÓ !e´!Ùly°
≤Ã!§!í˛ˆÏÎ˚yÓ˚üÈ~Ó˚ ôyÓ˚y 100ÈüÈ ˆï˛ ܲ# ˛õk˛!ï˛ˆÏï˛ ï˛Õ‘y!¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ï˛y !ÓÓ,ï˛ Ü˛Ó˚y xyˆÏSÈ–
≤Ã12≠ ï˛Õ‘y!¢Ó˚ §ÙÎ˚ ˆÜ˛yl ˆÙÔ!°Ü˛ ≤ÈÏÎ˚yçl#Î˚ï˛y=!° ˆÙˆÏl ã˛°ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ §ÙÎ˚ !l¡¨!°!áï˛ !lÎ˚ÙyÓ°# ˆÙˆÏl ã˛°y í˛z!ã˛ï˛ÈüüüÈ
í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ fl∫y«˛!Ó˚ï˛ ˜Óô ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y ˆÜ˛ylG çyÎ˚àyÓ˚
ï˛Õ‘y!¢ ܲÓ˚y ÎyˆÏÓ ly–
121
Óy§fliyˆÏlÓ˚ ï˛Õ‘y!¢ ܲÓ˚yÓ˚ òˆÏ° xÓ¢ƒ•z ~ܲçl Ù!•°y xy!ôܲy!Ó˚ܲ ÌyܲˆÏÓl–
ï˛Õ‘y!¢ ÷Ó˚& ܲÓ˚yÓ˚ xyˆÏà ˆ§•z fliyˆÏlÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ xy!ôܲy!Ó˚ܲÓ˚y ï˛ÑyˆÏòÓ˚
˛õ!Ó˚ã˛Î˚ÈüÈ˛õe ˆò!áˆÏÎ˚ ï˛ÑyˆÏòÓ˚ ˛õ!Ó˚ã˛Î˚ ≤Ãܲy¢ ܲÓ˚ˆÏÓl–
ï˛Õ‘y!¢ ÷Ó˚& ܲÓ˚yÓ˚ xyˆÏà ˆ§•z fliyˆÏlÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly
ˆò!áˆÏÎ˚ ~ÓÇ !ï˛!l ˆÎ ˆ§!ê˛ ˆòˆÏáˆÏSÈl ï˛yÓ˚ ≤ÃÙyî !•§yˆÏÓ ˆ§!ê˛Ó˚ í˛z˛õÓ˚ ï˛ÑyÓ˚
fl∫y«˛Ó˚ !lˆÏÎ˚ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyˆÏܲ ܲyÎ≈ܲÓ˚# ܲÓ˚ˆÏï˛ •ˆÏÓ– ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚
í˛z˛õÓ˚ Ü˛Ù˛õˆÏ«˛ ò%çl §y«˛#Ó˚ §•zG !lˆÏï˛ •ˆÏÓ–
ï˛Õ‘y!¢ ܲÓ˚ˆÏï˛ •ˆÏÓ ˆ§•z ~°yܲyÓ˚ Ü˛Ù˛õˆÏ«˛ ò%çl !lÓ˚ˆÏ˛õ«˛ §y«˛#Ó˚ í˛z˛õ!fli!ï˛ˆÏï˛–
Î!ò ˆ§•z ~°yܲyÎ˚ ~Ùl ˆÜ˛ylG x!ôÓy§# ly ˛õyGÎ˚y ÎyÎ˚ Óy ˆÜ˛í˛z •zFS%Èܲ ly •Î˚ñ
ï˛ˆÏÓ xlƒ ~°yܲyÓ˚ x!ôÓy§#ˆÏòÓ˚ ï˛Õ‘y!¢Ó˚ §y«˛# ܲÓ˚y ÎyˆÏÓ– ï˛Õ‘y!¢Ó˚ í˛zˆÏj¢ƒ
§¡õˆÏܲ≈ §y«˛#ˆÏòÓ˚ §Ç!«˛Æ˲yˆÏÓ xÓ!•ï˛ ܲÓ˚ˆÏï˛ •ˆÏÓ–
ï˛Õ‘y!¢ ÷Ó˚&Ó˚ xyˆÏà ï˛Õ‘y!¢È ÈòˆÏ°Ó˚ §Ó xy!ôܲy!Ó˚ܲ ~ÓÇ §ˆÏDÓ˚ §y«˛#ˆÏòÓ˚
ï˛ÑyˆÏòÓ˚ !lˆÏçˆÏòÓ˚ ˆò• ï˛Õ‘y!¢ ܲÓ˚yÓyÓ˚ çlƒ ˆ§•z fliyˆÏlÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ
xl%ˆÏÓ˚yô ܲÓ˚y í˛z!ã˛ï˛– !ë˛Ü˛ ~ܲ•z˲yˆÏÓ ï˛Õ‘y!¢ ˆ¢£Ï •ˆÏ° §Ó xy!ôܲy!Ó˚ܲ ~ÓÇ
§y«˛#ˆÏòÓ˚ ˆò• ï˛Õ‘y!¢Ó˚ çlƒ xyÓyÓ˚ xl%ˆÏÓ˚yô çylyˆÏly í˛z!ã˛ï˛–
ï˛Õ‘y!¢Ó˚ !ÓÓÓ˚î#ÈüȧÇe´yhs˝ ~ܲ!ê˛ ˛õMÈ˛lyÙy˘Ù•yçyÓ˚ xÜ%˛fliˆÏ°•z ˜ï˛!Ó˚ ܲÓ˚ˆÏï˛
•ˆÏÓ– í˛zk˛yÓ˚ ܲÓ˚y ~ÓÇ xyê˛Ü˛ ܲÓ˚y §ÙhflÏ ˛õîƒ ~ÓÇ l!Ì˛õˆÏeÓ˚ ~ܲ!ê˛ ï˛y!°Ü˛y
ÓylyˆÏï˛ •ˆÏÓ ~ÓÇ ˆ§!ê˛ ˛õMÈ˛lyÙy˘Ù•yçyÓ˚ÈüÈ~Ó˚ §yˆÏÌ §ÇˆÏÎyçl# !•§yˆÏÓ ÌyܲˆÏÓ–
˛õMÈ˛lyÙy˘Ù•yçyÓ˚ ~ÓÇ xyê˛Ü˛ ܲÓ˚y ˛õîƒ G l!Ì˛õˆÏeÓ˚ ï˛y!°Ü˛yˆÏï˛ xÓ¢ƒ•z
§y«˛#ˆÏòÓ˚ñ ˆ§•z fliyˆÏlÓ˚ Ùy!°Ü˛ ÎyÓ˚ §yÙˆÏl ï˛Õ‘y!¢ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ ï˛Õ‘y!¢Ó˚
çlƒ xl%Ù!ï˛≤ÃyÆ xy!ôܲy!Ó˚ˆÏܲÓ˚ fl∫y«˛Ó˚ ÌyܲˆÏÓ–
ï˛Õ‘y!¢ •ˆÏÎ˚ ˆàˆÏ° ï˛Õ‘y!¢Ó˚ Ê˛°yÊ˛°ÈüȧÇe´yhs˝ ~ܲ!ê˛ !Ó˚ˆÏ˛õyˆÏê˛≈Ó˚ §yˆÏÌ !l‹õߨ
ܲÓ˚y ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚ Ù)° ≤Ã!ï˛!°!˛õ ˛õˆÏÓ˚yÎ˚yly ≤ÃòylܲyÓ˚# xy!ôܲy!Ó˚ܲˆÏܲ
ˆÊ˛Ó˚ï˛ !òˆÏï˛ •ˆÏÓ– ï˛Õ‘y!¢ˆÏï˛ xÇ¢@˝Ã•îܲyÓ˚# xy!ôܲy!Ó˚ܲˆÏòÓ˚ lyÙ ï˛Õ‘y!¢
˛õˆÏÓ˚yÎ˚ylyÓ˚ ˆ˛õSÈl!òˆÏܲ !°ˆÏá Ó˚yáy ˆÎˆÏï˛ ˛õyˆÏÓ˚–
ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly ≤ÃòylܲyÓ˚# ܲï,˛≈˛õ«˛ˆÏܲ çy!Ó˚ •GÎ˚y ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÓ˚ çlƒ
ˆÓ˚ܲí˛≈ áyï˛y Ó˚yáˆÏï˛ •ˆÏÓ ~ÓÇ ÓƒÓ•*ï˛ •GÎ˚y G ˆÊ˛Ó˚ï˛ xy§yÓ˚ ï˛Õ‘y!¢
˛õˆÏÓ˚yÎ˚yly=!°ˆÏܲG §%Ó˚!«˛ï˛ Ó˚yáˆÏï˛ •ˆÏÓ–
§ÇˆÏÎyçl# §• ˛õMÈ˛lyÙy˘Ù•yçyÓ˚ÈüÈ~Ó˚ ~ܲ!ê˛ ≤Ã!ï˛!°!˛õ ï˛Õ‘y!¢Ó˚ fliyˆÏlÓ˚ Ùy!°Ü˛
Óy ï˛yÓ˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ !òˆÏï˛ •ˆÏÓ ~ÓÇ ï˛yÓ˚ ≤Ãy!ÆÈfl∫#ܲyÓ˚˛ !lˆÏï˛ •ˆÏÓ–
≤Ã13≠ xlƒ ˆÜ˛ylG ˛õ!Ó˚!fli!ï˛ˆÏï˛ !ܲ ~ܲçl !§!ç~§!ê /~§!ç~§!ê xy!ôܲy!Ó˚ܲ ˆÜ˛ylG
ÓƒÓ§yÓ˚ çyÎ˚àyÎ˚ ˆÎˆÏï˛ ˛õyˆÏÓ˚l⁄
122
í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 64 xl%ÎyÎ˚# ≤ÈÏÓ¢ ܲÓ˚y ÎyÎ˚– xy•zˆÏlÓ˚ ~•z
ôyÓ˚yÎ˚ !§!ç~§!ê˘~§!ç~§!êÈüÈ~Ó˚ !•§yÓ !lÓ˚#«˛Ü˛ ò° åx!í˛ê˛ä Óy !§ xƒyu˛ ~!ç Óy
!§!ç~§!ê /~§!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 50 xl%ÎyÎ˚# ÙˆÏlyl#ï˛ ˆÜ˛ylG ܲfiê˛ xƒyܲyí˛zÏrê˛ƒyrê˛
Óy ã˛yê˛≈yí˛≈ xƒyܲyí˛zÏrê˛ƒyrê˛ ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y•z Ó˚yçˆÏfl∫Ó˚ fl∫yÌ≈ Ó˚«˛yÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚
x!í˛ê˛ñ ˛õÓ˚#«˛y ~ÓÇ Îyã˛y•z ܲÓ˚yÓ˚ çlƒ ˆÎ ˆÜ˛ylG ÓƒÓ§yÓ˚ çyÎ˚àyÎ˚ ≤ÈÏÓ¢ ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l– !ܲv ~Ó˚ çlƒ !§!ç~§!ê Óy ~§!ç~§!êÈüÈ Ó˚ x!ï˛!Ó˚_´˘Î%@¬ ܲ!Ù¢lyÓ˚ÈüÈ~Ó˚ ≤Ãòyl
ܲÓ˚y !°!áï˛ xl%Ù!ï˛ ≤ÈÏÎ˚yçl– ~•z !Óôyl ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ Ù%რÓy x!ï˛!Ó˚_´ ÓƒÓ§yÓ˚
fliyl !•§yˆÏÓ l!ÌË%˛_´ çyÎ˚ày SÈyí˛¸y xlƒ ÓƒÓ§yÓ˚ çyÎ˚àyˆÏï˛G ≤ÈÏӈϢÓ˚ xl%Ù!ï˛ ˆòÎ˚
ˆÎáyˆÏl ܲÓ˚òyï˛y Óƒ!_´Ó˚ x!í˛ê˛ Óy !•§yÓ ˛õÓ˚#«˛yÓ˚ çlƒ òÓ˚ܲy!Ó˚ !•§yˆÏÓÓ˚ áyï˛yñ l!Ì˛õeñ
ܲ!¡õí˛zê˛yÓ˚ •zï˛ƒy!ò ÌyˆÏܲ–
≤Ã14≠ ï˛Õ‘y!¢ˆÏܲ ܲál x˜ÏÓô Ó°y •Î˚⁄ ˆÜ˛ylG x˜ÏÓô ï˛Õ‘y!¢Ó˚ ÙyôƒˆÏÙ §Çà,•#ï˛ ≤ÃÙyî
!ܲ ˆÜ˛ylG !Óã˛yÓ˚ ≤Ã!e´Î˚yÎ˚ @˝Ã•îˆÏÎyàƒ⁄
í˛z≠È ˜Óô ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y åxÌ≈yÍ í˛z˛õÎ%_´ ܲï,˛≈˛õ«˛ Óƒï˛#ï˛ xlƒ Óƒ!_´Ó˚ ≤Ãòyl ܲÓ˚y
ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚yly xÌÓy !Óly ï˛Õ‘y!¢ ˛õˆÏÓ˚yÎ˚ylyÎ˚ä ܲÓ˚y ï˛Õ‘y!¢ ~ܲ!ê˛ ˆÓxy•z!l x˜ÏÓô
ï˛Õ‘y!¢ Ó˚*ˆÏ˛õ !ÓˆÏÓ!ã˛ï˛ •Î˚– !ܲv ~çˆÏlƒ x!˲Î%_´ ˆÜ˛ylG §%!Óôy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚ ly– ~•z
ܲyÓ˚ˆÏî ~Ùl!ܲ ˆÜ˛ylG x˜ÏÓô ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüÈ~Ó˚ §ÙÎ˚ §Çà,•#ï˛ ≤ÃÙyîˆÏܲG !Óã˛yÓ˚
≤Ã!e´Î˚y!òÓ˚ §ÙÎ˚ @˝Ã•îˆÏÎyàƒ ÓˆÏ°•z ôÓ˚y •Î˚–
≤Ã15≠ xyê˛Ü˛ å!§çyÓ˚ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xyê˛Ü˛ ¢ˆÏ∑Ó˚ !l!ò≈‹T §ÇK˛y ˆòGÎ˚y ˆl•z– xy•zl x!˲ôyl
xl%ÎyÎ˚# xyê˛Ü˛ Ó°ˆÏï˛ ˆÓyV˛yÎ˚ ˆÜ˛ylG xy•zlàï˛ ˛õk˛!ï˛Ó˚ §y•yˆÏ΃ ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚
myÓ˚y ˆÜ˛ylG §¡õ!_Ó˚ òá° ˆlGÎ˚y– §yôyÓ˚î˲yˆÏÓ ~ˆÏï˛ §¡õ!_Ó˚ Ùy!°Ü˛ Óy Óï˛≈Ùyl
x!ôܲyÓ˚#Ó˚ •zFSÈyÓ˚ !ÓÓ˚&ˆÏk˛ Ó°˛õ)Ó≈ܲ òá° ˆlGÎ˚y ˆÓyV˛yÎ˚–
≤Ã16≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG ˛õîƒ Óy Óy•lˆÏܲ !ܲ §yÙ!Î˚ܲ˲yˆÏÓ xyê˛Ü˛
å!í˛ˆÏê˛l¢lä ܲÓ˚y ÎyÎ˚⁄
í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 69 xl%ÎyÎ˚# ~ܲçl xy!ôܲy!Ó˚ܲ ˆÜ˛ylG ˛õîƒ
Óy Óy•l åê˛∆yܲ Óy xlƒ ày!í˛¸ä §yÙ!Î˚ܲ˲yˆÏÓ xyê˛Ü˛yˆÏï˛ ˛õyˆÏÓ˚l– ~ê˛y ܲÓ˚y ÎyˆÏÓ ˆ§•z
§ÙhflÏ ˛õˆÏîƒÓ˚ çlƒ ˆÎ=ˆÏ°y xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y ˲D ܲˆÏÓ˚ ˛õ!Ó˚Ó•l ܲÓ˚y •ˆÏFSÈ
123
Óy Îyï˛yÎ˚yˆÏï˛Ó˚ ˛õˆÏÌ ç!ÙˆÏÎ˚ Ó˚yáy •ˆÏÎ˚ˆÏSÈ– !•§yÓ Ó!•Ë)˛≈ï˛ çÙy Ìyܲy ˛õîƒG §yÙ!Î˚ܲ˲yˆÏÓ
xyê˛ˆÏܲ Ó˚yáy ÎyˆÏÓ– ΈÏÌy!ã˛ï˛ ܲÓ˚ Óy §ÙÙ)ˆÏ°ƒÓ˚ !lÓ˚y˛õ_y ≤Ãòyl ܲÓ˚ˆÏ° ~•z §ÙhflÏ ˛õîƒ
G ÎylˆÏܲ ˆSȈÏí˛¸ ˆòGÎ˚y ÎyˆÏÓ–
≤Ã17≠ Úxyê˛Ü˛Û åseizureä ~ÓÇ Ú§yÙ!Î˚ܲ xyê˛ˆÏܲ Ó˚yáyÛÈüÈÓ˚ ådetentionä ÙˆÏôƒ xy•zlàï˛
˛õyÌ≈ܲƒ ܲ#⁄
í˛z≠ ~ܲ!ê˛ xy•z!l xyˆÏò¢ Óy ˆly!ê˛§ÈüÈ~Ó˚ ӈϰ ˆÜ˛ylG §¡õ!_Ó˚ Ùy!°Ü˛ Óy Óï˛≈Ùyl
x!ôܲyÓ˚#ˆÏܲ §¡õ!_Ó˚ òá° ˆÌˆÏܲ Ó!MÈ˛ï˛ Ü˛Ó˚y•z •ˆÏ°y Ú§yÙ!Î˚ܲ xyê˛ˆÏܲ Ó˚yáyÛÈ– ˛õˆÏîƒÓ˚
≤ÃÜ,˛ï˛ òá°òy!Ó˚ ˆlGÎ˚y •ˆÏ°y Úxyê˛Ü˛Û– §yÙ!Î˚ܲ xyê˛ˆÏܲ Ó˚yáyÓ˚ xyˆÏò¢ ˆòGÎ˚y •Î˚ Îál
ˆÜ˛ylG ˛õîƒ˛ ÓyˆÏçÎ˚yÆ Ü˛Ó˚yÓ˚ ˆÎyàƒ ÓˆÏ° ÙˆÏl ܲÓ˚y •Î˚– xyê˛Ü˛ ï˛ál•z ܲÓ˚y ÎyˆÏÓ Î!ò
ï˛òhs˝ Óy xl%§¶˛yˆÏlÓ˚ Ê˛ˆÏ° ~•z Î%!_´§Dï˛ !ÓŸªy§ çß√yÎ˚ ˆÎ ˛õîƒ=!° ÓyˆÏçÎ˚yÆ •ÓyÓ˚
ˆÎyàƒ–
≤Ã18≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüȧÇe´yhs˝ Óƒy˛õyˆÏÓ˚ ܲ# ܲ# Ó˚«˛yÜ˛ÓˆÏã˛Ó˚
ÓƒÓfliy xyˆÏSÈ⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 60 xl%ÎyÎ˚# ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüȧÇe´yhs˝ «˛Ùï˛yÓ˚
Óƒy˛õyˆÏÓ˚ !ܲS%È Ó˚«˛yÜ˛ÓˆÏã˛Ó˚ ÓƒÓfliy xyˆÏSÈ– ˆ§=!° •ˆÏ°yÈüüüÈ
È1ä xyê˛Ü˛ ܲÓ˚y ˛õîƒ Óy l!Ì˛õe ˛õÓ˚#«˛yÓ˚ çlƒ ≤ÈÏÎ˚yçl#Î˚ §ÙˆÏÎ˚Ó˚ ˛õˆÏÓ˚ xyÓ˚ xyê˛ˆÏܲ
Ó˚yáy ÎyˆÏÓ lyó
2ä ˆÎ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ l!Ì˛õe xyê˛Ü˛ ܲÓ˚y •ˆÏÎ˚ˆÏSÈñ !ï˛!l G•z§Ó l!Ì˛õˆÏeÓ˚
Ê˛ˆÏê˛yܲ!˛õ !lˆÏï˛ ˛õyˆÏÓ˚ló
3ä xyê˛Ü˛ ˛õˆÏîƒÓ˚ çlƒñ Î!ò xyê˛ˆÏܲÓ˚ 60 !òˆÏlÓ˚ ÙˆÏôƒ ˆÜ˛ylG ˆly!ê˛§ ˛õyë˛yˆÏly
•Î˚ñ ˆÎ Óƒ!_´Ó˚ ܲySÈ ˆÌˆÏܲ ˛õîƒ xyê˛Ü˛ ܲÓ˚y •ˆÏÎ˚!SÈ°ñ ï˛ÑyˆÏܲ ˆ§•z ˛õîƒ ˆÊ˛Ó˚ï˛
!òˆÏï˛ •ˆÏÓ– ~•z 60 !òˆÏlÓ˚ §ÙÎ˚§#Ùy Î%!_´Î%_´ ܲyÓ˚î ÌyܲˆÏ° §ˆÏÓ≈yFã˛ SÈÎ˚ Ùy§
˛õÎ≈hs˝ Óyí˛¸yˆÏly ÎyˆÏÓó
4ä xyê˛Ü˛Ü˛yÓ˚# xy!ôܲy!Ó˚ܲˆÏܲ xyê˛Ü˛ ˛õˆÏîƒÓ˚ ï˛y!°Ü˛y åinventoryä ÓylyˆÏï˛ •ˆÏÓó
5ä !ܲS%È ˆ◊î#Ó˚ ˛õîƒ Îy xyò¢≈ !ç~§!ê˛ xy•zˆÏl !l!ò≈‹T ܲÓ˚y ÌyܲˆÏÓ åˆÎÙl o&ï˛
˛õã˛l¢#°ñ !Ó˛õIlܲ ˛õîƒ •zï˛ƒy!òä xyê˛ˆÏܲÓ˚ xÓƒÓ!•ï˛ ˛õˆÏÓ˚•z áy°y§ ܲˆÏÓ˚
ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ó
5ä ï˛Õ‘y!¢ ~ÓÇ xyê˛Ü˛ÈüÈ~Ó˚ Óƒy˛õyˆÏÓ˚ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚
!Óôyl ≤ÈÏÎyçƒ •ˆÏÓ– !ܲv ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ÈüÈ~Ó˚ ôyÓ˚y 165ÈüÈ~Ó˚
124
í˛z˛õôyÓ˚y å5äÈüÈ~ ~ܲê˛y =Ó˚&c˛õ)î≈ Óò° ܲÓ˚y •ˆÏÎ˚ˆÏSÈ üüüÈ ï˛Õ‘y!¢Ó˚ §ÙÎ˚ ÓylyˆÏly
ˆÜ˛ylG l!ÌÓ˚ ≤Ã!ï˛!°!˛õ !lܲê˛ï˛Ù «˛Ùï˛y≤ÃyÆ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ ܲyˆÏSÈ x˛õÓ˚yˆÏôÓ˚
Ùylƒï˛y ˛õyÓyÓ˚ çlƒ ly ˛õy!ë˛ˆÏ Î ˚ ˆ§ê˛y ˛õyë˛yˆÏ ï ˛ •ˆÏ Ó !§!ç~§!ê˛ Ù% á ƒ
ܲ!Ù¢lyÓ˚˘!§!ç~§!ê ܲ!Ù¢lyÓ˚˘~§!ç~§!ê ܲ!Ù¢lyÓ˚ÈüÈ~Ó˚ ܲyˆÏSÈ–
≤Ã19≠ ܲÓ˚ˆÏÎyàƒ ˛õˆÏîƒÓ˚ ˛õ!Ó˚Ó•ˆÏlÓ˚ §ÙÎ˚ !ܲ ˆÜ˛ylG !ӈϢ£Ï l!Ì åí˛Ü%˛ˆÏÙrê˛ä Ó•l ܲÓ˚yÓ˚
òÓ˚ܲyÓ˚ xyˆÏSÈ⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 61 xl%ÎyÎ˚# ˛õ!Ó˚Ó•l ày!í˛¸Ó˚ òy!Î˚c≤ÃyÆ Óƒ!_´ˆÏܲ
ÎÌy!Ó!•ï˛ l!Ì §yˆÏÌ Ó˚yáˆÏï˛ •ˆÏÓ Î!ò ã˛y°ylÙ)°ƒ ˛õMÈ˛y¢ •yçyÓ˚ ê˛yܲyÓ˚ x!ôܲ •Î˚–
≤Ã20≠ Úˆ@˝ÃÆyÓ˚Û åxƒyˆÏÓ˚fiê˛ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏl Úˆ@˝ÃÆyÓ˚Û ¢ˆÏ∑Ó˚ §ÇK˛y ˆòGÎ˚y ˆl•z– !ܲv !Óã˛yÓ˚ÈüȧÇe´yhs˝
˲y£Ïƒ xl%ÎyÎ˚# Úˆ@˝ÃÆyÓ˚Û Ó°ˆÏï˛ ˆÓyV˛yÎ˚ ÚÚˆÜ˛ylG ˜Óô xyˆÏò¢ Óy ܲï,˛≈ˆÏcÓ˚ ӈϰ ˆÜ˛ylG
Óƒ!_´ˆÏܲ ˆ•Ê˛yçˆÏï˛ ˆlGÎ˚yÛÛ– xlƒ ܲÌyÎ˚ ~ܲçl Óƒ!_´ˆÏܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ Ó°y
ÎyˆÏÓ Îál ˜Óô ˆ@˝ÃÆy!Ó˚ ˛õˆÏÓ˚yÎ˚ylyÓ˚ «˛Ùï˛yÓ˚ Ê˛ˆÏ° ï˛ÑyÓ˚ fl∫yô#lï˛y §ÇÜ%˛!ã˛ï˛ •ˆÏÓ–
≤Ã21≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ܲál ~ܲçl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ˆÜ˛ylG Óƒ!_´Ó˚ ˆ@˝ÃÆy!Ó˚Ó˚
xl%Ù!ï˛ !òˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠È !§!ç~§!ê ˘~§!ç~§!ê ܲ!Ù¢lyÓ˚ ˆÜ˛ylG Óƒ!_´Ó˚ ˆ@˝ÃÆyˆÏÓ˚Ó˚ çlƒ ~ܲçl
!§!ç~§!ê˘~§!ç~§!ê xy!ôܲy!Ó˚ܲˆÏܲ xl%Ù!ï˛ !òˆÏï˛ ˛õyˆÏÓ˚l Î!ò !ï˛!l !ÓŸªy§ ܲˆÏÓ˚l
ˆÎ ˆ§•z Óƒ!_´ ~Ùl x˛õÓ˚yô ܲˆÏÓ˚ˆÏSÈ Îy !§!ç~§!ê˘~§!ç~§!ê xy•zˆÏlÓ˚ ôyÓ˚y 73å1äå1äñ
73å1äå2ä ~ÓÇ 73å2ä xl%ÎyÎ˚# ¢y!hflÏÓ˚ ˆÎyàƒ– ~Ó˚ xÌ≈ ~•z ˆÎñ ˆÜ˛ylG Óƒ!_´ˆÏܲ
÷ô%Ùye ï˛ál•z ˆ@˝ÃÆyÓ˚ ܲÓ˚y ÎyˆÏÓ Îál ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî ˛50 °«˛ ê˛yܲyÓ˚ x!ôܲ
xÌÓy ˆÎáyˆÏl ˆÜ˛ylG Óƒ!_´ ˛õ)ˆÏÓ≈Ó˚ ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 73ÈüÈ ~Ó˚ xô#ˆÏl ¢y!hflÏ≤ÃyÆ–
≤Ã22≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ çlƒ ܲ# Ó˚«˛yܲÓã˛ xyˆÏSÈ⁄
í˛z≠ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ çlƒ ôyÓ˚y 62ÈüÈˆï˛ !ܲS%È Ó˚«˛yÜ˛ÓˆÏã˛Ó˚ ÓƒÓfliy xyˆÏSÈ– ˆ§=!°
•ˆÏ°yÈüüüÈ
125
1ä Î!ò ˆÜ˛ylG Óƒ!_´ˆÏܲ xyòy°ï˛@˝Ãy•ƒ x˛õÓ˚yˆÏôÓ˚ åcognizable offenceä çlƒ ˆ@˝ÃÆyÓ˚
ܲÓ˚y •Î˚ñ ï˛ˆÏÓ ïÑ˛yˆÏܲ !°!áï˛Ë˛yˆÏÓ ˆ@˝ÃÆy!Ó˚Ó˚ ܲyÓ˚î çylyˆÏï˛ •ˆÏÓ ~ÓÇ ï˛ÑyˆÏܲ
ˆ@˝ÃÆy!Ó˚Ó˚ 24 ârê˛yÓ˚ ÙˆÏôƒ ~ܲçl Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ §yÙˆÏl •y!çÓ˚ ܲÓ˚yˆÏï˛ •ˆÏÓó
2ä ˆÜ˛ylG Óƒ!_´ˆÏܲ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ånon-cognizableä ~ÓÇ çy!ÙlˆÏÎyàƒ x˛õÓ˚yˆÏôÓ˚
çlƒ ˆ@˝ÃÆyÓ˚ ܲÓ˚y •ˆÏ°ñ !§!ç~§!ê˘ ~§!ç~§!ê ÈüÈÓ˚ ˆí˛˛õ%!ê˛˘ xƒy!§fiê˛ƒyrê˛ Ü˛!Ù¢lyÓ˚
ï˛ÑyˆÏܲ çy!ÙˆÏl Ù%!_´ !òˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚
ôyÓ˚y 436ÈüÈ~Ó˚ xô#l ~ܲçl ÌylyÓ˚ ˲yÓ˚≤ÃyÆ xy!ôܲy!Ó˚ˆÏܲÓ˚ í˛z˛õÓ˚ ≤ÈÏÎyçƒ
~ܲ•z !Óôyl ï˛ÑyÓ˚ í˛z˛õˆÏÓ˚G ≤ÈÏÎyçƒ •ˆÏÓó
3ä §ÙhflÏ ˆ@˝ÃÆyÓ˚ ܲÓ˚ˆÏï˛ •ˆÏÓ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚ ˆ@˝ÃÆyÓ˚
§¡õ!ܲ≈ï˛ !Óôyl xl%ÎyÎ˚#–
≤Ã23≠ ˆ@˝ÃÆyÓ˚ ܲÓ˚yÓ˚ §ÙÎ˚ ܲ# ܲ# §yÓôylï˛y !lˆÏï˛ •ˆÏÓ⁄
í˛z≠ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚ ˆ@˝ÃÆyÓ˚ §¡õ!ܲ≈ï˛ !lÎ˚ÙyÓ°# ~ÓÇ
˛õk˛!ï˛ xÓ¢ƒ•z ˆÙˆÏl ã˛°ˆÏï˛ •ˆÏÓ– ˆ§çlƒ !§!ç~§!ê˛˘~§!ç~§!ê˛ÈüÈÓ˚ §ÙhflÏ !Ê˛”˛
xy!ôܲy!Ó˚ܲˆÏòÓ˚ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ 1973ÈüÈ~Ó˚ !Óôyl=!° §¡õˆÏܲ≈ §ÙƒÜ˛
˛õ!Ó˚!ã˛!ï˛ Ìyܲy ~ܲyhs˝ ÓyN˛l#Î˚–
~ܲ!ê˛ =Ó˚&c˛õ)î≈ !Óôyl Îy °«˛î#Î˚ ï˛y •ˆÏ°y Cr.P.C., 1973ÈüÈ~Ó˚ ôyÓ˚y 57 xl%ÎyÎ˚#
!Óly ˛õˆÏÓ˚yÎ˚ylyÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y ˆÜ˛ylG Óƒ!_´ˆÏܲ ˆÜ˛ˆÏ§Ó˚ ˛õ!Ó˚!fli!ï˛ xl%ÎyÎ˚# ≤ÈÏÎ˚yçl#Î˚
§ÙˆÏÎ˚Ó˚ x!ï˛!Ó˚_´ xyê˛Ü˛ Ó˚yáy ÎyˆÏÓ lyñ ~ÓÇ ~•z §ÙÎ˚ ã˛!ÓÁ¢ ârê˛y åˆ@˝ÃÆyˆÏÓ˚Ó˚ çyÎ˚ày
ˆÌˆÏܲ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ ˆÜ˛yê˛≈ ˛õÎ≈hs˝ Îyï˛yÎ˚yˆÏï˛Ó˚ §ÙÎ˚ ÓyˆÏòä x!ï˛e´Ù ܲÓ˚ˆÏÓ ly– ~•z §ÙˆÏÎ˚Ó˚
ÙˆÏôƒñ Cr.P.C.üÈÓ˚ ôyÓ˚y 56 xl%ÎyÎ˚# !Óly ˛õˆÏÓ˚yÎ˚ylyÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ˆ§•z
x!ôˆÏ«˛ˆÏeÓ˚ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ §yÙˆÏl •y!çÓ˚ ܲÓ˚yˆÏï˛ •ˆÏÓ–
!í˛ ˆÜ˛ Ó§% ÓlyÙ ˛õ!Ÿã˛ÙÓD §Ó˚ܲyˆÏÓ˚Ó˚ ˆÜ˛ˆÏ§ Ù•yÙylƒ §%!≤ÃÙ ˆÜ˛yê˛≈ ~ܲ !ӈϢ£Ï
Ó˚yˆÏÎ˚Ó˚ ÙyôƒˆÏÙñ ˆÎê˛y 1997å1ä ~§!§!§ 416ÈüÈˆï˛ ≤Ãܲy!¢ï˛ñ ˆ@˝ÃÆyˆÏÓ˚Ó˚ §ÙÎ˚ ˛õy°l#Î˚
§%!l!ò≈‹T !lˆÏò≈!¢Ü˛y çy!Ó˚ ܲˆÏÓ˚ˆÏSÈl– Î!òG ~ê˛y ˛õ%!°ˆÏ§Ó˚ §ˆÏD §¡õ!ܲ≈ï˛ñ ï˛Ó%G ˆ@˝ÃÆyˆÏÓ˚Ó˚
«˛Ùï˛y§¡õߨ §ÙhflÏ òƈÏÓ˚Ó˚ ~•z ˆÙˆÏl ã˛°y òÓ˚ܲyÓ˚– ~=ˆÏ°y •ˆÏ°yÈÈüüüÈ
1ä ˆ@˝ÃÆyÓ˚ ܲÓ˚y ~ÓÇ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ !çK˛y§yÓyˆÏòÓ˚ §yˆÏÌ Î%_´ ˛õ%!°§
ܲÙ≈#Ó,®ˆÏܲ !lá%Ñï˛ñ ò,¢ƒÙyl ~ÓÇ ˛õ!Ó˚‹ÒyÓ˚ lyÙ G ˛õˆÏòÓ˚ ˛õ!Ó˚ã˛Î˚K˛y˛õܲ ˛õe Ó•l
ܲÓ˚ˆÏï˛ •ˆÏÓ– ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ !çK˛y§yÓyˆÏòÓ˚ §yˆÏÌ ç!í˛¸ï˛ ~Ó˚Ü˛Ù §ÙhflÏ
˛õ%!°ˆÏ§Ó˚ ˛õ!Ó˚ã˛Î˚ ˆÓ˚!çfiê˛yˆÏÓ˚ l!ÌË%˛_´ Ó˚yáˆÏï˛ •ˆÏÓ–
