ॢबह

[

ॢबहर

(स पटन ) पटन

,lŒ vksŒ 242] fnukad 28

27½ dh /kkjk 93 dh mi&/kkjk ¼1½ }

fu;ekoyh] 2005 ¼le;≤ ij ;

laf{kIr uke] foLrk

2016 dgh tk ldsxhA

¼2½ bldk foLrkj l

¼3½ ;g rqjr ço`r g

fcgkj ewY;of)Zr d

tksM+k tkukA&fcgkj ewY;of)Zr dj

[kaM&¼¥½ fuEuor~ tksM+k tk;sxk&

**¼¥½ Msoyij ds ekeys esa]

fcgkj ewY;of)Zr

vUr%LFkkiuA&fcgkj ewY;of)Zr dj

¼3d½ fuEuor~ vUr%LFkkfir fd;k tk

**¼3d½& vf/kfu;e dh /kk

;Fkksfpr ys[kk&iqLrdk la/kkj.k ugh

lg&ifBr mi&fu;e ¼3½ esa of.kZr J

la/kkfjr ys[kk&iqLr ls fu/kkZfjr ugh

inkf/kdkjh] dk;Zlafonk dh çd`fr ds

ldsxk**%&

नबंधन

हर गजट

[सधरण [क

सरकर हर क०शत

\० वन 13 श

ब१धवर 2 ०सत$ बर 21

okf.kT;&dj foHkkx

foHkkx

———

vf/klwpuk,a

28282828 flrEcj

flrEcj

flrEcj 2016

2016

8 flrEcj 2016—fcgkj ewY; of)Zr dj vf/kfu;e] 2005

}kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq, fcgkj&jkT;iky] fc

;Fkk la'kksf/kr½ esa la'kks/ku djus gsrq fuEufyf[kr fu;ekoyh c

kj ,oa vkjaHkA& ¼1½ ;g fu;ekoyh fcgkj ewY;of)Zr dj

lEiw.kZ fcgkj jkT; esa gksxkA

gksxhA

dj fu;ekoyh] 2005 ds fu;e&18 ds mi&fu;e ¼3½

j fu;ekoyh] 2005ds fu;e 18 ds mi&fu;e ¼3½ ds [kaM&¼

Hkwfe dk ewY; tSlk fd fofgr jhfr ls fofufnZ"V fd;k tk;

dj fu;ekoyh] 2005 ds fu;e&18 esa mi&

j fu;ekoyh] 2005ds fu;e 18 ds mi&fu;e ¼3½ ds ckn

k;sxk&

kjk 35 ds mi&/kkjk ¼1½ ds [k.M ¼xx½ ds çko/kkuksa ds

gha djrk gks vFkok vf/kfu;e dh /kkjk 35 dh mi&/kkjk

Je ,oa vU; lsok ,oa vU; enksa ds çHkkj esa dh x;h okLrfo

gha fd;k tk ldrk gks] Je ,oa lsok ds enksa esa fd;s x;s

d vk/kkj ij fuEufyf[kr Vscy esa n'kkZ, x;s çfr'kr ds cjkc

न सं या पी0ट0-40

त

¼2005 dk vf/kfu;e

fcgkj ewY; of)Zr dj

cukrs gSa %&

¼la'kks/ku½ fu;ekoyh]

½ esa [kaM&¼¥½ dk

¼>½ ds ckn ,d u;k

;A**

&fu;e ¼3d½ dk

,d u;k mi&fu;e

v/khu] tgk¡ laosnd

k ¼1½ ds [k.M ¼x½

fod O;; mlds }kjk

O;; ds fy,] fofgr

cj NwV vuqekU; dj

ॢबहर गजट [सधरण 28 सत बर 2016

ØŒlaŒ

lafonk dk çdkj

Je ,oa lsokvksa ds

fy, dVkSrh

¼çfr'kr esa½

(1)

lafonk] ftlesa ek= Je ,oa lsok,¡ lfUufgr gkas

100

(2)

¼d½ ugj] lM+d] ck¡/k] MSe vkfn ij lHkh çdkj dh feêh esa] e'khu

}kjk lHkh çdkj ds feêh dk dk;ZA

¼[k½ vFkZ ewfoax e'khu }kjk feêh dk ck¡/k cukus dk dk;ZA

(3)

¼d½ jktxhjh@daØhV] ck¡/k] cjkt] iqy] okVj Vkoj rFkk ihŒ ,pŒ bZŒ

MhŒ laLFkkiu ,oa fy¶V bZfjxs'ku laLFkkiu vkfn

¼[k½ MSe esa LVksu jktxhjh dk dk;Z rFkk vU; ,sls dk;ZA

(4)

ugj dh lajpuk ,oa ugj ds ykbZfuax ¼Lining½ dk fuekZ.kA

(5)

¼d½ iDdh lM+d dk fuekZ.k ¼feêh&dk;Z NksM+dj½

¼[k½ iDdh lM+d dk fuekZ.k ¼feêh&dk;Z ds lkFk½

(6)

fjoj Vªsfuax ¼River Taining½ ,oa ck<+ fu;a=.k ds fy, cksYMj ,oa bZaV

iDdhdj.k dk dk;Z ¼feêh dk;Z dks NksM+dj½

(7)

fo|qrhdj.k dh lafonk ds ekeys esa

(8)

lajpukRed lafonk ds ekeys esa

(9)

lsusVjh dk;Z&lafonk ds ekeys esa

(10)

iqjkus Vk;jksa esa u;h jcM+ p<+kus dh lafonk ds ekeys esa

(11)

oL= jaxus ,oa fçafVax ds dk;Z&lafonk ds ekeys esa

(12)

QksVksxzkQh ,oa fçfUVax dh lafonk ds ekeys esa

(13)

ewfrZdyk ,oa dyk dh lafonk ds ekeys esas

(14)

jsfÝtsjs'ku] ,;j dUMh'kuj ;k vU; e'khujh] jkSfyax 'kVj yxkus dh

lafonk ;k ØsUl LFkkfir djus dh lafonkA IykUV ,.M e'khujh LFkkfir

djus dh lafonkA

(15)

lHkh çdkj ds Hkou&fuekZ.k dh lafonkA

(16)

ekcZy LySc] ifj"d`r xzsukbZV LVksu ,oa VkbZYl yxkus dh lafonk

¼ekstkbZd VkbZYl dks NksM+dj½

(17)

,fyosVj ¼fy¶V~l½ ,oa bLdysVlZ ds fuekZ.k lafojpuk ,oa LFkkiuk

(18)

njoktk] njoktk Ýse] f[kM+dh] Ýse ,oa fxzYl dh LFkkiuk

(19)

QfuZpj ,oa fQDlpj vkiwfÙkZ ,oa LFkkfir djus] ikfVZ'ku] vkUrfjd

lTtk] QkYl flfyax] ekWMqyj fdpsu LFkkfir djus dh lafonk

(20)

jsyos }kjk vkiwfÙkZ fd, tkus okys jsyos dksp ,oa oSxUl dk

fuekZ.k@lafojpuk dh lafonk

(21)

eksVj okgu ,oa Vªsyj ds ckWMh dh lafojpuk;k vkjksi.k

(22)

eki&rkSy e'khu rFkk /keZ&dk¡Vk ds LFkkiuk dh lafonk

(23)

isfUVax] ikWfyflax rFkk OgkbZV okf'kax dh lafonk

(24)

bysDVªksIysfVax] bysDVªks xsyosukbZftax rFkk ,uksMkbZftax rFkk blh çdkj

ds dk;Z dh lafonk

(25)

vU; çdkj dh lafonkvksa ds fy,

fcgkj ewY;of)Zr dj fu;ekoyh] 2005 esa fu;e 18[k dk vUr%LFkkiuA&fcgkj ewY;of)Zr

dj fu;ekoyh] 2005 ds fu;e 18 d ds i'pkr~ u;k fu;e 18 [k fuEuor~ vUr%LFkkfir fd;k tk;sxk%&

**18[k& Msoyij ds ekeys esa Hkwfe ds ykxr ds fu/kkZj.k dk rjhdk&

Hkwfe ds ykxr ewY; dk fu/kkZj.k jkT; ljdkj ds eki&n.Mksa ds vUrxZr LVkEi 'kqYd ds Hkqxrku ds fy, Hkwfe ds

gLrkUrj.k ls lacaf/kr fuca/ku gsrq fu/kkZfjr ewY; ij fd;k tk;sxk %

ijUrq ;g fd bl fu;e ds vuqlkj fu/kkZfjr fd;s x;s ekyksa dk ewY; ij dj Hkqxrku ds i'pkr~]

laO;ogkjh] fofgr çkf/kdkjh ds le{k çekf.kr djus ds fy, Lora= gksxk fd Hkwfe dk okLrfod ykxr ewY; Hkwfe ds

fuca/ku gsrq LVkEi M;wVh ds Hkqxrku ds mís'; ls jkT; ljdkj ds fdlh çkf/kdkj }kjk fu/kkZfjr ewY; ls vf/kd gS

vkSj Hkwfe dk okLrfod ewY; vf/kd çekf.kr gks tkus ij] Hkwfe dk mPp ewY; ?kVkus ds ;ksX; gksxk ,oa vf/kdkbZ

Hkqxrku fd;k x;k dj] ;fn dksbZ gks] dh okilh@lkeatu dh tk;sxhA

बहार गजट (असाधारण), 28 सत बर 2016

fcgkj ewY;of)Zr dj fu;ekoyh] 2005 ds fu;e 29 esa mi&fu;e ¼2½ dk

çfrLFkkiuA&fcgkj ewY;of)Zr dj fu;ekoyh] 2005 ds fu;e&29 ds mi&fu;e ¼2½ dk çfrLFkkiu fuEuor~ fd;k

tk;sxk] ;Fkk%&

**2¼i½ bl vf/kfu;e ds çkjEHk ds i'pkr~] ,slh dVkSrh lHkh fu"ikfnr lafonkvksa ds laca/k esa fn;s tkus

okys foØ; ewY; ds iw.kZ ;k vkaf'kd Hkqxrku ds fy, rkRif;Zr Hkqxrku ls dh tk;sxh%

ijUrq ;g fd fu"ikfnr dk;Z lafonkvksa ds fy, Je ,oa lsokvksa ds en esa Hkqxrku dh

tkus okyh jkf'k ls dksbZ dVkSrh ugha dh tk;sxh%

ijUrq ;g Hkh fd vf/kfu;e dh /kkjk&6 vFkok /kkjk&7 ds vUrxZr djeqDr oLrq,¡ vFkok

djeqDr laO;ogkj ds en esa Hkqxrku dh tkusokyh jkf'k ls dksbZ dVkSrh ugha dh tk;sxhA

¼ii½

mi&fu;e ¼2½ ds [k.M ¼i½ ds çFke ijUrqd ds ç;kstu gsrq lHkh fu"ikfnr lafonkvksa ds laca/k esa

fn, tkus okys foØ; ewY; ds iw.kZ ;k vkaf'kd Hkqxrku ds fy, rkRif;Zr çR;sd Hkqxrku ls Je

,oa lsokvksa ds en esa ml vuqikr esa dVkSrh nh tk;sxh tks lafonk fo'ks"k ls lacaf/kr foLr`r

çkstsDV fjiksVZ vFkok ifjek.k foi= vFkok ,xzhesUV dh çfr vFkok ,sls vU; nLrkost esa dqy

lafonk ewY; esa Je ,oa lsokvksa dh jkf'k dk gSA

¼iii½

tgk¡] lafonk ls lacaf/kr foLr`r çkstsDV fjiksVZ vFkok ifjek.k foi= vFkok ,xzhesUV dh çfr

vFkok ,sls vU; nLrkost miyC/k ugha gSa] vFkok tgk¡ miyC/k nLrkostksa ls Je ,oa lsokvksa ds

çHkkj dk dqy lafonk ewY; dk vuqikr fu/kkZj.kh; ugha gS] fofHkUu çd`fr ds dk;Zlafonk ds fy,

Je ,oa lsok en esa dVkSrh dh x.kuk fu;ekoyh ds fu;e&18 ds mi&fu;e ¼3d½ esa layXu

Vscy esa ;Fkk fofufnZ"V çfr'kr ds vk/kkj ij dh tk;sxhA

¼iv½

mi&fu;e ¼2½ ds [k.M ¼ii½ vFkok ¼iii½ esa fofufnZ"V rjhds ls dk;Zlafonk ds fu"iknu esa Je ,oa

lsokvksa ds en esa dVkSrh ,oa vf/kfu;e ds /kkjk&6 ,oa /kkjk&7 ds vUrxZr djeqDr oLrq,¡ vFkok

djeqDr laO;ogkj gsrq Hkqxrs; jkf'k dks ?kVkus ds mijkUr 'ks"k jkf'k ls fofgr nj ls Jksr ij dj

dh vfxze dVkSrh dh tk;sxh%

ijUrq ;g vkSj fd o"kZ esa dkVh x;h jkf'k ml O;fDr] ftlds foi=ksa ls dVkSrh dh x;h

gS] dks /kkjk 68 ds çko/kkuksa ds v/khu okil dj nh tk;sxh] ;fn og ml o"kZ esa dj Hkqxrku gsrq

nk;h ugha gksrk] ftl o"kZ esa dVkSrh dh x;h gS%

ijUrq ;g Hkh fd ,slh dksbZ dj okilh rc rd ugha dh tk;sxh tc rd fd okilh dk

nkok djus okyk O;fDr vapy çHkkjh ds le{k çi= A-XIIIesa vkosnu] ftl foÙkh; o"kZ esa

dVkSrh ;k dVkSfr;ksa] ;FkkfLFkfr] dh x;h gks] ds lekiu ds ckn nkf[ky u djsA

6- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ls layXu Qkje RT-I dk çfrLFkkiu&fcgkj ewY;

of)Zr dj fu;ekoyh] 2005 ls layXu Qkje RT-I fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk&

**Qkje &RT-I

[ ns[ksa fu;e 19 ¼2½ ]

fcgkj ewY; of)Zr dj vf/kfu;e 2005 dh /kkjk&24 ds v/khu =Sekfld fooj.kh

O;ogkjh dk uke ,oa vf/kuke &

djnkrk igpku la[;k (TIN) &

fooj.kh dh vof/k ¼=Sekl ,oa o"kZ½ &

Hkkx &I ¼O;kikjkoÙ[email protected] ds C;kSjs½

ldy vkoÙkZ ¼MsfcV uksV ds ewY; lfgr½

dVkSfr;k¡ %

vUrçkZUrh; O;kikj ,oa okf.kT; ds Øe esa dh x;h fcØh

3¼i½ dsUnzh; fcØh&dj vf/kfu;e] 1956 dh /kkjk&4 ds v/khu jkT; ds ckgj fcØh dk ewY;

3¼ii½ jkT; ds ckgj çsf"kr fd, x, HkaMkj varj.k dk ewY;

vf/kfu;e ds v/khu fcØh ds N% ekg ds Hkhrj foØ; okilh dk ewY;

fu;kZr fcØh

vU; Lohdk;Z dVkSfr;k¡ ¼ckDl A ds vuqlkj½

dqy dVkSfr;ksa dh jkf’k ¼2$3$4$5$6½

djk/ks; vkorZ ¼1 & 7½

ॢबहर गजट [सधरण 28 सत बर 2016

Hkkx &II ¼vkmViqV VSDl½

dj okj vkmViqV VSDl dk foHkktu

fcØh dk fooj.k

dj dh nj

fcØh dk

vkoÙkZ

Hkqxrs;

