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Law and Enactment in Finance

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†iwR÷vW© bs wW G-1

evsjv‡`k

†M‡RU
AwZwi³ msL¨v
KZ…©cÿ KZ…©K cÖKvwkZ e„n¯úwZevi, Ryb 30, 2011 evsjv‡`k RvZxq msm`

XvKv, 30†k Ryb, 2011/16B Avlvp, 1418 msm` KZ©„K M„nxZ wbgœwjwLZ AvBbwU 30†k Ryb, 2011 (16B Avlvp, 1418) Zvwi‡L ivóªcwZi m¤§wZ jvf Kwiqv‡Q Ges GZØviv GB AvBbwU me©mvavi‡Yi AeMwZi Rb¨ cÖKvk Kiv hvB‡Z‡Q t⎯

2011 m‡bi 12bs AvBb miKv‡ii Avw_©K cÖ¯Ívevejx Kvh©KiKiY Ges KwZcq AvBb ms‡kvabK‡í cÖYxZ AvBb
†h‡nZz miKv‡ii Avw_©K cÖ¯Ívevejx Kvh©KiKiY Ges wbæewY©Z D‡Ïk¨mg~n c~iYK‡í
KwZcq AvBb ms‡kvab Kiv mgxPxb I cÖ‡qvRbxq ;
†m‡nZz GZ`&Øviv wbgœiƒc AvBb Kiv nBj:⎯ cÖ_g Aa¨vq cÖviw¤¢K 1|

mswÿß wk‡ivbvg I cÖeZ©b|⎯(1) GB AvBb A_© AvBb, 2011 bv‡g AwfwnZ nB‡e|

(2) The Provisional Collection of Taxes Act, 1931 (XVI of 1931) Gi
Aaxb Rb¯^v‡_© RvixK…Z †NvlYv mv‡c‡ÿ, GB AvBb 2011 m‡bi 1 RyjvB Zvwi‡L Kvh©Ki nB‡e| ( 7677 ) g~j¨ t UvKv 44.00

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wØZxq Aa¨vq
The Excise & Salt Act, 1944 (I of 1944) Gi ms‡kvab

Act I of 1944 Gi FIRST SCHEDULE Gi ms‡kvab |⎯The Excise &
Salt Act, 1944 (I of 1944) Gi FIRST SCHEDULE Gi PART II Gi cwie‡Z© GB
AvB‡bi Zdwmj-1 G ewY©Z FIRST SCHEDULE Gi PART II cÖwZ¯’vwcZ nB‡e|

2|

Z…Zxq Aa¨vq
Customs Act, 1969 (Act IV of 1969) Gi ms‡kvab

2K|

Act IV of 1969 G section 3 Gi ms‡kvab|⎯Customs Act, 1969 (Act IV of

1969), AZtci Customs Act ewjqv DwjøwLZ, Gi section 3 Gi clause (a) Gi

cwie‡Z© wbgœewY©Z clause (a) Ges clause (aa) mwbœ‡ewkZ nB‡e, h_v t⎯
Ò(a) a Chief Commissioner of Coustoms;
(aa) a Commissioner of Coustoms;

3|
Act IV of 1969 Gi section 15 Gi ms‡kvab|⎯Customs Act, 1969 Gi section 15 Gi⎯
(K)

clause (b) Gi Òcounterfeit currency notesÓ kã¸wji ci Òand any other counterfeit productÓ kã¸wj mwbœ‡ewkZ nB‡e;

(L)

clause (c) Gi Òfilm or articleÓ kã¸wji ci Ò,video or audio recording, CDs or recording on any other mediaÓ kã¸wj I
Kgv¸wj mwbœ‡ewkZ nB‡e;

(M)

clause (d) Gi ÒMerchandise Marks Act, 1889 (IV of 1889)Ó kã¸wj, Kgv, msL¨v¸wj I eÜbxi cwie‡Z© ÒKwcivBU AvBb, 2000 (2000 m‡bi 28 bs AvBb), the Patents and Designs Act, 1911 (Act
No. II of 1911) and †U«W gvK© AvBb, 2009 (2009 m‡bi 19 bs
AvBb)ÕÕ kã¸wj, msL¨v¸wj, Kgv¸wj I eÜbx¸wj cÖwZ¯’vwcZ nB‡e;

(N)

clause (f) Gi ‡klvs‡k DwjøwLZ ÒandÓ kãwU wejyß nB‡e;

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(O)

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clause (g) Gi cwie‡Z© wbæiƒc clause (g) cÖwZ¯’vwcZ nB‡e, h_v :Ò(g) goods made or produced outside Bangladesh and intended for sale, and having applied thereto, a design in which copyright exists under KwcivBU AvBb, 2000 (2000 m‡bi
28 bs AvBb), the Patents and Designs Act, 1911 (Act No. II of
1911) and ‡U«W gvK© AvBb, 2009 (2009 m‡bi 19 bs AvBb) in respect of the class to which the goods belong or any fraudulent or obvious imitation of such design, patent, copyright except when the application of such design has been made with the licence or written consent of the registered proprietor, right holder of the patent or copyright, as the case may be; andÓ;

(P)

clause (g) Gi ci wbgœiƒc b~Zb clause (h) ms‡hvwRZ nB‡e, h_v :Ò(h) goods involving infringement of copyright, layoutdesign of integrated circuits, industrial designs, patents within the meaning of the ÒKwcivBU AvBb, 2000 (2000 m‡bi
28 bs AvBb) and the Patents and Designs Act, 1911 (Act No.
II of 1911):Ó|

(Q)

proviso †Z DwjøwLZ Ò(d), (e), (f) and (g)Ó Gi cwie‡Z© Ò(d), (e),
(f), (g) and (h)Ó cªwZ¯’vwcZ nB‡e|

4|
Act IV of 1969 Gi section 81 Gi ms‡kvab|-Customs Act Gi section
81 Gi sub-section (2) Gi cwie‡Z© wbæiƒc sub-section (2) cÖwZ¯’vwcZ nB‡e, h_v:Ò(2) Where any goods are allowed to be cleared or delivered on the basis of such provisional assessment, the amount of duty actually payable on those goods shall, within a period of one hundred and twenty working days from the date of the provisional assessment, where there is a case pending at any court, tribunal or appellate authority, from the date of receipt of the final disposal order of that case, be finally assessed and on completion of such assessment the appropriate officer shall order that the amount already guaranteed be adjusted against the amount payable on the basis of final assessment, and the difference between them shall be paid forthwith to or by the importer or exporter as the case may be:
Provided that the Board may, under exceptional circumstances recorded in writing, extend the period of final assessment specified under this sub-section.Ó|

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5|
Act IV of 1969 Gi section 129A Gi wejywß|-Customs Act Gi section 129A including wejyß nB‡e|
6|
Act IV of 1969 Gi section 156 Gi ms‡kvab|-Customs Act Gi section 156 Gi sub-section (1) Gi TABLE Gi item 90 Gi wecix‡Z Kjvg (2) G
DwjøwLZ Òten timesÓ kã¸wji cwie‡Z© Òfive timesÓ kã¸wj cÖwZ¯’vwcZ nB‡e|
7|
Act IV of 1969 G b~Zb CHAPTER XVIIIA Ges section 192A,
192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J I 192K Gi mwbœ‡ek|-Customs Act Gi section 192 Gi ci wbæiƒc b~Zb CHAPTER XVIIIA
Ges Dnvi Aaxb section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H,
192I, 192J I 192K mwbœ‡ewkZ nB‡e, h_v :"CHAPTER XVIII A
ALTERNATIVE DISPUTE RESOLUTION
192 A. Alternative
Dispute
Resolution.-Notwithstanding anything contained in this Act regarding adjudication or disposal of any dispute as defined and mentioned in section 192C which may or may not be pending with concerned customs authority or customs and g~j¨ ms‡hvRb
Ki appellate authorities, any importer or exporter concerned in such disputes may apply to the concerned authorities for the resolution of the dispute through the Alternative Dispute Resolution (hereinafter ADR) process in the manner as laid down in the following sections and rules made thereunder and resort to ADR must precede the completion of the procedures under adjudication or appeal provisions of the Act.
192B. Commencement of ADR process.-The ADR process as mentioned in this chapter shall come into force on such date and in such
Custom house or Customs-station or Commissionerate as the Board may determine by notification in the official Gazette.
192C. Definition and Scope of Disputes for ADR.-(1) For the purposes of this chapter, "dispute" means any case or proceeding pending before any customs authority or any court Supreme Court of Bangladesh in respect of the levy, assessment, collection or refund of duty and taxes or, for imposition of fine or penalty, and also includes an assessment objected to in writing to the concerned commissioner by the concerned importer in relation to the determination of customs valuation of that assessment. evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

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(2) The following disputes may be dealt with ADR,(a)

Subject to the provisions of sub-section (1), (2), (4),
(5) and (6) of section 25 of customs valuation related disputes, falling under the pre-shipment inspection system or otherwise, arising out of customs assessment and disputes pending with any customs or appellate authority or before any court including the Supreme Court of Bangladesh shall fall under this category;

(b)

Any other disputes, arising out of submission of Bill of Entry or Bill of Export in case of import or export, as the case may be, or issuance of Demand
Notice or show cause Notice in relation to any Bill of Entry or Bill of Export by the concerned customs authorities and pending with any customs or
Appellate authority or court including the Supreme
Court of Bangladesh falling under this Act, excluding the following(i)
(ii)

disputes involving seizure and confiscation of prohibited, restricted, smuggled goods;

(iii)

disputes involving allegations of money laundering;

(iv)

disputes on customs classification issues; (v)

(c)

fraud or criminal cases and disputes;

disputes on alleged evasion of duties and taxes through the resort to misdeclaration of H.S.Code, name and quantity of goods, fraud of documents, violation of import and export policy or violations of customs bonded warehouse related licensing and/or bond related conditions; and

penalty related pending disputes of pre-shipment inspection agency.

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192D. Appointment of Facilitator and duties of the parties concerned. - (1) For the purpose of resolving a dispute in an alternative way the Board may appoint or select Facilitator as may be prescribed by rules. (2) For the purpose of ADR the selection or appointment, duties and responsibilities of the Facilitator shall be provided in the rules.
(3) The duties and responsibilities of the applicant-importer or exporter for ADR shall be provided in the rules.
(4) Selection of officer for representing customs authorities in the
ADR negotiation and his duties and responsibilities shall be provided in the rules.
192E. Application for ADR.-For ADR of a dispute, referred to in section 192C, the concerned importer, or exporter, as the case may be, may apply to the following authorities:
(a)

for a dispute which was created and not already been adjudicated or settled before the commencement of the ADR process, the application is to be submitted in such form and manner as may be prescribed in the rules, to the concerned
Commissioner of Customs or adjudicating officer or
Appellate authorities, as the case may be;

(b)

for a dispute which arises after the commencement of the ADR process, the application is to be made before seeking or trying for settlement of the said dispute under sections 179, 193 or 196 as the case may be, of this Act, to the concerned Commissioner of Customs or adjudicating officer, as the case may be, in the manner prescribed in the rules, within ten working days from the date of issue of the concerned show cause notice or assessment order, or demand notice, as the case may be; and

(c)

for an application on a matter suitable for ADR which is pending before the Supreme Court of
Bangladesh, the concerned petitioner, if he so desires, may apply to the concerned Commissioner

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

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of Customs for ADR, after obtaining permission from the said court, and upon granting of such permission by the court the matter shall remain stayed during the period of ADR process:
Provided that, if the court disposes any such writ petition with directions to any of the above authorities to settle the matter through ADR, then the authority shall settle the case accordingly, if not otherwise barred by law.
192F. Processing and Disposal of Applications for ADR.Applications received from the aggrieved importer or exporter for ADR within this chapter, is to be processed and disposed of, according to the rules. 192G. Duration of Negotiation and Resolution.-(1) If the application submitted for ADR, whether pending or new dispute relates to the same Customs House or Station, all formalities mentioned in this chapter including the negotiation and agreement or disagreement or resolution, as the case may be, of the dispute, is to be completed in a period of maximum thirty working days from the date of submission of the application. (2) For a pending dispute for which application is submitted to the
Commissioner Appeal or Customs and g~j¨ ms‡hvRb Ki Appellate Tribunal or any Court, the duration for the above purposes mentioned in sub-section
(1) shall be sixty working days from the date of submission of the application. 192H. Decision of the ADR.-(1) A dispute may be resolved by an agreement, and may be concluded either wholly or in part where both the parties to the dispute accept the points for determination of the facts or laws applicable to the facts in the dispute, and agree on a settlement.
(2)
Where an agreement is concluded, either wholly or in part, between the applicant importer or exporter and the Commissioner of
Customs's representative, the facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed by rules and shall communicate the same to the applicant, the concerned commissioner and the Board, within seven working days of the conclusion of the thirty or sixty days period, as the case may be.

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(3)
The recording of every such agreement shall provide for the terms of the agreement including any duty and tax payable or subject to refund, and such other matters as the facilitator may think fit to make the agreement effective.
(4)
The agreement shall be signed by the applicant-importer or exporter, Commissioners’ representative and the facilitator.
(5)
The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.
(6)
Where no agreement, whether wholly or in part, is reached, the facilitator shall communicate about such unsuccessful dispute resolution in writing to the applicant, the concerned commissioner and the
Board within such period and in such manner as may be prescribed by rules.
(7)
Upon an agreement being reached and communicated as provided herein, the usual process of recovery of dues, if any, payable to the Government or refund of money to the importer or exporter or any other necessary action shall proceed in accordance with the applicable provisions of the applicable laws.
192I. Effects of Agreement or Resolution.-(1) Notwithstanding anything contained in any other provisions of this Act where an agreement is concluded for ADR under this chapter, it shall be binding for both the parties and cannot be challenged in any appellate forum or court either by the applicant or by the customs authorities.
(2) Every order of agreement, passed under this chapter shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
(3)
If the dues, payable as per agreement is not paid and if the same including any penalty or interest for default in making payment of such sum, is not paid within the agreed or committed period, such sum may be recovered as sums due to the government in accordance with the provisions under section 202 of this Act.

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192J. Limitation for Appeal where Agreement is not concluded.- (1) Notwithstanding anything contained in any other provisions of this Act, where an agreement is not concluded fully or in part, the aggrieved importer or exporter may, after completion of adjudication process, if pending, prefer an appeal to the respective appellate authorities on the unresolved issue.
(2)
Where a dispute under appeal, an application for ADR is made but agreement could not have been concluded within the period mentioned in section 192G or negotiation ended in disagreement, the ADR process shall automatically stand terminated and the original appeal shall be deemed to have been revived before the concerned appellate authority including any court from the day immediately after the date the ADR process stands terminated and provisions contained in respective sections of the respective law shall, so far as may be, apply accordingly.
(3)
In computing the period of limitations for filing appeal, the time elapsed between the filing of the application and the communication of the decision or order of the ADR by the facilitators to all the parties shall be excluded.
192K. Bar on suit or prosecution.-No civil or criminal action shall lie against any person involved with the ADR process under this chapter before any court, tribunal or authority for any action taken or agreement reached in good faith. "|
8|
Act IV of 1969 Gi section 196A Gi ms‡kvab|-Customs Act Gi section 196A Gi sub-section (7) Gi Òwithin two yearsÓ kã¸wji cwie‡Z©
Òwithin four yearsÓ kã¸wj cÖwZ¯’vwcZ nB‡e|
9|
Act IV of 1969 Gi FIRST SCHEDULE Gi cÖwZ¯’vcb|-Customs
Act Gi ÔÔFIRST SCHEDULEÕÕ Gi cwie‡Z© GB AvB‡bi Zdwmj-2 G DwjøwLZ
ÔÔFIRST SCHEDULEÕÕ cÖwZ¯’vwcZ nB‡e (c„_Kfv‡e gyw`ªZ)|

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

PZz_© Aa¨vq
Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi ms‡kvab
10|
Ordinance No. XXXVI of 1984 Gi section 2 Gi clause (15) Gi ms‡kvab|-Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984), AZtci
D³ Ordinance ewjqv DwjøwLZ, Gi section 2 Gi clause (15) Gi sub-clause (c)
Gi cwie‡Z© wbgœiƒc sub-clause (c) cªwZ¯’vwcZ nB‡e, h_v:⎯
Ò(c) agricultural land in Bangladesh, not being land situated⎯
(i)

in any area which is comprised within the jurisdiction of Dhaka, Narayanganj and Gazipur districts,
Chittagong Development Authority (CDA), Khulna
Development
Authority
(KDA),
Rajshahi
Development Authority (RDA), a City Corporation,
Municipality, Paurashava, Cantonment Board; or

(ii)

in any area within such distance not being more than five miles from the local limits of Rajdhani Unnayan
Kartripakya (RAJUK), Chittagong Development
Authority (CDA), Khulna Development Authority
(KDA), Rajshahi Development Authority (RDA), a
City
Corporation,
Municipality,
Paurashava,
Cantonment Board referred to in paragraph (i), as the
Government may having regard to the extent of, and scope for, urbanisation of that area and other relevant considerations, specify in this behalf by notification in the official Gazette;”|

11|
Ordinance No. XXXVI of 1984 Gi section 3 Gi ms‡kvab|-D³
Ordinance Gi section 3 Gi(K) wejyß µwgK bs (IA) Gi ci wbgœiƒc b~Zb µwgK bs (IB) mwbœ‡ewkZ nB‡e, h_v:Ò(IB) Chief Commissioner of Taxes; ”

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

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(L) µwgK bs (6) Gi cwie‡Z© wbgœiƒc µwgK bs (6) cÖwZ¯’vwcZ nB‡e, h_v:Ò(6) Tax Recovery Officers nominated by the Commissioner of Taxes among the Deputy Commissioner of Taxes within his jurisdiction; ”|
12|
Ordinance No. XXXVI of 1984 Gi section 4 Gi ms‡kvab|-D³
Ordinance Gi section 4 Gi sub-section (2) Gi ÒDirector General” kã¸wji cwie‡Z© ÒChief Commissioner of Taxes, Director General” kã¸wj I Kgv cÖwZ¯’vwcZ nB‡e|
13|
Ordinance No. XXXVI of 1984 Gi section 5 Gi ms‡kvab|-D³
Ordinance Gi section 5 Gi sub-section (1) Gi ÒDirector General” kã¸wji cwie‡Z© ÒChief Commissioner of Taxes, Director General” kã¸wj I Kgv cÖwZ¯’vwcZ nB‡e|
14| Ordinance No. XXXVI of 1984 Gi section 11 Gi ms‡kvab|-D³
Ordinance Gi section 11 Gi sub-section (3) Gi clause (ix) Gi cwie‡Z© wbæiƒc clause (ix) cÖwZ¯’vwcZ nB‡e, h_v:Ò(ix) he is, was or has been a District Judge.”|
15| Ordinance No. XXXVI of 1984 G b~Zb section 16CCC Gi mwbœ‡ek|D³ Ordinance Gi wejyß section 16CC Gi ci wbæiƒc b~Zb section 16CCC mwbœ‡ewkZ nB‡e, h_v:⎯
Ò16CCC. Charge of minimum tax.-Notwithstanding anything contained in any other provisions of this Ordinance, every company shall, irrespective of its profits or loss in an assessment year for any reason whatsoever, including the sustaining of a loss, the setting off of a loss of earlier year or years or the claiming of allowances or deductions (including depreciation) allowed under this Ordinance, be liable to pay minimum tax at the rate of zero point five zero (0.50%) per cent of the amount representing such company's gross receipts from all sources for that year.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
Explanation:
For the purposes of this section, 'gross receipts' means(a) all receipts derived from the sale of goods;
(b) all fees or charges for rendering services or giving benefits including commissions or discounts;
(c) all receipts derived from any heads of income.”|

16|
Ordinance No. XXXVI of 1984 Gi section 19 Gi ms‡kvab|-D³
Ordinance Gi section 19 Gi(K)

sub-section (21A) Gi ci wbgœiƒc sub-section (21B) mwbœ‡ewkZ nB‡e, h_v:Ò(21B). Where any sum, shown as initial capital of business or profession in return of income filed under section 82BB, is transferred by a person partly or fully within the period of limitation stipulated in the said section, the sum so transferred shall be deemed to be his income of the year in which such sum was transferred and shall be classifiable under the head æIncome from other sourcesÓ.Ó;

(L)

wejyß sub-section (25) Gi ci wb¤œiƒc `yBwU b~Zb sub-sections h_vµ‡g (26) Ges (27) ms‡hvwRZ nB‡e, h_v :Ò(26) Where an assessee, being a company, receives any amount as loan from any other company otherwise than by a crossed cheque or by bank transfer, the amount so received shall be deemed to be the income of such assessee for that income year in which such loan was taken and shall be classifiable under the head æIncome from other sourcesÓ.
(27) Where an assessee, being a company, purchases directly or on hire one or more motor car or jeep and value of any motor car or jeep exceeds ten percent of its paid up capital, then fifty percent of the amount that exceeds such ten percent of the paid up capital shall be deemed to be the income of such assessee for that income year classifiable under the head æIncome from other sourcesÓ.Ó|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

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17|
Ordinance No. XXXVI of 1984 G b~Zb section 19D Gi ms‡hvRb|D³ Ordinance Gi section 19C Gi ci wbæiƒc b~Zb section 19D ms‡hvwRZ nB‡e, h_v:Ò19D. Special tax treatment in respect of investment in the purchase of Bangladesh Government Treasury Bond.Notwithstanding anything contained in any other provision of this
Ordinance, no question as to the source of any sum invested by any person, being an individual, in the purchase of Bangladesh
Government Treasury Bond shall be raised if such person pays, before the filing of return of income for that income year as per provisions laid down in sub-section (2) of section 75, tax at the rate of ten per cent on such sum invested.”|
18|
Ordinance No. XXXVI of 1984 Gi section 31 Gi ms‡kvab|⎯D³
Ordinance Gi section 31 Gi Òin which the transfer took placeÓ kã¸wji ci
†Kvjb (:) Gi cwie‡Z© dzj÷c (.) cÖwZ¯’vwcZ nB‡e Ges AZtci proviso wU wejyß nB‡e|
19|
Ordinance No. XXXVI of 1984 Gi section 44 Gi ms‡kvab|-D³
Ordinance Gi section 44 Gi sub-section (3) Gi clause (a) Gi cwie‡Z© wbgœiƒc clause (a) cÖwZ¯’vwcZ nB‡e, h_v:Ò(a) ten million taka:
Provided that the amount admissible under clause
(a) shall not, under any circumstances, exceed twenty per cent of the total income of the assessee.Ó|
20|
Ordinance No. XXXVI of 1984 Gi section 46B Gi ms‡kvab|-D³
Ordinance Gi section 46B Gi DcvšÍUxKvmn sub-sections (1), (2), (3) I (4) Gi cwie‡Z© h_vµ‡g wbgœiƒc DcvšÍUxKv Ges sub-sections (1), (2), (3) I (4) cÖwZ¯’vwcZ nB‡e, h_v:Ò46B. Exemption from tax of newly established industrial undertakings set up between the period of July, 2011 and June,
2013, etc. in certain cases.⎯(1) Subject to the provisions of this
Ordinance, income, profits and gains under section 28 from an industrial undertaking (hereinafter referred to as the said undertaking) set-up in Bangladesh between the first day of July,

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
2011 and the thirtieth day of June, 2013 (both days inclusive) shall be exempted from the tax payable under this Ordinance for the period, and at the rate, specified below: if the said undertaking is set-up in(i)

Dhaka and Chittagong divisions, excluding
Dhaka, Narayanganj, Gazipur, Chittagong,
Rangamati, Bandarban and Khagrachari districts, for a period of five years beginning with the month of commencement of commercial production of the said undertaking: Period of Exemption
For the first two years
(first and second year)

100% of income

For the next two years
(third and fourth year)

50% of income

For the last one year
(fifth year)

(ii)

Rate of Exemption

25% of income

Rajshahi, Khulna, Sylhet and Barisal divisions and Rangamati, Bandarban and
Khagrachari districts, for a period of seven years beginning with the month of commencement of commercial production of the said undertaking:
Period of Exemption

Rate of
Exemption

For the first three years (first, second and third year)
For the next three years (fourth, fifth and sixth year)

100% of income

For the last one year
(seventh year)

25% of income

50% of income

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

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(2) For the purpose of this section⎯
"industrial undertaking" means an industry engaged in the production of⎯
(a) active pharmaceuticals ingredient industry and radio pharmaceuticals industry;
(b) barrier contraceptive and rubber latex;
(c) basic chemicals or dyes and chemicals;
(d) basic ingredients of electronic industry (e.g. resistance, capacitor, transistor, integrator circuit); (e) bio-fertilizer;
(f)

biotechnology;

(g) boilers;
(h) compressors;
(i)

computer hardware;

(j)

energy efficient appliances;

(k) insecticide or pesticide;
(l)

petro-chemicals;

(m) pharmaceuticals;
(n) processing of locally produced fruits and vegetables; (o) radio-active (diffusion) application industry
(e.g. developing quality or decaying polymer or preservation of food or disinfecting medicinal equipment); (p) textile machinery;
(q) tissue grafting; or
(r) any other category of industrial undertaking as the Government may, by notification in the official Gazette, specify.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(3)
Notwithstanding anything contained in sub-section (2), for the purpose of this section industrial undertaking shall not include expansion of such an existing undertaking.
(4) The exemption under sub-section (1) shall apply to the said undertaking if it fulfils the following conditions, namely:(a) that the said undertaking is owned and managed by(i)

a body corporate established by or under any law for the time being in force with its head office in
Bangladesh; or

(ii)

a company as defined in ‡Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) with its registered office in
Bangladesh and having a subscribed and paid up capital of not less than two million taka on the date of commencement of commercial production;

(b) that thirty percent of the exempted income under subsection (1) is invested in the said undertaking or in any new industrial undertaking during the period of exemption or within one year from the end of the period to which the exemption under that sub-section relates and in addition to that, another ten percent of the exempted income under sub-section (1) is invested in each year before the expiry of three months from the end of the income year in the purchase of shares of a company listed with any stock exchange, failing which the income so exempted shall, notwithstanding the provisions of this Ordinance, be subject to tax in the assessment year for which the exemption was allowed:
Provided that the quantum of investment referred to in this clause shall be reduced by the amount of dividend, if any, declared by the company enjoying tax exemption under this section;

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(c) that the said undertaking is not formed by splitting up or by reconstruction or reconstitution of business already in existence or by transfer to a new business of any machinery or plant used in business which was being carried on in Bangladesh at any time before the commencement of the new business;
(d) that the said undertaking is approved, and during the relevant income year, stands approved by the Board for the purposes of this section;
(e) that application in the prescribed form for approval for the purposes of this section, as verified in the prescribed manner, is made to the Board within six months from the end of the month of commencement of commercial production; (f)

that the said undertaking obtained a clearance certificate for the relevant income year from the Directorate of
Environment;

(g) that the said undertaking maintains books of accounts on a regular basis and submits return of its income as per provisions laid down in section 75 of this Ordinance.”|
21| Ordinance No. XXXVI of 1984 G b~Zb section 46C Gi ms‡hvRb|D³ Ordinance Gi section 46B Gi ci wbgœiƒc b~Zb section 46C ms‡hvwRZ nB‡e, h_v:Ò46C. Exemption from tax of newly established physical infrastructure facility set up between the period of July, 2011 and June, 2013, etc. in certain cases.-(1) Subject to the provisions of this Ordinance, income, profits and gains under section 28 from physical infrastructure facility (hereinafter referred to as the said facility) set up in Bangladesh between the first day of July, 2011 and the thirtieth day of June, 2013 (both days inclusive) shall be

7694

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 exempted from the tax payable under this Ordinance for ten years beginning with the month of commencement of commercial operation, and at the rate, specified below:
Period of Exemption

Rate of Exemption

For the first five years (first, second, third, fourth and fifth year)

100% of income

For the next three years (sixth, seventh and eighth year)

50% of income

For the last two years (ninth and tenth year)

25% of income

(2) For the purpose of this section, "physical infrastructure facility" means,(a) deep sea port;
(b) elevated expressway;
(c) export processing zone;
(d) flyover;
(e) gas pipe line,
(f)

Hi-tech park;

(g) Information and Communication Technology
(ICT) village or software technology zone;
(h) Information Technology (IT) park;
(i)

large water treatment plant and supply through pipe line;

(j)

Liquefied Natural Gas (LNG) terminal and transmission line;

(k) mono-rail;
(l)

rapid transit;

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(m) renewable energy (e.g energy saving bulb, solar energy plant, windmill);
(n) sea or river port;
(o) toll road;
(p) underground rail;
(q) waste treatment plant; or
(r)

any other category of physical infrastructure facility as the Government may, by notification in the official Gazette, specify.

(3)
The exemption under sub-section (1) shall apply to the said facility if it fulfils the following conditions, namely:(a) that the said facility is owned and managed by(i)

a body corporate established by or under any law for the time being in force with its head office in
Bangladesh; or

(ii) a company as defined in †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) with its registered office in
Bangladesh and having a subscribed and paid up capital of not less than two million taka on the date of commencement of commercial operation;
(b) that thirty percent of the exempted income under subsection (1) is invested in the said facility or in any new physical infrastructure facility during the period of exemption or within one year from the end of the period to which the exemption under that sub-section relates and in addition to that, another ten percent of the exempted income under sub-section (1) is invested in each year before the expiry of three months from the end of the income year in the purchase of shares of a company listed with any stock exchange, failing which the income so exempted shall, notwithstanding the provisions of this Ordinance, be subject to tax in the assessment year for which the exemption was allowed:

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
Provided that the quantum of investment referred to in this clause shall be reduced by the amount of dividend, if any, declared by the company enjoying tax exemption under this section:
(c) that the said facility is approved, and during the relevant income year, stands approved by the Board for the purposes of this section;
(d) that application in the prescribed form for approval for the purposes of this section, as verified in the prescribed manner, is made to the Board within six months from the end of the month of commencement of commercial operation;
(e) that the said facility maintains books of accounts on a regular basis and submits return of its income as per provisions of section 75 of this Ordinance.
(4)
The Board shall give its decision on an application made under clause (d) of sub-section (3) within forty five days from the date of receipt of the application by the Board, failing which the facility shall be deemed to have been approved by the Board for the purposes of this section:
Provided that the Board shall not reject any application made under this section unless the applicant is given a reasonable opportunity of being heard.
(5)
The Board may, on an application of any person aggrieved by any decision or order passed under sub-section (4), if the application is made within four months of the receipt of such decision or order, review the previous decision, order or orders and pass such order in relation thereto as it thinks fit.
(6)
The income, profits and gains of the facility to which this section applies shall be computed in the same manner as is applicable to income chargeable under the head "Income from business or profession":
Provided that in respect of depreciation, only the allowances for normal depreciation specified in paragraph 3 of the
Third Schedule shall be allowed.

