இளம்பிறை அனாதைகள் அறக்கட்டளை

m‹Åa¢ bryht xG§FKiw r£l¤â‹ Ñœ mË¡f¥gL« tÇ Éy¡FfŸ

m‹Åa¢ bryht xG§FKiw r£l« (Foreign Exchange Regulation Act - FERA) 1973 ãÇî 2 (Q) go mašehL thœ ïªâa® v‹w tiuaiw¡F c£g£lt® ïªâahɉF btËna tá¡F« ïªâauhf ïUªjhš tUkhd tÇ¢ r£l« 1961 -‹ Ñœ mt® <£L« tUthŒ¡F tÇ Éy¡F mË¡f¥g£LŸsJ. mit :

1) tUkhd tÇ¢ r£l« ãÇî 10 (4) (ii) Ñœ mašehL thœ ïªâa® r«ghâ¤J mtUila v‹.M®.ï. fz¡»š brY¤j¥g£l (jÅ eg®) tUthŒ ;

2) t.t. r£l« ãÇî 10 (4) (ii), 10 (15) (iv) (fa) Ñœ mašehL thœ ïªâaÇ‹ v~¥.á.v‹.M®. (ã) fz¡»š ïUªJ »il¡F« t£o tUthŒ ;

3) t.t. r£l« ãÇî 10 (15) (i) k‰W« m¿É¡if v© : SO 844 (E) 21.09.1998 M»at‰¿‹ go, ghuj muR t§» (SBI) btËÆ£l Çr®#©£ ïªâah gh©£Þ (RIB) g¤âu¤âš ïUªJ »il¤j t£o tUthŒ ;

4) t.t. r£l¥ ãÇî 10 (15)  -‹ Ñœ ghuj muR t§» btËÆ£l ïªâah ÄšÈÅa« blghá£Þ (IMD) it¥ò¤ bjhiffËš ïUªJ »il¤j t£o tUthŒ M»ad.

mašehL thœ ïªâa® it¤âU¡F« jŤj (Individual) v~¥.á.v‹.M®. fz¡»š ïUªJ »il¡F« t£o tUthŒ v‹whš?

1. m‹Åa¢ bryht xG§FKiw¢ r£l« - 1973 ãÇî 2 (Q) mašehL thœ ïªâaiu vªj mo¥gilÆš tiuaiw brŒJŸsnjh mjidna t.t. r£l¥ ãÇî 10 (4) (ii) F¿¥ã£L v‹.M®.ï. k‰W« v‹.M®.X. fz¡FfËš ïUªJ »il¡F« tUthŒfS¡F tÇ Éy¡F mˤJŸsJ.

2. 1973 Kjš eilKiwÆš ïUªj m‹Åa¢ bryht xG§FKiw¢ r£l«, 1999 M« M©L m‹Åa¢ bryht MSik¢ r£l« vd kh‰w¥g£lhY«, Kªija r£l¤âš F¿¥ãl¥g£l tiuaiwfisí«, ãÇîfisínk F¿¥ã£L tUkhd tÇ¢ r£l« k‰W« brh¤J tÇ¢ r£l« (Wealth Tax Act - 1957) M»at‰¿‹ ãÇîfŸ eilKiw¥gL¤â tU»‹wd.

3. 1970 M« M©L muR btËÆ£l mašehL thœ ïªâa® t§»¡ fz¡F (Non-Resident (External) Accounts Rules, 1970) ÉâKiwfË‹gona m‹Åa¢ bryht xG§FKiw¢ r£l« - 1973 -‹ Ñœ v~¥.á.v‹.M®. (t§») fz¡FfŸ Jt§f mDkâ¡f¥g£lJ.

4. vdnt, v‹.M®.ï. %ghŒ fz¡»š ïUªJ«, v~¥.á.v‹.M®. (ã) m‹Åa ehza fz¡»š ïUªJ« »il¡F« tUthŒ mid¤J« t.t. r£l¥ ãÇî 10 (4) (ii) Ñœ tUkhd tÇ Éy¡F bgW»‹wd.