2ä ˆ@˝ÃÆyÓ˚ܲyÓ˚# ˛õ%!°§ xy!ôܲy!Ó˚ܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚yÓ˚ §ÙÎ˚ ~ܲê˛y ˆ@˝ÃÆy!Ó˚ ˆÙˆÏÙy
ÓylyˆÏÓl ~ÓÇ ~•z ˆÙˆÏÙyˆÏï˛ xhs˝ï˛ ~ܲçl §y«˛#Ó˚ fl∫y«˛Ó˚ ÌyܲˆÏÓñ !Î!l •ˆÏï˛
126
˛õyˆÏÓ˚l ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ ˛õ!Ó˚ÓyˆÏÓ˚Ó˚ ~ܲçl §ò§ƒ xÌÓy ˆÎ ~°yܲy ˆÌˆÏܲ
ˆ@˝ÃÆyÓ˚ ܲÓ˚y •ˆÏFSÈ ˆ§áylܲyÓ˚ ˆÜ˛ylG §¡øyll#Î˚ Óƒ!_´– ~ê˛yˆÏï˛ ˆ@˝ÃÆyÓ˚ •GÎ˚y
Óƒ!_´Ó˚ fl∫y«˛Ó˚ !lˆÏï˛ •ˆÏÓ ~ÓÇ ˆ@˝ÃÆyˆÏÓ˚Ó˚ ï˛y!Ó˚á G §ÙˆÏÎ˚Ó˚ í˛zˆÏÕ‘á ÌyܲˆÏÓ–
3ä ˆÎ Óƒ!_´ˆÏܲ ˆ@˝ÃÆyÓ˚ Óy xyê˛Ü˛ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ~ÓÇ ˆÜ˛ylG Ìylyñ !çK˛y§yÓyˆÏòÓ˚
ˆÜ˛w Óy °Ü˛ÈüÈxyˆÏ˛õÓ˚ ˆ•Ê˛yçˆÏï˛ Ó˚yáy •ˆÏÎ˚ˆÏSÈñ ïÑ˛yÓ˚ ˙ çyÎ˚àyˆÏï˛ xyê˛ˆÏܲ ÌyܲyÓ˚
áÓÓ˚ñ Îï˛ o&ï˛ §Ω˛Óñ ï˛ÑyÓ˚ ~ܲçl Ó¶%˛ Óy xyd#Î˚ Óy ï˛ÑyÓ˚ ˛õ!Ó˚!ã˛ï˛ G ˲yˆÏ°yوϮÓ˚
§yˆÏÌ Î%_´ ˆÜ˛ylG Óƒ!_´ˆÏܲ çylyˆÏï˛ •ˆÏÓñ Î!ò ly ˆ@˝ÃÆy!Ó˚ ˆÙˆÏÙyˆÏï˛ fl∫y«˛Ó˚ܲyÓ˚#
§y«˛# !lˆÏç•z ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ ˆ§•z Ó¶%˛ Óy xyd#Î˚ •l–
4ä ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´Ó˚ !lܲê˛Ó¶%˛ Óy xyd#Î˚ ˆç°y Óy ¢•ˆÏÓ˚Ó˚ Óy•zˆÏÓ˚ ÌyܲˆÏ°
ˆ@˝ÃÆyˆÏÓ˚Ó˚ §ÙÎ˚ñ fliyl ~ÓÇ xyê˛Ü˛ ܲˆÏÓ˚ Ó˚yáyÓ˚ çyÎ˚ày ˛õ%!°§ xÓ¢ƒ•z ˆ@˝ÃÆyˆÏÓ˚Ó˚
8 ˆÌˆÏܲ 12 ârê˛yÓ˚ ÙˆÏôƒ ˆç°yÓ˚ xy•z!l §y•y΃ §Çfliy å!°àƒy° ~•zí˛
xà≈yly•zˆÏç¢lä Óy §Ç!Ÿ’‹T ~°yܲyÓ˚ ÌylyÓ˚ ÙyôƒˆÏÙ ˆê˛!°@˝ÃyÙ Ü˛ˆÏÓ˚ çylyˆÏï˛
Óyôƒ ÌyܲˆÏÓ–
5ä xyê˛Ü˛ ܲˆÏÓ˚ Ó˚yáy fliyˆÏlÓ˚ í˛yÎ˚!Ó˚ˆÏï˛ ˆ@˝ÃÆyÓ˚ ܲÓ˚y Óƒ!_´ §¡õˆÏܲ≈ ~ܲê˛y l!ÌË%˛!_´
ÌyܲˆÏÓñ ï˛yˆÏï˛ ÎyˆÏܲ ˆ@˝ÃÆyˆÏÓ˚Ó˚ áÓÓ˚ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ ~Ùl Ó¶%˛Ó˚ lyÙ ~ÓÇ
ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ ˆÎ ˛õ%!°§ xy!ôܲy!Ó˚ܲˆÏòÓ˚ xô#ˆÏl xyˆÏSÈ ï˛yˆÏòÓ˚ lyÙ ~ÓÇ
!Ó¢ò í˛zˆÏÕ‘á ÌyܲˆÏÓ–
6ä ˆ@˝ÃÆyÓ˚ ܲÓ˚y Óƒ!_´ˆÏܲñ ï˛ÑyÓ˚ xl%ˆÏÓ˚yô e´ˆÏÙñ ˆ@˝ÃÆyˆÏÓ˚Ó˚ §ÙÎ˚ ï˛ÑyÓ˚ ¢Ó˚#ˆÏÓ˚ ˆÜ˛ylG
Óí˛¸ Óy ˆSÈyê˛ xyâyˆÏï˛Ó˚ !ã˛•´ ÌyܲˆÏ° ï˛y ˛õÓ˚#«˛y ܲÓ˚yˆÏï˛ •ˆÏÓ ~ÓÇ ˆ§•z §ÙˆÏÎ˚
!°!˛õÓk˛ ܲÓ˚yˆÏï˛ •ˆÏÓ– Ú•z™ˆÏ˛õܲ¢l ˆÙˆÏÙyÛÈüÈˆï˛ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ ~ÓÇ
ˆ@˝ÃÆyÓ˚ܲyÓ˚# ˛õ%!°§ xy!ôܲy!Ó˚ܲ í˛z˲ˆÏÎ˚Ó˚ fl∫y«˛Ó˚ ÌyܲˆÏÓ ~ÓÇ ï˛yÓ˚ ≤Ã!ï˛!°!˛õ
ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ !òˆÏï˛ •ˆÏÓ–
7ä §Ç!Ÿ’‹T Ó˚yçƒ Óy ˆÜ˛w¢y!§ï˛ xMÈ˛ˆÏ°Ó˚ í˛y•zˆÏÓ˚QÓ˚ ˆ•°‰Ì §y!˲≈ˆÏ§Ó˚ !lˆÏÎ˚yà≤ÃyÆ
~ÓÇ xl%ˆÏÙy!òï˛ ˛õƒyˆÏlˆÏ°Ó˚ ~ܲçl ≤Ã!¢«˛î≤ÃyÆ í˛y_´yÓ˚ˆÏܲ !òˆÏÎ˚ ˆ•Ê˛yçˆÏï˛
xyê˛Ü˛ ÌyܲyÓ˚ §ÙÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ≤Ã!ï˛ 48 ârê˛y xhs˝Ó˚ í˛y_´y!Ó˚ ˛õÓ˚#«˛y
ܲÓ˚yˆÏï˛ •ˆÏÓ– §ÙhflÏ ˆï˛•!§° ~ÓÇ ˆç°yÓ˚ çlƒ í˛y•zˆÏÓ˚QÓ˚ ˆ•°‰Ì §y!˲≈ˆÏ§Ó˚
~Ó˚Ü˛Ù ˛õƒyˆÏl° ˜ï˛!Ó˚ ܲÓ˚y í˛z!ã˛ï˛–
8ä ˆ@˝ÃÆy!Ó˚ ˆÙˆÏÙy§• §ÙhflÏ l!Ì˛õˆÏeÓ˚ ≤Ã!ï˛!°!˛õ Ùƒy!çˆÏfiê˛∆ˆÏê˛Ó˚ ܲyˆÏSÈ ï˛ÑyÓ˚ ˆÓ˚ܲˆÏí˛≈Ó˚
çlƒ ˛õyë˛yˆÏï˛ •ˆÏÓ–
9ä !çK˛y§yÓyˆÏòÓ˚ §ÙÎ˚ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ï˛ÑyÓ˚ xy•zlç#Ó#Ó˚ §yˆÏÌ ˆòáy ܲÓ˚yÓ˚
xl%Ù!ï˛ ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ Î!òG ï˛y !çK˛y§yÓyˆÏòÓ˚ §Ó≈«˛ˆÏîÓ˚ çlƒ lÎ˚–
10ä §ÙhflÏ ˆç°y ~ÓÇ Ó˚yˆÏçƒÓ˚ ≤Ãôyl ܲyÎ≈y°ˆÏÎ˚ ~ܲê˛y ˛õ%!°§ ܲˆÏrê˛∆y° Ó˚&ˆÏÙÓ˚ ÓƒÓfliy
Ó˚yáˆÏï˛ •ˆÏÓ ˆÎáyˆÏl ˆ@˝ÃÆyÓ˚ܲyÓ˚# xy!ôܲy!Ó˚ܲ ˆ@˝ÃÆyˆÏÓ˚Ó˚ 12 ârê˛yÓ˚ ÙˆÏôƒ ˆ@˝ÃÆyÓ˚
127
~ÓÇ ˆ@˝ÃÆyÓ˚ •GÎ˚y Óƒ!_´ˆÏܲ ˆ•Ê˛yçˆÏï˛ Ó˚yáyÓ˚ çyÎ˚àyÓ˚ Óƒy˛õyˆÏÓ˚ ï˛Ìƒy!ò çylyˆÏÓl
~ÓÇ ˛õ%!°§ ܲˆÏrê˛∆y° Ó˚&ˆÏÙ ~•z §ÙhflÏ ï˛Ìƒ ~ܲê˛y §%flõ‹T ˆly!ê˛§ ˆÓyˆÏí˛≈ ≤Ãò!¢≈ï˛
ÌyܲˆÏÓ–
≤Ã24≠ ˆ@˝ÃÆyˆÏÓ˚Ó˚ Óƒy˛õyˆÏÓ˚ §yôyÓ˚îï˛ Ü˛# ôÓ˚ˆÏîÓ˚ !lˆÏò≈!¢Ü˛y !§!Ó•z!§ÈüÈˆï˛ ˆÙˆÏl ã˛°y •Î˚⁄
í˛z≠È !Ó!˲ߨ !Ó£ÏÎ˚=!° ˆÎÙlñ x˛õÓ˚yˆÏôÓ˚ ≤ÃÜ,˛!ï˛ G =Ó˚&cñ Ê˛Ñy!ܲ ˆòGÎ˚y ܲÓ˚ Óy xlƒyÎ˚˲yˆÏÓ
ˆlGÎ˚y ˆe´!í˛ˆÏê˛Ó˚ ˛õ!Ó˚Ùyîñ x˛õÓ˚yˆÏôÓ˚ ≤ÃÜ,˛!ï˛ G =îàï˛ Ùylñ ≤ÃÙyî ˆ°y˛õyê˛ Óy §y«˛#ˆÏܲ
≤Ã˲y!Óï˛ Ü˛Ó˚yÓ˚ §Ω˛yÓlyñ ï˛òˆÏhs˝ §•ˆÏÎy!àï˛y •zï˛ƒy!òÓ˚ !ÓˆÏÓã˛lyÓ˚ í˛z˛õÓ˚ !˲!_ ܲˆÏÓ˚ ≤Ã!ï˛!ê˛
xy°yòy xy°yòy ˆÜ˛ˆÏ§ ˆ@˝ÃÆyˆÏÓ˚Ó˚ !§k˛yhs˝ !lˆÏï˛ •ˆÏÓ– ˆÎ ˆÎ ˆ«˛ˆÏe ΈÏÌy˛õÎ%_´ §yÓôylï˛yÓ˚
§ˆÏD ˆ@˝ÃÆyˆÏÓ˚Ó˚ «˛Ùï˛y ≤ÈÏÎ˚yà ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ ïÑ˛yÓ˚ ÙˆÏôƒ ÌyܲˆÏï˛ ˛õyˆÏÓ˚È üüüÈ
1ä x˛õÓ˚yˆÏôÓ˚ §!ë˛Ü˛ ï˛òhs˝ !l!Ÿã˛ï˛ ܲÓ˚ˆÏï˛ó
2ä x˛õÓ˚yô#Ó˚ ˛õy!°ˆÏÎ˚ ÎyGÎ˚y xyê˛Ü˛yˆÏï˛ó
3ä ˛õˆÏîƒÓ˚ §Çà!ë˛ï˛ ˛õyã˛yÓ˚ åfløyà!°Çä Óy ˆày˛õl#Î˚ï˛yÓ˚ ÙyôƒˆÏÙ Ü˛yfiê˛Ù‰§ !í˛í˛z!ê˛
Ê˛Ñy!ܲÓ˚ âê˛ly •ˆÏ°ó
4ä í˛y!Ù Óy x!hflÏc•#l Óƒ!_´ Óy xy•z•z!§=!°ÈüÈÓ˚ lyˆÏÙ ≤Ãôyl ˛õy[˛y Óy Ù)° ã˛y°Ü˛ˆÏòÓ˚
myÓ˚y ã˛y°yˆÏly ≤Ã!: Óy ˆÓly!Ù xyÙòy!l˘Ó˚Æy!ló
5ä ˆÎáyˆÏl •zFSÈyÜ,˛ï˛ ܲÓ˚ Ê˛Ñy!ܲ ˆòÓyÓ˚ ≤ÃÓîï˛y flõ‹T ~ÓÇ x˛õÓ˚yô≤ÃÓî˘ˆòy£Ï# ÙˆÏlÓ˚
í˛z˛õyòyl ≤Ãï˛#Î˚Ùyló
6ä ≤ÃÙyî ˆ°y˛õyˆÏê˛Ó˚ §Ω˛yÓly ˆÓ˚yô ܲÓ˚yó
7ä §y«˛#ˆÏòÓ˚ ≤Ã˲y!Óï˛ Ü˛Ó˚y Óy ˲Î˚ ˆòáyˆÏlyó ~ÓÇ
8ä ܲÓ˚ Óy ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî l)ƒlï˛Ù ~ܲ ˆÜ˛y!ê˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏ°–
≤Ã25≠ xyòy°ï˛@˝Ãy•ƒ x˛õÓ˚yô ܲ#⁄
í˛z≠È §yôyÓ˚îï˛ñ xyòy°ï˛@˝Ãy•ƒ x˛õÓ˚yô •ˆÏ°y =Ó˚&ï˛Ó˚ ˛õÎ≈yˆÏÎ˚Ó˚ x˛õÓ˚yô ÎyˆÏï˛ ~ܲçl
˛õ%!°§ xy!ôܲy!Ó˚ܲ ˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y•z ܲyí˛zˆÏܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ~ÓÇ ˆÜ˛yˆÏê˛≈Ó˚ xl%Ù!ï˛
SÈyí˛¸y ï˛òhs˝ ÷Ó˚& ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l–
≤Ã26≠ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~Ùl x˛õÓ˚yô ܲ#⁄
í˛z≠ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~Ùl x˛õÓ˚yô •ˆÏ°y xˆÏ˛õ«˛yÜ,˛ï˛ Ü˛Ù =Ó˚&ˆÏcÓ˚ x˛õÓ˚yô ÎyˆÏï˛
˛õˆÏÓ˚yÎ˚yly SÈyí˛¸y ~ܲçl ˛õ%!°§ xy!ôܲy!Ó˚ܲ ܲyí˛zˆÏܲ ˆ@˝ÃÆyÓ˚ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ly ~ÓÇ
128
ˆÜ˛yˆÏê˛≈Ó˚ xyˆÏò¢ SÈyí˛¸y ˆÜ˛ylG ï˛òhs˝ ÷Ó˚& ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l ly–
≤Ã27≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xyòy°ï˛@˝Ãy•ƒ ~ÓÇ xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~Ùl x˛õÓ˚yô=!°
ܲ#⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 73å4ä xl%ÎyÎ˚# ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 2É5 ˆÜ˛y!ê˛
ê˛yܲyÓ˚ x!ôܲ •ˆÏ° ܲÓ˚ˆÏÎyàƒ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §¡õ!ܲ≈ï˛ x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ
~ÓÇ çy!ÙlˆÏÎyàƒ lÎ˚– ~•z xy•zˆÏl xlƒ x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ lÎ˚ ~ÓÇ çy!ÙlˆÏÎyàƒ–
≤Ã28≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ~ܲçl í˛z˛õÎ%_´ xy!ôܲy!Ó˚ܲ ܲál §Ùl åsummonä
ˆ≤ÃÓ˚î ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 63üÈˆï˛ ~ܲçl xl%ˆÏÙy!òï˛ !§!ç~§!ê˛˘~§!ç~§!ê˛
xy!ôܲy!Ó˚ܲˆÏܲ «˛Ùï˛y ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ÎyˆÏï˛ ˆÜ˛ylG ï˛òhs˝Ü˛yÓ˚# xy!ôܲy!Ó˚ܲ ˆÜ˛ylG
Óƒ!_´ˆÏܲ §Ùl ܲˆÏÓ˚ ˆí˛ˆÏܲ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l ÎyˆÏï˛ !ï˛!l Óƒ!_´àï˛ •y!çÓ˚yÓ˚ ÙyôƒˆÏÙ §y«˛ƒ
!òˆÏï˛ ˛õyˆÏÓ˚l xÌÓy ˆÜ˛ylG l!Ì˛õe Óy !ç!l§ òy!ᰠܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l– ˆÜ˛ylG Óƒ!_´Ó˚
ܲyˆÏSÈ Óy ïÑ˛yÓ˚ xô#ˆÏl Ìyܲy !l!ò≈‹T ˆÜ˛ylG l!Ì˛õe Óy !ç!l§ òy!ᰠܲÓ˚yÓ˚ çlƒ Óy
ˆÜ˛ylG !l!ò≈‹T Óî≈lyÓ˚ §ÙhflÏ l!Ì Óy !ç!l§ òy!ᰠܲÓ˚yÓ˚ çlƒ §Ùl ˆ≤ÃÓ˚î ܲÓ˚y ÎyˆÏÓ–
≤Ã29≠ ˆÎ Óƒ!_´ˆÏܲ §Ùl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ï˛ÑyÓ˚ òy!Î˚c ܲ# ܲ#⁄
í˛z≠È ÎÑyˆÏܲ §Ùl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ï˛!l Óƒ!_´àï˛Ë˛yˆÏÓ Óy xl%ˆÏÙy!òï˛ ≤Ã!ï˛!l!ôÓ˚ ÙyôƒˆÏÙ
•y!çÓ˚y !òˆÏï˛ xy•zlàï˛Ë˛yˆÏÓ Óyôƒ ~ÓÇ §Ùl ˆ≤ÃÓ˚îܲyÓ˚# xy!ôܲy!Ó˚ˆÏܲÓ˚ §yÙˆÏl ï˛òˆÏhs˝Ó˚
xhs˝à≈ï˛ ˆÎ ˆÜ˛ylG !ӣψÏÎ˚ §ï˛ƒ ܲÌy Ó°ˆÏï˛ ~ÓÇ ≤ÈÏÎ˚yçl#Î˚ l!Ì ~ÓÇ !ç!l§ òy!á°
ܲÓ˚ˆÏï˛ Óyôƒ–
≤Ã30≠ §ÙlÈüÈ~ •y!çÓ˚y ly ˆòÓyÓ˚ Ê˛°yÊ˛° ܲ# •ˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠ §Ùl ˆ≤ÃÓ˚îܲyÓ˚# ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚ §yÙˆÏl xy•z!l ≤Ã!e´Î˚yˆÏܲ !Óã˛yÓ˚ ≤Ã!e´Î˚yÓ˚
§Ùï%˛°ƒ ôÓ˚y •Î˚– ˆÜ˛ylG §Dï˛ Ü˛yÓ˚î SÈyí˛¸y !lô≈y!Ó˚ï˛ !òˆÏl ˆÜ˛ylG Óƒ!_´ §ÙˆÏl •y!çÓ˚y
ly !òˆÏ°ñ ˆ§•z Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ •z!u˛Î˚yl ˆ˛õly° ˆÜ˛yí˛ñ 1973ÈüÈ~Ó˚ ôyÓ˚y 174 xl%ÎyÎ˚#
ÙyÙ°y Ó˚&ç% åprosecuteä ˆlGÎ˚y ÎyˆÏÓ– ˆÜ˛í˛z §Ùl ~!í˛¸ˆÏÎ˚ ÎyÓyÓ˚ çlƒ ˛õy!°ˆÏÎ˚ ˆàˆÏ°
ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛ xy•z!˛õ!§ÈüÈÓ˚ ôyÓ˚y 172 xl%ÎyÎ˚# ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ ~ÓÇ ˆÜ˛í˛z ≤ÈÏÎ˚yçl#Î˚
129
l!Ì Óy ˜Óò%ƒ!ï˛l ˆÓ˚ܲí˛≈ òy!á° ly ܲÓ˚ˆÏ° ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛ xy•z!˛õ!§ÈüÈÓ˚ ôyÓ˚y 175 xl%ÎyÎ˚#
ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ– Î!ò ˆÜ˛í˛z !Ù̃y §y«˛ƒ ˆòlñ ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛ xy•z!˛õ!§ÈüÈÓ˚ ôyÓ˚y 193
xl%ÎyÎ˚# ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ– í˛z˛õÓ˚vñ ˆÜ˛í˛z §Ùl ˆ≤ÃÓ˚îܲyÓ˚# !§!ç~§!ê˛˘~§!ç~§!ê˛
xy!ôܲy!Ó˚ˆÏܲÓ˚ §yÙˆÏl •y!çÓ˚ •ˆÏï˛ ly ˛õyÓ˚ˆÏ°ñ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 66å3äå!í˛ä
xl%ÎyÎ˚# ï˛ÑyÓ˚ ˛õÑ!ã˛¢ •yçyÓ˚ ê˛yܲy ˛õÎ≈hs˝ ò[˛ •ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã31≠ §Ùl ˆ≤ÃÓ˚î ܲÓ˚yÓ˚ çlƒ !lˆÏò≈!¢Ü˛y=!° ܲ#⁄
í˛z≠ §Ùl ≤Ã!e´Î˚yÓ˚ x˛õÓƒÓ•yÓ˚ ÎyˆÏï˛ ly •Î˚ ï˛y !l!Ÿã˛ï˛ ܲÓ˚ˆÏï˛ xÌ≈ ÙsfˆÏܲÓ˚ Ó˚yçfl∫
!Ó˲yˆÏàÓ˚ xô#l ˆ§rê˛∆y° ˆÓyí˛≈ xÓ ~:y•zç ~ÓÇ Ü˛yfiê˛Ù‰§ å!§!Ó•z!§ä !Ó!˲ߨ §ÙˆÏÎ˚
!lˆÏò≈!¢Ü˛y çy!Ó˚ ܲˆÏÓ˚ˆÏSÈ– ~•z §Ó !lˆÏò≈!¢Ü˛yÓ˚ !ܲS%È =Ó˚&c˛õ)î≈ !Ó£ÏÎ˚ !lˆÏã˛ í˛zˆÏÕ‘á ܲÓ˚y
•ˆÏ°yÈÈüüüÈ
1ä ܲÓ˚òyï˛yÓ˚y §•ˆÏÎy!àï˛y ly ܲÓ˚ˆÏ° ˆ¢£Ï í˛z˛õyÎ˚ !•ˆÏ§ˆÏÓ §Ùl ˆ≤ÃÓ˚î ܲÓ˚ˆÏï˛ •ˆÏÓ
~ÓÇ ~•z xy•z!l ôyÓ˚y §ˆÏÓ≈yFã˛ ˛õ!Ó˚ã˛y°l ܲï,˛≈˛õˆÏ«˛Ó˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y í˛z!ã˛ï˛
lÎ˚ó
2ä §ÙˆÏlÓ˚ ˲y£Ïy ܲˆÏë˛yÓ˚ ~ÓÇ xy•zl§Ó≈fl∫ •GÎ˚y í˛z!ã˛ï˛ lÎ˚ Îy @˝Ã•#ï˛yÓ˚ ÙˆÏl xÎÌy
Ùyl!§Ü˛ •Î˚Ó˚y!l G ˛õ#í˛¸ˆÏlÓ˚ §,!‹T ܲˆÏÓ˚ó
3ä xhs˝ï˛˛õˆÏ«˛ ~ܲçl xƒy!§fiê˛ƒyrê˛ Ü˛!Ù¢lyÓ˚ ˛õòÙÎ≈yòyÓ˚ xy!ôܲy!Ó˚ˆÏܲÓ˚ !°!áï˛
xl%ˆÏÙyòl !lˆÏÎ˚ ~ÓÇ §Ùl ˆ≤ÃÓ˚î ܲÓ˚yÓ˚ ܲyÓ˚î !°ˆÏá ˆÓ˚ˆÏá ï˛ˆÏÓ•z §%˛õy!Ó˚ˆÏrê˛lˆÏí˛rê˛
myÓ˚y §Ùl ˛õyë˛yˆÏly í˛z!ã˛ï˛ó
4ä ˆÜ˛ylG ܲyÓ˚ˆÏî ~Ó˚Ü˛Ù !°!áï˛ xl%ˆÏÙyòl ˆlGÎ˚y §Ω˛Ó ly •ˆÏ°ñ ~Ó˚ܲÙ
xy!ôܲy!Ó˚ˆÏܲÓ˚ ˆÌˆÏܲ ˆÙÔ!áܲ Óy ˆê˛!°ˆÏÊ˛y!lܲ xl%Ù!ï˛ xÓ¢ƒ•z !lˆÏï˛ •ˆÏÓ ~ÓÇ
ˆ§•z xl%Ù!ï˛ !°!áï˛ xyܲyˆÏÓ˚ xl%Ù!ï˛≤ÃòylܲyÓ˚# xy!ôܲy!Ó˚ܲˆÏܲ ≤ÃÌÙ §%ˆÏÎyˆÏà•z
çylyˆÏï˛ •ˆÏÓó
5ä §Ùl ˆ≤ÃÓ˚î ܲÓ˚y §ÙhflÏ ˆÜ˛§=ˆÏ°yˆÏï˛ñ §Ùl ˆ≤ÃÓ˚îܲyÓ˚# xy!ôܲy!Ó˚ˆÏܲÓ˚ ~ܲ!ê˛
!Ó˚ˆÏ˛õyê˛≈ ˆ˛õ¢ ܲÓ˚y í˛z!ã˛ï˛ xÌÓy ˆ§•z ˆÜ˛§ Ê˛y•zˆÏ° ≤Ã!e´Î˚yÓ˚ §Ç!«˛Æ !ÓÓÓ˚î
!°!˛õÓk˛ ܲˆÏÓ˚ Ó˚yáy í˛z!ã˛ï˛ ~ÓÇ ˆÎ xy!ôܲy!Ó˚ܲ §Ùl ܲÓ˚yÓ˚ xl%ˆÏÙyòl !òˆÏÎ˚ˆÏSÈl
ï˛ÑyÓ˚ §yÙˆÏl ï˛y ˆ˛õ¢ ܲÓ˚y í˛z!ã˛ï˛ó
6ä ~ܲ!ê˛ Óí˛¸ ˆÜ˛y¡õy!l Óy Ó˚y‹T…yÎ˚_ §ÇfliyÓ˚ Ó!Ó˚¤˛ ˛õ!Ó˚ã˛y°l xy!ôܲy!Ó˚ܲ ˆÎÙl
!§•zGñ !§~Ê˛Gñ ˆçlyˆÏÓ˚° ÙƒyˆÏlçyÓ˚ˆÏòÓ˚ ≤Ã̈ÏÙ•z §Ùl ܲÓ˚y í˛z!ã˛ï˛ lÎ˚– ï˛ÑyˆÏòÓ˚
§Ùl ܲÓ˚y í˛z!ã˛ï˛ ~ܲÙye ï˛ál•zñ Îál ï˛òˆÏhs˝ ~Ùl •z!Dï˛ ˛õyGÎ˚y ÎyÎ˚ ˆÎ
!§k˛yhs˝ @˝Ã•î ≤Ã!e´Î˚yÓ˚ §yˆÏÌ ï˛ÑyˆÏòÓ˚ Î%_´ ÌyܲyÓ˚ Ê˛ˆÏ° ܲÓ˚ Ê˛Ñy!ܲÓ˚ âê˛ly âˆÏê˛ˆÏSÈ–
130
≤Ã32≠ §Ùl ܲÓ˚yÓ˚ §ÙÎ˚ ܲ# ܲ# §yÓôylï˛y xÓ°¡∫l ܲÓ˚y í˛z!ã˛ï˛⁄
í˛z≠ ˆÜ˛ylG Óƒ!_´ˆÏܲ §Ùl ܲÓ˚yÓ˚ §ÙÎ˚ §yôyÓ˚î˲yˆÏÓ !l¡¨!°!áï˛ §yÓôylï˛y xÓ°¡∫l ܲÓ˚y
í˛z!ã˛ï˛ÈüüüÈ
1ä ˆÜ˛ylG ΈÏÌy˛õÎ%_´ ܲyÓ˚î SÈyí˛¸y •y!çÓ˚yÓ˚ çlƒ §Ùl ܲÓ˚y í˛z!ã˛ï˛ lÎ˚– §ÙˆÏlÓ˚
«˛Ùï˛y ≤ÈÏÎ˚yà ܲÓ˚y ÎyˆÏÓ ÷ô%Ùye Îál ï˛òˆÏhs˝Ó˚ ≤ÈÏÎ˚yçˆÏl ˆÜ˛ylG Óƒ!_´Ó˚ •y!çÓ˚yÓ˚
≤ÈÏÎ˚yçl •ˆÏÓó
2ä §yôyÓ˚îï˛ ÓyÓ˚ÇÓyÓ˚ §Ùl ܲÓ˚y í˛z!ã˛ï˛ lÎ˚– x!˲Î%_´ Óy §y«˛#Ó˚ !ÓÓ,!ï˛ ÎÌy§Ω˛Ó ܲÙ
•y!çÓ˚yÓ˚ ÙyôƒˆÏÙ ˆÓ˚ܲí˛≈ ܲÓ˚y í˛z!ã˛ï˛ó
3ä §ÙlÈüÈ~ ˆòGÎ˚y •y!çÓ˚yÓ˚ §ÙÎ˚ˆÏܲ §¡øyl ܲˆÏÓ˚ ã˛°y í˛z!ã˛ï˛– ˆÜ˛ylG Óƒ!_´Ó˚ !ÓÓ,!ï˛
ˆÓ˚ܲí˛≈ ܲÓ˚ÓyÓ˚ xyˆÏà ò#â≈ §ÙÎ˚ xˆÏ˛õ«˛y ܲÓ˚yˆÏly í˛z!ã˛ï˛ lÎ˚ñ Î!ò ly ˆ§ê˛y
§ˆÏã˛ï˛l˲yˆÏÓ ˆlGÎ˚y ˆÜ˛ylG ˆÜ˛Ô¢ˆÏ°Ó˚ xD •Î˚ó
4ä x!Ê˛ˆÏ§Ó˚ §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ !ÓÓ,!ï˛ ˆÓ˚ܲí˛≈ ܲÓ˚y •ˆÏ°•z ˲yˆÏ°y •Î˚ñ !ܲv ˆÜ˛ylG
ˆÜ˛ˆÏ§Ó˚ âê˛lyÓ˚ ˛õ!Ó˚ˆÏ≤Ã!«˛ˆÏï˛ !ÓÓ,!ï˛ ˆÓ˚ܲí˛≈ ܲÓ˚yÓ˚ fliyl G ܲyˆÏ°Ó˚ Óƒ!ï˛e´Ù âê˛ˆÏï˛
˛õyˆÏÓ˚–
≤Ã33≠ xlƒ ˆÜ˛yl ˆ◊î#Ó˚ xy!ôܲy!Ó˚ܲÓ˚y ≤ÈÏÎ˚yçˆÏl !§!ç~§!ê˛˘~§!ç~§!ê xy!ôܲy!Ó˚ܲˆÏòÓ˚
!ç~§!ê˛ xy•zl Ó°ÓÍ Ü˛Ó˚yÓ˚ çlƒ §y•y΃ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z ≠ È x yò¢≈ !ç~§!ê˛ xy•z ˆ Ï l Ó˚ ôyÓ˚ y 65 xl% Î yÎ˚ # !l¡¨ ! °!áï˛ xy!ôܲy!Ó˚ Ü ˛Ó˚ y
!§!ç~§!ê˛˘~§!ç~§!ê È xy!ôܲy!Ó˚ܲˆÏòÓ˚ §y•y΃ ܲÓ˚yÓ˚ çlƒ «˛Ùï˛y≤ÃyÆ– xyò¢≈ !ç~§!ê˛
xy•zˆÏl !l!ò≈‹T ˆ◊î#Ó˚ xy!ôܲy!Ó˚ܲÓ˚y •ˆÏ°lÈÈüüüÈ
1ä ˛õ%!°¢ó
2ä ܲyfiê˛Ù‰§ó
3ä !ç~§!ê˛ xyòyˆÏÎ˚Ó˚ §yˆÏÌ Î%_´ Ó˚yçƒ˘ˆÜ˛w §Ó˚ܲy!Ó˚ xy!ôܲy!Ó˚ܲÓ˚yó
4ä Ë)˛!ÙÈüÈÓ˚yçfl∫ xyòyˆÏÎ˚Ó˚ §yˆÏÌ Î%_´ Ó˚yçƒ˘ˆÜ˛w §Ó˚ܲy!Ó˚ xy!ôܲy!Ó˚ܲÓ˚yó
5ä §ÙhflÏ @˝ÃyÙ xy!ôܲy!Ó˚ܲÓ˚yó
6ä ˆÜ˛w˘Ó˚yçƒ §Ó˚ܲyˆÏÓ˚Ó˚ myÓ˚y !ÓK˛y!˛õï˛ xlƒ ˆÎ ˆÜ˛ylG ˆ◊î#Ó˚ xy!ôܲy!Ó˚ܲÓ˚y–
131
20
x˛õÓ˚yô ~ÓÇ ò[˛ñ ÙyÙ°y Ó˚&ç% ܲÓ˚y ~ÓÇ §ÙˆÏV˛yï˛y
OFFENCES & PENALTIES, PROSECUTION
& COMPOUNDING
≤Ã1≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl x˛õÓ˚yô=!° ܲ#⁄
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ˛õ!Ó˚ˆÏFSÈò 16ÈüÈˆï˛ x˛õÓ˚yô ~ÓÇ ¢y!hflÏ=!°˛ !Ó!ôÓk˛ ܲÓ˚y
•ˆÏÎ˚ˆÏSÈ– ~•z xy•zˆÏlÓ˚ ôyÓ˚y 66ÈüÈˆï˛ 21!ê˛ x˛õÓ˚yô˛ ï˛y!°Ü˛yË%˛_´ •ˆÏÎ˚ˆÏSÈ– ~•z
x˛õÓ˚yô=!° •ˆÏ°yüüüÈ
1ä !Óly •zl˲ˆÏÎ˚ˆÏ§ xÌÓy !Ù̃y˘Ë%˛° •zl˲ˆÏÎ˚ˆÏ§ ˆÜ˛ylG §Ó˚ÓÓ˚y• ܲÓ˚yó
2ä !ܲS%È §Ó˚ÓÓ˚y• ly ܲˆÏÓ˚ •zl˲ˆÏÎ˚§ ܲyê˛yó
3ä !ï˛l ÙyˆÏ§Ó˚ x!ôܲ §ÙÎ˚ ôˆÏÓ˚ §Çà,•#ï˛ Ü˛Ó˚ ≤Ãòyl ly ܲÓ˚yó
4ä xyò¢≈ !ç~§!ê˛ xy•zl °Aâl ܲˆÏÓ˚ §Çà,•#ï˛ Ü˛Ó˚ !ï˛l ÙyˆÏ§Ó˚ x!ôܲ §ÙˆÏÎ˚Ó˚
çlƒ ≤Ãòyl ly ܲÓ˚yó
5ä í˛zͧÙ%ˆÏá ܲÓ˚ lyÈüÈܲyê˛y Óy Ü˛Ù Ü˛yê˛y xÌÓy í˛zͧÙ%ˆÏá ܲyê˛y ܲÓ˚ ôyÓ˚y 37
