ivrkvnx K wl Dbœqb e vsk cöavb Kvh vjq, ivrkvnx K `ªxq wnmve wefvm-1 dvbt d v t , B- gbjt I qemvbut

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1 ivrkvnx K wl Dbœqb e vsk cöavb Kvh vjq, ivrkvnx K `ªxq wnmve wefvm-1 dvbt d v t , B- gbjt dgmcad1@rakub.org.bd I qemvbut cökv/ Kwnwe-1/cwicÎ bs-06/2016 ZvwiLt 24 RyjvB kövey 1423 welqt A_ eqi ( Ki eqi) Gi ezb/w` Av qi Dci AvqKi wbiƒcy, KZ b, wnmve `vwlj I µwwu G vwfvbm cöiy cöms M Dch y³ wel q AÎ wefv Mi mvkz jvi juvi bs-02/2016 ZvwiLt Gi cöwz mswkøó mk ji ` wó AvKl Y Kiv n jv Ryb, 2016 Zvwi L mgvß A_ eqi ( Ki eqi) Gi Rb e vs Ki mkj Ki hvm Kg KZv / Kg PvixM Yi ezb Av qi AvqKi wbr Znwej n Z cö`v bi ÿ Î A_ AvBb, 2016 ZvwiL 30 Ryb, 2016 gvzv ek wb œ ewy Z wbqgvpvi AbymiY Kivi Rb ejv n jv Ges ezb Av qi AvqKi wbiƒc Y mnvqk GKwU Kw úd Ukb mxu QK ÔK, L, M I NÕ Ges bgybv GZ`&ms M mshy³ Kiv n jv (A) Ki`vZv K n eb t (K) h mkj Kg KZ v/kg PvixM Yi 1 RyjvB, 2015 n Z 30 Ryb, 2016 ZvwiL ch ší gvu ezb Avq cyiæl Ki`vZvi Rb 2,50,000/-UvKv, gwnjv Ki`vZvi Rb 3,00,000/-UvKv, cöwzeüx Ki`vZvi Rb 3,75,000/-UvKv Ges M RUfz³ hy vnz gyw³ hv v Ki`vZvi Rb 4,25,000/- UvKvi D aÿ n e L) GKRb mikvwi Kg KZ v/kg Pvixi g~j ezb, evsjv beel Ges evbvm ÒKi hvm AvqÓ wn m e we ewpz n e Ab mkj myweav I w` hgbt evox fvov, wpwkrmv, hvzvqvz, QzwU bm`vqb, kövwší we bv`b, G MÖwmqv BZ vw` Kigy³ _vk e M) ZvwiL ch ší c~y ev AvswkK wcavigj fvmiz Kg KZ v/kg PvixM Yi [ hw` Aby Q` (A)(K) G ewy Z Avq _v K ] (Av) wewb qvm I `v bi LvZmg~n Ges Ki iqvz myweavi nvi t wewb qv Mi LvZ t e vsk I wb Ri `q fwel Znwe ji Puv`v (fwel Znwej MÖnxZv `i ÿ Î) wb Ri `q fwel Znwe ji Puv`v ( cbkb MÖnxZv `i ÿ Î) Rxeb exgvi wcöwgqvg Mvôx exgvi wcöwgqvg h Kvb Zdwmwj e vvsk ev Avw_ K cöwzôv bi ww cvwru x g evwl K m e v P 60,000/-UvKv wewb qvm Aby gvw`z e`vb Znwe ji Puv`v mâqcî µ q wewb qvm evsjv ` ki ók G P Ä ZvwjKvf ³ Kv cvbxi kqvi, K, wgdpÿ qvj dvû ev ww eâv i wewb qvm evsjv `k mikvi Aby gvw`z UªRvix e Û wewb qvm Kw cduvi/ j vcuc(1.00/0.50 jÿ UvKv m e v P) µ q wewb qvm cvzv bs-02 Pjgvb cvzv-02 E:\ \Income Tax\Salary\Circular\Income Tax For Employee Doc Pjgvb cvzv-02

