VAT Deduction at Source

Sazzad Hossain, ITP, MBA, CSCA™
Sazzad Hossain, ITP, MBA, CSCA™Audit & Consultancy In-Charge at Ahsan Manzur & Co. Chartered Accountants à Ahsan Manzur & Co. Chartered Accountants
VAT Deduction at Sources
VDS &
Collection
Rules-2021
VAT & SD
RULES-2016
VAT
Act-2012
g~mK I
m¤ú~iK
ïé
AvBb-
2012
aviv-2(21)tDr‡m KZ©bKvix mËvt
✓‡Kvb miKvwi mËv;
✓GbwRI welqK e¨y‡iv ev mgvR‡mev welqK Awa`ßi KZ…©K
Aby‡gvw`Z †Kvb †emiKvwi cÖwZôvb;
✓‡Kvb e¨vsK, exgv †Kv¤úvwb ev Abyiƒc †Kvb Avw_©K cÖwZôvb;
✓‡Kvb gva¨wgK ev Z`~aŸ© ch©v‡qi wkÿv cÖwZôvb; ev
✓‡Kvb wjwg‡UW †Kv¤úvwb|
g~mK I
m¤ú~iK
ïé
AvBb-
2012
aviv-20(5)t Avg`vwbK„Z †mevi †ÿ‡Î MÖnxZvi wbKU n‡Z
Ki Av`vqt
AwbewÜZ e¨w³ KZ©„K Ki‡hvM¨ †mev Avg`vwb †ÿ‡Î-
✓ ‡mevg~‡j¨i AvswkK ev c~Y©g~j¨ cwi‡kv‡ai mgq cÖ‡`q mgy`q g~mK
mswkøó e¨vsK ev Avw_©K cÖwZôvb KZ©b Kwi‡e;
✓KZ©bK„Z g~mK mswkøó e¨vsK ev Avw_©K cÖwZôvb †mev
Avg`vwbKvi‡Ki c‡ÿ miKvwi †KvlvMv‡i cwi‡kva Kwiqv Zvnvi
(e¨vsK ev Avw_©K cÖwZôvb) `vwLjc‡Î cÖ`k©b Kwi‡e|
g~mK I
m¤ú~iK
ïé
AvBb-
2012
aviv-49t Dr‡m Ki KZ©bKvwi mËv KZ…©K Dr‡m Ki KZ©b
I e„w×Kvwi mgš^qt
✓ mieivnMÖnxZv cÖ‡hvR¨ †ÿ‡Î AwbewÜZ ev ZvwjKvfz³ GBiƒc
e¨w³i wbKU †_‡K mieivn MÖnY Ki‡j cÖ‡hvR¨ g~mK cwi‡kv‡a
wZwb `vqx _vwK‡eb; (49-2)
✓ ‡Kvb cÖK‡íi AvIZvq ‡mev mieivnKvwii mve-K›Uªv±i, G‡R›U
ev wb‡qvMK…Z Ab¨ †KD cÖ`Ë †mevi Dci cÖ‡hvR¨ g~mK Av`vq ev
KZ©b Ges miKvwi †KvlvMv‡i Rgv cÖ`v‡bi `wjjvw` Dc¯’vcb
mv‡c‡ÿ cybivq g~mK Av`vq Kiv hvB‡e bv; Z‡e cY¨ µ‡qi
†ÿ‡Î GB weavb cÖ‡hvR¨ nB‡e bv| (49-5)
g~mK I
m¤ú~iK
ïé
AvBb-
2012
aviv-50t Dr‡m Ki KZ©‡bi ci mieivnKvwi KZ…©K
n«vmKvwi mgš^qt
✓ ‡hB Ki †gqv‡` g~j¨ cwi‡kva Kiv n‡q‡Q, †mB Ki †gqv‡` ev
cieZx© wZb Ki †gqv‡` mieivnKvwi g~mK KZ©b n«vmKvwi
mgš^q Kwi‡e; (50-2)
✓ mieivnKvwi Dr‡m Ki KZ©b mb`cÎ e¨ZxZ n«vmKvwi mgš^q
Kwi‡Z cvwi‡e bv; (50-3)
aviv-53t Dr‡m Ki KZ©b mb`cÎt
✓ Dr‡m Ki KZ©bKvwi mËv g~j¨ cwi‡kv†ai mgq Dr‡m Ki KZ©b
mb`cÎ Bm¨y Kwi‡eb
g~mK I
m¤ú~iK
ïé
AvBb-
2012
aviv-85t e¨_©Zv, Awbqg ev dvwKi †ÿ‡Î Rwigvbvt
✓ Dr‡m Ki KZ©bKvwi mËv Dr‡m Ki KZ©b I Rgv cÖ`v‡b e¨_©
n‡j-
1) Aviv 127 Abyhvqx Av‡ivwcZ my`mn D³ g~mK Zvnvi wbKU
n‡Z Ggbfv‡e Av`vq Kiv n‡e †hb wZwb GKRb cY¨ ev †mev
mieivnKvix
2) wba©vwiZ wbq‡g Rgv cÖ`v‡b e¨_© n‡j KZ©bKvix e¨w³, Rgv
cÖ`v‡b `vwqZ¡cªvß e¨w³ Ges wbe©vnx e¨w³‡K Kwgkbvi AbwaK
25,000 UvKv e¨w³MZ Rwigvbv Kwi‡Z cvwi‡eb|
g~mK I
m¤ú~iK
ïé
AvBb-
2012
aviv-127t cÖ‡`q K‡ii Dci my` Av‡ivct
✓ Dr‡m g~mK KZ©bRwbZ e‡Kqv Av`v‡qi †ÿ‡Î cÖ‡`q K‡ii
cwigv‡Yi Dci lvb¥vwlK 2% mij nv‡i my` cwi‡kva Kwi‡Z
nB‡e|
g~mK I
m¤ú~iK
ïé
wewagvjv
-2016
wewa-37t AwbewÜZ e¨w³ KZ…©K Dr‡m KwZ©Z g~mK
cwi‡kvat
✓ wewa-40 Gi Dc-wewa (1) Gi `dv (P) Dc-`dv (B) †Z ewY©Z
mg‡qi g‡a¨ Dr‡m KwZ©Z g~mK Rgv cÖ`vb Kwi‡Z nB‡e|
✓ wbav©wiZ kZ© I c×wZ‡Z Dr‡m Ki KZ©b mb`cÎ Bm¨y Kwi‡eb|
g~mK I
m¤ú~iK
ïé
wewagvjv
-2016
wewa-38t wnmveiÿY Kg©KZ©v KZ„©K AwbewÜZ
mieivnMÖnxZvi c‡ÿ Dr‡m g~mK KZ©b I cwi‡kvat
✓ ‡h mKj AwbewÜZ mËvi †jb‡`b ev wej wnmveiÿY Kg©KZ©v
KZ„©K wb®úwË nq, †m mKj Dr‡m KZ©bKvwi mËv wnmveiÿY
Kg©KZ©vi wbKU `vwLjK…Z we‡j hvnvi AbyK‚‡j wej Aby‡gv`b
Kiv n‡q‡Q Zvnvi bvg I web bv¤^vi D‡jøL Kwi‡eb|
