Tax Return (ট্যাক্স বা আয়কর রিটার্ন সম্পর্কে সাধারণ জ্ঞাতব্য বিষয়)

cÖ_g fvM t mvaviY ÁvZe¨ welq
AvqKi wiUvb© wK?
AvqKi KZ…©c‡¶i wbKU GKRb Ki`vZvi evwl©K Av‡qi msw¶ß weeiY Dc¯’vcb
Kivi gva¨g n‡”Q AvqKi wiUvb©| AvqKi wiUvb© dig Gi KvVv‡gv AvqKi wewa
Øviv wbw`©ó Kiv Av‡Q| AvqKi AvBb Abyhvqx RvZxq ivR¯^ †evW© KZ©„K wba©vwiZ
di‡g AvqKi wiUvb© `vwLj Ki‡Z nq|
AvqKi wiUvb© Kviv †`‡eb
‡Kvb e¨w³-Ki`vZvi (individual) Avq hw` eQ‡i 2,50,000/- UvKvi †ewk nq
Z‡e Zv‡K wiUvb© `vwLj Ki‡Z n‡e| gwnjv Ges 65 eQi ev Z`~aŸ© eq‡mi
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eQ‡i 3,75,000/- UvKvi †ewk Ges ‡M‡RUfz³ hy×vnZ gyw³‡hv×v Ki`vZvi Avq
hw` eQ‡i 4,25,000/- UvKvi †ewk nq Zvn‡j Zuv‡K wiUvb© `vwLj Ki‡Z n‡e| Z‡e
Av‡qi cwigvY hv-B †nvK bv †Kb, bx‡Pi ZvwjKv Abyhvqx KwZcq e¨w³i †ÿ‡Î
wiUvb© `vwLj eva¨Zvg~jK t
(1) Avq eQ‡i Ki‡hvM¨ Avq _vK‡j;
(2) Avq eQ‡ii c~e©eZ©x wZb eQ‡ii †h †Kvb eQi Ki‡hvM¨ Avq wbiƒwcZ
n‡j;
(3) wmwU K‡c©v‡ikb A_ev wefvMxq I †Rjv kn‡ii †cŠimfvq
emevmKvixMYt
K) GKwU Mvoxi gvwjK n‡j;
L) g~j¨ ms‡hvRb Ki AvB‡b wbewÜZ †Kvb K¬v‡ei m`m¨ n‡j;
(4) wmwU K‡c©v‡ikb, †cŠimfv A_ev BDwbqb cwil‡` e¨emv cwiPvjbvi
Rb¨ †UªW jvB‡mÝ Ges e¨vsK G¨vKvD›U _vK‡j;
(5) Wv³vi, `šÍ wPwKrmK, AvBbRxex, AvqKi ‡ckvRxex, PvU©vW©
G¨vKvD‡›U›U, K÷ GÛ g¨v‡bR‡g›U G¨vKvD‡›U›U, cÖ‡KŠkjx, ¯’cwZ,
mv‡f©qvi A_ev mgRvZxq †ckvq wb‡qvwRZ mKj e¨w³eM©;
(6) †P¤^vi Ae Kgvm© GÛ BÛvw÷ªR A_ev †Kvb †UªW G‡mvwm‡qk‡bi mKj
m`m¨;
(7) ‡cŠimfv, wmwU K‡c©v‡ikb A_ev RvZxq msm` wbe©vP‡b mKj c`cÖv_x©;

2
(8) miKvwi, Avav-miKvwi, ¯^vqËkvwmZ ms¯’v A_ev ¯’vbxq KZ©„c‡¶i
wVKv`vix Kv‡Ri †UÛv‡i AskMÖnYKvix mKj e¨vw³ ev cÖwZôvb;
wiUvb© dig †Kv_vq cvIqv hvq
mKj AvqKi Awd†m AvqKi wiUvb© dig cvIqv hvq| GKRb Ki`vZv mviv eQi
webvg~‡j¨ AvqKi Awdm ‡_‡K wiUvb© dig msMªn Ki‡Z cv‡ib| RvZxq ivR¯^
†ev‡W©i I‡qe mvBU www.nbr.gov.bd †_‡KI wiUvb© dig download Kiv hvq;
Gi d‡UvKwcI MÖnY‡hvM¨|
wiUvb© `vwL‡ji mgq
‡Kv¤úvbx e¨ZxZ Ab¨vb¨ mKj †kÖYxi Ki`vZvi †¶‡Î cÖwZ eQi 1 RyjvB †_‡K
30 †m‡Þ¤î GB 3 gvm mgqmxgvi g‡a¨ AvqKi wiUvb© `vwLj Ki‡Z nq|
wba©vwiZ mg‡qi g‡a¨ wiUvb© `vwLj Kiv m¤¢e bv n‡j GKRb Ki`vZv wiUvb©
`vwL‡ji mgqmxgv evov‡bvi Rb¨ Dchy³ KviY D‡jøL K‡i Dc Ki Kwgkbv‡ii
Kv‡Q mg‡qi Av‡e`b Ki‡Z cv‡ib| mgq gÄyi n‡j ewa©Z mg‡qi g‡a¨ mvaviY
A_ev mve©Rbxb ¯^wba©viYx c×wZi AvIZvq wiUvb© `vwLj Kiv m¤¢e|
wiUvb© †Kv_vq `vwLj Ki‡Z n‡e
cÖ‡Z¨K †kÖYxi Ki`vZvi wiUvb© `vwL‡ji Rb¨ AvqKi mv‡K©j wbw`©ó Kiv Av‡Q|
†hgbt A, B Ges C A¶i¸‡jv w`‡q XvKv wmwfj †Rjvq Aew¯’Z †h mKj
†emvgwiK miKvwi Kg©KZ©v/Kg©Pvix I †cbkbfy³ Kg©KZ©v/Kg©Pvixi bvg ïiæ
n‡q‡Q Zv‡ì‡K Ki AÂj-4, XvKv Gi Ki mv‡K©j-71 G wiUvb© Rgv w`‡Z n‡e|
cy‡iv‡bv Ki`vZviv Zv‡ì eZ©gvb mv‡K©‡j wiUvb© Rgv †`‡eb| bZzb Ki`vZviv
Zv‡ì bvg, PvKzix¯’j ev eëmv cÖwZôv‡bi wVKvbvi wfwË‡Z wba©vwiZ mv‡K©‡j 12
msL¨vi wUAvBGb (e-TIN) D‡jøL K‡i AvqKi wiUvb© `vwLj Ki‡eb| Ki`vZviv
cÖ‡qvR‡b KvQvKvwQ AvqKi Awdm ev Ki civgk© †K›`ª †_‡K AvqKi wiUvb©
`vwLj msµvšÍ mv‡K©j Awdm m¤c‡K© Rvb‡Z cvi‡eb|

3
cÖwZ eQi †`‡ki wewfbœ ¯’v‡b AbywôZ AvqKi †gjvq Ki`vZvMY AvqKi wiUvb©
`vwLj Ki‡Z cv‡ib| wiUvb© `vwL‡ji mgq Ki`vZv we‡`‡k Ae¯’vb Ki‡j
we‡`‡k Aew¯’Z evsjv‡`k `~Zvev‡mI wiUvb© `vwLj Kiv hvq|
wiUvb© `vwLj bv Ki‡j wK nq
mgqgZ AvqKi wiUvb© `vwLj bv Ki‡j Rwigvbv Av‡iv‡ci weavb Av‡Q| G
weavb Abymv‡i AvqKi Aa¨v‡`‡ki 75 avivbymv‡i wba©vwiZ/ewa©Z mg‡qi g‡a¨
AvqKi wiUvb© `vwL‡j e¨_©ZvRwbZ Kvi‡b me©‡kl wbiæwcZ Av‡qi Dci cÖ‡`q
K‡ii 10% A_ev Kgc‡ÿ 1000/- UvKv GKKvjxb Rwigvbv Av‡iv‡ci Ges
cieZ©x cÖwZ wè‡mi Rb¨ 50/- UvKv nv‡i Rwigvbv Av‡iv‡ci weavb Av‡Q| A_©
AvBb, 2015 Gi gva¨‡g ‡Kvb e¨w³-Ki`vZvi Dci AvqKi Aa¨v‡`‡ki 124
avivq Av‡ivc‡hvM¨ Rwigvbvi m‡e©v”P cwigvY wba©viY Kiv n‡q‡Q| Giƒc
Rwigvbvi m‡e©v”P cwigvY n‡e B‡Zvc~‡e© Kiv‡ivwcZ n‡q‡Qb Ggb †Kvb cy‡iv‡bv
e¨w³-Ki`vZvi †ÿ‡Î Zvi me©‡kl wbiƒwcZ Av‡qi Dci avh©K…Z K‡ii 50%
A_ev 1,000/- UvKv, `yÕwUi g‡a¨ †hwU †ewk| Aciw`‡K, †Kvb bZzb e¨w³-
Ki`vZvi †ÿ‡Î Av‡ivc‡hvM¨ †gvU Rwigvbvi cwigvY 5,000/- UvKvi ‡ewk n‡e
bv|
AvqKi wiUv‡b©i cÖKvi‡f`
e¨w³-Ki`vZv I †Kv¤cvbx Ki`vZv‡ì Rb¨ c„_K c„_K wiUvb© dig Pvjy Av‡Q|
h_vt-
 e¨w³ †kÖYxi Ki`vZvi Rb¨ wiUvb© digt
oAvBwU-11M t
G dig evsjv I Bs‡iRx Dfq fvlvq Pvjy Av‡Q (cwiwkó-K)| mKj
e¨w³ †kÖYxi Ki`vZv G digwU eënvi Ki‡Z cvi‡eb|
oAvBwU-11O t
wiUvb© dig (IT-11-UMA) †Kej †eZbfzK Ki`vZv‡ì Rb¨ cÖYqb
Kiv n‡q‡Q (cwiwkó-M)|
oAvBwU-11P t

4
†h mKj e¨w³-Ki`vZvi eëmv ev †ckvLv‡Z Avq i‡q‡Q Ges Giƒc
Av‡qi cwigvY 3 jÿ UvKvi †ekx bq †m mKj Ki`vZvi Rb¨ GB
AvqKi wiUvb© dig (IT-11CHA) cÖYqb Kiv n‡q‡Q (cwiwkó-N)|
 ¯cU G¨v‡mm‡g›U Gi AvIZvaxb Ki`vZv‡ì Rb¨ wfbœ wiUvb© digt
wiUvb© digwU (IT-11GAGA) ‡KejgvÎ ¯cU G¨v‡mm‡g›U Gi
AvIZvaxb eëmv Ges Wv³vi I AvBb †ckvq wb‡qvwRZ bZzb
Ki`vZv‡ì Rb¨ cÖ‡hvR¨ (cwiwkó-L)| eëmvi †¶‡Î hv‡ì eëmvi
cyuwR m‡ev©”P 15 j¶ UvKv Ges Wv³vi ev AvBbRxex hviv AbwaK 10
eQi Zv‡ì †ckvq wb‡qvwRZ Av‡Qb Zviv `yB c„ôvi digwU ¯úU
G¨v‡mm‡g‡›Ui †ÿ‡Î eënvi Ki‡Z cvi‡eb;
 †Kv¤cvbx Ki`vZvi Rb¨ wiUvb© digt Bs‡iRx fvlvq G digwU (IT-
11GHA) Pvjy Av‡Q|
wiUvb© `vwL‡ji c×wZ
eZ©gv‡b wiUvb© `vwL‡ji Rb¨ `yÕwU c×wZ cÖPwjZ Av‡Q- mvaviY c×wZ I
mve©Rbxb ¯^wba©viYx c×wZ| bx‡P c×wZ `yÕwU m¤c‡K© we¯ÍvwiZ Av‡jvPbv Kiv
n‡jvt-
mvaviY c×wZt
wiUv‡b© mve©Rbxb ¯^wba©viYx c×wZ D‡jøL Kiv bv n‡j wiUvb©wU mvaviY c×wZi
AvIZvq `vwLjK…Z e‡j MY¨ n‡e| G‡¶‡Î wiUv‡b© cÖ`wk©Z Av‡qi mg_©‡b
h‡_vchy³ Z_¨ I cÖgvYvw` bv _vK‡j Ki`vZvi ïbvbx MÖnYc~e©K gvgjv wb®cwËi
weavb i‡q‡Q|
mve©Rbxb ¯^wba©viYx c×wZt
Ki`vZv Zvi wb‡Ri Avq wb‡R wbiƒcb K‡i cÖ‡hvR¨ AvqKi cwi‡kva Ki‡eb -
GwU wek¦e¨vcx GKwU RbwcÖq c×wZ| GB c×wZ‡Z Ki`vZvi wiUvb© `vwLjKv‡j
webv cÖ‡kœ AvqKi KZ©„c¶ KZ…©K wiUvb©wU M„nxZ nq| wiUvb© `vwL‡ji ci Dc Ki
Kwgkbvi ev Zvi Øviv ÿgZvcÖvß †Kvb Kg©KZ©v KZ©„K Ki`vZv‡K cÖ`Ë cÖvwß
¯^xKvicÎ Ki wba©viYx Av‡`k wn‡m‡e we‡ewPZ nq| Ki`vZv wiUvb© dig c~iY
ch©v‡q wiUv‡b©i cÖ_g c„ôvq mve©Rbxb ¯^wba©viYx c×wZi N‡i wUK cÖ`vb Ki‡j
wKsev wiUv‡b©i Dc‡i mve©Rbxb ¯^wba©viYx c×wZ D‡jøL Ki‡j `vwLjK…Z wiUvb©wU
mve©Rbxb ¯^wba©viYx c×wZi AvIZvq M„nxZ n‡e| A_© AvBb, 2015 Gi gva¨‡g

5
82BB avivq AvbxZ ms‡kvabx Abyhvqx mve©Rbxb ¯^wba©viYx c×wZ‡Z `vwLjK…Z
wiUvb© mswkøó Dc Ki Kwgkbvi K‡qKwU wbw`©ó †ÿ‡Î ÎæwU-wePz¨wZ wPwýZKiY I
Gi Kvi‡Y Kg Ki cwi‡kva Kiv n‡j Zv Av`v‡qi j‡ÿ¨ wiUvb©wU process
Ki‡eb| GQvov RvZxq ivR¯^ †evW© KZ…©K wba©vwiZ criterion Gi wfwË‡Z
mve©Rbxb ¯^wba©viYx c×wZ‡Z `vwLjK…Z wiUv‡b©i †ÿ‡Î cieZ©x‡Z AwWU Kvh©µg
cwiPvwjZ n‡q _v‡K|
c~e©eZ©x Ki eQ‡ii AvB‡bi avivevwnKZvq 2015-2016 Ki eQ‡iI mve©Rbxb
¯^wba©viYx c×wZ‡Z `vwLjK…Z wiUvY©mg~‡ni g‡a¨ †h mKj wiUvb© c~e©eZ©x Ki eQ‡ii
wbiƒwcZ Av‡qi Kgc‡ÿ 20% Avq e„w× K‡i Ges wb‡¤œv³ kZ©mg~n c~iY K‡i
`vwLj Ki‡e Ki wefvM ‡m mKj wiUvb© AwWU Kvh©µg ewnf©~Z ivL‡e:
cvjbxq kZ©mg~nt
K. wiUv‡b©i wfwË‡Z †diZ‡hvM¨ Ki m„wó n‡e bv|
L. †Kvbiƒc `vb MÖnY cÖ`k©b Kiv hv‡e bv|
M. wiUv‡b© Kigy³ Avq cÖ`k©b Ki‡j Kigy³ Av‡qi mg_©‡b hvPvB‡hvM¨ `vwjwjK
cÖgvYvw` wiUv‡b©i mv‡_ `vwLj Ki‡Z n‡e|
N. AvqKi Aa¨v‡`k, 1984 Gi 44 aviv Abyhvqx RvixK…Z cÖÁvcb Abymv‡i
n«vmK…Z nv‡i AvqKi cÖ‡hvR¨ nq Giƒc †Kvb Avq cÖ`k©b Kiv hv‡e bv|
O. e¨vsK, Avw_©K cÖwZôvb A_ev Ab¨ †h‡Kvb Drm †_‡K 5 jÿ UvKvi AwaK
FY MÖnb cÖ`k©b Kiv n‡j `vwLjK…Z wiUv‡b©i mv‡_ M„nxZ FY msµvšÍ mswkøó
e¨vsK weeiYx ev wnmve weeiYx `vwLj Ki‡Z n‡e|
c~e©eZx© eQ‡ii gZ G eQiI AvqKi Aa¨v‡`‡ki 82wewe avivq mve©Rbxb
¯^wba©viYx c×wZ‡Z `vwLjK…Z bZzb wiUv‡b© eëmv I †ckv Lv‡Z cÖ`wk©Z Av‡qi
4 ¸b nv‡i cÖviw¤¢K cuywR †bqv hv‡e| Z‡e G cyuwR wewb‡qvM mswkøó Avq eQ‡i ev
Avq eQi †kl nIqvi cieZ©x 5 eQ‡ii g‡a¨ eëmv ev †ckv †_‡K ¯’vbvšÍi Kiv
hv‡e bv| Ki‡j †h eQi ¯’vbvšÍi Kiv n‡e, †m eQ‡ii mswkøó KieQ‡i A_©
¯’vbvšÍiKvixi ÒAb¨vb¨ Dr‡mi AvqÓ wn‡m‡e we‡ewPZ n‡e|
D‡jøL¨ †h, wbix¶vi AvIZvq bv co‡jI †Kvb wiUv‡b© Avq †Mvcb Kiv n‡j ev
Ki duvwK _vK‡j, mswkøó KieQ‡ii wiUv†b©i †¶‡Î Aa¨v‡`‡ki 93 aviv Abyhvqx
cÖ‡qvRbxq AvBbvbyM eë¯’v MÖnY Kiv hv‡e| GKB mv‡_ D³ wiUvb© process Kiv
hv‡e|

6
wUAvBGb mb‡ì A_ev AvqKi wiUv‡b©i cÖvwß ¯^xKvi c‡Îi cvkvcvwk
Computer System Gi gva¨‡g cÖ`Ë Computer Generated mvwU©wd‡KU
we‡ePbvi weavb [section 184A]
AvqKi Aa¨v‡`‡ki we`¨gvb weav‡b KwZcq †¶‡Î Ki`vZv mbv³KiY b¤î (B-
wUAvBGb) mb` `vwL‡ji evaëvaKZv i‡q‡Q| A_© AvBb, 2014 Gi gva¨‡g
ms‡kvabx Avbqb K‡i wba©vwiZ †¶Îmg~‡n wUAvBGb mb` A_ev me©‡kl
KieQ‡ii AvqKi wiUvb© `vwL‡ji cÖvwß ¯^xKvi c‡Îi cvkvcvwk computer
system Gi gva¨‡g cÖ`Ë computer generated mvwU©wd‡KUI wba©vwiZ G mKj
†ÿ‡Î `vwLj Kivi weavb envj ivLv n‡q‡Q| A_©vr wUAvBGb mb‡ì cwie‡Z©
cÖvwß ¯^xKvi cÎ A_ev computer generated mvwU©wd‡KU `vwL‡ji gva¨‡gI
AvBbMZ evaëvaKZv c~iY Kiv hv‡e| Z‡e cyivZb Ki`vZv‡ì †ÿ‡Î wUAvBGb
Ges Ki wba©viY m¤úbœ m¤úwK©Z Z_¨vw`mn mvwU©wd‡KU mswkøó Dc Ki
Kwgkbv‡ii wbKU n‡Z MÖnY Ki‡Z n‡e|
wiUv‡b©i mv‡_ †h mKj cÖgvYvw`/weeiY `vwLj Ki‡Z n‡e
wewfbœ Dr‡mi Av‡qi mc‡¶ †h mKj cÖgvYvw`/weeiY `vwLj Ki‡Z n‡e Av‡qi
LvZIqvix †miKg GKwU ZvwjKv bx‡P †`qv n‡jvt
†eZb LvZt
(K) †eZb weeiYx;
(L) e¨vsK G¨vKvD›U _vK‡j wKsev e¨vsK my` Lv‡Z Avq _vK‡j e¨vsK
weeiYx ev e¨vsK mvwU©wd‡KU;
(M) wewb‡qvM fvZv `vex _vK‡j Zvi mc‡ÿ cÖgvYvw`| †hgb, Rxeb exgvi
cwjwm _vK‡j wcÖwgqvg cwi‡kv‡ai cÖgvY;
wbivcËv Rvgvb‡Zi my` LvZt
(K) eÛ ev wW‡eÂvi †h eQ‡i †Kbv nq †m eÛ ev wW‡eÂv‡ii d‡UvKwc;
(L) my` Avq _vK‡j my` cÖ`vbKvix KZ©„c‡¶i cÖZ¨qb cÎ;
(M) cÖvwZôvwbK FY wb‡q eÛ ev wW‡eÂvi †Kbv n‡q _vK‡j F‡Yi my‡ì
mg_©‡b mswkøó e¨vsK KZ©„c‡ÿi mvwU©wd‡KU/e¨vsK weeiYx ev
cÖvwZôvwbK cÖZ¨qbcÎ;

7
M„n-m¤cwË LvZt
(K) evox fvovi mg_©‡b fvovi Pzw³bvgv ev fvovi iwk‡ì Kwc, gvmwfwËK
evox fvov cÖvwßi weeiY Ges cÖvß evox fvov Rgv mswkøó e¨vsK wnmve
weeiYx;
(L) †cŠi Ki, wmwU K‡c©v‡ikb Ki, f‚wg ivR¯^ cÖ`v‡bi mg_©‡b iwk‡ì
Kwc;
(M) e¨vsK F‡Yi gva¨‡g evox †Kbv ev wbg©vY Kiv n‡q _vK‡j F‡Yi my‡ì
mg_©‡b e¨vsK weeiYx I mvwU©wd‡KU;
(N) M„n-m¤cwË exgvK…Z n‡j exgvi wcÖwgqv‡gi iwk‡ì Kwc|
eëmv ev †ckv LvZt
eëmv ev †ckvi Avq-e¨‡qi weeiYx (Income statement) I w¯’wZcÎ
(Balance Sheet).
Askx`vix dv‡g©i Avqt
dv‡g©i Avq-e¨‡qi weeiYx (Income statement) I w¯’wZcÎ (Balance
Sheet).
g~jabx gybvdvt
(K) ¯’vei m¤cwË weµq n‡j Zvi `wj‡ji Kwc;
(L) Dr‡m AvqKi Rgv n‡j Zvi Pvjvb/†c-AWv©‡ii d‡UvKwc;
(M) cyuwRevRv‡i ZvwjKvfz³ †Kv¤cvbxi †kqvi †jb‡`b †_‡K gybvdv n‡j
G msµvšÍ cÖZ¨qbcÎ;
Ab¨vb¨ Dr‡mi Av‡qi LvZt
(K) bM` jf¨vsk Lv‡Z Avq _vK‡j e¨vsK weeiYx, wWwf‡WÛ Iqv‡i‡›Ui
Kwc ev mvwU©wd‡KU;
(L) mÂqcÎ n‡Z my` Avq _vK‡j mÂqcÎ bM`vq‡bi mgq ev my` cÖvwßi
mgq †bqv mvwU©wd‡K‡Ui Kwc;
(M) e¨vsK my` Avq _vK‡j e¨vsK weeiYx/mvwU©wd‡KU;
(N) Ab¨ †h †Kvb Av‡qi Dr‡mi Rb¨ cÖvmw½K KvMRcÎ;
AvqKi cwi‡kva (Dr‡m Ki KZ©bmn)t
(K) Ki cwi‡kv‡ai mg_©‡b Pvjv‡bi Kwc, †c-AW©vi/e¨vsK WªvdU/
GKvD›U-†cqx †P‡Ki Kwc;

8
10 nvRvi UvKv ch©šÍ AvqKi †UªRvix Pvjv‡bi gva¨‡g cwi‡kva Kiv
hvq| Gi D‡aŸ© AvqKi cwi‡kv‡ai †¶‡Î †c-AW©vi/e¨vsK
WªvdU/GKvD›U- †cqx †PK e¨envi Ki‡Z n‡e| Z‡e †h †Kvb As‡Ki
Ki †c-AW©v‡ii gva¨‡g cwi‡kva Kiv hv‡e|
(L)†h †Kvb Lv‡Zi Avq n‡Z Dr‡m AvqKi cwi‡kva Kiv n‡j Ki
KZ©bKvix KZ©„c‡¶i cÖZ¨qbcÎ|
wiUvb© dig c~i‡Y ÁvZe¨ welq
 bZzb Ki`vZv n‡j Zvi cvm‡cvU© mvB‡Ri GK Kwc Qwe wiUv‡b©i mv‡_ w`‡Z
n‡e| Ki`vZv wiUvb© `vwL‡ji c~‡e© wb‡RB RvZxq ivR¯^ †ev‡W©i I‡qemvB‡Ui
gva¨‡g B‡j±ªwbK c×wZ‡Z Av‡e`b K‡i 12 wWwR‡Ui wUAvBGb (B-
wUAvBGb) msMÖn Ki‡Z cv‡ib (I‡qe mvB‡Ui wVKvbvt
www.incometax.gov.bd)| hw` Ki`vZv wb‡R B‡j±ªwbK c×wZ‡Z AbjvB‡b
Av‡e`b K‡i B-wUAvBGb msMÖ‡n AvMÖnx bv nb Zvn‡j Zv‡K AvqKi wiUvb©
`vwL‡ji c~‡e© mswkøó Dc Ki Kwgkbv‡ii Kvh©vjq ev Ki Z_¨ I †mev †K‡›`ª
wM‡q B-wUAvBGb mb` msMÖn Ki‡Z n‡e|
 QwewU cÖ_g †kªYxi †M‡R‡UW Kg©KZ©v A_ev IqvW© Kwgkbvi A_ev †h †Kvb
wUAvBGbavix Ki`vZv KZ©„K mZ¨vwqZ n‡Z n‡e|
 cÖwZ cuvP eQi ci ci Ki`vZv‡K Zvi mZ¨vwqZ Qwe wiUv‡b©i mv‡_ w`‡Z n‡e|
 AvqKi AvB‡b eZ©gv‡b `yÕwU c×wZ‡Z wiUvb© `vwLj Kiv hvq| GKwU n‡”Q
mve©Rbxb ¯^wba©viYx c×wZ Ges AciwU mvaviY c×wZ| Ki`vZv †h c×wZi
AvIZvq wiUvb©wU `vwLj Ki‡Z Pvb mswkøó †m N‡i wUK () wPý w`‡eb|
cÖwZcv`b
k~b¨ ¯’v‡b (dotted space) Ki`vZv Zvi wb‡Ri c~Y© bvg, wcZv ev ¯^vgxi c~Y©
bvg, B-wUAvBGb D‡jøL K‡i wiUv‡b© cÖ`wk©Z Av‡qi mZ¨Zv m¤c‡K© cÖwZcv`b
cÖ`vb Ki‡eb|