2 cvzv bs-02 `vbt hvkvz Znwe j `vb RvZxq ivr ^ evw KZ K Aby gvw`z Kvb `vze nvmcvzv j `vb cöwzeüx `i Kj v Y vwcz cöwzôv b `vb gyw³hy hv`yn i cö`ë `vb AvMuv Lvb W fjc g U buiqv K `vb Avnmvwbqv K vývi nvmcvzv j `vb ICDDRB Z cö`ë `vb CRP,mvfvi G cö`ë `vb mikvi KZ K Aby gvw`z RbKj vyg~jk ev wk v cöwzôv b `vb GwkqvwUK mvmvbwu, evsjv `k G `vb XvKv Avnmvwbqv wgkb K vývi nvmcvzv j `vb gyw³hy i wz i v _ wb qvwrz RvZxq ch v qi Kvb cöwzôv b Abỳ vb RvwZi Rb Ki wz i v _ wb qvwrz RvZxq ch v qi cöwzôv b Abỳ vb Aby gv`b hvm wewb qvm mxgvt Dc iv³ LvZmg~ n wewb qvm I `vbk Z gvu A_ A_ev gvu Av qi 25% A_ev 1.50 KvwU (GK KvwU cuâvk jÿ) UvKv G wzbwui g a hwu Kg mwu Aby gv`b hvm wewb qvm wn m e we ewpz n e wewb qvm RwbZ wi eu `vexi ^c ÿ cögvyvw` AvqKi wiuv b i mv _ `vwlj Ki Z n e Ki iqvz myweavi nvit GKRb Ki`vZv Zvi gvu Av qi Dci wb œwjwlzfv e Ki iqvz myweav cövß n eb: gvu Avq Ki iqvz nvi (1) gvu Avq 10,00,000/- UvKv ch ší: Aby gv`b hvm wewb qv Mi 15% (2) gvu Avq 10,00,000/- UvKvi ekx wkš Aby gv`b hvm wewb qv Mi cö_g 2,50,000/- UvKvi Dci 30,00,000/- UvKvi Kg n j: 15% Ges Aewkó UvKvi Dci 12% (3) gvu Avq 30,00,000/- UvKvi ekx n j: Aby gv`b hvm wewb qv Mi cö_g 2,50,000/- UvKvi Dci 15%,cieZ x 5,00,000/- UvKvi Dci 12% Ges Aewkó UvKvi Dci 10% (B) AvqKi nvi t GKRb Ki`vZv A_ eq i Zvi gvu Av qi Dci wb œ ewy Z nv i Ki cö`vb Ki eb evwl K gvu Avq AvqK ii nvi 01) cö_g 2,50,000/-(`yB jÿ câvk nvrvi) UvKv ch ší (cyiæl Ki`vZv) Ges k~b 02) ciez x 4,00,000/- (Pvi jÿ) UvKv ch ší gvu Av qi Dci 10% 03) ciez x 5,00,000/- (cuvp jÿ) UvKv ch ší gvu Av qi Dci 15% 04) ciez x 6,00,000/- (Qq jÿ) UvKv ch ší gvu Av qi Dci 20% 05) ciezx 30,00,000/- (wîk jÿ) UvKv ch ší gvu Av qi Dci 25% 06) Aewkó gvu Av qi Dci 30% Pjgvb cvzv-03 E:\ \Income Tax\Salary\Circular\Income Tax For Employee Doc

