1

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:
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PlP PUjP w 2009-2014

1.0
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Cx

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10

4.8

eUwP nAi Jzj zsUAv Cwt, t v zs

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4.9

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MzVUz.

4.10 DPP Gvd v

PUjPUU Mv.
4.11

jAiiAiwU

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itz

gdz DyPU zsPz U g gdUAz Z DPPz

GvdP v jAiiAiwU qz.

4.12 idz PqUtl UU GzU RAi GzUq

j tU CPz Zj GvdU
4.13 AiPg, Czg Aig GzU x a
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v EAzsz GvAi PU CjAv P P z.

11

5.0 PAi wU
5.1

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5.1.1

GzU CPU itPV gdz Jq Eg gPj

sU Ugw z.

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F P Aq rPzgjU PU zz PUjP zU
q CPUz.
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GzU dv iZ q z s wAi gz.
Mts U MAz s g d iv PUjP GzUUV
rAv Z qUz. Cz, rPU
d zAi, , , DlzAi, wUU Eggz.
CUV s PzPAqjUV P jg v w
Pe F w MUArgvz. PUjPzU P sAi
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P wzr vgUz.
5.1.4 z jg v w iUz vU siPg v
GzU dv ia vAiijUz. PUjPUU sAi
rzU F vz Dzsgz Pz jg v w
Pe C qPUz.
5.1.4 siPg AidAi zggV jUt g Aq rPU
CP PUz. AiiAiV s iPjU Uv iUaAi
Pg P jg qUz.
5.1.6 KPAQt WlP U PAi AidAi gvVg
AidU PlP PUjP z Aq (PLJr) C
rz eUz w JPgU itz sAi eUP CgV
t jgz zU siPjU qz.
U qAiU
d PLJr Cz gU w, td wvg GzUU
z. Gzv Plqz P PLJr Az AdgVgP. zj

12

s wAi s C PAi Uv AizU qAiz

v AidAi Wv Ai aAiAv PAiUvUz
RavrP zsgP.
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PvP Vjz d 20% g v GzUU ggd
iq JAJJA WlPUUV PjUz.
5.1.8 z PUjP z C rU itz d
, Dv, w UU Avz ifP PAiUU l
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Evg
PAiU
q
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PrUUz.
5.1.9 sv PAiU AidAi PU rPzgg AUU
Pz CP PAiUU P ir, dP PAiz
CP g zAv MvUz.

5.2 PUjP z/vU u

5.2.1 PUjP z Aq (PLJr)Ai v z
PUjPzz DP sv PAiU Czg
jAi Ai Dqv A Cx PUjP AWUU
Pqz. F jwAi CzszU v jAi u
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PLJr v j AU dv gg wPAi
ZP irPUz.
5.2.2 GzU PUjPzz uAi vB s zsUAv
R PUjP z/vUU AAzAv PUjP m
Pg Ai QAiAi vjvUUz. F Ai
JzgU CqvqU AAzsl ESUq ia
jUz

13

5.3 Utlz sv PAiU

5.3.1 Iv g, Cv zv ggd, P g, GUt PAi
vgu , AZg AP wvg eUwP Utlz sv
PAiU Aq rPzgjU MzV, Cg F z PAiU
, U JAq PAi Pg PAiiZgu iq xgUAv
iqz.
5.3.2 z PUjPz / vU U 20- 25% eU
m sPV j GzVU PrUAi Pz eU
vAv iqz
5.3.3 sv sU QAiAi dAiU GPAq,
U v g j Pq Pz U jg u
Ai CrPUz.
5.3.4 t PlP C Pgqg (JPr) AidAi Cz P
gdz Pz vz APe z, Ezg
EPU 25 Q gz zz PUjP ZAiU, ltU,
GUgU U PUjPAiU C rUz.
5.3.5 J P r PAiPzAi CxgAz Prz R PUjP
Pjqg U F PU vjgAv PAiUv iqUz:
avzUz P AUg- zg
Uz P vPg- g
U, Gq P avzU-AUg
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Ezz zg, eg wvg fUU CPUAv E P
PjqgU C iqUz.

14

5.3.6 Ai VP A
U CU i a
zAz
Pv Uv PUjP AiU F PVAv C rUz :
GP

j, P, UPm, j, UzU, v
gAiZg fU
UAqAv.

Al

UU, UPm,
fU
UAqAv.

Dg Agt

AUg UiAvg, Pg, U, UzU, P,

U, UPm, eg, ztUg, Aq v
zsgq fU
UAqAv.

iw/eP
vAve

g, AUg, -zsgq, U, U,
UU, Pg, v Aq fU.

