V¡$n Vy$X¡$ RNI No.GUJGUJ/2016/74805 · V¡$n Vy$X¡$ Tax Today (Monthly) (V¡$n k„gÁ_ s\p...

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V ¡ $n V y $X ¡ $ Tax Today (Monthly) (V¡$n k„gÁ_ s\p AÞe dlÐh_p kdpQpf ârkÙ L$fsy„ dprkL$) hj®: 4, A„L$: 02, km„N A„L$: 37, sp.16/11/2019, ir_hpf, `p_p-4$, R|>V$L$ A„L$_u qL»$ds ê$p.10, hprj®L$ ghpS>d ê$p.100/- s„Óu-dprgL$ A_¡ âL$piL$: cìe qv$`L$cpB `p¡`V$, âL$pi_ õ\m: 202-203, ^°yh L$p¡çàg¡n, `p¡guk gpB_ kpd¡, D_p, Æ.Nuf kp¡d_p\-362560 ap¡_ : 02875-221700, a¡¼k: 02875-221700, dp¡. : 99241 21700 dyÖZ õ\m : â\d¡i Ap¡ak¡V$, Np¢v$fp Qp¡L$, D_p. V¡$n Vy$X¡$ sÓu õ\p_¡ \u... RNI No.GUJGUJ/2016/74805 e-mail: [email protected] e-mail: [email protected] www.taxtoday.co.in ârsîu, Ap dlu_¡ L$fhp_p L$pep£ -: GST :- Ap dlu_¡ L$fhp_p L$ep£ R¡$‰u spfuM R¡$‰u spfuM `R$u ìepS> / v„X$ hu. Ap¡L$V$p¡bf drl_p_y„ GSTR 1 11 _h¡çbf$ fp¡S> 50 ê$p. _u g¡BV$ a$u Ap¡L$V$p¡bf drl_p_y„ GSTR 3B 20 _h¡çbf fp¡S> 50 ê$p. _u g¡BV$ a$u dp¡X$p h¡fp D`f 1.5 % ìepS> ÆA¡kV$u_y„ hprj®L$ fuV$_® 31 qX$k¡çbf$ fp¡S> 200 ê$p. g¡BV$ au, h^ydp„ h^y V$_®Ap¡hf_p 0.50% V$L$p. ÆA¡kV$u l¡W$m_y„ Ap¡qX$V$ 31 qX$k¡çbf$ _h¡çbf drl_p_y„ GSTR 1 11 qX$k¡çbf$ fp¡S> 50 ê$p._u g¡BV$ a$u _h¡çbf drl_p_y„ GSTR 3B 20 qX$k¡çbf fp¡S> 50 ê$p._u g¡BV$ a$u dp¡X$p h¡fp D`f 1.5 % ìepS> Sy>gpB\u kàV¡$çbf L$ç`p¡Tui_ (gdkd) 31 Ap¡L$V$p¡bf$ dp¡X$p h¡fp D`f 1.5% ìepS> h¡fp¡ cfhp_u `fdui_ d¡mh¡g h¡`pfuA¡ cfhp_p¡ h¡fp¡ s\p cfhp_y„ CNP08 Sy>gpB\u kàV¡$çbf GSTR 1 31 Ap¡L$V$p¡bf fp¡S> 50 ê$p._u g¡BV$ a$u (S¡>d_y„ h¡QpZ 1.5 L$fp¡X\u Ap¡Ry$ lp¡C s¡d_p dpV¡$) -: BÞL$d V¡$n:- Ap dlu_¡ L$fhp_p L$ep£ R¡$ëgu spfuM R¡$ëgu spfuM `R$u ìepS>/v„X$ hu. Ap¡L$V$p¡bf 2019_p¡ TDS 7 _h¡çbf 1.5% ìepS> AL$V$p¡bf 2019_p¡ TDS 7 qX$k¡çbf 1.5% ìepS> Sy>gpB\u Ap¡L$V$p¡bf_y„ TDS fuV$_® 31 Ap¡L$V$p¡bf$ fp¡S> 200 ê$p._u g¡BV$ a$u 2018-19_p hj®_y„ BÞL$dV¡$n 31 qX$k¡çbf$ 1000/5000 ky^u_u g¡BV$ au s\p fuV$_® cfhp_u R>¡ëgu spfuM 1% g¡M¡ dpkuL$ ìepS>. qvL$fu_p¡ S>Þd A¡L$ kv¹$cpÁe Happy Birthday Diya.... dpfu qvL$fu qvep_p¡ S>Þdqvhk 27 _h¡çbf¡ Aph¡. _h¡çbf A„L$dp„ V¡$¼k A„N¡_p f¡Áeygf g¡Mp¡ D`fp„s A¡L$ g¡M A¡hp¡ Qp¡½$k gMy Ry„$ S¡> dpfu qvL$fu _¡ kdr`®s lp¡e. Ap A„L$dp„ "qvL$fu_p¡ S>Þd A¡L$ kvcpÁe' _pd¡ A¡L$ _p_p¡ `Z sdpd qvL$fu_p r`sp A¡ hp„Qhp S¡>hp¡ g¡M R¡$. dpfu qvL$fu_p¡ S>Þd 2009dp„ \ep¡. "gÿduÆ `^pep®'_p kdpQpf dmsp A„vf\u M|b Myiu \C. Adpfp `qfhpfdp„ ÷uAp¡_y„ M|b dp_ fl¡sy„ lp¡e R¡$. A¡V¹$g¡S> L$vpQ vuL$fp_p S>Þd L$fsp„ h^y Myiu Adpfp Of¡ qvL$fu_p S>Þd_u \C lsu. lz„ OZuhpf dpfp rdÓp¡_¡ L$l¡sp¡ lp¡h Ry„$ L¡$ Adpfp `qfhpf_u Myiu_y„ kp¥\u dlÐh_y„ L$pfZ Å¡ L$p¡C lp¡e sp¡ s¡ R¡$ L¡$ Adpfp `qfhpfdp„ ÷uAp¡_¡ M|b kÞdp_ Ap`hpdp„ Aph¡ R¡$. lz„ Qp¡½$k dp_y„ Ry„$ L¡$ qvL$fu_p¡ S>Þd L$p¡C `qfhpfdp„ \pe A¡V¹$g¡ A¡ kp¥\u dp¡Vy„$ kp¥cpÁe L$l¡hpe. Ap A_ych dpÓ Qp¡`X$uAp¡dp„ hp„Qu_¡ L$lz„ Ry„$ A¡hy„ _\u. `qfhpfdp„, rdÓ hsy®mdp„ A¡hp qL$õkp R¡$ S¡>_p A_ych¡ lz„ Ap L$lz„ Ry„$. A¡ dpfp cpC tQs_ `p¡`V$ lp¡e L¡$ cpC kdp_ rdÓ X$p¡ Aprij hL$ug sdpd A¡L$ qvL$fu_p r`sp sfuL¡$ Nh® A_ych¡ R¡$ A_¡ `p¡s¡ cpÁeipmu R¡$ s¡hy„ Qp¡½$k dp_¡ R¡$. dpfp rdÓ X$p¡. Aprij hL$ug A¡L$ Npe_¡L$ sfuL¡$ OZu hpf d_¡ vy:Mu \C a$qfepv L$fsp„ lp¡e R¡$ L¡$ lSy> kdpS>dp„ qvL$fu S>Þd¡ Ðepf¡ gp¡L$p¡ vy:Mu \sp„ lp¡e R¡$. qvL$fu_¡ bp¡S> dp_hphpmp¡ kdpS> lSy> dp¡V$p âdpZdp„ âhs£ R¡$. Ap bp¡S> NZhp_y„ L$pfZ `Z kdÆ iL$pe s¡hy„ R¡$. A¡X$hp¡L¡$V$ sfuL¡$ A_¡L$hpf gp¡L$p¡ `p¡sp_p âp¡åg¡d gC A_¡ Aphsp lp¡e R¡$ S¡>dp„ ÅZhp dm¡ R¡$ L¡$ lSy> OZp kdpS>dp„ vl¡S> â\p âQrgs R¡$. OZuhpf vl¡S>_u ku^u fus¡ dp„NZu _p \su lp¡e sp¡ kdpS>_u A¡L$ "rkõV$d' dyS>b qvL$fu hpmpA¡ vuL$fphpmp_¡ fp¡L$X$ s\p Of¡Zp„ A_¡ AÞe QuS> hõsy a$frS>eps Ap`hu `X$su lp¡e R¡$. qvL$fu_p¡ r`sp `p¡sp_u CÃR$p\u L$C Ap`¡ s¡ hps sØ_ AgN R¡$ `f„sy A¡ ìe[¼s_¡ Ap`hp a$fS> `pX$hpdp„ Aph¡ Ðep„ ky^u qvL$fu bp¡S> NZpi¡ A¡ hps `Z kdÆ iL$pe R¡$. qvL$fu_p¡ bp` `p¡sp_u hlpgkp¡eu qvL$fu sd_¡ Ap`¡ R¡$ s¡_p\u h^y Ap`hp_u s¡_u `pk¡ A`¡np iy„ L$fhp fpMhpdp Aph¡ R¡$??? L$p¡C `Z kdpS>dp„ Ap âL$pf¡ â\p lp¡e sp¡ iy„ A¡ ìepS>bu R¡$??? OZu hpf A¡ hy b_sy lp¡ e R¡ $ L¡ $ qvL$fu_p dpbp` kkfp `n_u L$p¡ C dpNZudp`lp¡ Qu _p iL¡ $ sp¡ qvL$fu_¡ dp_rkL$ s\p ipfuqfL$ fus¡ l¡ fp_ L$fhpdpAphsu lp¡ e R¡ $. Ap âL$pf_p b_ph Äepf¡ ÅZhp dm¡ Ðepf¡ Mf¡ Mf vy :M \pe R¡ $. Aphp kde¡ qvL$fu_p dpbp` iy L$fu iL¡ $??? ìephkpreL$ fus¡ A¡ L$ A¡ X$hp¡ L¡ $V$ sfuL¡ $_¡ ¼epf¡ L$ L$p¡ C ANs kNp L¡ $ rdÓ hsy ® mdpAp âL$pf _u kdõep kpd¡ Aphsu lp¡ e R¡ $. Ap sdpd qL$õkpAp¡ _p A_y ch D`f\u Ap g¡ M Üpfp A¡ L$ A`ug sdpd qvL$fu _p dpbp` _¡ L$fui. qvL$fu _¡ kp¡ _y _p gC Ap`p¡ Qpgi¡ , `Z A¡ _p dpV¡ $ A¡ L$ _p_y Of Qp¡ ½$k gC Ap`S>p¡ . \p¡ X$u M¢ Q `X¡ $ sp¡ `Z qvL$fu dpV¡ $ A¡ L$ _p_y Of li¡ sp¡ s¡ _¡ crhóedp`p¡ sp_y Æh_ A¡ L$gy Æhhy lp¡ e sp¡ Æhu iL$i¡ . OZu hpf A¡ hy b_sy lp¡ e R¡ $ L¡ $ qvL$fu kpkf¡ dy íL¡ $gudplp¡ e `Z `p¡ sp_p r`ef S>B iL¡ $ s¡ d _p lp¡ e L$pfZL¡ $ ÐepcpC s\p cpcu kp\¡ Æhhy A_y L| $m _p gpNsy lp¡ e. A_¡ ¼epf¡ L$ _p kpkf¡ flu iL$pe s\p _p r`ef S>B iL$pe s¡ hu `qf[õ\su qvL$fu_u \C S>su lp¡ e R¡ $. S>p¡ A¡ L$ _p_y Of li¡ sp¡ A¡ `p¡ sp_y Æh_ Æhu iL$i¡ . buÆ bpbs A¡ `Z vf¡ L$ r`spA¡ S>p¡ hu S>p¡ CA¡ L¡ $ A¡ L$ V$d® CÞõep¡ fÞk Qp¡ ½$k g¡ hp¡ S>p¡ CA¡ . d¡ dpfu vuL$fu_¡ A¡ _p `l¡ gp S>Þd qvhk_u rNãV$ V$d® CÞõep¡ fÞk Ap`u lsu. Äepky ^u A¡ L$ r`sp Æhsp lp¡ e Ðepky ^u A¡ _u qvL$fu D`f D_u ApQ _p Aph¡ s¡ bpbs¡ r`sp ld¡ ip Ýep_ fpMsp lp¡ e R¡ $. `Z ¼epf¡ L$ A¡ hp kS>p¡ Np¡ b_splp¡ e R¡ $ Äepr`sp_u N¡ flpS>fu s\p dpsp `pk¡ AphL$_p¡ ÷p¡ s_p lp¡ hp\u qvL$fu `p¡ sp_p Æh_dpOZp kdp^p_p¡ L$fhp `X$splp¡ e R¡ $. r`sp_u L$du sp¡ Qp¡ ½$k qvL$fu_¡ gpN¡ `Z S>p¡ V$d® CÞõep¡ fÞk lp¡ e sp¡ Apr\® L$ L$du_p¡ kpd_p¡ L$fhp¡ _p `X¡ $. Apd, qvL$fu_¡ S>Þd Ap`hp¡ A¡ M|b Myiu _u hps R¡$. `Z kp\p¡ kp\ qvL$fu_p Æh_ A„N¡ D`f_u sL¡$vpfu fpMhu `Z dp„ bp` _u A¡L$ `rhÓ a$fS> R¡$. dpfu vf¡L$ qvL$fu_p r`sp_¡ Mpk Ap`ug R¡$ L¡$ D`fp¡¼s S>hpbvpfu i¼e lp¡e Ðep„ ky^u Qp¡½$k r_cph¡ A_¡ `p¡sp_u qvL$fu_p crhóe_¡ Dˆhm b_ph¡. s„Óu g¡M: cìe `p¡`V$, A¡qX$V$f V¡$¼k Vy$X¡$ NyS>fps h¡fp kdp^p_ ep¡S>_p_u dyvs 15 qX$k¡çbf 2019 ky^u h^pfhpdp„ Aphu: lSy> h¡`pfuAp¡ S>p¡C füp R¡$ ep¡S>_pdp„ ky^pfp_u fpl sp: 15.11.2019: NyS>fps fpÄe Üpfp k¡ëk V¡$¼k, h¡V$ hN¡f¡ L$pevp l¡W$m bpL$uvpfp¡ dpV¡$ h¡fp kdp^p_ ep¡S>_p fS|> L$fhpdp„ Aphu lsu. Ap ep¡S>_p dpV¡$ AfÆ L$fhp_u R¡$‰u spfuM 15 _h¡çbf 2019 lsu. Ap dyvs dp„ h^pfp¡ L$fu L$fu 15 qX$k¡çbf 2019 L$fhpdp„ Aph¡g R¡$. h¡`pfuAp¸ dpV¡$ Ap dyvs h^p¡fp¡ Qp¡½$k AphL$pfvpeL$ R¡$ `f„sy lSy> Ap ep¡S>_p dp„ OZp ky^pfp L$fhp S>~fu R¡$. dmsu dprlsu dyS>b Ap ep¡S>_pdp„ 20000 S¡>V$gu AfÆAp¸ \hp_p¡ A„vpS> R¡$. ep¡S>_pdp„ S>p¡ ky^pfp L$fhpdp„ Aph¡ sp¡ dp¡V$p âdpZdp h¡`pfuAp¡ Ap ep¡S>_p _p¡ gpc gC iL¡$ R¡$. Apd, Ap ep¡S>_pdp„ a¡$fa$pf L$fhpdp„ Aph¡ s¡hu dp„N h¡`pfuAp¡dp„ DW$hp `pdu R¡$.