✓ wnmveiÿY Kg©KZ©v Dr‡m g~mK KZ©b K‡i eyK UªvÝdvi ev
Ab¨wea ¯^xK…Z c×wZ‡Z miKvwi †KvlvMv‡i Rgv Kwi‡eb|
✓ wnmveiÿY Kg©KZ© wej cwi‡kv‡ai 3 Kvh©w`e‡mi g‡a¨ Dr‡m
KZ©bKvwi mËv‡K AewnZ Kwi‡eb Ges g~mK Kw¤úDUvi
wm‡÷‡g D³ Z_¨ †cÖiY Kwi‡eb|
g~mK I
m¤ú~iK
ïé
wewagvjv
-2016
wewa-39t Dr‡m Ki KZ©‡bi ci mieivnKvwi KZ…©K n«vmKvwi
mgš^qt
✓ aviv 50 Gi Dcaviv (2) I (3) Gi weavb mv‡c‡ÿ KwZ©Z
g~m‡Ki mgcwigvY A_© `vwLjc‡Î n«vmKvwi mgš^q Kwi‡e|
g~mK I
m¤ú~iK
ïé
wewagvjv
-2016
wewa-40t g~j¨ ms‡hvRb Ki wnmveiÿY- Dcwewa(P)- Ki
KZ©b mb`cÎt
✓ wbewÜZ ev ZvwjKvfz³ e¨w³ KZ…©K Dr‡m g~mK KZ©b ev Av`v‡qi
mswkøó Ki †gqv` mgvwcÍi 7 w`‡bi g‡a¨ Rgv cÖ`vb Ges Rgvi 3
Kvh©w`e‡mi g‡a¨ Dr‡m Ki KZ©b mb`cÎ (g~mK-6.6) Bm¨y
Kwi‡eb|
✓ wbewÜZ ev ZvwjKvfz³ bb Ggb mieivnMÖnxZv cY cwi‡kv‡ai
15 w`‡bi g‡a¨ Rgv cÖ`vbc~e©K Rgv cÖ`v‡bi, ev †ÿÎg‡Z, wewa
38 Gi Dc-wewa(4) Gi Aaxb AewnZ nIqvi 3 Kvh©w`e‡mi
g‡a¨ Dr‡m Ki KZ©b mb`cÎ (g~mK-6.6) Bm¨y Kwi‡eb|
g~mK I
m¤ú~iK
ïé
wewagvjv
-2016
wewa-40t g~j¨ ms‡hvRb Ki wnmveiÿY- Dcwewa(P)- Ki
KZ©b mb`cÎt
✓ mieivnMÖnxZv Dr‡m Ki KZ©b‡hvM¨ GKvwaK mieiv‡ni
wecix‡Z mieivnKvix KZ©„K RvwiK…Z Ki PvjvbcÎ dig
Óg~mK-6.3Ó mg~‡ni m~‡Î GKwU Dr‡m Ki KZ©b mb`cÎ Rvwi
Kwi‡Z cvwi‡eb|
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
wb‡¤œi ewY©Z Kjvg (2) G ewY©Z ‡mevi †Kv‡Wi wecix‡Z Kjvg (3)
G ewY©Z †mevi wecix‡Z Kjvg (4) G ewY©Z nv‡i Avewk¨Kfv‡e Dr‡m
KZ©bKvix mËv KZ©„K Dr‡m g~mK KZ©b Kwi‡Z nB‡et
µwgK bs
(1)
‡mevi †KvW
(2)
‡mevi weeiY
(3)
nvi (4)
01.
S001.10 Gwm ‡nv‡Uj 15%
S001.10 bb Gwm ‡nv‡Uj 7.5%
S001.20 ‡i‡¯Íviv (wZb ZviKv ev Z`~aŸ© gv‡bi AvevwmK †nv‡Uj, g‡`i evi
m¤^wjZ †i÷z‡i›U e¨ZxZ)
5%
02. S002.00 ‡W‡Kv‡iUm© I K¨vUvivm© 15%
03. S003.10 ‡gvUi Mvwoi M¨v‡iR I IqvK©kc 10%
04. S003.20 WK BqvW© 10%
05. S004.00 wbg©vY ms¯’v 7.5%
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
µwgK bs
(1)
‡mevi †KvW
(2)
‡mevi weeiY
(3)
nvi (4)
06. S007.00 weÁvcbx ms¯’v 15%
07. S008.10 QvcvLvbv 10%
08. S009.00 wbjvgKvix ms¯’v 10%
09. S010.10 f‚wg Dbœqb ms¯’v 2%
10. S010.20 feb wbg©vY ms¯’v
(K) 1-1600 eM©dzU ch©šÍ 2%
(L) 1601 eM©dzU n‡Z Z`~aŸ© 4.5%
(M) †h †Kvb mvB‡Ri cybt †iwRt Rb¨ 2%
11. S014.00 B‡Ûw›Us ms¯’v 5%
12. S015.10 ‡d«BU d‡ivqvW©m 15%
13. S020.00 Rwic ms¯’v 15%
14. S021.00 cøvw›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix ms¯’v 15%
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
µwgK bs
(1)
‡mevi †KvW
(2)
‡mevi weeiY
(3)
nvi (4)
15. S024.00 Avmevec‡Îi wecYb †K›`ª
(K) Drcv`K (KviLvbv n‡Z
mivmwi †fv³v‡K mieivn Kwi‡j
g~mK 15%)
7.5%
(L) wecYb †K›`ª (Drcv`b
ch©v‡q 7.5% g~mK Pvjvb _vKv
mv‡c‡ÿ, Ab¨_vq 15%)
7.5%
16. S028.00 Kzwiqvi I G·‡cÖm †gBj mvwf©m 15%
17. S031.00 Ki‡hvM¨ cY¨ †givgZ I mvwf©wms 10%
18. S032.00 Kbmvj‡UwÝ dvg© I mycvifvBRwi dvg© 15%
19. S033.00 BRviv`vi 15%
20. S034.00 AwWU GÛ GKvDw›Us dvg© 15%
21. S037.00 ‡hvMvb`vi 7.5%
22. S040.00 wmwKDwiwU mvwf©m 10%
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
µwgK bs
(1)
‡mevi †KvW
(2)
‡mevi weeiY
(3)
nvi (4)
23. S043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb mieivnKvix 15%
24. S045.00 AvBb civgk©K 15%