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(7)
The income, profits and gains of the facility to which this section applies shall be computed separately from other income, profits and gains of the assessee, if any, and where the assessee sustains a loss from such facility it shall be carried forward and set off against the profits and gains of the said facility for the next year and where it cannot be wholly set off, the amount of the loss not so set off, shall be carried forward for the following year and so on, but no loss shall be carried forward beyond the period specified by the Board in the order issued under sub-section (4) or (5).
(8)
Unless otherwise specified by the Government, nothing contained in this section shall be so construed as to exempt the following from tax chargeable under this section :(a) any dividend paid, credited or distributed or deemed to have been paid, credited or distributed by a company to its share-holders out of the profits and gains;
(b) any income of the said facility classifiable as
"Capital gains" chargeable under the provisions of section 31;
(c) any income of the said facility resulting from disallowance made under section 30.
(9)
Where any exemption is allowed under this section and in the course of making assessment, the Deputy Commissioner of
Taxes is satisfied that any one or more of the conditions specified in this section are not fulfilled, the exemption shall stand withdrawn for the relevant assessment year and the Deputy
Commissioner of Taxes shall determine the tax payable for such year. (10) Any such facility approved under this section may, not later than one year from the date of approval, apply in writing to the
Board for the cancellation of such approval, and the Board may pass such order or orders thereon as it may deem fit.
(11) Notwithstanding anything contained in this section, the
Board may, in the public interest, cancel or suspend fully or partially any exemption allowed under this section.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(12) The Board may make rules regulating the procedure for the grant of approval under sub-section (4), review under sub-section
(5), furnish information regarding payment of other taxes by the said facility, and take such other measures connected therewith or incidental to the operation of this section as it may deem fit.”|

22|
Ordinance No. XXXVI of 1984 Gi section 49 Gi ms‡kvab|-D³
Ordinance Gi section 49 Gi(K)

sub-section (1) Gi clause (zv) Gi cÖvšÍtw¯’Z dzj÷c Gi cwie‡Z© †mwg‡Kvjb cÖwZ¯’vwcZ nB‡e Ges AZtci b~Zb `yBwU clauses h_vµ‡g (zw) Ges (zx) ms‡hvwRZ nB‡e, h_vtÒ(zw) deduction of tax for services from convention hall, conference centre, room or, as the case may be, hall etc.;
(zx) deduction of tax from residents for any income in connection with any service provided to any foreign person.”;

(L)

sub-section (3) Gi clause (a) Gi ænot being payments made by the government,” kã¸wj I Kgv wejyß nB‡e|Ó

23|
Ordinance No. XXXVI of 1984 Gi section 50B Gi ms‡hvRb|-D³
Ordinance Gi section 50A Gi ci wbgœiƒc b~Zb section 50B ms‡hvwRZ nB‡e, h_vtÒ50B. Deduction of tax from payment of remuneration to
Members of Parliament.-Any person responsible for making any payment as remuneration to a Member of Parliament shall, at the time of making such payment, deduct tax on the amount so payable at a rate representing the average of the rates applicable to the estimated total remuneration of the payee for that income year.”|
24|
Ordinance No. XXXVI of 1984 Gi section 52A Gi ms‡kvab|-D³
Ordinance Gi section 52A Gi(K) sub-section (1) Gi(A) Òthe Companies Act, 1913 (VII of 1913) or" kã¸wj, msL¨v¸wj, Kgv Ges eÜbx¸wj wejyß nB‡e;
(Av) Òat the time of making such paymentÓ kã¸wji ci Òor credit of such payment to the account of the payee” kã¸wj mwbœ‡ewkZ nB‡e;

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7699

(L) Explanation: (a) Gi Òinterior decoration or advertisingÓ kã¸wji ci Òor any other services applying professional knowledge” kã¸wj mwbœ‡ewkZ nB‡e|
25|
Ordinance No. XXXVI of 1984 Gi section 52AA Gi ms‡kvab|- D³
Ordinance Gi section 52AA Gi(K) Òto a private security service agency” kã¸wji ci Òor making any payment to any person for rendering any service other than the services specified in this Chapter” kã¸wj mwbœ‡ewkZ nB‡e; (L) Òat the time of such paymentÓ kã¸wji ci Òor credit of such payment to the account of the payee” kã¸wj mwbœ‡ewkZ nB‡e|
26|
Ordinance No. XXXVI of 1984 Gi section 52D Gi ms‡kvab|-D³
Ordinance Gi section 52D Gi(K)

Òten percentÓ kã¸wji cwie‡Z© Òfive percentÓ kã¸wj cÖwZ¯’vwcZ nB‡e; (L)

c_g proviso Gi cÖvšÍ:w¯’Z †Kvjb (:) Gi cwie‡Z© dzj÷c (.) cÖwZ¯’vwcZ
Ö
nB‡e Ges AZ:ci wØZxq proviso wejyß nB‡e|

27|
Ordinance No. XXXVI of 1984 Gi section 52M Gi ms‡kvab|-D³
Ordinance Gi section 52M Gi Òat the time of making such paymentÓ kã¸wji ci Òor credit of such payment to the account of the payee” kã¸wj mwbœ‡ewkZ nB‡e|
28|
Ordinance No. XXXVI of 1984 Gi section 52N Gi ms‡kvab|-D³
Ordinance Gi section 52N Gi Ò, for a term not exceeding three years from the date of its operation in Bangladesh,Ó kã¸wj I Kgv¸wj wejyß nB‡e|
29|
Ordinance No. XXXVI of 1984 G b~Zb sections 52P Ges 52Q Gi ms‡hvRb|-D³ Ordinance Gi section 52O Gi ci wbæiƒc `yBwU b~Zb sections h_vµ‡g 52P Ges 52Q ms‡hvwRZ nB‡e, h_v:Ò52P. Deduction of tax for services from convention hall, conference centre, etc.- Any person, being a corporation, body or authority established by or under any law including any company or enterprise owned, controlled or managed by it, or a company registered under †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18bs AvBb), any Non-

7700

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 government Organization registered with N.G.O Affairs Bureau or any university or medical college or dental college or engineering college which makes any payment to any person on account of renting or using space of convention hall, conference centre, room or, as the case may be, hall, hotel, community centre or any restaurant, shall deduct tax at the rate of five percent from the whole amount paid for the services thereof at the time of making such payment or at the time of credit of such payment to the account of the payee :
Provided that no deduction shall be made by a company when such amount is paid directly to the government.
52Q. Deduction of tax from resident for any income in connection with any service provided to any foreign person.Any person, responsible for paying or crediting to the account of a resident any sum remitted from abroad by way of service charges or consulting fees or commissions or remunerations or any other fees called by whatever name for any service rendered or any work done by a resident person in favour of a foreign person, shall deduct tax at the rate of ten percent of the amount so paid at the time of making such payment or credit of such payment to the account of the payee .Ó|

30|
Ordinance No. XXXVI of 1984 Gi section 53BB Gi ms‡kvab|- D³
Ordinance Gi section 53BB Gi Òzero point five zero percent (0.50%)Ó kã¸wj, msL¨v¸wj, wPý I eÜbxi cwie‡Z© Òzero point six zero percent (0.60%)” kã¸wj, msL¨v, wPý I eÜbx cÖwZ¯’vwcZ nB‡e|
31|
Ordinance No. XXXVI of 1984 Gi section 53BBB Gi ms‡kvab|D³ Ordinance Gi section 53BBB Gi Òzero point zero five percent (0.05%)Ó kã¸wj, msL¨v¸wj, wPý I eÜbxi cwie‡Z© Òzero point one zero percent (0.10%)Ó kã¸wj, msL¨v¸wj, wPý I eÜbx cÖwZ¯’vwcZ nB‡e|
32|
Ordinance No. XXXVI of 1984 Gi section 53BBBB Gi ms‡kvab|D³ Ordinance Gi section 53BBBB Gi Òzero point five zero percent
(0.50%)Ó kã¸wj, msL¨v¸wj, wPý I eÜbxi cwie‡Z© Òzero point seven zero percent
(0.70 %)Ó kã¸wj, msL¨v, wPý I eÜbx cÖwZ¯’vwcZ nB‡e|

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7701

33|
Ordinance No. XXXVI of 1984 Gi section 53C Gi ms‡kvab|-D³
Ordinance Gi section 53C G DwjøwLZ(K) Òthe force of law in Bangladesh or any company” Gi ci Ò, other than a private limited company,Ó Kgv¸wj I kã¸wj wejyß nB‡e;
(L) Ò the Companies Act, 1913 (VII of 1913) or" kã¸wj, msL¨v¸wj,
Kgv Ges eÜbx¸wj wejyß nB‡e|
34|
Ordinance No. XXXVI of 1984 Gi section 53D Gi ms‡kvab|-D³
Ordinance Gi section 53D Gi cwie‡Z© wbæiƒc section 53D cªwZ¯’vwcZ nB‡e, h_v:Ò53D. Deduction from payment to actors, actresses, producers, etc.- (1) A person responsible for making any part or full payment for purchasing a film, drama or television or radio programme shall deduct tax at the rate of ten percent of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee.
(2) A person responsible for making any part or full payment to another person for performing in a film, drama, advertisement or any television or radio programme shall deduct tax at the rate of ten percent of the amount paid or payable at the time of making payment or credit of such payment to the account of the payee.”|
35|
Ordinance No. XXXVI of 1984 Gi section 53E Gi ms‡kvab|-D³
Ordinance Gi section 53E †Z DwjøwLZ(K) Òthe Companies Act, 1913 (VII of 1913) or" kã¸wj, msL¨v¸wj,
Kgv Ges eÜbx¸wj wejyß nB‡e;
(L) Òmanufactured by it” kã¸wj wejyß nB‡e; Ges
(M) Òseven and half percent” Gi cwie‡Z© Òten percent” kã¸wj cÖwZ¯’vwcZ nB‡e|
36|
Ordinance No. XXXVI of 1984 Gi section 53FF Gi ms‡kvab|-D³
Ordinance Gi section 53FF Gi(K)

clause (a) Gi(A) Òin case of building or apartmentÓ Gi ci Ò, constructed for residential purposes,Ó Kgv¸wj I kã¸wj mwbœ‡ewkZ nB‡e;

7702

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(Av) sub-clause (i) I (ii) Gi cwie‡Z© wbæiƒc sub-clause (i), (ii) I
(iii) cÖwZ¯’vwcZ nB‡e, h_v:Ò(i) at Gulshan Model Town, Banani, Baridhara,
Motijeel Commercial Area and Dilkusha
Commercial Area of Dhaka, taka two thousand per square metre;
(ii) at Dhanmondi Residential Area, Defense Officers
Housing Society (DOHS), Mahakhali, Lalmatia
Housing Society, Uttara Model Town,
Bashundhara
Residential
Area,
Dhaka
Cantonment Area, Karwan Bazar Commercial
Area of Dhaka and Panchlaish Residential Area,
Khulshi Resindential Area, Agrabad and
Nasirabad of Chittagong, taka one thousand and eight hundred per square metre;
(iii) in areas other than areas mentioned in sub-clauses
(i) and (ii), taka eight hundred per square metre; ”;
(L) clause (a) Gi ci wbæiƒc clause (aa) ms‡hvwRZ nB‡e, h_v:Ò(aa) in case of building or apartment or any space thereof, constructed not for the residential purposes, situated(i)

in areas mentioned under sub-clause (i) of clause
(a), taka eight thousand per square metre;

(ii)

in areas mentioned under sub-clause (ii) of clause
(a), taka six thousand per square metre;

(iii) in areas mentioned under sub-clause (iii) of clause
(a), taka two thousand per square metre;Ó|
37|
Ordinance No. XXXVI of 1984 Gi section 53H Gi ms‡kvab|-D³
Ordinance Gi section 53H Gi(K) sub-section (1) Gi cwie‡Z© wbgœiƒc sub-section (1) cÖwZ¯’vwcZ nB‡e, h_v:Ò(1) Any person responsible for registering any document of a person under the provisions of clause (b), (c) or (e) of sub-section
(1) of section 17 of the Registration Act, 1908 (XVI of 1908), shall

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7703

not register any document unless tax is paid at the following rate on the value of the property to which the document relates and on which stamp-duty is chargeable under the Stamp Act, 1899 (II of
1899) by the person whose right, title or interest is sought to be transferred, assigned, limited or extinguished thereby, at the time of registration of such document:
(a) within the jurisdiction of Dhaka, Gazipur and
Narayanganj
districts,
Chittagong
Development
Authority (CDA), Khulna Development Authority
(KDA), Rajshahi Development Authority (RDA), a
City Corporation, Paurashava, Cantonment Board, two percent; (b) in any area, other than the areas mentioned in clause
(a), one percent."
(L) sub-section (2) Gi clause (d) Gi cwie‡Z© wbgœiƒc cÖwZ¯’vwcZ nB‡e, h_v:⎯

clause (d)

Ò(d) transfer of any agricultural land in the area mentioned in clause (b) of sub-section (1).Ó|
38|
Ordinance No. XXXVI of 1984 Gi section 53J Gi ms‡kvab|-D³
Ordinance Gi section 53J Gi Òat the time of such paymentÓ kã¸wji ci Òor credit of such payment to the account of the payeeÓ kã¸wj mwbœ‡ewkZ nB‡e|
39|
Ordinance No. XXXVI of 1984 Gi section 62A Gi we‡jvc|-D³
Ordinance Gi section 62A wejyß nB‡e|
40|
Ordinance No. XXXVI of 1984 Gi section 73 Gi ms‡kvab|-D³
Ordinance Gi section 73 Gi sub-section (3) Gi clause (b) Gi sub-clause
(ii) G DwjøwLZ Òthe said assessed taxÓ kã¸wji cwie‡Z© Òthe said seventy five percent of the assessed taxÓ kã¸wj cÖwZ¯’vwcZ nB‡e|
41|
Ordinance No. XXXVI of 1984 G section 74 Gi ms‡kvab|-D³
Ordinance Gi cÖ¯ÍvweZ section 74 Gi sub-section (1) G DwjøwLZ Òby him on the basis of such returnÓ kã¸wj Gi ci Òor tax liabilities, if applicable, as per provision of section 16CCCÓ kã¸wj, msL¨v¸wj I eY©¸wj mwbœ‡ewkZ nB‡e|Ó

7704

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

42|
Ordinance No. XXXVI of 1984 Gi section 75 Gi ms‡kvab|-D³
Ordinance Gi section 75 Gi sub-section (IA) Gi clause (g) Gi cÖvšÍtw¯’Z dzj÷c (.) Gi cwie‡Z© †mwg‡Kvjb (;) cÖwZ¯’vwcZ nB‡e Ges AZtci wbæiƒc b~Zb clause
(h) mwbœ‡ewkZ nB‡e, h_v:Ò(h) any non-government organisation registered with NGO
Affairs Bureau.Ó|
43|
Ordinance No. XXXVI of 1984 Gi section 75A I section 75B Gi ms‡hvRb|- D³ Ordinance Gi section 75 Gi ci wbæiƒc b~Zb `yBwU sections h_vµ‡g 75A I 75B ms‡hvwRZ nB‡e, h_v:Ò75A. Return of withholding tax.-(1) Every person, being a company, shall file or cause to be filed, with the Deputy
Commissioner of Taxes where he is being assessed, a return of withholding tax collected or deducted as per provisions of Chapter
VII of this Ordinance.
(2)

The return under sub-section (1) shall be(a)

furnished in the prescribed form setting forth therein such particulars and information as may be required thereby;

(b)

signed and verified by the principal officer thereof; (c)

filed quarterly, unless the date is extended under sub-section (3), by the fifteenth day of October,
January, April and July of the financial year for which the tax is deducted or collected;

(d)

accompanied by a statement of deduction or collection of tax along with copy of treasury challans or payment orders.

(3) The last date for the submission of return as specified in sub-section (2) may be extended by the Deputy Commissioner of
Taxes upto fifteen days from the date so specified.

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7705

75B. Obligation to furnish Annual Information Return.-(1)
Government may, by notification in the official gazette, require any person or group of persons responsible for registering or maintaining books of account or other documents containing a record of any specified financial transaction, under any law for the time being in force, to furnish an Annual Information Return, in respect of such specified financial transaction.
(2) The Annual Information Return referred to in sub-section
(1) shall be furnished to the Board or any other income tax authority or agency, in such form, manner and within such time as may be prescribed.Ó| 44|
Ordinance No. XXXVI of 1984 G b~Zb section 75C Gi ms‡hvRb|D³ Ordinance Gi cÖ¯ÍvweZ section 75B Gi ci wbgœiƒc b~Zb section 75C ms‡hvwRZ nB‡e, h_v tÒ75C. Concurrent jurisdiction.-Board may, by general or a special order in writing, direct that in respect of all or any proceedings relating to receiving of return of income and issuance of acknowledgement thereof in accordance with the provisions of section 75, 77, 78, 89(2), 91(3) or 93(1), the powers and functions of the Deputy Commissioner of Taxes shall be concurrently exercised by such other authority as may be specified by the
Board.”

45|
Ordinance No. XXXVI of 1984 Gi section 82BB Gi ms‡kvab|- D³
Ordinance Gi section 82BB Gi(K)

sub-section (1) Gi(A) ÒWhere an assesseeÓ kã¸wji cwie‡Z© ÒSubject to subsection (3), where an assessee, either manually or electronically,Ó kã¸wj I Kgv¸wj cÖwZ¯’vwcZ nB‡e;
(Av) Òissue a receipt of such returnÓ kã¸wji ci Òmanually or electronicallyÓ kã¸wj mwbœ‡ewkZ nB‡e;

(L)

sub-section (3) Gi(A) Òand section 93Ó kã¸wj I msL¨v¸wj wejyß nB‡e;

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(Av) cÖvšÍtw¯’Z dzj÷c (.) Gi cwie‡Z© †Kvjb (:) cÖwZ¯’vwcZ nB‡e Ges
AZtci wbæiƒc proviso ms‡hvwRZ nB‡e, h_v:ÒProvided that a return of income filed under this section shall not be selected for audit where such return shows at least twenty per cent higher income than the income assessed or shown in the return of the immediate preceding assessment year and(a) does not have any income which is exempted from tax; or
(b) does not have receipt of Gift; or
(c) does not have loan other than from a bank or financial institution; or
(d) sum of accretion of net wealth and shown expenditure is covered by the income.”|

46|
Ordinance No. XXXVI of 1984 Gi section 82C Gi ms‡kvab|-D³
Ordinance Gi section 82C Gi cwie‡Z© wbæiƒc section 82C cÖwZ¯’vwcZ nB‡e, h_v:Ò(1) Subject to sub-sections (3), (4), (5), (6), (7), (8) and (9), notwithstanding anything contained in any other provisions of this
Ordinance, tax deducted or collected at source in accordance with the provisions mentioned in sub-section (2) shall be deemed to be the final discharge of tax liability from that source.
(2)
The provisions referred to in sub-section (1) shall be the following, namely(a) the amount representing the payments on account of supply of goods or execution of contract to which tax is deductible under section 52;
(b) the amount representing the payment on account of royalty, fees for technical services for which tax is deductible under section 52A(2);
(c) commission from clearing and forwarding agency business for which tax is deductible under section
52AAA;
(d) the amount of the value of the banderols computed for the purpose of collection of tax on account of the manufacture of cigarettes under section 52B;

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(e) the amount of compensation against acquisition of property under section 52C;
(f)

the amount of salaries of a foreign technician serving in a diamond cutting industry, for which tax is deductible under section 52O;

(g) the amount as computed for the purpose of collection of tax under section 53 in respect of goods imported, not being goods imported by an industrial undertaking as raw materials for its own consumption;
(h) the amount received or receivable from shipping business of a resident on which tax is collectible under section 53AA;
(i)

the amount received on account of export of manpower on which tax is deductible under section 53B;

(j)

the amount received on account of export of certain items on which tax is deductible under section 53BB;

(k) the amount received on account of transaction by a member of a stock exchange for which tax is collectible under section 53BBB ;
(l)

the amount of auction purchase on which tax is collectible under section 53C;

(m) the amount received on account of courier business of a non-resident under section 53CC;
(n) the amount received from persons engaged in real estate or land development business on which tax is collectible under section 53FF;
(o) the amount of remuneration or reward, whether by way of commission or otherwise payable to an insurance agent on which tax is deductible under section 53G;
(p) the amount representing the payment on account of survey by surveyor of a general insurance company on which tax is deductible under section 53GG;
(q) the amount of the value of the property as mentioned in section 53H for the purpose of collection of tax under that section;

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(r) the premium received from raising of share at a premium over face value under section 53L;
(s) income derived from transfer of securities or mutual fund units by sponsor shareholders of a company etc. under section 53M;
(t)

the amount on account of winnings referred to in section 19(13) on which tax is deductible under section
55:
Provided that provisions of sub-section (1) shall not be applicable in the case of clause (a) of this sub-section with respect to a contractor of an oil company or a subcontractor to the contractor of an oil company as referred to in rule 39 of the Income-tax Rules, 1984.

(3) Tax deducted or collected at source from the sources mentioned in sub-section (2) shall not be adjusted against refund due for earlier year or years or refund due for the assessment year from any source other than those mentioned in sub-section (2).
(4) Income from the sources mentioned in sub-section (2) shall be determined on the basis of the tax deducted or collected at source and the rate or rates of tax applicable for the assessment year.
(5) Income computed in accordance with sub-section (4) shall not be set off with loss computed under any other source for the assessment year or with loss of earlier year or years.
(6) Any income shown or assessed in excess of the amount determined in sub-section (4) shall be liable to tax at the rate or rates applicable for the assessment year.
(7) Any amount not admissible as allowances under section 30 shall be added to the income as referred to in sub-section (4).
(8) Income referred to in sub-sections (6) and (7) shall be taxable at the rate or rates applicable for the year after determining income under sub-section (4).
(9) In addition to the tax mentioned in this section, in accordance with the provisions of the Finance Act, if any, the assessee shall pay surcharge.Ó|

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7709

47|
Ordinance No. XXXVI of 1984 Gi section 117 Gi ms‡kvab|-D³
Ordinance Gi section 117 Gi(K) sub-section (2) Gi clause (f) Gi †kl cÖvšÍ:w¯’Z dzj÷c (.) Gi cwie‡Z©
†mwg‡Kvjb (;) cÖwZ¯’vwcZ nB‡e Ges AZ:ci wbæiƒc b~Zb clause (g) ms‡hvwRZ nB‡e, h_v:Ò(g) extract the data, images or any inputs stored in the electronic records and systems or enter the systems by breaking through password protection or copy or analyse the data, books of accounts, documents, images or inputs.Ó;
(L)

sub-section (3) Gi(A) ÒgovernmentÓ kãwUi ci Òor any professional expert from outside the governmentÓ kã¸wj mwbœ‡ewkZ nB‡e;
(Av) Òevery such officerÓ kã¸wji ci Òor professional expertÓ kã¸wj mwbœ‡ewkZ nB‡e|

48|
Ordinance No. XXXVI of 1984 Gi section 124 Gi ms‡kvab|-D³
Ordinance Gi section 124 Gi sub-section (1) Gi Òor 93(1)Ó kã, msL¨v¸wj I eÜbx¸wji cwie‡Z© Ò, 93(1) and or withholding tax required under section
75AÓ kã¸wj I msL¨v mwbœ‡ewkZ nB‡e|
49|
Ordinance No. XXXVI of 1984 Gi wejyß CHAPTER XVIIIA Gi ci CHAPTER XVIIIB ms‡hvRb|-D³ Ordinance Gi wejyß CHAPTER
XVIIIA Gi ci wbæiƒc b~Zb CHAPTER XVIIIB ms‡hvwRZ nB‡e, h_v:ÒChapter XVIIIB
Alternative Dispute Resolution
152F. Alternative Dispute Resolution.-(1) Notwithstanding anything contained in Chapter XIX any dispute of an assessee lying with any income tax authority, Taxes Appellate Tribunal or Court may be resolved through Alternative Dispute Resolution (hereinafter referred to as ADR) in the manner described in the following sections of this Chapter and rules made thereunder.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

(2) Board may, by notification in the official Gazette, specify the class or classes of assessees eligible for ADR or extend the area or areas in which these provisions may be applied.
152G. Commencement of ADR.-The ADR as mentioned in this Chapter shall come into force on such date and in such class or classes of assessees as the Board may determine by notification in the official Gazette.
152H. Definition.-For the purposes of this Chapter, unless the context otherwise requires(a) "authorised representative" means an authorised representative mentioned in sub-section (2) of section
174;
(b) "bench" means bench of Taxes Appellate Tribunal;
(c) "Commissioner's Representative" means an officer or officers nominated by the Commissioner of Taxes from among the income tax authorities under section 3 to represent in the Alternative Dispute Resolution process under this Chapter;
(d) "court" means the Supreme Court;
(e) "dispute" means an objection of an assessee regarding(i)

assessment of income above the income declared by him in his return of income for the relevant year, or

(ii) order of an appellate authority under chapter XIX which results in assessment of income which is above the declared amount in his return of income; 152I. Application for alternative resolution of disputes.-(1)
Notwithstanding anything contained in Chapter XIX an assessee, if aggrieved by an order of an income tax authority, may apply for resolution of the dispute through the ADR process.
(2) An assessee may apply for ADR of a dispute which is pending before any incometax authority, tribunal or court.

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7711

(3) All cases dealt with under sub-section (2) are subject to permission of the concerned incometax authority or the court, as the case may be:
Provided that after obtaining such permission from the income tax authority, Tribunal or the court and upon granting of such permission, the matter shall remain stayed during the ADR negotiation process.
(4) The application shall be submitted in such form, within such time, accompanied with such fees and verified in such manner as may be prescribed. (5) The application is to be submitted to the respective Appellate
Joint Commissioner of Taxes or Appellate Additional Commissioner of
Taxes or Commissioner of Taxes (Appeals) or Taxes Appellate Tribunal, as the case may be.
(6) In the case of a dispute pending before either Division of the
Supreme Court, the assessee shall obtain the permission of the court prior to filing an application under sub-section (2), by filing an application before the court which, upon such an application being made before it, may pass an order allowing the matter to proceed to ADR, or otherwise as it deems fit.
152J. Eligibility for application for ADR.-An assessee shall not be eligible for application to ADR if he fails to(a)

submit the return of income for the relevant year or years; or

(b)

pay tax payable under section 74.

152K. Appointment of Facilitator and his duties and responsibilities.For the purposes of resolving a dispute in an alternative way, the Board may select or appoint Facilitator and determine his duties and responsibilities by rules.
152L. Rights and duties of the assessee for ADR.-(1) Subject to subsection (2), the assessee applying for ADR shall be allowed to negotiate himself personally or alongwith an authorized representative, with the
Commissioner's Representative for the concerned dispute under the facilitation and supervision of the Facilitator.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

(2) The Facilitator may exempt the applicant-assessee from personally attending the negotiation process and may be allowed to represent himself by an authorised representative, if he has sufficient reasons for his absence.
(3) While submitting an application for ADR, the applicantassessee shall submit all related papers and documents, disclose all issues of law and facts.
(4) The applicant-assessee shall be cooperative, interactive, fair and bonafide while negotiating for resolution.
(5) If the applicant-assessee makes any untrue declaration, submits any false document and obtains an order or assessment on that basis, the order or assessment shall be set aside, if so detected, and appropriate legal action be initiated against him.
(6) The applicant-assessee shall be liable to pay any taxes, if due as a result of negotiation with the time frame as decided in the ADR.
152M. Nomination and responsibility of the Commissioner's
Representative in ADR.-(1) The respective Commissioner of Taxes may nominate any income tax authority subordinate to him, not below the rank of Deputy Commissioner of Taxes to represent him in the negotiation process of the ADR.
(2) The representative so nominated under sub-section (1) shall attend the meeting(s) of ADR negotiation process and sign the agreement of such negotiation process, where an agreement is reached.
152N. Procedures of disposal by the Alternative Dispute Resolution.(1) Upon receiving the application of ADR, the Facilitator shall forward a copy of the application to the respective Deputy Commissioner of Taxes and also call for his opinion on the grounds of the application and also whether the conditions referred to in sections 152I and 152J have been complied with.
(2) If the Deputy Commissioner of Taxes fails to give his opinion regarding fulfillment of the conditions within fifteen days from receiving the copy mentioned in clause (c) of sub-section (3), the Facilitator may deem that the conditions thereto have been fulfilled.

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(3)

7713

The Facilitator may(a) notify in writing the applicant and the Commissioner of
Taxes or the Commissioner's Representative to attend the meetings for settlement of disputes on a date mentioned in the notice; (b) if he considers it necessary to do so, adjourn the meeting from time to time;
(c) call for records or evidences from the Deputy
Commissioner of Taxes or from the applicant before or at the meeting, with a view to settle the dispute; and
(d) before disposing of the application, cause to make such enquiry by any incometax authority as he thinks fit.