Transcript of V¡$n Vy$X¡$ RNI No.GUJGUJ/2016/74805 · V¡$n Vy$X¡$ Tax Today (Monthly) (V¡$n k„gÁ_ s\p...

Page 1: V¡$n Vy$X¡$ RNI No.GUJGUJ/2016/74805 · V¡$n Vy$X¡$ Tax Today (Monthly) (V¡$n k„gÁ_ s\p AÞe dlÐh_p kdpQpf ârkÙ L$fsy„ dprkL$) u hj®: 4, u A„L$: 02, u km„N A„L$:

V¡$n Vy$X¡$Tax Today (Monthly) (V¡$n k„gÁ_ s\p AÞe dlÐh_p kdpQpf ârkÙ L$fsy„ dprkL$)

u hj®: 4, u A„L$: 02, u km„N A„L$: 37, u sp.16/11/2019, ir_hpf, u `p_p-4$, u R|>V$L$ A„L$_u qL»$ds ê$p.10, u hprj®L$ ghpS>d ê$p.100/-u s„Óu-dprgL$ A_¡ âL$piL$: cìe qv$`L$cpB `p¡`V$, u âL$pi_ õ\m: 202-203, ^°yh L$p¡çàg¡n, `p¡guk gpB_ kpd¡, D_p, Æ.Nuf kp¡d_p\-362560

u ap¡_ : 02875-221700, a¡¼k: 02875-221700, dp¡. : 99241 21700 u dyÖZ õ\m : â\d¡i Ap¡ak¡V$, Np¢v$fp Qp¡L$, D_p.

V¡$n Vy$X¡$s„Óu õ\p_¡\u...

RNI No.GUJGUJ/2016/74805e-mail: [email protected]

e-mail: [email protected]

www.taxtoday.co.in

ârsîu,

Ap dlu_¡ L$fhp_p L$pep£-: GST :-

Ap dlu_¡ L$fhp_p L$ep£ R¡$‰u spfuM R¡$‰u spfuM `R$u ìepS> / v„X$ hu.Ap¡L$V$p¡bf drl_p_y„ GSTR 1 11 _h¡çbf$ fp¡S> 50 ê$p. _u g¡BV$ a$uAp¡L$V$p¡bf drl_p_y„ GSTR 3B 20 _h¡çbf fp¡S> 50 ê$p. _u g¡BV$ a$u dp¡X$p

h¡fp D`f 1.5 % ìepS>ÆA¡kV$u_y„ hprj®L$ fuV$_® 31 qX$k¡çbf$ fp¡S> 200 ê$p. g¡BV$ au, h ydp„ h y

V$_®Ap¡hf_p 0.50% V$L$p.ÆA¡kV$u l¡W$m_y„ Ap¡qX$V$ 31 qX$k¡çbf$_h¡çbf drl_p_y„ GSTR 1 11 qX$k¡çbf$$ fp¡S> 50 ê$p._u g¡BV$ a$u_h¡çbf drl_p_y„ GSTR 3B 20 qX$k¡çbf fp¡S> 50 ê$p._u g¡BV$ a$u dp¡X$p

h¡fp D`f 1.5 % ìepS>Sy>gpB\u kàV¡$çbf L$ç`p¡Tui_ (gdkd) 31 Ap¡L$V$p¡bf$ dp¡X$p h¡fp D`f 1.5% ìepS>h¡fp¡ cfhp_u `fdui_ d¡mh¡g h¡ pfuA¡cfhp_p¡ h¡fp¡ s\p cfhp_y„ CNP08

Sy>gpB\u kàV¡$çbf GSTR 1 31 Ap¡L$V$p¡bf fp¡S> 50 ê$p._u g¡BV$ a$u(S¡>d_y„ h¡QpZ 1.5 L$fp¡X\uAp¡Ry$ lp¡C s¡d_p dpV¡$)

-: BÞL$d V¡$n:-

Ap dlu_¡ L$fhp_p L$ep£ R¡$ëgu spfuM R¡$ëgu spfuM `R$u ìepS>/v„X$ hu.Ap¡L$V$p¡bf 2019_p¡ TDS 7 _h¡çbf 1.5% ìepS>AL$V$p¡bf 2019_p¡ TDS 7 qX$k¡çbf 1.5% ìepS>

Sy>gpB\u Ap¡L$V$p¡bf_y„ TDS fuV$_® 31 Ap¡L$V$p¡bf$ fp¡S> 200 ê$p._u g¡BV$ a$u

2018-19_p hj®_y„ BÞL$dV¡$n 31 qX$k¡çbf$ 1000/5000 ky u_u g¡BV$ au s\p

fuV$_® cfhp_u R>¡ëgu spfuM 1% g¡M¡ dpkuL$ ìepS>.

qvL$fu_p¡ S>Þd A¡L$ kv¹$cpÁeHappy Birthday Diya....

dpfu qvL$fu qvep_p¡ S>Þdqvhk 27_h¡çbf¡ Aph¡. _h¡çbf A„L$dp„V¡$¼k A„N¡_p f¡Áeygf g¡Mp¡D`fp„s A¡L$ g¡M A¡hp¡ Qp¡½$kgMy Ry„$ S¡> dpfu qvL$fu _¡kdr`®s lp¡e. Ap A„L$dp„"qvL$fu_p¡ S>Þd A¡L$ kvcpÁe'_pd¡ A¡L$ _p_p¡ `Z sdpdqvL$fu_p r`sp A¡ hp„Qhp S¡>hp¡ g¡M R¡$.