¼i½¼d½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos fdlh

O;ogkjh@O;fDr dks isVªksy dh fcØh ¼O;ogkjh okj fcØh dk

C;kSjk ckWDl E-Ids vuqlkj fn;k tk;½

¼i½¼[k½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos fdlh

O;ogkjh@O;fDr dks ,pŒ,lŒMhŒ ,oa ,yŒMhŒvksŒ dh fcØh

¼O;ogkjh okj fcØh dk C;kSjk ckWDl E-Ids vuqlkj fn;k tk;½

¼i½¼x½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos fdlh

O;ogkjh@O;fDr dks ,0Vh0,Q0 dh fcØh ¼O;ogkjh okj fcØh

dk C;kSjk ckWDl E-Ids vuqlkj fn;k tk;½

¼i½¼?k½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos fdlh

O;ogkjh@O;fDr dks izkd`frd xSl dh fcØh ¼O;ogkjh okj fcØh

dk C;kSjk ckWDl E-Ids vuqlkj fn;k tk;½

¼i½¼M-½

ns'kh 'kjkc@elkysnkj ns'kh 'kjkc dh fcØh

¼i½¼p½

ns'k ds ckgj ls vk;kr fd;s x;s vFkok Hkkjr esa fufeZr iksVscy

LçhV] 'kjkc vFkok fydj dh fcØh

¼i½¼N½

vuqlwph IV ds Øekad 1 ls 6 dks NksM+dj vuqlwph IVds vU;

oLrqvksa dh fcØh ¼ckWDl I ds vuqlkj C;kSjs nsa½

¼i½¼t½

fufnZ"V vU;

¼ii½

vuqlwph II esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDlG ds vuqlkj n'kkZ;k tk;s½

1 izfr'kr

¼iii½¼d½ vuqlwph IIId esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

5 izfr'kr

¼iii½¼[k½ vuqlwph III esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

5 izfr'kr

¼iii½¼x½ vuqlwph III esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

6 izfr'kr

¼iv½¼d½ ^{,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa}

13-5 izfr'kr

¼iv½¼[k½ ^{,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa}

14-5 izfr'kr

¼iv½¼x½ ^{,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa}

15 izfr'kr

¼v½

/kkjk&13 ¼1½ ds v/khu oLrqvksa dh dqy

fcØh={¼ii½$¼iii½¼d½$¼iii½¼[k½$¼iii½¼x½$¼iv½¼d½$¼iv½¼[k½$¼iv½¼x½}

[O;ogkjhokj fcØh dk C;kSjk ckWDl B ds vuqlkj fn;k tk;]

¼vi½

oSlh oLrqvksa dh fcØh jkf'k ftuds laca/k esa

/kkjk&15¼5½¼d½ ds v/khu bl fooj.kh dks nkf[ky djus okys

O;ogkjh }kjk vf/kdre fcØh ewY; ij dj dk Hkqxrku fd;k tk

pqdk gSA ¼O;ogkjhokj fcØh dk C;kSjk ckWDl J ds vuqlkj fn;k

tk;½

¼vii½

Ø; dj dk nk;h vkoÙkZ

¼viii½

vf/kdk;h fjolZ ØsfMV ¼14&13½ ;fn 13 ls 14 T;knk gSA

¼ix½

vf/kd olwy dh x;h dj jkf'k = foØ; okilh dh jkf'k x

¼oÙkZeku dj nj&,slh foØh ds le; çHkkoh dj nj½

dqy vkmViqV VSDl [¼i½¼d½$¼i½¼[k½$¼i½¼x½$¼i½¼?k½$¼i½¼M-

½$¼i½¼p½$¼i½¼N½$¼i½¼t½$¼v½$¼vi½$¼vii½$¼viii½$¼ix½]

बहार गजट (असाधारण), 28 सत बर 2016

Hkkx&III ¼[kjhn@izkfIr dk C;kSjk½

frekgh ds nkSjku

[kjhn@izkfIr dk ewY;

/kkjk&15 ¼5½ ds v/khu

vf/klwfpr oLrq,¡ *

vuqlwph&IV esa of.kZr oLrq,¡

vuqlwph&I dh oLrq,¡

vU; dj ;ksX; oLrq,¡

dqy

5% ¼vuqŒ&IIIA½

5%¼vuqŒ&III½

6% ¼vuqŒ&III½

13.5%

14.5%

15%

(i)

jkT; ds vUnj ls Ø;

¼O;ogkjhokj [kjhn dk C;kSjk

ckWDl C ds vuqlkj layXu

djsa½

¼ii)

jkT; ds ckgj ls Ø;

¼iii)

jkT; ds vUnj ls LVkWd

varj.k&izkfIr;k¡

¼iv)

jkT; ds ckgj ls LVkWd

varj.k& çkfIr;k¡

12-

dqy [kjhn@çkfIr

*/kkjk&15¼5½ ds v/khu vf/klwfpr oLrqvksa dh fcØh dk O;ogkjhokj C;kSjk ckWDl K esa nkf[ky djsaA

Hkkx&IV ¼buiqV VSDl ØsfMV ,oa Hkqxrs; dj½

ewY;

frekgh ds nkSjku O;ogkjh }kjk Ø; ij pqdk;k x;k fufo"V dj ¼ftlesa

fofuekZrk ds ekeys esa Ø; dj Hkh 'kkfey gSA½ &

fjolZ ØsfMV ¼ckWDl D ds vuqlkj½ &

fu;e 12 ds v/khu iwathxr fuos'k ds ckjs esa fufo"V dj tek &

xr frekgh ls vxzuhr vlek;ksftr fufo"V dj tek&

=Sekl ds fy, dqy fufo"V dj tek [¼13&14½$15$16] &

/kkjk&24¼12½ ds v/khu NwV ¼dsoy ;fn 17 ls 10 vf/kd gksus ij nkok&fd;k

tk;sxk ,oa 10&17 ij laxf.kr dh tk;sxh½ &

/kkjk&3d ds v/khu Hkqxrs; vf/kHkkj &

/kkjk&3dd ds v/khu Hkqxrs; vfrfjDr dj &

vkmViqV VSDl] vf/kHkkj ,oa vfrfjDr dj dk dqy ;ksx ¼NwV dks ?kVkdj½

[¼10&18½$19$20] &

22¼i½ ^{frekgh ds fy, Hkqxrs; oSV ¼21&17½ ;fn 17 ls 21 vf/kd gS &}

22¼ii½ ^{Hkqxrs; C;kt}

22¼iii½ frekgh ds fy, Hkqxrs; dj dh dqy jkf'k [22¼i½$22¼ii½]

vlek;ksftr fufo"V dj ¼17&21½ ;fn 21 ls 17 vf/kd gS &

24¼i½ ^{dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu Lohd`r dj}

ॢबहर गजट [सधरण 28 सत बर 2016

ewY;

24¼ii½ ^{dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu ns; dj ls vlek;ksftr fufo"V}

dj dk lkeatu &

24¼iii½ ^{dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu Hkqxrs; dj] ;fn dksbZ gks}

[24(i½&24(ii½]

25¼i½ vxzuhr fufo"V dj tek [23-24¼ii½] ;fn 24¼ii½ ls 23 vf/kd gS &

25¼ii½ ^{=Sekl ds ekg@ekgksa esa Hkqxrs; dj dh lhek rd Hkqxrku fd;k x;k oSV&}

25¼iii½ dqy vxzuhr fufo"V dj tek [25¼i½$25¼ii½]

Hkkx&V ¼Hkqxrku dk C;kSjk ½

Hkqxrku dk C;kSjk ¼ckWDl - L esa oSV ,oa ços’k dj vf/kfu;e ds varxZr

fd;s x;s Hkqxrku dk C;kSjk n’kkZ;k tk;s½&

¼i½

izos'k dj ds lkeatu }kjk] ;fn dksbZ gks&

¼ii½

Ø; dj ds Hkqxrku }kjk] ;fn dksbZ gks ¼dsoy fofuekZrk ds ekeys esa½

¼iii½

/kkjk&3¼7½ ds v/khu Hkqxrku fd;s x;s vfxze dj ds }kjk] ;fn dksbZ gks&

¼iv½

/kkjk&40 ;k 41 ds v/khu vfxze dj dh dVkSrh }kjk ¼çek.k i= çi= C-IIesa

layXu djsa½ &

¼v½

fMekaM Mªk¶V@psd ¼la[;k] Hkqxrku dh frfFk ,oa fuxZfer djus okys cSad ds

uke fufnZ"V djsa½

¼vi½

uxn

¼vii½

mlh foÙkh; o"kZ ds fdlh iwoZorhZ ekg esa vf/kd Hkqxrku dh x;h jkf'k ds

lek;kstu }kjk ¼,slh vf/kd jkf'k dh lax.kuk ,oa mlds Hkqxrku ds <ax dk

C;kSjk nsa½&

¼viii½

dksbZ vU; <ax] ;Fkk vkLFkxu bR;kfn ¼<ax fofufnZ"V djsa½

¼ix½

vkxkeh =Sekl esa vxzuhr vf/kdk;h dj Hkqxrku

eSa ?kks"k.kk djrk gw¡ fd bl fooj.kh esa fn;s x;s fooj.k lR; ,oa iw.kZ ys[kkvksa ij vk/kkfjr gS ,oa dkWye 22

esa minf'kZr Hkqxrs; dj dk Hkqxrku] dks"kkxkj pkyku ds ek/;e ls vFkok dkWye 26 esa minf'kZr <ax ls dj fn;k

x;k gS rFkk pkyku ,oa@vFkok izi= C-II esa dVkSrh izek.k&i=] mDr Hkqxrku@dVkSrh ds laca/k esa lk{; ds :i esa

blds lkFk layXu gSA

eSa vkxs ?kksf"kr djrk gw¡ fd bl fjVuZ esa fn;s x;s fooj.k ,oa bl fjVuZ esa ,oa blds lkFk nh xbZ

fof'kf"V;k¡ ,d fcØh dj fucaf/kr O;olk;h ds :i esa esjh loksZÙke tkudkjh ,oa fo'okl esa lgh ,oa iw.kZ gS rFkk eSa

bl fooj.kh dks gLrk{kfjr djus ,oa nkf[ky djus gsrq loZFkk ;ksX; gw¡A

LFkku %

izkf/kd`r O;fDr dk gLrk{kj

frfFk %

¼O;olk;h ds laca/k esa izkfLFkfr½

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl A ¼vU; Lohdk;Z dVkSfr;k¡½

fuEufyf[kr ds ckjs esa dVkSfr;k¡ %&

ewY;

¼i½

vf/kfu;e dh vuqlwph&I esa mfYyf[kr oLrqvksa dh fcØh

¼ii½

,d vkW;y daiuh }kjk vU; vkW;y daiuh dks isVªksy] Mhty] ,0Vh0,Q0 ,oa

izkd`frd xSl dh fcØh ¼bl fjVuZ ds lkFk fofHkUu oLrqvksa dh] muds lacaf/kr fcØh

ewY; ds lkFk&lkFk i`Fkd :i ls ,d lwph layXu djsa½A ¼fofHkUu daifu;ksa dks csph

x;h oLrqvksa dk C;kSjk ckWDl E-2 ds vuqlkj izLrqr fd;k tk;½

¼iii½

fcgkj jkT; ds Hkhrj HkaMkj varj.k dk ewY;&

¼iv½

dk;Z laosnd ds ekeys esa Je ,oa vU; izHkkj dh jkf'k &

¼v½

/kkjk&15¼5½ ds vkyksd esa ,slh oLrqvksa dh fcØh ftlij [kjhn ds le;] vf/kdre

[kqnjk ewY; ij dj dk Hkqxrku fd;k x;k gS &

¼vi½

vf/kfu;e dh /kkjk&13¼2½¼[k½ ds v/khu ekyksa dh fcØh ftl ij fcØh ds izFke fcUnq

ij dj dk Hkqxrku fd;k x;k gS ¼bl fjVuZ ds lkFk fofHkUu oLrqvksa dh muds

lacaf/kr fcØh ewY; ds lkFk&lkFk i`Fkd :i ls ,d lwph layXu dh tk;½ &

¼vii½

vuqlwph v esa fofufnZ"V laxBuksa dks fcØh &

dqy [¼i½$¼ii½$¼iii½$¼iv½$¼v½$¼vi½$¼vii½] ¼fjVuZ ds Øe laŒ 6 ij ys tk;sa½

ckWDl B (O;ogkjhokj djns; fcØh dk fooj.k tSlk fd Hkkx&II ds Øekad 9¼v½ esa mYysf[kr gSA)

I-fucaf/kr O;ogkjh dks fcØh %

Ø0

la0

fucaf/kr O;ogkjh dk uke ,oa

vf/kuke ftldks fcØh dh

x;h gS

djnkr

igpku

la[;k

fcØh dk ewY;

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks vfrfjDr iéksa dk O;ogkj djsa½

ॢबहर गजट [सधरण 28 सत बर 2016

II-vfucaf/kr O;ogkjh dks fcØh %

Ø0

la0

vfucaf/kr O;ogkjh dk uke

,oa vf/kuke ftldks fcØh

dh x;h gS

iwjk irk

fcØh dk ewY;

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks vfrfjDr iéksa dk O;ogkj djsa½

III- miHkksDrkvksa dks fcØh %

fcØh dk ewY;

¼vuqŒ&

IIIA½

¼vuqŒ

&III½

¼vuqŒ&III½

13-5% 14-5%

15%

eq¶r

vkiwfjr

oLrq,¡

dqy

miHkksDrkvksa dks

dqy fcØh %

ckWDl C [vuwlwph I ,oa ,eŒvkjŒihŒ oLrqvksa dks NksM+dj vU; dj ;ksX; oLrqvksa dk O;ogkjhokj Ø;

tSlk fd Hkkx&III ds Øekad 11¼i½ esa mYysf[kr gSA]

I-fucaf/kr O;ogkjh ls Ø; %

Ø0

la0

fucaf/kr O;ogkjh dk uke ,oa

vf/kuke ftldks fcØh dh x;h gS

djnkr

igpku

la[;k

Ø; dk ewY;

vuqlwph IV dh oLrq,¡

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks] vfrfjDr iéksa dk O;ogkj djsa½

बहार गजट (असाधारण), 28 सत बर 2016

II-vfucaf/kr O;ogkjh@O;ogkjh ls fHkUu O;fDr ls Ø; %

Ø0

la0

vfucaf/kr O;ogkjh dk uke ,oa

vf/kuke ftldks fcØh dh x;h gS

djnkr

igpku

la[;k

Ø; dk ewY;

vuqlwph IV dh oLrq,¡

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa½

ckWDl*&D ¼fjolZ ØsfMV½

fuEufyf[kr ds dkj.k izfrykse tek ¼fjolZ ØsfMV½ %

ewY;

¼i½

fofuekZrk O;ogkjh ds ekeys esa iwoZorhZ o"kZ dk buiqV&vkmViqV vuqikr

¼fu;e 15 ds vuqlkj “K”½

¼ii½

jkT;kUrxZr HkaMkj varj.k

¼iii½

vUrçkZUrh; HkaMkj varj.k

¼iv½

bl fooj.kh dks nkf[ky djus okys O;ogkjh }kjk dh x;h [kjhn okilh &

¼v½

oLrqvksa] migkj vFkok Lo&miHkksx ds vf/kdkj dk vraj.k&

¼vi½

vuqlwph IV esa fofufnZ"V oLrqvksa dh fcØh

¼vii½

vuqlwph I esa fofufnZ"V oLrqvksa dh fcØh

¼viii½

pksjh gqbZ] [kks x;h vFkok cckZn gks x;h oLrqvksa dk ewY;] ;fn dksbZ gks

¼ix½

[kjhn ewY; ls de dher ij csps x;s eky

¼x½

dqy izfrykse tek ¼fjolZ ØsfMV½ ¼fjVuZ ds dkWye 14 ij ys tk;k tk;½

ckWDl*&E-I/E-2 ¼isVªksy] Mhty] izkd`frd xSl ,oa ,0Vh0,Q0 dh O;ogkjh okj fcØh½ ckWDl E-I ds ;ksx oLrqokj

dkWye 9¼i½dls 9¼i½?k ij ys tk;sa ,oa ckWDl& E-2 dk ;ksx ckWDl ds A dkWye ¼ii½ ij ys tk;sa

