Table Of ContentjftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 61] ubZ fnYyh] 'kqØokj] tuojh 5] 2018@ikS"k 15] 1939
No. 61] NEW DELHI, FRIDAY, JANUARY 5, 2018/PAUSHA 15, 1939
Lkkekftd U;k; vkSj vf/kdkfjrk ea=ky;
¼fnO;kaxtu l'kfDrdj.k foHkkx½
vf/klwpuk
ubZ fnYyh] 4 tuojh] 2018
dk-vk- 76¼v½-—tcfd fnO;kxa tu l“kfDrdj.k foHkkx] Lkkekftd U;k; vkSj vf/kdkfjrk ea=ky; u s fofHkUu fu/kkfZjr
fnO;kxa rkvk sa d s izek.ku d s fy, eYw ;kda u ,o a izfØ;k gsrq fn“kk&funsZ“k l>q ku s d s fy, lfpo] fnO;kxa tu l“kfDrdj.k foHkkx
dh v/;{krk e sa rkjh[k 8 tqykb]Z 2015 d s vkns“k ¼vuqca/k&I½ }kjk ,d fo“k’skK lfefr xfBr dh xbZ Fkh(
vkSj tcfd fo“k’skK lfefr u s 10 uoEcj] 2015 dk s cSBd dh vkSj ;g fu.kZ; fy;k dh fuEufyf[kr Jfs.k;k sa e sa 8 mi
lfefr;k a LFkkfir dh tk,%a
¼i½ xfrfo’k;d fnO;kxa rk (
¼ii½ –f’V ckf/krk(
¼iii½ Jo.k ckf/krk (
¼iv½ fpjdkfyd rfa=dk n“kk,(a
¼v½ jDr lca èa kh fodkjk sa l s çHkkfor O;fDr(
¼vi½ fodkl lca èa kh fodkj(
¼vii½ ekufld :X.krk( vkSj
¼viii½ cgq fnO;kxa rk (
vkSj tcfd fnO;kxa tu l“kfDrdj.k foHkkx }kjk mDr 8 mi&lfefr;k a rkjh[k 21 flrEcj] 2016] 3 vDrcw j] 2016
vkSj 23 tuojh] 2017 d s vkn“s kk sa }kjk LFkkfir dh xbZ FkhA
vkSj tcfd mDr mi&lfefr;k a u s foLr`r fopkj&foe“kZ d s ckn viuh fjikVs asZ izLrqr dh vkSj bu fjikVs ksaZ dk s lfpo]
fnO;kxa tu l“kfDrdj.k foHkkx dh v/;{krk e sa fo“k’skK lfefr }kjk tk¡p dh xbZ(
96 GI/2018 (1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
vkSj tcfd fo“k’skK lfefr u s ukVs fd;k fd LokLF; ,o a ifjokj dY;k.k ea=ky; fu/kkZfjr fnO;kxa rkvk sa d s izek.ku
gsrq eYw ;kda u vkSj izfØ;k ij fn“kk&funsZ“k vuq“kfalr djus d s fy, vfare :Ik l s vf/kd`r gS vkSj rn~uqlkj lHkh 8 mi
lfefr;k sa dh lefsdr fjikVs k sZa dk s vfare :Ik nus s d s fy, LokLF; ,o a ifjokj dY;k.k ea=ky; dk s Hkts h xbZ Fkh(
vkSj tcfd 8 mi lfefr;k sa }kjk izLrqr dh xbZ fjikVs ksZ a ij fopkj dju s d s fy, lfpo] LokLF; ,o a ifjokj dY;k.k
ea=ky; dh v/;{krk esa 11 vizSy] 2017 dk s ,d cSBd vk;kfstr dh xbZ Fkh vkSj rRi'pkr~ LokLF; ,o a ifjokj dY;k.k
ea=ky; u s viuh vuq'kalk, a 09 tuw ] 2017 dk s Hkts h Fkh(
vr% vc] dnsa zh; ljdkj] fnO;kxa tu vf/kdkj vf/kfu;e] 2016 dh /kkjk 56 ¼2016 dk 49½ }kjk iznÙk “kfDr;k sa dk
iz;kxs djr s gq,] vuqc/a k&II e sa micfa/kr LokLF; ,o a ifjokj dY;k.k ea=ky; dh vuq'kalkvk sa dk s fopkj dju s d s ckn O;fDr e sa
fofufnZ’V fnO;kxa rkvk sa dh lhek dk eYw ;kda u dju s d s mÌ's ; gsrq ,rn~}kjk fn'kk&funsZ“k vf/klfwpr djrh gS vFkkZr~%&
i- izefLr’d ?kkr] dq’B jkxs eqDr] ckSukiu] vEy vkØe.k ihfM+r vkSj cgqnq’ik’sk.k lfgr xfrfo’k;d fnO;kxa rk (
ii- v/a krk vkSj fuEu –f’V(
