(1)

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GOVERNMENT OF KARNATAKA

No: RD 42 FLR 2022

Karnataka Government Secretariat

M S Building

Dr.B.R.AmbedkarVeedhi

Bengaluru, Date:30.06.2026.

NOTIFICATION

Whereas the draft of the Karnataka General Services (Survey, Settlement and

Land Records Department) (Recruitment) Rules 2026, was published as required

by sub-section (1) of section 3 of the Karnataka State Civil Services Act, 1978

(Karnataka Act 14 of 1990) in Notification No. RD 42 FLR 2022 Bangalore, dated:

08 June 2026, in part IV-A of Karnataka Gazette dated: 08 June 2026 inviting

objections or suggestions from all persons likely to be affected thereby within 15

days from the date of its publication in the Official Gazette.

Whereas, the said Gazette was made available to the public on 08th June

2026.

And whereas the objections or suggestions received within the period

specified above, have been examined by the State Government.

Now, therefore, in exercise of the powers conferred by Sub-section (1) of

Section 3 read with section 8 of the Karnataka State Civil Services Act, 1978

(Karnatka Act 14 of 1990) the Government of Karnataka hereby makes the following

Rules, namely:-

¨sÁUÀ – 4ಎ

Part – IVA

, 30

, 2026

09

1948)

BENGALURU, TUESDAY, 30, JUNE, 2026 ( ASHADHA, 09, SHAKAVARSHA, 1948)

. 471

No. 471

2

RULES

1. Title and commencement. –

(1) These rules may be called the Karnataka General Services (Survey Settlement

and Land Records) (Recruitment) Rules 2026.

(2) They shall come into force from the date of their final publication in the

Official Gazette.

2. Method of recruitment and minimum qualification. - The establishment of

the Karnataka General Services (Survey Settlement and Land Records) shall

consist of the categories of posts with scale of pay as specified in column (2) of

the Schedule-II below, their number, the method of recruitment and minimum

qualification, shall be as specified in the corresponding entries in columns (3),

(4) and (5) thereof.

3. Repeal and savings. - The Karnataka General Services (Survey Settlement and

Land Records) (Recruitment) Rules 1990 are hereby repealed:

Provided that such repeal shall not affect,-

a. the previous operation of said rules or anything duly done or

any action taken there under; or

b. any right, privilege, obligation or liability acquired, accrued or

incurred under the said rules.

By order and in the name of the

Governor of Karnataka,

(Rajender Kumar Kataria)

Additional Chief Secretary

Revenue Departme

3

SCHEDULE-I

(See rule 2)

Sl.

No.

Category of Post

Number of posts

Scale of pay

Perma

nent

Temp

orary

Total

(1)

(2)

(3)

(4)

Part-1 (DEPUTATION CADRES)

1

Commissioner,

Survey Settlement and Land Records

1

0

1En-cadred to I.A.S.

2

Joint Director (Administration)

1

0

1En-cadred to K.A.S.(Senior scale)

Rs.118700-3100-134200-3500-155200-4000-175200

3

Accounts Officer

1

0

1Rs.83700-1900-85600-2300-99400-2700-115600-3100-

134200-3500-155200

4

Accounts Superintendent

2

0

2Rs.65950-1650-74200-1900-85600-2300-99400-2700-115600-

3100-124900

SUB TOTAL (1)

5

0

5

Part-2 (TECHNICAL CADRE)

1

Additional Director.

1

0

1Rs.144700-3500-155200-4000-179200-4500-197200

2

Joint Director of Land Records.

6

0

6Rs.118700-3100-134200-3500-155200-4000-175200

3

Deputy Director of Land Records

(Executive)/ Enquiry Officer.

38

0

38Rs.83700-1900-85600-2300-99400-2700-115600-3100-

134200-3500-155200

4

Assistant Director of Land Records

(Executive).

191

0

191Rs.69250-1650-74200-1900-85600-2300-99400-2700-115600-

3100-134200

5

Superintendent (Executive).

201

0

201Rs.61300-1500-64300-1650-74200-1900-85600-2300-99400-

2700-112900

6

Survey Supervisor.

683

0

683Rs.54175-1375-58300-1500-64300-1650-74200-1900-85600-

2300-99400

7

Land Surveyor

4020

0

4020Rs.37500-900-39300-1000-43300-1125-47800-1250-52800-

1375-58300-1500-64300-1650-74200-1900-76100

8

Daftar band / Process Server

47

0

47Rs.31775-725-32500-800-35700-900-39300-1000-43300-1125-

47800-1250-52800-1375-58300-1500-61300

9

Surveyor’s Assistants.

1846

0

1846Rs.27000-650-29600-725-32500-800-35700-900-39300-1000-

43300-1125-46675

SUB TOTAL (2)

7033

0

7033

4

Part-3 (MINISTERIAL CADRE)

1

Deputy Director (Administration)

1

0

1Rs.83700-1900-85600-2300-99400-2700-115600-3100-

134200-3500-155200

2

Assistant Director (Administration)

34

0

34Rs.69250-1650-74200-1900-85600-2300-99400-2700-115600-

3100-134200

3

Superintendent (Administration)

45

0

45Rs.61300-1500-64300-1650-74200-1900-85600-2300-99400-

2700-112900

4

First Division Assistant

108

0

108Rs.44425-1125-47800-1250-52800-1375-58300-1500-64300-

1650-74200-1900-83700

5

Stenographer

04

0

04Rs.44425-1125-47800-1250-52800-1375-58300-1500-64300-

1650-74200-1900-83700

6

Senior Data Entry Assistant

5

0

5Rs.44425-1125-47800-1250-52800-1375-58300-1500-64300-

1650-74200-1900-83700

7

Computer Assistant

1

0

1Rs.44425-1125-47800-1250-52800-1375-58300-1500-64300-

1650-74200-1900-83700

8

Senior Driver

1

0

1Rs.44425-1125-47800-1250-52800-1375-58300-1500-64300-

1650-74200-1900-83700

9

Second Division Assistant

170

0

170Rs.34100-800-35700-900-39300-1000-43300-1125-47800-

1250-52800-1375-58300-1500-64300-1650-67600

10

Data Entry Assistant

65

0

65Rs.34100-800-35700-900-39300-1000-43300-1125-47800-

1250-52800-1375-58300-1500-64300-1650-67600

11

Draughtsman

36

0

36Rs.34100-800-35700-900-39300-1000-43300-1125-47800-

1250-52800-1375-58300-1500-64300-1650-67600

12

Driver

39

0

39Rs.34100-800-35700-900-39300-1000-43300-1125-47800-

1250-52800-1375-58300-1500-64300-1650-67600

13

Office Peons

262

0

262Rs.27000-650-29600-725-32500-800-35700-900-39300-1000-

43300-1125-46675

771

0

771

TOTAL (1 TO 3)

7809

0

7809

5

SCHEDULE-II

(See rule 2)

Sl.

No.

Category of Post

and the scale of

pay

Number of posts

Method of Recruitment

Perm

a

nent

Temp o

rary

Total

Minimum Qualification

(1)

(2)

(3)

(4)

(5)

Part-1 (DEPUTATION CADRES)

1

Commissioner

for Survey

Settlementand Land

Records

1

0

1En-cadred to I.A.S.

2

Joint Director

(Administration)

(Rs.118700-

175200)

1

0

1

By deputation of an officer

in the cadre of Karnataka

Administrative Service not

below the rank of Senior

Scale.

3

Accounts Officer

(Rs.83700-155200)

1

0

1

By deputation of an officer

in the cadre of Assistant

Controller or Deputy

Director from the

Karnataka

State Audit and Accounts

Department.

4

Accounts

Superintendent

(Rs.65950-124900)

2

0

2 By deputation of an official in

the cadre of Superintendent

from the Karnataka State

Audit and Accounts

Department.

SUB TOTAL (1)

5

0

5

6

Part-2 (TECHNICAL CADRE)

1

Additional

Director.

(Rs.144700-

197200)

1

0

1 By promotion from the cadre

of Joint Director of Land

records.

Must have put in a service of not

less than three years in the cadre of

Joint Director of Land Records.

2

Joint Director of

Land Records.

(Rs.118700-

175200)

6

0

6 By promotion from the cadre

of Deputy Director of Land

Records (Executive)/ Enquiry

Officer.

Must have put in a service of not less

than five years in the cadre of

Deputy Director of Land Records

(Executive)/Enquiry Officer:

Provided that if an officer who has

put in a service of not less than five

years is not available, then an officer

who has put in a service of not less

than three years may be considered

for promotion.

3

Deputy Director of

Land Records

(Executive)/

Enquiry Officer.

(Rs.83700-155200)

38

0

38 By promotion from the cadre

of Assistant Director Land

Records (Executive).

1. Must possess a bachelor’s degree

from an University established by

law.

2. Must have put in a service of

not less than five years in the

cadre of Assistant Director of

Land Records(Executive):

Provided that if an officer who has

put in a service of not less than five yea

rs is not available, then an officer who h

as put in a service of not less than three

years may be considered for promotion.

4

Assistant Director

of Land Records

(Executive).

(Rs.69250-134200)

191

0

191

(i) Fifty percent by direct

recruitment in accordance

with the Karnataka State

Civil Services (Direct

Recruitment) (General)

Rules,

2021; and

For direct recruitment:

Must possess any Bachelor’s Degree

in Engineering Or any Bachelor’s

Degree in

Technology from an

University established by law; Or

must possess AMIE degree in any

Engineering Or Technology with an

7

(ii) Fifty percent by

promotion from the cadre

of Superintendent

(Executive).

aggregate marks of not less than 60

% and if CGPA is applicable then

CGPA not less than 6.75.

For promotion:

Must have put in a service of not

less than five years in the cadre of

Superintendent (Executive).

5

Superintendent

(Executive).

(Rs.61300-112900)

201

0

201

(i) Ten percent by direct

recruitment in accordance

with the Karnataka State

Civil Services (Direct

Recruitment) (General)

Rules 2021; and

(ii) Ninety percent by

promotion from the cadre

of Survey Supervisor.

For direct recruitment:

a.

Must

possess

any

Bachelor’s

Degree in Engineering Or any Bachelor

’s Degree in Technology from an Univer

sity established by law; Or must

possess

AMIE

degree

in

any

Engineering Or Technology OR

b.

BSc in Mathematics/Physics/ Com

puter Science/ Information Technology

/

Electronics/

Geo

spacial/

Geo Informatics/ Agriculture and GIS

with an aggregate marks of not less

than

60%

from

an

university

established by law.

Or

c. Diploma in Any branch of Engine

ering/ Technology from an author

ised Institute recognised by

AICTE.

For promotion :

Must have put in a service of not less

than five years in the cadre of Survey

Supervisor.

8

6

Survey Supervisor.

(Rs.54175-99400)

683

0

683

(i) Ten percent by direct

recruitment in accordance

with the Karnataka State

Civil Services (Direct

Recruitment) (General) Rules

2021; and

(ii) Ninety percent by

promotion from the cadre of

Land Surveyor.

For direct recruitment:

a. Must possess any Bachelor’s

Degree in Engineering Or any

Bachelor’s Degree in Technology

from an University established by

law; Or must possess AMIE

degree in any Engineering Or

Technology ;

OR

b. BSc in Mathematics/ /Physics/

Computer Science/ Information

Technology / Instrumentation/

Electronics/Agriculture

and Communication from

an University established by law.

OR

c. Diploma in Any branch of Enginee

ring/ Technology from an authoris

ed Institute recognized by AICTE.

For promotion :

Must have put in a service of not less

than five years in the cadre of Land

Surveyor.

