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g~j mshvRb Ki I m~iK AvBb, 2012

[2012 mbi 47 bs AvBb]

g~j mshvRb Ki, m~iK Ges UvbIfvi Ki Avivci


weZKiY Ges Ki Av`vq cwqv mnRxKiY msv wewa-weavb
mymsnZKiY Ges AvbylwK Abvb welq weavb cYqbK AvbxZ
wej
hnZz g~j mshvRb Ki, m~iK Ges UvbIfvi Ki Avivci
weZKiY Ges Ki Av`vq cwqv mnRxKiY msv wewa-weavb
mymsnZKiY Ges AvbylwK Abvb welq weavb Kiv mgxPxb I
cqvRbxq;
mnZz GZ`&viv wbgic AvBb Kiv nBj:
c_g Aavq
cviwK
1| msw wkivbvg I ceZb| (1) GB AvBb g~j
mshvRb Ki I m~iK AvBb, 2012 bvg AwfwnZ nBe|
(2) GB AvBbi wZxq Aavq, v`k Aavq I c`k Aavq Ges
aviv 128, 132, 134 I 135 Awej^ KvhKi nBe|
(3) Dc-aviv (2) G DwjwLZ Aavq I avivmg~n eZxZ GB
AvBbi Abvb Aavq I avivmg~n miKvi, miKvwi MRU cvcb
viv, h ZvwiL wbaviY Kwie, mB ZvwiL KvhKi nBe|
2| msv| welq ev cmi cwicx Kvb wKQz bv _vwKj,
GB AvBb,
(1) AbvevwmK ew A_ Ggb ew whwb AvevwmK
bnb;
(2) Aciva A_ aviv 111, 112, 113, 116 I 117 G DwjwLZ
Kvb Aciva;
(3) AevnwZcv mieivn A_ aviv 26 G DwjwLZ
AevnwZcv mieivn;
(4) AevnwZcv Avg`vwb A_ aviv 26 G DwjwLZ
AevnwZcv Avg`vwb;
(5) A_ A_ evsjv`k ev h Kvb `k cPwjZ Kvb gy`v
(legal tender), Ges wbewYZ `wjjvw`I Dnvi Afz
nBe, h_v:
(K) wewbgq `wjj (negotiable instrument);
(L) wej Ae GP, cwgmwi bvU, evsK WvdU, cvvj
AWvi, gvwb AWvi ev mgZzj `wjj;
(M) wWU KvW ev WweU KvW; ev
(N) GvKvDU WweU ev wWUi gvag c` mieivn;
(6) A_bwZK Kvhg A_ cY, mev ev vei
mw mieivni Dk wbqwgZ ev avivevwnKfve
cwiPvwjZ Kvb Kvhg; Ges
(K) wbgewYZ KvhgI Dnvi Afz nBe, h_v:
(A) Kvb eemv ckv, ew, RxweKv DcvRbi
Dcvq, cY cZ ev Kvb aibi D`vM (undertaking)
gybvdvi j KvhgwU cwiPvwjZ nDK ev bv nDK;
(Av) wjR, jvBm ev Abyic Dcvq Kvb cY,
mev ev mw mieivn;

Confidential Page 1 24.12.2012


(B) Kej GKevii Rb cwiPvwjZ Kvb evwYwRK
Kvhg ev D`vM; ev
(C) D Kvhgi cvi ev kl mvw`Z Kvb
Kvh; Ze
(L) wbgewYZ Kvhg Dnvi Afz nBe bv, h_v:
(A) KgPvix KZK Zvnvi wbqvMKZvK c`
mev;
(Av) Kvvbxi Kvb cwiPvjK KZK c` Kvb
mev:
Ze, h D ew Zvnvi eemv cwiPvjbvi wbwg
D cwiPvjKi c` MnY Kib, mB ZrKZK c`
mev A_bwZK Kvhg nBe;
(B) evwYwRKfve cwiPvwjZ bq Ggb Kvb
webv`bg~jK KvR ev kL;
(C) evwYwRK Dk eZxZ, miKvi KZK cwiPvwjZ
wbavwiZ Kvb Kvhg;
(7) Askx`vwi Kvievi A_ Askx`vwi Kvievi AvBb, 1932
(1932 mbi 9 bs AvBb) Gi aviv 4 G msvwqZ Askx`vwi
Kvievi;
(8) AvMvg Ki A_ aviv 31(2) Gi Aaxb KihM Avg`vwbi
Dci AvMvg c`q Ki;
(9) Av`k A_ evW ev Abygvw`Z g~mK KgKZv
KZK c` Kvb mvaviY ev wekl Av`k;
(10) AvbywgK (progressive) ev chve (periodic) mieivn
A_
(K) Kvb Pzwi Aaxb AvbywgK ev chvefve A_
cwikvai kZvaxb c` Kvb mieivn;
(L) Kvb wjR, nvqvi Ae jvBm (dvBbv wjRmn) Gi
Aaxb c` Kvb mieivn; ev
(M) wbgvY ev cKkjMZ Kvhg, feb cybMVb ev
ewaZKiYi KvR cZfve c` Kvb mieivn;
(11) AvbylwK cwienb mev A_ RvnvR cY evSvBKiY
ev LvjvmKiY msv mev, cY evuav msv mev, cY
cwi`kb msv mev, `wjjvw` cZKiY I cwqvKiY
msv mev, KUBbvi nvwjs msv mev, cY
`vgRvZKiY ev msiY msv mev I Abyic Ab Kvb
mev;
(12) AvRvwZK cwienb A_ AvbylwK cwienb mev
ewZiK, moK, b ev AvKvkc_ hvx I cYvw`i
wbewYZ cwienb, h_v:
(K) evsjv`ki evwni AewZ Kvb vb nBZ evsjv`ki
evwni AewZ Kvb vb cwienb;
(L) evsjv`ki evwni AewZ Kvb vb nBZ evsjv`ki
Afi Kvb vb cwienb; ev
(M) evsjv`ki Afi AewZ Kvb vb nBZ evsjv`ki
evwni AewZ Kvb vb cwienb;
(13) AvRvwZK mnvqZv I FY Pzw A_ evsjv`kK A_
bwZK, KvwiMwi ev ckvmwbK mnvqZv c`vbi
wbwg evsjv`k miKvi Ges we`kx miKvi ev Avt`kxq
AvRvwZK msvi mwnZ Ave Kvb Pzw;

Confidential Page 2 24.12.2012


(14) AvcxjvZ UvBeybvj A_ AvBbi aviv 196 Gi Aaxb
MwVZ , AveMvwi Ges g~j mshvRb Ki AvcxjvZ
UvBeybvj;
(15) AvevwmK ew A_ Ggb Kvb ew, whwb
(K) ^vfvweKfve evsjv`k emevm Kib; ev
(L) PjwZ elcwi 182 (GKkZ weivwk) w`emi AwaKKvj
evsjv`k Aevb Kib; ev
(M) Kvb elcwi 90 (beB) w`emi AwaKKvj evsjv`k
Aevb Kib Ges D elcwi AeewnZ c~eeZx Pvi
ermii ga 365 (wZbkZ cqlw) w`emi AwaKKvj
evsjv`k Aevb Kwiqv _vKb; Ges
wbewYZ mvI Dnvi Afy nBe, h_v:
(K) Kvvbx, hw` Dnv evsjv`ki we`gvb AvBbi Aaxb
wbMwgZ nq ev Dnvi wbqY I eevcbvi K`j evsjv`k
AewZ nq;
(L) Uv, hw` Uvi GKRb Uvw evsjv`k AvevwmK
nb ev Uvi wbqY I eevcbvi K`j evsjv`k
AewZ nq;
(M) Uv eZxZ Kvb ew msN, hw` Dnv evsjv`k
MwVZ nq ev Dnvi wbqY I eevcbvi K`j
evsjv`k AewZ nq;
(N) mKj miKvwi mv; ev
(O) mw Dbqb h_ D`vM;
(16) Avg`vwb A_ evsjv`ki evwni nBZ evsjv`ki
fMvwjK mxgvi Afi Kvb cY Avbqb;
(17) Avg`vwbKZ mev A_ wbewZ ev wbebhvM
ewi wbKU evsjv`ki evwni nBZ mieivnKZ mev;
(18) BjKUwbK mev A_ UwjhvMvhvM bUIqvK,
vbxq wKsev ewkK Z_ bUIqvK ev Abyic gvag
c`vbKZ wbgewYZ mev
(K) Iqe mvBU, Iqe-nvws ev Abyvb I hcvwZi
`~ieZx iYveY;
(L) mdUIqvi Ges `~ieZx mev c`vbi gvag Dnvi
nvjbvMv`KiY;
(M) c` BgR (image), UU Ges Z_;
(N) WvUveBR ev Z_fvvi cekvwaKvi (access to
database);
(O) ^-wkY cvKR;
(P) mxZ, PjwP Ges xov; Ges
(Q) ivRbwZK, mvswZK, wkKjv, Ljvayjv, wevb
welqK Ges Uwjwfkb mPvimn hKvb
webv`bg~jK mPvi Ges Abyvb|
(19) DcKiY Ki (input tax) A_ Avg`vwbKZ cY ev mevi
KihvM mieivni Dci Kvb ew KZK c`q g~j
mshvRb Kimn h Kvb cY, mev ev vei mwi
KihvM mieivni Dci AvivwcZ g~j mshvRb Ki;
(20) Drcv` Ki (output tax) A_ Kvb wbewZ ew KZK
wbgewYZ c`q g~j mshvRb Ki, h_v:
(K) D ew ev
KZK KihvM cY, mev ev vei mw
mieivn;
(L) D ew KZK KihvM mev Avg`vwb;
(21) Drm Ki KZbKvix mv A_
(K) Kvb miKvwi mv;
(L) GbwRI welqK eyiv ev mgvR mev Awa`i KZK
Abygvw`Z Kvb emiKvwi cwZvb;
Confidential Page 3 24.12.2012
(M) Kvb evsK, exgv Kvvbx ev Abyic Avw_K
cwZvb;
(N) Kvb gvawgKvi (post secondary) wkv cwZvb;
(O) Kvb cvewjK wjwgUW Kvvbx; ev
(P) enr Ki`vZv BDwbU (g~j mshvRb Ki) Gi AvIZvfy
cwZvb;
(22) Drm Ki KZb mb`c A_ Drm Ki KZb msv
Kvb mb`c;
(23) Kwgkbvi A_ hLb GKKfve kwU eeZ nq, ZLb GB
AvBbi aviv 78 Gi Aaxb wbqvMKZ Kwgkbvi;
(24) Ki A_ g~mK, UvbIfvi Ki I m~iK , Ges eKqv
Av`vqi Dk my`, Rwigvbv I A_`I Dnvi Afz
nBe;
(25) Ki Pvjvbc (tax invoice) A_ aviv 51 Gi Aaxb mieivnKvix
KZK BmyKZ Kvb `wjj;
(26) Ki`vZv A_ GB AvBbi Aaxb Ki cwikvaKvix Ges Drm
Ki KZbKvix mv;
(27) Ki wbicY A_ cg Aavq Gi Aaxb Ki`vZv KZK Ki
wbicY (assessment);
(28) Ki wbaviY A_ GKv`k Aavq Gi Aaxb Kwgkbvi
KZK Ki wbaviY (determination);
(29) Ki fMvsk A_ wbgewYZ m~ Abyhvqx wbYxZ
A_i cwigvY, h_v:
R
hB, R A_ aviv 15(3) G DwjwLZ g~mK nvi;
100 R
(30) Ki gqv` A_
(K) g~j mshvRb Ki Ges m~iK i , wLxq
elcwZ wPwZ GK gvm; ev
(L) UvbIfvi Kii , gvwmK mgqKvj, hvnv gvP 31,
Ryb 30, m^i 30 ev wWm^i 31 G mgvw NU;
(31) KihvM Avg`vwb A_ AevnwZcv Avg`vwb eZxZ
hKvb Avg`vwb;
(32) KihvM mieivn A_ AevnwZcv mieivn eZxZ
Kvb mieivn, hvnv
(K) evsjv`k;
(L) Kvb wbewZ ev wbebhvM ew KZK; Ges
(M) Kvb A_bwZK Kvhg cwqvq c` nq|
(33) Kinvi A_ cvmwKZv f`
(K) aviv 15(3) G DwjwLZ g~mK nvi;
(L) aviv 55(4) G DwjwLZ m~iK nvi; ev
(M) aviv 63(1) G DwjwLZ UvbIfvi Kinvi;
(34) Ki myweav A_ wbewYZ Kvb myweav, h_v:
(K) Drcv` Ki nvmKiY;
(L) cY Avg`vwbi Dci g~mK nvmKiY;
(M) Ri Uvbv AwZwi A_i ew ev Ki`vZvi Ki`vqi
cwigvY nvmKiY;
(N) nvmKvix mg^qi cvcZv ewKiY;
(O) ewKvix mg^q nvmKiY;
(P) Ki diZ c`vb;
(Q) Drcv` Ki wMZKiY ev DcKiY Ki iqvZi `vwe Dvcb
Zivw^ZKiY;
(R) Drcv` Ki ev ewKvix mg^q wnmve wejw^ZKiY ev
DcKiY Ki iqvZ ev nvmKvix mg^q `vwe Dvcb
Zivw^ZKiY;
(S) g~jZ I KvhZ GKwU KihvM mieivn ev KihvM
Avg`vwbK AKihvM mieivn ev Avg`vwbZ cwiYZKiY;
Confidential Page 4 24.12.2012
(T) g~jZ I KvhZ Kvb Avg`vwb ev ARbi DcKiY Ki
iqvZ cvwi AwaKvi bv _vKv mI iqvZ cvwi
AwaKvi mwKiY; ev
(U) Ki`vZvi UvbIfvi Kg c`kb;
(35) Kvhaviv A_ Kwgkbvi KZK GB AvBbi Aaxb
MnxZ Kvb Kvhaviv ev Kvhg, wK Aciva msv
Kvb gvgjvi Kvhg Dnvi Afy nBe bv;
(36) wKwZ g~j cwikva Pzw A_ q-weq msv
Kvb Pzw hvnvi Aaxb
(K) c_g wKwi A_ cwikvai ci AZt GKwU AwZwievi
A_ cwikvai gvag cYi g~j c`vb Kiv nq;
(L) kl wKwi A_ cwikvai ci cYi `Lj AcY Kiv nq;
Ges
(M) `Lj AcYi gvag cYi gvwjKvbv nvwiZ nq;
(37) K`xq BDwbU A_ A_bwZK Kvhgi mKj
wnmve-wbKvk I iKWc hLvb K`xqfve cwiPvwjZ I
msiwZ nq;
(38) Kvvbx A_ Kvb AvBbi Aaxb Kvvbx wnmve
wbMwgZ Kvb cwZvb;
(39) wWU bvU A_ nvmKvix mg^q MnYi Dk
Ki`vZv KZK BmyKZ Kvb `wjj;
(40) Pvjvb A_ cY cwikvai `vq msv Kvb `wjj;
(41) Rwigvbv A_ aviv 85 Gi Aaxb Kwgkbvi KZK
AvivwcZ Rwigvbv, wK Acivai wePvii Av`vjZ
KZK c` A_` Dnvi Afz nBe bv;
(42) UvbIfvi A_ Kvb ew KZK Kvb wbavwiZ
mgq ev Ki gqv` Zvnvi A_bwZK Kvhg viv
cZKZ, Avg`vwbKZ ev qKZ KihvM cYi
mieivn ev KihvM mev c`vb nBZ cv ev cvc
mgy`q A_;
(43) UvbIfvi Ki A_ aviv 63 Gi Aaxb AvivwcZ Ki;
(44) WweU bvU A_ ewKvix mg^q MnYi Dk
Ki`vZv KZK BmyKZ Kvb `wjj;
(45) Zdwmj A_ GB AvBbi Kvb Zdwmj;
(46) ZvwjKvfy A_ aviv 10(2) Gi Aaxb UvbIfvi Ki
ZvwjKvfy;
(47) ZvwjKvfywhvM ew A_ aviv 10(1) Gi Aaxb
UvbIfvi Ki ZvwjKvfywhvM Kvb ew;
(48) ZvwjKvfzwmxgv A_ Kvb ewi A_bwZK
Kvhgi UvbIfvi cwZ 12 (evi) gvm mgq 24 (Pwek)
j UvKvi mxgv, wK wbgewYZ g~j Dnvi Afy
nBe bv, h_v:
(K) AevnwZcv mieivni g~j;
(L) g~jabx m`i weq g~j;
(M) A_bwZK Kvhgi cwZvb ev Dnvi Kvb
Askwekli weq g~j; ev
(N) A_bwZK Kvhg vqxfve e Kwievi
djkwZZ KZ mieivni g~j;
(49) `wjj A_ wbgewYZ e Afy nBe, h_v:
(K) Kvb KvMR ev Abyic Kvb e hvnvi Dci Ai, msLv,
cZxK ev wPi gvag Kvb jLbx cKvk Kiv nq; ev

Confidential Page 5 24.12.2012


(L) Kvb BjwbK Dcv, KwDUvi cvMvg,
KwDUvi wdZv, KwDUvi wW ev Abyic Kvb
wWfvBm (device) hvnv Dcv aviY KwiZ cvi;
(50) `vwLjc A_ Ki wbicY I Ki wbaviYi Dk Kvb
Kigqv` Ki`vZv KZK ckKZ Kvb `vwLjc;
(51) `Iqvbx Kvhwewa A_ `Iqvbx Kvhwewa, 1908
(1908 mbi 5 bs AvBb);
(52) wbw` vb A_ evsjv`k ev evsjv`ki evwni
A_bwZK Kvhg cwiPvjbvi Rb wbgewYZ Kvb
vb, h_v:
(K) eevcbvi vb;
(L) kvLv, `i, KviLvbv ev IqvKkc;
(M) Lwb, MvmK~c, cv_i ev Abyic Kvb LwbR m` AvniY
(quarry); ev
(N) wbgvY ev vcbv cKi Aevb;
(53) wbavwiZ A_ evW KZK cYxZ Kvb wewa
ev Av`k viv wbavwiZ;
(54) wbeb A_ aviv 6 Gi Aaxb g~mK wbeb;
(55) wbebhvM ew A_ aviv 4 Gi Aaxb g~mK
wbebhvM Kvb ew;
(56) wbewZ ew A_ aviv 6 Gi Aaxb g~mK wbewZ
Kvb ew;
(57) wbebmxgv A_ Kvb ewi A_bwZK Kvhgi
UvbIfvi cwZ 12 (evi) gvm mgq 80 (Avwk) j UvKvi
mxgv, wK wbgewYZ g~j Dnvi Afy nBe bv,
h_v:
(K) AevnwZcv mieivni g~j;
(L) g~jabx m`i weq g~j;
(M) A_bwZK Kvhgi cwZvb ev Dnvi Kvb
Aski weq g~j; ev
(N) A_bwZK Kvhg vqxfve e Kwievi
djkwZZ KZ mieivni g~j;
(58) bvh evRvi g~j A_
(K) cii mnhvMx bq Gic Zv Ges weZvi ga
^vfvweK mKi wfwZ wbavwiZ Kvb mieivni
cY;
(L) hw` `dv (K) G DwjwLZ bvh evRvi g~j cvIqv bv
hvq, Zvnv nBj BZvc~e GKB cwiwwZZ mgRvZxq
Kvb mieivni cY;
(M) hw` Dic bvh evRvi g~j wbaviY Kiv bv hvq,
Zvnv nBj cii mnhvMx bq Ggb Zv Ges weZvi
ga mvaviY eemvq mKi wfwZ wbiwcZ cYi
bewK Moi wfwZ evW KZK wbavwiZ
g~j;
(59) cY A_ Kvb mieivni djkwZ^ic ev mieivni
cYv`bvq cZ ev civfve c` ev c`q A_ ev
bM` A_i cwieZ c` ev c`q `ei bvh evRvi
g~j,
Ges wbgewYZ welqi A_I Dnvi Afz nBe, h_v:

Confidential Page 6 24.12.2012


(K) GB AvBb ev Ab Kvb AvBbi Aaxb AvivwcZ Ki,
hvnv
(A) mieivni Dci ev mieivni KviY mieivnKvix
KZK c`q nq; ev
(Av) MnxZvi wbKU nBZ cv g~ji ga
Afy ev Dnvi mwnZ mshvwRZ nq;
(L) mvwfm PvR wnmve DwjwLZ Kvb A_; ev
(M) nvqvi cviPR ev dvBbv wjR Pzwi Aaxb cY
mieivni cYi ga dvBbv wjR ev nvqvi cviPRi
Aaxb FY c`vb mwKZ c`q hKvb A_
Afz _vwKe;
wK mieivni mgq h g~jQvo `Iqv nq Zvnv Dnvi
Afz nBe bv;
(60) cY A_ kqvi, K, wmwKDwiwUR Ges A_ eZxZ
mKj cKvi `kgvb Avei mcw;
(61) cY mieivn A_
(K) nvqvi cviPR Pzwi gvag weqmn gvwjK
wnmve cYi weq, wewbgq ev Abweafve weqi
AwaKvi nvi; ev
(L) wjR, fvov ev Ab Kvbfve cY eenvii AwaKvi c`vb
Ges dvBbv wjRi AvIZvq cY mieivnI Dnvi Afz
nBe|
(62) cPQb ivwb A_ wbgewYZ GK ev GKvwaK
mieivn Afy nBe, h_v:
(K) evsjv`ki evwni fvMi Rb AwfcZ Kvb cY ev
mevi DcKiY wbavwiZ cwZZ e`wkK gy`vi
wewbgq mieivn;
(L) Kvb AvRvwZK `ici gvag e`wkK gy`vi
wewbgq evsjv`ki Afi Kvb cY ev mevi mieivn;
ev
(M) vbxq FYci wecixZ e`wkK gy`vi wewbgq
evsjv`ki Afi Kvb cY ev mevi mieivn;
(63) cwZwbwa A_
(K) Ag ewi , AwffveK ev ZrKZK wbhy eevcK;
(L) Kvvbxi , Aemvqbvaxb Kvvbx ewZiK
Kvvbxi gyL wbevnx KgKZv;
(M) Askx`vwi Kvievii , Dnvi Kvb Askx`vi;
(N) Uvi , D Uvi Uvw ev wbevnK ev
ckvmK;
(O) ew msNi , Dnvi Pqvigvb, mv`K ev
Kvlva;
(P) miKvwi mvi , Dnvi gyL wbevnx KgKZv;
(Q) e`wkK miKvii , D e`wkK miKvi KZK wbhy
Kvb KgKZv;
(R) AbvevwmK ewi , ZrKZK wbhy g~mK GRU;
ev
(S) wbavwiZ Ab Kvb cwZwbwa;
(64) c`q bxU Ki A_ Kvb Ki gqv` aviv 45 Gi Aaxb
wbiwcZ mgy`q Drcv` Ki, ewKvix mg^q Ges DcKiY Ki
iqvZ Ges nvmKvix mg^q mvab Kwievi ci D Ki gqv`
h cwigvY g~mK, m~iK ev UvbIfvi Ki c`q nq;
(65) cZKiY (manufacturing) A_

Confidential Page 7 24.12.2012


(K)Kvb c`v_ GKKfve ev Ab Kvb c`v_ ev mivg ev
Drcv`bi Askwekli mwnZ mshvM ev mjbi viv
cwqvKiYi gvag Ab Kvb mywbw` c`v_ ev
cY icviKiY ev DnvK GBic cwiewZZ, icvwiZ
ev cybivKwZ c`vbKiY hvnvZ D c`v_ wfbfve
ev mywbw`fve eenvii DchvMx nq;
(L) cYi cwZ mb Kwievi Rb Kvb AvbylwK
ev mnvqK cwqv;
(M) gy`Y, cKvkbv, wkjvwjwc ev wgbvKiY cwqv;
(N) mshvRb, wgkY, cwiKiY, KZb, ZijxKiY,
evZjRvZKiY, gvoKveKiY ev cybtgvoKveKiY; ev
(O) gaeZx ev Amgv cwqvmn cY Drcv`b ev
ZwiZ MnxZ mKj cwqv;
(66) dvBbv wjR A_ nvqvi cviPR eZxZ Ggb Kvb wjR
hvnv BUvibvkbvj dvBbvwqvj wicvwUs vvW
Abyhvqx dvBbv wjR wnmve MY;
(67) dR`vix Kvhwewa A_ dR`vix Kvhwewa, 1898
(1898 mbi 5bs AvBb);
(68) eKqv Ki A_ aviv 95 G DwjwLZ eKqv Ki;
(69) wewa A_ evW KZK cYxZ Kvb wewa;
(70) wej Ae GwU (Bill of Entry) A_ AvBbi aviv 2 (wm)-
Z msvwqZ Bill of Entry;
(71) ewKvix mg^q A_ wbgewYZ Kvb
ewKvix mg^q, h_v:
(K) Drm KwZZ Kii ewKvix mg^q;
(L) evrmwiK cybtwnmve cYqbi dj ewKvix mg^q;
(M) evswKs Pvbj A_ cwikva bv Kwievi dj
ewKvix mg^q;
(N) ewMZ Dk eeZ (private use) cYi
ewKvix mg^q;
(O) wbewZ nIqvi ci ewKvix mg^q;
(P) wbeb evwZji KviY ewKvix mg^q;
(Q) g~mK nvi cwiewZZ nIqvi KviY ewKvix
mg^q;
(R) my`, Rwigvbv, A_`, wd BZvw` cwikva
msv ewKvix mg^q; ev
(S) wbavwiZ Ab Kvb ewKvix mg^q;
(72) enr Ki`vZv BDwbU A_ aviv 78(3) Gi Aaxb MwVZ
Kvb enr Ki`vZv BDwbU;
(73) evW A_ RvZxq ivR^ evW Av`k, 1972
(ivcwZi 1972 mbi 76 bs Av`k) Gi Aaxb MwVZ RvZxq
ivR^ evW;
(74) ew A_ ^vfvweK Kvb ew, Ges wbewYZ
mvI Dnvi Afz nBe, h_v:
(K) Kvb Kvvbx;
(L) Kvb ew msN;
(M) Kvb miKvwi mv;
(N) wefvM
Kvb e`wkK
ev wbhymiKvi
Kvb ev ZrKZK wbavwiZ Kvb
KgKZv;
(O) Kvb Avt`kxq I AvRvwZK msMVb; ev
(P) D`vM;
mw Dbqb h_ D`vM ev Abyic Kvb
(75) ew msN A_ Askx`vwi Kvievi, Uv ev Abyic Kvb
ew msN, wK Kvb Kvvbx ev AwbMwgZ h_
g~jabx Kvievi Dnvi Afy nBe bv;