3 (C) b~ bzg K ii cwigvyt cvzv bs-03 GjvKvi weeiy b~ bzg K ii cwigvy(uvkv) XvKv DËi I `wÿy wmwu K c v ikb Ges PÆMÖvg wmwu K c v ikb 5,000/- GjvKvq Aew Z Ki`vZv Ab vb wmwu K c v ikb GjvKvq Aew Z Ki`vZv 4,000/- wmwu K c v ikb e ZxZ Ab vb GjvKvq Aew Z Ki`vZv 3,000/- wewb qvmrwbz Ki iqvz cö`v bi d j AvqK ii cwigvy b~b Zg K ii Kg, k~b (0) ev FYvZ K n ji b~b Zg Ki cö`vb Ki Z n e GKRb PvKzixRxwe Ki`vZv GKwU Avq eq i GKvwaK v b Kg iz _vk j h v b wzwb ewk mgq Kg iz wq jb b~b Zg K ii Rb m vbb Zvi Ae vb j e j we ewpz n e 03 ezwbk Av qi Dci AvqKi wbiƒcy, Av`vq I weeiyx cöiy c wzt A_ eqi ( Ki eqi) Gi Rb Ki hvm Kg KZ v/kg PvixM Yi ezb Av qi Dci Dc iv³ nv i U v wbiƒcy K i mshy³ QK ÔKÕ ÔLÕ Ges ÔMÕ gvzv ek AvqKi wba viyx mxu c~iy Ki Z n e mkj kvlv, Rvbvj Kvh vjq, Rvbvj wbixÿv Kvh vjq, wefvmxq Kvh vjq, wefvmxq wbixÿv Kvh vjq, vbxq gyl Kvh vjq, XvKv kvlv I cöavb Kvh vj qi ezb cö`vbkvix KZ cÿ A_ eqi ( Ki eqi) Gi Rb Ki hvm Kg KZ v/kg PvixM Yi ezb Av qi Dci Dc iv³ nv i U v wba viy K i cö `q AvqKi mswkøó Kg KZ v/kg Pvixi ezb n Z Aewkó cö `q AvqKi (hw` _v K) RyjvB/2016 gv mi ezb n Z eva Zvg~jKfv e KZ b wbwðz Ki eb cöavb Kvh vjq Ges cöwkÿy Bbw wudu Gi Ki hvm Kg KZ v/kg PvixM Yi ezb Av qi AvqKi K `ªxq wnmve wefvm-1 n Z ezb cö`v bi mgq KZ b Ki Z n e AvqKi KZ bi ÿ Î Kvb cökvi ARynvZ MÖnY hvm n e bv Gi e Z q n j ezb cö`vbkvix KZ cÿ Ges mswkøó Kg KZ v/kg Pvixi weiæ wefvmxq e e v MÖnY Kiv n e wb œv³ ivw g vc Abyhvqx weeiyxmg~n cöavb Kvh vj q cöiy wbwðz Ki Z n e cöm½zt D jøl h, Kw úd Ukb mx U (QKÔKÕ,ÔLÕ Ges ÔMÕ) Aek B wuavbgb/b-wuavbgb I RvZxq cwipq cî bs D jøl Ki Z n e Kw úd Ukb mxu wj Rvbvj Kvh vj q cöi Yi c~ e ezb cö`vbkvixkz cÿ GB g g cöz qb cî cö`vb Ki eb h, ZvwjKvf~³ Ki`vZv e ZxZ wefvmxq Kvh vjq, wefvmxq wbixÿv Kvh vjq, Rvbvj Kvh vjq, Rvbvj wbixÿv Kvh vjq Ges kvlvq Ab Kvb Ki`vZv Kg KZ v/ Kg Pvix bvb A_ AvBb, 2015 Gi gva g ms hvwrz aviv 50 Gi Dc-aviv (1B) Abyhvqx ezb cö`vbkvix KZ cÿ Avq eqi kl niqvi ciez x RyjvB gv mi 31 Zvwi Li g a aviv 50 Gi Dc-aviv (1A) Abyhvqx Dr m Ki KZ bi cwigvy D jøl K i wewa (18A) Abymv i QK ÔNÕ Abyhvqx GKwU mb`cî cö`vb Ki eb hv AvqKi wiuvb `vwl ji mgq AvqKi KZ bi cögvb wn m e mv _ `vwlj Ki Z n e µwgk Kvh vj qi bs bvg 01 RvwbKv kvlvmg~n 02 Rvbvj Kvh vjq 03 wefvmxq Kvh vjq/wefvmxq wbixÿv Kvh vjq 04 cöavb Kvh vjq I cöwkÿy Bbw wudu weeiy