25. S048.00
cwienb wVKv`vi
(K) †c‡UªvwjqvgRvZ cY¨ cwienb 5%
(L) Ab¨vb¨ cY¨ cwienb 10%
26. S049.00 hvbevnb fvov cÖ`vbKvix 15%
27. S050.10 AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev †W‡Kv‡iUi 15%
28. S050.20 MÖvwdK wWRvBbvi 15%
29. S051.00 BwÄwbqvwis dvg© 15%
30. S052.00 kã I Av‡jvK miÄvg fvov cÖ`vbKvix 15%
31. S053.00 ‡evW© mfvq †hvM`vbKvix 10%
32. S054.00 DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix 15%
33. S058.00 PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix 15%
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
µwgK bs
(1)
‡mevi †KvW
(2)
‡mevi weeiY
(3)
nvi (4)
34. S060.00 wbjvgK„Z c‡Y¨i †µZv 7.5%
35. S065.00 feb, †g‡S I AsMb cwi®‹vi ev iÿYv‡eÿYKvix msöv 10%
36. S066.00 jUvwii wUwKU weµqKvwi 10%
37. S067.00 Bwg‡MÖkb Dc‡`óv 15%
38. S071.00 Abyôvb Av‡qvRK 15%
39. S072.00 gvbe mieivn ev e¨eövcbv cÖwZôvb 15%
40. S099.10 Z_¨ cÖhyw³ wbf©i †mev 5%
41. S099.20 Ab¨vb¨ wewea †mev 15%
42. S099.30 ¯úÝikxc †mev 15%
43. S099.50 ‡µwWU †iwUs G‡RwÝ 7.5%
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ AwbewÜZ e¨w³ KZ©„K †mev Avg`vwbi g~j¨ cwi‡kvaKv‡j mswkøó
e¨vsK 15% nv‡i Dr‡m g~mK Av`vq Kwiqv e¨vs‡Ki mswkøó
Kwgkbv‡i‡Ui †Kv‡W Rgv cÖ`vb Kwi‡Z nB‡e|
➢ wbewÜZ e¨w³ 15% nv‡i g~mK Rgvi †UªRvwi Pvjv‡bi Kwc
e¨vs‡K cÖ`vb Kwi‡j e¨vsK Dr‡m g~mK KZ©b bv Kwiqv †mev
Avg`vwbi g~j¨ cwi‡kva Kwi‡e| h_vh_ Pvjvb bv _vwK‡j mswkøó
e¨vsK cÖ‡hvR¨ mgy`q g~mK Dr‡m Av`vq Kwiqv e¨vs‡Ki mswkøó
Kwgkbv‡i‡Ui †Kv‡W Rgv cÖ`vb Kwi‡Z nB‡e|
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ Ó¯’vb I ¯’vcbv fvov MÖnYKvwiÓ ‡mevi †ÿ‡Î fvov MÖnYKvwi 15%
nv‡i mgy`q g~mK Av`vq Kwi‡Z nB‡e|
Ae¨nwZcÖvß t SRO-163-AvBb/2022/176-g~mK
1) wbewÜZ ev ZvwjKvfz³ cÖ¯‘ZKviK ev Drcv`bKvwi cÖwZôvb KZ…©K
KviLvbv fvov
2) m¤ú~Y ©AvevwmK Kv‡h© e¨env‡ii Rb¨ Ges evwYwR¨K D‡Ï¨‡k¨
e¨eüZ AbwaK 150 eM©dzU AvqZ‡bi ¯’vcbv
3) Z_¨ cÖhyw³ wbf©i †mev A_v©r †mev †KvW-Gm099.10 Gi
AvIZvq wbewÜZ cÖwZôvb KZ…©K ¯’vb I ¯’vcbv fvov
4) bvix D‡`¨v³v KZ©„K cwiPvwjZ e¨emv‡qi †kv-iæg fvov
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ Ó‡hvMvb`viÓ A_© Dr‡m KZ©bKvwi mËvi wbKU c‡Yi wewbg‡q Ae¨nwZcÖvß
mieivn e¨ZxZ †h †Kvb cY¨ ev ‡mev ev DfqB mieivn K‡ib Ggb
e¨w³, cÖwZôvb ev ms¯’v|
➢ Drcv`K Ges †h mKj ‡mevi mywbw`©ó msÁv Av‡Q Ggb †mev e¨ZxZ
Ab¨ mKj e¨w³ hvnviv Dr‡m KZ©bKvwi mËvi wbKU cY¨ ev ‡mev
mieivn K‡ib Zvnviv ‡hvMvb`vi wn‡m‡e we‡ewPZ n‡e|
➢ ‡hvMvb`vi cÖÁvcY `¦viv Ae¨nwZcÖvß cY¨ ev ‡mev mieivn Kwi‡j Dr‡m
g~mK KZ©b Kwi‡Z nB‡e|Z‡e cÖÁvc‡Y ‡hvMvb`vi wn‡m‡e c„_Kfv‡e
Ae¨nwZcÖvß ‡mevi Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|‡hgb- ¯‹z‡ji
wUwdb, NCTB KZ©„K Av‡`‡ki wecix‡Z cvV¨cymÍK, I‡q÷ †ccvi,
fvsMv Kv‡Pi UzKiv, cøvw÷K eR¨©,¯Œ¨vc ev fvsMvwi, cvURvZ cY¨, cyivZb
e¨vUvwi mieivn (SRO-163-AvBb/2022/176-g~mK)
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ ‡h mKj †ÿ‡Î g~mK KZ©b Kwi‡Z nB‡e bvt
✓ Drcv`bKvwi cÖ‡hvR¨ g~mK D‡jøLc~e©K dig g~mK -6.3(Ki
PvjvbcÎ) Gi gva¨‡g mieivn Kwi‡j
✓ ‡Kvb mieivnKvwi 15% g~mK D‡jøLc~e©K dig g~mK -
6.3(Ki PvjvbcÎ) Gi gva¨‡g mieivn Kwi‡j; Z‡e