Dm

gUg, U, zsgq v Pg fU.

z GqU

AUg UiAvg, vPg, Pg, Aq,

U, zg, zsgq, v Evg fU

avzU,

wvg

Pg
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fU

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v AUg v gUg fU

5.3.7 n Ds EArAi Kg mPf CAq EAq (JLJnL)

AiUzq AUj MAz Kg P
Uz.
5.3.8 F PUjPAiU C PAi Ai zV
AzjAiAv x PAiqAi gPg gaz Czg
AiAv v v PAiU MzV AiwUz.

15

5.3.9 Uz Dg Agu P DgAUz. ig,

UPm, jAig v eVU it Avzg EAv
PU C wUUz.
F PUjP AiU Uv PwAi CAiiV J lz
Ai djU sz GzU qz JAz jQVz. F
AiU zq PUjPU v WlPU Av GvdP
v jAiiAiwU r DPUz.
5.3.10 SV-gPg zjP () / AiQP Gz/PA/Pg
AUU P Gvd r SV PvzAi PUjP z/
vU z g vUz.
5.3.11 g
jwAz
sv
PAiU
C
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eUjzPV 500 Pn gU Aqzq
vP sv PAi C Uz.
5.3.12 gPg U, , UU, j, zg v egU
jwAi i tU C PAiU PUwPArz.
itU gu/ eUj PAi AUg, U v
Ai PAiUvUwz Cz, gdz E Az f/PAzU
Kg GzVz.
5.3.13 2009-10 DAiAi stz RAwU
PPAq AidU Wgvg.
gd Pg g.1000 Pn AaPAi P.L.J.r. S r,
w fAiAi 1000 Az 2000 JPgU sAi
rPAq C rUz. EzjAz gg PUjPU
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g zsUvz.
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P, Ptz Cm P v UA f Ai
aPr vQ AUg Uz gtU vAiijP
AQt Uz.

5.4 DyP AiU C

16

5.4.1 PUjP v DyP tUU DyP AiU (J E ghq)

v UAq U gs ZP zVg gd gPg
DyPAiU C PAi PUwPArz.
5.4.2 J E ghq U gAq UU KP UQ CAVPg r
PAz gPgz CzU sg iqvz. PAz gPg
ejUg J E e Pz 2005 P CUtV zs vPjU
v C PAiiZgu iqwg WlPUU DyP sU
qUz.
5.4.3 gdz DyP AiU vPg tUU Pz A
qzPV vPz DyP Ai wAi WUz.

5.5 P C
5.5.1 PUjP v td AiU PU Pz P i
A
CU Mv qUz. F QAiAi zz
CUv P itPV, Eg PvAi a
v
gAiPz U Cvz P vf U qUz.
5.5.2 igPmAi rPg PvAi CUV SV Aiz
Aq rPU gPg Gvfz
5.5.3 AijU GzUP a P P C PUU Mv
qUz.
5.5.4 Gz-Pt AU q P AP P Gzz
CUvPUtV
P
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AU
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GvfUz.
5.5.5 GzU v vgw zAi PU AAz J
ZlnPU z. Pg gag P DAiU
U zV vz PlP P U PU J
GvdP PU Cvv svA qAv Ai UUz.

5.6 Gzv C

17

5.6.1 P A v AiP U
zV Ai AiPg AiA
GzU Gvf Mv qUz. Aidg, Czg
GzUU U qzg P Gzv s
Mqr P Aiv iqUz. idz PqUtz Uz
AiPjU a Zz zgAiAv a Uz.
5.6.2 PAz gPg ejU vAg gf UA Gz v AidAi
PAq iZ v A r q
sU UUz.
5.6.3 s Gzg ZzU
V f PUjP PAzU iUz
sU aUz. F sU GzU U gAP v
PAii AvU Cg J Ai MzVvz. gAP
Avz PAiiZgu vUAv vaAvPAv PAiz.
5.6.4 Cwt PUjPU ggv zqzV z gAv Pz A
Ai MzVUz. F tUAi Avz iUz P
Aiv Cgt v jg PU P Mqr Ai
MzVz. PlP PUjP z PAiP Aw Kr
gd g gdUg Ai GzUU PgzAi CU Csz
Aid Ai GzU qAiAv iqUz.
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VgQU Ugw g Pzjzz, GAiP e
UAv PUjPU GvfUz

