A_© AvBb, 1999
207
A_© AvBb, 1999
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m~Px
avivmg~n
1|
2|
3|
4|
5|
6|
7|
mswÿß wk‡ivbvgv I cÖeZ©b
Ben. Act X of 1935 iwnZKiY
Act XV of 1963 iwnZKiY
Act IV of 1969 Gi ms‡kvab
Act XXIII of 1980 Gi ms‡kvab
Ordinance XXXVI of 1984 Gi ms‡kvab
1991 m‡bi 22 bs AvBb ms‡kvab
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cÖ_g Zdwmj
wØZxq Zdwmj
Z…Zxq Zdwmj
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_____
208
A_© AvBb, 1999
A_© AvBb, 1999
1999 m‡bi 16 bs AvBb
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[30 Ryb, 1999]
miKv‡ii Avw_©K cÖ¯Ívevejx Kvh©KiKiY Ges KwZcq AvBb
ms‡kvabK‡í cÖYxZ AvBb|
†h‡nZz miKv‡ii Avw_©K cÖ¯Ívevejx Kvh©KiKiY Ges wbgœewY©Z
D‡Ïk¨mg~n c~iYK‡í KwZcq AvBb ms‡kvab Kiv mgxPxb I cÖ‡qvRbxq;
†m‡nZz GZ`&Øviv wbgœiƒc AvBb Kiv nBj:mswÿß wk‡ivbvgv I
cÖeZ©b
1| (1) GB AvBb A_© AvBb, 1999 bv‡g AwfwnZ nB‡e|
(2) The Provisional Collection of Taxes Act, 1931 (XVI
of 1931) Ges Dnvi Aax‡b RvixK…Z †NvlYv mv‡c‡ÿ, GB AvBb 1999
m‡bi 1jv RyjvB Zvwi‡L Kvh©Ki nB‡e|
Ben. Act X of
1935 iwnZKiY
2| (1) The Electricity Duty Act, 1935 (Ben. Act X of
1935), AZtci D³ AvBb ewjqv AwfwnZ, GZØviv iwnZ Kiv nBj|
Act XV of 1963
3| (1) The Wealth-tax Act, 1963 (XV of 1963), AZtci
D³ AvBb ewjqv AwfwnZ, GZ`&Øviv iwnZ Kiv nBj|
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iwnZKiY
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(2) Dc-aviv (1) Gi Aaxb D³ AvBb iwnZ Kiv m‡Ë¡I GBiƒc
iwnZKi‡Yi c~‡e© D³ AvB‡bi Aaxb Av‡ivc I Av`vq‡hvM¨ we`y¨r ïé
(Electricity Duty) Ges Zrmswkøó mKj Kvh©avivi †ÿ‡Î D³ AvBb I
Z`axb cÖYxZ wewa A_ev RvixK…Z Av‡`k ev wb‡`©k GBiƒc cÖ‡hvR¨ nB‡e
†hb D³ AvBb iwnZ Kiv nq bvB|
Act IV of 1969 Gi
ms‡kvab
(2) Dc-aviv (1) Gi Aaxb D³ AvBb iwnZ Kiv m‡Ë¡I GBiƒc
iwnZKi‡Yi c~‡e© D³ AvB‡bi Aaxb Av‡ivc I Av`vq‡hvM¨ m¤ú`Ki
(Wealth-tax) Ges Zrmswkøó mKj Kvh©avivi †ÿ‡Î D³ AvBb I
Z`axb cÖYxZ wewa A_ev RvixK…Z Av‡`k ev wb‡`©k GBiƒc cÖ‡hvR¨ nB‡e
†hb D³ AvBb iwnZ Kiv nq bvB|
4| Customs Act, 1969 (IV of 1969) Gi(1) section 2 Gi(K) clause (a) Gi cwie‡Z© wbgœiƒc clause (a) cÖwZ¯’vwcZ nB‡e,
h_v:-
A_© AvBb, 1999
209
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æ(a) æagent” means a person licensed under section
207 or permitted to transact any business under
section 208, and includes shipping agents,
clearing and forwarding agents, cargo agents and
freight forwarding agents”;
(L) clause (p) Gi ci wbgœiƒc b~Zb clause (pp) mwbœ‡ewkZ nB‡e,
h_v:-
æ(pp) æperson” includes a company, partnership,
association, firm or a body of persons;”;
(M) clause (q) Gi ci wbgœiƒc b~Zb clause (qq) mwbœ‡ewkZ nB‡e,
h_v:-
æ(qq) æpre-shipment inspection agency” means any
person appointed under section 25A as a preshipment inspection agency and includes a
representative of that person;”;
(2) section 25 Gi sub-section (9)Gi ci wbgœiƒc b~Zb subsection (10) ms‡hvwRZ nB‡e, h_v:-
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æ(10) For the purposes of sub-section (9), the Board may,
by notification in the official Gazette, fix the freight
for the transportation of any goods or class of goods
by aircraft that are delivered or could have been
delivered at a customs airport to the buyer thereof.”;
(3) section 25A Gi cwie‡Z© wbgœiƒc section 25A cÖwZ¯’vwcZ
nB‡e, h_v:-
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æ25A. Pre-shipment inspection agencies and assessment
on the basis of their certificates.- (1) For the
purposes of this Act, the Government may, in the
prescribed manner, appoint pre-shipment inspection
agencies and determine the scope and manner of their
certification and related matters.
(2) The Government may, by notification in the official
Gazette, declare that the quality, quantity, price,
description and customs classification of any goods
verified and certified in the prescribed manner by a
pre-shipment inspection agency shall be accepted as
the basis for assessment.
210
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(3) For the purposes of this section, æprice” means value
of the goods determined in accordance with subsections (1) and (2) of section 25.”;
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(4) section 25A Gi ci wbgœiƒc b~Zb sections 25B Ges 25C
mwbœ‡ewkZ nB‡e, hvnv miKvi KZ…©K miKvix ‡M‡R‡U cÖÁvcb Øviv
wba©vwiZ Zvwi‡L Kvh©Ki nB‡e, h_v:-
æ25B. Mandatory pre-shipment Inspection.- It is
mandatory for the importers to have their importable
goods inspected by a pre-shipment inspection agency
before or at the time of shipment of those goods on
board a vessel, aircraft or other conveyance:
Provided that the Government may, by
notification in the official Gazette, exempt any class of
goods or any goods imported by any class of
importers or any goods imported through a customs
port or a customs station or any area within such port
or station from the mandatory pre-shipment
inspection.
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25C. Pre-shipment inspection service charge.- The
Government may, by notification in the official
Gazette, impose pre-shipment inspection service
charge on imported goods required to be inspected by
pre-shipment inspection agencies at a rate not
exceeding one per cent of the value of such goods and
this charge shall be collected as if it were a customs
duty leviable under section 18(1).”;
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(5) section 79 Gi ci wbgœiƒc b~Zb section 79A mwbœ‡ewkZ
nB‡e, h_v:æ79A. Acceptance of electronically transmitted bills of
entry and documents.- The Board may, by
notification in the official Gazette, declare that
electronically transmitted bills of entry and related
documents may be acceptable subject to such
conditions as are specified in that notification.”;
(6) Section 156 Gi sub-section (1) Gi TABLE Gi(K) µwgK bs 14 Gi wecix‡Z column 2 Gi Gw›Uªi cwie‡Z©
wbgœiƒc Gw›Uª cÖwZ¯’vwcZ nB‡e, h_v:-
A_© AvBb, 1999
211
æsuch person shall be liable to a penalty of one lac
Taka or twice the value of the goods in respect of
which such offence is committed whichever is higher
and such goods shall also be liable to confiscation :
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and
upon conviction by a Magistrate such person shall
further be liable to rigorous imprisonment for a term
not less than six months but not exceeding five years
and shall also be liable to a fine not exceeding fifty
thousand taka.”;
(L) µwgK bs 51 Gi wecix‡Z column 2 Gi Gw›Uªi cwie‡Z©
wbgœiƒc Gw›Uª cÖwZ¯’vwcZ nB‡e, h_v:-
æsuch goods shall be liable to confiscation and a
penalty twice the value of the goods shall also be
imposed; and
upon conviction by a Magistrate such keeper shall
further be liable to rigorous imprisonment for a term
not less than three months but not exceeding two
years.”;
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(M) µwgK bs 62 Gi wecix‡Z column 2 Gi Gw›Uªi cwie‡Z© wbgœiƒc
Gw›Uª cÖwZ¯’vwcZ nB‡e, h_v:-
æsuch person shall be liable to a penalty not exceeding
twice the value of the goods, and
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upon conviction by a magistrate shall further be liable to
rigorous imprisonment for a term not less than three
months but not exceeding two years.”;
(7) section 202 Gi-
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(K) sub-section (2) Gi(A) æof the district in which” kã¸wji cwie‡Z© æof the
district or to a certificate officer appointed under
sub-section (3) in whose jurisdiction” kã¸wj,
eÜbx¸wj I msL¨v cÖwZ¯’vwcZ nB‡e;
(Av) æsuch collector” kã¸wji ci æor certificate
officer” kã¸wj mwbœ‡ewkZ nB‡e;
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(L) sub-section (2) Gi ci wbgœiƒc b~Zb sub-section (3)
mwbœ‡ewkZ nB‡e, h_v:-
5| The Finance Act, 1980 (XXIII of 1980) Gi section 12
Act XXIII of 1980
Gi ms‡kvab
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æ(3) The Government may appoint one or more officers
to perform the functions of a certificate officer
under the Public Demands Recovery Act, 1913
(Ben. Act III of 1913) for the purpose of recovering
the amount specified in a certificate prepared under
sub-section (2); and when more than one certificate
officers are so appointed the Government may also
specify their territorial or other jurisdiction.”|
Gi-
(1) sub-section (1) Gi æand Bangladeshis having permanent
residence or owning properties or business in
Bangladesh or enjoying other facilities not available to
foreign nationals” kã¸wji cwie‡Z© æholding Bangladeshi
passports” kã¸wj cÖwZ¯’vwcZ nB‡e;
(2) sub-section (1A) Gi cwie‡Z© wbgœiƒc sub-section (1A)
cÖwZ¯’vwcZ nB‡e, h_v:-
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æ(1A) There shall be levied and collected Foreign Travel
Tax on all foreign travels by land or sea by
Bangladeshi nationals holding Bangladeshi
passports at the rate of two hundred and fifty taka
per traveller by land and six hundred taka per
traveller by sea.”;
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(3) sub-section (1A) Gi ci wbgœiƒc b~Zb sub-section (1B)
mwbœ‡ewkZ nB‡e, h_v:-
Ordinance XXXVI
of 1984 Gi ms‡kvab
æ(1B) The Government may, by notification in the
