‰`wbK hyMvš—i cwÎKvq m¤cÖwZ cÖKvwkZ Avgvi
60 wU f¨vU m¤úwK©Z cvV cvVK‡`i myweav‡_© I‡qemvB‡U Avc‡jvW Kiv n‡jv| GLv‡b g~j¨
ms‡hvRb Ki AvBb, 1991 Gi aviv 1 †_‡K 7(1) ch©š— mnR fvlvq eY©bv Kiv n‡q‡Q|
ZvQvov, cvVK‡`i cvVv‡bv †ek wKQz cÖ‡kœi Reve †`qv n‡q‡Q| Avkv Kwi, cvVKMY Bnv cvV
K‡i DcK…Z n‡eb| GLv‡b DׄZ †Kv‡bv wel‡q Avcbvi †Kv‡bv wRÁvmv _vK‡j AbyMÖn K‡i
Avgv‡K †dvb Ki‡eb| †gvevBj bs- 01673-770617| Awdm mg‡qi ci Ges QzwUi w`‡b †dvb
Ki‡Z Aby‡iva Kiv n‡jv| KviY, Awdm PjvKvjxb mg‡q, `vßwiK e¨¯—Zvi Kvi‡Y †dvb aiv
†ek KwVb nq| ZvQvov, roufcus@yahoo.com GB wVKvbvq B-‡gBj Kiv †h‡Z cv‡i|
mnR fvlvq f¨vU
f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÂbxq|
hviv wkíKviLvbv A_ev e¨emv-evwY‡R¨i m‡½ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
_vKv Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h †Kvb e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU
wel‡q cwi”Qbœ aviYv cv‡eb hv Zvi ‰`bw›`b Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv
wbim‡b h‡_ó| f¨vU`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com
GB wVKvbvq B-‡gBj Ki“b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^
†ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU cvV
f¨vU
wK?
f¨vU GK cÖKv‡ii c‡iv¶ Ki|
cY¨ I ‡mevi Ici GB Ki Av‡ivc Kiv nq| cY¨ ev †mevi †µZv, cY¨ ev †mev µ‡qi mgq
g~‡j¨i mv‡_ we‡µZvi wbKU f¨vU eve` A_© cÖ`vb K‡ib| we‡µZv c‡Y¨i g~j¨ wb‡R MÖnY
K‡ib, Avi f¨vU miKvix †KvlvMv‡i Rgv cÖ`vb K‡ib| f¨vU e¨e¯’vi me‡P‡q ¸i“Z¡c~Y©
welq n‡jv DcKiY Ki †iqvZ| ïaygvÎ DciKY Ki †iqvZ e¨e¯’vi Kvi‡Y f¨vU e¨e¯’v
c~‡e©i Ki e¨e¯’v A_©vr AveMvix Ki e¨e¯’v †_‡K c„_K| †Kv‡bv cY¨ Drcv`b Ki‡Z †h
mKj DcKiY e¨envi Kiv nq, †m mKj DcKi‡Yi Ici †h f¨vU c~‡e© cwi‡kva Kiv n‡q‡Q Zv
we‡µZv Zvi wbR wnmv‡e Rgv K‡i †bb| we‡µZv DcKi‡Yi Ici g~j¨ ms‡hvRb K‡ib| wZwb
cY¨wU wewµi mgq me©‡gvU g~‡j¨i Ici f¨vU cwi‡kva K‡ib| Zvn‡j hv `uvovq Zv n‡jv,
we‡µZv DcKi‡Yi Ici cwi‡kvwaZ f¨vU wbR wnmv‡e Rgv K‡i †bb Ges g~j¨ ms‡hvRbmn
eZ©gvb weµqg~‡j¨i Ici f¨vU †`b| Avmj K_vq ej‡Z †M‡j, †Kv‡bv we‡µZv Zvi µqg~j¨
Ges weµqg~‡j¨i cv_©‡K¨i Ici f¨vU cÖ`vb K‡ib| D`vniY¯^iƒc ejv hvq, GKwU cÖwZôvb
mvevb Drcv`b K‡i| GKwU mvevb Drcv`b Ki‡Z 5 (cuvP) cÖKv‡ii DcKiY cÖ‡qvRb nq, hvi
g~j¨ 20 UvKv| GB DcKi‡Yi Ici A_©vr 20 UvKvi Ici cÖwZôvbwU DcKiY µq Kivi mgq 3
UvKv f¨vU cwi‡kva K‡i‡Q| DcKiY Drcv`b¯’‡j Avbvi ci cÖwZôvbwU D³ 3 UvKv †iqvZ
wb‡q‡Q A_©vr Zvi wbR wnmv‡e Rgv K‡i wb‡q‡Q| cÖwZôvbwU 20 UvKvi DcKi‡Yi Ici 10
UvKv g~j¨ ms‡hvRb K‡i GKwU mvevb Drcv`b K‡i| mvevbwU 30 UvKvq wewµ K‡i| wewµi
mgq 30 UvKvi Ici 15% wnmv‡e 4.50 f¨vU miKvix †KvlvMv‡i Rgv cÖ`vb K‡i| Zvn‡j
†`Lv hvq, cÖwZôvbwU DcKi‡Yi Ici cwi‡kvwaZ 3 UvKv f¨vU wbR wnmv‡e Rgv K‡i ‡bq
Ges D³ DcKiY cÖwµqvRvZ K‡i cY¨ Drcv`b K‡i, cY¨wU wewµi mgq 4.5 UvKv f¨vU cÖ`vb
K‡i| A_©vr cÖwZôvbwU Zvi 10 UvKv g~j¨ ms‡hvR‡bi Ici 1.50 UvKv f¨vU cwi‡kva K‡i|
Gfv‡e cwi‡kvwaZ Ki‡K Value Added Tax (VAT) ejv nq| DcKi‡Yi Ici cwi‡kvwaZ f¨vU
wbR wnmv‡e Rgv K‡i †bqvi c×wZ‡K DcKiY Ki †iqvZ ejv nq| Avgiv c~‡e©i `yÕwU cv‡V
DcKiY Ges DcKiY Ki †iqvZ wb‡q Av‡jvPbv K‡iwQ| AvMvgx K‡qKwU cv‡V Gwel‡qi wewfbœ
w`K wb‡q Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ: eZ©gv‡b ‡gvU KZwU †mevi Ici Dr†m g~j¨ ms‡hvRb
Ki (f¨vU) KZ©b Ki‡Z nq?
DËi: RvZxq ivR¯^ †ev‡W©i
mvaviY Av‡`k bs-09/g~mK/2011, ZvwiL: 12 A‡±vei, 2011 Abymv‡i †gvU 35wU †mevi
Ici Dr†m g~j¨ ms‡hvRb Ki (f¨vU) KZ©b Ki‡Z nq| D³ 35wU †mevi evB‡ii †Kv‡bv †mev
µ‡qi †¶‡Î g~mK cwi‡kvwaZ Av‡Q wK-bv Zv wbwðZ n‡Z n‡e| g~mK cwi‡kvwaZ bv n‡q
_vK‡j cÖ‡hvR¨ g~mK Dr‡m KZ©b Ki‡Z n‡e|
cÖkœ: Avgiv Rvwb, Óg~mK-11Ó
PvjvbcÎ _vK‡j Dr†m 3% f¨vU KZ©b Kivi weavb evwZj Kiv n‡q‡Q| AbyMÖn K‡i †idv‡iÝ
D‡jL Ki“b|
DËi: g~j¨ ms‡hvRb Ki AvBb,
1991 Gi aviv-6(4)(N) Gi gva¨‡g Dc‡i ewY©Z cwieZ©bwU Avbv n‡q‡Q| weMZ ev‡R‡Ui
mgq A_© AvB‡bi gva¨‡g f¨vU AvB‡bi D³ avivq cwieZ©b G‡b Óg~mK-11Ó PvjvbcÎ _vK‡j
3% Dr†m f¨vU KZ©b Kivi weavb evwZj Kiv n‡q‡Q| ms‡kvabxi cy‡e©i weeiY Ges eZ©gvb
weeiY †`L‡j welqwU cwi®‹vi nIqv hv‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
_vKv Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó n‡e| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv nq| f¨vU wel‡q Avcbvi
†Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g
cvV`vb Ges cÖ‡kœi Reve cÖ`vb K‡ib RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU cvV:
DcKiY
wK?
g~j¨ ms‡hvRb Ki e¨e¯’vq
ÕDcKiYÕ welqwU Lye ¸i“Z¡c~Y©| DcKiY m¤ú‡K© ¯úó aviYv _vK‡j DcKiY Ki ‡iqv‡Zi
welqwU mwVKfv‡e Abyaveb Kiv hvq| DcKiY Ki †iqvZ n‡jv g~mK e¨e¯’vi cÖvY| g‡bi
g‡a¨ cÖwZ”Qwe AuvKvi gva¨‡g Avwg DcKiY m¤ú‡K© cvVK‡`i aviYv w`‡Z PvB| Avcwb g‡b
g‡b GKwU d¨v±ixi cwi‡ek Kíbv Ki“b| Avcbvi KwíZ d¨v±ixwU †h f~wgi Ici `uvwo‡q
Av‡Q †m f~wg DcKiY wn‡m‡e we‡ewPZ n‡e bv| D³ d¨v±ix‡Z i‡q‡Q A‡bK¸‡jv
`vjvb‡KvVv| GmKj `vjvb‡KvVv DcKiY wn‡m‡e we‡ewPZ n‡e bv| GB d¨v±ix‡Z ‡h Rbej
KvR K‡i - †Pqvig¨vb †_‡K ïi“ K‡i wcIb, `v‡ivqvb ch©š—; Zviv GB d¨v±ixi DcKiY
wn‡m‡e we‡ewPZ n‡e bv| GB d¨v±ixi wfZ‡i †h mKj Awdm hš¿cvwZ i‡q‡Q; †hgb:
Kw¤úDUvi, d‡UvKwcqvi, d¨v· †gwkb, ‡Rbv‡iUi BZ¨vw`, DcKiY wn‡m‡e we‡ewPZ n‡e bv|
GB d¨v±ixi †h mKj hvbevnb i‡q‡Q, Zv DcKiY wnmv‡e we‡ewPZ n‡e bv| GK K_vq ej‡Z
†M‡j f~wg, BgviZ, kªg, Awdm hš¿cvwZ I hvbevnb DcKiY bq|
evsjv‡`‡ki f¨vU e¨e¯’vq
ÕDcKiYÕ welqwU mywbw`©ófv‡e msÁvwqZ Av‡Q| aviv-2 G DcKi‡Yi msÁv ewY©Z Av‡Q|
aviv-9 G wKQz welq ewY©Z Av‡Q hv DcKi‡Yi †b‡MwUf wj÷ wn‡m‡e cwiwPZ| A_©vr D³
welqmg~n Avgv‡`i †`‡ki f¨vU e¨e¯’vq DcKiY wn‡m‡e we‡ewPZ bq| ZvB, GmKj µ‡qi
†¶‡Î †iqvZ cvIqv hv‡e bv| wKQz wKQz DcKi‡bi Ici cwi‡kvwaZ f¨vU AvswkK †iqvZ
cvIqv hvq| GB DcKiYmg~n wewa-19 G D‡jL Av‡Q| hviv miKvix f¨vU wefv‡M Kg©iZ
Av‡Qb ev cÖvB‡fU †m±‡i AwWU, dvBb¨vÝ, f¨vU, AvqKi, mvcvB †PBb g¨v‡bR‡g›U,
†÷vi, cÖwKDi‡g›U BZ¨vw` wefv‡M KvR K‡ib
Zv‡`i ÕDcKiYÕ welqwUi Ici my¯úó aviYv _vKv Acwinvh©| AvMvgx K‡qKwU cv‡V Avgiv G
wel‡qi wewfbœ w`K wb‡q BbkvAvjvn& Av‡jvPbv Ki‡ev|
cÖ‡kœvËi:
cÖkœ: f¨vU cwi‡kva K‡i †mev cÖ`vb Ki‡j, D³ †mevi Ici
Dr†m f¨vU KZ©b Ki‡Z n‡e wK?
DËi: nu¨v, KZ©b Ki‡Z n‡e|
Z‡e, GLv‡b f¨vU Wvej †c‡g›U nIqvi †Kv‡bv my‡hvM †bB| whwb f¨vU cwi‡kva K‡i †mev
cÖ`vb K‡ib, Zvi KiYxq wK Zv RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs-09/g~mK/2011,
ZvwiL: 12 A‡±vei, 2011 Gi Aby‡”Q` bs-5 Gi (L) As‡k ejv Av‡Q| Dr†m KZ©bKvixi
wbKU †_‡K Óg~mK-12LÓ di‡g cÖZ¨qbcÎ cvIqvi ci †mev cÖ`vbKvix Zvi `vwLjc‡Îi 12 bs
µwg‡K Dnv wjwce× K‡i mgš^q K‡i †b‡eb| Zvn‡j f¨vU Wvej †c‡g›U n‡e bv|
cÖkœ: †Kv‡bv Awdm †Kv‡bv µq
Ki‡j f¨vU msµvš— wK wK welq j¶¨ ivL‡Z nq?
DËi: f¨vU Dr†m KZ©‡bi
`vwqZ¡ †`qv Av‡Q Ggb cÖwZôvbmg~n n‡jv miKvix cÖwZôvb, AvavmiKvix cÖwZôvb,
¯^vqZ¡kvwmZ cÖwZôvb, GbwRI, e¨vsK, exgv, Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvbx Ges
wk¶v cÖwZôvb| GmKj cÖwZôvb †UÛv‡ii gva¨‡g µq Ki‡j, †UÛv‡i D‡jL Ki‡Z n‡e †h,
f¨v‡Ui AvIZvq wbewÜZ cÖwZôvb Qvov †UÛv‡i AskMÖnY Ki‡Z cvi‡e bv| †UÛvi `vwL‡ji
mgq Ab¨vb¨ KvMRc‡Îi mv‡_ f¨v‡Ui AvIZvq wbeÜbc‡Îi d‡UvKwc `vwLj Kivi kZ© Av‡ivc
Ki‡Z n‡e| Av‡iv D‡jL Ki‡Z n‡e †h, cÖ‡hvR¨ f¨vU Dr†m KZ©b Kiv n‡e| wej
cwi‡kv‡ai mgq f¨vU Dr†m KZ©b Ki‡Z n‡e Ges miKvix †UªRvix‡Z Rgv cÖ`vb K‡i
Õg~mK-12LÕ di‡g cÖZ¨qbcÎ Rvix Ki‡Z n‡e| †UÛv‡i µq Kiv Qvov, †Kv‡Ukb ev bM‡` µ‡qi
†¶‡ÎI f¨vU Dr†m KZ©b Ki‡Z n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
_vKv Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó n‡e| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv nq| f¨vU wel‡q Avcbvi
†Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g
cvV`vb Ges cÖ‡kœi Reve cÖ`vb K‡ib RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU cvV:
DcKiY
wK?
MZ cv‡V Avgiv †`‡LwQjvg ‡h,
†Kv‡bv d¨v±ixi wK wK DcKiY wn‡m‡e we‡ewPZ n‡e bv| AvR Avgiv †`L‡ev wK wK DcKiY
wn‡m‡e we‡ewPZ n‡e| ‡h welq¸‡jv DcKiY wn‡m‡e we‡ewPZ n‡e bv Zvi evB‡i Drcv`b
cÖwµqvi mv‡_ mivmwi m¤ú„³ mewKQz DcKiY wn‡m‡e we‡ewPZ n‡e| DcKiY wK ZvI Avgiv
g‡bi g‡a¨ cÖwZ”Qwe Gu‡K eySvi †Póv Ki‡ev| Gevi Avcwb Avevi H d¨v±ixi cwi‡ek
Kíbv Ki“b| d¨v±ixi Af¨š—‡i Drcv`‡bi Rb¨ †h cÖavb I Ab¨vb¨ hš¿ i‡q‡Q Zv DcKiY|
GB h‡š¿i †¯úqvi cvU©m DcKiY| GB h‡š¿i g‡a¨ †h KuvPvgvj cÖ‡ek Kiv‡bv nq, Zv
DcKiY| GB hš¿ Pvjv‡Z †h we`y¨r ev M¨vm ev dvi‡bm A‡qj ev Ab¨ ‡h†Kv‡bv R¡vjvbx
e¨envi Kiv nq, Zv DcKiY| Drcvw`Z cY¨ c¨v‡KURvZ Kivi R‡b¨ †h c¨v‡KU e¨envi Kiv
nq, Zv DcKiY| Avi GB Drcv`b cÖwµqvq †h mKj †mev e¨envi Kiv nq, Zv DcKiY| ms‡¶‡c
ej‡Z †M‡j K¨vwcU¨vj †gwkbvix Ges Gi hš¿vsk, KuvPvgvj, R¡vjvbx, †gvoK I mKj †mev
DcKiY wn‡m‡e we‡ewPZ n‡e|
DcKiY m¤ú‡K© mwVK aviYvi
`iKvi nq DcKiY Ki †iqvZ †bqvi cÖ‡qvR‡b| †iqvZ wb‡Z n‡j Drcv`‡Ki †¶‡Î Zvi c‡YÍ
g~j¨ †NvlYvi g‡a¨ D³ DcKiY Aš—f©~³ _vK‡Z nq| DcKiY µ‡qi ci Drcv`bKvix Zvi µq
wnmve †iwR÷v‡i (g~mK-16) D³ DcKiY wjwce× K‡ib| Gici PjwZ wnmve †iwR÷v‡i
(g~mK-18) wjwce× K‡i DcKi‡Yi Ici cwi‡kvwaZ f¨vU †iqvZ †bb| †mevi †¶‡Î Avgv‡`i
†`‡ki f¨vU e¨e¯’vq g~j¨ †NvlYv cÖ`vb Ki‡Z nq bv| ZvB, †mevi †¶‡Î wK wK DcKiY Zv
c~‡e© D‡jL Kivi cÖ‡qvRb nq bv| Z‡e, †mev cÖ`vbKvix KZ©„K DcKiY Ki †iqvZ wb‡Z
n‡j PjwZ wnmve cy¯—K (g~mK-18) msi¶Y Ki‡Z n‡e| hv DcKiY wn‡m‡e we‡ewPZ Zv hw`
†mev cÖ`vbKvix µq K‡ib, Z‡e µq wnmve †iwR÷vi (g~mK-16) Ges PjwZ wnmve †iwR÷v‡i
(g~mK-18) wjwce× K‡i wZwb †iqvZ wb‡q †b‡eb| AvMvgx cv‡V Avgiv BbkvAvjvn&
DcKiY Ki †iqvZ wel‡q we¯—vwiZ Av‡jvPbv Ki‡ev|
cÖ‡kœvËi:
cÖkœ: f¨vU Dr†m KZ©b bv Ki‡j wK n‡e?
DËi: miKvwi, AvavmiKvix,
¯^vqË¡kvwmZ cÖwZôvb, GbwRI, e¨vsK, exgv, Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvwb I
wk¶v cÖwZôv‡bi Ici f¨vU Dr†m KZ©b Kivi `vwqZ¡ Ac©b Kiv n‡q‡Q| f¨vU Dr†m KZ©b bv
Ki‡j Zv 2% my`mn Dr†m KZ©‡bi `vwqZ¡cÖvß cÖwZôv‡bi wbKU †_‡K Av`vq Kiv hv‡e| Avi
f¨vU KZ©b Kivi ci hw` 15 Kvh©w`e‡mi g‡a¨ miKvwi †KvlvMv‡i Rgv cÖ`vb Kiv bv nq;
Zvn‡j KZ©bKvix e¨w³, RgvcÖ`v‡bi `vwqZ¡cÖvß e¨w³ ev cÖwZôv‡bi cÖavb wbe©vnx
Kg©KZ©v‡K f¨vU wefv‡Mi Kwgkbvi 25 (cuwPk) nvRvi UvKv K‡i e¨w³MZ Rwigvbv Av‡ivc
Ki‡Z cvi‡eb|
cÖkœ: dvwY©Pv‡ii Ici f¨v‡Ui
nvi KZ?
DËi: Avgv‡`i †`‡ki f¨vU
e¨e¯’vq dvwY©Pvi †mev wn‡m‡e we‡ewPZ| dvwY©Pvi Avm‡j cY¨ wKš‘ Avgv‡`i f¨vU
AvB‡b weavb Av‡Q ‡h, RvZxq ivR¯^ †evW© cÖ‡qvR‡b †Kv‡bv cY¨‡K †mev wn‡m‡e Ges †Kv‡bv
†mev‡K cY¨ wn‡m‡e †NvlYv Ki‡Z cvi‡e| dvwY©Pvi †mevi Ici `yÕch©v‡q f¨vU Av‡ivwcZ
Av‡Q| dvwY©Pvi †hLv‡b cÖ¯‘Z Kiv nq A_©vr d¨v±ix‡Z f¨v‡Ui nvi 6%| Avi dvwY©Pvi
†hLvb †_‡K wewµ Kiv nq A_©vr †kv-i“‡g f¨v‡Ui nvi 3%| Z‡e, †kv-i“‡g 3% f¨vU w`‡Z
n‡j cÖgvY †`Lv‡Z n‡e †h, D³ dvwY©Pv‡ii Ici d¨v±ix ch©v‡q 6% f¨vU cwi‡kva Kiv
n‡q‡Q| cÖgvY †`Lv‡Z bv cvi‡j 6%+3%=9% f¨vU cwi‡kva Ki‡Z n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
_vKv Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó n‡e| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv nq| f¨vU wel‡q Avcbvi
†Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g
cvV`vb Ges cÖ‡kœi Reve cÖ`vb K‡ib RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU cvV:
DcKiY
Ki †iqvZ (Input Tax Credit) ej&‡Z Avgiv wK eywS?
MZ `yÕwU cv‡V Avgiv †`‡LwQ
†h, †Kv‡bv wkí, e¨emv cÖwZôv‡b wK wK DcKiY wn‡m‡e we‡ewPZ n‡e; Avi wK wK DcKiY
wn‡m‡e we‡ewPZ n‡e bv| Gi evB‡iI mywbw`©ófv‡e wK wK DcKiY bq Zvi GKwU ZvwjKv
i‡q‡Q, hv †iqv‡Zi †b‡MwUf wj÷ wn‡m‡e cwiwPZ| g~j¨ ms‡hvRb Ki AvB‡bi aviv-9 G D³
†b‡MwUf wj÷ ewY©Z Av‡Q, hv Avgiv cieZx©‡Z Av‡jvPbv Ki‡ev| AvR Avgiv †`L‡ev,
DcKiY Ki †iqvZ ej‡Z wK eySvq? c~‡e©B ejv n‡q‡Q †h, †iqvZ e¨e¯’v n‡jv f¨vU
e¨e¯’vi cÖvY| †KejgvÎ †iqvZ e¨e¯’vi Kvi‡YB f¨vU e¨e¯’v c~‡e©i Ki e¨e¯’v A_©vr
AveMvix Ki e¨e¯’v nÕ‡Z c„_K| f¨v‡Ui Ici hv‡Z f¨v‡Ui AvcZb bv nq Zv wbwðZ Kivi
e¨e¯’v n‡jv †iqvZ e¨e¯’v| GKwU c‡Y¨i DcKi‡Yi Ici f¨vU cwi‡kva Kiv _vK‡Z cv‡i|
D³ DcKiY cÖwµqvKiY K‡i, Av‡iv g~j¨ ms‡hvRb K‡i, GKwU bZyb cY¨ cÖ¯‘Z K‡i wewµ
Kiv nq| wewµi mgq D³ c‡Y¨i Ici f¨vU cwi‡kva Ki‡Z nq| Drcvw`Z c‡Y¨i Ici c~‡e©i
mKj LiP ‡hvM K‡i, Zvi Ici f¨v‡Ui nvi Av‡ivc Kiv n‡j. D³ c‡Y¨i DcKi‡Yi g‡a¨ †h
f¨vU Aš—f©~³ Av‡Q Zvi Ici Avevi f¨vU cÖ‡qvM n‡q hvq| A_©vr f¨v‡Ui Ici f¨vU
cÖ‡qvM n‡q hvq| ‡h †Kv‡bv Ki e¨e¯’vq K‡ii Dci K‡ii AvcZb GKwU gvivZ¡K AmsMwZ|
f¨vU e¨e¯’vq GB AmsMwZ `~i Kivi R‡b¨, DcKi‡Yi Ici c~‡e© cwi‡kvwaZ f¨vU
Drcv`bKvix Zvi wbR¯^ wn‡m‡e Rgv K‡i †bb| wZwb DcKiY cÖwµqvKiY K‡i cY¨ cÖ¯‘Z
K‡ib| cÖ¯‘ZK…Z c‡Y¨i Ici wZwb f¨vU wn‡me K‡ib| GB wn‡m‡ei g‡a¨ DcKi‡Yi Ici
c~‡e© cwi‡kvwaZ f¨vU Aš—f©~³ _v‡K bv| Gfv‡e f¨v‡Ui Ici f¨v‡Ui AvcZb †iva Kiv
nq| GB e¨e¯’v‡K DcKiY Ki †iqvZ e¨e¯’v e‡j| AvMvgx cv‡V Avgiv GKwU D`vni‡Yi
gva¨‡g DcKiY Ki †iqvZ e¨e¯’v Av‡iv ¯^”Qfv‡e †ck Kivi †Póv Ki‡e|
cÖ‡kœvËi:
cÖkœ:
†Kv‡bv cÖwZôvb mdUIq¨vi µq Ki‡j Dr†m f¨vU KZ©‡bi weavb wK?
DËi: mdUIq¨vi Avg`vwb Ges
Drcv`b ch©v‡q f¨vU gy³| A_©vr mdUIq¨vi Avg`vwb Ki‡j f¨vU cwi‡kva Ki‡Z n‡e bv;
Avevi, mdUIq¨vi cÖ¯‘ZKvix cÖwZôvb f¨vU cwi‡kva Ki‡e bv| Z‡e, mdUIq¨vi cÖ¯‘Z
Kivi ci hw` †Kv‡bv cÖwZôv‡b mieivn †`qv nq; Avi D³ cÖwZôvb hw` Dr†m g~mK
KZ©bKvix‡`i Aš—f©~³ n‡q _v‡K; Z‡e wej cwi‡kv‡ai mgq Õ‡hvMvb`viÕ wnmv‡e 4% f¨vU
Dr†m KZ©b Ki‡Z n‡e| g‡b ivL‡Z n‡e, GB f¨vU mdUIq¨v‡ii Ici f¨vU bq eis mdUIq¨vi
mvcvB w`‡j †h ‡mev cÖ`vb Kiv n‡jv Zvi Ici f¨vU| mdUIq¨vi hw` ¯’vcb K‡i †`qv
nq; Zvn‡j D³ we‡ji Ici 5.5% nv‡i f¨vU Dr†m f¨vU KZ©b Ki‡Z n‡e| KviY, GB †mevwU
Õwbg©vY ms¯’vÕ †mevi AvIZvfy³ n‡q‡Q| Avevi, hw` wbw`©ó ‡gqv‡`i Rb¨ mdUIq¨vi
†gBb‡Ub¨vÝ Kiv nq; Zvn‡j D³ we‡ji Ici 15% nv‡i Dr†m f¨vU KZ©b Ki‡Z n‡e| KviY,
GB †mev Õwewea †mevÕ msÁvi AvIZvq c‡o‡Q| Avevi hw` D³ md&UIq¨viwU cwiPvjbv
Kivi R‡b¨ †Kv‡bv cÖwk¶Y cÖ`vb Kiv nq, Zvn‡j GB we‡ji Ici 15% nv‡i f¨vU cÖ‡hvR¨
n‡e| KviY, cÖwk¶Y †mevwU f¨vU e¨e¯’vq wewea †mevi AvIZvfy³|
cÖkœ: GKwU Mv‡g©›Um-G kÖwgK‡`i Lvevi †`qv nq| Lvevi
mieiv‡ni Rb¨ GKRb‡K KbUªv± †`qv n‡q‡Q| K›Uªv±i 30 (wÎk) UvKv wgj wn‡m‡e Lvevi
mieivn K‡ib| K›Uªv±i Pvj, Wvj BZ¨vw` wK‡b G‡b Mv‡g©‡›U‡mi wfZ‡i ivbœv K‡i Lvevi
mieivn K‡ib| KbUªv±i‡K wej cwi‡kva Kivi mgq Dr‡m KZ cvi‡m›U nv‡i f¨vU KZ©b Ki‡Z
n‡e|
DËi: ewY©Z †mevwU
evsjv‡`‡ki f¨vU e¨e¯’vq ÕK¨vUvivm©Õ ‡mevi AvIZvfz³| D‡jL¨, †Kv_vI †h‡q Lvevi
µq K‡i †L‡j G ai‡bi †mev Õ†i‡¯—viuvÕ wn‡m‡e we‡ewPZ n‡e| wKš‘ Lvevi hw` †KD
mieivn w`‡q hvq, Zvn‡j G ai‡bi †mev ÕK¨vUvivm©Õ ‡mev wn‡m‡e we‡ewPZ n‡e|
K¨vUvivm© †mevi Ici f¨v‡Ui nvi 15%| †mevwU Avevi Dr†m f¨vU KZ©‡bi ZvwjKvq
i‡q‡Q| A_©vr K¨vUvivm© †mev MÖnY Ki‡j Dr†m 15% nv‡i f¨vU KZ©b Ki‡Z n‡e|
K¨vUvivm© †mev cÖ`vbKvix Lv`¨ mieivn †`qvi mgq Zvi g~‡j¨i mv‡_ 15% f¨vU †hvM
K‡i wej `vwLj Ki‡eb| Av‡jvP¨ †¶‡Î Pzw³e× 30 (wÎk) UvKv wg‡ji g‡a¨ 15% f¨vU
Aš—f©~³ Kiv Av‡Q e‡j we‡ePbv Ki‡Z n‡e|
cÖkœ: GKwU Drcv`bKvix cÖwZôvb‡K f¨vU msµvš— wK wK
welq cwicvjb Ki‡Z nq?
DËi: GKwU Drcv`bKvix
cÖwZôvb‡K cÖ_‡g f¨v‡Ui AvIZvq wbeÜb wb‡Z nq| DcKiY µq Kivi ci µq wnmve †iwR÷v‡i
(g~mK-16) Gw›Uª w`‡Z nq| Drcvw`Z c‡Y¨i g~j¨ †NvlYv `vwLj Ki‡Z nq| f¨vU Pvjvb
(g~mK-11) Bmy¨ K‡i cY¨ mieivn Ki‡Z nq| f¨vU Pvjvb weµq wnmve †iwR÷v‡i (g~mK-17)
Gw›Uª Ki‡Z nq| f¨vU Pvjvb PjwZ wnmve cy¯—‡K (g~mK-18) Gw›Uª w`‡q cÖ‡hvR¨ f¨vU
cwi‡kva Ki‡Z nq| cÖwZ gv‡mi `vwLjcÎ Õg~mK-19Õ di‡g cieZx© gv‡mi 15 Zvwi‡Li g‡a¨
f¨vU mv‡K©j Awd‡m `vwLj Ki‡Z nq|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
_vKv Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó n‡e| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv nq| f¨vU wel‡q Avcbvi
†Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g
cvV`vb Ges cÖ‡kœi Reve cÖ`vb K‡ib RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU cvV:
D`vniYmn
DcKiY Ki †iqvZ e¨e¯’v
MZ K‡qKwU cv‡V Avgiv †`‡LwQ
†h, wK wK DcKiY wn‡m‡e we‡ewPZ nq Ges wK wK DcKiY wn‡m‡e we‡ewPZ nq bv| Avgiv
Av‡iv †`‡LwQ †h, wKfv‡e DcKiY Ki ‡iqvZ wb‡Z nq, A_©vr f¨vU e¨e¯’vq wKfv‡e DcKiY
Ki †iqvZ e¨e¯’v KvR K‡i| AvR Avgiv GKwU D`vni‡Yi mvnv‡h¨ DcKiY Ki †iqvZ wKfv‡e
wb‡Z nq Zv eySvi †Póv Ki‡ev| ai“b, GKwU wkí cÖwZôvb mvevb Drcv`b K‡i| mvevb
Drcv`b Ki‡Z n‡j K‡qKwU DcKiY cÖ‡qvRb nq| Zvi g‡a¨ GKwU cÖavb DcKiY n‡jv, †mvc
byWj&m| g‡b Ki“b, D³ cÖwZôvb gvj‡qwkqv †_‡K †mvc byW&jm Avg`vwb K‡i‡Q|
†mvc byW&jm Avg`vwb Kivi mgq Avg`vwb ch©v‡q, Ab¨vb¨ ïé-K‡ii cvkvcvwk Zv‡K
f¨vU cwi‡kva Ki‡Z n‡q‡Q| wZwb ‡mvc byW&jm (DcKiY) Zvi Drcv`b¯’‡j wb‡q G‡m
Gi Ici †h f¨vU wZwb Avg`vwb †÷k‡b cwi‡kva K‡i G‡m‡Qb Zv wZwb Zvi PjwZ wnmve
†iwR÷v‡ii 7 bs Kjv‡g wj‡L †iqvZ wb‡q †b‡eb| A_©vr Avg`vwb¯—‡i wZwb †h f¨vU
miKvi‡K w`‡q‡Qb Zv GLb wZwb wb‡q wb‡jb| Gfv‡e DcKiY Ki †iqvZ †bqv nq| Gici
DcKiY Ges g~j¨ ms‡hvRbmn c‡Y¨i g~j¨ †NvlYv w`‡Z nq| g~j¨ †NvlYvi g‡a¨ Avg`vwb
¯—‡i cwi‡kvwaZ Ges c‡i †iqvZ ‡bqv f¨vU Aš—f©~&³ _vK‡e bv| wZwb cY¨ Drcv`b
K‡i †NvwlZ/Aby‡gvw`Z g~‡j¨i Ici 15% nv‡i f¨vU cwi‡kva K‡i cY¨ wewµ Ki‡eb| G‡Z
†`Lv hv‡e †h, mvevbwU wewµ Kivi mgq wZwb f¨vU cwi‡kva Ki‡jb g‡b Ki“b 3 UvKv|
Avi, Avg`vwb¯—‡i wZwb 2 UvKv f¨vU cwi‡kva K‡iwQ‡jb hv wZwb cieZx©‡Z †iqvZ wb‡q
†bb| A_©vr GB mvevb Drcv`bKvix GKwU mvev‡bi Ici cÖK…Z A‡_© f¨vU cwi‡kva Ki‡jb 1
UvKv| Avevi, GB 1 UvKvI wZwb mvevb †µZvi wbKU †_‡K Av`vq K‡i wb‡q‡Qb| A_©vr
mvevb Drcv`K wb‡R †Kv‡bv f¨vU cÖ`vb Ki‡jb bv| Gfv‡e f¨vU e¨e¯’vq †iqvZ e¨e¯’v
KvR K‡i| †iqvZ e¨e¯’vi gva¨‡g f¨v‡Ui AvcZb me©‡kl †fv³vi Ici wM‡q c‡o|
cÖ‡kœvËi:
cÖkœ: †Kv‡bv cY¨ Avg`vwb Kivi ci wewµ Kivi mgq KZ
nv‡i f¨vU cwi‡kva Ki‡Z n‡e?
DËi: whwb cY¨ Avg`vwb K‡i,
†Kv‡bv iKg KvR bv K‡i A_©vr †Kv‡bv cwieZ©b bv K‡i wewµ K‡ib Zv‡K evwYwR¨K
Avg`vwbKviK e‡j| wZwb hLb D³ cY¨ wewµ K‡ib, ZLb Zv‡K e¨emvqx e‡j| Giƒc e¨emvqxi
‡¶‡Î f¨vU cwi‡kv‡ai Rb¨ K‡qKwU c×wZ i‡q‡Q| cÖ_gZ: wZwb ÷¨vÛvW© f¨v‡U _vK‡Z
cv‡ib| A_©vr wZwb f¨v‡Ui mKj wbqg-Kvbyb cvjb K‡i, †iqvZ wb‡q, g~j¨ †NvlYv w`‡q,
15% f¨vU w`‡q cY¨ wewµ Ki‡Z cv‡ib| wØZxqZ: wZwb 2% f¨vU cwi‡kva K‡i cY¨ wewµ
Ki‡Z cv‡ib| 2% f¨vU cwi‡kva K‡i cY¨ wewµi †¶‡Î g~j¨ †NvlYv †`qvi cÖ‡qvRb †bB
Ges wZwb †iqvZ cv‡eb bv| Z‡e, Zvi g~j¨ ms‡hvRb 13.33% n‡Z n‡e| Z…ZxqZ: Zvi g~j¨
ms‡hvRb hw` 20% nq; Zvn‡j Zvi f¨vU †`qvi cÖ‡qvRb †bB| wZwb †h‡nZz Avg`vwb ¯—‡i
20% g~j¨ ms‡hvR‡bi Ici 3% f¨vU cwi‡kva K‡i‡Qb; †m‡nZz wZwb GLb Avi f¨vU cwi‡kva
Ki‡eb bv| wZwb Pvjvbc‡Î mxj w`‡q cY¨ wewµ Ki‡eb| mx‡j D‡jL _vK‡e †h, GB
Pvjv‡bi wecix‡Z e¨emvqx ch©v‡qi f¨vU, Avg`vwb ch©v‡q wej-Ae-Gw›Uª bs . . .
ZvwiL: . . . Gi gva¨‡g cwi‡kva Kiv n‡q‡Q|
cÖkœ: Bwc‡RW GjvKvi GKwU †Kv¤úvbx cvIqvi mve-‡÷kb µ‡qi Rb¨ Zv‡`i ‡jUvi †nW c¨v‡W AW©vi w`‡q‡Q| e¨vs‡Ki gv‡a¨‡g ‰e‡`wkK gy`ªvq g~j¨ cwi‡kva K‡i‡Q| GB mieivn ißvwb wn‡m‡e we‡ewPZ n‡e wK-bv|
DËi: ißvwb wn‡m‡e we‡ewPZ n‡e| Z‡e, GB mieivn †`qvi mgq ißvwb msµvš— mKj AvbyôvwbKZv cwicvjb Ki‡Z n‡e| k~Y¨ nv‡i Õg~mK-11Õ Pvjvb Bmy¨ Ki‡Z n‡e| Õg~mK-20Õ di‡gi gva¨‡g Drcv`b¯’j †_‡K cY¨ AcmviY Ki‡Z n‡e| wej-Ae-G·‡cvU© Gi gva¨‡g (wkwcs wej) Bwc‡RW GjvKvq ißvwb Ki‡Z n‡e| cÖ‡Z¨K Bwc‡RW-G ïé wefv‡Mi Kg©KZ©v‡`i ZË¡veav‡b cY¨ Bwc‡RW Gi Af¨vš—‡i cÖ‡ek K‡i Ges Bwc‡RW †_‡K †ei nq| cY¨ Bwc‡RW-G cÖ‡ekKv‡j ïé AvbyôvwbKZv m¤úbœ Ki‡Z n‡e| ˆe‡`wkK gy`ªvq g~j¨ †c‡Z n‡e| ‰e‡`wkK gy`ªvq g~j¨ cÖvwßi cÖgvY¯^iƒc e¨vsK KZ©„K Proceeds Realization Certificate (PRC) Bmy¨ Ki‡Z n‡e| Zvn‡j GB cY¨ ißvwb wn‡m‡e MY¨ n‡e| cY¨wU mieivn cÖ`v‡bi mgq †Kv‡bv f¨vU cÖ`vb Ki‡Z n‡e bv| Õg~mK-11Õ Pvjv‡b k~Y¨ nvi wjL‡Z n‡e| D³ cY¨ Drcv`‡b e¨eüZ DcKi‡Yi g‡a¨ †h DcKiY Ki i‡q‡Q Zv wewa †gvZv‡eK †iqvZ/cÖZ¨c©b †bqv hv‡e|
cÖkœ: f¨v‡Ui AvIZvq †iwR‡÷ªkb wb‡Z n‡j wK wK `wjjvw`i cÖ‡qvRb nq?