5.7 Cwt,t v zs itz GzUU PAPv U

5.7.1 t PlP igAsz Azsz Pl gwUz
q. J e PA gg PlP zs sU zg Gz
stiqv PlPz CszAiP Dzsgz
Az CAz
vU wzg
5.7.2 F Az vU d, eP EAzs, PGv U Agt,
Gzv PUjP PvP AA. vP PAiq ga
P q. PA gg zsAizU FqjAv PAiAid

18

PUUz U F wAi CAi UtAi svA Az

AiwUz.
5.7.3 gPgz ESU v dP GzU v DP U
RjU gdzg Cwt, t zs WlPU Gv UU
15% Dzv Rj q Cw qUz.
5.7.4 Azz zUg PUjPU nAi U
xUAv DP v DPP GvdU v vU
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qUz Urzz vPU a sv PAi MzV
DPP Zj GvdPU qzg P ggdzg E
PUjP CP aUz.
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iglP CPUAv z PAzU Uz.
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PUjPU GvfUz. P z vv sg
A
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gU zAi P PAiw, jAiiAiw v vP
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Aifv AAiiV iqUz.
5.7.7 gPg S v UzU Pvz v UAq F Pvz
tUU PAiAid gz.
5.7.8 PPg
GvzPvAi
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5.7.9 PLJr Ai PUjP z CUU P 20% g z
JAJJA PUjPUU jUz. F z
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iqU Ai GzUU, idz CQv Uz GzUU Dzv

19

gU qUz. lt zUg PUjPU Ugz g

zP Avj vUz.
5.7.10 PAz gPgz AAzsl g AidUz ASIDE, CGTFS, CLCSS,
JAJJAE UU C U zs aAiU g
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CvP Aid GzU qAiAv gP PU gd
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GjUV PUjP v td ESAi vP sU
vgAiUz.
5.7.11 GzUU Cx PPzgjU MzV AW AU v v
uUjPU zz P CUtV g gUz.
5.7.12 eUwP DyP Pvz Adjvz juV g GzU, Czg
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gZAi P P WlPU ZvjPArAiizg g
E APz, E P V. P jg Pe g
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v UPV PPUUz.
F Pg vPz
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5.8 Gvz Pvz zs

5.8.1. DyP tU v Aw ZP GvzPv R v vz
JAz z Zg. FPvz zqs tU vR C
v GzUPU itP CvUv. v v zsQ F
Pvz w tUU R zsUV.
5.8.2. PAz gPg Wg gAi Gvz zsguU CUtV
GvzPvz ZPV gd gPg Zz R vUz
vjU, sv, zz sv PAi, PP/jg AA
P AiU U U a U r jP Z
PrU g qz.
5.8.3.
isPgAU PAmn UAz avz
iUz vU CAi Gvz Pvz tUU CUvz Aq
rPU Pz vgt z.

20

5.9 gs Aiz zs
5.9.1 gz U, vAiigz U U U g ZPV
gd gPg g PU PArz. gs it
a
gd PVz. P wAi PAiiAi PU U
gs git Ut U Uj ElPVz.
5.9.2 PlP gs zsP PAzz gAi PUjP v g PAz
(Ln) gs gP Pz igPm iw e, gs zRwU,
tP wvg DP sU gszgjU MzVvz. Ugvg
UPg , ZU g Pz vAvez
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vAve U DgUUV P GvdU qUz.
5.9.3 z igPmU PqAiz E, zz it vU
qAizPV gs Dzsjv GzUU GvdU
qUz.
5.9.4 eUwP z / OzP U sU GzU
vUz. gdz Gzg MUAq g AiUU
snU
PAz
Pgz
AidAi
AiU
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5.10 gz AU AgPu
5.10.1 P P PUzg P gz AU vz PU
PUjPUU Gvd qUz. Pz vAvez
PAz
dAgPuU Mv qUz.
5.10.2 PUjPUU g ggd iq AidU vjvUUz.
AidAi szAiPv a v GvzZ V
z j gP v g tgvV iq zsvAi
jQUz. P P PUjPUU g
MzV v AidU PAiUvUUz
5.10.3 z j gP v vdj Agu iq GzUU
Gvd qUz.

21

5.10.4 CAzAiP EAzs Uz U, gQ, eP U

zv GvzU v PU v qUz.
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v vAv ez
PU PUjPUU vUz.
5.10.6 P Prm gnAU zsAz DzAiz Z GvfUz.
F QAiU CUvz vAwP, DyP v AP g MzV P
q AAi UgwUz.
5.10.7 gU AgPuUV Evg ES/AU PAiUv iq
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5.11 Gv Gvz zsUU gg

5.11.1 GzU v PAiiZguU Z
z Gvz vAwPvAi PU
Gvd qUz. Pw v jg AgPuUV g vAve
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5.11.2 v GzU v AP ifP dj Av
MUz. CU AijU vgw qAv, s P
GvUAv, i U qAv MvUz.
rPzgg id it PAiz a
jwAi sU
ZUz.