Confidential Page 8 24.12.2012


(76) eemv mbvKiY msLv A_ wbewZ ev ZvwjKvfy
Kvb ewi AbyK~j BmyKZ g~mK wbeb mb`c ev
UvbIfvi Ki mb`c DwjwLZ Kvb Abb eemv mbvKiY
msLv;
(77) f~wgi mwnZ cZfve mswk mev A_
(K) f~wgi Dci cZfve c` mev;
(L) wbw`w f~wgi Dci wekl Ges GU GRU c`
mev;
(M) wbw` f~wgi Dci MnxZ ev MnxZe wbgvY KvR
mwKZ mev;
(78) g~j A_
(K) aviv 28 G DwjwLZ Avg`vwb g~j; ev
(L) aviv 32 G DwjwLZ mieivn g~j;
(79) g~j mshvRb Ki ev g~mK A_ aviv 15 Gi Aaxb
AvivwcZ g~j mshvRb Ki;
(80) g~j mshvRb Ki KZc A_ aviv 78 G DwjwLZ
KZc;
(81) g~j mshvRb Ki KgKZv ev g~mK KgKZv
A_ aviv 78(1) G DwjwLZ Kvb KgKZv;
(82) ivwb A_ evsjv`ki Afi nBZ evsjv`ki
fMvwjK mxgvi evwni Kvb cY mieivn Ges cQb
ivwbI Dnvi Afz nBe;
(83) kvLv BDwbU A_ A_bwZK Kvhgi Ggb Kvb
kvLv hLvb c_K ev ^Zfve Dnvi wnmve-wbKvk
cwiPvjbv I iKWc msiY Kiv nq;
(84) AvBb A_ AvBb, 1969 (1969 mbi 4 bs AvBb) ev
Z`axb cYxZ Kvb wewa ev c` Kvb Av`k;
(85) Kwgkbvi ev KgKZv A_ AvBbi Aaxb
wbhy Kvb KgKZv;
(86) k~bnvi wewk mieivn A_ aviv 21 G DwjwLZ
k~bnvi wewk Kvb mieivn;
(87) mg^q NUbv A_ wbewYZ Kvb NUbv, h_v:
(K) Kvb mieivn evwZjKiY;
(L) Kvb mieivni cY cwieZb;
(M) mieivnKZ cY m~Y ev Dnvi Askwekl
mieivnKvixi wbKU diZ c`vb;
(N) mieivni cKwZ cwieZbi KviY Kvb mieivn
AevnwZcv ev k~bnvi wewk mieivn cwiYZ nIqv;
ev
(O) wbavwiZ Ab Kvb NUbv;
(88) mw Dbqb h_ D`vM A_ Kvb Pzw hvnvi
Aaxb Kvb f~wgi gvwjK Zvnvi f~wgZ feb wbgvYi Rb
Kvb wbgvZvi mwnZ kZvaxb AwKvive nq;
(89) m~iK A_ aviv 55 Gi Aaxb AvivwcZ m~iK ;
(90) m~iK AvivchvM cY A_ wZxq Zdwmj
DwjwLZ Kvb cY;
(91) m~iK AvivchvM mev A_ wZxq Zdwmj
DwjwLZ Kvb mev;
(92) mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c A_
aviv 53 G DwjwLZ Kvb `wjj;
(93) miKvix mv A_
(K) miKvi ev Dnvi Kvb gYvjq, wefvM, ev `i;
(L) AvavmiKvwi ev ^vqkvwmZ Kvb msv;
(M) ivxq gvwjKvbvaxb Kvb cwZvb; ev
Confidential Page 9 24.12.2012
(N) vbxq KZc, cwil` ev Abyic Kvb msv;
(94)
mieivn A_ hKvb mieivn Ges wbgewYZ
welqmg~nI Dnvi Afz nBe, h_v:
(K) cY mieivn;
(L) vei mw mieivn;
(M) mev mieivn; ev
(N) `dv (K), (L) Ges (M)-Z ewYZ mieivni mgvnvi;
(95) mb`c A_ GB AvBbi Aaxb Kwgkbvi KZK
mieivnKZ Kvb mb`c;
(96) mieivni mgq A_
(K) cY mieivni , hmgq cYi `Lj AcY ev AcmviY
Kiv nq;
(L) mev mieivni , hmgq mev c`vb, mw,
nvi ev ^Z AcY Kiv nq; ev
(M) vei mw mieivni , hmgq mw AcY,
mw, nvi ev ^Z c`vb Kiv nq mB mgq;
(97) mnhvMx A_ `yBRb ewi ga Ggb mK hvnvi
KviY GK Acii ev Dfq Aci Kvb ZZxq ewi Awfcvq
Abyhvqx KvR Kib ev KvR Kwieb ewjqv cZvkv Kiv nq,
Ges wbgewYZ ewI Dnvi Afz nBeb, h_v:
(K) ewi Kvb AvZxq;
(L) Askx`vwi Kvievii Kvb Askx`vi;
(M) Kvvbxi Kvb kqvi nvvi;
(N) Kvb Uv Ges D Uvi myweavfvMx; ev
(O) Kvb mw Dbqb h_ D`vM Ges D D`vMi
Askx`vi f~wg gvwjK, wbgvZv ev Ab Kvb ew;
wK wbgewYZ mKhy eweM Dnvi Afz
nBeb bv, h_v:
(A) PvKzixi mKhy eweM; ev
(Av) cwZwbwa, g~mK GRU, cwiekK, jvBmx
ev Abyic mKhy eweM;
(98) mK-nv cY A_ Ggb Kvb cY hvnv c~e
eeZ nBqvQ, wK g~jevb avZz ev Dnvi viv Zwi
Kvb cY (hgb: ^Y, ic, cvwUbvg ev Abyic Kvb
avZz), Ges nxiv, civMgwY ev Pzwb, cvbv, bxjgwY ev
bxjKvgwY Dnvi Afy nBe bv;
(99) mev A_ hKvb mev Ze, cY, vei mcw Ges
A_ (money) Dnvi Afy nBe bv;
(100) mev mieivn A_ Ggb mieivn hvnv cY, A_ ev
vei mwi mieivn bn, Ze mvgwMKZvK yY bv
Kwiqv wbgewYZ welqmg~n Dnvi Afz nBe, h_v:
(K) AwaKvi c`vb (grant), nvi (assignment), mgvw
(termination), ev Kvb AwaKvi mgcY;
(L) Kvb myhvM, myweav ev DcKvi MnYi eev
KiY;
(M) Kvb Kvh Kiv, Kvb Aev ev Kvb Kvhg MnY
Kiv nBZ weiZ _vKv ev gvwbqv jIqvi Rb Pzw; Ges
(N) jvBm, cviwgU, mb`c, wekl myweav, AbygwZc
ev Abyic AwaKvi RvwiKiY, nvi ev mgcY;
(101) vei mw A_ vei mw mieivni welqe,
mieivnKZ ewU mw nDK ev mwi mswk
AwaKvii mgvnvi nDK bv Kb (chose in action) DnvZ fwg,
ev f~wgi Dci AewZ Kvb feb ev DnvZ vwcZ ev mshy
Kvb KvVvgv Afy nBe;
Confidential Page 10 24.12.2012
(102) vei mw mieivn A_ wbgewYZ
mieivnmg~n Afz nBe
(K) f~wgi Dci Kvb AwaKvi ev ^v_;
(L) f~wgi Dci Kvb AwaKvi ev ^v_ c`vbi Avnvb
m^wjZ ewMZ AwaKvi,
(M) Avevmb mieivnmn f~wgZ Awavbi (occupy) wbwg
jvBm c`vb ev f~wgZ cqvMhvM Kvb
PzwwfwK AwaKvi;
(N) `dv (K), (L) Ges (M)-Z ewYZ Kvb welq ARbi
AwaKvi ev fwelZ D AwaKvi cqvMi Awfcvq
(option);
(103) nvmKvix mg^q A_ wbewYZ Kvb
nvmKvix mg^q, h_v:
(K) AvMvg Ki wnmve cwikvwaZ A_i nvmKvix
mg^q;
(L) UwjhvMvhvM cY ev mev mieivnKvixK c`
nvmKvix mg^q;
(M) Drm KwZZ Kii nvmKvix mg^q;
(N) evrmwiK cybtwnmve cYqbi dj chvR nvmKvix
mg^q;
(O) wbewZ nIqvi ci nvmKvix mg^q;
(P) cybtweqi wbwg qKZ mK-nv cYi
nvmKvix mg^q;
(Q) exgvci Aaxb exgv Kvvbx KZK wZc~iY
c`vbi nvmKvix mg^q;
(R) jUvix, jvKx W, ivdj ev Abyic D`vMi wbwg c`
A_bwZK cyivii nvmKvix mg^q;
(S) g~mK nvi nvm cvIqvi nvmKvix mg^q;
(T) m~iK diZ c`vb msv nvmKvix mg^q;
(&U) c~eeZx Ki gqv` nBZ bwZevPK A_i cwigvY
Ri Uvbvi wbwg nvmKvix mg^q;
(V) c~eeZx Ki gqv` AwZwi cwikvwaZ g~mK
nvmKvix mg^q; ev
(W) wbavwiZ Ab Kvb nvmKvix mg^q|
3| AvBbi cvavb|AvcvZZ ejer Ab Kvb AvBb, wewa,
cweavb ev AvBbi gZvmb AbKvbv `wjj hvnv wKQyB
_vKzK bv Kb, GB AvBbi weavbvejx cvavb cvBe|
wZxq Aavq
g~mK wbeb Ges UvbIfvi Ki ZvwjKvfyw
4| g~mK wbebhvM ew|(1) K`xq ev kvLv BDwbU
wbwekl, wbgewYZ cZK ew Kvb gvmi c_g w`b nBZ
g~mK wbebhvM nBeb, h_v:
(K) h ewi UvbIfvi D gvmi c~eeZx gvmi kl
mgv 12 (evi) gvm mgq wbebmxgv AwZg Ki; ev
(L) h ewi cvwjZ UvbIfvi D gvmi c~eeZx
gvmi cvi nBZ cieZx 12 (evi) gvm mgq wbebmxgv AwZg
Ki|
(2) Dc-aviv (1) G hvnv wKQzB _vKzK bv Kb, wbgewYZ
A_bwZK Kvhg cwiPvjbvKvix cZK ewK g~mK wbewZ
nBZ nBe, whwb
(K) evsjv`k m~iK AvivchvM cY cZ Kib; ev
(L) evsjv`k m~iK AvivchvM mev mieivn Kib|

Confidential Page 11 24.12.2012


5| K`xq ev kvLv BDwbUi wbeb|(1) K`xq I mKj
kvLv BDwbUi Rb cZK wbebhvM ewi A_bwZK
Kvhgi aygv GKwU g~mK wbeb _vwKe|
(2) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, Kvb kvLv
BDwbUi wnmve-wbKvk I iKWc K`xq BDwbU nBZ c_K I
^Zfve kvLv BDwbU cwiPvjbv ev msiY Kiv nBj D kvLv
BDwbUi Rb c_K wbeb MnY KwiZ cvwie|
(3) c_Kfve wbewZ cZK kvLv BDwbU, GB AvBbi
Dk c~iYK, c_K Ki`vZv wnmve MY nBe|
(4) GKB A_bwZK Kvhgi GK kvLv BDwbU nBZ
c_Kfve wbewZ Aci kvLv BDwbU cY ev mevi Av`vb-c`vb ev
PjvPj mieivn ewjqv MY nBe bv Ges djkwZZ Drcv` Ki `vq ev
DcKiY Ki iqvZ D~Z nBe bv|
6| g~mK wbeb|(1) cZK wbebhvM ew wbavwiZ
mgqmxgv, kZ I cwZZ, g~mK wbebi Rb Kwgkbvii wbKU
Ave`b Kwieb|
(2) Kwgkbvi, wbavwiZ mgqmxgv, kZ I cwZZ, D
ewK wbewZ Kwiqv eemv mbvKiY msLv m^wjZ wbeb
mb`c c`vb Kwieb|
(3) Dc-aviv (1) Gi Aaxb Kvb Ave`b wewamZ bv nBj KviY
DjLc~eK Kwgkbvi Ave`bKvixK wjwLZfve RvbvBqv w`eb|
7| wbewZ eweMi ZvwjKv cKvk I msiY|(1)
evW, mgq mgq, wbavwiZ cwZZ wbewZ eweMi
ZvwjKv cYqb Kwiqv Dnv cKvk, cPvi I msiY Kwie|
(2) Kvb ewi bvg cKvwkZ ZvwjKvq bv _vwKj, D ew
wbewZ ewjqv MY nBe bv|
(3) Kvb ewi bvg D ZvwjKvq _vwKj, D ew GB AvBbi
Aaxb wbewZ ewjqv MY nBe|
8| ^Qv g~mK wbeb|(1) h ew Kvb A_bwZK
Kvhgi gvag KihvM mieivn c`vb Kib, Zvnvi wbebi
AvekKZv bv _vKv mI wZwb wbavwiZ kZ I cwZZ ^Qvq
g~mK wbebi Rb Kwgkbvii wbKU Ave`b KwiZ cvwieb|
(2) Kwgkbvi, wbavwiZ mgqmxgv, kZ I cwZZ, D ewK
wbewZ Kwiqv eemv mbvKiY msLv m^wjZ wbeb mb`c c`vb
Kwieb|
9| g~mK wbeb evwZj|(1) hw` Kvb wbewZ ew
A_bwZK Kvhg cwiPvjbv nBZ weiZ _vKb, Zvnv nBj wZwb,
wbavwiZ mgqmxgv, kZ I cwZZ, g~mK wbeb evwZji Rb
Kwgkbvii wbKU Ave`b KwiZ cvwieb|
(2) Kvb wbewZ ew hvnvi Avi wbewZ _vwKevi cqvRb
bvB, Zvnvi KihvM mieivn c`vb AevnZ _vwKj, wZwb wbavwiZ
kZ I cwZZ Kwgkbvii wbKU wbeb evwZji Rb Ave`b KwiZ
cvwieb:
Ze kZ _vK h, aviv 8 Gi Aaxb ^Qvq wbewZ Kvb
ewK Kgc GK ermi wbewZ _vwKZ nBe|
(3) Kwgkbvi, wbavwiZ mgqmxgv, kZ I cwZZ, g~mK
wbeb evwZj KwiZ cvwieb|
(4) hw` Kvb wbewZ ew g~mK wbeb evwZji Rb Dc-
aviv (1) Gi Aaxb Ave`b `vwLj bv Kib Ges h_vh_ Abymvbi ci hw`
Kwgkbvii wbKU cZxqgvb nq h, D ewi g~mK wbeb
evwZjhvM, Zvnv nBj wZwb D ewK g~mK wbeb evwZji
Ave`bc `vwLj Kwievi wb`k c`vb Kwieb Ges D wb`k

Confidential Page 12 24.12.2012


Abyhvqx Ave`b Kiv bv nBj Kwgkbvi ^-D`vM Zvnvi g~mK
wbeb evwZj KwiZ cvwieb|
(5) Kvb wbewZ ewi g~mK wbeb evwZji ci hw` `Lv
hvq h, wZwb ZvwjKvfzwhvM Zvnv nBj Kwgkbvi Ave`bi
wfwZ ev ^-D`vM ZvnvK UvbIfvi Ki`vZv wnmve ZvwjKvfy
KwiZ cvwieb|
(6)Kvb wbewZ ewi g~mK wbeb evwZj Kiv nBj, wZwb
(K) AbwZwej^ Ki Pvjvbc, mgw^Z Ki Pvjvbc Ges
Drm Ki KZb mb`c, iwk`, wWU bvU, WweU
bvU, BZvw` eenvi ev Bmy Kiv nBZ weiZ
_vwKeb; Ges
(L) wbavwiZ mgqi ga g~mK wbeb mb`c Ges Dnvi
mKj cZvwqZ Abywjwc Kwgkbvii wbKU diZ c`vb
Ges eKqv Ki cwikva I P~ov g~mK `vwLjc `vwLj
Kwieb|
10| ZvwjKvfywhvM ew I ZvwjKvfyw|(1) hw` Kvb
ew A_bwZK Kvhg cwiPvjbv Kwiqv 12 gvmi Kvb
gvwmK kl ZvwjKvfywmxgv AwZg Kib wK hw` wbebmxgv
AwZg bv Kib, Zvnv nBj D ew D gvwmK mgq mgv nBevi 30
(wk) w`bi ga, wbavwiZ kZ I cwZZ, UvbIfvi Ki`vZv
wnmve ZvwjKvfywi Rb Kwgkbvii wbKU Ave`b Kwieb|
(2) Kwgkbvi wbavwiZ mgqmxgv, kZ I cwZZ, D
ewK UvbIfvi Ki`vZv wnmve ZvwjKvfy Kwiqv eemv mbvKiY
msLv m^wjZ UvbIfvi Ki mb`c c`vb Kwieb|
11| ZvwjKvfyw evwZj|(1) cZK ZvwjKvfy ew
wbgewYZ KviY Zvnvi UvbIfvi Ki ZvwjKvfyw evwZji Rb
Kwgkbvii wbKU wbavwiZ mgqmxgv, kZ I cwZZ, Ave`b
KwiZ cvwieb, h_v:
(K) hw` wZwb A_bwZK Kvhg cwiPvjbv e Kib;
(L) hw` Zvnvi A_bwZK Kvhgi UvbIfvi ci ci
wZbwU Ki gqv` AvbycvwZK nvi ZvwjKvfyw mxgvi
wb _vK|
(2)Kwgkbvi wbavwiZ mgqmxgv, kZ I cwZZ, D ewi
ZvwjKvfzw evwZj KwiZ cvwieb|
(3)g~mK wbebi Rb `vwLjKZ Ave`b ZvwjKvfyw evwZji
Ave`b wnmve weewPZ nBe Ges Kwgkbvi h ZvwiL g~mK
wbeb mb`c Bmy Kwieb mB ZvwiLi AeewnZ c~eeZx
w`em UvbIfvi Ki ZvwjKvfyw evwZj nBqvQ ewjqv MY nBe|
(4)hw` Kvb ew ZvwjKvfyw evwZji Rb Dc-aviv (1) Gi
Aaxb Ave`b bv Kib, Zvnv nBj Kwgkbvi wbavwiZ mgqmxgv I
cwZZ, D ewi ZvwjKvfyw evwZj Kwiqv cqvRbxq Av`k c`vb
KwiZ cvwieb|
12| Kwgkbvi KZK ^-D`vM wbebhvM I
ZvwjKvfywhvM ewK wbeb ev ZvwjKvfzwKiY|
Kwgkbvi h_vh_ Abymvbi ci hw` m nb h, Kvb ew g~mK
wbebhvM ev UvbIfvi Ki ZvwjKvfywhvM wK wZwb wbeb
ev ZvwjKvfywi Rb Ave`b Kib bvB, Zvnv nBj Kwgkbvi ^-
D`vM D ewK g~mK wbewZ ev UvbIfvi Ki ZvwjKvfy
Kwieb Ges mb`c c`vb Kwieb|
13| mb`c c`kb wbewZ ev ZvwjKvfy ewi
`vwqZ|cZK wbewZ ev ZvwjKvfy ew A_bwZK
Kvhgi wbw` vb g~mK wbeb mb`c ev UvbIfvi Ki mb`c
ev Dnvi mZvwqZ Abywjwc Ggbfve c`kb Kwiqv ivwLeb
hvnvZ Dnv mnR `wMvPi nq|

Confidential Page 13 24.12.2012


14| cwiewZZ Z_ AewnZKiY wbewZ ev ZvwjKvfy
ewi `vwqZ|cZK wbewZ ev ZvwjKvfy ew A_bwZK
Kvhg mswk wbgewYZ Z_i cwieZbi , wbavwiZ
mgq I cwZZ, KwgkbviK AewnZ Kwieb, h_v:
(K) eemvqi bvg ev Ab Kvb evwYwRK bvgmn D
ewi bvg ev eemvi aib cwieZb;
(L) D ewi wVKvbv ev Ab Kvb hvMvhvMi Z_vw`
cwieZb;
(M) A_bwZK Kvhg cwiPvjbvi vb cwieZb;
(N) D ewi evsK wnmvei Kvb Z_i cwieZb;
(O) D ew KZK cwiPvwjZ GK ev GKvwaK A_
bwZK Kvhgi cKwZ cwieZb;
(P) wbavwiZ Ab Kvb cwieZb|
ZZxq Aavq
g~j mshvRb Ki Avivc
15| g~mK Avivc|(1) GB AvBbi Abvb weavbvejx
mvc, KihvM Avg`vwb Ges KihvM mieivni Dci g~mK
AvivwcZ I c`q nBe|
(2) KihvM Avg`vwb ev KihvM mieivn g~ji mwnZ Dc-aviv
(3) G DwjwLZ g~mK nvi Y Kwiqv c`q g~j mshvRb Kii cwigvY
wbicY I wbaviY KwiZ nBe|
(3) GB AvBb wfbZi wKQz bv _vwKj, KihvM mieivn ev
KihvM Avg`vwbi g~mK nvi nBe 15 (cbi) kZvsk|

16| g~j mshvRb Ki cwikva `vqx ew| wbgewYZ


ewK g~mK c`vb KwiZ nBe, h_v:
(K)g~j mshvRb Ki AvivchvM Avg`vwbi :
Avg`vbxKviK;
(L) evsjv`k KihvM mieivn c`vbi : mieivnKvix;
(M) Avg`vwbKZ mevi KihvM mieivni :
mieivn MnxZv;
(N) wbewZ ewi c wbavwiZ cwZZ wbjvgKvix
KZK cY weqi : wbjvgKvix|
17| evsjv`k c` mieivn| (1) aviv 15 Gi Dk c~iYK
wbgewYZ mieivnmg~n evsjv`k c` nBqvQ ewjqv MY
nBe:
(K) AvevwmK ew KZK mieivn;
(L) AbvevwmK ew KZK evsjv`ki Kvb wbw` vb
nBZ ev Dnvi gvag A_bwZK Kvhg
cwiPvjbvc~eK c` mieivn;
(M) Dc-aviv (L)-Z DwjwLZ mieivn eZxZ AbvevwmK
ew KZK c` mieivn, hw` mieivnwU
(A) vei mwi mieivn nq Ges D vei mw
msv f~wgi Aevb evsjv`k nq;
(Av) cYi mieivn nq Ges Dnv evsjv`k nvi, AcY,
vcb ev mshvRb Kiv nq;
(B) hw` mieivnwU wbgewYZ Kvb mieivn nq Ges
g~mK AwbewZ ewK c`vb Kiv nq:
(K) mev c`vbKvj evsjv`k Aevb Kwiqv mev
c`vbKvix KvwqKfve evsjv`k mev c`vb Kib;
(L) evsjv`k AewZ f~wgi mwnZ mivmwi mswk
mevi mieivn nq;

Confidential Page 14 24.12.2012


(M) evsjv`ki Kvb wVKvbvq eZvi I Uwjwfkb nBZ
MnxZ mPvi mev nq;
(N) mieivnKvj evsjv`k AewZ Kvb ewi wbKU
BjwbK mev mieivn;
(O) UwjhvMvhvM mev hvnv Kvb
UwjhvMvhvM mieivnKvix ev evsjv`k Avqxfve
AevbKvix Kvb ewkK gYKvix (global roaming)
eZxZ evsjv`k AevbiZ Kvb ew KZK m~cvZ
NUvbv nq|
(2) Dc-aviv (1) Gi `dv (M) Gi Dc-`dv (Av) Gi Dkc~iYK Kvb
AbvevwmK ew KZK Avg`vwbKZ cY AfixY fvMi wbwg
Lvjvmi c~e mieivn c`vb Kiv nBj D mieivn evsjv`ki evwni
c`vb Kiv nBqvQ ewjqv MY nBe|
(3) Dc-aviv (1) Gi `dv (M) Gi Dc-`dv (B) Gi Dc-Dc`dv (O) Gi
Dk c~iYK h ew UwjhvMvhvM mev c`vb Kib wZwb mB
ew
(K) whwb mev mieivnKvix KZK wbgic mbvhvM
nb
(A) mieivni m~Pbv wbqYKvixic;
(Av) mevi g~j c`vbKvixic;
(B) mieivni Rb PzwKvixic;
(L) hw` GKvwaK ew `dv (K) Gi kZvejx c~iY Kib, Zvnv
nBj whwb D `dvi ZvwjKvq AwaKevi `kgvb nb; Ges
(M) mevi aib ev cKvi ev ZvwjKvfz ewMYi eve Aevb
Kvb KviY mieivnKvix KZK mbv Kiv me bv nBj,
mB Dic mev ev Dic kYxi MvnKi wbKU
c` UwjhvMvhvM mevi mKj cKvi mieivn,
mieivnKvixi wbKU nBZ Pvjvbc MnYKvix MvnKi h
cKZ ev eve AvevwmK ev evwYwRK wVKvbv
iwnqvQ mB vb mieivnwU c`vb Kiv nBqvQ ewjqv
MY nBe|
18| wbewZ mieivnKvix Ges mieivnMnxZv| aviv 17 G
hvnv wKQzB _vKzK bv Kb, Kvb wbewZ AbvevwmK ew KZK
Aci Kvb wbewZ MnxZvi wbKU mieivnKZ mev evsjv`k c`
nBe, hw`
(K) mieivnMnxZv evsjv`k Kvb wbw` vb nBZ ev
Dnvi gvag A_bwZK Kvhg cwiPvjbv Kib; Ges
(L) mieivnwU D A_bwZK Kvhgi Dk ev D
wbw` vb c`vb Kiv nq|
19| AbvevwmK ewi g~mK GRU|(1) Kvb AbvevwmK
ew evsjv`ki Kvb wbw` vb nBZ A_bwZK Kvhg
cwiPvjbv bv Kwij, ZvnvK GKRb g~mK GRU wbqvM KwiZ nBe|
(2) AbvevwmK ewi mKj `vq`vwqZ I Kvhvejx D g~mK
GRU cvjb I mv`b Kwieb, Ges AvivwcZ Ki, Rwigvbv, ` Ges
my`mn hveZxq A_ cwikvai Rb wZwb AbvevwmK ewi mwnZ
h_fve I c_Kfve `vqe _vwKeb|
(3) g~mK GRU KZK mvw`Z A_bwZK Kvhgi
wbeb Zvnvi cavbi (principal) bvg nBZ nBe|
(4) evW, g~mK GRU wbqvMi kZ, cwZ I Zvnvi `vq-
`vwqZ wbaviY KwiZ cvwie|
20| Avg`vwbKZ mevi MnxZvi wbKU nBZ
(reverse charged) Ki Av`vq|(1) GB AvBb hvnv wKQzB _vKzK bv
Kb, Avg`vwbKZ Kvb mev mieivn KihvM mieivn nBe, hw`
Confidential Page 15 24.12.2012
(K) mieivn MnxZv GKRb wbewZ ev wbebhvM ew
nb Ges A_bwZK Kvhg cwqvq D mev ARb
(acquire) Kib; Ges
(L) mieivnwU wbewZ ev wbebhvM ew KZK A_
bwZK Kvhg cwqvq evsjv`k c` nBj
(A) D mev k~bnvi wewk bv nBqv Ab Kvb nvi
KihvM nq; Ges
(Av) mieivnMnxZv D mevi Dci AvivwcZ mgy`q
g~mK iqvZcv bv nb|
(2) Avg`vwbKZ mevi KihvM mieivni MnxZv KZK
c`q g~j mshvRb Ki D ewi Drcv` Ges DcKiY Dfqwea Ki nBe|
(3) Avg`vwbKZ mev mieivni KviY hw` Kvb mg^q NUbv
msNwUZ nBqv _vK ev nq, Zvnv nBj Dic mg^q msNUbi KviY
D mev GKwU KihvM mieivn nBe Ges D mevi mieivn MnxZv
mev mieivnKvix wnmve MY nBeb|
(4) Avg`vwbKZ mevi msv Ges D mevi GB AvBb
cqvMi Dkc~iYK, hw` Kvb wbewZ ev wbebhvM ew
evsjv`ki Afi wbw` Kvb vb nBZ Ges evsjv`ki evwni GK
ev GKvwaK wbw` vb nBZ A_bwZK Kvhg cwiPvjbv Kib,
Ze
(K) D ewK evsjv`ki Afi Ges evwni cwiPvwjZ
KihvM Kvhgi `yBRb c_K ew wnmve MY
Kiv nBe;
(L) evsjv`ki evwni AewZ ew evsjv`ki Afi
AewZ ewi wbKU (GB AvBbi Dk c~iYK
msvwqZ) mevi cKwZ wewk myweav m^wjZ
mev c`vb KwiqvQ ewjqv MY Kiv nBe, hvnv
evsjv`ki evwni AewZ ew KZK cwiPvwjZ
Kvhgi gvag ev djkwZZ evsjv`ki Afi
AewZ ew KZK cv nBqvQ;
(M) mev mieivn Kiv nBqvQ Dnv Abygvb Kwiqv mieivni
mgq wbaviY Kiv nBe; Ges
(N) mev mieivn evsjv`ki evwni AewZ Kvb
AbvevwmK ew KZK evsjv`k AewZ Kvb
mnhvMxi wbKU c`vb Kiv nBqvQ Abygvb Kwiqv Dnvi
g~j wbaviY Kiv nBe|
21| k~bnvi wewk mieivn|(1) GB AvBb hvnv wKQyB
_vKzK bv Kb, wbewYZ mieivni g~mK nvi nBe k~b,
h_v:
(K) aviv 22, 23 Ges 24 G DwjwLZ Kvb mieivn; ev
(L) k~bnvi wewk mieivn MnYi AwaKvi (right) ev
fwel q ev weqi AwaKvi (option) msv mieivn|
(2) hw` Kvb mieivn AevnwZcv Ges k~bnvi wewk DfqB
nq, Zvnv nBj GB Dc-avivi AvIZvq mieivnwU AevnwZcv bv nBqv
k~bnvi wewk nBe|
22| evsjv`ki evwni AewZ f~wg|vei mwi mieivn
k~bnvi wewk nBe, hw` vei mw mwKZ f~wg evsjv`ki
evwni AewZ nq|
23| ivwbi wbwg cY mieivn| (1) ivwbi Dk Kvb
cYi mieivn k~bnvi wewk nBe:
Ze kZ _vK h, cybtAvg`vwbKZ ev cybtAvg`vwbi
Rb AwfcZ Kvb cYi ivwbi GB Dc-avivi weavb chvR
nBe bv|
Confidential Page 16 24.12.2012
(2) wbgewYZ mieivn k~bnvi wewk nBe, h_v:
(K) hw` cYwU mieivni mgq evsjv`ki evwni AewZ
nq Ges D cY mieivnKvix KZK evsjv`k mshvRb,
msvcb ev Avg`vwb Kiv bv nq;
(L) hw` cYwU Avg`vwbi ci evsjv`ki Afi fvMi
wbwg ceki c~e evsjv`ki evwni Kvb vb
mieivn Kiv nq, Zvnv nBj D cY mieivnKvj evsjv`ki
evwni AewZ wQj ewjqv MY nBe;
(M) jvBmavix gy cY weZv KZK chUK ev
we`k nBZ AvMZ Kvb `kbv_xi wbKU evsjv`ki
evwni fvMi wbwg Kvb cYi mieivn; ev
(N) hw` cYwU GKwU wbw` gqv`i mgM mgqKvj
evsjv`ki evwni Aevb Ki, Zvnv nBj D cYi wjR,
nvqvi, jvBm ev Dnvi eenvi mwKZ Abvb
mieivn c_K mieivn wnmve MY nBe Ges Dic
cwZwU mieivn k~bnvi wewk nBe|
Ze, kZ _vK h, hw` cYwU AvRvwZK f~L Aevbi
AeewnZ c~e Ges ci evsjv`k Aevb Ki, Zvnv nBj wjRKZ
cYwU evsjv`ki Afi AvQ ewjqv MY nBe|
(3) wbewYZ kZ mvc, Kvb cYi givgZ, iYveY,
cwiviKiY, msvi mvab, cwieZb mvab ev Abyic KvR eenvh
Kvb cYi mieivn k~bnvi wewk nBe, h_v:
(K) hw` mieivnKZ cY D cYi mwnZ mshvRb Kiv nq
ev Dnvi Ask cwiYZ nq ev mshvwRZ nBevi dj Dnv
AeenvihvM ev b nBqv hvq;
(L) hw` D cY AvBbi Aaxb evsjv`k Avqxfve
Avg`vwb Kiv nq; ev
(M) hw` D cY evsjv`k mev MnYi wbwg Avqxfve
Avbqb Kiv nq I mev MnYi ci D cY mev MnY
eZxZ evsjv`k Ab Kvb Dk eenvi bv Kwiqv
Dnv evsjv`k nBZ ivwb Kiv nq|
(4) wbewYZ kZ mvc, givgZ ev cwZvcbi
IqviwUhy cYi mieivn k~bnvi wewk nBe, h_v:
(K)AbvevwmK I AwbewZ IqviwU c`vbKvix KZK cY
c`vb Kiv nBe gg IqviwU c`vbKvixi mwnZ
mvw`Z Pzwi Aaxb hw` D cY mieivn Kiv nq; Ges
(L) gvwjKi Dci Kvbic gvj (charge) Avivc ewZiK
hw` D cY givgZ ev cwZvcb Kiv nq|
(5)AvRvwZK cwienb wbqvwRZ mgy`Mvgx RvnvR ev
DovRvnvR ev Abyic Kvb hvbevnbi givgZ, iYveY, cwiviKiY,
msvi mvab, cwieZb mvab ev Abweafve Dnvi KvwqK Aevi Dci
Ab Kvb cfve weviKiYi cwqvq mieivnKZ cY k~bnvi
wewk nBe|
(6) AvRvwZK cwienb wbqvwRZ mgy`Mvgx RvnvR ev
DovRvnvR mwKZ cYmvi ev hvsk dvBUi mgq ev
mvgyw`K hvvc_ D hvbevnb eenvi, fvM ev weqi KvR eeZ
nBj D cY-mvi ev hvsk k~bnvi wewk nBe|
evLv: GB avivq, cYmvi A_ Kvb mgy`Mvgx
RvnvR ev DovRvnvRi z ev hvxMYi eenvh ev Dnvi iYveY I
givgZi KvR eenvh cY-mvi, Ges eenvh cY, Rvjvbx,
LyPiv hvsk, hcvwZ, Abyic cY, ZvrwYK eeZ nDK ev bv nDK,
Dnvi Afy nBe|