QK-K I L QK-K,L I M QK-K,L I M QK-K,L I M Kv_vq cöiy cöavb Kvh vj q Kvnvi wbku cöi Yi ZvwiL Ki e cöiy Ki Z n e gšíe Rvbvj Kvh vj q wbqš YKvix Kg KZ vmy QK-K I L cö Z Ki e K `ªxq wnmve Rbve gvt wgrvbyi ingvb Rv bi kvlvi/ RvwbKv wefvm-1 mnkvix gnve e vck Gi QK-K Ges L GKxf ZK i QK M cö Z K `ªxq wnmve wefvm-1 K `ªxq wnmve wefvm Rbve gvt wgrvbyi ingvb mnkvix gnve e vck Rbve gvt wgrvbyi ingvb mnkvix gnve e vck Ki Z n e wbr wbr Kvh vj qi QK-K Ges L GKxf Z K i QK M cö Z Ki Z n e wbr wbr wefv Mi QK- K Ges L GKxf Z K i QK M cö Z Ki Z n e E:\ \Income Tax\Salary\Circular\Income Tax For Employee Doc Pjgvb cvzv-04

4 cvzv bs AvqKi cö`vb wel q bzzb Kvb Z_ Rvbvi cö qvrb n j vbxq AvqKi Awdm A_ev Kwnwe-1 Gi mv _ hvmv hvm Kivi civgk `qv n jv A_ eq ii Ki cwi kvwaz n j ciez x A_ eq ii Rb ezb Av qi AvqKi A_ eqi K wfwë a i ciez x gvmmg~ n AvbycvwZK nv i Dc iv³ c wz Z gvwmk ezb n Z Av`vq wbwðz Ki Z n e ( gvt BDbyQ Avjx) Dc-gnve e vck dvbt vik bs- cökv/ Kwnwe-1/30(14)/ /605(480) ZvwiLt Bs m`q AeMwZ I cö qvrbxq e e v MÖn Yi Rb Abywjwc cöwiz n jvt 1 vd Awdmvi, e e vcbv cwipvjk g nv` qi mwpevjq, ivkve, cöavb Kvh vjq, ivrkvnx 2 vd Awdmvi, Dc-e e vcbv cwipvjk g nv` qi mwpevjq, ivkve, cöavb Kvh vjq, ivrkvnx 3 vd Awdmvi, mkj gnve e vck g nv` qi `ßi, ivkve, cöavb Kvh vjq, ivrkvnx 4 gnve e vck g nv` qi vd Awdmvi, ivkve, wefvmxq Kvh vjq, ivrkvnx/iscyi 5 mwpe/mkj Dc-gnve e vck/mkj wefvmxq cöavb, ivkve, cöavb Kvh vjq, ivrkvnx 6 Dc-gnve e vck, wefvmxq wbixÿv Kvh vjq, ivrkvnx/ iscyi 7 Dc-gnve e vck, GgwWm wfwr jý mj, ivkve, cöavb Kvh vjq, ivrkvnx 8 Dc-gnve e vck, ivkve, XvKv kvlv, XvKv/ Gj.wc.I, ivrkvnx 9 mkj Rvbvj e e vck, ivrkvnx K wl Dbœqb e vsk 10 cwipvjk, GmBwmwc, ivkve, ivrkvnx 11 Aa ÿ, ivkve, cöwkÿy BbwówUDU, ivrkvnx 12 mkj Rvbvj wbixÿv Kg KZ v, ivrkvnx K wl Dbœqb e vsk 13 gmvm gwmn& gywnz nk GÛ Kvs, AvqKi Dc `óv, BDwUwm wewìs, j fj-13, 8 cvš c_, XvKv 14 mkj kvlv e e vck, ivrkvnx K wl Dbœqb e vsk 15 Awdm bw_/ gnvbw_ ( gvt wgrvbyi ingvb) mnkvix gnve e vck dvb/ d v t E:\ \Income Tax\Salary\Circular\Income Tax For Employee Doc