Ø0

la0

O;ogkjh dk uke ,oa

vf/kuke ftldks fcØh

dh x;h gS

djnkrk

igpku la0

----------------------------------------------dh fcØh;ksa dk ewY;

isVªksy

Mhty

izkd`frd xSl

,0Vh0,Q0

dqy

ॢबहर गजट [सधरण 28 सत बर 2016

ckWDl*&F¼nkoksa ds leFkZu esa tek fd;s x;s oS/kkfud izi=@?kks"k.kki=@çek.k i= dk C;kSjk½

ØŒ

laŒ

izi=ksa dk fooj.k

izi=ksa dh la[;k

vof/k ftlls

laO;ogkj lacaf/kr gSa

izi=ksa dk ewY;

C-II

D-III

D-IV

D-V

D-XI

EI/EII

ckWDl& G [oLrqokj fcØh dk fooj.k tSlk fd ikVZ&II ds Øekad 9 ¼ii½ ls 9¼iii½ rd esa mYysf[kr gSA]

ØŒ

laŒ

oLrq dk

fooj.k

dj dh

vuqlwph dh çfof"V la[;k

fcØh dk vkoÙkZ

vuqlwph

dk uke

vuqlwph dk Hkkx]

;fn dksbZ gks

çfof"V

la[;k

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

ckWDl&H ¼fofuekZrk rFkk dk;Z lafonkdkj O;ogkfj;ksa }kjk Ø; ds C;kSjs½

esVsfj;y

jkT; ds vanj ls

jkT; ds ckgj ls

dqy

dPpk eky

iSfdax esVsfj;y

IykUV rFkk e’khujh

dqy

ckWDl I (oLrqokj fcØh dk fooj.k tSlk fd Øekad 9(i)(N) esa mYysf[kr gSA½

ØŒ-

laŒ

vuqlwph IV ds

oLrq dk uke

¼vuqlwph IV ds

Øekad 1 ls 6 dks

NksM+dj½

oLrqokj fcØh dk ewY; ,oa Hkqxrs; dj

dsoy fcØh

ds çFke

fcUnq ij

djkjksi.k

gksus okys

oLrqvksa dh

dqy fcØh

lHkh

fcUnqvksa

ij Hkqxrs;

dj okys

oLrqvksa

dh dqy

fcØh

LrEHk – 4

ij dqy dj

LrEHk – 5

ij dqy dj

fu;e

10d ds

vUrxZr

dj dk

lkeatu

dqy Hkqxrs; dj

[6+(7-8)]

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl J (O;ogkjhokj ,eŒvkjŒihŒ oLrqvksa dh fcØh dk fooj.k tSlk fd Øekad 9(vi) esa mYysf[kr gSA½

(i) fucaf/kr O;ogkjh dks fcØh %

ØŒ

laŒ

fucaf/kr

O;ogkjh dk

uke ,oa

vf/kuke

ftldks

fcØh dh

x;h gS

djnkrk

igpku

la[;k

,eŒvkjŒihŒ oLrqvksa dk ewY;

vuqlwph III ds

ekyksa dh fcØh

vfofuZfn"V

oLrqvksa dh fcØh

dqy

eq¶r vkiwfrZr

oLrq

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

(ii) vfucaf/kr O;ogkjh dks fcØh %

ØŒ

laŒ

O;ogkjh dk

uke ,oa

vf/kuke

ftldks fcØh

dh x;h gS

iw.kZ

irk

,eŒvkjŒihŒ oLrqvksa dk ewY;

vuqlwph III ds

ekyksa dh fcØh

vfofufnZ"V

oLrqvksa dh fcØh

dqy

eq¶r vkiwfrZr

oLrq

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

(iii) miHkksDrkvksa dks fcØh %

,eŒvkjŒihŒ oLrqvksa dk ewY;

vuqlwph III ds ekyksa

dh fcØh

vfofufnZ"V oLrqvksa

dh fcØh

dqy

eq¶r vkiwfrZr oLrq

miHkksDrkvksa

dks dh x;h

dqy fcØh

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

O;kikj

ewY;

,eŒvkjŒ

ihŒ ewY;

dqy,eŒvkjŒihŒfcØh (i)+(ii)+(iii) = :Œ…………………………………………………………………

ॢबहर गजट [सधरण 28 सत बर 2016

ckWDl K (/kkjk 15¼5½ ds vUrxZr jkT; ds vUnj ,eŒvkjŒihŒoLrqvksa dk [kjhn@çkfIr dk O;ogkjhokj

fooj.k tSlk fd Øekad 11 esa mYysf[kr gSA½

ØŒ-

laŒ

fucaf/kr

O;ogkjh dk

uke ,oa

vf/kuke ftuls

[kjhn@HkaMkj

çkIr fd;k x;k

gSA

djnkrk

igpku

la[;k

,eŒvkjŒihŒ oLrqvksa dk Ø;@çkfIr ewY;

vuqlwph III

ds ekyksa dh

[kjhn@çkIr

HkaMkj

vfofufnZ"V

oLrqvksa dh

[kjhn@çkIr

HkaMkj

dqy

eq¶r vkiwfrZr

oLrq

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

ckWDl& L [oSV ,oa ços’k dj vf/kfu;e ds varxZr ekfld dj Hkqxrku dk fooj.k ]

ØŒ

laŒ

ekg

uke

vf/kfu;e

dk uke

¼oSV@ços’k

dj½

ekg dk

vkmViqV

dj ;fn

dksbZ gks

ekg dk

buiqV

VSDl ;fn

dksbZ gks

ekg esa

Hkqxrs; dj

;fn dksbZ

gks

Hkqxrku

dh x;h

dj dh

jkf’k

Hkqxrku

x;h

C;kt

jkf’k

Hkqxrku

frfFk

Pkyku

la0

dqy

eSa ?kks"k.kk djrk gw¡ fd bl fjVuZ ,oa fofHkUu ckWDl esa fn;s x;s fooj.k lR; ,oa iw.kZ ys[kkvksa ij

vk/kkfjr gSaA

eaS vkxs ?kks"k.kk djrk gw¡ fd bl fjVuZ esa fn;s x;s fooj.k ,oa nh xbZ fof'kf"V;k¡ ,d fucaf/kr O;olk;h ds

:i esa esjh loksZÙke tkudkjh ,oa fo'okl esa lgh ,oa iw.kZ gS rFkk eSa bl fjVuZ dks gLrk{kfjr djus ,oa nkf[ky

djus gsrq loZFkk ;ksX; gw¡A

LFkku %

izkf/kd`r O;fDr dk gLrk{kj]**

frfFk %

O;olk;h ls izkfLFkfr

बहार गजट (असाधारण), 28 सत बर 2016

7- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ls layXu Qkje RT-III dk çfrLFkkiu&fcgkj

ewY; of)Zr dj fu;ekoyh] 2005 ls layXu Qkje RT-III fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk&

**Qkje &RT-III

[ ns[ksa fu;e 19 (2½ ]

fcgkj ewY; of)Zr dj vf/kfu;e 2005 dh /kkjk&24 ds v/khu okf"kZd fooj.kh

O;ogkjh dk uke ,oa vf/kuke &

djnkrk igpku la[;k (TIN) &

fooj.kh dh vof/k (o"kZ½ &

Hkkx &I ¼O;kikjkoÙ[email protected] ds C;kSjs½

ldy vkoÙkZ (MsfcV uksV ds ewY; lfgr½

dVkSfr;k¡ %

vUrçkZUrh; O;kikj ,oa okf.kT; ds Øe esa dh x;h fcØh

3¼i½ ^{dsUnzh; fcØh&dj vf/kfu;e] 1956 dh /kkjk&4 ds v/khu jkT; ds ckgj fcØh dk ewY;}

3¼ii½ ^{jkT; ds ckgj çsf"kr fd, x, HkaMkj varj.k dk ewY;}

vf/kfu;e ds v/khu fcØh ds N% ekg ds Hkhrj foØ; okilh dk ewY;

fu;kZr fcØh

vU; Lohdk;Z dVkSfr;k¡ (ckDl A ds vuqlkj½

dqy dVkSfr;ksa dh jkf’k (2$3$4$5$6½

djk/ks; vkorZ (1 & 7½

Hkkx &II ¼vkmViqV VSDl½

dj okj vkmViqV VSDl dk foHkktu

fcØh dk fooj.k

dj dh nj

fcØh dk

vkoÙkZ

Hkqxrs;

¼i½¼d½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks isVªksy dh fcØh

¼i½¼[k½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks ,pŒ,lŒMhŒ ,oa ,yŒMhŒvksŒ

dh fcØh

¼i½¼x½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks ,0Vh0,Q0 dh fcØh

¼i½¼?k½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks izkd`frd xSl dh fcØh

¼i½¼M-½

ns'kh 'kjkc@elkysnkj ns'kh 'kjkc dh fcØh

¼i½¼p½

ns'k ds ckgj ls vk;kr fd;s x;s vFkok Hkkjr esa fufeZr

iksVscy LçhV] 'kjkc vFkok fydj dh fcØh

¼i½¼N½

vuqlwph IV ds Øekad 1 ls 6 dks NksM+dj vuqlwph IVds

vU; oLrqvksa dh fcØh ¼ckWDl H ds vuqlkj C;kSjs nsa½

¼i½¼t½

fufnZ"V vU;

¼ii½

vuqlwph II esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl F ds vuqlkj n'kkZ;k tk;s½

1 izfr'kr

¼iii½¼d½

vuqlwph IIId esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl F ds vuqlkj n'kkZ;k tk;s½

5 izfr'kr

¼iii½¼[k½

vuqlwph III esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl F ds vuqlkj n'kkZ;k tk;s½

5 izfr'kr

ॢबहर गजट [सधरण 28 सत बर 2016

fcØh dk fooj.k

dj dh nj

fcØh dk

vkoÙkZ

Hkqxrs;

¼iii½¼x½

vuqlwph III esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl F ds vuqlkj n'kkZ;k tk;s½

6 izfr'kr

¼iv½¼d½

,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa

13-5 izfr'kr

¼iv½¼[k½

,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa

14-5 izfr'kr

¼iv½¼x½

,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa

15 izfr'kr

¼v½

/kkjk&13 ¼1½ ds v/khu oLrqvksa dh dqy fcØh=

{¼ii½$¼iii½¼d½$¼iii½¼[k½$¼iii½¼x½$¼iv½¼d½$¼iv½¼[k½$¼iv½¼x½}

¼vi½

oSlh oLrqvksa dh fcØh jkf'k ftuds laca/k esa

/kkjk&15¼5½¼d½ ds v/khu bl fooj.kh dks nkf[ky djus okys

O;ogkjh }kjk vf/kdre fcØh ewY; ij dj dk Hkqxrku

fd;k tk pqdk gSA

¼vii½

Ø; dj dk nk;h vkoÙkZ

¼viii½

vf/kdk;h fjolZ ØsfMV ¼14&13½ ;fn 13 ls 14 T;knk gSA

¼ix½

vf/kd olwy dh x;h dj jkf'k

= foØ; okilh dh jkf'k x ¼oÙkZeku dj nj&,slh foØh ds

le; çHkkoh dj nj½

dqy vkmViqV VSDl

[¼i½¼d½$¼i½¼[k½$¼i½¼x½$¼i½¼?k½$¼i½¼M-½$

¼i½¼p½$¼i½¼N½$¼i½¼t½$¼v½$¼vi½$¼vii½$¼viii½$¼ix½]

Hkkx&III ¼[kjhn@izkfIr ,oa HkaMkj dk C;kSjk½

o"kZ ds nkSjku

[kjhn@izkfIr@HkaMkj

dk ewY;

/kkjk&15

(5½ ds

v/khu

vf/klwfpr

oLrq,¡

vuqlwph&IV

esa of.kZr

oLrq,¡

vuqlwph&I

dh oLrq,¡

vU; dj ;ksX; oLrq,¡

dqy

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13.5%

14.5%

15%

¼i)

jkT; ds vUnj ls Ø;

¼ii)

jkT; ds ckgj ls Ø;

¼iii) ^{jkT; ds vUnj ls}

LVkWd varj.k&izkfIr;k¡

¼iv) ^{jkT; ds ckgj ls}

LVkWd varj.k&

çkfIr;k¡

¼v)

vkjafHkd HkaMkj dk

ewY;

¼vi) ^{vafre 'ks"k HkaMkj dk}

ewY;

12-

dqy [kjhn@çkfIr

बहार गजट (असाधारण), 28 सत बर 2016

Hkkx&IV ¼buiqV VSDl ØsfMV ,oa Hkqxrs; dj½

ewY;

o"kZ ds nkSjku O;ogkjh }kjk Ø; ij pqdk;k x;k fufo"V dj

¼ftlesa fofuekZrk ds ekeys esa Ø; dj Hkh 'kkfey gSA½ &

fjolZ ØsfMV ¼ckWDl C ds vuqlkj½ &

fu;e 12 ds v/khu iwathxr fuos'k ds ckjs esa fufo"V dj tek &

xr o"kZ ls vxzuhr vlek;ksftr fufo"V dj tek&

o"kZ ds fy, dqy fufo"V dj tek [¼13&14½$15$16] &

/kkjk&24¼12½ ds v/khu NwV ¼dsoy ;fn 17 ls 10 vf/kd gksus ij

nkok&fd;k tk;sxk ,oa 10&17 ij laxf.kr dh tk;sxh½ &

/kkjk&3d ds v/khu Hkqxrs; vf/kHkkj &

/kkjk&3dd ds v/khu Hkqxrs; vfrfjDr dj &

vkmViqV VSDl] vf/kHkkj ,oa vfrfjDr dj dk dqy ;ksx ¼NwV dks

?kVkdj½ [¼10&18½$19$20] &

22¼i½

o"kZ ds fy, Hkqxrs; oSV ¼21&17½ ;fn 17 ls 21 vf/kd gS &

22¼ii½

Hkqxrs; C;kt

22¼iii½

o"kZ ds fy, Hkqxrs; dj dh dqy jkf'k [22¼i½$22¼ii½]

vlek;ksftr fufo"V dj ¼17&21½ ;fn 21 ls 17 vf/kd gS &

24¼i½

dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu Lohd`r dj

24¼ii½

dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu ns; dj ls

vlek;ksftr fufo"V dj dk lkeatu &

24¼iii½

dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu Hkqxrs; dj] ;fn dksbZ

gks [24(i½&24(ii½]

/kkjk& 16 ¼1½ ds f}rh; ijUrqd ds v/khu nkok—r vlek;ksftr

buiqV VSDl ØsfMV dh okilh] ;fn dksbZ

26¼i½

vxzuhr fufo"V dj tek [23-{24(ii½$25}]

26¼ii½

o"kZ ds ekg@ekgksa esa Hkqxrs; dj dh lhek rd Hkqxrku fd;k x;k

oSV&

26¼iii½

dqy vxzuhr fufo"V dj tek [26¼i½$26¼ii½]

