5 TH Tax Day Smarika 207312142016124803 PM

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cGt/f{li6o Jofkf/ / o;sf ljljw kIfx?
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An overview of Revenue Reform in Nepal
Dhani Ram Sharma
231
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The Role of Financial Literacy in Tax compliance
Chet Nath Dahal
239
##
Tax Incentive: Practices and Effectiveness
Chudamani Dhungana
245
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Electronic Cash Register (ECR) An Overview
Shiba Kumar Pokhrel
253
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Value Added Tax: from the perspective of Japan,

Keshav Raghuvanshi
Korea and Nepal
263
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Role of Tax in National Building and

Responsibility of Taxpayer
Raman Aryal
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r'8fdl0f zdf{
dxflgb]{zs
cfGtl/s /fh:j ljefu
!= k[i7e"ld M
;/sf/sf] cfDbfgLsf] k|dv
' / e/kbf]{ ;|ft] /fh:j xf] . ;/sf/n] hgtfaf6 p7fpg] /fh:jnfO{ s/ /fh:j
/ u}/s/ /fh:j u/L b'O{ efudf ljefhg ul/Psf] x'G5 . s/ eg]sf] JolQm, kmd{, sDkgL jf ;+:yfxn] s'g}
k|ToIf nfesf] cfzf gul/sg sfg"g adf]lhd ;/sf/nfO{ ltg'kg]{ clgjfo{ e'QmfgL xf] . ;DklQ cfDbfgL /
pkef]usf cfwf/df s/ nufpg] ul/G5 . s/nfO{ klg k|ToIf / ck|ToIf u/L b'O{ efudf ljefhg ug]{ ul/Psf]
kfOG5 . k|ToIf s/df s/sf] ef/ s/ ltg]{ JolQmn] axg ug'k{ 5{ . o:tf] s/sf] ef/ / c;/ csf]{ JolQmdf ;fg{
;lsb}g . ;DklQ, cfo, d'gfkmf / k"h
F Lut nfedf nfUg] s/nfO{ k|ToIf s/sf] ?kdf a'lemG5 . ck|ToIf s/df
s/ ltg]{ JolQmn] cfkm\gf] s/sf] ef/ cGo JolQmdf ;fg{ ;S5 . o:tf] s/df /fh:j s/df s/ bflvnf ug]{
JolQm Pp6f x'G5 t/ To;sf] ef/ jxg ug]{ JolQm cyf{t\ jf:tljs s/bftf cs}{ x'G5 . d"No clej[l4 s/,
eG;f/, cGtMz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/ cflbnfO{ ck|ToIf s/sf] ?kdf a'lemG5 .
s/sf] cjwf/0ff /fHosf] cjwf/0ff;Fu} z'? ePsf] kfOG5 . /fHon] gful/ssf] xslxt tyf ;'/Iff ug'k{ g]{ / ;f]sf]
abnfdf /fHonfO{ s/ a'emfpg'kg]{ cjwf/0ffsf] ljsf; eP;Fu} s/sf] z'?jft ePsf] dflgG5 . s/sf] plrt
Joj:yfkg ug{ tyf s/bftfnfO{ k|efjsf/L ;]jfk|jfx ug{ x/]s b]zdf s/ k|zf;gsf] Joj:yf ul/Psf] x'G5 .
g]kfndf cfGtl/s /fh:j ljefu / ;f] cGtu{tsf sfof{nox?n] cfos/, d"No clea[l4 s/, cGtMz'Ns, :jf:Yo
;]jf s/, lzIff ;]jf z'Ns h:tf cfGtl/s /fh:j ;|ft] x?sf] kl/rfng / Joj:yfkg ub}{ cfPsf 5g\ .
d'n'ssf] s/ gLltn] ck]Iff u/]sf nIox? xfl;n ug{, c;n s/k|0ffnLsf cfwf/e"t dfGotfx?nfO{
cfTd;ft ug{, s/k|zf;gnfO{ :jR5, bIf, k|efjsf/L, ldtJooL / :jrflnt ;"rgf k|ljlwo'Qm agfpb}
cGt/f{li6o d"No dfGotf cg'?k s/bftfd}qL / u'0f:t/o'Qm ;]jf k|bfg u/L cfGtl/s /fh:jsf] clwstd
kl/rfng ug]{ p2]Zosf] ;fy} PsLs[t s/ k|0ffnL cjnDjg ug]{ gLlt cg'?k ;fljssf] s/ ljefu /
d"No clea[l4 s/ ljefunfO{ PsLs[t u/L @)%* ;fndf cfGtl/s /fh:j ljefusf] u7g ul/Psf]
xf] . cfGtl/s /fh:j ljefun] s/ /fh:j cGtu{t k|ToIf s/ cfos/ -Jofhs/ / axfns/ ;d]t_
tyf ck|ToIf s/x? d"No clea[l4 s/, cGtMz'Ns, :jf:Yo ;]jf s/, lzIff ;]jf z'Ns h:tf cfGtl/s
s/sf] gLlt lgdf{0f / tL s/ gLltsf] sfof{Gjog, k|zf;g, kl/rfng / cg'udg ub{5 . xfn cfGtl/s
:dfl/sf @)&#
/fh:j ljefu cGtu{t Pp6f 7"nf s/bftf sfof{no, @@ j6f cfGtl/s /fh:j sfof{no, sf7df08f}
lhNnf leq !# j6f / sf7df08f} aflx/ !# j6f u/L @^ j6f s/bftf ;]jf sfof{no 5g\ . cfGtl/s
/fh:j ljefu / cGtu{tsf sfof{nodf sl/j Ps xhf/ :yfoL hgzlQm tyf sl/j b'O{ ;o hgzlQm
;]jf s/f/df sfo{/t 5g\ .
g]kfnsf] s/ k|0ffnLnfO{ yk cfw'lgsLs/0f ug{, s/bftfsf] s/ ;xeflutf nfut / ;do 36fpg,
ljB'tLo ;'zf;g sfod ug{, s/bftf lzIff / ;]jf j9fpg cfGtl/s sfo{ k|lqmofsf] ;/nLs/0f,
hf]lvddf cfwfl/t s/ k/LIf0f, @! cf}+ ztfJbLnfO{ ;'xfpbf] hgzlQm ljsf;, glthfdf cfwfl/t
Jofj;flos ;+u7g / sfo{ ljlzli6s/0fsf nflu ;+:yfut ;'wf/ ug{] cfGtl/s /fh:j ljefusf] ;'wf/sf]
Wo]o /x]sf] 5 . g]kfnsf] ;fj{hlgs Joj:yfkgsf] If]qdf cfGtl/s /fh:j ljefu Ps cfw'lgs ;+u7gsf]
?kdf /x]sf] 5 / qmdzM cfkm"nfO{ k"0f{tM Jofj;los agfpg] lbzfdf nflu/x]sf] 5 .
cfGtl/s /fh:j ljefusf] bL3{sfnLg ;f]r cfGtl/s /fh:j kl/rfng, Jofj;flos ;]jf, gjLg ;f]r /
cfly{s a[l4sf nflu ;an ;+u7gsf] lgdf{0f ug]{ /x]sf] 5 eg] :j]lR5s s/ ;xeflutfsf] nflu u'0f:t/Lo
;]jfsf] k|Tofe"lt ug]{ / :j]R5fk"js
{ s/ sfg"gsf] sfof{Gjog ug]{ uGtJo /x]sf] 5 . cfGtl/s /fh:j
ljefusf] ;du| p2]Zo ;Ifd / k|efjsf/L s/ k|0ffnLsf] k|a4{g ug]{ /x]sf] 5 . ljsf;fTds p2]Zo cGtu{t
gLltut ;'wf/ / s/ sfg"gsf] kfngfdf clea[l4 ug],{ s/bftf ;]jf / lzIffsf] lj:tf/ ug],{ cfw'lgs
k|ljlwsf] clwsflws dfqfdf pkof]u ug],{ ;f+u7flgs k|0ffnLsf] ;'b9[ Ls/0f / ;Ifd hgzlQmsf] kl/rfng
ug]{ /x]sf] 5 . s/ k|zf;g, /fh:j kl/rfng, s/ ;'wf/, s/ gLlt, s/bftf ;]jf / lzIff, cg';Gwfg /
ljsf;, ;"rgf k|ljlw Joj:yfkg, ;+u7g tyf hgzlQm Joj:yfkg, ;|ft] ;fwg Joj:yfkgnfO{ cfGtl/s
/fh:j ljefusf] sfof{bz
] sf] ?kdf lnOPsf] 5 . ;dtfk"0f{ Jojxf/, s/bftfsf] ;Ddfg, ;bfrf/ /
k|lta4tf, ;xsfo{ / gjLg ;f]rsf ;fy sfo{ ug]{ ljefusf] d"No dfGotf /x]sf] 5 .
@= cfGtl/s /fh:jsf] cfjZostf
;/sf/n] b}lgs k|zf;g ;~rfng ug{, hgtfnfO{ ;fdflhs ;'/Iff k|bfg ug{, sNof0fsf/L sfo{ ug{, ljsf;
lgdf{0fsf sfd ug{, /f]huf/L a9fpg, ;dfj]zL ljsf; ug{, If]qLo ;Gt'ng sfod ug{sf nflu /fh:j ;+sng
ub{5 . /St;~rf/sf] cefjdf dfgj z/L/ ;~rfng x'g g;s] e}m /fh:jsf] cefjdf ;/sf/ ;~rfng x'g
;Sb}g . o;}n] b]zdf lgodg, ;]jf k|jfx / ljsf;sf lglDt cfGtl/s /fh:jsf] dxTjk"0f{ of]ubfg /x]sf] 5 .
g]kfn PsfTds zf;g k|0ffnLaf6 ;+3Lo zf;g k|0ffnLdf ?kfGtl/t ePsf] 5 . g]kfnsf] ;+ljwfgsf]
wf/f %^ df ;+3, k|b]z / :yfgLo tx u/L # txsf zf;sLo ;+/rgf /xg] pNn]v 5 . ;+ljwfgsf]
cg';"rL $ df g]kfndf xfn ljBdfg /x]sf &% lhNNffnfO{ ljleGg & k|b]zdf ;dflxt ug]{ Joj:yf
ldnfOPsf] 5 . :yfgLo tx cGtu{t ufFpkflnsf, gu/kflnsf / lhNnf ;ef /xg], ufFpkflnsf /
gu/kflnsfdf /xg] j8fsf] ;+Vof ;+3Lo sfg"g adf]lhd x'g] Joj:yf 5 . ;+j}wflgs Joj:yf adf]lhd
ufFpkflnsf, gu/kflnsf tyf ljz]if ;+/lIft jf :jfoQ If]qxsf] ;+Vof tyf ;Ldfgf lgwf{/0f ug{
ufFpkflnsf, gu/kflnsf tyf ljz]if ;+/lIft jf :jfoQ If]qxsf] ;+Vof tyf ;Ldfgf lgwf{/0f cfof]usf]
u7g eO{ :yfgLo txsf] ;+Vof tyf ;Ldfgf lgwf{/0f ug]{ sfo{ eO/x]sf] 5 . ;+ljwfgsf] cg';"rL %
:dfl/sf @)&#
df ;+3sf] clwsf/ ;"rL, cg';"rL^ df k|b]zsf] clwsf/ ;"rL, cg';"rL& df ;+3 / k|b]zsf] ;femf
clwsf/sf] ;"rL, cg';"rL* df :yfgLo txsf] clwsf/sf] ;"rL / cg';"rL( df ;+3, k|b]z / :yfgLo
txsf] clwsf/sf] ;femf ;"rL pNn]v ul/Psf] 5 . o;/L ;+3, & j6f k|b]z / ljleGg :yfgLo txsf
;/sf/sf] ;~rfng, Joj:yfkg / tf]lsPsf sfo{ lhDd]jf/L tyf ljsf; lgdf{0fsf sfo{ ug{ 7"nf]
dfqfdf ;|f]tsf] cfjZostf kb{5 . o;sf] nflu cfGtl/s /fh:j kl/rfngnfO{ hf]8 lbg'kg]{ x'G5 .
g]kfnn] ;g\ @)@@ leq clt sd ljsl;t /fi6af6 ljsf;zLn /fi6df :t/f]Gglt ug]{ tyf lbuf] ljsf;sf
nIox xfl;n ub}{ ;g\ @)#) ;Dd dWod cfDbfgL ePsf] d'ns
' sf] kdf :t/f]Gglt ug]{ nIo lnPsf]
5 . To:t} @)&@ ;fndf uPsf] ljgf;sf/L e"sDk kl5sf] k'glg{df{0fsf nflu sl/j & va{ ?k}o+ f nfUg]
;/sf/L cg'dfg 5 . oL nIo k"/f ug{ tyf k'glg{df{0fsf] sfo{ ;DkGg ug{ ljb]zL cg'bfg / C0fn] dfq
;Dej x'bg} . ctM ;/sf/n] cfGtl/s ;|ft] kl/rfngdf hf]8 lbO{ ;/sf/nfO{ ;|ft] ;fwgsf] hf]xf] ug{ a9L
eGbf a9L cfGtl/s /fh:jsf] ;+sng ug'k{ g]{ afWotf 5 . ;fy} ljb]zL ;xfotfn] b]zdf k/lge{/tf a9fpg]
ePsf]n] b]zsf] cy{tGqnfO{ cfTdlge{/ agfpgsf nflu cfGtl/s /fh:jsf] kl/rfngdf hf]8 lbg'kb{5 .
#= g]kfndf cfGtl/s /fh:j kl/rfngsf] cj:yf
-s_ /fh:j ;+sng M cfGtl/s /fh:j ljefun] cfos/, axfns/, Jofhs/, d"No clea[l4 s/,
cGtMz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/ h:tf cfGtl/s /fh:jsf] kl/rfng ub{5 .
o; ljefu cGtu{tsf sfof{noaf6 cf=j= @)&@.&# df b]xfo adf]lhd ?=@ vj{ $ cj{ $# s/f]8
/fh:j ;+sng ePsf] kfOG5 .
Tfflnsf ! cf=j= @)&@)&# sf] /fh:j ;+sngsf] nIo / k|ult -?= cj{df_
zLif{s
cf=j=
@)&!)&@ sf]
cf=j= @)&@)&# sf]

nIo
c;'nL
a[l4 b/
c;'nL k|ltzt
cfos/
&(=^&
(&=^&
!)^=(%
!!)
!#$
axfns/
@=^^
#=@)
#=##
!)$
!@%
Jofhs/
^=!#
*=!(
^=*$
*$
!!@
d"=c=s/ -cfGtl/s_
#(=%^
$*=!*
$(=*@
!)#
!@^
cGtMz'Ns -cfGtl/s_
#!=)%
#%=($
#^=!(
!)!
!!&
lzIff ;]jf z'Ns
)=$^
)=^$
)=%^
**
!@#
:jf:Yo ;]jf s/
)=$^
)=*@
)=&@
*&
!@*
hDdf
!^)=)(
!($=^&
@)$=$#
!)%
!@*
o; tflnsf cg';f/ cf=j= @)&@)&# df cfGtl/s /fh:j ljefu cGtu{tsf sfof{nox?af6 ?= ! vj{
:dfl/sf @)&#
($ cj{ ^& s/f]8 /fh:j ;+sng ug]{ nIo /x]sf]df ?= @ vj{ $ cj{ $# s/f]8 /fh:j ;+sng eO{ nIosf]
t'ngfdf !)% k|ltzt /fh:j p7]sf] 5 . ut jif{sf] t'ngfdf !@* k|ltzt /fh:j a[l4 ePsf] 5 .
o; ljefuaf6 kl5Nnf] # jif{df ;+slnt /fh:j b]xfo cg';f/ 5 M
Tfflnsf @ M kl5Nnf] # cfly{s jif{sf] /fh:j ;+sng -?= cj{df_
zLif{s
cf==j= @)&)@)&! cf==j= @)&!@)&@
cf==j= @)&@@)&#
cfos/
^(=#*
&(=^&
!)^=(%
axfns/
@=#*
@=^^
#=##
Jofhs/
^=!^
^=!#
^=*$
d"=c=s/ -cfGtl/s_
#$=#(
#(=%^
$(=*@
cGtMz'Ns -cfGtl/s_
@&=$
#!=)%
#^=!(
lzIff ;]jf z'Ns
)=$#
)=$^
)=%^
:jf:Yo ;]jf s/
)=$$
)=$^
)=&@
hDdf
!$)=%*
!^)=)(
@)$=$#
o; tflnsf cg';f/ cf=j= @)&))&! df ?= ! vj{ $) cj{ %* s/f]8 /fh:j ;+sng ePsf]df cf=j= @)&@.&#
df ?= @ vj{ $ cj{ $# s/f]8 ;+sng ePsf] 5 . o;/L # jif{sf] cGt/df /fh:j ^$ cj{ a[l4 ePsf] 5 .
-v_ zLif{sut ?kdf of]ubfg
cf=j= @)&@)&# df cfGtl/s /fh:j ;+sngsf] zLif{sut of]ubfg lgDgfg';f/ /x]sf] 5 M
Tfflnsf # M cf=j= @)&@)&# df zLif{sut ?kdf /fh:j of]ubfg
zLif{s
cfos/
axfns/
Jofhs/
d"=c=s/ -cfGtl/s_
cGtMz'Ns -cfGtl/s_
lzIff ;]jf z'Ns
:jf:Yo ;]jf s/
hDdf
:dfl/sf @)&#
c;'nL
-?= cj{df_
!)^=(%
#=##
^=*$
$(=*@
#^=!(
)=%^
)=&@
@)$=$#
zLif{sut of]ubfg -k|ltzt_

%@=#!
!=^#
#=#%
@$=#*
!&=&)
)=@*
)=#%
!))
lrq M cf=j= @)&@)&# df zLif{sut ?kdf /fh:j of]ubfg
Dfflysf] tflnsf tyf lrq cg';f/ s'n cfGtl/s /fh:jdf cfos/ -axfns/ / Jofhs/ ;d]t_ sf]
lx:;f %&=@( k|ltzt, d"No clea[l4 s/sf] c+z @$=#* k|ltzt / cGtMz'Nssf] c+z !&=& k|ltzt /x]sf]
5 . :jf:Yo ;]jf s/sf] c+z )=#% k|ltzt / lzIff ;]jf z'Nssf] c+z )=@* k|ltzt /x]sf] 5 .
-u_ s'n /fh:jdf cfGtl/s /fh:j ljefusf] of]ubfg
cfGtl/s /fh:j kl/rfngsf] lhDd]jf/L kfPsf] cfGtl/s /fh:j ljefusf] s'n /fh:jdf dxTjk"0f{
of]ubfg /x]sf] 5 .
tflnsf $ M s'n /fh:jdf cfGtl/s /fh:jsf] of]ubfg
cf=j=
s'n /fh:j -? =cj{df_
cfGtl/s /fh:j -?= s'n /fh:jdf cfGtl/s /fh:jsf]

cj{df_
of]ubfg -k|ltzt_
@)^^^&
!*@=#&
^&=(^
#&=@^
@)^&^*
!((=*!
*)=$(
$)=@*
@)^*^(
@$#=(@
(&=()
$)=!$
@)^(&)
@(^=)!
!!&=*(
#(=*^
@)&)&!
#%^=*%
!$)=%(
#(=$)
@)&!&@
$@@=()
!^)=)(
#&=*^
@)&@&#
$*@=&$
@)$=$#
$@=#%
:dfl/sf @)&#
lrq M s'n /fh:jdf cfGtl/s /fh:jsf] of]ubfg
Dfflysf] tflnsf tyf lrq cg';f/ s'n /fh:jdf cfGtl/s /fh:jsf] of]ubfg cf=j=@)^^^& df #&=@^
k|ltzt, cf=j=@)^&^* df $)=@* k|ltzt, cf=j=@)^*^( df $)=!$ k|ltzt, cf=j=@)^(&)
df #(=*# k|ltzt, cf=j=@)&)&! df #(=$) k|ltzt, cf=j=@)&!&@ df #&=*^ k|ltzt / cf=j=
@)&@&# df $@=#% k|ltzt of]ubfg /x]sf] 5 . kl5Nnf] cf=j= @)&@&# df s'n /fh:j ?=$ vj{
*@ cj{ &$ s/f]8 ;+sng ePsf]df cfGtl/s /fh:j ljefu cGtu{tsf sfof{noaf6 ?=@ vj{ $ cj{
$# s/f]8 ;+sng e} $@=#% k|ltzt lx:;f /x]sf] 5 . ljut b]lvsf] k|j[lQnfO{ x]g]{ xf] eg] s'n /fh:jdf
cfGtl/s /fh:j ljefusf] c+z sl/j $) k|ltzt /x]sf] 5 .
-3_ s'n ufx{:y pTkfbgdf cfGtl/s /fh:j ljefusf] of]ubfg
cf=j= @)&!.&@ df s'n ufx{:y pTkfbgdf s'n /fh:jsf] c+z !( bzdnj ( k|ltzt tyf s/ /fh:jsf] c+z
!& bzdnj ^$ k|ltzt /x]sf]df cf=j= @)&@.&# df s'n ufx{:y pTkfbgdf s'n /fh:jsf] c+z @! bzdnj
$& k|ltzt tyf s/ /fh:jsf] c+z !* bzdnj &$ k|ltzt /x]sf] 5 . cfGtl/s /fh:j ljefusf] dfq s'n
ufx{:y pTkfbgdf cf=j= @)&!&@ df & bzdnj %# k|ltzt of]ubfg /x]sf]df cf=j= @)&@&# df (
k|ltzt k'us
] f] 5 . o;/L s'n ufx{:y pTkfbgdf cfGtl/s /fh:j ljefusf] of]ubfg a9\b} uPsf] kfOG5 .
-_ s/sf] bfo/fdf cfPsf s/bftf
cf=j= @)&@.&# sf] cGTo;Dd !$ nfv $@ xhf/ * ;o !* -JolQmut :yfoL n]vf gDj/ lng] ^
nfv @ xhf/ * ;o !* ;d]t_ s/bftf s/sf] cf}krfl/s bfo/fdf cfPsf 5g\ h'g s'n hg;+Vofsf]
% k|ltzt eGbf a9L x'g cfFp5 .
:dfl/sf @)&#
-r_ cGo tYof+s

cfos/ tkm{ ggkmfOn/sf] ;+Vof #* k|ltzt / d"cs/ tkm{ ggkmfOn/sf] ;+Vof #) k|ltzt 5 .
d"=c=s/df 8]lj6 ljj/0f j'emfpg] s/bftf !% k|ltzt, qm]l86 ljj/0f j'emfpg] s/bftf %# k|ltzt,
z"Go ljj/0f j'emfpg] s/bftf #@ k|ltzt / qm]l86 8]lj6 cg'kft -/sd_ %M! /x]sf] 5 .
cf=j= @)&@&# df ?= Ps xhf/ /fh:j ;+sng ug{ ;+sng nfut & ?k}of && k};f nfu]sf] 5 .
cf=j= @)^&^* df o:tf] nfut !@ ?k}of &@ k};f lyof] . o;/L ;+sng nfut 36\b} uPsf] kfOG5 .
#= g]kfndf cfGtl/s /fh:j kl/rfngsf nflu ePsf Joj:yf

g]kfndf cfGtl/s /fh:j kl/rfngnfO{ k|efjsf/L agfpg ;+j}wflgs, sfg"gL / gLltut tyf sfo{qmdut
Joj:yf ul/Psf] 5 . h;nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M
-s_ ;+j}wflgs Joj:yf
g]kfnsf] ;+ljwfg, @)&@ df :ki6 ?kdf s/ k|zf;gsf] cnUu} Joj:yf gePsf] eP tfklg ;fj{hlgs
k|zf;gnfO{ :jR5, ;Ifd, lgikIf, kf/bzL{, e|i6frf/d'Qm, hgpQ/bfoL / ;xeflutfd"ns agfpb} /fHoaf6
k|fKt x'g] ;]jf ;'ljwfdf hgtfsf] ;dfg / ;xh kx'r
F ;'lglZrt u/L ;'zf;gsf] k|Tofe"lt ug]{ /fHosf] zf;g
Joj:yf ;DaGwL gLltdf :ki6 Joj:yf ePsf]n] k/f]If ?kdf /fh:j k|zf;gsf] ;Ifdtf, lgikIftf / :jR5tfdf
hf]8 lbPsf] kfOG5 . To:t} sfg"g adf]lhd afx]s s'g} s/ nufOg] / p7fOg] 5}g eGg] pNn]v 5 .
;+ljwfgsf] wf/f ^) df /fh:j ;|ft] sf] jfF8kmfF8 ;DjGwL Joj:yf 5, h; cg';f/ ;+3, k|bz
] / :yfgLo txn]
cfkm\gf] cfly{s clwsf/ If]qleqsf] ljifodf s/ nufpg / tL ;|ft] x?af6 /fh:j p7fpg ;Sg] 5g t/ ;femf
;"rLleqsf] ljifodf / s'g} klg txsf] ;"rLdf gk/]sf ljifodf s/ nufpg] / /fh:j p7fpg] Joj:yf g]kfn
;/sf/n] lgwf{/0f u/] adf]lhd x'g] k|fjwfg 5 . ;+3sf] /fh:j ;|ft] sf] af8kmf8df eG;f/, cGtMz'Ns, d"No
clej[l4 s/, ;+:yfut cfos/, JolStut cfos/, kfl/>lds s/, /fxbfgL z'Ns, le;f z'Ns, ko{6g b:t'/, b08
hl/jfgfnfO{ ;dfj]z ul/Psf] 5 . k|bz
] sf] /fh:j clwsf/ ;"rLdf 3/ hUuf /lhi6z
] g z'Ns, ;jf/L ;fwg s/,
dgf]/h
+ g s/, lj1fkg s/, ko{6g, s[lif cfodf s/, ;]jf z'Ns b:t'/, b08 hl/jfgfnfO{ ;d]l6Psf] 5 . :yfgLo
txsf] clwsf/ ;"rLdf :yfgLo s/ -;Dklt s/, 3/ jxfn s/, 3/ hUuf /lhi6z
] g z'Ns, ;jf/L ;fwg s/_,
;]jf z'Ns b:t'/, ko{6g z'Ns , lj1fkg s/, Joj;fo s/, e"lds/ -dfnkf]t_, b08 hl/jfgf, dgf]/~hg s/ ,
dfnkf]t ;+sngnfO{ ;d]l6Psf] 5 . To:t} ;+3, k|bz
] / :yfgLo txsf] clwsf/sf] ;femf ;"rLdf /x]sf ljifox?
;]jf z'Ns, b:t'/, b08 hl/jfgf, k|fs[lts ;|ft] jf6 k|fKt /f]oN6L, ko{6g z'Ns /x]sf 5g\ .
-v_ sfg"gL, gLltut tyf sfo{qmdut Joj:yf
g]kfn ;/sf/ -sfo{ ljefhg_ lgodfjnL, @)&@ df cy{ dGqfnon] ;Dkfbg ug]{ sfo{df
/fh:j gLlt / of]hgf, /fh:j k|zf;g Pj+ /fh:j ;+sng pNn]v ul/Psf] 5 .
cfos/ P]g, @)%* tyf cfos/ lgodfjnL @)%(, d"No clea[l4 s/ P]g @)%@ tyf d"No
clea[l4 s/ lgodfjnL @)%#, cGtMz'Ns P]g, @)%* tyf cGtMz'Ns lgodfjnL, @)%(
n] s/ k|zf;gsf] ;du| Joj:yfkg ug]{ lhDd]jf/L cfGtl/s /fh:j ljefunfO{ ;'Dk]/ s/
:dfl/sf @)&#
sfg"gsf] k|efjsf/L sfof{Gjogsf nflu hf]8 lbPsf] 5 .

cfos/ lgb]{lzsf @)^*, d"No clej[l4 s/ lgb]{lzsf @)^(, cGtMz'Ns lgb]{lzsf @)^*,
lzIff ;]jf z'Ns lgb]{lzsf, :jf:Yo ;]jf s/ lgb]{lzsf, cfGtl/s cf];f/kf];f/ ;DjGwL
lgb]{lzsf, hUuf tyf 3/hUuf lg;u{df k"FhLut nfes/ ;DaGwL lgb]{lzsf nufotsf
lgb]{lzsf Pj+ sfo{ljlw agfOPsf] 5 .
rf}wf} of]hgf - @)&#)&$ @)&%)&^_ df ;dli6ut cfly{s gLltx? cGtu{t /fh:j
zLif{sdf cfGtl/s ;|ft] sf] kl/rfngaf6 ljQLo ;anLs/0f / cfly{s :yfloTj ug]{ ;f]r
lnOPsf] 5 eg] ;fj{hlgs ljt ;+/rgfdf d"No clej[l4 s/, cfos/ / cGtMz'Ns nufotsf
cfGtl/s /fh:jsf] of]ubfg a9fO{ ;fj{hlgs ljsf; vr{sf] 7"nf] lx:;f /fh:j artaf6 k"lt{
ug]{ nIo lnOPsf] 5 . To:t} :jR5, t6:y Pjd\ kf/bzL{ s/ k|0ffnLsf] ljsf; / :j]lR5s
s/ ;xeflutfaf6 s"n ufx{:Yo pTkfbg;Fu s/ /fh:jsf] cg'kft a9fpFb} ;\3Lo ;+/rgf
cg';f/sf] /fh:j ;+/rgfsf] lgdf{0f ug]{ p2]Zo lnOPsf] 5 . ;\3Lo ljQ Joj:yf cGtu{t
cfly{s ;d[l4sf] dfu{lrq agfpg], /fli6o s/fwf/sf] ;+/If0f u/L s/sf cfwf/ / bfo/f lj:tf/
ug],{ s/sf b/xnfO{ k|lt:kwL{ Pjd\ ;dGoflos agfpg], ;\3Lo ;+/rgf cg'sn
" s/ tyf
u}/s/sf If]qxsf] k'g/fjnf]sg tyf afF8kmfF8 ug]{ /0fgLlt lnOPsf] 5 .
rfn' cf=j= @)&#)&$ sf] ah]6df s/ k|0ffnLnfO{ ;d[4 /fHo lgdf{0fsf] cfwf/ agfpg] u/L /fh:j
gLlt tyf sfo{qmd to ul/Psf] 5 . nufgLd}qL s/gLltsf] dfWodaf6 cfly{s ;d[l4sf] hu a;fNg],
cfly{s lqmofsnfk d}qL s/k|0ffnLsf] sfof{Gjogaf6 cy{tGqnfO{ ultzLn agfpg], e"sDk / cfk"lt{
c;xhtfaf6 Iflt ePsf Joj;fonfO{ k'ghL{jg lbg ljQLo pTk|/] 0ffsf] gLlt lng], /fli6o pTkfbg
a[l4 u/L k/lge{/tf 36fpb} lgof{t k|a4{g ug],{ Jofkf/ ;xhLs/0f, ;+:yfut Ifdtf clea[l4 /
k|so[ fut ;'wf/ u/L :j]lR5s s/ kl/kfngfdf a[l4 ug],{ ;+3Lo ljQ ;jnLs/0fsf] nflu s/fwf/sf]
;+/If0f / cfly{s kf/blz{tfdf hf]8 lbg] /fh:j gLlt lnOPsf] 5 .
s/ k|zf;gnfO{ ;'wf/ ug{ cfGtl/s /fh:j ljefusf] kfFr jif]{ /0fgLlts of]hgf / bf];f| ] lqjifL{o ;'wf/
of]hgf tof/ eO{ sfof{Gjogsf] r/0fdf /x]sf] 5 . o;df s/ k|zf;gnfO{ yk ultzLn / k|ultzLn
agfpg], s/bftf ;]jf ;DaGwL lqmofsnfksf] ljs]Gb|Ls/0f ug],{ s/ k|zf;gnfO{ lgikIf tyf kf/bzL{
;+u7gsf] ?kdf ljsf; ug],{ cfjZostf cg';f/ ;+u7g ;+/rgfnfO{ If]qLo:t/ tyf :yfgLo :t/df
lj:tf/ ug],{ s/ sfg"gsf] ;d;fdlos ;'wf/ ug],{ :j]lR5s s/ ;xeflutf clea[l4sf]] nflu s/bftf
d}qL s/ k|zf;gsf] lgdf{0f ug]{ nufotsf kIfdf ljz]if hf]8 lbOPsf] 5 .
/fh:j k/fdz{ ;ldltn] k|To]s cfly{s aif{sf] ah]6 tyf cfly{s P]g th'{dfsf avt /fh:j
kl/rfng, Jofkf/ ;xhLs/0f, pBf]u Jofkf/ k|a4{g, /fh:j ;DaGwL P]g lgoddf ;+zf]wg
kl/dfh{g Pj+ ;du| /fh:j k|zf;gsf] ;'wf/sf nflu ;'emfj lbg] u/]sf] 5 .
s/ sfg"gdf ;do ;fk]If ;'wf/ ug{sf nflu cWoog tyf ljZn]if0f u/L ;/sf/nfO{ ;'emfj
lbg ul7t pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]un] @)&@ c;f/df g]kfn ;/sf/nfO{
:dfl/sf @)&#
k|ltj]bg k]z u/L pQm k|ltj]bgsf ;'emfj sfof{Gjog x'b} uPsf] kfOG5 .
g]kfn ;/sf/n] !) j6f b]z;+u bf]xf]/f] s/ d'lQm ;Demf}tf ul/;s]sf] 5 .
cfGtl/s /fh:j ljefuaf6 ;]jf k|jfx lgb]{lzsf, @)^& tyf sd{rf/Lx?sf] cfrf/;+lxtf
agfO{ sfof{Gjogdf NofOPsf] 5 .
sDkgL btf{ u/fpFbf sDkgL /lhi6f/sf] sfof{noaf6 :yfoL n]vf gDa/ / cfGtl/s /fh:j
sfof{no tyf s/bftf ;]jf sfof{noaf6 k|df0fkq pknAw u/fpg] u/L sfd ePsf] 5 h;n]
ubf{ s/bftfn] sDkgL btf{ ubf{ k]z u/]sf sfuhft s/df btf{ ubf{ k'gM k]z ug{ gkg]{ u/L
s/bftfnfO{ ;'ljwf lbOPsf] 5 .
s/bftfnfO{ zL3| ;]jf k|bfg ug{ ljB'tLo dfWodaf6 ;]jf k|bfg xF'b} cfPsf] 5 . ljB'tLo
dfWodaf6 cfo ljj/0f, s/ ljj/0f tyf cGo ljj/0f bflvnf u/L s/bftfx? /fh:j
sfof{nodf cfpg gkg]{ ePsf] 5 .
s/ lzlj/, 3'DtL lzlj/ dfkm{t\ s/bftfsf] 3/b}nf]df uO{ ;]jf k|jfx ul/b} cfPsf] 5 .
s/ k|zf;gn] s/bftfnfO{ s/bftf lzIff dfkm{t\ cfos/, d"No clej[l4 s/, cGtMz'Ns,
lzIff ;]jf z'Ns / :jf:Yo ;]jf s/sf] af/]df lg/Gt/ hfgsf/L u/fpb} cfPsf] 5 .
cfGtl/s /fh:j ljefudf 6f]n k|mL gDa/af6 s/bftfsf lh1fzfx?sf] hjfkm lbg] ul/Psf] 5 .
sfof{nox?df ;f]wk'5 sIf, ;xfotf sIf, gful/s j8fkq cflbsf] Joj:yf u/L s/bftfnfO{
;]jf k|jfxdf ;xhtf ePsf] 5 .
sfo{ k|lqmofnfO{ :ki6 agfpg ljleGg lsl;dsf ;/n sfo{ljlw tyf lgb]{lzsfx? lgdf{0f
u/L sfof{Gjogdf NofOPsf] 5 .
s/bftfsf] u'gf;f]sf] tTsfn ;Daf]wg ug]{ k|0ffnLsf] ljsf; ul/Psf] 5 .
Integrated Tax System sf] dfWodaf6 cfos/, d"No clej[l4 s/, cGtMz'Ns nufotsf
;a} s/nfO{ PsLs[t ub}{ nluPsf] 5 .
ljefusf] ;"rgf k|ljlw k|0ffnLdf Risk Engine sf] ljsf; u/L tYof+s ljZn]if0fsf]
dfWodaf6 /fh:jsf b[li6sf]0fn] hf]lvdk"0f{ dflgPsf s/bftfsf] s/ k/LIf0fsf nflu 5gf}6
ug]{ k|ljlwsf] ljsf; ul/Psf] 5 .
nIo / ;"rsdf cfwfl/t sfo{ k|0ffnLnfO{ cfwf/ lnO{ sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg
k|0ffnLsf] ljsf; ul/Psf] 5 .
e-Monitoring System sf] Joj:yf ul/Psf] 5 .
s/ sfof{Gjog jif{, s/ ;'wf/ k|0ffnL jif{sf] 3f]if0ff u/L s/ k|zf;g / cfd s/bftfsf]
dgf]efjgf ;'wf/ ul/b} cfOPsf] 5 .
:dfl/sf @)&#
OdfGbf/ s/bftf tyf pTs[i6 sfo{ ;Dkfbg ug]{ sd{rf/Lx?nfO{ s/ lbj;sf] pknIodf
;Ddfg ug]{ sfo{sf] yfngL ul/Psf] 5 .
cfly{s P]g dfkm{t\ ;do ;dodf s/bftfx?nfO{ ljleGg s/ 5'6 tyf ;'ljwf pknAw u/fOPsf] 5 .
cfjZos sfuhft ;lxt s/ lkmtf{sf nflu cfj]bg u/]df P]g lgoddf tf]lsPsf] ;dodf
s/ lkmtf{ lbg] ul/Psf] 5 .
s/bftfnfO{ k"jf{b]z dfUg] clwsf/ / k|zf;sLo k'g/fjnf]sg jf k'g/fj]bg ;DaGwL clwsf/
;'lglZrt ul/Psf] 5 .
j]j;fO6df jf/Djf/ ;f]lwg] k|Zgsf] pQ/ /flvPsf] 5 eg] s/ ;DaGwL hfgsf/Ld"ns j|f];/
k|sfzg ul/Psf] 5 . s/ a'n]l6g lgoldt ?kdf k|sfzg u/L s/ ;DaGwL ljljw ljifodf
hfgsf/L u/fpg] ul/Psf] 5 .
;"rgf clwsf/Lsf] Joj:yf u/L dfu]sf] ;"rgf lbg] ul/Psf] 5 . To:t} k|jQmfsf] Joj:yf
u/L ;Dkflbt sfdsf] hfgsf/L lbg] ul/Psf] 5 .
cy{ dGqfno tyf cfGtl/s /fh:j ljefusf pRr kbflwsf/Lx?af6 ;do ;dodf
sfof{nox?sf] cg'udg Pj+ ;'k/Lj]If0f ug]{ ul/Psf] 5 .
k|To]s aif{ Joj:yfkg uf]i7L u/L s/ k|zf;gsf ;an kIf, b'j{n kIf / ;'wf/ ug'{kg]{ kIfsf
af/]df 5nkmn, cGt/lqmof ug]{ ul/Psf] 5 eg] 3f]if0ffkqsf] dfWodaf6 ;'wf/ ug{ k|lta4tf
JoQm ug]{ ul/Psf] 5 .
$= cfGtl/s /fh:j kl/rfngsf ;d:of / ;'wf/sf If]q
s'n /fh:jdf cfGtl/s /fh:j c;'nL a[l4 x'b} uP tfklg g]kfndf cfGtl/s /fh:j kl/rfngdf ljleGg
;d:ofx? b]vf k/]sf 5g\ . sf/f]jf/ ug]{ ;j} JolQm tyf k]zfljb\x? s/sf] bfo/fdf cfO ;s]sf 5}gg\ . sf/f]jf/
ubf{ lanljhs hf/L gug],{ hf/L u/] klg sf/f]jf/ d"Nodf gug]{ k|jl[ Q a9\bf] 5 . s/bftfx?n] s/ 5nL, gSsnL
lan lahs k|of]u ug]{ k|jl[ Qdf sdL cfPsf] 5}g . ggkmfOn/ -;dodf ljj/0f gj'emfpg]_ s/bftfsf]] ;+Vof a9L
5 . d"No clej[l4 s/df z"Go ljj/0f / qm]l86 ljj/0f a'emfpg] ;+Vof a9\bf] 5 eg] 8]lj6 /sdsf] t'ngfdf
qm]l86 /sdsf] cg'kft a9L 5 . ;|ft] df s/s6\6L ug]{ t/ ;dod} /fh:jdf hDdf gug]{ k|jl[ Q 5 . 3/ axfn
s/sf] kl/kfngf Psbd} Go"g 5 . ;+:yfut afx]s JolQmut ?kdf 3/ axfndf nufpg] dWo] axfns/ yf]/n} ]
dfq a'emfpg] u/]sf] kfOPsf] 5 . cGTfz'Ns ;DaGwL k|0ffnLnfO{ cfw'lgsLs/0f ubf{ g;Sbf a9L dfqfdf /fh:j
hf]lvd b]lvPsf] 5 . s/bftfn] ;dod} aSof}tf / a]?h' /sd bflvnf gu/]sf] cj:yf 5 . s/ k|zf;gdf sfo{/t
sd{rf/LnfO{ n]vf, s/k/LIf0f, cg';Gwfg nufotsf ljifodf :ynut ?kdf tfnLdsf] sdL dx;'; ePsf] 5 .
To:t} s/bftfx? s/ ;DaGwL sltko ljifodf cgle1 /xFbf s/ kl/kfngfsf] cj:yf sdhf]/ 5 .
;d[4 /fi6 lgdf{0fsf nflu cfGtl/s /fh:jsf] of]ubfg dxTjk"0f{ ePsf]n] cfGtl/s /fh:j kl/rfng
k|efjsf/L agfpg s/k|zf;g / s/bftf b'a}sf] tkm{af6 b]xfo jdf]lhd kxn Pj+ ;'wf/ x'g' kb{5 M
-s_ s/ k|zf;gaf6 ug'{ kg]{ yk ;'wf/
pBf]uL / Jofkf/L dfq s/bftf x'g eGg] ljBdfg cfd a'emfOnfO{ kl/jt{g u/L cfo cfh{g
:dfl/sf @)&#
10
ug]{ ;a} gful/s s/bftf x'g\ eGg] wf/0ffnfO{ cfd gful/s / s/bftfdf ;r]tgf hfu[t
u/fpg cem} klg ;f]r] cg'?k ;kmntf k|fKt ug{ g;lsPsf]n] s/sf] bfo/fdf gcfpg]nfO{
bfo/fdf Nofpg s/bftf lzIff, ;"rgf tyf ;~rf/sf sfo{s|d k|efjsf/L ?kdf ;~rfng ug'{
kb{5 . c6]/ ug]{nfO{ sfg"g cg';f/ sf/jfxL u/L s/sf] bfo/fdf Nofpg' k5{ .
ljgf btf{ sf/f]jf/ ug]{, btf{ eP/ klg lan ljhs hf/L gug]{, lan ljhs hf/L u/] klg
sf/f]jf/ d"Nodf hf/L gug]{, gSsnL lan ljhs hf/L ug]{, ;dodf ljj/0f ga'emfpg], z"Go
ljj/0f a'emfpg], qm]l86 ljj/0f a'emfpg], ljj/0f k]z ug]{ t/ s/ gltg]{, s/ aSof}tf /fVg]
nufotsf s/ sfg"gsf] cj1f ug]{x?nfO{ :ynut cg'udg tyf ;'rgf k|ljlwsf] dfWodaf6
cg'udg u/L s/ kl/kfngf a9fpg' k5{ .
/fh:jsf b[li6sf]0fn] hf]lvdk"0f{ dflgPsf s/bftfsf] klxrfg / ljZn]if0f u/L s/ k/LIf0f tyf
cg';Gwfg ug]{ sfo{nfO{ k|fyldstf lbg' k5{ .
;|f]tdf s/sL ug]{ t/ ;dod} /fh:jdf hDdf gug]{ k|j[lQ Go"g ug{sf nflu ;|f]tdf s/ sL
ug]{ lgsfosf] lgoldt cg'udg / cu|Ld s/ sL k/LIf0fdf hf]8 lbg' k5{ .
3/axfn s/sf] kl/kfngfsf nflu :yfgLo lgsfo;Fu ;dGjo / ;xsfo{ u/L lg/Gt/ cg'udg ug'{ k5{ .
cGTfMz'Ns ;DaGwL k|0ffnLnfO{ cfw'lgsLs/0f u/L k|efjsf/L ?kdf sfof{Gjog ug'{ k5{ .
aSof}tfsf] nut cBfjlws u/L aSof}tf c;'nL ug{ ;+sng e|d0f ug]{, sfg"gL sf/jfxL ug]{
sfo{nfO{ tLa|tf lbg' k5{ .
s/ k|zf;gdf sfo{/t sd{rf/LnfO{ n]vf, s/ k/LIf0f, cg';Gwfg, ;"rgf k|ljlw nufotsf
ljifodf ;do ;fk]If ?kdf lg/Gt/ tfnLd lbO{ Ifdtf lj:tf/ ug'{ kb{5 .
s/bftfsf] ;xeflutf j[l4sf nflu ljz]if sfo{qmdx? ;+rfng ug'{ k5{ .
s/ cGt/ ljZn]if0f -Tax Gap Analysis_ u/L ;Defjgfsf If]q klxrfg ug'{ k5{ .
;a} cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nox?df a}+s sfp06/x?sf] :yfkgf ug]{
sfo{ k|fyldstfsf ;fy ul/g' kb{5 .
s/bftfx?sf] sDKo'6/ clen]vdf b]lvg] Unused Credit, Unused Payment, Sundry
Debit, Sundry Credit nufotsf lx;fa cBfjlws ug'{ k5{ .
s/ k/LIf0f tyf cg';GwfgnfO{ hf]lvddf cfwfl/t u/fO{ u'0f:t/ clea[l4 ug'{ h?/L b]lvPsf] 5 .
s/;Fu k|ToIf jf k/f]If ;+nUg ljleGg lgsfox? h:t} eG;f/ ljefu, /fh:j cg';Gwfg ljefu, ;DklQ
z'4Ls/0f cg';Gwfg ljefu, pBf]u tyf jfl0fHo;Fu ;DalGwt lgsfox?, sDkgL /lhi6f/sf] sfof{no
cflb;Fu ;dGjo sfod u/L s/sf] bfloTjaf6 plDsg gkfpg] jftfj/0fsf] l;h{gf ug'k{ 5{ .
s/bftfsf] ;'ljwfsf] nflu Any Branch Banking System (ABBS) sfof{Gjogdf Nofpg' kb{5 .
s/bftfx?sf] ;]jfdf ;xhtfsf nflu d'Vo cf}hf/ dflgPsf] ljB'tLo k|0ffnLnfO{ l56f] 5l/tf]
:dfl/sf @)&#
11
agfpg sDKo'6/ k|0ffnLsf] Ifdtf lj:tf/ ug'{ kb{5 tyf s/ ;DaGwL ;a} sfo{ ljB'tLo ;"rgf
k|0ffnLsf] dfWodaf6 x'g] Joj:yf ldnfpg' kb{5 .
s/bftf lzIff ;DaGwL ;fdu|L tof/ u/L ljt/0f u/]/ k|efjsf/L ?kdf s/bftf lzIff sfo{sd| ;+rfng
ug'{ kg]{ cfjZostf 5 . s/bftfnfO{ s/ ;DaGwL ljifodf ;do ;dodf hfgsf/L lbg s/bftfsf] Od]n
tyf df]jfOndf s/ ;DaGwL ;"rgfx? ;Dk|i] f0f ug]{ sfo{nfO{ ;j} sfof{nodf nfu" ug'{ kb{5 .
sfof{nodf ;]jf lng cfpFbf a9L nfut tyf ;do nfUg] ePdf To:tf :yfgdf 3'DtL ;]jf
dfkm{t ;]jf k|jfx ug]{ sfo{nfO{ Jofkstf lbg' kb{5 .
sfof{nosf] sfo{ ;+/rgf / sfo{ k|0ffnLnfO{ sfo{d}qL / s/bftfd}qL agfpg yk ;'wf/ / nufgL
ug'{ kb{5 .
cfos/sf] cfwf/ lj:tf/ ug{sf nflu d'ns
' sf] ljsf; gLltdf 6]jf k'/o\ fpg], /f]huf/L a9fpg],
lk5l8Psf] If]qsf] cf}Bf]lus ljsf; ug]{ p2]Zon] lbOPsf 5'6 afx]s cGo 5'6 x6fpb} hfg' kb{5 .
cgf}krfl/s cfly{s lqmofsnfkx?nfO{ s/sf] bfo/fdf Nofpg' k5{ .
d'n's ;+3Lotfdf uO;s]sf] cj:yfdf ;+ljwfgn] ;+3, k|b]z / :yfgLo txsf ;/sf/nfO{
lbPsf] s/ p7fpg] clwsf/sf] sfof{Gjog s;/L ug]{ xf] < / sd{rf/Lsf] Joj:yfkg s;/L
ug]{ xf] < eGg] ljifodf l56\6} k|i6 vfsf Nofpg' k5{ .
s/bftfsf] ;+Vof, sf/f]jf/ / cfly{s ls|ofsnfksf] lj:tf/sf cfwf/df cfGtl/s /fh:j sfof{no
/ s/bftf ;]jf sfof{nosf] :t/f]Gglt / lj:tf/ ub}{ ;+u7g ;+/rgfdf ;'wf/ ug'{ k5{ .
-v_ s/bftfaf6 x'g'kg]{ ;'wf/
cfGtl/s /fh:j kl/rfng k|efjsf/L x'g s/ k|zf;g dfq} cu|;/ eP/ x'bg} , s/bftf klg plQs} cu|;/
x'gk' 5{ / s/ sfg"gsf] kl/kfngfdf hf]8 lbg'k5{ . s/bftfn] b]xfosf ljifodf Wofg lbg' kb{5 M
s/bftfn] s/df btf{ eP/ dfq sf/f]jf/ ug'{kb{5 .
Jofj;flos / k]zfut dof{bf sfod u/L oyfy{ sf/f]jf/ ug'{ kb{5 .
sf/f]jf/sf] n]vfsf] clen]v cBfjlws u/L /fVg'kb{5 .
sf/f]jf/ ubf{ lanljhs hf/L ug{' kb{5, lan ljhs hf/L ubf{ af:tljs sf/f]jf/ d"Nodf ug'{
kb{5 .
tf]lsPsf] ;do, 9fFrf / :yfgdf cfkm"n] ltg'{kg]{ s/sf] lgwf{/0f u/L s/ Pj+ ljj/0f a'emfpg'
kb{5 .
ltg'{ a'emfpg'kg]{ s/ aSof}tf / a]?h' ;dod} ltg'{ kb{5 .
;/sf/nfO{ s/ ;DaGwL ljifodf /rgfTds ;'emfj pknAw u/fpg' k5{ .
s/ k|zf;gnfO{ ;]jf k|jfxsf qmddf ;xof]u k'/\ofpg' kb{5 .
:dfl/sf @)&#
12
df}h'bf s/ sfg"gsf] ljifodf hfgsf/L /fvL sfg"gsf] kfngf ug'{ kb{5 .

clwsf/k|lt ;hs eO{ c;n s/bftfsf] bfloTj af]w ug'{ kb{5 .
clwsf/ / st{Jo Ps} l;Ssfsf b'O{ kf6f x'g eGg] af]w u/L cfkm\gf] st{Jo / bfloTjsf] ;b}j
kfngf ug'{ kb{5 .
%= lgisif{
/fi6 lgdf{0fsf nflu ;fj{hlgs ljsf; vr{ / k|zf;lgs vr{sf] cfjZostf k"/f ug{, ;\3Lo ljQLo
k|0ffnLnfO{ ;anLs/0f ug{, ;fj{hlgs vr{sf] a9\bf] cfjZostfnfO{ k"/f ug{ / j}b]lzs ;xfotf dflysf]
lge{/tf sd ug{ cfGtl/s ;|f]t kl/rfngsf] cfjZostf kb{5 . g]kfndf cfGtl/s /fh:j ljefu /
;f] cGtu{tsf sfof{nox?n] cfos/, d"No clea[l4 s/, cGtMz'Ns, :jf:Yo ;]jf s/, lzIff ;]jf z'Ns
h:tf cfGtl/s ;|f]tx?sf] kl/rfng / Joj:yfkg ub}{ cfPsf 5g\ . s'n /fh:jdf cfGtl/s /fh:j
ljefusf] dfq} $@=#% k|ltzt of]ubfg /x]sf] 5 eg] s'n s/ /fh:jdf $*=% k|ltzt of]ubfg /x]sf]
5 . To:t} s'n ufx{:y pTkfbgdf cfGtl/s /fh:j ljefusf] of]ubfg sl/a ( k|ltzt /x]sf] 5 . o;/L
b]zsf] cy{tGqdf cfGtl/s /fh:jsf] of]ubfg dxTjk"0f{ 5 . eljiodf o;sf] cfjZostf cem a9L x'g]
b]lvG5 . cfGtl/s /fh:j kl/rfngnfO{ Jojl:yt / k|efjsf/L agfpg ;/sf/, s/ k|zf;g, s/bftf
Pj+ ;Da4 kIff/f oy]i6 k|of; u/L cfGtl/s /fh:j dfkm{t\ b]zsf] cy{tGqnfO{ :jfwLg agfpb}
g]kfnnfO{ ;d[4, ;d'Ggt, Gofok"0f{ / cfw'lgs /fi6 agfpg cu|;/ x'g' h?/L b]lvG5 .
;Gbe{

;fdfu|L
g]kfnsf] ;+ljwfg, @)&@, sfg"g lstfj Joj:yf ;ldlt, sf7df8f}+ .
cfos/ P]g, @)%* tyf cfos/ lgodfjnL, @)%(, sfg"g lstfj Joj:yf ;ldlt, sf7df8f+} .
d"No clea[l4 s/ P]g, @)%@ tyf d"No clea[l4 s/ lgodfjnL, @)%#, sfg"g lstfj Joj:yf ;ldlt, sf7df8+f}+ .
cGtMz'Ns P]g, @)%* tyf cGtMz'Ns lgodfjnL, @)%(, sfg"g lstfj Joj:yf ;ldlt, sf7df8+f+} .
vgfn, /fhg -@)&!_, ;fj{hlgs Joj:yfkgsf ;fdlos ax;, sf7df8f+} M ;f]kfg dfl;s .
zdf{, r'8fdl0f -@)&! d+l;/_, g]kfnsf] cfGtl/s /fh:j k|zf;g M laut, jt{dfg / eljio, cfGtl/s
/fh:j :dfl/sf, sf7df8f}+ M cfGtl/s /fh:j ljefu .
cof{n, /d]z -@)&@ d+l;/_, cfGtl/s /fh:j kl/rfngsf] cj:yf / ;'wf/sf If]q, cfGtl/s /fh:j :dfl/sf,
sf7df8f}+ M cfGtl/s /fh:j ljefu .
Rff}wf}+} of]hgf - @)&#&$ @)&%&^ _ cfwf/kq, /fli6o of]hgf cfof]u, sf7df8f}+ .
cfly{s jif{ @)&#&$ sf] ah]6 jQmJo, @)&#, cy{ dGqfno, sf7df8f+} .
cfly{s ;j]{If0f @)&@&#, cy{ dGqfno, sf7df8f+} .
pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! sf] k|ltj]bg, sf7df8f+} .
/fh:j k/fdz{ ;ldltsf] k|ltj]bg, @)&#, cy{ dGqfno, sf7df8f+} .
:dfl/sf @)&#
13
:dfl/sf @)&#
14
sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL /

sfo{ ;Dkfbg k|f]T;fxg sf]ifsf] cjwf/0ff
an/fd l/Hofn
k|d'v s/ k|zf;s
cfGtl/s /fh:j sfof{no, sf7df8f}+ If]q g+= #
ljifo k|j]zM
g]kfnsf] lghfdtL ;]jfsf ;Gbe{df sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL Ps gjLgtd cEof; xf] .
lghfdtL ;]jf P]g @)$) sf] bkmf @*s= df g]kfn ;/sf/n] lghfdtL sd{rf/Lsf] sfo{;Dkfbg, sfo{
kl/0ffd / k|fKt glthfsf] cfwf/df lghnfO{ k|f]T;fxg ug{ Ps sfo{;Dkfbg k|f]T;fxg sf]ifsf] Joj:yfkg
;Sg]5 . pQm sf]ifdf /xg] /sd, To;sf] ;~rfng, Joj:yfkg tyf cGo Joj:yf tf]lsPadf]lhd
x'g]5 . eGg] Joj:yf 5 . tbg';f/ lghfdtL ;]jf lgodfjnL, @)%) sf] lgod !!^ -u_ sf] pklgod ^
df sfo{;Dkfbg sf]ifsf] Joj:yfkg, ;~rfng / dfkb08 lgwf{/0f ug{ g]kfn ;/sf/n] 5'6\6} lgb]{lzsf
agfO{ nfu" ug{ ;Sg]5 eGg] Joj:yf ul/Psf] 5 .
;Dkfbg ug'k{ g]{ sfo{nfO{ tf]lsPsf] sfo{lhDd]jf/L / ;do;Ldfleq cltl/Qm Ifdtf, bIftf, ;Lk, pDd]b /
k|of;nfO{ clej[l4 u/L sfo{;DkfbgnfO{ a9L lhDd]jf/k"0f{ / glthfd"ns agfpg Joj:yf ul/Psf] k|fT] ;fxg g}
sfo{ ;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnL xf] . o;df lglZrt dfkb08 / cfwf/ to u/L j:t'lgi7, kf/bzL{
/ kl/0ffdd'vL 9+un] sfdsf] :t/nfO{ a9fjf lbg] / ;f]sf nflu k|fT] ;fxg ug]{ clei6 cGt/lgxLt x'G5 .
g]kfnsf] lghfdtL ;]jf ;Da4 sfg"gn] o; tYonfO{ cfTd;ft u/]sf] 5 . lghfdtL ;]jfdf ljBdfg cEof;
/ Jojxf/nfO{ ljZn]if0f ubf{ s]xL ;/sf/L lgsfox?df lgodfjnLdf Joj:yf ePeGbf leGg tl/sfn]
sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg eQf k|0ffnL sfof{Gjogdf cfPsf] b]lvG5 . lj:tf/} of] k|0ffnL qmdzM
;fdfGoLs/0f / clwsf/ l;h{gf ug]{ h:tf] ljs[t :j?kdf kl/0ft x'g yfn]sf] cfefif x'bF 5
} . k|fT] ;fxgn]
sfo{ ;Dkfbgdf lj:tf/} gd"gf :yflkt ug'k{ g]d{ f emg b}lgs sfo{k0| ffnL g} cltl/Qm ;'ljwfljgf 8]s grNg]
h:tf] x'g] cfz+sf a9\b5
} . ctPj+ sfo{;Dkfbg k|fT] ;fxg k|0ffnL g]kfn ;/sf/sf sfof{no / ToxfF sfd
ug{] lghfdtL sd{rf/Lx?aLr Ps cfk;df kmf6f], ]if / j}dgZo l;h{gf ug{] eGbf klg lgikIftf, bIftf
/ lgk'0ftfsf ;fy sfd u/L pTs[i6 ;]jf k|jfx ug{] ;/sf/L sfof{no / /fi6;j] s sd{rf/Lx?sf] sfdsf]
;Ddfg ub{} pgLx?sf] sfo{ pTk|/] 0ff agfO{ /fVg ;xof]u k'ofpg] Joj:yfksLo cf}hf/ (Managerial
Tool) aGg'kb{5 eGg] dfGotfaf6 cfufdL lbgdf o;nfO{ ;~rfng / Joj:yfkg ug{ cfjZos 5 .
sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL
g]kfn ;/sf/n] cfly{s jif{ @)^#.^$ sf] ah]6 jQmJodf sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLnfO{
:dfl/sf @)&#
15
k/LIf0fsf ?kdf nfu" ug{] k|yd pb\3f]if u/];uF } ldlt @)^# sflt{s ! ut]bl] v ;'Vvf aGb/ufx eG;f/
sfof{no, l;l;{of, jL/u~h / 7"nf s/bftf sfof{no sf7df08f}df sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnL
nfu" ul/Psf] lyof] . ;f]sf] kl/0ffd:j?k pQm b'j} sfof{nodf cfly{s jif{ @)^#.^$ sf] /fh:j c;'nLdf
pNn]Vo k|ult x'gfsf ;fy} tL sfof{nodf sfo{/t sd{rf/Lsf] dgf]andf klg pRr j[l4 eO{ cfk"mnfO{
tf]lsPsf] lhDd]jf/L bIftf, r':ttf / s'zntf;fy ;Dkfbg ug{ tL lgsfosf sd{rf/Lx? a9L pTk|l] /t
ePsf] cj:yf lyof] . of] pT;fxk|b glthfaf6 clek|l] /t x'bF } g]kfn ;/sf/n] cfly{s jif{ @)^$.^% df
o:tf] k|fT] ;fxg eQf k|0ffnLnfO{ plNnlvt b'Oj{ 6f lgsfodf lg/Gt/tf lbFb} cfGtl/s /fh:j sfof{no, w/fg
/ lj/f6gu/, eG;f/tkm{ e}/xjf tyf g]kfnu~hl:yt tLgj6f eG;f/ sfof{no u/L $ j6f yk ;/sf/L
sfof{nox?df ldlt @)^$ sflt{s ! ut]bl] v nfu" x'g] u/L lg0f{o u/]sf] lyof] . o;af6 vf;u/L /fh:j
k|zf;gdf sfo{/t sd{rf/LnfO{ sfddf d/df]nflxhf gu/L lglb{i6 sfo{ OdfGbf/L / k"0f{ nugsf;fy
;Dkfbg ug{ / tf]lsPsf] /fh:j c;'nLsf] nIf ;dod} k"/f ug{ pTk|l] /t u/]sf] lyof] .
k|f/lDes jif{x?df cy{ dGqfno cGtu{tsf eG;f/ / cfGtl/s /fh:j sfof{nox?df nfu" ul/Psf]
sfo{;Dkfbg k|f]T;fxg k|0ffnLnfO{ kl5Nnf lbgx?df /fi6kltsf] sfof{no tyf k|wfgdGqL tyf
dlGqkl/ifbsf] sfof{no h:tf s]Gb|Lo lgsfo / Goflos lgsfox?df klg qmdzM nfu" ul/Psf] cj:yf
5 . o;y{, sfo{;Dkfbg k|0ffnLnfO{ Jojl:yt tj/n] nfu" ug{ ;Sbf o;af6 ;]jf k|jfxdf u'0ffTds
;'wf/ cfpg'sf ;fy} sfd ug{] sd{rf/Lsf] dgf]an ;d]t pRr /fVg d2t k'Ug] s'/f dx;'; ul/Psf] 5 .
o; k|0ffnL nfu" ePkl5 b]lvPsf s]xL ;an kIfx?nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5M
/fh:jdf j[l4 ePsf],
nIo xfFl;n ug{ ;3fp k'u]sf],
;]jf k|fKt ug]{ ;do 36]sf],
;fgf ;fgf txdf e|i6frf/hGo sfd lg?T;flxt ePsf],
;]jf k|bfg ug]{sf] nfut 36]sf],
sd{rf/Ldf ;'/Iffsf] efjgf a9]sf]
sfdk|lt ;Ddfg / ;dk{0f a9]sf],
sfof{no ;dodf lgoldttf,
clen]v Jojl:yt ePsf],
;]jfu|fxLk|lt lzi6 / dof{lbt eO{ ;dod} ;]jf k|bfg ug{] kl/kf6Lsf] ljsf; ePsf],
;]jf k|jfxsf] qmddf ;]jfu|fxLnfO{ xtf]T;flxt ug{] jf pgLx?nfO{ ;]jf k|jfxsf] k|lqmofdf
emGem6 lbg] ljifo Go'g ePsf] .
:dfl/sf @)&#
16
sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnL sfof{Gjogdf cfPsf] k|f/lDes jif{x?df o;n] /fd|f] glthf lbP
klg ;doqmddf o;df qmdzM lzlyntf cfpFb} hfg yfNof] . j:t'lgi7 sfo{;Dkfbg ;"rssf] cefj, plrt
cg'udg d"Nof+sgsf] cefj, PskN6 z'? ePkl5 sfd u/] klg gu/] klg ;bfsf nflu vfg kfOxflnG5
eGg] sd{rf/Lsf] dfgl;stf / k|fT] ;fxg eQfnfO{ sd{rf/Lsf] JolQmut sfo{;Dkfbg;Fu eGbf klg cd's
sfof{no ljz]if;Fu ufF;/] x]g]{ / tbg'?k k|fT] ;fxg eQf lbg] k|jl[ Qn]] of] k|0ffnLk|lt u'gf;f] a9\b} uPsf]
kfOG5 . k|fT] ;fxg eQf kfO/x]sf sfof{nox?df k|fT] ;fxg /sdsf] k|ltzt klg 36fpFb} n}hfgfn] klg
o;sf] k|efjsfl/tf guGo ePsf] 5 . sltko sfof{non] b}glGbg ug{k' g{] sfo{sf nflu klg ;/sf/af6
k|fT] ;fxg eQfsf gfddf cltl/Qm eQf bfjL ug{] t/ hl6n / ;+jb] gzLn sfo{ks
| l[ t ePsf sfof{no /
ToxfF sfo{/t sd{rf/Ln] eg] pTs[i6 sfo{;Dkfbg ubf{ ub{} klg of] k|fT] ;fxg k|0ffnLaf6 ljd'v x'g kl//x]sf]]
jf:tljstfaLr df}hb" f sfo{;Dkfbg k|fT] ;fxg k|0ffnLsf] p2]Zo / cf}lrTodf uDeL/ k|Zg lrXg v8f
ePsf] 5 . o;af6 k|fT] ;fxg eQf kfpg] ;/sf/L sfof{no / ToxfFsf sd{rf/L tyf cGo ;/sf/L sfof{no
/ ToxfF sfo{/t sd{rf/LaLr Ps cfk;df ]if, O{iof{, ;'ljwf k|flKtsf nflu Ps cfk;df c:j:y k|lt:kwf{
tyf ;'ljwf kfpg] / gkfpg] sd{rf/Lx?aLr Ps lsl;dsf] dgf]j1} flgs b"/L ;d]t l;h{gf x'g k'us
] f] 5 .
sltko ;/sf/L sfof{noaf6 k|jfx x'g] ;]jf g} k|efljt x'gk'us
] f] l:ylt klg 5 .
ljBdfg sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLsf ;DaGwdf ul/Psf ljleGg /fli6o / If]qut k|efj
cWoog k|ltj]bgx?n] sfo{;Dkfbg k|fT] ;fxgnfO{ ;do;"rs, k|lqmof;"rs tyf glthf;"rs dfkb08 tof/
u/L nfu" ug'k{ g],{ cu|:yfgdf /x]sf sfof{nox?df dfq ;Lldt ug'k{ g],{ dfkg ug{ ;lsg] lsl;dsf sfo{dn
" s
;"rsf+s tof/ x'g ;Sg] / ;fj{hlgs ;]jf k|jfxnfO{ hgd'vL tyf glthfd'vL agfpg] k|sl[ tsf ;]jf k|bfoL
sfof{nox?df nfu" ug'k{ g]{ egL l;kmfl/z u/]sf] kfOG5 . kl5Nnf] ;dodf cfP/ g]kfn ;/sf/sf ;a} lgsfodf
;dfgtf / Ps?ktf sfod ug]{ u/L o; k|0ffnLsf] nfu" ug'k{ g],{ cltl/Qm sfd jf lhDd]jf/Lsf nflu cltl/Qm
;'ljwf / c;fwf/0f sfd ug]s
{ f nflu dfq k|fT] ;fxg jf xf};nf x'g] ;'ljwf lbg], JolQmut sfo{ut nIo jf
zfvfut nIo tf]sL k|fT] ;fxg eQfsf nflu k|To]s sfof{nodf arfp / ljt/0f u/ (Save and Share)
;"qsf cfwf/df art x'g] /sdaf6 sf]if :yfkgf u/L ls6fg ePsf ;"rssf dfkg / d"Nof+sg u/]/ dfq ;f]xL
sf]ifaf6 eQf pknAw u/fpg] Joj:yf ug]{ nufotsf ;'emfj klg hf]8bf/ ?kdf cfPsf 5g\ .
k|efj cWoog / ljZn]if0f k|ltj]bgsf l;kmfl/; ;d]tnfO{ x]/L sfo{;Dkfbg k|f]T;fxg k|0ffnLnfO{
k|rlnt lghfdtL ;]jf P]g tyf lgodfjnL cg';f/ tfbfTDotf lbg ;lsPdf o;sf] cf}lrTo /
bLuf]kgfsf] ;'lglZrttfk|lt ljZj:t x'g ;lsG5 . o;sf lglDt lghfdtL ;]jf P]g tyf lgodfjnLdf
Joj:yf ePadf]lhd sfo{;Dkfbg k|f]T;fxg sf]ifsf] :yfkgf, ;~rfng / Joj:yfkg ug{ dfkb08 tf]sL
sfo{;Dkfbg k|f]T;fxg k|0ffnL nfu" ug{ jf~5gLo b]lvG5 .
sfo{;Dkfbg k|f]T;fxg sf]if
sfo{;Dkfbg k|f]T;fxg k|0ffnLnfO{ j}1flgs, j:t'lgi7, kf/bzL{, glthfpGd'v / kl/0ffdd'vL tyf ;]jf
k|jfxdf k|efjsfl/tf j[l4 ug{] u/L sfof{Gjog ug{ sfo{;Dkfbg sf]ifsf] cjwf/0ff cuf8L cfPsf]
kfOG5 . o;n] k|f]T;fxgsf nflu k"jf{g'dfg ug{ g;lsg] vr{df lgoGq0f ub{5 . sfo{;Dkfbgsf] :t/
a9fpF5 . ;do, hgzlQm, hfFu/nfO{ a9fjf lbG5 . ;Lk, Ifdtf / sfo{sf}zntfdf clej[l4 ub{5 .
:dfl/sf @)&#
17
sfdsf/jfxL k|efjsf/L x'G5 . cGttM sfo{;Dkfbg nfutk|efjL aGb5 .

lghfdtL ;]jf P]g, @)$( sf] bkmf @*s= tyf lghfdtL ;]jf lgodfjnL, @)%) sf] lgod !!^u= sf]
pklgod -^_ cg';f/ sfo{;Dkfbg sf]ifsf] :yfkgf, Joj:yfkg / ;~rfngsf] dfkb08 tf]Sg] Joj:yf
ul/Psf] 5 . of] Joj:yf ;/sf/L sfof{nosf] sfo{;Dkfbgdf ;'wf/ u/L ;fj{hlgs ;]jfnfO{ a9L r':t,
u'0f:t/Lo, ;]jfu|fxLd}qL, pTkfbgzLn, hjfkmb]xLk"0f{ / k|efjsf/L agfpg cToGt ;fGble{s 5 . o;n]
lghfdtL ;]jfdf sfo{/t sd{rf/LnfO{ sfo{;Dkfbgsf] pTs[i6tfsf cfwf/df k|f]T;fxg ug{ dfu{ k|z:t
u/]sf] 5 . t;y{ o; adf]lhd sfo{;Dkfbg k|f]T;fxg sf]ifsf] :yfkgf u/L ;d'lrt ?kdf ;~rfng /
Joj:yfkg ug{ ;lsPdf g]kfn ;/sf/sf ;a} lgsfox?sf sd{rf/Lx?nfO{ s'g} vfnsf] lje]b gu/L
glthfdf cfwfl/t k|f]T;fxg eQfsf] Joj:yfnfO{ k|efjsf/L ?kdf Jojl:yt ug{ ;lsg] x'G5 . o;sf
nflu sfo{;Dkfbg sf]if :yfkgf / ;~rfng sfo{ljlwsf] th'{df u/L zL3| sfof{Gjog ug'{kb{5 . ;du|df
sfo{;Dkfbg sf]ifsf] cf}lrTonfO{ lgDgfg';f/ k'i6L ug{ ;lsG5M
sd{rf/Lxsf aLrdf s'g} lje]b gu/L sfo{;Dkfbg k|f]T;fxg k|0ffnLdfkm{t ;]jf k|jfxnfO{ yk
r':t, kl/0ffdd'vL / ;]jfu|fxLd}qL agfpg,
sfof{no / sd{rf/Lsf] dgf]an pRr /fVg,
l;h{gfTds / u'0f:t/Lo 9+un] sfd ug{] sfof{no / sd{rf/LnfO{ k|fT] ;flxt / yk pTk|l] /t ug{,
sfd gug{] sd{rf/LnfO{ sfddf cled'v u/fpg,
sfd u/] klg gu/] klg eQf vfg] k|0ffnLnfO{ lg?T;flxt ub{} OdfGbf/ / nugzLn eO{ sfd
ug{] tyf tf]lsPadf]]lhdsf] nIo k|fKt ug{] sd{rf/L / sfof{nonfO{ s;/L k'/:s[t ug{,
cltl/Qm sfdsf nflu cltl/Qm ;'ljwf k|bfg ug{'k5{ eGg] ljZjJofkL dfGotfnfO{ g]kfnsf]
lghfdtL k|zf;gdf klg sfof{Gjogdf Nofpg,
hl6n, r'gf}tLk"0f{ / ;+j]bgzLn sfo{k|s[lt ePsf sfof{no / ToxfF sfo{/t sd{rf/LnfO{ sfddf
pTk|]l/t ug{,
sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLnfO{ xr'jf / tby{jfbL tl/sfn] geO{ j}1flgs, j:t'k/s,
;';u+ t tl/sfn] lglZrt dfkb08df cfwfl/t eO{ lgikIf / lbuf] tj/n] ;~rfng ug{ .
sfo{;Dkfbg k|f]T;fxg sf]if g]kfn ;/sf/sf ljleGg lgsfodf :yfkgf u/L ;f]xL sf]ifaf6 pTs[i6
sfof{no / sd{rf/LnfO{ k|f]T;flxt ug{ o;sf] k|efjsf/L ;~rfng ug]{ sfo{ dxTjk"0f{ x'G5 . o;
sf]ifsf] pkof]u u/L dfkgof]Uo ;"rssf cfwf/df sfo{;Dkfbgsf] d"Nof+sg ug'{kb{5 . sfo{;Dkfbg
d"Nof+sgsf cfwf/df pTs[i6 sd{rf/L / hgzlQmnfO{ k|f]T;flxt ug'{kb{5 . o;n] sfo{;Dkfbgsf] ;du|
k|efjsfl/tf clej[l4 x'g] ck]Iff ug{ ;lsG5 . To;}u/L, sfo{;DkfbgnfO{ pRr :t/sf] agfO{ ;]jf k|jfx
/ ;/sf/L sfdsfhnfO{ ;]jfu|fxLd}qL, pTkfbgzLn, hjfkmb]xLk"0f{, k|efjsf/L / cg'dfgof]Uo agfpg
:dfl/sf @)&#
18
;3fp k'Ub5 . o;af6 ;+u7gsf] tf]lsPsf] sfo{nIo Pj+ p2]ZonfO{ zL3| ;DkGg ug{ sd{rf/Ldf
pTk|]/0ff a9\b5 . k|f]T;fxgsf gfddf x'g] cgfjZos / ckf/bzL{ vr{ Go"gLs/0f ug{ ;3fp k'Ub5 .
pkef]u tyf sfof{no ;~rfng vr{df ldtJolotf Nofpg of] TolQs} k|efjsf/L cf}hf/ xf] . sfd
ug]{nfO{ k'/:s[t / gug]{nfO{ lg?T;flxt ug{ tyf sd{rf/Lsf] dgf]an / sfo{pTk|]/0ffdf j[l4 ug{ o;nfO{
pkof]u ug{ ;lsG5 .
sfo{;Dkfbg k|f]T;fxg sf]ifsf] :yfkgf, Joj:yfkg / ;~rfng
sfo{;Dkfbg k|f]T;fxg sf]ifsf] :yfkgf b]xfo adf]lhd ;|f]taf6 Joj:yf u/L ug{ ;lsG5M
sfo{;Dkfbg k|f]T;fxg sf]ifdf ;/sf/af6 ljlgof]hg x'g] /sd,
clt b|'t ;]jf pknAw u/fpg'kg]{ cj:yf eO{ ;f] ;]jf pknAw u/fP jfkt ;/sf/n] k|fKt u/]sf]
cltl/Qm /sdsf] lglZrt k|ltzt /sd,
;/sf/L If]qaf6 x'g] pTkfbgdf j[l4 jf ;du| pTkfbsTj j[l4 u/] jfktsf] /sd,
s'g} cfof]hgf ;dodf ;DkGg u/]jfkt ;fj{hlgs v/Lb P]g, @)^# adf]lhd k|fKt x'g] k|fT] ;fxg /sd,
;DalGwt lgsfosf] s]Gb| tyf dftxtsf lgsfox?df ;fwf/0f tkm{sf] pkef]u / sfof{no
;~rfng vr{df cl3Nnf] cfly{s jif{sf] eGbf sd vr{ u/L art u/]sf] /sdsf] cfwf/df
g]kfn ;/sf/n] yk u/L lbPsf] /sd,
s'g} sfof{non] tf]lsPsf] nIo / p2]Zo adf]lhdsf] sfd b/jGbL ;+VofeGbf yf]/} sd{rf/Ln]
;DkGg u/]df ;f] jfkt art x'g] /sd,
nIoeGbf a9L /fh:j j[l4 u/]jfkt ;DalGwt s]Gb|Lo lgsfon] tf]ss
] f] cfwf/df yk x'g] /sd,
/fh:j jf ;|f]t j[l4 x'g] gofF If]qsf] klxrfg u/L pNn]Vo /fh:j j[l4 u/]jfkt yk x'g] /sd,
g]kfn ;/sf/sf] lg0f{ofg';f/ k|fKt x'g] cGo /sd,
sf]ifsf] Joj:yfkg tyf cfjZos gLltut Joj:yf ug{ s]Gb|Lot txdf g]kfn ;/sf/sf d'Vo ;lrjsf]
cWoIftfdf lgb]z
{ s tyf ;~rfns ;ldltsf] u7g ug{ ;lsG5 . o; ;ldltn] sfo{;Dkfbgdf cfwfl/t
k|fT] ;fxg k|0ffnL s'g/s'g lgsfodf nfu" ug]{ eGg] ljifodf olsg ug],{ lgsfout ?kdf ;Dkfbg ul/g]
sfo{x?sf] ;"rsdf cfwfl/t dfkb08 :jLs[t ug],{ ;DalGwt s]Gb|Lo lgsfonfO{ cfgf] / cfgf] dftxtsf
lgsfox?n] ;Dkfbg ug'k{ g]{ sfo{x?sf] sfo{ljj/0f tof/ ug{ nufO{ :jLs[t ug],{ lgsfout ?kdf ;Dkfbg
x'g] sfo{ / ;f]af6 ck]lIft / k|:tfljt glthf Pj+ sfo{of]hgf jflif{s ?kdf ;fj{hlgs ug],{ sfo{;Dkfbg
k|fT] ;fxg k|0ffnLsf] k|efjsfl/tfsf ;DaGwdf cfjlws ?kdf cWoog u/L k|ltj]bg k]z ug{ ;Da4
lgsfonfO{ lgb]z
{ g lbg],sfo{;Dkfbg k|fT] ;fxg k|0ffnL] sfof{Gjogsf] cg'udg tyf d"Nof+sg ug],{ sfo{;Dkfbg
k|fT] ;fxg sf]ifsf] /sd dGqfnout ?kdf ljt/0fsf] dfkb08sf] ef/ lgwf{/0f ug]{ / k'g/fjnf]sg ug]{ tyf
sfo{;Dkfbg k|fT] ;fxg k|0ffnLn] ;du| sfo{;Dkfbg / ;]jf k|jfxdf kf/]sf] k|efj / glthfsf] ljZn]if0f u/L
;dofg'sn
" k|fT] ;fxg k|0ffnLdf ;'wf/ ub}{ hfg] h:tf e"ldsf lgjf{x ug{ ;Sb5 .
:dfl/sf @)&#
19
sfo{;Dkfbg k|f]T;fxg sf]ifsf] Joj:yfkg tyf kl/rfng ug{ k|To]s s]Gb|Lo lgsfodf ljefuLo
;lrjsf] ;+of]hsTjdf sfof{Gjog ;ldltsf] u7g ug{' pko'St x'G5 . o; ;ldltn] s]Gb|Lo lgsfodf
sfo{;Dkfbg k|f]T;fxg sf]ifsf] :yfkgf tyf ;~rfng ug]{,cfgf] / dftxtsf lgsfox?sf] sfdsf]
k|s[lt / sfo{ ljj/0f cg';f/ sfo{;Dkfbg d"Nof+sg ;"rsx? tof/ ug]{,dGqfno, ljefu, sfof{nodf
/xg] sd{rf/Lsf] sfo{;Dkfbg d"Nof+sgsf cfwf/ / c+sef/ lgwf{/0f ug]{,dGqfno / dftxt lgsfonfO{
k|f]T;fxg /sd ljt/0fsf] ;"q / ef/ lgwf{/0f u/L lgb]{zs tyf ;~rfns ;ldltaf6 :jLs[t
u/fpg],sfo{;Dkfbg ;"rs tyf dfkb08x? k|efjsf/L tj/n] sfof{Gjog ug{]u/fpg], tyf dftxt
lgsfo / sd{rf/Lsf] sfo{;Dkfbg d"Nof+sgsf cfwf/sf] k'g/fjnf]sg u/L glthfd'vL x'g] u/L
;"rsx? kl/is[t ug]{ h:tf sfo{ u/L sf]ifsf] k|efjsf/L sfof{Gjog ug]{ h:tf sfo{ ug{ ;S5 .
sfo{;Dkfbg k|f]T;fxg sf]ifaf6 k|f]T;fxg ug]{ cfwf/dfkb08x?M
o; k|sf/sf] sf]ifaf6 sfof{nosf] ;du| sfo{;Dkfbg:t/ /fd|f] agfpg ;xh x'G5 . sfof{nodf sfd ug]{
sd{rf/Ln] k|fT] ;fxg eQf kfpg] t/ sfof{nosf] cj:yf b'?x x'g] ljs[ltaf6 ;'wf/ u/L sfof{no tyf sd{rf/L b'js
} f]
sfo{;DkfbgnfO{ u'0ffTds / pRr:t/Lo agfpg sfof{no / sd{rf/L b'jn} fO{ k|fT] ;flxt ug]{ cfwf/sf] lgdf{0f ug'k{ b{5 .
o;y{,sfo{;Dkfbg k|fT] ;fxg sf]ifaf6 sfof{nonfO{ k|fT] ;fxg ug]{ cfwf/x? b]xfo adf]lhd /fVg ;lsG5M
kl5Nnf] cfly{s jif{df sfof{nosf] ef}lts tyf ljQLo nIosf] t'ngfdf lglZrt k|ult xfl;n u/]sf],
sfof{nodf jif{el/df sd{rf/Lsf] pkl:ylt gAa] k|ltzteGbf a9L /x]sf],
sfof{nosf] b}lgs sfo{;Dkfbg k|lqmofdf ;"rgf k|ljlwsf] clwstd pkof]u x'g] Joj:yf ldnfO{
;]jf k|jfx k|efjsf/L agfPsf],
sfof{nodf /x]sf] ;/sf/L ;DklQsf] clen]v Joj:yfkg b'?:t /x]sf] tyf lnnfdL sfo{ lgoldt
?kdf ;DkGg x'g] u/]sf],
;a} sd{rf/Lxsf] kbcg';f/sf] sfo{ ljj/0f / jflif{s glthfd"ns sfo{tflnsf lgodfjnLsf]
lgod !@% adf]lhd tof/ ePsf]] / /fhkqf+lt sd{rf/Lx?sf] dfl;s sfo{k|ult ;'k/Lj]If0f
;dIf k]z x'g] Joj:yf u/]sf],
sfof{nosf] lhG;L Joj:yfkg lhG;L lg/LIf0f lgod cg';f/ u/]sf],
cl3Nnf] cfly{s jif{sf] xsdf slDtdf *) k|ltzt / ;f] eGbf cl3Nnf jif{x?sf xsdf slDtdf
() k|ltzt a]?h' km5\of}{6 ePsf],
Joj:yfkg k/LIf0f tyf sfo{d"ns k/LIf0f ePsf sfof{nosf] xsdf s'g} uDeL/ k|zf;lgs
a]?h' gcf}+NofOPsf] / ljutsf] k|ltj]bgdf cf+}NofOPsf ;'emfjx?dWo] () k|ltzteGbf a9L
sfof{Gjog ePsf],
sfof{nodf k|To]s dlxgf sd{rf/L a}7s a;L ;d:of ;dfwfg ug]{ u/]sf],
sfof{nodf n}ls tyf ;dfj]zL sfo{ jftfj/0f ePsf],
:dfl/sf @)&#
20
dGqfno:t/sf ljsf; cfof]hgf ;d:of ;dfwfg ;ldltsf] a}7s lgwf{l/t ;dod} ;DkGg u/]sf],
lgoldt ?kdf ;fj{hlgs ;'g'jfO x'g] u/]sf],
tfn's lgsfodf clgjfo{ ?kdf lgoldt k|ltj]bg k7fpg] u/]sf] .
To;}u/L,sd{rf/Ln] ;Dkfbg ug{] sfo{ks
| l[ t;Fu ldNg] j:t'lgi7 dfkb08 / cg'udg ;"rs tof/ u/L k|fT] ;fxg
ug'{ pko'Qm x'G5 . ljlzi6 ;"rsf+ssf cltl/Qm yk df}lns cfwf/x? b]xfo adf]lhd x'g ;Sb5g\M
cfgf] zfvfdxfzfvf;Fu ;DalGwt sfdx? ;dod} bIftf;fy ;DkGg u/L cfk"mnfO{
tf]lsPsf] lglZrt k|ltzt ef}lts tyf ljQLo k|ult xfl;n u/]sf],
jif{el/df () k|ltzteGbf a9L ?h' xflh/ ePsf],
kbLo cg'zf;g / cfr/0fsf] pRr kfngf u/]sf] -;dokfngf, nugzLntf, kf]zfs,
lzi6tf, ;]jfu|fxLk|lt gd| Jojxf/_,
sfof{noaf6 ;Dkfbg x'g] sfo{df gjk|j{tg (Innovation) NofPsf],
sfo{sIf ;/;kmfO / clen]v b'?:t ePsf],
lhDd]jf/L lbPsf] sfd / bfloTj ;DaGwL sfd yk k|oTg u/L jf sfof{no ;do cl3kl5
a;]/ u/]sf],
sfof{nosf] sfdnfO{ ;/n agfpg gofF ;f]r / k|ljlwsf] pkof]u u/]sf],
kl5Nnf] tLg jif{otf s'g} gl;xt gkfPsf] tyf s'g} ljefuLo sf/jfxLdf gk/]sf] .
cGTodf,
sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLnfO{ sfo{;Dkfbg sf]ifsf dfWodaf6 sfof{Gjog ul/Pdf
Psflt/ k|rlnt sfg"gsf] kl/kfngf eO{ k|efjsf/L sfo{;Dkfbg ;Dej x'g] / csf]{ cem} dxTjk"0f{
kIfsf ?kdf ;dfg, cf}lrTok"0f{ / ;"rs jf dfkb08sf cfwf/df sfof{no tyf sd{rf/LnfO{ k|f]T;flxt
u/L ;/sf/L lgsfoaf6 k|jfx x'g] ;]jfnfO{ hgd'vL agfO{ ;'zf;g clej[l4 ug]{ lbzftkm{ ;du| d'n'sL
k|zf;gnfO{ lgb]{lzt ug{ ;lsG5 .
;Gbe{ ;fdu|LM
sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLsf] k|efj cWoog k|ltj]bg, @)^( -;+of]hs nf]sbz{g /]UdL, ;x;lrj, cy{ dGqfno_ .
sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLsf] k|efj cWoog k|ltj]bg, @)&) -;+of]hs /fhg vgfn, ;x;lrj, cy{ dGqfno_ .
sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] k|efj cWoog k|ltj]bg, @)&@ -;+of]hs 6+sdl0f zdf{, ;lrj, ;fdfGo
k|zf;g dGqfno_ .
ah]6 jStJo, @)^#^$ .
lghfdtL ;]jf P]g, @)$( -;+=;=_ .
lghfdtL ;]jf lgodfjnL, @)%) -;+=;=_ .
:dfl/sf @)&#
21
:dfl/sf @)&#
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/fh:j k|zf;gdf sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL

ch'{g k|;fb e/fO{
lgb]{zs
cfGtl/s /fh:j ljefu
sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL eGgfn] ;Dkfbg ul/g] sfo{x?nfO{ ;"rf+sx?df juL{s/0f u/L
;f]x cg';f/ ck]lIft pknAwL k|fKt ug]{ k|lqmof nfO{ a'lemG5 . ;Dkfbg ul/g] sfo{x?nfO{ gfk ug{
;lsg] u/L nIo sfod u/L ;f]lx cg';f/ sfo{ ;Dkfbg ul/g] sfo{ g} sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg
k|0ffnL xf] . ;+u7gsf] p2]Zo, ;+/rgf, sfo{ k|0ffnL, kb ;f]kfg, sfo{ ljj/0f Pj+ lhDd]jf/Lsf] cfwf/df
kl/rflnt hgzlQmsf] ;Dkflbt sfo{sf] n]vfhf]vf ug]{ k|0ffnL g} sfo{ ;Dkfbg d"Nof+sg xf] .
s'g} klg ;+3;+:yf lglZrt p2]Zosf] nflu :yfkgf / ;+rfng ePsf x'G5g\ . ha;Dd tf]lsPsf
sfo{x?sf] k|efjsf/L sfof{Gjog x'g ;Sb}g, ta;Dd ;+:yfsf] p2]Zo k'/f x'g ;Sb}g . ;+:yfsf] :yfkgfsf]
p2]Zo k'/f ug{sf] nflu ul/g] sfo{sf] ;+of]hg s;/L ug]{ / To;nfO{ s;/L sfof{Gjog of]Uo agfpg] eGg]
laifo g} k|d'v?kdf cfpF5 . ;+:yfsf] tf]lsPsf] p2]Zo xfl;n ug{sf] nflu sfo{ ;Dkfbg Aoa:yfkgnfO{
ldtAooL, sfo{s'zn / k|efjsf/L ?kdf ;DkGg ug{ ;lsG5 eGg] d"n laifonfO{ klxrfg u/L dfkgof]Uo
agfO{ To; cg'?k sfo{ x'g ;s]dfdfq ck]lIft nIo xfl;n ug{ ;lsG5 .
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] ;"rf+ssf u'0fx?M
k|f]T;fxg k|0ffnLsf] u'0fx? SMART x'g' h?/L 5 . ;"rf+sx?nfO{ ;/n / k'/f ug{ ;lsg] u/L tof/
ug{ ;lsg] x'g'kb{5 . lbO{Psf nIonfO{ gfk ug{ ;lsg] u/L tof/ ul/Psf] x'g' kb{5 / tof/ ePsf
;"rf+sx? Gofof]lrt x'g h?/L 5 .
S - Simple -;/n_M sfo{ ;Dkfbgsf ;"rsx? ;/n x'g' k5{ . olb ;"rsx?nfO{ hl6n agfO{of] eg]
sfo{ ;Dkfbgdf c;lhnf] / p2]Zo cg';f/ sfo{ ;Dkfbg ug{ ;lsb}g To;cy{ ;/n x'g h?/L 5 .
M-Measurable -dfkgof]Uo_Mo; k|0ffnLdf csf]{ dxTjk"0f{ u'0f dfkgof]Uo x'g'kb{5 . ug'{kg]{
sfo{nfO{ gfk ug{ ;lsPg eg] nIo / pknAwLsf] aLrdf vf8n>[hgf x'ghfG5 . ctM ck]lIft
glthfsf] ;"rf+s gfKg ;lsg] x'g' k5{ .
A-Achieblable -k|fKt x'g ;Sg]_Mo; k|0ffnLdf nIo / ;"rf+sx? k'/f ug{ ;lsg] x'g' k5{ .
olb k'/f ug{ g;lsg] nIo /flvof] eg] ;f] cg'';f/ sfo{ ug{ g;lsg] x'+bf k|fKt ug{ ;lsg]
:dfl/sf @)&#
23
;"rf+sx?sf] nIo sfod x'g'k5{ .