iii- cf/kj] vfHkokd~ vkSj Hkk’kk fnO;kxa rk (
iv- fof'k’V lh[k fnO;kxa rk lfgr ckfS)d fnO;kxa rk(
v- ekufld :X.krk (
vi- fpjdkfyd rfa=dk n“kk,(a
vii- ges kfsQfy;k] FkYs kflfe;k] flDdy dkfs“kdk jkxs ( vkSj
viii- cg q fnO;kxa rk(
2- vuqc/a k&II e sa fnO;kxa rk eYw ;kda u d s mÌ“s ; gsrq mDr fn'kk&funsZ“k] mu ckrk sa d s flok; vf/kØkar djr s g,q ] ftUg as ,sl s
vf/kØe.k l s iwoZ fd;k x;k gS ;k dju s dk ykis fd;k x;k gS] Hkkjr ljdkj] Lkkekftd U;k; vkSj vf/kdkfjrk ea=ky; rkjh[k
1 tuw ] 2001 dh vf/klpw uk la[;k 16&18@97&,uvkbZ I }kjk fofHkUu fnO;kxa rkvk sa d s eYw ;kda u vkSj izek.ku dh ifzØ;k d s
fy, fn'kk&funsZ“kk sa vkSj Hkkjr ljdkj] Lkkekftd U;k; vkSj vf/kdkfjrk ea=ky; dh 18 Qjojh] 2002 dh vf/klpw uk l[a ;k
16&18@97&,uvkb Z d s }kjk ekufld :X.krk d s eYw ;kda u ,o a fu/kkZj.k rFkk izek.ku dh izfØ;k gsrq fn“kk&funZs“kk sa dk
vf/kØe.k djxsa As
fVIi.k 1%& fnO;kxa tu vf/kdkj vf/kfu;e] 2016 dh /kkjk 57 ¼2016 dk 49½ d s fo’k; e]sa jkT; ljdkj sa ;k tk s Hkh ekeyk gk]s
l?a k jkT; iz“kklu izek.ku izkf/kdkfj;k sa d s :Ik eas vifs{kr vgdZ rk, a vkSj vuqHko j[ku s oky s O;fDr;k sa dk s ukefufnZ’V djxsa h] tk s
fnO;kxa rk izek.ki= tkjh dju s dk ?kVd gkxs k vkSj ,slk vf/kdkj {ks= Hkh vf/klfwpr djxsa h vkSj fuc/a ku ,o a “krsZ a ftld s v/khu
izek.ku izkf/kdj.k viu s izek.ku dk;ksZ a dk s fu’ikfnr djxsa As
fVIi.k 2%& LokLF; lsok egkfun“s kd] LokLF; ,o a ifjokj dY;k.k ea=ky;] Hkkjr ljdkj mu ekeyk sa fu.kZ; yus s d s fy,
vfare izkf/kdkjh gkxsa s ftue sa mDr fn“kk&funsZ“kk sa d s ckj s e sa ifjHkk’kkvk sa ;k oxhZd.kksZ a ;k eYw ;kda u izfØ;k d s :ikUrj.k l s lca fa/kr
ekeyk sa e sa dkbs Z fookn ;k lna gs mRiUu gksr s gSAa
vuqlwph
mikca/k I
Qk- la-&16&09@2014&MhMh&III
Hkkjr ljdkj
Lkkekftd U;k; vkSj vf/kdkfjrk ea=ky;
fnO;kaxtu l’kfDrdj.k foHkkx
¼MhMh&III vuqHkkx½
i;kZoj.k Hkou] lhthvk s d‚EIyDs l]
yk/s kh jkMs ] uà fnYyh
rkjh[k% 08 tqykbZ] 2015
vkns’k
fo’k;% fu%'kDrtu vf/kdkj fo/k;s d e sa ub Z ifjfyf{kr dh xb Z 12 ubZ fnO;kxa rkvk sa d s eYw ;kda u vkSj izek.ku d s fy,
fn“kk&funsZ“k rS;kj dju s gsrq lfefr dk xBuA
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
ekuuh; ea=h ¼Lkkekftd U;k; vkSj vf/kdkfjrk½ d s vuqekns u l s ;g fu.kZ; fy;k x;k gS fd fuEufyf[kr lajpuk d s
lkFk fu%'kDrtu vf/kdkj fo/k;s d] 2014 e sa 12 ub Z ifjfyf{kr dh xbZ fnO;kxa rkvk sa d s eYw ;kda u vkSj izek.ku d s fy,
fn“kk&funsZ“kk sa dk s vfare :i nus s gsrq fo“k’skK lfefr dk xBu dj sa %&
1. lfpo] v/;{k
fnO;kxa tu l’kfDrdj.k foHkkx] Hkkjr ljdkj
2. lfpo lnL;
LokLF; vkSj ifjokj dY;k.k ea=ky;] Hkkjr ljdkj
3. fun's kd lnL;