22

5.12 zsvP PvU Gv dPV Evg w PU

5.12.1 d v Gq Pv V AijU a GzU
qwz.
Pg jAz zAq CAw Gv U i
gtAi Pzz, a v gz tUAi
PAPtzVz.
Ez zP DAi v
CPUz. F PvP a A q gPg vPz
t w 2008-2013 Ai FUU Pnz.
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v v gz PU Mv qwz. eP v gz
QAU P sUP zsvPU CPU CUvz.
Rd Pvz Pz CU iUz q gPg PlP Rd
w-2008 Pnz. F wAi CAU Ut Dzsjv PUjPU Q
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Pz eUVz. F Pvz a DUV CP eUU
SV Pvz sVvzAU Dg PU Uz. PAz
Pgz AidAi sqz gdz U sq PU
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g gAi gdU ev PUAv F PvP a A
qUz. P-dg PAi v Ex Gv Pg
PSUU P jwAi g qUz. F Pvz CUV
gd vPz wAiAz gvgz.

23

5.13 sU gP
5.13.1 PlP GzU v (PAiJi) UrPzgjU J
sU MAz Pq zgAiAv iqUz. rPzgjU
Cz zgv P Pz J g MzV Gz Ai
jit ZAv rPUz.
5.13.2 GzUU v rPzgjU CUv iwAi MzV QAi
vgAiUz. z rPzgg ZV DP PlP
qAig P juPjAiiV zsjUz
5.13.3 KP UQ Cz QAiAi E juPjAiV ir a
CAVPg/CzU
J JZ J / J J J q /r
J J q U AvzAi zgAiAv iqUz.
PlP PUjP (sm) DP 2002 AAz AiU
PV jP Z vV, g CAiiV
iq CP irPqUz. CUvg J CzU
Uv Aiz 45 U NU Av P vUzPUz.
5.13.4 Cwt, t v zs itz GU U f lz
KP UQ Cz w (rJJq) zsjz. F
AAzsV PlP PUjP sm PzU P wzr
vgUz.
5.13.5 rPzgjU iUz/ iw Pr U MzVUzz
AAz J iwU m/ CAve UP
MzVUz.
5.13.6 (1) CAvgAi, gAi, gdlz rPzgg i v Uw
z Kr gdP v itz Aq jz gAv
AiwUz.
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sVAi/flz PUjP Czv U qUz.
5.13.7 zs ESU q Ai juPjAiiV U
GvsvA qAiUz. FUU ejAig / g
PAiwU CvP Aid qAi GzVz.

24

5.13.8 g v AidU vjvUwAi PAiUviq Aiv

qAiwz Ezg Gd Aid Ai GzU qAi.
5.13.9 gPg gg U wAi PUjP v tezU
tUU iUz iqz. Gzv AidU C v
PAiiZguU CqZu GAliq zs ZgU j AP
wvg tP AU dv iZ sU KrUz.
5.13.10 PUjP v td gU wU
UAq gavUg
gdlz PUjP jv PUjP wAi Cz UwAi
jz.

5.14 GvdPU v jAiiAiwU

5.14.1 eUwPgtUAq DyPvAi-GzU xV v v
Av DPPz Gvd v jAiiAiwU g
PAiUvU gd gPg zVz. GzUPU it
v Gvz Dzsjv GvdU P CQv svA qAi
AiwUz.
5.14.2 J Z J Ai sg gU U AidUU CUAz
gdP CPv v CAv AidU vAi Dzsgz
Pe Pg sg GvdP ZjAiiV GvdU
qUz.
5.14.3 Gvd v jAiiAiwU P jwAi CU gdz
vPU VPv vPU nAi CAzs - 1 vjgAv
AiUV VPjUz.
5.14.4 Aq rP qU Gvd v jAiiAiwU
CAz-2 g qVz.
5.14.5 GvdUU Cg Pvz ZlnPU nAi CAzs3
g qVz.
5.14.6 GvdUU CVg ZlnPU nAi CAzs4 g
qVz.

25

5.14.7 Gvd v jAiivU Adg iq Pz gv v

AiU CAzs5 g qVz.