official Gazette, make any exemption or reduction
in rate in respect of Foreign Travel Tax in favour
of any class of travellers for such period or periods
as it may decide.”|
6 | Income tax Ordinance, 1984 (XXXVI of 1984) Gi(1) section 2 Gi-(K) clause (4) Gi æAppellate Additional Commissioner
of Taxes” kã¸wji ci æand also a person appointed to
hold current charge of an Appellate Joint
Commissioner of Taxes” kã¸wj ms‡hvwRZ nB‡e;
A_© AvBb, 1999
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(L) clause (6) Gi æa superannuation fund” kã¸wji ci
æor a pension fund” kã¸wj mwbœ‡ewkZ nB‡e;
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(M) clause (19A) Gi ci wbgœiƒc b~Zb clause (19B) mwbœ‡ewkZ
nB‡e, h_v:æ(19B) Commissioner (Large Taxpayer Unit) means
a person appointed to be a Commissioner of
Taxes (Large Taxpayer Unit) under section 3
and includes a person appointed to hold
current charge of Commissioner of Taxes
(Large Taxpayer Unit);”;
(N) clause (26) Gi sub-clause (iv) wejyß nB‡e;
(O) clause (29) Gi æan Extra Assistant Commissioner
of Taxes under section 3” kã¸wj I msL¨vwUi ci æand
includes a person appointed to hold current charge
of an Extra Assistant Commissioner of Taxes”
kã¸wj ms‡hvwRZ nB‡e;
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(P) clause (34) Gi ‡klvs‡k æbut does not include, in the
case of a shareholder of a Bangladeshi company,
the amount representing the face value of any
bonus shares or the amount of any bonus declared,
issued or paid by the company to its shareholders
with a view to increasing its paid up share capital;”
kã¸wj, Kgv¸wj, †mwg‡KvjbwU wejyß nB‡e;
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(Q) clause
(36)
Gi
æInspecting
Additional
Commissioner of Taxes” kã¸wji ci æand also a
person appointed to hold current charge of an
Inspecting Joint Commissioner of Taxes” kã¸wj
ms‡hvwRZ nB‡e; Ges
(R) clause (58) Gi sub-clause (d) Gi ci wbgœiƒc subclause (e) ms‡hvwRZ nB‡e, h_v:æ(e) any leave encashment;”;
(2) section 3 Gi clause (2A) Gi ci wbgœiƒc b~Zb clause (2B)
mwbœ‡ewkZ nB‡e, h_v:æ(2B) Commissioner of Taxes (Large Taxpayer
Unit),”;
(3)
section 6 Gi sub-section (1) Gi clause (b) Gi ci wbgœiƒc
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b~Zb clause (bb) mwbœ‡ewkZ nB‡e, h_v:-
A_© AvBb, 1999
215
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æ(bb) the Commissioner (Large Taxpayer Unit) shall
perform his functions in respect of such areas, or
such persons or classes of persons, or such cases or
classes of cases or such incomes or classes of
incomes, as the Board may assign to him;”;
(4) section 19 Gi--
(K) sub-section (11) Gi æwhich makes any debtor
taxable” kã¸wj wejyß nB‡e;
(L) sub-section (15) Gi clause (aa) Gi ætwo years”
kã¸wj, `yBevi DwjøwLZ, Gi cwie‡Z© æthree years” kã¸wj
Dfq ¯’v‡b cÖwZ¯’vwcZ nB‡e; Ges
(M) sub-section (21) Gi ætwo years” kã¸wj, `yBevi DwjøwLZ,
Gi cwie‡Z© æthree years” kã¸wj Dfq ¯’v‡b cÖwZ¯’vwcZ
nB‡e;
(5) section 19AA Gi ci wbgœiƒc b~Zb section 19B mwbœ‡ewkZ nB‡e,
h_v:-
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æ19B. Special tax treatment in respect of investment in
house property.- Notwithstanding anything
contained in this Ordinance or any other law for the
time being in force, no question as to the source of
any sum invested by any person in the construction
or purchase of any building or apartment shall be
raised if the assessee pays, before the assessment is
completed for the relevant assessment year, tax at
the rate of-
(a) taka one hundred per square metre in the case of
a building or apartment the plinth area of which
does not exceed one hundred and forty square
metre,
(b) taka one hundred and fifty per square metre in
the case of a building or apartment the plinth
area of which exceeds one hundred and forty
square metre but does not exceed two hundred
and thirty square metre, and
(c) taka two hundred per square metre in the case of
a building or apartment the plinth area of which
exceeds two hundred and thirty square metre.”;
(6) section 28 Gi sub-section (3) Gi æBangladesh Shilpa Rin
Shangstha” kã¸wji ci æ, Investment Corporation of
Bangladesh” Kgv I kã¸wj mwbœ‡ewkZ nB‡e;
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(7) section 29 Gi sub-section (1) Gi clause (xviiiaa) Gi
wØZxq proviso Gi æand 1999-2000” kãwU I msL¨v¸wji
cwie‡Z© æ, 1999-2000, 2000-2001 and 2001-2002”
Kgv¸wj, msL¨v¸wj I kãwU cÖwZ¯’vwcZ nB‡e;
(9) section 45 Gi-
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(8) section 31 Gi proviso Gi æthe Companies Act, 1913
(VII of 1913)Ó kã¸wj, Kgv, msL¨v¸wj I eÜbx¸wji cwie‡Z©
Ò‡Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb)Ó kã¸wj, Kgv,
msL¨v¸wj I eÜbx¸wj cÖwZ¯’vwcZ nB‡e;
(K) sub-section (2B) Gi clause (cc) Gi-
(A) æwithin two years from the end of the period”
kã¸wji cwie‡Z© æduring the period, or within
one year from the end of the period,” kã¸wj I
Kgv¸wj cÖwZ¯’vwcZ nB‡e; Ges
(Av) †kl cÖvšÍw¯’Z †mwg‡Kvj‡bi cwie‡Z© GKwU †Kvjb
cÖwZ¯’vwcZ nB‡e Ges Zrci wbgœiƒc proviso ms‡hvwRZ
nB‡e, h_v:-
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æProvided that the quantum of investment referred
to in this clause shall be reduced by the
amount of dividend, if any, declared by the
company enjoying tax exemption under this
section;”;
(L) sub-section (3) Gi proviso Gi cwie‡Z© wbgœiƒc proviso
cÖwZ¯’vwcZ nB‡e, h_v:-
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æProvided that in respect of depreciation, only the
allowances for normal depreciation specified in
paragraph 3 of the Third Schedule shall be
allowed.”;
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(10) section 46 Gi sub-section (2B) Gi clause (cc) Gi(K) æwithin two years from the end of the period”
kã¸wji cwie‡Z© æduring the period, or within one
year from the end of the period,” kã¸wj I Kgv¸wj
cÖwZ¯’vwcZ nB‡e; Ges
(L) †kl cÖvšÍw¯’Z †mwg‡Kvj‡bi cwie‡Z© GKwU †Kvjb cÖwZ¯’vwcZ
nB‡e Ges Zrci wbgœiƒc proviso ms‡hvwRZ nB‡e, h_v:æProvided that the quantum of investment referred to
in this clause shall be reduced by the amount of
dividend, if any, declared by the company
enjoying tax exemption under this section;”;
A_© AvBb, 1999
217
(11) section 46A Gi sub-section (5) Gi proviso Gi cwie‡Z©
wbgœiƒc proviso cÖwZ¯’vwcZ nB‡e, h_v:-
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æProvided that in respect of depreciation, only the allowances
for normal depreciation specified in paragraph 3 of the
Third Schedule shall be allowed.”;
(12) section 49 Gi sub-section (1) Gi- -
(K) clause (m) Gi ‡kl cÖvšÍw¯’Z æand” kãwU wejyß nB‡e; Ges
(L) clause (q) Gi ci wbgœiƒc b~Zb clauses (r), (s), (t), (u),
(v), (w), (x), (y) and (z) mwbœ‡ewkZ nB‡e, h_v:-
æ(r) income derived on account of fees for
professional or technical services;
(s) income derived on account of manufacture of
cigarettes manually without any mechanical aid
whatsoever;
(t) income derived from compensation against
acquisition of property;
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(u) income derived on account of interest on savings
instruments;
(v) income derived on account of bonus or bonus
shares issued by a company registered under the
Companies Act, 1913 (VII of 1913) or †Kv¤úvbx
AvBb, 1994 (1994 m‡bi 18 bs AvBb);
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(w) income derived on account of running of brick
field;
(x) income derived on account of services rendered
by the doctors;
(y) income derived on account of real estate
business; and
(z) income derived on account of commission of
letter of credit;”;
(13) section 52A Gi -(K) æat the rate of ten per cent.” kã¸wj I dzj÷‡ci
cwie‡Z© æat the rate of five per cent.” kã¸wj I
dzj÷c cÖwZ¯’vwcZ nB‡e ;
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A_© AvBb, 1999
(L) proviso Gi cwie‡Z© wbgœiƒc proviso cÖwZ¯’vwcZ nB‡e, h_v:-
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æProvided that where the Board, on an application made
in this behalf, gives a certificate in writing that the
person rendering professional or technical services
is not likely to have any assessable income during
the year or the income is otherwise exempted from
tax under any provision of this Ordinance, payment
referred to in this section shall be made without any
deduction until the certificate is cancelled.”; Ges
(M) Explanation Gi clause (a) Gi æmedical,” kã I Kgv
wejyß nB‡e;
(14) section 52C Gi ci wbgœiƒc b~Zb sections 52D, 52E, 52F,
52G, 52H and 52I mwbœ‡ewkZ nB‡e, h_v:-
æ52D. Deduction at source from interest on savings
instruments.- Any person responsible for making
any payment by way of interest on any savings
instruments shall, at the time of such payment,
deduct income tax at the rate of ten per cent. on
such interest :
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Provided that no tax shall be deducted under
this section if the total amount of interest does not
exceed twenty five thousand taka:
Provided further that the provisions of this
section shall not apply to the savings instruments
purchased on or before the tenth day of June, 1999.