5. (1) m‹Åa¢ bryht MSik¢ r£l« - 1999, mašehL thœ ïªâaU«, mašeh£oš gâî brŒa¥g£L ïa§»tU« bjhÊš ÃWtdK« (Overseas Corporate Body- OCB) v~¥.á.v‹.M®. (ã) fz¡if Jt¡» el¤j mDkâ¡»wJ. (g£oaš 2, g¤â 1, m‹Åa¢ bryht MSik (it¥ò Ãâ) ÉâKiwfŸ - 2000)

(2) tÇ Éy¡F mašehL thœ ïªâaÇ‹ jÅ fz¡»‰F (Individual Account) k£Lnk v‹W t.t. r£l¥ ãÇî 10 (4) (ii) TW»wJ.

(3) mašeh£oš gâî brŒa¥g£L ïa§»tU« m‹Åa T£lh©ik ÃWtd« (OCB) Jt¡» el¤âtU« v~¥.á.v‹.M®. (t§») fz¡»š ïUªJ »il¡F« tUthŒ vj‰F« t.t. r£l¥ ãÇî 10 (4) (ii) Ñœ Éy¡F mË¡fÉšiy. VbdÅš, m¥ãÇî mašehL thœ ïªâa® jŤj fz¡»š (Individual Accounts) v‹W F¿¥ã£L Éy¡F mË¡»wJ.

ehL âU«ãa ã‹

ga cl‹bghU£fŸ F¿¤j

R§f (âU¤j«) ÉâfŸ!

(Customs Baggage (Amendment) Rules - 2002)

Éâ v© 1 : R§f¢ r£l« 1962 ãÇî 79 -‹ Ñœ, V‰fdnt eilKiwÆš ïUªj ga cl‹bghU£fŸ ÉâfŸ 1994-I ÃuhfǤJ k¤âa neuo tÇ thÇa¤jh 2002 M« M©L kh®¢ khj« 1 M« njâ btËÆl¥g£l m¿É¡if v© : 11/2002-customs (N.T) go eilKiw¡F bfh©Ltu¥g£l ga cl‹bghU£fŸ ÉâfË‹ (Baggage Rules - 1998) K¡»a m«r§fis ï§F bjhF¤J mˤJŸnsh«.

Éâ v© 2 : R§f¤ JiwÆ‹ ga cl‹bghU£fË‹ ÉâfË‹ go :

FoÆU¥gt® (Resident) v‹whš ïªâa flî¢ Ó£L¢ r£l«-1967 -‹ Ñœ bršy¤j¡f flî¢ Ó£L bg‰W bghJthf ïªâahÉš thœªJ tUgt® v‹gJ bghUshF«.

R‰Wyh¥ ga (Tourist) v‹gt® bghJthf ïªâahÉš FoÆU¥gtuhf mšyhkš r£l¥ó®tkhd Fona‰w neh¡fÄ‹¿ (Non-Immigrant Purpose) R‰Wyhɉfhfnth, nfË¡if¡fhfnth, Éisah£L¥ ngh£ofËš g§nf‰fnth, clš ey« F¿¤njh, FL«g¡ fhuz§fS¡fhfnth, fšÉ f‰fnth, ah¤âÇfuhfnth, tÂf¤â‰fhfnth ïªâahɉF tªJ M©L x‹¿‰F 6 khj¤â‰F« Äfhj fhy¤â‰F j§»¢ bršgt® Mth®.

FL«g« (Family) vd¥gLtJ xnu å£oš FoÆU¡F« midtU« mšyJ cŸq® FL«g« x‹¿‹ m§fkhf tá¥gt®fŸ v‹W bghUshF«.

bjhʉ fUÉfŸ (Professional Equipment) v‹whš j¢r®, FHhŒ¥ gÂahs®, bfh¤jdh®, bgh¿ahs® ngh‹w bjhʉ be¿P®fŸ ga‹gL¤j¡Toa ifÆš vL¤J¢ bršY« cgfuz§fŸ, fUÉfŸ, msitfŸ, vªâu§fŸ, MŒ fUÉfŸ, Jiz¡ fUÉfŸ M»adthF«. òif¥gl¡ fUÉ, nfr£ bu¡fh®l®, o¡lh ~ngh‹Þ, brhªj fÂÅfŸ, j£l¢R ïaªâu§fŸ ngh‹wit bjhʉ fUÉfshf fUj¥glkh£lhJ.

ga cl‹bghU£fŸ F¿¤j

R§f (âU¤j«) ÉâfŸ!