5.15 Cz j
5.15.1 PUjP wAi EjPArg UjU Uv Pz F
PV g UwAi UU UrVz.
Avz

AiiUg a
GzUP
(P ASU)

rPAiiUg a
Aq
(Pn g.U
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2009-10
2010-11
2011-12
2012013
2013-14

1.00
3.00
5.00
7.50
10.00

30,000
90,000
1,65,000
2,40,000
3,00,000

26

5.15.2 F PUjP wU AAz J PU Cz UwAi

j gd lz CAvg sVAi Gv wAi
gaUz.
F wAi F PUjP wU AAz J
DzU AAzsl ESU P Az ejUz
Ravrz. Cz, F wAi PUjPwAi juPj
CP CUvz zs wzrU sg iqz.
F PUjP wAi Cz UwAi UU P gAi F
wAi Pnz.

27

CAzs - 1

Gvd v jAiiAiwU
q vPU Aig VPgt
Ml
v
PU
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4

Ai-1
CvAv
Azz
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Ai-2
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1.

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2.

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28

P
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AiAzg
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29

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30

P
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31

CAzs - 2

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1
2
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P irgAv)

Ai Ai Ai Ai -

1
2
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32

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irz U m, EJL v EJs v v zwUV RZirz
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Gvd WlPz g w iz 50% g C qz GzUU

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1.1

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zgz PlPz CwAzz vPU g WlPUU Z j
rP Aizs.
5% g, Dzg Uj it Cw t, t, zs itz Gvz
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zAP z Aiw :
Ji J JA E, v v U AidUU :

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gd PUjP Aq rP v C U, g lz tP
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vUU z Lz UU iv (D) PlP PUjP z

33

Aq, PlP t PUjP U, PlP z C

U, PlP PUjP Aq rP v C U, PUjP
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1
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2

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Azt PUjP , qU, PUjP PlqU,
zzU Pi- Pgj C Vz P
irPU CAw PAi vP CAiUvz. F Az
Pi- ir PAqU ZAiz, PUjP wAi Pg
PAivz v zsjUz.

34

s jv z i :
Ji J JA E, v v U AidUU

P sAi PUjPzPV jwzU jv F

PU PtzAv iqUz. F Gvd SV Aizg
PUjP z / v CUV jwzU Pq qUz.
Ai
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1
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Ai 1, 2 v 3 :
CAVPv AidAi PAiUvU
gAszAAz g U P g vU, AiAvg U
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F vjU Ai gAsz Lz U Gz Rj
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Ai -4 : s.

35

gs Gzv GzUU GvdU

Ji J JA E, v v U AidUU

(i)

vjU wAz w :

Aiiz Aiz 100% gs Gzv GzU PAiUvU

gAszAAz g UgU AiAvg v g vU
vjP vjUAz 100% w zgAivz.
v Ml Gv z 25% g gs zsvg Ai 1,2 v 3 gg
gs Gzv GzUU z g Gz Rj PZ
U, rsUU, GPgtU, Gvz PAizsU,
mAiA Gv Az gvz PAi UU (CU gs
it Dzsj) 100% vjU w zgAiz. Ai-4
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(ii)

it vUU vUz Zz gw

J AiUg 100% gs v Evg Gzv GzUU

CE, CCC wvg PqAi it v qAi RZ irz tz .50%,
Dzg Uj 2.00 P gUU gz t gw
iqUz.

36

P Gv igPm vjUAz
Ji J JA E, v v U AidUU

Ai 1, 2, 3 gg P Gv Aj GzU U
GzU gvjAz gV P GvU [PlP APM
(Regulation & Development), Pz 1966 g q
(1980g Pz
A.17 g Pg 30..06.1979 g Avg ejU gAv jz) P A.
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PAq PU, PV 5 , 4 , 3 U CAi APMC
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Ai 4 : s.
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Ji J JA E, v, U v C U AidUU

Ai 1,2 v 3 g gAsU Gvz GzUU vd U

Agu AiAv Zz . 50 g Dzg 100 P gUU
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iv vjU (VAT) g r gv s.
U v C U AidUU
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37

g vU
P GzU rP
rz Aq
(AS)
(Pn g.U
)
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P 100. CAvgz w 10
(AiAvPgtU Pn
g
Aq
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51 - 250

P 200 CAvgz w 50
Pn
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251 1000

300
Pn
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CAvgz w 100 Pn
gU Aq rPU 50
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1000 3000

1000 Pn rPU P
750 v w 100 Pn
g.U Zj rPU 25

r gv z v
5 UU P Pz U
VAT vjUAi vz 50% Dzg
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F 5 U Avg 3
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VAT vjUAi vz 75% Dzg
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Dzg g vU
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38

3000 jAz l

1250

12 UU P Pz VAT
vjUAi vz .25 g.
Dzg g vU
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Ai : 4 Aiiz s.
10

DAPg WlPP Aizs

Ai 1, 2 v 3 U w vQ P 100 djU GzU q
P 50 Pn gU Aq rPAi zAi Jgq
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CAiUvz.