ॢबहर गजट [सधरण 28 सत बर 2016

Hkkx&V ¼Hkqxrku dk C;kSjk ½

Hkqxrku dk C;kSjk ¼ckWDl - I esa oSV ,oa ços’k dj vf/kfu;e ds varxZr

fd;s x;s Hkqxrku dk C;kSjk n’kkZ;k tk;s½&

¼i½

izos'k dj ds lkeatu }kjk] ;fn dksbZ gks&

¼ii½

Ø; dj ds Hkqxrku }kjk] ;fn dksbZ gks (dsoy fofuekZrk ds ekeys esa½

¼iii½

/kkjk&3(7½ ds v/khu Hkqxrku fd;s x;s vfxze dj ds }kjk] ;fn dksbZ gks&

¼iv½

/kkjk&40 ;k 41 ds v/khu vfxze dj dh dVkSrh }kjk (çek.k i= çi= C-IIesa

layXu djsa½ &

¼v½

fMekaM Mªk¶V@psd (la[;k] Hkqxrku dh frfFk ,oa fuxZfer djus okys cSad ds

uke fufnZ"V djsa½

¼vi½

uxn

¼vii½

mlh foÙkh; o"kZ ds fdlh iwoZorhZ ekg esa vf/kd Hkqxrku dh x;h jkf'k ds

lek;kstu }kjk ¼,slh vf/kd jkf'k dh lax.kuk ,oa mlds Hkqxrku ds <ax dk

C;kSjk nsa½&

¼viii½

dksbZ vU; <ax] ;Fkk vkLFkxu bR;kfn (<ax fofufnZ"V djsa½

¼ix½

o"kZ esa fd;k x;k vf/kdk;h dj Hkqxrku

eSa ?kks"k.kk djrk gw¡ fd bl fooj.kh esa fn;s x;s fooj.k lR; ,oa iw.kZ ys[kkvksa ij vk/kkfjr gS ,oa dkWye

22 esa minf'kZr Hkqxrs; dj dk Hkqxrku] dks"kkxkj pkyku ds ek/;e ls vFkok dkWye 27 esa minf'kZr <ax ls dj

fn;k x;k gS rFkk pkyku ,oa@vFkok izi= C-II esa dVkSrh izek.k&i=] mDr Hkqxrku@dVkSrh ds laca/k esa lk{; ds

:i esa blds lkFk layXu gSA

eSa vkxs ?kksf"kr djrk gw¡ fd bl fjVuZ esa fn;s x;s fooj.k ,oa bl fjVuZ esa ,oa blds lkFk nh

xbZ fof'kf"V;k¡ ,d fcØh dj fucaf/kr O;olk;h ds :i esa esjh loksZÙke tkudkjh ,oa fo'okl esa lgh ,oa iw.kZ gS

rFkk eSa bl fooj.kh dks gLrk{kfjr djus ,oa nkf[ky djus gsrq loZFkk ;ksX; gw¡A

LFkku %

izkf/kd`r O;fDr dk gLrk{kj

frfFk %

¼O;olk;h ds laca/k esa izkfLFkfr½

ckWDl A ¼vU; Lohdk;Z dVkSfr;k¡½

fuEufyf[kr ds ckjs esa dVkSfr;k¡

ewY;

¼i½

vf/kfu;e dh vuqlwph&I esa mfYyf[kr oLrqvksa dh fcØh

¼ii½

,d vkW;y daiuh }kjk vU; vkW;y daiuh dks isVªksy] Mhty] ,0Vh0,Q0 ,oa

izkd`frd xSl dh fcØh (bl fjVuZ ds lkFk fofHkUu oLrqvksa dh] muds lacaf/kr

fcØh ewY; ds lkFk&lkFk i`Fkd :i ls ,d lwph layXu djsa½A (fofHkUu daifu;ksa

dks csph x;h oLrqvksa dk C;kSjk ckWDl D ds vuqlkj izLrqr fd;k tk;½

¼iii½

fcgkj jkT; ds Hkhrj HkaMkj varj.k dk ewY;&

¼iv½

dk;Z laosnd ds ekeys esa Je ,oa vU; izHkkj dh jkf'k &

¼v½

/kkjk&15(5½ ds vkyksd esa ,slh oLrqvksa dh fcØh ftlij [kjhn ds le;]

vf/kdre [kqnjk ewY; ij dj dk Hkqxrku fd;k x;k gS &

¼vi½

vf/kfu;e dh /kkjk&13(2½( [k½ ds v/khu ekyksa dh fcØh ftl ij fcØh ds izFke

fcUnq ij dj dk Hkqxrku fd;k x;k gS (bl fjVuZ ds lkFk fofHkUu oLrqvksa dh

muds lacaf/kr fcØh ewY; ds lkFk&lkFk i`Fkd :i ls ,d lwph layXu dh tk;½

¼vii½

vuqlwph v esa fofufnZ"V laxBuksa dks fcØh &

dqy [(i½$(ii½$(iii½$(iv½$(v½$(vi½$(vii½](fjVuZ ds Øe laŒ 6 ij ys tk;sa½

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl B

oLrq dk uke

dj dh nj

fcØh dk vkoÙkZ

Hkqxrs; dj

isVªksy

Mhty

,ŒVhŒ,QŒ

çkd`frd xSl

dqy

ckWDl*&C ¼fjolZ ØsfMV½

fuEufyf[kr ds dkj.k izfrykse tek (fjolZ ØsfMV½ %

ewY;

¼i½

fofuekZrk O;ogkjh ds ekeys esa iwoZorhZ o"kZ dkewy buiqV&vkmViqV vuqikr

dk ewY; ¼fu;e 15 ds vuqlkj “K”½

¼ii½

fofuekZrk O;ogkjh ds ekeys esa oÙkZeku o"kZ ds iqujhf{kr buiqV&vkmViqV

vuqikr dk ewY; ¼fu;e 16 ds vuqlkj iqujhf{kr “K”½

¼iii½

jkT;kUrxZr HkaMkj varj.k

¼iv½

vUrçkZUrh; HkaMkj varj.k

¼v½

bl fooj.kh dks nkf[ky djus okys O;ogkjh }kjk dh x;h [kjhn okilh &

¼vi½

oLrqvksa] migkj vFkok Lo&miHkksx ds vf/kdkj dk vraj.k&

¼vii½

vuqlwph IV esa fofufnZ"V oLrqvksa dh fcØh

¼viii½

vuqlwph I esa fofufnZ"V oLrqvksa dh fcØh

¼ix½

pksjh gqbZ] [kks x;h vFkok cckZn gks x;h oLrqvksa dk ewY;] ;fn dksbZ gks

¼x½

[kjhn ewY; ls de dher ij csps x;s eky

¼xi½

dqy izfrykse tek ¼fjolZ ØsfMV½ ¼fjVuZ ds dkWye 14 ij ys tk;k tk;½

ckWDl*&D ¼isVªksy] Mhty] izkd`frd xSl ,oa ,0Vh0,Q0 dh ckWDl A dsdkWye ¼ ii½ ds vuqlkj O;ogkjh

okj fcØh½

Ø0

la0

fucaf/kr O;ogkjh dk

uke ,oa vf/kuke ftldks

fcØh dh x;h gS

djnkrk

igpku

la[;k

----------------------------------------------dh fcfØ;ksa dk ewY;

isVªksy

Mhty

izkd`frd

xSl

,0Vh0,Q0

dqy

ॢबहर गजट [सधरण 28 सत बर 2016

ckWDl*&E ¼nkoksa ds leFkZu esa tek fd;s x;s oS/kkfud izi=@?kks"k.kki=@çek.k i= dk C;kSjk½

ØŒ

laŒ

izi=ksa dk fooj.k

izi=ksa dh la[;k

vof/k ftlls laO;ogkj

lacaf/kr gSa

izi=ksa dk ewY;

C-II

D-III

D-IV

D-V

D-XI

EI/EII

ckWDl& F [oLrqokj fcØh dk fooj.k tSlk fd ikVZ&II ds Øekad 9 ¼ii½ ls 9¼iii½ rd esa mYysf[kr gSA]

ØŒ

laŒ

oLrq dk

fooj.k

dj dh nj

vuqlwph dh çfof"V la[;k

fcØh dk vkoÙkZ

vuqlwph dk

uke

vuqlwph dk Hkkx]

;fn dksbZ gks

çfof"V

la[;k

dqy

ckWDl&G (fofuekZrk rFkk dk;Z lafonkdkj O;ogkfj;ksa }kjk Ø; ds C;kSjs½

esVsfj;Yl

jkT; ds vanj ls

jkT; ds ckgj ls

dqy

dPpk eky

iSfdax esVsfj;y

IykUV rFkk e’khujh

dqy

ckWDl H (oLrqokj fcØh dk fooj.k tSlk fd Øekad 9(i)(N) esa mYysf[kr gSA½

ØŒ-

laŒ

vuqlwph IV ds

oLrq dk uke

¼vuqlwph IV ds

Øekad 1 ls 6 dks

NksM+dj½

oLrqokj fcØh dk ewY; ,oa Hkqxrs; dj

dsoy

fcØh ds

çFke

fcUnq ij

djkjksi.k

gksus okys

oLrqvksa

dh dqy

fcØh

fcØh ds lHkh

fcUnqvksa ij

djkjksi.k

gksus okys

oLrqvksa dh

dqy fcØh

LrEHk –

4 ij

dqy

LrEHk –

5 ij

dqy

fu;e

10d ds

vUrxZr

dj dk

lkeatu

dqy Hkqxrs;

dj [6+(7-

8)]

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl& I [oSV] dsUnzh; fcØh dj ,oa ços’k dj vf/kfu;e ds varxZr ekfld dj Hkqxrku dk fooj.k ]

ØŒ

laŒ

ekg

uke

vf/kfu;e dk

uke

¼oSV@lhŒ,lŒ

VhŒ@ços’k

dj½

ekg dk

vkmViqV

dj ;fn

dksbZ gks

ekg dk

buiqV

VSDl ;fn

dksbZ gks

ekg esa

Hkqxrs;

dj ;fn

dksbZ gks

Hkqxrku

dh x;h

dj dh

jkf’k

Hkqxrku

dh x;h

C;kt

jkf’k

Hkqxrku

frfFk

Pkyku

la0

dqy

eSa ?kks"k.kk djrk gw¡ fd bl fjVuZ ,oa fofHkUu ckWDl esa fn;s x;s fooj.k lR; ,oa iw.kZ ys[kkvksa ij

vk/kkfjr gSaA

eaS vkxs ?kks"k.kk djrk gw¡ fd bl fjVuZ esa fn;s x;s fooj.k ,oa nh xbZ fof'kf"V;k¡ ,d fucaf/kr O;olk;h ds

:i esa esjh loksZÙke tkudkjh ,oa fo'okl esa lgh ,oa iw.kZ gS rFkk eSa bl fjVuZ dks gLrk{kfjr djus ,oa nkf[ky

djus gsrq loZFkk ;ksX; gw¡A

LFkku %

izkf/kd`r O;fDr dk gLrk{kj]**

frfFk %

O;olk;h ls izkfLFkfr

8- fcgkj ewY; of)Zr dj fu;ekoyh] 2005 ls layXu Qkje RT-Vdk çfrLFkkiu&fcgkj ewY;

of)Zr dj fu;ekoyh] 2005 ls layXu Qkje RT-V fuEufyf[kr }kjk izfrLFkkfir fd;k tk;sxk] ;Fkk&

**Qkje &RT-V

[ ns[ksa fu;e 19 ¼4½ ]

fcgkj ewY; of)Zr dj vf/kfu;e 2005 dh /kkjk&24 ds v/khu la'kksf/kr =Sekfld fooj.kh

O;ogkjh dk uke ,oa vf/kuke &

djnkrk igpku la[;k (TIN) &

fooj.kh dh vof/k ¼=Sekl ,oa o"kZ½ &

Hkkx &I ¼O;kikjkoÙ[email protected] ds C;kSjs½

ldy vkoÙkZ ¼MsfcV uksV ds ewY; lfgr½

dVkSfr;k¡ %

vUrçkZUrh; O;kikj ,oa okf.kT; ds Øe esa dh x;h fcØh

3¼i½ ^{dsUnzh; fcØh&dj vf/kfu;e] 1956 dh /kkjk&4 ds v/khu jkT; ds}

ckgj fcØh dk ewY;

3¼ii½ ^{jkT; ds ckgj çsf"kr fd, x, HkaMkj varj.k dk ewY;}

vf/kfu;e ds v/khu fcØh ds N% ekg ds Hkhrj foØ; okilh dk ewY;

fu;kZr fcØh

vU; Lohdk;Z dVkSfr;k¡ ¼ckDl A ds vuqlkj½

dqy dVkSfr;ksa dh jkf’k ¼2$3$4$5$6½

djk/ks; vkorZ ¼1&7½

ॢबहर गजट [सधरण 28 सत बर 2016

Hkkx &II ¼vkmViqV VSDl½

dj okj vkmViqV VSDl dk foHkktu

fcØh dk fooj.k

dj dh nj

fcØh dk

vkoÙkZ

Hkqxrs;

¼i½¼d½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks isVªksy dh fcØh ¼O;ogkjh okj

fcØh dk C;kSjk ckWDl E-Ids vuqlkj fn;k tk;½

¼i½¼[k½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks ,pŒ,lŒMhŒ ,oa ,yŒMhŒvksŒ

dh fcØh ¼O;ogkjh okj fcØh dk C;kSjk ckWDl E-Ids

vuqlkj fn;k tk;½

¼i½¼x½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks ,0Vh0,Q0 dh fcØh ¼O;ogkjh

okj fcØh dk C;kSjk ckWDl E-Ids vuqlkj fn;k tk;½

¼i½¼?k½

,d vkW;y dEiuh ds }kjk nwljs vkW;y dEiuh ds vykos

fdlh O;ogkjh@O;fDr dks izkd`frd xSl dh fcØh

¼O;ogkjh okj fcØh dk C;kSjk ckWDl E-I ds vuqlkj fn;k

tk;½

¼i½¼M-½

ns'kh 'kjkc@elkysnkj ns'kh 'kjkc dh fcØh

¼i½¼p½

ns'k ds ckgj ls vk;kr fd;s x;s vFkok Hkkjr esa fufeZr

iksVscy LçhV] 'kjkc vFkok fydj dh fcØh

¼i½¼N½

vuqlwph IVds Øekad 1 ls 6 dks NksM+dj vuqlwph IVds

vU; oLrqvksa dh fcØh ¼ckWDl I ds vuqlkj C;kSjs nsa½

¼i½¼t½

fufnZ"V vU;

¼ii½

vuqlwph II esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

1 izfr'kr

¼iii½¼d½

vuqlwph IIId esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

5 çfr'kr

¼iii½¼[k½

vuqlwph IIId esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

5 çfr'kr

¼iii½¼x½

vuqlwph IIId esa fofufnZ"V oLrq,¡

¼oLrqokj fcØh ckWDl G ds vuqlkj n'kkZ;k tk;s½

6çfr'kr

¼iv½¼d½

,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa

13-5 çfr'kr

¼iv½¼[k½

,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa

14-5 çfr'kr

¼iv½¼x½

,slh oLrq,¡ tks fdlh vuqlwph esa fofufnZ"V ugha gSa

15 çfr'kr

¼v½

/kkjk&13 ¼1½ ds v/khu oLrqvksa dh dqy fcØh

{¼ii½$¼iii½¼d½$¼iii½¼[k½$¼iii½¼x½$¼iv½¼d½$¼iv½¼[k½$¼iv½¼x½}

[O;ogkjhokj fcØh dk C;kSjk ckWDl B ds vuqlkj fn;k

tk;]

¼vi½

oSlh oLrqvksa dh fcØh jkf’k ftuds laca/k esa

/kkjk&15¼5½¼d½ ds v/khu bl fooj.kh dks nkf[ky djus

okys O;ogkjh }kjk vf/kdre fcØh ewY; ij dj dk

Hkqxrku fd;k tk pqdk gSA ¼O;ogkjhokj fcØh dk C;kSjk

ckWDl Jds vuqlkj fn;k tk;½

¼vii½

Ø; dj dk nk;h vkoÙkZ

¼viii½

vf/kdk;h fjolZ ØsfMV ¼14&13½ ;fn 13 ls 14 T;knk gSA

बहार गजट (असाधारण), 28 सत बर 2016

fcØh dk fooj.k

dj dh nj

fcØh dk

vkoÙkZ

Hkqxrs;