mieivnKvwi†K me©‡kl A_© eQ‡ii IVAS nB‡Z cÖvß wbqwgZ
`vwLjcÎ †ck msµvšÍ cÖZ¨qbcÎ ev g~mK m¤§vbbvcÎ
mieivnMÖnxZvi wbKU `vwLj Kwi‡Z nB‡e|
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ ‡h mKj †ÿ‡Î g~mK KZ©b Kwi‡Z nB‡e bvt
✓ wewa 3 Gi Dcwewa (2) Gi ewY©Z Q‡K D‡jøwLZ †mev e¨ZxZ
Ab¨ †Kvb †mev mieivnKvwi g~mK -6.3(Ki PvjvbcÎ) Gi
gva¨‡g mieivn Kwi‡j
✓ R¦vjvwb †Zj, M¨vm, cvwb (Iqvmv), we`¨yr, †Uwj‡dvb, †gvevBj
†dvb cwi‡levi wej cwi‡kva
✓ AvB‡bi cÖ_g Zdwm‡j D‡jøwLZ cY¨ ev †mev ev DfqB
mieivn
✓ AvB‡bi aviv 21 Gi AvIZvq k~Y¨ nvi wewkó mieivn
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ ‡h mKj †ÿ‡Î g~mK KZ©b Kwi‡Z nB‡e bvt
✓ weÁvcbx ms¯’v Ges †Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g
Abyôvb kxl©K †mev cÖ`vbKvwi ivR¯^ Kg©KZ©v KZ©„K cÖZ¨wqZ
g~mK-6.3 cÖ`vb Kwi‡j
✓ Avmevec‡Îi Drcv`K 15% g~mK cÖ`k©Yc~e©K ivR¯^ Kg©KZ©v
KZ©„K cÖZ¨wqZ g~mK-6.3 cÖ`vb Kwi‡j
✓ Electronic Fiscal Device (EFD)/ Sales Data
Controller (SDC) nB‡Z Bm¨yK„Z g~mK PvjvbcÎ
mieivnMÖnxZvi bvg I wbeÜb b¤^i D‡jøL _vwK‡j
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ mieivnMÖnxZvi KiYxqt
✓ mieivnKvwi g~mK-6.3 cÖ`vb bv Kwi‡j mieivnMÖnxZv
mieivn MÖnY Kwi‡eb bv Ges g~j¨ cwi‡kva Kwi‡eb bv; Z‡e
cÖ‡hvR¨ †ÿ‡Î, AwbewÜZ ev ZvwjKvf‚³ bq Ggb e¨w³i wbKU
n‡Z mieivn MÖnY Kwi‡j mieivnMÖnxZv g~mK cwi‡kv‡a `vqx
_vwK‡eb
✓ Dr‡m g~mK KZ©bKvwi mËv ev mieivnMÖnxZv wbewÜZ n‡j-
• Dr‡m KZ©„bK…Z ev Av`vqK…Z g~mK cY cwi‡kva mswkøó
Ki †gqv` mgvwßi 7 w`‡bi g‡a¨ wba©vwiZ A_©‰bwZK
†Kv‡W miKvwi †KvlvMv‡i Rgv cª`vb Kwi‡eb
Dr‡m g~j¨
ms‡hvRb
Ki KZ©b
I Av`vq
wewagvjv-
2021
(SRO-
240-
AvBb/
2021)
➢ mieivnMÖnxZvi KiYxqt
✓ Dr‡m g~mK KZ©bKvwi mËv ev mieivnMÖnxZv wbewÜZ n‡j-
• Dr‡m KwZ©Z g~mK mswkøó Ki †gqv‡`i `vwLjc‡Î e„w×Kvwi
mgš^q Kwi‡eb Ges wbU cÖ‡`q K‡ii wecix‡Z †UªRvwi Pvjv‡bi
gva¨‡g RgvK…Z Dr‡m KwZ©Z g~mK mgš^qc~e©K Aewkó A_©
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VAT Deduction at Source

  • 1. VAT Deduction at Sources VDS & Collection Rules-2021 VAT & SD RULES-2016 VAT Act-2012
  • 2. g~mK I m¤ú~iK ïé AvBb- 2012 aviv-2(21)tDr‡m KZ©bKvix mËvt ✓‡Kvb miKvwi mËv; ✓GbwRI welqK e¨y‡iv ev mgvR‡mev welqK Awa`ßi KZ…©K Aby‡gvw`Z †Kvb †emiKvwi cÖwZôvb; ✓‡Kvb e¨vsK, exgv †Kv¤úvwb ev Abyiƒc †Kvb Avw_©K cÖwZôvb; ✓‡Kvb gva¨wgK ev Z`~aŸ© ch©v‡qi wkÿv cÖwZôvb; ev ✓‡Kvb wjwg‡UW †Kv¤úvwb|
  • 3. g~mK I m¤ú~iK ïé AvBb- 2012 aviv-20(5)t Avg`vwbK„Z †mevi †ÿ‡Î MÖnxZvi wbKU n‡Z Ki Av`vqt AwbewÜZ e¨w³ KZ©„K Ki‡hvM¨ †mev Avg`vwb †ÿ‡Î- ✓ ‡mevg~‡j¨i AvswkK ev c~Y©g~j¨ cwi‡kv‡ai mgq cÖ‡`q mgy`q g~mK mswkøó e¨vsK ev Avw_©K cÖwZôvb KZ©b Kwi‡e; ✓KZ©bK„Z g~mK mswkøó e¨vsK ev Avw_©K cÖwZôvb †mev Avg`vwbKvi‡Ki c‡ÿ miKvwi †KvlvMv‡i cwi‡kva Kwiqv Zvnvi (e¨vsK ev Avw_©K cÖwZôvb) `vwLjc‡Î cÖ`k©b Kwi‡e|
  • 4. g~mK I m¤ú~iK ïé AvBb- 2012 aviv-49t Dr‡m Ki KZ©bKvwi mËv KZ…©K Dr‡m Ki KZ©b I e„w×Kvwi mgš^qt ✓ mieivnMÖnxZv cÖ‡hvR¨ †ÿ‡Î AwbewÜZ ev ZvwjKvfz³ GBiƒc e¨w³i wbKU †_‡K mieivn MÖnY Ki‡j cÖ‡hvR¨ g~mK cwi‡kv‡a wZwb `vqx _vwK‡eb; (49-2) ✓ ‡Kvb cÖK‡íi AvIZvq ‡mev mieivnKvwii mve-K›Uªv±i, G‡R›U ev wb‡qvMK…Z Ab¨ †KD cÖ`Ë †mevi Dci cÖ‡hvR¨ g~mK Av`vq ev KZ©b Ges miKvwi †KvlvMv‡i Rgv cÖ`v‡bi `wjjvw` Dc¯’vcb mv‡c‡ÿ cybivq g~mK Av`vq Kiv hvB‡e bv; Z‡e cY¨ µ‡qi †ÿ‡Î GB weavb cÖ‡hvR¨ nB‡e bv| (49-5)