11

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gAsU GzUU GvdU

Dg

fU

v v U AidUU :
i C ZAP Plzg gdz Dg fU gAsU
v q.gf sgAi P 75% AijU GzU
q GzP Gvd qUz. Ezg Pg GzVUU
GzVU s v PP i Aid Pg GzUzgg
z Lz U qPVg AwU tz 75% g Aw
iqUz.

39

F jw Aw iq Ml v g vU rz Aqz .
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P PP ESI v EPF U w irgP.
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0.591
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( *Dzsg : PlP gP
gz Aid v ATP ESAi Pn
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PlP i C g
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12

r Aizs
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C z 5%. tP AUU dVAi w irz
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vP z). r Aiz
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40

14

vAve eUj, Utl it v U mAm

Az Gvd
Cw t v t Gvz WlPUU
(i) mPf CUq r Aizs :
Ai 1, 2, 3 g vAve
eUj P J Js /
P J L L r / v q APUAz qz, (Dzg,
PAz gPgz J JJ U MUUz) C z
5% g Aizs.
(ii)

E J M tAi itPgt Z:
Ai 1, 2, 3 g itPgtP vU Zz 75%, (Dzg Uj
75,000 gU).

(iii) L J it v :
LJ U qz z 50% (Uj 25,000 gU) v
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GPgtU RjUV
irz Zz 25% (Uj 50,000gU).
(iv)

mAmU Azt :
mAm PZjU qPz z 75% (Uj 1.25 P
gU) v Pv z 50% (Uj 75,000
gU)

(v)

vAvez CrP
CPv gAi AiUAiU vAv e C r Zz
50% (Uj 50,000 gU),

41

(vi) mPf f EAP Alg :

Aid Zz 25% (Uj 50 P
15.

gU).

PAi v dAgPu PU :
t v zs AidUU :
J AiUg Gvz WlPUU
PAi Zz 50% (Uj 1.0 PgU),
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vd AguU Zz 50% (Uj 5.0 PgU).

16

Q AgPus
t v zs AidUU :
J AiUg t v zs itz Gvz WlPUU Q
GvAiz PU
z GAiVwz QAi P
10% Q GvAizg : g Aqz 10% (Uj 5.0 P
gU) CAzP EAzsz PUV: g Aqz 10%
(Uj 5.0 P gU).

17

gdz
GzU
GvdPU :

wAi

CPV

Zj

J AiUg, 100 QAv Z djU GzU qwg zs,

v v U itz Gvz WlPUU:
w Ai U Mng GzVUU PPg gd i v
GzVU s AidUU AwUAi z Lz U
z v gw iqUz.

42

18

Aidg vAiijPAi Zz Aw
Cw t v t Gvz AidUU
Ai 1,2,3: qAizPV mPP/ qP/ PJs wvg
CPv AUAz Aidg vAiij vU Zz 10000
gUU gzAv, AdgwAi gw gw
iqUz.

19

Pg GzP A
P-dg v Jx
GvzU PAi zz Cx
ZAig Rj vjU AzrPAi GAiV Pg Pg
PSUU P Rj vjUAi r gv V jw
PSAi DyP wU CUtV jUtU z.
ZAig Pg PSU P-dg, Jx
wvg
PAiUU Aq rzU Cz gu JAz jUt F wAi
Pg Gvd v jAiiwU qUz.
Dzg, EAv
PAiP qz a
Aq iv jUtUz.

43

CAzs 3

GvdUU Cg Pvz ZlnPU

1
2
3
4
5
6
7
8
9
10
11
12

PUjPUU gU fP PAiU (vPV jsAi

grUz)
njAi mAU Alg
Dg CAq r Alg
mQP mAU v C
m v jj Ds JQAm
PfAU
vd U j
mjAU
n VgtU
zt
dg EAfAijAU, P, lg ArAU, Dm
v jj, JPnAU, EAqAi AnAU Avz
e PU
P L J r / P J J L r PUjP zz vU
q v Pg sU

gd lz AAid wAi F CAzsz ZlnPU

j / vUAi CPgAiPVz.