dpfu qvL$fu_p¡ S>Þd 2009dp„ \ep¡. "gÿduÆ `^pep®'_pkdpQpf dmsp A„vf\u M|b Myiu \C. Adpfp `qfhpfdp„ ÷uAp¡_y„M|b dp_ fl¡sy„ lp¡e R¡$. A¡V¹$g¡S> L$vpQ vuL$fp_p S>Þd L$fsp„ h^yMyiu Adpfp Of¡ qvL$fu_p S>Þd_u \C lsu. lz„ OZuhpf dpfprdÓp¡_¡ L$l¡sp¡ lp¡h Ry„$ L¡$ Adpfp `qfhpf_u Myiu_y„ kp¥\u dlÐh_y„L$pfZ Å¡ L$p¡C lp¡e sp¡ s¡ R¡$ L¡$ Adpfp `qfhpfdp„ ÷uAp¡_¡ M|bkÞdp_ Ap`hpdp„ Aph¡ R¡$. lz„ Qp¡½$k dp_y„ Ry„$ L¡$ qvL$fu_p¡ S>ÞdL$p¡C `qfhpfdp„ \pe A¡V¹$g¡ A¡ kp¥\u dp¡Vy„$ kp¥cpÁe L$l¡hpe. ApA_ych dpÓ Qp¡`X$uAp¡dp„ hp„Qu_¡ L$lz„ Ry„$ A¡hy„ _\u. `qfhpfdp„,rdÓ hsy®mdp„ A¡hp qL$õkp R¡$ S¡>_p A_ych¡ lz„ Ap L$lz„ Ry„$. A¡ dpfpcpC tQs_ `p¡`V$ lp¡e L¡$ cpC kdp_ rdÓ X$p¡ Aprij hL$ugsdpd A¡L$ qvL$fu_p r`sp sfuL¡$ Nh® A_ych¡ R¡$ A_¡ p¡s¡ cpÁeipmuR¡$ s¡hy„ Qp¡½$k dp_¡ R¡$. dpfp rdÓ X$p¡. Aprij hL$ug A¡L$ Npe_¡L$sfuL¡$ OZu hpf d_¡ vy:Mu \C a$qfepv L$fsp„ lp¡e R¡$ L¡$ lSy>kdpS>dp„ qvL$fu S>Þd¡ Ðepf¡ gp¡L$p¡ vy:Mu \sp„ lp¡e R¡$. qvL$fu_¡ bp¡S>dp_hphpmp¡ kdpS> lSy> dp¡V$p âdpZdp„ âhs£ R¡$. Ap bp¡S> NZhp_y„L$pfZ `Z kdÆ iL$pe s¡hy„ R¡$. A¡X$hp¡L¡$V$ sfuL¡$ A_¡L$hpf gp¡L$p¡`p¡sp_p âp¡åg¡d gC A_¡ Aphsp lp¡e R¡$ S¡>dp„ ÅZhp dm¡ R¡$ L¡$lSy> OZp kdpS>dp„ vl¡S> â\p âQrgs R¡$. OZuhpf vl¡S>_u ku^ufus¡ dp„NZu _p \su lp¡e sp¡ kdpS>_u A¡L$ "rkõV$d' dyS>b qvL$fuhpmpA¡ vuL$fphpmp_¡ fp¡L$X$ s\p Of¡Zp„ A_¡ AÞe QuS> hõsy a$frS>epsAp`hu `X$su lp¡e R¡$. qvL$fu_p¡ r`sp `p¡sp_u CÃR$p\u L$C Ap`¡ s¡hps sØ_ AgN R¡$ `f„sy A¡ ìe[¼s_¡ Ap`hp a$fS> `pX$hpdp„ Aph¡Ðep„ ky^u qvL$fu bp¡S> NZpi¡ A¡ hps Z kdÆ iL$pe R¡$. qvL$fu_p¡bp` p¡sp_u hlpgkp¡eu qvL$fu sd_¡ Ap`¡ R¡$ s¡_p\u h^y Ap`hp_us¡_u pk¡ A`¡np iy„ L$fhp fpMhpdp Aph¡ R¡$??? L$p¡C Z kdpS>dp„Ap âL$pf¡ â\p lp¡e sp¡ iy„ A¡ ìepS>bu R¡$???

OZu hpf A¡hy„ b_sy„ lp¡e R¡$ L¡$ qvL$fu_p dp„ bp` kkfp `n_u L$p¡Cdp„NZudp„ lp¡Qu _p iL¡$ sp¡ qvL$fu_¡ dp_rkL$ s\p ipfuqfL$ fus¡ l¡fp_L$fhpdp„ Aphsu lp¡e R¡$. Ap âL$pf_p b_ph Äepf¡ ÅZhp dm¡ Ðepf¡Mf¡Mf vy:M \pe R¡$. Aphp kde¡ qvL$fu_p dp„ bp` iy„ L$fu iL¡$???ìephkpreL$ fus¡ A¡L$ A¡X$hp¡L¡$V$ sfuL¡$_¡ ¼epf¡L$ L$p¡C A„Ns kNp L¡$ rdÓhsy®mdp„ Ap âL$pf _u kdõep kpd¡ Aphsu lp¡e R¡$. Ap sdpd qL$õkpAp¡_p A_ych D`f\u Ap g¡M Üpfp A¡L$ A`ug sdpd qvL$fu _p dp„ bp`

_¡ L$fui. qvL$fu _¡ kp¡_y„ _p gC Ap`p¡ Qpgi¡, `Z A¡_p dpV¡$ A¡L$ _p_y„Of Qp¡½$k gC Ap`S>p¡. \p¡X$u M¢Q `X¡$ sp¡ `Z qvL$fu dpV¡$ A¡L$ _p_y„ Ofli¡ sp¡ s¡_¡ crhóedp„ `p¡sp_y„ Æh_ A¡L$gy„ Æhhy„ lp¡e sp¡ Æhu iL$i¡.OZu hpf A¡hy„ b_sy„ lp¡e R¡$ L¡$ qvL$fu kpkf¡ dyíL¡$gudp„ lp¡e `Z `p¡sp_pr`ef S>B iL¡$ s¡d _p lp¡e L$pfZL¡$ Ðep„ cpC s\p cpcu kp\¡ Æhhy„A_yL|$m _p gpNsy„ lp¡e. A_¡ ¼epf¡L$ _p kpkf¡ flu iL$pe s\p _p r`efS>B iL$pe s¡hu `qf[õ\su qvL$fu_u \C S>su lp¡e R¡$. S>p¡ A¡L$ _p_y„ Ofli¡ sp¡ A¡ `p¡sp_y„ Æh_ Æhu iL$i¡. buÆ bpbs A¡ `Z vf¡L$ r`spA¡S>p¡hu S>p¡CA¡ L¡$ A¡L$ V$d® CÞõep¡fÞk Qp¡½$k g¡hp¡ S>p¡CA¡. d¡ dpfu vuL$fu_¡A¡_p `l¡gp S>Þd qvhk_u rNãV$ V$d® CÞõep¡fÞk Ap`u lsu. Äep„ ky uA¡L$ r`sp Æhsp lp¡e Ðep„ ky u A¡_u qvL$fu D`f D_u Ap„Q _p Aph¡ s¡bpbs¡ r`sp ld¡ip Ýep_ fpMsp lp¡e R¡$. `Z ¼epf¡L$ A¡hp k„S>p¡Np¡b_sp„ lp¡e R¡$ Äep„ r`sp_u N¡flpS>fu s\p dpsp `pk¡ AphL$_p¡ ÷p¡s_plp¡hp\u qvL$fu `p¡sp_p Æh_dp„ OZp kdp^p_p¡ L$fhp `X$sp„ lp¡e R¡$.r`sp_u L$du sp¡ Qp¡½$k qvL$fu_¡ gpN¡ `Z S>p¡ V$d® CÞõep¡fÞk lp¡e sp¡Apr\®L$ L$du_p¡ kpd_p¡ L$fhp¡ _p `X¡$.

Apd, qvL$fu_¡ S>Þd Ap`hp¡ A¡ M|b Myiu _u hps R¡$. `Z kp\p¡kp\ qvL$fu_p Æh_ A„N¡ D`f_u sL¡$vpfu fpMhu `Z dp„ bp` _u A¡L$`rhÓ a$fS> R¡$. dpfu vf¡L$ qvL$fu_p r`sp_¡ Mpk Ap`ug R¡$ L¡$ D`fp¡¼sS>hpbvpfu i¼e lp¡e Ðep„ ky u Qp¡½$k r_cph¡ A_¡ `p¡sp_u qvL$fu_pcrhóe_¡ Dˆhm b_ph¡.

s„Óu g¡M: cìe `p¡ V$, A¡qX$V$f V¡$¼k Vy$X¡$

NyS>fps h¡fp kdp^p_ep¡S>_p_u dyvs 15

qX$k¡çbf 2019 ky uh^pfhpdp„ Aphu: lSy>h¡`pfuAp¡ S>p¡C füp R¡$ep¡S>_pdp„ ky^pfp_u fpl

sp: 15.11.2019: NyS>fpsfpÄe Üpfp k¡ëk V¡$¼k, h¡V$ hN¡f¡L$pevp l¡W$m bpL$uvpfp¡ dpV¡$ h¡fpkdp^p_ ep¡S>_p fS|> L$fhpdp„ Aphulsu. Ap ep ¡S >_p dpV ¡ $ AfÆL$fhp_u R¡$‰u spfuM 15 _h¡çbf2019 lsu. Ap dyvs dp„ h^pfp¡L$fu L$fu 15 qX$k¡çbf 2019L$fhpdp„ Aph¡g R¡$. h¡`pfuAp¸ dpV¡$A p d y vs h^p ¡ f p ¡ Q p ¡½ $kAphL$pfvpeL$ R¡ $ `f„sy lSy> Apep¡S>_p dp„ OZp ky^pfp L$fhp S>~fuR ¡ $ . dmsu dprlsu d yS>b Ape p ¡ S >_ pd p „ 20000 S ¡ > V $g uAfÆAp ¸ \hp_p ¡ A „ v pS > R ¡ $ .ep¡S>_pdp„ S>p¡ ky^pfp L$fhpdp„ Aph¡sp¡ dp¡V$p âdpZdp h¡`pfuAp¡ Apep¡S>_p _p¡ gpc gC iL¡$ R¡$. Apd,Ap ep¡S>_pdp„ a¡$fa$pf L$fhpdp„ Aph¡s¡hu dp„N h¡ pfuAp¡dp„ DW$hp pdu R¡$.