(Customs Baggage (Amendment) Rules - 2002)

 Éâ v© 3 : Ódh, Äah‹kh® (g®kh), ólh‹, neghs« M»a ehLfŸ mšyhkš k‰w ehLfËš ïUªJtU« gaÂfŸ v‹gt®fŸ ïªâahÉš FoÆU¥gt®fshfnth mšyJ m‹Åa¡ FoíÇik bg‰W ïªâahÉš thœªJ tUgt®fŸ M»nah® mašehL br‹WÉ£L ïªâah âU«ò« bghGJ mt®fŸ bfh©LtU« Ã#khd (Bona fide) cl‹bghU£fŸ Ñœ¡f©l m£ltizÆš F¿¥ãl¥g£l msɉF R§f¤ Ô®itÆš ïUªJ Éy¡F mË¡f¥gL»wJ.

nk‰F¿¥ãl¥g£l ïªâahÉš FoÆU¡F« mšyJ m‹Åa eh£oš FoíÇik bg‰W ïªâahÉš thœªJtU« gaÂ, gh»Þjh‹ br‹WÉ£L rhiy tÊahf ehL âU«ò« bghGJ mtU¡F m£ltiz ã-‹ go mt® bfh©LtU« cl‹bghU£fS¡F R§f¤ Ô®itÆš ïUªJ Éy¡F mË¡f¥gL«.

ïiz¥ò V

Éâ v© 4 : Ódh, Äah‹kh®, ólh‹, neghs« M»a ehLfËš gaz« brŒJÉ£L ïªâah âU«ò« ïªâahÉš FoÆU¥gtnuh mšyJ mašeh£L FoíÇik bg‰W ïªâahÉš FoÆU¥gtnuh MÆ‹, mt®fŸ bfh©LtU« Ã#khd (Bona fide) cl‹bghU£fŸ Ñœ¡f©l m£ltizÆš F¿¥ãl¥g£l msɉF R§f¤ Ô®itÆš ïUªJ Éy¡F mË¡f¥gL»wJ.

ïiz¥ò ã

Éâ v© 5 :mašeh£oš jdJ bjhÊš ßâahd gÂia Ko¤J¡bfh©L ehL âU«ò« ïªâa¥ ga xUtU¡F nk‰f©l ïu©L ÉâfË‹ Ñœ mË¡f¥gL« Ô®it¢ rYif k£LÄ‹¿, mt® bfh©LtU« cl‹bghU£fË‹ Ûjhd R§f¤ Ô®it rYiffŸ Ñœ¡f©l m£ltizÆš F¿¥ãl¥g£lthW mË¡f¥gL»wJ.

ïiz¥ò á

Éâ v© 6 : eiffŸ ïªâah âU«ò« ga xUt® jdJ cl‹bghUshf bfh©LtU« eiffS¡F Ñœ¡f©l m£ltizÆš F¿¥ã£LŸsgo R§f¤ Ô®it Éy¡F mË¡f¥gL»‹wJ.

ga jFâ

 Ô®it Éâ Éy¡F mË¡f¥gL« bghU£fŸ

Xuh©o‰F« mâfkhf mašeh£oš ïUªJÉ£L ehL âU«ò« ïªâa¥ gaÂfŸ

 i) ga Mltuhf ïU¥ã‹ %.10,000/- kâ¥ò tiu eiffŸ bfh©Ltuyh«. ii) ga kfËuhf ïU¥ã‹ %.20,000/ kâ¥ò tiu eiffŸ bfh©Ltuyh«.

Éâ v© 10 : nk‰f©l ÉâfŸ mid¤J« r®tnjr msÉš ru¡F¥ ngh¡Ftu¤âš <Lg£LŸs f¥gšfËš gÂah‰¿L« á¥gªâfË‹ g x¥gªj fhy¤â‹ KoÉš ehL âU«ò« bghGJ nk‰f©l cl‹bghU£fŸ bjhl®ghd ÉâfŸ mid¤J« mt®fS¡F« bghUªJ«.