44

CAzs - 4

Gvd v jAiiAiwUU Cz PUjP ZlnPU

P
ZlnPU

AS
1 j gvz z vAiij v sn E J zsz
WlPU

2 PPA / gQs q jm /rZg jl PZiV
GAiV AiU DU vAiij WlPU

3 RAqj v vAiij WlPU

4 sm rAi v tAgt
PAzU

5 smP v ghgP AiAvU

6 gAiP UgU
At WlPU
7
O/vAiijz O/gAiP U Aiiz
Agu
/i zs Ez P g QAU iqz
8 gl VAi PS
9 r, Ugl, Ul v vAP Dzssjv GvU
10 DghP v jAiiQ tU
11 qzU/ mQU
12 Mgh U U
GAiV vAiij GvU
13 zv ArU
14 Am P/g Pm/ sD v jsPj EnUU

gvz EnU vAiij Gz
15 Zj gvz PPu Gz
16 P, L Qi, P, v L PAr vAiijP WlPU

17 P d jAiz v riqz
18 UrAiig v PUrAiig jj
19 v z Pm zszt
20 Aiq

45

P
AS
21
22
23
24
25

ZlnPU

UtUjP
tz Uq v tqP
m v mU
P- Qgt QP/QP/ gUvu AiUAi/ v AU,
Ji Dg L jPU
g jUU, PAQm t AiAvU , G
t

AiAvU , Aid z
Pi q AiAv gU
zz
Z WlPU.

46

CAzs - 5

Gvd v jAiiwU AdgwVg jsU,

Ai v AzsU
1.

js
J)

JA J JA E r Pz 2006 g Pg Gvz WlPU

CU AiAv gU qz Aqz Pg F PVAv
VPjVz.
Cw t Gz

t Gz

zs

25 P gU gV Aq
rP
25 P gUAz 500 P
gUgU Aq rP
500 P gUAz 1000 P
gU gU Aq rP.

JA J JA E r Pz 2006 g Pg GzU CU
GPgtU qz Aqz Pg F PVAv
VPjVz.
Cw t Gz

g. 10 PUUV Aq rP

t Gz

zs

g. 10 P gUAz 200 P
gU gU Aq rP
200 P gUAz 500 P
gU gU Aq rP.

v Gz

Cw t, t, zs itUAz
VPv irz GzU U
g.250 PngU Aq Eg
GzU

47

r)

U Aid

250 Pn g Cx CzQAv a
Aq rPAi Gz.

E)

Pq 100 gs Dzsjv Gz PPP PAz Pg

C rvU MlAv v At Gv gs
iq GzUU Pq 100 gs Gzv GzAz
aUvz. EAv GzU gs Gzv GzU
(EOE) / gszsP PUjP P Aid (EPIP) / JPP
qg mPf P (EHTP) Aid / s g mPf
P Aid / DyP Ai AidUrAi z.

Js) g v : , Plq, AiAvg, GvzP PguUz l,

fU, PZg, q, P zsUz Aig, PAg, r
dglg, P, njAi ArAU zsU v Gvz
QAiAi gV PAiiU zs PguU qz
Aq.
2.

F gPj Dzz Pg qU GvdP v jAiiwU F

PV Ai v AzsUU Mnz
J)

zV PUjP Aq rPAiiU J GzU CvP

Z j GzUPU , Ml GzUz Pq 80
g AijU qP ( v r UU Pq 100 g
GzUU AijU q MvUz). F Zgz
GvdP v jAiiwU vjU U Uz.
AijU GzU q Zgz f PUjP PAz Lz
U gU Zgu iqz. wz jwAijU
AijU GzU PqzP vzU Ai AAzsl
DLSWCC / SLSWCC / SHLCC U g iqUz. DU
wAi GzP qz Gvd v jAiiwU AzP
qAiAv sg iqz. F ZgP AAzslAv P
ZP v Gvd v jAiiwU vj AZAi
Gz gzPqPVz.

48

Aiiz z zg CAzs-4 g az
ZlnPU / GzU F Gvd v jAiiwUU
CVg.

F Pj Dz 01.04.2009 jAz Avg irz Zj v

rPUU CAiUz.

r)

F PUjP wAiAv GvdP v jAiiwU zz /

gu / Pgt v DzsPgtPV iqz Aq
rPU CV.
gu / DzsPgt / Pgt
AidAi Cv qAiPzg Gz PV
AidAi Pq 50 g Aq qPUz.

E)

Aq rPAi Aizs
tP A Cx AP
Urz vz P PUz.

Js) az Cwt, t v zs v zq GzU

jsAi PAz Pg iq zuU CUtV
vAv zUz. zz jsU CUtV sg
Gvd v jAiiwU zz APAz CAiUAv
jgP MUUz.
f)

F wAi Pg sg Gvd v jAiiwU 1 K

2009 jAz ggV Lz U CU (CAzg : 31 iZ 2014)
ggU ZAig vz.