9
Ki eQi (assessment year) ej‡Z wK eySvq ?
 Ki`vZv †h eQ‡i Avq K‡ib Zvi c‡ii A_© eQi n‡jv Ki eQi
(assessment year)| †hgb, 1 RyjvB 2014 †_‡K 30 Ryb 2015 ch©šÍ
mg‡q Ki`vZv †h Avq K‡ib Zvi Ki eQi n‡e 2015-2016| Avevi
cwÄKv eQi Abyhvqx A_©vr 1 Rvbyqvix 2014 †_‡K 31 wW‡m¤î 2014 ch©šÍ
‡Kvb Ki`vZv wnmv‡ei LvZv ivL‡j ZviI Ki eQi n‡e 2015-2016| hw`
evsjv eQi Abyhvqx wnmv‡ei LvZvcÎ iv‡Lb A_©vr Zvi Avq eQi hw` 13
GwcÖj, 2015 Zvwi‡L †kl nq Zvn‡jI KieQi n‡e 2015-2016|
wbevmx/Awbevmx wKfv‡e wba©vwiZ nq ?
 Ki`vZv hw` GKwU Avq eQ‡i (income year) GKUvbv ev AwbqwgZfv‡e
GK‡Î 182 w`b ev AwaKKvj evsjv‡`‡k _v‡Kb, Zvn‡j wZwb ÕwbevmxÕ N‡i
wUK () wPý †`‡eb; Zv bvn‡j ÕAwbevmxÕ N‡i wUK () wPý w`‡Z n‡e|
Z‡e †Kvb e¨w³ hw` Avq eQ‡i GKUvbv ev AwbqwgZfv‡e Kgc‡¶ 90 w`b
evsjv‡`‡k Ae¯’vb K‡ib Ges Gi c~e©eZ©x 4 eQ‡i GKUvbv ev
AwbqwgZfv‡e me©‡gvU Kgc‡¶ 365 w`b evsjv‡`‡k Ae¯’vb K‡ib
Zvn‡jI wZwb wbevmx wn‡m‡e MY¨ n‡eb| we‡`‡k Aew¯’Z evsjv‡`k wgk‡bi
mKj Kg©KZ©v I Kg©Pvix wKsev we‡`‡k Kg©iZ mKj miKvwi
Kg©KZ©v/Kg©Pvix wbevmx wn‡m‡e wiUvb© `vwLj Ki‡eb|
wØZxq fvM t e¨w³ †kÖYxi wewfbœ cÖKvi wiUvb© di‡gi msw¶ß weeiY
mKj e¨w³ †kÖYxi Ki`vZv‡ì Rb¨ cÖPwjZ wiUvb© dig (AvBwU-11M)t
G dig evsjv I Bs‡iRx Dfq fvlvq Pvjy Av‡Q (cwiwkó-K)| mKj e¨w³ †kÖYxi
Ki`vZv G digwU eënvi Ki‡Z cvi‡eb| GB wiUvb©wU AvU c„ôv wewkó hvi
cÖ_g c„ôvq Ki`vZvi cwiwPwZg~jK Z_¨, wØZxq c„ôvq Ki`vZvi wewfbœ Lv‡Zi
Av‡qi weeiY, cÖ‡`q I cwi‡kvwaZ AvqK‡ii weeiY I cÖwZcv`b, Z…Zxq c„ôvq
†eZb I M„n-m¤cwË Av‡qi we¯ÍvwiZ weeiY m¤^wjZ c„_K `yÕwU Zdwmj, PZz_©
c„ôvq wewb‡qvMRwbZ Ki †iqv‡Zi GKwU Zdwmj I `vwLjK…Z cÖgvYvwì ZvwjKv
wjwce× Kivi QK i‡q‡Q| wiUv‡b©i cÂg I lô c„ôvq Ki`vZvi m¤c`, `vq I
e¨q weeiYx, mßg c„ôvq RxebhvÎvi gvb m¤cwK©Z Z‡_ï weeiYx Ges †kl

10
c„ôvq wiUvb© dig c~i‡Yi AbymiYxq wb‡`©kvejx Ges AvqKi wiUvb© cÖvwß ¯^vÿi
cÎ mshy³ i‡q‡Q|
†eZbfzK Ki`vZv‡ì Rb¨ wiUvb© dig (AvBwU-11O)t
 wiUvb© digwU †Kej †eZbfzK Ki`vZv‡ì Rb¨ cÖYqb Kiv n‡q‡Q
(cwiwkó-M)| Ki`vZvi cwiwPwZg~jK Z_¨, wewfbœ Lv‡Zi Av‡qi weeiY
Ges cÖ‡`q I cwi‡kvwaZ AvqK‡ii weeiY cÖ`v‡bi eë¯’v i‡q‡Q|
 wiUvb©wUi Aci c„ôvq ‡eZbfzK Ki`vZv‡ì Rb¨ cÖYxZ c„_K m¤ú`
weeiYx (IT-10BBB) Gi QK gyw`ªZ Av‡Q|
 wiUvb© digwUi mv‡_ dig c~i‡Yi AbymiYxq wb‡`©kvejx i‡q‡Q|
 G wiUvb© di‡gi mv‡_ RxebhvÎvi gvb m¤úwK©Z Z_¨ weeiYx ev dig
AvBwU-10wewe `vwLj eva¨Zvg~jK bq| Z‡e †Kvb Ki`vZv B”Qv Ki‡j
AvBwU-10wewe `vwLj Ki‡Z cvi‡eb|
 D‡jøL¨, G ai‡Yi Ki`vZviv B”Qv Ki‡j AvBwU-11O Gi cwie‡Z© e¨w³
†kªYxi Rb¨ cÖPwjZ AvU c„ôvi AvqKi wiUvb© dig AvBwU-11M eënvi
Ki‡Z cvi‡eb|
 wiUvb© digwU c~iYKv‡j Ki`vZvMY GB wb‡`©wkKvi Z…Zxq fv‡M ewY©Z
c×wZ‡Z wewfbœ Lv‡Zi Avq cwiMYbv K‡i wiUv‡b©i wbw`©ó As‡k wjwce×
Ki‡Z cv‡ib|
†h mKj e¨w³ Ki`vZvi eëmv ev †ckv Lv‡Z Avq i‡q‡Q I Giƒc Av‡qi
cwigvY 3 jÿ UvKvi †ekx bq †m mKj Ki`vZvi Rb¨ wiUvb© dig (AvBwU-
11P)t
 †h mKj e¨w³ Ki`vZvi eëmv ev †ckv Lv‡Z Avq i‡q‡Q Ges Giƒc
Av‡qi cwigvY 3 jÿ UvKvi †ekx bq †m mKj Ki`vZvi Rb¨ GB AvqKi
wiUvb© dig (IT-11CHA) cÖYqb Kiv n‡q‡Q (cwiwkó-N)| Ki`vZvi
cwiwPwZg~jK Z_¨, wewfbœ Lv‡Zi Av‡qi weeiY Ges cÖ‡`q I
cwi‡kvwaZ AvqK‡ii weeiY cÖ`v‡bi eë¯’v i‡q‡Q|

11
 wiUvb©wUi Aci c„ôvq G ai‡bi Ki`vZv‡ì Rb¨ c„_K m¤ú` weeiYx
(IT-10BBBB) Gi QK gyw`ªZ Av‡Q|
 wiUvb© digwUi mv‡_ dig c~i‡Yi AbymiYxq wb‡`©kvejx i‡q‡Q|
 G wiUvb© di‡gi mv‡_ RxebhvÎvi gvb m¤úwK©Z Z_¨ weeiYx ev dig
AvBwU-10wewe `vwLj eva¨Zvg~jK bq| Z‡e †Kvb Ki`vZv B”Qv Ki‡j
AvBwU-10wewe `vwLj Ki‡Z cvi‡eb|
 D‡jøL¨, G ai‡Yi Ki`vZviv B”Qv Ki‡j AvBwU-11P Gi cwie‡Z© e¨w³
†kªYxi Rb¨ cÖPwjZ AvU c„ôvi AvqKi wiUvb© dig AvBwU-11M eënvi
Ki‡Z cvi‡eb|
 wiUvb© digwU c~iYKv‡j Ki`vZvMY GB wb‡`©wkKvi Z…Zxq fv‡M ewY©Z
c×wZ‡Z wewfbœLv‡Zi Avq cwiMYbv K‡i wiUv‡b©i wbw`©ó As‡k wjwce×
Ki‡Z cv‡ib|
Z…Zxq fvM t wewfbœ Lv‡Zi Avq wbiƒcY
1| †eZbvw` (AvqKi Aa¨v‡`k, 1984 Gi aviv 21 Ges AvqKi wewagvjv, 1984
Gi wewa 33 Abyhvqx)t
mvaviYfv‡e GKRb PvKzwiRxex Ki`vZvi cÖvß g~j †eZb, Drme fvZv,
cwiPviK fvZv, m¤§vbx fvZv, IfviUvBg fvZv, ¯^xK…Z fwel¨ Znwe‡j
wb‡qvMKZ©vi cÖ`Ë Pvu`v Ges wewfbœ cviKzBwRU (myweav) †eZb Lv‡Zi
Ki‡hvM¨ Avq| †eZbLv‡Z Avq wbiƒc‡bi Rb¨ Ki`vZv c„_K KvM‡R †eZb
Lv‡Zi Av‡qi wnmve ms‡hvRb Ki‡Z cvi‡eb| cÖPwjZ wiUvb© di‡gi
µwgK-1 Gi Ki‡hvM¨ Avq wbY©‡qi Rb¨ G wiUvb© di‡gi Zdwmj -1 c~iY
Kiv cÖ‡qvRb n‡e| Z‡e miKvwi Kg©KZ©v/Kg©Pvix‡ì ‡ÿ‡Î g~j †eZb,
Drme fvZv I †evbvm e¨ZxZ Ab¨vb¨ fvZv I myweavw` Kigy³ Avq wn‡m‡e
we‡ePbv Kiv n‡q‡Q weavq Zdwmj-1 Zuv‡ì Rb¨ cÖ‡hvR¨ n‡e bv|
Zdwmj-1 c~i‡Yi c×wZ bx‡P Av‡jvPbv Kiv n‡jv-
cÖPwjZ wiUvb© dig AvBwU-11M Abyhvqx
Av‡qi we¯ÍvvwiZ weeiYx m¤^wjZ Zdwmj-1 (†eZbvw`)

12
(miKvwi Kg©KZ©v/Kg©Pvix e¨ZxZ)
AvqKi Aa¨v‡`‡ki we`¨gvb weavb Abymv‡i AvqKi wiUv‡b©i Zdwmj-1 Abyhvqx
†eZb Lv‡Zi Ki‡hvM¨/Kigy³ Av‡qi GKwU D`vniY wb‡P cÖ`vb Kiv n‡jvt
†eZb I
fvZvw`
gvwmK
Av‡qi
cwigvY
(UvKv)
evwl©K Av‡qi
cwigvY
(UvKv)
Kigy³
Av‡qi
cwigvY
(UvKv)
bxU Ki‡hvM¨
Avq
(UvKv)
gšÍe¨
g~j †eZb 30,000/
-
3,60,000/- --- 3,60,000/- m¤ú~Y© AsK
Ki‡hvM¨
we‡kl †eZb 2,000/- 24,000/- --- 24,000/- m¤ú~Y© AsK
Ki‡hvM¨
gnvN© fvZv 6,000/- 72,000/- --- 72,000/- m¤ú~Y© AsK
Ki‡hvM¨
hvZvqvZ fvZv
(bM`)
5,000/- 60,000/- 30,000/- 30,000/- evwl©K 30,000/-
ch©šÍ Kigy³
evox fvov fvZv
(bM`)
20,000/
-
2,40,000/- 1,80,000/- 60,000/- g~j †eZ‡bi 50%
A_ev gvwmK
25,000/- G
`yÕwUi g‡a¨ †hwU
Kg †m AsK
wPwKrmv fvZv
(bM`)
4,000/- 48,000/- 36,000/- 12,000/- g~j †eZ‡bi 10%
A_ev evwl©K
1,20,000/- UvKv,
G `yÕwUi g‡a¨ †hwU
Kg †m cwigvY
AsK
cwiPviK fvZv 1,500/- 18,000/- -- 18,000/- m¤ú~Y© AsK
Ki‡hvM¨
QywU fvZv 30,000/
-
30,000/- --- 30,000/- m¤ú~Y© AsK
Ki‡hvM¨
m¤§vbx/ cyi¯‹vi/
wd
50,000/
-
50,000/- --- 50,000/- m¤ú~Y© AsK
Ki‡hvM¨
Ifvi UvBg fvZv 4,000/- 48,000/- --- 48,000/- m¤ú~Y© AsK
Ki‡hvM¨
†evbvm/
G·‡MÖwmqv/ kÖvwšÍ
we‡bv`b fvZv
30,000/
-
30,000/- --- 30,000/- m¤ú~Y© AsK
Ki‡hvM¨
¯^xK…Z fwel¨ 3,000/- 36,000/- --- 36,000/- m¤ú~Y© AsK

13
Znwe‡j
wb‡qvMKZ©v KZ…©K
cÖ`Ë Pvu`v
Ki‡hvM¨
¯^xK…Z fwel¨
Znwe‡j AwR©Z
my`
2,500/- 30,000/- 30,000/- --- g~j †eZ‡bi 1/3
Ask ch©šÍ cÖvß my` (
GLv‡b †eZb ej‡Z
g~j †eZb Ges gnvN©
fvZv eySv‡e) A_ev
miKvi KZ©„K
wba©vwiZ nvi
14.50%, G `y‡qi
g‡a¨ †hwU Kg
hvbevnb myweavi
Rb¨ we‡ewPZ
Avq
-- -- -- 60,000/- hw` Ki`vZv
e¨w³MZ e¨env‡ii
Rb¨ wb‡qvMKZ©vi
wbKU †_‡K Mvox
cvb Zvn‡j g~j
‡eZ‡bi 5% ev
evwl©K 60,000/-
UvKv (`yB Gi g‡a¨
†hwU †ewk) mivmwi
bxU Ki‡hvM¨ Avq
n‡e|
webvg~‡j¨ ev
n«vmK…Z fvovq
cÖvß evm¯’v‡bi
Rb¨ we‡ewPZ
Avq
--- --- --- 90,000/-
--
(K) hw` Ki`vZv
wb‡qvMKZ©v
KZ©„K cÖ`Ë
webv fvovq
mw¾Z ev A-
mw¾Z
evm¯’v‡b evm
K‡ib Zvn‡j
mvaviYfv‡e
g~j †eZ‡bi
25%
Ki‡hvM¨ Avq
wn‡m‡e MY¨
n‡e|
(L) hw` Ki`vZv
wb‡qvMKZ©v
†_‡K n«vmK…Z
fvovq mw¾Z
ev A-mw¾Z

14
evm¯’vb cÖvß
nb †m †¶‡Î
mvaviYfv‡e
g~j †eZ‡bi
25% n‡Z
cÖK…Z
cwi‡kvwaZ
fvov ev` w`‡q
cv_©K¨
Ki‡hvM¨ Avq
wn‡m‡e MY¨
n‡e|
Ab¨vb¨, hw` _v‡K
(weeiY w`b)
--- --- --- --- Ki`vZv hw`
wb‡qvMKZ©v KZ©„K
cÖ`Ë evm¯’v‡b
`v‡ivqvb, gvwj,
eveywP© wKsev Ab¨
†Kvb myweav †c‡q
_v‡Kb Z‡e cÖvß
myweavi
mgcwigvY Avw_©K
g~j¨ Ki‡hvM¨
Avq wn‡m‡e
†`Lv‡Z n‡e|
QywU bM`vqb 60,000/- --- 60,000/- m¤ú~Y© AsK
Ki‡hvM¨
MÖ¨vPzBwU 3.5 †KvwU 2.5 †KvwU 1.00 †KvwU 2 †KvwU 50 jÿ
UvKvi AwZwi³
AsK Ki‡hvM¨
Workers‟
Participation
Fund
--- --- --- --- evsjv‡`k kÖg
AvBb, 2006 Gi
2(65) avivq
cÖ`Ë msÁv
Abymv‡i kÖwg‡Ki
†ÿ‡Î m¤ú~Y©
AsK Kigy³|
Ab¨‡`i †ÿ‡Î
cÖvß †h †Kvb
AsKB Ki‡hvM¨|

15
 ‡eZbfzK Ki`vZvMY AvBwU-11M Gi cwie‡Z© AvBwU-11O eënvi
Ki‡j Giƒc Zdwmj ms‡hvR‡bi cÖ‡qvRb †bB| Z‡e †eZb Lv‡Z Avq
wbiƒcY K‡i GKwU c„_K weeiYx AvBwU-11O Gi mv‡_ mshy³ Kiv †h‡Z
cv‡i|
miKvwi Kg©KZ©v/Kg©Pvixi †eZb Lv‡Z Avq wbiƒcYt
miKvwi Kg©KZ©v/Kg©Pvix‡ì ‡eZb-fvZvwì Dci Avq MYbvi Rb¨ GKwU
cÖÁvcb Gm,Avi,I bs 198-AvBb/AvqKi/2015, ZvwiL: 30 Ryb, 2015 Rvwi
Kiv n‡q‡Q| G cÖÁvc‡bi gva¨‡g GKRb miKvwi Kg©KZ©v/Kg©Pvixi g~j †eZb
(basic salary), Drme fvZv Ges †evbvm Ki‡hvM¨ Avq wn‡m‡e we‡ewPZ n‡e|
Ab¨ mKj myweav I fvZvw` ‡hgbt evox fvov fvZv, wPwKrmv fvZv, hvZvqvZ
fvZv, kÖvwšÍ we‡bv`b fvZv, BZ¨vw` Kigy³ _vK‡e| miKvwi Kg©KZ©v/Kg©Pvix‡ì
†eZb Lv‡Z Avq wbiƒcY ch©v‡q AvqKi AvB‡bi wewa-33 cÖ‡hvR¨ n‡e bv|
2015-2016 Ki eQ‡ii AvqKi wiUv‡b© GK A_© eQ‡i cÖvß g~j †eZb (basic
salary), Drme fvZv Ges †evbvm Ki‡hvM¨ Avq wn‡m‡e cÖ`k©b Ki‡Z n‡e Ges
†m Abyhvqx cÖ‡`q K‡ii cwigvY cwiMYbv Ki‡Z n‡e| mvgwiK evwnbx‡Z
Kg©iZ‡ì †¶‡ÎI G weavb mgfv‡e cÖ‡hvR¨ n‡e|
D`vni‡Yi mvnv‡h¨ miKvwi Kg©KZ©v/Kg©Pvixi Avq Ges Ki cwiMYbv wb‡gœ
†`Lv‡bv n‡jv t
(K) Rbve wjqvKZ evsjv‡`k mwPevj‡q Kg©iZ GKRb miKvwi
Kg©KZ©v| 30 Ryb, 2015 Zvwi‡L mgvß A_© eQ‡i wZwb wb‡gœv³ nv‡i
†eZb fvZvw` †c‡q‡Qbt
gvwmK g~j †eZb 25,200/-
wPwKrmv fvZv 700/-
Drme fvZv 54,400/-
wZwb miKvwi evmvq _v‡Kb Ges GRb¨ cÖwZgv‡m g~j †eZb n‡Z
7.50% nv‡i KZ©b Kiv nq|
2015-2016 Ki eQ‡i Rbve wjqvKZ mv‡ne Gi †gvU Avq Ges
Ki`vq KZ n‡e Zv wb‡gœ cwiMYbv Kiv n‡jvt

16
†eZb Lv‡Z Avq t
g~j †eZb (25,200/-  12 gvm) = 3,02,400/-
Drme fvZv (25,200/-  2) = 50,400/-
†gvU Avq = 3,52,800/-
Ki `vq cwiMYbvt
cÖ_g 2,50,000 UvKv ch©šÍ Ôk~b¨Õ nvi
Aewkó 1,02,800 UvKvi Dci 10% nv‡i 10,280/-
†gvU Ki `vq = 10,280/-
GKB Avq hw` †Kvb gwnjv Kg©KZ©v ev Kg©Pvixi _v‡K, Z‡e Zvi ‡¶‡Î
Kigy³ Av‡qi mxgv n‡e 3,00,000/- UvKv| d‡j GKRb gwnjv
Kg©KZ©v ev Kg©Pvixi 2015-2016 Ki eQ‡i †gvU Avq Ges Ki`vq
KZ n‡e Zv wb‡gœ cwiMYbv Kiv n‡jvt
†eZb Lv‡Z Avq t
g~j †eZb (25,200/-  12 gvm) = 3,02,400/-
Drme fvZv (25,200/-  2) = 50,400/-
†gvU Avq = 3,52,800/-
Ki `vq cwiMYbvt
Aewkó 52,800 UvKvi Dci 10% nv‡i 5,280/-
†gvU Ki `vq = 5,280/-
Dc‡i ewY©Z c×wZ‡Z cÖvß †gvU Ki `vq n‡Z wewb‡qvMRwbZ Ki †iqvZ ev` w`‡q bxU
cÖ‡`q K‡ii cwigvY wbiƒcb Ki‡Z n‡e| G‡ÿ‡Î, wewb‡qvMRwbZ Ki †iqvZ ev`
†`qvi ci cÖ‡`q K‡ii cwigvY 5,000/- UvKvi Kg, k~b¨ ev FYvZ¡K n‡j me©wb¤œ
cÖ‡`q K‡ii cwigvY n‡e 5,000/- UvKv| bxU cÖ‡`q Ki AvqKi wiUvb© `vwL‡ji c~‡e©
cwi‡kva Ki‡Z n‡e|
2| wbivcËv Rvgvb‡Zi Dci my` (AvqKi Aa¨v‡`k, 1984 Gi 22 aviv)t
miKvi KZ…©K Bmy¨K…Z eÛ ev wmwKDwiwUR (†hgb wUGÛwU eÛ, b¨vkbvj
Bb‡f÷‡g›U eÛ, †UªRvix eÛ/wej, BZ¨vw`) Ges wW‡eÂvi n‡Z AwR©Z my`
G Lv‡Zi Avq wn‡m‡e wiUv‡b© †`Lv‡Z n‡e| GB wmwKDwiwUR ev wW‡eÂvi

17
†Kbvi Rb¨ e¨vsK †_‡K FY †bqv n‡j F‡Yi my` wmwKDwiwUR n‡Z AwR©Z
my` Avq †_‡K LiP wn‡m‡e ev` †`qv hv‡e|
3| M„n-m¤cwËi Avq (AvqKi Aa¨v‡`k 1984 Gi 24 aviv Abyhvqx)t
(K) †Kvb Ki`vZv Zvi evox AvevwmK ev evwYwR¨K eënv‡ii Rb¨ fvov
w`‡j, †m Avq wiUv‡b©i M„n m¤cwËi Av‡qi N‡i †`Lv‡Z n‡e| M„n m¤cwË
Lv‡Z bxU Ki‡hvM¨ Avq wnmve Kivi Rb¨ cÖPwjZ wiUvb© dig AvBwU-11M
Gi mv‡_ GKwU Zdwmj (Zdwmj-2) †`qv Av‡Q| GB Zdwmj c~i‡Yi
wbqg bx‡P †`qv n‡jvt
Zdwmj-2 (M„n m¤cwËi Avq)
M„n m¤cwËi
Ae¯’vb I
eY©bv
weeiY UvKv UvKv
evoxi
Ae¯’vb, KZ
Zjv, BZ¨vw`
D‡jøL Ki‡Z
n‡e|
1| fvov eve` evwl©K Avqt M„n m¤úwË fvov
†`qv n‡j 12 gv‡mi fvov †`Lv‡Z n‡e| hw`
GK ev GKvwaK gvm evox Lvwj _v‡K
†m‡¶‡ÎI 12 gv‡mi evwl©K fvov g~j¨
†`Lv‡Z n‡e| Z‡e Lvwj _vKv gv‡mi fvov
bx‡Pi Avi GKwU N‡i LiP wnmv‡e `vex Kiv
hv‡e|
2| `vexK…Z e¨qmg~n t
‡givgZ, Av`vq, BZ¨vw`t
 AvevwmK eënv‡ii Rb¨ fvov †`qv n‡j
fvovi Dci 25%; A_ev
 evwYwR¨K eënv‡ii Rb¨ fvov †`qv n‡j
fvovi Dci 30%|
G Li‡Pi Rb¨ †Kvb cÖgvY `vwL‡ji
cÖ‡qvRb †bB|
‡cŠi Ki/K¨v›Ub‡g›U †evW© Ki/¯’vbxq Ki
f‚wg ivR¯^

18
e¨vsK A_ev Avw_©K cÖwZôvb n‡Z M„nxZ
F‡Yi Dci my`/eÜKx/g~jabx PvR©t
mswkøó M„n m¤cwË wbg©vY ev cybt
wbg©v‡Yi Rb¨ FY MÖnY Kiv n‡j D³
F‡Yi my`|
exgv wKw¯Ít mswkøó M„n m¤cwËi exgv Kiv
n‡j|
M„n m¤cwË Lvwj _vKvi Kvi‡Y `vweK…Z
†iqvZ
†gvU =
3| bxU Avq (µwgK bs 1 n‡Z 2 Gi we‡qvMdj)
(L)‡eZbfzK Ki`vZvMY Ges cÖ‡hvR¨ †ÿ‡Î eëmvqx ev †ckvRxwe
Ki`vZvMY AvBwU-11M Gi cwie‡Z© h_vµ‡g AvBwU-11O I AvBwU-11P
eënvi Ki‡j Giƒc Zdwmj ms‡hvR‡bi cÖ‡qvRb †bB| Z‡e M„n m¤úwË
Lv‡Z Avq wbiƒcY K‡i GKwU c„_K weeiYx AvBwU-11O ev AvBwU-11P
Gi mv‡_ mshy³ Kiv †h‡Z cv‡i|
(M)Gm,Avi,I bs 216-AvBb/AvqKi/2014, ZvwiLt 18 AvMó, 2014 Gi
gva¨‡g wewa 8G ms‡hvRb K‡i AvqKi Aa¨v‡`‡k wnmve iÿ‡Yi c×wZ
welqK aviv 35 ms‡kvab Kiv n‡q‡Q| Gi d‡j GK ev GKvwaK
fvovwUqvi wbKU †_‡K evox fvov eve` gvwmK me©‡gvU 25 nvRvi UvKvi
†ekx cÖvß n‡jB evoxi gvwjK‡K e¨vsK wnmv‡e cÖvß fvov Rgv Ki‡Z
n‡e| evoxi gvwjK (e¨w³, dvg©, †Kv¤úvbx ev Ab¨ †h ‡Kvb cÖwZôvb)
KZ©„K G weavb cwicvjb Kiv bv n‡j M„n m¤úwË eve` AwR©Z Av‡qi
Dci cÖ‡`q AvqK‡ii 50% A_ev b~¨bZg 5,000 UvKv (‡hwU ‡ewk)
nv‡i eva¨Zvg~jKfv‡e Rwigvbv Av‡ivwcZ n‡e|
†Kvb Ki`vZvi eëmv ev †ckv Avq _vK‡j Zuv‡K eëmv/‡ckv mswkøó evox,
Awdm ev †`vKvb fvov eve` cÖ‡`q A_© Aek¨B e¨vs‡Ki gva¨‡g cwi‡kva Ki‡Z
n‡e| Ab¨_vq, cÖ`Ë fvov Zvi eëmvwqK LiP wn‡m‡e we‡ewPZ n‡e bv eis
cwi‡kvwaZ fvov Avq wn‡m‡e we‡ePbvc~e©K Zvi Dci AvqKi cwi‡kva Ki‡Z
n‡e|

19
D`vni‡Yi mvnv‡h¨ M„n-m¤cwË Lv‡Z Avq wbiƒcY Ges Ki cwiMYbv wb‡gœ
†`Lv‡bv n‡jvt
aiv hvK, Rbve nvmv‡bi GKwU PviZjv AvevwmK evox i‡q‡Q| H evoxi
bxPZjvq wZwb mcwiev‡i emevm K‡ib| evKx wZbwU Zjv AvevwmK
eënv‡ii Rb¨ fvov w`‡q‡Qb, cÖwZwU Zjvi gvwmK fvov 15,000/- UvKv|
G eQi wZwb †cŠiKi eve` 16,000/- UvKv, f‚wgi LvRbv eve` 500/- UvKv
Ges M„n wbg©vY F‡Yi e¨vsK my` eve` 20,000/- UvKv cwi‡kva K‡i‡Qb|
Rbve nvmv‡bi M„nm¤cwË n‡Z Av‡qi wnmve bx‡P †`qv n‡jvt
gvwmK fvov 15,000  3wU Zjv  12 gvm = 5,40,000/-
ev`t Aby‡gv`b‡hvM¨ LiP
1| †givgZ e¨q (fvovi 25%) 1,35,000/-
2| †cŠi Ki (16,000/- 3/4)* 12,000/-
3| f~wg ivR¯^(500/- 3/4)* 375/-
4| M„n wbg©vY F‡Yi my` (20,000/-
 3/4)*
15,000/-
*¯^wbevm- 1/4 Ask, fvovq eëüZ-3/4 Ask 1,62,375/-
M„n m¤cwË †_‡K bxU Avq = 3,77,625/-
Rbve nvmv‡bi wbiƒwcZ †gvU Avq 3,77,625/-UvKvi wecix‡Z avh©¨K…Z
K‡ii cwigvY Gfv‡e cwiMYbv Kiv n‡et
†gvU Avq Kinvi K‡ii
cwigvY
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU
Av‡qi Dci ---
k~b¨ k~b¨
Aewkó 1,27,625/- UvKv Av‡qi Dci- 10% 12,763/-
†gvU = 12,763/-
A_©vr Ki`vZv‡K cÖ‡`q Ki 12,763/- UvKv wiUvb© `vwL‡ji mgq ev c~‡e©
cwi‡kva Ki‡Z n‡e| D‡jøL¨, Aby‡gv`b‡hvM¨ LiP we‡ePbvi †¶‡Î evoxwU
hw` eëmvwqK D‡Ï‡k¨ fvov †`qv nq, †m‡¶‡Î †givgZ e¨q eve` 30%
LiP Kiv hv‡e|

