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kS|ksfxd izksRlkgu
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k|ksfxd izksRlkgu ¼la’kks/ku½ uhfr] fcgkj] 2014
¼la’kks/ku½ uhfr] fcgkj] 2014
¼la’kks/ku½ uhfr] fcgkj] 2014
¼la’kks/ku½ uhfr] fcgkj] 2014
fodkl ds fy, vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 y
rd vFkkZr~ fnukad 30-06-2016 rd izHkkoh gSA bl uhfr d
yksd esa jkT; ljdkj] fcgkj ,rn }kjk vkS|ksfxd izksRlkgu
fuEufyf[kr la’kks/ku djrh gS%&
uhfr] fcgkj&2011 dh dafMdk&3¼
uhfr] fcgkj&2011 dh dafMdk&3¼
uhfr] fcgkj&2011 dh dafMdk&3¼
uhfr] fcgkj&2011 dh dafMdk&3¼ii½¼x½ fuEufyf[k
½¼x½ fuEufyf[k
½¼x½ fuEufyf[k
½¼x½ fuEufyf[kr }k
r }k
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Yd esa 100 izfr’kr dh NwV **mRiknu iwoZ nsus**
**mRiknu iwoZ nsus**
**mRiknu iwoZ nsus**
**mRiknu iwoZ nsus** dk izko/kk
fjorZu ds ckn mRiknu esa ugha vkrh gS rks Hkwfe lEifjorZu
ifjorZu NwV ds lerqY; jkf'k dk cSad xkjaVh lefiZr dj
okil dj nh tk,xhA**
fr] fcgkj 2011 dh dafMdk&3 dh mi dafMdk& (iii) ds c
vi) tksM+h tk,axh%&
ds fy, oSV@izos’k&dj dh izfriwfrZ dh vf/klhek iw¡th fuos
ds dsl esa dk;Zjr bdkb;ksa dks 25 izfr’kr oSV dh izfriwfrZ
ksxkA ftu bdkb;ksa us fofuf'pr lhek ls vf/kd ykHk iwoZ
udk dqy iw¡th fuos'k 200 djksM+ :0 ls de gS] muds }kjk
0 izfr'kr dh jkf'k dh izfriwfrZ esa lfEefyr dh tk,xh ysfd
fuos’k ds 300 izfr’kr dh lhek ds Hkhrj ns; gksxhA
fxd bdkb;ksa }kjk mRiknu esa vkus ds ckn] izos'k&dj en
dh izfriwfrZ esa lfEefyr dh tk,xhA izfriwfrZ dh vf/kdre
gksxhA
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ds izko/kku ds v/khu
u uhfr] fcgkj] 2011
kjk izfrLFkkfir dh
kjk izfrLFkkfir dh
kjk izfrLFkkfir dh
kjk izfrLFkkfir dh
ku bl 'krZ ds lkFk
u 'kqYd lwn ds lkFk
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esa ys pqds gSa] muls
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n esa Hkqxrku dh xbZ
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2
बहार गजट (असाधारण), 8 जनवर)
जनवर)
जनवर)
जनवर) 2015
2015
2015
2015
(vi) oSlh vkS|ksfxd bdkbZ ftUgsa oSV ugha nsuk iM+rk gS ysfdu mRiknu ds fy, eaxk, x, dPps eky ij
izos'k&dj yxrk gS] mUgsa izos'k&dj esa Hkqxrku dh jkf'k dh izfriwfrZ dh tk,xhA **
3- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&2 ¼vii½ ¼d½ esa iz;qDr ’kCnksa **ftldh
**ftldh
**ftldh
**ftldh vf/kdre
vf/kdre
vf/kdre
vf/kdre
lhek 75 yk[k :0¼ipgÙkj yk[k :0½ gksaxh**
lhek 75 yk[k :0¼ipgÙkj yk[k :0½ gksaxh**
lhek 75 yk[k :0¼ipgÙkj yk[k :0½ gksaxh**
lhek 75 yk[k :0¼ipgÙkj yk[k :0½ gksaxh** foyksfir fd, tk,axsA
4- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&2 dh mi dafMdk&¼vii½¼?k½ ds ckn fuEufyf[kr
u;k ijarqd tksM+k tk,xk%&