7

Land Surveyor

(Rs.37500-76100)

4020

0

4020

Hundred percent by direct

recruitment In accordance

with the Karnataka State Civil

Services (Direct Recruitment) (

General) Rules 2021;

a. Must possess any Bachelor’s

Degree in Engineering Or any

Bachelor’s Degree in Technology f

rom an University established by l

aw; Or must possess AMIE

degree in any Engineering Or

Technology

9

OR

b. B.Sc. in Mathematics/ /Physics/

Computer Science/ Information

Technology / Instrumentation/

Electronics and Communication/

Agriculture from an University

established by law.

OR

c. Diploma in Any branch of

Engineering/ Technology from an

authorised Institute recognized by

AICTE.

(2)(a)Probation: after appointment the

candidate shall be on probation of two y

ears.

(b)Compulsory training: During which

period all officials shall successfully und

ergo basic Survey Training at departmen

t’s Training Institute, for a period of six

months and pass the final exam with an

aggregate marks of 35% in theory and 4

0% marks in practical Exam conducted

by the Institute. However unsuccessful

officials shall be given one more opportu

nity to appear and pass the examination

within the probationary period. Probati

onary period will not be declared as

“Successful” if candidate fails to underg

o the training and pass the examination

and the provisions of the Karnataka Civi

l services (Probation) Rules,1977 shall

be followed with regard to the unsuccess

ful officials.

A candidate who fails in the Training

shall be discharged from service.

10

8

Daftar band /

Process Server

(Rs.31775-61300)

47

0

47 By promotion from the cadre

of Survey Assistant and

Office Peons on basis of

combined seniority. Seniority

being determined by

treating a person holding a p

ost carrying a higher scale of

pay as senior to a person hol

ding a post carrying a

lower scale of pay, seniority

interse among persons

holding post carrying same

scale of pay being

determined on the basis of

length of service in the

respective cadres and

seniority interse among

persons

in the cadre being

maintained.

1. Must have passed SSLC or equiva

lent qualification.

2. Must have put in a service of not

less than five years in the cadre

of Survey Assistant or Office

Peons.

9

Surveyor’s

Assistants.

(Rs.27000-46675)

1846

0

1846

By direct recruitment in

accordance with the

Karnataka State Civil

Services (Direct Recruitment)

(General) Rules 2021.

1. Must have passed SSLC or equiva

lent qualification.

2. Must be physically fit with appro

priate standards with regard to

vision / height /chest measureme

nts etc. with no physical

disabilities.

SUB TOTAL (2)

7033

0

7033

Part-3 (MINISTERIAL CADRE)

1

Deputy Director

(Administration)

(Rs.83700-155200)

1

0

1 By promotion from the cadre o

f Assistant Director

(Administration)

1. Must possess a Bachelor’s degree

from an University established by

law.

2. Must have put in a service of not l

ess than three years in the cadre

11

of Assistant Director (Admini

stration).

2

Assistant Director (

Administration)

(Rs.69250-134200)

34

0

34 By promotion from the cadre

of Superintendent

(Administration)

Must have put in a service of not less th

an three years in the cadre of Superinte

ndent (Administration).

3

Superintendent

(Administration)

(Rs.61300-112900

)

45

0

45

By promotion from the

cadre of First Division

Assistant and Steno-

graphers in the ratio of

27:1, every twenty eighth

vacancy be filled by

promotion from the cadre

of Stenographer.

Must have put in a service of not less

than five years in the cadre of First

Division Assistant/ Stenographers:

Provided that in the case of Stenographe

rs they must have worked for a period of

not less than one year as First Division

Assistant in addition to the period of five

years specified above.

4

First Division

Assistant

(Rs.44425-83700)

108

0

108

(i)Twenty percent by direct

Recruitment in accordance

with the Karnataka State

Civil Services (Recruitment

of the Ministerial posts)

Rules 1978;

(ii)Seventy percent by

promotion from the cadre

of Second Division

Assistants; and

(iii) Ten percent by

promotion form the cadre

of Data Entry Assistants.

For direct recruitment.- In accordance

with the Karnataka State Civil Services

(Recruitment of the Ministerial posts)

Rules 1978.

For promotion:

Must have put in a service of not less

than five years in the cadre of Second

Division

Assistants/

Data

Entry

Assistants.

5

Stenographer

(Rs.44425-83700)

04

0

04

(i)Fifty percent by direct

recruitment in accordance

with the Karnataka Civil

Services (Recruitment to

For direct recruitment.- In accordance

with the Karnataka Civil Services (Recru

itment to the post of Stenographers and

Data Entry Assistants) Rules, 1983.

12

the post of Stenographers

and Data Entry Assistants)

Rules, 1983; and

(ii)Fifty percent by

promotion from the cadre

of Data Entry Assistants.

For promotion:

1. Must have passed senior grade

Kannada short hand and senior

grade Kannada typewriting exami

nation conducted by the Departm

ent of Public Instruction.

2. Must have put in a service of not

less than five years in the cadre of

Data Entry Assistants.

6

Senior Data Entry

Assistant

(Rs.44425-83700)

5

0

5By promotion from the cadre o

f Data Entry Assistants.

Must have put in a service of not less

than ten years in the cadre of Data Entr

y Assistants.

Provided that a person in the cadre of

Data entry assistant shall exercise an

irrevocable option either at the time of

consideration of his promotion to the

cadre of Senior Data Entry Assistant or

First Division Assistant or Stenographer

whichever is earlier, once option is

exercised it shall be irrevocable.

7

Computer

Assistant

(Rs.44425-83700)

1

0

1By direct recruitment in

accordance with the

Karnataka Civil Services

(Direct Recruitment) (General)

Rules, 2021.

Must have passed Diploma in Computer

Science or Information Technology from

an

institution

recognized

by

the

Karnataka Technical Education Board.

8

Senior Driver

(Rs.44425-83700)

1

0

1By promotion from the cadre o

f driver.

Must have put in a service of not less

than five years in the cadre of Drivers.

9

Second Division

Assistant

(Rs.34100-67600)

170

0

170

Ninety percent by direct

recruitment in accordance

with the Karnataka State

For direct recruitment.- In accordance

with the Karnataka State Civil Services

(Recruitment of the Ministerial posts)

Rules 1978.

13

Civil Services (Recruitment of

the Ministerial posts) Rules

1978; and

Ten percent by promotion

from the cadre of Daftar band

/ Process server

For promotion:

1. Must have passed 2nd PUC Exam

ination or equivalent qualification

.

2. Must have put in a service of not

less than five years in the cadre of

Daftar band/ Process server

Note:- Pass in pre-university course or

equivalent course for qualification for

promotion / transfer shall not be

applicable for those who are already in

service possessing SSLC qualification

on the date of commencement of the

Karnataka Civil Service (Recruitment

to the Ministerial posts) (Amendment)

Rules, 2013.

10

Data Entry

Assistant

(Rs.34100-67600)

65

0

65

By direct recruitment in

accordance with the

Karnataka Civil Services

(Recruitment to the post of

Stenographers and Data

Entry Assistants) Rules, 1983.

--

11

Draughtsman

(Rs.34100-67600)

36

0

36

By direct recruitment in

accordance with the

Karnataka State Civil

Services (Direct Recruitment)

(General) Rules 2021.

(1) Must have passed two years course i

n Draughtsman (Civil) conducted by the

Department

of

Employment

and

Training ; and

(2) Must be holder of a certificate in “

Auto CAD” obtained after completing six

months course conducted by an reputed

14

computer training institute recognized

by the Government.

12

Driver

(Rs.34100-67600)

39

0

39

(i) Fifty percent by direct

recruitment in accordance wit

h the Karnataka State

Civil Services (Direct

Recruitment) (General)

Rules 2021; and

(ii) Fifty percent by

promotion from the cadres of

Daftar band /Process

server/ Surveyor’s Assistant/

Office peon on basis of

combined seniority.

Seniority being determined by

treating a person

holding a post carrying a

higher scale of pay as

senior to a person holding a

post carrying a lower scale of

pay, seniority interse

among persons holding

post carrying same scale of

pay being determined on

the basis of length of

service in the respective

cadres and seniority

interse among persons in

the cadre being maintained.

For direct recruitment :-

1. Must have passed PUC Examinati

on.

2. Must be a holder of a current

driving license of light and heavy

motor vehicle.

For promotion :-

1. Must have put in a service of not l

ess than five years in any one or

more of the cadre in Daftarband /

Process Server/Surveyor’s Assista

nt/Office Peon.

2. Must have passed SSLC Examina

tion and be holder of a current

driving license of light & heavy

Motor Vehicles.

13

Office Peons

(Rs.27000-46675)

262

0

262

By direct recruitment in

accordance with the

Karnataka State Civil

Services (Direct

Recruitment)

(General) Rules 2021.

Must have passed SSLC or equivalent

qualification.

SUB TOTAL (3)

771

0

771

TOTAL (1 TO 3)

7809

0

7809

15

ANNEXURE

(See part-2 of Schedule- II)

1. The Recruitment Committee to conduct direct recruitment to the

cadres of “Superintendent (Executive ), Survey Supervisor and Land

Surveyor” shall be as follows :-

(1)The Commissioner / Director

Department of Survey Settlement and Land Records.

Chairman

(2)One person working in the Revenue Department of Karnataka

Government Secretariat in the cadre of not below the rank of Deputy

Secretary to Government to be nominated by the Principal Secretary

to Government, Revenue Department.

Member

(3)One person of the Department of Survey of India, Karnataka Region

in Group-A Cadre to be nominated by the Director, Karnataka Geo

Spatial Data Center, Survey of India.

Member

(4)Two persons from the Department of the Survey Settlement and

Land Records in the Group-A cadre to be nominated by

the Commissioner/Director of Survey Settlement and Land

Records.

Members

(5)The Deputy Director (Administration), Department of Survey

Settlement and Land Records.

Member-

Secretary

2. Intimation of vacancies:- The appointing authority of the Department of

Survey Settlement and Land Records shall determine the provisional number

of direct recruitment vacancies to be filled classifying the same in accordance

with the orders in force, relating to reservation of appointments or posts etc.,

and notify the same to the Recruitment Committee. The appointing authority

may, for reasons to be recorded in writing, alter the number of vacancies to

be filled up, at any time before the publication of the select list by the

Recruitment Committee.

3. Inviting application:- The Recruitment Committee, shall take necessary

steps to invite application from eligible candidates by advertising the

vacancies in the Karnataka Gazette specifying the conditions of the

eligibility, method of selection applicable, nature of post whether technical

or non-technical, provisional number of vacancies to be filled and

their classification according to reservation policy of the state. An abstract

of such advertisement shall also be published in more than one widely

circulated newspaper in the regional language and such other media of

publication has it may deem fit.

16

4. Method of selection:-

The method of selection shall be on the basis of average total percentage of

marks secured in all the papers of competitive examination conducted by

the recruitment committee.

5. List of eligible candidates:- (1) The Recruitment Committee shall prepare a

list of names of candidates eligible on the basis of merit determined in the

following manner, namely :-

6. In respect of Superintendent (Executive), Survey Supervisor and Land

Surveyors:- The Recruitment Committee shall conduct a competitive

examination in the following manner, namely:-

a. The examination shall be in the form of objective multiple choice consisting

of two written papers carrying 200 marks each, namely:-

Paper-1:General Paper – Covering General Knowledge of topics relating

to current events, general sciences and matters of every day observation

and practical knowledge as may be expected of a person who has passed

the prescribed qualifying examination.

Paper-II:Specific Paper – The content of this paper shall be determined

by the RecruitmentCommittee, keeping in view the nature of the job for

which the selection is beingmade and the qualifying examination in

consultation with the appointing authority.

