clu|d s/ s§l tyf clu|d s/ c;'nl ;dagwl joj:yf @)&&

clu|d s/ s§L tyf clu|d

s/ c;'nL ;DaGwL Joj:yf

@)&&

g]kfn ;/sf/

cy{ dGqfno

cfGtl/s /fh:j ljefu

nflhDkf6, sf7df8f}+

clu|d s/ s§L tyf s/ c;'nL, @)&& | 1

!=k[i7e"ld

cfo cfh{g;Fu} s/ ltg]{ cjwf/0ff -Pay As You Earn (PAYE) nfO{ cjnDag ub}{

cfos/ P]g, @)%* n] kl/R5]b !& df s'g} JolQmn] k|fKt u/]sf] s/ nfUg] cfo jf

e'QmfgLdf s/ s§L ug'{kg]{ Joj:yf u/]sf]] 5 . s/ nfUg] sf/f]af/ ug]{ JolQmnfO{{

cfos/sf] bfo/fdf Nofpg Pjd\ lgoldt ¿kn] s/ ;+sng ug]{ p2]Zon] e'QmfgL s}

;dodf cyf{t >f]tdf g} s/ s§L x'g] k|fjwfgnfO{{ e'QmfgL ->f]t_ df s/ s§L (Tax

Deduction at Source, TDS_ elgG5 . e'QmfgL ubf{ nfUg] s/ /sd e'QmfgL k|fKt

ug]{af6 s§f ug]{ x'Fbf o;nfO{{ Withholding Tax ;d]t elgG5 . To;}u/L sf/f]af/

xF'bfsf avt g} sf/f]jf/ tyf nfedf clu|d ?kdf s/ c;'nL ug]{ k4ltnfO{ clu|d

s/ c;'nL (Tax Collection at Source, TCS_ elgG5 . sdf]l86L km\o'r/ dfs]{6

cGtu{t Jofkf/ ug]{ JolQmaf6 ;f] Joj;foaf6 k|fKt ug]{ nfe, lwtf]kqsf] vl/b

las|Lsf] sf/f]af/af6 k|fKt nfe, hUuf jf lghL ejg lgM;u{ jfkt ePsf] k"FhLut

nfe, hUuf jf ejgsf] lgM;u{ ePsf] d"Nodf clu|d s/ c;'nL ug'{kg]{ Joj:yf

/x]sf] 5 . clu|d s/ s§L ug]{ tyf clu|d s/ c;'nL ug]{ bfloTj ePsf] JolQmn] s/

sfg'gn] tf]s]sf] e'QmfgLdf s/ s§L ug'{kg]{ / nfe tyf sf/f]jf/df clu|d s/ c;'nL

ug'{kg]{ Joj:yfsf ;DaGwdf hfgsf/L lbg] p2]Zon] of] k'l:tsf tof/ ul/Psf]] 5 .

@= e'QmfgLdf s/ s§L/clu|d s/ s§L (Withholding Tax/Tax

Deduction at Source)

@=! e'QmfgLdf s/ s§L;Fu ;DalGwt kIf M

cfos/ P]g, @)%* sf] kl/R5]b !& df e'QmfgLdf s/ s§L ;DaGwL Joj:yf

5 . e'QmfgLdf s/ s§L eGgfn] s'g} klg JolQmn] cfo jif{df u/]sf] cfonfO{{

P]gsf] kl/R5]b !& cGtu{t plNnlvt bkmfdf pNn]v ul/Psf e'QmfgLsf

lsl;ddf e'QmfgL ubf{ s} cj:yfdf tf]lsPsf] b/n] s/ s§f u/L afFsL /sd

e'QmfgL ul/g] k|0ffnLnfO{{ e'QmfgLdf s/ s§L (Withholding Tax) elgG5 .

vf;u/L o:tf] k|0ffnL nufgLaf6 ePsf] cfo, nfef+z, /f]huf/Lsf] cfo, ;]jf

z'Ns, 7]Ssf k§f (Contract) cflbdf ul/g] e'QmfgLdf To:tf] e'QmfgL x'Fbfsf

cj:yfdf g} clu|d s/ s§f u/L afFsL /sd e'QmfgL ul/G5 . o; k|0ffnLn]

ubf{ ;/sf/nfO{{ clu|ddf /fh:j ;+sng klg x'g] / s/sf] bfo/fdf a9L


s/bftf klg ;d]l6g'sf ;fy} ;/sf/ tyf s/bftf b'j}sf] s/ ;+sng nfut

(Compliance Cost) klg Go"g x'g hfG5 . ljz]if u/L c;+ul7t If]q, 5l/Psf

/ ;fgf e'QmfgL Pj+ lgis[o cfo x'g] k|fs[lts JolQm (Hard to Tax Group)

sf] cfodf s/ nufpg] p2]Zon] ;d]t o:tf] k|aGw ul/Psf] xf] .

e'QmfgLdf s/ s§L ug]{ ;Gbe{df clu|d s/ s§L ug]{ JolQm (Withholding

Agent) / clu|d s/ s§L x'g] JolQm (Withholdee) b'O{ dxTjk"0f{ kIf

x'G5g\ .

P]gsf] bkmf @ sf] v08 -s_ adf]lhd æclu|d s/ s§L ug]{ JolQmÆ eGgfn]

/f]huf/L, nufgL k|ltkmn, ;]jf z'Ns tyf 7]Ssf jf s/f/ ;d]tsf] e'QmfgL

ubf{ kl/R5]b–!& adf]lhd clu|d s/ s§L ug]{ st{Jo ePsf] JolQm ;Demg'

k5{ .

afl;Gbf JolQmn] u/]sf] e'QmfgL]df dfq s/ s§L ug'{ kb{5 . o; lx;fan]

u}/ afl;Gbf JolQm clu|d s/ s§L ug]{ JolQm (Withholding Agent) x'g

;Qm}g . csf{lt/ P]gsf] kl/R5]b !& cGtu{tsf e'QmfgL kfpg] JolQm clu|d

s/ s§L x'g] JolQm (Withholdee) ePsfn] e'QmfgLsf] k|fks afl;Gbf jf u}/

afl;Gbf hf];'s} JolQm x'g ;Qm5 .

cfos/ P]g, @)%* n] ljleGg e'QmfgLdf clu|d s/ s§L u/]/ dfq e'QmfgL

ug'{kg]{ Joj:yf u/]sf]5 . o;/L clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ /sd

e'QmfgL ubf{ P]gdf tf]s]sf] b/ cg';f/ x'g] /sd s§f u/L afFsL /sd dfq ;f]

JolQmnfO{{ e'QmfgL ug'{kg]{ x'G5 . o:tf] s/ s§L ug'{kg]{ bfloTj ePsf]

JolQmnfO{{ clu|d s/ s§L ug]{ JolQm elgG5 .

pbfx/0fsf] nflu s'g} afl;Gbf /f]huf/bftfn] cfkm\gf] sd{rf/LnfO{{ kfl/>lds

e'QmfgL ubf{ e'QmfgLdf s/ s§f u/L e'QmfgL ug'{kg]{ bfloTj ePsf] cj:yf

/x]5 eg] o:tf /f]huf/bftfnfO{{ clu|d s/ s§L ug]{ JolQm elgG5 . To:t},

s'g} sDkgLn] s'g} k/fdz{bftfnfO{{ s'g} sfd nufP afkt s/ s§L u/]/ ;]jf

z'Ns e'QmfgL ub{5 eg] To;/L s/ s§L u/]/ ;]jf z'Ns e'QmfgL ug]{

JolQmnfO{{ clu|d s/ s§L ug]{ JolQm dflgG5 . ;dli6ut ¿kdf tn

plNnlvt JolQmnfO{{ clu|d s/ s§L ug]{ JolQmsf] ¿kdf lnOG5 .


qm=;+= e'QmfgL -cfo_ sf] lsl;d clu|d s/ s§L

ug]{ JolQm

P]gsf] bkmf

! g]kfndf ;|f]t ePsf]

/f]huf/Laf6 s'g} sd{rf/L

jf sfdbf/n] k|fKt u/]sf]

kfl/>lds

kfl/>lds

e'QmfgL ug]{

afl;Gbf

/f]huf/bftf

*&-!_

@ g]kfndf ;|f]t ePsf] Aofh,

k|fs[lts ;|f]t, ef8f,

/f]oN6L, ;]jf z'Ns, sldzg

jf laqmL af]g; / cjsfz

e'QmfgL

e'QmfgL ug]{

afl;Gbf JolQm

**-!_

# 7]Ssf jf s/f/ afkt krf;

xhf/ ?k}ofFeGbf a9Lsf]

/sd e'QmfgL

e'QmfgL ug]{

afl;Gbf JolQm

*(-!_

$ cfsl:ds nfe afktsf]

/sdsf] e'QmfgL

e'QmfgL lbg]

JolQm

**s=-!_

clu|d s/ s§L ug]{ JolQm v'nfpg] pbfx/0f tn k|:t't ul/Psf] 5 .

pbfx/0f @=!M dfgf}+, g]kfn /fi6« a}+sdf gf]6 hnfg ug]{ sfo{df ul7t

;ldltdf g]kfn ;/sf/sf] tkm{af6 lhNnf sf]if tyf n]vf lgoGqs

sfof{nosf k|ltlglw /xg] Joj:yf /x]5 . pQm ;ldltsf] a}7sdf pkl:yt

eP afkt a}7s eQf ?=@%).– sf] Joj:yf /x]5 . ;f]xL Joj:yf adf]lhd

>LdtL ;'gogf :jf+/nfO{{ pQm ;ldltdf pkl:yt eP afkt g]kfn /fi6«

a}+saf6 k|fKt x'g] a}7s eQf e'QmfgL ?=@%).– df P]gsf] bkmf ** cg';f/

!% k|ltztsf b/n] clu|d s/ s§f u/L afFsL /sd ?=@!@.%) lghnfO{{

e'QmfgL ug'{kg]{ x'G5 . o; sfo{df g]kfn /fi6« a}+snfO{{ clu|d s/ s§L ug]{

JolQm elgG5 .

P]gsf] bkmf @ sf] v08 -0f_ df s/ s§L x'g] JolQmnfO{{ lgDgfg';f/ kl/eflift

ul/Psf] 5 M


æs/ s§L x'g] JolQmÆ eGgfn] /f]huf/L, nufgL k|ltkmn, ;]jf z'Ns tyf

7]Ssf jf s/f/ ;d]tsf] e'QmfgL ubf{ kl/R5]b–!& adf]lhd s/ s§L u/L

e'QmfgL k|fKt ug]{ jf e'QmfgL k|fKt ug]{ clwsf/ ePsf] JolQm ;Demg' k5{ .

s/ s§L x'g] JolQm eGgfn] e'QmfgL k|fKt ubf{ >f]tdf s/ s§f eO{ e'QmfgL

k|fKt ug]{ JolQmnfO{{ hgfpF5 . s/ s§L x'g] JolQm afl;Gbf jf u}/ afl;Gbf

hf] ;'s} x'g ;Qm5 t/ cj:yf cg';f/ s/ s§Lsf] b/ eg] km/s x'g

;Qm5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=@M dfly pbfx/0f @=! df pNn]v ul/Psf] pbfx/0fdf clu|d

s/ s§f u/L afFsL x'g cfpg] ?=@!@.%) k|fKt ug]{ >LdtL ;'gogf

:jf+/nfO{{ clu|d s/ s§L x'g] JolQm elgG5 .

@=@ /f]huf/bftfaf6 s/ s§L M

cfos/ P]g, @)%* sf] bkmf *& df /f]huf/bftfaf6 /f]huf/Lsf] cfo

e'QmfgLdf s/ s§L ;DaGwdf lgDgfg';f/sf] Joj:yf ul/Psf] 5 M

-!_ k|To]s afl;Gbf /f]huf/bftfn] /f]huf/Laf6 s'g} sd{rf/L jf sfdbf/n]

k|fKt u/]sf] cfosf] u0fgf ubf{ ;dfj]z ul/g] g]kfndf ;|f]t ePsf] s'g}

/sd e'QmfgL ubf{ cg';"rL –! adf]lhdsf] b/n] x'g] s/ s§L ug'{ kg]{5 .

-@_ pkbkmf -!_ adf]lhd s/ s§L ug'{kg]{ /f]huf/bftfsf] bfloTj b]xfosf]

sf/0fn] 36\g] jf ;dfKt x'g] 5}g M–

-s_ /f]huf/bftfn] plNnlvt e'QmfgLaf6 cGo s'g} /sd s§L ug]{ jf

/f]Ssf /fVg] jf 36fpg] clwsf/ jf st{Jo ePsf]df, jf

-v_ cGo k|rlnt sfg'g adf]lhd sd{rf/L jf sfdbf/sf] /f]huf/Laf6

ePsf] cfo 36fpg gkfpg] ePsf]df .

P]gsf] bkmf * cg';f/ ;dfj]z ul/g] /f]huf/Lsf] cfodf 5'6 tyf ;'ljwf

36fO{ x'g cfpg] s/of]Uo cfodf P]gsf] cg';"rL–! df pNn]v ul/Psf] s/sf]

b/ cg';f/ x'g cfpg] s/ bfloTjdf /f]huf/bftfn] e'Qmfg u/]sf] cf}iflw

pkrf/ afktsf] s/ ldnfg (Medical Tax Credit) u/L ;s]kl5sf] v'b s/

/sdnfO{{ bfdf;fxLn] dfl;s ¿kdf lghsf] kfl/>ldsaf6 s§f u/L ;DalGwt

/fh:j sfof{nodf k|To]s dlxgf ;dfKt ePsf] @% ut]leq a'emfpg' kb{5 .

o;/L /f]huf/Laf6 ePsf] cfosf] s/ bfloTj olsg u/L s/ s§f ug]{ bfloTj

o; P]gn] /f]huf/bftfnfO{{ tf]s]sf] 5 . o;/L s/ bfloTj olsg ug]{ k|of]hgsf]


nflu /f]huf/bftfn] kfl/>lds e'QmfgLaf6 cGo s'g} /sd -h:t}, k]ZsL afkt

s§f ug'{kg]{ /sd_ 36fpg kfpg] clwsf/ eP tfklg /f]huf/bftfsf]

/f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'b}g . o;sf] cnfjf of] P]g

afx]s cGo k|rlnt sfg'g adf]lhd /f]huf/Lsf] cfo 36fpg gkfpg] egL

tf]lsPsf] eP tfklg /f]huf/bftfsf] /f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj

;dfKt x'g] 5}g . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 .

pbfx/0f @=# M dfgf}+, cfly{s jif{ @)&^.&& df g]kfn ;]jf a}+s ln=sf]

Ps sd{rf/Lsf] dfl;s kfl/>lds ?=%),))).– /x]5 . ;f] a}+sn] lghsf]

dfl;s e'QmfgLdf lgodfg';f/ ?=$,%)).– s/ s§f ug'{kg]{ /x]5 . cfiff9

@)&& sf] kfl/>ldsaf6 a}+sn] lghn] lnPsf] k]ZsL afkt ?=$*,))).–

s§f ug'{kg]{ /x]5 . cyf{t ;f] dlxgf lghn] ?=@,))).– dfq gub e'QmfgL

k|fKt ug{ ;Sg] /x]5g\ . o; cj:yfdf lghsf] kfl/>lds e'QmfgLaf6

a}+sn] k]ZsL afkt ?=$*,))).– s§f ug{ ;Sg] eP tfklg s/ s§L

ug'{kg]{ bfloTjaf6 ;f] a}+s pGd'Qm x'g ;Sb}g . o;/L k]ZsL /sd s§f

ug'{ cufl8 lgodfg';f/ x'g cfpg] s/ ?=$,%)).– s§f u/L ;f] /sd

;DalGwt sfof{nodf bflvnf ug'{kg]{ x'G5 .

pbfx/0f @=$M dfgf}+, g]kfn ;]jf a}+s ln=n] k|d'v sfo{sf/L clws[tnfO{{

lghsf] kfl/>ldsdf s/ gsf6L Psd'i6 ¿kn] e'QmfgL ug]{ zt{df

cfly{s jif{ @)&^.&& sf] nflu jflif{s ?=$),)),))).– kfl/>lds kfpg]

u/L lgo'Qm u/]sf] /x]5 . ;]jfsf] zt{ adf]lhd a}+sn] lghnfO{{ kfl/>lds

e'QmfgL ubf{ >f]tdf s/ s§f ug{ g;Sg] eP tfklg ;f] a}+sn] k|d'v

sfo{sf/L clws[tsf] /f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'g]

5}g / ;f] a}+sn] lghnfO{{ e'Qmfg ug]{ kfl/>ldsdf -lghsf] x}l;ot

k|fs[lts JolQmsf] ¿kdf dflgg] u/L 5gf}6 ug]{ bDklQ dfGbf_ lgDgfg';f/

lghsf] tkm{af6 a}+sn] lt/]sf] s/nfO{{ ;d]t cfo dfgL s'n kfl/>lds

(Backward Calculation of Gross Salary) u0fgf u/L ;f] adf]lhd x'g

cfpg] ?=!&,(^,)(#.– s/ s§L u/L bflvnf ug'{ kb{5 .


s'n /f]huf/Lsf] cfo ?= 57,96,093.–

?=$,%),))).–;Dd

-bDklQ_ 4,50,000.– 1% n] 4,500.–

To;kl5sf] klxnf] ?=

1,00,000.– 10% n] 10,000.–

To;kl5sf] @ nfv;Dd

?= 2,00,000.– 20% n] 40,000.–

To;kl5sf] @)

nfv;Dd ?

12,50,000.

– 30% n] 3,75,000.–

afFsL ?=

37,96,093.– 36% n] 13,66,593.–

s'n s/ /sd ?=

s/ kl5sf] kfl/>lds /sd ?=

17,96,093.– 40,00,000.–

# P]gsf] cg';"rL–! sf] bkmf !-@_-ª_ cg';f/ @) nfv ?k}ofFeGbf a9L

s/of]Uo cfo x'g] JolQmn] a9L ePhltsf] /sddf #) k|ltzt s/ / ;f]df

@) k|ltztn] cltl/Qm s/ nfUg] Joj:yf eP cg'¿k ;f] a9L ePhltsf]

/sddf s/sf] u0fgf #^ k|ltztn] ul/Psf] .

o;/L s/ bfloTj k5fl8sf] kfl/>lds lgwf{/0f ubf{ lghnfO{{ lbg'kg]{ hDdf

kfl/>lds a/fa/sf] /sd cfpg] u/L s'n kfl/>ldsdf cfjZos s/ bfloTj

;d]t ;dfof]hg ug'{kb{5 .

@=# /f]huf/bftfn] kfl/>lds e'QmfgLdf s/ s§L ug]{ tl/sf M

/f]huf/bftfn] kfl/>lds e'QmfgLdf s/ s§L ug]{ tl/sfsf ;DaGwdf

cfos/ lgodfjnL, @)%( sf] lgod #! Dff lgDgfg';f/sf] Joj:yf /x]sf]

5M

#!M s'g} /f]huf/bftfn] P]gsf] bkmf *& sf] pkbkmf -!_ adf]lhd

/f]huf/Laf6 clu|d s/ s§L ubf{ b]xfo adf]lhd ug'{ kg]{5 M–

-s_ P]gsf] bkmf %! adf]lhd cf}iflw pkrf/ afkt s/ ldnfg ug{

kfpg] eP To;nfO{{ ldnfg ug{ ;Sg], /


-v_ sd{rf/L jf sfdbf/sf] jflif{s kfl/>ldsdf nfUg] s/sf]

bfdf;fxLsf] lx;fan] dfl;s ¿kdf clu|d s/ s§L ug'{kg]{ .

dfly pNn]v ul/P cg';f/ s'g} klg /f]huf/bftfn] s/ s§L ubf{ lgDgfg';f/

ug'{ kb{5 M

1. /f]huf/bftfn] sfdbf/ jf sd{rf/LnfO{{ cfo jif{sf] klxnf] e'QmfgL ug'{

cufj} ;f] sd{rf/L jf sfdbf/n] k|fKt ug{ ;Sg] /sd u0fgf u/L

/f]huf/Lsf] cfosf] lgwf{/0fof]Uo cfo -cyf{t cfodf ;dfj]z ug'{kg]{

s'n /sd_ olsg ug{'kb{5 . z'? cg'dfg adf]lhd cfo tyf s/

lgwf{/0f u/L dfl;s ¿kn] ;dfg'kflts cfwf/df s§f ul/Psf] /sddf

s'g} kl/jt{g ePdf To;/L km]/abn ePsf] dlxgfsf] kfl/>lds

e'QmfgL ug'{ cufj} ;f] cfodf ;+zf]wg u/L /f]huf/Lsf] cfo olsg ug'{

kb{5 .

2. P]gsf] bkmf ^# sf] pkbkmf -@_ / lgod @! cg';f/ /f]huf/bftfn]

e'Qmfg u/L lbPsf] :jLs[t cjsfz sf]ifdf u/]sf] of]ubfg eP ;f]

/sd 36fpg' kb{5 .

3. b'u{d If]qdf sfo{/t sd{rf/L eP P]gsf] cg';"rL–! sf] bkmf ! sf]

pkbkmf -%_ adf]lhd b'u{d eQf afkt tf]lsPsf] /sd lghsf] s/of]Uo

cfoaf6 36fpg' kb{5 .

4. P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -^_ adf]lhd g]kfnsf

ljb]zl:yt s'6g}lts lgof]udf sfo{/t sd{rf/L eP lghn] k|fKt

u/]sf] j}b]lzs eQfsf] krxQ/ k|ltzt /sd lghsf] s/of]Uo cfoaf6

36fpg' kb{5 .

5. s'g} afl;Gbf sd{rf/L ckfË /x]5 eg] P]gsf] cg';"rL–! sf] bkmf !

sf] pkbkmf -!)_ adf]lhdsf] /sd -cf=j=@)&^.&& df Psn JolQm

eP ?=@,)),))).–Pjd\ bDktL ePdf ?=@,@%,))).–_ s/of]Uo

cfoaf6 36fpg' kb{5 .

6. afl;Gbf sd{rf/Ln] nufgL aLdf -h:t}, hLjg aLdf_ u/]sf] eP P]gsf]

cg';"rL–! sf] bkmf ! sf] pkbkmf -!@_ adf]lhd ?=@%,))).–jf

e'Qmfg ul/Psf] aLdf lk|ldoddWo] h'g 36L x'G5 ;f] /sd lghsf]

s/of]Uo cfoaf6 36fpg' kb{5 . To:t} :jf:Yo aLdf u/]sf] eP P]gsf]


cg';"rL–! sf] bkmf ! sf] pkbkmf -!^_ adf]lhd ?=@) xhf/ jf

e'QmfgL ul/Psf] lk|ldoddWo] h'g 36L x'G5 ;f] /sd lghsf] s/of]Uo

cfoaf6 36fpg kfOG5 .

7. afl;Gbf sd{rf/L Psn JolQm eP P]gsf] cg';"rL–! sf] bkmf ! sf]

pkbkmf -!_ Pjd\ Pp6} k|fs[lts JolQmsf] ¿kdf dflgg] u/L 5gf}6

ug]{ bDklQ eP pkbkmf -@_ cg';f/ nfUg] s/sf] u0fgf u/L s/

bfloTj olsg ug{' kb{5 .

8. u}/ afl;Gbf sd{rf/L eP ;db/df @% k|ltztsf] b/n] s/sf] u0fgf

ug'{k5{ .

9. P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -!!_ adf]lhd s'g} afl;Gbf

k|fs[lts JolQm /f]huf/Lsf] cfo dfq cfh{g ug]{ dlxnf /lxl5g\ eg]

To:tf] k|fs[lts JolQmn] ltg'{kg]{ s/ /sddf bz k|ltzt 5'6 lbO{ s/

/sd olsg ug'{kb{5 .

10. s/ bfloTj olsg eO;s]kl5 afl;Gbf sd{rf/L jf sfdbf/sf] xsdf

/f]huf/bftfn] e'Qmfg u/]sf] bkmf %! cg';f/sf] cf}ifwf]krf/ s/ ldnfg

ug'{kb{5 .

11. s/ ldnfg kZrft x'g cfpg] v'b s/ bfloTjnfO{{ !@ dlxgfn] jf

gf]s/L cjlw ;f]eGbf sd eP ;f]xL adf]lhd bfdf;fxLn] efu ubf{

x'g cfpg] s/ bfloTj kfl/>lds e'QmfgLaf6 s§f u/L ;DalGwt

sfof{nodf a'emfpg' kb{5 .

k'gZrM

!= Ps k6sdf Pp6f dfq afl;Gbf /f]huf/bftf ePsf] /f]huf/L cfo

x'g] JolQmsf] s/ /f]huf/bftfn] s§f u/]sf] /sddfq x'g] ePsfn]

cfo jif{sf] aLrdf /f]huf/bftf kl/jt{g u/]sf JolQmn] cl3Nnf]

/f]huf/bftfaf6 k|fKt u/]sf] /sd / e'QmfgLdf s§f u/]sf] /sd

pNn]v ePsf] ljj/0f bkmf (! adf]lhdsf] k|df0fkq gofF

/f]uhf/bftf ;dIf k]z ug'{ kb{5 . gofF /f]huf/bftfn] klg ;f]

cfo jif{sf] e'QmfgLdf s/ s§f ubf{ ;f] ljj/0f cg';f/ ;dfof]hg

ug'{ kb{5 .


@= /f]huf/Lsf] cfo cfh{g ug]{ JolQmsf] /f]huf/Lsf] cfoafx]s

lgj[Qe/0f cfo ;d]t ePdf, /f]huf/Lsf] cfosf ;fy} Joj;fo

jf nufgL jf b'j}sf] cfo ePdf, Ps k6sdf Ps eGbf a9L

/f]huf/bftf ePdf, u}/ afl;Gbf /f]huf/bftfaf6 cfo k|fKt ug]{

ePdf, P]gsf] bkmf !@ adf]lhdsf] rGbf vr{ 5'6 bfaL ug]{

ePdf jf /f]huf/bftfn] hDdf ul/lbPsf] cjsfz of]ubfg afx]s

yk cjsfz of]ubfg afkt 5'6 bfaL ug{ k/]df ;DalGwt

sfof{no ;dIf cfo ljj/0f bflvnf ug'{ kb{5 . ;f] Joj:yf

tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=%M dfgf}, b]j]z v8\sf eGg] Psn JolQm World and Nepal

eGg] Ps ;+:yfdf ^ dlxgfsf] Contract df @)&^ efb| ! b]lv @)&^

df3 d;fGt;Dd sfo{/t /x]5g\ . pQm ;+:yfn] ;f] cjlwdf

lgDgfg';f/sf] e'QmfgL u/]sf] /x]5 .

▪ tna dfl;s ?=!,)),))).–

▪ lghnfO{{ sfof{no tyf JolQmut k|of]hgsf] nflu Ps 8«fOe/;lxtsf]

sf/ pknAw u/fPsf] /x]5 .

;f] ;+:yfn] e'QmfgL u/]sf] /sddf lgodfg';f/n] dfl;s ¿kdf s/

s§f u/L ;DalGwt /fh:j sfof{nodf a'emfpg' kg]{5 .

ljj/0f /sd ?=

Tna 6,00,000.–

uf8L ;'ljwf 3,000.–

/f]huf/Lsf] lgwf{/0fof]Uo cfo 6,03,000.–

5'6 /sd -

s/of]Uo cfo 6,03,000.–

s/sf] u0fgf

?= $,)),))) df !Ü n] 4,000.–

?= !,)),))) df !)Ü n] 10,000.–

afFsL ?= !,)#,))) df @)Ü 20,600.–

clu|d s/ s§L tyf s/ c;'nL, @)&& | 10

n]

hDdf s/ bfloTj 34,600.– k|lt dlxgf s/ bfloTj-

#$,600/6) 5,766.–

;f] ;+:yfn] lghsf] dfl;s tnjaf6 ?=%,&^^.–s/ s§f u/L csf]{

dlxgfsf] @% ut] leq ;DalGwt /fh:j sfof{nodf a'emfpg' kb{5 .

pbfx/0f @=^M dfgf}, efO{ /fhf eGg] JolQm s'g} Ps jfl0fHo a}+sdf

k|aGwssf] ¿kdf sfo{ ub}{ cfPsf /x]5g\ . lghn] cf=j=@)&^.&& df

lgDgfg';f/sf] cfo /f]huf/bftfaf6 k|fKt u/]sf /x]5g\ .

tna dfl;s ?=!,^),))).–

bz} vr{ ?=!,^),))).–

z}lIfs eQf ?=%,))).– k|lt dlxgf

dxFuL eQf ?=%,))).– k|lt dlxgf

af]g; ?=@,)),))).–

▪ lghnfO{{ sfof{no tyf JolQmut k|of]hgsf] nflu Ps 8«fOe/;lxtsf]

sf/ pknAw u/fPsf] /x]5 .