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52E. Collection of tax on account of bonus or bonus
shares.- The principal officer of any company
registered under the Companies Act, 1913 (VII of
1913) or †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb)
shall, at the time of issuing any bonus share or
bonus to its shareholders, collect income tax at the
rate of ten per cent on the face value of the bonus
share or the amount of the bonus.
52F. Collection of tax from brick manufacturers.Any person responsible for issuing any permission
for the manufacture of bricks shall, at the time of
issuing such permission, collect income tax from
such manufacturer, at the rate of taka five thousand
for each brick field.
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219
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52G. Deduction from fees for services rendered by
doctors.- The principal officer of any company
registered under the Companies Act, 1913 (VII of
1913) or †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) or
the chief executive of any non-government
organisation registered with the Bureau of Nongovernmental Organisation or the chief executive of
any trust registered under the Trusts Act, 1882 (II of
1882) running any general or specialised hospital or
any diagnostic centre shall be responsible for
making any payment to any doctor which may be
payable to him on account of fees for services
rendered by him to a patient in such hospital or
diagnostic centre and shall, at the time of making
such payment, deduct income tax at the rate of ten
per cent on the amount so payable.
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52H. Collection of tax from persons engaged in the real
estate business.- (1) Any authority responsible for
approving any plan submitted by any person
engaged in the real estate business for the purpose of
construction of any residential or commercial
building shall, at the time of giving such approval,
collect income tax from the person submitting such
plan at the following rates:-
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(a) where the proposed building is situated within
the limits of Dhaka city corporation or
Chittagong city corporation, three per cent. of
the estimated cost of construction of such
building or the aggregate of taka one hundred
and fifty per square metre, whichever is higher;
(b) where the proposed building is situated within
the limits of any other city corporation or of a
paurasava of a divisional headquarters or district
headquarters, one per cent of the cost of
construction of such building or the aggregate of
taka thirty per square metre, whichever is
higher.
(2) The amount of tax referred to in sub-section (1) shall
be treated as a payment of tax in respect of the
income of the period which would be the income
year in which the building referred to in the said
sub-section is completed.
220
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52I. Deduction from the commission of letter of
credit.- Any person responsible for opening letter
of credit for the purpose of import of goods for
himself or for any other person shall, at the time of
collecting commission with respect to letter of
credit, deduct income tax at the rate of five per cent
on the amount of such commission.”;
(15) section 53A Gi sub-section (1) Gi ci wbgœiƒc Explanation
ms‡hvwRZ nB‡e, h_v:æExplanation.- For the purpose of this section, æhouse
rent” means any payment, by whatever name
called, under any lease, tenancy or any other
agreement or arrangement for the use of any
building including any furniture, fittings and the
land appurtenant thereto.”;
(16) section 54 Gi sub-section (2) Gi proviso †Z ætaka ten
thousand” kã¸wji cwie‡Z© ætaka thirty thousand” kã¸wj
cÖwZ¯’vwcZ nB‡e;
(17) Section 75 Gi-
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(K) sub-section (1) Gi ‡kl cÖvšÍw¯’Z dzjócwUi cwie‡Z© GKwU
†Kvjb cÖwZ¯’vwcZ nB‡e Ges Zrci wbgœiƒc proviso ms‡hvwRZ
nB‡e, h_v:-
æProvided that any non-resident Bangladeshi may file
his return of income along with bank draft
equivalent to the tax liability, if any, on the basis of
such return, to his nearest Bangladesh mission and
the mission will issue a receipt of such return with
official seal and send the return to the Board.”;
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(L) sub-section (1A) Gi clause (iii) Gi ci wbgœiƒc b~Zb
clause (iv) ms‡hvwRZ nB‡e, h_v:æ(iv) owns a membership of a club registered
under g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22
bs AvBb)Ó.;
(M) sub-section (2) Gi clause (d) Gi cwie‡Z© wbgœiƒc
clause (d) cÖwZ¯’vwcZ nB‡e, h_v:æ(d) accompanied, in the case of an individual
whose total income in the income year
exceeds three lac taka, by a statement in the
prescribed form and verified in the prescribed
manner giving particulars specified in section
80 in respect of himself, his spouse, his minor
children and dependants.”;
A_© AvBb, 1999
221
(18) section 82C Gi(K) sub-section (2) Gi(A) clause (d) Gi ‡kl cÖvšÍw¯’Z æand” kãwU wejyß nB‡e;
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(Av) clause (e) Ges ZrcieZ©x proviso Gi cwie‡Z© wbgœiƒc
clauses (e), (f) Ges proviso cÖwZ¯’vwcZ nB‡e, h_v:-
æ(e) the amount of interest on savings
instruments on which tax is deductible
under section 52D;
(f) the amount of the estimated cost of
construction of residential or commercial
building referred to in section 52H :
Provided that provisions of sub-section (1) shall
not be applicable in the case of-
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(i) clause (a) of this sub-section with
respect to a contractor of an oil
company or a sub-contractor to the
contractor of an oil company as
referred to in rule 39 of the Income Tax
Rules, 1984, and
(ii) clause (d) of this sub-section with
respect to any investment made under
sub-sections (6), (8), (9) and (10) of
section 32.”;
(L) sub-section (4) Gi æand dividend under section 54”
kã¸wj I msL¨vwUi cwie‡Z© æ, interest on savings
instruments under section 52D and business of real
estate for the purpose of collection of tax under
section 52H” Kgv, kã¸wj, msL¨v¸wj I Aÿi¸wj cÖwZ¯’vwcZ
nB‡e;
(19) section 82C Gi ci wbgœiƒc b~Zb section 82D mwbœ‡ewkZ nB‡e, h_v:æ82D. Spot assessment.- Notwithstanding anything contained
in this Ordinance, where an assessee, not being a
company, who has not previously been assessed under
this Ordinance, carrying on any business or profession
in any shopping centre or commercial market or
having a small establishment, the Deputy
Commissioner of Taxes may fix the tax payable by
him in such manner and at such rate as may be
prescribed and the receipt obtained for payment of
such tax shall be deemed to be an order of assessment
under section 82.”;
222
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(20) section 83A Gi cwie‡Z© wbgœiƒc section 83A cÖwZ¯’vwcZ nB‡e, h_v:-
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æ83A. Self assessment.- (1) Notwithstanding anything
contained in this Ordinance, where the return of
income for any income year filed by an assessee, in
accordance with the rules for self assessment made by
the Board for that year or any instructions or orders
issued thereunder, the Deputy Commissioner of Taxes
shall receive such return himself or cause to be
received by any other official authorised by him and
issue a receipt of such return with signature and
official seal affixed thereon and the said receipt shall
be deemed to be an order of assessment under section
82 for the assessment year for which the return is filed.
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(2) Notwithstanding anything contained in sub-section (1)
and section 93, the Board or any authority subordinate
to the Board, if so authorised by the Board in this
behalf, may select, in the manner to be determined by
the Board, a portion, not exceeding twenty per cent. of
the returns filed under sub-section (1) and refer the
returns so selected to the Deputy Commissioner of
Taxes for the purpose of audit and the Deputy
Commissioner of Taxes shall thereupon proceed, if so
required, to make the assessment under section 83 or
section 84, as the case may be:
Provided that the Deputy Commissioner of Taxes shall not
proceed to make any audit in respect of a return, where
such return shows at least fifteen per cent higher
income than the income last assessed, even if the
return is selected for audit.”;
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(21) section 83AA Gi sub-section (3) Gi cwie‡Z© wbgœiƒc subsection (3) cÖwZ¯’vwcZ nB‡e, h_v:æ(3) Notwithstanding anything contained in sub-section (1)
and section 93, the Board or any authority subordinate
to the Board, if so authorised by the Board in this
behalf, may select, in the manner to be determined by
the Board, a portion, not exceeding twenty per cent. of
the returns filed under sub-section (1) and refer the
returns so selected to the Deputy Commissioner of
Taxes for the purpose of audit and the Deputy
Commissioner of Taxes shall thereupon proceed, if so
required, to make the assessment under section 83 or
section 84, as the case may be:
A_© AvBb, 1999
223
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Provided that the Deputy Commissioner of Taxes shall
not proceed to make any audit in respect of a return,
where such return shows at least twenty per cent
higher income than the income last assessed, even if
the return is selected for audit.”;
(22) section 84 Gi clause (c) Gi æ83 (2)” msL¨v¸wj I eÜbx¸wji
cwie‡Z© æ83(1)” msL¨v¸wj I eÜbx¸wj cÖwZ¯’vwcZ nB‡e;
(23) section 100 Gi sub-section (1) Gi æthe Companies Act,
1913 (VII of 1913)” kã¸wj, Kgv, eÜbx¸wj I msL¨v¸wji cwie‡Z©
æthe Companies Act, 1913 (VII of 1913) or †Kv¤úvbx AvBb,
1994 (1994 m‡bi 18 bs AvBb)Ó kã¸wj, Kgv¸wj, eÜbx¸wj I
msL¨v¸wj cÖwZ¯’vwcZ nB‡e;
(24) section 102 Gi sub-section (5) Gi æCollector of
Customs” kã¸wji cwie‡Z© æCommissioner of Customs”
kã¸wj cÖwZ¯’vwcZ nB‡e;
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(25) section 107 Gi sub-section (2) Gi Explanation Gi clause
(c) Gi æthe Gift-tax Act, 1963 (XIV of 1963)” kã¸wj,
Kgv, msL¨v¸wj I eÜbx¸wji cwie‡Z© æthe Gift-tax Act, 1963
(XIV of 1963) or `vb Ki AvBb, 1990 (1990 m‡bi 44 bs AvBb)
kã¸wj, Kgv¸wj, msL¨v¸wj I eÜbx¸wj cÖwZ¯’vwcZ nB‡e ;
(26) section 124 Gi cwie‡Z© wbgœiƒc section 124 cÖwZ¯’vwcZ nB‡e,
h_v:-
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æ124. Penalty for failure to file return, etc.- Where any
person has, without reasonable cause, failed to file
or furnish or, as the case may be, obtain and display
within the time laid down therefore,(a) a return of income required by or under sections
75, 77, 89(2), 91(3) or 93(1); or
(b) any certificate, statement, accounts or
information required by or under sections 58,
108, 109, 110 or 113; or
(c) the tax payer’s identification number (TIN)
certificate under section 184C;
the Deputy Commissioner of Taxes shall impose upon
such person a penalty of taka five hundred and in the case
of a continuing default a further penalty of taka two
hundred and fifty for every month or a fraction thereof
during which the default continues.”;
224
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(27) section 128 Gi-
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(K) sub-section (1) Gi ‡kl cÖvšÍw¯’Z dzjócwUi cwie‡Z© GKwU
†Kvjb cÖwZ¯’vwcZ nB‡e Ges Zrci wbgœiƒc proviso ms‡hvwRZ
nB‡e, h_v:æProvided that where concealment referred to in this subsection is in a case where the assessment of tax was
made by the assessee himself in accordance with any
provision of this Ordinance or rules made thereunder
and accepted by the Deputy Commissioner of Taxes
as correct, the words ætwo and a half times” occurring
in this sub-section shall be read as æfive times.”;
(L) sub-section (2A) wejyß nB‡e;
(28) section 131 Gi ‡kl cÖvšÍw¯’Z †Kvj‡bi cwie‡Z© dzjóc cÖwZ¯’vwcZ
nB‡e Ges proviso wU wejyß nB‡e;
(29) section 142A Gi sub-section (1) Gi æin whose territorial
jurisdiction the office of the Deputy Commissioner of
Taxes is situate, or the assessee resides, or owns property
or carries on business or profession,” kã¸wj I Kgv¸wj wejyß
nB‡e;
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(30) section 143 Gi-
(K) sub-section (1) Gi æin sub-section (2)” kã¸wj, eÜbx¸wj
I msL¨vwUi cwie‡Z© æin sub-section (1A) or (2)” kã¸wj,
eÜbx¸wj I msL¨v¸wj cÖwZ¯’vwcZ nB‡e;
(L) sub-section (1) Gi ci wbgœiƒc b~Zb sub-section (1A)
mwbœ‡ewkZ nB‡e, h_v:-
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æ(1A) For the purpose of recovery of tax payable by an
assessee which is not disputed in appeal to any
appellate forum, the Deputy Commissioner of
Taxes may, with the previous approval of the
Commissioner, after giving the assessee an
opportunity of being heard, stop movement of any
goods and services from the business premises of
such assessee and also shutdown such business
premises till the recovery of the tax referred to
above or any satisfactory arrangement has been
made for the recovery of such tax.”;
(M) sub-section (2) Gi clause (a) Gi æany money” `yB¯’v‡b
DwjøwLZ kã¸wji cwie‡Z© æany money or goods” kã¸wj
Dfq ¯’v‡b cÖwZ¯’vwcZ nB‡e;
A_© AvBb, 1999
225
(31) section 153 Gi sub-section (3) Gi-(K) æfifteen per cent.” kã¸wji cwie‡Z© æfive per cent.”
