AvqK‡ii mvaviY ÁvZe¨ welqvewj.....

1
2.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
 AvqK‡ii mvaviY ÁvZe¨ welqvewj.....3

AvqKi GKwU cwieZ©bkxj AvBb nIqvq ïaygvÎ g~j AvB‡bi gva¨‡g AvqK‡ii cwic~Y©
aviYv cvIqv Am¤¢e| AvqKi m¤ú‡K© Avcwb cÖ‡qvRbxq cwic~Y© Ávb AR©b Ki‡Z PvB‡j
Avcbv‡K Aek¨B wKQz mvaviY wel‡q aviYv ivL‡Z n‡e| G Aa¨v‡q Avwg AvqK‡ii
GgbB wKQz AwZ mvaviY welq Zz‡j aivi cÖ‡Póv K‡iwQ hv Avcbvi cieZ©x cvV¸‡jv
mnR Ki‡e|

 Ki
 AvqKi
 evsjv‡`‡ki AvqKi AvB‡bi mswÿß BwZnvm
 AvqKi welqK AvBbmg~n
 AvqK‡ii D‡Ïk¨
 AvqKi cÖ`vbKvix
 AvqKi wiUvb©
 Ki‡hvM¨ Av‡qi wfwˇZ hviv AvqKi wiUvb© `vwLj Ki‡Z eva¨
 Avewk¨Kfv‡e hviv AvqKi wiUvb© `vwLj Ki‡Z eva¨
 e¨w³ wiUvb© `vwL‡ji c×wZ
 Ki w`e‡mi ci wiUvb© `vwLj
 wiUvb© Kxfv‡e `vwLj Ki‡e
 wiUvb© `vwLj bv Ki‡j Kx n‡Z cv‡i
 e¨w³ Kinvi
 Ae¯’vb‡f‡` b~¨bZg Ki
 AvqKi KZ…©cÿ
4.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
Ki Kx?
Ki kãwU evsjv Awfav‡b U¨v·, LvRbv, ivR¯^, ïé BZ¨vw` D‡jøL i‡q‡Q| K‡ii Bs‡iwR kã Tax, GB
Tax kãwUi DrcwË n‡q‡Q divwm kã ÔTaxaeÕ hvi A_© Ki Ges j¨vwUb kã ÔTaxareÕ Kiv‡iv‡ci mv‡_
m¤úK©hy³ hvi A_© n‡jv 'PvR© Kiv ev ÔAv`vq KivÕ|
Ki ej‡Z cÖK…Z A‡_© †evSvq, miKvi ev iv‡ó«i wbKU n‡Z cÖZ¨ÿ †Kv‡bv cÖwZ`vb cÖZ¨vkv bv K‡i RbMY
miKvi‡K ivóªxq KvR cwiPvjbv Kivi Rb¨ eva¨Zvg~jKfv‡e †h A_© cÖ`vb K‡i _v‡K Zv‡K Ki e‡j|
miKv‡ii wewfbœ e¨‡qi LvZ i‡q‡Q, †hgb- wkÿv, ¯^v¯’¨, cÖkvmwbK, mgvRKj¨vY, cÖwZiÿv I AvBb-k„•Ljv
LvZ BZ¨vw`| Gme Lv‡Zi e¨q wbe©vn Kivi Rb¨ miKvi‡K Rbmvavi‡Yi wbKU n‡Z eva¨Zvg~jKfv‡e A_©
Av`vq Ki‡Z nq Ges G A_©B ivR¯^ Ki wn‡m‡e cwiwPZ|
cÖ‡dmi †UBji e‡jb, Ò†Kvbiƒc cÖZ¨ÿ ev mivmwi jv‡fi Avkv bv K‡i iv‡ó«i RbMY eva¨Zvg~jKfv‡e
†h A_© cÖ`vb K‡i _v‡K Zv n‡”Q Ki|Ó
cÖ‡dmi wjiq weDwjD e‡jb, ÒKi n‡jv mnR I mijfv‡e cÖZ¨ÿ ev c‡ivÿ Pvu`v, hv miKvi Zvi
cÖkvmwbK e¨q wbe©vn Kivi Rb¨ RbMY ev c‡Y¨i Dci Av‡ivwcZ A_©Ó|
cÖ‡dmi wnD WvjUb, ÒKi n‡”Q miKvwi KZ©…cÿ KZ©…K Av‡ivwcZ GKwU eva¨Zvg~jK Pvu`v, hvi cÖwZ`v‡b
Ki`vZv‡K GKB cwigvY †mev cÖ`v‡bi m¤úK© †bB Ges hv †Kv‡bv AvBbMZ Aciv‡ai Rb¨ A_© `Ð
wn‡m‡e Av‡ivc Kiv nq bv|Ó
AvqKi AvB‡b Ki :
[aviv-2(21)| Ki A_© Av‡qi Dci cÖ‡`q Ki Ges †h‡Kv‡bv AwZwi³ Ki, AwZwi³ gybvdv Ki, `Ð Ki,
mycvi Ki, Rwigvbv, my`, wd A_ev AvqKi AvB‡bi Aaxb Ab¨wea Av‡ivc‡hvM¨ ev cwi‡kva‡hvM¨ A_© I
Bnvi AšÍf©z³ nB‡e|
AvqKi Kx?
mvaviY A‡_© †Kvb e¨w³ ev cÖwZôvb Zvi Av‡qi Dci †h wbw`ó nv‡i Ki cÖ`vb K‡i, Zv‡K AvqKi e‡j|
Av‡qi Dci AvqKi cÖ`vb Ki‡Z n‡j Ki`vZv‡K Zvi Av‡qi Dci miKvi cÖ`I wbw`©ó nv‡i Ki cÖ`vb
Ki‡Z n‡e Ges Ki`vZv‡K wbw`©ó Av‡qi mxgv AwZµg Ki‡j AvqKi cÖ`vb Ki‡Z n‡e|
AvqKi AvB‡b AvqKi :
GB AvB‡bi (AvqKi AvBb, 23) Aaxb Av‡ivc‡hvM¨ ev cwi‡kva‡hvM¨ †h‡Kv‡bv cÖKv‡ii Ki ev mviPvR©|