xl%ÎyÎ˚# çÙy ly ˆòGÎ˚yó
6ä ôyÓ˚y 43!§ xl%ÎyÎ˚# í˛zͧÙ%ˆÏá §Ç@˝Ã•ˆÏÎyàƒ Ü˛Ó˚ §Ç@˝Ã• lyÈüÈܲÓ˚yñ Óy ܲÙ
§Ç@˝Ã• ܲÓ˚y Óy çÙy ly ˆòGÎ˚yó
7ä ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ÓyhflψÏÓ ly ˆ˛õˆÏÎ˚G •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y
~ÓÇ ÓƒÓ•yÓ˚ ܲÓ˚yó
8ä ≤Ãï˛yÓ˚îy ܲˆÏÓ˚ ˆÜ˛ylG !Ó˚Ê˛yu˛ ˆlGÎ˚yó
9ä ôyÓ˚y 17 °Aâl ܲˆÏÓ˚ ˆÜ˛ylG •zl˛õ%ê˛ §y!˲≈§ !í˛§!ê˛∆!Óí˛zê˛yÓ˚ myÓ˚y •zl˛õ%ê˛
ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y ~ÓÇ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚yó
132
10ä ܲÓ˚ Ê˛Ñy!ܲÓ˚ í˛zˆÏjˆÏ¢ƒ !Ù̃y ï˛Ìƒ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚y Óy xy!Ì≈ܲ ˆÓ˚ܲí˛≈ !ÓÜ,˛ï˛
ܲÓ˚y Óy lܲ° !•§yÓ Óy l!Ì òy!ᰠܲÓ˚yó
11ä ܲÓ˚ !òˆÏï˛ Óyôƒ •GÎ˚y §ˆÏ_¥G ˆÓ˚!çˆÏfiê˛∆¢l ly ܲÓ˚yˆÏlyó
12ä ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ Óyôƒï˛yÙ)°Ü˛ ˆ«˛e=!°ˆÏï˛ !Ù̃y ï˛Ìƒ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚yó
13ä ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ ï˛ÑyÓ˚ ܲyç ܲÓ˚ˆÏï˛ ly ˆòGÎ˚y Óy Óyôyòyl ܲÓ˚yó
14ä ÎÌy!Ó!•ï˛ l!Ì SÈyí˛¸y ˆÜ˛ylG ˛õîƒ ˛õ!Ó˚Ó•l ܲÓ˚yó
15ä ê˛yl≈G˲yÓ˚ ˆày˛õl ܲˆÏÓ˚ ܲÓ˚ Ê˛Ñy!ܲ ˆòGÎ˚yó
16ä xy•zl xl%ÎyÎ˚# !•§yÓ˘l!Ì˛õe ly Ó˚yáy xÌÓy xy•zˆÏl !lˆÏò≈!¢ï˛ §ÙˆÏÎ˚Ó˚
çlƒ !•§yÓ˘l!Ì˛õe˛ Ó˚«˛y ly ܲÓ˚yó
17ä xy•zl xl%ÎyÎ˚# ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚ ܲyˆÏSÈ ï˛Ìƒ Óy l!Ì˛õe òy!ᰠܲÓ˚ˆÏï˛
ly ˛õyÓ˚y xÌÓy ˆÜ˛ylG ≤Ã!e´Î˚y ã˛°yܲy°#l !Ù̃y ï˛Ìƒ Óy l!Ì˛õe òy!á°
ܲÓ˚yó
18ä ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y•˘˛õ!Ó˚Ó•l˘§ÇÓ˚«˛î ܲÓ˚yó
19ä xlƒ ˆÜ˛ylG Óƒ!_´Ó˚ !ç~§!ê˛xy•z~l ÓƒÓ•yÓ˚ ܲˆÏÓ˚ •zl˲ˆÏÎ˚§ ܲyê˛yó
20ä ˆÜ˛ylG ÓyhflÏÓ˛ ≤ÃÙyˆÏîÓ˚ í˛z˛õyòyl l‹T Óy ˆ°y˛õyê˛ Ü˛Ó˚yó
21ä xy•zl xl%ÎyÎ˚# xyê˛Ü˛˘§yÙ!Î˚ܲ xyê˛Ü˛˘§ÇÎ%_´ •GÎ˚y ˆÜ˛ylG ˛õîƒ !Ó!e´ Óy
ï˛SÈÓ˚*˛õ ܲÓ˚y–
≤Ã2≠ ò[˛ åˆ˛õly!Œê˛ä ¢ˆÏ∑Ó˚ xÌ≈ ܲ#⁄
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏl Úò[˛Û ¢ˆÏ∑Ó˚ §ÇK˛y ˆòGÎ˚y ˆl•z ï˛ˆÏÓ !Óã˛yÓ˚ÈüȧÇe´yhs˝
˲y£Ïƒ ~ÓÇ !Óã˛yÓ˚¢yˆÏflfÓ˚ l#!ï˛ˆÏï˛ òˆÏ[˛Ó˚ ≤ÃÜ,˛!ï˛ !lô≈yÓ˚î ܲÓ˚y xyˆÏSÈ ~•z˲yˆÏÓÈ üüüÈ
ˆÜ˛ylG Ü,˛ï˛ x˛õÓ˚yˆÏôÓ˚ ¢y!hflÏ !•§yˆÏÓ !Ó!ôÙy!Ê˛Ü˛ xyˆÏÓ˚y!˛õï˛ ~ܲê˛y §yÙ!Î˚ܲ
ò[˛ Óy ≤ÈÏòÎ˚ xÌ≈ó
~ܲçˆÏlÓ˚ Îy ܲï≈˛Óƒ !SÈ° ï˛y ly ܲÓ˚yÓ˚ Óy ܲÓ˚ˆÏï˛ ly ˛õyÓ˚yÓ˚ çlƒ xy•zˆÏl
Óy ˆÜ˛ylG ã%˛!_´Ó˚ myÓ˚y xyˆÏÓ˚y!˛õï˛ ˆÜ˛ylG ¢y!hflÏó
≤Ã3≠ ò[˛ ≤ÃòyˆÏlÓ˚ §ÙÎ˚ §yôyÓ˚îï˛ Ü˛#˛ ôÓ˚ˆÏlÓ˚ !lÎ˚Ùyl%Ó!ï˛≈ï˛y ˆÙˆÏl ã˛°ˆÏï˛ •ˆÏÓ⁄
í˛z≠ ò[˛ xyˆÏÓ˚y!˛õï˛ •ˆÏÓ xy•zl¢yflfñ §yôyÓ˚î lƒyÎ˚!Óã˛yˆÏÓ˚Ó˚ l#!ï˛ ~ÓÇ xyhs˝ç≈y!ï˛Ü˛
Óy!îçƒ ~ÓÇ ã%˛!_´ ˛õ!Ó˚ã˛y°l l#!ï˛Ó˚ í˛z˛õÓ˚ xyôy!Ó˚ï˛ !l!ò≈‹T !ܲS%È ¢y!hflÏÙ)°Ü˛ ¢y§l!Ó!ôÓ˚
xyGï˛yÎ˚– xy•zˆÏlÓ˚ ôyÓ˚y 68ÈüÈˆï˛ ~Ó˚Ü˛Ù §yôyÓ˚î l#!ï˛=!° §!ߨˆÏÓ!¢ï˛ •ˆÏÎ˚ˆÏSÈ– ˆ§•z
xl%ÎyÎ˚#ÈüüüÈ
133
È
x!˲Î%_´ Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ xyly x!˲ˆÏÎyà á[˛l ܲÓ˚yÓ˚ §%ˆÏÎyà ≤Ãòyl ܲÓ˚ˆÏï˛
•ˆÏÓ G ܲyÓ˚î ò¢≈yˆÏlyÓ˚ ˆly!ê˛§ SÈyí˛¸y ~ÓÇ í˛z˛õÎ%_´ ÷ly!l SÈyí˛¸y ˆÜ˛ylG
¢y!hflÏ ≤Ãòyl ܲÓ˚y ÎyˆÏÓ lyó
È
ˆÜ˛ˆÏ§Ó˚ âê˛ly G ˛õ!Ó˚!fli!ï˛Ó˚ §yÙ!@˝Ãܲï˛yÓ˚ í˛z˛õÓ˚ ò[˛ !l˲≈Ó˚ ܲÓ˚ˆÏÓó
È x!˲Î%_´ xy•zl Óy !Ó!ôÈ °AâˆÏlÓ˚ Ùyey G ï˛#Óï˛yÓ˚ §ˆÏD ò[˛ˆÏܲ §yÙO§ƒ˛õ)î≈
•ˆÏï˛ •ˆÏÓó
ò[˛ ≤ÃòylܲyÓ˚# xyˆÏòˆÏ¢ °AâˆÏlÓ˚ ≤ÃÜ,˛!ï˛Ó˚ §%flõ‹T í˛zˆÏÕ‘á ÌyܲˆÏï˛ •ˆÏÓó
È xy•zˆÏlÓ˚ ˆÜ˛yl ôyÓ˚yÎ˚ ò[˛ xyˆÏÓ˚y˛õ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ï˛y §%!l!ò≈‹T ÌyܲˆÏÓ–
í˛z˛õÓ˚v ôyÓ˚y 68ÈüÈˆï˛ !l!ò≈‹T˲yˆÏÓ í˛z!Õ‘!áï˛ xyˆÏSÈ ˆÎ !l¡¨!°!áï˛ ˆ«˛ˆÏe ˆÜ˛ylG
=Ó˚&ï˛Ó˚ ò[˛ xyˆÏÓ˚y˛õ ܲÓ˚y ÎyˆÏÓ lyÈüüüÈ
ˆÜ˛ylG ˆàÔî °AâˆÏlÓ˚ åÙy•zlÓ˚ !Óã˛ä çlƒ å5000 ê˛yܲyÓ˚ Ü˛Ù Ü˛Ó˚Î%_´
ˆÜ˛ˆÏ§ ˆÜ˛ylG !Ó!ô˲D ܲÓ˚yˆÏܲ ˆàÔî °Aâl !•§yˆÏÓ §ÇK˛y!Î˚ï˛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈäñ
xÌÓy
xy•zˆÏlÓ˚ ˆÜ˛ylG ˛õk˛!ï˛àï˛ ≤ÈÏÎ˚yçˆÏlñ xÌÓy
§•ˆÏç•z §ÇˆÏ¢yôlˆÏÎyàƒ ˆÜ˛ylG Ë%˛°e&!ê˛Ó˚ åxy•zˆÏl ÎyˆÏÜ˛È ‘error apparent
on record’ Ó°y •Î˚ä çlƒ ÎyˆÏï˛ ˆÜ˛ylG ≤Ãï˛yÓ˚îyÓ˚ x!˲≤ÃyÎ˚ Óy Ùyç≈lyÓ˚
xˆÏÎyàƒ˛ xӈϕ°y ˆl•z–
xyÓyÓ˚ñ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÎáyˆÏl !l!ò≈‹T ˛õ!Ó˚Ùyî Óy !l!ò≈‹T ¢ï˛yLjϢÓ˚
!•§yˆÏÓ ¢y!hflÏÓ˚ !Óôyl xyˆÏSÈñ ï˛y ≤ÈÏÎyçƒ •ˆÏÓ–
≤Ã4≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl !lô≈y!Ó˚ï˛ òˆÏ[˛Ó˚ ˛õ!Ó˚Ùyî ܲ#⁄
í˛z≠ ôyÓ˚y 66å1ä xl%ÎyÎ˚# ˆÜ˛ylG ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ôyÓ˚y 66ÈüÈˆï˛ í˛zˆÏÕ‘!áï˛ ˆÜ˛ylG
x˛õÓ˚yô ܲÓ˚ˆÏ° !ï˛!lñ !l¡¨!°!áï˛ ò[˛=!°Ó˚ ÙˆÏôƒ ˆÎ!ê˛ x!ôܲï˛Ó˚ñ ˆ§•z òˆÏ[˛Ó˚ myÓ˚y
ò![˛ï˛ •ˆÏÓlÈüüüÈ
Ê˛Ñy!ܲ ˆòGÎ˚y ܲÓ˚ñ ≤Ãï˛yÓ˚îy˛õ)Ó≈ܲ ≤ÃyÆ !Ó˚Ê˛yu˛ñ ÓƒÓ•*ï˛ ˆe´!í˛ê˛ñ lyÈüÈܲyê˛y Óy
lyÈüȈlGÎ˚y Óy Ü˛Ù Ü˛yê˛y Óy Ü˛Ù ˆlGÎ˚y ܲˆÏÓ˚Ó˚ ˛õ!Ó˚Ùyîó xÌÓy
10ñ000 ê˛yܲy ˛õ!Ó˚Ùyî–
xyÓyÓ˚ñ ôyÓ˚y 66å2ä xl%ÎyÎ˚# ˆÜ˛ylG ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ÓyÓ˚ÇÓyÓ˚
Ü˛Ù Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏ°ñ !l¡¨!°!áï˛ ò[˛=!°Ó˚ ÙˆÏôƒ ˆÎ!ê˛ x!ôܲï˛Ó˚ñ ˆ§•z
òˆÏ[˛Ó˚ myÓ˚y ò![˛ï˛ •ˆÏÓlÈüüüÈ
È Ü˛Ù ˆòGÎ˚y ܲˆÏÓ˚Ó˚ 10 ¢ï˛yÇ¢ñ xÌÓy
10ñ000 ê˛yܲy–
134
≤Ã5≠ ò[˛ xyˆÏÓ˚y˛õ ܲÓ˚yÓ˚ çlƒ ÚÓyÓ˚ÇÓyÓ˚ Ü˛Ù Ü˛Ó˚ ≤ÃòylÛ Ü˛Ó˚y •ˆÏÎ˚ˆÏSÈ Ü˛ál ôÓ˚y
•ˆÏÓ⁄
í˛z≠ ôyÓ˚y 66å2ä xl%ÎyÎ˚# ˆÎ ˆÜ˛ylG SÈÎ˚!ê˛˛ ôyÓ˚yÓy!•Ü˛ ܲÓ˚ §ÙˆÏÎ˚Ó˚ åtax periodsä
ÙˆÏôƒ !ï˛l!ê˛ !Ó˚ê˛yˆÏl≈ !ï˛lÓyÓ˚ Ü˛Ù Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏ° ò[˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓyÓ˚ÇÓyÓ˚ ܲÙ
ܲÓ˚ ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ÓˆÏ° ôÓ˚y •ˆÏÓ–
≤Ã6≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ SÈyí˛¸y xlƒ ˆÜ˛ylG Óƒ!_´Ó˚ çlƒ ܲ# ˆÜ˛ylG ò[˛ !lô≈y!Ó˚ï˛
xyˆÏSÈ⁄
í˛z≠È •ƒÑy– ôyÓ˚y 66å3äÈÈüÈˆï˛ ˆÜ˛ylG Óƒ!_´Ó˚ í˛z˛õÓ˚ 25ñ000 ê˛yܲy ˛õÎ≈hs˝ òˆÏ[˛Ó˚ !Óôyl
xyˆÏSÈñ Î!ò !ï˛!lÈüüüÈ
21!ê˛ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG ~ܲ!ê˛ˆÏï˛ §•yÎ˚ï˛y Óy ≤ÈÏÓ˚yã˛ly ˆòló
ˆÎ ˆÜ˛ylG˲yˆÏÓ å≤Ãy!Æñ §Ó˚ÓÓ˚y•ñ Ùç%ï˛ Óy ˛õ!Ó˚Ó•lä ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ
ˆÜ˛ylG ˛õîƒ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ló
xy•zˆÏlÓ˚ °Aâl ܲˆÏÓ˚ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ §Ó˚ÓÓ˚y• ˆll Óy ÓƒÓ•yÓ˚ ܲˆÏÓ˚ló
§Ùl ˆ≤ÃÓ˚îܲyÓ˚# ܲï,˛≈˛õˆÏ«˛Ó˚ §yÙˆÏl •y!çÓ˚ •ˆÏï˛ ÓƒÌ≈ •ló
xy•zl§¡øï˛Ë˛yˆÏÓ ˆÜ˛ylG §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒ •zl˲ˆÏÎ˚§ ly ܲyˆÏê˛l xÌÓy
•zl˲ˆÏÎ˚ˆÏ§Ó˚ !•§yÓ Ó˚yáˆÏï˛ ÓƒÌ≈ •l–
≤Ã7≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÎ §ÙhflÏ ôyÓ˚y °AâˆÏlÓ˚ çlƒ xy°yòy òˆÏ[˛Ó˚ §Çfliyl
ˆl•z ï˛yˆÏòÓ˚ çlƒ ܲ# òˆÏ[˛Ó˚ ÓƒÓfliy xyˆÏSÈ⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ôyÓ˚y 67 xl%ÎyÎ˚# ˆÜ˛ylG Óƒ!_´ Î!ò xy•zl Óy ï˛yÓ˚
xô#ˆÏl ˜ï˛!Ó˚ ˆÜ˛ylG !Ó!ô °Aâl ܲˆÏÓ˚lñ ÎyÓ˚ çlƒ xy°yòy ˆÜ˛ylG òˆÏ[˛Ó˚ ÓƒÓfliy
ˆl•zñ ï˛y•ˆÏ° ï˛ÑyÓ˚ 25ñ000 ê˛yܲy ˛õÎ≈hs˝ ò[˛ •ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã8≠ ˜Óô l!Ì SÈyí˛¸y ˛õîƒ ˛õ!Ó˚Ó•î ܲÓ˚ˆÏ° Óy §!ë˛Ü˛ !•§yÓ ly ˆÓ˚ˆÏá ˛õîƒ §!Ó˚ˆÏÎ˚
ˆlÓyÓ˚ ˆã˛‹Ty ܲÓ˚ˆÏ° ܲ# ÓƒÓfliy ˆlGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚⁄
í˛z≠È Î!ò ˆÜ˛ylG Óƒ!_´ xy•zˆÏl ≤ÃhflÏy!Óï˛ l!Ì åxÌ≈yÍñ •zl˲ˆÏÎ˚§ ~ÓÇ ~ܲ!ê˛ ˆây£Ïîyä
SÈyí˛¸y•z ˛õîƒ ˛õ!Ó˚Ó•l ܲˆÏÓ˚l xÌÓy ˛õ!Ó˚Ó•lܲyˆÏ° ~Ó˚Ü˛Ù ˆÜ˛ylG ˛õîƒ Ùç%ï˛ Ü˛ˆÏÓ˚l
xÌÓy ï˛ÑyÓ˚ áyï˛y Óy !•§yˆÏÓ ly Ìyܲy ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y• Óy Ùç%ï˛ Ü˛ˆÏÓ˚lñ
135
ï˛y•ˆÏ° ~Ùl ˛õÏܲ ˆÎ ày!í˛¸ˆÏï˛ ˛õ!Ó˚Ó•l ܲÓ˚y •ˆÏFSÈ ˆ§•z ày!í˛¸§• xyê˛Ü˛ ܲÓ˚y
ÎyˆÏÓ– ÎÌy!Ó!•ï˛ ܲÓ˚ñ §%ò ~ÓÇ ò[˛ ≤Ãòyl ܲÓ˚ˆÏ° xÌÓy §Ùï%˛°ƒ ˛õ!Ó˚ÙyˆÏîÓ˚
!§!ܲí˛z!Ó˚!ê˛ òy!ᰠܲÓ˚ˆÏ° ï˛ˆÏÓ•z ~Ó˚Ü˛Ù ˛õÏܲ ˆSȈÏí˛¸ ˆòGÎ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–
≤Ã9≠ ܲˆÏ¡õy!ç¢l !flÒˆÏÙÓ˚ çlƒ xˆÏÎyàƒ •GÎ˚y §ˆÏ_¥G ˆÜ˛ylG Óƒ!_´ ˆ§•z !flÒÙ ˆÓˆÏSÈ
!lˆÏ° ܲ# òˆÏ[˛Ó˚ ÓƒÓfliy xyˆÏSÈ⁄
í˛z≠ ܲˆÏ¡õy!ç¢l !flÒÏÙ ˆÓˆÏSÈ ˆlGÎ˚y ˆÜ˛ylG Óƒ!_´ Î!ò ܲˆÏ¡õy!碈ÏlÓ˚ çlƒ ˆÎyàƒ
ly •lñ ï˛y•ˆÏ° ôyÓ˚y 8å3ä xl%ÎyÎ˚# ˆ§•z Óƒ!_´Ó˚ í˛z˛õÓ˚ ~Ùl ˛õ!Ó˚Ùyî ò[˛ ôyÎ≈ •ˆÏÓñ
Îy xy•zlyl%ÎyÎ˚# ~ܲçl §yôyÓ˚î ܲÓ˚òyï˛y Óƒ!_´Ó˚ ≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ §Ùï%˛°ƒó ~ÓÇ ~•z
¢y!hflÏ •ˆÏÓ ï˛ÑyÓ˚ ≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ x!ï˛!Ó˚_´–
≤Ã10≠ ÓyˆÏçÎ˚yÆܲÓ˚î åconfiscationä Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄
í˛z≠ xy•zˆÏl ÚÓyˆÏçÎ˚yÆܲÓ˚îÛ ¢ˆÏ∑Ó˚ §ÇK˛y ˆòGÎ˚y ˆl•z– ˆÓ˚yÙyl xy•zl ˆÌˆÏܲ ~•z
ôyÓ˚îyÓ˚ í˛zͲõ!_ ˆÎáyˆÏl ~ê˛y §¡ÀyˆÏê˛Ó˚ myÓ˚y x!ô@˝Ã•î ~ÓÇ Ó˚yçˆÏܲy£ÏyàyˆÏÓ˚ ~Ó˚ •hflÏyhs˝Ó˚
ˆÓyV˛yˆÏï˛y– xy•zÎ˚yˆÏÓ˚Ó˚ xy•zl x!˲ôyˆÏl ÚÓyˆÏçÎ˚yÆÛ ¢ˆÏ∑Ó˚ §ÇK˛y ~•z˲yˆÏÓ ˆòGÎ˚y
•ˆÏÎ˚ˆÏSÈ üüüÈÚÚ¢y!hflÏ !•§yˆÏÓ §Ó˚ܲy!Ó˚ ˆÜ˛y£ÏyàyˆÏÓ˚ åÓƒ!_´àï˛ §¡õ!_Ó˚ä x!ô@˝Ã•îó §¡õ!_ñ
Îy Ó˚y‹T… ÓyˆÏçÎ˚yÆ Ü˛ˆÏÓ˚ˆÏSÈñ ï˛y ˆÌˆÏܲ Ó!MÈ˛ï˛ Ü˛Ó˚yÓ˚ í˛zˆÏjˆÏ¢ƒ–ÛÛ
≤Ã11≠ xyò¢≈ !ç~§!ê˛ xy•zl xl%ÎyÎ˚# ˆÜ˛yl ˆÜ˛yl ˛õ!Ó˚!fli!ï˛ˆÏï˛ ˛õîƒ ÓyˆÏçÎ˚yÆ Ü˛Ó˚y
ÎyÎ˚⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 70 xl%ÎyÎ˚# ˛õîƒ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ •ˆÏÓ Î!ò
ˆÜ˛ylG Óƒ!_´ÈüüüÈ
È
xy•zˆÏlÓ˚ ˆÜ˛ylG ôyÓ˚y °Aâl ܲˆÏÓ˚ ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ~ÓÇ ï˛yÓ˚
Ê˛°fl∫Ó˚*˛õ xy•zˆÏl ≤ÈÏòÎ˚ ܲÓ˚ ÊÑ˛y!ܲ ˆòÎ˚ó Óy
ˆÜ˛ylG ˛õˆÏîƒÓ˚ !•§yÓ xy•zl xl%ÎyÎ˚# ly Ó˚yˆÏáó Óy
ˆÓ˚!çˆÏfiê˛∆¢ˆÏlÓ˚ çlƒ xyˆÏÓòl ly ܲˆÏÓ˚ xy•zˆÏl ܲÓ˚ˆÏÎyàƒ ˆÜ˛ylG ˛õîƒ §Ó˚ÓÓ˚y•
ܲˆÏÓ˚ó Óy
ܲÓ˚ Ê˛Ñy!ܲÓ˚ x!˲≤ÃyÎ˚ !lˆÏÎ˚ xy•zˆÏlÓ˚ ˆÜ˛ylG !Óôyl °Aâl ܲˆÏÓ˚–
≤Ã12≠ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ myÓ˚y ÓyˆÏçÎ˚yÆ ˛õˆÏîƒÓ˚ ܲ# ˛õ!Ó˚î!ï˛ •Î˚⁄
136
í˛z≠ ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õˆÏÓ˚ ÓyˆÏçÎ˚yÆ ˛õˆÏîƒÓ˚ Ùy!°Ü˛yly §Ó˚ܲyˆÏÓ˚Ó˚ G˛õÓ˚ lƒhflÏ •Î˚
~ÓÇ ~ Óƒy˛õyˆÏÓ˚ í˛z˛õÎ%_´ xy!ôܲy!Ó˚ˆÏܲÓ˚ xl%ˆÏÓ˚yˆÏô §ÙhflÏ ˛õ%!°§ xy!ôܲy!Ó˚ܲ ˛õˆÏîƒ
òá° ˆlÓyÓ˚ çlƒ §y•y΃ ܲÓ˚ˆÏï˛ Óyôƒ ÌyܲˆÏÓl–
≤Ã13≠ ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õÓ˚ G•z Óƒ!_´ˆÏܲ !ܲ ˛õîƒ áy°yˆÏ§Ó˚ §%ˆÏÎyà ˆòGÎ˚y ≤ÈÏÎ˚yçl⁄
í˛z≠È •ƒÑy– ôyÓ˚y 70å6ä xl%ÎyÎ˚#ñ ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ ˛õˆÏîƒÓ˚ Ùy!°Ü˛ Óy òy!Î˚c≤ÃyÆ
Óƒ!_´ˆÏܲ ÓyˆÏçÎ˚yÆܲÓ˚ˆÏîÓ˚ ˛õ!Ó˚ÓˆÏï˛≈ ç!Ó˚Ùyly åÓyˆÏçÎ˚yÆ ˛õˆÏîƒÓ˚ ÓyçyÓ˚Ù)ˆÏ°ƒÓ˚ ˆÓ!¢
lÎ˚ä ≤ÃòyˆÏlÓ˚ §%ˆÏÎyà !òˆÏï˛ •ˆÏÓ– ~•z ç!Ó˚Ùyly •ˆÏÓ ~•z ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ≤ÈÏòÎ˚ ܲÓ˚
~ÓÇ xlƒylƒ ã˛yˆÏç≈Ó˚ x!ï˛!Ó˚_´–
≤Ã14≠ !lˆÏò≈!¢ï˛ l!Ì SÈyí˛¸y ˛õ!Ó˚Óy!•ï˛ ˆÜ˛ylG ˛õîƒÓy•# ÎylˆÏܲ !ܲ ÓyˆÏçÎ˚yÆ Ü˛Ó˚y
ÎyÎ˚⁄
í˛z≠ •ƒÑy– ôyÓ˚y 71 xl%ÎyÎ˚#ñ xy•zl§¡øï˛ l!Ì Óy ˆây£Ïîy SÈyí˛¸y ˛õîƒ ˛õ!Ó˚Ó•lܲyÓ˚# ˆÎ
ˆÜ˛ylG Îyl ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ– !ܲv Î!ò G•z ÎyˆÏlÓ˚ Ùy!°Ü˛ ≤ÃÙyî ܲÓ˚ˆÏï˛
˛õyˆÏÓ˚l ˆÎ ï˛ÑyÓ˚ Óy ï˛ÑyÓ˚ ≤Ã!ï˛!l!ôÓ˚ xK˛yï˛§yˆÏÓ˚ Óy ˆÎyà§yç¢ SÈyí˛¸y•z ~•z §ÙhflÏ
˛õîƒ ≤ÈÏÎ˚yçl#Î˚ l!Ì˘ˆây£Ïîy SÈyí˛¸y ˛õ!Ó˚Ó•l ܲÓ˚y •!FSÈ°ñ ï˛y•ˆÏ° ˆ§•z Îyl
ÓyˆÏçÎ˚yƈÏÎyàƒ •ˆÏÓ ly– Î!ò ~•z Îyl ˛õîƒ Óy Îye# Ó•ˆÏlÓ˚ çlƒ ˲yí˛¸y ܲˆÏÓ˚ ÓƒÓ•yÓ˚
ܲÓ˚y •Î˚ ï˛ˆÏÓ ˆ§•z ÎyˆÏlÓ˚ Ùy!°Ü˛ˆÏܲ ÓyˆÏçÎ˚yÆ Ü˛Ó˚yÓ˚ ˛õ!Ó˚ÓˆÏï˛≈ ˙ ˛õˆÏîƒÓ˚ í˛z˛õÓ˚
≤ÈÏòÎ˚ ܲˆÏÓ˚Ó˚ §Ùï%˛°ƒ ç!Ó˚Ùyly ˆòÓyÓ˚ §%ˆÏÎyà ˆòGÎ˚y ÎyˆÏÓ– ôyÓ˚y 72 xl%ÎyÎ˚#ñ ôyÓ˚y
70 Óy 71ÈÈüÈ~Ó˚ xô#l ÓyˆÏçÎ˚yÆܲÓ˚î Óy ò[˛ñ ≤ÈÏÎ˚yçl#Î˚ l!Ì˘ˆây£Ïîy SÈyí˛¸y ˛õîƒ
˛õ!Ó˚Ó•ˆÏlÓ˚ x˛õÓ˚yˆÏôÓ˚ çlƒ xy•zˆÏl í˛z!Õ‘!áï˛ xlƒ ˆÜ˛ylG ¢y!hflÏ Óy ÓƒÓfliyÓ˚ §ˆÏD
§¡õܲ≈Ó˚!•ï˛ •ˆÏÓ–
≤Ã15≠ ≤Ã!§!ܲí˛z¢l ܲ#⁄
í˛z≠ x˛õÓ˚yô#Ó˚ !ÓÓ˚&ˆÏk˛ xyl%¤˛y!lܲ x!˲ˆÏÎyà ≤Ãò¢≈ˆÏlÓ˚ ˛õk˛!ï˛ xy•z!l ≤Ã!e´Î˚yÓ˚ ÙyôƒˆÏÙ
÷Ó˚& Óy ≤ÃÓï˛≈l ܲÓ˚y•z •° ≤Ã!§!ܲí˛z¢l– !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ ˆÜ˛yí˛ÈüÈ~Ó˚ ôyÓ˚y 198
xl%ÎyÎ˚# Ú≤Ã!§!ܲí˛z¢lÛ •ˆÏ°y ˆÜ˛ylG Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ xy•z!l ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚y ~ÓÇ
ï˛y ã˛y!°ˆÏÎ˚ ÎyGÎ˚y–
≤Ã16≠ xyò¢≈ !ç~§!ê˛ xy•zl xl%ÎyÎ˚# ˆÜ˛yl ˆÜ˛yl x˛õÓ˚yô ≤Ã!§!ܲí˛z¢l ܲÓ˚yÓ˚ ˆÎyàƒ⁄
137
í˛z≠È xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 73ÈüÈ~ !Ó!ôÓk˛ xyˆÏSÈ ~•z xy•zˆÏlÓ˚ ≤Ãôyl
x˛õÓ˚yô=!°ˆÏܲñ ˆÎ=!°ˆÏï˛ ˆÊ˛Ôçòy!Ó˚ ÙyÙ°y Ó˚&ç% ܲÓ˚y ~ÓÇ xy•z!l ≤Ã!e´Î˚y ÷Ó˚&
ܲÓ˚y ÎyˆÏÓ– ~Ó˚Ü˛Ù 12!ê˛ x˛õÓ˚yˆÏôÓ˚ ï˛y!°Ü˛y l#ˆÏã˛ ˆòGÎ˚y •ˆÏ°yÈüüüÈ
1ä •zl˲ˆÏÎ˚§ ly ˆÜ˛ˆÏê˛ xÌÓy !Ù̃y˘Ë%˛° •zl˲ˆÏÎ˚§ ˆÜ˛ˆÏê˛ !ܲS%È §Ó˚ÓÓ˚y• ܲÓ˚yó
2ä !ܲS%È §Ó˚ÓÓ˚y• ly ܲˆÏÓ˚ •zl˲ˆÏÎ˚§ ܲyê˛yó
3ä !ï˛l ÙyˆÏ§Ó˚ ˆÓ!¢ §ÙÎ˚ ôˆÏÓ˚ §Çà,•#ï˛ Ü˛Ó˚ çÙy ly ܲÓ˚yó
4ä !ï˛l ÙyˆÏ§Ó˚ ˆÓ!¢ §ÙÎ˚ ôˆÏÓ˚ ˆÓxy•z!l˲yˆÏÓ §Çà,•#ï˛ Ü˛Ó˚ çÙy ly ܲÓ˚yó
5ä ˆÜ˛ylG ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy ly ˆ˛õˆÏÎ˚•z •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ ˆlGÎ˚y
Óy ÓƒÓ•yÓ˚ ܲÓ˚yó
6ä ≤Ãï˛yÓ˚îy˛õ)Ó≈ܲ ˆÜ˛ylG !Ó˚Ê˛yu˛ ˆlGÎ˚yó
7ä ܲÓ˚ Ê˛Ñy!ܲ ˆòÓyÓ˚ í˛zˆÏjˆÏ¢ƒ !Ù̃y ï˛Ìƒ ˛õ!Ó˚ˆÏÓ¢l ܲÓ˚y Óy xy!Ì≈ܲ ˆÓ˚ܲí˛≈
!ÓÜ,˛ï˛ ܲÓ˚y Óy lܲ° !•§yÓ Óy l!Ì òy!ᰠܲÓ˚yó
8ä ˆÜ˛ylG xy!ôܲy!Ó˚ܲˆÏܲ ï˛ÑyÓ˚ ܲyç ܲÓ˚ˆÏï˛ ly ˆòGÎ˚y Óy ܲyˆÏç Óyôy ˆòGÎ˚yó
9) ÓyˆÏçÎ˚yÆ •ÓyÓ˚ ˆÎyàƒ ˆÜ˛ylG ˛õÏܲ ˆÎ ˆÜ˛ylG˲yˆÏÓ ÓƒÓ•yÓ˚ ܲÓ˚ˆÏ°ñ ÎÌy
≤Ãy!Æñ §Ó˚ÓÓ˚y•ñ Ùç%ï˛ Óy ˛õ!Ó˚Ó•ló
10ä xy•zˆÏlÓ˚ °Aâl ܲˆÏÓ˚ ˆÜ˛ylG ˛õ!Ó˚ˆÏ£ÏÓy ˆlGÎ˚y Óy ÓƒÓ•yÓ˚ ܲÓ˚yó
11ä xy•zlï˛ ï˛ÑyÓ˚ ܲySÈ ˆÌˆÏܲ ≤Ãy˛õƒ ˆÜ˛ylG ï˛Ìƒ !òˆÏï˛ ly ˛õyÓ˚ˆÏ° Óy !Ù̃y ï˛Ìƒ
!òˆÏ°ó
12ä í˛z˛õˆÏÓ˚y_´ 11!ê˛ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG!ê˛ Ü˛Ó˚yÓ˚ ˆã˛‹Ty ܲÓ˚ˆÏ° Óy ï˛yˆÏï˛
§•ˆÏÎy!àï˛y ܲÓ˚ˆÏ°–
≤Ã17≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ xyòy°ˆÏï˛ ˆòy£Ï# §yÓƒhflÏ •ˆÏ°
ܲ# ¢y!hflÏÓ˚ ÓƒÓfliy xyˆÏSÈ⁄