▪ 8«fOe/sf] dfl;s tna tyf eQf ?=@),))).– a}+sn] g} e'QmfgL ubf]{

/x]5 .

▪ pQm d'Vo k|aGwssf] uf8Lsf] nflu dfl;s k]6«f]n vr{ ;/b/

?=@),))).– nfUbf] /x]5 / ;f] sf/sf] nflu cf=j=@)&^.&& df

?=$),))).– sf] dd{t vr{ nfu]sf] /x]5 . oL /sdsf] e'QmfgL a}+sn] g}

ubf]{ /x]5 .

▪ lghnfO{{ sfof{nosf] cfjf; Joj:yf ;d]t pknAw u/fOPsf] 5 .

▪ lghnfO{{ lghsf] cfjf;df h8fg ul/Psf] 6]lnkmf]g vr{ afkt

?=%,))).– k|lt dlxgf sfof{non] pknAw u/fpg] u/]sf] /x]5, ;f]dWo]

JolQmut vr{ %)Ü .

▪ lghsf] cfjf;df /]vb]v ug{sf] nflu Pshgf ;]Sol"/6L uf8{ pknJw

u/fPsf] / lgh uf8{nfO{{ k|lt dlxgf ?=@),))).– pknAw u/fPsf] /x]5

/ uf8{ k|of]u u/]afkt lgh k|aGwssf] dfl;s tnaaf6 ?=%,))).–

s§f ug]{ ul/Psf] /x]5 .

▪ lghn] cfjf; C0f afkt sfof{noaf6 %Ü b/n] Aofh ltg]{ u/L

?=#),)),))).– sf] shf{ jif{el/ pkef]u u/]sf /x]5g\ . pQm ;+:yfn]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 11

o:t} lsl;dsf] shf{ cGo C0fLnfO{{ lbFbf cf};t *Ü sf b/n] Aofh

lng] u/]sf] /x]5 .

▪ lghn] @)&^ d+l;/df 3/ labf afkt Ps dlxgfsf] tna klg k|fKt

u/]sf /x]5g\ .

▪ sfof{non] lghn] vfOkfO{ cfPsf] tnasf] !)Ü / ;f]df TolQg} /sd

yk u/L sd{rf/L ;~ro sf]if -:jLs[t cjsfz sf]if_ df hDdf ul/lbg]

u/]sf] / lghsf] ;xdltdf sfof{non] gful/s nufgL sf]ifdf k|lt

dlxgf ?=@),))).– sf b/n] hDdf ug]{ u/]sf] /x]5 .

▪ lghn] cfkm\gf] nflu ?=@,%),))).– sf] / cfkm\gf] >LdtLsf] nflu

?=!,%),))).– sf] hLjg aLdf g]kfn aLdf ;+:yfgdf u/]sf /x]5g\ /

;f] afktsf] lk|ldod ;f] cf=j=df qmdzM ?=!(,))).– tyf !$,))).–

lt/]sf /x]5g\ .

▪ lghn] @)&^ sf] >fj0f dlxgfdf lq=lj=lzIf0f c:ktfndf

:jf:Yof]krf/df ?=@),))).– vr{ u/]sf /x]5g\ .

▪ lgh / lghsL >LdtLn] ;f] cf=j=df bDktL x'gsf] nflu 5gf}6 u/]sf

/x]5g\ / ;f] cf=j=df lghsL >LdtLsf] s'g} cfo /x]g5 .

lghsf] lgwf{/0fof]Uo cfo, s/of]Uo cfosf] u0fgf lgDgfg';f/ ug'{ kb{5 .

ljj/)f /sd ?=

tna -1,60,000X12_ 19,20,000.

–

bz}+ vr{ 1,60,000.–

z}lIfs eQf -5,000X12_ 60,000.–

dx+uL eQf -5,000X12_ 60,000.–

af]g; 2,00,000.–

uf*L ;'ljwf -19,20,000X0.5%_ 9,600.–

*«fOe/sf] tna eQf -tn gf]^df pNn]v_ gnfUg]

k] «̂f]n vr{ -tn gf]^df pNn]v_ gnfUg]

dd{t vr{ -tn gf]^df pNn]v_ gnfUg]

cfjf; ;'ljwf -19,20,000X2%_ 38,400.–

^]lnkmf]g vr{ -5,000X12X50%_ 30,000.–

clu|d s/ s§L tyf s/ c;'nL, @)&& | 12

uf*{ vr{ -20,000-5000_X12 1,80,000.–

Jofh vr{ -8%-5%_X30,00,000 90,000.–

#/ ljbfjfkt k|fKt /sd 1,60,000.–

cjsfz sf]ifdf of]ubfg ?= 1,92,000.–

/f]huf/Lsf] lgwf{/)fof]Uo cfo ?= 31,00,000.–

5'6 /sd 5'6 kfpg] cjsfz of]ubfg ?= 3,00,000.– ;~rosf]ifdf hDdf u/]sf] ?= 1,92,000.–

/f]huf/stf{sf] kfl/>ldsaf6 s§f

u/L ;~rosf]ifdf hDdf u/]sf] ?=

1,92,000.–

/f]huf/bftfn] /f]huf/stf{sf]

;xdltdf gful/s nufgL sf]ifdf

hDdf u/]sf] ?=

2,40,000.–

hDdf cjsfz of]ubfg ?= 6,24,000.–

lgwf{/0fof]Uo cfosf] Ps ltxfO{ ?= 10,33,333.##

clwstd ;Ldf ?= 3,00,000.–

s/of]Uo cfo ?= 28,00,000.

– hLjg aLdf lk|ldod afkt

36fpg kfpg] ?=

(25,000.–)

cfkmgf] / cfkmgf] >Ldltsf] nflu

lt/]sf] lk|ldod ?=

33,000.–

clwstd ;Ldf ?= 25,000.–

s/of]Uo cfo -s/sf] u0fgfsf]

nflu_

27,75,000.

– s/sf] u0fgf

?=$,%),))).–;Dd !Ü 4,500.–

?=!,)),))).–df !)Ü 10,000.–

afFsL ?=@,)),))).–df @)Ü 40,000.–

afFsL ?=!@,%),))).–df #)Ü 3,75,000.–

afFsL ?=&,&%,))).– df #^Ü 2,79,000.–

clu|d s/ s§L tyf s/ c;'nL, @)&& | 13

hDdf ?= 7,08,500.–

Go"g cf}iflw vr{ ldnfg ?= 750.–

hDdf s/ bfloTj ?= 7,07,750.–

k|lt dlxgf s/ bfloTj ?= (7,07,750/12)

58,979.16

lghsf] dfl;s tnaaf6 ?=%*,(&(.!^ s/ s§f u/L csf]{

dlxgfsf] @% ut]leq ;DalGwt /fh:j sfof{nodf a'emfpg' kb{5 .

gf]6M uf8L ;'ljwf afkt bkmf @&-!_-v_ adf]lhd tnasf] )=%Ü

x'g] /sd cfodf ;dfj]z u/]sf]n] ;f]xL ;'ljwf cGtu{tsf cGo

/sd ;dfj]z ug'{ gkg]{ .

Ps k6sdf Pp6f dfq} afl;Gbf /f]huf/bftf ePsf] / sd{rf/L jf sfdbf/sf]

/f]huf/Lsf] cfo g]kfn >f]t ePsf] /f]huf/Laf6 dfq} ePsf] / /f]huf/bftfn]

e'QmfgL u/]sf] cf}ifwf]krf/ vr{ jf cjsfz of]ubfg afx]s cGo vr{ jf s/

ldnfg bfaL gePsf] sd{rf/Lsf] xsdf bkmf *& cg';f/ /f]huf/bftfaf6 s/

s§f u/]sf] /sd g} clGtd s/ dflgg] x'Fbf pQm /sd ;DalGwt sfof{nodf

bflvnf u/]df o; P]gsf] bkmf # sf] v08 -u_ df pNn]v eP adf]lhdsf]

JolQmn] s/ bfloTj k"/f u/]sf] dflgG5 . To:tf] JolQmn] cfo ljj/0f a'emfpg'

kb}{g / /f]huf/bftfn] s§f u/L hDdf ul/lbPsf] s/ /sd g} clGtd x'g]5 .

/f]huf/L cfo x'g] /f]huf/stf{n] JolQmut :yfoL n]vf gDa/ {Personnel

Permanent Account Number (P-PAN)} lng'kg]{ / /f]huf/bftfn]

/f]huf/stf{nfO{{ kfl/>lds e'QmfgL ubf{ >f]tdf s/ s§L u/]sf] /sd

;DalGwt /fh:j sfof{nodf bflvnf ubf{ pQm /f]huf/stf{sf] :yfoL n]vf

gDa/ ;d]t pNn]v u/L E-TDS dfkm{t ljj/0f bflvnf ug'{ kg]{5 .

@=$ nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgL ubf{ s/ s§L M

cfos/ P]g, @)%* sf] bkmf ** df nufgL k|ltkmn / ;]jf z'Nssf]

e'QmfgL ubf{ e'QmfgLdf s/ s§L ;DaGwL lgDgfg';f/sf] k|fjwfgsf] Joj:yf

u/]sf] 5 M

bkmf **-!_M afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] Aofh, k|fs[lts ;|f]t, ef8f,

/f]oN6L, ;]jf z'Ns, sldzg, laqmL af]g;, cjsfz e'QmfgL, / cGo s'g}

k|ltkmnsf] /sd e'QmfgL ubf{ s'n e'QmfgL] /sdsf] kGw| k|ltztsf b/n] s/

s§L ug'{ kg]{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 14

afl;Gbf JolQm eGgfn] k|fs[lts JolQmsf] xsdf ;fdfGo a;f]af;sf] :yfg

g]kfndf /x]sf] jf cljl5Gg #^% lbgsf] cjlwdf !*# lbg jf ;f]eGbf

a9L g]kfndf /x]sf] jf g]kfn ;/sf/af6 cfo jif{sf] s'g} ;dodf ljb]zdf

v6fOPsf] h'g;'s} cj:yf ePklg To:tf] JolQmnfO{{ g]kfnsf] afl;Gbf

dflgG5 . To:t} lgsfosf] -cGo JolQm_ xsdf ;fdfGotofM g]kfndf btf{

ePsf] lgsfonfO{{ hgfpFb5 .

To:t} g]kfndf >f]t ePsf] e'QmfgL eGgfn] g]kfndf /x]sf] ;DklQ afkt

jf ;DklQ k|of]u afkt e'QmfgL, g]kfndf u/]sf] bfloTj afktsf] e'QmfgL

jf g]kfndf cfwf/ /x]sf] sf/f]af/af6 k|fKt e'QmfgLnfO{{ ;fdfGotofM g]kfn

>f]t ePsf] e'QmfgL dflgG5 .

P]gsf] bkmf @ sf] v08 -z_ adf]lhd æk|fs[lts ;|f]t afktsf] e'QmfgLÆ

eGgfn] b]xfosf] s'g} e'QmfgLsf] /sd ;Demg' k5{ M–

-!_ hldgaf6 kfgL, vlgh kbfy{ jf cGo hLljt jf lgh{L{j ;|f]t lgsfNg]

clwsf/ k|fKt u/]afktsf] e'QmfgL, jf

-@_ hldgaf6 ;du| jf cf+lzs ¿kdf lgsflnPsf] k|fs[lts ;|f]t / vlgh

kbfy{sf] hLljt jf lghL{j ;|f]tsf] kl/df0f jf d"Nosf cfwf/af6 u0fgf

ul/Psf] /sd .

P]gsf] bkmf @ sf] v08 -sd_ adf]lhd æ;]jf z'NsÆ eGgfn] s'g} JolQmn]

pknAw u/fPsf] ;]jf afkt lghnfO{{ ahf/ d"No cg';f/ e'QmfgL ul/Psf] s'g}

z'Ns ;Demg' k5{ / ;f] zAbn] sldzg, a}7s eQf, Joj:yfkg z'Ns jf

k|fljlws ;]jf z'NsnfO{{ ;d]t hgfpF5 .

pbfx/0fsf] nflu k/fdz{bftfnfO{{ lghn] ;]jf pknAw u/fPafkt lbOg] e'QmfgL

(Consultancy Fee), n]vfk/LIf0f ;]jf pknAw u/fPafkt n]vfk/LIfsnfO{{ lbOg]

kfl/>lds ;]jf z'Ns x'G5 . t/ cfGtl/s n]vfk/LIfs e'QmfgLstf{sf] sd{rf/L

eP lghnfO{{ lbOg] kfl/>lds eg] /f]huf/L cGtu{t kb{5 . To:t} laqmL

k|aGwsf] nflu lgo'Qm Ph]06 (Sales Agent) nfO{{ lbOg] sldzg ;d]t ;]jf

z'Ns cGtu{t kb{5 . t/, laqmLsf] nIo xfl;n u/]afkt tf]lsPsf sd{rf/LnfO{{

pknAw x'g] sldzg eg] /f]huf/L cGtu{t kb{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 15

cfos/ P]g, @)%* sf] bkmf ** sf] pkbkmf -!_ df pNn]v eP adf]lhd nufgL jf

k|ltkmnsf] e'QmfgLdf !% k|ltztn] s/ s§L ug'{kg]{ pNn]v eP tfklg b]xfosf

e'QmfgLdf b]xfosf b/n] s/ s§L ug'{ kg]{5 M–

bkmf **-!_-!_M g]kfn ;/sf/af6 ePsf] cjsfz e'QmfgL jf :jLs[t cjsfz

sf]ifaf6 ePsf]] of]ubfgdf cfwfl/t cjsfz e'QmfgLsf] xsdf bkmf ^% sf]

pkbkmf -!_ sf] v08 -v_ adf]lhd u0fgf ul/Psf] nfedf kfFr k|ltztsf b/n],

g]kfn ;/sf/sf] ;]jfaf6 sfdbf/ jf sd{rf/Lsf] cjsfz x'Fbf ul/g] pkbfg,

labf afktsf] /sd nufotsf cjsfz e'QmfgLsf ;fy} :jLs[t cjsfz

sf]ifaf6 of]ubfgdf cfwfl/t e'QmfgL ubf{ ;f] e'QmfgL /sdsf] %) k|ltzt jf

?=% nfvdWo] h'g a9L x'G5 ;f] /sd 36fO{ afFsL x'g cfpg] nfedf %

k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL lbg' kb{5 . o; bkmfdf ePsf]

Joj:yf adf]lhd g]kfn ;/sf/ / :jLs[t cjsfz sf]ifaf6 ePsf] of]ubfgdf

cfwfl/t x'g] e'QmfgL afx]s cGo afl;Gbf JolQmn] ug]{ cjsfz e'QmfgLdf eg]]

!% k|ltztsf b/n] s/ s§f u/L e'QmfgL lbg' kb{5 . ;f] Joj:yf tnsf]

pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=&M dfgf}+, xl/ k|;fb sfkm\n] g]=a}+=ln=df @)$$ a}zfv ! ut]

;xfos:t/df lgo'Qm ePsf /x]5g\ . lgh @)&% h]i7 ! ut] ;]jfaf6 lgj[Q

eP . lgj[Q x'Fbfsf cj:yfdf lghn] lgDgfg';f/sf /sd k|fKt u/]sf /x]5g\ .

-!_ ;~ro sf]if @)%* r}q !* ut];Dd ;fFjf ?= $,)),)))÷–

-@_ ;~ro sf]if @)%* r}q !( ut] b]lv @)&% a}zfv

d;fGt ;Ddsf] ;fFjf ?= *,)),)))÷–

-#_ ;~ro sf]if @)%* r}q !* ut];Dd Aofh ?= !,%),)))÷–

-$_ ;~ro sf]if @)%* r}q !( ut] b]lv @)&% a}zfv

d;fGt;Ddsf] Aofh ?= !,%),)))÷–

;~rosf]if afkt hDdf k|fKt ug]{ /sd ?= !%,)),)))÷–

cfos/ lgodfjnL,@)%( sf] lgod @) sf] pklgod -^_-s_ cg';f/ lghsf]

s/ 5'6 x'g] /sdsf] u0fgf lgDgfg';f/ ug'{ kb{5 .

P]g nfu" x'g'eGbf k"j{sf] ;~rosf]if ;fFjf ?= $,)),)))÷–

P]g nfu" x'g'eGbf k"j{sf] ;~rosf]if Aofh ?= !,%),)))÷–

5'6 x'g] ;~ro sf]if /sd ?= %,%),)))÷–

P]g nfu" e};s] kZrftsf] cjsfz e'QmfgLsf] u0fgf lgDgfg';f/ ug'{kb{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 16

P]g nfu" kZrftsf] ;~rosf]if -cjsfz sf]if_ /sd ?= *,)),)))÷–

P]g nfu" kZrft ;~rosf]if -cjsfz sf]if_ df Aofh ?= !,%),)))÷–

hDdf ;~ro sf]if /sd ?= (,%),)))÷–

P]g nfu" e};s] kZrft ;~rosf]if /sd ;d]tnfO{{ cjsfz sf]if elgG5, olb

pQm cjsfz sf]if :jLs[t cjsfz sf]if ePsf] cj:yfdf ;f] sf]ifaf6 ul/g]

e'QmfgLnfO{{ s/ k|of]hgsf] nflu lgDgfg';f/ u0fgf ug'{kb{5 .

P]g nfu" ePkZrft :jLs[t cjsfz sf]ifaf6 k|fKt s'n /sd ?=(,%),)))÷–

P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/ nfe u0fgf ubf{ e'QmfgL

/sdsf] %)Ü jf ?=%,)),)))÷– dWo] h'g a9L x'G5 ;f] /sd 36fpg' kb{5,

h; cg';f/,

-!_ e'QmfgL /sdsf] %)Ü n] x'g] /sd ?=$,&%,)))÷–

-@_ tf]lsPsf] /sd ?=%,)),)))÷–

P]g nfu" e};s] kZrft :jLs[t cjsfz sf]ifaf6 hDdf ?=(,%),)))÷–

e'QmfgL k|fKt u/]sf] t/ P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/

nfe u0fgf ubf{ ?=%,)),)))÷– 5'6 kfpg] ePsf]n] ;f] s§f u/L afFsL

?=$,%),)))÷– df P]gsf] bkmf ** sf] pkbkmf -!_-!_ adf]lhd kfFr

k|ltztsf b/n] s/ s§f u/L ;f] cjsfz sf]ifn] afFsL /sd lghnfO{{ e'QmfgL

lbg' kb{5 .

pbfx/0f @=*M dfgf}+, dfly pbfx/0f g++ @=& df a}+ssf] sd{rf/L ljlgodfjnL

cg';f/ pkbfgsf] lgDgfg';f/ Joj:yf /x]5 .

% jif{ ;]jf cjlw k'/f ePsf nflu – k|lt jif{ ;]jf cjlw k"/fsf] nflu

cfwf dlxgfsf] tna

% jif{ eGbf a9L !) jif{;Dd – k|lt jif{ ;]jf cjlw k"/fsf] nflu

Ps dlxgfsf] tna

!) jif{ eGbf a9L !% jif{;Dd – k|lt jif{ ;]jf cjlw k"/fsf] nflu

8]9 dlxgfsf] tna

!% jif{ eGbf a9L – k|lt jif{ ;]jf cjlw k"/fsf] nflu

b'O{ dlxgfsf] tna

;]jf lgj[Q x'Fbf lghsf] tna ?=$),))).– k|lt dlxgf /x]5 . lghsf] @)%*

r}q !* ut];Dd ^) lbg / lgj[Q x'Fbf !@) lbg 3/ labf kfs]sf] /x]5 . ;f]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 17

afkt ?=!,^),))).– e'QmfgL k|fKt u/]sf /x]5g\ . lghsf] s/ u0fgf

lgDgfg';f/ ug'{kb{5 .

pkbfg /sd e'QmfgL -#!=)* jif{sf] k|lt jif{ @ dlxgfsf] tna a/fa/_

@$,*^,$)) .–

cfos/ lgodfjnL, @)%(sf] lgod @) -^_ cg';f/ P]g k|f/De x'g'eGbf

cufl8 / k5fl8sf] ;l~rt labf afktsf] /sd / kfs]sf] pkbfg lgDgfg';f/

u0fgf ug'{kb{5 . hDdf ;]jf cjlw #! jif{ ! dlxgfdWo] @)%* r}q !*

ut];Dd ;]jf cjlw !$ jif{ !! dlxgf !* lbg

– 3/ labf afkt k|fKt /sd ?= !,^),))).–

@)%* r}q !* ut];Ddsf] kfs]sf] labf ^) lbgsf] ?= *),))).–

ljbfafkt s/of]Uo cjsfz e'QmfgL -s_ ?= *),))).–

– pkbfg /sd ?= @$,*^,$)).–

@)%* r}q !* ut];Dd kfs]sf] pkbfg ?= -!!,(^,@$).–_

-$),))) !$=(%# jif{ @ dlxgfsf b/n]_

s/of]Uo cjsfz pkbfg -v_ ?= !@,(),!^).–

s/ k|of]hgsf] nflu cjsfz e'QmfgL -s±v_ ? !#,&),!^).–

pQm s/ k|of]hgsf] nflu u0fgf ul/Psf] cjsfz e'QmfgL ?=!#,&),!^).–df

cfos/ P]g @)%* sf] bkmf **-!_ cg';f/ !%Ü sf b/n] x'g] clu|d s/ s§L

u/L e'QmfgL lbg' kb{5 . o;/L clu|d s/ s§f u/L e'QmfgL k|fKt /sd P]gsf]

bkmf (@ cg';f/ clGtd s/ s§L u/L k|fKt ul/Psf] e'QmfgL x'g] x'Fbf P]gsf] bkmf

*-#_ cg';f/ /f]huf/Lsf] cfo u0fgf ubf{ ;dfj]z ug'{ kb}{g . o;df lgod @)

-^_ sf] v08 -s_ df P]g nfu" x'g'eGbf k"j{ kfs]sf] pkbfg / labf afktsf] /sd

cjsfz x'Fbfsf cj:yfdf dfq lx;fa lstfa u/L e'QmfgL ul/g] x'Fbf cjsfz

x'Fbfsf cj:yfdf vfOkfO{ cfPsf] tnaaf6 u0fgf u/L s/ 5'6 lbg' kb{5 .

t/, pQm e'QmfgL g]kfn ;/sf/af6 k|fKt ePsf] eP bkmf ^% sf] pkbkmf -!_

sf] v08 -v_ cg';f/ x'g cfpg] nfe cyf{t ?=% nfv jf krf; k|ltztdWo]

h'g a9L x'G5 ;f] s6fO{ afFsL /sddf % k|ltztsf b/n] s/ s§L ug'{kg]{

x'G5 .

bkmf **-@_-u_M :jLs[t glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe

/sdsf] kfFr k|ltzt,

clu|d s/ s§L tyf s/ c;'nL, @)&& | 18

g]kfn ;/sf/ jf :jLs[t cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgLdf s'n

e'QmfgL /sdsf] %) k|ltzt jf ?=% nfvdWo] h'g a9L x'G5 ;f] s6fO{ afFsL

/xg cfPsf] /sd -nfe_ df % k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf ePsf]

eP tfklg :jLs[lt glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe /sdsf]

% k|ltztn] s/ s§L ug'{kg]{ Joj:yf P]gsf] bkmf **-@_-u_ df /x]sf] 5 .

:jLs[t glnPsf] cjsfz sf]ifaf6 cjsfz e'QmfgL ubf{ k|fs[lts JolQm

-lxtflwsf/L_n] u/]sf] of]ubfgdf of]ubfg ubf{ s} cj:yfdf of]ubfg /sdnfO{{

cfodf ;dfj]z u/L s/ ltg'{kg]{ x'G5 . t;y{ o:tf] e'QmfgLsf] nfe u0fgf ubf{

cjsfz e'QmfgLsf] /sdaf6 ;f] k|fs[lts JolQmn] klxn] s/ lt/]/ of]ubfg

u/]sf] /sd 36fO{ afFsL /xg] /sd -nfe_ df % k|ltztsf b/n] s/ s§L

ug'{k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

pbfx/0f @=( dfgf}+, xl/ k|;fb sfkm\n] lxdfnog pBf]udf sfo{/t sd{rf/L

/x]5g\ . pQm pBf]un] jflif{s ¿kdf lghsf] gfddf s'g} :jLs[t glnPsf]

cjsfz sf]ifdf ;]jf lgj[t ePkl5 pkbfg lbg] k|of]hgsf] nflu jflif{s

?=!,)),))).– sf b/n] & jif{;Dd of]ubfg ul/lbPsf] /x]5 . o;/L pkbfg

sf]ifdf /sd of]ubfg ubf{ of]ubfg ul/Psf] /sdnfO{{ lghsf] jflif{s

/f]huf/Lsf] cfodf ;dfj]z ul/Psf] /x]5 . lgh ;]jf lgj[t ePkl5 ;f]

cjsfz sf]ifn] lghnfO{{ ?=!),)),))).– pkbfg e'QmfgL u/]sf] /x]5 . o;

cj:yfdf lghnfO{{ pkbfg e'QmfgL ubf{ lgDgfg';f/ s/sf] u0fgf ug'{k5{ .

hDdf pkbfg e'QmfgL -cfDbfgL_ ?= !),)),))).–

s/ lt/L of]ubfg u/]sf] /sd -vr{_ ?= &,)),))).–

nfe ?= #,)),))).–

cjsfz sf]ifn] e'QmfgL ug]{ pkbfgdf ?=#,)),))).– nfe x'g] x'Fbf ;f]

/sdsf] % k|ltztsf b/n] ?=!%,))).– s/ s§L u/L afFsL ?=(,*%,))).–

dfq e'QmfgL ug'{k5{ .

• cjsfz sf]ifafx]ssf cGo sf]ifaf6 cjsfz e'QmfgL ubf{ k|fs[lts JolQm

-lxtflwsf/L_ n] s/ lt/]sf] /sd of]ubfg u/]sf] eP :jLs[t glnPsf]

cjsfz sf]ifaf6 ul/g] cjsfz e'QmfgL ;/x s/sf] u0fgf u/L afFsL /sd

-nfe_ df !% k|ltztsf b/n] s/ s§L ug'{k5{ . t/, P]gsf] bkmf ^% sf]

:ki6Ls/0fdf ePsf] k|ltaGwfTds jfSof+z cg';f/, lxtflwsf/Lsf] of]ubfg

gx'g] s'g} sf]if -gg\ sG6«La'6/L km08_af6 ePsf] e'QmfgLnfO{{ :jLs[lt

clu|d s/ s§L tyf s/ c;'nL, @)&& | 19

glnPsf] cjsfz sf]ifdf /x]sf] lxt afkt ePsf] nfe gdflgg] x'Fbf k|fs[lts

JolQmsf] of]ubfg g} gePsf] sf]ifaf6 cjsfz e'QmfgL ePsf] eP To:tf]

cjsfz e'QmfgLsf] s'n /sddf !% k|ltztsf b/n] s/ s§L

ug'{k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=!) dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf sfo{/t sd{rf/L

/x]5g\ . pQm a}+sn] sd{rf/L sNof0fsf] nflu a}+sdf sf]if :yfkgf u/L

jflif{s ¿kdf lglZrt /sd hDdf ug]{ u/]sf] /x]5 . ;f] a}+ssf] cfGtl/s

ljlgodfjnL cg';f/ sd{rf/L cjsfz ePdf ;f] sf]ifaf6 ljlgodfjnLdf

tf]lsP jdf]lhdsf] /sd sd{rf/LnfO{{ e'QmfgL ul/g] /x]5 . of] Joj:yf

cg';f/ lgh xl/ k|;fb sfkm\n]n] ;]jf lgj[t eP kl5 ?=^,)),))).– k|fKt

ug]{ /x]5g\ eg] lghnfO{{ of] /sd e'QmfgL ubf{ ?=^,)),))). –sf] !%

k|ltztsf b/n] ?=(),))).– s/ s§L u/L afFsL ?=%,!),))).– lghnfO{{

e'QmfgL ug'{k5{ .