AvB‡bi msÁv we‡kølY Ki‡j AvqK‡ii e¨vcKZv †evSv hvq GLv‡b AvqK‡ii g‡a¨ AšÍf³
©z Kiv n‡q‡Q :
AvqKi Abyhvqx wba©vwiZ
 Av‡qi Dci Ki
 Rwigvbv
 my`
 wd I
 mviPvR©|
 AvqK‡ii mvaviY ÁvZe¨ welqvewj.....5
evsjv‡`‡ki AvqKi AvB‡bi BwZnvm :
g~jZ fviZxq Dcgnv‡`‡k AvqKi AvB‡bi m~ÎcvZ nq Bs‡iR‡`i †KvlvMv‡i cÖPÐ A_©msKU†K †gvKvwejv
Kivi D‡Ï‡k¨| 1857 mv‡ji wmcvwn wecø‡ei ci ivóªxq LiP †gUv‡bv `vq n‡q c‡o| G Ae¯’v KvwU‡q
DVvi j‡ÿ¨ 1860 mv‡j G Dcgnv‡`‡k cÖ_g AvqK‡ii hvÎv ïiæ| †Rgm DBjmb AvBbmfvq AvqKi
wej DÌvcb K‡ib Ges AvBbmfvq cvm nq|
1860 mv‡ji AvB‡bi Kinvi wb¤œiƒc :
†h‡Kv‡bv Lv‡Z Avq Kinvi
1-200/- UvKv ch©šÍ 0
200-499/- UvKv ch©šÍ 2%
499 UvKvi AwaK n‡j 5%
K…wl Lv‡Z Avq Kinvi
600/- UvKv ch©šÍ 0
cieZ©x‡Z 5 eQi ch©šÍ GB AvBbwU ejer wQj| Gmg‡q AvqKi AvBbwU wb‡q RbM‡Yi e¨vcK
mgv‡jvPbvi g‡a¨ c‡o| wmcvwn wecø‡ei c‡i Avw_©K mgm¨v †K‡U hvIqvq cieZ©x `yB eQ‡ii Rb¨ AvBbwU
¯’wMZ Kiv nq|
wKš‘ 1867 mv‡j ev‡RU NvUwZ‡Z co‡j ZrKvjxb miKvi eva¨ n‡q fvi‡Zi AvBbmfv Avevi Av‡iKwU
AvqKi AvBb K‡i|
1867 mv‡ji Kinvi wb¤œiƒc :
†h‡Kv‡bv Lv‡Z Avq Kinvi
1-500/- UvKv ch©šÍ 0
500/- UvKvi AwaK 1.60%
Ges K…wlLvZ‡K Kigy³ ivLv nq|
cieZ©x‡Z 1873 mv‡j G AvBbwU evwZj Kiv nq| 1877-78 mv‡j `ywf©‡ÿi †cÖÿvc‡U AveviI AvBbwU
ejer Kiv nq| Gmg‡q e¨emvqx‡`i jvB‡mÝ wb‡j Ki w`‡Z n‡Zv| c‡i 1918 mvj ch©šÍ bvbv ai‡bi
ms‡kva‡bi ci IB AvqKi AvB‡b Ki Av`vq Kiv n‡Zv| Aek¨ 1880 †_‡K 1886 mvj ch©šÍ †K›`ªxq
AvB‡bi cvkvcvwk ZrKvjxb †e½j, gv`ªvR I †ev‡¤^ cÖ‡`‡ki Rb¨ wbR¯^ AvqKi AvBb cÖYqb Kiv nq|
Gmg‡q KimsµvšÍ 23wU AvBb cÖYqb Kiv nq|
1914 †_‡K 1918 mv‡ji cÖ_g gnvhy‡×i mgq fviZxq Dcgnv‡`‡ki A_©bxwZ e¨vcK ÿwZMÖ¯Í nq| d‡j
Bs‡iRiv bZyb AvqKi AvBbwU e¨vcKfv‡e ms‡kvab K‡i| K‡ii cwigvY evwo‡q †`Iqv nq|
†h‡Kv‡bv Lv‡Z Avq Kinvi
1-1000/- UvKv ch©šÍ 0
1000-2000/- UvKv ch©šÍ 4 cvB
2001- 5000/- UvKv ch©šÍ 5 cvB
5001- 10,000/- UvKv ch©šÍ 6 cvB
10,001 - 25,000/- UvKv ch©šÍ 9 cvB
25000 UvKvi AwaK 12 cvB
6.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
ZLb eQ‡i Avq 1000 †_‡K 2000 UvKv n‡j UvKvq 4 cvB; 2001 †_‡K 5000 UvKvi Ici UvKvq 5
cvB; 5001 †_‡K 10000 UvKv ch©šÍ UvKvq 6 cvB; 10001 †_‡K 25000 UvKv ch©šÍ UvKvq 9 cvB Ges
25000 UvKvi †ewk n‡j UvKvq 12 cvB Ki †bIqv n‡Zv|
1917 mvj †_‡KB mycvi U¨v· Pvjy nq| ZLb eQ‡i 50 nvRvi UvKvi †ewk Avq n‡j mycvi U¨v· w`‡Z
n‡Zv| eZ©gv‡b 16,50,000/- UvKvi †ewk n‡j 25 kZvsk nv‡i mycvi U¨v· KvUv nq|
Z‡e ivR¯^msµvšÍ me KwU AvBb‡K GK K‡i 1922 mv‡j cÖ_gev‡ii g‡Zv GKwU c~Y©v½ AvqKi AvBb cÖYqb
K‡i Bs‡iR miKvi| Gmg‡q GKwU ivR¯^ †evW©I MVb Kiv nq| Ki Kwgkbvi, mnKvix Ki Kwgkbvi, AvqKi
Kg©KZ©vÑGme c` m„wó Kiv nq| 1922 mv‡ji AvBbwU w`‡q ¯^vaxbZvi ciI G †`‡k Pvjy wQj|
¯^vaxbZvi ci ivóªcwZi GK Av‡`‡k RvZxq ivR¯^ †evW© (GbweAvi) MVb K‡i miKvi| mg‡qi cwiµgvq
cÖwZeQi bvbv ai‡bi ms‡kva‡bi Kvi‡Y IB AvBbwU RwUj I `y‡e©va¨ n‡q c‡o| `xN©w`b a‡iB GB
AvBbwU cwieZ©‡bi ZvwM` Abyf~Z nw”Qj| Gikv` miKv‡ii Avg‡j 1984 mv‡ji RyjvB gv‡m bZyb
AvqKi Aa¨v‡`k Rvwi Kiv nq| †mwUI bvbv cwieZ©‡b RwUj I `y‡e©va¨ n‡q c‡o‡Q|
Ae‡k‡l cÖvq 40 eQi ci AvqKi AvBb, 2023 bv‡g GKwU AvqKi AvBb cÖYqb Kiv n‡q‡Q|
AvqKiwelqK AvBbmg~n
evsjv‡`‡k eZ©gv‡b cÖvq `yB nvRv‡ii KvQvKvwQ AvBb I wewagvjv i‡q‡Q Zvi g‡a¨ Ab¨Zg cwieZ©bkxj
AvBb n‡jv AvqKi welqK AvBb| AvqKi wnmve I AvqKimsµvšÍ gvgjv wb®úwËi Rb¨ wb‡¤œ DwjøwLZ
AvBb, wewa I wbqgKvbyb Rvbv Riæwi :
.AvqKi AvBb, 2023.
22 Ryb, 2023 Zvwi‡L AvqKi Aa¨v‡`k, 1984 iwnZ K‡i bZzb K‡i AvqKi AvBb, 2023 Kvh©Ki Kiv
nq| GwU 2023 mv‡ji 12bs AvBb| G AvB‡b 345wU aviv i‡q‡Q hv 25wU Aa¨v‡q mvRv‡bv n‡q‡Q Ges
8wU Zdwmj mshy³ Kiv n‡q‡Q|
.AvqKi wewagvjv, 1984.
AvqKi AvBb‡K ev¯Íevqb Kivi j‡ÿ¨ Ges mnR e¨vL¨vi gva¨‡g Dc¯’vcb Kivi Rb¨ AvqKi wewagvjvi
cÖ‡qvRb i‡q‡Q| 2023 mv‡j bZzb AvqKi AvBb Kvh©KvwiZv jvf Kiv m‡Ë¡I bZzb K‡i †Kv‡bv wewagvjv
ˆZwi Kiv nqwb| G Kvi‡Y GbweAvi cÖÁvcb Rvwii gva¨‡g AvqKi wewagvjv, 1984-Gi wKQz wewagvjv
evwZjc~e©K (eZ©gvb AvB‡bi mv‡_ mvsNwl©K) ejer †i‡L‡Q|
.A_© AvBb, 2023.
cÖwZ eQi ev‡R‡U AvqK‡ii †ekwKQz cwieZ©b Av‡m hv AvBb AvKv‡i Avgiv A_© AvB‡b †c‡q _vwK|
mvaviYZ miKvi Zvi ivR¯^ Av`v‡qi jÿ¨gvÎv AR©‡bi j‡ÿ¨ mivmwi K‡ii mv‡_ m¤ú„³ welqvewj
cwieZ©b K‡i _v‡K| A_© AvB‡bi †hme cwieZ©b Av‡m Zv n‡jv :
 Kinvi
 Kigy³ mxgv
 wewb‡qv‡Mi LvZ/mxgv/nvi
 mviPvR©
 Ki Qvo/my‡hvM/Ae¨vnwZ
 AvB‡bi †Kv‡bv avivi cwieZ©b/ms‡hvRb/we‡qvRb
 wewagvjvi †Kv‡bv wewai cwieZ©b/ms‡hvRb/we‡qvRb
 AvqK‡ii mvaviY ÁvZe¨ welqvewj.....7
.GmAviI.
GmAviI mveAwW©‡bU AvBb| AvqKi AvB‡b GbweAvi‡K GmAviI Rvwi Kivi ÿgZv †`Iqv n‡q‡Q| G
Kvi‡Y AvB‡bi I wewagvjvi †Kv‡bv cwieZ©b Ki‡Z A_ev Ki AeKvk/Ae¨vnwZ/Qvo Ges Ab¨ †Kv‡bv
cÖ‡qvRbxq wel‡q AewnZ Ki‡Z GbweAvi GmAviI Rvwi K‡i _v‡K|
.wiPvwiK wm×všÍ.
AvqKi weev`/gvgjv m~ÎcvZ nq mv‡K©j †_‡K| GKRb Ki`vZv I GbweAv‡ii gv‡S we‡iv‡a AvB‡bi
e¨vL¨v-we‡køl‡Yi cÖ‡qvRb n‡j D³ wel‡q D”P Av`vjZ ivq w`‡Z cv‡i| we‡ivac~Y© wel‡q D”P Av`vj‡Zi