kã¸wj cÖwZ¯’vwcZ nB‡e; Ges
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(L) proviso wU wejyß nB‡e;
(32) section 156 Gi sub-section (6) Gi æfrom the date on
which the appeal was filed” kã¸wji cwie‡Z© æfrom the end
of the month in which the appeal was filed” kã¸wj
cÖwZ¯’vwcZ nB‡e;
(33) section 158 Gi-
(K) sub-section (2) Gi clause (a) Gi æthirty per cent.”
kã¸wji cwie‡Z© ætwenty per cent.” kã¸wj cÖwZ¯’vwcZ
nB‡e;
(L) sub-section (3) Gi æif the Board directs” kã¸wji
cwie‡Z© æif the Commissioner directs” kã¸wj cÖwZ¯’vwcZ
nB‡e; Ges
(M) sub-section (4) Gi cwie‡Z© wbgœiƒc sub-section (4)
cÖwZ¯’vwcZ nB‡e, h_v:-
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æ(4)Every appeal under sub-section (1) or subsection (3) shall be filed within sixty days of the
date on which the order sought to be appealed
against is communicated to the assessee or to the
commissioner, as the case may be:
Provided that the Appellate Tribunal may admit an
appeal after the expiry of sixty days if it is
satisfied that there was sufficient cause for not
presenting the appeal within that period.”;
(34) section 159 Gi sub-section (6) Gi wØZxq proviso Gi ‡kl
cÖvšÍw¯’Z dzjócwUi cwie‡Z© GKwU †Kvjb cÖwZ¯’vwcZ nB‡e Ges Zrci
wbgœiƒc b~Zb proviso ms‡hvwRZ nB‡e, h_v:æProvided further that the provisions of this sub-section shall,
in relation to an appeal filed by an assessee on or after the
first day of July, 1999, have effect as if for the words
ætwo years from the end of the year” the words ætwo
years from the end of the month” were substituted.”;
(35) section 160 Gi sub-section (1) Gi æwithin sixty days”
kã¸wji cwie‡Z© æwithin ninety days” kã¸wj cÖwZ¯’vwcZ nB‡e;
226
A_© AvBb, 1999
(36) section 163 Gi sub-section (3) Gi clause (m) Gi cwie‡Z©
wbgœiƒc clause (m) cÖwZ¯’vwcZ nB‡e, h_v:-
(37) section 165 Gi-
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æ(m) any such facts to any authority exercising power
under the Excise and Salt Act, 1944 (I of 1944), the
Gift-tax Act, 1963 (XIV of 1963), `vb Ki AvBb, 1990
(1990 m‡bi 22bs AvBb), the Wealth-tax Act, 1963
(XV of 1963), the Customs Act, 1969 (IV of 1969),
the Sales tax Ordinance, 1982 (XVIII of 1982) or
g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22bs AvBb) as
may be necessary for the purpose of enabling it duly
to exercise such powers.”;
(K) æfor a term which may extend to three years” kã¸wji
ci æbut shall not be less than three months” kã¸wj
mwbœ‡ewkZ nB‡e;
(L) clause (a) Gi æand which he either knows or
believes to be false or does not believe to be true”
kã¸wj wejyß nB‡e; Ges
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(M) clause (c) Gi ‡kl cÖvšÍw¯’Z dzjócwUi cwie‡Z© GKwU
†mwg‡Kvjb cÖwZ¯’vwcZ nB‡e Ges Zrci wbgœiƒc b~Zb clause
(d) ms‡hvwRZ nB‡e, h_v:æ(d) refuses to furnish such information as may be
necessary for the purpose of survey under
section 115.”;
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(38) section 166 Gi æfive years” kã¸wji ci æbut shall not be
less than three months” kã¸wj mwbœ‡ewkZ nB‡e;
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(39) section 169 Gi sub-section (2) wejyß nB‡e;
(40) section 184A Gi clause (c) Gi ‡kl cÖvšÍw¯’Z dzjócwUi cwie‡Z©
GKwU †mwg‡Kvjb cÖwZ¯’vwcZ nB‡e Ges Zrci wbgœiƒc b~Zb clause
(d) ms‡hvwRZ nB‡e, h_v:æ(d) submitting an application for membership of a
club registered under g~j¨ ms‡hvRb Ki AvBb, 1991
(1991 m‡bi 22 bs AvBb).Ó;
A_© AvBb, 1999
227
(41) section 184B Gi ci wbgœiƒc b~Zb section 184C mwbœ‡ewkZ nB‡e,
h_v:-
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æ184C.- Displaying of tax payer’s identification number
certificate.- An assessee having income from
business or profession shall obtain tax payer’s
identification number (TIN) certificate from the
Deputy Commissioner of Taxes under whose
jurisdiction he is being assessed, by the thirty-first
day of December, every year and shall display such
certificate at a conspicuous place of such assessee’s
business premises.”;
(42) The First Schedule Gi--
(K) Part A Gi paragraph 2 Gi sub-paragraph (1) Gi
cwie‡Z© wbgœiƒc sub-paragraph (1) cÖwZ¯’vwcZ nB‡e, h_v:-
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æ(1) The Board shall, within six months from the
date of receipt of the application by it for
according approval to any superannuation fund,
accord such approval, failing which the
superannuation fund shall be deemed to have
been accorded approval and the Board may, if in
its opinion, the superannuation fund contravenes
any of the conditions specified in paragraph 3,
withdraw such approval at any time.”;
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(L) Part C Gi paragraph 2 Gi sub-paragraph (1) Gi
cwie‡Z© wbgœiƒc sub-paragraph (1) cÖwZ¯’vwcZ nB‡e, h_v:æ(1) The Board shall, within six months from the
date of receipt of the application by it for
according approval to any gratuity fund, accord
such approval, failing which the gratuity fund
shall be deemed to have been accorded
approval, and the Board may, if, in its opinion,
the gratuity fund contravenes any of the
conditions specified in paragraph 3 and the
rules made by the Board in that behalf,
withdraw such recognition at any time.”;
(43) The Third Schedule Gi paragraph 11 Gi sub-paragraph
(3) Gi clause (g) Gi æthe ænormal depreciation” and
æextra depreciation” if any, allowed under paragraphs 3
and 4 of this Schedule” kã¸wj, Kgv I msL¨v¸wji cwie‡Z© æthe
ænormal depreciation” allowed under paragraph 3 of this
Schedule” kã¸wj I msL¨vwU cÖwZ¯’vwcZ nB‡e;
228
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(44) The Sixth Schedule Gi Part A Gi(K) paragraph 1 Gi explanation wU wejyß nB‡e;
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(L) paragraph 14 Gi clause (h) wejyß nB‡e; Ges
(M) paragraph 30 Gi ci wbgœiƒc b~Zb paragraphs 31 Ges 32
ms‡hvwRZ nB‡e, h_v:-
æ31. An amount equal to fifty per cent of the
income of an assessee, being a resident,
derived from business of shipping in
international waters, with the ships whose port
of registry is in Bangladesh.