  • 5. g~mK I m¤ú~iK ïé AvBb- 2012 aviv-50t Dr‡m Ki KZ©‡bi ci mieivnKvwi KZ…©K n«vmKvwi mgš^qt ✓ ‡hB Ki †gqv‡` g~j¨ cwi‡kva Kiv n‡q‡Q, †mB Ki †gqv‡` ev cieZx© wZb Ki †gqv‡` mieivnKvwi g~mK KZ©b n«vmKvwi mgš^q Kwi‡e; (50-2) ✓ mieivnKvwi Dr‡m Ki KZ©b mb`cÎ e¨ZxZ n«vmKvwi mgš^q Kwi‡Z cvwi‡e bv; (50-3) aviv-53t Dr‡m Ki KZ©b mb`cÎt ✓ Dr‡m Ki KZ©bKvwi mËv g~j¨ cwi‡kv†ai mgq Dr‡m Ki KZ©b mb`cÎ Bm¨y Kwi‡eb
  • 6. g~mK I m¤ú~iK ïé AvBb- 2012 aviv-85t e¨_©Zv, Awbqg ev dvwKi †ÿ‡Î Rwigvbvt ✓ Dr‡m Ki KZ©bKvwi mËv Dr‡m Ki KZ©b I Rgv cÖ`v‡b e¨_© n‡j- 1) Aviv 127 Abyhvqx Av‡ivwcZ my`mn D³ g~mK Zvnvi wbKU n‡Z Ggbfv‡e Av`vq Kiv n‡e †hb wZwb GKRb cY¨ ev †mev mieivnKvix 2) wba©vwiZ wbq‡g Rgv cÖ`v‡b e¨_© n‡j KZ©bKvix e¨w³, Rgv cÖ`v‡b `vwqZ¡cªvß e¨w³ Ges wbe©vnx e¨w³‡K Kwgkbvi AbwaK 25,000 UvKv e¨w³MZ Rwigvbv Kwi‡Z cvwi‡eb|
  • 7. g~mK I m¤ú~iK ïé AvBb- 2012 aviv-127t cÖ‡`q K‡ii Dci my` Av‡ivct ✓ Dr‡m g~mK KZ©bRwbZ e‡Kqv Av`v‡qi †ÿ‡Î cÖ‡`q K‡ii cwigv‡Yi Dci lvb¥vwlK 2% mij nv‡i my` cwi‡kva Kwi‡Z nB‡e|
  • 8. g~mK I m¤ú~iK ïé wewagvjv -2016 wewa-37t AwbewÜZ e¨w³ KZ…©K Dr‡m KwZ©Z g~mK cwi‡kvat ✓ wewa-40 Gi Dc-wewa (1) Gi `dv (P) Dc-`dv (B) †Z ewY©Z mg‡qi g‡a¨ Dr‡m KwZ©Z g~mK Rgv cÖ`vb Kwi‡Z nB‡e| ✓ wbav©wiZ kZ© I c×wZ‡Z Dr‡m Ki KZ©b mb`cÎ Bm¨y Kwi‡eb|
  • 9. g~mK I m¤ú~iK ïé wewagvjv -2016 wewa-38t wnmveiÿY Kg©KZ©v KZ„©K AwbewÜZ mieivnMÖnxZvi c‡ÿ Dr‡m g~mK KZ©b I cwi‡kvat ✓ ‡h mKj AwbewÜZ mËvi †jb‡`b ev wej wnmveiÿY Kg©KZ©v KZ„©K wb®úwË nq, †m mKj Dr‡m KZ©bKvwi mËv wnmveiÿY Kg©KZ©vi wbKU `vwLjK…Z we‡j hvnvi AbyK‚‡j wej Aby‡gv`b Kiv n‡q‡Q Zvnvi bvg I web bv¤^vi D‡jøL Kwi‡eb| ✓ wnmveiÿY Kg©KZ©v Dr‡m g~mK KZ©b K‡i eyK UªvÝdvi ev Ab¨wea ¯^xK…Z c×wZ‡Z miKvwi †KvlvMv‡i Rgv Kwi‡eb| ✓ wnmveiÿY Kg©KZ© wej cwi‡kv‡ai 3 Kvh©w`e‡mi g‡a¨ Dr‡m KZ©bKvwi mËv‡K AewnZ Kwi‡eb Ges g~mK Kw¤úDUvi wm‡÷‡g D³ Z_¨ †cÖiY Kwi‡eb|
  • 10. g~mK I m¤ú~iK ïé wewagvjv -2016 wewa-39t Dr‡m Ki KZ©‡bi ci mieivnKvwi KZ…©K n«vmKvwi mgš^qt ✓ aviv 50 Gi Dcaviv (2) I (3) Gi weavb mv‡c‡ÿ KwZ©Z g~m‡Ki mgcwigvY A_© `vwLjc‡Î n«vmKvwi mgš^q Kwi‡e|
  • 11. g~mK I m¤ú~iK ïé wewagvjv -2016 wewa-40t g~j¨ ms‡hvRb Ki wnmveiÿY- Dcwewa(P)- Ki KZ©b mb`cÎt ✓ wbewÜZ ev ZvwjKvfz³ e¨w³ KZ…©K Dr‡m g~mK KZ©b ev Av`v‡qi mswkøó Ki †gqv` mgvwcÍi 7 w`‡bi g‡a¨ Rgv cÖ`vb Ges Rgvi 3 Kvh©w`e‡mi g‡a¨ Dr‡m Ki KZ©b mb`cÎ (g~mK-6.6) Bm¨y Kwi‡eb| ✓ wbewÜZ ev ZvwjKvfz³ bb Ggb mieivnMÖnxZv cY cwi‡kv‡ai 15 w`‡bi g‡a¨ Rgv cÖ`vbc~e©K Rgv cÖ`v‡bi, ev †ÿÎg‡Z, wewa 38 Gi Dc-wewa(4) Gi Aaxb AewnZ nIqvi 3 Kvh©w`e‡mi g‡a¨ Dr‡m Ki KZ©b mb`cÎ (g~mK-6.6) Bm¨y Kwi‡eb|
  • 12. g~mK I m¤ú~iK ïé wewagvjv -2016 wewa-40t g~j¨ ms‡hvRb Ki wnmveiÿY- Dcwewa(P)- Ki KZ©b mb`cÎt ✓ mieivnMÖnxZv Dr‡m Ki KZ©b‡hvM¨ GKvwaK mieiv‡ni wecix‡Z mieivnKvix KZ©„K RvwiK…Z Ki PvjvbcÎ dig Óg~mK-6.3Ó mg~‡ni m~‡Î GKwU Dr‡m Ki KZ©b mb`cÎ Rvwi Kwi‡Z cvwi‡eb|