wm×všÍ †Km j wn‡m‡e cieZ©x‡Z we‡ewPZ n‡e|
.cwicÎ/wb‡`©wkKv/cÖKvkbv.
GbweAvi AvqKi‡K mKj Ki`vZvi Kv‡Q mnRfv‡e Dc¯’vcb Ki‡Z cÖwZeQi AvqKi cwicÎ I wb‡`©wkKv
Rvwi K‡i _v‡K| cvkvcvwk wewfbœ mg‡q e¨vLv I wKQz cÖKvkbv cÖKvk K‡i|
AvqK‡ii D‡Ïk¨ :
AvqKi, †`k iÿv, †`‡ki Af¨šÍ‡i kvwšÍk•„ Ljv eRvq ivLv Ges †`‡ki A_©‰bwZK Dbœq‡b miKvi‡K cÖPyi
A_© e¨q Ki‡Z nq| miKvi GB A_© †h mg¯Í Drm n‡Z msMÖn K‡i Zv‡`i g‡a¨ AvqKi n‡jv Ab¨Zg
Drm| Dc‡iv³ cÖ‡qvRb QvovI Av‡iv wewfbœ D‡Ï‡k¨ AvqKi avh© cÖ‡qvRb nq| mvaviYZ wbgœwjwLZ
D‡Ïk¨ mva‡bi Rb¨ AvqKi avh© Kiv n‡q _v‡K|
 ivR¯^ Av`vq (Collection of Revenue) : AvqKi ivR¯^ Av`v‡qi GKwU Ab¨Zg Drm| AvqKi
av‡h©i cÖavb D‡Ïk¨ n‡jv ivR¯^ Av`vq Kiv| miKv‡ii wewfbœ Kvh©vewj m¤úv`‡bi Rb¨ †h A_©
cÖ‡qvRb nq Zv ivR¯^ Av‡qi gva¨‡g msMÖn K‡i|
 Av‡qi cybe©Èb (Redistribution of Income) : abx‡`i Dci µgea©gvb nv‡i AvqKi avh© K‡i
abx-`wi‡`ªi g‡a¨ Av‡qi ˆelg¨ `~i Kiv nq| †`‡ki m¤ú` Ges Av‡qi mylg eȇbi D‡Ï‡k¨ AvqKi
avh© Kiv nq|
 A_©‰bwZK Dbœqb (Economic Development) : Dbœqbkxj ev AbybœZ †`‡k AvqKi av‡h©i Ab¨Zg
cÖavb D‡Ïk¨ n‡jv A_©‰bwZK Dbœqb mvab Kiv| G mg¯Í †`‡ki A_©‰bwZK Dbœq‡bi cwiKíbv
ev¯Íevq‡bi Rb¨ cÖPyi A_© e¨q Ki‡Z nq| GB A_© miKvi AvqKi av‡h©i gva¨‡g msMÖn K‡i _v‡K|
 mÂq e„w× (Increase in savings) : wewb‡qvM fvZvi my‡hv‡Mi gva¨‡g RbmvaviY A_© wewb‡qvM
K‡i _v‡K| GB wewb‡qv‡Mi Rb¨ RbmvaviY m‡q AvMÖnx nq| AvqKi e¨e¯’vi gva¨‡g †`‡ki mÂq
e„w× cvq|
 cyuwR wewb‡qvM (Investment of Capital) : †`wk-we‡`wk wkícwZ‡`i KimsµvšÍ bvbv cÖKvi
my‡hvM-myweav cÖ`vb K‡i cyuwR wewb‡qv‡M Drmvnx Kiv nq|
 m‡PZbZv e„w× (Increase in Public Awarness) : AvqKi GKwU cÖZ¨ÿ Ki| GB K‡ii fvi
Ki`vZvMY cÖZ¨ÿfv‡e enb K‡i _v‡K| d‡j D³ A_© miKvi †Kvb †Kvb Lv‡Z Kxfv‡e e¨q Ki‡Q
†m e¨vcv‡i m‡PZb _v‡K| d‡j Zv‡`i bvMwiK `vwqZ¡-KZ©e¨ I AwaKvi m¤ú‡K© m‡PZbZv e„w× cvq|
 mvgvwRK Dbœqb (Social Development) : AvqK‡ii gva¨‡g msM„nxZ A_© Øviv mgv‡Ri wewfbœ
Kj¨vYg~jK KvR †hgb wkÿv, ¯^v¯’¨, Kg©ms¯’vb, wbivcËv, †hvMv‡hvM BZ¨vw` Dbœqb Z¡ivwš^Z Kiv
hvq| AvqKi av‡h©i GKwU ¸iæZ¡c~Y© D‡Ïk¨ n‡”Q Av_©mvgvwRK Dbœqb Kiv|
8.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
AvqKi cÖ`vbKvix
mvaviY A‡_© Avgiv Ki cÖ`vbKvix ej‡Z eywS whwb Ki cÖ`vb K‡ib| AvqKi AvBb 2023-Gi 2(22)
aviv Abymv‡i Ki`vZv n‡”Q whwb GB AvB‡bi Aax‡b †Kv‡bv Ki cÖ`v‡b eva¨, †hgbÑAvqKi, my`, Rwigvbv
ev Ab¨ †Kv‡bv A_©| AvBb Abymv‡i Ki`vZv n‡jv :
.aviv : 2(22).
Ki`vZv A_© Kiv‡ivc‡hvM¨ A_© DcvR©bKvix †Kv‡bv e¨w³| GQvovI wbgœewY©Z e¨w³MYI Ki`vZvi AšÍf©y³
n‡eb, h_v :
(K) AvqKi AvB‡bi Aaxb †Kv‡bv Ki ev Ab¨ †Kv‡bv A_© cwi‡kv‡a eva¨ †Kv‡bv e¨w³;
(L) Giƒc cÖ‡Z¨K e¨w³-
(A) hvi Avq, A_ev hvi Av‡qi mwnZ Ab¨ †Kv‡bv e¨w³i Avq wba©viY‡hvM¨; A_ev
(Av) hvi ev Aci e¨w³i cÖvc¨ cvIbv wba©vi‡Yi Rb¨ AvqKi AvB‡bi Aaxb Kvh©µg M„nxZ n‡q‡Q|
(M) hv‡K b~¨bZg Ki cwi‡kva Ki‡Z n‡e;
(N) †Kv‡bv wiUvb©, `wjj ev weeiYx `vwL‡j ev Z_¨ cÖ`v‡b eva¨ †Kv‡bv e¨w³;
(O) Ki wba©vi‡Y B”QyK Ges wiUvb© `vwLjKvix †Kv‡bv e¨w³;
(P) AvqKi AvB‡bi †Kv‡bv weav‡bi Aaxb Ki`vZv ev †Ljvwc Ki`vZv wn‡m‡e MY¨ †Kv‡bv e¨w³;
(Q) hvi weiæ‡× AvqKi AvB‡bi Aaxb †Kv‡bv Kvh©aviv MÖnY Kiv n‡q‡Q;
AvqKi wiUvb© Kx?
AvqKi KZ©…c‡ÿi wbKU GKRb Ki`vZvi evwl©K Avq, wewb‡qvM, e¨q Ges m¤ú‡`i Z_¨vewj wba©vwiZ
di‡g Dc¯’vcb Kivi gva¨g n‡”Q wiUvb©| GKRb Ki`vZv Zvi wb‡Ri g‡Zv K‡i mvwR‡q Zvi wnmve
cÖ`v‡bi my‡hvM †bB| Ki`vZv‡K Aek¨B GbweAv‡ii wba©vwiZ c×wZ Dchy³ di‡g Zvi Avq, wewb‡qvM,
e¨q Ges m¤ú‡`I Z_¨ w`‡Z n‡e|
AvqKi AvBb Abyhvqx ¯^vfvweK e¨w³ Ki`vZvi wiUvb© mKj cÖKvi Av‡qi weeiYx, evsjv‡`‡k Ges
evsjv‡`‡ki evB‡i Aew¯’Z mKj cÖKvi cwim¤ú` I `v‡qi weeiYx Ges †ÿÎgZ, Rxebhvcb mswkøó mKj
cÖKvi e¨‡qi weeiYx msewjZ n‡e|
AvqKi wiU©vb Kviv `vwLj Ki‡eb?
AvqKi wiU©vb `vwLj‡K `yB fv‡M fvM Kiv hvq :
1. hv‡`i Ki‡hvM¨ Avq i‡q‡Q
2. hv‡`i‡K Avewk¨Kfv‡e wiUvb© `vwLj Ki‡Z n‡e|
Ki‡hvM¨ Av‡qi wfwˇZ hv‡`i‡K wiUvb© `vwLj Ki‡Z n‡e :
1. †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi (individual) Avq hw` eQ‡i 3,50,000 UvKvi †ewk nq;
2. gwnjv Ges 65 eQi ev Z`~aŸ© eq‡mi Ki`vZvi Avq hw` eQ‡i 4,00,000 UvKvi †ewk nq;
3. Z„Zxq wj‡½i Ki`vZv Ges cÖwZeÜx ¯^vfvweK Ki`vZvi Avq hw` eQ‡i 4,75,000 UvKvi †ewk nq;
4. †M‡RUfy³ hy×vnZ gyw³‡hv×v Ki`vZvi Avq hw` eQ‡i 5,00,000 UvKvi †ewk nq|
 AvqK‡ii mvaviY ÁvZe¨ welqvewj.....9
hv‡`i‡K Avewk¨Kfv‡e wiU©vb `vwLj Ki‡Z n‡e :
1. Ki`vZvi †gvU Avq Kigy³ mxgv AwZµg Ki‡j;
2. Avqe‡l©i c~e©eZ©x wZb eQ‡ii †h‡Kv‡bv eQi Ki`vZvi Ki wba©viY n‡q _v‡K ev Zvi Avq Ki‡hvM¨
n‡q _v‡K;
3. dv‡g©i Askx`vi n‡j;
4. †Kv¤úvwbi †kqvi‡nvìvi cwiPvjK ev †kqvi‡nvìvi Kg©Pvix n‡j;
5. MYKg©Pvix n‡j;
6. †Kv‡bv e¨emvq ev †ckvq †h‡Kv‡bv wbe©vnx ev e¨e¯’vcbv c‡` †eZb‡fvMx Kg©x n‡j;
7. Ki Ae¨vnwZ cÖvß ev nªvmK…Z nv‡i Ki‡hvM¨ Avq _vK‡j;
8. Kiv‡ivc‡hvM¨ Avq bv _vKv mv‡c‡ÿ, 20 (wek) jÿvwaK UvKvi FY MÖn‡Y;
9. Avg`vwb wbeÜb mb` ev ißvwb wbeÜb mb` cÖvw߇Z I envj ivL‡Z;