20
4| K…wl Avq (AvqKi Aa¨v‡`k 1984 Gi aviv 26 Abyhvqx)t
K…wl Lv‡Z Av‡qi Rb¨ wnmv‡ei LvZvcÎ ivLv bv n‡j bx‡Pi D`vniY
Abyhvqx K…wl Avq wnmve Ki‡Z n‡et
aiv hvK, Rbve iwd‡Ki K…wl Rwgi cwigvY 2 GKi| GKi cÖwZ avb
Drcv`‡bi cwigvY 45 gY| cÖwZ gY av‡bi evRvig~j¨ 800/- UvKv n‡j
bxU Ki‡hvM¨ K…wl Av‡qi cwigvY n‡et
2 GKi  45 gY  evRvi g~j¨ 800/- = 72,000/- UvKv|
ev`t Drcv`b e¨q 60% = 43,200/- UvKv|
bxU K…wl Avq = 28,800/- UvKv|
†Kvb Ki`vZvi Av‡qi Drm hw` ïaygvÎ K…wl LvZ n‡q _v‡K ‡m‡ÿ‡Î K…wl
Lv‡Zi Avq 2,00,000/- UvKv ch©šÍ Kigy³ _vK‡e| A_©vr hw` †Kvb
Ki`vZvi K…wl Lv‡Zi Avq e¨ZxZ Avi †Kv‡bv Lv‡Z Avq bv _v‡K Zv n‡j
Zvi Rb¨ Kigy³ Av‡qi mxgv n‡e-
(K) 65 eQ‡ii bx‡P cyiæl‡ì †ÿ‡Ît
(2,50,000 + 2,00,000) = 4,50,000 UvKv|
(L) gwnjv ev 65 eQi ev Z`yaŸ© eq‡mi cyiæl‡ì †ÿ‡Ît
(3,00,000 + 2,00,000) = 5,00,000 UvKv|
(M) cÖwZeÜx Ki`vZvi †ÿ‡Ît
(3,75,000 + 2,00,000) = 5,75,000 UvKv|
(N) †M‡RUfz³ hy×vnZ gyw³‡hv×v‡ì †ÿ‡Ît
( 4,25,000+2,00,000) = 6,25,000 UvKv|
5| eëmv ev †ckvi Avq (AvqKi Aa¨v‡`k 1984 Gi 28 aviv Abyhvqx)t
e¨w³‡kÖYxi Ki`vZv eëmvi Rb¨ wnmv‡ei LvZvcÎ ivL‡j wnmve weeiYx
Abyhvqx Avq †`Lv‡Z n‡e| Ab¨_vq, Avq e¨q weeiYx Abyhvqx Avq †`Lv‡Z
n‡e| AvqKi wiUv‡b©i mv‡_ eëmv ev †ckv Av‡qi Drcv`b wnmve,
evwYwR¨K wnmve, jvf I ¶wZ wnmve Ges w¯’wZcÎ ev Avq-e¨‡qi wnmve
weeiYx (hv cÖ‡hvR¨) ms‡hvRb Ki‡Z n‡e| eëmv ev †ckvi MÖm cÖvwß ev
weµq n‡Z eëmv mswkøó mKj LiP ev` w`‡q bxU Avq wbY©q Ki‡Z nq|
D‡jøL¨, Ki`vZvi e¨w³MZ LiP ev eëmv ewnf‚©Z e¨q G‡¶‡Î LiP wn‡m‡e

21
ev` †`qv hv‡e bv| ZvQvov eëmvi g~jabx cÖK…wZi LiPI bxU Avq wbY©‡qi
†¶‡Î LiP wn‡m‡e ev` †`qv hv‡e bv| h_vt-
Ki`vZv ‡÷kbvix µq-weµ‡qi eëmvq wb‡qvwRZ| 01/7/2014 ZvwiL n‡Z
30/6/2015 ZvwiL ch©šÍ Zuvi †gvU weµ‡qi cwigvY 30,00,000/- UvKv|
wewµZ gvjvgv‡ji µqg~j¨ 24,00,000/- UvKv, Kg©Pvixi †eZb 60,000/-
UvKv, B‡jKwUªK wej, †`vKvb fvov, †UªW jvB‡mÝ bevqb wdm I cwienb LiP
Gi mgwó 1,00,000/- UvKv| ZvQvov dvwb©Pvi µq eve` e¨q 40,000/- UvKv|
eëmv Lv‡Z bxU Avq cwiMYbv I Ki`vq n‡e wbgœiƒct
†gvU weµ‡qi cwigvY 30,00,000/-
ev`t wewµZ gvjvgv‡ji µqg~j¨ --- 24,00,000/-
MÖm gybvdv 6,00,000/-
ev`t Ab¨vb¨ LiP
Kg©Pvixi †eZb ------------------- 60,000/-
B‡jKwUªK wej, †`vKvb fvov, †UªW
jvB‡mÝ bevqb wdm I cwienb
LiP Gi mgwó -------------------- 1,00,000/-
dvwb©Pvi µq eve` e¨q 40,000/-|
dvwb©Pvi g~jabx RvZxq LiP weavq
G LiP bxU Avq wbY©‡qi ‡¶‡Î ev`
†`qv hv‡e bv --------------------- k~b¨
‡gvU LiP 1,60,000/-
eëmv Lv‡Z Avq =
AePq (depreciation)
eëmvq eëüZ nevi Kvi‡Y dvwb©Pvi g~j¨ 40,000/-
UvKvi Dci Z…Zxq Zdwmj Abyhvqx 10% nv‡i
4,000/- UvKv AePq fvZv cÖvc¨ n‡eb
eëmv Lv‡Z bxU Avq=
4,40,000/-
4,000/-
4,36,000/-
Ki`vZvi wbiƒwcZ †gvU Avq 4,36,000/- UvKvi wecix‡Z avh©¨K…Z K‡ii
cwigvY wb‡gœ cwiMYbv Kiv n‡jvt

22
†gvU Avq Kinvi K‡ii cwigvY
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU
Av‡qi Dci ---
k~b¨ k~b¨
Aewkó 1,86,000/- UvKv Av‡qi
Dci-
10% 18,600/-
†gvU = 18,600/-
A_©vr Ki`vZv‡K cÖ‡`q Ki 18,600/- UvKv wiUvb© `vwL‡ji c~‡e© ev mg‡q
6| dv‡g©i Av‡qi Askt
Ki`vZv †Kvb Askx`vwi dv‡g©i Askx`vi n‡j dvg© †_‡K cvIqv Zvi Av‡qi
Ask G N‡i †`Lv‡eb| G Av‡qi Dci Ki`vZv Mo nv‡i AvqKi †iqvZ
cv‡eb| GKwU D`vniY w`‡q welqwU ¯úó Kiv n‡jvt
aiv hvK, Rbve dqmvj GKwU dv‡g©i 1/3 As‡ki Askx`vi| mswkøó eQ‡i
H dvg© 2,85,000/- UvKv gybvdv K‡i‡Q| H Askx`vwi dv‡g© Zvi gybvdvi
wnm¨v 95,000/- UvKv| GQvov Zvi M„n m¤cwËi bxU Avq 3,20,000/-
UvKv| Zvi †gvU Avq 4,15,000/- UvKv| 2015-2016 Ki eQ‡ii
AvqK‡ii nvi Abyhvqx cÖ‡`q K‡ii cwigvY 16,500/- UvKv| dv‡g©i
Askx`vwi Av‡qi Rb¨ Ki`vZv †h †iqvZ cv‡eb Ges †iqvZ cvIqvi c‡i
Zv‡K †h cwigvY Ki cwi‡kva Ki‡Z n‡e Zv G iKgt
‡gvU cÖ‡`q Ki  dv‡g©i Askx`vix Avq
‡gvU Avq =
A_©vr dv‡g©i Kiv‡ivwcZ Av‡qi Dci Ki cwi‡kva = 3,777 UvKv|
Ki`vZvi bxU cÖ‡`q K‡ii cwigvYt 16,500-3,777 = 12,723 UvKv|
16,500 x 95,000
4,15,000

23
7| ¯^vgx/¯¿x ev AcÖvßeq¯‹ mšÍv‡bi Avq (AvqKi Aa¨v‡`k, 1984 Gi 43 (4)
aviv Abyhvqx)t
Ki`vZvi ¯^vgx/¯¿x ev AcÖvß eq¯‹ mšÍvb‡ì bv‡g hw` c„_Kfv‡e AvqKi
bw_ bv _v‡K wKš‘ Zv‡ì bv‡g AwR©Z m¤cwË †_‡K Avq _v‡K, †m‡¶‡Î
Zv‡ì bv‡g AwR©Z Avq wiUv‡b©i GB N‡i †`Lv‡Z n‡e|
8| g~jabx gybvdv (AvqKi Aa¨v‡`k, 1984 Gi aviv 31 Abyhvqx)t
†Kvb m¤cwË wewµ K‡i gybvdv n‡j Zv wiUv‡b© g~jabx Avq wn‡m‡e †`Lv‡Z
n‡e| G‡¶‡Î m¤cwËi g‡a¨ Rwg, evox, G¨vcvU©‡g›U, Kgvwk©qvj †¯cm,
÷K G·‡P‡Ä ZvwjKvfz³ †Kv¤cvbxi †kqvi ev wgDPz¨qvj dvÛ BDwbU
BZ¨vw` AšÍf©z³| Ab¨w`‡K e¨w³MZ eënvh© Mvox, Kw¤cDUvi, AvmevecÎ
Ajs¼vi BZ¨vw` g~jabx m¤úwË wn‡m‡e AšÍfz©³ n‡e bv| weµxZ Rwg, evox,
G¨vcvU©‡g›U, Kgvwk©qvj †¯cm BZ¨vw` †iwR‡÷ªk‡bi mgq †h Ki cwi‡kva
Kiv nq Zv g~jabx gybvdvi wecix‡Z P~ovšÍ Ki`vq cwi‡kva e‡j MY¨ n‡e|
cwi‡kvwaZ Ki‡K wfwË (base) a‡i back calculation Gi gva¨‡g g~jabx
gybvdv wnmve Ki‡Z n‡e| bx‡P GKwU D`vniY †`qv n‡jvt
aiv hvK, GKwU evox weµ‡qi mgq †iwR‡÷ªkb ch©v‡q 5,000/- UvKv Ki
cwi‡kva Kiv n‡q‡Q| Ki`vZvi Ab¨ †Kvb Avq †bB; 2015-2016
KieQ‡i g~jabx gybvdvi cwigvY n‡et
(K) Ki`vZvi eqm 65 eQ‡ii bx‡P n‡jt
†gvU Avq Ki
nvi
K‡ii
cwigvY
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi Dci k~b¨ k~b¨
cieZ©x 50,000/- UvKv ch©šÍ Av‡qi Dci 10% 5,000/-
3,00,000/- UvKvi Dci †gvU AvqK‡ii cwigvY 5,000/-
A_©vr 5,000/- UvKvi Ki cwi‡kv‡ai wecix‡Z g~jabx gybvdv Lv‡Z
Avq wbiƒwcZ n‡e 3,00,000/- UvKv|

24
(L) Ki`vZvi eqm 65 eQi ev Zvi D‡aŸ© ev gwnjv n‡jt
†gvU Avq Ki
nvi
K‡ii
cwigvY
cieZ©x 50,000/- UvKv ch©šÍ Av‡qi Dci 10% 5,000/-
A_©vr 5,000/- UvKvi Ki cwi‡kv‡ai wecix‡Z g~jabx gybvdv Lv‡Z Avq
wbiƒwcZ n‡e 3,50,000/- UvKv|
Z‡e G‡¶‡Î Ki`vZvi g~jabx Avq e¨ZxZ Ab¨ †Kvb Lv‡Zi Ki‡hvM¨ Avq
_vK‡j Dr‡m cÖ`Ë AvqKi Abyhvqx g~jabx gybvdv Lv‡Z Avq wbiƒc‡bi Rb¨
cÖ_‡g Ab¨ Lv‡Zi Avq Kinv‡ii †h Avq ¯Í‡i ‡kl n‡e †m Avq ¯Íi †_‡K
cÖ`Ë Dr‡m AvqKi Abyhvqx g~jabx Avq wbY©q Ki‡Z n‡e| h_vt Dc‡i cÖ`Ë
D`vni‡Yi Ki`vZvi g~jabx Avq QvovI e¨emv n‡Z 5,00,000/- bxU Avq
Av‡Q| G†¶‡Î g~jabx Avq wbiƒcY Ki‡Z n‡e wbgœiƒ‡c-
†gvU Avq Ki nvi K‡ii
cwigvY
cieZ©x 4,00,000/- UvKv
e¨emv n‡Z Aewkó 2,50,000/- Av‡qi Dci
Ges
g~jabx Avq 50,000/- ch©šÍ Av‡qi Dci
10%
25,000/-
5,000/-
Dc‡ii wnmve Abyhvqx Ki`vZvi Dr‡m cÖ`Ë 5,000/- UvKv AvqK‡ii
wecix‡Z gyjabx gybvdv n‡e 50,000/- UvKv|
÷K G·‡P‡Ä ZvwjKvfz³ †Kv¤cvbxi †kqvi ev wgDPz¨qvj dvÛ BDwbU
weµq ev n¯ÍvšÍi n‡Z e¨vsK I Ab¨vb¨ Avw_©K cÖwZôvb, gv‡P©›U e¨vsK,
†kqvi wWjvi/†eªvKvi †Kv¤cvbx Gi ¯cÝi †kqvi‡nvìvi, wW‡i±i Ges ÷K

25
G·‡P‡Ä wj‡óW †Kv¤cvbxi ¯cÝi †kqvi‡nvìvi ev wW‡i±i‡ì Avq
Ki‡hvM¨| GQvov Avq eQ‡ii †h †Kvb mg‡q †Kvb Ki`vZvi †Kvb GKwU
÷K G·‡P‡Ä wj‡óW †Kv¤cvbxi cwi‡kvwaZ g~ja‡bi 10% AwaK †kqvi
_vK‡j H †Kv¤cvbxi †kqvi wewµ n‡Z AwR©Z AvqI Ki‡hvM¨ n‡e| G
mKj Ki`vZvi †kqvi wewµ n‡Z g~jabx gybvdv GLv‡b wjL‡Z n‡e| ewY©Z
‡kÖYxi Ki`vZv Ges †Kv¤úvbx I dvg© ‡kÖYxi Ki`vZv e¨ZxZ Ab¨ e¨w³
‡kÖYxi mKj Ki`vZvi wj‡÷W †Kv¤úvbxi †kqvi weµq n‡Z AwR©Z g~jabx
gybvdv Kigy³ Ges Zv‡ì G Avq cÖPwjZ wiUvb© dig AvBwU-11M Gi 18
bs µwg‡K Kigy³ Avq wn‡m‡e wjL‡Z n‡e|
9| Ab¨vb¨ Drm n‡Z Avq (AvqKi Aa¨v‡`k, 1984 Gi 33 aviv Abyhvqx)t
†eZb, wbivcËv Rvgvb‡Zi Dci my`, M„n m¤cwËi Avq, K…wl Avq, eëmv
ev †ckvi Avq, g~jabx gybvdv GmKj Av‡qi LvZ Qvov Ab¨ hveZxq Avq
Ab¨vb¨ m~‡Îi Avq wn‡m‡e we‡ewPZ n‡e| e¨vs‡K Mw”QZ UvKvi Dci my`,
bM` jf¨vsk, mÂqc‡Îi my` ev gybvdv, jUvix, hš¿cvwZ fvov w`‡q Avq,
e³…Zv ev †jLvi m¤§vbx BZ¨vw` Ab¨vb¨ m~‡Îi Av‡qi K‡qKwU D`vniY|
e¨vsK my` ev bM` jf¨vsk Gi †¶‡Î †gvU (gross) cÖvß my` ev jf¨vsk
Avq wn‡m‡e we‡ewPZ n‡e| A_©vr ‡h mKj †¶‡Î my` ev jf¨vsk n‡Z
Dr‡m AvqKi KZ©bmn Ab¨vb¨ KZ©b (hw` _v‡K) Kiv n‡q‡Q †m mKj
†¶‡Î my` ev jf¨vsk n‡Z Avq n‡e Dr‡m AvqKi KZ©bmn Ab¨vb¨ KZ©b
(hw` _v‡K) c~e©eZ©x AsK| h_vt 1,000/ UvKv Dr‡m AvqKi †K‡U
9,000/- UvKv bxU my` ev gybvdv ‡Kvb Ki`vZv‡K cÖ`vb Kiv n‡jI D³
Ki`vZvi my` ev jf¨vsk eve` Avq ‡`Lv‡Z n‡e 10,000/- UvKv| Z‡e
e¨vsK my` ev jf¨vsk Avq †_‡K Dr‡m †K‡U ivLv AvqKi Ki`vZvi Rb¨
AwMÖg Ki cwi‡kva wn‡m‡e we‡ewPZ n‡e hv AvqKi wiUvb©© `vwLj ev AvqKi
gvgjv wb®cwË ch©v‡q m„ó Ki `vexi wecix‡Z mgš^q Kiv hv‡e|
D`vniY¯îƒc D‡jøL Kiv hvq †h, GKRb Ki`vZvi †gvU Av‡qi (mKj
Ki‡hvM¨ Av‡qi mgwó) Dci cÖ‡`q AvqK‡ii cwigvY 55,000/- UvKv|
Zvi e¨vsK my` Ges jf¨vs‡ki Dci †K‡U ivLv AvqK‡ii cwigvY hw`
10,000/- UvKv nq, Zvn‡j Zv‡K Ki wba©vi‡Yi ci 55,000 - 10,000
= 45,000/- UvKv cwi‡kva Ki‡Z n‡e|

26
 2015-2016 Kiel© n‡Z †h †Kvb ai‡bi mÂqc‡Îi AwR©Z my‡`i Dci
Dr‡m KwZ©Z Ki D³ Lv‡Zi P~ovšÍ Ki`vq cwi‡kva wn‡m‡e MY¨ n‡e|
PZz_© fvM t †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqKi, wewb‡qvM †iqvZ
Ges cÖ‡`q Ki cwiMYbv t
†gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqKit
Ki`vZvi †gvU Av‡qi Dci AvqK‡ii cwigvY wn‡me Kivi c×wZ bx‡P
GKwU D`vniY w`‡q †`Lv‡bv n‡jvt
aiv hvK, 2015-2016 Ki eQ‡i Ki`vZvi †gvU Av‡qi cwigvY 50,00,000/-
UvKv|
†gvU Avq Ki nvi K‡ii cwigvY
cieZ©x 4,00,000/- UvKv ch©šÍ Av‡qi Dci 10% 40,000/-
cieZ©x 6,00,000/- UvKv ch©šÍ Av‡qi Dci 20% 1,20,000/-
Aewkó 2,50,000/- Gi Dci 30% 75,000/-
50,00,000/- UvKvi Dci †gvU AvqK‡ii cwigvYt 10,60,000/-
Ki`vZv hw` gwnjv Ki`vZv nb A_ev 65 eQi ev Z`yaŸ© eq‡mi Ki`vZv nb Zvi
†¶‡Î n‡e wbgœiƒct
†gvU Avq Ki nvi K‡ii cwigvY
cª_g 3,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci k~b¨ k~b¨
Aewkó 2,00,000/- Gi Dci 30% 60,000/-
50,00,000/- UvKvi Dci †gvU AvqK‡ii cwigvYt 10,45,000/-

27
Z‡e cÖwZeÜx‡ì †¶‡Î Kigy³ Av‡qi mxgv n‡e 3,75,000/- UvKv Ges
†M‡RUfz³ hy×vnZ gyw³‡hv×v Ki`vZvi Kigy³ Av‡qi mxgv n‡e 4,25,000/- UvKv|
Ki`vZvi Ae¯’vb‡f‡` b~¨bZg Ki
Kigy³ mxgvi D‡aŸ©i Av‡qi ‡ÿ‡Î cÖ‡`q b~¨bZg AvqK‡ii cwigvY GjvKv‡f‡`
wb¤œiƒ‡c cybtwba©viY Kiv n‡q‡Q t
GjvKvi weeiY b~¨bZg K‡ii
nvi
XvKv I PÆMÖvg wmwU K‡c©v‡ikb GjvKvq Aew¯’Z Ki`vZv 5,000/-UvKv
Ab¨vb¨ wmwU K‡c©v‡ikb GjvKvq Aew¯’Z Ki`vZv 4,000/-UvKv
wmwU K‡c©v‡ikb e¨ZxZ Ab¨vb¨ GjvKvq Aew¯’Z Ki`vZv 3,000/-UvKv
 b~¨bZg AvqK‡ii G weav‡bi d‡j GKRb Ki`vZvi Avq †h †Kvb ¯’v‡bB
AwR©Z ‡nvK bv †Kb wZwb †hLv‡b Ae¯’vb Ki‡eb Zuvi †m Ae¯’v‡bi
wfwË‡ZB b~¨bZg K‡ii nvi wba©vwiZ n‡e| Z‡e †Kvb Ki`vZv hw` GKB
Avq eQ‡i GKvwaK ¯’v‡b Ae¯’vb K‡i _v‡Kb Zvn‡j †h ¯’v‡b wZwb
me©vwaKKvj Ae¯’vb K‡i‡Qb †m Ae¯’vb ¯’‡ji Rb¨ cÖ‡hvR¨ b~¨bZg Ki
nvi Zuvi †ÿ‡Î cÖ‡hvR¨ n‡e|
 eëmv Av‡qi †ÿ‡Î eëmv cwiPvjbvi gyL¨ ¯’vbB b~¨bZg K‡ii Rb¨
GKRb Ki`vZvi Ae¯’vb ¯’j wn‡m‡e we‡ewPZ n‡e|
 GKRb PvKzwiRxwe Ki`vZv Avq eQ‡i GKvwaK ¯’v‡b Kg©iZ _vK‡j †h
¯’v‡b wZwb AwaK Kvj Kg©iZ wQ‡jb b~¨bZg K‡ii Rb¨ †m ¯’vbB Zuvi
Ae¯’vb ¯’j e‡j we‡ewPZ n‡e|
 Ki`vZv Awbevmx n‡j evsjv‡`‡k wZwb †h wVKvbv eënvi K‡ib †m wVKvbvB
Zuvi Ae¯’vb ¯’j wn‡m‡e we‡ewPZ n‡e|
 Kigy³ mxgvi D‡aŸ© Avq Av‡Q Ggb Ki`vZvi cÖ‡`q AvqK‡ii cwigvY
wnmve Abyhvqx Zuvi Rb¨ cÖ‡hvR¨ b~¨bZg AvqK‡ii cwigvY A‡cÿv Kg
n‡j ev wewb‡qvMRwbZ Ki †iqvZ we‡ePbvi ci cÖ‡`q AvqK‡ii cwigvY

28
cÖ‡hvR¨ b~¨bZg AvqK‡ii Kg, k~b¨ ev FYvZ¥K n‡jI Zuv‡K Zuvi Rb¨
cÖ‡hvR¨ b~¨bZg AvqKi cwi‡kva Ki‡Z n‡e|
AvqKi Aa¨v‡`k, 1984 Gi Ki †iqvZ aviv-44(2)(we) Abyhvqx (Zdwmj 3
Abymv‡i)t
GKRb Ki`vZv wbgœwjwLZ †¶‡Î wewb‡qvM wKsev `vb Ki‡j wZwb wewb‡qvM I
`vbK…Z As‡Ki 15% mivmwi AvqKi †iqvZ cv‡eb| †iqvZ cvIqvi †hvM¨
wewb‡qvM ev `vb cÖPwjZ wiUvb© dig AvBwU-11M Gi Zdwmj-3 G D‡jøL Ki‡Z
n‡e| Ki †iqv‡Zi Rb¨ GiKg wewb‡qvM I `v‡bi cwigvY †gvU Av‡qi (¯^xK…Z
fwel¨ Znwe‡j wb‡qvMKZ©vi Puv`v, 82wm avivq wbwY©Z P~ovšÍ Ki`vq Ges n«vmK…Z
Kinvi cÖ‡hvR¨ Ggb Avq _vK‡j Zv ev‡`) 30% A_ev 1,50,00,000/- UvKv
A_ev cÖK…Z wewb‡qvM G wZbwUi g‡a¨ †hwU Kg Zvi †ekx n‡Z cvi‡e bv|
D‡jøL¨, †h mKj Ki`vZv ‡eZb Av‡qi †ÿ‡Î AvBwU-11O A_ev eëmv ev
†ckvi Av‡qi †ÿ‡Î AvBwU-11P eënvi Ki‡eb Zv‡ì Giƒc †Kvb Zdwmj c~iY
Ki‡Z n‡e bv| Z‡e wewb‡qvM ev `v‡bi cÖgvYcÎ wiUv‡b©i mv‡_ mshy³ Ki‡Z
n‡e|
wewb‡qv‡Mi LvZt GKRb Ki`vZvi wewb‡qvM I `v‡bi Lv‡Zi ZvwjKv bx‡P †`qv
n‡jvt
* Rxeb exgvi wcÖwgqvg|
* miKvwi Kg©KZ©vi cÖwf‡W›U dv‡Û Puv`v|
* ¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©v I Kg©KZ©vi Puv`v|
* Kj¨vY Znwej I †Mvôx exgv Znwe‡j Puv`v|
* mycvi Gby‡qkb dv‡Û cÖ`Ë Puv`v|
* †h ‡Kvb Zdwmwj e¨vsK ev Avw_©K cÖwZôv‡bi wW‡cvwRU †cbkb ¯‹x‡g
evwl©K m‡e©v”P 60,000/- UvKv wewb‡qvM|
* mÂqcÎ µ‡q wewb‡qvM|
* evsjv‡`‡ki óK G·‡P‡Ä ZvwjKvf‚³ †Kv¤cvbxi †kqvi, ÷K,
wgDPz¨qvj dvÛ ev wW‡eÂv‡i wewb‡qvM;
* evsjv‡`k miKvi Aby‡gvw`Z †UªRvix e‡Û wewb‡qvM;
* wbw`©ó mxgvi g‡a¨ GKwU Kw¤cDUvi ev j¨vcUc µ‡q wewb‡qvM|

29
`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
Aby`vb|
* RvwZi Rb‡Ki ¯§„wZ i¶v‡_© wb‡qvwRZ RvZxq ch©v‡qi cÖwZôv‡b
Aby`vb|
D`vni‡Yi mvnv‡h¨ Aby‡gv`b‡hvM¨ wewb‡qvM fvZvi cwigvY Ges Ki †iqvZ
wKfv‡e cwiMYbv Kiv n‡e Zv wb‡gœ †`Lv‡bv n‡jvt
(K) aiv hvK, GKRb Ki`vZvi G mKj Lv‡Zi K‡qKwU‡Z †gvU
wewb‡qv‡Mi cwigvY 4,00,000/- UvKv| GB Ki`vZvi †gvU Av‡qi
cwigvY 12,00,000/- UvKv, hvi g‡a¨ ¯^xK…Z fwel¨ Znwe‡j
wb‡qvMKZ©vi `vb 1,00,000/- UvKv|
wb‡gœ AvqKi I †iqvZ cwiMYbv Kiv n‡jvt
cieZ©x 4,00,000/- UvKv Av‡qi Dci-------- 10% 40,000/-
cieZ©x 50,000/- UvKv Av‡qi Dci-------- 20% 10,000/-
†iqvZ c~e©eZ©x Ki`vq = 1,25,000/-
Ki †iqv‡Zi Rb¨ Aby‡gv`b‡hvM¨ wewb‡qv‡Mi cwigvY n‡e wbgœiƒct