32. Any income not exceeding twenty five
thousand taka received by an individual from
interest on savings instruments.”|
7| g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi-
(1) aviv 6 Gi Dc-aviv (4) Gi cwie‡Z© wbgœiƒc Dc-aviv (4)
cÖwZ¯’vwcZ nB‡e, h_v:-
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Ò(4) GB avivq hvnv wKQyB _vKzK bv †Kb, †evW©, wewa Øviv
wba©vwiZ c×wZ‡Z, †h †Kvb cY¨, cY¨‡kªYx ev †mevi †ÿ‡Î
g~j¨ ms‡hvRb Ki ev †ÿÎgZ, m¤ú~iK ïé cwi‡kv‡ai
mgq I c×wZ wba©viYmn, AwMÖg cwi‡kv‡ai weavb Kwi‡Z
cvwi‡e|Ó;
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(2) aviv 6 Gi Dc-aviv (4M) Gi `dv (Av) Gi ci wbgœiƒc `dv (B)
ms‡hvwRZ nB‡e, h_v:Ò(B) `dv (A) Gi weavbvejx ÿzbœ bv Kwiqv Dr‡m KwZ©Z g~j¨
ms‡hvRb Ki KZ©b/Av`v‡qi `yB gv‡mi g‡a¨ miKvix
†UªRvix‡Z Rgv cÖ`v‡b e¨_© nB‡j mswkøó g~j¨ ms‡hvRb Ki
KZ©b/Av`vqKvix e¨w³, KwZ©Z g~mK Rgv cÖ`v‡b `vwqZ¡cÖvß
e¨w³ Ges mswkøó cÖwZôv‡bi cÖavb wbe©vnx Kg©KZ©v‡K
mswkøó Kwgkbvi AbwaK cuwPk nvRvi UvKv e¨w³MZ
Rwigvbv Kwi‡Z cvwi‡e|Ó;
(3) aviv 7 Gi Dc-aviv (1) G Òwejvm cY¨, AZ¨vek¨K b‡n Ges
mvgvwRKfv‡e Abwf‡cÖZÓ kã¸wji ci ÒGes Ab¨vb¨ cY¨ I
†mev hvnvi Dci Rb¯^v‡_© m¤ú~iK ïé Av‡ivc Kiv hyw³hy³Ó
kã¸wj mwbœ‡ewkZ nB‡e;
1991 m‡bi 22 bs
AvBb ms‡kvab
A_© AvBb, 1999
229
(4) aviv 8 Gi Dc-aviv (3) Gi ci wbgœiƒc b~Zb Dc-aviv (4)
ms‡hvwRZ nB‡e, h_v:-
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Ò(4) †evW©, Rb¯^v‡_©i ¸iæZ¡ we‡ePbv Kwiqv Ges h‡_vchy³
AbymÜvbc~e©K miKvix ‡M‡R‡U RvixK…Z Av‡`k Øviv, †Kvb
wbw`©ó cY¨, cY¨‡kªYx ev †mev cÖ`vbKvix‡K evwl©K UvY©Ifv‡ii
cwigvY wbwe©‡k‡l aviv 15 Gi AvIZvq wbewÜZ nIqv mn
g~j¨ ms‡hvRb Ki cÖ`v‡bi Av‡`k cÖ`vb Kwi‡Z cvwi‡e|Ó;
(5) aviv 8K Gi Dc-aviv (1) Ges aviv 8M Gi Dc-aviv (1) I (4)
Gi me©Î ÒwefvMxq Kg©KZ©vÓ kã؇qi cwie‡Z© Òmycvwib‡Ub‡W›UÓ
kãwU cÖwZ¯’vwcZ nB‡e;
(6) aviv 9 Gi Dc-aviv (1) G ÒDrcv` K‡ii wecix‡ZÓ kã¸wji ci
Òmswkøó Ki †gqv‡`Ó kã¸wj mwbœ‡ewkZ nB‡e;
(7) aviv 14 Gi Dc-aviv (1) Gi ci wbgœiƒc b~Zb Dc-aviv (1K)
mwbœ‡ewkZ nB‡e, h_v:-
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Ò(1K) †evW©, we‡kl Av‡`k Øviv, Av‡`‡k DwjøwLZ mxgv I kZ©
mv‡c‡ÿ †Kvb AvšÍR©vwZK Pzw³ ev wØcÿxq Pzw³ cvi®úwiK
wfwˇZ (reciprocal basis) ev¯Íevq‡bi Rb¨, †h †Kvb
c‡Y¨i Avg`vbx, mieivn MÖnb ev †mev MÖnY-‡K GB AvB‡bi
Aax‡b Av‡ivc‡hvM¨ g~j¨ ms‡hvRb Ki ev †ÿÎgZ, m¤ú~iK
ïé nB‡Z Ae¨vnwZ cÖ`vb Kwi‡Z cvwi‡e|Ó;
(8) aviv 24 Gi ci wbgœiƒc b~Zb aviv 24K ms‡hvwRZ nB‡e, h_v:-
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Ò24K| g~j¨ ms‡hvRb Ki Kg©KZ©v KZ…©K mnvqZv cÖ`vb|- The
Customs Act, 1969 (IV of 1969), Gift Tax Act,
1963 (XIV of 1963) wKsev `vb Ki AvBb, 1990 (1990
m‡bi 22 bs AvBb), Income Tax Ordinance, 1984
(XXXVI of 1984) Gi D‡Ï‡k¨ c~iYK‡í g~j¨ ms‡hvRb
Ki msµvšÍ cÖ‡qvRbxq mKj Z_¨vw` D³ AvBb cÖ‡qvM I
ev¯ÍevqbKvix KZ…©cÿ‡K g~j¨ ms‡hvRb Ki Kg©KZ©vMY
mieivn Kwi‡eb|Ó;
(9) aviv 26 Gi Dc-aviv (3) Gi ci b~Zb Dc-aviv (4) ms‡hvwRZ
nB‡e, h_v:Ò(4) Dc-aviv (1), (2) I (3) G hvnv wKQzB _vKzK bv †Kb,
cÖwZwôZ wbewÜZ e¨w³i †ÿ‡Î, cÖwZwôZ wbewÜZ e¨w³
we‡ewPZ nIqvi erm‡i GB avivi AvIZvq Zvnvi e¨emvq ¯’j
cwi`k©b Kiv hvB‡e bv|Ó;
230
A_© AvBb, 1999
(10) aviv 33 Gi cwie‡Z© wbgœiƒc aviv 33 cÖwZ¯’vwcZ nB‡e, h_v:-
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Ò33| bw_cÎ msiÿ‡Yi †gqv`|- ‡h wbewÜZ e¨w³i aviv 31 Gi
Aaxb †Kvb bw_cÎ msiÿ‡Yi eva¨evaKZv iwnqv‡Q,
Zvnv‡K D³ bw_cÎ †h Ki‡gqv` m¤úwK©Z †mB Ki‡gqv`
mgvwßi cieZ©x Ab~¨b Pvi eQi Dnv evsjv‡`‡k msiÿY
Kwi‡Z nB‡e; Z‡e, wbewÜZ e¨w³i weiæ‡× GB AvB‡b
`v‡qiK…Z †h †Kvb gvgjv Awb®úbœ _vwK‡j, D³ gvgjv
P~ovšÍ wb®úwË bv nIqv ch©šÍ gvgjv mswkøó Ki †gqv‡`i
bw_cÎ msiÿY Kwi‡Z nB‡eÓ;
(11) aviv 37 Gi Dc-aviv (2) Gi `dv (U) Gi ci DwjøwLZ `Ð
m¤úwK©Z weav‡bi cwie‡Z© wbgœiƒc weavb cÖwZ¯’vwcZ nB‡e, h_v:ÒZvnv nB‡j wZwb mswkøó cY¨ mieivn ev †mev cÖ`v‡bi
Dci cÖ‡`q g~j¨ ms‡hvRb Ki ev, †ÿÎgZ, g~j¨ ms‡hvRb
Ki I m¤ú~iK ï‡éi AvovB ¸Y cwigvY A_©`‡Ð `Ðbxq
nB‡eb Ges D³ Kv‡Ri Rb¨ †Kvb g¨vwR‡óª‡Ui Av`vj‡Z
†`vlx mve¨¯Í nB‡j Ab~¨b wZb gvm nB‡Z AbwaK `yB ermi
Kviv`‡Ð ev AbwaK GK jÿ UvKv A_©`‡Ð A_ev Dfqwea
A_©`‡Ð `Ðbxq nB‡eb| ivR¯^ duvwK e¨ZxZ Ab¨vb¨
Awbq‡gi †ÿ‡Î cuwPk nvRvi UvKv A_©`‡Ð `Ðbxq
nB‡eb|Ó;
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(12) aviv 38 Gi Dc-aviv (2) Gi `dv (L) G ÒAbwaK GK jÿ
UvKv A_©`Ð evÓ kã¸wj Ges ÒhvnvB AwaK nqÓ kã¸wj wejyß
nB‡e Ges ÒwظYÓ kãwUi cwie‡Z© ÒAvovB ¸YÓ kã¸wj
cÖwZ¯’vwcZ nB‡e;
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(13) aviv 42 Gi Dc-aviv (2) Gi `dv (K) Gi ÒcuwPk kZvskÓ
kã¸wji cwie‡Z© Ò`k kZvskÓ Ges `dv (L) Gi ÒcÂvk
kZvskÓ kã¸wji cwie‡Z© ÒcuwPk kZvskÓ kã¸wj cÖwZ¯’vwcZ
nB‡e;
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(14) aviv 72 Gi(K) Dc-aviv (2) Gi `dv (T) Gi ci wbgœiƒc b~Zb `dv (U)
ms‡hvwRZ nB‡e, h_v:Ò(U) GB AvB‡bi Aax‡b msNwUZ †Kvb g~j¨ ms‡hvRb Ki ev
cÖ‡hvR¨ †ÿ‡Î m¤ú~iK ïé ev UvY©Ifvi Ki, duvwKi
NUbv D`NvU‡b, m¤¢ve¨ Ki duvwK cÖwZ‡iva K‡í, cÖK…Z
Ask MÖnY I wbR `vwq‡Z¡i AwZwi³ AmvaviY eyw×gËv,
mZZv I mvnm cÖ‡qvMKvix Kg©KZ©v/Kg©Pvix‡K Ges
GZ`&wel‡q Z_¨ I msev` mieivnKvix‡K Avw_©K
¯^xK…wZ ¯^iƒc cyi®‹vi cÖ`vb;Ó;
A_© AvBb, 1999
231
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(L) Dc-aviv (3) Gi ÒAbwaK cuwPk nvRvi UvKv A_evÓ
kã¸wj Ges Ò, hvnvB AwaK nq,Ó kã¸wj I Kgv¸wj wejyß