• s'g} k|fs[lts JolQm ;]jf lgj[t ePsf] sf/0fn] lghnfO{{ /f]huf/bftfn] dfly

pNn]v ul/P adf]lhdsf] s'g} lghL sf]ifaf6 cjsfz e'QmfgL lbg ;S5 .

o;sf] ;fy} Psd'i7 ¿kdf pkbfg, ;l~rt labf afktsf] /sd, ;l~rt

cf}ifwf]krf/ afktsf] /sd cflbsf ;fy} lgoldt ¿kdf lgj[lQe/0f klg lbg

;S5 . o:tf] cj:yfdf /f]huf/bftfn] Psd'i7 lbg] e'QmfgL / lgoldt ¿kdf

lbg] e'QmfgLnfO{{ 5'6\ofpg' k5{ . Psd'i7 lbg] e'QmfgL cyf{t\ pkbfg, ;l~rt

labf afktsf] /sd, ;l~rt cf}ifwf]krf/ afktsf] /sd cflbsf] e'QmfgLdf

s'n e'QmfgLsf] !% k|ltztsf b/n] s/ s§L ug'{ k5{ eg] lgoldt ¿kdf

lbO/xg] lgj[lQe/0fnfO{{ /f]huf/Lsf] cfo ;/x u0fgf u/L ;f]xL adf]lhd s/

s§L ug'{ k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

pbfx/0f @=!! dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )%( ;fnb]lv

sfo{/t sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ pkbfgsf]

¿kdf Psd'i7 ¿kdf ?=^,)),))).– e'QmfgL ug'{kg]{ /x]5 eg] lghnfO{{ of]

/sd e'QmfgL ubf{ ?=^,)),))).– sf] !% k|ltztsf b/n] ?=(),))).– s/

s§L u/L afFsL ?=%,!),))).– e'QmfgL ug'{k5{ .

pbfx/0f @=!@ dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )%( ;fnb]lv

sfo{/t sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ lghn]

;]jf cjlwdf pkef]u gu/]sf] labf afkt ?=%),))).– / ;]jf cjlwdf

pkef]u gu/]sf] cf}ifwf]krf/ vr{ afkt ?=!,)),))).– e'QmfgL ug'{kg]{ /x]5

clu|d s/ s§L tyf s/ c;'nL, @)&& | 20

eg] lghnfO{{ oL /sd e'QmfgL ubf{ !% k|ltztsf b/n] s/ s§L u/L afFsL

/sd e'QmfgL ug'{k5{ .

pbfx/0f @=!#M dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )$) ;fnb]lv

sfo{/t sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ tf]lsPsf]

/sd d[To'kof{Gt dfl;s ¿kdf kfpg] u/L lgj[lQe/0f lbg] Joj:yf /x]5 .

lgh @)&^ >fj0f ! ut] ;]jf lgj[t eP5g\ . lghn] ;f] jif{ dfl;s

?=%),))).– sf b/n] !# dlxgfsf] /sd lgj[lQe/0f kfpg] /x]5g\ . ;f]

cfojif{df >Ldltsf] s'g} cfo /x]g5 . lgh / lghsf] >Ldltn]

cf=j=@)&^.&& sf] nflu Pp6} k|fs[lts JolQm x'g 5gf}6 u/]sf /x]5g\ eg]

lghsf] s/sf] u0fgf lgDgfg';f/ ug'{ k5{ .

jflif{s lgj[lQe/0f cfo -%),)))!#_ ?= ^,%),))).–

lgj[lQe/0f cfo ePsf]n] yk 5'6 ;'ljwf afkt

36fpg kfpg] /sd -?=$,%),))).–sf] @%Ü n] x'g] /sd_?= -!,!@,%)).–_

bDktL 5'6 ?= -$,%),))).–_

afFsL s/of]Uo cfo ?= *&,%)).–

nfUg] s/ !)Ü n] ?= *,&%).–

dfl;s e'QmfgLdf s/ s§f -*,&%)÷!@_ ?=&@(.!^

pbfx/0f @=!$M dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf @)$) ;fnb]lv

sfo{/t sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ tf]lsPsf]

/sd d[To'kof{Gt dfl;s ¿kdf kfpg] u/L lgj[Qe/0f lbg] Joj:yf /x]5 .

lgh @)&^ >fj0f ! ut] ;]jf lgj[t eP5g\ . lghn] ;f] jif{ dfl;s

?=%),))).– sf b/n] !# dlxgfsf] /sd lgj[Qe/0f kfpg] /x]5g\ . ;f]

cfo jif{df >Ldltsf] cGo s'g} Joj;foaf6 ?=$ nfv cfo /x]5 . lgh /

lghsf] >Ldltn] cf=j=@)&^.&& sf] nflu Pp6} k|fs[lts JolQm x'g 5gf}6

u/]sf /x]5g\ eg] lghsf] s/sf] u0fgf lgDgfg';f/ ug'{ k5{ .

jflif{s lgj[Qe/0f cfo ?= ^,%),))).–

Jofj;flos cfo ?= $,)),))).–

hDdf cfo ?= !),%),))).–

clu|d s/ s§L tyf s/ c;'nL, @)&& | 21

cf=j=@)&^.&& df lgj[Qe/0f tyf Joj;fo b'j}df Ps k|ltzt s/ gnfUg]

ePsfn]

?=$,%),))).– sf] @% k|ltztn] x'g] /sd 36fpg] ?= -!,!@,%)).–_

bDklQ 5'6 ?= -$,%),))).–_

afFsL s/of]Uo cfo ?= $,*&,%)).–

nfUg] s/M klxnf] ?=!,)),))).– df !) k|ltztn] ?= !),))).–

bf]>f] ?=@,)),))).– df @)Ü n]] ?=

$),))).–

afFsL ?=!,*&,%)).– df #)Ü n] ?= %^,@%).–

hDdf nfUg] s/ ?= %^,@%).–

t/ lgj[te/0f e'QmfgL ug]{ JolQmn] eg] lgDgfg';f/ dfl;s s/ s§f ug'{

kb{5M

jflif{s lgj[Qe/0f cfo ?= ^,%),))).–

hDdf /f]huf/Lsf] s/of]Uo cfo ? =^,%),))).–

cf=j=@)&^.&& df Ps k|ltzt s/ gnfUg]

?=$,%),))).– sf] @% k|ltztn] x'g] /sd 36fpg] ?= -!,!@,%)).–_

afFsL s/of]Uo cfo ?= $,@),))).–

/f]huf/Lsf] afFsL s/of]Uo cfo ?= %,#&,%)).–

?=$,%),))).– ;Dd bDktL 5'6

/f]huf/Lsf] afFsL s/of]Uo cfo ? =*&,%)).–

nfUg] s/M !) k|ltztn] ?= *,&%).–

dfl;s s/ ?= &@(.!^

k'gZrM cfly{s P]g, @)&& af6 cg';"rL–! Sf] bkmf ! sf] pkbkmf –(_

vf/]h ePsf]n] cf=j=@)&&.&* b]lv pQm pkbkmfsf] lgj[Qe/0f cfodf yk

5'6 ;'ljwf kfpFb}g .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 22

bkmf **-!_-@_M afl;Gbf /f]huf/ sDkgLn] u}/ afl;Gbf JolQmnfO{{ e'QmfgL u/]sf]

sldzgdf kfFr k|ltztsf b/n],

/f]huf/ sDkgL (Manpower Agency) n] ljb]z l:yt cfkm\gf] :yfgLo Ph]06nfO{{

e'QmfgL ug]{ sldzg o; cGtu{t kb{5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6

ul/Psf]5 M

pbfx/0f @=!%M dfgf}+, Pe/]i6 Dofgkfj/ sDkgL -g]kfn_ k|f=ln=n] ljb]zl:yt u}/

afl;Gbf JolQm Pe/]i6 O06/g]zgn Dofgkfj/ OGskf]{/]zg, bf]xfnfO{{ g]kfnL

sfdbf/ stf/df cfk"lt{ u/] afkt g]kfnL sDkgLaf6 k|lt sfdbf/ US $ 100

sf b/n] sldzg lng] u/]sf] /x]5 . pQm sldzg, cyf{t ?=&,%)).– -dfgf}+

US$ 1 = Rs 75_ df % k|ltztsf b/n] x'g cfpg] ?=#&%.– clu|d s/ s§f u/L

afFsL x'g cfpg] ?=&,!@%.– sf] x'g] cd]l/sg 8n/ (%.–e'QmfgL k7fpg' kg]{

x'G5 . o;/L ljlgdo b/ k|of]u ubf{ ;f] lbgsf] nflu g]kfn /fi6« a}+sn] tf]s]sf]

ljb]zL d'b|fsf] laqmL b/ k|of]u u/L ljb]zL d'b|f g]kfnL d'b|fdf kl/jt{g ug'{

kg]{5 .

bkmf **-!_-#_M jfo'ofgsf] lnh -k§f_ afktsf] /sd e'QmfgL ubf{ bz k|ltztsf

b/n],

jfo'ofg lnh -k§f_ df lnO{ sf/f]af/ ug]{ afl;Gbf JolQmn] To:tf] lnh -k§f_

afktsf] e'QmfgLdf bz k|ltztsf b/n] s/ s§f u/L e'QmfgL lbg' kb{5 . ;f]

Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=!^M dfgf}+, Pe/]i6 jfo' ;]jf lgudn] k|mfG;sf] Pp6f sDkgLaf6 k|lt

306f US $ 3,000 Lease Rent ltg]{ u/L Pp6f hxfh lnhdf lnO{ ;~rfng

ul/cfPsf] /x]5 . s'g} Ps dlxgfdf lgudn] pQm hxfh #)) 306f ;~rfng

u/]sf] /x]5 . lnhsf] zt{ adf]lhd US $ 3,000 k|lt 306fsf b/n] #)) 306fsf]

US $ 900,000 x'g cfpg] Lease Rent df bz k|ltztsf b/n] cyf{t US $

90,000 lgudn] ;f] lnh -k§f_ afkt s/ s§f u/L afFsL /sd ;f] sDkgLnfO{{

e'QmfgL k7fpg' kb{5 . s/ bflvnf ug]{ k|of]hgsf] nflu o;/L ljlgdo b/ k|of]u

ubf{ ;f] lbgsf] nflu g]kfn /fi6« a}+sn] tf]s]sf] ljb]zL d'b|fsf] laqmL b/ k|of]u u/L

ljb]zL d'b|f g]kfnL d'b|fdf kl/jt{g ug'{ kg]{5 . cyf{t, e'QmfgLsf] ;dodf g]kfn

/fi6« a}+sn] US$ 1 = Rs 75 sf] laqmL b/ tf]s]sf] /x]5 eg] lgudn]

?=^&,%),))).– clu|d s/ s§L u/L ;DalGwt sfof{nodf bflvnf ug'{ kb{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 23

t/, ljQLo k§f cGtu{t s'g} jfo'ofg k§fdf lnOPsf] /x]5 eg] P]gsf] bkmf #@

adf]lhd u0fgf ul/Psf] Aofh e'QmfgLdf o; bkmf adf]lhd !% k|ltztsf b/n]

clu|d s/ s§L ug'{kb{5 .

bkmf **-!_-$_M d"No clej[l4 s/df btf{ ePsf] ;]jfk|bfos afl;Gbf JolQm jf

d"No clej[l4 s/ 5'6sf] sf/f]af/ ug{] afl;Gbf lgsfonfO{{ e'QmfgL u/]sf] ;]jf

z'Nsdf e'QmfgL /sdsf] Ps bzdna kfFr k|ltztsf b/n]

d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL–! df plNnlvt j:t' jf ;]jf afx]s

cGo ;a} j:t' jf ;]jfnfO{{ s/of]Uo j:t' tyf ;]jf egL kl/eflift ul/Psf] 5 .

s/of]Uo j:t'sf] sf/f]af/ jflif{s krf; nfv ?k}ofFeGbf a9L, s/of]Uo ;]jfsf]

sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L / s/of]Uo j:t' tyf ;]jfsf] ldl>t

sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L ePdf To:tf] sf/f]af/ ug{] k|To]s

JolQm clgjfo{ ¿kdf d"No clej[l4 s/df btf{ x'g'kb{5 . o;/L d"No clej[l4

s/df btf{ ePsf] ;]jfk|bfos afl;Gbf JolQmnfO{{ e'QmfgL u/]sf] ;]jf z'Nsdf Ps

bzdnj kfFr k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . o;sf] cnfjf cfly{s P]g,

@)&! n] bkmf **-!_-$_ df u/]sf] ;+zf]wg kZrft d"No clej[l4 s/ 5'6sf]

sf/f]af/ ug]{ afl;Gbf lgsfonfO{{ u/]sf] ;]jf z'Nssf] e'QmfgL /sddf ;d]t Ps

bzdnj kfFr k|ltztsf b/n] s/ s§f ug'{ kg]{ Joj:yf u/]sf] 5 .

o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=!&M Rocy & Co. d"=c=s/df btf{ ePsf] Ps n]vf Joj;foL kmd{

/x]5 . pQm kmd{n] Jacky & Sons Pvt. Ltd. nfO{{ k/fdz{ ;]jf pknAw u/fP

afkt ?=@,)),))).– d"=c=s/ ?=@^,))).– ;lxt ?=@,@^,))).– sf] aLhs

hf/L u/]sf] /x]5 eg] Jacky & Sons Pvt. Ltd. n] pQm /sd e'QmfgL lbFbf ;]jf

z'Ns ?=@,)),))).– sf] !=% k|ltztsf b/n] x'g]] ?=#,))).– clu|d s/ s§f

u/L afFsL x'g cfpg] ?=@,@#,))).– Rocy & Co. nfO{{ e'QmfgL ug'{ kb{5 .

Rocy & Co. o;/L >f]tdf sfl6Psf] s/ /sd clu|d s/sf] ¿kdf bfaL ldnfg

ug{ ;Sb5 . d"=c=s/df btf{ ePsf afl;Gbf JolQmnfO{{ ;]jf z'Ns e'QmfgLdf

clu|d s§L x'g] s/sf] b/ !=% k|ltzt ePsf]n] d"=c=s/df btf{ ePsf afl;Gbf

k|fs[lts JolQm, afl;Gbf kmd{, afl;Gbf sDkgL jf h'g;'s} afl;Gbf JolQmnfO{{

oxL b/n] clu|d s/ s§L ug'{ k5{{ .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 24

pbfx/0f @=!*M l8=la= sf]N8 :6f]/ k|f=ln=s[lif k}bfjf/sf] lzt e08f/0f ;]jf k|bfg

u/L cfPsf] /x]5 . lzt e08f/n] pknAw u/fpg] s[lif k}bfjf/ e08f/0f ;]jf

d"=c=s/ P]gsf] cg';"rL–! cGtu{t kg]{ x'Fbf ;f] sf]N8 :6f]/ d"=c=s/ k|of]hgsf]

lgldQ btf{ ePsf] /x]g5 . k|;fb kmn k|zf]wg pBf]un] cfkm\gf] kmnkm'nsf] df}Hbft

l8=la=sf]N8 :6f]/ k|f=ln=df /fVg] u/]sf] / ;f] afkt @)&! c;f]h dlxgfdf ;f]

k|f=ln= nfO{{ ?=#),))).– sf] ;]jf z'Ns e'Qmfg ug'{kg]{ /x]5 . k|;fb kmn k|zf]wg

pBf]un] l8=la=sf]N8 :6f]/ k|f=ln=nfO{{ e'Qmfg u/]sf] pQm ;]jf z'Nsdf !=%

k|ltztsf b/n] s/ s§L ug'{ kb{5 .

pbfx/0f @=!( dfgf} vfkf{ l;d]G6 pBf]u k|f=ln=n] /fd l;d]G6 laqmL e08f/ k|f=ln

nfO{ tf]lsPsf] l;d]G6 laqmLsf] nIo k"/f u/] afkt laqmL sldzg lbPsf] /x]5 .

vfkf{ l;d]G6 pBf]u k|f=ln=n] /fd l;d]G6 laqmL e08f/ k|f=ln=nfO{ e'QmfgL lbg]

laqmL sldzg /sddf d"No clej[l4 s/ ;lxtsf] aLhs k|fKt u/]sf] ePklg

cfos/ P]g, @)%* sf] bkmf ** sf] pkbkmf -!_ adf]lhd !% k|ltztsf b/n] s/

s§L ug'{k5{ . lsgeg] /fd l;d]G6 laqmL e08f/ k|f=ln d"No clej[l4 s/df btf{

eP tfklg lghn] ;]jf k|bfg u/]afkt k|fKt u/]sf] /sd geO{ l;d]G6 laqmLsf]

nIo k"/f u/] cg';f/ k|f]T;fxg afkt k|fKt u/]sf] /sd ePsfn] bkmf ** sf]

pkbkmf -!_ sf] k|ltaGwfTds jfSof+zsf] v08 -$_ adf]lhdsf] b/n] clu|d s/

s§L ug{ kfOb}g .

bkmf **-!_ sf] k|ltaGwfTds jfSof+zsf] v08 -%_afl;Gbf JolQmn] g]kfndf ;|f]t

ePsf] ef8f e'QmfgL u/]sf]df bz k|ltztsf b/n]

t/, d"No clej[l4 s/df btf{ eO{ ;jf/L ;fwg ef8fdf lbg] Joj;fo ug]{

JolQmnfO{{ To:tf] ;jf/L ;fwgsf] ef8f afkt e'QmfgL ug]{ /sddf Ps bzdnj

kfFr k|ltztn] s/ s§L ug'{ kg]{5 .

P]gsf] bkmf @ sf] v08 -;_ adf]lhd æef8fÆ eGgfn] 3/ axfn ;d]tsf d"t{

;DklQsf] axfn tyf k§f cGtu{t ul/Psf lk|ldod nufotsf ;a} e'QmfgL

;D´g' k5{ .

t/ o; zAbn] k|fs[lts ;|f]t afkt ePsf] e'QmfgL jf Psnf}6L kmd{ afx]ssf]

k|fs[lts JolQmn] 3/ axfn afkt k|fKt u/]sf] /sdnfO{ hgfpg] 5}g .

;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

clu|d s/ s§L tyf s/ c;'nL, @)&& | 25

pbfx/0f @=@)M dfgf}, cflb>L P08 sDkgLsf] :jfldTjdf kf]v/fsf] Go"/f]8df /x]sf]

3/ k|:t't sDkgLn] Joj;fo ;~rfng ug{sf] nflu dfl;s ?=%),))).– ef8f

ltg]{ u/L /fd>L k|f=ln=;Fu ;Demf}tf u/]sf] /x]5 . ;Demf}tf adf]lhd /fd>L

k|f=ln=n] cflb>L P08 sDkgLnfO{{ 3/ef8f afkt e'QmfgL ubf{ !) k|ltztsf b/n]

clu|d s/ s§f u/L afFsL x'g cfpg] ?= $%,))).– e'QmfgL ug'{ kb{5 .

pbfx/0f @=@!M dfgf}, cflb>L P08 sDkgLn]] cfkm\gf] sDkgLsf] nflu cfjZos

kmlg{r/ ! dlxgfsf] ?=@%,))).– df ef8fdf lnPsf /x]5g\ . o;/L kmlg{r/

ef8fdf lnP afkt e'QmfgL ul/g] /sd ?=@%,))).– df !) k|ltztsf b/n]

clu|d s/ s§f u/L afFsL x'g cfpg] ?=@@,%)).– e'QmfgL ug'{ kb{5 .

pbfx/0f @=@@M dfgf}, cflb>L P08 sDkgLn] cfkm\gf] sDkgLsf] Jofj;flos

k|of]hgsf] nflu bdg e]xLsn ;le{;]h k|f=ln=af6 ;jf/L ;fwg ef8fdf lng] u/]sf]

/x]5g\ . pQm k|f=ln=d"=c=s/ k|of]hgsf] nflu ;d]t btf{ ePsf] /x]5 . @)&^ c;f]h

dlxgfdf ;jf/L ;fwg ef8f afkt pQm k|f=ln=n] ?=#),))).– / o;sf] cnfjf

8«fO{e/ tyf cGo ;]jfafkt yk ?=@),))).– u/L hDdf ?=%),))).– sf] d"=c=s/

aLhs hf/L u/]sf] /x]5 . pQm sDkgLn] e'Qmfg ug'{kg]{ hDdf ?=%),))).– -

d"=c=s/ afx]s_ e'QmfgL ubf{ !=% k|ltztn] cyf{t ?=&%).–clu|d s/ s§f u/L ;f]

k|f=ln=nfO{{ e'Qmfg ug'{ kb{5 .

pbfx/0f @=@#M dfgf}, cflb>L P08 sDkgLn] cfkm\gf] sDkgLsf] Jofj;flos

k|of]hgsf] nflu bdg yfkfsf] :jfldTjdf /x]sf] ef8fdf btf{ ePsf] ;jf/L

;fwg ?=@%,))).– df ef8fdf lnPsf /x]5g\ . pQm ef8f afktsf] e'QmfgLdf

b'O{ bzdna kfFr k|ltztn] x'g] /sd ?=^@%.– clu|d s/ s§L u/L lgh bdg

yfkfnfO{ e'QmfgL ug'{kb{5 .

bkmf **-!_-%_-v_M k|fs[lts JolQmn] 3/ axfn afkt k|fKt u/]sf] /sddf

s/s§L ug'{ kg]{5}g .

cfly{s P]g, @)&% n] cfos/ P]g @)%* df bkmf **-!_-%_-v_ yk u/]sf] / ;f]

adf]lhd Psnf}6L kmd{ afx]ssf] k|fs[lts JolQm (Individuals) n] 3/ axfn

afkt k|fKt u/]sf] /sddf s/s§L ug'{ gkg]{ Joj:yf u/]sf] 5 . o; ;DaGwdf

tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

pbfx/0f @=@$M dfgf}, cflb>L P08 sDkgLn] kf]v/fsf] Go"/f]8df Joj;fo

;~rfng ug{sf] nflu dfl;s ?=%),))).– ef8f ltg]{ u/L 3/wgL >L

clu|d s/ s§L tyf s/ c;'nL, @)&& | 26

ul/abfz;Fu ;Demf}tf u/]sf] /x]5 . ;Demf}tf adf]lhd k|:t't sDkgLn]

ul/abfznfO{{ 3/ef8f e'QmfgL ubf{ clu|d s/ s§f ug'{ kb]{}g .

bkmf **-!_-^_M;fd"lxs nufgL sf]if -Do"Ro'cn km08_af6 k|fs[lts JolQmnfO{{

ljt/0f ul/g] k|ltkmn /sd e'QmfgLdf kfFr k|ltztsf b/n],

cfly{s P]g, @)&) n] cfos/ P]g, @)%* df bkmf **-!_-^_ yk u/]sf] / ;f]

adf]lhd ePsf] ;+zf]wgkZrft ;fd"lxs nufgL sf]if -Do"Ro'cn km08_af6

k|fs[lts JolQmnfO{{ ljt/0f ul/g] k|ltkmn /sd e'QmfgLdf kfFr k|ltztsf b/n]

s/ s§f ug'{kg]{ Joj:yf u/]sf] 5 . o; ;DaGwdf tnsf] pbfx/0faf6 :ki6

ul/Psf] 5 M

pbfx/0f @=@%M uf]N8g Do"Ro'cn km08n] cfly{s jif{ @)&^ kf}if ^ ut] cfkm\gf

lxtflwsf/LnfO{{ !) k|ltztn] k|ltkmn ljt/0f u/]sf] /x]5 . o;/L ljt/0f

ul/Psf] k|ltkmndWo] k|fs[lts JolQmnfO{{ ljt/0f u/]sf] k|ltkmndf kfFr

k|ltztsf b/n] s/ s§L ug'{kg]{ x'G5 . cGosf] xsdf eg] o:tf] k|ltkmnsf]

e'QmfgLdf !% k|ltztsf b/n] s/ s§L ug'{kg]{ x'G5 .

bkmf **-!_-&_M afl;Gbf JolQmn] e"–pku|x, Aof08ljy, clK6sn kmfOj/,

b'/;~rf/ ;DaGwL pks/0f jf ljB't k|zf/0f nfOg k|of]u u/] afktsf]

e'QmfgLdf bz k|ltztsf b/n],

cfly{s P]g, @)&# n] cfos/ P]g, @)%* df bkmf **-!_-&_ yk u/]sf] / ;f]

adf]lhd afl;Gbf JolQmn] e"–pku|x, Aof08ljy, clK6sn kmfOj/, b'/;~rf/

;DaGwL pks/0f jf ljB't k|zf/0f nfOg k|of]u u/] afktsf] e'QmfgLdf bz

k|ltztsf b/n] s/ s§f ug'{kg]{ Joj:yf u/]sf] 5 .

bkmf **-!_-*_ M 9'jfgL ;]jf afktsf] tyf 9'jfgL ;fwg ef8fdf lbP afktsf]

e'QmfgL /sddf b'O{ bzdnj kfFr k|ltztsf b/n] .

t/ d"No clej[l4 s/df bt{f eO{ 9'jfgL ;]jf k|bfg ug{] jf 9'jfgL ;fwg ef8fdf

lbg] Joj;fo ug{] JolQmnfO{ e'QmfgL ug{] /sddf Ps bzdnj kfFr k|ltztn]

s/ s§L ug{' kg{]5 .