í˛z≠ ôyÓ˚y 73å2äÈüÈ~ Ó!î≈ï˛ ¢y!hflÏ=!° !l¡¨Ó˚*˛õÈüüüÈ
x˛õÓ˚yô
¢y!hflÏ
åܲyÓ˚yÓyˆÏ§Ó˚ §ˆÏÓ≈yFã˛ §#ÙyÉÉÉä
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 250 °«˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏ°
5 ÓSÈÓ˚ ~ÓÇ ç!Ó˚Ùyly
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 50 °«˛ ~ÓÇ 250 °«˛ ê˛yܲyÓ˚ 3 ÓSÈÓ˚ ~ÓÇ ç!Ó˚Ùyly
ÙˆÏôƒ •ˆÏ°
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 25 °«˛ ~ÓÇ 50 °«˛ ê˛yܲyÓ˚ 1 ÓSÈÓ˚ ~ÓÇ ç!Ó˚Ùyly
ÙˆÏôƒ •ˆÏ°
138
ôyÓ˚y 73å2ä xl%ÎyÎ˚# ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ !mï˛#Î˚ Óy ï˛yÓ˚ ˆÓ!¢ ÓyÓ˚ ˆòy£Ï#
§yÓƒhflÏ •ˆÏ° ¢y!hflÏ !•§yˆÏÓ 5 ÓSÈÓ˚ ˛õÎ≈hs˝ ܲyÓ˚yÓy§ ~ÓÇ ç!Ó˚Ùyly •ˆÏÓ– !ܲv ˆÜ˛ylG
x˛õÓ˚yˆÏôÓ˚ çlƒ•z ¢y!hflÏ !•§yˆÏÓ Ü˛yÓ˚yÓyˆÏ§Ó˚ ˛õ!Ó˚Ùyî SÈÎ˚ ÙyˆÏ§Ó˚ Ü˛Ù •ˆÏÓ ly–
≤Ã18≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xyòy°ï˛@˝Ãy•ƒ åcognizableä ~ÓÇ xyòy°ï˛@˝Ãy•ƒ lÎ˚
ånon-cognizableä ~Ùl x˛õÓ˚yô=!Ï° ܲ#⁄
í˛z≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 73å3ä ~ÓÇ 73å4ä xl%ÎyÎ˚#ÈüüüÈ
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 250 °«˛ ê˛yܲy ˛õÎ≈hs˝ •ˆÏ° x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ
lÎ˚ ~ÓÇ çy!ÙlˆÏÎyàƒ •ˆÏÓñ
ܲÓ˚ Ê˛Ñy!ܲÓ˚ ˛õ!Ó˚Ùyî 250 °«˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏ° x˛õÓ˚yô=!° xyòy°ï˛@˝Ãy•ƒ
~ÓÇ çy!ÙlxˆÏÎyàƒ •ˆÏÓ–
≤Ã19≠ ÙyÙ°y Ó˚&ç% ܲÓ˚yÓ˚ ˛õ)ˆÏÓ≈ í˛z˛õÎ%_´ ܲï,˛≈˛õˆÏ«˛Ó˚ xl%ˆÏÙyòl ܲ# Óyôƒï˛yÙ)°Ü˛⁄
í˛z≠È •ƒÑy– ÙˆÏlyl#ï˛ Ü˛ï,˛≈˛õˆÏ«˛Ó˚ xyàyÙ xl%ˆÏÙyòl SÈyí˛¸y ˆÜ˛ylG Óƒ!_´Ó˚ !ÓÓ˚&ˆÏk˛ ˆÜ˛ylG
x˛õÓ˚yˆÏôÓ˚ çlƒ xy•z!l ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚y ÎyˆÏÓ ly–
≤Ã20≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl xy•z!l ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚yÓ˚ çlƒ ܲ# x˛õÓ˚yô≤ÃÓî Ùl
åmens reaä Óy ò[˛y•≈ Ùyl!§Ü˛ xÓfliy åculpable mental stateä Ìyܲy ≤ÈÏÎ˚yçl⁄
í˛z≠È•ƒÑy– ï˛ˆÏÓ ôyÓ˚y 75ÈüÈ~ ˆÜ˛ylG ~ܲê˛y x˛õÓ˚yô ܲÓ˚yÓ˚ çlƒ ~ܲê˛y Ùyl!§Ü˛ xÓfliy
åò[˛y•≈ Ùyl!§Ü˛ xÓfliy Óy ÚˆÙ™ !Ó˚Î˚yÛä Ìyܲy ≤ÈÏÎ˚yçl ôˆÏÓ˚ ˆlGÎ˚y •Î˚ñ Î!ò ~Ó˚ܲÙ
Ùyl!§Ü˛ xÓfliy SÈyí˛¸y ~ê˛y ly ܲÓ˚y ÎyÎ˚–
≤Ã21≠ ò[˛y•≈ Ùyl!§Ü˛ xÓfliy åculpable mental stateä ܲ#⁄
í˛z≠È ˆÜ˛ylG ~ܲê˛y ܲyˆÏç ç!í˛¸ˆÏÎ˚ ˛õí˛¸yÓ˚ §ÙÎ˚ ò[˛y•≈ Ùyl!§Ü˛ xÓfliy •ˆÏ°yÈÈüüüÈ
È Ü˛yçê˛y •zFSÈyÜ,˛ï˛Ë˛yˆÏÓ Ü˛Ó˚y •Î˚ó
È
xy•zl ~ÓÇ ï˛yÓ˚ ≤Ã˲yÓ çyly ÌyˆÏܲó
È Óƒ!_´!ê˛ˆÏܲ ܲyçê˛y ܲÓ˚ˆÏï˛ Ó°˛õ)Ó≈ܲ Óyôƒ ܲÓ˚y •Î˚!lñ ~Ùl!ܲ ˆ§ ܲyçê˛y
ܲÓ˚yÓ˚ çlƒ Óyôy x!ï˛e´Ù ܲˆÏÓ˚ˆÏSÈó
ˆ§•z Óƒ!_´ çyˆÏl ~ÓÇ !ÓŸªy§ ܲˆÏÓ˚ ˆÎ ܲyçê˛y xy•zl!ÓˆÏÓ˚yô#–
139
≤Ã22≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG x˛õÓ˚yˆÏôÓ˚ çlƒ !ܲ ˆÜ˛ylG ˆÜ˛y¡õy!lÓ˚ !ÓÓ˚&ˆÏk˛
ÙyÙ°y Ó˚&ç% ܲÓ˚y ÎyÎ˚⁄
í˛z≠ •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 77 xl%ÎyÎ˚# ˆÜ˛ylG ˆÜ˛y¡õy!lÓ˚ §ˆÏD•zñ ˆ§•z
ˆÜ˛y¡õy!lÓ˚ ÓƒÓ§y ˛õ!Ó˚ã˛y°lyÓ˚ çlƒ ˲yÓ˚≤ÃyÆ Óy òy!Î˚c≤ÃyÆ ˆÎ ˆÜ˛ylG Óƒ!_´Ó˚
!ÓÓ˚&ˆÏk˛ ÓƒÓfliy ˆlGÎ˚y ÎyˆÏÓ ~ÓÇ Î!ò ˆ§•z Óƒ!_´ òy!Î˚ˆÏc Ìyܲyܲy°#l ˆÜ˛y¡õy!l
ˆÜ˛ylG x˛õÓ˚yô ܲˆÏÓ˚l ï˛ˆÏÓ !ï˛!l ¢y!hflÏ ˛õyÓyÓ˚ ˆÎyàƒ •ˆÏÓl– ˆÜ˛y¡õy!lÓ˚ ˆÜ˛ylG
x˛õÓ˚yô Î!ò ˆÜ˛y¡õy!lÓ˚ ˆÜ˛ylG xy!ôܲy!Ó˚ˆÏܲÓ˚ÈüüüÈ
Ùï˛ !lˆÏÎ˚ Óy ˛õˆÏÓ˚y«˛ §¡ø!ï˛ !lˆÏÎ˚ñ xÌÓy
xӈϕ°yÓ˚ Ê˛ˆÏ° âˆÏê˛ÈüüüÈ
ï˛ˆÏÓ ˆ§•z xy!ôܲy!Ó˚ܲˆÏܲ ˆ§•z x˛õÓ˚yˆÏôÓ˚ çlƒ ˆòy£Ï# ӈϰ ôˆÏÓ˚ !lˆÏÎ˚ ï˛ÑyÓ˚ !ÓÓ˚&ˆÏk˛
ÓƒÓfliy ˆlGÎ˚y •ˆÏÓ G ÎÌyÎÌ ¢y!hflÏ ˆòGÎ˚y •ˆÏÓ–
≤Ã23≠ x˛õÓ˚yˆÏôÓ˚ §ÙˆÏV˛yï˛y åcompounding of offencesä Ó°ˆÏï˛ Ü˛# ˆÓyV˛yÎ˚⁄
í˛z≠ ˆÜ˛yí˛ xÓ !e´!Ùly° ≤Ã!§!í˛ˆÏÎ˚yÓ˚ÈüÈ ~Ó˚ ôyÓ˚y 320ÈüÈˆï˛ Ú§ÙˆÏV˛yï˛yÛÈüÈÓ˚ xÌ≈ ˆÜ˛ylG
!ÓˆÏÓã˛ly åconsiderationä Óy §%Æ x!˲≤ÃyˆÏÎ˚Ó˚ åprivate motiveä !Ó!lÙˆÏÎ˚ xy•z!l
≤Ã!e´Î˚y ˆÌˆÏܲ ˆÓ˚•y•z–
≤Ã24≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl x˛õÓ˚yˆÏôÓ˚ §ÙˆÏV˛yï˛y •ˆÏï˛ ˛õyˆÏÓ˚ !ܲ⁄
í˛z≠È •ƒÑy– xyò¢≈ !ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 78 xl%ÎyÎ˚# !l¡¨!°!áï˛ x˛õÓ˚yô=!° SÈyí˛¸y
ˆÎ ˆÜ˛ylG x˛õÓ˚yˆÏô ÎÌy!Ó!•ï˛ Ó˚y!¢ åܲ¡õyí˛z!u˛Çä ≤Ãòyl ܲÓ˚ˆÏ° §ÙˆÏV˛yï˛y ܲÓ˚y
ÎyˆÏÓ ~ÓÇ ï˛y ܲÓ˚y ÎyˆÏÓ ÙyÙ°y Ó˚&ç% ܲÓ˚yÓ˚ xyˆÏà Óy ˛õˆÏÓ˚ÈüüüÈ
È
12!ê˛ =Ó˚&ï˛Ó˚ x˛õÓ˚yˆÏôÓ˚ 1 ˆÌˆÏܲ 7 lÇ x˛õÓ˚yô åí˛z˛õˆÏÓ˚y_´ 16 lÇ ≤Èϟ¿
í˛z!Õ‘!áï˛äñ Î!ò x!˲Î%_´ Óƒ!_´ í˛z_´ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ
˛õ)ˆÏÓ≈ §ÙˆÏV˛yï˛y ܲˆÏÓ˚ ÌyˆÏܲló
12!ê˛ =Ó˚&ï˛Ó˚ x˛õÓ˚yˆÏôÓ˚ 1 ˆÌˆÏܲ 7 lÇ x˛õÓ˚yˆÏô §•yÎ˚ï˛y Óy ≤ÈÏÓ˚yã˛ly
ˆòGÎ˚yñ Î!ò x!˲Î%_´ Óƒ!_´ í˛z_´ x˛õÓ˚yˆÏôÓ˚ ˆÎ ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ ˛õ)ˆÏÓ≈
§ÙˆÏV˛yï˛y ܲˆÏÓ˚ ÌyˆÏܲló
~§!ç~§!ê˛˘xy•z!ç~§!ê˛ xy•zˆÏl 1 ˆÜ˛y!ê˛ ê˛yܲyÓ˚ x!ôܲ Ù)ˆÏ°ƒÓ˚ §Ó˚ÓÓ˚y•
§Çe´yhs˝ ˆÜ˛ylG x˛õÓ˚yô ܲÓ˚ˆÏ°ñ Î!ò x!˲Î%_´ Óƒ!_´ í˛z_´ x˛õÓ˚yˆÏôÓ˚ ˆÎ
140
ˆÜ˛ylG ~ܲ!ê˛Ó˚ çlƒ ˛õ)ˆÏÓ≈ §ÙˆÏV˛yï˛y ܲˆÏÓ˚ ÌyˆÏܲló
ˆÎ ˆÜ˛ylG x˛õÓ˚yô ˆÎê˛y !§!ç~§!ê˛ ˘~§!ç~§!ê˛ xy•zl SÈyí˛¸y ~l!í˛!˛õ~§~
åNDPSAä Óy ˆÊ˛Ùy åFEMAä xy•zˆÏlG ~ܲê˛y x˛õÓ˚yôó
~ Óƒy˛õyˆÏÓ˚ !lˆÏò≈!¢ï˛ xlƒ ˆÎ ˆÜ˛ylG ˆ◊î#Ó˚ x˛õÓ˚yô Óy Óƒ!_´–
§ÙˆÏV˛yï˛yÓ˚ xl%ˆÏÙyòl ˆòGÎ˚y ÎyˆÏÓ ÷ô%Ùye ܲÓ˚ñ §%ò ~ÓÇ ò[˛ ≤ÃòyˆÏlÓ˚ ˛õˆÏÓ˚ ~ÓÇ
~ê˛y xlƒ ˆÜ˛ylG xy•zˆÏl ÷Ó˚& •GÎ˚y ˆÜ˛ylG ≤Ã!e´Î˚yÎ˚ Óƒyâyï˛ âê˛yˆÏÓ ly–
≤Ã25≠ x˛õÓ˚yô §ÙˆÏV˛yï˛yÓ˚ çlƒ !ܲ ˆÜ˛ylG xy!Ì≈ܲ §#Ùy ˆòGÎ˚y xyˆÏSÈ⁄
í˛z≠ •ƒÑy– §ÙˆÏV˛yï˛y Ó˚y!¢Ó˚ §Ó≈!l¡¨ §#Ùy •ˆÏÓ !l¡¨!°!áï˛ Ó˚y!¢=!°Ó˚ ÙˆÏôƒ ˆÎê˛y
Óí˛¸È üüüÈ
ܲˆÏÓ˚Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ 50 ¢ï˛yÇ¢ñ Óy
10ñ000 ê˛yܲy
§ÙˆÏV˛yï˛y Ó˚y!¢Ó˚ §ˆÏÓ≈yFã˛§#Ùy •ˆÏÓ !l¡¨!°!áï˛ Ó˚y!¢=!°Ó˚ ÙˆÏôƒ ˆÎê˛y Óí˛¸È üüüÈ
ܲˆÏÓ˚Ó˚ ˛õ!Ó˚ÙyˆÏîÓ˚ 150 ¢ï˛yÇ¢ñ Óy
30ñ000 ê˛yܲy–
≤Ã26≠ xyò¢≈ !ç~§!ê˛ xy•zˆÏl ˆÜ˛ylG x˛õÓ˚yô §ÙˆÏV˛yï˛yÓ˚ Ê˛°yÊ˛° ܲ#⁄
í˛z≠È ôyÓ˚y 77ÈüÈ~Ó˚ í˛z˛õôyÓ˚y å3ä xl%ÎyÎ˚# §ÙˆÏV˛yï˛y Ó˚y!¢ ≤ÃòyˆÏlÓ˚ ˛õˆÏÓ˚ ~•z xy•zˆÏl
xlƒ ˆÜ˛ylG ≤Ã!e´Î˚y ÷Ó˚& ܲÓ˚y ÎyˆÏÓ ly ~ÓÇ ÷Ó˚& •ˆÏÎ˚ ÎyGÎ˚y ˆÊ˛Ôçòy!Ó˚ ≤Ã!e´Î˚y
áy!Ó˚ç ӈϰ àîƒ •ˆÏÓ–
141
21
xy•z!ç~§!ê˛ xy•zl ~ܲlçˆÏÓ˚
OVERVIEW
OF THE
IGST ACT
≤Ã1≠ xy•z!ç~§!ê˛ Ü˛#⁄
í˛z≠ xyhs˝/Ó˚yçƒ ÓƒÓ§y Óy Óy!îˆÏçƒÓ˚ ˆ«˛ˆÏe xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ xô#ˆÏl ˛õîƒ ~ÓÇ ˘
xÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ôyÎ≈ ܲÓ˚ˆÏܲ §Ç•ï˛ ˛õîƒ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy ܲÓ˚ å•z!rê˛ˆÏ@˝ÃˆÏê˛í˛
=í˛§‰ xƒyu˛ §y!Ë≈˛ˆÏ§§ ê˛ƒy:ä Ó°y •Î˚–
≤Ã2≠ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• ܲ#⁄
í˛z≠ Îál ˛õîƒ ~ÓǢxÌÓy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl ~ܲ Ó˚yˆÏçƒ ~ÓÇ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl xlƒ Ó˚yˆÏçƒ •Î˚ ï˛ál ˙ §Ó˚ÓÓ˚y•ˆÏܲ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• Ó°y •Î˚ [xy•z!ç~§!ê˛
xy•zˆÏlÓ˚ ôyÓ˚y 3å1ä ~ÓÇ 3å2ä]–
≤Ã3≠ xy•z!ç~§!ê˛üÈÓ˚ xô#ˆÏl xyhs˝/Ó˚yçƒ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ܲ#˲yˆÏÓ Ü˛Ó˚
ôyÎ≈ ܲÓ˚y •ˆÏÓ⁄
í˛z≠ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚yˆÏ• ˆÜ˛w#Î˚ §Ó˚ܲyÓ˚ myÓ˚y xy•z!ç~§!ê˛ Ü˛Ó˚ xyˆÏÓ˚y˛õ ~ÓÇ §Ç@˝Ã•
ܲÓ˚y •ˆÏÓ– ˆÙyê˛yÙ%!ê˛Ë˛yˆÏÓ Ó°y ÎyÎ˚ ~§!ç~§!ê˛ G !§!ç~§!ê˛ÈüÈÓ˚ ˆÎyàÊ˛° xy•z!ç~§!ê˛
~ÓÇ ~•z xy•zl §ÙhflÏ xyhs˝/Ó˚yçƒ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ xyˆÏÓ˚y˛õ ܲÓ˚y •ˆÏÓ–
xyhs˝/Ó˚yçƒ !ÓˆÏe´ï˛y ï˛ÑyÓ˚ e´ˆÏÎ˚Ó˚ í˛z˛õÓ˚ °Ë˛ƒ xy•z!ç~§!ê˛ñ !§!ç~§!ê˛ ~ÓÇ ~§!ç~§!ê˛ÈüÈÓ˚
ˆe´!í˛ê˛ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ !lˆÏÎ˚ åadjustä §ÇˆÏÎy!çï˛ Ù)ˆÏ°ƒÓ˚ í˛z˛õÓ˚ xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚ˆÏÓl–
xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚yÓ˚ çlƒ ÓƒÓ•*ï˛ ~§!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ Ó˚Æy!lܲyÓ˚#˛ Ó˚yçƒ ˆÜ˛wˆÏܲ
142
ˆÊ˛Ó˚ï˛ ˆòˆÏÓ– xyÙòy!lܲyÓ˚# Óƒy˛õy!Ó˚ xy•z!ç~§!ê˛üÈÓ˚ ˆe´!í˛ê˛ òy!Ó Ü˛ˆÏÓ˚ !lç Ó˚yˆÏçƒ
≤ÈÏòÎ˚ xyí˛zê˛˛õ%ê˛ Ü˛Ó˚ ≤Ãòyl ܲÓ˚ˆÏÓl– ~§!ç~§!ê˛ ≤Ãòyl ܲÓ˚yÓ˚ çlƒ ÓƒÓ•*ï˛ xy•z!ç~§!ê˛ÈüÈÓ˚
ˆe´!í˛ê˛ ˆÜ˛w xyÙòy!lܲyÓ˚# Ó˚y烈Ïܲ ˆÊ˛Ó˚ï˛ ˆòˆÏÓ– ≤Ãy§!Dܲ ï˛Ìƒ çÙy •ˆÏÓ ~ܲ!ê˛
ˆÜ˛w#Î˚ §ÇfliyÎ˚ åCentral Agencyä Îy !Üœ˛Î˚y!Ó˚Ç •yí˛z§ åClearing HouseäÈüÈ~Ó˚ ܲyç
ܲÓ˚ˆÏÓ G §Ó ˛õˆÏ«˛Ó˚ òy!Ó Îyã˛y•z ܲˆÏÓ˚ ˆÜ˛w G Ó˚yçƒ §Ó˚ܲyÓ˚ˆÏܲ ï˛•!Ó° fliylyhs˝!Ó˚ï˛
ܲÓ˚ˆÏï˛ xÓ!•ï˛ ܲÓ˚ˆÏÓ–
≤Ã4≠ á§í˛¸y xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ °«˛î#Î˚ ˜Ó!¢‹Tƒ ܲ# ܲ#⁄
í˛z≠ á§í˛¸y xy•z!ç~§!ê˛ xy•zl 33!ê˛ !Ó˲yà G 11!ê˛ xôƒyˆÏÎ˚ !Ó˲_´– á§í˛¸y!ê˛ ˛õîƒ
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ l#!ï˛ !lô≈yÓ˚î ܲˆÏÓ˚– ˆÎ §Ó˚ÓÓ˚yˆÏ• ˛õîƒ fliylyhs˝!Ó˚ï˛ •Î˚ñ ˆ§ˆÏ«˛ˆÏe
@˝Ã•#ï˛yÓ˚ ܲyˆÏSÈ ~ˆÏ§ ˆ˛õÔшÏSÈ ˆí˛!°Ë˛y!Ó˚ §¡õ)î≈ •GÎ˚yÓ˚ §ÙÎ˚ ˛õˆÏîƒÓ˚ xÓfliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ– ˆÎ §Ó˚ÓÓ˚yˆÏ• ˛õˆÏîƒÓ˚ fliylyhs˝Ó˚î •Î˚ ly ˆ§áyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ
@˝Ã•#ï˛yÓ˚ ܲyˆÏSÈ ˆí˛!°Ë˛y!Ó˚Ó˚ §ÙÎ˚ ˛õˆÏîƒÓ˚ xÓfliyˆÏlÓ˚ çyÎ˚ày!ê˛– ˆÎ §Ó˚ÓÓ˚yˆÏ• ˛õîƒ !lô≈y!Ó˚ï˛
fliyˆÏl ~ܲe Óy fliy!˛õï˛ Ü˛Ó˚y •Î˚ñ ˆ§ˆÏ«˛ˆÏe ~ܲe#ܲÓ˚î Óy fliy˛õˆÏlÓ˚ fliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ– §Ó≈ˆÏ¢ˆÏ£Ïñ ˛õîƒ ˆÜ˛ylG ÎyˆÏl §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏ°ñ ÎyˆÏl §Ó˚ÓÓ˚y•Ü˛y°#l
˛õˆÏîƒÓ˚ xÓfliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ó°y •ˆÏÓ–
≤Ã5≠ xy•z!ç~§!ê˛ ÙˆÏí˛°üÈ~Ó˚ §%!Óôy ܲ# ܲ# ⁄
í˛z≠ xy•z!ç~§!ê˛ ÙˆÏí˛ˆÏ°Ó˚ Ù%რ§%!ÓôyÈüüüÈ
ܲä xyhs˝/Ó˚yçƒ !Ó!lÙˆÏÎ˚Ó˚ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛ Óy xy•z!ê˛!§ ¢,CˆÏ°Ó˚ x!Ó!FSÈߨï˛y
ÓçyÎ˚ Ó˚yáyó
áä xyhs˝/Ó˚yçƒ !ÓˆÏe´ï˛y Óy ˆe´ï˛yÓ˚ x!@˝ÃÙ Ü˛Ó˚ ly ˆòGÎ˚y xÌÓy ܲÓ˚ ÓyÓò Óí˛¸§í˛¸
ï˛•!Ó° xyê˛ˆÏܲ ly Ìyܲyó
àä ܲÓ˚ ≤ÃòyˆÏl xy•z!ê˛!§ !l/ˆÏ¢!£Ïï˛ •Î˚ ï˛y•z Ó˚Æy!lܲyÓ˚# Ó˚yˆÏçƒ Ü˛Ó˚ ˆÊ˛Ó˚ˆÏï˛Ó˚ òy!Ó
•Î˚ lyó
âä fl∫ÈüÈ!lÎ˚!sfï˛ ÙˆÏí˛° 刧Õ≥˛ÈüÈÙ!lê˛!Ó˚Ç ÙˆÏí˛°äó
.ä ܲÓ˚ !lÓ˚ˆÏ˛õ«˛ï˛y !l!Ÿã˛ï˛ ܲˆÏÓ˚ ܲÓ˚ ÓƒÓfliy §•ç ܲÓ˚yó
ã˛ä §•ç !•§yÓ Ó˚«˛î Îy ܲÓ˚òyï˛yÓ˚ í˛z˛õÓ˚ x!ï˛!Ó˚_´ ˆÓyV˛y ã˛y˛õyˆÏÓ lyó
SÈä í˛zFã˛ ˛õÎ≈yˆÏÎ˚ ܲÓ˚ ÓƒÓfliyÓ˚ ≤Ã!ï˛˛õy°l !l!Ÿã˛ï˛ ܲÓ˚y ~ÓÇ ï˛y•z ˆÓ!¢ ܲÓ˚ §Ç@˝ÃˆÏ•Ó˚
ò«˛ï˛y– ~•z ÙˆÏí˛° ÚÓƒÓ§y ˆÌˆÏܲ ÓƒÓ§yÛ å!Ó ê%˛ !Óä ~ÓÇ ÚÓƒÓ§y ˆÌˆÏܲ @˝Ã•#ï˛yÛ
å!Ó ê%˛ !§ä !Ó!lÙˆÏÎ˚ §«˛Ù–
143
≤Ã6≠ !ç~§!ê˛ÈüÈ Ó˚ xô#ˆÏl ܲ#˲yˆÏÓ xyÙòy!l˘Ó˚Æy!lÓ˚ í˛z˛õÓ˚ ܲÓ˚ ôyÎ≈ ܲÓ˚y •ˆÏÓ⁄
í˛z≠ !ç~§!ê˛È åxy•z!ç~§!ê˛Èä ôyˆÏÎ≈Ó˚ °ˆÏ«˛ƒ §ÙhflÏ xyÙòy!l˘Ó˚Æy!l xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y•
!•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ– ܲˆÏÓ˚Ó˚ òyÎ˚ àhs˝Óƒ l#!ï˛ xl%§Ó˚î ܲÓ˚ˆÏÓ ~ÓÇ ~§!ç~§!ê˛ÈÈüÈÓ˚
ˆ«˛ˆÏe ܲÓ˚ Ó˚yçfl∫ xyÙòy!lÜ,˛ï˛ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy ÓƒÓ•yÓ˚ܲyÓ˚# Ó˚yˆÏçƒ çÙy •ˆÏÓ– xyÙòy!lÜ,˛ï˛
˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ≤Ãò_ ~§!ç~§!ê˛ÈüÈÓ˚ §¡õ)î≈ ˆ§ê˛ÈüÈxÊ˛ •zl˛õ%ê˛ ê˛ƒy: ˆe´!í˛ê˛
!•§yˆÏÓ ˛õyGÎ˚y ÎyˆÏÓ–
≤Ã7≠ xy•z!ç~§!ê˛ xy•zl á%Ó•z ˆSÈyê˛ÈÈüüüÈ ~ˆÏï˛ Ùye ܲˆÏÎ˚ܲ!ê˛ §ÇK˛y xyˆÏSÈ xyÓ˚ È~Ó˚ Ù%áƒ
xÇ¢ ˆ§ˆÏê˛°ˆÏÙrê˛ Ü˛!Ù¢lyÓ˚ˆÏܲ xÓ°¡∫l ܲˆÏÓ˚– !§!ç~§!ê˛ xÌÓy ~§!ç~§!ê˛ xy•zˆÏlÓ˚
!Óôyl !ܲ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ˆ«˛ˆÏe ≤ÈÏÎyçƒ •ˆÏÓ⁄
í˛z≠ •ƒÑyñ xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 27 xl%ÎyÎ˚# ܲÓ˚ ôyˆÏÎ≈Ó˚ ˆ«˛ˆÏe !§!ç~§!ê˛ xy•zˆÏlÓ˚
xô#ˆÏl í˛zˆÏÕ‘!áï˛ !Ó!˲ߨ !Óôyl ˆÎ˲yˆÏÓ ≤ÈÏÎyçƒ •Î˚ ï˛y•y xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ˆ«˛ˆÏeG ≤ÈÏÎyçƒ •ˆÏÓ–
≤Ã8≠ ܲ#˲yˆÏÓ xy•z!ç~§!ê˛
≤Ãòyl ܲÓ˚y •ˆÏÓ⁄
í˛z≠ xy•z!ê˛!§ §mƒÓ•yÓ˚ ܲˆÏÓ˚ xÌÓy làˆÏò xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚y ÎyˆÏÓ– ï˛ˆÏÓ
xy•z!ç~§!ê˛ ≤Ãòyl ܲÓ˚yÓ˚ ˆ«˛ˆÏe xy•z!ê˛!§üÈÓ˚ ÓƒÓ•yÓ˚ !lˆÏ¡¨y_´ xl%e´Ù xl%ÎyÎ˚# •ˆÏÓÈüüüÈ
z ≤Ã̈ÏÙ xy•z!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ñ xy•z!ç~§!ê˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y
ÎyˆÏÓó
z xy•z!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ ˆ¢£Ï •ÓyÓ˚ ˛õÓ˚ !§!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ñ
xy•z!ç~§!ê˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyˆÏÓó
z Î!ò xy•z!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§ ~ÓÇ !§!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ xy•z!ê˛!§
í˛z˲Î˚•z ˆ¢£Ï •ˆÏÎ˚ ÎyÎ˚ñ ˆÜ˛Ó°Ùye ˆ§ˆÏ«˛ˆÏe Óƒy˛õy!Ó˚ ~§!ç~§!ê˛ ˆÌˆÏܲ ≤ÃyÆ
xy•z!ê˛!§ñ xy•z!ç~§!ê˛ ≤ÃòyˆÏlÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ xl%Ù!ï˛ ˛õyˆÏÓ–
≤Ã9≠ ܲ#˲yˆÏÓ ˆÜ˛wñ Ó˚Æy!lܲyÓ˚#˛ Ó˚yçƒ ~ÓÇ xyÙòy!lܲyÓ˚# Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ !l‹õ!_ åsettlementä §¡õߨ •ˆÏÓ⁄
í˛z≠ !lˆÏ¡¨y_´ ò%!ê˛ ˆ«˛ˆÏe ˆÜ˛w ~ÓÇ Ó˚yˆÏçƒÓ˚ ÙˆÏôƒ !•§yˆÏÓÓ˚ !l‹õ!_ åsettlement of
accountsä •ˆÏÓÈ üüüÈ
144
z
ˆÜ˛w ~ÓÇ Ó˚Æy!lܲyÓ˚# Ó˚yçƒ ≠ ˆÎ ˛õ!Ó˚Ùyî ~§!ç~§!ê˛ÈüÈÓ˚ xy•z!ê˛!§ Ó˚Æy!lܲyÓ˚#
Ó˚yˆÏçƒÓ˚ §Ó˚ÓÓ˚y•Ü˛yÓ˚# myÓ˚y ÓƒÓ•*ï˛ •ˆÏÓñ §Ù˛õ!Ó˚Ùyî xÌ≈ Ó˚Æy!lܲyÓ˚# Ó˚yçƒ ˆÜ˛wˆÏܲ
≤Ãòyl ܲÓ˚ˆÏÓ–
z ˆÜ˛w ~ÓÇ xyÙòy!lܲyÓ˚# Ó˚yçƒ ≠ ˆÜ˛w §Ù˛õ!Ó˚Ùyî xÌ≈ ≤Ãòyl ܲÓ˚ˆÏÓ Îy xhs˝/Ó˚yçƒ
§Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe Óƒy˛õy!Ó˚ xy•z!ç~§!ê˛ÈüÈÓ˚ xy•z!ê˛!§ ÓƒÓ•yÓ˚ ܲˆÏÓ˚ ~§!ç~§!ê˛
≤Ãòyl ܲÓ˚ˆÏSÈ–
§ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ §ÙhflÏ Óƒy˛õy!Ó˚Ó˚ òy!ᰠܲÓ˚y !ÓÓÓ˚î àîƒ Ü˛Ó˚yÓ˚ ˛õÓ˚ e´ÙÓô≈Ùyl
!˲!_ˆÏï˛ åcumulative basisä ~ܲ!ê˛ Ó˚yçƒ §Çe´yhs˝ !l‹õ!_ §¡õߨ •ˆÏÓ– !§!ç~§!ê˛
~ÓÇ xy•z!ç~§!ê˛üÈÓ˚ !•§yˆÏÓÓ˚ ÙˆÏôƒ xl%Ó˚*˛õ˲yˆÏÓ ˛õ!Ó˚ÙyˆÏîÓ˚ !l‹õ!_ ܲÓ˚y •ˆÏÓ–
145
22
˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
PLACE OF SUPPLY OF GOODS
AND
SERVICES