¼ix½

vf/kd olwy dh x;h dj jkf'k

= foØ; okilh dh jkf'k x ¼oÙkZeku dj nj&,slh foØh

ds le; çHkkoh dj nj½

dqy vkmViqV VSDl

[¼i½¼d½$¼i½¼[k½$¼i½¼x½$¼i½¼?k½$¼i½¼M-

½$¼i½¼p½$¼i½¼N½$¼i½¼t½$¼v½$¼vi½$¼vii½$¼viii½$¼ix½]

Hkkx&III ¼[kjhn@izkfIr dk C;kSjk½

11-

frekgh ds nkSjku

[kjhn@izkfIr dk ewY;

/kkjk&15 ¼5½ ds v/khu

vf/klwfpr oLrq,¡ *

vuqlwph&IV esa of.kZr

oLrq,¡

vuqlwph&I dh oLrq,¡

vU; dj ;ksX; oLrq,¡

dqy

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13.5%

14.5%

15%

(i)

jkT; ds vUnj ls Ø;

¼O;ogkjhokj [kjhn dk

C;kSjk ckWDl C ds

vuqlkj layXu djsa½

¼ii) ^{jkT; ds ckgj ls Ø;}

¼iii) ^{jkT; ds vUnj ls}

LVkWd varj.k&izkfIr;k¡

¼iv) ^{jkT; ds ckgj ls}

LVkWd varj.k&

çkfIr;k¡

12-

dqy [kjhn@çkfIr

*/kkjk&15¼5½ ds v/khu vf/klwfpr oLrqvksa dh fcØh dk O;ogkjhokj C;kSjk ckWDl K esa nkf[ky djsaA

Hkkx&IV ¼buiqV VSDl ØsfMV ,oa Hkqxrs; dj½

ewY;

frekgh ds nkSjku O;ogkjh }kjk Ø; ij pqdk;k x;k fufo"V dj ¼ftlesa

fofuekZrk ds ekeys esa Ø; dj Hkh 'kkfey gSA½ &

fjolZ ØsfMV ¼ckWDl D ds vuqlkj½ &

fu;e 12 ds v/khu iwathxr fuos'k ds ckjs esa fufo"V dj tek &

xr frekgh ls vxzuhr vlek;ksftr fufo"V dj tek&

=Sekl ds fy, dqy fufo"V dj tek [¼13&14½$15$16] &

/kkjk&24¼12½ ds v/khu NwV ¼dsoy ;fn 17 ls 10 vf/kd gksus ij

nkok&fd;k tk;sxk ,oa 10&17 ij laxf.kr dh tk;sxh½ &

/kkjk&3d ds v/khu Hkqxrs; vf/kHkkj &

/kkjk&3dd ds v/khu Hkqxrs; vfrfjDr dj &

vkmViqV VSDl] vf/kHkkj ,oa vfrfjDr dj dk dqy ;ksx ¼NwV dks ?kVkdj½

[¼10&18½$19$20] &

ॢबहर गजट [सधरण 28 सत बर 2016

ewY;

22¼i½ ^{frekgh ds fy, Hkqxrs; oSV ¼21&17½ ;fn 17 ls 21 vf/kd gS &}

22¼ii½ ^{Hkqxrs; C;kt}

22¼iii½ frekgh ds fy, Hkqxrs; dj dh dqy jkf'k [22¼i½$22¼ii½]

vlek;ksftr fufo"V dj ¼17&21½ ;fn 21 ls 17 vf/kd gS &

24¼i½ ^{dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu Lohd`r dj}

24¼ii½ ^{dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu ns; dj ls vlek;ksftr}

fufo"V dj dk lkeatu &

24¼iii½ ^{dsUnzh; fcØh dj vf/kfu;e] 1956 ds v/khu Hkqxrs; dj] ;fn dksbZ gks}

[24(i½&24(ii½]

25¼i½ vxzuhr fufo"V dj tek [23-24¼ii½] ;fn 24¼ii½ ls 23 vf/kd gS &

25¼ii½ ^{=Sekl ds ekg@ekgksa esa Hkqxrs; dj dh lhek rd Hkqxrku fd;k x;k oSV&}

25¼iii½ dqy vxzuhr fufo"V dj tek [25¼i½$25¼ii½]

Hkkx&V ¼Hkqxrku dk C;kSjk ½

Hkqxrku dk C;kSjk ¼ckWDl - L esa oSV ,oa ços’k dj vf/kfu;e ds varxZr fd;s

x;s Hkqxrku dk C;kSjk n’kkZ;k tk;s½&

¼i½

izos'k dj ds lkeatu }kjk] ;fn dksbZ gks&

¼ii½

Ø; dj ds Hkqxrku }kjk] ;fn dksbZ gks ¼dsoy fofuekZrk ds ekeys esa½

¼iii½

/kkjk&3¼7½ ds v/khu Hkqxrku fd;s x;s vfxze dj ds }kjk] ;fn dksbZ gks&

¼iv½

/kkjk&40 ;k 41 ds v/khu vfxze dj dh dVkSrh }kjk ¼çek.k i= çi= C-II esa layXu

djsa½&

¼v½

fMekaM Mªk¶V@psd ¼la[;k] Hkqxrku dh frfFk ,oa fuxZfer djus okys cSad ds uke

fufnZ"V djsa½

¼vi½

uxn

¼vii½

mlh foÙkh; o"kZ ds fdlh iwoZorhZ ekg esa vf/kd Hkqxrku dh x;h jkf'k ds lek;kstu

}kjk ¼,slh vf/kd jkf'k dh lax.kuk ,oa mlds Hkqxrku ds <ax dk C;kSjk nsa½&

¼viii½

dksbZ vU; <ax] ;Fkk vkLFkxu bR;kfn ¼<ax fofufnZ"V djsa½

¼ix½

vkxkeh =Sekl esa vxzuhr vf/kdk;h dj Hkqxrku

eSa ?kks"k.kk djrk gw¡ fd bl fooj.kh esa fn;s x;s fooj.k lR; ,oa iw.kZ ys[kkvksa ij vk/kkfjr gS ,oa dkWye

22 esa minf'kZr Hkqxrs; dj dk Hkqxrku] dks"kkxkj pkyku ds ek/;e ls vFkok dkWye 26 esa minf'kZr <ax ls dj

fn;k x;k gS rFkk pkyku ,oa@vFkok izi= C-II esa dVkSrh izek.k&i=] mDr Hkqxrku@dVkSrh ds laca/k esa lk{; ds

:i esa blds lkFk layXu gSA

eSa vkxs ?kksf"kr djrk gw¡ fd bl fjVuZ esa fn;s x;s fooj.k ,oa bl fjVuZ esa ,oa blds lkFk nh xbZ

fof'kf"V;k¡ ,d fcØh dj fucaf/kr O;olk;h ds :i esa esjh loksZÙke tkudkjh ,oa fo'okl esa lgh ,oa iw.kZ gS rFkk eSa

bl fooj.kh dks gLrk{kfjr djus ,oa nkf[ky djus gsrq loZFkk ;ksX; gw¡A

LFkku %

izkf/kd`r O;fDr dk gLrk{kj

frfFk % ¼O;olk;h ds laca/k esa izkfLFkfr½

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl A ¼vU; Lohdk;Z dVkSfr;k¡½

fuEufyf[kr ds ckjs esa dVkSfr;k¡ %&

ewY;

¼i½

vf/kfu;e dh vuqlwph&I esa mfYyf[kr oLrqvksa dh fcØh

¼ii½

,d vkW;y daiuh }kjk vU; vkW;y daiuh dks isVªksy] Mhty] ,0Vh0,Q0 ,oa

izkd`frd xSl dh fcØh ¼bl fjVuZ ds lkFk fofHkUu oLrqvksa dh] muds lacaf/kr fcØh

ewY; ds lkFk&lkFk i`Fkd :i ls ,d lwph layXu djsa½A ¼fofHkUu daifu;ksa dks csph

x;h oLrqvksa dk C;kSjk ckWDl E-2 ds vuqlkj izLrqr fd;k tk;½

¼iii½

fcgkj jkT; ds Hkhrj HkaMkj varj.k dk ewY;&

¼iv½

dk;Z laosnd ds ekeys esa Je ,oa vU; izHkkj dh jkf'k &

¼v½

/kkjk&15¼5½ ds vkyksd esa ,slh oLrqvksa dh fcØh ftlij [kjhn ds le;] vf/kdre

[kqnjk ewY; ij dj dk Hkqxrku fd;k x;k gS &

¼vi½

vf/kfu;e dh /kkjk&13¼2½¼[k½ ds v/khu ekyksa dh fcØh ftl ij fcØh ds izFke fcUnq

ij dj dk Hkqxrku fd;k x;k gS ¼bl fjVuZ ds lkFk fofHkUu oLrqvksa dh muds

lacaf/kr fcØh ewY; ds lkFk&lkFk i`Fkd :i ls ,d lwph layXu dh tk;½ &

¼vii½

vuqlwph v esa fofufnZ"V laxBuksa dks fcØh &

dqy [¼i½$¼ii½$¼iii½$¼iv½$¼v½$¼vi½$¼vii½] ¼fjVuZ ds Øe laŒ 6 ij ys tk;sa½

ckWDl B (O;ogkjhokj djns; fcØh dk fooj.k tSlk fd Hkkx&II ds Øekad 9¼v½ esa mYysf[kr gSA)

I-fucaf/kr O;ogkjh dks fcØh %

Ø0

la0

fucaf/kr O;ogkjh dk uke ,oa

vf/kuke ftldks fcØh dh

x;h gS

djnkrk

igpku

la[;k

fcØh dk ewY;

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks vfrfjDr iéksa dk O;ogkj djsa½

ॢबहर गजट [सधरण 28 सत बर 2016

II-vfucaf/kr O;ogkjh dks fcØh %

Ø0

la0

vfucaf/kr O;ogkjh dk uke

,oa vf/kuke ftldks fcØh

dh x;h gS

iwjk irk

fcØh dk ewY;

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks vfrfjDr iéksa dk O;ogkj djsa½

III- miHkksDrkvksa dks fcØh %

fcØh dk ewY;

¼vuqŒ&IIIA½

¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r

vkiwfjr

oLrq,¡

dqy

miHkksDrkvksa dks

dqy fcØh %

ckWDl C [vuwlwph I ,oa ,eŒvkjŒihŒ oLrqvksa dks NksM+dj vU; dj ;ksX; oLrqvksa dk O;ogkjhokj Ø;

tSlk fd Hkkx&III ds Øekad 11¼i½ esa mYysf[kr gSA]

I-fucaf/kr O;ogkjh ls Ø; %

Ø0

la0

fucaf/kr O;ogkjh

dk uke ,oa

vf/kuke ftlls

Ø; fd;k x;k gS

djnkrk

igpku

la[;k

Ø; dk ewY;

vuqlwph IV dh oLrq,¡

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

eq¶r vkiwfjr oLrq,¡

dqy

¼uksV% ;fn visf{kr gks] vfrfjDr iéksa dk O;ogkj djsa½

बहार गजट (असाधारण), 28 सत बर 2016

II-vfucaf/kr O;ogkjh@O;ogkjh ls fHkUu O;fDr ls Ø; %

Ø0

la0

vfucaf/kr O;ogkjh dk

uke ,oa vf/kuke

ftlls Ø; fd;k x;k

iwjk irk

Ø; dk ewY;

5% ¼vuqŒ&IIIA½

5% ¼vuqŒ&III½

6% ¼vuqŒ&III½

13-5%

14-5%

15%

eq¶r

vkiwfjr

oLrq,¡

dqy

¼uksV% ;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa½

ckWDl*&D ¼fjolZ ØsfMV½

fuEufyf[kr ds dkj.k izfrykse tek ¼fjolZ ØsfMV½ %

ewY;

¼i½

fofuekZrk O;ogkjh ds ekeys esa iwoZorhZ o"kZ dk buiqV&vkmViqV vuqikr

¼fu;e 15 ds vuqlkj “K”½

¼ii½

jkT;kUrxZr HkaMkj varj.k

¼iii½

vUrçkZUrh; HkaMkj varj.k

¼iv½

bl fooj.kh dks nkf[ky djus okys O;ogkjh }kjk dh x;h [kjhn okilh &

¼v½

oLrqvksa] migkj vFkok Lo&miHkksx ds vf/kdkj dk vraj.k&

¼vi½

vuqlwph IV esa fofufnZ"V oLrqvksa dh fcØh

¼vii½

vuqlwph I esa fofufnZ"V oLrqvksa dh fcØh

¼viii½

pksjh gqbZ] [kks x;h vFkok cckZn gks x;h oLrqvksa dk ewY;] ;fn dksbZ gks

¼ix½

[kjhn ewY; ls de dher ij csps x;s eky

¼x½

dqy izfrykse tek ¼fjolZ ØsfMV½ ¼fjVuZ ds dkWye 14 ij ys tk;k tk;½

ckWDl*&E-I/E-2 ¼isVªksy] Mhty] izkd`frd xSl ,oa ,0Vh0,Q0 dh O;ogkjh okj fcØh½ ckWDl E-I ds ;ksx

oLrqokj dkWye 9¼i½dls 9¼i½?k ij ys tk;sa ,oa ckWDl& E-2 dk ;ksx ckWDl ds A dkWye ¼ii½ ij ys tk;sa

ØŒ

laŒ

O;ogkjh dk uke

,oa vf/kuke ftldks

fcØh dh x;h gS

djnkrk

igpku la0

----------------------------------------------dh fcØh;ksa dk ewY;

isVªksy

Mhty

izkd`frd

xSl

,0Vh0

,Q0

dqy

ॢबहर गजट [सधरण 28 सत बर 2016

ckWDl*&F ¼nkoksa ds leFkZu esa tek fd;s x;s oS/kkfud izi=@?kks"k.kki=@çek.k i= dk C;kSjk½

ØŒ

laŒ

izi=ksa dk fooj.k

izi=ksa dh la[;k

vof/k ftlls laO;ogkj

lacaf/kr gSa

izi=ksa dk ewY;

C-II

D-III

D-IV

D-V

D-XI

EI/EII

ckWDl& G [oLrqokj fcØh dk fooj.k tSlk fd ikVZ&II ds Øekad 9 ¼ii½ ls 9¼iii½ rd esa mYysf[kr gSA]

ØŒ

laŒ

oLrq dk

fooj.k

dj dh nj

vuqlwph dh çfof"V la[;k

fcØh dk vkoÙkZ

vuqlwph dk

uke

vuqlwph dk

Hkkx] ;fn dksbZ

gks

çfof"V

la[;k

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

ckWDl&H ¼fofuekZrk rFkk dk;Z lafonkdkj O;ogkfj;ksa }kjk Ø; ds C;kSjs½

esVsfj;y

jkT; ds vanj ls

jkT; ds ckgj ls

dqy

dPpk eky

iSfdax esVsfj;y

IykUV rFkk e’khujh

dqy

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl I (oLrqokj fcØh dk fooj.k tSlk fd Øekad 9(i) (N) esa mYysf[kr gSA½

ØŒ-

laŒ

vuqlwph IV ds

oLrq dk uke

¼vuqlwph IV

ds Øekad 1

ls 6 dks

NksM+dj½

oLrqokj fcØh dk ewY; ,oa Hkqxrs; dj

dsoy fcØh ds

çFke fcUnq ij

djkjksi.k gksus

okys oLrqvksa dh

dqy fcØh

lHkh fcUnqvksa

ij Hkqxrs;

dj okys

oLrqvksa dh

dqy fcØh

LrEHk – 4 ij dqy dj

LrEHk – 5 ij dqy dj

fu;e 10d ds vUrxZr

dj dk lkeatu

dqy Hkqxrs;

dj [6+(7-8)]

dqy

ckWDl J (O;ogkjhokj ,eŒvkjŒihŒ oLrqvksa dh fcØh dk fooj.k tSlk fd Øekad 9(vii) esa mYysf[kr gSA½