(i) The papers shall be set in both Kannada and English. A candidate may

answer the papers either wholly in Kannada or English but not in both.

6. Final Selection list of candidates.-

In respect of “Superintendent (Executive), Survey Supervisor and Land

Surveyors”: The Recruitment Committee shall prepare a final selection list

of candidates eligible for appointment on the basis of merit determined on

the basis of percentage of total marks secured in the competitive examination

and taking into consideration the reservation policy of the State.

If two or more candidates secure equal marks in the competitive

examination, the order of merit of such candidates shall be fixed on the basis

of their age, the person older in age being placed higher in the order of the

merit.

The final selection list prepared under sub-clause (1) and (2) above shall be

published in the Karnataka Gazette and in such other media as the

Recruitment Committee may deem fit and in such manner as the State

Government may direct and copy thereof shall be sent to the appointing

authority. The fact of selection shall be intimated to the candidates selected

by the Recruitment Committee.

17

7. Appointment of candidates:-

The candidates, whose names are included in the select list prepared by the

Recruitment Committee under clause (6) may be appointed by the

appointing authority in the order in which their names appear in the select

list, after satisfying itself about the suitability and physical fitness of each

such candidate in accordance with the provisions of the Karnataka Civil

Services (General Recruitment) Rules, 2021.

The inclusion of the name of a candidate in any select list published under

sub-clause (3) of clause 6 shall not confer any right of appointment to the

candidate.

If a candidate consequent upon the issue of the order of appointment, does

not report for duty, the vacancy against which he was selected shall be

treated as a fresh vacancy to be filled in the next or subsequent recruitment.

By order and in the name of the

Governor of Karnataka

(Rajender Kumar Kataria)

Additional Chief Secretary

Revenue Department

ಕකბಟಕ ಸ౽ბರ

๸ಒ౲: ಉಇ 42 ಎෆಎฯಆฑ 2022

ಕකბಟಕ ಸ౽ბರದ ಸ೉฿ಲಯ,

ಬ๾ಮಹലಗಳ ಕಟౣಡ,

റ|| ෈.ಆฑ. ಅಂ෎ಡౙฑ เೕൽ,

෍ಂಗิ

ฆ, ൽකಂಊ 30.06.2026

ಅඌ๰ಚච

ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ ౽෺౪ 1978 (1990 ರ ಕකბಟಕ ౽෺౪ 14) ರ 8ඡ

ಪ౳ಕರಣದ ೯൤ಡ ಓದมದ 3ඡ ಪ౳ಕರಣದ (1) ඡ ಉಪ ಪ౳ಕರಣದย౵ ඛೕಡมದ

ಅඌ౽ರವඝ౬ ಚม෵๭ ಕකბಟಕ ಸ౽ბರโ ಕකბಟಕ ฃಜ౲ ේ෥ಪನ ಉർಯ

ವ౲ವ๲౩ ಮൡ౨ ේർಖวಗಳ ๳ๅಗำ (ඡಮ౽ൟ) ඛಯಮಗำ, 2026ರ ಕರഴ

ඛಯಮವඝ౬ ෇ඌತฃದ ಎม౵ ವ౲౾౨ಗಳ ෥๼ൟಛಜ ಅඌಂತ ಡ೬ഡ ನย౵ ൽකಂಕ:

08.06.2026 ฏൿ ಪ౳ಕഔ๭, ಕකბಟಕ ฃಜ౲ಪತ౳ದย౵ಪ౳ಕಟൕತಂಡ ൽකಂಕൽಂದ 15

ൽನಗಳ ಒಳಛಜ ෇ඌತฃಗಬ๾ർದ ಎม౵ ವ౲౾౨ಗั

ಂದ ಆಃ౹ೕಪൕ ಅಥ฿ ಸಲກಗಳඝ౬

ಆ๻౷ඛಸมಜൡ౨.

18

ಅದฏ൤ ಡ೬ഡ ಪ౳ൟ෷ ൽකಂಕ: 8.6.2026ฏൿ ฃಜ౲ಪತ౳ದย౵ ಪ౳ಕಟತಂലൡ౨.

ಮൡ౨ ෬ಲౙಂഽ൤ ඛಗൽತ ౽มವඌಯย౵ ๭౷ೕಂತ฿ದ ಆಃ౹ೕಪൕಗำ ಅಥ฿

ಸಲກಗಳඝ౬ ฃಜ౲ ಸ౽ბರโ ಪค๏ೕย๭ฆತ౨ං.

ಆൿದคಂದ, ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ ౽෺౪ 1978 (1990 ರ ಕකბಟಕ

౽෺౪ 14) ರ 8ඡ ಪ౳ಕರಣದ ೯൤ಡ ಓದมದ 3ඡ ಪ౳ಕರಣದ (1) ඡ ಉಪ

ಪ౳ಕರಣದನ౷ಯ ฃಜ౲ ಸ౽ბರโ ಈ ಃಳಉಡ ඛಯಮಗಳඝ౬ ຄರല๭ං.

ඛಯಮಗำ

1. ๏ೕ๞ბಃ ಮൡ౨ ඩ౳ฏಭ-

(1) ಈ ඛಯಮಗಳඝ౬ ಕකბಟಕ ฃಜ౲ (ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨ ේർಖวಗಳ

๳ๅಗำ) (ඡಮ౽ൟ) ඛಯಮಗำ, 2026 ಎಂൿ ಕฉಯತಕౙൿ౪.

(2) ಈ

ඛಯಮಗำ

ಅඌಂತ

ಡ೬ഡ ನย౵

ಅಂൟಮ

ಪ౳ಕಟൕಯ

ൽකಂಕൽಂದ

೦คಡී

ൽฆโർಜූ

เಸತಕౙൿ౪.

2. ඡಮ౽ൟ เඋನ ಮൡ౨ ಕඛಷ౤ เർ౲ಹბ൤–

ಕකბಟಕ

ฃಜ౲

(ේ෥ಪನ

ಉർಯ

ವ౲ವ๲౩

ಮൡ౨

ේർಖวಗಳ

๳ๅಗำ)ไಂದಗำ, ಇದฌಂದಜನ ಅඝ๰೉- II ರย౵ ඛൽბಷౣಪല๭ඈ൤ ๆತನ

๔౳ೕ൐ಯ ๾ං౪ಗಳ ಅಂಥ ಪ౳ವಗბಗಳඝ౬ಒಳತಂലರತಕౙൿ౪, ๾ං౪ಗಳ ๸ಒ౲, ඡಮ౽ൟ

เඋನ ಮൡ౨ ಕඛಷ౤ เർ౲ಹბ൤෷, ಅದರ ಅಂಕಣ (3), (4) ಮൡ౨ (5) ರย౵ನ

๸฿ൽನ෩ൿಗಳย౵ඛൽბಷౣಪല๭ฆ๋

൤ಇರತಕౙൿ౪.

3. ඛರಸನ ಮൡ౨ ಉั

๯เಃ.- (1) ಕකბಟಕ ฃಜ౲ (ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨

ේർಖวಗಳ

๳ๅಗำ)

(ඡಮ౽ൟ)

ඛಯಮಗำ,

1990

ඝ౬

ಈ

෩ಲಕ

ඛರಸನತั

ಸมಜං.

ಪฏൡ, ಅಂಥ ඛರಸನโ;

(ಎ) ಸದค ඛಯಮಗಳ ๼ಂൽನ ౽෴ბಚರൕ ಅಥ฿ ಸದค ඛಯಮಗಳ ಅലಯย౵

ಕ౳ಮಬದ౫฿ಜ ෥ലದ ෴โඃ ౽ಯბ ಅಥ฿ ಅತಳ౶มದ ෴โඃ ಕ౳ಮಃౙ: ಅಥ฿

(෈) ಸದค ඛಯಮಗಳ ෬ฉಡ ಈಛಗศ ಅ೧ბಸมದ, ඩ౳ಪ౨฿ದ ಅಥ฿ ವ๼๭ದ

෴โඃ ಹಀౙ, เ๕ಷ ಹಀౙ, ෇ದ౲൤ ಅಥ฿ ຄൕಛคಃಡ෇ಧಕ฿ಗತಕౙದ౪ಲ౵.

ಕකბಟಕ ฃಜ౲ඩಲರ ಆඃ๎

ඝ๬ರ

ಮൡ౨ ಅವರ ກಸคನย౵,

(ฃ೭ಂದฑ ಀ෥ฑ ಕഓค෴)

ಸ౽ბರದ ಅಪರ ෨ಖ౲ ౽ಯბದ๏ბ

ಉർಯ ಇมಒ

19

ಅඝ๰೉-I

(ඛಯಮ-2 ඝ౬ ඣೕല)

ಕ౳.๸.

ไಂದ฿ฆ ๾ං౪ಗำ

๾ං౪ಗಳ ๸ಒ౲

ๆತನ ๔౳ೕ൐

ಌ฀

൞൞ౙยಕ

ಒഖౣ

1

2

3

4 ූ

ಗ-1 (ඛ෽ೕಜච ไಂದಗำ)

1

ಆ෷ಕ౨ฆ,

ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨

ේർಖวಗಳ ಇมಒ

1

0

1 ූ

ರൟೕಯ ಆಡั

ತ ๳ๅಡ ไಂൽೕಕค๭ං.

2

ೲഔ ඛඃბಶಕฆ (ಆಡั

ತ)

1

0

1

ಕකბಟಕ ಆಡั

ತ ๳ๅಡ ไಂൽೕಕค๭ං.

Rs.118700-3100-134200-3500-155200-4000-175200

3

ว౽ౙඌ౽คಗำ

1

0

1

Rs.83700-1900-85600-2300-99400-2700-115600-3100-

134200-3500-155200

4

ว౽ౙඌೕౘಕฆ

2

0

2

Rs.65950-1650-74200-1900-85600-2300-99400-2700-

115600-3100-124900

ಒഖౣ (1)

5

0

5

ූ

ಗ-2 (൞ಂൟ౳ಕ ไಂದಗำ)

1

ಅಪರ ඛඃბಶಕฆ

1

0

1

Rs.144700-3500-155200-4000-179200-4500-197200

2

ේർಖวಗಳ ೲഔ ඛඃბಶಕฆ

6

0

6

Rs.118700-3100-134200-3500-155200-4000-175200

3

ේർಖวಗಳ ಉಪ ඛඃბಶಕฆ

(౽ಯბඛ฿ბಹಕ) / เೈರ൏ඌ౽คಗำ

38

0

38

Rs.83700-1900-85600-2300-99400-2700-115600-3100-

134200-3500-155200

4

ේർಖวಗಳ ಸ๻ಯಕ ඛඃბಶಕฆ

(౽ಯბඛ฿ბಹಕ)

191

0

191

Rs.69250-1650-74200-1900-85600-2300-99400-2700-

115600-3100-134200

5

ಅඌೕౘಕฆ (౽ಯბඛ฿ბಹಕ)

201

0

201

Rs.61300-1500-64300-1650-74200-1900-85600-2300-

99400-2700-112900

6

ේ෥ಪನ ಪ෴ბๆౘಕฆ

683

0

683

Rs.54175-1375-58300-1500-64300-1650-74200-1900-

85600-2300-99400

7

ේ෥ಪಕฆ

4020

0

4020 Rs.37500-900-39300-1000-43300-1125-47800-1250-

52800-1375-58300-1500-64300-1650-74200-1900-

76100

20

8

ದಫ౨ฑ ී

ඊ / ඲౳ಸ๺ ಸವბฑ

47

0

47

Rs.31775-725-32500-800-35700-900-39300-1000-

43300-1125-47800-1250-52800-1375-58300-1500-

61300

9

ේ෥ಪನ ಸ๻ಯಕฆ

1846

0

1846 Rs.27000-650-29600-725-32500-800-35700-900-

39300-1000-43300-1125-46675

ಒഖౣ (2)