  • 13. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) wb‡¤œi ewY©Z Kjvg (2) G ewY©Z ‡mevi †Kv‡Wi wecix‡Z Kjvg (3) G ewY©Z †mevi wecix‡Z Kjvg (4) G ewY©Z nv‡i Avewk¨Kfv‡e Dr‡m KZ©bKvix mËv KZ©„K Dr‡m g~mK KZ©b Kwi‡Z nB‡et µwgK bs (1) ‡mevi †KvW (2) ‡mevi weeiY (3) nvi (4) 01. S001.10 Gwm ‡nv‡Uj 15% S001.10 bb Gwm ‡nv‡Uj 7.5% S001.20 ‡i‡¯Íviv (wZb ZviKv ev Z`~aŸ© gv‡bi AvevwmK †nv‡Uj, g‡`i evi m¤^wjZ †i÷z‡i›U e¨ZxZ) 5% 02. S002.00 ‡W‡Kv‡iUm© I K¨vUvivm© 15% 03. S003.10 ‡gvUi Mvwoi M¨v‡iR I IqvK©kc 10% 04. S003.20 WK BqvW© 10% 05. S004.00 wbg©vY ms¯’v 7.5%
  • 14. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) µwgK bs (1) ‡mevi †KvW (2) ‡mevi weeiY (3) nvi (4) 06. S007.00 weÁvcbx ms¯’v 15% 07. S008.10 QvcvLvbv 10% 08. S009.00 wbjvgKvix ms¯’v 10% 09. S010.10 f‚wg Dbœqb ms¯’v 2% 10. S010.20 feb wbg©vY ms¯’v (K) 1-1600 eM©dzU ch©šÍ 2% (L) 1601 eM©dzU n‡Z Z`~aŸ© 4.5% (M) †h †Kvb mvB‡Ri cybt †iwRt Rb¨ 2% 11. S014.00 B‡Ûw›Us ms¯’v 5% 12. S015.10 ‡d«BU d‡ivqvW©m 15% 13. S020.00 Rwic ms¯’v 15% 14. S021.00 cøvw›U ev g~jabx hš¿cvwZ fvov cÖ`vbKvix ms¯’v 15%
  • 15. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) µwgK bs (1) ‡mevi †KvW (2) ‡mevi weeiY (3) nvi (4) 15. S024.00 Avmevec‡Îi wecYb †K›`ª (K) Drcv`K (KviLvbv n‡Z mivmwi †fv³v‡K mieivn Kwi‡j g~mK 15%) 7.5% (L) wecYb †K›`ª (Drcv`b ch©v‡q 7.5% g~mK Pvjvb _vKv mv‡c‡ÿ, Ab¨_vq 15%) 7.5% 16. S028.00 Kzwiqvi I G·‡cÖm †gBj mvwf©m 15% 17. S031.00 Ki‡hvM¨ cY¨ †givgZ I mvwf©wms 10% 18. S032.00 Kbmvj‡UwÝ dvg© I mycvifvBRwi dvg© 15% 19. S033.00 BRviv`vi 15% 20. S034.00 AwWU GÛ GKvDw›Us dvg© 15% 21. S037.00 ‡hvMvb`vi 7.5% 22. S040.00 wmwKDwiwU mvwf©m 10%
  • 16. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) µwgK bs (1) ‡mevi †KvW (2) ‡mevi weeiY (3) nvi (4) 23. S043.00 ‡Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb mieivnKvix 15% 24. S045.00 AvBb civgk©K 15% 25. S048.00 cwienb wVKv`vi (K) †c‡UªvwjqvgRvZ cY¨ cwienb 5% (L) Ab¨vb¨ cY¨ cwienb 10% 26. S049.00 hvbevnb fvov cÖ`vbKvix 15% 27. S050.10 AvwK©‡U±, B‡›Uwiqi wWRvBbvi ev †W‡Kv‡iUi 15% 28. S050.20 MÖvwdK wWRvBbvi 15% 29. S051.00 BwÄwbqvwis dvg© 15% 30. S052.00 kã I Av‡jvK miÄvg fvov cÖ`vbKvix 15% 31. S053.00 ‡evW© mfvq †hvM`vbKvix 10% 32. S054.00 DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix 15% 33. S058.00 PvU©vW© wegvb ev †nwjKÞvi fvov cÖ`vbKvix 15%
  • 17. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) µwgK bs (1) ‡mevi †KvW (2) ‡mevi weeiY (3) nvi (4) 34. S060.00 wbjvgK„Z c‡Y¨i †µZv 7.5% 35. S065.00 feb, †g‡S I AsMb cwi®‹vi ev iÿYv‡eÿYKvix msöv 10% 36. S066.00 jUvwii wUwKU weµqKvwi 10% 37. S067.00 Bwg‡MÖkb Dc‡`óv 15% 38. S071.00 Abyôvb Av‡qvRK 15% 39. S072.00 gvbe mieivn ev e¨eövcbv cÖwZôvb 15% 40. S099.10 Z_¨ cÖhyw³ wbf©i †mev 5% 41. S099.20 Ab¨vb¨ wewea †mev 15% 42. S099.30 ¯úÝikxc †mev 15% 43. S099.50 ‡µwWU †iwUs G‡RwÝ 7.5%
  • 18. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ AwbewÜZ e¨w³ KZ©„K †mev Avg`vwbi g~j¨ cwi‡kvaKv‡j mswkøó e¨vsK 15% nv‡i Dr‡m g~mK Av`vq Kwiqv e¨vs‡Ki mswkøó Kwgkbv‡i‡Ui †Kv‡W Rgv cÖ`vb Kwi‡Z nB‡e| ➢ wbewÜZ e¨w³ 15% nv‡i g~mK Rgvi †UªRvwi Pvjv‡bi Kwc e¨vs‡K cÖ`vb Kwi‡j e¨vsK Dr‡m g~mK KZ©b bv Kwiqv †mev Avg`vwbi g~j¨ cwi‡kva Kwi‡e| h_vh_ Pvjvb bv _vwK‡j mswkøó e¨vsK cÖ‡hvR¨ mgy`q g~mK Dr‡m Av`vq Kwiqv e¨vs‡Ki mswkøó Kwgkbv‡i‡Ui †Kv‡W Rgv cÖ`vb Kwi‡Z nB‡e|