(i) fucaf/kr O;ogkjh dks fcØh %

ØŒ

laŒ

fucaf/kr

O;ogkjh dk

uke ,oa

vf/kuke

ftldks fcØh

dh x;h gS

djnkrk

igpku

la[;k

,eŒvkjŒihŒ oLrqvksa dk ewY;

vuqlwph III ds

ekyksa dh fcØh

vfofufnZ"V

oLrqvksa dh

fcØh

dqy

eq¶r

vkiwfrZr oLrq

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

(ii) vfucaf/kr O;ogkjh dks fcØh %

ØŒ

laŒ

O;ogkjh dk uke

,oa vf/kuke

ftldks fcØh dh

x;h gS

iw.kZ

irk

,eŒvkjŒihŒ oLrqvksa dk ewY;

vuqlwph III ds

ekyksa dh

fcØh

vfofufnZ"V

oLrqvksa dh

fcØh

dqy

eq¶r vkiwfrZr

oLrq

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

ॢबहर गजट [सधरण 28 सत बर 2016

(iii) miHkksDrkvksa dks fcØh %

,eŒvkjŒihŒ oLrqvksa dk ewY;

vuqlwph III ds ekyksa dh

fcØh

vfofuZfn"V

oLrqvksa dh

fcØh

dqy

eq¶r vkiwfrZr

oLrq

miHkksDrkvksa

dks fcØh

O;kikj ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

dqy,eŒvkjŒihŒfcØh (i)+(ii)+(iii) = :Œ……………………………………

ckWDl K (/kkjk 15¼5½ ds vUrxZr jkT; ds vUnj ,eŒvkjŒihŒoLrqvksa dk HkaMkj varj.k rFkk [kjhn ls

çkIr ekyksa dk O;ogkjhokj fooj.k tSlk fd Øekad 11 esa mYysf[kr gSA½

fucaf/kr O;ogkjh ls [kjhn@çkIr HkaMkj varj.k%

ØŒ-

laŒ

fucaf/kr

O;ogkjh dk

uke ,oa

vf/kuke

ftuls

[kjhn@HkaMkj

çkIr fd;k

x;k gSA

djnkrk

igpku

la[;k

,eŒvkjŒihŒ oLrqvksa dk Ø;@çkfIr ewY;

vuqlwph III ds

ekyksa dh

[kjhn@çkIr

HkaMkj

vfofuZfn"V

oLrqvksa dh

[kjhn@çkIr

HkaMkj

dqy

eq¶r vkiwfrZr

oLrq

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

O;kikj

ewY;

,eŒ

vkjŒ

ihŒ

ewY;

dqy

(uksV%&;fn visf{kr gks] vfrfjDr iéksa dk mi;ksx djsa)

बहार गजट (असाधारण), 28 सत बर 2016

ckWDl& L [oSV ,oa ços’k dj vf/kfu;e ds varxZr ekfld dj Hkqxrku dk fooj.k ]

ØŒ

laŒ

ekg dk uke

vf/kfu;e dk uke ¼oSV@ços'k dj½

ekg dk vkmViqV dj ;fn dksbZ gks

ekg dk buiqV VSDl ;fn dksbZ gks

ekg esa Hkqxrs; dj ;fn dksbZ gks

Hkqxrku dh x;h dj dh jkf'k

Hkqxrku dh x;h C;kt dh jkf'k

dj Hkqxrku dh frfFk

Pkyku la0

dqy

eSa ?kks"k.kk djrk gw¡ fd bl fjVuZ ,oa fofHkUu ckWDl esa fn;s x;s fooj.k lR; ,oa iw.kZ ys[kkvksa ij

vk/kkfjr gSaA

eaS vkxs ?kks"k.kk djrk gw¡ fd bl fjVuZ esa fn;s x;s fooj.k ,oa nh xbZ fof'kf"V;k¡ ,d fucaf/kr O;olk;h ds

:i esa esjh loksZÙke tkudkjh ,oa fo'okl esa lgh ,oa iw.kZ gS rFkk eSa bl fjVuZ dks gLrk{kfjr djus ,oa nkf[ky

djus gsrq loZFkk ;ksX; gw¡A

LFkku %

izkf/kd`r O;fDr dk gLrk{kj**

frfFk %

O;olk;h ls izkfLFkfr

;g vf/klwpuk blds fuxZeu dh frfFk ds çHkko ls ço`r gksxhA

[laŒlaŒ fcØh&dj@la'kks/ku&07@2016&3695]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku&lfpoA

———

28 flrEcj 2016

,lŒvksŒ 243] ,lŒvksŒ 242 fnukad 28 flrEcj 2016 dk vaxzsth esa fuEufyf[kr vuqokn fcgkj&jkT;iky

ds izkf/kdkj ls blds }kjk izdkf’kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu

vaxzsth Hkk"kk esa mldk izkf/kd`r ikB le>k tk;sxkA

[laŒlaŒ fcØh&dj@la'kks/ku&07@2016&3696]

fcgkj&jkT;iky ds vkns'k ls]

lqtkrk prqosZnh]

okf.kT;&dj vk;qDr&lg&iz/kku&lfpoA

ॢबहर गजट [सधरण 28 सत बर 2016

The 28^th September 2016

S.O. 242, dated 28^th September2016—In exercise of the powers conferred by sub-section (1)

of Section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the Governor of Bihar is

pleased to make the following rules to amend the Bihar Value Added Tax Rules, 2005 (as amended

from time to time) :-

1. Short title, extent and commencement.— (1) These rules may be called the Bihar

Value Added Tax (amendment) Rules, 2016.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come into force at once.

Addition of clause (j) in sub-rule (3) of Rule 18 of the Bihar Value Added Tax

Rules, 2005.— After clause (i) of sub rule (3) of Rule-18 of the Bihar Value Added Tax Rules, 2005,

the following new clause (j) shall be inserted-

"(j) In case of developer, cost of land as specified in prescribed manner."

Insertion of sub-rule (3A) in the Rule 18 of the Bihar Value Added Tax Rules,

2005.—After sub-rule (3) of Rule 18 of the Bihar Value Added Tax Rules, 2005, the following new

sub-rule (3A) shall be inserted:-

"(3A) Subject to the provision contained in clause (cc) of sub-section (1) of Section

35of the Act, where the contractor does not maintain proper accounts or the amount

actually incurred towards charge for labour and other services and other items

mentioned in clause (c) of sub-section (1) of Section 35of the Act read with sub-rule

(3) can not be ascertained from the accounts maintained by him, the prescribed

authority,on the basis of nature of works contract may allow deductions on account of

labour and services equal to the percentage shown in the following table :-

Sl.

No.

Nature of contract

Deduction for

Labour and

Services (in

percentage)

(1)

Contracts in which only labour and services are involved

100

(2)

(a) Earthwork in all types of soil in all works on canals, roads,

embankments, dams etc. by machines.

(b) Construction of earth dams with earth moving machines.

(3)

(a) Construction of masonry/concrete dams, barrages, bridges,

water towers and P.H.E.D. installations and lift irrigation

installation, etc.

(b) Stone masonry in dams and other such works.

(4)

Construction of canal structures and lining of canals.

(5)

(a) Construction of pucca roads (excluding earthwork)

(b) Construction of pucca roads (including earthwork in formation

of new road)

(6)

River training and flood protection work involving boulder and

brick pitching (excluding earthwork)

(7)

In the case of electrical contracts.

(8)

In the case of structural contracts.

(9)

In the case of sanitary contracts.

(10)

In the case of re-treading contracts.

(11)

In the case of textile dyeing and printing works contracts.

(12)

In the case of Photography and printing contracts.

(13)

In the case of sculptural

contract or contracts relating to arts.

(14)

In the case of refrigeration, air conditioning or, other machinery,

rolling shutter, cranes installation contracts. Installation of Plant

and Machinery

(15)

Construction of all types of buildings

बहार गजट (असाधारण), 28 सत बर 2016

Sl.

No.

Nature of contract

Deduction for

Labour and

Services (in

percentage)

(16)

Fixing of marble slabs, polished granite stones and tiles (other than

mosaic tiles)

(17)

Fabrication and installation of elevators (lifts) and escalators.

(18)

Installation of doors, doorframes, windows, frames and grills.

(19)

Supply and fixing of furniture and fixtures, partitions including

contracts for interior decoration and false ceiling, installation of

modular kitchen.

(20)

Manufacturing/fabrication of Railway coaches and wagons on

under carriage supplied by Railway.

(21)

Fabrication or mounting of bodies of motor vehicle and trailers.

(22)

Installation of weighing machines and weighbridges.

(23)

Painting, polishing and white washing.

(24)

Electroplating, Electro Galvanizing and Anodizing and the like

(25)

In the case of other contracts.

Insertion of Rule 18B in the Bihar Value Added Tax Rules, 2005.— After Rule-18A

of the Bihar Value Added Tax Rules, 2005, the following new Rule-18B shall be inserted:-

"18B. Manner of determination of cost of land in case of developer-

The cost of the land shall be determined in accordance with the guidelines

determined by the State Government for the purpose of payment of stamp duty in

respect of registration of transfer of such land:

Provided that after payment of the tax of the value of the goods determined

as per this rule, it shall be open to the dealer to prove before the prescribed authority

that actual cost of land is higher than the value determined by the State Government

authority for the purpose of payment of stamp duty for registration of land and the

actual cost of land, being proved to be higher, the higher cost of land will be deductible

and the excess tax paid, if any, shall be refunded/adjusted.

5. Amendment in Rule 29 of the Bihar Value Added Tax Rules, 2005.—Sub-rule (2) of

Rule 29 of the Bihar Value Added Tax Rules, 2005 shall be substituted by the following, namely:-

(2)(i) Such deduction shall be made from payments purporting to be the full or part

payment of the sale price, being made in respect of all contracts executed,

whether in part or in full, after commencement of this Act:

Provided that no deduction shall be made on account of the payment

pertaining to labour and service charges for execution of the works contract:

Provided also that no deduction shall be made on account of goods or

transactions exempted under section 6 or section 7 of the Act,

(ii)

For the purpose of first proviso of clause (i) of sub-rule (2), for every payment

purporting to be the full or part payment of sale price being made in in respect of

all contracts executed, deduction on account of labour and service charges shall

be allowed in proportion to the value quoted for labour and services to the total

value of contract, shown in Detail Project Report or Bill of Quantity or copy of

agreement or such other document available for a particular contract.

(iii)

Where, the Detail Project Report or Bill of Quantity or copy of agreement or such

other documents regarding the contract are not available, or where, proportion of

labour and service charges to the total contract price is not ascertainable from the

documents, deduction on account of labour and services, for different nature of

contract shall be computedaccording to percentage as specified in the table

appended to sub-rule (3A) of Rule 18.

(iv)

Advance tax shall be deducted at the prescribed rate on the amount which

remains after the deduction made on account of labour and service charges in

ॢबहर गजट [सधरण 28 सत बर 2016

execution of works contract as specified in clause (ii) or clause (iii) of sub- rule

(2) and goods or transactions exempted under section 6 or section 7 of the Act:

Provided further that the amount deducted during a year shall be refunded,

in accordance with the provisions of section 68, to the person from whose bills

such deductions are made if he does not become liable to tax during the year

during which the said deductions were made:

Provided also that no such refund shall be made unless the person

claiming the refund files, before the Circle Incharge, an application in form A-

XIII after the end of the financial year during which the deduction or deductions,

as the case may be, were made.

6. Substitution of Form RT-I appended to the Bihar Value Added Tax Rule, 2005.– Form

RT-I appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form

RT-I, namely;-

“ Form RT– I

[See Rule 19(2)]

Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

Gross Turnover (including value of debit notes):

Deductions:

Sales in the course of inter-state trade and commerce

3(i)

Value of sales outside the state under section 4 of the

Central Sales Tax Act, 1956

3(ii)

Value of stock transfer to outside the state

Value of sales return of goods within 6 months of sale

under the Act

Export sales

Amount of other allowable deductions [As per Box A]

Total of deductions [2+3+4+5+6]

Taxable turnover [1-7]

बहार गजट (असाधारण), 28 सत बर 2016

Part II (Output tax)

Rate wise bifurcation of output tax:

Description of sale

Rate of

tax

Turnover

of sale

Tax

payable

(i)(a)

Sale of Motor Spirit by an Oil Company to a

dealer/person other than an Oil Company (Details of

dealer wise sales to be furnished as per Box E-1)

(i)(b)

Sale of HSD Oil and Light Diesel Oil by an Oil

Company to a dealer/person other than an Oil

Company (Details of dealer wise sales to be

furnished as per Box E-1)

(i)(c)

Sale of ATF by an Oil Company to a dealer/person

other than an Oil Company (Details of dealer wise

sales to be furnished as per Box E-1)

(i)(d)

Sale of Natural Gas by an Oil Company to a

dealer/person other than an Oil Company (Details of

dealer wise sales to be furnished as per Box E-1)

(i)(e)

Sale of Country Liquor/Spiced Country Liquor

(i)(f)

Sale of Potable Spirit, wine or liquor whether

imported from other countries or manufactured in

India

(i)(g)

Sale of other schedule IV goods (except sl. no.1 to 6

of schedule IV) [Details to be furnished as per Box I]

(i)(h)

Others specify

(ii)

Goods specified in Schedule II (goods wise sales to

be furnished as per box G)

(iii) (a)

Goods specified in Schedule IIIA (goods wise sales

to be furnished as per box G)

(iii) (b)

Goods specified in Schedule III (goods wise sales to

be furnished as per box G)

(iii) (c)

Goods specified in Schedule III (goods wise sales to

be furnished as per box G)

(iv) (a)

Goods not specified in any of the schedule

13.50%

(iv) (b)

Goods not specified in any of the schedule

14.50%

(iv) (c)

Goods not specified in any of the schedule

15%

(v)

Total sales of goods u/s 13(1)=

{(ii)+(iii)(a)+(iii)(b)+(iii)(c)+(iv)(a)+(iv)(b)+(iv)(c)}

[Details of dealer wise sales to be furnished as per

Box B]

(vi)

Sale of such goods in respect of which tax on MRP

has been paid by the dealer filing this return in terms

of section 15(5)(a) [Details of dealer wise sales to be

furnished as per Box J]

(vii)

Turnover liable to Purchase tax

(viii)

Excess of reverse credit [14-13] if 14 is greater than

(ix)

Excess tax realised

= Value of Sales Return x (Current rate of tax-Rate

of tax at the time of such sales)

Total Output tax [(i)(a)+(i)(b)+ (i)(c)+(i)(d)+

(i)(e)+(i)(f)+ (i)(g)+(i)(h)+ (v)+(vi)+(vii)+(viii)+ (ix)

ॢबहर गजट [सधरण 28 सत बर 2016

Part III (Details of purchases/receipts)

Value of

Purchase/receipts

during the quarter:

Goods

notified

u/s 15(5)*

Schedule IV

goods

Schedule I

goods

Other taxable goods

Total

5% (Sch-III A)

5% (Sch-III)

6% (Sch-III)

13.5%

14.5%

15%

(i)

Purchases from

within the state

[Details of dealer wise

purchases to be

submitted as per Box C]

(ii)

Purchase from

outside the state

(iii)

Stock transfer

receipts from

within the state

(iv)

Stock transfers

receipts from

outside the state

Total of

Purchase/receipts

*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as

per Box ‘K’

Part IV (Input Tax Credit and Tax payable)

Value

Tax

Input tax (including purchase tax in case of manufacturers)

paid by the dealer on purchases during the quarter

Reverse Credit [As per Box D]

Input tax credit on account of capital goods under rule 12

Unadjusted Input tax credit brought forward from previous

quarter

Total Input tax credit for the quarter

[(13-14)+15+16]

Rebate under section 24(12) [to be claimed only if 10 is

greater than 17 and to be computed on 10-17]

Surcharge payable under section 3A

Additional Tax payable under section 3AA

Total of output tax, surcharge and additional tax (net of

rebate)[(10-18)+19+20]-

22(i)

VAT payable for the quarter [21-17] if 21 is greater than 17

22(ii)

Interest payable

22(iii)

Total tax payable for the quarter [22(i)+22(ii)]

Unadjusted input tax credit [17-21] if 17 is greater than 21

24(i)

Central Sales Tax admitted

24(ii)

Adjustment of unadjusted input tax credit from liability

under CST Act, 1956

24(iii) Central Sales Tax payable, if any [24(i)-24(ii)]

बहार गजट (असाधारण), 28 सत बर 2016

Value

Tax

25(i)

Input tax credit carried forward [23-24(ii)] if 23 is greater

than 24(ii)

25(ii)

Vat paid to the extent of VAT payable in the month/months

of the quarter

25(iii) Total input tax credit carried forward [25(i)+25(ii)]

Part V (Payment Details)

Payment details: (Tax paid under VAT and Entry tax shall be furnished as

per box L)

(i)

By way of entry tax set-off, if any

(ii)

By way of purchase tax paid (in case of a manufacturer only)

(iii)

By way of advance tax, if any, paid under section 3(7)

(iv)

By way of advance deduction under section 40 or 41 (attach certificate in

form C-II)

(v)

DD/cheque (specify number, dates of payments and name of issuing bank)

(vi)

Cash

(vii)

By way of adjustment on account of excess paid during any earlier month of

the same financial year (give details of computation of such excess and the

mode of its payment)

(viii)

Any other mode eg. Deferment, etc. (specify mode)

(ix)

Excess tax carried forward to the next quarter

I declare that the statements furnished in this return are based upon true and complete

accounts and tax payable as indicated in column 22 has been paid by Treasury challan or in the mode

indicate in column 26 and that the challans and/or deduction certificates in form C-II in respect of

the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in

my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge

and belief, and that I am always competent to sign and submit this return.