10. wmwU K‡c©v‡ikb ev †cŠimfv GjvKvq †UªW jvB‡mÝ cÖvwß I bevq‡bi Rb¨;
11. mgevq mwgwZi wbeÜb cÖvw߇Z;
12. mvaviY wegvi ZvwjKvfy³ mv‡f©qvi n‡Z Ges jvB‡mÝ cÖvwß I bevqb Ki‡Z;
13. wmwU K‡c©v‡ikb, †cŠimfv I K¨v›Ub‡g›U †evW© GjvKvq 10 (`k) jÿvwaK UvKvi Rwg, wewìs ev
A¨vcvU©‡g›U weµq ev wjR ev n¯ÍvšÍi ev evqbvbvgv ev Avg‡gv³vibvgv wbeÜb Ki‡Z;
14. †µwWU KvW© cÖvw߇Z I envj ivL‡Z;
15. wPwKrmK, `šÍ wPwKrmK, AvBbRxex, PvU©vW© A¨vKvD‡›U›U, K÷ GÛ g¨v‡bR‡g›U A¨vKvD‡›U›U,
cÖ‡KŠkjx, ¯’cwZ A_ev mv‡f©qvi wn‡m‡e ev mgRvZxq †ckvRxex wn‡m‡e †Kv‡bv ¯^xK…Z †ckvRxex
ms¯’vi m`m¨c` cÖvw߇Z I envj ivL‡Z;
16. Muslim Marriages and Divorces (Registration) Act, 1974 (Act No. LII of 1974) Gi
Aaxb wbKvn& †iwR÷ªvi, wn›`y weevn wbeÜb AvBb, 2012 (2012 m‡bi 40bs AvBb)-Gi Aaxb wn›`y
weevn wbeÜK I Special Marriage Act, 1872 (Act No. III of 1872)-Gi Aaxb †iwR÷ªvi
wn‡m‡e jvB‡mÝ cÖvwß ev †ÿÎgZ, wb‡qvMcÖvwßi †ÿ‡Î envj ivL‡Z;
17. †UªWewW ev †ckvRxex ms¯’vi m`m¨c` cÖvwß I envj ivL‡Z;
18. WªvM jvB‡mÝ, dvqvi jvB‡mÝ, cwi‡ek QvocÎ, weGmwUAvB jvB‡mÝ I QvocÎ cÖvwß I bevq‡b;
19. †h‡Kv‡bv GjvKvq M¨v‡mi evwYwR¨K I wkí ms‡hvM cÖvwß I envj ivL‡Z Ges wmwU K‡c©v‡ikb
GjvKvq AvevwmK M¨vm ms‡hvM cÖvwß Ges envj ivL‡Z;
20. jÂ, w÷gvi, gvQ aivi Uªjvi, Kv‡M©v, †Kv÷vi I Wv¤^evR©mn †h‡Kv‡bv cÖKv‡ii fvovq PvwjZ
†bŠhv‡bi mv‡f© mvwU©wd‡KU cÖvwß I envj ivL‡Z;
21. cwi‡ek Awa`ßi ev †Rjv cÖkvm‡Ki Kvh©vjq n‡Z BU Drcv`‡bi AbygwZ cÖvwß I bevq‡b;
22. wmwU K‡c©v‡ikb, †Rjv m`i ev †cŠimfvq Aew¯’Z Bs‡iwR gva¨g ¯‹y‡j wkï ev †cvl¨ fwZ©‡Z;
23. wmwU K‡c©v‡ikb ev K¨v›Ub‡g›U †evW© GjvKvq we`y¨r ms‡hvM cÖvwß ev envj ivL‡Z;
24. †Kv¤úvwbi G‡RwÝ ev wWw÷ªweDUiwkc cÖvwß I envj ivL‡Z;
25. Av‡Mœqv‡¯¿i jvB‡mÝ cÖvwß I envj ivL‡Z;
26. Avg`vwbi D‡Ï‡k¨ FYcÎ †Lvjvq;
27. 5 (cuvP) jÿvwaK UvKvi †cv÷ Awdm mÂqx wnmve †Lvjvq;
28. 10 (`k) jÿvwaK UvKvi †gqvw` AvgvbZ †Lvjvq I envj ivL‡Z;
29. 5 (cuvP) jÿvwaK UvKvi mÂqcÎ µq Ki‡Z;
30. †cŠimfv, Dc‡Rjv, †Rjv cwil`, wmwU K‡c©v‡ikb ev RvZxq msm` wbe©vP‡b AskMÖn‡Y;
10.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
31. †gvUihvb, †¯úm ev ¯’vb, evm¯’vb A_ev Ab¨vb¨ m¤ú` mieiv‡ni gva¨‡g †kqviW B‡Kv‡bvwgK
Gw±wfwU‡R AskMÖnY Ki‡Z;
32. e¨e¯’vcbv ev cÖkvmwbK ev Drcv`b Kvh©µ‡gi ZË¡veavbKvix c`gh©v`vq Kg©iZ e¨w³i †eZb-fvZvw` cÖvw߇Z;
33. †gvevBj e¨vswKs ev B‡j±ªwbK Dcv‡q UvKv ¯’vbvšÍ‡ii gva¨‡g Ges †gvevBj †dv‡bi wnmve wiPv‡R©i
gva¨‡g Kwgkb, wd ev Ab¨ †Kv‡bv A_© cÖvwßi †ÿ‡Î;
34. A¨vWfvBRwi ev KÝvj‡UwÝ mvwf©m, K¨vUvwis mvwf©m, B‡f›U g¨v‡bR‡g›U mvwf©m, Rbej mieivn,
wbivcËv mieivn †mev eve` wbevmx KZ©…K †Kv‡bv †Kv¤úvwb n‡Z †Kv‡bv A_© cÖvw߇Z;
35. Monthly Payment Order ev GgwcIfyw³i gva¨‡g miKv‡ii wbKU n‡Z gvwmK 16 (†lvj) nvRvi
UvKvi E‡aŸ© †Kv‡bv A_© cÖvw߇Z;
36. wegv †Kv¤úvwbi G‡RwÝ mvwU©wd‡KU wbeÜb ev bevq‡b;
37. wØPµ ev wÎPµ †gvUihvb e¨ZxZ Ab¨vb¨ †gvUihv‡bi wbeÜb, gvwjKvbv cwieZ©b ev wdU‡bm
bevqbKv‡j;
38. GbwRIwelqK ey¨‡iv‡Z wbewÜZ GbwRI ev gvB‡µv‡µwWU †i¸‡jUwi A_wiwU n‡Z jvB‡mÝcÖvß
ÿy`ªFY ms¯’vi AbyK~‡j we‡`wk Aby`v‡bi A_© Qvo Ki‡Z;
39. evsjv‡`‡k Aew¯’Z †fv³v‡`i wbKU wWwRUvj cø¨vUdg© e¨envi K‡i cY¨ ev †mev weµ‡q;
40. †Kv¤úvwb AvBb, 1994 (1994 m‡bi 18bs AvBb) Ges Societies Registration Act, 1860
(Act No. XXI of 1860)-Gi Aaxb wbewÜZ †Kv‡bv K¬v‡ei m`m¨c` jv‡fi Av‡e`‡bi †ÿ‡Î;
41. cY¨ mieivn, Pyw³ m¤úv`b ev †mev mieiv‡ni D‡Ï‡k wbevmx KZ©…K †UÛvi WKy‡g›Um& `vwLjKv‡j;
42. †Kv‡bv †Kv¤úvwb ev dvg© KZ©…K †Kv‡bv cÖKvi cY¨ ev †mev mieivn MÖnYKv‡j;
43. cY¨ Avg`vwb ev ißvwbi D‡Ï‡k wej Ae Gw›Uª `vwLjKv‡j;
44. ivRavbx Dbœqb KZ©…cÿ (ivRDK), PÆMÖvg Dbœqb KZ©…cÿ (wmwWG), Lyjbv Dbœqb KZ©…cÿ (†KwWG),
ivRkvnx Dbœqb KZ©…cÿ (AviwWG), MvRxcyi Dbœqb KZ©…cÿ, K·evRvi Dbœqb KZ©…cÿ ev mgq
mgq, miKvi KZ©…K MwVZ Abyiƒc KZ©…cÿ A_ev wmwU K‡c©v‡ikb ev †cŠimfvi Ab¨vb¨ mswkøó
KZ©…c‡ÿi wbKU Aby‡gv`‡bi wbwgË feb wbg©v‡Yi bKkv `vwLjKv‡j;
45. ÷¨v¤ú, †KvU© wd I KvwU©R †ccv‡ii †fÛi ev `wjj †jLK wn‡m‡e wbeÜb, jvB‡mÝ ev ZvwjKvfyw³
Ki‡Z Ges envj ivL‡Z;
46. Uªv÷, Znwej, dvD‡Ûkb, GbwRI, gvB‡µv‡µwWU AiMvbvB‡Rkb, †mvmvBwU Ges mgevq mwgwZi
e¨vsK wnmve Lyj‡Z Ges Pvjy ivL‡Z;
47. †Kv‡bv wbw`©ó e¨w³ KZ©…K wmwU K‡c©v‡ikb GjvKvq evwo fvov ev wjR MÖnYKv‡j evwoi gvwj‡Ki:
48. †Kv‡bv wbw`©ó e¨w³ KZ©…K cY¨ ev †mev mieivn MÖnYKv‡j mieivnKvixi ev †mev cÖ`vbKvixi|
e¨w³ wiUvb© `vwL‡ji c×wZ :
c~‡e© AvqKi Aa¨v‡`k, 1984 Abymv‡i ¯^vfvweK e¨w³ Ki`vZv‡`i wiUvb© `vwL‡ji Rb¨ `ywU c×wZ cÖPwjZ
wQj- mvaviY c×wZ I mve©Rbxb ¯^wba©viYx c×wZ|
eZ©gv‡b AvqKi AvBb, 23 Gi Av‡jv‡K ¯^vfvweK e¨w³ Ki`vZv‡`i wiUvb© `vwL‡ji Rb¨ ¯^wba©viYx c×wZ
i‡q‡Q| Ab¨ †Kvbfv‡e wiUvb© `vwL‡ji my‡hvM †bB|
¯^wba©viYx c×wZ‡Z wiUvb© `vwL‡ji eva¨evaKZv (aviv-170)
aviv 166 Gi Aaxb wiUvb© `vwL‡ji AvBbvbyM eva¨evaKZv iwnqv‡Q GBiƒc mKj e¨w³ aviv 180 Gi
Aaxb ¯^wba©viYx c×wZ‡Z wiUvb© `vwLj Kwi‡eb|
 AvqK‡ii mvaviY ÁvZe¨ welqvewj.....11