R-Rational -Gofof]lrt_Mo; k|0ffnLdf/flvPsf] nIox? Gofof]lrt x'g' k5{ . olb nIox?nfO{
Gofof]lrt?kdf sfod ug{ ;lsPg eg] nIo / k|ultsf] aLrdf tfnd]n gldln ck]lIft?kdf
pknAwL xfl;n x'g ;Sb}g .
T-Time Bound -;do ;Ldf_Mo; k|0ffnLnfO{ ;do ;Ldf tf]lsg' k5{ . tf]lsPsf] ;dodf
sfo{ ;Dkfbg ug{ ;Sg] u/L ;"rf+ssf] Joj:yf ul/g' kb{5 .
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] kmfObfM
of] k|0ffnL lghL If]qaf6 cfPsf] xf] . sfdbf/x?nfO{ sfdk|lt k|f]T;fxg ug]{ ;Lksf] clwstd\ k|of]u ug]{,
gfkmfdf sfdbf/nfO{ ;xeflu agfpg] / pTkfbg / pTkflbt ;fdfgdf u'0f:t/sfod ug]{ p2]Zoaf6
cfPsf] xf] . lghL If]qdf k|of]u ul/Psf] c;n dfGotfnfO{ cjnDag u/L ;fj{hlgs If]qnfO{ k|efjsf/L
agfpg of] k|0ffnL k|of]udf NofOPsf] xf] .
Piece Rate Wage System: o;df ;Dkfbg ul/g] x/]s sfo{x?nfO{ ;fgf]F;fgf] 6's|fdf
laefhg u/L sfo{nfO{ k|efasf/L agfpg ;lsG5 .
Skill Based Wage: o; k|0ffnL;Lkdf cfwfl/t x'G5 . a9L ;Lk ePdf a9L pknlAw xfl;n
x'g ;S5 . of] k|0ffnL Ifdtf, ;Lk / s'zntfdf cfwfl/t k|0ffnL xf] .
ProfitSharing: sfo{;Dkfbgaf6 k|fKtx'g cfPsf] nfef+;nfO{ af+8kmf8 ug{ ;lsG5 . sfd
a9L ePdf a9L kmfObf x'g ;Sg] u/L o; k|0ffnLsf] lasf; ul/Psf] 5 .
Incentive For Extra Work: o; k|0ffnLdf a9L sfdsf] a9L k|f]T;fxgsf]?kdf kfpg
;lsg] u/L nfu" ul/Psf] x'G5 .
;"rf+ssf] dfkgsf] cfwf/
k|f]T;fxg k|0ffnLnfO{ laleGg cfwf/x?df dfkg ug{ ;lsG5 . ;fj{hlgs If]qdf ;"rf+ssf] dfkgnfO{
u'0f:t/ / ;dosf] cfwf/df ;d]t dfkg ul/G5 . o;/L dfkg ubf{ sfo{sf] k|efjsf/L, To;sf] u'0f:t/
/ nfUg] ;do cflbsf]?kdf d"Nof+sg ul/G5 .
Quality: tf]lsPsf] sfo{x?nfO{ u'0f:t/Lo cfwf/df ;DkGg ul/g] u/L ;"rf+s tof/ ul/Psf] x'G5 .
Quantity: o;df tf]lsPsf] sfo{nfO{ tf]lsPsf] ;dodf tf]lsPsf] ;+Vofdf k'/f ug]{ u/L
dfkb08 tof/ ul/Psf] x'G5 .
Time: tf]lsPsf] ;dodf sfo{ ;Dkfbg x'g] u/L dfkb08 / cfwf/ tof/ ul/Psf] x'G5 .
Cost: sfo{ ;Dkfbgsf] nflu nfUg] nfutsf] cfwf/df hf+r ul/G5 .
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] p2]Zo
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] p2]Zo tf]lsPsf] sfo{nfO{ k|fKt ;|f]tsf] k|efjsf/L
:dfl/sf @)&#
24
kl/rfngaf6 ;+:yfsf] p2]Zo xfl;n ug'{ g} xf] . ;f] k'/f ug{sf] nflu dfgjLo ;|f]tsf] ;Lk / IfdtfnfO{
clwstd?kdf k|of]u u/L clwstd pknlAw xfl;n ug'{ g} xf] .
!= sd{rf/Lsf] sfo{Ifdtfsf] clwstd k|of]u u/L pTs[i6 glthf xfl;n ug'{,
@= sfdk|lt ;dlk{t / ;Ifd sd{rf/Lx?nfO{ tnasf] dfWodaf6 pTk|]l/t ug'{,
#= ;+u7gsf] pTkfbg / ;]jfnfO{ :t/Lo / k|ltikwf{Tds agfO{ u|fxsnfO{ ;Gt'i6 kfg'{,
$= hgzlQmsf] k|ltikwf{Tds Ifdtfsf] ljsf; ug'{,
%= ;+u7gdf pko'Qm sfo{ ;+:s[ltsf] ljsf; ug'{,
^= ;Ifdtfsf] pkof]u / kl/rfngsf] nflu ;an jftfj/0fsf] lgdf{0f ug'{ cflb .
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] cf}lrTo
o; k|0ffnLdf sd{rf/Lsf] ;Lk / of]UotfnfO{ clwstd?kdf pkof]u ug{, sfdbf/ tyf sd{rf/LnfO{
pTk|]l/t ug{, ;+u7gsf] p2]Zo k'/f ug{, ;+u7gnfO{ r':t b'?:t /fvL sd{rf/Lsf] ;Ifdtf clea[l4 u/L
;+:yfsf] pb]Zo k'/f ug'{ sfo{ ;Dkfbgdf cfwfl/t k|fT;fxg k|0ffnLsf] cf}lrTo /x]sf] 5 .
sd{rf/LnfO{ cfkm\gf] 1fg, ;Lk, Ifdtf, of]Uotf / Ifdtfsf] clwstd pkof]u / ljsf;sfnflu
clek|l/t ub{5 .
of]Uo, ;Ifd / pTk]|l/t sd{rf/Laf6 ;+u7g ;+rfng ubf{ ldtJolotf, sfo{bIftf / k|efasfl/tf
a9\g hfG5 .
5l/tf] Aoa:yfkgdf ;3fp k'ofp+5 .
;+u7gsf] pTkfbsTj a[l4 x'G5 .
;dfgtf clea[l4 ug{df 7f]; ;xof]u ub{5 .
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] nflu cfjZos tTj
sfo{ ;Dkfbgsf] nflu clgafo{?kdf sfo{ ljj/0f cfjZos kb{5 . sfo{ ;Dkfbgsf] nflu kl/;"rsx?sf]
lgwf{/0f, gfk ug{ ;lsg] cfwf/ / sf/0f, :ki6 Ifdtfsf] pkof]u ug{ ;lsg] cfwf/, ;Lk / Ifdtfsf]
pkof]u x'g ;Sg] cfwf/, pTk|]/s, dfkgof]]Uo / cg'udg ug{ ;lsg] k|s[ltsf] x'g' h?/L 5 eg] sfo{
ug]{ plrt jftfa/0f, d"Nof+sgsf] ;lx / kf/bzL{ cfwf/, pko'Qm ;"rgf k|0ffnL, Joj:yfkgsf] ;xof]u
/ d"Nof+sg tyf plrt sfo{ ljj/0f x'g' h?/L 5 .
sfo{ ljin]if0f / sfo{ d"Nof+sg,
sfo{ ;Dkfbg dfkb08 / kl/;"rsx?,
Ifdtf clea[l4sf] cj;/,
:dfl/sf @)&#
25
plrt sfo{ jftfa/0f,

d"Nof+sg ;+oGq,
sfdsf nflu ;dfg cj;/,
Joj:yfkgsf] ;dy{g / pTk|]/0ff,
sfo{ ;Dkfbgsf] cg'udg / k|ltj]bgsf] nflu plrt ;+oGq,
pko'Qm ;"rgf k|0ffnL, /
k|ltikwf{Tds k|0ffnL cflb .
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] k|s[of
o; k|0ffnLdf p2]Zox?sf] lgwf{/0f, sfo{ ljj/0f nIo / pknAwLx?sf] cfwf/,kof{Kt ;"rgf k|jfx, nIo
/ pknlAwsf] d"Nof+sg, sfo{ af]em / nIo cflbsf] af/]df k|i6 x'g clgjfo{ 5 . k|ltj]bgsf] 5nkmn,
;'emfa / ;'wf/sf] nflu pko'Qm / k|efjsf/L x'g] u/L k|s[of clgafo{ x'G5 .
p2]Zo (Objective) / nIo lgwf{/0f (Goal Setting)
sfo{ ljj/0f (Job Description)
pknAwLsf ;"rsx? lgwf{/0f
;"rgf (Information)
pknAwLsf] dfkg (Measurement)
sfo{ ljj/0f / pknAwL aLrsf] km/s kQf nufpg]
5nkmn ug]{
d"Nofsg ug]{
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] d"Nof+sgstf{
o; k|0ffnLnfO{ cg'udg ug]{ k|0ffnLsf] ljsf; ug'{ clgjfo{ 5 . ck]lIft nIo / pknlAw aLrsf] d"Nof+sgsf] nflu
laleGg lgsfoaf6 d"Nof+sg x'g] u/L sfo{ k|0ffnL ljsf; ul/Psf] x'g' kb{5 . sfdsf] k|sl[ t cg';f/ ;'kl/j]Ifs,
g]tT[ j,;dsIfL / cGo ;/f]sf/jfnf kIfaf6 klg d"Nof+sg ul/g] u/L Aoa:yf ug{ ;lsG5 . sfo{ ;Dkfbgsf] k|efj,
k|bfg ul/Psf ;]jfx?sf] u'0f:t/, u|fxssf] ;Gt'i6L cflbsf] cfwf/df klg dfkg ug{ ;lsG5 .
;'kl/j]Ifs
g]Tt[Tj
;dsIfL
;Da4 Stakeholder, ;d"x pkef]Qmf (Consumer) jf cfdhgtf (People)
:dfl/sf @)&#
26
s/ k|zf;gdf sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL

cfGtl/s /fh:j kl/rfngnfO{ k|efjsf/L agfpg, /fh:j k|zf;gnfO{ cfw'lgs,s/bftfd}qL agfpg / ;bfrf/
k4ltnfO{ ;'b9[ agfpg /fh:j k|zf;gdf ;+nUg hgzlQmnfO{ cfly{s ;'ljwfn] k|fT] ;fxg ug{] p2]Zon] cf=j=
@)^#^$ sf] ah]6 jStJoaf6 gLltut Joj:yf u/L dGqLkl/ifb\sf] lg0f{ofg';f/ ;f]xL cf=j=sf] sflQ{s
dlxgf b]lv nfu' x'g] u/L gd"gfsf] ?kdf eG;f/tkm{ ;'VvfaGb/ufx eG;f/ sfof{no / cfGtl/s /fh:jtkm{
7"nf s/bftf sfof{nodf sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnL nfu' eO{ /fh:j k|zf;gdf sfo{;Dkfbgdf
cfwfl/t k|fT] ;fxg k|0ffnLsf] z'?jft ePsf] xf] . sfof{nodf b]lvPsf] ;sf/fTds k|efjnfO{ b[li6ut u/L
cfly{s jif{ @)^$ . ^% b]lv yk rf/j6f sfof{nox?df / cf=j= @)^% . ^^ b]lv cfGtl/s /fh:j ljefu
tyf eG;f/ ljefu dftxtsf ;a} sfof{nodf lgwf{l/t kl/;"rsx?df tf]lsPsf] nIo adf]lhd sfo{;Dkfbg
xfl;n u/]df sd{rf/Lx?sf] cfwf/e"t tna:s]nsf] dfl;s @)) k|ltztdf ga9\g] u/L k|fT] ;fxg eQf k|0ffnL
nfu' ul/Psf] lyof] . cf=j= @)^* . ^( df k|fT] ;fxg eQfnfO{ dfl;s !)) k|ltztdf emfl/of] . of] k|0ffnL nfu'
ePsf sfof{nox?n] ;Dkfbg ug]{ d'Vo sfdx?nfO{ ljleGg kl/;"rsx?df cfj4 ul/Psf] 5 eg] o:tf k|To]s
kl/;"rsx?sf] nflu lglZrt c+sef/ tf]lsPsf] 5 . o;sf] cy{ of] k|0ffnL nfu' ePsf sfof{non] tf]lsPsf
kl/;"rsx?sf] k|To]s dlxgfsf nflu lgwf{l/t nIo jf ;f] eGbf a9L k|ult xfl;n u/]df sfo{/t ;DalGwt
sd{rf/Lx?n] z'? tnj :s]nsf] !)) k|ltzt;Dd k|fT] ;fxg eQf kfpg ;Sg] Joj:yf o; k|0ffnLdf /x]sf]
5 . cf=j= @)&! . &@ sf] >fj0fb]lv kf}if dlxgf;Dd %) k|ltzt k|fT] ;fxg eQf kfpg] Joj:yf ePsf]df df3
dlxgfb]lv k'gM !)) k|ltzt g} k|fT] ;fxg eQf kfpg] Joj:yf ul/Psf] lyof] eg] cf=a= @)&@ . )&# df df3
b]lv cfiff9 ;Dd %) k|ltztn] kfpg] u/L Aoa:yf ul/Psf] lyof] .
/fhZj k|zf;gdfsfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] cfjZostf
;du| d'ns
' sf] lasf;sf] nflu cfGtl/s ;|ft] Ps ckl/xfo{ cfjZostf xf] . /fh:j a[l4sf] k|dv
' cfwf/
/fh:j k|zf;g ePsf]n] /fh:j k|zf;gdf ;+nUg hgzlQmnfO{ df}lb|s /cGo ;'lawfx?sf] dfWodaf6 k|fT] ;fxg
tyf clek|l] /t u/Lsfo{;Dkfbgdf k|efjsfl/tf Nofpg h?/L 5 . sfof{nox?df sfo{;Dkfbg ug{sf] nflu
tf]lsPsf] nIo xfl;n eof] ePg eGg] laifonfO{ Jojl:yt?kdf ;DkGg ug{sf] nflu sfo{ ;Dkfbgdf cfwfl/t
k|fT] ;fxg k|0ffnLnfO{ ;"rs+fssf] cffwf/df sfo{ ;Dkfbg ug{ ;lsg] u/L nfu" u/]sf] 5 . ug'k{ g]{ sfo{nfO{
k|efasf/L?kdf ;Dkfbg ug{ sfo{x?nfO{ dfkgof]Uo agfO{ nIo lgwf{/0f u/L To; cg'?k sfo{ ul/g] u/L
nfu" ul/Psf] 5 . ;Dkfbg ul/g] sfo{x? pko'Qm ;do, nfut, u'0f:t/ / kl/df0fdf ;DkGg ug{sf] nflu sfo{
k|0ffnL / sfo{ k|so[ f ;d]t tf]ls sfof{Gjogdf NofO{Psf] 5 . o;af6 Psftkm{ sfo{x?nfO{ lglZrt kl/df0f,
;do / u'0f:t/df ;DkGg ul/g] u/L tof/ ul/Psf] 5 eg] csf]t{ km{ sfo{ k|so[ fnfO{ :kK6 AofVof, tl/sf
/ lalwdf kl/eflift ul/Psf] 5 . sfo{x?nfO{ ;s];Dd dfkgof]Uo agfO{ To;}sf] cfwf/df nIo tf]sL sfo{
;Dkfbg ug]{ u/L ;"rs+fssf] Aoa:yf ul/Psf] 5 . sfof{nosf] sfo{x?nfO{ laleGg ;"rs+fsx?df ?kfGt/0f
u/L dfkgof]Uo agfOPsf] 5 . sfo{sf] k|fyldstf, k|fKtx'g] k|ltkmn, sfo{ ;Dkfbgsf] u'0f:t/, ;DkGg ug{ nfUg]
;do, nfut laZn]if0f, ;"rgf k|lalwsf] k|of]unfO{ sfo{;Dkfbgsf] cfwf/ agfO{Psf] 5 .
s/ k|zf;gdf nfu" ul/Psf] sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLn] sfo{;Dkfbgsf] :t/nfO{
a9fpg'sf] ;fy} ;fa{hlgs hafkmb]lxtfsf] kIfnfO{ ;d]t phfu/ u/]sf] 5 . sfo{;Dkfbgsf] kf/blz{tf,
:dfl/sf @)&#
27
sfo{ ;Dkfbgdf sfo{s'zntf, cfr/0fhGo ls|ofsnfkdf ;'wf/, l56f]5l/tf] ;]jf k|bfg, hgtf k|ltsf]
hafkmb]lxtf, ;|f]t / ;fwgsf] ;d'lrt k|of]u, k|lalwsf] k|of]udf hf]8, hgtf / ;/sf/ aLrsf]
ljZj;gLotfdf a[l4 h:tf laifox?nfO{ klg ;Daf]wg u/]sf] 5 . sfo{df u'0ffTdstf, pknAwtf / ;do
;Ldf aLrsf] sfo{ ;DkfbgnfO{ nlIft p2]Zo k'/f ug{sf] nflu pko'Qm u'0f:t/, ;do / nfutdf sfo{
;Dkfbg ug{ k|]l/t ub{5 . o;n] cfr/0fb]lv pTk|]/0ff hufpg] dxTjk"0f{ cf}hf/sf]?kdf klg sfo{ u/]sf]
5 . ;/sf/L gLltsf] pko'Qm sfof{Gjog / sfof{Gjog lalwsf] cjnDag ub}{ cg'udg tyf d"Nof+sg
k|0ffnLnfO{ ;d]t ;xh agfPsf] 5 . gofF sfo{If]qsf] vf]hL, sfo{ ;Dkfbgdf b]lvPsf] ;d:of / ;'wf/sf]
pkfosf] af/]df ;d]t o;n] Joj:yfksnfO{ hfgsf/L u/fp+b5 . o;af6 sfo{;Dkfbgdf ;sf/fTds
k|efa k/]sf], sfo{ ;Dkfbgdf u'0ffTdstf / lz3|tf cfPsf],sfd ug]{ ;+:s[ltsf] ljsf; ePsf], ;]jfu|xL
k|ltsf] bfloTj a[l4 ePsf], sfo{ ug]{ dgf]j[lQdf Aofks ;'wf/ ePsf] / ;du| /fh:j k|zf;gsf]
k|efjsfl/tf a[l4 eO{ ljQ ;+/rgfdf cg's"n k|efa kf/]sf] b]lvG5 . ;Dkfbg ul/g] sfo{x?nfO{ sfdsf]
k|s[lt cg';f/ ljleGg d"Nof+sgsf] cfwf/ agfO{ sfo{x? ul/b}+ cfPsf] 5 . ;Dkfbg ul/g] sfo{x?nfO{
d"ntM lgDglnlvt cfwf/x?df juL{{s/0f u/L sfo{ ;Dkfbgof]Uo agfpg] gLlt 5 .
!= k|ltkmndf cfwfl/t ;"rsf+s
cfGtl/s /fh:j ljefu tyf dftxtsfof{nox?sf] ;f+u7lgs ;+/rgf sfo{d"ns sfo{ laefhgdf
cfwfl/t agfOPsf] 5 . /fh:j c;'nLsf] cj:yf, s/bftfsf] ;+Vof, s/bftfsf] s/ k|zf;g ;+usf]
kx'+r, ef}lts k'jf{wf/sf] ca:yf cflb ;d]tnfO{ ljrf/ u/L sfo{ ;DkfbgnfO{ kl/0ffdd'vL agfp+b} sfo{
;Dkfbg :t/df ;'wf/ Nofpg] k|oTg ul/Psf] 5 . sfo{x?sf] laefhg / ;"rs+fs tof/ kfbf{ k|ltkmn
k|fKtx'g] cfwf/df ul/Psf] 5 . h:t} /fh:j ;+sng ug]{, aSof}tf c;'nL, clu|d s/sL,a}?h' km5\of}{6,
s/ k/LIf0f, s/ lgwf{/0f, btf{ vf/]hL, s/sf] bfo/f la:tf/, s/bftf lzIff cflb sfo{x?sf] ;"rs+fs
/fvL nIox?nfO{ dfl;s?kdf juL{s/0f u/L sfo{ k|ultnfO{ k|ltkmnaf6 gfKg ;lsg] u/L ;"rs+fs
tof/ ul/Psf] 5 . sfof{nosf] jt{dfg cj:yf cGo sfo{fno;Fusf] t'ngf, sfo{ ;Dkfbgsf] k|ltkmn;+u
t'ngf cflb u/L sfo{ ;DkfbgnfO{ dfkg of]Uo agfOPsf] 5 .
@= u'0f:t/df cfwfl/t ;"rsf+s
tf]lsPsf] sfo{x? pko'Qm u'0f:t/df;Dkfbg ePg eg] vf; p2]Zo k|fKt x'g ;Sb}g . ljefu tyf sfof{non]
u/]sf sfo{x?sf] u'0f:t:tl/otf sfod /fVgsf nflu sltko sfo{x? u'0f:t/Lo lx;fan] d"Nof+sg ug{ ;lsg] u/L
tof/ ul/Psf 5g\ . sfo{ ;Dkfbgsf] :t/nfO{ k|ltkmnaf6 x]g{ g;lsg] t/ To;sf] u'0f:t/nfO{ x]/L d'Nof+sg ug{
;lsg] u/L ljsf; ul/Psf] 5 . s/bftfsf] clen]v cBfjlws ug],{ s/ k/LIf0faf6 lg:s]sf] pknAwLsf] cg'kft
s] 5 t'ngf ug],{ cGtMz'Nstkm{ l:6s/ Aoa:yfkgsf] sfo{ s:tf] 5, s;/L sfo{ e}/x]sf] 5 cflb .
#= ;dodf cfwfl/t ;"rsf+s
;dodf k'/f ug'{ kg]{ sltko sfo{x?nfO{ ;dosf] cfwf/df ;DkGg ug]{ u/L nIo lgwf{/0f ul/Psf] 5 . ;DkGg
ug'k{ g]{ sfdnfO{ ;dodf ;DkGg x'g ;sf];\ eGg] cfwf/df sfo{x?nfO{ ;dosf] ;Ldf leq sfo{ ;Dkfbg x'gk' g]{
u/L ;"rs+fsx? tof/ ul/Psf] 5 . sfo{ / pknAwLnfO{ ;Lwf dfkg ug{ g;lsg] t/ ;dosf] cfwf/df lgoGq0f
:dfl/sf @)&#
28
ug{ ;lsg] u/L ;"rs+fssf] Joa:yf ul/Psf] 5 . ug'{ kg]s

{ fdnfO{ ;Dkfbg ug{ ;lsg] laifonfO{ nfUg] ;do
To;sf] nflu ul/g] sfg'gL laifodf lbO{Psf] ;dosf] ;LdfnfO{ ;d]t larf/ u/L ;dod'vL ;'rs+fsx?sf]
ljsf; ul/Psf] xf] . sfo{ ;DkGg ug{ u/fpg nfUg] ;]jfsf]] ;do h:tf laifox?nfO{ klg sfo{ ;Dkfbgdf
;dosf] lx;fan] :tl/s/0f ug{ vf]hLPsf] 5 . k'g/fj]bgsf] km};nf kZrft\ s/ lgwf{/0f ug],{ k|lta]bg k|lai6L
ug],{ s/r'Stf k|df0f kq pknAw u/fpg], k'g/fa]bg Aoa:yfkg ug],{ /fh:jsf] lx;fa ldnfg ug],{ s/ lkmtf{ ug],{
dfl;s k|lta]bg tof/ ug],{ lan e/kfO{sf] e'QmfgL ug],{ vl/b of]hgf tof/ ug]{ cflb h:tf sfo{x?nfO{ ;do
;Ldf leq ;Sg] u/L ;"rs+fs tof/ u/L dfkgof]Uo agfO{Psf] 5 .
o; k|0ffnLnfO{ nfu" ug]{ qmddf sfof{nosf] k|s[lt cg';f/ ;"rsf+sx? klg km/s km/s x'g] ePsf]n]
sfo{ ;Dkfbg ;"rsf+snfO{ d'ntM $ ;d"xdf laefhg ul/Psf] 5 . sfof{nosf] ;+/rgf / k|s[lt
km/skm/s x'g] ePsf]n] To; cg'?ksf] zfvfsf] lgdf{0f / sfo{ af]emsf] cfwf/df ;"rsf+ssf] ;[hgf
ul/Psf] 5 . sfof{nox?nfO{ aflif{s?kdf nIo tf]lsPsf] x'G5, o;/L aflif{s?kdf tf]lsPsf] nIonfO{
dfl;s?kdf laefhg u/L sfo{ ul/G5 . sfof{nox?df ePsf k|To]s zfvfsf] nflu 5'6\6f 5'6\6} nIo
tf]lsPsf] x'G5, h;df nIo / k|ultsf] cfwf/df c+s k|fKtx'g] x'G5 . h;sf] cfwf/df s'g zfvfsf] slt
k|ult eof] / ;du| sfof{nosf] ca:yf s] /Xof] eGg] laifosf] hfgsf/L x'g cfpF5 .
cfGtl/s cg'udg k|0ffnL (Internal Monitoring System e-IMS)
sfof{non] k|fKt u/]sf] c+ssf] cfwf/df pSt sfof{nosf] u|]l8 yfxf nfUb5 . sfof{nosf] u]|l8 ug{sf]
nflu aflif{s tf]lsPsf] nIo k|fKt u/]df !)) k|ltzt / ;f] eGbf a9L !) k|ltzt;Dd a9L u/]df !!)
k|ltzt ;Dd kfpg ;Sg] u/L c+s ldnfO{Psf] x'G5 . sfof{nosf] nflu u|]l8sf] nflu (% k|ltzt eGbf
a9L c+s k|fKt ug]{sf] nflu P Kn; Kn;, *% b]lv (% ;Dd k|fKt ug]{sf] nflu P Kn;, &% b]vL *%
k|ltzt c+s kfpg]sf] nflu P, ^% b]lv &% ;Dd c+s k|fKt ug]{sf] nflu aL, %) b]lv ^% ;Dd c+s
Nofpg]sf] nflu ;L / %) c+s eGbf tn Nofpg]sf] nflu 8L u]|l8 ug]{ ul/G5, h;af6 sfof{nosf]
sfo{;Dkfbg:t/sf] af/]df ;d]t hfgsf/L x'g hfG5 .
sfo{ ;Dkfbgdf cfwfl/t k|f]T:ffxg k|0ffnLsf] nflu sfof{nox?df rf/ ;d"xdf laefhg ul/Psf] 5M
!= 7"nf s/bftf sfof{no / cfGtl/s /fh:j sfof{no sf7df08f+} If]q gDa/ !, @ / #
@= sf7df8f}+ l:yt cfGtl/s /fh:j sfof{no afx]s ;a} cfGtl/s /fh:j sfof{no tyf sf7df08f+}
l:yt ;a} s/bftf ;]jf sfof{no
#= pkTosf aflx/ / pkTosf leqsf] cfGtl/s /fh:j sfof{no eQmk'/ cGtu{t /x]sf s/bftf ;]jf
sfof{no /
$= cfly{s k|zf;g k|zfvf -n]vf zfvf_
7"nf s/bftf sfof{no / sf7df8f}+ l:yt cfGtl/s /fh:j sfof{nox?sf] ;"rsf+s
sfof{nodf ;Dkfbg ul/g] sfo{x?nfO{ k|To]s zfvfsf] nflu 5'6\6f5'6\6} ;"rf+sx? Nffu" ul/Psf] 5 . x/]s
zfvfsf] sfo{ ;Dkfbg 5'6\6} d"Nof+sg ug{ ;lsg] u/L Aoa:yf ul/Psf] 5 .
:dfl/sf @)&#
29
;~rfng -s/bftf ;]jf_ zfvf

s/ ;+sng zfvf-k'g/fj]bg zfvf_
s/ k/LIf0f zfvf
cg';Gwfg zfvf
!= ;~rfng -s/bftf ;]jf_ zfvf
;~rfng zfvfdf s/ ;xeflutf a[l4 ug,]{ clen]v cBfalws ug]{, ljj/0fsf] n]vfhf]vf ug]{ / ;f]sf]
clen]v cBffalws ug]{, sDKo'6/ laln cg'udg ug]{, s/bftf lzIff ;~rfng ug]{ h:tf d'Vo
;"rsf+s /flvPsf 5g\ . oL sfof{nox?df s/bftf btf{ x'g' gkg]{ ePsf]n] o;df s/bftfsf] bfo/f
lj:tf/ ug]{tkm{sf ;"rs+fsx? o;df ;+nUg 5}g .
@= s/ ;+sng zfvf
s/ ;+sng zfvfdf d"ntM /fh:j c;'nL ;DalGwt ;"rsf+sx? /x]sf 5g\ . cfos/, d'=c=s/,
cGtMz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/ h:tf s/ c;'nL ;DalGw sfo{x?sf] ;"rsf+stof/ u/L
nfu' ul/Psf] 5 . o; cGtu{t aSof}tf, gub c;'nL, lx;fa ldnfg h:tf ;"rsf+sx?sf] Aoa:yf
ul/Psf] 5 . o; zfvfn] a]?h' km5\of]}{6, /fh:j n]vf k|0ffnL, k|fKt ljj/0fx?sf] cBfalws ug]{ sfo{
ub{5 . o;} zfvf;Fu ;DalGwt 7"nf s/bftfsfof{nodf k'g/fa]bg Aoa:yfkg /x]sf] 5 . o;n] ;jf{]Rr
cbfnt, k'g/fa]bg cbfnt, /fh:j Gofoflws/0f, k|zf;sLo k'g/fanf]sgdf k/]sf /L6 / lga]bgx?sf]
Joj:yfkgsf] sfo{ub{5 . clen]vsf] cBfalws, sfof{Gjog, /fo k/fdz{ / ax; k}/aL;Ddsf sfo{x?sf]
;"rsf+ssf] dfWodaf6 sfo{nfO{ Aoal:yt ug]{ k|of; ul/Psf] 5 . o; zfvfsf] sfo{ ;+sng;+u} x'g]
ePsf]n] ;+sngtkm{sf] &% k|ltzt /o; zfvfsf] @% k|ltztu/L ;"rsf+stof/ ul/Psf] 5 .
#= s/ k/LIf0f zfvf
o; zfvfdf 7"nf s/bftf sfof{no / cfGtl/s /fh:j sfof{no !,@ / # nfO{ tf]lsP ;Ddsf] s/
k/LIf0f ug]{ clwsf/ 5 . cfos/ d'=c=s/sf] k/LIf0f ;+VofnfO{ ;"rsf+sdf /fvL nIo k'/f ug'{ kg]{ u/L
;"rsf+sx? tof/ ul/Psf] 5 ;fy} gf]S;fgL 36fPsf], rfn' aif{sf] s/ lgwf{/0f, clu|d s/ sL, s/
k/LIf0f, s/ lkmtf{, btf{ vf/]hL h:tf s/ k/LIf0fsf ;"rsf+sx? /x]sf 5g\ .
$= cg';Gwfg zfvf
7"nf s/bftf sfof{no / cf=/f=sf=!,@ / # df dfq cg';Gwfg zfvfnfO{ 5'} ;"rsf+ssf] Aoa:yf u/]sf]
5 . laz]if u/L 7"nf sf/f]jf/ug]{ s/bftfx?sf] k|zf;g ug]{ sfof{no ePsf]n] o;df cg';Gwfg zfvfn]
ug'{kg]{sfdnfO{ ;"rsf+ssf] cfwf/df /flvPsf] 5 . cfos/, d'=c=s/ / s/ lkmtf{tkm{sf s/bftfsf]
tYof+ssf] laZn]if0f ug]{, k|f/lDes cg';Gwfg ug]{, la:t[t cg'';Gwfg ug]{, tYof+s k|zf]wg h:tf
sfo{x?sf] ;"rsf+ssf] cfwf/df sfo{ ug]{ u/L tf]lsPsf] kfOG5 .
:dfl/sf @)&#
30
cfGtl/s /fh:j sfof{no tyf sf7df8f}+ l:yt s/bftf ;]jf sfof{nox?sf] ;"rsf+s
;~rfng -s/bftf ;]jf_ zfvf
s/ ;+sng zfvf
s/ k/LIf0f zfvf
cfly{s k|zf;g zfvf
!= ;~rfng -s/bftf ;]jf_ zfvf
o; zfvfdf s/bftfsf] bfo/f la:tf/ ug],{ s/ ;xeflutf a[l4 ug],{ clen]v cBfjlws ug],{ ljj/0fsf]
n]vfhf]vf ug],{ sDKo'6/ lalncg'udg ug],{ s/bftf lzIff ;+rfng ug]{ h:tf d"Vo ;"rsf+s/flvPsf 5g\ .
@= ;+sng zfvf
o; zfvfdf d"ntM /fh:j c;'nL ;DalGwt;"rsf+sx? /x]sf 5g\ . cfos/, d='c=s/, cGtMz'Ns, lzIff
;]jf z'Ns, :jf:Yo ;]jf s/ h:tf s/ c;'nL ;DalGw sfo{x?sf] ;"rsf+stof/ u/L /flvPsf] 5 . o;
cGtu{t aSof}tf, gub c;'nL, lx;fa ldnfg h:tf ;"rsf+sx?sf] Aoa:yf ul/Psf] 5 . o; zfvfn]
a]?h' km5\of}{]6, /fh:j n]vf k|0ffnL, k|fKt ljj/0fx?sf] cBfalws ug]{ h:tf sfo{x? kb{5g\ .
#= s/ k/LIf0f zfvf
cfos/, d'=c=s/sf] k/LIf0f ;+VofnfO{ ;"rsf+sdf /fvL nIo k'/f ug'{kg]{ u/L ;"rsf+sx? tof/ ul/Psf]
5 . gf]S;fgL 36fPsf], rfn' aif{sf] s/ lgwf{/0f, clu|d s/ sL k/LIf0f, s/ lkmtf{, btf{ vf/]hL h:tf
s/ k/LIf0fsf ;"rsf+sx? /x]sf 5g\ .
sf7df08f}+ lhNnf jflx/sf s/bftf ;]jf sfof{nox?sf] ;"rsf+sx?
s/bftf ;]jf sfof{no w'lnv]n / pkTosf aflx/sf s/bftf ;]jf sfof{nox?sf] kl/;"rs cg';f/ 5'}
?kdf nIo tf]lsPsf] 5}g . tL sfof{non] d"n cfGtl/s /fh:j sfof{non] ug]{, s/bftf ;]jf zfvf /
s/ ;+sng zfvfn] ug]{ sfdnfO{ ;wfp k'ofpFb} cfPsf 5g .
cfly{s k|zf;g k|zfvf -n]vf zfvf_ sf] ;"rsf+s
cfly{s k|zf;g zfvfsf] ;"rsf+sx?sf] ef/ tof/ ubf{ n]vf zfvfn] ug'k{ g]{ sfdnfO{ cfwf/ dflg ul/Psf] 5 .
kl/;'rsx?sf] lasf; ubf{ kl/;"rsx?df %) k|ltzt n]vf zfvfsf] sfdsf] cfwf/df / %) k|ltzt s/bftf
;]jf zfvf / s/ ;+sng zfvfsf] sfdsf] cfwf/df ;dfg'kflts lx;fan] kfpg] Aoa:yf /x]sf] 5 .
sfo{;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf] sfof{Gjogaf6 k/]sf] ;sf/fTds kIf
cfGtl/s /fh:j kl/rfngnfO{ k|efjsf/L agfpg, /fh:j k|zf;gnfO{ cfw'lgs / ;]jfu|fxL d}qL agfpg,
;bfrf/ k4ltnfO{ ;'b[9 ug{, sfo{ k|0ffnLnfO{ Jojl:yt agfpg,sfo{ ;DkfbgnfO{ dfkg of]Uo agfpg /
/fh:j k|zf;gnfO{ ;an / ;Ifd agfpgsf] nflu cfly{s / u}/ cfly{s ;'lawfx? k||bfg u/L Pp6f ;Ifd
:dfl/sf @)&#
31
k|zf;gsf] lgdf{0f ug]{tkm{ o;n] dxTjk"0f{ e"ldsf v]n]sf] 5 . hgzlQmnfO{ k"0f{?kdf kl/rfng u/L ltgLx?df
pTk|]/0ff hufO{ sfo{ ;Dkfbgdf ;sf/fTds k|efa kf/]sf] 5 . sfo{ ;Dkfbgdf nfut, ;do / pknAwLnfO{
lglZrt dfkb08sf] cfwf/df ul/g] ePsf]n] Psftkm{ ;+:yfsf] p2]Zo k|fKtLdf 6]jf k'u]sf] 5 eg] csf]{tkm{ o;n]
;]jfu|fxLn] ;Gt'li6 k|fKt u/]sf] b]lvG5 . sd{rf/Lsf] dgf]an a[l4, sfo{ ;Dkfbgd kf/blz{tf, ;bfrf/
k4ltdf ;'wf/, sfo{x?df ;sf/fTds k|ltikwf{, pko'Qm aftfa/0fsf] ;[hgf, sfo{ ;Dkfbgdf ;/ntf
/ :ki6tf, sfo{k|lt :jfldTj efjsf] ;[hgf, ;|f]t ;fwgsf] plrt k|of]u h:tf laifox?df ;sf/fTds
k|efa kf/]sf] 5, h;nfO{ aF'bfut?kdf lgDg cg';f/ eGg ;lsG5M
!= sfo{ ;Dkfbgdf cfwfl/tk|f]T;fxg k|0ffnLn] sd{rf/Ldf dgf]jn j[l4 u/]sf] 5 .
@= sd{rf/LnfO{
sfdk|lt pTk|]/0ff hufPsf] 5 .
#= nIo / k|ultk|lt k|To]ssd{rf/LnfO{ hfu?s agfPsf] 5 .

$= ;]jfd}qLJojxf/f/f s/bftf ;]jfdf u'0f:tl/otf sfod ug{ pTk]|l/t u/]sf] 5 .
%= cfkm"n] k|jfx ug]{ ;]jfsf] ljifodf / clgoldttfsf] cf/f]k nfUg ;Sg] ;+efjgf x'g glbg tNnf]
txb]lv sfof{no k|d'v ;Dddf ;hutf u/fPsf] 5 .
^= ;"rgf k|ljlwsf] /fd|f] Joj:yfkg u/L k|of]udf NofOPsf] 5 .
&= sd{rf/Ldf sfd k|ltsf] :jfldTj a9fPsf] 5 .
*= sfof{noaLr ;sf/fTds k|lt:kwf{Tds efjgf a9]sf] 5 .
(= sfof{nosf] ef}lts Joj:yfkgdf ;'wf/ cfPsf] 5 .
!)= k|f]T;fxg :j?k k|bfg ul/g] eQfn] sd{rf/Lsf] cfly{s ;Gt'li6df a9fjf lbPsf] 5 .
!!= sd{rf/Lx?f/f ;dokfngf, kl/lrt kf]zfs, lzi6 Jojxf/df k|:t't ePsf] b]lvof] . ;fy}
sd{rf/Lx?df k|;Ggtf / pT;fx NofPsf] 5 .
!#= /fd|f] sfd u/]df To;sf] k|ltkmn klg /fd|f] x'g] wf/0ff x/]s sd{rf/Ldf /x]sf] 5 .
!$= s'g} sfof{noaf6 tf]lsPsf] / xfl;n ug{ vf]lhPsf] nIo xfl;n ug{ g;lsPdf ;f]sf] dgfl;j
sf/0f / cfwf/sf] nflu sfof{no k|d'v tof/ /x]sf] kfOof] .
!%= o; k|0ffnLf/f ;]jfu|fxL;+u lnOPsf] k|ltlqmofsf] cfwf/df pgLx? ;Gt'i6 /x]sf] kfOof] .
!^= cfGtl/s /fh:j sfof{notkm{ sfof{Tds laefhgn] ;+u7gleq klg sfo{k|lt k|ltikwf{Tds jftfj/
0f ag]sf] 5 .
!&= k'/:sf/ lbg] k|0ffnLsf] ljsf;n] ubf{ of];+u} b08sf] Joj:yf klg sfof{Gjog u/L ;r]t u/fpg]
k|0ffnLsf] ljsf; x'g ;Sg]5 .
!(= of] k|0ffnL nfu' ePkl5 ;]jfu|fxLsf] s/ ;xeflutf nfut / s/ ;+sng nfutdf sdL cfPsf] 5 .
@)=of] k|0ffnL nfu" ePkl5 z';f;g sfod ug{df of]ubfg k'u]sf] 5 .
:dfl/sf @)&#
32
sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLdf ;'wf/ ug'{kg{] If]qx?

sfo{ ;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnL cfkm}df Pp6f ;'wf/ / kl/jt{g xf] . cf=a= @)^# . ^$ df /fh:j
k|zf;gdf nfu' ePsf] o; k|0ffnLdf sltko laifox? ;'wf/ x'bF } cfPsf] 5 eg] sltko ;'wf/ x'bF } hfg]5g\ .
xfn ;"rsf+sx?sf] zfvfut Joj:yfnfO{ ;d'xut agfpFb} JolQmut tx;Dd n}hfg' kg]{ cfaZostf b]lvG5 .
sfo{ ;Dkfbgsf ;"rsf+sx?nfO{ a:t'lgi7 / sfof{Gjogof]Uo agfpFb} k'/:sf/ / b08sf] tx;Dd n}hfg' kg]{
b]lvG5 . tf]lsPsf] nIo / ug'k{ g]{ sfdsf] af]emsf] / ef/sf] lardf pko'Qm ;Gt'ng sfod ug{sf nflu To;sf]
cWoog / d"Nof+sg ub}{ o;nfO{ kl/is[t ub}{ n}hfg' kg]{ cfaZostf 5 . sfo{ ;Dkfbgdf ;"rsf+ssf] klxrfg,
To;nfO{ lbg'kg]{ ef/ / lbPsf] nIonfO{ a}1flgslx;fan] :jrflnt agfpFb} n}hfg' kg]{ cfaZostf b]lvG5 .
o;} laifodf a'bF fut?kdf ug'k{ g]{ ;'wf/sf If]qnfO{ lgDgcg';f/ k|:t't ul/Psf] 5 .
o; k|0ffnLnfO{ s|dzM sfo{ ljj/0f / sfo{ laZn]if0fsf] cfwf/df sfo{x?sf] lhDd]af/L tf]sL
sfo{ ug'{kg]{ b]lvG5 .
xfn e}/x]sf] zfvfut kl/;"rs sfo{ af]em / lhDd]jf/LnfO{ yk laZn]if0f ug'{kg]{] b]lvG5 .
xfn e}/x]sf] zfvfut k|0ffnLnfO{ ;'wf/ ub}{ ;d"xut k|0ffnL tyf AolQmut k|0fffnLdf ?kfGt/0f
x'g] u/L ljsf; ub}{ n}hfg'kg]{ b]lvG5 .
kl/;"rsnfO{ laleGg P]g lgoddf pNn]v ePsf] cfwf/df u'0f:t/d'vL / ;dod'vL agfpbF}
hfg'kg]{ b]lvG5 .
lgoldt?kdf ul/g] sfo{ / k|of;af6 ul/g] sfo{nfO{ :ki6?kdf ljefhg u/L ;f]xL cfwf/df
kl/;"rsx?df ;'wf/ ub} hfg'kg]{ b]lvG5 .
sfo{;Dkfbgsf] nflu nfUg] nfut / ;dosf] laZn]if0faf6 kl/;"rsx?df ;'wf/ ub}{ hfg'kg]{ b]lvG5 .
sfo{;Dkfbgsf] cltl/Qm cfr/0f / Jojxf/hGo laifonfO{ ;d]t kl/;"rsdf ;dfa]z ug'{ kg]{ b]lvG5 .
pknAwLnfO{ j[lQ lasf;;Fu ln+s u/L ;'wf/ ub{} hfg'kg]{ b]lvG5 .
sfof{nosf] d"Nof+sgnfO{ JolQmut d"Nof+sg;+u ln+s ug'{kg]{ b]lvG5 .
xfn sfof{noaf6 ul/Psf] sfd sfof{no s} cg'udg clws[taf6 hfFr x'g] kl/kf6Lsf] ;'wf/ u/L
dflyNnf] lgsfoaf6 :jrflnt?kdf cg'udg ug]{ k|0ffnLsf] lasf; ub}{ hfg] gLlt lng' kg]{ b]lvG5 .
sfof{non] ug'{kg]{ sfo{ / ef/sf] aLrdf plrt ;Gt'ng eP gePsf] af/]df cWoog u/L ;'wf/
ub}{ hfg'kg]{ b]lvG5 .
sfo{ ;Dkfbgsf] ;"rsf+snfO{ k'/:sf/ tyf b08;+u cfa4 ub}{ hfg] gLlt lng'kg]{ b]lvG5 .
gLlt lgdf{0f k[i7kf]ifs x'g] u/L ;"rsf+sx?df ;'wf/ ub{} hfg'kg]{ b]lvG5 .
;]jfu|fxLsf] ;Gt'i6LnfO{ ;DalGwt aflx/L lgsfoaf6 u/fpg] u/L ;"rsf+ssf] ljsf; ub}{ hfg' kg]{ b]lvG5 .
gof+ k|lalwsf] k|of]unfO{ sfo{ ;Dkfbg / cg'udg k|0ffnLsf] nflu pkof]u ub}{ hfg] gLlt
:dfl/sf @)&#
33
canDag ub}{ hfg' kg]{ b]lvG5 .

nfu" ePsf] sfo{ ;Dkfbg ;"rsf+ssf] k|efjsf] af/]df x/]sf @ aif{df aflx/L kIfaf6 cWoog
/ d'Nof+sg ug]{ kl/kf6Lsf] lasf; ub}{ hfg] gLlt lng' kg]{ b]lvG5 .
!!= ;f/f+z M
s'g} klg ;+u7gsf] p2]Zo k"/f ug{sf] nflu To; ;+:yfn] lnPsf] gLlt, To;nfO{ sfof{Gjog ug]{ sfo{ljlw,
cg'udg k|0ffnL / To;af6 k|fKt x'g] k'i7kf]if0fn] dxTjk"0f{ e"ldsf v]ns
] f] x'G5 . /fh:j k|zf;gdf ul/g]
sfo{x?sf] klxrfg u/L To;sf] ;"rf+ssf] ljsf; ub}{ sfof{Gjogdf Nofpg' g]kfnsf] nflu gljg k|of;
lyof] . ;+u7gdf nIo lgwf{/0f ub}{ tL nIosf] k|ultsf] nflu sfo{ k|0ffnLsf] ljsf; Pp6f pbfx/0fLo sfo{
xf] . o;n] ;fwg ;|ft] sf] ;d'lrt k|of]u, sfo{ ;Dkfbgdf ;lqmotf, sfo{ af]emsf] d"Nof+sg, k|ljlw k|of]udf
ljsf;, ljB'tLo z';f;g, df}lb|s tyf u}/ df}lb|s pkfof/f pTk|/] 0ff h:tf Joj:yfkgsf u'0fx?nfO{
cfTd;ft u/]sf] b]lvG5 . cg'udgn] ;'udtf, d"Nof+sg k2ltdf ljsf; h:tf ljz]iftf af]ss
] f] sfo{
;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLn] Joj:yfkg ;'wf/df Pp6f dxTjk"0f{ e"ldsf /x]sf] 5 . ul/g' kg]{
sfo{x?nfO{ sfo{ljlw tyf k|0ffnLsf] ljsf;af6 nlIft p2]Zo xfl;ndf ;xof]u k'ofPsf] b]lvG5 .
@)^#)^$ b]lv nfu" ePsf] o; k|0ffnLaf6 /fh:j k|zf;gdf ;sf/fTds k|efj kf/]sf] b]lvG5 . sfo{
;Dkfbgdf ;'wf/, nIo tyf k|ultsf] d"Nof+sg, sfo{nfO{ ;"rf+sdf kl/0ft ub}{ sfo{x?nfO{ k|fyldstf
ul/Psf] 5 . kl/;'rsx?sf] sfof{Gjogaf6 Psftkm{ o;n] /fh:j c;'nL s/ sfg'gsf] kfngfdf
dxTjk"0f{ e"ldsf v]n]sf] 5 eg] csf]{tkm{ ;]jfu|fxLsf] ;Gt'li6nfO{ a9fjf lbPsf] 5 . ;do, nfut /
u'0f:t/df ;'wf/ ub}{ o; k|0ffnLn] /fh:j k|zf;gsf] k|efjsfl/tf, /fh:j kl/rfngdf clej[l4 ub}{ s/
sfg'gsf] kfngfdf kl/;"rsx?n] dxTjk"0f{ sfo{ u/]sf] b]lvof] . To;n] o;vfnsf ;"rf+sx?sf] klxrfg,
To;sf] ef/ / sfo{ k|0ffnLdf ;'wf/ u/L ;do ;fk]If kl/jt{g u/L sfo{ x'+b} uPdf o; ;+:yfsf] nflu
of] k|0ffnL cToGt dxTjk"0f{ /x]sf] b]lvG5 / lg/Gt/ ?kdf nfu" ub}{ hfg' pko'Qm b]lvG5 .
o;/L /fh:j k|zf;gdf nfu' ul/Psf] sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnLsf] sfof{Gjogaf6 /fh:j
;+sngdf b]lvPsf] pT;fxd"ns j[l4, ;bfrf/ k4ltsf] ljsf;, sfo{ut nIosf] k|ult tyf ;du| /fh:j
k|zf;gdf ;sf/fTds kl/0ffd b]lvPsf] s'/f k'li6 ePsf] 5 . /fh:j k|zf;gdf ePsf pNn]vgLo ;'wf/
sfo{nfO{ bLuf] / k|efjsf/L agfO{ ;du| /fh:j k|zf;gnfO{ j}1flgs, k|lt:kwL{, cfw'lgs, ;"rgf tyf ;~rf/
k|ljlwo'Qm agfO{ /fVg sfo{/t sd{rf/Lx?sf] dgf]jn pRr agfO{ /fVgsf] nflu cfufdL lbgdf o; k|0ffnLnfO{
lg/Gt/tf lbg' af~5gLo /x]sf] 5 . o; k|0ffnLnfO{ cem ljZj;gLo / cg'dfgof]Uo agfpFb} ljefu:t/df ;d]t
nfu" u/L cfufdL cfly{s jif{sf] k|f/Dedf g} o; ;DaGwdf lg0f{o lng' kg]{ b]lvPsf] 5 .
;Gbe{ ;fdfu|L M
d"=c=s/ P]g, @)%@ .
cfos/ P]g, @)%* .
cGtMz'Ns P]g, @)%( .
sfo{ ;Dkfbg ;"rsf+s lgb]{lzsf .
sfo{ ;Dkfbg ;Demf}tf .
:dfl/sf @)&#
34
g]kfnsf] s/ k|0ffnLdf ;'wf/sf] cfjZostf

8f= eujfg v8\sf
pk;lrj
g]kfn r]Da/ ckm sd;{
g]kfnsf] k|frLg / dWosfnLg ;dosf]] cfly{s gLlt cWoog ubf{ kl/jt{glzn cy{gLlts} ?kdf ;~rfng ub}{
cfPsf] :ki6 kfOG5 . cfw'lgs g]kfnsf] k|f/De kl5 klg k"jj{ t gLltdf cem lj:tf/ ub}{ gofF cfly{s gLlt
nfu" ePsf] :ki6 x'G5 . oBlk g]kfndf ;dofg'sn
" cfg} vfnsf] k|ultlzn cfly{s gLltx? ;~rfng x'b}
cfP;Fu} s/ k|0ffnL ;~rfngdf klg qmd};uF ;'wf/ x'b} cfPsf] b]lvG5 . t/ j}1flgs 9+uaf6 s/ k|0ffnLsf]
Joj:yfkg ePsf] b]lvb}g . ;dofg'sn
" sf] gofFgofF s/ k|0ffnLdf b'/b[li6 /fv]sf] b]lvP klg g]kfnsf] a[xbQ/
ljsfz ug{ cfjZos s/ k|0ffnL tNnf] tx;Dd nfu" ePg . b]zsf] b'ud{ 7fFpx?;Dd ePsf >f]t;fwgx?sf]
kl/rfng / ljsfz u/]/ /fhZj k|fKt ug]{ lbuf] Joj:yf xfn;Dd nfu" x'g ;s]sf] 5}g .
g]kfnsf] kl5Nnf] cfly{s jif{sf] ah]6 / xfnsf] Jofkf/ 3f6fn] g} g]kfnsf] cy{tGq s:tf] 5 eGg] k|ltljlDat
ub{5 . oBlk xfn g]kfnsf] cy{tGq cfoft Jofkf/ / ljk|i] f0fdf k"0f{?kdf lge{/ 5 eGg' kb{5 . gofF pBf]ux?
vf]Ng] / v'nfpg] gLlt ;/sf/n] lnP klg Tof] x'g ;ls /x]sf] 5}g o;sf] sf/0f k"h
F L nufgL x'g ;ls/x]sf] 5}g .
k'/fgf pBf]ux?sf] Ifdtf ljsf; ug{] tkm{ Wofg uPsf] 5}g eg] ?U0f pBf]ux?nfO k'gM{ lhjg lbg] vf;} of]hgf
5}g ;/sf/;Fu . j}bl] zs nufgL b]zdf lelqof];\ eg]/ ;/sf/n] 9f]n ahfO /fv] klg s;}n] ;'Gb}g . lj=;+=
@))& ;fnsf] k|hftflGqs s|flGtkl5sf] lj=;+= @)!# af6 dfq of]hgfx? aGb} cfP / lj=;+= @)!^ ;fn;Dd
s]xL s|flGtsf/L cfly{s kl/jt{gsf sbd rflnP klg lbuf] x'g ;s]g . lj=;+= @)!& )$% ;fn;Ddsf] cjlw
k~rfot Joj:yfdf ldl>t cy{tGq b]zdf /xof] . o; j]nf pBf]u / Jofkf/ gLltsf] k|of]u ;/sf/L / gLlh
If]q jLr jfF8kmfF8sf] ?kdf /xof] . pBf]u ;/sf/ / gLlh b'j} If]qdf rNb} cfP pbfx/0fsf] nflu b]zsf kfFr
ljsf; If]qdf vf]lnPsf cf}Bf]lus If]qx?df ;/sf/n] cfkm} pBf]ux? rnfof] eg] ;/sf/n] rnfP ;/xsf
pBf]ux?s} >]0fLsf pBf]ux? gLlh If]qdf klg rn] . ;'zf;gsf sf/0fn] ;/sf/n] rnfPsf pBf]ux? rNg
;s]gg\ / ?U0f jf jGb eP eg] lghL If]qdf klg pBf]uLx?sf] :jfyL{ gLlt / /fHosf] sdhf]/ pBf]u gLltsf
sf/0fn] ToxL ?k /xof] . Jofkf/ klg b'j} If]qdf rNb} cfof] o;sf] klg pbfx/0fsf] nflu ;fN6 6]l 8, g]zgn
6]l 8 h:tf ;+:yfx? :yfkgf / ;~rfng ul/P . oL ;+:yfaf6 ug{] Jofkf/ lglh If]qaf6 klg ul/P o;sf/0f
o; cjlwdf ldl>t cy{tGqsf] k|of]usf] ?kdf g]kfnsf] cy{tGq g} cNdlnof], :ki6 lglt ePg . cfly{s
gLltn] g} s/ k|0ffnL lgwf{/0f ug]{ ePsf]n] a}1flgs s/ k|0ffnL g]kfndf ljsfz x'g ;s]g .
lj=;+= @)$^ ;fnsf] hgcfGbf]ngn] k|hftGq k'gM:yfkgf u/] kl5 b]zdf gofF cfly{s k|0ffnL k|f/De eof] . hf] v'nf
:dfl/sf @)&#
35
cy{Joj:yf cufNb} ;/sf/L :jfldTjsf clwsf+z pBf]ux? lghLs/0f ul/P . tLgsf] s'g} d"No dfGotf /flvPg,
/fli6o cf}Bf]lus ;DkQLx? sf}8Lsf] d"Nodf a]lrP . oBlk lglt eg] ;do;fk]If ;xL lyof] . pBf]ux? s;/L
rnfpg], s;n] rnfpg] / b]z lxtdf pBf]u / pBf]ukltx?nfO ;dlk{t ug]{ u/fpg] tkm{ Wofg uPg of egf} s'g}
;+oGq lgdf{0f ug]{ sfo{ g} ePg . /fhZj p7\g] k|dv
' >f]tsf] ?kdf /x]sf pBf]ux? aGb x'b} uP eg] o;} ;dodf
gofF Eof6 k|0ffnL nfu' ul/of] . o; k|0ffnLsf] b]zJofkL ?kdf pBf]uL Joj;foLx?n] lj/f]w u/] cGtt\ ;/sf/ /
pBf]uL Joj;foL jLr aL; nfv eGbf dfly sf/f]af/ x'gx] ? dfq Eof6df btf{ x'g' kg]{ ;xdtL eof] . ;du|df
eGbf o; s/ k|0ffnLn] k"0f{t ;kmntf kfpg ;s]g . b]z leq cf}Bf]lus jftfj/0f ;dfKt g} kfl/of] eg] ljut
@) jif{df g} cfoft ug]{ d"ns
' df ?kfGt/0f eof] . o;af6 xfdLn] clxn] g} kf7 l;s]gf} / ljrf/ k'ofPgf} eg]
g]kfnL cy{tGq w/f;fxL aGg s'g} nfdf] ;do kv{g kb}g{ . o; cj:yfsf] k|dv
' lhDd]jf/ kIf eg]sf /fhgLlts
g]tT[ j / tLgsf eft[ ;+3;+u7g of 6]8 o'lgogx?sf] ultljlw k|dv
' lhDd]jf/ /xof] . pBf]u k|lti7fgx?df sfo{/t
dhb'/ sd{rf/Lx? ;'ljwf dfq vf]Hg], sfd ug{ gkg],{ aGbx8\tfn ub}{ Ps jif{df cfwf jif{ ljTof] . csf]{ lhDd]jf/
kIf ;/sf/n] pBf]uL Jofkf/Lx?;Fu 3f6L lgdf]7/] s/ dfq c;'n ug]{ / /fhZj a[l4 ug]{ nIo k|dv
' /xof] . oL
b'O sf/0fn] pBf]uLx? knfog eP / tLg} pBf]uL cfoftstf{ Jofkf/Ldf kl/0ft eP . oBlk v'nf cy{Joj:yfsf]
gLltnfO eg] gLlh If]qn] :jfut uof] . v'nf cy{Joj:yfnfO ;+:yfut ub}{ s/ k|0ffnLdf ;/sf/L :t/af6
pBf]u / jfl0fHo If]qdf w]/} ;+/rgfdf kl/jt{g ul/of] t/ k'/ftgjfbL sd{rf/L tGq jfws aGof] . ;/sf/nfO
/fhZj ltg{ hfg] ;j} pBf]uL Jofkf/Lx? xtf]T;fxL dfq eP eg] 3';vf]/Ln] b]z vKnSs} lgNof] . b]z ag]g, s]xL
/fhgLlts g]tf / s]xL sd{rf/Lx? wgL eP . lj=;+= @)%@ b]lv z'? ePsf] dfcf]jfbL zz:q 40bjfbn] t emg
pBf]uL, Jofkf/L / ;fdfGo pBd ug]{ s[ifs / JolQmx? klg afFsL /x]gg\ , rGbfsf] df/df k/] . cf}Bf]lus If]qx?
nfnlsNnfdf ?kfGt/0f eP eg] ePe/sf /fhgLlts kf6L{sf eft[;:+ yfx? :yfkgf gePsf pBf]u Jofkfl/s
k|lti7fg g} /x]gg\ . of] lttf] oyfy{ s;}nfO gkRg klg ;Snf t/ o;df s;}n] lrQ b'vfpg' kg]{ 7fFp g} 5}g,
xfdL ;j}n] ef]us
] f] ;To xf] . o; cj:yfsf sf/0fn] s/ k|0ffnLdf ;'wf/;Fu} b]zn] k|fKt ug]{ /fhZjdf pNn]Vo
nIf xfl;n ug{ ;lsPg . lj=;+= @)^@. )^# sf] hgcfGbf]ng kl5sf] ;/sf/n] k"jj{ t b'O{ vDa] -;/sf/L /
gLlh_ cy{ gLltdf kl/jt{g u/L ;xsf/L If]q yKb} tLg vDa] cy{ lglt agfof] . ;xsf/L ljQLo If]qsf] Ps
O{sfOsf] ?kdf /x]sf] / ;xsf/L If]qnfO alnof] ;+oGq agfO cg'udg tyf d"Nof+sg u/L Jojl:yt ug{s
' f]
;fdf cy{ Joj:yfsf] lgltdf ?kfGt/0f ul/of] . o;n] b]z k]m/L Ps k6s cfly{s lgltdf cNdlnof] eg] lghL
If]q / a}bl] zs k"h
F L nufgL kv{ / x]/sf] l:ylt b]vf kof] . /fhgLlts / cfly{s b'j} gLltdf d"ns
' &) jif{sf]
nfdf] ;+qmd0fsfndf u'hL| /x]sf] 5 . cy{Joj:yfdf eO/xg] km]/jbnn] b]zsf] cy{tGq e'd/L h:t} 3'ld/x]sf]5 .
To;}n] s/ k|0ffnLdf klg lglZrt ult lng g;s]sf] cj:yf 5 . o;sf] p4fx/0f :j?k kl5Nnf] ljsl;t ?k
egL nfu" ul/Psf] xfn ljBdfg rfn' /x]sf] Eof6 k|0ffnL klg k"0f{ ;kmn x'g ;ls/x]sf] 5}g .
g]kfnsf] /fhgLlt / cy{gLltnfO /fhZj;Fu hf]8\g' kg]{ ckl/xfo{ ePsf] 5 . /fHo k'g{M;+/rgf /fhgLlts
?kdf k]lrnf] d'4f ag]sf] cj:yfdf cfly{s d'4fnfO;+u} hf]8]/ nfg h?/L 5 eg] cfly{s d'4f;Fu}
/fhZjnfO klg hf]8\g clgjfo{ x'G5 . b]zdf cfly{s pkfh{g / ;d[l4 xfl;n ug]{ >f]t;fwgx? k|;:t
5g\ . ;j} k|fs[lts tyf dfgjLo >f]tx?nfO Joj;foLs/0f ug{ h?/L 5 . lxdfnL If]qnfO ko{6g,
h8La'6L / kz'kfng, kxf8nfO cgfh, kmnk"mn tyf h8La'6L, pmhf{ pTkfbg / t/fOnfO cf}Bf]lus
If]qsf k|d'v / ;xfos pBf]ux?, t/sf/L / cgfh pTkfbgsf] If]q 3f]if0ff ug{ h?/L 5 . ;~rfng ug{
:dfl/sf @)&#
36
;lsg] 7"nf kl/of]hgfx?, /]Nj] tyf hn oftfoftsf] ljsf;, phf{, ;8s lgdf{0f, lzIff / :jf:Yo If]qsf]
ljsf; / gofF nfu" x'g] u'?of]hgfx?af6 /fhZj k|fKt ug]{ gofF dfkb08 tTsfn tf]lsg' kb{5 . lzIff
If]qdf ljb]z knfog eO/x]sf] hgzlQm / k"FhLnfO /f]Sg] of]hgf tTsfn nfu" ug{' kb{5 . rLg, ef/t /
t]>f] d'n'sdf /x]sf o'jfx?nfO g]kfn z}lIfs uGtJosf] ?kdf cfslif{t ug{ z}lIfs xjsf] ljsf; ug]{
of]hgf / sfo{qmdsf] cfjZostf 5 eg] o;nfO /fhZj k|fKt ug]{ gofF >f]tsf] ?kdf ljsf; ul/g'
kb{5 . a}b]lzs /f]huf/Lsf] gfddf eO/x]sf] o'jf hgzlQm knfognfO t'?Gt /f]Sg' kb{5 . xfn a}b]lzs
/f]huf/Ldf /x]sf] hgzlQmaf6 /fhZj k|fKt ug]{ gofF /0fgLlt / sfo{qmd nfu" ul/g' kb{5 . j}b]lzs
/f]huf/Ldf hfg] JolQmx?af6 klg % k|ltzt s/ nfu" ug]{ xf] eg] b]znfO k"FhLsf] cefj x'b}g .
;/sf/n] 4ljwfo'Qm gLlt lgodx? x6fP/ ;'ljwfk"0f{ cf}Bf]lus / Jofkfl/s jftfj/0f tof/ gu/];Dd gLlh
If]q k"h
F L nufgL ug{ tof/ x'bg} . ;/sf/n] k"h
F L nufgLsf] ;'lglZrttf u/] kZrft dfq lbuf] /fhZjsf]
k|ltkmn k|fKt ub{5 oBlk of] ug{ ;lsPg eg] a}bl] zs nufgL klg cfpb}g . /fHosf] k'gM;+/rgf;Fu} cfly{s
ljifo k|dv
' ?kdf hf]l8Pg eg] ;/sf/n] /fhZj k|fKt ug{ ;Qm}g / cfly{s ;+qmd0f k'gM z'? x'g] cj:yf
x'G5 , of] ulNt cj bf]xf]ofg' x'bg} . g]kfndf cfly{s ck/fwsf] ljifonfO ulDe/ ?kdf lnO o;sf] 5'} P]g
sfg'g lgdf{0f ug{ l9nf] eO;s]sf]n] o;sf] tNsfn Joj:yf ug{' kb{5 eg] eO/x]sf P]g sfg"gx? sfof{Gjogsf]
If]qdf r':ttf lbg' kb{5 . jt{dfg cj:yfdf k"h
F L nufgLsf] jfws 68] o'lgog 68\sf/f] ?kdf b]vf k/]sf] 5 .
To;}n] 68] o"lgognfO plrt Joj:yfkg ug}{ kb{5 . ;/sf/, ;/sf/sf ;j} If]q / gful/s ;d]t kf/blz{ x'g}
kg]{ cj:yf ljZje/ b]vf k/]sf]5 . d"ns
' leq ;/sf/L, ;fj{hlgs / JolQmut ;DklQ slt 5 eGg] cfs8f
clxn];Dd gePsf]n] o;sf] Joj:yfkgsf nflu z'Gojf6} z'? ug{' kg]{ cj:yf 5 . o; ;Gbe{df oL ;j}sf]
;DklQ 3f]if0ff / kf/blz{ ug{ ;DklQsf] cBfjlws ug{] lgsfosf] :yfkgf ug{' kg]{ lgtfGt cfjZos ePsf] 5 .
b]z leqsf ;j} gful/sx?sf] s/ kmfOn /fVg] k4lt :yfgLo lgsfoaf6 g} z'? ug{' kg]{ lgtfGt h?/L ePsf]
5. sNof0fsf/L /fHosf] 3f]if0ff / o;sf] dd{ adf]lhd gful/snfO ;]jf ;'ljwfsf] k|Tofe"lt ug's
{ f] ;fy} xfn
ljBdfg eO/x]sf s/ k|0ffnLnfO cem sfof{Gjogdf r':ttf sfod ug{ ;lsof] eg] ;'zf;g sfod ub{5 .
o;af6 b]znfO k"h
F Lsf] ;+lrtL, kl/rfng / pkof]u ug{ ;lhnf] x'G5 .
g]kfnsf] gLlh If]q ;/sf/n] P]g sfg'gdf ;DklQsf] k"0f{ :jtGqtf b]j;\ / gful/ssf] ;DklQ h'g;'s} z+s6 cj:yfdf
klg /fHon] l5Gg ;Qm}g, ub}g{ eGg] k|Tofe"lt u/f];\ eGg] rfxG5 . /fhgLlts :yfloTj xf];\ , pBf]uwGbf / Jofkf/
lgjf{w?kdf ;'rf? eO/xf];\ eGg] rfxG5 . ;/sf/nfO /fhZj a'emfpg ;/n ljlw k|of]udf NofO ;/sf/L emGem6
Joxf]g{ gk/f];\ eG5 . of] jftfj/0f agfpg] sfd ;/sf/s} xf] . pBf]uL Jofkf/Lx?n] g} s/ ltg]{ / b]znfO ;d[4
u/fpg] xf] / xfn g]kfnsf] s"n u|fxf:y{ pTkfbgdf &^ k|ltzt gLlh If]qsf] of]ubfg /x]sf]n] klg of] ljifonfO :ki6
ub{5 . pBf]u / pBf]uL tyf Jofkf/ / Jofkf/L b]zsf cfly{s cfwf/ x'g eGg] ljifonfO cfTdf;fy ub}{ pBf]uJofkf/
If]qnfO{ /fli6o ljsf;sf] cfwf/:tDesf ?kdf :yflkt ub}{ o; If]qsf] ljsf; dfkm{t cfly{s a[l4 xflzn ub}{ hfg'
cfhsf] cfjZostf xf] . o;n] /fhZj k|0ffnLsf] lbuf] ljsf; ug{ d4t ub{5 . gLlh If]q ;/sf/;Fu csf]{ ck]Iff
ul//x]sf] 5 Tof] eg]sf] ljQLo If]qn] k|bfg ug]{ ;]jf ;'ljwfnfO lglZrt u/f];\ / tflnsfa4 ?kn] ljQLo >f]t k|fKtL /
e'QmfgLsf] Joj:yf xf];\ eGg] rfxG5 . lghL If]qsf] ;xof]uL / ;+/Ifs ;/sf/ g} xf] eGg] ljZjf; lbnfpg cfjZos
5 . k/Dk/fut ?kaf6 :yfgfGt/0f x'b} cfPsf] >f]t / ;DklQ clen]vLs/0f gePsf] / gug]{ k4ltn] xfn ljBdfg
nfu" ePsf] sfg"gn] ;d]6g\ ;Qm}g . ;/sf/n] JolQm;Fu ePsf] ;DklQ sxfFaf6 cfof] eGg] :jR5 5fgljg / ;f]wgL
:dfl/sf @)&#
37
dfq u/f];\ ta :jod\ >f]t b]vfpg jfWo x'G5 . o;sf] k|f/De ubf{ z'Goaf6 z'? ug{' kb{5 . k|To]s gful/ssf] s/
kmfOn v8f ug]{ / @) jif{ ePsf] gful/sb]lv z'? ug{' clxn]sf] cj:yfdf pko'Qm x'G5 .
jt{dfg g]kfnsf] ljQLo If]qdf :yfkgf ePsf ljQLo ;+:yfx?nfO Plss[t ub{}{ u|fdL0f If]qdf ;d]t ;]jf
;'ljwf lbg ;+:yfx?sf] kl/rfng r'gf}lt ePsf] :ki6 5 . To;}n] a}s
+ ljQLo If]qaf6 gful/snfO Joj;fo ug{
k"h
F L k|fKt ug]{ u/fpg] ;/n t/Lsf cjnDag ug{' cfjZos 5 . a}s
+ ljQLo ;+:yfx?sf] r':t kl/rfngaf6
gofF /fhZjsf >f]tx? k|fKt x'G5g . xfd|f] d"ns
' df a}bl] zs nufgL cfjZos /x]sf] If]q eg]sf] phf{, k"jf{wf/
ljsf;, s[lif, ko{6g g} k|dv
' If]q xf] . a}bl] zs nufgLnfO cfqmds ?kdf cfslif{t ug{ slDtdf klg bz
jif{;Dd s/ 5'6 lbg' pko'Qm x'G5 . k"h
F L nufgL ;'ljwfdf lge{/ ub{5 / ;/n P]g sfg'gn] klg k"h
F L cfslif{t
ub{5 . bfqLlgsfo / bflq/fi6x?sf] cg'bfgsf] e/df ljsf; ug{ ;Dej 5}g . v'nf cy{gLlt lnP/ @% jif{bl] v
a}bl] zs nufgLsf] nflu k"jf{wf/ tof/ u/]sf 5f} eGbf klg a}bl] zs nufgL cfpg ;s]sf] 5}g . ljZj a}s
+ /
Pl;ofnL ljsf; a}s
+ sf] nufgLnfO ckjfbdf /fVg ;lsG5 . hj;Dd lghL If]qaf6 a}bl] zs nufgL cfpb}g
tj;Dd a]/f]huf/L / k"h
F L cefj sfod} /xG5 eg] csf]{ tkm{ /fhZjdf a9f]Q/L x'bg} . phf{, ko{6g / s[lif
tyf cGo cf}Bf]lus If]qdf 7"nf] nufgL eO cfof]hgfx? ag]g\ eg] cfly{s ljsf; ;':t x'g hfG5 .
g]kfnsf] jt{dfg /fHo Joj:yf leq /x]sf x/]s lgsfox? gful/s, /fhgLlts kf6L{, sd{rf/L, ljBfyL{bl] v
lnP/ ;j} If]q v'nf /fhgLltsf] gfddf a]lyltn] u|:t 5 . o;sf] k'gM{ Joj:yf ug{' g} g]kfnsf] k|dv
' r'gf}lt
ag]sf] 5 . s'g If]qsf] sxfFaf6 ;'wf/ z'? ug]{ eGg] cGof}nsf] cj:yf 5 . To;}n] x/]s If]qnfO Jojl:yt
ug{' ;DalGwt lgsfox?sf] r':t kl/rfng g} clxn]sf] cfjZostf xf] . b]z leq /x]sf /fHosf lgsfox?,
;+3;+:yfx? / gful/sx?sf] ;xeflutfk"0f{ ;xsfo{n] b]z ;d[4 agfpg ;lsG5 . o:tf] x'g g;s]sf]n] g}
>f]t;fwgx? x'bfx'b} b]z kl5 kg{s
' f] sf/0f klg ToxL xf] h:tf] nfU5 dnfO{, b]zsf x/]s lgsfo / ju{nfO ca
cfly{s If]q;Fu hf]8/] dfq ;d[l4 xfl;n ug{ ;lsG5 . s/ lbj;sf] pknIodf n]lvPsf] ;fgf] n]v leq ;j}
s/ /fhZjsf cjoax?nfO ;d]6g\ d'lZsn kb{5 o;}n] b]z wgL eof] / g]kfnLx? ;d[4 eP dfq hxfF uP
klg ;Ddfgk"js
{ afRg ;S5f} eGb} afFsL ljrf/ ;Dk"0f{ af}l4s cWotfx?sf nflu 5f]8g\ rfxG5' , wGojfb .
;Gbe{ ;fdu|L
!_ yfkf, s[i0f jxfb'/ / cGo, cfw'lgs g]kfnsf] cfly{s Oltxf;, sf7df08f} M g]kfn / PlzofnL cg';Gwfg s]Gb|, lj=;+= @)%$ .
@_ 9']n, /d]z, k|frLg cy{Joj:yf, sf7df08f}+ M zf/bf k|;fb 9']n, lj=;+= @)$# .
#_ g]kfnsf] pBf]u jfl0fHo ljsf;df lghL If]q, sf7df08f}+ M g]kfn r]Da/ ckm sd;{, lj=;+= @)#% .
$_ cu|jfn uf]ljGb/fd, k|f]h]S6 d]g]hd]G6 df]8]n km/ Okm]lS6e d]g]hd]G6 ckm 8]enkd]G6, sf7df08" M g]kfn cf}Bf]lus
ljsfz skf]{/]zg, ;g\ !(&& .
%_ /]UdL, dx]zrGb|, P :68L cg Osf]gf]lds lx:6L ckm g]kfn, agf/; M gfy klAnl; xfp; ;g\ !(** .
^_ >]i7, ab|L k|;fb, Pg OG6f]8Szg 6" g]KnLh Osf]gf]dL, sf7df08f} M /Tg k':ts e08f/, ;g\ !(^^ .
&_ /]UdL, dx]zrGb|, Nof08 6]lgo/ P08 6\ofS;]zg Og g]kfn ef]nd $, sf7df08f} M /Tg k':ts e08f/, ;g\ !(&* .
*_ yfkf, e]if jxfb'/, b]zsf] cfly{s kl/l:ylt / >L % sf] ;/sf/sf] ;f]rfO{ pBf]u jfl0fHo klqsf, -!) M !!, @)#$ cflZjg_, k[i7 # % .
(_ O08li6on 8fOh]i6, sf7df08" M g]kfn cf}Bf]lus ljs; skf]{/]zg, lj=;+= !(&^ .
!)_ d]g Osf]gf]lds OlG8s]6;{, sf7df08" M g]kfn /fi6 a}+s l/;r{ l8kf6{d]G6, ;g\ !(&& .
:dfl/sf @)&#
38
g]kfnsf] cfly{s gLltM jt{dfg cj:yf / ug'{kg]{ ;'wf/

af]n/fh cfrfo{
s/ clws[t
cfGtl/s /fh:j sfof{no, nlntk'/
b]zsf] cfly{s k|0ffnL;Fu ;DalGwt s[lif, pBf]u, jfl0fHo nufotsf If]qut gLltx? lgb]{lzt ug]{
;dli6ut gLlt g} cfly{s gLlt xf] . pTkfbglzn >f]t / ;fwgsf] Aoj:yfkg / ljlgof]hgaf6
;/sf/n] cy{ Aoj:yfnfO{ rnfodfg u/L ck]lIft nIo xfl;n ug{] k|oTg ub{5 . ;/sf/n] lglZrt
p2]Zo xfl;n ug{sf nflu vr{ / cfDbfgLsf] dfWodaf6 cfly{s gLlt / o;sf d'Vo ljifoj:t'x? -ljQ
gLlt, df}ls gLlt, ljb]zL ljlgdo gLlt, ;fj{hlgs C0f Aoj:yfkg gLlt_ dfkm{t cfjZos Joj:yfkg
ug]{ ub{5 . b]zsf] cfly{s ljsf;sf] cj:yf, >f]tsf] pknAwtf, vr{ ug{'kg]{ cfjZostf nufot ;f]
b]zsf] /fhgLlts Pj+ ;fdflhs ljsf; / :t/sf cfwf/df cfly{s gLltsf p2]Zox? k|fyldsLs/0f
ul/Psf] kfO{G5 . oBkL d'Vo p2]Zox?df cfly{s j[4L, cfly{s :yfloTj, /f]huf/L >[hgf, ;fdflhs
;'/Iff, ;Gt'lnt ljsf;, ul/aL lgjf/0f, ;dflhs Gofo cflb /x]sf] b]lvG5 .
;dli6ut cfly{s gLlt -Macro Economy Policy_ df d'Vot tLg j6f cy{ Joj:yf cyf{t ;dfhjfbL
cy{Aoj:yf, k"h
F LjfbL cy{Aoj:yf / ldl>t cy{Joj:yf k|rngdf b]lvtfklg xfn v'Nnf ahf/ cy{tGq -Open
Market/Laissez Fair Economy_ pGd'v ljZj cy{tGqn] nf]s sNof0fsf/L /fHosf] efjgfdf clej[l4
NofPsf] kfOG5 . o;n] d'Vot :jtGq cfly{s ultljwL ug{ 5'6, AolQm / kl/jf/nfO{ ;d[4 x'g] k|/] 0ffsf] k|of]u,
;fdflhs ;'/Iffsf] Joj:yf / ;/sf/sf] Go'gtd x:tIf]k nufotsf kIfdf hf]8 lbPsf] x'G5 .
cfly{s gLltn] d"n'sdf pknAw b]xfosf tLgj6f s'/fnfO{ Joj:yfkg / ;f] sf] s'zn k|of]u u/L ;f]
af6 ck]lIft ;'wf/ rfxG5 M
d"n'sdf pknAw ;DklQ - k|fs[lts ;DklQ, dfgljo ;DklQ -hgzlQm_ / ljlQo
;DklQ -a}+s s[lif ahf/ / Jofkf/_
cfly{s ultljwL / s[ofsnfk cfo
;dflhs ;'/Iff jf nf]s sNof0fsf/L /fHo
b]zn] cjnDag u/]sf] cfly{s gLltn] sltko cj:yfdf cfgf] k|fs[lts ;DklQsf] pkof]u / s'zn
Joj:yfkg ug{ ;Sbf jf]T;jfgfdf lx/f vfgL j/bfg eof] eg] Joj:yfkg ug{ ghfGbf l;o/flnof]gdf lx/f
vfgL >fk eof] . k|fs[lts ;DklQ jf vlghsf] ;Gbe{df ;f] ;DklQ stL k'gM gljs/l0fo xf] eGg] s'/faf6
;DkGgtf lgwf{/0f x'G5 . dfgljo ;DklQ cy{tGqsf] Guiding / Driving Resource xf], h;sf] cf};t
:dfl/sf @)&#
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cfo', :jf:Yo cj:yf / z}lIfs :t/ s:tf] 5 eGg] s'/faf6 ;DkGgtf lgwf{/0f x'G5 . ljlQo ;DklQdf k"h
F L
jhf/ b]lv Jofkf/;Ddsf ljifox? Fair Market Based 5g\ 5}gg\ o;}u/L ;Dk"0f{ gful/snfO{ cfly{s
s[ofsnfkdf :jtGq ;xeflutf 5 5}g / nf]s sNof0fsf/L /fHosf] d"ne"t tTj ;fdflhs ;'/IffnfO{
s;/L c+lusf/ ul/Psf] 5 eGg] h:tf kIfaf6 ;du| cy{tGqsf] ;DkGgtf lgwf{/0f x'G5 . ;Ifd cy{tGq
x'g a9L eGbf a9L AolQm;Fu k};f x'g cfjZos 5 . pTkfbg ;Fu} lsGg] AolQm / p;sf] lsGg ;Sg] Ifdtf
cfjZos kb{5 . gq nufgL vt/fdf kb{5 . k|To]s AolQm cfgf] pGgtL, k|utL / ;DkGgtftkm{ pGd'v
x'G5 . To;nfO{ ;+/If0f / hu]gf{ /fHokIfaf6 x'gk' b{5 . tj /fHo ;jn x'G5 . c;dfg cfly{s ljt/0faf6
s;}n] s/f]8, s;}n] nfv / s;}n] z'Go ;DkQL cfh{g u/]df cfo gx'g] ju{n] cfkm' ;8s5fk ePk5L
;DkGg x'g] ju{ nfO{ 5f8\bg} / To;af6 GczfGtLsf] cj:yf >[hgf x'G5 .
xfnsf] cj:yf
g]kfndf ljutsf] k/Dk/fut / lgb]l{ zt cy{Joj:yfdf /f0ffsfnsf] sRrf g5f]8g\ ,' hDdf ghf]8g\ ' eGg]
w/ftnaf6 qmdz ;'wf/ ub}{ lj=;+= @))* b]lv jflif{s ah]6sf] Joj:yf / lj=;+= @)!# b]lv of]hgfj4
ljsf; k|0ffnLsf] z'?jft ePsf] kfOG5 . /fHon] cjnDag ug]{ /fHo lgolGqt cy{ Joj:yfaf6 d"ns
' lj=;+=
@)$) tfsf r/d ;+s6df km:g k'Uof] . ljZj a}s
+ , cGt/fli6o d'f sf]if nufotsf] ;'emfj / l;kmfl/; Pj+
xfd|f] afWotf ljr cy{Aoj:yfnfO{ qmdzM v'nf / jhf/d'vL cy{Aoj:yf pGd'v u/fpFb} uOof] . lj=;+= @)$^
sf] cfGbf]ng kZrftsf] k|hftGq k'gj{xfnL kl5 /fHon] k"0f{t v'nf / ahf/d'vL cy{Joj:yf cjnDag u/]sf]
b]lvG5 . tyfkL s'n hg;+Vofsf] b'O{ ltxfO{ -s[lifdf cfl>t_ hg;+Vof bl/tfsf] bnbnaf6 dfly p7\g ;s]sf]
b]lvb}g . yf]/} dflg;sf] xftdf dfq ;DklQ / cfo cfh{g ug]{ >f]t v'Drbf, To;sf] k|efjsf/L lgodg ;/sf/af6
x'g g;Sbf, ljrf}lnof / h'jf8] k|jl[ t xflj eO{ cfd dflg; bl/tftkm{ ws]lnPsf 5g\ . o;nfO{ cf7 bzs
kl5sf] ljgf;sf/L dxfe'sDkn] yk lzlyn agfof] eg] l5d]sL d'ns
' sf] kfFr dlxgf nfdf] c3f]lift gfsfaGbLn]
yk w/f;foL agfof] . o;af6 u/Llasf] ;Ldf/]vf glhs /x]sf g]kfnL ul/aL pGd'v ePsf] cfFs8fnfO{ /fli6o
of]hgf cfof]uaf6 k|sflzt ljkb kl5sf] cfjZostf cfFsng k|ltj]bg nufotn] pNn]v u/]sf 5g\ .
g]kfnn] cGt/fli6o If]qdf u/]sf k|ltj4tf dWo] ;g\ @)))@)!% sf] ;x>fAbL ljsf; nIo
-MDG_ sf clwsf+z nIo xfl;n u/]klg xfnsf] cj:yfaf6 lb3{sflng ljsf; nIo xfl;n u/L ;g\
@)@@ ;Dd ;+oQ
' m /fi6;3+ f/f kl/eflift cltsd ljsl;t d'ns
' sf] bhf{af6 :t/f]GgtL ug]{ cfsf+Iff
xfl;n x'g s8f d]xgt ug{k' g]{ b]lvG5 . ultlxg cfly{s a[l4sf] b'Zrqm tf]8g\ /fhgLlts l:y/tf ;Fu ;Fu}
ljsf;sf] cleofgdf lb3{sflng /fli6o ;DdtL cfjZos 5 . ljut rf/ bzssf] b'O{ b]lv kfFr k|ltztsf]
cfly{s j[l4 / kl5Nnf] bzssf] cf}ift $=! k|ltztsf] cfly{s a[l4nfO{ ;ft b]lv bz k|ltzt k'ofpg' kg]{
cfjZostf 5 . kl5Nnf] tLg bzssf] h'jf8] k|jl[ Qsf] nfx'/] cy{tGq -ljk|i] f0fdf lge{/_ af6 ?kfGt/0f ub}{
5f]6f] ;dodf sfofsNk ug{ ;Ifd s]xL k"lj{o d"ns
' -Asian Tigers_ sf] cg'ej / k|of]u Pj+ ljZjsf
plbodfg cy{tGq ePsf b'O{ l5d]sLsf] /fi6 lrg / ef/tsf] ;fldKotfsf] pkof]u ug{k' g]{ b]lvG5 .
g]kfnsf] s'n hg;+Vof dWo] *# k|ltzt hgtf -/fli6o hgu0fgf@)^*_ u|fld0f If]qdf j;f]af;
ub{5g\ tyfkL xfn} j[l4 ul/Psf gu/kflnsf @!& k'ofpbf zx/L hg;+Vof sl/a #* k|ltzt k'u]sf]
b]lvG5 . u|fld0f If]qsf sl/a () k|ltzt 3/ kl/jf/sf] d"Vo k]zf s[lif /x]sf] 5 . ul/aLsf] /]vfd'gL
/x]sf] hg;+Vofsf] b'O{ ltxfO{ hg;+Vof s[lifdf lge{/ /xFb} cfPsf 5g . s'n ufx{:y pTkfbgdf s[lif
:dfl/sf @)&#
40
If]qsf] cg'kft Ps ltxfO{ dfq 5 . sl/a bz nfv 3/ kl/jf/ e'ldlxg 5g\, afO{; xhf/ 3/ kl/jf/
d'Qm sd}ofsf ?kdf /x]sf 5g . zx/L If]q / ljsf;n] 5f]Psf clwsf+z 7fpFdf pAhglzn v]taf/L
38]/Lsf ?kdf Knl6 ug]{ qmd /f]lsPsf] 5}g . xfd|f] s[lif If]qsf] pTkfbg / pTkfbsTj blIf0f Pl;ofd}
;a}eGbf Go'g 5 . ljut s]xL bzs cl3;Dd s[lif hGo j:t' lgsf;Lstf{sf] ?kdf /x]sf] xfd|f] d'n's
xfn jif{sf] tL; cj{sf] rfdn, t/sf/L, kmnkm'n, df5fdf;' cfoft ug]{ cj:yfdf u'lh|/x]sf] 5 .
ca ug{'kg]{ ;'wf/
phf{, s[lif / ko{6g ;Fu;Fu} g]kfnsf] ef}uf]lns cjl:yltsf] klg cfg} ;Defjgf 5 . plbodfg ljzfn
b'O{ l5d]sL b]zsf] ;fldKotfaf6 g]kfnn] ef}lts cf];f/ k;f/ ug{' gkg]{ b'/ ;~rf/, xjfO{ oftfoft, ljlQo
dWo:ytf h:tf cfw'lgs ;]jf If]qdf 7"nf] km8\sf] dfg{ ;s]df 1fgdf cfwfl/t gofF pBf]u hGdg] / k/Dk/fut
pTkfbgd'ns pBf]usf] Ifdtf klg clej[l4 x'g] cfzf /fVg ;lsG5 . g]kfndf cfw'lgs pBf]u ljsf;
k|of; yfngLsf] 5 bzs ;Dd klg cf}Bf]lss/0fsf] cfwf/e'dL tof/ x'g ;s]sf] 5}g . g]kfndf lb3{sflng
?kdf s'g} If]qsf] ljsf; g} ePg eGbf clt;of]lQm gxf]nf . ljut Ps bzs a9Lsf] tYof x]bf{ k'jf{wf/
nufot ljsf; lgdf{0fsf If]qdf ;/sf/L nufgL sd x'b} -sl/j krf; k|ltztaf6 Ps ltxfO{ l;ldt_ uPsf]
5 . ;/sf/L vr{sf] clwsf+z efu cg'Tkfbs If]qdf k|of]u eO/x]sf] 5 . ah]6af6 3f]lift ?kdf g} ;g\
!(() df pbf/Ls/0f k|of]u ul/of] . pbf/Ls/0fn] /fHo lgolGqtaf6 ;xlhs/0f, lgif]lwt Aofkf/af6 pbf/
Aofkf/, Psflwsf/sf6]l{ naf6 k|lt:kwL{ / Licensing af6 De-Licensing df hfg] ck]Iff cyf{t Narrow
Orthodoxy af6 Modern Economy df hfg] sNkgf ul/Psf] lyof] . h;af6 cfly{s j[l4df s]xL ;'wf/,
lglh If]qsf] ljsf;, ;fdflhs kIfsf] ;'wf/ eO{ Macro Economic Framework Discipline df /Xof] .
tyfkL o;nfO{ l:y/ agfpg / ;+:yfut ub}{ cGo kIfdf cGt/;DalGwt ug{ ;lsPg .
cy{tGqsf] :yfoL pkrf/ eg]sf] b]zleqsf] /f]huf/L >[hgf / pTkfbsTj j[l4 ug{' xf] . xfd|f] cfly{s
;'wf/, cj;/ / sfo{qmdaf6 cy{tGqnfO{ :t/f]GgtL u/fpg ;lsG5 . Asian Tigers sf] Knowledge
/ rLg / ef/tsf] ;fldKotf, ljxf/sf] cfly{s ;kmntfsf] pbfx/0faf6 cy{tGq ?kfGt/0f ug{ 5f]6f]
;dodf ;+ej 5 . h;sf nflu b]xfosf] Strategic Development Plan sf] th{'df u/L ;f] sf]
k|efjsf/L sfof{Gjog ;Fu} LDC Graduate By 2022 sf nflu ;d'Ggt / ;d[4 g]kfn, hxfF k|To]s
g]kfnLnfO{ lzIff, :jf:Yo / ljsf;df ;xeflutfsf kof{Kt cj;/ x'g] ca:yf agfpg'kg]{ b]lvG5 .
Strategic Development Plan (SDP) -Implementation Phase
Short-Term
Mid-Term
Long-Term
073-2075 (Phase I)
073-2080 (Phase II)
073-2093 (Phase III)
Human Resource Development

Infrastructure Assessment
Institutional Strength
Set Of Strategic Development
Goals
Infrastructure Development
Human
Resource
Strengthening
Fastening
Market
Competitiveness
Infrastructure Strengthening
Alleviation of Extreme Poverty
Enhance Strong Private Sector
Diversification of Energy
and Tourism Economy with
Professional Agriculture
:dfl/sf @)&#
41
Key Supporting sectors - Infrastructures and Human Capital development.
pNn]lvt /0fgLlts ljsf; of]hgf -Strategic Development Plan_ sf rf/j6f Pillars qmdzM
s[lif, ko{6g, phf{ / cf}Bf]lss/0fsf] ljsf;sf] nflu cNksflng ;do -Phase I_ cyf{t klxnf]
tLg jif{df dfgjLo hgzQmL ljsf; -Human Resource Development_, k"jf{wf/ n]vfhf]vf
-Infrastructure Assessment_, ;+:yfut ;'bl[ 9s/0f -Institutional Strength_ ;Fu} /0fgLlts ljsf;
of]hgfsf nIo to ug]{ .
dWosflng ;do -Phase II_ cyf{t ;ft jif{ leq klxnf] tLg jif{df tof/ ePsf] cfwf/e"dL, ;+/rgf
/ nIonfO{ qmdzM k"jf{wf/ ljsf; -Infrastructure Development_, dfgjLo hgzQmL ;jlns/0f Human Resource Strengthening_ ;Fu} qmdz ahf/nfO{ k|lt:kwL{ agfpg] / lb3{sflng ;do -Phase
III_ cyf{t aL; jif{ leqdf pk/f]Qm ;ft jif{df tof/ ePsf] ljsf;sf] qmdnfO{ 't ultdf ;jn ?kfGt/0f
ub}{ k"jf{wf/ ;jlns/0f -Infrastructure Strengthening_, ;Ifd lghLIf]qsf] ljsf; ub}{ r/d ul/aLsf]
pGd'ng x'guO{ cfw'lgs / ljljwLs/0fd'vL cy{tGqsf] ljsf; eO{ ;Dd[4 g]kfn agfpg ;lsG5 .
o;sf nflu /0fgLlts ljsf; of]hgfsf nIox? lgwf{/0f ubf{ xfnsf] Social Capital sf] ?kdf /x]sf]
cfly{s lx;fan] ;lqmo hgzQmLsf] e/k'/ k|of]u u/L rf/j6f Pillars cyf{t pQm pkIf]qdf ljz]if
hf]8 lbFb} cy{tGqsf] k"jf{wf/ ljsf;df d'Vo cfwf/lznfsf ?kdf /x]sf ;8s, k'n, ljdfg:yn / ljB't
ljsf;df hf]8 lbg] / ;+:yfut vfsf agfpg] Gofo, ;fdflhs ;'/Iff, ;"rgf k|ljwL / ;+l3otf h:tf
kIfdf Wofg lbg'kg]{ b]lvG5 . /0fgLlts ljsf; of]hgfsf] Matrix df sfof{Gjog l;4fGtsf] ?kdf /x]sf]
Result Based Management RBM k|of]u ug]{ h;sf nflu rf/j6f Pillars dWo]sf] s[lif If]qsf]
RBM nfO{ gd"gfsf] ?kdf b]xfo adf]lhd k|:t't ul/Psf] 5 .
s[lif If]qsf] Joj;flostf ljsf;af6 tn pNn]v u/] cg';f/ s[lif pTkfbgdf j[l4x'g], cfoft k|lt:yfkgdf
;xof]u k'Ug], s[lif pTkfbgdf cfTdlge{/ x'g], Hofnf a[l4 x'g], /f]huf/L >[hgf x'g] nufotsf ;sf/fTds
kIfx? b]lvG5g\ . o;n] cy{tGqsf] cfwf/lznfsf] ?kdf /x]sf] s[lif If]qsf] Joj;flostf ljsf; eO{
cfly{s ljsf;sf] k|yd r/0fsf] ;'wf/af6 cfly{s ljsf;df 6]jf k'Ug], u/LaL lgjf/0fdf k|ToIf of]ubfg
k'uL cGttM s'n ufx{:y pTkfbgdf s[lif If]qsf] lx:;f 36\g] / cGo If]qsf] lx:;f a9\g uO{ lbuf],
;dfj]zL, cfTdlge{/ / ;Da[4 cy{tGq lgdf{0f x'g]s'/fdf ljZj:t x'g ;lsG5 . nIox? to u/L of]hgf
:dfl/sf @)&#
42
agfpg] qmddf RBM sf] d'Vo ljz]iftf cGtu{t Hierarchy Of Goals sf] Joj:yfkg / Allocation
Of Resources sf] nflu pQ/bfloTj lgwf{/0f h:tf kIfdf ljz]if Wofg lbg' kb{5 .
pQm sfo{sf nflu RBM sf] Second Feature-Accountability sf] k|Tofe"tL / Third Feature sf]
Target Set ug{k' b{5 . h:t}M s[lif If]qsf] nufgL a[l4 u/L kfFr k|ltzt cfly{s j[l4 ug]{ h;n] /f]huf/Ldf $)
k|ltzt lx:;fdf of]ubfg k'ofpg] OTofbL . Small vision is Crime eGg] egfOnfO{ cfTd;ft\ / s]G ljGb'
dfgL ljZjsf 7"nf / ljsl;t cy{tGqsf] Oltxf; eGbf ev{/} Asian Tigers sf ?kdf :yflkt /fi6 dWo]sf]
Oltxf; / oyfy{af6 cfgf] df6f] kl/j]z cg'sn
' sf] /0fgLlts ljsf; of]hgf tof/ ug],{ h;df d'Vo-d'Vo
/fhlglts bnsf] cfd ;dy{g cfjZos 5 . h;af6 xfd|f] ldl>t ;+;lbo zf;g k|0ffnLdf b]lvg ;Sg] blno
ldn]dtf]sf] ;/sf/sf] ;d]t ckgTj x'g] b]lvG5 .
SDP Implementation Phase sf] Mid Term Plan nfO{ cfwf/ dfgL ;g\ @)@@ ;Dd LDC
Graduation x'g] sfo{qmdnfO{ Focus ug]{ . cfly{s, ;fdflhs, If]lqo, jlu{o, ;fF:s[lts nufotsf If]qsf]
ljsf;nfO{ SDP ;Fu Inter-linkage ug]{, ;du|df SDP sf tLg j6f Phase sf] Implementation
df SDP sf Target xfl;n ug{ rf/ j6f Pillars sf] 5'f 5'} Target Fix u/L Short Term, Mid
Term, Long Term Plan agfpg] / To;sf] Joj:yfkg / pQ/bfloTj k|Tofe'tL u/L Result Based
:dfl/sf @)&#
43
Management ug]{ . h;af6 qmdzM b]zsf] cfly{s ljsf;sf] r/0fa4 >[nf cyf{t s[lif If]qsf] ljsf;
cf}Bf]lss/0f / ;]jf If]qsf] ljsf; x'g] ck]Iff ug{ ;lsG5 .