(4) The Facilitator will assist the applicant-assessee and the
Commissioner's Representative to agree on resolving the dispute or disputes through consultations and meetings.
152O. Decision of the ADR.-(1) A dispute, which is subject to this
Ordinance, may be resolved by an Agreement either wholly or in part where both the parties of the dispute accept the points for determination of the facts or laws applicable in the dispute.
(2) Where an agreement is reached, either wholly or in part, between the assessee and the Commissioner's Representative, the
Facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed.
(3) The recording of every such agreement shall describe the terms of the agreement including any tax payable or refundable and any other necessary and appropriate matter, and the manner in which any sums due under the agreement shall be paid and such other matters as the Facilitator may think fit to make the agreement effective.
(4) The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

(5) The agreement shall be signed by the assessee and the
Commissioner's Representative and the facilitator.
(6) Where no agreement, whether wholly or in part, is reached or the dispute resolution is ended in disagreement between the applicantassessee and the concerned Commissioner's Representative for noncooperation of either of the parties, the Facilitator shall communicate it, in writing recording reasons thereof, within fifteen days from the date of disagreement, to the applicant and the Board, the concerned court,
Tribunal, appellate authority and income tax authority, as the case may be, about such unsuccessful dispute resolution.
(7) Where the agreement is reached, recorded and signed accordingly containing time and mode of payment of payable dues or refund, as the case may be, the Facilitator shall communicate the same to the assessee and the concerned Deputy Commissioner of Taxes for compliance with the agreement as per provisions of this Ordinance.
(8) No agreement shall be deemed have been reached if the
Facilitator fails to make an agreement within one month from the end of the month in which the application is filed.
(9) Where there is a successful agreement, the Facilitator shall communicate the copy of the agreement to all the parties mentioned in sub-section (6) within fifteen days from the date on which the Facilitator and the parties have signed the agreement.
152P. Effect of agreement.-(1) Notwithstanding anything contained in any provision of this Ordinance, where an agreement is reached, under sub-section (9) of section 152O, it shall be binding on both the parties and it cannot be challenged in any authority, Tribunal or court either by the assessee or any other income tax authority.
(2) Every agreement, concluded under section 152O shall be conclusive as to the matters stated therein and no matter covered by such agreement shall, save as otherwise provided in this Ordinance, be reopened in any proceeding under this Ordinance.

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152Q. Limitation for appeal where agreement is not concluded.- (1)
Notwithstanding anything contained in any provision of this Ordinance, where an agreement is not reached under this Chapter, wholly or in part, the assessee may prefer an appeal(a) to the Appellate Joint Commissioner of Taxes or Appellate
Additional Commissioner of Taxes or Commissioner of Taxes
(Appeals), as the case may be, where the dispute arises out of an order of a Deputy Commissioner of Taxes;
(b) to the Taxes Appellate Tribunal where the dispute arises out of an order of the Appellate Joint Commissioner of Taxes or
Appellate Additional Commissioner of Taxes or
Commissioner of Taxes (Appeals), as the case may be; and
(c) to the respective appellate authority or court from where the assessee-applicant has got permission to apply for ADR.
(2) In computing the period of limitations for filing appeal, the time elapsed between the filing of the application and the decision or order of the ADR shall be excluded.
152R. Post verification of the agreement.-(1) The Board may monitor the progress of disposal of the application for ADR in the manner as may be prescribed and ensure necessary support and coordination services.
(2) Copies of all agreement or matter of disagreement shall be sent by the Facilitator to the respective Commissioner and Board for verification and ascertainment of whether the agreement is legally and factually correct.
(3) After receiving the copy of agreement or matter of disagreement, if it appears to the Board that the alleged agreement is obtained by fraud, misrepresentation or concealment of fact causing loss of revenue, then such agreement shall be treated as void and the matter shall be communicated to the concerned authorities, Tribunal or court for taking necessary action.
152S. Bar on suit or prosecution.-No civil or criminal action shall lie against any person involved in the ADR process before any court, tribunal or authority for any action taken or agreement reached in good faith.Ó|

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

50|
Ordinance No. XXXVI of 1984 Gi section 158 Gi ms‡kvab|-D³
Ordinance Gi section 158 Gi sub-section (2) Gi(K)

Òfive percentÓ kã¸wji cwie‡Z© Òten percentÓ kã¸wj cÖwZ¯’vwcZ nB‡e; (L)

cÖvšÍ:w¯’Z dzjóc (.) Gi cwie‡Z© †Kvjb (:) cÖwZ¯’vwcZ nB‡e Ges AZ:ci wbæiƒc proviso ms‡hvwRZ nB‡e, h_v:ÒProvided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him.Ó|

51|
Ordinance No. XXXVI of 1984 Gi section 160 Gi ms‡kvab|-D³
Ordinance Gi section 160 Gi sub-section (1) Gi cÖ_g proviso Gi cwie‡Z© wbgœiƒc proviso cÖwZ¯’vwcZ nB‡e, h_v:ÒProvided that no reference under sub-section (1) shall lie against an order of the Taxes Appellate Tribunal, unless the assessee has paid the following tax at the rate of(a) twenty five per cent of the difference between the tax as determined on the basis of the order of the Taxes
Appellate Tribunal and the tax payable under section
74 where tax demand does not exceed one million taka;
(b) fifty per cent of the difference between the tax as determined on the basis of the order of the Taxes
Appellate Tribunal and the tax payable under section
74 where tax demand exceeds one million taka:Ó|
52|
Ordinance No. XXXVI of 1984 Gi section 164 Gi ms‡kvab|-D³
Ordinance Gi section 164 Gi(K) clause (c) Gi ci b~Zb clause (cc) mwbœ‡ewkZ nB‡e, h_v:Ò(cc) refuses to furnish such information as may be necessary under section 113;Ó|

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7717

53|
Ordinance No. XXXVI of 1984 Gi section 165B Gi ms‡hvRb|- D³
Ordinance Gi section 165A Gi ci wbgœiƒc b~Zb section 165B ms‡hvwRZ nB‡e, h_v:Ò165B. Punishment for obstructing an income tax authority.-A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable with imprisonment for a term not exceeding one year, or with a fine, or with both.Ó|
54|
Ordinance No. XXXVI of 1984 Gi section 184A Gi ms‡kvab|- D³
Ordinance Gi section 184A Gi(K) wk‡ivbvg Gi ÒRequirement of certificate in certain casesÓ kã¸wji cwie‡Z©
ÒRequirement
of certificate or acknowledgment receipt of return of income in certain casesÓ kã¸wj cÖwZ¯’vwcZ nB‡e;
(L) Òin this Ordinance,Ó kã¸wj I Kgvi ci ÒeitherÓ kãwU mwbœ‡ewkZ nB‡e; (M) Òcontaining the tax payer's identification numberÓ kã¸wji ci
Òor an acknowledgement receipt of the return of income submitted for the immediate preceding assessment yearÓ kã¸wj mwbœ‡ewkZ nB‡e|
55|
Ordinance No. XXXVI of 1984 Gi section 184B Gi ms‡kvab|- D³
Ordinance Gi section 184B Gi cwie‡Z© wbgœiƒc section 184B cÖwZ¯’vwcZ nB‡e, h_v:Ò184B. Tax-payer’s Identification Number.-(1) Every assessee or any person who applies for Tax-payer's Identification Number will be Given a tax-payer's identification number in such manner as may be prescribed:
Provided that Tax-payer's Identification Number may be issued without any application where any income tax authority has found a person having taxable income during the year and has failed to apply before issuance of the said number.
(2) Board may, by general or special order in writing, direct any person or classes of persons who already hold a Tax-payer's
Identification Number to furnish such information or documents for the purpose of re-registration and thereafter issue a new Taxpayer's Identification Number.Ó|

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

56|
Ordinance No. XXXVI of 1984 G b~Zb section 184F Gi ms‡hvRb|D³ Ordinance Gi section 184E Gi ci wbgœiƒc b~Zb section 184F ms‡hvwRZ nB‡e, h_vtÒ184F. Ordinance to override other laws.-Notwithstanding anything contained in any other law for the time being in force, the provisions of this Ordinance or any proceedings thereunder shall prevail over any other law in respect of tax on income and exemptions of tax thereof.”|
57|
Ordinance No. XXXVI of 1984 Gi THIRD SCHEDULE Gi ms‡kvab|-D³ Ordinance Gi THIRD SCHEDULE Gi paragraph 3 Gi
TABLE Gi µwgK b¤^i (e) wbægœƒc cÖwZ¯’vwcZ nB‡e, h_v:Ò(e) physical infrastructure undertaking(i) Bridge ---------------------------2
(ii) Road ----------------------------2
(iii) Fly over ------------------------2.Ó;
58|
Ordinance No. XXXVI of 1984 Gi SIXTH SCHEDULE Gi ms‡kvab|⎯D³ Ordinance Gi SIXTH SCHEDULE Gi(K)

PART A Gi(A) paragraph 1 Gi sub-paragraph (2) Gi clause (b) Gi subclause (ii) Gi cÖvšÍ:w¯’Z dzjóc (.) Gi cwie‡Z© Ò, orÓ Kgv I kãwU cÖwZ¯’vwcZ nB‡e Ges AZ:ci wbgœiƒc GKwU b~Zb sub-clause
(iii) mwbœ‡ewkZ nB‡e, h_v:Ò(iii) deposited in any account with scheduled bank of which fifty one per cent or more shares are held by the government.Ó; (Av) paragraph 12, paragraph 13, paragraph 30 I paragraph
31B wejyß nB‡e;
(B) paragraph 33 Gi Ò2011Ó msL¨v¸wj Gi cwie‡Z© Ò2013Ó msL¨v¸wj cÖwZ¯’vwcZ nB‡e Ges AZ:ci ÒExplanationÓ Gi cwie‡Z© wbgœiƒc ÒExplanationÓ cÖwZ¯’vwcZ nB‡e, h_v:ÒExplanation.-Information
Technology
Enabled
Services (ITES) means-Digital Content Development and Management, Animation (both 2D and 3D),
Geographic Information Services (GIS), IT Support and
Software Maintenance Services, Web Site Services,

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7719

Business Process Outsourcing, Data entry, Data
Processing, Call Centre, Graphics Design (digital service), Search Engine Optimization, Web Listing, Ecommerce and Online Shopping, document conversion, imaging and archiving.Ó;
(C) paragraph 35 Gi Ò2011Ó msL¨v¸wj Gi cwie‡Z© Ò2013Ó msL¨v¸wj cÖwZ¯’vwcZ nB‡e;
Ò(D) wejyß paragraph 41 Gi wbgœiƒc paragraph 42 ms‡hvwRZ nB‡e, h_v t⎯
42. Any income from poultry farming for the period from the first day of July , 2011 to the thirtieth day of June, 2013 subject to the following conditions :
(a)

if such income exceeds taka 1,50,000/- an amount not less than 10% of the said income shall be invested in the purchase of bond or securities issued by the Government within six months from the end of the income year;

(b)

the person shall file return of his income in accordance with the provisions of clause (c) of sub-section (2) of section 75 of this Ordinance; and

(c)

no such income shall be transferred by way of gift or loan within five years from the end of the income year.”

(2) Dc`dv (L) Gi (B) wbgœiƒc cÖwZ¯’vwcZ nDK, h_v t
Ò(B) paragraph 23 Gi ci cuvPwU b~Zb paragraphs h_vµ‡g 24, 25, 26, 27 I
28 ms‡hvwRZ nB‡e, h_v t⎯
Ò24. Any sum paid by an assessee as donation to a national level institution set up in memory of the liberation war.
25. Any sum paid by an assessee as donation to a national level institution set up in memory of Father of the
Nation.
26. Any sum paid by an assessee as donation to Prime
Minister’s Higher Education Fund.
27. Any sum invested by an assessee, being an individual, in the acquisition, through Initial Public Offering, of any stocks of shares of a company, mutual fund or debenture listed with any stock exchange.
28. Any sum invested by an assessee, being an individual, in the purchase of Bangladesh Government Treasury Bond.

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(L)

PART B Gi(A) paragraph 8 I paragraph 9 wejyß nB‡e;
(Av) paragraph 11 Gi cwie‡Z© wbgœiƒc paragraph 11 cÖwZ¯’vwcZ nB‡e, h_v:Ò11. An amount not exceeding taka sixty thousand by an individual in any deposit pension scheme sponsored by a scheduled bank.Ó;

59|
Ordinance No. XXXVI of 1984 Gi EIGHTH SCHEDULE Gi we‡jvc|-D³ Ordinance Gi EIGHTH SCHEDULE wejyß nB‡e|
60|
AvqKi|-(1) Dc-aviv (3) Gi weavbvejx mv‡c‡ÿ, 2011 mv‡ji 1 RyjvB Zvwi‡L
Aviä Ki erm‡ii Rb¨ †Kvb Ki wba©vi‡Yi †ÿ‡Î GB AvB‡bi Zdwmj-3 G wbw`©ó Ki nvi
Abyhvqx AvqKi avh© nB‡e|
(2) †h mKj †ÿ‡Î Income-tax Ordinance Gi SECOND SCHEDULE
(jUvix Avq msµvšÍ) cÖ‡hvR¨ nB‡e †m mKj †ÿ‡Î Av‡ivcY‡hvM¨ Ki D³ SCHEDULE
Abymv‡iB avh© Kiv nB‡e, wKš‘ K‡ii nvi wba©vi‡Yi †ÿ‡Î Dc-aviv (1) Gi weavb cÖ‡qvM
Kwi‡Z nB‡e|
(3) Income-tax Ordinance Gi Chapter VII Abymv‡i Ki KZ©‡bi wbwgË
Zdwmj-3 G (AvqKi nvi msµvšÍ) ewY©Z nvi 2011 mv‡ji 1 RyjvB Zvwi‡L Aviä Ges 2012 mv‡ji 30 Ryb Zvwi‡L mgvc¨ erm‡ii Rb¨ cÖ‡hvR¨ nB‡e|
(4) GB avivq Ges GB avivi Aaxb Av‡ivwcZ AvqKi nv‡ii D‡Ï‡k¨ e¨eüZ Ò†gvU
Avq (total income)Ó ewj‡Z Income-tax Ordinance, 1984 Gi weavb Abymv‡i wbiƒwcZ †gvU Avq (total income) eySvB‡e|
61|
mviPvR©|-Income-tax Ordinance, 1984 (XXXVI of 1984) Gi AvIZvq
2011 mv‡ji 1 RyjvB nB‡Z Aviä Ki erm‡ii Rb¨ †Kvb Ki wba©vi‡Yi †ÿ‡Î Zdwmj-3 Gi wØZxq As‡k wbw`©ó nvi Abyhvqx mviPvR© avh©¨ nB‡e|

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cÂg Aa¨vq g~j¨ ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi ms‡kvab
62|
1991 m‡bi 22 bs AvB‡b aviv 2 Gi ms‡kvab|-g~j¨ ms‡hvRb Ki AvBb, 1991
(1991 m‡bi 22 bs AvBb), AZtci D³ AvBb ewjqv DwjøwLZ, Gi aviv 2 Gi(K) `dv (N) G DwjøwLZ ÒDr‡m KwZ©ZÓ kã¸wji cwie‡Z© ÒAwMÖg Av`vqK…ZÓ kã¸wj cÖwZ¯’vwcZ nB‡e;
(L) `dv Ò(TT)Ó Gi ci bZzb `dv Ò(TTT)Ó AšÍfy©³ nB‡e, h_vt(TTT) ÒPxd KwgkbviÓ A_© aviv 20 Gi Aaxb wbhy³ †Kv‡bv ÒPxd Kwgkbvi, g~j¨ ms‡hvRb KiÓ whwb GB AvBb Øviv Kwgkbvi‡K cÖ`Ë Abyiƒc `vwqZ¡ cvjb I ÿgZv cÖ‡qvM Kwi‡Z cvwi‡eb|
(M) `dv (g) Gi ci wbgœiƒc b~Zb `dv (gg) mwbœ‡ewkZ nB‡e, h_v:Ò(gg) Òm¤§vbbv cÎÓ A_© aviv 36K Gi Aaxb Kwgkbvi KZ©„K Bmy¨K…Z g~j¨ ms‡hvRb Ki m¤§vbbv cÎ;Ó|
63|

AvB‡bi aviv-2 Gi ci wbgœiƒc b~Zb aviv 2K mwbœ‡ewkZ nB‡e, h_v t-

2K| AvB‡bi cÖvavb¨|-AvcvZZt ejer Ab¨ †Kvb AvBb, wewa, cÖweavb, Pzw³ ev
AvB‡bi ÿgZvm¤úbœ Ab¨ †Kvb `wj‡j hvnv wKQyB _vKzK bv †Kb, GB AvB‡bi weavbvejx cÖvavb¨ cvB‡e|
64|
1991 m‡bi 22 bs AvB‡bi aviv 3 Gi ms‡kvab|-D³ AvB‡bi aviv 3 Gi Dc-aviv
(3) Gi `dv (O) †Z DwjøwLZ ÒmieivnKvixÓ k‡ãi cwie‡Z© ÒmieivnKvix I †mevMÖnYKvixÓ kã¸wj cÖwZ¯’vwcZ nB‡e|
65|

1991 m‡bi 22 bs AvB‡bi aviv 6 Gi ms‡kvab|-D³ AvB‡bi aviv 6 Gi(K) Dc-aviv (4KK) Gi cwie‡Z© wbgœiƒc Dc-aviv (4KK) cÖwZ¯’vwcZ nB‡e, h_v t―
Ò(4KK) GB avivi Ab¨vb¨ weavbvejx m‡Ë¡I, †Kvb wbewÜZ e¨w³ KZ…©K cÖ‡`q g~j¨ ms‡hvRb Ki †evW© KZ©„K, wewa Øviv wba©vwiZ c×wZ‡Z, †mev MÖnYKvix ev,
†ÿÎgZ, †mevi g~j¨ ev Kwgkb cwi‡kvaKvix KZ…©K †mevi g~j¨ ev Kwgkb cwi‡kvaKv‡j Dr‡m Av`vq ev KZ©bc~e©K miKvix †UªRvix‡Z Rgv Kwi‡Z nB‡e t

Z‡e kZ© _v‡K †h, ˆe‡`wkK mvnvh¨c~ó †Kvb cÖK‡íi AvIZvq †Kvb †mev MÖnYKvix KZ…©K cÖ‡`q g~j¨ ms‡hvRb Ki hw` †mev MÖnYKvix ev, †ÿÎgZ, †mevi g~j¨ ev Kwgkb cwi‡kvabKvix e¨w³ †mevi g~j¨ ev Kwgkb cwi‡kvaKv‡j †evW© KZ©„K, wewa Øviv wba©vwiZ c×wZ‡Z Dr‡m Av`vq

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evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

ev KZ©bc~e©K miKvix †UªRvix‡Z Rgv K‡ib Ges D³ †mev mieivnKvix e¨w³ KZ…©K D³ mgy`q
†mevi Askwe‡kl mieiv‡ni †Kvb mve-K›Uªv±i, G‡R›U ev Ab¨ †Kvb †mev mieivnKvix e¨w³‡K wb‡qvM K‡ib, †mB‡ÿ‡Î D³ †mev mieivnKvixi mve-K›Uªv±i, G‡R›U ev wb‡qvMK…Z
Ab¨ †Kvb †mev mieivnKvix e¨w³i wbKU nB‡Z, D³ †mevi Dci cÖv_wgK ch©v‡q cÖ‡hvR¨ g~j¨ ms‡hvRb Ki Av`vq ev KZ©b Ges miKvix †UªRvix‡Z Rgv cÖ`v‡bi `vwjwjK cÖgvYvw` Dc¯’vcb mv‡c‡ÿ cybivq Dr‡m g~j¨ ms‡hvRb Ki Av`vq Kiv hvB‡e bv|Ó;
(L) Dc-aviv (4L) Gi cwie‡Z© wbgœiƒc Dc-aviv (4L) cÖwZ¯’vwcZ nB‡e, h_v t―
Ò(4L) Dc-aviv (4KK) Gi Aaxb Dr‡m g~j¨ ms‡hvRb Ki Av`vq ev KZ©bKvix e¨w³ mswkøó †mev mieivnKvix e¨w³‡K Abyiƒc Av`vq ev KZ©b m¤ú‡K©, wewa
Øviv wba©vwiZ c×wZ‡Z, GKwU cÖZ¨qbcÎ cÖ`vb Kwi‡eb, hvnv‡Z wbgœewY©Z
Z_¨vw` AšÍfy©³ _vwK‡e| h_v t―
(A) g~j¨ ms‡hvRb Ki`vZvi wbeÜb msL¨v;
(Av) cÖ`Ë †mev eve` cwi‡kvwaZ †gvU †mev g~j¨ ev Kwgkb;
(B) g~j¨ ms‡hvRb Ki wbiƒcb‡hvM¨ †mev g~j¨ ev Kwgkb;
(C) Av`vq ev KZ©bK…Z g~j¨ ms‡hvRb Ki Gi cwigvY; Ges
(D) cÖ‡qvRbxq Ab¨ †Kvb Z_¨|Ó;
(M) Dc-aviv (4KK) Gi ci wbgœiƒc b~Zb Dc-aviv (4KKK) mwbœ‡ewkZ nB‡e, h_vtÒ(4KKK) †evW©, Av‡`k Øviv miKvwi, Avav-miKvwi ev ¯^vqËkvwmZ cÖwZôvb,
GbwRI, e¨vsK, exgv cÖwZôvb ev Ab¨ †Kvb Avw_©K cÖwZôvb, wjwg‡UW †Kv¤úvbx, wkÿv cÖwZôvb Ges †ÿÎgZ, Ab¨ †Kvb `ßi ev cÖwZôvb KZ©„K †mev MÖn‡Yi †ÿ‡Î
†mevMÖnYKvix KZ©„K Dr‡m g~j¨ ms‡hvRb Ki Av`vq, KZ©b I miKvwi †UªRvix‡Z Rgv cÖ`v‡bi D‡Ï‡k¨ †mevi †KvW D‡jøLmn †mevcÖ`vbKvixi ZvwjKv wba©viY Kwi‡Z cvwi‡e|Ó; (N)

Dc-aviv (4N) Gi cwie‡Z© wbgœiƒc Dc-aviv (4N) cÖwZ¯’vwcZ nB‡e, h_v:Ò(4N) AvB‡bi aviv 5 Gi Dc-aviv (4) Gi weavb Abyhvqx Dr†m KZ©bKvix miKvwi †M‡R‡U cÖÁvc‡bi gva¨‡g wba©vwiZ nv‡ii wfwˇZ cÖ‡`q g~j¨ ms‡hvRb Ki †mev mieivnKvixi wbKU nB‡Z †mev MÖn‡Yi †ÿ‡Î Dr†m KZ©b
Kwi‡e|Ó;

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(O)

7723

Dc-aviv (4P) Gi ci wbæiƒc b~Zb Dc-aviv (4Q) mwbœ‡ewkZ nB‡e, h_v:Ò(4Q) Dc-aviv (4KK) Abyhvqx Dr‡m g~j¨ ms‡hvRb Ki Av`vq, KZ©b Ges
Rgv cÖ`v‡bi eva¨evaKZv _vKv m‡Ë¡I hw` D³ Dc-avivi Aaxb †mevi g~j¨ ev Kwgkb cwi‡kvaKvix e¨w³ g~j¨ ms‡hvRb Ki Av`vq, KZ©b I Rgv cÖ`v‡b e¨_© nb Zvnv nB‡j,
(A) D³ g~j¨ ms‡hvRb Ki, †mevi g~j¨ ev Kwgkb D³ e¨w³i wbKU nB‡Z gvwmK `yB kZvsk nv‡i, my`mn, Av`vq‡hvM¨ nB‡e Ges Dnv
GBiƒ‡c Av`vq Kiv nB‡e †hb wZwb Dc-aviv (4KK) Gi Aaxb
GKRb wbewÜZ e¨w³;
(Av) Dc-aviv (4KK) Gi Aaxb Dr‡m Av`vqK…Z, KwZ©Z I RgvK…Z g~j¨ ms‡hvRb Ki, GB AvB‡bi weavbvejx Abyhvqx mswkøó wbewÜZ e¨w³ KZ…©K cÖ`Ë cÖZ¨qbcÎ ejer _vKv mv‡c‡ÿ, aviv 35 G
DwjøwLZ `vwLjc‡Î mswkøó †mevcÖ`vbKvix KZ©„K cwi‡kvwaZ Ki wnmv‡e D‡jøL Kiv hvB‡e|Ó;

(P)

Dc-aviv (5) Gi ci wbæiƒc b~Zb Dcaviv (6) ms‡hvwRZ nB‡e, h_v:Ò(6) †evW©, Av‡`k Øviv †Kvb wbw`©ó †mevi †ÿ‡Î †mevMÖnYKvix KZ©„K Ki cwi‡kv‡ai weavb Kwi‡Z cvwi‡e|Ó|

66|

1991 m‡bi 22 bs AvB‡bi aviv 8 Gi ms‡kvab|-D³ AvB‡bi aviv 8 Gi(K)

Dc-aviv (1) G DwjøwLZ ÒPvi kZvskÓ kã¸wji cwie‡Z© ÒwZb kZvskÓ kã¸wj cÖwZ¯’vwcZ nB‡e;

(L)

Dc-aviv (2) G DwjøwLZ ÒZvwjKvfzw³Ó kãwUi ci ÒI e¨emvq mbv³KiY msL¨v cÖ`vbÓ kã¸wj mwbœ‡ewkZ nB‡e|

67|
1991 m‡bi 22 bs AvB‡bi aviv 9 Gi ms‡kvab|-D³ AvB‡bi aviv 9 Gi Dc-aviv
(1K) wejyß nB‡e|
68|
1991 m‡bi 22 bs AvB‡bi aviv 13 Gi ms‡kvab|-D³ AvB‡bi aviv 13 Gi Dcaviv (3) Gi cwie‡Z© wbgœiƒc Dc-aviv (3) cÖwZ¯’vwcZ nB‡e, h_vtÒ(3) ÒgnvcwiPvjK, ïé †iqvZ I cÖZ¨c©Y cwi`ßiÓ, miKvix †M‡R‡U RvixK…Z
Av‡`k Øviv, †Kvb ißvwbKviK‡K cÖK…Z ißvwbi wecix‡Z PvjvbwfwZK ev, †ÿÎgZ, ißvwb c‡Y¨i DcKiY-Drcv` m¤úK© (input-output co-efficient) Gi wfwˇZ wba©vwiZ mgnvi (flat rate) G ißvwbK…Z c‡Y¨ e¨eüZ DcKi‡Yi Dci cwi‡kvwaZ cwigvY Dc-aviv (1) G DwjøwLZ ïé I Kimg~n cÖZ¨c©‡Yi wb‡`©k cÖ`vb Kwi‡Z cwi‡eb|Ó 7724

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

69|
1991 m‡bi 22 bs AvB‡bi aviv 15 Gi ms‡kvab|-D³ AvB‡bi aviv 15 Gi Dcaviv (2) Gi kZ©vs‡ki cwie‡Z© wbgœiƒc kZ©vsk cÖwZ¯’vwcZ nB‡e, h_v:ÒZ‡e kZ© _v‡K †h, hw` †Kvb e¨w³ `yB ev Z‡ZvwaK ¯’vb nB‡Z Zvnvi Ki‡hvM¨ c‡Y¨i Drcv`b, mieivn ev †mev cÖ`vb ev Avg`vwb ev ißvwb e¨emv cwiPvjbv K‡ib
Ges mKj wnmve-wbKvk GK‡Î msiÿY K‡ib Zvnv nB‡j wZwb, †¯^”Qvq, wewa Øviv wba©vwiZ c×wZ‡Z †K›`ªxqfv‡e wbewÜZ nB‡Z cvwi‡eb|Ó|
70|
1991 m‡bi 22 bs AvB‡bi aviv 20 Gi ms‡kvab|-D³ AvB‡bi aviv-20 Gi `dv
(K) Gi wecix‡Z ÒKwgkbvi, g~j¨ ms‡hvRb Ki;Ó kãvejx, Kgv I †mwg‡Kvjb Gi cwie‡Z©
ÒPxd Kwgkbvi, g~j¨ ms‡hvRb Ki ;Ó kãvejx, Kgv I †mwg‡Kvjb cÖwZ¯’vwcZ nB‡e; Ges
GKBmv‡_, AvB‡bi aviv-20 Gi `dv (K) Gi ci wbgœiƒc GKwU bZzb `dv (KK) mwbœ‡ewkZ nB‡e, h_v tÒ(KK) Kwgkbvi, g~j¨ ms‡hvRb Ki;Ó|
71|
1991 m‡bi 22 bs AvB‡bi aviv 24 Gi ms‡kvab|-D³ AvB‡bi aviv 24 Gi Dcaviv (1) G DwjøwLZ Òevsjv‡`k ivB‡djm&Ó kã¸wji cwie‡Z© ÒeW©vi MvW© evsjv‡`kÓ kã¸wj cÖwZ¯’vwcZ nB‡e|
72|
1991 m‡bi 22 bs AvB‡b aviv 36K Gi mwbœ‡ek|-D³ AvB‡bi aviv 36 Gi ci wbæiƒc b~Zb aviv 36K mwbœ‡ewkZ nB‡e, h_v:Ò36K| g~j¨ ms‡hvRb Ki m¤§vbbvcÎ|-(1) c~e©eZx© A_© erm‡ii mKj `vwLjcÎ
†ckKvix e¨w³ g~j¨ ms‡hvRb Ki m¤§vbbvcÎ jv‡fi AwaKvix nB‡eb;
(2) Dc-aviv (1) G DwjøwLZ e¨w³ mswkøó A_© erm‡ii Rb¨ Kwgkbvi Gi wbKU nB‡Z mivmwi, ev cÖ‡hvR¨, †ÿ‡Î AbjvB‡b m¤§vbbvc‡Îi Rb¨ Av‡e`b Kwi‡Z cvwi‡eb;
(3) †evW©, wewa Øviv m¤§vbbvcÎ cÖ`v‡bi c×wZ, kZ© I Dc‡hvwMZv wba©viY Kwi‡Z cvwi‡e|Ó| 73|

1991 m‡bi 22 bs AvB‡bi aviv 37 Gi ms‡kvab|-D³ AvB‡bi aviv 37 Gi(K) Dc-aviv (2) Gi(A) `dv (LL) Gi ci wbgœiƒc b~Zb `dv (LLL) mwbœ‡ewkZ nB‡e, h_v :Ò(LLL) µq wnmve cy¯ÍK (g~mK-16) G DcKiY µq msµvšÍ Z_¨ wjwce× bv Kwiqv g~j¨ ms‡hvRb Ki duvwK †`qvi †Póv K‡ib;Ó; Ges
(Av) †klvs‡k DwjøwLZ ÒAb~aŸ© AvovB¸YÓ kã¸wji cwie‡Z© ÒAb~aŸ© †`o¸YÓ kã¸wj cÖwZ¯’vwcZ nB‡e;
(L) Dc-aviv (6) G DwjøwLZ ÒAb~aŸ© AvovB¸YÓ kã¸wji cwie‡Z© ÒAb~aŸ© †`o¸YÓ kã¸wj cÖwZ¯’vwcZ nB‡e|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7725