Page 2: V¡$n Vy$X¡$ RNI No.GUJGUJ/2016/74805 · V¡$n Vy$X¡$ Tax Today (Monthly) (V¡$n k„gÁ_ s\p AÞe dlÐh_p kdpQpf ârkÙ L$fsy„ dprkL$) u hj®: 4, u A„L$: 02, u km„N A„L$:

sp.16/11/2019, ir_hpf2 V¡$n Vy$X¡$

(Ap AMbpf âL$pris L$fhpdp„ iLe s¡V$gu L$pmÆ g¡hpdp„ Aph¡g R>¡. R>sp„ Ap g¡M_p„ rhQpfp¡ g¡ML$p¡_p A„Ns d„sìep¡ `f Ap^pf fpM¡ R>¡. V¡$n Vy$X¡$ dprgL$ A\hp s„Óu Ap A„N¡ L$p¡B fus¡ S>hpbv$pf fl¡sp _\u.

"Nuf kp¡d_p\ V¡$¼k bpf A¡ip¡iuA¡i_' s\p "V¡$¼k Vy$X¡$'_p kpey¼s D`¾$d¡

qvh Mps¡ Æ.A¡k.V$u. D`f N°|`qX$iL$i__y„ Apep¡S>_ L$fhpdp„ Apìey„sp.13.11.2019: Nuf

kp¡d_p\ V¡$¼k bpf A¡ip¡iuA¡i_s\p V¡$¼k Vy$X¡$ _p kpey¼s D`¾$d¡Æ.A¡k.V$u. _p rhje D`f N°|X$uíL$i_ _y„ Apep¡S>_ L$fhpdp„ Apìey„lsy„. Ap N°| qX$iL$i__p NpCX$sfuL¡$ V¡$¼k Vy$X¡$ A¡¼k`V®$ CA dp¡_ujipl s\p CA qvìe¡i kp¡Y$p A¡ k¡hpAp ¡g lsu. Ap N°| X$uiL$i_dp„h ¡fphm, Sy >_pNY$, `p ¡fb„vf,Adf¡gu, fpS>L$p¡V$, D_p krls 30S¡>V$gp L$fh¡fp r_óZpsp¡ A¡ cpN

gu^p¡ lsp¡. Æ.A¡k.V$u. L$pevp l¡W$mrhrh^ âí_p¡ A„N¡ Nl_ Aæepk

L$fu QQp® L$fhpdp„ Aphu lsu.(åe|fp¡ qf`p¡V®$ V¡$¼k Vy$X¡$)

V¡$¼k Vy$X¡$ A¡¼k`V®$:CA dp¡_uj ipl, Advphpv

A¡X$hp¡L¡$V$ grgs NZpÓp, S¡>s yfCA qvìe¡i kp¡Y$p, `p¡fb„vf

khpg Ap`_p S>hpb "V¡$¼k Vy$X¡$' A¡¼k`V®$_pAdpfp Akug õ¾¡$`_p¡ h¡`pfL$f¡ R¡$. s¡Ap¡ "õ¾¡$`'_u MfuvuURD L$f¡ R¡$. iy„ Ap qL$õkpdp„RCM gpN y `X ¡ $ ?(Aprij` |f u Np ¥ õhpdu,A¡L$pDÞV$ÞV$, Nuf NY$X$p)S>hpb: Æ.A¡k.V$u. L$pevp _u L$gd9(4) dyS>b dpÓ Ål¡f L$f¡g dpgL¡$ k¡hp D`fS> URD_p qL$õkpdp„RMC cfhp_p¡ fl¡. õ¾¡$` Ap Ål¡fL$f¡g dpg dp„ X$sp¡ _p lp¡e, RCM

cfhp_u S>hpbvpfu lpg _p Aph¡.dpfp Akug _p Mfuv dpg fsA¡ Mfuvu L$fsp„ h^y lp¡e sp¡_¡N¡qV$h qa$Nf A¡ 3 dp„ _pMuiL$psp„ _\u. Ap k„S>p¡Np¡dp„ iy„L$fhp_y„ fl¡? (`„L$S> Å_u,A¡L$pDÞV$ÞV$, D_p)S>hpb: lp, _¡N¡qV$h qa$Nf 3Bdp„_pMu iL$pe _l]. Ap dpV¡$ Ap¡X®$f26/2017 _¡ Ýep_¡ gC _¡ S¡> s¡hj® _p `R$u _p hj® _p kàV¡$çbfdrl_p ky u Ap fL$d M¡Qsu S>huS>p¡CA¡. S¡> dprl_pdp„ Mfuvu Mfuv`fs \u h y \C Åe Ðepf¡ ApfL$d A¡X$S>õV$ L$fhp_u fl¡. ApD`fp„s Mfuv fs dpV¡$ A¡L$ rhL$ë`A¡ Z fl¡ L¡$ ITC qfhk®g dp„ fs_u qa$Nf vip®hu v¡hpdp„ Aph¡.Adpfp Akug GTA R¡$. s¡Ap¡GST l¡W$m _p¢^Zu vpMgp¡^fph¡ R¡$. Adp¡ rb_ _p¢ pe¡gìe[¼s `pk¡\u V²$L$ cpX¡$ d¡mhus¡_p¡ D`ep¡N Adpfp GTA_p^„^pdp„ L$fuA¡ R$uA¡. lpgdp„,20/2019 _p¡qV$qa$L ¡ $i_,09.2019 dp„ dyS>b iy„ Adpf¡URD V²$L$ dprgL$p¡_¡ Q|L$h¡g fL$dD`f RCM cfhp¡ `X¡$? (`p\®hpgpZu, hY$hpZ)S>hpb: Æ.A¡k.V$u. _p¡qV$qa$L¡$i_12/2017 dyS>b Ap L$fdy¼sk¡hp NZpC. sdpf¡ Ap cpX$p bvgL$p¡C RCM cfhp_p¡ \pe _l]._p¡qV$qa$L¡$i_ 20/2019 _u A¡ÞV²$u(h) sdpfp qL$õkpdp„ gpNy X¡$ _l].Adpfp Akug dprgL$u p¡fZ¡GST _„bf ^fph¡ R¡$. A¡d_uìe[¼sÁs b¡g¡Þk iuV$ dp„ A¡L$L$pf R¡$. S¡>_u CÞ`yV$ ¾¡$qX$V$ Ad¡gu^u _\u. BÞL$dV¡ $¼kdp„Okpfp¡ bpv dp„NuA¡ R$uA¡. ApL$pf_y„ h¡QpZ WDV\u Ap¡R$uqL$ds¡ L$f¡g R¡$. _p¡qV$qa$L¡$i_8/2018 dyS>b _yL $kp_lp ¡hp\u Æ.A¡k.V $ u.S>hpbvpfu _p Aph¡ s¡hy„ Ad¡

dp_uA¡ R$uA¡? iy„ _p¡qV$qa$L¡$i_8/2018 dpÓ S|>_u NpX$u_y„Mfuv h¡QpZ L$fsp„ L$fvpsp_¡S> gpNy `X¡$? Ap A„N¡ sdpfp¡Arcâpe Ap`hp rh_„su.(`p\® hpgpZu, hY$hpZ)S>hpb: Adpfp ds¡ sdpfp Akug_p ìehlpf `f Æ.A¡k.V$u. _uS>hpbvpfu _p Aph¡. Okfp bpv _ufL$d \u Ap¡R$u fL$d¡ NpX$u _y„ h¡QpZL$ey lp¡e V¡$¼k cfhp_u S>hpbvpfu_p Aph¡. _p¡qV$qa$L¡$i_ 8/2018A¡ sdpd âL$pf_p L$fvpsp _¡ gpNy`X¡$ s¡hp¡ Adpfp¡ ds R¡$.Adpfp Akug kp¡_p Qp„vu _pOf¡Zp„ _p¡ h¡ pf L$f¡ R¡$. s¡Ap¡A¡S>çdydp„ [õ\s A¡L$ hpõsyL$ÞkëV$ÞV$ `pk¡ vyL$p_ _p hpõsyA„N¡ L$Þk[ëV„$N _u k¡hp d¡mh¡gR¡$. Ap k¡hp dpV¡$ s¡dZ¡ Q|L$h¡ga$u dp„ IGST gpN¡g R¡$. iy„ Aphõsy L$Þk[ëV„$N _u k¡hp D`fgpN¡g Æ.A¡k.V$u._u CÞ yV$ ¾¡$qX$V$bpv dm¡? (A¡L$ h¡ pfu, qvh)S>hpb: S>hpb: Ap ¾¡$qX$V$ dm¡ L¡$_p dm¡ s¡ A„N¡ OZp ds dp„sf lp¡eiL¡$. kp¥â\d S>p¡ õ\phf rdëL$sk„vc£ S>p¡ Ap k¡hp g¡hpdp„ Aph¡glp¡e sp¡ 75(5)(d) dyS>b ¾¡$qX$V$ _pdm¡. S>p¡ Ap L$Þk[ëV„$N õ\phfrdgL$s rkhpe_u bpbsp¡ dpV¡$ gu ¡glp¡e sp¡ s¡ „ p dpV¡$ R¡$ s¡ kprbsL$fhy„ fl¡. Ap kprbs _p L$fu iL$uA¡sp¡ crhóe dp„ ¡_ëV$u _u k„cph_pfl¡. Ap âL$pf_u ¾¡$qX$V$ g¡hu S>p¡Mdusp¡ Qp¡½$k fl¡.Adpfp Arkg¡ fp¡X$ Üpfp dpg_¡`pm dp¡L$ëep¡ R¡$. A¡d_¡ A¡dpg D`f ä¡V$ Q|L$ìey„ R¡$. Ðepfbpv Ap ä¡V$ s¡Z¡ Mfuv_pf`pk¡\u gC gu^y„ R¡$. dpfp¡âí_ A¡ R¡$ L¡$ iy„ A¡L$`p¡V®$_pqL$õkpdp„ Z V²$pÞk`p¡V®$ D`fRCM gpN ¡? (r`e yj S ¡ >g]bpZu, L$ÃR$)S>hpb: lp, A¡L$ p¡V®$ L$f¡g dpg D`f`Z RCM gpNy `X¡$. Ap RCM

L¡$i Üpfp cfhp_p¡ fl¡ Ðepfbpv s¡_y„qfa„$X$ dp„Nu iL$pe. lpg S¡> _hurkõV$d A¡¼k`p¡V®$ qfa„$X$ dpV¡$ Ål¡fL$fhpdp„ Aph¡g R¡$ s¡ rkõV$d dyS>b,Adpfp _uQ¡_p âí_p¡ R¡$?Adpf¡ L$C L$C rhNsp¡Ap¡_gpC_ A`gp¡X$ L$fhu X¡$?S>hpb: sdpf¡, qfa„$X$_p qL$õkpdp„_uQ ¡ _u rhNsp ¡ Ap ¡_gpC_S>p¡X$hp_u fl¡i¡.