/0fgLlts ljsf; of]hgfsf rf/j6f Pillars dWo] Economic Development nfO{ Prioritized ug]{,
k|To]s pillars sf r/0f / ljsf;nfO{ SDP sf] tLg r/0fsf] Implementation Phase df cfj4
u/L lj:t[lts/0f ug]{ . h;af6 dfly pNn]lvt Narrow Orthodoxy af6 Modern Orthodoxy
df ?kfGt/0f eO{ Modernized / Diversified Economy ljsf; x'g], ;+s'lrt ljk|]if0fdf cfwfl/t
cfoftd'vL cy{tGqsf] ;+/rgf g} kl/jt{g eO{ lbuf], ;dfj]zL, ;d'Ggt cy{tGqsf] ljsf;af6 cfd
g]kfnLsf] rfxgf cg';f/sf] gofF / ;d[4 g]kfn agfpg ;+ej 5 .
o;sf nflu k|ydtM k|dv
' /fhgLlts bnsf] P]Soj4tf ;fydf lghL If]q / cGt/fli6o
If]q;d'bfosf] ;dy{g ;xof]u / cfd g]kfnLsf] ljsf; k|ltsf] rfxgf / ;f]rdf kl/jt{g ;lxtsf]
cfTd;ft cfjZos 5 . o;df ;du| Planning, Implementation / Management sf]
kIfaf6 ;Da4 kIfsf] lqmoflzntf / ;xof]udf tTsfn cuf8L a9\g ;s] xfdL xfd|} dft[ed" L
/ w/ftnnfO{ ljZjsf] Ps ;'Gb/ / nf]enfUbf] agfpg ;S5f} . o;sf nflu cfd g]kfnL
-/fhgLlt1, cy{zf:qL, pBf]uL, kqsf/, sd{rf/L, lzIfs, ;dfh;]jL, snfsf/_ jf hf] h] e"ldsfdf
ePklg JolQmafbL :jfy{ eGbf dfyL p7L cfly{s ?kdf ;fd'lxs / ;fdflhs efj ;lxtsf] /fli6o :jfy{
s]GljGb'df /flv cf cfgf] If]qaf6 ;xof]u ug{ ;s] pNn]lvt SDP sf] k|efjsf/L sfof{Gjog k"0f{t
;Dej 5 / oxL g} g]kfnsf] tTsflng cfjZostf xf] . h;sf] k|efjsf/L sfof{Gjogaf6 cfly{s ljsf;sf]
;Ifdtf x'g] o;af6 cGo ;a} kIfx? -/fhgLlts, wfld{s, ;fF:s[tLs, k|zf;lgs, ;fdflhs, g}lts OTofbL_
k"0f{t ;antM pGd'v x'g] s'/fdf ljZj:t x'g ;lsG5 .
;Gbe{ ;fdfu|Lx?M
cfly{s ;j]{If0f, @)&# cy{ dGqfno .
:ynut e|d0fsf qmddf k|fKt hfgsf/L .
rf}wf} lqjlif{o of]hgfsf] cfwf/kq, /fli6o of]hgf cfof]u .
ljleGg cfly{s ljifosf n]v ;fdfu|Lx? .
>dzQmL ;j]{If0f, @)^* .
/fli6o hgu0fgf k'l:tsf, @)^* s]lGb|o tYof ljefu .
MDG Evaluation Report.
pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! k|ltj]bg .

cy{ dGqfno / cfGt/Ls /fh:j ljefuaf6 k|sflzt ljleGg k|sfzgx? .
:dfl/sf @)&#
44
g]kfnsf] cfos/ Joj:yfdf ;fgf s/bftf ;DaGwL ljz]if Joj:yf

r08L k|;fb l3ld/]
k|d'v s/ clws[t
!= ljifo k|a]z M
cfos/ cfodf cfwfl/t k|ToIf s/ -Direct Tax_ xf] . cfos/ >d / k"h
F L nufgLaf6 k|fKt k|ltkmndf nfUg]
s/ xf] . s'g} klg JolQm jf lgsfon] Joj;fo, nufgL tyf /f]huf/Laf6 cfh{g ug]{ cfodf of] s/ nfUb5 . of]
s/ /fh:j ;+sngsf cltl/Qm ;fdflhs Gofo sfod ug]{ p2]Zon] ;d]t nufOG5 . g]kfnn] canDag u/]sf]
cfos/ :jo+ s/ lgwf{/0f k|0ffnLdf cfwfl/t /x]sf] 5 . o; k|0ffnLdf s/bftfn] cfkm\gf] Joj;flos sf/f]af/sf]
l;nl;nfdf ljhs hf/L ug],{ lgwf{l/t 9fFrfdf cfo Joosf] n]vf /fvL P]g adf]lhd a'emfpg' kg]{ s/sf] u0fgf
u/L tf]lsPsf] 9fFrf adf]lhd cfo ljj/0f ;lxt s/ bflvnf ug]{ ub{5g\ . g]kfnn] z'? u/]sf] s/ k|0ffnL ;'wf/
cleofg cGtu{t @)%* ;fndf cfos/ P]g, @)%* nfu" ePkl5 g]kfnsf] cfos/ k|0ffnL k"0f{ ?kdf cfw'lgs,
s/bftfd}qL / cGt/f{li6o ?kdf t'ngfof]Uo aGg k'us
] f] 5 . of] P]g nfu" ePkl5 cfos/ Joj:yf cGtu{t cfosf
;|ft] x, vr{ sL Joj:yf, x|f; sL k|0ffnL, ;|ft] df s/ sL Joj:yf nufotsf ljleGg Joj:yfnfO{ ;/n,
kf/bzL{ tyf Jojl:yt ePsf 5g\ . cfos/ P]g, @)%* nfu" ePkl5 s/fwf/df la:tf/ ePsf] 5 .
:jo+ s/ lgwf{/0f k|0ffnLdf ;j} s/bftfx?n] s/ ;DaGwL ljleGg ljifodf kof{Kt 1fgsf] cefadf s/
sfg"gsf] kl/kfngf u/L ;xL ?kdf s/ ;xeflutf -Tax Complience_ hgfpg g;Sg] ePsfn] ;fgf
Joj;foLxnfO{ ;/n ?kdf s/ ltg]{ Joj:yfsf] nflu ljleGg b]zsf s/ sfg"gx?df ljz]if Joj:yf ul/Psf]
kfOG5 . clwsf+z ;fgf s/bftfx?df ljBdfg s/ k|0ffnLsf ;DaGwdf oy]i6 hfgsf/Lsf] cefa pgLx?
cfos/ Joj:yf cGtu{t ;fdfGo ?kdf kl/kfngf ug'k{ g{] ljhs hf/L ug],{ n]vf /fVg], ljj/0f k]z ug]{ tyf
s/ bflvnf ug]{ h:tf cf}krfl/stf k"/f ug{ ;Ifd x'bg} g\ . o:tf s/bftfx ;+VofTds ?kdf ;d]t cTolws
x'g] ePsf]n] ltgLxsf] sf/f]af/sf] ;DaGwdf s/ k|zf;gaf6 cg'udg ug{ ;d]t sl7gfO{ x'g hfG5 . o:tf
;fgf Joj;foLxnfO{ cfo s/sf] ;fdfGo k|fjwfg cg';f/ s/ nufpFbf Psftkm{ o:tf ;fgf s/bftfaf6
;/sf/nfO{ k|fKt x'g] /fh:jsf] c+z gu0o dfq} x'G5 eg] csf]t{ km{ To:tf s/bftfx?n] Joxf]gk{' g]{ s/ kl/kfngf
vr{ tyf ;/sf/n] s/ c;'n ubf{ nfUg] k|zf;lgs vr{ ;d]t a9L x'g hfG5 . To;}n] ljleGg b]zdf ;fgf
Jofj;foLxsf] nflu s/ kl/kfngf ;DaGwL cnUu} ;/nLs[t Joj:yf nfu" ul/Psf] kfOG5 .
g]kfndf klg ;fgf Joj;foxsf nflu k"jf{g'dflgt (Presumptive) s/sf] ;/nLs[t Joj:yf ljut
nfdf] ;dob]lv cEof; ul/b} cfPsf]df cfly{s jif{ @)&@.&# b]lv sf/f]af/df cfwfl/t s/ (Turnover
:dfl/sf @)&#
45
Tax) ;d]t sfof{Gjogdf NofOPsf] 5 .
@= k"jf{g'dflgt (Presumptive) s/ ;DaGwL Joj:yf M

k"jf{g'dflgt s/ ;DaGwL Joj:yf ;fgf s/bftf -Micro Taxpayers_ x?sf] nflu ul/Psf] ljz]if
Joj:yf xf] . cfos/ P]g, @)%* sf] bkmf $ sf] pkbkmf -$_ df ul/Psf] sfg"gL Joj:yf cg';f/
s'g} cfo jif{df b]xfosf] ;j} ca:yf k'/f u/]sf afl;Gbf k|fs[lts AolQmn] k"jf{g'dflgt ?kdf cfo s/
bfloTj Plsg u/L s/ bflvnf ug{ 5gf}6 ug{ ;Sb5g\ .
-s_ Joj;foaf6 k|fKt cfo ?= @ nfv / Joj;fosf] sf/f]af/ ?= @) nfv eGbf a9L gePsf],
-v_ ;f] cfo jif{df g]kfndf ;|f]t ePsf] Joj;foaf6 k|fKt cfo dfq ePsf],
-u_ cf}ifwL pkrf/ vr{ jfkt bkmf %! adf]lhd tyf clu|d s/ s6[L jfkt bkmf (# adf]lhd s/
ldnfg ug{ bfjL gu/]sf],
-3_ d"No clea[l4 s/df btf{ gePsf] .
o:tf] Joj:yf 5gf}6 ug]{ k|fs[lts JolQmn] bDkltsf] nflu pknAw 5'6 bfaL ug{ / :jLs[t cjsfz sf]ifdf
;DaGwL Aoa:yf eg] pkof]u ug{ kfp+bg} g\ . k"jf{gd' flgt s/ Joj:yf dfly pNn]v ul/Psf ca:yfx? k'/f
u/]sf k|fs[lts JolQm -k|fk] f| O6/;Lk Joj;fo ;d]t_ sf] xsdf dfq nfu" x'G5 eg] lgsfosf] xsdf of] Joj:yf
nfu" x'bg} . o;/L k"jf{gd' flgt ?kdf cfo s/ bfloTj Plsg u/L s/ bflvnf ug{ 5gf}6 u/]sf] ca:yfdf b]xfo
adf]lhd s/ nfUg] Joj:yf cfos/ P]g, @)%* sf] cg';r
" L! sf] bkmf ! sf] pkbkmf -&_ n] u/]sf] 5 M
-s_ dxfgu/kflnsf jf pkdxfgu/kflnsf If]qdf Joj;fo ug]{ k|fs[lts AolQmsf xsdf ?=% xhf/,
-v_ gu/kflnsf If]qdf Joj;fo ug]{ k|fs[lts AolQmsf xsdf ?= @ xhf/ % ;o /
-u_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf If]q afx]s cGo s'g} :yfgdf Aoj;fo ug]{
k|fs[lts AolQmsf xsdf ?=! xhf/ % ;o .
k"jf{gd' flgt s/ a'emfpg] o:tf s/bftfn] clu|d ls:tfaGbL ?kdf cfo ljj/0f / s/ a'emfO/xg' kb}g{ . o:tf
s/bftfn] jif{df Ps k6s dfq cfo ljj/0f / s/ /sd bflvnf ug'k{ g]{ u/L sfg"gL Joj:yf ul/Psf] 5 . o;
Joj:yf cGtu{t s'g} cfo jif{sf] cfo ljj/0f / s/ /sd ;f] cfly{s jif{ ;dfKt ePkl5sf] c;f]h ;dfGtleq
bflvnf ug'{ kb{5 . k"jf{gd' flgt s/ a'emfpg] s/bftfsf nflu cfo ljj/0fsf] 9fFrf -8] ! ljj/0f_ ;d]t
cToGt ;/n / ;+lIfKt agfOPsf] 5 . cfGtl/s /fh:j ljefusf] Data Base adf]lhd @)&# ;fn c;f]h
d;fGt;Dd cfly{s jif{ @)&@.&# sf] k"jf{gd' flgt cfo ljj/0f -8]! ljj/0f_ bflvnf ug]{ s/bftfsf] ;+Vof
!^$)^$ /x]sf] b]lvG5 . @)&# ;fn c;f/ d;fGt;Dd :yfoL n]vf gDa/ lbg] s/bftfsf] ;+Vof *,$),)!*
/x]sf] / o;/L :yfoL n]vf gDa/ lng] s/bftfx?dWo] sl/a ^) k|ltzt s/bftfn] cfo ljj/0f bflvnf ug]{
;Gbe{df cfos/tkm{ ;lqmo s/bftfx?df k"jf{gd' flgt s/ ltg]{ s/bftfsf] c+z #@=%% /x]sf] b]lvG5 .
o; s/ Joj:yfdf s/bftfsf] laqmL sf/f]af/ cGoyf k|dfl0ft ePdf afx]s s/bftfn] 3f]if0ff u/]sf]
laqmL /sdnfO{ dfGotf k|bfg u/L ;f] 3f]if0ff adf]lhd bflvnf ePsf] cfo ljj/0f / cfos/ /sdnfO{
clGtd dflgg] sfg"gL Joj:yf ul/Psf] 5 .
:dfl/sf @)&#
46
#= sf/f]af/df cfwfl/t s/ (Turnover Tax) ;DaGwL Joj:yf M

k"jf{g'dflgt s/ a'emfpg] ;fgf s/bftfeGbf dfly cyf{t jflif{s ?=@) nfv eGbf a9L sf/f]jf/ x'g]
;fgf s/bftfx? ;d]t s/ kl/kfngf ug{ ljleGg sf/0fn] c;Ifd /x]sf / o:tf s/bftfsf] ;+Vof;d]t
pNn]vgLo /x]sf] ;Gbe{df k"jf{g'dflgt s/;DaGwL Joj:yfsf] cnfjf cGo s'g} ;/nLs[t s/ ltg]{
Joj:yf ePdf Joj;foLx? s/sf] bfo/fdf cfO{ s/ ltg{ tTk/ x'g] ePsfn] ;f] ;DaGwL gLltut Joj:yf
ug{ lghL If]qaf6 ljut nfdf] ;dob]lv dfu x'b} cfPsf] lyof] . g]kfnsf] s/ k|0ffnLsf] k'g/fanf]sg
u/L ug'{kg]{ ;'wf/x?sf] ;DaGwdf ;emfa k]z ug{ ul7t pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u,
@)&! n] ;d]t cfkm\gf] k|ltj]bgdf k"jf{g'dflgt s/;DaGwL xfnsf] Joj:yfnfO{ lg/Gt/tf lbb} jflif{s
?=@) nfvb]lv d'No clej[l4 s/ gnfUg] ;Ldf;Ddsf] sf/f]af/ ug]{ k|fs[lts JolQmsf] nflu s'n
sf/f]af/sf] !=% k|ltzt / lglZrt k|ltzt sld;g kfpg] sf/f]af/ ug]{ Ph]G;L Joj;fosf] nflu s'n
sf/f]af/sf] )=% k|ltztsf b/n] sf/f]af/ s/ (Turnover Tax) nufpg ;'emfj k]z u/]sf] lyof] .
lghL If]qsf] dfu tyf pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! sf] l;kmfl/z ;d]tsf cfwf/df
cfly{s P]g, @)&@ af6 cfos/ P]g, @)%* df ;+zf]wg u/L @)&@ ;fn >fj0f ! ut]bl] v nfu" x'g] u/L
sf/f]af/df cfwfl/t s/ (Turnover Tax) sfof{Gjogdf NofOPsf] 5 . sf/f]af/df cfwfl/t s/ ;DaGwL
gLltut Joj:yf ug's
{ f] k|dv
' p2]Zo k"jf{gd' flgt s/ a'emfpg] afx]ssf ;fgf s/bftfx?nfO{ cfo ljj/0f
/ s/ bflvnf ug]{ k|lqmof ;/nLs/0f u/L s/sf] bfo/fdf Nofpg], ljutdf s/ kl/kfngf ug{ sl7gfO{
eO{ sf/f]af/ a9L eP/ klg k"jf{gd' flgt s/sf] bfo/fleq /x]sf s/bftfx?nfO{ sf/f]af/ s/sf] bfo/fdf
;d]6g\ / d"No clea[l4 s/sf] y|;
] x]N8 a[l4 kZrft d"No clea[l4 s/sf] bfo/f aflx/ hfg] s/bftfx?nfO{
sf/f]af/df cfwfl/t s/sf] bfo/fdf ;d]6L y|;
] xf]N8 a[l4sf] sf/0faf6 d"No clea[l4 s/ ;+sngdf x'g
hfg] Go"gtf k"lt{ ug]{ p2]Zon] of] s/sf] Joj:yf ul/Psf] xf] . sf/f]jf/sf] cfwf/df s/ ltg]{ Joj:yf ePdf
klxnf k"jf{gd' flgt s/ lt/L cfPsf s/bftf ;d]t jf:tljs sf/f]jf/sf] cfwf/df ;/nLs[t s/ ltg{ tTk/
x'g5
] g\ eGg] dfGotfsf] cfwf/df sf/f]jf/df cfwfl/t s/sf] gLltut Joj:yf ul/Psf] xf] .
o; s/ Joj:yfdf s/bftfsf] laqmL sf/f]af/ cGoyf k|dfl0ft ePdf afx]s s/bftfn] 3f]if0ff u/]sf]
laqmL /sdnfO{ dfGotf k|bfg u/L ;f] 3f]if0ff adf]lhd bflvnf ePsf] cfo ljj/0f / cfos/ /sdnfO{
clGtd dflgg] sfg"gL Joj:yf ul/Psf] 5 .
cfos/ P]g, @)%* sf] bkmf $ sf] pkbkmf -$s_ df b]xfosf] ;j} ca:yf k'/f u/]sf jfl;Gbf k|fs[lts
JolQmn] sf/f]af/sf] cfwf/df s/ bflvnf ug'{kg]{ Joj:yf u/]sf] 5 M
-s_ ;f] cfo jif{df ;f] JolQmsf] g]kfndf >f]t ePsf] Joj;foaf6 k|fKt cfodfq ePsf],
-v_ bkmf %! adf]lhd cf}iflw pkrf/ vr{ jfkt s/ ldnfg ug{ bfjL gu/]sf],
-u_ bkmf (# adf]lhd clu|d s/ s6[L bfjL gu/]sf],
-3_ Joj;fosf] sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L / krf; nfv ?k}ofFeGbf 36L ePsf],
-_ d"No clea[l4 s/df btf{ gePsf],
-r_ lrlsT;s, Ol~hlgo/, n]vf k/LIfs, sfg"g Joj;foL, v]nf8L, snfsf/, k/fdz{bftf nufotsf
k|fs[lts JolQmn] k|bfg ug]{ k/fdz{ tyf ljz]if1 ;]jf afktsf] cfo gePsf] .
:dfl/sf @)&#
47
To;} u/L cfos/ P]g, @)%* sf] bkmf ($ sf] pkbkmf -!s_ n] sf/f]af/sf] cfwf/df ltg'{kg]{ s/ bflvnf
ug]{ ;do / tl/sf ;DaGwL Joj:yf u/]sf] 5 . P]gsf] pQm Joj:yf cg';f/ sf/f]af/sf] cfwf/df s/
ltg]{ JolQmn] b]xfo adf]lhd b'O{ ls:tfdf s/ bflvnf ug'{ kg]{5 M
bflvnf ug'{ kg]{ ldlt
bflvnf ug'{ kg]{ s/ /sd
k'; dlxgfsf] cGTo;Dd
k'; @) ut];Ddsf] sf/f]af/df tf]lsPsf] b/ cg';f/ nfUg] s/
c;f/ dlxgfsf] cGTo;Dd
c;f/ @) ut] ;Ddsf] oyfy{ sf/f]af/sf] cfwf/df c;f/ dlxgfsf] cGTo;Dd

x'g] sf/f]af/ cg'dfg u/L tf]lsPsf] b/ cg';f/ nfUg] s/sf] u0fgf u/L ;f] s/
/sdaf6 k'; d;fGtleq bflvnf u/]sf] s/ 36fO{ x'g cfpg] s/ /sd .
cfos/ P]g, @)%* sf] cg';r

" L! sf] bkmf ! sf] pkbkmf -!&_ df sf/f]af/df cfwfl/t s/sf b/x? lgwf{/0f ul/Psf]
5 . cfly{s P]g, @)&@ af6 cfos/ P]g, @)%* df ;+zf]wg u/L klxnf] k6s sf/f]af/df cfwfl/t s/ (Turnover
Tax) nfu" ubf{ lgwf{/0f ul/Psf] s/sf] b/ a9L ePsf] / ;f] b/ cg';f/ ;f] s/ sfof{Gjog x'g g;Sg] ePsfn] s/sf]
b/df k'g/fanf]sg u/L Jojxfl/s ?kdf sfof{Gjog x'g] u/L s/sf] b/ lgwf{/0f ul/g'kg]{ ;'emfa lghL If]qaf6 k|fKt
eP cg';f/ cfly{s P]g, @)&# dfkm{t s/sf b/x? k'g/fanf]sg u/L Joaxfl/s / sfof{Gjogof]Uo agfOPsf] 5 .
cfly{s P]g, @)&@ / cfly{s P]g, @)&# n] lgwf{/0f u/]sf s/sf b/x? b]xfo cg';f/ /x]sf 5g\ M
cfly{s P]g, @)&@ n] cfly{s P]g, @)&# n]
s}lkmot
lgwf{/0f u/]sf] s/sf] b/
lgwf{/0f u/]sf] s/sf] b/
l;=g+=
sf/f]af/
UofF;, r'/f]6 nufotsf tLg sf/f]af/ /sdsf] )=% sf/f]af/ /sdsf] )=@%
k|ltzt;Dd sldzg jf d"No yk u/L k|ltzt
k|ltzt
j:t'sf] sf/f]af/ ug]{ Joj;fo
l;= g+= -s_ df plNnlvt Joj;fo sf/f]af/ /sdsf] !=% sf/f]af/ /sdsf] )=&%
jfx]ssf] j:t'sf] sf/f]af/ ug]{ Joj;fo k|ltzt
k|ltzt
;]jf Joj;fo
l;=g+= -!_, -@_ / -#_ df pNn]v ul/P

adf]lhd s/ u0fgf ubf{ kfFr xhf/ % xhf/ ?k}ofF
?k}ofFeGbf sd ePdf
sf/f]af/
k|ltzt
/sdsf]
@ sf/f]af/ /sdsf] @ k l / j t { g
k|ltzt
gePsf] .
% xhf/ ?k}ofF
kl/jt{g
gePsf] .
cfGtl/s /fh:j ljefusf] Data Base adf]lhd @)&# ;fn c;f]h d;fGt;Dd cfly{s jif{ @)&@.&#
sf] sf/f]af/df cfwfl/t s/sf] cfo ljj/0f -8]@ cfo ljj/0f_ bflvnf ug]{ s/bftfsf] ;+Vof s]jn %!*
dfq /x]sf] b]lvG5 . o;af6 sf/f]jf/df cfwfl/t cfo ljj/0f a'emfpg] s/bftfx?sf] ;+Vof cToGt Go"g
b]lvPaf6 pQm s/sf] ;xeflutf ck]lIft ?kdf gePsf] b]lvG5.
$= sfof{Gjogdf b]lvPsf ;d:of / r'gf}tLx? M
-s_ ;fgf s/bftfx?sf] nflu sfof{Gjogdf NofOPsf] k"jf{g'dflgt s/ / sf/f]af/df cfwfl/t s/
:dfl/sf @)&#
48
;DaGwL ljz]if Joj:yfsf] af/]df :jo+ ;fgf s/bftfx? g} k"0f{ ?kdf hfgsf/ gx'gfn] y'k}
s/bftfx? of] s/sf] bfo/fdf ;d]l6g ;s]sf] cj:yf b]lvb}g .
-v_ ;fgf s/bftfx?df s/ ;DaGwL hfgsf/Lsf] cefjdf To:tf s/bftfx?sf] nflu sfof{Gjogdf
NofOPsf] cfos/ ;DaGwL ;/nLs[t Joj:yfsf] ;d]t plrt ?kdf kl/kfngf ug{ g;Sgfn]
pgLx?sf] s/ kl/kfngf nfut -Tax Complience Cost_ 7"nf tyf demf}nf s/bftfsf] t'ngfdf
a9L /x]sf] ljleGg cWoogx?n] cf}NofPsf 5g\ . .
-u_ s'g} cfo jif{df k"jf{g'dflgt s/ bflvnf ug]{ JolQmsf] s/of]Uo sf/f]af/ gePsf] cj:yfdf o:tf
s/bftfn] bflvnf ug]{ 8]! cfo ljj/0fdf z"Go sf/f]af/ pNn]v u/L ljj/0f a'emfpg] Joj:yf
gx'gfn] sf/f]af/ gePsf] cj:yfdf 8]# ljj/0f a'emfpg] k|rng /x]sf] b]lvG5 .
-3_ sf/f]af/df cfwfl/t s/ nfu" ePsf] jif{ o;sf] b/ Jojxfl/s gePsf] sf/0fn] ck]lIft ?kdf
sfof{Gjogdf cfpg ;s]g . cfGtl/s /fh:j ljefusf] Data Base adf]lhd @)&# ;fn c;f]h
d;fGt;Dd cfly{s jif{ @)&@.&# sf] sf/f]af/df cfwfl/t s/sf] cfo ljj/0f -8]@ cfo ljj/0f_
bflvnf ug]{ s/bftfsf] ;+Vof s]jn %!* dfq b]lvG5 eg] ;f]xL cjlwdf k"jf{gd' flgt cfo ljj/0f
-8]! ljj/0f_ bflvnf ug]{ s/bftfsf] ;+Vof !^$)^$ /x]sf] b]lvG5 . pNn]lvt tYofsf] cfwf/df
laZn]if0f ubf{ sf/f]af/df cfwfl/t s/sf] sfof{Gjog kIf cToGt} sdhf]/ /x]sf] b]lvG5 .
-_ sf/f]af/df cfwfl/t s/sf] sfof{Gjogsf] nflu s/ k|zf;g;Fu s'g} 7f]; sfof{Gjog sfo{ of]hgf
/x]sf] b]lvb}g eg] lghL If]qn] ;d]t of] s/ sfof{Gjosf] ;jfndf vf;} rf;f] lnPsf] / s'g}
tbf?stf b]vfPsf] kfOb}g .
-r_ ljutdf d"No clea[l4 s/df btf{ x'gk' g]{ sf/f]af/sf] ;Ldf @) nfv /x]sf] ;dodf d"No clea[l4
s/df btf{ x'gk' g]{ emGem6 tyf cfos/df k'/f ug'k{ g]{ Complience sf] sf/0fn] jflif{s sf/f]af/
@) nfveGbf a9L eP/ klg k"jf{gd' flgt s/ bflvnf ug]{ s/bftfx?nfO{ sf/f]af/df cfwfl/t s/sf]
bfo/fdf NofO{ ;f] cg';f/sf] s/ ;xeflutf u/fpg] ljifo cfkm}df r'gf}ltk"0f{ /x]sf] b]lvG5 .
%= ;d:of ;dfwfgsf pkfox? M
-s_ cfos/ P]g, @)%* df ;fgf s/bftfx?sf] nflu ul/Psf ljz]if Joj:yf -k"jf{gd' flgt s/ / sf/f]af/df
cfwfl/t s/ ;DaGwL Joj:yf_ x?sf] af/]df s/bftfx?nfO{ oyf]lrt hfgsf/L u/fpg s/ k|zf;gn]
k|rf/fTds sfo{qmdx? ;~rfng u/L o:tf ljz]if Joj:yf ug'{ kgf{sf] cf}lrTo / o;af6 ;fgf s/fbftf
/ s/ k|zf;g ;d]tnfO{ x'g] kmfObfsf] af/]df s/bftfx?nfO{ hfgsf/L u/fOg' kb{5 .
-v_ ;fgf s/bftfx?nfO{ nlIft u/L s/bftf lzIff / s/ ;r]tgfsf sfo{qmdx? ;~rfng ul/g'
kb{5 . o:tf sfo{qmdx?df s/bftfnfO{ s/ sfg"gdf ePsf Joj:yf, ljn ljhs hf/L ug]{ tyf
sf/f]af/sf] n]vf /fVg] tl/sf, cfo ljj/0f eg]{ tyf cfo ljj/0f bflvnf ug]{ tl/sf nufotsf
ljifox?df k|lzlIft u/L pNn]lvt sfo{x? :jo+ ;Dkfbg ug{;Sg] u/L s/bftfx?nfO{ ;Ifd
agfOg' kb{5 . o;af6 ;fgf s/bftfx?sf] s/ kl/kfngf nfut -Tax Complience Cost_ s]xL
xb;Dd Go"g hfg] b]lvG5 eg] xfnsf] s/ e'QmfgL k|lqmofdf ;'wf/ u/L df]afOn kmf]gsf] lan
e'QmfgL u/] h:t} u/L Rechard Card dfkm{t s/ e'QmfgL ug{;Sg] Joj:yf ug{ ;s]sf] v08df
:dfl/sf @)&#
49
;fgf s/bftfx?sf] Tax Complience Cost pNn]Vo ?kdf 36\g hfg] b]lvG5 .
-u_ s'g} cfo jif{df k"jf{gd' flgt s/ bflvnf ug]{ JolQmsf] s/of]Uo sf/f]af/ gePsf] cj:yfdf o:tf s/bftfn]
bflvnf ug]{ 8]! cfo ljj/0fdf z"Go sf/f]af/ pNn]v u/L cfo ljj/0f a'emfpg kfpg] u/L cfo ljj/0fdf
kl/dfh{g ug{ cfjZos b]lvG5 . o;/L sf/f]af/ gePsf] cj:yfdf ;DalGwt s/bftfsf] Joj;fo btf{ ug]{
lgsfo jf :yfgLo lgsfoaf6 ;f] cfo jif{df s/of]Uo sf/f]af/ gePsf] Joxf]/f k|dfl0ft u/L s/bftfn] k]z
ug'k{ g]{ / To;/L k|dfl0ft ul/Psf] ljifo clgjfo{ ?kdf cfo ljj/0f;fy k]z ug'k{ g]{ Joj:yf ul/g' kb{5 .
-3_ sf/f]af/df cfwfl/t s/sf] sfof{Gjogsf] nflu s/ k|zf;gsf] tkm{af6 7f]; sfof{Gjog sfo{ of]hgf ;lxt
k|efasf/L ?kdf sfof{Gjog ug'k{ g]{ cj:yf b]lvPsf] 5 . of] s/ nfu" x'bF fsf avt sfod ul/Psf s/sf
b/x? sfof{Gjog x'g] lx;fadf k'g/fanf]sg u/L 36fO;lsPsf] 5 . ca gLltut ?kdf s'g} klg ;d:of
/x]sf] cj:yf b]lvb}g . lghL If]q ;d]tsf] ;dGjo / ;xof]udf sf/f]af/df cfwfl/t s/sf] ;DaGwdf
cfGtl/s /fh:j ljefu tyf sfof{nox?af6 k|rf/ k|;f/sf sfo{qmdx? ;~rfng ug],{ s/bftf lzIffsf]
dfWodaf6 s/bftfx?nfO{ k|lzlIft ug]{ / cfly{s jif{ @)&@.&# sf] cfo ljj/0f lng] ;dodf ljz]if
;t{stf ckgfpb} a9LeGbf a9L s/ ;xeflutf u/fpg sfof{nox?af6 k|of; s]lGb|t ug'k{ g]{ b]lvG5 .
-_ ljutdf d"No clea[l4 s/df btf{ x'gk' g]{ sf/f]af/sf] ;Ldf @) nfv /x]sf] ;dodf d"No clea[l4 s/df
btf{ x'gk' g]{ emGem6 tyf cfos/df k'/f ug'k{ g]{ Complience sf] sf/0fn] jflif{s sf/f]af/ @) nfveGbf
a9L eP/ klg k"jf{gd' flgt s/ bflvnf ug]{ s/bftfx?nfO{ sf/f]af/df cfwfl/t s/sf] bfo/fdf Nofpgsf]
nflu sf/f]af/df cfwfl/t s/sf] bfo/fleq kg]{ Joj;foLx?n] ljB'lto gubL lstfa (Electronic Cash
Register) /fVg'kg]{ Joj:yfnfO{ qmdzM nfu" ub}{ hfg'kb{5 . klxnf] r/0fdf cfGtl/s /fh:j ljefun]
tf]ss
] f If]q / Joj;foLx?n] clgjfo{ ?kdf ljB'lto gubL lstfa (Electronic Cash Register) /fVg'kg]{
/ cGon] laqmLsf] ljj/0f /fVg'kg]{ / cfufdL s]xL jif{leq sf/f]af/sf] cfwf/df s/ nfUg] ;j} s/bftfn]
Sof; /lh:6/ clgjfo{ ?kdf k|of]u ug'k{ g]{ u/L of] Joj:yf nfu" ul/g' kb{5 . pRr:t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]u, @)&! n] ;d]t cfufdL # jif{leq sf/f]af/sf] cfwf/df s/ nfUg] ;j} s/bftfn] Sof;
/lh:6/ clgjfo{ ?kdf k|of]u ug'k{ g]{ u/L Joj:yf ug{ l;kmfl/z u/]sf] b]lvG5 . sf/f]af/sf] cfwf/df s/
nfUg] s/bftfn] Sof; /lh:6/ v/Lb ubf{ nfu]sf] vr{ Ps lglZrt ;Ldf Pj+ k|lqmofleq /xL lghn] ltg{k' g]{
sf/f]af/ s/ /sd;Fu ldnfpg kfpg] Joj:yf ul/g' kb{5 . o;af6 pQm sfo{qmddf s/bftfx? cfslif{t
eO{ pgLx?sf] ;xeflutfdf clea[l4 x'g hfg] ck]Iff ug{ ;lsG5 .
;Gbe{ ;fdfu|L M
!= cfos/ P]g, @)%* -;+zf]wg ;lxt_, cfGtl/s /fh:j ljefu .
@= cfos/ lgodfjnL, @)%( -;+zf]wg ;lxt_, cfGtl/s /fh:j ljefu .
#= ljleGg cfly{s jif{sf cfly{s P]gx?, g]kfn /fhkq .
$= pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! k|ltj]bg, cy{ dGqfno .
%= ljBfw/ dlNns, g]kfnsf] cfw'lgs cfos/ k|0ffnL, @)^) .
^= cy{ dGqfno / cfGtl/s /fh:j ljefuaf6 k|sflzt ljleGg k|sfzgx? .
&= cfGtl/s /fh:j ljefusf] ;"rgf k|0ffnLaf6 k|fKt tYofx? .
:dfl/sf @)&#
50
s/ ;DjGwL d'ne"t ljifox?

rGb| s'df/ >]i7
k|d'v s/ clws[t
cfGtl/s /fh:j sfof{no, eQmk'/
k[i7e"ldM
;/sf/n] cfkm\gf lgoldt, cfsl:ds tyf ljsf;fTds ultljlwx? ;~rfngfy{ sfg"g adf]lhd p7fpg]
/sdnfO{ s/ elgG5 . s/, k|ToIf / ck|ToIf u/L b'O{ lsl;dsf] x'G5 . s/sf] e'QmfgL ug]{ JolQm jf
s/bftfdf s/sf] ef/ kg]{ lsl;dsf] s/nfO{ k|ToIf s/ tyf s/sf] e'QmfgL ug]{ JolQm tyf s/bftfn] s/sf]
ef/ cGo JolQm tyf clGtd pkef]Qmfdf ;fg{ ldNg] lsl;dsf] s/nfO{ ck|ToIf s/ elgG5 . g]kfndf
cy{dGqfno cGt{ut /x]/ cfGtl/s /fh:j ljefun] o; ljefu cGt{ut /x]sf ! 7'nf s/bftf sfof{no, @@
j6f cfGtl/s /fh:j sfof{no tyf @^ j6f s/bftf ;]jf sfof{nox? dfkm{t cfos/, d"=c=s/, cGtz'Ns,
lzIff ;]jf z'Ns tyf :jf:Yo ;]jf s/ ;+sngsf] sfo{ ub{} cfO/x]sf] 5 . cfGtl/s /fh:j ljefun] kfFrf}F
/fli6o s/ lbj;sf] cj;/df k|sfzg x'g nfu]sf] :dfl/sf cWoog ug'x{ g' ] kf7sx?nfO{ s/ ;DjGwL
cfwf/e"t hfgsf/L pknAw u/fpg] p2]Zon] of] cfn]v tof/ kfg]{ k|of; u/]sf] 5' .
cfos/M
k|rlnt sfg'g adf]lhd sf/f]jf/ tyf k]zf Joj;fo /f]huf/ u/L k|fKt cfodf /fHonfO{ ltg'{kg]{ s/
cfos/ xf] . g]kfndf cfos/ ;+sng ug]{ tyf ;f] ;DjGwdf cfjZos Joj:yf ug{ cfos/ P]g @)%*
k|rngdf /x]sf] 5 . g]kfndf /f]huf/L, Joj;fo, tyf nufgLdf ;+nUg JolQm tyf ;+:yfn] cfos/ P]g
@)%* adf]lhd :yfoL n]vf g+= lng' kg]{ Joj:yf 5 . >dsf] nufgLaf6 k|fKt x'g] kfl/>lds, Hofnf,
eQf ;'ljwf, af]g;, jf /f]huf/Lsf ;DjGwdf k|fKt x'g] cGo s'g} klg e'QmfgL /fh]uf/Laf6 ePsf] cfo
cGt{ut kb{5 . ;lqmo >d, k'FhLsf] lg:s[o nufgL / pBdzLntfsf] ld>0faf6 ul/g] pBf]u, Jofkf/,
k];f Joj;fosf] >f]taf6 k|fKt x'g] d'gfkmf, nfe, ;]jf z'Ns dfn;fdfg jf ;]jfsf] laqmLaf6 k|fKt /sd,
Joj;fo;Fu ;Da4 k'FhLut nfe tyf Joj;fo;Fu ;Dj4 cGo e'QmfgLx? Joj;fosf] >f]taf6 k|fKt
cfo dflgG5 . s'g} klg k|sf/n] kF'hL jf k'FhLut ;DklQsf] nufgLaf6 k|fKt x'g] nfef+z, Aofh, /f]oN6L,
ef8f, k|fs[lts >f]t jfktsf] e'QmfgL, nufgL, ljdf jf cjsfz sf]ifaf6 k|fKt nfe k'FhLut nfe jf
nufgL;Fu ;DjlGwt cGo e'QmfgLx? nufgLaf6 ePsf] cfo cGt{ut kb{5 .
:yfoL n]vf gDj/ k|To]s s/bftfnfO{ lbOg] Ps ;+s]t gDj/ xf], h;df gf} j6f c+sx? ;dfj]z ul/Psf
x'G5g\ . Psk6s of] gDj/ lnO;s]kl5 pxL JolQmn] Joj;fo ug]{ :yn jf Joj;fosf] k|s[lt jf cGo
:dfl/sf @)&#
51
ljj/0f kl/jt{g u/] klg ;f] s/bftfnfO{ k|bfg ul/Psf] gDj/ ;w} pxL g} /xL/xg] x'Fbf o;nfO{ :yfoL
n]vf gDj/ elgPsf] xf] . s/bftfn] of] gDj/ s/ ltg]{ k|of]hgsf] nflu k|of]u ug'{kb{5 eg] s/ k|zf;gn]
s/bftfsf] JolQmut ;"rgfx?sf] e08f/0f ug]{ sfo{sf] nflu o;sf] k|of]u ug]{ ub{5 . h;n] s/bftfsf]
klxrfg ug]{ dxTjk"0f{ sfo{ ;d]t ub{5 .
/f]huf/L, Joj;fo jf nufgLdf ;+nUg JolQm jf lgsfon] :yfoL n]vf g+= glnO{ sf/f]jf/ ug'{ u}/sfg"gL
x'G5 . cfos/ 5'6sf] ;'ljwf k|fKt ug{ kfpg] ;+:yfn] ;d]t :yfoL n]vf gDj/ lnO{ sf/f]jf/ ug'{kb{5 .
To:tf ;+:yfn] cfos/ 5'6sf] k|df0fkq ;d]t kfpg ;Sg] Joj:yf /x]sf] 5 . :yfoL n]vf gDj/ lngsf]
nflu s'g} lsl;dsf] b:t'/ a'emfpg' kb}{g .
g]kfnsf] s/ k|0ffnL :jo+ s/ lgwf{/0f k|0ffnLaf6 ;~rflnt 5 . s/bftfn] :jo+ s/ lgwf{/0f u/L k]z u/]sf]
cfo ljj/0f tyf ;f] adf]lhd bflvnf u/]sf] s/ 7Ls b'?:t ePsf] gkfOPdf ljleGg ;'rsf+sx?sf cfwf/df
cfGtl/s /fh:j ljefu cGt{utsf sfof{nox?af6 cg';Gwfg tyf s/ k/LIf0f x'g ;Sb5 . To; sf/0f P]g,
lgodn] tf]ss
] f] ;dofjlwleq sf/f]jf/sf] oyfy{ lrq0f x'g] cfo ljj/0f tyf ;f] jdf]lhd bflvnf ug'k{ g]{
s/ ;d]t bflvnf ug'{ kb{5 . cGoyf ;DjlGwt cfGtl/s /fh:j sfof{non] ;+zf]lwt s/ lgwf{/0f u/L sfg"g
adf]lhd hl/jfgf, z'Ns tyf Jofh ;d]t dfu ug{ ;Sb5 . ctM s/ sfg"gsf] k'0f{ kl/kfngf u/L hl/jfgf,
z'Ns tyf Jofh h:tf sf/jfxLaf6 aRg sf]l;; ug'{ ;r]t s/bftfsf] st{Jo x'g cfpF5 .
d"No clej[l4 s/M
d"No clej[l4=s/ nfUg] j:t' tyf ;]jf pTkfbg, k}7f/L tyf ljt/0fsf ljleGg tx / r/0fx?df x'g] d"No
clej[l4df nfUg] s/ g} d"=c= s/ xf] . s/sf] bfo/fdf a[l4 u/L d"=c=s/nfO{ /fh:jsf] k|dv
' cfwf/sf]
?kdf :yflkt u/fpg g]kfndf lj=;+= @)%$ d+l;/ ! b]lv o; s/sf] ;'?jft ePsf] xf] . d"=c=s/ P]g
@)%@ sf] cg';r
" L ! df plNnlvt j:t' tyf ;]jfdf jfx]s g]kfn /fHoleq cfk"lt{ ePsf j:t' jf ;]jfdf,
g]kfn /fHoleq cfoft ul/Psf] j:t' jf ;]jfdf, g]kfn /fHo aflx/ lgof{t ul/Psf] j:t' jf ;]jfdf d'=c=s/
nfUg] egL pNn]v ul/Psf] 5 . d"=c=s/ P]g @)%@ adf]lhd s/ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{
JolQm tyf ;+:yfn] clgjfo{ ?kdf d"=c=s/df btf{ eO{ sf/f]jf/ ug'k{ b{5 . t/ o;sf] nflu 5'} :yfoL n]vf
gDj/ lnO/xg' kb}g{ . cfos/ k|of]hgsf] nflu btf{ x'bF f lnPsf] jf lnOg] :yfoL n]vf gDj/nfO{ g} d"=c=s/
cGt{ut btf{ u/L sf/f]jf/ ug'k{ b{5 . d"=c=s/df btf{ x'bF f ;d]t s'g} lsl;dsf] b:t'/ bflvnf ug'{ kb}g{ .
d"=c=s/df btf{ ePsf] s'g} klg s/bftfn] cfkm"n] sf/f]jf/ u/]sf] s'g} a:t' tyf ;]jfsf] ljqmLdf ;+sng
u/]sf] s/af6 klxn] To:tf] j:t' tyf ;]jf vl/b ubf{ lt/]sf] s/ s6fP/ afFsL x'g cfpg] /sd dfq
;/sf/nfO{ d"=c=s/sf] ?kdf bflvnf ug'{kb{5 . cfkm\gf] Joj;flos sf/f]jf/sf] l;nl;nfdf vl/b jf
k}7f/L u/]sf sRrf kbfy{, ;xfos sRrf kbfy{, k'gljqmLsf ;fdfg, d]lzg/L cf}hf/, OlSjkd]G6, clkm;
;fdfg, 6]lnkmf]g dxz'n, ;jf/L ;fwg, l8h]n / ;+rf/ Joj:yf nufotsf sf/f]jf/ ;Fu ;DjlGwt ;a}
lsl;dsf vr{x?df s/ sL bfjL ug{ kfOG5 . c6f]df]jfOnsf] sf] vl/b ljqm ug]{ s/bftf afx]s cGo
s/bftfx?n] Joj;flos / JolQmut b'j} k|of]hgsf nflu k|of]u x'g ;Sg] c6f]df]jfON; vl/bdf vl/b
d'Nosf] $) k|ltztdfq s/ sL ug{ kfpF5 . t/ Joj;flos jf JolQmut b'j} k|of]hgsf] nflu k|of]u
x'g ;Sg] b]xfo adf]lhdsf j:t' tyf ;]jfx?df lt/]sf] s/ sL bfjL ug{ ldNb}g .
:dfl/sf @)&#
52
k]o kbfy{,
cNsf]xn jf cNsf]xn ldl>t k]o kbfy{ h:t} /S;L, ljo/,
;jf/L ;fwgsf] nflu xNsf k]6f]lnod OGwg -k]6f]n_,
dgf]/~hg vr{ .
d"=c=s/ 5'6 / s/of]Uo j:t' tyf ;]jf b'j}sf] s/f]jf/ ug]{ s/bftfn] s/ nfUg] j:t' jf ;]jf;Fu k|ToIf
?kdf ;DjlGwt vl/b jf cfoftdf lt/]s]f s/ dfq sL ug{ kfpF5 . t/ olb s/ nfUg] j:t' jf
;]jfsf] ljqmL;Fu vl/b jf cfoft ePsf j:t' jf ;]jfsf] k|ToIf ;DjGw :yflkt ug{ g;lsPsf] v08df
s/bftfn] ljqmL u/]sf] s'n d"No dWo] s/ nfUg] s/f]jf/sf] d"Nosf] ;dfg'kflts lx;faaf6 vl/b jf
cfoftdf lt/]sf] s/ sL ug{ ;Sg] sfg"gL Joj:yf /x]sf] 5 .
d"=c=s/df btf{ eO;s]kl5 d"=c=s/ P]g tyf lgodfjnL adf]lhd s/bftfn] cfkm\gf bfloTjsf]
kl/kfngf ug'{ clgjfo{ x'G5 . h;sf] nflu vl/b tyf laqmL ubf{ s/ ljhs lng] lbg], vl/b, ljqm vftf
;dod} k|dfl0ft ug]{, s/ cjlw ;dfKt ePsf] csf]{ dlxgfsf] @% ut] leq s/f]jf/sf] oyfy{ ljj/0f
tyf d'=c=s/ bflvnf ug]{ ug'{kb{5 . d"=c=s/df btf{ ePsf] JolQmn] b]xfosf ;"rgf, sfuhft tyf
ljj/0fx?sf] clen]v ul/ /fVg' kb{5 .
Jofkf/, n]vf, gub k|flKt / e'QmfgL ;DjGwL clen]v .
cfkm'n] hf/L u/]sf s/ ljhs tyf ;+lIfKt s/ ljhsx? .
cfkm'n] k|fKt u/]sf s/ ljhs tyf ;+lIfKt s/ ljhsx? .
cfoft tyf lgof{t;Fu ;DjlGwt ;Dk"0f{ sfuhftx? .
vl/b ljqm vftf tyf df}Hbft lstfa .
;Dk'0f{ 8]lj6 tyf qm]l86 gf]6 tyf sf/f]jf/nfO{ k|dfl0ft ug]{ cGo sfuhftx? .
o;/L d"=c=s/ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{ JolQmn] cfos/ P]g, lgodfjnL tyf d"=c=s/ P]g,
lgodfjnLdf ul/Psf Joj:yfsf] k"0f{ kl/kfngf ug'{ clgjfo{ x'G5 . cGoyf ;DjlGwt cfGtl/s /fh:j sfof{no
jf s/bftf ;]jf sfof{non] ;+zf]lwt s/ lgwf{/0f u/L hl/jfgf, Jofh tyf yk b:t'/ ;d]t dfu ug{ ;Sb5 .
cGtMz'NsM
cGtMz'Ns cfGtl/s pTkfbg / k}7f/Ldf nfUg] s/ xf] . of] ;fdfGotof pTkfbgsf] txdf / k}7f/Ldf dfq
nfUb5 . cGtMz'Ns nfUg] elg tf]lsPsf :jb]zL pTkfbg jf k}7f/L x'g] j:t' jf k|bfg ul/g] ;]jfdf To:tf
j:t' jf ;]jf pTkfbg ug{ nfUg] vr{ / k|lti7fgsf] gfkmfdfq hf]8L x'g] d'Nodf tf]lsPsf] b/ cg';f/
lgZsfzgsf avt nfUg] s/ g} cGtMz'Ns xf] . cGtMz'Ns nfUg] j:t' pTkfbg, k}7f/L, ljqmL, lgsf;L jf
;+ro ug{ jf cGtz'Ns nfUg] ;]jf k|bfg ug{ tyf To:tf] j:t'sf] yf]s jf v'bf| vl/b, ljqmL, cf];f/ k;f/ /
e08f/0fsf] sf/f]jf/ z'? ug'k{ j" { s/bftfn] glhssf] cfGtl/s /fh:j sfof{nodf uO{ :yfoL n]vf gDj/sf]
;fydf cGtMz'Ns Ohfht ;d]t lng' kb{5 . o;/L cfGtl/s /fh:j sfof{noaf6 k|bfg ul/Psf] Ohfhtsf]
:dfl/sf @)&#
53
cjlw Ps cfly{s jif{ dfq x'g] x'bF f Ohfht k|fKt s/bftfn] tf]lsP adf]lhdsf] b:t'/ bflvnf u/L k|To]s
>fj0f dlxgfleq cGtMz'N\ s Ohfht gljs/0f u/fpg' kb{5 . s/bftfn] rfx]df nfUg] b:t'/ bflvnf u/L
tLg cfly{s jif{sf] nflu Ps} k6s gljs/0f ug{ ;Sg] ;d]t Joj:yf /x]sf] 5 . t/ s'g} s/bftfn] >fj0f
d;fGtleq cGtMz'Ns gjLs/0f gu/]df pQm Ohfht :jtM /2 eg] x'bF g} . tf]lsPsf] ;do leq gjLs/0f
gug]{ s/bftfn] tf]lsP adf]lhdsf] hl/jfgf bflvnf u/L pQm Ohfht gjLs/0f u/fpg ;Sg] Joj:yf 5 .
Ohfht k|fKt s/bftfn] P]gn] tf]s] jdf]lhdsf] vftf ;DjlGwt cfGtl/s /fh:j sfof{nosf] cGtMz'Ns
clws[taf6 sf/f]jf/ ;'? ug'{ cufj} jf cfly{s jif{sf] ;'?df g} k|dfl0ft u/fpg' kb{5 .
:jf:Yo ;]jf s/ M
g]kfn ;/sf/n] k|bfg ug]{ :jf:Yo ;]jf / ;fdfbflos c:ktfnn] k|bfg ug]{ :jf:Yo ;]jf afx]ssf JolQm,
;+:yf jf lgsfon] k|bfg ug]{ :jf:Yo ;]jfdf hf/L aLhs d"Nosf] kfFr k|ltztsf b/n] :jf:Yo ;]jf
s/ nfUb5 . o;/L :jf:Yo ;]jf k|bfg ug]{ JolQm, ;+:yf jf lgsfon] aLhs hf/L u/L :jf:Yo ;]jf s/
c;'n u/L k|To]s rf}dfl;s cjlw ;dfKt ePsf] kRrL; lbgleq ;DjlGwt cfGtl/s /fh:j sfof{no
jf s/bftf ;]jf sfof{nodf bflvnf ug'{kb{5 .
:jf:Yo ;]jf s/ a'emfpg] JolQm, ;+:yf jf lgsfo :j]lR5s ?kdf d"No clej[l4 s/df btf{ x'g ;Sg]
Joj:yf 5 . o;/L d"=c=s/df btf{ x'g] s/bftfn] aLhs hf/L u/L d"=c=s/ c;'n u/L s/ cjlw
;dfKt ePsf] klRr; lbgleq ;DjlGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf bflvnf
ug'{kb{5 . d"=c=s/df btf{ ePsf] :jf:Yo ;]jf k|bfos JolQm, ;+:yf jf lgsfon] :jf:Yo ;]jf s/ c;'n
u/L bflvnf ug'{kb{}g . o;/L bflvnf ug'{kg]{ :jf:Yo ;]jf s/ jf d"=c=s/ 5n]sf] kfOPdf s/ clws[tn]
yk s/, Jofh, z'Ns tyf hl/jfgf ;d]t dfu ug{ ;Sb5 .
lzIff ;]jf z'NsM
b]ze/Lsf pRr dfWolds lzIffeGbf dflysf] lzIff k|bfg ug]{ lzIf0f ;+:yf, sf7df08f} pkTosfleq
tyf pkdxfgu/kflnsf, gu/kflnsf / lhNnf ;b/d'sfd tyf cGo :yfgdf ;~rflnt lzIf0f ;+:yf
dWo] cfGtl/s /fh:j ljefun] tf]s]sf] lzIf0f ;+:yfsf] xsdf ;a} txsf] lzIff k|bfg ug]{ lzIf0f ;+:yfn]
c;'n ug]{ egf{ z'Ns / dfl;s lzIf0f z'Nsdf Ps k|ltztsf b/n] lZfIff ;]jf z'Ns nfUg] Joj:yf
5 . t/ ;fj{hlgs z}lIfs u'7L cGt{ut ;~rflnt lzIf0f ;+:yfnfO{ lzIff ;]jf z'Ns nfUb}g . lzIff
;]jf z'Ns bflvnf ug'{kg]{ lzIf0f ;+:yfn] aLhs hf/L u/L c;'n u/L rf}dfl;s ?kdf k|To]s rf}dfl;s
cjlw ;dfKt ePsf] ldltn] klRr; lbgleq cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no /
pQm sfof{no gePsf] lhNnfdf sf]if tyf n]vf lgoGqs sfof{nodf bflvnf ug'{kb{5 . o;/L bflvnf
ug'{kg]{ lzIff ;]jf z'Ns 5n]sf] kfOPdf s/ clws[tn] hl/jfgf ug{ ;Sb5 .
lgisif{M
k|rlnt sfg"gadf]lhd /fHonfO{ s/ ltg'{ c;n gful/ssf] bfloTj xf] . /fHo ;+oGq tyf ljsf;sf
ultljlw ;~rfngsf] lglDt /fHon] cfkm\gf] l;dfleq sfg"g adf]lhd s/ nufpg] ub{5 . g]kfnsf]
;+ljwfgsf] wf/f !!% sf] pkwf/f ! df sfg"g adf]lhd jfx]s s/ nufOg] / p7fOg] 5}g elg Joj:yf
:dfl/sf @)&#
54
ul/Psf] 5 . csf]{tkm{ ;f]xL ;+ljwfgsf] wf/f $* df ;+ljwfg / sfg"gsf] kfngf ug'{ gful/ssf] st{Jo
x'g] s'/f ;d]t pNn]v 5 . o;/L /fHonfO{ sfg"g adf]lhd ltg'{ jf a'emfpg' kg]{ s/af6 s'g} klg JolQmn]
s'g} klg cfwf/df pGd'lQm kfpg ;Sb}g / sfg"g ljkl/t gful/snfO{ dsf{ kg]{ u/L s/ lgwf{/0f ug{
s/ k|zf;gnfO{ ;d]t aGb]h nufOPsf] 5 . o;af6 g]kfnsf] s/ k|zf;g :jR5, lgikIf / s/bftf
d}qL /x]sf] k|i6 x'G5 . t/ lgodfg';f/ btf{ gu/L sf/f]jf/ ug]{, ;dod} bflvnf ug'{kg]{ s/ bflvnf
gug]{, ;dod} a'emfpg'kg]{ cfoJoo ljj/0f bflvnf gug]{, oyfy{ ljj/0f bflvnf gug]{, tyf k|rlnt s/
sfg"gsf] kl/kfngf gug]{ JolQm jf ;+:yf ;hfosf] eflubf/ x'g'sf] ljsNk b]lvFb}g .
s/ sfg"gsf] kl/kfngf ug{ s'g} lsl;dsf] sfg"gL jf Jojxfl/s c:ki6tfsf] cj:yf ePdf glhssf]
cfGtl/s /fh:j sfof{no, s/bftf ;]jf sfof{no, jf cfGtl/s /fh:j ljefudf ;d]t ;Dks{ ug{
;lsG5 . ljleGg ;dodf cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nox?af6 s/bftf lzIff
sfo{qmdx? ;~rfng eO/x]sf 5g\ . o:tf sfo{qmdx?af6 ;d]t s/bftfn] s/ ;DjGwL cfwf/e"t
hfgsf/L kfpg ;Sg] cj:yf 5 . cfos/ P]g tyf lgodfjnL, d"=c=s/ P]g tyf lgodfjnL, cGtMz'Ns
P]g tyf lgodfjnL / cGo s/ sfg"gsf] k"0f{ kl/kfngf ub}{ Joj;flos s[ofsnfkx? ;~rfng u/L
/fi6 lgdf{0fdf of]ubfg k'ofpg' x/]s s/bftfsf] k|d'v bfloTj / st{Jo x'g cfpF5 .
;Gbe{ ;fdfu|Lx?M
g]kfnsf] ;+ljwfg, www.lawcommission.gov.np.
cfos/ P]g, @)%*, cfos/ lgodfjnL, @)%(, cfGtl/s /fh:j ljefu .
d'=c=s/ P]g, @)%@, d'=c=s/ lgodfjnL, @)%#, cfGtl/s /fh:j ljefu .
cGtMz'Ns P]g, @)%*, cGtMz'Ns lgodfjnL @)%(, cfGtl/s /fh:j ljefu .
dlb/f P]g @)#!, dlb/f lgodx? @)##, cfGtl/s /fh:j ljefu .
cfly{s P]g, @)&#, Joj:yflksf ;+;b ;lrjfno, l;+xb/jf/, sf7df08f} .
www.ird.gov.np.
:dfl/sf @)&#
55
:dfl/sf @)&#
56
s/ k/LIf0f k|ltj]bgsf] 9f+rf / cfjZos sfuhft

b]jgf/fo0f kf}8]n
lgb]{zs
cfGtl/s /fh:j ljefu
!= kl/ro M
cfGtl/s /fh:j ljefun] d"Vo u/]/ d"No clej[l4 s/, cfos/ / cGtMz'Ns k|zf;g ub}{ cfPsf] 5 . o;
k|of]hgsf nflu cfos/ P]g tyf lgodfjnL, d"No clej[l4 s/ P]g tyf lgodfjnL, cGtMz'Ns P]g tyf
lgodfjnL / cfly{s P]gn] u/]sf Joj:yf adf]lhd sfof{Gjog x'b+ } cfPsf] 5 . ljefun] ;Dkfbg ub}{ cfPsf
sfdx?dWo] s/ k/LIf0f ;DjGwL sfd sfo{ ;+rfng :t/df u/Lg] dxTjk"0f{ sfo{ cGtu{t kb{5 . s/bftfn] cfkm\gf]
sf/f]jf/sf] cfwf/df :jo+ s/ lgwf{/0f dfkm{t sfof{nodf ljj/0f k]z ub{5g\ . :jo+ s/ lgwf{/0fsf] dfGotf cfkm\gf]
cfo / vr{sf] af/]df ;a}eGbf a9L hfgsf/ s/bftf :jo+ ePsf] x'gfn] cfkm\gf] sf/f]af/sf] ljj/0fsf] :jod\ s/
lgwf{/0f u/L P]g sfg'gn] Joj:yf u/] cg';f/ k]z ug'{ kb{5 eGg] /x]sf] 5 . :jod\ s/ lgwf{/0f ubf{ sf/f]jf/ /
o;sf] k|st[ L cg';f/ n]vf k/LIfsjf6 n]vfk/LIf0f u/fO{ sfof{nodf ljj/0f k]z ug'{ kb{5 . sfof{nodf k]z ePsf
ljj/0fx? dWo] b'O{ k|ltztsf] xf/fxf/Ldf s/bftfsf] s/ k/LIf0f ug]{ gLlt ljefusf] /x]sf] 5 . s/ k/LIf0fsf
nflu s/bftfx?sf] 5gf}6 ljefu tyf sfof{nojf6 tf]lsPsf] ljlw, k|so[ f / dfkb08sf cfwf/df ug]{ ul/G5 .
s/ k/LIf0fsf nflu 5gf}6 ePsf s/bftfx?sf] s/ k/LIf0fsf nflu ;j} sfof{nox?df Ps?ktf, kf/blz{tf
/ :ki6tf sfod ug]{ p2]Zoaf6 ;do ;dodf cfjZoStf cg';f/ ljefun] s/ k/LIf0f k|ltj]bgsf] 9fFrf tof/
u/L ;a} sfof{nox?df sfof{Gjogsf nlfu k7fpg] u/]sf] 5 . s/bftfn] k]z u/]sf] ljj/0fnfO{ yk k'li6 ug'{
kg]{ cfjZos sfuhft tyf ljj/0f / s/ k/LIf0f k|ltj]bgsf] 9fFrfdf pNn]v ug'{ kg]{ ljj/0fx?sf nlu P]g] n]
lbPsf] clwsf/ k|of]u u/L s/ clws[tn] yk sfuhft tyf ljj/0fx? s/bftf ;Fu dfu ug{ ;Sg] Aoj:yf
cfos/ P]g, @)%*, d"No clej[l4 s/ P]g, @)%@ tyf cGtMz'Ns P]g, @)%* n] u/]sf] 5 . s/ k/LIf0f
k|ltj]bgsf] 9fFrfnfO{ Joj;fosf] k|sl[ tsf] cfwf/df j}ls+u Aoj;fo, aLdf Aoj;fo, pTkfbgd"ns pBf]u,
bL3{sflng s/f/ / cGo Aoj;fo u/L ljleGg ju{df ljefhg u/L tof/ ul/Psf] 5 .
@= dxTj M
s/ k/LIf0f k|ltj]bgsf] 9frf / o;sf nflu cfj:os kg]{ sfuhftx?sf] dxTjnfO{ ljrf/ ubf{ of]
s/bftfsf] nflu, n]vf k/LIfssf nflu / s/ k|zf;g tyf sd{rf/Lsf nflu plQs} dxTjk"0f{ /x]sf] 5 .
vf; u/]/ s/ k|zf;g tyf sd{rf/Lsf nflu o;sf] dxTj jf/]df oxf pNn]v ul/Psf] 5 .
s/ k|zf;g tyf sd{rf/Lsf nflu o;sf] dxTj
!= sfof{nox?sf ljr k|ltj]bgdf Ps?ktf sfod ug{,
:dfl/sf @)&#
57
@= cfwf/e"t ljifox? s/ k/LIf0fsf jvt s/ clws[tnfO{ :d/0f u/fpg]

#= s/ k/LIf0fsf nflu cfjZos ;"rgf tyf ljj/0f dfu ug{,
$= k|ltj]bgdf kf/blz{tf sfod ug{,
%= :ki6 gePsf ljifonfO{ :ki6 kfg{ ,
^= jf:tljs tyf oyfy{ ljj/0fdf kx'Fr k|fKt ug{ .
#= ljBdfg sfg"gL Aoj:yf M
cfGtl/s /fh:j ljefujf6 k|zf;g x'g] sfg"g tyf lgodx?sf] sfof{Gjog ug]{ ;Gbe{df ul/g] sfo{x?
dWo] s/ k/LIf0f ;DjGwL sfo{ klg Ps xf] . s/ k/LIf0f ubf{ cfj:os kg]{ sfuhft tyf ljj/0f dfu
ubf{ lgDgfg';f/sf] sfg"gL cfwf/ lnO{ sfuhft tyf ljj/0f dfu ug]{ ul/G5 .
!= d"No clej[l4 s/ P]g, @)%@
d"No clej[l4 s/ P]gsf] bkmf @# -@_ adf]lhd, hf+r tyf k/LIf0f ;DjGwL clwsf/ cGtu{t s/
bfloTj;+u ;DjlGwt j:t'x?,:yfg sfuhft, n]vf tyf clen]vf hf+r ug]{ s/bftfsf] sf/f]jf/ :ynjf
o; P]g cGt{ut s;'/ dflgg] sfo{l;t ;DjlGwt k|df0fx? x'g ;Sg] ;Defjgf ePsf :yfgdf vfg
tnf;L lng], hfgsf/L efu ug]{ Aoj:yf u/]sf] 5 .
@= cfos/ P]g, @)%*
cfos/ P]g @)%* sf] bkmf *#-!_ adf]lhd s/ j'emfpg] bfloTj ePsf] jf gePsf] s'g} klg JolQmnfO{
ljefun] lnlvt ?kdf ;"rgf hf/L u/]/ ;"rgfdf tf]lsPsf] ;doleq ;f] ;"rgfdf tf]lsPsf] s'g}
hfgsf/L s'g} sfuhft vsf ;d]t u/]/ k]z ug{, ;f] JolQm jf cGo s'g} JolQmsf] s/ ;DjGwL s'/fx?sf
;DjGwdf ljefusf clws[t ;dIf k/LIf0fsf nflu ;f] ;"rgfdf tf]lsPsf] ;do / :yfgdf ljefudf
pkl:yt x'g / ;f] JolQmsf] lgoGq0fdf /x]sf] ;"rgfdf pNn]lvt s'g} sfuhft k/LIf0f k|of]hgsf nflu
k/LIf0fsf jvt k]z ug]{ Aoj:yf u/]sf] 5 .
#= cGtMz'Ns P]g, @)%*
cGtMz"Ns P]g @)%* sf] bkmf !)-3_ sf] $ adf]lhd s'g} clen]v, lstfj, vftf, sfuhftx?, tof/
ug]{ jf hfgsf/L dfu ug]{ .
$= ;"rgf
Aoj;fosf] k|s[tL / sf/f]jf/sf cfwf/df cfGtl/s /fh:j ljefun] tof/ u/L To;sf] sfof{Gjogsf
nflu sfof{nonfO{ kl/kqjf6 tf]lsPsf] k|ltj]bgsf] 9Ffrf cg';f/ b]xfo jdf]lhdsf ljj/0f tyf
sfuhft s/ k/LIf0f k|ltj]bgdf pNn]v ug'{ kg]{ b]lvG5 .
$=! cfwf/e"t ;"rgf
cfwf/e"t ;"rgf cGtu{t ;a} lsl;dsf sf/f]jf/ tyf k|s[ltsf s/bftfx?nfO{ cfjZos kg]{ ;"rgfx?
Ps} lsl;dsf] x'g] xF'bf b]xfo adf]lhdsf ljj/0f tyf ;"rgf cfjZostf cg';f/ s/fbftf ;Fu dfu ug]{
/ s/ k/LIf0f k|ltj]bgdf clgjfo{ ?kdf pNn]v ug'{ kb{5 .
:dfl/sf @)&#
58
$=@ s/bftfsf] ljj/0f M

s/bftfsf] gfd, 7]ufgf, :yfoL n]vf gDa/, Joj;fo btf{ ldlt, Joj;fo btf{ ePsf] sfof{no, :jfldTjsf]
lsl;d, Joj;fosf/f]jf/sf] 5f]6s/L ljj/0f, ;Dks{ 6]lnkmf]g gDa/, df]jfOn gDa/, Od]n, cfo jif{
/ cfo ljj/0f k]z u/]sf] ldlt :ki6 v'nfPsf] x'g'k5{ .
$=# k|f]k|fO6/;+rfns;fem]bf/Joj:yfkssf] ljj/0f M
k|fk] f| O6/l;k Joj;fo eP k|fk] f| O6/, k|f=ln= eP ;+rfns, ;fem]bf/L Joj;fo eP ;fem]bf/ klAns ln= sDkgL
eP Joj:yfks elg pNn]v ug],{ gfd n]Vg] / ;DalGwtsf] ;Dks{ g+= / Od]n 7]ufgf pNn]v ug'k{ g]{ x'G5 .
$=$ zfvf, pkzfvf ;DjGwL ljj/0f M
zfvf, pkzfvf eP ;+Vof / 7]ufgf pNn]v ug]{, uf]bfd eP uf]bfdsf] ;+Vof / 7]ugf v'nfpg], n]vf
sDKo"6/df /fv]sf] 5 jf Dofg'cn /fVg] u/]sf] 5 v'nfPsf] x'g'kg]{, ;fy} n]vfk/LIf0f ug{ hfFbf ;Dks{
/flvPsf] JolQmsf] gfd, kb, ;Dks{ g+= / Od]n eP ;f] ;d]t pNn]v ug]{ .
$=% ljQLo tyf s/ n]vf k/LIfssf] ljj/0f
ljQLo n]vf k/LIf0f ug]{ JolQm / s/ n]vf k/LIf0f ug]{ JolQm cnu cnu x'g ;Sg] ePsfn] ltgLx?sf] gfd,
7]ufgf, ;Dks{ g+= Joj;fo k|df0f kq gDa/, :yfoL n]vf gDa/, >]0fL / Od]n 7]ufgf 5'f5'} pNn]v ug'k{ b{5 .
$=^ laljw M
s/ k/LIf0fsf] nflu s/bftfsf] 5gf}6 ljefu tyf sfof{noaf6 ;d]t x'g] ePsfn] 5gf}6 ug]{
lgsfo, s/ k/LIf0fsf nflu 5gf}6 u/]sf] ldlt 5gf}6sf cfwf/x? pNn]v ug'{ kg]{5 .
k|f]k|fO6/l;k Joj;fo eP k|f]k|fO6/, k|f=ln= eP ;+rfns, ;fem]bf/L Joj;fo eP ;fem]bf/
klAns ln= sDkgL eP Joj:yfks elg pNn]v ug]{, gfd n]Vg] / ;DalGwtsf] ;Dks{ g+= /
Od]n 7]ufgf pNn]v ug'{kg]{ x'G5 .
zfvf, pkzfvf eP ;+Vof / 7]ufgf pNn]v ug]{, uf]bfd eP uf]bfdsf] ;+Vof / 7]ugf v'nfpg],
n]vf sDKo"6/df /fv]sf] 5 jf Dofg'cn /fVg] u/]sf] 5 v'nfPsf] x'g'kg]{, ;fy} n]vfk/LIf0f ug{
hfFbf ;Dks{ /flvPsf] JolQmsf] gfd, kb, ;Dks{ g+= / Od]n eP ;f] ;d]t pNn]v ug]{ .
ljQLo n]vf k/LIf0f ug]{ JolQm / s/ n]vf k/LIf0f ug]{ JolQm cnu cnu x'g ;Sg] ePsfn]
ltgLx?sf] gfd, 7]ufgf, ;Dks{ g+= Joj;fo k|df0f kq gDa/, :yfoL n]vf gDa/, >]0fL /
Od]n 7]ufgf 5'f5'} pNn]v ug'{kb{5 .
s/ k/LIf0fsf] nflu s/bftfsf] 5gf}6 ljefu / sfof{noaf6 ;d]t x'g] ePsfn] 5gf}6 ug]{
lgsfo, s/ k/LIf0fsf nflu 5gf}6 u/]sf] ldlt 5gf}6sf cfwf/x? pNn]v ug'{ kg]{5 .
%= cfos/ n]vfk/LIf0f M
%=! pTkfbgd"ns pBf]u tkm{ M
s/bftfn] k]z u/]sf] ljQLo ljj/0fcg';f/ b]xfo adf]lhdsf] k"h
F L, bfloTj tyf ;DklQ ;DaGwL ljj/0f tyf ;"rgf
:dfl/sf @)&#
59
cfj:ostf cg';f/ s/fbftf ;u dfu ug]{ / s/ k/LIf0f k|ltj]bgdf clgjfo{ ?kdf pNn]v ug'{ kb{5 .
%=!=! k"FhL tyf bfloTj M
r'Stf z]o/ k'FhL, ;+lrt d'gfkmf, hu]8f sf]if, cGo Joj;Yf, e'QmfgL ug{ afFsL Jofh, e'QmfgL ug{
afFsL ;fx', ltg{ afFsL shf{ tyf ;fk6L, e'QmfgL ug{ afFsL cGo bfloTjx?, e'QmfgL ug{ afFsL nfef+z
nufotsf ljj/0fx? k"FhL tyf bfloTj cGtu{tsf] dxndf eg'{ kg]{ x'G5 .
%=!=@ ;DklQ M
;DklQ tkm{ gub tyf a}s
+ df}Hbft, Jofkf/ df}Hbft, nufgL tyf ;fk6L, Jofkfl/s cf;fdL, k|fKt x'g afFsL
cGo /sdx?, x|f;of]Uo ;DklQ -v'b_, hUuf, cGo ;DklQ, ;+lrt gf]S;fgL nufotsf ljj/0f eg'{ kb{5 .
%=!=# cfo ;DjGwL ljj/0f
ljqmL cfo, ;]jf z"Ns sldzg,l6xL d'gfkmf vr{ Joj:yf jf6 k'gn]v
{ g, sf/f]jf/sf] ;Gbe{df k|fKt cGo cfo,
%=!=$ vr{ ;DjGwL ljj/0fM
Jofkf/ df}Hbftsf] nfut vr{,Jofh vr{,sd{rf/L vr{, cGo k|zf;lgs vr{, x|f; vr{, dd{t vr{, jf]g;
Joj:yf, ;6xL gf]S;fg, cfojf6 ckn]vg, cGo vr{
%=!=% vkt pTkfbg ;DjGwL ljj/0fM
sRrf kbfy{, ;xfos sRrfkbfy{, cw{ tof/L j:t', tof/L j:t' Kofls ;fdfu|Lsf] z'? df}Hbft,
vl/bpTkfbgvktljqmL gf]S;fgLhtL{ / clGtd df}Hbft
%=!=^ df}Hbft v/Lb / nfut ;DjGwL ljj/0fM
sRrf kbfy{,;xfos sRrf kbfy{, cw{ tof/L j:t', Kofls ;fdfu|L O{Gwgsf] z'? df}Hbft,
vl/bpTkfbg,vkt nfut, gf]S;fgL hlt{ clGtd df}Hbft .
%=!=& ljQLo ;"rsx?M
d'gfkmf / nfe
s/ of]Uo cfo
d'gfkmf / nfe;+u s/of]Uo cfosf] cg'kft
d'gfkmf / nfe;+u k|zf;lgs vr{sf] cg'kft
;dfof]lht d"No clej[l4 cg'kft
8]J6 O{SjL6L cg'kft (Long tern loan/equity)
sf/f]jf/ ;+u df}hbftsf] cg'kft
ljqmL;+u s'n gfkmfsf] cg'kft
ljlQo nfut cg'kft -Intrest expenses/ seles_
:dfl/sf @)&#
60
%=@ jLdf Joj;fo

k"hL / bfloTj tkm{ M r'Qmf z]o/ k"h
+ L,;lrt d'gfkmf,hLjg jLdf sf]7f, cGo hu]8f sf]if,c;dfKt hf]lvd
jfkt Joj:yf, e'QmfgL x'g jf+sL bfjL jfkt Joj:yf, cGo Joj:yf, ltg{jf+sL shf{ tyf ;fk6L e'QmfgL
ug{ jf+sL nfef+z e'QmfgL ug{ jf+sL cGo bfloTjx? nufotsf ljj/0f eg]{ Joj:yf /flvPsf] 5 .
;DkQL tkm{ M gub tyf j}+s df}hbft, bL3{sflng shf{ tyf nufgL, cGo nufgL x|f;of]Uo
;DklQ,;+lrt gf]S;fgL nufotsf ljj/0f eg'{ kb{5 .
%=@=! hLjg jLdf
cfo tyf vr{ ;DjGwL ljj/0f M o; cGt{ut nufgL jLdf cyf{t hLjg jLdf tkm{ cfosf] zLif{s
/ vr{sf] zLif{s ;DjGwL ljj/0f k|ltj]bgdf pNn]v ug]{ Joj:yf /flvPsf] 5 . cfosf] zLif{s
tkm{ s"n jLdf z'Ns, k'glj{df sldzg cfo, nufgL tyf shf{jf6 k|fKt cfo, ;6xL d'gfkmf,
cGo cfo, c;dfKt hf]lvd jfktsf] z'? df}hbft, e'QmfgL x'g bfjL jfktsf] Aoj:yfsf] z'?
df}hbft, nufotsf ljj/0f eg'{ kg]{ x'G5 .
vr{ zLif{s cGt{ut M s'n k"gjL{df z'Ns e'QmfgL, bfjL e'QmfgL, clestf{ sldzg, k'gjL{df sldzg,
;]jfz"Ns, sd{rf/L vr{, cGo ;+rfng vr{, ;6xL gf]S;fgL, x|f; vr{, c;dfKt hf]lvd jfktsf]
Joj:yfsf] clGtd df}Hbft, e"StfgL x'g afsL bfjL jfktsf] Aoj:yfsf] clGtd df}hbft .
%=@=! ;fdfGo jLdf -lghL{jg jLdf_
cfo tkm{ s"n jLdf z"Ns, k"gjL{df z"Ns, k"gjL{df sldzg, nufgL tyf shf{jf6 k|fKt cfo,
;6xL d'gfkmf cGo cfo, c;dfKt hf]lvd jfktsf] Joj:yfsf] ;'? df}Hbft nufotsf ljj/0fx?
k|ltj]bgdf pNn]v ug'{ kb{5 .
vr{ tkm{ s'n k'gjL{df z'Ns e'QmfgL, bfjL e'QmfgL, clestf{ sldzg, k'gjL{df sldzg,;]jf
z'Ns,sd{rf/L vr{, cGo ;+rfng vr{, ;6xL gf]S;fgL, x|f; vr{ nufotsf ljj/0f pNn]v ug]{
Joj:yf /flvPsf] 5 .
%=#= a}+ls\u Joj;fo M
k"FhL tyf bfloTj M r'Qmf ;]o/ k"FhL, ;+lrt d'gfkmf ug{ afFsL C0fkq, ltg{ afFsL shf{ tyf ;fk6L,
lgIf]k /sd, e'QmfgL ug{ afFsL Aofh, e'QmfgL ug{ afFsL nfef+z, e'QmfgL ug{ afFsL cGo bfloTj,
;DklQ tkm{ M gub tyf a}+s df}Hbft, shf{ nufgL tyf ljn vl/b, cGo nufgL, x|f; of]Uo ;DklQ,
hUuf, u}/ a}ls\u ;DklQ, cGo ;DklQ, ;+lrt gf]S;fgL .
cfotkm{ M Aofh cfo, sldzg tyf 5'6, sf/f]af/af6 k|fKt cGo cfo, ;6xL d'gfkmf, u}x| ;+rfng
cfDbfgL, shf{ gf]S;fgL Joj:yfaf6 lkmtf{ jf k'gn]{vg, c;fdfGo cfo jf d'gfkmf .
vr{tkm{ M Aofh vr{, sd{rf/L vr{, cGo ;+rfng vr{, ;6xL gf]S;fgL, shf{ gf]S;fgL Joj:yf, u}x|
;+rfng vr{ jf gf]S;fgL, x|f; vr{, c;fdfGo vr{ jf gf]S;fgL, af]g; Joj:yf .
Aofh cfo M ut cf=j= sf] cGTo;Dddf kfs]sf] t/ c;'n gePsf] Aofh /sd, o; cf=j= df kfs]sf] Aofh /sd,
:dfl/sf @)&#
61
o; cf=j= df c;'n ePsf] Aofh /sd, o; cf=j= sf] cGTo;Dddf kfs]sf] t/ c;'n gePsf] Aofh /sd .
Aofh vr{ M lgIf]kdf e'QmfgL u/]sf] Aofh, shf{ tyf cGo bfloTj afkt e"QmfgL u/]sf] Aofh, o; cf=j=
df e'QmfgL ePsf] !% k|ltztn] clu|d s/ sL x'g] Aofh /sd, o; cf=j= df e'QmfgL ePsf] Aofh
dWo] % k|ltztn] clu|d s/ sL x'g] Aofh /sd, o; cf=j= df e'QmfgL ePsf] Aofh dWo] clu|d s/
sL gu/L e'QmfgL ePsf] Aofh /sd .
;Defljt shf{ gf]S;fgL Joj:yf M ut cf=j= ;Ddsf] vr{ sL lnPsf] Joj:yf /sd, o; cf=j= df
k'gn]{vg ul/Psf] /sd, ut cf=j= ;Ddsf] v'b vr{ sL lnPsf] Joj:yf /sd, ut cf=j= ;Ddsf] v'b
vr{ sL lnPsf] Joj:yf /sd, o; cf=j= sf] cGTodf c;'n x'g afFsL shf{, cfos/ P]g, @)%* sf]
bkmf %(-!_ adf]lhd o; cf=j= df vr{ sL kfpg] hDdf /sd, g]kfn /fi6 a}+ssf] lgb]{zg cg';f/ o;
cf=j= df vr{ sL kfpg] hDdf /sd, o; cf=j= df yk vr{ sL lnPsf] Joj:yf /sd, o; cf=j=
;Dddf vr{ sL lnPsf] Joj:yf /sd, o; cf=j= ;Dddf vr{ sL lnPsf] hDdf Joj:yf /sd .
af]g; Joj:yf M ut cf=j= sf] ljt/0f x'g afFsL af]g;, o; cf=j= df Joj:yf ePsf] /sd, o; cf=j=
df ljt/0f ePsf] /sd, o; cf=j= df /fli6o :t/sf] sNof0fsf/L sf]ifdf e'QmfgL u/]sf] /sd, o;
cf=j= sf] cGTodf ljt/0f ug{ afFsL /sd .
nfef+z Joj:yf M ut cf=j= sf] cGTodf ljt/0f x'g afFsL nfef+z, o; cf=j= df Joj:yf ePsf] nfef+z, o;
cf=j= df ljt/0f ePsf] nfef+z, ljt/0f x'g afFsL nfef+z /sd, s/ sL gu/L e'QmfgL u/]sf] nfef+z /sd .
:jfldTj ;DaGwL ljj/0f M ! k|ltzt eGbf a9L :jfldTj x'g] z]o/jfnfsf] 5'f5'} / cGosf] Psd'i6
lxtflwsf/Lsf] gfd, ut cf=j= sf] z]o/, o; cf=j= sf] z]o/ yk36 .
%=$ bL3{sflng s/f/
k"FhL tyf bfloTj M r'Qmf ;]o/ k"FhL, ;+lrt d'gfkmf, hu]8f sf]if, cGo Aoj;yf, e'QmfgL ug{ afFsL Aofh,
ltg{ jfsL shf{ tyf ;fk6L, e'QmfgL ug{ afFsL ;fx, e'QmfgL ug{ afFsL cGo bfloTj,
;DklQ tkm{ M gub tyf a}+s df}Hbft, Aofkf/ df}hbft, nufgL tyf ;fk6L, Aofkfl/s cf;fdL, k|fKtxg
jfsL cGo /sd, x|f; of]Uo ;DklQ, hUuf, cGo ;DklQ, ;+lrt gf]S;fgL .
cfotkm{ M
bL3{sflng s/f/sf] cfo, ;]jf z'Ns, sldzg, ;6xL d'gfkmf vr{ Joj:yfaf6 k'gn]{vg, sf/f]af/sf
;Gbe{df k|fKt cGo cfo .
vr{tkm{ M
bL3{sflng s/f/sf] nfut vr{, Aofh vr{, sd{rf/L vr{ cGo k|zf;lgs vr{, x|f; vr{, dd{t vr{,
af]g; Joj:yf, ;6xL gf]S;fg, cfoaf6 ckn]vg cGo vr{ .
;DkGg k|ltztsf] u0fgf M
lgdf{0fdf k|of]u ePsf ;fdfu|Lsf] nfut, lgdf{0f:ynsf] ;'k/Lj]If0f / >lds vr{, s/f/df k|of]u ePsf
pks/0fsf] x|f; vr{, s/f/df k|of]u ePsf pks/0fsf] 9'jfgL vr{, s/f/df k|of]u ePsf pks/0fsf]
:dfl/sf @)&#
62
ef8f vr{, s/f/df k|ToIf ?kdf ;DalGwt l8hfOg / k|fljlws vr{ .

qmda4 j[l4sf] of]u cg';f/ cfodf ;dfj]z x'g] /sdsf] u0fgf M
s/f/ x'Fbfsf] cj:yfdf cg'dfg ul/Psf] ;f] s/f/sf] s"n cfo, o; cf=j= ;Dddf s"n cg'dflgt cfodf
yk jf sdL x'g uPsf] /sd, s/f/sf] hDdf cg'dflgt cfo, ;DkGg k|ltztsf] u0fgf kmf/fd cg';f/
s/f/sf] ;DkGg k|ltzt, qmda4 j[l4sf] of]u cg';f/ cfodf ;dfj]z x'g] /sd .
qmda4 j[l4sf] of]u cg';f/ sL x'g] /sd M
Aofh vr{, nfut vr{, dd{t tyf ;'wf/ vr{, k|b'if0f lgoGq0f vr{, cg';Gwfg tyf ljsf; vr{, x|f;
vr{ sL x'g] cGo vr{ .
s/f/sf] cGTo;Dddf sL x'g] cg'dflgt k|ToIf vr{ / s"n vr{df s/f/ x'bF fsf] ;dodf cg'dfg ul/Psf] /sddf
o; cf=j= ;Dddf tt\ tt\ lzif{sdf yk jf sdL ePsf] /sd ;dfof]hg u/L cfpg] jf:tljs /sd .
%=% cGo Aoj;foM
dfly pNn]lvt If]q jfx]s cGo Aoj;fo ug]{ s/bftfx?sf] s/ k/LIf0f ubf{ cGo Aoj;fosf nflu
lgwf{/0f ul/Psf] s/ k/LIf0f k|ltj]bgsf] k|of]u ug'{ kb{5 .
k"h
F L tyf bfloTj M r'Qmf ;]o/ k"h
F L, ;+lrt d'gfkmf, hu]8f sf]if, cGo Aoj;yf, e'QmfgL ug{ afFsL Aofh, ltg{
jfsL shf{ tyf ;fk6L, e'QmfgL ug{ afFsL ;fx, e'QmfgL ug{ afFsL cGo bfloTj, e'QmfgL ug{ afFsL nfef+z .
;DklQ tkm{ M gub tyf a}+s df}Hbft, Aofkf/ df}hbft, nufgL tyf ;fk6L, Aofkfl/s cf;fdL, k|fKt x'g
jfFsL cGo /sd, x|f; of]Uo ;DklQ, hUuf, cGo ;DklQ, ;+lrt gf]S;fgL .
cfotkm{ M
ljqmL cfo, ;]jf z"Ns, sldzg, ;l6xL d'gfkmf, vr{ Joj:yf jf6 k'gn]v
{ g, sf/f]jf/sf] ;Gbe{df k|fKt cGo cfo,
vr{ ;DjGwL ljj/0fM
Jofkf/ df}Hbftsf] nfut vr{, Jofh vr{, sd{rf/L vr{, cGo k|zf;lgs vr{, x|f; vr{, dd{t vr{,
jf]g; Joj:yf, ;6xL gf]S;fg, cfojf6 ckn]vg, cGo vr{ .
dfly pNn]lvt ljj/0f tyf sfuhftx?sf cnfjf ;fdfGotof b]xfosf ljj/0f tyf sfuhftx? dfu ug'{ kb{5 .
pTkfbg d"ns pBf]usf] ;DjGwdf cWoog ug'{ kg]{ yk sfuhft tyf ljj/0fM
d"Vo pTkfbg / ;f] sf] pkh -By Product_ sf] ljj/0f,
sRrf kbfy{, ;xfos sRrf kbfy{ tyf Kofls ;fdfu|Lsf] z'? df}hbft, k}7f/L, vl/b jf pTkfbg,
ljqmL jf pkef]u 6'6km'6 jf xfgL gf]S;fgL tyf clGtd df}hbftsf] kl/df0f tyf d"No v'Ng] ljj/0f,
pTkflbt j:t'sf] ;fj{hlgs ?kdf ljqmL d"No k|sflzt ul/Psf] eP ;f] sf] ;"rgf ,
ljqmL jf cGo sldzg e'QmfgL / ;f] df clu|d s/ sL u/L bflvnf u/]sf] ljj/0f .
7]Ssf Joj;fo ;DjGwLM
7]Ssf, s/f/,;xfos s/f/ kf -Lease_ cflbsf] ;Demf}tf
:dfl/sf @)&#
63
k|To]s 7]Ssf sfo{sf] nfutsf] ljj/0f

k|To]s 7]Ssf / s"n 7]Ssfsf] cfDbfgL tyf vr{ b]lvg] ljj/0f
7]Ssf e'QmfgL lbg] ;+:yfjf6 hf/L e'QmfgLsf] ljj/0f
d"No kl/jt{g -Price Variation_ ePsf] cj:yfdf d"No kl/jt{g :jLs[t ePsf] k|df0f .
Sub Contractor lgo'Qm u/]sf] eP lghnfO{ lbPsf] e'QmfgL / s/ sLsf] ljj/0f .
sldzg Joj;fosf] ;DjGwdf dfu ug'{ kg]{ ljj/0fsfuhft
sldzg b/ / ug'{ kg]{ sfo{ v'Ng] ;Demf}tf jf zt{gfdfsf] sfuhft .
sldzg /sd k|fKt ePsf] ljj/0f jf k|df0f
k|To]s cfk"lt{jf6 k|fKt ePsf] sldzg /sd j]Unf j]Un} b]lvg] ljj/0f .
xf]6n Joj;fosf] ;DjGwdf dfu ug'{ kg]{ ljj/0fM
sf]7f /]i6'/]06, n08L h:tf x/]s costcentre sf] 5'f 5'} cfDbfgL -vr{sf] ljj/0f_
sldzg vr{sf] ljj/0f
6fen Ph]G;L, 6]ls Ph]G;L tyf oflkm6 Joj;foM
xjfO{ jf cGo ofq', l6s6, sfuf]{ xf]6n, cf/If0f, b{Zofjnf]sg, hnlqm8f, kbofqf tyf cGo
ko{6sLo ;]jf k|bfg u/] jfkt k|fKt /sdsf] 5'f 5'} / Psd'i6 cfo tyf vr{ v'Ng] ljj/0f .
cGo xjfO{ sDkgLsf] cflwsf/Ls ljqmL k|ltgLlw -GSA_ eO{ sfo{ u/]sf] eP ;f]sf] ;Dem}tf / ;f]
sfo{jf6 k|fKt cfosf] ljj/0f .
ljb]zL sDkgLnfO{ k7fPsf] jf ljb]zL sDkgLjf6 k|fKt u/]sf] e'QmfgL / s/ sLsf] ljj/0f .
a}+s tyf ljQLo ;+:yf ;DjGwdf
g]kfn /fi6 j}+sn] tf]s]sf] dfkb08 adf]lhd v/fj C0fsf] ckn]vg jf v/fj C0f jfkt ul/Psf]
Joj:yf cGt{ut vr{ sL lnPsf] /sd u0fgf ul/Psf] ljj/0f,
cfos/ 5'6 x'g] cfDbfgL eP ;f] cfDbfgL / ;f] cfDbfgL ug{ ePsf] vr{sf] ljj/0f .
ljb]zL a}+sdf u/]sf] nufgL jf /x]sf] lgIf]kjf6 k|fKt Jofh cfosf] ljj/0f .
ljb]zL a}+sdf u/]sf] nufgL jf /x]sf] lgIf]kjf6 k|fKt Jofh cfosf] ljj/0f .
j}+ssf] lgIf]k /sd dWo] Jofh ltg'{ gkg]{ /sdsf] ljj/0f
Jofh cfo / vr{sf] shf{ / lgIf]k juL{s/0f cg';f/sf] ljj/0f .
Jofh jfx]s cGo cfosf] ljj/0f
Jf;nft jflx/ u/]sf] sf/f]jf/sf] ljj/0f
:dfl/sf @)&#
64
;fdfGo ljdf Joj;fo ;DjGwdf

ljleGg lgh{jg jLdf Joj;fosf] cfo cfh{g ug]{ ;Gbe{df ePsf] If]qut cfDbfgL tyf vr{sf] ljj/0f .
s/ d'Qm cfosf] nflu nufgL ul/Psf] eP ;f] /sdsf] ljj/0f / ;f]jf6 cflh{t cfosf] ljj/0f
k'gjL{df jfkt ljb]z k&fPsf] tyf ljb]zjf6 k|fKt u/]sf] /sdsf] ljj/0f .
clestf{nfO{ / k'gjL{df jfkt e'QmfgL u/]sf] sldzg vr{ / ;f]df clu|d s/ sL u/]sf] ljj/0f .
jLdfsf] k'gjL{df jfkt lk|ldod lt/]sf] / ltg'{ kg]{ /sdsf] ljj/0f .
dfly pNn]v ePsf ljj/0fsf cltl/Qm s/bftfsf] ljlQo ljj/0fsf] cfwf/df tyf sf/f]jf/sf
cfwf/df c? yk ljj/0f dfu ug'{ kg]{ x'g ;Sb5 .
d"No clej[l4 s/ tkm{
vl/b Pj+ s/ sL tkm{M
cGo yk 36 jf6 s/ sL lnPsf] /sd / sf/0f ut cf=j=sf] bflvnf ug{ jf+sL s/, o; cf=j=df
e'QmfgL ug{ jf+sL s/ .
d"No clej[l4s/ P]g, @)%@ sf] bkmf *-@_ adf]lhdsf] sf/f]af/ ljj/0f M
d"No clej[l4s/ P]g, @)%@ sf] bkmf *-@_ adf]lhd ut cf=j= df e'QmfgL ug{ afFsL bkmf *@_ adf]lhdsf] /sd o; cf=j= df vr{ sL lnPsf] bkmf *-@_ adf]lhdsf] /sd, bkmf *-@_
adf]lhdsf] hDdf /sd, o; cf=j= df e'QmfgL ePsf] /sd, o; cf=j= df bflvnf ePsf] s/ /sd,
bkmf *-@_ adf]lhdsf] s'g} e'QmfgLdf s/ bflvnf ug{ 5'6 ePsf] eP ;f] sf] ljj/0f .
d"No clej[l4 s/ P]g, @)%@ sf] bkmf *-#_ adf]lhd o; cf=j= df bkmf *-#_ adf]lhd lgdf{0f
ePsf] ;+/rgfsf] d"No, o; cf=j= df bkmf *-#_ adf]lhd lgdf{0f ePsf] ;+/rgfsf] d"No dWo] s/
gnfUg] /ad, o; cf=j= df bkmf *-#_ adf]lhd lgdf{0f ePsf] ;+/rgfsf] d"No dWo] s/ nfUg]
/sd, o; cf=j= df bkmf *-#_ adf]lhd lgdf{0f ePsf] ;+/rgfsf] d"No dWo] s/ of]Uo vl/b
ePsf] /sd, o; cf=j= df bkmf *-#_ adf]lhd bflvnf ePsf] s/ /sd, bkmf *-#_ adf]lhdsf]
s'g} e'QmfgLdf s/ bflvnf ug{ 5'6 ePsf] eP ;f] sf] ljj/0f .
cGtz'Ns tkm{
vkt / pTkfbg ;DjGwL ljj/0f
sRrf kbfy{, ;xfos sRrf kbfy{, cw{ tof/L j:t', tof/L j:t' Kofls ;fdfu|Lsf] z'? df}Hbft,
vl/bpTkfbg, vkt jf ljqmL gf]S;fgLhtL{clGtd df}Hbft .
pTkfbg k|ltnlJwM
sRrf kbfy{, ;xfos sRrf kbfy{, cw{ tof/L j:t', Kofls ;fdfu|Lsf] vkt kl/df0f, tf]lsPsf]
vkt cg'kft tf]lsPsf] vkt cg'kft cg';f/ x'g kg]{ vkt, 36Lj9L vkt kl/df0f, gf]S;fgLhlt{
bfjL / ldGxf ;DjGwL ljj/0f .
:dfl/sf @)&#
65
clu|d cfos/ sL / bflvnf ;DjGwL ljj/0f

clu|d s/ sL ePsf] /sd, lzif{s, s/sf] b/, bflvnf x'g' kg]{ s/ / bflvnf u/]sf] s/ /sdsf] ljj/0f
^= lgZsif{ M
s/ k|zf;gn] ug]{ k|d'v sfo{df s/bftf ;]jf, s/ ;+sng / OGkmf];{d]G6 kb{5g . OGkmf];{d]G6 cGtu{t
s/k/LIf0f ;DjGwL sfo{ klg Ps xf] . s/ k/LIf0f ;DjGwL sfo{df Ps?ktf, kf/blz{tf, ljZj;gLotf tyf
cfwf/e't ljifox? ;d]6\g] u/L s/ k/LIf0f k|ltj]bgsf] 9frf tof/ u/L cfGtl/s /fh:j sfof{nox?df
sfof{Gjogsf] r/0fdf /x]sf] 5 . dfly pNn]lvt sfuhft tyf ljj/0f x?sf] cWoog, ljZn]if0f af6
w]/} xb ;Dd s/ k/LIf0f ;DjGwL sfo{df Ps?ktf, kf/blz{tf, ljZj;gLotf x'g hfg] tyf cfwf/e't
ljifox? ;d]6Lg hfg] b]lvG5 . s/k/LIf0f ;DjGwL sfo{sf] u'0f:t/Lotf sfod x'g uO{ s/ r'xfj6df
lgoGq0f tyf s/ Aojxf/df ;'wf/ x'g hfg] ljZjf; lng ;lsG5 .
;Gbe{ ;fdu|LM
d"No clej[l4 P]g, @)%@ .
d"No clej[l4 lgodfjnL, @)%# .
cfos/ P]g, @)%* .
cfos/ lgodfjnL, @)%( .
cGtzNs P]g, @)%* .
cGtzNs lgodfjnL, @)%( .
s/ kl/If0f k|ltj]bgsf 9fFrfx? .
:dfl/sf @)&#
66
n]vf Joj;fo / a9\bf] r'gf}tLx?