30
¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©vi Puv`v wewb‡qvM fvZvi Aby‡gv`b‡hvM¨
m‡e©v”P mxgv wba©viY ch©v‡q we‡ewPZ nq bv weavq D³ Puv`vi AsK
e¨ZxZ †gvU Avq `uvovq (12,00,000-1,00,000) = 11,00,000/-
hvi Dci 30% nv‡i wewb‡qv‡Mi m‡e©v”P Aby‡gv`b‡hvM¨ mxgv cwiMYbv
Ki‡Z n‡e| wKš‘ G mxgv 1,50,00,000/- UvKvi AwaK n‡Z cvi‡e
bv| m‡e©v”P Aby‡gv`b‡hvM¨ mxgv ch©šÍ cÖK…Z wewb‡qv‡Mi Dci Ki
†iqvZ cÖ‡hvR¨ n‡e| A_©vr
‡gvU Av‡qi 30%
A_ev
m‡e©v”P 1,50,00,000/- UvKv
A_ev
cÖK…Z wewb‡qvM
Gi g‡a¨ †hwU Kg Zvi Dci 15% nv‡i AvqKi †iqvZ cÖ‡hvR¨ n‡e|
we‡ePbvaxb †¶‡Î †gvU Avq (12,00,000 - 1,00,000)=
11,00,000  30% = 3,30,000/- A_ev
m‡e©v”P 1,50,00,000/- UvKv
A_ev
cÖK…Z wewb‡qvM 4,00,000/- UvKv| Gi g‡a¨ †hwU Kg A_©vr
3,30,000/- UvKv Aby‡gv`b‡hvM¨ wewb‡qvM fvZv wn‡m‡e we‡ePbv‡hvM¨
n‡e| A_©vr ev¯Í‡e 4,00,000/- UvKv wewb‡qvM Kiv n‡jI wZwb m‡e©v”P
3,30,000/- UvKvi Dc‡i 15% nv‡i †iqvZ cÖvß n‡eb| †m Abyhvqx
AvqKi †iqv‡Zi cwigvY n‡e (3,30,000  15%) = 49,500/-
UvKv|
d‡j bxU cÖ‡`q K‡ii cwigvY `uvov‡e (1,25,000-49,500) =
75,500/- UvKv|
(L) aiv hvK, GKRb miKvwi †eZbfzK Ki`vZvi †eZb LvZ, e¨vsK my`,
M„n m¤cwË I jf¨vsk Lv‡Z Avq i‡q‡Q| 2015-2016 KieQ‡i D³
LvZmg~‡n †gvU Av‡qi cwigvY wQj 5,00,000/- UvKv|
D³ Ki`vZv cÖwZ gv‡m cÖwf‡WÛ dv‡Û 2,000/- UvKv, Kj¨vY Znwej I
†Mvôx exgv eve` gvwmK h_vµ‡g 50/- UvKv Ges 40/- UvKv Pvu`v w`‡q
_v‡Kb| wZwb 40,000/- UvKvi wZb eQi †gqv`x mÂqcÎ µq K‡i‡Qb

31
Ges Rxeb exgvi wcÖwgqvg eve` evrmwiK 3,000/- UvKv w`‡q‡Qb| wZwb
Zdwmwj e¨vs‡K wW‡cvwRU †cbkb ¯‹x‡g (wWwcGm) cÖwZ gv‡m 500/-
UvKv Rgv K‡i‡Qb| GQvov mswkøó KieQ‡i †kqv‡i 5,000/- wewb‡qvM
Kiv n‡q‡Q|
Ki`vZvi †gvU Avq 5,00,000/- UvKvi wecix‡Z Aby‡gv`b‡hvM¨
wewb‡qvM fvZv, wewb‡qv‡Mi Rb¨ AvqKi †iqvZ I Ki`vq cwiMYbv wb‡gœ
D‡jøL Kiv n‡jvt
†iqvZ c~e©eZ©x Ki`vq
†iqvZ c~e©eZ©x Ki`vq = 25,000/-
Ki †iqv‡Zi Rb¨ Aby‡gv`b‡hvM¨ wewb‡qv‡Mi cwigvY n‡e wbgœiƒct
(K) cÖwf‡WÛ dv‡Û Puv`v (2,000  12 gvm) = 24,000/-
(L) Kj¨vY Znwej I †Mvôx exgv Znwe‡j Pvu`v
(50 + 40) UvKv  12 gvm = 1,080/-
(M) mÂq c‡Î wewb‡qvM = 40,000/-
(N) Rxeb exgvi wcÖwgqvg cÖ`vb = 3,000/-
(O) wWwcGm G Rgv (500/-  12 gvm) = 6,000/-
(P) †kqv‡i wewb‡qvM= 5,000/-
†gvU = 79,080/-
†gvU Av‡qi 30% A_ev 1,50,00,000/- UvKv A_ev cÖK…Z wewb‡qvM
79,080/- UvKv -Gi g‡a¨ †hwU Kg †mwU Ki †iqv‡Zi Rb¨
Aby‡gv`b‡hvM¨ wewb‡qvM wnmv‡e we‡ewPZ n‡e|
Ki`vZvi †¶‡Î †gvU Avq 5,00,000/- Gi 30% `uvovq 1,50,000/-
UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki †iqv‡Zi Rb¨
wewb‡qv‡Mi m‡e©v”P Aby‡gv`b‡hvM¨ mxgv wnmv‡e we‡ewPZ n‡e| Ki`vZvi
cÖK…Z wewb‡qv‡Mi cwigvY 79,080/- UvKv hv GB Aby‡gv`b‡hvM¨ mxgvi
g‡a¨ nIqvi Kvi‡Y GB As‡Ki Dci mivmwi 15% nv‡i Ki †iqvZ
cwiMYbv Kiv n‡e| d‡j Ki †iqv‡Zi cwigvY n‡e (79,080  15%) =

32
11,862/- UvKv| Ki`vZvi Ki †iqvZ cieZ©x bxU cÖ‡`q K‡ii cwigvY
n‡e wbgœiƒct
†gvU Av‡ivc‡hvM¨ Ki = 25,000/-UvKv|
ev`t Ki †iqvZ = 11,862/- UvKv|
bxU cÖ‡`q Ki = 13,138/- UvKv|
A_©vr Ki`vZv‡K 13,138/- UvKv AvqKi wiUvb© `vwL‡ji c~‡e© cwi‡kva
Ki‡Z n‡e|
e¨w³-Ki`vZvi †¶‡Î mviPvR© Av‡ivct
A_© AvBb, 2015 Gi gva¨‡g e¨w³-Ki`vZv‡ì †¶‡Î cÖ‡`q AvqK‡ii
Dci mviPvR© Av‡iv‡ci weavb ms‡kvab Kiv n‡q‡Q| AvqKi wiUv‡b©i mv‡_
`vwLjK…Z cwim¤ú` I `vq weeiYx‡Z (statement of assets and
liabilities) cÖ`wk©Z bxU m¤ú‡ì cwigvY 2 †KvwU 25 jÿ UvKvi D‡aŸ© n‡j
mviPvR© Av‡ivwcZ n‡e| G‡ÿ‡Î cÖ`wk©Z bxU m¤ú‡ì cwigvY 2 †KvwU 25
jÿ UvKvi AwaK wKš‘ 10 †KvwU UvKvi AwaK bv n‡j 10%, 10 (`k)
†KvwU UvKvi AwaK wKš‘ 20 (wek) †KvwU UvKvi AwaK bv n‡j 15%, 20
(wek) †KvwU UvKvi AwaK wKš‘ 30 (wÎk) †KvwU UvKvi AwaK bv n‡j 20%
Ges Ges bxU m¤ú‡ì cwigvY 30 (wÎk) †KvwU UvKvi AwaK n‡j cÖ‡`q
AvqK‡ii 25% mviPvR© Av‡ivwcZ n‡e| Z‡e bxU cwim¤ú‡ì g~j¨gvb 2
†KvwU 25 jÿ UvKv AwZµg Ki‡j b~¨bZg mviPv‡R©i cwigvY †Kvbfv‡eB
3 nvRvi UvKvi Kg n‡e bv|
mviPvR© wKfv‡e Av‡ivwcZ n‡e Zv wb‡Pi D`vniY¸‡jvi mvnv‡h¨ ¯úó Kiv
n‡jvt-
(1) GKRb Ki`vZvi bxU m¤ú` Uvt 2,20,00,000/-
†gvU Avq- Uvt 10,00,000/-
Av‡qi Dci Av‡ivc‡hvM¨ AvqK‡ii cwigvY Uvt 92,500/-
cÖ‡`q mviPv‡R©i cwigvY Uvt k~b¨|
‡gvU Avq Uvt 10,00,000/-
Av‡qi Dci cÖ‡`q AvqK‡ii cwigvY Uvt 92,500/-
cÖ‡`q mviPv‡R©i cwigvY (10%) Uvt 9,250/-
†gvU Avq- Uvt 10,00,000/-

33
cÖ‡`q mviPv‡R©i cwigvY (15%) Uvt 13,875/-
†gvU Avq- Uvt 10,00,000/-
wewb‡qvMRwbZ AvqKi †iqvZ Uvt 20,000/-
we‡b‡qvMRwbZ AvqKi †iqvZ ev‡` cÖ‡`q
AvqKi
Uvt 72,500/-
AwMÖg AvqKi cwi‡kva Uvt 60,000/-
Aewkó cÖ‡`q AvqKi Uvt 12,500/-
cÖ‡`q mviPv‡R©i cwigvY 72,500/- UvKvi
15%
Uvt 10,875/-
†gvU Avq- Uvt 10,00,000/-
wewb‡qvM RwbZ AvqKi †iqvZ Uvt 40,000/-
we‡b‡qvMRwbZ AvqKi †iqvZ ev‡` cÖ‡`q
AvqKi
Uvt 52,500/-
cÖ‡`q mviPv‡R©i cwigvY 52,500/- UvKvi
20%
Uvt 10,500/-
†gvU Avq- Uvt 10,00,000/-
wewb‡qvM RwbZ AvqKi †iqvZ Uvt 40,000/-
we‡b‡qvM RwbZ AvqKi †iqvZ ev‡` cÖ‡`q
AvqKi
Uvt 52,500/-
cÖ‡`q mviPv‡R©i cwigvb 52,500/- UvKvi
25%
Uvt 13,125/-
†gvU Avq- Uvt 6,00,000/-
wewb‡qvMRwbZ AvqKi †iqvZ Uvt 27,000/-
we‡b‡qvMRwbZ AvqKi †iqvZ ev‡` cÖ‡`q Uvt 8,000/-

34
AvqKi
cÖ‡`q mviPv‡R©i cwigvb 8,000/- UvKvi
15%
Uvt 1,200/-
G‡ÿ‡Î Ki`vZv‡K b~¨bZg 3,000/- UvKv mviPvR© cÖ`vb Ki‡Z n‡e|
 e¨w³-Ki`vZv (individual) e¨ZxZ Ab¨ Kv‡iv Dci G mviPvR©
Av‡ivwcZ n‡e bv|
†gvU Av‡qi Dci cÖ‡`q Ki †_‡K AwMªg cwi‡kvwaZ Ki mgš^q mvabt
(K) Drm n‡Z KwZ©Z/msM„nxZ Kit
Avq eQ‡i Ki`vZvi Avq †_‡K Dr‡m Ki †K‡U ivLv n‡j Zv cÖPwjZ
wiUvb© dig AvBwU-11M Gi 16 bs µwg‡K D‡jøL Ki‡Z n‡e| †hgb
†eZb, e¨vsK my`, M„n-m¤cwËi evwl©K fvov, †ckvMZ wd, BZ¨vw` †_‡K
Dr‡m †K‡U ivLv Ki GLv‡b †`Lv‡Z n‡e| Dr‡m †K‡U ivLv K‡ii
¯^c‡¶ Ki KZ©bKvix KZ©„c‡¶i mvwU©wd‡KU wiUv‡b©i mv‡_ `vwLj Ki‡Z
n‡e|
(L) aviv 64/68 Abyhvqx cÖ`Ë AwMÖg Kit
Ki`vZv hw` AwMÖg Ki cwi‡kva K‡i _v‡Kb, Zvn‡j cwi‡kvwaZ K‡ii
cwigvY D‡jøL Ki‡Z n‡e Ges Pvjv‡bi KwcI mv‡_ w`‡Z n‡e|
(M)wiUv‡b©i wfwË‡Z cÖ`Ë Ki (aviv 74 Abyhvqx)t
wiUv‡b© cÖ`wk©Z †gvU Av‡qi wfwË‡Z wbiƒwcZ cÖ‡`q AvqKi n‡Z Dr‡m
KwZ©Z Ki Ges 64 avivq AwMÖg cÖ`Ë Ki we‡qvMK‡i Aewkó Ki
cwi‡kv‡ai mg_©‡b Pvjvb, †c-AW©vi, e¨vsK WªvdU, GKvD›U †cqx
†P‡Ki Kwc `vwLjmn cwi‡kvwaZ K‡ii cwigvY D‡jøL Ki‡Z n‡e|
(N)cÖZ¨c©Y‡hvM¨ K‡ii mgš^qt
Av‡Mi eQi¸‡jv‡Z Ki`vZvi hw` Ki †diZ `vex _v‡K Z‡e Zv wZwb
GLv‡b Ki cwi‡kva wn‡m‡e `vex Ki‡Z cvi‡eb| aiv hvK, 2014-
2015 Ki eQ‡i Ki`vZvi †diZ‡hvM¨ K‡ii cwigvY wQj 5,000/-
UvKv| 2015-2016 Ki eQ‡i wiUv‡b© cÖ`wk©Z Avq Abymv‡i cÖ‡`q
†gvU AvqK‡ii cwigvY 8,000/- UvKv| G Ae¯’vq 2014-2015 Ki
eQ‡ii †diZ‡hvM¨ 5,000/- UvKv 2015-2016 Ki eQ‡i Ki `vexi

35
wecix‡Z Ki cwi‡kva wn‡m‡e `vex Ki‡Z cvi‡eb Ges 2015-2016
Ki eQ‡ii Rb¨ Zv‡K Aewkó 3,000/- UvKv cwi‡kva Ki‡Z n‡e|
(O) Kigy³ ev Ki Ae¨vnwZ cÖvß Avqt
Ki`vZvi Kigy³ Ges Ki Ae¨vnwZ cÖvß Avq _vK‡j Zv wiUv‡b©i 18
bs µwg‡K †`Lv‡Z n‡e| e¨w³ Ki`vZvi Kigy³ Av‡qi K‡qKwU LvZ
bx‡P †`qv n‡jvt
(K) miKvwi PvKzwiRxex Ki`vZv hw` PvKzixi `vwqZ¡ cvj‡bi Rb¨
†Kvb we‡kl fvZv, myweav ev Avby‡ZvwlK (perquisite) cvb;
(L) †cbkb;
(M) Askx`vix dvg© n‡Z cvIqv g~jabx gybvdvi Ask;
(N) 2 †KvwU 50 jÿ UvKv ch©šÍ MÖ¨vPzBwU cÖvwß;
(O) cÖwf‡W›U dvÛ G¨v±, 1925 Abyhvqx D³ dvÛ †_‡K cÖvß A_©;
(P) ¯^xK…Z cÖwf‡W›U dvÛ †_‡K cÖvß A_©;
(Q) ¯^xK…Z mycviG¨vby‡qkb dvÛ †_‡K cÖvß A_©;
(R) evsjv‡`k kÖg AvBb, 2006 (2006 m‡bi 42 bs AvBb) Gi
AvIZvq ‡Kvb kÖwgK KZ©„K IqvK©vm© cvwU©wm‡ckb dvÛ †_‡K
cÖvß A_©;
(S) wgDPz¨qvj dvÛ A_ev BDwbU dvÛ †_‡K cÖvß 25,000/- UvKv
ch©šÍ Avq (my`, gybvdv ev wWwf‡WÛ);
(T) ÷K G·‡P‡Ä ZvwjKvfz³ †Kvb †Kv¤úvbx †_‡K cÖvß bM`
jf¨vsk Lv‡Zi Avq 25,000/- UvKv ch©šÍ;
(U) miKvwi wbivcËv Rvgvb‡Zi my` hv miKvi Kigy³ e‡j †NvlYv
K‡i‡Q;
(V) iv½vgvwU, ev›ìevb I LvMovQwo †Rjvi cvnvox Avwèvmxi Øviv
GB †Rjv¸‡jv‡Z cwiPvwjZ Avw_©K Kg©Kv‡Ûi d‡j cÖvß Avq;
(W) ißvbx eëmv n‡Z cÖvß Av‡qi 50%;
(X) Av‡qi GKgvÎ Drm ÔK…wl LvZÕ n‡j K…wl LvZ n‡Z Avq
2,00,000/- UvKv ch©šÍ;
(Y) Software development ev Nationwide Telecommunication
Transmission Network (NTTN) ev Information
Technology Enabled Services (ITES) eëmvi Avq;
(Z) nvum-gyiMxi Lvgvi n‡Z AwR©Z Avq| Z‡e G †¶‡Î AwR©Z Avq
1,50,000/- UvKv Gi AwaK n‡j AwR©Z Av‡qi 10% miKvwi

36
eÛ µ‡q wewb‡qvM Ki‡Z n‡e| G weavb Ki eQi 2015-2016
Gi Rb¨ cÖ‡hvR¨| 2016-2017 Ki eQi n‡Z G Lv‡Zi Av‡qi
Ki‡hvM¨Zvi wel‡q 16/08/2015 wLª÷vã Zvwi‡L GKwU c„_K
cÖÁvcb Rvix Kiv n‡q‡Q;
(_) nuvm-gyiMx, wPsox I gv‡Qi n¨vPvix (hatchery) Ges grm¨ Pvl
n‡Z AwR©Z Avq Gi †ÿ‡Î cÖ_g 10 jÿ UvKv ch©šÍ Ôk~b¨Õ
nv‡i, cieZ©x 10 jÿ UvKv Av‡qi Dci 5% nv‡i Ges Aewkó
Av‡qi Dci 10% nv‡i Ki cÖ‡`q n‡e;
(`) KwZcq †ÿÎ e¨ZxZ e¨w³-Ki`vZv KZ©„K ÷K G·‡P‡Ä
ZvwjKvfy³ †Kv¤cvbxi †kqvi weµq n‡Z AwR©Z g~jabx gybvdv;
(a) n¯ÍwkíRvZ `ªe¨vw` ißvbx †_‡K D™¢yZ Avq;
(b) wR‡iv Kzcb eÛ †_‡K D™¢yZ Avq;
(c) I‡qR Avb©vm© †W‡fjc‡g›U eÛ, BDGm Wjvi wcÖwgqvg eÛ,
BDGm Wjvi Bb‡f÷‡g›U eÛ, cvDÛ ÷vwj©s wcÖwgqvg eÛ,
cvDÛ ÷vwj©©s Bb‡f÷‡g›U eÛ, BD‡iv wcÖwgqvg eÛ I BD‡iv
Bb‡f÷‡g›U eÛ n‡Z cÖvß my` Avq;
(d) ‡cbkbvi mÂqcÎ †_‡K cÖvß my`, †hLv‡b eQ‡i me©‡gvU
wewb‡qv‡Mi cwigvY 5,00,000/- UvKvi AwaK bq|
Kigy³ Avqmg~n Ki`vZvi †gvU Av‡qi AšÍf©y³ n‡e bv| GwU wiUv‡b©
Kigy³ Av‡qi Kjv‡g cÖ`k©b Ki‡Z n‡e|
†gvU Avq wbiƒcY I Ki cwiMYbv
wewfbœ †ckvi Ki`vZv‡`i †gvU Avq I cÖ‡`q AvqK‡ii cwigvY wKfv‡e cwiMYbv
Ki‡Z n‡e Zv K‡qKwU D`vni‡Yi gva¨‡g wb‡gœ Dc¯’vcb Kiv n‡jvt
1| miKvwi Kg©KZ©v/Kg©Pvixi Avq Ges Ki cwiMYbv
(K) ïay †eZb Lv‡Zi Avq i‡q‡Q t
Rbve ingvb GKRb miKvwi Kg©KZ©v| 30 Ryb, 2015 Zvwi‡L mgvß
A_© erm‡i wZwb wb‡gœv³ nv‡i †eZb fvZvw` †c‡q‡Qb|

37
gvwmK g~j †eZb 22,000/-
Drme †evbvm 2wU (22,000/-  2) 44,000/-
wPwKrmv fvZv 700/-
wZwb miKvwi evmvq _v‡Kb Ges GRb¨ cÖwZgv‡m g~j †eZb n‡Z
7.50% nv‡i KZ©b Kiv nq| fwel¨ Znwe‡j wZwb cÖwZ gv‡m
3,200/- UvKv Rgv iv‡Lb| wnmve i¶Y Awdm n‡Z cÖvß cÖZ¨qbcÎ
n‡Z †`Lv hvq †h, 30/06/2015 Zvwi‡L fwel¨ Znwe‡j AwR©Z my‡`i
cwigvY wQj 29,500/- UvKv| Kj¨vY Znwe‡j I †Mvôx exgv Znwe‡j
Pvu`v cÖ`vb eve` cÖwZ gv‡m †eZb n‡Z KZ©b wQj h_vµ‡g 50/- I
40/- UvKv|
2015-2016 KieQ‡i Rbve ingvb Gi †gvU Avq Ges Ki`vq KZ
n‡e Zv wb‡gœ cwiMYbv Kiv n‡jvt
†eZb Lv‡Z Avq t
g~j †eZb (22,000/-  12 gvm) = 2,64,000/-
Drme †evbvm (22,000/-  2) = 44,000/-
†gvU Avq = 3,08,000/-
Ki `vq cwiMYbvt
Aewkó 58,000 UvKv ch©šÍ 10% nv‡i 5,800/-
†gvU Ki `vq = 5,800/-
wewb‡qvM RwbZ AvqKi †iqvZ cwiMYbv
wewb‡qv‡Mi cwigvY
1| fwel¨ Znwe‡j Puv`v (3,200  12) = 38,400/-
2| Kj¨vY Znwe‡j Puv`v (50  12) = 600/-
3| †Mvôx exgv Znwe‡j Puv`v (40  12) = 480/-
†gvU wewb‡qvM = 39,480/-
wewb‡qv‡Mi Aby‡gv`b †hvM¨ m‡e©v”P mxgv †gvU Av‡qi 30%
(3,08,000/- 30%) = 92,400/-
cÖK…Z wewb‡qvM 39,480 UvKv Aby‡gv`b‡hvM¨
mxgvi Kg weavq cÖK…Z wewb‡qv‡Mi Dci 15%

38
nv‡i Ki †iqvZ cÖ‡hvR¨ n‡e (39,480  15%) = 5,922/-
MvwYwZKfv‡e cÖ‡`q Ki = (-) 122/-
MvwYwZKfv‡e cÖ‡`q Ki FYvZ¡K n‡jI Ki`vZvi Kigy³ mxgvi
AwZwi³ Avq _vKvq G‡¶‡Î Ki`vZvi Ae¯’vb XvKv I PÆMÖvg wmwU
K‡c©v‡ikb GjvKvq n‡j b~¨bZg 5,000/-UvKv, Ab¨vb¨ wmwU K‡c©v‡ikb
GjvKvq n‡j b~¨bZg 4,000/-UvKv Ges wmwU K‡c©v‡ikb e¨ZxZ Ab¨vb¨
GjvKvq n‡j 3,000/-UvKv AvqKi cÖ`vb Ki‡Z n‡e|
GKB Avq hw` †Kvb cÖwZeÜx A_ev hy×vnZ gyw³‡hv×v Kg©KZ©v ev
Kg©Pvixi _v‡K, Z‡e Zvi ‡¶‡Î Kigy³ Av‡qi mxgv h_vµ‡g
3,75,000/- UvKv Ges 4,25,000/- UvKv nIqvq Zv‡K †Kvb Ki
cÖ`vb Ki‡Z n‡e bv|
(L) †eZbmn Ab¨ Lv‡Zi Avq i‡q‡Q t
GKRb miKvwi Kg©KZ©v/Kg©Pvixi †eZb LvZ QvovI e¨vsK my`, M„n
m¤cwË, jf¨vsk, mÂq c‡Îi my`, BZ¨vw` Lv‡Z Avq _vK‡Z cv‡i|
aiv hvK, 2015-2016 KieQ‡i Rbve Kwig bx‡P D‡jøwLZ †eZb I
fvZv †c‡q‡Qbt
(K) gvwmK g~j †eZb = 25,000/- UvKv
(L) 2wU Drme †evbvm (25,000  2) = 50,000/- UvKv
(M) wPwKrmv fvZv = 700/- UvKv
(N) wkÿv mnvqK fvZv = 300/- UvKv
(O) evox fvov fvZv = 12,500/- UvKv
e¨w³MZ eënv‡ii Rb¨ wZwb Awdm n‡Z GKwU Mvox eivÏ †c‡q‡Qb|
Mvox eënv‡ii Rb¨ cÖwZ gv‡mi †eZb n‡Z 600/- UvKv K‡i KZ©b Kiv
nq|
GQvov Rbve Kwig Gi M„n m¤cwË Lv‡Z 50,000/- UvKv, K…wl Lv‡Z
10,000/- UvKv, AvBwmwe BDwbU mvwU©wd‡KU n‡Z jf¨vsk cÖvwß
1,35,000/- UvKv Ges e¨vsK my` Lv‡Z 10,000/- UvKv Avq i‡q‡Q|
jf¨vsk I e¨vsK my‡ì Dci 10% nv‡i Dr‡m AvqKi KZ©b Kiv
n‡q‡Q|
Rbve Kwi‡gi †gvU Avq I Ki`vq cwiMYbv wb‡gœ D‡jøL Kiv n‡jvt

39
(K) †eZb Lv‡Z Avq t
g~j †eZb = (25,000  12) = 3,00,000/-
Drme fvZv = (25,000  2)= 50,000/-
(L) M„n m¤cwË Avqt 50,000/-
(M) K…wl Avq t 10,000/-
(N) Ab¨vb¨ m~‡Îi Avqt
(A) jf¨vsk t
AvBwmwe I wgDP¨yqvj dvÛ n‡Z
jf¨vsk cÖvwß 1,35,000/- UvKv hvi
g‡a¨ 25,000/- UvKv ch©šÍ Ki gy³|
25,000/- UvKvi AwZwi³ AsK
Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e| ZvB
jf¨vsk Avq (1,35,000-25,000) = 1,10,000/-
(Av) e¨vsK my` = 10,000/-
Ab¨vb¨ m~‡Îi Avq = 1,20,000/-
†gvU Avq = 5,30,000/-
Rbve Kwi‡gi wbiƒwcZ †gvU Avq 5,30,000/- UvKvi wecix‡Z cÖ‡`q
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi Dci - k~b¨ k~b¨
Aewkó 2,80,000/- UvKv Av‡qi Dci- 10% 28,000/-
†gvU = 28,000/-
Rbve Kwig cÖwZ gv‡m cÖwf‡W›U dv‡Û 2,000/- UvKv, Kj¨vY Znwej I
†Mvôx exgv eve` gvwmK h_vµ‡g 50/- UvKv Ges 40/- UvKv Pvu`v w`‡q
Ges Rxeb exgvi wcÖwgqvg eve` evrmwiK 3,000/- UvKv w`‡q‡Qb| GB
wewb‡qvM I Puv`vi Rb¨ wZwb 15% nv‡i Ki †iqvZ cÖvß n‡eb hvi
cwiMYbv bx‡P †`Lv‡bv n‡jvt
(K) cÖwf‡W›U dv‡Û Puv`v (2,000  12 gvm) = 24,000/- UvKv
(L) Kj¨vY Znwej I †Mvôx exgv Znwe‡j Pvu`v
(50 + 40) UvKv  12 gvm = 1,080/- UvKv
(M) mÂq c‡Î wewb‡qvM = 40,000/- UvKv