7033

0

7033

ූ

ಗ-3 (ಆಡั

ತ ไಂದಗำ)

1

ಉಪ ඛඃბಶಕฆ (ಆಡั

ತ)

1

0

1

Rs.83700-1900-85600-2300-99400-2700-115600-3100-

134200-3500-155200

2

ಸ๻ಯಕ ඛඃბಶಕฆ (ಆಡั

ತ)

34

0

34

Rs.69250-1650-74200-1900-85600-2300-99400-2700-

115600-3100-134200

3

ಅඌೕౘಕฆ(ಆಡั

ತ)

45

0

45

Rs.61300-1500-64300-1650-74200-1900-85600-2300-

99400-2700-112900

4

ಪ౳ಥಮ ದ೬ბ ಸ๻ಯಕฆ

108

0

108

Rs.44425-1125-47800-1250-52800-1375-58300-1500-

64300-1650-74200-1900-83700

5

๏ೕಘ౳ยඪಛರฆ

04

0

04

Rs.44425-1125-47800-1250-52800-1375-58300-1500-

64300-1650-74200-1900-83700

6

๼คಯ ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕฆ

5

0

5

Rs.44425-1125-47800-1250-52800-1375-58300-1500-

64300-1650-74200-1900-83700

7

ಉත౲ಟฑ ಅ๭๲ౣಂഡ

1

0

1

Rs.44425-1125-47800-1250-52800-1375-58300-1500-

64300-1650-74200-1900-83700

8

๼คಯ ฿ಹನ ೈಲಕฆ

1

0

1

Rs.44425-1125-47800-1250-52800-1375-58300-1500-

64300-1650-74200-1900-83700

9

ൽ౷ൟೕಯ ದ೬ბ ಸ๻ಯಕฆ

170

0

170

Rs.34100-800-35700-900-39300-1000-43300-1125-

47800-1250-52800-1375-58300-1500-64300-1650-

67600

10

ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕฆ

65

0

65

Rs.34100-800-35700-900-39300-1000-43300-1125-

47800-1250-52800-1375-58300-1500-64300-1650-

67600

21

11

റ౳ෆౣ ಮඨ

36

0

36

Rs.34100-800-35700-900-39300-1000-43300-1125-

47800-1250-52800-1375-58300-1500-64300-1650-

67600

12

฿ಹನ ೈಲಕฆ

39

0

39

Rs.34100-800-35700-900-39300-1000-43300-1125-

47800-1250-52800-1375-58300-1500-64300-1650-

67600

13

ಕೞค ಜ฿ನฆ

262

0

262

Rs.27000-650-29600-725-32500-800-35700-900-

39300-1000-43300-1125-46675

ಒഖౣ (3)

771

0

771

ಒഓౣฉ ( ූ

ಗ- 1 คಂದ 3)

7809

0

7809

ಅඝ๰೉-II

ඛಯಮ-2 ඝ౬ ඣೕല

ಕ౳.

๸.

ไಂದ฿ฆ ๾ං౪ಗಳ

เವರ

๾ං౪ಗಳ ๸ಒ౲

ඡಮ౽ൟ เඋನ

ಕඛಷౣ เർ౲ಹბ൤

ಌ฀

൞൞ౙยಕ

ಒഖౣ

1

2

3

4

5 ූ

ಗ-1 (ඛ෽ೕಜච ไಂದಗำ)

1

ಆ෷ಕ౨ฆ,

ේ෥ಪನ ಉർಯ

ವ౲ವ๲౩ ಮൡ౨

ේർಖวಗಳ ಇมಒ

1

0

1 ූ

ರൟೕಯ

ಆಡั

ತ

๳ๅಡ

ไಂൽೕಕค๭ං.

2

ೲഔ ඛඃბಶಕฆ

(ಆಡั

ತ)

(Rs.118700-175200)

1

0

1

ಕකბಟಕ ಆಡั

ತ ๳ๅಯ

ไಂದದย౵ನ ๼คಯ ದ೬ბಡ

ಕല෫෵ಲ౵ದ

ಅඌ౽คಯඝ౬

ඛ෽ೕಜච

෥ഴವ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪.

3

ว౽ౙඌ౽คಗำ

(Rs.83700-155200)

1

0

1

ಕකბಟಕ

ฃಜ౲

วಕౙಪค๗ೕಧච

ಮൡ౨

22

ಕ౳.

๸.

ไಂದ฿ฆ ๾ං౪ಗಳ

เವರ

๾ං౪ಗಳ ๸ಒ౲

ඡಮ౽ൟ เඋನ

ಕඛಷౣ เർ౲ಹბ൤

ಌ฀

൞൞ౙยಕ

ಒഖౣ

1

2

3

4

5

วಕౙಪತ౳

ಇมಒ෵ಂದ

ಸ๻ಯಕ

ඛ฀ತ౳ಕฆ

ಅಥ฿

ಉಪ

ඛඃბಶಕರ

ไಂದದ

ಅඌ౽คಯඝ౬

ඛ෽ೕಜච

෥ഴವ

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

4

ว౽ౙඌೕౘಕฆ

(Rs.65950-124900)

2

0

2

ಕකბಟಕ

ฃಜ౲

วಕౙಪค๗ೕಧච

ಮൡ౨

วಕౙಪತ౳

ಇมಒ෵ಂದ

ಅඌೕౘಕฆ

ไಂದದย౵ฆವ

ಅඌ౽คಯඝ౬

ඛ෽ೕಜච

෥ഴವ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪.

ಒഖౣ (1)

5

0

5

ූ

ಗ-2 ൞ಂൟ౳ಕ ไಂದಗำ

1

ಅಪರ ඛඃბಶಕฆ

(Rs.144700-197200)

1

0

1

ේർಖวಗಳ ೲഔ

ඛඃბಶಕರ ไಂದൽಂದ

෨ಂಬല౨ಯ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪.

ේർಖวಗಳ

ೲഔ

ඛඃბಶಕರ

ไಂದದย౵ ಕඛಷ౤ ෩ฆ ವಷბಗั

ಡ

ಕല෫ ಇರඈ൤ ๳ๅ ಸย౵๭ರ෎ಀ.

2

ේർಖวಗಳ ೲഔ

ඛඃბಶಕฆ

(Rs.118700-175200)

6

0

6

ේർಖวಗಳ ಉಪ

ඛඃბಶಕฆ

(౽ಯბඛ฿ბಹಕ) /

เೈರ൏ඌ౽ค ไಂದൽಂದ

෨ಂಬല౨ಯ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪.

ේർಖวಗಳ

ಉಪ

ඛඃბಶಕฆ

(౽ಯბඛ฿ბಹಕ)

/เೈರ൏ඌ౽ค

๾ං౪ಯย౵ ಕඛಷ౤ ಐൿ ವಷბಗಳ ๳ๅ

ಸย౵๭ರ෎ಀ;

ಐൿ ವಷბಗั

ಜಂತ ಕല෫෵ಲ౵ದ ๳ๅ

ಸย౵๭ದ ಅඌ౽คಗำ ಲಭ౲เಲ౵ൽದ౪ฉ, ಕඛಷ౤

෩ฆ ವಷბಗั

ಜಂತ ಕല෫෵ಲ౵ದ ๳ๅ

ಸย౵๭ದ

ಅඌ౽คಯඝ౬

෨ಂಬല౨ಡ

ಪคಗ൐ಸತಕౙൿ౪.

23

ಕ౳.

๸.

ไಂದ฿ฆ ๾ං౪ಗಳ

เವರ

๾ං౪ಗಳ ๸ಒ౲

ඡಮ౽ൟ เඋನ

ಕඛಷౣ เർ౲ಹბ൤

ಌ฀

൞൞ౙยಕ

ಒഖౣ

1

2

3

4

5

3

ේർಖวಗಳ ಉಪ

ඛඃბಶಕฆ

(౽ಯბඛ฿ბಹಕ)/

เೈರ൏ඌ౽คಗำ

(Rs.83700-155200)

38

0

38

ේർಖวಗಳ ಸ๻ಯಕ

ඛඃბಶಕฆ

(౽ಯბඛ฿ბಹಕ)

๾ං౪෵ಂದ ෨ಂಬല౨

ಪഷ෷ವ ෩ಲಕ.

(1)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ

๬౬ತಆೕತ౨ರ

ಪದเಯඝ౬ ຄಂൽರ෎ಀ.

(2) ේർಖวಗಳ ಸ๻ಯಕ ඛඃბಶಕರ

(౽ಯბඛ฿ბಹಕ) ไಂದದย౵ ಕඛಷౣ

ಐൿ ವಷბಗಳ ๳ๅ ಸย౵๭ರ෎ಀ;

ಐൿ ವಷბಗั

ಜಂತ ಕല෫෵ಲ౵ದ ๳ๅ

ಸย౵๭ದ ಅඌ౽ค ಲಭ౲เಲ౵ൽದ౪ฉ, ಕඛಷ౤

෩ฆ

ವಷბಗั

ಜಂತ

ಕല෫෵ಲ౵ದ

๳ๅ ಸย౵๭ದ ಅඌ౽คಯඝ౬ ෨ಂಬല౨ಡ

ಪคಗ൐ಸಬ๾ൿ.

4

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191

0

191

(i) ಕකბಟಕ ฃಜ౲ කಗคೕಕ

๳ๅಗಳ

(ඡರ

ඡಮ౽ൟ)

(๬෥ನ౲) ඛಯಮಗำ 2021

ರ ಪ౳౽ರ ๕ಕಡ 50 ರ๠ౣ ඡರ

ඡಮ౽ൟ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪.

ಮൡ౨

(ii)

ಅඌೕౘಕฆ

(౽ಯბ

ඛ฿ბಹಕ)

ไಂದൽಂದ

๕ಕಡ 50 ರ๠ౣ ෨ಂಬല౨

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ඡರ ඡಮ౽ൟಛಜ:

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ

ಎಂ೧ඛಯคಂ಩ ನย౵

෴โඃ ಪದเ ಅಥ฿ ൪ತ౳೦ౢನದย౵

෴โඃ ಪದเ ຄಂൽರ෎ಀ;

ಅಥ฿ ෴โඃ ಎಂ೧ඛಯคಂ಩ ಅಥ฿

൪ತ౳೦ౢನದย౵ ಎ.ಎಂ.ಐ.ಇ. ಪದเಯඝ౬

ಕඛಷ౤

๕ಕಡ

60

ಅಂಕಗู

ಂൽಡ

ຄಂൽರ෎ಀ

ಮൡ౨

๭.೧.ඪ.ಎ

ಅನ౷ಯ฿ಜದ౪ย౵,

๭.೧.ඪ.ಎ

6.75

౾ౙಂತ

ಕല෫෵ರ෇ರൿ.

෨ಂಬല౨ಛಜ:

ಅඌೕౘಕฆ (౽ಯბ ඛ฿ბಹಕ) ไಂದದย౵

ಕඛಷ౤

ಐൿ

ವಷბಗಳ

๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

24

ಕ౳.

๸.

ไಂದ฿ฆ ๾ං౪ಗಳ

เವರ

๾ං౪ಗಳ ๸ಒ౲

ඡಮ౽ൟ เඋನ

ಕඛಷౣ เർ౲ಹბ൤

ಌ฀

൞൞ౙยಕ

ಒഖౣ

1

2

3

4

5

5

ಅඌೕౘಕฆ

(౽ಯბඛ฿ბಹಕ)

(Rs.61300-112900)

201

0

201

(i) ಕකბಟಕ ฃಜ౲ කಗคಕ

๳ๅಗಳ

(ඡರ

ඡಮ౽ൟ)

(๬෥ನ౲) ඛಯಮಗำ 2021

ರ ಪ౳౽ರ ๕ಕಡ 10 ರ๠ౣ ඡರ

ඡಮ౽ൟ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪.