DËi: Õg~mK-6Õ di‡g Av‡e`b
Ki‡Z nq| Drcv`bKvix cÖwZôvb n‡j Õg~mK-7Õ di‡g †NvlYv `vwLj Ki‡Z nq|
†Pqvig¨vb/e¨e¯’vcbv cwiPvjK ¯^Z¡vwaKvix/Authorized Signatory Gi `yB Kwc Qwe
`vwLj Ki‡Z nq| †UªW jvB‡mÝ, wUAvBGb mvwU©wd‡KU Ges RvZxqZv cwiPqcÎ `vwLj Ki‡Z
nq| e¨vsK G¨vKvD›U b¤^‡ii cÖZ¨qbcÎ `vwLj Ki‡Z nq| Avg`vwbKviK wn‡m‡e f¨vU wbeÜb
wb‡Z n‡j AvBAviwm `vwLj Ki‡Z nq| ißvwbKviK wn‡m‡e f¨vU wbeÜb wb‡Z n‡j BAviwm
`vwLj Ki‡Z nq| wbeÜb‡hvM¨ cÖv½‡bi eY©bvm~PK bxjbKkv (Blue Print) `vwLj Ki‡Z nq|
Rwgi/evwoi/fe‡bi/cÖv½‡bi gvwjKvbv ev fvov msµvš— KvMRcÎ `vwLj Ki‡Z nq| wjwg‡UW
†Kv¤úvwbi †¶‡Î AvwU©‡Kj Ges †g‡gv‡iÛvg `vwLj Ki‡Z nq| cvU©bviwkc e¨emvi †¶‡Î
cvU©bviwkc `wjj `vwLj Ki‡Z nq|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
_vKv Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU
cvV
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wK DcKiY wn‡m‡e we‡ewPZ Ges wK wK DcKiY wn‡m‡e we‡ewPZ bq, Zv Avgiv B‡Zvc~‡e©
Av‡jvPbv K‡iwQ| ZvQvov, DcKi‡Yi Ici cwi‡kvwaZ f¨vU wK c×wZ‡Z †iqvZ †bqv hvq, †m
wel‡qI Avgiv Av‡jvPbv K‡iwQ| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv-9 G †ek wKQz
DcKi‡Yi weeiY wjwce× Kiv Av‡Q hvi Ici cwi‡kvwaZ f¨vU †iqvZ †bqv hvq bv| GB
DcKiY¸‡jv‡K mvaviY fvlvq †iqv‡Zi †b‡MwUf wj÷ ejv nq| wj÷wU n‡jv: (1) ‡h cY¨
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hv‡e bv| (8) 2% e¨emvqx f¨vU Ges wba©vwiZ f¨vU (6000, 4800, 3600, 1800) †iqvZ
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cwi‡kva Kiv nq; Zvn‡j GB c‡Y¨i Dci cwi‡kvwaZ f¨vU †iqvZ †bqv hv‡e bv| A_©vr
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cÖ‡kœvËi
cÖkœ: cY¨ mieiv‡ni mgq f¨vU
PvjvbcÎ cÖ`vb Ki‡j f¨vU Dr†m KZ©b Ki‡Z n‡e wK?
DËi: RvZxq ivR¯^ †ev‡W©i
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†Kv‡bv Drcv`K ev cÖ¯‘ZKviK †Kv‡bv cY¨ mieivn K‡i, †m‡¶‡Î Dr†m f¨vU KZ©b Ki‡Z
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KzwUi wk‡íi AvIZvfy³ †Kv‡bv cÖwZôv‡bi wbKU nÕ‡Z Zv‡`i ZvwjKvfyw³ b¤^im¤^wjZ
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AvR Avgiv e¨emvqx (Traders) welqwU wb‡q Av‡jvPbv Ki‡ev|
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Avg`vwb e›`‡i †h f¨vU Av`vq Kiv nq, Zv Avg`vwb ch©v‡qi f¨vU| wØZxqZ: Drcv`b
ch©v‡qi f¨vU| †Kv‡bv cY¨ Drcv`b K‡i mieivn ev wewµ Kivi mgq †h f¨vU cwi‡kva
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DËi: wKQz welq i‡q‡Q, †h
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DËi: GLv‡b fvovi Pzw³
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Avjv`v Pzw³ Kiv nq, Zvn‡j evmv As‡ki fvovi Ici f¨vU cwi‡kva Ki‡Z n‡e bv| Awd‡mi
e¨evnv‡ii R‡b¨ fvovi Pzw³ K‡i, D³ evwo †hfv‡eB e¨envi Kiv †nvK bv †K‡bv f¨vU
cwi‡kva Ki‡Z n‡e|
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ms‡hvRb Ki e¨e¯’vq Õe¨emvqxÕ k‡ãi we‡kl A_© I Zvrch© i‡q‡Q| we‡`k †_‡K †Kv‡bv
cY¨ Avg`vwb Kivi ci Ges †`‡k †Kv‡bv cY¨ Drcv`b Kivi ci, H cY¨ †fv³vi nv‡Z
†cuvQv‡Z †h K‡qKwU nvZ AwZµg K‡i; g~j¨ ms‡hvRb Ki e¨e¯’vq Zv‡`i‡K Õe¨emvqxÕ
e‡j| cY¨ Avg`vwb ev Drcv`‡bi ci D³ cY¨ wWw÷ªweDUi, wWjvi, Kwgkb G‡R›U, cvBKvix
we‡µZv Ges LyPiv we‡µZvi gva¨‡g †fv³vi nv‡Z †cuvQvq| g~j¨ ms‡hvRb Ki e¨e¯’vq
G‡`i‡K GK K_vq Õe¨emvqxÕ ejv nq| c‡Y¨i †¶‡Î Avg`vwb ¯—‡i, Drcv`b ¯—‡i Ges
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¯—‡ii Zzjbvq e¨emvqx ¯—‡i f¨vU Av`vq Kvh©µg mymsMwVZ bq| KviY¸‡jvi g‡a¨ Ab¨Zg n‡jv,
e¨emvqx ch©vq A‡bK e¨vcK| GB e¨vcK GjvKvq Kvh©Kifv‡e KvR Kiv R‡b¨ cÖ‡qvRbxq
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gv‡m| wewfbœ Kvi‡Y dvÛ †c‡Z wej¤^ n‡q‡Q| eZ©gv‡b dvÛ cvIqv †M‡Q| wej cwi‡kva
Ki‡Z n‡e| 2009 mv‡j Ówbg©vY ms¯’vÓ †mevi †¶‡Î f¨v‡Ui nvi wQj 4% hv eZ©gv‡b
5.5%| GLb wej cwi‡kv‡ai mgq †Kvb& nv‡i Dr†m f¨vU KZ©b Ki‡Z n‡e? (†gv:
wRqvDj nvmvb, avbgwÛ, XvKv)|
DËi:
g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv-6(3) Abymv‡i, †mevi †¶‡Î f¨v‡Ui nvi cÖ‡hvR¨
n‡e 3 (wZb)wU Kvh©µ‡gi g‡a¨ hv cÖ_‡g N‡U ZLbKvi cÖ‡hvR¨ nv‡i| Kvh©µg 3wU n‡jv
(1) hLb †mev cÖ`vb Kiv nq; (2) hLb †mev cÖ`vb msµvš— PvjvbcÎ Bmy¨ Kiv nq; Ges
(3) hLb AvswkK ev c~Y© g~j¨ cvIqv hvq| Av‡jvP¨ †¶‡Î †mev cÖ`vb Kiv m¤úbœ n‡q‡Q
2009 mv‡ji wW‡m¤^i gv‡m| ZvB, m½Z Kvi‡YB, eZ©gv‡b wej cwi‡kv‡ai mgq, ZLbKvi
f¨v‡Ui nvi 4% nv‡i Dr†m f¨vU KZ©b Ki‡Z n‡e|
cÖkœ: wK¬wbK, nvmcvZvj,
c¨v‡_vjwRK¨vj j¨ve‡iUix, we‡klÁ Wv³vi BZ¨vw` †¶‡Î eZ©gv‡b f¨v‡Ui weavb wK?
DËi:
wK¬wbK, nvmcvZvj, c¨v‡_vjwRK¨vj j¨ve‡iUix Ges we‡klÁ Wv³v‡ii †¶‡Î eZ©gv‡b f¨vU
cwi‡kva Ki‡Z n‡e bv| gnvgvb¨ D”P Av`vj‡Zi ivq Abymv‡i D³ †mevmg~‡ni †¶‡Î f¨vU
cÖ‡hvR¨ n‡e bv| ZvB, GB †mevmg~‡ni †¶‡Î eZ©gv‡b f¨vU cÖ`vb Ki‡Z n‡e bv|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
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hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
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Kg msL¨K e¨emvqx GB c×wZi AvIZvq i‡q‡Qb| †h mKj e¨emvqxi wnmve c×wZ AwaK ¯^”Q, †m
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eo Avg`vwbKviK, Drcv`K‡`i wWjvi ev wWw÷ªweDUiMY GB c×wZ‡Z f¨vU cwi‡kva K‡ib| GB
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ms‡hvR‡bi wfwˇZ f¨v‡Ui wefvMxq Kg©KZ©vi wbKU †_‡K g~j¨ Aby‡gv`b wb‡Z nq|
wØZxqZ: cY¨ weµ‡qi mgq 15% nv‡i f¨vU cwi‡kva Ki‡Z n‡e| Z„ZxqZ: GB c×wZi
e¨emvqx‡K µq wnmve cy¯—K (g~mK-16), weµq wnmve cy¯—K (g~mK-17), PvjvbcÎ cy¯—K
(g~mK-11/11K), PjwZ wnmve cy¯—K (g~mK-18), `vwLjcÎ (g~mK-19) Ges Ab¨vb¨
evwYwR¨K `wjjvw` msi¶Y Ki‡Z nq| PZz_©Z: G ai‡Yi e¨emvqxMY DcKiY Ki †iqvZ wb‡Z
cv‡ib| D‡jL¨, DcKiY Ki †iqvZ wb‡Z nq DcKiY µq Kivi ci ciB| mywbw`©ófv‡e ej‡Z
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wnmve †iwR÷v‡i Gw›Uª w`‡Z nq| Gi cieZx© `yÕwU Ki †gqv‡`i g‡a¨, A_©vr `yB Bs‡iwR
cwÂKv gv‡mi g‡a¨ †iqvZ wb‡Z nq| mwVKfv‡e wnmvecÎ msi¶Y K‡i, ÷¨vÛvW© †UªW f¨vU
c×wZ‡Z e¨emvqx ch©v‡qi f¨vU cÖ`vb Ki‡j cÖK…Zc‡¶ Kg cwigvY f¨vU cÖ`vb Kivi
cÖ‡qvRb nq| ZvB, GB c×wZ e¨emvqx‡`i Rb¨ myweavRbK| e¨emvqx ch©v‡qi cÖ_g c×wZ,
A_©vr ÷vÛvW© †UªW f¨vU c×wZ AvR Av‡jvPbv Kiv n‡jv| wK c×wZ‡Z 2% nv‡i e¨emvqx
ch©v‡qi f¨vU cwi‡kva Ki‡Z nq, Zv Avgiv AvMvgx cv‡V BbkvAvjvn& Av‡jvPbv
Ki‡ev |
cÖ‡kœvËi
cÖkœ: GKwU evmv fvov †bqv
n‡q‡Q| evmvi fvov cÖ`vb Ki‡e GKwU Awdm| evmvwU e¨envi n‡e †iwm‡WÝ wn‡m‡e| †mLv‡b Awdwmqvj †M÷, ev
DaŸ©Zb Kg©KZ©vMY mvgwqK Ae¯’vb Ki‡eb| G‡¶‡Î evwofvovi Ici 9% f¨vU cwi‡kva Ki‡Z
n‡e wK? (fe‡Zvl P›`ª bvM, bvLvjcvov,
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DËi:
G‡¶‡Î evwo fvovi Ici 9% f¨vU cwi‡kva Ki‡Z n‡e bv| KviY, Ó¯’vb I ¯’vcbv fvov
MÖnYKvixÓi msÁvq ejv Av‡Q †h, m¤ú~Y© AvevwmK Kv‡R e¨env‡ii Rb¨ cÖ`Ë myweav GB
msÁvi AvIZvfy³ n‡e bv| GLv‡b †h‡nZz evmvwU m¤ú~Y© AvevwmK Kv‡R e¨envi Kiv n‡e,
ZvB G‡¶‡Î f¨vU cÖ‡hvR¨ n‡e bv|
cÖkœ: †K›`ªxq wbeÜb †bqvi
c×wZ wK?
DËi:
†K›`ªxq wbeÜb wb‡Z nÕ‡j mKj WKz‡g›Umn RvZxq ivR¯^ †ev‡W© Av‡e`b Ki‡Z nq|
Av‡e`bc‡Îi mv‡_ †K›`ªxq `ßimn mKj ‡mjm Awd‡mi Z_¨vw` `vwLj Ki‡Z nq| Gici RvZxq
ivR¯^ †evW© cÖ‡qvRbxq AbymÜv‡bi ci †K›`ªxq wbeÜb cÖ`vb K‡i _v‡K| RvZxq ivR¯^
†ev‡W© G msµvš— GKwU KwgwU i‡q‡Q| D‡jL¨, B‡Zvc~‡e© Drcv`b ch©v‡q †K›`ªxq wbeÜb
cÖ`v‡bi wbqg wQj bv| MZ A_©-eQ‡ii ev‡R‡Ui mgq, g~j¨ ms‡hvRb Ki AvBb, 1991 Gi
mswkó aviv ms‡kvab K‡i Drcv`b ch©v‡q †K›`ªxq wbeÜb cÖ`vb Kivi weavb Kiv n‡q‡Q|
Z‡e, AvB‡b Av‡iv weavb Kiv n‡q‡Q †h, wewa Øviv wba©vwiZ c×wZ‡Z †K›`ªxq wbeÜb
cÖ`vb Ki‡Z n‡e| D³ wewa GLbI cÖYqb Kiv nqwb| ZvB, Kvh©Z: eZ©gv‡b †K›`ªxq wbeÜb
cÖ`vb eÜ i‡q‡Q|
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
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cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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Avgiv e¨emvqx ch©v‡q f¨vU cÖ`v‡bi wØZxq c×wZ wb‡q Av‡jvPbv Ki‡ev| GB c×wZ‡K
mvaviY fvlvq 2% †UªW f¨vU c×wZ ejv nq| ‡h mKj e¨emvqx GB c×wZ‡Z f¨vU cwi‡kva
Ki‡Z Pvb, Zv‡`i‡K Avg`vbxK…Z ev µqK…Z c‡Y¨i Ici 13.33% nv‡i g~j¨ ms‡hvRb Ki‡Z
n‡e| Zv‡`i‡K 13.33% Gi Ici 15% A_©vr me©‡gvU weµqg~‡j¨i Ici 2% nv‡i e¨vmvqx
ch©v‡qi f¨vU cwi‡kva Ki‡Z n‡e| G ai‡Yi e¨emvqx‡K cÖwZ A_©-eQ‡ii 31 RyjvB
Zvwi‡Li g‡a¨ wbw`©ó di‡g wefvMxq Kg©KZ©vi wbKU g~j¨ †NvlYv w`‡Z n‡e| D‡jL¨,
eQ‡i ïaygvÎ GKevi g~j¨ †NvlYv w`‡Z n‡e| †Kv‡bv gv‡mi cÖ‡`q f¨vU cieZx© gv‡mi 15
Zvwi‡Li g‡a¨ †UªRvix Pvjv‡bi gva¨‡g Rgv cÖ`vb K‡i ‡UªRvix Pvjvb `vwLjc‡Îi mv‡_
`vwLj Ki‡Z n‡e| G ai‡bi e¨emvxq‡K cÖwZwU µq, weµq, mieiv‡ni wnmve, Ges evwYwR¨K
`wjjvw` msi¶Y Ki‡Z n‡e| ZvQvov, PvjvbcÎ cy¯—K (g~mK-11/g~mK-11K), PjwZ wnmve
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Ki †iqvZ cv‡eb bv| D‡jL¨, G ai‡Yi e¨emvqxi †¶‡Î 13.33% nv‡i g~j¨ ms‡hvRb Kivi
weavb _vK‡jI ev¯—e‡¶‡Î A‡bK e¨emvqx GB g~j¨ ms‡hvR‡bi nvi wVK ivL‡Z cv‡ib bv|
Zviv Zv‡`i †h†Kv‡bv g~j¨ ms‡hvR‡bi Ici 2% nv‡i f¨vU cwi‡kva Ki‡Q| f¨vU cÖkvm‡b
h‡_ó Rbej bv _vKvq G welqwU Kvh©Kifv‡e gwYUi Kiv m¤¢e n‡”Q bv| c~‡e©B e‡jwQ †h, Avgv‡`i †`‡k e¨emvqx ch©v‡qi
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cÖ‡kœvËi
cÖkœ: KzwUi wkí wK? KzwUi
wk‡íi †¶‡Î wK wK myweav cvIqv hvq?
DËi: K~wUi
wkí nÕ‡Z nÕ‡j wZbwU kZ© c~iY Ki‡Z nq| (1) cÖwZôvbwU R‡q›U ÷K †Kv¤úvwb wnmv‡e
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n‡e| (2) cÖwZôvbwUi †gwkbvixi g~j¨ 25 (cuwPk) j¶ UvKvi †ewk n‡e bv| Ges (3)
cÖwZôvbwUi evwl©K Drcv`b 40 (Pwjk) j¶
UvKvi †ewk n‡e bv| G mKj kZ© cvjb Ki‡j †Kv‡bv cÖwZôvb KzwUi wkí myweav cvIqvi
Rb¨ f¨v‡Ui Kwgkbv‡ii wbKU Av‡e`b Ki‡Z cv‡i| Kwgkbvi cÖ‡qvRbxq AbymÜv‡bi ci
cÖwZôvbwU‡K KzwUi wkí myweav cÖ`vb Ki‡Z cv‡ib| KzwUi wkí myweav †c‡j D³
cÖwZôvb‡K †Kv‡bv f¨vU ev UvY©Ifvi Ki cwi‡kva Ki‡Z nq bv|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv
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Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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K‡iwQ| AvR Avgiv e¨emvqx ch©v‡qi Z…Zxq c×wZ wb‡q Av‡jvPbv Ki‡ev, hv mvaviY
fvlvq c¨v‡KR f¨vU ev wba©vwiZ f¨vU bv‡g AwfnxZ| GB c×wZ †QvU †QvU †`vKvb`vi‡`i
Rb¨ cÖ‡hvR¨| †Kvb& ‡Kvb& †`vKvb †QvU †QvU †`vKv‡bi AvIZvq co‡e Zv
¯’vbxq f¨vU KZ©„c¶ Ges ¯’vbxq †`vKvb gvwjK mwgwZ Av‡jvPbv K‡i wVK K‡ib| †h mKj
†QvU †QvU †`vKvb`vi c¨v‡KR f¨vU cÖ`vb Ki‡e e‡j wba©viY Kiv nq, Zv‡`I evwl©K
c¨v‡KR f¨v‡Ui cwigvY wb¤œiƒ‡c wba©vwiZ n‡e|
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K‡c©v‡ikb GjvKvi g‡a¨ †h mKj †QvU †QvU †`vKvb wba©viY Kiv n‡e, †m mKj †`vKvb
eQ‡i 6,000 (Qq nvRvi UvKv gvÎ) f¨vU cÖ`vb Ki‡e|
(2) D³ `yÕwU wmwU K‡c©v‡ikb
Qvov †`‡ki Ab¨vb¨ wmwU K‡c©v‡ikb GjvKvi g‡a¨ †h mKj †QvU †QvU †`vKvb`vi‡K
c¨v‡KU f¨v‡Ui AvIZvq wbe©vPb Kiv n‡e, †m mKj †`vKvb`vi eQ‡i 4,800 (Pvi nvRvi
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(3) †Rjv kn‡ii †cŠi GjvKvi
g‡a¨ †h mKj †QvU †QvU †`vKvb wbe©vPb Kiv n‡e, †m mKj †`vKvb eQ‡i 3,600 (wZb
nvRvi QqkZ UvKv gvÎ) c¨v‡KR f¨vU cÖ`vb Ki‡e|
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Ab¨vb¨ GjvKvq †h mKj †QvU †QvU †`vKvb wbe©vPb Kiv n‡e, †m mKj ‡`vKvb eQ‡i 1,800
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G ai‡bi c¨v‡KR f¨vU evwl©K
GKKvjxb ev gvwmK wKw¯—‡Z cwi‡kva Kiv hv‡e| G ai‡bi ‡QvU †QvU †`vKvb`vi wbR¯^
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Zv‡`i‡K µq msµvš— `wjjvw` Ges weµq wnmve cy¯—K msi¶Y Ki‡Z n‡e| Zv‡`i gvwmK
`vwLjcÎ ‡ck Kivi weavb i‡q‡Q wKš‘ ev¯—‡e G mKj †`vKvb`vi `vwLjcÎ †ck K‡i bv|
Avgiv e¨emvqx ch©v‡q f¨vU
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mvaviYfv‡e evwYwR¨K Avg`vwbKviK KZ©„K weµ‡qi mgq g~mK Pvjvbc‡Î mxj cÖ`vb K‡i
wewµ Kivi c×wZ e‡j ey‡S _vwK| G welqwU wb‡q Avgiv AvMvgx cv‡V BbkvAvjvn&
Av‡jvPbv Ki‡ev|
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cÖkœ-04: cÖvB‡fU †m±i cvIqvi wWwfjc‡g›U †Kv¤úvbxi mKj
ïé-Kivw` miKvi gIK‚d K‡i‡Q| Z‡e, ¯’vbxq cÖwKDi‡g›U-Gi Ici f¨vU gIK‚d n‡e wK-bv
‡m wel‡q A‡b‡K cÖkœ K‡i _v‡Kb|
DËi: Small Power Plant (SPP) Ges Captive Power Plant
(CPP) KZ©„K Drcvw`Z we`y¨r GKB gvwjKvbvwab wkí-cÖwZôv‡b e¨env‡ii †¶‡Î weZiY
ch©v‡q 5.0025% cÖ‡hvR¨ f¨vU gIKzd Kiv Avv‡Q| D³ hš¿cvwZ Avg`vwbi †¶‡Î Avg`vwb
ch©v‡q ïé-Kivw` gIKzd Kiv Av‡Q| Z‡e, GmKj Power Plant A‡bK mgq ¯’vbxqfv‡e
cY¨/†mev µq K‡i _v‡K| Dr†m f¨vU KZ©bKvix wn‡m‡e (hw` cÖ‡hvR¨ nq) Zvn‡j G mKj
†¶‡Î f¨vU Dr‡m KZ©b Ki‡Z n‡e| A‡b‡K g‡b K‡ib †h, GmKj cÖwZôv‡bi †Kv‡bv ch©v‡qB
f¨vU msµvš— †Kv‡bv `vq-`vwqZ¡ †bB| Giƒc aviYv mwVK bq|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i‡Zv f¨vU wel‡q ¯úó aviYv _vKv
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†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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Pvjv‡b mxj w`‡q weµq c×wZ:
Avgiv e¨emvqx ch©v‡qi
÷¨vÛvW© f¨vU wm‡÷g, 2% nv‡i e¨emvqx f¨vU wm‡÷g Ges c¨v‡KU f¨vU wm‡÷g wb‡q MZ
wZbwU cv‡V Av‡jvPbv K‡iwQ| AvR Avgiv e¨emvqx ch©v‡q f¨vU cÖ`v‡bi ‡kl c×wZ wb‡q
Av‡jvPbv Ki‡ev| GB c×wZ‡K mvaviY fvlvq Óg~mK-11/11KÓ Pvjvbc‡Î mxj w`‡q weµq
c×wZ ejv nq| GB c×wZ eyS‡Z nÕ‡j Avgv‡`i cÖ_‡g eyS‡Z n‡e, Advance Trade VAT
(ATV) ej&‡Z wK eySvq?
Advance Trade VAT (ATV)
ej&‡Z wK eySvq?
e¨emvqx f¨vU wb‡q Av‡jvPbvi
cÖ_g cv‡V Avgiv e‡jwQjvg †h, bvbv Kvi‡Y Avgv‡`i †`‡k e¨emvqx ch©v‡qi f¨vU Av`vq
c×wZ mymsMwVZ bq| A_©vr e¨emvqx ch©v‡q A‡bK e¨emvqxi wbKU †_‡K f¨vU Av`vq Kiv
m¤¢e nq bv| Ges †h cwigvY f¨vU Av`vq Kiv nq, Zv h_vh_ cwigvY f¨vU bq| Gi KviY
n‡jv, Avgv‡`i †`‡k cÖPzi e¨emvqx i‡q‡Q| ‡m Zzjbvq f¨vU cÖkvm‡b cÖPzi Rbej †bB|
ZvB, e¨emvqx ch©v‡qi e¨vcK GjvKvq f¨vU cÖkvmb e¨e¯’v Kvh©Kifv‡e KvR Ki‡Z cv‡i
bv| Avi GKwU KviY n‡jv, Avgv‡`i †`‡ki e¨emvqxM‡Yi g‡a¨ GLbI mwVKfv‡e wnmvecÎ
msi¶Y Kivi ms¯‹…wZ M‡o I‡Vwb| G mKj Kvi‡Y e¨emvqx‡`i wbKU †_‡K cÖvc¨ f¨vU miKvi
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e¨emvqx ch©v‡qi f¨vU Avg`vwb ch©v‡q AMªxg Av`vq Kivi e¨e¯’v‡K Advance Trade VAT
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e¨env‡ii Dc‡hvMx †Kv‡bv cY¨ cÖ¯‘Z Kiv‡K cÖ¯‘ZKiY ev Drcv`b e‡j| †Kv‡bv c‡Y¨i
cÖ¯‘ZKvR m¤úbœ Kivi R‡b¨ ‡Kv‡bv Avbylw½K KvR‡K cÖ¯‘ZKiY ev Drcv`b e‡j| gy`ªY, cÖKvkbv, wkjvwjwc ev wgbvKiY KvR
cÖ¯‘ZKiY ev Drcv`b Kv‡Ri AvIZvfy³| †Kv‡bv c‡Y¨i wewfbœ Ask GK‡Î ms‡hvRb Kiv
cÖ¯‘ZKiY ev Drcv`b| GKvwaK ¸ov RvZxq cY¨ ev DcKiY GK‡Î wgkªY Kiv‡K cÖ¯‘ZKiY ev
Drcv`b e‡j| KZ©b Kivi †Kv‡bv KvR cÖ¯‘ZKiY ev Drcv`b Gi msÁvfy³| †hgb: †Kv‡bv
j¤^v mxU AvKv‡ii †Kv‡bv cY¨ hw` †KD †K‡U †K‡U wewµ K‡i, Zvn‡j Zvi GB KvUvi KvR
cÖ¯‘ZKiY ev Drcv`b Kv‡Ri msÁvfy³ n‡e| ZijxKiY KvR‡K cÖ¯‘ZKiY ev Drcv`b ejv nq|
†KD hw` k³ ev ¸ov Ae¯’vq †Kv‡bv wKQz µq K‡i, Zv ZijxKiY K‡i wewµ K‡i, Zvn‡j
ZijxKi‡Yi KvR cÖ¯‘ZKiY ev Drcv`b wn‡m‡e we‡ewPZ n‡e| †KD hw` evé AvKv‡i †Kv‡bv
wKQz wK‡b ‡evZjRvZ K‡i wewµ K‡i, Z‡e Zvi GB KvR cÖ¯‘ZKiY ev Drcv`b wn‡m‡e
we‡ewPZ n‡e| †gvoKve×KiY KvR cÖ¯‘ZKiY ev Drcv`b wn‡m‡e we‡ewPZ| A‡b‡K evé
AvKv‡i BDwiqv mvi
(f¨vUgy³, Ab¨ D`vniY w`‡Z n‡e) Avg`vwb K‡i, e¯—vRvZ K‡i wewµ K‡i| e¯—ve›`x
Kivi KvR GLv‡b cÖ¯‘ZKiY ev Drcv`‡bi AvIZvq co‡e| cyb:†gvoKve×KiY A_©vr eo
†Kv‡bv †gvoK Ly‡j †Qv‡Uv †Qv‡Uv †gvo‡K fwZ© K‡i wewµ Kivi KvR cÖ¯‘ZKiY ev Drcv`b wn‡m‡e we‡ewPZ n‡e| Dch©y³
KvRmg~n whwb m¤úv`b K‡ib, Zv‡K cÖ¯‘ZKviK ev Drcv`K ejv nq|
f¨vU e¨e¯’vq cÖ¯‘Z ev
Drcv`b Kv‡Ri Ici f¨vU cÖ‡hvR¨| Dch©y³ cÖKv‡ii †Kv‡bv cÖ¯‘Z ev Drcv`b KvR †KD
m¤úv`b Ki‡j Zv‡K f¨v‡Ui AvIZvq mKj AvbyôvwbKZv m¤úv`b Ki‡Z n‡e| Ges Zv‡K f¨vU
cÖ`vb Ki‡Z n‡e| Drcv`b Kv‡Ri mv‡_ e¨emvi
(Trading) we‡kl cv_©K¨ i‡q‡Q| e¨emvq †¶‡Î c‡Y¨i AvK…wZ, cÖK…wZ, ˆewkó¨ I ¸YMZ
gvb cwieZ©b bv K‡i wewµ Kiv nq| A_©vr cY¨ †h Ae¯’vq µq Kiv nq, †m Ae¯’vq wewµ
Kiv nq| wKš‘ cÖ¯‘Z ev Drcv`b KvR Giƒc bq eis Gi wecixZ| cÖ¯‘Z ev Drcv`b KvR
n‡jv cY¨ †hfv‡e µq Kiv n‡q‡Q †miƒc _vK‡e bv| c‡Y¨i cwieZ©b n‡e Ges mywbw`©ófv‡e
GKwU bZzb cY¨ wn‡m‡e Avwef©~Z n‡e| Ges mywbw`©ófv‡e e¨env‡ii Dc‡hvMx n‡e|
cÖ‡kœvËi
cÖkœ: exgv †Kv¤úvbx †iqvZ wb‡Z cvi‡e wK?
DËi: cvi‡e| exgv †mev GKwU
f¨vU‡hvM¨ †mev| exgv †Kv¤úvbx exgv MÖnxZv‡K GB †mev cÖ`vb K‡i| GB †mev cÖ`vb
Ki‡Z exgv †Kv¤úvbx hw` †Kv‡bv f¨vU cwi‡kvwaZ DcKiY e¨envi K‡i, Zvn‡j c~‡e©
cwi‡kvwaZ f¨vU †iqvZ MÖnY Ki‡Z cvi‡e| exgv ‡Kv¤úvbx Zvi Drcvw`Z †mevi Ici 15%
nv‡i f¨vU cÖ`vb K‡i| ZvB, exgv †Kv¤úvbx DcKiY Ki †iqvZ cv‡e| †iqvZ wb‡Z n‡j
f¨vU msµvš— hveZxq †iwR÷vi msi¶Y Ki‡Z n‡e| µq wnmve †iwR÷vi (g~mK-16) Ges weµq
wnmvi †iwR÷vi (g~mK-17) msi¶Y Ki‡Z n‡e| exgv †Kv¤úvbx‡K Avjv`v †Kv‡bv f¨vU
Pvjvb Bmy¨ Ki‡Z n‡e bv| KviY, exgv †Kv¤úvbxi wiwmÞ‡K f¨vU Pvjvb wn‡m‡e RvZxq
ivR¯^ †evW© KZ©„K †NvlYv Kiv Av‡Q| exgv †Kv¤úvbx †iqvZ wb‡Z PvB‡j PjwZ wnmve
†iwR÷vi Aek¨B msi¶Y Ki‡Z n‡e| ZvQvov, Óg~mK-19Ó di‡g `vwLjcÎ `vwLj Ki‡Z n‡e Ges
Ab¨vY¨ evwYwR¨K `wjjvw` msi¶Y Ki‡Z n‡e| G mKj ‡iwR÷vimg~n g¨vbyqvjx msi¶Y Kiv
hvq| Avevi, Kw¤úDUv‡ii gva¨‡gI msi¶Y Kiv hvq| Kw¤úDUv‡ii gva¨‡g msi¶Y Ki‡Z n‡j
mdUIq¨viwU Kwgkbv‡ii wbKU †_‡K Abygv`b Kwi‡q wb‡Z n‡e| wnmve i¶Y msµvš— G mKj
RwUjZvi Kvi‡Y exgv †Kv¤úvbxmg~n †iqvZ MÖnY K‡i bv| ïay exgv †Kv¤úvbx bq,
AwaKvsk †mev cÖ`vbKvix G mKj RwUjZvi Kvi‡Y †iqvZ MÖnY K‡i bv ev Ki‡Z cv‡i
bv|
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¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges †`‡k GKwU
cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b ¸i“Z¡c~Y© Ae`vb ivL‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
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wnmveÕ Ges ÕcÖ¯‘ZKviKÕ ev ÕDrcv`KÕ wb‡q Av‡jvPbv K‡iwQ| AvR Avgiv ÓevwYwR¨K
Avg`vwbKviKÓ wb‡q Av‡jvPbv Ki‡ev|
evwYwR¨K Avg`vwbKviK ej‡Z
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Avgv‡`i †`‡ki A_©bxwZ
Avg`vwb wbf©i A_©bxwZ| Avgiv cÖPzi cY¨ we‡`k †_‡K Avg`vwb Kwi| wewfbœ `„wó‡KvY
†_‡K G mKj c‡Y¨i Ges c‡Y¨i Avg`vwbKviK‡`i cÖKvi‡f` Kiv hvq| Avg`vwbKviK‡`i
cÖKvi‡f`mg~n n‡jv: wkí Avg`vwb A_©vr †h mKj Avg`vwbKviK Avg`vwb Kivi ci
Avg`vwbK…Z cY¨ Zv‡`i wkí cÖwZôv‡b e¨envi K‡i| GmKj cY¨ nÕ‡Z cv‡i wk‡íi
KuvPvgvj, Avevi nÕ‡Z cv‡i wk‡íi †gwkbvixR BZ¨vw`| Avi GK ai‡bi Avg`vwb n‡jv
evwYwR¨K Avg`vwb A_©vr †h mKj Avg`vwbKviK Avg`vwb Kivi ci Dnv evRv‡i wewµ K‡i|
Giƒc Avg`vwb Kivi ci, D³ c‡Y¨i Ici Avi †Kv‡bv KvR Kiv nq bv| †h Ae¯’vq Avg`vwb
Kiv nq, †m Ae¯’vq wewµ Kiv n‡e| evwYwR¨Kfv‡e Avg`vwb nq mvaviYZ: †fv³v
mvgMÖx (Consumer Goods)| G mKj
Avg`vwbKviK‡`i †UªW jvB‡mÝ Ges AvBAviwm-‡Z evwYwR¨K Avg`vwbKviK D‡jL _vK‡Z nq|
f¨vU e¨e¯’vq evwYwR¨K Avg`vwbKviK wb‡q Av‡jvPbv Kivi cÖ‡qvRb n‡jv, evwYwR¨Kfv‡e
Avg`vwbK…Z c‡Y¨i Ici Avg`vwb ch©v‡q 3% GwUwf (Advance Trade VAT) cwi‡kva Ki‡Z
nq| ZvB, †Kvb& cY¨ evwYwR¨Kfv‡e Avg`vwb Kiv n‡q‡Q Zv eyS‡Z nq| g~j¨ ms‡hvRb
Ki AvB‡bi cÖ_g Zdwm‡j †h mKj c‡Y¨i weeiY wjwce× Av‡Q, †m mKj c‡Y¨i Avg`vwbKviK
evwYwR¨K Avg`vwbKviK wn‡m‡e we‡ewPZ n‡e bv| Avevi, whwb cY¨ Avg`vwb Kivi ci
mivmwi wewµ K‡ib bv, wZwb GB c‡Y¨i Ici †Kvb KvR K‡ib; G ai‡bi Avg`vwbKviKI
evwYwR¨K Avg`vwbKviK wn‡m‡e we‡ewPZ n‡eb bv| wZwb Drcv`K wn‡m‡e we‡ewPZ n‡eb,
hv Avgiv Drcv`K Ges cÖ¯‘ZKviK-Gi msÁv Av‡jvPbv Kivi mgq Av‡jvPbv K‡iwQ| ZvQvov,
wk‡íi DcKiY wn‡m‡e †h mKj cY¨ Avg`vwb Kiv nq, †m mKj cY¨ evwYwR¨K Avg`vwb
wn‡m‡e we‡ewPZ n‡e bv| †m †¶‡Î D³ wk‡íi g~j¨ †NvlYvq A_©vr Óg~mK-1Ó, Óg~mK-1KÓ,
Óg~mK-1NÓ D³ cY¨ D‡jL Ki‡Z n‡e| Avg`vwb¯—‡i D³ c‡Y¨i ïévq‡bi mgq GB dig¸‡jvi
†h †Kv‡bv GKwU `vwLj Kiv n‡j GwUwf KZ©b Ki‡Z n‡e bv| Avevi, †gwkbvix Avg`vwb
Ki‡jI Zv evwYwR¨K Avg`vwb wn‡m‡e we‡ewPZ n‡e bv| †m †¶‡Î D³ cÖwZôv‡bi Óg~mK-7Ó
di‡gi †NvlYvq D³ †gwkbvix D‡jL _vK‡Z n‡e| GB Avg`vwb¸‡jv Qvov Ab¨ mKj Avg`vwb
evwYwR¨K Avg`vwb e‡j we‡ewPZ| evwYwR¨K Avg`vwbi Ici Avg`vwb ch©v‡q 3% GwUwf
cwi‡kva Ki‡Z nq| GwUwf cwi‡kvaK…Z evwYwR¨Kfv‡e Avg`vwbK…Z cY¨ wewµi mgq f¨vU
wel‡q Trade VAT e¨e¯’vi †h †Kv‡bv GKwU c×wZ Aej¤^b Ki‡Z nq| D‡jL¨, eZ©gv‡b
Avgv‡`i †`‡k cÖPwjZ Trade VAT e¨e¯’vi wewfbœ c×wZmg~n c~‡e© Av‡jvwPZ n‡q‡Q| hv
n‡jv: (1) ÷¨vÛvW© †UªW f¨vU c×wZ; (2) 2% nv‡i †UªW f¨vU c×wZ; (3) ‡QvU †QvU
†`vKvb`vi‡`i Rb¨ c¨v‡KR f¨vU c×wZ; Ges (4) Avg`vwbK…Z c‡Y¨i Ici 20% g~j¨
ms‡hvR‡bi †¶‡Î f¨vU Pvjvbc‡Î mxj cÖ`vb K‡i wewµ Kivi c×wZ|
cÖ‡kœvËi
cÖkœ: †Kv‡bv cÖwZôvb GK ¯’vb †_‡K Ab¨ ¯’v‡b ¯’vbvš—i
Ki‡Z n‡j †Kvb& di‡g Av‡e`b Ki‡Z n‡e?