¯^wba©viYx c×wZ‡Z wiUvb© `vwLj Kivi A_© nj Ki`vZv Zvi wb‡Ri Avq, Ki, m¤ú` I Ab¨vb¨ `vq
wba©viY ¯^qswµqfv‡e m¤úbœ K‡i‡Q|
Kiw`e‡mi cieZ©xKv‡j wiUvb© `vwLj Kiv hv‡e wK?
AvqKi AvBb 2023-G Kiw`em cieZ©xKv‡j ¯^vfvweK e¨w³ Ki`vZvMY ¯^wba©viYx c×wZ‡Z wiUvb© `vwLj
Ki‡eb| Ab¨ †Kv‡bv c×wZ‡Z wiUvb© `vwL‡ji my‡hvM †bB| Z‡e Kiw`e‡mi c‡i wiUvb© `vwL‡j Ki`vZv‡K
174 aviv Abymv‡i AvqKi w`‡Z n‡e|
Kiw`em
Ki`vZv KZ©…K wiUvb© `vwL‡ji me©‡kl ZvwiL n‡jv Kiw`em| Kiw`e‡mi g‡a¨ wiUvb© `vwLj Ki‡j †Kv‡bv
cÖKvi Rwigvbv ev AwZwi³ A_© cwi‡kva Ki‡Z nq bv| AvqKi AvBb Abyhvqx ¯^vfvweK e¨w³ Ki`vZv‡`i
Rb¨ cÖwZeQ‡ii 30 b‡f¤^i Kiw`em|