v‚y bfaM;k bfaLVVîVw v‚Q efSMdy lkb±fll]
uà fnYyh
4. egkfun's kd LokLF; lsok lnL;
LokLF; vkSj ifjokj dY;k.k ea=ky;
fuekZ.k Hkou] uà fnYyh
5. foHkkxk/;{k lnL;
U;wjkys ‚th]
lQnjtxa vLirky]
uà fnYyh
6. foHkkxk/;{k lnL;
eukfspfdRlk
M‚ jke eukgs j ykfsg;k vLirky]
uà fnYyh
7. foHkkxk/;{k lnL;
Ã,uVh
lQnjtxa vLirky
uà fnYyh
8. foHkkxk/;{k lnL;
ges kVs kys kts h
lQnjtxa vLirky
uà fnYyh
9. foHkkxk/;{k lnL;
us= foKku
M‚ jke eukgs j ykfsg;k vLirky
uà fnYyh
10. foHkkxk/;{k lnL;
f“k“kq fpfdRlk
lQnjtxa vLirky
uà fnYyh
11. foHkkxk/;{k lnL;
ih,evkj
lQnjtxa vLirky
uà fnYyh
12. fun's kd] lnL;
vyh ;oj txa u's kuy baLVhVîwV Q‚j fg;Çjx gSMhdSIM
eqca Ã
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
13. fun's kd lnL;
jk"Vªh; ekufld fodykxa laLFkku
eukfsodkluxj] fldna jkckn
14. fun's kd lnL;
cg q fu%’kDr O;fä;k sa d s l'kfädj.k d s fy, jk"Vªh; lLa Fkku] rfeyukM q
15. fun's kd lnL;
vkFkksZifsMdy fodykxa d s fy, jk"Vªh; laLFkku] dkys dkrk
16. fun's kd lnL;
u's kuy baLVhVîVw Q‚j fot+oyh gSMhdISM] mÙkjk[kMa
17. fun's kd lnL;
jk"Vªh; iquokZl çf'k{k.k vkSj vuqlèa kku laLFkku] dVd
18. fun's kd lnL;
i-a nhun;ky mikè;k; baLVhVîVw Q‚j fQftdy gMS hdSIM] uà fnYyh
19. lfpo] lnL;
Hkkjrh; fpfdRlk vuqlèa kku ifj"kn
20. l;a qä lfpo lnL;
fnO;kxa tu l“kfDrdj.k foHkkx] i;kZoj.k Hkou] lhthvk s d‚EIyDs l] uÃ
fnYyh
21. fun's kd l;a kts d
fnO;kxa tu l“kfDrdj.k foHkkx] i;kZoj.k Hkou] lhthvk s d‚EIyDs l] uÃ
fnYyh
2- lfefr d s fopkjkFkZ fo’k; fuEufyf[kr gS a %&
¼d½ fo“k’skK lfefr n[s kxs h %&
(i) fofHkUu fnO;kxa rkvk sa d s eYw ;kda u vkSj izek.ku d s fy, fo|eku fn“kk&fun“Zs kk sa dh leh{kk
(ii) fnO;kxa tu vf/kdkj fo/k;s d] 2014 e sa iqj%LFkkfir dh xbZ ubZ fnO;kxa rkvk sa d s eYw ;kda u d s fy, fn“kk&fun“s kk sa dk s
fuf“pr djuk vkSj izek.ku dh izfØ;k A
(iii) jk’Vªk sa d s e/; izpfyr izek.ku dh loksZÙke i)fr;k a n[s kukA
¼[k½ lfefr fdlh vU; lnL; dk s lg;kfstr dj ldrh gSA
¼x½ lfefr dh cSBd as v/;{k dh lqfo/kk vuqlkj fnYyh e sa vk;kfstr dh tk,xa hA
¼?k½ Vh,@Mh, lca fa/kr lxa Bu }kjk ogu fd;k tk,xa kA
¼³½ lfefr viuh fjikVs Z 6 ekg d s Hkhrj izLrqr djxsa hA
¼vouh’k dqekj voLFkh½
Lak;qDr lfpo] Hkkjr ljdkj
nwjHkk’k l[a ;k% 24369056
lsok e sa
1- lfefr d s lHkh lnL;x.k
2- ea=h ¼Lkkekftd U;k; vkSj vf/kdkfjrk½ d s futh lfpo
3- lfpo ¼MhbZihMCY;Mw h½ d s futh lfpo
4- l;a qDr lfpo ¼MhbZihMCY;Mw h½ d s ihih,l
5- fun's kd ¼MhbiZ hMCY;Mw h½ d s ih,
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5
mikca/k II
fnO;kaxtu vf/kdkj vf/kfu;e] 2016 ¼2016 dk 49½ ds rgr lfgr ,d O;fDr esa fu/kkZfjr fnO;kaxrk dh lhek
ewY;kadu ds mÌs’; gsrq fn’kk&funZs’k
