An Introduction to Doing Business in India 2012

7/29/2019 An Introduction to Doing Business in India 2012

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Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm̀ f ) 6

Hdrpdrftk Kstfcb`saikgt" ]fx" Fhhdugt`gl . Ufyrdbb rduladut Fs`f

Fg @gtrdmuht`dg td

Md`gl Cus`gkss

`g @gm`f

@' Kstfcb`sa`gl fgm Sugg`gl f Cus`gkss

3563

@@@' Auifg Sksdurhks fgm Ufyrdbb

@@' ]fx fgm Fhhdugt`gl



3 ) Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f

Urknfhk

Xkt td ckhdik tak ta`rm bfrlkst khdgdiy `g tak wdrbm cy 353;" @gm`f prkskgts

kgdridus dppdrtug`t`ks ndr ndrk`lg `gvkstdrs' \`ta f pdpubft`dg dn dvkr 6'3

c`bb`dg" idrk tafg afbn dn wa`ha `s ugmkr 3;" tak hdugtry afs aulk prdmuht`dg fgm

hdgsuipt`dg pdtkgt`fb' X`ghk b`ckrfb`zft`dg `g 6006" @gm`f afs hdgt`gudusby rkhdrmkm

a`la lrdwta rftks" fvkrfl`gl qufrtkrby LMU lrdwta dn <'=; pkrhkgt cktwkkg 3555

fgm 3566'

@gm`f‐s strkgltas spkfo ndr takiskbvks' ]ak hdugtry ckgkts nrdi:

• F bfcdr ndrhk dn =1<'> i`bb`dg

• F bfrlk fgm lrdw g̀l i`mmbk hbfss" hrkft`gl f stkfmy ̀ ghrkfsk ̀ g mdikst`h mkifgm

• Fg Kglb`sa)bfgluflk cus`gkss kgv`rdgikgt

• Hdst hdipkt`t`vkgkss

• \drbm)hbfss kxpkrt`sk `g @] sdntwfrk fgm cus`gkss prdhkss dutsdurh`gl" w`ta

skrv`hks fhhdugt`gl ndr idrk tafg afbn dn @gm`f‐s dutput

Ndr ndrk`lg `gvkstdrs" taksk strkgltas afvk prdvkg a`laby fttrfht`vk' @g sp`tk dn f

hafbbkgl`gl cus`gkss kgv`rdgikgt taft rfgos 683gm `g tak \drbm Cfgo‐s Md`gl

Cus`gkss b`st`gls" @gm`f rkif`gs tak ndurta idst fttrfht`vk ndrk`lg m`rkht ̀ gvkstikgt

mkst`gft`dg `g tak wdrbm" cka`gm tak ['X'" Ha`gf fgm tak ['O'

]a`s pucb`hft`dg `gtrdmuhks tak nugmfikgtfbs dn ndrk`lg `gvkstikgt `g @gm`f'

@t ut`b`zks tak kxpkrt`sk dn Mkzfg Xa`rf . Fssdh`ftks" f spkh`fb`st ndrk`lg m`rkht

`gvkstikgt prfht`hk taft prdv`mks hdrpdrftk kstfcb`saikgt" cus`gkss fmv`sdry" tfx

fmv`sdry fgm hdipb`fghk" fhhdugt`gl" pfyrdbb" muk m`b`lkghk fgm gfgh`fb rkv`kw

skrv`hks td iubt`gft`dgfbs `gvkst`gl `g kikrl`gl Fs`f'

X`ghk ̀ ts kstfcb`saikgt ̀ g 6003" tak ri afs lrdwg ̀ gtd dgk dn Fs`f‐s idst vkrsft`bk

nubb)skrv`hk hdgsubtfgh`ks w`ta dpkrft`dgfb dhks fhrdss Ha`gf" Adgl Odgl" @gm`f"

X`glfpdrk fgm ̂ `ktgfi" fs wkbb fs b`f`sdg dhks ̀ g @tfby fgm tak [g`tkm Xtftks' Mkzfg

Xa`rf . Fssdh`ftks‐ kxpkr`kghkm cus`gkss prdnkss`dgfbs frk hdii`ttkm td `iprdv`gl

tak ugmkrstfgm`gl fgm trfgspfrkghy dn `gvkst`gl `g kikrl`gl Fs`f'

Hdgtfht Mkzfg Xa`rf . Fssdh`ftks

`gm`fEmkzsa`rf'hdi

www'mkzsa`rf'hdi

Har`s Mkvdgsa`rk)Kbb`s

Xkg`dr Ufrtgkr" Mkzfg Xa`rf . Fssdh`ftks

Dbfn Lr`ksk

Ufrtgkr fgm Hdugtry Ifgflkr




Hdgtkgts

6' Kstfcb`sa`gl fgm Sugg`gl f Cus`gkss '''''''''''''''''''''=

\aft frk iy dpt`dgs ndr ̀ gvkstikgt4 ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''';

Adw md @ kstfcb`sa f hdipfgy4 ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''1

3' ]fx fgm Fhhdugt`gl ''''''''''''''''''''''''''''''''''''''''''''''68

\aft frk @gm`f‐s ifjdr tfxks4 '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''6=

\aft frk sdik dn tak oky hdipb`fghk rkqu`rkikgts4 '''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 61

8' Auifg Sksdurhks fgm Ufyrdbb ''''''''''''''''''''''''''''''33

Adw md @ a`rk stf$wdrokrs4 ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 38

\aft ifjdr bklfb dcb`lft`dgs mdks f hdipfgy afvk ndr ̀ ts stf$wdrokrs4 '''''''''''''' 3;



Kstfcb`sa`gl fgm Sugg`gl f Cus`gkss

\aftfrkiydpt`dgsndr`gvkstikgt4

Adwmd@kstfcb`safhdipfgy4



Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm̀ f ) ;

]d kstfcbsa f bfsdg dhk"

f ndrklg pfrkgt hdipfgy

sadubm afvk f tarkk)ykfr

prd`t)ifogl trfho rkhdrm g

ts adik hdugtry'

\aft frk iy dpt`dgs ndr ̀ gvkstikgt4

Ndrk`lg ̀ gvkstikgt ̀ gtd @gm`f hfg hdik ̀ g f vfr`kty dn m`krkgt bklfb kgt`t`ks' Pdur

had`hk dn kgt`ty mkpkgms dg tak o`gm dn wdro ydu pbfg td md mur`gl ydur t`ik `g

tak hdugtry'

]a`s skht`dg m`shussks tak nught`dgs fgm kstfcb`saikgt rkqu`rkikgts dn kfha dn

tak vk kgt`t`ks taft hfg ck kstfcb`sakm fs f cus`gkss kgtkrs @gm`f' Lrkftkr mktf`b

dg kstfcb`sa`gl hdipfg`ks !`'k' jd`gt vkgturks dr wadbby dwgkm sucs`m`fr`ks ndbbdws

`g tak gkxt skht`dg'

]ak vk kgt`t`ks frk m`shusskm fs ndbbdws:

f' B`f`sdg Dhks

c' Crfgha Dhks

h' Urdjkht Dhks

m' \adbby Dwgkm Xucs`m`fr`ks fgm Jd`gt ̂ kgturks

f' Bfsdg DhksF ndrk`lg hdipfgy hfg dpkg f b`f`sdg dhk `g @gm`f td kglflk `g tak ndbbdw`gl

fht`v`t`ks:

• Skprkskgt`gl `g @gm`f tak pfrkgt hdipfgy$lrdup hdipfg`ks?

• Urdidt`gl kxpdrt$`ipdrt nrdi$td @gm`f?

• Urdidt`gl tkhag`hfb$gfgh`fb hdbbfcdrft`dgs cktwkkg pfrkgt$lrdup hdipfg`ks

fgm hdipfg`ks `g @gm`f? fgm

• Fht`gl fs f hdiiug`hft`dg hafggkb cktwkkg tak pfrkgt hdipfgy fgm @gm`fg

hdipfg`ks'

F b`f`sdg dhk `s gdt fbbdwkm td hdiikghk fgy hdiikrh`fb" trfm`gl dr `gmustr`fb

fht`v`t`ks" m`rkhtby dr `gm`rkhtby" fgm `s rkqu`rkm td sustf`g `tskbn dut dn pr`vftk

rki`ttfghks rkhk`vkm nrdi `ts ndrk`lg pfrkgt hdipfgy tardula usufb cfgo`gl

hafggkbs'

]d kstfcb`sa f b`f`sdg dhk" f ndrk`lg pfrkgt hdipfgy sadubm afvk f gkt wdrta dn

gd bkss tafg [X-;5"555 fgm afvk f tarkk)ykfr prdt)ifo`gl trfho rkhdrm ̀ g ̀ ts adik

hdugtry' Fppb`hft`dgs td kstfcb`sa f b`f`sdg dhk frk skgt td tak Skskrvk Cfgo dn

@gm`f !SC@ fgm f b`hkgsk td dpkrftk `s lkgkrfbby l`vkg ndr tarkk ykfrs !fntkr wa`ha `tgkkms td ck rkgkwkm'



> ) Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f

\akg dpkrft`gl f b`f`sdg dhk `g @gm`f" hfrk sadubm ck tfokg gdt td tr`llkr

Ukrifgkgt Kstfcb`saikgt !UK stftus" fs ta`s stftus sucjkhts tak b`f`sdg dhk

td trkftikgt fs f ndrk`lg kgt`ty' UK stftus `s tr`llkrkm wakg f m`rkht cus`gkss

hdggkht`dg ̀ s kstfcb`sakm cktwkkg tak b`f`sdg dhk fgm ̀ ts ndrk`lg pfrkgt hdipfgy'

@n f pfrkgt hdipfgy‐s pbfgs ndr tak b`f`sdg dhk frk bòkby td tr`llkr UK stftus" f

crfgha dhk" prdjkht dhk dr bì`tkm b`fc`b`ty hdipfgy hdubm prdvk td ck f idrk

fpprdpr`ftk had`hk'

c' Crfgha DhksNdrk`lg hdipfg`ks kglflkm ̀ g ifgunfhtur`gl fgm trfm`gl fht`v`t`ks duts`mk @gm`f

ify dpkg crfgha dhks ndr tak purpdsks dn:

• Skprkskgt`gl tak ndrk`lg pfrkgt hdipfgy dr dtakr ndrk`lg hdipfg`ks ̀g vfr`dus

ifttkrs `g @gm`f" suha fs fht`gl fs cuy`gl fgm skbb`gl flkgts?

• Hdgmuht`gl rkskfrha ̀ g wa`ha tak ndrk`lg pfrkgt hdipfgy ̀ s kglflkm" prdv`mkm

tak rksubts dn ta`s rkskfrha frk ifmk fvf`bfcbk td @gm`fg hdipfg`ks?

• [gmkrtfo`gl kxpdrt fgm ìpdrt trfm`gl fht`v`t`ks?

• Urdidt`gl tkhag`hfb fgm gfgh`fb hdbbfcdrft`dgs cktwkkg @gm`fg fgm pfrkgt dr

dvkrskfs lrdup hdipfg`ks?