8f]nk|;fb bfxfn
dxf;lrj
cl86/ Pzf]l;P;g g]kfn
n]vfJoj;fo eGgfn] n]vf ;DaGwL k]zfut ?kdf ug]{ Joj;fonfO{ hgfpF5 . xfd|f] b]zdf n]vfJoj;fosf]
Oltxf; x]bf{ o;sf] Oltxf;n] rf/ bzssf] pd]/ kf/u/L;s]sf] 5 . b]zdf lzIff If]qnfO{ kfl/jf/Ls
3/fgfdf l;ldt u/Lg', v'nf /fhgLlts jftfa/0f gx'gfsf sf/0f pBf]u, Jofkf/ Joj;fodf ljsf;
gx'g'n] ubf{ z'?df n]vfJoj;fo If]qsf] lasf; ePsf] lyPg . kl5cfP/ Jofj;flos If]qdf Joj;fo
;~rfng ug]{ ;DaGwdf ;a{k|yd sDkgL P]g, @)@! n] Joj;fo ug{ rfxg] JolQmn] pBf]u ljefudf
sDkgL btf{ u/fpg'kg]{ Joj:yf u/]sf] lyof] . b]zdf pBf]u, Jofkf/ Joj;fosf] ljsf;sf] qmd;u} o;
Joj;fonfO{ klg 5'} P]gf/f ;~rfng u/fpg plrt 7fgLof] . h;sf] kmn:j?k n]vfk/LIfs ;DaGwL
P]g, @)#! th'{df eO{ n]vfJoa;fosf] lasf; :j?k n]vfk/LIf0fsf] Oltxf; k|f/De ePsf] kfO{G5 .
b]zdf Jofkf/ Joa;fosf] ljsf; eP ;+u} n]vfk/LIf0f Joa;fonfO{ klg 5'66\ } P]gf/f ;~rfng ug{ pko'Qm x'g]
b]v/] n]vfk/LIfs ;DalGw P]g @)#! th{d' f eO{ of]Uotf k'us
] f JolQmx? laleGg au{sf n]vfk/LIfs x'g kfpg] ul/
o; k]zfsf] lgodg sfo{ ug{ tTsfnLg dxfn]vfk/LIfssf] ljefunfO{ lhDd]jf/L ;'lDkPsf] kfO{G5 .
n]vfk/LIfs P]g @)#! n] a9\bf] Jofj;foLs/0f ;+u} n]vfk/LIfsx?nfO{ Joal:yt ug{ z'?jft u/]sf]
kfOG5 . o; P]gn] n]vfk/LIfsx?nfO{ sfdsf] lhDd]jf/L lbO{ ljsl;t e}/x]sf] b]zsf] cy{tGqnfO{
glhsaf6 lx;falstfa hf+r u/L sfd ug{ k|]l/t u/]sf] lyof] .
n]vfk/LIf0f P]g @)$* sf] bkmf @@=! df n]vfk/LIf0f ;DalGw tl/sf pNn]v ul/Psf] 5 .
dxfn]vfk/LIfsn] n]vfk/LIf0f ug]{ sfof{no ;+:yf jf lgsfox?sf] cfly{s sf/f]af/ / ;f] ;+u ;DalGwt
cGo lqmofsnfkx?sf] Ps Ps ul/ jf aLr aLrdf 58\s] ul/ jf s]xL k|ltzt dfq k/LIf0f ug]{
ul/ n]vfk/LIf0fsf] tl/sf, If]q / calw tf]ls clGtd n]vfk/LIf0f ug{ To;af6 k|fKt ePsf tYox?
bzf{pg To;df cfnf]rgf ug{ / k|lta]bg lbg ;Sg]5 egLPsf] 5 . dxfn]vf k/LIfsn] n]vfk/LIf0fsf]
l;nl;nfdf cfaZos 7fg]df ug{ ;Sg] Joa:yf, k/LIf0f ug]{ s'/fx? pNn]v u/]sf] kfO{G5 .
g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# hf/L eP kl5 klxn]sf] dxfn]vfk/LIfssf] sfof{non] ub}{ cfPsf]
sfo{ g]kfn rf6{8{ PsfpG6]G6\; ;+:yfdf ;f/LPsf] xf] .
Jofkf/ Aoa;fodf cfPsf] ljsf; ;u} cfos/df klg laleGg s'/fx? kl/dfh{g ub}{ cfos/ P]g @)#! nfu"
eP kl5 s/bftf / s/ k|zf;gsf] e"ldsf / lhDd]jf/L klg lbgfg'lbg a9\b} uof] . cfos/ P]g @)%* n]
:dfl/sf @)&#
67
o;nfO{ cem km/flsnf] agfOlbPsf] 5 . ahf/df n]vfk/LIfsnfO{ laleGg 9+un] a'em]sf] kfO{G5 . To;df ;a}
k|i6 x'g' h?/L5 . /fHon] n]vfk/LIfsnfO{ h'g lhDd]jf/L lbPsf] 5 To;nfO{ k'/fug]{ sfo{ef/ n]vfk/LIfs
dfly 5 eg] Tof] sfo{ef/ k'/f ug{ n]vfk/LIfsnfO{/fHon] ;xof]u ug'k{ g]{ plQs} cfjZostf kb{5 .
ahf/df n]vfk/LIfssf ;DaGwdf laleGg sf]0faf6 ljZn]if0f ug]{ u/]sf] kfO{G5 . t/ af:tlas 9+un]
cWoog ug]{ xf] eg] @)$^ sf] kl/at{g ;+u} n]vfk/LIfssf r'gf}tLx? w]/}g} a9]sf] ca:yf 5 . log}
laifodf oxf+ 5nkmn ug{ vf]lhPsf] 5 .
n]vfk/LIfsnfO{ P]gdf laleGg 9+un] ul/Psf] k|:t'lt ;DaGwdf
g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# n] btf{jfnf n]vfk/LIfs -/lhi6{8 cl86/_ eGgfn] bkmf !^ sf]
pkbkmf -#_ adf]lhd ;b:otf k|fKt u/]sf] JolQm ;Demg' k5{ .
k]zfut k|df0fkq eGgfn] k]zfut ?kdf n]vf Joj;fo ug{ bkmf @* adf]lhd k]zfut k|bfg ul/Psf]
k|df0fkq ;Demg' k5{ .
n]vfk/LIf0f eGgfn] k]zfut k|df0fkq lnO{ k|rlnt sfg"g jdf]lhd ul/g] n]vfk/LIf0f ;Dg' k5{ .
dxfn]vfk/LIfssf] sfof{noaf6 n]vfk/LIf0f k|df0f kq hf/L e}/xbf n]vfk/LIf0f ul/g] /sdsf] l;df
lyPg . kl5 g]kfn rf6{8{ PsfpG6]G6\; ;+:yfdf uflePkl5 n]vfk/LIf0f ug]{ /sdsf] ;Ldf tf]sL /lhi68{
cl86/x? dfly uDeL/ if8oGq x'b} hfg] qmd /f]lsPsf] 5}g .
g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# cg';f/ kl/ifb\sf] u7g M
-!_ ;+:yfsf] p2]Zo k|flKtsf] nflu cfjZos sfo{qmdx? ;'Jojl:yt ?kn] ;+rfng ug{ u/fpg /
;+:yfsf] ;Dk"0f{ sfd sf/jfxLx?sf] /]vb]v tyf k|aGw ug{sf] nflu Ps kl/ifb u7g x'g]5 .
-@_ o; P]gdf cGoq cGo Joj:yf ePsf]df afx]s kl/ifbn] of] P]g jf o; P]g cGtu{t ag]sf] lgod
/ ljlgodsf cwLgdf /xL ;+:yfnfO{ ePsf] ;a} clwsf/sf] k|of]u / st{Josf] kfng ug]{5 .
-#_
kl/ifbdf b]xfosf kfif{bx? /xg] 5g\M

s_ rf6{8{ PsfpG6]G6 ;b:ox?n] cfkm" dWo]af6 lgjf{lrt bzhgf ;b:o
v_ btf{jfnf n]vfk/LIfs ;b:ox?n] cfkm" dWo]af6 lgjf{lrt rf/hgf ;b:o
u_ dxfn]vf k/LIfssf] l;kmfl/zdf g]kfn ;/sf/n] n]vf ;DaGwL cg'ej ePsf JolQmx?
dWo]af6 dgf]lgt u/]sf tLg hgf ;b:o
g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# sf] bkmf #) df btf{jfnf n]vfk/LIfs ;DaGwL ljz]if Joj:yf M
o; P]gdf cGoq h'g;'s} s'/f n]lvPsf] ePtfklg of] bkmf k|f/De x'bF fsf avt sfod /x]sf btf{jfnf
n]vfk/LIfsx?nfO{ kl/ifbn] of] P]g / o; P]g cGtu{t ag]sf lgod tyf ljlgodx?sf clwgdf /xL o; P]g
adf]lhd n]vfk/LIf0f ;]jf k|bfg ug{ tf]lsP adf]lhd juL{s/0f u/L k]zfut k|df0fkq lbg]5 . t/ To:tf btf{jfnf
n]vfk/LIfsx?nfO{ lghx?n] n]vfk/LIfs ;DaGwL P]g, @)#! adf]lhd kfO{ cfPsf ;'ljwfaf6 al~rt ul/g] 5}g .
:dfl/sf @)&#
68
g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# sf] bkmf #)-v_ df k]zfut k|df0fkqsf] ju{ j[l4 x'g ;Sg] M
bkmf #) adf]lhd btf{jfnf n]vfk/LIfsn] k|fKt u/]sf] k]zfut k|df0fkq kl/ifbn] tf]lsP jdf]lhdsf]
sfo{ljlw ckgfO{ ju{ j[l4 ug{ ;Sg]5 .
g]kfn rf6{8{ PsfpG6]G6\; P]g @)%# sf] bkmf $%=lgb]{zg lbg ;Sg] M
-!_ g]kfn ;/sf/n] ;+:yfsf] sfd sf/jfxLsf ;DjGwdf kl/ifbnfO{ cfjZos lgb]{zg lbg ;Sg]5 .
-@_ dxfn]vf k/LIfsn] n]vfJoj;fosf] ljsf;, ;+/If0f / ;Da4{g ug]{ ;DjGwdf kl/ifbnfO{
cfjZos lgb]{zg lbg ;Sg]5 . -#_ pkbkmf -!_ jf -@_ adf]lhd g]kfn ;/sf/ jf dxfn]vf
k/LIfsn] lbPsf] lgb]{zgsf] kfngf ug'{ kl/ifbsf] st{Jo x'g]5 .
lautnfO{ kms]/{ x]bf{ @)^# ;fn >fj0f @) ut] n]vfk/LIfsx?sf] 5ftf ;+u7g g]kfn cl86;{ Pzf]l;P;g c8fg_ :yfkgf eP kl5 cfkm\gf] lgofds lgsfo g]kfn rf6{8{ PsfpG6]G6\; ;+:yf -cfO{Sofg_ ;dIf !& a'b+ ] dfu
k]z u/\of] . Pzf]l;P;gsf tkm{af6 cfGbf]ng eof] . laleGg kIf lakIfsf] ?kdf tftf tftf la/f]w sfo{qmdx? Pa+
ax;x? eP . tyflk cfO{Sofg / c8fgsf lardf ;Demf}tf eof] . t/ ;Demf}tf adf]lhdsf sfdx? pT;fxhgs
9+uaf6 ePgg\ . c8fgn] laleGg ;dodf cfO{SofgnfO{ Wofgfsif{0f u/fpg] sfo{ lg/Gt/ ul//x\of] .
lautsf] eGbf kl5Nnf] kl/ifb\df /lhi68{ n]vfk/LIfsx?sf] bIftf clea[l ;DalGw s]lx sfo{qmdx?
a9]sf] ca:yf 5 . t/ Tof] Tolts} cfPsf] eg] x}g . 5}6f} kl/ifbdf klxnf] k6s /lhi68{ cl86/x?sf]
Ifdtf clea[l4 nufotsf sfo{x? ug{ cf/P SofkL;L6L 8]enkd]G6 gfdsf] sld6L agfP kl5 xfn
laleGg tfnLd sfo{qmdx? e}/x]sf 5g\ . lo sfo{qmdx? ;'wf/sf] ?kdf lng ;lsG5 . o;vfn]
sfo{qmdx? lautdf ;/n ?kdf cfO{lbPsf eP o;n] n]vfJoa;fodf s]lx ;xof]uL e'ldsf kSs} v]NYof]
xf]nf . af:tadf cfO{Sofgdf /lhi68{ cl86/x?sf] klxrfg :yfkgf ug{ / ;DaGw ;'wf/u/L laleGg
e'ldsfx? :yfkgf ug]{ sfd c8fg :yfkgf kl5 g} ePsf] xf] eGg cK7\of/f] dfGg'kg]{ sf/0f 5}g .
c8fgsf] :yfkgf kZrft cfO{Sofg;+u ;+:yfut 5nkmnsf sfo{qmdx? x'g,] cfO{Sofgsf] kl/ifb\df c8fgsf
tkm{af6 pDd]bjf/L kfPsf ;b:ox? lgaf{lrt e} hfg] ca:yf cfPsfn] pgLx? ;b:ox?sf ;d:ofnfO{
glhsaf6 yfxfkfpg] ePsfn] ;d:of ;dfwfgsf nflu s]lx ;/n klg ePsf] ca:yf 5 . t/ klxnf g}
dxfn]vfaf6 cfO{Sofgdf x:tfGt/0f ubf{ clwsf/af6 k'0f{?kdf cf/Px?nfO{ xftv'f afw]sf] ca:yf x'gfn]
;f]r] adf]lhd au{ a[l4, cf/P ;b:ox?nfO{ ;do;fk]If ck8]6 ug{' kg]{ lzIff / lxgtfaf]wn] u|;Lt agfpg]
kl/kf6Ldf eg] cem} ;'wf/ kfO{bg} . t/ ;od anjfg x'G5 cfhs} em} b]ze/ 5l/P/ /x]sf cf/Px?sf] Pstf,
lqmofl;ntf /x]df /fHon] klg lardf la;L{Psf] s'/f ;Demg ;S5 eGg] cfzf ug]{ 7f+p eg] cem} afsL 5 .
c8fg / cfO{Sofg lar ePsf] ;Demf}tf kl5 cfzf u/] adf]lhdsf pknlAwx? s] s] eP < s'g s'g
kIfx? k|lt cf/Px? cfh klg plts} lrGtLt 5g\ < cfO{Sofgdf lgaf{lrt eP kl5 kl5Nnf cWoIfx?sf]
e'ldsf s:tf] 5 < eGg] laifodf klg ;b:ox?df w]/} 5nkmn x'g] qmd a9\bf]5 . t/ csf]{ ;d:of s]
5 eg] h'g au{n] ef]6 lbP/ lahoL ePsf x'G5g ltg} kIfk|lt dfq} al9 glhs x'g] k|a[tLn] ;b:ox?
laz]ift cf/P x?nfO{ al9 3f6f t kf/]s} ca:yf xf] .
g]kfndf n]vfk/LIfs eGgf ;fy s/sf] sfd ug]{ dfG5] xf]nf eGg] cg'dfg ug]{ rng g} 5 . t/ af:tadf
:dfl/sf @)&#
69
Tof] a'emfO{ unt 5 . n]vfk/LIfs eg]sf] ljutdf dxfn]vfk/LIfs sf] sfo{fnojf6 g]kfndf n]vfk/LIf0f
ug{ dfGotf kfPsf] JolQm jf ;+:yf xf] . kl5 g]kfn rf6{8 PsfpG6]G6\; P]g @)%# cfPkl5 dxfn]vfk/LIfs
sfof{noaf6 x'b} cfPsf] sfd ug{ g]kfn rf6{8{ PsfpG6]G6\; ;+:yf :yfkgf ePsf] xf] .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfaf6 ;b:otf k|fKt ;b:ox?nfO{ b]ze/ Plss[t ul/ Pp6} k]zfut 5ftfleq
;d]6L g]kfn cl86;{ Pzf]l;o;g -c8fg_ u7g eO{ g]kfn clw/fHoe/ xfn lqmoflzn /x]sf] 5 .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] d"Vo p4]Zo eg]sf] /fi6sf] cfly{s lasf; ug{sf] lgldQ n]vfsf]
dxTj tyf n]vf Aoa;foLsf] cfly{s Pa+ ;fdflhs pt/bfloTj k|lt hgr]tgf hufO{ n]vf Aoa;fosf]
;DaGwdf ;fdflhs dfGotf tyf laZjf; clea[l4 ug{ / n]vf Aoa;fo Pa+ n]vfsf] dxTj k|lt n]vf
Aoa;foLsf] pt/bfloTj af]w u/fO{ n]vf Aoa;foLsf] lasf;, ;+/If0f / ;Da4{g /x]sf] 5 .
pQm P]g cg';f/ n]vfk/LIfs eg]sf] g]kfn rf6{8{ PsfpG6]G6\; ;+:yfaf6 ;b:otf k|fKt k]zfut k|df0f
kq lnO{ k|rlnt sfg"g adf]lhd n]vfk/LIf0f ug{ kfpg] AolQm jf ;+:YffnfO{ ;Demg' kb{5 .
xfd|f] b]zdf rf6{8{ PsfpG6]G6 tyf /lhi68{ cl86/ / n]vf k|flalwsx?n] tf]s]sf] lgodsf] kl/lwdf
/lx n]vfk/LIf0f sfo{ u/L /x]sf 5g\ . hj s'g} klg sDkgL jf ;+:yfn] n]vfk/LIf0fug{ sf] nfuL lgod
cg';f/ n]vfk/LIfs lgo'QmLsf] k|lqmof cl3 a9fp5 / n]vfk/LIfsn] :jLsf/ u/L lgo'QmL lnG5 To;
kl5To; sDkgL jf ;+:yfsf] n]vfk/LIf0f u/LG5 . tt\kZrft n]vfk/LIfsn] cfkm\gf] :jtGq ljrf/
;lxtsf] n]vfk/LIf0f k|lta]bg sDkgL ;dIf hf/L u5{ . sDkgL jf ;+:yfn] pQm k|ltj]bgnfO{ cfkm\gf]
/fo ;lxt :jLsf/ u5{ .tt\kZrft pQm k|ltj]bg ;DjlGwt lgsfox?df k]z ug]{ sfd u/LG5 .
;f]xL adf]lhd pQm k|ltj]bg dfly n]vfk/LIfs / sDkgLn] k|df0fLt u/L :jo+s/ lgwf{/0f kmd{ e/L s/
sfo{fno ;dIf lja/0f k]z x'G5 . k]z ePsf] ljj/0fsf cfwf/df s/ sfof{non] ;f] ljj/0f dfly hf+r ug]{
sfd u5{ .p;n] lgodfg';f/ hf+r ug]{ qmddf h'g s'/fx?df ciki6tf x'G5 lt s'/fx? a'em\g sDkgL jf ;f]
sDkgLsf] n]vfk/LIfsnfO{ vf]Hg] u/LG5 .oxf+ a'em\g' kg]{ s'/f s] xf] eg] s/ sfo{fno wfP/ sDkgLsf] sd{rf/Lsf]
?kdf sfd ug{ n]vfk/LIfs hfg] xf]Og . t/ km]/L k|Zg p7\5 s] n]vfk/LIfs s/ sfof{no hfg} ldNb}g t <Tof]
klg xf]Og . s'/f s] xf] t < eGbf ljj/0fsf s'g} s'/fx? k|i6 kfg{ n]vfk/LIfs hfg'nfO{ c:jefjLs dfGg' kb}g
t/ oxf+ t sDkgLnfO{ gvf]hL vfnL n]vfk/LIfssf] k'R5/ lgdf]7g\ ] sfdnfO{ rf+xL unt dfGg'k5{ .
n]vfk/LIfssf / s/ k|zf;g ljrsf] ;DaGWfdf eGbf /fHosf] ;'zf;g sfod ug{ ;/sf/L :t/jf6 s/ k|zf;gn]
sfd u5{ eg] jfXo tj/af6 n]vfk/LIfsx?n] sfd u/L /fHonfO{ /fhZj c;'n u/fpg / ;Df:ofx?nfO{ phfu/
u/fpg] sfd n]vfk/LIfsn] ub{5g\ . t/ csf]{ ;d:of s] kfO{G5 eg] n]vfk/LIfsn] s/ clws[tnfO{ j9L s/
c;'nug]{ lgotn] dfq sfd u/]sf] b]Vg] / s/ clws[tn] ;a} ;Df:ofsf] h8 n]vfk/LIfnfO{ b]Vg] ljut b]lvsf]
k|rng em} nfUb5 t/ of] z}lnnfO{ x6fpg' kb{5 . cj n]vfk/LIfs / s/ clws[tx? nfO{ Pp6f a]Gr df /fv]/
Jojxf/df b]lvPsf Jofjxfl/s ;d:of / gLltut ;d:ofsf af/]df 5nkmn u/fO{ k|fKt ;'emfasf cfwf/df
cfos/ P]g, d'No clea[l4 s/ P]g nufotdf ;+;f]wg ug{ ;s] Tof] w]/} k|efjsf/L x'g] b]lvG5 .
n]vfsf] Aoa:yfkg k|d'v ;d:of
g]kfn n]vfdfg cg';f/ pBf]uL Jofkf/Ln] n]vf /fVg' kb{5 eg] g]kfn n]vfk/LIf0f dfgsf cfwf/df
n]vfk/LIfsn] n]vfk/LIf0f ug{' kb{5 .
:dfl/sf @)&#
70
n]vfk/LIfsn] n]vfk/LIf0f u/L;s]kl5 To;sf k|df0fsf sfuhftx? ;DalGwt sDkgLd} x'G5g\ . ;a}
k|df0fsf sfuhftx? n]vfk/LIfsn] ;Dxfn]/ /fVg ;Dea x'bg} . n]vfk/LIfsn] n]vfk/LIf0f ug]{ eg]sf]
gd"gf (Sampling)kl/If0f ug]{ xf] t/ s/ k|zf;gsf] a'emfO{df !%))) lan 5g\ eg] ;a}sf] Ps Ps u/L
x]gk'{ g]{ bfloTj n]vfk/LIfssf] xf] eGg] 5 Tof] n]vfk/LIf0f l;4fGtdf ;Dej b]lvb}g . Tof] ;a} lanx? hf+r
u/L lx;fa laa/0f tof/ ug]{ sfd Aoa:yfkgsf] xf] n]vfk/LIfsn] t eP gePsf] Joxf]/f phfu/ ug]{
xf] . t;y{ ;DalGwt ;+:yfsf] Joj:yfkgnfO{ s;/L ;Ifd agfpg] xf] < /fHon] ;f]Rg'kg]{ b]lvG5 . aflif{s
sfo{qmd cGtu{t laleGg tfnLdx? k|bfg u/L lx;fa lstfa Jojl:yt ePdf n]vfk/LIf0f klg ;dod} x'g]
/ n]vfk/LIf0f kl5sf kl/If0fx?df klg ;d:of gcfpg] b]lvG5 . ;lx?kdf /flvPsf]] lx;fa lstfaaf6
;dod} ltg{k' g]{ /fhZjx? ;dod} cfpg] x'b+ f s/ k|zf;gsf] /fh:j ;+sngdf klg ;/ntf ylkG5 . vfnL
al9 ;d:ofx? b]vfPdfq pQd sfo{ u/]sf] a'em\g] s/ k|zf;g / sDkgL Aoa:yfkgsf] cfaZos ;xof]u
gk'us
] f] a'em\g] n]vfk/LIfslarsf] ;d:of ;dfwfg n]vf Jojl:yt ePdf ;dfwfg x'g] b]lvG5 .
a9\bf ;d:ofx?sf] xn ePg
cgnfO{g k|0ffnL dfkm{t k]zePsf l/kf]6x{ ? s/bftfn] u/]sf] uNtL rlx uNtLg} x'g] t/ s/ k|zf;gaf6
ePsf] uNtL rlx uNtL gx'g] kl/kf6Ln] s/bftfx? lkl8t ePsf] kfO{G5 . ;d:of eP/ cfPsf s/bftfx?nfO{
clxn]klg plrt ;xof]u gePsf] u'gf;fx? a9\bf 5g\ . s/ k|zf;g dha't 5 elgG5 t/ Tof] dha'tL s/
cz"nLdf dfq s]lGb|t ePsf] / s/bftfx?nfO{ klg dha't agffpg kxn 5}g . ;do ;dodf kl/at{g e}/xg]
cfGtl/s /fhZj laefusf] ;km\6j]o/ kl/at{g af6 s/bftfn] s] a'em\g] < h'g ;km\6j]o/df s/bftfx? kf]St
x'g] qmddfg} km]/L kl/at{g u/L klxn]sf] eGbf c;lhnf] k|lqmofsf] yfngL ug{' lsg <cg";r
' L !) nfO{ ;/nLs[t
ug]{ s'/f, ;SsnL lan / gSsnL lan 5'fpg] pks/0f, d'No clea[l4 s/df s/bftfn] a'em\g] lx;fa gx'g,'
cgnfO{g elgP klg laut eGbf al9 ;do vlr{g' kg]{ afWotf 5 . s/ sfof{no lkR5]sf] km/s laZn]if0f /
j]e;fO{6df s/bftfn] ;d:ofx? /fVg kfpg] / pQ/ kfpg] Aoa:yf gx'g' / z+sfsf] e/df sfd ug]{ k/kf6LnfO{
;dfwfg ug{ ;s] s]lx xb ;Dd eP klg ;kmntf xfl;n x'g] b]lvG5 .
k|flalws sf/0faf6 cfkm'n] e/]sf] laa/0f uNtL ePsf] yfxf ePkl5 ;Rofpg lgodfg';f/ lga]bg ul/
;Rofpg gkfpg' ;+;f/df rn]sf] s/ k|zf;gsf] lak/Lt /x]sf] ca:yf 5 . ;d:ofx? kl/at{gsf nflu
dfu x'g] t/ ;'g'jfO{ gx'g] kl/kf6Ldf ;'wf/ cfpg ;ss]f ca:yf 5}g .
n]vfk/LIfssf gfddf u}/n]vfk/LIfsx? Jf9\bf]
/fHodf ;a}n] sfd ug{ kfO{G5 . s;}n] sfd u/\of] eg]/ l/; u/]sf] klg xf]O{g . t/ s]lx sfdx?
ljz]if1tf xf;Ln u/]sfx?n] dfq ug'{ kb{5 of] ljZje/ rn]sf] k|rng klg xf] . ljefu sf] j]e ;fO6
dfkm{t cfo ljj/0f eg{] qmddf n]vfk/LIfsn] :jo+s/ lgwf{/0f kmd{df b:tvt gu/]sf] cj:yfdf klg
n]vfk/LIfsnfO{ yfxf glbO lghsf]k]zfut gDa/ 6fOk u/L cknf]8 u/]sf] kfOof] . of] unt k/Dk/f
/ unt z}nL xf] . of] ug{ kfOb}g t;y{ cfufdL lbgdf o;vfn] xs{t /f]Sg ljefun] n]vfk/LIfs /
sDkgLsf] tkm{jf6 k|dfl0ftePsf ljj/0fx? klg Ps;fy cknf]8 u/fpg nufpg' kb{5 .
o:tf ;d:ofx? ;dfwfg ug{ ;s] dfq k]zfdf lhDd]jf/L af]Sg] / unt sfo{df klg sdL x'g] b]lvG5 .
n]vfk/LIf0fsf] k|df0fkq gePsf JolQmx?af6 x'g] unt sfo{sf] efuLbf/ n]vfk/LIfs x'g ;Sb}g o;
s'/fdf cy{ dGqfno tyf ;DalGwt ;a}sf] Wofgsif{0f x'g' h?/L 5 .
:dfl/sf @)&#
71
n]vf Aoa;foL ;+3 ;+u7gsf] bfloTj

n]vfk/LIf0fsf qmddf n]vk/LIfsnfO{ k/]sf] gLltut ;d:ofx?sf af/]df xf];\ of Jofjxf/Ls ;d:of
xf]; lt ;d:ofx?sf] 6'+uf] nufpg ;xof]uLsf] ?kdf sfo{ ug{' n]vf Aoa:ffoL ;+u7gx?sf] bfloTjxf] .
sfg'gL k]zfut ;d:ofx?df g]kfn jf/ Pzf]l;o;gsf] h:tf] e'ldsf n]vf k/LIfsx?n] klg rfx]sf
5g\ . t/ n]vf Aoa;foL ;+u7gx? o; laifodf cem} kl5 5g\.
g]kfn cl86;{ Pzf]l;o;g -c8fg_ / g]kfn rf6{8{ PsfpG6]G\6; ;+3 -PSofg_ n] ;do ;dodf cGt{lqmof
tyf k]zfut lqmofl;ntfdf ;xof]uL x'g] vfnsf tfnLdx?sf] cfof]hgf ub}{ hfg' k5{ . g]kfn rf6{8{
PsfpG6]G6\; ;++:yf ;+u xft]dfnf] ub}{ n]vf Aoa;foL ;+u7g cl3 a9\g' k5{ . s]lx ;b:ox? xfdL eGbf
hfGg] sf]xL 5}g eGg] ;f]rdf dUg x'g] / s]xL ;b:ox? hfGg]sf] k]nfgdf xfd|f] elaio 5}g eg]/ lzlyn
x'+b} hfg' g]kfnL n]vf Aoa:ffosf nfuL 7'nf] r'gf}tL xf] . lo r'gf}tLsf] ;fdgf ub}{ hfg'sf] lasNk 5}g .
;d:of a'em]sf AolQmx?n] ;lx sfd ug{ / k'/fgf ;+:yfsf ;b:ox?sf] elaiosf nflu ;dod} ;f]Rg
gvf]Hg' g]kfn rf6{8{ PsfpG6]G\6; ;++:yfdf b]lvPsf] b'Mv nfUbf] ca:yf xf] . k'/fgf /lhi68{ cl86/x?sf
;DaGwdf n]vfk/LIf0f ;Ldf s]lx ePklg a[l4 ePsf] 5 . t/ ;+:yfsf] sfpG;Lnn] k]zu/]sf] n]vfk/LIf0f
;Ldf /sdnfO{ cy{ dGqfnon] 36fO{lbPsf]n] dGqfnosf] sfdnfO{ cf/P ;b:ox?n] eg] gld7f] dxz';
ug{' k/]sf]5 . kmfO{n ;+Vof, au{ a[l4 nufotsf laifox? k|lqmofdf kfO{G5.
t/ jf:tjLs s'/f s] 5 eg] clwsf+z /lhi68{ cl86/x? rfnL; aif{ sf6L;s]sf 5g\ . sfo{ cg'ejsf
lx;fan] afx| aif{ eGbf sd 5}gg\ / klg v au{ af6 s au{df hfg] s'g} af6f] b]vfOPsf] 5}g . cy{dGqfno,
dxfn]vfkl/Ifs nufotaf6 o; laifodf ;fdfGo Wofg klg lbO{Psf] 5}g . o;vfn] laleGg r'gf}tLx?sf]
;fdgf ug{ casf] af6f] eg]sf] /lhi68{ cl86/x? h] ca:yfdf 5g\ Tolx a:5g\ t/ pgLx?n] s au{df
eg] k|a]z kfpg} kb{5 . o; ;DaGwdf ;a} ;b:ox?n] Psdtn] cl3 a9\g'sf] lasNk 5}g .
;du|df eGbf n]vfk/LIfs ;do cg';f/ kl/:s[t x'g} kb{5 . t/ lghnfO{ klg /fHosf tkm{af6 ;xof]usf]
h?/L5 . n]vf ;DalGw k]zfut ;+3 ;+u7gx?n] o; If]qsf] ljsf;df ;xof]uLsf] e"ldsf v]Ng'kb{5 . 6f9f
a;]/ x}g clwsf/ If]q leq /x]/ s/ k|zf;g nufotsf ;DalGwt lgsfox? ;+u sfd ug{' kb{5 .;b:ox?nfO{
laefhLt cf+vfn] x]g{' x'bg} .a9\bf ;d:ofx?nfO{ Go'gLs/0f ub}{ hfg' ;a}sf] st{Ao xf] .
dpdahal99@hotmail.com
->L bfxfn c8fgsf dxf;lrj x'g'x'G5_
;Gbe{ ;fdfu|Lx?
sDkgL P]g, @)@! .
n]vfk/LIfs ;DaGwL P]g, @)#! .
n]vfk/LIf0f P]g, @)$* .
g]kfn rf6{8{ PsfpG6]G6\; P]g, @)%# .
cfos/ P]g, @)#! .
cfos/ P]g, @)%* -d'cs/ ;lxtsf]_ .
g]kfn n]vfdfgx? .
g]kfn n]vfk/LIf0fdfgx? .
g]kfn ljlQo k|ltj]bg dfgx? .
:dfl/sf @)&#
72
/fh:j k|0ffnLdf b]lvPsf s]xL ;d:of

uh]Gb| a'9fyf]sL
;dfrf/ ;Dkfbs
sf/f]jf/ b}lgs
ljut s]xL jif{bl] v /fh:j k|zf;gdf eO/x]sf] ;'wf/sf sf/0f b]zsf] cfGtl/s ;|ft] kl/rfngdf pNn]Vo ;'wf/
cfPsf] 5 . ut cfly{s jif{ )&@&# df g]kfnn] ef]us
] f] eofjx k|fs[lts ljkQL, t/fO{dw]zsf] cfGbf]ng /
gfsfaGbLsf sf/0f b]zn] lgs} 7"nf] /fh:j gf]S;fgL a]xf]g{' knf{ eGg] cfz+sf ul/Psf] lyof] . ljz]ifu/L g]kfnsf]
k|dv
' eG;f/ ljGb' jL/uGh / cGo d'Vo eG;f/ ljGb'xdf sl/a ^ dlxgf;Dd ePsf] cj/f]wn] ubf{ s'n
/fh:j c;'nLdf lgs} 7"nf] c;/ kfg]{ cg'dfg ul/Psf] lyof], t/ /fh:j k|zf;g ;+oGqn] b]vfPsf] r':ttfn]
ubf{ s'n nIosf] !)@ k|ltzt cyf{t $ va{ *@ ca{ &$ s/f]8 ?k}ofF /fh:j ;+sng x'g ;Sof] . h;df s/
/fh:j $ va{ @! ca{ $# s/f]8 -nIosf] (( k|ltzt_ /Xof] eg] u}/ s/ /fh:j ^! ca{ #! s/f]8 -nIosf]
!@* k|ltzt_ /Xof] . k|ToIf s/sf ;|ft] dWo] d"No clej[l4 s/, lzIff ;]jf z'Ns / :jf:Yo ;]jf z'Ns 36]sf]
b]lvG5 eg] cfos/, cGtz'Ns, eG;f/, /lhi6z
] g b:t'/, ;jf/L;fwg s/ / cGo s/df j[l4 ePsf] b]lvG5 . ;|ft] M cy{dGqfno;dli6ut cfly{s ;"rsf+s_ . s/ k|zf;gdf k|of]u ul/psf] ;"rgf k|ljlwsf] k|of]u ;d]tsf
sf/0f s/ ;+sng nfut ;d]t pNn]Vo ?kdf sd x'b+ } cfPsf] 5 . kl5Nnf] ^ jif{df k|lt Ps xhf/ ?k}o+ f
/fh:j ;+sng vr{ !@=&@ jf6 ut cf=j= df s]jn &=&& ?k}ofdf em/]sf] 5 .
cy{tGq sl7g cj:yf u'lh|Psf] ;dodf klg /fh:j nIocg';f/ g} ;+sng ug{;Sg' /fh:j k|zf;gsf] ;an
kIf xf], t/ of] g} kof{Kt eg] 5}g . k"jk{ w| fgdGqL;d]t /lx;s]sf k"jc
{ y{dGqL 8f= afa'/fd e/fO{sf] egfOnfO{
cfwf/ dfGg] xf] eg] olb ;a} lsl;dsf r'xfj6 lgoGq0f ug]{ / s/ k|0ffnLdf cfO;s]sf ;a} s/bftfn]
Odfgbf/Lk"js
{ s/ bflvnf ug]{ xf] eg] /fh:jsf] j[l4b/ @) x}g, #% k|ltzt;Dd k'ofpg ;lsG5 . t]xf| +}
lqjifL{o of]hgfdf s'n ufx{:y pTkfbg -hL8LkL_df /fh:jsf] of]ubfg @!=! k|ltzt k'ofpg] nIo /x]sf]df
cfj @!=$& k|ltzt k'ofpg ;lsPsf] 5 . hL8LkLdf cfos/sf] of]ubfg %=$^, d"No clej[l4 s/sf] of]ubfg
%=^$ / cGtMz'Nssf] of]ubfg #=!& k|ltzt k'ofpg] nIodf xfn qmd;M %=@, %=$# / #=)( k|ltzt 5 .
clxn] :yfoL n]vf gDa/, d'cs/ cGtz'Ns Ohfht u/L sl/a !% nfv s/ k|0ffnLdf btf{ 5g\ .
o; dWo] * nfv a9L s/bftfx?;+u Jofj;flos n]vf g+= /x]sf] 5 eg] ^ nfv a9L s/bftfx?n]
JolQmut :yfoL n]vf g+= lnPsf 5g . t/ lgoldt s/ a'emfpg] ;+Vof Go"g g} 5 . ljefusf] tYof+sx?
X]bf{ ggkmfOn/xsf] ;+Vof a9\bf] qmddf 5 . cfj @)^&^* df d"No clej[l4 s/sf ggkmfOn/sf]
;+Vof @!=@%, cfos/sf ggkmfOn/ %!=!* k|ltzt /x]sf]df cfj )&@&# df qmd;M #)=@( / #*
:dfl/sf @)&#
73
k|ltzt /x]sf] 5 . s/df btf{ x'g] t/ s/ gltg]{ k|j[lQdf vf;} ;'wf/ cfpg ;s]sf] 5}g . o;df ;'wf/sf
nflu /fh:j k|zf;g lgs} tbf?stfsf ;fy nfUg} kg]{ x'G5 .
g]kfnsf] /fh:j k|0ffnLdf b]lvPsf] csf]{ 7"nf] ;d:of xf], /fh:j aSof}tf . o:tf] aSof}tf cfj
@)&)&!;Dd ?=! va{ & ca{ () s/f]8 @@ nfv /x]sf]df cfj @)&!&@ jif{ !*=*$ k|ltzt j[l4
eO{ ?=! va{ @* ca{ @# s/f]8 #& nfv k'u]sf] 5 . aSof}tf /sddWo] cy{ dGqfnosf] !^=^# k|ltzt
/x]sf] dxfn]vfn] cf}+NofPsf] 5 . x'g t cfGtl/s /fh:j ljefun] ut cf=j= df dfq klg @! Cj{ %)
s/f]8 eGbf a9L s/ jSof}tf 36fPsf] lyof] .
cy{dGqfno / To; dftxtsf cfGtl/s /fh:j ljefu, eG;f/ ljefu, /fh:j cg';Gwfg ljefu s/
/fh:j ;+sngsf nflu d'Vo lhDd]jf/ lgsfo x'g\ . oL lgsfo olb ;an eOlbP eg] s/ /fh:jdfq
xf]Og, u}/s/ /fh:j c;'nLdf klg p:t} of]ubfg k'Ug] lglZrt 5, t/ o;sf nflu s/ clwsf/Lxdf
;'wf/ k|lqmofk|ltsf] nufj eg] x'g}k5{ . jiff}{+b]lv xfdLn] ub}{ cfO/x]sf] sfd t xf] lg, s;}n] l;sfO/xg'
kb}{g eGg] dfgl;stf af]Sof}+ eg] /fh:j k|zf;gdf b]lvPsf l5bx emg\ 7"nf] Ejf aGb} hfg]5g\ .
dxfn]vfn] cf}+NofPsf s]xL s}lkmotx x]/f}+ .
;DefJo ;a} s/bftfnfO{ s/sf] bfo/fdf Nofpg g;s]sf], sfg'gn] tf]s]eGbf 36L /fh:j c;'n u/]sf],
/fh:j aSof}tf a9\b} uPsf], d"No clej[l4 s/tkm{ ;a} s/bftfn] s/ ljj/0f ga'emfPsf,] aLhspk/
cfjZos 5fglag gx'bf ;/sf/n] d"No clej[l4 s/ lkmtf{ ug'{kg]{ qm]l86 ljj/0f a'emfpg] s/bftf
8]la6 a'emfpg]sf] t'ngfdf cTolws /x]sf], gkfpg] d"No clej[l4 s/ q]ml86 bfaL u/]sf], Joj;fo;Fu
c;DalGwt vl/b b]vfO q]ml86 bfaL u/]sf], jiff}+{b]lv Joj;fo 5f8]sf s/bftfn] ;d]t q]ml86 ljj/0f
b]vfPsf sf/0f d"No clej[l4 s/ q]ml86 oyfy{ k/s 5}g . o:t}, s/ k|0ffnLsf] sfof{Gjog kIf lkmtnf]
/x]sf], s/ gltg]{nfO{{ sfg'gadf]lhd sf/jfxL ug'{kg]{df s/ km5\of}{6 cfof]u u7g u/L s/ gltg]{nfO{
pGd'lQm lbOPsf], cfly{s P]gdf /fh:j 5'6 lbg] Joj:yf u/L /fh:jdf 5'6 lbg] kl/kf6L a9]sf],
s/bftfdf oyfy{ sf/f]af/b]vfpg] k|j[lQ 36]sf], y|];xf]N8eGbf a9L sf/f]af/ ug]{ s/bftf;d]t s/df btf{
x'g] gu/]sf] cflb sf/0faf6 /fh:j k|zf;gsf] k|efjsfl/tf ck]lIft ?kdf a9\g ;s]sf] b]lvb}g .
oL a'FbfxnfO{ PsPs u/L s]nfpg] xf] eg] xfd|f] /fh:j k|zf;g / k|0ffnL sxfFg]/ cndlnPsf] 5,
a'em\g ufx|f] kb}{g . x/]s jif{ klg gk'Ub} km]l/g] ;/sf/, cem ljz]ifu/L cy{k|zf;gnfO{ l/emfP/ cfos/
P]g, d"No clej[l4 s/ P]g, cGtMz'Ns P]gh:tf s/;Da4 sfg'gxdf cfly{s P]gdfkm{t ;+zf]wg u/fO
ljleGg lsl;dsf 5'6sf k|fjwfg Nofpg nufpg] k|j[lQ s/ k|zf;sxaf6 l5k]sf] 5}g . o;n] ;du|
/fh:j c;'nL k|lqmofnfO{ g} k|efljt agfPsf] dxfn]vf k/LIfsn] ;d]t hgfPsf] 5 .
dxfn]vf k/LIfs eg]sf] b]zsf] ;jf]{Rr n]vfk/LIf0f lgsfo xf], p;n] cf}+NofPsf s}lkmotxsf] ;'wf/n]
b]zsf] ;du| cfly{s k|0ffnLnfO{ z'4 agfpg of]ubfg k'U5, To;af6 s/ k|zf;gdfq cnu x'g;Sb}g .
dxfn]vfn] w]/}h;f] lj;+ult d"No clej[l4 s/;Fu ;DalGwt kIfdf cf}+NofPsf] 5 .
b]zdf d'Vo s/sf ?kdf d"No clej[l4 s/nfO{ :yflkt ug]{ d"n nIf eP klg o;sf] sfof{Gjog kIfdf
b]lvPsf] sdhf]/Ln] of] alnof] aGg ;s]sf] 5}g . o;nfO{ b]zdf x'g] cj}w rf]/L k}7f/L, Go"g lahsLs/
:dfl/sf @)&#
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0fh:tf kIfn] k|efljt t'NofO/x]sf 5g\ . ahf/df cem} klg lanlahs clgjfo{ ug{ ;lsPsf] 5}g .
oxL sf/0fn] Eof6df ggkmfOn/sf] ;+Vof p:t} g} 5 . lsgsL Joj;foLxsf] Eof6 landf eGbf jLgf
landf a9L sf/f]af/ u5{g\ . lghL If]qdfq xf]Og, ;/sf/L ;fj{hlgs vl/b;d]t oxL sf/0fn] k|efljt
5 . csf{lt/ Eof6 lkmtf{sf bfaLdf / jf:tljs :6saLrsf] a]d]n b]vf kl//x]sf] 5 .
/fhgLlt1x nf]slk|otfsf nflu s/ km5\of}{6 cfof]u u7g u5{g\ . cfof]u u7g ePkl5 ePsf]
pknAwLsf] u0fgf ug]{ xf] eg] dxfn]vfn] k|Zg pAhfPem}+ sfg'gaf6 aRgsf nflu dfq o;sf] ;xf/f
lnPsf] k'li6 x'G5 . olb jf:tljskdf s/bftf kLl8t ePs} x'g\ eg] ltgnfO{ Ps cj;/ lbg}k5{, t/
cj;/sf gfddf sf/afxLsf] bfo/faf6 pGd'lQm kfpg] k|kGrdfq /lrof] eg] cfpFbf lbgxdf o:tf
cleofgsf] ;fy{stfdfly k|Zg pAhfpF5 .
;a}eGbf d'Vo k|Zg ag]sf] ljifo eg]sf] s/sf] bfo/f lj:tf/ g} xf] . ljleGg cGt/f{li6o d~rxdf g]kfnn]
u/]sf k|lta4tfx k"/f ug]{ qmddf ca s/sf b/x a9fpg ;lsb}g / ldNb}g klg . o:tf] cj:yfdf s/sf
bfo/f lj:tf/ ug'{ g} Psdfq ljsNk aRb5 . g]kfndf s}og o:tf If]qx 5g\, h'g ;Defjgf eP/ klg s/sf]
bfo/fdf cfpg ;s]sf 5}gg\ cyjf ljleGg sf/0fn] Go"g s/ nfUg] If]qsf kdf kl/eflift 5g\ .
;+ljwfgsf] sfof{Gjog;Fu} b]z l5} ;+3Lo k|f?kdf hfg] ePsfn] ca /fh:j klg s]Gb|Lo, k|fGtLo / :yfgLo
txdf afF8kmfF6 x'g5
] . s]Gb|Lo txdf p7\tL x'g] /fh:jn] ;+3Lo ;/sf/dftxtsf] vr{dfq xf]Og, sd /fh:j
;|ft] ePsf k|bz
] xsf] vr{sf nflu ;d]t cg'bfg k7fpg' kg]{ x'G5 . ;+3Lo k|0ffnLdf s/sf] bf]xf]/f]kg / s/
vlK6g] ;d:of ;a}eGbf hl6n aGg ;S5 . To;}n] clxn];Dd b]vfk/]sf s/ k|zf;g;Fu ;DalGwt ;d:ofsf
cnfjf efjL lbgsf] s/ k|0ffnL Joj:yfkgsf] /0fgLlt agfpg' klg /fh:j k|zf;gsf] r'gf}tL xf] .
:dfl/sf @)&#
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:dfl/sf @)&#
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d"Noclej[l4 s/dfbtf{ M Ps l;+xfjnf]sg

x]d/fh ;'j]bL
k|d'v s/ clws[t
7"nf s/bftf sfof{no
!= k[i7e"ld M
d"Noclej[lWb s/ g]kfnsf] /fh:jsf] ;a}eGbf 7"nf] >f]t xf] . o; s/sf] s'nufx{:y pTkfbg;+usf]
cg'kft % k|ltzteGbf a9L /x]sf] 5 . To;}u/L s"n /fh:jdf o; s/sf] sl/a @( k|ltzt / s'n
s/ /fh:jdfsl/j ## k|ltztof]ubfg/x]sf] 5 . o; s/nfO{ a}1flgs ;/n tyf t6:y s/sf] ?kdf
;j{q dflgPsf]] 5 . /fh:jdf dxTjk"0f{ of]ubfg u/]tfklgsfof{Gjogsf] cfwf/dfx]bf{ce}m Jojxfl/s
?kdfy'k|}r'gf}tLx? /x]s} 5g\ . ;dofg's"n ;'wf/sfsbdx? rfNg'kg]{ ckl/xfo{tfnfO{ gsfg{ ;lsb}+g .
@= d"Noclej[l4s/ k|0ffnL M
;g\ !(!( dfhd{gLdf 8f=ljNx]d df]g ;fOd]G;n] o; s/sf] cjwf/0ff k|:t't u/] tfklg ;g\
!(%$ dfklxnf] k6s k|mfG;dfnfu" u/LPsf] lyof] . xfnljZjsfljsl;t, cljsl;t, wgLtyf
u/Lj ;j} k|sf/sfd'n'sn] o; s/nfO{ nfu" u/]sf] kfOG5 .
lj=;+= @)%) ;fn b]lvsf]tof/L kZrft\g]kfndflj=;+= @)%$ ;fndfu{ ! b]lv d"Noclej[l4 s/
nfu" u/LPsf] xf] .d'Noclej[l4 s/sfljleGgk|sf/ dWo] g]kfnn] 5gf}6 u/]sf]s/ s6\6L k|0ffnLdf
cfwfl/t pkef]u k|sf/sf] d'Noclej[l4 s/ xf] .
nfu' u/LPsf] o; s/sf ;DaGwdf z'?sfaif{dfs]xLJoj;foLaf6 c;xof]u u/]tfklgqmdzM o;
k|0ffnLnfO{ cfTd;fyub}{ cfPsf] kfOG5 .
g]kfndf of] s/sf] ;Gb{egof+ePtfklglaNs'n} gof+ s/ eg] xf]Og . tTsfn\k|rngdf /x]sfrf/
j6f s/sf] ;6\6fdf o; s/sf] z'?jft u/LPsf] xf] . o; s/sf] ;kmnsfof{Gjogsf]
nflusd{rf/L,Joj;foLtyfpkef]Qmf ;d]tnfO{ ;r]t u/fpgljleGgk|oTg u/LPsf] kfOG5 .
#= btf{sf] y]|;xf]N8M
;fgfJoj;foLnfO{ d'Noclej[l4 s/ k|0ffnLaf6 aflx/ /fvLlglZrtsf/f]jf/ eGbf a9Lsf] sf/f]jf/ ug]{nfO{
d"=c=s/dfbtf{ x'g'kg]{ k|fjwfg /fvLPsf] x'G5 . o;af6 d'=c=s/sf] nfuLcfjZos kg]{ cf}krf/Lstf k'/f
ug{ ;Sg] Joj;foLnfO{ dfq o; k|0ffnLn] ;d]6\g vf]lhPsf] x'G5 . ljleGgd'n'sdf ;d]t y]|;xf]N8sf]
k|fjwfg /x]sf] kfOG5 . sltsf/f]jf/nfO{ y]|;xf]N8sf] ;Ldf /fVg] eGg] laifo ;DalGwtd'n'ssf] cy{Joj:yf,
sf/f]jf/sf] cj:yftyfd'Nol:ylt ;d]tnfO{ ljrf/ u/]/ lgwf{/0f u/LPsf] x'G5 .
$= ljutsf cEof;x? M
lj=;+= @)%$ ;fndfu{ ! ut] nfu" ePsf] o; d"=c=s/ sfg"gdf !) nfv y]|;xf]N8 sfod
:dfl/sf @)&#
77
u/LPsf] lyof] . ;fljsljs|Ls/ P]g cg';f/ btf{ ePsfJolQmkmd{x?d'Noclej[l4s/dfbtf{

gePklgd'Noclej[l4 s/ p7fpg kfpg] u/L Joj:yf u/LPsf] .
lj=;+= @)%% sf] cfly{s P]g af6 ?= #) nfvy|];xf]N8 sfod u/LPsf] .
lj=;+= @)%^sf] cfly{s P]g af6 ?=@) nfvy|];xf]N8 sfod u/LPsf] . lj=;+= @)%&, @)%*,
@)%(,@)^) tyf @)^! ;Dd o;}nfO{ lg/Gt/tflbO{Psf] .
lj=;+=@)^@ dfsf/f]jf/s]f c+ssf] cltl/Qmsf/f]jf/sf] k|s[lQsf] cfwf/dfd'Noclej[l4s/dfbtf{
ug{] Joj:yf u/LPsf] . o; cg';f/ dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kfnLsftyfcfGtl/s
/fh:jljefun] tf]s]sf] If]qleq xf8{j]o/, ;]lg6/L, kmlg{r/ lkmSr/,kmlg{l;, c6f]df]jfON;,
On]S6f]lgS; jfdfj{nsf] sf/f]jf/ u/]dfclgjfo{ ?kdfbtf{ ug{'kg{] Joj:yf u/LPsf] .;fy} s'g}
dlxgfdfb'O{ nfvjf ;f] eGbf a9L ?k}ofsf] ljqmLePdfklg d"=c=s/dfbtf{ ug{'kg{] Joj:yf
u/LPsf] .
cf=a= @)^$ df c:yfoL ?kdfcfof]hgfug]{ k|bz{gL, d]nf, tyf o:t} cGosf/f]jf/sf] xsdf
c:yfoL btf{ ;DaGwLlaz]if Joj:yful/Psf],clgjfo{ btf{ ug{] a:t'x?sf] ;"rLyKb} nluPsf],
cf=a=@)&@ dflautafx| dlxgfdf j:t'sf] xsdfkrf; nfv ?k}o+ f a9Lsf]sf/f]jf/ / a:t' tyf ;]jfldl>t
/ ;]jfxsdfbznfv ?k}o+ f a9Lsf] sf/f]jf/ug{] JolQmn] d'=c=s/dfbtf{ ug'{ kg]{ k|fjwfg /x]sf] 5 .
%= xfnsf] k|fjwfg M
lautafx| dlxgfdf j:t'sf] xsdfkrf; nfv ?k}o+ f a9Lsf]sf/f]jf/ / a:t' tyf ;]jfldl>t /
;]jfxsdfaL; nfv ?k}o+ f a9Lsf] sf/f]jf/ug{] JolQmn] d'=c=s/dfbtf{ ug'{ kg]{ k|fjwfg /x]sf] 5 .
s/nfUg] a:t' Ps k6sdf ?= !) xhf/ eGbf a9Lsf] cfoftug]{ JolQmn] d"=c=s/ btf{ ug'{kg]{
k|fjwfg 5 .
;fljsdfsfod /x]sfJolQmsf] 6]lnkmf]g dx;'n 3/ axfnnufotsfvr{sf] cfwf/df
d"=c=s/dfbtf{ ug{] Joj:yfnfO{ x6fO{Psf] .
?=!) nfveGbf a9L /sdsf] s'g} a+s
} af6 Joj;flos qm0f k|fKt u/]dfklgbtf{ ug{k' g{] k|fjwfg 5 .
o:tf ljleGgk|oTgx?n] d'=c=s/dfbtf{ ug{]sf] ;+Vof t a9\of] t/ s/ ljj/0f k]z gug{] (Non filer ) sf]
;+Vof a9\of] . o;/L kl/df0ffTds ?kdf ;kmntfk|fKtePtfklg u'0ffTds ?kdf ;kmntfk|fKtug{ ;lsPg .
sltkodfgL;x? Threshold g} /fVggx'g] ts{ klg u/]sf] kfO{G5 . csf{]lt/ xfnsf] Threshold dfcem}
a9fpg' k5{ eGg]x? klg 5g\ t/ lt ;j} xr'jfsf] cfwf/dfelg/x]sf] b]lvG5 . o; ;DjGwdflj:t[t
?kdfcWoog, cg';Gwfg u/]/ dfqlgZsif{dfk'Ug ;lsG5 .
lo ljleGgk|oTgsfcfwf/df d'=c=s/df b]xfoadf]lhd s/bftfx? btf{ePsf 5g\ t/ lt s/bftfslt :t/Lo
5g eGg] ljifoykcWoogs} ljifo /x]sf] 5 .
:dfl/sf @)&#
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Tfflnsf g=+ !
D"fNoclej[l4 s/dfbtf{ ePsf s/bftfsf] ljj/0f
l;=g+=
cf=a=
YfkePsf s/bftf
!=
@)%%)%^;Dd
(^(@
@=
@)%^)%&
*%!@
#=
@)%&)%*
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##^*
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^=
@)^))^!
%*@)
&=
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%^)@
*=
@)^@)^#
&)%%
(=
@)^#)^$
^@$)
l;=g+=
cf=a=
YfkePsf s/bftf
!)=
@)^$)^%
^&!)
!!=
@)^%)^^
(*&@
!@=
@)^^)^&
!#)#!
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!%&($
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^= Jojxf/df b]lvPsf ;d:of M

gLltut ?kdfcl:y/ x'+bf s/bftfdfcGof}ntfeO/xg],
y|];xf]N8 eGbf w]/} a9L sf/f]jf/ u/]sfJoj;foLcem} klgd'=c=s/dfbtf{ ePsf 5}gg, To:tf;j}
Joj;foLnfO{ s/ k|zf;gn] k|df0f ;lxt sf/jfxL ug{ ;xh 5}g,
Go"gljhsLs/0fsf] sf/0f ahf/ d"NoeGbflas} sdd"Nosf] dfq n]vf+sg ePaf6 oyfy{df
y|];xf]N8 eGbf w]/} a9L sf/f]jf/ u/]/ klg d'=c= s/sf] bfo/fdf cfPsf 5}gg\,
s/ k|zf;gdfk|jz
] ug{ ;/n ePtfklglg:sg-exit_ljleGg ;d:of/x]sf] 5 eGg] u'gf;f] /x]sf] 5,
O{sd;{nfO{ s;/L s/ k|0ffnLdf cfj4 u/fpg] eGg] ;d:of /x]sf],
Zf]o/ bnfn, xf]:6]n ;+rfngug{] Joj;fodf d'=c=s/ cfslif{t x'g] gx'g] eGg] :ki6gePsf],
;]jf If]qdf :ki6 sf/f]jf/sf] clen]vsf]cefjsf] sf/0fd'=c= s/dfbtf{ ug{ sl7gfO{ ePsf],
d"=c=s/ sfg"g / cGt/;DalGwtcGosfg"gaLrce}m tfnd]n gldNg' pbfx/0fdf ;fj{hlgs
v/Lbsfg"gn] ;/sf/L lgsfon] % xhf/ a9Lsf] a:t' jf ;]jf v/Lbubf{ d'=c= s/dfbtf{
ePsfl;tdfqug'{ kg]{ k|fjwfg 5 hjls d'=c=s/ sfg"gn] ?=%) nfv ;Ddsf] a:t'sf] sf/f]jf/
ug]{ cfk"lt{stf{nfO{ d"=c=s/dfbtf{ ug{ gkg]{ k|fjwfg 5 .
&= ;dfwfgsf nflu s]xL ;'emfjx? M
y]|;xf]N8 sltsfodug]{ eGg] ;Gbe{df lj:t[t ?kdf cWoog u/]/ lglZrt u/L ;s]kl5 slDtdf
% aif{ kl/jt{g gug]{,
k"0f{ ?kdf sf/f]jf/ d"Nodf e+;f/ hf+rkf; ug{] Joj:yf af6 dfqoyfy{ d"Nodfljln x'g] x+'bf
o; tkm{ gLltut ?kdf Joj:yf ldnfpg],
e+;f/ ljefu, cfGtl/s /fh:jljefutyf /fh:j cg';Gwfg ljefu ljr k|ljlwsf] dfWodaf6
;"rgf ;+hfnlgdf{0f tyfk|of]u ug{],
sf/f]jf/ ljz]ifsf] cfwf/df ljutdf clgjfo{ btf{ u/LPsf s/bftfnfO{ ;xh ?kdfbtf{ vf/]hL ug]{
Joj:yf ug],{
;/sf/L lgsfon] d'=c=s/dfbtf{ ePsf ;+u v/Lbug'{ kg]{ /sdsf] ;Ldfkf+rxhf/ af6 ?= #)
xhf/ k'ofpg' kg]{,
O{sd;{ sf] dfWodaf6 x'g] sf/f]jf/nfO{ s/ k|zf;gsf] ;"rgf ;+hfndf Nofpg] u/L sfg"gL
tyf k|ljlwut ?kdf Joj:yfkg ug{],
oL ;du| ljifodf s/ k|zf;gsf] hgzlQmnfO{ cBfjlws u/fpg],
:dfl/sf @)&#
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*= lgisif{ M
xfnsf aif{x?df ck|ToIf s/nfO{ g} /fh:jsf] d'Vo cf}hf/sf] ?kdf ljZjJofkL ?kdf u|x0f ul/Psf]
/ g]kfnsf] xsdf d'No clej[l4 s/nfO /fh:jsf] d]?b08sf] ?kdf lnOPsf] 5 . o;sf] ;kmn ?kdf
sfof{Gjog ug{sf] nflu gLltut ?kdf :ki6 x'g'k5{, sfg"gx? :ki6 / :yL/ x'g'k5{, To;} u/L s/
k|zf;g ;Ifd x'g'k5{ . To:t} s/bftfx? :jR5 sf/f]jf/ ug]{ / pkef]Qmx? hfu?s x'g' h?/L 5 .
lj=;+=@)%$ ;fnsf] t'ngfdf lj=;+= @)&# ;fndf cfOk'Ubf d"No clea[l4 s/ k|0ffnLdf w]/} ;'wf/
ePsf] b]lvG5, h;nfO{ /fh:jdf o;sf] a9\bf] of]ubfg, s'n ufx{:y pTkfbg;+usf] o;sf] cg'kftn]
k'li6 ub{5 . t/ ahf/df v'b|f sf/f]jf/sf] cWoog ubf{ d'=c=s/ ljhssf] k|of]udf Joj;foLn] sGh':ofO{
ug]{ / pkef]Qmfx?n] ljn dfUg] gu/]sf] Jojxf/ eg] /fd|f] dfGg ;lsb}g . kfrf}+ s/ lbjzsf] ;Gbe{df
;j} pkef]QmfnfO{ lan lnP/ dfq ;fdfg v/Lb ug{ k|f]T;flxt ug{' kb{5 eg] Joj;foLn] clgjfo{ ?kdf
ljn hf/L ug{] jftfj/0f agfOg' kb{5 .
;Gbe{ ;fdfu|LM
cy{dGqfno, cfly{s P]gx?, ah]6 aQmJox? .
pRr:t/Lo s/ k|0ffnL k'g/fjnf]sgcfof]u @)&! sf]k|ltj]bg, cy{ dGqfno .
cfGtl/s /fh:jljefu, aflif{s k|ltj]bgx?, WWW.ird.gov.np.
d"Noclej[l4 s/ P]g, @)%@tyfd"Noclej[l4s/ lgodfjnL, @)%# .
:dfl/sf @)&#
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:dfl/sf @)&#
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lghL If]qsf] ck]IffM pBd lzntf d}qL s/ k|0ffnL

xf]dgfy u}/]
lgb]{zs
g]kfn pBf]u kl/;+3
k[i7e"dL
kl5Nnf] ;do ;a} /fhgLlts bnx?n] cfkm\gf b:tfj]hdf k|dv
' Ph]08fsf ?kdf ;+d4[ -gofF_ g]kfn lgdf0f{nfO{
;dfj]z u/]sf 5g\ . ;f]xL cg'?k ag]sf ljleGg ;/sf/sf cjwf/0ffsf ;fy} gLlt tyf sfo{qmdx?df klg
b't| cf}Bf]lus ljsf;, /f]huf/L >[hgf/ pRr cfly{s j[l4sf ljifo s]xL g s]xL ?kdf ;dfj]z ePsf] kfOG5 .
Ph]08f jf of]hgf agfpg' / ;d[l4sf] ;kgf b]Vg' / b]Vg l;sfpg' unt xf]Og, lsgeg] ;kgfg b]v;
] Dd jf
lglZrt nIo klxrfg gu/];Dd ;kmntf xft nfUb}g eGg] tYo :yflkt eO;s]sf] 5 .
cfly{s ;d[l4 eGgdf htL ;lhnf] / cfsif{s 5, xfl;n ug{ TotL g} sl7g 5 . cfly{s ;d[l4 jf ljsf;sf]
k"j;
{ t{ pBdlzntf xf] . pBdlzntfaf6 g} lj1fgk|ljlwsf] ljsf;, cf}Bf]lus/0f / /f]huf/L >[hgfsf
;fy} cfoftk|lt:yfkg / lgof{t k|j4{g h:tf cfly{s ;d[l4sf kl/;"rsx?dfck]lIftlbzfdf ;'wf/ Nofpg
;lsG5 . h'glghL If]qsf] ;d'lrt ljsf; / lj:tf/ lagf ;Dej 5}g . To;}n] cfly{s ;d[l4sf] ;kgf af8\
g] ;a} kIfaf6 d'ns
' df g} pBdlzntf-gLhL pBdsf]_ ljsf;df hf]8 lbg'sf] ljsNk 5}g . To;sf nflu
b]zsf] /fhgLlt / cy{gLltsf] afu8f]/ ;DxfNg]x?sf] af]nfO{ / sfd u/fO{df tfbfTDotf x'g' cfjZos 5 .
;a} k|sf/sf c;n af]nL / ljrf/nfO{ Jojxf/df nfu' ug{ ;lsg] ul/ gLlt tyf sfg'gx? th'{df u/]/
k|efjsf/L sfof{Gjog df hf]8 lbg' clxn]sf] cfjZostf xf] . lghL If]q / pBdlzntf;Fu hf]l8Psf]
;a}eGbf k]lrnf] kIfdWo] Ps d'n'ssf] s/ k|0ffnL xf], h;sf sf/0f pBdlzntf ljsf; / lj:tf/ dfq}
x'b}g dg{ jfknfog ;d]t x'g ;S5 .o;y{, d'n'ssf] ;du| s/ k|0ffnL cf}Bf]lus tyf Joj;fo d}qL
dfq geP/ :jR5, kf/bzL{ / lghL pBdsf nflu pTk|]/s x'g' h?/L 5 .
s/ gLlt
s/ nf]ssNof0fsf/L /fHo ;~rfngsf] ;|ft] dfq geP/ /fHo k|lthgtfsf] ;t{ /lxt of]ubfg klg xf] .
To;}n] s/ ltg'{ hgtfsf] bfloTj xf] . t/, s/nfO{ /fHo tyf ;/sf/L clwsf/Lx?n] hgtfdfly zf;g ug]{
cf}hf/sf ?kdf k|of]u ug{ ;Sg] jftfj/0f aGg glbg] u/L s/ gLltsf] th'd{ f ul/g' k5{ . ;fy} /fHok|ltsf]
of]ubfg -s/_ nfO{ ;Ddfgk"js
{ lgjf{x ub}{ ubf{ s'g} klg gful/s jf pBdLn] cfkm' cGofo jf cK7\of/f]df
k/]sf] cg'ej ug]{ kl/l:ytL >[hgf gxf]; eGg] ljifodf klg s/ gLltn] oy]i7 Wofg k'ofPsf] x'g' k5{ .
t;y{, s/ gLlt lgdf{0fsf qmddf s/sf ljZjJofkL ;j{dfGo l;4fGtx? h:t}M ;dfgtf, ;xhtf,
ldtJolotf, pTkfbglzntf cflbdf cfwfl/t x'g' kb{5 . s;}n] klg s/df dfWodaf6 cg'lrt kmfObf
:dfl/sf @)&#
83
lng ;Sg] l5b| s/ gLltdf /xg' x'Fb}g . To;}n] AolQm tyf ;+:yfsf nflu s/sf] bfo/f ;dfgx'g' k5{ .
/fh:j j[l4sf nflu bfo/fdf cfPsf s/bftfx?af6 dfq} cltl/Qm s/ c;'nL ug]{ gLlt plrt x'b}g .
a? s/sf bfo/f lj:tf/ u/]/ /fh:j a9fpg] gLlt cjnDj gul/g' Gofof]lrt x'G5 .
;a}eGbf dxTjk"0f{ ljifo /fHosf] s/ gLlt /fh:jd'vL dfq} x'g' x'bF g} . a? pBdlzntf, Joj;flostf
ljsf; / nufgL d}qLx'g' k5{ . s/ k|zf;g jf k|zf;snfO{ jflif{s ?kdf a9\bf] b/df /fh:j j[l4sf] nIo
lng'sf] ;f s/ gLltn] cf}Bf]lus nufgL, /f]huf/L, pTkfbg / lgof{t j[l4sf] nIo lng' pko'Qm x'G5 .
oL ;a} tYox?sf] dgg\ ul/ g]kfn h:tf] cNkljslzt d'n'sdf pBf]u Joj;fo -pBdlzntf_ d}qL
s/gLlt cjnDjg u/L k|efjsf/L sfof{Gjojgdf hf]8 lbg' clxn]sf] cfjZostf xf] . ;fy} s'g} klg
ljifo cfkm}df k"0f{ gx'g] ePsfn] s/bftfsf] u'gf;f] ;'gjfO{sf nflu :ki6 gLlt cjnDjg u/L pBf]u
Joj;fo / s/ k|zf;gsf] Ps cfk;nfO{ x]g]{ b[i6Lsf]0fdf kl/jt{g ul/g' pko'Qm b]lvG5 .
Gfful/sx?sf] cfo tyf ;DklQsf] ljj/0f cBfjlws ug{ / cfly{s kf/bzL{tf clej[l4 ug{ ljk|]if0f cfo
tyf ljB'tLo k|0ffnLaf6 x'g] sf/f]af/nfO{ lgoldt ?kdf clen]lvs/0f ug]{ / s/ k|0ffnLdf ;dfj]z
ug]{ gLlt ut Joj:yf ug'{ kg]{ .
s/ sfg'g
;do qmd ;Fu} cy{tGqsf] ;+/rgf, dflg;sf cfly{s ultljlwsf] k|s[tL / pkef]Qmfsf] Jojxf/df Jofks
kl/jt{g cfO;s]sf] 5 . o:tf] cj:yfdf s/ sfg'gx?nfO{ cfjZostf cg';f/ kl/jt{g / ;+zf]wg ub}{
;do ;fk]If agfpFb} n}hfg' cfjZos 5 . t/, Joj;flos jftfj/0fsf] cg'dfg g} ug{ g;lsg] ul/
l56f] l56f] kl/jt{g eg] ug{'x'b}g .
s/ sfg'gx?nfO{ ;a}eGbf dfly /fv]/ cGo sfg'gn] u/]sf Joj:yf/ ;x'lnot nfu' g} gx'g] jf sf6\g ;Sg] cl;ldt
clwsf/ plrtgx'g] ePsfn] o;df ;do ;fk]If kl/dfh{g ul/g' kg]{ . dxfn]vf kl/Ifssf] sfof{no clxn] ;Ddgub
-Cash_ n]vf k|0ffnLdf dfq} cfwfl/t ePsfn] pwf/f] -Accrual_ n]vf k|0ffnLnfO{ klg sfg'gL dfGotf lbg' kg]{ .
clxn ];Ddsf s/ sfg'gx? s/bftfsf] xslxt / clwsf/sf ljifodf df}g 5g\ . ;fy} s/bftfsf] xslxt
;+/If0f ug{ / u'gf;f] ;'gjfO{ ug{ s'g} :jtGq lgsfo 5}g . To;}n], s/ sfg'gx?df s/bftfsf] xslxt
/ clwsf/ ;'lglZrt ub}{ u'gf;f] ;'gjfO{ Goflos pkrf/sf] ljifodf :ki6 Joj:yf ;lxtsf] s/ k|0ffnL
Joj;fo tyf pBdlzntf d}qL x'g ;S5 .
s/ clwsf/Lsf] :jljj]ssf] k|of]u tyf k|zf;gsf] thlahL clwsf/lg0f{o Go"lgs/0f ug{ / s/bftfn]
Aoxf]g{' kg]{ cgfjZos ;f:tL sd ug{ sfg'g, lgodfjnL tyf ljlgodfjnL cflbdf tf]lsP cg';f/sf],
tf]lsPsf] 9fFrfdf, ===cGoq h];s
' } n]lvPsf] ePklg, ===b]vL=====;Dd, ====jf========jf===== h:tf zAbfjnLx?sf]
k|of]u cTofjZos :yfgdf afx]s gul/sg sfg'g lgdf{0f u/]/ sfof{Gjog ug{ cfjZos b]lvG5 .
Joj;flos of]hgfsf] Ps cleGg c+u s/ of]hgf -Tax planning_ nfO{ sfg'gL dfGotf lbg' k5{ .
o;nfO{ s/ 5nLsf ?kdf lng] ul/Psf] 5 . s/sf d'2fdf s/ ;+jGwL sfg'gx? dfq} cfslif{t x'g] /
;DkQL ;'l4s/0f tyf cft+ssf/L nufgL lgoGq0f -AML-CTF_ h:tf sfg'g cfslif{t gx'g] u/L :ki6
:dfl/sf @)&#
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sfg'gL Joj:yf ug'{ kg]{ . ;fdlos s/ c;'n P]g @)!@ n] g]kfn ;/sf/nfO{ cl;ldt clwsf/
k|Tofof]hg u/]sf] 5 . To;}n] o; P]gnfO{ ;do ;fk]If kl/dfh{g ug'{ ckl/xfo{ ePsf] 5 .
s/ k|zf;g
s/ k|zf;gdf ljBdfg nfdf] / em0eml6nf] k|so[ fnfO{ r':t, ;/n / ;+lIfKt agfpFb} :jR5, kf/bzL{ /
k|0ffnLdf cfwfl/t hgpQ/bfoL s/ k|zf;gsf] lgdf{0f ePdf dfq d'ns
' df Joj;fo ug]{ jftfj/0f ;'wf/ eP/
pBdlzntfsf] ljsf; x'G5 . s/bftfx?nfO{ em0em6/lxt ?kdf s/ ;DjGwL ;]jflng / s/ e'QmfgLsf qmddf
306f}F nfdf] nfOg j:g' kg]{ jfWotfsf] cGTo ug{ cgnfOg ;]jfnfO{ yk k|efjsf/L agfpFb} s/bftfsf] kfos
kg]{ h'g;'s} a}s
+ af6 klg s/ e'QmfgL ug{ ldNg] Joj:yf ePdf s/ k|zf;g r':t x'g ;S5 .
ljBdfg s/ k|zf;gnfO{ k'gM;+/rgf u/]/ r':t, ;/n / em0em6 /lxt agfpg ljleGg txut ?kdf
clwsf/ k|Tofof]hg u/]/ x/]s txsf clwsf/Lx?nfO{ lglZrt clwsf/ lbg] / To;df k"0f{ pQ/bfoL
agfpg] Joj:yf x'g cfjZos 5 . ljB'tLo dfWodaf6 s/ bflvnf ug]{ u/]/ cfjZos ljj/0f k]z
u/]kl5 :jtM k|dfl0fs/0f ug]{ Joj:yf ug'{ kb{5 .
s/ k|zf;gsf] lg0f{o k|s[ofnfO{ ;+l5Kt / ;/n agfP/ s/bftf ;]jfnfO{ l56f], 5l/tf] / k|efjsf/L
agfpg' kg]{ . s/ k|zf;gnfO{ yk k|efjsf/L agfpg s/bftfn] tf]lsPsf] ldltdf s/ ljj/0f bflvnf
gu/] sf/jfxL x'g] Joj:yf eP h:t} s/ clwsf/Lx?n] klg k|s[of k'ofP/ cfPsf] lgj]bgjf d'4f
tf]lsPsf] cjwLdf ;DkGg gu/]df sf/jfxL ug]{ sfg'gL Joj:yf ug'{ kg]{ .
s/ sd{rf/Lx?sf nflu lgl:rt sfo{ljlw ;lxtsf] cfrf/ ;+lxtf agfP/ nfu' ug]{ . To:tf] cfrf/
;+lxtf kfngf gug]{ / s/bftfnfO{ cg'lrt b'Mv lbPdf / s/ clws[tsf] lg0f{o jf Jojxf/sf sf/0f IftL
ePdf To;sf] Ifltk"tL{ ;lxt sf/jfxL ug{ ;Sg] clwsf/ ;lxtsf] cg'zf;g ;ldlt lgdf{0f ug]{ .
pk;+xf/
;/sf/L tYof+s cg';f/ ut Ps bzsdf b]zsf] cfly{s j[l4 b/ jflif{s cf};t $ k|ltztsf] xf/fxf/Ldf
/x]sf] 5 . ;/sf/sf] nIo cg';f/ ljsf;lzn d'n'ssf] ;d'xdf :t/f]lGt x'g cfufdL jif{x?df jflif{s
& b]lv * k|ltztsf b/n] cfly{s j[l4 ug{ cfjZos 5 . t;y{ of] nIo xfl;n ug{ ;dli6ut cfly{s
gLltdf Jofks kl/jt{g ug'{ kg]{ r'gf}lt 5 . o;} l;nl;nfdf j[xt cf}Bf]lus pTkfbg / k'jf{wf/ lgdf{0f
h:tf If]qdf k"FhLsf] ck{ofKtf gxf]; egLcfly{s lgltsf] Wofg s]lGb|t x'g' h?/L 5 . o;sf] nflu art
pTk|]l/t ug{ ;Sg] s/ gLlt sfof{Gjogdf cfpg' kg]{ x'G5 . artnfO{ pTkfbgzLn If]qdf nufgLdf
kl/0ft ug]{ k|ltkmn lbg If]qx?nfO{ k|fyldstf lbg' kg]{ x'G5 .
dfly pNn]v ePem} ljifo xf] Joj;fo d}qLs/ gLlt tyf sfg'g / s'zn s/ k|zf;gsf] dfWodaf6 pBdlzntf
ljsf; / nufgL pTk|l] /t ug{ ;Dej x'G5 . ;fy} clxn] ljleGg dfWodaf6 eO/x]sf] k"h
F L knfogsf] /f]Sg dfq
xf]Og gofF :jb]zL / ljb]zL nufgL leqfpg klg s/ Jojxf/, ;+:s[lt / gLlt a9L nufgL d}qL x'g' k5{ . d'ns
' df
;+lrt k"h
F Lsf] clwstd ?kdf pkof]u ug{ s/ k|0ffnLdf ;+:yfut ;'wf/ u/L pbf/ s/ gLlt canDag ul/g'
kg]{ x'G5 . :j]lR5s s/ ;xefuLtfsf] dfWodaf6 s/sf] cfwf/ / bfo/f lj:tf/ ug'{ kg]{ vfFrf] 5 . sfg"gL /fHosf]
d"No / dfGotfnfO{ ;+:yfut ug{ s/ k|zf;gdf kf/blz{tf, hjfkmb]lxtfsf] cj:yf >[hgf x'g' kg]{ b]lvPsf] 5 .
:dfl/sf @)&#
85
:dfl/sf @)&#
86
bf]xf]/f] s/ d'lQm ;Demf}tf / g]kfn

slkn k|;fb ;'j]bL
k|d'v s/ clws[t
s/bftf ;]jf sfof{no, afnfh'
kl/roM
jt{dfg ljZj a9\bf] cfly{s ljsf; tyf ljZj ahf/Ls/0fsf sf/0f ;f+3/' f] x'b+ } uPsf] 5 . s'g} klg b]z
cGo b]zx?af6 PlSnP/ ;DkGg / ljsl;t x'g ;Sg] cj:yf 5}g . s'g} klg b]z, rfx] Tof] ljsl;t xf]; jf
cljsl;t, cfly{s ljsf;sf nflu a}bl] zs nufgL, cfw'lgs k|ljlw, ljz]if1 cflbsf] cfjZostf kb{5 / ;j}
k|sf/sf ljsf;sf cjojx? Pp6} b]zdf x'g' ;Dej 5}g . b]zx?sf ljr k"h
+ L, >dzlQm, sRrf kbfy{ tyf
k|ljlwsf] pknAwtf Psgf; x'b+ g} . s'g} b]zsf] cy{tGq k"h
+ Lk|wfg x'G5 eg] s'g} b]zsf] cy{tGq >dk|wfg x'G5 .
k"h
+ Lk|wfg cy{tGq ePsf] b]zaf6 k"h
+ L sd tyf >dzlQm a9L ePsf] b]zdf k"h
+ L nufgL x'g ;S5 . To;}u/L
>dk|wfg cy{tGq ePsf] b]zaf6 k+h
" L a9L ePsf] b]zdf >dzlQm hfg ;S5 jf ;f]xL b]zdf k+h
" L leq\ofO{
pknAw >dzlQmsf] ;b'kof]u x'g ;S5 . k|ljlw klg k"h
+ L jf >dzlQm a9L ePs]f b]zdf cfjZostf cg';f/
lelqg] ub{5 . o:tf] cj:yfdf Ps b]zsf jfl;Gbf JolQmn] csf]{ b]zdf k"h
+ L nufgL ug],{ csf]{ b]zdf uO{ cfo
cfh{g ug]{ jf k|ljlw x:tfGt/0f ug]{ ub{5g\ . t/ o:tf] lqmofsnfk d'VotofM lt ;DalGwt b]zx?n] cjnDag
u/]sf s/ sfg"g4f/f lgb]l{ zt x'G5 . Psftkm{ k"hL nufgL jf >dzlQmsf] k|of]u jf k|ljlw x:tfGt/0faf6 ePsf]
cfodf h'g b]zdf cfo k|fKt ePsf] 5 ;f] b]zsf] sfg"g cg';f/ s/ nfUg] x'G5 eg] csf]t{ km{ s'g} klg jfl;Gbf
JolQmsf] cfkm\gf] b]zdf ePsf] cfo nufot h'g;'s} b]zdf cfo ePsf] ePklg s/ nufpg] clwsf/ afl;Gbf
/x]sf] b]znfO{ x'G5 . jfl;Gbf JolQmnfO{ cfk'm jfl;Gbf /x]sf] b]zdf cfk'mn] k|fKt u/]sf] cfodf s/ nfUg] / cGo
b]zaf6 ePsf] cfo cfh{gdf pQm b]zdf ;d]t s/ nfUg] cj:yfdf pQm JolQmsf] Pp6} cfodf bf]xf]/f] s/
nfUg] cj:yf l;h{gf x'g ;S5 . o;/L Pp6} JolQmsf] Pp6} cfodf b'O{ b]zdf s/ nfUg] cj:Yff l;h{gf x'b+ f
lt b]zx? ljr x'g] k"h
+ L nufgL jf >d pkof]u jf k|ljlw x:tfGt/0fdf c;/ kb{5 . To;}n] s'g} klg JolQmsf]
Pp6} cfodf b'O{ b]zdf s/ gnfUg] jf s/ nfu]tf klg jfl;Gbf gePsf] b]zdf e'Qmfg u/]sf] s/ ldnfg ug]{
Joj:yfsf] ;'lglZrttfsf nflu ljleGg b]zx?sf jLrdf bf]xf]/f] s/ d'lQm ;Demf}tf ug]{ ul/G5 . pQm s/
d'lQm ;Demf}tfdf s'g JolQmsf] s'g jf s:tf] cfodf s'g b]zdf s/ nfUg], pQm cfodf slt b/df s/ nfUg],
csf]{ b]zdf lt/]sf] s/ jfl;Gbf /x]sf] b]zdf s;/L ldnfg ug]{ jf slt ldnfg ug]{ eGg] ljifox? :ki6 ?kn]
Joj:yf ul/Psf] x'G5 . t;y{, bf]xf]/f] s/ d'lQm ;Demf}tfn] s/bftfx?nfO{ bf]xf/f] s/ gnfUg] cj:yfsf] l;h{gf
u/L cy{tGqnfO{ nufgLd}qL agfO{ ;du| cy{tGqsf] ljsf;sf nflu dxTjk"0f{ e"ldsf lgjf{x ub{5 .
bf]xf]/f] s/ d'lQm ;Demf}tfsf] p4]ZoM
s'g} JolQmn] u/]sf] cfosf cfwf/df b'O{ b]zdf s/nfUg] cj:yf l;h{gf x'g ;S5, h:t} Joj;flos gfkmf jf
nfef+zdf cj:Yff cg';f/ b'j} b]zdf s/ nfUg] x'g ;S5 . csf]t{ km{ b'j} b]zn] Pp6} JolQmnfO{, Pp6} cfodf /
:dfl/sf @)&#
87
Pp6} ;dofjlwdf b]zsf] sfg"gsf] leGgtfsf sf/0f s/ nufpg] cj:yf l;h{gf x'g ;S5 . o:tf] cj:yfdf
Pp6} JolQmsf] Ps} cfodf Ps} ;dofjlwdf bf]xf]/f] s/ nfUg] cj:yfsf] cGTo ug{sf nflu b'O{ b]zsf ljr
bf]xf]/f] s/ d'lQm ;Demf}tf ug]{ ul/G5 . t;y{ bf]xf]/f] s/ d'lQm ;Demf}tfsf] d'Vo p2]Zo s/bftfnfO{ bf]xf]/f] s/
nfUg] cj:yfaf6 d'lQm lbnfpg' g} xf] . bf]xf]/f] s/ d'lQm ;Demf}tfsf] p2]Zox? lgDgfg';f/ 5g\M
-s_ bf]xf]/f] s/ nfUg] tyf s/ g} gnfUg] cj:yfsf] lg/fs/0f ug'{,
-v_ b]zx?sf ljr s/f/f]k0f ug]{ clwsf/sf] af+8kmf+8 ug'{,
-u_ b'O{ b]zsf] s/ k|zf;gsf ljrdf b'O{klIfo ;dGjo sfod ug'{,
-3_ b'O{ b]zsf ljrdf s/ ;+sng tyf ;"rgf cfbfg k|bfgdf ;xof]u ug'{,
-8=_ b]zx? ljr ePsf s/ ;DalGw ljjfbx?sf] ;dfwfg ug'{,
-r_ pknAw cfly{s >f]tx?sf] ;d'lrt 9+un] af+8kmf+8 ug'{,
-5_ k"hLsf] cfoft tyf lgof{tnfO{ Jojl:yt ug'{,
-h_ ljZj Jofkf/, nufgL tyf ;du| cfly{s ljsf;nfO{ k|f]T;fxg lbg' .
bf]xf]/f] s/ d'lQm ;Demf}tf lsg ul/G5 <
ljz]ifu/L bf]xf]/f] s/ d'lQm ;Demf}tf Jofkf/ ;xhLs/0f tyf nufgLd}qL jftfj/0f l;h{gf ug{sf nflu
ul/G5 . bf]xf]/f] s/ d'lQm ;Demf}tf ug'{sf k|d'v sf/0fx? lgDg adf]lhd 5g\M
-s_ b]zx?sf ljrdf ePsf] Jofkf/df b]lvPsf] Jojwfgx?nfO{ lg/fs/0f ug{,
-v_ bf]xf]/f] s/ nfUg] cj:yf jf s/ gnfUg] cj:yfsf] lg/fs/0f u/L nufgL k|j4{g ug{,
-u_ k|ltikwf{nfO{ eGbf t6:ytf (Neutrality) nfO{ a9fjf lbg .
s/bftfnfO{ bf]xf]/f] s/ d'lQm bLuf] ?kdf s;/L ug]{ eGg] ljifo dxTjk"0f{ xf] . bf]xf]/f] s/ d'lQm ;Demf}tf lbuf] x'gsf
nflu Psflt/ b'j} b]zsf] s/ sfg"gnfO{ nfdf] ;do;Dd kl/jt{g gx'g] ;'lglZrttf k|bfg u/]/ tyf bf]xf]/f] s/
d'lQm ;Demf}tfdf ePsf] Joj:Yffx?nfO{ :jb]zL s/ sfg"geGbf dfly /fv]/ ;Demf}tf ug'k{ b{5 eg] csf]t{ km{ jfl;Gbf
JolQmsf] s/ ;DalGw clwsf/sf] ;+/If0f ub}{ s/ hf]lvdsf] ;"rgfx? ;d]t ;+sng ug'k{ b{5 .
bf]xf]/f] s/ d'lQm ;Demf}tfsf] cfwf/e"t l;4fGtx?M
bf]xf]/f] s/ d'lQm ;Demf}tf ljz]ifu/L tLg j6f cfwf/e"t l;4fGtdf cfwfl/t x'G5g\, lt lgDgfg';f/ 5g\M
-s_ >f]t l;4fGt (Source Principle): h'g b]zdf cfosf] >f]t x'G5, To; b]znfO{ pQm
cfodf s/ nufpg] klxnf] clwsf/ x'G5 .
-v_ jfl;Gbf l;4fGt (Residence Principle)M s/bftf h'g b]zsf] jfl;Gbf x'G5 To; b]znfO{
To; s/bftfsf] ljZje/L cfh{g u/]sf] cfodf s/ nufpg] clwsf/ x'G5 .
-u_ bf]xf]/f] s/ d'lQm l;4fGt (Elimination of Double Taxation): ljZjsf] h'g;'s} :yfgdf
:dfl/sf @)&#
88
k|fKt u/]sf] Pp6} cfodf Ps} ;dodf b'O{ jf ;f] eGbf a9L b]zx?df Ps} k6s bf]xf]/f] s/
nfUg' x'+b}g . ljb]zdf lt/]sf] s/ :jb]zdf lt/]sf] s/df ;dfof]hg ug{ lbP/ jf ljb]zdf
cfh{g u/L s/ ;d]t ltl/;s]sf] cfonfO{ s/ 5'6 lbP/ jf ;DalGwt b'O{ b]zljr s/sf]
af+8km+f8 u/]/ Pp6} cfodf bf]xf]/f] s/ nfUg] cj:yf x6fpg] ul/G5 .
bf]xf]/f] s/ d'lQm ;Demf}tfsf] k|sf/x?M
bf]xf]/f] s/ d'lQm ;Demf}tf b'O{ jf b'O{ eGbf a9L b]zsf ;/sf/x?sf ljrdf ul/G5 . bf]xf]/f] s/ d'lQm
;Demf}tf s'g] Ps ljifonfO{ ;d]6]/ jf a[xt ljifox? ;d]6]/ ul/G5 . o;/L ;Demf}tfdf ;d]l6g] ljifox?
tyf ;+nUg b]zx?sf cfwf/df bf]xf]/f] s/ d'lQm ;Demf}tfnfO{ lgDg k|sf/df ljefhg ug{ ;lsG5M
-s_ l;ldt ;Demf}tf (Limited Agreements): bf]xf]/f] s/ d'lQmsf nflu s/ ;DalGw s'g} ljifonfO{
dfq ;d]6]/ ul/g] ;Demf}tfnfO{ l;ldt ;Demf}tf elgG5 . pbfx/0fsf nflu xjfO{ oftfoft
;Demf}tf, ;"rgf cfbfg k|bfg ;Demf}tf cflbnfO{ lng ;lsG5 .
-v_ a[xt ;Demf}tf (Comprehensive Agreements): cfosf ;a} >f]tnfO{ ;d]6/] To;df k|efljt
x'g] s/sf Joj:yfx?nfO{ ;dfj]z u/L ul/g] ;Demf}tfnfO{ a[xt ;Demf}tf elgG5 . pbfx/0fsf nflu
g]kfnn] rLg, ef/t nufotsf b]zx?;+u u/]sf] bf]xf]/f] s/ d'lQm ;Demf}tfnfO{ lng ;lsG5 .
-u_ jx'klIfo ;Demf}tf (Multilateral Agreements)M b'O{ eGbf a9L b]zx? ljr ePsf] s/ d'lQm
;Demf}tfnfO{ jx'klIfo ;Demf}tf elgG5 . pbfx/0fsf nflu ;fs{ b]zx? ljr ePsf] s/ d'lQm
;Demf}tf jf o'/f]lkog o'lgog4f/f hf/L ul/Psf] s/ lgb]{lzsfnfO{ lng ;lsG5 .
-3_ l4klIfo ;Demf}tf (Bilateral Agreements): b'O{ b]z ljr ePsf] s/ d'lQm ;Demf}tfnfO{ l4klIfo
;Demf}tf elgG5 . pbfx/0fsf nflu g]kfn / ef/t ljr ePsf] s/ d'lQm ;Demf}tfnfO{ lng ;lsG5 .
bf]xf]/f] s/ d'lQm ;Demf}tfsf r/0fx? (Formulation):
bf]xf]/f] s/ d'lQm ;Demf}tfsf nflu lglZrt r/0fx? kf/ ug{ h?/L x'G5 . b'O{ jf b'O{ eGbf a9L b]zx?sf
ljrdf x'g] ;Demf}tf ePsfn] ;Demf}tfsf] k|f/lDes r/0f b]lv g} ljz]if Wofg lbg' h?/L 5 lsgsL Ps
k6s u/]sf] ;Demf}tfn] bL3{sfn ;Dd b]zsf] cy{tGqnfO{ c;/ ug{ ;Sb5 . bf]xf]/f] s/ d'lQm ;Demf}tfsf
k|d'v r/0fx? lgDgfg';f/ 5g\ .
-s_ s/ ;Demf}tfsf nflu ;dembf/L (Negotiation of a tax Treaty): k|ydtM s/ ;Demf}tf ug]{
qmddf s'g s'g ljifodf s/ ;Demf}tf ug]{, s:tf s:tf ljifox? ;d]6]/ s/ ;Demf}tf ug]{, s:tf
cfodf s'g b]zdf slt b/df s/ nfUg], s:tf cfodf jfl;Gbf b]zdf s/ nfUg], s:tf cfodf
cfo k|fKt x'g] b]zdf s/ nfUg], bf]xf]/f] s/ nfUg] cj:yf x6fpg s:tf pkfox? cjnDag
ug]{ h:tf ljifox?df :ki6 eO{ ;DalGwt b'j} b]z4f/f ;Demf}tfsf d:of}bfx? cfbfg k|bfg ug]{
ul/G5 . pQm d:of}bfx? cWoog u/L ;DalGwt b]zx?n] cfk\mgf cfk\mgf /fo ;lxt k|ToIf ?kdf
jftf{ ;d]t ul/ ;a} ljifodf Pp6f ;dembf/L agfpg] ub{5g\ .
-v_ d:of}bf lgdf{0f (Drafting of the Articles): ;Demf}tfsf nflu k|fKt d:of}bfsf ljifox?sf
:dfl/sf @)&#
89
;DaGwdf ;dembf/L alg;s]kl5 ;f]xL ;dembf/L adf]lhd ;DalGwt kIfx?sf] ;+nUgtfdf

;Demf}tfsf] clGtd d:of}bf lgdf{0f ul/G5 .
-u_ ;Demf}tfdf x:tfIf/ (Signing)M ;Demf}tfsf] clGtd d:of}bf tof/ ul/;s]kl5 ;DalGwt
b]zx?sf clwsf/ k|fKt lgsfox?sf k|ltlglwx?4f/f ;Demf}tfdf x:tfIf/ ul/G5 .
-3_ cg'df]bg (Ratification)M ;DalGwt b]zx?sf clwsf/ k|fKt lgsfox?sf k|ltlglwx?af6
;Demf}tfdf x:tfIf/ ul/;s]kl5 ;DalGwt b]zsf dGqL kl/ifb jf ;+;baf6 pQm ;Demf}tfsf]
cg'df]bg u/L nfu" ul/G5 .
-8=_ hfgsf/L u/fpg] (Notification)M ;DalGwt b]zsf dGqLkl/ifb jf ;+;baf6 ;Demf}tf cg'df]bg
eO{;s]kl5 ;DalGwt b]zx?n] Ps csf{sf ;DalGwt lgsfox?nfO{ ;Demf}tf cg'df]bg eO{ nfu"
ePsf] Joxf]/f hfgsf/L u/fpg] ul/G5 .
;Demf}tfsf] k|fjwfgx?sf] JofVof (Interpretation of Rules):
s'g} klg b]zsf] cfGtl/s s/ sfg"g tyf ;Demf}tfx?sf] JofVof pQm b]zsf] s/ k|zf;g, /fh:j Gofoflws/
0f / cbfntn] ub{5g\ . bf]xf]/f] s/ d'lQm ;Demf}tf ;DalGwt b]zx?sf ljr ePsf] ;Demf}tf ePsfn] pQm
;Demf}tfsf k|fjwfgx?df ljjfb pTkGg ePdf jf yk JofVof ug'{ kg]{ ePdf ;f]xL ;Demf}tfsf Joj:yfx?
jf ;DalGwt b]zx?sf ;DalGwt lgsfox?sf] ;+nUgtfdf JofVof ul/G5 . ;Demf}tfdf ;d]t ;Demf}tfsf
s'g} ljifodf l4ljwf ePdf jf ljjfb ePdf JofVof ug{sf] nfuL 5'66\ } k|lqmof (Mutual Agreement
Procedure) tf]lsPsf] x'G5 . d'VotofM bf]xf]/f] s/ d'lQm ;Demf}tfsf] k|fjwfgx?sf] JofVof ubf{ ;Demf}tf
JofVofsf nflu agfOPsf] lgb]l{ zsf (Interpretative Guidance on Treaties) jf ;+emf}tfdf g} pNn]v
ul/Psf] Mutual Agreement Procedure adf]lhd lgDg cfwf/x?nfO{ lnP/ ul/G5M
-s_ ;Demf}tfsf] cfl6{sndf ePsf] ;fdfGo kl/efiffdf pNn]v ul/Psf ljz]if :6\of088{ JofVofx?
(General Definition),
-v_ leogf sGe]G;gdf pNn]v ePsf ;Demf}tfsf lgodx? -cfl6{sn #!_

-u_ OECD / UN gd"gf ;Demf}tfsf] JofVof jf l6Kk0fL (Commentary)
-3_ OECD, Committee of Fiscal Affairs (CFA) / UN n] ;do ;dodf lgsfn]sf
cflwsfl/s wf/0ffx? .
bf]xf]/f] s/ d'lQm ;Demf}tfsf gd"gfx? (Models of DTAA):
bf]xf]/f] s/ d'lQm ;Demf}tf b'O{ jf ;f] eGbf a9L b]zx? ljr s/sf ljifodf ul/g] ;Demf}tf ePsf]n] of]
Pp6f ;xdltsf] b:tfj]h klg xf] . t/, b]zsf] cfly{s ljsf;nfO{ c;/ kg]{ ePsf]n] s/sf ;DaGwdf
s'g} klg Joxf]/f g5'6f]; jf ;dfj]z ug'{gkg]{ s'g} Joj:yf ;dfj]z gxf]; jf ;Demf}tfdf cGt/f{li6|o
dfGotfsf ?kdf /x]sf ljifox? g5'6'g eGg] p4]Zon] ljleGg b]z jf lgsfox?af6 bf]xf]/f] s/ d'lQm
;Demf}tfsf gd"gfx? lgsflnPsf 5g\ / lt ;Demf}tfsf gd"gfx?nfO{ ;do ;fk]If ;+zf]wg klg ul/+b}
cfPsf] 5 . d'VotofM lgDg adf]lhdsf ;Demf}tfsf gd"gfx? a9L k|rngdf /x]sf] kfOG5M
:dfl/sf @)&#
90
s=
OECD Model
v=
UN Model
u=
US Model
3=
SAARC Model
8=
Netherlands Model
lo dfly pNn]lvt gd"gfx? ;DalGwt b]z tyf lgsfox?n] ;DalGwt b]zx?sf] cfly{s l:ytL, >f]tsf] pknAwtf,
k|ljlwsf] ljsf; cflbnfO{ dWo gh/ /fVb} tof/ kfl/Psf x'g\ . lo ;Demf}tfsf gd"gfx?nfO{ cfwf/ agfO{ ;DalGwt
b]zx?n] cfk;L ;dembf/Ldf s'g} s'g} Joj:yfx? cfk'm cg'sn' /fvL clGtd ;Demf}tf ug{ klg ;S5g\ .
Organisation for Economic Cooperation and Development (OECD) n] cfk'm cfj4 b]zx?sf
ljr bf]xf]/f] s/ d'lQm ;Demf}tf ug{sf nflu tof/ kf/]sf] gd"gf OECD Model xf] h'g gd"gf ljz]if
u/L OECD cGtu{tsf b]zx? / ljsl;t b]zx?n] k|of]u ub}{ cfPsf 5g\ . of] gd"gfnfO{ OECD n]
;do ;dodf ;+zf]wg u/L ;do ;fk]If u/fp+b} nu]sf]n] klg a9L k|rngdf /x]sf] 5 .
United Nation (UN) n] cfk'm cfj4 b]zx?sf ljr bf]xf]/f] s/ d'lQm ;Demf}tf ug{sf nflu tof/ kf/]sf]
gd"gf UN Model xf] . UN df cljsl;t b]lv clt ljsl;t ;a} b]zx? ;b:o /x]sf] sf/0f of] gd"gfn] ;a}
k|sf/sf] cy{tGqnfO{ ;d]6s
] f] kfOG5 . OECD Model h:tf] UN Model w]/} kl/jt{g ul/Psf] kfOb}g . UN
Model k|foM u/L cljsl;t b]zx?n] k|of]udf NofPsf] kfOG5 . UN Model / OECD Model ;}4flGts
?kdf vf;} leGg gb]lvPtf klg ;+/rgf tyf ;+nUg ljifo tyf s]xL Joj:yfx? leGg /x]sf 5g\ .
SAARC ;Da4 b]zx? ljr s/ ljjfb ;dfwfg tyf bf]xf]/f] s/ d'lQmsf dfWodaf6 cfly{s ljsf;
ug]{ p4]Zon] 5'6\6} Model tof/ u/L ;Demf}tf ;d]t eO{;s]sf] 5 . of] Model ;+/rgfut lx;fjn]
OECD Model / UN Model eGbf ;fgf] ePtf klg SAARC /fi6|x? ljrsf s/;+u ;DalGwt
ljifox? ;d]6L x:tfIf/ ul/Psf] jx'klIfo ;Demf}tf xf] . SAARC /fi6|x? ljr of] ;Demf}tf ePsf]
ePtf klg j]Un} l4klIfo bf]xf]/f] s/ d'lQm ;Demf}tf klg x'g] u/]sf] 5 .
US Model, Nethelands Model h:tf ;Demf}tfsf gd"gfx? ;+oQ
' m /fHo cd]l/sf, g]b/Nof08 h:tf clt
ljsl;t b]zx?n] cfk'm cg'sn
' x'g] u/L bf]xf]/f] s/ d'lQm ;Demf}tf ug{sf nfuL tof/ ul/Psf] gd"gfx? x'g\ .
cfhsn k|foMh;f] b]zx?n] k"0f{ ?kdf OECD Model jf UN Model jf cGo s'g} Model k|of]u
gu/L lt Model x?sf] cfwf/df cfk\mgf] cy{tGq, cfk\mgf] cfjZostf, cfGtl/s s/ sfg"gnfO{ ;d]t
ljrf/ u/L lt k|rlnt Model x?af6 ljrlng gx'g] u/L cfk\mgf] 5'6\6} Model agfpg] u/]sf] kfOG5 .
o;/L cfcfk'mn] tof/ u/]sf] Model cfbfg k|bfg u/L cfk;L ;dembf/L sfod u/L ;f]xL adf]lhd
;Demf}tf ug]{ k|rng a9\b} uPsf] kfOG5 .
bf]xf]/f] s/ d'lQm ;Demf}tfsf] ;+/rgf (Structure of DTAA):
bf]xf]/f] s/ d'lQm ;Demf}tfsf] gd"gfx? dWo] OECD Model / UN Model a9L k|rngdf /x]sf] /
ax'lIfo ;Demf}tfsf] ?kdf SAARC Model x:tfIf/ eO{ nfu" eO;s]sf]n] OECD Model, UN
:dfl/sf @)&#
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Model / SAARC Model sf] ;+/rgf tn k|:t't ul/Psf] 5 .
-s_
OECD Model / UN Model sf] ;+/rgf