DËi: Óg~mK-9Ó di‡g Av‡e`b
Ki‡Z n‡e| GB digwUi wk‡ivbvgv n‡jv Óe¨emv‡qi ¯’vb ev cwiw¯’wZi cwieZ©‡bi
Av‡e`bcÎÓ| GB cwieZ©b¸‡jv nÕ‡Z cv‡i ¯’vb cwieZ©b, ev A½‡bi †Kv‡bv cwieZ©b ev
cÖwZôv‡bi ÷¨vUv‡mi †Kv‡bv cwieZ©b; †hgb: c~‡e© cÖwZôvbwU e¨w³ gvwjKvbvaxb wQj,
eZ©gv‡b wjwg‡UW ‡Kv¤úvbx Kiv n‡q‡Q A_ev c~‡e© cÖwZôvbwU cÖ¯‘ZKviK Ges
Avg`vwbKviK wQj, eZ©gv‡b Gi mv‡_ †UªwWs †hvM Ki‡Z n‡e BZ¨vw`| A‡b‡K gZvgZ †`b
†h, Giƒc †¶‡Î Óg~mK-10Ó di‡g Av‡e`b Ki‡Z n‡e| Zv mwVK bq| Óg~mK-10Ó di‡g Av‡e`b
Ki‡Z nq g~mK wbeÜb evwZj Kivi Rb¨| c¶vš—‡i, ¯’vb ev cwiw¯’wZi cwieZ©‡bi Rb¨
Óg~mK-9Ó di‡g Av‡e`b Ki‡Z nq|
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges †`‡k GKwU
cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b ¸i“Z¡c~Y© Ae`vb ivL‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
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AvIZvq msÁvmg~n wb‡q Av‡jvPbv KiwQ| MZ PviwU cv‡V Avgiv ÕKi †gqv`Õ, ÕPjwZ
wnmveÕ, ÕcÖ¯‘ZKviK ev Drcv`KÕ Ges ÕevwYwR¨K Avg`vwbKviKÕ wb‡q Av‡jvPbv K‡iwQ|
AvR Avgiv ÕevwYwR¨K `wjjÕ wel‡q Av‡jvPbv Ki‡ev|
ÕevwYwR¨K `wjjÕ ej‡Z wK
eySvq?
ÕevwYwR¨K `wjjÕ ej&‡Z
GKwU cÖwZôv‡bi mKj bw_cÎ, KvMRcÎ, `wjjvw` BZ¨vw`‡K eySvq| g~j¨ ms‡hvRb Ki
AvB‡bi aviv-2(___) Gi gva¨‡g ÕevwYwR¨K `wjjÕ msÁvwqZ Kiv n‡q‡Q| D³ msÁv
Abymv‡i, †Kv‡bv e¨emv cÖwZôv‡bi †jb‡`b ev D³ cÖwZôv‡bi Avw_©K Ae¯’v Ávcb K‡i
Ggb †Kv‡bv †jb‡`b wjwce× Kivi Rb¨ D³ cÖwZôvb KZ©„K msiw¶Z †Kv‡bv wnmve i¶Y eB,
bw_cÎ ev KvMRc·K evwYwR¨K `wjj e‡j| Gi AvIZvfy³ n‡e †WweU fvDPvi, †µwWU
fvDPvi, K¨vk †g‡gv, ˆ`wbK µq-weµq wnmve, K¨vk eB, cÖv_wgK ev Rv‡e`v eB, e¨vsK
G¨vKvD›U I Zrmswkó wnmve ev bw_cÎ, †iIqvwgj, LwZqvb, Avw_©K weeiYx I
we‡klYxmg~n, jvf-‡jvKmvb wnmve, jvf-‡jvKmvb mgš^q wnmve, e¨vsK wnmve mgš^q I
w¯’wZcÎ Ges wbix¶v cÖwZ‡e`bmn D³ cÖwZôvb mswkó †h†Kv‡bv `wjj|
Dc‡ii eY©bv Abymv‡i, †Kv‡bv
cÖwZôv‡bi e¨emv‡qi Ae¯’vÁvcK †h‡Kvbv `wjjvw` evwYwR¨K `wjj wnmv‡e we‡ewPZ n‡e|
GLv‡b †Kv‡bv `wjjvw` ev` †`qv nqwb| A‡b‡Ki g‡a¨ aviYv Av‡Q †h, ‡KejgvÎ f¨vU
digmg~‡ni gva¨‡g †h mKj †iwR÷vi ev `wjjvw` msi¶Y Kiv nq; †hgb: g~mK-1 (g~j¨
†NvlYv), g~mK-11 (PvjvbcÎ), g~mK-16 (µq wnmve †iwR÷vi), g~mK-17 (weµq wnmve
†iwR÷vi), g~mK-18 (PjwZ wnmve), g~mK-19 (`vwLjcÎ) BZ¨vw` f¨vU msµvš— `wjj| Zviv
g‡b K‡ib †h, D³ `wjjvw` Qvov Ab¨ †Kv‡bv `wjjvw` f¨vU msµvš— `wjj bq| Zviv Av‡iv
g‡b K‡ib †h, D³ f¨vU di‡gi gva¨‡g msiw¶Z †iwR÷vi ev bw_cÎ Qvov Ab¨ †Kv‡bv bw_cÎ
f¨vU KZ©„c¶ AvUK I cix¶v Ki‡Z cv‡ib bv| Ggb aviYv mwVK bq| Dc‡ii msÁv Abymv‡i
†Kv‡bv cÖwZôv‡bi mKj cÖKvi `wjjvw`‡K evwYwR¨K `wjj ejv nq| ZvB, †Kv‡bv ¶gZvcÖvß
f¨vU Awdmvi ‡Kv‡bv cÖwZôv‡bi †h †Kvb `wjj, bw_cÎ, KvMRcÎ cix¶v Ki‡Z PvB‡j Zv
mieivn Ki‡Z n‡e Ges wZwb Dnv cÖ‡qvR‡b AvUK Ki‡Z cvi‡eb|
cÖ‡kœvËi
cÖkœ: GKwU kZfvM ißvwbgyLx wkí cÖwZôvb FYcÎ (Gjwm)
†Lvjvi mgq D³ e¨vsK Gjwm Kwgk‡bi Ici 15% f¨vU Av`vq K‡i‡Q| ißvwbgyLx wkí
cÖwZôv‡bi wbKU †_‡K †K‡bv GB f¨vU Av`vq Kiv nq?
DËi: kZfvM ißvwbgywL
wkí-cÖwZôvb we‡`k †_‡K Gjwm (FYcÎ) cvb| Gjwm Zvi e¨vs‡Ki gva¨‡g Av‡m| GB
Gjwm-‡K gv÷vi Gjwm ev gv`vi Gjwm e‡j| GB Gjwm-‡Z †h cY¨ AW©vi ‡`qv n‡q‡Q †m cY¨
cÖ¯‘Z Kivi Rb¨ AwaKvsk DcKiY ißvwbKvi‡Ki Kv‡Q _v‡K bv| GB DcKiY¸‡jv we‡`k †_‡K
Avg`vwb Ki‡Z nq A_ev ¯’vbxqfv‡e msMÖn
Ki‡Z nq| DcKiYmg~n we‡`k †_‡K Avg`vwb ev ¯’vbxqfv‡e msMÖn Kivi Rb¨ Zvi e¨vsK
gv÷vi Gjwm ev gv`vi GjwmÕi wecix‡Z e¨vK-Uz-e¨vK Gjwm Bmy¨ K‡i| GB e¨vK-Uz-e¨vK
Gjwm Bmy¨ Kivi mgq Gjwm Kwgk‡bi Ici f¨vU gIKzd Kiv Av‡Q| e¨vK-Uz-e¨vK GjwmÕi
Kwgk‡bi Ici mswkó e¨vsK f¨vU Av`vq Ki‡e bv| Dc‡iv³ cÖ‡kœi e³e¨ hw` GB nq †h,
kZfvM ißvwbgywL wkí-cÖwZôv‡bi gv`vi GjwmÕi wecix‡Z e¨vK-Uz-e¨vK Gjwm Bmy¨ Kivi
mgq †Kv‡bv e¨vsK Gjwm Kwgk‡bi Ici f¨vU Av`vq K‡i‡Q, Zvn‡j Avwg ej‡ev †h, e¨vsK
fyj K‡i GB f¨vU Av`vq K‡i‡Q| GLv‡b f¨vU Av`vq Ki‡Z n‡e bv| GB f¨vU gIKzd Kiv
Av‡Q (GmAviI bs-149-AvBb/99/228/g~mK, ZvwiL: 10 Ryb, 1999)|
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hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges †`‡k GKwU
cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b ¸i“Z¡c~Y© Ae`vb ivL‡Z cv‡i| GB Kjv‡gi
cª‡kœvËi As‡k cvVK‡`i f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q
Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b|
GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
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AvIZvq msÁvmg~n wb‡q Av‡jvPbv KiwQ| MZ K‡qKwU cv‡V Avgiv ÕKi †gqv`Õ, ÕPjwZ
wnmveÕ, ÕcÖ¯‘ZKviK ev Drcv`KÕ, ÕevwYwR¨K Avg`vwbKviKÕ Ges ÕevwYwR¨K `wjjÕ wb‡q
Av‡jvPbv K‡iwQ| AvR Avgiv Õe¨emvqxÕ wb‡q Av‡jvPbv Ki‡ev|
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Z‡e, g~j¨ ms‡hvRb Ki AvB‡b Õe¨emvqxÕ k‡ãi we‡kl ¸i“Ë¡ I Zvrch© i‡q‡Q| f¨vU
e¨e¯’vq cY¨ I †mevi Ici f¨vU Av`vq Kiv nq| c‡Y¨i Ici K‡qKwU ¯—‡i f¨vU Av`vq Kiv
nq| h_v: Avg`vwb ¯—i, Drcv`b ¯—i Ges e¨emvqx ¯—i| †Kv‡bv cY¨ Avg`vwb Kivi mgq
Avg`vwb e›`‡i ev †÷k‡b Ab¨vb¨ ïé-Kivw`i mv‡_ f¨vU Av`vq Kiv nq| GB f¨vU n‡jv
Avg`vwb ¯—‡ii f¨vU| †`‡ki Af¨š—‡i wewfbœ wkí cÖwZôvb cY¨ Drcv`b K‡i _v‡K| Zv‡`i
Drcvw`Z cY¨ hLb wewµ Kiv nq, ZLb f¨vU cwi‡kva Ki‡Z nq| GB f¨vU n‡jv Drcv`b
¯—‡ii f¨vU| †hgb: Kbwd‡WÝ wm‡g›U wj: wm‡g›U Drcv`b K‡i| Drcvw`Z wm‡g›U
weµq/mieivn Kivi mgq Kbwd‡WÝ wm‡g›U wj: Drcv`b ¯—‡i f¨vU cÖ`vb K‡i| cY¨
Avg`vwbi ci Avg`vwbKvi‡Ki nvZ nÕ‡Z wewfbœ nvZ Ny‡i †hgb: wWw÷ªweDUi, Kwgkb
G‡R›U, cvBKvix we‡µZv, LyPiv we‡µZv BZ¨vw` D³ cY¨ †fv³vi nv‡Z †cuŠQvq| GKBfv‡e
cY¨ Drcv`‡bi ci Drcv`b¯’j nÕ‡Z iIqvbv n‡q wewfbœ nvZ Ny‡i D³ cY¨ †fv³vi nv‡Z
†cuŠQvq| Gfv‡e Avg`vwb Ges Drcv`b ‡_‡K ïi“ K‡i me©‡kl †fv³vi nv‡Z †cuŠQv‡bv
ch©š— cY¨wU †h mKj ¯—i AwZµg K‡i, GB mKj ¯—i‡K GK‡Î e¨emvqx ¯—i e‡j| e¨emvqx
¯—‡i i‡q‡Q wWjvi, wWw÷ªweDUi, Kwgkb G‡R›U, cvBKvix we‡µZv Ges LyPiv we‡µZv|
Avgv‡`i †`‡k e¨emvqx ¯—‡ii f¨vU e¨e¯’v h‡_ó mymsMwVZ bq| e¨emvqx ¯—‡ii wewfbœ
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eZ©gv‡b K‡qKwU c×wZ‡Z f¨vU Av`vq Kiv n‡”Q| G¸‡jv n‡jv ÷¨vÛvW© †UªW f¨vU c×wZ,
2% e¨emvqx f¨vU c×wZ, c¨v‡KR f¨vU c×wZ Ges Avg`vwbK…Z c‡Y¨i †¶‡Î 20% g~j¨
ms‡hvRb K‡i weµ‡qi †¶‡Î f¨vU Pvjvbc‡Î mxj w`‡q weµq Kivi c×wZ| GB c×wZ¸‡jv
Avgiv B‡Zvc~‡e© Av‡jvPbv K‡iwQ| ZvB, GLv‡b Avi Av‡jvPbv Kivi cÖ‡qvRb †bB|
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cY¨ Avg`vwb K‡i wewµ K‡i| Avg`vwb Kivi ci g~j¨ ms‡hvRb I gybvdvmn cY¨wUi g~j¨
`uvovq 4,500.00 (Pvi nvRvi cuvP kZ UvKv gvÎ)| wKš‘ Avg`vwbKviK Zvi e¨emvqxK
†KŠkj wn‡m‡e evRvi m„wói Rb¨ ev evRvi a‡i ivLvi Rb¨ D³ cY¨wU 4,000.00 (Pvi
nvRvi UvKv gvÎ) g~‡j¨ wewµ Ki‡Z AvMÖnx| GLv‡b f¨v‡Ui `„wó‡KvY †_‡K KiYxq wK?
DËi: cY¨ Avg`vwb K‡i wewµ
Kivi mgq cÖK…Z g~j¨ ms‡hvRb K‡i, g~j¨ †NvlYv w`‡q Ges 15% f¨vU cwi‡kva K‡i cY¨
wewµ Kiv hvq| Avevi, 13.33% g~j¨ ms‡hvRb K‡i, 2% f¨vU cwi‡kva K‡i cY¨ wewµ Kiv
hvq| wKš‘ we‡µZv hw` †Kv‡bv Kvi‡Y Kgg~‡j¨ D³ cY¨ wewµ Ki‡Z Pvb, Zvi Rb¨ f¨vU
e¨e¯’vq evwYR¨ evUv (Trade Discount) cÖ`vb Kivi weavb Av‡Q| evwYR¨ evUv cÖ`vb
Ki‡Z n‡j wZbwU kZ© cvjb Ki‡Z nq| (1) cwÎKvq weÁwß cÖPvi Ki‡Z nq; (2) Aby‡gvw`Z
g~‡j¨i 15% Gi †ewk evwYR¨ evUv cÖ`vb Kiv hvq bv; Ges (3) eQ‡i 30 w`‡bi ‡ewk evwYR¨
evUv cÖ`vb Kiv hvq bv| ‡h mKj we‡µZv wewfbœ Kvi‡Y Kgg~‡j¨ cY¨ wewµ K‡i _v‡K,
Zviv mvaviYZ: Dc‡ii kZ©mg~n cvjb K‡i bv| ZvB, Zv‡`i cÖK…Z g~‡j¨i Ici f¨vU cÖ`vb
Ki‡Z n‡e| Av‡jvP¨ †¶‡Î 4,500.00 UvKvi Ici f¨vU cwi‡kva Ki‡Z n‡e| f¨vU Pvjvbc‡Î
c‡Y¨i g~j¨ wjL‡Z n‡e 4,500.00 UvKv| Gi bx‡P wjL‡Z n‡e wWmKvD›U 500.00 UvKv| Ges
weµqg~j¨ 4,000.00 UvKv D‡jL Ki‡Z n‡e| A_©vr GLv‡b we‡µZv c‡Y¨i me©‡gvU g~‡j¨i
Ici h_vh_fv‡e miKv‡ii f¨vU cwi‡kva Ki‡jb| wZwb c‡Y¨i g~j¨ A_©vr wb‡Ri cÖvc¨ Kg
ivL‡jb|
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
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hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
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wnmveÕ, ÕcÖ¯‘ZKviK ev Drcv`KÕ, ÕevwYwR¨K Avg`vwbKviKÕ, ÕevwYwR¨K `wjjÕ Ges
Õe¨emvqxÕ wb‡q Av‡jvPbv K‡iwQ| AvR Avgiv ÕißvwbK…Z ewjqv MY¨Õ wel‡q Av‡jvPbv
Ki‡ev| G mv‡_B Avgiv msÁv wb‡q Av‡jvPbv
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ÕißvwbK…Z ewjqv MY¨Õ ej‡Z
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†Kv‡bv e¨w³ ev cÖwZôvb hw` †Kv‡bv cY¨ we‡`‡k cvwV‡q †`q, Zvn‡j GB KvR‡K Avgiv
mvaviY A‡_© ißvwb e‡j ey‡S _vwK| ißvwb nÕ‡Z n‡j Ab¨Zg GKwU kZ© n‡jv, ˆe‡`wkK
gy`ªv †`‡k Avm‡Z n‡e| ißvwbK…Z cY¨ ev †mev‡K miKvi mKj cÖKvi ïé-Ki †_‡K gy³ K‡i
w`‡q‡Q, Gi cÖavb KviY n‡jv, ißvwb †_‡K ‰e‡`wkK gy`ªv Avq nq| GB ˆe‡`wkK gy`ªv
Avgv‡`i Rb¨ LyeB cÖ‡qvRb| KviY, Avgv‡`i A_©bxwZ Avg`vwb wbf©i| Avg`vwbi g~j¨
ˆe‡`wkK gy`ªvq cwi‡kva Ki‡Z nq| ZvB, ißvwb nÕ‡Z n‡j Aek¨B ˆe‡`wkK gy`ªv †`‡k
Avm‡Z n‡e| A_©vr miKv‡ii g~j j¶¨ n‡jv ‰e‡`wkK gy`ªv AR©b Kiv| ZvB, Ab¨
†Kv‡bvfv‡e hw` ‰e‡`wkK gy`ªv AwR©Z nq, †m KvR‡KI kZ©mv‡c‡¶ ißvwb ejv †h‡Z cv‡i|
ÕißvwbK…Z ewjqv MY¨Õ n‡jv Ggb GKwU welq| hw` †Kv‡bv e¨w³ ev cÖwZôvb †Kv‡bv cY¨
ev †mev mivmwi we‡`‡k ißvwb bv K‡i †`‡ki Af¨š—‡i †Kv‡bv ißvwbKvi‡Ki wbKU mieivn
K‡ib, Avi ißvwbKviK hw` D³ cY¨ ev †mev ißvwb K‡i †`b, Zvn‡j cÖ_g mieivn`vZvi
KvR ÕißvwbK…Z ewjqv MY¨Õ n‡e| hvi KvR Õißvwb ewjqv MY¨Õ Zv‡K cÖ”Qbœ ißvwbKviK (Deemed
Exporter) ejv nq| wZwb GKRb cÖK…Z ißvwbKvi‡Ki gZ mKj my‡hvM-myweav †c‡q _v‡Kb|
GKwU D`vni‡Yi gva¨‡g welqwU ¯úó Kiv hvq| GKwU Mv‡g©›Um cÖwZôvb aiv hvK Zvi bvg
GKZv Mv‡g©›Um wj:| GKZv Mv‡g©›Um wj: KvbvWvq 10,000 wcm wR‡Ýi c¨v›U ißvwb Ki‡e|
GLv‡b GKZv Mv‡g©Ý wj: cÖK…Z ißvwbKviK| GKZv Mv‡g©›Um wj:†K Zvi KvbvWxq
Avg`vwbKviK Gjwm cÖ`vb K‡i‡Q| wR‡Ýi c¨v›U cÖ¯‘Z Kivi Rb¨ GKZv Mv‡g©›Um wj: GLb
mKj DcKiY msMÖn Ki‡e| cÖwZôvbwU DcKiY msMÖ‡ni Rb¨ g~j GjwmÕi wecix‡Z
e¨vK-Uz-e¨vK Gjwm cÖwZôv Ki‡e| aiv hvK, †`‡k Aew¯’Z GKwU cÖwZôv‡bi bvg fvB fvB
G›UvicÖvBR| cÖwZôvbwU ¯’vbxqfv‡e DcKiY msMÖn K‡i c¨v‡›Ui Rxcvi Drcv`b K‡i| GKZv
Mv‡g©›Um wj: fvB fvB G›UvicÖvB‡Ri wbKU †_‡K Rxcvi µq Kivi Rb¨ Zv‡K GKwU e¨vK-Uz-e¨vK
GjwU cÖ`vb Ki‡e| fvB fvB G›UvicÖvBR, GKZv Mv‡g©›Um wj: †K Rxcvi mieivn Ki‡e|
GKZv Mv‡g©›Um wj: D³ Rxcvi c¨v‡›U e¨envi Ki‡e Ges c¨v›U KvbvWvq ißvwb Ki‡e|
A_©vr fvB fvB G›UvicÖvBR KZ©„K cÖ¯‘ZK…Z Rxcvi GKZv Mv‡g©›Um wj: Gi gva¨‡g
KvbvWvq ißvwb n‡e| GKZv Mv‡g©›Um wj:, fvB fvB G›UvicÖvBR‡K ‰e‡`wkK gy`ªvq g~j¨
cwi‡kva Ki‡e| GLv‡b GKZv Mv‡g©›Um wj: n‡jv cÖK…Z ißvwbKviK| Avi fvB fvB
G›UvicÖvBR n‡jv cÖ”Qbœ ißvwbKviK| A_©vr fvB fvB G›UvicÖvB‡Ri Rxcvi wewµi KvRwU
ÕißvwbK…Z ewjqv MY¨Õ| fvB fvB G›UvicÖvBR hLb GKZv Mv‡g©›Um wj:†K wRcvi mieivn
w`‡e ZLb f¨vU cwi‡kva Ki‡Z n‡e bv| G‡¶‡Î k~Y¨ nv‡i f¨vU PvjvbcÎ Bmy¨ Ki‡Z
n‡e|
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cÖkœ: GKwU cY¨ Avg`vwb K‡i
†UÛv‡ii wecix‡Z mieivn Kiv n‡e| Avg`vwb Kivi mgq Avg`vwb ch©v‡q 3% GwUwf KZ©b
K‡i‡Q| mieiv‡ni mgq Avevi 4% f¨vU †hvMv`vi wn‡m‡e KZ©b K‡i‡Q| GLb KiYxq wK?
DËi: ‡Kv‡bv cY¨ †UÛv‡ii
wecix‡Z mieivn †`qvi Rb¨ Avg`vwb Kiv nÕ‡j Avg`vwb ch©v‡q 3% GwUwf KZ©b Ki‡Z n‡e
bv| ‡UÛv‡ii wecix‡Z mieiv‡ni wej cwi‡kv‡ai mgq †hvMvb`vi wnmv‡e 4% f¨vU Dr†m
KZ©b Ki‡Z n‡e| RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs-59/g~mK/2011 ZvwiL: 9 Ryb,
2011 Gi Aby‡”Q` bs-02(K) ‡Z G welqwU my¯úófv‡e D‡jL Av‡Q| GB myweav †c‡Z n‡j
Avg`vwb ch©v‡q cY¨PvjvbwU ïévq‡bi mgq †UÛvi WKz‡g›U `vwLj Ki‡Z nq| Zvn‡j
Avg`vwb ch©v‡q 3% GwUwf Av`vq Kiv nq bv| wKš‘ A‡b‡K G welqwU bv Rvbvi Kvi‡Y ev
cY¨ Pvjvb Ri“ix Qvo †bqvi cÖ‡qvR‡b, Avg`vwb ch©v‡q †UÛvi WKz‡g›U `vwLj K‡i bv|
hvi d‡j, Avg`vwb ch©v‡q 3% GwUwf Av`vq Kiv nq| mieivn ch©v‡q †hvMvb`vi wn‡m‡e
4% f¨vU Dr†m KZ©b Kiv eva¨Zvg~jK| G Kvi‡Y G mgm¨vwU cÖvqk:B †`Lv †`q| Avg`vwb
ch©v‡q 3% GwUwf cwi‡kva K‡i _vK‡j Zv †dir †bqv hvq| g~j¨ ms‡hvRb Ki AvB‡b †dir
†bqvi wewa-weavb i‡q‡Q| †dir wb‡Z n‡j Rgv nIqvi 6 (Qq) gv‡mi g‡a¨ wUAvi-31 di‡g
Av‡e`b Ki‡Z nq| Avg`vwbi †¶‡Î †dir wb‡Z n‡j mswkó Kv÷g nvDm ev †÷k‡bi Kwgkbvi
eive‡i Av‡e`b Ki‡Z nq|
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
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Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
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AvIZvq KZK¸‡jv msÁv wb‡q Av‡jvPbv K‡iwQ| msÁv wb‡q cieZx©‡Z Av‡iv Av‡jvPbv Kiv
n‡e| Av‡jvPbvi avivevwnKZvq hLb †Kv‡bv msÁv Av‡jvPbv Kivi cÖ‡qvRb n‡e, ZLb Dnv
Av‡jvPbv Kiv n‡e| D‡jL¨, Avgiv g~j¨ ms‡hvRb Ki AvBb avivevwnKfv‡e Av‡jvPbv
KiwQ| msÁv msµvš— aviv-2 Gi Av‡jvPbv AvcvZZ: GLv‡bB †kl Kiv n‡jv| AvR Avgiv
g~j¨ ms‡hvRb Ki AvB‡bi aviv-2K wel‡q Av‡jvPbv Ki‡ev|
g~j¨ ms‡hvRb Ki AvBb, 1991
Gi aviv-2K: AvB‡bi cÖvavb¨|
Avgv‡`i †`‡k f¨vU e¨e¯’vi
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cÖweavb, Pzw³ BZ¨vw`i gva¨‡g A‡bK mgq f¨vU Ae¨vnwZ w`‡q †`qv nq| Gfv‡e Ab¨
†Kv‡bv AvB‡bi gva¨‡g f¨vU Ae¨vnwZ w`‡j Zv ev¯—evqb Kiv `y®‹i nq| ïay f¨vU bq -
Kv÷gm wWDwU, m¤ú~iK ïé, AvqKi A‡bK mgq Ab¨ †Kv‡bv AvBb, wewa, cÖweavb, Pzw³
BZ¨vw`i gva¨‡g Ae¨vnwZ w`‡q †`qv nq| Ab¨ †Kv‡bv AvBb, wewa, cÖweavb BZ¨vw`i
gva¨‡g †Kv‡bv ïé-Ki Ae¨vnwZ cÖ`vb Kiv mwVK bq| Ki ivR¯^ msµvš— mKj wm×vš— wb‡Z
RvZxq ivR¯^ †evW© h_vh_ KZ©„c¶| Ab¨ †Kv‡bv AvBb, wewa, cÖweavb, Pzw³ BZvw` cÖYq‡bi
mgq mvaviYZ: Zvi Lmovi Ici RvZxq ivR¯^ †ev‡W©i gZvgZ PvIqv nq| gZvgZ PvIqv n‡j
D³ AvB‡bi g‡a¨ hw` Ki ivR¯^ msµvš— †Kv‡bv welq _v‡K, Zvn‡j, RvZxq ivR¯^ †evW©
gZvgZ Rvwb‡q †`q| wKš‘ A‡bK mgq †`Lv hvq, RvZxq ivR¯^ †ev‡W©i gZvgZ bv wb‡q
†Kv‡bv AvBb, wewa, cÖweavb, Pzw³ BZ¨vw` cÖYqb Kiv nq - †hLv‡b Ki ivR¯^ Ae¨vnwZ
w`‡q †`qv nq| cieZ©x‡Z D³ AvBb, wewa BZ¨vw` ev¯—evqb Kivi mgq hLb Ki ivR¯^
Ae¨vnwZ cÖ`v‡bi welqwU bR‡i Av‡m ZLb RvZxq ivR¯^ †evW© Ges Aaxb¯’ Kvh©vjqmg~‡n
D³iƒc Ae¨vnwZ cÖ`vb ev¯—evqb Ki‡Z mgm¨vi m„wó nq| A‡bK mgq we‡`kx †Kv‡bv ms¯’v
BZ¨vw`i mv‡_ Pzw³ m¤úv`‡bi gva¨‡g miKv‡ii Ab¨ †Kv‡bv `ßi RvZxq ivR¯^ †ev‡W©i
gZvgZ bv wb‡q Kv÷gm wWDwU, m¤ú~iK ïé, f¨vU, AvqKi gIKzd K‡i †`q| cieZx©‡Z hLb
GB weavb ev¯—evqb Ki‡Z mgm¨vi m„wó nq ZLb D³ we‡`kx ms¯’vi wbKU Avgv‡`i
fveg~wZ© ¶zYœ nq| GB mgm¨vwU `xN©w`‡bi| GB mgm¨v wbim‡bi j‡¶¨ 2011-12 A_©eQ‡ii
ev‡RU Kvh©µ‡gi Ask wn‡m‡e, A_© AvBb, 2011 Gi gva¨‡g g~j¨ ms‡hvRb Ki AvBb, 1991
G bZzb aviv-2K mwbœ‡ek Kiv n‡q‡Q| avivwU wbgœiƒc:
2K| AvB‡bi cÖvavb¨|
AvcvZZ: ejer Ab¨‡Kv‡bv AvBb, wewa, cÖweavb, Pzw³ ev AvB‡bi ¶gZvm¤úbœ Ab¨‡Kv‡bv `wj‡j hvnv wKQzB _vKzK bv
†K‡bv, GB AvB‡bi weavbvejx cÖvavb¨ cvB‡e|
D³ avivi A_© n‡jv g~j¨
ms‡hvRb Ki (f¨vU), m¤ú~iK ïé I UvY©Ifvi Ki hv g~j¨ ms‡hvRb Ki AvBb, 1991 Gi
AvIZvq Av`vq Kiv nq; Gi wel‡q GB AvBb cÖvavb¨ cv‡e| Ab¨ †Kv‡bv AvBb, wewa,
cÖweavb BZ¨vw`‡Z f¨vU, m¤ú~iK ïé, UvY©Ifvi Ki msµvš— †Kv‡bv weavb Aš—f©~³ Kiv
hv‡e bv| ev hw` †Kv‡bv weavb Aš—f©~³ Kiv nq, †m weavb cÖvavb¨ cv‡e bv| eZ©gv‡b
G welqwU wb‡q wewabœ `ßi, ms¯’vi g‡a¨ m‡PZbZv e„w× †c‡q‡Q| eZ©gv‡b mvaviYZ: †h
mKj AvBb I wewa-weav‡b f¨vU, AvqKi, Kv÷gm wWDwU, m¤ú~iK ïé BZ¨vw` msµvš— weavb
_v‡K; †m mKj AvBb, wewa-weavb P~ovš— Kivi c~‡e© RvZxq ivR¯^ †ev‡W©i gZvgZ MÖnY
Kiv nq|
cÖ‡kœvËi
cÖkœ: I‡qemvBU wbg©v‡Yi Ici
f¨vU cÖ‡hvR¨ n‡e wK?
DËi: I‡qemvBU wbg©v‡Yi Ici
AvB‡b f¨vU Ae¨vnwZ †bB| A_©vr I‡qemvBU wbg©v‡Yi Ici f¨vU cÖ‡hvR¨ i‡q‡Q| wKš‘
GLv‡b KwZcq ev¯—eZvi Kvi‡Y f¨vU Av`vq n‡PQ bv| Zv n‡jv †h mKj cÖwZôvb I‡qemvBU
wbg©vY K‡i, Zviv mdUIq¨vi wbg©vY K‡i Ges Z_¨cÖhyw³ msµvš— Av‡iv KwZcq
Kvh©m¤úv`b K‡i _v‡K| mdUIq¨vi Gi Ici Avg`vwb Ges Drcv`b ch©v‡q f¨vU gIKzd Kiv
Av‡Q| ZvQvov, Kw¤úDUvi Ges Gi Avbylvw½K hš¿cvwZ Avg`vwb I Drcv`b ch©v‡q f¨vU
gIKzd Kiv Av‡Q| Z_¨cÖhyw³ eZ©gv‡b GKwU Lye ¸i“Ë¡c~Y© welq| Bnv miKv‡ii cÖvwaKvi
cÖvß GKwU LvZ| G mKj Kvi‡Y I‡qemvBU wbg©v‡Yi Ici f¨vU gIKzd bv _vK‡jI G Lv‡Z
Avgvi Rvbv g‡Z f¨vU Av`vq n‡”Q bv| A_©vr hviv I‡qemvBU wbg©vY K‡ib Zviv †µZvi
wbKU †_‡K f¨vU MÖnY Ki‡Qb bv Ges Zviv miKvi‡K f¨vU cwi‡kva Ki‡Qb bv| Z‡e,
I‡qemvBU wbg©vY K‡i hw` †Kv‡bv `ßi ev cÖwZôv‡b mieivn Kiv nq, †h `ßi ev
cÖwZôv‡bi Dr†m f¨vU KZ©‡bi `vwqZ¡ i‡q‡Q, †m `ßi ev cÖwZôvb hv‡`i g‡a¨ f¨vU
wel‡q m‡PZbZv Av‡Q, Zviv Dr†m f¨vU KZ©b Ki‡Q|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
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AvR Avgiv g~j¨ ms‡hvRb Ki
AvB‡bi aviv-3 Av‡jvPbv Ki‡ev| aviv-3 Gi wk‡ivbvgv n‡jv Õg~j¨ ms‡hvRb Ki
Av‡ivcÕ| GB avivq 6wU Dcaviv i‡q‡Q| Dcaviv-1 G ewY©Z Av‡Q †h, evsjv‡`‡k f¨v‡Ui
nvi 15%| D‡jL¨, we‡kl we‡kl Kvi‡Y †Kv‡bv †Kv‡bv †mevi Ici f¨v‡Ui nvi Kgv‡bv
n‡q‡Q| †hgb: wmwKDwiwU mvwf©m †mevi Ici f¨v‡Ui nvi 4.5%; fywg Dbœqb ms¯’vi †¶‡Î
f¨v‡Ui nvi 1.5%; we`y¨r weZiYKvix †mevi †¶‡Î f¨v‡Ui nvi 5.0025% BZ¨vw`| cY¨
Avg`vwb Ges Drcv`‡bi †¶‡Î me mgq f¨v‡Ui nvi 15%| e¨emvqx KZ©„K cY¨ weµq A_©vr
†UªwWs Gi †¶‡Î wKQz e¨wZµg Av‡Q - hv Avgiv B‡Zvc~‡e© Av‡jvPbv K‡iwQ|
Dcaviv-2 G D‡jL Av‡Q †h,
Avgv‡`i †`k †_‡K †Kv‡bv cY¨ ev †mev ißvwb Kiv n‡j Zvi Ici †Kv‡bv f¨vU cwi‡kva
Ki‡Z n‡e bv| Avevi wKQz wKQz cY¨ ev †mev Av‡Q hv †`‡ki ‡fZ‡i mieivn †`qv n‡jI
Zv ißvwb e‡j MY¨ nq| ißvwbK…Z e‡j MY¨ welqwU wb‡q Avgiv MZ K‡qKw`b c~‡e©
Av‡jvPbv K‡iwQjvg| ißvwbK…Z e‡j MY¨ cY¨ I ‡mevi Ici f¨vU cwi‡kva Ki‡Z nq bv|
D‡jL¨ †h, evsjv‡`k †_‡K we‡`kMvgx †Kv‡bv RvnvR ev hvbevn‡b hw` †Kv‡bv Lv`¨ ev
Ab¨ †Kv‡bv mvgMÖx mieivn †`qv nq - hv Avgv‡`i †`‡ki †fŠ‡MvwjK mxgvbvi evB‡i
‡fvM Kiv n‡e; Zvn‡j GmKj mieivn ißvwb wn‡m‡e MY¨ nq| GmKj mieiv‡ni Ici †Kvb
f¨vU cwi‡kva Ki‡Z nq bv| Av‡iv D‡jL¨, †Kv‡bv cY¨ ißvwb Ki‡j, GB c‡Y¨i Ici GKw`‡K
†Kv‡bv f¨vU cwi‡kva Ki‡Z nq bv; Ab¨w`‡K, GB c‡Y¨i DcKi‡Yi Ici hw` †Kvb ïé-Ki
B‡Zvc~‡e© cwi‡kva Kiv n‡q _v‡K (KwZcq e¨wZµg e¨ZxZ), Zvn‡j miKvi Zv †dir cÖ`vb
K‡i| Avgv‡`i †`k †_‡K ißvwb DrmvwnZ Kivi R‡b¨ miKvi GmKj wewa-weavb cÖYqb
K‡i‡Q|
Dcaviv-3 G ewY©Z Av‡Q †h,
f¨vU †K cÖ`vb Ki‡e| †Kv‡bv cY¨ Avg`vwb Kivi mgq Avg`vwb¯’‡i Avg`vwbKviK f¨vU
cwi‡kva Ki‡e| †`‡ki †Kv‡bv wkí-cÖwZôv‡b †Kv‡bv cY¨ Drcv`b K‡i wewµ Kivi mgq, GB
c‡Y¨i Ici f¨vU cwi‡kva Ki‡e D³ c‡Y¨i Drcv`K/we‡µZv| Z‡e, wZwb †µZvi wbKU †_‡K
f¨v‡Ui A_© wb‡q †b‡eb| †mevi †¶‡Î †mev cÖ`vbKvix f¨vU cÖ`vb Ki‡e| D‡jL¨, GmKj
†¶‡Î we‡µZv f¨vU cwi‡kva Ki‡jI †µZv D³ f¨vU enb Ki‡e| †Kv‡bv †mev hw` we‡`k †_‡K Avg`vwb Kiv nq,
†m‡¶‡Î GKUz e¨wZµg i‡q‡Q| G‡¶‡Î †mev MÖnYKvix f¨vU cwi‡kva Ki‡e| †mev Avg`vwbi
†¶‡Î †mevi g~j¨ cwi‡kvwaZ n‡e e¨vs‡Ki gva¨‡g| e¨vsK hLb g~j¨ cwi‡kva Ki‡e, ZLb
cÖ‡hvR¨ f¨vU Dr†m KZ©b K‡i miKvix †KvlvMv‡i Rgv cÖ`vb Ki‡e|
Dcaviv-5 G D‡jL Av‡Q †h,
RvZxq ivR¯^ †evW© †Kv‡bv cY¨‡K †mev wn‡m‡e Ges †Kv‡bv †mev‡K cY¨ wn‡m‡e †NvlYv
Ki‡Z cvi‡e| KLbI KLbI we‡kl cÖ‡qvR‡b Giƒc †NvlYv Kiv nq| †hgb: Avgv‡`i †`‡ki
f¨vU e¨e¯’vq †gvevB‡ji mxg, dvwY©Pvi BZ¨vw` ‡mev wn‡m‡e we‡ewPZ| GB Dcavivq
RvZxq ivR¯^ †evW©‡K GKwU ¶gZv †`qv n‡q‡Q| †m ¶gZv Abymv‡i, RvZxq ivR¯^ †evW©
†Kv‡bv †mevi cwiwa wba©viY Kivi Rb¨ e¨vL¨v cÖ`vb Ki‡Z cv‡i| GB ¶gZv Abymv‡i,
RvZxq ivR¯^ †evW© GmAviI bs-175-AvBb/2011/598-g~mK ZvwiL: 09 Ryb, 2011 Gi
gva¨‡g cÖvq 91wU †mevi cwiwa wba©viY K‡i e¨vLv cÖ`vb K‡i‡Q A_©vr †mevi msÁv
wba©viY K‡i‡Q| †mevi GB msÁv wba©viY f¨vU e¨e¯’vi GKwU wePz¨wZ (Distortion)|
Avm‡j g~j¨ ms‡hvRb Ki AvB‡bi wØZxq Zdwm‡ji gva¨‡g Ges cÖÁvc‡bi gva¨‡g †h mKj
†mev‡K f¨vU †_‡K Ae¨vnwZ †`qv n‡q‡Q †mmKj †mev e¨ZxZ Ab¨vb¨ mKj †mevi Ici f¨vU
cÖ‡hvR¨ n‡e| ZvB, Avjv`vfv‡e †mevi msÁv wba©vi‡bi †Zgb cÖ‡qvRb †bB| AvMvgx cv‡V
Avgiv aviv-4 wb‡q BbkvAvjvn& Av‡jvPbv Ki‡ev|
cÖ‡kœvËi
cÖkœ: Avg`vwb ch©v‡q
cwi‡kvwaZ AMÖxg AvqKi g~j¨ †NvlYvi g‡a¨ Aš—f©~³ Ki‡Z n‡e wK?