• Skgmkr`gl prdnkss`dgfb fgm hdgsubtfghy skrv`hks?

• Skgmkr`gl skrv`hks `g ̀ gndrift`dg tkhagdbdly fgm mkvkbdpikgt dn sdntwfrk?

• Skgmkr`gl tkhag`hfb suppdrt td tak prdmuhts suppb`km cy pfrkgt$lrdup

hdipfg`ks? dr

• @g tak hfsk dn ndrk`lg f̀ rb`gk$sa`pp`gl hdipfg`ks'

F crfgha dhk‐s fbbdwfcbk shdpk dn fht`v`t`ks `s crdfmkr tafg ndr f b`f`sdg dhk"

adwkvkr crfgha dhks frk st`bb lkgkrfbby ndrc`mmkg nrdi kglfl`gl ̀ g rktf`b trfm`gl"

ifgunfhtur`gl dr prdhkss`gl fht`v`t`ks w`ta`g @gm`f' ]ak ifjdr kxhkpt`dg td ta`s rubk`s ̀ g spkh`fb khdgdi`h zdgks" wakrk crfgha dhks hfg ck kstfcb`sakm td ugmkrtfok

ifgunfhtur`gl fgm skrv`hk fht`v`t`ks w`tadut SC@ fpprdvfb `n hdgm`t`dgs frk ikt'

Dgby hdipfg`ks kglflkm `g ifgunfhtur`gl dr trfm`gl fht`v`t`ks fcrdfm frk

pkri`ttkm td dpkg f crfgha dhk `g @gm`f' ]d qufb`ny td dpkg f crfgha dhk" tak

ndrk`lg pfrkgt hdipfgy sadubm afvk f gkt wdrta gdt bkss tafg [X-6"555"555 fgm

f prdt)ifo`gl trfho rkhdrm ndr tak prkhkm`gl vk ykfrs' Xì`bfr td f b`f`sdg dhk"

fppb`hft`dgs td kstfcb`sa f crfgha dhk frk skgt td tak SC@ fgm f b`hkgsk td dpkrftk

`s lkgkrfbby l`vkg ndr tarkk ykfrs !fntkr wa`ha `t gkkms td ck rkgkwkm'

Crfgha dhks frk stbb

lkgkrfbby ndrcmmkg nrdi

kglflgl g rktfb trfmgl"

ifgunfhturgl dr prdhkssgl

fhtvtks wtag @gmf'



Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm̀ f ) <

h' Urdjkht Dhks ]ak prdjkht dhk" ksskgt`fbby f crfgha dhk skt up w`ta tak bì`tkm purpdsk dn

kxkhut`gl f spkh`h prdjkht" fbbdws hdipfg`ks td kstfcb`sa f cus`gkss prkskghk ndr

f bì`tkm pkr`dm dn tìk' Urdjkht dhks frk pfrt`hubfrby hdiidg fidgl ndrk`lg

hdipfg`ks kglflkm `g turgoky hdgstruht`dg dr `gstfbbft`dg'

F cus`gkss iust skhurk f hdgtrfht nrdi fg @gm`fg hdipfgy `g drmkr td kxkhutk f

prdjkht `g @gm`f fgm taus kstfcb`sa f prdjkht dhk' ]a`s prdjkht iust ck:

• Nugmkm w`ta rki`ttfghk nrdi fcrdfm m`rkhtby?

• Nugmkm cy f jd`gt dr iubt`bftkrfb gfgh`gl flkghy?

• Hbkfrkm cy fg fpprdpr`ftk futadr`ty? dr

• Cfskm dg f hdgtrfht fwfrmkm cy f hdipfgy dr kgt`ty `g @gm`f wa`ha `g turg `s

nugmkm cy f pucb`h gfgh`fb `gst`tut`dg dr cfgo `g @gm`f'

@n tak prdjkht mdks gdt ikkt tak fcdvk hr`tkr`f" tak kgt`ty iust dctf`g spkh`fb

fpprdvfb nrdi tak SC@' Urdjkht dhks frk pkri`ttkm dgby ndr fht`v`t`ks td kxkhutk

tak prdjkht ugmkr fpprdvfb? fbb ugrkbftkm fht`v`t`ks frk ndrc`mmkg'

m' \adbby Dwgkm Xucsmfrks fgm Jdgt ̂ kgturksNdr f ndrk`lg kgtkrpr`sk td kglflk `g fht`v`t`ks taft nfbb duts`mk tak bì`ts dn b`f`sdg"

crfgha fgm prdjkht dhks" wadbby dwgkm sucs`m`fr`ks dr jd`gt vkgturk hdipfg`ks

hfg ck kstfcb`sakm'

\adbby dwgkm sucs`m`fr`ks fgm jd`gt vkgturks frk skt up fs pr`vftk bì`tkm

hdipfg`ks' Ur`vftk bì`tkm hdipfg`ks frk tak idst su`tfcbk fgm w`mkby uskm ndri

dn cus`gkss kgtkrpr`sk ndr ndrk`lg ̀ gvkstdrs ̀ g @gm`f ckhfusk taky fbbdw tdtfb hdgtrdb

dvkr cus`gkss dpkrft`dgs" prdv`mk bì`tkm b`fc`b`ty" fgm afvk nkwkr rkstr`ht`dgs dgcus`gkss fht`v`t`ks tafg b`f`sdg dhks fgm prdjkht dhks'

Cdta wadbby dwgkm sucs`m`fr`ks fgm jd`gt vkgturk hdipfg`ks afvk `gmkpkgmkgt

bklfb stftus fs @gm`fg hdipfg`ks m`st`ght nrdi tak ndrk`lg pfrkgt hdipfgy'

Skl`stkrkm Hfp`tfb ̀ g @gm`f

Fulust 6;" 3563

@gmf Crk`gl wkcstk

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Adw md @ kstfcb`sa f hdipfgy4

Kstfcb`sa`gl f hdipfgy `g @gm`f hfg ck f m`nn`hubt prdhkss taft rkqu`rks

hdiiug`hft`dg w`ta ifgy m`krkgt futadr`t`ks' Xkko`gl prdnkss`dgfb akbp w`bb

kgsurk taft ydu lkt `t r`lat rst tìk fgm md gdt afvk td ifok hdstby hafglks

bftkr dg'

Akrk" wk m`shuss:

f' Xktup Urdhkss

c' Oky Uds`t`dgs

h' @gtkbbkhtufb Urdpkrty

f' Xktup UrdhkssUr`vftk bì`tkm hdipfg`ks frk tak idst hdiidg hdipfgy ndri uskm cy

ndrk`lg `gvkstdrs' Ur`vftk bì`tkm hdipfg`ks ify ck `g tak ndri dn jd`gt vkgturk

hdbbfcdrft`dgs w`ta fg @gm`fg pfrtgkr fgm$dr pucb`h `ssuks" dr wadbby dwgkmsucs`m`fr`ks afv`gl 655 pkrhkgt ndrk`lg dwgkrsa`p' Kstfcb`sa`gl f pr`vftk b`fc`b`ty

hdipfgy `g @gm`f tfoks fpprdxìftkby s`x td k`lat wkkos'

Xafrkadbmkr b`fc`b`ty ̀ s bì`tkm td tak pf`m fgm ugpf`m hfp`tfb' ]ak i`gìui pf`m up

safrk hfp`tfb" fbsd ogdwg fs futadr`zkm hfp`tfb" `s @GS655"555' ]ak hdipfgy iust

if`gtf`g tak nubb fidugt dn futadr`zkm hfp`tfb `g f spkh`km cfgo fhhdugt ndr tak

murft`dg dn ̀ ts kx`stkghk? ta`s hfp`tfb hfg dgby ck w`tamrfwg ̀ g tak hfsk dn b`qu`mft`dg

dr `g tak hfsk taft tak fidugt dn futadr`zkm hfp`tfb `s bdwkrkm cy f rksdbut`dg ft

f ikkt`gl dn safrkadbmkrs' Ukgfbt`ks ify fppby `n f hdipfgy nf`bs td if`gtf`g tak

nubb fidugt dn futadr`zkm hfp`tfb'

]ak `ghdrpdrft`dg dn pr`vftk bì`tkm hdipfg`ks nfbbs ugmkr tak ‒futdift`h rdutk’ dr

tak ‒fpprdvfb rdutk'’ @gvkstikgts ifmk ugmkr tak futdift`h rdutk frk mdgk w`tadut

fpprdvfb dn tak hkgtrfb ldvkrgikgt' ]ak fpprdvfb rdutk rkqu`rks pr`dr fpprdvfb dn

tak Ndrk`lg @gvkstikgt Urdidt`dg Cdfrm !N@UC'

‒]ak ghdrpdrftdg dn

prvftk bitkm hdipfgks nfbbs

ugmkr tak ‒futdifth rdutk’ dr tak ‒fpprdvfb rdutk'’

’Lugjfg X`gaf

Fssdh`ftk" Cus`gkss Fmv`sdry Xkrv`hks

Mkzfg Xa`rf . Fssdh`ftks" Gkw Mkba` Dhk




Fntkr kstfcb`sa`gl cut ckndrk hdiikgh`gl cus`gkss" fbb hdipfg`ks `ghdrpdrftkm

`g @gm`f" waktakr bdhfbby dr ndrk`lg)dwgkm" iust fppby ndr f Ukrifgkgt Fhhdugt

Guickr !UFG ndr tfxft`dg purpdsks' ]a`s ug`quk `mkgt`hft`dg hdmk `s uskm ndr

hdiiug`hft`dgs cktwkkg tak hdipfgy fgm tak tfx futadr`t`ks' ]ak Gft`dgfb

Xkhur`t`ks Mkpds`tdry B`i`tkm !GXMB `s rkspdgs`cbk ndr `ssu`gl fbb UFG hfrms' ]d

fppby ndr tak UFG hfrm" ydu hfg kgb`st tak fss`stfghk dn fg flkgt dr fppby dgb`gk ft

tak GXMB wkcs`tk' Mdhuikgts `ghbum`gl prddn dn kx`stkghk dn tak hdipfgy fgm

prddn dn dhk fmmrkss iust ck prdv`mkm' @t usufbby tfoks 6; mfys td `ssuk f UFG

hfrm td f cus`gkss'

Fmm`t`dgfb ldvkrgikgtfb fpprdvfbs ify fbsd ck rkqu`rkm' ]aksk ify `ghbumk fg

`gmustr`fb b`hkgsk dr stftutdry hbkfrfghks rkbft`gl td pdbbut`dg hdgtrdb" mkpkgm`gl

dg `gmustry" `gvkstikgt fidugt fgm bdhft`dg' Dtakr fpprdvfbs fgm hbkfrfghks ft

tak stftk bkvkb `ghbumk bfgm" wftkr" kbkhtr`h`ty fgm fmm`t`dgfb rkl`strft`dgs'

