Preamble

ह र गजट

[स ध रण [ क

ह र र र र

पी0 0-40

12 1 4 ((( पटन 4 )))) पटन र 333 3 2018 2018

fof/k foHkkx ——vf/klwpuk,a 3 vxLr 2018

laŒ ,y0th0&01&07@2018@78@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr fuEufyf[kr vf/kfu;e] ftlij egkefge jkT;iky fnukad 31 tqykbZ 2018 dks vuqefr ns pqds gS] blds }kjk loZ&lk/kkj.k dh lwpuk ds fy;s izdkf'kr fd;k tkrk gS A

fcgkj&jkT;iky ds vkns'k ls] vf[kys'k dqekj tSu]

ljdkj ds lfpoA=

¼fcgkj vf/kfu;e11] 2018½ fcgkj foÙk vf/kfu;e] 2018

fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds izos’k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½] fcgkj fo|qr ’kqYd vf/kfu;e] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] dk la’kks/ku djus gsrq vf/kfu;eA

Hkkjr x.kjkT; ds mugÙkjoas o"kZ eas fcgkj jkT; fo/kkueaMy }kjk fuEufyf[kr :Ik eas ;g vf/kfu;fer gks %&

1- laf{kIr uke] foLrkj vkSj çkjEHkA &

¼1½ ;g vf/kfu;e fcgkj foÙk vf/kfu;e] 2018 dgk tk ldsxkA ¼2½ bldk foLrkj laiw.kZ fcgkj jkT; eas gksxkA ¼3½ ;g vf/kfu;e ml rkjh[k ls izo`Ùk gksxk tks okf.kT;&dj vk;qDr] okf.kT;&dj foHkkx] vf/klwpuk ds ek/;e ls fu;r djsA

2- fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½ esa la'kks/kuA&

¼i½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 esa tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj ewY;of)Zr dj vf/kfu;e] 2005 eas tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

3- fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij

dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] esa la'kks/kuA&

¼i½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 eas tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

¼v½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 eas tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj LFkkuh; {ks=ksa esa miHkksx] O;ogkj vFkok fcØh ds fy, ekyksa ds ços'k ij dj vf/kfu;e] 1993 eas tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

4- fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½ esa la'kks/kuA&

¼i½ fcgkj euksjatu dj vf/kfu;e] 1948 eas tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj euksjatu dj vf/kfu;e] 1948 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj euksjatu dj vf/kfu;e] 1948 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj euksjatu dj vf/kfu;e] 1948 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj euksjatu dj vf/kfu;e] 1948 eas tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj euksjatu dj vf/kfu;e] 1948 eas tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

5- fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½ esa la’kks/kuA&

¼i½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 eas tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 eas tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 eas tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

6- fcgkj fo|qr ’kqYd vf/kfu;e 2018 ¼vf/kfu;e 4] 2018½ esa la'kks/kuA&

¼i½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 eas tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

¼iii½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 eas tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj fo|qr ’kqYd vf/kfu;e] 2018 eas tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

7- fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½ esa la'kks/kuA&

¼i½ fcgkj foKkiu ij dj vf/kfu;e] 2007 eas tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj foKkiu ij dj vf/kfu;e] 2007 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj foKkiu ij dj vf/kfu;e] 2007 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj foKkiu ij dj vf/kfu;e] 2007 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj foKkiu ij dj vf/kfu;e] 2007 eas tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj foKkiu ij dj vf/kfu;e] 2007 esa tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

8- fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½

esa la’kks/kuA&

¼i½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 eas tgk¡ dgha Hkh ^^okf.kT;&dj inkf/kdkjh ’kCn lewg vafdr gS] dks ^^jkT; dj lgk;d vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼ii½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 eas tgk¡ dgha Hkh ^^okf.kT;&dj lgk;d vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj mik;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iii½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 eas tgk¡ dgha Hkh ^^okf.kT;&dj mik;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj la;qDr vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼iv½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 eas tgk¡ dgha Hkh ^^okf.kT;&dj la;qDr vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vij vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼v½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 eas tgk¡ dgha Hkh ^^ojh; okf.kT;&dj la;qDr vk;qDr ;k ^^okf.kT;&dj vij vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj fo’ks"k vk;qDr** ’kCn lewg ls izfrLFkkfir fd;k tk,xkA ¼vi½ fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 eas tgk¡ dgha Hkh ^^okf.kT;&dj vk;qDr ’kCn lewg vafdr gS] dks ^^jkT; dj vk;qDr ’kCn lewg ls izfrLFkkfir fd;k tk,xkA