Confidential Page 17 24.12.2012


24| k~bnvi wewk mev mieivn| (1) evsjv`ki evwni
AewZ Kvb f~wgi mwnZ cZfve mswk mevi mieivn
k~bnvi wewk nBe|
(2) mieivn c`vbKvj evsjv`ki evwni AewZ Kvb cYi
Dci KvwqKfve c` mev k~bnvi wewk nBe|
(3) wbewYZ kZ mvc, Kvb cYi givgZ, iYveY,
cwiviKiY, msvi mvab, cwieZb mvab, BZvw` KvR eenvh
Kvb mev mieivn k~bnvi wewk nBe, h_v:
(K) hw` D cY AvBbi Aaxb Avqxfve Avg`vwb Kiv
nq; ev
(L) hw` mev MnYi Dk Avqxfve D cY evsjv`k
Avbqb Kwievi ci mev MnY kl evsjv`k Ab Kvb
Dk eeZ bv nBqv Dnv evsjv`k nBZ ivwb Kiv nq|
(4) Avg`vwbKZ cYi g~ji ga Afz mevi mieivn
k~bnvi wewk nBe|
(5) hw` Kvb mev evsjv`ki evwni mieivn Kiv nq Ges D
mev Ggb aibi nq hvnv hLb Ges h vb c`vb Kiv nq Zrmgq Ges
Z`vb Kvb ew KZK MnY Kiv nq, Zvnv nBj D mev mieivn
k~bnvi wewk nBe|
(6) Dc-aviv (5) Gi weavb mvc, Kvb mev mieivn k~bnvi
wewk nBe, hw`
(K) mieivn MnxZv
(A) Kvb AbvevwmK ew nb Ges mev mieivni mgq
evsjv`ki evwni Aevb Kib; ev
(Av) Kvb AvevwmK ew nb Ges mev mieivni mgq
evsjv`ki evwni Aevb Kwiqv KvhZ D mev
MnY Kib; Ges
(L) D mev
(A) evsjv`k AewZ f~wgi mwnZ cZfve
mKhy bv nq;
(Av) mieivnKvj evsjv`k AewZ cYi Dci Dnv
KvwqKfve c`vb Kiv bv nq; ev
(B) evsjv`ki evwni mvgwqKfve AevbiZ Kvb
ewK ewkK c`PviYvi (global roaming) c`vb
Kiv bv nq|
(7) Dc-aviv (4) Gi Aaxb Kvb mev mieivn k~bnvi wewk
nBe bv, hw`
(K)D mev mieivn evsjv`k Ab Kvb welq GKwU
cieZx mieivn cvwi (hvnv AevnwZcv ev
k~bnvi wewk bq) AwaKvi (right) ev fwelZ qi
AwaKvi ARb (option) Kiv msv nq; ev
(L) D mev evsjv`k AwbewZ Kvb ewi wbKU mieivn
Kwievi Dk Kvb AbvevwmK ewi mwnZ mvw`Z
Pzwi Aaxb mieivn Kiv nq|
(8) evsjv`ki evwni Kvb eywewK mw mwKZ
AwaKvi msiYi j gvgjv bw_fyKiY, gvgjv cwiPvjbv,
AwaKvi AcY, Dnvi msiY, nvi, ^Z nvi,
jvBmKiY ev AwaKvi ejerKiY msv mev mieivn k~bnvi
wewk nBe|
(9) Kvb UwjhvMvhvM mieivnKvix KZK Ab Kvb
AbvevwmK UwjhvMvhvM mieivnKvixi wbKU c`
UwjhvMvhvM mevi mieivn k~bnvi wewk nBe|

Confidential Page 18 24.12.2012


(10) givgZ ev cwZvcbi IqviwUhy cYi AbyKj c`
mev mieivn wbgewYZ kZ mvc, k~bnvi wewk
nBe, h_v:
(K) AbvevwmK I AwbewZ IqviwU c`vbKvix KZK
cY c` nBe gg IqviwU c`vbKvixi mwnZ
mvw`Z Pzwi Aaxb hw` D mev mieivn Kiv nq; ev
(L) gvwjKi Dci Kvbic gvj Avivc ewZiK mev c`vb
Kiv nq|
(11) wbgewYZ mev mieivn k~bnvi wewk nBe, h_v:
(K) AvRvwZK cwienb mev mieivn;
(L) cYi AvRvwZK cwienb exgv mev mieivn;
(M) AvRvwZK cwienb wbqvwRZ mgy`Mvgx
RvnvR ev DovRvnvRi givgZ, msiY, cwiviKiY,
msvi mvab, cwieZb mvab ev Ab Kvbfve
KvwqK Aevi Dci cfve weviKiYi mev mieivn;
(N) AvRvwZK cwienb wbqvwRZ Kvb
mgy`Mvgx RvnvR ev DovRvnvRi Pvjbv, cwiPvjbv
ev eevcbv, Abyic welqi mwnZ cZfve RwoZ
mev AwbewZ I AbvevwmK ewi wbKU mieivn; ev
(O) RvnvR gvjvgvj evSvB I LvjvmKiY msv mieivn|
25| Uvfj GRU Ges Uzi AcviUi|GB AvBb hvnv
wKQzB _vKzK bv Kb, chUb mev evsjv`k c` nDK ev bv nDK
Zvnv wbwekl Ges Dnv evsjv`k c` nBj k~bnvi wewk
nBe wK-bv Zvnv evW wbaviY KwiZ cvwie Ges cwZ
Kigqv` mvgwMK wfwZ k~bnvi wewk bq Ggb chUb mevi
g~j wbaviY Kwiqv evW wewa cYqb KwiZ cvwie|
evLv: GB avivi Dk c~iYK chUb mev A_
Avevmb, Lv`, gY, webv`b Ges mgRvZxq Kvb welq
hv mPivPi chUK Ges AvRvwZK `kYv_x`iK
c`vb Kiv nq|
26| AevnwZcv mieivn ev AevnwZcv Avg`vwb|
GB AvBb hvnv wKQyB _vKzK bv Kb, wbewYZ mieivnmg~n
g~mK AevnwZcv nBe, h_v:
(K) c_g Zdwmj DwjwLZ Kvb mieivn ev Avg`vwb;
ev
(L) AevnwZcv mieivn MnYi AwaKvi (right) ev fwel
q ev weqi AwaKvi (option) msv mieivn|
PZz_ Aavq
g~mK Av`vq cwZ
L K- Avg`vwbi
27| KihvM Avg`vwbi Dci g~mK Av`vq cwZ|
Kwgkbvi ev KgKZv h cwZ I mgq AvBbi Aaxb Avg`vwb
Av`vq Kib mB GKB cwZ I mgq, Avg`vwbi Dci Avg`vwb
chvR bv nBjI KihvM Avg`vwbi Dci g~mK Av`vq Kwieb|
28| KihvM Avg`vwbi g~j wbaviY|Kvb
KihvM Avg`vwbi g~j nBe wbgewYZ cwigvYi mgw, h_v:
(K) AvBbi Aaxb Avg`vwb Avivci Dk
avhKZ cY g~ji cwigvY; Ges
(L) cY Avg`vwbi Dci c`q, hw` _vK, Avg`vwb ,
m~iK Ges Abvb Ki (g~mK Ges AvMvg AvqKi
eZxZ)|
29| cybtAvg`vwbKZ cYi g~j wbaviY|cY ivwbi
ci Dnv cybtAvg`vwb Kwievi hw` cYwUi AvKwZ, cKwZ,
ewk I YMZgvb AcwiewZZ _vK, Zvnv nBj D cYi givgZi ci
Confidential Page 19 24.12.2012
h cwigvY g~j ewaZ nq Dnvi mwnZ exgv, fvov Ges jvws PvR
hvM Kwiqv g~mKhvM g~j wbaviY KwiZ nBe|
30| ivwbi wbwg Avg`vwb|Kvb cY evsjv`ki Afi
fvMi Dk Lvjvm ev Qvo bv Kwiqv ivwbi Dk Avbqb Kiv nBj,
D cY KihvM nBe bv|
31| Avg`vwbKvj AvMvg Ki cwikva I mg^q|(1)
cZK wbewZ ev wbebhvM ev ZvwjKvfy Kvb ew Zvnvi
A_bwZK Kvhgi Dk Avg`vwbKZ cYi mieivni Dci
c`q g~mK ev UvbIfvi Ki Dc-aviv (2) G DwjwLZ nvi AvMvg
cwikva Kwieb|
(2)KihvM Avg`vwbi Dci g~mK h mgq I cwZZ Av`vq Kiv
nq mB GKB mgq I cwZZ KihvM Avg`vwb g~ji 3 (wZb) kZvsk
nvi AvMvg Ki c`q nBe|
(3)cZK wbewZ ev ZvwjKvfz Avg`vwbKviK whwb AvMvg
Ki cwikva KwiqvQb wZwb wbavwiZ cwZZ mswk Ki gqv`i
g~mK `vwLjc cwikvwaZ AvMvg Kii mgcwigvY A_ nvmKvix
mg^q MnY KwiZ cvwieb|
(4) h ew AvMvg Ki cwikva KwiqvQb wK wbewZ ev
ZvwjKvfy bnb wZwb wbavwiZ cwZZ AvMvg Ki diZ c`vbi
wbwg Kwgkbvii wbKU Ave`b KwiZ cvwieb|
(5) Kwgkbvi Ave`b cvwi ci wbavwiZ cwZZ Dnv
wbw Kwieb|
L L- mvaviY mieivni
32| KihvM mieivni g~j wbaviY|(1) GB avivi weavb
mvc, KihvM mieivni cY nBZ D cYi Ki-fMvski mgcwigvY
A_ weqvM Kwiqv hvnv cvIqv hvBe ZvnvB nBe mieivn g~j|
(2) Avg`vwbKZ mevi KihvM mieivni cY nBe mieivni
g~j ev mieivnKvix Ges mieivnMnxZv cii mKhy nBj Dnvi
bvh evRvi g~j|
(3) Dc-aviv (7) Gi Aaxb wbavwiZ welq ewZiK Kvb
wbewZ ew KZK Zvnvi mnhvMxi wbKU mieivnKZ KihvM
mieivni g~j nBe D mieivni bvh evRvi g~j nBZ Dnvi Ki-
fMvsk weqvwRZ g~j, hw`
(K) D mieivn cYwenxb nq ev Dnvi cY bvh evRvi g~j
Acv Kg nq; Ges
(L) D mnhvMx GBic mieivni wbwg D~Z mgy`q
DcKiY Ki iqvZ MnYi AwaKvix bv nb|
(4)Abweafve wbavwiZ bv _vwKj cYwenxb KihvM
mieivni g~j k~b nBe|
(5) KihvM mieivn eZxZ Ab Kvb mieivni g~j nBe
mieivni cY|
(6) AvevwmK feb weq msv KihvM mieivni g~j
wbavwiZ cwZZ avh Kiv nBe|
(7)mw Dbqb h_ D`vM wbwgZ AvevwmK febi
Askx`vi GKRb f~wg gvwjKK vei mwi KihvM mieivn c`vb
Kwij D mieivni g~j wbavwiZ cwZZ avh Kiv nBe|
evLv: GB avivq
(K) AvevwmK feb A_ emevm AwfcZ ev DchvMx
Kvb feb, Ges MviR ev Abyic vbI Dnvi Afy
nBe; wK evwYwRK Avevmb wnmve eeZ feb
ev febi Ask Dnvi Afy nBe bv;
(L) evwYwRK Avevmb A_

Confidential Page 20 24.12.2012


(A) Ggb Kvb nvUj, gvUj, mivBLvbv, evwWs
nvDm, M nvDm, nvj ev Abyic cwZvb
hLvb A_i wewbgq Pvi ev ZZvwaK ewi
Aevb ev ivxhvcbi eev Kiv nq; ev
(Av) Ggb Kvb Avevmb hvnv Kvb ewi cavb ev
vqx evmvb bn Ges hvnv Kvb ewi
emevmi wbwg mieivn Kiv nq;
wK ^xKZ wkv cwZvbi Ask wnmve eeZ Qv
ev Qvx nvj Dnvi Afy nBe bv|
33| KihvM mieivni Dci g~mK c`vbKvj|(1) Kvb
KihvM mieivni Dci AvivwcZ g~mK wbgewYZ Kvhvejxi
ga hvnv mevM NU, Dnv msNwUZ nIqvi mgq c`q nBe,
h_v:
(K) hLb mieivn c`vb Kiv nq;
(L) hLb mieivn msv Pvjvbc Bmy Kiv nq; ev
(M) hLb cYi AvswkK ev mgy`q MnY Kiv nq|
(2) c_K mieivni Abyg wnmve weewPZ AvbywgK ev
chve mieivni Dci AvivwcZ g~mK wbgewYZ Kvhvejxi
ga hvnv mevM NU, Dnv msNwUZ nIqvi mgq c`q nBe,
h_v:
(K) hLb D mieivni cZKwUi wecixZ c_K Pvjvbc
Bmy Kiv nq;
(L) hLb D mieivni cZKwUi wecixZ cvc cYi
AvswkK ev mgy`q MnY Kiv nq;
(M) hLb Abyg mieivni wecixZ g~j c`q nq; ev
(N) h Ki gqv`i mwnZ c`q cY mswk mB Ki gqv`i
c_g w`b, hw` D mgq c`q cwigvY wbwZ nIqv
hvq|
(3)Dc-aviv (2) Gi weavb mI weZiY bUIqvKi gvag
Kvb cY (hgbt cvwb, Mvm, Zj ev we`yr) ev mevi AvbywgK
ev chvewK mieivn Kiv nBj, h ZvwiL D mieivni cZKwUi
wecixZ Pvjvbc Bmy Kiv nq, D ZvwiL nBZ 90 (beB) w`bi ga
AvivwcZ g~mK cwikva KwiZ nBe|
34| AvbywgK ev chve mieivn|(1) AvbywgK ev
chve mieivni cwZwU mieivn c_K mieivn wnmve MY nBe|
(2)hw` AvbywgK ev chve mieivni cwZwU mieivn
ZvrwYKfve c_K Kiv bv hvq, Zvnv nBj D mieivnK c_K mieivni
chvqg wnmve MY Kiv nBe, hvnvi cZKwU D mieivni
AbycvZi mwnZ msMwZc~Y Ges hvnvi mwnZ chvqwgK cYi
cZK c_K Ask AvbycvwZK nvi mswk|
(3) wjR ev mw eenvii AwaKvi msv mieivni
cwZwU Aski , wjR ev mwi Dic eenvii AevnZ mgqKvj
mieivni mgq wnmve MY nBe|
35| GKK I ewea mieivn|Kvb mieivn GKvwaK Dcv`vb
m^wjZ nBj wbgic Kivivc KwiZ nBe, h_v:
(K) cwZwU mieivn mvaviYfve ^Z Ges ^vaxb
MY nBe;
(L) A_bwZK `wKvY nBZ GKK mieivni
ewkc~Y mieivnK Kwgfve wefvRb Kiv
hvBe bv;
(M) mieivnwU GKK mieivn bvwK GKvwaK
^Z mieivn Zvnv wbaviYi Dk jb`bwUi
cqvRbxq ewk wbwZ KwiZ nBe;

Confidential Page 21 24.12.2012


(N) hw` mieivnwU GK ev GKvwaK Dcv`vb mg^q
MwVZ nq, Zvnv nBj Dnv GKK mieivn nBe, Ges
Abvb Dcv`vb D GKK mieivni Ask wnmve MY
nBe;
(O) Kvb mieivnK g~j mieivni mnvqK wnmve MY
KwiZ nBe, hw` Dnv MnxZvi wbKU ^qs g~j welq
bv nBqv eis mieivnKZ g~j welqwU Dgic fvMi
gvag wnmve weewPZ nq|
L M- wekl mieivni
36| Pjgvb eemv wnmve cwZvb weq|(1) Kvb
ew Zvnvi Pjgvb eemv wnmve Kvb cwZvb A_bwZK
Kvhg cwqvq evsjv`k nvi Kwij D nvi GKK mieivn
wnmve MY nBe Ges D GKK mieivn evsjv`k Kvb mieivn
wnmve weewPZ nBe bv|
(2) Dc-aviv (1) Gi weavb chvRZvi , A_bwZK
KvhgwU weqi ci Pjgvb _vwKe GBic Dk Pjgvb eemvq
cwZvbwU ARb KwiZ nBe Ges Dic nvwiZ A_bwZK
Kvhgi AevnZ cwiPvjbvi wbwg hvnv wKQz cqvRb Zvnv
Zv KZK m~Yic ARb KwiZ nBe|
(3) Kvb Pjgvb eemvq cwZvbi GKwU Ask c_Kfve
cwiPvjbvhvM nBj, D Ask GKwU c_K A_bwZK Kvhg
wnmve MY nBe|
(4) Dc-aviv (1) Gi weavb chvRZvi , mieivnKvixi DcKiY
Ki iqvZ cvcZv wbaviYi j,
(K) nvii Rb MnxZ mevi Dci c` DcKiY Ki
mieivnKvixi Abvb Kvhgi Abyewg wbavwiZ nBe; Ges
(L) aviv 47 Gi Aaxb wbYxZ iqvZhvM AbycvZi ga
nvii g~j Afy nBe bv|
(5) Kvb ew c`q mgy`q Ki I eKqv cwikva bv Kwiqv
Kvb Pjgvb eemvq cwZvb nvi KwiZ cvwieb bv|
(6) Dc-aviv (5) Gi weavb mI, wbavwiZ kZ I mxgv
mvc, Kwgkbvi ZrKZK nvi gyi KwiZ cvwieb, hw` c`q
mgy`q Ki I eKqv cwikvai wbwg Zv Kvb Zdwmwj evsK nBZ
wbtkZ evsK MvivwU `vwLj Kib|
(7) Dc-aviv (1) Gi weavbgZ, nvii ZvwiL nBZ Zv
mieivnKvixi DivwaKvi (successor) wnmve weewPZ nBeb Ges
Zv KZK GB AvBb h_vh_fve cwicvjbi j mieivnKvix ZvK
cqvRbxq Z_ c`vb Kwieb Ges Dic Z_ c`vb wbwZKiYv_
evW cqvRbxq wewa cYqb KwiZ cvwie|
37| AwaKvi (rights), fwel q ev weqi AwaKvi (option)
Ges fvDPvi|(1) hw` Kvb AwaKvi ev fwel q ev weqi AwaKvi
cqvM Kiv nq, Ze D AwaKvi ev fwel q ev weqi AwaKvi
cqvMi gvag h mieivn c`vb Kiv nq, Dnvi cY nBe AwaKvi
cqvMi ci AwZwi cY _vwKj Dnvi mgcwigvY|
(2) Kvb mieivni mgy`q ev AvswkK g~j cwikvai wbwg
fvDPvi MnY Kiv nBj, D mieivni cY nBe D fvDPvi g~j weqvM
Kwievi ci h g~j Aewk _vK mB g~j|
(3) Kvb fvDPvi mieivn KihvM mieivn bv nBj Dc-aviv (2)
chvR nBe bv|
evLv: GB avivq, fvDPvi A_ c` Kvb iwk`, wUKU,
^xKvic ev BjwbK cwZZ BmyKZ Abyic `wjj hvnvi evnK
cY, mev, ev vei mw mieivn cvIqvi AwaKvi ARb Kib, Ze
Dnvi ga WvK wUKU ev ivR^ v Afy nBe bv|
Confidential Page 22 24.12.2012
38| AvMvg g~j cwikvwaZ UwjhvMvhvM `e ev
mev mieivn|(1) Kvb UwjhvMvhvM `e ev mev mieivnKvix
KZK Kvb AvMvg g~j cwikvwaZ UwjhvMvhvM `e
g~jQvomn UwjhvMvhvM ga^ZfvMxi wbKU mieivn Kiv nBj,
D g~jQvomn, D mieivni cY wbicY KwiZ nBe:
Ze kZ _vK h, GB aviv GKRb UwjhvMvhvM mieivnKvix
KZK Ab Kvb UwjhvMvhvM mieivnKvixi wbKU
UwjhvMvhvM `e ev mev mieivni chvR nBe bv|
(2) Kvb UwjhvMvhvM ga^ZfvMx KZK AvMvg
g~j cwikvwaZ UwjhvMvhvM `e q Kwiqv cieZxZ weq Kiv
nBj, weqwU Kvb KihvM mieivn ewjqv MY nBe bv|
(3) h Kvb UwjhvMvhvM mieivnKvix Zvnvi
cwZwbwai gvag AvMvg g~j cwikvwaZ UwjhvMvhvM `e
ev mev mieivn Ki, mB D cwZwbwaK c` Kwgkbmn
mieivni cY wbicY KwiZ nBe|
(4) UwjhvMvhvM mieivnKvix ev Ab Kvb UwjhvMvhvM
ga^ZfvMxi cwZwbwa wnmve Kvh mv`bKvix Kvb
UwjhvMvhvM ga^ZfvMx KZK AvMvg g~j cwikvwaZ
UwjhvMvhvM `ei weZiY GB AvBbi Aaxb Kvb KihvM mieivn
wnmve MY nBe bv|
(5) Kvb UwjhvMvhvM mieivnKvix whwb AvMvg g~j
cwikvwaZ UwjhvMvhvM `e mieivn Kib Ges GB avivi kZvejx
gvZveK g~mK cwikva Kib, wZwb nvmKvix mg^q MnY
KwiZ cvwieb, hw`
(K) D `ei AwfwnZ g~ji AvswkK ev mgy`q D
UwjhvMvhvM mieivnKvix eZxZ Ab Kvb ewi
wbKU nBZ Kvb wKQz q eeZ nq;
(L) Ab Kvb ew
(A) evsjv`k cwiPvwjZ Kvb A_bwZK Kvhgi
gvag mieivn c`vb Kib; ev
(Av) wbewZ nb; Ges
(M) UwjhvMvhvM mieivnKvix mieivni welq Ab
Kvb ewK A_ c`vb Kib|
(6) nvmKvix mg^qi cwigvY nBe D Ab Kvb ewK
c` A_i Ki-fMvski mgvb Ges h Ki gqv` D A_ c`vb Kiv
nq mB Ki gqv` mg^q mvab KwiZ nBe|
(7) AvMvg g~j cwikvwaZ UwjhvMvhvM mev MnY ev
`e eenviKvix ewi DcKiY Ki iqvZ cvIqvi AwaKvi cgvY Ges
iqvZ MnYi cwZ wbaviY Kwiqv evW wewa cYqb KwiZ
cvwie|
evLv: GB avivq,
(K) AvMvg g~j cwikvwaZ UwjhvMvhvM `e A_ dvb
KvW, AvMvg g~j cwikvai KvW, wiPvR KvW, ev
Ab Kvb Dcvq hKvb UwjhvMvhvM cY ARbi
wbwg AvMvg cwikva, ev Dnv h bvgB AwfwnZ ev
AvKviB _vKzK bv Kb, UwjhvMvhvM mevi Rb cebKvj
(airtime), BUvibU myweav MnYi mgq ev WvDbjvW
gZv Dnvi Afy nBe;
(L) UwjhvMvhvM ga^ZfvMx A_ Ggb Kvb ew
whwb cwiekK, cwZwbwa, g~mK GRU ev AvMvg
cwikvwaZ UwjhvMvhvM `evw`i Kvb ga^ZfvMx;