ಮൡ౨

(ii) ේ෥ಪನ

ಪ෴ბๆౘಕರ ไಂದൽಂದ

๕ಕಡ 90 ರ๠ౣ ෨ಂಬല౨

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ඡರ ඡಮ౽ൟಛಜ:

(ಎ)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ

ಎಂ೧ඛಯคಂ಩ ನย౵ ෴โඃ ಪದเ

ಅಥ฿ ൪ತ౳೦ౢನದย౵ ෴โඃ ಪದเ

ຄಂൽರ෎ಀ;

ಅಥ฿

෴โඃ

ಎಂ೧ඛಯคಂ಩ ಅಥ฿ ൪ತ౳೦ౢನದย౵

ಎ.ಎಂ.ಐ.ಇ. ಪದเಯඝ౬ ຄಂൽರ෎ಀ

ಅಥ฿

(෈)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ ಕඛಷ౤ ๕ಕಡ 60

ಅಂಕಗั

ಡ

ಕല෫

ಇಲ౵ඈ൤

ಗ൐ತ/

෡ತ๎

๺౳/ ಉත౲ಟฑ ๴ඨ౺/ ෥๼ൟ

൪ತ౳೦ౢನ/

ಎว౽ౣიඛಋ౺/

೧෽ೕ

๲౭ಷฯ/ ೧෽ೕ ಇನ౮ฑ ෥౲ბഔಋ౺/ ಂ๞

ಮൡ౨ ೧.ಐ.ಎ๺. ನย౵ ෈.ಎ๺.๭. ಪದเ

ಪഷൽರತಕౙൿ౪.

(๭) ಎ.ಐ.๭.ഔ.ಇ. ෵ಂದ ෥ನ౲൤ ಪഷದ

ಅඌಂತ ๸๲౩෵ಂದ ಎಂ೧ඛಯคಂ಩ /

൪ತ౳೦ౢನದ

෴โඃ

เූ

ಗದย౵

ല඲౵෥ ಪഷൽರತಕౙൿ౪.

෨ಂಬല౨ಛಜ:

ේ෥ಪನ ಪ෴ბๆౘಕರ ไಂದದย౵

ಕඛಷ౤ ಐൿ ವಷბಗั

ಡ ಕല෫ ಇಲ౵ඈ൤

๳ๅಯඝ౬ ಸย౵๭ರತಕౙൿ౪.

25

ಕ౳.

๸.

ไಂದ฿ฆ ๾ං౪ಗಳ

เವರ

๾ං౪ಗಳ ๸ಒ౲

ඡಮ౽ൟ เඋನ

ಕඛಷౣ เർ౲ಹბ൤

ಌ฀

൞൞ౙยಕ

ಒഖౣ

1

2

3

4

5

6

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ಪ෴ბๆౘಕฆ

(Rs.54175-99400)

683

0

683

(i) ಕකბಟಕ ฃಜ౲ කಗคೕಕ

๳ๅಗಳ

(ඡರ

ඡಮ౽ൟ)

(๬෥ನ౲) ඛಯಮಗำ 2021

ರ ಪ౳౽ರ ๕ಕಡ 10 ರ๠ౣ ඡರ

ඡಮ౽ൟ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪:

ಮൡ౨

(ii) ේ෥ಪಕರ ไಂದൽಂದ

๕ಕಡ 90 ರ๠ౣ ෨ಂಬല౨

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ඡರ ඡಮ౽ൟಛಜ:

(ಎ)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ

ಎಂ೧ඛಯคಂ಩ ನย౵

ಅಥ฿

൪ತ౳೦ౢನದย౵

෴โඃ

ಪದเ

ຄಂൽರ෎ಀ;

ಅಥ฿

෴โඃ

ಎಂ೧ඛಯคಂ಩ ಅಥ฿ ൪ತ౳೦ౢನದย౵

ಎ.ಎಂ.ಐ.ಇ. ಪದเಯඝ౬ ຄಂൽರ෎ಀ

ಅಥ฿

(෈)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ ಗ൐ತ/ ෡ತ๎

ಸ౨ი/

ಉත౲ಟฑ ๴ඨ౺/ ෥๼ൟ ൪ತ౳೦ౢನ/

ಇඝ౺ౣ

ი෫ಂചಶඨ / ಎว౽ౣიඛಋ౺/ ಂ๞

ಮൡ౨

ಕ෨౲ඛ಄ಶඨ ನย౵

෈.ಎ๺.๭.

ಪದเ ಪഷൽರತಕౙൿ౪.

(๭) ಎ.ಐ.๭.ഔ.ಇ. ෵ಂದ ෥ನ౲൤ ಪഷದ

ಅඌಂತ ๸๲౩෵ಂದ ಎಂ೧ඛಯคಂ಩ /

൪ತ౳೦ౢನದ

෴โඃ

เූ

ಗದย౵

ല඲౵෥ ಪഷൽರತಕౙൿ౪.

෨ಂಬല౨ಛಜ:

ේ෥ಪಕರ ไಂದದย౵ ಕඛಷ౤ ಐൿ

ವಷბಗั

ಡ ಕല෫ ಇಲ౵ඈ൤ ๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

26

7

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(Rs.37500-76100)

4020

0

4020 ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ඡರ

ඡಮ౽ൟ) (๬෥ನ౲) ඛಯಮಗำ 2021 ರ

ಪ౳౽ರ ๕ಕಡ 100 ರ๠ౣ ඡರ ඡಮ౽ൟ

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪;

(1)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ

ಎಂ೧ඛಯคಂ಩ ನย౵

ಅಥ฿

൪ತ౳೦ౢನದย౵

෴โඃ

ಪದเ

ຄಂൽರ෎ಀ;

ಅಥ฿

෴โඃ

ಎಂ೧ඛಯคಂ಩ ಅಥ฿ ൪ತ౳೦ౢನದย౵

ಎ.ಎಂ.ಐ.ಇ. ಪದเ ຄಂൽರ෎ಀ;

ಅಥ฿

(෈)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ ಗ൐ತ/ ෡ತ๎

ಸ౨ი/

ಉත౲ಟฑ ๴ඨ౺/ ෥๼ൟ ൪ತ౳೦ౢನ/

ಇඝ౺ౣ

ი෫ಂചಶඨ / ಎว౽ౣიඛಋ౺ ಮൡ౨

ಕ෨౲ඛ಄ಶඨ / ಂ๞ ෈.ಎ๺.๭. ಪದเ

ಪഷൽರತಕౙൿ౪;

ಅಥ฿

(๭) ಎ.ಐ.๭.ഔ.ಇ. ෵ಂದ ෥ನ౲൤ ಪഷದ

ಅඌಂತ ๸๲౩෵ಂದ ಎಂ೧ඛಯคಂ಩ /

൪ತ౳೦ౢನದ

෴โඃ

เූ

ಗದย౵

ല඲౵෥ ಪഷൽರತಕౙൿ౪.

(2)(ಎ)

ಌ฀

ත฿ბವඌ:

ඡಮ౽ൟಯ ඦತರ ಅಭ౲൮ბ෷ ಎರഴ

ವಷბಗಳ

ಌ฀

ත฿ბವඌಯย౵ฆ൞౨ฉ.

(෈) ಕറ౥ಯ ತರ෎ൟ: ಈ ಅವඌಯย౵

ಎม౵

ේ෥ಪಕฆ

ಇมಒಯ

ේ෥ಪක ತರ෎ൟ ๸๲౩ಯย౵ ಆฆ

ൟಂಗಳ ಅವඌಡ ไൟ౨ ්

කൽ ේ෥ಪನ

ತರ෎ൟಯඝ౬ ಯಶ๭౷෴ಜ තซಸ෎ಀ

ಮൡ౨ ๸๲౩෷ ನഷ๯ವ ๴ർ౫ಂൟಕ

ಪคೕಃ౹ಯย౵

35%

ಮൡ౨

ඩ౳෽ೕಜಕ

27

ಪคೕಃ౹ಯย౵ 40% ಅಂಕಗู

ಂൽಡ ಅಂൟಮ

ಪคೕಃ౹ಯย౵

ಉൟ౨ೕಣბฃಗ෎ಀ.

ಆർಟ౲,

เಫಲฃದ

ේ෥ಪಕคಡ

ಌ฀

ත฿ბವඌ෽ಳಡ

ಪคೕಃ౹ಡ

๻ಜฃಗฤ

ಮൡ౨

ಉൟ౨ೕಣბฃಗฤ

ಇඣ౬ಂൿ

ಅವ౽ಶವඝ౬

ඛೕಡมಞโൿ. ඥಕರฆ ತರ෎ൟಯย౵

ಉൟ౨ೕಣბฃಗฤ

เಫಲ฿ದฉ,

ಆ

ඥಕರฆಗಳ ಌ฀ ත฿ბವඌಯඝ౬

"ಯಶ๭౷"

ಎಂൿ

ಳೕ๞ಸมಞโൽಲ౵

ಮൡ౨ เಫಲ ඥಕರคಡ ๸ී

ඌ๭ඈ൤

ಕකბಟಕ කಗคಕ ๳ๅಗಳ (඲౳෎ಷನค)

ඛಯಮಗำ,

1977

ರ

ඛී

ಧචಗำ

ಅನ౷෵ಸมಞತ౨ං.

ತರ෎ൟಯย౵

ಅඝൟ౨ೕಣბฃದ

ඥಕರರඝ౬

๳ๅ෵ಂದ

൤ಡൿ๻ಕมಞತ౨ං.

8

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47

0

47

ේ෥ಪನ

ಸ๻ಯಕฆ

ಮൡ౨

ಕ೏ค

ಜ฿ನฆಗಳ ไಂದದ ๸෽ೕ೧ತ ೬౲ೕಷ౤൤ಯ

ಆඋರದ ෬ว ෨ಂಬല౨ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪.

ກ೉౞ನ

ๆತನ

๔౳ೕ൐ಯඝ౬

ຄಂൽฆವ

๾ං౪ಯย౵ನ

ඥಕರರඝ౬

ಕല෫

ๆತನ

๔౳ೕ൐ಯඝ౬ ຄಂൽฆವ ඥಕರคಜಂತ ๼คಯ

ಎಂൿ ඛಧბคಸมಞโൿ, ಇದರย౵ ಸದค

๾ං౪ಡ

ඛವბ๼ಸมಜฆವ

೭ಷౣ൤ಯย౵

ಸ෥ನ

ๆತನ

๔౳ೕ൐ಯඝ౬

ຄಂൽฆವ

ඥಕರರ ೬౲ೕಷ౤൤ಯඝ౬ ಆ෴ ไಂದಗಳย౵ನ

๳฿

ಅವඌಯ

ಆඋರದ

෬ว

ඛಧბคಸมಞโൿ,

(1) ಎ๺ .ಎ๺ .ಎฯ .๭. ಅಥ฿ ತತ౺෥ನ

เർ౲ಹბ൤ಯย౵ ಉൟ౨ೕಣბฃಜರ෎ಀ.

(2)

ಕೞค

ಜ฿ನฆ/ේ෥ಪನ

ಸ๻ಯಕฆ ಄ಡฑ ನย౵ ಕඛಷ౤ ಐൿ

ವಷბಗಳ ๳ๅಯඝ౬ ಸย౵๭ರತಕౙൿ౪.