OECD Model
UN Model
Scope Provisions
Art. 1: Person Covered
Art. 1: Person Covered
Art. 2: Taxes Covered
Art. 30: Entry into Force
Art. 31: Termination
Definition Provisions
Art. 3: General Definition
Art. 3: General Definition
Art. 4: Resident
Art. 4: Resident
Art. 5: Permanent Establishment
Art.
5:
Establishment
Permanent
Distributive Rule (Active Income)

Art. 7: Business Profit
Art. 7: Business Profit
Art. 15: Income from Employment
Art. 14: Independent Personal

Services
(Art. 14 deleted)
Art. 16: Directors' Fees
Art. 15: Dependent Personal

Services
Art. 17: Artists and Sportsmen
Art. 16: Directors' Fees and

Remuneraion
of
top-level
Managerial Officials
Art. 19: Government Service
Art 17: Artists and Sportsmen
:dfl/sf @)&#
92
Art. 20: Students
Art. 19: Government Service

Art. 20: Students
Art. 21: Other Income
Art. 21: Other Income
Art. 8: Shipping, Air Transport etc.
Art. 8: Shipping, Air Transport

etc.
Distributive Rule (Passive Income)

Art 6: Income From Immovable
Property
Art 6: Income From Immovable

Property
Art 10: Dividend
Art 10: Dividend
Art. 11: Interest
Art. 11: Interest
Art. 12:Royalties
Art. 12:Royalties
Art. 13: Capital Gain
Art. 13: Capital Gain
Art. 18: Pensions
Art. 18: Pensions
Art. 22: Capital
Art. 22: Capital
Elimination of Double Taxation

Art. 23A: Exemption
Art. 23A: Exemption
Art. 23B: Credit Methods for

Art. 23B: Credit Methods for

Art. 25:
Procedure
Art. 25:
Mutual Agreement
Procedure
Mutual Agreement
Anti-Avoidance
Art. 9: Associated Enterprises
Art. 9: Associated Enterprises
Art. 26: Exchange of Information
Art.
26:
Information
Exchange
of
Art. 27: Assistance in the Collection

of Taxes
:dfl/sf @)&#
93
Miscellaneous Provisions
Art. 14: Non Discrimination
Art. 14: Non Discrimination
Art. 28: Members of Diplomatic

Missions and Consular Posts
Art. 27: Members of Diplomatic

Missions and Consular Posts
Art. 29: Territorial Extension
Note: Art. = Article
-v_
SAARC Model sf] ;+/rgf

Art. 1: General Definitions
Art. 10: Training
Art. 2: Persons Covered
Art. 11: Sharing of Tax Policy
Art. 12: Implementation
Art. 4: Resident
Art. 13: Review
Art. 5: Exchange of Information
Art. 14: Amendments
Art. 6: Assistance in the Collection

of Taxes
Art. 15: Depositary
Art. 7: Service of Documents
Art. 8: Professors, Teachers and

Research Schorlars
Art. 9: Student
Note: Art. = Article
g]kfndf bf]xf]/f] s/ d'lQm ;Demf}tfM

g]kfn cNk ljsl;t / >dk|wfg cy{tGq ePsf] b]z xf] . g]kfndf k"+hLsf] cefj 5 t/ >dzlQm oy]i6
dfqfdf 5 . g]kfnsf] >dzlQm cGo ljsl;t tyf cljsl;t b]zx?df k|jflxt ePsf] 5 h;n] ubf{
g]kfnsf] /fli6|o cfodf /]ld6\ofG;sf] lx:;f pNn]Vo ag]sf] 5 . Tolt dfq xf]Og, g]kfndf ljb]zsf]
bIf hgzlQmsf] k|of]u, ljb]zL k|ljlwsf] k|of]u tyf k"+hL nufgL eO{ ljleGg hnljB't If]q, a}+lsu If]q
h:tf dxTjk"0f{ cfly{s If]qsf] ljsf; eO{/x]sf] 5 . Psflt/ g]kfnL >dzlQmsf] g]kfn leq} pkof]u ug{
g]kfnsf] k"+hL ckof{Kt /x]sf]n] ljb]zL k"+hL / k|ljlw leq\ofpg' cfjZos x'G5 h;sf nflu h'g b]zaf6
:dfl/sf @)&#
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k|ljlw jf k"hL nufgL lelqg] ;Defjgf 5 pQm b]z;+u bf]xf]/f] s/ d'lQm ;Demf}tf ug'{ kg]{ x'G5 . csf]{lt/
ljb]zdf sfo{/t g]kfnL hgzlQmaf6 k|fKt cfodf bf]xf]/f] s/ nfUg] cj:yf /x]sf] eP ;f]nfO{ lg/fs/0f
ug{ klg ;DalGwt b]z;+u bf]xf]/f] s/ d'lQm ;Demf}tf ug'{kg]{ x'G5 .
bf]xf]/f] s/ d'lQm ;Demf}tf ug{ sfg"gL ?kdf g]kfn ;/sf/nfO{ cfos/ P]g, @)%* sf] bkmf &# sf]
pkbkmf -!_ n] clwsf/ lbPsf] 5 . To;}u/L g]kfn;+u bf]xf]/f] s/ d'lQm ;Demf}tf ePsf] b]zsf] s/
sfg"g cGtu{t s'g} jSof}tf /fVg] JolQmn] a'emfpg' kg]{ jSof}tf /sd g]kfndf ;+sng ul/lbg g]kfnsf]
;Ifd clwsf/L -cfGtl/s /fh:j ljefu_ ;dIf cg'/f]w u/]df pQm jSof}tf ;+sng ul/lbg], ;Demf}tfdf
g]kfnn] cfo jf e'QmfgLdf 5'6 lbg' kg]{ jf cfo jf e'QmfgLdf s/sf] 36fOPsf] b/ nufpg'kg]{ u/L
Joj:yf ul/Psf] ePdf ;f]xL adf]lhd x'g] h:tf Joj:yf ;d]t cfos/ P]g, @)%* df ul/Psf] 5 .
g]kfn bf]xf]/f] s/ d'lQmsf] If]qdf cfheGbf em08} #) jif{ cuf8L g} k|j]z u/]sf] b]lvG5 . ;g\ !(*&
df l5d]sL b]z ef/t;+u bf]xf]/f] s/ d'lQm ;Demf}tf ;DkGg ug{ ;kmn ePsf] lyof] . g]kfnn] ef/t;+u
l5d]sL b]zaf6 k"+hL nufgL tyf k|ljlw leq\ofO{, bIf hgzlQm leq\ofO{ b]zdf cfly{s ljsf; ug{
pQm ;Demf}tf u/]sf] kfOG5 . To;kl5 g]kfnn] hnljB't If]qsf] ljsf;sf nflu k"+hL tyf k|ljlw
cfslif{t ug{ ;g\ !((^ df gj]{;+u bf]xf]/f] s/ d'lQm ;Demf}tf u/]sf] lyof] . xfn;Dd g]kfnn] lgDg
adf]lhd !) j6f b]z;+u bf]xf]/f] s/ d'lQm ;Demf}tf ul/;s]sf] 5 .
l;=g+=
b]z
x:tfIf/ ePsf] ldlt
!=
ef/t
!* hgj/L !(*&
@=
gj]{
!# d] !((^
#=
yfO{Nof08
@ km]a|'c/L !((*
$=
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^ h'nfO{ !(((
%=
df}l/;;
# cui6 !(((
^=
cli6|of
!% l8;]Da/ @)))
&=
kfls:tfg
@% hgj/L @))!
*=
rLg
!$ d] @))!
(=
blIf0f sf]l/of
% cS6'j/ @))!
!)=
stf/
!% cS6'a/ @))&
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g]kfnn] ljleGg b]zx?;+u u/]sf] bf]xf]/f] s/ d'lQm ;Demf}tf ljZn]if0f ubf{ ;do ;fk]If ?kdf h'g If]qsf]
ljsf;sf nflu k"h
+ L jf k|ljlw cfjZostf kb{5 ;f]xL cg';f/ ;Demf}tf u/]sf] kfOG5 . l5d]sL d'ns
' af6
k|ljlw tyf k"h
+ L nufgL leq\ofpg] qmddf ef/t, rLg, >Ln+sf, yfO{Nof08, kfls:tfg;+u ;Demf}tf u/]sf]
kfOG5 eg] gj];
{ u+ hnljB't If]qsf] ljsf;sf nflu k"h
+ L tyf k|ljlw leq\ofpg ;Demf}tf u/]sf] kfOG5 .
To;}u/L df}l/;;, cli6|of, blIf0f sf]l/of;+u gljg k|ljlw tyf k"h
+ L leq\ofpg] p4]Zon] ;Demf}tf u/]sf] /
stf/;+u xjfO{ oftfoftnfO{ s/ d'Qm ug{ ;Demf}tf u/]sf] b]lvG5 . kl5Nnf lbgx?df cf]dfg, ;+oQ
' m c/a
Old/]6;
\ , ax/fOg h:tf b]zx?n] xjfO{ oftfoftnfO{ s/ d'Qm ug{ bf]xf]/f] s/ d'lQm ;Demf}tf ug{ k|:tfj
ul//x]sf 5g\ eg] g]kfnn] a|flhn, Sofgf8f h:tf b]zx?af6 k"h
+ L tyf k|ljlw cfslif{t ug{ pQm ;Demf}tf
ug{ k|:tfj cl3 a9fPsf] 5 . g]kfnnfO{ cf]dfg, ;+oQ
' m c/a Old/]6;
\ , ax/fOg h:tf b]zx?;+u bf]xf]/f]
s/ d'lQm ;Demf}tf ubf{ xjfO{ oftfoftaf6 k|fKt eO{/x]sf] cfos/ u'Dg] ePtf klg lt b]zx?af6 k"h
+ L tyf
k|ljlw cfslif{t x'g ;Sg] ;Defjgf k|;:t /x]sf] 5 . bf]xf]/f] s/ d'lQm ;Demf}tf ubf{ b]zsf] cfos/ u'Dg]
tkm{ dfq ljrf/ gu/L pQm b]zn] ug{ ;Sg] k"h
+ L tyf k|ljlw k|jfx ;d]tnfO{ Wofgdf /fVg'kg]{ x'G5 .
lgisif{M
bf]xf]/f] s/ d'lQm ;Demf}tf s'g} klg b]zsf] cfly{s ljsf;sf nflu cfjZos k"+hL, >d, k|ljlw h:tf
cfly{s ljsf;sf k"jf{wf/x?sf] k|jfxsf nflu cToGt cfjZos x'G5 . h'g b]zsf] s/ sfg"g :yfoL
k|s[ltsf] x'G5, nufgL d}qL x'G5, pQm b]zdf k|fKt cfodf bf]xf]/f] s/ gnfUg] ;'lglZrttf x'G5 To;
b]zdf k"+hL, >d tyf k|ljwLsf] k|jfx a9L x'G5 .
g]kfn h:tf] cNk ljsl;t tyf >dk|wfg cy{tGq ePsf] b]zsf] cfly{s ljsf;sf nflu ljb]zL k"+hL
/ k|ljlwsf] cfjZostf kb{5 . hlt a9L k"+hL tyf k|ljlw leq\ofpg ;lsof], cfk'm;+u ePsf] >dsf]
pkof]u u/L Tolt g} a9L ljsf; ug{ ;lsG5 . bf]xf]/f] s/ d'lQm ;Demf}tf ljgf ljb]zL k"+hL / k|ljlw
cfslif{t ug{ ;ls+b}g lsgsL bf]xf]/f] s/ d'lQm ;Demf}tf4f/f k"+hL tyf k|ljlw x:tfGt/0faf6 k|fKt cfodf
bf]xf]/f] s/ gnfUg] / ljBdfg s/ sfg"gsf] :yfloTjsf] ;'lglZrttf x'G5 . g]kfnn] hlt;Sbf] a9L
b]zx?;+u bfxf]/f] s/ d'lQm ;Demf}tf u/L cGt/fli6\o If]qsf] cfk'mk|ltsf] ljZjf; a9fp+b} cy{tGqnfO{
nufgLd}qL agfp+b} n}hfg' cfhsf] cfjZostf xf] .
;Gbe{ ;"rL M
OECD Model of DTAA.
UN Model of DTAA.
SAARC Model of DTAA.
Different intenet sites.
:dfl/sf @)&#
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g]kfndf lghLs/0f / ljwdfg cj:yf

s0f{ k|;fb ltldlN;gf
k|d'v s/ clws[t
cfGtl/s /fh:j sfof{no, sf7df8f}+ If]q g+= @
;/sf/L jf ;fj{hlgs k|lti7fgsf] Joj:yfkgdf lghLIf]qnfO{ ;xeflutf u/fpg], lalqm ug]{ , ef8fdf
lbg] ;/sf/L :jfldTjnfO{ hg;fwf/0fdf n}hfg] jf cGo s'g} dfWodaf6 lghL If]q jf To:tf k|lti7fgsf
sd{rf/L sfdbf/ jf OR5's ;a} ;d"xsf] cflz+s jf k"0f{ ;xeflutf ug]{ u/fpg] sfo{nfO{ lghLs/0f
elgG5 . ljZjdf ;qf} ztflAbaf6 lghLs/0fsf] cEof; z"? ePklg j]nfotdf !(%) df Winston
Churchill's ;/sf/n] ;/sf/L :jfldTjsf] l:6n pwf]unfO lghLs/0f u/]/ cfw'lgs lghLs/0fsf] hu
a;fn]sf] kfOG5 . klZrd hd{gLn] !(^! Dff Volkswagen nfO{ lghLs/0f u/]sf] kfOG5 . o;nfO{ yk
Jojl:yt eg] !(*) df Margaret Thatcher sf] kfnfdf j]nfotdf / Ronald Reagan sf] ;dodf
cd]l/sfdf u/]sf] kfOG5. kl5Nnf] ;dodf ljZje/L cfly{s pbfs/Ls/0f / lghLs/0fsf] k|of;x? x'b}
uP . g]kfnklg o;af6 c5'tf] /xg ;s]g ljz]if u/L k|hftGqsf] k"g:yfkgf eP kZrft g]kfndf
;fj{hlgs ;+:yfgx? ljleGg modality af6 lghLs/0f x'b} cfO/x]sf 5g / of] qmd lg/Gt/ rln/x]sf]
5 . h;sf] nflu ;j{k|yd lghLs/0f P]g, @)%) sf] th'{df u/L sfof{Gjogdf NofOPsf], lj=;+= @)%)
sf] bzsaf6 z' ePsf] lghLs/0f sfo{qmdn] xfn;Dd #) j6f ;fj{hlgs ;+:yfgx ljleGg 9+un]
lghLIf]qnfO{ x:tfGt/0f ul/;lsPsf], g]kfndf gLltut / ;+:yfut ;'wf/sf] k|of; x'bfx'b} klg b]zsf]
cl:y/ /fhg}lts cj:yf, phf{ ;+s6 , >d ;d:of, cfjZos k"jf{wf/sf] sdL / c;'/Iffsf sf/0f gLlh
If]qdf ck]lIft nufgL cfs{lift x'g ;s]sf] 5}g . gLlh If]qdf klg ck]Iffs[t dfqfdf pBdlzntfsf]
k|j{4g / gjk|j4gsf] ljsf; x'g ;s]sf] 5}g . xfn cfP/ lghLs/0fsf] If]qdf ef]Ug'k/]sf ;d:of tyf
r'gf}ltx? yk hl6n aGb} uPsf] kfOG5 . yk ;+:yfgx?sf] lghLs/0f ug{ ;lsPsf] 5}g .
Privatization is a process of transferring ownership of a business, entriprise, agency,
public service and property from the public sector/government to the private sector either
to a business that operates for a profit. It may also mean the government out sourcing of
services or function to private sector.
According to Cawon, Privatization may define as the transfer of a function or organization
from the public to the private sector.
o;/L ;/sf/sf] :jfldTjdf /x]sf] ;+:yfgn] k|of]u u/]sf ;Dklt tyf sfdx?sf] lghLIf]qdf x:tfGt/0f
ug]{ sfo{nfO{ lghLs/0f eg]/ a'lePsf] kfOG5 .
:dfl/sf @)&#
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lghLs/0f
Jofkf/, Joj;fosf] If]qdf ;/sf/sf] ;+nUgtf 36fO{ ahf/ tyf lghL If]qsf] e"ldsf a9fpg], v'Nnf
pbf/ / ahf/d'vL cfly{s gLlt cjnDjg ug]{ k|of; :jk g]kfndf ;jf{hlgs ;+:yfgxsf]
lghLs/0fsf] z'jft ul/Psf],
h;sf] nflu ;j{k|yd lghLs/0f P]g, @)%) sf] th'{df u/L sfof{Gjogdf NofOPsf],
lj=;+= @)%) sf] bzsaf6 z' ePsf] lghLs/0f sfo{qmdn] xfn;Dd #) j6f ;fj{hlgs
;+:yfgx ljleGg 9+un] lghLIf]qnfO{ x:tfGt/0f ul/;lsPsf],
pBf]u, Jofkf/sf If]qdf ;/sf/n] nufpFb} cfPsf k|ltaGw / 5]sjf/ x6fO{ lghL If]qnfO{ cfly{s
ljsf;sf] d]b08sf] kdf :jLsf/ ul/Psf],
;/sf/n] ahf/df x:tIf]k gug]{ gLlt cg'k :jtGq d"NogLlt / v'Nnf Aofhb/ gLlt sfof{Gjog ul/Psf],
;fj{hlgs ;+:yfgx?sf] jflif{s l:ylt ;ldIff @)&# sf cg';f/
@) j6f gfkmfdf
!$ j6f 3f6fdf
xfn g]kfn OlGhlgol/u+ sG;N6]lG; ;]jf k|f=ln= , g];gn sG6S;g g]kfn / hgsk'/ r'/f]6 sf/vfgfsf
sd{rf/Lx? cjsf;sf] qmddf /x]sf] b]lvG5 . To;}n] klg lghLs/0f ;dod} ug'{kg]{ b]lvG5 .
;fj{hlgs ;+:yfgx lghLs/0f ug{ ljleGg lsl;dsf bafax tyf tn pNn]lvt dfGotfaf6
g]kfndf lghLs/0fsf] z"?jft ePsf] b]lvG5 .
-!_ cg'Tkfbs ;+:yfgnfO{ lghLs/0f ug'k{ of] (Pragmatic Approach) o;n] ;/sf/sf] ef/ a9fof]
-@_ ;/sf/n] ;+:yfg rnfP/ a:g' x'bF g} eGg] -;/sf/nfO{ cjwf/0ffTds bafa_ [Ideotogical
Pressure]
-#_ hgtfnfO{ ;/sf/ cfkm}n] k|bfg ug]{ ;]jf afx]s cGo /f]huf/L tyf nufgLsf If]qdf hgtfnfO
a9L ;xefuL u/fpg' kb{5 o:tf If]qdf eGg] cjwf/0ff [Populist pressure] -hgtfnfO{
;+:yfgxaf6 x'g] h:tf sfddf a9L ;xefuL u/fp_
-$_ ;/sf/n] Jofkf/ ug'{ x'Fb}g eGg] [Commercial pressure]
-%_ lghL If]qn] a9L /f]huf/L, cfo, /fhZj lbg ;Sb5 eGg] cjwf/0ff (Economic pressure)
-^_ ;/sf/sf] /sd cGo ;fdflhs sfo{df vr{ ug{ ;lsG5 (Social Welfare Approach)
-&_ pTkfbsTj j[l4 ug{ ;/sf/n] eGbf lghL If]qn] a9L pTkfbg ug{ ;S5 (Productivity Approach)
-*_ lghL If]qnfO{ b]z ljsf;df ;xefuL u/fpg (Participatiry Approach)
:dfl/sf @)&#
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lghLs/0f P]g cg';f/ lghLs/0fsf 9fFrf (Modalities) :

-s_ ;+:yfgsf] z]o/ laqmL u/]/ Share issue

-z]o/x sd{rf/L, ;j{;fwf/0f, sfdbf/, JolQm jf sDkgLnfO{ laqmL u/]/_
-v_ ;xsf/Ls/0f u/]/ Cooperatization

-u_ ;DklQ a]rlavg u/]/ Sale
-3_ ;DklQ ef8fdf lbP/ Lease 7]Ssfdf lbP/
-_ Joj:yfkg s/f/ u/]/ Joj:yfkgdf lghL If]qnfO{ ;xefuL u/fP/Management Contract
-r_ ;ldltsf] l;kmfl/;df ;/sf/n] pko'Qm b]v]sf] cGo s'g} dfWod ckgfP/ csf]{ ljsNk
-5_ ;+:yfg la36gvf/]hL u/]/
lghLs/0fsf k"j{zt{x?

Country preparedness
Capacity
Communication
Consultants and Partners
Procurement policy
Preventing asset erosion
Scorecard
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lghLs/0fsf cnfjf cGo ;'wf/fTds pkfo M

sfo{;~rfngdf ;'wf/
pbf/ d"No gLlt
;/sf/L Uof/]G6Ldf C0f pknAw u/fpg cGTo
sd{rf/L s6f}tL
bIf gofF Manager afx]s gofF egf{ gug]{
sfo{;Dkfbg Ifdtfsf cfwf/df sfo{ ug]{
;"rssf cfwf/df pknAwL d"Nofg ug]{
h:t} ;"rs M
Ifdtf pkof]u
nufgLsf] k|ltkmn
>lds pTkfbsTj
s"n pTkfbg
v"b gfkmf
;]jfd"ns ;+:yfgsf] Consumer Survey sf cfwf/df ;]jfsf] dfkg ug]{

;fj{hlgs ;+:yfgx?sf] aflifs l:ylt ;ldIff @)&# cg';f/ lghLs/0fsf r'gf}ltx?
g]kfndf lghLs/0fnfO{ ult lbg ;a}lt/af6 k|of; ePs} xf] . ljutdf ;fj{hlgs ;+:yfg?sf]
lghLs/0fsf] cEof;n] ck]lIft ?kdf ult lng ;s]g . lghLs/0fsf] dfGotf ljkl/t xfdLn]
3f6fdf uPsf ;+:yfgx?sf] dfq lghLs/0fnfO{ Psflt/ cl3 a9fof} eg] csf]l{ t/ /fhg}lts
?kdf xfdLn] vf;} k|lta4tf lbg ;s]gf} . To;}n] lghLs/0fsf] nflu ;+:yfgx?sf] 5gf}6df xfd|f]
cndn klg sfod} /xof] . pko'tm 5gf}6 gug]{ / 5gf}6 ePsfsf] klg k|lqmdf nfdf] Pj+ hl6n
/xg' , ;do ;dodf x'g] cl:y/ /fhg}lts kl/jt{g ;u} ;+:yfgk|lt ;/sf/sf] g]tT[ jsf] /j}of
;d]t km/s kl//xof] / lghLs/0fn] cklIft ult lng ;s]g . ;du|df g]kfndf ;fj{hlgs
;+:yfgsf] lghLs/0fsf] cg'ejaf6 ;f] sf] sfof{Gjogdf lgDgfg';f/ r'gf}lt /x]sf] b]lvG5 .
cGt/dGqfno ;dGjo Pj+ /fhg}lts / k|zf;lgs g]t[Tjsf] a'emfOdf cndn / k|lta4tfsf]

sdL .
lghLs/0fsf] z'?jftsf] cj:yfdf eGbf xfn cfP/ ;/sf/L ;+oGq k/fdz{bftfk|lt cTolws
dfqfdf k/lge{/ /x]sf] kfOof] . ;fy} k/fdz{bftfnfO{ lhDd]jf/ / hjfkmb]xL agfpg ;lsPg .
lghLs/0fsf] k|f/Deb]vL g} gLltut ;fdGh:otf gx'g' ljz]ifu/L cl:y/ ;/sf/ /
:dfl/sf @)&#
100
g]t[Tjsf] km/s a'emfO{ .

cToGt} nfdf] / emGeml6nf] k|lqmofsf] sf/0fn] sd{rf/Lx?nfO{ ;'ljwf;lxt cjsf; lbO{
sf/vfgf aGb ePsf] bzsf};Dd klg sd{rf/L;UfF /x]sf] bfloTj km/ kmf/s ePg / s]xL
;+:yfgx? slxNo} g;lsg] lj36g k|lqmdf clNem/x] .
cToGt sdhf]/ cg'udg tyf d"Nofs+g k|0ffnLsf sf/0fn] lghLs[t s]xL ;+:yfgx? ;+:yfgsf]
p2]Zo aflx/ uP/ ;Dklt lalqm tyf To;df c? g} Joj;fo ubf{ klg sf/afxLsf] bfo/fdf Nofpg
;lsPg .
lghLs/0fsf] l;nl;nfdf ef8fdf lbOPsf hUufx? cltqmd0f ePsf] sf/0faf6 vl/bstf{n]
hUuf pkef]udf Nofpg g;Sbf lghLs/0fsf] k|lqmof 6'lu+Psf] 5}g . h:t} lrof ljsf;
lgud, eQmk'/ O6f sf/vfgf .
lghLs[t lgsfo cbfntdf uO{ To:tf ljifox? ;dod} g6'lg' .
lghLs[t lgsfosf] ;Dkltsf] Joj:yfkg / ;+/If0f ug{ sl7gfO{ .
;dod} ;dfof]hg lx;fa ldnfg x'g g;Sg' .
lghL If]qsf] ljsf; / nufgLsf] jftfj/0fdf kof{Kt dfqfdf ;'wf/ gx'g' .
;/sf/n] Joxf]/]sf] bfloTj;+:yfgsf] ;DklQaf6 bfloTj Joxf]g'{ kg]{df ;/sf/n] bfloTj
Joxf]g'{ kg]{ cj:yf .
b]zsf] d"ngLlt /fhgLltaf6 lgb]l{ zt x'G5 . k|hftGqsf] kl5sf @% aif{df @# ;/sf/ aGg'n] g]kfnn]
cGt/fl:6o / /fl:6o :t/df l:jsf/]sf k|lta4tfx? k'/f ug{ ;s]sf] 5}g . d'Vo s'/f t lghLs/0fk|ltsf]
xfdLx?sf] km/s km/s a'emfOn] klg lghLs/0f ;kmn x'g g;s]sf] xf] . g]kfndf gLltut / ;+:yfut
;'wf/sf] k|of; x'bfx'b} klg b]zsf] cl:y/ /fhg}lts cj:yf, phf{ ;+s6 , >d ;d:of, cfjZos k"jf{wf/sf]
sdL / c;'/Iffsf sf/0f gLlh If]qdf ck]lIft nufgL cfs{lift x'g ;s]sf] 5}g . gLlh If]qdf klg ck]Iffs[t
dfqfdf pBdlzntfsf] k|j4{ g / gjk|j4gsf] ljsf; x'g ;s]sf] 5}g . xfn cfP/ lghLs/0fsf] If]qdf
ef]Ug'k/]sf ;d:of tyf r'gf}ltx? yk hl6n aGb} uPsf] kfOG5 . yk ;+:yfgx?sf] lghLs/0f ug{ ;lsPsf]
5}g . / kmfObfdf ePsf ;+u7gnfO{ lghLs/0f ubf{ g} ;/sf/nfO{ al9 nfe x'g] ePklg lghLs/0f k|ltsf]
unt a'emfOn] xfdLn] ;dod} kmfObf lng g;s}sf] xf] . ;+:yfgx?sf] lghLs/0f kmfObf uPsf] cj:yfdf
ug{ ;s]sf To;af6 ;/sf/n] klg /fd|f] nfe k|fKt ug{ ;Sg] b]lvG5 . ;fy} ;/sf/n] lghLs/0f ug{ kg]{
/ gkg]{ ;+:yfgx? ;dod} 5'6fO{ lghLs/0f ul//xg gkg]{ k|sl[ tsf ;+:yfgx?nfO{ Jofj;flos / k|lt:klw{
agfpg] /0fgLlt ;dod} canDag ug{ ;s]sf lghLs/0faf6 nfe lng ;lsG5 .
lghLs/0f ubf{ ;f]rgLo ljifo
Evaluation of Assets -d"Nof+sg_ M
g]kfndf nfdf] ;dob]lv lghLs/0fsf] k|ToIf cEof; ub}{ cfO/x]sf 5f} . ;/sf/L Pj :ffj{hlgs
:dfl/sf @)&#
101
k"Flh tyf k|ljlwsf] laleGg k|sf/n] xs, ;]o/ x:tfGt/0f ub} jf lghL If]qnfO{ a]Rb} cfO/x]sf 5f} .
/fHon] Jofkf/ / Joj;fosf nflu jftfj/0f agfOlbg] xf] cfkm} Jofkf/ ug]{ xf]Og eGg] dfGotfaf6
g]kfndf klg lghLs/0fn] ult lnPsf] b]lvG5 .
lghLs/0fn] g]kfnh:tf] d"n'sdf :ki6 ?kdf kfOnf rfNg ;s]sf] kfOb}g. s'g} klg ;+:yfg
lghLs/0f ubf{ ;f] ;+:yfgn] ;~rfng ul//x]sf] Joj;fo To;/L g} lghL If]qn] ;~rfng ug'{kg]{
zt{ /fvL lghLs/0f ul/Psf] xf] eg] hUufsf] d"No Pp6f x'G5 t/ olb ;~rflnt Joj;fo aGb
u/]/ cGo kl/of]hgf -h:t} M xfplh sDKn]S;_ ;~rfng ug{ kfpg] xf] eg] hUufsf] d"No cs}{
jf km/s x'G5 . i.e. xl/l;l4 OF6f 6fon sf/vfgfsf] lghLs/0f kZrft\sf] ljifo ToxL xf] . To;n]
lghLs/0f yk k]lrnf] agfOlbPsf] cj:yf /x]sf] 5 .
Public Sector & Private Sector
Bureaucratic Model sf] egfO{ ;/sf/ / lghL If]q cnucnu hfg'k5{ eGg] xf], t/ cfh l:ylt
km/s 5, cfh Public Sector n] pknAw u/fpg] ;]jf ;Lldt 5g\, :s"n, c:ktfn, ;~rf/h:tf
cTofjZos ;]jfx lghL If]qn] k|bfg ul//x]sf 5g\ . ctM Public / Private t kfgLdf /]vf sf]g{
g;lsP h:t} ePsf] 5 cfh .

Privatization is one answer but not the Answer.
It is only one arrow of govt, but not the solution.

Service can be contracted out, But Governance can not.
;/sf/n] lghL If]qnfO{ s'g} sfd x:tfGt/0f ubf{ jf Contract df lbFbf M

;/sf/n] lghL If]qdf Public Responsibility kG5fPsf] dfGg' x'bF g} o;df Delivery of Service dfq}
Shift ePsf] xf] g ls the Responsibility of Service.;]jf k|jfxsf] clGtd lhDd]jf/L ;/sf/s} x'G5
lgisif{ M
hg:t/af6 lghLs/0f cfjZos 5 eGg] s'/f ga'emL / To;sf nflu cfjZos kg]{ gLltut /
;+:yfut Joj:yfnfO{ k"0f{ ?kdf ;+:yfut x'g glbO g} cfjZostf cg';f/ eGbf bafadf gLlhs/0fn]
g]kfndf :yfg lnof] . kl/jlt{t /fhg}lts Joj:yfn] To;nfO{ ;dod} ownership lnPg . To;}n] klg
xf]nf ck]lIft ;kmntf k|fKt ePgg t/ klg g]kfndf lghLs/0fnfO c;kmn g} eGg] cj:yf eg] kSs}
5}g . lzIff, :jf:Yo, ;"rgf k|ljlw / xjfO If]qsf ;fy} ko{6g k"jf{wf/df gLlh If]qn] cx\d e"ldsf
v]n]sf] 5 . s"n u|fx:Yo pTkfbgdf b'O{ ltxfO{ of]ubfg lghLIf]qaf6 x'g'n] klg o;nfO{ cfzfnfUbf]
dflgG5 . tyflk g]kfndf ;fj{hlgs ;+:yfg h?/L 5g\ t/ xfn ePsfnfO{ k'g;{+/rgf, k'gu{7g,
k'g{Joj:yfkg ug{ h?/L 5 . h:t} M u|fdL0f cfjf; sDkgLn] s;sf nflu cfjf; lbnfof] < k|Zg
lrGx b]vf k/]sf] 5 . cf}ifwL lnld6]8n] hgtfsf nflu s:tf] cf}ifwL pTkfbg u/]sf] 5 < gfd ;d]t
;j{;fwf/0fnfO{ yfxf gx'g] / gfd ;'g]/ klg s] sfd u5{ eGg] yfxf gnfUg] ;+:yfg /fVg'sf] s]
cf}lrTo 5 < pbfx/0fsf] nflu /fli6o pTkfbsTj tyf cfly{s ljsf; s]Gb| .
:dfl/sf @)&#
102
d'n'ssf] cfjZostf adf]lhd s:tfs:tf ;fj{hlgs ;+:yfg h?/L 5g\ / s:tf k|s[ltsf cfjZos
5}gg\, ljZn]if0f ug{ h?/L 5 . cfjZostfg';f/ gofF vf]Ng ;lsG5 / k'/fgf sfd gnfUg]nfO{ x6fpg
;lsG5 . ;fy} lghL If]qn] ;Dkfbg ug{ ;Sg] t/ cfd hgtfsf] b}lgs cfjZosLo ;]jfdf sd k|efj
kg]{ If]qdf lghL If]qnfO{ ;]jf ug{ 5fl8lbFbf pko'Qm x'G5 . lghLs[t ;+:yfgsf] cg'udg klg TolQs}
cfjZos 5 . ;/sf/L gLlt k|i6 x'g' h?/L 5 . To;}n] b'x'gf] ufO{ jf e};Lsf] df]n yf/f] ufO{ e};Lsf]
eGbf al9 g} x'g] ePsf]n] kmfObfdf ePsf ;+:yfgx? lghLs/0f ug{x'Gg eGg] unt dfgl;stfsf]
lzsf/ geO{ ;dod} afFFsL ;fj{hlgs ;+:yfgx?sf] lghLs/0f u/L /fHon] v'Nnfahf/ cy{tGqnfO{
j9jf lbg' cfhsf] cfjZostf xf] .
;|f]tx? M
;+:yfg P]g, lgod .
sDkgL P]g, lgod .
lghLs/0f P]g, @)%) .
a} tyf ljlQo ;+:yf P]g .
-jflif{s_ cfly{s ;e]{If0f, cy{ dGqfno .
-jflif{s_ ah]6 k'l:tsf .
-jflif{s_ ;/sf/sf] gLlt tyf sfo{qmd .
;fj{hlgs ;+:yfg jflif{s l:ylt ;dLIffcy{ dGqfno, kx]nf] lstfj @)&# .
tLg jifL{o cGtl/d of]hgf /fli6o of]hgf cfof]u .
:dfl/sf @)&#
103
:dfl/sf @)&#
104
lg0f{osf] ;Gbe{df k|fs[lts Gofosf] l;4fGtsf] k|of]u

sf]if xl/ lg/f}nf
pkGofoflwjQmf
;'lznf 1jfnL
lhNnf GofoflwjQmf
cfGtl/s /fh:j ljefu

k[i7e"dL
lg0f{ostf{jf6 lgikIf ?kdf kIfnfO{ ;'g'jfO{sf] df}sf lbO{ lg0f{o ug'{nfO{ k|fs[lts Gofosf] l;4fGt
elgG5 . k|fs[lts Gofosf] l;4fGtn] lg0f{o ug]{ clwsf/LnfO{ sfg"gsf] cg'lrt k|of]u x'g glbO{ :j]ljj]sLo
clwsf/sf] k|of]udf lgoGq0f / jGb]h nufO{ lg0f{onfO{ lgisif{df k'Cofpg d4t ub{5 .
l;4fGtM
k|fs[lts Gofosf] l;4fGt Goflos sfd sf/jfxLsf ;Gbe{df kfng ug'k{ g]{ x'G5 . k|zf;sLo lg0f{osf] ;Gbe{df
jf cw{GofoLs lgsfoaf6 x'g] Goflos sfd s/jfxLdf ;d]t k|of]u ug'k{ b{5 eGg] sfg"gsf] ;j{dfGo l;4fGt
cGt/ut k|fs[lts Gofosf] l;4fGt kb{5 . /fHon] gful/ssf] xs clwsf/ ;+/If0f ug]{ s|ddf jf Gofo k|bfg
ug]{ ;Gbe{df sfg"gsf] k"0f{ kl/kfngf ug'k{ b{5 . Gofosf dfGo l;4fGtsf] kl/kfngf clgjfo{ x'G5 . /fHo
;+rfng ug]{ ;+oGqsf cf cfkm\g} sfo{ljlwx? 5g . k|zf;lgs sfdsf/jfxLsf ;Gbe{df k|of]u x'g] sfo{ljlw
l56f] 5l/tf] / cgf}krfl/s x'G5 eg] Gofono jf cbfntdf k|of]u x'g] sfo{ljlw nfdf] / cf}krfl/s x'G5 . s"g}
klg k|zf;lgs lg0f{o jf cbfntaf6 d'4f dfldnfsf] ;Gbe{df x'g] km};nfdf sfo{ljlw sfg"gsf] plrt kl/kfngf
cfjZos x'G5, h;nfO{ xfdL (Due process of law) eGb5f} . GofoLs lg0f{odf ;+nUg kbflwsf/LnfO{ hlt;'s}
dfqfdf :jljj]sLo clwsf/ k|bfg ul/Psf] ePklg sfo{ljlw sfg"gsf] plrt kl/kfngf gu/L ul/Psf] lg0f{o
cfkm}df Goflos x'g ;Sb}g lsgsL of] Gofosf pkef]Stfsf] xs clwsf/ ;+u hf]l8Psf] laifo xf] .
sfo{ljlwut :jR5tfn] jf k|fs[lts Gofosf] l;4fGtn] :jR5 ;'gj' fO{sf] clwsf/nfO{ ;'lglZrt ul/lbG5 . Goflos
sfd sf/jfxL ug]{ cw{Goflos lgsfox?sf] sfd sf/jfxLdf Goflos dg k|of]usf] cefj b]lvg] u/]sf 5g . k|fs[lts
Gofosf] l;4fGt h;sf] k"0f{ kl/kfngf lg0f{osf] /f]xdf dxTjk"0f{ /xG5 . of] g} Gofosf] dfGo l;4fGt klg xf] .
k|fs[lts Gofosf] b'O{ l;4fGt
!= k"jf{u|xsf] l;4fGt
o; l;4fGtn] lg0f{o ug]{ clwsf/L x/]s k|sf/sf] k"jf{u|xaf6 d'Qm x'g'kb{5 eGg] s'/fnfO{ hf]*lbG5 .
lg0f{o ug]{ clwsf/L ;w} t6:y / lgikIf x'g'kb{5 . cfkm\gf] :jljj]lso clwsf/ / sfg"gn] lbPsf]
:dfl/sf @)&#
105
clwsf/sf] k|of]u ubf{ lg0f{ostf{ lgDg ljleGg sf/0fn] k"jf{u|fxL x'g ;Sb5M
lg0f{ostf{sf] JolQmut cfly{s :jfy{ ePsf] sf/0fn] .
lg0f{ostf{sf] kfl/jf/Ls ;+aGw gftf ;DaGwsf sf/0fn] .
bjfjd"ns ?kdf jf s;}jf6 lgb]{lzt eO{ sfd ug'{kg]{ cj:yfsf] sf/0fn] .
ctM oL sf/0fx?nfO{ cl:jsf/ u/L lg0f{ostf{n] ;w} lgikIf, GofoLs ljj]ssf] k|of]u ug]{ / j:t'k/s
?kdf ljZn]if0f u/]/ lg0f{o ug]{ Ifdtf /fVg'kb{5 . h:n] ubf{ k|fs[lts Gofosf] l;4fGtsf] k"0f{ cjnDag
;d]t x'g ;Sb5 .
@= ;'g'jfO{sf] l;4fGt
o; l;4fGtn] lg0f{o ug]{ clwsf/Ln] lg0f{o ug'{ eGbf cufl8 lglZrt sfo{ljlw ckgfpg] s|ddf ;'gj' fO{sf]
plrt / k|ofKt df}sf lbg' kb{5 / lg0f{odf cfwf/ / sf/0f v'nfpg' kb{5 eGg] dfGotf /fVb5 .
o; l;4fGtdf lgDg laifoj:t' ;d]l6OPsf x'G5g .
! ;"rgf lbg'kg]{
@ ;'g'jfO{sf] df}sf lbg'kg]{
# sfg"g Joj;foL jf cfkm\gf] egfO{ /fVgsf] nfuL k|ltlglwTjsf] ;'lglZrttf
$ lg0f{odf cfwf/ / sf/0f k|i6 pNn]v x'g'kg]{ .
;g'jfO{sf] l;4fGt cGt/ut ;'rgfsf] dxTj Hofb} Aofks 5 . s'g} ljjflbt kIfn] cfkm'dfyL nfu]sf] cf/f]ksf]
k|ltafb ug]{ clwsf/ /fVb5 . t;y{ cf/f]ksf] ;'rgf p:n] kfpg'kb{5 . h:tf] ;'s} ck/fw ug]{ clwsf/ ug]{
JolQm g} lsg gxf]; p:nfO{ ;f] s'/fs]f hfgsf/L lbP/, p:sf] s'/f ;'g/] dfq lg0f{ostf{ lg0f{odf k'Ug'kb{5 eGg]
o; l;4fGtsf] d'n dd{ xf] . ;dod} ;'rgf kfO{ pkl:yt eO{ cfkm\gf] egfO{ /fVg ghfg] kIf lj?4df lg0f{o
ePsf] cj:yfdf ;'gj' fO{ ePg eg] lhls/ lng kIfn] g;Sg] / pNn+3gsf] bf]if Gofo stf{nfO{ nfUb}g .
;f]xL ;Gbe{df s/ k|zf;gjf6 x'g] u/]sf GofoLs sfd sf/jfxLdf k|fs[lts Gofosf] l;4fGt cjn+jg
gul/Psf] Pj+ sfo{ljlw sfg"gsf] plrt k|of]u / kfngf gu/L u/LPsf] lg0f{odf ;Ddflgt cbfntaf6
k|Zg p7fpg] ul/Psf] 5 h:sf] sf/0f To:tf lg0f{ox? jb/ ePsf] ;d]t k|z:t e]l6G5g .
s'g} klg lg0f{ostf{n] kIfsf lj?4df cfPsf] tYo k|df0fnfO{ v08g ug]{ df}sf lbg'kb{5 . h:n] ubf{
lg0f{stf{nfO{ tfls{s lgisif{df k'ofpg d4t ub{5 . lg0f{stf{n] ;'g'jfOsf] df}sf lbO lg0f{o ubf{ d'4fsf]
ljjfbsf] kIfsf] s'/f pNn]v u/L To:df :ki6 sf/0f / cfwf/ v'nfO{ lg0f{o ug'{ kb{5 .
ljz]if u/]/ GofoLs k|sl[ tsf sfd klg ug]{ cw{GofoLs lgsfox?sf] sfd sf/jfxLdf Goflos l;4fGtsf] k|of]u
/ kfngfsf] cj:yf sdhf]/ 5 . To;dWo] cfos/ d"No clej[l4 s/ / cGtMz'Ns nufotsf sfg"g cg';f/
ug'k{ g]{ cw{Goflos sfo{sf] s|ddf kIfx?nfO{ ;"rgf lbg], ;'gj' fO{sf] df}sf lbg] / lbOPsf] ;"rgfx?sf] Dofb
tfd]nL k|flKtsf] ;'lglZrttf klg x'g] u/]sf] cj:yf Go'g kfObf of] l;4fGtsf] k|of]un xfd|f sfd sf/jfxLsf]
;Gbe{df cf]em]ndf kfl/Psf] xf] sL eGg] b]lvG5 . lg0f{osf] ;Gbe{df sfo{ljlwsf] kfngf gul/Psf] cj:yfdf jf
k|fs[lts Gofosf] l;4fGtsf] k"0f{ kl/kfngf gu/L ul/Psf lg0f{ox? c;kmn x'g] u/]sf] b]lvG5 . t;y{ Gofosf
:dfl/sf @)&#
106
dfGo l;4fGtsf] k"0f{ kl/kfngf u/L GofoLs ljj]ssf] k|of]u u/]/ dfq lg0f{o ug'{ kb{5 .
Gofosf] p4]Zo kl/k"lt{ ug{sf nfuL ;j} k|df0fx? j'em]/ kIfx?n] k|:t't u/]sf k|df0f / plgx?sf egfO{nfO{ ljrf/
u/L lgikIf ?kdf lg0f{o ug'{ GofoLs clwsf/Lsf] st{Jo xf] . t;y{ k|fs[lts Gofosf] l;4fGtnfO{ cfTd;fy gu/L
u/LPsf w]/} lg0f{ox? pk/ ;jf]R{ r cbfntdf k/]sf] l/6 lgj]bgdf l;4fGt ;d]t k|ltkfbg ePsf] 5 .
To;} qmddf /fHosf] nfuL cfjZos cfly{s >f]tsf] ;+sng ug],{ s/, /fh:j p7fpg] / ;+sng ug]{ s|ddf ljleGg
ljjfbx? >[hgf x'g] ub{5g . s/ k|zf;g ;+rfngsf] s|ddf cfO{kg]{ ljjfbsf] ;+jGwdf lg0f{o u/L s/ lgwf{/0f
cfb]z hf/L ug'k{ g]{ x'G5, h'gsfo{ cw{GofoLs lgsfosf] GofoLs sfd cGt/ut kb{5 . s/bftfn] ltg'k{ g]{ /fh:j,
s/sf] ;+aGwdf lg0f{o u/L clGtd s/ lgwf{/0f cfb]z hf/L ul/G5 . s/ ;DalGw sfg"gx?n] tf]ss
] f lglZrt
sfo{ljlwx? 5g h:sf] plrt k|of]u / kl/kfngf u/]/ dfq clGtd s/ lgwf{/0f cfb]z hf/L ug'k{ b{5 .
k|fs[lts Gofosf] l;4fGt ;DaGwdf ;jf]{Rr cbfntsf] wf/0ff
k|fs[lts Gofosf] l;4fGtsf] dd{nfO{ cjnDjg u/L >L ;jf]{Rr cbfntaf6 k|ltkfbg ePsf l;4fGt
tyf d'4fdf ePsf s]lx ljj/0fx? lgDg 5g
! k|]dgf/fo0f ofbj lj?4 km'ls{jflt ofbj d'4f pTk|]if0f g]=sf=k= @)^$, lg=g &*$(
cw{Goflos lgsfon] ;d]t sfg"g jdf]lhdsf] sfd sf/jfxL ubf{ sfg"gsf] plrt k|ls|of k"/f
u/]/ dfq lgisif{df k'Ug' kg]{ .
;'g'jfO{ ljgf bf]ifL 7x/ ug'{ k|fs[lts Gofo l;4fGtsf] alv{nfksf] sfo{ x'g hfg]
@ lgj]bs OGb|jxfb'/ v8\sf lj?4 k|x/L gfoj dxflg/LIfs, ;+jt 2063 ;fnsf] l/6 g+=
)!$(, d'2fMpTk|]if0f, k/dfb]z, cfb]z ldlt @)^%!!!(
s'g} lg0f{o ubf{ sfg"gn] h] h'g k|ls|of k'ofO{ lg0f{o ug'{ egL sfo{ljlw lgwf{/0f u/]sf] x'G5, lt s'/fsf]
kl/kfngf lg0f{ostf{n] u/]sf] x'gk' b{5 . cGoyf To;nfO{ sfg"g ;Ddt lg0f{o dfGg gldNg] .
;kmfO{sf] df}sf lbg' k|fs[lts Gofosf] l;4fGt cg'?ksf] x'g] / ;kmfO{sf] df}sf lbg'kg]{ sfg"gL Joj:yf ;d]t
ePsf] cj:yfdf ;kmfO{sf] df}sf glbg' sfg"g lak/Lt eO{ k|fs[lts Gofosf] l;4fGt lakl/t x'g hfg] .
# lgj]bs eQm axfb'/ >]i7 lj?4 af/f lhNnf cbfnt ;d]t, @)%# ;fnsf] l/6 g+= @%($,
Dofb tfd]nL sfg"g adf]lhd /Ltk"j{ssf] x'b}g eg] To:tf] tfd]nL Dofbsf] cfwf/df ePsf]
km};nf ;d]taf6 k|fs[lts Gofosf] l;4fGtdf xgg ePsf] g} ;Demg'kb{5 .
$= ljZjDe/gfy kf08] lj= c`rnfwLz sfof{no g]sfk @)$(, lg=g+= $%&@, k[= ^!^
k|fs[lts Gofosf] l;4fGt Ps sf]/f cf}krf/Ls jf oflGqstfdf cfwf/Lt l;4fGt geO{
;f/jfg Gofo k|bfg ug]{ ;fy{s lgod xf] . t;y{ Gofosf] j:t' tTjsf] k|flKtdf 7f]; ;3fp
k'ofpg' o; lgodsf] p2]Zo xf] .
%= /d]z k|=;/fkm lj=s/ sfof{no hgsk'/, g]sfk @)$( lg=g+= $%%&, k[= %%@
l/t k"j{ssf] ;"rgf lbPsf] gb]lvPsf]df ;'g'jfOsf] df}sf lbPsf] eGg gldNg]
:dfl/sf @)&#
107
^= ;'/]zrGb| cu|jfn lj=pBf]u ljefu, g]sfk @)$( lg=g+= $^)%, k[= &(!
cfkm" lj?4sf] ph'/Lsf] Joxf]/f yfxf kfpg] / k|df0fsf] v08g ug{ kfpg] cj;/af6 al`rt
ul/Pdf k|fs[lts Gofosf] l;4fGt ljkl/t x'g] .
&= hLjg yfkf lj=lq=lj=k=lg=sf, g]sfk @)$( lg=g+= $^)@ k[= &%@
lg0f{odf dgfl;j / kof{Kt sf/0f gv'nfOPdf k|fs[lts Gofosf] l;4fGt lakl/t x'g] .
*= df]xgs[i0f v/]n lj?4 >L s/ sfof{no, /fhlj/fh ;Djt\ @)$# ;fnsf] l/6 g+= !%))
lgwf{l/t cfo s/sf] ;DaGwdf l/6 lgj]bsnfO{ ;"rgf lb+bf s'g s'g zLif{sdf s] slt /sd
v'nfOPsf] 5 ;f] sf] lx;fa ;d]t To:tf] ;"rgfdf v'nfOPsf] x'g' kg]{ .
;"rgf lb+bf P]gsf] bkmf;Dd pNn]v ubf{ P]gsf] dg;fo k"/f x'b}g . P]gsf] dg;fo s'g s'g
zLif{sdf s] slt cfwf/df cfos/ lgwf{/0f ul/Psf] xf] ;f] s'/f ;"rgfdf pNn]v ul/Psf]
v08df ;f] ;DaGwdf s/bftfn] To:tf] cfos/ nfUg kg]{ xf] jf xf]Og eGg] ;DaGwdf
cfkm\gf] s'/f k|i6 /fVg ;sf];\ jf ;a'b k|df0f k]z ug{ kfpg ;sf];\ eGg] xf] To;/L
s/bftfnfO{ lgwf{l/t cfos/sf] ;DaGwdf lbOg] ;"rgf P]=P]gsf] bkmf ##-@_ adf]lhdsf]
cfwf/df v'nfO{ lgwf{l/t cfos/sf] lx;fa ;d]t pNn]v u/L ;"rgf lbg' kg]{ .
(= cu|jfn u|]g Ph]G;L / ;'/]z ODkf]l/odsf] k|f]kfO6/ lj?4 s/ sfof{no, g]kfnu+h ;Djt\ @)$&
;fnsf] l/6 g+= !#%&
;"rgf g} sfg'gsf] /Lt k'u]sf] 5}geg] To:tf] v'b cfo lgwf{/0f cfb]z ;d]tnfO{ sfg'g
adf]lhdsf] eGg gldNg] .
!)= df]xgnIdL df:s] lj?4 cy{ dGqfno ;d]t l/6 g+= )^$ WF)))!
cf/f]ksf] ;"rgf lbg' dfq kof{Kt x'g] geO{ ;f] ;"rgfadf]lhd cf/f]ksf] v08g ug{, k|ltjfb ug{ / k|df0f
k|:t't ug{ kof{Kt / dgfl;j ;do klg lbg'kg]{ x'G5 . ;fy} ;f] k|ltjfb / k|ltjfbsf] ;dy{gdf k|:t't
k|df0f ;d]tsf] ljZn]if0f u/L :jtGq eO{ lg0f{ostf{n] ts{ / k|df0fdf cfwfl/t eP/ k|rlnt sfg"gsf]
k|of]u u/L lg0f{o ug{k' g]{ tyf ;f] lg0f{odf lgisif{df k'us
] f] :ki6 cfwf/ / sf/0f v'nfpg' kg]{ .
o;/L d'2fsf] sfd sf/jfxLdf clgjfo{ ?kdf kfng ug'k{ g]{ k|lsofnfO{ sfg'gL l;4fGt tyf cbfntsf
km};nfghL/x?af6 ;d]t cjnDag ul/g'kg]{ u/L km};nf ePsf cj:yfx? 5g . obL k|fs[lts Gofosf] l;4fGt
k|of]u gu/L s'g[ } lg0f{o tyf sfo{ ul/of] eg] To;sf] s'g} cf}lrTo x'bg} / u/]sf] sfo{ ;d]t lgikmn x'G5 . t;y{
s/ ;Da4 lgsfo / ;f] df sfo{/t sd{rf/Lx?n] s/ lgwf{/0f c;'n pk/ / cGo h'g;s} k|so[ fdf ;d]t k|fs[lts
Gofosf] l;4fGtsf b'Oj{ 6} kIf cyf{t k"jf{ux| sf] l;4fGt / ;'gj' fO{sf] l;4fGtsf] kl/kfngf clgjfo{ ?kdf ul/g'
kg]{ x'G5 . To;df klg xfd|f w]/} d'4fx? ;'gj' fO{sf l;4fGtsf] cfwf/df c;kmn x'g] u/]sf 5g\ . To;sf] k"0f{ !fg
/ kl/kfngf cfhsf] k/d cfjZostf xf] eGg] s'/f ;j}n] x]Ssf /fVg' clgjfo{ b]lvG5 .
;Gbe{ ;fdu|L
!= sfg"g tyf Gofosf s]xL cfwf/e"t l;4fGt kjg s'df/ cf]emf .
@= ;/sf/L jlsn lbUbz{g -kl/dflh{t ;+:s/0f @)&)_ .
:dfl/sf @)&#
108
s/ k|0ffnLdf ;xlhs/0f / ;xeflutf

lj:tf/M cfhsf] cfjZostf
s[i0fdfg >]i7
;efklts/ /fhZj ;ldlt
g]kfn r]Dj/ ckm sd;{
d'n'sdf lj=;+ @)!& ;fndf cfos/ P]g hf/L eO{ cfos/ cjwf/0ff k|f/+De eof] . lj=;+ @)#! df
csf]{ P]g hf/L eof] . lj=;+ @)%* ;fndf k"0f{ cfw'lgs sfg"gL ;+/rgf / k|0ffnL cg'?ksf] gof+ cfos/
P]g sfof{Gjogdf cfof] . o;} jLr @)%@ ;fndf ljqmLs/, xf]6]ns/, 7]Ssfs/, dgf]/~hgs/ ljleGg
s/x?nfO{ Plss[t ul/ d"No clej[l s/ P]g hf/L eof] . k"j{ tof/L ljgf sfof{Gjog ug{ nfluPsf] pQm
P]gsf] lghLIf]qn] ;zQm k|ltjfb uof] . ;/sf/ / lglh If]q jLr ljleGg r/0fdf u[xsfo{ / ;xsfo{
kZrft @)%$ ;fndf d"No clej[l s/ sfof{Gjogdf cfof] .
cfGtfl/s /fhZj ljefun] cfos/, d"No clej[ls/, cGtMz'Ns, lzIff ;]jf z'Ns tyf :jf:y ;]jfs/
h:tf s/x?sf] k|zf;g ug]{ uxg lhDd]jf/L s'zntfk"j{s axg ub]{ cfPsf] kfOG5 . s/bftfnfO{
;xh?kdf ;]jf pknAw x'g ;sf];\ eGg] clek|fon] ljleGg :yfgdf sfof{nox? :yfkgf ug]{, bIf
hgzlQm pknAw u/fpg] cflb sfo{x? klg ub]{ cfPsf] b]lvG5 . jt{dfg cj:yfdf d'n'ssf] /fhZj
;+sng /sd em08} @ va{ #$ ca{ k'Ug nfu]sf] 5 . of] eGbf klg yk ;+Gtf]ifsf] ljifo s] 5 eg] k|To]s
aif{ jh]6 jQmJodf k|If]lkt c+s eGbf ;/b/ !% k|ltzt al9 /fhZj ;+sng x'g] u/]sf] 5 . oL ;a}
tYox?n] g]kfndf /fhZj kl/rfngsf] ;+efjgf j[xt 5 eGg] ;xh} cg'dfg ug{ ;lsG5 . To;}n] s/
k|zf;gnfO{ yk k|efjsf/L t'NofO{ s/ k|0ffnLnfO{ ;xhLs/0f ul/ ;xeflutf lj:tf/ ub} s/ of]Uo
cfocfh{g ug]{ ;a}nfO{ s/sf] bfo/fdf Nofpg' g} clxn]sf] d'Vo cfjZostf xf] .
cfGtl/s /fhZj kl/rfng g} /fli6o cy{tGqsf] bLuf] cfwf/ xf] . To;}n] cfTdlge{/ cy{tGqsf] lgdf{0fsf
nflu /fhZjsf] bfo/f km/flsnf] kfg]{, ;+sng / e'QmfgL k|s[ofnfO{ oyf;So ;/nLs/0f / ;xlhs/0f
ug]{, ;xeflu lj:tf/ u/L ;a} s/bftfnfO{ bfo/fdf Nofpg] cflb sfo{ x'g' h?/L 5 . k|s[ofut sfo{x?
hl6n ePdf nfut a9\g hfG5 . ;fy} ;xeflutfdf klg gs/fTds c;/ kb{5 .
d'n'ssf] s/ k|0ffnLnfO{ :ki6, ;xh, Jofjxfl/s / s/bftf d}qL t'Nofpg] af/] s}+og jx;, k|of; /
kxnx? x'b} cfPsf 5g . ;/sf/n] ljleGg ;dodf cfof]ux? g} u7g u/]/ o; tkm{sf] k|of;nfO{ cl3
a9fpb} cfPsf] kfOG5 . tyflk s/ k|0ffnL ck]Iffs[t ?kdf s/bftf d}qL aGg ;s]sf] 5}g . s/ k|0ffnL
:dfl/sf @)&#
109
cw'/f], c:ki6, lcyL{ cflb, cflb u'gf;fx? s/bftf kIfaf6 JoQm x'b} cfPsf] 5 . To;}n] ;'wf/sf]
k|lqmofnfO{ lg/Gt/tf lbO{ d"n nIo tkm{ cu|;/ x'g' h?/L 5 .
/fHoaf6 /fhZj ;DaGwL gLlt, P]g, lgodx? th'd{ f, sfo{Gjog jf k'g/fjnf]sg ul+/bf tLg} txdf lglh
If]qsf] ;xeflutf x'bF } cfPsf] 5 . tyflk lglh If]qn] cfgf] cg'ejhGo cfwf/df lbPsf ;"emfjx?nfO{
k"0f{ ?kdf u|x0f ug{ g;s]sf]n] sltko cj:yfdf ljZjf;sf] ;+s6 klg pTkGg x'g] u/]sf] 5 . efiffut
c:ki6tfn] klg s/ k|zf;s / s/bftf b'jn
} fO{ c;xh x'g] u/]sf] 5 . lcyL{ zAbx?sf] k|of]u ePsf]n]
k|zf;g ug{ sl7g x'g] / cfkm'n] a'em]s
] f] cy{ nufP/ lg0f{o lg?k0f ubf{ :j]R5frf/L ag]sf] cf/f]k v]Kg' kg]{
;+s6 lg0f{ostf{ ;dIf 5 eg] To;n] l;h{gf ug]{ kl/0ffdsf] ef/ s/bftfn] j]xf]g{' kg]{ cj:yf 5 . To;}n]
gLlt, P]g lgodsf] th'd{ f ubf{ df}lns ?kdf g]kfnL efiffdfg} d:of}bf ug]{ kl/kf6L :yflkt x'g' kb{5 .
s/ k|0ffnL;+u ;Dalwt P]gx?df y'k|} cJofjxfl/s k|fjwfgx? 5g . ltgLx?nfO{ zL3|fltzL3| ;'wf/
ul/g' k5{ . cfos/ P]g / d"No clej[l s/ P]gdf $ jif{ gf3] kl5 s/bftfn] lbPsf] laj/0f g} dfGo
x'g] / To;df k'gMs/ lgwf{/0f ug{ gldNg] k|fjwfgnfO{ kl/jt{g ul/ k'gMs/ lgwf{/0f x'g ;Sg] ul/Psf]
5 . o;n] ubf{ e'mf ph'/L lbP/ k'gMs/ lgwf{/0f u/L s/bftfnfO{ b'Mv lbg] s'k|j[lQ b]lvPsf] 5 .
k''g/fjnf]sgdf hfFbf w]/} w/f}6L /fVg' kg]{ k|fjwfg 5 . ljjflbt /sdsf] al9df @% k|ltzt dfq w/f}l6
/fVg] Joj:yf ePdf cfkm' dfly k/]sf] dsf{sf] ;/n ?kdf Gofo kfpg ;Sg] cj:yf cfpg] lyof] . o:tf
k|fjwfgn] s/ k|0fnLnfO{ hl6ntf tk{m ws]n]sf] :ki6 x'G5 . ;fy} d"No clej[l s/ P]g / cfos/ P]gdf
ePsf] b08 / hl/jfgf ;DalGw k|fjwfgsf] cjnf]sg ubf{ /fHon] s/ c;'nLjf6 eGbf b08 ;hfoaf6
a9L /fhZj c;'n ug]{ dg;fo /fv]sf] xf] ls h:tf] b]lvG5 .
d"Noclej[l2 s/df ljBdfg Psn b/sf] ;f k}7f/L / pTkfbgdf dfq nfu" u/L cGo ljls| ljt/0fdf 5'6}
b/ sfod u/L ;/nLs/0f x'g' h?/L 5 . gLltut ?kdf s[lifIf]qnfO{ s/d'Qm ug]{ elgPsf] / s[lif If]qnfO{
cy{tGqsf] k|dv
' cfwf/sf] ?kdf :yflkt u/fpg Jofj;flos s[lif sfo{nfO{ k|fT] ;flxt ug{k' g]d{ f cGo If]q
;/xg} s/ nufOPsf] 5 . ;fy} s/sf ;Ldfx? lgwf{/0f x'bf d"No clej[l s/ nfUg] ;Ldf Go'gtd ? !
s/f]8 eGbf dfly x'g' kb{5 . cfos/sf] ;Ldf klg ;do ;fk]If ?kdf ;'wf/ ul/ JolQmut 5'6 % nfv
/ kl/jf/nfO{ ? !) nfv sfod ul/ ;/nLs/0f ul/g' k5{ . s/ ;xeflutf clej[l4sf nflu k|so[ fut
;xhtf / s/sf b/x? ;/n xg'k5{ . Pp6f Joj;fo btf{ ug{ w]/} 7fpF hfg' kg]{ kl/kf6L cGTo x'g' k5{ .
s/sf b/x? pRr ePdf :jfefljs ?kdf ;xeflutf lj:tf/ ug{ sl7g x'G5 . To;}n] ;du| /fhZj k|0ffnL
/ k|zf;gnfO{ ;xh, ;/n / :ki6 u/L /fHo k'Ug g;s]sf] :yfgdf klg s/bftfn] :j]lR5s ?kdf /fhZj
r'Stf ug]{ k|fT] ;fxfgk"0f{ cj:yfsf] lgdf{0f x'gk' 5{ . s/ k|zf;g / s/bftf jLr cGo kIfn] v]Ng] df}sf kfpg'
x'bg} . P]g, lgodsf sf/0fn] pTkGg lj;+ultx?sf] cljnDa lgjf/0f x'gk' b{5 .
d'ns
' ;+3Lo k|0ffnLdf k|jz
] ug{ nfu]sf] ljBdfg cj:yfdf s/ k|zf;gsf] ;f]r, Ifdtf / sfo{ z}nLdf yk
r':ttf / k|efsfl/tf cfpg' h?/L 5 . ljleGg txdf s/ r'Qmf ug'{ kg]{ ePdf s/bftfx?df ;d:of kg{ ;Sb5 .
s'g tyf s:tf] /fhZj s'g tx / lgsfon] ;+sng ug]{ :ki6 /]vf+sg x'g' kb{5 . t;y{ k|zf;g / s/bftf b'j}
kIfnfO{ ;xh x'g,] bf]xf]/f] gkg],{ g5'6g\ ] lsl;dsf] sfo{ ktL lgwf{/0f u/L /fi6 lgdf{0fdf a9L eGbf a9L cfg}
cfGtl/s /fhZj kl/rfng ul/ :jfledfgL, cfTd lge{/ cy{tGqsf] lgdf{0fsf] dfu{ k|z:t ug'{ kb{5 .
:dfl/sf @)&#
110
g]kfnsf] /fh:j gLlt

nIdL k/fh'nL
lgb]{zs
cfGtl/s /fh:j ljefu
!= ljifo k|j]z M
d'n'sL k|zf;gsf dxTjk"0f{ cjoj dWo] /fh:j k|zf;g Ps xf] . ;jn /fli6o ljsf;sf nflu >f]t /
;fwgsf] kl/rfng Pjd\ Aoj:yfkgdf /fh:j k|zf;gsf] cxd\ e"ldsf /xG5 . /fli6o cfjZostfsf]
kl/k"lt{ / ;Gt'lnt ljsf; ultljlwx?nfO{ lbuf] agfpg d'n'ssf] /fh:j gLltn] k[i7 cfwf/ tof/
kfb{5 . ctM /fh:j gLlt d'n'ssf] ;+ljwfg, cfjlws of]hgf / jflif{s ah]6af6 lgb]{lzt x'g] ub{5 .
cfly{s ljsf;sf kl/;"rsx?df s"n ufx{:y pTkfbg, cfoft lgof{tsf] cj:yf, k|ltAolQm cfo,
jrt, nufgL tyf pkef]usf] cj:yf / cfGtl/s Pjd\ jfx\o qmozlQm h:tf kIf dxTjk"0f{ /xG5g\
/ oL ;a} cjojdf /fh:j gLltn] sfo{?k lnPdf d'n'ssf] cy{tGq / /fh:j c;'nL aLrdf k|ToIf
;x;DjGw :yflkt x'g k'Ub5 . ;jn / ;Ifd /fh:j gLltn] cy{tGqnfO{ ;xL dfu{ bz{g dfq ug]{
xf]OgsL bL3{sfnLg ljsf;sf] ;f]+rnfO{ ;fy{s ;d]t agfpg ;Sb5 .
g]kfndf gofF ;+ljwfg nfu' ePkl5 ;+3Lo ljQ Aoj:yfdf d'n'sL k|zf;g k|j]z u/]sf] 5 . o;y{
;+3Lo ;+/rgf lqmofzLn x'Fb} hfbf /fh:j gLlt klg ;+3, k|b]z / :yfgLo tx;Dd txut x'g]5 .
;+ljwfgn] ;+3Lo :j?knfO{ :jLsf/ u/]klg ;+3Lo ;+/rgf lqmofzLn gePsf]n] at{dfgdf PsfTds
/fHosf] :j?kdf g} g]kfnsf] /fh:j gLlt ;~rfngdf /x]sf] 5 .
@= g]kfnsf] ;+ljwfgdf /fh:j gLlt M
g]kfnsf] ;+ljwfgdf ;+3, k|b]z / :yfgLo txdf /fh:j gLlt Aoj:yfkg ljlw / cfly{s sfo{k|0ffnL;Fu
cfj4 ul/Psf] 5 . tLgj6} txdf g} sfg"g adf]lhd jfx]s s'g} s/ gnufpg] / p7fOg] 5}g eGg] s'/fsf]
;'lglZrttf 5 . s/ sfg"gsf] lgdf{0f Aoj:yfkg ljlwsf] k|lqmofut cfwf/df lgjf{lrt hgk|ltlglwsf]
;fj{ef}d ;bgaf6 dfq x'g] Aoj:Yffaf6 No Taxation Without Representation sf] l;4fGtnfO{
cjnDjg u/]sf] 5 . ;+ljwfgsf] cg';"rL % sf] j'Fbf g+= ( df ;+3sf] /fh:j gLltdf eG;f/, cGtMz'Ns,
d"No clea[l4 s/, ;+:yfut cfos/, JolQmut cfos/, kfl/>lds s/, /fxbfgL z'Ns, le;f z'Ns,
ko{6g b:t'/, ;]jf z'Ns b:t'/ / b08 hl/jfgf /x]sf] 5 . To:t} k|b]zsf] /fh:j gLltdf cg';"rL ^
sf] a'Fbf g+= $ df pNn]v ePsf ljifox? 3/hUuf /lhi6]zg z'Ns, ;jf/L ;fwg s/, dgf]/~hg s/,
lj1fkg s/, ko{6g, s[lif cfodf s/, ;]jf z'Ns b:t'/ / b08 hl/jfgf h:tf ljifox?nfO{ Joj:yfkg
ug]{ ljifox? ;d]l6g] 5g\ . ;fy} ;+ljwfgsf] cg';"rL * sf] a'Fbf g+= $ df pNn]v ePsf ;DklQ s/,
:dfl/sf @)&#
111
3/ jxfn s/, 3/hUuf /lhi6[]zg z'Ns, ;jf/L ;fwg s/, ;]jf z'Ns b:t'/, ko{6g z'Ns, lj1fkg s/,
Joj;fo s/, e"lds/ -dfnkf]t_, b08 hl/jfgf, dgf]/~hg s/ tyf dfnkf]t ;+sngsf If]qnfO{ cfwf/
dfg]/ :yfgLo tx gu/kflnsf tyf ufFpkflnsfsf] s/ gLlt aGg]5 .
To:t} ;+ljwfgsf] wf/f ^) df /fh:j >f]tsf] jfF8kmfF8df tLg txsf] ;/sf/n] cfkm\gf] cfly{s clwsf/ If]q
leqsf] ljifodf s/ nufpg / tL >f]taf6 /fh:j p7fpg ;Sg], g]kfn ;/sf/n] ;+sng u/]sf] /fh:jsf]
Gofof]lrt ljt/0fsf] Aoj:yf ldnfpg], vr{sf] cfjZostf / /fh:j Ifdtfsf] cfwf/df ;dfgLs/0f cg'bfg,
;zt{ cg'bfg, ;dk'/s cg'bfg jf cGo k|of]hgsf nflu lbOg] ljz]if cg'bfg ljifo ;dfj]z 5 .
;+ljwfgsf] efjgf cg'?k cj l56[} g} ;+3Lo ;+/rgf ;fk]If k|b]z & / :yfgLo tx gu/kflnsf /
ufFpkflnsf jl9df &%) hlt x'g] 5g\ . xfn sfod /x]sf &% lhNnf ljsf; ;ldlt s]jn txut
;dGjostf{sf] ?kdf /xg] / o;sf] cfkm\gf] 5'6[} s/ gLlt x'g] 5}g . ;+ljwfgsf] efu @^ df Aoj:yf
ePsf] /fli6o k|fs[lts >f]t tyf ljQ cfof]un] ;+3, k|b]z / :yfgLo ;/sf/sf] vr{ lhDd]jf/L k'/f ug]{ /
/fh:j c;'nLdf ;'wf/ ug'{kg]{ pkfox?sf] l;kmfl/z ug]{ tyf ;+3 / k|b]z ;/sf/sf] /fh:j jfF8kmfF8sf
cfwf/x?sf] k'g/fjnf]sg u/L kl/dfh{gsf] l;kmfl/z ug]{ ;+j}wflgs Joj:yf 5 .
#= cfjlws of]hgf M
g]kfndf xfn rf}wf} lqjifLo cfjlws of]hgf lqmofzLn 5 . t]xf} of]hgfdf ;dfj]z ul/Psf] /fh:j gLltnfO{
s]nfpbf s"n ufx{:y{ pTkfbgdf /fh:jsf] cg'kft @!=! k|ltzt k'/o\ fpg], :j]lR5s s/ ;xeflutfsf] nflu
u'0f:tLo ;]jf tyf s/ sfg"gsf] ;do ;fk]If kl/dfh{g / sfof{Gjog ;'lgZrt u/L Aofkf/ ;xhLs/0fsf]
jftfj/0f lgdf{0f ub}{ s/ k|0ffnLsf] sfo{ s'zntf tyf k|efjsf/Ltf clea[l4 ug],{ s/ gLlt, sfg"g tyf s/
k|zf;gnfO{ ;dofg'sn
" agfpg], ;"rgf k|ljlwsf] dfWodaf6 ;"rgf ;~hfnsf] ljsf; ug]{ / cfGtl/s s/ tyf
eG;f/df :jod\s/ 3f]if0ff k4lt cjnDjg ug]{ pNn]v lyof] . rf}wf} cfjlws of]hgfdf s"n u|fo:y{ pTkfbgdf
/fh:jsf] cg'kft @$ k|ltzt k'/o\ fpg], /fh:j k|zf;gnfO{ s/bftf d}qL agfpg], PsLs[t s/;+lxtf tof/
ug],{ /fh:j k|zf;gdf PsLs[t ljB'tLo k|0ffnL nfu' ug]{ tkm{ g]kfnsf] /fh:j gLlt s]Gb|Lt x'g5
] .
o; of]hgf cjlwdf g]kfnsf] /fh:j gLlt /fh:jsf] cfwf/ km/flsnf] agfpg ;a} k|sf/sf cfly{s sf/f]jf/nfO{
n]vflt ug],{ cfGtl/s /fh:jnfO{ /fli6o cy{tGq lgdf{0fsf] cfwf/ agfpg], s/ k|0ffnLnfO{ nufgL tyf
Joj;fo d}qL agfpg], cfly{s kf/blz{tf sfod u/L s/ k|0ffnLnfO{ :jR5 / t6:y agfpg], s/sf] hf]lvd
Aoj:yfkg ug{ s/ k|zf;gsf] ;jnLs/0f ug],{ s/ ljjfbsf] lg?k0fsf nflu :yfoL ;+:yfut ;+oGq lgdf{0f
ug],{ skf]/{ 6] s/sf] b/ / eG;f/ 5'6nfO{ qmdzM 36fpb} n}hfg], ;a} lsl;dsf s/ ;DjGwL ljj/0fx? ljB'tLo
k|0ffnL dfkm{t k]z ug]{ Aoj:yf ldnfpg], /fh:j r'xfj6 tyf ljb]zL d'bf| ckrngsf] lgoGq0fsf nflu hf]lvd
kl/;"rs lgdf{0f ug],{ /fh:j / /fh:j ;+sngsf t'ngfTds Ifdtf, s'zntf / s/fwf/sf] dfkb08sf cfwf/df
/fh:j kl/rfngsf] lhDd]jf/L ;+3, k|bz
] / :yfgLo lgsfo aLrdf jfF8kmfF8 ug]{ tkm{ nIfLt x'g5
] .
$= ah]6 M
ut cf=j= @)&@.&# sf] ah]6df nufgLsf] jftfj/0f cg's"n agfO{ cfly{s lqmofsnfk a9fpg],
e"sDkaf6 k|efljt ePsf] cy{tGq / Aoj:yfnfO{ k'gp{Tyfg ug]{, :j]lR5s s/ ;xeflutf k|j4{g ug]{,
:dfl/sf @)&#
112
lgof{t k|j4{g / cfoft k|lt:yfkg ug]{, cj}w Aofkf/ lgoGq0f tyf ljb]zL d'b|f ckrng /f]Sg], ;DklQ
;'l4s/0f lgjf/0f ug]{ pNn]v lyof] . /fh:j gLltnfO{ k|efjsf/L agfpg s/ k|0ffnLdf ;'wf/ / bfo/f
lj:tf/, 5'6 ;x'lnot Pj+ lghL If]qsf] k|j4{g, /fh:j k|zf;gdf ;'wf/ ug]{ ljifo ;dfj]z lyof] .
rfn' cf=j= @)&#.&$ sf] ah]6df cfly{s ;d[l4sf nflu s/ k|0ffnLdf ;'wf/ ug],{ s/sf] bfo/f lj:tf/ ug]{
/ /fli6o pTkfbg a[l4 / /f]huf/L l;h{gfsf nflu s/ ;x'lnot Pjd\ ;'ljwf, s/ k|0ffnLsf] cfw'lgsLs/
0fsf nflu ;"rgf k|ljlwsf] pkof]u, s/ k|0ffnLsf] :jR5tf / t6:ytfsf] nflu /fh:j r'xfj6 lgoGq0f,
;+:yfut Ifdtf ljsf;sf nflu /fh:j k|zf;gdf ;'b9[ Ls/0fsf ljifox? ;dfj]z 5g\ .
%= ;+3Lo ;+/rgfdf g]kfnsf] /fh:j gLlt M
;+3Lotfsf] ;DjGwdf jt{dfg ;/sf/sf] vr{ k|0ffnLsf] cfotgdf a[l4 x'g]5 . a[l4 x'g] vr{sf] t'ngfdf
tTsfnsf nflu jt{dfg s/ k|0ffnLdf gofF s/ nufpg] / s/sf] b/ a9fpg] Scope 5}g . g]kfndf
!% jif{ cl3 nfu' ul/Psf] k|yd k':tfsf] s/ ;'wf/ sfo{qmd kZrft :yflkt s/k|0ffnLsf] :j?k /
;+/rgf /fd|f] 5 . xfn d''n'sdf d"No clea[l4 s/, cfos/, eG;f/, cGtz'Ns h:tf ;a} cfw'lgs
s/x? sfof{Gjog eO{ /x]sf 5g\ . oL s/x? dWo] d"No clea[l4 s/ Psn b/ !# k|ltzt, cfos/df
AolQms/ cfos/ !, !% / @% k|ltzt tyf ;+:yfut cfos/ Psn b/df, eG;f/ dxz'nsf ^ j6f
b/x? / cGtz'Ns ;"lt{hGo tyf dfbs kbfy{df kl/df0fut b/n] / cGo s]xL a:t'x?df d"Nout b/n]
nufpb} cfOPsf] 5 . oL s/x?af6 g]kfnsf] s"n /fh:jdf (# k|ltzteGbf jl9 lx:;f cf]u6]sf] 5 .
oL s/x?df klg d"cs/ Ps ltxfO{ lx:;f, cfos/sf] of]ubfg qmdzM a9\b} uPsf] tyf eG;f/sf] lx:;f
qmdzM 36\b} uPsf] cj:yf 5 eg] cGtMz'Nsdf s"n /fh:jdf sl/j !% k|ltzt lx:;f cf]u6\b5 . s"n
ufx{:y pTkfbgdf /fh:jsf] of]ubfgsf] c+z j9\b} uO{ !^ k|ltzt hlt sfod ePsf] 5 h'g blIf0f
PlzofnL d'n'sx?df g} /fd|f] dflgG5 . o;/L x]bf{ g]kfnsf] s/ k|0ffnLsf] jt{dfg :j?k, ;+/rgf /
o;sf] Performance /fd|f] 5 . cl3Nnf] jif{;Dd jflif{s a[l4b/ @) k|ltztsf] xf/fxf/Ldf lyof] .
g]kfndf gofF ;+ljwfg hf/L eO{ ;+3Lo ;+/rgf j}wflgs ?kdf ;+ljwfgdf k|j]z u/]sf], d'n'ssf] cfly{s
tyf /fhg}lts cj:yf / cGt/f{li6o k|ltj4tf tyf d'n'ssf nflu cj cfjZos kg]{ yk >f]t kl/rfng
ug{ s/ k|0ffnLsf] ;DjGwdf lgDg ;'wf/ cfjZos 5 .
%=! ;+3Lo ljQ Aoj:Yff M ;+ljwfgsf] efu @^ /fli6o k|fs[lts >f]t tyf ljQ cfof]u wf/f -@%)_ / wf/f
-@%!_ df ePsf] Aoj:yf adf]lhd o; cfof]usf] u7g ug],{ ;+3Lo ;/sf/af6 k|fGtLo ;/sf/ / k|fGtLo
;/sf/af6 :yfgLo ;/sf/df hfg] lgMzt{, ;zt{, ;dk'/s, ;dfgLs/0f / cGo cg'bfgsf nflu j:t'ut
cjwf/0ff / vfsf tof/ kfg],{ k|fGtx? aLrdf ePsf] k|fs[lt >f]t / ;f]jf6 k|fKt /fh:jsf] c;dfgtf /
lje]bsf] cGTo ug{ ljz]if sfo{ut vfsf tof/ kfg],{ d"cs/ / cGtMz'NsnfO{ ;xljeflht s/sf] ?kdf
;+slnt /fh:j s]Gb| tyf k|bz
] aLr ljefhgsf] cfwf/ tof/ kfg],{ 3/hUuf /lhi6;] g b:t'/, lj1fkg
z'Ns, ;]jf z'Ns tyf /f]oN6L k|bz
] / :yfgLo lgsfo aLr jfF8kmfF8sf] cfwf/ tof/ kfg],{
%=@ >f]t kl/rfngsf nflu Transition Management Plan agfpg] M ;+ljwfgsf] dd{ cg';f/
;+3Lo ;+/rgf lqmofzLn / >f]t kl/rfngsf] cfwf/ tof/ gx'Fbf;Ddsf nflu .
:dfl/sf @)&#
113
%=# gLltut / sfg"gL cfwf/ tyf ;+:yfut ;+/rgfsf] lgdf{0f M ;+ljwfgsf] efu -%_ / cg';"rL
% b]lv ( ;Dd ePsf] sfo{;"rLsf] cfwf/df >f]t kl/rfngsf] nflu ;+3, k|b]z / :yfgLo
lgsfox?sf] gLlt lgdf{0f, >f]t kl/rfng tyf Aoj:yfkgsf nflu ljifout sfg"g lgdf{0f /
;f] cg'?k ;+:yfut ;+/rgf lgdf{0f ug]{ . h:t} ;+3 / k|b]z ;/sf/n] nufpg] s/x? aLrdf
;dGjo sfod ug{ ;+3 k|b]z ljQ Joj:yf P]g, k|b]z / :yfgLo lgsfon] nufpg] ;Sg] s/
tyf z'Ns ;DjGwL dfkb08 agfpg] .
%=$ d"No clea[l4 s/ M o; s/nfO{ /fh:jsf] d]?b08sf] ?kdf ljsl;t ub}{ hfg' kb{5, gLltut,
k|lqmofut tyf k|zf;lgs ;'wf/ u/]/ of] s/nfO{ s"n /fh:j of]ubfgdf #% b]lv $) k|ltzt
k'/\ofpg], o; s/sf] cfwf/ lj:tf/ ug]{, eG;f/df ;xL d"Nof+sg k4ltsf] ljsf;, ;xL aLn
lahs hf/L ug{ k4ltsf] lgdf{0f, 5'6 ;'ljwf qmdzM 36fpb} n}hfg], s/ lkmtf{, s/ k/LIf0f /
s/ cg';GwfgnfO{ k|efjsf/L agfpg], ;dodf ljj/0f ga'emfpg], ;dodf s/ gltg]{ / clws
s|]l86 ljj/0f /fVg] ;d:of ;dfwfg ug]{ .
%=% cfos/ M of] s/ ;+3Lo k|0ffnLdf bf]>f] 7'nf] >f]t xf] . gLltut tyf k|zf;lgs ;'wf/ u/L o;
s/af6 s"n /fh:jdf o;sf] lx:;f !# ;Dd /fh:j ;+sng ug'{kb{5 . s/sf] cfwf/ lj:tf/
ug{ d'n'ssf] ljsf; gLltdf 6]jf k'/\ofpg], /f]huf/L a9fpg], lk5l8Psf If]qdf cf}Bf]lus
ljsf; ug]{, 5'6 ;'ljwf sd ub}{ n}hfg], 5'6 ;'ljwfnfO{ d'b|fl:kmltb/;Fu cfj4 ub}{ n}hfg],
JolQmut cfos/sf] Go"gtd\ / clwstd\ ;Ldf jl9 ePsf]n] b/ 36fpg], ;jf/L ;fwgdf nfUg]
s/ a9fpg], 3/ef8f s/ :yfgLo lgsfosf] ;xeflutfdf kl/rfng ug]{ .
%=^ eG;f/ dx;'n M eG;f/ dxz'n xfnsf jif{x?df 36\b} uPsf]df cfufdL lbgdf cem sdL x'bF } hfg]
x'bF f of] /fh:j ;+sngsf] d"n cfwf/ jGg g;Sg] . ctM eG;f/ k|zf;gnfO{ :jMrflnt, kf/bzL{,
k|efjsf/L agfpg], j:t'sf] lj:t[t / ;xL lsl;dsf] juL{s/0f, d"Nof+sg k4lt jf:tljs agfpg],
cj}w Jofkf/ lgoGq0f ug]{ / Jofkf/ ;xhLs/0f ug],{ dxTjk"0f{ j:t'x?sf] /fli6o tyf cGt/f{li6o
ahf/ d"Nosf] tYof+s ;+sng u/L cBfjlws ug]{ u/L eG;f/ k|zf;g ;~rfng ug]{ .
%=& cGtMz'Ns M cGtz'Ns nfUg] j:t'sf] ;+Vof l;ldt /fVg], lgsf;LnfO{ s/ d'Qm ug],{ :jod\ lgisfzg
k|0ffnL cGt/ut ;~rfng ug]{ gLlt lng], k]6f n
] , l8h]n / b'/;~rf/ ;]jfdf cGtMz'Ns nufpg] .
%=* dfnkf]t tyf 3/hUuf /lhi6]zg b:t'/ M b/x?df ;d;fdlos k'g/fjnf]sg, :yfgLo lgsfodf
3/ tyf hUufsf] clen]vLs0f, % jif{;Dd rfx]df dfnkf]t Psd'i6 ltg{ kfpg] Aoj:yf, 3/
hUuf s/sf] Go"gtd\ 5'6 x6fpg], b/ 36fpg] / Go"gtd\ / clwstd\ b/sf] ;Ldf tf]Sg], sf/f]jf/
d"Nodf s/ nufpg], k'Vof}{nL ;DklQsf] x:tfGt/0fdf /lhi6]zg b:t'/sf] b/ j9fpg] .
%=( ;jf/L s/ M Psf/ k|0ffnL cGt/ut ;+sng ug]{ .
%=!) ;fdflhs ;'/Iff s/ M bfloTj j9\b} uPsf] ;Gbe{df sd{rf/L / /f]huf/btfsf] b'js
} f] of]ubfg x'g] Aoj:yf
ug],{ lgj[Qe/0fnfO{ of]ubfgdf cfwfl/t Self Regulated Fund sf] ?kdf ljsf; ub}{ n}hfg] .
%=!! k'gMlgdf{0f s/ M Surcharge sf] ?kdf JolQmut tyf ;+:yfut cfos/df nufpg] .
:dfl/sf @)&#
114
%=!@ u}/ s/ M b/x?nfO{ ;d;fdlos agfpg], k|of]u ljlxg ;/sf/L ;DkQLsf] ljqmL ug]{, k|of]u
ljlxg cj:yfdf /x]sf sf]ifx? h:tf] j}b]lzs ;}lgs k|x/L ;z:q k|x/L u|fld0f b'/;~rf/ h:tf
sf]ifx?sf] /sd cy{tGqsf] k'gMlgdf{0fdf nufpg] .
%=!# /fh:j k|zf;g M /fh:j jf]8{sf] :yfkgf, /fh:j ;]jfsf] u7g, sd{rf/Lsf] lgo'QmL, kb:yfkgf,
;?jf j9'jf / sfo{;Dkfbg h:tf ;a} If]qdf ;'wf/ ug]{, s/bftf lzIffnfO{ lg/Gt/tf lbg] .
%=!$ k|zf;sLo k'g/fjnf]sgnfO{ l56f], 5l/tf] / Aojl:yt tYo / tYof+sdf cfwfl/t agfpg],
k'g/fj]bg Aoj:yfdf ;d]t ;'wf/ ug]{, s/ ljjfb ;dfwfg ;ldltsf] Aoj:yf ug]{, tf]lsPsf]
;LdfeGbf dflysf] ;DkQL 3f]if0ff ug{ nufO{ To;sf] clen]v /fVg] .
%=!% Pp6} Tax Code tof/ u/L nfu' ug]{ M s/;Fu ;DjlGwt ;a} P]g ;dfj]z ug]{ .
%=!^ cfGtl/s /fh:j / eG;f/ k|zf;gdf s/bftfd}qL ;"rgf k|ljlw nfu" ug]{ M s/ lt/] glt/]sf] /
slt ltg'{kg]{ xf] On Line Real Time sf] cfwf/df yfxf kfpg] Joj:yf ug]{ .
%=!^ nufgL d}qL s/ gLlt nfu' ug]{ h;n] jt{dfgdf s/ ;+sng ug'{sf ;fy} eljZodf s/sf]
cfwf/, b/ / ;+sngdf :jtM j9f]Q/L ug{ ;sf]; . :jb]zL tyf ljb]zL nufgL stf{nfO{ s/d}qL
gLlt dfkm{t cfs{if0f ug]{ .
%=!& zx/L s/bftf, u|fld0f s/bftf / b'/ b/fhsf] s/btfsfnfO{ ;'ljwf / ;xhtf k'Ug] u/L s/
;+sng ug]{ ;+oGqsf] ljsf; ug]{ .
^= ljZn]if0ffTds lgisif{ M
;+3Lotfdf >f]tdf a[l4 ug]{ ljsNk eg]sf] jt{dfg s/ k|0ffnL, >f]t / ;+/rgfdf cfw'lgsLs/0f ub}{ n}hfg]
xf], h;sf nflu jt{dfg s/ k|0ffnLnfO{ ;/nLs[t ub}{ n}hfg], s/ lzIffdf pRr k|fyldstf lbg], :jod\ s/
lgw{f/0f k4ltdf s/bftfnfO{ cJo:t agfpb} n}hfg], s/bftfnfO{ Valued Customer sf] ?kdf Aojxf/ ug],{
d"No clea[l4s/df ePsf sdL sdhf]/L l5b|df ;'wf/ ug],{ ;"rgf k|ljlwsf] k|of]unfO{ Aojxfl/s agfpb}
n}hfg], 5l/P/ /x]sf P]g lgodnfO{ ;/nLs[t u/L Pp6} 5ftf P]g tyf lgod agfO{ nfu" ug]{ xf] .
s/sf] b/ nfdf] ;dob]lv a9]sf] 5}g, ljut s]xL jif{ b]lv s/sf] bfo/f lj:tf/n] dfq s/ ;+sng
ul/Psf] 5 . $ jif{ cl3 sl/j $ nfvdfq s/bftf ePsf]df clxn] o;sf] ;+Vof !$ nfv $@ xhf/
gf3]sf] 5 . o; dWo] d"cs/df ! nfv ^$ xhf/eGbf jl9 5 . h'g s"n s/bftf ;+Vofsf] $=& k|ltztsf]
xf/fxf/L dfq xf] . o;n] s/sf] bfo/f a9]sf] g} k'i6L ub{5, cGoyf s/btfsf] ;+Vof # jif{sf] cjlwdf
tLg bf]Aj/eGbf jl9 x'g] lyPg . tyflk cem} 7"nf] ;+Vofsf s/df cf}krfl/s ?kdf btf{ x'g jfFsL ;+Vof
clws g} 5 . cGo ljsl;t tyf ljsfzLn d'n'ssf] bfhf]df xfd|f] s/bftfsf] ;+Vof Go"g g} xf] .
s/ k|0ffnLdf ;'wf/sf nflu s/ k|zf;gdf /0fg}lts ;'wf/ cfjZos 5 . :j]lR5s s/ ;xeflutfdf
cfwfl/t s/ k|0fnLnfO{ ;jn / ;Ifd agfpb} n}hfg], cg';Gwfgdf cfwfl/t gLltut ;'wf/, cfjZostfdf
cfwfl/t s/bftf lzIff, ;"rgf k|ljlwdf cfwfl/t s/bftf ;]jf, ;"rsdf cfwfl/t hf]lvd Joj:yfkg
tyf s/ k/LIf0f, ljz]if1tfdf cfwfl/t sd{rf/L Aoj:yfkg, ;"rgf / tYodf cfwfl/t cg';Gwfg /
:dfl/sf @)&#
115
lgikIftfdf cfwfl/t k'g/fjnf]sg k|0ffnL s/ If]qdf /0fg}lts ;'wf/sf cfofd x'g\ .