2024-2025 Kie‡l©i Rb¨ 30 b‡f¤^i 2024 ZvwiL n‡”Q Kiw`em, A_©vr †Kv‡bv cÖKvi Rwigvbv ev
AwZwi³ A_© cwi‡kva e¨ZxZ wiUvb© `vwL‡ji me©‡kl ZvwiL| GKRb ¯^vfvweK e¨w³ Ki`vZv 1 RyjvB
2024 †_‡K 30 b‡f¤^i 2024 Zvwi‡Li g‡a¨ 2024-2025 Kie‡l©i wiUvb© `vwLj Ki‡eb|
GQvovI wb‡gœv³ †ÿÎmg~‡n wfbœ wfbœ Kiw`em i‡q‡Q, †hgb :
(K) †Kv‡bv ¯^vfvweK e¨w³ Ki`vZv whwb c~‡e© KL‡bvB wiUvb© `vwLj K‡ibwb Zvi Rb¨ 2024-2025
Kie‡l©i Kiw`em 2025 m‡bi 30 Ryb;
(L) we‡`‡k Ae¯’vbiZ †Kv‡bv ¯^vfvweK e¨w³ Ki`vZvi †ÿ‡Î, Zvi evsjv‡`‡k cÖZ¨veZ©‡bi w`b
n‡Z 90 (beŸB)Zg w`b, hw` D³iƒc e¨w³-
(A) D”P wkÿvi Rb¨ QywU‡Z A_ev PvKwii Rb¨ †cÖl‡Y ev wj‡q‡b wbhy³ n‡q evsjv‡`‡ki
evB‡i Ae¯’vb K‡ib; ev
(Av) A_© DcvR©‡bi D‡Ï‡k¨ ˆea wfmv Ges cviwgUavix n‡q evsjv‡`‡k evB‡i Ae¯’vb K‡ib;
Kiw`e‡m ZvwiL †h‡ÿ‡Î miKvwi QywUi w`b †m‡ÿ‡Î D³ w`‡bi Ae¨ewnZ cieZ©x Kg©w`em|