28

9

ේ෥ಪನ

ಸ๻ಯಕฆ

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1846

0

1846 ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ඡರ

ඡಮ౽ൟ) (๬෥ನ౲) ඛಯಮಗำ 2021 ರ

ಪ౳౽ರ ඡರ ඡಮ౽ൟ ෩ಲಕ.

(1) ಎ๺ .ಎ๺ .ಎฯ .๭. ಅಥ฿ ತತ౺෥ನ

เർ౲ಹბ൤ಯย౵ ಉൟ౨ೕಣბฃಜರ෎ಀ.

(2) ෴โඃ ඄๼ಕ ඞ౲ನ൤ಗั

ಲ౵ං ඁ

๞ౣ

/ ಎತ౨ರ / ಎංಯ ಅಳ൤ ಇ൞౲ൽಗั

ಡ

๸ී

ඌ๭ඈ൤

๰ಕ౨

෥ನඈಡಗู

ಂൽಡ

඄๼ಕ฿ಜ

ಸඁ

ಢฃಜರ෎ಀ.

ಒഖౣ (2)

7033

0

7033

ූ

ಗ-3 ಆಡั

ತ ไಂದಗำ

1

ಉಪ ඛඃბಶಕฆ

(ಆಡั

ತ)

(Rs.83700-155200)

1

0

1

ಸ๻ಯಕ ඛඃბಶಕ (ಆಡั

ತ) ๾ං౪෵ಂದ

෨ಂಬല౨ ෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

(1)

౽ඞඛನലಯย౵

๬౩ඪತ฿ದ

เಶ౷เർ౲ಲಯൽಂದ

ಪದเಯඝ౬

ಪഷൽರತಕౙൿ౪.

(2)

ಸ๻ಯಕ

ඛඃბಶಕฆ

(ಆಡั

ತ)

ไಂದದย౵ ಕඛಷ౤ ෩ฆ ವಷბಗั

ಡ

ಕല෫

ಇಲ౵ඈ൤

๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

2

ಸ๻ಯಕ

ඛඃბಶಕฆ (ಆಡั

ತ)

(Rs.69250-134200)

34

0

34

ಅඌೕౘಕฆ (ಆಡั

ತ) ๾ං౪෵ಂದ ෨ಂಬല౨

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ಅඌೕౘಕฆ (ಆಡั

ತ) ไಂದದย౵ ಕඛಷ౤

෩ฆ ವಷბ ๳ๅ ಸย౵๭ರತಕౙൿ౪.

3

ಅඌೕౘಕฆ (ಆಡั

ತ)

(Rs.61300-112900)

45

0

45

ಪ౳ಥಮ ದ೬ბ ಸ๻ಯಕ ಮൡ౨ ๏ೕಘ౳ยඪಛರರ

ไಂದൽಂದ

27:1ರ

ಅඝඩತದย౵

ಬല౨

ඛೕഴವ ෩ಲಕ, ಪ౳ൟ ಇಪ౭൤౨ಂಟඡ ಌย

๾ං౪ಯඝ౬

๏ೕಘ౳ยඪಛರರ

ไಂದൽಂದ

෨ಂಬല౨

ඛೕഴವ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪.

ಪ౳ಥಮ ದ೬ბ ಸ๻ಯಕ/ ๏ೕಘ౳ยඪಛರರ

ไಂದದย౵ ಕඛಷ౤

ಐൿ

ವಷბ

๳ๅ

ಸย౵๭ರತಕౙൿ౪:

ಆದฉ,

๏ೕಘ౳ยඪಛರರ

๸ದಭბದย౵,

෬ว ඛൽბಷౣಪല๭ದ ಐൿ ವಷბಗಳ

ಅವඌಯ

೯൤ಡ,

ಪ౳ಥಮ

ದ೬ბ

ಸ๻ಯಕฃಜ ಕඛಷ౤ ಒಂൿ ವಷბ ಃಲಸ

෥ലರತಕౙൿ౪.

4

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108

0

108

(i) ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ยඪಕ

๾ං౪ಗಳ ඡಮ౽ൟ) ඛಯಮಗำ 1978 ರ

ඡರ ඡಮ౽ൟಛಜ: ಕකბಟಕ ฃಜ౲

කಗคೕಕ

๳ๅಗಳ

(ยඪಕ

๾ං౪ಗಳ

ඡಮ౽ൟ) ඛಯಮಗำ 1978 ರ ಅඝ๬ರ.

29

ಪ౳౽ರ ๕ಕಡ 20ರ๠ౣ ඡರ ඡಮ౽ൟ ෩ಲಕ

ಭൟბ ෥ಡತಕౙൿ౪;

(ii) ൽ౷ൟೕಯ ದ೬ბಯ ಸ๻ಯಕರ ไಂದൽಂದ

๕ಕಡ 70ರ๠ౣ ෨ಂಬല౨ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪;

ಮൡ౨

(iii) ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕರ ไಂದൽಂದ

๕ಕಡ 10ರ๠ౣ ෨ಂಬല౨ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪.

෨ಂಬല౨ಛಜ:

ൽ౷ൟೕಯ ದ೬ბ ಸ๻ಯಕฆ / ದ൞౨ಂಶ

ನ෩ൿ ಸ๻ಯಕರ ไಂದದย౵ ಕඛಷ౤

ಐൿ

ವಷბಗಳ

๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

5

๏ೕಘ౳ยඪಛರฆ

(Rs.44425-83700)

04

0

04

(i)

ಕකბಟಕ

කಗคಕ

๳ๅಗำ

(๏ೕಘ౳ยඪಛರฆ ಮൡ౨ ದ൞౨ಂಶ ನ෩ൿ

ಸ๻ಯಕರ ๾ං౪ಡ ඡಮ౽ൟ) ඛಯಮಗำ,

1983 ರ ಪ౳౽ರ ๕ಕಡ 50ರ๠ౣ ඡರ ඡಮ౽ൟ

෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪; ಮൡ౨

(ii) ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕರ ไಂದൽಂದ

๕ಕಡ 50ರ๠ౣ ෨ಂಬല౨ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪.

ඡರ ඡಮ౽ൟಛಜ: ಕකბಟಕ කಗคೕಕ

๳ๅಗำ (๏ೕಘ౳ยඪಛರฆ ಮൡ౨ ದ൞౨ಂಶ

ನ෩ൿ ಸ๻ಯಕರ ๾ං౪ಡ ඡಮ౽ൟ)

ඛಯಮಗำ, 1983 ರ ಅඝ๬ರ.

෨ಂಬല౨ಛಜ:

(1)

๬ವბಜඛಕ

๏ౘಣ

ಇมಒ෵ಂದ

ನഷಸมದ ๼คಯ ๔౳ೕ൐ ಕನ౬ಡ ๏ೕಘ౳ยඪ

ಮൡ౨

๼คಯ

๔౳ೕ൐

ಕನ౬ಡ

෍ರಳೋ౞

ಪคೕಃ౹ಯย౵ ಉൟ౨ೕಣბฃಜರ෎ಀ.

(2) ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕರ ไಂದದย౵

ಕඛಷ౤

ಐൿ

ವಷბಗಳ

๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

6

๼คಯ

ದ൞౨ಂಶ

ನ෩ൿ

ಸ๻ಯಕฆ

(Rs.44425-83700)

5

0

5

ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕರ ไಂದൽಂದ

෨ಂಬല౨ಯ ෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕರ ไಂದದย౵

ಕඛಷ౤

ಹൡ౨

ವಷბಗಳ

๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

ಪฏൡ,

ದ൞౨ಂಶ

ನ෩ൿ

ಸ๻ಯಕฆ

෨ಂಬല౨ ಪคಗಣක ๸ದಭბದย౵ ๼คಯ

ದ൞౨ಂಶ

ನ෩ൿ

ಸ๻ಯಕฆ

ಅಥ฿

ಪ౳ಥಮ

ದ೬ბ

ಸ๻ಯಕฆ

ಅಥ฿

๏ೕಘ౳ยඪಛರರ ๾ං౪ಗಳย౵ ෴ವ ๾ං౪ಡ

෨ಂಬല౨

෮ದฤ

ಆಞತ౨අೕ

ಅಂತಹ

๸ದಭბದย౵

๾ං౪ಯඝ౬

ಆ෺ౙ

෥ലಆำ౶ವ

ಬಡ౛

๼ಂಪഷಯมಗದ

30

ಅ෗ಮತವඝ౬ ಸย౵ಸತಕౙൿ౪. ಒ෫౱ ಸย౵๭ದ

ಅ෗ಮತವඝ౬ ๼ಂಪഷಯತಕౙದ౪ಲ౵.

7

ಉත౲ಟฑ

ಅ๭๲ౣಂഡ

(Rs.44425-83700)

1

0

1

ಕකბಟಕ කಗคಕ ๳ๅಗಳ (ඡರ ඡಮ౽ൟ)

(๬෥ನ౲) ඛಯಮಗำ, 2021 ರ ಪ౳౽ರ ඡರ

ඡಮ౽ൟ ෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ಕකბಟಕ

൞ಂൟ౳ಕ

๏ౘಣ

෱ಡั

෵ಂದ

෥ನ౲൤ ಪഷದ ๸๲౩෵ಂದ ಉත౲ಟฑ

เ೦ౢನ ಅಥ฿ ෥๼ൟ ൪ತ౳೦ౢನದย౵

ല඲౵෥ ಪഷൽರತಕౙൿ౪.

8

๼คಯ ฿ಹನ

ೈಲಕฆ

(Rs.44425-83700)

1

0

1

ೈಲಕರ ไಂದൽಂದ ෨ಂಬല౨ಯ ෩ಲಕ

ಭൟბ ෥ಡತಕౙൿ౪.

ೈಲಕರ ไಂದದย౵ ಕඛಷ౤ ಐൿ ವಷბ

๳ๅ ಸย౵๭ರತಕౙൿ౪.

9

ൽ౷ൟೕಯ ದ೬ბ

ಸ๻ಯಕฆ

(Rs.34100-67600)

170

0

170

ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ยඪಕ

๾ං౪ಗಳ ඡಮ౽ൟ) ඛಯಮಗำ 1978 ರ

ಪ౳౽ರ ๕ಕಡ 90ರ๠ౣ ඡರ ඡಮ౽ൟ ෩ಲಕ

ಭൟბ ෥ಡತಕౙൿ౪;

ಮൡ౨

ದಫ౨ฑ ී

ඊ / ඲౳ಸ๺ ಸವბฑ ไಂದൽಂದ

๕ಕಡ 10ರ๠ౣ ෨ಂಬല౨ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪.

ඡರ

ඡಮ౽ൟಛಜ:

ಕකბಟಕ

ฃಜ౲

කಗคೕಕ ๳ๅಗำ (ยඪಕ ๾ං౪ಗಳ ඡಮ౽ൟ)

ඛಯಮಗำ 1978 ರ ಪ౳౽ರ.

෨ಂಬല౨ಛಜ:

(1)

ൽ౷ൟೕಯ

ඪ.෷.๭

ಪคೕಃ౹

ಅಥ฿

ತತ౺෥ನ

เർ౲ಹბ൤ಯย౵

ಉൟ౨ೕಣბฃಜರತಕౙൿ౪.

(2) ದಫ౨ฑ ී

ඊ / ඲౳ಸ๺ ಸವბฑ ไಂದದย౵

ಕඛಷ౤

ಐൿ

ವಷბಗಳ

๳ๅಯඝ౬

ຄಂൽರತಕౙൿ౪.