9'jfgL ;]jf k|bfosn] dfnwgLsf] ;fdfg tf]lsPsf] uGtAodf k'¥ofP afktsf]

ef8f e'QmfgLdf b'O{ bzdnj kfFr k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf

cfly{s P]g, @)&% n] yk u/]sf] ;fy} cfly{s P]g, @)&& n] 9'jfgL ;]jf tyf

clu|d s/ s§L tyf s/ c;'nL, @)&& | 27

9'jfgL ;fwg ef8fdf lbP afktsf] e'QmfgL /sddf b'O{ bzdnj kfFr k|ltztsf

b/n] s/ s§L ug'{kg]{ Joj:yf u/]sf] 5 . t/ d"No clej[l4 s/df bt{f eO{ 9'jfgL

;]jf k|bfg ug{] jf 9'jfgL ;fwg ef8fdf lbg] Joj;fo ug{] JolQmnfO{ e'QmfgL ug{]

/sddf eg] Ps bzdnj kfFr k|ltztn] s/ s§L ug{' kb{5 .

bkmf **-!_-(_M afl;Gbf a}+Í tyf ljQLo ;+:yfn] g]kfn /fi6« a}Ín] tf]s]sf]

If]qdf nufgL ug{ ljb]zL a}Íaf6 ljb]zL d'›fdf lnPsf] C0f afktsf] Aofh

e'QmfgL ubf{ bz k|ltztsf b/n] .

cfly{s P]g, @)&& n] cfos/ P]g, @)%* sf] bkmf **-!_-(_ yk u/]sf]

Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 .

pbfx/0f @=@^M dfgf}+], City Commerce and Development Bank Ltd. n]

g]kfn /fi6« a}+sn] tf]s]sf] If]qdf nufgL ug{sf] nflu hfkfgsf] lgKkf]g

a}+saf6 cd]l/sL 8n/ ! s/f]8 /sd % k|ltzt jflif{s Aofh ltg]{ u/L %

jif{sf] nflu C0f lnPsf] /x]5 . City Commerce and Development Bank

Ltd.n] lgKkf]g a}+snfO{ pQm C0f afktsf] Aofh e'QmfgL ubf{ Aofh e'QmfgL

/sdsf] !) k|ltztsf b/n] clu|d s/ s§L ug'{k5{ .

bkmf **-!_-!)_M pkef]Qmfn] j:t' tyf ;]jf vl/b ubf{ k|rlnt sfg'g adf]lhd

e'QmfgL sf8{‚ O–dgL -jfn]6_‚ df]jfOn a}+lsË h:tf ljB'tLo e'QmfgLsf

pks/0faf6 e'QmfgL u/] afkt k|bfg ul/g] k|f]T;fxg /sddf s/ s§L ug{'kg{] 5}g,

pkef]Qmfn] j:t' tyf ;]jf vl/b ubf{ sf8{‚ O–dgL –jfn]6_‚ df]jfOn a}+lsË

h:tf ljB'tLo e'QmfgLsf pks/0faf6 e'QmfgL u/] afkt k|bfg ul/g] k|f]T;fxg

/sddf s/ s§L ug'{kg]{ 5}g eGg] Joj:yf cfly{s P]g, @)&& n] yk u/]sf] . o;

;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=@&M dfgf}, cflb>L P08 sDkgLn] l8kf6{d]G6 :6f]/ ;~rfng ug]{ /x]5 .

xg'dfgbfzn] pQm l8kf6{d]G6 :6f]/af6 ?=%),))).– sf] ;fdfg vl/bdf !#

k|ltztn] x'g] ?=^,%)).– d"=c=s/ ;lxt ?=%^,%)).– ljB'tLo dfWodaf6 e'QmfgL

ubf{ s/ /sdsf] bz k|ltztn] x'g] ?=^%).–gub k|f]T;fxg :j¿k lghsf] a}+s

vftfdf lkmtf{ u/]sf] /x]5 . o;/L ljB'tLo dfWodaf6 j:t' vl/b afktsf] e'QmfgL

x'Fbf xg'dfgbfznfO{ k|f]T;fxg :j¿k lkmtf{ lbPsf] /sd ?=^%).– df cflb>L P08

sDkgLn] s/ s§L ug'{kb]{g .

bkmf **-@_M afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] b]xfosf e'QmfgL ubf{ b]xfosf

clu|d s/ s§L tyf s/ c;'nL, @)&& | 28

b/n] s/s§L ug'{ kg]{5 M–

bkmf **-@_-s_M nfef+z e'QmfgL u/]sf]df e'QmfgL /sdsf] kfFr k|ltzt,

s'g} klg sDkgLn] cfkm\gf c+lzof/ jf ;fem]bf/L kmd{n] cfk\mgf ;fem]bf/nfO{{

nfef+z 3f]if0ff ubf{ ;fwf/0f ;ef jf ;fem]bf/sf] a}7sn] cg'df]bg ul/;s]kl5

dfq} sDkgL jf ;fem]bf/ kmd{sf] bfloTj l;h{gf x'g] ub{5 . nfef+z e'QmfgL ubf{

afl;Gbf JolQm jf u}/ afl;Gbf JolQm h;nfO{{ e'QmfgL u/] tfklg % k|ltztsf

b/n] clu|d s/ s§f u/L e'QmfgL ug'{ kb{5 . nfef+z eGgfn] gub nfef+z jf

af]g; z]o/ ljt/0f u/]sf]nfO{{ klg a'lemG5 . P]gsf] bkmf %# cg';f/ lgsfoaf6

ul/g] d'gfkmfsf] k'FhLs/0fnfO{{ ljt/0f dflgg] / P]gsf] bkmf %$ cg';f/

sDkgLaf6 To:tf] ljt/0fdf nfef+z s/ nfUg] Joj:yf ePsf] x'Fbf af]g; z]o/

ljt/0f klg d'gfkmfsf] k'FhLs/0f ePsf] x'Fbf nfef+z s/ nfUb5 . ;f] Joj:yfsf

;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=@*M dfgf}+, cflb>L P08 sDkgL lnld6]8sf] @)&^ dfu{ @* ut]

a;]sf] ;fwf/0f ;efn] @)&%.&^ sf] d'gfkmfaf6 z]o/ k'FhLsf] !) k|ltztsf

b/n] x'g] ?=%),))).– gub nfef+z tyf @) k|ltztsf b/n] x'g]

?=!,)),))).– af]g; z]o/ lat/0f ug]{ lg0f{o u/]sf] /x]5 . o; cj:yfdf

?=!,%),))).– nfO{{ g} hDdf ljt/0f cyf{t nfef+z dflgG5 / ;fwf/0f ;efn]

lg0f{o u/]sf] ldlt @)&^ dfu{ @* ut]nfO{{ e'QmfgL ldlt dflgG5 . ;f]xL

adf]lhd hDdf nfef+z ?=!,%),))).– sf] % k|ltztn] x'g] ?=&,%)).– ;f]

sDkgLsf] @)&^ dfu{ dlxgfsf] nfef+z afkt clu|d s/ s§L ug]{ bfloTj

x'g]5 .

pbfx/0f @=@(M dfgf}+, cflb>L P08 ;fem]bf/L kmd{sf] @)&^ dfu{ @* ut] a;]sf]

;fem]bf/L ;efn] @)&%.&^ sf] d'gfkmfaf6 ?=!,%),))).– ;fem]bf/sf] nufgLsf]

cg'kftdf nfef+z ljt/0f ug]{ lg0f{o u/]sf] /x]5 . o;/L pQm kmd{n] ljt/0f

u/]sf] d'gfkmfdf % k|ltztn] x'g] s/, cyf{t ?=&,%)).– ;f] kmd{sf] @)&^ dfu{

dlxgfsf] nfef+z afkt clu|d s/ s§L ug]{ bfloTj x'g]5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 29

pbfx/0f @=#)M dfgf}+, cflb>L P08 sDkgL lnld6]8sf] cfly{s jif{ @)&%.&^ df

cfkm\gf z]o/wgLnfO{{ gub nfef+z ljt/0f gu/L ?=(,%)).– d"No kg]{ 38L

ljt/0f u/]sf] /x]5 . o;/L sDkgLn] s'g} k|ltkmn k|fKt g} gu/L lxtflwsf/LnfO{{

ul/Psf] e'QmfgL P]gsf] bkmf %# adf]lhd nfef+z dflgg]5 . o;/L ul/Psf]

ljt/0f s/ s§L kl5sf] nfef+z e'QmfgL -cyf{t (%Ü_ dflgg] x'Fbf o;/L nfef+z

dflgPsf] /sd -(,%))÷(%X%Ü = ?=!),))).–_ sf] % k|ltztn] x'g] /sd

?=%)).– bflvnf ug'{ ;f] sDkgLsf] bfloTj x'g]5 .

bkmf **-@_-v_M nufgL aLdfsf] nfe e'QmfgL ubf{ e'QmfgL /sdsf] kfFr k|ltzt,

jf

nufgL aLdf jf hLjg aLdf jf % jif{eGbf a9L hf]lvd bfloTj Joxf]g]{ aLdf

u/]sf] / To:tf] aLdfaf6 k|fKt ug]{ e'QmfgLdf cfkm"n] lk|ldod afkt lt/]sf] /sd

s§f u/L x'g cfpg] /sdnfO{{ nfe elgG5 . o;/L u0fgf ul/Psf] nfe /sd

e'QmfgL ubf{sf cj:yfdf % k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL lbg'

kb{5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

pbfx/0f @=#!M dfgf}+, k"0f{tfn] cfkm\gf] hLjg aLdf g]kfn hLjg aLdf ;+:yfgdf

u/fPsL /lx5g\ . lghsf] Policy Amount (Sum Insurred) ?=*,)),))).– sf]

lk|ldod afkt jflif{s ?=$),))).– ltg]{ u/]sL /lxl5g\ . pQm kf]ln;L cjlw

;dfKt x'Fbf;Dd lghn] lk|ldod afkt ?=^,)),))).– e'Qmfg u/L ;s]sL

/lxl5g\ . g]kfn hLjg aLdf ;+:yfgaf6 pQm Policy Mature ePkl5 lghn]

?=!@,)),))).– kfpg] b]lvof] . o:tf] /sd e'QmfgL lbFbf ;+:yfgn] nfe u0fgf

ubf{ ?=^,)),))).–-!@,)),))) – ,̂)),)))_ df % k|ltztsf b/n] x'g]

?=#),))).– clu|d s/ s§f u/L afFsL x'g cfpg] ?=!!,&),))).– e'QmfgL lbg' kb{5 .

o;/L clu|d s/ s§L u/L k|fKt ul/Psf] e'QmfgL /sd ?=!! nfv &) xhf/nfO{{

k"0f{tfn] cfkm\gf] cGo cfodf ;dfj]z eg] ug'{ kb}{g .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 30

pbfx/0f @=#@M dfgf}+, ;hu ;fksf]6fn] Accidental Insurance kf]ln;L g]kfn

hLjg aLdf ;+:yfgaf6 vl/b u/]sf /x]5g\ / lgoldt ¿kdf lk|ldod e'QmfgL

ul/cfPsf /x]5g\ . kf]ln;L vl/b u/]sf] t]>f] jif{ lghsf] b'3{6gf eO{ xft

efFlrP5 . pQm aLdf sDkgLn] IftLk"lt{ afkt ?=%),))).– lghnfO{{ e'QmfgL

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bkmf *(-#_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} afl;Gbf

JolQmn] s'g} 7]Ssf jf s/f/ cGtu{t s'g} u}/ afl;Gbf JolStnfO{{ lbg] e'QmfgLaf6

b]xfo adf]lhd s/ s§L ug'{ kg]{5 M–

bbkkmmff **((--##__--ss__MM 77]]SSssff jjff ss//ff//ddff kkffFFrr kk||llttzztt

bbkkmmff **((--##__--vv__ MM uu}}// aaffll;;GGbbff aaLLddff ssDDkkggLLnnffOO{{ {{ llkk|| llddoodd ee''QQmmffggLL uubbff{{ jjff uu}}//

aaffll;;GGbbff aaLLddff ssDDkkggLLaaff66 kk''ggaaLL{{ddff aaffkktt kk||ffKKtt xx''gg]] llkk|| llddoodd //ssddaaff66 llbbOOgg]]

ssllddzzggddff PPss bbzzddnnaa kkff FFrr kk||llttzztt


pbfx/0f @=$%M dfgf}+, g]kfn hLjg aLdf sDkgL ln=n] hfkfgL hLjg aLdf

sDkgL;Fu Reinsurance s/f/ u/]sf] /x]5 . cfly{s jif{ @)&^.&& df hfkfgL

hLjg aLdf sDkgLnfO{{ ?=!),)),))).– Reinsurance Premium e'Qmfg u/]sf]

/x]5 eg] hfkfgL hLjg aLdf sDkgL u}/ afl;Gbf aLdf sDkgL ePsf] sf/0f

o:tf] e'QmfgL /sddf !=% k|ltztsf b/n] x'g cfpg] /sd ?=!%,))).–

e'QmfgLdf s/ s§f u/L afFsL /sd ?=(,*%,))).– e'QmfgL lbg' kb{5 .

bkmf *(-#_-u_M v08 –s_ jf –v_ df n]lvPb]lv afx]s ljefun] To:tf] afl;Gbf

JolQmnfO{{ lnlvt ;"rgf lbPsf]df ;f] ;"rgfdf plNnlvt b/df .

dfly pkv08 –s_ jf –v_ afx]s u}/ afl;Gbf JolQmnfO{{ lbOg] e'QmfgLsf cGo cj:yfdf

clu|d s/ s§L tyf s/ c;'nL, @)&& | 38

ljefun] afl;Gbf e'QmfgLstf{nfO{{ lnlvt ;"rgf lbP adf]lhd s/ s§f u/L e'QmfgL ug'{

kb{5 .

bkmf *(-#s=_M pkef]Qmf ;ldltdfkm{t sfd u/fpg] u/L ul/Psf] krf; nfv

?k}ofFeGbf a9Lsf] e'QmfgL /sddf Ps bzdna kfFr k|ltztsf b/n] s/s§L

ug'{kg]{5 .

g]kfn ;/sf/, k|b]z ;/sf/ tyf :yfgLo txsf lgsfox?af6 pkef]Qmf ;ldlt u7g u/L

pQm pkef]Qmf ;ldlt dfkm{t sfd u/fpg] u/L krf; nfv ?k}ofFeGbf a9Lsf] e'QmfgL

lbFbf e'QmfgL /sdsf] !=% k|ltztsf b/n] s/s§L u/L afFsL /sd e'QmfgL lbg'k5{ .

bkmf *(-$_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf

e'QmfgLsf xsdf of] bkmf nfu" x'g] 5}g M–

-s_ Joj;fo ;~rfng ul//x]sf] afx]s cGo k|fs[lts JolQmnfO{ g]kfndf

;|f]t ePsf] hUuf jf 3/ / 3/df hl8t ;fdfg tyf pks/0f afkt lt/]sf]

ef8f afx]ssf] cGo s'g} e'QmfgL,

-v_ s/ 5'6 lbOPsf e'QmfgL jf bkmf *&, ** jf **s= adf]lhd s/ s§L

ug'{kg]{ e'QmfgL .


pbfx/0f @=$^M dfgf}+, uf]laGb eGg] JolQmn] cfkm\gf] 3/ ?=%) nfvdf lgdf{0f

ug]{ u/L lgdf{0f sDkgLnfO{{ 7]Ssf lbPsf] /x]5 . o;/L lbPsf] 7]Ssfsf]

e'QmfgLdf lgh uf]ljGbn] e'QmfgLdf s/ s§f ug'{ kb}{g . t/, ;f] lgdf{0f

sDkgLn] o;/L 7]Ssf afkt k|fKt /sdnfO{{ eg] cfkm\gf] cfodf ;dfj]z ug'{

kb{5 .

pbfx/0f @=$&M dfgf}+, g]kfn cjsfz sf]if, ljefuaf6 :jLs[t cjsfz sf]if

/x]5 . pQm sf]ifsf] lgIf]k z'e a}+s ln= df /x]5 . cjsfz sf]ifsf] Aofhdf

cfo s/ gnfUg] ePsf] x'Fbf ;f] a}+sn] pQm sf]ifnfO{{ e'QmfgL ug]{ Aofhdf s/

s§f ug'{ kb}{g .

s'g} e'QmfgL bkmf *& jf ** cGtu{t klg kg]{ / of] bkmf cGtu{t klg kg]{

b]lvPdf bkmf *& jf ** cGtu{tsf] e'QmfgLdf s/ s§L ug'{ kg]{ b/ nfu" x'G5 .

@=( s/ s§L ul/g' kg]{ b/ M

clu|d s/ s§L tyf s/ c;'nL, @)&& | 39

Afl;Gbf JolQmn] cfos/ P]g, @)%* sf] *&, **, **s= / *(, adf]lhd

ul/g'kg]{ s/ s§Lsf b/ ;dli6utdf tn tflnsfdf k|:t't ul/Psf] 5 .

cfslif{t x'g]

bkmf

e'QmfgLdf s/ s§L x'g] e'QmfgL e'QmfgLdf

s/ s§Lsf]

b/

clGtd

x'g]÷gx'g]

bkm *& -!_ /f]huf/Lsf] cfo

-kfl/>lds_

cg';"rL –! sf]

bkmf ! df

tf]lsPsf] b/n]

;fdfGotofM

x'g]

bkmf **-!_ ;fdfGo Aofh e'QmfgL !% k|ltzt gx'g]

bkmf **-!_ k|fs[lts >f]t, ef8f, /f]oN6L,

;]jf z'Ns, sldzg jf laqmL

jf]g;, cjsfz e'QmfgL cflb

!% k|ltzt gx'g]

bkmf **-!_

bkmf (@-!_-

h_

k6s] ¿kdf ul/Psf] cWofkg

u/fP afktsf] e'QmfgL, k|Zgkq

tof/ u/] jf pQ/k'l:tsf hfFr

u/] afktsf] e'QmfgL

!% k|ltzt x'g]

-k|lt a}7s aL;

xhf/

?k}ofF;Dd_

bkmf **-!_-

!_

bkmf (@-!_-

5_

g]kfn ;/sf/ jf :jLs[t

cjsfz sf]ifaf6 ePsf]

of]ubfgdf cfwfl/t cjsfz

e'QmfgL ?= %,)),))).–jf

e'QmfgL /sdsf] %)

k|ltztdWo] h'g a9L x'G5 ;f]

36fO{ afFsL /xg] e'QmfgLdf

% k|ltzt x'g]

-lgoldt

¿kdf

e'QmfgL x'g]

lgj[Qe/0f

afx]s_

bkmf **-!_

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bkmf (@-!_

-r_

afl;Gbf /f]huf/ sDkgLn] u}/

afl;Gbf JolQmnfO{{ e'QmfgL

u/]sf] sldzgdf

% k|ltzt x'g]

bkmf **-!_

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jfo'ofgsf] lnh -k§f_ afktsf]

/sd e'QmfgL

!) k|ltzt x'g]

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JolQmsf]

xsdf_

clu|d s/ s§L tyf s/ c;'nL, @)&& | 40

bkmf **-!_

-$_

d"No clej[l4 s/df btf{ ePsf]

;]jfk|bfos afl;Gbf JolQmnfO{{

e'QmfgL u/]sf] ;]jf z'Nsdf jf

d"No clej[l4 s/ 5'6sf]

sf/f]af/ ug{] afl;Gbf

lgsfonfO{{ e'QmfgL u/]sf] ;]jf

z'Nsdf

!=% k|ltzt gx'g]

bkmf **-!_

-%_

Affl;Gbf JolQmn] g]kfndf ;|f]t

ePsf] ef8f e'QmfgLdf

!) k|ltzt gx'g]

bkmf **-!_

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d"\\\No clej[l4 s/df btf{ eO{

;jf/L ;fwg ef8fdf lbg]

Joj;fo ug]{ JolQmnfO{{ To:tf]

;jf/L ;fwgsf] ef8f afkt

e'QmfgL ug]{ /sd

!=% k|ltzt gx'g]

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k|fs[lts JolQmn] 3/ axfn

afkt k|fKt u/]sf] /sd

s/ s§L

ug'{gkg]{

bkmf **-!_

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afl;Gbf JolQmn] e"–pku|x,

Aof08ljy, clK6sn kmfOj/,

b'/;~rf/ ;DaGwL pks/0f jf

ljB't k|zf/0f nfOg k|of]u

u/]afkt u/]sf] e'QmfgL

!) k|ltzt gx'g]

bkmf **-!_

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bkmf (@-!_

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;fd'lxs nufgL sf]if -Do'r''cn

km08_ af6 ljt/0f ul/g]

k|ltkmn

k|fs[lts JolQmnfO{{

cGo JolQmnfO{{

% k|ltzt

!% k|ltzt

x'g]

gx'g]

bkmf **-!_

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9'jfgL ;]jf afktsf] tyf

9'jfgL ;fwg ef8fdf lbP

afktsf] e'QmfgL /sd

@=% k|ltzt x'g]-k|fs[lts

JolQmsf]

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bkmf **-!_

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9'jfgL ;]jf k|bfg ug{] jf 9'jfgL

!=% k|ltzt gx'g]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 41

;fwg ef8fdf lbg] Joj;fo

ug{] JolQmnfO{ e'QmfgL ug{]

/sd

bkmf**-!_

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afl;Gbf a}+Í tyf ljQLo

;+:yfn] g]kfn /fi6« a}Ín]

tf]s]sf] If]qdf nufgL ug{

ljb]zL a}Íaf6 ljb]zL d'›fdf

lnPsf] C0f afktsf] Aofh

e'QmfgL

!) k|ltzt x'g]

bkmf**-!_

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pkef]Qmfn] j:t' tyf ;]jf vl/b

ubf{ k|rlnt sfg'g adf]lhd

e'QmfgL sf8{‚ O–dgL -jfn]6_‚ df]jfOn a}+lsË h:tf ljB'tLo

e'QmfgLsf pks/0faf6 e'QmfgL

u/] afkt k|bfg ul/g] k|f]T;fxg

/sddf

s/ s§L

ug'{gkg]{

bkmf **

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bkmf (@-!_

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sDkgL jf ;fem]bf/L kmd{n]

e'QmfgL u/]sf] nfef+z

% k|ltzt x'g]

bkmf **

-@_-v_

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nufgL aLdfsf] nfe e'QmfgL % k|ltzt x'g]

bkmf **

-@_-u_

bkmf (@-!_

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:jLs[lt glnPsf] cjsfz

sf]ifaf6 nfesf] e'QmfgL

% k|ltzt x'g]

bkmf **-#_

bkmf (@-!_

-ª_

g]kfndf ;|f]t ePsf] / Joj;fo

;~rfng;Fu ;DalGwt gePsf]

v08df afl;Gbf a}+s, ljQLo

;+:yf, ;xsf/L jf C0fkq hf/L

% k|ltzt x'g]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 42

ug]{ cGo s'g} lgsfo jf

k|rlnt sfg'g adf]lhd

;"lrs[t ePsf sDkgLn] s'g}

k|fs[lts JolQmnfO{{ lgIf]k,

C0fkq, l8j]Gr/ tyf ;/sf/L

a08 afkt e'Qmfg ug]{ Aofh

bkmf **

-!_ bkmf

(@-!_ -ª_

afl;Gbf a}+s, ljQLo ;+:yf,

;xsf/L jf C0fkq hf/L ug]{

cGo s'g} lgsfo jf k|rlnt

sfg'g adf]lhd ;"lrs[t ePsf

sDkgLn] s/ 5'6 kfpg]

;+:yfnfO{ e'Qmfg ug]{ Aofh

!% k|ltzt x'g]

bkmf **

-$_-s_

k|fs[lts JolQmn] u/]sf]

Joj;fo ;~rfng;Fu ;DalGwt

afx]ssf cGo s'g} e'QmfgL

s/ s§L ug'{

gkg]{

bkmf **-$_

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kqklqsfdf k|sflzt n]v /rgf

afktsf] e'QmfgL

s/ s§L ug'{

gkg]{

bkmf **-$_

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afl;Gbf a}+s jf c? afl;Gbf

ljQLo ;+:yfnfO{{ lt/]sf] Aofh

s/ s§L ug'{

gkg]{

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s/ 5'6 kfPsf] e'QmfgL s/ s§L ug'{

gkg]{

bkmf **-$_

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qm]l86 sf8{ hf/L ug]{ a}+snfO{{

lt/]sf] O06/l/hgn O06/r]Gh

z'Ns

s/ s§L ug'{

gkg]{

bkmf**-$_

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;fd'lxs nufgL sf]if -d'Ro"cn

km08_ nfO{{ e'QmfgL ul/Psf]

nfef+z / Aofh

s/ s§L ug'{

gkg]{

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-!_

bkmf (@-!_

-em_

cfsl:ds nfe

@% k|ltzt x'g]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 43

bkmf **s=

-@_

bkmf (@-!_

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;flxTo, snf, ;+:s[lt, v]ns'b,

kqsl/tf, lj1fg, k|ljlw tyf

;fj{hlgs k|zf;g If]qdf

of]ubfg k'¥ofP afkt k|fKt x'g]

/fli6«o / cGt/f{li6«o:t/sf kfFr

nfv ?k}ofF;Ddsf] k'/:sf/

s/ s§L ug'{

gkg]{

s/ gnfUg]

bkmf *(-!_ s/f/ jf 7]Ssf afkt ?=

%),))) eGbf a9L /sdsf]

e'QmfgL

!=% k|ltzt gx'g]

bkmf *(-#_

-s_

u}/ afl;Gbf JolQmnfO{{ e'QmfgL

x'g] jfo'ofg dd{t tyf cGo

7]Ssf jf s/f/df

% k|ltzt x'g]

bkmf *(-#_

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u}/ afl;Gbf JolQmnfO{{ e'QmfgL

x'g] k"gla{df lk|ldod / u}/

afl;Gbf aLdf sDkgLaf6

k'gaL{df afkt k|fKt x'g]

lk|ldod /sdaf6 lbOg]

sldzg

!=% k|ltzt x'g]

bkmf *(-#_

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u}/ afl;Gbf JolQmnfO{{ x'g] cGo

e'QmfgL

ljefun]

lnlvt ;"rgf

lbP adf]lhd

x'g]

bkmf *(

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pkef]Qmf ;ldltdfkm{t sfd

u/fpg] u/L ul/Psf] krf;

nfv ?k}ofFeGbf a9Lsf] e'QmfgL

/sddf

!=% k|ltzt gx'g]

@=!) clGtd ¿kdf s/ s§L x'g] e'QmfgL M

cfos/ P]g, @)%* sf] bkmf (@ df clGtd ¿kdf s/ s§L x'g] e'QmfgL

;DaGwdf lgDgfg';f/ Joj:yf /x]sf] 5M

bkmf (@-!_M b]xfosf e'QmfgLnfO{{ clGtd ¿kdf s/ s§L x'g] e'QmfgL dflgg]5 M–

clu|d s/ s§L tyf s/ c;'nL, @)&& | 44

bkmf (@-!_-s_M afl;Gbf sDkgL jf ;fem]bf/L kmd{n] e'QmfgL u/]sf] nfef+z,


pbfx/0f @=$*M dfgf}+, g]kfn j}b]lzs /f]huf/ k|f=ln=Ps afl;Gbf sDkgL

/x]5 . pQm sDkgLn] cf=j=@)^$.^% sf] d'gfkmfaf6 cfkm\gf] z]o/xf]N8/nfO{{

?=^) k|lt z]o/sf] b/n] nfef+zsf] 3f]if0ff u/]sf] /x]5 . pQm nfef+zdf ;f]

sDkgLn] % k|ltztsf b/n] x'g] ?=#.– k|lt z]o/ s/ s§L u/L ?=%&.– k|lt

z]o/ z]o/xf]N8/nfO{{ e'QmfgL u/]sf] /x]5 eg] ;f] nfef+z clGtd¿kdf s/

s§L ePsf] nfef+z dflgg]5 / z]o/xf]N8/n] ;f] nfef+z cfodf ;dfj]z ug'{

kb}{g .

pbfx/0f @=$(M dfgf}+, cflb>L P08 ;fem]bf/L kmd{sf] @)&% dfu{ @* ut]

a;]sf] ;fem]bf/L ;efn] @)&$.&% sf] d'gfkmfaf6 ?=@,)),))).– ;fem]bf/sf]

nufgLsf] cg'kftdf nfef+z ljt/0f ug]{ lg0f{o u/]sf] /x]5 . pQm nfef+zdf

pQm kmd{n] % k|ltztsf b/n] x'g] ?=!),))).– ;fem]bf/x?af6 s/ s§L u/L

afFsL ?=!,(),))).– ;fem]bf/x?nfO{{ e'QmfgL u/]sf] /x]5 eg] ;f] nfef+z

clGtd ¿kdf s/ s§L ePsf] nfef+z dflgg]5 / ;fem]bf/x?n] ;f] nfef+z

cfodf ;dfj]z ug'{ kb}{g .

bkmf (@-!_-v_M Joj;fo ;~rfng ul//x]sf] afx]s cGo k|fs[lts JolQmnfO{{

g]kfndf ;|f]t ePsf] hUuf jf 3/ / ;f];Fu ufFl;Psf h8fgx? / pks/0fx?