40
(N) Rxeb exgvi wcÖwgqvg cÖ`vb = 3,000/- UvKv
†gvU = 68,080/- UvKv
68,080/- UvKvi g‡a¨ †hwU Kg †mwU Ki †iqv‡Zi Rb¨ Aby‡gv`b‡hvM¨
wewb‡qv‡Mi m‡e©v”P mxgv wn‡m‡e we‡ePbv Kiv n‡e|
Rbve Kwi‡gi †¶‡Î †gvU Avq 5,30,000/- Gi 30% `uvovq
1,59,000/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki
†iqv‡Zi Rb¨ wewb‡qv‡Mi m‡e©v”P Aby‡gv`b‡hvM¨ mxgv wnmv‡e we‡ewPZ
n‡e| Rbve Kwi‡gi cÖK…Z wewb‡qv‡Mi cwigvY 68,080/- UvKv| GB
wewb‡qvM Aby‡gv`b‡hvM¨ mxgvi g‡a¨ nIqvi Kvi‡Y GB As‡Ki Dci
mivmwi 15% Ki †iqvZ n‡e| Rbve Kwi‡gi Ki †iqvZ Ges bxU cÖ‡`q
K‡ii cwigvY wbgœiƒ‡c cwiMYbv Ki‡Z n‡e-
†gvU Av‡ivc‡hvM¨ Ki = 28,000/- UvKv
ev`t Ki †iqvZ (68,080 UvKvi 15%) = 10,212/- UvKv
cÖ‡`q Ki = 17,788/- UvKv
ev`t Dr‡m KwZ©Z Ki
(K) e¨vsK my` 10,000/- Gi 10% = 1,000/-
(L) jf¨vsk 1,35,000/- Gi 10% = 13,500/-
14,500/- UvKv
bxU cÖ‡`q Ki = 3,288/- UvKv
A_©vr Ki`vZv‡K Aewkó cÖ‡`q Ki 3,288/- UvKv wiUvb© `vwL‡ji c~‡e©
2| †emiKvwi cÖwZôv‡b Kg©iZ Kg©KZ©vi Avq Ges Ki cwiMYbvt
†emiKvwi cÖwZôv‡b Kg©iZ Rbve †nv‡mb 2015-2016 Ki eQ‡i wbgœiƒc
†eZb I fvZv †c‡q‡Qbt
(K) gvwmK g~j †eZb = 19,300/- UvKv
(L) 2wU Drme †evbvm (19,300  2) = 38,600/- UvKv
(M) wPwKrmv fvZv = 2,000/- UvKv
(N) Avc¨vqb fvZv = 300/- UvKv
(O) evox fvov fvZv = 7,720/- UvKv
(P) ¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©vi Puv`v = 24,000/- UvKv

41
e¨w³MZ eënv‡ii Rb¨ wZwb Awdm n‡Z GKwU Mvox eivÏ †c‡q‡Qb| GQvov
Rbve †nv‡mb M„n m¤cwË Lv‡Z 50,000/- UvKv, K…wl Lv‡Z 10,000/-
UvKv, AvBwmwe BDwbU mvwU©wd‡KU n‡Z jf¨vsk cÖvwß 1,35,000/- UvKv
Ges e¨vsK my` Lv‡Z 10,000/- UvKv Avq i‡q‡Q| jf¨vsk I e¨vsK my‡ì
Dci 10% nv‡i Dr‡m AvqKi KZ©b Kiv n‡q‡Q| 30/06/2014 Zvwi‡L
Zuvi bxU m¤c‡ì cwigvY 2,30,00,000/- UvKv|
Rbve †nv‡m‡bi †gvU Avq wbgœiƒcfv‡e wbiƒcY Ki‡Z n‡et
(K) †eZb Lv‡Z Avq t
g~j †eZb = (19,300  12) = 2,31,600/-
Drme †evbvm = (19,300  2) = 38,600/-
wPwKrmv fvZv = (2,000  12) = 24,000/-
ev` g~j †eZ‡bi 10%
A_ev evwl©K 1,20,000/-
†hwU Kg (2,31,600 10%) = 23,160/-
840/-
Avc¨vqb fvZv= (300  12) = 3,600/-
evox fvov fvZv = (7,720 12)= 92,640/-
ev` Kigy³ fvZvt
evwl©K 3,00,000/- ev g~j †eZ‡bi 50%
(2,31,600  50%=) 1,15,800/- G
`ywUi g‡a¨ †hwU Kg 1,15,800/-
cÖvß evox fvov fvZv Kigy³ mxgvi
AwZwi³ bv nIqvq GLv‡Z
‡Kvb Avq wbiƒwcZ n‡e bv| k~b¨
hvZvqvZ myweav (g~j †eZ‡bi 5% wn‡m‡e
11,580/-A_ev 60,000/- Gi g‡a¨ †hwU †ewk) = 60,000/-
¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©vi Puv`v 24,000/-
†eZb Lv‡Z Avq = 3,58,640/-
(L) M„n-m¤cwË Avqt 50,000/-
(M) K…wl Avq t 10,000/-

42
(N) Ab¨vb¨ m~‡Îi Avqt
(A) jf¨vsk t
AvBwmwe I wgDP¨yqvj dvÛ n‡Z
jf¨vsk cÖvwß 1,35,000/- UvKv hvi
g‡a¨ 25,000/- UvKv ch©šÍ Ki gy³|
25,000/- UvKvi AwZwi³ AsK
Ki‡hvM¨ Avq wn‡m‡e MY¨ n‡e| ZvB
jf¨vsk Avq (1,35,000-25,000)= 1,10,000/-
(Av) e¨vsK my` = 10,000/-
Ab¨vb¨ m~‡Îi Avq = 1,20,000/-
†gvU Avq = 5,38,640/-
Rbve ‡nv‡mb wbiƒwcZ †gvU Avq 5,38,640/- UvKvi wecix‡Z avh©¨K…Z
cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi Dci - k~b¨ k~b¨
Aewkó 2,88,640/- UvKv ch©šÍ †gvU Av‡qi Dci 10% 28,864/-
†gvU = 28,864/-
Rbve †nv‡mb cÖwZ gv‡m ¯^xK…Z fwel¨ Znwe‡j 2,000/- UvKv Rgv K‡i
Ges Rxeb exgvi wcÖwgqvg eve` evrmwiK 3,000/- UvKv w`‡q‡Qb| GB
wewb‡qvM I fwel¨ Znwe‡j Rgvi Rb¨ wZwb 15% nv‡i Ki †iqvZ cÖvß
n‡eb hvi cwiMYbv bx‡P †`Lv‡bv n‡jvt
(K) fwel¨ Znwe‡j Puv`v (2,000  12 gvm)  2 = 48,000/- UvKv
(L) mÂq c‡Î wewb‡qvM = 40,000/- UvKv
(M) Rxeb exgvi wcÖwgqvg cÖ`vb = 3,000/- UvKv
†gvU = 91,000/- UvKv
91,000/- UvKvi g‡a¨ †hwU Kg †mwU Ki †iqv‡Zi Rb¨ Aby‡gv`b‡hvM¨
wewb‡qv‡Mi m‡e©v”P mxgv wnmv‡e we‡ePbv Kiv n‡e|
¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©vi Puv`v e¨ZxZ Rbve ‡nv‡m‡bi †gvU
Avq (5,38,640/- - 24,000/-)= 5,14,640/- Gi 30% `uvovq

43
1,54,392/- UvKv hv 1,50,00,000/- UvKvi Kg weavq Zv Ki †iqv‡Zi
Rb¨ wewb‡qv‡Mi m‡e©v”P Aby‡gv`b‡hvM¨ mxgv wnmv‡e we‡ewPZ n‡e| Rbve
‡nv‡m‡bi cÖK…Z wewb‡qv‡Mi cwigvY 91,000/- UvKv| GB wewb‡qvM
Aby‡gv`b‡hvM¨ mxgvi g‡a¨ nIqvi Kvi‡Y GB As‡Ki Dci mivmwi 15%
Ki †iqvZ cÖ‡hvR¨ n‡e| Rbve ‡nv‡m‡bi Ki †iqvZ Ges bxU cÖ‡`q K‡ii
cwigvY wbgœiƒ‡c cwiMYbv Ki‡Z n‡e-
†gvU Av‡ivc‡hvM¨ Ki = 28,864/-UvKv
ev`t Ki †iqvZ (91,000 UvKvi 15%) = 13,650/- UvKv
cÖ‡`q Ki = 15,214/- UvKv
Ki`vZvi bxU m¤c‡`i cwigvY
2,30,00,000/- hv 2 †KvwU 25 jÿ
UvKvi AwaK nIqvq cÖ‡`q AvqK‡ii
10% nv‡i mviPvR© cÖ‡hvR¨ n‡e|
mviPv‡R©i cwigvY `vovq (15,214/-
UvKvi 10%) 1,521/- UvKv| Z‡e
b~¨bZg mviPv‡R©i cwigvY 3,000/-
UvKv| d‡j †gvU cÖ‡`q Ki n‡e
(15,214/- + 3,000/-) = 18,214/-UvKv
ev`t Dr‡m KwZ©Z Ki
(K) e¨vsK my` 10,000/- Gi 10% = 1,000/-
(L) jf¨vsk 1,35,000/- Gi 10% = 13,500/-
14,500/- UvKv
bxU cÖ‡`q Ki = 3,714/- UvKv
3| GKRb GbwRI Kg©KZ©vi Avq Ges Ki cwiMYbv
wgR& mv‡jnv Rvgvb nK GKwU NGO †Z Kg©iZ i‡q‡Qb| wZwb 2014-
2015 A_© eQ‡i wbgœiƒc †eZb fvZv †c‡q‡Qb t
gvwmK g~j †eZb = 30,000/- UvKv
gvwmK evox fvov fvZv = 18,000/- UvKv
gvwmK wPwKrmv fvZv = 1,000/- UvKv
gvwmK hvZvqvZ fvZv = 3,000/- UvKv

44
wZwb cÖwf‡W›U dv‡Û cÖwZ gv‡m 2,000/- UvKv Rgv †`b| Zuvi wb‡qvMKZ©vI
G dv‡Û mgcwigvY A_© Rgv †`b| cÖwf‡W›U dvÛwU Aby‡gvw`Z bq| Zuvi
bxU m¤c‡ì cwigvY 1,90,00,000/- UvKv|
2015-2016 Ki eQ‡i wgR& mv‡jnv Rvgvb n‡Ki †gvU Avq I Ki`vq bx‡P
eY©bv Kiv n‡jvt
†eZb Lv‡Z Avqt
g~j †eZb (30,000/-  12) = 3,60,000/-
evox fvov fvZv (18,000/-  12) = 2,16,000/-
ev` Ki Ae¨vnwZ cÖvß t
g~j †eZ‡bi 50% = 1,80,000/- A_ev 3,00,000/- Gi
g‡a¨ †hwU Kg = 1,80,000/-
Ki‡hvM¨ evoxfvov fvZv = 36,000/-
wPwKrmv fvZv (1,000  12) = 12,000/-
ev` g~j †eZ‡bi 10%
A_ev evwl©K 1,20,000/-
†hwU Kg = 36,000/-
k~b¨
hvZvqvZ fvZv (3,000/-  12) = 36,000/-
ev`t 30,000/- 6,000/-
†eZb Lv‡Z Avq = 4,02,000/-
†gvU Avq = 4,02,000/-
Ki`vq cwiMYbv
cÖ_g 3,00,000/- UvKv ch©šÍ k~b¨
Aewkó 1,02,000/- UvKv ch©šÍ 10% nv‡i 10,200/-
cÖ‡`q Ki = 10,200/-
Ki`vZvi cÖwf‡W›U dvÛwU Aby‡gvw`Z bv nIqvq dv‡Û Ki`vZv I
wb‡qvMKZ©vi cÖ`vbK…Z Puv`vi Rb¨ †Kvb AvqKi †iqvZ cÖ‡hvR¨ n‡e bv|
Ki`vZvi bxU m¤c‡ì cwigvY 1,90,00,000/- UvKv hv mviPvR© Av‡iv‡ci
j‡¶¨ bxU m¤c‡ì m‡e©v”P mxgv 2 †KvwU 25 jÿ UvKvi Kg nIqvq cÖ‡`q
K‡ii Dci †Kvb mviPvR© Av‡ivwcZ n‡e bv|

45
4| GKRb wk¶‡Ki Avq Ges Ki cwiMYbvt
Rbve Avãyj ReŸvi †emiKvwi Bs‡iRx gva¨‡gi GKwU we`¨vj‡q wk¶KZv
K‡ib| 30 Ryb, 2015 ZvwiL ch©šÍ mg‡q weMZ 12 gv‡m Zvi Avq wQj
wbgœiƒct
†eZb LvZt
gvwmK g~j †eZb 30,000/- UvKv
evox fvov fvZv 12,750/- UvKv
wPwKrmv fvZv 1,000/- UvKv
Drme †evbvm- `yÕwU g~j †eZ‡bi mgvb|
GQvov, wZwb cÖwZ gv‡m Aby‡gvw`Z cÖwf‡W›U dv‡Û Puv`v cÖ`vb K‡ib
3,000/- UvKv| wb‡qvMKvix KZ©„c¶I mgcwigvY AsK D³ Znwe‡j Rbve
Avãyj ReŸv‡ii c‡¶ Puv`v w`‡q _v‡Kb|
Rbve Avãyj ReŸvi cÖvB‡fU wUDkbx †_‡KI DcvR©b K‡i _v‡Kb| wZwb
gv‡m †gvU 06 (Qq) e¨v‡P QvÎ covb| cÖwZ e¨v‡P QvÎ msL¨v 06 (Qq) Rb|
cÖwZ QvÎ †_‡K wZwb m¤§vbx MÖnY K‡ib gvwmK 4,000/- UvKv| wZwb wb‡Ri
evmv‡ZB QvÎ covb| 30 Ryb, 2015 Zvwi‡L Ki`vZvi bxU m¤c‡`i
cwigvY wQj 2,30,00,000/- UvKv|
2015-2016 KieQ‡i Ki`vZvi †gvU Avq I cÖ‡`q K‡ii cwigvY wb¤œiƒc t
†eZb LvZt
gvwmK g~j †eZb (30,000 12) 3,60,000/-
evox fvov fvZv (12,750  12) 1,53,000/-
ev`t Kigy³ (g~j †eZ‡bi 50%) 1,80,000/- k~b¨
wPwKrmv fvZv (1,00012) 12,000/-
ev`t g~j †eZ‡bi 10%
A_ev evwl©K 1,20,000/-, †hwU Kg 36,000/- k~b¨
Drme †evbvm (30,0002) 60,000/-
Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©vi
Puv`v (3,000 12) 36,000/-
‡eZb Lv‡Z Avq = 4,56,000/-
Ab¨vb¨ Drm Lv‡Z Avqt

46
wUDkbx †_‡K cÖvß Avq (6 e¨vP  6
Rb  4000  12 gvm) 17,28,000/-
†gvU Avq = 21,84,000/-
Ki`vq cwiMYbv
(K) cÖ_g 2,50,000/- UvKv ch©šÍ †gvU Av‡qi Dci - k~b¨
(L) cieZx© 4,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 10% 40,000/-
(M) cieZx© 5,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 15% 75,000/-
(N) cieZx© 6,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci 20% 1,20,000/-
(O) Aewkó 4,34,000/- UvKv †gvU Av‡qi Dci ---- 25% 1,08,500/-
cÖ‡`q Ki = 3,43,500/-
Ki †iqvZt
cÖwf‡W›U dvÛwU Aby‡gvw`Z nIqvq Ki`vZv I wb‡qvMKZ©vi Puv`vi Dci
Ki`vZv AvqKi †iqvZ cv‡eb| G‡¶‡Î evwl©K †gvU Puv`v (6,00012) =
72,000/- UvKvi Dci 15% A_©vr 10,800/- UvKv Ki †iqvZ wnmv‡e
cÖ‡`q Ki n‡Z ev` hv‡e| d‡j bxU cÖ‡`q K‡ii cwigvY n‡e (3,43,500-
10,800) = 3,32,700/- UvKv|
Ki`vZvi bxU m¤c‡`i cwigvY 2 †KvwU 30 j¶ UvKv hv mviPvR© Av‡iv‡ci
j‡¶¨ bxU m¤c‡`i m‡e©v”P mxgv 2 †KvwU 25 jÿ UvKvi AwaK nIqvq bxU
cÖ‡`q Ki 3,32,700/- UvKvi Dci 10% nv‡i mviPvR© eve` (3,32,700
 10%) = 33,270/- UvKv AwZwi³ Ki cÖ‡`q n‡e| d‡j Ki`vZv‡K †gvU
AvqKi cÖ`vb Ki‡Z n‡e (3,32,700/- + 33,270/-) = 3,65,970/-
UvKv|
5| GKRb wkíxi Avq Ges Ki cwiMYbvt
wgR& †mwjbv LvZzb GKRb KÉwkíx| Zuvi wbR¯^ GKwU Mv‡bi `j i‡q‡Q|
wewfbœ Abyôv‡b wZwb Zuvi `j wb‡q Mvb cwi‡ek‡bi gva¨‡g Avq K‡i
_v‡Kb| 2014-2015 A_© eQ‡i Zuvi Avq I e¨‡qi cwimsL¨vb wQj G
iKgt
wewfbœ Abyôv‡b msMxZ cwi‡ek‡bi gva¨‡g cÖvwß wQj- 10,00,000/-

47
Zuvi wbR¯^ `‡j 3Rb mnwkíx, 3 Rb hš¿wkíx, 2 Rb ZejPx i‡q‡Q|
Zv‡ì‡K ‡eZb eve` cÖ`vb Kiv n‡qwQjt
†eZb LvZt
3 Rb mnwkíx---- 3  6000  12 gvm 2,16,000/-
3 Rb hš¿wkíx--- 3  5000  12 gvm 1,80,000/-
2 Rb ZejPx---- 2  3000  12 gvm 72,000/-
wkíx‡ì †Wªm I hvZvqvZ eve` LiP wQj h_vµ‡g 15,000/- UvKv I 2,000/-
UvKv|
2015-2016 KieQ‡i wgR& †mwjbv LvZzb Gi †gvU Avq I cÖ‡`q AvqKi
n‡e wbgœiƒct
msMxZ cwi‡ekb n‡Z MÖm cÖvwß- 10,00,000/-
ev` e¨qmg~nt
1| †eZb eve`
mnwkíx -------- 2,16,000/-
hš¿wkíx -------- 1,80,000/-
ZejPx --------- 72,000/-
4,68,000/-
2| †Wªm I hvZvqvZ -- 17,000/-
4,85,000/-
†gvU Avq = 5,15,000/-
Ki`vq cwiMYbv
(K) cÖ_g 3,00,000/- UvKv ch©šÍ †gvU Av‡qi Dci -- k~b¨
(L) cieZx© 2,15,000/- UvKv ch©šÍ †gvU Av‡qi
Dci --
10% 21,500/-
†gvU cÖ‡`q Ki = 21,500/-
6| GKRb wPwKrm‡Ki Avq Ges Ki cwiMYbvt
Rbve Avãyj Kv‡ì GKwU †emiKvwi nvmcvZv‡j †gwWwmb wefv‡Mi cÖavb
wn‡m‡e wb‡qvwRZ| wZwb 30/06/2015 Zvwi‡L mgvß eQ‡i bx‡P †`qv †eZb
fvZv †c‡q‡Qbt

48
†eZb LvZt
gvwmK g~j †eZb 25,600/- UvKv
evox fvov fvZv 12,020/- UvKv
wPwKrmv fvZv 500/- UvKv
Drme fvZv `yÕwU g~j †eZ‡bi mgcwigvY 51,200/- UvKv
wZwb ¯^xK…Z fwel¨ Znwe‡j Pvu`v cÖ`vb K‡ib gvwmK 5,000/- UvKv|
wb‡qvMKZ©vI mgcwigvb Puv`v cÖ`vb K‡ib| ¯^xK…Z fwel¨ Znwe‡ji Rgv n‡Z
eQ‡i my` AwR©Z n‡q‡Q 20,000/- UvKv| wZwb GKwU Zdwmwj e¨vs‡Ki
wW‡cvwRU †cbkb ¯‹x‡g (wWwcGm) gvwmK 6,000/- UvKv wn‡m‡e Rgv cÖ`vb
K‡i‡Qb| wZwb ÷K G·‡P‡Ä ZvwjKvfz³ †Kv¤cvbxi †kqvi µ‡q
10,00,000/- UvKv wewb‡qvM K‡i‡Qb| GQvov wZwb 5,00,000/- UvKvi
mÂqcÎ µq K‡i‡Qb|
Ki`vZv cÖvB‡fU cÖvKwUm K‡i _v‡Kb| wZwb cÖwZw`b M‡o 10 Rb bZyb
†ivMx I 30 Rb cyivZb †ivMx †`‡Lb| bZzb †ivMxi wd 500/- UvKv I
cyivZb †ivMxi wd 300/- UvKv| Ki`vZv †ckvLv‡Zi Rb¨ †Kvb LvZvcÎ
msi¶Y K‡ib bv|
2015-2016 KieQ‡i Rbve Avãyj Kv‡`i Gi †gvU Avq I AvqKi
cwiMYbv bx‡P †`Lv‡bv njt
†eZb LvZt
evwl©K g~j †eZb
(25,600/-  12)
3,07,200/-
Drme fvZv (25,600/-2) 51,200/-
evox fvov fvZv
(12,020/-  12)
144,240/-
ev` Kigy³ g~j †eZ‡bi
50%
153,600/- Ôk~b¨Õ
wPwKrmv fvZv (500  12) 6,000/-
ev` g~j †eZ‡bi 10% A_ev
evwl©K 1,20,000/-, †hwU
Kg
6,000/- Ôk~b¨Õ
¯^xK…Z fwel¨ Znwe‡j

49
wb‡qvMKZ©vi Puv`v (5000 
12 gvm)
60,000/-
¯^xK…Z fwel¨ Znwe‡ji
AwR©Z m~`
20,000/-
ev` Kigy³ (g~j †eZ‡bi 1/3
Ask A_ev 14.5%, G `y‡qi g‡a¨
†hwU Kg)
20,000/- Ôk~b¨Õ
†eZb Lv‡Z Avq = 4,18,400/-
†ckv Lv‡Z Avqt
bZyb †ivMx
(10Rb  300w`b 
500UvKv)
15,00,000/-
cyivZb †ivMx
(30Rb  300w`b 
300UvKv)
27,00,000/-
†gvU cÖvwß = 42,00,000/-
ev`t †ckvi mv‡_ mswkøó LiP (wnmve
msiÿY K‡ib bv we‡ePbvq AvbygvwbK 1/3
Ask) 14,00,000/-
†ckv Lv‡Z bxU Avq = 28,00,000/-
†gvU Avq = 32,18,400/-
Ki`vq cwiMYbv
(K) cÖ_g 2,50,000/- UvKv ch©šÍ †gvU
Av‡qi Dci ---
k~b¨
(L) cieZx© 4,00,000/- UvKv ch©šÍ †gvU
Av‡qi Dci --
10% 40,000/-
(M) cieZx© 5,00,000/- UvKv ch©šÍ †gvU
Av‡qi Dci --
15% 75,000/-
(N) cieZx© 6,00,000/- UvKv ch©šÍ †gvU
Av‡qi Dci --
20% 1,20,000/-
(O) Aewkó 14,68,400/- UvKv Av‡qi
Dci ----------
25% 3,67,100/-
cÖ‡`q Ki = 6,02,100/-

50
ev` Ki †iqvZt
wewb‡qvMt
¯^xK…Z fwel¨ Znwe‡j evwl©K Puv`v
(5000  12gvm)  2 1,20,000/-
wWwcGm -G evwl©K Rgv (6,000 
12) = 72,000/-
wKš‘ m‡e©v”P Aby‡gv`b‡hvM¨ mxgv
60,000/- UvKv 60,000/-
mÂqcÎ µq ----------------------- 5,00,000/-
óK G·‡P‡Ä ZvwjKvf‚³ †Kv¤cvbxi
‡kqv‡i wewb‡qvM
10,00,000/-
†gvU cªK…Z wewb‡qvM = 16,80,000/-
wewb‡qv‡Mi m‡e©v”P mxgvt
‡gvU Avq n‡Z ¯^xK…Z fwel¨ Znwe‡j
wb‡qvMKZ©vi Puv`v e¨ZxZ †gvU Avq (
32,18,400/- - 60,000/-) =
31,58,400/-UvKvi 30% 9,47,520/-
A_ev 1,50,00,000/-
A_ev cÖK…Z wewb‡qvM 16,80,000/-
Gi g‡a¨ †hwU Kg
A_¨v©r 9,47,520/- Gi Dci 15% nv‡i Ki †iqvZ
cÖ‡hvR¨ n‡e 1,42,128/-
bxU cÖ‡`q Ki = 4,59,972/-
7| GKRb e¨emvqxi Avq Ges Ki cwiMYbvt
Rbve iwk`, eqm 66 eQi, GKwU wWcvU©‡g›Uvj †÷v‡ii gvwjK|
30/06/2015 Zvwi‡L mgvß eQ‡ii wnmve weeiYx‡Z wZwb GB Z_¨ cÖ`vb
K‡ibt
weµq 1,20,00,000/- UvKv
MÖm gybvdv 18,00,000/- UvKv
jvf-¶wZ wnmv‡ei wewfbœ Lv‡Z
LiP `vex 10,00,000/- UvKv
bxU gybvdv = 8,00,000/- UvKv

51
G eQ‡i wZwb 30,000/- UvKv AwMÖg AvqKi cwi‡kva K‡i‡Qb Ges
1,20,000/- UvKvi mÂqcÎ µq K‡i‡Qb|
2015-2016 Ki eQ‡i Ki`vZvi 8,00,000/- UvKv †gvU Av‡qi Dci
cÖ‡`q K‡ii cwigvY wbgœiƒ‡c cwiMYbv Ki n‡jvt
Ki`vq cwiMYbv (65 eQ‡ii D‡aŸ©i cyiyl
Ki`vZv‡`i Kigy³ Av‡qi mxgv
3,00,000/-)
(K) cÖ_g 3,00,000/- UvKv ch©šÍ †gvU
Av‡qi Dci ---
k~b¨
(L) cieZx© 4,00,000/- UvKv ch©šÍ †gvU
Av‡qi Dci -
10% 40,000/-
(M) Aewkó 1,00,000/- UvKv ch©šÍ †gvU
Av‡qi Dci -
15% 15,000/-
cÖ‡`q Ki = 55,000/-
ev` Ki †iqvZt
wewb‡qvMt
mÂqcÎ µq 1,20,000/-
wewb‡qv‡Mi m‡e©v”P mxgvt
†gvU Av‡qi 30%
2,40,000/-
A_ev 1,50,00,000/-
A_ev cÖK…Z wewb‡qvM
1,20,000/- UvKv Gi g‡a¨
†hwU Kg A_©vr 1,20,000/-
UvKv wewb‡qv‡Mi Dci 15%
nv‡i Ki†iqvZ cÖ‡hvR¨ n‡e -
18,000/-
bxU cÖ‡`q Ki = 37,000/-
ev`t AwMÖg cwi‡kvwaZ Ki = 30,000/-
wiUv‡b©i mv‡_ cwi‡kva‡hvM¨ Ki = 7,000/-