I- xfrfo"k;d fnO;kaxrk
ifjHkk"kk&^^xfrfo’k;d fnO;kxa rk** dk vFkZ eLdqyksLdys Vy ;k rfa=dk&ra= ;k nkus k sa dh ihM+k d s ifj.kkeLo:i Lo; a ;k
oLrqvk sa d s pyu l s lca fa/kr foHkns d xfrfof/k;k sa d s fu’iknu d s fy, ,d O;fDr dh v;kXs ;rk l s gksrk gSA
[kaM d%
pje lhek ¼Åijh vkSj fupyh pje lhek½ ds LFkk;h 'kkjhfjd âkl ¼ihihvký ds ewY;kadu ds fy, fn'kkfunsZ'k
1-1- Åijh pje lhek dh LFkk;h 'kkjhfjd âkl ¼ihihvký ds ewY;kadu ds fy, fn'kkfunsZ'k
¼d½ vuqeku vkSj ifjeki rc fd;k tk,xk tc uSnkfud fLFkfr fpfdRlk mipkj l s vf/kdre lq/kkj d s pj.k rd igq¡p
pqdh gSA lkekU;r% le; vof/k ml fpfdRlk fpfdRld }kjk fu.kZ; dh tkuh gS tk s izek.ki= d s ekud izi= d s
vuqlkj ihihvkbZ izek.ki= tkjh dju s d s fy, ekey s dk eYw ;kda u dj jgk gAS
¼[k½ Åijh pje lhek nk s ?kVd Hkkxk( sa Hkqtk ?kVd vkSj gkFk ?kVd e sa foHkkftr dh xbZ gSA
¼x½ Hkqtk ?kVd d s dk;Z d s uqd'kku d s ifjeki e sa xfr dh lhek] eLdqyj n`<+rk vkSj lg;kfstr xfrfof/k;k sa d s uqdlku dk
eki 'kkfey gSA
¼?k½ gkFk ?kVd d s dk; Z d s uqdlku d s ifjeki e sa idM]+ laons uk vkSj lqn`<+rk dk fu/kkZj.k 'kkfey gSA idM + fu’k/s kd]
ikf“odZ pqVdh] cys ukdkj idM]+ xkys kdkj idM + vkSj gdq idM + dk vkdyu dju s d s fy, eYw ;kda u fd;k tkuk
pkfg,A
¼³½ lia .w kZ pje lhek dk âkl nkus ksa ?kVdk sa dh ck/;rk d s l;a kts u ij fuHkZj djrh gAS
¼p½ dqy fnO;kxa rk 100 ifzr'kr l s vfèkd ugÈ gkxs hA
¼N½ fnO;kxa rk dk s i.w kkZda l[a ;k d s :i e sa çekf.kr fd;k tkuk gS vkSj ,d v'a k d s :i e sa ugÈA
¼t½ fnO;kxa rk Åijh pje lhek d s lca /a k e sa izekf.kr dh tkuh gSA
1-2-1- Hkqtk ¼Åijh pje lhek½ ?kVd
Hkqtk ?kVd dqy eYw ; 90 ifzr“kr gSA
1-2-2- tksM+ksa dh xfr’khyrk dh lhek ¼vkjvks,e½ ds ewY;kadu ds fl)kUr
¼d½ Hkqtk ?kVd e sa vf/kdre vkjvk,s e dh eYw ; 90 ifzr“kr gSA
¼[k½ rhu tkMs +k sa e sa iRz ;ds vFkkZr d/a kk] dkgs uh vkSj dykbZ ?kVd igy s leku :i l s 30 ifzr“kr Hkkfjr fd, x, FkAs rFkkfi
uSnkfud i)fr e sa dk;kZRed eYw ;kda u ;fn gkFk dk s lfEefyr fd;k tk, rk s vf/kd vH;kjkfsir lhek, a n“kkZrk gAS
blfy, uhp s fofHkUu tkMs +k sa dk s “kkfey dju s d s fy, leqfpr vf/kekurk nh xbZ gS(
d/a kk = 20 izfr“kr rd] dkgs uh = 20 izfr“kr rd] dykb Z =10 izfr“kr rd ,o a gkFk = 40 ifzr“kr rd] lfEefyrk dh
lhek ij fuHkZj ¼lkES ;&1@3 l s de] l;a fer&2@3 rd] ;k xHa khj&yxHkx dqy½A ;fn Åijh pje lhek dk ,d l s
vf/kd tkMs + “kkfey gS] iRz ;ds tkMs + e sa izfr“krrk dh gkfu Åij fn, vuqlkj vyx l s ifjdfyr dh tkrh gS vkSj rc
,d lkFk tkMs +h tkrh gSA
1-2-3- ekalisf’k;ksa dh etcwrh ds ewY;kadu ds fl)kUr %
¼d½ ekalifs'k;k sa dh etcwrh nLrh i)fr }kjk tk¡p dh tk ldrh gS vkSj ekalifs'k;k sa dh etcwrh ij fuHkZj djr s g,q