Z) Gz PAz / gd Pgz Evg AidUAi Aizs /

r Aizs qzg F wAiAi vg Aizs /
r Aizs iv qUz.

49

L)

F wAiAi Gvd v jAiiwU Gvz

GzUUiv sgz. Dzg Pq, CAzs-3 g n
irg PAz ZlnPUU Pq Gvd v
jAiiwU sz.

e)

F jwAiAi Gvd v jAiiwU K 1, 2009 jAz

ejU gv. F wAi WuAiAU F Az Wz
PUjP wU AzP qAiVz. DzU F A
PUjP w / DzU Pg Gvd v jAiiwU
qAiwg GzU F A Adgw vzAi sUU
CVgv.

P)

Pj Dz AS L 319 J L 2005 AP 26.08.2006 g

Pg PUjP w 2006-11 PlzU PUjP WlPU
gAsVzg, CUU Pj Dz L 167 J L 2001
AP 30.06.2001 g CAi Pnz 2001-06 g PUjP wAi
Pg Gvd v jAiiwU F PV Ai v
AzsUU CUtV Egvz.

(i)

AQAz tP s qz AzsU
01.04.2006 jAz z tP AUAz AdgVzg
2001-06 g PUjP wAirAi PV J gvUU UtV
jUtUz.
1. WlP 31.03.2006 g z SAiA Azt it v
(PRC/IEM) qgP.
2. z z PAv vguAiiVgP.
3. AiAv gU ggfU Dqg gP.
4. Plqz Pq 50 g tUArgP v 30.9.2006 g
z td lz Gvz DgAgP.

50

(ii)

AiA tP Azsz
AiA tPAz l GzU 2001-06 PUjP
wAiAi sU qAi CVgPzg 31.03.2006 g
MU F PV gvU ggP.
1.

2.
3.
4.

WlP 31.03.2006 g z PRC/IEM Pw

qgP
d RjgP / P s PAivg GzUUV
jvAiiVgP / rU eU / PlqUU rU Pgg
irPArgP.
Av/rU
eUz
Plq
Pq
50
g
tUArgP.
AiAv gU ggfU Dqg gP v
30.09.2006 g MU td lz Gvz DgAgP.

DzU, CAv PgtU 30.09.2009 g MU Aq rPAi

AizsPV P. CAvg 2001-06 g
PUjP wAiAi sUU Ai jUtU.
gvU gg GzU vAv 2006-11
PUjP wU Mqvz. 2006-11 g PUjP wAi
Gzz , Cvzg WlPU gu PgtPV
Z j rP JAz jUtUz.
2009-14 g PUjP wAi PluAiizU, QAi
qAiwg WlPU 2006-11g PUjP wAiAi Gvd v
jAiiwU qAi CUPzg tP AUAz
01.04.2009 g z AdgVgP v F PV
gvU ggP.

51

1.
2.
3.

z zAi PAv 01.04.2009 g z

vguAiiVgP.
AiAv gU ggfU Dqg gP.
30.09.2009 g z td lz Gvz DgAgP.

CP AP 30.06.2009 g MU PUjP C
DAiPg v PUjP v td ESAi zPg,
AUg Cx AAzsl f PUjP PAzU P
gUAU Azt irgP.
DAiAi M
AiVzg, CzP zVgP v Aiiz PgtP AzP
qAi V. 30.06.2009 g MU DAiAi AiVzg
vAv F Dz CAiUvz.
J) 2006-11 v 2009-14 g PUjP wAiAi Cv qg
GzU td Gvz gAszAAz Dg wAU MUV
AAzsl f PUjP PAzP Ai zsPV Cf vPz.
EzP vz, rP AizsP CvAi PzPv.
JA) SFC DP P 29 gAi tP AUAz rPz
Cx GzUU s, AiAv gU qz
Aq Gvd v jAiiwUU CVg.
J) iw vAve / eP vAve / z / Gz /
g Agt Gz / sv PAi C qz
AqP Gvd v jAiiwU DAii GzP AAzsl
Pgz wAi APArz.
M)

V az gv, MAz OzsP WlP MAz PUjP

wAiAi Gvd v jAiiwU qAivPz.

52

AAzsl AU U CPjU iUzPV F PUjP

wAiAi Gvd v jAiiwU CUzPV
vP iUzPU Pgz PAizU td v
PUjP ES Eg CzsPvAi gd lz Ai wAi
Cz qz PnUz.
Pj DzU (A
PUjP wU jzAv) U vvAz tAiU U F
gdlz Ai wAi S CAwVz.