Confidential Page 23 24.12.2012


(M) UwjhvMvhvM mieivnKvix A_ UwjhvMvhvM
mevi mieivnKvix, Ze UwjhvMvhvM ga^ZfvMx
Dnvi Afy nBe bv ; Ges
(N) UwjhvMvhvM mev A_ Zvi, eZvi, AcwUKvj
(optical) ev Abyic Kvb Zwor Pz^Kxq cwZZ ev
BjwbK msKZi gvag jLv, cwZQwe ccY,
cPvi, k ev Abyic Kvb Z_ ciY, wbMZKiY I msKZ
MnY Kiv msv mev,
Ges wbgewYZ welqvw`I Dnvi Afy nBe, h_v:
(A) D ciY, wbMZKiY I msKZ MnYi mvg_
m^wjZ eenvii AwaKvi mwKZ nvi ev
GvmvBbgU mev; Ges
(Av) ewkK ev vbxq chvqi Z_ bUIqvK
ceki myhvM m^wjZ mev;
wK Dnvi g~j _vKv (underlying) wjLb, cwZQwe, kvejx
ev Z_mg~ni mieivn mev
Dnvi Afy nBe bv|
39| jUvix, jvKx W, nvDwR, ivdj W Ges Abyic
D`vM|(1) Kvb ew jUvix, jvKx W, nvDwR, ivdj W ev Abyic
D`vM cwiPvjbv Kwij D ew KZK wexZ wUKUi (h bvgB
AwfwnZ nDK) cY nBe wUKUi g~j|
(2) cwiekK ev cwZwbwai wbKU g~jQvo c`vb Kwiqv
wexZ wUKUi D g~jQvo wnmve MY bv Kwiqv Dnvi g~j
wbicY KwiZ nBe|
evLv: GB avivq wUKUi g~j A_ Rqjvfi Avkvq
wUKU aviY Ges Dic D`vM AskMnY Zv
KZK c`q A_|
40| KgPvix ev KgKZvK bM` A_i cwieZ `ei
gvag c` myweavi g~j|(1) Kvb wbewZ ev wbebhvM
ew Zvnvi Kvb KgPvix ev KgKZvK bM` A_i cwieZ
`ei gvag c` myhvM-myweav wnmve h cY mieivn Kib
Dnv ewMZ Dk eeZ nBqvQ ewjqv MY nBe|
(2)Kvb wbewZ ev wbebhvM ew KZK Zvnvi Kvb
KgPvix ev KgKZvK cYwenxb ev bvh evRvi g~j Acv Kg
g~j mev ev vei mw mieivni Dnvi g~j nBe D
mieivni bvh evRvi g~j|
41| wKwZ cY weq|(1) h wKwZ g~j cwikva
Pzwi Aaxb Kvb cY mieivn Kiv nq, mB
(K) D mieivni Dci c`q Drcv` Ki ZLbB c`q nBe hLb
D mieivni A_ cwikva Kiv nBe Ges cZK Ki
gqv` A_ c`vbi mgq Kii cwigvY wbicY I cwikva
KwiZ nBe; Ges
(L) cZK Ki gqv` wbiwcZ Drcv` Kii cwigvY nBe D
gqv` cwikvwaZ A_i Ki fMvsk|
(2) wKwZ g~j cwikva Pzwi Aaxb Kvb cY mieivn Kiv
nBj, cZK wKwZ A_ cwikvai wecixZ c_K c_K Ki Pvjvbc
Bmy KwiZ nBe|
42| evwZjKZ jb`b|(1) hw` Kvb mieivni jb`b evwZj
nq Ges mieivnKvix c~e MnxZ cY diZ c`vbKvj Dnvi Askwekl
ivwLqv `q, Zvnv nBj D evwZjKiYi KviY mg^qi cYi h
Ask ivwLqv `Iqv nq Dnvi Dci chvR Ki mg^q Kiv hvBe|
(2)hw` Kvb mieivni jb`b evwZj nq Ges D evwZji
djkwZZ mieivnKvix MnxZvi wbKU nBZ Kvb A_ Av`vq Ki,
Confidential Page 24 24.12.2012
Zvnv nBj hB Ki gqv` Dnv Av`vq Kiv nq mB Ki gqv` D
Av`vqKZ A_ mieivni cY wnmve MY nBe Ges Ki c`q nBe|
43| FY cwikva mw weq|(1) h Kvb ew
(cvIbv`vi) KZK Aci Kvb ewi (FYMnxZv) mw D cvIbv`vi
KZK FYMnxZvi wbKU cvc FYi mgy`q ev AvswkK Av`vqi
wbwg weqi gvag mieivn Kiv nq, mB
(K) mieivnwU FY MnxZv KZK c`vb Kiv nBqvQ
ewjqv MY nBe;
(L) cvIbv`vi mieivni Dci c`q Ki, hw` _vK, cwikva
KwiZ `vqx _vwKeb; Ges
(M) FY Ges Abvb FY cwikvamn Dic cwikvai ci
D Kvb A_ FYMnxZvi wbKU dir c`vbi
c~e AMvwaKvi wfwZ c`q g~j mshvRb Ki
cwikvahvM nBe|
(2) FY MnxZv Ges cvIbv`vi h_fve I c_Kfve Ki cwikvai
Rb `vqx _vwKeb|
(3) Kvb AwbewZ cvIbv`vi KZK GB avivi Aaxb g~j
mshvRb Ki cwikva Kwievi kZ I cwZ evW KZK wbavwiZ
nBe|
44| weq h|(1) h weq h, wgUvi ev Abyic Kvb
^qswq hi gvag (cwikva Uwjdvb eZxZ) cYi KihvM
mieivn c`vb Kiv nq I Dnv gy`v, bvU ev UvKbi gvag
cwiPvwjZ nq, mB mieivnKvix ev Zvnvi c Ab Kvb ew KZ
K D weq h, wgUvi ev ^qswq h nBZ D gy`v, bvU ev
UvKb evwni Kwievi mgq Ki c`q nBe|
(2) h KihvM mieivn weq h, wgUvi ev Ab Kvb
^qswq hi gvag c`vb Kiv nq Ges D mieivni Rb
wbavwiZ Dcvq A_ c`vb Kiv nq, mB mieivn MnYKvix
ew KZK mieivnKvixK A_ c`vbKvj Ki c`q nBe|
cg Aavq
Ki`vZv KZK c`q bxU Ki wbicY I cwikva
45| mieivni Dci c`q bxU Ki wbicY I cwikva cwZ|
(1) Kvb Ki gqv` Ki`vZv KZK c`q bxU Kii cwigvY
wbgewYZ Dcvq wbicY KwiZ nBe, h_v:
(K) D Ki gqv` c`q mKj Drcv` Ki Ges m~iK hvM
Kwiqv;
(L) D Ki gqv` hmKj DcKiY Ki iqvZ cvIqvi AwaKvix Dnv
`dv (K) Gi Aaxb wbiwcZ Ki hvMdj nBZ weqvM
Kwiqv;
(M) D Ki gqv` D wbewZ ewi mKj ewKvix mg^q
hvM Kwiqv; Ges
(N) D Ki gqv` D wbewZ ewi mKj nvmKvix mg^q
weqvM Kwiqv|
(2) Dc-aviv (1) G DwjwLZ cwZZ wbiwcZ bxU Ki, D Ki
gqv`i `vwLjc ck Kwievi c~e, wbavwiZ cwZZ cwikva
KwiZ nBe|
46| DcKiY Ki iqvZ|(1) GB AvBb wfbic Kvb weavb bv
_vwKj, Kvb wbewZ ew KihvM mieivn ev KihvM Avg`vwbi
Dci AvivwcZ g~j mshvRb Kii wecixZ DcKiY Ki iqvZ MnY
KwiZ cvwieb, hw`
(K) D ewi A_bwZK Kvhg cwqvq Ges D ew
KZK KihvM mieivn c`vbi Dk Avg`vwb
Confidential Page 25 24.12.2012
mb Kiv nq ev Zvnvi wbKU mieivn c`vb Kiv nq;
Ges
(L) D ew Kvb mieivni mieivni cY cwikva Kib ev
cwikvai Rb `vqx nq;
(2) Kvb wbewZ ew DcKiY Ki iqvZ MnY KwiZ cvwie bv,
hw`:
(K) KihvM mieivni g~j 1,00,000.00 (GK j) UvKv
AwZg Ki; Ges
(L) mieivni wecixZ cYi AvswkK ev mgy`q cwigvY
evswKs gvag ewZiK bM` A_i gvag cwikva
Kiv nq|
(3) Kvb ARb ev Avg`vwbi wecixZ DcKiY Ki iqvZ MnY
KwiZ cvwie bv, hw`
(K) D ARb ev Avg`vwb hvx hvbevnb msv nq ev Dnvi
LyPiv hvsk ev D hvbevnbi givgZ ev iYveY mevi
Dk Kiv nq; Ze, hvbevnbi eemv Kiv, fvov LvUvbv
ev cwienb mev c`vb D ewi A_bwZK Kvhgi
Afy nBj Ges hvbevnbwU D Dk AwRZ nBj
DcKiY Ki iqvZ MnY Kiv hvBe;
(L) D ARb ev Avg`vwb wPwebv`b msv ev
wPwebv`bi wbwg eeZ nq; Ze, webv`b c`vb
D ewi A_bwZK Kvhg mswk nBj Ges
webv`bwU A_bwZK Kvhgi ^vfvweK cwqvq
c`vb Kiv nBj DcKiY Ki iqvZ MnY Kiv hvBe;
(M) D ARb xov welqK, mvgvwRK ev webv`bg~jK
Kve, msN ev mwgwZZ Kvb ewi m`mc` ev
cekvwaKvi mwKZ nq;
(N) D ARb cwienb mev msv nq; Ze, Kvb
KgPvixK bM` A_i e`j myweav c`vb msv Kvb
mieivn Ges aviv 40 Gi Aaxb Kihy mieivni Dci DcKiY Ki
iqvZ MnY Kiv hvBe;
(O) D ARb aviv 58 Gi Aaxb evW KZK cewZZ
wekl weavbi AvIZvq m~iK AvivchvM cY
mwKZ nq|
(4) wbewZ ewK `vwLjc ckKvj DcKiY Ki iqvZ `vexi
mg_b wbgewYZ `wjjvw` `Lj ivwLZ nBe, h_v:
(K) Avg`vwbi , Avg`vwbKviKi bvg Ges eemv
mbvKiY b^i m^wjZ wej Ae GwU (Bill of Entry) Ges
evsjv`ki Afi fvMi wbwg cek KwiqvQ ewjqv
KZc KZK QvoKZ `wjj ;
(L) mieivni , mieivnKvix KZK BmyKZ Ki
Pvjvbc ;
(M) Drm Ki KZbKvix mvi , mieivnKvix KZK
BmyKZ mgw^Z Ki Pvjvbc Ges Drm Ki KZb
mb`c|
(5) Avg`vwbKZ mevi mieivn MnxZv D mieivni wecixZ
DcKiY Ki iqvZ MnY KwiZ cvwie bv, hw` D mieivn
MnxZv g~mK `vwLjc Avg`vwbKZ mev mieivni Dci
c`q Drcv` Ki Afy bv Kib|
(6) h Ki gqv` g~mK cwikva Kiv nq, mB Ki gqv` ev
ZrcieZx `yBwU Ki gqv`i ga wbewZ ew KZK DcKiY

Confidential Page 26 24.12.2012


Ki iqvZ MnY KwiZ nBe Ges D mgqi ci D iqvZ MnYi
`vwe Zvgvw` nBe|
47| AvswkK DcKiY Ki iqvZ| (1) h GKRb wbewZ
ew Kvb KihvM mieivni AvswkK cY cwikva Kib ev cwikva
`vqx _vKb, m D ew h DcKiY Ki iqvZ MnY KwiZ cvwieb,
Zvnv D ew h cwigvY cY cwikva Kib ev cwikva KwiZ `vqx
_vKb mB cwigvYi wfwZ wbicY KwiZ nBe|
(2) Kvb wbewZ ew Kvb Ki gqv` Avg`vwb ev ARbi
wecixZ DcKiY Ki iqvZ MnY KwiZ cvwieb; Ze, c~Y DcKiY Ki
iqvZ cvc bv nBj Z`xq mgy`q Avg`vwb ev ARbi DcKiY Ki
iqvZ cvcZv Dc-aviv (3) Gi Aaxb wbicY KwiZ nBe|
(3) cwZ Ki gqv` GB avivi mwnZ mswk Avg`vwb wKsev
ARbi h cwigvY DcKiY Ki iqvZ MnY Kiv hvBe Dnv
wbgewYZ m~ Abyhvqx wbicY KwiZ nBe:
I x T/A
h
I nBj GB Dc-avivi mwnZ mswk Avg`vwb wKsev ARbi Dci
h cwigvY DcKiY Kii De nq Zvnvi gvU cwigvY Ges hvnvi
wbwg D Ki gqv` iqvZ `vwe Kiv nq;
T nBj Kvb Ki gqv` wbgewYZ ew KZK c` mKj
KihvM mieivni g~j; Ges
A nBj Kvb Ki gqv` wbewZ ew KZK c` mKj mieivni
g~j|
(4) GB avivi Dk c~iYK, evW wbaviY KwiZ cvwie
h,
(K) Kvb Dcv`vb D m~i ga Afy nBe ev Afy
nBe bv;
(L) KLb Ges wKfve T/A fMvsk c~Y msLvq DbxZ ev
AebZ Kiv nBe;
(M) cwKv el kl mvw`Z Kvb evwlK mg^q;
(N) Avw_K mev mieivnKvixi AvswkK DcKiY Ki iqvZ
cvwi wekl cwZ;
(O) g~jabx m`i wecixZ mvwaZ AwZwi mg^i
`vweKZ DcKiY Ki iqvZi mwnZ m`i cKZ
eenvi wbwZKiY|
48| mg^q|Kvb mg^q NUbv msNwUZ nBj, wbavwiZ
cwigvY, kZ, mgqmxgv I cwZZ Ki`vZv wbgewYZ
mg^q mvab KwiZ cvwieb, h_v:
(K) Drm KwZZ Kii ewKvix ev nvmKvix mg^q;
(L) evrmwiK cybtwnmve cYqbi dj chvR ewKvix ev
nvmKvix mg^q;
(M) evswKs eevi gvag A_ cwikva bv Kwievi KviY
ewKvix mg^q;
(N) ewMZ Dk eeZ cYi , ewKvix mg^q;
(O) wbewZ nIqvi , DcKiY Ki I g~mK ewKvix
mg^q;
(P) wbeb evwZjKiYi , ewKvix mg^q;

Confidential Page 27 24.12.2012


(Q) my`, Rwigvbv, A_`, wd, BZvw` cwikva msv
ewKvix mg^q;
(R) cybtweqi wbwg xZ mK-nv cYi ,
nvmKvix mg^q;
(S) exgv msv nvmKvix mg^q;
(T) jUvix, jvKx W, ivdj W, nvDwR Ges Abyic Kvhgi
, nvmKvix mg^q;
(U) Kinvi cwieZbi , ewKvix ev nvmKvix mg^q;
(V) c~eeZx Ki gqv` nBZ FYvZK Ri Uvbvi wbwg
nvmKvix mg^q;
(W) c~eeZx Ki gqv` AwZwi cwikvwaZ g~mK
nvmKvix mg^q; ev
(X) wbavwiZ Ab Kvb ewKvix ev nvmKvix mg^q|
49| Drm Ki KZbKvix mv KZK Drm Ki KZb I
ewKvix mg^q|(1) Dc-aviv (2) Gi weavb mvc, Drm
KZbKvix mv eZxZ Kvb mieivnKvix Drm Ki KZbKvix mvi
wbKU Pzw, Uvi ev Kvhv`ki Aaxb 10 (`k) nvRvi UvKvi AwaK
g~ji AevnwZcv ev k~bnvi wewk bq Ggb mieivn c`vb
Kwij, Drm Ki KZbKvix mv D mieivnKvixi wbKU cwikvahvM
cY nBZ D mieivni Ki-fMvski AbwaK GK-ZZxqvsk Drm KZb
Kwie|
(2) mieivnKvix wbewZ ev ZvwjKvfy bv nBj Ges mgw^Z
Ki Pvjvbc Ges Drm Ki KZb mb`c Rvwi bv Kwij, Drm Ki
KZbKvix mv mieivnKvixi wbKU nBZ Kvb mieivn MnY Kwie bv
Ges mieivnKvixK D mieivni wecixZ Kvb g~j cwikva Kwie bv|
(3) Drm Ki KZbKvix mv KwZZ g~mKi cwigvY ewKvix
mg^q mvab Kwie Ges wbgewYZ mgq I cwZZ KwZZ
g~mK cwikva Kwie, h_v:
(K) Drm Ki KZbKvix mv wbewZ nBj, h
mieivni Dci Drm Ki KZb Kiv nBqvQ mB mieivn
mswk Ki gqv`i `vwLjc ck Kwievi mgq; Ges
(L) Drm Ki KZbKvix mv wbewZ bv nBj, wbavwiZ
mgq I cwZZ|
(4) Drm Ki KZb Ges miKvwi KvlvMvi Rgv c`vbi Rb
Drm Ki KZbKvix mv Ges mieivnKvix h_ I c_Kfve `vqx
_vwKe|
50| Drm Ki KZbi ci mieivnKvix KZK nvmKvix
mg^q|(1) Drm Ki KZb Kiv nBj, wbewZ ew Drm KwZZ
A_i mgcwigvY A_ wbavwiZ cwZZ nvmKvix mg^q mvab
KwiZ cvwieb|
(2) h Ki gqv` Kvb mieivni Dci c`q Ki cwikva Kiv nq,
mB Ki gqv` ev mB Ki gqv`i cieZx Qq gvmi ga D mg^q
mvab KwiZ nBe Ges D mgqi ci mg^q `vwe Zvgvw` nBe|
(3) mieivnKvix Drm Ki KZbKvix mv eivei mgw^Z Ki
Pvjvbc Ges Drm Ki KZb mb`c Bmy bv Kwij, nvmKvix mg^q
MnY KwiZ cvwie bv|
l Aavq
Pvjvbc Ges `wjjc
51| Ki Pvjvbc|(1) cZK wbewZ mieivnKvix KihvM
mieivni Dci h ZvwiL g~mK c`q nBe mB ZvwiL ev Zrc~e
wbgewYZ Z_m^wjZ GKwU msLvbywgK KiPvjvbc Rvwi
Kwieb, h_v:
(K) Pvjvbc c`vbi ZvwiL I mgq;
(L) mieivnKvixi bvg, wVKvbv, I eemv mbvKiY msLv;

Confidential Page 28 24.12.2012


(M) mieivng~j 25,000.00 (cuwPk nvRvi) UvKvi AwaK
nBj Zvi bvg, wVKvbv, I eemv mbvKiY msLv;
(N) mieivnKZ cYi eYbv, cwigvY, mieivn c`vbi
cKZ ZvwiL I mgq;
(O) mieivn g~j (g~mK eZxZ);
(P) mieivni Dci chvR g~mK nvi;
(Q) c`q g~mKi cwigvY;
(R) mieivn g~j Ges c`q g~mKi hvMdj; Ges
(S) evW KZK wbavwiZ Ab Kvb Z_|
(2) Kvb Ki Pvjvbc Dc-aviv (1) Gi `dv (M) G DwjwLZ Z_
Afy bv _vwKj, D Pvjvbci wecixZ DcKiY Ki iqvZ MnY Kiv
hvBe bv|
(3) h aviv 53 chvR nBe, m GB aviv chvR
nBe bv|
52| wWU bvU Ges WweU bvU|(1) wWU ev
WweU bvU wbgewYZ Z_vejx Afy _vwKZ nBe, h_v:
(K) WweU ev wWU bvUi wgK b^i, Bmyi ZvwiL I
mgq;
(L) mieivnKvixi bvg, wVKvbv I eemv mbvKiY msLv;
(M) cvmwK g~j Ki Pvjvbci wgK b^i, ZvwiL I mgq;
(N) mg^qi cKwZ;
(O) g~mKi cwigvYi Dci cfve;
(P) mieivni Dci c`q g~mKi cfve 5,000.00 (cuvP
nvRvi) UvKvi AwaK nBj mieivn MnxZvi bvg,
wVKvbv I eemv mbvKiY msLv; Ges
(Q) mg^q NUbvi KviY ewKvix ev nvmKvix mg^qi
cwigvY mbvKiYi wbwg cqvRbxq Z_|
(2) Kvb wWU bvU Dc-aviv (1) Gi `dv (P) G DwjwLZ
Z_ Afz bv _vwKj, D wWU bvU nvmKvix mg^q `vwei
mg_b eenvi Kiv hvBe bv|
53| mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c| (1)
Drm Ki KZbKvix mv eZxZ Kvb wbewZ ew whwb Drm Ki
KZbKvix mvi wbKU Kvb mieivn c`vb Kib, wZwb D mieivni
Dci h ZvwiL g~mK c`q nq mB ZvwiL ev Zrc~e wbavwiZ
Z_ m^wjZ GKwU mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c
Bmy Kwieb|
(2) mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`ci AvKvi I
aib evW KZK wbavwiZ nBe|
(3) mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`ci Abywjwc
mieivnKvixK Zvnvi Abvb iKWci mwnZ wbavwiZ mgqmxgv
ch msiY KwiZ nBe hvnv Drm Ki KZbKvix ew KZK
mZvwqZ nBZ nBe|
54| Ki `wjjvw` msv Abvb weavb| Ki `wjjvw` I Dnvi
Abywjwc Bmy, msiY I `vwLji kZ, cwZ, mgqmxgv, BZvw`
msv weavb evW wewa viv wbaviY KwiZ cvwie|
mg Aavq
m~iK Avivc I Av`vq
55| m~iK Avivc|(1) m~iK AvivchvM cY
Avg`vwbi Dci, evsjv`k cZKZ m~iK AvivchvM cY
mieivni Dci Ges evsjv`k m~iK AvivchvM mev mieivni
Dci m~iK AvivwcZ Ges c`q nBe|
(2) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, m~iK
AvivchvM cY evsjv`ki Afi fvMi wbwg Avg`vwb bv Kwiqv
ivwbi wbwg Avg`vwb Kiv nBj, D cYi Avg`vwbi Dci Kvb
m~iK AvivwcZ nBe bv|

Confidential Page 29 24.12.2012


(3) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, GB AvBbi Z
Zxq Aavq Gi Aaxb k~bnvi wewk m~iK AvivchvM cY ev
mev mieivni Dci m~iK AvivwcZ nBe bv|
(4) c`q m~iK i cwigvY nBe
(K) m~iK AvivchvM Kvb cY ev mevi Dci wZxq
Zdwmji Kjvg (4) G Kvb m~iK nvi
mywbw`fve DjL _vwKj, D cY ev mevi
m~iK AvivchvM g~ji mwnZ D nvi Y Kwiqv
wbiwcZ A_; ev
(L) m~iK AvivchvM Kvb cY ev mevi Dci wZxq
Zdwmji Kjvg (4) G m~iK i cwigvY
mywbw`fve DjL _vwKj, D cwigvY|
(5) Kvb m~iK AvivchvM cY ev mev mieivni Dci
Kejgv GKwU chvq m~iK c`q nBe|
56| m~iK cwikva `vqx ew|wbewYZ ewK
m~iK c`vb KwiZ nBe, h_v:
(K) m~iK AvivchvM cY Avg`vwbi :
Avg`vwbKviK;
(L) evsjv`k cZKZ m~iK AvivchvM cY
mieivni : mieivnKvix; ev
(M) m~iK AvivchvM mev mieivni : wfbic
wbavwiZ bv _vwKj mev mieivnKvix|
57| m~iK AvivchvM g~j|m~iK Avivci
Dk cY ev mevi m~iK AvivchvM g~j nBe wbgic ,
h_v:
(K) Avg`vwbKZ m~iK AvivchvM cYi ,
AvBbi aviv 25 ev aviv 25(K) Gi Aaxb Avg`vwb
AvivcYxq g~ji mwnZ Avg`vwb Ges ijUix
wWDwU (hw` _vK) hvM Kwiqv h g~j nq mB
g~j;
(L) m~iK AvivchvM cY ev mevi mieivni ,
cY ev mevi KihvM mieivni g~j nBe aviv 32
Abyhvqx wbYxZ g~j nBZ m~iK weqvM
Kwiqv:
Ze kZ _vK h, m~iK AvivchvM cY ev
mev cYwenxb ev Achv cYwewk nBj, Dnvi
m~iK AvivchvM g~j nBe D mieivni Ki-
fMvsk nvmKZ bvh evRvi g~j nBZ m~iK
weqvM Kwiqv; Ges
(M) h cYi LyPiv g~ji wfwZ g~mK AvivwcZ
nBe, mB cYi , aviv 58(2) G ewYZ LyPiv g~j
m~iK AvivchvM g~j ewjqv weewPZ nBe|
58| ZvgvK Ges GvjKvnjhy cYi wekl cwiK
(special scheme)|(1) evsjv`k cZKZ wbgewYZ m~iK
AvivchvM cYi Dci m~iK Avivc Ges Av`vqi Dk evW ,
GB AvBb ev Z`axb cYxZ weavbvejx mvc, D cYi cZKviKi
Rb AvekKxq wekl cwiK cYqb KwiZ cvwie, h_v:
(K) ZvgvKRvZ cY ev Dnvi wgwkZ cYmn mgZzj Ab
Kvb cY; ev
(L) g` RvZxq cvbxq, g` RvZxq cvbxqi DcKiY ev mgZzj
Ab Kvb cY|

Confidential Page 30 24.12.2012


(2) D wekl cwiK viv evW D cYi mevP LyPiv g~j
wbaviY KwiZ cvwie Ges D g~j g~mK Ges m~iK
AvivchvM g~j wnmve MY nBe|
(3) D wekl cwiK wbgewYZ welq Afy _vwKe,
h_v:
(K) D cYi gvoK, evZj, cv ev aviK ev Dnvi Mvq
wbivcvg~jK ewk m^wjZ v, evivj ev
wekl wP ev wekl AvKvii Ges wWRvBbi Qvc
msv ev Abyic Kvb welq; Ges
(L) D v, evivj ev wekl wP ev Qvci cZKiY,
ARb, weZiY, msiY, eenvi, Z`viwK, cheY,
wnmve-wbKvk, wbwKiY, BZvw` msv ev Abyic
Kvb welq|
59| Avg`vwbi Dci m~iK Av`vq| (1) m~iK
AvivchvM cYi Dci h mgq I cwZZ Avg`vwb Av`vq Kiv nq,
mB GKB mgq I cwZZ, m~iK Av`vq KwiZ nBe|
(2) GB AvBb wfbic weavb bv _vwKj, cY Avg`vwbi
, m~iK Av`vq Ges cwikvai Dk AvBbi weavbvejx
(cqvRbxq mskvab Ges AwfhvRbmn) Ggbfve chvR nBe hb
Avg`vwbi Dci c`q m~iK GKwU Avg`vwb |
(3)Dc-aviv (2) Gi weavbvejxi mvgwMKZvK zY bv Kwiqv,
AvBbi Aaxb Kvb cwigvY e ev MvivwUi `vex Kiv nBj, Dnv
Ggbfve wnmve KwiZ nBe hb c`q m~iK Avg`vwb cYi
Dci GKwU Avg`vwb |
60| mieivni Dci m~iK Av`vq| (1) m~iK
AvivchvM cY ev mev mieivni Dci h mgq g~mK c`q nBe,
mB GKB mgq m~iK c`q nBe|
(2)m~iK cwikvai Rb `vqx ew `vwLjc m~iK
msv Z_vw` DjL Kwieb|
61| m~iK AvivchvM cYi AbywgZ mieivn| (1)
m~iK AvivchvM cY cZKvix Kvb ew hw` ZrKZK
mieivnKZ cYi cwigvYi welq wbixvKvj wnmve c`vb KwiZ
bv cvib, Zvnv nBj D ew cYmg~n bvh evRvi g~j mieivn
KwiqvQb ewjqv MY nBe|
(2) hw` D cY wbgewYZ Kvb KviY b ev wZM nq
Zvnv nBj m~iK c`q nBe bv, h_v:
(K) AwMKv ev Ab Kvb cvKwZK wechqi KviY;
ev
(L) Kvb ewi wbKU mieivnKZ bv nBqv qcv,
wZM ev wbtkl nIqvi KviY|
62| m~iK i wbwg nvmKvix mg^q| m~iK
AvivchvM cY Avg`vwbKvix ew wbavwiZ cwZ I mgq
Avg`vwbi Dci ZrKZK cwikvwaZ m~iK i nvmKvix mg^q
mvab KwiZ cvwieb hw` cYwU AvBbi Aaxb -Kivw`
cZcYi (Drawback) kZvejxi mwnZ mvgmc~Y nq|
Ag Aavq
UvbIfvi Ki Avivc I Av`vq
63| UvbIfvi Ki Avivc I Av`vq| (1) ZvwjKvfz ev
ZvwjKvfywhvM ew Zvnvi A_bwZK Kvhgi UvbIfvii Dci
3 (wZb) kZvsk nvi UvbIfvi Ki c`vb Kwieb:
Ze kZ _vK h, D ew KZK cwikvwaZ AvMvg Kii
cwigvY D UvbIfvi Ki nBZ mg^q KwiZ nBe|