** ijUrq vkS|ksfxd bdkb;ksa esa LFkkfir gksus okys IykUV ,oa e'khujh ds vfrfjDr mRiknu esa lh/ks rkSj
ij mi;ksx gksus okys lHkh bD;qiesUV ij iw¡thxr vuqnku ns; gksxh] ftuds dz; gsrq fd;s x;s O;; dks bdkbZ }kjk
vius Audited Books of Accounts ;k Statutory auditor ds fjiksVZ esa iw¡thxr O;; ¼Capital
expenditure½ ds :i esa n’kkZ;k x;k gks ,oa oSls lkefxz;ksa ij fd;s x;s O;; dks bdkbZ }kjk vius Profit &
Loss Accounts esa jkTkLo O;; ¼Revenue Expenditure½ ds rkSj ij nkok ugha fd;k x;k gks vkSj ml
ij Chartered Accountant dh laiqf"V vko’;d gSA**
5- vkS|ksfxd izksRlkgu uhfr] fcgkj 2011 dh dafMdk&2¼v½¼d½ dk vafre okD; fuEufyf[kr }kjk
izfrLFkkfir fd;k tk,xk%&
** vuqnku dh vf/kdre lhek ,l0ih0Hkh0 daiuh ds fy, 50 ¼ipkl½ djksM+ :0 ,oa vU; daiuh@bdkbZ
ds fy, 40¼pkyhl½ djksM+ :0 fofuf’pr gksaxhA
dSifVo ikoj tsujs’ku@Mh0th0 lsV ds IykaV ,oa e’khujh esa ;w0ih0,l0] bUkHkVZj rFkk LVscykbZtj Hkh
’kkfey gksaxsA
oSlh bdkb;k]¡ tks fo|qr dusD’ku fy, oxSj Mh0th0 lsV@dSifVo ikoj tsujs'ku ls mRiknu djrh gSa]
muds yksM vo/kkj.k ds fy, ,d lfefr xfBr dh tk,xh] ftlesa funs'kd] rduhdh fodkl }kjk euksfur m|ksx
lsok laoxZ ds vf/kdkjh¼U;wure xzsM is :0 7600½] m|ksx fe= }kjk bEiSuYM bysDVªhdy bUthfu;j
¼ch0bZ0@ch0Vsd0½ ,oa ÅtkZ foHkkx ds {ks=h; bysDVªhdy bUthfu;j ’kkfey gksaxsA**
6- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh ifjf’k"V&I¼ifjHkk"kk,¡½ dh dafMdk&7 fuEufyf[kr }kjk
izfrLFkkfir dh tk,xh%&
**7
**7
**7
**7 ¼d½ foLrkj
¼d½ foLrkj
¼d½ foLrkj
¼d½ foLrkj%& fo|eku vkS|ksfxd bdkbZ dk **foLrkj** ls vfHkizsr gS mDr bdkbZ ds la;a= ,oa e’khujh
ds vuvoewfY;r ewY; dk 50 izfr’kr vFkok mlls vf/kd ewY; dk la;a= ,oa e’khujh esa vfrfjDr o`f) rFkk
vf/k"Bkfir mRiknu {kerk esa de&ls&de 50 izfr’kr dh o`f)(
¼[k½ fo’kk[ku%&
¼[k½ fo’kk[ku%&
¼[k½ fo’kk[ku%&
¼[k½ fo’kk[ku%& **fo’kk[ku** ls vfHkizsr gS fo|eku vkS|ksfxd bdkbZ esa vf/k"Bkfir la;a= ,oa e’khujh ds
vuvoewfY;r ewY; dk de&ls&de 50 izfr’kr ;k mlls vf/kd ewY; dk la;a= ,oa e’khujh esa o`f) rFkk bdkbZ
}kjk New Product Line LFkkfir fd;k x;k gksA
¼x½ vk/kqfudhdj.k&
¼x½ vk/kqfudhdj.k&
¼x½ vk/kqfudhdj.k&
¼x½ vk/kqfudhdj.k& **vk/kqfudhdj.k** ls vfHkizsr gS fo|eku vkS|ksfxd bdkbZ esa vf/k"Bkfir la;a= ,oa
e’khujh ds vuvoewfY;r ewY; dk de&ls&de 50 izfr’kr ;k mlls vf/kd ewY; dk la;a= ,oa e’khujh esa o`f)
rFkk bdkbZ ds vf/k"Bkfir mRiknu {kerk esa vk/kqfudhdj.k ds QyLo:i de&ls&de 25 izfr’kr dh o`f)(
¼?k½
¼?k½
¼?k½
¼?k½ izksRlkgu ;ksX; gksus ds fy, foLrkj@vk/kqfudhdj.k@fo’kk[ku djus okyh bdkb;ksa dks ftyk ds
egkizca/kd] ftyk m|ksx dsUnz vFkok izca/k funs’kd] vkS|ksfxd {ks= fodkl izkf/kdkj tks ykxw gks] dks y?kq ,oa e/;e
m|ksx ds laca/k esa rFkk m|ksx funs’kd@funs’kd] rduhdh fodkl dks c`gr~ m|ksx ds laca/k esa
foLrkj@vk/kqfudhdj.k@fo’kk[ku dk;Z vkjEHk djus ds iwoZ lwpuk Hkstuh pkfg,A bl izdkj dh lwpuk ds lkFk