≤Ã1≠ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ ≤ÈÏÎ˚yçl#Î˚ï˛y ܲ#⁄
í˛z≠ !ç~§!ê˛üÈÓ˚ ≤ÃyÌ!Ùܲ l#!ï˛ •ˆÏ°y §Ó˚ÓÓ˚yˆÏ•Ó˚ àhs˝ˆÏÓƒ Óy áÓ˚ˆÏã˛Ó˚ !Ó®%ˆÏï˛ Ü˛yÎ≈ܲÓ˚#˲yˆÏÓ
ܲÓ˚ xyˆÏÓ˚y˛õ ܲÓ˚y– ï˛y•z §Ó˚ÓÓ˚yˆÏ•Ó˚ çyÎ˚àyÓ˚ !Óôylñ ܲÓ˚ xyòyˆÏÎ˚Ó˚ x!ôܲyÓ˚ ˆ«˛e !lô≈yÓ˚î
ܲˆÏÓ˚– ~ܲ!ê˛ !Ó!lÙÎ˚ xyhs˝/Ó˚yçƒ ly xhs˝/Ó˚yçƒ ˆ§ê˛y !l˲≈Ó˚ ܲÓ˚ˆÏÓ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚
í˛z˛õÓ˚– xlƒË˛yˆÏÓ Ó°y ÎyÎ˚ñ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚î ܲÓ˚ˆÏÓ !ӈϢ£Ï ~ܲ!ê˛ Ó˚yˆÏçƒ
~ܲ!ê˛ !Ó!lÙÎ˚ ~§!ç~§!ê˛ ~ÓÇ !§!ç~§!ê˛ §yˆÏ˛õ«˛ !ܲly– xyÓ˚ ï˛y ly •ˆÏ°ñ Î!ò ˆ§•z
!Ó!lÙÎ˚ xyhs˝/Ó˚yçƒ §Ó˚ÓÓ˚y• •Î˚ñ ï˛y•ˆÏ° ï˛y xy•z!ç~§!ê˛ xyܲ£Ï≈î ܲÓ˚ˆÏÓ–
≤Ã2≠ ˛õîƒ G ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe ˆÜ˛l §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ !Óôyl !˲ߨ⁄
í˛z≠ ˛õîƒ ˆÎˆÏ•ï%˛ ôÓ˚yˆÏSÈÑyÎ˚y ÎyÎ˚ ï˛y•z ˛õˆÏîƒÓ˚ í˛z˛õˆÏ˲yˆÏàÓ˚ fliyl !lô≈yÓ˚ˆÏîÓ˚ çlƒ !ӈϢ£Ï
ˆÜ˛ylG ÓyhflÏÓ §Ù§ƒy •Î˚ ly– ˛õ!Ó˚ˆÏ£ÏÓy ôÓ˚yˆÏSÈÑyÎ˚y ÎyÎ˚ ly ӈϰ ÓyhflψÏÓ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl !lô≈yÓ˚ˆÏî !lˆÏ¡¨y_´ §Ù§ƒy •Î˚ÈüüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy !Ó!°Ó˚ ˛õk˛!ï˛ §•ˆÏç•z ˛õ!Ó˚Óï˛≈l ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– í˛zòy•Ó˚îfl∫Ó˚*˛õñ ˆê˛!°Ü˛Ù
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏe ≤ÃyÎ˚¢•z !≤ÃÈüȈ˛õ•zí˛ ˆÌˆÏܲ ˆ˛õyfiê˛ÈüȈ˛õ•zˆÏí˛ ˛õ!Ó˚Óï˛≈l •ˆÏï˛ ˛õyˆÏÓ˚ó
!Ó!°ÇÈüÈ~Ó˚ !ë˛Ü˛yly ˛õ!Ó˚Óï˛≈l ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ !Ó!°Ç ≤ÃhflÏï˛Ü˛yÓ˚ˆÏܲÓ˚ !ë˛Ü˛yly ˛õ!Ó˚Óï˛≈l
ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚ñ §Ê˛ê˛GÎ˚ƒyˆÏÓ˚Ó˚ ˆÙÓ˚yÙï˛ Óy Ó˚«˛îyˆÏÓ«˛î xl§y•zê˛ ˆÌˆÏܲ xl°y•zˆÏl
˛õ!Ó˚Ó!ï≈˛ï˛ •ˆÏï˛ ˛õyˆÏÓ˚ó ˛õ)ˆÏÓ≈ ÓƒyB˛ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ @˝Ãy•Ü˛ˆÏܲ ÓƒyˆÏB˛˛ˆÎˆÏï˛ •ˆÏï˛yñ
~ál @˝Ãy•Ü˛ ˆÎ ˆÜ˛ylG çyÎ˚ày ˆÌˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓy ˆ˛õˆÏï˛ ˛õyˆÏÓ˚ló
áä ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòylܲyÓ˚#ñ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛y ~ÓÇ ≤Ãò_ ˛õ!Ó˚ˆÏ£ÏÓy §•ˆÏç !lÓ˚*˛õîˆÏÎyàƒ
146
lyG •ˆÏï˛ ˛õyˆÏÓ˚ Óy §•ˆÏç•z ˆày˛õl ܲÓ˚y ÎyÎ˚ ܲyÓ˚î ôÓ˚yˆÏSÈÑyÎ˚yÓ˚ ÙˆÏï˛y !ܲS%È•z
fliylyhs˝!Ó˚ï˛ •Î˚ ly ~ÓÇ ˆ§áyˆÏl ܲòy!ã˛Í ˆÜ˛yl !ã˛•´ ÌyܲˆÏÓó
àä ~ܲ!ê˛ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ çlƒñ ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòylܲyÓ˚#Ó˚ !l!ò≈‹T xÓfliyl Óyôƒï˛yÙ)°Ü˛
lÎ˚ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛y ã˛°Ùyl xÓfliyˆÏï˛G ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•î ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚– !Ó!°ÇÈüÈ~Ó˚
xÓfliyl Ó˚yï˛yÓ˚y!ï˛ ÓòˆÏ° ˆÎˆÏï˛ ˛õyˆÏÓ˚ó
âä ܲálG ~ܲ•z í˛z˛õyòyl ~ܲy!ôܲ xÓfliyˆÏl ≤ÃÓy!•ï˛ •ˆÏï˛ ˛õyˆÏÓ˚ñ í˛zòy•Ó˚îfl∫Ó˚*˛õñ
~ܲ!ê˛ ˆÓ˚°°y•zˆÏlÓ˚ ˆ«˛ˆÏe !lÙ≈yî Óy xlƒylƒ ˛õ!Ó˚ˆÏ£ÏÓyñ ~ܲ!ê˛ çyï˛#Î˚ Ó˚yç˛õÌ
xÌÓy ~ܲ!ê˛ lò#Ó˚ í˛z˛õÓ˚ ˆ§ï%˛ ÎyÓ˚ í˛zͲõ!_ ~ܲ Ó˚yˆÏçƒ ~ÓÇ ˛õ!Ó˚§Ùy!Æ xlƒ
Ó˚yˆÏ烖 ~ܲ•z˲yˆÏÓ ~ܲ!ê˛ Ü˛!˛õÓ˚y•zê˛ xˆÏlܲ Ó˚yˆÏçƒ !Óï˛Ó˚î G ã˛°!Fã˛ˆÏe ≤Ãò¢≈ˆÏlÓ˚
çlƒ ~ܲܲ !Ó!lÙˆÏÎ˚Ó˚ ÙyôƒˆÏÙ ÓÓ˚yj ܲÓ˚y ÎyÎ˚ xÌÓy ~ܲ!ê˛ !ÓK˛y˛õl Óy ~ܲ!ê˛
ˆ≤Ãy@˝ÃyÙ ~ܲ•z §ÙˆÏÎ˚ §yÓ˚y ˆòˆÏ¢ §¡±ã˛yÓ˚ ܲÓ˚y ÎyÎ˚– ~ܲ!ê˛ !ÓÙyl ÙÓ˚÷!Ù !ê˛!ܲê˛
•z§%ƒ ܲÓ˚ˆÏï˛ ˛õyˆÏÓ˚ñ ôÓ˚y Îyܲ 10 ˛õ,¤˛yÓ˚ñ ˆÎê˛y ˆòˆÏ¢ ˆÎ ˆÜ˛ylG ò%!ê˛ xÓfliyˆÏlÓ˚
ÙˆÏôƒ ºÙˆÏîÓ˚ çlƒ ÓƒÓ•yÓ˚ ܲÓ˚y ÎyˆÏÓ– !ò!Õ‘Ó˚ ˛õyï˛y° ˆÓ˚ˆÏ°Ó˚ çy!Ó˚ ܲÓ˚y ܲyí˛≈
lÎ˚í˛y Óy !ò!Õ‘ Óy Ê˛!Ó˚òyÓyˆÏò xÓ!fliï˛ ˆÜ˛ylG Óƒ!_´ ÓƒÓ•yÓ˚ ܲÓ˚ˆÏ° !ò!Õ‘ ˆÙˆÏê˛∆yÓ˚
˛õˆÏ«˛ ˆ˛õˆÏÙrê˛ ≤Ãy!ÆÓ˚ §ÙÎ˚ xÓfliyl Óy Îyï˛yÎ˚yˆÏï˛Ó˚ ˛õyÌ≈ܲƒ !lî≈Î˚ ܲÓ˚y §Ω˛Ó •ˆÏÓ
lyó
.ä ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ã˛!Ó˚e !lÓ˚hs˝Ó˚ !Óܲ!¢ï˛ •Î˚ ~ÓÇ ï˛y•z lï%˛l lï%˛l ã˛ƒyˆÏ°O xy§ˆÏï˛•z
ÌyܲˆÏÓ– í˛zòy•Ó˚îfl∫Ó˚*˛õñ 15ÈüÈ20 ÓSÈÓ˚ xyˆÏà ˆÜ˛ ˆË˛ˆÏÓ!SÈ°ñ !í˛!ê˛~•zã˛ñ xl°y•zl
!ê˛!Ü˛ê˛ Ó%!ܲÇñ •zrê˛yÓ˚ˆÏlê˛ñ ˆÙyÓy•z°ÈüȈê˛!°ˆÏÎyàyˆÏÎyà •zï˛ƒy!òÓ˚ ܲÌy–
≤Ã3≠ !Ó!lÙˆÏÎ˚Ó˚ ˆÜ˛yl í˛z˛õyòyl Óy xl%Ùylñ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚ˆÏî ÓƒÓ•yÓ˚ ܲÓ˚y ˆÎˆÏï˛
˛õyˆÏÓ˚⁄
í˛z≠ ~ܲ!ê˛ !Ó!lÙˆÏÎ˚Ó˚ !Ó!˲ߨ í˛z˛õyòyl ˛õ!Ó˚ˆÏ£ÏÓyç!lï˛ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚î ܲÓ˚yÓ˚
í˛z˛õܲÓ˚î !•§yˆÏÓ ÓƒÓ•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– xlƒˆÏòÓ˚ ï%˛°lyÎ˚ xyÓ˚G ˆÓ!¢ Ê˛°òyÎ˚#
ˆÜ˛ylG xl%Ùyl Óy !Óܲ“ˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !lô≈yÓ˚ˆÏî ÓƒÓ•yÓ˚ ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚– !Ó£ÏÎ˚!ê˛
!lˆÏã˛ xyˆÏ°y!ã˛ï˛ •ˆÏ°yÈüüüÈ
Ü˛ä ˛õ!Ó˚ˆÏ£ÏÓy ≤ÃòylܲyÓ˚#Ó˚ xÓfliylÈó
áä ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ xÓfliyló
àä ˆÎ fliyˆÏl ܲyÎ≈ܲ°y˛õ˘Ü˛Ù≈ï˛Í˛õÓ˚ï˛y §¡õy!òï˛ •Î˚ó
âä §Ó˚ÓÓ˚y• ˆÎ fliyˆÏl ÓƒÓ•*ï˛ åconsumedä •Î˚ó ~ÓÇ
.ä ˆÎ fliyl˘Óƒ!_´ ≤ÃÜ,˛ï˛˛õˆÏ«˛ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ §%!Óôy °y˲ ܲˆÏÓ˚l–
147
≤Ã4≠ !Ó ê%˛ !Ó ~ÓÇ !Ó ê%˛ !§ !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ˛õ,Ìܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ ~ÓÇ !lÎ˚ÙyÓ°#Ó˚
≤ÈÏÎ˚yçl#Î˚ï˛y ܲ#⁄
í˛z≠ !Ó ê%˛ !Ó !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe ≤Ãò_ ܲˆÏÓ˚Ó˚ ˆe´!í˛ê˛ @˝Ã•#ï˛y !lˆÏï˛ ˛õyˆÏÓ˚lñ ï˛y•z ˙
!Ó!lÙˆÏÎ˚ ܲˆÏÓ˚Ó˚ ˆÓyV˛y ~ܲ!òܲ ˆÌˆÏܲ xlƒ!òˆÏܲ §ˆÏÓ˚ ÎyÎ˚– !Ó ê%˛ !Ó §Ó˚ÓÓ˚y• ˆÌˆÏܲ
§Çà,•#ï˛ !ç~§!ê˛ §Ó˚ܲyˆÏÓ˚Ó˚ òyÎ˚ ~ÓÇ @˝Ã•#ï˛yÓ˚ §¡õ!_ §,!‹T ܲˆÏÓ˚ ˆÎˆÏ•ï%˛ §Ó˚ÓÓ˚yˆÏ•Ó˚
@˝Ã•#ï˛y ˲!ӣσˆÏï˛ Ü˛Ó˚ ˛õ!Ó˚ˆÏ¢yˆÏôÓ˚ çlƒ •zl˛õ%ê˛ ê˛ƒy:ÈüÈ~Ó˚ ˆe´!í˛ê˛ ÓƒÓ•yÓ˚ ܲÓ˚yÓ˚ x!ôܲyÓ˚
xç≈l ܲˆÏÓ˚l– !Ó ê%˛ !Ó !Ó!lÙˆÏÎ˚Ó˚ ˆ«˛ˆÏe @˝Ã•#ï˛yÓ˚ xÓfliyl•z §ÙhflÏ ˛õ!Ó˚!fli!ï˛ §yوϰ ˆlÎ˚ñ
ˆÜ˛lly @˝Ã•#ï˛y ˆï˛y xyÓyÓ˚ ˆe´!í˛ê˛ ˆlˆÏÓl– @˝Ã•#ï˛y §yôyÓ˚îï˛ xlƒ @˝Ãy•Ü˛ˆÏܲ xyÓyÓ˚
§Ó˚ÓÓ˚y• ܲˆÏÓ˚l– ÷ô%Ùye !Ó ê%˛ !Ó !Ó!lÙÎ˚ ˛õ%lÓ˚yÎ˚ !Ó ê%˛ !§ !Ó!lÙˆÏÎ˚ Ó˚*˛õyhs˝!Ó˚ï˛ •ˆÏ°
ï˛ˆÏÓ•z §Ó˚ÓÓ˚y•!ê˛ !l/ˆÏ¢!£Ïï˛ •Î˚– !Ó ê%˛ !§ !Ó!lÙˆÏÎ˚ ≤ÃÜ,˛ï˛˛õˆÏ«˛ §Ó˚ÓÓ˚y• !l/ˆÏ¢!£Ïï˛ •ˆÏÎ˚
≤Ãò_ ܲÓ˚ §Ó˚ܲyÓ˚ ˛õyÎ˚–
≤Ã5≠ ˛õîƒ fliylyhs˝!Ó˚ï˛ •ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ @˝Ã•#ï˛yˆÏܲ !Ó!°Ó˚ í˛zˆÏjˆÏ¢ƒ ˛õˆÏîƒÓ˚ à!ï˛!Ó!ôÓ˚ xÓ§yl •GÎ˚yÓ˚ xÓfliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 5å2ä]–
≤Ã6≠ Î!ò §Ó˚ÓÓ˚y•Ü˛yÓ˚# ˆÜ˛ylG Óƒ!_´Ó˚ !lˆÏò≈ˆÏ¢ ï,˛ï˛#Î˚ Óƒ!_´ˆÏܲ ˛õîƒ !Óï˛Ó˚î ܲˆÏÓ˚l
ï˛y•ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ ~ê˛y !ÓˆÏÓ!ã˛ï˛ •ˆÏÓ ˆÎ ï,˛ï˛#Î˚ Óƒ!_´ ˛õîƒ @˝Ã•î ܲˆÏÓ˚ˆÏSÈl ~ÓÇ ˙ Óƒ!_´Ó˚ ≤Ãôyl
ÓƒÓ§yÓ˚ fliylˆÏܲ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 5å2äÈ~]–
≤Ã7≠ ˆÜ˛ylG ÎylÓy•lñ çy•yçñ !ÓÙylñ ˆê˛∆l Óy ˆÙyê˛Ó˚ ày!í˛¸ˆÏï˛ ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏ° §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
’[]
í˛z≠ ˛õˆÏîƒÓ˚ ÎyˆÏl ˆÓyV˛y•z ܲÓ˚yÓ˚ fliylˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ôÓ˚y •ˆÏÓ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚
ôyÓ˚y 5å5ä]– ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ ˆ«˛ˆÏeñ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ ˙ Îyl!ê˛Ó˚ Îyey ˛õˆÏÌÓ˚ ≤ÃÌÙ
!lô≈y!Ó˚ï˛ ≤Ãfliyl !Ó®%!ê˛ [xy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å11ä]–
≤Ã8≠ !Ó ê%˛ !Ó ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ x˲yÓç!lï˛ xl%Ùyl
148
ådefault presumptionä ܲ#⁄
í˛z≠ xy•z!ç~§!ê˛ xy•zˆÏl ˆÓ˚!çfiê˛yí≈˛ ܲÓ˚òyï˛y G ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl ܲÓ˚òyï˛y ˛õ!Ó˚˲y£Ïy=!°
ÓƒÓ•*ï˛ •ˆÏÎ˚ˆÏSÈ– ˆÓ˚!çfiê˛yí≈˛ Óƒ!_´ˆÏܲ §Ó˚ÓÓ˚yˆÏ•Ó˚ ˆ«˛ˆÏe í˛z_´ Óƒ!_´Ó˚ xÓfliylˆÏܲ
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ôÓ˚y •Î˚– ˆÎˆÏ•ï%˛ @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ñ @˝Ã•#ï˛yÓ˚ !ë˛Ü˛yly §Ó§ÙÎ˚ Óï˛≈Ùyl
~ÓÇ ˆ§ê˛y §Ó˚ÓÓ˚yˆÏ•Ó˚ fliylfl∫Ó˚*˛õ @˝Ã•î ܲÓ˚y ˆÎˆÏï˛ ˛õyˆÏÓ˚–
≤Ã9≠ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl @˝Ã•#ï˛yÓ˚ ˆ«˛ˆÏe x˲yÓç!lï˛ xl%ÙyˆÏl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏl ܲ#
•ˆÏÓ⁄
í˛z≠ ˆÓ˚!çfiê˛yí≈˛ lÎ˚ ~Ùl @˝Ã•#ï˛yÓ˚ ˆ«˛ˆÏe fl∫y˲y!Óܲ˲yˆÏÓ @˝Ã•#ï˛yÓ˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
•ˆÏÓ– ï˛ˆÏÓ xˆÏlܲ ˆ«˛ˆÏe•z @˝Ã•#ï˛yÓ˚ !ë˛Ü˛yly ˛õyGÎ˚y ÎyÎ˚ lyñ ˆ§§Ó ˆ«˛ˆÏe ˛õ!Ó˚ˆÏ£ÏÓy
§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyˆÏlÓ˚ !Óܲ“ åproxyä !•§yˆÏÓ ˆlGÎ˚y •ˆÏÓ–
≤Ã10≠ fliyÓÓ˚ §¡õ!_Ó˚ ˆ«˛ˆÏeñ fliyÓÓ˚ §¡õ!_Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •Î˚– ôÓ˚y Îyܲ
~ܲ!ê˛ Ó˚yhflÏy ~ܲy!ôܲ Ó˚yçƒ x!ï˛e´Ù ܲˆÏÓ˚ Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ˛õÎ≈hs˝ !lÙ≈yî ܲÓ˚y •ˆÏ°y–
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ fliyÓÓ˚ §¡õ!_ Îál ~ܲy!ôܲ Ó˚yˆÏçƒ xÓfliyl ܲˆÏÓ˚ñ ˆ§ˆÏ«˛ˆÏe ã%˛!_´ Óy ˙ ÙˆÏÙ≈ xD#ܲyˆÏÓ˚
Ó!î≈ï˛ ≤Ã!ï˛!ê˛ Ó˚yˆÏçƒÓ˚ ˛õ!Ó˚ˆÏ£ÏÓy Ù)°ƒ §Ç@˝Ã• Óy !lˆÏî≈ˆÏÎ˚Ó˚ §Ùyl%˛õyˆÏï˛ ˆ§•z §Ó Ó˚yˆÏçƒ
˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ܲÓ˚y •ˆÏÎ˚ˆÏSÈ ÓˆÏ° àîƒ Ü˛Ó˚y •ˆÏÓñ xÌÓy í˛z_´ ã%˛!_´ Óy ˙ ÙˆÏÙ≈
xD#ܲyˆÏÓ˚Ó˚ xÓï˛≈ÙyˆÏl ~•z í˛zˆÏjˆÏ¢ƒ !l!ò≈‹T ܲÓ˚y xlƒylƒ Î%!_´Ó˚ !˲!_ˆÏï˛ ï˛y ܲÓ˚y •ˆÏÓ–
åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å5äÈüÈ~Ó˚ Óƒyáƒyä
≤Ã11≠ ~ܲ!ê˛ xl%¤˛yl åeventä xyˆÏÎ˚y!çï˛ •ˆÏ° ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓñ
ˆÎÙl xy•z!˛õ~° !e´ˆÏÜ˛ê˛ !§!Ó˚ç Îy ~ܲy!ôܲ Ó˚yˆÏçƒ xl%!¤˛ï˛ •Î˚⁄
í˛z≠ ~ܲ!ê˛ xl%¤˛yˆÏlÓ˚ ˆ«˛ˆÏeñ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ •ˆÏ°ñ í˛z_´ Óƒ!_´Ó˚ xÓfliyl
xl%¤˛yl xyˆÏÎ˚yçˆÏlÓ˚ çlƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ӈϰ àîƒ •ˆÏÓ– @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ ly •ˆÏ°ñ
xl%¤˛yˆÏlÓ˚ fliyl•z §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•ˆÏ§ˆÏÓ àîƒ •ˆÏÓ– ˆÎˆÏ•ï%˛ ܲÙ≈§)!ã˛ ~ܲy!ôܲ Ó˚yˆÏçƒ
xl%!¤˛ï˛ •ˆÏÓ ~ÓÇ ˙ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ çlƒ ˆÌyܲ ê˛yܲy ˆlGÎ˚y •ˆÏÎ˚ˆÏSÈñ ï˛y•z ≤Ã!ï˛!ê˛ Ó˚yˆÏçƒ
§Ó˚ÓÓ˚y• ܲÓ˚y ˛õ!Ó˚ˆÏ£ÏÓy Ù)ˆÏ°ƒÓ˚ §Ùyl%˛õyˆÏï˛ ˙ Ó˚yçƒ=!°ˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
!•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å8äÈüÈ~Ó˚ Óƒyáƒyä–
149
≤Ã12≠ Ü%˛ƒ!Ó˚Î˚yˆÏÓ˚Ó˚ ÙyôƒˆÏÙ ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ ˆ«˛ˆÏeñ ˛õîƒ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ Î!ò @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ •lñ í˛z_´ Óƒ!_´Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ– Î!ò @˝Ã•#ï˛y
ˆÓ˚!çfiê˛yí≈˛ ly •lñ ˆÎáyˆÏl ˛õîƒ ˛õ!Ó˚Ó•ˆÏlÓ˚ çlƒ •hflÏyhs˝Ó˚ ܲÓ˚y •Î˚ ˆ§•z fliyl §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl •ˆÏÓ–
≤Ã13≠ Î!ò ˆÜ˛ylG Óƒ!_´ Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ºÙî ܲˆÏÓ˚l ~ÓÇ Ù%¡∫•zˆÏÎ˚ !Ê˛ˆÏÓ˚ Îylñ §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl ܲ# •ˆÏÓ ⁄
í˛z≠ Î!ò @˝Ã•#ï˛y ˆÓ˚!çfiê˛yí≈˛ •lñ í˛z_´ Óƒ!_´Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ– Î!ò @˝Ã•#ï˛y
ˆÓ˚!çfiê˛yí≈˛ ly •lñ Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ÎyeyÎ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ù%¡∫•z •ˆÏÓñ ˆÎáyl ˆÌˆÏܲ
!ï˛!l ÎyˆÏl GˆÏë˛l– Î!òG ≤Ãï˛ƒyÓï˛≈ˆÏlÓ˚ §ÙÎ˚ !ò!Õ‘ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ Ü˛yÓ˚î ≤Ãï˛ƒyÓï˛≈l
˛õ,Ìܲ Îyey !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å11äÈüÈ~Ó˚ Óƒyáƒyä–
≤Ã14≠ ôÓ˚y Îyܲ ˆÙ§y§≈ ~Î˚yÓ˚ •z!u˛Î˚y ~ܲ Óƒ!_´ˆÏܲ ˲yÓ˚ˆÏï˛Ó˚ ˆÎˆÏܲylG çyÎ˚ày ºÙˆÏîÓ˚
~ܲ!ê˛ !ê˛!Ü˛ê˛˘˛õy§ •z§%ƒ ܲÓ˚°– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ í˛z˛õˆÏÓ˚y_´ ˆ«˛ˆÏeñ •zl˲ˆÏÎ˚§ ܲyê˛yÓ˚ §ÙÎ˚ ÎyˆÏl Gë˛yÓ˚ fliyl çyly §Ω˛Ó lÎ˚ ܲyÓ˚î
˲!ӣσˆÏï˛ ÓƒÓ•yˆÏÓ˚Ó˚ çlƒ ÎyˆÏl Gë˛yÓ˚ x!ôܲyÓ˚ ˆòGÎ˚y •ˆÏÎ˚ˆÏSÈ– ï˛y•z §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl
ÎyˆÏl Gë˛yÓ˚ fliyl •ˆÏï˛ ˛õyˆÏÓ˚ ly– ˆ§•z§Ó ˆ«˛ˆÏeñ x˲yÓç!lï˛ !lÎ˚Ù ådefault ruleä
≤ÈÏÎyçƒ •ˆÏÓ åxy•z!ç~§!ê˛ xy•zˆÏlÓ˚ ôyÓ˚y 6å19ä!ÓÈüÈ~Ó˚ xl%!Ó!ôä–
≤Ã15≠ ˆÙyÓy•z° §ÇˆÏÎyˆÏàÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ ⁄
í˛z≠ ˆÙyÓy•z° ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏï˛ ˛õyˆÏÓ˚ ly ˆÎˆÏ•ï%˛
ˆÙyÓy•z° ˆÜ˛y¡õy!l=!° ~ܲy!ôܲ Ó˚yˆÏçƒ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y• ܲˆÏÓ˚ ~ÓÇ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
xˆÏlܲê˛y•z xyhs˝/Ó˚y烖 §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•§yˆÏÓ àîƒ Ü˛Ó˚ˆÏ°
ˆË˛yàÈüÈÓƒÓ•yˆÏÓ˚Ó˚ l#!ï˛ˆÏܲ åconsumption principleä °Aâl ܲÓ˚y •ˆÏÓ ~ÓÇ §Ó Ó˚yçfl∫
Ùye ܲˆÏÎ˚ܲ!ê˛ Ó˚yˆÏçƒ ã˛ˆÏ° ÎyˆÏÓñ ˆÎáyˆÏl §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚y xÓ!fliï˛–
ˆÙyÓy•z° §ÇˆÏÎyà ˛õ!Ó˚ˆÏ£ÏÓyÎ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !l˲≈Ó˚ ܲÓ˚ˆÏÓ §ÇˆÏÎyà ˆ˛õyfiê˛ÈüÈˆÏ˛õ•zí˛ Óy
!≤ÃÈüȈ˛õ•zí˛ÈüÈ~Ó˚ !˲!_ˆÏï˛–
ˆ˛õyfiê˛ÈüȈ˛õ•zí˛ §ÇˆÏÎyˆÏàÓ˚ ˆ«˛ˆÏe §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ !Ó!°Ç !ë˛Ü˛ylyÓ˚
xÓfliyl •ˆÏÓ–
150
§ÇˆÏÎyˆÏàÓ˚ çlƒ ê˛yܲy ˛õ!Ó˚ˆÏ¢yô ܲÓ˚y Óy !≤ÃˆÏ˛õ•zí˛ Ë˛yí˛zã˛yÓ˚ !Ó!e´ ܲÓ˚yÓ˚ fliylˆÏܲ
!≤ÃÈüȈ˛õ•zí˛ §ÇˆÏÎyˆÏàÓ˚ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl !•§yˆÏÓ àîƒ Ü˛Ó˚y •ˆÏÓ– Î!ò •zrê˛yÓ˚ˆÏlê˛ ˘ •zÈüȈ˛õˆÏÙˆÏrê˛Ó˚
ÙyôƒˆÏÙ !Ó˚ã˛yç≈ §¡õߨ ܲÓ˚y •Î˚ ï˛ˆÏÓ ˆÓ˚ܲˆÏí˛≈ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ l!ÌË%˛_´ xÓfliylˆÏܲ
˛õ!Ó˚ˆÏ£ÏÓyÓ˚ fliyl !•§yˆÏÓ @˝Ã•î ܲÓ˚y •ˆÏÓ–