5 ivrkvnx K wl Dbœqb e vsk... wefvm QK-ÔKÕ (Kw úd Ukb mxu) A_ eq ii ( Ki eqi) gvu ˆeZwbK Av qi Dci Ki wbiƒcy weeiyx 1 RyjvB, 2015 n Z 30 Ryb, 2016 bvg..., c`ex..., kvlv/kvh vjq... wczvi bvg..., gvzvi bvg... RvZxq cwipqcî bst B-wU.AvB.Gb t µt bs weeiy UvKv (K) Avqt 1 g~j ezb t 2 evbvm I evsjv beel t 3 me gvu Avq t (L) cª `q Kit 1 cö_g 2,50,000/- UvKv ch ší (cyiæl Ki`vZv), 3,00,000/- UvKv ch ší (gwnjv Ki`vZv), 3,75,000/-UvKv ch ší (cöwzeüx Ki`vZv) Ges 4,25,000/-UvKv ch ší ( M RUfz³ hy vnz t gyw³ hv v Ki`vZv) gvu Av qi Dci 0% (k~b )nv i 2 ciez x 4,00,000/- UvKv ch ší gvu A qi Dci 10% (`k) nv i t 3 ciez x 5,00,000/- UvKv ch ší gvu A qi Dci 15% (c bi) nv i t 4 ciez x 6,00,000/- UvKv ch ší gvu A qi Dci 20% (wek) nv i t 5 ciez x 30,00,000/- UvKv ch ší gvu A qi Dci 25% (cuwpk) nv i 6 Aewkó gvu Av qi Dci 30% (wîk) nv i t 7 me gvu Av qi Dci Ki t (M) Aby gv`b hvm wewb qvm I `vb/ iqvzt 1 e vsk I wb Ri `q fwel Znwe ji Puv`v (fwel Znwej MÖnxZv `i ÿ Î) t 2 wb Ri `q fwel Znwe ji Puv`v ( cbkb MÖwnZv `i ÿ Î) t 3 Rxeb exgvi wcöwgqvg (exgvk Z UvKvi Abya 10%) t 4 Mvôx exgvi wcöwgqvg t 5 Aby gvw`z e`vb Znwe ji Puv`v 6 h Kvb Zdwmwj e vsk ev Avw_ K cöwzôv bi ww cvwru x g(evwl K m e v P 60,000/- UvKv) wewb qvm t 7 evsjv ` ki ók G P Ä ZvwjKvf ³ Kv cvbxi kqvi, K, wgdpÿ qvj dvû ev ww eâv i wewb qvm 8 evsjv `k mikvi Aby gvw`z UªRvix e Û wewb qvm 9 mâqcî µ q wewb qvm 10 hvkvz dv Ûi Puv`v (hvkvz AwW b vý-1982 Abyhvqx) t 11 Kw cduvi/ j vcuc(1.00/0.50 jÿ UvKv m e v P) µ q wewb qvm t 12 hvkvz Znwe j `vb t 13 RvZxq ivr ^ evw KZ K Aby gvw`z Kvb `vze nvmcvzv j `vb t 14 cöwzeüx `i Kj v Y vwcz cöwzôv b `vb t 15 gyw³hy hv`yn i cö`ë `vb t 16 AvMuv Lvb W fjc g U buiqv K `vb t 17 Avnmvwbqv K vývi nvmcvzv j `vb t 18 ICDDRB Z cö`ë `vb t 19 CRP,mvfvi G cö`ë `vb t 20 mikvi KZ K Aby gvw`z RbKj vyg~jk ev wk v cöwzôv b `vb t 21 GwkqvwUK mvmvbwu, evsjv `k G `vb t 22 XvKv Avnmvwbqv wgkb K vývi nvmcvzv j `vb t 23 gyw³hy i wz i v _ wb qvwrz RvZxq ch v qi Kvb cöwzôv b Abỳ vb t 24 RvwZi Rb Ki wz i v _ wb qvwrz RvZxq ch v qi cöwzôv b Abỳ vb t 25 gvu iqvz hvm wewb qvm