Xkhtdrs Urda`c`tkm ndr NM@6' Bdttkry cus`gkss ̀ ghbum`gl ldvkrgikgt $pr`vftk bdttkry" dgb`gk bdttkr`ks" kth'

3' Lficb`gl fgm cktt`gl ̀ ghbum`gl hfs`gds" kth'

8' Ha`t nugms

=' G`ma` hdipfgy

;' ]rfm`gl ̀ g ]rfgsnkrfcbk Mkvkbdpikgt S`lats !]MSs

>' Skfb kstftk cus`gkss dr hdgstruht`dg dn nfri adusks

<' Ifgunfhtur`gl dn h`lfrs" hakrddts" h`lfr`bbds fgm h`lfrkttks" dn tdcfhhd dr dn tdcfhhd sucst`tutks

1' Fht`v`t`ks $ skhtdrs gdt dpkg td pr`vftk skhtdr ̀ gvkstikgt" k'l' ftdi`h kgkrly fgm rf`bwfy trfgspdrt !dtakr tafg ifss rfp`m

trfgspdrt systkis

Skndris ̀ g @gm`f: Ldvkrgikgt Fbbdws NM@ ̀ g

Iubt` Crfgm Sktf`b

Xkptkickr 6<" 3563

@gmf Crk`gl wkcstk

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Dgk dn tak wfys fg @gm`fg hdipfgy hfg fhhkss nugms fcrdfm `s tardula Kxtkrgfb

Hdiikrh`fb Cdrrdw`gls !KHC" `'k' hdiikrh`fb bdfgs `g tak ndri dn cfgo bdfgs"

cuykrs‐ hrkm`t" suppb`krs‐ hrkm`t" dr skhur`t`zkm ̀ gstruikgts nrdi gdg)rks`mkgt bkgmkrs'

KHCs frk fhhkss`cbk ugmkr tak futdift`h rdutk dr tak fpprdvfb rdutk dn NM@' [gmkr

tak futdift`h rdutk" gd pr`dr fpprdvfb dn tak SC@ `s rkqu`rkm td dctf`g tak KHC" fs

bdgl fs hkrtf`g rkqu`s`tk hdgm`t`dgs frk ikt: tak cdrrdwkr iust s`ipby dctf`g f

Bdfg Skl`strft`dg Guickr !BSG nrdi tak SC@ ckndrk mrfw`gl nrdi tak KHC' Ndr

KHCs ugmkr tak fpprdvfb rdutk" fppb`hfgts frk rkqu`rkm td suci`t fg fppb`hft`dg

fbdgl w`ta gkhkssfry mdhuikgts td tak Ndrk`lg Kxhafglk Mkpfrtikgt dn tak SC@"

tardula f mks`lgftkm cfgo futadr`zkm cy tak SC@' F b`st dn futadr`zkm mkfbkrs hfg

ck ndugm dg tak SC@ wkcs`tk'

\adbby Dwgkm Xucs`m`fry Kstfcb`saikgt Urdhkss

Dctf`g M`rkhtdr @mkgt`hft`dg Gd' fgm M`l`tfb X`lgfturk hkrt`hftk

Fppb`hft`dg td Skl`strfr dn Hdipfg`ks ndr gfik rkl`strft`dg

Dpkg ]kipdrfry Cfgo Fhhdugt !updg rkqukst)

Bkfsk Flrkkikgt ndr Skl`stkrkm Dhk

Fppb`hft`dg td Skl`strfr dn Hdipfg`ks ndr ̀ ghdrpdrft`dg

@ssufghk dn Hkrt`hftk dn @ghdrpdrft`dg

\DX bklfbby kxsts

Dctf`g Kgv`rdgikgtfb Hbkfrfghk

Fppb`hft`dg ndr @gmustr`fb B`hkgsk

Kblcbk td bklfbby hdiikghk cusgkss

Dctf`g ]fx @mkgt`hft`dg Gd'

Dctf`g @ipdrt Kxpdrt Hdmk

Ndrk`lg Hurrkghy fgm @GS Cfgo Fhhdugts

@gjkht`dg dn Uf`m up Hfp`tfb

@gwfrm Ski`ttfghk Skpdrt td Skskrvk Cfgo dn @gm`f



Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f ) 66

c' Oky Udstdgs@ghdrpdrft`gl f pr`vftk bì`tkm hdipfgy rkqu`rks f i`gìui dn twd m`rkhtdrs" fgm

cktwkkg twd fgm nty safrkadbmkrs' Xafrkadbmkr!s frk tak a`lakst futadr`ty dn

tak hdipfgy' ]ak m`rkhtdr dr cdfrm dn m`rkhtdrs skts tak flkgmf dn tak hdipfgy‐s

dpkrft`dgs fhhdrm`gl td safrkadbmkr mkh`s`dgs' M`rkhtdrs hfg ck ifgfl`gl m`rkhtdrs"

kxkhut`vk m`rkhtdrs dr gdg)kxkhut`vk m`rkhtdrs'

Fs pfrt dn fggufb hdipb`fghk rkqu`rkikgts" hdipfg`ks iust fppd`gt fg fum`tdr td

ugmkrtfok f nubb fum`t dn hdipfgy fhhdugts pr`dr td tak Fggufb Lkgkrfb Ikkt`gl

!FLI' ]ak fum`tdr iust ck f hafrtkrkm fhhdugtfgt fppd`gtkm cy tak cdfrm dn

m`rkhtdrs' Xak dr ak ify gdt ck fg kipbdykk dr pfrtgkr dn tak hdipfgy" adbm

skhur`ty dn tak hdipfgy gdr ck `gmkctkm td `t' Xak dr ak `s fbwfys fppd`gtkm

nrdi dgk FLI td fgdtakr cy tak safrkadbmkrs" kxhkpt ndr tak rst fum`tdr" wad `s

rkspdgs`cbk nrdi stfrt dn cus`gkss ugt`b tak rst FLI' Fum`tdrs safbb afvk r`lat dn

fhhkss ft fbb tìks td tak cddos" fhhdugts fgm vduhakrs dn tak hdipfgy'

Ndr hdipfg`ks w`ta pf`m)up hfp`tfb dn idrk tafg @GS6 i`bb`dg" f hdipfgy skhrktfry

iust ck fppd`gtkm td s`lg fg fggufb hdipb`fghk hkrt`hftk? ndr tadsk w`ta pf`m)up

hfp`tfb dn idrk tafg @GS;5 i`bb`dg" f nubb)tìk hdipfgy skhrktfry iust ck fppd`gtkm

td fht fs f hdipb`fghk dhkr'

@gm`f Cr`kgl M`shuss`dg Lrdup

Mshuss muk mblkghk fgm dtakr tikby tdphs fcdut

mdgl cusgkss g @gmf'

http://www.linkedin.com/groups/India-Briefing-4178134?trk=myg_ugrp_ovr









]d sucshrck td ]ak @gmf Fmvfgtflk Gkws Cubbktg:

Xhfg tas VS hdmk wta ydur sifrt padgk td vst:

www'`gm`f)cr`kgl'hdi$sucshr`ck'atib

h' @gtkbbkhtufb Urdpkrty Fg ìpdrtfgt `ssuk taft gkkms td ck tfokg hfrk dn wakg `gvkst`gl `g @gm`f `s

rkl`strft`dg dn ydur trfmkifro'

Skl`strft`dg `gvdbvks skvkrfb n`b`gl prdhkmurks" tfoks fcdut 63 idgtas nrdi

hdiikghkikgt td `ssufghk dn tak hkrt`hftk" fgm hfg ck hfrr`km dut cy b`hkgskm

@gm`fg trfmkifro bfwykrs ft ]rfmkifro Skl`stry Dhks `g Faifmfcfm" Hakggf`"

Odboftf" Iuicf` dr Gkw Mkba`'

F trfmkifro hfg ck pbfhkm updg f crfgm" akfm`gl" bfckb" t`hokt" gfik" s`lg bkttkr"

tkxt" wdrm" guikrfb" sbdlfg" cfsk b`gk" safpk" hdbdr dr fgy hdic`gft`dg dn fgy dn

taksk' ]ak dcjkht dn tak ifro iust ck m`st`ght`vk" iust gdt ck `mkgt`hfb dr sì`bfr

td f ifro fbrkfmy rkl`stkrkm dr pkgm`gl fppb`hft`dg ndr rkl`strft`dg" iust gdt ck

prda`c`tkm cy bfw" fgm iust ck dwgkm cy tak fppb`hfgt'

]rfmkifro Skl`strft`dg Urdhkmurk

]rfmkifro Xkfrha

]d ifok surk taft takrk `s gd sì`bfr trfmkifro fbrkfmy rkl`stkrkm dr ndr

wa`ha fg fppb`hft`dg ndr rkl`strft̀ dg afs fbrkfmy ckkg suci`ttkm

Skl`strft`dg Hkrt`hftk

@n gd dppds`t`dg td tak ifro `s bkm w`ta`g 05 mfys" dr 635 mfys `n rkqukst

ndr kxtkgs`dg ̀ s l`vkg cy fg dppdgkgt" ifro prdhkkms ndr lrfgt dn

]rfmkifro Skl`strft̀ dg Hkrt`hftk

Skl`stkrkm

]ak trfmkifro `s rkl`stkrkm fgm tak ]rfmkifro Skl`strft`dg Hkrt`hftk ̀ s

`ssukm cy tak Skl`strfr dn ]rfmkifros

Fppb`hft`dg

N`bkm w`ta tak Skl`strfr dn ]rfmkifros" w`ta rkl`strft`dg nkk dn @GS;55

Uucb`hft`dg

Dn tak ifro ̀ g tak ]rfmkifro Lfzkttk



]fx fgm Fhhdugt`gl

\aftfrk@gm`f‐sifjdrtfxks4

\aftfrksdikdntakokyhdipb`fghkrkqu`rkikgts4



6= ) Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f

\aft frk @gm`f‐s ifjdr tfxks4

]fx rftks `g @gm`f mkpkgm dg waktakr f hdipfgy `s mkkikm f Ukrifgkgt

Kstfcb`saikgt" tak gfturk dn tak `ghdik fgm tak prdv`s`dgs dn rkbkvfgt mducbk

tfxft`dg fvd`mfghk flrkkikgts !M]Fs'

@gm`f‐s tfx systki hbkfrby mkifrhftks futadr`ty cktwkkg hkgtrfb fgm stftk

ldvkrgikgts fgm bdhfb cdm`ks' ]ak hkgtrfb fgm stftk ldvkrgikgts prdv`mk vfr`dus

tfx ̀ ghkgt`vks ndr ndrk`lg ̀ gvkstdrs kstfcb`sa`gl hdipfg`ks ̀ g @gm`f" ̀ ghbum`gl ̀ gm`rkht

fgm m`rkht tfx ̀ ghkgt`vks" rkmuht`dgs ̀ g ̀ gm`rkht tfxks !sfbks tfx fgm tfx mkprkh`ft`dg

fbbdwfghk" tfx mkmuht`dg ndr tak rst tkg ykfrs dn dpkrft`dg dn gkw ̀ gmustr`fb ug`ts ̀ g

spkh`h frkfs" fgm spkh`fb tfx prdv`s`dgs ndr 655 pkrhkgt kxpdrt)dr`kgtkm dpkrft`dgs'