wiUvb© Kxfv‡e `vwLj Ki‡e

AvqKi wiUvb© eZ©gv‡b g¨vbyq¨vwj †hgb `vwLj Kiv hvq †Zgwb AbjvB‡b B-wiUv‡b©i gva‡g `vwLj Kivi
my‡hvM Av‡Q|
 wba©vwiZ mv‡K©‡j : Ki`vZv wUAvBGb mb‡` DwjøwLZ Awa‡ÿÎ ev mv‡K©‡j wiUvb© `vwLj Ki‡Z
cvi‡e|
 `~Zvev‡m: wiUvb© `vwL‡ji mgq Ki`vZv we‡`‡k Ae¯’vq Ki‡j we‡`‡k Aew¯’Z evsjv‡`k
`~Zvev‡mI wiUvb© `vwLj Kiv hvq|
 B-wiUvb©: Ki`vZv AbjvB‡b https://etaxnbr.gov.bd GB I‡qemvBU e¨envi K‡i wiUvb© `vwLj
Ki‡Z cvi‡eb|
Z‡e, wiUvb© cÖ¯ÍyZKvixMY‡K Avewk¨Kfv‡e https://etaxnbr.gov.bd GB I‡qemvBU e¨envi K‡i
Ki`vZv‡`i wiUvb© `vwLj Ki‡Z n‡e|
12.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
wiUvb© `vwLj bv Ki‡j Kx nq?
AvqKi AvBb Abyhvqx †hme †ÿ‡Î wiUvb© `vwL‡ji cÖgvY `vwLj eva¨Zvg~jK Kiv n‡q‡Q, wiUvb© `vwLj bv
Ki‡j †m mKj †mev n‡Z ewÂZ n‡Z n‡e| †hgb M¨vm I we`y¨r ms‡hvM cvIqv hv‡e bv wKsev ms‡hvM
wew”Qbœ n‡e, †eZb-fvZvw` cÖvw߇Z Amyweav n‡e BZ¨vw`|
GQvovI wbgœewY©Z welqvw`i gy‡LvgywL nevi m¤¢vebv i‡q‡Q, †hgb-
(K) AvqKi AvB‡bi aviv 266 Abyhvqx DcKi Kwgkbvi KZ©…K Av‡ivwcZ Rwigvbv cwi‡kva Kiv|
(L) DcKi Kwgkbvi KZ©…K GKZidvfv‡e wba©vwiZ Ki cwi‡kva Kiv|
e¨w³ Kinvi
mvaviYfv‡e †gvU Av‡qi Dci Kinv‡ii Zdwmj Abyhvqx Kinvi cÖ‡qvM K‡i GKRb Ki`vZvi †gvU
Av‡qi Dci Av‡ivc‡hvM¨ AvqK‡ii cwigvY wbiæcY Kiv nq| 2024-2025 Kie‡l© wb¤œwjwLZ nv‡i
Av‡qi Dci AvqK‡ii nvi wba©vwiZ n‡q _v‡K :
¯^vfvweK e¨w³ Ki`vZvi †ÿ‡Î :
cÖ_g 3,50,000 UvKv ch©šÍ  k~b¨ nv‡i;
cieZx© 1,00,000 UvKv ch©šÍ  5% nv‡i;
cieZx© 4,00,000 UvKv ch©šÍ  10% nv‡i;
cieZ©©x 5,00,000 UvKv ch©šÍ  15% nv‡i;
cieZx© 5,00,000 UvKv ch©šÍ  20% nv‡i;
Aewkó UvKvi Dci 25% nv‡i Ki avh© n‡e|

2024-2025 Kie‡l© GKRb cyiæl Ki`vZvi †gvU Av‡qi cwigvY 50,00,000 UvKv n‡j Zvi †gvU
Av‡qi Dci Av‡ivc‡hvM¨ AvqK‡ii cwigvY n‡e wb¤œi~c:
†gvU Avq Ki nvi K‡ii cwigvY
cÖ_g 3,50,000 UvKv ch©šÍ †gvU Av‡qi Dci k~b¨ k~b¨
cieZx© 1,00,000 UvKv ch©šÍ Av‡qi Dci 5% 5,000
cieZx© 4,00,000 UvKv ch©šÍ Av‡qi Dci 10% 40,000
cieZx© 5,00,000 UvKv ch©šÍ Av‡qi Dci 15% 75,000
cieZx© 5,00,000 UvKv ch©šÍ Av‡qi Dci 20% 1,00,000
†gvU : 18,50,000 UvKvi Dci 2,20,000
evwK : 31,50,000 UvKvi Dci 25% 7,87,500
†gvU : 50,00,000 UvKvi Dci 10,07,500
Z‡e Ki`vZv hw` gwnjv Ki`vZv nb A_ev 65 eQi ev Z`~aŸ© eq‡mi Ki`vZv nb Zvn‡j †gvU Av‡qi
Dci Av‡ivc‡hvM¨ AvqK‡ii cwigvY n‡e wb¤œiƒc :
cÖ_g 4,00,000 UvKv ch©šÍ - k~b¨ nv‡i;
cieZx© 1,00,000 UvKv ch©šÍ - 5% nv‡i;
cieZx© 4,00,000 UvKv ch©šÍ - 10% nv‡i;
cieZ©©x 5,00,000 UvKv ch©šÍ - 15% nv‡i;
cieZx© 5,00,000 UvKv ch©šÍ - 20% nv‡i;
Aewkó UvKvi Dci 25% nv‡i Ki avh© n‡e|
 AvqK‡ii mvaviY ÁvZe¨ welqvewj.....13

†gvU Avq Ki nvi K‡ii cwigvY

cÖ_g 4,00,000 UvKv ch©šÍ †gvU Av‡qi Dci k~b¨ k~b¨
cieZx© 1,00,000 UvKv ch©šÍ Av‡qi Dci 5% 5,000
cieZx© 4,00,000 UvKv ch©šÍ Av‡qi Dci 10% 40,000
cieZx© 5,00,000 UvKv ch©šÍ Av‡qi Dci 15% 75,000
cieZx© 5,00,000 UvKv ch©šÍ Av‡qi Dci 20% 1,00,000
†gvU : 19,00,000 UvKvi Dci 2,20,000
evwK : 31,00,000 UvKvi Dci 25% 7,75,000
†gvU :50,00,000 UvKvi Dci 9,95,000
Z…Zxq wj‡½i Ki`vZv Ges cÖwZeÜx e¨w³ Ki`vZvi †ÿ‡Î Kigy³ Av‡qi mxgv 4,75,000 UvKv|
†M‡RUfz³ hy×vnZ gyw³‡hv×v Ki`vZvi †ÿ‡Î Kigy³ Av‡qi mxgv n‡e 5,00,000 UvKv|
 cÖwZeÜx ev †cvl¨ i‡q‡Q Ggb wcZvgvZv ev AvBbvbyM Awffve‡Ki †ÿ‡Î Kigy³ mxgv cÖ‡Z¨K
mšÍvb ev †cv‡l¨i Rb¨ 50,000 UvKv cÖvß n‡eb| Z‡e wcZvgvZv Dfq Ki`vZv n‡j †h‡Kv‡bv
GKRb GB myweav cÖvß n‡eb|