≤Ã16≠ ˆàyÎ˚yÓ˚ ~ܲ Óƒ!_´ !ò!Õ‘Ó˚ ~ܲ ˆÓyܲyˆÏÓ˚Ó˚ ˆÌˆÏܲ ~l~§•z åÙ%¡∫•zäÈüÈˆï˛ ˆ¢Î˚yÓ˚ e´Î˚
ܲˆÏÓ˚l– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ l!ÌÈüÈÓ!î≈ï˛ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ xÓfliylˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚yˆÏ•Ó˚
fliyl Ó°y •ˆÏÓ– xï˛~Óñ ˆàyÎ˚y §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ–
≤Ã17≠ Ù%¡∫•z ˆÌˆÏܲ ~ܲ Óƒ!_´ Ü%˛°%ÈüÈÙyly!° Îyl ~ÓÇ Ùyly!°Ó˚ ICICI ÓƒyB˛ ˆÌˆÏܲ !ܲS%È
˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•î ܲˆÏÓ˚l– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ Î!ò ˛õ!Ó˚ˆÏ£ÏÓy!ê˛ Óƒ!_´!ê˛Ó˚ xƒyܲyí˛zrê˛ÈüÈç!lï˛ ly •Î˚ñ §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ü%˛°% •ˆÏÓñ xÌ≈yÍ
˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ xÓfliyl– xyÓ˚ Î!ò ˛õ!Ó˚ˆÏ£ÏÓy!ê˛ Óƒ!_´Ó˚ xƒyܲyí˛zrê˛ÈüÈç!lï˛ •Î˚ñ
§Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl Ù%¡∫•z •ˆÏÓñ ˆÎê˛y ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ l!ÌÈüÈÓ!î≈ï˛ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚
xÓfliyl–
≤Ã18≠ =Ó˚àÑyGÈüÈ~Ó˚ ~ܲ Óƒ!_´ ~Î˚yÓ˚ •z!u˛Î˚yüÈÓ˚ í˛zí˛¸yˆÏl Ù%¡∫•z ˆÌˆÏܲ !ò!Õ‘ ºÙî ܲˆÏÓ˚l
~ÓÇ ï˛ÑyÓ˚ ºÙî Ó#Ùy Ù%¡∫•zˆÏÎ˚ ܲÓ˚yl– §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl ܲ# •ˆÏÓ⁄
í˛z≠ Ó#Ùy ˛õ!Ó˚ˆÏ£ÏÓy §Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ l!ÌÈüÈÓ!î≈ï˛ ˛õ!Ó˚ˆÏ£ÏÓy @˝Ã•#ï˛yÓ˚ xÓfliylˆÏܲ ˛õ!Ó˚ˆÏ£ÏÓyÓ˚
fliyl !•§yˆÏÓ @˝Ã•î ܲÓ˚y •ˆÏÓ– §%ï˛Ó˚yÇ =Ó˚àÑyG §Ó˚ÓÓ˚yˆÏ•Ó˚ fliyl •ˆÏÓ åxy•z!ç~§!ê˛
xy•zˆÏlÓ˚ ôyÓ˚y 6å14äÈüÈÓ˚ xl%!Ó!ôä–
151
23
!ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú ö˛r›˛~u˛ Ñ˛yÎ≈˛ôk˛!ì˛
FRONT-END BUSINESS PROCESS
GST PORTAL
ON
≤Ã1≠ !ã~¢!›˛~ò Ñ˛#⁄
v˛z≠ ˛ôíƒ Á ˛ô!Ó˚ˆÏ°ÏÓy ›˛ƒy: ˆò›˛ÁÎ˚yÑ≈˛ (GSTN) ~Ñ˛!›˛ xúy¶˛ãòÑ˛ ¢Çfl˛iy ˆÎ!›˛ ˆÑ˛w#Î˚
Á Ó˚yム¢Ó˚Ñ˛yÓ˚=!úˆÏÑ˛ ~ÓÇ ~Ñ˛£z ¢yˆÏÌ Ñ˛Ó˚îyì˛y Á xòƒyòƒ ¢¡ô!Ñ≈˛ì˛ Óƒ!_´/¢Çfl˛iyˆÏÑ˛
ì˛Ìƒ≤ÃÎ%!_´Üì˛ ˛ô!Ó˚Ñ˛y‡˛yˆÏõyÓ˚ ¢%!Óïy ˆîˆÏÓ– ˆÓ˚!ãˆÏfl˛T…üòñ !Ó˚›˛yò≈ ~ÓÇ ¢Ó ïÓ˚ˆÏòÓ˚ ˆ˛ôˆÏõr›˛
!ã~¢!›˛~òÈÙÈmyÓ˚y ¢Ó˚y¢!Ó˚ Ñ˛Ó˚y £ˆÏÓ– ~›˛y ¢Ó˚Ñ˛yÓ˚ Á Ñ˛Ó˚îyì˛yˆÏîÓ˚ õˆÏïƒ xyîyò≤ÃîyˆÏòÓ˚
õyÏõ £ˆÏÓ–
≤Ã2≠ !ã~¢!›˛~òÈÙÈ~Ó˚ ¢,!‹T Ñ˛#¶˛yˆÏÓ £ˆÏÎ˚ˆÏäÈ⁄
v˛z≠ !ã~¢!›˛ ÓƒÓfl˛iy ≤ÃÑ˛“!›˛ ~Ñ˛!›˛ xòòƒ ~ÓÇ ã!›˛ú ì˛Ìƒ≤ÃÎ%!_´Üì˛ v˛zˆÏîƒyÜ– ~›˛y xòòƒ
Ñ˛yÓ˚í ~!›˛Ó˚ myÓ˚y ˆÎõò ¢Ó≈≤ÃÌõ ¢Ñ˛ú Ñ˛Ó˚îyì˛yÓ˚ ãòƒ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ¢yˆÏÌ x!¶˛ß¨
ˆÎyÜyˆÏÎyÜÈÙÈõyÏõÓ˚ ÓƒÓfl˛iy Ñ˛Ó˚y £ˆÏÓ ˆì˛õò£z ˆÑ˛w ~ÓÇ Ó˚yãƒ=!úÓ˚ ãòƒ ~Ñ˛!›˛
!Ó!òõÎ˚ˆÏÎy܃ ì˛Ìƒ≤ÃÎ%!_´ ˛ô!Ó˚Ñ˛y‡˛yˆÏõy ¢,!‹T Ñ˛Ó˚y £ˆÏÓ– Óì≈˛õyˆÏòñ ˆÑ˛w ~ÓÇ Ó˚yãƒ=!úÓ˚
˛ôˆÏÓ˚y«˛ Ñ˛Ó˚ ≤Ãüy¢ˆÏòÓ˚ !Ó!¶˛ß¨ xy£zòñ !Ó!ïñ ˛ôk˛!ì˛ ~ÓÇ !Óòƒy¢¢£ Ñ˛yã Ñ˛ˆÏÓ˚ ~ÓÇ ˆ¢£z
Ñ˛yÓ˚ˆÏí ≤ÈÏì˛ƒÑ˛!›˛Ó˚ ˆ«˛ˆÏe ì˛Ìƒ≤ÃÎ%!_´ ˛ô!Ó˚Ñ˛y‡˛yˆÏõy fl˛∫yï#ò Ó˚*ˆÏ˛ô Ñ˛yã Ñ˛ˆÏÓ˚– !ã~¢!›˛
Óyhfl˛ÓyÎ˚ˆÏòÓ˚ ãòƒ ~=!úˆÏÑ˛ ~Ñ˛#¶)˛ì˛ Ñ˛Ó˚y!›˛ ΈÏÌ‹T ã!›˛úñ Ñ˛yÓ˚í ~£z Ñ˛yˆÏãÓ˚ õˆÏïƒ ¢õhfl˛
Ñ˛Ó˚ÈÙÈÓƒÓfl˛iyˆÏÑ˛ ~Ñ˛#¶)˛ì˛ Ñ˛ˆÏÓ˚ ~£z¢Ó Ñ˛ˆÏÓ˚Ó˚ ¢yˆÏÌ Î%_´ ≤Ãüy¢ò=!úÓ˚ SˆÑ˛wñ Ó˚yム~ÓÇ
152
ˆÑ˛wüy!¢ì˛ xM˛ÈúV xòƒ ¢õõyˆÏòÓ˚ ì˛Ìƒ≤ÃÎ%!_´Ó˚ ÓƒÓfl˛iy Ñ˛Ó˚ˆÏì˛ £ˆÏÓ Îy Ñ˛Ó˚îyì˛y Á
xòƒyòƒ ¢¡∫ı˛#Î˚ˆÏîÓ˚ ãòƒ ~Ñ˛ x!¶˛ß¨ ˆÎyÜyˆÏÎyÜ õyïƒõ ¢,!‹T Ñ˛Ó˚ˆÏÓ– ~äÈyv˛¸yÁ !ã~¢!›˛
~Ñ˛!›˛ Ühs˛Óƒ!ò¶≈˛Ó˚ Ñ˛Ó˚ £ÁÎ˚yÓ˚ Ñ˛yÓ˚ˆÏí xyhs˛ÉÓ˚yム˛ôíƒ Á ˛ô!Ó˚ˆÏ°ÏÓy ÓƒÓ¢y (IGST) ˆÑ˛w
Á Ó˚yˆÏãƒÓ˚ õˆÏïƒ ~Ñ˛ ¢%î,벸 ¢õyïyò ÓƒÓfl˛iy îy!Ó Ñ˛ˆÏÓ˚– ~!›˛ ì˛Öò£z ¢Ω˛Ó ÎÖò ~õò
ì˛Ìƒ≤ÃÎ%!_´Üì˛ Ñ˛y‡˛yˆÏõy ~ÓÇ ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ !òÿ˛Î˚ì˛y ÌyÑ˛ˆÏÓ Îy ¢¡∫ı˛#Î˚ Óƒ!_´ˆÏîÓ˚ SÎyÓ˚
õˆÏïƒ xyˆÏäÈ Ñ˛Ó˚îyì˛yñ ˆÑ˛w#Î˚ ~ÓÇ Ó˚yム¢Ó˚Ñ˛yÓ˚ñ ÓƒyB˛ ~ÓÇ !Ó˚ãy¶≈˛ ÓƒyB˛V !òˆÏãˆÏîÓ˚
õˆÏïƒ ì˛Ìƒ ¢Ç@˘Ã£ñ ˛ôÎ≈yˆÏúyâ˛òy Á !Ó!òõˆÏÎ˚Ó˚ ÓƒÓfl˛iy Ñ˛Ó˚ˆÏÓ–
~£z !Ó°ÏÎ˚!›˛ 21ˆü ã%úy£z 2010ÈÙÈ~ xò%!¤˛ì˛ Empowered Committee of State
Finance MinistersÈÙȈîÓ˚ 2010ÈÙÈ~Ó˚ â˛ì%˛Ì≈ !õ!›˛ÇÈÙÈ~ xyˆÏúyâ˛òy Ñ˛Ó˚y £Î˚– EC ˆ¢£z
!õ!›˛ÇÈÙÈ~ Empowered Group on IT Infrastructure for GST S˛ôˆÏÓ˚ EG ÓˆÏú
v˛zˆÏÕ‘!Öì˛V ¢,!‹T Ñ˛Ó˚yÓ˚ xò%õ!ì˛ ˆîÎ˚ ÎyÓ˚ ˆâ˛Î˚yÓ˚õƒyò £ˆÏÓò v˛. ò®ò !òˆÏúˆÏÑ˛!òñ ¢ˆÏD
ÌyÑ˛ˆÏÓò xƒy!v˛üòyú ˆ¢ˆÏe´›˛y!Ó˚ SˆÓ˚ˆÏ¶˛!òv˛zVñ ˆõ¡∫Ó˚ S!Ó xƒyu˛ !¢Vñ !¢!Ó£z!¢ñ !v˛ !ã
!¢ˆÏfi›˛õñ !¢!Ó£z!¢ñ ~ö˛. ~. !õ!ò!fl˛T… xÓ !ö˛òy™ ~ÓÇ ˛ô§yâ˛!›˛ Ó˚yˆÏãƒÓ˚ ˆ›˛∆v˛ Ñ˛!õüòyÓ˚
Sõ£yÓ˚y‹T…ñ xy¢yõñ Ñ˛í≈y›˛Ñ˛ñ ˛ô!ÿ˛õÓD Á =ãÓ˚y›˛V– ~£z @˘Ã&ˆÏ˛ôÓ˚ îy!Î˚c !äÈú ¢Ñ˛ˆÏúÓ˚ ãòƒ
Ñ˛#¶˛yˆÏÓ ~Ñ˛ ¢Ó≈ãò#ò !ã~¢!›˛ ˆò›˛ÁÎ˚yÑ≈˛ ≤Ãlfl˛ì˛ Ñ˛Ó˚y ÎyÎ˚ ˆ¢£z úˆÏ«˛ƒ National
Information Utility ¢,!‹T Ñ˛Ó˚y ~ÓÇ NIU/SPVÈÙÈÓ˚ Ñ˛yˆÏãÓ˚ xyÁì˛yñ Ó˚*˛ôy!Î˚ì˛ Ñ˛Ó˚yÓ˚
!Óüî ˛ô!Ó˚Ñ˛“òy ~ÓÇ ≤Ã!ü«˛íñ ˛ô!Ó˚!â˛!ì˛ £zì˛ƒy!î !ӰψÏÎ˚ ≤Ãhfl˛yÓ ˆîÁÎ˚y–
õyâ≈˛ñ 2010ÈÙÈ~ xÌ≈õs˛fÑ˛ myÓ˚y ≤Ã!ì˛!¤˛ì˛ TAGUP ≤Ãhfl˛yÓ ˆîÎ˚ NIU ˆÎò ˆÓ¢Ó˚Ñ˛y!Ó˚
¢Çfl˛iy Ó˚*ˆÏ˛ô Ü!‡˛ì˛ £Î˚ ÎyÓ˚ v˛zˆÏjüƒ ÌyÑ˛ˆÏÓ GST ¢£ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ xòƒyòƒ ì˛Ìƒ≤ÃÎ%!_´Üì˛
˛ô!Ó˚Ñ˛“òy ãò܈ÏíÓ˚ ãòƒ Ó˚*˛ôyÎ˚í Ñ˛Ó˚y– TAGUPÈÙÈ~Ó˚ îy!Î˚c !äÈú GST, TIN, NPS
£zì˛ƒy!î òyòy ˛ô!Ó˚Ñ˛“òyÓ˚ ≤ÃÎ%!_´ Á ÓƒÓfl˛iyÈÙÈ¢Çe´yhs˛ !Ó°ÏÎ˚ ˛ôÎ≈yˆÏúyâ˛òy Ñ˛Ó˚y–
2Ó˚y xyÜfi›˛ 2010 ˆÌˆÏÑ˛ 8£z xyÜfi›˛ 2011 ˛ôÎ≈hs˛ EG Ñ˛õ≈˛ôk˛!ì˛ !òˆÏÎ˚ ¢yì˛!›˛
!õ!›˛Ç Ñ˛ˆÏÓ˚– ≤ÈÏÎ˚yãò#Î˚ xyˆÏúyâ˛òyÓ˚ ˛ôÓ˚ !ã~¢!›˛ System Project òyõÑ˛ ~Ñ˛!›˛
Special Purpose Vehicle fl˛iy˛ôò Ñ˛Ó˚yÓ˚ ãòƒ EG ≤Ãhfl˛yÓ ˆîÎ˚– ¢õ¢ƒy¢B%˛ú ˛ô!Ó˚ˆÏÓˆÏü
 Á ¶˛Ó˚¢yˆÏÎy܃ ˛ô!Ó˚ˆÏ°ÏÓy ≤ÃîyˆÏòÓ˚ ãòƒ EG ~Ñ˛!›˛ ˆÓ¢Ó˚Ñ˛y!Ó˚ GSTNSPVÈÙÈÓ˚ ≤Ãhfl˛yÓ
Ñ˛ˆÏÓ˚ ˆÎÖyˆÏò ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ xÇü#îy!Ó˚ £ˆÏÓ 49 üì˛yÇü SˆÑ˛w È24.5 üì˛yÇü ~ÓÇ
Ó˚yãƒ=!ú ~Ñ˛ˆÏe 24.5 üì˛yÇüV– ~£z ≤Ãhfl˛yÓòyÓ˚ ¢õÎ˚ SPVÈÙÈÓ˚ ˛ô!Ó˚â˛yúò ¢!õ!ì˛Ó˚
fl˛∫yï#òì˛yñ ¢Ó˚Ñ˛yÓ˚ Ñ˛ì,≈˛Ñ˛ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fíñ ¢Ç܇˛ˆÏò òõò#Î˚ì˛yñ !¢k˛yhs˛ @˘Ã£ˆÏí ì˛yñ
≤ÈÏÎ˚yãòõˆÏì˛y õyòÓ¢¡ôî !òˆÏÎ˚yÜ Ñ˛Ó˚y Á ˆÓ˚ˆÏÖ ˆîÁÎ˚yÓ˚ õˆÏì˛y !Ó°ÏÎ˚=!ú ˛ôÎ≈yˆÏúyâ˛òy
Ñ˛Ó˚y £ˆÏÎ˚!äÈú–
153
GSTNÈÙÈ~Ó˚ ¶)˛!õÑ˛yÎ˚ ¢ÇˆÏÓîòü#úì˛y ~ÓÇ ~Ó˚ ˆÌˆÏÑ˛ ≤ÃyÆÓƒ ì˛Ìƒy!îÓ˚ ˛ô!Ó˚ˆÏ≤Ã!«˛ˆÏì˛
EG ¢Ó˚Ñ˛yÓ˚ myÓ˚y GSTNÈÙÈ~Ó˚ v˛z˛ôÓ˚ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fˆÏíÓ˚ !Ó°ÏÎ˚!›˛ !òˆÏÎ˚ xyˆÏúyâ˛òy
Ñ˛ˆÏÓ˚!äÈú– EG ì˛yÓ˚ ≤Ãhfl˛yÓòyÎ˚ ÓˆÏú!äÈú SPVÈÙÈÓ˚ v˛z˛ôÓ˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fˆÏíÓ˚
!Ó°ÏÎ!˚ ›˛ ˆÓyˆÏv˛≈ Ó˚ ܇˛ò!â˛ˆÏeñ Special Resolution and Shareholders AgreementÈÙÈ~Ó˚
˛ôk˛!ì˛ñ ¢Ó˚Ñ˛y!Ó˚ xy!ïÑ˛y!Ó˚Ñ˛ˆÏîÓ˚ ˆv˛˛ô%ˆÏ›˛üò ~ÓDz GSTNSPV Á ¢Ó˚Ñ˛yÓ˚=!úÓ˚ â%˛!_´Ó˚
õyÏõ !ò!ÿ˛ì˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– ~äÈyv˛¸yÁ xÇü#îy!Ó˚ Ó^˘›˛ò ˛ôk˛!ì˛ myÓ˚y !ò!ÿ˛ì˛ Ñ˛Ó˚ˆÏì˛ £ˆÏÓ
ˆÑ˛w ~Ñ˛Ñ˛¶˛yˆÏÓ 24.5 üì˛yÇü ~ÓÇ Ó˚yãƒ=!ú ~Ñ˛ˆÏe 24.5 üì˛yÇü xÇü#îyÓ˚ £Î˚–
ˆõy›˛ ¢Ó˚Ñ˛y!Ó˚ xÇü#îy!Ó˚ ˆÎ ˆÑ˛yòÁ ˆÓ¢Ó˚Ñ˛y!Ó˚ xÇü#îy!Ó˚Ó˚ ˆÌˆÏÑ˛ xˆÏòÑ˛ ˆÓ!ü £ˆÏÓ–
~Ñ˛£z¢yˆÏÌ EG ≤ÈÏÎ˚yãò#Î˚ ≤ÃÎ%!_´Üì˛ ˜Ó!üˆÏ‹TƒÓ˚ !Ó°ÏÎ˚!›˛ˆÏÑ˛ =Ó˚&c !îˆÏÎ˚!äÈú Ñ˛yÓ˚í ¢Ó
!Ó˚›˛yˆÏò≈Ó˚ 100 üì˛yÇü ˆÎò ~£z ˜Ó!üˆÏ‹TƒÓ˚ ¢yˆÏÌ Öy˛ô ÖyÎ˚– ˆÑ˛w Á Ó˚yム¢Ó˚Ñ˛yˆÏÓ˚Ó˚
Ñ˛ì≈˛yÓƒ!_´ˆÏîÓ˚ ÓƒÓ¢yÈÙÈ¢Çe´yhs˛ ≤ÈÏÎ˚yãò#Î˚ K˛yò xyˆÏäÈ– !Ñ˛ls˛ ¢)" ≤ÃÎ%!_´!ÓîˆÏîÓ˚ ~£z
ˆÑ˛y¡ôy!ò fl˛∫yï#ò¶˛yˆÏÓ â˛yúyˆÏì˛ £ˆÏÓ !‡˛Ñ˛ ˆÎõò¶˛yˆÏÓ NSDL ˆ˛ôüyîy!Ó˚c¢£Ñ˛yˆÏÓ˚ Á
fl˛∫yï#ò¶˛yˆÏÓ ˛ô!Ó˚â˛y!úì˛ £Î˚– EG ˆÓ¢Ó˚Ñ˛y!Ó˚ ¢Çfl˛iyÓ˚ ≤Ãhfl˛yÓ Ñ˛ˆÏÓ˚!äÈú Ñ˛yÓ˚í ~õò ¢Çfl˛iyÓ˚
Ñ˛yã Ñ˛Ó˚yÓ˚ fl˛∫yï#òì˛y ÌyÑ˛ˆÏÓ–
~£z ≤Ãhfl˛yÓ=!ú 19 ˆü xyÜfi›˛ 2011ÙÈÎ˚ xò%!¤˛ì˛ ˙ ¢yˆÏúÓ˚ ì,˛ì˛#Î˚ ˜Ó‡˛ˆÏÑ˛ Á 14£z
xˆÏQyÓÓ˚ 2011ÈÙÈÎ˚ â˛ì%˛Ì≈ ˜Ó‡˛ˆÏÑ˛ Committe of State MinisterˆîÓ˚ ¢yõˆÏò Ó˚yÖy £Î˚–
14£z xˆÏQyÓÓ˚ 2011ÈÙÈÓ˚ ˜Ó‡˛ˆÏÑ˛ Empowered Committee of State Finance
Ministers, EGÙÈ≤Ãhfl˛y!Óì˛ GSTNÙÈ¢Çe´yhs˛ ì˛Ìƒ≤ÃÎ%!_´ ˛ô!Ó˚Ñ˛y‡˛yˆÏõy ~ÓÇ ïyÓ˚y 25
xò%ÎyÎ˚# xÈÙÈúy¶˛ãòÑ˛ ¢Çfl˛iyÓ˚ ≤Ã!ì˛¤˛y Ñ˛Ó˚yÎ˚ ¢¡ø!ì˛ ˆîÎ˚–
Ó˚yãfl˛∫ !Ó¶˛yˆÏÜÓ˚ ˆòyˆÏ›˛ GSTN òyˆÏõ ˆÎ Special Purpose VehicleÈÙÈ~Ó˚ Ñ˛Ìy Óúy
£Î˚ ˆÑ˛w#Î˚ Ñ˛ƒy!ÓˆÏò›˛ ˆ¢!›˛Ó˚ ãòƒ 12£z ~!≤Ãú 2012 ì˛y!Ó˚ˆÏÖ ¢¡ø!ì˛ ˆîÎ˚– ˆÑ˛w#Î˚
Ñ˛ƒy!ÓˆÏò›˛ !ò¡¨!ú!Öì˛ !Ó°ÏÎ˚=!úˆÏì˛Á ¢¡ø!ì˛ ˆîÎ˚ÈÙÙÙÈ
1V ˆÎy܃ ~ÓÇ £zFä%ÈÑ˛ ˆÓ¢Ó˚Ñ˛y!Ó˚ ¢Çfl˛iy=!ú !â˛!£´ì˛ Ñ˛ˆÏÓ˚ xÌ≈õs˛fÑ˛ Ñ˛ì,≈˛Ñ˛ xò%õ!ì˛
ˆîÓyÓ˚ ˛ôÓ˚ GSTN-SPV ò!ÌÓk˛Ñ˛Ó˚ˆÏíÓ˚ xyˆÏÜ ~ˆÏì˛ !Ó!òˆÏÎ˚yÜ Ñ˛Ó˚y–
2V SPVÈÙÈÓ˚ v˛z˛ôÓ˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fí ˆÓyˆÏv≈˛Ó˚ ܇˛ò!â˛eñ Special
Resolution and Shareholders â%˛!_´ ¢Ó˚Ñ˛y!Ó˚ xy!ïÑ˛y!Ó˚Ñ˛ˆÏîÓ˚ ˆv˛˛ô%ˆÏ›˛üˆÏò
˛ôy‡˛yˆÏòy ~ÓÇ GSTN-SPV ~ÓÇ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ õˆÏïƒ â%˛!_´Ó˚ myÓ˚y !ò!ÿ˛ì˛ Ñ˛Ó˚y
£ˆÏÓ–
3V GSTN-SPVÈÙÈÓ˚ ˛ô!Ó˚â˛yÓ˚úÑ˛õ[˛ú#ˆÏì˛ ˆâ˛yj ãò !v˛ˆÏÓ˚QÓ˚ ÌyÑ˛ˆÏÓò ÎyÓ˚ 3 ãò
ˆÑ˛w ˆÌˆÏÑ˛ñ˛ 3 ãò Ó˚yムˆÌˆÏÑ˛ñ ˆÓyˆÏv≈˛Ó˚ ˆâ˛Î˚yÓ˚õƒyò ˆÑ˛w Á Ó˚yãƒ=!úÓ˚
154
¢¡ø!ì˛ xò%¢yˆÏÓ˚ !òÓ≈y!â˛ì˛ £ˆÏÓòñ 3 ãò !v˛ˆÏÓ˚QÓ˚ ˆÓ¢Ó˚Ñ˛y!Ó˚ xÇü#îyÓ˚# ˆÌˆÏÑ˛ñ
˛ 3 ãò !v˛ˆÏÓ˚QÓ˚ !ÓÖƒyì˛ Óƒ!_´cˆÏîÓ˚ õˆÏïƒ ˆÌˆÏÑ˛ Á˛ GSTN-SPVÈÙÈÓ˚˛ CEO
~Ñ˛!›˛ õ%_´ !òÓ≈yâ˛ò# ≤Ã!e´Î˚yÓ˚ õyÏõ !òÓ≈y!â˛ì˛ £ˆÏÓò–
4V ˆÑ˛ÔüúÜì˛ !òÎ˚s˛fˆÏíÓ˚ v˛zˆÏjˆÏüƒ ~ÓÇ ≤ÈÏÎ˚yãò#Î˚ x!¶˛K˛ì˛y ¢Ó˚ÓÓ˚yˆÏ£Ó˚ ãòƒ
¢Ó˚Ñ˛y!Ó˚ xy!ïÑ˛y!Ó˚ˆÏÑ˛Ó˚y ÎyˆÏì˛ ˆv˛˛ô%ˆÏ›˛üˆÏòÓ˚ õyÏõ GSTN-SPVÙÈˆì˛ ˆÎyÜ
!îˆÏì˛ ˛ôyˆÏÓ˚ò ˆ¢£zãòƒ Óì≈˛õyò !òÎ˚õ=!ú !ü!Ìú Ñ˛Ó˚y–
5V GSTN-SPV ~Ñ˛!›˛ fl˛∫Î˚Ç¢¡ô)í≈ ˆÓ˚!¶˛!òv˛z õˆÏv˛ú £ˆÏÓñ ˆÎÖyˆÏò Ñ˛Ó˚îyì˛y
ÓƒÓ£yÓ˚Ñ˛yÓ˚#Ó˚ ˆÌˆÏÑ˛ ~ÓÇ ˛ô!Ó˚ˆÏ°ÏÓy ÓƒÓ£yÓ˚Ñ˛yÓ˚# Ñ˛Ó˚Ñ˛ì,≈˛˛ôˆÏ«˛Ó˚ ˆÌˆÏÑ˛ â˛yã≈
xyîyÎ˚ Ñ˛Ó˚y ÎyˆÏÓ–
6V GSTN-SPV ãyì˛#Î˚ hfl˛ˆÏÓ˚ ¢Ç£ì˛ Ó˚*ˆÏ˛ô ˛ôˆÏÓ˚y«˛ Ñ˛Ó˚ÈÙÈ¢Çe´yhs˛ ¢õhfl˛ ≤Ãüy¢!òÑ˛
˛ô!Ó˚ˆÏ°ÏÓy ˆîÁÎ˚yÓ˚ ~Ñ˛õye ¢Çfl˛iy Ó˚*ˆÏ˛ô !ÓˆÏÓ!â˛ì˛ £ˆÏÓ– ˆ¢£zãòƒ ˆÑ˛yòÁ ¢Çfl˛iy
~£z ~Ñ˛£z ïÓ˚ˆÏòÓ˚ ˛ô!Ó˚ˆÏ°ÏÓy !îˆÏì˛ v˛zˆÏîƒyÜ# £ˆÏú ì˛yˆÏÑ˛ GSTN-SPVÈÙÈÓ˚ ¢yˆÏÌ
ˆÎyÜyˆÏÎyÜ Ñ˛ˆÏÓ˚ ÓƒÓfl˛iy !òˆÏì˛ £ˆÏÓ–
7V ܇˛ˆÏòÓ˚ ˛ôÓ˚ !ì˛ò ÓäȈÏÓ˚Ó˚ ãòƒ SPVÈÙÈÓ˚ ≤ÃyÌ!õÑ˛ ÖÓ˚ⲠÁ ˛ô!Ó˚â˛yúòyÓ˚ ãòƒ
¢Ó˚Ñ˛yÓ˚ ~Ñ˛Ñ˛yú#ò 315 ˆÑ˛y!›˛ ›˛yÑ˛yÓ˚ xò%îyò ˆîˆÏÓ–
Ñ˛ƒy!ÓˆÏò›˛ !¢k˛yhs˛ ˆõˆÏò GSTNÈÙÈˆÑ˛ ˆÑ˛y¡ôy!ò xy£zˆÏòÓ˚ ïyÓ˚y 25 xò%ÎyÎ˚# ~Ñ˛!›˛
xÈÙÈúy¶˛ãòÑ˛ ˆÓ¢Ó˚Ñ˛y!Ó˚ v˛zˆÏîƒyÜ Ó˚*ˆÏ˛ô ò!ÌÓk˛ Ñ˛Ó˚y £ˆÏÎ˚ˆÏäÈ ÎyÓ˚ xÇü#îy!Ó˚ˆÏcÓ˚ äÈ!Ó !òˆÏâ˛
ˆîÁÎ˚y £úÈÙÙÙÈ
ˆÑ˛w#Î˚ ¢Ó˚Ñ˛yÓ˚
24.5 üì˛yÇü
Ó˚yム¢Ó˚Ñ˛yÓ˚
24.5 üì˛yÇü
~£zâ˛!v˛~ö˛!¢
10 üì˛yÇü
~£zâ˛!v˛~ö˛!¢ ÓƒyB˛
10 üì˛yÇü
xy£z!¢xy£z!¢xy£z ÓƒyB˛
10 üì˛yÇü
NSE Strategic Investment Co
10 üì˛yÇü
LIC Housing Finance Ltd.
11 üì˛yÇü
Óì≈˛õyˆÏò GSTNÈÙÈ~Ó˚ ˆÎ Ó˚*˛ô ì˛y Empowered Committee of State Finance
Ministers ~ÓÇ ˆÑ˛w#Î˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ õˆÏïƒ î#á≈ xyˆÏúyâ˛òyÓ˚ ö˛¢ú–˛
≤Ã3≠ Ñ˛# Ñ˛# ˛ô!Ó˚ˆÏ°ÏÓy !ã~¢!›˛~òÈÙÈ~ ˆîÁÎ˚y £ˆÏÓ⁄
155
v˛z≠ !ã~¢!›˛~ò ¢yïyÓ˚í !ã~¢!›˛ ˆ˛ôy›≈˛yú õyÏõ !ò¡¨!ú!Öì˛ ˛ô!Ó˚ˆÏ°ÏÓy ≤Ãîyò Ñ˛Ó˚ˆÏÓÈÙÙÙÈ
Ñ˛V ˆÓ˚!ãˆÏfl˛T…üò S!Óîƒõyò Ñ˛Ó˚îyì˛yˆÏîÓ˚ õyfi›˛yÓ˚ õy£zˆÏ@˘Ãüò ~ÓÇ ˛ôƒyò !¶˛!_Ñ˛
ˆÓ˚!ãˆÏfl˛T…üò ò¡∫Ó˚ £z¢%ƒ ¢£Vó
ÖV ˆ˛ôˆÏõr›˛ ˆÜ›˛ÁˆÏÎ˚ Á Óƒy!B˛Ç !¢ˆÏfi›˛ˆÏõÓ˚ ¢yˆÏÌ £z!r›˛ˆÏ@˘Ãüò ¢£ ˆ˛ôˆÏõr›˛
ÓƒÓfl˛iy˛ôòyó
ÜV !Ó˚›˛yò≈ ö˛y£z!úÇ ~ÓÇ ≤Ã!e´Î˚yÑ˛Ó˚íó
áV Ñ˛Ó˚îyì˛yˆÏîÓ˚ xƒyÑ˛yv˛zr›˛ ˛ô!Ó˚â˛yúòyñ !ÓK˛!Æñ ì˛Ìƒ ~ÓÇ xÓfl˛iy ›˛∆ƒy!Ñ˛Ç !Ó°ÏÎ˚Ñ˛
ÓƒÓfl˛iy˛ôòyó
àV ›˛ƒy: Ñ˛ì≈,˛˛ôˆÏ«˛Ó˚ xƒyÑ˛yv˛zr›˛ ˛~ÓÇ ˆúãyÓ˚ ÓƒÓfl˛iy˛ôòyó
â˛V Ó˚yムÁ ˆÑ˛ˆÏwÓ˚ õˆÏïƒ ÓˆÏ®yÓhfl˛ Óy !ò‹ô!_Ó˚ Üíòy Sxy£z!ã~¢!›˛ ӈϮyÓhfl˛
¢£Vó xy£z!ã~¢!›˛ÈÙÈÓ˚ ãòƒ !Ñœ˛Î˚y!Ó˚Ç £yv˛z¢ó
äÈV xyõîy!òÓ˚ v˛z˛ôÓ˚ !ã~¢!›˛ÈÙÈÓ˚ ≤Ã!e´Î˚yÑ˛Ó˚í Á ¢yõO¢ƒ Îyâ˛y£zó Ñ˛yfi›˛õ¢ÈÙÈ~Ó˚
£z!v˛£z !¢ˆÏfi›˛ˆÏõÓ˚ ¢yˆÏÌ !ã~¢!›˛ÈÙÈÓ˚ ¢Ç£!ì˛ó
ãV ~õxy£z~¢ ÙÙ ≤ÈÏÎ˚yãò !¶˛!_Ñ˛ ì˛Ìƒ ~ÓÇ ÓƒÓ¢y!Î˚Ñ˛ ì˛ÌƒÈÙÈv˛z˛ôyîyò ≤Ãîyò
Ñ˛Ó˚yó ~ÓÇ
G˛V ¢yïyÓ˚í !ã~¢!›˛ ˆ˛ôy›≈˛yú ~ÓÇ Ñ˛Ó˚ ≤Ãüy¢ò !¢ˆÏfi›˛ˆÏõÓ˚ õˆÏïƒ £zr›˛yÓ˚ˆÏö˛ˆÏ¢Ó˚
Ó˚«˛íyˆÏÓ«˛íó
~åV ¢Ç!Ÿ’‹T ¢Ñ˛ˆÏúÓ˚ ≤Ã!ü«˛í ≤Ãîyòó
›˛V Ñ˛Ó˚ Ñ˛ì,≈˛˛ô«˛ˆÏÑ˛ !ӈϟ’°ÏíydÑ˛ ~ÓÇ ÓƒÓ¢y!Î˚Ñ˛ ì˛ÌƒÈÙÈv˛z˛ôyîyò ≤Ãîyò Ñ˛Ó˚yó ~ÓÇ
‡˛V ܈ÏÓ°Ïíy â˛yúyˆÏòyñ ¢ˆÏÓ≈y_õ Ñ˛yÎ≈y¶˛ƒyˆÏ¢Ó˚ xò%ü#úò ~ÓÇ ¢Ç!Ÿ’‹TãˆÏòÓ˚
≤Ã!ü«˛í–
≤Ã4≠ !ã~¢!›˛~ò ~ÓÇ Ó˚yãƒ/!¢!Ó£z!¢ÈÙÈÓ˚ õˆÏïƒ £zr›˛yÓ˚ˆÏö˛ˆÏ¢Ó˚ !¢ˆÏfi›˛õ Ñ˛#⁄
v˛z≠ !ã~¢!›˛ÈÙȈì˛ñ ÎÖò Ñ˛Ó˚îyì˛yÓ˚ ˆÓ˚!ãˆÏfl˛T…üˆÏòÓ˚ xyˆÏÓîòñ £zò¶˛ˆÏÎ˚¢ xy˛ôˆÏúy!v˛Çñ !Ó˚›˛yò≈
ö˛y£z!úÇñ ›˛ƒy: ≤ÃîyˆÏòÓ˚ õˆÏì˛y ˆÑ˛w#Î˚ ˛ô!Ó˚ˆÏ°ÏÓy !ã~¢!›˛ !¢ˆÏfi›˛õ ˆîÖyˆÏüyòy Ñ˛Ó˚ˆÏÓñ
¢õhfl˛ ¢Ç!Ó!ïÓk˛ Ñ˛yÎ≈yÓú# SˆÎõò ˆÓ˚!ãˆÏfl˛T…üˆÏòÓ˚ xò%ˆÏõyîòñ !Ó˚›˛yò≈ õ)úƒyÎ˚òñ ì˛îhs˘˛
˛ô!Ó˚â˛yúò ~ÓÇ x!v˛›˛V ˆÑ˛w Á Ó˚yム¢Ó˚Ñ˛yÓ˚=!úÓ˚ Ñ˛Ó˚ Ñ˛ì,≈˛˛ô«˛ Ñ˛Ó˚ˆÏÓò–
¢%ì˛Ó˚yÇñ ¢¡ø%Ö≤ÃyˆÏhs˛Ó˚ îy!Î˚ˆÏc ÌyÑ˛ˆÏÓ !ã~¢!›˛~òñ xyÓ˚ ˛ôÿ˛yÍ≤ÃyˆÏhs˛Ó˚ õ!v˛v˛zú Ó˚yãƒ
~ÓÇ ˆÑ˛w#Î˚ ¢Ó˚Ñ˛yˆÏÓ˚Ó˚ myÓ˚y ܈Ïv˛¸ ˆì˛yúy £ˆÏÓ– ì˛ˆÏÓ 24!›˛ Ó˚yムSõˆÏv˛ú 2 Ó˚yãƒV
156
ì˛yˆÏîÓ˚ ˛ôÿ˛yÍ≤ÃyˆÏhs˘˛Ó˚ õ!v˛v˛zú ˜ì˛!Ó˚Ó˚ îy!Î˚c !ã~¢!›˛~òÈÙÈˆÑ˛£z !îˆÏÎ˚ˆÏäÈ– !¢!Ó£z!¢ ~ÓÇ
Óy!Ñ˛ Ó˚yãƒ=!ú SõˆÏv˛ú 1 Ó˚yãƒV ì˛yˆÏîÓ˚ ˛ôÿ˛yÍ≤ÃyˆÏhs˛Ó˚ õ!v˛v˛zú ˜ì˛!Ó˚ Á â˛yúòyÓ˚ îy!Î˚c
!òˆÏãˆÏîÓ˚ Ñ˛yˆÏäÈ£z ˆÓ˚ˆÏÖˆÏäÈ–
≤Ã5≠ ˆÓ˚!ãˆÏfl˛T…üˆÏò !ã~¢!›˛~òÈÙÈ~Ó˚ ¶)˛!õÑ˛y Ñ˛# £ˆÏÓ⁄
v˛z≠ ˆÓ˚!ãˆÏfl˛T…üˆÏòÓ˚ ãòƒ xyˆÏÓîò !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú xòúy£zò ˜ì˛!Ó˚ Ñ˛Ó˚y £ˆÏÓ–
˛ôƒyòñ ÓƒÓ¢yÓ˚ ¢Ç!Óïyòñ xyïyÓ˚ñ CIN/DIN £zì˛ƒy!î SˆÎõò ≤ÈÏÎyãƒV !Ñ˛ä%È ò)ƒòì˛õ
≤ÈÏÎ˚yãò#Î˚ ì˛ÌƒÈÙÈ¢Ç!Ÿ’‹T ¢Çfl˛iyÓ˚ ¢ˆÏD S!¢!Ó!v˛!›˛ñ £zv˛zxy£z!v˛ñ ~õ!¢~ £zì˛ƒy!îV xòúy£zò
Îyâ˛y£z Ñ˛Ó˚y £ˆÏÓ–
≤Ã6≠ !ã~¢!›˛~òÈÙÈ~ £zòˆÏö˛y!¢ˆÏ¢Ó˚ ¶)˛!õÑ˛y Ñ˛#⁄
v˛z≠ !ã~¢!›˛~ò £zòˆÏö˛y!¢¢ÈÙÈˆÑ˛ ÎyÓì˛#Î˚ xƒy!≤’ˆÏÑ˛üò ¢Å˛ÁÎ˚ƒyÓ˚ñ ¢Ó˚Oyõñ ˛ô!Ó˚Ñ˛y‡˛yˆÏõy
¢£ !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ òÑ˛üyñ v˛zߨÎ˚ò Á ≤ÈÏÎ˚yˆÏÜÓ˚ ãòƒ ~Ñ˛!›˛ ~Ñ˛Ñ˛ õƒyˆÏòãv˛ ¢y!¶≈˛¢