nB‡e Ges ÒwظYÓ kãwUi cwie‡Z© ÒAvovB ¸YÓ kã¸wj
cÖwZ¯’vwcZ nB‡e|Ó;
(15) cÖ_g Zdwm‡ji wk‡ivbvgv msL¨v Ò50.02Ó Ges Dnvi wecix‡Z
wØZxq I Z…Zxq Kjv‡gi Gw›Uªmg~n wejyß nB‡e;
(16) wØZxq Zdwmj Gi-
(K) wk‡ivbvgv msL¨v S001 Gi Aax‡b †mevi †KvW S001.20
Ges Dnvi wecix‡Z Z…Zxq Kjv‡gi Gw›Uªmg~‡ni cwie‡Z©
wbgœiƒc †mevi †KvW Ges Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:-
‡i‡¯Íviuv:
e¨vL¨v:
Ò‡i‡¯ÍviuvÓ A_© †Kvb K¬vemn Ggb †Kvb cÖwZôvb,
ms¯’v ev ¯’vb †hLv‡b A_ev †h †Kvb bv‡g AwfwnZ
Ab¨ †Kvb †mev, myweav ev Dc‡hvMxZv cÖ`vb Kiv nDK
ev bv nDK, Dnv‡Z ev Ab¨Î †fv‡Mi D‡Ï‡k¨ †Kvb
Lv`¨ ev cvbxq weµq Kiv nq Ges †d¬vi †kv
cÖ`k©bKvix cÖwZôvbmn hvwš¿K hv‡b cwiPvwjZ
†gvevBj †i‡¯ÍviuvI Bnvi AšÍfy©³ nB‡e|Ó;
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ÒS001.20
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(L) wk‡ivbvgv msL¨v S005 Ges Dnvi wecix‡Z wØZxq I
Z…Zxq Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv
msL¨v Ges Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:-
ÒS005
S005.00
cY¨vMvi:
e¨vL¨v:
ÒcY¨vMviÓ A_© Ggb †Kvb Db¥y³ ev
Ab¨wea ¯’vb †hLv‡b ¯’vbxqfv‡e
Drcvw`Z, Avg`vbxK…Z ev ißvbx‡hvM¨ ev
Ab¨ †h †Kvb cY¨ c‡Yi wewbg‡q ev
cÖKvivšÍ‡i gRy` ev msiÿ‡Yi e¨e¯’v Kiv
nq; D³iƒc †h †Kvb cY¨ gRy` ev
msiÿ‡Yi mnvqK cÖZ¨ÿ I c‡ivÿ mKj
cÖ¯‘wZg~jK Kg©KvÐmn gRy`K…Z A_ev
msiwÿZ D³iƒc †Kvb c‡Y¨i wb®úwË
welqK mKj Kg©KvÐI GB †mevi
AšÍfy©³ nB‡e|Ó;
232
A_© AvBb, 1999
(M) wk‡ivbvgv msL¨v S015 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:-
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ÒS015 S015.00 †dªBU d‡ivqvW©vm© Ges wK¬qvwis I d‡ivqvwW©s
ms¯’v:
S015.10 ‡dªBU d‡ivqvW©vm©
e¨vL¨v:
Ò†dªBU d‡ivqvW©vm©Ó A_© c‡Yi wewbg‡q cY¨
†gvoKRvZKiY ev A‡b¨i Øviv †gvoKRvZK…Z ev
†gvoKRvZKiY e¨ZxZ †Kvb cY¨ eywKs Gi
gva¨‡g MšÍe¨¯’‡j ‡cÖi‡Yi Rb¨ evwYwR¨K
wfwˇZ cwienb e¨emv msµvšÍ Kvh© m¤úv`bKvix
e¨w³, cÖwZôvb ev ms¯’v|
S015.20 wK¬qvwis I d‡ivqvwW©s ms¯’v
e¨vL¨v:
ÒwK¬qvwis I d‡ivqvwW©s ms¯’vÓ A_© we‡`k nB‡Z
Avg`vbxK…Z ev we‡`‡k ißvbx‡hvM¨ †Kvb cY¨
c‡Yi wewbg‡q ev ‡Lv` Lvjvmx (Self
clearance) Gi D‡Ï‡k¨ ïé AvbyôvwbKZv m¤úbœ
Kivi j‡ÿ¨ Customs Act, 1969 (IV of
1969) Gi Section 207 Gi Aaxb jvB‡mÝ
cÖvß †Kvb e¨w³, cÖwZôvb ev ms¯’v|Ó;
Mi
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(N) wk‡ivbvgv msL¨v S027 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:-
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ÒS027
S027.00
exgv †Kv¤úvbx:
e¨vL¨v:
Òexgv †Kv¤úvbxÓ A_© AwMœ, †bŠ, wegvb, gUi,
¯^v¯’¨MZ `yN©Ubv mn Ab¨vb¨ †h †Kvb `yN©Ubvi
†ÿ‡Î exgv cwjwm (Rxeb exgv cwjwm e¨ZxZ)
Gi gva¨‡g ÿwZc~iY e¨e¯’v msµvšÍ e¨emv
cwiPvjbvq wb‡qvwRZ †Kvb e¨w³, cÖwZôvb ev
ms¯’v|Ó;
A_© AvBb, 1999
233
(O) wk‡ivbvgv msL¨v S029 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:S029.00
wPwKrmv cÖwZôvb, `šÍ wPwKrmv †K›`ª Ges
c¨v_jwRK¨vj j¨ve‡iUix:
S029.10
wPwKrmv cÖwZôvb:
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ÒS029
e¨vL¨v:
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ÒwPwKrmv cÖwZôvbÓ A_© Ggb †Kvb ¯’vb,
cÖwZôvb ev ms¯’v †hLv‡b †Kvb gvby‡li ˆ`wnK
ev gvbwmK wel‡qi wPwKrmvi wbwgË e¨e¯’vcÎ,
civgk© ev cÖ‡qvRbxq c¨v_jwRK¨vj cixÿv
Kiv nq Ges DcwiD³ GK ev GKvwaK †mev
cÖ`v‡bi Rb¨ A¯’vqx Avevm‡bi e¨e¯’v Kiv nq
Ges Dnvi wewbg‡q e¨emvwqK wfwˇZ ev gybvdv
AR©‡bi j‡ÿ¨ †mev g~j¨ Av`vq Kiv nq;
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S029.20
Z‡e kZ© _v‡K †h, †hB mKj ¯’vb,
cÖwZôvb ev ms¯’vq webv g~‡j¨ ev `vZe¨
wfwˇZ ev bvggvÎ g~‡j¨i wewbg‡q Dcwi-D³
†Kvb †mev cÖ`vb ev Avevm‡bi e¨e¯’v Kiv nq
†mB mKj ¯’vb, cÖwZôvb ev ms¯’v GB msÁvi
AvIZvewnf©~Z nB‡e|
`šÍ wPwKrmv †K›`ª:
e¨vL¨v:
Ò`šÍ wPwKrmv †K›`ªÓ A_© Ggb †Kvb ¯’vb,
cÖwZôvb ev ms¯’v †hLv‡b A¯’vqx Avevm‡bi
e¨e¯’v _vKzK ev bv _vKzK, e¨emvwqK wfwˇZ
ev gybvdv AR©‡bi j‡ÿ¨ `šÍ welqK †h †Kvb
ai‡Yi wPwKrmvi e¨e¯’v Kiv nq;
Z‡e kZ© _v‡K †h, †h mKj ¯’vb, cÖwZôvb
ev ms¯’v webv g~‡j¨ ev `vZe¨ wfwˇZ ev
bvggvÎ g~‡j¨i wewbg‡q Dcwi-D³ †Kvb †mev
cÖ`vb ev Avevm‡bi e¨e¯’v Kiv nq †mB mKj
¯’vb, cÖwZôvb ev ms¯’v GB msÁvi
AvIZvewnf~©Z nB‡e|
234
A_© AvBb, 1999
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S029.30 c¨v_jwRK¨vj j¨ve‡iUix:
e¨vL¨v:
Òc¨v_jwRK¨vj j¨ve‡iUixÓ A_© Ggb †Kvb ¯’vb,
cÖwZôvb ev ms¯’v †hLv‡b evwYwR¨K wfwˇZ
AvjUªvmwbK c×wZ‡Z ev B‡j±ªwbK ¯‹¨vwbs Gi
gva¨‡g ev Ab¨ †h †Kvb cÖwµqvq †h †Kvb
kvixie„Ëxq ev †ivM m¤úwK©Z cixÿv wbixÿv m¤úbœ
Kiv nq|Ó;
(P) wk‡ivbvgv msL¨v S036 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:ÒS036
S036.00
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S036.10
kxZvZc wbqwš¿Z/ZvcvbyKzj evm, j I †ijI‡q
mvwf©mt
kxZvZc wbqwš¿Z/ZvcvbyKzj evm mvwf©m:
e¨vL¨v:
ÒkxZvZc wbqwš¿Z/ZvcvbyKzj evm mvwf©mÓ A_©
Ggb †Kvb e¨w³, cÖwZôvb ev ms¯’v whwb kxZvZc
wbqwš¿Z/ZvcvbyKzj evm, wgwbevm ev †Kvóv‡ii
gva¨‡g AvšÍt‡Rjv hvÎx cwienY e¨emv‡q
wb‡qvwRZ|
kxZvZc wbqwš¿Z/ZvcvbyKzj j mvwf©m:
e¨vL¨v:
ÒkxZvZc wbqwš¿Z/ZvcvbyKzj j mvwf©mÓ A_©
Ggb †Kvb e¨w³, cÖwZôvb ev ms¯’v whwb GK ev
GKvwaK kxZvZc wbqwš¿Z/ZvcvbyKzj †Kweb ev
Kÿ wewkó j ev óxgv‡ii gva¨‡g hvÎx cwienY
e¨emv‡q wb‡qvwRZ|
kxZvZc wbqwš¿Z/ZvcvbyKzj †ijI‡q mvwf©m:
e¨vL¨v:
ÒkxZvZc wbqwš¿Z/ZvcvbyKzj †ijI‡q mvwf©mÓ A_©
Ggb †Kvb e¨w³, cÖwZôvb ev ms¯’v whwb GK ev
GKvwaK kxZvZc wbqwš¿Z/ZvcvbyKzj †Kweb ev
Kÿ wewkó †Uª‡bi gva¨‡g hvÎx cwienY e¨emv‡q