52
cÂg fvMt cwim¤c`, `vq I e¨q weeiYx (statement of assets
and liabilities) Ges RxebhvÎvi gvb m¤úwK©Z Z_¨ weeiYx
cwim¤c`, `vq I e¨q weeiYx (dig AvBwU-10we, AvBwU-10wewewe I
AvBwU-10wewewewe)
AvBwU-10wet †h mKj Ki`vZv cÖPwjZ wiUvb© dig A_©vr AvBwU-11M Gi
gva¨‡g AvqKi wiUvb© `vwLj Ki‡eb Zv‡ì †ÿ‡Î G weeiYxwU cÖ‡hvR¨ n‡e|
AvBwU-10wewewet †h mKj ‡eZbfzK Ki`vZv mnRxK…Z wiUvb© dig A_©vr
AvBwU-11O Gi gva¨‡g AvqKi wiUvb© `vwLj Ki‡eb Zv‡ì †ÿ‡Î G weeiYxwU
cÖ‡hvR¨ n‡e|
AvBwU-10wewewewe t eëmv ev †ckvi †ÿ‡Î 3 jÿ UvKv ch©šÍ Avq wewkó
Ki`vZv‡ì g‡a¨ †h mKj Ki`vZv mnRxK…Z wiUvb© dig A_©vr AvBwU-11P Gi
gva¨‡g AvqKi wiUvb© `vwLj Ki‡eb Zv‡ì †ÿ‡Î G weeiYxwU cÖ‡hvR¨ n‡e|
e¨w³-Ki`vZvi m¤c‡ì cwigvY hv-B †nvK bv †Kb Zuv‡K m¤c` I `v‡qi
weeiYx Ges Rxeb hvÎvi gvb m¤cwK©Z Z_¨ weeiYx c~iY Ki‡Z n‡e| ‡h mKj
Ki`vZv cÖPwjZ wiUvb© di‡gi (AvBwU-11M) gva¨‡g Zuv‡ì AvqKi wiUvb© `vwLj
Ki‡eb †m mKj Ki`vZv AvBwU 10we, †h mKj †eZbfzK Ki`vZv AvBwU-11O
Gi gva¨‡g AvqKi wiUvb© `vwLj Ki‡eb †m mKj Ki`vZv AvBwU-10wewewe Ges
†h mKj ‡ckvRxwe ev eëmvqx Ki`vZv AvBwU- 11P Gi gva¨‡g AvqKi wiUvb©
`wLj Ki‡eb †m mKj Ki`vZv AvBwU-10wewewewe c~i‡Yi gva¨‡g Zuv‡ì m¤ú`
I `v‡qi weeiYx `vwLj Ki‡eb|
Avq eQ‡ii †kl Zvwi‡L (†hgb 2015-2016 Ki eQ‡ii Rb¨ 30/06/2015 Bs
Zvwi‡L) †h m¤c` I `vq i‡q‡Q Ki`vZv‡K Zv m¤c` I `vq weeiYx‡Z †`Lv‡Z
n‡e| Ki`vZv Zuvi wb‡Ri, Zuvi ¯¿x ev ¯^vgx (Zuviv wiUvb© `vwLjKvix bv n‡j) ev
bvevjK mšÍv‡bi hveZxq cwim¤c` I `vq, m¤c` I `vq weeiYx‡Z †`Lv‡eb|
m¤c` I `v‡qi weeiYx‡Z †`Lv‡bv †Kvb m¤c` wKfv‡e AwR©Z n‡q‡Q Zvi
e¨vL¨v _vK‡Z n‡e| A_©vr †Kvb m¤c` †Kbv n‡q _vK‡j µqg~j¨ eve`
cwi‡kvwaZ A‡_©i Drm m¤c‡K© Z_¨ w`‡Z n‡e| Ki`vZv hw` †Kvb m¤c` `vb
wn‡m‡e †c‡q _v‡Kb Zvn‡j `vbKvixi bvg, wVKvbv I B-wUAvBGb D‡jøL Ki‡Z

53
n‡e Ges `v‡bi ¯^c‡¶ cÖgvbw` `vwLj Ki‡Z n‡e| Ki`vZv wb‡RI hw` †Kvb
e¨w³ ev cÖwZôvb‡K `vb K‡ib ev FY w`‡q _v‡Kb, Zvn‡j whwb `vb ev FY MÖnY
K‡i‡Qb Zuvi bvg, wVKvbv Ges wUAvBGb D‡jøL Ki‡Z n‡e|
Ki`vZv hw` †Kvb e¨vsK, cÖwZôvb ev †Kvb e¨w³i KvQ †_‡K FY wb‡q _v‡Kb
Zvn‡j Zv m¤c` I `v‡qi weeiYxi Óev`t `vqmg~nÓ A_ev Bs‡iRx di‡gi
“Less:Liabilities” As‡k †`Lv‡Z n‡e|
m¤ú`, `vq I e¨q weeiYx c~i‡Yi †¶‡Î wbgœwjwLZ welq¸wj cvjb Ki‡Z n‡et
 m¤ú` weµq ev n¯ÍvšÍi ev bó bv nIqv ch©šÍ Zvi µq ev AwR©Z g~‡j¨
cÖ`k©b K‡i †h‡Z n‡e;
 bZzb m¤c` µq Ki‡j Zvi µqg~j¨ cÖ`k©b Ki‡Z n‡e;
 m¤c` AR©b Ki‡j (`vb ev DËivwaKvi m~‡Î) AR©bKvjxb mg‡qi
AvbygvwbK evRvig~j¨ cÖ`k©b Ki‡Z n‡e;
†h †Kvb m¤c` Zv µq ev Ab¨ †h †Kvbfv‡e AwR©Z †nvK bv †Kb Zv m¤c`
weeiYx‡Z †NvlYv Kiv bv n‡j AvqKi AvBb Abyhvqx Zv †MvcbK…Z m¤c`
wn‡m‡e MY¨ n‡e|
m¤c‡ì †gvU cwie„w× A_©vr m¤c‡ì cwie„w× As‡k cÖvß As‡Ki mv‡_
cvwievwiK e¨q †hvM K‡i †h †hvMdj cvIqv hv‡e Zv Ò†gvU m¤ú` cwie„w×Ó
As‡k †`Lv‡Z n‡e| Acic‡ÿ m¤c‡ì cwie„w× FYvZ¡K n‡j Zv †_‡K
cvwievwiK e¨q we‡qvM K‡i †h cv_©K¨ cvIqv hv‡e Zv Ò†gvU m¤ú` cwie„w×Ó
As‡k †`Lv‡Z n‡e|
ÓAwR©Z ZnwejÓ As‡k we‡ePbvaxb Ki eQ‡i wiUv‡Y© cÖ`wk©Z Avq, Ki Ae¨vnwZ
cÖvß I Kigy³ Avq Ges Ab¨ †Kvb cÖvwß _vK‡j †`Lv‡Z n‡e|
Òcv_©K¨Ó ej‡Z Òm¤ú‡ì †gvU cwie„w×Ó Ges ÒAwR©Z Znwej mg~nÓ Gi
†hvMd‡ji cv_©K¨ eySv‡bv n‡q‡Q| mvaviYfv‡e AwR©Z Znwe‡ji †hvMdj Øviv
m¤c‡ì †gvU cwie„w×i msKzjvb n‡Z n‡e| m¤c‡ì cwie„w× AwR©Z Znwe‡ji
PvB‡Z †ekx n‡j Ges Zvi †Kvb m‡šÍvlRbK e¨vL¨v bv _vK‡j m¤c‡ì GB
AwZwi³ AsK Ki`vZvi nv‡Z Ae¨vL¨vwqZ Avq wn‡m‡e Ki‡hvM¨ n‡e|

54
RxebhvÎvi gvb m¤cwK©Z Z_¨ weeiYx ev
dig AvBwU-10wewe c~i‡Yi wbqg
 †h mKj Ki`vZv cÖPwjZ wiUvb© dig A_©vr AvBwU-11M Gi gva¨‡g
AvqKi wiUvb© `vwLj Ki‡eb Zv‡ì †ÿ‡Î G weeiYxwU cÖ‡hvR¨ n‡e|
 †h mKj ‡eZbfzK Ki`vZv Ges ¯^í Avqwewkó †ckvRxex I eëmvqx
Ki`vZv mnRxK…Z wiUvb© dig A_©vr AvBwU-11O I AvBwU-11P Gi
gva¨‡g AvqKi wiUvb© `vwLj Ki‡eb Zv‡ì †ÿ‡G G weeiYxwU cÖ‡hvR¨
n‡e bv|
GB weeiYx‡Z Ki`vZvi bvg, wUAvBGb Ges Avq eQ‡i RxebhvÎvi wewfbœ
wel‡qi LiP D‡jøL Ki‡Z n‡e| wiUv‡b©i G msµvšÍ QKwU c~i‡Yi wbqg bx‡P
eY©bv Kiv n‡jv-
µwgK bs-1t GB N‡i Ki`vZv I Zvi cwiev‡ii wbf©ikxj
m`m¨‡ì fiY †cvlY eve` Li‡Pi AsKwU wjL‡Z
n‡e|
µwgK bs-2t GB N‡i Dr‡m †K‡U †bqv Ki Ges wb‡R Rgv †`qv
ev cwi‡kva Kiv K‡ii cwigvY wjL‡Z n‡e| GKB
mv‡_ Avq eQ‡ii g‡a¨ Ab¨ †Kvb Ki eQ‡ii Ki
cwi‡kva Kiv n‡j Zv D‡jøL Ki‡Z n‡e|
µwgK bs-3t GB N‡i evox fvov eve` Li‡Pi AsK wjL‡Z n‡e|
fvov evox bv n‡j gšÍ‡eï N‡i wb‡Ri evox, wcZvi
evox, wb‡qvM KZ©v cÖ`Ë evox A_ev Ab¨ Kv‡iv n‡j
†m Z_¨ wjL‡Z n‡e| wbR evoxi iÿYv‡eÿY e¨q (
†hgb †cŠiKi, mvwf©m PvR© BZ¨vw`) hw` _v‡K Z‡e
Zv GLv‡b wjL‡Z n‡e|
µwgK bs-4t GB N‡i hvbevnb wel‡q hveZxq e¨q †hgb-R¡vjvbx,
i¶Yv‡e¶Y, WªvBfv‡ii †eZb BZ¨vw` Lv‡Z e¨‡qi
†gvU cwigvY wjL‡Z n‡e|
µwgK bs-5t GB N‡i we`y¨r wej eve` cwi‡kvwaZ As‡Ki cwigvY
wjL‡Z n‡e|

55
µwgK bs-6t GB N‡i AvevwmK cvwbi wej eve` cwi‡kvwaZ
As‡Ki cwigvY wjL‡Z n‡e|
µwgK bs-7t GB N‡i AvevwmK M¨vm wej eve` cwi‡kvwaZ
µwgK bs-8t GB N‡i AvevwmK †Uwj‡dvb wej eve` cwi‡kvwaZ
µwgK bs-9t GB N‡i mšÍvb‡ì †jLvcov eve` †h cwigvY LiP
n‡q‡Q Zv wjL‡Z n‡e|
µwgK bs-10t Ki`vZv wbR e¨‡q we‡`k ågY K‡i _vK‡j we‡`k
ågY eve` hveZxq LiP GB N‡i wjL‡Z n‡e|
µwgK bs-11t wewfbœ Drme †hgb-we‡q, Rb¥w`b BZ¨vw` eve` †Kvb
LiP A_©vr Dc‡ii µwgK 1 n‡Z 10 G ewY©Z e¨‡qi
evB‡i Ab¨ †Kvb n‡q _vK‡j †m LiP, wPwKrmv LiP
Ges KvD‡K A_© `vb (gift) Kiv n‡q _vK‡j †m `v‡bi
AsK G N‡i wjL‡Z n‡e|
RxebhvÎvi gvb m¤cwK©Z Z_¨ weeiYx ev dig AvBwU-10wewe‡Z DwjøwLZ
LiPmg~‡ni †hvMdj wiUvb© di‡gi 15(K) bs µwg‡K D‡jøL Ki‡Z n‡e|
 ‡eZbfzK Ki`vZv‡ì g‡a¨ hviv AvBwU-11O Ges eëmv ev ‡ckvi
Av‡qi †ÿ‡Î hviv AvBwU-11P Gi gva¨‡g AvqKi wiUvb© `vwLj Ki‡eb
Zv‡ì Rb¨ RxebhvÎvi gvb m¤cwK©Z Z_¨ weeiYx ev dig AvBwU-
10wewe `vwLj eva¨Zvg~jK bq|
wUAvBGb dig wKfv‡e c~iY Ki‡Z n‡e
RvZxq ivR¯^ †ev‡W©i AvqKi wefv‡M bZzb Ki`vZv wn‡m‡e wbewÜZ nIqvi Rb¨
Ki`vZv mbv³KiY b¤î (TIN) AbjvB‡b MÖn‡Yi my‡hvM i‡q‡Q| G msµvšÍ
I‡qemvBU www.incometax.gov.bd G ewY©Z wb‡`©kbv AbymiY K‡i
GKRb e¨w³-Ki`vZv RvZxq cwiPq cÎ (NID) mn wKQz cÖ‡qvRbxq Z_¨
mieivn K‡i ‡h †Kvb ¯’vb †_‡K TIN wbeÜb K‡i Giƒc e-TIN mb` Lye Aí

56
mg‡qi g‡a¨ msMÖn Ki‡Z cvi‡eb| G wel‡q cieZx© Aa¨v‡q we¯ÍvwiZ eY©bv Kiv
n‡q‡Q|
AbjvB‡bi gva¨‡g †Kvb Kvi‡Y e-TIN MÖn‡Y mg_© bv n‡j GKRb e¨w³
Ki`vZv g¨vbyqvj c×wZ‡ZI mswkøó AvqKi mv‡K©j ev Ki Z_¨ I †mev †K†›`ªi
mnvqZvq Ki`vZv wn‡m‡e wbewÜZ n‡Z cvi‡eb| GÕ Rb¨ †Kvb e¨w³‡K bZzb
Ki`vZv wn‡m‡e wUAvBGb cÖvwßi Rb¨ cÖ_‡gB `yB cÖ¯’ wUAvBGb dig c~iY K‡i
mswkøó AvqKi mv‡K©j ev †mev †K‡›`ª `vwLj Ki‡Z n‡e| cwiwkó ÔOÕ-†Z bgybv
wUAvBGb dig †`qv n‡q‡Q| Bs‡iRx‡Z Ges eo A¶i (Capital Letter) Øviv
GB digwU c~iY Ki‡Z n‡e| cÖwZwU N‡i GKwU K‡i A¶i wjL‡Z n‡e Ges
cÖwZwU k‡ãi c‡i GKwU Ni duvKv ivL‡Z n‡e| B‡Zvc~‡e© Ab¨ †Kvb AvqKi
mv‡K©j n‡Z wUAvBGb MÖnY K‡ibwb Ges cÖ`Ë Z_¨ mwVK i‡q‡Q GB
cÖwZcv`bmn Av‡e`bKvix†K ¯^v¶i Ki‡Z n‡e|
wUAvBGb di‡gi mv‡_ wbgœwjwLZ `wjjvw` ms‡hvRb Ki‡Z n‡et
 Av‡e`bKvixi cvm‡cvU© mvB‡Ri `yB Kwc Qwe;
 RvZxq cwiPqcÎ/cvm‡cv‡U©i mZ¨vwqZ d‡UvKwc;
 Qwe ev Ab¨vb¨ KvMRcÎ cÖ_g †kªYxi †M‡R‡UW Kg©KZ©v, IqvW© Kwgkbvi
A_ev †h †Kvb wUAvBGbavix Ki`vZv KZ©„K mZ¨vwqZ n‡Z n‡e|
wUAvBGb Av‡e`b di‡gi wØZxq c„ôvq Av‡e`bKvixi ¯^v¶‡ii RvqMvi
bx‡Pi AskUzKz mswkøó AvqKi mv‡K©j c~iY Ki‡e|

57
lô fvMt Ôe-TIN c×wZÕ
Ôe-TIN c×wZÕ Gi gva¨‡g wKfv‡e Registration/Re-
registration c~e©K wUAvBGb MÖnY Ki‡eb
RvZxq ivR¯^ †evW© 1 RyjvB 2013 n‡Z cy‡iv‡bv 10 (`k) wWwR‡Ui wUAvBG‡bi
cwie‡Z© bZyb 12 (evi) wWwR‡Ui wUAvBGb cÖeZ©b K‡i‡Q| be cÖewZ©Z Ôe-
TIN c×wZÕ ‡Z B›Uvi‡b‡Ui gva¨‡g cy‡iv‡bv Ki`vZvMY Re-registration
Ges bZyb Ki`vZvMY Registration Gi gva¨‡g 12 (evi) wWwR‡Ui wUAvBGb
MÖnY Ki‡Z cvi‡eb| Ôe-TIN c×wZÕ †Z wUAvBGb MÖn‡Yi Rb¨ Ki`vZv‡`i
RvZxq ivR¯^ †ev‡W©i wba©vwiZ I‡qemvBU www.incometax.gov.bd eªvDR K‡i
cÖ‡qvRbxq Z_¨ cÖ`vb mv‡c¶ Registration/Re-registration Kvh©µg
m¤úbœ Ki‡Z n‡e|
Ôe-TIN c×wZÕ †Z Registration/Re-registration m¤úbœ Ki‡Z cÖ‡Z¨K
Ki`vZv‡K cÖ_‡g Zvi BDRvi ID •Zix Ki‡Z n‡e| BDRvi ID •Zix Kivi
Rb¨ www.incometax.gov.bd I‡qemvB‡U cÖ‡ek K‡i Register †gby‡Z wK¬K
Ki‡Z n‡e|

58
Register ‡gby‡Z wK¬K Kivi ci bx‡Pi digwU `„k¨gvb n‡e t

60
 User Id: BDRvi †h bv‡g jM Bb Ki‡Z Pvb Zv GLv‡b UvBc Ki‡eb
Ges Zv Aek¨B Kgc‡¶ 8 (AvU) character n‡Z n‡e|
 Password: GLv‡b †Mvcbxq cvmIqvW© UvBc Ki‡Z n‡e Ges Zv
Aek¨B Kgc‡ÿ 4 (Pvi) character n‡Z n‡e|
 Retype Password: cybivq cvmIqvW©wU UvBc Ki‡Z n‡e|
 Security Question: cvmIqvW© fz‡j †M‡j cybivq Zv D×v‡ii Rb¨
cQ‡›ì Security Question wm‡j± Ki‡Z n‡e|
 Security Answer: GLv‡b Security Question Gi mwVK DËi
UvBc Ki‡Z n‡e|
 Country: GLv‡b ‡`‡ki bvg wm‡j± Ki‡Z n‡e (ïaygvÎ we‡`kx‡ì
Rb¨)|
 Mobile Number: GLv‡b Ki`vZvi mPj †gvevBj b¤îwU cÖ`vb
Ki‡Z n‡e| D‡jL¨ GKwU †gvevBj b¤î eënvi K‡i ïaygvÎ GKwU
BDRvi •Zix Kiv hv‡e|
 Email Address: Ki`vZv B”Qv Ki‡j Zvi E-mail Address
cÖ`vb Ki‡Z cvi‡eb|
 Verification Letters: GB ‡U·Ue‡· ‡U·e·wUi Dc‡i cÖ`wk©Z
character ¸‡jv mwVKfv‡e UvBc Ki‡Z n‡e| eyS‡Z mgm¨v n‡j Try
Again evU‡b wK¬K K‡i cybivq cÖ`wk©Z character ¸‡jv UvBc
Ki‡Z n‡e|
digwUi mKj Z_¨ mwVKfv‡e c~iYcye©K Register evU‡b wK¬K Ki‡j

61
¯^qswµqfv‡e Dc‡ii di‡g cÖ`Ë †gvevBj b¤^‡i SMSGi gva¨‡g
GKwU †KvW ‡cÖwiZ n‡e Ges w¯Œ‡b wb‡¤œi wP‡Îi Mobile Activation
digwU cÖ`wk©Z n‡e| Dc‡i cÖ`wk©Z di‡gi e-TIN Activation
Code ‡U·U e‡· SMS Gi gva¨‡g cÖvß GKwU‡fkb †KvWwU UvBc
K‡i Activate evU‡b wK¬K Ki‡j BDRvi •Zixi cÖwµqvwU m¤úbœ n‡e
Ges wUAvBGb Registration/Re-registration Gi Rb¨ wm‡÷‡g
mivmwi jMBb n‡e Ges w¯Œ‡b wb‡¤œi wPÎ cÖ`wk©Z n‡e| Ki`vZv B”Qv
Ki‡j cieZ©x‡Z †h †Kvb mgq User Id Ges Password cÖ`v‡bi
gva¨‡g wm‡÷‡g jMBb Ki‡Z cvi‡eb|
TIN Registration/Re-registration cÖwµqvt
cy‡iv‡bv Ki`vZv A_©vr hv‡ì 10 (`k) wWwR‡Ui wUAvBGb Av‡Q Zv‡ì Re-
registration cÖwµqv m¤úbœ Ki‡Z ev hviv bZzb Ki`vZv Zv‡ì
Registration cÖwµqv m¤úbœ Ki‡Z evg cv‡ki †gby‡Z TIN Application
evUbwU wK¬K Ki‡j Ges w¯‹ª‡b wb‡¤œi digwU cÖ`wk©Z n‡e|

62
Dc‡i cÖ`wk©Z di‡g wb‡¤œi Z_¨ mg~n mwVKfv‡e c~iY Ki‡Z n‡et
 Taxpayer Status/ Ki`vZvi aiY (a) t GLv‡b cÖ`Ë option
n‡Z Individual->Bangladeshi Resident wm‡j± Ki‡Z n‡e|
Z‡e hw` †Kvb Ki`vZv we‡`kx nb Z‡e wZwb Ab¨ Ackb wm‡j± Ki‡Z
cvi‡eb|
(b) t ‡h mKj Ki`vZvi RvZxq cwiwPwZ b¤î Av‡Q Zviv
Individual->Bangladeshi Resident->Major (With NID)
wm‡j± Ki‡eb| Z‡e hw` †Kvb Ki`vZvi RvZxq cwiwPwZ b¤î bv _v‡K
A_ev we‡`kx nb Z‡e wZwb Ab¨ Ackb wm‡j± K‡i wUAvBGb MÖnY Ki‡Z
cvi‡eb|
 Registration Type/ ‡iwR‡÷ªk‡bi aiYt cy‡iv‡bv Ki`vZvMY Re-
registration wm‡j± Ki‡eb Ges bZzb Ki`vZvMY Registration
wm‡j± Ki‡eb |
 Existing (10 digit) TIN / eZ©gvb wUAvBGbt GLv‡b cy‡iv‡bv
Ki`vZvi †¶‡Î 10 wWwR‡Ui wUAvBGb b¤îwU UvBc Ki‡Z n‡e|
G ch©v‡q hw` cy‡iv‡bv Ki`vZv‡ì †¶‡Î wm‡÷g n‡Z Ki`vZvi Awa‡¶Î
Abyhvqx mv‡K©j wbw`©ó Kiv hvq Z‡e cieZ©x‡Z cÖ`wk©Z General

63
Information digwU cÖ`wk©Z n‡e, Ab¨_vq bZzb Ki`vZvi b¨vq Awa‡¶Î
wbe©vP‡bi Z‡_ï Rb¨ wb‡¤œi digwU cÖ`wk©Z n‡e|
Dc‡i cÖ`wk©Z di‡g wb‡¤œi Z_¨ mg~n mwVKfv‡e c~iY Ki‡Z n‡et
 Main Source of income/ Av‡qi cÖavb Drm t GLv‡b Ki`vZvi
Av‡qi cÖavb Drm †hgb PvKzix, ‡ckv, eëmv A_ev Ab¨vb¨ Av‡qi Drm
wm‡j± Ki‡Z n‡e|
 Location of main source of income t GLv‡b ‡h †Rjvq
Ki`vZvi g~j Av‡qi Drm h_vt PvKix, eëmv ev Ab¨vb¨ Avq m¤úwK©Z
Kvh©vejx cwiPvwjZ/DrmvwqZ nq Zv wbe©vPb Ki‡Z n‡e| Ki`vZvi
Av‡qi cÖavb Dr‡mi Kvh©vjq †h ‡Rjvq Aew¯’Z Zv wbe©vPb Ki‡Z n‡e|
‡hgb hw` †Kvb Ki`vZvi Av‡qi cÖavb Drm PvKzix nq Z‡e Zvi Kg©¯’j
†h †Rjvq Aew¯’Z Zv wm‡j± Ki‡Z n‡e Avi hw` Ki`vZvi Av‡qi cÖavb
Drm eëmv nq Z‡e wZwb Zvi eëmv †h †Rjvq Aew¯’Z Zv D‡jL
Ki‡eb|
 Type of Employer/Service Locationt GLv‡b Ki`vZvi
Av‡hi cÖavb Drm Gi Dci wfwË K‡i Ackb cÖ`wk©Z n‡e| hw`
Ki`vZvi Av‡qi cÖavb Drm Service nq Z‡e ZvwjKv n‡Z cÖwZôv‡bi

64
aiY A_ev cÖwZôv‡bi bvg wm‡j± Ki‡Z n‡e| cieZx©‡Z Dc‡ii
wm‡jKkb Gi Dci wbf©i K‡i Ki`vZv‡K cÖwZôv‡bi bvg UvBc Ki‡Z
n‡e| hw` Ki`vZv †ckvRxex (†hgb Wv³vi, BwÄwbqvi, AvBbRxex,
PvU©vW© GKvDb‡U›U, AvBwUwc BZ¨vw`) nb Z‡e wZwb †ckv wm‡j±
Ki‡eb|
 Business (Individual/Firm)t hw` Ki`vZvi Av‡qi cÖavb Drm
eëmv nq (e¨w³ gvwjKvbvaxb) Z‡e eëmvi aiY cÖ`wk©Z ZvwjKv n‡Z
wm‡j± Ki‡Z n‡e| Z‡e hw` eëmvi aiY ZvwjKvq bv _v‡K Z‡e Zvui
G‡¶‡Î Location wm‡j± Ki‡Z n‡e Ges cieZx©‡Z eëmvi wVKvbv
cÖ`Ë ZvwjKv n‡Z wm‡j± Ki‡Z n‡e|
 Otherst hw` Ki`vZvi Av‡qi cÖavb Drm PvKzix, eëmv A_ev †ckv
e¨ZxZ nq Z‡e Zvui eZ©gvb wVKvbv Abyhvqx Location wm‡j± Ki‡Z
n‡e|
Dc‡ii Z_¨ mg~n mwVKfv‡e cyiY K‡i Go to Next evU‡b wK¬K Ki‡j wb‡gœi
digwU cÖ`wk©Z n‡e|

65
 Taxpayer‟s Name/Ki`vZvi bvg: GLv‡b RvZxq cwiPqcÎ Abyhvqx
Bs‡iRx‡Z bvg UvBc Ki‡Z n‡e|
 Gender/wj½: GLv‡b Ki`vZv cyiæl n‡j Male Ges bvix n‡j
Female wm‡j± Ki‡Z n‡e|
 Taxpayer‟s National ID Number/RvZxq cwiwPwZ b¤^it GLv‡b
Ki`vZvi RvZxq cwiwPwZ b¤^i UvBc Ki‡Z n‡e|