Xpkh`fb khdgdi`h zdgks dkr fmm`t`dgfb `ipdrtfgt ckgkts fgm tfx rkmuht`dgs'

M]Fs kgfcbk sdik hdipfg`ks td fvd`m pfy`gl kxhkss tfx dg ̀ ghdik ̀ g twd m`krkgt

hdugtr`ks' @gm`f afs kgtkrkm `gtd f M]F w`ta dvkr 15 hdugtr`ks" `ghbum`gl tak ['X'"

Hfgfmf" [O" Jfpfg" Lkrifgy" Fustrfb`f" X`glfpdrk" ['F'K'" fgm Xw`tzkrbfgm'

]a`s skht`dg l`vks fg dvkrv`kw dn tak tfx dcb`lft`dgs ndr `gvkstdrs" ndbbdwkm cy f

idrk mktf`bkm dutb`gk dn tak idrk ̀ipdrtfgt tfxks' Ukrsdgfb ̀ghdik tfx ̀ s m`shusskm

`g tak Auifg Sksdurhks skht`dg'

Akrk" wk m`shuss:

f' Hdrpdrftk @ghdik ]fx

c' Xfbks ]fx" ^fbuk)fmmkm ]fx fgm Lddms fgm Xkrv`hk ]fx

h' Hfp`tfb Lf`gs ]fx

m' Dtakr ]fxks

‒@gmf afs kgtkrkm gtd f

M]F wta dvkr 15 hdugtrks"

ghbumgl tak ['X'" Hfgfmf"[O" Jfpfg" Lkrifgy" Fustrfbf"

Xglfpdrk" ['F'K'" fgm

Xwtzkrbfgm'

’Hakrry Cfgsfb

Fhhdugts Fssdh`ftk

Mkzfg Xa`rf . Fssdh`ftks" Gkw Mkba` Dhk



Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f ) 6;

f' Hdrpdrftk @ghdik ]fx Hdrpdrftk `ghdik tfx `s bkv`km flf`gst prdts fgm `ghdik ugmkr tak prdv`s`dgs dn

tak @ghdik ]fx Fht' Cus`gkss bdssks hfg ck hfrr`km ndrwfrm k`lat ykfrs fgm skt d

flf`gst nuturk prdts' @g fmm`t`dg" takrk frk ifgy tfx adb`mfy prdv`s`dgs fs mkshr`ckm

`g tak @ghdik ]fx Fht'

F hdipfgy ̀ s hdgs`mkrkm f ndrk`lg hdipfgy ̀ n ̀ ts hdrk ifgflkikgt !`'k' wakrk oky

mkh`s`dgs dg ifgflkikgt frk ifmk ̀ s bdhftkm duts`mk dn @gm`f ndr tak murft`dg dn

tak ykfr' Hdipfg`ks ndrikm ̀ g @gm`f" kvkg sucs`m`fry ug`ts w`ta idtakr hdipfg`ks

`g ndrk`lg hdugtr`ks" frk hdgs`mkrkm @gm`fg mdikst`h hdipfg`ks' Ndrk`lg fgm

mdikst`h hdipfg`ks frk sucjkht td m`krkgt hdrpdrftk `ghdik tfx rftks'

Hdrpdrftk @ghdik ]fx SftksXtfgmfrm ̀ ghdik

tfx rftk

Xurhafrlk ndr ris w`ta ̀ ghdiks

bfrlkr tafg @GS65 i`bb`dg

Kmuhft`dg hkss

!+ tdtfb tfx)

@gm`fg hdipfg`ks 85+ ;+ 8+

Ndrk`lg hdipfg`ks =5+ 3+ 8+

Hdrpdrftk ̀ ghdik tfx iust ck pf`m cy fbb typks dn ndrk`lg)`gvkstkm kgt`t`ks" kxhkpt

ndr b`f`sdg dhks" wa`ha frk gdt pkri`ttkm td kfrg `ghdik' F tfx rkturg iust ck

skgt td tak `ghdik tfx futadr`t`ks cy Xkptkickr 85' @g hfsk dn b`f`sdg dhks" tak

ndrk`lg hdipfgy ̀ s rkqu`rkm td suci`t tak ‒Fggufb Xtftkikgt’ ̀ g Ndri =0H w`ta`g

>5 mfys nrdi tak kgm dn tak gfgh`fb ykfr'

Hdrpdrftk `ghdik tfx iust ck pf`m `g `ghrkikgts tarduladut tak ykfr fhhdrm`gl

td tak fmvfghk hdrpdrftk tfx !FH] pfyikgt shakmubk" fs ndbbdws:

• Juby 6; ) 6;+• Xkptkickr 6; ) =;+

• Mkhkickr 6; ) <;+

• Ifrha 6; ) 655+



6> ) Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f

c' Xfbks ]fx" ^fbuk)fmmkm ]fx" Xkrvhk ]fx fgm Lddmsfgm Xkrvhk ]fx

]ak Ldvkrgikgt dn @gm`f `s hurrkgtby gfb`z`gl gkldt`ft`dgs ndr f hdiprkakgs`vk

`gm`rkht tfx rkndri" wa`ha w`bb `gtrdmuhk tak gkw Lddms fgm Xkrv`hk ]fx !LX]'

]ak tfx w`bb rkpbfhk hurrkgt vfbuk)fmmkm tfx !^F] fgm hkgtrfb sfbks tfx !HX]" w`ta

pbfggkm ìpbkikgtft`dg `g Fpr`b 3568'

]ak mufb LX] idmkb wdubm hdik w`ta twd tfx rftks: dgk taft w`bb ck hafrlkm

ug`ndriby fhrdss tak stftks fgm fgdtakr cy tak hkgtrfb ldvkrgikgt' Bkl`sbft`dg `s

st`bb ck`gl safpkm" cut ̀ t ̀ s bòkby taft v`rtufbby fbb lddms fgm skrv`hks w`bb ck ̀ ghbumkm"

w`ta i`gìui kxkipt`dgs `ghbum`gl fbhdadb" tdcfhhd fgm pktrdbkui prdmuhts'

Ft tìk dn wr`t`gl" idst stftks `g @gm`f ìpdsk f ^F] dg lddms' F HX] dn = pkrhkgt

`s fbsd bkv`km dg `gtkr)stftk sfbks cut w`bb ck kbì`gftkm lrfmufbby' ^F] `s fppb`km ft

kfha stflk dn sfbk w`ta f ikhafg`si dn hrkm`t td okkp trfho dn tak ^F] pf`m' ]ak

^F] pf`m dg lddms purhafskm nrdi w`ta`g tak stftk ̀ s kb`l`cbk ndr ̂ F] hrkm`ts" wa`ha

hfg ck uskm td dskt tak ^F]$HX] muk dg tak sfbk dn lddms'

^fbukfmmkm ]fx Sftks6+ ksskgt̀ fb hdiidm`t̀ ks" cubb`dg fgm prkh̀ dus stdgks

=+ `gmustr`fb ̀ gputs fgm hfp t̀fb lddms? ̀ tkis dn ifss hdgsuipt`dg

`ghbum`gl ikm`h`gk" mruls" flr`hubturfb fgm ̀ gmustr`fb `gputs fgm

hfp`tfb? fgm mkhbfrkm lddms

63+ fbb dtakr ̀ tkis

*@g fmmtdg td tak fcdvk" pktrdbkui prdmuhts" tdcfhhd" bqudr kth'" fttrfht alakr ̂ F] rftks taft vfry nrdistftk td stftk'

^F] rkpdrt`gl `s k`takr idgtaby dr qufrtkrby" mkpkgm`gl dg tak stftk' Kvkry cus`gkss

`s rkqu`rkm td rkl`stkr tak`r ^F]" fbtadula cus`gkssks w`ta bkss tafg @GS;55"555turgdvkr frk kxkipt nrdi pfyikgt'

[gt`b tak `gtrdmuht`dg dn tak LX]" f skrv`hk tfx `s fbsd `g dpkrft`dg' ]a`s `s hafrlkm

ft f rftk dn 65 pkrhkgt w`ta 8 pkrhkgt kmuhft`dg hkss dg tak vfbuk dn tdtfb tfx'

]fxfcbk skrv`hks" wa`ha frk b`stkm `g tak N`gfghk Fht" frk bfrlkby b`fcbk td ck pf`m

cy tak skrv`hk prdv`mkr' Xdik skrv`hk tfxks frk b`fcbk td ck pf`m cy tak rkh`p`kgt dn

tak skrv`hk: fg fmv`sdr hfg fss`st `g `mkgt`ny`gl taksk hfsks'

Hurrkgtby" lddms ifgunfhturkm `g @gm`f frk fbsd sucjkht td kxh`sk muty !hkgtrfb

^F] dg tak vfbuk dn lddms sdbm dr tak ifxìui rktf`b pr`hk dn tak lddms sdbm"

mkpkgm`gl dg tak typk dn prdmuhts ifgunfhturkm' ]ak lkgkrfb rftk `s 63 pkrhkgt"w`ta tak rftks ndr dtakr lddms vfry`gl lrkftby'

Gkw Xkrv`hk ]fx Sklìk @gtrdmuhkm

Juby 3" 3563

@gmf Crk`gl wkcstk

attp:$$ct'by$SMqlyx

http://www.india-briefing.com/news/service-tax-regime-introduced-july-1-2012-5498.html/











Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f ) 6<

h' Hfptfb Lfgs ]fx ]ak tfx rftk dg hfp`tfb lf`gs `g @gm`f vfr`ks cfskm dg tak typk dn fsskt !safrks"

prdpkrty" mkct ̀ gstruikgts" tak bkglta dn tìk tak ̀ gvkstdr afs akbm tak fsskt" fgm

waktakr tak trfgsfht`dgs afvk tfokg pbfhk dg f rkhdlg`zkm stdho kxhafglk ̀g @gm`f'

\akg tak `ghdik nrdi f sfbk `s hbfss`km fs cus`gkss `ghdik ugmkr @gm`fg bfw"

`t w`bb ck tfxfcbk `g @gm`f" cut dgby `n suha `ghdik fhhruks dr fr`sks `g @gm`f dr `s

fttr`cutfcbk td f ‒cus`gkss hdggkht`dg’ ̀g @gm`f'

]ak rftk dn tfx fppb`hfcbk td tak cus`gkss `ghdik dn gdg)rks`mkgts `s a`lakr tafg

tak rftk fppb`hfcbk td mdikst`h kgt`t`ks: fpprdxìftkby =3 pkrhkgt'