afkt e'QmfgL u/]sf] ef8f,

bkmf (@-!_-u_M afl;Gbf JolQmn] nufgL aLdf afkt e'QmfgL u/]sf] nfe,


pbfx/0f @=%)M dfgf}+, k"0f{tfn] cfkm\gf] hLjg aLdf g]kfn hLjg aLdf ;+:yfgdf

?=*,)),))).–(Sum Insurred) sf] hLjg aLdf u/fPsL /lx5g\ . lghn] ;f] afkt

jflif{s ?=$),))).– lk|ldod ltg]{ u/]sL /lxl5g\ . pQm kf]ln;L cjlw ;dfKt

x'Fbf;Dd lghn] lk|ldod afkt ?=^,)),))).– e'Qmfg ul/;s]sL /lxl5g\ . hLjg

aLdf ;+:yfgaf6 pQm Policy Mature ePkl5 lghn] ?=!@,)),))).– kfpg]

b]lvof] . o:tf] /sd e'QmfgL lbFbf ;+:yfgn] nfe ?=^,)),))).–-!@,)),)))–

^,)),)))_df % k|ltztsf b/n] x'g] ?=#),))).– e'QmfgLdf s/ s§f u/L afFsL

x'g cfpg] ?=!!,&),))).– e'QmfgL lbg' kb{5 . o;/L s§L ul/Psf] s/ clGtd

clu|d s/ s§L tyf s/ c;'nL, @)&& | 45

s/ s§L x'g]5 / k"0f{tfn] ;f] /sdnfO{{ cfodf ;dfj]z ug'{ kb}{g . t/, o;/L

nufgL aLdfsf] nfe u}/ afl;Gbf JolQmaf6 e'QmfgL k|fKt ePsf] v08df eg]

To:tf] nfenfO{{ cfodf ;dfj]z ug'{ kb{5 .

pbfx/0f @=%!M dfgf}+, ;hu dx/fn] ?=!) nfvsf] !) jif]{ aLdf u/fPsf /x]5g\ .

kfFr jif{sf] lgoldt lk|ldod jflif{s ?=! nfv ltl/;s]kl5 lghsf] d[To' eP5 .

aLdf sDkgLn] aLdf kf]ln;L cg';f/ ?=^ nfv %) xhf/ / aLdf+s ?=!) nfv

e'QmfgL ug'{kg]{ olsg u/]5 . ;f] /sd e'QmfgL ubf{sf] nfe ?=!! nfv %) xhf/

-?=!^ nfv %) xhf/df lt/]sf] lk|ldod ?=% nfv 36fpFbf_ nfe ePklg P]gsf]

bkmf #! adf]lhd o:tf] lsl;dsf] cfodf s/ gnfUg] Joj:yf ePsf] x'Fbf o;

lsl;dsf] e'QmfgLdf s/ s6[L ug'{ kb}{g .

bkmf (@-!_-3_M afl;Gbf JolQmn] lt/]sf] :jLs[lt glnPsf] cjsfz sf]ifsf] lxt

afkt e'QmfgL u/]sf] nfe,


pbfx/0f=@=%@M dfgf}+, lbn]Gb| v8\sfn] cfkm\gf] cfoaf6 lgoldt ¿kn] laut

jif{df :jLs[lt glnPsf] cjsfz sf]ifdf /sd hDdf ub}{ cfPsf /x]5g\ . pQm

sf]ifn] ldlt @)^%.^.^ df lghnfO{{ hDdf ?=*,)),))).– e'Qmfg ug'{kg]{

/x]5 . cf=j=@)^%.^^ ;Dddf lghn] pQm sf]ifdf ?=^,)),))).– hDdf

ul/;s]sf /x]5g\ . ;f] sf]ifn] ug'{kg]{ e'QmfgLaf6 nfe ?=@,)),))).–

-*,)),)))–^,)),)))_ df % k|ltztsf b/n] x'g] ?=!),))).–e'QmfgLdf s/

s§f u/L afFsL x'g cfpg] ?=&,(),))).– lgh lbn]Gb| v8\sfnfO{{ e'QmfgL lbg'

kb{5 . o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 / lghn] ;f] /sdnfO{{

cfodf ;dfj]z ug'{ kb}{g .

t/, o;/L k|fKt x'g] nfe u}/ afl;Gbf JolQmaf6 e'QmfgL k|fKt ePsf] v08df

eg] To:tf] nfenfO{{ cfodf ;dfj]z ug'{ kb{5 .

bkmf (@-!_-ª_M bkmf ** sf] pkbkmf -#_ df plNnlvt a}+s, ljQLo ;+:yf jf

C0f kq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg'g adf]lhd ;"lrs[t ePsf

sDkgL jf ;xsf/Ln] e'QmfgL lbPsf] b]xfo adf]lhdsf] Aofh M–

-!_ g]kfndf ;|f]t ePsf] / Joj;fo ;~rfng;Fu ;DalGwt gePsf]

k|fs[lts JolQmnfO{{ e'QmfgL u/]sf],

clu|d s/ s§L tyf s/ c;'nL, @)&& | 46

-@_ bkmf @ sf] v08 -w_ adf]lhdsf] s/ 5'6 kfpg] ;+:yfnfO{{ e'QmfgL

u/]sf] .


pbfx/0f @=%#M dfgf}+, lbn]Gb| v8\sfn] lbknIdL ljsf; a}+s ln=df ?=! nfvsf]

lgIf]k /fv]sf /x]5g\ . cf=j=@)&^.&& df ;f] a}+sn] lghnfO{{ ?=!),))).– Aofh

e'Qmfg u/]sf] /x]5 / o;/L e'Qmfg ubf{ ;f] Aofh /sdsf] % k|ltztsf b/n] x'g]

?=%)).– e'QmfgLdf s/ s§f u/L afFsL x'g cfpg] ?=(,%)).– lgh lbn]Gb|

v8\sfnfO{{ e'Qmfg u/]sf] /x]5 . lbn]Gb| v8\sfsf] pQm lgIf]k Joj;fo;Fu

;DalGwt gePsf] cj:yfdf o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 /

lghn] ;f] /sdnfO{{ cfodf ;dfj]z ug'{ kb}{g .

t/, Jofj;flos kmd{sf] lgIf]kdf lbOPsf Aofh jf Joj;fo;Fu ;DalGwt

Aofh e'QmfgLdf eg] !% k|ltzt s/ s§f ug'{ kb{5 . o;/L k|fKt x'g]

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pbfx/0f @=%$M dfgf}+, Support Nepal P]gsf] bkmf @-w_ adf]lhd s/ 5'6 x'g]

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;f] a}+sn] lghnfO{{ ?=!),))).– Aofh e'Qmfg u/]sf] /x]5 / o;/L e'Qmfg ubf{ ;f]

Aofh /sdsf] !% k|ltztsf b/n] x'g] ?=!,%)).– e'QmfgLdf s/ s§f u/L afFsL

x'g cfpg] ?=*,%)).– ;f] ;+:yfnfO{{ e'Qmfg u/]sf] /x]5 . o;/L s§L ul/Psf] s/

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bkmf (@-!_-r_M bkmf *&, **, **s= jf *( adf]lhd u}/ afl;Gbf JolQmnfO{{

lbOPsf] s/ s§L x'g'kg]{ e'QmfgL,

bkmf *& adf]lhdsf] kfl/>lds, bkmf ** adf]lhdsf] Aofh, k|fs[lts >f]t,

/f]oN6L, ;]jf z'Ns, sldzg, jfo'ofgsf] lnh –k§f_ afktsf] /sd, ef8f,

nfef+z, nufgL aLdfsf] nfe, bkmf *( adf]lhdsf] s/f/ jf 7]Ssf afktsf]

e'QmfgL u}/ afl;Gbf JolQmnfO{{ e'QmfgL ul/Pdf To:tf e'QmfgL ;d]t clGtd s/

s§L x'g] e'QmfgL dflgG5g\ .

bkmf (@-!_-5_M g]kfn ;/sf/ jf :jLs[t cjsfz sf]if jf :jLs[lt glnPsf]

cjsfz sf]ifaf6 e'QmfgL ul/Psf] cjsfz e'QmfgL ;d]t ;a} k|sf/sf cjsfz

e'QmfgL -lgoldt ¿kdf e'QmfgL x'g] lgj[lQe/0f afx]s_,

clu|d s/ s§L tyf s/ c;'nL, @)&& | 47


pbfx/0f @=%%M dfgf}+, lbn]Gb| v8\sf Support Nepal df sfd ug]{ sd{rf/L

/x]5g\ . ;f] ;+:yfaf6 lghn] ldlt @)&^.!).% df cjsfz lnPsf] /x]5g\ .

cjsfzsf] ;dodf lgoldt kfl/>ldssf] cnfjf ;l~rt labf afkt

?=!),))).– Pjd\ pkbfg afkt ?=@,)),))).– ;d]t k|fKt u/]sf /x]5g\ .

lghn] k|fKt ug]{ cjsfz e'QmfgL ?=@,!),))).–df ;f] ;+:yfn] !% k|ltztsf

b/n] x'g] ?=#!,%)).– e'QmfgLdf s/ s§f ug'{ kb{5 / ;f] cjsfz e'QmfgL

?=@,!),))).– lghsf] /f]huf/Lsf] cfodf ;dfj]z ug'{ kb}{g . lghsf] lgoldt

kfl/>lds eg] cfodf ;dfj]z u/L lgodfg';f/ nfUg] s/ s§L ug'{ kb{5 .

bkmf (@-!_-h_M k|lt a}7s aL; xhf/ ?k}ofF;Ddsf] a}7s eQf, k6s] ¿kdf

cWofkg u/fP afkt, k|Zgkq tof/ u/] jf pQ/ k'l:tsf hfFr u/] afktsf]

e'QmfgL, /


pbfx/0f @=%^M dfgf}+, lbn]Gb| v8\sf Ps :jtGq Joj;foL /x]5g\ . Support

Nepal eGg] ;+:yfn] lghnfO{{ cfkm\gf sd{rf/Lsf] nflu Pp6f ljz]if sIffdf

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;+:yfn] o:tf] e'QmfgLdf !% k|ltztsf b/n] x'g] ?=!,%)).– e'QmfgLdf s/

s§f ug'{ kb{5 . o;/L s/ s§fkl5 k|fKt ePsf] e'QmfgL /sdnfO{{ lgh lbn]Gb|

v8\sfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .

pbfx/0f @=%&M dfgf}+, lbn]Gb| v8\sf ljZj ljBfnosf ul0ft ljifosf

k|fWofks /x]5g\ . ljZj ljBfnon] lng] pQm ljifosf] jflif{s k/LIffsf] nflu

lghn] k|Zgkq tof/ u/] afkt ljZjljBfnon] ?=%),))).– e'QmfgL lbFbf

pQm e'QmfgLdf !% k|ltztsf b/n] ?=&,%)).–s/ s§f ug'{ kb{5 . To;}u/L

lgh k|fWofksn] ul0ft ljifosf] pQ/k'l:tsf hfFr ug]{ sfo{;d]t k|fKt u/L ;f]

afkt ?=!,)),))).– e'QmfgL lbOPsf] /x]5 eg] pQm e'QmfgLdf !% k|ltztsf

b/n] ?=!%,))).– s/ s§f ug'{ kb{5 . o;/L s/ s§f kl5 k|fKt ePsf]

e'QmfgL /sdnfO{{ lgh lbn]Gb| v8\sfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 48

bkmf (@-!_-em_M cfsl:ds nfe afktsf] e'QmfgL .


pbfx/0f @=%*M dfgf}+, lbks lg/f}nf eGg] JolQmn] Casino Nepal df h'jf

v]n]sf /x]5g\ / ?=!,)),))).– lht]sf /x]5g\ . o:tf] lhtf}/L /sddf Casino

Nepal n] @% k|ltzt cyf{t ?=@%,))).– e'QmfgLdf s/ s§f u/L afFsL

?=&%,))).– dfq lgh lbks lg/f}nfnfO{{ e'Qmfg ug'{ ub{5 . P]gsf] bkmf (@-

!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g] s/ s§L /sd clGtd s/ s§L dflgG5 .

o;/L s/ s§L kl5 k|fKt ePsf] e'QmfgL /sdnfO{{ lgh lbks lg/f}nfn]

cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .

bkmf (@-!_-`_M ;fd"lxs nufgL sf]if -Do'r'cn km08_ af6 k|fs[lts JolQmnfO{{

ljt/0f ul/g] k|ltkmn /sd .

o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=%(M uf]N8g Do"Ro'cn km08n] @)&^ kf}if ^ ut] cfkm\gf

lxtflwsf/LnfO{{ !) k|ltztn] k|ltkmn ljt/0f u/]sf] /x]5 . o;/L ljt/0f

ul/Psf] k|ltkmndWo] k|fs[lts JolQmnfO{{ ljt/0f u/]sf] k|ltkmndf kfFr

k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . cGosf] xsdf eg] o:tf] k|ltkmnsf]

e'QmfgLdf !% k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . k|fs[lts JolQmn] o;/L

k|ltkmndf kfFr k|ltztsf b/n] s/ s§L u/L k|fKt ePsf] /sd cfodf

;dfj]z ug'{ kb}{g .

bkmf (@-@_M clu|d s/ s§L ug]{ JolQmn] jf s/ s§L x'g] JolQmn] clGtd ¿kdf

s§L x'g] e'QmfgLaf6 bkmf *&, **, **s= jf *( adf]lhd s/ s§L u/]sf] jf

bkmf () sf] pkbkmf -#_ adf]lhd s§L ul/Psf] egL dflgPsf] s/ /sd

ljefunfO{{ bflvnf u/]df bkmf # sf] v08 -u_ df pNn]v eP adf]lhdsf]

JolQmn] s/ bfloTj k"/f u/]sf] dflgg]5 .


clu|d s/ s§L tyf s/ c;'nL, @)&& | 49

pbfx/0f @=^)M dfgf}+,Support Nepal n] cfkm\gf sd{rf/Lsf] kfl/>ldsaf6

lgodfg';f/ x'g cfpg] s/ /sd kfl/>lds e'QmfgL ug]{ cj:yfdf g} s§f u/L

;DalGwt /fh:j sfof{nodf bflvnf ug]{ u/]sf] /x]5 eg] To:tf] cj:yfdf cGo

cfo geP cyf{t cfo ljj/0f a'emfpg'kg]{ bfloTj gePsf] sd{rf/Ln] cfkm\gf]

bfloTj k"/f u/]sf] dflgg]5 . tyflk, ;f] ;+:yfn] bflvnf u/]sf] s/ gk'u ePdf

bkmf (@ sf] pkbkmf -@_ adf]lhdsf] /sd bflvnf gePsf] sf/0fn] gk'u

s/;lxt z'Ns tyf Aofh bflvnf ug]{ bfloTj ;f] ;+:yf jf ;DalGwt

sd{rf/Lsf] (Jointly and severally responsible) x'g]5 .

@=!! clGtd ¿kdf s§L gx'g] s/sf] ldnfg ;'ljwf / ;dfj]zM

cfos/ P]g, @)%* sf] bkmf (# df clGtd ¿kdf s/ s§L gx'g] s/sf] ldnfg

;DaGwdf lgDgfg';f/ Joj:yf /x]sf] 5 M

bkmf (#-!_M s'g} e'QmfgLsf] /sd u0fgf ug]{ k|of]hgsf] nflu ;f] e'QmfgLaf6 s'g}

s/ s§L ul/Psf] eP To:tf] s/ s§L /sdnfO{{ ;f] e'QmfgLsf] c+zsf] ¿kdf

lnOg]5 .


pbfx/0f @=^!M dfgf}+, sNkgf P08 ;G;\ k|f= ln=n] sG;N6]G;L ;]jf afkt k|sfz

P08 s+= nfO{{ ?=%),))).– e'QmfgL ug'{kg]{df !% k|ltztn] x'g] /sd ?=&,%)).–

e'QmfgLdf s/ s§L u/L ?=$@,%)).– dfq k|sfz P08 s+= nfO{{ e'Qmfg u/L

;DalGwt /fh:j sfof{nodf bflvnf u/]sf] /x]5 eg] o;/L bflvnf ePsf] s/

/sd;d]t e'QmfgLsf] c+z dflgg]5 . o; k|sf/ sNkgf P08 ;G;\ k|f=ln=n] s'n

e'QmfgL ?=%),))).– g} vr{ s§L bfaL ug{ ;Sg]5 eg] k|sfz P08 s+=n]

?=%),))).– g} e'QmfgL k|fKt u/]sf] dfgL cfodf ;dfj]z ug'{k5{ .

bkmf (#-@_M clGtd ¿kdf s/ s§L x'g] e'QmfgL afx]ssf] s'g} e'QmfgLdf s/ s§L

ePsf] /x]5 eg] s/ s§L x'g] JolQmn] b]xfo adf]lhdsf] s/ /sd bflvnf u/] ;/x

dflgg]5 M–

-s_ bkmf *&, ** jf *( adf]lhd e'QmfgLdf s§L ul/Psf] s/ /sd,

clu|d s/ s§L tyf s/ c;'nL, @)&& | 50

-v_ clu|d s/ s§L ug]{ JolQm jf s/ s§L x'g] JolQmn] bkmf () sf]

pkbkmf -#_ adf]lhdsf] jf e'QmfgLdf s/ s§L u/]sf] dflgg] s/ /sd

ljefudf bflvnf u/]sf] eP To:tf] /sd .


pbfx/0f @=^@M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] sG;N6]G;L ;]jf afkt k|sfz P08

sDkgLnfO{{ ?=%),))).– e'QmfgL ug'{kg]{df !% k|ltztn] x'g] /sd ?=&,%)).–

e'QmfgLdf s/ s§L u/]sf]] /x]5 eg] o;/L s§L ePsf] s/ /sd k|sfz P08

sDkgLn] s/ bfloTj afkt bflvnf u/]sf] cyf{t Advance Tax dflgg]5 / cfkm\gf]

s'n s/ bfloTj;Fu ldnfg ug{ ;Sg]5 .

t/ lghnfO{{ ;f] /sd e'QmfgL ubf{ s/ s§L gu/]sf] cj:yfdf To:tf] /sd bkmf

()-#_ adf]lhd k|f=ln=n] bflvnf u/]sf] eP klg k|sfz P08 sDkgLn] bflvnf

u/]sf] dflgG5 . e'QmfgLdf s/ s§L gu/L bflvnf u/]sf] /sd bkmf ()-*_ sf]

Joj:yf adf]lhd bflvnf ug]{ sNkgf P08 ;G;\ k|f=ln=n] k|sfz P08

sDkgL;Fu lkmtf{ dfu ug{ eg] kfpFb5 .

bkmf (#-#_M pkbkmf -@_ adf]lhdsf] /sd s/ s§L x'g] JolQmn] ;f] e'QmfgL

u/]sf] cfo jif{df bflvnf ug'{kg]{ s/ /sddf dfq ldnfg ug{ bfaL ug{ ;Sg]5 .


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nflu 3/ ef8fdf dfl;s ?=%),))).–ltg]{ u/L lnPsf /x]5g\ . lghn] dfl;s

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BCZ & Co. nfO{{ a'emfpg] u/]sf] /x]5 . BCZ & Co. n] cfkm\gf] cfo ljj/0f

a'emfpg] qmddf cf=j=)&^.&& sf] ltg'{kg]{ bfloTj ?=!,)),))).–/x]5 eg]

pQm ltg'{kg]{ bfloTj /sd ?=!,)),))).– af6 3/ef8f afkt ABC

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pbfx/0f @=^$M dfgf}, ;f] cfo jif{, BCZ & Co. n] ltg'{kg]{ bfloTj /sd

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a'emfPsf] /sd ?=^),))).– s/ ldnfg u/L P]gsf] bkmf !!# cg';f/ csf]{

jif{df ldnfg ug{sf nflu Carry Forward ug{ kfpg] jf Refund sf] nflu

bfaL ug{ ;Sg]5g\ .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 51

pbfx/0f @=^%M dfgf}+ pQm Co. n] cf=j=@)&%.&^ sf] ltg'{kg]{ s/ bfloTj

?=!,)),))).– df ;f]xL cfly{s jif{df ABC Company dfkm{t lt/]sf] 3/ef8fsf]

e'QmfgLdf s/ ldnfg ug{ 5'6]sf] /x]5 . BCZ Co. n] pQm >f]tdf s§f ul/Psf]

e'QmfgLdf s/ cf=j=@)&%.&^ df lt/]sf] e'QmfgLdf s/ /sd kl5Nnf] cf=j=df s/

ldnfg bfaL ug{ kfpg] 5}g . t/, P]gsf] bkmf !!# adf]lhd a9L lt/]sf] s/

lkmtf{sf] nflu bfaL ug{ ;Sg]5 .

@=!@ s§L ul/Psf] s/sf] ljj/0f / e'QmfgL M

cfos/ P]g, @)%* sf] bkmf () adf]lhd s§L ul/Psf] s/sf] ljj/0f ;DalGwt

sfof{nodf bflvnf ug'{kg]{ x'G5 .

bkmf () -!_M clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] kRrL;

lbgleq ljefun] tf]s]sf] tl/sf / 9fFrfdf ljefudf ljj/0f bflvnf ug'{ kg]{5 .

s/ s§L ljj/0f bflvnf ubf{ ljefusf] Web-site: www.ird.gov.np dfkm{t ljB'tLo

dfWod Electronically ljj/0f (E-TDS) bflvnf ug'{ kg]{5 . cyf{t, e'QmfgLdf s/ s§L

ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] @% lbgleq E-TDS dfkm{t jf

;DalGwt /fh:j sfof{nodf bflvnf ug{' kg]{5 . ;f] Joj:yfsf ;DaGwdf tnsf]


pbfx/0f @=^^M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] cfkm\gf sd{rf/Lsf] @)&^

kmfu'g dlxgfsf] kfl/>lds e'QmfgL ubf{ ?=%),))).– s/ s§f u/]sf] /x]5,

To:t} ;f] dlxgfdf Pljl; sDkgLnfO{ ?= ! nfv 3/ axfn e'QmfgL ubf{

?=!),))).– s/ s§f u/]sf] /x]5 . pQm s/ s§L ljj/0f ;f] k|f=ln=n] @)&^

r}q dlxgfsf] @% ut]leq ljefun] tf]s]sf] tl/sf / 9fFrfdf ;DalGwt /fh:j

sfof{nodf ljj/0f ;lxt a'emfpg' kb{5 .

bkmf ()-@_M pkbkmf -!_ df plNnlvt ljj/0f;Fu clu|d s/ s§L ug]{ JolQmn]

s§L ul/Psf] s/ jf pkbkmf -#_ adf]lhd s/ s§L u/]sf] dflgPsf] /sd

pkbkmf -!_ df plNnlvt Dofbleq ljefudf bflvnf ug'{ kg]{5 .

clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] @% lbgleq,

cyf{t a}zfv dlxgfe/ s/ s§L ul/Psf] ljj/0f h]i7 @% ut] leq E-TDS

dfkm{t ljj/0f bflvnf ug'{kg]{ / s/ s§L ul/Psf] /sd ljefudf jf /fh:j

clu|d s/ s§L tyf s/ c;'nL, @)&& | 52

vftf ;~rfng x'g] a}+sdf bflvnf ug'{ kg]{5 . clu|d s/ s§L zLif{ssf cfwf/df

hDdf ul/g'kg]{ ;DalGwt /fh:j vftf ljj/0f o;} lgb]{lzsfsf] cg';"rLdf

pNn]v ul/Psf] 5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]

5 M

pbfx/0f @=^&M dfgf}+, dfly pbfx/0f @=^^ df plNnlvt s/ s§L ljj/0fsf]

;fy s§f u/]sf] clu|d s/ /sd @)&^ r}q dlxgfsf] @% ut]leq ;DalGwt

/fh:j sfof{nodf a'emfpg' kb{5 .

bkmf ()-#_M clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd

s/ s§L gu/]sf] eP klg ;f] s/ s§L x'g'kg]{ ;dodf ;f] s/ s§L ul/Psf]

dflgg]5 .

clu|d s/ s§L ug]{ bfloTj ePsf] JolQmn] s/ s§L x'g'kg]{ e'QmfgLdf s/ s§L

ug'{ kg]{5 . o:tf] JolQmn] To:tf] e'QmfgLdf s/ s§L ug{ 5'6fPsf] eP tfklg

P]gsf] bkmf () sf] pkbkmf -#_ adf]lhd ljefun] To:tf] JolQmaf6 s/ c;'n

ug{ ;Sb5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f @=^*M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] d"=c=s/ k|of]hgsf] lgldQ btf{

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cfk"lt{ lnPsf] /x]5 . pQm /sd e'QmfgL ubf{ sNkgf P08 ;G;\ k|f=ln=n] >f]tdf

s/ s§f gu/L e'QmfgL u/]sf] /x]5 . lbg]; ;Knfo;{sf] e'QmfgLdf s/ s§f

gu/]sf] eP tfklg sNkgf P08 ;G;\ k|f=ln=n] ;f] e'QmfgL afkt !=% k|ltztn]

x'g cfpg] s/ /sd cyf{t ?=!,%)).–s§L ul/Psf] dflgg]5 .

pbfx/0f @=^(M dfgf}+, u'?hL sDkgLn] k/fdz{bftfnfO{{ e'QmfgL u/]sf] ;]jf

z'Ns ?=!,)),))).– df ?=!%,))).– s/ s§L u/]sf /x]g 5 . e'QmfgLdf s/

s§Lsf] ;DaGwdf sfof{noaf6 5fglag ubf{ e'QmfgLdf s/ s§L gu/]sf]

b]lvof] . o:tf] cj:yfdf e'QmfgLdf s/ s§L gu/]sf] ?=!% xhf/ bkmf ()-#_

/ ()-*_ adf]lhd lghaf6 s§L ePsf] dfgL P]gsf] bkmf !@) sf] v08 -s_

adf]lhd s/ /sdsf] krf; k|ltztn] x'g] ?=&,%)).– z'Ns ;d]t nufpg'

kb{5 .

bkmf ()-$_M bkmf *&, **, **s= jf *( adf]lhd s'g} s/ s§L ul/Psf] /sd

jf pkbkmf-#_ adf]lhd s/ s§L u/]sf] dflgg] /sd ;f] clu|d s/ s§L ug]{

JolQmn] bflvnf ug'{ kg]{5 / pkbkmf -%_ nfu" x'g] cj:yfdf s/ s§L x'g]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 53

JolQmn] pkbkmf -!_ df plNnlvt cjlw kZrft\ kRrL; lbgleq ;f] s/ bflvnf

ug'{ kg]{5 .


pbfx/0f @=&)M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] cfkm\gf sd{rf/Lsf] r}q

dlxgfsf] kfl/>lds e'QmfgL ubf{ ?=%),))).– s/ s§f u/]sf] /x]5 . pQm

s§f u/]sf] clu|d s/ /sd a}zfv dlxgfsf] @% ut]leq ljefun] tf]s]sf]

tl/sf / 9fFrfdf sfof{nodf ljj/0f ;lxt a'emfpg' kb{5 . P]gsf] bkmf *&,

**, **s= jf *( adf]lhd clu|d s/ s§f ug{'kg]{df gul/Psf] eP tfklg

pQm e'QmfgL clu|d s/ s§f ePsf] dflgg] x'Fbf e'QmfgL ePsf] dlxgf ;dfKt

ePsf] @% lbgleq ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kb{5 .

bkmf *&, **, **s= jf *( cg';f/ clu|d s/ s§f u/]sf] /sd s§f

gul/Psf] eP klg e'QmfgL x'g] ;dodf s§f ug'{kg]{ /sdnfO{{ s§f ul/P ;/x

dfgL clu|d s/ s§f ug]{ bfloTj ePsf] JolQmn] @% lbgleq ;DalGwt /fh:j

sfof{nodf bflvnf ug'{ kb{5 .

bkmf ()-$s_M pkbkmf -$_ df h'g;'s} s'/f n]lvPsf] eP tfklg P]gsf] bkmf $

sf] pkbkmf -$s_ adf]lhd sf/f]af/sf] cfwf/df s/ ltg]{ JolQmn] kl/R5]b–!&

adf]lhd s§f ul/Psf] clu|d s/ ls:tfaGbL s/ ltg]{ ;dodf bflvnf ug'{

kg]{5 .