1. Mfuvu_u epvu2. MQ®_u epvu3. ITC g¡S>f4. 2Adp„ _p vip®h¡g lp¡e s¡hp rbg_u L$p¡ uAp¡_gpC_ A`gp¡X$ L$f¡g sdpdrhNsp¡ dp„ L$p¡C rhNs M|V¡$ sp¡ iy„Ap¡qa$kf _¡ d¡Þeyg Ap`uiL$pe?S>hpb: _p, S>p¡ Ap¡_gpC_ A`gp¡X$L$f¡g rhNsp¡ dp„ S>p¡ L$p¡C rhNs M|V$suli¡ sp¡ Ap¡qa$kf sd_¡ X¡$a$uõe„kud¡dp¡ Ap`i¡. Ap d¡dp¡ Aphsp fL$dsdpfp ¾¡$qX$V$ g¡S>f dp„ fu ¾¡$qX$V$ \CS>i¡. Ðepf bpv sdpf¡ _hu AfÆL$fhp_u fl¡i¡. s¡ AfÆ dp„ X¡$a$uõe„kud¡dp¡ dyS>b _u rhNsp¡ a$fu A`gp¡X$L$fhp_u fl¡i¡.Ap¡_gpC_ rhNsp¡ A`gp¡X$ L$ep®bpv Adpf¡ Ap¡qa$k dp„ lpS>f \hy„S>ê$fu R¡$?S>hpb: Mf¡Mf Ap¡_ gpB_ rhNsp¡A`gp¡X$ L$ep® `R$u Ap¡qa$k¡ lpS>ffl¡hp_u S>ê$f fl¡su _\u. `f„sy lSy>rkõV$d _hu lp¡e, lpS>f fl¡hp\uâ¡[¼V$L$g âp¡åg¡dk v|f L$fu iL$pe R¡$.õV¡$V$ A_¡ k¡ÞV$f b„_¡ qfa„$X$ lh¡kp\¡ Aphi¡ L¡$ AgN AgNAphi¡?S>hpb: Adpfp ds¡, lSy> qfa„$X$Aphi¡ sp¡ b¡ cpNdp„ `Z A¡ A¡b„_¡ qfa„$X$ A¡L$ S> kde¡ Q|L$huAp`hpdp„ Aphi¡. Ap ds¡ AgNAgN Ap¡qa$k¡ S>hy„ `X$i¡ _l].

Ap sdpd S>hpb dp„ A¡L$ bpbsDd¡fhu S>ê$fu R¡$ L¡$ lpg Ap rkõV$d_hu lp¡e, Äep„ i¼e lp¡e Ðep„ ep¡ÁeAr^L$pfu _¡ Ap¡_gpC_ ¼ep„ X$p¼eyd¡ÞV$A`gp¡X$ L$fhp s¡ rhj¡ QQp® L$fu Ðepfbpv AfÆ L$fhu rlsphl R¡$.Adpfp Akug ¡V²$p¡g „ fph¡R¡$. s¡Ap¡ 2017-18 _p hj® dp„200000/- dp„ V ¡ $ÞL$f_y „h¡QpZ L$f¡ R¡$. Ap V²¡$¼V$f_u WDV

04.2017 _p fp¡S> 100000/- lsu. sp¡ V²¡$¼V$f D`f ¼ep„ vf¡A_¡ L¡$V$gu fL$d D`f h¡fp¡cfhp_p¡ \pe? (`p\® hpgpZu,hY$hpZ)S>hpb: S>p¡ sd¡ Mfuvu D`f V¡$¼k¾¡$qX$V$ _ gu ¡g lp¡e sp¡ sdpf¡ WDV

s\p h¡QpZ _p sa$phs_u fL$d (1gpM) D`f cfhp_p¡ Aph¡. Adpfpds dyS>b _p¡qV$qa$L¡$i_ 08/2018 _u A¡ÞV²$u 4 dyS>b Q¡àV$f87 _y„ L$p¡C k¡L$ÞX$ l¡ÞX$ (eyTX$)rhluL$g_y„ h¡QpZ L$fhpdp„ Aph¡ sp¡12% _p vf¡ h¡fp¡ cfhp_y„ \pe.Adpfp Akug Æ.A¡k.V$u. _„bf^fph¡ R¡$. s¡Ap¡ AÞe Æ.A¡k.V$u._„bf fph_pf ìe[¼s _u MpZdp\u V²¡$¼V$f Üpfp gpCd õV$p¡_L„$ _u _¡ Ap ¡ R¡$. iy„ dpfp Arkg¡Æ.A¡k.V$u. hpmy„ rbg Ap`hy„S>p¡CA¡ L¡$ kpd¡ hmu ìe[¼sA¡RCM cfhp¡ S>p¡CA¡? (rhS>ebpf¥ep, kyÓp`pX$p)S>hpb: sdpfp Akug S¡> MpZdp\u gpCd õV$p¡_ g¡ R¡$ s¡ _p¢ pe¡gìe[¼s S>p¡ L„$`_u _¡ gpCd õV$p¡__y„ rbg X$pef¡¼V$ Ap`sp¡ lp¡e sp¡sd¡ dpÓ V²¡$L$V$f cpX¡$ Ap`hp_u k¡hpAp`u NZpe. V²¡$L$V$f cpX¡$ Ap`hp_u

k¡hp GTA _ NZpe A_¡ RCM

l¡W$m _ Aph¡.Adpfp Akug Æ.A¡k.V$u.Ap¡qX$V$ L$fphhp S>hpbvpf R¡$.s¡d_p BÞL$d V ¡ $¼k s\pÆ.A¡k.V$u. Ap¡qX$V$ L$f_pf b„_¡CA AgN R¡$. Æ.A¡k. V$u.Ap¡qX$V$ dp„ iy„ L¡$i ãgp¡ õV¡$V¡$d¢V$b_phu A¡V¡$Q L$fhy„ `X$i¡?Æ.A¡k.V$u. Ap¡qX$V$ AÞhe¡ L¡$iãgp ¡ _u S>ê$qfeps A„N¡dprlsNpf L$fip ¡. (`p\®hpgpZu, hY$hpZ)S>hpb: S¡> L$fvpsp _p qL$õkpdp„ L¡$iãgp¡ õV¡$V$d¡ÞV$, Æ.A¡k.V$u. rkhpe_p AÞe L$pevp l¡W$m b_phhy„a$frS>eps lp¡e (S¡>hp L¡$ L„$`_uTA¡¼V$), s¡hp k„S>p¡Np¡ dp„ Æ.A¡k.V$u.Ap¡qX$V$ dp„ L¡$i ãgp¡ õV¡$V$d¡ÞV$ Ap`hy„S>ê$fu fl¡i¡. AÞe qL$õkpAp¡dp„ L¡$iãgp¡ õV¡$V$d¡ÞV$ GSTR 9C kp\¡S>p¡X$hy„ Ar_hpe® fl¡i¡ _l].dpfp Akug Æ.A¡k.V$u. _„bf^fph¡ R¡$. s¡Ap¡ Mpvu b_phV$uKVIC dpÞe k„õ\p R¡$. S¡>dp„_uQ¡_p MQ® Aph¡ R¡$. `p\®hpgpZu, hY$hpZL„$spdZ, hZL$fu, ^p¡gpC,rkgpB, V²$pÞk`p¡V£$i_. Apsdpd MQ® URD_¡ Q|L$hhp _p\pe R¡$. iy„ Ap MQ® D`f RCM

gpNy `X¡$?S>hpb: V²$pÞk`p¡V£$i_ MQ® GTA

lp¡e sp¡ s¡_p¡ kdph¡i Æ.A¡k.V$u.L$pevp _u L$gpd 9(3) l¡W$m \e¡glp¡e RCM cfhp `pÓ \pe. AÞeMQ® _¡ 9(4) l¡W$m _p¡qV$a$pe _pL$ep® lp¡e dpV¡$ Ap MQ® D`f RCM

cfhp_p¡ _p \pe.

Page 3: V¡$n Vy$X¡$ RNI No.GUJGUJ/2016/74805 · V¡$n Vy$X¡$ Tax Today (Monthly) (V¡$n k„gÁ_ s\p AÞe dlÐh_p kdpQpf ârkÙ L$fsy„ dprkL$) u hj®: 4, u A„L$: 02, u km„N A„L$:

sp.16/11/2019, ir_hpf V¡$n Vy$X¡$ 3

ìehkpeuAp ¡ sfa $\u Ap`Ngp„\u M|b Myi \ep lp¡hp_pAl¡hpg R¡$. 08 _h¡çbfA¡_p¡V$b„^u_u ÓuÆ hj®Np„W$ R¡$. a$fuAp spfuM¡ dlÐh_p a¡$fa$pfp¡ L¡$ÞÖkfL$pf Üpfp L$fhpdp„ Aph¡g R¡$.(åeyfp¡ qf`p¡V®$ V¡$¼k Vy$X¡$)

R¡$. rhíhk_ue k|Óp¡ sfa$\u dmsudprlsu dyS>b fpÄe kfL$pfp¡ `ZAp A„N¡_p r_edp¡ b_phhp âepkL$fu flu R¡$.

rkõV$d dp„ `pfvri®sp gphhpA „N ¡_ y „ Ap `Ng y „ Mf ¡MfAphL$pfvpeL$ R¡$ A_¡ L$fvpsp, L$f

blpf `pX$hpdp„ Apìep¡ R¡$. Apk¼ey®gf Üpfp S>Zphpey„ R¡$ L¡$ V|„$L$kde dp„ sdpd Óp¡ dpV¡$ Ap DIN

Ap`hp¡ a$frS>eps L$fu v¡hpdp„Aphi¡.