izLrkfor vfrfjDr iw¡th fuos’k dh fuf’pr vof/k n’kkZrs gq, foLrkj @vk/kqfudhdj.k@fo’kk[ku dk fooj.kkRed
izLrko Hkstk tkuk pfg,A**
vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&4 dh mi dafMdk&¼iv½ ds ckn fuEufyf[kr ,d ubZ
mi dafMdk& ¼ ivd) var%LFkkfir dh tk,xh%&
**
** **
** ¼ivd½ ubZ bdkb;ksa dks Hkh foLrkj@fo’kk[ku@vk/kqfudhdj.k djus ij bUØhesUVy mRiknu ij
vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&2 ,oa dafMdk&3 esa of.kZr ubZ bdkbZ;ksa dks vuqekU; lqfo/kk,¡
ns; gkasxh fdarq iw¡thxr vuqnku ds en esa c`gr~ m|ksxksa ds foLrkj@fo'kk[ku@vk/kqfudhdj.k ds fy, vf/kdre 2-5
¼nks n’keyo ikWp½ djksM+ :0 rFkk ,e0,l0,e0bZ0 dh vkS|ksfxd bdkb;ksa ds foLrkj@fo'kk[ku@vk/kqfudhdj.k ds
fy, vf/kdre 1-25 ¼,d n’keyo nks ikWp½ djksM+ :0 iw¡thxr vuqnku ns; gksxkA**
7- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 dh dafMdk&4 vU; lqfo/kk,¡ dh mi dafMdk& (v) ds ckn
fuEufyf[kr ,d ubZ mi dafMdk& (vi) tksM+h tk,xh%&
**
** **
** (vi) vkS|ksfxd bdkb;ksa }kjk cSadksa@foRrh; laLFkkuksa ls VeZyksu ysus ij] yxus okys C;kt nj dk 02
¼nks½ izfr’kr vuqnku fn;k tk,xk ¼okf.kfT;d mRiknu dh frfFk ls vf/kdre 7 ¼lkr½ o"kksZa rd ns; gksxh½A
vuqlwfpr tkfr@tu tkfr@efgyk ,oa fu%'kDr oxZ ds m|fe;ksa dks fofuf’pr C;kt nj ds vfrfjDr 5 izfr'kr
vf/kd vuqnku C;kt nj ds :Ik esa ns; gksxkA**
3
बहार गजट (असाधारण), 8 जनवर)
जनवर)
जनवर)
जनवर) 2015
2015
2015
2015
8- vkS|ksfxd izksRlkgu uhfr] fcgkj] 2011 ds ifjf’k"V&II ¼oafpr bdkb;ksa dh lwph½ dh dafMdk&2] 3 ,oa
7 dze’k% fuEufyf[kr }kjk izfrLFkkfir dh tk,axh%&
** 2- vkVk feysa ftuesa cslu] nky ,oa pwM+k feysa lfEefyr gSa¼25 Vu izfrfnu ls de {kerk okyh½
3- elkys] ikiM+ bR;kfn cukuk¼;kaf=dhd`r rjhds ls elkys] ikiM+ dk fuekZ.k djus okyh bdkb;ksa dks
NksM+dj½
7- vkbZl dSaMh rFkk vkbZl QzwV dk mRiknu ¼;akf=dhd`r rjhds ls vkbZl dSaMh rFkk vkbZl QzwV dk
mRiknu djus okyh bdkbZ ftlesa la;= ,oa e’khujh esa :0 01 ¼,d½ djksM+ ;k vf/kd dk fuos’k gks] dks NksM+dj½A^^^^^^^^
fcgkj&jkT;iky ds vkns’k ls]
¼g0½ vLi"V]
iz/kku lfpoA
la0 Mh0Vh0Mh0@02&04@2010—11
RESOLUTION
The 5th January 2015
Industrial Incentive (Amendment) Policy, Bihar, 2014
Industrial Incentive Policy, Bihar, 2011 has been enforced for accelerated industrial
development of state, which is effective from dated 01.07.11 till next 5 years i.e. till date
30.06.2016. Midterm scrutiny has been made under the provision of this policy in view of
which the State Government of Bihar is hereby pleased to make the following amendments
in the Industrial Incentive Policy, Bihar, 2011 with effect from date of issue of notification:-
1. Para-3(ii)(c) of Industrial Incentive Policy, Bihar, 2011 will be substituted by the
following:-
“(c) The provision for giving 100% exemption in land conversion fee on “Pre