bkmf ()-%_M b]xfo adf]lhdsf] cj:yfdf clu|d s/ s§L x'g] JolQm / ;f]

clu|d s/ s§L ug]{ JolQm b'j}hgf ;+o'Qm ¿kdf / 5'§f5'6} ¿kdf ;f] s/ /sd

ljefudf bflvnf ug{ lhDd]jf/ x'g]5g\ M–

-s_ clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd

s'g} e'QmfgLaf6 s/ s§L gu/]df, /

-v_ clu|d s/ s§L ug]{ JolQmn] pkbkmf -#_ adf]lhd s/ s§L u/]sf]

dflgg] /sd pkbkmf -$_ adf]lhd s/ bflvnf ug'{kg]{ ldltleq

ljefudf bflvnf gu/]df .

clu|d s/ s§L ug]{ bfloTj ePsf] JolQmn] bkmf *&, **, **s= jf *( df

tf]lsPsf e'QmfgLdf clu|d s/ s§f gu/]sf] / s§f gu/] tfklg s§f ug'{kg]{

;dodf s§f u/]sf] dflgg] clu|d s/ /sd dlxgf ;dfKt ePsf] @% lbgleq

clu|d s/ s§L tyf s/ c;'nL, @)&& | 54

;DalGwt /fh:j sfof{nodf bflvnf gu/]sf] cj:yfdf clu|d s/ s§L ug]{ / x'g]

JolQm ;+o'Qm ¿kdf jf 5'§f5'§} ¿kdf s/ /sd bflvnf ug{ lhDd]jf/ x'G5g\

(Jointly and severally liable) .

bkmf ()-^_M clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *(

adf]lhd s/ s§L u/L ljefudf bflvnf u/]sf]df ;f] s/ s§L ePsf] e'QmfgLsf

ljifodf s/ s§L x'g] JolQmåf/f s'g} bfaL ul/Pdf ;f] /sd s/ s§L x'g]

JolQmnfO{{ e'QmfgL u/] ;/x dflgg]5 .


pbfx/0f @=&!M dfly pbfx/0f @=&@ df pNn]lvt sNkgf P08 ;G;\ k|f=ln=n]

s'n 3/ axfn e'QmfgL ?=!,)),))).– df clu|d s/ s§L u/]sf] ?=!),))).–

;DalGwt /fh:j sfof{nodf bflvnf u/]sf] /x]5 eg] ;f] /sd lgh

3/ef8fdf lbg] lgsfonfO{ g} e'Qmfg u/] ;/x x'g]5 .

bkmf ()-&_M bkmf *&, **, **s= jf *( adf]lhd s/ s§L gu/]sf] /sd

clu|d s/ s§L ug]{ JolQmn] ljefunfO{{ bflvnf u/]sf] ePdf ;f] bflvnf ePsf]

s/ /sd a/fa/sf] /sd ;f] s/ s§L x'g'kg]{ JolQmaf6 c;"n pk/ ug{ kfpg]5 .


pbfx/0f @=&@M dfgf}+, k|f0f kv]? g]kfn a}+s lnld6]8df ;~rfns /x]5g\ .

lghn] a}+ssf] a}7sdf pkl:yt eO{ 5nkmn u/] cg'¿k a}7s eQfsf] ¿kdf

?=%,))).– k|fKt u/]sf /x]5g\ . t/ e'QmfgL ubf{sf cj:yfdf clu|d s/ s§f

gu/L e'QmfgL lbPsf] /x]5 . t/ g]kfn a}+s lnld6]8n] pQm /sd cyf{t !%

k|ltztsf b/n] x'g] clu|d s/ /sd ?=&%).– ;DalGwt /fh:j sfof{nodf

a'emfO{ lbPsf /x]5g\ eg] To:tf] cj:yfdf g]kfn a}+s lnld6]8n] lgh

;~rfnsaf6 pQm ?=&%).– c;'n pk/ ug{ ;Sb5 . t/, pQm s/ /sd

bflvnf ug]{ ;Gbe{df ;f] a}+sn] s'g} Aofh tyf z'Ns;d]t ljefudf bflvnf

u/]sf] /x]5 eg] o:tf Aofh tyf z'Ns eg] bfaL ug{ ;Sg] 5}g .

bkmf ()-*_M s'g} JolQmn] pkbkmf -!_ jf -@_ adf]lhd bflvnf ug'{kg]{ ljj/0f jf

s/ bflvnf gu/]sf] jf s'g} JolQmsf] ;DaGwdf pkbkmf -%_ sf] cj:yf /x]sf]

s'/fdf ljefu ljZj:t ePdf bflvnf gu/]sf] jf 36L bflvnf u/]sf] /sd /

bkmf !!( adf]lhdsf] Aofh tyf clu|d s/ s§L ug{'kg{] e'QmfgLdf s/ s§L

clu|d s/ s§L tyf s/ c;'nL, @)&& | 55

gu/]sf]df bkmf !@) adf]lhdsf] z'Ns ;d]t bflvnf ug{ cfb]z lbg ;Sg]5 .

t/ To:tf] cfb]z lbg'eGbf klxn] plrt sf/0f vf]nL ;f] cfb]zsf ;DaGwdf

;kmfOsf] ;a't k|df0f k]z ug{ !% lbgsf] Dofb lbO{ lnlvt ;"rgf lbg' kg]{5 .

@=!# s/ s§L] k|df0fkq M

cfos/ P]g, @)%* sf] bkmf (! Adf]lhd clu|d s/ s§L ug]{ JolQmn] s/ s§L

x'g] JolQmnfO{{ lgDgfg';f/sf] s/ s§Lsf] k|df0fkq pknAw u/fpg' kg]{5 M

bkmf (!-!_M clu|d s/ s§L ug]{ JolQmn] s/ s§L x'g] JolQmnfO{{ pkbkmf -@_ df

tf]lsPsf] ;dodf b]xfo adf]lhdsf] s/ s§L k|df0fkq pknAw u/fpg'

kg]{5 M

-s_ ljefuåf/f s'g} tl/sf tf]lsPsf] eP ;f] tl/sf adf]lhd k|dfl0ft

ul/Psf], /

-v_ bkmf *&, **, **s= jf *( adf]lhd s§L ul/Psf] s/ /sd tyf

e'QmfgL /sdx? V'n]sf] .

bkmf (!-@_M clu|d s/ s§L u/]sf] cjlw v'nfO{{ clu|d s/ s§L u/]sf] dlxgf

;dfKt ePsf] ldltn] kRrL; lbgleq clu|d s/ s§L k|df0fkq k|bfg ug'{ kg]{5.

bkmf (!-#_M pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg bkmf *& adf]lhd s/

s§L ul/Psf] cj:yfdf clu|d s/ s§L k|df0fkq b]xfo adf]lhd k|bfg ug'{

kg]{5 M

-s_ ;f] k|df0fkq ;f] cfo jif{df ;f] sd{rf/L axfn /x]sf] cjlwe/sf] nflu dfq

x'g]5 .

-v_ ;f] k|df0fkq ;f] jif{ ;dfKt ePsf] ldltn] tL; lbgleq pknAw u/fO{

;Sg'kg]{5 jf ;f] jif{df ;f] sd{rf/Ln] ;f] clu|d s/ s§L ug]{

JolQmsf]df /f]huf/L ug{ 5f]8]sf] eP ;f] /f]huf/L 5f]8]sf] ldltn] tL;

lbgleq ;f] k|df0fkq pknAw u/fpg' kg]{5 .

P]gsf] bkmf (! adf]lhd clu|d s/ s§L ug]{ JolQmn] clu|d s/ s§L x'g]

JolQmnfO{{ pknAw u/fPsf] clu|d s/ s§L k|df0fkqnfO{{ s/ bflvnfsf] k|df0f

dflgPsf] x'Fbf ;f]nfO{{ k|dfl0ft ug{ cGo sfuhft;Fu le8fg ul//xg' kb}{g .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 56

#= clu|d s/ c;'nL (Tax Collection at Source)

#=! sdf]l86L km\o"r/ dfs]{6

cfos/ P]g, @)%* sf] bkmf (%s=n] sdf]l86L km\o'r/ dfs]{6df ePsf] d'gfkmf /

nfe, z]o/ laqmLdf ePsf] nfe / k|fs[lts JolQmsf] 3/ hUuf laqmL sf/f]af/

tyf ;f] sf/f]af/df ePsf] nfedf ;f] nfe k|fKt ePsf] ljGb'df g} clu|d s/

c;'n ug]{ u/fpg] Joj:yf u/]sf] 5 .

bkmf (%s=-!_M sdf]l86L km\o"r/ dfs]{6 cGtu{t Jofkf/ ug]{ JolQmaf6 ;f] JolQmn]

;f] Joj;foaf6 k|fKt ug]{ d'gfkmf / nfedf bz k|ltztsf b/n] x'g] /sd sdf]l86L

km\o'r/ dfs]{6 ;~rfng ug]{ lgsfon] clu|d s/ c;'n ug'{ kg]{5 .

sdf]l86L km\o"r/ dfs]{6 eljiodf x'g] d"No j[l¢ jf d"Nodf cfpg] lu/fj6af6 x'g

;Sg] kmfObf / 3f6fnfO{{ ljZn]if0f u/L Future Contract u/L lglZrt zt{sf

cfwf/df ul/g] Jofkf/nfO{{ sdf]l86L km\o"r/ dfs]{6 jf sdf]l86L PS;]~h klg

elgG5 . o; Jofkf/sf rf/ kIf x'G5g . sdf]l86L km\o"r/ dfs]{6 ;]jf ;~rfng ug]{

sDkgL, To; sDkgLdf Jofkf/ jf ;]jf k|j¢{g ug]{ a|f]s/ sDkgL, hf]lvd axg ug]{

Clearing Agent jf Clearing Member Company / Jofkf/ ug]{ JolQm . of]

Jofkf/sf] lgoGq0f Joj:yfkg ahf/ ;]jf pknAw u/fpg] sDkgLn] ub{5 . Jofkf/

ug]{ JolQm jf Client n] a|f]s/ -bnfn_ dfkm{t Jofkf/ ug]{ ;Demf}tf ub{5 / lglZrt

j:t'sf] /fli6«o tyf cGt/f{li6«o d"Nosf] cfwf/df lglZrt cjlw kZrft laqmL ug]{

zt{df vl/b ;Demf}tf ul/G5 . ;Demf}tf ubf{ lglZrt k|ltzt w/f}6L /fVg' kb{5 .

laqmL ug]{ ldltdf Tof] j:t'sf] ahf/ d"No j[l4 ePdf kmfObf / 36]df 3f6f x'G5 .

bnfnn] vl/bstf{ / laqm]tfaLr ;Demf}tf u/fpg] sfo{ ub{5 . pgL aLrdf ;Demf}tf

gePdf Clearing Agent n] vl/b ub{5g . ;dfGotofM o;df j:t'sf] x:tfGt/0f

ul/b}g t/ j:t' g} lng rfx]df cfjZos k|lqmof k"/f u/L j:t' 8]lne/L ug]{

ul/G5 . o:tf] km\o"r/ dfs]{6 ;]jf pknAw u/fP dfkm{t Client cyf{t Jofkf/ ug]{

JolQmaf6 ;]jf z'Ns ;]jf ;~rfng ug]{ sDkgL / bnfnn] lng] ub{5g eg] Jofkf/

ug]{nfO{{ j:t'sf] d"No 36a9sf] cfwf/df d'gfkmf jf 3f6f x'G5 . ;]jf k|bfos

-sdf]l86L km\o"r/ dfs]{6 ;]jf ;~rfng ug]{ sDkgL, To; sDkgLdf Jofkf/ ;]jf

k|j4{g ug]{ a|f]s/ sDkgL_ nfO{{ e'Qmfg u/]sf] ;]jf z'Nsdf ;f] ;]jf k|bfos d"=c=s/

k|of]hgsf] nflu btf{ ePdf P]gsf] bkmf **-!_-$_ adf]lhd !=%Ü sf b/n] Pjd\

d"=c=s/df btf{ geP P]gsf] **-!_ cg';f/ !%Ü sf b/n] clu|d s/ sl§ ug'{k5{ .

hf]lvd axg ug]{ Clearing Agent jf Clearing Member Company n] P]gsf] bkmf

#&-!_ adf]lhd u0fgf u/]sf] d'gfkmf / nfedf bkmf (%s=-!_cg';f/ !)Ü n] clu|d s/

clu|d s/ s§L tyf s/ c;'nL, @)&& | 57

c;'n ug'{ kb{5 . ahf/sf] lgoGq0f tyf Joj:yfkg ahf/ ;]jf pknAw u/fpg] sDkgL

(Commodity Exchange) sf] x'g] x'Fbf hf]lvd axg ug]{ Clearing Agent jf

Clearing Member Company n]] k|fKt ug]]{ d'gfkmf / nfedf clu|d s/ c;'n u/L

bflvnf ug]{ bfloTj klg ;f]xL sDkgLsf] /xG5 . ;f] Joj:yfsf ;DaGwdf tnsf]


pbfx/0f #=!M dfgf}+, Nepal Commodity Exchange Limited (NCEL) sdf]l86L

km\o"r/ dfs]{6 ;]jf ;~rfng ug]{ sDkgL xf] . o; sDkgLdf @) eGbf a9L a|f]s/

cfa¢ /x]5g . h;df Himal Broker Company P. Ltd. klg Pp6f /x]5 . o;

a|f]s/ sDkgLdf s[i0f k|;fb eGg] JolQmn] ldlt @)&^.$.!% df ! lsnf] ;'g vl/b

ug]{ ;Demf}tf u/]sf /x]5g\ . ;f] lbg ! lsnf] ;'gsf] cGt/f{li6«o ahf/ d"No ?=@%

nfv /x]5 . ;Demf}tf cg';f/ @ dlxgf kZrft cyf{t ldlt @)&^.̂ .!% df s[i0f

k|;fbn] laqmL ug]{ k|fjwfg /x]5 . s[i0fk|;fbn]] ;Demf}tf ldltdf pQm ;'gsf]

ahf/ d"Nosf] !) k|ltztn] x'g] /sd ?=@,%),))).– a|f]s/ dfkm{t NCEL df

hDdf u/]sf /x]5g\ . vl/b ;Demf}tf ubf{ ;]jf z'Ns ?=!),))).– e'QmfgL u/]sf

/x]5g\ . pQm ;]jf z'Nsdf d"=c=s/ k|of]hgsf] nflu btf{ ePdf P]gsf] bkmf **-

!_-$_ adf]lhd !=%Ü sf b/n] / d"=c=s/df btf{ gePsf] eP P]gsf] bkmf **-!_

cg';f/ !%Ü sf b/n] clu|d s/ s§L ug'{k5{ . ;Demf}tfsf] cGTo -ldlt

@)&^÷^÷!%_ df dfgf}+, ! lsnf] ;'gsf] ahf/ d"No @& nfv /x]5 . o;

sf/f]af/df s[i0fk|;fbnfO{{ ePsf] nfe ?=! nfv () xhf/ -?=@& nfv–?=@%

nfv–?=!) xhf/_ df !) k|ltztn] x'g] ?=!( xhf/ clu|d s/ c;'n u/L NCEL

n] ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{kb{5 .

#=@ lwtf]kq laqmLsf] nfe

cfos/ P]g, @)%* sf] bkmf (%s=-@_ df lwtf]kqsf] vl/b las|Lsf] sf/f]af/

ePsf] nfedf clu|d ?kdf c;'n ug'{kg]{ s/ ;DaGwdf lgDgfg';f/sf] Joj:\yf

/x]sf] 5M

bkmf (%s=-@_M k|rlnt sfg'g adf]lhd btf{ eO{ lwtf]kqsf] vl/b laqmLsf]

sf/f]af/ ug]{ afl;Gbf lgsfo afx]s cGo s'g} JolQmnfO{{ s'g} afl;Gbf lgsfodf

/x]sf] lxtsf] lgM;u{af6 nfe x'g uPdf bkmf #& adf]lhd u0fgf ul/Psf]

To:tf] nfedf b]xfo adf]lhd clu|d s/ c;'n ug'{ kg]{5 M–

clu|d s/ s§L tyf s/ c;'nL, @)&& | 58

-s_ g]kfn lwtf]kq af]8{df ;"lrs/0f ePsf] lgsfosf] lxtsf] lgM;u{af6 k|fKt

nfesf] xsdf lwtf]kq ljlgdo ahf/sf] sfo{ ug]{ lgsfon] afl;Gbf

k|fs[lts JolQmsf] xsdf nfe /sdsf] kfFr k|ltzt, afl;Gbf lgsfosf]

xsdf nfe /sdsf] bz k|ltzt / cGosf] xsdf nfe /sdsf] kRrL;

k|ltztsf b/n],


pbfx/0f #=@M dfgf}+, clgn;Fu Nepal Stock Exchange Ltd. df ;"rLs[t Standard

Chartered Bank Nepal Ltd. sf] ?=!)).–b/ c+lst %)) yfg ;fwf/0f z]o/ /x]5 .

pQm z]o/ laqmL ug{ :6s a|f]s/ -z]o/ bnfn_ nfO{{ cg'/f]w u/]sf /x]5g\ . pQm z]o/

lgh clgnn] k|lt z]o/ !,))).– df vl/b u/]sf /x]5g\ . z]o/ vl/b ubf{

?=$,))).– a|f]s/ sldzg ;d]t clgnn] lt/]sf /x]5g\ . z]o/ bnfnn] pQm z]o/

k|lt z]o/ ?=&,))).– df laqmL u/L lbPsf] /x]5 . z]o/ laqmL ubf{ a|f]s/nfO{{ sldzg

afkt ?=!&,%)).– lt/]sf /x]5g\ . o; cj:yfdf lghsf] nfe lgDgfg';f/ u0fgf u/L

clu|d s/ c;'n u/L afFsL /sd e'QmfgL lbg' kb{5 .

pQm z]o/ laqmLdf nfesf] u0fgf lgDgfg';f/ x'g]5 M

laqmL d"No M 500 x ? 7,000 = ?=35,00,000/- nfut (outgoings) M

z]o/ d"No 500 x ?= 1,000 = ?=5,00,000/- hf]8 M z]o/ bnfn sldzg

vl/bdf ?=4,000/- laqmLdf ?=17,500/-

s'n nfut (outgoings) M ?=5,21,500/- z]o/ laqmL afkt nfe M ?=29,78,500/- z]o/ laqmL afkt Nepal Stock Exchange Ltd. n] ;DalGwt bnfn dfkm{t %

k|ltztsf b/n] x'g] ?=!,$*,(@%.–clu|d s/ c;'n u/L afFsL /sd

?=##,##,%&%.–lgh clgnnfO{{ lgDgfg';f/ e'QmfgL lbg' kb{5 .

laqmLM d"No ?= 35,00,000/-

Go"gM

laqmLdf z]o/ bnfn sldzg ?= 17,500/-

clu|d s/ s§L tyf s/ c;'nL, @)&& | 59

>f]tdf s/ s§L x'g] /sd ?= 1,48,925/-

hDdf e'QmfgL ?= 33,33,575/-

t/, olb pQm z]o/ laqmL afl;Gbf k|fs[lts JolQmn] gu/L s'g} afl;Gbf

lgsfon] u/]sf] eP !) k|ltzt / u}/ afl;Gbf JolQmn] u/]sf] eP @%

k|ltztsf b/n] clu|d s/ c;'n ug'{ kb{5 .

-v_ g]kfn lwtf]kq af]8{df ;"lrs/0f gePsf] lgsfosf] lxtsf] lgM;u{af6

k|fKt nfesf] xsdf h'g lgsfosf] lxt lgM;u{ ePsf] xf] ;f]xL lgsfon]

afl;Gbf k|fs[lts JolQmsf] xsdf nfe /sdsf] bz k|ltzt, afl;Gbf

lgsfosf] xsdf nfe /sdsf] kGw| k|ltzt / cGosf] xsdf nfe

/sdsf] kRrL; k|ltztsf b/n] .


pbfx/0f #=#M dfgf}+, g]kfn a}+s ln=n] g]kfn lwtf]kq af]8{df ;"lrs/0f gePsf]

k"jf{~rn u|fdL0f ljsf; a}+sdf /x]sf] z]o/ lzgf; sDkgLnfO{{ ?=!!$.– sf

b/n] @,)),))).– lsQf laqmL u/]sf] /x]5 . pQm z]o/sf] nfut d"No

?=!)).– /x]5 . o; cj:yfdf g]kfn a}+s lnld6]8af6 z]o/ gfd;f/L ug]{

lgsfon] clu|d s/ lgDgfg';f/ c;'n ug'{ kb{5 .

laqmL d"No M 114 x 2,00,000.– = ?=2,28,00,000/- Go"g nfut d"No 100 x 2,00,000 = ?=2,00,00,000/- nfe M ?=28,00,000/- o;/L bkmf #& cg';f/ u0fgf ul/Psf] nfe /sd ?=@*,)),))).– df !%

k|ltztsf b/n] clu|d s/ c;'n ul/g' kb{5 . o;/L nfedf s/ s§f ug'{kg]{

bfloTj k"jf{~rn u|fdL0f ljsf; a}+ssf] x'g]5 .

t/, olb pQm z]o/ pQm lgsfosf] lxtflwsf/L afl;Gbf k|fs[lts JolQmn]

laqmL u/]sf] eP nfe /sddf !) k|ltztsf b/n] / u}/ afl;Gbf JolQmn]

laqmL u/]sf] eP @% k|ltztsf b/n] clu|d s/ c;'n ug'{ kb{5 .

bkmf (%s=-@s_M pkbkmf -@_ sf] v08 -s_ adf]lhdsf] nfe u0fgf ubf{ h'g

lgsfosf] lxt lg;u{ x'g] xf] To:tf] lgsfodf ;f] ldltdf ;f] JolQmsf]

:jfldTjdf /x]sf] lxtsf] efl/t cf};t nfutsf] cfwf/df ug'{ kg]{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 60

of] k|0ffnL cGtu{t s'g} Ps JolQmsf] nflu s'g} sDkgLsf] dfq cfwf/ d"No

x'g]5 . s'g} JolQmn] s'g} Ps sDkgLsf] ljleGg d"Nodf z]o/ vl/b u/]sf] 5

eg] pQm JolQmsf] nflu pSQm sDkgLsf] nflu cf}ift u0fgf s'n nfutnfO{

s'n z]o/ ;+Vofn] efu u/]/ lgsflnG5 . nufgLstf{sf] nflu jf:tljs nfutsf

cfwf/df Weighted Average Cost u0fgf ul/G5 .

pbfx/0f #=$M dfgf} ABC sDkgLdf o'Qm k|;fb ;'j]bLsf] b]xfo adf]lhdsf] z]o/

vl/b laqmLsf] cj:yfdf Weighted Average Cost b]xfo adf]lhd u0fgf

ul/G5 .

ABC Company

SN Particular No.of

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Cost

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Share

Amount Cost in

Total

Balance

Share

Weighted

cost per

Share

1. IPO 100 100 10000 10000 100 100

2. Bonus 50 100 5000 15000 150 100

3. Secondary

buy

200 400 80000 95000 350 271.43

4. Secondary

sale

-50 300 -15000 80000 300 266.67

5. Secondary

buy

70 350 24500 104500 370 282.43

6. Right share 50 100 5000 109500 420 260.71

7. Secondary

buy

500 300 150000 259500 920 282.07

8. Sale -200 350 -70000 189500 720 263.19

o;/L dfly plNnlvt efl/t cf};t u0fgf ubf{ k|To]s nufgLstf{sf] jf:tljs

nfutsf cfwf/df k'FhLut nfes/ u0fgf ul/G5 .

bkmf (%s=-#_M pkbkmf -@_ sf] v08 -v_ adf]lhdsf] lxt lgM;u{ eO{ sDkgL

/lhi6«f/ sfof{non] z]o/ clen]vLs/0f ubf{ nfe /sddf clu|d s/ bflvnf

clu|d s/ s§L tyf s/ c;'nL, @)&& | 61

ePsf] k|df0f k]z ePkl5 dfq clen]vLs/0f ug'{ kg]{5 .

bkmf (%s=-$_M pkbkmf -@_ df dfly h'g;'s} s'/f n]lvPsf] eP tfklg ;fd'lxs

nufgL sf]if -Do'r'cn km08_ åf/f nufgL ul/Psf] lxtsf] lgM;u{sf] xsdf clu|d s/

c;'n ul/g] 5}g .

#=# k|fs[lts JolQmsf] 3/ hUUff lgM;u{df k'FhLut nfe

cfos/ P]g, @)%* sf] bkmf (%s=sf] pkbkmf -#_ df k'FhLut nfedf clu|d s/

c;'nLsf] k|fjwfg pNn]v ul/Psf] 5 . o; bkmfdf hUuf tyf 3/hUuf –u}/

Jofj;flos s/of]Uo ;DklQ_ sf] lgM;u{df s/ nfUg] Joj:yfnfO{{ yk k|i6

kfl/Psf] 5 . P]gsf] bkmf @ sf] v08 –b_ df u}/ Jofj;flos s/of]Uo ;DklQnfO{{

lgDgfg';f/ kl/eflift ul/Psf] 5 M

æu}/ Jofj;flos s/of]Uo ;DklQÆ eGgfn] b]xfosf ;DklQafx]ssf hUuf,

ejg tyf s'g} lgsfodf /x]sf] lxt jf ;'/If0f ;Demg' k5{ M–

-!_ Jofj;flos ;DklQ, x|f;of]Uo ;DklQ jf Jofkfl/s df}Hbft,

-@_ s'g} k|fs[lts JolQmsf] lgDg cj:yfsf] lghL ejg –

-s_ cljlR5Gg bz jif{ jf ;f]eGbf a9L cjlw :jfldTjdf /x]sf], /

-v_ ;f] JolQmn] cljlR5Gg jf k6s k6s u/L s'n bz jif{ jf bz jif{

eGbf a9L a;f]af; u/]sf],

:ki6Ls/0fM o; v08sf] k|of]hgsf nflu lghL ejg eGgfn] ejg /

ejgn] cf]u6]sf] If]qkmn a/fa/sf] hUuf jf Ps /f]kgL hUufdWo] h'g

36L x'G5 To;nfO{ ;Demg'k5{ .