Rbve mvweŸi †nv‡mb Ges Zvi ¯¿x iIkb Aviv `yÕR‡bB Ki`vZv Ges Zv‡`i `yRb mšÍvb cÖwZeÜx e¨w³i
msÁv Abyhvqx cÖwZeÜx wn‡m‡e we‡ewPZ| 30 Ryb 2024 Zvwi‡L mgvß Avqe‡l© Rbve mvweŸi †nv‡mb †gvU
Avq 5,50,000 UvKv Ges ¯¿x iIkb Avivi †gvU Avq 5,50,000 UvKv|
Rbve †gvt mvweŸi †nv‡mb cÖwZeÜx e¨w³ wcZv wn‡m‡e cÖ‡Z¨K cÖwZeÜx mšÍv‡bi Rb¨ 50,000 UvKv
AwZwi³ Kigy³ mxgvi myweav MÖnY K‡ib Zvn‡j Zvi †gvU Av‡qi Dci 2024-2025 Kie‡l©
Av‡ivc‡hvM¨ AvqK‡ii cwigvY n‡e wb¤œiƒc :
†gvU Avq 5,50,000/-
ev` : Kigy³ mxgv (3,50,000 + 50,000 + 50000) 4,50,000/-
Aewkó 1,00,000/-
†gvU Av‡qi Dci cÖ‡hvR¨ AvqKi (1,00,000  5%) 5,000/-

A_ev, iIkvb Aviv cÖwZeÜx e¨w³i gvZv wn‡m‡e cÖ‡Z¨K cÖwZeÜx mšÍv‡bi Rb¨ 50,000 UvKvi AwZwi³
Kigy³ myweav MÖnY K‡ib Zvn‡j Zvi †gvU Av‡qi Dci Av‡ivc‡hvM¨ AvqK‡ii cwigvY n‡e wb¤œiæc :
†gvU Avq 5,50,000/-
ev` : Kigy³ mxgv (4,00,000 + 50,000 + 50,000) 5,00,000/-
Aewkó 50,000/-
†gvU Av‡qi Dci cÖ‡hvR¨ AvqKi (50,000  5%) 2,500/-
†gvU Av‡qi Dci cÖ‡hvR¨ b~¨bZg Ki 5,000/
Z‡e Rbve †gv. mvweŸi A_ev Zvi ¯¿x iIkvb Aviv †h‡Kv‡bv GKRb GB myweav cÖvß n‡eb|
14.....U¨v· gv÷vi : e¨w³ AvqKi I †Kv¤úvwb AvqK‡ii cÖ¨vKwUK¨vj MvBW
Ki`vZvi Ae¯’vb‡f‡` b~¨bZg Ki
XvKv DËi wmwU K‡c©v‡ikb, XvKv `wÿY wmwU K‡cv©‡ikb Ges PÆMÖvg wmwU K‡cv©‡ikb 5,000/-
GjvKvq Aew¯’Z Ki`vZv
Ab¨vb¨ wmwU K‡cv©‡ikb GjvKvq Aew¯’Z Ki`vZv 4,000/-
wmwU K‡cv©‡ikb e¨ZxZ Ab¨vb¨ GjvKvq Aew¯’Z Ki`vZv 3,000/-

ingvb †nv‡mb XvKvi ¯’vqx evwm›`v| Zvi 2024-2025 Kie‡l© Ki‡hvM¨ Avq 4,50,000 UvKv, D³ Kie‡l©
ingvb †nv‡mb AvqKi wewb‡qvMRwbZ †iqvZ cvq 2500 UvKv| ingvb †nv‡m‡bi AvqK‡ii cwigvY wb¤œiƒc :
†gvU Avq 4,50,000/-
Kigy³ mxgv 3,50,000/-
†gvU Av‡qi Dci cÖ‡hvR¨ AvqK‡ii cwigvY (1,00,000  5%) 5,000/-
ev` : †iqvZ 2,500/-
2,500/-
b~¨bZg Ki`vq 5,000/-

XvKv DËi wmwU K‡c©v‡ikb I XvKv `wÿY wmwU K‡cv©‡ikb GjvKvq b~¨bZg Ki`vq n‡e 5,000/-
†bvU : Ki`vZvi Avq Kigy³ mxgv AwZµg bv Ki‡j Ae¯’vb‡f‡` b~¨bZg Ki cÖ‡hvR¨ n‡e bv|
AvqKi KZ©…cÿ
AvqKi AvB‡bi 4 avivq AvqKi KZ©…c‡ÿi aviYv †`Iqv n‡q‡Q| 4 aviv Abymv‡i GB AvB‡bi D‡Ïk¨
c~iYK‡í, wbgœewY©Z AvqKi KZ©…cÿ _vK‡e| h_v :
(K) RvZxq ivR¯^ †evW©;
(L) gyL¨ Ki Kwgkbvi,
(M) gnvcwiPvjK (cwi`k©b);
(N) Ki Kwgkbvi (Avwcj) ;
(O) Ki Kwgkbvi (e„nr Ki`vZv BDwbU);
(P) gnvcwiPvjK (cÖwkÿY);
(Q) gnvcwiPvjK (†K›`ªxq †Mv‡q›`v †mj);
(R) Ki Kwgkbvi;
(S) AwZwi³ Ki Kwgkbvi whwb AwZwi³ Ki Kwgkbvi (Avwcj) ev AwZwi³ gnvcwiPvjK (†K›`ªxq
†Mv‡q›`v †mj), AwZwi³ gnvcwiPvjK (cÖwkÿY), AwZwi³ gnvcwiPvjK (cwi`k©b) ev cwi`k©x
AwZwi³ Ki Kwgkbvi;
(T) hyM¥Ki Kwgkbvi whwb hyM¥Ki Kwgkbvi (Avwcj), cwiPvjK (cÖwkÿY), cwiPvjK (†K›`ªxq
†Mv‡q›`v †mj), cwiPvjK (cwi`k©b) ev cwi`k©x hyM¥Ki Kwgkbvi;
(U) DcKi Kwgkbvi;
(V) Ki Kwgkbvi KZ©…K Zvi Awa‡ÿÎvaxb DcKi KwgkbviM‡Yi ga¨ n‡Z g‡bvbxZ U¨v· wi‡Kvfvwi Awdmvi;
(W) mnKvix Ki Kwgkbvi;
(X) AwZwi³ mnKvix Ki Kwgkbvi Ges
(Y) Ki cwi`k©K|