Confidential Page 31 24.12.2012


(2) Kvb ZvwjKvfy ewi Kvb Ki gqv` c`q UvbIfvi Ki,
D Ki gqv`i `vwLjc ck Kwievi c~e cwikva KwiZ nBe|
(3)c`q UvbIfvi Ki wbicY I Av`vq cwZ, wnmveiY,
UvbIfvi Ki cZcY, bvq-wbYqb Ges Abvb mswk welq
wewa viv wbavwiZ nBe|
beg Aavq
`vwLjc ck I Dnvi mskvab
64| `vwLjc ck|(1) cZK wbewZ ev ZvwjKvfz ev
wbebhvM ev ZvwjKvfzwhvM ewK evW KZK
wbavwiZ cwZZ cZK Ki gqv`i Rb gqv` mgvwi AbwaK 15
(cbi) w`bi ga `vwLjc ck KwiZ nBe|
(2)g~mK `vwLjc m~iK cwikvai Z_vw` Afy Kwiqv
D `vwLjc ck KwiZ nBe|
65| wej^ `vwLjc ck|wbavwiZ mgqmxgv, kZ I
cwZZ Ave`bi wfwZ Kwgkbvi Kvb ewK wej^ `vwLjc ck
Kwievi Rb AbygwZ c`vb KwiZ cvwieb, Ze D AbygwZ Ki
cwikvai cKZ ZvwiLK 1 (GK) gvmi AwaK ewaZ Kwie bv ev
my` cwikvai `vq-`vwqZK cwieZb Kwie bv|
66| `vwLjc mskvab|wbavwiZ mgqmxgv, kZ I
cwZZ Ki`vZvi Ave`bg Kwgkbvi `vwLjci Kvb KiwYK wU-
wePzwZ mskvab Kwiqv mskvwaZ `vwLjc ck Kwievi AbygwZ
c`vb KwiZ cvwieb; Ze, h cvwicvwkKZvi wfwZ GB avivi
Aaxb mskvabxi dj nvmKZ mg^qi De nBe Ges Rwigvbv
cwikva eZxZ `vwLjc `vwLj Kiv hvBe Zvnv evW wbaviY
KwiZ cvwie|
67| c~Y, AwZwi ev weK `vwLjc ck| wbavwiZ
mgqmxgv, kZ I cwZZ Kwgkbvi bvwUki gvag Kvb ewK
Kvb GKwU Ki gqv`i Rb c~Y, AwZwi ev weK `vwLjc ck
Kwievi Av`k c`vb KwiZ cvwieb Ges D wbewZ ew Kvb
wbw` Ki gqv` g~j `vwLjc ck bv Kwievi I Abyic Av`k
c`vb Kiv hvBe|
`kg Aavq
FYvZK bxU A_ Ri Uvbv I diZ c`vb
68| FYvZK bxU A_ Ri Uvbv I diZ c`vb|(1) hw`
Kvb Ki gqv` DcKiY Ki Ges cvc nvmKvix mg^qi mgw, Drcv`
Ki, m~iK Ges ewKvix mg^qi mgwK AwZgi KviY D Ki
gqv` c`q bxU A_i cwigvY FYvZK nq, Zvnv nBj
(K) wbgvY, Mn wbgvY, f~wg Dbqb ev mw
Dbqb mswk A_bwZK Kvhgi : AwZwi
cwigvY A_ Awbw` Kvj ch Ri UvwbZ nBe
Ges GB aviv Abyhvqx cieZx Ki gqv`mg~n D A_
weqvRb Kiv hvBe; Ges
(L) Abvb : AwZwi cwigvY A_ Ri UvwbZ nBe
Ges cieZx QqwU Ki gqv` D A_ weqvRb Kiv
hvBe, ZrcieZxZ Aewk A_ GB aviv Abymvi dir
c`vb KwiZ nBe|
(2) wbgvY, Mn wbgvY, f~wg Dbqb ev mw Dbqb
mswk A_bwZK Kvhgi Kvb wbewZ ewK
c~eeZx Ki gqv` nBZ Ri Uvbv AwZwi A_i wecixZ
nvmKvix mg^q c`vb KwiZ nBe|
(3) h Dc-aviv (2) chvR nBe bv, m Kvb wbewZ
ewK c~eeZx Ki gqv` nBZ Ri Uvbv AwZwi A_
wbgewYZ cwZZ nvmKvix mg^q c`vb KwiZ nBe
Confidential Page 32 24.12.2012
(K) mKj Drcv` Kii cwigvY Ges GB avivi Aaxb c`
mg^q eZxZ Abvb mgy`q mg^q wnmve jBqv
cieZx Ki gqv` D gqv`i Rb c`q Kii cwigvY
wbaviY KwiZ nBe;
(L) hw` wbiwcZ A_i cwigvY abvZK nq, Ze
(A) c~ei Ki gqv` nBZ Ri Uvbv AwZwi A_i Ggb
Ask nvmKvix mg^q c`vb KwiZ nBe hvnvZ
c`q A_i cwigvY k~b nvm cvq; Ges
(Av) Ri Uvbv AwZwi A_ mgqi gvbymvi mg^q
mvab KwiZ nBe, mevcv c~ei Ri c_g
Ges mevcv b~Zb Ri kl mg^q mvab
KwiZ nBe;
(M) c~ei Ki gqv` nBZ Ri Uvbv h cwigvY A_ `dv
(L) Gi Aaxb mg^q Kiv hvBe bv, Dnv ZZY ch Ri
UvwbZ nBe, hZY bv
(A) Kvb Ki gqv`i Rb Ri Uvbv mgy`q
AwZwi A_ weqvwRZ nq; ev
(Av) wbw` gqv`i Rb Ri Uvbv AwZwi A_i
AvswkK ev mgy`q cwigvY QqwU Ki gqv`
ch Ri Uvbv nq|
(4) hw` AwZwi A_i AvswkK ev mgy`q cwigvY mg^q
ewZiK QqwU Ki gqv` hver Ri Uvbv nBqv _vK, Zvnv nBj
(K) AwZwi A_i cwigvY 50,000.00 (cvk nvRvi) UvKvi
AwaK bv nBj D cwigvY k~b nvm bv cvIqv ch
Dnvi Ri UvwbZ nBe, ev
(L) Abvb , D cwigvY A_ wbavwiZ kZ I
cwZZ Ave`b cvwi 3 (wZb) gvmi ga dir
c`vb KwiZ nBe|
(5) h Kvb ew wbgvY, Mn wbgvY ev mw
Dbqb mswk A_bwZK Kvhg Ges Abvb A_bwZK
Kvhg DfqB cwiPvjbv Kib, m mgy`q FYvZK bxU A_i
cwigvY Dc-aviv (2) Gi weavbmg~ni Aaxb Ri UvwbZ nBe, hw` bv
D ew aviv (5) Gi Aaxb wbgvY, Mn wbgvY ev mw Dbqb
Kvhg Ges A_bwZK Kvhgi welq c_Kfve wbewZ nb|
(6) Abvb LvZi chvR wewamg~ni ga wbgvY,
Mn wbgvY Ges mw Dbqbi LvZmg~ni chvqwgK
Afywi welq wb`kbv c`vb msv wewamn FYvZK Ri
Uvwbevi wbwg Ki gqv`i msLv chvqg nvm Kwiqv evW
wewa cYqb KwiZ cvwie|
69| FYvZK bxU cwigvY A_ Ri Uvbv ewZiK dir
c`vb|(1) aviv 68 Gi weavbvejx mI, Kvb wbewZ ewi c`q
A_i cwigvY FYvZK nBj, wZwb Dnv dir cvIqvi AwaKvix nBeb,
hw` Kwgkbvi wbwZ nb h,
(K) D ewi UvbIfvii 50 (cvk) kZvsk ev Z`~a Z
Zxq Aavq Gi Aaxb k~bnvi wewk mieivn nBZ D
~Z nq ev nBe;
(L) D ewi DcKiY eqi 50 (cvk) kZvsk ev Z`~a
Avg`vwb ev ARb ZZxq Aavq Gi Aaxb k~b Kinvi
wewk mieivn cZ eeZ nq;
(M) Abvb , Kwgkbvi hw` GB gg wbwZ nb h, D
ewi A_bwZK Kvhgi cKwZi dj (h A_
bwZK Kvhgi aviv 68 Gi Dc-aviv (2)

Confidential Page 33 24.12.2012


chvR bn) wbqwgZfve AwZwi DcKiY Ki iqvZi
De nq|
(2) GB avivi Aaxb wbavwiZ kZ I cwZZ A_ dir jvf
Rb Ave`b Kiv nBj,
(K) A_i cwigvY Ab~a 50,000.00 (cvk nvRvi) UvKv
nBj, D A_ cieZx Ki gqv` nvmKvix mg^q
wnmve Ri UvwbZ nBe; ev
(L) Abvb , Ave`bi ZvwiL nBZ 3 (wZb) gvmi ga
Kwgkbvi D A_ dir c`vb Kwieb|
70| dir c` A_i cqvM|(1) aviv 68 ev aviv 69 Gi
Aaxb Kvb ewK A_ dir c`vb Kiv nBe bv, hw` bv Ges hZY bv
Ave`bKvix PjwZ Ki gqv` ch mKj g~mK `vwLjc ck Kib|
(2) Kvb ewi wbKU dir `vweKZ A_ c`q nBj, Kwgkbvi
dirhvM A_ nBZ c_g GB AvBbi Aaxb D ewi wbKU cvIbv
eKqv Kii `vq-`bv (my`, ` ev Rwigvbvmn) nvm Kwieb|
(3) Dc-aviv (2) cqvMi ci, hw` Kvb A_ Aewk _vK Ges
Dnvi cwigvY Ab~a 50,000.00 (cvk nvRvi) UvKv nq, Zvnv nBj
Kwgkbvi Dnv dir c`vb bv Kwiqv D A_ evW KZK
wbavwiZ Kvb Ki gqv` nvmKvix mg^q wnmve MY Kwievi
j wbewZ ewK AbygwZ c`vb KwiZ cvwieb|
71| K~UbwZK Ges Abvb AvRvwZK msv
KZK c` Ki diZ c`vb|(1) GB AvBb ev Z`axb cYxZ wewa-
weavb DwjwLZ mgqmxgv, kZ I cwZZ, Kwgkbvi wbgewYZ
mieivni Dci c` Ki diZ c`vb KwiZ cvwieb, h_v:
(K) AvcvZZ evsjv`k ejer Kvb Kbfbkb ev Abyic
AvRvwZK Pywi Aaxb g~mK nBZ AevnwZcv
mieivn; ev
(L) evsjv`k AwawZ we`kx ivi KUbwZK ev
Kbmyjvi wgkbi AvbyvwbK Dk c~iYK c`
mieivn|
(2) Dc-aviv (1) G DwjwLZ ewi wbKU c` mieivn AevnwZ
c`vb ev k~bnvi wewk bv Kwiqv dir c`vbi gvag
KvhKi Kiv nBe|
72| AwZwi cwikvwaZ Ki mg^q ev diZ c`vb| hw`
Kvb ew Kvb Ki gqv`i `vwLjc c`wkZ c`q Kii Zzjbvq
AwZwi cwigvY Ki cwikva Kib, Zvnv nBj wbavwiZ mgqmxgv,
kZ I cwZZ D A_ diZ MnYi Rb Ave`b Kiv hvBe ev
cieZx `vwLjc nvmKvix mg^q mvab Kiv hvBe|

GKv`k Aavq
Kwgkbvi KZK Ki wbaviY
73| Ki wbaviY|(1) Kwgkbvi wbewYZ Kvb
ewK bvwbi myhvM c`vb Kwiqv ZrKZK c`q Kii cwigvY
wbaviY KwiZ cvwieb, h_v:
(K) hw` Kwgkbvi `vwLjc cixv Kwiqv `vwLjci h_v_Zv
mK m bv nb ev hywmZfve wekvm Kib h,
(A) Kvb `vwLjc D ew Drcv` Ki, m~iK ev
ewKvix ev nvmKvix mg^qi welq wg_v
NvlYv ev AmZ eYbv c`vb KwiqvQb, ev
AwbqwgZfve DcKiY Ki iqvZ ev nvmKvix
mg^q MnY KwiqvQb; ev
(Av) UvbIfvi Ki `vwLjc D ew Kvb Ki gqv`
Zvnvi UvbIfvi mK wg_v NvlYv c`vb
KwiqvQb;
Confidential Page 34 24.12.2012
(L) hw` D ew wbavwiZ mgqmxgvi ga `vwLjc ck
KwiZ e_ nb;
(M) hw` D ew c`q Ki cwikva KwiZ e_ nb; ev
(N) hw` D ew A_ diZ jvf ev cZcY cvIqvi
AwaKvix bv nIqv mI Zvnvi eivei A_ diZ c`vb
ev cZcY c`vb Kiv nq|
(2) Dc-aviv (1) G DwjwLZ , Kwgkbvi Kvb ewi Ki
wbaviY ev mskvwaZ Ki wbaviY Kwievi 45 (cuqZvwjk)
Kvhw`emi ga D ewi Dci bvwUk Rvwi Kwieb, hvnvZ
Abvb cqvRbxq Z_i mwnZ wbgewYZ welqvw` DjL
_vwKe, h_v:
(K) Ki wbaviYi KviY, Ki wbaviYi dj c`q Kii cwigvY
Ges hvnvi wfwZ D cwigvY Ki wbaviY Kiv nBqvQ
Dnvi weeiY;
(L) h ZvwiLi ga Ki c`vb KwiZ nBe mB ZvwiL; Ze,
D ZvwiL bvwUk Rvwii ZvwiL nBZ Kgc 15 (cbi)
Kvhw`em ci nBZ nBe; Ges
(M) Ki wbaviYi wei Avcxj `vqi Kwievi vb I mgq|
(3) Kwgkbvi Ki gqv` mgvwi 5 (cuvP) ermii AwaKKvj ci
DwjwLZ Ki gqv`i Rb mskvwaZ Ki wbaviYmn Kvb Ki
wbaviY KwiZ cvwieb bv, hw` bv
(K) wbewZ ew `vwLjc ckKiY BQvKZfve Aenjv ev
cZviYv Kib; Kvb Ki gqv`i Rb `vwLjc ck bv Kib;
ev Ki gqv` cZviYvi Avkq MnY Kwiqv A_ diZ
c`vbi Rb Ave`b Kib; ev
(L) wbewZ ew Ki duvwK `Iqvi Dk Kvb Z_ Mvcb
Kib, weKZ Kib ev wg_v Z_ c`vbc~eK Ki
Pvjvbc Bmy Kib ev Dkg~jKfve GB mKj ev Ab
Kvb Aciva Kib; ev
(M) Av`vjZ ev AvcxjvZ UvBeybvj ev g~j mshvRb Ki
KZci wmv KvhKiKiYi Rb mskvwaZ Ki
wbaviY cqvRb nq|
(4) wbgewYZ , GB avivi Kvb wKQzB KwgkbviK
Kvb my` ev Rwigvbv Avivc I Av`vq evav mw Kwie bv, h_v:
(K) c`q g~mK, m~iK ev UvbIfvi Ki cwikvai g~j
avh ZvwiL nBZ wnmve Kwievi ; ev
(L) Kvb ew A_ diZ jvf AwaKvix bv nIqv mI, hw`
ZvnvK Kvb A_ diZ c`vb Kiv nq Ges Dic diZ
c`vbKZ A_ mg^qi wbwg Kvb Ki wbaviYi
De nq, Zvnv nBj hB ZvwiL D ewK A_ diZ
c`vb Kiv nBqvwQj, mB ZvwiL nBZ wnmve Kwievi
|
74| mieivn MnxZvi wg_v NvlYv| (1) mieivn MnxZv
KZK cZviYvg~jK wg_v eYbvi KviY, hw` Kvb mieivnKvix
fyjekZt KihvM mieivnK k~bnvi wewk mieivn ev AevnwZcv
mieivn MY Kib, Zvnv nBj Kwgkbvi bvwbi myhvM c`vb Kwiqv
wej^ g~mK cwikvai dj c`q hKvb my` ev Rwigvbvmn D
mieivni c`q g~mK cwikvai j mieivn MnxZvi eivei Ki
avh KwiZ cvwieb, Ges mieivn MnxZv wbewZ nDK ev bv nDK
Dic Ki wbaviY, MnxZv KZK c`q g~mK wbaviY ewjqv
MY nBe|
(2)Kwgkbvi mieivn MnxZv eivei cqvRbxq Abvb welqi
cvkvcvwk wbgewYZ welq DjL Kwiqv Ki wbaviY bvwUk
ciY Kwieb, h_v:
(K) Ki wbaviYi KviY;
Confidential Page 35 24.12.2012
(L) Ki wbaviYi dj c`q g~mKi cwigvY;
(M) D g~mK c`q nBevi ZvwiL; Ges
(N) Ki wbaviYi wei Avcxj Kwievi vb I mgq|
(3) Dc-aviv (1) Gi KvbwKQyB KwgkbviK mieivnKvixi wbKU
nBZ D mieivni c`q g~mK, my` ev Rwigvbv Av`vq KwiZ
evav mw Kwie bv Ges wZwb mieivnKvixi wbKU nBZ c`q
cwigvYi Askwekl Ges MnxZvi wbKU nBZ Askwekl Av`vq KwiZ
cvwieb|
(4)mieivn MnxZv KZK cZviYv ev wg_v eYbvi KviY,
hw` Kvb mieivnKvix Kwgkbvi eivei g~mK, my` ev Rwigvbv
cwikva Kwiqv _vKb, Zvnv nBj mieivnKvix Dic mieivni Rb
MnxZvi wbKU nBZ D cwigvY A_ Av`vq KwiZ cvwieb|
75| mieivnKvixi wg_v eYbv|(1) h Kvb AwbewZ
ew Kvb mieivn MnxZvi wbKU cY mieivn Kib Ges Ki Pvjvbc
MY Kwiqv Kvb wg_v `wjj Bmy Kib, hvnv D mieivnK GKwU
KihvM mieivn ewjqv cZxqgvb Ki, mB D mieivn KihvM
mieivn ewjqv MY nBe Ges D ew wbewZ nBqv _vwKj, mieivni
hB nvi chvR nBZ mB nvi Ki Av`vqhvM nBe:
Ze, kZ _vK h, hw` `wjjvw`Z DPZi nvi c`wkZ ev
AbywgZ nq, Zvnv nBj D DPZi nvi chvR nBe|
(2)Kwgkbvi D ewK bvwbi myhvM c`vb Kwiqv, ZvnvK
wbewZ ew Ges D mieivnK KihvM mieivn weePbv Kwiqv Ki
wbaviY Kwieb|
76| Ki myweav c`vb I i`KiY (negation)|(1) hw` Kvb
cwiKi (scheme) gvag GB AvBbi Kvb weavbi Aceenvi Kwiqv,
Kvb ew Kvb Ki myweav MnY Kib ev MnY Kwievi cZvkv
Kib, hvnvi GKgv ev cavb Dk nBj Ki myweav jvf; Zvnv nBj
Kwgkbvi Ki`vZvK bvwb c`vb Kwiqv wbavwiZ I cwZZ
Ggbfve Ki myweavi h_v_Zv wbicY, wbaviY, i`KiY ev nvmKiYi
Rb hywhy Av`k c`vb KwiZ cvwieb Ges Ggbfve myweav
jvfKvix ewi `vq-`vwqZ wbicY KwiZ cvwieb hb wekl cvewU
MnxZ nq bvB ev KvhKi nq bvB|
(2) GB avivi Dk Kvb Kvhaviv, Pzw, e`ve,
cwZkwZ, cwiKbv, cve ev Kvhg cKvk ev wbnxZ ev
AvBbmZfve ejerhvM nBK ev bv nDK cwiK (scheme) Gi Afy
nBe|
77| Ki wbaviYx bvwUki MnYhvMZv| (1) Ki
wbaviY bvwUki g~j ev mZvwqZ Kwc Kvhavivq P~ov cgvY
wnmve Ggbic MnYhvM nBe hb D Ki wbaviY h_vh_fve
mb Kiv nBqvQ Ges Ki wbaviY mwKZ Kvhg eZxZ, Ki
wbaviYi mKj welq Ges wbavwiZ Kii cwigvY h_v_ weewPZ
nBe|
(2)Kvb Ki hvnv wbaviY Kiv nBqvQ ev KvhKi Kiv nBqvQ,
Dnv AvKvi I cKviMZ KviY i` Kiv hvBe bv ev evwZj ev evwZjhvM
ewjqv MY Kiv hvBe bv|
(3) Kvb KvR bv Kiv ev Kvb fyj-wUi KviY Kvb Ki wbaviY
wZM ev cfvweZ nBe bv, hw` Ki wbaviY GB AvBbi mwnZ
mvgmc~Y nq Ges Ki wbaviYi AvIZvaxb ew ev hvnvi Dci Ki
wbavwiZ nBZ cvi Zvnvi bvg D bvwUk mvaviY aviYv Abyhvqx
DwjwLZ nq|
v`k Aavq
g~j mshvRb Ki KZc
78| g~j mshvRb Ki KZc Ges Dnvi KgKZv|(1)
GB AvBbi Dk c~iYK, g~j mshvRb Ki KZc bvg GKwU
Confidential Page 36 24.12.2012
KZc _vwKe hvnv evW, Z`axb GK ev GKvwaK g~j
mshvRb Ki `i Ges wbgewYZ g~mK KgKZv mg^q MwVZ
nBe, h_v:
(K) Pxd Kwgkbvi, g~j mshvRb Ki;
(L) Kwgkbvi, g~j mshvRb Ki;
(M) Kwgkbvi (Avcxj), g~j mshvRb Ki;
(N) Kwgkbvi (enr Ki`vZv BDwbU), g~j mshvRb Ki;
(O) gnvcwiPvjK, mUvj BUwjR mj;
(P) gnvcwiPvjK, wbixv, Mvq`v I Z` Awa`i, g~j
mshvRb Ki;
(Q) AwZwi Kwgkbvi ev AwZwi gnvcwiPvjK, g~j
mshvRb Ki;
(R) hyM Kwgkbvi ev cwiPvjK, g~j mshvRb Ki;
(S) Dc Kwgkbvi ev Dc-cwiPvjK, g~j mshvRb Ki;
(T) mnKvix Kwgkbvi ev mnKvix cwiPvjK, g~j mshvRb
Ki;
(&U) ivR^ KgKZv, g~j mshvRb Ki;
(V) mnKvix ivR^ KgKZv, g~j mshvRb Ki; Ges
(W) evW KZK wbqvMKZ Ab Kvb KgKZv|
(2) evW, miKvwi MRU cKvwkZ mvaviY ev wekl Av`k
viv, g~mK KgKZvMYi wbqvM Ges AvwjK Awa wbaviY
Kwiqv GB AvBb ev Z`axb cYxZ wewa-weavbi AvIZvq Zvnv`i
`vwqZ, KZe, gZv I Kvhvejx mywbw` KwiZ cvwie|
(3) evW, mgM `k ev wekl Kvb Aji Rb ev GKwU
wekl kYxi Ki`vZvi Rb, miKvwi MRU cKvwkZ mvaviY ev
wekl Av`k viv, GK ev GKvwaK enr Ki`vZv BDwbU MVb, D
BDwbU cqvRbxq msLK g~mK KgKZv wbqvM Ges D
BDwbUi KgcwZ wbaviY KwiZ cvwie|
79| g~mK KZci `vwqZ Ges KZe|(1) evW, GB
AvBbi Aaxb g~mK KZci bxwZ wbaviYx `vwqZ cvjbmn
Abvb mKj `vwqZ mv`b, KZe cvjb Ges gZv cqvM Kwie|
(2) g~mK KgKZvMY, evWi wbqY, Z`viwK Ges
Zveavb _vwKqv, wbgewYZ GK ev GKvwaK `vwqZ mv`b,
KZe cvjb, gZv cqvM I Kvhvejx mv`b Kwieb, h_v:
(K) Ki Av`vq Ges Dnvi wnmveiY msv Kvhg;
(L) GB AvBb Ges Dnvi Aaxb cYxZ wewa-weavbi
cqvM I ckvmwbK Kvhg; Ges
(M) GB AvBbi Dk c~iYK, evW KZK c` Ab
hKvb `vwqZ cvjb ev KZe I Kvhvejx mv`b|
(3) g~mK KgKZvMY, evW KZK mvaviY ev wekl
Av`k viv AvivwcZ cwimxgv I kZ mvc, GB AvBb ev Z`axb
cYxZ wewa-weavbi Aaxb
(K) Zvnv`i Dci b hveZxq `vwqZ I KZe cvjb, gZv
cqvM I Kvhvejx mv`b Kwieb Ges Kvb
EaZb KgKZv KZK Aab KgKZvK c`
mKj `vwqZ I KZe cvjb, gZv cqvM I Kvhvejx
mv`b Kwieb; Ges
(L) Kvb EaZb KgKZv Zvnvi Aab hKvb
KgKZvK c` ev Zvnvi Dci AwcZ mKj `vwqZ I
KZe cvjb, gZv cqvM I Kvhvejx mv`b KwiZ
cvwieb|
80| g~mK KgKZvi Av`k ev wmv mskvab
evWi gZv|evW ^-D`vM g~mK KgKZv KZK
wbwKZ hKvb Kvhavivi bw_c, ev ZrKZK c` hKvb
Confidential Page 37 24.12.2012
Av`k ev wmvi h_v_Zv hvPvBqi j, wbavwiZ cwZZ I
mgq, Dnv Zje Kwiqv cixv-wbixv KiZt hywhy hKvb Av`k
c`vb KwiZ cvwie:
Ze kZ _vK h, GBic Kvb Av`k viv Kvb ewi Rb GB
AvBbi Aaxb wbavwiZ Kvb AwaKvi ev evaevaKZv zY Kiv
hvBe bv|
81| gZv AcY|(1) evW, miKvwi MRU cvcb viv,
cvcb DwjwLZ mxgv I kZ mvc, hKvb g~mK
KgKZvK Zvnvi bvg I c`ex DjLc~eK GB AvBb ev Z`axb
cYxZ wewa-weavbi Aaxb Kwgkbvii hKvb `vwqZ cvjb I KZe
mv`bi gZv AcY KwiZ cvwie|
(2) evWi wfbZi wb`k bv _vwKj, Kwgkbvi ev
gnvcwiPvjK Z`ab hKvb g~mK KgKZvK Zvnvi GLwZqvivaxb
GjvKvq Zvnvi hKvb gZv cqvMi KZZ c`vb KwiZ cvwieb|
82| g~mK KgKZvK mnvqZv c`vb|(1) g~mK
KgKZvK GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb Zvnv`i
`vwqZ cvjbi cywjk, eWvi MvW evsjv`k, evsjv`k Kv
MvW I Avbmvii hKvb m`m Ges BDwbqb cwil`, DcRjv cwil`,
cimfv, Rjv cwil`, wmwU Kcvikb KZc, AveMvwi, , AvqKi
Ges gv`K`e msv Kvhg cwiPvjbv I wbqYKvix mKj miKvwi
KgKZvmn Ab hKvb miKvwi KgKZv Ges mKj evsK
KgKZv mnvqZv c`vb Kwieb|
(2)mnKvix Kwgkbvi c`ghv`vi wbg bnb Ggb Kvb g~mK
KgKZv, ZuvnvK mnvqZv Kwievi Dk Dc-aviv (1) G DwjwLZ
Kvb m`m, KZc ev KgKZv ev Ab Kvb ewK hKvb
ewi vei-Avei mwi wnmve, evsK GvKvDUi wnmve
weeiYx, `wjjvw`mn Ab hKvb Z_ mieivni Abyiva KwiZ cvwieb
Ges D Abyivai cwZ mswk m`m, KZc ev KgKZv
ZjeKZ Z_ mieivn KwiZ eva _vwKeb|
83| g~mK KgKZvi cek I Zjvwki gZv| (1) GB
AvBbi Dk c~iYK wbavwiZ cwZZ Kwgkbvii wbKU nBZ
gZvcv mnKvix Kwgkbvi c`ghv`vi wbg bnb Ggb hKvb
g~mK KgKZv wbewYZ gZv cqvM KwiZ cvwieb,
h_v:
(K) A_bwZK Kvhgi vb, Ab, Nievwo, hvbevnb,
BZvw`Z cek I Zjvwk; Ges
(L) A_bwZK Kvhg cwi`kb I Dnvi iKWc, bw_c,
`wjjvw` I wnmve cixvKiY|
(2) Dc-aviv (1) G DwjwLZ vb KvnviI Avevmj nBj, D
KgKZvK D vbi ^ZvwaKvix ev `vwqZcv ew ev
ZveavbKvixK wbavwiZ cwZZ bvwUk c`vb KwiZ nBe Ges
myhv nBZ myhv`q ch mgq Dic cek Kiv hvBe bv|
(3) Kvb ew GB AvBb ev Z`axb cYxZ wewai Kvb weavb
jsNb Kwij, mnKvix Kwgkbvi ev Z`~a c`ghv`vi g~mK
KgKZv D ewi evsK GvKvDU AcwiPvjbhvM (freeze) Kwievi
Rb mswk evsK KZcK wbavwiZ cwZZ, Abyiva KwiZ
cvwieb|
84| cY RKiY I Dnvi wbw| (1) hw` Kvb ew
GB AvBb ev Z`axb cYxZ weavb jsNb Kwiqv Kvb cY mieivn Kib
ev Kvb mev c`vb Kib, Zvnv nBj D cY, ev mev c`vbi
mwnZ mswk cY Kwgkbvi wbavwiZ cwZZ R I wbw
KwiZ cvwieb|
(2) Kvb Kvhaviv wbbvaxb _vKv Aevq Dc-aviv (1) Gi
Aaxb RKZ cY Kwgkbvi Dnvi gvwjK ev cwZwbwai AbyKj