Ap r_ed lpg sp¡ dpÓ L¡$ÞÖkfL$pf _¡ Apr^_ Ar^L$pfuAp¡ dpV¡$

d¡dp¡, BÞõ`¡¼i_ _p¡qV$k s\p L$p¡Cs`pk_p k„vc£ Ap`hpdp„ Aph¡g`Ó D`f rkõV$d Üpfp S>_f¡V$\e¡g X$p¸¼eyd¡ÞV$ _„bf Ap`hp¡a$frS>eps fl¡i¡. CBIC Üpfp`pfvri®sp gphhp _p l¡sy \u 05_h¡çbf _p fp¡S> k¼ey®gf 122

sp. 07.11.2019:spfuM 08 _h¡çbf 2019 \uCBIC_p sdpd Ar^L$pfuAp¡(k¡ÞV$fg Æ.A¡k.V$u., L$õV$dkrls) Üpfp L$fvpsp s\p AÞeìe[¼s _¡ Ap`hpdp„ Aphsu kQ®Ap¡\p¡fpCT¡i_, kdÞk, A¡f¡õV$

Æ.A¡k.V$u. L$pev$p l¡W$m _p¡qV$k L¡$ AÞe X$p¸¼eyd¡ÞV$ D`f 08 _h¡çbf2019 \u DIN (X$p¡L$eyd¢V$ ApCX¡$_V$ua$uL¡$i_ _„bf) _pMhp¡ a$frS>eps

Æh_hudp¡ A_¡ AphL$h¡fp¡: dlÐh_u dprlsukpdpÞe fus¡ L$fbQs dpV¡$

ÅZusu A_¡L$ ep¡S>_pAp¡ `¥L$uÆh_hudp p¡rgku_¡ Qpgy fpMhpdpV¡$ cfhpdp„ Aphsp âurded_ufL$d `Z fp¡L$pZp¡ dpV¡$_p AÞedpÞe kp^_p¡ krls Ly $g ê$.1,50,000/- _u dep®vpdp„AphL$h¡fp L$pevp_u L$gd 80-ku l¡W$m L$f`pÓ AphL$dp„\u bpvdmhp`pÓ R¡$. kpdpÞe kdS>dyS>b ê$. 1,50,000/-_udep®vpdp„ cf¡g k„`|Z® fL$d bpvdmhp`pÓ R¡$ A_¡ ÅZL$pfu_pAcph¡ A\hp N¡fkdS>_¡ L$pfZ¡k„`|Z® fL$d bpv dp„Nhpdp„ `ZAph¡ R¡$. `f„sy Ap fL$d r_esifsp¡_¡ Ap^u_ bpv dmhp`pÓR¡$ S¡> A„N¡_u sdpd S>p¡NhpCAp¡_y„hZ®_ _uQ¡ dyS>b R¡$:L$p¡_¡ bpv dmhp`pÓ R¡$:

ìe[¼sNs A\hp A¡Q.ey.A¡a$sfuL¡$ L$f`pÓ L$fvpsp_¡ AphL$h¡fpL$pevp_u L$gd 80ku l¡W$m hudpâurded_u cf ¡g fL $d bpvdmhp`pÓ R¡$.L$p¡_p _pd¡ gu^¡gu `p¡rgku_y„âurded bpv dmhp`pÓ R¡$:

L$gd 80ku(4)dp„ S>Zpìepd yS >b ìe[¼sNs L $fvpsp_pqL$õkpdp„ L$fvpsp_u`p¡sp_u, `p¡sp_p Æh_kp\u_u,`p¡sp_p yÓ_u L¡$ yÓu_u p¡rgku`f cf¡g âurded_u fL$d bpvdmhp`pÓ R¡$. Al] A¡ _p¢^`pÓR¡$ L¡$ `yÓ L¡$ `yÓu `p¡sp_p `fAprîs lp¡e L¡$ _ lp¡e, `y¿slp¡e L¡$ kNuf lp¡e, qfZus lp¡eL¡$ A`qfZus lp¡e sp¡ `Z cf¡gâurded_u fL$d bpv dmhp`pÓR¡$ `f„sy Ap rkhpe AÞe L$p¡C`Z ìe[¼s S¡>d L¡$ dpsp, r`sp,` p ¥Ó , ` p ¥Ó u , L ¡ $ ` yÓh^ y_ u`p¡rgku_y„ cf¡g âurded bpvdmhp`pÓ _\u.

A ¡Q.e y .A ¡a $ L $ f v ps p_ pqL$õkpdp„ A¡Q.ey.A¡a$_p L$p¡C`Zkæe_u p¡rgku_y„ cf¡g âurded

bpv dmhp`pÓ R¡$.L¡$V$gu fL$d bpv dmhp`pÓ R¡$:

L$gd 80-ku l¡W$m dpÞeAÞe fp ¡ L $ pZp ¡ krls ê $1,50,000/- (Ap.h.2014-15 ky^u ê $ .1,00,000/-) _u dep®vpdp„cf ¡g âurded_u fL $d bpvdmhp`pÓ R¡$. Ap fL$ddp„ L$gd80kukuku s\p L$gd 80kukuX$ul¡W$m cf¡g fL$d_p¡ `Z kdph¡i\pe R¡$. Ap dpV¡$ âurded_u _uQ¡_udep®vp `Z Ýep_dp„ fpMhu AÐe„sAphíeL$ R¡$:

sp.01/04/12 `l ¡gp „g¡hpe¡gu `p¡rgkudp„ âurded_ufL$d hudp fL$d (Capital Sum

Assured)_p 20%\u h^y _lp¡hu S>p¡CA¡.

sp.01/04/12_p fp¡S> L¡$Ðepfbpv g¡hpe¡gu `p¡gukudp„âurded_u fL $d hudp fL $d(Capital Sum Assured)_p10%\u h^y _ lp¡hu S>p¡CA¡.

vp.s.: L$p¡C ìe[¼sA¡ p¡sp_ptS>vNu `f ê$. 5,00,000/-_u hudp `p¡rgku gu^u lp¡e sp¡s¡_y„ âurded Ap L$gd l¡W$m bpvg¡hp dpV¡$ ê$. 5,00,000/-_p 10% g¡M¡ ê$. 50,000/- \u h^hy„ S>p¡CA¡ _l]. S>p¡Ap fL$d ê$.50,000/- \uh^su l p ¡ e s p ¡ dlÑdê$.50,000/-_u fL$d L$gd80ku l¡W$m bpv dmhp`pÓ\pe.

_pZp„L$ue pfp 2013 l¡W$msp.01/04/13_p fp ¡S >\uL$fhpdp„ Aph¡gp ky^pfp dyS>bL$p¡C L$fvpsp L¡$ S¡> L$gd 80eyk „b „r^s ipfuqfL $ Akd\®sp^fphsp¡ lp¡e A\hp L$gd 80X$uX$ubu k„b„r^s N„cuf fp¡N\u`uX$psp¡ lp¡e s¡_p qL$õkpdp„ s¡Z¡`p¡sp_u tS>vNu `f gu^¡g hudp`p¡rgkudp„ âurded_u fL$d hudpfL$d_p 15%\u h^y lp¡hu S>p¡Ci¡_l].

S>p¡ âurded_u fL$d D`fp¡¼sV$L$phpfu L$fsp„ h^y lp¡e sp¡ pL$su

fL $d `Z L$gd (X $u) l ¡W $mL$fdy¼s _ fl¡sp L$f`pÓ NZpi¡.hudp `p ¡ rgku b „^ \hpbpbs A\hp ifZd|ëe(Surrender) d¡mhhp bpbsS>p¡NhpB:

Äepf¡ L$fvpsp `p¡s¡ gu^¡guhudp `p¡rgku_y„ âurded r_esdyvs ky^u _ cf¡ A\hp hudp`p¡rgku_y„ ifZd|ëe (Surren-

der) d¡mh¡ sp¡ _uQ¡ S>Zph¡gpk„S>p¡Np¡dp„ L$gd 80ku(5)dp„S>Zpìep dyS>b ANpD_p sdpdhjp £dp „ bpv gu^ ¡g fL $d_ ¡

`p¡rgku b„^ L$ep®_p hj®dp„ dp_ugu^ ¡g AphL $ sf u L ¡ $ AÞekp^_p¡ddp„\u AphL$ (Income

from other sources)_p d\mpl¡W$m AphL$dp„ Dd¡fhp_u fl¡i¡.tkNg âurded `p¡rgku_pk„S>p¡Np¡dp„ :

Äepf¡ hudp `p¡rgku tkNgâurded A¡V$g¡ L¡$ p¡guku_u dyvs`|fu \pe Ðep„ ky^udp„ dpÓ A¡L$S> hpf âurded cfu g¡hpdp„Aphu lp¡e sp¡ s¡ `p¡rgku iê$\ep_p b¡ hj®dp„ b„^ L$fhpdp„Aph¡ L¡$ ifZd|ëe (surrender)

d¡mhhpdp„ Aph¡.eyr_V$ rgÞL$X$ BÞõep¡fÞk`p¡rgku (ULIP)_p k„S>p¡Np¡dp„:

Äepf¡ L$fvpsp eyr_V$ rgÞ¼X$BÞõep ¡fÞk àgp_ (ULIP)dp „âu rded cfsp ¡ lp ¡e Ðepf ¡`p¡rgku gu^p_p p„Q hj®dp„ b„^L$fhpdp„ Aph¡ L¡$ ifZd|ëe (sur-

render) d¡mhhpdp„ Aph¡.AÞe `p¡rgku_p k„S>p¡Np¡dp„:

D`fp¡¼s `p¡guku rkhpe_u`p¡rgkudp„ b¡ hj®_p âurdedcep® `l¡gp b„^ L$fhpdp„ Aph¡ L¡$ifZd |ëe (surrender)

d¡mhhpdp„ Aph¡.V $ uX $ uA ¡k (TDS) k„b „^uS>p¡NhpC:

Äepf ¡ hudp L „ $`_u ÙpfpQ|L$hpsu fL$d L$gd 10(10X$u)l¡W$m L$fdy¼s lp¡e Ðepf¡ V$uX$uA¡k_u S>p¡NhpB gpNy `X$su _\u`f„sy D`f S>Zpìep âdpZ¡ Äepf¡

`p¡rgku rârded_u fL$d hudpfL $d (Capital Sum

Assured)_u V$L$phpfu L$fsp„ h^ylp¡e L¡$ D`f S>Zph¡g k„S>p¡Np¡dp„r_es kde dep ® v p `l ¡g p`p¡rgku b„^ L$fhpdp„ Aph¡ L¡$ifZd|ëe d¡mhhpdp„ Aph¡ sp¡hudp L„$`_u `pk¡\u dmhp`pÓfL$d L$f`pÓ b_¡ R¡$ A_¡ Apk„S>p ¡Np¡dp„ hudp L„ $`_u S¡> s¡_pZpL$ue hj®_u Aphu b^u`p¡rgkuAp¡ dmu QyL$hhp`pÓ fL$dê$ 1,00,000/- L¡$ s¡\u h^y\pe sp¡ L$gd 194X$uA¡ A_ykpfQyL$phhp`pÓ fL$d_p 1% g¡M¡ L$fL$`ps L$fu bpL$u_u fL$d Q|L$hi¡.

sp.01/09/19\u L$fhpdp„Aph¡g ky^pfp dyS>b Q|L$hhp`pÓfL$ddp„\u cf¡g âurded_u fL$dbpv L$ep® `R$u A¡V$g¡ L¡$ hudpL„$`_u dpfa$s h^pfp_u Q|L$hhpdp„Aphsu fL $d `f 5% g ¡M ¡V$uX$uA¡k L$fhpdp„ Aphi¡.

h^ydp„ D`fp¡¼s V$uX$uA¡k_uS>p¡NhpC A„N¡ i|Þe vf¡ L¡$ Ap¡R$pvf ¡ V $ u X $ uA ¡k L $fhp dpV ¡ $_pk¡qV ® $ qa $L ¡ $V $_u L $gd 197_uS>p¡NhpB gpNy `X$su _\u `f„syS>p¡ L$fvpsp_u L$f`pÓ AphL$ _lp¡e sp¡ a$p¡d® 15Æ/15A¡Qdp„(sp. 01/06/15)\u k¡ëa$X ¡ $ ¼g ¡ f ¡i_ Ap`u V $ u X $ uA ¡kL$fphhpdp„\u fpls d¡mhu iL¡$ R¡$.