fpfdRlk vuql/a kku ifj’kn ¼,evkjlh½] yna u] ;-wd-s }kjk flQkfj'k fd, x, vuqlkj 0&5 rd xzMs dh tk ldrh gS
¼ifjf'k"V &I½A
¼[k½ ekali's kh 'kfDr dh gkfu dk s uhp s fn, vuqlkj izfr“krrk nh tk ldrh g%S
¼i½ ,d tkMs + e sa ekali“s kh etcwrh dh gkfu dh ek/; izfr“krrk 0-30 }kjk xq.kk dh tkrh gAS
6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
¼ii½ ;fn ekali“s kh etcwrh dh gkfu e sa ,d l s vf/kd tkMs + “kkfey gksr s gS a rk s izR;ds tkMs + esa izfr“krrk dh ek/; gkfu vyx
l s ifjdfyr dh tkrh gS vkSj rc ,d lkFk tkMs +h tkrh gS tSlk fd xfr“khyrk dh gkfu d s fy, fu/kkfZjr dh xbZ gSA
1-2-4- lefUor xfrfof/k;ksa ds ewY;kadu ds fl)kUr %
¼d½ lefUor xfrfof/k;k sa d s fy, dyq eYw ; 90 izfr“kr gAS
¼[k½ nl fofHkUu lefUor xfrfof/k;k a QkeZ d e sa fn, vuqlkj tk¡p dh tk ldrh g Sa
¼ ifjf'k"V &II&Åijh pje lhek d s fy, eYw ;kda u izQkekZ½
¼x½ izR;ds xfrfo/kh dh eYw ; 9 izfr“kr gAS
¼?k½ lna HkZ d s fy, fofHkUu tkMs +k sa dh vkSlr lkekU; lhek ifjf'k"V&III ij gAS
1-2-5- Hkqtk ?kVd ds fy, la;qDr ewY;sa %
Hkqtk ?kVd d s dk;Z dh gkfu dh dqy eYw ; l;a qDr lw= dk iz;kxs djr s gq, vkjvk,s e dh gkfu] ekali“s kh etcrw h vkSj
lefUor xfrfo/kh dh eYw ; l;a qDr dju s d s }kjk fudkyh tkrh gSA
, $ ch ¼90&,½ @ 90
tgk a , = mPprj eYw ; vkSj ch = U;uw rj eYw ;
1-3-1- gkFk ?kVd%
¼d½ gkFk ?kVd dh dqy eYw ; 90 ifzr“kr gAS
¼[k½ gkFk dh dk;kRZ ed ck/;rk idMu+ lca /a kh gkfu] loa ns uk gkfu vkSj etcwrh gkfu d s :Ik e sa O;Dr dh tkrh gSA
1-3-2- idM+u laca/kh ewY;kdu ds fl)kUr %
idMu+ dh dqy eYw ; 30 ifzr“kr gSA
ble sa “kkfey g%Sa
¼d½ izfrjk/s k & 8 ifzr“kr
d s fo:) tk¡p fd;k x;k & rtZuh mxa yh & 2%
& eè; maxyh & 2%
& vxa Bw h mxa yh & 2%
& NkVs h mxa yh & 2%
¼[k½ ikÜoÊ pqVdh & 5% & vxa Bw s vkSj ikÜoZ rtZuh d s chp ,d pkch idMu+ s d s fy, jkxs h dk s dgu s d s }kjk ijh{k.k
fd;k x;kA
¼x½ cys ukdkj idM + & 6% d s fy, ijh{k.k fd;k
i. yxHkx 4 bpa vkdkj dh cM+h oLrq & 3%
ii. 1&2 bpa vkdkj dh NkVs h oLr q & 3%
¼?k½ xkys kdkj idM + & 6% d s fy, ijh{k.k fd;k
i. yxHkx 4 bpa vkdkj dh cM+h oLrq & 3%
ii. 1&2 bpa vkdkj dh NkVs h oLr q & 3%
¼³½ gqd idM + & 5% & ,d cSx dk s mBku s d s fy, jkxs h dk s dgu s d s }kjk ijh{k.k fd;k x;k
1-3-3- vuqHkwfr ds ewY;kadu ds fl)kar%
¼d½ gkFk e sa luluh dk dqy eYw ; 30% gAS
¼[k½ bldk uhp s fn, x, forj.k d s vuqlkj eYw ;kda u fd;k tk,xk%
(i) luluh dk iwjk uqdlku
vxa Bw k j s 9%
rtZuh mxa yh 6%
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 7
eè; maxyh 5%
vxa Bw h mxa yh 5%
NkVs h mxa yh 5%
(ii) vuqHkfwr dk vkfa'kd uqdlku% vxa Bw @s maxfy;k sa e sa vuqHkfwr d s uqdlku d s çfr'kr d s vuqlkj vkdyu
fd;k tkuk pkfg,A