66
 Date of Birth (DoB)/Rb¥ZvwiLt RvZxq cwiPqcÎ Abyhvqx Rb¥
ZvwiL emv‡Z n‡e|
 Father‟s Name/wcZvi bvg: GLv‡b wcZvi bvg Bs‡iwR‡Z UvBc
Ki‡Z n‡e|
 Mother‟s Name/gvZvi bvg: GLv‡b Bs‡iRx‡Z gv‡qi bvg UvBc
Ki‡Z n‡e|
 Name of Spouse/¯^vgx ev ¯¿xi bvg: GLv‡b Bs‡iRx‡Z ¯^vgx ev ¯¿xi
bvg UvBc Ki‡Z n‡e|
 Mobile Number/‡gvevBj b¤î: GLv‡b ‡gvevBj b¤î UvBc Ki‡Z
n‡e|
 Facsimile/d¨v·: GLv‡b hw` Ki`vZvi d¨v· b¤î _v‡K Z‡e Zv
UvBc Ki‡Z n‡e|
 Email/B‡gBj: GLv‡b Ki`vZvi B‡gBj wVKvbv hw` _v‡K Z‡e Zv
UvBc Ki‡Z n‡e|
 Current Address: GLv‡b Ki`vZvi eZ©gvb wVKvbv Bs‡iRx‡Z UvBc
Ki‡Z n‡e Ges cÖ`Ë ZvwjKv n‡Z District Ges Thana wm‡j±
Ki‡Z n‡e|
 Permanent Address: GLv‡b Ki`vZvi ¯’vqx wVKvbv Bs‡iRx‡Z
UvBc Ki‡Z n‡e Ges cÖ`Ë ZvwjKv n‡Z District Ges Thana wm‡j±
Ki‡Z n‡e|
 Other Address: GLv‡b Ki`vZvi Ab¨vb¨ wVKvbv (†hgb: Kg©¯’j,
d¨v±ix BZ¨vw`) Bs‡iRx‡Z UvBc Ki‡Z n‡e (hw` _v‡K) Ges cÖ`Ë
ZvwjKv n‡Z District Ges Thana wm‡j± Ki‡Z n‡e|
Dc‡ii Z_¨ mg~n mwVKfv‡e cyiY K‡i Go to Next evU‡b wK¬K Ki‡j wb‡gœi
digwU cÖ`wk©Z n‡e|

67
GLv‡b cÖ`Ë Z_¨mg~n wVK Av‡Q wKbv Zv GKevi hvPvB K‡i hw` †Kvb fyj bv
_v‡K Z‡e cy‡iv‡bv Ki`vZv‡`i ‡¶‡Î I hereby affirm that all
information given above is correct & complete Ges bZzb
Ki`vZv‡`i †¶‡Î I hereby affirm that all information given above
is correct & complete Gi evgcv‡k¦© cÖ`wk©Z †PKe‡· wUK wPý w`‡q
Submit Application evU‡b wK¬K Ki‡Z n‡e| Z‡e fyj _vK‡j Back to
Previous evU‡b wK¬K Ki‡Z n‡e Ges Z_¨ cybivq mwVKfv‡e UvBc K‡i Dc‡i
ewY©Z cÖwµqvwU m¤úbœ K‡i Submit Application evU‡b wK¬K Ki‡Z n‡e|

68
GLv‡b cÖ`Ë Z_¨mg~n wVK mwVK _vK‡j evsjv‡`k wbe©vPb Kwgk‡bi WvUv‡e‡Ri
mv‡_ Z_¨ hvPvB K‡i wUAvBGb b¤^imn wb‡gœi Z_¨ mg~n w¯Œ‡b cÖ`wk©Z n‡e|

69
Gch©v‡q wUAvBGb mvwU©wd‡KU †`Lvi Rb¨ View Certificate evU‡b wK¬K
Ki‡Z n‡e| View Certificate evU‡b wK¬K Ki‡j w¯Œ‡b wUAvBGb mvwU©wd‡KU
cÖ`wk©Z n‡e|
Gch©v‡q wUAvBGb mvwU©wd‡KU wcÖ›U Kivi Rb¨ Print Certificate evU‡b wK¬K
Ki‡Z n‡e| hw` †KD wb‡Ri Kw¤cDUv‡i †mf Ki‡Z Pvq Zvn‡j Save
Certificate evU‡b wK¬K Ki‡j Kw¤úDUv‡i †mf n‡e|

70
hw` †KD B‡gBj Ki‡Z Pvq Zvn‡j Email Certificate evU‡b wK¬K Ki‡j
w¯Œ‡b bZzb GKwU DB‡Ûv cÖ`wk©Z n‡e Ges ‡mLv‡b B‡gBj G‡Wªm wjL‡Z n‡e
Zvici Send evU‡b wK¬K Ki‡j wUAvBGb mvwU©wd‡KU Zvui B‡gB‡j ‡mÛ n‡e|
we¯ÍvwiZ Rvb‡Z eªvDR Kiæbt www.incometax.gov.bd

72
cwiwkó ÔKÕ
AvqKi Aa¨v‡`k, 1984 (1984 Gi 36bs Aa¨v‡`k) Gi
Aaxb AvqKi wiUvb© dig
cÖ‡hvR¨ †¶‡Î wUK () wPý w`b
¯^wba©viYx mve©Rbxb ¯^wba©viYx mvaviY
1| Ki`vZvi bvgt .....................................................................................
2| RvZxq cwiPq cÎ b¤î (hw` _v‡K)t ...........................................................
3| BDwUAvBGb (hw` _v‡K)t - -
4| wUAvBGbt - -
5| (K) mv‡K©jt (L) Ki AÂjt
6| Ki ermit 7| AvevwmK gh©v`vt wbevmx  / Awbevmx 
8| gh©v`vt e¨w³  dvg©  e¨w³ msN  wn›`y Awef³ cwievi 
9| eëmv cÖwZôvb/wb‡qvMKvixi bvg (cÖ‡hvR¨ †¶‡Î)t
10| ¯¿x/¯^vgxi bvg (Ki`vZv n‡j wUAvBGb D‡jøL Kiæb)t
11| wcZvi bvgt
12| gvZvi bvgt
13| Rš§ ZvwiL (e¨w³i †¶‡Î)t
w`b gvm ermi
14| wVKvbvt (K) eZ©gvbt
(L) ¯’vqxt
15| ‡Uwj‡dvbt Awdm/eëmv ................................. AvevwmKt.............................
16| f¨vU wbeÜb b¤î (hw` _v‡K)t .........................................................................
m¤§vwbZ Ki`vZv †nvb
mgqgZ wiUvb© w`b
Rwigvbv cwinvi Kiæb
e¨w³ ‡kÖYx I Ab¨vb¨ Ki`vZvi
Rb¨
(†Kv¤cvbx e¨ZxZ)
Ki`vZvi Qwe
(Qwei Dci mZ¨vqb
Kiæb)
AvBwU-11 M

73
Ki`vZvi Avq weeiYx
................. Zvwi‡L mgvß Avq erm‡ii Av‡qi weeiYx
µwgK
bs
Av‡qi weeiYx UvKvi
cwigvY
1| †eZbvw` t aviv 21 Abyhvqx (Zdwmj 1 Abymv‡i)
2| wbivcËv Rvgvb‡Zi Dci my` t aviv 22 Abyhvqx
3| M„n m¤cwËi Avq t aviv 24 Abyhvqx (Zdwmj 2 Abymv‡i)
4| K…wl Avq t aviv 26 Abyhvqx
5| eëmv ev †ckvi Avq t aviv 28 Abyhvqx
6| dv‡g©i Av‡qi Ask t
7| cÖ‡hvR¨ †¶‡Î ¯^vgx / ¯Îx ev AcÖvß eq¯‹ mšÍv‡bi Avq t aviv 43(4) Abyhvqx
8| g~jabx jvf t aviv 31 Abyhvqx
9| Ab¨vb¨ Drm n‡Z Avq t aviv 33 Abyhvqx
10| †gvU (µwgK bs 1 n‡Z 9)
11| we‡`k †_‡K Avqt
12| †gvU Avq (µwgK bs 10 Ges 11)
13| †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqKi
14| Ki †iqvZt aviv 44(2)(we) Abyhvqx (Zdwmj 3 Abymv‡i)
15| cÖ‡`q Ki (µwgK bs 13 I 14 Gi cv_©K¨)
16| cwi‡kvwaZ Kit
(K) Drm n‡Z KwZ©Z/msM„nxZ Kit
(cÖvgvY¨ `wjjcÎ/weeiYx mshy³ Kiæb) UvKv ..........
(L) aviv 64/68 Abyhvqx cÖ`Ë AwMÖg Ki (Pvjvb mshy³ Kiæb) UvKv .........
(M) GB wiUv‡b©i wfwË‡Z cÖ`Ë Ki (aviv 74) Abyhvqx
(Pvjvb/†c AW©vi/e¨vsK Wªvd&U/†PK mshy³ Kiæb) UvKv ..........
(N) cÖZ¨c©Y‡hvM¨ K‡ii mgš^q (hw` _v‡K) UvKv ..........
†gvU [(K), (L), (M) I (N) ] UvKv ........
17| µwgK bs 15 I 16 bs Gi cv_©K¨ (hw` _v‡K) UvKv ........
18| Ki Ae¨vnwZ cÖvß I Kigy³ Av‡qi cwigvY UvKv ........
19| c~e©eZ©x Ki erm‡i cÖ`Ë AvqKi UvKv ........
* we¯ÍvwiZ weeiYvwì Rb¨ ev cÖ‡qvR‡b c„_K KvMR eënvi Kiæb|
cÖwZcv`b
Avwg .................. wcZv/¯^vgx .................. BDwUAvBGb/wUAvBGbt .................... mÁv‡b †NvlYv KiwQ
†h, G wiUvb© Ges weeiYx I mshy³ cÖgvYvw`‡Z cÖ`Ë Z_¨ Avgvi wek¦vm I Rvbvg‡Z mwVK I m¤c~Y©|
¯’vbt .................................
¯^v¶i
ZvwiLt .............................. (¯cóv¶‡i bvg)
cèx I
mxj †gvni (e¨w³ bv n‡j)

74
Av‡qi we¯ÍvwiZ weeiYx m¤^wjZ Zdwmj
Ki`vZvi bvgt .................. wUAvBGbt - -
Zdwmj-1 (†eZbvw`)
‡eZb I fvZvw` Av‡qi
cwigvY
(UvKv)
Ae¨vnwZ cÖvß
Av‡qi
cwigvY (UvKv)
bxU Ki‡hvM¨
Avq (UvKv)
g~j †eZb
we‡kl †eZb
gnvN© fvZv
hvZvqvZ fvZv
evwo fvov fvZv
wPwKrmv fvZv
cwiPviK fvZv
QzwU fvZv
m¤§vbx/cyi¯‹vi/wd
Ifvi UvBg fvZv
‡evbvm/G·-‡MÖwmqv
Ab¨vb¨ fvZv
¯^xK…Z fwel¨ Znwe‡j wb‡qvMKZ©v KZ©„K cÖ`Ë Puv`v
¯^xK…Z fwel¨ Znwe‡j AwR©Z my`
hvbevnb myweavi Rb¨ we‡ewPZ Avq
webvg~‡j¨ mw¾Z ev A-mw¾Z evm¯’v‡bi Rb¨
we‡ewPZ Avq
Ab¨vb¨, hw` _v‡K (weeiY w`b)
‡eZb n‡Z bxU Ki‡hvM¨ Avq
Zdwmj-2 (M„n m¤cwËi Avq)
M„n m¤cwËi
Ae¯’vb I eY©bv
weeiY UvKv UvKv
1| fvov eve` evwl©K Avq
2| `vexK…Z e¨qmg~n t
‡givgZ, Av`vq, BZ¨vw`
‡cŠi Ki A_ev ¯’vbxq Ki
f‚wg ivR¯^
F‡Yi Dci my`/e×Kx/g~jabx PvR©
exgv wKw¯Í
M„n m¤cwË Lvwj _vKvi Kvi‡Y `vweK…Z
†iqvZ
†gvU =
3| bxU Avq (µwgK bs 1 n‡Z 2 Gi we‡qvMdj)

75
Zdwmj-3 (wewb‡qvM RwbZ Ki †iqvZ)
AvhKi Aa¨v‡`‡ki Zdwmj-6 Gi we As‡ki mv‡_ cwVZe¨ aviv 44(2)(we)
1| Rxeb exgvi cÖ`Ë wKw¯Í UvKv ................
2| fwel¨‡Z cÖvc¨ evwl©K fvZv cÖvwßi D‡Ï‡k¨ cÖ`Ë Puv`v UvKv .................
3| fwel¨ Znwej AvBb, 1925 Abyhvqx cÖ‡hvR¨ fwel¨ Znwe‡j
cÖ`Ë Puv`v
UvKv ................
4| ¯^xK…Z fwel¨ Znwe‡j ¯^xq I wb‡qvMKZ©v KZ©„K cª`Ë Puv`v UvKv ................
5| Aby‡gvw`Z eqmRwbZ Znwe‡j cÖ`&Ë Puv`v UvKv .................
6| Aby‡gvw`Z FYcÎ ev wW‡eÂvi ÷K, ÷K ev †kqvi G wewb‡qvM UvKv ................
7| wW‡cvwRU †cbkb ¯‹x‡g cÖ`Ë Puv`v UvKv .................
8| Kj¨vY Znwe‡j cÖ`Ë Puv`v Ges †Mvôx exgv ¯‹x‡gi Aaxb cÖ`Ë
wKw¯Í
UvKv ................
9| hvKvZ Znwe‡j cÖ`Ë Puv`v UvKv .................
10| Ab¨vb¨, hw` _v‡K (weeiY w`b) UvKv ................
†gvU = UvKv ................
* AbyMÖn K‡i wewb‡qvMmg~‡ni cÖZ¨qbcÎ/cÖgvYcÎ mshy³ KiæY|
AvqKi wiUv‡b©i mv‡_ `vwLjK…Z `wjjcÎvw`i ZvwjKv
1| 6|
2| 7|
3| 8|
4| 9|
5| 10|
Am¤c~Y© wiUvY© MÖnY‡hvM¨ n‡e bv|

76
cwim¤c`, `vq I e¨q weeiYx (........................... Zvwi‡L)
Ki`vZvi bvgt ................... wUAvBGbt - -
1| (K) eëmvi cyuwR (g~ja‡bi †Ri) UvKv .....................
(L) cwiPvjK wnmv‡e wjwg‡UW †Kv¤cvbx‡Z †kqvi wewb‡qvM (µqg~j¨)UvKv .....................
†Kv¤cvbxi bvg ‡kqv‡ii msL¨v
2| A-K…wl m¤cwË (AvBb m¤§Z e¨qmn µqg~j¨) t UvKv ........................
Rwg/M„n m¤cwË (m¤cwËi weeiY I Ae¯’vb)
3| K…wl m¤cwË (AvBb m¤§Z e¨qmn µqg~j¨) t UvKv .......................
Rwg (†gvU Rwgi cwigvY I Rwgi Ae¯’vb)
4| wewb‡qvMt
(K) †kqvi/wW‡eÂvi UvKv ..................
(L) mÂqcÎ/BDwbU mvwU©wd‡KU/eÛ UvKv ..................
(M) cÖvBR eÛ/mÂq ¯‹xg UvKv ..................
(N) FY cÖ`vb UvKv ..................
(O) Ab¨vb¨ wewb‡qvM UvKv ..................
†gvU = UvKv ...................
5| †gvUi hvb (µqg~j¨) UvKv ...................
†gvUi hv‡bi cÖK…wZ I †iwR‡÷ªkb b¤î
6| AjsKvivw` (cwigvY I µqg~j¨) UvKv ...................
7| AvmevecÎ (µqg~j¨) UvKv ...................
8| B‡j±«wbK mvgMÖx (µqg~j¨) UvKv ...................
9| eëmv ewnf~©Z A_© m¤c`
(K) bM` UvKv ...................
(L) e¨vs‡K Mw”QZ UvKv ...................
(M) Ab¨vb¨ UvKv ...................
†gvU = UvKv ...................
AvBwU-10we

77
c~e©eZ©x c„ôvi †Ri UvKv ......................
10| Ab¨vb¨ cwim¤c` UvKv ...................
(weeiY w`b)
†gvU cwim¤c` = UvKv .....................
11| ev`t `vqmg~n
(K) m¤c` A_ev Rwg eÜK UvKv ...................
(L) RvgvbZ wenxb FY`vq UvKv ...................
(M) e¨vsK FY UvKv ...................
(N) Ab¨vb¨ UvKv ...................
†gvU `vq = UvKv ....................
12|GB Avq erm‡ii †kl Zvwi‡Li bxU m¤c` (†gvU cwim¤c` n‡Z †gvU `v‡qi we‡qvMdj) UvKv
...................
13| weMZ Avq erm‡ii †kl Zvwi‡Li bxU m¤c` UvKv .......................
14| m¤c‡ì cwie„w× (µwgK 12 n‡Z 13 Gi we‡qvMdj) UvKv .......................
15| (K) cvwievwiK e¨q t [ dig bs AvBwU-10wewe Abyhvqx †gvU LiP ] UvKv ................... ...
(L) cwiev‡ii wbf©ikxj m`m¨ msL¨vt
c~Y© eq¯‹ wkï
16| m¤c‡ì †gvU cwie„w× (µwgK 14 Ges 15 Gi †hvMdj ) UvKv ...................
17| AwR©Z Znwejmg~nt -
(1) cÖ`wk©Z wiUvb© Avq UvKv ......................
(2) Ki Ae¨vnwZ cÖvß I Kigy³ Avq UvKv ......................
(3) Ab¨vb¨ cÖvwß UvKv ......................
†gvU AwR©Z Znwej = UvKv ...................
18| cv_©K¨ (µwgK 16 n‡Z 17 Gi we‡qvMdj ) = UvKv ...................
Avwg wek¦¯ÍZvi mv‡_ †lvlYv KiwQ †h, Avgvi Ávb I wek¦vm g‡Z AvBwU-10we †Z cÖ`Ë Z_¨ mwVK I
m¤c~Y©©|
Ki`vZvi bvg I ¯^v¶i
ZvwiLt .....................
 Ki`vZvi wb‡Ri, Zuvi ¯Îx/¯^vgxi (wiUvb© `vwLjKvix bv n‡j),bvevjK I wbf©ikxj mšÍvb‡ì cwim¤c` I
`vq Dcwi-D³ weeiYx‡Z cÖ`k©b Ki‡Z n‡e|
 cÖ‡qvR‡b c„_K KvMR eënvi Kiæb|

78
dig
AvqKi Aa¨v‡`k, 1984 Gi aviv 75(2)(wW)(AvB) Ges aviv 80 Abymv‡i
e¨w³ Ki`vZvi Rxeb hvÎvi gvb m¤cwK©Z Z‡_ï weeiYx|
Ki`vZvi bvgt ................... wUAvBGbt
µwgK
b¤î
Li‡Pi weeiY UvKvi cwigvY gšÍe¨
1 e¨w³MZ I fib‡cvlb LiP Uvt
2 Dr†m Ki KZ©bmn weMZ A_© erm‡i
cwi‡kvwaZ AvqKi
Uvt
3 Avevmb msµvšÍ LiP Uvt
4 e¨w³MZ hvbevnb eënvi msµvšÍ hveZxq LiP Uvt
5 AvevwmK we`y¨r wej Uvt
6 AvevwmK cvwbi wej Uvt
7 AvevwmK M¨vm wej Uvt
8 AvevwmK †Uwj‡dvb wej Uvt
9 mšÍvb‡ì †jLvcov LiP Uvt
10 wbR e¨‡q we‡`k ågY msµvšÍ LiP Uvt
11 Drme e¨qmn Ab¨vb¨ we‡kl e¨q, hw` _v‡K Uvt
‡gvU LiP Uvt
Avwg wek¦¯ÍZvi mv‡_ †lvlYv KiwQ †h, Avgvi Ávb I wek¦vm g‡Z GB AvBwU-10wewe †Z cÖ`Ë Z_¨
mwVK I m¤ú~Y©|
Ki`vZvi bvg I ¯^v¶i
ZvwiLt ...................
* cÖ‡qvR‡b c„_K KvMR eënvi Kiæb|
..................................................................................................................................
AvqKi wiUvb© cÖvwß ¯^xKvi cÎ
Ki`vZvi bvgt ........................................................ Ki ermit .........................................
BDwUAvBGb - - mv‡K©jt .. Ki AÂjt ..
/wUAvBGbt
dig bs AvBwU-10wewe

79
wiUvb© dig c~i‡Yi †¶‡Î AbymiYxq wb‡`©kvejx
wb‡`©kvejxt
(1) G AvqKi wiUvb© e¨w³ Ki`vZv A_ev AvqKi Aa¨v‡`k, 1984 Gi 75 avivi Aaxb wba©vwiZ e¨w³
KZ©„K ¯^v¶wiZ I cÖwZcvw`Z n‡Z n‡e|
(2) cÖ‡hvR¨ †¶‡Î mshy³ Kiæbt
(K) ‡eZb Av‡qi †¶‡Î †eZb weeiYx , e¨vsK my‡ì †¶‡Î e¨sK weeiYx, mÂq c‡Îi Dci my‡ì
†¶‡Î my` cÖ`vbKvix e¨vs‡Ki mb` cÎ, M„n m¤cwËi Av‡qi †¶‡Î fvovi Pzw³cÎ, †cŠi Ki I
LvRbv cÖ`v‡bi iwk`, M„n F‡Yi Dci my` _vwK‡j FY cÖ`vbKvix cÖwZôv‡bi mb`cÎ/weeiYx, exgv
wKw¯Í cÖ`Ë _vwK‡j wKw¯Í cÖ`v‡bi iwk`, †ckvMZ Avq _vwK‡j AvqKi wewa-8 †gvZv‡eK Av‡qi
mc‡¶ weeiYx, Aswk`vix dv‡g©i Av‡qi Ask _vwK‡j Aswk`vix dv‡g©i Ki wba©viY Av‡`‡ki
Kwc/Avq-e¨‡qi wnmve I w¯’wZcÎ, g~jabx gybvdv _vwK‡j cÖgvYvw`, wWwf‡W›U Avq _vwK‡j
wWwf‡W›U cÖwßi mb`cÎ, Ab¨vb¨ Dr†mi Avq _vwK‡j Dnvi weeiYx Ges mÂqcÎ, Gj.AvB.wc,
wWwcGm, hvKvZ, ÷K/†kqvi µq, BZ¨vw`‡Z wewb‡qvM _vwK‡j cÖgvYvw`;
(L) eëmvi Avq _vwK‡j Avq-e¨‡qi wnmve weeiYx, Drcv`‡bi wnmve, evwYwR¨K wnmve, jvf I ¶wZ
wnmve Ges w¯’wZcÎ;
(M) AvqKi Aa¨v‡`k, 1984 Gi Z…Zxq Zdkxj Abyhvqx AePq `vex m¤^wjZ AePq weeiYx;
(N) AvqKi AvBb Abyhvqx Avq cwiMYbv|
(3) c„_K weeiYx mshy³ Kiæbt
(K) Ki`vZvi ¯¿x ev ¯^vgx (Ki`vZv bv n‡j), bvevjK mšÍvb I wbf©ikx‡ji bv‡g †Kvb Avq _vK‡j;
(L) Ki Ae¨vnwZ cÖvß I Kigy³ Avq _vK‡j|
(4) ¯^wba©viYx c×wZ‡Z wiUvb© `vwL‡ji †¶‡Î AvqKi wewa-38 Gi kZ©vejx cwicvjb Ki‡Z n‡e|
(5) `vwLjK…Z `wjjcÎvw` Ki`vZv A_ev Ki`vZvi ¶gZvcÖvß cÖwZwbwa KZ©„K ¯^v¶wiZ n‡Z n‡e|
(6) cÖwZ 5 ermi AšÍi Ki`vZvi Qwe wiUv‡b©i mv‡_ `vwLj Ki‡Z n‡e|
(7) wb‡æv³ Z_¨ cÖ`vb Kiæbt
(K) Ki`vZv dvg© n‡j Askx`viM‡Yi wU,AvB,Gb mn bvg I wVKvbv;
(L) Ki`vZv Askx`vi n‡j wU,AvB,Gb mn dv‡g©i bvg I wVKvbv;
(M) Ki`vZv cwiPvjK n‡j ‡Kv¤cvbx/†Kv¤cvbxmg~‡ni wU,AvB,Gb mn bvg I wVKvbv|
(8) Ki`vZvi wb‡Ri, ¯^vgx/¯¿x (hw` wZwb Ki`vZv bv nb), bvevjK mšÍvb Ges wbf©ikxj‡ì m¤c` I `vq
weeiYx AvBwU-10we Abymv‡i cÖ`k©b Ki‡Z n‡e|
(9) Ki`vZv ev Zuvi AvBbvbyM cÖwZwbwai ¯^v¶i eva¨Zvg~jK| e¨w³ Ki`vZv‡ì †¶‡Î AvBwU-10we I
AvBwU-10wewe-†Z ¯^v¶i cÖ`vbI eva¨Zvg~jK|
(10) ¯’vb msKzjvb bv n‡j cÖ‡qvR‡b c„_K KvMR eënvi Kiv hv‡e|
[
........................................................................................................................................
.....
wiUv‡b© cÖ`wk©Z ‡gvU Avqt UvKv ......................cwi‡kvwaZ Kit UvKv.................................................
Ki`vZvi bxU m¤c`t UvKv ........................
Avq weeiYx MÖn‡Yi ZvwiLt .......................... wiUvb© †iwR÷v‡ii µwgK bs
..............................................
Avq weeiYxi cÖK…wZt ¯^wba©viYx mve©Rbxb ¯^wba©viYx mvaviY
MÖnYKvix Kg©KZ©vi ¯^v¶i I mxj

80
FORM OF RETURN OF INCOME UNDER THE INCOME TAX
ORDINANCE, 1984 (XXXVI OF 1984)
Put the tick () mark wherever applicable
1. Name of the Assessee: .........................................……..................……………….
2. National ID No (if any): .........................................……..................……………….
3. UTIN (if any): - -
4. TIN: - -
5. (a) Circle: ........……….......... (b) Taxes Zone: ..…................……………….............
6. Assessment Year: ..……….......... 7. Residential Status: Resident /Non-resident 
8. Status: Individual  Firm  Association of Persons  Hindu Undivided Family 
9. Name of the employer/business (where applicable): ............…..…….……....…........
10. Wife/Husband's Name (if assessee, please mention TIN): .............................................
11. Father's Name: ........................................................................…....……………...…......
12. Mother‟s Name: ......................................................................…......…………………...
13. Date of Birth (in case of individual)
Day Month Year
14. Address (a) Present: ................................………….…......…………............
...............................…..............………….......................
(b) Permanent: ................................…………...…...…………............
..........................................…........….....…………........
..........................................…........….....…………........
15. Telephone: Office/Business ................................... Resident: .......………….............
16. VAT Registration Number (if any): ..........................................…………....................
Be a Respectable Taxpayers
Submit return in due time
Avoid penalty
IT-11GA
Self Universal Self
Photograph of the
Assessee
(to be attested on
the photograph)
Normal
FOR INDIVIDUAL AND OTHER TAXPAYERS
(OTHER THAN COMPANY)

81
Statement of income of the Assessee
Statement of income during the income year ended on .............…....................…….......
Serial
no.
Heads of Income Amount in
Taka
1 Salaries : u/s 21 (as per schedule 1)
2 Interest on Securities : u/s 22
3 Income from house property : u/s 24 (as per schedule 2)
4 Agricultural income : u/s 26
5 Income from business or profession : u/s 28
6 Share of profit in a firm :
7 Income of the spouse or minor child as applicable : u/s 43(4)
8 Capital Gains : u/s 31
9 Income from other source : u/s 33
10 Total (serial no. 1 to 9)
11 Foreign Income:
12 Total income (serial no. 10 and 11)
13 Tax leviable on total income
14 Tax rebate: u/s 44(2)(b)(as per schedule 3)
15 Tax payable (difference between serial no. 13 and 14)
16 Tax Payments:
(a) Tax deducted/collected at source
(Please attach supporting documents/statement) Tk .......
(b) Advance tax u/s 64/68 (Please attach challan ) Tk .......
(c) Tax paid on the basis of this return (u/s 74)
(Please attach challan/pay order/bank draft/cheque) Tk .......
(d) Adjustment of Tax Refund (if any) Tk .......
Total of (a), (b), (c) and (d)
Tk. ............
17 Difference between serial no. 15 and 16 (if any)
18 Tax exempted and Tax free income Tk. ............
19 Income tax paid in the last assessment year Tk. ............
*If needed, please use separate sheet.
Verification
I ................................................ father/husband ........................................... UTIN/TIN:
........................................................ solemnly declare that to the best of my knowledge and belief
the information given in this return and statements and documents annexed herewith is correct
and complete.
Place: .................................
Date : ................................
Signature
(Name in block letters)
Designation and
Seal (for other than individual)