DËi: Avg`vwb ch©v‡q
cwi‡kvwaZ AMÖxg AvqKi †Kv‡bv c‡Y¨i g~j¨ †NvlYvi g‡a¨ Aš—f©~³ Ki‡Z n‡e bv| `yÕwU
Ki g~j¨ †NvlYvi g‡a¨ Aš—f©~&³ _vK‡e bv| GKwU n‡jv - DcKi‡Yi Ici cwi‡kvwaZ
g~j¨ ms‡hvRb Ki (f¨vU); Ges Ab¨wU n‡jv - DcKi‡Yi Ici cwi‡kvwaZ AMªxg AvqKi| Gi
KviY n‡jv, DcKi‡Yi Ici cwi‡kvwaZ f¨vU Drcv`K ‡iqvZ wb‡q †bb| GB f¨vU Zvi LiP
bq| wZwb hLb cY¨ wewµ K‡ib ZLb D³ c‡Y¨i Ici cwi‡kvwaZ f¨vU cY¨ †µZvi wbKU †_‡K
Av`vq K‡i †bb| ZvB, GB c‡Y¨i g~‡j¨i g‡a¨ DcKi‡Yi Ici cÖ`Ë f¨vU D‡jL Kivi
cÖ‡qvRb †bB| g~j¨ ms‡hvRb Ki AvB‡bi aviv-5 Gi Dcaviv-2 G Bnv D‡jL Av‡Q| GKB
Kvi‡Y DcKi‡Yi Ici cwi‡kvwaZ AMÖxg AvqKi g~j¨ †NvlYvi g‡a¨ Aš—f©~³ Ki‡Z n‡e bv|
KviY, D³ AMªxg AvqKi Avg`vwbKviK/Drcv`‡Ki LiP bq| wZwb Zvi evwl©K AvqKi wiUvY©
`vwLj Kivi mgq Zvi cÖ‡`q AvqK‡ii wecix‡Z AMÖxg cÖ`Ë AvqKi †iqvZ/mgš^q K‡i
†b‡eb| ZvB, DcKi‡Yi Ici cÖ`Ë AMÖxg AvqKi Zvi †Kv‡bv Drcv`b LiP bq weavq g~j¨
†NvlYvq Dnv D‡jL Ki‡Z n‡e bv|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
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AvR †_‡K Avgiv g~j¨ ms‡hvRb
Ki AvB‡bi aviv-4 Av‡jvPbv ïi“ Ki‡ev| aviv-4 Gi wk‡ivbvgv n‡jv ÕKinvi cÖ‡qvMÕ|
GB avivq 3wU Dcaviv i‡q‡Q| Dc-aviv (1) G Ki‡hvM¨ cY¨ ev †mev mieiv‡ni †¶‡Î
†Kvb& nv‡i f¨vU cÖ`vb Ki‡Z n‡e Zv eY©bv Kiv n‡q‡Q| D‡jL¨, GLv‡b Ki‡hvM¨
cY¨ mieivn ev Ki‡hvM¨ †mev cÖ`vb ej‡Z †`‡ki Af¨vš—‡i cY¨ Drcv`b K‡i weµq ev
e¨emvqx KZ©„K cY¨ weµq eySv‡bv n‡q‡Q Ges †`‡ki Af¨š—‡i †mev cÖ`vbKvix KZ©„K
†mev cÖ`vb eySv‡bv n‡q‡Q| Dc-aviv (2) G ewY©Z n‡q‡Q, †Kv‡bv cY¨ Avg`vwb Kivi
mgq †Kvb& nv‡i f¨vU cÖ`vb Ki‡Z n‡e| Dc-aviv (3) G ewY©Z n‡q‡Q, †Kv‡bv †mev
Avg`vwb Kiv n‡j †Kvb& nv‡i f¨vU cÖ`vb Ki‡Z n‡e|
Dc-aviv (1) G cY¨ Ges †mevi
†¶‡Î f¨vU cÖ`vb Kivi nvi Ges mgq wel‡q ewY©Z n‡q‡Q| AvR Avgiv cY¨ wel‡q
Av‡jvPbv Ki‡ev| aiv hvK GKwU wkí-cÖwZôvb mvevb Drcv`b K‡i wewµ K‡i| GLb cÖkœ
n‡jv, mvev‡bi Dci ‡Kvb& mg‡q cÖ‡hvR¨ nv‡i f¨vU cwi‡kva Ki‡Z n‡e| KviY,
†Kv‡bv mg‡q f¨v‡Ui nvi cwieZ©b n‡q †h‡Z cv‡i| we‡kl K‡i miKvi hLb ev‡RU †NvlYv
K‡i ZLb A‡bK †¶‡Î f¨v‡Ui nvi cwieZ©b n‡q hvq&| ZvB, G cÖkœwUi m¤§ywLb n‡Z
nq †h, †Kvb& mg‡qi f¨v‡Ui nv‡i f¨vU cwi‡kva Ki‡Z n‡e| G welqwU g~j¨ ms‡hvRb
Ki AvB‡bi aviv-6 Gi Dc-aviv (2) G D‡jL Kiv Av‡Q| D³ Dc-aviv †gvZv‡eK wb‡gœi
4wU Kv‡Ri g‡a¨ †h KvR cÖ_‡g NU‡e, †m KvR NUvi mgq f¨v‡Ui †h nvi _vK‡e †m nv‡i
f¨vU cwi‡kva Ki‡Z n‡e| Ges †mB mg‡q f¨vU cwi‡kva Ki‡Z n‡e| 4wU KvR n‡jv:
(1) hLb cY¨ mieivn Kiv nq;
(2) hLb †Kv‡bv cY¨ mieiv‡ni wecix‡Z f¨vU PvjvbcÎ cÖ`vb Kiv nq;
(3) hLb †Kv‡bv cY¨ wb‡R e¨envi Kiv nq
A_ev Ab¨ †Kv‡bv e¨w³i e¨env‡ii Rb¨ cÖ`vb Kiv nq;
(4) hLb D³ mieivnK…Z ev mieivn‡hvM¨
c‡Y¨i AvswkK ev c~Y© g~j¨ cvIqv hvq|
Dc‡ii 4wU Kv‡Ri g‡a¨
‡h‡Kvbv GKwU KvR Ab¨ GKwU Kv‡Ri c~‡e© NU‡Z cv‡i| †hgb: Ggb n‡Z cv‡i †h, cY¨
mieivn Kiv n‡q‡Q wKš‘ c‡Y¨i g~j¨ cvIqv hvqwb| g~j¨ wej‡¤^ cwi‡kv‡ai Rb¨ †µZv
Ges we‡µZvi g‡a¨ Pzw³ i‡q‡Q| GLv‡b cY¨ mieivn KvRwU Av‡M N‡U‡Q| ZvB, c‡Y¨i g~j¨
bv †c‡jI cY¨ mieiv‡ni mgq cÖ‡hvR¨ nv‡i f¨vU cwi‡kva Ki‡Z n‡e| Avevi, Ggb n‡Z
cv‡i †h, cY¨ †Kv‡bv e¨w³i e¨envi Kivi Rb¨ †`qv n‡q‡Q A_ev Drcv`bKvix wb‡R
e¨envi K‡i‡Q| GLv‡b f¨vU PvjvbcÎ GLbI cÖ`vb Kiv nqwb Ges g~j¨ MÖnY Kiv nqwb ev
g~j¨ MÖnY Kiv n‡e bv| G‡¶‡Î cY¨ mieivn Kivi KvRwU cÖ_‡g N‡U †M‡Q| ZvB, cY¨
mieivn Kivi mgq f¨v‡Ui †h nvi cÖ‡hvR¨ wQj, †m nv‡i f¨vU cwi‡kva Ki‡Z n‡e| Avevi
KLbI KLbI Ggb nq †h, c‡Y¨i g~j¨ AMÖxg MÖnY Kiv nq| A_©vr c‡Y¨i mieivn cÖ`vb Kiv
nqwb Ges c‡Y¨i f¨vU PvjvbcÎ Bmy¨ Kiv nqwb| wKš‘ D³ c‡Y¨i g~j¨ cvIqv †M‡Q| GLv‡b
c‡Y¨i g~j¨ cvIqvi KvRwU cÖ_‡g msNwUZ n‡q‡Q| ZvB, c‡Y¨i g~j¨ cvIqvi mgq f¨v‡Ui
†h nvi wQj †m nv‡i Ges †m mg‡q f¨vU cwi‡kva Ki‡Z n‡e| A‡bK mgq †`Lv hvq †h,
c‡Y¨i g~j¨ AvswkK cwi‡kva K‡i mgy`q cY¨ mieivn †bqv nq| cieZx©‡Z c‡Y¨i Aewkó
g~j¨ cwi‡kva Kiv nq| hLb AvswkK g~j¨ MÖnY Kiv n‡q‡Q ZLb f¨v‡Ui †h nvi wQj, ‡m
nv‡i mgy`q c‡Y¨i Ici cÖ‡hvR¨ f¨vU cwi‡kva K‡i w`‡Z n‡e| e¨emvqx KZ©„K †Kv‡bv
cY¨ wewµi †¶‡ÎI Dc‡i ewY©Z wbqg Abymv‡i f¨v‡Ui nvi Ges f¨vU cÖ`v‡bi mgq
wba©vwiZ n‡e| AvMvgx cv‡V Dc-aviv (1) Abyhvqx †mev miiev‡ni †¶‡Î †Kvb&
mg‡qi f¨v‡Ui nvi cÖ‡hvR¨ n‡e Ges KLb f¨vU cwi‡kva Ki‡Z n‡e †m wel‡q
BbkvAvjvn& Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ: †U·UvBj ev †Wwbg Kvc‡oi ‡¶‡Î †µZvi Pvwn` Abyhvqx bZzb bZzb g‡W‡ji Kvco ˆZix Ki‡Z nq| cÖwZwU Kvc‡oi BqvY© Ges †KwgK¨vj K‡¤úvwRkb Avjv`v| cÖwZwU Kvc‡oi †¶‡Î c„_K g~j¨ †NvlYv †`qv KwVb| KiYxq wK?
DËi: g~j¨ ms‡hvRb Ki AvBb Abymv‡i cÖwZwU c‡Y¨i Rb¨ Avjv`v Avjv`v g~j¨ †NvlYv cÖ`vb Ki‡Z n‡e| c‡Y¨i DcKi‡Y †Kv‡bv cwieZ©b n‡j, g~j¨ ms‡hvR‡b †Kv‡bv cwieZ©b n‡j ev c‡Y¨i weµq g~‡j¨ †Kv‡bv cwieZ©b n‡j, bZzb K‡i D³ c‡Y¨i g~j¨ †NvlYv cÖ`vb Ki‡Z n‡e| †Kv‡bv c‡Y¨i g‡Wj ev K‡¤úvwRkb hw` cwieZ©b n‡q hvq, Zvn‡j bZzb cY¨wU Avi c~‡e©i cY¨ _v‡K bv| bZzb GKwU c‡Y¨ iƒcvš—wiZ nq| ZvB, bZzb c‡Y¨i g~j¨ †NvlYv cÖ`vb Ki‡Z n‡e| c‡Y¨i K‡¤úvwRkb cwieZ©b bv n‡q hw` ïay g~‡j¨ cwieZ©b nq, Zvn‡j wKQz kZ© mv‡c‡¶ g~j¨ †NvlYv bv †`qvi weavb Av‡Q - hv cieZx©‡Z Av‡jvwPZ n‡e| Z‡e, c‡Y¨i K‡¤úvwRkb hw` cwieZ©b n‡q hvq, Zvn‡j Aek¨B g~j¨ †NvlYv cÖ`vb Ki‡Z n‡e| G ai‡bi cY¨ Lye †ekx †bB| †U·UvBj ev †Wwbg Kvc‡oi †¶‡Î Giƒc nÕ‡Z cv‡i|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
f¨vU
cvV
MZ cvV †_‡K Avgiv g~j¨
ms‡hvRb Ki AvB‡bi aviv-4 Av‡jvPbv ïi“ K‡iwQ| aviv-4 Gi 3wU Dc-avivi g‡a¨
Dc-aviv (1) Gi wKQz Ask MZ cv‡V Av‡jvPbv K‡iwQjvg| †mLv‡b Avgiv †`‡LwQjvg †h,
†Kv‡bv wkí-cÖÖwZôvb †Kv‡bv cY¨ Drcv`b K‡i wewµ Ki‡j †Kvb& mg‡qi f¨v‡Ui nvi
cÖ‡hvR¨ n‡e Ges †Kvb& mg‡q f¨vU cwi‡kva Ki‡Z n‡e| wkí-cÖwZôvb QvovI †Kv‡bv
e¨emvqx cÖwZôv‡bi †¶‡ÎI D³ wbqg cÖ‡hvR¨ n‡e| AvR Avgiv D³ Dc-aviv (1) Gi g‡a¨
DwjwLZ Avi GKUv welq wb‡q Av‡jvPbv Ki‡ev| Zv n‡jv †Kv‡bv †mev cÖ`vbKvix KLb
f¨vU cwi‡kva Ki‡eb Ges ‡Kvb& mg‡qi f¨v‡Ui nv‡i wZwb f¨vU cwi‡kva Ki‡eb|
aiv hvK, GKwU AwWU dvg©
AwWU †mev cÖ`vb K‡i| Bnv f¨vU‡hvM¨ GKwU †mev| GB †mevi Ici eZ©gv‡b 4.5% nv‡i
f¨vU cÖ‡hvR¨ Av‡Q| †mev cÖ`vbKvix †Kvb& mg‡qi f¨v‡Ui nv‡i f¨vU cwi‡kva Ki‡e
Zv g~j¨ ms‡hvRb Ki AvB‡bi aviv-6 Gi Dc-aviv (3) G ewY©Z Av‡Q| D³ Dc-aviv †gvZv‡eK
wb‡gœi 4wU Kv‡Ri g‡a¨ †h KvR cÖ_‡g NU‡e, †m KvR NUvi mgq f¨v‡Ui †h nvi _vK‡e †m
nv‡i f¨vU cwi‡kva Ki‡Z n‡e| Ges †mB mg‡q f¨vU cwi‡kva Ki‡Z n‡e| 4wU KvR n‡jv:
(1) hLb ‡mev cÖ`vb Kiv nq;
(2) hLb †mev cÖ`v‡bi wecix‡Z f¨vU
PvjvbcÎ Rvix Kiv nq;
(3) hLb D³ mieivnK…Z ev mieivn‡hvM¨ †mevi AvswkK ev c~Y© g~j¨ cvIqv hvq;
Ges
(4) †mev hw` Avg`vwb Kiv nq, Zvn‡j hLb
AvswkK ev c~Y© g~j¨ cwi‡kva Kiv nq|
Dc‡ii 4wU Kv‡Ri g‡a¨
‡h‡Kvbv GKwU KvR Ab¨ GKwU Kv‡Ri c~‡e© NU‡Z cv‡i| †hgb: Ggb n‡Z cv‡i †h, †mev
cÖ`vb Kiv n‡q‡Q wKš‘ ‡mevi g~j¨ cvIqv hvqwb| g~j¨ wej‡¤^ cwi‡kv‡ai Rb¨ †µZv Ges
we‡µZvi g‡a¨ Pzw³ i‡q‡Q| GLv‡b ‡mev cÖ`v‡bi KvRwU Av‡M N‡U‡Q| ZvB, †mevi g~j¨
bv †c‡jI ‡mev cÖ`v‡bi mgq cÖ‡hvR¨ nv‡i f¨vU cwi‡kva Ki‡Z n‡e| D‡jL¨, f¨vU
PvjvbcÎ me mgq cY¨ ev †mevi mv‡_ _vK‡Z n‡e| ZvB, cY¨ ev †mev cÖ`vb Ges f¨vU
PvjvbcÎ Bmy¨ G `yÕwU KvR GKB mg‡q nÕ‡Z n‡e| Avevi KLbI Ggb nq †h, †mevi g~j¨
AMÖxg MÖnY Kiv nq| A_©vr ‡mev cÖ`vb Kiv nqwb Ges †mevi wecix‡Z f¨vU PvjvbcÎ
Bmy¨ Kiv nqwb| wKš‘ D³ †mevi g~j¨ cvIqv †M‡Q| GLv‡b †mevi g~j¨ cvIqvi KvRwU
me©v‡MÖ msNwUZ n‡q‡Q| ZvB, †mevi g~j¨ cvIqvi mgq f¨v‡Ui †h nvi wQj, †m nv‡i Ges
†m mg‡q f¨vU cwi‡kva Ki‡Z n‡e| A‡bK mgq †`Lv hvq †h, †mevi g~j¨ AvswkK cwi‡kva
K‡i mgy`q ‡mev cÖ`vb Kiv nq| cieZx©‡Z †mevi Aewkó g~j¨ cwi‡kva Kiv nq| hLb
AvswkK g~j¨ MÖnY Kiv n‡q‡Q ZLb f¨v‡Ui †h nvi wQj, ‡m nv‡i mgy`q ‡mevi Ici
cÖ‡hvR¨ f¨vU cwi‡kva K‡i w`‡Z n‡e| †mev Avg`vwb Kiv n‡j, Gwel‡q f¨vU msµvš—
weavb GKUz Avjv`v| GLv‡b †mev cÖ`vbKvix ev Zvi `ßi we‡`‡k _v‡K| we‡`‡k
evsjv‡`‡ki f¨vU AvBb Kvh©Ki n‡e bv| Avevi, †mev Avg`vwb n‡j Zv mn‡R mbv³ Kiv
hvq bv| KviY, †Kv‡bv gvbyl G‡m †mev cÖ`vb K‡i P‡j hvq| ZvB, †mev Avg`vwbi †¶‡Î
weavb Kiv n‡q‡Q †h, hLb Avg`vwbK…Z †mevi g~j¨ cwi‡kva Kiv n‡e, ZLbKvi f¨v‡Ui
nvi cÖ‡hvR¨ n‡e Ges ZLb f¨vU cwi‡kva Ki‡Z n‡e| Avg`vwbK…Z †mevi g~j¨ cwi‡kva
Ki‡Z n‡e e¨vs‡Ki gva¨‡g| e¨vsK hLb g~j¨ cwi‡kva Ki‡e, ZLb cÖ‡hvR¨ f¨vU Dr†m
KZ©b Ki‡e| Avg`vwbK…Z †mevi g~j¨ hw` AvswkK cwi‡kva Kiv nq, Zvn‡j AvswkK g~j¨
cwi‡kv‡ai mgq mgy`q †mevi Ici cÖ‡hvR¨ f¨vU Dr†m KZ©b Ki‡Z n‡e| AvMvgx cv‡V
Dc-aviv (2) Abyhvqx cY¨ Avg`vwbi †¶‡Î †Kvb& mg‡qi f¨v‡Ui nvi cÖ‡hvR¨ n‡e
Ges KLb f¨vU cwi‡kva Ki‡Z n‡e †m wel‡q BbkvAvjvn& Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ: g~mK
wewagvjvi wewa 19 Gi Dcwewa (1K) Gi `dv (L)†Z ewY©Z Av‡Q †h, KwZcq ‡mevi Dci
cwi‡kvwaZ g~m‡Ki 60% †iqvZ †bqv hv‡e| D‡jwLZ †mevmg~‡ni Dci Dr
DËi: bv|
GLv‡b Dr†m KZ©‡bi wPš—v Kivi cÖ‡qvRb †bB| ÕDr†m KZ©bÕ Ges Õ†iqvZÕ `yÕwU Avjv`v
welq - Zv Avjv`vfv‡e †`L‡Z n‡e| A‡b‡KB ÕDr†m KZ©bÕ Ges Õ†iqvZÕ `yÕwU welq Gmv‡_
¸wj‡q †d‡jb - hv mwVK bq| wewa 19 Gi Dc-wewa (1K) Gi `dv (L) †Z ejv n‡q‡Q †h,
GmKj †mev hw` Kv‡ivi DcKiY nq, Zvn‡j DcKi‡Yi Ici †h f¨vU cwi‡kva Kiv n‡q‡Q Zvi
60% †iqvZ cv‡e| 100% †iqvZ cv‡e bv| †hgb: †Uwj‡dvb GKwU †mev| Bnv DcKiY wn‡m‡e
we‡ewPZ| †Kv‡bv wkí-cÖwZôv‡b †Uwj‡dvb e¨envi Kiv nq| †Uwj‡dv‡bi Dci f¨vU cwi‡kva
Kiv nq| GB f¨vU wkí-cÖwZôvbwU 60% †iqvZ wb‡Z cvi‡e| Zv‡K 100% †iqvZ †`qv nq bv|
KviY n‡jv, †Uwj‡dvbwU e¨vw³MZ cÖ‡qvR‡bI A‡bK mgq e¨envi n‡q _v‡K| Dr†m KZ©b Ges
†iqvZ `yÕwU welq GK K‡i ‡`Lv mwVK bq|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
f¨vU
cvV
MZ `yÕwU cv‡V Avgiv g~j¨
ms‡hvRb Ki AvB‡bi aviv-4 Gi Dc-aviv (1) wb‡q Av‡jvPbv K‡iwQ| †mLv‡b Avgiv
†`‡LwQ †h, †Kv‡bv cY¨ ev ‡mevi Ici †Kvb& mg‡qi f¨v‡Ui nvi cÖ‡hvR¨ nq Ges
†Kvb& mg‡q cÖ‡hvR¨ f¨vU cwi‡kva Ki‡Z nq| AvR Avgiv aviv-4 Gi Dc-aviv (2)
wb‡q Av‡jvPbv Ki‡ev| GB Dc-avivq D‡jL Av‡Q †h, †Kv‡bv cY¨ Avg`vwb Ki‡j
Avg`vwb¯—‡i f¨vU Av`vq Kivi cÖ‡qvR‡b †Kvb& Zvwi‡Li f¨v‡Ui nvi cÖ‡hvR¨ n‡e
Ges KLb f¨vU cwi‡kva Ki‡Z n‡e| GLv‡b D‡jL Av‡Q †h, Avg`vwbi †¶‡Î Customs Act,
1969 Gi aviv-30 Abymv‡i wba©vwiZ Zvwi‡L †h nv‡i f¨vU cÖ‡hvR¨ nq †mB nv‡i f¨vU
cwi‡kva Ki‡Z n‡e|
Customs Act, 1969 Gi
aviv-30 Abymv‡i wej-Ae-Gw›Uª `vwLj Kivi Zvwi‡L ïé-Kivw`i ‡h nvi cÖ‡hvR¨ _v‡K,
D³ cY¨ ïévq‡bi mgq ‡mB nvi cÖ‡hvR¨ n‡e| ZvQvov, wej-Ae-Gw›Uª `vwL‡ji Zvwi‡L
‰e‡`wkK gy`ªvi †h wewbgq nvi cÖ‡hvR¨ _v‡K †mB wewbgq nvi D³ cY¨ Pvjvb ïévq‡bi
†¶‡Î cÖ‡hvR¨ n‡e| mvaviYZ: †Kv‡bv cY¨ Avg`vwb nIqvi ci wej-Ae-Gw›Uª `vwLj Kiv
nq| Z‡e, †Kv‡bv †Kv‡bv †¶‡Î cY¨ Avg`vwb e›`‡i †cuŠQvi c~‡e©B wej-Ae-Gw›Uª `vwLj
Kiv nq| Giƒc †¶‡Î ‡h Zvwi‡L D³ cY¨evnx RvnvR AvMg‡bi ci c‡Y¨i g¨vwb‡d÷ `vwLj
Kiv nq, †mB Zvwi‡Li ïé-Kivw`i nvi Ges ‰e‡`wkK gy`ªvi wewbgq nvi cÖ‡hvR¨ nq|
Avgiv Rvwb †h, Avgv‡`i †`‡k
c‡Y¨i †¶‡Î Avg`vwb¯—‡i, Drcv`b¯—‡i I e¨emvqx¯—‡i Ges †mevi ‡¶‡Î †mev cÖ`v‡bi
¯—‡i f¨vU cwi‡kva Ki‡Z nq| Avgiv GLb Avg`vwb¯—‡i f¨vU Av`vq wb‡q Av‡jvPbv KiwQ|
Avg`vwb¯—‡i f¨vU Av`vq Ki‡Z n‡j †Kvb& Zvwi‡Li f¨v‡Ui nvi cÖ‡hvR¨ n‡e Zv
wb‡q Av‡jvPbv KiwQ| Avgiv †R‡bwQ †h, wej-Ae-Gw›Uª `vwL‡ji ZvwiL Ges KLbI KLbI
Rvnv‡Ri g¨vwb‡d÷ `vwL‡ji Zvwi‡L f¨v‡Ui †h nvi _v‡K, D³ cY¨ ïévq‡bi mgq †m nvi
cÖ‡hvR¨ n‡e| Avg`vwb¯—‡i f¨vU KLb cwi‡kva Ki‡Z n‡e, Zv g~j¨ ms‡hvRb Ki AvB‡bi
aviv-6 Gi Dc-aviv (1) G ejv Av‡Q| D³ Dc-aviv Abymv‡i, Avg`vwb¯—‡i Avg`vwb ïé
hLb Ges ‡h c×wZ‡Z Av`vq Kiv n‡e, ZLb Ges †m GKB c×wZ‡Z f¨vU Av`vq Ki‡Z n‡e|
Gfv‡e Avg`vwb¯—‡i Avg`vwb ï‡éi mv‡_ f¨vU Av`vq Kiv nq weavq GLv‡b f¨vU cÖkvm‡bi
†Zgb †Kv‡bv f~wgKv _v‡K bv| ZvB, Avg`vwb¯—‡i Av`vqK…Z f¨vU GKai‡Yi Dr†m KZ©‡bi
gZ n‡q `uvwo‡q‡Q|
Avg`vwb¯—‡i f¨vU Av`vq Kivi
Rb¨ wfwËg~j¨ wKfv‡e wba©viY Kiv nq Zv GLv‡b Av‡jvPbv Kiv cÖ‡qvRb| Avg`vwb
ch©v‡q cÖ_‡g †Kv‡bv c‡Y¨i ïévqb‡hvM¨ g~j¨ (Assessable Value) wba©viY Kiv nq|
ïévqb‡hvM¨ g~j¨ wba©viY Kiv ïé AvB‡bi welq| ZvB, G welqwU wb‡q GLv‡b Avgiv
we¯—vwiZ Av‡jvPbv Ki‡ev bv| ïévqb‡hvM¨ g~j¨ wba©vi‡Yi ci, ïévqb‡hvM¨ g~‡j¨i Ici
Kv÷g&m wWDwUi nvi cÖ‡qvM Kiv n‡j Kv÷g&m wWDwUi cwigvY cvIqv hvq| ïévqb‡hvM¨
g~‡j¨i Ici †i¸‡jUix wWDwUi nvi cÖ‡qvM Kiv n‡j †i¸‡jUix wWDwUi cwigvY cvIqv hvq|
ïévqb‡hvM¨ g~‡j¨i mv‡_ Kv÷g&m wWDwU Ges †i¸‡jUix wWDwU (hw` _v‡K) †hvM K‡i
†h me©‡gvU g~j¨ cvIqv hvq, Zvi Ici m¤ú~iK ï‡éi nvi cÖ‡qvM Ki‡j m¤ú~iK ïé cvIqv
hvq| Gevi ïévqb‡hvM¨ g~j¨, Kv÷g&m wWDwU, †i¸‡jUix wDDwU Ges m¤ú~iK ïé †hvM
K‡i †h me©‡gvU g~j¨ cvIqv hvq, Zvi Ici 15% f¨v‡Ui nvi cÖ‡qvM Ki‡j Avg`vwb¯—‡i
f¨v‡Ui cwigvY cvIqv hvq|
g~j¨ ms‡hvRb Ki AvB‡bi
aviv-4 Gi Dc-aviv (3) G ewY©Z Av‡Q †h, †mevi †¶‡Î KLb Ges †Kvb& nv‡i g~j¨
ms‡hvRb Ki Av`vq Kiv n‡e| G welqwU wb‡q Avgiv B‡Zvc~‡e© Av‡jvPbv K‡iwQ| AvMvgx
cv‡V Avgiv BbkvAvjvn& AB‡bi aviv-5 wb‡q Av‡jvPbv ïi“ Ki‡ev|
cÖ‡kœvËi
cÖkœ: †h
mKj †mevi Dci cwi‡kvwaZ f¨vU †iqvZ †bqvi my‡hvM Av‡Q; †m mKj †mev‡K dig
Õg~mK-1Õ Gi ‡Kv‡bv wbw`©ó cv‡k¦© (DcKiY
Lv‡Z ev ms‡hvR‡bi Lv‡Z) cÖ`k©b Kivi weavb wK?
DËi: g~jZ: dig Õg~mK-1Õ Gi
gva¨‡g †Kv‡bv c‡Y¨i g~j¨ †NvlYv cÖ`vb Ki‡Z nq|Õg~mK-1Õ di‡g †gvU 16wU Kjvg
i‡q‡Q| Gi g‡a¨ Kjvg 5, 6 I 7 DcKiY mswkó Ges Kjvg 8 I 9 g~j¨ ms‡hvRb mswkó|
Kjvg 5 G DcKi‡Yi weeiY wjL‡Z nq, Kjvg 6 G DcKiY e¨env‡ii cwigvY wjL‡Z nq Ges
Kjvg 7 G e¨envh© DcKi‡Yi µqg~j¨ wjL‡Z nq| f¨vU e¨e¯’vq ÕDcKiYÕ kãwUi we‡kl A_©
Ges Zvrch© i‡q‡Q hv Avgiv B‡Zvc~‡e© Av‡jvPbv K‡iwQ| evsjv‡`‡ki f¨vU e¨e¯’vq ‡h
†h Dcv`vb¸‡jv ÕDcKiYÕ wn‡m‡e we‡ewPZ nq, †KejgvÎ †m¸‡jv 5, 6 I 7 bs Kjv‡g wjL‡Z
n‡e| 8 bs Kjv‡g wjL‡Z n‡e g~j¨ ms‡hvR‡bi LvZ ev AvB‡U‡gi bvg Ges 9 bs Kjv‡g D³
AvB‡U‡gi cwigvY UvKvq wjL‡Z n‡e| †h mKj DcKiY AvswkK †iqvZ †bqv hvq, †hgb:
†Uwj‡dvb, M¨vm, †m mKj DcKi‡Yi, †iqv‡Zi cwigvY Õg~mK-1Õ di‡gi 5, 6 I 7 bs Kjv‡g
wjL‡Z n‡e| Aewkó cwigvY 8 I 9 bs Kjv‡g
wjL‡Z n‡e| DcKiY µ‡qi ¯^c‡¶ hw` f¨vU Pvjvb ev wej-Ae-Gw›Uª bv _v‡K, Zvn‡j †iqvZ
cvIqv hvq bv| †iqvZ cvIqv bv †M‡jI g~j¨ †NvlYvq Dnv D‡jL Ki‡Z n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
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Ki AvB‡bi aviv-5 wb‡q Av‡jvPbv ïi“ Ki‡ev| GB avivi wk‡ivbvgv n‡jv Õg~j¨ ms‡hvRb
Ki av‡h©i Rb¨ g~j¨ wbiƒcYÕ| GB avivq me©‡gvU 10wU Dc-aviv i‡q‡Q| Dc-aviv (2) G
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f¨vU AvB‡b †h aviv¸‡jv ¸i“Z¡c~Y© Zvi g‡a¨ aviv-5 n‡jv GKwU|
Avgiv B‡Zvc~‡e© Av‡jvPbv K‡iwQ
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nq| Gici GB ïévqb‡hvM¨ g~‡j¨i wfwˇZ µgvš^‡q wewfbœ ïé-Kivw`i cwigvY wba©viY
Kiv nq| A_©vr ïé-Kivw`i cwigvY wba©viY Kivi R‡b¨ GKwU wfwËg~‡j¨i cÖ‡qvRb nq|
g~j¨ ms‡hvRb Ki AvB‡bI c‡Y¨i Ici cÖ‡hvR¨ f¨v‡Ui cwigv‡Y DcbxZ nIqvi Rb¨ c‡Y¨i
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nq †mev cÖ`v‡bi mgq| c‡Y¨i Ici f¨vU Av‡iv‡ci Rb¨ c‡Y¨i f¨vU Av‡ivc‡hvM¨ g~j¨
wba©viY Ki‡Z nq| AvR Avgiv aviv-5 Gi Dc-aviv (1) wb‡q Av‡jvPbv Ki‡ev| GB
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DcbxZ nÕ‡Z nq| Avg`vwb¯—‡i cÖ_‡g c‡Y¨i ïévqb‡hvM¨ g~j¨ (Assessable Value)
wba©viY Kiv nq| Gici ïévqb‡hvM¨ g~‡j¨i Ici Kv÷g&m wWDwUi nvi cÖ‡qvM Ki‡j
Kv÷g&m wWDwUi cwigvY cvIqv hvq| aiv hvK, GKwU cY¨ Pvjv‡bi ïévqb‡hvM¨ g~j¨
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Kv÷g&m wWDwUi cwigvY n‡e 25,000/- UvKv| GB c‡Y¨i Ici †i¸‡jUix wWDwU Av‡Q
5%| 1,00,000/- UvKvi Ici †i¸‡jUix wWDwUi cwigvY n‡e 5,000/- UvKv| aiv hvK, GB
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Õg~mK-11Õ PvjvbwU Gw›Uª Ki‡Z n‡e| D³ †iwR÷v‡ii gš—e¨ Kjv‡g wjL‡Z n‡e †h, GB
Pvjv‡b DwjwLZ cY¨ webvg~‡j¨ mieivn Kiv n‡q‡Q| PjwZ wnmve (g~mK-18) †iwR÷v‡i
Gw›Uª w`‡q cÖ‡hvR¨ f¨vU we‡qvM Ki‡Z n‡e| A_©vr Giƒc mieiv‡ni †¶‡Î †Kv‡bv Avjv`v
c×wZ †bB| Bnv mvaviY mieiv‡ni gZB| cv_©K¨ ïay GUzKz †h, GLv‡b we‡µZv c‡Y¨i g~j¨
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hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
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Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
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Dc-aviv (1) wb‡q Av‡jvPbv K‡iwQjvg| †mLv‡b Avgiv †`‡LwQjvg †h, Avg`vwb ch©v‡q
f¨vU Av‡ivc Kivi Rb¨ wKfv‡e c‡Y¨i wfwËg~j¨ wba©viY Kiv nq| AvR Avgiv aviv-5 Gi
Dc-aviv (2) wb‡q Av‡jvPbv Ki‡ev| GLv‡b Avgiv †`L‡ev †h, c‡Y¨i cÖ¯‘ZKiY ev
Drcv`b ch©v‡q wKfv‡e D³ c‡Y¨i Ici f¨vU Av‡iv‡ci Rb¨ wfwËg~j¨ wba©viY Kiv nq|
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g‡a¨ e¨eüZ mKj DcKiY g~j¨, hveZxq e¨q, Kwgkb, PvR©, wd, gybvdv Ges DcKi‡Yi Ici
cwi‡kvwaZ mKj cÖKvi ïé I Ki c‡Y¨i g~j¨ †NvlYvq D‡jL Ki‡Z nq| Z‡e, c~‡e© cÖ`Ë
f¨vU Ges AMÖxg AvqKi c‡Y¨i g~j¨ †NvlYvq D‡jL Ki‡Z nq bv| c‡Y¨i g~j¨ †NvlYvi
g‡a¨ DcKi‡Yi Ici cÖ`Ë AMÖxg AvqKi Aš—f©~³ bv Kivi KviY n‡jv, evwl©K AvqKi
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cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
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wewµ K‡ib| A_©vr cY¨ †hfv‡e Avg`vwb Kiv nq A_ev µq Kiv nq †mfv‡eB wewµ K‡i
†`qvi KvR evsjv‡`‡ki f¨vU e¨e¯’vq e¨emvq Kvh©µg wn‡m‡e we‡ewPZ| e¨emvq Kvh©µg
whwb m¤úv`b K‡ib wZwb e¨emvqx wn‡m‡e we‡ewPZ|
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GK, ÷¨vÛvW© f¨v‡Ui e¨emvqx| A_©vr †h e¨emvqx cY¨ Avg`vwb Kiv ci ev ¯’vbxqfv‡e
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wba©vwiZ cwigvY f¨vU cÖ`vb Ki‡eb| Pvi, Avg`vwbK…Z cY¨ hw` 20% g~j¨ ms‡hvRb K‡i
wewµ Kiv nq, Zvn‡j g~mK Pvjv‡b mxj cÖ`vb K‡i wewµ K‡ib Giƒc e¨emvqx| GB Pvi
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KZ©b Ki‡e Ges h_vwbq‡g KZ©‡bi 15 Kvh©w`e‡mi g‡a¨ miKvix †KvlvMv‡i Rgv cÖ`vb
Ki‡e| iq¨vjwU †`‡ki g‡a¨ cÖ`vb Kiv n‡j f¨vU Av‡ivwcZ n‡e| G wel‡q Rbg‡b †Kv‡bv
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K‡i ‰e‡`wkK gy`ªv AR©b Ki‡j Zvi Ici f¨vU Av‡ivwcZ n‡e bv mZ¨ wKš‘ †Kv‡bv cY¨ ev
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we‡`kx †Kv‡bv cÖwZôv‡bi ev c‡Y¨i iq¨vjwU cÖ`vb Kiv, Ab¨ K_vq ej‡Z †M‡j
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hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
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cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
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wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
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wba©viY Kiv nq| AvR Avgiv aviv-5 Gi Dc-aviv (2K) wb‡q Av‡jvPbv Ki‡ev| Pzw³i
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16 Gi Dc-wewa (3M) I (3N), wewa 19 Gi
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c~‡e©B D‡jøL Kiv n‡q‡Q †h, cÖ_‡g c‡Y¨i ¯^Ë¡vwaKvix Pzw³wfwËK Drcv`‡Ki mv‡_ Pzw³
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wZwb wb‡RB cY¨wUi Drcv`K| D³ cY¨ cÖ¯‘‡Zi Rb¨ cÖ‡qvRbxq DcKiY c‡Y¨i ¯^Ë¡vwaKvix
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Abyhvqx Pzw³ wfwËK Drcv`K AwZwi³ †Kv‡bv
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mwVKfv‡e ivLv cÖ‡qvRb| mvaviYZ: A‡bK †mev cÖ`vbKvix wnmvecÎ mwVKfv‡e msi¶Y K‡i
bv weavq †iqvZ wb‡Z cv‡i bv| mKj wnmvecÎ mwVKfv‡e msi¶Y Ki‡j DcKiY Ki †iqvZ
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hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
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cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
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aviv| AviI †ek K‡qKw`b GB avivwU wb‡q Av‡jvPbv Kiv n‡e| AvR Avgiv aviv-5 Gi
Dc-aviv (2L) wb‡q Av‡jvPbv Ki‡ev| GLv‡b Awfbœ g~‡j¨ cY¨ weµq c×wZ ewY©Z Av‡Q|
Awfbœ g~j¨ ej‡Z wK eySvq?