-#_ s'g} lxtflwsf/Lsf] cjsfz sf]ifdf /x]sf] lxt,

-$_ s'g} k|fs[lts JolQmsf] bz nfv ?k}ofFeGbf sd d"Nodf lgM;u{ u/]sf]

hUuf, 3/hUuf tyf lghL ejg, jf

-%_ tLg k':tfleq ePsf] vl/b laqmL afx]s cGo lsl;dn] x:tfGt/0f u/L

lgM;u{ u/]sf] ;DklQ .

u}/ Jofj;flos s/of]Uo ;DklQsf] lgM;u{sf] nfe cyf{t k'FhLut nfe –hUuf tyf

3/hUuf_ df s/ s§Lsf] k|fjwfgsf ;DaGwdf P]gsf] bkmf (%s=-%_ df lgDgfg';f/

Joj:yf u/]sf] 5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 62

bkmf (%s=-%_M s'g} k|fs[lts JolQmsf] hUuf jf lghL ejg lgM;u{ afkt ePsf]

k'FhLut nfedf dfnkf]t sfof{non] /lh:6«]zgsf avt b]xfo adf]lhd clu|d s/

c;'n ug'{ kg]{5 M–

-s_ lgM;u{ ePsf] u}/ Jofj;flos s/of]Uo ;DklQ -hUuf tyf ejg_ sf]

:jfldTj kfFr jif{ jf ;f] eGbf a9L ePsf] 5 eg] b'O{ bzdnj kfFr

k|ltztsf b/n] .


pbfx/0f #=%M dfgf}+, /d]z aufn]n] ldlt @)^&.*.!% df ?=#) nfv kg]{

3/hUuf vl/b u/]sf /x]5g\ . lghn] pQm 3/hUuf ldlt @)&$.&.$ df ?=%@

nfvdf laqmL u/]sf /x]5g\ . lghn] laqmL u/]sf] pQm 3/hUufsf] k'FhLut nfe

lgDgfg';f/ x'G5 M

OGsld+u -laqmL d"No_ ?=52,00,000/- cfp6 uf]O+u -vr{_ ?=30,00,000/- nfe M ?=22,00,000/- o;/L u0fgf ul/Psf] nfe /sd @@,)),))).– df @=% k|ltztsf b/n] x'g] s/

?= %%,))).–lgh /d]z aufn]nfO{{ vl/bstf{n] e'QmfgL ubf{ dfnkf]t sfof{non]

/lh:6«]zgsf avt clu|d s/ c;'n ug'{ kb{5 . o;/L s§f ePsf] clu|d s/

lgh /d]z aufn]n]] cfo ljj/0f k]; u/L cfkm\gf] s'n s/ bfloTj;Fu ;dfof]hg

ug{ ;Sb5 .

pbfx/0f #=^M dfgf}+, dfly pbfx/0f #=$ df pNn]v ePsf] 3/ hUuf /d]z

aufn]n] ldlt @)^#.$.!% df -cyf{t laqmL ldltsf] !) jif{ cufl8_ vl/b

u/]sf /x]5g\ / cljl5Gg ¿kdf a;f]af; ;d]t ul/cfPsf /x]5g\ eg] To:tf]

3/ hUufnfO{{ P]gsf] bkmf @ sf] v08 -b_ sf] pkv08 -@_ adf]lhd u}/

Jofj;flos s/of]Uo ;DklQ gdflgg] x'Fbf To:tf] 3/hUuf laqmLdf clu|d s/ -

k'FhLut nfes/_ c;'n ug'{ kb]{{}g .

pbfx/0f #=&M dfgf}+, dfly pbfx/0f #=$ df pNn]v ePsf] 3/ hUuf /d]z aufn]n]

ldlt @)&).$.!% df vl/b u/]sf /x]5g\ / ;f] 3/ hUuf ldlt @)&^.$.@) ?=(

nfvdf laqmL u/]sf /x]5g\ eg] To:tf] 3/ hUufnfO{{ P]gsf] bkmf @ sf] v08 -b_

pkv08 -#_ adf]lhd u}/ Jofj;flos s/of]Uo ;DklQ gdflgg] x'Fbf To:tf] 3/

hUuf laqmLdf clu|d s/-k'FhLut nfes/_ c;'n ug'{ kb]{{}g .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 63

-v_ lgM;u{ ePsf] u}/ Jofj;flos s/of]Uo ;DklQ -hUuf tyf ejg_ sf]

:jfldTj kfFr jif{ eGbf sd ePsf] 5 eg] kfFr k|ltztsf b/n] .


pbfx/0f #=*M dfgf}+, s'g} 3/hUuf /d]z aufn]n] ldlt @)&#.$.!% -cyf{t laqmL

ldltsf] % jif{ eGbf sd_ df ?=$) nfvdf vl/b u/]sf /x]5g\ . lghn] pQm

3/hUuf ldlt @)&^.!).!% df ?=%@ nfvdf laqmL u/]sf /x]5g\ eg] lghn] laqmL

u/]sf] pQm 3/hUufdf lgDgfg';f/n] clu|d s/-k'FhLut nfes/_ c;'n ug'{kb{5 .

laqmL d"No ?=52,00,000/- vr{ ?=40,00,000/- nfe M ?=12,00,000/-

o;/L u0fgf ul/Psf] nfe /sd !@,)),))).– df % k|ltztsf b/n] x'g] s/

?=^),))).– lgh /d]z aufn]nfO{{ vl/bstf{n] e'QmfgL ubf{ dfnkf]t sfof{non]

/lh:6«]zgsf avt clu|d s/ c;'n ug{'kb{5 . o;/L c;'n ePsf] clu|d s/ lgh

/d]z aufn]n] cfo ljj/0f k]z u/L cfkm\gf] s'n s/ bfloTj;Fu ;dfof]hg ug{

;Sb5 .

bkmf (%s=-^_M pkbkmf -%_ df n]lvPb]lv afx]s cGo s'g} JolQmsf] :jfldTjsf]

hUuf jf ejgsf] lgM;u{ ePsf] d"Nodf dfnkf]t sfof{non] /lhi6«]zgsf jvt

Ps bzdnj kfFr k|ltztsf b/n] clu|d s/ c;'n ug'{ kg]{5 .

gf]6 M hUuf tyf 3/hUufsf] lgM;u{ jf laqmL jf x:tfGt/0fdf ePsf]

nfedf nfUg] clu|d s/sf ;DaGwdf o; ljefuaf6 hf/L ePsf] "hUuf tyf

3/hUuf lgM;u{df k'FhLut nfe s/ ;DaGwL lgb]{lzsf, @)&@ -klxnf]

;+zf]wg, @)&^_" df lj:t[t JofVof ul/Psf] 5 . ;f] lgb]{lzsf ljefusf]

j]a;fO6df ;d]t pknAw 5 .

bkmf (%s=-^s_M ljb]zdf cWoog ug{ hfg] ljBfyL{nfO{ efiff k/Liff tyf

dfgsLs[t k/Lif0f z'Ns afkt ljb]zL d'b|fsf] ;6xL ;'ljwf pknAw u/fpg]

afl;Gbf a}+° jf ljQLo ;+:yfn] To:tf] k/Liff z'Ns afktsf] /sddf ljb]zL d'b|fsf]

;6xL ;'ljwf lbPsf] avt kGw| k|ltztsf b/n] clu|d s/ c;'n ug{' kg]{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 64

bkmf (%s=-&_M Jofkfl/s k|of]hgsf] nflu k}7f/L x'g] eG;f/ b/aGbLsf] efu ! df

kg]{ /fFuf, e};L, v;L, af]sf, e]8f, Rofªu|f, efu # df kg]{ hLljt, tfhf tyf

lxlds[t ul/Psf] df5f, efu ^ df kg]{ tfhf km"nx¿, efu & df kg]{ tfhf

t/sf/L, cfn' Kofh ;'Vvf t/sf/L, n;'g, a]aL sg{ / efu * df kg]{ tfhf

kmnkm"nx¿df eG;f/ k|of]hgsf] nflu sfod d"Nodf kfFr k|ltzt tyf efu @

sf] df;', efu $ sf] b"whGo kbfy{, c08f, dx, efu !) sf] sf]bf], kmfk/, h'g]nf],

rfdn, slgsf, efu !! sf] d}bf, cf+6f tyf lk7f], efu !@ sf] hl8j'6L, pv' /

efu !$ sf] jg:klthGo pTkfbgdf b'O{ bzdna kfFr k|ltzt clu|d cfos/

eG;f/ ljGb'd} c;'n pk/ ul/g]5 .

#=$ clu|d s/ c;'nL / Joj:yfkg

clu|d s/ c;'nL ug]{ JolQm jf clu|d s/ ltg]{ JolQmn] kfngf ug'{kg]{ cGo

Joj:yf lgDgfg';f/ /x]sf 5g\ M

bkmf (%s=-*_M pkbkmf -!_, -@_, -%_ / -^_ adf]lhd clu|d s/ c;'n ug'{kg]{

JolQm jf lgsfon] clu|d s/ c;'n gu/]sf] eP klg c;'n x'g'kg]{ ;dodf ;f] s/

c;'n u/]sf] dflgg]5 .

bkmf (%s=-(_M clu|d s/ c;'n ug'{kg]{ JolQmn] k|To]s dlxgf ;dfKt ePsf]

kRrL; lbgleq ljefun] tf]s]sf] tl/sf / 9fFrfdf ljefudf ljj/0f bflvnf ug'{

kg]{5 .

bkmf (%s=-!)_M pkbkmf -(_ df plNnlvt ljj/0f;Fu clu|d s/ c;'n ul/Psf]

/sd jf pkbkmf -*_ adf]lhd c;'n u/]sf] dflgPsf] /sd ;f]xL pkbkmf

adf]lhdsf] Dofbleq ljefudf bflvnf ug'{ kg]{5 .

bkmf (%s=-!!_M b]xfo adf]lhdsf] cj:yfdf clu|d s/ bflvnf ug'{kg]{ / c;'n

ug'{kg]{ JolQm b'j} hgf ;+o'Qm ¿kdf / 5'§f5'§} ¿kdf To:tf] s/ /sd ljefudf

bflvnf ug{ lhDd]jf/ x'g]5g\ M–

-s_ clu|d s/ c;'n ug'{kg]{ JolQmn] clu|d s/ c;'n gu/]df, /

-v_ clu|d s/ c;'n ug'{kg]{ JolQmn] pkbkmf -*_ adf]lhd c;'n u/]sf]

dflgg] /sd pkbkmf -!)_ adf]lhd ljefudf bflvnf gu/]df .

bkmf (%s=-!@_M pkbkmf -!!_ adf]lhd clu|d s/ bflvnf ug'{kg]{ JolQmn]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 65

pkbkmf -(_ df plNnlvt Dofb ;dfKt ePsf] kRrL; lbgleq ;f] s/ bflvnf

ug'{ kg]{5 .

bkmf (%s=-!#_M clu|d s/ c;'n ug'{kg]{ JolQmn] c;'n gu/]sf] clu|d s/

pkbkmf -!)_ adf]lhd ljefudf bflvnf u/]sf] eP To;/L bflvnf ePsf] s/

/sd a/fa/sf] /sd ;f] s/ bflvnf ug'{kg]{ JolQmaf6 c;'n pk/ ug{ kfpg]5 .

bkmf (%s=-!$_M o; bkmf adf]lhd bflvnf ul/Psf] clu|d s/ bflvnf ug'{kg]{

JolQmn] ltg'{kg]{ jflif{s s/ bfloTjdf 36fpg kfpg]5 .

$= z'Ns / AofhM

$=! sfuhft g/fv]df nfUg] z'NsM

s/bftfn] P]g adf]lhd /fVg'kg]{ sfuhft g/fv]df bkmf !!& sf] pkbkmf -@_

adf]lhd lgDgfg';f/sf] z'Ns nfUb5 M

bkmf !!&-@_M s'g} JolQmn] s'g} cfo jif{sf] bkmf *! adf]lhd /fVg'kg]{ sfuhft

g/fv]df To:tf] JolQmnfO{{ To:tf] sfuhft g/fv]sf] jif{sf] nflu s'g} cfo jif{sf]

cfosf] u0fgf ubf{ s'g} /sd s6fO{ kfpg] eP To:tf] /sd gs6fO{ / /sdx?

;dfj]z ug'{kg]{ eP To:tf] /sd ;dfj]z u/L x'g] lgwf{/0fof]Uo cfosf] /sdsf]

z"Go bzdnj Ps k|ltztn] x'g] /sd jf Ps xhf/ ?k}ofFdWo] h'g a9L x'G5

To:tf] /sd z'Ns nfUg]5 .

P]gsf] bkmf *! cg';f/ s/ a'emfpg'kg]{ bfloTj ePsf k|To]s JolQmn] ljefuaf6

tf]lsPsf] k|sf/, 9fFrf, n]vfk/LIfsaf6 k|dfl0ft k|ltj]bg, cfo ljj/0f, s/

lgwf{/0f Pjd\ vr{ s§L ug]{ s'/fdf ;xof]u k'¥ofpg] sfuhft ;DalGwt cfo

jif{sf] ldltn] % jif{;Dd ;'/lIft g/fVg]nfO{{ To:tf] sfuhft g/fv]sf] jif{sf]

nflu ;f] cfo jif{sf] cfosf] u0fgf ubf{ s'g} /sd s6fO{ kfpg] eP ;f] /sd

gs6fO{ / /sd ;dfj]z ug'{kg]{ eP ;f] /sd ;dfj]z u/L x'g] lgwf{/0fof]Uo

cfosf] )=!Ü k|ltzt jf ?=! xhf/dWo] h'g a9L x'G5 ;f] /sd a/fa/ z'Ns

nfUb5 .

$=@ clu|d s/ s§L ljj/0f bflvnf gu/]df nfUg] z'Ns M

e'QmfgLdf s/ s§L ug]{ cyf{t e'QmfgL ubf{ s/ s§L ug]{ JolQm (Withholding

Agent) n] s/ s§L ljj/0f bflvnf gu/]df P]gsf] bkmf !!& sf] pkbkmf -#_

adf]lhd lgDgfg';f/sf] z'Ns nfUb5 M

clu|d s/ s§L tyf s/ c;'nL, @)&& | 66

bkmf !!& -#_M clu|d s/ s§L ug]{ s'g} Ph]06n] bkmf () sf] pkbkmf -!_

adf]lhdsf] ljj/0f k]z gu/]df To:tf] Ph]06nfO{{ ljj/0f k]z ug'{kg]{ ldltaf6

o:tf] ljj/0f bflvnf gePsf] ldlt;Ddsf] k|To]s dlxgf / dlxgfsf] efusf]

nflu clu|d s/ s§L ug'{kg]{ s/ /sdsf] jflif{s b'O{ bzdnj kfFr k|ltztn] x'g]

/sd z'Ns nfUg]5 .

P]gsf] bkmf () sf] pkbkmf -!_ cg';f/ clu|d s/ s§L ug'{kg]{ k|To]s JolQmn]

k|To]s dlxgf ;dfKt ePsf] @% lbgleq ljefun] tf]s]sf] tl/sf / 9fFrfdf

clu|d s/ s§Lsf] ljj/0f k]z ug'{kg]{ sfg'gL bfloTj k"/f ug'{kg]{ x'G5 . To:tf]

ljj/0f k]z ug]{ bfloTj k"/f gu/]sfnfO{{ z'Ns nfUb5 . lghnfO{{ ljj/0f k]z

ug'{kg]{ ldltaf6 ljj/0f bflvnf gePsf] ldlt;Ddsf] nflu clu|d s/ s§L

ug'{kg]{ /sdsf] jflif{s b'O{ bzdnj kfFr k|ltzt -@=%Ü_ sf b/n] z'Ns nfUb5 .

o:tf] z'Ns dlxgf jf dlxgfsf] efusf] ;d]t nfUb5 .

pbfx/0f $=!M dfgf}, hLjgwf/f ln=n] @)&^ >fj0f dlxgfdf e'QmfgLdf

?=@),))).– s/ s§L u/]sf] /x]5 . ;f] lgsfon] pQm s/ @)&^ efb| @% ut]

leq} bflvnf u/]sf] /x]5 t/ ;f]sf] ljj/0f eg] @)&^ c;f]h # ut]dfq bflvnf

u/]sf] /x]5 . o; cj:yfdf P]gsf] bkmf !!& sf] pkbkmf -#_ adf]lhd

lgDgfg';f/sf] z'Ns bflvnf ug'{kb{5 M

@)&^ >fj0f dlxgfsf] s/ s§L ePsf] /sd ?=@),))).–

s/ s§L ljj/0f bflvnf ug'{kg]{ ldlt @)&^ efb| @%

s/ s§L ljj/0f bflvnf ePsf] ldlt @)&^ c;f]h #

bkmf !!&-#_ adf]lhdsf] z'Ns nfUg] cjlw @ dlxgf

bkmf !!&-#_ adf]lhdsf] z'Ns

?= @),))).–X @=%Ü÷!@ X @

?=*#.##

$=# clu|d s/ c;'nLsf] ljj/0f bflvnf gu/]df nfUg] z'Ns M

cfos/ P]g, @)%* sf] bkmf (%s= adf]lhd clu|d s/ c;'n ug]{ JolQmn] c;'n u/]sf]

s/ ljj/0f bflvnf gu/]df P]gsf] bkmf !!& sf] pkbkmf -!_ sf] v08 –v_ adf]lhd

lgDgfg';f/sf] z'Ns nfUb5 M

clu|d s/ s§L tyf s/ c;'nL, @)&& | 67

bkmf !!&-!_-v_M clu|d s/ c;'n ug'{kg]{ s'g} JolQmn] bkmf (%s= sf] pkbkmf -

(_ adf]lhdsf] ljj/0f bflvnf gu/]df To:tf] JolQmnfO{{ ljj/0f bflvnf ug'{kg]{

ldltaf6 o:tf] ljj/0f bflvnf gePsf] ldlt;Ddsf] k|To]s dlxgf / dlxgfsf]

efusf] nflu clu|d s/ c;'n ug'{kg]{ /sdsf] jflif{s 8]9 k|ltztsf b/n] x'g]

/sd,

P]gsf] bkmf (%s= sf] pkbkmf -(_ cg';f/ clu|d s/ c;'n ug'{kg]{ k|To]s

JolQmn] k|To]s dlxgf ;dfKt ePsf] @% lbgleq ljefun] tf]s]sf] tl/sf /

9fFrfdf clu|d s/ c;'nLsf] ljj/0f k]z ug'{kg]{ sfg'gL bfloTj k"/f ug'{kg]{ x'G5 .

To:tf] ljj/0f k]z ug]{ bfloTj k"/f gu/]sfnfO{{ z'Ns nfUb5 . lghnfO{{ ljj/0f

k]z ug'{kg]{ ldltaf6 ljj/0f bflvnf gePsf] ldlt;Ddsf] nflu clu|d s/ c;'n

ug'{kg]{ /sdsf] jflif{s 8]9 k|ltzt -!=%Ü_ sf b/n] z'Ns nfUb5 . o:tf] z'Ns

dlxgf jf dlxgfsf] efusf] ;d]t nfUb5 .

$=$ e'm¶f jf e|dk"0f{ ljj/0f bflvnf ug]{nfO{{ nfUg] z'NsM

cfos/ P]g, @)%* sf] bkmf !@) df e'm¶f jf e|dk"0f{ ljj/0f bflvnf ug]{nfO{{

nfUg] z'Nssf ;DaGwdf lgDgfg';f/sf] Joj:yf u/]sf] 5 M

bkmf !@)M s'g} JolQmn] s'g} s'/fsf ;DaGwdf ljefudf e'm¶f jf e|dk"0f{ ljj/0f

lbPdf jf bflvnf ug'{kg]{ s'g} s'/f jf j:t'sf] hfgsf/L glbO{ jf ;f] ljj/0faf6

x6fO{ ljj/0fdf plNnlvt hfgsf/L e|dk"0f{ x'g uPdf To:tf] JolQmnfO{{ b]xfo

adf]lhd z'Ns nfUg]5 M–

-s_ hfgfhfgL jf nfk/jfxLk"j{s u/]sf] geO{ e"njz em'¶f jf e|dk"0f{ x'g

uPsf]df To;af6 x'g] 36L s/ /sdsf] krf; k|ltzt .

-v_ hfgfhfgL jf nfk/jfxL u/]sf] sf/0fn] em'¶f jf e|dk"0f{ x'g uPsf]df

To;af6 x'g] 36L s/ /sdsf] Ps ;o k|ltzt .

:ki6Ls/0f M o; bkmfsf] k|of]hgsf] nflu æljefudf bflvnf ul/Psf]

ljj/0fÆ eGgfn] ljefudf jf o; P]g adf]lhd st{Josf] kfngf ug]{

l;nl;nfdf ljefuaf6 clVtof/ k|fKt clws[t;dIf lnlvt ¿kdf bflvnf

ul/Psf] ljj/0f / b]xfo adf]lhd bflvnf ul/Psf] ljj/0f ;d]tnfO{{

hgfpFg]5 M–

-s_ lgj]bg, ;"rgf, ljj/0f, ph'/L, aofg, jf o; P]g adf]lhd bflvnf

ul/Psf], tof/ kfl/Psf], lbOPsf] jf k]z ul/Psf] cGo sfuhft,

clu|d s/ s§L tyf s/ c;'nL, @)&& | 68

-v_ o; P]g adf]lhd afx]s ljefu jf ljefusf s'g} clws[t;dIf k]z

ul/Psf] sfuhft,

-u_ ljefu jf s'g} clws[tn] s'g} JolQmnfO{{ ;f]w]sf] k|Zgsf] pQ/, jf

-3_ ljj/0f lbOg] s'/fsf] dgfl;j hfgsf/L ePsf] s'g} JolQmn] s'g} csf]{

JolQmdfkm{t ljefu jf s'g} clws[tnfO{{ lbPsf] hfgsf/L .

s'g} JolQmn] ljefudf e'm¶f jf e|dk"0f{ ljj/0f bflvnf ug{ x'Fb}g . s;}n] e'm¶f jf

e|dk"0f{ ljj/0f lbPdf jf bflvnf ug'{kg]{ s'g} s'/f jf j:t'sf] hfgsf/L glbO{ jf

;f] ljj/0faf6 x6fO{ e|dk"0f{ ljj/0f lbPdf ljefun] ;f] s'/fsf] oyfy{ 5fglag

jf lg0f{o jf cfb]z OToflb ug{ ;Qm}g . To;}n] bkmf !@) n] To:tf JolQmnfO{{

e'm¶f jf e|dk"0f{ ljj/0f lbPdf jf lbg'kg]{ hfgsf/L glbO{ jf ljj/0faf6 x6fO{

ljj/0fdf n]lvPsf] hfgsf/L e|dk"0f{ x'g uPdf ;f] u/] afkt z'Ns nfUg] Joj:yf

u/]sf] 5 . To:tf] ljj/0fsf] tfTko{ ljefudf jf cfos/ P]g, @)%* adf]lhdsf]

st{Jo kfngf ug]{ l;nl;nfdf ljefuaf6 clVtof/ k|fKt clws[t;dIf lnlvt

¿kdf bflvnf ul/Psf] ljj/0f ;d]t a'em\g'kb{5 . To; cltl/Qm b]xfosf

sfuhft Pjd\ s'/f ;d]t ljj/0fsf] cy{ ubf{ ;dfj]z ul/Psf] a'em\g'kb{5 M

-!_ lgj]bg, ;"rgf, ljj/0f, ph'/L, aofg jf cfos/ P]g, @)%* adf]lhd

bflvnf ul/Psf], tof/ kfl/Psf], lbOPsf] jf k]z ul/Psf] cGo sfuhft,

-@_ cfos/ P]g, @)%* adf]lhdafx]s ljefu jf ljefusf s'g}

clws[t;dIf k]z ul/Psf] sfuhft,

-#_ ljefu jf s'g} clws[tn] s'g} JolQmnfO{{ ;f]w]sf] k|Zgsf] pQ/, jf

-$_ ljj/0f lbOg] s'/fsf] dgfl;j hfgsf/L ePsf] s'g} JolQmn] s'g} csf]{

JolQmdfkm{t ljefu jf s'g} clws[tnfO{{ lbPsf] hfgsf/L .

To:tf] e'm¶f jf e|dk"0f{ ljj/0f lbg] jf bflvnf u/fpg] JolQmnfO{{ b]xfo adf]lhd

z'Ns nfUb5 M

-!_ hfgLhfgL jf nfk/jfxLk"j{s u/]sf] geO{ e"nj; e'm¶f jf e|dk"0f{ x'g

uPsf]df To;af6 x'g] 36L s/ /sdsf] krf; k|ltzt .

-@_ hfgLhfgL jf nfk/jfxL u/]sf] sf/0fn] e'm¶f jf e|dk"0f{ ljj/0f x'g

uPsf]df To;af6 36L s/ /sdsf] Ps ;o cyf{t zt k|ltzt .

o; Joj:yf k|i6 kfg]{ pbfx/0f tn k|:t't ul/Psf] 5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 69

pbfx/0f $=@ M dfgf}+, PsfgL sDkgLn] k/fdz{bftfnfO{{ e'QmfgL u/]sf] ;]jf

z'Ns ?=!,)),))).– df ?=!%,))).– s/ s§L u/]sf /x]g5 . e'QmfgLdf s/

s§Lsf] ;DaGwdf sfof{noaf6 5fglag ubf{ e'QmfgLdf s/ s§L gu/]sf]

b]lvof] . o:tf] cj:yfdf e'QmfgLdf s/ s§L gu/]sf] ?=!% xhf/ bkmf ()-#_

adf]lhd lghaf6 s§L ePsf] dfgL P]gsf] bkmf !@) sf] v08 -s_ adf]lhd

?=&,%)).– z'Ns ;d]t nufpg' kb{5 .

$=% dltof/nfO{{ nfUg] z'NsM

cfos/ P]g, @)%* sf] bkmf !@! Df dltof/nfO{{ nfUg] z'Nssf ;DaGwdf

lgDgfg';f/sf] Joj:yf u/]sf]5 M

bkmf !@!M o; P]gdf plNnlvt s'g} s;"/ ug]{ JolQmnfO{{ hfghfg jf nfk/jfxL

u/L d2t ug]{ jf ;xfotf lbg] jf b'?T;fxg ug]{ jf ;Nnfx lbg] dltof/nfO{{

To:tf JolQmn] sd lt/]sf] s/sf] ztk|ltzt /sd z'Ns nfUg]5 .

P]gsf] kl/R5]b–@# df s/ bflvnf gug]{, e'm¶f jf e|dk"0f{ ljj/0f lbg], s/ k|zf;gdf

afwf lj/f]w ug]{ jf cg'lrt k|efj kfg]{, clVtof/ k|fKt jf clVtof/ k|fKt gePsf]

JolQmn] s;"/ ug]{, dltof/L ug]{ tyf P]gsf] kfngf gug]{ h:tf s;"/ ug]{ JolQmnfO{{

hfgfhfg jf nfk/jfxL u/L s/bftfnfO{{ d2t ug]{, ;xfotf lbg], b'?T;fxg ug]{ jf

;Nnfx lbg] dltof/nfO{{ To:tf] dltof/Lsf] sf/0faf6 36\g uPsf] s/sf] zt k|ltzt

z'Ns nfUg] Joj:yf P]gsf] bkmf !@! df /x]sf] 5 .

$=^ P]g lgodsf Joj:yf pNn+3g ug]{nfO{{ nfUg] z'NsM

cfos/ P]g, @)%* lgodsf Joj:yf pNn+3g ug]{nfO{{ nfUg] z'Nssf ;DaGwdf

P]gsf] bkmf !!(s= df lgDgfg';f/sf] Joj:yf /x]sf] 5 M

bkmf !!(s= o; P]gdf cGoyf Joj:yf ul/Psf]df afx]s of] P]g jf o; P]g

cGtu{t ag]sf] lgodsf] s'g} Joj:yfsf] kfngf gug]{ JolQmnfO{{ kfFr xhf/

?k}ofF+b]lv kRrL; xhf/ ?k}ofF+;Dd z'Ns nfUg]5 .

cfos/ P]gn] dfly pNn]v u/]sf] / cGo s'g} Joj:yf u/]sf]df afx]s o; P]g / o;

P]g cGtu{t ag]sf] lgodfjnLdf pNn]v u/]sf Joj:yfsf] kfngf gug]{ cyf{t pNn+3g

ug]{ JolQmnfO{{ P]gsf] bkmf !!(s= adf]lhd kfFr xhf/ ?k}ofF+b]lv kRrL; xhf/

clu|d s/ s§L tyf s/ c;'nL, @)&& | 70

?k}ofF+;Dd z'Ns nfUg]5 . k|:t't bkmf !!(s= P]gdf /x]sf] z'Ns ;DaGwL k|fjwfgsf]

cjlzi7 (Residuary) Joj:yf xf] .

$=& s/ ga'emfPdf nfUg] AofhM

cfos/ P]g, @)%* sf] bkmf (( adf]lhd s/of]Uo cfo ePsf] JolQmn] :jo+ s/

lgwf{/0f (Self Assessment) ug'{kg]{ Joj:yf /x]sf] 5 . bkmf (^ adf]lhd o;/L

lgwf{/0f u/]sf] s/ ljj/0f (Self Assessed Return) ;fdfGotofM cfo jif{ ;dfKt

ePsf] # dlxgfleq bflvnf ug'{kg]{ Joj:yf u/]sf] 5 . o;/L cfo ljj/0f

bflvnf ubf{ lgwf{/0f ul/Psf] s/ /sd;d]t bflvnf ug'{kg]{ x'G5 . o:tf] s/

/sd ;f] Dofbleq bflvnf gu/]df nfUg] Aofhsf] ;DaGwdf P]gsf] bkmf !!( df

lgDgfg';f/sf] Joj:yf u/]sf] 5 M

bkmf !!(-!_M s/ ltg'{kg]{ tf]lsPsf] ldlt;Dd s'g} JolQmn] s/ bflvnf gu/]df

bflvnf ug{ afFsL /x]sf] /sddf o;/L s/ bflvnf ug{ afFsL /x]sf] cjlwe/sf]

nflu ;f] JolQmnfO{{ k|To]s dlxgf / dlxgfsf] efudf ;fdfGo Aofhb/n] Aofh

nfUg]5 .

bkmf !!( sf] pkbkmf -!_ adf]lhd s/ ltg'{kg]{ st{Jo ePsf] s'g} JolQmn] sfg'g

adf]lhd s/ a'emfpgsf nflu lgwf{/0f ePsf] ldlt -;dofjlw_ ;Dd s/ bflvnf

gu/]df -ga'emfPdf_ To;af6 bflvnf ug{ afFsL /x]sf] /sddf bflvnf ug{ afFsL

dlxgfsf] efudf ;fdfGo b/n] Aofh nfUb5 .

bkmf !!(-#_M clu|d s/ c;'n ug'{kg]{ JolQmn] bkmf (%s= sf] pkbkmf -*_ jf

clu|d s/ s§L ug]{ JolQmn] bkmf () sf] pkbkmf -$_ kfngf gu/]sf] sf/0fn]

lghn] a'emfpg' kg]{ Aofh lghn] clu|d s/ bflvnf ug'{kg]{ jf clu|d s/ s§L

x'g] JolQmaf6 c;'npk/ ul/lng kfpg] 5}g .