74|

1991 m‡bi 22 bs AvB‡bi aviv 38 Gi ms‡kvab|-D³ AvB‡bi aviv 38 Gi
Dc-aviv (2) Gi †klvs‡k DwjøwLZ ÒAb~aŸ© AvovB ¸YÓ kã¸wji cwie‡Z© ÒAb~aŸ©
†`o¸YÓ kã¸wj cÖwZ¯’vwcZ nB‡e|

75|

1991 m‡bi 22 bs AvB‡bi aviv 40 Gi ms‡kvab|-D³ AvB‡bi aviv 40 Gi `dv
(L) Gi †Uwej Gi wØZxq Kjvg G DwjøwLZ ÒKwgkbviÓ k‡ãi cwie‡Z© ÒPxd
Kwgkbvi, g~j¨ ms‡hvRb Ki ev Kwgkbvi ev †ÿÎgZ, gnvcwiPvjK, ïé †iqvZ I cÖZ¨c©Y cwi`ßiÓ kã¸wj I Kgv¸wj cÖwZ¯’vwcZ nB‡e|Ó

76|

1991 m‡bi 22 bs AvB‡bi aviv 41 Gi ci b~Zb aviv 41K, 41L, 41M, 41N,
41O, 41P, 41Q, 41R, 41S, 41T Ges 41U Gi mwbœ‡ek|-D³ AvB‡bi aviv 41
Gi ci wbæiƒc b~Zb aviv 41K, 41L, 41M, 41N, 41O, 41P, 41Q, 41R, 41S,
41T Ges 41U mwbœ‡ewkZ nB‡e, h_v:Ò41K| weKí we‡iva-wb®úwË|-(1) GB AvB‡bi Ab¨ †Kvb weav‡b hvnv wKQzB _vKzK bv †Kb, g~j¨ ms‡hvRb Ki KZ©„cÿ ev ïé I g~j¨ ms‡hvRb Ki Avcxj KZ©„c‡ÿi wbKU wb¤úbœvaxb iwnqv‡Q, GBiƒc b¨vqwbY©qb A_ev aviv 41M G ewY©Z †Kvb we‡iv‡ai
‡ÿ‡Î, †Kvb e¨w³ msÿzä nB‡j wZwb GB AvBb I wewa‡Z ewY©Z c×wZ Abyhvqx weKí we‡iva-wb®úwË cÖwµqvi gva¨‡g D³ we‡iva wb®úwËi Rb¨ mswkøó mnvqZvKvixi wbKU
Av‡e`b Kwi‡Z cvwi‡eb|
(2) b¨vqwbY©qb ev Avcxj P‚ovšÍ nBevi c~‡e© GB avivi Aaxb weKí we‡ivawb®úwË cÖwµqvi AvIZvq cÖ‡qvRbxq e¨e¯’v MÖnY Kwi‡Z nB‡e|
41L| weKí we‡iva-wb®úwË cÖwµqvi cÖ‡qvM I cÖeZ©b|-†evW©, miKvwi †M‡R‡U cÖÁvcb Øviv †h ZvwiL †hB Kwgkbv‡i‡U weKí we‡iva-wb®úwËi weavb Kvh©Ki Kwievi
Rb¨ wba©viY Kwi‡e, †mB Zvwi‡L †mB Kwgkbv‡i‡U Dnv Kvh©Ki nB‡e|
41M| weKí we‡iva-wb®úwËi AvIZv I cwiwa|-(1) GB AvB‡bi Aaxb Ggb †Kvb gvgjv ev b¨vqwbY©q‡bi AvIZvq wePvwiK cÖwµqv A_ev Avcxj Ges evsjv‡`k mycÖxg
†KvU©mn g~j¨ ms‡hvRb Ki msµvšÍ gvgjv wePvi Kwievi GLwZqvim¤úbœ Ab¨ †h †Kvb
Av`vj‡Z g~j¨vqb mswkøó, A_ev Dc-aviv (2) G DwjøwLZ Kvi‡Y †Kvb b¨vqwbY©qbKvix ev Avcxj KZ©„cÿ ev g~j¨ ms‡hvRb Ki mswkøó gvgjv wePvi Kwievi GLwZqvim¤úbœ
Dchy³ †Kvb Av`vj‡Zi wbKU b¨vqwbY©qb ev wb®úbœvaxb iwnqv‡Q; Ges Ki‡hvM¨ c‡Y¨i g~j¨ ms‡hvRb Ki av‡h©i D‡Ï‡k¨ g~j¨ ms‡hvRb Ki KZ©„cÿ KZ©„K g~j¨
Aby‡gv`‡bi Kvi‡Y msÿzä nBqv †Kvb e¨w³ KZ…©K Kwgkbv‡ii wbKU wjwLZfv‡e
AvcwË `vwL‡ji welqmg~nI weKí we‡iva-wb®úwËi AvIZvfy³ nB‡e|

7726

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(2) wbgœewY©Z we‡ivamg~n weKí we‡iva-wb®úwËi Rb¨ Dchy³ ewjqv we‡ewPZ nB‡e, h_v:(K) GB AvB‡bi Aaxb Ki‡hvM¨ c‡Y¨i g~j¨ Aby‡gv`b msµvšÍ we‡ivamg~n, hvnv weKí we‡iva wb®úwË e¨e¯’v cÖeZ©‡bi c~‡e© ev c‡i D™¢~Z Ges h_vh_ g~j¨ ms‡hvRb
Ki KZ©„cÿ ev AvcxjvZ KZ©„cÿ A_ev evsjv‡`k mycÖxg †KvU©mn Ab¨ †h †Kvb
Av`vj‡Z wb®úbœvaxb iwnqv‡Q; Ges
(L) GB AvB‡bi Aaxb Ab¨ †h †Kvb cÖKvi Ki msµvšÍ we‡iva, hvnv `vexbvgv msµvšÍ †bvwUk ev KviY `k©v‡bvi †bvwUk ev GZ`&msµvšÍ Ab¨ †Kvb †bvwUk Rvixi m~‡Î D™¢~Z Ges hvnv GB AvB‡bi Aax‡b g~j¨ ms‡hvRb Ki KZ©„cÿ ev AvcxjvZ
KZ©„cÿ ev evsjv‡`k mycÖxg †KvU©mn Ab¨ †Kvb Av`vj‡Zi wbKU wb®úbœvaxb iwnqv‡Q:
Z‡e kZ© _v‡K †h, RvwjqvwZ ev †dŠR`vix Aciva msµvšÍ gvgjv, we‡iva, AmZ¨
†NvlYv ev wg_¨v Z_¨ ev `wjjvw` mieiv‡ni gva¨‡g g~j¨ ms‡hvRb Ki I m¤ú~iK ïé duvwKi Awf‡hvM msµvšÍ gvgjv ev we‡iva Ges Rb¯^v‡_© mvaviY wePvwiK cÖwµqvq wb®úwË nIqv cÖ‡qvRb, GBiƒc ¸iæZ¡c~Y© AvBbMZ welq ev Zvnvi e¨vL¨v m¤úwK©Z we‡ivamg~n GB AvB‡bi Aaxb weKí we‡iva wb®úwË cÖwµqvi AvIZv ewn©f‚Z nB‡e|
41N| weKí we‡iva-wb®úwË cÖwµqvq mnvqZvKvix (Facilitator) wb‡qvM Ges mswkøó cÿmg~‡ni `vq-`vwqZ¡|-weKí we‡iva-wb®úwË cÖwµqvi Rb¨ mnvqZvKvix
(Facilitator) wbe©vPb (selection) ev wb‡qvM, msÿzä Av‡e`bKvix e¨w³i KZ©e¨ I `vwqZ¡
Ges weKí we‡iva wb®úwË cÖwµqvq mg‡SvZvi (Negotiation) Rb¨ g~j¨ ms‡hvRb
Ki KZ©„c‡ÿi cÖwZwbwa wbe©vPb Ges Zvnv‡`i `vq-`vwqZ¡ wewa Øviv wba©vwiZ nB‡e|
41O| weKí we‡iva-wb®úwËi Rb¨ Av‡e`bcÎ `vwLj|-(1) aviv 41M G ewY©Z
†Kvb weKí we‡iva-wb®úwËi Rb¨ msÿzä e¨w³ weKí we‡iva-wb®úwË e¨e¯’v cÖeZ©‡bi c~‡e© D™¢~Z Ges wb®úbœvaxb we‡ivamg~‡ni †ÿ‡Î, mswkøó KZ©„cÿ Z_v g~j¨ ms‡hvRb
Ki Kwgkbvi, b¨vqwbY©qKvix KZ©„cÿ ev, †ÿÎgZ, AvcxjvZ KZ…©c‡ÿi wbKU Av‡e`b
Kwi‡Z cvwi‡eb|
(2) Dc-aviv (1) Gi Aaxb Av‡e`b `vwL‡ji mgq msÿzä Av‡e`bKvix
GBg‡g© A½xKvibvgv `vwLj Kwi‡eb †h, mswkøó we‡iv‡ai †ÿ‡Î GB AvB‡bi Aaxb b¨vqwbY©qb m¤úbœ ev P‚ovšÍfv‡e wb®úwË Kiv nq bvB|
(3) weKí we‡iva-wb®úwË cÖwµqv cÖeZ©‡bi ci GB AvB‡bi aviv 37, 42 I
55 Gi Aaxb mswkøó b¨vqwbY©qKvix Kg©KZ©v ev AvcxjvZ KZ…©cÿ KZ©„K Bmy¨K…Z KviY
`kv©‡bv †bvwUk, `vexbvgv msµvšÍ †bvwUk, g~j¨ ms‡hvRb Ki I m¤ú~iK ïé wba©viY msµvšÍ †bvwUk ev aviv 5 Gi Aaxb g~j¨ Aby‡gv`b msµvšÍ ‡Kvb wm×všÍ ev
GZ`&msµvšÍ Ab¨ †h ‡Kvb ‡bvwUk nB‡Z D™¢~Z †Kvb we‡iv‡ai †ÿ‡Î D³iƒc †bvwUk
Rvixi 10 (`k) Kvh©w`e‡mi g‡a¨ msÿzä e¨w³‡K weKí we‡iva-wb®úwËi Rb¨
Av‡e`b Kwi‡Z nB‡e|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7727

(4) weKí we‡iva-wb®úwˇhvM¨ †Kvb gvgjv, hvnv evsjv‡`k mycÖxg †Kv‡U©i
†h †Kvb wefv‡M wb®úbœvaxb iwnqv‡Q, Zvnv msÿzä e¨w³ B”Qv Kwi‡j nvB‡KvU© wefvM ev Avcxj wefv‡Mi mswkøó †e‡Â Av‡e`bcÎ `vwL‡ji gva¨‡g cÖvß AbygwZ mv‡c‡ÿ h_vh_
KZ©„c‡ÿi wbKU weKí c×wZ‡Z we‡iva wb®úwËi Rb¨ Av‡e`b Kwi‡Z cvwi‡eb|
(5) nvB‡KvU© wefvM ev Avcxj wefvM KZ©„K weKí we‡iva-wb®úwË cÖwµqvi
Rb¨ AbygwZ cÖ`v‡bi ci weKí we‡iva-wb®úwË cÖwµqv m¤úbœ nIqvi †gqv`Kvj ch©šÍ,
†ÿÎgZ, mswkøó Av`vj‡Z gvgjvwU ¯’wMZ (Stay) _vwK‡e|
(6) hw` nvB‡KvU© wefvM ev Avcxj wefvM Dc-aviv (4) Gi Aaxb †Kvb
Av‡e`‡bi †ÿ‡Î weKí we‡iva-wb®úwË cÖwµqvq welqwU wb®ú‡bœi Rb¨ mswkøó †Kvb
KZ©„cÿ‡K wb‡`©kbv cÖ`vbmn Av‡e`bcÎwU gÄyi K‡ib, Zvnv nB‡j wb‡`©wkZ KZ©„cÿ,
AvBb Øviv evwiZ bv nB‡j, D³iƒc wb‡`©wkZ cš’vq gvgjvwU wb®úwË Kwi‡eb|
41P| weKí we‡iva-wb®úwËi Rb¨ Av‡e`bmg~n cÖwµqvKiY I wb®úwË|-GB
AvB‡bi Aaxb weKí we‡iva-wb®úwËi †ÿ‡Î msÿzä e¨w³i Av‡e`bcÎ wewa Øviv wba©vwiZ c×wZ‡Z wb®úwË Kwi‡Z nB‡e|
41Q| mg‡SvZv (Negotiation) Ges wb®úwËi mgqmxgv|-(1) weKí we‡ivawb®úwËi cÖwµqvaxb †Kvb Av‡e`bcÎ †hB g~j¨ ms‡hvRb Ki Kwgkbv‡i‡U `vwLj Kiv nBqv‡Q, †mB GKB Kwgkbv‡i‡U D³ we‡iv‡ai D™¢e nBqv _vwK‡j, Zvnv wb®úwË msµvšÍ mKj AvbyôvwbKZv ev mg‡SvZv, g‰ZK¨ ev gZv‰bK¨ ev wb®úwË D³
Av‡e`bcÎ `vwL‡ji m‡e©v”P 30 (wÎk) Kvh©w`e‡mi g‡a¨ m¤úbœ Kwi‡Z nB‡e|
(2) weKí we‡iva-wb®úwË cÖwµqvq `vwLjK…Z Av‡e`bcÎ mswkøó Kwgkbvi
(Avcxj), AvcxjvZ UªvBey¨bvj A_ev Ab¨ †Kvb Av`vjZ †hLv‡b Dnv wb®úbœvaxb iwnqv‡Q, Zvnv Av‡e`bcÎ `vwL‡ji m‡e©v”P 60 (lvU) Kvh©w`e‡mi g‡a¨ wb®úwË Kwi‡Z nB‡e| 41R| weKí we‡iva wb®úwËi wm×všÍ|-(1) ‡hB †ÿ‡Î Dfq cÿ we‡iva msµvšÍ †Kvb
NUbv ev AvBb (Fact or law) m¤ú‡K© HK¨gZ †cvlY K‡ib, †mB †ÿ‡Î we‡ivaxq wel‡q g‰Z‡K¨i wfwˇZ (By agreement) AvswkK A_ev m¤ú~Y©fv‡e Dnv weKí we‡iva-wb®úwË cÖwµqvq wb®úwË Kiv hvB‡e|
(2) †hB †ÿ‡Î msÿzä Av‡e`bKvix e¨w³ Ges g~j¨ ms‡hvRb Ki
Kwgkbv‡ii cÖwZwbwai g‡a¨ AvswkK ev m¤ú~Y© g‰Z‡K¨i wfwˇZ ‡Kvb we‡iva wb®úwË nB‡e, †mB †ÿ‡Î mnvqZvKvix (Facilitator), cÿ؇qi g‡a¨ DcbxZ g‰Z‡K¨i welqvw` we¯ÍvwiZfv‡e wjwce× Kwi‡eb Ges Dnv msÿzä Av‡e`bKvix e¨w³, mswkøó
Kwgkbvi Ges †evW©‡K 07 (mvZ) Kvh©w`e‡mi g‡a¨ AewnZ Kwi‡eb|
(3) Ki, Rwigvbv, A_©`Û BZ¨vw` cwi‡kva, †diZ cÖ`vb ev GZ`&mswkøó wel‡q g‰Z‡K¨i kZ©mg~n (Terms of Agreement), my¯úó I mywbw`©ófv‡e mnvqZvKvix wjwce× Kwi‡eb †hb Dnv myôziƒ‡c ev¯Íevqb Kiv m¤¢eci nq|
(4) g‰Z‡K¨i (Agreement) welqwU Av‡e`bKvix, g~j¨ ms‡hvRb Ki
Kwgkbv‡ii cÖwZwbwa Ges mnvqZvKvix KZ©„K mxj‡gvniK…Z Ges ¯^vÿwiZ nB‡Z nB‡e| 7728

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(5) †hB ‡ÿ‡Î cieZx©Kv‡j GB g‡g© Z_¨ D`&NvwUZ nB‡e †h, Av‡e`bKvix
KZ…©K RvwjqvwZ ev AmZ¨ Z_¨ Dc¯’vc‡bi gva¨‡g Dc-aviv (1) Gi Aaxb g‰ZK¨wU
(Agreement) M„nxZ nBqv‡Q, Zvnv nB‡j D³iƒ‡c DcbxZ g‰Z‡K¨i welqwU ïiæ nB‡Z evwZj (Void ab initio) ewjqv MY¨ nB‡e|
(6) †hB †ÿ‡Î AvswkK ev m¤ú~Y©iƒ‡c †Kvb g‰Z‡K¨ †cuŠQv‡bv m¤¢eci nq bvB, †mB †ÿ‡Î mnvqZvKvix D³iƒc e¨_© weKí we‡iva-wb®úwËi welqwU wjwLZfv‡e
Av‡e`bKvix, mswkøó Kwgkbvi, †evW©mn mswkøó `ßi ev Av`vjZ‡K h_vkxNÖ m¤¢e
AewnZ Kwi‡eb|
(7) †hB †ÿ‡Î g‰Z‡K¨i wfwˇZ we‡iva-wb®úwË Kiv nBqv‡Q Ges Zvnv mswkøó mKj cÿ‡K AewnZ Kiv nBqv‡Q, †mB‡ÿ‡Î miKvi c‡ÿ †Kvb cvIbv Av`vq
A_ev †diZ cÖ`v‡bi welqmn Ab¨vb¨ wel‡q h_vh_ AvBbvbyM Kvh©µg MÖnY Kwi‡Z nB‡e| 41S| g‰Z‡K¨i wfwˇZ we‡iva-wb®úwËi djvdj|-(1) GB AvB‡b hvnv wKQyB _vKzK bv ‡Kb, weKí we‡iva-wb®úwË cÖwµqvi gva¨‡g †Kvb we‡iva g‰Z‡K¨i wfwˇZ wb®úwË
Kiv nB‡j D³iƒc M„nxZ wm×všÍ Dfq c‡ÿi g‡a¨ eva¨Zvg~jK nB‡e|
(2) weKí we‡iva-wb®úwËi gva¨‡g Av‡e`bKvix e¨w³ ev g~j¨ ms‡hvRb Ki
KZ…©c‡ÿi g‡a¨ m¤úvw`Z g‰Z‡K¨i wfwˇZ M„nxZ wm×v‡šÍi weiæ‡× Avcxj KZ©…cÿ ev
Ab¨ †Kvb Av`vj‡Z ‡Kvbiƒc AvcwË DÌvcb Kiv hvB‡e bv|
(3) GB AvB‡bi Aaxb g‰Z‡K¨i wfwˇZ wb®úwËK…Z cÖwZwU Av‡`k, Av‡`‡k ewY©Z cÖwZwU welq P‚ovšÍ ewjqv MY¨ nB‡e Ges D³iƒc M„nxZ P‚ovšÍ wm×všÍmg~n e¨ZxZ we‡iv‡ai †h Ask D³ wm×v‡šÍi AšÍfy³ _vwK‡e bv, Zvnv GB AvB‡bi AvIZvq
©
A_ev ejer‡hvM¨ Ab¨ ‡h †Kvb AvB‡bi AvIZvq Kvh©µg MÖn‡Yi Rb¨ Db¥y³ _vwK‡e|
(4) Av‡e`bKvix e¨w³ hw` g‰Z‡K¨i wfwˇZ DcbxZ †Kvb cvIbv, Rwigvbv ev my` wba©vwiZ mg‡qi g‡a¨ cwi‡kva Kwi‡Z e¨_© nb Ges cÖwZkÖæZ mg‡qi g‡a¨ Zvnv cwi‡kva bv K‡ib, Zvnv nB‡j GB AvB‡bi aviv 56 Abyhvqx D³ cvIbv Av`vq Kiv hvB‡e| 41T| weKí we‡iva-wb®úwËi gva¨‡g wm×v‡šÍ DcbxZ bv nIqvi †ÿ‡Î Avcx‡ji weavb|-(1) GB AvB‡b hvnv wKQzB _vKzK bv †Kb, †hB mKj we‡iv‡ai †ÿ‡Î AvswkK ev m¤ú~Y©fv‡e g‰Z‡K¨i wfwˇZ weKí we‡iva-wb®úwË m¤¢eci nq bvB, †mB †ÿ‡Î
Av‡e`bKvix ¯^ ¯^ Avcxj Av`vjZ A_ev UªvBey¨bv‡j h_vwbq‡g Avcxj Kwi‡Z cvwi‡eb| (2) †Kvb Av‡e`bvaxb we‡iv‡ai wel‡q aviv 41Q G ewY©Z mg‡qi g‡a¨ g‰Z‡K¨i wfwˇZ weKí we‡iva wb®úwË m¤úbœ bv nBqv _vwK‡j A_ev mg‡SvZv e¨_©

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7729

nB‡j, weKí we‡iva wb®úwË cÖwµqv ¯^qswµqfv‡e evwZj nB‡e Ges †mB †ÿ‡Î g~j gvgjvwU mswkøó Avcxj KZ©…cÿ, mswkøó g~j¨ ms‡hvRb Ki KZ©„cÿmn Ab¨ †Kvb h_vh_ Av`vj‡Z, D³iƒc evwZ‡ji ZvwiL nB‡Z mPj nBqv‡Q g‡g© MY¨ nB‡e Ges
GB †ÿ‡Î AvB‡bi mswkøó avivi AvIZvq cieZx©© AvBbvbyM Kvh©µg MÖnY Kwi‡Z nB‡e| (3) weKí we‡iva wb®úwËi Rb¨ Av‡e`bKvix e¨w³i Av‡e`bcÎ `vwL‡ji
ZvwiL nB‡Z mnvqZvKvix KZ©„K we‡iva wb®úwËi cÖwµqvq e¨wqZ mgqmn Zrm¤úwK©Z djvdj mswkøó mKj‡K AewnZKi‡Yi mgqKvj, Avcxj `vwL‡ji mgq MYbvi †ÿ‡Î
AšÍf©y³ nB‡e bv|
41U| AwaKvi msiÿY|-weKí we‡iva wb®úwË cÖwµqvq AskMÖnYK…Z †Kvb e¨w³ ev we‡iva wb®úwËi †ÿ‡Î wb‡qvwRZ mnvqZvKvix‡K †Kvb Av`vj‡Z Dcw¯’Z nBqv mswkøó wel‡q mvÿx wn‡m‡e mvÿ¨ cÖ`v‡bi Rb¨ wjwLZ Av‡`k ev †bvwUk Bmy¨ Kiv hvB‡e bv
Ges †Kvbfv‡e ev Ab¨ †Kvb AvB‡bi ÿgZve‡j weKí we‡iva wb®úwË cÖwµqvq
Dc¯’vwcZ ‡Kvb `wjjvw` m¤ú‡K© Z_¨ cÖKvk Kivi Rb¨ eva¨ Kiv ev m¤ú„³ Kiv hvB‡e bv|Ó|
77|
1991 m‡bi 22 bs AvB‡bi aviv 42 Gi ms‡kvab|-D³ AvB‡bi aviv 42 Gi
Dc-aviv (4) G DwjøwLZ Ò9 (bq) gv‡mi g‡a¨Ó msL¨v, eÜbx I kã¸wji cwie‡Z© Ò1 (GK) erm‡ii g‡a¨Ó msL¨v, eÜbx I kã¸wj cÖwZ¯’vwcZ nB‡e|
78|
1991 m‡bi 22 bs AvB‡b b~Zb aviv 71M Gi mwbœ‡ek|-D³ AvB‡bi aviv 71L Gi ci wbæiƒc b~Zb aviv 71M mwbœ‡ewkZ nB‡e, h_vtÒ71M| Ki †diZ cÖ`vb Ges cyi¯‹vi I Avw_©K cÖ‡Yv`bv msµvšÍ Znwej|-(1) GB
AvB‡bi D‡Ïk¨c~iYK‡í, wb‡æv³ Znwe‡j msiwÿZ A_© MYcÖRvZš¿x evsjv‡`†ki msweav‡bi 88(P) Aby‡”Q‡`i weavbvejx Abymv‡i mshy³ Znwe‡ji Dci `vqhy³ nB‡e, h_vt(K) Ki †diZ cÖ`vb Znwej ; Ges
(L) cyi¯‹vi I Avw_©K cÖ‡Yv`bv Znwej|
(2)

A_© wefvM †ev‡W©i wbR¯^ Lv‡Zi Aax‡b wb‡æv³ wnmvemg~n cÖwZôv Kwi‡e, h_vt(K) ÒKi †dir cÖ`vb ZnwejÓ †hLv‡b Ki †diZ cÖ`vb‡hvM¨ A_© msiwÿZ nB‡e Ges g~j¨ ms‡hvRb Ki Kg©KZ©v wnmv‡e ÿgZvcÖvß mnKvix Kwgkbvi D³
Znwej nB‡Z aviv 67 Gi Aax‡b cwi‡kva‡hvM¨ Ki †diZ cÖ`vb Kwi‡eb;
Ges
(L) Òcyi¯‹vi I Avw_©K cÖ‡Yv`bv ZnwejÓ †hLv‡b cyi¯‹vi Ges Avw_©K cÖ‡Yv`bv cÖ`vb‡hvM¨ A_© msiwÿZ nB‡e Ges D³ Znwej nB‡Z †evW© aviv 71KK Ges
71L Gi Aax‡b cwi‡kva‡hvM¨ cyi¯‹vi I Avw_©K cÖ‡Yv`bv cÖ`vb Kwi‡e|

7730

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(3)

Dc-aviv (2) G ewY©Z wnmvemg~n mswkøó A_© erm‡i G‡cÖvwcÖ‡qkb AvBb
(Appropriation Act) Gi Aaxb †evW© Ges g~j¨ ms‡hvRb Ki `ßi‡K cÖ`Ë evrmwiK gÄyix nB‡Z c„_K nB‡Z nB‡e|

(4)

Ki †diZ cÖ`vb Znwe‡j NvUwZ nB‡j, mshy³ Znwe‡ji wecix‡Z GKwU `vq m„wói gva¨‡g Dnv cwi‡kva Kwi‡Z nB‡e Ges †diZ cÖ`vb‡hvM¨ A‡_©i Rb¨
Znwe‡ji wnmve MYbvq e¨eüZ kZKiv nvi e„w× Kwiqv Dnv m¤úbœ Kwi‡Z nB‡e| (5)

Ki †diZ cÖ`vb Znwe‡ji Rb¨ eivÏK…Z A‡_©i cwigvY AbywgZ Ki †diZ
`vex wgUvBevi Rb¨ Avek¨Kxq cwigvY A‡cÿv †ekx nB‡j, wiRv‡f©i cwigvY cÖ‡qvRbxq ¯Í‡i bvwgqv bv Avmv ch©šÍ Avi †Kvb A_© †gvU ˆ`wbK Ki ivR¯^ nB‡Z c„_K Kwiqv ivLv hvB‡e bv|

(6)

†Kvb A_© erm‡ii †k‡l cyi¯‹vi I Avw©_©K cÖ‡Yv`bv Znwe‡j †Kvb A_© Aewkó
_vwK‡j Dnv mshy³ Znwe‡j ¯’vbvšÍwiZ nB‡e, hw` bv D³ A_© ermi mgvwßi ci Ab~¨b 03 (wZb) gv‡mi Kg mg‡qi g‡a¨ D³ A_© erm‡i GB AvB‡bi
AvIZvq Ki Av`v‡qi wel‡q cyi¯‹vi wnmv‡e Dnv cwi‡kvwaZ nq| e¨vL¨v|-GB avivi D‡Ïk¨c~iYK‡í(K) ÒKi †diZ cÖ`vb ZnwejÓ ewj‡Z †Kvb A_© erm‡ii m¤¢ve¨ mKj †diZ
`vex wgUvBevi j‡ÿ¨, †evW© KZ©„K wba©vwiZ GB AvB‡bi Aaxb Av`vqK…Z me©‡gvU Ki ivR‡¯^i wba©vwiZ kZvsk nv‡i wnmveK…Z A_©‡K eySvB‡e; Ges
(L) Òcyi¯‹vi I Avw_©K cÖ‡Yv`bv ZnwejÓ ewj‡Z GB AvB‡bi Aaxb Av`vqK…Z me©‡gvU Ki ivR‡¯^i k~b¨ `kwgK GK kZvsk (GK kZvs‡ki GK`kgvsk) cwigvY A_©‡K eySvB‡e|Ó|

79|
1991 m‡bi 22 bs AvB‡bi aviv 72 Gi ms‡kvab|-D³ AvB‡bi aviv 72 Gi
Dc-aviv (3) G DwjøwLZ ÒAvovB ¸YÓ kã¸wji cwie‡Z© ÒAbyaŸ© †`o¸YÓ kã¸wj cÖwZ¯’vwcZ nB‡e| 80|
1991 m‡bi 22 bs AvB‡bi cÖ_g Zdwmj Gi cÖwZ¯’vcb|-D³ AvB‡bi cÖ_g
Zdwmj Gi cwie‡Z© wbæiƒc cÖ_g Zdwmj cÖwZ¯’vwcZ nB‡e, h_vt-

ÒcÖ_g Zdwmj
(g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 3 `ªóe¨) g~j¨ ms‡hvRb Ki nB‡Z Ae¨vnwZcÖvß cY¨mg~n
1| gv`K `ªe¨ wbqš¿Y AvBb, 1990 (1990 m‡bi 20 bs AvBb) Gi wØZxq Zdwm‡j DwjøwLZ mKj cY¨, evsjv‡`‡k cÖ¯‘ZKiY ev Drcv`‡bi †ÿ‡Î|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7731

2| Customs Act, 1969 Gi First Schedule G wbæewY©Z Heading No. mg~‡ni wecix‡Z
DwjøwLZ Harmonized Commodity Description and Coding System (H.S.
Code) Gi AvIZvaxb cY¨mg~n t wkibvgv msL¨v
(Heading No.)