Date:

Signature of authorised person

Place:

Status in relation to dealer

Box A (other allowable deductions)

Deduction on account of:

Value

(i)

Sales of goods mentioned in Schedule I of the Act

(ii)

Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to

another Oil Company (a list of different goods to be annexed to this

return separately along with their respective sales values) [Details of

goods sold to different companies to be submitted as per Box E-2]

(iii)

Value of stock transfers within the state of Bihar

(iv)

Amount of labour charges and other charges in case of a works contract

(v)

Sales of goods on which tax has been paid on MRP at the time of their

purchase in terms of section 15(5)

(vi)

Sale of goods on which tax has been paid on the first point of sale u/s

13(2) (b) of the Act (a list of different goods to be annexed to this

return separately alongwith their respective sales value)

ॢबहर गजट [सधरण 28 सत बर 2016

(vii)

Sales to organisations specified in Schedule V.

Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] { to be taken to line 6 of the

return.}

Box B (Dealer wise sale of taxable goods at line 9(v) above)

I. Sales to registered dealers:

Sl.

No.

Name and style of

registered dealer to

whom sale is made

TIN

Value of sales:

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

supplied

free of

cost

Total

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

Sl.

No.

Name and style of

registered dealer to whom

sale is made

Complete

address

Value of sales:

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

supplied

free of

cost

Total

(Note: Use additional sheets if required)

III. Sale to consumers:

Value of sales:

(Sch-IIIA)

(Sch-III)

13.50%

14.50%

15%

Goods

supplied

free of

cost

Total

Total Sale to

consumers

बहार गजट (असाधारण), 28 सत बर 2016

Box C [Dealer wise purchase of taxable goods within the state at line 11(i) above excluding

ScheduleI and MRP goods]

I. Purchases from registered dealers:

Sl.

No.

Name and style

of registered

dealer from

whom purchase

is made

TIN

Value of purchases:

Schedule

IV goods

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

received

free of

cost

Total

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers/Persons other than dealers:

Sl.

No.

Name and style of

unregistered dealer

from whom purchase

is made

Complete

address

Value of purchases:

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

received

free of

cost

Total

(Note: Use additional sheets if required)

Box D (Reverse credit)

Reverse Credit on account of:

Value

Tax

(i)

Value of Input-Output ratio (“K” as per rule 15) of the previous year

in case of a manufacturing dealer

(ii)

Intra-state stock transfers

(iii)

Inter-state stock transfers

(iv)

Value of purchase return by the dealer filing this return

(v)

Transfer of the right to use goods, gifts or self-consumption

(vi)

Sale of goods specified in Schedule IV

(vii)

Sale of goods specified in Schedule I

(viii) Value of goods stolen, lost, or destroyed, if any

(ix)

Goods sold at a price lower than the corresponding purchase price

(x)

Total Reverse Credit [to be taken to line 14 of the return]

ॢबहर गजट [सधरण 28 सत बर 2016

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Commodity wise total of Box E-1

to be taken to line 9(i)(a) to line 9(i)(d)and total of Box E-2 to be taken to line (ii) of Box A]

Sl.

No.

Name and style of

registered dealer to

whom sale is made

TIN

Value of Sales of………………………

HSD

Natural Gas

ATF

Total

Box F (Details of statutory Forms/Declarations/Certificates submitted in support of claims)

Sl.

No.

Type of Form

Number of

Forms

Period to which

transaction relates

Value of Forms

C-II

D-III

D-IV

D-V

D-XI

EI/EII

Box G [Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Sl.

No.

Description of

goods

Rate of tax

Entry No. of Schedule

Turnover of

sale

Name of

schedule

Part of

schedule, if any

Entry

No.

(Note: Use additional sheets if required)

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials

From within the State

From outside the State

Total

Raw Materials

Packing Materials

Plant & Machinery

Total

बहार गजट (असाधारण), 28 सत बर 2016

Box I [Details of goods wise sales mentioned in line 9(i)(g) above]

Sl.

No.

Name of

Schedule-

IV goods

(except

Sl.No. 1to 6

of schedule-

IV)

Rate

Tax

Value of goods wise sale and tax payable

Total sale

of goods on

which tax

is leviable

on first

point of

sale only

Total sale

of goods

on which

tax is

payable at

each point

of sale

Total tax on

column - 4

Total tax on

column - 5

Adjustment of

tax under Rule

10A

Total tax

payable

[6+(7-8)]

Total

Box J (Dealer wise sales oF MRP goods mentioned in line 9(vi) above)

(i) Sales to registered dealers:

Sl. No.

Name and style of

registered dealer to

whom sale is made

TIN

Value of MRP goods

sale of

Sch-III

goods

sale of

unspecified

goods

Total

Goods

supplied

free of

cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(ii) Sales to unregistered dealers:

Sl.

No.

Name and

style of

dealer to

whom

sale is

made

Complete

Address

Value of MRP goods

sale of Sch-III

goods

sale of

unspecified

goods

Total

Goods

supplied free

of cost

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Total

(Note: Use additional sheets if required)

ॢबहर गजट [सधरण 28 सत बर 2016

(iii) Sale to consumers:

Value of MRP goods

Sale of Sch-III

goods

Sale of

unspecified

goods

Total

Goods supplied free

of cost

Total Sale to

consumers

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Total MRP sales (i)+(ii)+(iii) = Rs……………………………………

Box K (Dealer wise purchases /receipt of MRP goods within the state under section 15(5) as per

sl.No. 11

Sl.

No.

Name and

style of

registered

dealer from

whom

purchase/re

ceipt is

made

TIN

Value of purchase/receipt of MRP goods

purchase/recei

pt of Sch-III

goods

purchase/receip

t of unspecified

goods

Total

Goods supplied

free of cost

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Total

(Note: Use additional sheets if required)

Box L [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

Sl.

No.

Name

Month

Name

of the

Act

(VAT/

CST/ET)

Output

tax

during

month

if any

Input tax

during

month if

any

Tax

payable

month

if any

Amount

of tax

paid

Amount

interest

paid

Date of

payment

Challan

No.

Total

I declare that the statements furnished in this return and the various Boxes there to are based

upon true and complete accounts.

I declare further that the statements made and particular furnished in and with this return in

my capacity as a Sales Tax Registered dealer are correct and complete to the best of my knowledge

and belief, and that I am competent to sign and submit this return.

Date:

Signature of authorised person"

Place:

Status in relation to dealer

बहार गजट (असाधारण), 28 सत बर 2016

7. Substitution of Form RT-III appended to the Bihar Value Added Tax Rules, 2005 –

Form RT-III appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the

following namely—

‘’Form RT– III

[See Rule 19(2)]

Annual Return under section 24 of the Bihar Value Added Tax Act, 2005

Name and style of the dealer:

TIN:

Period of Return (Year):

Part I (Details of turnover/transfers)

Gross Turnover (including value of debit notes):

Deductions:

Sales in the course of inter-state trade and commerce

3(i)

Value of sales outside the state under section 4 of the Central Sales Tax Act,

1956

3(ii)

Value of stock transfer to outside the state

Value of sales return of goods within 6 months of sale under the Act

Export sales

Amount of other allowable deductions [As per Box A]

Total of deductions [2+3+4+5+6]

Taxable turnover [1-7]

Part II (Output tax)

Rate wise bifurcation of output tax:

Description of sale

Rate of

tax

Turnover

of sale

Tax

payable

(i)(a)

Sale of Motor Spirit by an Oil Company to a

dealer/person other than an Oil Company

(i)(b)

Sale of HSD Oil and Light Diesel Oil by an Oil

Company to a dealer/person other than an Oil

Company

(i)(c)

Sale of ATF by an Oil Company to a dealer/person

other than an Oil Company

(i)(d)

Sale of Natural Gas by an Oil Company to a

dealer/person other than an Oil Company

(i)(e)

Sale of Country Liquor/Spiced Country Liquor

(i)(f)

Sale of Potable Spirit, wine or liquor whether

imported from other countries or manufactured in

India

(i)(g)

Sale of other schedule IV goods (except sl. no. 1 to 6

of schedule IV) [Details to be furnished as per Box H]

(i)(h)

Others specify

(ii)

Goods specified in Schedule II (goods wise sales to

be furnished as per box F)

(iii) (a) ^{Goods specified in Schedule IIIA (goods wise sales to}

be furnished as per box F)

(iii) (b)

Goods specified in Schedule III (goods wise sales to

be furnished as per box F)

ॢबहर गजट [सधरण 28 सत बर 2016

Description of sale

Rate of

tax

Turnover

of sale

Tax

payable

(iii) (c)

Goods specified in Schedule III (goods wise sales to

be furnished as per box F)

(iv) (a)

Goods not specified in any of the schedule

13.50%

(iv) (b)

Goods not specified in any of the schedule

14.50%

(iv) (c)

Goods not specified in any of the schedule

15%

(v)

Total sales of goods u/s

13(1)={(ii)+(iii)(a)+(iii)(b)+(iii)(c)+(iv)(a)+(iv)(b)+(iv)(c)}

(vi)

Sale of such goods in respect of which tax on MRP

has been paid by the dealer filing this return in

terms of section 15(5)(a)

(vii)

Turnover liable to Purchase tax

(viii)

Excess of reverse credit [14-13] if 14 is greater than

¼ix½

Excess tax realised

= Value of Sales Return x (Current rate of tax-Rate of

tax at the time of such sales)

Total

Output

tax

[(i)(a)+(i)(b)+

(i)(c)+(i)(d)+

(i)(e)+(i)(f)+ (i)(g)+(i)(h)+ (v)+(vi)+(vii)+(viii)+(ix)]

Part III (Details of purchases/receipts and stock)

Value of

Purchase/receipts/stocks

during the year

Goods

notified

u/s 15(5)

Schedule

goods

Schedule

goods

Other taxable goods

Total

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.5%

14.5%

15%

(i)

Purchases from within

the state

(ii)

Purchase from outside

the state

(iii

)

Stock transfer receipts

from within the state

(iv)

Stock transfers receipts

from outside the state

(v)

Value of opening stock

(vi)

Value of closing stock

Total of

Purchase/receipts

बहार गजट (असाधारण), 28 सत बर 2016

Part IV (Input Tax Credit and Tax payable)

Value

Tax

Input tax (including purchase tax in case of manufacturers) paid by

the dealer on purchases during the year

Reverse Credit [As per Box C]

Input tax credit on account of capital goods under rule 12

Unadjusted Input tax credit brought forward from previous year

Total Input tax credit for the year

[(13-14)+15+16]

Rebate under section 24(12) [to be claimed only if 10 is greater than

17 and to be computed on 10-17]

Surcharge payable under section 3A

Additional Tax payable under section 3AA

Total of output tax, surcharge and additional tax (net of rebate)[(10-

18)+19+20]-

22(i)

VAT payable for the year [21-17] if 21 is greater than 17

22(ii)

Interest payable

22(iii)

Total tax payable for the year [22(i)+22(ii)]

Unadjusted input tax credit [17-21] if 17 is greater than 21

24(i)

Central Sales Tax admitted

24(ii)

Adjustment of unadjusted input tax credit from liability under CST

Act, 1956

24(iii)

Central Sales Tax payable, if any [24(i)-24(ii)]

Refund of unadjusted input tax credit claimed under second proviso

to section 16(1), if any

26(i)

Input tax credit carried forward [23-{24(ii)+25}]

26(ii)

Vat paid to the extent of VAT payable in the month/months of the

year

26(iii)

Total input tax credit carried forward [26(i)+26(ii)]

Part V (Payment Details)

Payment details: (Tax paid under VAT and Entry tax shall be furnished as

per box I)

(i)

By way of entry tax set-off, if any

(ii)

By way of purchase tax paid (in case of a manufacturer only)

(iii)

By way of advance tax, if any, paid under section 3(7)

(iv)

By way of advance deduction under section 40 or 41 (attach certificate in

form C-II)

(v)

DD/cheque (specify number, dates of payments and name of issuing bank)

(vi)

Cash

(vii)

By way of adjustment on account of excess paid during any earlier month of

the same financial year (give details of computation of such excess and the

mode of its payment)

(viii)

Any other mode (specify mode)

(ix)

Excess tax paid during the year

I declare that the statements furnished in this return are based upon true and complete

accounts and tax payable as indicated in column 22 has been paid by Treasury challan or in the mode

ॢबहर गजट [सधरण 28 सत बर 2016

indicate in column 27 and that the challans and/or deduction certificates in form C-II in respect of

the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in

my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge

and belief, and that I am competent to sign and submit this return.

Date:

Signature of authorised person

Place:

Status in relation to dealer

Box A (other allowable deductions)

Deduction on account of:

Value

(i)

Sales of goods mentioned in Schedule I of the Act

(ii)

Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another

Oil Company (a list of different goods to be annexed to this return

separately alongwith their respective sales values) [Details of goods sold

to different companies to be submitted as per Box D]

(iii)

Value of stock transfers within the state of Bihar

(iv)

Amount of labour charges and other charges in case of a works contract

(v)

Sales of goods on which tax has been paid on MRP at the time of their

purchase in terms of section 15(5)

(vi)

Sale of goods on which tax has been paid on the first point of sale u/s

13(2) (b) of the Act (a list of different goods to be annexed to this return

separately alongwith their respective sales value)

(vii)

Sales to organisations specified in Schedule V.