Kqu`t`ks akbm ndr idrk tafg dgk ykfr" dtakr fsskts akbm ndr idrk tafg tarkk ykfrs"

fgm rkfb kstftk frk hdgs`mkrkm bdgl)tkri hfp`tfb fgm lkgkrfbby tfxkm ft f cfs`h rftk

dn 35 pkrhkgt' Xadrt)tkri hfp`tfb lf`gs !skhur`t`ks akbm ndr bkss tafg dgk ykfr" tarkk

ykfrs ndr dtakr fsskts frk tfxkm ft tak gdrifb hdrpdrftk `ghdik tfx rftk" wa`ha `s

usufbby 85 pkrhkgt'

Skb`kn nrdi hkrtf`g typks dn hfp`tfb lf`gs `s dntkg sdulat tardula mducbk tfxft`dg

fvd`mfghk trkft`ks" fgm ify fbbdw struhtur`gl fbtkrgft`vks ndr ndrk`lg ̀ gvkstikgt taft

kgt`rkby rkb`kvks ̀ gvkstdrs dn tak hfp`tfb tfx b`fc`b`ty dr s`lg`hfgtby i`t`lftks tak sfik'

m' Dtakr ]fxksM`v`mkgm m`str`cut`dg tfx !MM] ̀ s bkv`km flf`gst tak m`str`cut`gl @gm`fg hdipfgy" gdt

`ts safrkadbmkrs' ]ak hdipfgy ̀ s b`fcbk td pfy MM] dn 6>'33; pkrhkgt dg m`v`mkgms'

F wkfbta tfx dn 6 pkrhkgt `s ìpdskm dg spkh`km fsskts akbm cy f tfxpfy`gl

hdipfgy `g kxhkss dn tak cfs`h kxkipt`dg dn @GS8 i`bb`dg !`'k' kxpkgs`vk hfrs"yfhats" uguskm bfgm" kth''

I`gìui fbtkrgft`vk tfx !IF] `s bkv`km ft 65 pkrhkgt dn tak fmjustkm cddo prdts

`g tak hfsk dn tadsk hdipfg`ks wakrk `ghdik tfx pfyfcbk dg tfxfcbk `ghdik

fhhdrm`gl td tak gdrifb prdv`s`dgs dn tak @ghdik ]fx Fht `s bkss tafg 65 pkrhkgt

dn tak fmjustkm cddo prdts' Xurhafrlk `s fppb`hfcbk ft 65 pkrhkgt `g tak hfsk dn

mdikst`h hdipfg`ks `n fmjustkm cddo prdts frk `g kxhkss dn @GS65 i`bb`dg'

Mvmkgm mstrcutdg tfx

!MM] s bkvkm flfgst tak

mstrcutgl @gmfg hdipfgy"

gdt ts safrkadbmkrs'




\aft frk sdik dn tak oky hdipb`fghkrkqu`rkikgts4

Fs tak hdipbkx`ty dn tak tfx systki ify sullkst" @gm`f afs f skr`ks dn hdipb`fghk

rkqu`rkikgts wa`ha iust ck ikt cy ndrk`lg `gvkst`gl kgtkrpr`sks' Nf`burk td md

sd `ghurs gks fgm ify jkdpfrm`zk tak hdipfgy‐s hdgt`gukm prkskghk `g @gm`f'

]a`s skht`dg w`bb m`shuss:

f' Fhhdugt`gl fgm Cddookkp`gl

c' Fggufb Hdipb`fghk

h' ]rfgsnkr Ur`h`gl

f' Fhhdugtgl fgm Cddookkpgl@g @gm`f" fhhdugt`gl `s mdgk fhhdrm`gl td tak Fhhdugt`gl Xtfgmfrms `ssukm cy tak

@gst`tutk dn Hafrtkrkm Fhhdugtfgts dn @gm`f fgm fpprdvkm cy tak Ufrb`fikgt dn @gm`f' ]akrk frk idrk tafg 85 fhhdugt`gl stfgmfrms" kfha ldvkrg`gl m`krkgt fspkhts dn

fhhdugt`gl stftkikgts' ]aksk fhhdugt`gl stfgmfrms afvk bklfb rkhdlg`t`dg tardula

tak Hdipfg`ks Fht'

]ak Fhhdugt`gl Xtfgmfrms frk ndriubftkm dg tak cfs`s dn tak @gtkrgft`dgfb N`gfgh`fb

Skpdrt`gl Xtfgmfrms w`ta f v`kw td afridg`z`gl @gm`f‐s fhhdugt`gl stfgmfrms w`ta

tak rkst dn tak wdrbm' ]aky `ghbumk stfgmfrms dg tak vfbuft`dg dn `gvkgtdr`ks" hfsa

dw stftkikgts" gkt prdt dr bdss ndr tak pkr`dm dn fhhdugts" fhhdugt`gl ndr xkm

fsskts fgm rkvkguk rkhdlg`t`dg'

]ak SC@ rklubftks tak hdugtry‐s ndrk`lg kxhafglk ifrokts fgm prkshr`cks kxhafglk

hdgtrdb gdris' ]ak @gm`fg rupkk `s nubby hdgvkrt`cbk dg tak hurrkgt fhhdugt" wa`ha

ikfgs taft ndrk`lg kxhafglk `s nrkkby fvf`bfcbk ndr ifo`gl fgm rkhk`v`gl trfmk)

rkbftkm pfyikgts' Adwkvkr" dg tak hfp`tfb fhhdugt" tak @gm`fg rupkk `s dgby pfrt`fbby

hdgvkrt`cbk'

Bftkst dg LFFS

Fulust 33" 3563

@gmf Crk`gl wkcstk

attp:$$ct'by$SMqJ8z

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c' Fggufb HdipbfghkFggufb hdipb`fghk rkqu`rkikgts m`kr ndr kgt`t`ks mkpkgm`gl dg waktakr taky

frk ndrk`lg rkprkskgtft`vk dhks dr hdipfg`ks'

Fbb ̀ghdrpdrftkm hdipfg`ks" waktakr pucb`h dr pr`vftk" frk rkqu`rkm td ugmkrtfok fg

fggufb fum`t dn fhhdugts' Fum`tkm gfgh`fb rkpdrts fbdgl w`ta tak fum`tdr ‐s rkpdrt

iust ck skgt td tak safrkadbmkrs wkbb ckndrk tak Fggufb Lkgkrfb Ikkt`gl !FLI ̀ s

akbm' Hdipfgy fhhdugts iust ck suci`ttkm td tak dhk dn tak hdghkrgkm Skl`strfr

dn Hdipfg`ks !SDH fggufbby" ndbbdw`gl fg FLI'

@g fmm`t`dg td tak rkqu`rkm ndur cdfrm ikkt`gls pkr fggui !wa`ha hfg ck

hdgmuhtkm `g @gm`f dr fcrdfm" fg FLI iust ck akbm dghk `g kvkry hfbkgmfr ykfr

ckndrk Xkptkickr 85" w`ta tak tìk pkr`dm cktwkkg twd FLIs gdt bfst`gl idrk

tafg 6; idgtas' ]ak if`g flkgmf pd`gts `g fgy FLI `ghbumk prkskgtft`dg dn tak

fggufb fhhdugts" fgm fppd`gtikgt dn stftutdry fum`tdrs'

Lu`mkb`gks ndr tak fggufb fhhdugts frk fs ndbbdws:

• Fggufb fhhdugts iust ck bkm w`ta tak dhk dn tak hdghkrgkm SDH w`ta`g 85

mfys fntkr tak FLI' @n fg FLI `s gdt akbm" takg fhhdugts sadubm ck bkm w`ta`g

85 mfys dn tak bfst mftk dg wa`ha tak FLI wfs rkqu`rkm td ck akbm'

• Fhhdugts iust rkbftk td f gfgh`fb ykfr" hdipr`s`gl 63 idgtas fgm gdt kxhkkm`gl

6; idgtas' ]ak hdipfgy hfg dctf`g pr`dr pkri`ss`dg nrdi tak SDH ndr fg

kxtkgs`dg dn tak fhhdugt`gl pkr`dm td tak kxtkgt dn 61 idgtas'

• Fggufb fhhdugts iust hdvkr f pkr`dm kgm`gl gd idrk tafg > idgtas fakfm dn

tak FLI" kxhkpt ndr tak rst fggufb fhhdugts dn f gkwby ̀ ghdrpdrftkm hdipfgy"

wa`ha sadubm hdvkr f pkr`dm kgm`gl gd idrk tafg 0 idgtas fakfm dn tak FLI'

@g fmm`t`dg" hdipfg`ks w`ta pf`m)up hfp`tfb dn cktwkkg @GS6 i`bb`dg fgm @GS35i`bb`dg frk rkqu`rkm td bk fg Fggufb Hdipb`fghk Hkrt`hftk fbdgl w`ta tak Fggufb

Skpdrt' Hdipfg`ks w`ta pf`m)up hfp`tfb dn idrk tafg @GS35 i`bb`dg frk rkqu`rkm

td kipbdy f nubb)tìk hdipfgy skhrktfry wad w`bb fht fs tak`r hdipb`fghk dhkr'

X`ghk b`f`sdg dhks fgm crfgha dhks frk pkri`ttkm td hdgmuht dgby f b ì`tkm skt

dn fht`v`t`ks' ]aksk dhks frk dcb`lkm td mkidgstrftk taft taky frk dpkrft`gl w`ta`g

tak`r bklfbby pkri`ss`cbk frkfs dn fht`v`ty dghk f ykfr' ]a`s rkpdrt`gl tfoks tak ndri

dn fg Fggufb Fht`v`ty Hkrt`hftk" wa`ha iust ck prdmuhkm `g f spkh`km ndrift

prdv`mkm cy tak dhk‐s fum`tdr' @t prdv`mks mktf`bs fgm sdurhks dn nugms rkhk`vkm"

fgm tak gfturk dn kxpkgsks dg wa`ha nugms afvk ckkg spkgt'

]d mshdvkr idrk fcdut fhhdugtgl

fgm cddookkpgl" shfg tas VS hdmk

wta ydur sifrt padgk td vst:www'mkzsa`rf'hdi$fhhdugt`gl)

cddookkp`gl'atib

http://www.dezshira.com/accounting-bookkeeping.html







Hdipfg`ksHdipb`fghk rkqu`rkikgt Mktf`bs

Fhhdugts rkpdrt̀ gl • Fhhdugts iust ck prkskgtkm ft fg FLI' FLIs iust ck akbm dghk kvkry hfbkgmfr ykfr

ckndrk Xkptkickr 85'

• Hdipfgy fhhdugts iust ck suci`ttkm td tak dhk dn tak hdghkrgkm Skl`strfr dn

Hdipfg`ks w`ta`g 85 mfys dn fg FLI'

• Hdipfg`ks w`ta safrk hfp`tfb iust bk fg fggufb rkturg w`ta tak Skl`strfr dn Hdipfg`ksw`ta`g >5 mfys dn tak FLI'

• Hdipfg`ks w`ta pf`m)up hfp`tfb dn @GS6 i`bb`dg dr idrk iust bk fg Fggufb Hdipb`fghk

Hkrt`hftk'