01.01
01.02
01.03
01.04
01.05

01.06
02.01

02.02

02.03

02.04

mvgÄm¨c~Y© bvgKiY †KvW cY¨ mvgMÖxi weeiY
(H. S. Code)
(Description of Goods) wkibvgvi Aaxb mKj †KvW RxešÍ †Nvov, Mvav, L”Pi I †NvUK
ÕÕ
RxešÍ Mevw` cïmg~n
ÕÕ
ÕÕ
ÕÕ

RxešÍ ïKi
RxešÍ †fov Ges QvMj
RxešÍ cwÿmg~n, hvnv M¨vjvm †Wv‡gw÷Kvm cÖRvwZi cwÿmg~n, cvwZnuvm, nsmx, UvwK©
Ges wMwb cwÿmg~n‡KI AšÍfz©³ Kwi‡e| wkibvgvi Aaxb mKj †KvW Ab¨vb¨ RxešÍ cïmg~n
0201.10.90
Mevw` cïi gvsm, ZvRv A_ev VvÛv (2.5
†KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
0201.20.90
0201.30.90
0202.10.90
0202.20.90
0202.30.90
0203.11.90
0203.12.90
0203.19.90
0203.21.90
0203.22.90
0203.29.90

Mevw` cïi gvsm, wngvwqZ (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

0204.10.90
0204.21.90
0204.22.90
0204.23.90
0204.30.90
0204.41.90
0204.42.90
0204.43.90
0204.50.90

†fov A_ev QvM‡ji gvsm, ZvRv, VvÛv
A_ev wngvwqZ (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

ïK‡ii gvsm, ZvRv, VvÛv A_ev wngvwqZ
(2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 7732

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

02.05

02.06

02.07

02.08

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0205.00.90

cY¨ mvgMÖxi weeiY
(Description of Goods)
†Nvov, Mvav, L”Pi A_ev †NvU‡Ki gvsm,
ZvRv, VvÛv A_ev wngvwqZ (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

0206.10.90
0206.21.90
0206.22.90
0206.29.90
0206.30.90
0206.41.90
0206.49.90
0206.80.90
0206.90.90
0207.11.90
0207.12.90
0207.13.90
0207.14.90
0207.24.90
0207.25.90
0207.26.90
0207.27.90
0207.32.90
0207.33.90
0207.34.90
0207.35.90
0207.36.90

Mevw` cï, ïKi, †fov, QvMj, †Nvov, Mvav,
L”Pi A_ev †NvU‡Ki †fvR¨ bvwofzwo,
ZvRv, VvÛv A_ev wngvwqZ (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

0208.10.90
0208.30.90
0208.40.90
0208.50.90
0208.90.90

Ab¨vb¨ gvsm I †fvR¨ bvwofzwo, ZvRv,
VvÛv A_ev wngvwqZ (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

01.05 Gi †kªYxfz³ nuvm gyiMxi gvsm Ges
†fvR¨ bvwofzwo, ZvRv, VvÛv A_ev wngvwqZ
(2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

7733

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0209.00.90

cY¨ mvgMÖxi weeiY
(Description of Goods) ïK‡ii †g`wenxb gvsm Ges M„ncvwjZ cwÿmg~‡ni †g` (Mjv‡bv b‡n) ZvRv, VvÛv, wngvwqZ, jeYv³, ïKbv ev a~gvwqZ (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

02.10

0210.11.90
0210.12.90
0210.19.90
0210.20.90
0210.91.90
0210.92.90
0210.93.90
0210.99.90

†fvR¨ gvsm I bvwofzwo, jebv³, a~gvwqZ
A_ev ïKbv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

03.01

wkibvgvi Aax‡b mKj
†KvWmg~n

03.02

0302.11.90
0302.12.90
0302.19.90
0302.21.90
0302.22.90
0302.23.90
0302.29.90
0302.31.90
0302.32.90
0302.33.90
0302.34.90
0302.35.90
0302.36.90
0302.39.90
0302.40.90
0302.50.90
0302.61.90
0302.62.90
0302.63.90
0302.64.90
0302.65.90
0302.66.90
0302.67.90
0302.68.90
0302.69.90
0302.70.90

02.09

RxešÍ gvQ (Ornamental Fish e¨ZxZ)
2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ
ZvRv A_ev VvÛv gvQ (03.04 †nwWsfz³
KuvUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ) 7734

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)

cY¨ mvgMÖxi weeiY
(Description of Goods)

03.03

0303.11.90
0303.19.90
0303.21.90
0303.22.90
0303.29.90
0303.31.90
0303.32.90
0303.33.90
0303.39.90
0303.41.90
0303.42.90
0303.43.90
0303.44.90
0303.45.90
0303.46.90
0303.49.90
0303.51.90
0303.52.90
0303.61.90
0303.62.90
0303.71.90
0303.72.90
0303.73.90
0303.74.90
0303.75.90
0303.76.90
0303.77.90
0303.78.90
0303.79.90
0303.80.90

2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ wngvwqZ gvQ (03.04 †nwWsfz³ KuvUv
Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ Ask e¨ZxZ) evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

7735

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0304.11.90
0304.12.90
0304.19.90
0304.21.90
0304.22.90
0304.29.90
0304.91.90
0304.92.90
0304.99.90

cY¨ mvgMÖxi weeiY
(Description of Goods)
2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ
KuvUv Qvov‡bv gvQ I gv‡Qi Ab¨vb¨ gvsm,
(wKgvK…Z nDK ev bv nDK) ZvRv, VvÛv ev wngvwqZ 03.05

0305.10.90
0305.20.90
0305.30.90
0305.41.90
0305.42.90
0305.49.90
0305.51.90
0305.59.90
0305.61.90
0305.62.90
0305.63.90
0305.69.90

ïKbv, jeYv³ gvQ, a~gvqbKv‡j iwÜZ ev jeb cvwb‡Z msiwÿZ gvQ; a~gvwqZ nDK ev bv nDK; gvby‡li †fv‡Mi †hvM¨ gv‡Qi
¸ov (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 03.07

0307.10.90
0307.21.90
0307.29.90
0307.31.90
0307.39.90
0307.41.90
0307.49.90
0307.51.90
0307.59.90
0307.60.90
0307.91.90
0307.99.90

†LvjKhy³ A_ev †LvjK Qvov‡bv, RxešÍ,
ZvRv, VvÛv, wngvwqZ, ïKbv, jeYv³ ev jeY cvwb‡Z msiwÿZ kvgyK RvZxq cÖvYx; kvgyK ev KuvKov RvZxq cÖvYx e¨ZxZ
Ab¨vb¨ RjR A‡giæ`Ûx cÖvYx RxešÍ ZvRv,
VvÛv, wngvwqZ, ïKbv, jeYv³ ev †jvbv cvwb‡Z msiwÿZ (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

03.04

7736

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

04.01

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0401.10.90
0401.30.90

04.07

0407.00.00

04.09

0409.00.90

04.10

0410.00.90

05.01

wkibvgvi Aax‡b mKj
†KvWmg~n
ÕÕ

05.02

cY¨ mvgMÖxi weeiY
(Description of Goods)
`ya Ges bbx, Nbxf‚Z bq ev wPwb ev Ab¨
†Kvb wgwó RvZxq c`v_© wgwkªZ b‡n (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
‡LvjKmn cvwLi wWg, ZvRv, msiwÿZ ev iÜbK…Z cÖvK…wZK gay (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
Ab¨Î AšÍfz©³ ev ewY©Z nq bvB cï nB‡Z
D™¢~Z GBiƒc †fvR¨ mvgMÖx (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
AcÖwµqvRvZ gvby‡li Pzj, †aŠZ ev cvwjk
Kiv nDK ev bv nDK; gvby‡li Pz‡ji eR©¨, ïKi, ïKi Qvbv ev cyiæl ïK‡ii †jvg
Ges Pzj; e¨vR¨vi Gi †jvg Ges eªvk
‰Zqvix‡Z e¨envi Dc‡hvMx Ab¨vb¨ †jvg; ev GBiƒc Pzj ev †jv‡gi AcÖwµqvRvZ ewR©Z Ask

05.04

wkibvgvi Aax‡b mKj
†KvWmg~n

Ab¨vb¨ cïi (gvQ e¨ZxZ) Aš¿, g~Îvkq, cvK¯’jx, m¤ú~Y© A_ev Dnvi LwÛZ Ask
(AcÖwµqvRvZ)

05.05

''

05.07

''

cwÿi Pvgov Ges Ab¨vb¨ Ask, cvjK
A_ev big cvjK I cvj‡Ki Ask Ges big cvjKmn (cvj‡Ki avi QvUv‡bv nDK ev bv nDK), cwi®‹iY, †ivM RxevYy ïb¨KiY ev msiÿY Dc‡hvMxKiY e¨ZxZ
Ab¨ †Kvbfv‡e cÖwµqvRvZ b‡n; cvjK ev cvj‡Ki Ask we‡k‡li ¸ov Ges eR©¨ nvwZi `uvZ, K”Q‡ci †LvjK, wZwgi †Pvqvj
I †Pvqv‡ji Pzj (whalebone hair), wks, nwi‡Yi wks, cv‡qi Lyi, bL, _vev Ges cvwLi †VvU, AcÖwµqvRvZ A_ev mvaviYfv‡e ˆZix wKš‘ mwVKfv‡e KwZ©Z b‡n; GB RvZxq c‡Y¨i ¸wo Ges eR©¨

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

05.08

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code) wkibvgvi Aax‡b mKj
†KvWmg~n

05.10

wkibvgvi Aax‡b mKj
†KvWmg~n

05.11

ÕÕ

06.01

ÕÕ

06.02

ÕÕ

06.03

ÕÕ

06.04

ÕÕ

07.01

0701.10.90
0701.90.19
0701.90.29
0702.00.19
0702.00.29

07.02

7737

cY¨ mvgMÖxi weeiY
(Description of Goods) cÖevj Ges mgRvZxq `ªe¨, AcÖwµqvRvZ ev mvaviYfv‡e ˆZix wKš‘ Ab¨ †Kvbfv‡e cÖwµqvRvZ b‡n; kvgyK, KuvKov ev GwK‡bvWvg©
Ges KvUj‡evb, cÖwµqvRvZ A_ev mvaviYfv‡e
ˆZix wKš‘ mwVKfv‡e KwZ©Z b‡n; GBiƒc c‡Y¨i ¸ov I ewR©Z Ask
G¨vgeviMÖxm, K¨vm‡Uvwiqvg, wm‡fU Ges
K¯‘ix(gv¯‹); K¨vb_vivBW; (AcÖwµqvRvZ) wcË, ïKbv nDK ev bv nDK; †flR `ªe¨ cÖ¯‘‡Z e¨eüZ, MÖwš’ Ges Ab¨vb¨ cÖvYxR cY¨,
ZvRv, VvÛv, wngvwqZ A_ev mvgwqK fv‡e msiwÿZ Ab¨Î ewY©Z ev AšÍfz©³ nq bvB GBiƒc cÖvYxRvZ cY¨ (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ); Customs Act Gi First
Schedule Gi Chapter 1 A_ev 3 G ewY©Z gvby‡li †fv‡Mi A‡hvM¨ g„Z cÖvYx
K›`, K›`hy³ g~j, Kim&g, µvDbm Ges e„‡ÿi
¯’yj Avbyf‚wgKv KvÛ cÖe„w×kxj ev dzj hy³; wP‡Kvwi Dw™¢` Ges Customs Act Gi First
Schedule Gi Heading No. 12.12 Gi
AvIZvaxb g~jmg~n e¨ZxZ Ab¨vb¨ g~j
Ab¨vb¨ RxešÍ Dw™¢` (g~jmn), KvwUs Ges UzKiv; gvkiæ‡gi Pviv dz‡ji †Zvov ˆZix ev AjsKi‡Yi Dc‡hvMx dzj
Ges dz‡ji Kwj ZvRv, ïKbv, iO Kiv, weøP, cwic~Y© ev Ab¨fv‡e cÖ¯‘ZK…Z dz‡ji †Zvov ˆZix ev AjsKi‡Yi Dc‡hvMx,
ZvRv, ïKbv, iO Kiv, weøP, cwic~Y© ev Ab¨fv‡e cÖ¯‘ZK…Z cvZv, kvLv Ges Dw™¢‡`i Ab¨vb¨ Ask, dzj A_ev dz‡ji Kwj Ges Nvm, †kIjv Ges
ˆkevj QÎvK e¨ZxZ
Avjy, ZvRv A_ev VvÛv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
U‡g‡Uv, ZvRv A_ev VvÛv (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

7738

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

07.03

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0703.10.19
0703.10.29
0703.20.90
0703.90.90

cY¨ mvgMÖxi weeiY
(Description of Goods)
†cuqvR, k¨vjU, imyb, wjKm& Ges Ab¨vb¨ GB
RvZxq kvKmwâ, ZvRv A_ev VvÛv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

07.04

0704.10.90
0704.20.90
0704.90.90

euvavKwc, dzjKwc I gv_vhy³ eªKwj,
†Kvwnjvwf, †KBj Ges GB RvZxq †fvR¨ eªvwmKvm, ZvRv A_ev VvÛv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

07.05

0705.11.90
0705.19.90
0705.21.90
0705.29.90

†jUzm Ges wP‡Kvwi, ZvRv A_ev VvÛv (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

07.06

0706.10.90
0706.90.90

07.07

0707.00.90

07.08

0708.10.90
0708.20.90
0708.90.90

MvRi, kvjMg, mvjv` weUgyj, m¨vjwmdvB,
†m‡jwiqvK, gyjv Ges GB RvZxq †fvR¨ g~j, ZvRv A_ev VvÛv (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ) kmv Ges ÿxiv, ZvRv A_ev VvÛv (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) wk¤^vKvi kvKmwâ, †Lvjm hy³ A_ev †Lvjm
Qvov‡bv, ZvRv A_ev VvÛv (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

07.09

0709.20.90
0709.30.90
0709.40.90
0709.51.90
0709.59.90
0709.60.19
0709.60.99
0709.70.90
0709.90.19
0709.90.99

Ab¨vb¨ kvKmwâ, ZvRv A_ev VvÛv (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

7739

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0710.10.90
0710.21.90
0710.22.90
0710.29.90
0710.30.90
0710.40.90
0710.80.90
0710.90.90

cY¨ mvgMÖxi weeiY
(Description of Goods) me&wR (ev®cvwqZ ev Mig cvwb‡Z
†dvUv‡bvi gva¨‡g iÜbK…Z nDK ev bv nDK), wngvwqZ (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

07.12

0712.20.90
0712.31.90
0712.32.90
0712.33.90
0712.39.90
0712.90.19
0712.90.99

ïKbv kvKme&wR, m¤c~Y©, KwZ©Z, dvwj,
LwÛZ ev ¸ov, wKš‘ Dnvi PvB‡Z AwaK cÖ¯‘ZK…Z b‡n (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

07.13

0713.10.90
0713.20.90
0713.31.90
0713.32.90
0713.33.90
0713.39.90
0713.40.90
0713.50.90
0713.90.90

ïKbv wk¤^vKvi kvKmwâ †Lvjm ev †Lvmv
Qvov‡bv A_ev wØLwÛZ nDK ev bv nDK
(2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 07.14

0714.10.90
0714.20.90
0714.90.19
0714.90.99

g¨vwbIK, A¨viviƒU, mv‡jc, †RiRv‡jg
WuvUvMvQ (Artichokes), wgwó Avjy Ges mgRvZxq g~j Ges K›`, D”P kK©iv ev
Bbmywjb Dcv`vbhy³, ZvRv A_ev ïKbv, dvwj A_ev ÿz`ª `jvi AvK…wZi nDK ev bv nDK; mv¸ Zi g¾v (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

07.10

7740

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

08.01

08.02

08.03

08.04

08.05

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0801.11.90
0801.19.90
0801.21.90
0801.22.90
0801.31.90
0801.32.90

cY¨ mvgMÖxi weeiY
(Description of Goods) bvwi‡Kj, eªvwRj ev`vg Ges KvRy ev`vg,
ZvRv A_ev ïKbv, †Lvjm ev AveiY
Qvov‡bv nDK ev bv nDK (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

0802.11.90
0802.12.90
0802.21.90
0802.22.90
0802.31.90
0802.32.90
0802.40.90
0802.50.90
0802.60.90
0802.90.11
0802.90.19
0803.00.90

Ab¨vb¨ ev`vg, mycvix, ZvRv A_ev ïK‡bv,
†Lvjm ev AveiY Qvov‡bv nDK ev bv nDK
(2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 0804.10.19
0804.10.29
0804.20.19
0804.20.29
0804.30.90
0804.40.90
0804.50.19
0804.50.29
0804.50.39
0805.10.90
0805.20.90
0805.40.90
0805.50.90
0805.90.19
0805.90.29

Kjv, mKj cÖKvi, ZvRv ev ïKbv †LRyi
(2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) †LRyi, Wzgyi, Avbvim, G¨v‡fvK¨v‡Wvm,
†cqviv, Avg Ges Mve, ZvRv ev ïKbv
(2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) †jeyRvZ dj, ZvRv A_ev ïKbv (2.5
†KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

7741

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0806.10.90
0806.20.90

cY¨ mvgMÖxi weeiY
(Description of Goods)
Av½yi, ZvRv A_ev ïKbv (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

08.07

0807.11.90
0807.19.90
0807.20.90

ZigyR RvZxq dj (ZigyRmn) Ges ‡cu‡c,
ZvRv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 08.08

0808.10.90
0808.20.90

08.09

0809.10.90
0809.20.90
0809.30.90
0809.40.90

Av‡cj, bvkcvwZ Ges bvkcvwZ m`„k¨
Ab¨vb¨ dj, ZvRv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
GwcÖKU, †Pix, cxP, cøvg Ges †úvm, ZvRv
(2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 08.10

0810.10. 90
0810.20.90
0810.40.90
0810.50.90
0810.60.90
0810.90.90

Ab¨vb¨ dj, ZvRv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

08.13

09.04

0813.10.90
0813.20.90
0813.30.90
0813.40.90
0813.50.19
0813.50.99
0904.11.90

09.05

0905.00.90

09.06

0906.11.90
0906.19.90

08.01 nB‡Z 08.06 †kªYxf‚³ dj e¨ZxZ
Ab¨vb¨ ïKbv dj, Customs Act Gi
First Schedule Gi Chapter 8 Gi
AšÍfy©³ ev`vg A_ev ïKbv djmg~‡ni wgkªY (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) †Mvj gwiP, P‚Y© A_ev `jv‡bv b‡n (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) f¨vwbjv (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
`viwPwb Ges `viwPwb Mv‡Qi dyj, P‚Y© ev
`jv‡bv b‡n (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

08.06

7742

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

09.07

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
0907.00.90

cY¨ mvgMÖxi weeiY
(Description of Goods) je½ (m¤ú~Y© dj, je½ ev KvÛ) (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
Rvqdj, ˆRÎx, GjvPx (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

09.08

0908.10.90
0908.20.90
0908.30.90

09.09

0909.10.90
0909.20.90
0909.30.90
0909.40.90
0909.50.90

†gŠix A_ev e¨vwWqvb, †d‡bj, awbqv, wRiv, kv-wRiv ev Rywbcvi (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

09.10

0910.10.90
0910.20.90
0910.30.90
0910.91.91
0910.91.99
0910.99.90

Av`v, Rvdbvi, njy`, _vBg, †ZRcvZv,
Kvwi Ges Ab¨vb¨ gmjv (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

10.01

1001.10.90
1001.90.19
1001.90.29

Mg Ges †gmwjb (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

10.02

1002.00.10
1002.00.90

ivB

10.03

1003.00.10
1003.00.90

evwj©

10.04

1004.00.10
1004.00.90

RB

10.05

1005.10.10
1005.10.90
1005.90.10
1005.90.90

fzÆv

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

10.06

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)
1006.10.10
1006.10.90

7743

cY¨ mvgMÖxi weeiY
(Description of Goods) avb 10.07

1007.00.10
1007.00.90

†mviNvg km¨

10.08

1008.10.90
1008.20.90
1008.30.90
1008.90.90
1201.00.90

evRiv, fzÆv, K¨vbvivB exR; Ab¨vb¨ Lv`¨ km¨ (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) 12.01

mqvweb, P‚Y© A_ev AP‚Y© (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)
Pxbv ev`vg, †Lvjm ev †Lvjmwenxb, fvRv bq A_ev Ab¨fv‡e iÜbK…Z b‡n (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

12.02

1202.10.90
1202.20.90

12.04

1204.00.90

12.05

1205.10.90
1205.90.90

12.06

1206.00.90

12.07

1207.20.90
1207.40.90
1207.50.90
1207.91.90
1207.99.90

12.09

wkibvgvi Aax‡b mKj †KvWmg~n

ec‡bi Rb¨ e¨eüZ exR, dj Ges mgRvZxq exR¸wU

12.10

1210.10.90

ZvRv A_ev ïKbv nc †KvY, `jv‡bv, ¸ov, ÿz`ª ewoi ev jycywjb AvKv‡ii b‡n (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

wZwm, fv½v nDK ev bv nDK (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
¯^l©c (Rape seed) A_ev †Kvjhv exP,
P‚Y© A_ev AP‚Y© (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) m~h©gyLx dz‡ji exR, P‚Y© A_ev AP‚Y© (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
Ab¨vb¨ ˆZj exR Ges ˆZj hy³ dj, P‚Y©
A_ev AP‚Y© (2.5 †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

7744

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)

cY¨ mvgMÖxi weeiY
(Description of Goods)

12.11

1211.20.90
1211.30.90
1211.40.90
1211.90.19
1211.90.29
1211.90.99
1212.20.19
1212.20.99
1212.91.90
1212.99.90

e„ÿ A_ev e„‡ÿi Ask (exR Ges djmn), gyjZt myMwÜ ˆZix, Jla ˆZix A_ev KxU cZ½ I QÎvK webvk A_ev mgRvZxq Kv‡R e¨eüZ nq, ZvRv A_ev ïKbv, KwZ©Z, P‚Y©
A_ev ¸ov nDK ev bv nDK (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

12.12

12.13

12.13.00.90

12.14

1214.10.90
1214.90.90

13.01
13.02

wkibvgvi Aax‡b mKj
†KvWmg~n
ÕÕ

14.01

ÕÕ

†j‡Kv÷ mxg, mvgyw`ªK AvMvQv Ges Ab¨vb¨ mgy`ª ˆkevj, myMvi exU Ges Bÿz, ZvRv A_ev ïKbv, `jv‡bv nDK ev bv nDK; d«zU †÷vb
Ges Kvi‡bj Ges Ab¨vb¨ mwâ RvZxq cY¨ mn
(wP‡Kvwiqvg BbUvBevm m¨vwUfvg) ai‡bi fvRv bq GBiƒc wPK¨vwi g~j¨mg~n cÖv_wgKfv‡e gvby‡li †fv‡Mi Rb¨ e¨eüZ Ab¨Î ewY©Z b‡n
A_ev AšÍfz©³ bq (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
Lv`¨ k‡m¨i LoKzUv Ges †Lvmv, †Kvbfv‡e cÖwµqvRvZ b‡n, KwZ©Z `wjZ, wcó A_ev ÿz`ª ewoi AvKv‡i nDK ev bv nDK (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) myBWm, g¨vs‡Mvìm, cï Lv‡`¨i Rb¨ Mv‡Qi g~j, Lo, jy‡mib (Avjdvjdv), †K¬vfvi,
†mBbd‡qb, d‡iR †KBj, jycvBb, †fU&P I
Ab¨vb¨ mgRvZxq cï Lv`¨, ewo AvKv‡i nDK ev bv nDK (2.5 ‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) jvÿv; cÖvK„„wZK Mvg, iRb, Mvg-iRb Ges myMÜ e„ÿ wbh©vm kvKmwâi im Ges wbh©vm, †cKwUK RvZxq c`v_©mg~n †cKwU‡bU Ges †cK‡UU; kvKmwâ
RvZxq cY¨ nB‡Z cÖvß AvMvi-AvMvi Ges
Ab¨vb¨ e„ÿR AvVv we‡kl ¸Yv¸Y cwiewZ©Z nDK ev bv nDK kvKmwâ mvgMÖx cÖv_wgKfv‡e webywbi Rb¨ e¨eüZ (h_v euvk, †eZ, †eYy-euvk, bjLvMov,
DB‡jv Mv‡Qi Wvj, †iwdqv, cwi®‹vi, ïå A_ev is Kiv, Lv`¨ k‡m¨i LoKzUv, Ges Mv‡Qi
AvVv‡jv Qvj)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7745

wkibvgv msL¨v
(Heading No.)

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)

cY¨ mvgMÖxi weeiY
(Description of Goods)

14.04

1404.20.90
1404.90.19
1404.90.99

Ab¨Î ewY©Z A_ev AšÍfz©³ bq GBiƒc kvK-me&wRi ˆZix mvgMÖx (2.5 ‡KwR ch©šÍ
†gvoK ev wUbRvZ e¨ZxZ)

23.01

2301.10.90
2301.20.10
2301.20.90

23.08

2308.00.00

25.05

2505.10.00

40.01

4001.30.00

41.01

wkibvgvi Aax‡b mKj †KvWmg~n

41.02

ÕÕ

gvQ ev †LvjKhy³ RjR cÖvYx, kvgyK ev
A‡gi`Ûx RjR Dw™¢` ev cÖvYxi gvsm ev bvwofzwoi gq`v km¨P‚Y© gq`v, gvby‡li
†fv‡Mi A‡hvM¨; MwjZ Pwe©i Mv` (2.5
‡KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
Ab¨Î ewY©Z ev AšÍfy©³ nq bvB Ggb Mevw` cïi Lv`¨ wnmv‡e e¨eüZ mwâ mvgMÖx I mwâi ewR©Z Ask, kvK-mwâi Aewkóvsk
I Dnvi DcRvZ, `jvi AvKv‡i nDK ev bv nDK cÖvK…wZK evwj, mKj cÖKvi is Kiv nDK ev bv nDK; Customs Act Gi First
Schedule Gi Chapter 26 G †kªYxfz³ b‡n Ggb avZz AvwkªZ evwj cÖv_wgK Ae¯’vq A_ev †cøU, wkU ev KvUv
UzKivi Ae¯’vq iwÿZ, evjvUv, MvUvcvP©v,
MvBqyj, wPKj Ges mgRvZxq cÖvK…wZK
AvVv
Mevw` cï ev Ak¦Zzj¨ cïi KuvPv Pvgov
(ZvRv A_ev jeYv³, ïKbv, P‚Y© Øviv cwi®‹…Z ev Ab¨fv‡e msiwÿZ, wKš‘ cvKv
Kiv b‡n wjLv ev Abyiƒc Kv‡Ri Dc‡hvMx b‡n ev cieZ©x ch©v‡qi Rb¨ cÖ¯‘Z GBiƒc b‡n), †jvg DVv‡bv A_ev KwZ©Z nDK ev bv nDK ‡fov ev †fovi evPvi KuvPv Pvgov (ZvRv
A_ev jeYv³, ïKbv, P‚Y© ev GwmW Øviv cwi®‹…Z ev Ab¨fv‡e msiwÿZ, wKš‘ cvKv
Kiv b‡n wjLv ev Abyiƒc Kv‡Ri Dc‡hvMx b‡n ev cieZ©x ch©v‡qi Rb¨ cÖ¯‘Z GBiƒc b‡n), ckghy³ A_ev KwZ©Z nDK ev bv

7746

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading No.)

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code)

41.03

wkibvgvi Aax‡b mKj †KvWmg~n

43.01

ÕÕ

44.01

4401.10.00
4401.30.00

44.03

wkibvgvi Aax‡b mKj
†KvWmg~n

45.01

ÕÕ

50.01

,,

cY¨ mvgMÖxi weeiY
(Description of Goods) nDK, mvgÄm¨cyY© bvgKiY c×wZi Dci wfwË Kwiqv Customs Act Gi First
Schedule Gi Chapter 41 Gi Note
1(c) nB‡Z hvnv ev` †`Iqv nBqv‡Q Zvnv e¨ZxZ Ab¨vb¨ cïi KuvPv Pvgov (ZvRv A_ev jeYv³, ïKbv, P‚Y© ev GwmW Øviv cwi®‹…Z ev Ab¨fv‡e msiwÿZ, wKš‘ cvKv Kiv b‡n wjLv ev Abyiƒc Kv‡Ri Dc‡hvMx b‡n ev cieZ©x ch©v‡qi Rb¨ cÖ¯‘Z GBiƒc b‡n),
‡jvghy³ A_ev KwZ©Z nDK ev bv nDK, mvgÄm¨c~Y© bvgKiY c×wZi Dci wfwË
Kwiqv Customs Act Gi First
Schedule Gi Chapter 41 Gi Note
1(b) or 1(c) nB‡Z hvnv ev` †`Iqv nBqv‡Q Zvnv e¨ZxZ cïi ckghy³ KuvPv Pvgov (gv_v, †jR,
_vev Ges Ab¨vb¨ LwÛZ Ask ev UzKiv, ckgx †cvkvK ˆZix‡Z e¨env‡ii Dchy³),
41.01, 41.02 A_ev 41.03 wkibvgfz³
KuvPv Pvgov mg~n e¨ZxZ
R¡vjx KvV, ¸wo, we‡jU, Wvj, d¨vMvU ev
Abyiƒc AvK…wZ m¤úbœ KvV
Kv‡Vi dvwj ev KYv, Kv‡Vi ¸wo I Kv‡Vi eR©¨ Ges ewR©Zvsk, ¸wo, weª‡KU, †c‡jU ev
Abyiƒc AvK…wZ‡Z wcwÛf‚Z nDK ev bv nDK
Agm„Y (rough) KvV, Qvj, Qvovb nDK ev bv nDK A_ev †PivB KvV A_ev mvaviYfv‡e Pvi‡KvYvK…wZ cÖvK…wZK wQwc, KuvPv A_ev mvaviYfv‡e cÖ¯‘ZK…Z; e¨envi A‡hvM¨ wQwc P‚Y©,
KwYKvKvi A_ev `jv‡bv wQwc
†ikg ¸wU cvKvBevi Dc‡hvMx

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading No.)