Production” will be under the condition that if any unit does not come into production after
land conversion, it shall have to repay the land conversion fee with interest. The unit will
have to submit the bank guarantee of equal amount of exemption of land conversion fee.
Bank Guarantee will be returned only after the unit comes into production.”
2. The following three new Sub Paras (iv), (v) and (vi) shall be added after Sub Para-
(iii) of Para- 3 of Industrial Incentive Policy, Bihar, 2011:-
“ (iv) Maximum limit of reimbursement of VAT/Entry Tax will be admissible up to
300% of capital investment for working unit. In case of working units of Brewery and
Distillery, reimbursement of 25% VAT and maximum limit of 300% of capital investment
will be admissible. No recovery shall be made from the units which have availed earlier
benefit exceeding the determined limit.
(v) For such new units of which total capital investment is less than Rs. 200 crore,
their paid amount in the CST account shall be included in 80% reimbursement of VAT
amount but this VAT reimbursement amount will be payable within the maximum
determined limit of 300% of capital investment.
The amount paid in item of Entry Tax by the new industrial units of large scale after
commencing production will be included in the reimbursement of 80% VAT amount.
Maximum amount of reimbursement will be payable within the limit of 300% of capital
investment.
(vi) For such industrial units which have not to pay VAT but have to pay Entry Tax
on procurement of raw material for production, the amount paid in Entry Tax will be
reimbursed to them.”
3. The words “whose maximum limit shall be of Rs. 75 lacs (seventy five lacs)” used
in Para-2(vii)(a) of Industrial Incentive Policy, Bihar, 2011 shall be deleted.
4. The following new proviso will be added after Sub Para-(vii)(d) of Para-2 of
Industrial Incentive Policy, Bihar, 2011:-
4
बहार गजट (असाधारण), 8 जनवर)
जनवर)
जनवर)
जनवर) 2015
2015
2015
2015
“Provided that capital subsidy will be admissible on all equipments in addition to
plant and machinery to be established in industrial units to be used directly in production of
which expenditure made on purchase has to be shown as capital expenditure by the unit in
its audited books of account or statutory auditor report and this expenditure made on such
materials has not been claimed in profit and loss account as a revenue expenditure by the
unit, and on this, confirmation of the chartered accountant is essential.
5. Last sentence of Para-2(v)(a) of Industrial Incentive Policy, Bihar, 2011 shall be
substituted by the following:-
“ The maximum limit of subsidy shall be determined Rs. 50(Fifty) crore for SPV
company and Rs. 40(Forty) crore for other company/unit.