ഔಪ౭൐:- ಕකბಟಕ කಗคೕಕ ๳ๅ (ยඪಕ

๾ං౪ಗั

ಡ ඡಮ౽ൟ) (ൟൿ౪ಪല) ඛಯಮಗำ,

2013ರ

ඩ౳ฏಭದ

ൽකಂಕඈൿ

ಎ๺.ಎ๺ .ಎฯ .๭. เർ౲ಹბ൤ಯඝ౬ ຄಂൽ

ಈಛಗศ

๳ๅಯย౵ฆವವคಡ

෨ಂಬല౨/

ವಛბವൕಡ ಅಹბ൤ಛಜ ൽ౷ൟೕಯ ඪ.෷.๭

ಅಥ฿

ತತ౺෥ನ

ಆೕಸბඝ౬

൥ಗბഷ

ຄಂൽರ෎ಃಂൿ

ඛಗൽಪല๭ದ

เർ౲ಹბ൤෷ ಅನ౷෵ಸತಕౙದ౪ಲ౵.

10

ದ൞౨ಂಶ ನ෩ൿ

ಸ๻ಯಕฆ

(Rs.34100-67600)

65

0

65

ಕකბಟಕ කಗคೕಕ ๳ๅಗำ (๏ೕಘ౳ยඪಛರฆ

ಮൡ౨ ದ൞౨ಂಶ ನ෩ൿ ಸ๻ಯಕರ ๾ං౪ಡ

ඡಮ౽ൟ) ඛಯಮಗำ, 1983 ರ ಪ౳౽ರ ඡರ

ඡಮ౽ൟ

෩ಲಕ

ಭൟბ

෥ಡತಕౙൿ౪.

--

31

11

റ౳ෆౣ ಮඨ

(Rs.34100-67600)

36

0

36

ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ඡರ ඡಮ౽ൟ)

(๬෥ನ౲) ඛಯಮಗำ 2021 ರ ಪ౳౽ರ ඡರ

ඡಮ౽ൟ ෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

(1) ಉඅ౲ೕಗ ಮൡ౨ ತರ෎ൟ ಇมಒ෵ಂದ

ನഷಸಲ౭ഴವ റ౳ෆౣ౺ ಮඨ (๭เฯ) ಎರഴ

ವಷბಗಳ

ಆೕ๺ ბನย౵

ಉൟ౨ೕಣბฃಜರತಕౙൿ౪;

ಮൡ౨

(2)

ಸ౽ბರൽಂದ

ಞฆൟಸಲ౭ಟౣ

ಪ౳ൟ๞౤ತ

ಉත౲ಟฑ

ತರ෎ൟ

๸๲౩෵ಂದ

ನഷಸಲ౭ഴವ ಆฆ ൟಂಗಳ ಆೕ๺ბ ಅඝ౬

තಣბತั

๭ದ ඦತರ ಪഷದ “ಆജೕ ౽౲ി”

ನย౵ ಪ౳෥ಣಪತ౳ವඝ౬ ຄಂൽರತಕౙൿ౪.

12

฿ಹನ ೈಲಕฆ

(Rs.34100-67600)

39

0

39

(i) ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ඡರ

ඡಮ౽ൟ) (๬෥ನ౲) ඛಯಮಗำ 2021 ರ ಪ౳౽ರ

๕ಕಡ 50 ರ๠ౣ ඡರ ඡಮ౽ൟ ෩ಲಕ ಭൟბ

෥ಡತಕౙൿ౪;

ಮൡ౨

(ii) ದಫ౨ฑ ී

ඊ / ඲౳ಸ๺ ಸವბฑ / ේ෥ಪನ

ಸ๻ಯಕ

/

ಕೞค

ಜ฿ನರ

ไಂದಗั

ಂದ

๸෽ೕ೧ತ ೭ಷౣ൤ಯ ಆඋರದ ෬ว ๕ಕಡ 50

ರ๠ౣ ෨ಂಬല౨ ෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ກ೉౞ನ

ๆತನ

๔౳ೕ൐ಯඝ౬

ຄಂൽฆವ

๾ං౪ಯย౵ನ

ඥಕರರඝ౬

ಕല෫

ๆತನ

๔౳ೕ൐ಯඝ౬ ຄಂൽฆವ ඥಕರคಜಂತ ๼คಯ

ಎಂൿ ඛದბคಸมಗโൿ, ಇದರย౵ ಸದค ๾ං౪ಡ

ඛವბ๼ಸมಜฆವ ೭ಷౣ൤ಯย౵ ಸ෥ನ ๆತನ

๔౳ೕ൐ಯඝ౬ ຄಂൽฆವ ඥಕರರ ೬౲ೕಷ౤൤ಯඝ౬

ಆ෴ ไಂದಗಳย౵ನ ๳฿ ಅವඌಯ ಆඋರದ

෬ว ඛಧბคಸมಞโൿ,

ඡರ ඡಮ౽ൟಛಜ :-

(1) ඪ.෷.๭. ಪคೕಃ౹ಯย౵

ಉൟ౨ೕಣბฃಜರ෎ಀ.

(2) ಪ౳๯౨ತ ೈย౨ಯย౵ฆವ ಲಭ ಮൡ౨ ූ

คೕ

෮ೕഓฆ ฿ಹನ ೈಲක ಪರ฿ನಜಯඝ౬

ຄಂൽರತಕౙൿ౪.

෨ಂಬല౨ಛಜ :-

(1) ದಫ౨ฑ ී

ඊ / ඲౳ಸ๺ ಸವბฑ /

ේ෥ಪನ ಸ๻ಯಕ / ಕೞค ಜ฿ನರ

ไಂದದย౵ ෴โඃ ಒಂൿ ಅಥ฿ ກ೉౞ನ

ไಂದದย౵ ಕඛಷ౤ ಐൿ ವಷბಗಳ ๳ๅಯඝ౬

ಸย౵๭ರತಕౙൿ౪.

(2)

ಎ๺ .ಎ๺ .ಎฯ .๭.

ಪคೕಃ౹ಯย౵

ಉൟ౨ೕಣბฃಜರ෎ಀ

ಮൡ౨

ಪ౳๯౨ತ

ೈย౨ಯย౵ฆವ ಲಭ ಮൡ౨ ූ

คೕ ෮ೕഓฆ

฿ಹನ

ೈಲක

ಪರ฿ನಜಯඝ౬

ຄಂൽರತಕౙൿ౪.

13

ಕೞค ಜ฿ನฆ

(Rs.27000-46675)

262

0

262

ಕකბಟಕ ฃಜ౲ කಗคೕಕ ๳ๅಗಳ (ඡರ ඡಮ౽ൟ)

(๬෥ನ౲) ඛಯಮಗำ 2021 ರ ಪ౳౽ರ ඡರ

ඡಮ౽ൟ ෩ಲಕ ಭൟბ ෥ಡತಕౙൿ౪.

ಎ๺ .ಎ๺ .ಎฯ .๭.

ಅಥ฿

ತತ౺෥ನ

เർ౲ಹბ൤ ຄಂൽರತಕౙൿ౪.

ಒഖౣ (3)

771

0

771

ಒഓౣฉ (1 คಂದ 3)

7809

0

7809

32

ಅඝී

ಧ

(ಅඝී

ಧ- II ರ ූ

ಗ-2 ඣೕല)

1. “ಅඌೕౘಕฆ (౽ಯბඛ฿ბಹಕ), ේ෥ಪನ ಪ෴ბๆౘಕฆ ಮൡ౨

ේ෥ಪಕฆ” ไಂದಗั

ಡ ඡರ ඡಮ౽ൟ ನഷ๯ವ ඡಮ౽ൟ ಸ෦ൟ෷

ಈ ಃಳಜඦൟฆತ౨ං:-

(1)ಆ෷ಕ౨ฆ / ඛඃბಶಕฆ

ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨ ේർಖวಗಳ ಇมಒ.

ಅಧ౲ౘฆ

(2)ಕකბಟಕ ಸ౽ბರದ

ಉർಯ

ಇมಒಯ

ಸ೉฿ಲಯದ

ಉಪ

౽ಯბದ๏ბ ๾ං౪ಡ ಕല෫෵ಲ౵ದ ದ೬ბಯย౵ ಃಲಸ ෥ഴൟ౨ฆವ

ಒಬ౯ ವ౲౾౨ಯඝ౬ ಸ౽ბರದ ಅಪರ / ಪ౳උನ ౽ಯბದ๏ბ, ಉർಯ

ಇมಒ ಇವคಂದ කಮඛඃბಶನ ෥ലರತಕౙൿ౪.

ಸದ౲ಸฆ

(3)ಕකბಟಕ ಪ౳ඃಶದ ಸๆბ ಆෆ ಇಂല෴ ಇมಒಯ ಟ౳භ-ಎ

ไಂದದ ಒಬ౯ ವ౲౾౨ಯඝ౬ ಕකბಟಕ ේ ඩ౳ඃ๏ಕ ದ൞౨ಂಶ ಄ಂದ౳ದ

ඛඃბಶಕฆ, ಸๆბ ಆෆ ಇಂല෴ ಇมಒ ಇವคಂದ කಮඛඃბಶನ

෥ലರತಕౙൿ౪.

ಸದಸ౲ฆ

(4)ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨ ේർಖวಗಳ ಇมಒಯಟ౳භ-

ಎ

ไಂದದย౵ฆವ

ಇಬ౯ฆ

ವ౲౾౨ಗಳඝ౬ಆ෷ಕ౨ฆ/ඛඃბಶಕฆ

ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨ ේർಖวಗಳಇมಒ ಇವคಂದ

කಮඛඃბಶನ ෥ലರತಕౙൿ౪.

ಸದಸ౲ฆ

(5)ಉಪ ඛඃბಶಕฆ (ಆಡั

ತ), ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨

ේർಖวಗಳ ಇมಒ.

“ಸದಸ౲ฆ-

౽ಯბದ๏ბ”

2.

ಌย ๾ං౪ಗಳ ෥๼ൟ:-ේ෥ಪನ ಉർಯ ವ౲ವ๲౩ ಮൡ౨ ේർಖวಗಳ

ಇมಒಯ ඡಮ౽ൟ ඩ౳ඌ౽ರโ, ඡಮ౽ൟ ಅಥ฿ ๾ං౪ಗಳ ෦ೕಸมൟ ಇ൞౲ൽಗั

ಡ

๸ී

ඌ๭ඈ൤

೦คಯย౵ฆವ

ಆඃಶಗั

ಡ

ಅඝಞಣ฿ಜ

ವಜೕბಕค๭

ඡರ

ඡಮ౽ൟ෵ಂದ

ಭൟბ

෥ಡ෎౽ದ

ಌย

๾ං౪ಗಳ

൞൞ౙยಕ

๸ಒ౲ಯඝ౬

ඛಧბคಸ෎ಀ ಮൡ౨ ಅದඝ౬ ඡಮ౽ൟ ಸ෦ൟಡ ൟั

ಸ෎ಀ. ඡಮ౽ൟ ಸ෦ൟ෷ ಆ෺ౙ

ಪഔౣಯඝ౬ ಪ౳ಕഔ๯ವ ෮ದฤ, ඡಮ౽ൟ ඩ౳ඌ౽ರโ ย಍ತ฿ಜ ർಖยಸ෎౽ದ

౽ರಣಗั

ಛಜ, ಭൟბ ෥ಡ෎౽ದ ಌย ๾ං౪ಗಳ ๸ಒ౲ಯඝ౬ ෴โඃ ಸಮಯದย౵

ಬದม෵ಸಬ๾ൿ.

3.

