°¬ AtXm-dn-‰n-bpsS \n›n-X-t^m-d-Øn-ep≈ k¿´n- ^n-°‰v lmP-cm-t°-≠-Xm-Wv.


(vii) SmIvk_nƒ C≥Iw 12 e£w cq]-bn¬ Xmsgbp≈- h-cpsS enÃUv Hml-cn-I-fn¬ (cm-Po-hvKm‘n CIz‰n kvInw) Uoam‰v A°u-≠n-eqsS BZy-ambn \S-Øp∂ \nt£-]-ß-fpsS 50% XpI Ingnhv e`n-°p-∂-Xm-Wv (80CCG). ]c-am-h[n Ingnhv 25000 cq]. Cu B\p- Iqeyw XpS¿®-bmbn 3 h¿j-tØbv°v am{X-am-Wv.


(viii) tkhnwKvkv _m¶v \nt£-]-Øn-t∑¬ e`n-°p∂ ]en- i-bn¬ 10,000 cq]-hsc Cfhv e`n-°p-∂-XmWv (80TTA)


(ix) d{]skt‚j≥ Hm^v ]o∏nƒkv BŒv {]Imcw dPn- kv‰¿ sNbvX sXcs™Sp∏v IΩoj≥ AwKoIcn® cmjv{Sob]m¿SnIƒ°v \¬Ip∂ kw`mh\bpw Ingnhmbn A\phZn°p∂XmWv (80GGC) (k¿°m¿ Poh\°mcpsS kz`mh \S]Sn N´ßfnse N´w 67 {]Imcw k¿°m¿ Poh\°m¿ cmjv{Sob]m¿SnIsf kmºØnIambn klmbn°m≥ ]mSn√mØXmWv)


(x) \mj-W¬ s]≥j≥ kvIoan-te-bv°p≈ hnln-X-ambn AS® XpI-bn¬ 50000 cq] hsc Cfhv A\p-h-Zn-°p- ∂-Xm-Wv. (80CCD(1B)). (80CCD) {]Imcw Ingnhv sNbvXXn¬ _m°n XpI.


G. BsI hcp-am\w (tSm-´¬ C≥Iw) hm¿jnI samØ hcp-am-\-Øn¬ (D) ¬\n∂pw Nm- ]v‰¿ VIA {]Im-c-ap≈ Ingn-hp-Iƒ (EDw FDw) Ipd-®m¬ e`n-°p∂ XpI-bmWv BsI-h-cp-am\w (tSm´¬ C≥Iw). Cu XpI-bv°mWv BZm-b-\n-IpXn IW-°m- t°-≠-Xv.


H. \nIpXn -˛ (60 hb- n¬ Xmsg) BZmbw


\nIpXn


(a) BZysØ 2.5 e£w cq]-hsc : \nIpXn C√


(b) 2.5 e£w cq]bv°p apI-fn¬ 5 e£w -cq-]- hsc : 2.5 e£w cq]bv°v apI- fnep≈ XpIbv°v 10%


(c) 5 e£w cq]bv°v apI-fn¬ 10 e£w cq]- hsc : 25000-cq.+5e£w cq]bv°v apI-fn-ep≈ XpIbv°v 20%


(d) 10 e£w cq]bv°v apIfn¬


: 125000 + 10 e£w cq]-bv°v apI-fn-ep≈ XpIbv°v 30%


BsI hcp-am\w 5 e£w cq]-bn¬ A[n-I-cn-°m-Ø- h¿°v 5,000 cq] hsc \nIpXn Cfhv e`n-°p-∂-Xn- \m¬ tijn-°p∂ XpI am{Xw \nIpXn Bbn \¬In- bm¬ aXn-bm-Ip-∂-Xm-Wv.


I. FUyq-t°-j-W¬ skkv


\nIp-Xn-bpsS IqsS \nIp-Xn-bpsS aq∂p iX-am\w FUyq-t°-j-W¬ sk pw (2%FUypt°j≥ sk pw, 1% sk°≠dn B‚v lb¿ FUypt°- j≥ sk pw) IqSp-X-embn AS-bvt°-≠-Xm-Wv.


J. IpSn-in-I-bmbn e`n-bv°p∂ XpI


ap≥h¿j-ß-fn¬ IpSn-in-I-bmb XpI X≥h¿jw e`n-®m¬:-˛ X≥h¿jw e`n® IpSninI Hgnhm°n hcpam\w IW°m°n \nIpXn (a) bpw IpSninI Dƒs∏sS hcpam\w IW°m°n \nIpXn (b) bpw {]tXyIw {]tXyIw IW°m°pI. A[nIambn hcp∂ \nIpXnbn¬ \n∂v (b-a), IpSninI e`nt°- ≠nbncp∂ h¿jsØ IpSninI e`n°mXncp∂- t∏mƒ \¬Inbncp∂ \nIpXn(c)bpw IpSninI A∂p-


Xs∂ e`n®ncps∂¶n¬ \¬tI≠nbncp∂ \nIpXn (d) bpw XΩnep≈ hyXymkw (d-c) Ipd®p-In´p∂ XpI \nIpXn Dfhmbn e`n°p∂XmWv (b-a)-(d-c). CXn\mbn Poh\°mc≥ 10E ^mdØn¬ Un¢td- j≥ ^b¬ sNtø≠XmWv.


K. dnt´¨kv


F√m h¿jhpw Pqsse 31-˛\Iw BZmb \nIpXn dnt´WpIƒ ^b¬ sNtø-≠-XmWv. sI´n-S-kz-Øn¬ \n∂p≈ hcp-am\w/\jvS-ap-≈-h¿ ITR II ^md- Ønepw A√mØ Poh-\-°m¿ ITR I ^md-Øn-ep-amWv dnt´-Wp-Iƒ ka¿∏n-t°-≠-Xv.


sIPnHF \yqkv P\phcn 2017 45


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