1-3-4- etcwrh ds ewY;kadu ds fl)kar
¼d½ 'kfä dk dqy eYw ; 30% g S
¼[k½ ble sa 'kkfey g%Sa
(i) idM + etcwrh 20%
(ii) Çip rkdr 10%
gkFk dh 'kfä dk ijh{k.k gkFk Mkbues k s ehVj ;k uSnkfud fofèk ¼idM + i)fr½ }kjk fd;k tkuk pkfg,A vfèkxfzgr 'krks±
¼jkxs @pkVs bR;kfn½ d s dkj.k çeq[k Åijh lhek ¼T;knkrj lgh Åijh Nksj½ dh Hkkxhnkjh oky s ykxs ksa dk s 10% vf/kekurk nh
tkrh gSA
Åijh lhek dk s de dju s d s fy,] vfrfjä vf/kekurk fuEukuqlkj gS%
igy s 1Þ& dkÃs vfrfjä vf/kekurk ugÈ
igy s 1Þ l s ckgj çR;ds 1Þ d s fy,& 2% vfrfjä vf/kekurk
vfrfjä vf/kekurk & mipkj d s ckotnw yxkrkj py jg s dkjdk sa d s lkFk&lkFk fuEufyf[kr dkjdk sa dk s dqy 10% vfrfjä
vf/kekurk fn;k tk ldrk gSA
(i) fo—fr
dk;kRZ ed fLFkfr e sa 3%
xSj&dk;kZRed fLFkfr e sa 6%
(ii) nnZ
xHa khj ¼dk;Z d s lkFk dkQh gn rd gLr{kis ½ 9%
eè;e ¼dk;Z d s lkFk gLr{kis ½ 6%
gYd s ¼dk;Z d s lkFk FkkMs +k lk gLr{kis ½ 3%
(iii) luluh dk uqdlku
i.w kZ uqdlku 9%
vkfa'kd gkfu 6%
(iv) tfVyrk, a
ckgjh tfVyrk, aa 3%
xgjh tfVyrk, a 6%
ihihvkà dk dqy% fdlh Hkh ekey s e sa 100% l s vfèkd ugÈ gkxs kA
ml pje lhek d s lca /a k e sa fnO;kxa rk % çekf.kr dh tkuh gAS
fnO;kxa rk % i.w kkZd e sa mYyfs[kr dh tkuh gS vkSj ,d v'a k d s :i e sa ugÈA
1-3-5- gkFk ?kVd ds la;qDr ewY; %
gkFk ?kVd d s dk;Z d s uqdlku dk vfare eYw ; idMu+ ]s luluh vkSj rkdr d s uqdlku d s eYw ;k sa dk s tkMs d+ j çkIr fd;k
tkrk gSA
8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
1-3-6- pje lhek ds fy, la;qDr ewY; %
Hkqtk ?kVd dh ck/;rk vkSj gkFk ?kVd ck/;rk d s eYw ; l;a qDr lw= mi;kxs djd s tkMs +k tkuk pkfg,%
, $ ch ¼90&,½ @ 90
tgk a , = mPprj eYw ; vkSj ch = U;uw rj eYw ;
2- fupyh pje lhek esa LFkk;h 'kkjhfjd ck/;rk ds ewY;kadu ds fy, fn'kkfunsZ'k
fupyh pje lhek e sa dk;Z d s uqdlku dk eki nk s ?kVdk as e sa foHkkftr fd;k tkrk gSS] vFkkZr~ xfr'khyrk vkSj fLFkjrk ?kVdA
2-1-1- xfr'khyrk ?kVd
xfr'khyrk ?kVd dk dqy eYw ; 90% gS ftle sa xfr“khyrk lhek ¼vkjvk,s e½ vkSj ekali's kh dh rkdr 'kkfey gksrh gSA
2-1-2- xfr’khyrk lhek ds ewY;kadu ds fl)kar%
¼d½ xfr'khyrk ?kVd e sa xfr'khyrk dh vfèkdre lhek dk eYw ; 90% g S
¼[k½ çR;ds rhu tkMs +k sa vFkkZr dYw g]s ?kqVu s vkSj iSj&V[ku s oky s ?kVd dk s igy s leku :i l s Hkkfjr & 30% fd;k x;k Fkk]
yfsdu uSnkfud i)fr e sa dk;kRZ ed eYw ;kda u yxkbZ xbZ vf/kd lhek, a n“kkZrk gS ;fn çeq[k lehiLFk ;k eè;e tkMs +
'kkfey g Sa vkSj blfy, lehiLFk vkSj eè;e tkMs +k sa dh Hkkxhnkjh dk s fuEukuqlkj mfpr egRo fn;k x;k gS%
dYw gk ¾ 35% rd] ?kqVuk ¾ 35% rd] V[kuk ¾ 20% rd] Hkkxhnkjh dh lhek ij fuHkZj ¼gYd s & 1@3 ls de]
eè;e & 2@3 rd] ;k xHa khj & yxHkx dqy½A