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cÖavb ‰ewkó¨ n‡jv, cvBKvix I LyPiv ch©v‡qi f¨vU, Drcv`b ev mieivn ch©v‡q
cwi‡kva Kiv nq| ZvB, cvBKvix I LyPiv ch©v‡q Avi f¨vU cwi‡kva Kivi cÖ‡qvRb nq
bv| G c×wZ‡Z f¨vU cwi‡kv‡ai myweav wb‡Z n‡j RvZxq ivR¯^ †ev‡W©i c~e©vby‡gv`b
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_vK‡Z nq| f¨vU msµvšÍ mKj cwicvjb (Copliance) Drcv`b¯’j ev g~j mieivn¯’j n‡Z
m¤úv`b Kiv nq weavi Zv we‡µZvi R‡b¨ myweavRbK| D‡jøL¨, †K›`ªxq wbeÜb c×wZ bv‡g
evsjv‡`‡ki f¨vU e¨e¯’vq Av‡iv GKwU c×wZ Pvjy Av‡Q| Zv cÖvq Awfbœ g~‡j¨ weµq
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Awfbœ g~‡j¨ cY¨ weµq c×wZ
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Av‡e`‡bi mv‡_ GB g‡g© A½xKvibvgv `vwLj Ki‡eb †h, †NvwlZ Awfbœ g~j¨ c‡Y¨i Mv‡q
ev avi‡K ev c¨v‡K‡Ui `„k¨gvb ¯’v‡b Abcbxq Kvwj‡Z gyyw`ªZ _vK‡e| Ges †`‡ki me©Î
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n‡e| c‡Y¨i Mv‡q ev avi‡K ev c¨v‡K‡U gyw`ªZ g~‡j¨i cv‡k ev wb‡P ev Ic‡i Óg~mK
cwi‡kvwaZÓ ev cÖ‡qvR‡b “VAT Paid” gy`ªY msewjZ c‡Y¨i bgybv `vwLj Ki‡Z n‡e|
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g~j¨ ms‡hvRb Ki AvB‡bi aviv-7(2)(N)-‡Z Dnv ewY©Z Av‡Q| Av‡iv D‡jL¨ †h, G mKj
c‡Y¨i cvBKvix I LyPiv ch©v‡q †Kv‡bv f¨vU cwi‡kva Ki‡Z n‡e bv| Jl‡ai †¶‡ÎI cÖvq
Ggb GKwU c×wZ cÖPwjZ Av‡Q| Jl‡ai g~j¨ evsjv‡`k Jla cÖkvmb Awa`ßi KZ©„K Aby‡gv`b
Kiv nq| Jla cÖkvmb Awa`ßi KZ©„K Jl‡ai Drcv`b ch©v‡qi g~j¨ wba©viY Kivi ci, GB
g~‡j¨i Ici 13.33% †hvM Kiv nq| Gfv‡e Jl‡ai LyPiv g~j¨ wba©viY Kiv nq| Jla
cÖkvmb Awa`ßi KZ©„K wba©vwiZ g~j¨ wefvMxq `߇i `vwLj Ki‡Z nq| wefvMxq Kg©KZ©v
D³ g~j¨B Aby‡gv`b K‡ib| Jl‡ai †¶‡Î cvBKvix I LyPiv ch©v‡q †Kv‡bv f¨vU cwi‡kva
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cÖ‡kœvËi
cÖkœ: Bwc‡RW G Aew¯’Z e¨vsK
ißvwbKviK‡K †mev w`‡q †h Kwgkb cvq Zvi Ici f¨vU cÖ‡hvR¨ n‡e wK-bv †m wel‡q
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Ki AvB‡bi cÖ_g Zdwmj, wØZxq Zdwmj Ges Ae¨vnwZ cÖÁvcbmg~‡n †h mKj cY¨ ev †mevi
D‡jL Av‡Q, †KejgvÎ †m mKj cY¨ ev †mev f¨vU n‡Z Ae¨vnwZcÖvß| Bwc‡RW GjvKvq †h
mKj cÖwZôvb cY¨ Drcv`b K‡i, Zviv eÛ jvB‡mÝ cÖvß| Zviv eÛ jvB‡m‡Ýi AvIZvq
ïégy³fv‡e DcKiY Avg`vwb K‡i _v‡K| D³ DcKiY e¨envi K‡i, cY¨ Drcv`b K‡i we‡`‡k
ißvwb K‡i| ißvwb c‡Y¨i Ici †Kv‡bv ïé-Kivw` cwi‡kva Ki‡Z nq bv| Avi Zv‡`i DcKiY
†h‡nZz ïé-Kivw`gy³fv‡e Avg`vwbK…Z, †m‡nZz Zv‡`i ißvwbi wecix‡Z †Kv‡bv †iqvZ ev
cÖZ¨c©Y †bqvi cÖ‡qvRb nq bv| Gfv‡e ißvwb c‡Y¨ e¨eüZ DcKi‡bi Ici miKvi ïé-Kivw`
gy³ K‡i w`‡q‡Q| †h mKj cÖwZôvb kZfvM ißvwb K‡i, ‡m mKj cÖwZôvb G myweav †fvM
Ki‡Z cv‡i| ißvwb mswkó wKQz wKQz ‡mevi f¨vU Ae¨vnwZ †`qv Av‡Q| †hgb: ißvwb
FYc‡Îi wecix‡Z e¨vK-Uz-e¨vK FYcÎ cÖwZôv Kiv| e¨vK-Uz-e¨vK FYc‡Îi Kwgk‡bi Ici
f¨vU cwi‡kva Ki‡Z n‡e bv| †h mKj †mevi Ici f¨vU Ae¨vnwZ cÖ`vb Kiv nqwb, †m mKj
†mevi Ici f¨vU cwi‡kva Ki‡Z n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
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Ki AvB‡bi aviv-5 wb‡q Av‡jvPbv KiwQ| GB avivwU GKwU ¸i“Z¡c~Y© aviv Ges †ek eo
aviv| AviI †ek K‡qKw`b GB avivwU wb‡q Av‡jvPbv Kiv n‡e| AvR Avgiv aviv-5 Gi
Dc-aviv (4) wb‡q Av‡jvPbv Ki‡ev| GB Dc-avivq `yÕwU kZ©vsk i‡q‡Q| Dc-aviv (4)-G
†mevi g~j¨ wba©viY wel‡q ewY©Z Av‡Q| D‡jL¨, G ch©š— Avgiv c‡Y¨i g~j¨ wba©viY
wel‡q Av‡jvPbv K‡iwQ| GLb Avgiv †mevi g~j¨ wba©viY wel‡q Av‡jvPbv Ki‡ev|
evsjv‡`‡ki f¨vU e¨e¯’vq
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Drcv`b Ki‡Z n‡j f¨vU wefvMxq `߇i D³ c‡Y¨i g~j¨ †NvlYv `vwLj Ki‡Z nq| g~j¨
†NvlYvi g‡a¨ D³ cY¨ Drcv`‡b e¨eüZ mKj DcKi‡Yi g~j¨, hveZxq e¨q, Kwgkb, wd,
PvR©, gybvdv BZ¨vw` Aš—f©~³ Ki‡Z nq| wKš‘ †mev weµ‡qi †¶‡Î Gfv‡e g~j¨ †NvlYv
Ki‡Z nq bv| ZvB, Bnv †mev we‡µZv‡`i Rb¨ myweavRbK| †mevi †¶‡Î f¨vU Av‡ivc Kiv
nq me©‡gvU cÖvwßi Ici| Óme©‡gvU cÖvwßiÓi msÁv aviv-2 G †`qv Av‡Q| Zv n‡jv: Ó. .
. Ki‡hvM¨ †mev cÖ`vbKvix KZ©„K cÖ`Ë †mevi wewbg‡q g~j¨ ms‡hvRb Ki e¨ZxZ Kwgkb
ev PvR©mn cÖvc¨ ev cÖvß mgy`q A_©|Ó A_©vs †mev cÖ`vbKvix †mev MÖnxZvi wbKU †_‡K
†h g~j¨ MÖnY Ki‡eb, †m g~‡j¨i Ici f¨v‡Ui nvi cÖ‡qvM Ki‡Z n‡e| Z‡e, †mevg~‡j¨i
mv‡_ hw` †Kv‡bv Kwgkb ev PvR© †bqv nq, ZvI †mevg~‡j¨i g‡a¨ Aš—f©~³ Ki‡Z n‡e|
A_©vr Kwgkb Ges Pv‡R©i Ici f¨vU Av‡ivwcZ n‡e| KviY, Bnv me©‡gvU cÖvwßi Ask|
A‡bK mgq †`Lv hvq, †mev cÖ`v‡bi mgq †mevi g~‡j¨i AwZwi³ Kwgkb ev PvR© †bqv nq|
†hgb: A‡bK †i‡¯—viuvq we‡ji mv‡_ mvwf©m PvR© †bqv nq| G ‡¶‡Î wej Ges mvwf©m
PvR© †hvM K‡i Zvi Ici f¨v‡Ui nvi cÖ‡qvM Ki‡Z n‡e| gvV ch©v‡q G welqwU wb‡q
A¯úóZv i‡q‡Q| A‡bK mgq mvwf©m PvR© ev` w`‡q †mev g~‡j¨i Ici f¨v‡Ui nvi cÖ‡qvM
Kiv nq, hv AvBbm¤§Z bq|
cÖ‡kœvËi
cÖkœ: ‡kv-i“g †_‡K g~mK PvjvbcÎ e¨ZxZ Dr†m g~mK KZ©bKvixi wbKU dvwY©Pvi mieivn Kiv n‡q‡Q| GLv‡b wKfv‡e Dr‡m g~mK KZ©b Ki‡Z n‡e?
DËi: Avgv‡`i †`‡ki f¨vU
e¨e¯’vq dvwY©Pvi GKwU †mev wn‡m‡e we‡ewPZ| Gfv‡e †mev wn‡m‡e we‡ePbv Kivi Rb¨
AvB‡b weavb i‡q‡Q| dvwY©Pvi †mevi Ici Drcv`b¯—‡i f¨v‡Ui nvi 6% Ges wecbb¯—‡i
A_©vr †kv-i“‡g f¨v‡Ui nvi 3%| Z‡e, †kv-i“‡g 3% f¨vU w`‡Z n‡j GB dvwY©Pv‡ii Ici
Drcv`b ch©v‡q 6% f¨vU cwi‡kva Kivi cÖgvY¯^iƒc Óg~mK-11Ó PvjvbcÎ cÖ`k©b Ki‡Z nq|
cÖ‡qvR‡b cwi‡kvwaZ f¨v‡Ui A_© miKvix †KvlvMv‡i Rgv †`qvi cÖgvY¯^iƒc †UªRvix Pvjvb
Dc¯’vcb Kiv †h‡Z cv‡i| †kv-i“‡g hw` Drcv`b¯—‡i 6% f¨vU cwi‡kv‡ai cÖgvY Dc¯’cb
Kiv bv nq, Zvn‡j †kv-i“‡g 9% f¨vU cwi‡kva Ki‡Z n‡e| A_©vr Drcv`b¯—‡ii 6% f¨vU
Ges †kv-i“‡gi 3% f¨vU GK‡Î cwi‡kva Ki‡Z n‡e| Av‡jvP¨ †¶‡Î †kv-i“g †_‡K dvwY©Pvi
mieivn Kiv n‡q‡Q Dr†m f¨vU KZ©bKvixi wbKU| †Kv‡bv f¨vU PvjvbcÎ cÖ`vb Kiv nqwb|
Zvi A_© n‡jv, GB dvwY©Pv‡ii Ici Drcv`b ch©v‡qi 6% f¨vU Ges †kv-i“‡gi 3% f¨vU
Acwi‡kvwaZ i‡q‡Q| ZvB, Dr†m KZ©bKvix wej cwi‡kv‡ai mgq me©‡gvU 9% f¨vU Dr†m
KZ©b Ki‡eb|
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ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
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(4) G ewY©Z `ywU kZ©vsk wb‡q Av‡jvPbv Ki‡ev| cÖ_g kZ©vs‡k msK~wPZ wfwËg~j¨ Ges
wØZxq kZ©vs‡k webvg~‡j¨ †mev cÖ`v‡bi †¶‡Î f¨v‡Ui weavb ewY©Z Av‡Q| cÖ_g kZ©vs‡k
DwjwLZ msK~wPZ wfwËg~j¨ wb‡gœ ewY©Z n‡jv|
msK~wPZ wfwËg~j¨ wK I †Kb?
Avgv‡`i †`‡k †mev
cÖ`vbKvixMY bvbv Kvi‡Y mKj ai‡bi bw_cÎ mwVKfv‡e msi¶Y Ki‡Z cv‡i bv| ZvB, Zviv
DcKiY Ki †iqvZ wb‡Z cv‡i bv| DcKiY Ki †iqvZ bv wb‡q hw` 15% f¨vU cÖ`vb Ki‡Z nq,
Zvn‡j cÖK…Z K‡ii nvi AZ¨š— †ewk n‡q hvq| ZvB, †h mKj †mev cÖ`vbKvix DcKiY Ki
†iqvZ wb‡Z cv‡i bv Zv‡`i myweavi Rb¨ Zv‡`i †mevi †¶‡Î msK~wPZ wfwËg~j¨ wba©viY
Kiv n‡q‡Q| A_©vr Zviv Zv‡`i †mev cÖ`vb nÕ‡Z cÖvß kZfvM g~‡j¨i Ici 15% nv‡i f¨vU
cÖ`vb bv K‡i Pwjk fvM, †ZwÎk fvM, c‡bi fvM BZ¨vw` cwigvY g~‡j¨i Ici 15% nv‡i
f¨vU cÖ`vb K‡i| Zvn‡j †`Lv hvq †h, Avm‡j Zviv kZfvM g~‡j¨i Ici f¨vU cÖ`vb K‡i‡Q
6%, 4.5%, 2.25% BZ¨vw` - 15% bq| Gfv‡e †mevi wfwËg~j¨ Kwg‡q f¨v‡Ui cÖK…Z nvi
Kgv‡bvi c×wZ‡K msK~wPZ wfwËg~j¨ ejv nq| eZ©gv‡b 31wU †mevi †¶‡Î msK~wPZ
wfwËg~‡j¨ †mev cÖ`v‡bi weavb Av‡Q| †hgb: wbg©vY ms¯’vi †¶‡Î msK~wPZ wfwËg~j¨
36.67 kZvsk| GB wnmv‡e GLv‡b f¨v‡Ui cÖK…Z nvi `uvovq 5.5%| Avevi, Kbmvj‡UÝx
dvg© †mevi msK~wPZ wfwËg~j¨ wba©viY Kiv n‡q‡Q 30 kZvsk| GLv‡b f¨v‡Ui cÖK…Z nvi
`uvovq 4.5%| msK~wPZ wfwËg~‡j¨i nvimg~n GmAviI bs-201-AvBb/2010/550-g~mK,
ZvwiL: 10 Ryb, 2010 G wea„Z Av‡Q| www.vatbd.com
I‡qemvB‡U msK~wPZ wfwËg~‡j¨i ZvwjKv Avc‡jvW Kiv Av‡Q|
aviv-5 Gi Dc-aviv (4) Gi
wØZxq kZ©vs‡k D‡jL Av‡Q †h, †Kv‡bv e¨w³ hw` wegvg~‡j¨ †mev cÖ`vb K‡i Z‡e,
miKvi miKvix †M‡R‡U cÖÁvcb Øviv D³ †mevi Ici b~¨bZg f¨vU avh© Ki‡Z cvi‡e| Gi
A_© n‡jv, webvg~‡j¨ †mev cÖ`vb Kiv n‡jI Zvi Ici f¨vU cÖ`vb Ki‡Z n‡e| †mevi g~j¨
MÖnY K‡ib †mev cÖ`vbKvix| Avi f¨vU cv‡e miKvi| ZvB, †mev cÖ`vbKvix hw` Zvi
†mevi g~j¨ MÖnY bv K‡ib, Zvn‡j miKvi Zvi cÖvc¨ f¨vU MÖnY Ki‡e bv, GgbwU bq|
ZvB, webvg~‡j¨ †mev cÖ`vb Kiv n‡jI Zvi Ici f¨vU cwi‡kva Ki‡Z n‡e| Z‡e, GB
kZ©vsk g‡Z Giƒc †¶‡Î miKvi miKvix †M‡R‡U cÖÁvc‡bi gva¨‡g b~¨bZg f¨vU wba©viY
Ki‡Z cvi‡e| †h‡nZz †mev cÖ`vbKvix Zvi g~j¨ MÖnY Ki‡Qb bv, ZvB miKvi GLv‡b
miKv‡ii cvIbv f¨vU wKQzUv Qvo w`‡Z cv‡i| Z‡e D‡jL¨ †h, AvR ch©š— G ai‡bi
cÖÁvcb Rvix Kiv nqwb| ZvB, webvg~‡j¨ †mev cÖ`vb Kiv n‡jI D³ †mevi Ici f¨vU
cwi‡kva Ki‡Z n‡e| Z‡e, GKwU welq D‡jL Kiv cÖ‡qvRb †h, ‡mevi †¶‡Î f¨vU Av‡ivc
Kiv nq me©‡gvU cÖvwßi Ici| webvg~‡j¨ †mev cÖ`vb Kiv n‡j †Kv‡bv me©‡gvU cÖvwß
_v‡K bv| ZvB, Giƒc †¶‡Î †Kvb& g~‡j¨i Ici f¨vU Av‡ivc Ki‡Z n‡e Zv wb‡q
A¯úóZv i‡q‡Q| Avgvi gZvgZ GB †h, D³ †mevi ¯^vfvweK evRvi g~‡j¨i Ici f¨vU Av‡ivc
Kiv mgxPxb| GLv‡b cÖvmw½Kfv‡e D‡jL¨ †h, evsjv‡`‡ki f¨vU e¨e¯’vq cY¨ ev †mev
wb‡R †fvM Ki‡j Zvi IciI f¨vU cÖ`vb Ki‡Z nq|
cÖ‡kœvËi
cÖkœ: Avgv‡`i †Kv¤úvbx Ggb GKwU cY¨ Avg`vwb K‡i hvi Ici Avg`vwb¯—‡i f¨vU Av‡ivwcZ †bB| wKš‘ Gjwm †Lvjvi mgq e¨vsK Gjwm Kwgk‡bi Ici f¨vU Av‡ivc K‡i Ges exgv Kivi mgq exgv †Kv¤úvbx exgv wcÖwgqv‡gi Ici f¨vU Av‡ivc K‡i| GB f¨vU †dir †bqvi weavb wK? (†gv: wmivRyj Bmjvg, wRGg, †gUvj MÖ“c Ae BÛvwóªR)|
DËi: †Kv‡bv c‡Y¨i Ici
Avg`vwb¯—‡i f¨vU Av‡ivwcZ bv _vK‡j †mB cY¨ mswkó mKj †mevi Ici f¨vU Av‡ivwcZ
n‡e bv, GgbwU bq| f¨v‡Ui K‡qKwU ¯—i i‡q‡Q| ‡hgb: Avg`vwb¯—i, Drcv`b¯—i, cvBKvix
I LyPiv¯—i Ges †mevcÖ`vb ¯—i| †Kv‡bv c‡Y¨i Ici Avg`vwb¯—‡i f¨vU Av‡ivwcZ bv
_vK‡j †m c‡Y¨i Ici Drcv`b ev cvBKvix I LyPiv ch©v‡q f¨vU Av‡ivwcZ _vK‡Z cv‡i|
†mB cY¨wU Avg`vwb Kivi mgq Gjwm Ki‡Z nq| Gjwm Kivi mgq e¨vsK‡K PvR© cÖ`vb Ki‡Z
nq| †mB Pv‡Ri Ici f¨vU Av‡ivwcZ Av‡Q| GB f¨vU D³ c‡Y¨i Ici f¨vU bq| eis e¨vsK
Avcbv‡K †h †mev cÖ`vb Ki‡jv †mB †mevi Ici f¨vU| GB f¨vU Avcbvi †Kv¤úvwb‡K
cwi‡kva Ki‡Z n‡e| GKBfv‡e exgv wcÖwgqv‡gi Ici f¨vU cwi‡kva Ki‡Z n‡e| Bnv c‡Y¨i
Ici f¨vU bq, eis exgv †mev MÖn‡Yi Ici f¨vU| †Kv‡bv cY¨ ev †mevi Ici hw` f¨vU
Ae¨vnwZ cÖ`vb Kiv bv _v‡K, Zvn‡j D³ cY¨ ev †mevi Ici f¨vU cwi‡kva Ki‡Z n‡e|
Av‡jvP¨ †¶‡Î Avcbvi †Kv¤úvwb †h †mev MÖnY Ki‡Q Zv f¨vU Ae¨vnwZcÖvß †mev bq|
ZvB, GLv‡b f¨vU cwi‡kva Ki‡Z n‡e| GLv‡b cwi‡kvwaZ f¨vU †dir †bqvi †Kv‡bv AeKvk
†bB|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
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¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
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(5) wb‡q Av‡jvPbv Ki‡ev| GB Dc-avivq GKwU kZ©vsk i‡q‡Q| GB Dc-avivq evwYR¨ evUv
(Trade Discount) welq ewY©Z n‡q‡Q| aviv-5 Gi Dc-aviv (5) Ges wewa-3 Gi Dc-wewa
(6)-G evwYR¨ evUv msµvš— weavb wea„Z Av‡Q| hv wb‡gœ Av‡jvwPZ n‡jv| cÖ_‡gB
Avgv‡`i Rvbv `iKvi, evwYR¨ evUv ej‡Z Avgiv wK eywS|
evwYR¨ evUv ej‡Z Avgiv wK
eywS?
we‡µZv A‡bK mgq cÖK…Z
g~‡j¨i †P‡q Kg g~‡j¨ †Kv‡bv cY¨ wewµ K‡i _v‡Kb| A‡bK mgq c~ivZb cY¨ wewµ K‡i
bZzb cY¨ ÷K Kivi cÖ‡qvR‡b ev c‡Y¨ wKQz mvgvb¨ µwU _vKvi Kvi‡Y ev `ª“Z cY¨ wewµ
K‡i g~jab msMÖn Kivi cÖ‡qvR‡b ev Ab¨ †Kv‡bv Kvi‡Y we‡µZv `ª“Z cY¨ wewµ K‡i w`‡Z
Pvb| Ggb cwiw¯’wZ‡Z we‡µZv evwYR¨ evUv (Trade Discount) cÖ`vb K‡i _v‡Kb| A_©vr
c‡Y¨i cÖK…Z weµqg~‡j¨i †P‡q Kg g~‡j¨ cY¨ wewµ K‡i _v‡Kb| Gfv‡e c‡Y¨i Aby‡gvw`Z
g~j¨ ev cÖK…Z weµq g~j¨ †_‡K Kg g~‡j¨ cY¨ wewµ Kivi c×wZ‡K evwYR¨ evUv ejv nq|
Avgv‡`i f¨vU e¨e¯’vq evwYR¨ evUv cÖ`vb Kivi kZ© wZbwU| wb‡gœ Dnv Av‡jvwPZ n‡jv:
(1) whwb evwYR¨ evUv cÖ`vb Ki‡Z Pvb Zv‡K
RvZxq ˆ`wb‡K weÁwß cÖPvi Ki‡Z n‡e| weÁw߇Z D‡jL Ki‡Z n‡e †h, Zvi c‡Y¨i cÖK…Z
g~j¨ KZ (Aby‡gvw`Z g~j¨) Ges evwYR¨ evUv cÖ`vb Kivi ci KZg~‡j¨ D³ cY¨ wewµ Kiv
n‡e| ZvQvov, weÁw߇Z Av‡iv D‡jL Ki‡Z n‡e †h, KZ ZvwiL †_‡K KZ ZvwiL ch©š— ev
†Kvb& †Kvb& Zvwi‡L Ges †Kvb& †Kvb& †kv-i“‡g evwYR¨ evUv cÖ`vb
K‡i cY¨ wewµ Kiv n‡e| RvZxq ˆ`wb‡K weÁwß cÖPvi K‡i, G mKj welq ¯’vbxq f¨vU `߇ii
wefvMxq Kg©KZ©v‡K AewnZ Ki‡Z n‡e|
(2) Aby‡gvw`Z g~‡j¨i 15 kZvs‡ki †ewk
evwYR¨ evUv cÖ`vb Kiv hv‡e bv| Ges
(3) †h †Kv‡bv ev‡iv gvm mg‡q m‡e©v”P 30
(wÎk) w`b evwYR¨ evUv cÖ`vb Kiv hv‡e| GLv‡b GK eQi D‡jL Kiv nqwb| A_©vr A_©eQi
ev cwÄKv eQi Abymv‡i GB mg‡qi wnmve Ki‡Z n‡e bv| †h †Kv‡bv 12 gvm mg‡qi g‡a¨ 30
w`b wnmve Ki‡Z n‡e| D‡jL¨ †h, GB 30 w`b wbiwew”Qbœfv‡e (Continuously) nIqvi
cÖ‡qvRb †bB| †f‡½ †f‡½ n‡Z cvi‡e| A_©vr 12 gvm mg‡qi g‡a¨ KLbI 3 w`b, Avevi
wKQzw`b ci 5 w`b, Avevi wKQzw`b ci 4 w`b Gfv‡e 12 gv‡m 30 w`b evwYR¨ evUv cÖ`vb
Kiv hv‡e| evwYR¨ evUv msµvš— Av‡iv KwZcq welq AvMvgx cv‡V BbkvAvjvn&
Av‡jvwPZ n‡e|
cÖ‡kœvËi
cÖkœ: GKwU cÖwZôvb Zvi feb wbg©Y Kivi Rb¨ wVKv`v‡ii mv‡_ Pzw³ m¤úv`b K‡i‡Q| Pzw³ m¤úv`‡bi mgq wVKv`v‡ii Ici (wbg©vY ms¯’v) f¨v‡Ui nvi wQj 4.5%| B‡Zvg‡a¨ GB nvi 5.5% G DbœxZ n‡q‡Q| GB AwZwi³ 1% f¨vU †K cÖ`vb Ki‡e?
DËi: f¨vU e¨e¯’vq f¨vU
cÖ`vb Ki‡eb me©‡kl †fv³v| f¨vU n‡jv GKwU †fv³v Ki (ConsumptionTax)| f¨v‡Ui
AvcZb me mgq †fv³vi Ici eZ©v‡e| f¨vU e¨e¯’vq GKwU cY¨ ev †mev hZ nvZ e`j †nvK
bv †K‡bv mKj ¯—‡i cÖ`Ë f¨vU cieZx© ¯—‡i †iqvZ wb‡Z n‡e| A_©vr cY¨ ev †mevwU
†fvM nIqvi c~‡e© hZ nvZ e`j nq Zv‡`i †KD GB cY¨ ev †mevi Ici f¨vU cÖ`vb K‡ib
bv| Zviv c~‡e© cÖ`Ë f¨vU †iqvZ wb‡q †bb| Ges Zvi KZ©„K g~j¨ ms‡hvRb Kivi ci
cÖK…Z weµqg~‡j¨i Ici f¨vU †`b| A_©vr wZwb µqg~j¨ Ges weµqg~‡j¨i †h cv_©K¨ Zvi
Ici f¨vU cÖ`vb K‡ib| Gfv‡e me©‡kl †fv³vi Kv‡Q hLb cY¨ ev †mevwU †cŠuvQvq ZLb
wZwb g~j¨ Ges f¨vU cwi‡kva K‡i cY¨ ev †mevwU µq K‡ib| wZwb Avi GB f¨vU cieZx©
Kv‡ivi Ici Ac©Y Ki‡Z cv‡ib bv| A_©vr me©‡kl †fv³v mg~`q f¨vU cÖ`vb K‡ib| GLv‡b
fe‡bi gvwjK †mev MÖnY K‡i‡Qb| ‡mev cÖ`vb K‡i‡Qb wVKv`vi| B‡Zvg‡a¨ hw` f¨v‡Ui
nvi ewa©Z n‡q _v‡K, Zvn‡j ewa©Z nv‡i f¨vU †mev MÖnxZv‡K cÖ`vb Ki‡Z n‡e| †mev
MÖnxZv A_©vr fe‡bi gvwjK ewa©Z nv‡i f¨vUmn wnmve K‡i wej cÖ¯‘Z Ki‡eb| wZwb 5.5%
nv‡i f¨vU Dr†m KZ©b K‡i h_vh_ wbq‡g miKvix †KvlvMv‡i Rgv cÖ`vb Ki‡eb| wVKv`vi‡K
f¨vU e¨ZxZ wej cwi‡kva Ki‡eb| Z‡e, A‡bK mgq Pzw³‡Z D‡jL _v‡K †h, wej cwi‡kv‡ai
mgq f¨v‡Ui †h nvi _v‡K †m nv‡i Dr†m f¨vU KZ©b Kiv n‡e| Pzw³‡Z Giƒc D‡jL _vK‡j
f¨v‡Ui nvi ewa©Z †nvK A_ev n«vmcÖvß †nvK wej cwi‡kv‡ai mg‡qi f¨v‡Ui nv‡i f¨vU
Dr†m KZ©b K‡i wVKv`vi‡K wej cwi‡kva Ki‡Z n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
f¨vU
cvV
MZ cv‡V Avgiv aviv-5 Gi
Dc-aviv (5) G wea„Z evwYR¨ evUv wb‡q Av‡jvPbv K‡iwQjvg| AvRI G welqwU wb‡q
Av‡jvPbv Kiv n‡e| evwYR¨ evUv cÖ`vb Kivi ci †h g~‡j¨ cY¨wU †µZvi wbKU wewµ Kiv
n‡e †m g~j¨ f¨vU Pvjvbc‡Î D‡jL Ki‡Z nq| A_©vr Óg~mK-11Ó Pvjvbc‡Îi 6 bs Kjv‡g
g~j¨ ms‡hvRb Ki Av‡ivc‡hvM¨ g~j¨ (Aby‡gvw`Z g~j¨) wjL‡Z n‡e| AZ:ci Aby‡gvw`Z
g~j¨ †_‡K KZ UvKv ev KZ nv‡i evwYR¨ evUv cÖ`vb Kiv n‡jv Zv wj‡L Aby‡gvw`Z g~j¨
†_‡K we‡qvM Ki‡Z n‡e| c~‡e©B ejv n‡q‡Q †h, Giƒc evwYR¨ evUv Aby‡gvw`Z g~‡j¨i
15% Gi †ewk n‡Z cvi‡e bv| we‡qvM Kivi ci †h g~j¨ cvIqv hv‡e Zvi Ici g~j¨
ms‡hvR‡bi nvi (15%) cÖ‡qvM K‡i g~j¨ ms‡hvRb K‡ii cwigvY (7) bs Kjv‡g wjL‡Z n‡e|
evwYR¨ evUv cÖ`v‡bi ci c‡Y¨i g~j¨ Ges g~j¨ ms‡hvRb K‡ii cwigvY †hvM K‡i (8) bs
Kjv‡g wjL‡Z n‡e| Avgv‡`i f¨vU e¨e¯’vq 15% evwYR¨ evUv cÖ`vb Kiv ¯^xK…Z Av‡Q|
wKš‘ A‡bK mgq †`Lv hvq †h, e¨emvqxK cÖ‡qvR‡b A‡bK mgq 15% Gi †P‡q A‡bK †ewk
evwYR¨ evUv cÖ`vb Kivi cÖ‡qvRb nq| Avgiv cÖvqB cwÎKvq †`wL †h, †Kv‡bv †Kv‡bv
cÖwZôvb 50%, 60% GgbwK ZviI †ewk evwYR¨ evUv cÖ`vb K‡i cY¨ wewµ Kivi Rb¨ weÁvcb
†`q| Giƒc †¶‡Î Zviv Aby‡gvw`Z g~j¨ †_‡K 15% evwYR¨ evUv cÖ`vb K‡i miKvi‡K f¨vU
cÖ`vb K‡i †`q| Aewkó evwYR¨ evUv cÖ`vb K‡i c‡Y¨i g~j¨ †_‡K| A_©vr we‡µZv c‡Y¨i
g~j¨ Kg MÖnY K‡i| AvMvgx cv‡V Avgiv U¨vwid g~j¨ wb‡q Av‡jvPbv Ki‡ev| Gi mv‡_B
aviv-5 Gi Av‡jvPbv mgvß Kiv n‡e|
cÖ‡kœvËi
cÖkœ:GKwU ¯’vbxqfv‡e
Drcvw`Z cY¨ †U÷ Kivi Rb¨ we‡`‡k cvVv‡bv n‡e| †U‡÷i ci cY¨wU Avevi †dir Avbv
n‡e| G msµvš— weavb wK?
DËi: G wel‡q Kv÷g-Gi GKwU
GmAviI Av‡Q| D³ GmAviI-‡Z G msµvš— weavb ewY©Z Av‡Q| Giƒc †¶‡Î cY¨wU we‡`‡k
†cÖiY Kiv nq| †cÖi‡Yi mgq Bnv ißvwb wnmv‡e we‡ewPZ nq| ZvB, k~Y¨ nv‡i f¨vU
PvjvbcÎ Bmy¨ Ki‡Z nq| †Kvb f¨vU cÖ`vb Ki‡Z nq bv| cY¨wU †U÷ ev †givgZ K‡i †dir
Avbvi mgq †h g~j¨ e„w× cvq Zvi Ici cÖ‡hvR¨ nv‡i Avg`vwb ch©v‡q ïé-Kivw` cwi‡kva
Ki‡Z nq|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|) AvR Avgiv cvVK‡`i cvVv‡bv K‡qKwU cÖkœ wb‡q Av‡jvPbv Ki‡ev|
cÖkœ: Avgiv †h AMÖxg AvqKi
cÖ`vb Kwi Zv Ki‡cv‡iU AvqK‡ii wecix‡Z mgš^q Kiv hvq| wKš‘ Avgiv wewfbœ mieiv‡ni
Ici Ges Kbmvj‡UÝx wd Gi Ici Dr
DËi: DcKi‡Yi Ici cÖ`Ë f¨vU
‡iqvZ †bqv hv‡e| A_©vr †h f¨vU Avcwb DcKiY µq Kivi mgq cwi‡kva K‡i‡Qb, ïaygvÎ
†mB f¨vU †iqvZ †bqv hv‡e| Avgv‡`i †`‡ki f¨vU e¨e¯’vq, wK wK DcKiY Ges wK wK
DcKiY bq, Zv g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv-2 Gi `dv (M) †Z ewY©Z Av‡Q| D³
eY©bv Abymv‡i, mKj cÖKvi KuvPvgvj, M¨vm, R¡vjvbx wn‡m‡e e¨eüZ †h †Kv‡bv c`v_©,
†gvoK mvgMÖx, hš¿cvwZ I hš¿vsk Ges †mev DcKiY wn‡m‡e we‡ewPZ| kªg, f~wg, BgviZ,
Awdm hš¿cvwZ I hvbevnb DcKiY wn‡m‡e we‡ewPZ bq| ‡Kvb& †Kvb& µ‡qi
wecix‡Z †iqvZ †bqv hv‡e bv Zv GKB AvB‡bi aviv-9 G ewY©Z Av‡Q| †iqvZ †bqvi
kZ©vw`I †mLv‡b ewY©Z Av‡Q| †iqvZ wb‡Z n‡j cÖ_g kZ© n‡jv, Avcbvi cÖwZôvb †h ‡mev
cÖ`vb K‡i Zv f¨vU‡hvM¨ n‡Z n‡e Ges cÖ`Ë †mevi wecix‡Z f¨vU cwi‡kva Ki‡Z n‡e|
Avgvi Rvbvg‡Z, Avcbvi cÖwZôvb †h †mev cÖ`vb K‡i Zv f¨vU‡hvM¨ †mev bq| ZvB,
Avcbvi cÖwZôvb cÖ`Ë †mevi wecix‡Z †Kv‡bv f¨vU cwi‡kva K‡i bv| ZvB, Avcbvi
cÖwZôvb KZ©„K †mev cÖ`v‡bi Rb¨ †h DcKiY µq Kiv nq, Zvi Ici cÖ`Ë f¨vU †iqvZ
cvIqv hv‡e bv| Avcbvi cÖwZôvb KZ©„K cÖ`Ë †mev hw` f¨vU‡hvM¨ n‡Zv, Ges Avcbvi
cÖwZôvb hw` cÖ`Ë †mevi Ici f¨vU cwi‡kva Ki‡Zv, Zvn‡j Avcbvi cÖwZôvb KZ©„K µqK…Z
DcKi‡Yi Ici cwi‡kvwaZ f¨vU †iqvZ wb‡Z cvi‡Zv (aviv-9 G ewY©Z welq¸‡jv Qvov)|
mvaviYZ: Avg`vwb ch©v‡q H
mKj c‡Y¨i Ici Advance Trade VAT (ATV) cwi‡kva Ki‡Z nq, †h mKj cY¨ wewµ Kivi Rb¨
Avg`vwb Kiv nq| Avgvi Rvbv g‡Z, Avcbv‡`i cÖwZôvb wewµ Kivi Rb¨ †Kv‡bv cY¨
Avg`vwb K‡i bv| ZvB, GwUwf †`qvi cÖkœ Av‡m bv| ZvQvov, RvZxq ivR¯^ †ev‡W©i mvaviY
Av‡`k bs-59/g~mK/2011 ZvwiL: 09 Ryb, 2011 Gi Aby‡”Q` bs (K) Abymv‡i miKvwi,
Avav-miKvwi I ¯^vqZ¡kvwmZ ms¯’vi Avg`vwbi Ici GwUwf cÖ‡hvR¨ n‡e bv| †m wn‡m‡e
Avcbv‡`i cÖwZôvb GwUwfgy³ e‡j cÖZxqgvb nq|
cÖkœ: GKwU cÖwZôvb AvgvwbKviK| eZ©gv‡b K‡qKgvm Avg`vwb †bB| GLb k~Y¨ nv‡i `vwLjcÎ w`‡q hv‡”Q| KZw`b ch©š— k~Y¨ nv‡i `vwLjcÎ w`‡Z cvi‡e? KLb Zvi wbeÜb evwZj Kivi cÖ‡qvRb n‡e?