P]gsf] kl/R5]b–!& adf]lhd clu|d s/ s§L ug]{ bfloTj ePsf] JolQm cyf{t

Withholding Agent n] o:tf] clu|d s/ s§L ul/Psf] /sd a'emfpg] Dofb bkmf

() sf] pkbkmf -$_ adf]lhd k|To]s dlxgf ;dfKt ePsf] ldltn] @% lbg /x]sf]

5 . s/ s§L ug]{n] ;f] Dofbleq s/ s§L /sd ;lxt ljj/0f a'emfpgkg]{ x'G5 .

;f] JolQmn] Dofbleq /sd ga'emfPdf l9nf a'emfpg NofPsf] cjlwsf] nflu !%Ü

n] Aofh nfUb5 . Aofh nufpg] k|of]hgsf nflu cjlw u0fgf ug'{kbf{ k"/f dlxgf

ePdf dlxgfsf] / dlxgfeGbf sd ePdf ;f]nfO{{ ;d]t dlxgf;/x u0fgf u/L

Aofh /sd u0fgf ug'{kb{5 . s/ s§L ug]{ Ph]G6n] To:tf] cjlwsf] nflu nfu]sf]

Aofh s/ s§L x'g] JolQmaf6 c;'n ug{ kfpg] 5}g .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 71

%= k|zf;sLo k'g/fjnf]sg / k'g/fj]bg

cfos/ P]g, @)%* sf] bkmf !!$ df k|zf;sLo k'g/fjnf]sg x'g;Sg] lg0f{o

tyf sfo{ljlwsf ;DaGwdf lgDgfg';f/ Joj:yf 5 M

bkmf !!$-!_M o; P]gsf] k|of]hgsf] nflu b]xfosf lg0f{ox¿ pk/ k|zf;sLo

k'g/fjnf]sg x'g ;Sg]5 M–

-s_ bkmf &^ adf]lhd ljefun] hf/L u/]sf] k"jf{b]z,

-s!_ bkmf () sf] pkbkmf -*_ adf]lhd ul/Psf] lg0f{o jf lbOPsf]

cfb]z,

k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bgsf ;DaGwdf P]gsf] bkmf !!% sf]

pkbkmf -!_, pkbkmf -@_, pkbkmf -#_ tyf pkbkmf -^_ df lgDgfg';f/sf]

Joj:yf /x]sf] 5 M

bkmf !!%-!_M bkmf !!$ adf]lhdsf k|zf;sLo k'g/fjnf]sg ug{ ;lsg] lg0f{o

pk/ lrQ ga'em\g] JolQmn] ;f] lg0f{osf] ;"rgf kfPsf] ldltn] tL; lbgleq ;f]

lg0f{o lj?4 ljefu;dIf lgj]bg lbg ;Sg]5 .

bkmf !!%-@_M pkbkmf -!_ adf]lhd lbg] lgj]bgdf To:tf] k'g/fjnf]sg x'g'kg]{

sf/0f tyf cfwf/x¿ :ki6 ¿kdf pNn]v ug'{ kg]{5 .

bkmf !!%-#_M pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb u'lh|g uO{ s'g} JolQmn]

Dofb yksf] nflu Dofb u'h|]sf] ldltn] ;ft lbgleq lgj]bg lbPdf ljefun]

b]xfo adf]lhd ug{ ;Sg]5 M–

-s_ dgfl;a sf/0f b]lvPdf pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb

u'h|]sf] ldltaf6 a9Ldf tL; lbgsf] nflu Dofb yKg, /

-v_ ;f] lgj]bg pk/ ljefun] u/]sf] lg0f{osf] lnlvt ;"rgf lgj]bsnfO{{ lbg .

bkmf !!%-^_M pkbkmf -!_ adf]lhd lgj]bg lbg] JolQmn] lgwf{l/t s/ /sddWo]

ljjfb/lxt s/sf] ;Dk"0f{ /sd / ljjflbt s/sf] Ps rf}yfO{ /sd a'emfpg'

kg]{5 .

k|zf;sLo k'g/fjnf]sgsf nflu ljefu;dIf lgj]bg lbg'kb{5 . To:tf] lgj]bg

k]z ug{ lgDg sfo{ljlw k"/f ug'{kb{5 M

clu|d s/ s§L tyf s/ c;'nL, @)&& | 72

!_ bkmf !!$ cg';f/ k|zf;sLo k'g/fjnf]sg x'g ;Sg] lg0f{odf lrQ

ga'em] ;f] lj?4 dfq lgj]bg lbg' kb{5 .

@_ lgj]bg lbFbf To:tf] lg0f{osf] ;"rgf kfPsf] #) lbgleq lbg' kb{5 . s'g}

sf/0fn] lgj]bg lbg] pQm Dofb u'h|g uPdf ;f] Dofb u'h|]sf ldltn]

;ft lbgleq} Dofb yk dfUg lgj]bg lbg ;lsG5 .

#_ Dofb u'h|]sf] dgfl;j sf/0f b]lvPdf Dofb u'h|]sf] ldltaf6 a9Ldf tL;

lbg;Dd ljefun] Dofb yk ul/lbg ;Qm5 .

$_ k|zf;sLo k'g/fjnf]sg jfl/; -k|ltlglw_af6 lbg ;lsG5 . o;sf nflu

ljlw;Ddt 9+uaf6 ;f] k|of]hgsf nflu jf/];÷k|ltlglw dgf]lgt u/]sf]

b]lvg] sfuh ;+nUg ePsf] x'g clgjfo{ x'G5 .

%_ k|zf;sLo k'g/fjnf]sg ubf{ cljjflbt s/ lgj]bsn] lrQ a'emfPsf] k"/}

/ lgj]bsn] ljjfb p7fPsf] s/ /sdsf] Ps rf}yfO{ a'emfPsf] lg:;f

lgj]bg;fy ;+nUg x'g' clgjfo{ x'G5 . cGoyf k|zf;sLo k'g/fjnf]sgsf]

sf/afxL x'g ;Qm}g .

^_ lgj]bg;fy cfˆgf] bfaL, lhls/ k'li6 ug]{ k|df0f ;+nUg /fVg' k5{ .

cfos/ P]g, @)%* sf] bkmf !!^ df /fh:j Gofoflws/0fdf k'g/fj]bg nfUg]

;DaGwdf lgDgfg';f/sf] Joj:yf u/]sf] 5 M

bkmf !!^-!_M bkmf !!% adf]lhd ljefudf lbPsf] lgj]bg pk/ ePsf] lg0f{odf

lrQ ga'em\g] JolQmn] /fh:j Gofoflws/0f P]g, @)#! Adf]lhd /fh:j

Gofoflws/0fdf k'g/fj]bg lbg ;Sg]5 .

bkmf !!^-@_M pkbkmf -!_ adf]lhd k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf] kGw|

lbgleq k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' kg]{5 .

cfos/ P]g, @)%* n] k|zf;sLo k'g/fjnf]sg x'g ;Sg] lg0f{o lj?4

k'g/fjnf]sg ug{ klxnf cfGtl/s /fh:j ljefudf hfg'kg]{ / ljefuaf6 ePsf]

lg0f{odf lrQ ga'em]sf] l:yltdfdfq /fh:j Gofoflws/0fdf hfg ;lsg] u/L

k'g/fj]bgsf] clwsf/nfO{{ Jojl:yt u/]sf] 5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 73

k'g/fj]bg ug]{ k|lqmof tyf k'g/fj]bgdf lg0f{o lbg] clwsf/ ;DaGwL s'/f /fh:j

Gofoflws/0f P]g, @)#! / /fh:j Gofoflws/0f lgodfjnL, @)#) åf/f Jojl:yt

ul/Psf 5g\ .

;fdfGotM /fh:j Gofoflws/0fn] u/]sf lg0f{o clGtd x'G5g\ . t/ /fh:j

Gofoflws/0f P]g, @)#! sf] bkmf * n] lgDg k|Zgdf k|ToIf sfg'gL q'l6 eO{

Gofoflws/0fsf] lg0f{o k"0f{ jf cf+lzs ¿kdf plN6g]b]lv ;jf]{Rr cbfntn]

cfkm";dIf k'g/fj]bg ug{ cg'dlt lbPdf Gofoflws/0fsf] lg0f{o jf clGtd cfb]z

pk/ ;jf]{Rr cbfntdf k'g/fj]bg nfUb5 M

-s_ clwsf/ If]qsf] k|Zg,

-v_ a'em\g'kg]{ k|df0f ga'em]sf] jf a'em\g gx'g] k|df0f a'em]sf] k|Zg, jf

-u_ afWofTds ¿kdf kfng ug'{kg]{ sfo{ljlw ;DaGwL sfg'gsf] pNn+3g

ePsf] k|Zg,

-3_ uDeL/ sfg'gL q'l6 ;DaGwL k|Zg .

cfos/ P]g, @)%* sf] bkmf !!^ sf] pkbkmf -@_ cg';f/ k'g/fj]bg lbg] JolQmn]

k'g/fj]bg lbPsf] !% lbgleq k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{

u/fpg'k5{ .

^= E-TDS ;DaGwL Joj:yf

E-TDS df tYof+s tyf ljj/0f k|lji6 ug]{ ;+lIfKt sfo{ljlw lgDgfg';f/ /x]sf]

5M

• www.ird.gov.np vf]nL To;df /x]sf] Taxpayer Portal sf] E-TDS

tab df lSns ug]{ .

• Submission number lng] kmf/fddf plNnlvt ljj/0f eg]{ /

Submission number lng].

• Withholdee Login Tab af6 Submission number, username,

password cfkm}+ /fvL ;a} ljj/0f eg]{ .

• TDS information eg]{ .

http://www.ird.gov.np/

clu|d s/ s§L tyf s/ c;'nL, @)&& | 74

• yk sf/f]af/ entry ug{ Add df lSns ug]{ cyjf lglZrt kmd]{6df

kmfOn cknf]8 ug]{ .

• ;a} sf/f]af/ entry ul/;s]kl5 Insert Voucher Information df

lSns ug]{ .

• l:s|gdf b]lvg] ;a} ljj/0f -vftf g+, ef}r/ g+=, e'QmfgLsf] lsl;d,

sfof{no, TDS /sd, a}+s sf]8_ eg]{ .

• ljj/0f el/;s]kl5 Submit ug]{ .

• Print Preview df lSns u/L Print lgsfn]/ sfof{nosf] ;+sng

zfvfdf ;Dks{ u/L ef}r/ / s/ s§L ljj/0f ?h' (verfy) ug'{

kb{5 .

olb s;}sf] s/ s§L ug]{ JolQmn] E-TDS dfkm{t e'QmfgLdf s/ s§Lsf] ljj/0f

a'emfPsf] /x]5 eg] tkfO{+ cfkm}+n] ljB'tLo k|0ffnL (Internet) af6 x]g{ ;Sg'x'G5 .

clu|d s/s§L eO{ E-TDS dfkm{t hDdf ePsf] /sd x]g]{ k|ls|of

Username, password k|fKt ug{ cfGtl/s /fh:j sfof{no / s/bftf ;]jf

sfof{nodf ;Dks{ ug'{xf]; . To;kl5,

• www.ird.gov.np sf] Taxpayer Portal sf] E-TDS tab df lSns

ug]{ .

• Withholdee Login Tab lSns ug]{ .

• PAN, Username, password /fvL cfkm\gf] ljj/0f x]g'{xf]; .

cfo ljj/0f;fy ;+nUg ug'{kg]{ cg';"rL–!) sf] s/ bfjL dxndf cGo ljj/0fsf

cltl/Qm E-TDS sf] Submission number af6 k|fKt print out dfq /fv] k'U5,

cGo sfuhft -ef}r/, clu|d s/ s§L kmf/fd_ ;+nUg ug'{ kb}{g .

E-TDS sf ljz]iftf

• s/bftfn] cfkm"n] ug{'kg]{ clu|d s/ s§L /sdnfO{{ ;lhn};Fu

hxfFaf6 klg ljB'tLo dfWodåf/f k|lji6 ug{ ;lsg] .

http://www.ird.gov.np/

clu|d s/ s§L tyf s/ c;'nL, @)&& | 75

• Withholder n] ljB'tLo dfWod4f/f k|ljli6 (online posting) u/]sf]

s/ s§L ljj/0f Submission Number sf] cfwf/df cfkm\gf] user

nameaf6 hlxn] klg k|fKt ug{ ;lsg] .

• Withholder n] Withholdee nfO{{ k6s k6s lbg'kg]{ s/ s§L

clen]v÷ljj/0f lbO/xg' gkg]{ .

• Withholdee n] cfkm\gf] PAN df ljleGg s/bftfaf6 ljleGg

;dodf s§L u/]sf] s/ ljj/0f ;DalGwt cfGtl/s /fh:j

sfof{noaf6 k|fKt user name tyf password sf] cfwf/df Plss[t

¿kdf ef}r/ g+=, ldlt, /sd, clu|d s/ s§L ug]{ s/bftfsf] gfd

cflb ;lxtsf] k"0f{ ljj/0fsf] kmfF6jf/Låf/f web af6 Ps} k6s k|fKt

ug{ ;lsg] .

• o;sf] k|of]uaf6 ;DalGwt s/bftf (withholdee) nfO{{ cfkm\gf]

PAN df s§L ePsf] clu|d s/s§L le8fpg s/ bflvnf ePsf]

cfGtl/s /fh:j sfof{nodf ;Dks{ ug{' gkg]{ eO{ ;]jf k|flKtdf

;/nLs[t tyf sd nfut nfUg] .

• ;DalGwt cfGtl/s /fh:j sfof{non] klg PAN sf] cfwf/df clu|d

s/ s§L ul/Psf] ljj/0f online ¿kd} k|fKt e/L tYof+s ljZn]if0f

tyf tYofÍ verification ug{ ;lhnf] x'g] . h;sf] sf/0faf6 s/

;xeflutf ;d]tdf ;sf/fTds k|efj kg{ ;Sg] b]lvG5 .

• /fh:j ;+sng ug]{ /fh:j sfof{non] cfkm\gf] sfo{If]q cGtu{tsf

s/bftfsf] clu|d s/ s§Lsf] Psd'i6 ljj/0f k|fKt u/L /fh:j

;+sngsf] n]vfÍg tyf ljZn]if0f ug{ ;/nLs[t x'g] .

k'gZrM of] k'l:tsfdf pNn]v ePsf] s'g} ljifo k|rlnt s/ sfg'g tyf

lgb]{lzsf;+u aflemg uPdf k|rlnt s/ sfg'g tyf lgb]{lzsf adf]lhd

g} x'g]5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 76

cg';"rL–!

-ldlt @)&^.$.! b]lv sfod ePsf /fh:j zLif{sx¿_

l;+=

g+=

cf=a=@)&^=$=!

b]lv sfod

ePsf] /fh:j

;+s]t

/fh:j cfwf/

zLif{s, d"n zLif{s,

zLif{s tyf cfwf/

zLif{s

cf=j=

@)&%.&^ df

sfod ePsf

;+s]tx¿

JofVof

!= 11111 Psnf}6L kmd{ tyf

JolQmut cfodf 11111 Psnf}6L kmd{ tyf

JolQmut cfodf nfUg]

s/ o;df kb{5 .

@= 11112 kfl/>lds s/ 11112 s'g} k|fs[lts JolQmn]

/f]huf/Laf6 k|fKt u/]sf]

tna, Hofnf, dhb'/L,

kfl/>lds, eQf Pj+

;'ljwf, cjsfz

e'QmfgL, /f]huf/Lsf

;DaGwdf ul/Psf cGo

e'QmfgL, cWoog,

cWofkg cflb ljleGg

;|f]taf6 x'g] cfodf

nfUg] s/ o;df kb{5 .

#= 11113 k"FhLut nfe s/ 11113 3/, hUuf, z]o/ cflb

;DklQsf] laqmL, k6\6f,

xs x:tfGt/0f nufot

ljleGg lsl;dsf

lgM;u{af6 ePsf]

k'FhLut nfedf JolQm

tyf Psnf}6L kmd{nfO{

nfUg] o;df kb{5 .

$= 11120 lgsfosf] cfodf

nfUg] s/ 11120 Joj;flos lgsfo tyf

;+:yfgsf] cfodf nfUg]

mailto:cf=a=@)&%25.&%5e



clu|d s/ s§L tyf s/ c;'nL, @)&& | 77

s/ o;df kb{5 . of]

zLif{sdf /sd hDdf

ug{

ldNb}g .

%= 11121 lgsfosf]

d'gfkmfdf nfUg]

s/ – ;/sf/L

;+:yfg

11121 ;/sf/sf] k"0f{ jf

clwsf+z -%) k|ltzt

eGbf a9L_ :jfldTj

ePsf ;/sf/L lgsfo

tyf To:tf lgsfosf]

Joj:yfksLo lgoGq0f

ePsf] lgsfosf] cfodf


^= 11122 lgsfosf]

d'gfkmfdf nfUg]

s/ – klAns

lnld6]8 sDkgL

11122 s'g} ljz]if P]g jf

sDkgL P]g cGtu{t btf{

ePsf klAns lnld6]8

sDkgL / ;/sf/sf] %)

k|ltzt eGbf sd

:jfldTj ePsf

sDkgLsf] cfodf nfUg]

s/ o;df kb{5 .

&= 11123 lgsfosf]

d'gfkmfdf nfUg]

s/ – k|fOe]6

lnld6]8 sDkgL

11123 sDkgL P]g cGtu{t btf{

ePsf k|fOe]6 lnld6]8

sDkgL tyf cfos/ P]g

adf]lhd tf]lsPsf]

sDkgLsf] cfodf nfUg]

s/ o;df kb{5 .

*= 11124 lgsfosf]

d'gfkmfdf nfUg]

s/ – cGo ;+:yf

11124 dfly plNnlvt

pkzLif{s !!!@! b]lv

!!!@# leq k/]sf afx]s

cGo ;+:yfx¿ M- ;fem]bf/L kmd{, ;xsf/L

;+:yf, 6«i6, o'lg6 6«i6,

;+3÷;+:yf, ljb]zL

clu|d s/ s§L tyf s/ c;'nL, @)&& | 78

sDkgL Pj+ cGo

lgsfosf] cfodf nfUg]

s/ o;df kb{5 .

(= 11125 k'FhLut nfes/–

lgsfo 11125 3/, hUuf, z]o/ cflb

;DklQsf] ljqmL, k6\6f,

xs x:tfGt/0f nufot

ljleGg lsl;dsf

lgM;u{af6 ePsf]

kF+hLut nfedf

lgsfonfO{ nfUg] s/

o;df kb{5 .

!)= 11130 nufgLsf] cfo

tyf cGo cfodf

nfUg] s/

11130 dfly pNn]lvt zLif{s

!!!!! b]lv !!!@% leq

k/]sf afx]s cGo

cfodf nfUg] s/ o;df

kb{5 . of] zLif{sdf

/sd hDdf ug{ ldNb}g

. !!= 11131 ;DkQL, axfn tyf

k6\6f afktsf]

cfodf nfUg] s/

11131 3/, hUuf, ;jf/L ;fwg

tyf cGo crn ;DkQL

axfn jf k6\6f jf

bL3{sflng s/f/df lbP

afktsf] cfodf nfUg]

s/ o;df kb{5 .

!@= 11132 Aofhdf nfUg] s/ 11132 a}+s, ljQ sDkgL jf

cGo lgsfo jf

JolQmaf6 e'QmfgL ul/g]

jf k|fKt x'g] Aofhdf


!#= 11133 nfef+zdf nfUg]

s/ 11133 s'g} klg sDkgL jf

lgsfodf nufgL u/]

afkt k|fKt x'g]

clu|d s/ s§L tyf s/ c;'nL, @)&& | 79

nfef+zdf nfUg] s/

o;df kb{5 .

!$= 11134 nufgL ;DaGwL

cGo cfodf nfUg]

s/

11134 nufgL ;DaGwL cGo

cfodf nfUg] s/ o;df

kb{5 .

!%= 11135 cfsl:ds nfe

s/ 11135 h'jf, lr7\7f, afhL,

pkxf/, bfg, ck'tfnL,

;'/fsL, k'/:sf/

nufotsf cfsl:ds

nfesf ;|f]taf6 k|fKt

cfodf nfUg] s/ o;df

kb{5 .

!^= 11139 cGo cfodf nfUg]

s/ 11139 dfly plNnlvt zLif{s

g+= x¿df gk/]sf cGo

cfodf nfUg] s/ o;df

kb{5 .

!&= 11211 kfl/>ldsdf

cfwfl/t ;fdflhs

;'/Iff s/

11211 s'g} k|fs[lts JolQmn]

/f]huf/Laf6 k|fKt u/]sf]

tna, Hofnf, dhb'/L,

kfl/>lds, eQf Pj+

;'ljwf, cjsfz

e'QmfgL, /f]huf/Lsf

;DaGwdf ul/Psf cGo

e'QmfgL, cWoog,

cWofkg cflb ljleGg

;|f]taf6 x'g] ;du|

cfodf Psd'i6 ¿kdf

tf]lsP adf]lhd lnO{g]

;fdflhs ;'/Iff s/

o;df kb{5 .

!*= 11442 :jf:Yo ;]jf s/ 11442 ;/sf/ tyf ;fd'bflos

c:ktfnn] k|bfg ug]{

:jf:Yo ;]jf afx]s cGo

clu|d s/ s§L tyf s/ c;'nL, @)&& | 80

:jf:Yo ;+:yfn] k|bfg

ug]{ :jf:Yo ;]jfdf


!(= 11443 lzIff ;]jf s/ –

z}lIfs ;+:yf 11443 lghL z}lIfs ;+:yfx¿n]

k|bfg ug]{ tf]lsPsf

z}lIfs ;]jfx¿df nfUg]

lzIff ;]jf z'Ns o;df

kb{5 .

@)= 11444 lzIff ;]jf s/ –

j}b]lzs cWoog 11444 ljb]zdf cWoog ug{

hfg] ljBfyL{x¿n]

a'emfpg' kg]{ lzIf0f

z'Nsdf nfUg] ;]jf z'Ns

afktsf] /sd o;df

kb{5 .

@!= 11454 ;8s lgdf{0f tyf

;Def/ s/ 11454 ;jf/L ;fwg btf{sf

jvt oftfoft Joj:yf

sfof{nodf ;jf/L

;fwgsf] lsl;d cg';f/

;+sng ul/g] s/ o;df

kb{5g\ .

@@= 14214 b'/;~rf/ ;]jf

z'Ns 14214 b'/;~rf/ ;]jf z'Ns

afktsf] /sd o;df

kb{5 . @#= 14215 6]lnkmf]g

:jfldTjsf] z'Ns 14215 6]lnkmf]g :jfldTj

afktsf] /sd o;df

kb{5 . @$= 33311 d"=c=s/– pTkfbg 33111 pTkfbgstf{n] j:t'

pTkfbg u/L ljqmL ubf{

nfUg] d"No clej[l4 s/

o;df kb{5 .

@%= 33313 d"=c=s/– j:t' 33113 yf]s tyf v'b|f

clu|d s/ s§L tyf s/ c;'nL, @)&& | 81

laqmL / ljt/0f ljqm]tfaf6 d"No

clej[l4 s/ afkt

ltg'{kg]{ /sd o;df

kb{5 .

@^= 33314 d"=c=s/– k/fdz{

tyf 7]Ssf ;+sng 33114 ;j} k|sf/sf] 7]Ssf

Joj;fo tyf k/fdz{

;]jfdf nfUg] d"No

clej[l4 s/ o;df

kb{5 . d"No clej[l4

s/ nfu' x'g' cufl8

c;'n x'g afFsL /x]sf

7]Ssf s/ c;'n ePdf

o;}df hDdf ug'{ kb{5 .

@&= 33315 d"=c=s/–ko{6g

;]jf ;+sng 33115 ko{6g Joj;fo;Fu

;DalGwt xf]6n, 6«fen

Ph]G;L, kbofqf -6«]lsª_,

hnofqf -¥ofkm\l6ª_

;d]tsf Joj;fodf

nfUg] d"No clej[l4 s/

o;df kb{5 . d"No

clej[l4 s/ nfu' x'g'

cufl8 c;'n x'g afFsL

/x]sf xf]6n s/ c;'n

ePdf o;}df hDdf

ug'{kb{5 .

@*= 33316 d"=c=s/– ;~rf/

;]jf, ljdf, xjfO{

p8fg / cGo ;]jf

;+sng

33116 ;j} k|sf/sf ;~rf/

;]jf -;/sf/L x'nfs

;]jf afx]s_, aLdf /

tf]lsPsf cGo ;]jfsf]

ljqmLdf nufOg] d"No

clej[l4 s/ / xjfO{

p8fg s/ afktsf]

/sd o;df kb{5 .

clu|d s/ s§L tyf s/ c;'nL, @)&& | 82

d"No clej[l4 s/ nfu'

x'g cufl8 c;'n x'g

afFsL /x]sf dgf]/~hg

s/ c;'n ePdf o;}df

hDdf ug'{ kb{5 .

@(= 33317 d"=c=s/

a]]btf{jfnfaf6 ug]{

;+sng

33117 g]kfn aflx/sf] btf{

gePsf] s'g} JolQmaf6

;]jf k|fKt ubf{ p7fpg'

kg]{ d"No clej[l4 s/,

sf7 ljqmLdf nufOg]

d"No clej[l4 s/,

:yfgLo tx jf

g]kfnl:yt cGt/f{li6«o

;+3, ;+:yf jf lgof]u jf

;/sf/ jf d"No clej[l4

s/ gnfUg] j:t'sf]

sf/f]jf/ ug]{ ;fj{hlgs

;+:yfgn]

;+sng÷bflvnf ug]{

d"No clej[l4 s/ o;df

kb{5 .

#)= 33331 cGtMz'Ns –

;'lt{hGo kbfy{ 33131 ;a} k|sf/sf ;'tL{hGo

kbfy{sf] pTkfbgdf

nfUg] cGtMz'Ns o;df

kb{5 .

#!= 33332 cGtMz'Ns – dlb/f 33132 dlb/f -jfOg / xNsf

k]o kbf{y ;d]t_ df

nfUg] cGtMz'Ns /sd

o;df kb{5 .

#@= 33333 cGtMz'Ns – ljo/ 33133 ljo/sf] pTkfbgdf

nfUg] cGtMz'Ns o;df

kb{5 .

##= 33334 cGtMz'Ns – cGo 33134 dfly plNnlvt

clu|d s/ s§L tyf s/ c;'nL, @)&& | 83

cf}Bf]lus pTkfbg pkzLif{s ####!,

####@ / ##### df

k/]sf] afx]s cGo

cf}Bf]lus pTkfbgdf

nfUg] cGtMz'Ns o;df

kb{5 .

clu|d s/ s§l tyf clu|d s/ c;'nl ;dagwl joj:yf @)&&

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