t (N) bxu cö `q Kit 1 Aby gv`b hvm wewb qvm (wewb qvmk Z AsK A_ev gvu Av qi 25% A_ev m ev P 1.50 KvwU t (GK KvwU cuâvk jÿ) UvKvi g a hwu Kg) 2 Ki iqvz ev U v µwwu { iqv Zi (N) 1 Gi Dci}t (I) gvu Avq 10,00,000/- UvKvi Kg n j Aby gv`b hvm wewb qv Mi 15% nv i t (II) gvu Avq 10,00,000/- UvKvi ekx wkš 30,00,000/- UvKvi Kg n j Aby gv`b hvm t wewb qv Mi cö_g 2,50,000/- UvKvi Dci 15% Ges Aewkó UvKvi Dci 12% nv i (III) gvu Avq 30,00,000/- UvKvi ekx n j Aby gv`b hvm wewb qv Mi cö_g 2,50,000/- t UvKvi Dci 15%,cieZ x 5,00,000/- UvKvi Dci 12% Ges Aewkó UvKvi Dci 10% nv i 3 me gvu Ki iqvz t 4 bxu cö `q Ki (L)7-(N)3 (me wb œ Ki 3000/ 4000/ 5000 UvKv) t cö ZKvix kvlv e e vck/awdm cöavb Gi ^vÿi (mxjmn) Ki`vZvi ^vÿi (mxjmn)

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7 Rbve..., c`ex... B-wU.AvB.Gb.... QK- ÔL gv mi bvg g~j ezb evox fvov evbvm evsjv beel Avc vqb hvzvqvz wpwkrmv wkÿv QzwU bm`vqb/ Ab vb gvu fwel Znwe j Kg Pvixi Puv`v e`vb Znwe ji Pvù v gvu (12+13) gšíe RyjvB, 2015 AvM, 2015 m Þ ^i, 2015 A ±vei, 2015 b f ^i, 2015 ww m ^i, 2015 Rvbyqvix, 2016 deªæqvix, 2016 gvp, 2016 GwcÖj, 2016 g, 2016 Ryb, 2016 e Kqv gvut cöavb Kvh vj q GK Kwc Rgv w` Z n e Ki`vZvi ^vÿi (mxjmn) e e vck/ mnkvix gnve e vck/ gyl Kg KZ v

8 ivrkvnx K wl Dbœqb e vsk... kvlv/kvh vjq cöavb Kvh vj qi ÿ Î wefv Mi bvgt... QK - ÔMÕ Kg KZ v/kg PvixM Yi A_ eqi ( Ki eqi) Gi AvqKi weeiyx µt bs Kg KZ v/ Kg Pvixi bvg c`ex wu AvB Gb (U v cqvm AvB Ww Uwd Kkb b ^i) kvlv/ Rvbvj/ wefvm g~j ezb evbvm/evsjv beel gvu Ki hvm ezb Avq (6 n Z 7) me gvu Av qi Dci Ki fwel Znwe ji Puv`v Ab vb e`vb Znwej Aby gv`b hvm wewb qvm ( gvu Av qi 25% Gi ekx bq) Ki iqvz (U v µwwu) 10% n Z 15% (13 Gi Dci) cö `q Ki (9-14) G g g cöz qb Kiv hv Q h, cöwzwu wnmve weeiyx h_vh_fv e cixÿv Kiv n q Q Ges cöavb Kvh vjq KZ K RvixK Z cökv/ Kwnwe-1/mvKz jvi bs-06/2016 ZvwiLt gvzv ek Zv mwvk AviI cöz qb Kiv hv Q h, GB GKwÎZ weeiyx Z DwjøwLZ Ki`vZvMY e ZxZ Avi Kvb Ki cö`vb hvm Kg KZ v/kg Pvix AÎ Rv b/ wefv M bb EaŸ Zb Kg KZ v/gyl Kg KZ v/ EaŸ Zb gyl Kg KZ v ^vÿi (mxjmn) Rvbvj e e vck/wefvmxq cöavb/gnve e vck ^vÿi (mxjmn) wet`ªt 01 QK ÔKÕ I ÔLÕ 1 Kwc K i Ges QK ÔMÕ 2 Kwc K i cöavb Kvh vjq Gi K `ªxq wnmve wefvm-1 G cvvv Z n e 02 D³ weeiyx ˆZix Kivi mgq cqmv K wbkuzg UvKvq iƒcvši Ki Z n e