51.02

mvgÄm¨c~Y© bvgKiY †KvW
(H. S. Code) wkibvgvi Aax‡b mKj †KvWmg~n
ÕÕ

51.04

ÕÕ

52.01
53.03

ÕÕ
5303.10.00

51.01

7747

cY¨ mvgMÖxi weeiY
(Description of Goods)
Dj, cwi¯‹…Z ev AuvPov‡bv (combed) b‡n cïi †jvg, m~ÿ¥ ev †gvUv, cwi¯‹…Z ev
AuvPov‡bv b‡n
Dj, ev m~ÿ¥ A_ev †gvUv cïi †jv‡gi
Mvi‡bUK…Z óK
Zzjv, cwi¯‹vi ev AuvPov‡bv e¨ZxZ
KuvPv cvU|Ó

81| 1991 Gi 22 bs AvB‡bi wØZxq Zdwmj Gi cÖwZ¯’vcb|⎯D³ AvB‡bi wØZxq
Zdwmj Gi cwie‡Z© wbæiƒc wØZxq Zdwmj cÖwZ¯’vwcZ nB‡e, h_v:⎯

ÒwØZxq Zdwmj
(g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 3 `ªóe¨) g~j¨ ms‡hvRb Ki nB‡Z Ae¨vnwZcÖvß †mevmg~n
1| Rxebavi‡Yi Rb¨ †gŠwjK †mev t
(K)
K…wl Rwg cÖ¯‘ZKiY I Kl©Y ;
(L)
K…wl Rwg‡Z †mP cÖ`vb ;
(M)
K…wl Rwg‡Z †cvKvgvKo Ges evjvBbvkKvix Kg©KvÛ ;
(N)
K…wl cY¨ msiÿY ev ¸`vgRvZKiY (wngvMvi I cY¨vMvi e¨ZxZ) ;
(O)
Lv`¨ km¨ kvK-mwâ BZ¨vw`i KZ©b ev evQvB ev ‡gvoKRvZKiY;
(P)
K…wl exR msiÿY I weZiY (wngvMvi I cY¨vMvi e¨ZxZ);
(Q)
cï-cvwLi gvsm msiÿY ev ¸`vgRvZKiY (wngvMvi I cY¨vMvi e¨ZxZ) ;
(R)
grm¨, RjR cÖvYx I RjR m¤c` AvniY ;
(S)
grm¨, RjR cÖvYx I RjR m¤c` msiÿY ev ¸`vgRvZKiY (wngvMvi I cY¨vMvi e¨ZxZ)| 2| mgvRKj¨vYg~jK †mev t
(K)
miKvi KZ©„K cÖ`Ë wPwKrmv I ¯^v¯’¨ †mev;
(L)
miKvi KZ©„K cÖ`Ë wkÿv I cÖwkÿY;
(M)
cwi‡ek `~lY‡ivaKvix Kvh©µg;
(N)
e¨emvwqK D‡Ï‡k¨ cwiPvwjZ bq Ggb cybe©vmbg~jK Kvh©µg;
(O)
e¨emvwqK D‡Ï‡k¨ cwiPvwjZ bq Ggb mvgvwRK Dbœqbg~jK Kvh©µg;

7748

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

(P)

e„× wbevm I PvBì †Kqvi cÖwZôvb;

(Q)

miKv‡ii A_©vq‡b cwiPvwjZ M‡elYv Kvh©µg (KbmvjU¨vÝx dvg© I mycvifvBRvix dvg© I Rwic ms¯’v e¨ZxZ)|

3| ms¯‹…wZ mswkøó †mev t
(K)
†iwWI I †Uwjwfkb m¤cÖPvi cÖwZôvb (wfwWI K¨v‡mU mc, wfwWI †Mg mc, wfwWI I AwWI †iKwW©s mc, weÁvcbx ms¯’v, weÁvcb cÖPviYv Ges DcMÖn
P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix e¨ZxZ);
(L)
cy¯ÍK, msev`cÎ, g¨vMvwRb I miKvix †M‡RU cÖKvkbvq wb‡qvwRZ ms¯’v I cÖwZôvb (QvcvLvbv I euvavB ms¯’v e¨ZxZ);
(M)
wkíKg©, †gŠwjK wkíKg©, mvs¯‹…wZK Kg©KvÛ, A‡ckv`vix †Ljvayjv, A‡ckv`vix µxov cÖwZ‡hvwMZv [†Ljvayjvi Av‡qvRK, Pjw”PÎ ÷zwWI, Pjw”PÎ cÖ`k©K
(†cÖÿvM„n) I Pjw”PÎ cwi‡ekK e¨ZxZ];
(N)
jvB‡eªix, mKj cÖKvi hv`yNi, AvU©M¨vjvix, wPwoqvLvbv, †evUvwbK¨vj Mv‡W©b Gi cÖ‡ek g~j¨ (BRviv`vi e¨ZxZ);
(O)
mvs¯‹…wZK Abyôv‡bi Av‡qvRbKvix cÖwZôvb (KwgDwbwU †m›Uvi, we‡`kx wkíx mn‡hv‡M we‡bv`bg~jK mvs¯‹…wKZ Abyôv‡bi Av‡qvRK, †Ljvayjvi Av‡qvRK, kã
I Av‡jvK miÄvg fvov cÖ`vbKvix e¨ZxZ); ky¨wUs K¬ve, mKj cÖKvi mvgvwRK mvs¯‹…wZK I †Ljvayjv welqK K¬ve (BRviv`vi Ges
(P)
†nv‡Uj I †i‡¯Ívivu, †W‡Kv‡iUim I K¨vUvivm©, KwgDwbwU †m›Uvi, wgóvbœfvÛvi,
†cÖÿvM„n, weDwU cvj©vi, †nj_ K¬ve I wdU‡bm †m›Uvi, kã I Av‡jvK miÄvg fvov cÖ`vbKvix, AwWI K¨v‡mU mc, wfwWI †Mg mc, wfwWI AwWI †iKwW©s mc, †h mKj mvgvwRK K¬v‡ei m`m¨ wd 10000 UvKvi E‡aŸ©, H mKj K¬ve e¨ZxZ);
(Q)
K…wl cY¨ ev D`¨vb ev Lvgvi, cï-cvwL, grm¨, RjR cÖvYx I RjR m¤c`, ebR cÖvYx
I ebR m¤c`, wkí, mvwnZ¨, cÖhyw³, cÖ‡KŠkj BZ¨vw` welqK †gjv I cÖ`k©bxi cÖ‡ek wd (BRviv`vi Ges †nv‡Uj I †i‡¯Ívivu, †W‡Kv‡iUi I K¨vUvwis, KwgDwbwU †m›Uvi, wgóvbœ fvÛvi, †cÖÿvM„n, weDwU cvj©vi, †nj_ K¬ve I wdU‡bm †m›Uvi, kã I Av‡jvK miÄvg fvov cÖ`vbKvix Gi myweav cÖ`vb e¨ZxZ)|
4| A_© I Avw_©K welq mswkøó †mev t
(K)

e¨vsK A_ev Avw_©K cÖwZôvb KZ…©K AvgvbZ (deposit) I mÂq (savings) MÖnY;

(L)

Rxeb exgv cwjwm;

(M)

÷K I wmwKDwiwU G·‡PÄ cÖwZôvb|

5| cwienb †mev t
(K)

hvÎx cwienb †mev (kxZvZc wbqwš¿Z/ZvcvbyK‚j evm, j I †ijI‡q mvwf©m, hvbevnb fvov cÖ`vbKvix e¨ZxZ);

(L)

cY¨ cwienb †mev (wkwcs G‡R›U, †d«BU d‡ivqvW©vm, cwienb wVKv`vi I Kzwiqvi mvwf©m Gi †mev e¨ZxZ);

(M)

Gqvi jvBbm& (PvUv©W© wegvb I †nwjKÞvi fvov cÖ`vbKvix ms¯’v e¨ZxZ)|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
6| e¨w³MZ †mev t mvsevw`K, Awf‡bZv, MvqK, †eZvi I †Uwjwfkb cvidigvi, †jLK,
(K)
µxovwe`, b„Z¨ wkíx, Abyev`K, †R¨vwZwe©`, UvBwc÷, wbKvn †iwRóªvi, cÖwZôvb, cøv¤^vi, KvVwgw¯¿, ivRwgw¯¿, B‡jKwUªK¨vj wgw¯¿ (KbmvjU¨vwÝ mycvifvBRvix dvg©, Rwic ms¯’v I Bwg‡MÖkb Dc‡`óv e¨ZxZ); wkÿv welq mswkøó M‡elK, †UKwbK¨vj welq mswkøó M‡elK, Kw¤úDUvi
(L)
(KbmvjU¨vwÝ dvg© I mycvifvBRvix dvg© I Rwic ms¯’v e¨ZxZ); mKj cÖKvi evn‡bi PvjK, Af¨šÍixY †bŠc‡_i cvBjUmn nvievi cvBjU;
(M)
(N)

7749
†ckv`vi
NUKvjx dvg© I we‡klÁ wWRvBbvi (AvwK©‡U±, Bw›Uwiqi wWRvBbvi ev Bw›Uwiqi †W‡Kv‡iUi, MÖvwdK wWRvBbvi,
BwÄwbqvwis dvg©, KbmvjU¨vwÝ dvg© I mycvifvBRvix dvg© e¨ZxZ);

7| Ab¨vb¨ ‡mev t
(K)
mKj cÖKvi agx©q AvPvi, Abyôvb, ¯’vb I ¯’vcbvq †mev cÖ`vbKvix cÖwZôvb;
(L)
WvK †hvMv‡hvM cÖwZôvb (Kzwiqvi mvwf©m I G·‡cÖm †gBj mvwf©m e¨ZxZ);
Rb¯^v‡_© cÖ`Ë mKj cÖKvi `vZe¨ I ˆeÁvwbK †mev Kvh©µg;
(M)
miKvi, ¯’vbxq KZ©„cÿ, ¯’vbxq KZ©„c‡ÿi msN A_ev cÖwZôvb hvnviv miKv‡ii Rb¨
(N)
KvR K‡i GBiƒc †mev cÖ`vbKvix cÖwZôvb (Iqvmv, we`yr weZiYKvix, wbgv©Y ms¯’v, f‚wg Dbœqb I feb wbgv©Y, f‚wg weµqKvix, e¨vsK I exgv cÖwZôvb e¨ZxZ); miKvi, ¯’vbxq KZ©„cÿ, ¯’vbxq KZ©„c‡ÿi msN A_ev miKvix Kj¨vYg~jK cÖwZôvb‡K
(O)
‡Kvb cY QvovB (without any consideration) `vb wnmv‡e cÖ`Ë †mev ;
(P)
†cvKvgvKo `gb I evjvB bvkK Kvh©µg ;
(Q)
wó‡fWwis Kvh©µg ;
(R)
n¯ÍPvwjZ jÛªx I WªvBwK¬wbs Kvh©µg (‡nv‡U‡j cÖ`Ë †mev Ges hvwš¿K jÛªx e¨ZxZ)|Ó 82| 1991 Gi 22 bs AvB‡bi Z…Zxq Zdwmj Gi cÖwZ¯’vcb|⎯D³ AvB‡bi Z…Zxq
Zdwmj Gi cwie‡Z© wbgœiƒc Z…Zxq Zdwmj cÖwZ¯’vwcZ nB‡e, h_v:⎯

ÒZ…Zxq Zdwmj
(g~j¨ ms‡hvRb Ki AvBb, 1991 Gi aviv 7 `ªóe¨) m¤ú~iK ïé Av‡ivc‡hvM¨ cY¨ I †mevmg~n
GB Zdwm‡ji−
(K)

cÖ_g As‡k ewY©Z m¤ú~iK ïé Av‡ivc‡hvM¨ cY¨mg~‡ni †ÿ‡Î Customs
Act, 1969 Gi FIRST SCHEDULE Gi Kjvg (1) G ewY©Z wkibvgv

7750

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 msL¨v (Heading No.) mg~‡ni wecix‡Z Kjvg (2) G DwjøwLZ mvgÄm¨c~Y© bvgKiY †KvW (H.S.Code) Gi AvIZvaxb Kjvg (3) G ewY©Z cY¨mg~‡ni
Dci, Ges
(L)

wØZxq As‡k ewY©Z m¤ú~iK ïé Av‡ivc‡hvM¨ †mevmg~‡ni †ÿ‡Î Dnvi Kjvg
(1) G ewY©Z wkibvgv msL¨vi wecix‡Z Kjvg (2) G DwjøwLZ †mevi †KvW
Gi AvIZvaxb Kjvg (3) G ewY©Z †mevmg~‡ni Dci, Kjvg (4) G ewY©Z nv‡i m¤ú~iK ïé Av‡ivcbxq nB‡e, h_v:-

cÖ_g Ask m¤ú~iK ïé Av‡ivc‡hvM¨ cY¨mg~n wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

cY¨mg~‡ni weeiY
(Description of Goods)

03.02

0302.11.90
0302.19.90
0302.69.90

AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ
ZvRv A_ev VvÛv UªvDU, iæB, KvZj, g„‡Mj, cvsMvm, Kvc© I mgRvZxq gvQ (03.04 †kÖYxfz³
KuvUv Qvo‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

20

03.03

0303.29.90

AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ wngvwqZ iæB, KvZj, g„‡Mj, cvsMvm, Kvc© I mgRvZxq gvQ (03.04 †kÖYxfz³ KuvUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

20

0303.39.90

AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ n¨vwjevU, †cøBm I †mvj e¨ZxZ Ab¨vb¨ wngvwqZ
P¨vÞv gvQ (03.04 †kÖYxfz³ KuvUv Qvov‡bv gvQ
Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

20

0303.71.90

AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ wngvwqZ mvwW©b I mgRvZxq gvQ (03.04 †kÖYxfz³
KuvUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

20

0303.79.90

AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ
Ab¨vb¨ wngvwqZ gvQ (03.04 †kÖYxfz³ KuvUv
Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

20

0303.80.90

wjfvi I †iv (AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)

20

(3)

m¤ú~iK ïénvi (%)
(4)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

03.04

0304.21.10
0304.21.90
0304.22.10
0304.22.90
0304.29.10
0304.29.90
0305.10.10

03.05

0305.30.90

0305.59.90

cY¨mg~‡ni weeiY
(Description of Goods)
(3)

7751 m¤ú~iK ïénvi
(%)
(4)

KuvUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm

20

gvby‡li LvIqvi Dc‡hvMx gv‡Qi UzKiv ev ¸ov
(AvovB †KwR ch©šÍ †gvoK ev wUbRvZ) ïKbv, jeYv³ ev je‡Yi `ªe‡Y msiwÿZ wKš‘ a~gvwqZ bq Ggb KvUv Qvov‡bv gvQ (AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ)
Ab¨vb¨ ïKbv gvQ (jeYv³ nDK ev bv nDK), a~gvwqZ bq (AvovB †KwR ch©šÍ †gvoK ev wUbRvZ e¨ZxZ) wngvwqZ wPswo
¸ov `yat LyPiv c¨vwKs (AvovB †KwR ch©šÍ)

20
20

20

03.06
04.02

0306.13.00
0402.10.10
0402.21.10
0402.29.10

04.05

mKj
GBP,Gm,†KvW
mKj
GBP,Gm,†KvW
0802.90.11
0802.90.19

gvLb Ges Ab¨vb¨ `y»RvZ Pwe© I ˆZj; †WBix
†¯¿Wm&
ZvRv ev VvÛv U‡g‡Uv

20

ZvRv ev ïKbv mycvwi, †Lvmv Qvov‡bv nDK ev bv nDK 20

08.04

0804.50.31
0804.50.39

ZvRv ev ïKbv Avg

20

08.05

0805.10.10
0805.10.90

ZvRv ev ïKbv Kgjv‡jey

20

0805.20.10
0805.20.90

ZvRv ev ïKbv †jeyRvZxq dj

20

0805.40.10
0805.40.90

ZvRv ev ïKbv Av½yi

20

07.02
08.02

20
20

20

7752 wkibvgv msL¨v
(Heading
No.)
(1)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
0805.50.10
0805.50.90

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
ZvRv ev ïKbv †jey

m¤ú~iK ïénvi (%)
(4)
20

0805.90.11
0805.90.19
0805.90.21
0805.90.29
08.06
08.08
08.10
09.04

09.06
09.07
09.08

ZvRv ev ïKbv Ab¨vb¨ ‡jey RvZxq dj

20

mKj
GBP,Gm,†KvW
mKj
GBP,Gm,†KvW
0810.90.10
0810.90.90

ZvRv ev ïKbv Av½yi dj

20

ZvRv Av‡cj, bvkcvwZ I KzB‡Ým

20

ZvRv Ab¨vb¨ dj

20

0904.11.10
0904.11.90
0904.12.00 mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW
0908.30.10
0908.30.90

†MvjgwiP, P‚Y© ev `jv‡bv nDK ev bv nDK

20

`viæwPwb Ges `viæwPwb Mv‡Qi dzj

20

je½

20

GjvP

20

09.09

0909.30.10
0909.30.90

wRiv

20

15.13

1513.19.00

widvBÛ bvwi‡Kj ˆZj I Bnvi Ask we‡kl,
Ab¨vb¨

30

17.02

1702.30.20
1702.30.90
1702.40.00

Liquid glucose
Other glucose and glucose syrup
Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

20
20
20

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)
17.04

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
mKj
GBP,Gm,†KvW

18.06
1806.20.00

1806.31.00
1806.32.00

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
‡KvKvhy³ bq Ggb myMvi Kb‡dKkbvix (mv`v
PK‡jUmn)
†KvKvhy³ PK‡jU Ges Ab¨vb¨ Lv`¨ wcÖcv‡ikbt
†KvKvhy³ PK‡jU Ges Ab¨vb¨ Lv`¨ wcÖcv‡ikb
(2 †KwRi E‡aŸ© eøK, ¯øve ev evi AvKv‡i A_ev
Zij, †c÷, ¸ov, `vbv`vi ev Ab¨iƒ‡c evé c¨vwKs G) wdwbm&W PK‡jU (eøK, ¯øve ev evi AvKv‡i)

7753 m¤ú~iK ïénvi
(%)
(4)
60

60

60

1806.90.00
19.01

Ab¨vb¨

60

1901.10.00

LyPiv †gvo‡K k~b¨ †_‡K 1 eQ‡ii wkï‡`i e¨env‡ii Rb¨ Lv`¨ mvgMÖx (†nwWs bs 04.01 †_‡K
04.04 f‚³ cY¨RvZ)
Mixes and dough’s for the preparation of bakers' wares of heading 19.05
Ab¨vb¨ Lv`¨ mvgMÖx
Pasta, whether or not cooked or stuffed or otherwise preapared; couscous
Prepared foods obtained by the swelling or roasting of cereals or cereal products; all types of cereals
Sweet biscuits
Waffles and wafers
Rusks, toasted bread and similar toasted products Other ivbœvi d‡j cÖvß R¨vg, d‡ji †Rwj, gvigv‡jWm, dj ev ev`vghy³ wcDwi Ges dj ev ev`v‡gi
†c÷, wPwb ev Ab¨vb¨ wgwó c`v_© hy³ nDK ev bv nDK d‡ji im (Av½y‡ii must mn) ev mwâi im,
MuvRv‡bv b‡n ev w¯cwiUhy³ b‡n, wPwb ev Ab¨vb¨ wgwó c`v_© hy³ nDK ev bv nDK mm Ges Abyiƒc cY¨; mixed condiments I mixed seasonings; mwilvi ¸ov Ges Ab¨vb¨ cY¨ 20

1901.20.00

19.02
19.04

19.05

20.07

1901.90.90 mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW
1905.31.00
1905.32.00
1905.40.00
1905.90.00 mKj GBP,Gm,†KvW

20.09

mKj
GBP,Gm,†KvW

21.03

mKj
GBP,Gm,†KvW

20
20
60
60

100
100
100
100
20

20
20

7754

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading
No.)
(1)
21.06

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
2106.90.10

22.01

mKj
GBP,Gm,†KvW

22.02

2202.10.00
2202.90.00
2203.00.00

(3) myMwÜ `ª‡e¨i wgkÖY e¨ZxZ †Kvgj cvbxq cÖ¯‘‡Z e¨eüZ mvgMÖx, AvqZb wfwËK G¨vj‡Kvnj ÿgZv
0.5% Gi E‡aŸ©
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
‡Kvgj cvbxq bb-G¨vj‡KvnwjK weqvi gë nB‡Z cÖ¯‘Z weqvi

22.04

mKj
GBP,Gm,†KvW

ZvRv Av½y‡ii g`¨, dwU©dvBW g`¨mn; (20.09
†nwWsfz³ grape must e¨ZxZ)

350

22.05

mKj
GBP,Gm,†KvW

fvigy_ Ges ZvRv Av½y‡ii ˆZix g`¨, myevwmZ

350

22.06

2206.00.00

350

22.08

mKj
GBP,Gm,†KvW

24.01

mKj
GBP,Gm,†KvW
2402.10.00
2402.20.00
2402.90.00

Ab¨vb¨ MuvRv‡bv cvbxq (D`vniY¯^iƒc wmWvi,
†cix)
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume, spirits, liquors and other spirituous beverages
Unmanufactured Tobacco, Tobacco refuse Zvgv‡Ki ˆZix wmMvi, PziæU I wmMvwi‡jøv
Zvgv‡Ki ˆZix wmMv‡iU nv‡Z ev Ahvwš¿K c×wZ‡Z ˆZix wewo Ges Ab¨vb¨

22.03

24.02

cY¨mg~‡ni weeiY
(Description of Goods)

m¤ú~iK ïénvi (%)
(4)
350

20

100
100
250

350

60
100
350
100

24.03

mKj
GBP,Gm,†KvW

Ab¨vb¨ cÖ¯‘ZK…Z ZvgvK Ges mgRvZxq c`v_©;
Zvgv‡Ki ÒhomogenisedÓ ev ÒreconstitutedÓ wbR©vm ev myMwÜ

100

25.01

2501.00.20

Salt (other than pure sodium chloride) not in aqueous solution including salt boulder for crushing and salt in bulk
Ab¨vb¨ jeY

20

2501.00.99

20

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)
25.15

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
2515.11.00
2515.12.00
2515.20.00

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
gv‡e©j Ges †UªfviwUb (AvcvZ: Av‡cwÿK cyiæZ¡
2.5% ev Zvi †ekx), µzW ev ¯’zjfv‡e KwZ©Z
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular
(including square) shape
Ecsussine and other calcareous monumental or building stone; alabaster 7755 m¤ú~iK ïénvi
(%)
(4)
20
20
20

25.16

2516.11.00
2516.12.00

MÖvbvBU (¯’zjfv‡e KwZ©Z)
MÖvbvBU t KivZ Øviv ev Ab¨ cÖKv‡i eøK A_ev
PZzf~©R ev eM©vKvi ¯øve wnmv‡e KwZ©Z

20

25.17

2517.10.00

Pebbles, gravel, broken or crushed stone

20

25.23

2523.21.00

†cvU©j¨vÛ wm‡g›Ut mv`v, K…wÎgfv‡e i½xb Kiv nDK ev bv nDK
Ab¨vb¨ †cvU©j¨vÛ wm‡g›U
Ab¨vb¨ nvjKv ˆZj I wcÖcv‡ikbt Ab¨vb¨
Ab¨vb¨ ga¨g ˆZj I wcÖcv‡ikb
M¨vm ˆZjt Ab¨vb¨
R¡vjvbx ˆZjt Ab¨vb¨
AvswkK cwi‡kvwaZ †c‡Uªvwjqvg, Uc&µzWmn
MÖxR (LwbR)
Ab¨vb¨ fvix ˆZj I wcÖcv‡ikbt (UªvÝdigvi A‡qj
I †nwf big¨vj c¨vivwdb e¨ZxZ) cÖvK…wZK M¨vm, M¨vmxq Ae¯’vq mvjwdDwiK GwmW, Iwjqvg
Sodium salt of palmitic acid (soap noodle) imported by other
WvBAK&UvBj A‡_©v‡_‡jU&m (wW I wc)
Dinonyl or didecyl orthophthalates
Other esters of orthophthalic acid
Other plasticizer cwj‡q÷vi †eBRW Ab¨vb¨ †cB›Um, fvwY©k
(Gbv‡gj †jKvimn)
Other paints based on acrylic or vinyl polymers, in a non-aqueous medium
Ab¨vb¨ †cB›Um, fvwY©k Ges †jKvi

20

27.10

2523.29.00
2710.11.39
2710.11.50
2710.11.69
2710.19.12
2710.19.33
2710.19.34
2710.19.39

27.11
28.07
29.15

2711.21.00
2807.00.00
2915.70.32

29.17

2917.32.90
2917.33.00
2917.34.00
2917.39.00
3208.10.90

32.08

3208.20.90
3208.90.90

20
20
20
20
20
20
20
20
100
20
20
20
20
20
20
20
20
20

7756

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading
No.)
(1)
32.09

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
3209.10.90

32.10

3209.90.90
3210.00.20
3210.00.90

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
G‡µwjK wfbvBj cwjgvi †eBRW Ab¨vb¨ †cB›U
GÛ fvwY©k (Gbv‡gj I †jKvimn)
Ab¨vb¨ †cB›Um, fvwY©k Ges †jKvi
Prepared water pigments of a kind used for finishing leather, for cleaning footwear in tablet form
Ab¨vb¨ †cB›U, evwY©k (Gbv‡gj, †jKvi I wW‡÷¤úvimn) myMwÜ I cÖmvabx cvwb

m¤ú~iK ïénvi (%)
(4)
20
20
20
20

33.03

3303.00.00

33.04

mKj
GBP,Gm,†KvW

†mŠ›`h© A_ev cÖmvab mvgMÖx Ges Z¡K cwiPh©vi cÖmvab mvgMÖx (Jl‡a e¨eüZ c`v_© e¨ZxZ), mvbw¯Œb ev mvb U¨vb mvgMÖx; nvZ, bL ev cv‡qi cÖmvab mvgMÖxmn

30

33.05

mKj
GBP,Gm,†KvW

†Kk cwiPh©vq e¨eüZ mvgMÖx

60

33.06

3306.10.00
3306.90.00

†WbwUwd«m gyLMnŸi ev `uv‡Zi Rb¨ e¨eüZ Ab¨vb¨ mvgMÖx

20
20

33.07

mKj
GBP,Gm,†KvW

20

34.01

mKj
GBP,Gm,†KvW
3402.90.10
3405.10.00

†k‡fi Av‡M, †k‡fi c‡i ev †k‡fi mgq e¨envh© mvgMÖx; kix‡ii `yM©Ü `~ixKi‡Y e¨eüZ mvgMÖx, wWcvB‡jUix Ges Ab¨vb¨ myMwÜ, cÖmvabx I Uq‡jU mvgMÖx hv Ab¨ †Kv_vI ewY©Z ev AšÍf©y³ b‡n;
K‡ÿi `yM©Ü bvkK (myMwÜhy³ nDK ev bv nDK)
A_ev RxevbybvkK ÿgZv _vKzK ev bv _vKzK) mvevb Ges mvevb wnmv‡e e¨eüZ mvi‡dm GKwUf mvgMÖx Ges mgRvZxq cY¨ wWUvi‡R›U 34.02
34.05
36.01
36.02
36.04
36.05

3601.00.00
3602.00.00
mKj
GBP,Gm,†KvW
3605.00.00

38.08

3808.91.21

Polishes, creams and similar preparations for footwear or leather

we‡õviK cvDWvi
ˆZix we‡ùviK, we‡ùviK cvDWvi e¨ZxZ
AvZkevwR wmMbvwjs †d¬qvi, †iBb i‡KU, dM wmMbvj Ges Ab¨vb¨ cvB‡iv‡UKwbK cY¨ w`qvkjvB; wkibvgv msL¨v 36.04 Gi cvB‡iv‡UKwbK cY¨ mvgMÖx e¨ZxZ gkvi K‡qj

30

20
20
20
20
20
20
20
20

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)
38.24
39.18

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
3824.90.20 mKj GBP,Gm,†KvW

39.19

mKj
GBP,Gm,†KvW

39.20

3920.20.10

3920.49.20

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
Chlorinated parafin wax

cøvw÷‡Ki ˆZix †d¬vi Kvfvwis, Iqvj A_ev wmwjs
Kvfvwis, †mjd GW‡nwmf nDK ev bv nDK (†ivj
A_ev UvBj AvKv‡i) cøvw÷‡Ki ˆZix †mjd GW‡nwmf †cøU, kxU, wdj¥, d‡qj, †Uc, ÷ªxc Ges Ab¨vb¨ d¬¨vU AvK…wZ (†ivj
AvKv‡i)
cøvw÷‡Ki †cøU, kxU, wdj¥, d‡qj, ÷ªxc (bb†mjyjvi, wiBb‡dvm©W b‡n, Ab¨ †Kvb c`v_© Øviv j¨vwg‡b‡UW, mv‡cv‡U©W ev Ab¨ †Kvb c`v‡_©i mv‡_
Abyiƒc Dcv‡q mgwš^Z)t
Qvcv‡bv AvKv‡i ‡cÖvcvBwjb cwjgv‡ii ˆZix (Jla wkí KZ…©K Avg`vwbK…Z Jla cÖkvm‡bi cÖZ¨qbK…Z eøKwj÷fy³ cY¨ e¨ZxZ) wcÖ‡›UW wcwfwm kxU

7757 m¤ú~iK ïénvi
(%)
(4)
20
20

20

20

20

3920.62.10

Qvcv‡bv AvKv‡i cwj B_vBwjb †U‡id‡_‡j‡Ui
ˆZix

20

3920.69.10
3920.92.10
3920.99.90

Qvcv‡bv AvKv‡i Ab¨vb¨ cwj‡q÷v‡ii ‰Zix
Qvcv‡bv AvKv‡i cøvw÷‡Ki ˆZix cwjgvBWm
Ab¨vb¨ cøvw÷K kxU