Al] A¡L$ bpbs _p¢^`pÓ R¡$L ¡ $ S>p ¡ `p ¡rgku `f ANpD_phjp£dp„ hudp L„$`_u `pk¡\u gp¡_g¡hpdp„ Aphu lp¡e sp¡ Q|L$hhp`pÓfL$d Q|L$hsu hMs¡ hudp L„$`_uAp` ¡g gp ¡__u fL $d `ZNZsfudp„ gC V$uX$uA¡k L$fi¡.

D`fp¡¼s k„S>p¡Np¡ rkhpe_uvf¡L$ hudp p¡rgku_u pL$su fL$d(Maturityamount) L¡$ d©Ðeyvphp(DeathClaim) k„b„r^s fL$dL$gd 10(10X$u) l¡W$m L$fdy¼sR¡$ S¡> Ýep_¡ gC hudp `p¡rgku_y„Qe_ L$fhy„ S>p¡CA¡.

^hg `V$hpA¡X$hp¡L¡$V$,

kyfs

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sp.16/11/2019, ir_hpf4 V¡$n Vy$X¡$

u Year: 4, u Issue No.02, u Continue Issue No.37, u Date: 16/11/2019, Saturday, u Page-4, u Retail Price: 10/-, u Annual Subscription Rs.100/-

u Owned & Published by: Bhavya Dipakbhai Popat, u Published at: 202-203, Dhruv Complex, Opp. Police Quaters, Una, Dist. Gir Somnath.

u Editor: Bhavya Dipakbhai Popat u Printed at : Prathamesh Offset, Gondra Chowk. Una.

iy„ lh¡\u dpÓ GSTR 2Adp„ vip®h¡ R¡$ A¡V$guS> ¾¡$qX$V$ dmu iL$i¡?vf¡L$ h¡ pfu, A¡L$pDÞV$ÞV$ s\p V¡$¼k L$ÞkëV$ÞV$ Ap g¡M S>ê$f hp„Q¡

sp. 13.11.2019:Æ.A¡k.V$u. L$pevp sfuL¡$ S>ê$fu R¡$s¡ bpbs¡ L$p¡C b¡ds _\u. `ZÆ.A¡k.V$u. dp„ kfguL$fZ s\pL$fQp¡fu X$pdhp S¡> âeÐ_p¡ \C füpR¡$, S¡> a¡$fa$pfp¡ L$fhpdp„ Aphu füpR¡ $ s ¡ Æ.A¡k.V$u. L$pevp_uAdghpfu_¡ kfm b_phhp_¡ bvg¡h y _¡ h y N|„QhX$ cfu b_phu fluR¡$. Ap A„N¡_y„ Ähg„s Dv$plfZ R¡$CÞ yV$ ¾¡$qX$V$ g¡hp dpV¡$ d|L$hpdp„Aph ¡g 20% _u dep ®vp.Æ.A¡ku.V$u. _p¡qV$qa$L¡$i_ 49/2019, sp: 09 Ap¡¼V$p¡bf2019. Üpfp Æ.A¡k.V$u. _pr_edp¡ dp„ OZp a¡$fa$pfp¡ L$fhpdp„Apìep R¡$. Ap a¡$fa$pfp¡ dp„ kp¥\udlÐh _p¡ a¡$fa$pf Æ.A¡k.V$u. l¡W$m¾¡$qX$V$ g¡hp A„N¡ d|L$hpdp„ Aph¡gdep®vp A„N¡ R¡$. Ap _p¡qV$qa$L¡$i_Üpfp Æ.A¡k.V$u. r_edp¡ dp„ r_ed36 dp„ ¡V$p r_ed (4) Dd¡fhpdp„Apìep¡ R¡$. Ap _p¡qV$qa$L¡$i_ Üpfp_uQ¡_p¡ M|b dlÐh_p¡ a¡$fa$pfL$fhpdp„ Apìep¡ R¡$.

Mfuv_pf L$fvpsp _¡ `p¡sp_ph¡Q_pf L$fvpsp Üpfp vip®h¡g rbg_u fL$d _u ¾¡$qX$V$ D`f h^pfpdp„

dpÓ 20% _u ¾¡$qX$V$ S> dmi¡.Apd, kfm iåvp¡ dp„ kdÆA¡ sp¡h¡Q_pf h¡ pfu Üpfp S¡>V$gp rbgp¡Ap¡_gpC_ vip®hhpdp„ Apìep R¡$s¡V$gu fL$d _u ¾¡$qX$V$ sp¡ Mfuv_pf_¡ dmi¡, `Z s¡_p\u h y ¾¡$qX$V$A¡hp rbgp¡ _u S¡> h¡Q_pfp¡ Üpfpvip®hhp dp„ Apìep _\u, dpÓ20%_u rgrdV$dp„ dmi¡.

DvplfZ sfuL¡$: L$p¡C L$fvpsp A¡drl_p dp„ S¡> Mfuvu L$fu R¡$ s¡_p¡Æ.A¡k.V$u. ê$. 100 _p¡ R¡$. `Zs¡d_p rhrh^ h¡Q_pfp¡ Üpfp dpÓ ê$.50 _p Æ.A¡k.V$u. hpmp rbgp¡ S>Ap¡_gpC_ vip®ìep R¡$. sp¡ AphpMfuv_pf _¡ dpÓ 50+10=60ê$ _u ¾¡$qX$V$ S> dmi¡. S¡> rbgp¡ vip®ìep_\u s¡hu fL$d _u ¾¡$qX$V$ s¡dZ¡ dmi¡_l]. Äepf¡ Ap rbg vip®hhp dp„

Aph¡ Ðepf¡ Ap rbg _u ¾¡$qX$V$ dmi¡.Ap _p¡qV$qa$L¡ $i_ bpv sp.

11.11.2019 _p fp¡S> Apky^pfp bpbs¡ Mygpkp¡ Ap`sp¡k¼ey®gf 123, blpf `pX$hpdp„Apìep¡ R¡$. Ap k¼ey®gf dyS>b_uQ¡_p dlÐh _p Mygpkp L$fhpdp„Apìep R¡$.1. L$fvpsp `p¡sp_y„ 3B qfV$_® cpf¡

Ðepf¡ S¡>V$gu ¾¡$qX$V$ s¡_p GSTR

2Adp„ vip®h¡gu lp¡e s¡V$gu ¾¡$qX$V$D`fp„s dpÓ 20% h y ¾¡$qX$V$gC iL$pi¡.

2. Ap 20% _u rgrdV$ dpÓ A¡âL$pf _p rbgp¡ s\p s\p X¡$rbV$_p¡V$ dpV¡$ fl¡i¡ S¡> GSTR1dp„A`gp¡X$ L$fhp h¡Q_pf dpV¡$ S>ê$fulp¡e. RCM, Bç`p¡V®$ D`f_pIGST hN¡f¡ dpV¡$ Ap a¡$fa$pf

L$p¡C Akf L$fi¡ _l].3. Ap rgrdV$ 09.10.2019

`R$u cf¡g sdpd qfV$_® _¡ gpNy`X$i¡. Apd, A¡râg 2019_y „ qfV $_ ® `Z S>p ¡09.10.2019 `R$ucfhpdp„ Apìey„ lp¡e sp¡ Ap20% _u rgrdV$ gpNy `X$i¡.

4. Ap rgrdV$ h¡Q_pf vuW$ _\u.`Z Ap rgrdV$ V¡$¼k r`qfeX$_u Ly$g ¾¡$qX$V$ dpV¡$ R¡$.

5. GSTR 2A A¡ kss A`X¡$V$\sy„ a$p¡d® R¡$. L$fvpsp A¡ p¡s¡ S¡>qvhk¡ qfV$_® cpf¡ R¡$ s¡ qvhk_u2A_u ¾¡$qX$V$ Q¡L$ L$fu, s¡V$gu¾¡$qX$V$ A\hp s¡_p\u 20% h y¾¡$qX$V$ g¡hp_u fl¡i¡. Apd,â¡[¼V$L$gu lh¡ 2A cfhp_udyvs spfuM 1 \u 20 _l]`f„sy spfuM 12 \u 20NZhp_u fl¡i¡.

6. S¡> rbg A\hp X¡$rbV$ _p¡V$ _uCÞ yV$ ¾¡$qX$V$ Ap¡_gpC_ vip®hsy_\u dpV¡$ gC iL$pe _\u s¡_pdpV¡$ A¡ rbg A\hp X¡$rbV$ _p¡V$S¡> dprl_pdp„ vip®hhp dp„ Aph¡Ðepf¡ s¡_u ¾¡$qX$V$ g¡hp_u fl¡i¡.`Z L$p¡C `Z k„S>p¡Np¡ dp„ S>p¡

L$p¡C ¾¡$qX$V$ hj® |fp \ep `R$u_p kàV¡$çbf drl_p _p qfV$_®_u r_es spfuM ky^u _pvip®hhp dp„ Aph¡ sp¡ Aphu¾¡$qX$V$ gC iL$pi¡ _l].