g]kfnsf] jt{dfg s/ k|0ffnLsf] :j?k / ;+/rgf /fd|f] 5 . t/ d'ns
' sf] /fhgLlts, cfly{s cj:yf, cGt/f{li6o
k|ltj4tf / ;+3Lo :j?ksf ;Gbe{df s/ k|0ffnLdf s]xL ;dfof]hgsf] vfrf] 5 . s/sf ;}4flGts dfGotf /
cGt/f{li6o /fd|f k|of]unfO{ dWohg/ /fv]/ ;+3Lotfsf] ;Gbe{df ;/sf/sf tLg txdf g} s/ k|0ffnL cfly{s
b[li6sf]0faf6 al9 ;Ifd x'g,] s/ kl/kfngf nfut / s/ ;+sng vr{ 36\g,] s/ k|0ffnL nufgL d}qL x'g,]
/fh:j pTkfbs, nrs tyf ;dfg x'g] / k|zf;lgs b[li6sf]0faf6 s/ k|zf;gsf] sfo{ s'zntf a[l4 e} s/
k|0ffnLsf ;a} If]qdf ;dfg tyf k|efjsf/L ?kdf sfof{Gjog x'g] Joj:yf ldnfpg' kb{5 .
g]kfnsf] ;+ljwfgsf] clwgdf /x]/ ;+3, k|b]z / :yfgLo txn] /fh:j ;+sng / o;sf] Aoj:yfkgsf]
gLlt th'{df ug'{kg]{5 . tLg txsf] /fh:j ;DjGwL gLltn] /fh:j ;+sng / /fh:j 5nL lgoGq0fnfO{
k|d'v k|fyldstfsf ;fy sfof{Gjog ug{ ;s]g eg] ;+3Lotfsf] sfof{Gjog kIf lkmtnf] x'g] ePsf]n]
tLg txsf ;/sf/n] /fh:j ;+sng gLltdf s7f]/ jGg' cfjZos 5 .
;Gbe{ ;fdfu|Lx?
!= jh]6 jQmJo, cf=j= @)&@.&# .
@= jh]6 jQmJo, cf=j= @)&#.&$ .
#= txf}+ cfjlws of]hgf .
$= rf}wf} cfjlws of]hgf .
%= g]kfnsf] ;+ljwfg .
:dfl/sf @)&#
116
g]kfndf lzIff ;]jf z'Ns

dfwjs'df/ jfUn]
gfoj ;'Jjf
ljifo k|j]z
lzIff ;]jf z'Ns ck|ToIf s/ xf] . g]kfndf u|fdL0f tyf lk5l8Psf If]q, u/La tyf ljkGg afnaflnsfx?sf]
lzIffdf kx'Fr a9fpg] nIo lnO{ x'g]af6 lnP/ gx'g]nfO{ lbg] p2]Zosf ;fy lghL lzIf0f ;+:yfx?df
cWoog/t ljBfyL{x?n] ltg{] u/L lzIff ;]jf z'Ns s/f/f]k0f z'? ePsf] xf] .
xfn lghL If]qaf6 ;~rflnt b]zel/sf pRr dfWolds lzIffeGbf dflysf] lzIff k|bfg ug]{ lzIf0f ;+:yf,
sf7df8f}+ pkTosfleq tyf pkdxfgu/kflnsf, gu/kflnsf / lhNnf ;b/d'sfd tyf cfGtl/s /fh:j ljefun]
tf]ss
] f] :yfgdf ;+rflnt lzIf0f ;+:yfx?sf] xsdf ;a} txsf]] lzIff k|bfg ug]{ lzIf0f ;+:yfx?n] c;'n ug]{ egf{
z'Ns / dfl;s lzIf0f z'Nsdf Ps k|ltztsf b/n] lzIff ;]jf z'Ns nufOb} cfPsf] 5 . o; afx]s ljb]z cWoog
ug{ hfg] ljBfyL{nfO{ lzIf0f z'Ns jfkt ljb]zL d'bf| sf] ;6xL ;'ljwfdf Ps k|ltztsf b/n] lzIff ;]jf z'Ns
nufOb} cfPsf] 5 . ;6xL ;'ljwfdf nufOPsf] lzIff ;]jf z'NsnfO{ o; n]vdf sd dxTj lbOPsf] 5 .
lzIff ;]jf z'Nssf] pkfb]otf
lzIff cGo Joj;flos ;]jfsf] sf/f]af/eGbf leGg k|sl[ tsf], cfwf/e"t cfjZostf;Fu k|ToIf ;DaGw hf]l8Psf],
dfgj ljsf;sf] ;"rs / /fHosf] k|dv
' p2]Zo k"/f ug{] ljifo ePsf]n] lzIff ;]jf k|jfx ug{' /fHosf] k|dv
'
bfloTj x'G5 . lzIff If]qdf lghL If]qnfO{ Joj;flos ?kdf ;+nUg u/fO{ ;]jf k|jfx u/fpFbf /fHonfO{ rf}tkmL{
?kdf 6]jf k'Ug] ePsf]n] o; If]qdf cGo Joj;fosf] h:tf] pRr b/df ck|ToIf s/ nufpg' x'bF g} . cGo ;]jf
Joj;fodf nfUb} cfPsf] ;fdfGo !# k|ltzt b/sf] d"No clea[l4 s/ lzIff ;]jf If]qdf nufpg' pko'Qm x'bF g} .
;]jf k|jfxdf lghL If]qnfO{ ;d]t ;+nUg u/fO{;s]kl5 /fHon] s/sf] bfo/fdf Nofpg' / ltgLx?sf] lgodg ug{,'
lgoGq0f ug{," ;]jf u|xLx?nfO{ ;]jfsf] dfqf / u'0f:t/sf] k|Tofe"lt lbg' /fHosf] bfloTj x'G5 . o; sf/0f lzIff
;]jf k|jfx ug{x] ?nfO{ klg s/sf] bfo/fdf /fvL Go"g b/df ck|ToIf s/ nufpg' cfjZos x'G5 . csf{tkm{ /
Pp6} lsl;dsf] s/ k|0ffnLn] cy{tGqdf ;[hgf ug{ ;Sg] hf]lvd Go"gLs/0f u/L s/ k|0ffnL nf]rbf/ agfpg
/ ;fj{hlgs vr{sf ;|ft] h'6fpg lzIff ;]jf z'Nsn] ;xof]u ub{5 .
lzIff dfgj ljsf;sf] ;"rsdfq} xf]Og, ljsf;sf] kof{o klg xf] . o;y{, lzIff ;]jf k|jfx ug{' /fHosf]
k|d'v bfloTj x'G5 oBlk cGo If]qx? -lghL If]q, ;fdflhs If]q, ;xsf/L cflb_ nfO{ klg o;df ;+nUg
u/fP/ u'0f:t/Lo ;]jf k|jfx u/fpg ;S5 . z}lIfs ;]jf k|jfxnfO{ cGo ;]jf Joj;foJofkf/h:t} pRr
b/df s/ nufpbf ;/sf/n] ;fem]bf/ kfpg ;Sb}g, yk nufgL leqfpg ;Sb}g, ;/sf/sf] sfo{ af]em
36fpg ;Sb}g . pRr b/sf] s/n] nfut a9\5 / lzIf0f ;+:yfx? l6sg g;Sg] cj:yfsf] l;h{gf x'G5 .
:dfl/sf @)&#
117
dx+uL a9\5 / gful/sn] u'0f:t/Lo ;]jf k|fKt ug{] cj;/ u'dfpF5g\ . To;}n] z}lIfs ;]jf k|jfxdf Go"g
b/df 5'} lsl;dsf] s/sf] Joj:yf ug{' cfjZos 5 .
/fh:j kl/rfngdf lzIff ;]jf z'Nssf of]ubfg
lzIff ;]jf z'Nssf] c;'nL qmlds ?kdf a[l4 ePsf] b]lvG5. cfly{s jif{ @)^&)^* s"n !*
s/f]8 c;'nL ePsf]df To; kl5sf jif{x?sf qmdzM a9\b} cfly{s jif{ @)&!)&@ df $^ s/f]8
!& nfv c;'nL ePsf] b]lvG5.
tflnsf @=!
ljut kfFr jif{sf] lzIff ;]jf z'Nssf]] c;'nL
cf j
@)^&^*
@)^*^(
c;'nL-?= nfvdf_ !*))
@@#*
@)^(&)
#@)&
@)&)&!
$#$*
@)&!&@
$^!&
-;|f]t M cfGtl/s /fh:j ljefusf jflif{s k|ltj]bgx?_
kfFr jif{sf] cjlwdf lzIff ;]jf z'Nssf] c;'nL @=^ u'0ffn] a[l4 ePsf] 5. s'n /fh:j c;'nLeGbf lzIff
;]jf z'Ns c;'nL a[l4b/ pRr /x]sf] 5.
rf6{ M !
lzIff ;]jf z'Ns c;'nLdf qmlds ;'wf/ eO{ cflys jif{ @)&!&@ df g]kfnsf] /fli6o pTkfbg lzIff
;]jf z'Ns c;'nLsf] $ xhf/ rf/ ;o aof;L u'0ff /x]s]f 5. cyf{t\ g]kfnsf] cf= j= @)&!)&@
sf] s'n u|fx:y pTkfbgdf lzIff ;]jf z'Nssf] of]ubfg z"No bzdna z"Go b'O{ k|ltzt dfq} /x]s]f
5. cfly{s jif{ @)&!&@ df s"n /fh:j c;'nLsf] cf7 ;o aofgAa] v08sf] Ps v08 lx:;f dfq}
:dfl/sf @)&#
118
lzIff ;]jf z'Nsn] cf]u6]s]f cj:yf 5. lzIff If]qdf ;/sf/L kIfaf6 x'g] vr{ x/]s jif{ a9\b} uP klg
lzIff If]qdf a9]sf] vr{eGbf lzIff ;]jf z'Ns c;'nLsf] a[l4b/ a9L /x]sf] 5. cy{ dGqfnosf] cfly{s
;j{]If0fcg';f/ cfly{s jif{ @)&!)&@ df ;/sf/n] lzIff If]qdf u/]s]f vr{sf] Ps ;o Psf;L v08sf]
Ps v08 a/fa/sf] /sd dfq lzIff ;]jf z'Nsaf6 c;'nL ePsf] cj:yf 5 .
gLltut kIf
g]kfnsf] lzIff If]qnfO{ pbf/Ls/0f u/]/ v'nf t agfOof] t/ e"ldsf / :j?k s] s:tf] x'g] eg]/ lgwf{/0f
ul/Pg . slxn] lghL If]qnfO{ v'nf elgof], slxn] aGb elgof] . slxn] sDkgL agfP/ cfpm elgof]
slxn] d'gfkmf /lxt u'7L agfpm elgof] . st} ;+:yfut elgof], st} lghL elgof], st} ;fj{hlgs
u'7L elgof], st} lghL u'7L elgof], lghL u'7LnfO{ lghL klg gfkmf glng] klg elgof] . ;xsf/Lsf
?kdf klg lzIf0f ;+:yf cfP . o; afx]s :yfgLo lgsfon] klg lzIf0f ;+:yf rnfP . t/ :yfoLo
lgsfon] rnfPsf lzIf0f ;+:yf ;/sf/L h:tf] geP/ lghL If]qsf] ;j?kdf b]lvP . gfddf h]h] elgP
klg logLx?sf] e"ldsfnfO{ :ki6 ug{] k|oTg g} ul/Pg . lzIff ;]jf z'Nssf] ;Gbe{df klg s:tf lzIf0f
;+:yfdf lzIff ;]jf z'Ns nufpg] eGg] bL3{sfnLg gLlt b]lvFb}g .
g]kfndf lzIff ;]jf k|jfxdf 5'} s/ z'? eP b]lvg} gLltut cl:y/tfsf] lzsf/ eO/Xof] . kof{Kt cWoog /
u[xsfo{ljgf g} z'? ul/g' o;sf] k|dv
' sf/0f xf] . s]xL k|fjwfg cEo;sf cfwf/df / s]xL k|fjwfg ;/f]sf/
;d"xsf k|efjsf cfwf/df kl/jt{g eO /x] . lghL If]qaf6 ;+rflnt lzIf0f ;+:yfxn] lng] z'Nsdf @)^%
;fn cflZjg dlxgfb]lv kfFr k|ltztsf b/n] lzIff ;]jf s/ nufOg] / o:tf] s/ lk5l8Psf Pj+ b'ud{ If]qsf
ljkGg ju{sf ljBfyL{xsf] lxtdf vr{ ug{] 3f]if0ff ul/of] . o;/L ;+sng ePsf] s/ s] s:tf gx'g] k|fKt u/]
eg]/ ;/sf/n] k|ToIf ?kdf b]vfpg ;s]g . Joj;foLx?sf] bjfadf ;/sf/n] ;Demf}tf -@)^% r}q !@ ut]_
dfq} u/]g, kof{Kt 5'6 ;x'lnotsf] sfg"gL Joj:yf ul/lbof] . o;s} kl/0ffd :j?k @)^^ >fj0fb]lv s/sf] b/
36fP/ Ps k|ltztdf emfl/of] . gfd kl/jt{g u/]/ lzIff ;]jf z'Ns agfOof] . b]zel/ nufOPsf] lzIff ;]jf
s/ sf7df8f}+ pkTosf, pkdxfgu/kflnsf, gu/kflnsf / lhNnf ;b/d'sfd l:yt lghL If]qaf6 ;+rflnt
lzIf0f ;+:yfn] dfq} ltg{k' g{] u/L s/sf] bfo/f ;fF3/' f] agfOof] . lghL lzIf0f ;+:yfxn] lng] ;a} lsl;dsf]
z'Nsdf nufOPsf] s/nfO{ egf{ z'Ns / dfl;s lzIf0f z'Nsdf dfq} ;Lldt ul/of] .
jt{dfgdf nufOb} cfPsf] lzIff ;]jf z'Nssf] bfo/f lzIf0f ;+:yf u7gsf] cfwf/df, /fhgLlts
;Ldfgfsf] cfwf/df lgwf{/0f ug{] ul/Psf] 5 . lzIff ;]jf z'Ns sf7df8f}+ pkTosf, gu/kflnsf / lhNnf
;b/d'sfdx?df lghL If]qaf6 ;+rflnt lzIf0f ;+:yfn] dfq} ltg{'kg{] u/L s/sf] bfo/f ;fF3'/f] agfOPsf]
5 . ;b/d"sfdsf] kl/efiffn] ;Ldfgf lgwf{/0f u/]g / s/sf] bfo/f klg :ki6 ug{ ;s]g . vf; u/L
kl5Nnf] ;dodf yk ePsf gukflnsfdf ;~rflnt lzIf0f ;+:yfnfO{ s/sf] bfo/fdf ;xefuL ePsf]
;"rgf k|efjsf/L ?kdf k|jfx g} ePg . s/ k|zf;gn] ;fgf] y}nL ePs} sf/0f lzIff ;]jf z'Nssf]
k|zf;gnfO{ k|fyldstfdf /fv]g . sf7df08f} pkTosfd} :yfgLo lgsfosf gfddf jf ;fd"bflos
;+:yfsf gfddf ljBfyL{ cleefjs;Fu nfvf}+ z'Ns lnP/ ;~rfng x'g] lzIf0f ;+:yf s/sf] bfo/fdf
k/]gg\ . a? jflif{s afx|kGw| xhf/ z'Ns p7fP/ k"j{ k|fylds txsf] lzIff lbg]x? s/sf] bfo/df k/] .
/fhg}lts ;Ldfsf] cfwf/df ;dfg z'Ns lnP/ lzIff ;]jf k|jfx ug{] ;8s jf/Lsf lzIf0f ;+:yfx?
:dfl/sf @)&#
119
s/sf] bfo/fdf k/] ;8s kfl/sfx? k/]gg\ . o;n] lzIff ;]jf z'Nssf] k|efjsfl/tf a[l4 ug{'sf] ;f6f]
alx:sf/ ug{]x?s} kIfkf]if0f uof] . lghL lzIf0f ;+:yfnfO{ nufOPsf] lzIff ;]jf z'Nssf] bfo/fdf lghL
If]qsf] elgg] ljZjljBfno klg k/]gg\ .
lzIff ;]jf z'Ns s;/L nufpg], s;nfO{ nufpg], s] s:tf 5'6 / ;x'lnot x'g] h:tf ljifosf nflu
lb3{sfnLg P]g agfOPsf] 5}g . ;fn a;fnL ?Kfdf cfpg] cfly{s P]gn] k6s] ?kdf lzIff ;]jf z'Ns nufO{b}
cfPsf] 5 . 5'} P]g agfP/ sfof{Gjog gx'bF f o;sf ljlw k|so[ fx? ;d]t c:yfoL k|sl[ tsf 5g\ . Ps jif{sf
nflu cfPsf] P]gsf] sfof{Gjog ug{ agfOPsf lgod lgb{l] zsf / kl/kqx? :jtM k6s] / c:yfoL k|sl[ tsf
g} x'g] ePsf]n] lzIff ;]jf z'Ns nufpgsf lgldQ 5'} lzIff ;]jf z'Ns P]gsf] cefj b]lvPsf] 5 .
z}lIfs ;]jf k|jfxdf ;fj{hlgs If]q, lghL If]q, ;xsf/L If]q, ;fdflhs If]qsf] ;+nUgtf, e"ldsf
/ :j?k :ki6 x'g] u/L lzIff gLlt to ug{' cfjZos 5 . lzIff ;]jf z'Nssf] bfo/fnfO{ /fhgLlts
;Ldfsf cfwf/df ljefhg gu/L cfly{s ;"rssf cfwf/df lglb{i6 ug{'k5{. a9L z'Ns p7fpg] lzIf0f
;+:yf s/sf] bfo/fdf gkg{] t/ sd z'Ns p7fpg] lzIf0f ;+:yf lzIff ;]jf z'Nssf] bfo/f kg{] c:jefljs
cj:yfnfO{ ;Daf]wg ug{ ljBfyL{cleefjs;Fu k|ToIf ?kn] z'Ns p7fpg] ;/sf/L, lghL, ;fd"bflos,
u'7L cflb ;a} lsl;dsf lzIf0f ;+:yfnfO{ s/sf] bfo/fdf Nofpg' pko'Qm x'G5 . cfwf/e"t lzIffsf]
cfjZostf / o;df lghL If]qsf] nufgL cfslif{t ug{ clgjfo{ tx;Ddsf] lzIff ;]jfdf lglZrt
;dosf nflu z"Go b/df lzIff ;]jf z'Ns nfUg] u/L 5'6 ;x'lnotsf] Joj:Yff ug{ ;lsG5 .
lzIff h:tf] ljlzi6 / ljsf;sf] rf}tkmL{ cfofddf ;/f]sf/ /fVg] ljifosf] ;]jfdf nufpg] s/ pRr x'g' x'bF g} .
o:tf] Joj;fosf] ljsf; k|a4{g ug{sf nflu s/sf] b/ Go"g x'g' h?/L x'G5. jt{dfg ;dodf lzIff ;]jf z'Ns
nfu]sf] sf/0fn] ljBfyL{ o;sf] bfo/fdf cfPsf lzIf0f ;+:yfaf6 bfo/fdf gePsf lzIf0f ;+:yflt/ uPsf]
b]lvFbg} . t;y{, jt{dfg cj:yfsf] lzIff ;]jf z'Nssf] Ps k|ltztb/nfO{ sfod /fv]/ cufl8 a9\g ;lsG5.
t/ o;sf] bfo/fdf a[l4 u/]/ /fh:j c;'nLdf lzIff ;]jf z'Nssf] of]ubfg a9fpg' k5{. jflif{s #) xhf/
?k}o+ f;Dd z'Ns ltg{] ljBfyL{nfO{ Ps k|ltzt b/df, k|ltljBfyL{ jflif{s #) xhf/ ?k}o+ feGbf a9L ^) xhf/
?K}f+ of;Dd z'Ns ltg{] ljBfyL{nfO{ Ps bzdnj kfFr k|ltzt b/df, k|ltljBfyL{ jflif{s ^) xhf/ ?k}o+ feGbf a9L
z'Ns ltg{] ljBfyL{nfO{ b'O{ k|ltzt b/df lzIff ;]jf z'Ns nufP/ lzIff ;]jf z'NsnfO{ k|ultzLn agfpg klg
;lsG5. k|ultzLn s/ k|0ffnLn] ;dfhdf /x]sf] wgL / u/La aLrsf] vf8n k'gs
{ f nflu d2t ub{5 .
;fna;fnL ?Kfdf cfpg] cfly{s P]gn] nufpg] s/ Ps jif{sf nflu dfq nfu" x'g] c:yfoL k|sl[ tsf],
k6s] :j?ksf] x'G5. 5'} P]g gx'bF f To;sf ljlw k|so[ fx? ;d]t c:yfoL k|sl[ tsf x'G5g\ . Ps jif{sf nflu
cfPsf] P]gsf] sfof{Gjog ug{ agfOPsf lgod lgb{l] zsf / kl/kqx? :jtM k6s] / c:yfoL k|sl[ tsf x'g,]
s/bftfsf cfwf/e"t clwsf/ :yflkt gx'g] / o:tf] /fh:jsf] ;|ft] bL3{sfnLg gx'g] ePsf]n] lzIff ;]jf
z'Ns nufpgsf lgldQ 5'} P]gsf] vfFrf] b]lvG5. lzIff ;]jf z'Ns s;/L nufpg], s;nfO{ nufpg], s]
s:tf 5'6 / ;x'lnot x'g] h:tf ljifo lglb{i6 x'gu] /L P]g lgdf{0f ug{' cfjZos 5.
lzIff ;]jf z'Ns gltg{] lzIf0f ;+:yf aGb ug{ s/ clws[tn] cfb]z lbg ;Sg] sfg"gL Joj:yf s/
k|zf;gd}qL 5 . o;/L lzIf0f ;+:yf g} aGb u/fpFbf To;df cWoog/t ljBfyL{sf] ;do / eljiosf]
;'lgZrttfsf] ;Gbe{ /fHosf] yk bfloTj l;h{gf x'G5 t;y{ o:tf lzIf0f ;+:yf aGb u/fpg'eGbf lzIff
:dfl/sf @)&#
120
;]jf z'Ns gltg{] lzIf0f ;:+yfsf k|f]kfO6/, ;~rfnsx?sf] ;DklQ dfly /fHosf] clwsf/ :yflkt ug{]
ljsNk pQd x'G5. To;sf nflu lzIff ;]jf z'Ns ga'emfpg] lzIf0f ;+:yf, To;sf k|f]kfO6/, ;~rfns,
lk|lG;kn nufotsf JolQmnfO{ lbg' kg{] /sd eP To;df sf u/]/, pgLx?sf] rn crn ;DklQ sAhf
u/]/, pgLx?sf] ;Dk"0f{ jf s]xL ;DklQ lnnfd laqmL u/]/, a}+s jf ljQLo ;+:yfdf /x]sf] s/bftfsf]
/sdaf6 sf ug{ nufP/, pgLx?nfO{ g]kfn aflx/ hfg /f]s nufP/ h:tf s'g} pko'Qm tl/sf ckgfP/
c;'nL ug{] sfg"gL Joj:yf ug{' kb{5. lzIff ;]jf k|bfg ug{] lzIf0f ;+:yf aGb ug{ u/fpgsf nflu
z}lIfs ;]jf ;~rfng ug{] Ifdtf gk'u]sf], jf lzIff ;]jf k|jfx ug{] kljq sfo{nfO{ uDeL/ k|s[ltsf
ck/fwsf nflu b'kof]u u/]sf] h:tf cfk/flws s[ofsnfk afx]s cGo /fVg' pko'Qm x'Fb}g.
k|zf;lgs kIf
gLltut cl:y/tfn] s/ k|zf;gnfO{ klg cl:y/ agfof] . ;fn a;fnL ?kdf cfly{s P]g dfkm{t s/
nufpFbf s/bftfsf ;fdfGo clwsf/x? ;d]t :yflkt x'g ;s]gg\ . s/bftfsf clwsf/ :yflkt ug{,
ljlw / k2lt cg'?k s/ k|zf;g ;~rfng ug{ lzIff ;]jf z'Ns ;DaGwL 5'} P]g cfjZos 5 eGg]
ljifo s/ k|zf;gn] gLlt lgdf{0f txdf k'ofpg} ;s]g . s]xL ;/f]sf/jfnfx? cfkm\gf JolQmut :jfy{sf
nflu o;sf lj?4 nflu/x] . s/ k|zf;gn] cfkm"n] ;~rfng u/]]sf] s/ k|zf;g lglZrt ljlw / k2lt
cg'?k ePsf] ljZjf; lbnfpg ;s]g . To;}n] lzIf0f ;+:yfx? ljj/0fx? eg{], n]vf cBfjlws /fVg]
k|of]u ug{], ;dodf ljj/0fx? a'emfpg] sfo{af6 kG5g / efUg vf]lh/x] .
lzIff ;]jf z'Ns nufpg yfn]sf * jif{ e};Sbf klg lzIf0f ;+::yfdf /x]sf lhDd]jf/ JolQmx?df lzIff ;]jf
z'Nssf af/]df Go"gt hfgsf/L klg ePg . s/ k|zf;gn] s/bftf lZfIff cled'vLs/0f jf s/ ;r]tgf /
s/ lzlj/sf cg]sy/L sfo{qmx? ;~rfng u/]sf] eP klg lzIff ;]jf z'Nsn] g k|fyldstf kfof] g To;sf]
k|efjsf/Ltf g} b]lvof] . ;fgf] sf/f]af/ ug{] lzIf0f ;+:yfsf nflu k6s k6s ljj/0f bflvnf ug{ / /sd
a'emfpgsf nflu s/ sfof{no;Dd wfpg' kg{] sf/0fn] s/eGbf k|lqmof af]lemnf] ePsf] 5 .
ljQLo sf/f]af/sf nflu k|ljlwdf cfwfl/t df]afOn a}l+ s, P;PdP; a}l+ s, O{a}l+ s nufotsf cfw'lgs
;'lawf ;j{;fw/0fn] pkof]u ug{ ;Sg] cj:yfdf cfOk'Ubf ;d]t s/ k|zf;gn] tL ;'ljwf k|of]u ug{] jftfj/
0f tof/ u/]sf] 5}g . z'Ns -s/_ bflvnfsf nflu a}s
+ d} k'u/] gub jf a}s
+ n] k|Tofe'lt lbPsf] r]s u'8 km/
k]dG] 6 r]saf6 dfq} ug{ ;lsg] Joj:yf /x]sf] kfOof] . a}s
+ n] cfkm\gf ;fdfGo u|fxsnfO{ zfvf /lxt a}l+ s
;'lawf lbg] u/]sf] eP klg s/ ltg{] k|of]hgsf nflu zfvf /lxt a}ls ;'lawf ;d]t lbOFbg} .
slt lzIf0f ;+:yf ;~rflnt 5g\ < tL dWo] s'gs'g lzIf0f ;+:yf lzIff ;]jf z'Nssf] bfo/fdf k5{g\ < s'gs'g
kb{g} g\ < eGg] ljifodf s/ k|zf;g;Fu PsLs[t tYof 5}g . lzIff ;]jf z'Ns lgb{l] zsfn] cfos/ k|of]hgsf]
nflu btf{ ul/Psf] :yfoL n]vf gDa/nfO{ g} lzIff ;]jf z'Nssf] nflu k|of]u ug{ vf]lhPsf] b]vfpF5 . t/
lzIf0f ;+:yf lzIff ;]jf z'Nssf] bfo/fdf 5 ls 5}g eg]/ Tof] btf{ k|df0fkqn]] s'g} ;+st] ub{g} . lzIf0f
;+:yfn] lzIff ;]jf z'Ns p7fpgsf nflu cg'dtL kfPsf] xf] ls xf]Og eg]/ s/ ltg{] cleefjsn] s'g
sfuhft x]//] yfxf kfpg] < eGg] hjfkm g s/ k|zf;g;Fu 5 g lzIf0f ;+:yf;Fu g} 5 . s/ k|zf;gsf]
cg'dtLljgf s'g} klg ck|ToIf s/ ;+sng ug{ / ljn hf/L ug{ kfO{bg} . lzIff ;]jf z'Ns ;+sngsf nflu
s/ k|zf;gn] To:tf] lnlvt cg'dtL lbPsf] b]lvFbg} . s/ ;+sng ug{] lzIf0f ;+:yf, s/ ltg{] cleefjs
:dfl/sf @)&#
121
;a}n] cfly{s P]g k9]/ cfkm}n

+ ] hfGg'kg{] cj:yf 5 . ;txL?kdf x]bf{, s/ k|zf;gn] s:n]] slt ltof] eGg]
clen]v /fV5 / hf]8] hDdf u/]/ olt p7\of] eGg] tYo ;fj{hlgs u5{ h:tf] b]lvG5 .
lzIf0f ;+:yfsf] PsLs[t ;"rL g} gePsf] s/ k|zf;g;Fu s'g s'g lzIf0f;+:yfdf sltslt hgf ljBfyL{
5g\< ltgLx?sf] cfly{s cj:yf s] s:tf] /x]sf] 5 eGg] k|Zgsf] pQ/ vf]Hg'sf] ;fy{stf gxf]nf . t/ lzIf0f
;+:yfsf] PsLs[t ;"rL tof/ u/]/ slt hgf ljBfyL{ lzIff ;]jf z'Ns p7fpg] lzIf0f ;+:yfdf cWoog u5{g\ < slt
hgf ljBfyL{ lzIff ;]jf z'Ns gp7fpg] ljBfnodf cWoog ub{5g\ < ltgLx?sf] cfly{s cj:yfsf] :j?k s]
s:tf] b]lvG5 eg]/ cWoog ug{' cfjZos 5 . o;n] s/ ltg{] Ifdtfsf] ljZn]if0f u/]/ cfly{s Ifdtfsf] cfwf/df
s/f/f]k0f ug{ ;3fpF5 . x'gv
] fg]n] lghL lzIf0f ;+:yfdf k9fpF5g\ To;}n] lghL lzIf0f ;+:yfdf egf{ ePsf ;a}
ljBfyL{ cleefjs s/ ltg{] Ifdtfsf x'g\ eGg] cy{df lzIff ;]jf z'Ns pko'Qm x'g ;Sb}g .
s/ ;+sngsf] cg'dtL g} glbO{ s/ ;+sng u/]/ bflvnf gu/]sf] cf/f]kdf lzIf0f ;:yfx?n] hl/jfgf ltg{k' g{]
cj:yf cem} ljBdfg 5 . h;n] lzIff ;]jf z'Nssf] ;Gbe{df s/bftfsf cfwf/e"t clwsf/ ;+/If0f gePsf]
s'/fnfO{ ;+st] ub{5 . cfkm\gf] sf/f]af/sf] s/ cfkm}+ lgwf{/0f ug{ kfpg] k|dv
' clwsf/ :yflkt 5 t/ cGo
cfwf/e"t clwsf/ k|Tofe"t ul/Psf] 5}g . lghL If]qaf6 ;~rflnt lzIf0f ;+:yfn] klxnf] k|fyldstf lzIff
;]jf z'NsnfO{ lbg] u/L lzIff ;]jf z'Ns gltg{] lzIf0f ;+:yf s/ clws[tn] aGb ug{ cfb]z lbg ;Sg] sfg"gL
Joj:yf /x]sf] 5 . o:tf] Joj:yf s/bftf clwsf/d}qL geP/ s/ k|zf;gd}qL b]lvG5 .
s/ k|zf;gn] lzIff ;]jf z'Ns ;+sng cg'dtL k|bfg ug{] / lzIf0f ;+:yfn] cg'dtL kfPkl5 dfq} lzIff
;]jf z'Ns ;+sng ug{] k2lt cjnDag ug{' cfjZos 5 . cfos/ k|of]hgsf nflu btf{ ePsf] :yfoL
n]vf GfDa/nfO{ g}} lzIff ;]jf z'Nssf nflu k|of]u ubf{ s/ k|zf;g ;xh x'g'sf] ;fy} lskmfotL klg
x'G5 . :yfoL n]vf gDa/ lnO{ ;s]sf lzIf0f ;+:yfn] lzIff ;]jf z'Ns ;+sng u/L a'emfpg' kg{] ePdf
s/ k|zf;gn] lzIf0f ;+:yf;Fu kbflwsf/Lx?;Fu ;Demf}tf u/L tf]lsPsf] ldltb]lv To; lzIf0f ;+:yfn]
lzIff ;]jf z'Ns ;+sng u/L a'emfpg' k5{ egL ;'rgf lbg' kb{5 . s/ k|zf;gn] lzIff ;]jf z'Ns
;+sng u/L bflvnf ug{" egL s'g} ;"rgf jf cfb]z glbPsf] / lzIf0f ;+:yfn] lzIff ;]jf z'Ns ;+sng
gu/]sf] cj:yfdf lzIf0f ;+:yfnfO{ s/, Jofh / hl/jfgf nufP/ bl08t ug{' x'Fb}g.
s/ k|zf;gn] lzIff ;]jf z'Nssf] bfo/fdf cfPsf s/bftfsf] ljj/0f cBfjlws u/L k|sfzg u/]sf] cj:yf
5}g. lzIff k|zf;g;Fu ;DalGwt, lzIff ljefu, lhNnf lzIff sfof{nox?, ljZJfljBfnox?, :yfgLo
gu/kflnsf tyf ufpF ljsf; ;ldltx?, lhNnf ljsf; ;ldltx?;Fu ;dGjo u/L z}lIfs ;]jf k|jfx
ug{] lzIf0f ;+:yfsfaf/]df tYof ;+sng ug{'k5{ . ljBdfg sfg"g cg';f/ s'g s'g lzIf0f ;+:yf s/sf]
bfo/fdf kb{5g\ s'g s'g kb{}gg\ eGg] PsLg u/L s/ k|zf;gn] cBfjlws ;"rL ;fj{hlgs ug{'k5{ .
s/bftfsf] JolQmut ;"rgf uf]Ko /flvlbg' kg{} eGg] afxgfdf sfd gug{] / cWoog ljZn]if0f u/L k|fKt
;"rsx? k|ltj]bgdf ;dfj]z g} gug{] kl/kf6Lsf] cGt ug{'kb{5 .
s/ k|zf;gn] lzIf0f ;+:yfx?nfO{ s/ ;+sng ljlw / k|lqmofsf ;Gbe{df cfjZos tflnd, k/fdz{,
k|lzIf0f lbP/ pgLx?;Fusf] k|ToIf ;DaGw :yflkt u/fpg' k5{ . h;n] s/ k|zf;g;Fu 8/ xf]Og e/
u/f}+ eGg] jftfj/0f lgdf{0f ub{5 . o; afx]s lzIff ;]jf z'Ns ltg{] cleefjs / ljBfyL{x?df ;d]t
s/ltg'{ kg{] bfloTj / clwsf/sf af/]df ;r]tgf sfo{qmd, cfd;~rf/ dfWod tyf ;fdflhs ;~hfnx?
:dfl/sf @)&#
122
dfkm{t ;"rgfx? k|jfx u/fpg' k5{.

lzIff ;]jf z'Ns nufpg yfn]sf * jif{ e};Sbf klg lzIf0f ;+:yfdf /x]sf lhDd]jf/ JolQmx?df lzIff
;]jf z'Nssf af/]df Go"gtd\ hfgsf/L klg gx'g' s/ k|zf;g ug{] cfGtl/s /fh:j sfof{non] ;~rfng
u/]sf s/bftf lZfIff, cled'vLs/0f jf s/ ;r]tgf / s/ lzlj/sf ljljw sfo{qmdx? k|efjsf/L gx'gs
' f]
sf/0f klg xf]. cfGtl/s /fh:j sfof{no cfkm}n] s/ p7fpg], b08 hl/jfgf ug{] ePsf]n] s/bftf lzIff
/ ;r]tgfdf kof{Kt kxn gu/]sf] lgisif{df k'Ug ;lsG5. o;y{ s/ k|zf;g ;~rfng ug{] cfGtl/s
/fh:j sfof{nonfO{ g} s/ ;r]tgf, s/bftf lzIff, cled"lvs/0f h:tf sfo{qmd ;~rfng ug{] lhDd]jf/L
lbg'sf] ljsNkdf lghL If]q jf u}/ ;/sf/L If]qx?nfO{ o;df ;+nUg u/fP/ lghL If]q jf u}/ ;/sf/L If]q
dfkm{t s/bftf lzIff ;~rfng ubf{ a9L k|efjsf/L x'g] b]lvof]. t;y{ s/bftf lzIff, s/bftfsf] ;r]tgf
clea[l4, cled"vLs/0f sfo{qmd nufotdf lghL jf u}/ ;/sf/L If]qnfO{ kl/rfng ug{' pko'Qm x'G5.
;fgf] sf/f]af/ ug{] lzIf0f ;+:yfsf nflu k6s k6s ljj/0f bflvnf ug{ / /sd a'emfpgsf nflu sfof{no;Dd
wfpg' kg{] / ;do vr{ x'g] sf/0fn] s/eGbf k|lqmof af]lemnf] ePsf] cj:yfdf ;'wf/ ug{ Ps cfly{s jif{df
!) xhf/ ?k}o+ feGbf sd /sd ;+sng u/]sf lzIf0f ;+:yfn] cfly{s jif{sf] cGtdf Psd'i6 lzIff ;]jf z'Ns
ltg{ kfpg] Joj:yf ug{' pko'Qm x'G5 . lzIff ;]jf z'Nssf] clen]v jiff{} k'/fgf]] 98\8f k|0ffnLdf /fv]/ cfw'lgs
;dosf ;]jfu|fxLx?nfO{ ;Gt'i6L lbg ;lsGg. lzIff ;]jf z'Nssf ljj/0fnfO{ j]a ;e{/df cfwfl/t ;"rgf
k|ljlw dfkm{t k|fKt ug{] / e08f/0f ug{] Joj:yf ug{k' 5{. ;"rgf k|ljlwsf] If]qdf cfPsf] b|t' ljsf;n] ;fdflhs
hLjgdf ;d]t kl/jt{g cfO;]ss
] f]n] lzIff ;]jf z'Nssf] ljj/0f a'emfpg] ;DaGwdf j]a ;e{/df cfwfl/t
ljj/0f bflvnf k|0ffnL canDag ug{' cfjZos 5. ljQLo sf/f]af/sf nflu k|ljlwdf cfwfl/t df]afOn a}l+ s,
P;PdP; a}l+ s, O{a}l+ s nufotsf cfw'lgs ;'lawf pkof]u ug{ ;Sg] agfpg' kb{5. ;a} jfl0fHo a}s
+ x?sf
;a} zfvfaf6 /fh:j ;+sng ug{] u/L /fh:j ;+sng s]Gb|x? a[l4 ug{' kb{5.
lzIff ;]jf z'Nssf] bfo/f cf+lzs :j?ksf] x'bF f;Dd s/ k|zf;gn] slt lzIf0f ;+:yf ;~rfngdf 5g\ < tL
dWo] sltn] lzIff ;]jf z'Ns bflvnf ug{k' 5{ < sltn] kb{g] < slt hgf ljBfyL{n] lzIff ;]jf z'Ns lt/]/
cWoog ub{5g\ < sltn] ltg{' kb}g{ < lzIff ;]jf s/ nufpg yfn]bl] v g} lgoldt ?kdf ;dod} lzIff ;]jf
z'Ns / ljj/0f bflvnf ug{] lzIf0f ;+:yfx? slt 5g\ < s'g lzIf0f ;+:yfn] slxn]bl] v lzIff ;]jf z'Ns ljj/0f
lbg z'? u/] < cem} ljj/0f glbO{ a;]sf lzIf0f ;+:yfx? slt 5g\< h:tf ljifodf tYof ;+sng u/L uxg
cWoog ljZn]if0f ug{' cfjZos 5. lzIff ;]jf z'Ns ltg{] / gltg{] ljBfyL{sf] cg'kft s:tf] 5 <lzIff ;]jf
z'Ns ltg{] / gltg{] lzIf0f;+:yfsf ljBfyL{sf] l;sfO{ pknAwLdf s] slt km/s 5< h:tf k|Zgsf] ;dfwfgn]
dfq} cfufdL af6f] b]vfpg ;S5 . lzIff ;]jf z'Ns ;+sng ug{] / gug{] lzIf0f ;+:yfx?aLrdf ljBfyL{sf] k|jfx
stfaf6 stf uO/x]sf] 5 eGg] ljifodf ;d]t cWoog ljZn]if0f ug{' cfjZos 5.
lzIff ;]jf z'Nssf] b/ Go"g /x]sf] / Tof] /sd klg cleefjsaf6 p7fpg kfpg] ePsf]n] Ps k|ltzt
lzIff ;]jf z'Nss} sf/0fn] ljBfyL{ 36]sf], lzIf0f ;+:yfx? gf]S;fgLdf uPsf] jf 6f6 kN6]sf] cj:yf
5}g. cleefjsaf6 p7fpg] lzIff ;]jf z'Ns k|lqmof g} em0eml6nf] ePs} sf/0fn] ;du| lzIff ;]jf
z'Ns g} vf/]hL ug{'kg{] dfu ug{' hfoh x'Fb}g. lzIff ;]jf z'Nssf] ljj/0f bflvnf, s/ clen]v lgdf{0f
nufotsf ljifodf lzIf0f ;+:yfsf kbflwsf/Lx?nfO{ tfnLd, k|lzIf0f lbnfO{ bIftf clea[l4 ug{'k5{ .
:dfl/sf @)&#
123
lzIff ;]jf z'Ns ;+sng u/L a'emfpg] bfloTj ePsf s/bftfx?df s/sf] ef/eGbf klg lzIff ;]jf
z'Nssf] ljj/0f k]z ug{] k|lqmof;Fu a9L efUg vf]Hg] k|jl[ Q 5. s/ k|zf;gsf hl6n / em0eml6nf k|lqmof
;/nLs/0f ug{, 5'} P]gf/f lzIff ;]jf z'NsnfO{ Jojl:yt ug{ kof{Kt kxn ug{k' g{] b]lvG5. 5'} P]gf/f
lzIff ;]jf z'Ns Joj:yfkg ubf{ dfq} lzIf0f ;+:yfsf nflu em0eml6nf k|lqmof ;/nLs/0f ug{ ;lsG5.
t;y{ lzIff ;]jf z'Ns k|zf;gsf nflu 5'} P]g lgod agfpg / ltgdf lzIf0f ;+:yfsf ;d:of ;dfwfg
ug{] oy]i6 ljifo ;dfj]z u/fpg lzIf0f ;+:yfn] k|efjsf/L e"ldsf v]Ng' cfjZos 5.
lzIff ;]jf z'Ns p7fpgsf nflu hf/L u/]sf lzIff ;]jf z'Nssf ljhsx?sf] 9fFrf, ljj/0f, n]vf
cBfjlws /fVg], clen]v ;'/lIft /fVg] h:tf bfloTj k"/f ug{ lzIf0f ;+:yfx? tof/ x'g'k5{. ljhs
hf/L ug{], n]vf cBfjlws /fVg], ;dodf s/ / ljj/0f bflvnf ug{] h:tf lqmofsnfkaf6 lzIf0f ;+:yf
pDsg ;Sb}g / To;nfO{ k"/f ug{] bfloTjaf6 efUg' klg x'b}g.
lgisif{
;dfGotof ck|ToIf s/n] art / nufgLnfO{ k|lts"n c;/ kfg{] eP klg If]q ;fgf] ePsf], s/sf] b/ sd
ePsf] / bfo/f ;fF3/' f] ePsf]n] g]kfndf lzIff ;]jf z'Nsn] art / nufgLnfO{ k|lts"n c;/ kf/]sf] 5}g .
/fh:jdf lzIff ;]jf z'Nssf] of]ubfg Go"g 5, o;sf] d'bf| l:kmlt k|efj guGo /x]sf] 5 . lghL lzIf0f ;+:yfsf]
kl/efiff / e"ldsf ;DaGwdf ;/sf/sf] bL3{sfnLg gLlt :ki6 gePsf], lzIff ;]jf z'Ns nufpgsf lgldQ
5'} lzIff ;]jf z'Ns P]gsf] cefj /x]sf] , ;fna;fnL ?Kfdf cfpg] cfly{s P]gf/f k6s] ?kdf lzIff ;]jf z'Ns
nufO{b} cfPsf], ;dfgtfsf cfwf/df lzIff ;]jf z'Ns gnufOPsf], lzIff ;]jf z'Ns nufPsf] cf7 jif{eGbf
a9L eO;Sbf klg jf:tljs s/bftfsf] s/ ;r]tgfdf a9f]Q/L gePsf], ;fgf] sf/f]af/ ug{] lzIf0f ;+:yfsf
nflu s/sf] ef/eGbf k|lqmof af]lemnf] ePsf h:tf ;d:ofx? ljBdfg 5g\ . pNn]lvt ;d:ofx? ;+af]wg ug{
z}lIfs ;]jf k|jfxdf lghL lzIf0f ;+:yfsf] e"ldsf / :j?k :ki6 ug{,' lzIff ;]jf z'Nssf] bfo/f k'g/fjnf]sg
ug{,' lzIff ;]jf z'Ns ;DaGwL 5'} P]g lgdf{0f u/L bL3{sfnLg k2lt cjnDag ug{' cfjZos 5 . lzIf0f
;+:yfsf] rf;f] / Ifdtf clea[l4 ub{} cfw'lgs ;"rgf k|ljlw canDag u/]/ s/ k|zf;g ;'wf/ ug{] / lzIf0f
;+:yfx?n] cfkm"n] ;dodf / ;xL tl/sfn] s/ lt/]sf] s'/f ljBfyL{ / cleefjs ;dIf uj{sf ;fy k|:t't u/L
ljZjf; lhTg] /0fgLlt cjnDag ug{k' b{5 . Madhavkavreli@gmail.com
;Gbe{ ;"rL
cfly{s P]g -ljleGg_, g]kfn ;/sf/ .
cfly{s ;j{]If0f cfly{s jif{ @)&@&#, cy{ dGqfno .
g]kfnsf] s/ sfg'g-@)^*_, rGb|dl0f clwsf/L .
g]kfndf lzIff ;]jf z'Nssf] ;fGble{stf zf]wkq -@)&#_, dfwjs'df/ jfUn] .
/fh:j k/fdz{ ;ldltsf] k|ltj]bg -ljleGg_ .
jflif{s k|ltj]bg -ljleGg_, cfGtl/s /fh:j ljefu .
lzIff ;]jf z'Ns lgb{]lzsf @)^^, cfGtl/s /fh:j ljefu .
lzIff ;]jf z'Ns ;DaGwL hfgsf/L -@)^^_, cfGtl/s /fh:j ljefu .
;/sf/L ljQ, ljQLo k2lt tyf cGt/fli6o Jofkf/ -@)^(_, vu]Gb|k|;fb ;'j]bL .
:dfl/sf @)&#
124
;j} JolQm / lgsfon] :yfoL n]vf gDa/

lng] (PAN FOR ALL) Joj:yfsf] sfof{Gjog
d's'Gb kf]v/]n
k|d'v s/ clws[t
s/bftf ;]jf sfof{no, 7d]n
!= ljifoj:t'sf] cjwf/0ffk[i7e"dLM
d'n'ssf] cfly{s ljsf;sf] nflu cfGtl/s /fh:j kl/rfngnfO{ k|efjsf/L jgfO{ ;'b[9 ljQ ;+/rgfsf]
lgdf{0f ug{, s/sf] bfo/f km/flsnf] kf/L ljleGg lsl;dn] 5l/P/ /x]sf s/bftfnfO{ s/ k|0ffnLleq
cfj4 u/L Plss[t 9+uaf6 s/ k|zf;g ug]{ / cfGtl/s /fh:j kl/rfngsf] dfWodaf6 cfly{s j[l4
/ ljsf;nfO{ pRr kf/L ;du| /fi6sf] lxt, pGglt / k|ult xfl;n ug{ ;lsg] Pp6f cf}hf/sf] ?kdf
PAN FOR ALL nfO{ lnOPsf] 5 .
s'g} Joj;fo ug{,] /f]huf/L, nufgL jf cfsl:ds nfeaf6 cfo cfh{g ug]{ JolQmsf] klxrfg ug]{ k|of]hgsf]
nflu cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{noaf6 hf/L ul/g] kl/ronfO{ :yfoL n]vf gDa/
(Permanent Account Number-PAN) elgG5 . of] s/bftfsf] kl/ro u/fpg] -s] sf/f]jf/ ug],{ slxn] b]lv
ug],{ sxfF sxfFaf6 ug],{ sf/f]jf/ ug]{ d'Vo JolQm sf] xf] h:tf ljifo v'Ng]_ :yfoL k|sl[ tsf] gDa/ xf] .
Pp6f PAN Ps JolQmsf nflu Ps k6s pknAw x'G5 . of] gDa/ JolQmsf] nflu s/ ltg]{ / s/
k|zf;gsf] nflu JolQmut ;"rgfsf] ;|f]tsf] ?kdf k|of]u x'G5 . o;df ( j6f c+s pNn]v ePsf x'G5g\
/ k|To]s s/bftfsf] c? s;};+u gldNg] cfkm\g} jf 5'6\6} gDa/sf] ;+s]t o;df x'G5 . Pp6f JolQm jf
s/bftfsf] ;+s]t gDa/ csf]{ ;+u ldNb}g . of] gDj/ sDKo'6/ k|0ffnLaf6 >[hgf ul/G5 . Psk6s PAN
lnO{ ;s]kl5 Tof] kl/jt{g gx'g] / ;w}e/L ;f]xL ;+s]t c+s sfod /xL /xg] x'gfn] o;nfO{ :yfoL n]vf
gDa/ elgPsf] xf] . o;sf] gjLs/0f u/fO{/xg' kb}{g . t/ s/bftfsf] 7]ufgf, sf/f]jf/ :yn, k|s[lt jf
PAN lng] ;dodf lbO{Psf] s'g} ljj/0f cflb kl/jt{g ePdf kl/jt{g ePsf] ldltn] !% lbg leq ;f]sf]
hfgsf/L ;DalGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf lbg' k5{ .
pBf]u, Jofkf/, k]zf, Joj;fo nufgL jf /f]huf/L ug]{ ;a} JolQm -k|fs[lts JolQm jf sDkgL, lgsfo_
/ cu|Ld s/ sL ug]{ JolQm -k|fs[lts JolQm jf lgsfo, u}/;/sf/L ;+:yfx?, ;fj{hlgs ;+:yf
sfof{nox?_ ;a}n] PAN lng' k5{ . cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nox? / cfGtl/s
/fh:j ljefuaf6 PAN hf/L ug{ :jLs[lt k|fKt pBf]u jfl0fHo ;+3, r]Da/ ckm sd;{ tyf j:t'ut
:dfl/sf @)&#
125
;3 ;+:yfx?Aff6 PAN lng ;lsG5 .

:yfoL n]vf gDa/ (Permanent Account Number-PAN) sf] k|rng ljZjdf ;g\ !(&) sf] bzsdf
;'? ePsf] / ;g\ !(() sf] bzsdf lj:tf/ ePsf] xf] . /f]huf/L, Joj;fo, nufgL jf cfsl:ds nfeaf6
k|fKt cfodf ;/sf/nfO{ s/ ltg{'kg]{ x'G5 . o;/L ljleGg ;|f]taf6 cfo k|fKt ug]{ JolQmlgsfonfO{
lghsf] s/ bfloTj ;DalGw hfgsf/L /fVg :yfoL n]vf gDa/ (PAN) hf/L ul/G5 / kl5 pQm JolQm
/ lgsfonfO{ pQm gDj/af6 klxrfg ul/G5 .
ljleGg b]zx?df s/ ;DalGw ;"rgfnfO{ Plss[t ug{ / JolQm jf ;+:yfn] ug{] u/]sf cfly{s lqmofsnfknfO{
Pp6} n]vf gDj/ leq NofP/ Gofof]lrt, ts{k"0f{ P+j tYodf cfwfl/t eO{ cfo P+j ;Dkltdf s/ c;'n
x'g ;sf];\, s/bftfsf] klxrfgdf Ps?ktf / ;/n xf]; tyf gful/sn] kfpg] ljleGg ;'ljwfx?nfO{
;d]t :yfoL n]vf gDj/;Fu cfj4 ug{ ;lsof];\ eGg] p2]Zosf ;fy of] Joj:yf k|f/De ul/Psf] xf] .
ljleGg b]zdf ljleGg ljefun] o;nfO{ km/s km/s gfd lbg] u/]sf 5g\ h:tf] c:6]lnofdf The Tax
File Number (TFN), ef/tdf Permanent Account Number (PAN), cd]l/sfdf Individual
Tax Identification Number, >Ln+sfdf Taxpayer Identification Number (TIN).
g]kfndf ;j{ky| d cfly{s P]g, @)%^ sf] cg';r
" L ^ sf] v08 %# df cfufdL cfly{s jif{ b]lv cfos/
P]g, @)#! sf] bkmf % -s_ cg';f/ cfos/ btf{ u/fpg' kg]x{ ?nfO{ tyf s/ ljefusf] dxflgb]z
{ sn]
tf]ss
] f] sDkgL tyf ;+:yfnfO{ :yfoL n]vf g+j/ -Permanent Account Number_ tf]ss
] f] ldlt b]lv
pknJw u/fO{g5
] . o; ;DjlGw cGo Jofj:yf >L % sf] ;/sf/n] tf]s] jdf]lhd x'g5
] eGg] Joj:yf
/x]sf] lyof] . o; Joj:yfsf] sfo{Gjogsf] nflu cy{dGqfno, s/ ljefu cGt{ut /xg] u/L Ps s/bftf
;]jf s]Gb|sf] :yfkgf eO{ ldlt @)%^ dfu{ ! ut]bl] v o;n] sf7df08f}d+ f sfo{ k|f/De u/]sf] lyof] . of] s/
k|0ffnLdf ;'wf/sf] Pp6f k|of; lyof] . jt{dfg ;dodf cfos/ P]g, @)%* sf] bkmf &* df :yf=n]=g+=
;DjlGw Joj:yf u/]sf] / :yf=n]=g+= glnPsf] sf/0fjf6 s/sf] bfloTjjf6 km';b{ gkfpg] Joj:yf u/]sf]
b]lvG5 .
@= :yfoL n]vf gDa/sf] dxTjM
s/bftfsf] klxrfgsf nflu k|bfg ul/g] :yfoL n]vf gDa/n] s/ k|zf;gnfO{ kf/bzL{, ;/n agfpg
/ PsLs[t ;"rgfd"ns pknAw u/fpg ;xof]u ub{5 . o;n] s/ ;DaGwL ;Dk"0f{ ;"rgf k|jfx ug{ /
s/ kl/rfng ug{ dxTjk"0f{ e"ldsf lgjf{x ub{5 . hlt w]/} ;+Vofdf s/bftf x'G5g\, Tolt g} d'n'ssf]
s/ /fh:jdf j[l4 x'b} hfG5 . :yfoL n]vf gDj/ s/bftfsf] klxrfg xf] eg] o;sf] ;+Vofn] /fHosf] s/
;+sng Ifdtf tyf ;+efJotf b]lvg] ePsf]n] o;sf] dxTjk"0f{ e"ldsf /x]sf] x'G5 . ;du|df :yfoL n]vf
gDj/ Joj:yfsf] sfof{Gjogsf] dxTjnfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 .
/fhZj k|zf;gnfO{ ;Ifd / kf/bzL{ jgfpg ;xof]u ug{,
sfg'gn] s/f/f]k0f ug{ s/fwf/ tf]s]sf cfly{s If]qnfO{ s/sf] bfo/fdf NofO{ /fhZj j[l4 ug{,
sfg'g jdf]lhd s/ k|of]hgsf nflu btf{ x'g'kg]{ st{Jo ePsf JolQm jf lgsfo btf{ geO{ sf/f]jf/
u/]sf] eP ;f] sf] klxrfg ug{,
:dfl/sf @)&#
126
s/ ;xeflutfdf b]lvg] hf]lvddWo] s/df btf{ gx'g] / btf{ ePsfn] ljj/0f gj'fpg] hf]lvdnfO{
Go"lgs/0f ug{,
:j]lR5s s/ ;xedlutf j9fpg,
bL3{sfndf Tax ;DaGwL ;"rgf s]Gb|sf] ?kdf sfd ug{,
s/ lgwf{/0f, s/ k/LIf0f tyf tYof k|zf]wgdf ;xof]u k'ofpg,
cfos/, d"=c=s/ eG;f/, cGtz'Ns nufotsf s/x?df ;sf/fTds k|efj kfg{,
s/bftfsf] d"Nof\sg u/L s/bftfsf] juL{s/0fnfO{ ;xh jgfpg,
cGt/ lgsfo ;"rgf ;+hfnnfO{ k|efjsf/L jgfpg,
s/ 5Ng] / r'xfj6 ug]{ k|j[ltdf lg/fs/0f ug{,
;/sf/ tyf s/bftf b'j}sf] s/ ;+sng nfut (Compliance Cost) Go"g ug{,
c;+ul7t If]q Pj+ lg:s[o cfo x'g] k|fs[lts JolQmx? (Hard to Tax Group) af6 s/ ;+sng ug{,
s/ nfUg] sf/f]jf/ ug]{ JolQmnfO{ s/sf] bfo/fdf Nofpg tyf lgoldt ?kn] s/ ;+sng ug{ cflb .
#= ljBdfg sfg'gL Joj:yfljefluo kl/kqcGo Joj:yf
cfly{s P]g, @)%^ sf] cg';r
" L ^ sf] v08 %# df cfufdL cfly{s jif{ b]lv cfos/ P]g, @)#! sf] bkmf
% -s_ cg';f/ cfos/ btf{ u/fpg' kg]x{ ?nfO{ tyf s/ ljefusf] dxflgb]z
{ sn] tf]ss
] f] JolQm, kmd{,md{,
sDkgL tyf ;+:yfnfO{ :yfoL n]vf g+j/ -Permanent Account Number_ tf]ss
] f] ldlt b]lv pknJw
u/fO{g5
] . o; ;DjlGw cGo Joj:yf >L % sf] ;/sf/n] tf]s] jdf]lhd x'g5
] eGg] Joj:yf ePsf] .
cfly{s ljw]os, @)%* sf] cg';'lr $ sf] bkmf !$ df d"No clej[l4 s/df btf{ ePsf] ljqm]tfn]
ljqmL ljndf vl/b stf{sf] gfd, 7]ufgf / d'=c=s/ btf{ g+j/ jf cfos/ btf{ gDj/ pNn]v ug'{kg]{
eGg] Joj:yf /x]sf] / ;f] Joj:Yffsf] sfof{Gjogsf] nflu cfGtl/s /fh:j ljefu, gLlt zfvfjf6
ldlt @)%*$* df kl/kq hf/L u/]sf] .
cfly{s jif{ @)%^%& sf] jh]6 jQmJodf 8fS6/, OGhLlgo/, kqsf/, n]vfk/LIfs Pj+ cGo k]zf Joj;fo
;+rfng ug]{ ;j}n] clgjfo{ ?kn] cfos/ btf{ lnO{ dfq sf/f]jf/ ug{ kfpg] Joj:Yff pNn]v ePsf] / ;f]
sf] sfof{Gjogsf nflu ;/sf/sf ;j} lgsfo, ;+jw} flgs lgsfo, ;/sf/L ;+:yfg, ljBfno, dxfljBfno,
ljZjljBfno, ;/sf/jf6 u7g ul/Psf jf]8,{ ;ldltx? tyf ;/sf/L cg'bfgjf6 ;+rflnt ;+:yfgx?n]
k]zf Joj;foLjf6 ;]jf k|fKt ubf{ cfos/ btf{ k|df0fkq ePsf;Fu dfq sf/f]jf/ ug]{ Joj:yf ldnfpgsf
nflu cfGtl/s /fh:j ljefusf] gLlt zfvfjf6 ldlt @)%^%#) df kl/kq hf/L u/]sf] .
cfos/ P]g, @)%* -;+;f]wg ;lxt_ sf] bkmf &* df s'g} JolQmsf] klxrfg ug]{ k|of]hgsf nflu
ljefun] ;f] JolQmnfO{ :yfoL n]vf gDa/ hf/L ug{] Joj:yf 5 . ;fy} pkbkmf % df :yf=n]=g+=
glnPsf] sf/0faf6 s'g} JolQm s/sf] bfloTjaf6 km';{b gkfpg] Joj:yf 5 .
:dfl/sf @)&#
127
cfos/ P]g, @)%* -;+;f]wg ;lxt_ bkmf &*-$_ df (Personal e-Pan) JolQmut :yfoL n]vf gDa/
ljt/0f ug{] Joj:yf -pQm bkmf adf]lhd clgjfo{ ul/Psf JolQmx?nfO{ k|bfg ul/g] :yfoL n]vf gDj/
a'emg'kb{5 . o; cGtu{t /f]huf/Lsf] cfo x'g] JolQm, clGtd s/sL x'g] cfo ePsf] JolQm,
;+:yfut ?kdf 3/ ef8fdf nufpg] JolQm, ?= !) nfv ?k}of eGbf a9Lsf] z]o/ nufgL ug]{ JolQm
/ ef8f ;jf/L wgLx? kb{5g\ ._
cfos/ lgodfjnL, @)%( sf] lgod @# df lgwf{/0f of]Uo cfo cfh{g ug{ rfxg], ljefun] :yf=n]=g+=
lng' kg{] elg tf]lsPsf, P]gsf] kl/R5]b !& cGt{ut s/sL ug'{kg{] h'g;'s} JolQmn] To:tf] cfo
cfh{g ug{' cufj} :yf=n]=g+=sf nflu lgj]bg lbg] Joj:yf 5 .
cfos/ lgofdfjnL, @)%( sf] bkmf @$ df :yfoL n]vf gDj/sf] k|df0f kqdf pNn]lvt ljj/0f kl/jt{g
ePdf !% lbg leq lgj]bg lbg'kg]{ / ljefun] :yfoL n]vf gDj/df ;+;f]wg ul/lbg'kg{] Joj:yf .
cfly{s jif{ @)^^^& nfO{ s/ ;xeflutf jif{ sf] cleofg ?kdf ;~rfng ul/Psf] . cfo cfh{g
ug{] / cu|Ld cfos/ sL x'g] ;a}n] clgjfo{?kdf :yfoL n]vf gDa/ lng' kg]{ k|fjwfg /flvPsf] .
cf=j= @)&!&@ sf] jh]6 jQmJodf ;j} ;/sf/L lgsfo tyf ;/sf/L sf]ifjf6 tnj, kfl/>lds
nufotsf ;]jf ;'ljwf k|fKt ug]{ JolQm, lgsfo Pj+ k]zf Joj;flox?n] clgjfo{ ?kdf :yfoL n]vf
gDj/ lng'kg]{ Joj:yf ePsf] .
:yfoL n]vf g+= sf k|sf/M
!= JolQmut :yfoL n]vf g+= (Personal e-Pan)
/f]huf/Lsf] cfo x'g] JolQm, clGtd s/sL x'g] cfo ePsf] JolQm, ;+:yfut ?kdf 3/ ef8fdf
nufpg] JolQm, ?= !) nfv ?k}of eGbf a9Lsf] z]o/ nufgL ug]{ JolQm / ef8f ;jf/L wgLx?nfO{
lbOg] :yfoL n]vf g+=,
kl/ro kqsf] cfsf/df ;fgf] sf8{sf] ?kdf /x]sf] x'G5 .
JolQmut :yfoL n]vf g+= afkt jflif{s cfo ljj/0f k]z ug{'gkg]{ t/ k|fs[lts JolQmsf] s'g} cfo
jif{df rfln;nfv eGbf j9L cfo ePdf cfo ljj/0f k]z ug'{kg]{
JolQmut :yf=n]=g+= (Personal e-Pan) lnPsf] s/bftfn] Joj;flos sf/f]jf/ ubf{ ;f]lx :yf=n]=g+=
nfO{ g} Upgrade ul/G5 csf]{ :yf=n]=g+= lng kfO{b}g ,
e-TDS u/L ljefusf] Integrated Tax System df cfkm\gf] cfo / bflvnf u/]sf] s/sf] ljj/0f
k|fKt ug{ ;lsG5 .
@= Joj;flos :yfoL n]vf g+= (Business PAN)
s'g} klg Joj;fo jf sf/f]jf/ ug{] JolQm, lgsfo kmd{n] Jofj;flos PAN lng'kg{] x'G5 .
Joj;fo z'? ug{'k"j{ clgjfo{ ?kdf Joj;flos PAN lng'kg{] .
:dfl/sf @)&#
128
cfGtl/s /fhZj ljefu dftxtsf sfof{no / tf]lsPsf sfof{noaf6 :yfoL n]vf g+= lng ;lsg] 5 .
sDkgL /lhi6f/ sfof{nodf btf{ ePsf] lgsfosf] :yf=n]=g+= btf{sf] jvt g} k|bfg ul/G5 t/
k|df0fkq eg] ;DjlGwt s/ sfof{non] k|bfg ub{5 .
:yfoL n]vf g+= sf] k|df0fkq sf/f]jf/ :yndf ;j}n] b]Vg] u/L em'08fP/ /fVg' kg{] .
:yfoL n]vf gDj/ lng cfjZos kg]{ sfuhftx?
!= JolQmut :yfoL n]vf g+= (Personal e-Pan) lng
g]kfnL gful/ssf] xsdf
gful/stfsf] k|df0fkqsf] k|ltlnkL .
xfn;fn} lvlrPsf]] kmf]6f] ! k|lt .
sfof{nodf lgz'Ns k|fKt x'g] kmd{ eg'{kg]{ .
/f]huf/bftfsf] l;kmfl/; kq .
ljb]zL gful/ssf] xsdf
;DjlGwt b]zn] hf/L u/]sf] kf;kf]6{sf] k|ltlnkL jf b'tfjf;n] hf/L u/]sf] kl/rokqsf] k|ltlnkL
/f]huf/bftfsf] l;kmfl/; kq
xfn;fn} lvlrPsf]] kmf]6f] ! k|lt .
@= Joj;flos :yfoL n]vf g+= (Business PAN)
-s_ k|fs[lts JolQmsf] nflu M
gful/stf k|df0f kqsf] k|ltlnkL
ljb]zLsf] xsdf /fxbfgL jf s'6gLlts lgof]uaf6 hf/L ul/Psf] kl/ro kqsf] k|ltlnkL
k]zfut k|df0fkqsf] k|ltlnkL
kmf]6f] @ k|lt .
Joj;fosf] xsdf Joj;fo btf{ k|df0fkqsf] k|ltlnlk -h:tf] M pBf]u ljefu, jfl0fHo sfof{no,
dxfgu/kflnsf, pkdxfgukflnsf, uf=lj=;=df btf{ u/]sf] k|df0fkq_
Eff8fsf] 3/df a;]sf] 3/ eP 3/ axfn ;Dem+f}tfsf] k|ltlnlk / cfkm\g} 3/hUufdf sf/f]jf/ ug]{
eP nfnk"hf{sf] k|ltlnlk
d'Vo sf/f]af/ :yn b]lvg] u/L agfOPsf] gS;f
cGtMz'Ns hGo sf/f]jf/ u/]sf] eP yk @ k|lt kmf]6f]
-v_ lgsfosf] nflu M
sf/f]jf/;Fu ;DalGwt lgsfodf btf{ u/]sf] k|df0fkqsf] k|ltlnkL -h:tf]M sDkgL /lhi6f/sf]
:dfl/sf @)&#
129
sfof{no, 3/]n' sfof{no, pBf]u ljefu, jfl0fHo sfof{no, dxfgu/kflnsf, pkdxfgukflnsf,

uf=lj=;=df btf{ u/]sf] k|df0f kq_
;fem]bf/L kmd{ jf sDkgL btf{ u/]sf] k|df0fkqsf] k|ltlnkL .
cfj]bg kqdf b:tvt ug]{sf] kf;kf]6{ ;fO{hsf] @ k|lt kmf]6f]
;fem]bf/L kmd{ eP ;j} ;fem]bf/x?sf] @@ k|lt kmf]6f]x? / gful/stfsf] k|ltlnkL
sDkgLsf] d'Vo JolQm eO{ sfd ug]{ JolQmsf] gful/stfsf] k|df0f kqsf] k|ltlnkL / @ k|lt kmf]6f] .
d'Vo sf/f]jf/ :yn jf k|wfg sfof{no b]lvg] u/L agfOPsf] gS;f .
ef8fsf] 3/df j;]sf] xsdf 3/ jxfn ;Demf}tfsf] k|ltlnkL
cfkm\g} 3/ hUufdf sf/f]jf/ ug]{ eP nfnk"hf{sf] k|ltlnkL
cGtMz'Ns hGo sf/f]jf/ u/]sf] eP yk @ k|lt kmf]6f]
Joint Venture -h]=eLM ;+o'Qm pksd_ sf] xsdf
kmd{x?sf] aLrsf] ;Demf}tf k|jGw kq .

;a} kmd{x?sf] s/r'Qmf k|df0fkq
sfo{ k|bfg ug]{ lgsfo;+usf] ;Demf}tf kq jf cfzo kq .
;fem]bf/x?sf] gful/stfsf] k|ltlnkL .
5fk .
btf{ cjlw;Dd 7]Ssf Ohfht kq gljs/0f ePsf] kq .
sfof{b]z -sfd ug]{ cfb]z kfPsf]_ kq .
PAN :yug ubf{ k]z ug'{kg]{ sfuhftx?
?= !) sf] l6s6 6fF;L btf{ vf/]hLsf] nflu tf]lsPsf] 9fFrfdf sfof{noaf6 pknAw u/fOPsf] lgj]bg .
z'? btf{ lgsfodf Jofkf/Jofj;fo vf/]hjGb u/]sf] kq .
;Ssn :yfoL n]vf g+= k|df0f kq / cGtMz'Nsdf btf{ ePsf] eP cGtMz'Ns Ohfht kq .
:yug ul/g] ldlt ;Ddsf] cfos/, d'=c=s/, jxfns/ Pj+ cGo ;Dk"0f{ s/ ljj/0f bflvnf u/]sf]
tyf j]?h' gePsf] k|df0f .
:yf=n]=g+= vf/]h xF'b}df s'g} s/bftf s/sf] bfloTjjf6 pGd'lQm kfpg ;Sb}g .
PAN ljt/0f kl5sf pknAwLx?PAN ljt/0f kl5sf ;sf/fTds k|efj
cfos/ k|0ffnLdf btf{ eP/ :yfoL n]vf gDa/ PAN lng]sf] ;+Vofdf ef/L a[l4 ePsf] 5 cyf{t
:dfl/sf @)&#
130
s/sf] bfo/f km/flsnf] x'+b} uPsf] .

Jofkf/ Jofj;fo z'? ug'{eGbf cuf8L cfos/sf] btf{ k|df0fkq lng' kb{5 eGg] r]tgf a9]sf] 5 .
3/d} a;]/ IT sf] k|of]u u/L Online dfkm{t lgj]bg lbg kfpg] Joj:yf u/]/ PAN btf{nfO{ lgs}
;/n / ;xh agfOPsf] 5 .
@)&# cfiff9 d;fGt;Dd PAN lng]sf] ;+Vof JolStutM ^,)@,*)) / Jofj;foLsM *,*),)!*
u/L hDdf !$,*@,*!* /x]sf .
/fh:j ;+sngdf jif{]gL j[l4 ePsf],
s/ ;xeflutfdf qmdzM j[l4 x'+b} uPsf] .
gful/sdf /fHok|ltsf] st{Jo / bfloTj jf]w x'b}+ uPsf] .
/fHo cfGtl/s >f]t kl/rfngdf cfTdlge{/ x'+b} uPsf] .
k'jf{wf/ lgdf{0f tyf ljsf; lgdf{0fsf lqmofqmnfkdf j[l4 x'b+} uPsf] .
$= ;a} JolQm / lgsfon] :yfoL n]vf gDa/ lng] Joj:yfsf] sfof{Gjogdf b]vf k/]sf] ;d:ofx?M
d"n ;d:of:-7"nf] ;+Vofdf /x]sf ;+efljt s/bftfx?nfO{ s/sf] bfo/f leq ;dfj]z ug{ g;lsPsf]
;d:ofsf sf/0fx?: ljBdfg s/ ;DjlGw P]g, lgod c:ki6, bf]xf]/f] cy{nfUg], hl6n / s/bftfn] j'em\g g;Sg] x'g' .
s/ k|zf;g ;+rfng ug{] sfof{nox? l;ldt ;+Vofdf /xg', Potential Tax Payer ;Dd k'Ug g;Sg' .
ljBdfg P]g, lgod / sfg'gsf] k|efjsf/L sfof{Gjog x'g g;Sg' .
s/bftfx? s/ k|zf;gaf6 tl;{g', k|zf;g / sd{rf/Lsf] ;Dk{sdf cfpg grfxg' .
cfos/ P]g ;/n gx'g' / cw{ lzlIft s/bftfsf] afx'Notf x'g' .
kfl/jfl/s Joj;fo / hl6n n]vfkfng x'g' .
s/ bftfx?df s/ ltg{] efjgfsf] sdL x'g' .
kof{Kt ;|f]t ;fwg / hgzlQmsf] sld .
;Da4 lgsfox?aLr ;dGjosf] cefj h:t}M :yflgo lgsfo, sDklg /lh:6f/ sfof{no, 3/]n'
sfof{no, jfl0fGo ;+3x? j:t'ut ;+3;+:yfx? .
g]kfn ;/sf/sf ;Dk"0f{ lgsfo;fj{hlgs ;+:yfg;+ul7t ;+:yflghL If]q cflbaf6 tnakfl/>ldseQf
nufotsf h'g;'s} e'QmfgL ubf{ PAN jfx]s e'QmfgL ug{ gkfpg] Joj:yfsf] k"0f{ sfof{Gjog gx'g' .
GDP df 7"nf] o]ubfg ug]{ s[lif Joj;fo, j}b]lzs /f]huf/Laf6 cfo cfh{g ug{] JolQm, u}/
Joj;flos k"Flhut nfe k|fKt ug{] JolQm -JolQmut ?kdf 3/hUufsf] v/Lb laqmL ug{]_ tyf ;f]df
:dfl/sf @)&#
131
dWo:ttf ug{] JolQmx?nfO{ s/sf] bfo/fdf Nofpg g;Sg' .

s/ ltg{] eGbf 5Ng'nfO{ axfb'/L ;Demg] k|j[lt /xg' .
PAN ljt/0faf6 s/bftfsf] ;+VofTds a[l4;+u} u'0ffTdstf a[l4 x'g g;Sg' .
PAN df btf{ eP kl5sf] bfloTj af]w x'g g;Sg'
Personal PAN lng]x? lng]df dfq l;ldt /xg'
btf{sf] ;dodf Jofj;foLsf] 7]ufgf / ;Dks{ :ki6 lng g;Sbf Non filer sf] ;+Vofdf ef/L j[l4 x'g' .
btf{ ug]n
{ ] cfkm\gf] k|of]hg k"/f ug{ dfq btf{ ePsf] s'/fdf s/ k|zf;gsf] b'/blz{tf sfod x'g g;Sg' .
PAN ljt/0f kl5sf gsf/fTds k|efj
ljj/0f gj'emfpg] s/bftfsf] ;+Vof j9\b} uPsf] .
Pp6} kl/jf/sf ;b:osf] gfddf :yf=n]=g+= lnO{ sf/f]jf/nfO{ 6'qmfpg], s/5Ng] sfo{ j9\b} uPsf] .
;j}nfO{ :yf=n]=g+= lbg] gfddf s/bftfsf] u'0f:tl/otfdf x|f; cfpb} uPsf] .
:yf=n]=g+= ljt/0f ubf{ sf/f]jf/ :yn gx]/L ljt/0f ul/Psf]n] gSnnL ljn k|s/0f j9\b} uPsf] .
;DjlGwt Joj;foL jf pBf]uLsf] gfddf btf{ x'g'kg]{df sfdbf/el/ofsf] gfddf btf{ x'g] k|j[lQ
j9\b} uPsf]
%= cGt/fli6o cEof; / k|of]u .
ljleGg b]zdf km/s km/s lsl;dn] o;sf] cEof; / k|of]u ePsf] kfOG5 . cd]l/sf / >Ln+sfdf
Taxpayer Idenificaion Number (TIN) sf] gfdaf6 o;sf] k|of]u ePsf] 5 . ci6l] nofdf Tax File
Number (TFN) sf] gfdaf6 o;sf] k|of]u ePsf] 5 / uf]Kotf ;DaGwL P]g !(**, s/ k|zf;g P]g
!(%#, s/bftf kl/ro kq g+= P]g !((! cflb ;d]t !# P]g k|rngdf /x]sf 5g\ . ef/tdf Permanent
Account Number sf] gfdaf6 o;sf] k|of]u ePsf] 5 . ef/tdf cfos/ P]g !(^! th'd
{ f eO{ ;g\
!(&@ df k|yd k6s PANIssue ePsf] lyof] . ef/tsf] ;g\ !((*(( ah]6n] 3/hUuf vl/b laqmL,
df]6/ vl/b laqmL, %) xhf/ dflysf] z]o/ lsga]r, 6]lnkmf]g h8fg / @%))) eGbf dflysf] xf]6n
e'QmfgL nufotdf ;d]t :yfoL n]vf gDa/ pNn]v u/L sf/f]jf/ ug'k{ g{] Joj:yf u/]sf] kfOG5 .
^= ;d:of ;dfwfgsf pkfox?
btf{ k|0ffnLdf b]lvPsf q'6Lx? ;RrfP/ btf{sf] u'0ffTds kIf ;'b[9 ug]{, h:t}M sf/f]af/sf] lj:t[t
ljj/0f lng], sf/f]jf/sf] d'Vo JolQmsf] df]afOn g+, kmf]g g+, a}s vftfsf] ljj/0f cflbsf] kof{Kt
;"rgf lnP/ s/ clws[taf6 sf/f]af/ :ynsf] e|d0f u/]/ dfq PAN lbg] Joj:yf ug{] .
k|To]s lhNnfdf s/bftf ;]jf sfof{no :yfkgf u/L s/bftfx?sf] kx'r
F s/ k|zf;g ;dIf k'ofpg] .
pTkfbgstf{, cfoftstf{, ljt/s, Pj+ yf]s ljqm]tfn] clgjfo{ ?kdf PAN ePsf] kmd{, sDkgL,
;+:yfnfO{ dfq ljqmL ug{ kfpg] u/L jfWosf/L sfg"gL Joj:yf ug]{ .
g]kfn ;/sf/sf ;Dk"0f{ lgsfo;fj{hlgs ;+:yfg;+ul7t ;+:yflghL If]q cflbaf6 tnakfl/
:dfl/sf @)&#
132
>ldseQf nufotsf h'g;'s} e'QmfgL ubf{ PAN jfx]s e'QmfgL ug{ gkfpg] Joj:yfsf] k"0f{
sfof{Gjog ug]{ .
cfd gful/snfO{ PAN ePsf] jLnaf6 dfq vl/b u/]df scheme sf] ?kdf lglZrt /sd lkmtf{
lbg] Joj:yf ug]{,
Joj;fo, /f]huf/L, / nufgL ug]n
{ ] PAN glnP;Dd :yfgLo lgsfo, vfg]kfgL, ljB't, 6]lnkmf]g, ;'/Iff
lgsfo, :jf:y ;]jf k|bfg ug]{ ;+:yf, oftfoft, jfo';j] f cflb 7fpFaf6 ljleGg ;]jf ;'ljwf jlGrt ug]{
h;sf] nflu lglZrt kmf/fdsf] 9fFrf lgdf{0f ul/ k]zfJoj;fo/f]huf/L pNn]v ug{ nufpg] clg
To;s} cfwf/df ;f]xL lgsfoaf6 PAN g+= ;'/lIft u/L glhssf] s/ sfof{nodf k7fpg] Joj:yf ug]{ .
GDP sf] sl/j ## k|ltzt of]ubfg ug]{ s[lif If]q cfos/sf] bfo/f jflx/ /x]sfn] ;f] If]qnfO{ klg
s/sf] bfo/df ;dfj]z u/L PAN pknAw u/fpg] .
/fHosf tkm{af6 ;]jf ;'ljwf pknAw u/fpFbf PAN ePsfnfO{ k|fyldstf lbg] Joj:yf ldnfpg] .
s/ k|zf;gaf6 P]g, lgodsf] k|efjsf/L sfof{Gjogdf hf]8 lbg] / pko'{Qm s/bftf lzIffsf]
dfWodaf6 gful/sx?nfO{ PAN lng pTk|]l/t u/fpg] .
s/bftfn] s/ lt/L;s]kl5 s/bftfnfO{ Vote of Thanks k|bfg ug]{ pko'{Qm Joj:yf ldnfpg] .
pbfx/0fM kfOn] s/ ltl/ g]kfn ;/sf/nfO{ ;xof]u ug'{ ePsf]df wGojfb h:tf ;"rgf s/bftfsf]
Mobile df tTsfn hfg] Joj:yf ldnfpg] To;sf nflu b'/ ;+rf/ k|flws/0f;Fu ;dGjo ug]{,
h:sf dfWodaf6 s/bftfnfO{ :jtM pTk|]l/t u/fpg ;lsg] / ljZj;lgotfdf clej[l4 x'g] .
E-TDS sf] dxTj j'emfpg] h;sf dfWodjf6 s/bftfsf] cfkm\gf] of]ubfg ;lhn} yfxf kfpg]
h;n] PAN sf] dxTj cem a9]/ hfg] b]lvG5 .
&= lgZsif{M
PAN For All sf] sfof{Gjogsf] nflu ePsf df}hb' f P]g, lgod / sfg'gx?sf] k|efjsf/L sfof{Gjog
/ ;Dj4 ;/f]sf/jfnf lgsfo;usf] ;xsfo{ h?/L 5 . clzlIft gful/ss/bftfnfO{ s/bftf lzIff
/ k|rf/ k|;f/, cw{lzlIft gful/snfO{ ;xsfo{ / c6]/L gful/snfO{ bjfadf /fVb} s/ k|zf;gsf
sfo{ljlw / ;+u7g ;+/rgfdf lg/Gt/ ;'wf/ u/L bIf / pRr dgf]jno'Qm sd{rf/Lsf] Joj:yf, 5l/tf]
cg'udg / ;dGjosf] dfWodaf6 cfd gful/ssf] ljZjf; cfh{g u{g ;s]df Pan For All nfO{ ;xh}
;Dej t'NofO{ ;Defljt s/bftfnfO{ s/sf] bfo/f leq ;dfj]z u/L cfGtl/s /fhZj kl/rfngsf]
dfWodaf6 pRr km/flsnf] / lbuf] cfly{s j[l4 xfl;n u/L ;d'Ggt /fHo lgdf{0f ug{ ;lsG5 .
;Gbe{ ;fdu|L M
d"No clej[l4 s/ P]g, @)%@ .
d"No clej[l4 lgodfjnL, @)%# .
cfos/ P]g, @)%* .
:dfl/sf @)&#
133
:dfl/sf @)&#
134
cGtMz'Nsdf hlt{, gf]S;fgL ldGxf

tyf cGtMz'Ns l6s6 Joj:yfkg
gf/fo0fk|;fb e08f/L
lgb]{zs
cfGtl/s /fh:j ljefu
!= k[i7e"ld
cGtM z'Ns /fh:jsf] k|d'v >f]t xf] . /fHon] lglZrt sfg'gL ljlw / k|s[of ckgfO{ hg:jf:Yo tyf
;'/Iff, jftfj/0fdf / ;fdflhs g}lts hLjgdf gsf/fTds c;/ ug]{ s]xL ;Lldt a:t' tyf ;]jfsf]
pTkfbg ,k}7f/L, ljqmL ljt/0f / pkef]udf cGt M z'Ns nufO{ c;'n pk/ ug]{ ljZjJofkL k|rng /x]sf]
kfOG5 . g]kfndf cGtM z'Ns nufpg] k|rng lj=;= !(() -d'n'sL P]g_ b]lv g} /x]sf] / xfn cGtMz'Ns
P]g, @)%* tyf lgodfjnL, @)%( adf]lhd o:tf tyf a:t' tyf ;]jfdf cGtMz'Ns nufpg] ul/Psf]
5 . cGtMz'Ns P]g tyf lgodsf Joj:yfnfO{ sfof{Gjogdf :ki6tf, ;/ntf / Ps?ktf k|bfg ug{sf
nflu cGtM z'Ns lgb]{lzsf, @)^* ;d]t tof/ e} sfof{Gjog ePsf] cj:yf 5 . ljz]iftM dlb/fhGo,
;"lt{hGo, Knfl:6shGo, hg:jf:Yo tyf jftfj/0fnfO{ gsf/fTds c;/ ug]{ o:t} a:t' tyf ;]jfsf]
pkef]u tyf k|of]unfO{ lg?T;flxt ug{ To:tf a:t'sf] pTkfbg, k}7f/L, ljqmL ljj/0f tyf pkef]udf
lgodg ug{ /fh:j c;'nLsf] of]ubfgdf j[l4 ug{ ljlw lgdf{0f u/L To;sf] lgodg cg'udg tyf
lgoGq0f ug{ cfGtl/s /fh:j ljefunfO{ cGtMz'Ns k|zf;g ug]{ clwsf/ lbOPsf] 5 .
cGtMz'Ns nfUg] a:t'sf] pTkfbg ubf{, sRrf kbfy{af6 tof/L kbfy{ pTkfbg ug]{ l;nl;nfdf s]xL
kl/df0fdf gf]S;fgL x'G5 . ;fy} ebf{, Kofls ubf{ ;d]t s]xL gf]S;fgL x'g hfG5 . o;/L pTkfbg b]lv ljqmL
ljj/0fsf] nflu Load ubf{ To;sf] afikLs/0f, b'af{w] Ls/0f r'xfj6, Kofls ubf{ 6'6km'6 e} x'g hfg] df}Hbftsf]
kl/df0ffTds sdLnfO{ gf]S;fgL jf hlt{ elgG5 . o;/L k|ltnAwL 36L tyf df}Hbftdf sdL cfpg'df sRrf
kbfy{sf] u'0f:t/, pTkfbgdf k|of]u ePsf d]lzg/L tyf KnfG6sf] sfo{ Ifdtf, ;+nUg sd{rf/Lsf] sfo{bIftf,
df};dL cj:yf tyf k|lti7fgsf] ef}lts cjl:ylt ;d]tn] lgwf{/0f ub{5g\ . ljleGg k|lti7fgx?sf] pTkfbg
k|ltnAwLsf] cg'kftsf] cfwf/df hlt{ gf]S;fgLsf] dfqf km/skm/s x'g] ePsf]n] slxn]sfxL+ jf:tljs eGbf
a9L gf]S;fgL jf 36L k|ltnAwL b]vfO{ tof/L kbfy{af6 k|fKt x'g] cGtMz'Ns /fhZjdf r'xfj6 x'g ;Sg]
:dfl/sf @)&#
135
ePsf]n] sfg"gaf6 g} hlt{ jf gf]S;fgLsf] ;Ldf lgwf{/0f ul/Psf] x'G5 . To;} u/L dlb/fhGo kbfy{sf] df}Hbftdf
af:kLs/0f, b'jf]l{ ws/0f ,r'xfj6 jf jf]tndf dlb/f ebf{ cflb sf/0faf6 df}Hbftdf sdL cfpg ;Sg] ePsf]n]
o;af6 x'g hfg] cGtMz'Ns gf]S;fgL s6\6L ldGxf kfpg] Joj:yf P]gn] g} u/]sf] kfOG5 . g]kfnsf] ;Gbe{df
ef}lts lgoGq0f k|0ffnL cGtu{t dlb/fhGo tyf ;"tL{hGo kbfy{df dfq cGtMz'Ns gf]S;fgL s6\6L ldGxf
kfpg] Joj:yf ul/Psf] 5 . t'ngfTds ?kdf ;"lt{hGo kbfy{sf] eGbf dlb/fsf] gf]S;fgL s6\6Lsf] ljifo
af/Daf/ cfpg] ePsf]n] dlb/fsf] hlt{ gf]S;fgLnfO{ g} oFxF f s]lGb|t ul/Psf] 5 .
@= ljifosf] dxTj
ljleGg k|lti7fgx?sf] pTkfbg k|ltnAwLsf] cg'kftsf] cfwf/df hlt{ gf]S;fgLsf] dfqf km/skm/s x'g]
ePsf]n] slxn]sfxL+ jf:tljs eGbf a9L gf]S;fgL jf 36L k|ltnAwL b]vfO{ tof/L kbfy{af6 k|fKt x'g]
cGtMz'Ns /fhZjdf r'xfj6 x'g ;Sg] ePsf]n] sfg"gaf6 g} hlt{ jf gf]S;fgLsf] ;Ldf lgwf{/0f ul/Psf]
x'G5 . ef}lts lgoGq0f k|0ffnL cGtu{tsf ;'lt{hGo tyf dlb/fhGo j:t'x? a9L d"Nosf x'g] ePsf]n] o:tf
j:t'sf] pTkfbg b]lv laqmL ljt/0fsf] tx;Dd g} :jefjtM a9L /fh:j r'xfj6sf] hf]lvd /xg] x'b+ f sfg"g
/ sfo{ljlwb\jf/f g} sRrf kbfy{, ;xfos kbfy{, tof/L j:t'sf] e08f/0f, lg:sfzg, tof/L j:t'df k|of]u
x'g] cGtMz'Ns l6s6sf] k|of]u nufotsf ;j} tx / k|so[ fdf /fh:j k|zf;gsf] k|ToIf /]vb]v, lgodg /
lgoGq0fnfO{ k|efjsf/L agfO{ /fHon] k|fKt ug'k{ g]{ /fh:j r'xfj6 x'g glbg' g} dxTjk"0f{ ljifo xf] .
#= sfg"gL Joj:yf
#=! pTkfbg k|ltnAwL Joj:yf
cGtM z'Ns P]g @)%* sf] bkmf !) -r_ df cGtMz'Ns nfUg] a:t' tyf ;]jfsf] pTkfbg k|ltnAwL tf]Sg ;Sg]
Joj:yf /x]sf] 5 . pkbkmf -#_ df ljefun] cGtMz'Ns nfUg] a:t' tyf ;]jfsf] pTkfbg k|ltnAwL b/ tf]Sg ;Sg]
Joj:yf eP cg';f/ cGtMz'Ns lgodfjnL, @)%( df pTkfbg k|ltnAwL ;DaGwL lgDg Joj:yf /x]sf] 5 .
s_ a:t'sf] pTkfbg k|ltnAwL b/
l;=g
!
a:t'
r'/f]6
lj8L
tyf
RS ENA
Ethanol
ENA
:dfl/sf @)&#
k|ltnAwL b/
lgod
Tff]Sg ;Sg]
!$
k|lt SjLG6n v'bf]af6 ?= %)P

#$
zlStsf] sDtLdf @) ln=RS jf
@) ln ENA pTkfbg ug'{ kg]{ .
&@ op zlQmsf] sDtLdf ! 9ln
#$
Ethanol
!)) ln6/ Rs af6 (% ln6/
#$
ENA
s}lkmot
gtf]s]sf] Ohfhtjfnfn]
k]z u/]sf] k|ltnAwL
b/ pk/ hfFra'em u/L
dfGotf lbg ;Sg] .
36L k|ltnAwL b/ sfod
ePsf To;sf] plrt tyf
kof{Kt sf/0f ljefudf
k]z u/L :jLs[lt lng'
kg]{ .
136
:jLs[lt k|fKt gePsdf

km/s kl/df0fsf] dlb/f
3
ENA
tkm{sf] ;f] cBf]un] pRrtd
b/aGbL gfUg] ;Dk"0f{ cGtM
z'Ns c;'n pk/ x'g]
v_ ;]jfsf] pTkfbg k|ltnAwL b/ gtf]lsPsf], ;fdfGotM ;]jf cd"t{ x'g] x'gfn] k|ltnAwL b/ tf]Sg
g;lsg] . t;y{ k|ltnAwL b/af6 ;]jf zAb x6fpbf pko'St x'g] b]lvG5 .
k|lt SjLG6n cGgsf] bfgfaf6
^*=* cf]=lk zlQmsf] sDtLdf
#$
#)=%& ln6/ ENA
#=@ df}Hbft sdLsf] ldGxf

cGtMz'Ns lgodfjnL, @)%# sf] kl/R5]b & sf] lgod @# df dlb/f pTkfbg ug]{ Ohfhtjfnfn] cfkm";+u
/x]sf] dlb/fsf] df}Hbftdf af:kLs/0f, b'jf]{lws/0f, r'xfj6 jf jf]tndf dlb/f ebf{sf] ;dodf 6'6km'6
ePsf] sf/0faf6 x'g] hlt{ ldGxfsf] lgDg Joj:yf u/]sf] 5 .
! k|ltzt eGbf a9Ln] sdL x'g cfPdf dfl;s ljj/0fdf pNn]v u/L ldGxfsf] nflu cGtMz'Ns
clws[t ;dIf k]z ug'{ kg]{ Joj:yf u/]sf] 5 .
To:tf] ljj/0f s/ clws[tn] kGw|lbg leq hfr ug'{ kg]{
dgfl;j dflkmssf] sf/0f ePdf cGtMz'Ns clws[tn] clwstd ! k|ltzt ;Dd df}Hbft sdL
ldGxf lbg ;Sg] .