9- fof/kekU;dj.k&fcgkj ewY;of)Zr dj vf/kfu;e] 2005 ¼vf/kfu;e 27] 2005½] fcgkj LFkkuh; {ks=kas

eas miHkksx] O;ogkj vFkok fcØh ds fy, ekykas ds ços'k ij dj vf/kfu;e] 1993 ¼vf/kfu;e 16] 1993½] fcgkj euksjatu dj vf/kfu;e] 1948 ¼vf/kfu;e 35] 1948½] fcgkj gksVy foykl oLrq djk/kku vf/kfu;e] 1988 ¼vf/kfu;e 5] 1988½] fcgkj fo|qr ’kqYd vf/kfu;e] 2018 ¼vf/kfu;e 4] 2018½] fcgkj foKkiu ij dj vf/kfu;e] 2007 ¼vf/kfu;e 8] 2007½] fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 ¼vf/kfu;e 10] 2011½] eas varfoZ"V fdlh ckr ds gksrs gq, Hkh&

¼d½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] eas ^^okf.kT;&dj inkf/kdkjh dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj lgk;d vk;qDr ds lanHkZ eas le>k tk;sxkA

¼[k½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] eas ^^okf.kT;&dj lgk;d vk;qDr dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj mik;qDr ds lanHkZ eas le>k tk;sxkA

¼x½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] eas ^^okf.kT;&dj mik;qDr dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj la;qDr vk;qDr ds lanHkZ eas le>k tk;sxkA

¼?k½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] eas ^^okf.kT;&dj la;qDr vk;qDr dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj vij vk;qDr ds lanHkZ eas le>k tk;sxkA

¼M+½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] eas ^^okf.kT;&dj vij vk;qDr dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj fo’ks"k vk;qDr ds lanHkZ eas le>k tk;sxkA

¼p½ fdlh Hkh dk;Zokgh] pkgs og bl la’kks/ku ds ykxw gksus ls igys izkjaHk fd;k x;k gks] eas ^^okf.kT;&dj vk;qDr dk dksbZ lanHkZ vkus ij] fu;r rkjh[k ;k mlds ckn fdlh le; ^^jkT; dj vk;qDr ds lanHkZ eas le>k tk;sxkA

fcgkj&jkT;iky ds vkns'k ls] vf[kys'k dqekj tSu ]

ljdkj ds lfpoA 3 vxLr 2018

laŒ ,yŒthŒ&01&07@2018@79@yst—fcgkj fo/kku eaMy }kjk ;Fkkikfjr vkSj egkefge jkT;iky }kjk fnukad 31 tqykbZ 2018 dks vuqer fcgkj foÙk vf/kfu;e] 2018 dk fuEufyf[kr vaxzsth vuqokn fcgkj jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS] ftls Hkkjrh; lafo/kku ds vuqPNsn 348 ds [kaM ¼3½ ds v/khu mDr vf/kfu;e dk vaxzsth Hkk"kk eas izkf/kÑr ikB le>k tk;sxkA

fcgkj&jkT;iky ds vkns'k ls] vf[kys'k dqekj tSu ] ljdkj ds lfpoA

(THE BIHAR ACT 11, 2018) THE BIHAR FINANCE ACT, 2018 AN ACT

PREAMBLE: TO AMEND THE BIHAR VALUE ADDED TAX ACT, 2005 (ACT 27OF 2005), THE BIHAR TAX ON ENTRY OF GOODS INTO LOCAL AREAS FOR CONSUMPTION, USE OR SALE THEREIN ACT, 1993 (BIHAR ACT 16 OF 1993), THE BIHAR ENTERTAINMENT TAX ACT, 1948 (BIHAR ACT 35 OF 1948), THE BIHAR TAXATION ON LUXURIES IN HOTELS ATC, 1988 (BIHAR ACT 5 OF 1988), THE BIHAR ELECTRICITY DUTY ACT, 2018 (BIHAR ACT 4 OF 2018), THE BIHAR TAX ON ADVERTISEMENTS ACT, 2007 (BIHAR ACT 8 OF 2007) AND THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMETNS ACT, 2011 (BIHAR ACT 10 OF 2011)

BE it enacted by the Legislature of the state of Bihar in the sixty ninth year of the Republic of Indian as follows:-