9 ivrkvnx K wl Dbœqb e vsk... kvlv/kvh vjq QK - ÔNÕ 50 Gi Dc-aviv (1B) Abyhvqx Zvwi L mgvß A_ eq ii Rb ezb Lv Z Av qi Dci KZ bk Z K ii cöz qbcî Kg KZ v/kg Pvixi bvg kvlv/ Kvh vjq/ c`ex B-wU AvB Gb (U v cqvm KZ bk Z UvKvi cwigvy gšíe wefvm AvB Ww Uwd Kkb b ^i) ZvwiLt... wnmve iÿy Kg KZ vi bvg, c`ex I ^vÿi

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12 bgybv ivrkvnx K wl Dbœqb e vsk K `ªxq wnmve wefvm-1 QK-ÔKÕ (Kw úd Ukb mxu) A_ eq ii ( Ki eqi) gvu ˆeZwbK Av qi Dci Ki wbiƒcy weeiyx 1 RyjvB, 2015 n Z 30 Ryb, 2016 bvg t gvt grb~i ingvb, c`ex tdaÿ Zb gyl Kg KZ v, wefvmt K `ªxq wnmve wefvm-1 wczvi bvgt gvt Avãyj ReŸvi, gvzvi bvgt gvqvt Avqkv LvZzb RvZxq cwipqcî bst B-wU.AvB.Gb t µt bs weeiy UvKv (K) Avqt 1 g~j ezb t 5,55,844/- 2 evbvm I evsjv beel t 84,758/- 3 me gvu Avq t 6,40,602/- (L) cª `q Kit 1 cö_g 2,50,000/- UvKv ch ší (cyiæl Ki`vZv), 3,00,000/- UvKv ch ší (gwnjv Ki`vZv), 3,75,000/-UvKv ch ší (cöwzeüx Ki`vZv) Ges 4,25,000/-UvKv ch ší ( M RUfz³ hy vnz t gyw³ hv v Ki`vZv) gvu Av qi Dci 0% (k~b )nv i 2 ciez x 4,00,000/- UvKv ch ší gvu A qi Dci 10% (`k) nv i t 39,060/- 3 ciez x 5,00,000/- UvKv ch ší gvu A qi Dci 15% (c bi) nv i t 4 ciez x 6,00,000/- UvKv ch ší gvu A qi Dci 20% (wek) nv i t 5 ciez x 30,00,000/- UvKv ch ší gvu A qi Dci 25% (cuwpk) nv i 6 Aewkó gvu Av qi Dci 30% (wîk) nv i t 7 me gvu Av qi Dci Ki t 39,060/- (M) Aby gv`b hvm wewb qvm I `vb/ iqvzt 1 e vsk I wb Ri `q fwel Znwe ji Puv`v (fwel Znwej MÖnxZv `i ÿ Î) t 1,53,707/- 2 wb Ri `q fwel Znwe ji Puv`v ( cbkb MÖwnZv `i ÿ Î) t 3 Rxeb exgvi wcöwgqvg (exgvk Z UvKvi Abya 10%) t 4 Mvôx exgvi wcöwgqvg t 5 Aby gvw`z e`vb Znwe ji Puv`v t 1,320/- 6 h Kvb Zdwmwj e vsk ev Avw_ K cöwzôv bi ww cvwru x g(evwl K m e v P 60,000/- UvKv) wewb qvm t 60,000/- 7 evsjv ` ki ók G P Ä ZvwjKvf ³ Kv cvbxi kqvi, K, wgdpÿ qvj dvû ev ww eâv i wewb qvm t 8 evsjv `k