  • 19. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ Ó¯’vb I ¯’vcbv fvov MÖnYKvwiÓ ‡mevi †ÿ‡Î fvov MÖnYKvwi 15% nv‡i mgy`q g~mK Av`vq Kwi‡Z nB‡e| Ae¨nwZcÖvß t SRO-163-AvBb/2022/176-g~mK 1) wbewÜZ ev ZvwjKvfz³ cÖ¯‘ZKviK ev Drcv`bKvwi cÖwZôvb KZ…©K KviLvbv fvov 2) m¤ú~Y ©AvevwmK Kv‡h© e¨env‡ii Rb¨ Ges evwYwR¨K D‡Ï¨‡k¨ e¨eüZ AbwaK 150 eM©dzU AvqZ‡bi ¯’vcbv 3) Z_¨ cÖhyw³ wbf©i †mev A_v©r †mev †KvW-Gm099.10 Gi AvIZvq wbewÜZ cÖwZôvb KZ…©K ¯’vb I ¯’vcbv fvov 4) bvix D‡`¨v³v KZ©„K cwiPvwjZ e¨emv‡qi †kv-iæg fvov
  • 20. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ Ó‡hvMvb`viÓ A_© Dr‡m KZ©bKvwi mËvi wbKU c‡Yi wewbg‡q Ae¨nwZcÖvß mieivn e¨ZxZ †h †Kvb cY¨ ev ‡mev ev DfqB mieivn K‡ib Ggb e¨w³, cÖwZôvb ev ms¯’v| ➢ Drcv`K Ges †h mKj ‡mevi mywbw`©ó msÁv Av‡Q Ggb †mev e¨ZxZ Ab¨ mKj e¨w³ hvnviv Dr‡m KZ©bKvwi mËvi wbKU cY¨ ev ‡mev mieivn K‡ib Zvnviv ‡hvMvb`vi wn‡m‡e we‡ewPZ n‡e| ➢ ‡hvMvb`vi cÖÁvcY `¦viv Ae¨nwZcÖvß cY¨ ev ‡mev mieivn Kwi‡j Dr‡m g~mK KZ©b Kwi‡Z nB‡e|Z‡e cÖÁvc‡Y ‡hvMvb`vi wn‡m‡e c„_Kfv‡e Ae¨nwZcÖvß ‡mevi Dr‡m g~mK KZ©b Kwi‡Z nB‡e bv|‡hgb- ¯‹z‡ji wUwdb, NCTB KZ©„K Av‡`‡ki wecix‡Z cvV¨cymÍK, I‡q÷ †ccvi, fvsMv Kv‡Pi UzKiv, cøvw÷K eR¨©,¯Œ¨vc ev fvsMvwi, cvURvZ cY¨, cyivZb e¨vUvwi mieivn (SRO-163-AvBb/2022/176-g~mK)
  • 21. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ ‡h mKj †ÿ‡Î g~mK KZ©b Kwi‡Z nB‡e bvt ✓ Drcv`bKvwi cÖ‡hvR¨ g~mK D‡jøLc~e©K dig g~mK -6.3(Ki PvjvbcÎ) Gi gva¨‡g mieivn Kwi‡j ✓ ‡Kvb mieivnKvwi 15% g~mK D‡jøLc~e©K dig g~mK - 6.3(Ki PvjvbcÎ) Gi gva¨‡g mieivn Kwi‡j; Z‡e mieivnKvwi†K me©‡kl A_© eQ‡ii IVAS nB‡Z cÖvß wbqwgZ `vwLjcÎ †ck msµvšÍ cÖZ¨qbcÎ ev g~mK m¤§vbbvcÎ mieivnMÖnxZvi wbKU `vwLj Kwi‡Z nB‡e|
  • 22. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ ‡h mKj †ÿ‡Î g~mK KZ©b Kwi‡Z nB‡e bvt ✓ wewa 3 Gi Dcwewa (2) Gi ewY©Z Q‡K D‡jøwLZ †mev e¨ZxZ Ab¨ †Kvb †mev mieivnKvwi g~mK -6.3(Ki PvjvbcÎ) Gi gva¨‡g mieivn Kwi‡j ✓ R¦vjvwb †Zj, M¨vm, cvwb (Iqvmv), we`¨yr, †Uwj‡dvb, †gvevBj †dvb cwi‡levi wej cwi‡kva ✓ AvB‡bi cÖ_g Zdwm‡j D‡jøwLZ cY¨ ev †mev ev DfqB mieivn ✓ AvB‡bi aviv 21 Gi AvIZvq k~Y¨ nvi wewkó mieivn
  • 23. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ ‡h mKj †ÿ‡Î g~mK KZ©b Kwi‡Z nB‡e bvt ✓ weÁvcbx ms¯’v Ges †Uwjwfkb I AbjvBb m¤úªPvi gva¨‡g Abyôvb kxl©K †mev cÖ`vbKvwi ivR¯^ Kg©KZ©v KZ©„K cÖZ¨wqZ g~mK-6.3 cÖ`vb Kwi‡j ✓ Avmevec‡Îi Drcv`K 15% g~mK cÖ`k©Yc~e©K ivR¯^ Kg©KZ©v KZ©„K cÖZ¨wqZ g~mK-6.3 cÖ`vb Kwi‡j ✓ Electronic Fiscal Device (EFD)/ Sales Data Controller (SDC) nB‡Z Bm¨yK„Z g~mK PvjvbcÎ mieivnMÖnxZvi bvg I wbeÜb b¤^i D‡jøL _vwK‡j
  • 24. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ mieivnMÖnxZvi KiYxqt ✓ mieivnKvwi g~mK-6.3 cÖ`vb bv Kwi‡j mieivnMÖnxZv mieivn MÖnY Kwi‡eb bv Ges g~j¨ cwi‡kva Kwi‡eb bv; Z‡e cÖ‡hvR¨ †ÿ‡Î, AwbewÜZ ev ZvwjKvf‚³ bq Ggb e¨w³i wbKU n‡Z mieivn MÖnY Kwi‡j mieivnMÖnxZv g~mK cwi‡kv‡a `vqx _vwK‡eb ✓ Dr‡m g~mK KZ©bKvwi mËv ev mieivnMÖnxZv wbewÜZ n‡j- • Dr‡m KZ©„bK…Z ev Av`vqK…Z g~mK cY cwi‡kva mswkøó Ki †gqv` mgvwßi 7 w`‡bi g‡a¨ wba©vwiZ A_©‰bwZK †Kv‡W miKvwi †KvlvMv‡i Rgv cª`vb Kwi‡eb