Total

[(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}

Box B

Name of goods

Rate of tax

Turnover of sale

Tax Payable

Petrol

Deisel

ATF

Natural Gas

Total

Box C (Reverse credit)

Reverse Credit on account of:

Value

Tax

(i)

Value of Original Input-Output ratio (“K” as per rule 15) of the

previous year in case of a manufacturing dealer

(ii)

Value of Revised Input-Output ratio (Revised “K” as per rule 16) of

the current year in case of a manufacturing dealer

(iii)

Intra-state stock transfers

(iv)

Inter-state stock transfers

(v)

Value of purchase return by the dealer filing this return

(vi)

Transfer of the right to use goods, gifts or self-consumption

(vii)

Sale of goods specified in Schedule IV

(viii) Sale of goods specified in Schedule I

(ix)

Value of goods stolen, lost, or destroyed, if any

(x)

Goods sold at a price lower than the corresponding purchase price

(xi)

Total Reverse Credit [to be taken to line 14 of the return]

बहार गजट (असाधारण), 28 सत बर 2016

Box D [Dealer wise sale of MS, HSD, Natural Gas and ATF at Box A(ii) above]

Box E (Details of statutory Forms/Declarations/Certificates submitted in support of claims)

Sl. No.

Type of form

Number of forms

Period of forms

Value of forms

C-II

D-III

D-IV

D-V

D-XI

EI/EII

Box F [Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Sl. No.

Description

of goods

Rate of tax

Entry No. of Schedule

Turnover

of sale

Name of

schedule

Part of

schedule, if

any

Entry No.

Total

Box G (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials

From within the

State

From outside the

State

Total

Raw Materials

Packing Materials

Plant & Machinery

Total

Sl. No.

Name and style of

registered dealer to

whom sale is made

TIN

Value of Sales of……………………

HSD

Natural

Gas

ATF

Total

ॢबहर गजट [सधरण 28 सत बर 2016

Box H [Details of goods wise sales mentioned in line 9(i) (g) above]

Sl.

No.

Name of

Schedule- IV

goods (except

Sl.No. 1to 6 of

Schedule- IV)

Rate

Tax

Value of product wise sales and tax payable

Total sale

of goods on

which tax is

leviable on

first point

of sale only

Total sale of

goods on which

tax is leviable at

each point of

sale

Total tax on

column - 4

Total tax on

column - 5

Adjustment of

tax under Rule

10A

Total tax

payable

(6+7-8)

Total

Box I [Box[Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

Sl. No.

Name of Month

Name of the Act (VAT/ CST/ET)

Output tax during month if any

Input tax during month if any

Tax payable in month if any

Amount of tax paid

Amount of interest paid

Date of payment

Challan

No.

Total

I declare that the statements furnished in this return and the various Boxes there to are based

upon true and complete accounts.

I declare further that the statements made and particular furnished in and with this return in

my capacity as a Sales Tax Registered dealer are correct and complete to the best of my knowledge

and belief, and that I am competent to sign and submit this return.

Date:

Signature of authorised person"

Place:

Status in relation to dealer

8. Substitution of Form RT-V appended to the Bihar Value Added Tax Rules, 2005 –

Form RT-V appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the

following, namely—

बहार गजट (असाधारण), 28 सत बर 2016

‘’Form RT– V

[See Rule 19(4)]

Revised quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

Gross Turnover (including value of debit notes):

Deductions:

Sales in the course of inter-state trade and commerce

3(i)

Value of sales outside the state under section 4 of the Central Sales

Tax Act, 1956

3(ii)

Value of stock transfer to outside the state

Value of sales return of goods within 6 months of sale under the Act

Export sales

Amount of other allowable deductions [As per Box A]

Total of deductions [2+3+4+5+6]

Taxable turnover [1-7]

Part II (Output tax)

Rate wise bifurcation of output tax:

Description of sale

Rate of

tax

Turnover

of sale

Tax

payable

(i)(a)

Sale of Motor Spirit by an Oil Company to a

dealer/person other than an Oil Company (Details of

dealer wise sales to be furnished as per Box E-1)

(i)(b)

Sale of HSD Oil and Light Diesel Oil by an Oil Company

to a dealer/person other than an Oil Company

(Details of dealer wise sales to be furnished as per

Box E-1)

(i)(c)

Sale of ATF by an Oil Company to a dealer/person

other than an Oil Company (Details of dealer wise

sales to be furnished as per Box E-1)

(i)(d)

Sale of Natural Gas by an Oil Company to a

dealer/person other than an Oil Company (Details of

dealer wise sales to be furnished as per Box E-1)

(i)(e)

Sale of Country Liquor/Spiced Country Liquor

(i)(f)

Sale of Potable Spirit, wine or liquor whether

imported from other countries or manufactured in

India

(i)(g)

Sale of other schedule IV goods (except sl. no. 1 to 6

of schedule IV) [Details to be furnished as per Box I]

(i)(h)

Others specify

(ii)

Goods specified in Schedule II (goods wise sales to be

furnished as per box G)

(iii) (a)

Goods specified in Schedule IIIA (goods wise sales to

be furnished as per box G)

(iii) (b) ^{Goods specified in Schedule III (goods wise sales to be}

furnished as per box G)

ॢबहर गजट [सधरण 28 सत बर 2016

Description of sale

Rate of

tax

Turnover

of sale

Tax

payable

(iii) (c)

Goods specified in Schedule III (goods wise sales to be

furnished as per box G)

(iv) (a)

Goods not specified in any of the schedule

13.50%

(iv) (b) Goods not specified in any of the schedule

14.50%

(iv) (c)

Goods not specified in any of the schedule

15%

(v)

Total sales of goods u/s 13(1)

{(ii)+(iii)(a)+(iii)(b)+(iii)(c)+(iv)(a)+(iv)(b)+(iv)(c)}

[Details of dealer wise sales to be furnished as per

Box B]

(vi)

Sale of such goods in respect of which tax on MRP has

been paid by the dealer filing this return in terms of

section 15(5)(a) [Details of dealer wise sales to be

furnished as per Box J]

(vii)

Turnover liable to Purchase tax

(viii)

Excess of reverse credit [14-13] if 14 is greater than

¼ix½

Excess tax realised

= Value of Sales Return x (Current rate of tax-Rate of

tax at the time of such sales)

Total Output tax [(i)(a)+(i)(b)+ (i)(c)+(i)(d)+

(i)(e)+(i)(f)+ (i)(g)+(i)(h)+ (v)+(vi)+(vii)+(viii)+(ix)]

Part III (Details of purchases/receipts)

Value of

Purchase/receipts

during the quarter:

Goods

notified

u/s 15(5)*

Schedule

IV goods

Schedule I

goods

Other taxable

goods

Total

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.5%

14.5%

15%

(i)

Purchases from

within the state

[Details of dealer wise

purchases to be submitted

as per Box C]

(ii)

Purchase from

outside the state

(iii)

Stock transfer

receipts from within

the state

(iv)

Stock transfers

receipts from

outside the state

Total of

Purchase/receipts

*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as

per Box ‘K’

बहार गजट (असाधारण), 28 सत बर 2016

Part IV (Input Tax Credit and Tax payable)

Value

Tax

Input tax (including purchase tax in case of manufacturers)

paid by the dealer on purchases during the quarter

Reverse Credit [As per Box D]

Input tax credit on account of capital goods under rule 12

Unadjusted Input tax credit brought forward from previous

quarter

Total Input tax credit for the quarter

[(13-14)+15+16]

Rebate under section 24(12) [to be claimed only if 10 is

greater than 17 and to be computed on 10-17]

Surcharge payable under section 3A

Additional Tax payable under section 3AA

Total of output tax, surcharge and additional tax (net of

rebate)[(10-18)+19+20]-

22(i)

VAT payable for the quarter [21-17] if 21 is greater than 17

22(ii)

Interest payable

22(iii)

Total tax payable for the quarter [22(i)+22(ii)]

Unadjusted input tax credit [17-21] if 17 is greater than 21

24(i)

Central Sales Tax admitted

24(ii)

Adjustment of unadjusted input tax credit from liability under

CST Act, 1956

24(iii)

Central Sales Tax payable, if any [24(i)-24(ii)]

25(i)

Input tax credit carried forward [23-24(ii)] if 23 is greater than

24(ii)

25(ii)

Vat paid to the extent of VAT payable in the month/months of

the quarter

25(iii)

Total input tax credit carried forward [25(i)+25(ii)]

Part V (Payment Details)

Payment details: (Tax paid under VAT and Entry tax shall be furnished

as per box L)

(i)

By way of entry tax set-off, if any

(ii)

By way of purchase tax paid (in case of a manufacturer only)

(iii)

By way of advance tax, if any, paid under section 3(7)

(iv)

By way of advance deduction under section 40 or 41 (attach certificate

in form C-II)

(v)

DD/cheque (specify number, dates of payments and name of issuing

bank)

(vi)

Cash

(vii)

By way of adjustment on account of excess paid during any earlier

month of the same financial year (give details of computation of such

excess and the mode of its payment)

(viii)

Any other mode eg. Deferment, etc. (specify mode)

(ix)

Excess tax carried forward to the next quarter

ॢबहर गजट [सधरण 28 सत बर 2016

I declare that the statements furnished in this return are based upon true and complete

accounts and tax payable as indicated in column 22 has been paid by Treasury challan or in the mode

indicate in column 26 and that the challans and/or deduction certificates in form C-II in respect of

the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in

my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge

and belief, and that I am always competent to sign and submit this return.

Date:

Signature of authorised person

Place:

Status in relation to dealer

Box A (other allowable deductions)

Deduction on account of:

Value

(i)

Sales of goods mentioned in Schedule I of the Act

(ii)

Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another

Oil Company (a list of different goods to be annexed to this return

separately alongwith their respective sales values) [Details of goods sold to

different companies to be submitted as per Box E-2]

(iii)

Value of stock transfers within the state of Bihar

(iv)

Amount of labour charges and other charges in case of a works contract

(v)

Sales of goods on which tax has been paid on MRP at the time of their

purchase in terms of section 15(5)

(vi)

Sale of goods on which tax has been paid on the first point of sale u/s 13(2)

(b) of the Act (a list of different goods to be annexed to this return

separately alongwith their respective sales value)

(vii)

Sales to organisations specified in Schedule V.

Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] { to be taken to line 6 of the return.}

Box B (Dealer wise sale of taxable goods at line 9(v) above)

I. Sales to registered dealers:

Sl.

No.

Name and

style of

Registered

dealer to

whom sale

is made

TIN

Value of sales:

(Sch-IIIA)

(Sch-III)

13.50%

14.50%

15%

Goods

supplied

free of cost

Total

(Note: Use additional sheets if required)

बहार गजट (असाधारण), 28 सत बर 2016

II. Sales to unregistered dealers:

Sl.

No.

Name and style of

Unregistered

dealer to whom

sale is made

Complete

Address

Value of sales:

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

supplied

free of

cost

Total

(Note: Use additional sheets if required)

III. Sale to consumers:

Value of sales

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods supplied

free of cost

Total

Total Sale to

consumers

Box C [Dealer wise purchase of taxable goods within the state at line 11(i) above excluding

ScheduleI and MRP goods]

I. Purchases from registered dealers:

Sl.

No.

Name and style

of registered

dealer from

whom purchase

is made

TIN

Value of purchases:

Schedule

IV goods

(other

than

liquor)

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

receiv

ed free

of cost

Total

(Note: Use additional sheets if required)

ॢबहर गजट [सधरण 28 सत बर 2016

II. Purchases from unregistered dealers/Persons other than dealers:

Sl.

No.

Name and

style of

unregistered

dealer from

whom

purchase is

made

Complete

address

Value of purchases:

5% (Sch-IIIA)

5% (Sch-III)

6% (Sch-III)

13.50%

14.50%

15%

Goods

received

free of cost

Total

(Note: Use additional sheets if required)

Box D (Reverse credit)

Reverse Credit on account of:

Value

Tax

(i)

Value of Input-Output ratio (“K” as per rule 15) of the previous

year in case of a manufacturing dealer

(ii)

Intra-state stock transfers

(iii)

Inter-state stock transfers

(iv)

Value of purchase return by the dealer filing this return

(v)

Transfer of the right to use goods, gifts or self-consumption

(vi)

Sale of goods specified in Schedule IV

(vii)

Sale of goods specified in Schedule I

(viii)

Value of goods stolen, lost, or destroyed, if any

(ix)

Goods sold at a price lower than the corresponding purchase

price

(x)

Total Reverse Credit [to be taken to line 14 of the return]

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Commodity wise total of Box E-1

to be taken to line 9(i)(a) to line 9(i)(d)and total of Box E-2 to be taken to line (ii) of Box A]

Sl.

No.

Name and style of

registered dealer to

whom sale is made

TIN

Value of Sales of………………………

HSD

Natural Gas

ATF

Total

बहार गजट (असाधारण), 28 सत बर 2016

Box F (Details of statutory Forms/Declarations/Certificates submitted in support of claims)

Sl.

No.

Type of Form

Number of Forms

Period to which

transation relates

Value of Forms

C-II

D-III

D-IV

D-V

D-XI

EI/EII

Box G [Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Sl.

No.

Description

of goods

Rate of

tax

Entry No. of Schedule

Turnover of sale

Name of

schedule

Part of

schedule, if any

Entry

No.

Total

(Note: Use additional sheets if required)

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials

From within the

State

From outside the State

Total

Raw Materials

Packing Materials

Plant & Machinery

Total

Box I [Details of goods wise sales mentioned in line 9(i)(g) above]

Sl.

No.

Name of

Schedule- IV

goods (except

Sl.No. 1to 6 of

schedule- IV)

Rate

Tax

Value of goods wise sale and tax payable

Total sale of

goods on which

tax is leviable

on first point of

sale only

Total sale of

goods on

which tax is

payable at

each point of

sale

Total tax on

column - 4

Total tax on

column - 5

Adjustment of tax

under Rule 10A

Total tax

payable

[6+(7-8)]

Total

ॢबहर गजट [सधरण 28 सत बर 2016

Box J (Dealer wise sales oF MRP goods mentioned in line 9(vi) above)

(i) Sales to registered dealers:

Sl. No.

Name and style of

registered dealer to

whom sale is made

TIN

Value of MRP goods

sale of

Sch-III

goods

sale of

unspecified

goods

Total

Goods

supplied

free of

cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(ii) Sales to unregistered dealers:

Sl. No.

Name and style of

dealer to whom

sale is made

Complete

Address

Value of MRP goods

sale of

Sch-III

goods

sale of

unspecified

goods

Total

Goods

supplied

free of

cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(iii) Sale to consumers:

Value of MRP goods

sale of Sch-III

goods

sale of

unspecified

goods

Total

Goods supplied free

of cost

Total Sale

consumers

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP Value

Total MRP sales (i)+(ii)+(iii) = Rs……………………………………

बहार गजट (असाधारण), 28 सत बर 2016

Box K (Dealer wise purchases /receipt of MRP goods within the state under section 15(5) as per

sl.No. 11)

Purchases/stock transfer receipt from registered dealer

Sl.

No.

Name and style

of registered

dealer from

whom

purchase/

receipt is made

TIN

Value of purchase/receipt of MRP goods

purchase/

receipt of

Sch-III goods

purchase/

receipt of

unspecified

goods

Total

Goods

supplied free

of cost

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Trade

value

MRP

Value

Total

(Note: Use additional sheets if required)

Box L [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

Sl. No.

Name of

Month

Name of the Act

(VAT/ CST/ET)

Output tax

during month if

Input tax during

month if any

Tax payable in

month if any

Amount of tax

paid

Amount of

interest paid

Date of payment

Challan

No.

Total

I declare that the statements furnished in this return and the various Boxes there to are based

upon true and complete accounts.

I declare further that the statements made and particular furnished in and with this return in

my capacity as a Sales Tax Registered dealer are correct and complete to the best of my knowledge

and belief, and that I am competent to sign and submit this return.

Date:

Signature of authorised person”

Place:

Status in relation to dealer

9. This notification shall come into force with effect from the date of its issue.

[(File no.-Bikri-kar/Sansodhan-07/2016-3695 ),

By order of the Governor of Bihar,

SUJATA CHATURVEDI.

Commissioner-cum-Principal Secretary,

Commercial Taxes Department

————

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