;fn vxa d s ,d l s vfèkd tkMs +k sa 'kkfey fd;k tkrk gS rk s çfr'kr e sa vkjvk,s e dk vkSlr uqdlku vyx tkMs + d s
lca èa k e sa vyx l s ifjdfyr fd;k tk, vkSj fQj ml fo'k"sk vxa d s lca èa k e sa xfr'khyrk ?kVd d s uqdlku dh x.kuk
dju s d s fy, ,d lkFk tkMs + fn;k tk,A
2-1-3- ekalis’kh rkdr ds ewY;kadu dk fl)kar%
¼d½ pje lhek e sa vfèkdre ekali's kh 'kfä dk eYw ; 90% g S
¼[k½ ekalifs'k;k sa dh rkdr eSU;qvy i)fr }kjk tkpa dh tk ldrh gS vkSj ekali's kh legw e sa 'k"sk 'kfä ij fuHkZj djr s gq,
0&5 rd xzMs dh tk ldrh gAS
¼x½ eSuqvy ekalifs'k;k sa dh rkdr xÇzsMx dk s uhp s fn, vuqlkj ifzr“krrk nh tk ldrh gS%
ekali's kh rkdr dk l[a ;kRed xq.kkRed Ldksj % e sa rkdr dk uqdlku
Ldksj
0 'kUw ; 100
1 Vªl ,fDVfoVh 80
2 detksj 60
3 cf<;+ k 40
4 vPNk 20
5 lkekU; 0
¼?k½ vxa d s lca èa k e sa gkfu dh x.kuk dju s d s fy, tkMs + d s pkjk sa vksj ekalifs'k;k sa dh rkdr dk vkSlr çfr'krrk 0-30
l s xq.kk dh tkrh gAS
¼³½ ;fn ,d l s vfèkd tkMs + dk s “kkfey djr s gq, ekalifs'k;k sa dh rkdr dh gkfu gksrh gS] rk s eYw ; vkjvk,s e d s
uqdlku d s fy, fu/kkfZjr fd, vuqlkj tkMs s+ tkr s gSaSA
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 9
2-1-4- xfr'khyrk ?kVd ds fy, la;qDr ewY; %
vkjvk,s e dh gkfu vkSj ekalifs'k;k sa dh rkdr d s uqdlku dk eYw ; l;a qDr lw= dh lgk;rk l s l;a kfstr fd;k tk, % , $ ch
¼90&,½ @ 90 tgk a , = mPprj eYw ; vkSj ch = U;uw rj eYw ;
2-2- fLFkjrk ?kVd
¼d½ fLFkjrk ?kVd dk dqy eYw ; 90% g S
¼[k½ ifjf'k"V II es a QkeZ ch ¼fupyk Nksj d s fy, eYw ;kda u çkQs kekZ½ e sa fn, x, vuqlkj fDyfudy i)fr }kjk bldk
ijh{k.k fd;k tk,xkA ble sa uk S xfrfofèk;k a gS]a ftudk ijh{k.k dju s dh vko';drk gS] vkSj çR;ds xfrfofèk e sa nl
izfr’kr ¼10%½ dk eYw ; gSA çR;ds xfrfofèk d s lca èa k e sa eYw ; çfr'krrk çR;ds xfrfofèk d s lca èa k e sa gkfu fLFkjrk d s
çfr'kr ij fuHkZj djrh gAS
2-3- vfrfjä vad
fodkjk]sa nnZ] vodpqa u] mÙkts ukvk sa vkSj 'k‚ÉVx bR;kfn d s fy, vfrfjä vda ¼gkfu dk%½ fn, tkr s gaSA
NkVs k iMu+ s gsrq ¼lgh e sa NkVs k g S vkSj Li"V NkVs k ugȽ
izFke 1@2Þ 'kUw ;
çR;ds 1@2Þ iFz ke 1@2ß l s vkx s 4%
lca faèkr leL;kvk sa tSl s fo:i.k] nnZ] vodpqa u vkfn d s fy, vfèkdre vfrfjä vda 10% ¼'k‚VZ dk s NkMs d+ j½ 'kkfey gASa
¼d½ fo—fr
dk;kRZ ed fLFkfr e sa 3%
xSj&dk;kZRed fLFkfr e sa 6%
¼[k½ nn Z
xHa khj ¼dk;Z d s lkFk dkQh gn rd gLr{kis ½ 9%
eè;e ¼dk;Z d s lkFk gLr{kis ½ 6%
gYdk ¼dk;Z d s lkFk FkkMs +k lk gLr{kis ½ 3%
¼x½ luluh dk uqdlku
i.w kZ uqdlku 9%
vkfa'kd gkfu 6%
¼?k½ tfVyrkvk sa
Åijh tfVyrk, a 3%
xgjh tfVyrk, a 6%
[kaM [k%
3- jh<+ dh gìh dh LFkk;h 'kkjhfjd gkfu ds ewY;kadu ds fy, fn'kk&funsZ'k