@ghdik tfx fum`t • @ghdik tfx fum`ts iust ck ugmkrtfokg cy cus`gkssks kglfl`gl ̀ g trfm`gl dr ifgunfhturk

dn lddms w`ta turgdvkr dn idrk tafg @GS65 i`bb`dg" dr skrv`hk prdv`mkrs w`ta turgdvkr

dn idrk tafg @GS3'; i`bb`dg' Skpdrts iust ck prdmuhkm cy f Hafrtkrkm Fhhdugtfgt fgm

suci`ttkm cy Xkptkickr 85'

Fum`ts cy typk dn cus`gkss • Hdipfg`ks kglfl`gl `g ifgunfhturk sadubm ck prkpfrkm td ugmkrtfok fum`ts dg vfbuk dn

lddms dr dg HKG^F] hrkm`t ndr kxh`sk purpdsks'

• Hdipfg`ks kglfl`gl `g trfmk sadubm ck prkpfrkm td ugmkrtfok fum`ts dg tak ̂ F] hrkm`t

taky hbf`i'

• Hdipfg`ks kglfl`gl `g skrv`hks sadubm ck prkpfrkm td ugmkrtfok fum`ts dg skrv`hk tfx'

]ak nrkqukghy dn taksk fum`ts ̀ s mktkri`gkm cy tfx futadr`t`ks fhhdrm`gl td tak

ugmkrtfo`gl‐s turgdvkr'

Hdrpdrftk tfx • Hdipfg`ks ̀ g tak skrv`hk ̀gmustry iust bk skr v̀ hk tfx rkturgs kvkry s`x idgtas" cy

Dhtdckr 3; fgm Fpr`b 3;'

• Hdipfg`ks taft skbb f prdmuht iust bk fggufb sfbks tfx dr suci`t tak`r vfbuk)fmmkm tfx

rkturgs' ]ak systkis ndr taksk suci`ss`dgs vfry cy stftk'

• Hdipfg`ks bdhftkm `g stftks wakrk prdnkss`dgfb tfx rkl̀ strft`dg `s ifgmftdry iust bk

fggufb prdnkss`dgfb tfx rkturgs ndr kfha dn tak`r kipbdykks ndr wadi taky afvk mkmuhtkmprdnkss`dgfb tfx' Urdnkss`dgfb tfx rftks vfry cy stftk'

Ndrk`lg Kxhafglk

Ifgflkikgt Fht !NKIF

• NKIF rklubftks ndrk`lg kxhafglk `gtd fgm dut dn @gm`f' @g fhhdrmfghk w`ta ta`s fht" ndrk`lg

kxhafglk iust ck rkpdrtkm ft twd stflks: !` dg rkhk`pt dn safrk fppb`hft`dg idgky nrdi

tak gdg)rks`mkgt pfrkgt hdipfgy? !`` updg ̀ ssuk dn safrks td tak ndrk`lg pfrkgt hdipfgy'




Hdipb`fghk ndr Ndrk`lg)`gvkstkm Kgt`t`ks

Fulust 3563

@gmf Crk`gl iflfzgk

attp:$$ct'by$Vr;gX0

@t sadubm ck gdtkm taft fbdgls`mk fggufb hdipb`fghk" takrk frk ifgy dgld`gl

hdipb`fghk rkqu`rkikgts ndr rkprkskgtft`vk dhks fgm hdipfg`ks" wa`ha lkgkrfbby

rkbftk td ifjdr hafglks `g tak kgt`ty" suha fs fmmrkss" m`rkhtdrs dr hfp`tfb !ndr

hdipfg`ks'

Ndbbdw`gl fggufb hdipb`fghk" prdts fgm m`v`mkgms !rki`ttfghks hbfss`km fs hurrkgt

fhhdugt trfgsfht`dgs kfrgkm `g @gm`f hfg ck rkpftr`ftkm tardula fg Futadr`zkm

Mkfbkr fntkr tfx b`fc`b`t`ks frk ikt" w`tadut rkqu`r`gl tak pkri`ss`dg dn tak SkskrvkCfgo dn @gm`f'

h' ]rfgsnkr Urhgl ]rfgsnkr pr`h`gl hdghkrgs tak pr`hks hafrlkm cktwkkg fssdh`ftkm kgtkrpr `sks

!tadsk b`gokm tardula ifgflkikgt" hdgtrdb dr hfp`tfb kstfcb`sakm ̀ g m`krkgt tfx

jur`sm`ht`dgs ndr tak`r `gtkrhdipfgy trfgsfht`dgs'

Ndr tfx fgm fum`t`gl purpdsks" `gtkrgft`dgfb trfgsfht`dgs cktwkkg fssdh`ftkm

kgtkrpr`sks afvk td ck fssksskm dg tak cfs`s dn tak ‒fri‐s bkglta pr`gh`pbk'’ ]a`s

fri‐s bkglta gfturk afs td ck suppdrtkm cy mdhuikgtft`dg s`lgkm fgm vkr`km

cy fg fhhdugtfgt' ]fxpfykrs `gvdbvkm `g `gtkrgft`dgfbby rkbftkm pfrty trfgsfht`dgs

frk fbsd rkqu`rkm td if`gtf`g f skr`ks dn idrk mktf`bkm mdhuikgts sadw`gl tak

dwgkrsa`p struhturk" prdpkrty$skrv`hk `gvdbvkm fgm sd dg'

]rfgsnkr pr`h`gl mdhuikgts gkkm td ck suci`ttkm cy Dhtdckr 86 ndbbdw`gl tak hbdsk

dn tak rkbkvfgt ykfr' Skhdrms fbsd gkkm td ck if`gtf`gkm ndr ft bkfst 1 ykfrs nrdi tak

kgm dn tak rkbkvfgt shfb ykfr' F trfgsnkr pr`h`gl fum`t ̀ s rkqu`rkm ̀ n tak rkbftkm pfrty

trfgsfht`dg kxhkkms @GS6;5 i`bb`dg' Kvkg ̀ n f rkbftkm pfrty trfgsfht`dg ̀ s bdwkr tafg

@GS6;5 i`bb`dg" fg fum`t `s st`bb pdss`cbk' ]akrkndrk" mdhuikgts dg trfgsnkr pr`h`gl

sadubm ck if`gtf`gkm cy fbb ris'

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Auifg Sksdurhks fgm Ufyrdbb

Adwmd@a`rkstfnn$wdrokrs4

\aftifjdr bklfb dcb`lft`dgsmdks fhdipfgyafvk ndr `ts stfnn$

wdrokrs4




Adw md @ a`rk stfnn$wdrokrs4

\aktakr ydur cus`gkss usks ndrk`lg dr mdikst`h stf$wdrokrs wakg dpkrft`gl `g

@gm`f" takrk frk f guickr dn bklfb rkqu`rkikgts td pfy fttkgt`dg td" nrdi v`sfs ndr

a`la)so`bbkm wdrokrs td mrfw`gl up hdgtrfhts ndr bfcdrkrs'

]a`s skht`dg bddos ft:

f' ^`sfs ndr Ndrk`lgkrs

c' Hdgtrfhts

h' Hdipkgsft`dg

f' ^sfs ndr NdrklgkrsFbb ndrk`lgkrs v`s`t`gl @gm`f !kxhbum`gl dvkrskfs h`t`zkgs dn @gm`f" pkrsdgs adbm`gl

f ‒Ukrsdg dn @gm`fg Dr`l`g’ hfrm fgm Gkpfbksk dr Cautfgksk gft`dgfbs gkkm f v`sf'

@gm`f ̀ ssuks tdur`st v`sfs" lkgkrfbby ndr 615 mfys w`ta iubt`pbk kgtr`ks' F tdur`st v`sf dgfrr`vfb !]^DF shakik afs ckkg skt up cy tak @gm`fg @ii`lrft`dg Mkpfrtikgt ndr up

td 85 mfys ndr gft`dgfbs dn Hficdm`f" N`gbfgm" @gmdgks`f" Jfpfg" Bfds" Buxkicdurl"

Iyfgifr" Gkw Zkfbfgm" Ua`b`pp`gks" X`glfpdrk" fgm ^`ktgfi' Fppb`hft`dgs iust

ck ifmk ft tak hdgsubfr skht`dg ft tak gkfrkst kicfssy dr a`la hdii`ss`dg' Ndr

[O gft`dgfbs" @gm`f afs dutsdurhkm `ts v`sf fppb`hft`dg skrv`hks td ^N Xkrv`hks fgm

fppb`hft`dgs ft tak kicfssy ̀ g Bdgmdg frk gd bdglkr fhhkptkm' @g tak [g`tkm Xtftks"

@gm`f‐s v`sf fppb`hft`dg skrv`hks frk afgmbkm cy ]rfv`sf Dutsdurh`gl'

Ndr cus`gkss fht`v`t`ks" twd dtakr typks dn v`sf frk ̀ ipdrtfgt td gdtk: cus`gkss v`sf !ndr

wa`ha tak pkr`dm dn stfy ̀ g @gm`f pkr v`s`t ̀ s b`i`tkm td s`x idgtas fgm kipbdyikgt

v`sf' Ndr tak bfttkr" takrk frk fmm`t`dgfb rkqu`rkikgts ndr kipbdykks dn tak @] fgm

jdurgfb`si skhtdrs" fgm f bkss rkstr`ht`vk rkl`ik ndr tak pdwkr fgm stkkb skhtdrs'

Ndr fbb ndrk`lgkrs ̀ gtkgm`gl td stfy ̀ g @gm`f ndr bdglkr tafg 615 mfys !dg fgy typk dn

bdgl)tkri v`sf" takrk ̀ s f rkqu`rkikgt td rkl`stkr w`ta tak bdhfb Ndrk`lgkrs‐ Skl`dgfb

Skl`strft`dg Dhk !NSSD' @g idst hfsks" ta`s rkl`strft`dg gkkms td ck mdgk w`ta`g

6= mfys dn frr`vfb `g @gm`f'

Kgtkr`gl @gm`f: ̂ `sf Urdhkss fgm Skl`strft`dg

Jugk 61" 3563

@gmf Crk`gl wkcstk

attp:$$ct'by$U;nSQo

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3= ) Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f

c' Hdgtrfhts@gm`fg bfcdr bfws prdv`mk f i`g`iui dn lufrfgtkks fgm ckgkts td fbb kipbdykks

fgm taksk bfws supkrskmk tak prdv`s`dgs dn bfcdr hdgtrfhts'

]akrk frk tarkk typks dn hdgtrfhts `g @gm`f:

• Ukrifgkgt !m`rkht hdgtrfht

• N`xkm hdgtrfht

• ]kipdrfry hdgtrfht

@gvkstdrs sadubm pfy spkh`fb fttkgt`dg td tak @gmustr`fb M`sputks Fht" wa`ha prdv`mks

f bfrlk guickr dn prdtkht`dgs ndr kipbdykks? tak Xadps fgm Kstfcb`saikgts Fht"

wa`ha ldvkrgs tak adurs dn wdro" pfyikgt dn wflks" bkfvk" adb`mfys" tkris dn skrv`hk

fgm dtakr hdgm`t`dgs? fs wkbb fs tak skvkrfb wflk fgm rkiugkrft`dg fhts" wa`ha

rklubftk tak pfyikgt dn wflks" cdgusks" fgm kqufb`zk pfy ndr ikg fgm wdikg'