ˆ≤Ãy¶˛y£zv˛yÓ˚ (MSP) !£ˆÏ¢ˆÏÓ !òˆÏÎ˚yÜ Ñ˛Ó˚ˆÏäÈ– !ã~¢!›˛ÈÙÈÓ˚ ãß√ú@¿ ˆÌˆÏÑ˛ ˛ô§yⲠÓäÈÓ˚ ˛ôÎ≈hs˛
~§Ó˚y£z ì˛yÓ˚ â˛yúòy Á ˆîÖ¶˛yú Ñ˛Ó˚ˆÏÓò–
≤Ã7≠ !ã~¢!›˛ ¢yïyÓ˚í ˆ˛ôy›≈˛yúÈÙÈ~Ó˚ ˆõÔ!úÑ˛ ˜Ó!ü‹Tƒ Ñ˛# Ñ˛#⁄
v˛z≠ !ã~¢!›˛ ¢yïyÓ˚í ˆ˛ôy›≈˛yú £zr›˛yÓ˚ˆÏòˆÏ›˛Ó˚ õyÏõ ú¶˛ƒ £ˆÏÓ SÑ˛Ó˚îyì˛y ~ÓÇ ì§˛yˆÏîÓ˚
â˛y›≈˛yv≈˛ xƒyÑ˛yv˛zr›˛ƒyr›˛/Ñ˛Ó˚ v˛z˛ôˆÏî‹Ty ≤Ãõ%Ö myÓ˚yV ~ÓÇ Ñ˛Ó˚ Ñ˛õ≈Ñ˛ì≈˛y ≤Ãõ%ˆÏÖÓ˚ Ñ˛yˆÏäÈ
£zr›˛yÓ˚ˆÏò›˛ÈÙÈ~Ó˚ õyÏõ ú¶˛ƒ £ˆÏÓ– ¢õhfl˛ !ã~¢!›˛ÈÙÈ¢Çe´yhs˛ ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ ãòƒ ~!›˛ ~Ñ˛Ñ˛
¢yïyÓ˚í ˆ˛ôy›≈˛yú £ˆÏÓ– v˛zîy£Ó˚í ÙÙÙ
1V Ñ˛Ó˚îyì˛yˆÏîÓ˚ ˆÓ˚!ãˆÏfl˛T…üò Sòì%˛òñ ¢yˆÏÓ˚u˛yÓ˚ñ Óy!ì˛úÑ˛Ó˚í £zì˛ƒy!îVñ
2V £zò¶˛ˆÏÎ˚¢ xy˛ôˆÏúyv˛ñ ˆe´ì˛yÓ˚ e´ˆÏÎ˚Ó˚ ˆÓ˚!ãfi›˛yˆÏÓ˚Ó˚ fl˛∫Î˚Ç!e´Î˚ Ö¢v˛¸y ˜ì˛!Ó˚ñ
˛ôÎ≈yÎ˚e´!õÑ˛ !ã~¢!›˛ !Ó˚›˛yò≈ îy!Öúñ
3V Ñ˛Ó˚ ≤Ãîyò Á ÓƒyˆÏB˛Ó˚ ¢Ç£!ì˛ñ
4V xy£z!›˛!¢ Á Ñ˛ƒyü ˆúãyÓ˚ Á úyÎ˚y!Ó!ú!›˛ ˆúãyÓ˚ñ
5V Ñ˛Ó˚îyì˛yñ Ñ˛Ó˚ Ñ˛ì,≈˛˛ô«˛ Á xòƒyòƒ ¢Ç!Ÿ’‹TãˆÏòÓ˚ ãòƒ ~õxy£z~¢ !Ó˚ˆÏ˛ôy›≈˛ñ
157
6V Ñ˛Ó˚ Ñ˛õ≈Ñ˛ì≈˛yˆÏîÓ˚ ãòƒ !ӈϟ’°ÏíydÑ˛ ~ÓÇ ÓƒÓ¢y!Î˚Ñ˛ ì˛ÌƒÈÙÈv˛z˛ôyîyò–
≤Ã8 ≠ !ã~¢!›˛~ò £zˆÏÑ˛y!¢ˆÏfi›˛ˆÏõÓ˚ ïyÓ˚íy!›˛ Ñ˛#⁄
v˛z≠ ~Ñ˛!›˛ ¢yïyÓ˚í !ã~¢!›˛ !¢ˆÏfi›˛õ ¢õhfl˛ Ó˚yãƒ/ˆÑ˛wüy!¢ì˛ xM˛ÈˆÏúÓ˚ Óy!íãƒ Ñ˛Ó˚
!Ó¶˛yÜñ ˆÑ˛w#Î˚ Ñ˛Ó˚ ≤Ãüy¢òñ Ñ˛Ó˚îyì˛yñ ÓƒyB˛ xyÓ˚ xòƒyòƒ ¢Ç!Ÿ’‹TãˆÏòÓ˚ õˆÏïƒ ˆÎyÜyˆÏÎyÜ
܈Ïv˛¸ ì%˛úˆÏÓ– ~£z £zˆÏÑ˛y!¢ˆÏfi›˛ˆÏõ ¢Ñ˛ˆÏú£z ÌyÑ˛ˆÏÓò ÙÙÙ Ñ˛Ó˚îyì˛yñ Ñ˛Ó˚ ˆ˛ôüyîyÓ˚ñ Ñ˛Ó˚
xy!ïÑ˛y!Ó˚Ñ˛ñ !ã~¢!›˛ ˆ˛ôy›≈˛yúñ ÓƒyB˛ñ !£¢yÓÓ˚«˛Ñ˛ Ñ˛ì,≈˛˛ô«˛–
≤Ã9 ≠ !ã~¢!˛ô (GST Suvidha Provider) Ñ˛#⁄
v˛z≠ !ã~¢!›˛ !¢ˆÏfi›˛õ!›˛ ˜ì˛!Ó˚ Ñ˛Ó˚ˆÏäÈ £zòˆÏö˛y!¢¢ÈÙÙÙÈ ì˛yÓ˚y£z ~Ó˚ ÓƒÓfl˛iy˛ôÑ˛ ˛ô!Ó˚ˆÏ°ÏÓy îyì˛y
(MSP)– ~£z Ñ˛yˆÏãÓ˚ õˆÏïƒ xyˆÏäÈ !ã~¢!›˛Ó˚ ˆÑ˛w#Î˚ ÓƒÓfl˛iyÓ˚ ܇˛òñ ≤ÈÏÎ˚yãò#Î˚
ì˛Ìƒ≤ÃÎ%!_´Üì˛ ˛ô!Ó˚Ñ˛y‡˛yˆÏõyÓ˚ ÓƒÓfl˛iy˛ôòy Á xyÜyõ# ˛ô§yⲠÓäÈÓ˚ ~£z !¢ˆÏfi›˛õ!›˛ â˛yúyˆÏòy–
≤Ãhfl˛y!Óì˛ !ã~¢!›˛ÈÙÈˆì˛ Ñ˛Ó˚îyì˛yÓ˚y ¢õhfl˛ Ñ˛yã£z Ñ˛Ó˚ˆÏÓò ˜Óî%ƒ!ì˛ò õyÏõ– ~Ó˚ ãòƒñ
Ñ˛Ó˚îyì˛yˆÏîÓ˚ !Ñ˛ä%È £y!ì˛Î˚yˆÏÓ˚Ó˚ ≤ÈÏÎ˚yãò £ˆÏÓ– v˛zîy£Ó˚í ÙÙÙ £zò¶˛ˆÏÎ˚ˆÏ¢Ó˚ ì˛ˆÏ̃Ó˚
xy˛ôˆÏúy!v˛Çñ xy£z!›˛!¢Ó˚ õƒy!â˛Ç ˛ôy!›≈˛ÈÙÈ!˛ôä%È ˆúãyÓ˚ ˜ì˛!Ó˚ñ !Ó˚›˛yò≈ÈÙÈ~Ó˚ xy˛ôˆÏúy!v˛Ç
Ñ˛Ó˚≤Ãîyòñ !v˛!ã›˛yú fl˛∫y«˛Ó˚ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ ~£z ¢Ó ò!ÌÓ˚ ≤Ãì˛ƒÎ˚ò £zì˛ƒy!î–
!ã~¢!›˛ !¢ˆÏfi›˛ˆÏõ ˆ˛ô§ÔäȈÏòyÓ˚ ãòƒ Ñ˛Ó˚îyì˛yˆÏîÓ˚ Ñ˛yˆÏäÈ ~Ñ˛!›˛ !ã ›%˛ !Ó ˆ˛ôy›≈˛yú ÌyÑ˛ˆÏÓ–
ì˛ˆÏÓ !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚yÓ˚ ãòƒ ~›˛y£z ~Ñ˛õye ˛ôs˛iy òÎ˚– Ñ˛Ó˚îyì˛y
òyòy Ìyv≈˛˛ôy!›≈˛ xƒy!≤’ˆÏÑ˛üò ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚Á !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏì˛
˛ôyÓ˚ˆÏÓò– ~=!ú ˆv˛fl˛Ò›˛˛ôñ ˆõyÓy£zú Óy xòƒ ˆÑ˛yòÁ ˆÎyÜyˆÏÎyÜ õyïƒõ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚
£ˆÏì˛ ˛ôyˆÏÓ˚– ~£z xƒy!≤’ˆÏÑ˛üò=!ú ¢%Ó˚!«˛ì˛ !ã~¢!›˛ !¢ˆÏfi›˛õ ~!˛ôxy£zÈÙÈ~Ó˚ õyÏõ ~£z
ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏÓ– ~£z ¢õhfl˛ Ìyv≈˛˛ôy!›≈˛ ˛ô!Ó˚ˆÏ°ÏÓyîyì˛yˆÏîÓ˚ ~Ñ˛!›˛ ¢yïyÓ˚í òyõ ˆîÁÎ˚y
£ˆÏÎ˚ˆÏäÈ ÙÙÙ !ã~¢!›˛ ¢%!Óïy ≤ÃîyòÑ˛yÓ˚# Óy !ã~¢!˛ô–
Ñ˛Ó˚îyì˛yÓ˚y !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏÓò !ã~¢!›˛ !¢ˆÏfi›˛õ ˆ˛ôy›≈˛yˆÏúÓ˚
õyÏõ xÌÓy òyòyò xƒy!≤’ˆÏÑ˛üˆÏòÓ˚ õyÏõ ú¶˛ƒ !ã~¢!˛ô £zˆÏÑ˛y!¢ˆÏfi›˛ˆÏõÓ˚ õyÏõ–
~Ó˚ myÓ˚y ˆÓ˚!ãˆÏfl˛T…üòñ Ñ˛Ó˚≤Ãîyòñ !Ó˚›˛yò≈ îy!Öú Á òyòyò ì˛ˆÏ̃Ó˚ xyîyò≤Ãîyò ¢Ω˛Ó £ˆÏÓ–
!ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ~!˛ôxy£z ÓƒÓ£yÓ˚Ñ˛yÓ˚# ¢Çfl˛iy !£¢yˆÏÓ !ã~¢!˛ô=!ú Ñ˛yã Ñ˛Ó˚ˆÏÓ
xyÓ˚ Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒ !ÓÑ˛“ ˆÎyÜyˆÏÎyÜ õyïƒõ !£¢yˆÏÓ òyòyò xƒy!≤’ˆÏÑ˛üò xyÓ˚
ÁˆÏÎ˚ÓˆÏ˛ôy›≈˛yú ܈Ïv˛¸ ì%˛úˆÏÓ–
158
≤Ã10≠ !ã~¢!›˛ ¢%!Óïy ≤ÃîyòÑ˛yÓ˚#ˆÏîÓ˚ ¶)˛!õÑ˛y Ñ˛# £ˆÏÓ⁄
v˛z≠ !ã~¢!˛ôˆÏîÓ˚ ˜ì˛!Ó˚ Ñ˛Ó˚y xƒy˛ô¢ ¢%Ó˚!«˛ì˛ !ã~¢!›˛ !¢ˆÏfi›˛õ ~!˛ôxy£zÈÙÈ~Ó˚ õyÏõ
!ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢ˆÏD ˆÎyÜyˆÏÎyÜ Ñ˛Ó˚ˆÏÓ– !ã~¢!˛ôˆÏîÓ˚ !Ñ˛ä%È Ñ˛yã ÙÙÙ
● Ñ˛Ó˚îyì˛yñ !›˛xyÓ˚!˛ôÈÙȈîÓ˚ ãòƒ !Ó!¶˛ß¨ xƒy˛ô¢/£zr›˛yÓ˚ˆÏö˛¢ ≤Ãlfl˛ì˛ Ñ˛Ó˚yó
● Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒ xyÓ˚Á òyòy õ)úƒÎ%_´ ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ ÓƒÓfl˛iy Ñ˛Ó˚y–
¢%ì˛Ó˚yÇ î%£z îö˛y ˆÎyÜyˆÏÎyˆÏÜÓ˚ ÓƒÓfl˛iy ÌyÑ˛ˆÏäÈ ÙÙÙÈ ~Ñ˛!›˛ xƒy˛ô ÓƒÓ£yÓ˚Ñ˛yÓ˚# Á
!ã~¢!˛ôÈÙÈÓ˚ õˆÏïƒñ xòƒ!›˛ !ã~¢!˛ô Á !ã~¢!›˛ ÓƒÓfl˛iyÓ˚ õˆÏ
≤Ã11≠ !ã~¢!˛ô ÓƒÓ£yˆÏÓ˚ Ñ˛Ó˚îyì˛yÓ˚ ¢%!Óïy=!ú Ñ˛#⁄
v˛z≠ !ã~¢!˛ô Ñ˛Ó˚ !£¢yˆÏÓÓ˚ ¢Å˛ÁÎ˚ƒyˆÏÓ˚Ó˚ õyÏõ Ñ˛Ó˚îyì˛yˆÏÑ˛ ≤Ãâ%˛Ó˚ Ñ˛Ó˚ÈÙÈ¢Çe´yhs˛
¢£ˆÏÎy!Üì˛y Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– Î!î ì§˛yÓ˚y £zò¶˛ˆÏÎ˚¢ Á !Ó˚›˛yˆÏò≈Ó˚ xy˛ôˆÏúy!v˛ÇÈÙÈ~Ó˚ ¢yˆÏÌ
¢yˆÏÌ ì˛yˆÏîÓ˚ ¢yõO¢ƒ !òí≈ˆÏÎ˚Ó˚ Ñ˛yã!›˛ Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ò ì˛ˆÏÓ Ñ˛Ó˚îyì˛yÓ˚ Óv˛¸£z ¢%!Óïy £Î˚–
!ã~¢!›˛ ˆ˛ôy›≈˛yˆÏúÓ˚ £zr›˛yÓ˚ˆÏö˛¢ xyÓ˚ ˜Ó!ü‹Tƒ=!ú ¢õhfl˛ Ñ˛Ó˚îyì˛yÓ˚ ãòƒ£z ~Ñ˛£zÓ˚Ñ˛õ £ˆÏÓñ
ì˛yˆÏîÓ˚ ¢yã¢IyÁ £ˆÏÓ ¢Ó˚ú Á ¢yïyÓ˚í– xòƒ!îˆÏÑ˛ !Ó!¶˛ß¨ ÓƒÓ£yÓ˚Ñ˛yÓ˚#Ó˚ SˆÎõò Ó,£Í
Ñ˛Ó˚îyì˛y ΧyˆÏîÓ˚ xy!Ì≈Ñ˛ ÓƒÓfl˛iy!›˛ ¢¡ô)í≈£z fl˛∫Î˚Ç!e´Î˚ñ «%˛o Á õyG˛y!Ó˚ v˛zˆÏîƒyÜñ ΧyˆÏîÓ˚
ÓƒÓfl˛iy xï≈ÈÙÈfl˛∫Î˚Ç!e´Î˚ñ Óy «%˛o v˛zˆÏîƒyÜ Î§yˆÏîÓ˚ ˆÑ˛yòÁ fl˛∫Î˚Ç!e´Î˚ ÓƒÓfl˛iy£z ˆò£zV â˛y!£îy
xò%ÎyÎ˚#ñ !ã~¢!˛ô=!ú xyÓ˚Á ¢õ,k˛ £zr›˛yÓ˚ˆÏö˛¢ ÓyòyˆÏÓ ÙÙÙ ~›˛y£z xyüy Ñ˛Ó˚y ÎyÎ˚– xyÓ˚
!òì˛yhs˛ xyÑ˛yˆÏÓ˚Ó˚ !Óâ˛yˆÏÓ˚£zñ !ã~¢!›˛ ˆ˛ôy›≈˛yú ˆÎ !ã~¢!˛ôˆÏîÓ˚ ˆ˛ôü Ñ˛Ó˚y £zr›˛yÓ˚ˆÏö˛ˆÏ¢Ó˚
õˆÏì˛y xì˛Öy!ò ⲛ˛˛ôˆÏ›˛ £ˆÏì˛ ˛ôyÓ˚ˆÏÓ òy ì˛y Óúy£z Óy˝úƒ–
≤Ãâ˛!úì˛ ¢Å˛ÁÎ˚ƒyˆÏÓ˚£z !ã~¢!›˛ÈÙÈ¢Çe´yhs˛ ¢%!Óïy ˆÎyÜ Ñ˛ˆÏÓ˚ !ã~¢!˛ô=!ú
xƒy!≤’ˆÏÑ˛üò ÓyòyˆÏì˛ ˛ôyˆÏÓ˚– xyÓyÓ˚ ˆäÈy›˛ xyÓ˚ õyG˛y!Ó˚ v˛zˆÏîƒyÜ=!úÓ˚ ãòƒñ Óy «%˛o
Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒñ ì˛yÓ˚y ¢Ó≈yD#ò ¢õyïyˆÏòÓ˚ ÓƒÓfl˛iy Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚– v˛zîy£Ó˚íñ ~Ñ˛!›˛
xö˛úy£zò £zv˛z!›˛!ú!›˛ ÙÙÙ ˆfl˛±v˛!üˆÏ›˛Ó˚ õˆÏì˛y ÙÙÙ ˆÎÖyˆÏò Ñ˛Ó˚îyì˛y ì§˛yÓ˚ £zò¶˛ˆÏÎ˚ˆÏ¢Ó˚
Ö%§!›˛òy!›˛ ¶˛ˆÏÓ˚ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú !ÓˆÏÓâ˛òyÓ˚ ãòƒ xy˛ôˆÏúyv˛ Ñ˛ˆÏÓ˚ !îˆÏì˛ ˛ôyÓ˚ˆÏÓò–
~Ñ˛£z¶˛yˆÏÓ !ã~¢!˛ô ~Ñ˛ãò Ñ˛Ó˚ÈÙÈ˛ôÓ˚yõü≈îyì˛yÓ˚ ãòƒ ì§˛yÓ˚ ¢õhfl˛ õˆÏE˛ˆÏúÓ˚ ì˛y!úÑ˛y
v˛ƒyüˆÏÓyˆÏv≈˛ ≤Ãîü≈ò Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ Á ˆÎ ˆÑ˛yòÁ !òÓ≈y!â˛ì˛ õˆÏE˛ˆÏúÓ˚ !ӰψÏÎ˚ ÎyÓì˛#Î˚
≤ÈÏÎ˚yãò#Î˚ ÓƒÓfl˛iy/xõ#õyÇ!¢ì˛ ÓƒÓfl˛iyÓ˚ £!îü !îˆÏì˛ ˛ôyˆÏÓ˚–
159
~Ñ˛ãò !ã~¢!˛ô !Ñ˛ä%È â˛õÑ˛≤Ãî/õ)úƒÎ%_´ ˜Ó!ü‹TƒÁ ≤Ãhfl˛yÓ Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ñ Îy ì˛yˆÏÑ˛
xòƒyòƒ !ã~¢!˛ôˆÏîÓ˚ ˆÌˆÏÑ˛ xòòƒ Ñ˛ˆÏÓ˚ ì%˛úˆÏÓ–
ˆîÖ%ò ≠ http://www.gstn.org/ecosystem/faq_questions.php
≤Ã12 ≠ !ã~¢!›˛~ò ˆÎ !ã~¢!›˛ Ñ˛õò ˆ˛ôy›≈˛yˆÏúÓ˚ ≤Ãlfl˛!ì˛ Á ˆîÖ¶˛yˆÏúÓ˚ îy!Î˚c !òˆÏÎ˚ˆÏäÈ
ì˛yˆÏì˛ Ñ˛Ó˚îyì˛yÓ˚ ¶)˛!õÑ˛y Ñ˛# £ˆÏÓ⁄
v˛z≠ !ã~¢!›˛~òÈÙÈ~Ó˚ õyÏõ Ñ˛Ó˚îyì˛y ˆÎ Ñ˛yã=!ú Ñ˛Ó˚ˆÏÓò ì˛yÓ˚ Ñ˛ˆÏÎ˚Ñ˛!›˛ ÙÙÙ
● Ñ˛Ó˚îyì˛yÓ˚ ˆÓ˚!ãˆÏfl˛T…üˆÏòÓ˚ xyˆÏÓîò Á ì§˛yÓ˚ ˆ≤Ãyö˛y£zú Ó˚«˛yó
● Ñ˛Ó˚ñ î[˛ Á ¢%ˆÏîÓ˚ ≤Ãîyòó
● £zò¶˛ˆÏÎ˚¢/Óy!°Ï≈Ñ˛ !Ó˚›˛yˆÏò≈Ó˚ ì˛ˆÏ̃Ó˚ xy˛ôˆÏúv˛ó
● !Ó˚›˛yò≈/›˛ƒy: ˆúãyÓ˚/Ñ˛ƒyüˆÏúãyÓ˚ÈÙÈ~Ó˚ £yú£!Ñ˛Ñ˛ì˛ !Óâ˛yÓ˚–
≤Ã13≠ Ó˚yムÁ ˆÑ˛w#Î˚ ¢Ó˚Ñ˛y!Ó˚ Ñ˛Ó˚ xy!ïÑ˛y!Ó˚Ñ˛ˆÏîÓ˚ ¶)˛!õÑ˛y ~ˆÏ«˛ˆÏe Ñ˛# £ˆÏÓ⁄
v˛z≠ xy!ïÑ˛y!Ó˚Ñ˛Ó˚y !ò¡¨!ú!Öì˛ Ñ˛yÓ˚ˆÏí !ã~¢!›˛~ò ì˛Ìƒ ÓƒyÑ˛~u˛ x!ö˛ˆÏ¢ ÓƒÓ£yÓ˚
Ñ˛Ó˚ˆÓÏ òÈÙÙÙÈ
● Ñ˛Ó˚îyì˛yˆÏîÓ˚ xhs˛¶%≈˛!_´/ˆÓ˚!ãˆÏfl˛T…üˆÏò ¢¡ø!ì˛/xfl˛∫#Ñ˛yÓ˚ó
● Ó˚yãƒ Ñ˛ˆÏÓ˚Ó˚ ≤Ãüy¢ò Sõ)úƒyÎ˚ò/x!v˛›˛/!Ó˚ö˛yu˛/xy!˛ôú/ì˛îhs˛Vó
● ~õxy£z~¢ Á xyÓ˚Á òyòy !ӰψÏÎ˚–
≤Ã14≠ !ã~¢!›˛~ò !Ñ˛ ≤Ã!ì˛!›˛ £zò¶˛ˆÏÎ˚¢ ïyÓ˚yÓ˚ ãòƒ ˆÑ˛yòÁ xòòƒ ˛ô!Ó˚â˛Î˚ S£zv˛z!òÑ˛
xy£zˆÏv˛!r›˛!ö˛ˆÏÑ˛üòV ˆãòyˆÏÓ˚› Ñ˛Ó˚ˆÏÓ⁄
v˛z≠ òyñ !ã~¢!›˛~ò ˆÑ˛yòÁ òì%˛ò ˛ô!Ó˚â˛Î˚ ˆãòyˆÏÓ˚›˛ Ñ˛Ó˚ˆÏÓ òy– ¢Ó˚ÓÓ˚y£Ñ˛yÓ˚#Ó˚
!ã~¢!›˛xy£z~òñ £zò¶˛ˆÏÎ˚¢ òÇñ xy!Ì≈Ñ˛ Ó°Ï≈ xyÓ˚ ~£zâ˛~¢~ò/~¢~!¢ ˆÑ˛yv˛ !õˆÏú
≤Ã!ì˛!›˛ ïyÓ˚yˆÏÑ˛£z fl˛∫ì˛s˛f Ñ˛ˆÏÓ˚ ì%˛úˆÏÓ–
≤Ã15≠ £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ !Ñ˛ ≤Ã!ì˛!òÎ˚ì˛ xy˛ôˆÏúyv˛ Ñ˛Ó˚y ÎyˆÏÓ⁄
160
v˛z≠ £§ƒyñ !ã~¢!›˛ ˆ˛ôy›≈˛yú ˆÎˆÏÑ˛yòÁ ¢õˆÏÎ˚£z £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ @˘Ã£í Ñ˛Ó˚ˆÏì˛ ¢«˛õ–
xy˛ôˆÏúyv˛ Îì˛ ì˛yv˛¸yì˛y!v˛¸ Ñ˛ˆÏÓ˚ ˆö˛úy ÎyÎ˚ ì˛ì˛£z ¶˛yˆÏúy ˆÑ˛òòy ì˛yˆÏì˛ @˘Ã£#ì˛yÓ˚ e´Î˚
ˆÓ˚!ãfl˛TyˆÏÓ˚ ì˛y ì˛yv˛¸yì˛y!v˛¸ v˛zˆÏ‡˛ ÎyˆÏÓ ~ÓÇ ì§˛yˆÏÑ˛ ˆ¢›˛y ˆîÖyÓ˚ ¢%ˆÏÎyÜ ˆîˆÏÓ–
≤Ã16≠ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ xy˛ôˆÏúyv˛ Ñ˛Ó˚yÓ˚ ãòƒ ˆÑ˛yòÁ ›%˛ú !Ñ˛
!ã~¢!›˛~òÈÙ~ ÌyÑ˛ˆÏÓ⁄
v˛z≠È £§ƒyñ !ã~¢!›˛~ò Ñ˛Ó˚îyì˛yˆÏîÓ˚ ãòƒ !Óòyõ)ˆÏúƒ ~Ñ˛!›˛ ˆfl˛±v˛!ü›˛ Sõy£zˆÏe´y¢Å˛
~ˆÏ:ˆÏúÓ˚ õˆÏì˛yV ˆÜyˆÏäÈÓ˚ ›%˛ú ¢Ó˚ÓÓ˚y£ Ñ˛Ó˚ˆÏÓ– ~Ó˚ õyÏõ ì§˛yÓ˚y £zò¶˛ˆÏÎ˚¢ ì˛Ìƒ ¢!ߨˆÏÓü
Á xy˛ôˆÏúyv˛ Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓò– ~£z ›%˛ú!›˛ xö˛úy£zòñ £zr›˛yÓ˚ˆÏò›˛ ¢ÇˆÏÎyÜ äÈyv˛¸y£z Ñ˛ˆÏÎ˚Ñ˛ˆÏüy
£zò¶˛ˆÏÎ˚ˆÏ¢Ó˚ ì˛Ìƒ ~ÖyˆÏò ¶˛ˆÏÓ˚ !òˆÏÎ˚ ˛ôˆÏÓ˚ ¢%ˆÏÎyÜõˆÏì˛y ~Ñ˛ ïyE˛yÎ˚ xy˛ôˆÏúyv˛ Ñ˛ˆÏÓ˚
ˆîÁÎ˚y ÎyˆÏÓ–
≤Ã17≠ ˆúãyÓ˚ xyÓ˚ xòƒyòƒ !£¢yÓ Öyì˛y ˆîÖyÓ˚ ãòƒ !ã~¢!›˛~ò ˆÑ˛yòÁ ˆõyÓy£zú
!¶˛!_Ñ˛ xƒy˛ôˆÏ¢Ó˚ ÓƒÓfl˛iy Ñ˛ˆÏÓ˚ˆÏäÈ !Ñ˛⁄
v˛z≠ £§ƒyñ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏúÓ˚ ܇˛ò£z ~õò ˆÎ ì˛y ˆÎˆÏÑ˛yòÁ fl˛øy›≈˛ˆÏö˛yˆÏò ˆîÖy ÎyˆÏÓ– Ñ˛ƒyü
ˆúãyÓ˚ñ úyÎ˚y!Ó!ú!›˛ ˆúãyÓ˚ñ xy£z!›˛!¢ ˆúãyÓ˚ ÙÙÙ ¢Ó£z ˆö˛yˆÏò ˆîÖy ÎyˆÏÓ–
≤Ã18≠ Ñ˛Ó˚ ˆ˛ôüyîyÓ˚ˆÏîÓ˚ ãòƒ !ã~¢!›˛~ò ˛ô,ÌÑ˛ £zv˛zãyÓ˚ xy£z!v˛ xyÓ˚ ˛ôy¢ÁÎ˚yv≈˛ÈÙÈ~Ó˚
ӈϮyÓhfl˛ ˆÓ˚ˆÏÖˆÏäÈ !Ñ˛ñ ÎyˆÏì˛ ì§˛yˆÏîÓ˚ õˆÏE˛úˆÏîÓ˚ £zv˛zãyÓ˚ xy£z!v˛ Á ˛ôy¢ÁÎ˚yv˛≈ ÓƒÓ£yÓ˚
Ñ˛ˆÏÓ˚ Ñ˛yã Ñ˛Ó˚ˆÏì˛ òy £Î˚⁄
v˛z≠ £§ƒyñ ˆ¢£z ÓƒÓfl˛iy !ã~¢!›˛~òÈÙÈ~ xyˆÏäÈ– Ñ˛Ó˚ ˆ˛ôüyîyÓ˚Ó˚y !òˆÏãˆÏîÓ˚ xy£z!v˛ Á
˛ôy¢ÁÎ˚yv≈˛ ÓƒÓ£yÓ˚ Ñ˛ˆÏÓ˚ õˆÏE˛ˆÏúÓ˚ £ˆÏÎ˚ ì§˛yÓ˚ ÎyÓì˛#Î˚ Ñ˛yã£z Ñ˛Ó˚ˆÏì˛ ˛ôyÓ˚ˆÏÓòñ ÷ï% â)˛v˛¸yhs˛
îy!Öú äÈyv˛¸y– ì˛yÓ˚ ãòƒ õˆÏE˛ˆÏúÓ˚ £zÈÙÈ¢y«˛Ó˚ SÁ!›˛!˛ôV Óy !v˛!ã›˛yú fl˛∫y«˛Ó˚ üÇ¢y˛ôˆÏeÓ˚
≤ÈÏÎ˚yãò £ˆÏÓ–
≤Ã19≠ ~£z ÓƒÓfl˛iyÎ˚ñ Ñ˛Ó˚îyì˛y ì§˛yÓ˚ õˆÏòyò#ì˛ Ñ˛Ó˚ÈÙȈ˛ôüyîyÓ˚ˆÏÑ˛ £zˆÏFäÈ Ñ˛Ó˚ˆÏú ˛ô!Ó˚Óì≈˛ò
Ñ˛Ó˚ˆÏì˛ ˛ôyˆÏÓ˚ò !Ñ˛⁄
161
v˛z≠ £§ƒy– !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú ӈϢ£z Ñ˛Ó˚îyì˛y ì§˛yÓ˚ ˛ô%Ó˚ˆÏòy Ñ˛Ó˚ÈÙȈ˛ôüyîyÓ˚ˆÏÑ˛ xÈÙÈ!òÓ≈y!â˛ì˛
Ñ˛ˆÏÓ˚ òì%˛ò Ñ˛yv˛zˆÏÑ˛ îy!Î˚c !îˆÏì˛ ˛ôyÓ˚ˆÏÓò–
≤Ã20≠ ˆÑ˛w#Î˚ v˛zͲôyî ÷ÕÒ Óy ˛ô!Ó˚ˆÏ°ÏÓy Ñ˛Ó˚ Óy Ó˚yム¶˛ƒy›˛ ÓƒÓfl˛iyÎ˚ ˆÎ¢Ó Ñ˛Ó˚îyì˛y
~Öò£z ˆÓ˚!ãfi›˛yv≈˛ñ ì§˛yˆÏîÓ˚ !Ñ˛ !ã~¢!›˛ÈÙÈˆì˛ òì%˛ò Ñ˛ˆÏÓ˚ ˆÓ˚!ãˆÏfl˛T…üò !òˆÏì˛ £ˆÏÓ⁄
v˛z≠ òyñ ˆÎ¢Ó Óì≈˛õyò Ñ˛Ó˚îyì˛yÓ˚ ˛ôƒyò !¢!Ó!v˛!›˛ÈÙÈÓ˚ v˛y›˛yˆÏÓ¢ myÓ˚y ≤Ãì˛ƒ!Î˚ì˛ £ˆÏÎ˚ ˆÜˆÏäÈ
ì§˛yˆÏîÓ˚ òì%˛ò Ñ˛ˆÏÓ˚ xyˆÏÓîò Ñ˛Ó˚ˆÏì˛ £ˆÏÓ òy– !ã~¢!›˛ ˆ˛ôy›≈˛yú ì§˛yˆÏîÓ˚ ˆ≤Ãy!¶˛üòyú
!ã~¢!›˛xy£z~ò ˆîˆÏÓñ ~›˛y äÈÎ˚ õy¢ ˛ôÎ≈hs˘˛ ˜Óï ÌyÑ˛ˆÏÓñ ÙÙÙ ì˛yÓ˚ õˆÏïƒ !ã~¢!›˛
xyˆÏÓîò˛ôˆÏe ˆÎ¢Ó ì˛Ìƒ úyˆÏÜ ì˛y îy!Öú Ñ˛Ó˚ˆÏì˛ £ˆÏÓ– ~£z ì˛Ìƒ≤Ãîyò ¢¡ô)í≈ £ˆÏú
ˆ≤Ãy!¶˛üòyú ˆÓ˚!ãˆÏfl˛T…üò !òÎ˚!õì˛ ˆÓ˚!ãˆÏfl˛T…üˆÏò ˛ô!Ó˚Ó!ì≈˛ì˛ £ˆÏÎ˚ ÎyˆÏÓ– ÎÌyÎÌ
Ñ˛Ó˚ÈÙÈÑ˛ì,≈˛˛ô«˛ ~Ó˚ ¢õÎ˚¢#õyÓ˚ Óƒy˛ôyˆÏÓ˚ xyÓ˚Á !Ñ˛ä%È ãyòyˆÏòyÓ˚ ÌyÑ˛ˆÏú !ÓK˛!Æ ãy!Ó˚
Ñ˛Ó˚ˆÏÓò–
≤Ã21≠ Ñ˛Ó˚îyì˛yˆÏîÓ˚ ¢%!ÓïyˆÏÌ≈ !ã~¢!›˛~ò !Ñ˛ä%È ≤Ã!ü«˛íõ)úÑ˛ !¶˛!v˛Á !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú
≤ÃÑ˛yü Ñ˛Ó˚ˆÏÓ !Ñ˛⁄
v˛z≠ £§ƒyñ !ã~¢!›˛~ò !Ñ˛ä%È Ñ˛!¡ôv˛z›˛yÓ˚ !¶˛!_Ñ˛ ≤Ã!ü«˛ˆÏíÓ˚ v˛z˛ôÑ˛Ó˚í ˜ì˛!Ó˚ Ñ˛Ó˚ˆÏäÈó ~Ó˚ õˆÏïƒ
!ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú ˆÎ¢Ó Ñ˛yã Ñ˛Ó˚ˆÏì˛ £ˆÏÓ ì˛yÓ˚ ≤Ã!ì˛!›˛ ˛ôîˆÏ«˛ˆÏ˛ôÓ˚ !¶˛!v˛Á˛ äÈ!ÓÁ
xD#¶)˛ì˛ £ˆÏÎ˚ˆÏäÈ– !ã~¢!›˛ ˆ˛ôy›≈˛yú xyÓ˚ ¢õhfl˛ Ñ˛Ó˚ Ñ˛ì,≈˛˛ôˆÏ«˛Ó˚ ÁˆÏÎ˚Ó¢y£zˆÏ›˛ ~=!ú !îˆÏÎ˚
ˆîÁÎ˚y £ˆÏÓ–
≤Ã22≠ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú Ñ˛Ó˚îyì˛yˆÏîÓ˚ ˛ôy‡˛yˆÏòy !Ó˚›˛yò≈ Á ˆÓ˚!ãˆÏfi›˛∆üòÈÙÈ¢Çe´yhs˘˛ ì˛Ìƒ !Ñ˛
ˆÜy˛ôò ÌyÑ˛ˆÏÓ⁄
v˛z≠ £§ƒñ !ã~¢!›˛ ˆ˛ôy›≈˛yˆÏú Ñ˛Ó˚îyì˛yˆÏîÓ˚ ¢õhfl˛ Óƒ!_´Üì˛ Á ÓƒÓ¢y!Î˚Ñ˛ ì˛Ìƒ ÎyˆÏì˛ ˆÜy˛ôò
ÌyˆÏÑ˛ñ !ã~¢!›˛~ò ˆ¢£z Óƒy˛ôyˆÏÓ˚ ¢õhfl˛ ≤ÈÏÎ˚yãò#Î˚ ˛ôîˆÏ«˛˛ô !òˆÏFäÈ– ¶)˛!õÑ˛y !¶˛!_Ñ˛
≤ÈÏÓüy!ïÑ˛yÓ˚ !òÎ˚s˛fí (Role Based Access Control Óy RBAC) xyÓ˚ ì˛Ìƒ
xyîyò≤Ãîyò Á ¢ÇÓ˚«˛ˆÏíÓ˚ ¢õÎ˚ Ñ˛Ó˚îyì˛yˆÏîÓ˚ õ)úƒÓyò ì˛ˆÏ̃Ó˚ ¢ÇˆÏÑ˛ì˛#Ñ˛Ó˚í
162
(enrcyption)ÈÙÈ~Ó˚ õyÏõ ~£z ˆÜy˛ôò#Î˚ì˛y Ó˚«˛y Ñ˛Ó˚y £ˆÏÓ– ÷ï% «˛õì˛y≤ÃyÆ
Ñ˛Ó˚ÈÙÈÑ˛ì,≈˛˛ô«˛£z ~£z ì˛Ìƒ ˆîÖˆÏì˛ Á ˛ôv˛¸ˆÏì˛ ˛ôyÓ˚ˆÏÓò–
≤Ã23≠ !ã~¢!›˛ !¢ˆÏfi›˛ˆÏõÓ˚ ¢%Ó˚«˛y Á !òÓ˚y˛ô_yÓ˚ !ӰψÏÎ˚ !ã~¢!›˛~ò Ñ˛# ¢%Ó˚«˛y ÓƒÓfl˛iy
!òˆÏÎ˚ˆÏäÈ⁄
v˛z≠ ì˛Ìƒ Á ˛ô!Ó˚ˆÏ°ÏÓyÓ˚ ¢%Ó˚«˛yÓ˚ ãòƒ !ã~¢!›˛ !¢ˆÏfi›˛õ ¢ˆÏÓ≈yFⲠ¢%Ó˚«˛y Ñ˛y‡˛yˆÏõyÓ˚ ÓƒÓfl˛iy
ˆÓ˚ˆÏÖˆÏäÈ– v˛zFâ˛hfl˛ˆÏÓ˚Ó˚ ö˛yÎ˚yÓ˚ÁÎ˚yúñ xò%≤ÈÏÓü !â˛!£´ì˛Ñ˛Ó˚íñ ì˛Ìƒy!îÓ˚ ¢ÇˆÏÑ˛ì˛#Ñ˛Ó˚íñ
¢¡ô)í≈ x!v˛›˛ ˛ôî!â˛£´ñ ¢%¢ÇÜì˛ £ƒy!üÇ xƒyúÜ!Ó˚îõ ≤ÈÏÎ˚yˆÏÜÓ˚ õyÏõ xÓy!N˛ì˛ Ó˚îÓîú
ˆÌˆÏÑ˛ ¢%Ó˚«˛yñ Á~¢ ~ÓÇ ˆ£yfi›˛ £yˆÏv≈˛!òÇ ≤ö,˛!ì˛ äÈyv˛¸yÁ !ã~¢!›˛~ò ~Ñ˛!›˛ ≤ÃyÌ!õÑ˛ Á
õyïƒ!õÑ˛ hfl˛ˆÏÓ˚Ó˚ ¢%Ó˚«˛y Ñ˛yˆÏÎ≈Ó˚ Ñ˛õƒyu˛ Á Ñ˛ˆÏr›˛∆yú ˆÑ˛w ˜ì˛!Ó˚ Ñ˛Ó˚ˆÏäÈ Îy ≤ÃÑ,˛ì˛ ¢õˆÏÎ˚ ¢õhfl˛
«˛!ì˛Ñ˛Ó˚ xye´õíˆÏÑ˛ ¢!e´Î˚¶˛yˆÏÓ Ó˚&ÖˆÏÓ Á ¢yõyú ˆîˆÏÓ– ˆ¢y¢≈ˆÏÑ˛yˆÏv˛Ó˚ x!ÓÓ˚ì˛
fl˛Òƒy!òÇÈÙÈ~Ó˚ õyÏõ ¢%Ó˚!«˛ì˛ ˆÑ˛y!v˛Ç ˛ôk˛!ì˛ ¢%!ò!ÿ˛ì˛ Ñ˛ˆÏÓ˚ !ã~¢!›˛~ò ¢yïyÓ˚í¶˛yˆÏÓ
K˛yì˛ Á xK˛yì˛ ˝õ!Ñ˛=!ú ˆÌˆÏÑ˛ ¢%Ó˚«˛y ˆîˆÏÓ–
163
24
xhs˝Ó≈ï˛≈#ܲy°#l !Ó!ôÓƒÓfliy
TRANSITIONAL PROVISIONS
≤Ã1≠ ˆ§l˲ƒyê˛˘ xy•z!ê˛!§ !ܲ !ç~§!ê˛ÈüÈÓ˚ ˛õ)ˆÏÓ≈Ó˚ ˆ¢£Ï !Ó˚ê˛yˆÏl≈Ó˚ ˆçÓ˚ ˆê˛ˆÏl !Óàï˛ xy•zˆÏlÓ˚
ÙˆÏï˛y !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl xy•z!ê˛!§ !•§yˆÏÓ ˛õyGÎ˚y ÎyˆÏÓ⁄