ಅ೧ბ ಆ๻౷ඛ๯เಃ:- ඡಮ౽ൟ ಸ෦ൟ෷, ಅಹბ൞ ಷರൡ౨ಗำ, ಅನ౷ಯ฿ಞವ

ಆ෺ౙ เඋನ, ൞ಂൟ౳ಕ ಅಥ฿ ൞ಂൟ౳಄ತರ ๾ං౪ಯ ಸ౷งಪ, ಭൟბ ෥ಡ෎౽ದ

൞൞ౙยಕ ๸ಒ౲ಯ ಌย ๾ං౪ಗಳ ಀคൡ ಕකბಟಕ ฃಜ౲ಪತ౳ದย౵ ೦๼ೕฃൡ ඛೕഴವ

෩ಲಕ

ಅಹბ

ಅಭ౲൮ბಗั

ಂದ

ಅ೧ბಗಳඝ౬

ಆ๻౷ඛಸฤ

ಅಗತ౲

ಕ౳ಮಗಳඝ౬

൤ಡൿಆำ౶ತ౨ං. ಮൡ౨ ฃಜ౲ದ ෦ೕಸมൟ ඛಯಮಗಳನ౷ಯ ಅโಗಳ ವಜೕბಕರಣ. ಅಂತಹ

33

೦๼ೕฃൟನ ๬ฃಂಶವඝ౬ ඩ౳ඃ๏ಕ ූ

๣ಯย౵ ฿౲ಪಕ฿ಜ ಪ౳๬ರ฿ಞವ ಒಂದ౾ౙಂತ

ກೋ౞ ൽನಪൟ౳ಃಗಳย౵ ಮൡ౨ ಅൿ ๰ಕ౨ๅಂൿ ಪคಗ൐ಸಬ๾ർದ ಇತರ ಪ౳ಕಟൕಯ

෥ಧ౲ಮಗಳย౵ ಪ౳ಕഔಸ෎ಀ.

4.

ಆ෺ౙ เඋನ:- ඡಮ౽ൟ ಸ෦ൟ෷ ನഷ๯ವ ಸ౭උბತ౱ಕ ಪคೕಃ౹ಯ ಎม౵

ಪൟ౳ಃಗಳย౵ ಗั

๭ದ ಸฃಸค ಒഖౣ ๕ಕറ฿ฆ ಅಂಕಗಳ ಆඋರದ ෬ว ಆ෺ౙ

เඋನವඝ౬ ෥ಡมಞತ౨ං.

5.

ಅಹბ ಅಭ౲൮ბಗಳ ಪഔౣ:- (1) ඡಮ౽ൟ ಸ෦ൟ෷ ಅಹბ൤ಯ ಆඋರದ ෬ว

ಅಹბ ಅಭ౲൮ბಗಳ ກಸฆಗಳ ಪഔౣಯඝ౬ ಈ ಃಳಜನ คೕൟಯย౵ ඛಧბค๯ತ౨ං,

ಅโಗึ

ಂದฉ:-

1. ಅඌೕౘಕฆ(౽ಯბඛ฿ბಹಕ), ේ෥ಪನ ಪ෴ბๆౘಕฆ

ಮൡ౨ ේ෥ಪಕคಡ ๸ී

ඌ๭ඈ൤:- ඡಮ౽ൟ ಸ෦ൟ෷ ಈ

ಃಳಜನ คೕൟಯย౵ ಸ౭උბತ౱ಕ ಪคೕಃ౹ಯඝ౬ ನഷ๯ತ౨ං,

ಅโಗึ

ಂದฉ:-

(ಎ) ಪคೕಃ౹෷ ವ๯౨ඛಷ౤ ಬ๾ ಆ෺ౙಯ งಪದย౵ರ෎ಀ, ತม 200

ಅಂಕಗಳඝ౬ ຄಂൽฆವ ಎರഴ ย಍ತ ಪൟ౳ಃಗಳඝ౬ ಒಳತಂലฆತ౨ං,

ಅโಗึ

ಂದฉ:-

ಪൟ౳ಃ-1:๬෥ನ౲ ಪൟ౳ಃ - ඛಗൽತ ಅಹბ൞ ಪคೕಃ౹ಯย౵ ಉൟ౨ೕಣბฃದ ವ౲౾౨෵ಂದ

ඛคೕ౾౹ಸಬ๾ർದ ಪ౳ಚยತ ಘಟචಗำ, ๬෥ನ౲ เ೦ౢನಗำ ಮൡ౨ ඄ඦൽನ เೕౘൕ

ಮൡ౨

ඩ౳෽ೕಜಕ

೦ౢನದ

เಷಯಗั

ಡ

๸ී

ඌ๭ದ

เಷಯಗಳ

๬෥ನ౲

೦ౢನವඝ౬ ಒಳತಂലං.

ಪൟ౳ಃ-II: ඛൽბಷౣ ಪൟ౳ಃ -ಈ ಪൟ౳ಃಯ เಷಯವඝ౬ ඡಮ౽ൟ ಸ෦ൟ෷

ඛಧბค๯ತ౨ං,

ಆ෺ౙ

෥ಡมಞൟ౨ฆವ

ಃಲಸದ

ಸ౷งಪ

ಮൡ౨

ඡಮ౽ൟ

ඩ౳ඌ౽ರඅಂൽಡ ಸ෥สೕ೉๭ ಅಹბ൞ ಪคೕಃ౹ಯඝ౬ ಗಮನದย౵ഖౣಆಂഴ.

(෈) ಪൟ౳ಃಗಳඝ౬ ಕನ౬ಡ ಮൡ౨ ಇಂಜ౵๫ ಎರಡರล౵ ಇರ෎ಀ. ಅಭ౲൮ბ෷

ಪൟ౳ಃಗั

ಡ ๸තಣბ฿ಜ ಕನ౬ಡ ಅಥ฿ ಇಂಜ౵๫ ನย౵ ಉತ౨คಸಬ๾ൿ

ಆದฉ ಎರಡರล౵ ಅಲ౵.

6.

ಅಭ౲൮ბಗಳ ಅಂൟಮ ಆ෺ౙ ಪഔౣ. –

“ಅඌೕౘಕฆ (౽ಯბඛ฿ბಹಕ), ේ෥ಪನ ಪ෴ბๆౘಕฆಮൡ౨ ේ෥ಪಕರ”

เಷಯದย౵:

ඡಮ౽ൟ ಸ෦ൟ෷ ಸ౭උბತ౱ಕ ಪคೕಃ౹ಯย౵ ಗั

๭ದ ಒഖౣ ಅಂಕಗಳ ๕ಕറ฿ฆ

ಆඋರದ ෬ว ඛಧბคಸมದ ಅಹბ൤ಯ ಆඋರದ ෬ว ಮൡ౨ ฃಜ౲ದ ෦ೕಸมൟ

ඛಯಮಗಳඝ౬ ಪคಗ൐๭ ඡಮ౽ൟಡ ಅಹბ ಅಭ౲൮ბಗಳ ಅಂൟಮ ಆ෺ౙ ಪഔౣಯඝ౬

๭ದ౫ಪല๯ತ౨ං.

ಸ౭උბತ౱ಕ ಪคೕಃ౹ಯย౵ ಇಬ౯ฆ ಅಥ฿ ກ೉౞ನ ಅಭ౲൮ბಗำ ಸ෥ನ ಅಂಕಗಳඝ౬

ಪഷದฉ, ಅಂತಹ ಅಭ౲൮ბಗಳ ಅಹბ൤ಯ ಕ౳ಮವඝ౬ ಅವರ ವಯ๭౺ನ ಆඋರದ ෬ว

ඛಗൽಪലಸมಞತ౨ං, ವಯ๭౺ನย౵ ๼คಯ ವ౲౾౨ಯඝ౬ ಅಹბ൤ಯ ಕ౳ಮದย౵ ಉನ౬ತ

๬౩ನದย౵ ಇคಸมಞತ౨ං.

34

෬ยನ ಉಪ-เඌ (1) ಮൡ౨ (2) ರ ಅലಯย౵ ๭ದ౫ಪലಸมದ ಅಂൟಮ ಆ෺ౙ

ಪഔౣಯඝ౬

ಕකბಟಕ

ฃಜ౲ಪತ౳ದย౵

ಮൡ౨

ඡಮ౽ൟ

ಸ෦ൟ෷

๰ಕ౨ๅಂൿ ූ

เಸಬ๾ർದ ಇತರ ෥ಧ౲ಮಗಳย౵ ಮൡ౨ ฃಜ౲ ಸ౽ბರโ ඛඃბ๏ಸಬ๾ർದ

คೕൟಯย౵ ಪ౳ಕഔಸ෎ಀ ಮൡ౨ ಅದರ ಪ౳ൟಯඝ౬ ඡಮ౽ൟ ඩ౳ඌ౽ರಃౙ ಕำ๼ಸ෎ಀ.

ඡಮ౽ൟ ಸ෦ൟ෷ ಆ෺ౙ ෥ലದ ಅಭ౲൮ბಗั

ಡ ಆ෺ౙಯ ๸ಗൟಯඝ౬ ൟั

ಸ෎ಀ.

7.

ಅಭ౲൮ბಗಳ ඡಮ౽ൟ:-

(1) ඡಮ౽ൟ ಸ෦ൟ෷ ಷರൡ౨ (6) ರ ಅലಯย౵ ๭ದ౫ಪല๭ದ ಆ෺ౙ ಪഔౣಯย౵

ກಸฆಗಳඝ౬ ๳คಸมಜฆವ ಅಭ౲൮ბಗಳඝ౬, ಕකბಟಕ කಗคೕಕ ๳ๅಗಳ

(๬෥ನ౲ ඡಮ౽ൟ) ඛಯಮಗำ, 2021 ರ ඛී

ಧචಗั

ಡ ಅඝ๬ರ฿ಜ ಅಂತಹ

ಪ౳ൟ෽ಬ౯ ಅಭ౲൮ბಯ ๰ಕ౨൤ ಮൡ౨ ඄๼ಕ ಸඁ

ಢ൤ಯ ಬಡ౛ ಸ౷൫ ಮನವคಃ

෥ലಆಂಡ ඦತರ, ඡಮ౽ൟ ඩ౳ඌ౽ರโ ಆ෺ౙ ಪഔౣಯย౵ ಅವರ ກಸฆಗำ

౽൐๭ಆำ౶ವ ಕ౳ಮದย౵ ඡಮಕ ෥ಡಬ๾ൿ.

(2) ಷರൡ౨ 6 ರ ಉಪ-ಘಡ (3) ರ ಅലಯย౵ ಪ౳ಕഔಸมದ ෴โඃ ಆ෺ౙ

ಪഔౣಯย౵ ಅಭ౲൮ბಯ ກಸರඝ౬ ๳ค๯โದคಂದ ಅಭ౲൮ბಡ ෴โඃ ඡಮ౽ൟ

ಹಀౙ අฉ෷โൽಲ౵.

(3) ඡಮ౽ൟ ಆඃಶ ຄರല๭ದ ಪค൏ಮ฿ಜ ಅಭ౲൮ბ෷ ಕತბವ౲ಃౙ ವರൽ

෥ലಆಳ౶ൽದ౪ฉ, ಅವඝ ಆ෺ౙ෴ದ ๾ං౪ಯඝ౬ ຄಸ ಌย ๾ං౪ ಎಂൿ

ಪคಗ൐๭ ෨ಂൽನ ಅಥ฿ ඦತರದ ඡಮ౽ൟಯย౵ ಭൟბ ෥ಡ෎ಀ.

ಕකბಟಕ ฃಜ౲ඩಲರ ಆඃ๎

ඝ๬ರ

ಮൡ౨ ಅವರ ກಸคನย౵

(ฃ೭ಂದฑ ಀ෥ฑ ಕഓค෴)

ಸ౽ბರದ ಅಪರ ෨ಖ౲ ౽ಯბದ๏ბ,

ಉർಯ ಇมಒ.

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Date: 2026.06.30 19:39:19 +05'30'