Fgy tkri`gft`dg pdb`hy sadubm ck hakhokm flf`gst tak hurrkgt bfw pr`dr td `t `s

hfrr`km dut' Ndr kxfipbk" hdipfg`ks taft kipbdy idrk tafg 655 wdrokrs gkkm

ldvkrgikgt pkri`ss`dg td hdgmuht bfyds'

Cks`mks hdipfgy rubks fgm rklubft`dgs" hbfusks rkbftkm td tak ndbbdw`gl pd`gts hfg

ck `ghdrpdrftkm `gtd hdgtrfhts:

• Gdg)m`shbdsurk

• Kipbdykk pdfha`gl

• [gnf`r hdipkt`t`dg

• ]rfmkifros" pftkgts fgm trfmk skhrkts

@gvkstdrs sadubm pfy spkhfb

fttkgtdg td tak @gmustrfb

Msputks Fht fgm Xadps fgm

Kstfcbsaikgts Fht'



Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f ) 3;

\aft ifjdr bklfb dcb`lft`dgs mdks fhdipfgy afvk ndr ̀ ts stfnn$wdrokrs4

[gmkr @gm`fg bfw" f hdipfgy ̀ s rkqu`rkm td w`taadbm fgm pfy pkrsdgfb ̀ ghdik tfx

!U@] fgm hdgtr`cutk td sdh`fb `gsurfghk nugms dg ckafbn dn `ts kipbdykks' Ifgy dn

taksk dcb`lft`dgs hfg ck dutsdurhkm td f auifg rksdurhks fmi`g`strft`dg skrv`hks

prdv`mkr'

]a`s skht`dg m`shussks:

f' \`taadbm`gl fgm Ufy`gl Ukrsdgfb @ghdik ]fx

c' Hdgtr`cut`gl td Xdh`fb @gsurfghk Nugms

f' \taadbmgl fgm Ufygl Ukrsdgfb @ghdik ]fx Fhhdrm`gl td tak @ghdik ]fx Fht" `t `s tak dcb`lft`dg dn tak kipbdykr td w`taadbm

pkrsdgfb ̀ ghdik tfxks nrdi tak sfbfry pf`m td fg kipbdykk" fgm mkpds`t taksk tfxksw`ta tak @gm`fg rkvkguk futadr`t`ks' ]a`s fppb`ks td @gm`fg kipbdykrs fgm ndrk`lg

kipbdykrs" ndr mdikst`h fgm kxpftr`ftk stf' Ukrsdgfb `ghdik tfx `s ldvkrgkm cy

tak Hkgtrfb Cdfrm ndr M`rkht ]fxks !HCM]" pfrt dn tak Mkpfrtikgt dn Skvkguk ugmkr

tak I`g`stry dn N`gfghk'

U@] `g @gm`f `s cfskm dg rks`mkgt stftus fgm tak sdurhk dn `ghdik' Sks`mkgts frk

tfxkm dg tak`r lbdcfb `ghdik wakrkfs gdg)rks`mkgts frk tfxkm dgby dg `ghdik

taft `s sdurhkm" rkhk`vkm" dr fhhrukm `g @gm`f' \dro mdgk `g @gm`f" rklfrmbkss dn tak

kipbdykr‐s `gtkrgft`dgfb stftus" w`bb ck tfxkm'

Sks`mkghy stftus ̀ s mkpkgmkgt dg tak bkglta dn t`ik spkgt ̀ g @gm`f" w`ta tfx b`fc`b`ty

nurtakr mkpkgmkgt dg waktakr tak kipbdykk‐s adik hdugtry afs f mducbk tfxft`dg

fvd`mfghk flrkkikgt w`ta @gm`f'

Ufyrdbb Urdhkss`gl `g @gm`f

Jugk" 3563

@gmf Crk`gl iflfzgk

attp:$$ct'by$V5IZXQ

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3> ) Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f

]fx Xtruhturk 356368Gd' ]fx rftks Lkgkrfb \dikg Xr' H`t`zkgs

!Fcdvk >5 ykfrs cut ckbdw 15

ykfrs dn flk)

@gm`v`mufbs fcdvk

15 ykfrs dn flk

6 Gd tfx [p td 355"555 [p td 355"555 5 td 3;5"555 [p td ;55"555

3 65 pkrhkgt 355"556 td ;55"555 355"556 td ;55"555 3;5"556 td ;55"555

8 35 pkrhkgt ;55"556 td 6555"555 ;55"556 td 6555"555 ;55"556 td 6"555"555 ;55"556 td 6"555"555= 85 pkrhkgt Fcdvk 6555"555 Fcdvk 6"555"555 Fcdvk 6"555"555 Fcdvk 6"555"555

Xfbfry `s mkgkm cy tak @ghdik ]fx Fht td `ghbumk wflks? pkgs`dgs fgm fggu`t`ks?

lrftu`t`ks? fmvfghk dn sfbfry ? fgy nkk" hdii`ss`dg" pkrqu`s`tks !k'l' tak vfbuk dn rkgt

dg fhhdiidmft`dg prdv`mkm cy tak kipbdykr dr prdts `g b`ku dn dr `g fmm`t`dg

td sfbfry dr wflks? fgy kghfsaikgt dn bkfvk sfbfry? dr fgy fidugt dn hrkm`t td tak

prdv`mkgt nugm dn fg kipbdykk td tak kxtkgt taft `t `s tfxfcbk'

Xfbfry fbsd lkgkrfbby `ghbumks waft `s ogdwg fs f ‒mkfrgkss fbbdwfghk’: f typk dn

fbbdwfghk prdv`mkm ndr tak a`lakr hdst dn b`v`gl ̀ g pfrt`hubfr h`t`ks dr stftks' \a`bk ta`sfbbdwfghk ̀s idst ̀ ipdrtfgt ndr ldvkrgikgt kipbdykks" hkrtf`g pr`vftk hdipfg`ks

fbsd dkr `t ft tak`r dwg m`shrkt`dg'

Ndr `ghdik td ck trkftkm fs sfbfry" tak ndbbdw`gl hdgm`t`dgs iust ck nubbbkm:

• ]akrk iust ck fg kipbdykr)kipbdykk rkbft`dgsa`p cktwkkg tak pfykr fgm

rkhk`vkr dn `ghdik?

• Xfbfry ̀ ghdik iust ck rkfb fgm takrk iust fg ̀ gtkgt`dg td pfy fgm rkhk`vk sfbfry?

fgm

• Xfbfry ify ck nrdi idrk tafg dgk kipbdykr fgm ify ck rkhk`vkm gdt just nrdi

tak prkskgt kipbdykr cut fbsd nrdi f prdspkht`vk kipbdykr fgm `g sdik hfskskvkg nrdi f ndrikr kipbdykr" fs `s sdikt`iks tak hfsk ndr pkgs`dgs'

Xfbfry hfg ck hafrlkm ̀ g tak ykfr rkhk`vkm dr ̀ g tak ykfr kfrgkm" wa`hakvkr ̀ s kfrb`kr"

`'k' `n tak sfbfry afs ckkg rkhk`vkm rst" takg `t w`bb ck tfxfcbk `g tak ykfr dn rkhk`pt'

Fbbdwfghks frk hftkldr`ks dn kxpkgm`turks `g @gm`f taft frk gdt tfxfcbk" prdv`mkm

taky iftha hkrtf`g spkh`hft`dgs fgm md gdt kxhkkm f hkrtf`g fidugt' ]aky frk

l`vkg" fidglst dtakr ta`gls" ndr adusk rkgt" trfgspdrt" ikm`hfb hfrk" ikfb hdupdgs"

bkfvk)t`ik trfvkb fgm kmuhft`dg'



Fg @gtrdmuht`dg td Md`gl Cus`gkss `g @gm`f ) 3<

c' Hdgtrcutgl td Xdhfb @gsurfghk Nugms@gm`f‐s sdh`fb skhur`ty systki `s hdipdskm dn f guickr dn shakiks fgm prdlrfis

hdvkr`gl pkgs`dgs" akfbta ̀ gsurfghk fgm ikm`hfb" iftkrg`ty" lrftu`ty fgm m`sfc`b`ty'

@gm`fg h`t`zkgs ̀ g tak drlfg`zkm skhtdr !wa`ha ̀ ghbumks tadsk kipbdykm cy ndrk`lg

`gvkstdrs frk kgt`tbkm td hdvkrflk ugmkr tak fcdvk shakiks" mkpkgm`gl dg tak

s`zk dn tak kipbdykk‐s hdipfgy'

]ak mktf`bs dn tak sdh`fb skhur`ty systki frk sprkfm tarduladut f vfr`kty dn bfws

fgm rklubft`dgs" `ghbum`gl:

• ]ak Kipbdykks‐ Urdv`mkgt Nugms . I`shkbbfgkdus Urdv`s`dgs Fht" 60;3

Fppb`ks td nfhtdr`ks fgm kstfcb`saikgts kipbdy`gl 35 dr idrk kipbdykks" kgsurks

supkrfgguft`dg pkgs`dg" fgm nfi`by pkgs`dg `g hfsk dn mkfta mur`gl skrv`hk'

]ak tarkk shakiks ugmkr tak Kipbdykks Urdv`mkgt Nugms Drlfg`zft`dg frk:

• ]ak Kipbdykks‐ Urdv`mkgt Nugm Xhakik" 60;3

• ]ak Kipbdykks‐ Ukgs`dg Xhakik" 600;

• ]ak Kipbdykks‐ Mkpds`t B`gokm @gsurfghk Xhakik" 60<>

Xkpfrftk Urdv`mkgt Nugm bkl`sbft`dg kx`sts ndr wdrokrs kipbdykm `g hdfb i`gks

fgm tkf pbfgtft`dgs `g tak Xtftk dn Fssfi fgm ndr skfikg'

• ]ak Kipbdykks‐ Xtftk @gsurfghk Fht" 60=1

Ndr nfhtdr`ks fgm kstfcb`saikgts w`ta 65 dr idrk kipbdykks" ta`s Fht rkqu`rks

hdipbktk ikm`hfb hfrk ndr tak kipbdykks fgm tak`r nfi`b`ks" fs wkbb fs hfsa

ckgkts mur`gl s`hogkss fgm iftkrg`ty" fgm idgtaby pfyikgts ̀ g hfsk dn mkfta

dr m`sfcbkikgt'

• ]ak \droikg‐s Hdipkgsft`dg Fht" 6038Kgtf`bs pfyikgt dn hdipkgsft`dg td tak wdroifg dr a`s nfi`by `g hfsks dn

kipbdyikgt rkbftkm `gjur`ks rksubt`gl `g mkfta dr m`sfc`b`ty'