82
SCHEDULES SHOWING DETAILS OF INCOME
Name of the Assessee: ....................……… TIN - -
Schedule-1 (Salaries)
Pay
&
Allowance
Amount of
Income
(Tk.)
Amount of
exempted
income (Tk.)
Net taxable
income
(Tk.)
Basic pay
Special pay
Dearness allowance
Conveyance allowance
House rent allowance
Medical allowance
Servant allowance
Leave allowance
Honorarium / Reward/ Fee
Overtime allowance
Bonus / Ex-gratia
Other allowances
Employer‟s contribution to
Recognized Provident Fund
Interest accrued on Recognized
Provident Fund
Deemed income for transport facility
Deemed income for free furnished/
unfurnished accommodation
Other, if any (give detail)
Net taxable income from salary
Schedule-2 (House Property income)
Location and
description
of property
Particulars Tk. Tk.
1. Annual rental income
2. Claimed Expenses :
Repair, Collection, etc.
Municipal or Local Tax
Land Revenue
Interest on Loan/Mortgage/Capital
Charge
Insurance Premium
Vacancy Allowance
Other, if any
Total =
3. Net income ( difference between item 1 and 2)

83
Schedule-3 (Investment tax credit)
(Section 44(2)(b) read with part „B‟ of Sixth Schedule)
1. Life insurance premium Tk ...................
2. Contribution to deferred annuity Tk ...................
3. Contribution to Provident Fund to which Provident Fund
Act, 1925 applies
Tk ...................
4. Self contribution and employer‟s contribution to
Recognized Provident Fund
Tk ...................
5. Contribution to Super Annuation Fund Tk ...................
6. Investment in approved debenture or debenture stock,
Stock or Shares
Tk ...................
7. Contribution to deposit pension scheme Tk ...................
8. Contribution to Benevolent Fund and Group Insurance
premium
Tk ...................
9. Contribution to Zakat Fund Tk ...................
10. Others, if any ( give details ) Tk ...................
Total Tk ...................
*Please attach certificates/documents of investment.
List of documents furnished
1. 6.
2. 7.
3. 8.
4. 9.
5. 10.
*Incomplete return is not acceptable

84
Statement of assets and liabilities (as on ----------)
Name of the Assessee: .................……….. TIN - -
1. (a) Business Capital (Closing balance) Tk. ..…...
(b) Directors Shareholdings in Limited Companies (at cost) Tk. ........
Name of Companies Number of shares
2. Non-Agricultural Property (at cost with legal expenses ) : Tk. .........
Land/House property (Description and location of property)
3. Agricultural Property (at cost with legal expenses ) : Tk..........
Land (Total land and location of land property)
4. Investments:
(a) Shares/Debentures Tk. ...........
(b) Saving Certificate/Unit Certificate/Bond Tk. ...........
(c) Prize bond/Savings Scheme Tk. ...........
(d) Loans given Tk. ...........
(e) Other Investment Tk. ...........
Total = Tk...........
5. Motor Vehicles (at cost) : Tk...........
Type of motor vehicle and Registration number
6. Jewellery (quantity and cost) : Tk...........
7. Furniture (at cost) : Tk...........
8. Electronic Equipment (at cost) : Tk..........
9. Cash Asset Outside Business:
(a) Cash in hand Tk. ...........
(b) Cash at bank Tk. ...........
(c) Other deposits Tk. ...........
Total = Tk...........
IT-10B

85
B/F = Tk...........
10. Any other assets Tk. .........
(With details)
Total Assets Tk. .........
11. Less Liabilities:
(a) Mortgages secured on property or land Tk. ...........
(b) Unsecured loans Tk. ...........
(c) Bank loan Tk. ...........
(d) Others Tk. ...........
Total Liabilities Tk..........
12. Net wealth as on last date of this income year
(Difference between total assets and total liabilities) Tk..........
13. Net wealth as on last date of previous income year Tk..........
14. Accretion in wealth (Difference between serial no. 12 and 13) Tk..........
15. (a) Family Expenditure: (Total expenditure as per Form IT 10 BB) Tk. .......
(b) Number of dependant children of the family:
Adult Child
16. Total Accretion of wealth (Total of serial 14 and 15) Tk..........
17. Sources of Fund :
(i) Shown Return Income Tk. ...........
(ii) Tax exempted/Tax free Income Tk. ...........
(iii) Other receipts Tk. ...........
Total source of Fund = Tk..........
18. Difference (Between serial 16 and 17) Tk..........
I solemnly declare that to the best of my knowledge and belief the information
given in the IT-10B is correct and complete.
Name & signature of the Assessee
Date ....................
* Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in the above statements.
* If needed, please use separate sheet.

86
FORM
Statement under section 75(2)(d)(i) and section 80 of the Income tax Ordinance,
1984 (XXXVI of 1984) regarding particulars of life style
Name of the Assessee: ................. TIN - -
Serial
No.
Particulars ofExpenditure Amount of Tk. Comments
1 Personal and fooding expenses Tk.
2 Tax paid including deduction at
source of the last financial year
Tk.
3 Accommodation expenses Tk.
4 Transport expenses Tk.
5 Electricity Bill for residence Tk.
6 Wasa Bill for residence Tk.
7 Gas Bill for residence Tk.
8 Telephone Bill for residence Tk.
9 Education expenses for children Tk.
10 Personal expenses for Foreign travel Tk.
11 Festival and other special expenses,
if any
Tk.
Total Expenditure Tk.
given in the IT-10BB is correct and complete.
Name and signature
of the Assessee
Date ......……...........
*If needed, please use separate sheet.
 .......................................................................................................................................................
Acknowledgement Receipt of Income Statement
Name of the Assessee: ..........….............. Assessment Year: ........……….....
UTIN/TIN: - - Circle: .…... Taxes Zone .…..
Form No. IT-10BB

87
Instructions to fill up the Return Form
Instructions:
(1) This return of income shall be signed and verified by the individual assessee or person
as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(2) Enclose where applicable:
(a) Salary statement for salary income; Bank statement for interest; Certificate for
interest on savings instruments; Rent agreement, receipts of municipal tax and
land revenue, statement of house property loan interest, insurance premium for
house property income; Statement of professional income as per IT Rule-8; Copy
of assessment/ income statement and balance sheet for partnership income;
Documents of capital gain; Dividend warrant for dividend income; Statement of
other income; Documents in support of investments in savings certificates, LIP,
DPS, Zakat, stock/share etc.
(b) Statement of income and expenditure; Manufacturing A/C, Trading and Profit &
Loss A/C and Balance sheet;
(c) Depreciation chart claiming depreciation as per THIRD SCHEDULE of the
Income Tax Ordinance, 1984;
(d) Computation of income according to Income tax Law;
(3) Enclose separate statement for:
(a) Any income of the spouse of the assessee (if she/he is not an assessee), minor
children and dependant;
(b) Tax exempted / tax free income.
(4) Fulfillment of the conditions laid down in rule-38 is mandatory for submission of a
return under "Self Assessment".
(5) Documents furnished to support the declaration should be signed by the assessee or
his/her authorized representative.
(6) The assesse shall submit his/her photograph with return after every five year.
(7) Furnish the following information:
(a) Name, address and TIN of the partners if the assessee is a firm;
(b) Name of firm, address and TIN if the assessee is a partner;
(c) Name of the company, address and TIN if the assessee is a director.
(8) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children and
dependant(s) to be shown in the IT-10B.
(9) Signature is mandatory for all the assessee or his/her authorized representative. For
individual, signature is also mandatory in I.T-10B and I.T-10BB.
(10) If needed, please use separate sheet.
 ..........................................................................................................
Total income shown in Return: Tk ....................... Tax paid: Tk .....................
Net Wealth of Assessee : Tk .................................
Date of receipt of return: .................... Serial No. in return register ..................
Nature of Return : Self Universal Self Normal
Signature of Receiving
officer with seal]

88
cwiwkó ÔLÕ
Form of return of income under the Income-tax
Ordinance, 1984 (Ord. XXXVI OF 1984)
(Return under section 82D)
1. Name of the Assessee: .......................................................................................
2. Present Address: ...........................................................................................
..............................................................................................
..............................................................................................
3. Father's/husband's Name: ............................ 4. Mother‟s Name: ........................
5. Date of Birth: ........... 6. Mobile/Telephone:................. 7. e-mail (if any) ...........
8. National ID No. .............................. 9. Nature of Business/Profession ...........
10. TIN/UTIN:
11. (a) Circle: .................................. (b) Taxes Zone: ................................
12. Assessment Year: ................... 13. Status: Individual/Firm/AOP (please tick)
.
14. Total income : Tk.
15. Net tax payable : Tk.
16. Tax paid on the basis of this return : (a) Amount (in figure) :
(b) Pay order/challan No:
(c) Date:
Verification
I, ....................................... , father/husband .........................................
UTIN/TIN: .................................................................................... solemnly declare that
to the best of my knowledge and belief the information given in this return is correct
and complete.
Place: .............................
Date : ............................ Signature of the Assessee
N.B Please see the brief instructions overleaf before filling up the return.
 ..............................................................................................................................
IT-11GAGA

89
Brief Instructions for calculating income of an individual assessee.
If required, please get help from Income-tax Ordinance, 1984 (Ord. XXXVI of 1984),
and Income Tax Rules, 1984.
Sl
No
.
Head of Income and Description Amount
in Tk.
1. Income from business/profession:
(a) Total sale/receipts/commission (As per section 28):
(b) Total expenses of business or profession (As per
manufacturing/trading/profit-loss accounts) (section 29):
(c) Net profit/income [(a)-(b)]:
2. Net tax payable:
3. Rate of tax
In case of business:
Initial capital to
be shown
Rate of
Tax(Tk)
Applicability
Upto Tk 6 lakh 1,000/- For the assessee not located under any
city corporation or paurashava of
district headquarters;
Upto Tk 7 lakh 2,000/- For the assessee located at Paurashava
in district headquarters and other area
excluding city corporation;
Upto Tk 8 lakh 3,000/- For assessee of any area;
Upto Tk 10
lakh
5,000/- For assessee of any area;
Upto Tk 15
lakh
10,000/- For assessee of any area;
In case of profession:
Length of
profession
Rate of
Tax (Tk)
Applicability
Upto 3 years 1,000/- For the assessee not located under
any city corporation or paurashava
of district headquarters;
Upto 4 years 2,000/- For the assessee located at
Paurashava in district headquarters
and other area excluding city
corporation;
Upto 5 years 3,000/- For assessee of any area;
Upto 10 years 5,000/- For assessee of any area;

90
 .........................................................................................................................
Acknowledgement Receipt
Serial No. in return register: .......... Date of submission of Return: ..........
Received income tax return from Mr./Mrs. ............. UTIN/TIN ..............
for the Assessment Year: ............ Income shown in the return Tk. .........
and tax paid Tk. ..............................................................................
Seal
Signature of the Deputy
Commissioner of Taxes/Officer in
Charge
Circle.................., Taxes Zone...........

91
cwiwkó ÔMÕ
FORM OF RETURN OF INCOME UNDER THE INCOME-tax
ORDINANCE, 1984 (XXXVI OF 1984)
Assessment Year: 20 -20
Statement of income during the income year ended on ......./......./20...
IT-11UMA
ONLY FOR THE SALARIED INDIVIDUALUniversal Self/Normal
[Put tick (√) where applicable]
Photograph of the
Assessee
[to be attested on the
photograph]
1. Name of the Assessee:………………………................................................
…………………………………………………...............................................
2. TIN:
3. National ID No:
4. Date of Birth: D DM MYY E A E R5. Email: ...................
6. Spouse‟s TIN or Name :..............................................................................
7. (a) Circle: ......... (b) Taxes‟ Zone: ..........8. Residential Status: Resident
/Non-resident 
9. Name and address of the employer: .........................................................
....................................................................................................................
10. Present Address: .....................................................................................
.........................................................................................................................
11. Telephone: Office .............................. Mobile: ....................................

92
Serial
no.
Taka
1 Salaries : u/s 21
2 Income from house property: u/s 24
3 Agricultural income: u/s 26
4 Income from other sources: u/s 33
5 Total income
6 Tax leviable on total income
7 Tax rebate: u/s 44(2)(b)
8
Tax payable (difference between serial no.6 and
7)
9 Tax Payments:
(a) Tax deducted or paid in advance/with
return Tk...............
(b) Adjustment of Tax Refund (if any)
Tk ..............
Tk..............
10 Difference between serial no. 8 and 9 (if any)
11 Tax exempted and Tax free income Tk. ...........
(Please attach supporting documents/statements, if needed)
Verification
I,............................................., father/husband:..............................., TIN:
........................................................ solemnly declare that to the best of my knowledge
and belief the information given in this return and statements and documents annexed
herewith is correct and complete.
Place: .................................
Date : ................................
Enclosures:
Signature of the assessee
(Name and seal)

93
IT-10BBB
Statement of assets and liabilities for Salaried person (as on ----/----/20 )
Name of the Assessee: .................………........ TIN
1. Non-Agricultural Property (at cost with legal expenses ) : Tk. ...................
2. Agricultural Property (at cost with legal expenses) : Tk...................
3. Investments:
(c) Prize bond/Savings Scheme/FDR Tk. ...........
Total = Tk...................
4. Motor Vehicles (at cost) : Tk..................
5. Jewellery (quantity and cost) : Tk...................
6. Furniture (at cost) : Tk....................
7. Electronic Equipment (at cost) : Tk...................
8. Cash Asset :
Total = Tk........... ......
9. Any other assets (With details) Tk...................
Total Assets Tk. ................
(c) Bank loan Tk. ...........
(d) Others Tk. ...........
Total Liabilities Tk.....................
11. Net wealth as on last date of the income year
(Difference between total assets and total liabilities) Tk....................
12. Net wealth as on last date of previous income year Tk....................
13. Accretion in wealth (Difference between serial no. 11 and 12) Tk...................
14. Personal & Family Expenditure: Tk. .................
15. Total Accretion of wealth (Total of serial 13 and 14) Tk...................

94
(iii) Other receipts(please specify) Tk. ...........
Total source of Fund = Tk.....................
17. Difference (Between serial 15 and 16) Tk........................
given in this form is correct and complete.
Date ....................
 Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
*Please provide documents and use separate sheet, if needed.
Instructions:
(1) This return of income shall be signed and verified by the individual assessee or
person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(i) Salary statement for salary income;
(ii) Deed or rental agreement (if any) for house property income;
(iii) Documents in support of any other income or liabilities shown;
(iv) Documents in support of investments made in any form;
(v) Computation of income according to Income-tax Ordinance, 1984;
(vi) Provide evidence in support of tax payment.
(4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in this form.
(6) Please visit NBR‟s website www.nbr-bd.org for further information.

95
 ...................................................................................................................................
Acknowledgement Receipt of Income Tax Return
Government of the People‟s Republic of Bangladesh
Office of the Deputy Commissioner of Taxes
Taxes Circle-----------, Taxes Zone------------
Name of the Assessee: .........................................Assessment Year: 20 -20
TIN:
Total income shown in Return: Tk ............. Tax paid: Tk .........................
Gross Wealth shown: Tk. .................. Net Wealth shown : Tk ....................
Date of receipt of return: ......................Serial No. in Return Register.............
Return submitted under section 82BB/Normal
Signature of Receiving Officer with seal.

96
cwiwkó ÔNÕ
FORM OF RETURN OF INCOME UNDER The Income-tax Ordinance, 1984 (Ord.
No. XXXVI OF 1984)
Assessment Year: 20 -20
Universal Self/Normal
[Put tick (√) where applicable]
ONLY FOR THE INCOME FROM BUSINESS OR
PROFESSION UPTO THREE LAKH TAKA
IT-11CHA
1. Name of the Assessee:………………………................................................
…………………………………………………...............................................
2. TIN:
3. National ID No:
4. Date of Birth: D DM MYY E A E R5. Email: ...................
6. Spouse‟s TIN or Name :..............................................................................
7. (a) Circle: ......... (b) Taxes‟ Zone: ..........8. Residential Status: Resident
/Non-resident 
9. Name and address of the employer: .........................................................
....................................................................................................................
10. Present Address: .....................................................................................
.........................................................................................................................
11. Telephone: Office .............................. Mobile: ....................................
Photograph of the
Assessee
[to be attested on the
photograph]

97
Statement of income during the income year ended on ......./......./20...
Serial
no.
Taka
1. Salaries : u/s 21
2. Interest on Securities: u/s 22
3. Income from house property: u/s 24
4. Agricultural income: u/s 26
5. Income from business or profession: u/s 28
6. Capital gains: u/s 31
7. Income from other sources: u/s 33
8. Total income
9. Tax leviable on total income
10. Tax rebate: u/s 44(2)(b)
11. Tax payable (difference between serial no.9 and 10)
12. Tax Payments:
(a) Tax deducted or paid in advance/with return
Tk...............
(d) (b) Adjustment of Tax Refund (if any) Tk
..............
Tk.............
13. Difference between serial no. 11 and 12 (if any)
14. Tax exempted and Tax free income Tk. .........w
(Please attach supporting documents/statements, if needed)
Verification
I,.......................................,father/husband:............................................, TIN:
........................................................ solemnly declare that to the best of my knowledge
and belief the information given in this return and statements and documents annexed
herewith is correct and complete.
Place: .................................
Date : ................................
 Enclosures:
(Name and seal)” ;

98
IT-10BBBB
Statement of assets and liabilities for individual having income not exceeding taka
three lakh from business or profession (as on ----/----/20 )
Name of the Assessee: .................……….... TIN
1. (a) Business Capital (Closing balance) Tk. ..........................
(b) Directors Shareholdings in Limited Companies ( at cost) Tk. ................
Name of Companies Number of shares
2. Non-Agricultural Property (at cost with legal expenses ) : Tk. .................
3. Agricultural Property (at cost with legal expenses ) : Tk....................
4. Investments:
(c) Prize bond/Savings Scheme/FDR Tk. ...........
Total = Tk..................
5. Motor Vehicles (at cost) Tk..................
6. Jewellery (quantity and cost) : Tk..................
7. Furniture (at cost) : Tk..................
8. Electronic Equipment (at cost) : Tk..................
9. Cash Asset :
Total = Tk..................
10. Any other assets (With details) Tk. ...............
Total Assets Tk. ..............
(c) Bank loan Tk. ...........
(d) Others Tk. ...........
Total Liabilities Tk.....................
12. Net wealth as on last date of the income year
(Difference between total assets and total liabilities) Tk..........
13. Net wealth as on last date of previous income year Tk..........
14. Accretion in wealth (Difference between serial no. 12 and 13)Tk..........
15. Personal & Family Expenditure: Tk. ...................
16. Total Accretion of wealth (Total of serial 14 and 15) Tk.....................

99
(iii) Other receipts (please specify) Tk. ...........
Total source of Fund = Tk.....................
18. Difference (Between serial 16 and 17) Tk....................
given in this form is correct and complete.
Date ....................
 Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
*Please provide documents and use separate sheet, if needed.
Instructions:
(1) This return of income shall be signed and verified by the individual assessee or
person as prescribed u/s 75 of the Income Tax Ordinance, 1984.
(i) Salary or remuneration statement for salary income;
(ii) Deed or rental agreement (if any) for house property income;
(iii) Statement of accounts for business income;
(iv) Documents in support of any other income or liabilities shown;
(v) Documents in support of investments made in any form;
(vi) Computation of income according to Income-tax Ordinance, 1984;
(vii) Provide evidence in support of tax payment.
(4) Assets and liabilities of self, spouse (if she/he is not an assessee), minor children
and dependant(s) to be shown in this form.
(6) Please visit NBR’s website www.nbr-bd.org for further information.

100
 .........................................................................................................................
Acknowledgement Receipt of Income Tax Return
Government of the People‟s Republic of Bangladesh
Office of the Deputy Commissioner of Taxes
Taxes Circle-----------, Taxes Zone------------
Name of the Assessee: ...................Assessment Year: 20 -20
TIN:
Total income shown in Return:Tk ............. Tax paid:Tk .................
Gross Wealth shown:Tk. ...............Net Wealth shown:Tk .................
Date of receipt of return: ..............Serial No. in Return Register.........
Return submitted under section 82BB/Normal
Signature of Receiving
Officer with seal” ;

101
cwiwkó ÔOÕ
Application form for Taxpayer’s Identification Number
Instructions:
(1) Use capital letters. Write one letter in each box. Keep an empty box in
between two words. Avoid abbreviations.
(2) Incomplete and incorrect application shall not be qualified for Taxpayer‟s
Identification Number.
(3) National Board of Revenue (NBR) will verify the information furnished
below as may be required.
(To be filled in by the assessee)
1. Name of the assessee:
2.(a) Father's Name (In case of individual) :
(b) Mother's Name (In case of individual) :
(c) Date of birth (In case of individual) :
Day Month Year
(d) Name of the spouse (Wherever applicable, In case of individual) :
3. Name and TIN of the-
(a) Business (in case of sole proprietorship, only name and address shall be given)
(b) Partners (in case of a firm)
(c) Sponsor Directors (in case of a company)
(Wherever applicable, if needed separate sheet may be attached)
sl Name TIN
a
b
c
d
e
f
g
passport size
photograph
of the assessee

102
4. Incorporation No./Registration No. (Wherever applicable):
5. Incorporation/Registration Date (Wherever applicable):
Day Month Year
6(a). Current address:
District: Post Code
(b). Telephone/Mobile Phone Number: Fax Number:
E-mail Address:
(c). Permanent address:
District: Post Code
(d). Other address (Business/Factory/Professional):
District: Post Code
7. National ID/Passport Number (mandatory for individual)
I hereby affirm that all information given above is correct and complete and I
have not taken any Tax payer‟s Identification Number.
_____________________

103
cwiwkó ÔPÕ
miKvwi †KvlvMv‡i AvqKi Rgvi †¶‡Î Ki AÂjwfwËK G¨vKvD›U †KvW
AvqKi KZ…©c¶ I Ki`vZv‡`i myweav‡_© miKvwi †KvlvMv‡i AvqKi Rgvi †¶‡Î Ki
AÂjwfwËK G¨vKvD›U †KvW b¤^i wb‡gœ †`qv n‡jvt
Ki AÂj AvqKi - †Kv¤cvbx
mg~n
AvqKi - †Kv¤cvbx
e¨ZxZ
Ab¨vb¨ wd mg~n
Ki AÂj-1, XvKv 1-1141-0001-0101 1-1141-0001-0111 1-1141-0001-
1876
Ki AÂj-2, XvKv 1-1141-0005-0101 1-1141-0005-0111 1-1141-0005-
1876
Ki AÂj-3, XvKv 1-1141-0010-0101 1-1141-0010-0111 1-1141-0010-
1876
Ki AÂj-4, XvKv 1-1141-0015-0101 1-1141-0015-0111 1-1141-0015-
1876
Ki AÂj-5, XvKv 1-1141-0020-0101 1-1141-0020-0111 1-1141-0020-
1876
Ki AÂj-6, XvKv 1-1141-0025-0101 1-1141-0025-0111 1-1141-0025-
1876
Ki AÂj-7, XvKv 1-1141-0030-0101 1-1141-0030-0111 1-1141-0030-
1876
Ki AÂj-8, XvKv 1-1141-0035-0101 1-1141-0035-0111 1-1141-0035-
1876
Ki AÂj-9, XvKv 1-1141-0080-0101 1-1141-0080-0111 1-1141-0080-
1876
Ki AÂj-10, XvKv 1-1141-0085-0101 1-1141-0085-0111 1-1141-0085-
1876
Ki AÂj-11, XvKv 1-1141-0090-0101 1-1141-0090-0111 1-1141-0090-
1876
Ki AÂj-12, XvKv 1-1141-0095-0101 1-1141-0095-0111 1-1141-0095-
1876
Ki AÂj-13, XvKv 1-1141-0100-0101 1-1141-0100-0111 1-1141-0100-
1876
Ki AÂj-14, XvKv 1-1141-0105-0101 1-1141-0105-0111 1-1141-0105-
1876
Ki AÂj-15, XvKv 1-1141-0110-0101 1-1141-0110-0111 1-1141-0110-
1876
Ki AÂj-1,PUªMÖvg 1-1141-0040-0101 1-1141-0040-0111 1-1141-0040-
1876
Ki AÂj-2 PUªMÖvg 1-1141-0045-0101 1-1141-0045-0111 1-1141-0045-

104
1876
Ki AÂj-3 PUªMÖvg 1-1141-0050-0101 1-1141-0050-0111 1-1141-0050-
1876
Ki AÂj-4, PUªMÖvg 1-1141-0135-0101 1-1141-0135-0111 1-1141-0135-
1876
Ki AÂj- L–jbv 1-1141-0055-0101 1-1141-0055-0111 1-1141-0055-
1876
Ki AÂj- ivRkvnx 1-1141-0060-0101 1-1141-0060-0111 1-1141-0060-
1876
Ki AÂj- iscyi 1-1141-0065-0101 1-1141-0065-0111 1-1141-0065-
1876
Ki AÂj- wm‡jU 1-1141-0070-0101 1-1141-0070-0111 1-1141-0070-
1876
Ki AÂj- ewikvj 1-1141-0075-0101 1-1141-0075-0111 1-1141-0075-
1876
Ki AÂj-MvRxcyi 1-1141-0120-0101 1-1141-0120-0111 1-1141-0120-
1876
Ki AÂj-bvivqYMÄ 1-1141-0115-0101 1-1141-0115-0111 1-1141-0115-
1876
Ki AÂj- e¸ov 1-1141-0140-0101 1-1141-0140-0111 1-1141-0140-
1876
Ki AÂj- Kzwgjøv 1-1141-0130-0101 1-1141-0130-0111 1-1141-0130-
1876
Ki AÂj-
gqgbwmsn
1-1141-0125-0101 1-1141-0125-0111 1-1141-0125-
1876
e„nr Ki`vZv BDwbU 1-1145-0010-0101 1-1145-0010-0111 1-1145-0010-
1876
‡K›`ªxq Rixc AÂj 1-1145-0005-0101 1-1145-0005-0111 1-1145-0005-
1876

105
cwiwkó ÔQÕ
‡dvb b¤î
Ki AÂjmg~‡ni †Uwj‡dvb b¤î
Ki AÂ‡ji bvg Dc Ki Kwgkbvi, mì `ßi (cÖkvmb) Gi †Uwj‡dvb
Ki AÂj-1, XvKv 02-9334378
Ki AÂj-2, XvKv 02-9331968
Ki AÂj-3, XvKv 02-9330552
Ki AÂj-4, XvKv 02-9330865
Ki AÂj-5, XvKv 02-9333145
Ki AÂj-6, XvKv 02-8314025
Ki AÂj-7, XvKv 02-8322040
Ki AÂj-8, XvKv 02-9332351
Ki AÂj-9, XvKv 02-7913772
Ki AÂj-10, XvKv 02-8391208
Ki AÂj-11, XvKv 02-9514832
Ki AÂj-12, XvKv 02-7119884
Ki AÂj-13, XvKv 02-9351973
Ki AÂj-14, XvKv 02-9513260
Ki AÂj-15, XvKv 02-8331678
Ki AÂj-1, PUªMÖvg 031-715190
Ki AÂj-L–jbv 041-761983
Ki AÂj-ivRkvnx 0721-775797
Ki AÂj-iscyi 0521-61773
Ki AÂj- m‡jU 0821-725432
Ki AÂj-ewikvj 0431-72204
Ki AÂj-MvRxcyi 02-9261804
Ki AÂj-bvivqYMÄ 02-7646262
Ki AÂj-e¸ov 051-61758
Ki AÂj-Kzwgjøv 081-72670
Ki AÂj-gqgbwmsn 091-66175
e„nr Ki`vZv BDwbU 02-9332010 G·-106
‡K›`ªxq Rixc AÂj,XvKv 02-717225

Tax Return (ট্যাক্স বা আয়কর রিটার্ন সম্পর্কে সাধারণ জ্ঞাতব্য বিষয়)

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Tax Return (ট্যাক্স বা আয়কর রিটার্ন সম্পর্কে সাধারণ জ্ঞাতব্য বিষয়)