wb‡qvwRZ|Ó;
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S036.20
S036.30
A_© AvBb, 1999
235
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(Q) wk‡ivbvgv msL¨v S037 Gi wecix‡Z Z…Zxq Kjv‡g ewY©Z
e¨vL¨vq Òg~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ cY¨Ó kã¸wji
cwie‡Z© Òg~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ cY¨ ev †mev ev
DfqBÓ kã¸wj cÖwZ¯’vwcZ nB‡e;
(R) wk‡ivbvgv msL¨v S039 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e:ÒS039
S039.00 m¨v‡UjvBU K¨vej Acv‡iUi I m¨v‡UjvBU
P¨v‡bj wWw÷ªweDUi:
S039.10
m¨v‡UjvBU K¨vej Acv‡iUi:
e¨vL¨v:
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Òm¨v‡UjvBU K¨vej Acv‡iUiÓ A_© wWk G‡›Ubv
ev Ab¨ †Kvb gva¨‡g m¨v‡UjvBU ‡cÖvMÖvg MÖnY
c~e©K Zvnv K¨vej ev Zv‡ii gva¨‡g evwYwR¨K
wfwˇZ c‡Yi wewbg‡q Awdm, evox, e¨emv¯’j,
Ab¨ †Kvb ¯’v‡b ev A½‡b ms‡hvM`vb K‡ib Ggb
†Kvb e¨w³, cÖwZôvb ev ms¯’v|
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S039.20 m¨v‡UjvBU P¨v‡bj wWw÷ªweDUi:
e¨vL¨v:
Òm¨v‡UjvBU P¨v‡bj wWw÷ªweDUiÓ A_© wWk
G‡›Ubv ev Ab¨ †Kvb gva¨‡g m¨v‡UjvBU wUwf
P¨v‡b‡ji ‡cÖvMÖvg MÖnY c~e©K Zv K¨vej& ev Ab¨
†Kvb gva¨‡g m¨v‡UjvBU K¨vej Acv‡iUi, Ab¨
†Kvb e¨w³ ev ms¯’v‡K c‡Yi wewbg‡q ms‡hvM`vb
K‡ib, D³iƒc ‡cÖvMÖvg avi‡bi ¯^Ë¡ ev AwaKvi
cÖ`vb K‡ib A_ev hvwš¿K ms‡hvM Øviv D³iƒc
‡cÖvMÖvg `k©b ev cÖPv‡ii AbygwZ cÖ`vb K‡ib
Ggb †Kvb e¨w³, cÖwZôvb ev ms¯’v, whwb
evsjv‡`‡k g~j P¨v‡bj gvwj‡Ki cÖwZwbwaZ¡
K‡ib|Ó;
(S) wk‡ivbvgv msL¨v S041 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡gi Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_v:-
236
A_© AvBb, 1999
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S041.00 ˆZix ‡cvkvK weµq †K›`ª:
e¨vL¨v:
Ò‰Zix ‡cvkvK weµq †K›`ªÓ A_© Ggb †Kvb ¯’vb
†hLv‡b †Kvb e¨w³ ev cÖwZôvb kvoxmn †h‡Kvb
ai‡bi ˆZix ‡cvkvK c‡Yi wewbg‡q weµq Kwiqv
_v‡Kb A_ev weµ‡qi j‡ÿ¨ cÖ`k©b K‡ib|Ó;
ÒS041
(T) wk‡ivbvgv msL¨v S043 Gi wecix‡Z Z…Zxq Kjv‡g ewY©Z
e¨vL¨vq Ò‡`‡k Drcvw`ZÓ kã¸wji c‡i Òg~j¨ ms‡hvRb Ki
Av‡ivc‡hvM¨Ó kã¸wj mwbœ‡ewkZ nB‡e;
(U) wk‡ivbvgv msL¨v S043 Ges Dnvi wecix‡Z wØZxq I Z…Zxq
Kjv‡g ewY©Z Gw›Uªmg~‡ni ci wbgœewY©Z wk‡ivbvgv msL¨v Ges
Gw›Uªmg~n ms‡hvwRZ nB‡e, h_v:we‡klÁ Wv³vi:
e¨vL¨v:
Òwe‡klÁ Wv³viÓ A_© wPwKrmv weÁv‡bi wewfbœ
wel‡q wW‡cøvgv I ‡cvóMÖvRy‡qU wWMÖxavix †hgbt
†gwWwmb, mvR©vix, MvB‡bv‡KvjRx I Aem&‡UwUª·,
wbD‡ivmvR©vix, wbD‡iv‡gwWwmb, bvK, Kvb I Mjv,
Pÿz, M¨v‡÷ªvG›Uv‡ivjRx, BD‡ivjRx, KvwW©IjRx,
wdwRI‡_ivcx, mvBwKqvwUªmn Ab¨ †h †Kvb wel‡q
we‡klÁ Wv³vi whwb GK ev GKvwaK Rywbqi
Wv³vi mn‡hv‡M c‡Yi wewbg‡q †ivMx‡`i
wPwKrmv, e¨e¯’vcÎ ev civgk© cÖ`vb K‡ib| Z‡e
ïaygvÎ Gg, we, we, Gm I mggv‡bi wWMÖxavix
Wv³viMY we‡klÁ Wv³vi wnmv‡e we‡ewPZ
nB‡eb bv|
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S045
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ÒS044 S044.00
S045.00
AvBb civgk©K:
e¨vL¨v:
ÒAvBb civgk©KÓ A_© Ggb †Kvb e¨w³, AvBbRxwe
A_ev KwZcq AvBbRxwe mgš^‡q MwVZ †h †Kvb
cÖwZôvb, whwb GKvwaK Rywbqi AvBbRxwe mn‡hv‡M
wbR¯^ evmfe‡b A_ev GK ev GKvwaK Rywbqi
AvBbRxwe mn‡hv‡M Ab¨ †Kv_vI ¯’vwcZ †P¤^v‡i †Kvb
†dŠR`vix ev †`Iqvbx gvgjv A_ev Ab¨ †Kvb wel‡q
c‡Yi wewbg‡q †Kvb e¨w³/cÖwZôvb/ms¯’v‡K civgk©
cÖ`vbmn cÖZ¨ÿ ev c‡ivÿfv‡e D³ welq m¤úwK©Z
Kvh© wbe©vn Kwiqv _v‡Kb|
A_© AvBb, 1999
237
S047
S047.00
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Ò‡nj_& K¬ve I wdU‡bm †m›UviÓ A_© Ggb †Kvb
¯’vb (†Lvjv ev Ave× hvnvB nDK bv †Kb)
†hLv‡b c‡Yi wewbg‡q kvixwiK †mŠ›`h© e„w×K‡í,
kvixwiK MVb wVK ivLvi ev kvixwiK mgm¨v
Dck‡gi D‡Ï‡k¨ kixiPP©v Kiv‡bv nq A_ev
hš¿cvwZ I myBwgscyj BZ¨vw` e¨env‡ii my‡hvM
†`qv nq A_ev D³ wel‡q we‡klÁ civgk© I
cÖwkÿY cÖ`vb Kiv nq|
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cÖwZôvb I ms¯’v whwb, evwYwR¨K wfwˇZ RvZxq
ev AvšÍR©vwZK ch©v‡qi cÖwZ‡hvMxZvg~jK ‡Ljva~jv
cÖ`k©Yv‡_© `k©K‡`i wbKU nB‡Z wd, wU‡KU g~j¨
ev †Kvb cÖKvi wewbgq g~j¨ MÖnY K‡ib|
cwienb wVKv`vi:
e¨vL¨v:
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cÖwZôvb ev ms¯’v whwb ev hviv evwYwR¨K wfwˇZ
†Kvb miKvix, AvavmiKvix ms¯’v, ¯^vqZ¡kvwmZ
cÖwZôvb, e¨vsK, exgv †Kv¤úvbx, Gb,wR,I ev
wjwg‡UW †Kv¤úvbx-‡Z ZvwjKvfy³ nDK ev bv
nDK, c‡Yi wewbg‡q g~j¨ ms‡hvRb Ki
Av‡ivc‡hvM¨ cY¨ cwienb c~e©K MšÍe¨¯’‡j
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†i›U-G-Kvi mvwf©m:
e¨vL¨v:
Ò‡i›U-G-Kvi mvwf©mÓ A_© Ggb †Kvb e¨w³,
cÖwZôvb ev ms¯’v whwb c‡Yi wewbg‡q †Kvb e¨w³,
cÖwZôvb ev ms¯’v‡K Kvi I gvB‡µvevm (U¨v·x
K¨ve e¨ZxZ) fvov cÖ`vb K‡ib|
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AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev B‡›Uwiqi
†W‡Kv‡iUi:
e¨vL¨v:
ÒAvwK©‡U±, B‡›Uwiqi wWRvBbvi ev B‡›Uwiqi
†W‡Kv‡iUiÓ A_© Ggb †Kvb e¨w³, cÖwZôvb ev
ms¯’v whwb evwYwR¨K wfwˇZ, c‡Yi wewbg‡q
evmfeb, evwYwR¨K feb, Awdm, iv¯Ív, †mZz,
KvjfvU©, ¯§„wZ †mŠa, fv®‹h©, Ifvi weªR, d¬vBIfvi,
wkÿv cÖwZôvbmn †h †Kvb ai‡bi AeKvVv‡gv
wbg©v‡Yi bKkv cÖYqb I cÖ‡hvR¨ †ÿ‡Î †h †Kvb
AeKvVv‡gvi wfZiKvi †mŠ›`h© e„w×K‡í wWRvBb I
Kó Gw÷‡gU cÖYqb A_ev Zvnv ev¯Íevqb K‡ib|
A¯’vqx wfwˇZ †Kvb fe‡bi Askwe‡k‡li ÷ªvKPvi
ev wWRvBb cwieZ©b msµvšÍ Kvh©vw`I Bnvi
AšÍfy©³ nB‡e|
BwÄwbqvwis dvg©:
e¨vL¨v:
ÒBwÄwbqvwis dvg©Ó A_© Ggb †Kvb e¨w³, cÖwZôvb
ev ms¯’v whwb A_ev hviv evwYwR¨K wfwˇZ, wbw`©ó
PvR©, wd ev c‡Yi wewbg‡q feb, iv¯ÍvNvU, †mZz,