ewy fn'kkfunsZ'k%
3-1- jh< + dh gìh dh pkVs k sa ;k fo—fr d s dkj.k gkus s okyh LFkk;h 'kkjhfjd gkfu] o"kks± esa cny ldrh gS] jh< + dh gìh d s lca èa k
e sa tkjh fd, x, çek.k i= dk s fnO;kxa rk çek.ku d s fy, ekud fn'kkfunsZ'kk sa d s vuqlkj leh{kk dh tkuh pkfg,A
3-2- jh< + dh gìh d s lca èa k e sa LFkk;h 'kkjhfjd gkfu d s ckj s e sa fu.kZ; fy;k tkuk pkfg,A
10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
1- VªsesfVd {kfr
ljokbdy Likbu pksVsa%
la- ljokbdy Likbu pksVsa jh<+ dh gìh ds lacaèk esa ihihvkbZ
dh izfr’krrk
i. ,d ;k nk s vklUu d'k#s dkvk sa d s 25% ;k vfèkd lia hMu+ d s lkFk ihN s 20%
d s rRok sa dh dkÃs Hkkxhnkjh ugÈ] rfa=dk tM + dh Hkkxhnkjh] eè;e xnZu
dBksjrk vkSj yxkrkj luw kiuA
ii. xnZu dh ekps lfgr eè;e foLFkkiu@,Bs u d s jfsM;kys ‚ftdy lcwr d s
lkFk ikfsLV;j ?kVd uqdlku
d½ lya ;u d s lkFk pxa k] dkÃs LFkk;h ekVs j ;k laons h ifjorZu ugÈ 10%
[k½ jfsM;kys ‚ftdy fMyhojcy vfLFkjrk d s lkFk yxkrkj nnAZ 25%
iii. xHa khj foLFkkiu %
d½ fcuk fdlh vof'k"V ekVs j ;k laons h Hkkxhnkjh l s lya ;u d s lkFk ;k 10%
lya ;u d s fcuk cf<;+ k l s vPNh deh
[k½ lya ;u d s lkFk vi;kIZr deh vkSj yxkrkj vkfa'kd nnZ
15%
ljokbdy baVjojVsczy fMLd {kfr:
la- ljokbdy baVjojVsczy fMLd {kfr % jh<+ dh gìh ds lacaèk esa ihihvkbZ
dh izfr’krrk
i. yxkrkj nnZ d s lkFk fMLd {kfr dk mipkfjr ekeyk yfsdu dkÃs 10%
U;wjkys ‚ftdy deh ugh a
ii. nnZ vkSj vfLFkjrk d s lkFk fMLd {kfr dk mipkfjr ekeyk 15%
FkksjSfld vkSj FkksjSdksyEcj Likbu batjht:
la- FkksjSfld vkSj FkksjSdksyEcj Likbu batjht jh<+ dh gìh ds lacaèk esa ihihvkbZ
dh izfr’krrk
i. fdlh U;wjkys ‚ftdy vfHkO;fä d s fcuk ,d d'k#s dk; ckWMh dk s 'kkfey 10%
djr s gq, 50% l s de dk lia hMu+
ii. iksLVfsj;j ?kVdk]sa ghy fd, g,q ] fdlh U;wjkys ‚ftdy vfHkO;fä d s fcuk 20%
yxkrkj nnZ] n'kk,Z a lya ;u dh Hkkxhnkjh l s ,dy d'k#s dk; ;k vf/kd
dk s 'kkfey djr s g,q 50% l s vf/kd lia hMu+
iii. lya ;u d s lkFk ¼ii½ d s vuqlkj ogh] dsoy ihB d s Hkkjh mi;kxs ij 15%
iv. yxkrkj nnZ d s lkFk ÝSDpj ;k ÝSDpj foLFkkiu l s jfsM;kys ‚ftdy :i 30%
l s çnÆ'kuh; vfLFkjrk
yacj vkSj yqackslØy Likbu% ÝSDpj
la- yacj vkSj @ ;k yqackslØy Likbu ÝSDpj jh<+ dh gìh ds lacaèk esa ihihvkbZ
dh izfr’krrk
i. ,d ;k nk s lV s gq, oVsZczy ckWfMt dk 25% ;k mll s de lia hMu+ ] dkÃs 10%
fuf'pr iSVuZ ugÈ] dkbs Z U;wjkys ‚ftdy MfsQflV ugh a
ii. iksLVfsj;j rRok]sa yxkrkj nnZ vkSj dBksjrk] lya ;u d s lkFk ;k lya ;u d s 20%
fcuk ghy fd, g,q ] 10 fdykxs zke l s vfèkd Hkkj mBku s e sa vleFkZrk lkFk
25% l s vfèkd dh lia hMu+
iii. nnZ d s lkFk uhpy s yca j ;k yqca kslSjy jh< + e sa jfsM;kys ‚ftdy –f"V l s 30%
vfLFkjrk