7. Ap r_edp¡ rh{Ù S>p¡ L$p¡CL$fvpsp ¾¡$qX$V$ g¡ sp¡ s¡d_uD`f ìepS > cfhp_uS>hpbvpfu Aph¡.NyS>fpsu dp„ S|>_u L$l¡hs R¡$,

""`pX$p _p hp„L¡$ `Mpgu _¡ X$pd''.Ap L$l¡hs Ap r_ed dp„ kQp¡V$fus¡ gpNy L$fu iL$pe. h¡Q_pfL$fvpsp h¡QpZ L$f¡, Mfuv_pf pk¡\uV¡$¼k DOfph¡ `Z `p¡sp_p GSTR

1dp„ _p vip®h¡ sp¡ c|g A¡ h¡Q_pfA¡ L$fu NZpe. `Z Ap c|g _ukÅ Mfuv_pf _¡ Ap`hpdp„ Aph¡A¡ Ly$vfsu Þepe _p rkÙp„sp¡ \urh`fus R¡$. Ap r_edp¡ lpg gpNyL$fu v¡hpdp„ Apìep R¡$. Ap r_edâ¡[¼V$L$gu S>rd_u õsf¡ gpNy L$fhpgNcN Ai¼e R¡$. S>p¡ Ap r_edp¡_p¡ S>X$sp \u Adg L$fhpdp„ Aph¡sp¡ L$fvpspAp A¡ M|b dp¡V$u dyíL¡$gu_p¡ kpd_p¡ L$fhp¡ `X$i¡ s¡ hpsr_[íQs R¡$.

(cìe p¡ V$, A¡qX$V$f V¡$¼k Vy$X¡$)

Æ.A¡k.V$u. L$pevp l¡W$m A¡X$hpÞk ê$tgN,Å¡NhpC kpfu `Z Adghpfudp„ DZ`???

Ap¡g C[ÞX$ep a¡$X$f¡i_ Ap¡a$ V¡$¼k â¡L$V$ui_k®_põ\p`_p qv__u kdN° v¡idp„ DS>hZu

Sy>_pNY$ krls NyS>fpscf_p il¡fp¡dp„ \ep L$pe®¾$dr_L$pg L$fhpdp„ Aph¡.

Æ.A¡k.V$u. L$pevp l¡W$m L$fvpspA¡ cfhp_p \sp„ qfV$_®, Ap¡qX$V$, V¡$¼khN¡f¡dp„ S>p¡ dp¡Xy$ L$fhpdp„ Aph¡ sp¡ ApdpV¡$ dp¡V$p v„X$ (g¡V$ a$u) s\p ìepS>_uS>p¡NhpC L$fhpdp„ Aph¡g R¡$. `Z S>p¡kfL$pf sfa¡$ L$pevp _u S>p¡NhpC _y„`pg_ _p L$fhpdp„ Aph¡ sp¡ s¡d_p D`fL$p¡C Ngp„ g¡hpdp„ Aphsp _\u. S|>_urb°qV$i rkõV$d dp„ L$l¡hpsy„ L¡$ “King

Can Do No Wrong”, iy„ lSy> ApL $l ¡hs _ ¡ dp_u _ ¡ kfL $ pf L ¡ $Ar^L$pfuAp¡ dpV¡$ Ap gpNy `X$u füy„R¡$??? A¡X$hpÞk ê$tgN _p Ap¡X®$fkdekf L$fhpdp„ _p Aph¡ sp¡ A¡_uD`ep¡rNsp fl¡su _\u. A¡ kdÆiL$pe s¡hu bpbs R¡$ L¡$ Æ.A¡k.V$u.L$pevp¡ _hp¡ lp¡e, A¡_u Adghpfudp„\p¡X$u dyíL¡$guAp¡ Aphu flu R¡$. ApipfpMuA¡ L¡$ “Justice Delayed is Jus-

tice Denied”_u D[¼s kdÆA¡X$hpÞk ê$tgN _p Ap¡X®$f kdekfL$fhpdp „ Aph¡ s ¡hu dp „N V ¡ $¼kâp¡a¡$i_ëk s\p L$fvpspAp¡ dp„ DW$uflu R¡$. (åe|fp¡ qf`p¡V®$ V¡$¼k Vy$X¡$)

sp. 06.11.2019:Æ.A¡k.V$u. L$pevp l¡W$m `p¡sp_uâp¡X$¼V$ L¡$ krh®k ¼ep„ vf¡ V¡$L$k¡bgb_i¡, L$p¡C ìehlpf h¡fp`pÓ b_i¡L¡$ _l]?, V$pCd Ap¡a$ kàgpe L¡$ àg¡kAp¡a$ kàgpe _½$u L$fhp, CÞ yV$ ¾¡$qX$V$dmi¡ L¡ $ _l] hN¡f¡ âí_p¡ A„N¡A¡k¡kd¢V$ \ep `|h£, kfL$pfu hgZs\p A\®OV$_ ÅZhp A_¡ crhóe_u sL$gua$ r_hpfhp A¡X$hpÞk ê$tgN_u S>p¡NhpC Æ.A¡k.V$u. L$pevp l¡W$mL$fhpdp„ Aph¡g R¡$. Ap S>p¡NhpC A¡Æ.A¡k.V$u. L$pevp l¡W$m M|b dlÐh_u S>p¡NhpC R¡$.

Ap A¡X$hpÞk ê$tgN l¡W$m A¡hpdyØp D`f AfÆ L$fu iL$pe _l] S¡>dyØp ¡ ANpD A¡k¡kd¡ÞV$, A`ughN¡f¡dp„ S¡> s¡ AfS>vpf_p qL$õkpdp„r_Z®ep^u_ lp¡e. A¡X$hpÞk ê$tgNl¡W$m_u AfÆ Æ.A¡k.V$u. L$pevp_uL$gd 97 l¡W$m L$fhp_u fl¡ R¡$. ApAfÆ L¡$hu fus¡ L$fhu, A¡ A„N¡ r_Z®eL¡$hu fus¡ L$fhp¡, A¡ AfÆ_p¡ r_L$pgL¡$hu fus¡ s\p L¡$V$gp kdedp„ L$fhp¡ s¡A„N¡_u rhr^ Ap L$pevp_u L$gd 98

l¡W$m Ap`hpdp„ Aph¡g R¡$. Ap L$gdl¡W$m AfÆ dýe¡\u 90 qvhkdp„ s¡_p¡r_L$pg A¡X$hpÞk ê$tgN Ap¡\p¡fuV$u ÜpfpL$fu Ap`hp_p¡ fl¡ R¡$.

A¡X$hpÞk ê$tgN AfÆAp¡_p¡r_L$pg 90 qvhkdp„ L$fhp¡ a$frS>epslp¡hp R$sp„ AdyL$ fpÄep¡dp„ A¡X$hpÞkê$tgN Ap¡\p¡fuV$uAp 90 qvhk_ukde dep®vpdp„ Ap¡X®$f _p L$fsp„ lp¡hp_ua$qfepv ìep`L$ âdpZdp„ DW$u flu R¡$.NyS>fps A¡X$hpÞk ê$tgN Üpfp Ap 90qvhk _u kde dep®vp Åmhhpdp„Aphsu _p lp¡hp A„N¡ `Z ìep`L$âdpZdp a$qfepvp¡ DW$u flu R¡$. V¡$¼kVy$X¡$ kp\¡ hps L$fsp„ A¡X$hp¡L¡$V$ Arh_pi`p¡Øpf S>Zph¡ R¡$ L¡$ NyS>fps A¡X$hpÞkê$tgN Ap¡\p¡fuV$u Üpfp Ap 90qvhk_u dep®vp_p¡ c„N OZp L¡$kp¡dp„\C füp¡ R¡$. Ap kde dep®vp dp„ Ap¡X®$f\sp„ _p lp¡hp\u A¡X$hpÞk ê$tgN _uS>p¡NhpBAp¡ M|b kp\®L$ lp¡hp R$sp„r_f\®L$ b_u flu R¡$. s¡Ap¡ NyS>fpsA¡X$hpÞk ê$tgN kÑpr^L$pfuAp¡ _¡ MpkA`ug L$f¡ R¡$ L¡$ L$pevpdp„ âõ\pr`skde dep®vpdp„ Ap AfÆAp¡ _p¡

{`pf¡rgep s\p A¡X$hp¡L¡$V$ cìe `p¡`V$s\p A¡ip¡iuA¡i_ _p 30 S¡>V$gpkæep¡ A¡ lpS>f flu Ap L$e£¾¹$d _uDS>hZu L$f¡g lsu. Ap L$pe®¾¹$d dp„BÞL$d V¡$¼k Ap¡qa$kf îu dL$hpZpkrls _p õV$pa$ `Z Mpk D`[õ\sfüp lsp.

A¡ip¡iuA¡i_ _p gpCa$ d¡çbfb_hp dpV¡$ _u lpg _u a$u dpÓ ê$.2500 R¡$. d¡çbf b_hp dpV¡$ vf¡L$V¡$¼k A¡X$hp¡L¡$V$, C.A. s\p V¡$¼kâ¡L$V$ui_f _¡ V¡$¼k Vy$X¡$ A¡ip¡iuA¡i_hsu Mpk A`ug L$f¡ R¡$. h^y dprlsudpV¡$ www.aiftponline.orgD`f\u dmu fl ¡i ¡ .9924121700 `f whatsapp$ `f `Z d¡çbf b_hp k„`L®$L$fu iL$p¡ R$p¡. (åe|fp¡ qf`p¡V®$ V¡$¼k Vy$X¡$)

sp. 12.11.2019: cpfs _uL$fh¡fp ìehkpreL$p¡ _p kp¥\u dp¡V$pA¡ip¡iuA¡i_ Ap¡g C[ÞX$ep a¡$X$f¡i_Ap¡a$ V¡$¼k â¡L$V$ui_k®_p 40 dp„õ\p`_p qv_ _u DS>hZu 11 _h¡çbf2019 _p fp¡S> kdN° v¡idp„ L$fhpdp„Aphu lsu. 11 _h¡çbf 1976_p fp¡S> A¡ip¡iuA¡i_ _u õ\p`_p\C lsu. Ap A¡ip¡iuA¡i_ dp„v¡icf_p A¡X$hp¡L¡$V$, QpV®$X®$ A¡L$pDÞV$ÞV$s\p V¡$¼k â¡L$V$ui_k® d¡çbk® sfuL¡$S>p¡X$pe¡gp R¡$. NyS>fps dp„ Åd_Nf,hX $ p ¡ vfp krls _p il ¡fp ¡ dp „A¡ip¡iuA¡i_ _p¡ ÝhS> a$fL$phuõ\p`_p qv_ _u DS>hZu L$fhpdp„Aphu lsu. Sy>_pNY$ dp„ BÞL$d V¡$¼kAp¡qa$k Mps¡ A¡ip¡iuA¡i_ _p h¡õV$Tp¡_ _p L$rdV$u d¡çbf A¡X$hp¡L¡$V$ L$ë ¡i