KvjfvU©, ¯§„wZ †mŠa, fv®‹h©, IfvieªxR, d¬vBIfvi
mn †h †Kvb ai‡Yi AeKvVv‡gvMZ wWRvBb I Kó
Gw÷‡gU cÖYqb K‡ib A_ev D³ AeKvVv‡gvi
wbg©vY KvR Z`viKx ev ev¯Íevqb K‡ib|
kã I Av‡jvK miÄvg fvov cÖ`vbKvix:
e¨vL¨v:
Òkã I Av‡jvK miÄvg fvov cÖ`vbKvixÓ A_©
evwYwR¨K wfwˇZ, c‡Yi wewbg‡q †Kvb mvgvwRK,
`vßwiK, ivR‰bwZK ev †h †Kvb Abyôv‡b e¨env‡ii
D‡Ï‡k¨ †h †Kvb ai‡Yi B‡jKwUªK¨vj,
B‡jK‡Uªvg¨vM‡bwUK ev B‡jKUªwbK kã miÄvg
A_ev Av‡jvK miÄvg fvov cÖ`vbKvix e¨w³,
cÖwZôvb ev ms¯’v|
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A_© AvBb, 1999
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†evW© mfvq †hvM`vbKvix:
e¨vL¨v:
Ò‡evW© mfvq †hvM`vbKvixÓ A_© Ggb †Kvb e¨w³
whwb †Kvb miKvix, AvavmiKvix, †emiKvix
(GbwRI), evsjv‡`‡k Aew¯’Z AvšÍR©vwZK ms¯’v,
¯^vqZ¡kvwmZ cÖwZôvb, e¨vsK, exgv ev wjwg‡UW
†Kv¤úvbxi †evW©/evwl©K mvaviY mfvq wd ev
m¤§vbxi wewbg‡q †hvM`vb Kwiqv _v‡Kb|
DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix:
e¨vL¨v:
ÒDcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvixÓ A_©
Ggb †Kvb Drcv`bKvix ev †mev cÖ`vbKvix whwb
Zvnvi cÖwZôv‡b Drcvw`Z g~mK Av‡ivc‡hvM¨ †h
†Kvb cY¨ ev †mevi wecY‡bi ev cÖPvibvi D‡Ï‡k¨
†Kvb weÁvcb cÖ¯‘ZKvix cÖwZôv‡bi gva¨‡g
weÁvcb cÖ¯‘Zc~e©K, c‡Yi wewbg‡q †Kvb RvZxq
ev AvšÍR©vwZK f~ A_ev gnvKv‡k ¯’vwcZ DcMÖn
P¨v‡b‡ji gva¨‡g cÖPv‡ii e¨e¯’v Kwiqv _v‡Kb|
f~wg weµqKvix:
e¨vL¨v:
Òf~wg weµqKvixÓ A_© Ggb †Kvb e¨w³, cÖwZôvb
ev ms¯’v whwb †g‡UªvcwjUb, wgDwbwmc¨vj
K‡c©v‡ikb ev ‡cŠi GjvKvi gvóvicø¨v‡bi
AvIZvfy³ GjvKvq Aew¯’Z DËivwaKvi m~‡Î,
µqm~‡Î ev Ab¨ †h †Kvb m~‡Î cÖvß f~wg c‡Yi
wewbg‡q Ab¨ †Kvb e¨w³, cÖwZôvb ev ms¯’vi wbKU
wb‡R ev A‡b¨i gva¨‡g weµq K‡ib| Z‡e f~wg
Dbœqb ms¯’v GB msÁvi AšÍfy©³ nB‡e bv|
FYcÎ †mev cÖ`vbKvix:
e¨vL¨v:
ÒFYcÎ †mev cÖ`vbKvixÓ A_© †Kvb ivóªvqË¡,
†`kxq ev we‡`kx evwYwR¨K e¨vsK A_ev †Kvb
Avw_©K cÖwZôvb ev ms¯’v whwb Kwgkb, wd ev Pv‡R©i
wewbg‡q †Kvb cY¨ ev †mev Avg`vbxi wbwgË †Kvb
Avg`vbxKvi‡Ki AbyK‚‡j FYcÎ cÖwZôv Kwiqv
_v‡Kb|
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240
A_© AvBb, 1999
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S057 S057.00 we`y¨r weZiYKvix:
e¨vL¨v:
Òwe`y¨r weZiYKvixÓ A_© Ggb †Kvb e¨w³, cÖwZôvb
ev ms¯’v whwb evwYwR¨K wfwˇZ Drcvw`Z A_ev
µxZ A_ev Ab¨ †h †Kvb Dcv‡q cÖvß we`y¨r mivmwi
†fv³vi wbKU c‡Yi wewbg‡q mieivn K‡ib|Ó;
(17) Z…Zxq Zdwm‡ji cwie‡Z© GB AvB‡bi wØZxq Zdwm‡j ewY©Z
Z…Zxq Zdwmj cÖwZ¯’vwcZ nB‡e|
(18) RvZxq ivR¯^ †evW©, miKvix ‡M‡R‡U cÖÁvcb Øviv cÖÁvc‡b
DwjøwLZ Zvwi‡L, `dv (17) Øviv cÖwZ¯’vwcZ Z…Zxq Zdwm‡ji cwie‡Z© GB
AvB‡bi Z…Zxq Zdwm‡j ewY©Z Z…Zxq Zdwmj cÖwZ¯’vcb Kwi‡Z cvwi‡e|
8| (1) Dc-aviv (2) Ges (4) Gi weavbvejx mv‡c‡ÿ, 1999 mv‡ji AvqKi
1jv RyjvB Zvwi‡L Avi× Ki erm‡ii Rb¨ †Kvb Ki wba©vi‡Yi †ÿ‡Î cÖ_g
Zdwm‡j wbw`©ó Ki nvi Abyhvqx AvqKi avh© nB‡e|
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(2) 1999 mv‡ji 1jv RyjvB Zvwi‡L Avi× Ki erm‡i evsjv‡`‡k
wbevmx †Kvb Ki`vZv hw` evsjv‡`‡ki evwn‡i D™¢~Z †Kvb Avq miKvix
gva¨g (official channel) G evsjv‡`‡k Avbqb K‡ib Ges Dnv
evsjv‡`‡k ¯’vwcZ †Kvb b~Zb wkí cÖwZôv‡b mivmwi wewb‡qvM K‡ib, A_ev
miKvix gvwjKvbvaxb †Kvb A_© cÖwZôvb KZ…©K wbjv‡g wewµZ wkí cÖwZôvb,
óK, ‡kqvi, miKvix eÐ ev wmwKDwiwU µ‡q wewb‡qvM K‡ib, Zvnv nB‡j
Zvnvi H Av‡qi Dci †Kvb AvqKi cÖ‡`q nB‡e bv|
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(3) †h mKj †ÿ‡Î Income Tax Ordinance, 1984 (XXXVI of
1984) Gi SECOND SCHEDULE (g~jabx gybvdv I jUvix Avq
msµvšÍ) cÖ‡hvR¨ nB‡e †m mKj †ÿ‡Î Av‡ivcY‡hvM¨ Ki D³
SCHEDULE Abymv‡iB avh© Kiv nB‡e, wKš‘ K‡ii nvi wba©vi‡bi †ÿ‡Î
Dc-aviv (1) Gi weavb cÖ‡qvM Kwi‡Z nB‡e|
(4) Income Tax Ordinance, 1984 (XXXVI of 1984) Gi
Chapter VII Abymv‡i Ki KZ©‡bi wbwg‡Ë cÖ_g Zdwm‡j (AvqKi nvi
msµvšÍ) ewY©Z nvi 1999 mv‡ji 1jv RyjvB Zvwi‡L Avi× Ges 2000
mv‡ji 30†k Ryb Zvwi‡L mgvc¨ erm‡ii Rb¨ cÖ‡hvR¨ nB‡e|
A_© AvBb, 1999
241
Income Tax
Ordinance, 1984
(XXXVI of 1984)
Gi AvIZvq mviPvR©
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(5) GB avivq Ges GB avivi Aax‡b Av‡ivwcZ Ki nv‡ii D‡Ï‡k¨
e¨eüZ Ò‡gvU Avq (total income)Ó ewj‡Z Income Tax Ordinance,
1984 (XXXVI of 1984) Gi weavb Abymv‡i wbiƒwcZ †gvU Avq (total
income) eySvB‡e|
9| Income Tax Ordinance, 1984 (XXXVI of 1984) Gi
AvIZvq 1999 mv‡ji 1jv RyjvB nB‡Z Avi× Ki erm‡ii Rb¨ †Kvb Ki
wba©vi‡Yi †ÿ‡Î cÖ_g Zdwm‡ji wØZxq As‡k wbw`©ó nvi Abyhvqx mviPvR©
avh©¨ nB‡e|
cÖ_g Zdwmj
cÖ_g Ask
(aviv 8 `ªóe¨)
AvqK‡ii nvi
K| Income Tax Ordinance, 1984 (XXXVI of 1984) Gi
section 2(46) G DwjøwLZ cÖ‡Z¨K e¨w³-Ki`vZv (Awbevmx evsjv‡`kx mn),
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wn›`y †hŠ_ cwievi, Askx`vix dvg©, e¨w³-msN Ges AvB‡bi Øviv m„ó K…wÎg
e¨w³i †ÿ‡Î - †h mKj †ÿ‡Î ÒLÓ Aby‡”Q` cÖ‡hvR¨ b‡n nvi
(1) cÖ_g 75,000/- UvKv ch©šÍ †gvU Av‡qi Dci
k~Y¨
(2) cieZ©x 50,000/- UvKv ch©šÍ †gvU Av‡qi Dci
10%
(3) cieZ©x 1,25,000/- UvKv ch©šÍ †gvU Av‡qi Dci
18%
(4) Aewkó †gvU Av‡qi Dci
25% :
Z‡e kZ© _v‡K †h, b~¨bZg K‡ii cwigvY †Kvb fv‡eB 1,000/- UvKvi
Kg nB‡e bv :
AviI kZ© _v‡K †h, †Kvb Ki`vZv hw` ¯^í DbœZ GjvKv (Less
Developed Area) ev b~¨bZg DbœZ GjvKvq (Least Developed Area)
Aew¯’Z †Kvb ÿz`ª ev KzwUi wk‡íi gvwjK nb Ges D³ KzwUi wk‡íi `ªe¨vw`
Drcv`‡b wb‡qvwRZ _v‡Kb, Zvnv nB‡j wZwb D³ ÿz`ª ev KzwUiwkí nB‡Z
D™¢yZ Av‡qi Dci wbgœewY©Z nv‡i AvqKi †iqvZ jvf Kwi‡eb :-