Confidential Page 38 24.12.2012


wbavwiZ kZ I cwZZ AeZxKvjxb Qvo c`vb KwiZ
cvwieb|
85| e_Zv ev Awbqgi Rwigvbv Avivc| (1)
wbgewYZ mviYxi Kjvg (2) G ewYZ e_Zv ev Awbqgi
Kwgkbvi Kjvg (3) G ewYZ Rwigvbv Avivc KwiZ cvwieb, h_v:
mviYx
wgK e_Zv ev Awbqg Rwigvbvi cwigvY
bs
(1) (2) (3)
(K) wbavwiZ mgqmxgvi ga 10 (`k) nvRvi UvKv
wbeb ev ZvwjKvfywi Rb gv
Ave`b bv Kwievi e_Zv ev
Awbqg;
(L) wbeb ev UvbIfvi Ki mb`c 10 (`k) nvRvi UvKv
h_vvb c`kb bv Kwievi gv
e_Zv ev Awbqg;
(M) wbavwiZ mgqmxgvi ga 10 (`k) nvRvi UvKv
A_bwZK Kvhg gv
mwKZ Z_i cwieZb
mK KwgkbviK AewnZ bv
Kwievi e_Zv ev Awbqg;
(N) wbavwiZ mgqmxgvi ga 10 (`k) nvRvi UvKv
wbeb ev ZvwjKvfyw evwZji gv
Ave`b bv Kwievi e_Zv ev
Awbqg;
(O) aviv 9(5) Gi weavb cwicvjb bv 10 (`k) nvRvi UvKv
Kwievi e_Zv ev Awbqg; gv
(P) wbavwiZ ZvwiLi ga g~mK 10 (`k) nvRvi UvKv
ev UvbIfvi Ki `vwLjc ck bv gv
Kwievi e_Zv ev Awbqg;
(Q) `vwLjc Drcv` Kii Kvb cwigvY AbyjwLZ Drcv` Kii
Afy bv Kwievi e_Zv ev wY;
Awbqg;
(R) `vwLjc cvc DcKiY Kii iqvZ AwbqwgZfve MnxZ
AwaK MnY Kwievi Awbqg; DcKiY Kii wY;
(S) `vwLjc nvmKvix mg^qi ewaZ nvmKvix
cwigvY ew Kwievi ev mg^qi wY ev
ewKvix mg^qi cwigvY nvmKZ ewKvix
nvm Kwievi Awbqg; mg^qi wY;
(T) Ki Pvjvbc, wWU bvU, 10 (`k) nvRvi UvKv
WweU bvU, mgw^Z Ki gv
Pvjvbc ev Drm Ki KZb mb`c
c`vb bv Kwievi e_Zv ev
Awbqg;
(U) iKWc wbavwiZ cwZZ 10 (`k) nvRvi UvKv
msiY bv Kwievi e_Zv ev gv
Awbqg;
(V) wbavwiZ RvgvbZ c`vb bv 10 (`k) nvRvi UvKv
Kwievi e_Zv ev Awbqg; gv
(W) AvivwcZ Ki wbicY I cwikva cwinviKZ Kii
BQvKZfve cwinvi ev wY|
cwinvii Pv Kwievi Awbqg;

Confidential Page 39 24.12.2012


(2) Aciva ev Dc-aviv (1) G DwjwLZ e_Zv I Awbqg eZxZ
hw` Kvb ew GB AvBb ev Z`axb cYxZ wewagvjvi weavb
Abyhvqx KiYxq Kvb wKQz KwiZ e_ nb ev wbwl wKQz Kib,
Zvnv nBj Kwgkbvi D ewK D e_Zv ev KgKvi iZ I
cbtcywbKZvf`, wbavwiZ cwZZ I cwigvY, Rwigvbv Avivc
KwiZ cvwieb|
(3) Kvb NUbvq Aciva I e_Zv ev Awbqgi Dcv`vb _vwKj
Acivai Rb dR`vix gvgjv Ges e_Zv ev Awbqgi Rb Kvhaviv
MnY GB AvBbi Kvb wKQyB KwgkbviK evavM Kwie bv|
(4) cZK Kwgkbvi GB avivi Aaxb Rwigvbv Avivci c~e
mswk ewK bvwUki gvag bvwbi myhvM c`vb Kwieb|
(5) g~mK, m~iK , UvbIfvi Ki, my` I A_`i AwZwi
wnmve Rwigvbv c`q nBe|
86| bvq wbYqv_ (adjudication) Kvhaviv MnY
g~mK KgKZvMYi Avw_K mxgv|(1) GB AvBb ev Z`axb
cYxZ Kvb wewai Dk c~iYK, ev Kivivc I Av`vqi j
(K) Avg`vwb I ivwbi , KgKZvMY AvBbi
Aaxb Kvhaviv MnY Kwieb; Ges
(L) cY ev mev mieivni , g~mK KgKZvMY GB
AvBbi Aaxb, wbgewYZ mviYxZ DwjwLZ
Avw_K gZv mvc, Kvhaviv MnY Kwieb,
h_v:
mviYx
wgK KgKZv gZv
bs
(1) (2) (3)
(K) Kwgkbvi ev Pxd
cY ev mevi g~j 20 (Kzwo) j
Kwgkbvi UvKvi AwaK
(L) AwZwi Kwgkbvi
cY ev mevi g~j AbwaK 20
(Kzwo) j UvKv
(M) hyM Kwgkbvi cY ev mevi g~j AbwaK 15
(cbi) j UvKv
(N) Dc Kwgkbvi cY ev mevi g~j AbwaK 10
(`k) j UvKv
(O) mnKvix Kwgkbvi cY ev mevi g~j AbwaK 5
(cuvP) j UvKv
(P) ivR^ KgKZv cY ev mevi g~j AbwaK 2
(`yB) j UvKv:
Ze kZ _vK h, hmKj Kvhavivi welqei mwnZ Kvb
Avw_K mskl bvB Z_v Awbqg msv, mB mKj Kvhaviv
wbavwiZ g~mK KgKZv KZK wbw KwiZ nBe|
(2) cZK g~mK KgKZv GB avivi Aaxb MnxZ cZK
Kvhavivq mswk ewK bvwUki gvag bvwbi myhvM c`vb
Kwieb|
87| mgb ciY|(1) ivR^ KgKZvi wb bnb Ggb
Kvb g~mK KgKZv GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb
eev MnYi cqvRb h Kvb ewK mv c`vb I `wjjvw`
Dcvcbi Rb mgb ciY KwiZ cvwieb|
(2) Dc-aviv (1) Gi Aaxb mgbKZ h Kvb ew D KgKZvi
wb`k Abyhvqx mkixi ev cwZwbwai gvag DcwZ nBZ eva
_vwKeb:

Confidential Page 40 24.12.2012


Ze kZ _vK h, `Iqvbx Kvhwewai aviv 132 I 133 Gi Aaxb
mkixi DcwZ nBZ AevnwZcv ewK mkixi DcwZ nIqvi Rb
mgb ciY Kiv hvBe bv|
88| KgKZvMYi `vwqZ Ges gZv | (1) GB AvBb ev
Z`axb cYxZ wewagvjvi cqvM I KvhKiKiYv_ KgKZvMYi
wbgewYZ `vwqZ _vwKe, h_v:
(K) KihvM Avg`vwbi Dci AvivwcZ g~mK Av`vq; Ges
(L) m~iK AvivchvM cY Avg`vwbi Dci c`q
m~iK Av`vq|
(2) KgKZv Zvnvi Dci AvBb viv c` gZv GBicfve
cqvM KwiZ cvwieb hb D AvBbi Avivc msv weavbvejx
Avg`vwb cYi Dci GB AvBbi Aaxb AvivwcZ g~mK Ges m~iK
i cwZ GBic chvR nBe, hBic Dnv Avg`vwb i Dci
chvR nq|
89| MvcbxqZv|Z_ AwaKvi AvBb, 2009 (2009 mbi 20 bs
AvBb) Gi weavb mvc, GB AvBbi cqvM I evevqbi j Kvb
Ki`vZvi wbKU nBZ cv mKj Z_ Ges `wjjvw` Mvcbxq MY nBe|
qv`k Aavq
wbixv Ges Abymvb
90| Ki`vZvi A_bwZK Kvhg wbixv Ges
Abymvb|(1) Ki duvwK ivaK Kwgkbvi ev gnvcwiPvjK GB AvBb
ev Z`axb cYxZ wewagvjvi Aaxb hKvb ewi A_bwZK
Kvhgi hveZxq welq wbixv Ges Abymvb KwiZ cvwieb|
(2)evW, D wbixv Ges Abymvb Kvhg cwiPvjbvi j
wewa cYqb Ges AwWU gvbyqvj cYqb I cKvk Kwie|
(3)Kwgkbvi ev gnvcwiPvjK KZK gZv c` g~mK
KgKZv D AwWU gvbyqvj Abyhvqx wbixv Ges Abymvb
Kvhg mb Kwiqv Kwgkbvi ev gnvcwiPvjK eivei wbixv
cwZe`b `vwLj Kwieb|
(4) Dc-aviv (3) G DwjwLZ wbixv cwZe`b, wbixwZ Ki
gqv` Ki`vZvi c`q Kii `vq-`vwqZ D`NvwUZ nBj, Kwgkbvi ev
gnvcwiPvjK D Ki`vq wbaviY Kwieb, Ges AcwikvwaZ Kii Dci
chvR my` DjL Kwiqv Dnv Av`vqi Rb cieZx Kvhaviv
MnYi wbwg Dnv mswk KgKZvi wbKU ciY Kwieb|
91| g~mK KgKZvMYi gZv|(1) gZvcv g~mK
KgKZv Abygvw`Z Dk, bvwUk c`vbi gvag, hKvb
ewi wbKU wbgewYZ Z_vw` `vwe KwiZ cvwieb, h_v:
(K) wbixv Ges Abymvb Kvhg cwiPvjbvi Rb
Kvb ew mK cqvRbxq Z_; ev
(L) Kvb ewi KZZ _vKv `wjjvw` ev mv-cgvY|
(2) D gZvcv g~mK KgKZvi wbewYZ gZv
_vwKe, h_v:
(K) hKvb iKWci cwZwjwc Kwievi;
(L) hKvb iKW wbavwiZ cwZZ, R Kwievi;
(M) hKvb iKW ev cY mxj Kwievi; Ges
(N) wbavwiZ I cwZZ, hKvb ewi evsK
GvKvDU AcwiPvjbhvM (freeze) Kwievi eev
MnYi|
(3) gZvcv g~mK KgKZv KZK Kvb iKW, `wjjc ev
cY R Kwievi , Dnv hvnvi wbKU nBZ R Kiv nBqvQ Zvnvi
wbKU wbavwiZ cwZZ diZ c`vb KwiZ nBe|
(4) hw` Kvb ew Kvb `wjj ev Ab Kvb mv-cgvYi Dci
AvBbvbyMfve wekl AwaKvi `vwe Kib hvnv Kvb gZvcv g~mK
KgKZv R ev cixv KwiZ Pvnb, Zvnv nBj wekl AwaKvi
`vweKZ D KvMRcvw` Lvg Ave Kwiqv h_fve mxjhy Kwieb

Confidential Page 41 24.12.2012


Ges wekl AwaKvicv wKbv Zvnv wbaviYi Dk evWi
wbKU ciY Kwieb|
(5) GB Aavqi Kvb weavbej, AvRvwZK AvBbi Aaxb
Abymvbgy Kvb AvRvwZK msv, K~UbwZK feb, Kbmyjvi
ev we`kx ivi wgkbmg~n cek I Zjvwk Kiv hvBe bv|
evLv: GB avivq Abygvw`Z Dk A_
(K) Kvb ewi Ki`vq wbaviYi j Z_ msMn;
(L) Kvb ewi wbKU nBZ Ki msMni Dk Z_
msMn;
(M) Ki duvwK D`NvUb; ev
(N) GB AvBbi weavbvejx cwicvjb wbwZKiY|
92| Zveavbvaxb mieivn, cheY I bRi`vix|(1) h
Kvb Ki`vZv m~iK duvwKi Dk GB AvBbi weavbvejx
cwicvjb bv Kib, mB Kwgkbvi KZK Avw` g~mK KgKZv
wbavwiZ cwZZ D Ki`vZvi cKZ Ki`vq wbaviYi j, Zvnvi
m~iK AvivchvM A_bwZK Kvhg mswk hKvb vb
Zveavbvaxb mieivn, cheY Ges bRi`vix KwiZ cvwieb|
(2)D g~mK KgKZv DwjwLZ Ki`vZvi Ki`vq wbaviYi
Dk hveZxq Z_vejx DjL Kwiqv Kwgkbvii wbKU cwZe`b
`vwLj Kwieb|
(3)Dc-aviv (2) Gi Aaxb `vwLjKZ cwZe`b Ges GB AvBb ev
Z`axb cYxZ wewagvjvi Aaxb msMnxZ Z_vejxi wfwZ, Kwgkbvi
Ki`vZvK bvwbi myhvM c`vb Kwiqv Ki`vZvi cKZ Ki`vq
wbaviY KwiZ cvwieb|
93| GKvwaK `vwiK wbixv|Kvb wbewZ ev ZvwjKvfy
ew GKB Ki gqv`i Rb `yBevi wbixvi Afy nBe bv, hw` bv
Kwgkbvii wbKU wbfihvM Z_ _vK ev Zvnvi wekvm Kwievi
h_ KviY _vK h, D ew wbixwZ Ki gqv` fyj ev wg_v Z_ ev
`wjjvw` Dcvcb Kwiqv cZviYvi gvag Ki duvwK w`qvQb|
94| wekl wbixv|(1) wbavwiZ mxgv I kZ mvc,
hKvb wbewZ ev ZvwjKvfy ewi iKWc wbixvmn wekl
wnmve wbixv mv`bi wbwg evW hKvb wnmve wbixK
wbqvM KwiZ cvwie|
(2)Dc-aviv (1) Gi Aaxb wbqvMcv wnmve wbixK, GB avivi
Dk c~iYK, g~mK KgKZv ewjqv MY nBeb|
PZz`k Aavq
eKqv Ki Av`vq
95| eKqv Ki Av`vq|(1) g~mK, m~iK , UvbIfvi Ki,
my`, A_` ev Rwigvbvi Kvb A_ Ljvwc Ki`vZv KZK c`q
nBj, Kwgkbvi D eKqv Ki Ljvwc Ki`vZvi wbKU nBZ Av`vq Kwievi
Kvhg MnY Kwieb|
(2)eKqv Ki c`q ewjqv MY nBe, hw`
(K) eKqv Kii cwigvY `vwLjc c`q wnmve c`wkZ
nq Ges Dnv AcwikvwaZ _vK;
(L) Ljvwc Ki`vZvi Dci RvwiKZ Ki wbaviYx bvwUk
eKqv Kii cwigvY c`wkZ nq Ges Ljvwc Ki`vZv
bvwUk DwjwLZ mekl ZvwiL Dnv cwikva
KwiZ e_ nb; ev
(M) GB AvBbi Aaxb Kvb Kvhg wbcwi dj Kvb
eKqv Ki c`q nq |
(3)Dc-aviv (2) Gi Aaxb Ljvwc Ki`vZv KZK eKqv Ki c`q
nBj, Dnv Av`vqi j Kwgkbvi Ljvwc Ki`vZvi eivei bvwUk ciY
Kwieb|
(4)eKqv Ki Av`vqi Kvhavivq, eKqv Kii `vq I cwigvY
cgvYi , D bvwUk Pov cvgvY `wjj (conclusive proof) ewjqv
MY nBe|

Confidential Page 42 24.12.2012


(5) eKqv Ki Av`vqi Kwgkbvi wbgewYZ Kvhg
MnY Kwieb, h_v:
(K) Ljvwc Ki`vZvi Kvb A_ Kvb AvqKi, , g~mK ev
AveMvwi KZci wbqYvaxb _vwKj, Dnv nBZ
wbavwiZ cwZZ eKqv Ki KZb Kwieb;
(L) Ljvwc Ki`vZvi A_ Aci Kvb ew ev mnhvMx ev
Avw_K cwZvb ev evsKi wbKU _vwKj, D ew
ev evsK cwikva Kwievi Rb wb`k c`vb KwiZ
cvwieb;
(M) Ljvwc Ki`vZvi eemv Ab nBZ Kvb cY ev mevi
mieivn ei Av`k c`vb KwiZ cvwieb;
(N) Ljvwc Ki`vZvi Avg`vwbKZ cY Lvjvm ei j
febi wej Ae GwU (Bill of Entry) cwqvKiY wmg
eemv mbvKiY msLv e (lock) KwiZ cvwieb;
(O) Ljvwc Ki`vZvi evsK wnmve wbavwiZ cwZZ
AcwiPvjbhvM (freeze) Kwievi Av`k c`vb KwiZ
cvwieb;
(P) Ljvwc Ki`vZvi eemv Ab Zvjve Kwiqv ivwLevi
Av`k c`vb KwiZ cvwieb ev wbavwiZ mgq I
cwZZ Zvjve KwiZ cvwieb;
(Q) Ljvwc Ki`vZvi hKvb vei mw vK ev Avei
mw R Kwiqv wbavwiZ cwZZ weqi gvag
eKqv Ki Av`vq KwiZ cvwieb; ev
(R) Ljvwc Ki`vZvi Kvb wRv`vii wbKU nBZ
wbavwiZ kZ I cwZZ RvgvbZ MnY KwiZ
cvwieb|
(6) Kwgkbvi KZK eKqv Ki Av`vqi Avg`vwb h
cwZZ Av`vq Kiv nq mB GKB cwZZ D eKqv Ki Av`vq KwiZ
nBe|
96| `Iqvbx Kvhwewai Aaxb g~mK KgKZvi gZv|
`Iqvbx Kvhwewai Aaxb A_ Av`vqi `Iqvbx Av`vjZi h
gZv iwnqvQ GB AvBbi weavbvejx mvc, eKqv Ki Av`vqi
Dk gZvcv g~mK KgKZvi mBic GKB gZv _vwKe|
97| eKqv Ki Av`vqi Awai cwieZb|Ljvwc
Ki`vZv hw` Ab Kvb Kwgkbvii Awavaxb GjvKvq emevm Kib ev
Z`vb Zvnvi Kvb A_bwZK Kvhg ev mcw _vK, Zvnv
nBj Kwgkbvi D KwgkbviK eKqv Ki Av`vqi Rb Abyiva KwiZ
cvwieb Ges D Kwgkbvi eKqv Ki Ggbfve Av`vq Kwieb hb Dnv
Zvnvi GLwZqvi cvc eKqv|
98| Av`vqKZ A_ ev RvgvbZi wewjeUb|(1)
Av`vqKZ A_ ev RvgvbZi cwigvY eKqv Ki Acv Kg nBj,
wbavwiZ cwZZ D A_ ev RvgvbZ wbgewYZ gvbymvi
wewjeUb KwiZ nBe, h_v:
(K) c_gZ, c`q my`i cwigvY nvmKiYv_;
(L) wZxqZ, A_` ev Rwigvbvi cwigvY nvmKiYv_;
Ges
(M) ZZxqZ, g~mK, m~iK ev UvbIfvi Kii cwigvY
nvmKiYv_|
(2) Av`vqKZ A_ ev RvgvbZi cwigvY eKqv Ki Acv AwaK
nBj, Dc-aviv (1) Gi Aaxb wewjeUbi ci AwZwi A_ Ki`vZv ev
wRv`vii wbKU diZ c`vb KwiZ nBe|
(3) Dc-aviv (1) I (2) Abymvi Kvb A_ ev RvgvbZ wewjeUb
Kiv nBj, Kwgkbvi wbavwiZ mgq I cwZZ D welq eKqv Ki`vZv
ev wRv`viK AewnZ Kwieb|
99| Ljvwc Ki`vZvi vei mwi Dci miKvii
c~e^Z (lien) I Dnvi vK|(1) hw` Kvb Ljvwc Ki`vZv
wbavwiZ ZvwiL eKqv Ki cwikva KwiZ e_ nb, Zvnv nBj
Ljvwc Ki`vZvi gvwjKvbvaxb mKj mwi Dci miKvii AbyK~j
AMvwaKvi mb c~e^Z mw nBe Ges m~Y eKqv Ki
cwikva bv nIqv ch D c~e^Z ejer _vwKe|
(2) Kwgkbvi bvwUki gvag c~e^Z mwi welqwU
Ljvwc Ki`vZvK AewnZ Kwieb Ges bvwUk Rvwii GK gvmi ga
Confidential Page 43 24.12.2012
Ljvwc Ki`vZv eKqv Ki cwikva bv Kwij, Ljvwc Ki`vZvi D mw
Kwgkbvi wbavwiZ cwZZ vK I weq Kwiqv eKqv Ki Av`vq
KwiZ cvwieb|
100| cY RKiY, Dnvi weq I weqj A_i wewjeUb|
(1) eKqv Ki Av`vqi Dk hw` Kvb cY ZvrwYKfve Ges webv
bvwUk R Kiv nBqv _vK, Ze Kwgkbvi, h_vkxN me,
wbgewYZ ewi Dci Ri bvwUk Rvwi Kwieb, h_v:
(K) RKZ cYi gvwjK;
(L) R Kwievi AeewnZ c~e cY ndvRZKvix ev
wbqYKvix ew; ev
(M) RKZ cY `vwe Kib Ggb Kvb ew:
Ze kZ _vK h, hw` Kvb ew cY `vwe bv Kib, Zvnv
nBj Kvb bvwUk Rvwii cqvRb nBe bv|
(2) Dc-aviv (1) Gi Aaxb Kvb cY R Kiv nBj, wbewYZ
kZ Kwgkbvi D cY D ewi wbKU diZ c`vb KwiZ cvwieb,
h_v:
(K) h cwigvY eKqv Ki Av`vqi wbwg R Kiv nBqvQ,
mB cwigvY A_ cwikvai RvgvbZ c`vb Kiv nBj;
ev
(L) h cwigvY eKqv Ki Av`vqi wbwg R Kiv nBqvQ,
mB cwigvY A_ wKwZ cwikva KwiZ mZ nBqv
c_g wKwi A_ cwikva Kwij|
(3)hw` Ki cwikva Kiv bv nq ev Kvb RvgvbZ c`vb Kiv bv nq
ev Ljvwc Ki`vZv eKqv Ki wKwZ cwikva mZ nBqv c_g
wKwi A_ cwikva bv Kib, Zvnv nBj Kwgkbvi RKZ cY,
wbavwiZ mgqmxgv I cwZZ, weq KwiZ cvwieb|
(4)RKZ cYi weqj A_ wbgewYZ Dcvq wewjeUb
KwiZ nBe, h_v:
(K) c_gZ, cY RKiY, msiY Ges weqi LiPvw` cwikva
Kwiqv;
(L) wZxqZ, h cwigvY eKqv Ki Av`vqi wbwg cY R
Kiv nBqvwQj mB cwigvY A_ cwikva Kwiqv;
(M) ZZxqZ, GB AvBb viv iwnZ AvBbi Aaxb cvc
hKvb Ki cwikva Kwiqv; Ges
(N) PZy_Z, Aewk A_, hw` _vK, cYi gvwjKK diZ
c`vb Kwiqv|
(5) h Ki wbaviYi wfwZ eKqv Ki Av`vqi Rb cY R Kiv
nBqvQ mB Ki wbaviYi wei Kwgkbvi (Avcxj) ev AvcxjvZ
UvBeybvj ev mycxg KvU Kvhaviv PjvKvj wbgewYZ
eZxZ Ljvwc Ki`vZvi mw weq wMZ _vwKe, h_v:
(K) webhvM ev cPbkxj Kvb cY; Ges
(L) Kwgkbvi KZK wbavwiZ Kvb cY|
101| cwZwbwai `vq`vwqZ Ges evaevaKZv| (1)
eKqv Ki Av`vqi Dk Ljvwc Ki`vZvi Dci AvivwcZ mKj
`vq`vwqZ I KZe cvjbi Rb Ljvwc Ki`vZvi cwZwbwaI `vqx
_vwKeb|
(2)Ljvwc Ki`vZvi h cwigvY mw ev A_, cwZwbwai `Lj
ev wbqYvaxb iwnqvQ, Dnv eKqv Ki Av`vqi Dk cwZwbwai
wbKU nBZ Av`vqhvM nBe|
(3)eKqv Kii Rb cwZwbwaI ewMZfve `vqx _vwKeb hw`
wZwb eKqv Ki AcwikvwaZ _vKvKvj
(K) c`q A_ cwikvai wbwg cv ev D~Z A_
Dvjb Kib, DnvZ `vq mw Kib ev nvi Kib; ev
(L) Zvnvi `Lj _vKv D ewi Kvb A_ ev Znwej Dvjb
Kib ev Ab Kvb ewK c`vb Kib|
(4)cwZwbwa wnmve `vwqZ cvjb e_ nBj, GB AvBb ev
Z`axb cYxZ wewagvjvi Aaxb Ljvwc Ki`vZvi Dci AvivwcZ
`vwqZ Ges KZe cvjb Kiv nBZ GB avivi Kvb wKQzB Ljvwc
Ki`vZvK AevnwZ c`vb Kwie bv|
(5)hw` Kvb Ljvwc Ki`vZvi `yB ev ZZvwaK cwZwbwa
_vK, Zvnv nBj GB avivq DwjwLZ `vwqZ I KZemg~n D
cwZwbwaeMi h_fve Ges c_Kfve chvR nBe|
Confidential Page 44 24.12.2012
102| wiwmfvii `vwqZ|(1) Kwgkbvi eKqv Ki Av`vqi
wbwg wiwmfvii `Lj bIqv m` nBZ Ljvwc Ki`vZvi eKqv Ki
cwikva Kwievi Rb wiwmfviK Abyiva KwiZ cvwieb|
(2) Kwgkbvi KZK Dcaviv (1) Gi Aaxb Abyi nBj,
wiwmfvi D m`i weqj A_ nBZ eKqv Ki wbavwiZ cwZZ
cwikva Kwiqv cvgvwYK `wjjvw`mn KwgkbviK AewnZ Kwieb|
evLv: GB avivq wiwmfvi A_ Kvb AvBb ev Av`vjZ
KZK wbqvwRZ ev gZvcv Kvb ew|
103| Kvvbx ev ew msN ev mw Dbqb h_
D`vMi cwiPvjK ev D`vvi `vq| (1) hw` Kvb Kvvbx ev
ew msN ev mw Dbqb h_ D`vM eKqv Ki cwikva
e_ nq, Zvnv nBj h mgq D A_ eKqv nBqvwQj mB mgq
hvnviv D Kvvbx ev ew msN ev mw Dbqb h_
D`vMi cwiPvjK ev cwZwbwa ev D`vv wQjb Zvnviv h_vh_
mZKZv, `vwqZkxjZv Ges `Zv c`kb e_ nBj mKj h_ I
ewMZfve D A_ cwikvai Rb wbavwiZ mgqmxgv ch
`vqx _vwKeb|
(2)eKqv Ki cwikva `vqx cZK cwiPvjK ev cwZwbwa ev
D`vv, Abvb cwiPvjK ev cwZwbwa ev D`vvi wbKU nBZ
cybfiY (reimbursement) cvIqvi AwaKvix nBeb|
(3) D cwiPvjK, cwZwbwa, GRU ev D`vv KZK
mvw`Z KgKvi mvgwMKZvK zY bv Kwiqv wbgewYZ
KgKv D Kvvbx ev ew msN ev mw Dbqb h_
D`vM KZK mvw`Z nBqvQ ewjqv MY nBe, h_v:
(K) A_bwZK Kvhg ev Dnvi Askwekl cwiPvjbv;
(L) A_bwZK Kvhg cwqvq Kvb mieivn,
Avg`vwb ev ARb;
(M) cY cZKiY ev mev mieivn;
(N) RvwiKZ Kvb bvwUk cvw;
(O) `vwLjc ckKiY;
(P) Ki cwikva; ev
(Q) Z_ mieivn|
104| Askx`vwi Kvievi ev AwbMwgZ msNi
avivevwnKZv| hw`
(K) Kvb Askx`vwi Kvievi ev AwbMwgZ msN b~Zb Kvb
Askx`vi ev m`m fwZ ev Aemi MnYi KviY wejy
nBqv hvq ev AemvwqZ nq;
(L) we`gvb Aewk m`m mg^q b~Zb Kvb Askx`vwi
Kvievi ev AwbMwgZ msNi mw nq; Ges
(M) D Askx`vwi Kvievi ev AwbMwgZ msN mBic A_
bwZK Kvhg cwiPvjbv Ki, hvnv AemvwqZ
Askx`vwi Kvievi ev msNi viv cwiPvwjZ nBZ;
Zvnv nBj AemvwqZ Askx`vwi Kvievi ev msN Ges b~Zb
Askx`vwi Kvievi ev msN, GB AvBbi Dk c~iYK, GKwU AweQ`
Askx`vwi Kvievi ev msN ewjqv MY nBe|
105| Ki`vZvi gZz ev `DwjqvZ NvlYv| Kvb Ki`vZvi
gZzi ci ev Zvnvi `DwjqvZ NvlYvi ci hw` ZrKZK cwiPvwjZ
A_bwZK Kvhg Zvnvi mwi Uvw ev wbevnK viv
cwiPvwjZ nq, Zvnv nBj D wbevnK ev Uvw, GB Aavqi Dk
c~iYK, Ki`vZv ewjqv MY nBe|
106| eKqv Ki wKwZ cwikva|(1) eKqv Ki wKwZ
cwikva Kwievi wbwg Kwgkbvi GKRb Ljvwc Ki`vZvK wbavwiZ
mgqmxgv, kZ I cwZZ AbygwZ c`vb KwiZ cvwieb Ges Kvb
wKw cwikva e_Zvi KviY Dic AbygwZ evwZj KwiZ cvwieb|
(2) GB avivi Aaxb c` wKwZ eKqv Ki cwikvai
mgqmxgv 12 (evi) gvmi AwZwi nBe bv|
c`k Aavq
dig, bvwUk Ges iKWc msiY
107| iKWc Ges wnmve msiY|(1) Kvb wbewZ
ewi Ki`vq Ges Abvb `vq`bv wbicYi myweav_ 5 (cuvP) ermi