cGTfMz'Ns lgb]{lzsf, @)^* sf] k|s/0f & df cg';"rL @% sf] 9f+rfdf lgj]bg lbg'kg]{ Joj:yf
/x]sf] 5 . ;fy} hlt{ ldGxf lbg] k|s[of / ;"q;d]t pNn]v ePsf] 5 .
cGtM z'Ns P]g, @)%* sf] bkmf !^ sf] pkbkmf ^ sf] -em_ df pTkfbg k|ltnAwL jf ;f] cg';f/sf]
k|ltnAwL gk'u]df yk cGtMz'Ns /sd / ztk|ltzt hl/jfgf nfUg] Joj:yf 5 .
#=# ljo/ df}Hbftsf] sdLsf] ldGxf
lgod @# -s_
!_ tof/L ljo/ clGtd ?kdf af]tnGbL ubf{ nf] ld6/n] b]vfPsf] kl/df0f eGbf af]tn aGbL
ePkl5sf] af]tn sfpG6/n] b]vfPsf] kl/df0fsf] df}Hbft sdL / kfZr/fOh]zg, Kofs]lh
tyf uf]bfddf e08f/0f ubf{ 6'6km'6 jf lju|]/ af]tndf k|of]u x'g g;Sg] qmfpg ss{sf]
df}Hbft sdLsf] ljj/0f ljefun] tf]s]sf] 9f+rfdf dfl;s ?kdf pNn]v u/L ldGxfsf]
nflu cGtMz'Ns clws[t ;dIf k]z ug'kg]{ 5 .
@_ k]z ePsf] ljj/0f !% lbgleq hfF+Fr ug'kg]{, hfFrug{ nf]ld6/n] b]vfPsf] kl/df0f eGbf
af]tnaGbL ePkl5sf] af]tn sfpG6/n] b]vfPsf] kl/df0fsf] df}Hbft !=% k|ltzt;Dd /
kfZr/fOh]zg, Kofs]lh tyf uf]bfddf e08f/df ubf{ 6'6km'6 jf lju|]sf] ljo/sf] ef}lts
k/LIf0f u/L a9Ldf @ k|ltzt ;Dd df}Hbft sdLsf] ldGxf lbg ;Sg] .
137
:dfl/sf @)&#
#=$ gf]S;fgL s66\L

cGtMz'Ns P]g, @)%* sf] bkmf #s pkbkmf -$_ df lgDg lnlvt cj:yfdf vl/bdf lt/]sf] cGtMz'Ns
ljefun] tf]s] adf]lhd s6\6L kfpg] Joj:yf 5 .
cfuhgL,
rf]/L,
b'3{6gf,
Wj+;fTds ultljlw jf
j:t'sf] pkof]usf] Dofb ;lsPsf] .
cGtMz'Ns lgodfjnL, @)%( sf] kl/R5]b (, lgod @& df Ohfhtkqjfnfn] b'3{6gfsf] ;"rgf lbgkg]{
pNn]v ePsf] .
pTkfbg:yndf s'g} lsl;dsf] b'36{ gf ePdf ;DalGwt cGtMz'Ns clws[t nfO{ oyfzL3| ;"rgf lbg'kg]{ ;"rgf,
glbPdf cGtMz'Ns xfgL gf]S;fgL Ohfhtkqjfnfn] g} Joxf]g{' kg]{ . Ps :yfgaf6 csf]{ :yfgdf 9'jfgL ubf{
b'36{ gf e} gf]S;fgL ePsf] cj:yfdf jLdf u/fPsf] /x]5 / Ifltk"lt{ k|fKt u/]sf] /x]5 eg]{ Ifltk"lt{ k|fKt ePsf]
xb;Dd g]kfn ;/sf/nfO{ x'g uPsf] cGtM z'Ns ;DaGwL xfgL gf]S;fgL Ohfhtkqjfnfn] Joxf]g{' gkg]{ .
Ohfhtkqjfnfn] kfngf ug']{kg]{ zt{x?M
gf]S;fgL x'g' cl3;Ddsf] cGtMz'Ns ljj/0f k]z ePsf] x'g'kg]{,
jLdf u/fPsf] /x]5 eg] k|df0f;lxt tL; lbgleq sfof{nodf ;"rgf lbg'kg]{ / k|df0fsf] 5fgljg
u/L jLdf Ifltk"lt{ k|fKt u/]sf] xb;Ddsf] kl/df0f jf d"Nosf] cg'kftdf tL; lbgleq s6\6L lbg]
;"rgf lbg'kg]{ .
jLdf ePsf] afx]ssf cGo gf]S;fgL ePdf cfuhgL, rf]/L b'3{6gf, Wj+;fTds ultljlwaf6 ePsf]
gf]S;fgLsf ;DaGwdf ;h{ldg d'r'Nsf, k|x/L k|ltj]bg, bfjL k|dfl0ft ug]{ sfuhft ljj/0f ;lxt
To:tf] 36gf ePsf] tL; lbgleq lgj]bg lbg'kg]{ .
pkof]usf] Dofb ;lsPsf] a:t'sf] xsdf ;DalGwt JolQmn] rfx]df To:tf] a:t'sf] gfd, pTkfbgsf]
gfd , pTkfbg ldlt, Dofb ;lsPsf] ldlt, a:t'sf] kl/df0f tyf d"No ;lxtsf] ljj/0f tof/ u/L
pkof]usf] Dofb ;lsPsf] ldltn] tL; lbg leqdf lgj]bg lbg' kg]{, To:tf] j:t' lgj]bsn] cfkm\gf]
kl/;/df ;+sng u/L lgl/If0fsf avt clgjfo{ ?kdf b]vfpg' kg]{, ;fdfg lkmtf{ lnO sL bfjL
ug'{ k/]df 8]la6qm]l86 gf]6 hf/L u/]sf] x'g' kg]{ .
o; k|of]hgsf] nflu b]xfosf k|ltlglwx? /x]s]f 5fgjLg ;ldlt /xg] / ;f] ;ldltn] lg/LIf0f Pj+
5fgjLg u/L lgj]bg u/]sf] #) lbg leq gf]S;fgLsf] l;kmf/L; ug'[kg]{, ;ldltsf] l;kmf/L;df
sfof{non] /sd olsg u/L tL; lbg leq cGtMz'Ns sL ug]{ hfgsf/L lgj]bsnfO{ lbg' kg]{ .
:dfl/sf @)&#
138
;ldltsf] u7gM
-s_ sfof{no k|d'v jf lghn] tf]s]sf] jl/i7 clws[t, ;+of]hs
-v_ sfof{no k|d'vn] tf]s]sf] csf]{ Pshgf clws[t, ;b:o
-u_ lhNnf k|zf;g sfof{no jf sf]if tyf n]vf lgoGqs sfof{nosf clws[t
k|ltlglw, ;b:o
-3_ ;DalGwt lhNnfsf pBf]u afl0fHo ;+3 jf j:t'ut ;+3sf k|ltlglw ;b:o
-_ s/bftfsf] k|ltlglw, ;b:o
cGtMz'Ns k|zf;g ug]{ sf]if tyf n]vf lgoGqssf] sfof{nosf] xsdf eg] ;f]xL sfof{nosf] k|d'v sf]if
lgoGqs ;+of]hs x'g,]
5fgjLg ;ldltn] 5fgjLg ubf{ gf]S;fgL ePsf] b]vd] f To:tf] gf]S;fgL ePsf] a:t'df lt/]sf] ?= Ps
nfv ;Ddsf] cGtMz'Ns eP ;DalGwt sfof{nosf] lg0f{oaf6 sL ug{ kfOg] / ;f] eGbf a9L sL ug{sf
nfuL gf]S;fgLsf] ljj/0f tyf ;ldltsf] l;kmf/L; ;d]t v'nfO{ laefu ;dIf l;kmf/L; ug'{ kg]{ .
o;/L k]z x'g cfPsf] l;kmf/L; ;fy gf]S;fgL ePsf] j:t'sf] :ynut lg/LIf0f u/L gf]S;fgL ePsf]
a:t'sf] kl/df0f tyf d"No ;d]t :ki6 osLg u/L ldGxf lbg' kg]{ 7x/ d'rN' sf ;d]t ;+nUg x'g' kg]{ .
dlb/f pTkfbg ug]{ pBf]usf] xsdf lgodfjnLsf] lgod !& adf]lhd s/bftfn] sRrf kbfy{sf]
plrt ;+/If0fsf] k|aGw u/]sf] cj:yf ePdf dfq pNn]lvt k|s[of cufl8 a9fpg' kg]{ .
;ldltsf] l;kmfl/z kl5 sfof{nosf tf]lsPsf sd{rf/L / lgj]bs jf lghsf k|ltlglwn] To:tf]
pkof]u ldlt ;lsPsf a:t'sf] d'r'Nsf v8f u/L cGtMz'Ns clws[tsf] /f]xa/df gi6 ug'{ kg]{ /
gi6 ubf{sf] k|s[of, :yfg / vr{sf] ;Dk"0f{ Joj:yf lgj]bsn] ug'{ kg]{ .
$= cGtMz'Ns l6s6sf] Joj:yfkg
cGtMz'Ns l6s6 cGtMz'NshGo kbfy{sf] af]tn jf Kofs]6df 6f+l;g] Ps k|sf/sf] sfuhL ;'/Iff l6s6
xf], h;af6 /fhZj ltl/Psf] ;'lglZrttf x'G5 .
$=! cGtMz'Ns l6s6 k|of]usf] dxTj
cGtMz'Ns /fhZj a9L x'g;] ;fdfGotMj:t'sf] d"No a/fa/ g} x'g] ePsf]n] gSSnL l6s6 k|of]u
lgoGq0f ug{ jf l6s6 g} k|of]u gu/L j:t'sf] ljqmL x'g glbO{ /fhZj r'xfj6 lgoGq0f ug{ .
pkef]QmfnfO{ ;SsnL j:t'sf] pkef]udf ;'lglZrttf k|bfg ug{ .
gSsnL / cj}w pTkfbg, k}7f/L lgoGq0f ug{ .
cfGtl/s ?kdf pTkfbg tyf k}7f/Ldf kl/df0f jf d"No Go"g 3f]if0ff ug]{ k|jl[ QnfO{ lg?T;fxg ug{ .
a9L /fh:j nfUg] j:t'df 36L /fh:j nfUg] l6s6 k|of]u ug{ ;Sg] ;+efjgfnfO{ /f]Sg .
:dfl/sf @)&#
139
$=@ Joj:yfkg
cGtMz'Ns l6s6 Joj:yfkg cGtu{t b]xfo cg';f/sf ljifox? ;dfj]z x'G5g\ .
s_ 5kfO tyf vl/b
ut jif{sf] vkt tyf cfufdL jif{x?sf] nflu cfjZos kg]{ l6s6x?sf] ;+Vof ljZn]if0f u/L ;fdGotM tLg jif{sf]
nflu cfjZos kg]{ l6s6 cfk"lt{sf nflu cfGtl/s /fh:j ljefun] Global Tender dfkm{t vl/b ug]{ ub{5 .
v_ 9'jfgL, e08f/0f / ljt/0f
g]kfnleq k|j]z u/]kZrft e/tk'/, x]6f}+8f, l;d/f / sf7df08f} l:yt uf]bfdx?df e08f/0f u/L cGo
cf=/f= sfof{no tyf s/bftf ;]jf sfof{nox?df cfjZostf cg';f/ 9'jfgL u/L ljt/0f ug]{ / ;DalGwt
sfof{nox?n] k}7t/Lstf{ / pTkfbsnfO{ lglZrt /sd lnO{ laqmL ug]{ Joj:yf /x]sf] 5 .
u_ k|of]u tyf clen]vLs/0f
dlb/fsf] k|To]s af]tndf lasf]{ / af]tndf kg]{ u/L 6f+:g'kg]{, ljo/sf] sf6'{gsf] d'v / lk+wdf
b'a}lt/, r'/f]6sf] k|To]s Kofs]6sf] d'vdf / ;'lt{, v}gL tyf u'6\vfsf] aflx/L Kofs]6df 6f+:g'kg]{
u/L lgb]{lzsfn] Joj:yf u/]sf] 5 . k|To]s pTkbsn] vl/b u/]sf], k|of]u u/]sf] / af+sL /x]sf]
l6s6sf] clen]v lglZrt 9f+rfdf /fvL cBfjlws ug'{kg]{ / o;sf] k|ToIf lgoGq0f cGtMz'Ns
clws[t jf lghn] v6fPsf] sd{rf/Ln] ug'{kg]{ Joj:yf /x]sf] 5 .
r_ k|of]u ug{ cof]Uo l6s6 gi6 tyf k|lt:yfkg
dlb/f tyf lao/sf] jf]tnx? sf6'{gdf Kofls eO{ l6s6 nflu ;s]kl5 6'6k'm6 x'g uO{ sf6'{g Kofls
g} kl/jt{g x'g] ePdf vr{ eO{ k|of]udf cfpg g;s]sf To:tf l6s6x?sf] clen]v v8f u/L l6s6
;lxtsf] b}lgs laj/0f k|lti7fgn] tof/ u/L laj/0f OsfO{ sfof{nodf ;d]t lbO{ /fVg' kg]{5 / OsfO{
sfof{non] ;d]t hf+rL x]/L ;fKtflxs, kflIfs ?kdf sfof{nodf hfgsf/L u/fpg' kg]{5 . cGtMz'Ns
clws[tn] o:tf] hlt{ k/LIf0f h'g;'s} avt klg ug{ ;Sg]5g\ .
k|To]s dlxgf laj/0f cg';f/sf] ef}lts k/LIf0f cGtMz'Ns clws[t jf lghn] v6fPsf sd{rf/Ln] ug'{
kg]{5 . ef}lts k/LIf0faf6 7Ls b]lvPdf k|lti7fgsf sd{rf/L ;d]tsf /f]xj/df gf]S;fgLsf] laj/0fsf]
d'r'Nsf v8f u/L sfof{non] ldGxf lg0f{o u/fO{ pQm l6s6x? hnfO{ gi6 ug'{ kg]{5 . o:tf] d'r'Nsfsf]
k|lt laefudf clgjfo{ ?kdf k7fpg' kg]{5 .
cGtMz'Ns lg/LIfsn] k|lti7fgdf k|fKt ePsf s}lkmot -cf]; nfu]/ jf cGo s'g} sf/0fn] sfd gnfUg]
ePsf] cGtMz'Ns l6s6sf] t'?Gt} d'r'Nsf u/fO{ sfof{nodf k7fpg] . k|lt:yfkg :j?k ;f] adf]lhdsf]
l6s6 lng] . To:tf] s}lkmot l6s6 ldGxfsf] lg0f{o u/fO{ cf=j= sf] ;dfKtL kl5 cGo sfof{nosf
k|ltlglw ;d]t /fvL sfof{non] hnfO gi6 ug]{5 .
cfly{s aif{df vkt ePsf] l6s6sf] kl/df0f, To; aif{sf] pTkfbg dWo lgisfzg ePsf] kl/df0f,
df}Hbft /x]sf] kl/df0f / hlt{ uPsf] kl/df0fsf] of]u ;+u le8\g' kb{5 / To;sf] sf/vfgfut clen]v
:dfl/sf @)&#
140
lstfj xf8{ slk tyf sDKo'6/s[t ul/ k|dfl0ft u/L /fVg' kb{5 .
r'/f]6 pTkfbg ug]{ k|lti7gnfO{ pknJw u/fOPsf cGtMz'Ns l6s6 k|of]u ug]{ l;nl;nfdf RofltPdf,
ljlu|Pdf jf sd ePdf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] ef}lts k/LIf0f u/L k|dfl0ft
u/]sf] cfwf/df sfof{non] To:tf cGtMz'Ns l6s6 k|lt:yfkg ug{ ;Sg] / RofltPsf / lalu|Psf
cGtMz'Ns l6s6sf] d'r'Nsfsf] cfwf/df ljefun] tf]s]sf] k|lqmof cg';f/ ;DalGwt sfof{non] gi6
ug'{kg]{ Joj:yf lgodfjnLsf] lgod 30-5_ n] u/]sf] 5 .
5_ xfgL gf]S;fgL ePsf l6s6sf] nut s6\6L
lgoldt k|of]u ubf{ k|of]udf cfpg g;s]sf l6s6 afx]s rf]/L, b'3{6gf, ljWj+;fTds ultljlwaf6 gi6
ePsf l6s6sf] nut s6\6f ug]{ ;DaGwdf P]g, lgod / lgb]{lzsfdf :ki6 Joj:yf gePsf]n] ljefusf]
lg0f{o cg';f/ nut s6\6f ug]{ ul/Psf] .
$=# sfg"gL Joj:yf
ef}lts lgoGq0f k|0ffnL cGtu{tsf ;"lt{hGo -xfn :jod\ lgZsf;g k|0ffnL_ / dlb/fhGo kbfy{sf]
pTkfbg jf k}7f/LkZrft e08f/0f ubf{sf avt ljefun] tf]s]sf] cGtMz'Ns l6s6-Excise Stamp_
nufpg'kg]{ Joj:yf /x]sf] 5 . lgodfjnL 2059 sf] lgod 29v ! df g]kfnleq pTkfbg x'g] ljefun]
tf]s]sf cGtMz'NshGo a:t'df ljefun] tf]s]sf] 9f+rfdf / k|s[of adf]lhd cGtM z'Ns l6s6 k|of]u
ug'{kg]{ Joj:yf /x]sf] 5 . lgod 30 df g]kfn leq pTkfbg x'g] tyf k}7f/L x'g] dlb/fhGo / ;"lt{hGo
kbfy{df pTkfbg jf k}7f/L u/L e08f/0f ubf{sf avt lgDg cg';f/ l6s6 6f+; ug'kg]{ .
l;=g+
a:t'sf]
gfd
cGtMz'Ns l6s6 6f:g]

cjlw
6f; ug]{ a:t'sf]

cfsf/ jf ;fOh
l6s6sf] k|sf/
lgod
ljo/
lg:sf;gsf] ;dodf
k|To]s sf6{'gdf
k|:tfljtM k|To]s af]tn

/ Sofgdf
30=2
l;uf/
k}7f/L,e08f/0f ubf{
k|To]s j66\f
30=2-s_
30=2-s
v}lg jf
;'lt{
tof/L
dlb/f,
jfO{g
r'/f]6
,,
,,,
Kofs]6, j66\f
,,
,,
k|To]s af]tn
UP zlQm cg';f/
30=2-s
,,
,,,
k|To]s Kofs]6
-M_nDafO cg';f/
30=2-s
k|of]u ug{ cof]Uo l6s6 gi6 tyf k|lt:yfkg ;DaGwdf

r'/f]6 pTkfbg ug]{ k|lti7gnfO{ pknJw u/fOPsf cGtMz'Ns l6s6 k|of]u ug]{ l;nl;nfdf RofltPdf,
ljlu|Pdf jf sd ePdf cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] ef}lts k/LIf0f u/L k|dfl0t
u/]sf] cfwf/df sfof{non] To:tf cGtMz'Ns l6s6 k|lt:yfkg ug{ ;Sg] / To;/L RofltPsf / lau|LPsf
141
:dfl/sf @)&#
cGtMz'Ns l6s6sf] d'r'Nsfsf] cfwf/df ljefun] tf]s]sf] k|lqmof cg';f/ ;DalGwt sfof{non] gi6
ug'{kg]{5 eGg] Joj:yf lgodfjnLsf] lgod 39 n] u/]sf] 5 .
RofltPsf] jf gi6 eO{ ldGxf lbOPsf l:6s/x?sf] d'r'Nsf v8f u/L ;DjlGwt sfof{nosf k|d'v, lhNnf
k|zf;g sfof{nosf] k|ltlglw, sf]if tyf n]vf lgoGqs sfof{nosf k|ltlglw, cGtMz'Ns x]g]{ clws[t /
;DalGwt pBf]usf k|ltlglwsf] /f]xj/df q}dfl;s ?kdf gi6 ug'{kg]{ Joj:yf /x]sf] 5 .
%= cGtMz'Ns l6s6 ;DaGwL cGt/f{li6o cEof;
dlb/f / ;"lt{hGo kbfy{ pTkfbg, k}7f/L / pkuf]u x'g] ljZJfsf k|fo ;j} d'n'sdf ljleGg cfsf/ /
k|sf/sf cGtMz'Ns l6s6sf] k|of]u ePsf] kfOG5 . gSsnL / cj}w pTkfbg, k}7f/L lgoGq0f ug{,
cfGtl/s ?kdf pTkfbg tyf k}7f/Ldf kl/df0f jf d"No Go"g 3f]if0ff ug]{ k|j[lQnfO{ lg?T;fxg ug{, a9L
/fh:j nfUg] j:t'df 36L /fh:j nfUg] l6s6 k|of]u ug{ ;Sg] ;+efjgfnfO{ /f]Sg, pb\ud:ynb]lv laqmL
ljt/0fsf] ljGb';Dd cg'udg ug{ ;lsg] :jrflnt ;'/Iff 5fk;lxtsf] l:6s/ / Wave based Track
and Trace ug{;Sg] k|ljlw ef/t, cd]l/sf, ?;, 6sL{, a]nfot nufotsf b]zdf k|of]u e};s]sf] 5 .
kfls:tfg, lkmlnlkG;, OG8f]g]l;of h:tf d'n'sdf of] k|ljlw nfu' ug]{ tof/L e}/x]sf] 5 .
^= hlt{, gf]S;fgL ldGxf tyf cGtMz'Ns l6s6 Joj:yfkgdf ;d:of / ;dfwfg
^=! hlt{ gf]S;fgL ldGxf ;d:ofM
Ps k|ltzt;Ddsf] hlt{ ldGxf pTkfbsn] cfkm} n]Vg ;Sg] Joj:yf eP tfklg gu0o JolQmn] dfq !
k|ltzt jf ;f]eGbf 36L hlt{ ldGxf n]Vg] u/]sf], clwsf+zn] ! k|ltzteGbf a9L g} hlt{ ldGxf bfjL ug]{
u/]sf] kfOPsf]n] @ k|ltzt;Dd hlt{ ldGxf kfOg] ePkl5 ;f]eGbf 36L hlt{ eP tfklg @ k|ltzt g}
dfu bfjL ug]{ u/]sf] . jf:tljs hlt{eGbf a9L dfu bfjL ug{ ;Sg] cj:yf /x]sf] .
;dfwfgM
! k|ltzt;Ddsf] hlt{ ldGxf pTkfbsn] cfkm} n]Vg;Sg] k|fjwfg x6fO{ sfof{non] tYout cfwf/df
pTkfbg k|s[ofsf] ef}lts lg/LIf0f k/LIf0f u/L dfq @ k|ltzt;Dd ldGxf lbg] Joj:yf /fVg'kg]{ .
^=@ gf]S;fgL s\66L ldGxf
;d:ofM

af9L, klx/f], e"sDk, cfuhfgL h:tf k|fs[lts ljklQ / rf]/L, cfuhgL, b'3{6gf af6 ePsf]
gf]S;fgLsf] s6\6L ldGxfsf] nflu 36gf d'r'Nsf, k|x/L k|ltj]bg nufotsf sfuhft k|df0f
h'6fpg s7Lg .
sf]if tyf n]vf lgoGqs sfof{no, lhNnf k|zf;g sfof{no, pBf]u jfl0fHo ;+3 jf j:t'ut
;+3sf] k|ltlglwTj u/fO{ 5fglag ;ldlt u7g u/L ;+of]hg ug{ em+eml6nf] .
sfof{non] ldGxf lbg ;Sg] ?=! nfv;Dd dfq tf]lsg' cJojxfl/s, ?=! nfveGbf dflysf]
cGtMz'Ns s/ s6\6L ldGxfsf] nflu ljefudf l;kmfl/; u/L k7fp+bf lg0f{o k|s[ofdf :jefjtM
:dfl/sf @)&#
142
l9nfO{ x'g] ePsf]n] s/bftfnfO{ lglZrt cfly{s jif{sf] lx;fj ldnfg ug{, ljQLo ljj/0f
tof/ ug{ sl7gfO{ ePsf] s/bftfsf] u'gf;f] cfpg] u/]sf] .

af9L, klx/f], e"sDk, cfuhgL h:tf k|fs[lts ljklQ / rf]/L, cfuhgL, b'3{6gf af6 ePsf]
gf]S;fgLsf sf/0fn] cGtMz'Ns l6s6 gi6 ePdf nut s6\6f ldGxf lbg] ;DaGwdf :ki6
sfg"gL / k|s[ofut Joj:yf gePsf] .
;dfwfgM
k]z ug'{kg]{ sfuhftdf ;/nLs[t ug'{kg]{, 36gf d'r'Nsf, k|x/L k|lta]bg, :yfgLo lgsfosf]
l;kmfl/; nufotsf sfuhft s/bftfn] k]z u/]kl5 ;ldlt u7g ug'{ gkg]{ / :ynut lg/LIf0f
u/L sfof{non] ldGxf lbg;Sg] Joj:yf ePdf lg0f{o k|s[of ;/n / 5l/tf] x'g] .
?=! nfv;Ddsf] s/ s6\6Lsf] lg0f{o sfof{non] ug{;Sg] ;Ldf tf]Sg'eGbf ls ;a} ljefudf
l;kmfl/; ug'{kg]{ jf hlt;'s} /sdsf] s6\6Lsf] lg0f{o sfof{non] ug{;Sg] Joj:yf dWo] s'g}
Ps dfq Joj:yf /fVg] .
ljefun] s6\6L lbg] lg0f{o ug'{kg]{ ;do ;Ldf tf]Sg'kg]{, sfof{no jf ljefun] tf]lsPsf]
;do ;Ldfleq lg0f{o gu/]df s/bftfn] dfu u/] cg';f/sf] s6\6L bfjL :jtM kfpg] Joj:yf
sfg"gdf g} ;'lglZrttf x'g'kg]{.
eljtJoaf6 cGtMz'Ns l6s6, 8f]/ns k"0f{?kdf gi6 ePdf ;f]sf] nut s6\6L ug]{ ;DaGwdf
lgb]{lzsfdf :ki6 Joj:yf ul/g'kg]{ .
^=# cGtMz'Ns l6s6 Joj:yfkg
;d:ofM
sfuhaf6 lgld{t l6s6 t'ngfTds ?kdf sdhf]/ x'g] x'+bf af]tn jf Kfs]6df 6f+:bf, tof/L
j:t' e+8f/0f ubf{, 9'jfgL ubf{ cf]l;g], uNg], Rofltg] a9L ;+efjgf /x]sf] .
;"lt{hGo kbfy{ ljz]if u/L ;"lt{, u'6\vf, kfg d;nfdf k|of]u x'g] l6s6 kfs]6df 6f+:bf /fd|f];+u
g6fl;g] ;d:of ePsf]n] Stappler n] 6f+:g'kg]{ cj:yf ePsf]n] b'?kof]u x'g ;Sg] .
dlb/fdf k|of]u x'g] l6s6sf] cfsf/ nfdf] ePsf]n] @ j6f af]tndf Pp6} l6s6 6f+:g ;Sg]
hf]lvd /x]sf] . sdhf]/ l6s6 ePsf]n] 9'jfgL, nf]8 cgnf]8 ubf{ RofltO{ 6'lqmPsf] eGg]
s/bftfsf] afxgfnfO{ ;lhnf] ePsf] .
ljb]zaf6 5kfO{ u/L cfk"lt{ ubf{ 9'jfgLsf] vr{ / ;do a9L nfUg] . l6s6sf] e08f/0f b]zsf]
dWodf`rn If]qdf dfq s]lGb|t ePsf]n] cGo efudf ljt/0f ug{ ;do / nfut a9L nfUg]] u/]sf] .
;'/Iff 5kfO eP tfklg ;f]sf] ;'/Iff hf+r ug]{ !fgsf] cefj ePsf sd{rf/Ln] ;SsnL /
gssnL 5'6\6\ofpg s7Lg x'g] ePsf]n] gSsnL l6s6 k|of]u x'g ;Sg] .
;dfwfgM
:jb]zdf g} 5fKg] Joj:yf ug{ ;lsG5 .
:dfl/sf @)&#
143
Knfli6s ;fdu|Laf6 lgld{t l6s6 k|of]u ug]{, xf]nf]u|fdsf] ?kdf k|of]u ug{ ;lsg] l6s6sf]
Joj:yf u/L KNffl:6ssf] shrink Cap nufpg clgjfo{ ug]{
af]tn jf Kofs]6sf] cfsf/ cg';f/ l6s6sf] cfsf/ klg km/s km/s k|of]u ug{ ;lsG5 .
e08f/0f Joj:yfnfO{ ljs]Gb|Ls/0f ug'k{ g]{ b]lvG5 . b]zsf] dWoIf]qdf dfq ;Lldt e08f/0f Joj:yfnfO{
k"jIf]qsf] nflu O6x/L, dWo] If]qsf] nlu x]6f}8+ f jf e/tk'/, klZrdsf] nflu a'6jn / dWo klZrd /
;'b/' klZrdsf] nflu g]kfnu`h jf cf;kf;sf If]qdf If]qLo uf]bfd lgdf{0f u/L hgzlQm Joj:yfkg
;lxt ljs]Gb|Ls/0f ug{k' g]{ . o; k|of]hgsf nflu tL If]qsf k|dv
' s/ clws[tx?sf] ;ldlt u7g
u/L ;f] ;ldltsf] l;kmf/; u/]sf] If]q, 9f+rf / ljt/0f k|0ffnLsf] cfwf/df ljefun] :jLs[lt lbg ;Sg]
Joj:yf ug]{ . b]z ;+3Lo ;+/rgfdf uPkl5 ljs]Gb|Ls[t e08f/0f cem pko'Qm x'g] b]lvG5 .
b]lvg] / n'Kt -Overt / Covert_ b'j}sf] Combination ePsf] ;'/Iff Joj:yf ePsf]
Barcode k|of]u ug]{ joj:yf nfu' ug]{ .
dlb/f / ;"lt{hGo kbfy{ pTkfbg, k}7f/L / pkuf]u x'g] ljZJfsf k|fo ;j} d'n'sdf cGtMz'Ns
l6s6sf] k|of]u ePsf] kfOG5 . gSsnL / cj}w pTkfbg, k}7f/L lgoGq0f ug{, cfGtl/s ?kdf
pTkfbg tyf k}7f/Ldf kl/df0f jf d"No Go"g 3f]if0ff ug]{ k|j[lQnfO{ lg?T;fxg ug{, a9L
/fh:j nfUg] j:t'df 36L /fh:j nfUg] l6s6 k|of]u ug{ ;Sg] ;+efjgfnfO{ /f]Sg ljZjsf
clwsf+z d'n'sdf k|of]u e};s]sf] pb\ud:ynb]lv laqmLljt/0fsf] ljGb';Dd cg'udg ug{
;lsg] :jrflnt ;'/Iff 5fk;lxtsf] l:6s/ / Wave based Track and Trace ug{;Sg]
k|ljlw ckgfpg' ckl/xfo{ e};s]sf] 5 .
;Gbe{ ;"rLM
cGtMz"Ns P]g, @)%* .
cGtMz"Ns lgodfjnL, @)%( .
cGtMz"Ns lgb]{lzsf, @)^* .
;fna;fnL cfly{s P]g .
Jojyfkg uf]i7Ldf k|:t't sfo{kqx? .
:dfl/sf @)&#
144
;+zf]lwt s/ lgwf{/0f cfb]z / s/ lgwf{/0fsf]

sfg'gL Joj:yf ;DaGwL ;fdfGo hfgsf/L
kbd s'df/ >]i7
lgb]{zs
cfGtl/s /fh:j ljefu
kl/ro
s/bftfn] :jo+s/ lgwf{/0f u/L k]z u/]sf] s/ ljj/0f pk/ 5fgljg u/L yk ;+zf]wg ug'k{ /]sf] cj:yfdf
hf/L ul/g] s/ lgwf{/0f cfb]znfO{ g} ;+zf]lwt s/ lgwf{/0f elgG5 . cfos/ tkm{ cfodf ;dfj]z ug'k{ g]{ cfo
;dfj]z u/]sf] gkfOP jf vr{ s6\6L gkfpg] vr{ bflj u/L sd jf 36L cfos/ bflvnf u/]sf] cj:yfdf
;+zf]lwt s/ lgwf{/0f ul/G5 eg] d'No clej[l4 s/ tkm{ ;+sng ug'k{ g]{ d'No clej[l4 s/ ;+sng gu/]sf]
jf s/ s6\6L gkfpg] d'No clej[l4 s/ bflj u/L 36L s/ bflvnf u/]sf] cj:yfdf s/ lgwf{/0f ul/G5 .
To;} u/L cGtMz'Ns tkm{ ;+sng ug'k{ g]{ cGtMz'Ns ;+sng gu/]sf] jf gkfpg] cGtMz'Ns s6\6L bflj u/L
36L cGtMz'Ns bflvnf u/]sf] cj:yfdf cGtMz'Ns lgwf{/0f ul/G5 . lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ tkm{
bflvnf gu/]sf] jf 36L bflvnf u/]sf] cj:yfdf lzIff ;]jf z'Ns tyf :jf:Yo ;]jf s/ lgwf{/0f ul/G5 .
s/sf] k|sf/

cfos/

d'No clej[l4 s/

cGtMz'Ns

:jf:Yo ;]jf s/

lzIff ;]jf z'Ns
s/ lgwf{/0f;+u ;DalGwt sfuhftx?
s/ k/LIf0f k|ltj]bg / cg';Gwfg k|ltj]bg
s/ lgwf{/0f cfb]z -k|f/lDes_
lg0f{o krf{
:dfl/sf @)&#
145
s/ lgwf{/0f cfb]z -clGtd_

ekf{O -;"rgfsf] tfd]nL_
s/ lgwf{/0fsf] k|sf/
s/bftf :jo+n] ug]{ s/ lgwf{/0f
s/ k|zf;gn] ug]{ s/ lgwf{/0f
k'gM s/ lgwf{/0f -cfGtl/s cg'udg, s/ k/LIf0f k'g/fjnf]sg, k|zf;sLo k'g/fjnf]sg, /fh:j
Gofoflws/0f tyf cbfntsf] cfb]z_
s/ lgwf{/0f;+u ;DalGwt sfg'gL Joj:yf
!= cGtMz'Ns -cGtMz'Ns P]g, @)%*_
-s_ :jo+ cGtMz'Ns lgwf{/0f M cGtMz'Ns ljj/0f - bkmf !)s_ M
-v_= cGtMz'Ns clws[tn] cGtMz'Ns lgwf{/0f ug{ ;Sg] cj:yf -bkmf !)3_ M

-!_ b]xfosf s'g} cj:yfdf cGtMz'Ns clws[tn] cGtMz'Ns lgwf{/0f ug{ ;Sg]5 M
-s_ Dofbleq cGtMz'Ns ljj/0f k]z gu/]df,
-v_ cw'/f] jf q'6Lk"0f{ cGtMz'Ns ljj/0f k]z u/]df,
-u_ emf cGtMz'Ns ljj/0f k]z u/]df,
-3_ cGtMz'Nssf] /sd sd b]vfPsf] jf 7Ls gePsf] eGg] ljZjf; ug'k{ g]{ cfwf/ ePdf,
-_ laqmL d"Nodf Go"g lahsLs/0f u/]sf] eGg] ljZjf; ug'k{ g]{ cfwf/ / sf/0f e} bkmf &
sf] pkbkmf -$_ jdf]lhd k'gM d"No lgwf{/0f jf cltl/Qm d"No lgwf{/0f ug{k' g]{ ePdf,
-r_ o; P]g jf o; P]g cGtu{t cGtMz'Ns nfUg] j:t' jf ;]jfsf] pTkfbg k|ltnAwL
tf]lsPsf]df ;f] cg';f/sf] pTkfbg k|ltnAwL gk'u]df,
-5_ lgisf;g u/]sf] dlb/f / r'nfO{df hfg] kbfy{sf] cNsf]xnsf] dfqf Ps k|ltzt
eGbf a9L km/s k/]df,
-h_ cGtMz'Ns 5n]df,
-em_ Ohfthkq glnO{ s'g} JolQmn] cGtMz'Ns nfUg] a:t'sf] sf/f]jf/ u/]df .
-u_ k'gM cGtMz'Ns lgwf{/0f ug]{ cj:yf M

cGtMz'Ns lgwf{/0fsf] s|ddf ljefun] cg'udg ubf{ s'g} q'6L b]lvPdf dxflgb]{zsn]
k'gM cGtMz'Ns lgwf{/0f ug{ cfb]z lbg ;Sg] bkmf !)3-#_
k|zf;sLo k'g/fjnf]sgsf] lgj]bg pk/ dxflgb]{zssf] lg0f{o adf]lhd bkmf !(-#_
:dfl/sf @)&#
146
@= d'No clej[l4 s/ - d'No clej[l4 s/ P]g, @)%@_

-s_ :jo+ s/ lgwf{/0f - s/ ljj/0f -bkmf !*_ M
-v_ s/ clws[tn] s/ lgwf{/0f ug{ ;Sg] cj:yf -bkmf @)-!__ M
b]xfosf s'g} cj:yfdf s/ clws[tn] s/ lgwf{/0f ug{ ;Sg]5 M
-s_ Dofbleq s/ ljj/0f k]z gu/]df,
-v_ cw'/f] jf q'6Lk"0f{ s/ ljj/0f k]z u/]df,
-u_ em'f s/ ljj/0f k]z u/]df,
-3_ s/sf] /sd sd b]vfPsf] jf 7Ls gePsf] eGg] s/ clws[tnfO{ ljZjf; ug'{kg]{
sf/0f ePdf,
-_ cfk"lt{ d"Nodf Go"g ljhsLs/0f u/]sf] eGg] s/ clws[tnfO{ ljZjf; ug'{kg]{
sf/0f ePdf,
-r_ Go"g ljhsLs/0f u/L ;d"x sDkgLdf cfk"lt{ ePdf,
-5_ btf{ x'g'kg]{ bfloTj ePsf] JolQmn] btf{ gu/L sf/f]jf/ u/]df,
-h_ lahs hf/L gu/L ljqmL u/]df,
-em_ btf{ gePsf] JolQmn] s/ p7fPdf,
-`_ bkmf * sf] pkbkmf -@_ jf -#_ adf]lhd s/ bflvnf gu/]df,
-6_ bkmf !& sf] pkbkmf -$_ sf] cj:yf ljBdfg ePdf .
s/ clws[tn] s/ lgwf{/0f ug{ ;Sg] cfwf/ -bkmf @)-@__ M

s/ lgwf{/0f ubf{ b]xfosf s'g} jf ;a} cfwf/df s/sf] lgwf{/0f ug{ ;lsg]5 .
-s_ sf/f]jf/sf] ;a"b,
-v_ sf/f]jf/sf] ;DaGwdf ;DalGwt s/ clws[tn] k]z u/]sf] s/ k/LIf0f k|ltj]bg,
-u_ ;dfg k|s[ltsf] sf/f]jf/df ;+nUg cGo JolQmn] a'emfPsf] s/,
pk/f]Qm adf]lhd s/sf] lgwf{/0f ubf{ k|df0fsf] ef/ k'ofpg] cleef/f ;DalGwt s/ clws[tsf] x'g5
] .
-u_ ljz]if cj:yfdf s/ lgwf{/0f -bkmf @@_ M

g]kfn 5f]8L hfg] jf cfkmgf] ;DklQ c? s;}nfO{ x:tfGt/0f ug],{ x6fpg] jf n'sfpg] ;+efjgf eO{ s/
c;"nL x'g g;Sg] cj:yf 5 eGg] ljZjf; ug]{ cfwf/ ePdf s/ clws[tn] dxflgb]z
{ ssf] :jLs[lt lnO{
To:tf] s/bftf;+u nfUg] jf nfu]sf] s/ t"?Gt lgwf{/0f u/L s/ c;"n ug{ jf w/f}6L dfu ug{ ;Sg] .
:dfl/sf @)&#
147
-3_ k'gM s/ lgwf{/0f ug{ ;Sg] cj:yf M

s/ 5n]df ljefun] k'gM s/ lgwf{/0f ug{ cfb]z lbg ;Sg] bkmf @)-$s_,

s/ lgwf{/0f eO{ g;Sb} ;f] s/ lgwf{/0f ;DaGwL s'g} sf/jfxL clgoldt x'g nfu]sf] 5
eGg] s'/f dxflgb]{zsnfO{ k|fKt ;"rgfaf6 b]lvg cfPdf :ki6 sf/0f vf]ln krf{ v8f u/L
dxflgb]{zsn] k'gM s/ lgwf{/0f ug{ cfb]z lbg ;Sg] -bkmf #)s_,

k|zf;sLo k'g/fjnf]sgsf] lgj]bg pk/ dxflgb]{zssf] lg0f{o adf]lhd -bkmf #!s-#__ .
#= cfos/
-s_ :jo+s/ lgwf{/0f -bkmf ((_ / cfo ljj/0f -bkmf (^_
-v_ ;+zf]lwt s/ lgwf{/0f -bkmf !)!_
cfos/ P]g, @)%* sf] bkmf (( adf]lhd s/ lgwf{/0f ePsf] jf s/ lgwf{/0f ePsf] dflgPsf]
/ bkmf !)) adf]lhd ;+zo s/ lgwf{/0f ul/Psf JolQmdWo] s/ lgwf{/0f ;Gtf]ifhgs gePsf]
jf 36L s/ lgwf{/0f ePsf] cj:yfdf ;+zf]lwt s/ lgwf{/0f ug{ ;lsg]5 .
-u_ ;+zo s/ lgwf{/0f -bkmf !))_
6f6 klN6Pdf, C0fdf 8'ad] f jf lj36g ePdf, clglZrt ;dosf nflu g]kfn 5f]8g\ ]
ePdf, s'g} sf/0fn] g]kfndf ul//x]sf] sfo{ 5f]8g\ nfu]df, jf ljefun] cGoyf pko'Qm
;Dem]df cfo ljj/0f bflvnf ug'k{ g]{ Dofb eGbf cufj} ljefun] lnlvt ;"rgfdf pNn]lvt
Dofb leq ;f] cfo jif{sf] s'g} efusf] cfo ljj/0f bflvnf u/fpg ;Sg] bkmf (^-%_
s/bftf :jo+n] ;+zo s/ lgwf{/0f u/L k]z ug]{ bkmf !))-!_
ljefun] ;+zo s/ lgwf{/0f ug]{ bkmf !))-@_
-3_ ;+zf]lwt s/ lgwf{/0fdf k'gM s/ lgwf{/0f
;+zf]lwt s/ lgwf{/0fdf k'gM s/ lgwf{/0f ug{ ljefun] pko'Qm 7fg]df Gofof]lrt
cfwf/df hltk6s klg ;+zf]wg ug{ ;Sg]5 -bkmf !)!-@__
hfn;fhLn] ubf{ s/ lgwf{/0f unt 9+uaf6 ePsf] cj:yfdf h'g;"s} avt To:tf] s/
lgwf{/0fdf ;+zf]wg ug{ ;Sg] . hfn;fhL u/L ljj/0f /fv]sf] jf s/ lgwf{/0f u/]sf]
hfgsf/L k|fKt ePsf] Ps jif{ leq ;+zf]wg ul/;Sg' kg]{ -bkmf !)!-$__
/fh:j Gofoflws/0f jf cGo clwsf/ k|fKt cbfntaf6 s/ lgwf{/0f ;+zf]wg ul/Psf] jf lgwf{l/t
s/ 36fOPsf] cj:yfdf ;f] xb;Dd ljefun] To:tf] s/ lgwf{/0fdf ;+zf]wg ug{ ;Sg] 5}g . t/
k'gM 5fgljg ug]{ cfb]z lbPdf ;+zf]wg ug{ afwf k'us
] f] dflgg] 5}g . -bkmf !)!-%__
$= clu|d s/ s6\6L
s6[L ul/Psf] s/ bflvnf ug{ cfb]z lbg ;Sg] bkmf ()-*_ M
clu|d s/ s6[L laj/0f jf s/ bflvnf gu/]sf] jf s'g} JolQmsf] ;DaGwdf bflvnf gu/]sf] jf 36L
:dfl/sf @)&#
148
bflvnf u/]sf] /sd / bkmf !!( adf]lhdsf] Aofh bflvnf ug{ cfb]z lbg ;Sg]5 .
s/ lgwf{/0f rqm
s/ lgwf{/0f cfb]z
s= k|f/lDes s/ lgwf{/0f cfb]z
s/ kl/If0f k|ltj]bg :jLs[lt eP kZrft hf/L ul/g] .
cGtMz'NsM bkmf !)3-!_ tyf lgod ^s-!_ adf]lhd k|f/lDes cGtMz'Ns lgwf{/0f cfb]z
tof/ u/L hf/L ug]{,
d'No clej[l4 s/M bkmf @)-%_ tyf lgod @(-!_ adf]lhd k|f/lDes s/ lgwf{/0f cfb]z
Officer Portal df k|lji6L u/L sDKo'6/ k|0ffnLaf6 lk|G6 lgsfNg],
cfos/M bkmf !)!-^_ adf]lhd ;+zf]lwt s/ lgwf{/0f cfb]z tof/ u/L hf/L ug]{,
clu|d s/ s6\6L M bkmf ()-*_ adf]lhd s/ bflvnf cfb]z tof/ u/L hf/L ug]{ -9f+rf
gtf]lsPsf]_
lzIff ;]jf z'Ns M lzIff ;]jf s/ lgb]{lzsf @)^% adf]lhd k|f/lDes s/ lgwf{/0f cfb]z
tof/ u/L hf/L ug]{ .
:dfl/sf @)&#
149
:jf:Yo ;]jf s/M s/ bflvnf cfb]z tof/ u/L hf/L ug]{ -9f+rf gtf]lsPsf]_,
s/ lgwf{/0f cfb]z hf/L ubf{ ;kmfO{ k]z ug]{ !% lbg - ;+zo s/ lgwf{/0fsf] xsdf &
lbg _ sf] Dofb lbO{ s/ lgwf{/0f ug{'kg]{ cfwf/ / sf/0fx? :ki6 v'nfpg],
s/ lgwf{/0f ug]{ bkmf, pkbkmf, lgod tyf pklgod :ki6 pNn]v ug]{,
s/ lgwf{/0f cfb]z s/bftfnfO{ a'emfO{ ekf{O kmfOndf /fVg] .
v= lg0f{o krf{
:jLs[t s/ n]vf kl/If0f k|ltj]bg adf]lhd k|f/lDes s/ lgwf{/0f cfb]z hf/L ul/ ;s] kl5 Dofb
leq hjfkm k]z eP kZrft s/ lgwf{/0f ubf{ lnOPsf] cfwf/ / sf/0fx? tyf ;f]sf ;DaGwdf
s/bftfn] lnPsf] lhls/, k|df0f tyf cfwf/ ;d]tnfO{ cWoog tyf j:t'ut ljZn]if0f u/L
;fljssf] k|f/lDes s/ lgwf{/0f cfb]znfO{ kl/jt{g ug{k' g{] eP ;f] Joxf]/f vf]nL / kl/jt{g ug{'
gkg]{ eP ;f]lx Joxf]/f bzf{O sfof{no k|dv
' n] lg0f{o krf{ v8f u/L cfkm\gf] lg0f{o lbg'kg]{ 5 .
cfos/, d'=c=s/, cGtMz'Ns, lzIff ;]jf z'Ns / :jf:Yo ;]jf s/sf] cnu cnu lg0f{o krf{
v8f ug{k{'\ g]{ .
lg0f{o krf{df nfUg] hl/jfgf, z'Ns, Jofh, ykb:t'/, k'g/fjb]g ug]{ 7f+p pNn]v ug'k{ g]{ .
lg0f{o ubf{ Goflos dgsf] k|of]u x'g'kg]{ .
u= clGtd s/ lgwf{/0f cfb]z
lg0f{o krf{ eP kZrft hf/L ul/g] .
d'No clej[l4 s/M bkmf @)-%_ tyf lgod @(-#_ adf]lhd clGtd s/ lgwf{/0f cfb]z
Officer Portal df k|lji6L u/L sDKo'6/ k|0ffnLaf6 lk|G6 lgsfNg],
cfos/M bkmf !)@ adf]lhd ;+zf]lwt s/ lgwf{/0f cfb]z tof/ u/L hf/L ug]{,
cGtMz'NsM bkmf !)3-!_ tyf lgod ^s-@_ adf]lhd clGtd cGtMz'Ns lgwf{/0f cfb]z
tof/ u/L hf/L ug]{,
clu|d s/ s6\6L M bkmf ()-*_ adf]lhd s/ bflvnf cfb]z tof/ u/L hf/L ug]{ -9f+rf
gtf]lsPsf]_
:jf:Yo ;]jf s/ tyf lzIff ;]jf z'Nssf] klg clGtd s/ lgwf{/0f cfb]z hf/L ug]{ .
z'Ns tyf Jofh ;DaGwL sfg'gL Joj:yf M
-s_ z'Ns
bkmf !!&-!_-s_M cg'dflgt s/ ljj/0f k]z gu/]df k|lt ljj/0f b'O{ xhf/ ?k}of .
bkmf !!&-!_-u_M cfo ljj/0f bflvnf gu/]df Ps ;o ?k}of k|lt dlxgfsf b/n] x'g] /sd jf
:dfl/sf @)&#
150
lgwf{/0fof]Uo cfosf] /sdsf] z'Go badnj Ps k|ltzt k|lt jif{sf b/n] x'g] /sd dWo] h'g
al9 x'G5 ;f] /sd .

bkmf !!&-@_M bkmf *! adf]lhd /fVg'kg]{ sfuhft g/fv]df lgwf{/0fof]Uo cfosf] /sdsf]
z'Go bzdnj Ps k|ltztn] x'g] /sd jf Ps xhf/ ?k}of dWo] h'g al9 x'G5 ;f] /sd .
e'm7[f jf e|dk"0f{ ljj/0f bflvnf ug]{nfO{ z'Ns nfUg] -bkmf !@)_ M
s'g} JolQmn] s'g} s'/fsf ;DaGwdf ljefudf e'm7[f jf e|dk"0f{ ljj/0f lbPdf jf bflvnf
ug'{ kg]{ s'g} s'/f jf j:t's]f hfgsf/L glbO{ jf ;f] laj/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/afxLk"j{s u/]sf] geO{ e"nj; em'7[f jf e|dk"0f{ x'g uPsf]df To;jf6 x'g] 36L
s/ /sdsf] krf; k|ltzt .
-v_ hfgfhfgL jf nfk/jfxL u/]sf] sf/0fn] em'7[f jf e|dk"0f{ x'g uPsf]df To;jf6 x'g] 36L s/
/sdsf] Ps ;o k|ltzt .
dltof/nfO{ z'Ns nfUg] -bkmf !@!_ M

o; P]g df plNnlvt s'g} s;"/ ug]{ JolStnfO{ 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 .
z'Ns nfUg] bkmf !!(sM

o; P]gdf cGoyf Joj:yf ul/Psf]df afx]s of] P]g jf o; P]g cGtu{t jg]sf] lgodx?sf s'g}
Joj:yfsf] kfngf gug]{ JolQmnfO{ bkmf !@* adf]lhd tf]lsPsf] hl/jfgf ;/xsf] z'Ns nfUg] 5 .
ls:tfaGbLdf s/ bflvnf -bkmf ($_
bflvnf ug'{ kg]{ ldlt
bflvnf ug'{ kg]{ /sd
k'; dlxgfsf] cGTo;Dd
cg'dflgt s/sf] $) k|ltzt/sd dWo] ltg{ afFsL s/ /sd
r}q dlxgfsf] cGTo;Dd
cg'dflgt s/sf] &) k|ltzt /sd dWo] ltg{ afFsL s/ /sd
c;f/ dlxgfsf] cGTo;Dd
cg'dflgt s/sf] !)) k|ltzt /sd dWo] ltg{ afFsL s/ /sd
-v_ ls:tfaGbLdf bflvnf ug]{n] cg'dflgt s/ sd x'g] u/L a'emfPdf Jofh nfUg] bkmf !!* M
-!_ s'g} AolQmn] s'g} cfo aif{df bkmf ($ adf]lhd bfvLnf ug'{ kg]{ ls:tf /sd ;DjGwdf v08 s_ df plNnlvt /sdeGbf v08 -v_ df plNnlvt /sd a9L ePdf o;/L a9L ePsf] /sddf
pkbkmf -@_ adf]lhd Aofh nfUg] 5 M
:dfl/sf @)&#
151
-s_ ;f] JolQmn] s'g} cfo jif{df lt/]sf] k|To]s ls:tfsf] /sd,
-v_ ;f] cfo jif{df k|To]s ls:tf cjlwsf] nflu ls:tfaGbLsf] ?kdf a'fpg' kg]{ s'n /sdsf]
cg'dfg jf ;+zf]lwt cg'dfg ;xL ePsf] eP ;f] /sd / ;f] /sd ;lx gePsf] eP bkmf #
sf] v08 -s_ / -v_ df plNnlvt JolQmn] bflvnf ug'{ kg]{ s/ /sdsf] k|To]s ls:tf cjlwsf]
nflu ls:tfaGbLsf] ?kdf a'fpg' kg]{ /sdsf] gAa] k|ltzt /sd,
-@_ pkbkmf -!_ adf]lhdsf] JolQmnfO{ ;f] jif{ sf] ;f] ls:tf a'fpg' kg]{ ldltb]lv b]xfosf]
cjlw;Ddsf] k|To]s dlxgf / dlxgfsf] efusf] ;fdfGo Jofhb/n] Jofh nfUg] 5 M
-s_ bkmf (( sf] pkbkmf -!_ jdf]lhdsf] s/ lgwf{/0f ug]{ JolQmsf] xsdf cfo ljj/0f j'emfpg' kg]{
ldlt;Dd,
-v_ bkmf (( sf] pkbkmf -!_ jdf]lhdsf] s/ lgwf{/0f gu/]sf] sf/0fn] ljefun] bkmf !)!
jdf]lhd klxnf] k6s ;+zf]lwt s/ lgwf{/0f u/]sf] JolQmsf] xsdf bkmf !)@ jdf]lhd
;f] ;+zf]lwt s/ lgwf{/0fsf] ;"rgf j'emfPsf] ldlt;Dd .
-u_ s/ ga'emfPdf Jofh nfUg] -bkmf !!(_
-!_ s/ ltg'{kg]{ tf]lsPsf] ldlt;Dd s'g} JolQmn] s/ bflvnf gu/]df bflvnf ug{ jfFsL /x]sf]
/sddf o;/L s/ bflvnf ug{ jfFsL /x]sf] cjlwe/sf] nflu ;f] JolQmnfO{ k|To]s dlxgf
/ dlxgfsf] efudf ;fdfGo Jofhb/ -!% k|ltzt_n] Jofh nfUg]5 .
-@_ pkbkmf -!_ adf]lhd ltg'{kg]{ Jofh u0fgf ug]{ k|of]hgsf] nflu bkmf (* adf]lhd lbOPsf]
yk Dofbdf Jofh 5"6 kfOg] 5}g .
-#_] clu|d s/ c;'n ug{' kg]{ JolQmn] bkmf (%s= sf] pkbkmf -*_ jf cu|Ld s/ sL ug]{ JolQmn]
bkmf () sf] pkbkmf -$_ kfngf gu/]sf] sf/0fn] lghn] a'emfpg' kg]{ Jofh lghn] clu|d
s/ bflvnf ug{' kg]{ jf cu|Ld s/ s6[L x'g] JolQmaf6 c;'npk/ u/L lng kfpg] 5}g .
-$_ bkmf !!)s= adf]lhd lbOPsf] Dofb leq s/ glt/]df ltg{ afFsL s/df jflif{s kfFr
k|ltztsf b/n] yk Aofh nufO{ ;f] JolQmaf6 c;'n pk/ ul/g]5 .
-3_ s;"/ tyf ;hfo

bkmf !@#= s/ bflvnf gug]{nfO{ x'g] ;hfo M kfFr xhf/ ?k}oFfb]lv tL; xhf/ ?k}ofF;Dd hl/jfgf
jf Ps dlxgf b]lv tLg dlxgf;Dd s}b jf b'j} ;hfo .
bkmf !@$= e'm7[f jf e|dk"0f{ ljj/0f lbg]nfO{ x'g] ;hfo M rfln; xhf/ ?k}ofFb]lv Ps nfv ;f7L
xhf/ ?k}ofF;Dd hl/jfgf jf 5 dlxgf b]lv b'O{ jif{;Dd s}b jf b'j} ;hfo .
bkmf !@%= s/ k|zf;gdf afwf lj/f]w ug]{ jf cg'lrt k|efj kfg]{nfO{ x'g] ;hfo M kfFr xhf/
?k}oFfb]lv aL; xhf/ ?k}oFf;Dd hl/jfgf jf Ps dlxgfb]lv tLg dlxgf;Dd s}b jf b'j} ;hfo,
bkmf !@^= clVtof/ k|fKt jf clVtof/ k|fKt gePsf] JolQmn] s;"/ u/]df x'g] ;hfo M c;L xhf/
:dfl/sf @)&#
152
?k}ofF;Dd hl/jfgf jf Ps jif{;Dd s}b jf b'j} ;hfo ,c;L xhf/ ?k}ofFblv b'O{ nfv rfnL;
xhf/ ?k}+of;Dd hl/jfgf jf Ps jif{b]lv tLg jif{;Dd s}b jf b'j} ;hfo .

bkmf !@&= dltof/nfO{ x'g] ;hfo M s;"/bf/nfO{ x'g] ;hfosf] cfwf ;hfo, t/ o:tf] dltof/
;/sf/L sd{rf/L ePdf s;'/bf/nfO{ x'g] ;hfo a/fa/ ;hfo x'g]5 .
bkmf !@*= P]gsf] kfngf gug]{nfO{ x'g] ;hfo Mkf+r xhf/ ?k}ofFb]lv tL; xhf/ ?k}ofF;Dd hl/jfgf
bkmf !#!= d'2fsf] txlssft / bfo/L M -!_ o; kl/R5]b adf]lhd ;hfo x'g] s;"/ ;DjGwL d'2fsf]
txlssft tf]lsPsf] clws[tn] ug]{5 / To:tf] txlssftsf] sfd k'/f ePsf] k}lt; lbgleq
;DjlGwt lhNnf cbfnt ;dIf d'2f bfo/ ug'{ kg]{5 .
-@_ pkbkmf -!_ adf]lhd txlssft ubf{ txlssft ug]{ clws[tn] ;/sf/L jsLnsf] /fo ;Nnfx lng'
kg]{]5 .
;+zf]lwt s/ lgwf{/0f ug]{ cjlw
d'No clej[l4 s/
s/ lgwf{/0f ubf{ s/ ljj/0f k]z u/]sf] ldltn] rf/ jif{leq s/ lgwf{/0f ul/;Sg' kg]5
{ . ;f] cjlwleq
s/ lgwf{/0f x'g g;s]df k]z ePsf] ljj/0f g} :jtM dfGo ePsf] dflgg]5 bkmf @)-$_
s'g} JolQmn] em'7[f n]vf jf lahs jf cGo sfuhft tof/ u/L jf hfn;fhL u/L s/ 5n]sf] /x]5
eg] h'g;'s} jvt ljefun] k'gM s/ lgwf{/0f ug{ cfb]z lbg ;Sg]5 bkmf @)-$s_
k'gM s/ lgwf{/0f ug{ ljefuaf6 k"j{ :jLs[lt lng'kg]{ .
cfos/
s/ lgwf{/0f ubf{ b]xfosf] ldltn] rf/ jif{leq ul/;Sg' kg]{5 M bkmf !)!-#_
-s_ bkmf (( adf]lhd s/ lgwf{/0f ePsf]df cfo ljj/0f k]z ug'{ kg]{ ldlt,
-v_ bkmf !)) sf] pkbkmf -@_ adf]lhd s/ lgwf{/0f ul/Psf]df s/ lgwf{/0f ul/Psf] JolQmnfO{ bkmf
!)@ adf]lhd s/ lgwf{/0fsf] ;"rgf lbPsf] ldlt,
hfn;fhLn] ubf{ s'g} JolQmsf] s/ lgwf{/0f unt 9+ujf6 ePsf] /x]5 eg] h'g;'s} jvt ljefun]
To:tf] s/ lgwf{/0fdf ;+zf]wg ug{ ;Sg]5 . o;/L ;+zf]wg ubf{ hfn;fhL u/L ljj/0f /fv]sf]
jf s/ lgwf{/0f u/]sf] hfgsf/L k|fKt ePsf] Ps jif{leq ;+zf]wg ul/;Sg' kg]{5 bkmf !)!-$_
ljefuaf6 :jLs[lt lng' gkg]{ .
cGtMz'Ns
em'7f cGtMz'Ns ljj/0f k]z u/]df / cGtMz'Ns 5n]sf] cj:yfdf afx]s cGo cj:yfdf cGtMz'Ns
ljj/0f bflvnf u/]sf] ldltn] rf/ jif{ leq cGtMz'Ns lgwf{/0f ul/;Sg' kg]{5 bkmf !)3-!_ -pQm
Joj:yf cfly{s P]g, @)^& n] vf/]hL u/]sf]_
:dfl/sf @)&#
153
;"rgfsf] tfd]nL
s/ lgwf{/0f cfb]zsf] ;"rgf lghnfO{ a'emfPdf jf To:tf] JolQmsf] 7]ufgfdf /flvPsf] 6]lnk\mofS;,
6]n]S; jf To:t} ljB'lto pks/0f dfkm{t k7fPdf jf lghsf] sfof{nodf a'emfPdf jf lghsf]
7]ufgfdf /lhi6L u/L x'nfs dfkm{t k7fPdf /Ltk"j{s tfd]n ePsf] dflgg] 5 .
pk/f]Qm adf]lhd tfd]n x'g g;s]df ;DalGwt JolQmnfO{ /]l8of], 6]lnlehg jf /fli6o:t/sf] s'g}
kqklqsfdf tt\;DaGwL cfb]zsf] ;"rgf k|zf/0f jf k|sfzg u/L hfgsf/L u/fPdf ;DalGwt
JolQmn] To:tf] ;"rgf k|fKt u/]sf] dflgg]5 .
s/ lgwf{/0f ePsf] /sd bflvnf ug]{ ;do cjlw
cGtMz'Ns_
cfb]z hf/L ePsf] & lbg
cfos/ cfb]z kfPsf] & lbg jf x'nfsaf6 /lhi6< ePsf] !% lbg leq
d'=c=s/
cfb]z hf/L ePsf] ldltn] !% lbg leq
k|zf;sLo k'g/fjnf]sg tyf k'g/fj]bg

s/ lgwf{/0fsf] lg0f{o pk/ lrQ ga'em\g] JolQmn] lgwf{/0fsf] ;"rgf kfPsf] ldltn] tL; lbg leq
ljefudf k|zf;sLo k'g/fjnf]sgsf] nflu lgj]bg lbg'kg]{ .
Dofb yksf] nflu Dofb u'lh|Psf] ldlt ;ft lbg leq lgj]bg lbPdf ljefun] Dofb u'h|]sf]
ldltaf6 tL; lbgsf] Dofb yk ug{ ;Sg] .
lgj]bg lb+bf lgwf{l/t s/ /sd dWo] ljjfb/lxt s/ /sd a'emfO{ ljjflbt s/sf] Ps ltxfO{ /sd
bflvnf ug{'kg]{ -cGtMz'Ns, :jf:Yo ;]jf s/ / lzIff ;]jf z'Nssf] xsdf gub w/f}6L /fVg'kg]{_
ljefun] ;f7L lbg leq lg0f{o gu/]df jf u/]sf] lg0f{o pk/ lrQ ga'em]df ;f] lg0f{osf] ;"rgf
kfPsf] ldltn] k}lt; lbg leq /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg] .
k|zf;sLo k'g/fjn\f]sg jf k'g/fj]bgdf uPsf] s/bftfsf] clkn k|lji6L u/L clen]v cBfjlws
?kdf /fVg'kg]{ .
/fh:j Gofoflws/0fsf] km};nf adf]lhd k'gM s/ lgwf{/0f ug{ ljefusf] :jLs[lt lng'kg]{ . /fh:j Gofoflws/
0fsf] km};nf pk/ ;jf]R{ r cbfntdf k'g/fj]bg ug{ sfof{non] l;w} cg'dlt df+u ug{ ;Sg] .
s/ lgwf{/0f ubf{ hfGg} kg]{ s'/fx?M
!= s/ kl/If0f k|ltj]bg :jLs[lt eP kl5 s/ lgwf{/0f ug{'kg]{ cfwf/ / sf/0f v'nfO{ ;kmfO{ k]z ug]{
!% lbgsf] Dofb lbO{ cfb]z hf/L ug]{,
@= Dofb leq hjfkm k]z eP kZrft hjfkmsf] v08g u/L cfos/, cGtMz'Ns, d'=c=s/, lzIff ;]jf
z'Ns / :jf:Yo ;]jf s/sf] cnu cnu lg0f{o krf{ v8f ug]{ / sfof{no k|dv
' af6 lg0f{o u/fpg] .
#= lg0f{o krf{df cfb]z eP adf]lhd s/ bflvnf ug]{ Dofb lbO{ clGtd cfb]z hf/L ug]{,
:dfl/sf @)&#
154
$= s/ lgwf{/0f cfb]zdf P]gsf] bkmf pkbkmf, lgod, pklgod :ki6 pNn]v ug]{ .
%= s/ lgwf{/0f cfb]zdf Jofh u0fgfsf] ldlt :ki6 pNn]v ug{]{ .
^= s/ lgwf{/0f cfb]z s/bftfnfO{ a'emfO{ ekf{O kmfOndf ;+nUg ug]{ .
&= s/ lgwf{/0f cfb]z sDKo'6/ k|0ffnLdf k|ljli6 ug]{ .
&= yk s/ bfloTj sfod eP df+u lstfa / Integrated tax System sf] Arrear
Management System df k|lji6L ug]{ .
*= s/ lgwf{/0fsf] clen]v EIMS df k|lji6L ug]{ . s/ kl/If0f 5gf}6 ldlt ;lx 9+un] k|lji6L ug]{ .
(= s/ lgwf{/0f u/L ;s] kl5 kmfOn s/bftf ;]jf zfvfdf k7fpg] .
;Gbe{ ;fdu|L
cfos/ P]g, @)%* .
d"No clej[l4 s/ P]g, @)%@ .
d"No clej[l4 s/ lgodfjnL, @)%( .
cGtMz'Ns P]g, @)%* .
cGtMz'ns lgodfjnL @)%( .
;fnj;fnL cfly{s P]g .
PsLs[t s/ n]vf k/LIf0f lbUbz{g, @)^* .
:dfl/sf @)&#
155
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefusf]
dlb/fhGo / ;"tL{hGo j:t'sf] ljqmL ljt/0f

;DjGwL ;"rgf
cGtMz'Ns P]g, @)%* jdf]lhd xf]6n tyf /]i6'/]G6 Joj;foL afx]s dlb/fsf] sf/f]jf/ ug]{
Joj;foLn] dlb/f / ;"tL{hGo j:t'sf] dfq sf/f]jf/ ug{ kfpg] Joxf]/f ;j}nfO{ ljlbt} 5 . pQm
Joj:yf Pj+ b]xfosf zt{x?sf] k"0f{ kl/kfngf ug'{ u/fpg' x'g ;DjlGwt ;a}sf] hfgsf/Lsf] nflu
of] ;"rgf k|sfzg ul/Psf] 5 .
!= Ohfhtkq lnP/ dfq ;"tLh{Go / dlb/fhGo j:t'sf] sf/f]jf/ ug]{,
@= P]gn] tf]s]sf] Dofbleq Ohfhtkq gjLs/0f ug]{,
#= Ohfhtkq ;a}n] b]Vg] u/L sf/f]jf/ :yndf /fVg' kg]{,
$= laxfg !) ah] b]lv /flt !) ah];Dd dfq dlb/f laqmL ljt/0f ug{'kg]{,
%= c7f/ jif{ pd]/ gk'u]sf] JolQmnfO{ dlb/f laqmL ljt/0f ug{ gkfOg],
^= dlb/f vl/b laqmL ug]{n] dlb/f vl/b laqmL u/]sf] jLhs /fVg'kg]{
&= cGtMz'Ns :6Ls/ 6f+; ePsf dlb/fhGo tyf ;"tL{hGo j:t' dfq laqmL ug'{kg]{,
cGtMz'Ns l6s6 6f; gePsf] dlb/fhGo tyf ;"tLh{Go j:t' vl/b laqmLsf] nflu /fv]sf] kfOPdf
To:tf] j:t' hkmt u/L laqm]tfnfO{ sfg"g adf]lhd b08 hl/jfgf ul/g'sf ;fy} s;}n] cGtMz'Ns
P]g @)%* sf] jlv{nfk x'g] u/L cGo j:t' ;+u} dlb/fhGo j:t' laqmL ljt/0f u/]df klxnf]
k6s ? !),))) -bzxhf/_ / To;kl5 k|To]s k6ssf] nflu ? @),))) -lj;xhf/_ hl/jfgf
x'g] Joxf]/f ;d]t hfgsf/L u/fOG5 . ctM pQm sfg"gL Joj:yfsf] k"0f{ kl/kfngf u/L ;hfojf6
jrf} . s;}n] o; Joj:yf ljkl/t Joj;fo u/]sf] bl]vPdf cfGtl/s /fh:j ljefu tyf glhssf]
cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nodf hfgsf/L u/fO{lbg' x'g cg'/f]w ul/G5 .
;Dks{sf] nfluM
ljefusf] Od]nM www.ird.gov.np / exciseird@ird.gov.np
kmf]g g+M 014439789, 014412244, 014415802,
014415803
km\ofS; g+M 014411788
6f]n lk|m g+M 16600122233
:dfl/sf @)&#
156
;d[4 cy{tGqsf cfwf/x?

kfj{tL Gof}kfg]
s/ clws[t
;d[4 cy{tGq x/]s g]kfnL hgtfsf] cfjZostf, cfsf+Iff / sfdgf xf] . h;df cy{tGqsf] ;jntf /
k|ult ;d]l6G5 . zflAbs cy{df cfly{s ?kdf pGgt / cfTdlge{/tfsf] cj:yf g} ;d[4 xf] . ;d[4 cy{tGq
leqsf] cfsf+Iffdf g]kfnsf tLg s/f]8 g]kfnLsf] eljio d'vl/t ePsf] 5 . b]z ;+3Lotfsf] ;+3f/df k|jz
]
ul/;s]sf]n] /fHo tNnf] txsf hgtfk|lt j9L pQ/bflo x'g] x'b+ f cfly{s ;d[4Ln] l56f] ult lng ;Sg]
cfzf ul/Psf] 5 . ;d[4 cy{tGq b]zsf lg/k]If ul/jLsf] /]vf d'lg /x]sf g]kfnLsf] hLjg:t/ psf:g]
cfwf/ jGg ;S5 . b]zn] cfly{s ljsf;sf] jf6f] gsf]/L /fHosf cGo cfofdx?sf] ;d[4tf sNkgf ug{
;ls+bg} . ljZj cy{tGqdf cly{s pbf/Ls/0f, v'nf jhf/ gLlt, ljZj JofkLs/0f, k|ljlw ljsf; nufPtsf
k|efjn] /fHosf cfly{s ultljlw l;df ljlxg ePsf 5g\ . /fhgLlt d"ntM /fHo leqsf] kl/jt{gdf dfq
l;ldt x'G5 eg] cfly{s ljifosf] k|efj ljZjJofkL x'G5 . jt{dfg g]kfnsf] ;+ljwfgdf /fHosf] lgb]z
{ s
l;4fGt tyf gLlt cGt{ut ;fj{hlgs, lghL / ;xsf/L If]qsf] ;xeflutf tyf ljsf; dfkm{t pknAw
;fwg / >f]tsf] clwstd kl/rfng4f/f tLj| cfly{s j[l4 xfl;n ub{} lbuf] cfly{s ljsf; ug]{ tyf
k|fKt pknlAwx?sf] Gofof]lrt ljt/0f u/L cfly{s c;dfgtfsf] cGTo ub{} zf]if0f /lxt ;dfhsf] lgdf{0f
ug{ /fli6o cy{tGqnfO{ cfTdlge{/, :jtGq tyf pGgltzLn agfp+b} ;dfhjfb pGd'v :jtGq / ;d[4
cy{tGqsf] ljsf; ug]{ /fHosf] cfly{s pb]Zo x'g5
] egL Joj:yf ul/Psf] 5 . ;+ljwfgsf] ;f]lx p@]:o
cg'?k sfo{ ug{ /fHosf cfly{s gLltx? / cGo If]qut gLltx? to ePsf 5g\ . @)&@ j}zfv !@ ut]sf]
ljgfzsf/L e"sDk / kl5sf] cfk"lt{hGo cj/f]wsf] cj:yfn] ;d[4 /fHo lgdf{0fdf cem r'gf}tL ylkPsf]
5 . ;+u;+u} gj lgdf{0fsf] kf7 / ljsf;sf] gof+ cj;/sf] 9f]sf klg v'ns
] f] 5 h'g cfly{s ljsf;sf] gofF
v'6l\ snf] xf] . cfly{s >f]tsf] cfTdlge{/tfg} ;d[4 /fHosf] cfwf/ x'G5 . cfGtl/s >f]tsf] cfwf/ b]zsf]
/fh:j kl/rfng xf] . e"sDk / cfly{s cj/f]wsf] c;xhtfn] lzlyn ePsf] cy{tGqnfO{ psf:g / ;d[4
/fHo lgdf{0fsf] cfwf/ jgfpg cfly{s jif{ @)&#&$ sf] jh]6df nufgL d}qL s/ gLltsf] dfWodjf6
cfly{s ;d[l4sf] hu j;fNg], cfly{s lqmofsnfk d}qL s/ k|0ffnLsf] sfof{Gjogjf6 cy{tGqnfO{ ultlzn
jgfpg], e"sDk / cfk"lt{ c;xhtjf6 Iflt ePsf Joj;fonfO{ k'ghL{jg lbg ljlQo pTk|/] 0ffsf] gLlt lng],
/fli6o pTkfbg j[l4 u/L k/lge{/tf 36fpb} lgof{t k|j4{g ug],{ Jofkf/ ;xhLs/0f ;+:yfut Ifdtf clej[l4
/ k|lqmofut ;'wf/ u/L :j]lR5s s/ kl/kfngfdf j[l4 ug],{ ;+3Lo ljQ ;jnLs/0fsf] nflu s/fwf/sf]
;+/If0f / cfly{s kf/blz{tfdf hf]8 lbg] / /fh:j kl/rfngdf u}/s/ /fh:jsf] of]ubfg a9fpg] h:tf
/fh:j ;DjGwL gLltx?sf] Joj:yf u/L cfly{s ;d[l4sf] nflu s/ k|0ffnL ;'wf/ ug{ ljleGg s/ sfg"gsf]
:dfl/sf @)&#
157
;/nLs/0f, ljlQo ;+3Lotf sfof{Gogsf] nflu Joj:yfkg, Jofkf/ ;xlhs/0f, nufgL d}qL jftfj/0fsf]
l;h{gf nufPt ljifox? pNn]lvt 5g\ .
cfly{s pGgtLsf] nflu sof} ;+efjgfx? af]s]sf] g]kfnsf nflu lxdfn, kxf8 t/fO{ ;j} If]qsf
g]kfnLnfO{ plQs} cfly{s ;zlQms/0f ug{ / /fHonfO{ ;d[4 jgfpgsf nflu ;fdfGotof b]xfosf
cfly{s sbdx? rfNg'kg]{ b]lvG5 .
ljZjsf ljsl;t b]zx? s[lif cy{tGqjf6 cf}Bf]lus/0fsf] r/0f x'b} k|ljlw ljsf;sf] o'udf k|jz
] ul/
;s]sf] cj:yfdf g]kfn s[lif cy{tGq dfqsf] ;'uf /6fgdf /x]sf] 5 . jt{dfgdf g]kfnsf] hg;+Vofsf] %&
k|ltzt !^ b]lv ^) jif{ pj{/ pd]/sf] hg;+Vof /x]sf] 5 h'g hg;+Vofsf] k|r/' tfjf6 /fHon] hg;f+VofLo
nfenfO{ prLt kl/rfng u/L cf}Bf]lus/0fdf pkof]u u/L nufgL ug'k{ b{5 . o:tf Working age
Population :jb]zdf /f]huf/Lsf] Joj:yfg x'b+ f /f]huf/Lsf] vf]lhdf ljb]z knfog ePsf 5g\ . j}bl] zs
/f]huf/L -Remittance_ cfojf6 b]zsf] cy{tGqdf s'n ufx{:y pTkfbgsf] #@=! k|ltzt /x]sf] / /fHosf]
cy{tGq wfGg] k|dv
' cfwf/ jgL b]z Remittance sf] Trap df k/]sf] cj:yf 5 . /fHon] ljgf s'g}
l9nfO{ /fHon] hg;f+VofLo nfenfO{ plrt kl/rfng u/L ;Lkd"ns, k|ljlwd"ns / /f]huf/d"ns pBf]u
wGbfdf nufgL u/L cf}Bf]lus/0f dfkm{t ;d[4 gj g]kfnsf] 9f]sf vf]Ng' ckl/xfo{ 5 .

tLj| cfly{s ljsf;sf nflu kof{Kt phf{, oftfoftsf] ;xh kxF'r, vfg]kfgL / ;/kmfO{, l;rfO{sf]
Joj:yf / ;'ljwfhGo ;+rf/ k|ljlw cTofjZos cjojx? x'g . o:tf If]qdf Remittance af6
k|fKt /sdnfO{ k"FhL lgdf{0fdf nufgL ug]{, cfGtl/s tyf j}b]lzs k"FhL cfsl{if{t u/L /fHon] tLj|
lb3{sflng nufgL ?kdf ug'{kg]{ x'G5 .

g]kfnsf] hg;+Vofsf] b'O{ ltxfO{ lx:;f s[lifdf lge{/ /x]/ klg g]kfndf vfBfGg cfoftdf 7"nf]
/sd ljb]lzPsf] 5 . s[lifdf /fHon] cg'bfg / ;x'lnot k|bfg u/L s[lifsf] Jofj;flos/0f ub{}
s[lif qmfGtLsf] gof+ o'usf] z?jft ug'{kg]{ x'G5 . h;sf] nflu s[lif pTkfbg / pTkfbsTj j[l4
ug{ cfjZos pGgt dn ljp, k|ljlw tyf pks/0fx?, lzlIft / bIf hgzlQmsf] cfsif{0f,
ax'jfnL pTkfbg, pTkfbgsf] jhf/Ls/0f, kof{Kt l;+rfO{sf] Joj:yf ldnfO{ s[lifsf] cfw'lgls/0f,
Joj;flosLs/0f / ljljlws/0f u/L bL3{sflng s[lif of]hgfsf] sfo{fGjgdf hg;+Vofsf] sd lx:;f
s[lif sfo{df pkof]u u/L j9L eGbf j9L pTkfbsTj j[l4 ug]{, s[lifhGo pBf]usf] :yfkgf / ljsf;
ug]{ tyf vfBfGg cfoftnfO{ k|lt:yfkg ug'{kb{5 .
cfly{s ;d[l4sf] nflu k"h
F Lut /sd vr{ ug]{ Ifdtf j[l4 x'gk' b{5 . xfn /fHodf k"h
F Lut vr{ ck]Iffs[t
vr{ ug{ ;lsPsf] cj:yf 5g . s'n ufx{:y pTkfbgsf] &=! k|ltzt dfq k"hLut /sd vr{ Psf]
tYof+sn] b]vfpF5 . kFh
" Lut ah]6 vr{ ug]{ Ifdtfdf j[l4 ug{ ;dodf g} vr{sf] clVtof/L ug],{ :yfgLo
lgsfosf] lgjf{rg u/L :yfgLo lgsfonfO{ hgk|ltlglwd"ns jgfpg], ;dodf cfof]hgx?sf] 7]Ssf
kf ;DkGgug],{ k"h
F Lut jh]6 vr{ gug]{ ljefuLo k|dv
' nfO{ sf/jfxLsf] bfo/fdf Nofpg] Joj:yf u/L
k"h
F Lut vr{sf] k|efjsf/L pkof]udf hf]8 lbg' kg]{ x'G5 .

b]zn] phf{sf] ljsf;df nufgL ug]{ lg0f{o ug{ g;Sbf b]z phf{sf] ;+s6 /x]sf] 5 . h'g ljsf;sf
nflu cfw/e't tTj xf] . hn>f]tsf] k|r'/ pkof]u u/L ;/sf/L tyf gLlh If]qsf] ;lqmo ;xeflutf
:dfl/sf @)&#
158
/ ;fem]bf/Ldf ljB't u[x, k|;f/0f nfO{gsf] lj:tf/ ug]{, :yfgLo cj/f]w ;dfwfg ug]{, d'cfJhf
ljt/0f tyf hUuf clwu|x0fsf] Joj:yfkg ug]{, jGb} u/]sf kl/of]hgfx?nfO{ ;dod} ;DkGg ug{
kl/of]hgfx?sf] ;3g cg'udg tyf d"Nof+sg ug{] h?/L 5 .

ko{6g If]qsf] ljsf; cy{tGqsf] ;d[l4sf] cfwf/ xf] . b]zsf] ljljw ;f+:s[lts, ko{6sLo / ef}uf]lns
ljljwtfnfO{ plrt pkof]u u/L /f]huf/L j[l4, j}b]lzs d'b|f cfh{gdf o; If]qsf] e"ldsfnfO{
b[li6ut u/L df}h'bf ko{6sLo :ynx?sf] ;+/If0f tyf lj:tf/ Pj+ o;sf] k|rf/ tyf k|;f/ ug'{sf
;fy} ljz]iftM ko{6g If]qsf] ljsf;df cfly{s s'6gLlt k|efjsf/L jgfpg' kb{5 .

t'ngfTds nfesf If]q klxrfg u/L ;f] nfesf If]qdf j9L nufgL u/L pTkfbg j[l4 ug]{ / lgof{t
k|j4{g ub}{ j:t' tyf ;]jfsf] jhf/ ljljlws/0f / lj:tf/ ug'{kb{5 .

u}/ cfjfl;o g]kfnLx?sf] 1fg l;k k|ljlw / k"FhLnfO{ /fli6o ljsf;df pkof]u ug'{kb{5 .

;d[4 / cfw'lgs g]kfn lgdf{0fsf] nflu ;"rgf k|ljlwsf] ljsf; ug]{, ;dfj]zL ljsf;4f/f /fli6o
Pstf / ;f+:s[lts ax'ntfsf] k|j4{g u/L gful/ssf] ;d'Ggt hLjg:t/ psf:g], ;fj{hlgs ;]jf
k|jfx ;Ifd, lhDd]jf/, cg'zfl;t, pQ/bfoL jgfO{ ljsf;sf] ;+jfxssf] ?kdf ?kfGt/0f ug]{ .
;g\ @)@@ ;Dddf d'ns
' nfO{ cltsd ljsl;t /fi6af6 ljsf;lzn /fi6df ?kfGt/0f ug{ bf]xf]/f] c+ssf]
cfly{s j[l4 xfl;n ug]{ lbzfdf /fHosf] cfly{s gLltx? lgb]l{ zt x'g' kb{5 . b]z ljsf;sf] k|dv
' ;+jfxssf]
?kdf /x]sf] cfly{s ;d[l4ljgf /fHosf] cGo cfofdx?sf] ljsf; gxg] x'bF f ;fj{hlgs, lghL / ;xsf/L If]qsf]
;xeflutf j[l4 u/L k'glgdf{0f / gjlgdf{0fsf] dfWodjf6 ;d[4 cy{tGqsf] lgdf{0f ug'{ h?/L /x]sf] 5 .
:dfl/sf @)&#
159
axfnwgLx s/sf] bfo/fdf cfpg] ;DaGwL

cfGtl/s /fh:j ljefusf] cToGt h?/L ;"rgf
cfos/ P]g, @)%* adf]lhd k|To]s k|fs[lts Joltmn] cfkm'n]
k|fKt u/]sf] axfn cfosf] bz k|ltztn] x'g] /sd axfns/
afkt /fh:j bflvnf ug'{kg]{ / Jofj;flos sf/f]af/ ug]{n] axfn
/sd e'tmfgL ubf{ bz k|ltzt /sd sf u/L /fh:jdf bflvnf
u/]kl5 dfq afFsL /sd 3/wgLnfO{ e'tmfgL lbg'kg]{ Joj:yf /x]sf]
5. 3/, a+unf, k;n, sDKn]S;, l8kf6{d]G6n :6f];{, ckf6{d]G6,
hdLg, d]lzg/L cf}hf/ nufotsf ;DklQ ef8fdf nufO{ jxfn
cfo cfh{g ul//x]sf JolQmxnfO{ s/sf] bfo/fdf Nofpg
cfGtl/s /fh:j sfof{nox tyf s/bftf ;]jf sfof{noxaf6
sd{rf/Lx 3/b}nf]df v6fO;lsPsf 5g\. axfnof]Uo ;DklQ
axfndf nufO{ cfo cfh{g ul//x]sf t/ axfns/ glt/]sf
axfnwgLxn] axfn cfo 3f]if0ff kmf/fd e/L axfns/ a'emfO{
axfn s/ k'l:tsf clgjfo{ ?kdf lng' x'g ;DalGwt ;a}sf]
hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf] 5.
cfGtl/s /fh:j ljefu

nflhDkf6, sf7df8f}+
:dfl/sf @)&#
160
:jfoQ /fh:j jf]8{M

cGt/fli6o cEof; / g]kfndf ;Defjgf
k|sfz zdf{ 9sfn
s/ clws[t
cfGtl/s /fh:j sfof{no, sf7df8f}+ If]q g+= !
!= cjwf/0ffM
s/sf] cjwf/0ff /fHosf] pTklQ;+u} z'? ePsf] dflgG5 . vf;u/L ;fdflhs ;Demf}tfsf] pkh :j?k
/fHosf] cjwf/0ff ljsl;t x'b+ f g} /fHon] gful/ssf] xs lxt tyf ;'/Iff ug]{ / gful/sn] ;f] sf] jbnfdf
/fHonfO{ s]lx cfly{s of]ubfg ug]{ cyf{t s/ ltg]{ cjwf/0ff ljsf; ePsf] b]lvG5 . g]kfndf klg k[YjL
gf/fo0f zfxn] g]kfn Plss/0f ug'{ k"j{ ls/ftsfn, lnR5jLsfndf s'y/] , z'NnL, dfKrf]s / ln+ujn h:tf
;+:yfx?af6 efu ef]u / s/ gfdsf s/x? s|dzM s[lif, kz'kfng / Jokf/df nufOGYof] . g]kfnsf] s/sf]
Oltxf;df lnR5jLsfnnfO{ s/ k|zf;gsf] k|dfl0fs Oltxf;sf] ?kdf lnOG5 . Plss/0f kZrft u9L,
uf+8} f, uf]Zj/f h:tf ;+:yfx? :yfkgf ul/P h'g k|ToIf k/f]If ?kdf /fh:j ;+sng;+u ;DjlGwt lyP .
/f0ff zf;gsfndf jhf/ c8\8f, s'df/L rf]s, sf}zL tf]iffvfgf h:tf c8\8f? klg :yfkgf u/]sf] kfOG5 .
pk/f]Qmfg';f/sf c8\8fx?sf] :yfkgf eP klg s/ k|zf;g s'g} ljlw, lj1fg, sfg"g k4tLdf cfwfl/t eg]
lyPg . vf;u/L /fhf /f0ffx?sf] cfb]z, thljhLdf s/ ;+sng x'GYof] . To;/L ;+snlt s/sf] kf/blz{tf
lyPg . h'g s'/f sRrf g5f]8g\ ' hDdf ghf]8g\ ' eGg] plQmaf6} k|i6 x'G5 .
@= g]kfndf s/ k|zf;g ljut b]lv jt{dfgM
g]kfndf cfw'lgs s/ k|0ffnL cg';f/ s/ tyf s/ k|zf;g;+u ;DjlGwt ;+:yfx?sf] ljsf;sf] s|d
@))& ;fn kl5 s|dzM x'b}+ uPsf] b]lvG5 . ;du| cfly{s ls|ofsnfksf] Joj:yfkgsf] nflu @))*
df cy{ dGqfnosf] :yfkgf, s]Gb|Lo 6\ofl/km jf]8{sf] u7g ePsf] b]lvG5 . o;} jif{ klxnf]k6s b]zdf
jh]6 k|:t't ePsf] lyof] . @)!( ;fndf s/ ljefusf] :yfkgf ul/of] . @)!^ ;fnsf] eG;f/ tyf
cGtMz'Ns ljefu 6'qmfP/ @)@# ;fndf eG;f/ ljefu / cGtMz'Ns ljefux? u7g ePsf] kfOG5 .
cf=j= @)$(.)%) df ljs|L s/ ljefu u7g ul/Psf] lyof] . To;sf] @ jif{d} km]/L ljs|L s/ / cGtMz'Ns
ljefusf] u7g ePsf] lyof] . cGtMz'Ns tyf ljs|L s/ ljefunfO{ d"No clea[l4 s/df ?kfGt/0f
:dfl/sf @)&#
161
eP;+u} cfGtl/s s/x?sf] k|zf;g ug{ s/ ljefu / d"No clea[l4 s/ ljefux? cl:tTjdf /x] .
cfGtl/s s/x? Ps csf{df cGt/;DjlGwt x'g], Pp6f s/sf] ;DjGw csf]{ s/df k|ToIf ?kdf /xg] t/
k|zf;g km/s km/s ljefuaf6 ubf{ s/bftfnfO{ em0em6 a9L x'g], s/ kl/kfngf nfut ;d]t a9L x'g]
s'/fnfO{ Xbo+ud u/L b'j} ljefux?nfO{ ufe]/ @)%* ;fndf cfGtl/s /fh:j ljefusf] u7g ul/of] .
ljefu cGtu{t 7"nf s/bftfx?nfO{ cnUu} ;]jf k|bfg ug{sf] nflu @)^) ;fn b]lv 7"nf s/bftf
sfof{nosf] :yfkgf ul/Psf] kfOG5 . xfn o; ljefu cGtu{t xfn @^ s/bftf ;]jf sfof{nox?, ! 7'nf
s/bftf sfof{no, @@ cfGtl/s /fh:j sfof{nox? /x]sf 5g . s/ sfof{nox? g/x]sf] lhNnfdf sf]if
tyf n]vf lgoGqs sfof{nox?n] s/ tyf ljj/0f ;+sngsf] sfo{ x'+b} cfO{/x]sf] 5 .
#= :jfoQ /fh:j ;+u7g ;DjGwdf ljutsf k|of;x?M
ljut s]lx bzs b]lv ;+;f/e/L g} ;/sf/sf] k'gM;+/rgfsf] ;Gbe{ pl7/x]sf] 5 . /fhZj k|zf;g klg oxL
qmddf 5 / o;sf] klg k'gM;+/rgf eO/x]sf] 5 . :jfoQ /fhZj jf]8{ jf k|flws/0fsf] ;Gbe{ klg o;};Fu
hf]l8Psf] 5 . :jfoQ /fhZj k|flws/0fsf] k|rng ;g\ !(*) sf] bzsdf ;'ePsf] xf] / ;j{k|yd ;g\
!(** df k]df o;sf] :yfkgf ePsf] lyof] . clxn] ;+;f/sf sl/a $ bh{g b]zxdf :jfoQ /fhZj
jf]8{ jf k|flws/0sf] Joj:yf 5 / of] d"ntM clk|msf / Nofl6g cd]l/sfdf s]lGb|t 5 .
g]kfndf klg s]xL jif{ cl3b]lv /fhZj k|zf;gdf ;'wf/sf] qmd rln/x]sf] 5 . x/]s h;f] ;/sf/n] k]z ug]{
jh]6 jStJodf /fh:j k|zf;gdf ;d;fdlos ;'wf/ ul/g] k|ltj4tf klg hgfOPsf] x'G5 . s]lx jQmJodf
;+u7gsf] jt{dfg :j?kdf cfd"n kl/jt{gsf s'/fx? hf]8tf]8sf ;fy p7fOPsf] b]lvG5 eg] s]lx jQmJox?n]
jt{dfg ;+u7gdf g} s|lds ;'wf/sf s'/fx? p7fPsf] kfOG5 . /fh:j k|zf;gdf ;'wf/sf] cfj:ostf /
;Defljt pkfox?sf] ;'emfj lbg ljleGg pRr:t/Lo ;ldlt, cfof]u, sfo{bnx? u7g ePsf] kfOG5 .
k|fWofks 8f= dbg s'df/ bfxfnsf] ;+of]hsTjdf ul7t pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg sfo{bnn]
@)%@ ;fndf /fhZjsf ljefuxaLr ;dGjo :yfkgf ug]{, s/ gLltaf6 cy{tGqdf k/]sf] c;/sf]
af/]df ljZn]if0f ug]{, s/;DjGwL sfg"gL k|:tfj tof/ ug]{, /fhZjsf] k|If]k0f ug]{, /fhZj r'xfj6
lgoGq0f ug]{, /fhZj;DjGwL pko'Qm sfo{qmd tyf /0fgLlt k|:tfljt u/L sfof{Gjog, cg'udg tyf
d"Nof+sg ug{ 5'} clwsf/ ;DkGg :yfoL /fhZj af]8{ u7g ul/g' pko'Qm dfq xf]Og, clt cfjZos
klg ePsf] 5 . egL ;/sf/ ;dIf cfkm\gf] k|ltj]bg k]z uof]{ . To;sf] l7s 8]9 bzs kl5 pg}
bfxfnsf] ;+of]hsTjdf s]lGb|o /fhZj af]8{ u7g ;DaGwdf cWoog ug{ ul7t sfo{bn n] @)^^
d+l;/df ==k/Dk/fut /fhZj k|zf;gnfO{ :jfoQ ;+:yfsf] kdf ljsf; ug'{kgf{sf] k|d'v sf/0f
/fhg}lts x:tIf]kaf6 d'Qm /fvL Joj:yfksLo :jfoQtf k|bfg ug'{ g} xf]== egL k'gM :jfoQ /fh:j
jf]8{sf] ckl/xfo{tf cf}Nofpb} jf]8{sf] ;+/rgf, cfjZos P]gsf] d:of}bf ;d]t ;dfj]z u/L ;/sf/ ;dIf
k|ltj]bg k]z uof]{ . kl5Nnf] k6s s/ lj1 8f= ?k v8\sfsf] ;+of]hsTYjsf] pRr :tl/o s/ k|0ffnL
k'g/fjnf]sg cfof]un] /fh:j ;+u7gdf ;du| ;'wf/sf nflu -s_ ljBdfg s]Gb|Lo ;+u7gsf] ;fdfGo
;'wf/ ;lxt lg/Gt/tf, -v_ k"0f{tof /fh:j k|zf;gsf kbflwsf/Lx /x]sf] s]Gb|Lo /fh:j af]8{sf] u7g,
u_ c4{:jfoQtf ;lxtsf] / lj1x Pj+ cGo lgsfoaf6 kb]g ;b:ox ;d]t /x]sf] s]Gb|Lo /fh:j
af]8{sf] u7g, tyf -3_ :jfoQtf ;lxtsf] /fh:j k|flws/0f -g]kfn /fi6 j} e}m_ sf] u7g ;lxtsf] $
:dfl/sf @)&#
162
j6f ljsNkx ;'emfj k|:t't ub]{ oL ljsNkx Pskl5 csf]{ nfu" ug{ ;lsg] u/L -s_ jf6 -v_, -v_
jf6 -u_ / pko'Qm b]lvP % jif{kl5 -u_ jf6 -3_ df hfg ;lsg] u/L ;doj4 sfo{of]hgf ;lxtsf]
;'emfj k|:t't u/]kl5 clxn] cy{ dGqfnon] cfGtl/s u[xsfo{ yfln;s]sf] 5 . o; ljrdf cfGtl/s
tyf jfXo w]/} cWoogx? eO{ :jfoQ /fh:j jf]8{ jf k|flws/0fsf] l;kmfl/z ;lxt g]kfn ;/sf/nfO{
k|ltj]bgx? k|fKt ePsf 5g . ckm;f]r g} eGg' kb{5 ;ldlt, cfof]u, sfo{bnx? u7g ug]{ t/ ltgsf
l;kmfl/;x? sfof{Gjog k6Ss} gug]{ xfd|f] k|a[lQaf6 tL k|ltj]bgx? klg c5'tf] /xg ;s]gg .
$= ljleGg b]zxdf :jfoQ /fhZj k|zf;gsf] cg'ejM
clxn] l5d]sL ef/t, j+unfb]z, kfls:tfg nufotsf sl/j $ bh{g b]zx?df :jfoQ /fh:j ;+:yfsf] cEof;
e} /x]sf] 5 . sltko b]zx?df o:tf] ;+:yf k"0f{ :jfoQ ;+:yfsf] ?kdf /x]sf] b]lvG5 eg] s'g} b]zdf ;/sf/sf]
lgoGq0fd} /x]sf x'G5g . w]/} h;f] b]zdf jf]8s
{ f] k|dv
' cy{ dGqfnosf pRr kbflwsf/L x'g] Joj:yf b]lvG5
eg] s]lx b]zdf jflx/af6 lgo'lQmdgf]gog x'g] b]lvG5 . s]lx b]zdf cjnDjg ul/Psf /fh:j ;+:yfx?sf]
cj:yf b]xfo adf]lhd /x]sf] kfOG5 -pRr :t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]usf] k|ltj]bg_
s= ef/tM
ef/tdf s]Gb|Lo /fh:j af]8{ P]g, !(^# cGtu{t b'O j6f af]8{x M s]Gb|Lo k|ToIf s/ af]8{ / s]Gb|Lo
cGtMz'Ns tyf eG;f/ af]8{ u7g ul/Psf 5g\ . oL b'j} af]8{ s]Gb|Lo ;/sf/sf] lgoGq0fdf s]Gb|Lo
;/sf/ / P]gn] lbPsf] clwsf/ k|of]u u/L ;'Dk]sf] sfo{x ub{5g\ . oL af]8{x cy{ dGqfnosf] /fh:j
ljefusf cx x'g\ . cWoIf nufot ;a} ;b:ox ef/tLo /fh:j ;]jfaf6 5flgG5g\ . cWoIfx
ljz]if ;lrj :t/sf 5g\ eg] ;a} ;b:ox kb]g cltl/Qm ;lrjx x'g\ . af]8{xn] cfgf] ;fd"lxs
lg0f{oaf6 gLltut / b}lgs k|zf;g ;Grfngsf nflu cfjZos dfu{bz{g ug]{ sfo{x ub{5g\ . s]Gb|Lo
k|ToIf s/ af]8{n] k|ToIf s/sf] gLlt tyf of]hgf th'{df ug{sf] nflu ;/sf/nfO{ cfjZos /fo ;'emfj
lbg'sf ;fy} cfos/ ljwfu dfkm{t k|ToIf s/ sfg"gx?sf] k|zf;g klg ub]{ cfPsf] 5 . s]Gb|Lo cGtMz'Ns
tyf eG;f/ af]8{n] eG;f/ tyf s]Gb|Lo cGtMz'Ns nufpg] / ;+sng ug]{ sfo{sf ;fy} nfu" cf}iflw
lgoGq0f, rf]/L Jofkf/ tyf ljrng /f]Sg] ljifodf gLlt lgdf{0f ug]{ sfo{ ;d]t ub]{ cfPsf] b]lvG5 .
v= a+nfb]zM
anfb]zdf txfFsf] cy{ dGqfnosf] cfGtl/s >f]t dxfzfvf cGtu{t /fli6o /fh:j af]8{n] k|ToIf /
ck|ToIf ;a} s/xsf] k|zf;g ub{5 . cfGtl/s >f]t dxfzfvfsf] ;lrj /fh:j af]8{sf] kb]g cWoIf
x'G5g\ . af]8{sf] sfo{If]qdf ;/sf/sf nflu cfoft z'Ns cfos/, d"=c=s/, eG;f/, cGtMz'Ns, cGo
z'Ns, kmL / b:t'/xsf] ;+sng, gLlt lgdf{0f / s/ k|zf;g kb{5 .
u= kfls:tfgM
kfls:tfgdf P]gf/f ;g\ @))& df Federal Board of Revenue -;+3Lo /fh:j af]8_{ sf] u7g ePsf]
5, o; cl3 s]Gb|Lo /fh:j af]8{ /x]sf] lyof] . cy{ dGqfnosf /fh:j dxfzfvfsf ;lrj af]8s
{ f] kb]g
cWoIf x'G5g\ / af]8d{ f tLghgf ;+rfns ;b:ox, tLghgf k|zf;g, sfg'g / /0fgLlts of]hgfsf lj1
;b:ox, tLghgf sfo{ut ;b:ox, tLghgf gLltut ljifo x]g{] ;b:ox / tLghgf dxflgb]z
{ sx
:dfl/sf @)&#
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u/L hDdf !% hgf ;b:ox 5g\ . af]8n