DËi: †Kv‡bv cÖwZôv‡bi hw`
e¨emvqxK Kvh©µg mvgwqKfv‡e eÜ _v‡K Zvn‡j cÖwZôvbwU k~Y¨ `vwLjcÎ †ck Ki‡e| KZw`b
ch©š— k~Y¨ `vwLjcÎ †ck Ki‡Z cvi‡e Zv AvBb I wewa‡Z mywbw`©ófv‡e D‡jL †bB|
cÖwZôvbwU hw` cieZx©‡Z Avevi e¨emv Kivi B”Qv iv‡L Zvn‡j wbqwgZfv‡e k~Y¨ `vwLjcÎ
†ck Ki‡e| Zv hZw`bB mvgwqK eÜ _vKzK bv †K‡bv| cÖwZôvbwU Avevi hLb e¨emvqxK
Kvh©µg ¯^vfvweKfv‡e ïi“ Ki‡e, ZLb Avevi wbqwgZ `vwLjcÎ cÖ`vb Kiv ïi“ Ki‡e| GgZ
cwiw¯’wZ‡Z wbeÜb evwZj Ki‡Z n‡e wK-bv †m wm×vš— wbewÜZ e¨w³ KZ©„K MÖnY KivB
†kªq| wbewÜZ e¨w³ hw` g‡b K‡ib †h, Zvi A`~i fwel¨‡Z Avi e¨emvq Kvh©µg Pvjy Kivi
m¤¢vebv †bB, Zvn‡j wbeÜb evwZ‡ji Av‡e`b Ki‡eb| Avi hw` wbewÜZ e¨w³ g‡b K‡ib †h,
fwel¨‡Z wZwb AveviI D³ e¨emvi Kvh©µg ïi“ Ki‡eb, Zvn‡j wZwb k~Y¨ `vwLjcÎ `vwLj
K‡i hv‡eb, Zv hZw`b c‡iB wZwb Avevi e¨emv Pvjy Ki“b bv †Kb| wZwb Zvi wbR
cÖ‡qvR‡bB wbeÜb evwZ‡ji Av‡e`b Ki‡eb| hw` e¨emv Avi bv Kivi cwiKíbv _v‡K|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq
Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
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cvV
AvR Avgiv aviv-5 Gi Dc-aviv
(7) wb‡q Av‡jvPbv Ki‡ev| Gi mv‡_B aviv-5 Gi Av‡jvPbv mgvß n‡e| aviv-5 Gi
Dc-aviv (7) G U¨vwid g~j¨ welqwU wea„Z n‡q‡Q| cÖ_‡gB Avgv‡`i Rvbv `iKvi, U¨vwid
g~j¨ ej‡Z Avgiv wK eywS?
U¨vwid g~j¨ ej‡Z Avgiv wK
eywS?
g~j¨ ms‡hvRb Ki AvB‡bi
aviv-5 G Avgiv c‡Y¨i g~j¨ wba©viY wb‡q Av‡jvPbv KiwQ| Avgiv †R‡bwQ †h, Avgv‡`i
†`‡ki f¨vU e¨e¯’vq, c‡Y¨i Ici f¨vU Av‡ivc Kivi Rb¨ D³ c‡Y¨i g~j¨ wba©viY Kivi
cÖ‡qvRb nq| Avg`vwb ch©v‡q Ges Drcv`b ch©v‡q c‡Y¨i g~j¨ wba©viY Kivi †ek K‡qKwU
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f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
f¨vU
cvV
cvBKvix I LyPiv ch©v‡q f¨vU
cwi‡kv‡ai mgq Ges c×wZ
Drcv`b ch©v‡q Ges cvBKvix I
LyPiv ch©v‡q f¨vU cwi‡kv‡ai Rb¨ GKB c×wZ Abym„Z n‡Z n‡e| hv B‡Zvc~‡e© Av‡jvwPZ
n‡q‡Q| A_©vr B‡Zvc~‡©e Av‡jvwPZ PviwU Kvh©µ‡gi g‡a¨ †Kv‡bv GKwU msNwUZ n‡q
†M‡jB cvBKvix I LyPiv ch©v‡q f¨vU cÖ‡`q n‡e| Z‡e, B‡Zvcy‡e© Avgiv Av‡jvPbv
K‡iwQ †h, cvBKvix I LyPiv ch©v‡q f¨vU cwi‡kv‡ai Rb¨ Avgv‡`i †`‡k †ek K‡qKwU
c×wZ eZ©gv‡b cÖPwjZ Av‡Q| Zb¥‡a¨, ÷¨vÛvW© †UªW f¨vU c×wZ‡Z c~‡e© ewY©Z wbqg
mwVKfv‡e AbymiY Kiv nq| 2% †UªW f¨vU c×wZ‡Z cieZx© gv‡mi 15 Zvwi‡Li g‡a¨
`vwLjcÎ Rgv cÖ`v‡bi mgq f¨vU cwi‡kva Kiv nq| Avi c¨v‡KR f¨vU A_©vr †Qv‡Uv
†Qv‡Uv †`vKvb`vi‡`i Rb¨ wba©vwiZ cwigvY f¨vU gvwmK ev evwl©K cwi‡kva Ki‡Z nq|
evwl©K wfwˇZ cwi‡kv‡ai †¶‡Î eQ‡ii cÖ_‡gB cwi‡kva K‡i w`‡Z n‡e| Avi gvwmK
wfwˇZ cwi‡kv‡ai †¶‡Î cÖwZ gvm ïi“ nIqvi c~‡e© A_ev cÖvi‡¤¢ cwi‡kva Ki‡Z n‡e|
AvMvgx cv‡V Avgiv aviv-6 Gi Dc-aviv (3) wb‡q Av‡jvPbv Ki‡ev|
cÖ‡kœvËi
cÖkœ: Avgv‡`i cÖwZôvbwU
bZzb| Avgiv Ab-jvB‡b cÖavbZ: GmGgGm mvwf©m w`B| Avgv‡`i †`‡k G ai‡bi †mev cÖ`vb
gvÎ ïi“ n‡q‡Q| Avgiv Gm012.14 (B›Uvi‡bU ms¯’v) ‡Kv‡Wi AvIZvq wbewÜZ n‡qwQ|
Avgiv cÖwZ 700 GmGgGm-Gi Rb¨ 700 UvKv PvR© wb‡q _vwK| †Kvb& g~‡j¨i Ici
Avgv‡`i f¨vU w`‡Z n‡e? (ivnvZ ûmvBb, g¨v‡bwRs WvB‡i±i, c¨v‡bU MÖ“c, Kzwoj
wek¦‡ivW, †PŠiv¯—v, XvKv|)
DËi: ÓB›Uvi‡bU ms¯’vÓ †mevi
Ici eZ©gv‡b f¨v‡Ui nvi 15%| f¨v‡Ui wbqg n‡jv, cY¨ ev †mevi g~‡j¨i Ici f¨v‡Ui
nvi cÖ‡qvM Ki‡Z n‡e| cY¨ ev †mevi g~‡j¨i g‡a¨ mKj DcKiY g~j¨, PvR©, wd BZ¨vw`
hvwKQz †µZvi wbKU †_‡K MÖnY Kiv nq, Zv Aš—f©~³ _vK‡Z n‡e| Avcbvi †mevi †¶‡Î
Avcwb cÖwZ 700 GmGgGm-Gi Rb¨ 700 UvKv MÖnY K‡ib| GB g~j¨ hw` f¨vUmn g~j¨ n‡q
_v‡K, Zvn‡j Avcwb 700 UvKv‡K f¨vU d¨v±i (7.6666) w`‡q fvM Ki‡eb| Zvn‡j f¨v‡Ui
cwigvY †c‡q hv‡eb| GLv‡b f¨v‡Ui cwigvY n‡e 91.31 UvKv| Avi Avcbvi †mevi g~j¨
n‡e 700.00 Ñ 91.31 = 608.69 UvKv| A_©vr Avcbvi M„nxZ 700 UvKv †_‡K 91.31 UvKv
Avcwb f¨vU wnmv‡e miKvi‡K w`‡q †`‡eb| 608.69 UvKv Avcwb MÖnY Ki‡eb| Avi, 700
UvKv hw` Avcbvi †mevi g~j¨ nq, A_©vr Gi g‡a¨ hw` f¨vU Aš—f©~³ bv _v‡K, Zvn‡j
700 UvKvi Ici 15% nv‡i f¨vU wnmve K‡i 105 UvKv 700 UvKvi mv‡_ †hvM K‡i wej
Ki‡eb| Avcwb †µZvi wbKU †_‡K 805 UvKv MÖnY Ki‡eb| 700 UvKv Avcbvi †mevi g~j¨|
GB UvKv Avcwb MÖnY Ki‡eb| 105 UvKv f¨vU| GB UvKv Avcwb miKvi‡K w`‡q †`‡eb|
cÖkœ: Bwc‡RW GjvKvi GKwU †Kv¤úvbx cvIqvi mve-‡÷kb µ‡qi Rb¨ Zv‡`i wbR¯^ ‡jUvi †nW c¨v‡W AW©vi w`‡q‡Q| e¨vs‡Ki gv‡a¨‡g ‰e‡`wkK gy`ªvq †c‡g›U w`‡q‡Q| GB mieivn ißvwb e‡j we‡ewPZ n‡e wK-bv †m wel‡q gZvgZ w`b|
DËi: ißvwb e‡j we‡ewPZ n‡e| Z‡e, D³ cvIqvi mve-‡÷kb Bwc‡RW GjvKvq cÖ‡ek Kiv‡bvi mgq ïé msµvš— mKj AvbyôvwbKZv m¤úbœ Ki‡Z n‡e| cÖ‡Z¨K Bwc‡RW-G Kv÷g&m `ßi i‡q‡Q| D³ `߇ii gva¨‡g ïé AvbyôvwbKZv m¤úbœ Ki‡Z n‡e| we‡kl K‡i, wej-Ae-G·‡cvU© (wkwcs wej) Gi gva¨‡g cY¨ †cÖiY Ki‡Z n‡e| Óg~mK-11Ó Ges Óg~mK-20Ó Bmy¨ Ki‡Z n‡e| ißvwbi wecix‡Z ‰e‡`wkK gy`ªv e¨vs‡Ki gva¨‡g cÖvß n‡Z n‡e| ‰e‡`wkK gy`ªv cÖvwßi cÖgvY¯^iƒc e¨vsK KZ©„K Proceeds Realization Certificate Bmy¨ Ki‡Z n‡e| Zvn‡j mieivnwU ißvwb wnmv‡e MY¨ n‡e Ges k~Y¨ nv‡i f¨vU cÖ‡hvR¨ n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
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(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|) AvR Avgiv cvVK‡`i cvVv‡bv K‡qKwU cÖkœ wb‡q Av‡jvPbv Ki‡ev|
cÖkœ: Avgv‡`i cÖwZôvb cvwbi wdëvi ˆZwi K‡i| wdëvi ˆZwii Rb¨ wKQz KuvPvgvj Avg`vwb K‡i Ges wKQz KuvPvgvj ¯’vbxq evRvi †_‡K µq K‡i| wKš‘ hviv m¤ú~Y© ˆZwi Kiv wdëvi Avg`vwb K‡i wewµ K‡i Zv‡`i LiP Kg nq| Zv‡`i mv‡_ Avgv‡`i cÖwZôvb cÖwZ‡hvwMZvq wU‡K _vK‡Z cvi‡Q bv| GLb Avgv‡`i KiYxq wK AbyMÖn K‡i Rvbv‡eb| (‡gv: Avmv`yj nK, f¨vU G¨vWfvBRvi, †RwmGj †nvgm G¨vcv‡q‡Ým BÛvwóªR, fevbxcyi, MvRxcyi|)
DËi: †`kxq wkí‡K DrmvwnZ
Kivi Rb¨ mvaviYZ: †Kv‡bv c‡Y¨i Avg`vwb ch©v‡q †h cwigvY ïé-Kivw` Av‡ivwcZ _v‡K,
D³ c‡Y¨i DcKi‡Yi Ici Zvi †P‡q Kg nv‡i ïé-Kivw` Av‡ivwcZ _v‡K| Zvn‡j, hviv D³
c‡Y¨i DcKiY Avg`vwb K‡i cY¨ cÖ¯‘Z K‡i wewµ K‡i Zv‡`i LiP Kg nq| D³ cY¨
Avg`vwbKviK‡`i Zzjbvq Zviv cÖwZ‡hwMZvq myweavRbK Ae¯’v‡b _v‡K| Avcbvi cY¨wUi
†¶‡Î hw` m¤ú~Y©fv‡e cÖ¯‘ZK…Z cY¨ Avg`vwb Ki‡j LiP Kg nq, Zvn‡j Zv kxNÖ RvZxq
ivR¯^ †ev‡W©i ïé Abywefv‡Mi bR‡i Avbyb| cÖ¯‘ZK…Z cY¨wUi eY©bv, GBPGm †KvW,
ïé-Kivw`i nvi; D³ c‡Y¨i DcKiYmg~‡ni eY©bv, GBmGm †KvW Ges ïé-Kivw`i nvi D‡jL
K‡i RvZxq ivR¯^ †ev‡W©i ïé Abywefv‡M Av‡e`b Ki“b| A_ev AvMvgx 2012-13 A_©-eQ‡ii
ev‡R‡U welqwU we‡ePbv Kivi Rb¨ Avcbv‡`i cY¨ cÖ¯‘ZKvix G¨v‡mvwm‡qk‡bi c¶ †_‡K ev
GdwewmwmAvB-Gi gva¨‡g RvZxq ivR¯^ †evW©‡K cÖ¯—ve w`b| RvZxq ivR¯^ †evW© Giƒc
cÖ¯—ve RvZxq ¯^v‡_© MÖnY K‡i _v‡K|
cÖkœ: GKwU miKvix nvmcvZvj †UÛv‡ii wecix‡Z
hš¿cvwZ µq K‡i‡Q| †UÛv‡ii kZ© Abymv‡i hš¿cvwZ ¯’vcb K‡i w`‡Z n‡e Ges hš¿cvwZ GK
eQi i¶Yv‡¶Y Ki‡Z n‡e| Gi Rb¨ Avjv`v †Kv‡bv A_© cÖ`vb Kiv n‡e bv| †UÛvi g~‡j¨I
g‡a¨ me Aš—f©~³ Av‡Q| GLv‡b wKfv‡e f¨vU Dr†m KZ©b Ki‡Z n‡e?
DËi: †Kv‡bv cY¨ †UÛv‡ii wecix‡Z mieivn w`‡j mvaviYZ: G ai‡bi mieivn Õ‡hvMvb`viÕ wn‡m‡e we‡ewPZ nq| †hvMvb`vi †mevi Ici f¨v‡Ui nvi 4% hv Dr†m KZ©‡bi weavb Av‡Q| †hvMvb`vi A_© n‡jv ïaygvÎ cY¨wU mieivn †`qv| mieivn †`qvi ci hw` ¯’vcb Kiv nq, Zvn‡j ¯’vc‡bi KvRwU evsjv‡`‡ki f¨vU e¨e¯’vq Õwbg©vY ms¯’vÕ †mev wn‡m‡e msÁvwqZ| GB †mevi Ici f¨v‡Ui nvi 5.5%| hš¿cvwZ i¶Yv‡e¶Y evsjv‡`‡ki f¨vU e¨e¯’vq wewea †mev wn‡m‡e we‡ewPZ| wewea †mevi Ici f¨v‡Ui nvi 15%| †UÛvi AvnŸv‡bi mgq Gfv‡e Break-up w`‡q g~j¨ D‡jL Ki‡Z nq| g~j¨ cwi‡kv‡ai mgq mswkó †mevi wecix‡Z DwjwLZ nv‡i f¨vU Dr†m KZ©b Ki‡Z nq| wKš‘ †UÛvi AvnŸv‡bi mgq Gfv‡e Break-up bv †`qvq mvaviYZ: g~j¨ cwi‡kv‡ai mgq mgm¨vi m„wó nq| hv‡nvK, g~j¨ cwi‡kv‡ai mgq Break-up †`wL‡q g~j¨ cwi‡kva Ges cÖ‡hvR¨ f¨vU KZ©b Kiv †h‡Z cv‡i|
cÖkœ: i¨vsMm wj: Gi wbKU
†_‡K evsjv‡`k M¨vm wdìm †Kv¤úvbx wj: `ywU Mvwo µq K‡i‡Q| i¨vsM wj: Óg~mK-11Ó
Pvjvb Bmy¨ K‡i‡Q| GLv‡b f¨vU KZ©b Ki‡Z n‡e wK-bv AbyMÖn K‡i Rvbv‡eb| (†gv:
nvweeyi ingvb, †WcywU g¨v‡bRvi, G¨vKvD›Um wefvM, evsjv‡`k M¨vm wdìm †Kv: wj:,
m`i `ßi, eªv¶èYevwoqv)|
DËi: GLv‡b f¨vU Dr†m KZ©b
Ki‡Z n‡e bv| f¨vU Dr†m KZ©b m¤úwK©Z RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k
bs-9/g~mK/2011 ZvwiL: 12 A‡±vei, 2011 Gi Aby‡”Q` bs-3(O) †Z D‡jL Av‡Q Óg~mK-11Ó PvjvbcÎ ev Óg~mK-11Ó
PvjvbcÎ wn‡m‡e we‡ewPZ †Kv‡bv PvjvbcÎg~‡j Drcv`K/cÖ¯‘ZKviK ev e¨emvqxi wbKU
†_‡K cY¨ mieivn MÖnY Kiv n‡j, Ges UvY©Ifvi Ki ev KzwUi wk‡íi AvIZvq ZvwjKvfz³
cÖwZôv‡bi wbKU †_‡K ZvwjKvfzw³ b¤^im¤^wjZ K¨vk‡g‡gvg~‡j cY¨ mieivn MÖnY Kiv
n‡j, D³ mieivn Ó‡hvMvb`viÓ wn‡m‡e we‡ewPZ n‡e bv weavq Giƒc ‡¶‡Î g~mK Dr‡m
KZ©‡bi Avek¨KZv †bB|Ó G †¶‡Î i¨vsMm wj: Drcv`K Ges Óg~mK-11Ó PvjvbcÎ Bmy¨
K‡i‡Q| ZvB, Dr†m f¨vU KZ©b Ki‡Z n‡e bv|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(GB Kjv‡gi gva¨‡g g~j¨
ms‡hvRb Ki (f¨vU) wel‡q cvV`vb Ges cÖ‡kœi Reve cÖ`vb Kiv nq| f¨vU eZ©gv‡b AZ¨š—
¸i“Z¡c~Y© GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY GKUv aviYv _vKv evÃbxq|
hviv wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j
†h†Kv‡bv e¨w³ Lye Aíw`‡bi g‡a¨ f¨vU wel‡q cwi”Qbœ aviYv cv‡eb, hv Zvi ‰`bw›`b
Rxeb Ges Kg©Rxe‡b f¨vU msµvš— RwUjZv wbim‡b h‡_ó| f¨vU-`vZv‡`i f¨vU m¤ú‡K©
cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant)
f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z cv‡i| GB Kjv‡gi cª‡kœvËi As‡k cvVK‡`i
f¨vU wel‡q bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv
wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi
Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv:
Avãyi iDd|)
f¨vU
cvV
aviv-6 Gi Dc-aviv (3):
†mevi †¶‡Î f¨vU cwi‡kv‡ai mgq Ges c×wZ
cY¨ Ges †mevi †¶‡Î f¨vU
cwi‡kv‡ai c×wZ cÖvq GKB iKg| ‡mev cÖ`v‡bi †¶‡Î f¨vU cwi‡kva Ki‡Z n‡e wb‡gœ
ewY©Z Kvh©vejxi g‡a¨ †h KvR cÖ_‡g msNwUZ nq †m mg‡q|
(K) hLb †mev cÖ`vb Kiv nq| †mev cÖ`vb
Kivi KvRwU hw` cÖ_‡g m¤úvw`Z nq, A_©vr D³ †mevi wecix‡Z PvjvbcÎ Bmy¨ Kiv nqwb
Ges †mevi g~j¨ GLbI cvIqv hvqwb wKš— ‡mevwU cÖ`vb Kiv n‡q‡Q| Giƒc cwiw¯’wZ n‡j,
A_©vr †mev cÖ`v‡bi KvRwU hw` cÖ_‡g m¤úbœ n‡q hvq, Zvn‡j ZLbB cÖ‡hvR¨ f¨vU cÖ‡`q
n‡q †M‡Q| A_©vr cÖ‡hvR¨ f¨vU cwi‡kva Ki‡Z n‡e|
(L) hLb †mev cÖ`vb mswkó PvjvbcÎ cÖ`vb
Kiv nq| A_©vr Ggb n‡Z cv‡i †h, g~j¨ GLbI cwi‡kva Kiv nqwb Ges †mevwU GLbI cÖ`vb
Kiv nqwb wKš‘ D³ †mev cÖ`vb mswkó f¨vU PvjvbcÎ Bmy¨ Kiv n‡q‡Q| Zvn‡j PvjvbcÎ
Bmy¨ nIqvi mgq f¨vU cÖ‡`q n‡q‡Q| †mevwU cÖ`vb Kiv bv n‡jI Ges g~j¨ cvIqv bv
†M‡jI PvjvbcÎ Bmy¨ nIqvi mgq f¨vU cwi‡kva K‡i w`‡Z n‡e|
(M) hLb AvswkK ev c~Y© g~j¨ cvIqv hvq|
A‡bK mgq g~j¨ AMÖxg cwi‡kva Kiv nq| eZ©gvb A_©‰bwZK Kg©Kv‡Ûi †¶‡Î AMÖxg g~j¨
cwi‡kva Kiv GKwU ¯^vfvweK welq| A‡bK mgq AMÖxg AvswkK g~j¨ cwi‡kva Kiv nq|
Avevi, A‡bK mgq AMÖxg c~Y© g~j¨ cwi‡kva Kiv nq| †mev mieivn Kiv nqwb ev †mevi
wecix‡Z PvjvbcÎ Bmy¨ Kiv nqwb wKš‘ hw` AvswkK ev c~Y© g~j¨ cwi‡kva Kiv n‡q _v‡K
Zvn‡j g~j¨ cwi‡kv‡ai mgq f¨vU cwi‡kva Ki‡Z n‡e|
‡mev cÖ`v‡bi †¶‡Î, AvB‡bi
weavb Abymv‡i, D³ wZbwU Kv‡Ri g‡a¨ †Kv‡bv GKwU KvR m¤úbœ n‡q †M‡jB f¨vU cwi‡kva
Ki‡Z n‡e| wKš‘ †mevi †¶‡Î f¨vU cwi‡kv‡ai ev¯—e c×wZ‡Z wKQzUv cv_©K¨ i‡q‡Q hv
wb‡gœ ewY©Z n‡jv|
‡iqvZ MÖnYKvix †mev cÖ`vbKvix
‡h mKj †mevcÖ`vbKvix DcKiY
Ki †iqvZ MÖnY K‡ib, Zv‡`i‡K PjwZ wnmve cy¯—K (g~mK-18) msi¶Y Ki‡Z nq| miKvix
†KvlvMv‡i A_© Rgv cÖ`vb K‡i PjwZ wnmv‡e w¯—wZ (Balance) ivL‡Z nq| †Kv‡bv †mevi
wecix‡Z mvaviYZ: f¨vU Pvjvb Bmy¨ Ki‡j, D³ f¨vU Pvjvb PjwZ wnmve †iwR÷v‡i Gw›Uª
†`qv nq Ges ZLb PjwZ wnmve †iwR÷v‡ii w¯’wZ †_‡K cÖ‡hvR¨ f¨vU we‡qvM Kiv nq|
†hgb: B›Uvi‡bU †mev cÖ`vbKvix mvaviYZ: DcKiY Ki †iqvZ wb‡q _v‡K| ZvB, Zv‡`i
PjwZ wnmve msi¶Y Ki‡Z nq| B›Uvi‡bU ‡mev cÖ`vbKvix hLb g~mK Pvjvb Bmy¨ K‡i ZLb
weµq wnmve ‡iwR÷vi (g~mK-16) Ges PjwZ wnmve †iwR÷v‡i (g~mK-18) D³ PvjvbwU Gw›Uª
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AvBb, 1991-G weKí we‡iva-wb®úwË msµvšÍ aviv AšÍf©~³ Kiv nq| m¤úªwZ G msµvšÍ
wewagvjv Rvix Kiv n‡q‡Q| ïé msµvšÍ weKí we‡iva-wb®úwËi Kvh©µg PÆMÖvg Kv÷g nvD‡m
ïiæ n‡q‡Q| D‡jøL¨, weKí we‡iva-wb®úwËi e¨e¯’v cixÿvg~jKfv‡e K‡qKwU `߇i Pvjy
Kiv n‡q‡Q| f¨vU msµvšÍ weKí we‡iva-wb®úwËi Kvh©µg e„nr Ki`vZv BDwbU (g~mK) Ges
XvKv (`wÿY) Kwgkbv‡i‡U ïiæ n‡q‡Q| GmKj `߇i mdjfv‡e Kvh©Ki n‡j Ab¨vb¨ `߇iI G
Kvh©µg cÖmvwiZ Kiv n‡e| g~j¨ ms‡hvRb Ki (weKí we‡iva-wb®úwË) wewagvjv, 2012 www.vatbd.com I‡qemvB‡U Avc‡jvW Kiv Av‡Q|
AbyMÖn K‡i †`Lv †h‡Z cv‡i|
weKí we‡iva-wb®úwË wK?
weKí we‡iva-wb®úwË n‡jv, ‡h
Av`vj‡Z ev `߇i gvgjv ev welqwU wePvivaxb ev we‡ePbvaxb i‡q‡Q Zvi evB‡i Ab¨
†Kv‡bv ¯’v‡b, Ab¨ †Kv‡bv c×wZ‡Z wee`gvb cÿmg~‡ni gva¨‡g Av‡jvPbv I mg‡SvZvi
wfwˇZ gxgvsmvq DcbxZ nIqv| DbœZ we‡k¦ GB aviYvi Rb¥ nq| GB aviYvi m~ÎcvZ nq
Askx`vwiZ¡g~jK e¨e¯’vcbv (participatory management) aviYv †_‡K| A_©vr
e¨e¯’vcbvi mv‡_ mswkøó mK‡ji AskMÖnY wbwðZ Ki‡Z n‡e| DbœZ we‡k¦ miKvi
e¨e¯’vcbvi wewfbœ ¯Í‡i I kvLvq RbM‡Yi AskMÖnY wbwðZ Kiv n‡q‡Q| wePvi e¨e¯’v
n‡jv miKvi e¨e¯’vi GKwU Ab¨Zg A½| ZvB, wePvi e¨e¯’vqI GB c×wZ Abym„Z n‡q Avm‡Q|
DbœZ we‡k¦ †ek wKQzw`b †_‡KB Gfv‡e weKí c×wZ‡Z we‡iva-wb®úwË Kiv n‡”Q| GiB
avivevwnKZvq Z…Zxq we‡k¦i †`kmgy‡nI µ‡g µ‡g GB c×wZ cÖmvwiZ n‡”Q| Avgv‡`i †`‡kI
G c×wZ Pvjy n‡q‡Q| AvMvgx cv‡V G m¤ú‡K© Av‡iv we¯ÍvwiZ Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ:
Avgv‡`i †Kv¤úvbx GKwU cY¨ µq K‡i| we‡µZv Avgv‡`i bv‡g Óg~mK-11Ó Pvjvb Bmy¨ K‡i|
Avgv‡`i wb‡`©kvbyhvqx we‡µZv D³ cY¨ Avgv‡`i †Kv‡bv wWjvi ev Kwgkb G‡R›U‡K cÖ`vb
K‡i| Avgv‡`i †Kv¤úvbx GB µ‡qi Ici ‡iqvZ cv‡e wK-bv, AbyMÖn K‡i †idv‡iÝmn
Rvbv‡eb| [Av‡kK Avj dviveŸx, G¨vwmmU¨v›U g¨v‡bRvi, (f¨vU), G¨v‡c·G‡WjPx wj:,
BDwbU-2, ¸jkvb, XvKv]|
DËi: evsjv‡`‡ki eZ©gvb f¨vU e¨e¯’vi weavb n‡jv
Óg~mK-11Ó Pvjvbc‡Î c‡Y¨i †µZvi bvg, wVKvbv, g~mK wbeÜb b¤^i D‡jøL _vK‡Z n‡e| D³
g~mK PvjvbcÎ c‡Y¨i mv‡_ c‡Y¨i MšÍe¨¯’v‡b ‡cuŠQv‡e| MšÍe¨¯’v‡b †cŠuQv‡bvi ci
wbw`©ó wbqg-Kvbyb Abymv‡i †µZv †iqvZ wb‡Z cvi‡eb| GB Pvjvbc‡Îi wecix‡Z Pvjvbc‡Î
DwjøwLZ wVKvbv, g~mK wbeÜb b¤^i Qvov Ab¨ †Kv‡bv wVKvbv, g~mK wbeÜb b¤^im¤^wjZ
cÖwZôv‡b †iqvZ ‡bqv hv‡e bv| g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 9 Gi Dc-aviv
(1) Gi `dv (T) †Z D‡jøL Av‡Q †h, c‡Y¨i mieivnKvix, e¨emvqx ev †mev cÖ`vbKvixi
g~mK wbeÜb msL¨v e¨ZxZ Ab¨‡Kv‡bv wbeÜb msL¨v m¤^wjZ wej-Ae-Gw›Uª ev Pvjvbc‡Î
DwjøwLZ DcKiY Ki †iqvZ †bqv hv‡e bv| AvB‡bi eZ©gvb KvVv‡gv‡Z GB ai‡Yi e¨e¯’v
AšÍf‚©&³ †bB| Z‡e, w`‡b w`‡b e¨emv-evwY‡R¨i †ÿ‡Î bZzb bZzb gvÎv †hvM n‡PQ|
ZvB, e¨emv Kvh©µg mnR Kiv j‡ÿ¨ G ai‡Yi welq AvB‡bi KvVv‡gv‡Z AšÍf©~³ Kiv Avek¨K
e‡j Avgvi AwfgZ| G wel‡q Avcbvi e¨emvqx cÖwZôv‡bi G¨v‡mvwm‡qkb ev
GdwewmwmAvB-Gi gva¨‡g RvZxq ivR¯^ †ev‡W© cÖ¯Íve cvVv‡bv †h‡Z cv‡i|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(f¨vU eZ©gv‡b ¸i“Z¡c~Y©
GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
ivL‡Z cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i cvVv‡bv bvbvwea cÖ‡kœi Reve
†`qv n‡e| f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj
wVKvbvq cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i
g~j¨ ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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cvV
evsjv‡`‡ki
f¨vU e¨e¯’vq weKí we‡iva-wb®úwËi c×wZ
weKí we‡iva-wb®úwË wK †m
wel‡q Avgiv MZcv‡V Av‡jvPbv K‡iwQjvg| evsjv‡`‡ki f¨vU e¨e¯’vq weKí
we‡iva-wb®úwËi c×wZ wK †m wel‡q AvR Avgiv Av‡jvPbv Ki‡ev| g~j¨ ms‡hvRb Ki AvBb,
1991 Gi aviv 41K n‡Z aviv 41U Ges g~j¨ ms‡hvRb Ki (weKí we‡iva-wb®úwË)
wewagvjv, 2012 ‡Z weKí we‡iva-wb®úwË msµvš— wewa-weavb ewY©Z Av‡Q| hv wb‡gœ
wea„Z n‡jv:
‡h mKj gvgjv ev
wel‡qi †¶‡Î weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv hv‡e
(1) c‡Y¨i g~j¨ Aby‡gv`b
wb‡q A‡bK we‡iva ev gvgjvi D™¢e nq| g~j¨ Aby‡gv`‡bi wel‡q †h mKj gvgjv Awb®úbœ
i‡q‡Q ev bZzbfv‡e D™¢e n‡e †m mKj gvgjvi Rb¨ weKí we‡iva-wb®úwËi AvIZvq Av‡e`b
Kiv hv‡e| g~j¨ Aby‡gv`b msµvš— wel‡q Kwgkbvi, Kwgkbvi (Avcxj), AvcxjvZ
UªvBey¨bvj Ges mywcÖg ‡Kv‡U©i nvB‡KvU© wefvM I Avcxj wefv‡M gvgjv Awb®úbœ _vK‡Z
cv‡i| G mKj gvgjvi †¶‡Î weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kivi my‡hvM i‡q‡Q|
(2) g~j¨ ms‡hvRb Ki AvB‡bi
AvIZvq †Kv‡bv Ki ev miKvix cvIbv msµvš— †Kv‡bv gvgjv ev we‡iva hv †Kv‡bv
`vwebvgv msµvš— †bvwUk ev KviY `k©v‡bv †bvwUk ev G msµvš— Ab¨ ‡Kv‡bv †bvwUk
Rvwii m~‡Î D™¢~Z n‡q‡Q Zv weKí we‡iva-wb®úwËi AvIZvq wb®úbœ Kiv hv‡e| G ai‡bi
gvgjv ev we‡iv‡ai AvIZvq co‡e AvUK gvgjv ev AwWU †_‡K D™¢~Z gvgjv †hLv‡b g~j¨
ms‡hvRb Ki ev m¤ú~iK ïé ev A_©`Û ev Ab¨ †Kv‡bv cvIbv RwoZ i‡q‡Q| G ai‡bi gvgjv
hv c~‡e© D™¢~Z Ges eZ©gv‡b ivR¯^ Kg©KZ©v, mnKvix Kwgkbvi, †WcywU Kwgkbvi,
hyM¥-Kwgkbvi, AwZwi³ Kwgkbvi, Kwgkbvi, Kwgkbvi (Avcxj), AvcxjvZ UªvBey¨bvj ev
mywcÖg †Kv‡U©i nvB‡KvU© wefvM ev Avcxj wefv‡M wePvivaxb i‡q‡Q; †m mKj gvgjvi
†¶‡Î weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv hv‡e| G ai‡bi gvgjv hv eZ©gv‡b D™¢e
n‡”Q †m mKj †¶‡ÎI 10 Kvh©w`e‡mi g‡a¨ weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv
hv‡e| G ai‡bi gvgjv¸‡jv n‡jv g~j¨ ms‡hvRb Ki AvB‡bi aviv 5, 37, 42 I 55 Gi Aaxb
†Kv‡bv KviY `k©v‡bv †bvwUk, `vwebvgv msµvš— †bvwUk ev g~j¨ ms‡hvRb Ki ev m¤ú~iK
ïé wba©viY msµvš— †bvwUk| G ai‡bi †bvwUk Rvwii 10 Kvh©w`e‡mi g‡a¨ Kwgkbvi
eive‡i Av‡e`b Ki‡Z n‡e| D‡jL¨, eZ©gv‡b GjwUBD (f¨vU) Ges XvKv (`w¶Y)
Kwgkbv‡i‡U weKí we‡iva-wb®úwË e¨e¯’v cÖewZ©Z n‡q‡Q| ZvB, G `y&B Kwgkbv‡i‡Ui
†Kv‡bv b¨vq-wbY©qbKvix KZ©„c‡¶i wbKU †_‡K †Kv‡bv ‡bvwUk Rvwi n‡j, 10 Kvh©w`e‡mi
g‡a¨ †bvwUk cÖvß e¨w³ we‡ivawU weKí we‡iva-wb®úwËi AvIZvq wb®úwËi Rb¨ mswkó
Kwgkbv‡ii Kv‡Q Av‡e`b Ki‡Z cvi‡eb|
(3) wefvMxq Kg©KZ©vMY g~j¨
Aby‡gv`b K‡i _v‡Kb| Zv‡`i Aby‡gvw`Z g~‡j¨i wel‡q †Kv‡bv AvcwË _vK‡j Aby‡gv`‡bi
30 Kvh©w`e‡mi g‡a¨ mswkó Kwgkbv‡ii wbKU Av‡e`b Kivi weavb i‡q‡Q| Giƒc Av‡e`‡bi
†cÖw¶‡Z Kwgkbvi KviY `k©vI †bvwUk Rvwi Ki‡j weKí we‡iva-wb®úwËi AvIZvq wb®úwËi
Rb¨ Av‡e`bKvix 10 Kvh©w`e‡mi g‡a¨ Kwgkbvi eive‡i Av‡e`b Ki‡Z cvi‡eb| Z‡e, G‡¶‡Î
mnvqZvKvixi mvwf©m PvR© wba©vi‡Y RwUjZv †`Lv w`‡Z cv‡i| KviY, g~j¨ Aby‡gv`‡bi
†¶‡Î †Kv‡bv we‡ivaxq g~‡j¨i cwigvY wba©viY Kiv hv‡e bv| ZvB, mvwf©m PvR© eve`
Av‡e`bKvix KZ UvKv cwi‡kva Ki‡e Zv wba©viY Kiv hv‡e bv| G wel‡q ¯úwóKi‡Yi
Avek¨KZv i‡q‡Q| AvMvgx cv‡V BbkvAvjvn& weKí we‡iva-wb®úwË wel‡q Av‡iv
Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ: Avgv‡`i cÖwZôvb wmivwgK
mvgMÖx cÖ¯‘Z K‡i| Óg~mK-11Ó PvjvbcÎmn GKwU cÖwZôv‡b wmivwgK mvgMÖx mieivn †`qv
n‡q‡Q| D³ mieiv‡ni Ici Dr‡m f¨vU KZ©b n‡e wK-bv Ges hw` KZ©b nq, Zvn‡j †iqvZ
cvIqv hv‡e wK-bv †m wel‡q gZvgZ w`b| [Avkivdzj nK, G¨vwmm‡U›U g¨v‡bRvi, (f¨vU),
kvBbcyKzi wmivwgKm wj:, †ew·g‡Kv BÛvw÷ªqvj cvK©, Kvwkgcyi, MvRxcyi)|
DËi:
RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs-09/g~mK/2011 ZvwiL: 12 A‡±vei, 2011 Gi
Aby‡PQ` bs-3 Gi Dcvby‡”Q` bs-(O) †Z D‡jL Av‡Q †h, Óg~mK-11Ó PvjvbcÎ ev
Óg~mK-11Ó PvjvbcÎ wn‡m‡e we‡ewPZ †Kv‡bv PvjvbcÎg~‡j Drcv`K/cÖ¯‘ZKviK ev
e¨emvqxi wbKU †_‡K cY¨ mieivn MÖnY Kiv n‡j, Ges UvY©Ifvi Ki ev KzwUi wk‡íi
AvIZvq ZvwjKvfz³ cÖwZôv‡bi wbKU †_‡K ZvwjKvfzw³ b¤^im¤^wjZ K¨vk‡g‡gvg~‡j cY¨
mieivn MÖnY Kiv n‡j, D³ mieivn Ó‡hvMvb`viÓ wn‡m‡e we‡ewPZ n‡e bv weavq Giƒc
‡¶‡Î g~mK Dr‡m KZ©‡bi Avek¨KZv †bB| ‡h‡nZz Avcbvi cÖwZôvb GKwU Drcv`bKvix
cÖwZôvb Ges Óg~mK-11Ó PvjvbcÎmn cY¨ mieivn K‡i‡Q, †m‡nZz G‡¶‡Î Dr†m f¨vU KZ©b
Ki‡Z n‡e bv| Dr†m f¨vU KZ©b Ges †iqvZ `ywU Avjv`v welq| †iqv‡Zi mywbw©`©ó
wewa-weavb i‡q‡Q| GLv‡b †iqvZ ej‡Z Avcwb hw` Dr†m KwZ©Z A_© mgš^q Kiv‡K eywS‡q
_v‡Kb, Zvn‡j Avgvi AwfgZ n‡jv, †h‡nZz GLv‡b Dr†m KZ©‡bi my‡hvM †bB; †m‡nZz
mgš^q KiviI †Kv‡bv my‡hvM †bB| hw` Dr†m KZ©b Kiv n‡q _v‡K, Zvn‡j Zv fyj n‡q‡Q|
fyjµ‡g miKvix Lv‡Z A_© Rgv n‡j widvÛ †bqvi weavb i‡q‡Q|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(f¨vU eZ©gv‡b ¸i“Z¡c~Y©
GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y© f~wgKv
cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb ivL‡Z
cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i cvVv‡bv bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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cvV
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we‡iv‡ai †¶‡Î weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv hv‡e bv
(1) RvwjqvwZ ev †dŠR`vwi
Aciva msµvš— gvgjv weKí we‡ia-wb®úwËi AvIZvq wb®úbœ Kiv hv‡e bv| RvwjqvwZi
gvgjv g~j¨ ms‡hvRb Ki AvB‡bi aviv 37 Gi AvIZvfy³ Aciva| G ai‡bi gvgjv ivR¯^
Kg©KZ©v, mnKvix Kwgkbvi, †WcywU Kwgkbvi, hyM¥-Kwgkbvi, AwZwi³ Kwgkbvi, Kwgkbvi,
Kwgkbvi (Avcxj), AvcxjvZ Uªvey¨bvj, mywcÖg †Kv‡U©i nvB‡KvU© wefvM ev Avcxj
wefv‡M wePvivaxb _vK‡Z cv‡i| ev bZzbfv‡e G ai‡bi gvgjvi D™¢e n‡Z cv‡i| †dŠR`vwi
Aciv‡ai †¶‡Î †Kv‡bv gvgjv `v‡qi Kiv n‡j †m gvgjv weKí we‡iva-wb®úwËi AvIZvi
evB‡i _vK‡e|
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Z_¨ ev `wjjvw` mieiv‡ni gva¨‡g g~j¨ ms‡hvRb Ki ev m¤ú~iK ïé duvwKi Awf‡hvM
msµvš— gvgjv weKí we‡iva-wb®úwËi AvIZvq wb®úbœ Kiv hv‡e bv| G ai‡bi gvgjvI Dc‡i
ewY©Z KZ©„c‡¶i ev Av`vj‡Zi wbKU wePvivaxb _vK‡Z cv‡i ev bZzbfv‡e G ai‡bi gvgjvi
D™¢Z n‡Z cv‡i| G ai‡bi gvgjv weKí we‡iva-wb®úwËi AvIZvq wb®úwËi Rb¨ Av‡e`b Kiv
hv‡e bv|
(3) Rb¯^v‡_© mvaviY wePvwiK
cÖwµqvq wb®úwË nIqv cÖ‡qvRb GBiƒc ¸i“Z¡c~Y© AvBbMZ welq ev Zvi e¨vL¨v m¤úwK©Z
we‡iv‡ai †¶‡Î weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv hv‡e bv| Z‡e, Rb¯^v‡_©
mvaviY wePvwiK cÖwµqvq wK wK welq wb®úwË nIqv cÖ‡qvRb Zv GLbI †Kv‡bv KZ©„c¶
wba©viY K‡i †`qwb| ZvB, G welqwU A¯úó i‡q‡Q|
(4) hw` †Kv‡bv gvgjv ev
we‡iv‡ai g~j¨gvb GK j¶ UvKvi Kg nq, Zvn‡j G gvgjv ev we‡iv‡ai †¶‡Î weKí
we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv hv‡e bv| D‡jL¨, mKj gvgjv ev we‡iva Avw_©K
gvcKvwV‡Z cwigvc Kiv hv‡e bv| †hgb, c‡Y¨i g~mK‡hvM¨ g~j¨ wba©viY msµvš— gvgjv|
G‡¶‡ÎI ¯úwóKiY cÖ‡qvRb|
(5) Awbqg msµvš— gvgjvi
†¶‡Î weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Kiv hv‡e bv| eZ©gv‡b Avgv‡`i †`‡ki f¨vU
e¨e¯’vq mKj Awbqg gvgjvi wePvi K‡ib wefvMxq `߇i c`¯’ wefvMxq Kg©KZ©v| Awbqg
gvgjv Avw_©K g~j¨gv‡b cwigvc‡hvM¨ bq| Awbqg msµvš— gvgjv weKí we‡iva-wb®úwËi
AvIZvi evB‡i ivLv n‡q‡Q| weKí we‡iva-wb®úwËi AvIZvq `vwLjK…Z Av‡e`bwU
mnvqZvKvixi wbKU Dc¯’vwcZ n‡j cÖ_‡g wZwb hvPvB-evQvB K‡i ‡`L‡eb †h, Av‡ew`Z
welqwU weKí we‡iva-wb®úwËi AvIZvq wb®úwˇhvM¨ wK-bv| wb®úwˇhvM¨ n‡j wZwb
wb®úwËi Rb¨ cieZx© Kvh©µg MÖnY Ki‡eb| wb®úwˇhvM¨ bv n‡j wZwb †c-AW©vimn
Av‡e`bwU Av‡e`bKvix‡K †dir cÖ`vb Ki‡eb| AvMvgx cv‡V BbkvAvjvn& weKí
we‡iva-wb®úwË wel‡q Av‡iv Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ: Avgv‡`i Awd‡mi fvovi
cwigvY n‡jv 55,000/- UvKv| Ab¨vb¨ PvR© 10,000/- UvKv (wjdU Ges wmwKDwiwU)|
fvovi Ici Avgiv 9% KZ©b Kwi, Ab¨vb¨ †mevi Ici 2.25% KZ©b Kwi| mwVK Av‡Q wK?