Confidential Page 45 24.12.2012


ch wbavwiZ Dcvq I cwZZ Ki`vZv Zvnvi A_bwZK
Kvhgi wnmvevw`, `wjjc Ges Abvb iKWc msiY Kwieb|
(2) Dc-aviv (1) Gi cwiwaK zb bv Kwiqv, msiwZ iKWc
Ges wnmvevw`i ga wbgewYZ welqmg~n Afy _vwKe,
h_v:
(K) KihvM ev Ki AevnwZcv wbwekl cY, mev
ev vei mw qi weeiYx, Ges Zrmswk Pvjvbc;
(L) cY, mev ev vei mw weq msv weeiYx;
(M) Ki Pvjvbc, wWU bvU, WweU bvU Ges D ew
KZK BmyKZ Ges cv mgw^Z Ki Pvjvbc Ges
Drm Ki KZb mb`c;
(N) D ew KZK cY Avg`vwb ev ivwb mswk
`wjjc;
(O) D ew KZK cZKZ cY Kvb wbw` mgq
hg~j mieivn Kiv nq mB g~j, cYi DcKiY-Drcv`
mK ev mnM (input-output coefficient), Ges D cYi
Dci cZKviK KZK c` g~jQvo ev iqvZ
mswk iKWc;
(P) m~iK AvivchvM mev mieivn ev m~iK
AvivchvM cYi cZKiY Ges mswk iKWc;
(Q) Ki Rgv c`vbi mg_b URvwi Pvjvb Ges URvwi
Pvjvb eZxZ Ab Kvb cwZZ Ki Rgv c`vb Kiv nBqv
_vwKj Dic Rgv c`vbi mg_b `vwjwjK cgvYvw`;
(R) cwZwU Ki gqv`i `vwLjc; Ges
(S) wbavwiZ Ab Kvb `wjjvw` ev iKWc|
108| dig, bvwUk Ges `wjjvw`i mZvqb|GB AvBbi
Dk c~iYK Kvb dig, bvwUk, `vwLjc Ges Abvb `wjji AvKvi
Ges AvKwZ evW hic Dchy ewjqv weePbv Kwie, mBic
cwZZ wbaviY KwiZ cvwie|
109| bvwUk Rvwi|(1) GB AvBbi Dk c~iYK, Kvb
mgb ev bvwUk ev wmv ev Av`k ev wb`k Kvb ewi Dci
Rvwi Kiv cqvRb nBj, Dnv D ewi Dci h_vh_fve Rvwi Kiv
nBqvQ ewjqv MY nBe, hw` Dnv
(K) MnY
D ew ev Zvnvi cwZwbwa KZK ewMZfve
Kiv nq;
(L) eemvqi
D ewivbmekl vZnq;evsjv`ki evmvb ev
ciY Kiv
(M) WvKhvM
D ewiciY mekl
Kiv nq;vZ wVKvbvq iwRwKZ
(N) BjKUwbK cwZZ ciY Kiv nq; ev
(O) `dv (K) nBZ `dv (N) G DwjwLZ cwZZ Rvwi Kiv bv
hvq;
Zvnv nBj mswk g~j mshvRb Ki Kvhvjqi bvwUk
evW AvuwUqv `Iqv nq|
(2)GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb RvwiKZ
bvwUk m~Y ev AvswkKfve cwicvwjZ nIqvi ci bvwUk Rvwii
eaZv mK Kvb ck Dvcb Kiv hvBe bv|
110| `wjjci eaZv|(1) GB AvBb ev Z`axb cYxZ
wewagvjvi Aaxb RvwiKZ ev gZvcv g~mK KgKZv KZK
c` Kvb bvwUk ev Abvb `wjj h_vh_ ewjqv MY nBe, hw`
DnvZ mswk KgKZvi ^vi, Ges bvg I c`ex gyw`Z ev
vhy _vK Ges Uwjdvb ev dv ev gvevBj dvb bi ev B-
gBj wVKvbv DjL _vK Ges bvwUkwU GKwU `vwiK bw_ I c bi
mwjZ nq|
(2)GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb cZKZ,
BmyKZ ev mvw`Z Kvb `wjj
Confidential Page 46 24.12.2012
(K) dig Kiv nq bvB ewjqv evwZj ev evwZjhvM MY
nBe bv; ev
(L) DnvZ Kvb fyj-wU _vwKj ev wKQz ev` cwoj Dnvi
h_v_Zv yY nBe bv;
hw` Dnv welq I cmsMi mwnZ msMwZc~Y nq|
lvok Aavq
Aciva, wePvi I `
111| g~mK wbeb ev UvbIfvi Ki mb`c I Ki `wjj
msv Aciva I `|hw` Kvb ew Amr Dk
(K) Rvj ev fyqv eemv mbvKiY msLv m^wjZ g~mK
wbeb mb`c ev UvbIfvi Ki
mb`c ev mgw^Z Ki Pvjvbc Ges Drm Ki KZb
mb`c Zix ev eenvi Kib; ev
(L) Rvj ev fyqv Ki Pvjvbc, wWU bvU, WweU bvU,
mgw^Z Ki Pvjvbc Ges Drm Ki KZb mb`c Zix ev
eenvi Kib;
(M) Ab Kvb Dcvq c`q Ki duvwK c`vb Kib; ev
(N) D ew cvc bv nIqv mI Ki dir `vwe Kib;
Zvnv nBj wZwb Ab~a 1 (GK) ermi Kviv` ev c`q Kii
mgcwigvY A_` ev Dfq ` `wZ nBeb|
112| wg_v ev wevwKi weewZ ev weeiY c`vbi
Aciva I `|hw` Kvb ew Amr Dk Kvb Ki `wjjvw`Z g~mK
KgKZvi wbKU wg_v, wevwKi weeiY ev weewZ c`vb Kib,
Zvnv nBj wZwb Ab~a 6 (Qq) gvm Kviv` ev c`q Kii
mgcwigvY A_` ev Dfq ` `wZ nBeb|
113| cwZeKZv mwi Aciva I `|g~mK KgKZvK
GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb `vwqZ cvjb hw` Kvb
ew Amr Dk cwZeKZv mw Kib ev mwi Pv Kib, Zvnv
nBj wZwb Ab~a 6 (Qq) gvm Kviv` ev Ab~b 10(`k) nvRvi
UvKv ev Ab~a 2 (`yB) j UvKv A_` ev Dfq ` `wZ nBeb|
114| Acivai Z`, wePvi I Avcxj|(1) dR`vix Kvhwewa
ev AvcvZZ ejer Ab Kvb AvBb hvnv wKQzB _vKzK bv Kb,
Acivamg~n dR`vix Kvhwewai Aaxb wbqvMcv c_g kYxi
RywWwmqvj gvwRU ev gUvcwjUb gwRU KZK
wePvh nBe Ges wZwb GB AvBb ewYZ h Kvb A_` Avivc
KwiZ cvwieb|
(2) Acivamg~n RvwgbhvM (bailable) I A-AvgjhvM (non-
cognizable) nBe|
(3)Kwgkbvii c~evbygv`b mvc, mnKvix Kwgkbvi
c`ghv`vi wbg bnb, Ggb Kvb g~mK KgKZvi wbKU nBZ
wjwLZ AwfhvM eZxZ, D gvwRU Kvb Aciva wePviv_ MnY
Kwieb bv|
(4) wbavwiZ cwZ I mgqmxgvi ga g~mK KgKZv GB
AvBbi Aaxb `bxq Acivai Z` mb Kwieb|
(5) D gvwRU dR`vix Kvhwewai Aaxb wePvii
h msw wePvi cwZ Aej^b Kib mB GKB cwZZ
Acivamg~ni wePvi Kwieb Ges D Aciva msv Avcxj, wiwfD,
wiwfkb, BZvw` dR`vix Kvhwewai Aaxb wbw KwiZ nBe|
115| RywWwmqvj gvwRU ev gUvcwjUb
gvwRUi AwZwi gZv|GB AvBbi Dk c~iYK Aciva
msNUbKvixi evsK GvKvDU AcwiPvjbhvM (freeze) Kwievi gZv
RywWwmqvj gvwRUi ev gUvcwjUb gvwRUi _vwKe|
116| Kvvbx, ew msN ev mw Dbqb h_
D`vM KZK Aciva msNUb|(1) Kvb Kvvbx ev ew msN
ev mcw Dbqb h_ D`vM KZK Kvb Aciva msNwUZ nBj,
D Acivai mwnZ mswkZv iwnqvQ Ggb cZK cwiPvjK, Askx`vi,
cavb wbevnx, eevcK, mwPe, KgKZv, KgPvix,
cwZwbwa ev g~mK GRU D Aciva msNUb KwiqvQb ewjqv MY
nBe, hw` bv wZwb cgvY KwiZ cvib h, D Aciva Zvnvi
AvZmvi msNwUZ nBqvQ ev D Aciva msNUb iva Kwievi Rb
wZwb h_vmva Pv KwiqvQb|

Confidential Page 47 24.12.2012


(2) D cwiPvjK, Askx`vi, cavb wbevnx, eevcK, mwPe,
KgKZv, KgPvix, cwZwbwa ev g~mK GRUi wei
`vqiKZ gvgjvi GKB Kvhavivq D KvcvbxK Awfhy I `vlx
mve Kiv hvBe, Ze D Kvcvbxi Dci A_` eZxZ Kviv`
Avivc Kiv hvBe bv|
117| Aciva mnvqZvKvix|hw` Kvb ew Kvb Aciva
msNUb mnvqZv ev mnhvwMZv Kib ev civwPZ ev cjy Kib,
Zvnv nBj D ew Aciva msNUbKvixi bvq GKB Aciva Acivax ewjqv
MY nBeb Ges D Acivaxi bvq GKB ` `wZ nBeb|
118| gvgjv `vqii c~evbygv`b|Kwgkbvii
c~evbygv`b eZxZ, Kvb Acivai Rb Kvb Av`vjZ gvgjv `vqi
Kiv hvBe bv|
119| Acivai Avcvlidv|(1) wbavwiZ cwZZ
Acivamg~n AvcvlhvM (compoundable) nBe|
(2) gvgjv `vqi Kwievi Rb Kwgkbvi KZK c~evbygv`bi
c~e ev ci evW KZK wbavwiZ cwZ I kZ Avcvlidv Kiv
hvBe, Ze gvgjv iRy Kwievi ci Avcvlidv KwiZ nBj Av`vjZi
AbygwZ MnY KwiZ nBe|
120| A_` c`q Kii AwZwi|RywWwmqvj gvwRU
ev gUvcwjUb gvwRU KZK AvivwcZ A_` c`q
g~mK, m~iK , UvbIfvi Ki ev Rwigvbvi AwZwi wnmve MY
nBe|
m`k Aavq
Avcxj I wiwfkb
121| Kwgkbvi (Avcxj) Gi wbKU Avcxj| (1) GB AvBb ev
Z`axb cYxZ wewagvjvi Aaxb AwZwi Kwgkbvi ev Zrwbg c`avix
g~mK KgKZv KZK MnxZ Kvb wmv ev c` Kvb Av`k
viv Kvb Ki`vZv ev g~mK KgKZv msz nBj, wZwb
wbavwiZ cwZZ D wmv ev Av`k Rvixi 90 (beB) w`bi ga
Kwgkbvi (Avcxj) Gi wbKU Avcxj `vqi KwiZ cvwieb|
(2) g~mK KgKZv eZxZ Kvb msz ew KZK Dc-aviv
(1) Gi Aaxb Avcxj `vqi Kwievi , ZvnvK D Avcxj `vqiKvj
ZwKZ Av`k DwjwLZ `vweKZ Kii `k kZvsk ev `vweKZ Ki bv
_vwKj, AvivwcZ Rwigvbvi `k kZvsk cwigvY A_ cwikva KwiZ
nBe|
(3) Kwgkbvi (Avcxj) wbavwiZ cwZZ cMYK h_vh_
bvwbi myhvM c`vb Kwiqv, mevP 1 (GK) ermii ga Avcxj
Kvhg wbw Kwieb|
(4) Kwgkbvi (Avcxj) ZwKZ Av`k ev wmv envj ivwLZ
ev cwieZb KwiZ ev evwZj KwiZ ev wZwb hic mZ gb
Kwieb, mBic Av`k c`vb KwiZ cvwieb:
Ze kZ _vK h, cv_wgK chvq (de novo) wZwb
KvhavivwU cybweePbvi Rb wigv ciY Kwieb bv|
(5)Avcxj wbw Kwievi cqvRb Kwgkbvi (Avcxj),
wbavwiZ cwZ I mgq ZwKZ welq AwaKZi wbixv, Z`
Abyvb, Z_ msMn ev Kvhavivi h_v_Zv hvPvB KwiZ cvwieb|
(6) GB AvBb ev Z`axb cYxZ wewagvjvq hvnv wKQzB _vKzK
bv Kb, hw` Kwgkbvi (Avcxj) wbavwiZ mgqmxgvi ga Avcxj
wbw KwiZ e_ nb, Zvnv nBj AvcxjwU Kwgkbvi (Avcxj) KZ
K gyi Kiv nBqvQ ewjqv MY nBe|
122| AvcxjvZ UvBeybvj Avcxj|(1) Kwgkbvi ev
Kwgkbvi (Avcxj) ev gnvcwiPvjK ev mgghv`vi Kvb g~mK
KgKZv KZK GB AvBb ev Z`axb cYxZ wewagvjvi Aaxb c`
Kvb Av`k ev wmv viv Kvb ew ev g~mK KgKZv msz
nBj, wZwb wbavwiZ cwZZ ZwKZ wmv ev Av`k Rvixi 90
(beB) w`bi ga AvcxjvZ UvBeybvj Avcxj `vqi KwiZ cvwieb|
Confidential Page 48 24.12.2012
(2)g~mK KgKZv eZxZ, Ab Kvb ew KZK Dc-aviv (1)
Gi Aaxb Avcxj `vqi Kwievi , ZvnvK D Avcxj `vqiKvj ZwKZ
Av`k DwjwLZ `vweKZ Kii `k kZvsk ev `vweKZ Ki bv _vwKj,
AvivwcZ Rwigvbvi `k kZvsk cwigvY A_ cwikva KwiZ nBe|
(3)AvcxjvZ UvBeybvj Avcxji cMYi bvwb MnYi ci
AeZxKvjxb Ki Av`vqi wMZv`kmn hic mZ Ges mgxPxb
gb Kwieb mBic Av`k c`vb KwiZ cvwieb|
(4)Ki Av`vq wMZKiY msv AvcxjvZ UvBeybvji hKvb
AeZxKvjxb Av`k, Dnv c`vbi ZvwiL nBZ 6 (Qq) gvm
AwZevwnZ nBevi cii w`em AKvhKi nBe, hw` bv KvhavivwU
P~ovfve wbb Kiv nq, ev Dnvi c~e AvcxjvZ UvBeybvj
KZK AeZx Av`k cZvnvi Kiv nq|
(5) GB AvBb ev Z`axb cYxZ wewagvjvq hvnv wKQzB
_vKzK bv Kb, hw` AvcxjvZ UvBeybvj 2 (`yB) ermi mgqmxgvi
ga AvcxjwU wbw KwiZ e_ nq, Zvnv nBj AvcxjwU AvcxjvZ
UvBeybvj KZK gyi Kiv nBqvQ ewjqv MY nBe|
(6)AvcxjvZ UvBeybvj Ges Dnvi emg~ni KgcwZ D
UvBeybvj KZK wbavwiZ nBe|
(7) AvcxjvZ UvBeybvji Kvhg `wewa, 1860 (1860 mbi
45 bs AvBb) Gi aviv 193 Ges aviv 228 Gi Aaxb wePvi wefvMxq
Kvhaviv wnmve MY nBe Ges Dnv `Iqvbx Kvhwewai Aaxb
GKwU `Iqvbx Av`vjZ wnmve MY nBe|
123| Kvhavivq mv cgvYi `vq|(1) Kwgkbvi (Avcxj) I
AvcxjvZ UvBeybvji Kvb Kvhavivq wePvh welq cgvYi
wbavwiZ cwZZ Kwgkbvi KZK c` njdbvgv Pov cgvY
wnmve MY nBe, hw` bv Ki`vZv D njdbvgvi welqwU Lb Kwiqv
wfbic cgvY ck KwiZ cvib|
(2)D njdbvgvi mwnZ Kwgkbvi KZK BmyKZ bvwUk
Ges mswk Abvb `wjj mshy KwiZ nBe|
124| nvBKvU wefvM wiwfkb|(1) evW ev AvcxjvZ
UvBeybvji Av`k viv msy ew ev Kwgkbvi ev gnvcwiPvjK
c`ghv`vi wbg bnb, Ggb Kvb g~mK KgKZv, D Av`ki
AvBbMZ ck evsjv`k mycxg KvUi nvBKvU wefvM
wiwfkbi Ave`b `vwLj KwiZ cvwieb|
(2) AvcvZZ ejer Ab Kvb AvBb hvnv wKQzB _vKzK bv
Kb, D wiwfkbi welq, hZ`~i me `Iqvbx Kvhwewai
weavbvejx chvR nBe|
(3)Dc-aviv (1) Gi Aaxb nvBKvU wefvM wiwfkbi Ave`b
`vwLji , Zvgvw` AvBb, 1908 Gi aviv 5 chvR nBe|
(4)g~mK KgKZv eZxZ, Ab Kvb ew KZK Dc-aviv (1)
Gi Aaxb nvBKvU wefvM wiwfkbi Ave`b `vwLji , ZvnvK
ZwKZ Av`k DwjwLZ c`q Kii ev Rwigvbvi 10 (`k) kZvsk A_
cwikva KwiZ nBe|
125| weK Dcvq weiva wbw|(1) GB AvBbi Ab
Kvb weavb hvnv wKQzB _vKzK bv Kb, Kvb Ki`vZv wbavwiZ
cwZ, kZ ev mgq Kvb weiva weK Dcvq wbwi Rb
wbavwiZ cvbj nBZ ZrKZK wbevwPZ Kvb mnvqZvKvixi
wbKU Ave`b KwiZ cvwieb Ges mnvqZvKvix wbavwiZ cwZ,
kZ ev mgq D weiva weK Dcvq mgSvZvi wfwZ wbwi
eev MnY KwiZ cvwieb|
(2) evW, miKvwi MRU cvcb viv, weK Dcvq weiva
wbwi Ave`b cwqvKiYi Rb, mgq mgq, GK ev GKvwaK
g~j mshvRb Ki KwgkbviU wbaviY KwiZ cvwie|
Confidential Page 49 24.12.2012
(3)Kvb weiva weK Dcvq mgSvZvi wfwZ wbw nBj,
D mgSvZvi wei Kvb Av`vjZ Avcw Dvcb Kiv hvBe bv Ges
hmKj weiva weK Dcvq mgSvZvi wfwZ wbw Kiv me
nBe bv, mB mKj weivai , GB AvBbi weavbvbyhvqx cybivq
Kvhaviv MnY KwiZ nBe|
(4)Kvb weiva weK Dcvq m~Y ev AvswkKfve
wbw Kiv me bv nBj, D cv Aej^bi Rb ewqZ mgqKvj
Avcxj `vqii mgqmxgv MYbvq Afy nBe bv|
evLv: GB avivq, weiva A_ GB AvBb ev Z`axb
cYxZ wewai cqvM nBZ D~Z Kvb weiva; wK Aciva ev
AvBbMZ ck RwoZ iwnqvQ Ggb weiva Dnvi Afy nBe bv|
Av`k Aavq
wewea
126| miKvi KZK Ki AevnwZ|(1) RvZxq iZc~Y
cwiwwZ gvKvwejvi wbwg ZvrwYK Kvhg MnYi cqvRb
nBj miKvi cieZx A_ AvBb KvhKi nIqvi c~e ch wbw`
gqv`i Rb, miKvwi MRU cvcb viv, GB AvBbi Aaxb
AvivchvM Kii AvswkK ev mgy`q AevnwZ c`vb KwiZ cvwie,
Ze GB Dc-avivi Aaxb c` AevnwZ cieZx A_ AvBb Afy
Kiv bv nBj Dnv ^qswqfve AKvhKi nBe|
(2) AvRvwZK mnvqZv I FY PzwZ, D Pzwi Aaxb Kvb
Avg`vwb ev mieivni Dci chvR Kii AvswkK ev mgy`q AevnwZ
c`vb Kwievi weavb Afy _vwKj, miKvi, miKvwi MRU cvcb
viv, GB AvBbi Aaxb AvivchvM Kii AvswkK ev mgy`q AevnwZ
c`vb KwiZ cvwie, Ges
(K) Avg`vwbi : Avg`vwbK AevnwZ c`vb Kwiqv
AevnwZ KvhKi Kiv nBe; Ges
(L) mieivni : D mieivnwUK ev AevnwZcv ewK
c` mieivn AevnwZ c`vb bv Kwiqv aviv 71 Gi Aaxb
dir c`vbi gvag AevnwZ KvhKi Kiv nBe|
127| c`q Kii Dci my` Avivc| (1) hw` Kvb ew
wbavwiZ ZvwiL ev D ZvwiLi c~e, Kwgkbvii wbKU c`q Ki
cwikva KwiZ e_ nb, Zvnv nBj ZvnvK wbavwiZ ZvwiLi
cieZx w`b nBZ cwikvai w`b ch c`q Kii cwigvYi Dci
gvwmK 2 (`yB) kZvsk mij nvi my` cwikva KwiZ nBe|
(2)h cwZZ D ewi wbKU nBZ c`q Ki Av`vq Kiv nq
mB GKB cwZZ Kwgkbvi Zvnvi wbKU nBZ my` Av`vq Kwieb|
(3) Kvb ew KZK my`mn Kii Kvb cwigvY A_
cwikva Kwievi ci, hw` cgvwYZ nq h, my`i mwnZ mswk A_
c`q wQj bv, Zvnv nBj D A_i Dci cwikvwaZ my` ZvnvK diZ
c`vb KwiZ nBe|
(4) A_` ev Rwigvbvi AwZwi wnmve D my` c`q nBe|
128| AbjvBb Kvhmv`b, `vwLjc ckKiY Ges Ki
cwikva, BZvw`|Z_ I hvMvhvM chyw AvBb, 2006 (2006
mbi 39 bs AvBb) Gi weavbvejx mvc, GB AvBbi Aaxb
mvw`Ze h Kvb Kvhg wbavwiZ mgqmxgv, kZ I cwZZ
AbjvBb ev BjKUwbK gvag mv`b Kiv hvBe|
129| Av`vjZ gvgjv `vqii cwZeKZv|evW ev
Kvb Kwgkbvi KZK c` Kvb Av`k ev wmv ev MnxZ Kvb
eevi (Ki wbicY, Ki Avivc, Rwigvbv Avivc, my` Avivc, Ki
Av`vqKiY evwZj ev cwieZb Kwievi Rb ev Kvb wbixv, Z` ev
Abymvb ev GBic mKj welq) wei GB AvBb ev Z`axb cYxZ