mikvi Aby gvw`z UªRvix e Û wewb qvm t 9 mâqcî µ q wewb qvm 10 hvkvz dv Ûi Puv`v (hvkvz AwW b vý-1982 Abyhvqx) t 11 Kw cduvi/ j vcuc(1.00/0.50 jÿ UvKv m e v P) µ q wewb qvm t 12 hvkvz Znwe j `vb t 13 RvZxq ivr ^ evw KZ K Aby gvw`z Kvb `vze nvmcvzv j `vb t 14 cöwzeüx `i Kj v Y vwcz cöwzôv b `vb t 15 gyw³hy hv`yn i cö`ë `vb t 16 AvMuv Lvb W fjc g U buiqv K `vb t 17 Avnmvwbqv K vývi nvmcvzv j `vb t 18 ICDDRB Z cö`ë `vb t 19 CRP,mvfvi G cö`ë `vb t 20 mikvi KZ K Aby gvw`z RbKj vyg~jk ev wk v cöwzôv b `vb t 21 GwkqvwUK mvmvbwu, evsjv `k G `vb t 22 XvKv Avnmvwbqv wgkb K vývi nvmcvzv j `vb t 23 gyw³hy i wz i v _ wb qvwrz RvZxq ch v qi Kvb cöwzôv b Abỳ vb t 24 RvwZi Rb Ki wz i v _ wb qvwrz RvZxq ch v qi cöwzôv b Abỳ vb t 25 gvu iqvz hvm wewb qvm t 2,15,027/- (N) bxu cö `q Kit 1 Aby gv`b hvm wewb qvm (wewb qvmk Z AsK A_ev gvu Av qi 25% A_ev m ev P 1.50 KvwU t 1,60,151/- (GK KvwU cuâvk jÿ) UvKvi g a hwu Kg) 2 Ki iqvz ev U v µwwu { iqv Zi (N) 1 Gi Dci}t (I) gvu Avq 10,00,000/- UvKvi Kg n j Aby gv`b hvm wewb qv Mi 15% nv i t 24,023/- (II) gvu Avq 10,00,000/- UvKvi ekx wkš 30,00,000/- UvKvi Kg n j Aby gv`b hvm t wewb qv Mi cö_g 2,50,000/- UvKvi Dci 15% Ges Aewkó UvKvi Dci 12% nv i (III) gvu Avq 30,00,000/- UvKvi ekx n j Aby gv`b hvm wewb qv Mi cö_g 2,50,000/- t UvKvi Dci 15%,cieZ x 5,00,000/- UvKvi Dci 12% Ges Aewkó UvKvi Dci 10% nv i 3 me gvu Ki iqvz t 24,023/- 4 bxu cö `q Ki (L)7-(N)3 (me wb œ Ki 3000/ 4000/ 5000 UvKv) t 15,037/- ^vÿwiz/- cö ZKvix ^vÿwiz/- kvlv e e vck/awdm cöavb Gi ^vÿi (mxjmn) ^vÿwiz/- Ki`vZvi ^vÿi (mxjmn)

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14 bgybv Rbve gvt grb~i ingvb, c`ex t DaŸ Zb gyl Kg KZ v B-wU.AvB.Gbt QK- ÔL gv mi bvg g~j ezb evox fvov evbvm evsjv beel Avc vqb hvzvqvz wpwkrmv wkÿv QzwU bm`vqb/ Ab vb gvu fwel Znwe j Kg Pvixi Puv`v e`vb Znwe ji Pvù v gvu (12+13) gšíe RyjvB, AvM, m Þ ^i, A ±vei, b f ^i, ww m ^i, Rvbyqvix, deªæqvix, gvp, GwcÖj, g, Ryb, e Kqv gvut cöavb Kvh vj q GK Kwc Rgv w` Z n e ^vÿwiz/- Ki`vZvi ^vÿi (mxjmn) ^vÿwiz/- e e vck/ mnkvix gnve e vck/ gyl Kg KZ v