U.P.S., Inverter and Stabilizer shall also be included in plant and machinery of
Captive Power Generation/D.G. Set.
A committee will be constituted for determination of load for such units, which are
making production from D.G. Set/Captive Power Generation without taking electric
connection, in which an officer of Industry Service Cadre (minimum grade pay Rs. 7600)
nominated by the Director, Technical Development, an Electrical Engineer (B.E./B.Tech.)
empanelled by Udyog Mitra and a Regional Electrical Engineer of Energy Department will
be included.”
6. Para-7 of Appendix-I(Definitions) of Industrial Incentive Policy, Bihar, 2011 shall
be substituted by the following:-
“7 (a) Expansion:- “Expansion” of an existing unit means 50% or more additional
increase in value of plant and machinery of undepreciated value of the existing industrial
unit and minimum 50% increase in installed production capacity;
(b) Diversification:- “Diversification” means minimum 50% or more additional
increase in value of plant and machinery of undepreciated value of installed plant and
machinery of the existing industrial unit and establishment of new product line by the unit;
(c) Modernisation:- “Modernisation” means minimum 50% or more additional
increase in value of plant and machinery of undepreciated value of the existing industrial
unit and minimum 25% increase in installed production capacity as a result of
Modernisation.
(d) In order to qualify for incentive a unit undertaking expansion / modernization /
diversification should send prior intimation of beginning of work to the General Manager,
District Industries Centres or the Managing Director, Bihar Industrial Area Development
Authority as the case may be in respect of Small and Medium Industry and Director of
Industries/Director, Technical Development in case of large industries before undertaking
such expansion/modernization/diversification Programme. Such intimation should be
accompanied by detailed proposal of expansion /modernization/diversification giving the
specific period of proposed additional investment.
7. The following new Sub Para(iv a) shall be inserted after Sub Para-(iv) of Para-4 of
Industrial Incentive Policy, Bihar, 2011:-
“ (iv a) Admissible facilities will also be provided to the new units mentioned in
para-2 and para-3 of Industrial Incentive Policy, Bihar, 2011 on incremental production after
expansion/diversification / modernisation but maximum of Rs. 2.5 (Two decimal Five) crore
as a capital subsidy will be admissible for large industries on expansion/
diversification/modernisation and for MSME industrial unit maximum of Rs. 1.25 (One
decimal Two Five) crore capital subsidy will be admissible on expansion/diversification
/modernisation.”
8. The following new Sub Para-(vi) shall be added after Sub Para-(v) of "Para-4
other facilities" of Industrial Incentive Policy, Bihar, 2011:-
5
बहार गजट (असाधारण), 8 जनवर)
जनवर)
जनवर)
जनवर) 2015
2015
2015
2015
“(vi) Subsidy of 2(two)% of interest rate to be charged on taking term loan from
banks/financial institutions by the industrial units will be given (Subsidy will be payable
maximum up to 7(Seven) years from the date of commercial production). Additional 5%
more subsidy in the form of interest rate in addition to the determined interest rate will be
payable to the entrepreneur of the Schedule Caste/Schedule Tribe/Women and Disabled
category.”
9. Para-2,3 and 7 of Appendix-II(List of deprived units) of Industrial Incentive
Policy, Bihar, 2011 shall be substituted by the following, respectively:-
“ 2. Flour Mills including Besan, Dal & Chura Mills(Having less than 25 Ton per
day capacity).
3. Masala(Spices) and Papad etc. making(Except producing Masala and Papad units
by mechanised process).
7. Production of Ice Candy and Ice Fruit(Except the units producing Ice Candy and
Ice Fruit by mechanised process, having investment of Rs. 1(one) crore or more on plant
and machinery).”
By order of the Governor of Bihar,
Sd./Illegible,
Principal Secretary.
————
अधी.क, सिचवालय मुिणालय,
बहार, पटना ारा ूकािशत एवं मु5ित।
बहार गजट (असाधारण) 74-571+500-ड)0ट)0पी0।
Website: http://egazette.bih.nic.in