(gvngy` dqmvj, Gw·wKDwUf, emyÜiv MÖ“c)|
DËi: fvovi Ici f¨vU Dr†m
KZ©b bq| fvovMÖnxZv wb‡R GB f¨vU cÖ`vb Ki‡eb| fvovMÖnxZv evwoi gvwj‡Ki mv‡_ †h
Pzw³ m¤úv`b K‡i‡Qb, †m Pzw³‡Z gvwmK †h fvov D‡jL Av‡Q; †m fvovi Ici 9% nv‡i
f¨vU fvovMÖnxZv miKvix †UªRvix‡Z Rgv cÖ`vb Ki‡eb| †UªRvix Pvjvb ¯’vbxq f¨vU
Awd‡m `vwLj Ki‡eb| f¨v‡Ui cwigvY wnmve Kivi mgq wjd&U, wmwKDwiwU BZ¨vw`
Avjv`v K‡i wnmve Ki‡Z n‡e bv| Avgv‡`i †`‡ki f¨vU e¨e¯’vq †mevi †¶‡Î f¨vU
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wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
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cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e| f¨vU
wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q
w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨ ms‡hvRb Ki
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e¨e¯’v cÖeZ©‡bi c~‡e© †h mKj gvgjvi D™¢e n‡q‡Q Ges eZ©gv‡b wePvivaxb i‡q‡Q, †m
mKj gvgjv weKí we‡iva-wb®úwË e¨e¯’vi AvIZvq wb®úwËi Rb¨ Kwgkbvi, Kwgkbvi
(Avcxj) ev AvcxjvZ UªvBey¨bv‡j Av‡e`b Ki‡Z n‡e| Av‡e`‡bi mv‡_ wbw`©ó cwigvY
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e¨e¯’v cÖeZ©‡bi c~‡e©i †Kv‡bv gvgjv hw` mywcÖg †Kv‡U©i nvB‡KvU© wefvM ev Avcxj
wefv‡M wePvivaxb _v‡K, Zvn‡j mswkøó †e‡Â Av‡e`b K‡i gvgjvwU weKí we‡iva-wb®úwËi
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gÄyi n‡j Av‡e`bKvix D³ gvgjvwU weKí we‡iva-wb®úwËi AvIZvq wb®úwËi Rb¨ AvcxjvZ
UªvBey¨bv‡j Av‡e`b Ki‡eb - hw` gvgjvwU AvcxjvZ UªvBey¨bv‡ji iv‡qi wecix‡Z
mywcÖg †Kv‡U© `v‡qi Kiv n‡q _v‡K| A_©vr gvgjvwU mywcÖg †Kv‡U© `v‡qi Kivi c~‡e©
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ev AvcxjvZ UªvBey¨bv‡j Av‡e`b Ki‡Z n‡e| AZ:ci Kwgkbvi, Kwgkbvi (Avcxj) ev
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Av‡e`b Ki‡Z n‡e| G ai‡bi †bvwU‡ki D™¢e n‡e mv‡K©j, wefvM ev Kwgkbv‡iU `߇i|
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DËi: kZfvM ißvwbKviK ev
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wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
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f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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m¤¢e bv nq, Zvn‡j weKí we‡iva-wb®úwËi Kvh©aviv evwZj e‡j MY¨ n‡e Ges gvgjvwU
c~‡e© †h Kg©KZ©vi wbKU wePvivaxb wQj ¯^qswµqfv‡e †m Kg©KZ©vi wbKU wePv‡ii Rb¨
mPj n‡e| A_©vr †Kv‡bv gvgjv hw` GjwUBD (g~mK) Kwgkbv‡iU ev XvKv (`w¶Y)
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AvIZvq wb®úwË Ki‡Z n‡e|
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wePvivaxb _v‡K, Zvn‡j D³ gvgjv weKí we‡iva-wb®úwË e¨e¯’vi AvIZvq wb®úwË Kivi
mgqmxgv n‡jv 60 (lvU) w`b| wba©vwiZ 60 w`‡bi g‡a¨ hw` gvgjvwU weKí
we‡iva-wb®úwË e¨e¯’vi AvIZvq wb®úwË Kiv m¤¢e bv nq, Zvn‡j weKí we‡iva-wb®úwËi
Kvh©aviv evwZj e‡j MY¨ n‡e Ges gvgjvwU c~‡e© †h `߇i ev †e‡Â wePvivaxb wQj
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Av‡e`‡bi 60 w`‡bi g‡a¨ wb®úwË Ki‡Z n‡e| AvcxjvZ UªvBey¨bv‡ji gvgjv n‡j AvcxjvZ
UªvBey¨bv‡j Av‡e`b `vwLj Kivi 60 w`‡bi g‡a¨ wb®úwË Ki‡Z n‡e| mycÖxg †Kv‡U©i nvB‡KvU©
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AvIZvq Av‡e`b Kivi Rb¨ AbygwZ wb‡q Avm‡Z n‡e| nvB‡KvU© wefv‡M gvgjvwU `vwLj
nIqvi c~‡e© †h `߇i wePvivaxb wQj, †m `߇i (mvaviYZ: AvcxjvZ UªvBey¨bvj) D³
AbygwZmn weKí we‡iva-wb®úwËi AvIZvq gvgjvwU wb®úwËi Rb¨ Av‡e`b Ki‡Z n‡e|
Av‡e`‡bi 60 w`‡bi g‡a¨ gvgjvwU wb®úwË Ki‡Z n‡e| wbw`©ó mgqmxgvi g‡a¨ gvgjvwU
weKí we‡iva-wb®úwËi AvIZvq wb®úbœ bv n‡j gvgjvwU nvB‡KvU© wefvM ev Avcxj
wefv‡Mi mswkó †e‡Â ¯^qswµqfv‡e mPj n‡e|
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cÖkœ: GKwU ‡mev cÖ`vbKvix
cÖwZôvb KZ©„K `vexK…Z we‡ji f¨vU Aš—f©~³ g~j¨ 2,71,250/- UvKv| wej cwi‡kv‡ai
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DËi: mwVK wnmve n‡jv f¨vU
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hv‡e 35,381/-UvKv| Bnv Dr‡m f¨vU wnmv‡e KZ©b Ki‡Z n‡e| 2,71,250/- UvKvi 1% n‡e
2,713/- UvKv| Bnv Dr‡m AvqKi wnmv‡e KZ©b Ki‡Z n‡e| A_©vr f¨vU Ges AvqKi KZ©‡bi
Rb¨ wnmve Ki‡Z n‡e f¨vU Aš—f~©³ me©‡gvU g~‡j¨i Ici| f¨vU KZ©b Kivi ci †h g~j¨
Aewkó _v‡K †m g~‡j¨i Ici AvqKi KZ©b Ki‡Z n‡e bv|
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wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
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f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
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cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
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cuwPk jÿ UvKvi E‡aŸ© n‡j mvwf©m Pv‡R©i cwigvY n‡e we‡ivaxq g~‡j¨i 2 kZvsk| c~‡e©
D‡jøL Kiv n‡q‡Q ‡h, mvwf©m PvR© 50 kZvsk Av‡e`bKvix cwi‡kva Ki‡eb Ges 50 kZvsk
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mnR fvlvq f¨vU
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GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸iæZ¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
ivL‡Z cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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we‡iva-wb®úwËi AvIZvq Av‡e`b wb®úwËi c×wZ
(1) g~j¨ ms‡hvRb Ki (weKí
we‡iva-wb®úwË) wewagvjv, 2012 G mwbœ‡ewkZ Õdig-1Õ Gi gva¨‡g weKí we‡iva-wb®úwËi
Rb¨ Av‡e`b Ki‡Z n‡e| www.vatbd.com I‡qemvB‡U
D³ wewagvjvi mv‡_ digwU D‡jwLZ Av‡Q| AbyMÖn K‡i †`Lv †h‡Z cv‡i| Kwgkbv‡ii wbKU
Av‡e`b Ki‡Z n‡j 2 (`yB) †mU Av‡e`b `vwLj Ki‡Z n‡e| Kwgkbvi (Avwcj) ev
†cÖwm‡W›U, AvcxjvZ UªvBey¨bvj eive‡i Av‡e`b Ki‡Z n‡j 3 (wZb) ‡mU Av‡e`b `vwLj
Ki‡Z n‡e| gvgjvwUi we‡ivaxq g~‡j¨i wfwˇZ †h wd ev mvwf©m PvR© cÖ‡hvR¨ nq, Zvi
50 kZvs‡ki mgcwigvY †c-AW©vi Av‡e`‡bi mv‡_ `vwLj Ki‡Z n‡e| Av‡e`‡bi mv‡_ 500
(cuvPkZ UvKv gvÎ) g~j¨gv‡bi ÷¨v¤ú cÖ`vb Ki‡Z n‡e|
(2) g~j¨ ms‡hvRb Ki (weKí
we‡iva-wb®úwË) wewagvjv, 2012 G Õdig 2Õ mwbœ‡ewkZ Av‡Q| Kwgkbvi, Kwgkbvi
(Avwcj) ev †cÖwm‡W›U, AvwcjvZ UªvBey¨bv‡j Av‡e`b M„nxZ n‡j D³ di‡g Z_¨vw`
wjwce× Ki‡Z n‡e|
(3) Av‡e`bwU hw` Kwgkbv‡ii
wbKU `vwLj Kiv nq, Zvn‡j Kwgkbvi 1 (GK) Kvh©w`e‡mi g‡a¨ mnvqZvKvix Ges wefvMxq
cÖwZwbwa g‡bvbqb †`‡eb| D‡jL¨ †h, 13 (†Z‡iv) m`m¨wewkó mnvqZvKvixi GKwU c¨v‡bj
cÖ¯‘Z Kiv n‡q‡Q| D³ c¨v‡b‡j i‡q‡Qb e¨emv-evwY‡R¨i A½‡b ¯^bvgab¨ K‡qKRb¨ e¨w³|
ZvQvov Av‡Qb ïé, g~j¨ ms‡hvRb Ki Ges AvqKi wefv‡Mi K‡qKRb AwfÁ AemicÖvß
Kg©KZ©v| Kwgkbvi D³ mnvqZvKvixM‡Yi ga¨ †_‡K Av‡ew`Z gvgjvi wel‡q AwfÁ GKRb
mnvqZvKvix g‡bvbqb †`‡eb| ZvQvov, e„nr Ki`vZv BDwbU (g~mK) Ges XvKv (`w¶Y)
Kwgkbv‡i‡Ui D”Pc`¯’ Kg©KZ©v‡`i ga¨ †_‡K K‡qKRb wefvMxq cÖwZwbwa wbhy³ Kiv
n‡q‡Q| miKvi c‡¶ e³e¨ †ck Kivi Rb¨ Kwgkbvi mswkó Kwgkbv‡i‡Ui wefvMxq
cÖwZwbwaM‡Yi ga¨ †_‡K GKRb cÖwZwbwa g‡bvbqb ‡`‡eb| D³ g‡bvbqb †`qvi ci 4 (Pvi)
Kvh©w`e‡mi g‡a¨ Kwgkbvi mswkó mKj‡K AewnZ Ki‡eb Ges mswkó bw_ mnvqZvKvixi
wbKU †cÖiY Ki‡eb|
(4) Av‡e`bwU hw` Kwgkbvi
(Avwcj) ev †cÖwm‡W›U, AvwcjvZ UªvBey¨bvj eive‡i `vwLj Kiv nq, Zvn‡j Kwgkbvi
(Avwcj) ev †cÖwm‡W›U, AvwcjvZ UªvBey¨bvj mnvqZvKvixi c¨v‡bj †_‡K mswkó wel‡q
AwfÁ GKRb mnvqZvKvix g‡bvbqb †`‡eb| AZ:ci mswkó bw_, gš—e¨ Ges wefvMxq
cÖwZwbwa 2 (`yB) w`‡bi g‡a¨ †cÖiY Kivi Rb¨ Kwgkbvi eive‡i cÎ †cÖiY Ki‡eb|
Kwgkbvi Gi wbKU †_‡K bw_, gš—e¨ Ges wefvMxq cÖwZwbwa g‡bvbqb cÖvwßi ci Kwgkbvi
(Avwcj) ev †cÖwm‡W›U, AvwcjvZ UªvBey¨bvj Dnv 8 (AvU) Kvh©w`e‡mi g‡a¨
mnvqZvKvixi wbKU †cÖiY Ki‡eb Ges mswkó mKj‡K AewnZ Ki‡eb|
(5) mnvqZvKvix bw_ cÖvwßi
ci Dnv hvPvB-evQvB Ki‡eb Ges aviv 41M Abyhvqx Av‡e`bwU wb®úwˇhvM¨ wK-bv Zv 3 (wZb) Kvh©w`e‡mi g‡a¨ wba©viY Ki‡eb|
Avgiv B‡Zvc~‡e© Av‡jvPbv K‡iwQ †h, KwZcq welq mswkó gvgjv ev we‡iva weKí
we‡iva-wb®úwËi AvIZvq wb®úbœ Kiv hv‡e bv| †m¸‡jv n‡jv, RvwjqvwZ ev †dŠR`vwi
Aciva msµvš— gvgjv, AmZ¨ †NvlYv ev wg_¨v Z_¨ ev `wjjvw` mieiv‡ni gva¨‡g g~j¨
ms‡hvRb Ki ev m¤ú~iK ïé duvwKi Awf‡hvM msµvš— gvgjv, ¸i“Z¡c~Y© AvBbMZ welq ev
Zvi e¨vL¨v m¤úwK©Z gvgjv, GK j¶ UvKvi Kg we‡ivaxq g~j¨gv‡bi gvgjv Ges Awbqg
msµvš— gvgjv| Av‡e`b cÖvwßi ci mnvqZvKvix †`L‡eb †h, Av‡ew`Z gvgjvwU GB
welq¸‡jvi g‡a¨ Aš—f©~³ nq wK-bv| hw` Aš—f©~³ nq, Zvn‡j wZwb gvgjvwU MÖnY Ki‡eb
bv| †c-AW©vimn wZwb gvgjvwU †h `ßi †_‡K cvVv‡bv n‡q‡Q A_©vr Kwgkbvi, ev Kwgkbvi
(Avwcj) ev †cÖwm‡W›U, AvwcjvZ UªvBey¨bv‡j †dir cÖ`vb Ki‡eb| Avi hw` gvgjvwU D³
welqmg~‡ni g‡a¨ Aš—f©~³ bv nq Zvn‡j wZwb gvgjwU MÖnY Ki‡eb| wZwb Av‡e`bKvix Ges
wefvMxq cÖwZwbwa‡K ‡bvwUk cÖ`vb Ki‡eb| mnvqZvKvixi ga¨¯’Zvq Av‡e`bKvix Ges
wefvMxq cÖwZwbwai g‡a¨ mg‡SvZv K‡i wZwb gvgjvwU wba©vwiZ mg‡qi g‡a¨ wb®úwË Kivi
†Póv Ki‡eb| D‡jL¨, wba©vwiZ mgq n‡jv, Av‡e`bwU hw` Kwgkbvi eive‡i `vwLj Kiv
nq, Zvn‡j 30 (wÎk) w`b| Avi Av‡e`bwU hw` Kwgkbvi (Avwcj) ev †cÖwm‡W›U, AvwcjvZ
UªvBey¨bvj eive‡i `vwLj Kiv nq, Zvn‡j 60 (lvU) w`b| Av‡e`‡bi ZvwiL †_‡K w`b
MYbv Ki‡Z n‡e| BbkvAvjvn& AvMvgx cv‡V weKí we‡iva-wb®úwË wel‡q Av‡iv
Av‡jvPbv Kiv n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(f¨vU eZ©gv‡b ¸iæZ¡c~Y©
GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸iæZ¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
ivL‡Z cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU
cvV
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we‡iva-wb®úwËi AvIZvq Av‡e`b wb®úwËi wm×vš—
(1) mnvqZvKvixi ga¨¯’Zvq
Av‡e`bKvix Ges wefvMxq cÖwZwbwai g‡a¨ mg‡SvZv n‡j Zv Av‡e`bKvix, wefvMxq
cÖwZwbwa Ges mnvqZvKvix KZ©„K ¯^v¶wiZ Ges mxj‡gvniK…Z n‡Z n‡e| ¯^v¶wiZ Ges
mxj‡gvniK…Z wm×vš— mnvqZvKvix 7 (mvZ) w`‡bi g‡a¨ mswkó mKj‡K AewnZ Ki‡eb|
AZ:ci wm×vš— †gvZv‡eK miKvix †`bv-cvIbv cwi‡kva ev KviY `k©vI ev `vwebvgv ev
Ab¨ †Kv‡bv †bvwUk cÖZ¨vnviµ‡g gvgjvwU wb®úwË n‡e|
(2) gvgjv AvswkK wb®úwË n‡Z
cv‡i| †hgb: †Kv‡bv gvgjvq K‡qKwU Dcv`vb _vK‡Z cv‡i| K‡qKwU Dcv`v‡bi g‡a¨ GKwU
wel‡q Av‡e`bKvix Ges wefvMxq cÖwZwbwai ga¨ g‰ZK¨ n‡Z cv‡i| Aewkó `ywU welq
AwggvswmZ _vK‡Z cv‡i| Giƒc‡¶‡Î †h welqwU‡Z g‰ZK¨ n‡q‡Q †m welqwUi wb®úwËi
cÖwµqv D‡jL K‡i mK‡j ¯^v¶i Ges mxj‡gvni cÖ`vb Ki‡eb| AvswkK g‰Z‡K¨i welqwU 7
(mvZ) w`‡bi g‡a¨ mswkó mKj‡K AewnZ Ki‡Z n‡e| AwggvswmZ wel‡q ¯^vfvweK wbq‡g
gvgjv Ae¨vnZ _vK‡e|
(3) wb®úwËi Av‡`‡k g~j¨
ms‡hvRb Ki, m¤ú~iK ïé, A_©`Û, Rwigvbv BZ¨vw` cwi‡kv‡ai mgq I c×wZ mywbw`©ófv‡e
D‡jL _vK‡Z n‡e †hb Zv ev¯—evqb Kiv mnR nq| A_©vr †h wel‡q mg‡SvZv n‡q‡Q Zv
ev¯—evqb Kivi c×wZ Av‡`‡k Ggbfv‡e DׄZ _vK‡Z n‡e, †hb cieZx©‡Z †Kv‡bv RwUjZvi
Kvi‡Y Dnv ev¯—evqb Kiv `~iƒn bv nq|
(4) †Kv‡bv welq mnvqZvKvixi
ga¨¯’Zvq Av‡jvPbvi ci hw` Av‡e`bKvix Ges wefvMxq cÖwZwbwa mg‡SvZvq †cuŠQv‡Z bv
cv‡ib, Zvn‡j mnvqZvKvix Zv mswkó mKj‡K AewnZ Ki‡eb| gZv‰b‡K¨i welq mnvqZvKvix,
Av‡e`bKvix Ges wefvMxq cÖwZwbwa KZ©„K ¯^v¶wiZ I mxj‡gvniK…Z n‡Z n‡e bv| ïaygvÎ
mnvqZvKvix c‡Îi gva¨‡g Zv mswkó mKj‡K AewnZ Ki‡eb| AZ:ci gvgjvwU c~‡e©i `߇i
ev Av`vj‡Z h_vwbq‡g mPj n‡e|
(5) mnvqZvKvix, Av‡e`bKvix
Ges wefvMxq cÖwZwbwai ga¨ g‰Z‡K¨i wfwˇZ M„nxZ wm×vš— P~ovš— Ges eva¨Zvg~jK
n‡e| mg‡SvZv Av‡`‡k ¯^v¶i I mxj‡gvni Kivi ci †Kv‡bv c¶ D³ wm×vš— A¯^xKvi Ki‡Z
cvi‡e bv ev ev¯—evq‡b Abxnv cÖKvk Ki‡Z cvi‡e bv ev D³ wm×v‡š—i wel‡q wØgZ cÖKvk
Ki‡Z cvi‡e bv ev D³ wm×vš— MÖn‡Yi †Kv‡bv cÖwµqvi Ici Abv¯’v Ávcb Ki‡Z cvi‡e bv|
(6) Giƒc g‰Z‡K¨i wfwˇZ hw`
†Kv‡bv wm×vš— MÖnY Kiv nq, Zvn‡j D³ wm×v‡š—i wei“‡× †Kv‡bv KZ©„c‡¶i wbKU AvcwË
DÌvcb ev Avwcj `v‡qi Kiv hv‡e bv| A_©vr mg‡SvZvi gva¨‡g M„nxZ wm×vš—wU
m‰e©efv‡e P~ovš— n‡e|
(7) hw` Av‡e`bKvix g‰Z‡K¨i
wfwˇZ M„nxZ wm×vš— Abymv‡i A_© cwi‡kva bv K‡i ev cwi‡kva Ki‡Z e¨_© nq, Zvn‡j
g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 56 Abymv‡i e‡Kqv cvIbv Av`v‡qi c`‡¶cmg~n
MÖnY K‡i D³ A_© Av`vq Kiv hv‡e|
(8) ‡Kv‡bv g‰Z‡K¨ DcYxZ
nIqvi cieZx©‡Z hw` D`&NvwUZ nq †h, Av‡eb`Kvixi RvwjqvwZi gva¨‡g ev AmZ¨ Z_¨
ev `wjjvw` Dc¯’vc‡bi gva¨‡g g‰ZK¨ n‡qwQj, Zvn‡j M„nxZ Kvh©µg ev DcYxZ wm×vš—
evwZj e‡j MY¨ n‡e| c~‡e©i `߇i ev Av`vj‡Z gvgjv ¯^vfvweK wbq‡g wb®úbœ n‡e|
(9) wbw`©ó mg‡qi g‡a¨
we‡iva wb®úbœ Kiv m¤úbœ bv n‡j ev mg‡SvZv e¨_© n‡j weKí we‡iva-wb®úwË cÖwµqv
¯^qswµqfv‡e evwZj n‡e Ges gvgjvwU ¯^vfvweK wePvwiK cÖwµqvq wb®úbœ n‡e| D‡jL¨,
Av‡e`bwU Kwgkbv‡i‡U `vwLj Kiv n‡j 30 (wÎk) Kvh©w`em Ges Kwgkbvi (Avwcj) ev
†cÖwm‡W›U, AvwcjvZ UªvBey¨bv‡j `vwLj Kiv n‡j 60 (lvU) Kvh©w`e‡mi g‡a¨ weKí
we‡iva-wb®úwË Kvh©µg m¤úbœ Ki‡Z n‡e|
(10) weKí we‡iva-wb®úwËi
AvIZvq Av‡e`b `vwL‡ji ZvwiL n‡Z djvdj AewnZKi‡Yi mgqKvj Avwcj `vwL‡ji mgqmxgvi
g‡a¨ Aš—f©~³ K‡i MYbv Ki‡Z n‡e bv|
(11) weKí we‡iva-wb®úwË
cÖwµqvq AskMÖnYK…Z †Kv‡bv e¨w³ ev we‡iva wb®úwËi †¶‡Î wb‡qvwRZ mnvqZvKvix‡K
†Kv‡bv Av`vj‡Z Dcw¯’Z n‡q mswkó wel‡q ¯^v¶x wn‡m‡e mv¶¨ cÖ`v‡bi Rb¨ wjwLZ
Av‡`k ev †bvwUk Bmy¨ Kiv hv‡e bv Ges †Kv‡bvfv‡e ev Ab¨ †Kv‡bv AvB‡bi ¶gZve‡j
weKí we‡iva-wb®úwË cÖwµqvq Dc¯’vwcZ †Kv‡bv `wjjvw` m¤ú‡K© Z_¨ cÖKvk Kivi Rb¨
eva¨ Kiv ev m¤ú„³ Kiv hv‡e bv| weKí we‡iva-wb®úwË wel‡q Av‡jvPbv AvcvZZ: GLv‡b
†kl Kijvg| GjwUBD (f¨vU) Ges XvKv (`w¶Y) Kwgkbv‡i‡Ui AvIZvq †Kv‡bv gvgjv ev
we‡iv‡ai ‡¶‡Î ms¶zä e¨w³ cÖ‡qvR‡b weKí we‡iva-wb®úwËi AvIZvq Av‡e`b Ki‡Z cv‡ib|
AvMvgx cvV †_‡K BbkvAvjvn& cybivq g~j¨ ms‡hvRb Ki AvBb, 1991 wb‡q Av‡jvPbv
ïi“ n‡e|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
(f¨vU eZ©gv‡b ¸iæZ¡c~Y©
GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸iæZ¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
ivL‡Z cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
f¨vU
cvV
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cwi‡kva
Avgv‡`i †`‡k eZ©gv‡b A‡bK
ai‡bi †mev we‡`k †_‡K Avg`vwb Kiv n‡”Q| †mev Avg`vwb GKUv we‡kl ai‡bi A_©‰bwZK
Kvh©µg| cY¨ Avg`vwbi g‡Zv †mev Avg`vwb ¯^”Q bq| A_©vr A‡bK mgq ‡mev KLb, wKfv‡e
Avg`vwb nq Zv †evaMg¨ nq bv| †hgb: Kbmvj‡UwÝ †mev cÖ`vb Kivi Rb¨ we‡`k †_‡K
KbmvjU¨v›U Av‡mb| Zuviv †mev cÖ`vb K‡i P‡j hvb| KbmvjU¨v›U KLb Av‡mb, KLb Zuviv
†mev cÖ`vb K‡ib Ges KLb †`kZ¨vM K‡ib, Zv f¨vU `߇ii bRi`vwi‡Z †Zgb GKUv _v‡K
bv| G mKj Kvi‡Y, †mev Avg`vwbi †¶‡Î f¨vU Av`v‡qi c×wZ GKUz wfbœ| g~j¨ ms‡hvRb
Ki AvBb, 1991 Gi aviv 6 Gi Dc-aviv (3) Gi `dv (N) †Z †mev Avg`vwbi †¶‡Î f¨vU
cwi‡kva msµvš— weavb wjwce× Av‡Q hv wb‡gœ wea„Z n‡jv|
‡mev Avg`vwb n‡j
Avg`vwbKviK f¨vU cwi‡kva Ki‡eb| Z‡e, Avg`vwbKvi‡Ki e¨vsK f¨vU Dr†m KZ©b Ki‡e|
†mevi g~j¨ cwi‡kva Ki‡Z n‡e e¨vs‡Ki gva¨‡g| ZvB, f¨vU cwi‡kva Ki‡Z n‡e hLb
AvswkK ev c~Y© g~j¨ cwi‡kva Kiv nq ZLb| A_©vr AvswkK g~j¨ cwi‡kva Kiv n‡j, ZLb
me©‡gvU †mevg~‡j¨i Ici f¨vU cwi‡kva K‡i w`‡Z n‡e| GLv‡b †mev cÖ`v‡bi cÖK…Z mgq
ev †mevi wecix‡Z PvjvbcÎ Bmy¨ Kivi mgq ¸i“Z¡c~Y© bq| A_©vr †mevcÖ`vbKvix ‡mev
cÖ`vb K‡i P‡j hv‡eb| AZ:ci hLb †mevi g~j¨ cwi‡kva Kiv n‡e, Zv hZ †`ix‡Z †nvK bv
‡Kb, ZLb D³ †mevi Ici cÖ‡hvR¨ f¨vU cwi‡kva Ki‡Z n‡e| †mevi wecix‡Z hLb e¨vs‡Ki gva¨‡g g~j¨ cwi‡kva
Kiv nq, ZLb e¨vsK †mevi g~j¨ we‡`‡k †mev cÖ`vbKvix‡K cvwV‡q †`‡e Ges cÖ‡hvR¨
f¨vU Dr†m Av`vq/KZ©b K‡i h_vwbq‡g miKvix †KvlvMv‡i †UªRvix Pvjv‡bi gva¨‡g Rgv
cÖ`vb Ki‡e| AvMvgx cv‡V Avgiv aviv-6 Gi Dc-aviv (4) wb‡q BbkvAvjvn&
Av‡jvPbv Ki‡ev|
cÖ‡kœvËi
cÖkœ: Uªv‡fj G‡RÝxi Ici
f¨vU cÖ‡hvR¨ n‡e wK-bv AbyMÖn K‡i Rvbv‡eb| (Avj‡d«W †PŠayix, GbwRIKgx©|)
DËi: Uªv‡fj G‡RÝxi Ici
Avgv‡`i †`‡k eZ©gv‡b f¨vU cÖ‡hvR¨ †bB| GmAviI bs-174-AvBb/2011/597-g~mK, ZvwiL:
09 Ryb, 2011 Gi †Uwej-4 Gi gva¨‡g Uªv‡fj G‡RÝxi Ici f¨vU Ae¨vnwZ †`qv Av‡Q|
D‡jL¨, B‡Zvc~‡e© Uªv‡fj G‡RÝxi Ici f¨vU cÖ‡hvR¨ wQj| MZ K‡qK eQi c~‡e© Uªv‡fj
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n‡jv, ÓUz¨i Acv‡iUi A_© Ggb †Kv‡bv e¨w³, cÖwZôvb ev ms¯’v whwb ev hvnviv,
evwYwR¨K wfwˇZ Aci †Kv‡bv e¨w³ ev cÖwZôv‡bi †`‡k ev we‡`‡k †h‡Kv‡bv ai‡bi ågY
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Ges ågYKv‡h© mnvqZvKvix (Uz¨i Acv‡iUi) Gi Ici f¨vU Av‡ivwcZ ‡bB| ZvB, Avcwb ev
Avcbvi cÖwZôvb hw` Giƒc †mev MÖnY K‡i, Zvn‡j f¨vU cwi‡kva Ki‡Z n‡e bv ev Giƒc
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GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
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f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
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AvB‡bi aviv-6 Av‡jvPbv KiwQ| MZ cv‡V Ges B‡Zvc~‡e©i K‡qKwU cv‡V Avgiv aviv-6 Gi
Dc-aviv (3) Av‡jvPbv K‡iwQ| D³ Dc-avivq Avgiv †`‡LwQ †h, ‡`‡k †mev cÖ`v‡bi †¶‡Î
Ges we‡`k †_‡K †mev Avg`vwbi †¶‡Î ‡Kvb& mg‡q Ges wK c×wZ‡Z f¨vU cwi‡kva
Ki‡Z nq| AvR Avgiv aviv-6 Gi Dc-aviv (4) wb‡q Av‡jvPbv Ki‡ev| GB Dc-avivi
gva¨‡g e¨emvqx (cvBKvix I LyPiv) ch©v‡qi f¨vU, Avg`vwb ch©v‡q AMÖxg cwi‡kv‡ai
weavb Kiv n‡q‡Q hv wb‡gœ Av‡jvwPZ n‡jv|
Dc-aviv (4): Avg`vwb ch©v‡q
Advance Trade VAT (ATV) Av`vq
Avgiv Rvwb, c‡Y¨i †¶‡Î f¨vU
Av`vq Kiv nq wZbwU ch©v‡q: (1) Avg`vwb ch©vq; (2) Drcv`b ch©vq; Ges (3) e¨emvqx
(cvBKix I LyPiv) ch©vq| 1996 mv‡j Avgv‡`i †`‡k gvÎ K‡qKwU c‡Y¨i Ici cÖ_‡g
e¨emvqx ch©v‡q f¨vU Av‡ivc Kiv nq| AZ:ci µ‡g µ‡g cÖwZ eQi Bnv m¤cÖmvwiZ Kiv n‡Z
_v‡K| 2004 mv‡j e¨emvqx ch©v‡q e¨vcKfv‡e f¨v‡Ui cwiwa m¤cÖmvwiZ Kiv nq| wKš‘
e¨emvqx ch©v‡q Avgv‡`i ‡`‡k mwVK cwigvY f¨vU Av`vq Kiv KwVb n‡q c‡o| KviY,
Avgv‡`i †`‡ki e¨emvqx ch©v‡q wnmvei¶Y e¨e¯’v ch©vß bq| ZvQvov, Avgv‡`i f¨vU
cÖkvm‡b h‡_ó Rbej †bB| ZvB, j¶ j¶ cvBKvix we‡µZv, LyPiv we‡µZv, †QvU †QvU
†`vKvb`vi, Kwgkb G‡R›U, wWw÷ªweDUi, wWjvi BZ¨vw`i wbKU †_‡K e¨emvqx ch©v‡qi
f¨vU Av`vq Kiv KwVb n‡q `uvovq| ZvQvov, mKj e¨emvqxi wbKU †_‡K mwVKfv‡e f¨vU
Av`vq bv Ki‡j evRv‡i Amg cÖwZ‡hvwMZvi m„wó nq| GgZ cwiw¯’wZ‡Z e¨emvqx‡`i mv‡_
Av‡jvPbµ‡g e¨emvqx ch©v‡qi f¨vU Avg`vwb ch©v‡q Av`vq K‡i †bqvi Rb¨ Avg`vwb
ch©v‡q Advance Trade VAT (ATV) Av`vq c×wZ cÖeZ©b Kiv nq| KviY, Avgv‡`i †`‡k AwaKvsk †fv³vcY¨ Avg`vwb Kiv nq|
D³ cY¨ Avg`vwbi ci wewµ Kiv n‡e| wewµ ch©v‡q e¨emvqx f¨vU Av`vq Ki‡Z n‡e| ZvB,
e¨emvqx ch©v‡q wbw`©ó cwigvY g~j¨ ms‡hvRb we‡ePbv K‡i D³ g~j¨ ms‡hvR‡bi Ici
e¨emvqx ch©v‡qi f¨vU Avg`vwb ch©v‡q Av`vq K‡i †bqvi c×wZ cÖeZ©b Kiv nq| hv
Avg`vwb ch©v‡q Advance Trade VAT (ATV) wn‡m‡e cwiwPZ|
Avg`vwb ch©v‡q Advance
Trade VAT (ATV) Av`vq Kiv nq ïaygvÎ evwYwR¨Kfv‡e Avg`vwbK…Z c‡Y¨i Ici| A_©vr †h
cY¨ Avg`vwbi ci wewµ Kiv n‡e †m c‡Y¨i †¶‡Î Avg`vwb ch©v‡q Advance Trade VAT
(ATV) Av`vq cÖeZ©b Kiv nq| GwUwf Av`vq msµvš— wbqgvejx GmAviI
bs-207-AvBb/2010/556-g~mK, ZvwiL: 10 Ryb, 2010 Ges RvZxq ivR¯^ †ev‡W©i mvaviY
Av‡`k bs-59/g~mK/2011, ZvwiL: 09 Ryb, 2011 G ewY©Z Av‡Q| www.vatbd.com I‡qemvB‡Ui Download VAT Content Gi