Confidential Page 50 24.12.2012


wewagvjvi Aaxb Kvhaviv iRy ev gvgjv `vqi Kiv eZxZ Ab Kvb
Av`vjZ Kvb gvgjv `vqi Kiv hvBe bv|
130| g~mK civgkK wbqvM|(1) Kvb Kvhavivq Kvb
Ki`vZvi c cwZwbwaZ Kiv ev ZvnvK civgk c`vbi Rb
jvBmavix g~mK civgkKMYi ga nBZ hKvb ewK wbqvM
Kiv hvBe|
(2) Dc-aviv (1) Gi Dk c~iYK, g~mK civgkK wnmve
Kvhg cwiPvjbv KwiZ AvMnx cZK ew, wbavwiZ cwZ I
kZ, evWi wbKU Ave`b Kwij evW, wbavwiZ cwZ I
kZ, D ewK g~mK civgkKi jvBm c`vb KwiZ cwie|
131| KiwYK wU, BZvw`i mskvabGB AvBb ev Z`axb
cYxZ wewagvjvi Aaxb KZ Kvb KgKv Kvb KiwYK ev
MvwYwZK fyj-wU _vwKj g~mK KgKZv D fyj-wU mskvab
KwiZ cvwieb|
132| `wjjci cZvwqZ Abywjwc|Ki`vZv KZK
Ave`bi wfwZ, wbavwiZ kZ I cwZZ, Kwgkbvi wbgewYZ
`wjjci cZvwqZ Abywjwc c`vb KwiZ cvwieb, h_v:
(K) Ki`vZv KZK g~mK KgKZvi wbKU mieivnKZ
`wjjvw` ev KvMRc;
(L) Drm Ki KZbKvix mv KZK Ki KZbi cgvY^ic
g~mK KgKZvi wbKU `vwLjKZ `wjjc; ev
(M) evW KZK wbavwiZ Ab Kvb `wjj|
133| g~mK Qvoc c`vb|(1) Kvb Ki`vZv wbavwiZ kZ
I cwZZ g~mK Qvoci Rb Kwgkbvii wbKU Ave`b KwiZ
cvwieb|
(2) Kwgkbvi wbavwiZ cwZZ D Ki`vZvK g~mK Qvoc
c`vb KwiZ cvwieb, hw` wZwb GB gg wbwZ nb h
(K) Ki`vZvi wbKU Kvb Ki cvIbv ev eKqv bvB; ev
(L) Ki`vZv Ki cwikvai Rb RvgvbZ c`vb KwiqvQb|
134| ew gvwjKvbvaxb cwZvbi gvag Kvhg
mv`b|evW, wbavwiZ cwZ I kZ, wbgewYZ GK ev
GKvwaK Kvhvejx cwZhvwMZvg~jK g~j ew gvwjKvbvaxb
cwZvbi gvag wbb KwiZ cvwie, h_v:

(K) `vwLjc DwjwLZ cv_wgK Z_mn Ab hKvb Z_


Afyw Ges cwqvKiY;
(L) eemv mbvKiY msLv c`vb Kiv nBqvQ Ggb mKj
ewi ZvwjKv cZKiY;
(M) evW KZK wbavwiZ Ab Kvb Kvhg|
135| wewa cYqbi gZv|GB AvBbi Dk c~iYK Ges
Dnvi weavbvejx mvc, evW, miKvix MRU cvcb viv,
wewa cYqb KwiZ cvwie|
136| BsiwRZ Ab~w`Z cvV cKvk|(1) GB AvBb
ceZbi ci miKvi, cqvRb gb Kwij, miKvwi MRU cvcb
viv, GB AvBbi evsjv cvVi BsiwRZ Ab~w`Z GKwU wbfihvM
cvV (Authentic English Text) cKvk KwiZ cvwie|
(2) evsjv cvV I BsiwR cvVi ga weivai evsjv cvV
cvavb cvBe|
137| iwnZKiY I ndvRZ|(1) GB AvBb ceZbi m m
g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) iwnZ nBe|
(2) D AvBb iwnZ nIqv mI
(K)D AvBbi Aaxb KZ ev MnxZ eev, mvgmc~Y
nIqv mvc, GB AvBbi Aaxb KZ ev MnxZ nBqvQ
ewjqv MY nBe;
Confidential Page 51 24.12.2012
(L) D AvBbi Aaxb cYxZ mKj wewa, c` mKj Av`k,
RvwiKZ mKj cvcb ev bvwUk GB AvBbi
weavbvejxi mwnZ mvgmc~Y nIqv mvc, iwnZ ev
mskvwaZ bv nIqv ch, ejer _vwKe Ges GB AvBbi
Aaxb cYxZ, c` ev RvwiKZ nBqvQ ewjqv MY
nBe;
(M) D AvBb viv ev Dnvi Aaxb AvivwcZ Kvb Ki ev
wdm ev Ab Kvb cvIbv, GB AvBb ceZbi AeewnZ
c~e Abv`vqx _vwKj, Dnv D AvBb Abyhvqx Av`vq
Kiv nBe, Ges Kvb welq Awbb _vwKj, Zvnv D
AvBb Abyhvqx wbb nBe hb D AvBb iwnZ nq
bvB|
138| vwKvjxb Ki wnmve|(1) aviv 33 Gi weavbvejx
mI, KihvM mieivni Dci AvivwcZ g~j mshvRb Ki GB
AvBb ceZb w`em c`q nBe, hw`
(K) Kvb mieivn ceZb w`emi ci c`vb Kiv nBqv _vK
ev ci c`vb Kiv nq; Ges
(L) Kvb mieivni Rb ceZb w`emi c~e Ki Pvjvbc
Bmy Kiv nq ev mieivni g~j cwikva Kiv nq ev Dfq
Kvhg mb Kiv nq;
Ze, hw` g~j mshvRb Ki AvBb, 1991 Gi Aaxb D ew
mieivni Dci g~j mshvRb Ki cwikva Kwiqv _vKb Ges D g~j
mshvRb Ki D AvBbi Aaxb Kwgkbvii wbKU ckKZ `vwLjc
c`kb Kwiqv _vKb, Zvnv nBj g~j mshvRb Ki c`q nBe bv|
(2) Dc-aviv (1) Gi AvIZvq mvw`Z Kvb mieivn AvbywgK ev
chve mieivn nBj, cZK Aski Dci c_Kfve g~j mshvRb Ki
c`q nBe Ges mvw`Z Kvhg c_K mieivn wnmve MY nBe|
139| GB AvBb ceZbi ci Ave Pzw|GB AvBb
ceZbi ci Kvb Pzw mvw`Z nBj Ges D PzwZ g~j
mshvRb Ki Ges m~iK i weavb Afy bv _vwKj-
(K) D Pzwg~ji ga mieivni Dci c`q g~j mshvRb Ki
Ges m~iK (hw` _vK) Afy AvQ ewjqv MY nBe; Ges
(L) mieivnKvix D mieivni Pzwg~j wbaviYKvj g~j
mshvRb Ki Ges m~iK (hw` _vK) Afy bv KwijI D Pzwi
Aaxb c` mieivni Dci mieivnKvix KZK D Ki cwikva KwiZ
nBe|
c_g Zdwmj
(aviv 26 `e)
AevnwZcv mieivn ev Avg`vwb
c_g L
(1)gv`K`e wbqY AvBb, 1990 (1990 mbi 20 bs AvBb) Gi
wZxq Zdwmj DwjwLZ mKj cY, evsjv`k cZKiY ev
Drcv`bi |
(2) wbgewYZ mieivn ev Avg`vwbmg~n AevnwZcv
nBe, h_v:
`dv eYbv
bs
gwjK Pvwn`v
1 fvMi wbwg wbavwiZ Kvb gwjK Lv`i mieivn ev
Avg`vwb|
2 wbavwiZ Rxeb ivKvix Kvb Jlai mieivn ev Avg`vwb|
3 Uvw, evm, wgwbevm ev dixi gvag c` cwienb mev
mieivn, Ze wbgewYZ eZxZ
(K) kxZvZc wbqwZ hvbevnb viv c` cwienb mev
Confidential Page 52 24.12.2012
`dv eYbv
bs
mieivn; ev
(L) fvovKZ cwigYi Kvb mieivn hvnv mvaviYZ chUK ev
Abyic gYKvixK c` nq|
4 mgvRKjvYg~jK Kvhg welqK wbgewYZ mevmg~ni
Kvb mieivn hvnv Kvb miKvwi msv ev Abygvw`Z `vZe
cwZvb (Uv ev IqvKd) KZK c` nq;
(1) MY^v Ges wPwKrmv mev;
(2) wkv Ges cwkY; ev
(3) wk cvjb Kvhg Ges eq, Ag, `wi` ev hvnv`i vqx
hZ AvekK Ggb Ag jvK`i Rb AvevwmK hZi mev|
Kwl, D`vb, grm Pvl Ges Mevw` c wPwKrmv
5 AcwqvRvZ KwlR, D`vbRvZ ev grmRvZ cYi mieivn,
hw` mieivnKvix D cYi Drcv`bKvix nb|
6 evW KZK wbavwiZ Kwl, D`vb ev grm Pvli
DcKiY wnmve eeZ cY ev mevi mieivn|
7 Kwl, D`vb ev grm Pvli Rb eeZ f~wgi mieivn|
8 evW KZK wbavwiZ Mevw` c wPwKrmv msv mev|
vei mw
9 Lvwj Rwg weq|
10 emevmi wbwg eeZ nBe gg AvevwmK febi `Lj Ges
emevmi AwaKvi msv Kvb wjR, jvBm, fvov Ges Abwea
mieivn|
11 Kvb vei mw AvevwmK feb msv nBj b~Zb AvevwmK
febi c_g weq ev AvevwmK feb wnmve mw c_g
eenvii `yB ermii ga cieZx weq eZxZ Dnvi weq|
wekl cwiwwZ
12 Kvb wbewZ ew KZK aygv AevnwZcv mieivni
eeZ cYi mieivn ev cYwU hw` GKwU hvxenbKvix hvb nq
h D wbewZ ew DcKiY Ki c`vb Kib, wK iqvZ
MnYi AwaKvix bb, mBic cYi mieivn|
Abygvw`Z `vZe cwZvbi AevwYwRK Kvhg
13 Kvb Abygvw`Z `vZe cwZvb KZK c` mieivn, hw`
(K) mieivnwU wbavwiZ cKwZi nq; ev
(L) mieivnwU wbavwiZ agxq, `vZe ev Ab Kvb AjvfRbK
Kvhg mswk nq|
msKwZ
14 (K) wbavwiZ AjvfRbK mvswZK mev mieivn;
(L) msev`ci mieivn|
gaZv
15 Avw_K mevmg~ni Kvb mieivn, Ze D mevi Rb h
wbw` cwigvY wd ev PvR hy Kiv nq, mB cwigvY eZxZ|

(3) mviYxi `dv 3 Gi Dk c~iYK


(K) evm A_ PvjKmn 40 (Pwjk) Rbi AwaK hvx cwienb
eeZ hvb; Ges
(L) wgwbevm A_ PvjKmn Ab~b 15 wK AbwaK 40
(Pwjk) Rb hvx cwienb eeZ hvb|
(4) mviYxi `dv 15 Gi Dkc~iYK Avw_K mev A_
(K) `vZv KZK FY, wWU wKsev wWU MvivwUi
eevcbvmn FY, wWU, wWU MvivwU Ges A_i
RvgvbZ c`vb Ges Dnvi eevcbv;
(L) FY Av`vq Ges Av`vq Kvhi cKZ eq (true factoring)
eZxZ, A_ msv jb`b, AvgvbwZ Ges PjwZ wnmve,
A_ cwikva, nvi, `bv, PK ev wewbgq `wjj;
Confidential Page 53 24.12.2012
(M) Avw_K Kvhgi dj D~Z mKj jb`b (financial
derivatives), Avw_K `wjjc ARbi gZv (option) Ges
mywbw`fve msvwqZ evRvii AvIZvq ev h
jb`b mswk `yBc ^vaxbfve Ges mgAwaKvii
wfwZ ^xq ^v_ msiYKiZ: jb`b mb Ki,
Kejgv mmKj jb`bi wfwZ mvw`Z fwelr ev
AwMg Pzwmn Abyic AvbyvwbKZv, hw`
(A) PzwwU Kvb cYi nvi msv bv nq; ev
(Av) PzwwU Kvb cYi nvi msv nq Ges cYi
mieivn GKwU AevnwZcv mieivn nq; ev
(B) PzwwU A_ c`vb msv nq;
(N) wRv mev eZxZ kqvi, K, e Ges Abvb RvgvbZ
msv jb`b;
(O) gvwjKvbv msv ^v_ nvi ev ^ c`vb, dvq`v
Znwej (benefit fund), fwel Znwej, Aemi fvZv Znwej,
evwlK ew Znwej ev msiY Znwej BZvw`i myhvM-
myweav c`vb ev A_ c`vbi eev Kiv; Ges
(P) Rxeb exgv Pzwi gvwjKvbv nvi ev Abyic Pzwi
wecixZ cyb:exgv Pzw mieivn;
Ze, D mevmgyni AvqvRb ev mnRxKiYi wbwg c`
mev mieivn Dnvi ga Afy nBe bv|
wZxq L
(1) wbgewYZ Avg`vwbmg~n Ki AevnwZcv nBe, h_v:
`dv eYbv
bs
1 AevnwZcv ev k~bnvi wewk Kvb cYi Avg`vwb|
2 Abygvw`Z `vZe cwZvb ev ivi AbyKj miKvi KZ
K cvcb viv wb:kZ `vb wnmve c` Ki
AevnwZcv cYi Avg`vwb
evLv: Abygvw`Z `vZe cwZvb A_ wewa viv
wbavwiZ Kvb msv|
3 Kvb cYi Avg`vwb, hvnv ivwb Kiv nBqvwQj Ges Kvbic
cZKiY ev AwfhvRb cwqv Ges Kvb vqx gvwjKvbv
cwieZb eZxZ cieZxZ Kvb ew KZK evsjv`k
diZ Avbv nBqvQ; wK h mgq cYwU ivwb Kiv
nBqvwQj D mgq, hw`
(K) Dnv k~bnvi wewk mieivni Aaxb nq; ev
(L) Dnv GB AvBb cewZZ nBevi c~e mieivn Kiv nq|
4 hvbviKiY (transshipment) ev Ab Kvb `k ciYi Dk
evsjv`k AvbxZ ev cwiZ Kvb cYi Avg`vwb|
5 evW KZK Abygvw`Z evsjv`ki A_bwZK
Dbqb mnvqZvi j Kvb e`wkK miKvi ev
AvRvwZK cwZvb KZK webv cY c` cYi
Avg`vwb|
6 miKvi KZK Abygvw`Z ZvrwYK Ges `yMZ`i vYi
Rb cYi Avg`vwb|

wZxq Zdwmj
(aviv 55 `e)
m~iK AvivchvM cY Ges mevmg~n
(1) GB Zdwmji c_g I wZxq Li mviYxi wZxq Ges ZZxq Kjvg
DwjwLZ m~iK AvivchvM cY I mevi PZz_ Kjvg
DwjwLZ m~iK i nvi I cwigvY chvR nBe|
(2) GB Zdwmj DwjwLZ cYi weeiY Ges GBP, Gm, KvW AvBbi
Aaxb evsjv`k Kvgm Uvwid DwjwLZ weeiY I KvWi Abyic|
Confidential Page 54 24.12.2012
c_g L
m~iK AvivchvM cYmg~n
nwW GBP. Gm. cYi eYbv m~iK
s KvW i nvi
b^i (%) ev
cwigvY
(1) (2) (3) (4)
21.06 2106.90.1 myMw `ei wgkY eZxZ Kvgj cvbxq 350
0 cZ eeZ mvgMx, AvqZb wfwK
GvjKvnj gZv 0.5% Gi Da
22.02 2202.10.0 Kvgj cvbxq 100
0
2202.90.0 bb-GvjKvnwjK weqvi 100
0
22.03 2203.00.0 g nBZ cZ weqvi 250
0
22.04 mKj ZvRv Avyii g`, dwUdvBW g`mn; 350
GBPGm (20.09 nwWsfz grape must eZxZ)
KvW
22.05 mKj fvigy_ Ges ZvRv Avyii Zix g` 350
GBPGm
KvW
22.06 2206.00.0 Abvb MuvRvbv (furmented) cvbxq 350
0 (D`vniY^ic wmWvi, cix)
22.08 mKj Undeenatured ethyl alcohol of an alcoholic strengh 350
GBPGm by volume of less than 80% volume, spirits, liquors
KvW and other spirituous beverages
24.01 mKj Unmanufactured Tobacco, Tobacco refuse 60
GBPGm
KvW
24.0 2402.10. ZvgvKi Zix wmMvi, PziU I 350
2 00 wmMvwijv
2402.20.0 ZvgvKi Zix wmMviU 350
0
2402.90.0 nvZ ev AhvwK cwZZ Zix wewo 100
0 Ges Abvb
24.03 mKj Abvb cZKZ ZvgvK Ges mgRvZxq 100
GBPGm c`v_ homogenised ev reconstituted
KvW wbhvm ev myMw
25.15 2515.11.0 gvej Ges UfviwUb (AvcvZt AvcwK 20
0 cyiZ 2.5% ev Zvi ewk), zW ev
yjfve KwZZ
2515.12.0 Merely cut, by sawing or otherwise, into blocks or 20
0 slabs of a rectangular (including square) shape
2515.20.0 Ecsussine and other calcareous monumental or 20
0 building stone; alabaster
25.16 2516.11.0 MvbvBU (zjfve KwZZ) 20
0
MvbvBUt KivZ viv ev Ab cKvi eK
2516.12.0 ev PZzfyR ev eMvKvi ve wnmve
0 KwZZ
25.23 2523.21.0 cvUjv wmgUt mv`v, Kwgfve 20
0 ixb Kiv nDK ev bv nDK

Confidential Page 55 24.12.2012


nwW GBP. Gm. cYi eYbv m~iK
s KvW i nvi
b^i (%) ev
cwigvY
(1) (2) (3) (4)
2523.29.0 Abvb cvUjv wmgU 20
0
2710.12.3 Abvb nvjKv Zj I wccvikb: Abvb 20
9
2710.12.5 Abb gag Zj I wccvikb 20
0
2710.12.6 Mvm Zj: Abvb 20
9
2710.19.1 Rvjvbx Zj: Abvb 20
27.10 9
2710.19.3 AvswkK cwikvwaZ cUwjqvg, 20
3 Uc&Wmn
2710.19.3 MxR (LwbR) 20
4
2710.19.3 Abvb fvix Zj I wccvikb: (Uvdigvi 20
9 Aqj I nwf bigvj cvivwdb eZxZ
2711.21.0 cvKwZK Mvm, Mvmxq Aevq 100
27.11 0
33.03 3303.00.0 myMw I cmvabx cvwb 20
0
33.04 mKj m`h ev cmvab mvgMx Ges ZK 20
GBPGm cwiPhvi cmvab mvgMx (Jla eeZ
KvW c`v_ eZxZ), mvbwb ev mvb Uvb
mvgMx; nvZ, bL ev cvqi cmvab
mvgMxmn
33.05 mKj Kk cwiPhvq eeZ mvgMx 60
GBPGm
KvW
33.07 mKj kf AvM, kf ci ev kf mgq 20
GBPGm eenvh mvgMx; kixii `yM
KvW `~ixKiY eeZ mvgMx, wWcvBjUwi
Ges Abvb myMw, cmvabx I UqjU
mvgMx hv Ab Kv_vI DwjwLZ ev
Afy bn; Ki `yM bvkK
(myMwhy nDK ev bv nDK ev
RxevYybvkK gZv _vKzK ev bv _vKzK)
48.13 mKj wmMviU ccvi, mvBR gZ KwZZ nDK 60
GBPGm ev bv nDK, ev eyKjU ev wUDei AvKvi
KvW
68.02 mKj Granite, marble, travertine and alabaster and other 60
GBPGm stone
KvW
69.04 mKj Ceramic building bricks, flooring blocks, support 20
GBPGm or filler tiles and the like.
KvW

Confidential Page 56 24.12.2012


nwW GBP. Gm. cYi eYbv m~iK
s KvW i nvi
b^i (%) ev
cwigvY
(1) (2) (3) (4)
69.07 mKj Abyj wmivwgK cyi djK Ges Dbvbi 45
GBPGm ci ev `qvji UvBjm; Abyj wmivwgK
KvW gvRvBK wKDe Ges mgRvZxq cY,
Kvbv ei Dci vwcZ nDK ev bv nDK
69.08 mKj Dj wmivwgK ci djK Ges Dbvbi 45
GBPGm ci ev `qvji UvBjm; PKPK wmivwgK
KvW gvRvBK wKDe Ges mgRvZxq cY,
Kvbv ei Ici vwcZ nDK ev bv nDK
84.15 mKj gvUiPvwjZ cvLvhy Ges DZv I Av`Zv 60
GBPGm cwieZbi myweavmsewjZ, Av`Zv
KvW c_Kfve wbqY Kiv hvq bv GBic
(8415.10.1 ewkm^wjZ kxZvZc wbqYKvix h I
0 Dnvi hvsk (g~jabx hcvwZ eZxZ)
8415.81.10
8415.82.10
8415.83.10
8415.90.10
I
8415.90.90
eZxZ)
8415.90.1 hvsk (Gqvi Kwkbvi cZKviK 20
0 cwZvb KZK Avg`vwbKZ)
8415.90.9 hvsk (Abvb Avg`vwbKviK KZK 45
0 Avg`vwbKZ)
84.18 mKj iwdRviUi, wdRvi Ges mgRvZxq cY; 30
GBPGm wnU cv; iwdRviwUs dvwbPvi
KvW
(8418.61.1
0
8418.69.10
I
8418.99.00
eZxZ)
85.07 8507.10.0 wjW GwmW evUvwi I BjKwUK 20
0 GvKzgyjUi
8507.20.9 Other lead acid accumulators 20
0

87.03 mswk gvUi Mvwo Ges Abvb gvUihvb, kb


GBPGm IqvMbmnt
KvW
(1) Bwbmn AUv wiv ev w_-Bjvi 20
(2) m~Y Zix Bwbmn Pvi-vK 20
wewk wmGbwR PvwjZ AUv wiv ev
w_-Bjvi
(3) m~Y Zix gvUi Mvwo I Abvb
gvUihvb, kb IqvMbmn (Gv^yj
eZxZ)t
(K) wmwjvi KvcvwmwU 1000 30
wmwm ch

Confidential Page 57 24.12.2012


nwW GBP. Gm. cYi eYbv m~iK
s KvW i nvi
b^i (%) ev
cwigvY
(1) (2) (3) (4)
(L) wmwjvi KvcvwmwU 1001 45
wmwm nBZ 1500 wmwm ch
(gvBvevm eZxZ)
(M)wmwjvi KvcvwmwU 1501 100
wmwm nBZ 2000 wmwm ch
(gvBvevm eZxZ)
(N) wmwjvi KvcvwmwU 2001 wmwm 250
nBZ 2750 wmwm ch
(O)wmwjvi KvcvwmwU 2751 wmwm 350
nBZ 4000 wmwm ch
(P) wmwjvi KvcvwmwU 4000 wmwm 500
Gi Ea
(Q)wmwjvi KvcvwmwU 1800 wmwm 30
ch gvBvevm
(R) wmwjvi KvcvwmwU 1801 wmwm 60
nBZ 2000wmwm ch gvBvevm
(4) wehy (wmKwW) gvUi Mvwo,
gvUihvb, kb IqvMb I RxcMvwomn
(Pvi vK wewk wmGbwR PvwjZ
AUvwiKkv ev w_Bjvi eZxZ) t
(K) gvUi Mvwo (2000 wmwm ch) 30
wehy (wmKwW)
(L) Abvb wehy (wmKwW) 45
87.04 m~Y Zix b~bZg Pvi `iRv wewk
Wvej Kweb wcKAvct
8704.21.1 wmwjvi KvcvwmwU 1001 wmwm 30
3 nBZ 1500 wmwm ch
8704.31.1
3
8704.21.1 wmwjvi KvcvwmwU 1501 wmwm 60
4 nBZ 2000 wmwm ch
8704.31.1
4
8704.21.1 wmwjvi KvcvwmwU 2001 wmwm 100
5 nBZ 2750 wmwm ch
8704.31.1
5
8704.21.1 wmwjvi KvcvwmwU 2751 wmwm 350
6 nBZ 4000 wmwm ch
8704.31.1
6
8704.21.1 wmwjvi KvcvwmwU 4000 wmwm Gi 500
7 Ea
8704.31.1
7
87.06 8706.00.3 `yB-vK wewk AUvwiKmv ev w_ 20
1 Bjvii Bwbhy Pwmm

Confidential Page 58 24.12.2012


nwW GBP. Gm. cYi eYbv m~iK
s KvW i nvi
b^i (%) ev
cwigvY
(1) (2) (3) (4)
8706.00.3 Pvi-vK wewk AUvwiKmv ev w_ 20
2 Bjvii Bwbhy Pwmm
87.11 8711.10.1 Pvi-vK wewk m~Y Zix 45
1 gvUimvBKj
8711.10.9
1
8711.20.1
1
8711.20.9
1
8711.10.2 Pvi-vK wewk wehy gvUimvBKj 30
1
8711.10.9
2
8711.20.2
1
8711.20.9
2
8711.10.1 `yB-vK wewk gvUimvBKj 250
9 (m~Y Zix ev wehy)
8711.10.2
9
8711.10.9
9
8711.20.1
9
8711.20.2
9
8711.20.9
9
93.02 mKj wifjevi I wcj, Abb AvMqv, 100
- GBPGm Mvjvevi` (wUs dWvikb KZK
93.07 KvW Avg`vwbKZ match weapon Ges vUm
Mvjvevi` eZxZ), Zievix, Qviv,
mwb, ekv Ges mgRvZxq cY

wZxq L
m~iK AvivchvM mevmg~n
wkiv mevi mevmg~n m~i
bvg KvW K
msLv nvi
(%) ev
cwigv
Y
(1) (2) (3) (4)
S001 S001.00 nvUj I iviuvt
S001.10 nvUjt 10
S001.20 iviuvt 10
Avevmb, Lv` ev cvbxq mieivnKvj hw`
nvUj ev iviuvq g` RvZxq cvbxq mieivn
Kiv nq ev hKvb aibi dvi kv Gi
AvqvRb Kiv nq (ermi GKw`bi Rb Kiv
nBjI)|
Confidential Page 59 24.12.2012
wkiv mevi mevmg~n m~i
bvg KvW K
msLv nvi
(%) ev
cwigv
Y
(1) (2) (3) (4)
S012 S012.20 wmg KvW mieivnKvix t 600
mjyjvi (Mobile or Fixed Wireless) Uwjdvbi UvKv
wmg (Subscribers Identity Module-SIM) cwZw
KvW ev wig (Removable User Identification U wmg
Module-RUIM) KvW ev Abyic Ab Kvb
Microchip m^wjZ KvW mieivn ev GKB
Dk c~iYK DwjwLZ KvW eZxZ
cwZevi Code Division Multiple Access (CDMA)
ev Abyic Ab Kvb cwZ eenvi|

Confidential Page 60 24.12.2012