  • 25. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ mieivnMÖnxZvi KiYxqt ✓ Dr‡m g~mK KZ©bKvwi mËv ev mieivnMÖnxZv wbewÜZ n‡j- • Dr‡m KwZ©Z g~mK mswkøó Ki †gqv‡`i `vwLjc‡Î e„w×Kvwi mgš^q Kwi‡eb Ges wbU cÖ‡`q K‡ii wecix‡Z †UªRvwi Pvjv‡bi gva¨‡g RgvK…Z Dr‡m KwZ©Z g~mK mgš^qc~e©K Aewkó A_© wba©vwiZ A_©‰bwZK †Kv‡W miKvwi †KvlvMv‡i Rgv cÖ`vb Kwi‡eb • Dr‡m KwZ©Z g~mK Rgvi 3 Kvh©w`e‡mi g‡a¨ wZb cÖ‡¯’ Dr‡m Ki KZ©b mb`cÎ (g~mK-6.6) Bm¨y Kwiqv Dnvi g~j Kwc Ges †UªRvwi Pvjv‡bi g~jKwc mswkøó g~mK mv‡K©‡j `vwLj Kwi‡eb GKwU Abywjwc mieivnKvwi‡K cÖ`vb Kwi‡eb Ges GKwU Abywjwc 5 eQi msiÿY Kwi‡eb
  • 26. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ mieivnMÖnxZvi KiYxqt ✓ Dr‡m g~mK KZ©bKvwi mËv ev mieivnMÖnxZv wbewÜZ bv n‡j- wbewÜZ ev ZvwjKvfz³ bb Ggb mieivnMÖnxZv cY cwi‡kv‡ai 15 w`‡bi g‡a¨ wba©vwiZ A_©‰bwZK †Kv‡W miKvwi †KvlvMv‡i Rgv cÖ`vbc~e©K 3 Kvh©w`e‡mi g‡a¨ wZb cÖ‡¯’ Dr‡m Ki KZ©b mb`cÎ (g~mK-6.6) Bm¨y Kwiqv Dnvi g~j Kwc Ges †UªRvwi Pvjv‡bi g~jKwc mswkøó g~mK mv‡K©‡j `vwLj Kwi‡eb, GKwU Abywjwc mieivnKvwi‡K cÖ`vb Kwi‡eb Ges GKwU Abywjwc 5 eQi msiÿY Kwi‡eb
  • 27. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ mieivnKvixi KiYxqt ✓ mieivnKvix‡K Ki PvjvbcÎ (g~mK-6.3) Bmy¨ Kwi‡Z n‡e ✓ `vwLjcÎ (g~mK-9.1) Gi ÓAsk-3t mieivn cÖ`vb- cÖ‡`q KiÓ G g~j¨ Ges g~m‡Ki cwigvY D‡jøL Kwi‡Z n‡e ✓ Dr‡m Ki KZ©b mËvi wbKU n‡Z dig g~mK-6.6 G Dr‡m Ki KZ©b mb`cÎ cÖvwß mv‡c‡ÿ `vwLjc†Î (g~mK-9.1) Dr‡m KwZ©Z g~m‡Ki mgcwigvY n«vmKvwi mgš^q MÖnY Kwi‡Z cvwi‡e Ges cÖ‡`q Kjv‡g Dr‡m KwZ©Z †mevg~j¨ I g~mK D‡jøL Kiv bv n‡j †mev mieivnKvwi n«vmKvwi mgš^q MÖnY Kwi‡Z cvwi‡e bv ✓ ‡h Ki †gqv‡` g~j¨ cwi‡kva Kiv n‡q‡Q, †mB Ki †gqv‡` ev cieZx© wZb Ki †gqv‡` mieivnKvwi n«vmKvwi mgš^q Kwi‡Z n‡e
  • 28. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ Rwigvbv I my` BZ¨vw` t ✓ Dr‡m Ki KZ©bKvwi mËv I mieivnKvix Dr‡m Ki KZ©b Ges miKvwi †KvlvMv‡i Rgv cÖ`v‡bi Rb¨ †hŠ_ I c„_K fv‡e `vqx _vwK‡e ✓ Dr‡m KZ©‡bi `vwqZ¡ m‡Ë¦I g~mK KZ©b Kiv bv n‡j, AvB‡bi aviv-85 Gi Dcaviv 1(K) Ges aviv-127 Abymv‡i g~mK KZ©bKvix e¨w³, Rgv cÖ`v‡b `vwqZ¡cªvß e¨w³ Ges mswkøó cÖwZôv‡bi wbe©vnx Kg©KZ©vi weiæ‡× e¨e¯’v MÖnY Kiv hv‡e
  • 29. Dr‡m g~j¨ ms‡hvRb Ki KZ©b I Av`vq wewagvjv- 2021 (SRO- 240- AvBb/ 2021) ➢ wewea t ✓ ‡K›`xªq wbewÜZ cÖwZôv‡bi kvLv I weµq‡K›`ª Zv‡`i †K›`ªxqfv‡e wbewÜZ BDwb‡Ui gva¨‡g Dr‡m KwZ©Z g~mK Rgv cÖ`vb Kwi‡e ✓ g~mK I m¤ú~iK ïé AvBb-2012 Kvh©Ki nBevi c~‡e© Pzw³e× wKš‘ g~j¨ cwi‡kvwaZ nq bvB Ggb mieiv‡ni †ÿ‡Î cwi‡kvaKvjxb mg‡qi weavb cÖ‡hvR¨ nB‡e|
  • 30. mvaviY Av‡`k- 01/g~mK/ 2022 (mvaviY Av‡`k- 18/g~mK/ 2019 Gi ms‡kvab) ➢ Jla mieiv‡ni †ÿ‡Î t ✓ Jla Drcv`bKvix cÖwZôvbmg~n Drcv`b I e¨emvqx chv©‡qi mgy`q g~mK Drcv`b chv©‡q cwi‡kva K‡i weavq wW‡cv/ Iq¨vinvDR n‡Z †Kvb cÖwZôv‡bi wbKU Jla mieivn Kiv n‡j Dr‡m g~mK cÖ‡hvR¨ nB‡e bv|
  • 31. Does Your Organization Comply? ✔ Yes – Congratulations👏👏👏 X No – Let’s Comply 🙏 ✔Be Yes