wmwiqvj 24 AbyMÖn K‡i ‡`Lv †h‡Z cv‡i| GLv‡b GwUwf welq we¯—vwiZfv‡e ewY©Z Av‡Q|
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cÖ‡kœvËi
cÖkœ: GKwU
cÖwZôvb †Rbv‡iUi fvov wb‡q we`y¨r Drcv`b Ki‡e| †Rbv‡iU‡ii gvwjK †Rbv‡iUi fvov
MÖnYKvix cÖwZôv‡bi A½‡b ‡Rbv‡iUi wb‡q Avm‡e| †Rbv‡iU‡ii gvwjK we`y¨‡Zi wej Ges
f¨vU fvov MÖnYKvixi wbKU †_‡K MÖnY Ki‡e| cÖkœ n‡jv we`y¨r MÖnxZv we`y¨r we‡ji
wecix‡Z cÖ`Ë f¨vU †iqvZ wb‡Z cvi‡e wK-bv|
DËi: we`y¨r wej cwi‡kvaKvix we`y¨r we‡ji mv‡_ f¨vU
cwi‡kva Ki‡e| GB f¨vU wZwb †iqvZ wb‡Z cvi‡eb| Z‡e, 100 fvM †iqvZ wb‡Z cvi‡eb
bv| g~j¨ ms‡hvRb Ki wewagvjv, 1991 Gi wewa-19 Abymv‡i we`y¨r Gi Dci cwi‡kvwaZ
f¨vU 80% †iqvZ †bqv hvq| ZvB, wZwb 80% f¨vU †iqvZ wb‡Z cvi‡eb| we`y¨r
mieivn`vZv †Kv‡bv †iqvZ wb‡Z cvi‡eb bv| KviY, we`y¨r n‡jv msK~wPZ wfwËg~‡j¨i
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Gi Dc-aviv-(1) Gi `dv-(R) Abymv‡i msK‚wPZ wfwËg~‡j¨i †mev whwb cÖ`vb K‡ib wZwb
†iqvZ cvb bv| msK~wPZ wfwËg~‡j¨i ‡mev whwb µq Ki‡eb wZwb †iqvZ cv‡eb, hw` wZwb
†iqvZ MÖn‡Yi Ab¨vb¨ weavbvejx cwicvjb K‡i _v‡Kb| ZvB, Av‡jvP¨ †¶‡Î we`y¨r †µZv
†iqvZ wb‡Z cvi‡eb|
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GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
ivL‡Z cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
ms‡hvRb Ki Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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AvB‡bi aviv-6 Av‡jvPbv KiwQ| MZ cv‡V aviv-6 Gi Dc-aviv (4) Av‡jvPbv K‡iwQ| D³ Dc-avivq
Avgiv Avg`vwb ch©v‡q Advance Trade VAT (ATV) Av`vq Kivi c×wZ Av‡jvPbv K‡iwQ|
AvR Avgiv Dc-aviv (4K) wb‡q Av‡jvPbv Ki‡ev| GB Dc-avivi gva¨‡g f¨vU I m¤ú~iK ïé
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Dc-aviv (4K): ÷¨v¤ú (Stamp)
I e¨vÛ‡ivj (Banderol) e¨env‡ii weavb
÷¨v¤ú I e¨vÛ‡ivj Gi e¨envi
f¨vU Av`vq wbwðZ Kivi Rb¨ GKwU c×wZ| c„w_exi A‡bK †`‡ki f¨vU e¨e¯’vq ‡Kv‡bv
†Kv‡bv AvB‡U‡g GB c×wZ Pvjy Av‡Q| Avgv‡`i †`‡k 5 (cuvP)wU AvB‡U‡gi Ici ÷¨v¤ú I
e¨vÛ‡ivj e¨envi c×wZ Pvjy Av‡Q| AvB‡Ug¸‡jv n‡jv: (1) wmMv‡iU; (2) wewo; (3)
†Kvgj cvbxq (Soft Drinks); (4) wgbv‡ij IqvUvi Ges (5) Uq‡jU mvevb| evsjv‡`k
wmwKDwiwU wcÖw›Us †cÖm, RvZxq ivR¯^ †ev‡W©i wb‡`©kbv †gvZv‡eK ÷¨v¤ú I e¨vÛ‡ivj
Qvwc‡q cÖ¯‘Z K‡i| ÷¨v¤ú I e¨vÛ‡iv‡ji e¨enviKvixMY ¯’vbxq f¨vU Awd‡mi gva¨‡g
wiKzBwRkb w`‡q wmwKDwiwU wcÖw›Us †cÖm †_‡K ÷¨v¤ú I e¨vÛ‡ivj wb‡q hvb| Zviv cY¨
Drcv`b¯’j †_‡K mieivn †`qvi c~‡e© c‡Y¨i Mv‡q ev avi‡K ev †gvo‡K ÷¨v¤ú ev
e¨vÛ‡ivj Gu‡U †`b| †h msL¨K ÷¨v¤ú ev e¨vÛ‡ivj e¨envi Kiv nq, †m wn‡m‡e f¨vU Ges
m¤ú~iK ïé cwi‡kva Kiv nq| Z‡e, wewoi †¶‡Î e¨vÛ‡ivj e¨env‡ii c×wZ GKUz Avjv`v|
wewoi e¨vÛ‡ivj †cv÷ Awd‡mi gva¨‡g mviv‡`‡k ‡cÖiY Kiv nq| wewo Drcv`KMY miKvix
†UªRvix‡Z A_© Rgv cÖ`vb K‡i wewoi e¨vÛ‡ivj µq K‡ib| A_©vr wewoi e¨vÛ‡ivj µq
Kivi mgq Zviv miKvix ivR¯^ (f¨vU I m¤ú~iK ïé) cwi‡kva K‡i †`b| Gici Zviv wewoi
c¨v‡K‡U D³ e¨vÛ‡ivj Gu‡U wewo evRviRvZ K‡ib| A_©vr †Kv‡bv c¨v‡K‡U e¨vÛ‡ivj
AuvUv _vK‡j eySv hv‡e †h, GB wewoi c¨v‡K‡Ui wecix‡Z miKvi ivR¯^ †c‡q‡Q|
e¨vÛ‡ivj AuvUv bv _vK‡j AvBbvbyM e¨e¯’v MÖnY Ki‡Z n‡e|
wewo e¨ZxZ Ab¨ 4 (Pvi)wU
AvB‡U‡gi †ejvq c×wZ GKUz wfbœZi| wewoi †¶‡Î e¨vÛ‡ivj wKb‡jB miKvi ivR¯^ †c‡q
hvq| wKš‘ Ab¨ 4 wU AvB‡U‡g ÷¨v¤ú ev e¨vÛ‡ivj webvg~‡j¨ mieivn †`qv nq| D³
cY¨mg~‡ni Drcv`bKvixMY c‡Y¨i Mv‡q ev avi‡K ev †gvo‡K ÷¨v¤ú ev e¨vÛ‡ivj e¨env‡ii
wnmve iv‡Lb| †h cwigvY ÷¨v¤ú/e¨vÛ‡ivj Zviv e¨envi K‡ib, †m cwigvY cY¨ Lvjvm Kiv
n‡q‡Q| †m wn‡m‡e cÖ‡hvR¨ f¨vU Ges m¤ú~iK ïé Zviv miKvix †KvlvMv‡i cwi‡kva K‡ib|
evRv‡i hw` ÷¨v¤ú/e¨vÛ‡ivj Qvov D³ cY¨ cvIqv hvq Zvn‡j eySv hv‡e †h, D³ c‡Y¨i
Ici miKvix ivR¯^ cwi‡kva Kiv nqwb| AvBb †gvZv‡eK cÖ‡qvRbxq e¨e¯’v MÖnY Ki‡Z
n‡e| Av‡iv K‡qKwU †m±‡i Drcv`bKvixMY ÷¨v¤ú/e¨vÛ‡ivj e¨venvi Kivi Rb¨ c×wZ
wba©vi‡Yi Aby‡iva K‡i hv‡”Qb| mvaviYZ: GK ev K‡qKRb Drcv`bKvixi hw` AwaKvsk
gv‡K©U †kqvi _v‡K, Zvn‡j D³ AvB‡U‡gi Ici ÷¨v¤ú/e¨vÛ‡ivj cÖeZ©b Ki‡Z Drcv`KMY
AvMÖnx nb| KviY, †Qv‡Uv †Qv‡Uv Drcv`KMY ivR¯^ cwinvi Kivi Kvi‡Y eo eo Drcv`KMY
evRv‡i Amg cÖwZ‡hvwMZvi m¤§ywLb nb| AvMvgx cv‡V BbkvAvjvn Dc-aviv (4KK) wb‡q
Av‡jvPbv Kiv n‡e|
cÖ‡kœvËi
cÖkœ: GKwU cY¨ Drcv`b Ki‡Z
30 wU AvB‡Ug `iKvi| cY¨wU mieivn Kivi ci 1 eQ‡ii Iqvivw›U †`qv nq| GB GK eQ‡ii
g‡a¨ 4 wU AvB‡Ug bó n‡q ‡M‡Q| D³ 4wU AvB‡Ug webvg~‡j¨ cÖwZ¯’vcb Kiv n‡e| GB
AvB‡Ug ¸‡jvi Ici f¨vU w`‡Z n‡e wK?
DËi: Avgv‡`i f¨vU e¨e¯’vq
Iqvivw›U cÖwZ¯’vcb wel‡q †Kv‡bv weavb †bB| ZvB, G‡¶‡Î D³ 4wU AvB‡U‡gi Ici f¨vU
cwi‡kva Ki‡Z n‡e| AvB‡Ug¸‡jvi mieivnKvix (we‡µZv) h_vwbq‡g f¨vU cwi‡kva K‡i
AvB‡Ug¸‡jv mieivn Ki‡eb| Avgv‡`i f¨vU e¨e¯’vq webvg~‡j¨ mieivn f¨vU‡hvM¨,
wMd&U AvB‡Ug f¨vU‡hvM¨| ZvB, Iqvivw›U cÖwZ¯’vcbI f¨vU‡hvM¨| Z‡e, G‡¶‡Î Dr†m
KZ©b n‡e bv| KviY, Gi Rb¨ †Kv‡bv Avjv`v wej cÖ`vb Kiv n‡e bv| GB AvB‡Ug¸‡jv
†µZvi †Kv‡bv wnmv‡ei g‡a¨ Aš—f©~³ n‡e bv| wKš‘ we‡µZvi c¶ †_‡K Bnv GKwU mieivn|
ZvB, G¸‡jvi Ici cÖ‡hvR¨ f¨vU h_vwbq‡g cwi‡kva Ki‡Z n‡e|
cÖkœ: ‡Kv‡bv cÖwZôv‡bi Mvoxi exgv Kiv n‡q‡Q| exgvi wcÖwgqv‡gi Ici f¨vU cwi‡kva Kiv n‡q‡Q| GB f¨vU †iqvZ cvIqv hv‡e wK-bv †m wel‡q gZvgZ w`b|
DËi: Mvoxi exgvi Ici †h f¨vU cwi‡kva Kiv n‡q‡Q Zv †iqvZ cvIqv hv‡e bv| KviY n‡jv, Mvox DcKiY bq| g~j¨ ms‡hvRb Ki AvB‡bi aviv-2 Gi `dv (M) (A) Abymv‡i hvbevnb DcKiY bq| DcKi‡Yi Ici cwi‡kvwaZ f¨vU †iqvZ cvIqv hvq| †h‡nZz hvbevnb DcKiY bq, †m‡nZz hvbevn‡bi exgvi Dci cwi‡kvwaZ f¨vU †iqvZ cvIqv hv‡e bv| ZvQvov, g~j¨ ms‡hvRb Ki AvB‡bi aviv-9 Gi Dc-aviv (1) Gi `dv (O) †Z D‡jL Av‡Q †h, hvbevn‡bi Ici cwi‡kvwaZ f¨vU †iqvZ cvIqv hv‡e bv| ZvB, Mvoxi exgv Ki‡j D³ exgvi Ici cwi‡kvwaZ f¨vU †iqvZ cvIqv hv‡e bv| cÖm½Z D‡jL¨ †h, Drcv`‡b e¨eün KuvPvgvj hw` Mvox‡Z K‡i cwienb Kivi Rb¨ exgv Kiv nq, Zvn‡j Giƒc exgvi Ici cwi‡kvwaZ f¨vU †iqvZ cvIqv hv‡e| KviY, KuvPvgvj n‡jv DcKiY| DcKi‡Yi Ici cwi‡kvwaZ f¨vU †iqvZ‡hvM¨|
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GKwU welq| cÖ‡Z¨KUv gvby‡li f¨vU wel‡q mvaviY aviYv _vKv evÃbxq| hviv
wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
ivL‡Z cv‡i| GB Kjv‡gi gva¨‡g f¨vU wel‡q cvVK‡`i bvbvwea cÖ‡kœi Reve †`qv n‡e|
f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
cvwV‡q w`b| GB Kjv‡g cvV`vb Ges cÖ‡kœi Reve †`‡eb RvZxq ivR¯^ †ev‡W©i g~j¨
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AvB‡bi aviv-6 Av‡jvPbv KiwQ| MZ cv‡V aviv-6 Gi Dc-aviv (4K) Av‡jvPbv K‡iwQ| D³
Dc-avivq f¨vU Av`v‡qi Rb¨ ÷¨v¤ú I e¨vÛ‡ivj e¨env‡ii c×wZ m¤ú‡K© Avgiv AeMZ
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Dc-avivi gva¨‡g Dr†m f¨vU KZ©‡bi weavb Kiv n‡q‡Q|
Dc-aviv (4KK): Dr†m f¨vU
KZ©‡bi weavb
GB Dc-avivi gva¨‡g weavb
Kiv n‡q‡Q †h, †Kv‡bv †mevi Ici cÖ‡hvR¨ f¨vU †mev MÖnYKvix KZ©„K Dr†m Av`vq Kiv
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Rgv cÖ`vb Ki‡eb| Gfv‡e Dr†m f¨vU Av`vq Kivi wbqg Kivi KviY n‡jv, A‡bK †mev
cÖ`vbKvix f¨vU cÖ`v‡bi cÖ‡qvRb _vKvi ciI f¨vU cÖ`vb K‡i bv| Zviv f¨vU PvjvbcÎ
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†¶‡Î f¨vU Dr†m KZ©b Kivi weavb Kiv nq| Gi d‡j, Aš—Zc‡¶ †h mKj †mev Dr†m
KZ©bKvixi wbKU cÖ`vb Kiv nq, †m mKj †mev †_‡K miKvi h_vh_ cwigvY f¨vU cvq| Dr†m
f¨vU KZ©‡bi Rb¨ RvZxq ivR¯^ †evW© wewa cÖYqb K‡i‡Q| g~j¨ ms‡hvRb Ki wewagvjvi
wewa-18K, 18L, 18M Ges 18O Dr†m f¨vU KZ©b wel‡q cÖYxZ|
Dc-aviv (4KKK): Dr†m f¨vU
KZ©‡bi Rb¨ ‡mevi ZvwjKv wba©viY
Dc-aviv (4KKK) †Z weavb Kiv
n‡q‡Q †h, f¨vU Dr†m KZ©b Kivi Rb¨ RvZxq ivR¯^ †evW© Av‡`k Rvwii gva¨‡g †mevi
ZvwjKv wba©viY Ki‡Z cvi‡e| GB Dc-avivi weavbe‡j RvZxq ivR¯^ †evW© `ywU Av‡`‡ki
gva¨‡g 35wU †mevi †¶‡Î Dr†m f¨vU KZ©‡bi weavb K‡i‡Q| Av‡`k `ywU n‡jv: mvaviY Av‡`k bs-63/g~mK/2011
ZvwiL: 29 Ryb, 2011 Ges 6/g~mK/2011 ZvwiL: 7 AvM÷, 2011| †h 35wU †mevi †¶‡Î
Drmg~‡j f¨vU KZ©b Ki‡Z n‡e Zv www.vatbd.com I‡qemvB‡Ui wmwiqvj bs 11-†Z Avc‡jvW
Kiv Av‡Q| AbyMÖn K‡i †`Lv ‡h‡Z cv‡i| D‡jL¨ †h, D³ 35wU †mev MÖn‡Yi †¶‡Î †mev
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cÖ`vbKvix f¨vU PvjvbcÎ cÖ`vb Ki“K ev bv Ki“K; †mev cÖ`vbKvix f¨vU cwi‡kva K‡i
†mev cÖ`vb Ki“K Avi f¨vU cwi‡kva bv K‡i †mev cÖ`vb Ki“K; †mev cÖ`vbKvix †UªRvix
Pvjvb `vwLj Ki“K ev bv Ki“K; ev Ab¨ †h †Kv‡bv cwiw¯’wZB †nvK bv †K‡bv, †mev
MÖnxZv KZ©„K f¨vU Dr†m KZ©b Ki‡Z n‡e| Z‡e, GLv‡b GKwU welq D‡jL Kiv cÖ‡qvRb
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AvMvgx cv‡V Avgiv aviv-6 Gi Dc-aviv (4L) Ges (4M) wb‡q BbkvAvjvn& Av‡jvPbv
Ki‡ev|
cÖ‡kœvËi
cÖkœ: Õg~mK-11Õ Pvjv‡b 100wU
AvB‡Ug wjL‡Z n‡e| 4 cvZv cÖ‡qvRb nq| Pvi cvZvq 4 wU wmwiqvj bs Av‡Q| G Ae¯’vq
wKfv‡e f¨vU Pvjvb Bmy¨ Ki‡Z n‡e|
DËi: f¨vU e¨e¯’vq wnmvecÎ
Ggbfv‡e msi¶Y Ki‡Z n‡e †hb Dnv mn‡R wbix¶v Kiv hvq| AvB‡b ev wewa‡Z ev Av‡`‡k
A‡bK mgq mKj †Qv‡Uv-Lv‡Uv welq we¯—vwiZfv‡e wea„Z _v‡K bv| Giƒc‡¶‡Î f¨vU
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GKwU bxwZgvjv n‡jv, f¨vU Pvjvbc‡Îi µwgK Abyhvqx PvjvbcÎ Bmy¨ Ki‡Z n‡e| A_©vr
wmwiqvj †eªK Kiv hv‡e bv| GKwU Pvjvb GK cvZvi nq| GK cvZvi g‡a¨ mvaviYZ:
10/15wU AvB‡Ug †jLv hvq| hw` Ggb nq †h, GKwU mieiv‡ni †ejvq 100wU AvB‡U‡gi bvg
wjL‡Z n‡e, †m‡¶‡Î GKvwaK Pvjvb Bmy¨ Kiv †h‡Z cv‡i| GK cvZvq †h KqwU AvB‡Ug †jLv
hvq, †m KqwU AvB‡Ug wj‡L GKwU Pvjvb mgvß Kiv †h‡Z cv‡i| Zvn‡j GKmv‡_ GKvwaK
Pvjvb Bmy¨ n‡e wKš‘ Pvjv‡bi wmwiqvj †eªK n‡e bv|
f¨vU wel‡q Av‡iv Rvb‡Z www.vatbd.com I‡qemvBU †`Lyb
mnR fvlvq f¨vU
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wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
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f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq cvwV‡q
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Abywefv‡Mi cÖ_g mwPe W. †gv: Avãyi iDd|)
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AvB‡bi aviv-6 Av‡jvPbv KiwQ| MZ cv‡V aviv-6 Gi Dc-aviv (4KK) Ges (4KKK)
Av‡jvPbv K‡iwQ| D³ Dc-avivq Avgiv Dr†m f¨vU KZ©‡bi weavb wb‡q Av‡jvPbv
K‡iwQ| AvR Avgiv Dc-aviv (4L), (4M) Ges
(4N) wb‡q Av‡jvPbv Ki‡ev| GB Dc-avivmg~‡n Dr†m f¨vU KZ©b msµvš— mswkó welqvw`
wea„Z n‡q‡Q|
Dc-aviv (4L): Dr†m f¨vU
KZ©‡bi cÖZ¨qbcÎ cÖ`vb
GB Dc-avivi gva¨‡g weavb
Kiv n‡q‡Q †h, Dr†m f¨vU KZ©‡bi ci KZ©bKvix †mev cÖ`vbKvix‡K wewa Øviv wba©vwiZ
c×wZ‡Z GKwU cÖZ¨qbcÎ cÖ`vb Ki‡eb| cÖZ¨qbc‡Î KwZcq Z_¨ D‡jL _vK‡e| †hgb: f¨vU
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Kwgkb, Av`vq ev KZ©bK…Z f¨vU Gi cwigvY Ges cÖ‡qvRbxq Ab¨ †Kv‡bv Z_¨| GB
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Aaxb wmwiqvj bs-12 †Z D³ dig Avc‡jvW Kiv Av‡Q| AbyMÖn K‡i †`Lyb|
Dc-aviv (4M): wbewÜZ e¨w³
KZ…©K †UÛv‡i AskMÖnY
Dc-aviv (4L)-†Z weavb Kiv
n‡q‡Q †h, f¨v‡Ui AvIZvq wbewÜZ e¨w³ e¨ZxZ Ab¨ †KD †UÛv‡i AskMÖnY Ki‡Z cvi‡e bv|
wbewÜZ e¨w³ e¨ZxZ Ab¨ KvD‡K Kvh©v‡`k cÖ`vb Kiv hv‡e bv| GB weavbwU A‡bK mgq
cwicvwjZ nq bv| `ic‡Îi k‡Z© D‡jL Ki‡Z n‡e †h, f¨v‡Ui AvIZvq wbewÜZ
e¨w³/cÖwZôvb e¨ZxZ †KD †UÛv‡i AskMÖnY Ki‡Z cvi‡e bv| †UÛvi WKz‡g›U-Gi mv‡_ f¨vU
wbeÜbc‡Îi mZ¨vwqZ d‡UvKwc `vwLj Ki‡Z n‡e| A‡b‡KB †UÛv‡i GB kZ©wU D‡jL K‡ib bv
hv AvB‡bi jsNb Ges Gi d‡j cieZx©‡Z mgm¨vi m„wó nq|
Dc-aviv (4N): msK~wPZ
wfwËg~‡j¨i †mevi †¶‡Î Dr
Dc-aviv (4N) †Z weavb Kiv
n‡q‡Q †h, msK~wPZ wfwËg~‡j¨i †mev MÖn‡Yi †¶‡Î msK~wPZ nv‡i f¨vU Dr†m KZ©b Ki‡Z
n‡e| D‡jL¨, eZ©gv‡b me©‡gvU 34wU †mevi Ici Dr†m f¨vU KZ©‡bi weavb Av‡Q| Zb¥‡a¨
17wU msK~wPZ wfwËg~‡j¨i †mev Ges 17wU ¯^vfvweK nv‡i (15%) f¨vU cÖ‡hvR¨ ‡mev|
msK~wPZ wfwËg~‡j¨i †mevi †¶‡Î msK~wPZ nv‡i f¨vU Dr†m KZ©b Ki‡Z n‡e| ¯^vfvweK
nv‡ii †mevi †¶‡Î 15% nv‡i f¨vU Dr†m KZ©b Ki‡Z n‡e| D³ 34wU †mevi ZvwjKv Ges
KZ©b‡hvM¨ f¨v‡Ui nvi www.vatbd.com I‡qemvB‡Ui
Download VAT Content Gi Aaxb wmwiqvj bs-11 †Z Avc‡jvW Kiv Av‡Q| AbyMÖn K‡i
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cÖ‡kœvËi
cÖkœ: †kv-i“g †_‡K
dvwY©Pvi µq K‡i Awd‡m mieivn †`qv n‡q‡Q| G‡¶‡Î KZ nv‡i f¨vU Dr†m KZ©b Ki‡Z n‡e?
DËi: Avgv‡`i †`‡ki f¨vU e¨e¯’vq dvwY©Pvi GKwU †mev
wn‡m‡e we‡ewPZ| dvwY©Pv‡ii Ici Drcv`b ch©v‡q A_©vr d¨v±ix‡Z f¨v‡Ui nvi 6% Ges
†kv-i“‡g f¨v‡Ui nvi 3%| Z‡e, †kv-i“‡g 3% f¨vU cwi‡kva Ki‡Z n‡j, Drcv`b ch©v‡q
6% f¨vU cwi‡kva Kiv n‡q‡Q Zvi cÖgvY †`Lv‡Z n‡e| cÖgvY †`Lv‡Z bv cvi‡j, †kv-i“‡g
6%+3%=9% f¨vU cwi‡kva Ki‡Z n‡e| whwb †Kv‡bv cY¨ ev †mev µq K‡i †Kv‡bv Dr†m
KZ©bKvix `ßi ev cÖwZôv‡b mieivn †`b wZwb Avgv‡`i †`‡ki f¨vU e¨e¯’vq Õ†hvMvb`viÕ
wn‡m‡e we‡ewPZ| Õ†hvMvb`viÕ †mevi Ici f¨v‡Ui nvi 4%| dvwY©Pvi wK‡b whwb mieivn
†`b wZwb Õ†hvMvb`viÕ wn‡m‡e we‡ewPZ n‡eb weavq Zvi wej †_‡K 4% f¨vU Dr†m KZ©b
Ki‡Z n‡e| Z‡e, Zv‡K µq¯’‡j A_©vr d¨v±ix‡Z ev †kv-i“‡g cÖ‡hvR¨ f¨vU cwi‡kv‡ai
cÖgvY †`Lv‡Z n‡e| Zvi Õ‡hvMvb`viÕ (procurement provider) wnmv‡e f¨vU †iwR‡÷ªkb
_vK‡Z n‡e| cÖgvY †`Lv‡Z bv cvi‡j D³ f¨vUI Dr†m KZ©b Ki‡Z n‡e| Z‡e, hw`
†kv-i“‡gi wVKvbv †_‡K ev d¨v±ixi wVKvbv †_‡K †UÛv‡i AskMªnY Kiv nq, Zvn‡j GB
mieivn Õ†hvMvb`viÕ wnmv‡e we‡ewPZ n‡e bv| d¨v±ixi wVKvbvq †UÛv‡i AskMÖnY Ki‡j
6% f¨vU Dr†m KZ©b Ki‡Z n‡e| Avi †kv-i“‡gi wVKvbvq †UÛv‡i AskMÖnY Ki‡j d¨v±ix‡Z
6% f¨vU cwi‡kva mv‡c‡¶ 3% f¨vU Dr†m KZ©b Ki‡Z n‡e|
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wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
Acwinvh©| GB KjvgwU wbqwgZ cvV Ki‡j †h†Kv‡bv e¨w³ f¨vU wel‡q cwi”Qbœ aviYv
cv‡eb| f¨vU-`vZv‡`i f¨vU m¤ú‡K© cÖ‡qvRbxq Ávb `ybx©wZ cÖwZ‡iv‡a ¸i“Z¡c~Y©
f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
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f¨vU wel‡q Avcbvi †Kv‡bv cÖkœ _vK‡j Zv wj‡L roufcus@yahoo.com B-‡gBj wVKvbvq
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AvB‡bi aviv-6 Av‡jvPbv KiwQ| MZ cv‡V aviv-6 Gi Dc-aviv (4L), (4M) I (4N) wb‡q
Av‡jvPbv K‡iwQ| AvR Avgiv Dc-aviv (4O), (4P) Ges (4Q) wb‡q Av‡jvPbv Ki‡ev| GB
Dc-avivmg~‡nI Dr†m f¨vU KZ©b msµvš—
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Dc-aviv (4O): mieivnKvix
Ges Dr†m KZ©bKvixi †hŠ_ `vwqZ¡
GB Dc-avivi gva¨‡g weavb
Kiv n‡q‡Q †h, cY¨ ev †mev mieivnKvix Ges Dr‡m f¨vU KZ©‡bi `vwqZ¡cÖvß cÖwZôvb
Dr‡m f¨vU KZ©‡bi Rb¨ †hŠ_fv‡e `vqx _vK‡eb| GLv‡b †hŠ_ `vwqZ¡ cÖ`vb Kivi KviY
n‡jv, A‡bK mgq Dr‡m f¨vU KZ©‡bi `vwqZ¡cÖvß e¨w³ ev cÖwZôvb fzjµ‡g Dr†m f¨vU
KZ©b K‡ib bv wKš‘ cY¨ ev †mev mieivnKvix welqwU Rvbv _v‡K m‡Ë¡I cY¨ ev †mev
MÖnYKvix‡K Zv AewnZ K‡ib bv| G R‡b¨ Dfq‡K †hŠ_fv‡e `vqx Kiv n‡q‡Q| †hŠ_fv‡e
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Dc-aviv (4P): Dr‡m AvswkK
KZ©‡bi ci Aewkó f¨vU cÖ`vb
Dc-aviv (4P)-†Z weavb Kiv
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†M‡Q| GB weavbwUi eZ©gv‡b Avi cÖ‡qvRb †bB| Avgiv Rvwb, 2010-11 A_© eQ‡ii ev‡R‡U
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n‡qwQj| ZLb GB weavbwUi cÖ‡qvRb wQj| A_©vr Dr‡m 3% f¨vU KZ©b Kivi ci Aewkó f¨vU
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eZ©gv‡b Dr†m f¨vU KZ©b Ges h_vmg‡q miKvix †KvlvMv‡i Rgv †`qvi wel‡q h‡_ó
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DËi: eZ©gv‡b †h wewa-weavb Av‡Q, Zv‡Z Pzw³wfwËK
Drcv`‡Ki A½b nÕ‡Z c‡Y¨i ¯^Z¡vwaKvix Zvi cY¨ †Wwjfvix cÖ`vb Ki‡Z cvi‡eb bv|
Pzw³wfwËK Drcv`K cY¨ Drcv`‡bi ci Õg~mK-11Õ Pvjv‡bi gva¨‡g cY¨ g~j ¯^Z¡vwaKvixi
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wb‡RB D³ c‡Y¨i Drcv`K| eZ©gv‡b Pzw³wfwËK Drcv`‡Ki A½b †_‡K cY¨ †Wwjfvix †`qvi
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f~wgKv cvjb Ki‡Z cv‡i Ges cwicvwjZ (Compliant) f¨vU e¨e¯’v cÖeZ©‡b we‡kl Ae`vb
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PÆMÖvg Kv÷g nvD‡mi gva¨‡g| PÆMÖvg Kv÷g nvD‡mi Af¨š—‡i †mvbvjx e¨vs‡Ki kvLv
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Rgv K‡i iv‡Lb| hLb A_© cwi‡kva Kivi cÖ‡qvRb nq, ZLb GB G¨vKvD‡›U Zvi wnmve †_‡K
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Drcv`b, e¨emv I †mevcÖ`v‡bi
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wkí-KviLvbv A_ev e¨emv-evwY‡R¨i mv‡_ RwoZ, Zv‡`i f¨vU wel‡q ¯úó aviYv _vKv
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AvB‡bi AvIZvq wZbwU Ki Av`vq Kiv nq| g~j¨ ms‡hvRb Ki AvB‡bi AvIZvq g~jZ: Av`vq
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Avgv‡`i †`‡k †h cwigvY UvY©Ifvi Ki Av`vq Kiv nq Zv hrmvgvb¨| Avgv‡`i †`‡k
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GKwU Ki g~j¨ ms‡hvRb Ki AvB‡bi AvIZvq Av`vq Kiv nq, Zv n‡jv m¤ú~iK ïé| m¤ú~iK
ïé Avg`vwb I Drcv`b ch©v‡q Av`vq Kiv nq| e¨emvqx ch©v‡q m¤ú~iK ïé Av‡ivwcZ †bB|
Avg`vwb ch©v‡q Ges Drcv`b ch©v‡q m¤ú~iK ïé Av‡iv‡ci Rb¨ `yÕwU ZvwjKv i‡q‡Q|
g~j¨ ms‡hvRb Ki AvB‡bi Z…Zxq Zdwm‡j DwjwLZ cY¨mg~‡ni Ici Avg`vwb ch©v‡q m¤ú~iK
ïé Av‡ivwcZ Av‡Q| Z‡e, D³ Zdwm‡ji K‡qKwU wk‡ivbvgv msL¨vi wecix‡Z DwjwLZ H. S.
Code Gi AvIZvaxb c‡Y¨i †¶‡Î Avg`vwb ch©v‡q m¤ú~iK ï‡éi nvi k~Y¨| D³
wk‡ivbvgvmg~n n‡jv: 04.02, 27.11 Ges 72.09| Drcv`b ch©v‡q †Kvb& †Kvb&
c‡Y¨i Ici m¤ú~iK ïé Av‡ivwcZ Av‡Q Zv GmAviI bs-177-AvBb-/2011/600-g~mK| ZvwiL:
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Dc-aviv (1): m¤ú~iK ïé
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(Unnecessary Goods), mvgvwRKfv‡e Abwf‡cÖZ cY¨ (Socailly Undesirable Goods) Ges
Ab¨vb¨ cY¨ (Other Goods)| g~j¨ ms‡hvRb Ki AvB‡bi Z…Zxq Zdwm‡ji gva¨‡g Ges
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Ici m¤ú~iK ïé Av‡ivc Kiv n‡q‡Q Zv D³ K¨vUvMixmg~‡ni AvIZvq co‡e| AvMvgx cv‡V
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cÖ‡kœvËi
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KZ©‡bi `vwqZ¡cÖvß `߇i D³ cY¨ mieivn cÖ`vb K‡i, Zvn‡j D³ mieiv‡ni Ici Dr
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Zv D‡jL Kiv nqwb| GLv‡b ¯§i‡Y ivLv cÖ‡qvRb †h, hw` †Kv‡bv Drcv`bKvix GKB A½‡b
f¨vU‡hvM¨ Ges f¨vUgy³ Dfq cÖKv‡ii cY¨ Drcv`b K‡i, Zvn‡j D³ cÖwZôvb‡K f¨vU‡hvM¨
Ges f¨vUgy³ Dfq cÖKvi c‡Y¨i Rb¨ f¨vU Pvjvb Bmy¨ Ki‡Z n‡e| f¨vU Pvjvb Bmy¨ K‡i
†Kv‡bv Drcv`bKvix cÖwZôvb cY¨ mieivn w`‡j D³ mieivn Õ‡hvMvb`viÕ wnmv‡e we‡ewPZ
n‡e bv Zv RvZxq ivR¯^ †ev‡W©i mvaviY Av‡`k bs-09/g~mK/2011 ZvwiL: 12 A‡±vei,
2011 Gi Aby‡PQ` bs-3(O) Gi †klvs‡k ewY©Z Av‡Q| Avevi, †Kv‡bv Drcv`bKvix cÖwZôvb
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wbqg-Kvbyb cvjb Ki‡Z nq bv| A_©vr Zvi f¨vU PvjvbcÎ Bmy¨ Kivi cÖ‡qvRb †bB| f¨vU
PvjvbcÎ Qvov wZwb hw` cY¨ mieivn K‡ib, Zvn‡j wZwb Dc‡iv³ Av‡`‡ki weavb †gvZv‡eK
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