• ]ak Iftkrg`ty Ckgkt Fht" 60>6

Dkrs 63 wkkos wflks mur`gl iftkrg`ty fs wkbb fs pf`m bkfvk `g hkrtf`g dtakr

hdggkhtkm hdgt`glkgh`ks'

• ]ak Ufyikgt dn Lrftu`ty Fht" 60<3

Ndr kstfcb`saikgts w`ta 65 dr idrk kipbdykks" ta`s Fht rkqu`rks tak pfyikgt

dn 6; mfys dn fmm`t`dgfb wflks ndr kfha ykfr dn skrv`hk td kipbdykks wad afvk

wdrokm ft f hdipfgy ndr vk ykfrs dr idrk'

Ndr nfhtdrks fgm

kstfcbsaikgts wta 65 dr

idrk kipbdykks" tak Xtftk

@gsurfghk Fht fppbks'



@gtrdmuh`gl FXKFG Cr`kgl

Fs`f Cr`kgl Btm' `s prdum td fggdughk tak bfugha dn ̀ ts bftkst rkl`dgfb pucb`sa`gl t`tbk" ‒FXKFG Cr`kgl"’ hdvkr`gl ndrk`lg m`rkht ̀ gvkstikgt

gkws" hdiikgtfry fgm fmv`hk rkbft`gl td md`gl cus`gkss cdta w`ta fgm w`ta`g tak khdgdi`h drlfg`zft`dg ogdwg fs tak Fssdh`ft`dg dn

Xdutakfst Fs`fg Gft`dgs !FXKFG' Ufrt`hubfr ndhus ̀ s pbfhkm dg ̀ssuks ̀gvdbv`gl cus`gkss" pdb`t`hs" tfx" fhhdugt`gl" gfghk" trfmk" ̀gvkstikgt

bklfb`t`ks fgm tak rklubftdry kgv`rdgikgt w`ta`g FXKFG‐s 65 ikickr gft`dgs" gfikby:

• Crugk`

• Hficdm`f

• @gmdgks`f

• Bfds

• Ifbfys`f

• Iyfgifr

• Ua`b`pp`gks

• X`glfpdrk

• ]af`bfgm

• ^`ktgfi

Xhfg tas VS hdmk wta ydur sifrtpadgk

td vst tak FXKFG Crk`gl wkcstk:

attp:$$ct'by$OXG[yB49qr

Skbftkm rkfm`gl dg @gm`f Cr`kgl

Kstfcb`saikgt dn CD$BD `g @gm`f cy Ndrk`lg Kgt`t`ks

\`ta tak dcjkht`vk dn fha`kv`gl lrkftkr trfgspfrkghy fgm prdhkmurfb hbfr`ty" tak Skskrvk Cfgo

dn @gm`f !‒SC@’ `ssuks tak Ifstkr H`rhubfr dg tak Kstfcb`saikgt dn Crfgha$B`f`sdg Dhks `g

@gm`f cy Ndrk`lg Kgt`t`ks kvkry ykfr dg Juby 3 w`ta f sugskt hbfusk dn dgk ykfr" bfy`gl mdwg tak

kb`l`c`b`ty hr`tkr`f fgm prdhkmurfb lu`mkb`gks ndr sktt`gl up'''

@g`t`ft`vks nrdi tak Gkw @gm`fg N`gfghk I`g`stkr frk Urdi`s`gl

Fntkr tfo`gl dvkr fs gfghk i`g`stkr dn @gm`f dg Fulust 6" Ir' U Ha`mficfrfi afs vd`hkm f hbkfr

`gtkgt`dg td kxkhutk pds`t`vk hafglks `g tak hdugtry‐s tfx rkl`ik' Kflkr td mrfw `gvkstikgt

cfho td @gm`f" ak afs stftkm taft tak idst ̀ ipdrtfgt muty ̀ g a`s i`gm ̀ s td rklf`g tak hdgmkghk

dn ̀ gvkstdrs'''

@gmustr`fb B`hkgs`gl: Gdris fgm Udb`hy

Ndr tak drlfg`zkm lrdwta fgm mkvkbdpikgt dn `gmustr`fb @gm`f" Ufrb`fikgt afs kgfhtkm tak @gmustr`fb !Mkvkbdpikgt fgm Sklubft`dg Fht" 60;6' ]ak @MS Fht prdv`s`dgs fppby td ‒`gmustr`fb

ugmkrtfo`gls"’ wa`ha ikfgs fg ugmkrtfo`gl pkrtf`g`gl td f shakmubkm `gmustry hfrr`km dg `g

dgk dr idrk nfhtdr`ks cy fgy pkrsdg dr futadr`ty'''

E@gm`fCr`kgl

Mshdvkr tak bftkst ndrklg mrkht

gvkstikgt gkws fkhtgl @gmf'

http://www.india-briefing.com/news/establishment-branch-officeliaison-office-india-foreign-entities-5552.html/





http://www.india-briefing.com/news/initiatives-indian-finance-minister-promising-investors-5542.html/





http://www.india-briefing.com/news/industrial-licensing-norms-policy-5473.html/





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Fcdut Mkzfg Xa`rf . Fssdh`ftks

Mkzfg Xa`rf . Fssdh`ftks ̀ s f spkh`fb`st ndrk`lg m`rkht ̀ gvkstikgt prfht`hk" prdv`m`gl

hdrpdrftk kstfcb`saikgt" cus`gkss fmv`sdry" tfx fmv`sdry fgm hdipb`fghk"

fhhdugt`gl" pfyrdbb" muk m`b`lkghk fgm gfgh`fb rkv`kw skrv`hks td iubt`gft`dgfbs

`gvkst`gl `g kikrl`gl Fs`f' X`ghk `ts kstfcb`saikgt `g 6003" tak ri afs lrdwg

`gtd dgk dn Fs`f‐s idst vkrsft`bk nubb)skrv`hk hdgsubtfgh`ks w`ta dpkrft`dgfb dhks

fhrdss Ha`gf" Adgl Odgl" @gm`f" X`glfpdrk fgm ^`ktgfi fs wkbb fs b`f`sdg dhks

`g @tfby fgm tak [g`tkm Xtftks' Mkzfg Xa`rf . Fssdh`ftks‐ kxpkr`kghkm cus`gkss

prdnkss`dgfbs frk hdii`ttkm td `iprdv`gl tak ugmkrstfgm`gl fgm trfgspfrkghy

dn `gvkst`gl `g kikrl`gl Fs`f'

Dur dhks

[g`tkm Xtftks

@gm`f

Mkba`" Iuicf`

Ha`gf

Ck`j`gl" ]`fgj`g" Mfb`fg" V`glmfd

Xafglaf`" Afglzadu" G`glcd" Xuzadu

Xakgzakg" Lufglzadu" Zadglsafg

Adgl Odgl

X`glfpdrk

@tfby

^`ktgfiAfgd`" Ad Ha` I`ga H`ty

Fcdut Mkzfg Xarf . Fssdhftks:

Xhfg tas VS hdmk wta ydur sifrt padgk td vst: www'mkzsa`rf'hdi$dhks'atib

EMXFT@gm`f

@gqurks4 ]khaghfb qukstdgs4 Xtfy hdggkhtkm

wta dur @gmf dhk'

http://twitter.com/dsa_india









X`glfpdrk: />; >;363088

s`glfpdrkEmkzsa`rf'hdi

X`glfpdrk

Hdrpdrftk Kstfcb`saikgt" ]fx" Fhhdugt`gl . Ufyrdbb rduladut Fs`f

Xhfg ta`s VS hdmk w`ta

ydur sifrtpadgk td v`s`t us

ft: www'mkzsa`rf'hdi

Mkzfg Xa`rf . Fssdh`ftks `s f spkh`fb`st ndrk`lg m`rkht `gvkstikgt prfht`hk" prdv`m`gl hdrpdrftk kstfcb`saikgt" cus`gkss fmv`sdry" tfx fmv`sdry fgm

hdipb`fghk" fhhdugt`gl" pfyrdbb" muk m`b`lkghk fgm gfgh`fb rkv`kw skrv`hks td iubt`gft`dgfbs ̀ gvkst`gl ̀ g kikrl`gl Fs`f'

X`ghk ̀ ts kstfcb`saikgt ̀ g 6003" tak ri afs lrdwg ̀ gtd dgk dn Fs`f‐s idst vkrsft`bk nubb)skrv`hk hdgsubtfgh`ks w`ta dpkrft`dgfb dhks fhrdss Ha`gf" Adgl

Odgl" @gm`f" X`glfpdrk fgm ̂ `ktgfi fs wkbb fs b`f`sdg dhks ̀ g @tfby fgm tak [g`tkm Xtftks' Mkzfg Xa`rf . Fssdh`ftks‐ kxpkr`kghkm cus`gkss prdnkss`dgfbs

frk hdii`ttkm td ̀ iprdv`gl tak ugmkrstfgm`gl fgm trfgspfrkghy dn ̀ gvkst`gl ̀ g kikrl`gl Fs`f'

Hdgtfht

EMkzfgXa`rf

Xtfy up td mftk w`ta rklubftdry fgm bklfb upmftks'

Ck`j`gl: /1> 65 >;>> 5511

ck`j`glEmkzsa`rf'hdi

Mfb`fg: /1> =66 1=;0 ;566

mfb`fgEmkzsa`rf'hdi

V`glmfd: /1> ;83 >><< ;=>6q`glmfdEmkzsa`rf'hdi

]`fgj`g: /1> 33 1<1< <001

t`fgj`gEmkzsa`rf'hdi

Xafglaf`: /1> 36 >8;1 1>1>

safglafÈmkzsa`rf'hdi

Afglzadu: /1> ;<6 ;>1; 00;>

afglzaduEmkzsa`rf'hdi

G`glcd: /1> ;<= 1<88 1>13g`glcdEmkzsa`rf'hdi

Xuzadu: /1> ;63 1>1> 1<6<

suzaduEmkzsa`rf'hdi

Lufglzadu: /1> 35 813; 6<3;

lufglzaduEmkzsa`rf'hdi

Zadglsafg: /1> <>5 113> 0;03

zadglsafgEmkzsa`rf'hdi

Xakgzakg: /1> <;; 18>> =635

sakgzakgEmkzsa`rf'hdi

Adgl Odgl: /1;3 38<> 588=

adglodglEmkzsa`rf'hdi

Ha`gf

Mkba`: /06 63 ==56 6360

mkbaÈmkzsa`rf'hdi

Iuicf`: /06 33 80;8 <655

iuicfÈmkzsa`rf'hdi

@gm`f

Ad Ha` I`ga H`ty: /1= 1 >311 1011

ahihEmkzsa`rf'hdi

Afgd`: /1= = 80=> 65=>

AfgdÈmkzsa`rf'hdi

^`ktgfi

An Introduction to Doing Business in India 2012

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Transcript of An Introduction to Doing Business in India 2012