ïiz¥ò 1

·         J¥gh¡» k‰W« bto¥bghU£fŸ

·         J¥gh¡»fËš ga‹gL¤J« njh£lh¡fŸ 50-¡F« nkš Ãu¥g¥g£l Ãu¥g¥g£l nf£Ç{fŸ

·         200-¡F« mâfkhd áfbu£LfŸ mšyJ 50-¡F« mâfkhd RU£LfŸ mšyJ 250 »uhĉF« mâfkhd òifÆiy.

·         xU È£lU¡F« mâfkhd MšfAhš kJghd§fŸ k‰W« ÉÞ», it‹ ngh‹w kJtiffŸ

·         eifahf mšyhj k‰w tot§fËš cŸs j§f« k‰W« btŸË

ïiz¥ò 2

1. Colour Television / Monocrome TV.
2. VCR / VCP / VTR / VCD Player
3. Digital Video Disc Player.
4. Video Home Theatre System.
5. Washing Machine.
6. Electrical / LPG Cooking Range with four or more burners.
7. Dish Washers
8. Music System
9. Personal Computer / Desktop Computer
10. Notebook Computer / Laptop Computer (Duty Free)
11. Air-Conditioner
12. Refrigerator
13. Deep Freezer
14. Micro-wave Oven
15. Video camera or the combination of any such video camera with one or more of the following goods namely :

a) Television Receiver
b) Sound Recording or Re-producing Apparatus
c) Video Re-producing Apparatus

16. Word processing machine

17. Fax Machine

18. Portable Photocopying Machine

j§f¤ij¥ nghynt btŸËiaí« mašehL thœ ïªâa®fŸ, ó®åf ïªâa®fŸ, mašehL br‹WÉ£L 6 khj¤â‰F¥ ã‹ âU«ò« gaÂfŸ bfh©Ltu mDkâ¡f¥gL»wJ.

5.1. 100 »nyh »uh« tiu nk‰F¿¥ãl¥g£l eg® vt® xUtU« btŸË f£ofshfnth mšyJ Mguz§fshfnth bfh©Ltu mDkâí©L.

5.2. m›thW bfh©L tUgt® FiwªjJ 6 khj fhykhtJ mašeh£oš j§»ÆUªjã‹ ehL âU«ògtuhf ïU¤jš nt©L«. MÆD«, ïil¥g£l fhy¤âš 30 eh£fS¡F« Äfhkš tªJÉ£L br‹¿UªjhY« m¥bghGJ ïªj rYifia ga‹gL¤jhkš ïUªâUªjhnyh Ô®it Éy¡»‰F jFâ bg‰wtuh»‹wh®.

5.3. x›bthU »nyh btŸË¡F« %.500 åj« R§f¤ Ô®it f£lnt©L«. Ô®itia kh‰w¤j¡f m‹Åa ehza¤âš k£Lnk f£lnt©L«.

5.4. ï¤â£l¤â‹ Ñœ Mguz¡ f‰fŸ mšyJ K¤J¡fŸ M»ait gâ¤j eiffis bfh©LtUtj‰F mDkâÆšiy.

5.5. gaÂfŸ j§fSlndh mšyJ jh‹ ehL âU«ãa 15 eh£fS¡F cŸshfnth îzÆ¡f¥g£l msɉF btŸË bfh©Ltu mDkâ cŸsJ.

5.6. ï›thW btËeh£oš ïUªJ tU« ïªâa®, R§f¤ JiwÆ‹ f£L¥gh£o‹ Ñœ cŸs ghuj muR t§»Æ‹ (SBI) g©lfrhiyÆš (Bonded Warehouse) ïUªnjh mšyJ ïªâa muá‹ bghJ¤Jiw ÃWtdkhd Minerals and Metal Trading Corporation Limited ïlÄUªnjh nk‰f©l ÃgªjidfS¡F c£g£L mDkâ¡f¥g£l msɉF btŸËia th§»¡bfhŸsyh«. mj‰FÇa Ô®itia m‹Åa¢ bryhtÂÆš f£o bg‰W¡bfhŸsyh«.