20
20
20

39.21

3921.19.90
3921.90.91
3921.90.99

39.22

mKj
GBP,Gm,†KvW

cøvw÷‡Ki ˆZix Ab¨vb¨ †cøU, kxU, wdj¥, d‡qj I
÷ªxc (‡mjyjvi, wiBb‡dvm©W, Ab¨ †Kvb c`v_© Øviv j¨vwg‡b‡UW, mv‡cv‡U©W ev Ab¨ †Kvb c`v‡_©i mv‡_
Abyiƒc Dcv‡q mgwš^Z)t
Other celluer plate/sheet/film/foil of plastic Qvcv‡bv AvKv‡i Ab¨vb¨ cøvw÷‡Ki ˆZix †mjyjvi, fjKvbvBRW, †gUvjvBRW ev Abyiƒc cøvw÷K
Qvcv‡bv e¨wZZ Ab¨vb¨ cøvw÷‡Ki ˆZix †mjyjvi, fjKvbvBRW, †gUvjvBRW ev Abyiƒc cøvw÷K cøvw÷‡Ki ˆZix ev_Uve, kvIqvi ev_, wm¼, Iqvk
†ewmb, we‡WU, j¨v‡fUix c¨vb, mxU I Kfvi, d¬vwks wm÷vY©m Ges Abyiƒc m¨vwbUvix Iq¨vim&

20
45
20

20

7758 wkibvgv msL¨v
(Heading
No.)
(1)
39.23

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

3923.10.00
3923.21.00
3923.29.90
3923.30.90
3923.40.90

39.24

39.25

39.26

42.02

3923.50.00
3923.90.90
3924.10.00
3924.90.10
3924.90.90
3925.20.00
3925.30.00
3925.90.00
3926.10.00
3926.40.00
3926.90.99 mKj GBP,Gm,†KvW

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
cY¨ enb ev c¨vwKs Gi Rb¨ e¨eüZ cøvw÷‡Ki
ˆZix `ªe¨vw`t cøvw÷‡Ki ˆZix ev·, †KBm, †µU Ges mgRvZxq cY¨ Sacks and bags (including cones) of polymers of ethylene other than plastics
Sacks and bags (including cones) of other plastics
Kve©q, †evZj, d¬v¯‹ I mgRvZxq cY¨ (Jl‡ai m¨v‡k I Bb‡njv‡ii K‡›UBbvi e¨ZxZ)
Other Spools, cops, bobbins and similar supports Stoppers, lids, caps and other closures cøvw÷K c¨v‡jUm cøvw÷‡Ki †UwejIq¨vi ev wK‡PbIq¨vi
Feeding Bottles
Ab¨vb¨
cøvw÷‡Ki ˆZix `iRv, Rvbvjv I Dnv‡`i †d«g Ges
`iRvi threshold cøvw÷‡Ki ˆZix kvUvi, eøvBÛ Ges Dnv‡`i cvU©m cøvw÷‡Ki ˆZix Ab¨vb¨ weìvm© Iq¨vi cøvw÷‡Ki ˆZix Awdm Ges ¯‹zj mvgMÖx
Statuettes Ges Ab¨vb¨ M„nm¾vi `ªe¨vw` cøvw÷‡Ki ˆZix Ab¨vb¨ `ªe¨vw`
Trunks, sui:- case, vanity-cases, executivecases, brief-cases, school satchels, spectacle cases,binocular cases, camera cases,musical instrument cases, guncases, holsters and similar containers; travelling-bags, insulated food or beverages bags toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarette-cases, tobacco pouches, tool bags, sports bags,bottle-cases, ewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.

m¤ú~iK ïénvi (%)
(4)

60
60
60
60
60
60
60
60
20
60
60
20
20
60
20
60
20

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)
44.10 n‡Z
44.12

44.18

48.13
48.18

48.19

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
mKj
GBP,Gm,†KvW
(4411.12.00,
4411.13.00 I
4411.14.00
e¨ZxZ) mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW mKj GBP,Gm,‡KvW
(4818.40.00
e¨ZxZ)
4818.40.00
4819.10.00
4819.20.00

4819.30.00

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
mKj cÖKvi cvwU©K¨vj †evW©, Iwi‡q‡›UW ÷ªvÛ †evW©
I mgRvZxq †evW©, dvBevi †evW©, nvW© †evW©, cøvBDW, wfwbqvW© c¨v‡bjm& I mgRvZxq
†jwg‡b‡UW cY¨

`iRv, Rvbvjv, Dnv‡`i †d«g I †_ªk‡nvì, c¨viwKU c¨v‡bj, kvUvwis, wks‡Mj I †kK Ges mgRvZxq cY¨ wmMv‡iU †ccvi, mvBR gZ KwZ©Z nDK ev bv nDK
A_ev eyK‡jU ev wUD‡ei AvKv‡i
Uq‡jU †ccvi, wUmy¨ †ccvi, UvI‡qj ev b¨vcwKb
†ccvi ev mgRvZxq cY¨, M„n¯’vjx, †mwbUvix ev
Abyiƒc Kv‡R e¨eüZ
KvM‡Ri ‰Zix †eex Wvqvcvi; Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles
Cartons, boxes and cases, of corrugated paper and paperboard

g¨vP KvwV c¨vwKs‡qi Rb¨ Wz‡c· AvDUvi †kj e¨ZxZ bb-K‡iv‡M‡UW †ccvi I †ccvi †ev‡W©i
ˆZix †dvwìs KvUz©b, ev· I †Km m¨vKm& Ges e¨vMm& (40 †m. wg I Z`~aŸ© cÖ¯’ †eR wewkó) wcÖ‡›UW †j‡ej
Surface coloured or printed paper or paper board
Printed Books, Brochures, leaflets, similar printed matter in single sheets, wheather or not folded

7759 m¤ú~iK ïénvi
(%)
(4)
20

20

60
30

60
20
20

20

48.21
48.23

4821.10.00
4823.90.93

20
30

49.01

4901.10.00

49.11
50.07

mKj
GBP,Gm,‡KvW
5007.20.00

Qvcv‡bv Qwe, d‡UvMÖvdmmn Ab¨vb¨ Qvcv‡bv cY¨ mvgMÖx †ikg e¯¿ (wmé †dweª·)

60

52.08 nB‡Z
52.12

mKj
GBP,Gm,†KvW

I‡fb †dweª·

45

20

20

7760 wkibvgv msL¨v
(Heading
No.)
(1)
54.07 Ges
54.08

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

55.12 nB‡Z
55.16

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
mKj
GBP,Gm,†KvW
(5407.10.10 e¨ZxZ) mKj
GBP,Gm,†KvW

56.01

5601.10.00

Kvc‡oi ˆZix UvI‡qj ev b¨vcwKb ev mgRvZxq cY¨, M„n¯’vjx, †mwbUvix ev Abyiƒc Kv‡R e¨eüZ

60

57.01 nB‡Z
57.05

mKj
GBP,Gm,†KvW

Kv‡c©U I Ab¨vb¨ †U·UvBj †d¬vi Av”Qv`b

20

58.01

5801.21.00
5801.22.00
5801.23.00
5801.24.00

Uncut weft pile fabrics of cotton
Cut corduroy of cotton
Other weft pile fabrics of cotton
Warp pile fabrics, ‘epingle’ (uncut) of cotton Warp pile fabrics, cut of cotton
Chenille fabrics of cotton
Uncut weft pile fabrics of man-made fibres Cut corduroy of man-made fibres
Other weft pile fabrics of man-made fibres Warp pile fabrics, ‘epingle’ (uncut) of man-made fibres
Warp pile fabrics, cut of man-made fibres Chenille fabrics of man-made fibres
Woven pile fabrics and chenille fabrics of other textile materials (excluding jute) 45
45
45
45

5801.25.00
5801.26.00
5801.31.00
5801.32.00
5801.33.00
5801.34.00
5801.35.00
5801.36.00
5801.90.00

59.03

5903.10.90
5903.20.90

cY¨mg~‡ni weeiY
(Description of Goods)

I‡fb †dweª·

m¤ú~iK ïénvi (%)
(4)
45

I‡fb †dweª·

45

(3)

Other textile fabrics impregnated, coated, covered or laminated with polyvinyle chloride
Other textile fabrics impregnated, coated, covered or laminated with polyurethane 45
45
45
45
45
45
45
45
45Ó|

20
20Ó|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)
60.01

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
6001.22.00
6001.92.00

60.06

6006.22.00
6006.23.00
6006.24.00
6006.32.00
6006.33.00
6006.34.00
6006.42.00
6006.43.00
6006.44.00 mKj GBP,Gm,†KvW

61.01 Ges
61.02

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
Pile and terry fabrics knitted or crocheted of man-made fibres

7761 m¤ú~iK ïénvi
(%)
(4)
45

Other knitted fabrics (Dyed/Of yarns of different colours/Printed)

45

Ifvi‡KvU, Kvi-†KvU, †KBc, †K¬vK, A¨v‡bvi¨vK
(w¯‹-R¨v‡KUmn), DBÛwPUvi, DBÛ-R¨v‡KU Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW
†Q‡j‡`i my¨U, Bbwm¤^j, R¨v‡KU, †eøRvi, UªvDRvi, wee I †eªm IfviAj, weªP I kU©m (muvZv‡ii
†cvlvK Qvov), wb‡UW ev µ‡k‡UW

45

61.03

mKj
GBP,Gm,†KvW

45

61.04

mKj
GBP,Gm,†KvW

†g‡q‡`i my¨U, Bbwm¤^j, R¨v‡KU, †eøRvi, ‡Wªm,
¯‹vU©, wWfvB‡WW ¯‹vU©, UªvDRvi, wee I †eªm
IfviAj, weªP I kU©m (muvZv‡ii †cvlvK Qvov), wb‡UW ev µ‡k‡UW

45

61.05

mKj
GBP,Gm,†KvW

†Q‡j‡`i kvU©, wb‡UW ev µ‡k‡UW

45

61.06

mKj
GBP,Gm,†KvW

†g‡q‡`i eøvDR, kvU© Ges kvU©-eøvDR, wb‡UW ev µ‡k‡UW 45

61.07

mKj
GBP,Gm,†KvW

†Q‡j‡`i AvÛvic¨v›U, weªd, bvBUkvU©, cvqRvgv, ev_‡ive, †Wªwms MvDb Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW

45

61.08

mKj
GBP,Gm,†KvW

†g‡q‡`i w¯øc, †cwU‡KvU, weªd, c¨vw›U, bvBU†Wªm, cvqRvgv, †bM‡jwR, ev_‡ive, †Wªwms MvDb Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW

45

7762

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

cY¨mg~‡ni weeiY
(Description of Goods)

61.09

mKj
GBP,Gm,†KvW

wU-kvU©, wms‡jU Ges Ab¨vb¨ †f÷, wb‡UW ev µ‡k‡UW 45

mKj
Rvwm©, cyjIfvi, KvwW©Mvb, I‡q÷†KvU Ges
GBP,Gm,†KvW mgRvZxq cY¨, wb‡UW ev µ‡k‡UW (Kvwk¥ix QvMj
(6110.12.00 I ev Ab¨ cÖvYxi miy †jvg Øviv ˆZix mvgMÖx e¨ZxZ)
6110.19.00
e¨ZxZ)

45

61.10

(3)

m¤ú~iK ïénvi (%)
(4)

61.11

mKj
GBP,Gm,†KvW

wkï‡`i Mv‡g©›Um I †K¬vw`s G‡·mwiR, wb‡UW ev µ‡k‡UW 45

61.13

6113.00.00

45

61.14

mKj
GBP,Gm,†KvW

wb‡UW ev µ‡k‡UW †dweª‡·i (59.03, 59.06 ev
59.07 †nwWs Gi) ˆZix Mv‡g©›Um
Ab¨vb¨ Mv‡g©›Um, wb‡UW ev µ‡k‡UW

61.15

mKj
GBP,Gm,†KvW

c¨vw›U †nvm, UvBUm, ÷wKsm, mKm Ges Ab¨vb¨
†nvwmqvix (†fwi‡KvR wkivi Rb¨ ÷wKsm Ges
†mvjwenxb RyZvmn), wb‡UW ev µ‡k‡UW

45

61.16

mKj
GBP,Gm,†KvW

Møvfm, wg‡Ubm Ges wgUm, wb‡UW ev µ‡k‡UW

45

61.17

mKj
GBP,Gm,†KvW
(6117.80.90 e¨ZxZ) Ab¨vb¨ wb‡UW ev µ‡k‡UW †K¬vw`s G‡·mwiR;
Mv‡g©›Um ev †K¬vw`s G‡·mwi†Ri Ask (†¯úvU©m
AvDwUwdU wnmv‡e e¨eüZ wb-K¨vc, A¨v¼‡jU
BZ¨vw` e¨ZxZ)

45

62.01 †_‡K
62.10 ch©šÍ

mKj
GBP,Gm,†KvW

cyiæl, gwnjv I wkï‡`i mKj ai‡bi ˆZix
†cvlvK, AšÍe©vm I mgRvZxq cY¨ (muvZv‡ii
†cvlvK Qvov)

45

Uª¨vK my¨U I Ab¨vb¨ Mv‡g©›Um (muvZv‡ii †cvlvK I w¯‹-my¨U e¨ZxZ)

45

62.11

6211.32.00
6211.33.00
6211.39.00
6211.41.00
6211.42.00
6211.43.00
6211.49.00

45

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7763

wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

cY¨mg~‡ni weeiY
(Description of Goods)

62.12 †_‡K
62.17 ch©šÍ

mKj
GBP,Gm,†KvW
(6217.10.00 e¨ZxZ) 6217.10.00 mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW mKj GBP,Gm,†KvW

‡eªwmqvi, MvW©j, Ki‡mU, †eªm, mvm‡cÛvi, MvU©vi, iygvj, kvj, ¯‹vd©, gvdjvi, g¨vw›Ujv, †fBj, UvB,
†ev-UvB, µ¨v‡fU, Møvfm, wg‡UÝ, wgUm Ges mgRvZxq ‡K¬vw`s G‡·mwiR I Zvi Ask cøvwóK n¨vsMvi Ges Ab¨vb¨ mvgMÖx mKj cÖKvi ckgx K¤^j

45

†eW wj‡bb, †Uwej wj‡bb, Uq‡jU wj‡bb Ges wK‡Pb wj‡bb c`©v (†Wªcmn) Ges B‡›Uwiqi evBÛ; c`©v ev †eW f¨vjvÝ Ab¨vb¨ Avmeve (94.04 †nwWs Gi cY¨ e¨ZxZ)

20

63.01
63.02
63.03
63.04
64.02
64.03
64.04

mKj
GBP,Gm,†KvW

64.05

mKj
GBP,Gm,†KvW
6406.10.90
6406.20.90

64.06

m¤ú~iK ïénvi (%)
(4)

(3)

60
20

20
20

Other footwear with outer soles and uppers of rubber or plastics.
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
Other footwear.

45

Upper and outer soles and heels

30

45
45
45

68.02

mKj
GBP,Gm,‡KvW

Granite, marble, travertine alabaster and other stone

and

60

68.05

6805.10.00

I‡fb †U·UvBj †dweªKm& †eBmW cÖvK…wZK I
K…wÎg Ge‡iwmf cvDWvi A_ev `vbvt Bgvwi cvDWvi 20

6805.20.00

†ccvi ev †ccvi †evW© †eBmW cÖvK…wZK I K…wÎg
Ge‡iwmf cvDWvi A_ev `vbv

20

mKj
GBP,Gm,‡KvW

Ceramic building bricks, flooring blocks, support or filler tiles and the like. 20

69.04

7764

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading
No.)
(1)
69.05

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
mKj
GBP,Gm,‡KvW

69.06

6906.00.00

Ceramic pipes, conduits, guttering and pipe fittings.

20

69.07

mKj
GBP,Gm,†KvW

Aby¾¡j wmivwgK cÖ¯Íi djK Ges Dbv‡bi cÖ¯Íi A_ev †`qv‡ji UvBjm; Aby¾¡j wmivwgK
†gvRvBK wKDe Ges mgRvZxq cY¨, †Kvb e¯‘i
Dci ¯’vwcZ nDK ev bv nDK

45

69.08

mKj
GBP,Gm,†KvW

D¾¡j wmivwgK cÖ¯Íi djK Ges Dbv‡bi cÖ¯Íi
A_ev †`qv‡ji UvBjm; PKP‡K wmivwgK †gvRvBK wKDe Ges mgRvZxq cY¨, †Kvb e¯‘i Dci ¯’vwcZ nDK ev bv nDK

45

69.10

mKj
GBP,Gm,‡KvW

wmivwg‡Ki wm¼, Iqvk †ewmb, Iqvk †ewmb c¨v‡W÷vj, ev_Uve, we‡W, IqvUvi K¬‡RU c¨vb, d¬vwks wm÷vb©, BDwibvj I mgRvZxq †mwbUvix wd·vm© 45

69.11

mKj
GBP,Gm,†KvW
6912.00.00

wPbvgvwU ev †cviwmwj‡bi ˆZix †Uwej Iq¨vi, wK‡Pb Iq¨vi I Ab¨vb¨ M„n¯’vjx Ges Uq‡jU mvgMÖx wmivwg‡Ki ˆZix †Uwej Iq¨vi, wK‡Pb Iq¨vi I
Ab¨vb¨ M„n¯’vjx mvgMÖx
Statuettes and other ornamental ceramic articles. Ab¨vb¨ wmivwgK mvgMÖx

45

45

Møvm wUDe

20

69.12
69.13

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.

m¤ú~iK ïénvi (%)
(4)
20

45

70.02

mKj
GBP,Gm,‡KvW
mKj
GBP,Gm,‡KvW
7002.39.90

70.03

7003.12.00

m¤ú~Y©fv‡e isK…Z bb Iq¨viW kxU AvKv‡i Kv÷
A_ev †ivj Møvm (A¯^”Q, d¬vkW&/G¨veRi‡e›Umn, wi‡d¬w±s nDK ev bv nDK)

20

7003.19.00

Ab¨vb¨ Kv÷ A_ev †ivj Møvm bb-Iq¨vi&W kxU

20

7003.20.00

Kv÷ A_ev †ivj Møvm Iq¨vi&W kxU

20

7003.30.00

Kv÷ A_ev †ivj Møvm ‡cÖvdvBjm&

20

69.14

45

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)
70.04

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
mKj
GBP,Gm,†KvW

70.05

mKj
GBP,Gm,†KvW

kxU AvKv‡i ‡d¬vU Møvm Ges mvi‡dm MÖvDÛ ev cwjkW Møvm, †kvlKhy³, cÖwZdjb ev cÖwZdjbnxb ¯Íiwewkó nDK ev bv nDK, Ab¨
†Kvb KvR Kiv bq

20

70.07

7007.19.00

Other tempered safety glass

20

7007.29.00

Other laminated safety glass

20

70.09

7009.91.90

†d«gwenxb Ab¨vb¨ Kuv‡Pi Avqbv

20

70.13

7009.92.90 mKj GBP,Gm,†KvW

†d«ghy³ Ab¨vb¨ Kuv‡Pi Avqbv
†Uwej, ivbœvNi, Uq‡jU, Awdm, Bb‡Wvi
†W‡Kv‡ikb A_ev GKBiƒc D‡Ï‡k¨ e¨env‡ii
Dc‡hvMx Kvu‡Pi ˆZRmcÎ (70.10 I 70.18
†nwWs Gi cY¨ e¨ZxZ)
Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms.
Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares
Agm„Y nxiv

20
30

gm„Y nxiv
Bwg‡Ukb Ry‡qjvix

60
20

d¬¨vU †ivjW †cÖvWv± hvnv‡Z †Kvì †ivjW Gi
AwaK KvR Kiv nq wb (K‡q‡j) (cyiæZ¡ 0.5 wgtwgt ev AwaK wKš‘ 1wgtwgt Gi AwaK bq)

20

70.16

mKj
GBP,Gm,†KvW

70.18

7018.10.00

71.02

7102.10.00
7102.31.00
7102.39.00 mKj GBP,Gm,†KvW
7209.17.00

71.17
72.09

cY¨mg~‡ni weeiY
(Description of Goods)

7765

(3)
Wªb Møvm Ges †evb Møvm kxU, G¨veRi‡e›U _vKzK ev bv _vKzK, wi‡d¬w±s nDK ev bv nDK

m¤ú~iK ïénvi (%)
(4)
20

20

20

20

7766

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
7209.18.10

73.04

7304.11.20
7304.19.20
7304.90.00

73.06

7306.11.20
7306.19.20
7306.21.20
7306.29.20
7306.30.00
7306.40.00
7306.50.00
7306.61.00
7306.69.00
7306.90.00

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
d¬¨vU †ivjW †cÖvWv± hvnv‡Z †Kvì †ivjW Gi
AwaK KvR Kiv nq wb (K‡q‡j) (cyiæZ¡ 0.5 wgtwgt Gi wb‡æ)
A‡qj A_ev M¨vm cvBc jvB‡b e¨eüZ jvBb cvBct e¨vm 8 Bw A_ev Zvi wb‡æ
Avqib A_ev óx‡ji ˆZix Ab¨vb¨ wUDe, cvBc
Ges duvcv ‡cÖvdvBj, wmg‡jm (Seamless)
A‡qj A_ev M¨vm cvBc jvB‡b e¨eüZ jvBb cvBc, (e¨vm 8 Bw A_ev Zvi wb‡æ)
A‡qj I M¨v‡mi wWªwjs Gi Kv‡R e¨eüZ †Kwms
Ges wUDwes (e¨vm 8 Bw A_ev Zvi wb‡æ)
Other, welded, of circular cross-section of iron or non-alloy steel
Other, welded, of circular cross-section, of stainless steel
Other, welded, of circular cross-section, of other alloy steel
Other, welded, of non-circular crosssection of square or rectangular crosssection
Other, welded, of non-circular crosssection of other non-circular crosssection
Other, welded, of non-circular crosssection: Other jxd ¯cÖxs
M¨vm R¡vjvbxi Dc‡hvMx ev M¨vm Ges Ab¨vb¨ Dfq
R¡vjvbxi Dc‡hvMx ivbœvi ˆZRmcÎ Ges †cøU
MigKviK

m¤ú~iK ïénvi (%)
(4)
20

20
20
20
20
20
20
20
20
20
20

73.20
73.21

7320.10.00
7321.11.00

20
20

73.23

7323.93.00
7323.94.00
7323.99.00

Table/kitchenware of stainless steel

20

73.24

mKj
GBP,Gm,‡KvW

†÷Bb‡jm ÷x‡ji wm¼, Iqvm †ewmb Dnvi hš¿vsk,
IqvUvi U¨vc Ges ev_iæ‡gi Ab¨vb¨ wdwUsm I wd·vm© 20

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

74.18

7418.20.00

Kcv‡ii ˆZix †mwbUvix Iq¨vi I Dnvi hš¿vsk

20

76.07

7607.20.10

†ccvi/‡ccvi †evW© Øviv e¨vK&W (Backed)
G¨vjy¨wgwbqvg d‡qj, iw½b nDK ev bv nDK,
†ivj/wij/eweb AvKv‡i

30

76.15

7615.20.00

G¨vjywgwbqvg m¨vwbUvix Iq¨vi I hš¿vsk

20

82.12

8212.10.00

†iRi

20

8212.20.19

†÷Bb‡jm ÷xj †eøW

20

8212.20.90

Ab¨vb¨

20

8212.90.00 mKj GBP,Gm,†KvW

‡iRi cvU©m
Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. 20
20

8407.31.10
8407.32.10
8407.33.10
8408.20.10

`yB †÷ªvK wewkó A‡Uv wi·v/w_ª ûBjv‡ii BwÄb

20

8407.31.20
8407.32.20
8407.33.20
8408.20.20

Pvi †÷ªvK wewkó A‡Uv wi·v/w_ª ûBjv‡ii BwÄb

20

8414.51.10

125 IqvU ev Zvi wb‡æi gUihy³ †Uwej, †d¬vi,
Iqvj, wmwjs, DB‡Ûv, Rvbvjv I Qv‡`i d¨vb d¨vb Gi hš¿vsk gUiPvwjZ cvLvhy³ Ges DòZv I Av`ª©Zv cwieZ©b
Gi myweav m¤^wjZ, Av`ª©Zv c„_Kfv‡e wbqš¿Y Kiv hvq bv GBiƒc ˆewkó¨ m¤^wjZ kxZvZc wbqš¿YKvix hš¿ (g~jabx hš¿cvwZ e¨ZxZ)

30

83.01

84.07 Ges
84.08

84.14

84.15

8414.90.10 mKj GBP,Gm,‡KvW
(8415.10.10
8415.81.10
8415.82.10
8415.83.10
8415.90.10
8415.90.90 e¨ZxZ) cY¨mg~‡ni weeiY
(Description of Goods)

7767

(3)

m¤ú~iK ïénvi (%)
(4)

30
60

7768 wkibvgv msL¨v
(Heading
No.)
(1)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
8415.90.10
8415.90.90

84.18

84.21

mKj
GBP,Gm,‡KvW
(8418.61.10,
8418.69.10 I
8418.99.00
e¨ZxZ)
8421.23.00
8421.29.90
8504.32.00

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
hš¿vsk (Gqvi KwÛkbvi cÖ¯‘ZKviK cÖwZôvb KZ…©K
Avg`vwbK…Z)
hš¿vsk (Ab¨vb¨ Avg`vwbKviK KZ…©K Avg`vwbK…Z)

m¤ú~iK ïénvi (%)
(4)
20
45

†iwd«Rv‡iUi, wd«Rvi Ges mgRvZxq cY¨; wnU cv¤c; †iwd«Rv‡iwUs dvwb©Pvi

30

wdëvi

20
20

20

85.06

8506.10.00

Other transformer having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA
Other transformer having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA g¨v½vwbR WvB A·vBW

85.07

8507.10.00
8507.20.90

jxW GwmW e¨vUvix I B‡jKwUªK G¨vKzgy‡jUi
Other lead acid accumulators

20
20

85.19

8519.20.00

K‡qb, e¨vsK†bvU, e¨vsK KvW©, †Uv‡Kb BZ¨vw` Øviv
PvwjZ mvDÛ †iKwW©s ev wi‡cÖvwWDwms Gcv‡iUvm, m¤ú~Y© ˆZix
UvY© †Uejm (†iKW©-†WK), m¤ú~Y© ˆZix
Ab¨vb¨ mvDÛ †iKwW©s ev wi‡cÖvwWDwms Gcv‡iUvm
(g¨vM‡bwUK, AcwUK¨vj A_ev †mwgKÛv±i wgwWqv e¨enviKvix), m¤ú~Y© ˆZix
Ab¨vb¨ mvDÛ †iKwW©s ev wi‡cÖvwWDwms Gcv‡iUvm, m¤ú~Y© ˆZix wfwWI †iKwW©s ev wicÖwWDwms Gi hš¿cvwZ, wfwWI wUDbvihy³ nDK ev bv nDK

20

†jv‡WW wcÖ‡›UW mvwK©U †evW© (85.21 †nwWsfz³ c‡Y¨i Rb¨)
¯§vU© KvW©m

20

85.04

8504.33.00

8519.30.00
8519.81.20

8519.89.20
85.21

mKj
GBP,Gm,†KvW

85.22

8522.90.20

85.23

8523.52.00

20

20
20

20
20

20

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

85.27

8527.12.00

c‡KU mvBR †iwWI K¨v‡mU †cøqvi, m¤ú~Y© ˆZix

20

8527.21.00

mvDÛ †iKwW©s ev Drcv`‡bi hš¿ ms‡hvwRZ
‡gvUiMvox‡Z e¨envi Dc‡hvMx evwn‡ii kw³ Qvov
Pvjbvÿg b‡n GBiƒc †iwWI m¤cÖPvi MÖvnKhš¿,
†iwWI †Uwj‡dvb ev †iwWI ‡UwjMÖvd MÖn‡Y mÿg hš¿mnt mvDÛ †iKwW©s ev mvDÛ wi‡cÖvwWDwms hš¿cvwZmn, m¤ú~Y© ˆZix mvDÛ †iKwW©s ev Drcv`‡bi hš¿ ms‡hvwRZ evwn‡ii kw³ Qvov Pvjbvÿg GBiƒc Ab¨vb¨ †iwWI m¤cÖPvi MÖvnK hš¿, †iwWI †Uwj‡dvb ev †iwWI
†UwjMÖvd MÖn‡Y mÿg hš¿mnt mvDÛ †iKwW©s ev mvDÛ cybt Drcv`bÿg hš¿cvwZmn

20

8527.91.00

cY¨mg~‡ni weeiY
(Description of Goods)

7769

(3)

m¤ú~iK ïénvi (%)
(4)

20

85.28

8528.72.00

iwOb †Uwjwfkb

20

85.29

8529.90.29

wUwf KvW©mn †Uwjwfkb cvU©m& (wUwf Drcv`bKvix wkí e¨ZxZ Ab¨vb¨ Avg`vwbi †ÿ‡Î)
†jv‡WW wcÖ‡›UW mvwK©U †evW© (85.27 Ges 85.28
†nwWsfz³ c‡Y¨i Rb¨)
Other switches
Plugs and sockets

20

8529.90.30
85.36

8536.50.00
8536.69.00

85.39

8539.21.90
8539.22.00
8539.29.90
8539.31.90
8539.32.90
8539.39.90

85.42

8542.39.10

85.44

8544.19.90
8544.20.00

85.45

8545.90.90

20
20
20

AvjUªvfv‡qv‡jU/Bbd«v-‡iW j¨v¤ú e¨ZxZ Ab¨vb¨ wdjv‡g›U j¨v¤út Ab¨vb¨

20

GbvwR© †mwfs j¨v¤c e¨ZxZ Ab¨vb¨ d¬z‡i‡m›U, nU
K¨v‡_vW j¨v¤c
BwÛ‡KUi cvBjU j¨v¤c I cixÿvMv‡i e¨eüZ j¨v¤c e¨ZxZ Ab¨vb¨ gvK©vix, †mvwWqvg ev †gUvj n¨vjvBW j¨v¤c wmg KvW©

60

DBwÛs Iq¨vit Ab¨vb¨ wØ-Aÿ wewkó (co-axial) Zvi Ges Ab¨vb¨ wØAÿ wewkó (co-axial) ˆe`y¨wZK cwievnx j¨v¤c Kve©b, e¨vUvix Kve©b, Ges B‡jKwUªK¨vj
Kv‡R e¨eüZ Ab¨vb¨ cY¨