í˛z≠ •ƒÑy– ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ~•zÓ˚Ü˛Ù ˆe´!í˛ê˛ ˛õyˆÏÓl ~ÓÇ ï˛y ï˛ÑyÓ˚ ˜Óò%ƒ!ï˛l áyï˛yÎ˚
çÙy ˛õí˛¸ˆÏÓ ÈüüüÈ ôyÓ˚y 143 xl%ÎyÎ˚#–
≤Ã2≠ ôÓ˚y Îyܲñ ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ñ 2016ÈüÈ17ÈüÈ~Ó˚ ˆ¢£Ï !ï˛l ÙyˆÏ§ ܲƒy!˛õê˛y°
˛õîƒ !ܲlˆÏ°l– Î!òG •zl˲ˆÏÎ˚§ 31ˆ¢ Ùyã˛≈ 2017ÈüÈ~Ó˚ ÙˆÏôƒ ˜ï˛!Ó˚ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲv !ï˛!l
ܲƒy!˛õê˛y° ˛õîƒ •yˆÏï˛ ˆ˛õˆÏ°l 5•z ~!≤ð 2017 åxÌ≈yÍ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ä– ~•zˆÏ«˛ˆÏe í˛z_´
Óƒ!_´ 2017ÈüÈ18 §yˆÏ° ˆ§l˲ƒyê˛ÈüÈ~ ˙ •zl˲ˆÏÎ˚§ÈüÈ~Ó˚ ˛õ%ˆÏÓ˚y ˆe´!í˛ê˛ ˛õyˆÏÓl⁄
í˛z≠ •ƒÑy– í˛z!l 2017ÈüÈ18ÈÈüÈˆï˛ ˛õ%ˆÏÓ˚y ˆe´!í˛ê˛•z ˛õyˆÏÓl ÈüüüÈ Óƒyáƒy ÈüüüÈ ôyÓ˚y 144å1ä–
≤Ã3≠ ôÓ˚y Îyܲñ ÚÜ˛Û G ÚáÛ lyÙܲ ܲƒy!˛õê˛y° ˛õˆÏîƒÓ˚ í˛z˛õÓ˚ ˲ƒyê˛ ˆe´!í˛ê˛ xyˆÏàÓ˚ !lÎ˚ˆÏÙ
˛õyGÎ˚y ˆÎˆÏï˛y ly– ~ál Î!ò ÚÜ˛Û G ÚáÛ !ç~§!ê˛ÈüÈ~Ó˚ xô#ˆÏl xyˆÏ§ ï˛ˆÏÓ !ܲ ˆÓ˚!çfiê˛yí˛≈
ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ÚÜ˛Û G ÚáÛÈÈüÈ~Ó˚ G˛õÓ˚ ˲ƒyê˛ ˆe´!í˛ê˛ òy!Ó Ü˛Ó˚ˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ ˛õyˆÏÓ˚lñ ~ܲÙye ï˛ál•z Î!ò xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ÚÜ˛Û G ÚáÛÈüÈ~Ó˚ í˛z˛õÓ˚ xy•z!ê˛!§ ≤ÈÏÎyçƒ
ˆÌˆÏܲ ÌyˆÏܲ ~ÓÇ ~álG ï˛y !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˆÌˆÏܲ ÌyˆÏܲ– xyÓ˚ Î!ò ÚÜ˛Û G ÚáÛ xyˆÏàÓ˚
164
xy•zˆÏlÓ˚ xyGï˛yÎ˚ ly ˆÌˆÏܲ ÌyˆÏܲ ï˛ˆÏÓ ˆ§•z Óƒ!_´ ~álG !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ï˛yÓ˚ G˛õÓ˚
ˆe´!í˛ê˛ òy!Ó Ü˛Ó˚ˆÏï˛ ˛õyÓ˚ˆÏÓl lyÈüüüÈ ôyÓ˚y 144å1äÈüÈ~Ó˚ xl%!Ó!ô–
≤Ã4≠ ôÓ˚y Îyܲ ~ܲ Óƒ!_´ Ë%˛°e´ˆÏÙ Î!ò ˆe´!í˛ê˛ ˙ ÚÜ˛Û G ÚáÛÈüÈ~Ó˚ í˛z˛õÓ˚ ˆË˛yà ܲˆÏÓ˚G
ÌyˆÏܲlñ ï˛ˆÏÓ !ܲ ï˛y xyˆÏàÓ˚ xy•zl Óy !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˛õ%lÓ˚&k˛yÓ˚ ܲÓ˚y §Ω˛Ó⁄
í˛z≠ Ë%˛°e´ˆÏÙ ˆË˛yà ܲÓ˚y ˆe´!í˛ê˛ ˆÜ˛Ó°Ùye !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˛õ%lÓ˚&k˛yÓ˚ ܲÓ˚y ÎyˆÏÓ ÈüüüÈ
ôyÓ˚y 143ÈüÈ146–
≤Ã5≠ ~Ùl ò%!ê˛ í˛zòy•Ó˚î !òl ˆÎáyˆÏl ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ xyˆÏàÓ˚ xy•zl
xl%ÎyÎ˚# ܲÓ˚ˆÏÎyàƒ !SȈϰl ly !ܲv !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl •ˆÏ°l–
í˛z≠
ܲä ôÓ˚y Îyܲ ~ܲ ≤Ûï˛Ü˛yÓ˚ˆÏܲÓ˚ ê˛yl≈G˲yÓ˚ 60 °«˛ ê˛yܲy ~ÓÇ !ï˛!l «%˛o !¢ˆÏ“Ó˚
xô#ˆÏl SÈyí˛¸ ˆ˛õˆÏÎ˚ ÌyܲˆÏï˛l !ܲv Óï˛≈ÙyˆÏl xyÓ˚ ï˛y ˛õyˆÏÓl ly ܲyÓ˚î !ç~§!ê˛ÈüÈÓ˚
xô#ˆÏl ï˛ÑyÓ˚ ÓƒÓ§y §Ó≈!l¡¨ Ùyey 10 °«˛ ê˛yܲyÓ˚ x!ôܲ •ˆÏÎ˚ ˆàˆÏSÈ üüüÈ ôyÓ˚y 9–
áä !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏlñ ~ܲçl ÓƒÓ§yÎ˚# Î!ò •zÈüÈܲÙy§≈ÈüÈ~Ó˚ ÙyôƒˆÏÙ Ë˛ƒyê˛ÈüÈ~Ó˚
xyGï˛yË%˛_´ ˆÜ˛ylG !ܲS%È !Ó!e´ ܲˆÏÓ˚l ï˛ÑyÓ˚ ˆÓ˚!çˆÏfiê˛∆¢l xyÓ¢ƒÜ˛ ÈüüüÈ ôyÓ˚y 145
ï˛Í§• ôyÓ˚y 9 ~ÓÇ !¢!í˛í˛z°ÈüÈ3–
≤Ã6≠ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏl ˆÜ˛ylG ˛õ!Ó˚ˆÏ£ÏÓyòyÎ˚# ÓƒÓ§yÎ˚#Ó˚ •zl˛õ%ê˛ ˛õˆÏîƒÓ˚ fiê˛ˆÏܲÓ˚ ˲ƒyê˛ÈüÈ~Ó˚
xy•z!ê˛!§ !ܲ @˝Ãy•ƒ •ˆÏÓ⁄
í˛z≠ lyñ ˛õ!Ó˚ˆÏ£ÏÓyÎ˚ ˲ƒyê˛ @˝Ãy•ƒ lÎ˚– ˆÜ˛Ó° ˛õz ˲ƒyê˛ÈüÈ~Ó˚ xyGï˛yÎ˚–
≤Ã7≠ ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´Ó˚ !Óàï˛ xy•zˆÏlÓ˚ xô#ˆÏl ˆ¢£Ï !Ó˚ê˛yl≈ xl%ÎyÎ˚#
˜Óò%ƒ!ï˛l ˆe´!í˛ê˛ ˆ°çyÓ˚ÈüÈ~ 1000 ê˛yܲy çÙy xyˆÏSÈ– ~ÓyÓ˚ !ï˛!l ~ˆÏ°l !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl
ܲˆÏ¡õy!ç¢l !flÒÙÈüÈ~– !ï˛!l !ܲ ï˛ÑyÓ˚ ˆ§•z ˆe´!í˛ê˛ ˆÊ˛Ó˚ï˛ ˛õyˆÏÓl⁄
165
í˛z≠ ly– ܲˆÏ¡õy!ç¢l !flÒÙÈüÈ~ xy§yÓ˚ !ë˛Ü˛ xyˆÏàÓ˚ !òˆÏl•z ï˛ÑyˆÏܲ fiê˛ˆÏܲ Ìyܲy •zl˛õ%ê˛ ˛õˆÏîƒÓ˚
í˛z˛õÓ˚ xy•z!ê˛!§ÈüÈÓ˚ §Ù˛õ!Ó˚Ùyî ê˛yܲy ≤Ãòyl ܲÓ˚ˆÏï˛ •ˆÏÓ– ˆÜ˛Ó°Ùye ï˛ÑyÓ˚ •zÈüȈe´!í˛ê˛ ˆ°çyÓ˚È
Óy •zÈüÈܲƒy¢ ˆ°çyÓ˚ ˆÌˆÏܲ•z ˆ˛õˆÏÙrê˛ @˝Ã•î ܲÓ˚y •Î˚– ï˛y•z Î!ò ˆe´!í˛ê˛ ˆ°çyÓ˚ÈüÈ~Ó˚ ÙyôƒˆÏÙ
ê˛yܲy ˆòGÎ˚y •Î˚ñ ˛õˆÏí˛¸ Ìyܲy x!ï˛!Ó˚_´ ˆe´!í˛ê˛ ï˛yÙy!ò˘ xˆÏÊ˛Ó˚ï˛ˆÏÎyàƒ •ˆÏÓÈüüüÈÈ ôyÓ˚y 147–
≤Ã8≠ Central Sales Tax (CST)ÈüÈ~Ó˚ xô#ˆÏl !Ó!e´Ó˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ˛õîƒ ˆÊ˛Ó˚ï˛ !òˆÏ°
ï˛y ê˛yl≈G˲yÓ˚ ˆÌˆÏܲ Óyò ÎyˆÏÓ– !ܲv !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ ˛õÓ˚ ˆÜ˛ylG ˆe´ï˛y !Ó!e´Ó˚ 6
Ùy§ ÓyˆÏò ˛õîƒ ˆÊ˛Ó˚ï˛ !òˆÏ° ï˛y ˆÜ˛yl !•§yˆÏÓ Ü˛Ó˚ˆÏÎyàƒ •ˆÏÓ⁄ CST ly !ç~§!ê˛⁄
í˛z≠ ≤Ã̈ÏÙ ˆòáˆÏï˛ •ˆÏÓñ ˛õîƒ!ê˛ !ç~§!ê˛ Ü˛Ó˚ˆÏÎyàƒ !ܲly– ï˛yÓ˚˛õÓ˚ ˆòáˆÏï˛ •ˆÏÓ !ç~§!ê˛
ã˛y°% •GÎ˚yÓ˚ SÈÎ˚ Ùy§ ˆ˛õ!Ó˚ˆÏÎ˚ ÎyGÎ˚yÓ˚ ˛õÓ˚ ï˛y ˆÊ˛Ó˚ï˛ ~ˆÏ§ˆÏSÈ !ܲly– Î!ò ò%•z ˆ«˛ˆÏe•z í˛z_Ó˚
•ƒÑy •Î˚ ï˛ˆÏÓ ˆÎ Óƒ!_´ ˛õîƒ ˆÊ˛Ó˚ï˛ ˛õyë˛yˆÏFSÈl ï˛ÑyˆÏܲ !ç~§!ê˛ !òˆÏï˛ •ˆÏÓ–
ˆÙyê˛Ü˛Ìyñ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ Î!ò ˛õîƒ=!° ˆÊ˛Ó˚yˆÏly •Î˚ ~ÓÇ ~ê˛y
Î!ò !l!Ÿã˛ï˛ ܲÓ˚y ÎyÎ˚ ˆÎ xyˆÏàÓ˚ xy•zl xl%ÎyÎ˚# !Ó!e´Ó˚ §ÙÎ˚ å~•z !Ó!e´ !ç~§!ê˛ ã˛y°%
•GÎ˚yÓ˚ !òˆÏlÓ˚ ˛õ)Ó≈Óï˛≈# xl!ôܲ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ âˆÏê˛ ÌyܲˆÏ° ï˛ˆÏÓ•zä ï˛yÓ˚ í˛z˛õÓ˚ ܲÓ˚ ˆòGÎ˚y
•ˆÏÎ˚ˆÏSÈñ ï˛ˆÏÓ !Î!l ˆÊ˛Ó˚ï˛ !òˆÏFSÈl ï˛ÑyˆÏܲ ˆÜ˛ylG ܲÓ˚ !òˆÏï˛ •ˆÏÓ ly ÈüüüÈÈ ôyÓ˚y 149–
≤Ã9≠ ôÓ˚y Îyܲñ ~ܲçl í˛zͲõyòܲ åmanufacturer) xyˆÏàÓ˚ xy•zl xl%ÎyÎ˚# •zl˛õ%ê˛ Óy
xô≈ÈüȧÙyÆ ˛õîƒ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ xyˆÏà ˛õyë˛yˆÏ°l ~ÓÇ !ç~§!ê˛ÈüÈÓ˚ ˛õÓ˚ çÓÈüÈGÎ˚yܲ≈
ˆ¢ˆÏ£Ï ˆÊ˛Ó˚ï˛ ˆ˛õˆÏ°l– ~ˆÏ«˛ˆÏe ˆ§•z í˛zͲõyòܲ Óy çÓÈüÈGÎ˚yܲ≈yÓ˚ !ܲ ܲÓ˚ !òˆÏï˛ Óyôƒ ÌyܲˆÏÓl⁄
í˛z≠ !l¡¨!°!áï˛ ˆ«˛ˆÏe í˛zͲõyòܲ Óy çÓÈüÈGÎ˚yܲ≈yÓ˚ÈüÈˆÜ˛ ˆÜ˛ylG ܲÓ˚ !òˆÏï˛ •ˆÏÓ lyÈüüüÈ
È•zl˛õ%ê˛ Óy xô≈ÈüȧÙyÆ ˛õîƒ Î!ò !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏàñ ˛õ)ˆÏÓ≈Ó˚ xy•zl xl%ÎyÎ˚#
˛õyë˛yˆÏly •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲó
È~ܲ•z ˛õîƒ Î!ò çÓÈüÈGÎ˚yܲ≈yÓ˚ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ ˆÊ˛Ó˚ï˛ !òˆÏÎ˚
ÌyˆÏܲl åÓy !ӈϢ£Ï ˆ«˛ˆÏeñ xyÓ˚G ò%ÛÙyˆÏ§Ó˚ !˲ï˛Ó˚äó
ÈÎ!ò í˛zͲõyòܲ ~ÓÇ çÓÈüÈGÎ˚yܲ≈yÓ˚ í˛z˲Î˚•z !l!ò≈‹T Ê˛Ù≈ÈüÈ~ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ •zl˛õ%ˆÏê˛Ó˚
fiê˛ˆÏܲÓ˚ !Ó¢ò !ÓÓÓ˚î ˆây£Ïîy ܲˆÏÓ˚ ÌyˆÏܲlÈüüüÈ ôyÓ˚y 150 ~ÓÇ 151–
≤Ã10≠ çÓÈüÈGÎ˚yܲ≈yÓ˚ !l!ò≈‹T §ÙˆÏÎ˚Ó˚ ÙˆÏôƒ ˛õîƒ ˆÊ˛Ó˚ï˛ ly !òˆÏ° ܲ# •ˆÏï˛ ˛õyˆÏÓ˚⁄
166
í˛z≠ ܲÓ˚ çÓÈüÈGÎ˚yܲ≈yÓ˚ÈüÈ~Ó˚ G˛õÓ˚ Óï˛≈yˆÏÓ– xï˛/˛õÓ˚ í˛zͲõyòܲÈG !l!ò≈‹T §ÙÎ˚§#Ùy °AâˆÏlÓ˚
çlƒ ܲÓ˚ !òˆÏï˛ Óyôƒ ÌyܲˆÏÓlÈüüüÈ ôyÓ˚y 150å1ä ~ÓÇ 151å1ä–
≤Ã11≠ ˆÜ˛ylG í˛zͲõyòܲ !ܲ xlƒ ˆÜ˛ylG ܲÓ˚òyÎ˚# Óƒ!_´Ó˚ ~°yܲyÎ˚˘ã˛cˆÏÓ˚ ˛õÓ˚#«˛y ܲÓ˚yÓ˚
çlƒ §ÙyÆ ˛õîƒ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ •ƒÑy– ~ܲçl í˛zͲõyòܲ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# xlƒ ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚òyï˛yÓ˚ ܲyˆÏSÈ Ü˛Ó˚ !òˆÏÎ˚
Óy Ó˚Æy!lÓ˚ çlƒ ܲÓ˚ ly !òˆÏÎ˚•z ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚lÈüüüÈ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ
Ó˚Æy!lÓ˚ çlƒñ xÌÓy ò#â≈y!Î˚ï˛ §ÙÎ˚§#ÙyÓ˚ ÙˆÏôƒ ܲÓ˚ ly !òˆÏÎ˚•z §ÙyÆ ˛õîƒ ˛õyë˛yˆÏï˛ ˛õyˆÏÓ˚lÈüüüÈÈ
ôyÓ˚y 152–
≤Ã12≠ ˛õ)Ó≈ xy•zlyl%ÎyÎ˚# Î!ò §ÙyÆ ˛õîƒ ˆÜ˛ylG !ӈϢ£Ï ≤Ã!e´Î˚yܲÓ˚ˆÏîÓ˚ çlƒ ܲyÓ˚áylyÓ˚
Óy•zˆÏÓ˚ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ xyˆÏà ˆÓÓ˚ ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ !ç~§!ê˛ ã˛y°% •GÎ˚yÓ˚ ˛õÓ˚
˛õ%lÓ˚yÎ˚ ܲyÓ˚áylyÎ˚ ˆÊ˛Ó˚ï˛ xyly •Î˚ ï˛ˆÏÓ !ܲ ï˛yÓ˚ í˛z˛õÓ˚ !ç~§!ê˛ !òˆÏï˛ •ˆÏÓ⁄
í˛z≠ !ç~§!ê˛ ÷Ó˚&Ó˚ !lô≈y!Ó˚ï˛ !òˆÏlÓ˚ xyˆÏà Î!ò ˆÜ˛ylG ˛õîƒ Ü˛yÓ˚áylyÓ˚ Óy•zˆÏÓ˚ ˆÓÓ˚ ܲÓ˚y
•ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ SÈÎ˚ Ùy§ Óy ò#â≈y!Î˚ï˛ §ÙˆÏÎ˚Ó˚ åò%ÛÙy§ä ÙˆÏôƒ Î!ò ï˛y í˛zͲõyòl lÎ˚ ~Ùl
ˆÜ˛ylG ≤Ã!e´Î˚yÓ˚ ˆ¢ˆÏ£Ï ˆÊ˛Ó˚ï˛ ˆlGÎ˚y •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲ ï˛ˆÏÓ !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ˆÜ˛ylG
ܲÓ˚ !òˆÏï˛ •ˆÏÓ lyÈüüüÈ ôyÓ˚y 152–
≤Ã13≠ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ˆÜ˛ylG !ӈϢ£Ï ˆ«˛ˆÏe ˆÜ˛ylG §ÙyÆ ˛õîƒ çÓÈüÈGÎ˚yܲ≈yÓ˚ÈüÈ~Ó˚
ܲyˆÏSÈ ˛õyë˛yˆÏ° ï˛y !ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ •ˆÏÓ⁄
í˛z≠ Î!ò ˆ§•z §ÙyÆ ˛õîƒ SÈÎ˚ ÙyˆÏ§Ó˚ ã˛y•zˆÏï˛ ˆÓ!¢ §ÙÎ˚ ˛õˆÏÓ˚ ˆÊ˛Ó˚ï˛ ˆòGÎ˚y •Î˚ ï˛ˆÏÓ ï˛y
!ç~§!ê˛ÈüÈÓ˚ xô#ˆÏl ܲÓ˚ˆÏÎyàƒ àîƒ Ü˛Ó˚y •ˆÏÓÈüüüÈÈ ôyÓ˚y 152ÈüÈÓ˚ xl%!Ó!ô–
≤Ã14≠ ôyÓ˚y 150ñ 151 ~ÓÇ 152 xl%ÎyÎ˚# ˆÎ ò#â≈y!Î˚ï˛ §ÙˆÏÎ˚Ó˚ ܲÌy Ó°y •ˆÏÎ˚ˆÏSÈ ï˛y !ܲ
fl∫Î˚Ç!e´Î˚⁄
í˛z≠ lyñ ï˛y ˆÙyˆÏê˛G lÎ˚– §ÙÎ˚ ò#â≈y!Î˚ï˛Ü˛Ó˚î ˆÜ˛Ó°Ùye ΈÏÌy˛õÎ%_´ ܲyÓ˚ˆÏîÓ˚ !˲!_ˆÏï˛ í˛z˛õÎ%_´
167
ܲï,˛≈˛õ«˛ myÓ˚y §¡õߨ •ˆÏï˛ ˛õyˆÏÓ˚–
≤Ã15≠ ˛õ!Ó˚Ó!ï˛≈ï˛ òyˆÏÙÓ˚ !˲!_ˆÏï˛ ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ ˜ï˛!Ó˚Ó˚ §ÙÎ˚§#Ùy ܲ#⁄
í˛z≠ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ˆÎ ˆÜ˛ylG ˛õ!Ó˚Ó!ï˛≈ï˛ Ù)ˆÏ°ƒÓ˚ çlƒ ˛õ!Ó˚Óï˛≈ˆÏlÓ˚ 30 !òˆÏlÓ˚ ÙˆÏôƒ
ˆí˛!Óê˛˘ˆe´!í˛ê˛ ˆlyê˛ Óy §¡õ)Ó˚ܲ •zl˲ˆÏÎ˚§ !òˆÏï˛ ˛õyÓ˚ˆÏÓl–
xyÓ˚ òyÙ Ü˛ÙˆÏ° ˆ§•z ܲÓ˚ˆÏÎyàƒ Óƒ!_´ ï˛ÑyÓ˚ ܲÓ˚òyÎ˚ ï˛ál•z ܲÙyˆÏï˛ ˛õyˆÏÓ˚l Î!ò ˆòáy ÎyÎ˚
ˆÎ ï˛ÑyÓ˚ @˝Ã•#ï˛yG ï˛ÑyÓ˚ xy•z!ê˛!§ ˆ§•z xl%ÎyÎ˚# ܲ!ÙˆÏÎ˚ˆÏSÈlÈüüüÈ ôyÓ˚y 153–
≤Ã16≠ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ܲÓ˚ Óy §%ˆÏòÓ˚ !Ó˚Ê˛yu˛ ˛õyGly ÌyܲˆÏ° ï˛yÓ˚ ܲ# •ˆÏÓ⁄
í˛z≠ ˆ˛õ!u˛Ç !Ó˚Ê˛yu˛ÈüÈ~Ó˚ òy!Ó xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# !l‹õ!_ •ˆÏÓÈüüüÈÈ ôyÓ˚y 154–
≤Ã17≠ xyˆÏàÓ˚ !lÎ˚Ùyl%ÎyÎ˚# ˆ§l˲ƒyê˛˘xy•z!ê˛!§ÈüÈÓ˚ ˆÜ˛ylG òy!ÓÈüȧÇe´yhs˝ xy!˛õ° Óy
˛õ%l!Ó≈ˆÏÓã˛lyÓ˚ xyˆÏÓòˆÏlÓ˚ ܲ# •ˆÏÓ⁄ ôÓ˚y Îyܲñ ˆ§ê˛y Ó!•Ù%≈á# §Ó˚ÓÓ˚yˆÏ•Ó˚ í˛z˛õÓ˚ ܲÓ˚òyÎ˚ §Çe´yhs˝–
í˛z≠ ï˛ˆÏÓ ï˛y xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚#•z !l‹õ!_ ܲÓ˚ˆÏï˛ •ˆÏÓÈüüüÈÈ ôyÓ˚y 155 ˘ 156–
≤Ã18≠ xyÓ˚ Î!ò xy!˛õ° Óy ˛õ%l!Ó≈ˆÏÓã˛lyÓ˚ xyˆÏò¢ ܲÓ˚òyï˛yÓ˚ ˛õˆÏ«˛ ÎyÎ˚ ï˛ˆÏÓ !ç~§!ê˛ xl%ÎyÎ˚#
ï˛y !ܲ ˆÊ˛Ó˚ï˛ ˆòGÎ˚y •ˆÏÓ⁄ ~SÈyí˛¸y Î!ò ï˛y ܲÓ˚òyï˛yÓ˚ !Ó˛õˆÏ«˛ ÎyÎ˚ ï˛ˆÏÓ Ü˛# •ˆÏÓ⁄
í˛z≠ ˆÜ˛Ó°Ùye xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# !Ó˚Ê˛yu˛ ˆòGÎ˚y •ˆÏÓ– xyÓ˚ ܲÓ˚ Î!ò ˛õ%lÓ˚&k˛yÓ˚
årecoveryäÈüÈ~Ó˚ ˆÎyàƒ •Î˚ñ ï˛ˆÏÓ ï˛y ܲÓ˚y •ˆÏÓ !ç~§!ê˛ xl%ÎyÎ˚#–
≤Ã19≠ xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# çÙy •GÎ˚y !Ó˚ê˛yl≈ÈüÈ~Ó˚ §ÇˆÏ¢yôˆÏlÓ˚ Ê˛ˆÏ° í˛zq(ï˛ !Ó˚Ê˛yu˛
!ç~§!ê˛ÈüÈˆï˛ Ü˛#˲yˆÏÓ §Ω˛Ó •ˆÏÓ⁄
í˛z≠ ~ê˛y xyˆÏàÓ˚ xy•zˆÏlÓ˚ !lòyl xl%ÎyÎ˚# ˆÊ˛Ó˚ï˛ ˆòGÎ˚y •ˆÏÓÈüüüÈ ôyÓ˚y 158–
≤Ã20≠ Î!ò ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓy ˛õ)ˆÏÓ≈Ó˚ xy•zl ˆÙyï˛yˆÏÓܲ ܲÓ˚y ˆÜ˛ylG ã%˛!_´ myÓ˚y
168
xyÓk˛ •Î˚ !ܲv ï˛y !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ ≤Ãòyl ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲ ï˛y•ˆÏ° ˆÜ˛yl ܲÓ˚ ≤ÃÎ%_´ •ˆÏÓ⁄
í˛z≠ í˛z_´ ˆ«˛ˆÏe !ç~§!ê˛ ≤ÈÏÎyçƒ •ˆÏÓÈüüüÈÈ ôyÓ˚y 159–
≤Ã21≠ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ §Ó˚ÓÓ˚y• ܲÓ˚y ˆÜ˛ylG ˛õîƒ Óy ˛õ!Ó˚ˆÏ£ÏÓyÓ˚ G˛õÓ˚ !ܲ ˆÜ˛ylG ܲÓ˚
°yàˆÏÓ Î!ò ˆ§=!° !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# ܲÓ˚ ≤Ãò_ •ˆÏÎ˚ ÌyˆÏܲ⁄
í˛z≠ lyñ ˆ§ˆÏ«˛ˆÏe xyÓ˚ ˆÜ˛ylG ܲÓ˚ ≤ÈÏÎyçƒ •ˆÏÓ ly ˆÎˆÏ•ï%˛ ˆ§•z ˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓyÓ˚ í˛z˛õÓ˚ ˛õ)Ó≈
xy•zlyl%ÎyÎ˚# ܲÓ˚ ˆlGÎ˚y •ˆÏÎ˚ ˆàˆÏSÈ ~ÓÇ §ÙhflÏ ≤Ã!e´Î˚y!ê˛ !l!ò≈‹T !òˆÏlÓ˚ xyˆÏà•z §¡õߨ
•ˆÏÎ˚ˆÏSÈ üüüÈ ôyÓ˚y 160–
≤Ã22≠ ôÓ˚y Îyܲñ ˆÜ˛ylG ˛õîƒ˘˛õ!Ó˚ˆÏ£ÏÓy ˛õ)ˆÏÓ≈Ó˚ xy•zlyl%ÎyÎ˚# ܲÓ˚y •ˆÏÎ˚ˆÏSÈ !ܲv ï˛yÓ˚
xÇ¢!ӈϢ£Ï åôÓ˚y Îyܲ Retention moneyä !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ à,•#ï˛ •ˆÏÎ˚ˆÏSÈñ ï˛ˆÏÓ !ܲ ï˛yÓ˚
ܲÓ˚ !ç~§!ê˛ xl%ÎyÎ˚# ôyÎ≈ •ˆÏÓ⁄
í˛z≠ lyñ Î!ò ï˛yÓ˚ ˛õ%ˆÏÓ˚y ܲÓ˚ ˛õ)ˆÏÓ≈Ó˚ xy•zlyl%ÎyÎ˚# ˆòGÎ˚y •ˆÏÎ˚ !àˆÏÎ˚ ÌyˆÏܲñ ï˛ˆÏÓ lÎ˚ÈüüüÈ ôyÓ˚y
161–
≤Ã23≠ ôÓ˚y Îyܲñ •zl˛õ%ê˛ ˛õ!Ó˚ˆÏ£ÏÓy Ó^˝ê˛lܲyÓ˚# åxy•z~§!í˛ä xyˆÏàÓ˚ xy•zlyl%ÎyÎ˚# ˆÜ˛ylG
˛õ!Ó˚ˆÏ£ÏÓy !lˆÏ°lñ ˆ§ˆÏ«˛ˆÏe ˛õ!Ó˚ˆÏ£ÏÓyÈüȧÇe´yhs˝ xy•z!ê˛!§ !ܲ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ܲyˆÏ° Ó^˝ê˛l
ܲÓ˚y ÎyˆÏÓ⁄
í˛z≠ •ƒÑyñ ~•z !Ó£ÏÎ˚ܲ •zl˲ˆÏÎ˚§=!° !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏà Óy ˛õˆÏÓ˚ Îál•z à,•#ï˛
ˆ•yܲ ly ˆÜ˛lñ !ç~§!ê˛ÈüÈÓ˚ §ÙÎ˚ܲyˆÏ° Ó^˝ê˛l ܲÓ˚y ÎyˆÏÓÈüüüÈ ôyÓ˚y 162–
≤Ã24≠ Î!ò Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚#Ó˚ ˛õîƒ åܲƒy!˛õê˛y° ˛õ•ä ˙ !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏl ~ˆÏçrê˛ÈüÈ~Ó˚
ܲyˆÏSÈ ÌyˆÏܲ ï˛ˆÏÓ !ܲ ~ˆÏçrê˛ ï˛yÓ˚ G˛õÓ˚ xy•z!ê˛!§ ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l⁄
í˛z≠ !l¡¨!°!áï˛ ¢ï˛≈˛õ)Ó˚ˆÏîÓ˚ §yˆÏ˛õˆÏ«˛ñ ˆ«˛e!ӈϢˆÏ£Ï ~ˆÏçrê˛ ~•zôÓ˚ˆÏlÓ˚ ˆe´!í˛ê˛ ˆ˛õˆÏï˛ ˛õyˆÏÓ˚l–
¢ï˛≈=!° ~•z Ó˚ܲÙÈüüüÈ
169
~ˆÏçrê˛ !ç~§!ê˛ xl%ÎyÎ˚# ~ܲçl ˆÓ˚!çfiê˛yí˛≈ ܲÓ˚ˆÏÎyàƒ Óƒ!_´ó
Î!ò Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# ~ÓÇ ~ˆÏçrê˛ í˛z˲Î˚•z !ç~§!ê˛ ÷Ó˚&Ó˚ !ë˛Ü˛ xyˆÏàÓ˚ !òl ~ˆÏçrê˛ˆÏòÓ˚
ܲyˆÏSÈ =òyÙçyï˛ ˛õˆÏîƒÓ˚ fiê˛ˆÏܲÓ˚ !•ˆÏ§Ó ˆây£Ïîy ܲˆÏÓ˚ ÌyˆÏܲló
Î!ò !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ xyˆÏàÓ˚ 12 ÙyˆÏ§Ó˚ ÙˆÏôƒ •zl˲ˆÏÎ˚§ •z§%ƒ ܲÓ˚y •ˆÏÎ˚ ÌyˆÏܲó
Î!ò Ù%რ§Ó˚ÓÓ˚y•Ü˛yÓ˚# •Î˚ ~•z ˛õîƒÈüȧÇe´yhs˝ xy•z!ê˛!§ ˆÊ˛Ó˚ï˛ !òˆÏÎ˚ ÌyˆÏܲl Óy ly ˆll–
~•z !Óôyl ˆÜ˛Ó°Ùye ~§!ç~§!ê˛ xy•zlyl%ÎyÎ˚# ≤ÈÏÎyçƒÈüüüÈ ôyÓ˚y 162~ ~ÓÇ 162!Ó–
≤Ã25≠ Î!ò ˆÜ˛ylG ˛õîƒ xl%ˆÏÙyòl §yˆÏ˛õˆÏ«˛ åapproval basisä !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚
xyˆÏà ˛õyë˛yˆÏly •ˆÏÎ˚ ÌyˆÏܲ !ܲv ï˛y ˛õ%lÓ˚yÎ˚ !ÓˆÏe´ï˛yÓ˚ ܲyˆÏSÈ !ç~§!ê˛ ÷Ó˚&Ó˚ SÈÎ˚ Ùy§ ÓyˆÏò
ˆÊ˛Ó˚ï˛ xyˆÏ§ ï˛ˆÏÓ !ܲ !ç~§!ê˛ xl%ÎyÎ˚# ܲÓ˚ !òˆÏï˛ •ˆÏÓ⁄
í˛z≠ •ƒÑyñ Î!ò ˆ§•z ˛õîƒ !ç~§!ê˛ÈüȈÎyàƒ •ˆÏÎ˚ ÌyˆÏܲ ~ÓÇ ˆÎ Óƒ!_´ ï˛y xl%ˆÏÙyòl ܲÓ˚ˆÏ°l ly
Óy Óy!ï˛° ܲÓ˚ˆÏ°l !ï˛!l Î!ò !ç~§!ê˛ ÷Ó˚&Ó˚ !òˆÏlÓ˚ SÈÎ˚ ÙyˆÏ§Ó˚ ÙˆÏôƒ•z åÓy !ӈϢ£Ï ˆÏ«˛ˆÏeñ
ò#â≈y!Î˚ï˛ xyÓ˚G ò%ÛÙy§ä ˛õîƒ!ê˛ ˆÊ˛Ó˚ï˛ ˛õyë˛yl– ~•z !Óôyl ˆÜ˛Ó°Ùye ~§!ç~§!ê˛ xy•zlyl%ÎyÎ˚#
≤ÈÏÎyçƒÈüüüÈÈ ôyÓ˚y 162!í˛–
170