20

30
20
20
20

7770 wkibvgv msL¨v
(Heading
No.)
(1)
87.03

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
mswkøó
GBP,Gm,†KvW

cY¨mg~‡ni weeiY
(Description of Goods)
(3)
‡gvUi Mvox Ges Ab¨vb¨ †gvUihvb, †÷kb
IqvMbmnt
(1) BwÄbmn A‡Uv wi·v/ w_ª ûBjvi
(2) m¤ú~Y©ˆZix BwÄbmn Pvi †÷ªvK wewkó wmGbwR I e¨vUvix PvwjZ A‡Uv wi·v/w_ª ûBjvi (3) m¤ú~Y© ˆZix †gvUi Mvox I Ab¨vb¨ †gvUihvb,
†÷kb IqvMbmn (G¨v¤^y‡jÝ e¨ZxZ)t
(K)wmwjÛvi K¨vcvwmwU 1000 wmwm ch©šÍ
(L) wmwjÛvi K¨vcvwmwU 1001 wmwm nB‡Z
1500 wmwm ch©šÍ (gvB‡µvevm e¨ZxZ)
(M) wmwjÛvi K¨vcvwmwU 1501 wmwm nB‡Z
2000 wmwm ch©šÍ (gvB‡µvevm e¨ZxZ)
(N) wmwjÛvi K¨vcvwmwU 2001 wmwm nB‡Z
2750 wmwm ch©šÍ
(O) wmwjÛvi K¨vcvwmwU 2751 wmwm nB‡Z
4000 wmwm ch©šÍ
(P) wmwjÛvi K¨vcvwmwU 4000 wmwm Gi
E‡a©Ÿ
(Q) wmwjÛvi K¨vcvwmwU 1800 wmwm ch©šÍ gvB‡µvevm (R) wmwjÛvi K¨vcvwmwU 1801 wmwm nB‡Z
2000 wmwm ch©šÍ gvB‡µvevm
(4) wehy³ (wm‡KwW) †gvUi Mvwo, †gvUi hvb,
†÷kb IqvMb I Rxc Mvwomn (Pvi †÷ªvK wewkó wmGbwR PvwjZ A‡Uv wi·v/w_ª ûBjvi e¨ZxZ)t (K) †gvUi Mvox (2000 wmwm ch©š), wehy³
Í
(wm‡KwW)
(L) Ab¨vb¨, wehy³ (wm‡KwW)

Ò87.04
8704.21.13
8704.31.13

m¤ú~Y© ˆZix b~¨bZg Pvi `iRv wewkó Wvej †Kweb wcK-Avct wmwjÛvi K¨vcvwmwU 1001 wmwm nB‡Z 1500 wmwm ch©šÍ 8704.21.14
8704.31.14

wmwjÛvi K¨vcvwmwU 1501 wmwm nB‡Z 2000 wmwm ch©šÍ m¤ú~iK ïénvi (%)
(4)

20
20

30
45
100
250
350
500
30
60

30
45

30

60

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 wkibvgv msL¨v
(Heading
No.)
(1)

7771

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

cY¨mg~‡ni weeiY
(Description of Goods)

8704.21.15
8704.31.15

wmwjÛvi K¨vcvwmwU 2001 wmwm nB‡Z 2750 wmwm ch©šÍ 100

8704.21.16
8704.31.16

wmwjÛvi K¨vcvwmwU 2751 wmwm nB‡Z 4000 wmwm ch©šÍ 350

8704.21.17
8704.31.17

wmwjÛvi K¨vcvwmwU 4000 wmwm Gi E‡a©Ÿ

8704.21.16
8704.31.16

wmwjÛvi K¨vcvwmwU 2751 wmwm nB‡Z 4000 wmwm ch©šÍ 350

8704.21.17
8704.31.17

wmwjÛvi K¨vcvwmwU 4000 wmwm Gi E‡a©Ÿ

500

8706.00.31

`yB †÷ªvK wewkó A‡Uv wi·v/w_ª ûBjv‡ii BwÄbhy³
†Pwmm
Pvi †÷ªvK wewkó A‡Uv wi·v/w_ª ûBjv‡ii BwÄbhy³
†Pwmm

20

8711.10.11
8711.10.91
8711.20.11
8711.20.91

Pvi †÷ªvK wewkó m¤ú~Y© ˆZix †gvUi mvB‡Kj

45

8711.10.21
8711.10.92
8711.20.21
8711.20.92

Pvi †÷ªvK wewkó wehy³ †gvUi mvB‡Kj

30

`yB †÷ªvK wewkó †gvUi mvB‡Kj (m¤ú~Y© ˆZix ev wehy³) 250

87.12

8711.10.19
8711.10.29
8711.10.99
8711.20.19
8711.20.29
8711.20.99
8712.00.00

20

87.14

8714.92.10

Ahvwš¿K evB-mvB‡Kj I Ab¨vb¨ mvB‡Kj
(†Wwjfvix UªvBmvB‡Kjmn)
Ahvwš¿K evB-mvB‡Kj I Ab¨vb¨ mvB‡K‡ji PvKvi wig I †¯cvK

87.06

8706.00.32
87.11

(3)

m¤ú~iK ïénvi (%)
(4)

500Ó|

20

20

7772

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

wkibvgv msL¨v
(Heading
No.)
(1)
90.03

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)
9003.11.00
9003.19.00

(3)
Frames and mountings for spectacles, goggles or the like

90.04

mKj
GBP,Gm,†KvW

Spectacles, goggles and the corrective protective or other

93.02
93.03

9302.00.90

wifjevi I wc¯Íj t Ab¨vb¨
Ab¨vb¨ Av‡Mœqv¯¿t
Ab¨vb¨

93.04

9303.10.90
9303.20.90
9303.30.90
9303.90.90
9304.00.90

cY¨mg~‡ni weeiY
(Description of Goods)

like,

m¤ú~iK ïénvi (%)
(4)
20
20
100
100

Ab¨vb¨ A¯¿t k~¨wUs †dWv‡ikb KZ…©K Avg`vwbK…Z match weapon e¨ZxZ Ab¨vb¨ A¯¿
93.01 †_‡K 93.04 ‡nwWsfz³ c‡Y¨i hš¿vsk I
G‡·mwiR

100

†evgv, †MÖ‡bW, U‡c©‡Wv, gvBb, wgmvBj Ges mgRvZxq †Mvjv eviy` (k~¨wUs †dWv‡ikb †_‡K
Avg`vwbK…Z †¯úvU©m †Mvjveviæ` e¨ZxZ)

100

Zievix, †Qviv, mw½b, ek©v Ges mgRvZxq cY¨t
Ab¨vb¨
Swivel seats with variable height adjustment Other seats, with wooden frames

100

9401.71.00
9401.79.00

Other seats with metal frames

60

94.03

mKj
GBP,Gm,†KvW

AvmevecÎ I hš¿vsk

30

94.05

mKj
GBP,Gm,†KvW
(9405.40.10
9405.40.20
9405.40.30
9405.50.10
9405.60.00 e¨ZxZ) Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. 60

93.05

mKj
GBP,Gm,†KvW

93.06

93.07

mKj
GBP,Gm,†KvW
(9306.29.10 e¨ZxZ) 9307.00.90

94.01

9401.30.00
9401.61.00
9401.69.00

20

60
60

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7773

wkibvgv msL¨v
(Heading
No.)
(1)

mvgÄm¨c~Y© bvgKiY †KvW
(H.S. Code)
(2)

cY¨mg~‡ni weeiY
(Description of Goods)

m¤ú~iK ïénvi (%)
(4)

95.03

mKj
GBP,Gm,†KvW
(9503.00.10 e¨ZxZ) Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not

20

95.04
96.03

9504.40.00
9603.21.00

Playing cards
‡W›Uvj †cøU eªvkmn mKj cÖKvi Uz_ eªvk

20
45

(3)

wØZxq Ask m¤ú~iK ïé Av‡ivc‡hvM¨ †mevmg~n wkibvgv msL¨v
(1)
S001

†mevi †KvW

†mev mg~n

(2)
S001.00
S001.10
S001.20

(3)
†nv‡Uj I †i‡¯Íviuv t
‡nv‡Ujt
‡i‡¯Íviuv t
Avevmb, Lv`¨ ev cvbxq mieivnKv‡j hw` ‡nv‡Uj ev
†i‡¯Ívivuq g` RvZxq cvbxq mieivn Kiv nq ev †h
†Kvb ai‡Yi Ò†d¬vi †kvÕÕ Gi Av‡qvRb Kiv nq (erm‡i
GKw`‡bi Rb¨ Kiv nB‡jI) wmg KvW© mieivnKvix t
†mjyjvi (Mobile/Fixed Wireless) †Uwj‡dv‡bi
†ÿ‡Î wmg (Subscriber's Identity ModuleSIM) KvW© ev wig (Removable User
Identification Module-RUIM) KvW© ev Abyiƒc
Ab¨ ‡Kvb Microchip m¤^wjZ KvW© mieivn A_ev
GKB D‡Ïk¨ c~iYK‡í DwjøwLZ KvW© e¨ZxZ cÖwZevi
Code Division Multiple Access (CDMA) ev
Abyiƒc Ab¨ †Kvb c×wZ e¨envi
Pjw”PÎ cÖ`k©K (†cÖÿvM„n) m¨v‡UjvBU P¨v‡bj wWw÷ªweDUi|

S012

S012.20

S023
S039

S023.10
S039.20

m¤ú~iK ïé nvi (%)
(4)
10
10

35

35
25|Ó|

7774

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011 lô Aa¨vq
Zdwmj-1
[ A_© AvBb, 2011 Gi aviv 2 `ªóe¨ ]

ÒFIRST SCHEDULE
(See Section-3)
PART-II
SERVICES
Service
Code
(1)
E 032.00

E 033.00

Description of Services

Statutory Rate

(2)
Services Rendered by Bank or
Financial InstituteÍ
Explanation:ÍIn this Item "Services
Rendered by Bank or Financial Institute" shall mean the services rendered by a scheduled bank as defined in the
Bangladesh Bank Order, 1972 (P.O. No. of 127 of 1972) or by a financial institute (Avw_©K cÖwZôvb) as defined in
Avw_©K cÖwZôvb AvBb, 1993 (1993 m‡bi 27 bs
AvBb) by the way of maintaining any type of account.

(3)
Taka 10,000.00 (ten thousand) per any type of account per year. Services Rendered by Airline ⎯
Explanation :- In this Item services rendered by airline shall mean Í
(a) the services rendered by airline through issuing a domestic "Airline
Ticket per seat" for single journey, which may involve one or more stops over on its way to ultimate airport of destination; or (b) the services rendered by airline through issuing an international
"Airline Ticket per seat" for single journey, which may involve a connecting flight from a domestic airport. Taka 300.00 (three hundred) per issuance of domestic Airline
Ticket per seat for single journey.
Taka 1000.00 (one thousand) per issuance of
International Airline
Ticket per seat for single journey.Ó

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7775

Zdwmj-2
[ A_© AvBb, 2011 Gi aviv 9 `ªóe¨ ]
[Customs Act, 1969 (Act IV of 1969), Gi
FIRST SCHEDULE Gi cÖwZ¯’vcb]
FIRST SCHEDULE
[Bangladesh Customs Tariff]
(See section 18)
(c„_Kfv‡e gyw`ªZ)
[ Custom Act, 1969 (Act IV of 1969) Gi cÖwZ¯’vwcZ FIRST SCHEDULE-G wbgœwjwLZ ms‡kvabx¸wj AšÍfy©³ nB‡e t ]
(1) 40 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 15.13, Gi AvIZvfy³ Kjvg (2) †Z ewY©Z H.S. Code Ò1513.21.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª Ò25%Ó Gi cwie‡Z© Gw›Uª Ò12%Ó cÖwZ¯’vcb Kiv nDK|
(2) 57 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 24.01, Gi AvIZvfy³ Kjvg (2) †Z ewY©Z H.S. Code Ò2401.10.00”, Ò2401.20.00” I Ò2401.30.00” Gi wecix‡Z
Kjvg (6) G DwjøwLZ Gw›Uª Ò5%Ó Gi cwie‡Z© cÖwZ‡ÿ‡Î Gw›Uª Ò10%Ó cÖwZ¯’vcb Kiv nDK| (3) 122 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 39.23, Gi wecix‡Z Kjvg (2) †Z ewY©Z H.S. Code Ò3923.90.30” Ges Dnvi wecix‡Z Kjvg (3), (4), (5) I (6) †Z
DwjøwLZ Gw›Uªmg~‡ni cwie‡Z© wb‡gœewY©Z Gw›Uªmg~n cÖwZ¯’vcb Kiv nDK, h_v t⎯
Ò---- Aseptic pack
3923.90.31

-------Imported by VAT registered dairy industries

3923.90.39

Kg

5%

Free

--------Other

Kg

12% FreeÓ|

(4) 173 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 56.05, Gi AvIZvfy³ Kjvg (2)
†Z ewY©Z H.S. Code æ5605.00.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª Ò12%”
Gi cwie‡Z© Gw›Uª Ò25%” cÖwZ¯’vcb Kiv nDK|

7776

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
(5) 204 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 68.13, Gi AvIZvfy³ Kjvg (2)
†Z ewY©Z H.S. Code Ò6813.81.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª Ò25%”
Gi cwie‡Z© Gw›Uª Ò12%” cÖwZ¯’vcb Kiv nDK|
(6) 208 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 70.07, Gi AvIZvfy³ Kjvg (2)
†Z ewY©Z H.S. Code Ò7007.21.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª Ò25%”
Gi cwie‡Z© Gw›Uª Ò12%” cÖwZ¯’vcb Kiv nDK|
(7) 221 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 72.02, Gi AvIZvfy³ Kjvg (2) †Z ewY©Z H.S. Code Ò7202.11.00”, Ò7202.19.00”, Ò7202.21.00”, Ò7202.29.00” I
Ò7202.30.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª Ò12%” Gi cwie‡Z© cÖwZ‡ÿ‡Î
Gw›Uª æ5%” cÖwZ¯’vcb Kiv nDK|
(8) 223 bs c„ôvi Kivg (1) G DwjøwLZ Heading 72.10 Ges Dnvi wecix‡Z Kjvg
(2), (3), (4) I (5) G DwjøwLZ Gw›Uªmg~‡ni cwie‡Z© wbgœiƒc Heading Ges Gw›Uªmg~n cÖwZ¯’vcb Kiv nDK, h_v t

Ò72.10

Flat-rolled Products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. −Plated or coated with tin
7210.11.00

--Of a thickness of 0.5 mm or more

kg 12% Free

7210.12.00

--Of a thickness of less than 0.5 mm

kg 12% Free

7210.20.00

-Plated or coated with lead, including terne-plate kg 12% Free

7210.30.00

- Electrolytically plated or coated with zinc

kg 25% Free

-Otherwise plated or coated with zinc
7210.41.00

--Corrugated

kg 25% Free

--Other
7210.49.10

--Of a thickness of 0.4 mm or more imported by VAT registered refrigerator and pre-fabricated building manufacturing industry

kg 12% Free

7210.49.90

--Other

kg 25% Free

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
7210.50.00

-Plated or coated with chromium oxides or with chromium and chromium oxides

7777 kg 12% Free

-Plated or coated with aluminium
--Plated or coated with aluminiumzinc alloys
7210.61.10

--Of a thickness of 0.4 mm or more imported by VAT registered refrigerator, air conditioner and prefabricated building manufacturing industry kg 12% Free

7210.61.90

---Other

kg 25% Free

---Other
7210.69.10

---Of a thickness of 0.4 mm or more imported by VAT registered refrigerator, air conditioner and prefabricated building manufacturing industry kg 12% Free

7210.69.90

---Other

kg 25% Free

-Painted, varnished or coated with plastics 7210.70.10

---Imported by VAT registered refrigerator, air conditioner and prefabricated building manufacturing industry kg 12% Free

7210.70.90

---Other

kg 25% Free

7210.90.00

-Other

kg 25% Free”;

(9) 227 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 73.04, Gi wecix‡Z Kjvg (2) †Z ewY©Z
H.S.Code æ7304.39.00” Ges Dnvi wecix‡Z Kjvg (3), (4), (5) I (6) †Z DwjøwLZ
Gw›Uªmgy‡ni cwie‡Z© wb‡gœ ewY©Z Gw›Uªmg~n cÖwZ¯’vcb Kiv nDK, h_v t⎯
Ò--Other
7304.39.10

---Imported by VAT registered motorcycle manufacturing industry

kg 12% Free

7304.39.90

---Other

kg 25% Free” |

7778

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

(10) 234 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 74.08, Gi AvIZvfy³ Kjvg (2) †Z ewY©Z H.S.Code Ò7408.11.00” I Ò7408.19.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª
Ò25%” Gi cwie‡Z© Dfq‡ÿ‡Î Gw›Uª Ò12%” cÖwZ¯’vcb Kiv nDK|
(11) 240 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 76.05, Gi AvIZvfy³ Kjvg (2) †Z ewY©Z H.S.Code Ò7605.11.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª Ò25%” Gi cwie‡Z© Gw›Uª Ò12%” cÖwZ¯’vcb Kiv nDK|
(12) 241 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 76.07, Gi wecix‡Z Kjvg (2) †Z ewY©Z
H.S.Code Ò7607.20.90” Ges Dnvi wecix‡Z Kjvg (3), (4), (5) I (6) †Z DwjøwLZ
Gw›Uªmg~‡ni cwie‡Z© wb‡gœ ewY©Z Gw›Umg~n cÖwZ¯’vcb Kiv nBK, h_v t
Ò---Other
7607.20.91

---Imported by VAT registered refrigerator and air conditioner manufacturing industries kg 12% Free

7607.20.99

---Other

kg 25% Free”|

(13) 264 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 84.21, Gi AvIZvfy³ Kjvg (2)
†Z ewY©Z H.S.Code Ò8421.21.20” Gi wecix‡Z Kjvg (3) G DwjøwLZ Gw›Uª ÒDomestic apparatus for filtering or purifying water” Gi cwie‡Z© Gw›Uª ÒDomestic type water purifying apparatus/machine” cÖwZ¯’vcb Kiv nDK|
(14) 264 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 84.21, Gi AvIZvfy³ Kjvg (2)
†Z ewY©Z H.S.Code Ò8421.21.92” Gi wecix‡Z Kjvg (3) G DwjøwLZ Gw›Uª ÒWater purifying machine” Gi cwie‡Z© Gw›Uª ÒWater purifying machine (Industrial type)” cÖwZ¯’vcb Kiv nDK|
(15) c„ôv 294 Gi jvBb 48 G ewY©Z H.S.Code Ò8703.31.33” Gi cwie‡Z© H.S.Code
Ò8703.31.43” cÖwZ¯’vcb Kiv nDK|
(16) 301 bs c„ôvi Kjvg (1) G DwjøwLZ Heading 89.08, Gi AvIZvfy³ Kjvg (2)
†Z ewY©Z H.S.Code Ò8908.00.00” Gi wecix‡Z Kjvg (5) G DwjøwLZ Gw›Uª ÒBDT
1,500.00 per LDT” Gi cwie‡Z© Gw›Uª ÒBDT 1,000.00 per LDT” cÖwZ¯’vcb Kiv nDK|Ó

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7779

Zdwmj-3 cÖ_g Ask
(A_© AvBb, 2011 Gi aviv 60 `ªóe¨)
1 RyjvB, 2011 Zvwi‡L Aviä Ki erm‡ii Rb¨ AvqK‡ii nvi
Aby‡”Q`-K
Income-tax Ordinance, 1984 Gi section 2(46) G msÁvwqZ e¨w³M‡Yi
(person) g‡a¨ hvnv‡`i †ÿ‡Î Aby‡”Q`-L cÖ‡hvR¨ nB‡e bv †mB mKj cÖ‡Z¨K e¨w³-Ki`vZv
(Awbevmx evsjv‡`kxmn), wn›`y †hŠ_ cwievi, Askx`vix dvg©, e¨w³-msN Ges AvB‡bi Øviv m„ó
K…wÎg e¨w³i †ÿ‡Î †gvU Av‡qi Dci AvqK‡ii nvi wbæiƒc nB‡e, h_v tÍ
†gvU Avq
(K)
(L)
(M)
(N)
(O)

nvi

cÖ_g 1,80,000/- UvKv ch©šÍ †gvU Av‡qi Dci cieZx© 3,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci cieZx© 4,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci cieZx© 3,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci Aewkó †gvU Av‡qi Dci -

k~b¨
10%
15%
20%
25%t

Z‡e kZ© _v‡K †h, gwnjv Ki`vZv Ges 65 ermi ev Z`~aŸ© eq‡mi Ki`vZvi Kigy³
Av‡qi mxgv nB‡e 2,00,000/- UvKv| GZبZxZ cÖwZeÜx Ki`vZvi Kigy³ Av‡qi mxgv nB‡e
2,50,000/- t
AviI kZ© _v‡K †h, b~¨bZg K‡ii cwigvY †Kvb fv‡eB 2,000/- UvKvi Kg nB‡e bv t
AviI kZ© _v‡K †h, †Kvb Ki`vZv hw` ¯^í DbœZ GjvKv (less developed area) ev me‡P‡q Kg DbœZ GjvKvq (least developed area) Aew¯’Z †Kvb ÿz`ª ev KzwUi wk‡íi gvwjK nb Ges D³ KzwUi wk‡íi `ªe¨vw` Drcv`‡b wb‡qvwRZ _v‡Kb, Zvnv nB‡j wZwb D³ ÿz`ª ev KzwUi wkí nB‡Z D™¢‚Z Av‡qi Dci wbæewY©Z nv‡i AvqKi †iqvZ jvf Kwi‡eb, h_v tÍ

(A)

weeiY
†h †ÿ‡Î mswkøó erm‡ii Drcv`‡bi cwigvY c~e©eZx© erm‡ii Drcv`‡bi cwigv‡Yi
Zzjbvq 15% Gi AwaK, wKš‘ 25% Gi
AwaK b‡n

†iqv‡Zi nvi
†mB‡ÿ‡Î D³ Av‡qi Dci cÖ‡`q
AvqK‡ii 5%;

7780
(Av)

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011
†h‡ÿ‡Î mswkøó erm‡ii Drcv`‡bi cwigvY c~e©eZx© erm‡ii Drcv`‡bi cwigv‡Yi
Zzjbvq 25% Gi AwaK nq

†mB‡ÿ‡Î D³ Av‡qi Dci cÖ‡`q
AvqK‡ii 10%;

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

D³ Av‡qi 27.5%t
Z‡e kZ© _v‡K †h, GBiƒc publicly traded company hw`
20% Gi †P‡q †ekx jf¨vsk cÖ`vb
K‡i Zvnv nB‡j cÖ‡hvR¨ AvqK‡ii
Dci 10% nv‡i AvqKi †iqvZ jvf
Kwi‡et
AviI kZ© _v‡K †h, GBiƒc publicly traded company hw`
10% Gi Kg jf¨vsk †NvlYv K‡i
A_ev wmwKDwiwUR GÛ G·‡PÄ
Kwgkb KZ©„K wba©vwiZ mg‡qi g‡a¨
†NvwlZ jf¨vsk cÖ`vb bv K‡i Zvnv nB‡j D³ publicly traded company Gi Ki nvi nB‡e
37.5%;

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7781

(Av) GBiƒc cÖ‡Z¨KwU †Kv¤úvbxi †ÿ‡Î hvnv publicly traded company b‡n, Ges ¯’vbxq KZ©„cÿmn
Income-tax Ordinance, 1984
Gi section 2 Gi clause (20)
Gi sub-clause (a), (b), (bb),
(bbb) I (c) Gi AvIZvaxb

Ab¨vb¨ †Kv¤úvbxi †ÿ‡Î⎯
(L) e¨vsK, exgv, A_©jMœxKvix cÖwZôvbmg~‡ni
†ÿ‡Î⎯
(M) wmMv‡iU cÖ¯‘ZKviK †Kv¤úvbxi †ÿ‡Î⎯

(N)

†gvevBj †dvb Acv‡iUi †Kv¤úvbxi †ÿ‡Î⎯

D³ Av‡qi 37.5%;
D³ Av‡qi 42.5%;
D³ Av‡qi 42.5%t
Z‡e kZ© _v‡K †h, GBiƒc cÖ‡Z¨KwU wmMv‡iU cÖ¯‘ZKviK
†Kv¤úvbx
publicly traded company nB‡j
†m‡ÿ‡Î Ki nvi nB‡e 35%;Ó|
D³ Av‡qi 45%t
Z‡e kZ© _v‡K †h, †gvevBj †dvb
Acv‡iUi †Kv¤úvbx hw` Dnvi cwi‡kvwaZ g~ja‡bi b~¨bZg 10%
†kqvi, hvnvi g‡a¨ Pre Initial public Offering

Placement

5% Gi †ekx _vwK‡Z cvwi‡e bv,
÷K G·‡P‡Äi gva¨‡g n¯ÍvšÍi
KiZt publicly traded company
†Z iƒcvšÍwiZ nq †m‡ÿ‡Î Ki nvi nB‡e 35%;
(2)

†Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs
AvBb) Gi Aax‡b evsjv‡`‡k wbewÜZ †Kvb
†Kv¤úvbx A_ev AvBb Abyhvqx MwVZ mswewae× †Kvb cÖwZôvb nB‡Z 1947 mv‡ji 14 AvM‡÷i c‡i Bmy¨K…Z, cÖwZkÖæZ
I cwi‡kvwaZ cyuwRi Dc‡i †NvwlZ I cwi‡kvwaZ wWwf‡WÛ Av‡qi Dci ev evsjv‡`‡k wbewÜZ bq GBiƒc we‡`kx
†Kv¤úvbxi gybvdv cÖZ¨vevmb hvnv
Income-tax Ordinance, 1984 Gi section 2 Gi clause (26) Gi subclause (dd) Abymv‡i jf¨vsk wn‡m‡e MY¨,
Zvnvi Dci cÖ‡hvR¨ KiD³ Av‡qi 20%;

7782

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

(3) †Kv¤úvbx b‡n, evsjv‡`‡k Awbevmx (Awbevmx evsjv‡`kx e¨ZxZ) GBiƒc e¨w³ †kÖYxfz³
Ki`vZvi †ÿ‡Î Av‡qi Dci cÖ‡hvR¨ Ki⎯
D³ Av‡qi 25%: e¨vL¨v|⎯GB Aby‡”Q‡` Òpublicly traded companyÓ ewj‡Z GBiƒc †Kvb cvewjK wjwg‡UW †Kv¤úvbx†K eySvB‡e hvnv †Kv¤úvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) Abymv‡i evsjv‡`‡k wbewÜZ Ges †h Avq erm‡ii AvqKi wba©viY Kiv nB‡e †mB Avq ermi mgvwßi c~‡e© D³ †Kv¤úvbxwUi †kqvi óK G·‡P‡Ä ZvwjKvfz³ nBqv‡Q|

wØZxq Ask
(A_© AvBb, 2011 Gi aviv 61 `ªóe¨) mviPv‡R©i nvi
GBiƒc e¨w³-Ki`vZv (assessee being individual) hvnvi Income-tax
Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 80 Abyhvqx cwim¤ú`,
`vq I Li‡Pi weeiYx (statement of assets, liabilities and expenses) †Z cÖ`wk©Z bxU cwim¤ú‡`i g~j¨gvb (total net worth) `yB †KvwU UvKvi AwaK, †mBiƒc e¨w³ Ki`vZvi
†ÿ‡ÎÍ
AvqKi cÖ‡hvR¨ GBiƒc Av‡qi DciÍ

cÖ‡hvR¨ AvqK‡ii 10%|

evsjv‡`k †M‡RU, AwZwi³, Ryb 30, 2011

7783

mßg Aa¨vq
†NvlYv
Provisional Collection of Taxes Act, 1931 (XVI of 1931), AZtci D³
Act ewjqv DwjøwLZ, Gi section 3 G cÖ`Ë ÿgZve‡j miKvi GB we‡ji cÖ¯ÍvweZ `dv
2, 9, 80, 81 I 82 Dnv‡Z wfbœZi weavbvejx mv‡c‡ÿ, Rb¯^v‡_©, Awej‡¤^ Kvh©Ki Kiv mgxPxb
I cÖ‡qvRbxq g‡g© †NvlYv Kwij|
2| GB †NvlYvi cwi‡cÖwÿ‡Z D³ Act Gi section 4(1) Gi weavb Abyhvqx GB we‡ji cÖ¯ÍvweZ `dv 2, 9, 80, 81 I 82 Gi weavbvejx Awej‡¤^ Kvh©Ki nB‡e|

AvkdvK nvwg` mwPe| †gvnv¤§` RvKxi †nv‡mb (Dc-mwPe), Dc-cwiPvjK, evsjv‡`k miKvwi gy`ªYvjq, XvKv KZ…©K gyw`ªZ|
†gvt gwReyi ingvb (hyM¥-mwPe), Dc-cwiPvjK, evsjv‡`k dig I cÖKvkbv Awdm,
†ZRMuvI, XvKv KZ…©K cÖKvwkZ| web site: www.bgpress.gov.bd

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Klein Reading: Patient Protection and Affordable Care Act

...Abstract The study herein analyzes the Patient Protection and Affordable Care Act, abbreviated as PPACA. The study relies on three scholarly journal articles that assist in deepening knowledge about PPACA. The main focus of this study is to discuss the impact of this policy decision. It mainly focuses on one positive and one negative effect that this policy has in healthcare. Introduction The recently passed PPACA increases access to various health services. For instance, it increases access by citizens to health insurance coverage and expands federalism (Chaikind, 2011). For a health policy to be fully and effectively functional, it requires creation of various health insurance policies that offer small employers and individual citizens with access to health insurance. PPACA has been able to increase access to various health insurances by ensuring that Medicaid eligibility has been expanded (Chaikind, 2011). It has also enabled extending funding for insurance covers that target children and has also subsidized premiums on private insurance. More so, this government policy, also known as Obamacare, has been able to offer cost-sharing provisions for in individuals with low income. Though most of the provisions in this policy will take effect from2014, some provisions are being phased in currently and others are already in place (Chaikind, 2011). Positive Effect of PPACA: Supporting Federalism With regard to the main positive effect of PPACA on healthcare, it is a......

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