{ ] ljQ gLltsf] th'd{ f / k|zf;g, ;+3Lo s/x nufpg] / ;+sng
ug]{ tyf k'g/fj]bg ;'Gg] c4{ Goflos sfo{ ug]{ ub{5 . o;sf ;fy} jf]8n
{ ] /fi6klt tyf k|wfgdGqLsf]
sfof{no, cGo cfly{s ljifosf dGqfnox? / pBf]u Jofkf/ If]q;+u cGt/lqmof ;d]t ub{5 .
3= l;+ufk'/M
l;fk'/df ;g\ !((@ df P]gf/f :yflkt /fh:j k|flws/0f 5 h;df cWoIf / % b]lv !) hgf ;Dd ;b:ox
/xG5g\ . cWoIfsf] lgo'lQm /fi6kltn] u5{g\ . k|flws/0fn] nf]s ;]jf cfof]u;+u k/fdz{ u/]/ / zt{x tf]sL
k|dv
' sfo{sf/L clws[t (Inland Revenue Commissioner) lgo'Qm ub{5 . o; k|flws/0fn] ;/sf/sf]
Ph]G6sf] ?kdf sfd u/L ;/sf/ / k|flws/0f aLr ePsf] ;Demf}tf adf]lhd cfo s/, ;DklQ s/ tyf
cGo s/, z'Ns / b:t'/xsf] k|zf;g, lgwf{/0f, ;+sng / tT;DjGwL cGo sf/jfxL ub{5 . o;sf cltl/Qm
;/sf/nfO{ /fo ;'emfj lbg'sf ;fy} cGo dGqfno tyf ;+:yf;+u ;/sf/sf] ;Dks{ clwsf/Lsf] ?kdf sfo{
ub{5 . k|flws/0fn] dGqLsf] :jLs[lt lnO{ k|flws/0fsf sfo{sf/Lxsf] lgo'lQm / ;]jfsf zt{x, cg'zf;g,
;'ljwf ;x'lnot lgwf{/0f ub{5 . P]g cg';f/ tf]lsPsf] sfo{ ubf{ k|flws/0fn] lng] z'Ns klg dGqLsf] :jLs[ltdf
cfk}mn] lgwf{/0f ub{5 . l;fk'/df eG;f/ k|zf;gnfO{ ;/sf/L ljefusf] ?kdf 5'} /flvPsf] 5 .
= k]?M
k]?df /fh:j k|flws/0fsf] ?kdf ;g\ !((! df SUNAT (National Superintendency of Tax
Administration) sf] :yfkgf eof] . r/d cfly{s lj>[v
+ nf kl5 s/ ;+sng / s"n ufx{:y pTkfbgsf]
cg'kft w]/} tn em/]kl5 -;g\ !((! sf] z'?df %=*_ of] ;+:yfsf] :yfkgf eof] . of] ;+:yfn] ljQLo
/ sd{rf/L k|zf;gsf] :jfoQtf kfof], sd{rf/Lsf] sfo{Ifdtfsf] d"Nofgsf] cfwf/df k|flws/0fn] tnj
tf]Sg] clwsf/ klg kfof] . ;+u7gsf] ;du| cfw'lgsLs/0f, d"=c=s/ k|zf;gsf] ;'b9[ Ls/0f, s/ k|0ffnLsf]
;/nLs/0f, a}ls k|0ffnLnfO{ s/ ljj/0f / e'QmfgLsf] lhDd]jf/L ;'lDkg] h:tf ;'wf/sf sfo{x SUNAT
n] uof] . ;g\ @))% df s/ ;+sng ufx{:y pTkfbgsf] !$ k'Uof] . ;du|df SUNAT Pp6f clt ;kmn
/ k|efjsf/L /fh:j ;+sngsf] ?kdf b]vf k/]sf] 5 . o;n] cfos/, pked]udf nfUg] s/ d"No clea[l4
s/ / cGtMz'Nssf ;fy} eG;f/ /fh:jsf] klg k|zf;g ub}{ cfPsf] 5 . ljs]lGb|t ;+:yfsf] ?kdf /x]sf] of]
;+:yfnfO{ sfg"gn] cfkm\gf] sfo{ ;+rfng ug{ cfly{s, k|fljlws, ljQLo / Goflos k|zf;g ug]{ nufotsf
clwsf/x? lbPsf] 5 . cfkm\gf sd{rf/Lx?sf] ;]jf ;'ljwf lgwf{/0f ug{] clwsf/ ;d]t k|fKt 5 .
r= o'ufG8fM
;g\ !(() sf] z'?cftdf cy{ dGqfno cGtu{t /x]sf rf/j6f ljefuxn] o'ufG8fdf /fh:j ;+sng
uy]{ . Toltv]/ sd{rf/Lsf] lubf]{ dgf]jn / sdhf]/ pTkfbsTj, sd tnj / >f]tsf] sdL, e|i6frf/,
ck|efjsf/L s/ ;+sng, sdhf]/ Joj:yfkg / :jo+ s/ ltg]{ afgLsf] sdL ToxfFsf] /fh:j k|zf;gsf
nIf0fx lyP . ;g\ !((! df o'ufG8f /fh:j k|flws/0fsf] u7g eof] h;nfO{ jh]6 Joj:yfkg / sd{rf/L
Joj:yfkgdf :jfoQtf k|bfg ul/of] . ;+slnt /fh:jsf] lglZrt c+z k|flws/0fn] kfpg ;Sg] eof] .
tnj klg k|flws/0f cfk}mn] lgwf{/0f ug{ ;Sg] clwsf/ lbOof] . cfgf ;a} ljQLo gLltx cfk}mn] lgwf{/0f
ug]{ clwsf/ lbOof] . clk|msfsf] Pp6f z'?sf] /fh:j k|flws/0fsf] ?kdf of] w]/} ;kmn / k|efjsf/L klg
eof] . /fh:j ;+sng pNn]Vo ?kdf a9\of] . t/ lj:tf/} e|i6frf/ / cbIftf nufotsf k'/fgf ;d:ofx
:dfl/sf @)&#
164
bf]xf]l/g yfn] . o;sf] ;+u7g 9fFrf vl08t x'bF } uof] / lhDd]jf/Lx :ki6 /xg ;s]g . ;g\ @))$ df
cfw'lgsLs/0fsf] gofF k|of; kl5 eg] ;'wf/x / ;f+u7lgs k|efjsfl/tf b]lvPsf] 5 .
5= tfGhflgofM
tfGhflgofdf ;g\ !((% df c4{:jfoQ /fh:j k|flws/0f cy{ dGqLsf] ;fdfGo ;'kl/j]If0fdf /xg]
u/L :yfkgf eof] . o;df cWoIf cy{ dGqLsf] l;kmfl/;df /fi6kltf/f lgo'Qm x'G5g\ eg] cGo % hgf
kb]g ;b:oxdf cy{ dGqfnosf ;lrjx -;+3Lo / hlGhaf/ k|fGtsf], s]Gb|Lo a}sf] ue{g/, k|flws/0fsf]
k|dv
' cfo'Qm / of]hgf cfof]usf] ;lrj /xg] Joj:yf ul/Psf] 5 . ;fy} cy{ dGqLn] cfly{s, Jofkfl/s
sfg'gL tyf ljQLo ljifo;+u ;DalGwt ;+:yfxaf6 $ hgf ;b:o lgo'Qm ug]{ Joj:yf 5 . k|flws/0fn]
d"=c=s/, cfos/, eG;f/ tyf cGtMz'Ns k|zf;g x]b5
{ . ;+rfns ;ldltn] k|dv
' / c? cfo'Qmxsf]
lgo'QmL ub{5 . ;+rfns ;ldltsf] ;fdfGo ;'l/j]If0fdf k|dv
' cfo'Qmn] b}lgs sfo{ ;+rfng, sf]if /
;DklQsf] Joj:yfkg tyf ;du| k|zf;gsf] lhDd]jf/L ;DxfNb5 . l;fk'/df e}m tfGhflgofdf k|flws/0fn]
C0f lng / ;DklQ :jfldTj ug{ kfp+b5, dGqLsf] :jLs[tLdf sd{rf/L k|zf;g pk/ :jfoQtf /x]sf] 5 /
;+;baf6 :jLs[t ;fdfGo jh]6df cltl/Qm /fh:jsf] lglZrt efu dGqLsf] :jLs[ltdf yk]/ kfpg ;Sb5 .
;+rfns ;ldltdf gLlhIf]qsf] ;xeflutf /x]sf] 5 . o;n] ;j} k|zf/sf ;/sf/L /fh:j ;DjGwL P]g
sfg"gx?sf] sfof{Gjog ug],{ /fh:j lgwf{/0f ug],{ ;+sng ug],{ ljQ gLltsf] ljifodf ;/sf/nfO{ ;Nnfx lbg],
hfn;fhL / cGo k|sf/sf] s/ 5Ng] sfo{x? lj?4 sf/jfxL ug]{ clwsf/ /fVb5 . o; k|flws/0f cGtu{t
d"No clea[l4 ljefu, cfos/ ljsfu tyf eG;f/ tyf cGtMz'Ns ljefux? /x]sf 5g .
%= g]kfndf lsg :jfoQ ;+:Yffsf] cfjZostf dxz'; ul/of] t <
;/sf/n] ;dli6ut cfly{s :yfloTj sfod ug{ tyf cfly{s / ;fdflhs k"h
+ L lgdf{0fsf] nflu ;|ft] h'6fpg
/fh:j gLltsf] k|efjsf/L sfof{Gjog ug'{ kb{5 . /fh:j gLtdf k/Dk/fut l;4fGt h:t} ;dGoflostf, cfly{s
t6:ytf, ;/ntf, :jR5tf / kof{Kttfsf ;fy;fy} ultlzntf klg cfjZos dflgG5 . cfly{s pbfl/s/0fsf]
gLltsf sf/0f a9\bf] cfly{s cGt/lge{/tfn] ubf{ cGt/lfi6o ?kn] t'ngfof]Uo Pj+ cGt/fli6o dfgs cg'?k
/fh:j gLlt jGg' cfjZos klg 5 . ultlzn / cGt/fli6o:t/sf] /fh:j gLlt th'd{ f tyf ;f] sf] k|efjsf/L
sfof{Gjogsf] nflu /fh:j ;+oGq cToGt r':t, Joj;flos, :jfoQ / :yfoL k|sl[ tsf] x'g cfjZos 5 .
/fhZj k|zf;gsf ;'wf/sf qmddf dfly pNn]v ul/P adf]lhd k/Dk/fut ;+u7gdf ;'wf/, /fhZj ;d"x
u7g, /fhZj k/fdz{ ;ldltsf] Joj:yf, ljefuxsf] ;+u7g lj:tf/, ;+u7g ;+s'rg cflb sfo{x
e}/x]sf] b]lvG5 . oL ljleGg ;'wf/xsf jfjh"b klg nlIft dfqfdf /fhZj ;+sng x'g ;s]sf] kfO{b}g .
cgf}krfl/s cy{tGqsf] cfsf/ cem} em08} $) k|ltzt /x]sf] 5 . p7\g' kg]{ /fh:j / p7]sf] /fh:j
jLrsf] cGt/ (TAX GAP) cem} pRr /x]sf] cj:yf 5 . s"n u|fx:y pTkfbgdf /fh:jsf] of]ubfg
@!=$& k|ltzt dfq /xsf] 5 . To;} u/L s/ /fh:jdf ck|ToIf s/sf] of]ubfg pRr /x]sf] 5 . o;
kl/j]zdf /fhZj k|zf;gsf] ;+u7gsf] ;+/rgf klg @! ;f}+ ztfAbLsf] ;|f]t kl/rfngsf] r'gf}tL ;fdgf
ug{ ;Sg] u/L ;'wf/ ul/g' kg]{ x'G5 . tL r'gf}tLx?sf] ;fdfgf ug{sf] nflu jt{dfgsf] ;+u7g ;+/rgfdf
;fdfGo ;'wf/ u/]/ dfq ;Dej b]lvPg . /fh:j k|zf;gdf /x]sf] /fhgLlts k|efj, j]jl/og df]8ndf
cfwfl/t sd{rf/L ;+oGqjf6} oL ;d:ofx?sf] ;+jf]wg gx'g] g} b]lvG5 . o;sf nflu ljZjsf cGo
:dfl/sf @)&#
165
d'n'sxn] ckgfPsf ;kmn k|0ffnL cWoog u/L g]kfnsf] /fhZj k|zf;gsf] ;+u7gnfO{ klg ;'wf/ ub}{
nfg' kb{5 . o;} ;Gbe{df g]kfndf klg :jfoQ /fh:j lgsfosf] cfjZostf dxz'; x'+b} cfPsf] xf] .
o:tf] ;+:yfsf] cfjZostf lgDtfpg] ;d:ofx?nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M
s= gLltut ;d:ofM
g]kfndf /fh:j ;DjGwL gLltut ;Nnfx ;'emfj lbgsf] nflu cy{ dGqfnodf :yfoL ;+oGqsf] ?kdf
/fh:j k/fdz{ ;ldlt /x]sf] 5 . o;n] k|To]s jif{ jh]6 k"j{ ljleGg gLltut, ;+/rgfut, sfo{ut Pj+
Jojxf/ut ;'wf/sf ;'emfjx? klg lb+b} cfPsf] 5 . t/ o;n] kof{Kt cWoog, cfly{s ;"rsx?sf] oyfy{
ljZn]if0f Pj+ cg';Gwfg ug]{ u/]sf] b]lv+b}g . To;} u/L o;n] lbPsf ;'emfj nfu" gx'g] jf e} xfn] klg
lg/Gt/tf ;d]t gkfpg] ;d:of b]lvPsf] 5 .
v= ;+:yfut ;d:ofM
gLtut g]t[Tj txdf k|zf;g ;]jsf hf] ;'s} JolQm cfpg], ;'wf/sf sfd k|lt cglj1tf x'g], Ifdtf
sdhf]/ b]lvg], jf/Djf/ g]t[Tj kl/jt{gn] sfo{;Dkfbg sdhf]/ Pj+ lkmtnf] x'g] / gLlh If]qsf] ljZjf;
36\g] tyf gLlt ljrngsf ;d:ofx? klg b]lvg] u/]sf] kfOG5 .
u= dfgj ;+zfwg
/fh:j cfkm}df cw{ k|fljlws ljifo klg xf] . /fh:j gLltsf k|fljlws kIfx?sf] ljZn]if0f ug]{ hgzlQmsf]
sdL, jfXo If]qsf lj1 JolQm tyf ;d"xsf ;'emfj klg ;xh} u|x0f gug]{ l:ylt b]lvG5 . nf]s ;]jf
cfof]usf] k/LIffdf h'g ;'s} ljifosf] JolQm ;fd]n e} ;]jf k|jz
] ug{ ;Sg] Joj:yf clg lgh?nfO{
cfjZostfsf cfwf/df tflnd k|lzIf0fsf Joj:yf ;d]t gx'b+ f ;du| sfo{ ;Dkfbg sdhf]/ /x]sf] 5 .
3= sfo{;+rfngut ;d:ofM
/fh:j k|zf;gdf ;DjGw /fVg] dGqfno / ljefux? tyf cGt/ ljefuLo ;dGjosf] kIf cToGt}
sdhf]/ /x]sf] 5 . Ps csf]{df /x]sf ;"rgfx?sf] cfbfg k|bfg klg :jtM:km"t{ x'g ;ls/x]sf] 5}g .
;"rgf k|ljlwsf] k|of]u klg cfkm\gf] cg"s"ntf cg';f/ dfq k|of]u ePsf] 5 . o;n] ubf{ /fh:j r'xfj6
lgoGq0f x'g ;ls/x]sf] 5}g .
Jojxf/ut Pj+ cfr/0fut ;d:ofM
/fh:j k|zf;gdf ;+nUg hgzlQmsf nflu cnUu} cfr/;+lxtf nfu" eP klg o;sf] sfof{Gjog kIf
sdhf]/ b]lvof] . sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnLsf jfjh'b cfzfltt ;'wf/ cfpg ;s]sf]
b]lvPg . ;du|df s/ k|zf;g s/bft d}qL x'g g;s]sf cf/f]kx? nflu g} /x]sf] b]lvG5 .
r= bL3{sflng b[li6sf]0fsf] cefjM
jt{dfg /fh:j k|zf;g cjsf] !), !% jif{df s:tf] ;+/rgfdf x'g], o;sf] bL3{sfnLg b[li6sf]0f, nIof,
p2]Zo s] xf] eGg] :ki6tf g} 5}g . eljiodf s;/L n}hfg] eGg] b[li6sf]0fsf cefj sfod} b]lvG5 . jif]{gL
;+u7g tyf Joj:yfkg (O&M) eP klg ;+/rgfdf k'g{;+/rgfsf] cfjZostf 7flgb}+ cfPsf] b]lvG5 .
of] bL3{sflng b[li6sf]0fsf] cefjsf] ;+s]t klg xf] .
:dfl/sf @)&#
166
5= cg'udg tyf d"Nof+sgM

g]kfnsf] /fh:j k|zf;gdf of] kIf klg sdhf]/ /x]sf] :jo+ dGqfno, ljefusf] :jLsf/f]lQm b]lvG5 ,
sd{rf/Lx?nfO{ sfo{ljj/0f lbg g;Sbf sfo{;Dkfbg d"Nof+sg cf}krfl/stfdf ;Lldt x'g k'u]sf] 5 .
pk/f]Qmfg';f/sf ;d:ofx?sf] ;+jf]wg ug{ :jfoQ ;+:yfsf] cfjZostf dxz'; ul/Psf] xf] . oL
;d:ofsf] ;+jf]wg ub}{ lgDg s'/fx?sf] nflu o:tf] ;+:yfsf] cfjZostf g]kfndf /x]sf] dfGg ;lsG5M
/fh:j ;+sngsf] ;Defjgf / ;+slnt /fh:j jLrsf] cGt/ sd ub}{ n}hfg
/fh:j ;+sngnfO{ vr{;+u cfj4 u/L ;+sngdf k|efjsfl/tf Nofpg cyf{t ljut s]lx
jif{b]lv pT;fxhgs ?kdf ;+sng x'+b} cfPsf] /fh:j a[l4nfO{ lbuf] jgfpg
cfly{s / k|zf;lgs :jfoQtfsf] sf/0f a9L kfl/>lds / sd{rf/L egf{ tyf vf/]hLdf :jtGqtfsf]
sf/0fn] bIf, cg'zfl;t / u'0f:t/o'Qm hgzlQm ljsf; ug{
/fh:j k|zf;gnfO{ r':t, nIod'vL / s/bftf k|lt pQ/bfoL jgfpg
/fh:j ;DjGwL gLltut lg0f{o jfx]s sd{rf/L lgo'lQm, ;?jf, a9'jf, ljefuLo sf/jfxL /
cjsf; ;Ddsf gLlt nlrnf] Pj+ tTsfn sfof{Gjog ug{ ;Sg] jgfpg
;+nUg hgzlQmsf] nflu df}lb|s tyf u}/ df}lb|s k|f]T;fxg k|bfg ug{ nlrnf] jgfpg
/fh:j k|zf;gnfO{ ;bfrf/ k4ltdf cfwfl/t jgfpg
;du| /fh:j k|0ffnLnfO{ ;"rgf k|0ffnLdf cfj4 u/L tYof+s Pj+ ;"rgfx?sf] ljlgdo / ;+rf/
Joj:yfkgdf k|efjsfl/tf Nofpg
/fh:j k|zf;gdf x'g] /fhgLlts x:tIf]k / gs/fTds k|efjsf] Go"lgs/0f ug{
/fh:j ;DjGwL gLltut lg0f{o jfx]ssf cGo sfo{x?df ;fd"lxs lg0f{o k|s[ofaf6 l56f] 5l/tf]
sfo{ ;Dkfbg ug{
s/ ;xeflutf tyf s/ ;+sng b'j} nfut Go"g ug'{
sfo{sf/L e"ldsf / Goflos e"ldsf Pp6} JolQmaf6 x'+b} cfPsf] kl/k|]RIfdf cnu cnu ug{
/fh:j k|zf;gsf] pRr tx ;d"x jflx/af6 cfpg] hfg] ePsf]n] gLltut tyf g]t[Tjsf] :yfloTj
gx'g] b]lvPsf]n] jf]8{ cGtu{t /fh:j ;]jf u7g u/L g]t[Tj tx;Dd /fh:j ;]jf nfu" ub}{
ljleGg ;d"xx? u7g ug{
jt{dfg /fh:j k|zf;g Ps cfly{s jif{sf] cNksflng Pj+ tby{ k|so[ fdf dfq cEo:t /x]sf] ;Gbe{df
o;nfO{ a[xt cfly{s kl/;"rsx? cyf{t dWo Pj+ bL3{sfnLg nIo;+u tfbfDo x'g] u/L cfj4 ug{
;du|df eGbf /fh:j k|zf;gnfO{ Island of Excellence sf] ?kdf ljsf; ug{ cyf{t
;fj{hlgs ;]jf k|jfxdf pDbf ;+/rgfsf] lgdf{0f ug{ o; k|sf/sf] km/s ;+/rgfsf] cfjZostf
dxz'; ul/Psf] xf] .
:dfl/sf @)&#
167
^= :jfoQ /fh:j jf]8{af6 ck]lIft pknJwLx?

/fh:j k|zf;gnfO{ :jfoQ lgsfosf] ?kdf ljsf; ul/Pdf gLltut :yfloTj sfod x'g,] gLltx? ;d;fdlos
?kdf kl/dfh{g x'g,] t6:y s/ k|0ffnlsf] ljsf; x'g,] s/ k|zf;g s/bftfd}qL jGg hfg] ck]Iff ul/Psf]
5 . x'g t :jfoQ ;+:yf lgdf{0f x'b+ d} f oL s'/fx?sf]] ;'lglZrttf x'g] xf]Og . t/ klg ljQLo :jfoQtf,
sfo{;r
+ fngdf :jfoQtf, hgzlQm Joj:yfkgdf x'g] :jfoQtfn] oL ck]Ifx? k'/f x'g] ;Sg] ;Defjgf /xG5
gLltut :yfloTj / ;f+u7lgs ultlzntf sfod x'g]
/fh:j gLltnfO{ ;dofg's"n kl/dfh{g Pj+ sfof{Gjog ug]{ ;Ifd ;+oGq x'g]
;fj{hlgs vr{sf] nflu cfGtl/s ;|f]tsf] lbuf]kgf sfod x'g]
cGt/fli6o dfkb08 adf]lhdsf] s/ k|0ffnL ljsl;t x'g]
@! cf} ztfJbLsf] /fh:j kl/rfngsf r'gf}tL ;+jf]wg ug{ ;Sg] k|zf;gsf] ljsf; x'g]
t6:y s/ k|0ffnLsf] ljsf; x'g]
Joj;flostf / :yfloTj, ;+u7g ;+/rgfdf l:y/tf / pko'Qmtf x'g]
;|f]t ;fwgsf] kof{Kttf, Ifdtf ljsf; / j[lQ ljsf;sf] ;'lglZrttfn] Joj;flos /fh:j
k|zf;g tof/ x'g]
sd{rf/Lsf] cfr/0f tyf Jojxf/df ;'wf/ cfpg]
gLlh If]q tyf cfd gful/ssf] /fh:j k|zf;g k|ltsf] x]/fO{ ;s/fTds jGb} hfg]
&= :jfoQ /fh:j jf]8{ u7gsf r'gf}tLx?
o:tf] :jfoQ ;+:yf :yfkgf ug'{ dfq} s'g} dxTjk"0f{ s'/f xf]Og . o;n] eljiodf ug'{ kg]{ sfo{;Dkfbg
r':t, b'?:t, kf/bzL{, ldtJooL Pj+ pQ/bflok"0f{ x'g' kb{5 . k/Dk/fut j]jl/og sd{rf/LtGqLo k|s[of
/ k2tLaf6 ;+rflnt jt{dfg ;+/rgfnfO{ gof+ :jfoQ ;+:yfsf] ?kdf ?kfGt/0f ug'{ g]kfnsf] ;fj{hlgs
k|zf;gs} nflu 7"nf] km8\sf] dfg'{ xf] . o; k[i7e"lddf :jfoQ /fh:j ;+:yf u7gsf s|ddf cfpg]
r'gf}tLx?nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5
s= :jfoQtfsf] :t/M
jGg nfu]sf] jf]8{sf] nflu ljQLo :jfoQtf, hgzlQm Joj:yfkgdf :jfoQtf, sfo{ ;~rfngdf :jfoQtfsf
;fy} ;f+u7lgs :jfoQtf ;lxtsf] jf]8{ u7g ug{ k|zf;lgs Pj+ /fhgLlts pRr txaf6 cfn6fn x'g
;Sg] ;Defjgf /xG5 . jf]8{ u7gsf] ljutsf k|ltj4tf k"/f ug]{ gfddf gfd dfqsf] jf]8{ u7gn] o;sf]
cf}lrTo k'li6 ug{ ;Sb}g .
v= /fhgLlts ;xdtLM
k/Dk/fut j]jl/og sd{rf/LtGqLo k|s[of / k2tLaf6 ;+rflnt jt{dfg ;+/rgfnfO{ gof+ :jfoQ
;+:yfsf] ?kdf ?kfGt/0f ug{sf] nflu cy{ dGqfnosf] /fhgLlts Pj+ k|zf;lgs g]t[Tjn] k|ltj4tf hfx]/
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ub}{df dfq x'+b}g . o;sf nflu ;+;bdf /x]sf /fhgLlts bnx?jLr Jofks 5nkmn / cGt/s[ofsf]
dfWofdaf6 ;xdtLdf jf]8{ u7g ;DjGwL P]g ;+;bjf6 kfl/t ug'{ sd r'gf}tLk"0f{ 5}g .
u= sd{rf/L Joj:yfkgM
ljBdfg /fh:j k|}zf;gdf sfo{/t sd{rf/Lx?sf] Joj:yfkg ub}{ @! cf} ztfJbfLsf] /fh:j kl/rfng
ug{ ;Sg] hgzlQmsf] ljsf; s;/L ug]{ eGg] csf]{ r'gf}lt b]lvG5 . cfjZos hgzlQm jflx/af6
s;/L leqfpg] / jf]8{df k|j]z ubf{ ljBdfg hgzlQm dWo] jf]8{nfO{ pko'Qm gx'g ;Sg] sd{rf/Lx?sf]
Joj:yfkg s;/L ug]{ eGg]df :ki6 x'g' kg]{ b]lvG5 .
3= cGoM
;+3Lo ;+/rgf cg'sn
" /fh:j jf]8s
{ f] ;+/rgf tof/ ubf{ ef}uf]lns cjl:ylt, hg;+Vofsf] cj:yf,
cfly{s sf/f]jf/x?sf] ljBdfg cj:yf / ;Defjgf, btf{ s/bftfx?sf] ;+Vof tyf k|sl[ t ;d]tsf]
;+jf]wg x'g] u/L ;+/rgf tof/ ug'{ kg]{ x'G5 . cfly{s ;Defjgf sd ePsf If]qx?df klg
;+3Lotfsf] dd{ / efjgf cg'sn
" x'g] u/L ;+/rgf tof/ ug{' kg]{ cj:yf b]lvG5 .
/fhgLlts x:tIf]ksf] sf/0f /fh:j k|zf;gn] :j:km"t{ ?kdf sfo{ ;Dkfbg ug{ gkfPsf] /
/fhgLlts kx'+r / :jfy{sf cfwf/df jf/Djf/ 5'6 tyf ;'ljwfx? lb+Obf lgoldt s/bftfx?
xtf]T;flx e}/x]sf] eGg] u'gf;f]sf jLr :yfkgf x'g nfu]sf] jf]8{nfO{ /fhgLlts x:tIf]kaf6 d'Qm
/fVg' sd r'gf}tLk"0f{ b]lv+b}g .
/fh:j k|zf;g k|lt /x]sf] cfd hgwf/0ffdf ;s/fTds kl/jt{g Nofpg /fh:j k|zf;gdf
;bfrf/ k4tLsf] ljsf; / lj:tf/ ug'{ .
*= cfufdL jf6f] M
o;/L :jfoQ ;+:yfsf] ?kdf ljsf; ub}{ ubf{ ljz]if Wofg lbg' kg]{ kIf eg]sf] ;+:yfsf] :jfoQtfsf] :t/
g} xf] . :jfoQtfsf ;Gbe{df ;/sf/L lgoGq0f / lgodg s'g xb;Dd l;ldlt /fVg], jGg] sfg"gL
Joj:yfn] eljiodf :jtGqtfk"j{s cfkm\gf] lhDd]jf/L k"/f ug{ ;Snf of g;Snf h:tf kIfdf clxn]
g} :ki6 e} sfg"gsf] lgdf{0f ug'{ h?/L x'G5 . :jfoQ k|zf;g cGt/ut d"ntM lgDg cjojx ;fd]n
x'g'kb{5 -pRr :t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u_ M
s= ljQLo :jfoQtf M
nfutsf] cfwf/df ;+u7g;+u7gxnfO{ k'Ubf] sfo{ ;~rfng vr{ . ;fy} lglZrt ;"qsf] cfwf/df glthfd"ns ;"rsxsf] dfkg u/L_ yk sfo{ ;Dkfbgsf nflu k|fT] ;fxg (Incentives) /sd . ef}ltsk|ljlw
(ICT) / s/bftf ;]jfsf nflu yk >f]t . nfOg cfO6d ah]6sf] ;f sfo{ut cfwf/df Psd'i6 ah]6 .
v= hgzlQm Joj:yfkgdf :jfoQtf M
sd{rf/L egf{, tflnd, zLk ljsf;, j[lQ ljsf;, ;?jf, sfo{ut cg'ejsf nflu Job rotation,
hgzlQm of]hgf th'{df / sfof{Gjog, /f=k=k|yd >]0fL jf ljefuLo k|d'v :t/;Dd sfo{ j}lzi6\
otfsf] cfwf/df /fh:j ;]jf;d"xsf] lgdf{0f, pk;d"xxsf] u7g nufotsf] ljifodf ;fdfGotof
;f+u7lgs :jfoQtf . nf]s ;]jf cfof]un] egf{sf nflu k/LIffx lnP klg z}lIfs of]Uotf / Ifdtf
lgwf{/0f Pj+ kf7\oqmd lgwf{/0fdf ;+u7gsf] lg0ff{os e"ldsf /xg' kb{5 .
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u= sfo{ ;~rfngdf :jfoQtf M

sfo{ut, k|s[of / k|0ffnLut, /0fgLlt / of]hgf lgdf{0f k|s[ofdf ;+u7gsf] :jfoQ e"ldsf /xg' kb{5 .
3=;f+u7lgs :jfoQtf M /fh:j ljefuxsf] Pp6f 5ftf ;+u7g lgdf{0f u/L ;f]nfO{ JolQm ;/x dfGg],
gfln; nfUg], ;f]n] d'2f xfNg ;Sg], cfg} 5fk x'g,] ;f+u7lgs PsLs/0f tyf ;du| ljsf;sf nflu of]hgf
agfO{ ;~rfngdf Nofpg :jfoQtf k|bfg ul/g' kb{5 . /fh:j ;+u7g;+u7gxsf] c? ;+u7g, lgsfox
-cy{ dGqfnodGqL ;d]t_ ;Fusf] cfj4tf / ;Dks{ k|so[ f (Linkages) :ki6 kl/eflift x'g' kb{5 .
= cGoM
jf]8s
{ f] sfg"gL ;+/rgf, jf]8s
{ f] sf]if Joj:yf, cfly{s k|zf;g ;DjGwL sfg"gL Joj:yf, hgzlQm
Joj:yfkg ;DjGwL ljlgodfjnL h:tf kIfdf ljif]z Wofg lbg' kg]{ b]lvG5 . hgzlQm cfk"lt{df :jfoQ
x'g] sL nf]s ;]jf cfof]uaf6 l;kmfl/; e} cfpg] eGg] ljsNkdf uxg 5nkmn x'g' cfj:os b]lvG5 .
g]kfndf nf]s;]jf cfof]usf] e"ldsf / lgikIftf dfly s;}af6 klg cf}nf g78fOPsf] ;Gbe{df
nf]s;]jf cfof]usf] l;kmfl/zdf sd{rf/L lgo'lQm x'g] Joj:yf ubf{ g} pko'Qm x'g] b]lvG5 .
:jfoQtfsf] gfddf clt clwsf/;DkGg jgfpbf pTkGg x'g ;Sg] hf]lvdsf] n]vfhf]vf klxn]
g} ug'{ /fd|f] x'g] b]lvG5 . oxf+lg/ xfd|f jf]8{ jf k|flws/0fx?sf] sfo{;Dkfbg :t/, Jojf;flostf
h:tf kIfdf w]/} k|Zgx? pl7 /fv]sf] ;Gbe{ klg e'Ng' x'+b}g .
:jfoQ ;+:yfnfO{ cy{ dGqfno, /fh:j ljefux tyf sfof{nox Pj+ ;f]sf ;xof]uL lgsfo
-h:t} df}h'bf /f=k|=tf=s]Gb| sf] cGt;{DaGw, e"ldsf, lhDd]jf/L / sfo{If]q, sd{rf/L ;+u7g,
ljQLo Joj:yf, k|0ffnL Joj:yfkg, ;"rgf;~rf/ k|ljlw (ICT) sf] k|of]u cflb ljifodf
sfg'gL ;+/rgf ;lxtsf] :jfoQtf k|bfg ul/g' kb{5 .
;du| /fh:j gLlt lgdf{0f cy{ dGqLcy{ dGqfnosf] sfo{ If]q eP klg /fh:j k|zf;gsf]
lhDd]jf/L ;lxtsf] :jfoQtfsf] ;d'lrt Joj:yfkg x'g' h?/L 5 .
jf]8s
{ f] ;+/rgfdf cWoIf dGqL of ;lrj jf cGo sf] x'g,] lghsf] e"ldsf s:tf] /xg] < jf]8{ cfkm}df
;Nnfxsf/L ;+:yf x'g] xf] jf k"0f{ ;zQm x'g] xf] < cyf{t jf]8n{ ] ;/sf/sf gLlt sfof{Gjog dfq ug]{ xf] of
lgtL lgdf{0fdf klg o;sf] e"ldsf /xg] xf] < o;sf] ;+rfns kl/ifb -uelg{ sfplG;n_ s:tf] x'g] sf] sf]
o;sf ;b:ox? x'g] < lghx?sf] of]Uotf tyf kbfjlw s]lt x'g] < jf]8s
{ f] sfo{sf/L ;+oGq s:tf] x'g] <
jf]8{sf kbflwsf/Lsf] e"ldsf tyf pQ/bfloTj s] s:tf] /xg] < :jfoQ jf]8{sf] pQ/bfloTj
s:tf] x'g] dGqL, dGqL kl/ifb, ;+;b jf sf] k|lt pQ/bfoL x'g] < pQ/bfloTj Pj+ hjfkmb]lxtfsf
tf}/ tl/sfx? s] s:tf x'g] <
ljBdfg ljefu, sfof{nox?sf] ?kfGt/0f s] s;/L ug]{ < ljBdfg /fh:j k|zf;gdf sfo{/t
hgzlQmsf] eljio s:tf] xg] < jf]8n
{ ] k|zf;g ug]{ s/ tyf u}/ s/x? s] s] x'g] < /fh:j ;+sng
k|so[ f s:tf] xg] < ;+3Lo ;+/rgf cg';f/ o;sf OsfO{x? sxf+ /xg] < To;sf cfwf/x? s] s] x'g]
eGg] ;DjGwdf klg Jofks jx; k}/jL x'g' hlt cfj:os b]lvG5 Tolt g} cGo ;fj{hlgs lgsfox?
h:t} cy{ dGqfno, sfg"g dGqfno -d'2f dfldnfsf] ;Gbe{_, g]kfn /fi6 j}s
+ , dxfn]vf lgoGqs
sfof{no, k|bz
] tyf :yfgLo ;/sf/;+usf] o;sf] ;DjGw / ;Ldfsf] :ki6tf x'g' kg]{ b]lvG5 .
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s'g} klg ;+:yfn] /fhg}lts jf sfg"gL j}wtf k|fKt ug{ ;s]g eg] To;sf] cf}lrTo ;dfKt eP/
hfG5 t;y{ s'g} sfo{sf/L cfb]z, dGqL kl/ifbsf] cf}krfl/s lg0f{o dfq s} cfwf/df xtf/df
o:tf] ;+:yf lgdf{0f ug'{ x'+b}g . o;sf] nflu klxnf ;+;baf6 P]g kfl/t x'g} kb{5 h;n] ubf{
;Dk"0f{ /fhgLlts bnx?n] ckgTj jf]w ug{ ;s"g .
;Dk"0f{ ;fj{hlgs If]qsf] ;'wf/ ljgf /fh:j k|zf;gsf] ;'wf/ dfq klg lbuf] / e/kbf]{ x'g} ;Sb}g o;
tkm{ klg pRr /fhgLlts tyf k|zf;lgs kbflwsf/Lx? ;+jb] gzLn x'g' lgtfGt cfj:os 5 .
(= lgisif{M
cGt/fli6o d'bf| sf]ifn] u/]sf] Ps cWoogn] :jfoQ /fh:j k|flws/0f :yfkgf u/]sf ljleGg clkm|sL d"ns
' x?df
hgzlQmsf] ;Lldt Ifdtf / e|i6frf/sf d'4f cem} sfod /x]sf, ;fgf tyf demf}nf s/bftfsf] k|zf;gdf
Wofg k'/fpg g;s]sf], sltko d"ns
' df ;'wf/sf] cj:yf lg/fzfhgs /x]sf] tyf /fh:j ;+sngdf ;d]t
vf;} a[l4 gePsf] pNn]v u/]sf] 5 . To;} u/L o:tf jf]8{ jf k|flws/0fsf] ;kmntf dGqLsf] e"ldsf / p;sf]
pQ/bfloTj;+u uf+l;g] u/]sf] hgfPsf] 5 . /fh:j k|zf;gdf o:tf :jfoQ ;+:yfn] sfo{Ifdtfdf ;'wf/ NofPsf]
jf gNofPsf] ;DjGwdf s'g} 7f]; k|df0f ;d]t gePsf] hgfPsf] 5 . ef/tsf] /fh:j ;+u7g gLlt / ;+/rgfdf
;'wf/sf nflu ;'emfj ug{ xfn} u7Lt Ps cfof]u (Tax Administration Reform Commission) n] s/
k|zf;gnfO{ a9L ljQLo / sfo{ut :jfoQtf k|bfg ug{, /fh:j ;lrjsf] kb vf/]h u/L af]8n
{ fO{ ltgsf] sfd
lhDdf lbg ;'emfjx lbPsf] 5 . o;jf6 o:tf :jfoQ ;+:yfx?sf] ;kmntfsf] cfwf/ eg]s} :jfoQtfsf] :t/
xf] eGg] b]lvG5 . To;}n] xfdLn] u7g ug{ /fh:j k|zf;gsf] :jfoQ jf]8s
{ f] cNksflng, dWosflng tyf
lbw{sflng sfo{of]hgf lgdf{0f gu/L k/Dk/fut sd{rf/LtGqLo k2tL / k|so[ f d} gof+ ;+:yfsf] z'?jftL kfOnf
cuf8L a9\g] xf] eg] e} /x]sf cGo jf]8{ of k|flws/0fsf] xfntdf of] ;+:yf klg ghfnf eGg ;lsb}g+ . o;
tkm{ ;dod} ;+jb] gzLn x'g lgtfGt cfjZos 5 . dhakalps@gmail.com
;Gbe{ ;fdfu|Lx?
!= pRr :t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! sf] k|ltj]bg .
@= s]lGb|o /fh:j jf]8{ u7g ;DjGwdf cWoog ug{ ul7t sfo{bnsf] k|ltj]bg, @)^^ .
#= cfGtl/s /fh:j :dfl/sf, @)&! / @)&@, cfGtl/s /fh:j ljefu, sf7df08f} .
$= /fh:j jf]8{ u7gsf k"j{zt{x?, k|sfz zdf{ 9sfn, sf/f]jf/ b}lgsdf k|sflzt n]v .
%= ;+3Lotfdf /fh:j k|zf;g, k|sfz zdf{ 9sfn, sf/f]jf/ b}lgsdf k|sflzt n]v .
^= /fh:j k/fdz{ ;ldltsf k|ltj]bgx?, cy{ dGqfno, l;+xb/jf/ .
&= cfGtl/s /fh:j ljefusf jflif{s k|ltj]bgx? .
*= eG;f/ ljefusf jflif{s k|ltj]bgx? .
(= cy{ dGqfno, /fh:j cg';Gwfg ljefu, eG;f/ ljefu tyf cfGtl/s /fh:j ljefusf ljleGg k|sfzg tyf
j]j;fO6df /x]sf] ;fdfu|Lx? .
!)= ljleGg cf=j=sf jh]6 jStJox?, cy{ dGqfno, l;+xb/jf/ .
!!= cfGtl/s /fh:j ljefusf] Joj:yfkg uf]li7, @)&# df k|:t't ljleGg sfo{kqx? .
!@= www.oecd.org.
!#= ef/t, j+unfb]z, kfls:tfg nufotsf /fh:j k|zf;g ;+rfng ug]{ lgsfosf j]j;fO6x? .
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k|sfz kf}8]n
lgb]{zs
cfGtl/s /fh:j ljefu
!= cjwf/0ff / k[i7e"ld
;fj{hlgs j:t' tyf ;]jfx?sf] ljt/0fsf nflu /fHonfO{ cfly{s >f]t ckl/xfo{ x'G5 . /fHo ;+rfngsf nflu
cfjZos cfly{s >f]tsf] kl/k"lt{sf nflu /fh:j ;+sng k|dv
' cfwf/ xf] . /fHof/f lgld{t sfg"g cg';f/ dfq
/fh:j k|zf;gn] /fh:j ;+sngsf] clwsf/ k|fKt u/]sf] x'G5 . /fh:j cGtu{t klg ljz]if u/L s/ /fh:j /
u}x| s/ /fh:jsf] of]ubfg /xG5 . To:t} u/L s/ /fh:jdf k|ToIf s/ cGtu{t cfos/, ;+klQs/ cflb kb{5g\
eg] ck|ToIf s/ cGtu{t d'No clej[l4 s/, laqmL s/, cGtMz'Ns nufotsf s/x? kb{5g\ .
;fdfGotof s'g} k|ToIf k|ltkmnsf] cfzf gu/L /fHonfO{ sfg"gL ?kdf e'QmfgL ul/g'kg{] clgjfo{ cfly{s
bfloTjnfO{ s/ eGg] ul/G5 . /fHof/f sfg"gL ?kdf s'g} lglZrt j:t', ;]jf jf ;+klQsf] pkef]udf
jf cfDbfgL h:tf ljifox?df s/f/f]k0f ul/Psf] x'G5 / o:tf] s/ ltg{] lglZrt ;do ;d]t kl/eflift
ul/Psf] x'G5 . s/ ltg{'kg{] bfloTj ePsf] To:tf] JolQm jf lgsfon] tf]lsPsf] ;do ;Ldf leqdf ;f]
s/sf] e'QmfgL ug{ afFsL /x]df To;nfO{ s/ aSof}tf elgG5 . The Organization for Economic
Cooperation and Development (OECD) n] s/ aSof}tfnfO{ "Taxes due to government but
not paid . Other arrears in receipts could arise from non-payment of loans by government
or nonpayment of bills for government services . " elg kl/eflift u/]sf] kfO{G5 .
@= ljifoj:t'sf] dxTj
/fh:j ;+sngsf] Oltxf;b]lv g} s/ aSof}tfsf] kf6f] klg ;Fu;Fu} /fh:j k|zf;gsf] c+z (Part & Parcel)
/xFb} cfPsf] b]lvG5 . xfnsf lbgx?df cfP/ o;sf] cfotg a9\b} hfg'n] s/ aSof}tf ;du| /fh:j
k|zf;gnfO{ g} r'gf}ltsf] ?kdf b]lv+b} cfPsf] 5 . :jefjtM s/ eg]sf] lgtfGt JolQmut cfDbfgLaf6
;/sf/L sf]ifdf hDdf ug{] cfly{s bfloTj ePsf] x'bF f :jtM:km"t?{ kdf s/ ltg{ lxlRsrfpg' s/bftfx?sf]
dfgjLo :jefj g} xf] . cfly{s ?kdf ;d[4 tyf ljsl;t /fi6x?df ;d]t s/ 5nL Pj+ s/ kG5\ofpg] tyf
aSof}tf /xg] ;dfrf/x? ;'Gg / k9\g kfOG5 . xfd|f] h:tf] Go"g ljsl;t b]zdf hxfF oy]i6 ?kdf cfwf/e"t
;fj{hlgs ;]jf tyf ;'ljwfx? hgtf ;dIf /fHon] k|jfx ug{ ;s]sf] 5}g / s/bftfx?nfO{ pgLx?n] lt/]sf]
s/sf] cf}lrTo k"0f{?kdf k|dfl0ft ug{ ;s]sf] 5}g, s/ ltg{] rfxgf / pTk|/] 0ff s/bftfx?df ljsf; x'g
;ls/x]sf] 5}g, kl/0ffd :j?k s/ aSof}tfsf] ;d:of r'gf}ltk"0f{ /xFb} cfPsf] 5 . aSof}tf s/ Joj:yfkgsf
nflu ljz]if u/L @ j6f kIfx? dxTjk"0f{ x'G5g\ . klxnf], aSof}tf s/sf] s/bftf klxrfg ;lxtsf] :ki6
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clen]vf+sg tyf bf]>f], aSof}tf s/ c;'nLsf nflu s/ k|zf;gsf] k|of; . cBfjlws aSof}tfsf] nut
lagf s/ c;'nLsf nflu s/ k|zf;gsf] k|of; k|efjsf/L x'g ;Sb}g .
@)&# cfiff9 d;fGt;Ddsf] cfGtl/s /fh:j ljefu cGtu{tsf sfof{nox?sf] jf:tljs zLif{sut s/
aSof}tf ljj/0f (Integrated Tax System cg';f/_
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105070
cf=j= @)^(&), @)&)&!, / @)&!&@ df qmdzM ?= !# cj{ @ s/f]8, ?= !# ca{ #% s/f]8 / ?= !

ca{ ^) s/f]8 aSof}tf km/kmf/s ePsf] b]lvG5 . ut cf=a= df cfos/tkm{ aSof}tf ;dfof]hg ?= !) ca{
*$ s/f]8 / aSof}tf ;+sngtkm{ # cj{ !^ s/f]8 ;fy} d"Noclej[l4 s/tkm{ aSof}tf ;dfof]hg ?= $ cj{ !)
s/f]8 / aSof}tf ;+sngtkm{ # ca{ $) s/f]8 u/L hDdf ?= @! ca{ %) s/f]8 aSof}tf ;dfof]hg tyf c;'nL
ePsf] kfOG5 . s/ km5\of{6} cfof]uaf6 ePsf sfd sf/jfxLsf sf/0fn] pQm /sd ;dfof]hg tyf c;'nLdf
6]jf k'us
] f] b]lvG5 . cfly{s aif{ cg'?k ljefusf] aSof}tf /sdsf] ptf/ r9fj lgDg adf]lhd /x]sf] 5M .
:dfl/sf @)&#
174
cf=j=sf] z'?df
aSof}tf /sd ? s/f]8df
2062/63
226
2063/64
364
2064/65
661
2066/66
828
2066/67
1234
2067/68
2919
2068/69
1587
2072/73
2224
2073/74
1960
;|f]t M jflif{s k|ltj]bg @)^^^& / IT System
o;/L s/ aSof}tf a9\b} hfg'n] s/ k|zf;gdf r'gf}lt ylkPsf] t 5Fb5

} eg] csf{ tkm{ aSof}tf Joj:yfkgsf]
kf6f] dxTjk"0f{ x'g uPsf] 5 . cfFs8fnfO{ ljZn]if0f ug{] xf] eg] ut cf=j= sf] ljefusf] s"n /fh:j c;'nL
nIo ?= @ vj{ $ cj{ $@ s/f]8sf] t'ngfdf hDdf jf:tljs aSof}tf ?= !( ca{ ^) s/f]8sf] cg'kft (=^
k|ltzt /x]sf] b]lvG5 . Aofh, z'Ns, hl/jfgf ;d]tsf] aSof}tfsf] t'ngfdf of] k|ltzt cem a9\g] b]lvG5 .
To:t} k|rlnt d"Nosf] s"n ufx{:y pTkfbg ?= @@$( ca{sf] t'ngfdf of] cg'kft sl/a ! k|ltzt x'g] b]lvG5 .
o;af6 klg aSof}tf Joj:yfkgsf] ;Gbe{df /fHosf] cfly{s kIfsf] dxTjnfO{ cf+sng ug{ ;lsG5 .
:dfl/sf @)&#
175
xfn bzsf}+ k'/fgf / gofF aSof}tfx?nfO{ ;dfg sfo{k|lqmofaf6 Joj:yfkg ug{ vf]h]sf] b]lvG5
h'g :jefjtM k|efjsf/L x'g] ;+efjgf sd /xG5 . aSof}tfnfO{ lglZrt cfwf/df juL{{s/0f u/]/
Joj:yfkg ug{ ;lsPsf] 5}g .
!= ljBdfg sfg"gL Joj:yf
s/ aSof}tf Go"lgs/0f tyf c;'nLsf nflu s/ k|zf;gsf] e"ldsf cx+ /x]sf] x'G5 . xfd|f] ;+be{df
s/ aSof}tfnfO{ ;"rgf k|0fflndf cfwfl/t (Web-Based) /x]/ Aoj:yfkg ug{] k|of; ul/Fb} cfPsf]
5 . s/nfO{ /fHosf] ;+klQsf] ?kdf dgg\ ul/g] x'Fbf aSof}tf c;'nLnfO{ sfg'gL /fHosf] k|lti7fsf]
?kdf ;d]t x]g{] ul/G5 . k|To]s gful/ssf] ;+klQnfO{ ;+j}wflgs xs k|Tofe"lt /x]sf] cj:yfdf s/
aSof}tf ;+sng tyf sf/jfxL xNsf ?kdf sfof{Gjog ug{ ;lsg] ljifo xf]Og . t;y{ s/ aSof}tf
;+sngnfO{ k|efjsf/L agfpgsf nflu ;DjlGwt If]qut P]g lgodx?df ljleGg Joj:yfx? ePsf]
kfOG5 . o:tf Joj:yfx? ;+aGwdf tklzndf ;+If]kdf rrf{ ul/G5M
cfos/ P]g, @)%* sf Joj:yfx?M
cfos/ P]g, @)%* sf] kl/R5]b @) cGtu{tsf ljleGg bkmfx?df aSof}tf s/ ;+sng ;+aGwL lgDg
Joj:yfx? u/]sf] 5M
bkmf !)# s/sL u/L a'emfpg' kg{] /sdnfO{ cGo lsl;dn] ug{k' g{] e'QmfgLnfO{ eGbf cu|flwsf/ lbg'kg{] .
bkmf !)$ aSof}tf /fVg] JolQmsf] ;+klQdf g]kfn ;/sf/sf] bfaL l;h{gf x'g] .
bkmf !)% bfaL u/]sf] ;+klQsf] lnnfd ljqmL u/L aSof}tf c;'n ug{ ;lsg] .
bkmf !)^ s/ aSof}tf /fVg] JolQmnfO{ g]kfn aflx/ hfg /f]s nufpg ;lsg] .
bkmf !)& aSof}tf /fVg] lgsfosf clws[t sd{rf/LnfO{ s/ a'emfpg lhDd]jf/ agfOPsf] .
bkmf !)* k|fks / lnlSj8]6/ jf aSof}tf s/ c;'n ug{ ;Sg] Joj:yf .
bkmf !)( aSof}tf /fVg] s/bftfnfO{ /sd a'emfpg' kg{] bfloTj ePsf] t]>f] AolQmaf6 s/ c;'n
ug{ ;Sg] Joj:yf .
bkmf !!) aSof}tf /fVg] u}/ afl;Gbf JolQmsf] Ph]G6af6 s/ c;'n ug{ ;Sg] Joj:yf .
bkmf !!) aSof}tf /fVg] s/bftfnfO{ s/ c;'nLsf nflu lhNnf cbfntdf d'2f bfo/ ug{ ;Sg] Joj:yf .
d'No clej[l4 s/ P]g, @)%@ sf Joj:yfx?M
d'No clej[l4 s/ P]g, 2052 sf] bkmf 21 df aSof}tf s/ c;'nL ;+aGwdf lgDg Joj:yf x? u/]sf] kfO{G5M
bkmf @! -s_ s/bftfnfO{ lkmtf{ ug{'kg{] /sd eP To;df sf u/]/ .
bkmf @! -v_ s/bftfsf] rn crn ;+klQ sAhf u/]/ .
bkmf @! -u_ s/bftfsf] ;+klQ lnnfd laqmL u/]/ .
:dfl/sf @)&#
176
bkmf @! -3_ ljQLo ;+:yfdf /x]sf] s/bftfsf] /sdaf6 sf ug{ nufP/ .

bkmf @! -_ ;/sf/L lgsfoaf6 s/bftfn] kfpg] /sdaf6 sf ug{ nufP/ .
bkmf @! -r_ s/bftfnfO{ ltg{'kg{] bfloTj ePsf] t]>f] AolQmaf6 bfaL u/]/ .
bkmf @! -5_ s/bftfsf] cfoft lgof{t / cGo sf/f]af/ /f]Ssf u/]/ .
bkmf @! -h_ s/bftfnfO{ g]kfn aflx/ hfg /f]s nufP/ .
;fy} tf]lsPsf] ;dodf cfos/ / d"No clej[l4 s/ e'QmfgL gug{] s/bftfnfO{ ;do cjwL cg'?k Aofh
tyf yk b:t'/ c;'n ug{] Joj:yf ;d]t P]gdf /x]sf] 5 .
cGtMz'Ns P]g, @)%* sf] bkmf @@ df aSof}tf cGtMz'Ns /sd aSof}tf /fVg] AolQmaf6 cGtMz'Ns
clws[tn] ;/sf/L afFsL ;/x c;'n pk/ ug{ ;Sg] Joj:yf /x]sf] 5 . ;fy} P]g adf]lhd a'emfpg'kg{]
cGtMz'Ns /sd Dofb leq ga'emfPdf a'emfpg afFsL /x]sf] /sddf k|lt lbg )=)% k|ltztsf b/n]
ljnDa z'Ns nfUg] Joj:yf ;d]t /x]sf] 5 .
;fdlos s/ c;'n P]g, @)!@ sf] bkmf -&_ sf] pkbkmf ^ / * n] Dofbleq :jf:Yo ;]jf s/ tyf ljj/0f
ga'emfPdf hl/jfgfsf] Aoj:yf ;fy} s/ clws[tn] To:tf] s/ aSof}tf /fVg] AolQm jf lgsfosf] sf/f]af/
aGb ug{ cfb]z lbg ;Sg] ;Ddsf] clwsf/ k|bfg u/]sf] 5 . ;f]xL P]gsf] bkmf -*_ sf] pkbkmf ^ n] Dofbleq
lzIff ;]jf z'Ns tyf ljj/0f ga'emfPdf dfly plNnlvt k|sf/ s} sfg"gL Joj:yf u/]sf] 5 .
P]gsf Joj:yfx?sf] k|of]u u/L sfg"gL sf/jfxL cufl8 a9fpFbf sfof{nout k|lqmofx?df Ps?ktf
NofO{ sfg"gL sf/jfxLaf6 k|efjsf/L ?kdf aSof}tf ;+sng ug{] k|of]hgsf nflu ldlt @)&#@# ut]
ljleGg k|lqmof Pj+ Joj:yfx?nfO{ :ki6 kfb{} dftxtsf sfof{nox?df kl/kq ePsf] 5 . ;fy} ljleGg
;dox?df aSof}tf Joj:yfkgsf nflu ;fGble{s kl/kqx? ljefuaf6 hf/L x'Fb} cfPsf 5g\ .
cfGtl/s /fh:j ljefu tyf cGtu{tsf sfof{nox? xfn sl/j Web-Based clen]vf+sgtkm{ cled'v
x'Fb} uPsf] x'Fbf s/ aSof}tfsf] nutdf qmlds ?kdf ;'wf/ x'Fb} cfPsf] b]lvG5 . tyflk cfzftLt ?kdf
;'wf/sf nflu yk k|of; cfjZos 5 .
$= aSof}tf ;DjGwL ;d:of
s/ jSof}tfn] /fHosf] cfly{s cfDbfgLdf gsf/fTds c;/ t kf5{ g}, ;dodf s/ ltg{] / pRr
s/;xeflutf hgfpg] OdfGbf/ s/bftfx?sf] dgf]jndf ;d]t lu/fj6 Nofpg ;S5 . t;y{
cfly{s lxtsf cnfjf /fHosf] pkl:ylt / s/k|zf;gsf] Dignity sf nflu klg jSof}tf c;'nL
/ Aoj:yfkg h?/L x'G5 . aSof}tf hlt k'/fgf] x'Fb} uof], plt Joj:yfkgdf sl7gfO{x? ylkFb}
hfG5g\ . c+u|]hLdf Pp6f egfO{ 5M Every penny of tax that is not collected means a higher
tax for the law-abiding citizen who does pay on time .
ljz]if u/L jSof}tf Joj:yfkgsf ;DjGwdf @ lsl;dsf ;d:ofx? k|d'v ?kdf /x]sf 5g\
:dfl/sf @)&#
177
clen]vf+sgM
cfos/tkm{ ljefu cGtu{tsf ;a} sfof{nox?af6 k"0f{ ?kdf k'/fgf aSof}tfx? ljefusf] Arrears
Management System df k|ljli6 gul/Psf] .
@)%* ;fn eGbf klxn] nut sfod ePsf t/ :yfoL n]vf g+a/ k|fKt gu/]sf s/bftfx?sf]
aSof}tf Joj:yfkgnfO{ ;xlhs/0f ug{ g;lsPsf] .
@)%* ;fneGbf k'/fgf cfos/sf] aSof}tfx?sf] ;Gbe{df System n] :jtM Aofhsf] u0fgf gug{]
x'Fbf jf:tljs aSof}tf cBfjlws x'g g;s]sf] .
s/ lgwf{/0f ePsf] /sdnfO{ System df k|ljli6 ug{] hgzlQmnfO{ ;f] ;+aGwdf kof{Kt tflnd tyf
l;sfO{sf] cefjn] ;d]t aSof}tf clen]vf+sgdf ;d:of b]lvPsf] .
d"No clej[l4 s/tkm{ Audit Trial Report cWoog ug{] hgzlQmnfO{ tflndsf] cefj /x]sf] .
sfof{nosf] sfo{If]q cg'?k aSof}tfnfO{ ;DjlGwt sfof{nodf nut sfod ug{ g;lsPsf] ;d:of
;d]t /x]sf] . h;n] ubf{ Ps sfof{nodf aSof}tf /x]sf] s/bftfn] csf{] sfof{noaf6 s/r'Qmf
k|df0fkq k|fKt ug{] ;+efjgf /x]sf] .
d"No clej[l4 s/df h:tf] cfos/ / cGtMz'Nsdf :jrflnt aSof}tf clen]v cBfjlws x'g g;s]sf] .
c;'nLM
sfof{nox?af6 aSof}tf c;'nLsf ;Gbe{df s]xL 7f]; tyf pknlAwk"0f{ ;+sng e|d0f ul/Ptf klg
w]/}h;f] e|d0fx? s]jn tYof+s clej[l4sf nflu dfq u/]sf] b]lvPsf] .
;+sng e|d0fnfO{ aSof}tf c;'nLsf nflu uxg (Intensive) ljifosf ?kdf c+uLsf/ ug{ g;lsPsf] .
ljefuaf6 lgwf{/0f ul/g] sfo{ ;+kfbg nIo cGtu{t ;+sng e|d0fsf] ;+Vof clws eP/ ;d]t o;n]
;+j]bgzLntf k|fKt gu/]sf] x'g ;Sg] tkm{ ;d]t Wofg hfg' cfjZos b]lvPsf] .
c:jfefljs JolQmsf gfddf Joj;fo btf{ u/L t]>f] AolQmaf6 ePsf] sf/f]af/df aSof}tf /xg]
;+efjgf clws /x]sf] .
w]/} k'/fgf aSof}tfx?sf ;+aGwdf sltko aSof}tfsf] sf/0f, s/bftf klxrfg h:tf ;"rgfsf] sdL
;d]t aSof}tf Joj:yfkgsf] ;d:of /x]sf] .
aSof}tf /x]sf sltko s/bftfx?nfO{ g} cfkm\gf] aSof}tf /x]sf] ljifodf k"0f{ hfgsf/L k|bfg ug{ /
lgoldt ;+ks{df /xL c;'nLsf nflu bjfj l;h{gf ug{ Go"g dfq k|of; ul/Psf] .
s/ ;xeflutfsf] nflu s/bftfsf] r]tgf clej[l4 kof{Kt ?kdf x'g g;s]sf] .
aSof}tf c;'nLsf nflu ;DjlGwt sfg'gx?n] k|bfg u/]sf clGtd txsf] sfg'gL sf/jfxLsf k|lqmof
cufl8 a9fpg sfof{nox?df pbfl;gtf b]lvPsf] .
:dfl/sf @)&#
178
k|To]s s/bftfsf] sfg"gL sf/jfxL ubf{ 5'f5'} lg0f{o Pj+ k|lqmof adf]lhd yfngL ug{'kg{]df Psd'i6
?kdf sf/jfxL k|lqmof cufl8 a9fpg] u/]sf] ;d]t b]lvPsf] h;n] ubf{ s'g}klg lglZrt s/bftfnfO{
Follow-Up u/L sf/jfxL 6'+uf]df k'ofpg ;d:of b]lvPsf] .
k|foMh;f] aSof}tf c;'nL ;DjGwL sfg"gL sf/jfxL yfngL ubf{ k"0f{?kdf sfg"gL k|lqmofx? cjnDag
gx'Fbf sfg"gL sf/jfxL sdhf]/ x'g ;Sg] b]lvPsf] .
obfsbf ljefusf] Server df cfpg] ptf/ r9fjsf sf/0f ;d]t aSof}tf Joj:yfkgdf lljwf
cfpg] u/]sf] .
sfof{noaf6 ePsf] s/ lgwf{/0f pk/ k'g/fj]bgdf hfg] k|j[lQ a9\b} hfg' tyf k'g/fj]bgdf uPsf
s/bftfx?sf] lg0f{o, km};nf ;dodf x'g g;Sgfn] ;d]t clkn aSof}tfsf] cfotg a9\bf] 5 .
d"No clej[l4 s/sf] yfngL ePsf] sl/a @ bzs lalt;Sbf klg cem} laqmLs/ tkm{ pNn]Vo /sd
aSof}tf /xg' s/ k|zf;gsf] ;d:of tyf r'gf}tLsf ?kdf /x]sf] 5 .
;/sf/L :jfldTjdf /x]sf lgsfox?sf] ;d]t aSof}tf oyfjt\ /lx/xg' .
aSof}tf Joj:yfkg lgb{]lzsf lgdf{0f s} r/0fdf /lx/xg' .
bzsf}+ k'/fgf / gofF jSof}tfx?nfO{ ;dfg sfo{k|lqmofaf6 Joj:yfkg ug{ vf]lhg' .
!= cGt/f{li6o cEof;M
s/ aSof}tf k|fo ;a} d'n'sx?df /x]sf] ;d:of xf] . o;sf] Joj:yfkgdf ljleGg d'n'sx?n] s]xL ;dfg
Pj+ s]xL k[ys cEof;x? cFufn]sf] kfO{G5 . a]nfotsf] ;Gbe{df x]bf{ ToxfFsf] :yfgLo lgsfon] c;'n
ug{] kl/ifb s/ (Council Tax) h'g ljz]if u/L ;DklQ dfly nufOg] s/ xf], olb s'g} s/bftfn] o:tf]
s/ aSof}tf /fv]df lgDg k|lqmofx? cjnDag ug{] ul/G5M
ltg{'kg{] aSof}tf /sd ;lxtsf] klxnf] & lbg] :d/0f ;"rgf
aSof}tf ltg{ !$ lbg] ;"rgf
aSof}tf /fVg] s/bftfnfO{ sf/jfxL z'? ug{ cbfntaf6 Liability Order k|fKt ug{] h;df
aSof}tf /sd / c;'nL k|lqmofdf ePsf] vr{ ;d]t s/bftfaf6 pk/ ug{] clwsf/ x'G5
a]/f]huf/ eQf, k]G;g qm]l86 h:tf s/bftfn] k|fKt ug{] e'QmfgLaf6 sf u/]/
s/bftfn] sfd ug{] lgsfoaf6 kfpg] kfl/>ldsaf6 sf u/]/
Bailiffs h:tf Enforcement Agents sf] k|of]u u/]/ h;n] cbfntaf6 k|fKt clwsf/ cg'?k
s/bftfsf] 3/df g} uP/ ToxfFsf h'g;'s} dfnj:t'x? sAhf u/]/ ;d]t aSof}tf c;'n ug{ ;S5g\
s/bftfsf] 3/hUuf laqmL u/]/, /
:dfl/sf @)&#
179
pk/f]Qm pkfox?af6 ;d]t k"0f{ ?kdf aSof}tf ;+sng x'g g;s]df clwstd # dlxgf;Dd
h]n rnfg .
To;} u/L cd]l/sfsf] ldlzug /fHo (Michigan State) df s/ aSof}tf c;'nLsf nflu Letter
of Inquiry hf/L ug{], Liens cyf{t\ s/bftfsf] ;DklQ /f]Ssf ug{], Joj;fosf] df}Hbft, d]lzg/L
nufotsf ;+klQ laqmL ug{], s/bftfn] /fHo jf cGo s'g} JolQmaf6 kfpg] Benefits x?df Levy
nufpg], Private Collection Agencies x?af6 aSof}tf s/ ;+sng ug{ nufpg], s/bftfsf]
s'g} Joj;fosf] cg'dltkq vf/]h ug{] h:tf ljlwx? cEof;df /x]sf] b]lvG5 . o;/L aSof}tf s/
;+sngsf nflu lghL If]qsf] pkof]u ;d]t /fHon] u/]sf] b]lvG5 .
To:t} ;+o'Qm clw/fHo a]nfotsf] /fh:j k|zf;g lgsfo HM Revenue & Customs (HMRC)
cGtu{t Tax Disputes Resolution Board sf] Joj:yf u/]/ s/ k|zf;g / s/bftfaLrsf] ljjfb
lg?k0f u/L s/ aSof}tf Go"g ug{] k|of; ul/Psf] kfO{G5 . s/ ljjfb ;dfwfgsf nflu /l;ofdf
Administrative Alternatives sf] Joj:yf u/]sf] kfO{G5 h;df Auditor's Tax Office, Superior
regional tax office, Federal Tax Service u/L txdf s/bftfsf] clknsf] ;'g'jfO{ u/L ljjfb
;dfwfg ug{] Joj:yf u/]sf] kfO{G5 . To;}u/L aSof}tf Joj:yfkgsf ;+aGwdf aSof}tfnfO{ lglZrt
cfwf/df juL{s/0f ug{] cGt/f{li6o k|rng ;d]t /x]sf] kfO{G5 .
@= ;d:of ;dfwfgsf pkfoM
Psftk{ a9\bf] s/ aSof}tfsf] ;d:ofnfO{ ;dfwfg ug{ aSof}tf s/sf] nut jf:tljs / r':t
/fVg' kg{] b]lvG5 eg] csf{tkm{ aSof}tf c;'nLsf nflu gLltut tyf sfo{ut?kdf ;Daf]wg
x'g' kg{] cfjZostf b]lvPsf] 5 . s/ aSof}tf Aoj:yfkgsf nflu ljBdfg P]g, sfg"g, gLlt
lgodx? ckof{Kt /x]sf] eGg ;lsg] cj:yf 5}g, d'Vo sdhf]/L eg]sf] s/ k|zf;g / sfo{/t
hgzlQmsf] aSof}tf Joj:yfkg k|ltsf] dxTj, ;+j]bgf, k|of;, hfFu/ / pT;fx g} xf] . tyflk
aSof}tf Joj:yfkgsf nflu lgDg ljifox? k|efjsf/L x'g] b]lvG5g\
!= Integrated Tax System nufotsf cfGtl/s s]GLo tYof+s k|0ffnLnfO{ ;b[9 agfpFb}
cfos/tkm{ ;a} k'/fgf aSof}tfx? ljefusf] System df k|ljli6 ug{] .
@= s/ lgwf{/0f /sdnfO{ System df k|lji6L ug{] hgzlQmnfO{ kof{Kt tflnd k|bfg ug{] .
#= sfo{If]q cg'?k aSof}tfnfO{ ;DalGwt sfof{nodf nut ;fg{] sfo{ zL3| ;+kGg ug{] .
$= ;+sng e|d0fnfO{ aSof}tf c;'nLsf nflu uxg (Intensive) ljifosf ?kdf c+uLsf/ ug{
kl/kf6L a;fNg] . o;sf nflu ljefuaf6 lgwf{/0f ul/g] sfo{ ;+kfbg nIo cGtu{t ;+sng
e|d0fsf] ;+Vof s]xL Go"g ug{] t/ ;+sng e|d0f b]lv sfg"gL sf/jfxLsf] r/0f;Dd k'Ubf eP
u/]sf sfd sf/jfxLx?sf] k|ltj]bg clgjfo{?kdf ljefudf k7fpg] Joj:yf ug{] .
%= s/ aSof}tf /x]sf s/bftfx?sf] ;"rL cfjlws ?kdf kqklqsfdf k|sfzg ug{] .
^= cfos/ aSof}tf /x]sf s/bftfx?sf] d"No clej[l4 s/ tkm{ qm]l86 afFsL 5 jf d"No clej[l4
:dfl/sf @)&#
180
s/ aSof}tf /x]sf s/bftfx?sf] cfos/ tkm{ eg] a9L s/ bflvnf 5 eg] sfof{noaf6 sfg"g
;Ddt tl/sfn] lg0f{o u/L aSof}tf ;dfof]hg ug{] .
&= w]/} k'/fgf / Go"g cfly{s dxTjsf cfos/ aSof}tfnfO{ gLltut ?kdf km/kmf/s ug{] .
*= aSof}tfsf] Aging & Classification u/L ;f]xL cg'?k Joj:yfkg ug{] .
(= c:jfefljs JolQmsf gfddf Joj;fo btf{ u/L t]>f] AolQmaf6 ePsf] sf/f]af/df x'g] aSof}tf
Go"g ug{ To:tf] btf{ k|lqmofdf w/f}6L dfu ug{ ;Sg] sfg"gL Joj:yf ug{] .
!)= s/ lgwf{/0f kZrft\ dfu sfod u/L s/ bflvnf ug{] Dofb e'Qmfg ePkl5 ;f] aSof}tf
;DjlGwt s/ clws[t/sfof{no k|d'vsf] Desktop df Blink x'g] u/L ljefusf] System
ljsf; ug{ ;s]df gofF aSof}tfx?sf] Follow-Up k|efjsf/L x'g] .
!!= aSof}tf c;'nLsf nflu clGtd txsf] sfg"gL sf/jfxL kl/0ffdd'vL x'g] b]lvPtf klg sfof{nox?af6
o; ljifodf 7f]; k|lqmof cjn+ag u/L pT;fxhgs sfo{;k+ fbg x'g g;s]sf] cj:yfdf pRr /
k'/fgf aSof}tf /x]sf s/bftfx?sf] 5gf}6 u/L sfo{ ;+kGg ug{ ljefu / sfof{noaLr lgoldt
;+ks{, ;xsfo{ / ;dGjo a9fpg lgtfGt cfjZos b]lvG5 . To:t} ;+sng e|d0f, sfg"gL sf/jfxL
h:tf k|lqmofut sfo{;k+ fbg nIox?eGbf sfof{nosf] s"n /fh:j c;'nLsf] t'ngfdf jf:tljs
aSof}tf lglZrt k|ltztdf sfod /fVg] jf o:t} cGo s'g} kl/0ffdd'vL (Result-Based)
nIo lgwf{/0f ePdf sfof{nosf] aSof}tf cg'udg / ;+sng tTk/tf j[l4 x'g] / aSof}tf c;'nLsf
gjLgtd\ cEof;x?sf] klxrfg x'g ;Sg] ;+efjgf ;d]t /xG5 .
!@= sfg"gL sf/jfxLsf] k|lqmofdf sfof{nosf] lg0f{o, ;DjlGwt P]gsf] bkmfsf] pNn]v cflb h:tf
cIf/zM sfg"gL r/0fx? cIf/zM kfngf ug{] .
!#= aSof}tf ;+sngsf qmddf xfn sfg'gL sf/jfxL cGtu{t a}s
+ vftf /f]Ssf / hUuf /f]Ssfsf] k|jl[ Q
a9\bf] 5 . P]gn] k|bfg u/]sf cGo clwsf/x? h:tf] t]>f] JolQmaf6 s/ c;'nL, lgsfosf clws[t
sd{rf/L dfly bjfj l;h{gf h:tf Joj:yfx?sf] ;d]t ;dfgfGt/ k|of]u kmnbfoL x'g ;S5 .
!$= s/bftf / s/ k|zf;gaLr lgwf{/0f ePsf] s/ ;+aGwdf ljjfb pTkGg ePdf pQm s/
aSof}tfsf] ?kdf /xg] k|jn ;+efjgf /xG5 . t;y{ cGt/f{li6o cEof;x? cg'?k s/bftf / s/
k|zf;glar pTkGg s/ ljjfb ;dfwfgsf nflu xfd|f] kl/j]z ;'xfpFbf] k|zf;lgs dWo:ytf
;ldlt/af]8{ sf] gLltut cjwf/0ff k|efjsf/L x'g ;S5 .
!%= aSof}tf ;+sngsf] s'g} cfofddf lghL If]qsf j:t'ut tyf ljifout ;+3 ;+:yfx?nfO{ pgLx?sf] ;d]t
lxt x'g] u/L ;xefuL u/fP/ k|efjsfl/tf xfl;n ug{ ;lsg] ;+efjgf ;+aGwdf cWoog ug{' cfjZos
b]lvG5 . jt{dfg cj:yfdf k|To]s s/bftf s'g} g s'g} To:tf lgsfox?;Fu cfj4 x'g] qmd ljsl;t
ePsf] x'bF f aSof}tf ;+sngdf lghL If]qsf] ;fem]bf/L kmnbfoL x'g ;Sg] cg'dfg ug{ ;lsG5 .
!^= ;/sf/L :jfldTjdf /x]sf lgsfox?sf] aSof}tf ;+aGwdf /sd ljlgof]hg u/]/ aSof}tf
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181
km/kmf/s ug{] jf ldGxf ug{]tkm{ kxnsbdL lng'kg{] b]lvG5 .

!&= aSof}tf Joj:yfkgnfO{ gLltut ?kdf k|efjsf/L agfpg aSof}tf Joj:yfkg lgb{]lzsf
oyfzL3| lgdf{0f ug{] .
!*= cf}lrTo x]/L aSof}tf s/ ltg{ ls:tfaGbLsf] ;'ljwfnfO{ k|f]T;fxg ug{] .
!(= ;fk]lIfs?kdf clws aSof}tf /xg] sf/f]af/ tyf s/bftfsf] k|s[lt x]/L e'QmfgLdf clu|d s/sL
(Tax Deducttion at Source) tyf ;|f]tdf s/ ;+sng (Tax Deducttion at Source-TCS) h:tf
gjLgtd cjwf/0ffnfO{ gLltut ?kdf ug{] . ;+o'Qm pkqmd 7]Ssf (Joint Venture Contract)
tyf cGo /fh:j aSof}tfsf ;+efljt If]qx?df o; Joj:yfn] s/ aSof}tf /sdsf] cfotg 36fpg
;xof]u k'Ug] b]lvG5 .
#= lgisif{M
/fHon] j}wflgs ?kdf k|fKt ug{'kg{] s/ /fh:j lglZrt ;do ;Ldf leqdf k|fKt gu/]df s/
aSof}tfsf] ?kdf /xg] / o;sf] a9\bf] qmdn] /fHosf] cfly{s ;fdYo{df g} x|f; cfpg] x'Fbf cfhsf]
hl6n aGb} uPsf] /fh:j k|zf;gdf aSof}tf Joj:yfkg r'gf}ltk"0f{ x'Fb} uPsf] 5 . o:tf r'gf}ltx?sf]
;fdgf ug{ d'VotM /fh:j k|zf;gsf] k|of;, bIftf Pj+ k|efjsfl/tf g} cfwf/e"t kIf xf] . sfo{ut
kl/;"rsx?sf] tYof+s yk ug{ eGbf klg s/ ;xeflutf a9fpgsf nflu sfo{ut kl/;"rsx?sf]
lgwf{/0f ul/Psf] jf:tljstf dgg\ ug{ cfjZos 5 . ;fy} s/ ;xeflutfsf] nflu s/bftfsf] r]tgf
clej[l4, cGt/f{li6o cEof; cg'?k kl/j]z ;'xfpFbf] df}lns ;Ifd gLltut Joj:yf Pj+ P]gn] k|bfg
u/]sf clwsf/x?sf] lgjf{w k|of]u h:tf ljifonfO{ ;d]t aSof}tf Joj:ygkg Pj+ c;'nLsf dxTjk"0f{
kIfx?sf] ?kdf bo+ud ug{' h?/L 5 .
;Gbe{ ;fdu|L
!= Organization for Economic Cooperation & Development accessed july, 2016 www.oecd.org.
@= jflif{s k|ltj]bg cf=j= @)&!&@, cfGtl/s /fh:j ljefu, @)&@ .
#= d"No clej[l4 s/ P]g, @)%@ .
$= cfos/ P]g, @)%* .
%= HM Revenue & Customs, accessed july, 2016.
http://www.gov.uk/government/organisations/hm-revenue-customs.
^= State Of Michigan, accessed july, 2016,www.michigan.gov/taxes.
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cGtMz'Ns s/sL / lkmtf{

/fh s'df/ vltj8f
lgb]{zs
cfGtl/s /fh:j ljefu
s= cGtMz'Ns s/sL -qm]l86_
!= k[i7e"dL
s/ sfg'g adf]lhd btf{ ePsf] s/bftfn] s/of]Uo j:t' jf ;]jfsf] vl/b jf k}7f/Ldf lt/]sf] s/ ;f]xL
j:t' jf ;]jf jf ;f] af6 tof/L kbfy{ agfO{ laqmL ubf{ laqmLdf ;+sng u/]s]f s/df ;dfof]hg ug{
kfpg] u/L ;'ljwf k|bfg ul/Psf] x'G5 . h;nfO{ s/sL -Tax Credit Adjustment_ elgG5 . o:tf]
s/sLsf] ;'ljwf d"No clej[l4 s/ tyf cGtMz'Ns h:tf ck|ToIf s/df k|bfg ul/Psf] x'G5 . s/sL
-Tax Credit Adjustment_ ;'ljwf ck|ToIf s/sf] ;'Gb/ kIf xf] . cGtMz'Ns k|zf;gdf ;dofg's"n
;'wf/ tyf kl/dfh{g e} s/sLsf] ;'ljwf ;d]t yk ePsf] 5 h'g cGtMz'Ns k|zf;gnfO{ k/Dk/fut
k|0ffnLaf6 cfw'lgstf tkm{ n}hfg] Ps dxTjk"0f{ sbdsf] ?kdf lng ;lsG5 .
@= sfg'gL Joj:yf
cGtMz'Ns k|zf;gdf s/sL ;'ljwfsf] ljut Tolt k'/fgf] 5}g . cGtMz'Ns P]g, @)%* df cfly{s ljw]os,
@)^% af6 s/sL ;DaGwL k|fjwfg yk e} @)^* ;fn ;Dd lgDg Joj:yf sfof{Gjogdf lyof] .
Jofkfl/s k|of]hgsf nflu cGtMz'Ns nfUg] j:t' jf ;]jfsf] vl/bdf jf k}7f/Ldf lt/]sf] cGtMz'Ns
To:tf] j:t' jf ;]jf laqmL ubf{ ltg'{kg]{ cGtMz'Nsdf sf ug{ kfO{g] .
s/sl ;DaGwL o:tf] Joj:yf k|efjsf/L b]lvPg . lsgsL g]kfnsf] ;Gbe{df cGtMz'Ns ef}lts lgoGq0f
k|0ffnL cGtu{tsf a:t'sf] xsdf a:t' pTkfbg u/L lgisf;g ubf{sf] avt g}, :jo+ lgisf;g k|0ffnL
cGtu{tsf a:t' -r'/f]6 tyf ;"tL{hGo kbfy{ afx]s_ sf] xsdf laqmL lahs hf/L ubf{sf avt tyf
k}7f/L ubf{ eG;f/ ljGb"df g} lgwf{/0f / c;'n pk/ ul/G5 .
t/ j:t' jf ;]jfsf] vl/b laqmL Jofkf/ -Trading Business) sf] cGo txdf cGtMz'Ns lgwf{/0f / c;'n
pk/ ug]{ Joj:yf gePsf]n] pTkfbg / k}7f/L afx]s vl/b laqmL Jofkf/sf] txn] s/sL bfjL gugf{n]
To:tf] ;'ljwf k|efjsf/L ePsf] b]lvPg . To;}n] cGtMz'Ns s/sl ;DjGwL Joj:yfnfO{ k|efjsf/L jgfpg
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cGtMz'Ns nfUg] j:t' pTkfbg ubf{ vkt ePsf] sRrf kbfy{df lt/]sf] cGtMz'Ns tof/L j:t' lgisf;g
ubf{ ltg'k{ g]{ cGtMz'Nsdf sf ug{ kfO{g] u/L cfly{s ljw]os, @)^* af6 ;+zf]wg ePsf] xf] .
s/sL ;DaGwdf xfnsf] Joj:yf
cGtMz'Ns P]g, @)%* sf] bkmf #s-#_ n] cGtMz'Ns nfUg] j:t' pTkfbg ubf{ vkt ePsf] sRrf kbfy{df
lt/]sf] cGtMz'Ns tof/L j:t' lgisf;g ubf{ ltg'k{ g]{ cGtMz'Nsdf sf ug{ kfO{g5
] t/ :jo+ lgisf;g
k|0ffnL nfu" x'g] ;"tL{hGo kbfy{ pTkfbg ug]{ pBf]ux? afx]spBf]un] sRrf kbfy{ vl/b jf cfoft ubf{
lt/]sf] cGtMz'Ns tof/L j:t' laqmL ubf{ ltg'k{ g]{ cGtMz'Nsdf sf ug{ kfO{g5
] eGg] Joj:yf u/]sf] 5 .
To;}u/L pkbkmf % n] bkmf #s-#_ adf]lhd cGtMz'Ns sf ubf{ ;xfos sRrf kbfy{ / Kofls
;fdfu|Ldf lt/]sf] cGtMz'Ns sf ug{ kfpg] 5}g eGg] Joj:yf u/]sf] 5 .
pNn]lvt sfg'gL Joj:yfn] ef}lts lgoGq0f k|0ffnLdf cfwfl/t dlb/fhGo / :Jfo+ lgisfzg k|0ffnL
cGtu{tsf ;"tL{hGo kbfy{ pTkfbg ug]{ pBf]un] sRrf kbfy{ vktsf cfwf/df cGtMz'Ns sL ug{
kfp5 eg] ;"tL{hGo afx]ssf :jo+ lgisf;g k|0ffnLdf cfwfl/t pBf]ux?n] eg] vl/bdf lt/]sf] ;Dk"0f{
cGtMz'Ns g} sL ug{ kfpF5 .
t/ ;xfos sRrf kbfy{ tyf Kofls ;fdfu|Lsf] vl/bdf lt/]sf] cGtMz'Ns eg] ef}lts lgoGq0f k|0ffnL
tyf :jo+ lgisf;g k|0ffnL b'j} tkm{sf pBf]ux?n] sL ug{ gkfO{g] Joj:yf u/]sf] xf] .
#= ;d:ofx?M
cGtMz'NshGo kbfy{ pTkfbg ug]{n] dfq cGtMz'Ns sL ug{ kfpg], vl/b laqmL Jofkf/sf]
txn] eg] sL ug{ gkfpg] x'Fbf Jofkf/sf] txdf cGtMz'Ns 5nLsf] ;Defjgf a9]s]f .
;xfos sRrf kbfy{ / Kofls d]6]l/oN;sf] vl/bdf lt/]sf] cGtMz'Ns bfjL ug{ gkfpgfn]
r'xfj6sf cGo af6f]x? k|of]u x'g yfn]sf] .
;xfos sRrf kbfy{ / Kofls d]6]l/oN; cGtu{t s] s:tf j:t'x? kb{5g ;f]sf] JofVof
gePsf]n] s/sL ;DaGwdf k|zf;g ug{ ufx|f] ePsf] .
$= ;d:of ;dfwfgsf pkfox?,
dlb/fhGo kbfy{ tyf ;"tL{hGo kbfy{sf pTkfbssf] sfof{noaf6 lgoldt cg'udg tyf
lgl/If0f ug'{kg]{ .
cGtMz'NshGo kbfy{sf] vl/b laqmL Jofkf/sf] cGo txn] klg s/sL kfpg] u/L jf cfos/
tkm{ vr{ sL kfpg] u/L sfg'gL Joj:yf x'g'kg]{ .
;xfos sRrf kbfy{ / Kofls d]6]l/oN;sf] vl/bdf lt/]sf] cGtMz'Ns sL ug{ kfpg] jf
cfos/ tkm{ vr{ sL ug{ kfpg] u/L sfg'gL Joj:yf x'g'kg]{ .
pBf]u ljefu;+u ;dGjo u/L ;xfos sRrf kbfy{ / Kofls d]6]l/oN; cGtu{t s] s:tf
j:t'x? kb{5g\ ;f]sf] JofVof ug'{kg]{ .
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v= cGtMz'Ns lkmtf{
!= k[i7e"ld
lkmtf{ ;DaGwL Joj:yf k/Dk/fut cGtMz'Ns k|zf;gnfO{ cfw'lgstf tkm{ 8f]]ofpg] dxTjk"0f{ sbd
xf] . ;g\ !(%$ df k|mfG;jf6 d'=c=s/ z'? x'Fbf s/ sl / s/ lkmtf{ h:Tff ;'Gb/kIf ;dfj]z lyP .
oL ;'Gb/ kIfx? cGo s/x?df klg ;dfj]z ug'{k5{ eGg] dfGotf :j?k cGtMz'Nsdf klg z'? ePsf]
kfO{G5 . ;fdfGotof laqmLdf ;+sng u/]sf] eGbf vl/bdf lt/]s]f s/ a9L ePsf] v08df, ltg'{ gkg]{
s/ lt/]sf] k|dfl0ft ePdf s/bftfnfO{ g} lkmtf{ lbg] k|fjwfg g]kfndf d'=c=s/ P]g nfu' eP b]lv g} xf]
eg] cfos/ tkm{ klg a9L bflvnf s/ lkmtf{ lbg] k|fjwfg P]g nfu" eP b]lv s} xf] . t/ cGtMz'Nsdf
eg] s/ a9L bflvnf ePklg lkmtf{ lbg] Joj:yf lyPg . cGtMz'Ns k|zf;g k/Dk/fut / hl6n ePsf]
eGg] cf/f]k nfUb} cfPsf] ePklg ;do ;fk]If ePsf kl/jt{gnfO{ cfTd;ft ub}{ / cGo s/ sfg"g;+u
;fk]If agfpb} d'No clej[l4 s/df ePsf] s/ lkmtf{ h:tf] ;'Gb/ kIfnfO{ cGtMz'Nsdf klg ;dfj];
u/L cGtMz'NsnfO{ j9L ;'Gb/ jgfpg] k|of; :j?k cfly{s P]g, @)&@ n] cGtMz'Ns P]gdf ;+zf]wg u/L
cGtMz'Ns lkmtf{sf] k|fjwfg yk u/]sf] 5 .
cGtMz'NshGo j:t' lgsf;L ubf{ sL u/]/ ldnfg x'g g;s]sf] cGtMz'Ns lkmtf{ kfpg] Joj:yf ePsf] 5 .
o;n] s/bftfdf pT;fxsf] ;+rf/ u/]sf] 5 . cGtMz'Ns P]gdf ePsf] lkmtf{ ;DaGwL Joj:yfnfO{ @)&# a}zfv
! ut] b]lv nfu" x'g] u/L hf/L ePsf] cGtMz'Ns lkmtf{ k|lqmof ;DjGwL lgb]l{ zsfn] yk Jojl:yt u/]sf] 5 .
@= sfg'gL Joj:yf
cGtMz'Ns nfUg] j:t' pTkfbg u/L ljb]z lgsf;L ug]{ pBf]un] To:tf j:t' lgsf;L u/]sf] kl/df0f pTkfbg
ubf{ k|of]u ePsf] sRrf kbfy{ vl/b jf k}7f/L ubf{ lt/]sf] cGtMz'Ns pBf]uaf6 cGtMz'Ns nfUg] j:t' lgisfzg
ubf{ ltg'k{ g]{ cGtMz'Ns /sddf sL ubf{ ldnfg x'g g;s]sf] /sd lkmtf{ ug{] sfo{ g} cGtMz'Ns lkmtf{ xf] .
t/ 8\o'6L lk|m ;k jf j08]8 j]o/ xfp;af6 laqmL ul/g] cGtMz'Ns nfUGf] a:t'sf] k}7f/L ubf{ To:tf]
j:t'df nfUg] cGtMz'Ns a/fa/sf] /sd gub jf a}+s Uof/]G6L /fvL ljefun] tf]s]sf] k|s[of adf]lhd
km's'jf ul/G5 . o:tf] Joj:yf klg cGtMz'Ns lkmtf{ s} csf]{ ?k xf] .
:jLs[lt k|fKt j08]8 j]o/ xfp;af6 x'g] laqmLdf cGtMz'Ns lkmtf{
cGtz'Ns P]g @)%* df o; ;DaGwdf b]xfosf] Joj:yf /x]sf] 5 M
cGtMz'Ns P]g @)%* sf] bkmf #v sf] pkbkmf -!_v-@_ df :jLs[lt k|fKt j08]8 j]o/ xfp;af6
laqmL ul/g] cGtMz'Ns nfUg] j:t' k}7f/L ubf{ To:tf] j:t'df nfUg] cGtMz'Ns a/fa/sf] /sd gub
w/f}6L jf a}+s k|Tofe"lt /fVg' kg]{ .

pkbkmf -!_ sf] v08 -v_ adf]lhdsf] gub w/f}6L jf a}+s k|Tofe"ltsf] km's'jf jf lkmtf{ k|s[of
ljefuf/f tf]lsP adf]lhd x'g] .
P]gsf] bkmf #v sf] pkbkmf # df g]kfn leq pTkfbg ePsf] jf tof/ ePsf] dfnj:t' g]kfn
aflx/ lgof{t e};s]kl5 ;DalGwt kIfn] lng c:jLsf/ u/L jf cGo s'g} sf/0fn] k'gM k}7f/L
:dfl/sf @)&#
185
u/L NofPsf] cj:yfdf ;f]xL dfnj:t' k}7f/L ePsf] # dlxgfleq lgsf;L ug]{ ePdf o;/L lkmtf{
NofpFbfsf avt nfUg] cGtMz'Ns w/f}6Ldf /fvL To:tf] dfnj:t' k'gM lgsf;L ePkl5 w/f}6L /sd
;DalGwt eG;f/ sfof{non] lkmtf{ lbg]5 elg pNN]fv ePsf] .
a}s k|Tofel"t -Uof/]G6L_ tyf gub w/f}6L km's'jf ;DaGwdf ljefuf/f tf]lsPsf] Joj:yf
-s_ Ohfhtkq k|fKt j08]8 j]o/ xfp;n] cGtMz'Ns nfUg] j:t' k}7f/L ubf{ nfUg] cGtMz'Ns j/fj/sf]
/sd w/f}6La}+s k|Tofel"t /fvL ;DjlGwt eG;f/ sfof{nodf lgj]bg lbg] / cGtMz'Ns Ohfht
k|bfg ug]{ sfof{non] lbPsf] cfoft :jLs[lt cg'?k eP eG;f/ sfof{non] w/f}6La}+s k|Tofel"tsf
cfwf/df ;fdfg k}7f/L ug{ lbg' kb{5 .
-v_ j08]8 j]o/ xfp;n] cg';r
" L #) -v_ cg';f/sf] ljj/0f ;DalGwt s/bftf ;]jf sfof{no jf cfGtl/s
/fh:j sfof{nodf / a}s Uof/]G6L k'ms'jfsf] nflu eG;f/ sfof{nodf k]z ug'{ kb{5 . cGtMz'Ns clws[tn]
o;/L k]z ePsf] ljj/0f;fy k}7f/L u/]sf] k|1fkgkq, k//fi6 dGqfnosf] l;kmfl/z laqmL ePsf] dfn
;fdfgsf] ljj/0f, l:6s/ k|fKtL, vkt / df}Hbftsf] ljj/0f, lgoldt ?kdf hfr ug'{ kg]5
{ .
-u_ eG;f/ sfof{non] k}7f/L ePsf] ldltn] !! dlxgf leq ;Dk"0f{ dfnj:t' laqmL gePdf jf !!
dlxgf leq w/f}6L k'ms'jfsf] nflu lgj]bg glbPdf laqmL x'+g af+sL kl/df0fsf] cGtMz'Ns j/fj/sf]
/sd /fh:j bflvnf u/fO{ jf+sL w/f}6La}+s k|Tofel"t k'ms'jf ug{ ;Sg]5 .
-3_ gub w/f}6La}+s k|Tofel"t /fv]sf] ljj/0f ;lxtsf] clen]v eG;f/ sfof{non] vftfdf clgjfo{
?kdf /fVg' kg]{5 .
-8=_ dlb/f tyf r'/f]6sf] cfoft u/L s/ nfUg] / s/ d'Qm k;n jf j08]8 j]o/ xfp;af6 To:tf
dfnj:t' laqmL ug]{ Ohfhtjfnfn] s/ nfUg] / s/ d'Qm k;n jf j08]8 j]o/ xfp;sf] uf]bfd
tyf laqmL sIf 5'6\6f 5'6\6} /fVg' kb{5 .
-r_ s/d'Qm k;nsf] nflu a}+s k|Tofe"lt /flv k}7f/L u/L NofOPsf] dlb/f, lao/ tyf r'/f]6 s'6g}lts
tyf dxz'n ;'ljwf k|fKt JolQm jf lgsfonfO{ jfx]s c? s;}nfO{ ljqmL ug{ kfOg] 5}g . o;
Joj:yf ljkl/t ljqmL u/]df a}+s Uof/]G6L ;'ljwf Pj+ Ohfhtkq ;d]t /2 ul/g]5 / ljqmL ePsf]
kl/df0f a/fa/ cGtMz'Ns lgwf{/0f ul/g]5 .
lgsf;L ug]{ pBf]usf] cGtMz'Ns lkmtf{ ;DaGwL Joj:yf
cGtz'Ns P]g @)%* df o; ;DaGwdf b]xfosf] Joj:yf /x]sf] 5 M

cGtMz'Ns P]g @)%* sf] bkmf #v adf]lhd ef}lts lgoGq0f k|0ffnL cGtu{tsf dlb/fhGo tyf :jo+
lgisf;g k|0ffNfL cGtu{tsf ;"tL{hGo kbfy{sf pTkfbsn] cGtMz'Ns nfUg] j:t' lgsf;L u/]sf]
kl/df0f pTkfbg ubf{ sRrf kbfy{ vkt ePsf] cfwf/df vl/b jf cfoftdf lt/]sf] s/ lgisfzg
ubf{ ltg'k{ g]{ s/df sl u/]/ ldnfg x'g afFsL /x]sf] xsdf lkmtf{ kfpg] Joj:yf ul/Psf] 5 .
cyf{t cGtMz'Ns lkmtf{sf] k|fjwfg ef}lts lgoGq0fdf cfwfl/t dlb/f, jfO{g, ljo/, ;fO{8/ h:tf
dlb/fhGo kbfy{ tyf :Jfo+ lgisfzgdf cfwfl/t ;"tL{, r'/f]6, l;uf/, v}gL, kfgd;nf, u'6\vf,
:dfl/sf @)&#
186
lgsf]l6go'Qm / lgsf]l6g/lxt kfgd;nf, jf cGo o:t} kbfy{x?sf lgsf;Lstf{ pBf]un] dfq bfjL
ug{ kfp+g] u/L ePsf] b]lvG5 .

bkmf #v sf] pkbkmf -%_ df sf ubf{ ldnfg x'g g;s]sf] cGtMz'Ns /sd lkmtf{ kfpgsf] nflu
cGtMz'Ns clws[t ;dIf bfjL ug{ ;Sg] Joj:yf 5 .
pkbkmf -^_ df pkbkmf % adf]lhd lkmtf{ bfjL ePsf] cGtMz'Ns /sd cGtMz'Ns clws[tn] 5fgljg tyf
k/LIf0f ubf{ To:tf] bfjL dgfl;j b]lvPdf lkmtf{sf nflu bfjL u/]sf] ^) lbgleq lkmtf{ lbg' k5{ .
pkbkmf -&_ df pkbkmf % adf]lhd cGtMz'Ns lkmtf{ bfjL ug{sf nflu ;"tL{hGo / dlb/fhGo
kbfy{ tyf kfgd;nfsf] lgsf;Ldf slDtdf !% k|ltzt d"No clej[l4 ePsf] x'g' k5{ .
pkbkmf -*_ df pkbkmf % adf]lhd lkmtf{ bfjL ubf{ ljj/0f a'emfpg'kg]{ cjlw ;dfKt ePsf]
ldltn] Ps aif{ leq lkmtf{sf] nflu bfjL gu/]df / pkbkmf & adf]lhdsf] d"No clej[l4 gePsf]
cj:yfdf o; bkmf adf]lhdsf] cGtMz'Ns lkmtf{ x'g] 5}g eGg] Joj:yf 5 .
cGtMz'Ns lkmtf{ k|s[of ;DaGwL lgb]{lzsf adf]lhd yk x]g'{kg]{ ljifox?M

-s_ d"No clej[l4 u0fgf ug]{ t/LsfM
!% k|ltzt d"No clej[l4 u0fgf ubf{ cGtMz'Ns nfUg] j:t' pTkfbg ubf{ vkt ePsf] sRrf kbfy{,
;xfos sRrf / Kofls ;fdfu|Lsf] nfut ;dfa]z ug'{k5{ .
d'No clea[l4 u0fgf ug]{ t/LsfM d"No clea[l4 %=
lgsf;L d"No - -pTkfbg ubf{ vkt ePsf] sRrf kbfy{sf] d"No++;xfos sRrf kbfy{sf] d"No + Kfl/j]i7g ;fdu|Lsf] d"No_ x 100
-pTkfbg ubf{ vkt ePsf] sRrf kbfy{sf] d"No+;xfos sRrf kbfy{sf] d"No+Kfl/j]i7g ;fdu|Lsf] d"No_
-v_ lgsf;L k|dfl0ft x'g] sfuhft?M

cGtMz'NshGo j:t' lgsf;L ePsf] k|dfl0ft x'g] lgDgfg';f/sf sfuhftx? k]z ug'{k5{ .
-s_ pTklQsf] k|df0f kq

-v_ lgsf;L k|1fkg kq, /l;b tyf ljhs
-u_ ljn ckm O{G6L / Airway Bill/consignment note/ Transport Bill
-3_ a}+s dfkm{t ljb]zL d'b|f e'QmfgL k|flKtsf] ljj/0f
-u_ e'QmfgL k|fKtL ;DaGwL ljj/0fM
-s_ e'QmfgL k7fpg] kf6L{sf] gfd
-v_ e'QmfgL k|fKt ug]{ a}+ssf] gfd
-u_ e'QmfgLsf] k|s[of -Pn=;L=, clu|d e'QmfgL k|fKt /sd_
:dfl/sf @)&#
187
-3_ e'QmfgL k|fKt /sd -ljb]zL d'b|f jf g]kfnL /sd cflb_

-3_ lkmtf{ k|s[of
-s_ cGtMz'Ns lkmtf{ ;DaGwL sfo{ cfGtl/s /fh:j ljefun] tf]s]sf sfof{nox?af6 x'G5 .
-v_ sf ubf{ ldnfg x'g g;s]sf] cGtMz'Ns /sd lkmtf{ kfpgsf] nflu dfl;s ljj/0f dfkm{t
cGtMz'Ns clws[t ;dIf bfjL ug{ ;Sg] Joj:yf 5 .
-u_ lkmtf{ bfjL ePsf] cGtMz'Ns /sd cGtMz'Ns clws[tn] 5fgljg tyf k/LIf0f ubf{ To:tf] bfjL
dgfl;j b]lvPdf lkmtf{sf nflu bfjL u/]sf] 60 lbgleq lkmtf{ lbg' kg]{ Joj:yf 5 .
-3_ cGtMz'Ns lkmtf{ bfjL ug{sf nflu ;"tL{hGo / dlb/fhGo kbfy{ tyf kfgd;nfsf] lgsf;Ldf
slDtdf !% k|ltzt d"No clej[l4 ePsf] x'g' kb{5 .
-_ lkmtf{ bfjL ubf{ ljj/0F a'emfpg'kg]{ cjwL ;dfKt ePsf] ldltn] Ps aif{ leq lkmtf{sf] nflu bfjL
gu/]df / !% k|ltzt d"No clea[l4 gePsf] cj:yfdf o; bkmf adf]lhdsf] cGtMz'Ns lkmtf{ gx'g]
Joj:yf 5 .
;Gbe{ ;fdu|L
!= cfly{s P]g, @)&# .
@= cGtMz'Ns P]g, @)%* .
#= cGtMz'Ns lgodfjnL, @)%( .
$= cGtMz'Ns lgb]{lzsf, @)^* -kl/dflh{t ;+:s/0f @)&#_ .
%= cGtMz'Ns ;DaGwL ljleGg ;fdu|Lx? .
:dfl/sf @)&#
188
lzIff ;]jf z'Nssf] cjwf/0ff / g]kfndf o;sf] kl/rfng

/d]z cof{n
pk;lrj
cy{ dGqfno
!= k[i7e"ld
;/sf/sf] cfDbfgLsf] k|d'v ;|f]t /fh:j xf] . /St;~rf/sf] cefjdf dfgj z/L/ ;~rfng x'g g;s] em}
/fh:jsf] cefjdf ;/sf/ ;~rfng x'g ;Sb}g . To;}n] /fh:jnfO{ /St;~rf/;Fu bfHg] ul/G5 . b}lgs
k|zf;g ;~rfng ug{, hgtfnfO{ ;fdflhs ;'/Iff k|bfg ug{, sNof0fsf/L sfo{ / ljsf; lgdf{0fsf
sfd ug{ ;/sf/n] /fh:j ;+sng ub{5 . ;/sf/n] s/ /fh:j / u}/s/ /fh:jsf] ?kdf /fh:j ;+sng
ub{5 . ;/sf/n] ;]jf;'ljwf pknAw u/fpg] eGbf klg cfDbfgL / pkef]usf cfwf/df nufOg] /fh:j
s/ /fh:j xf] . Hfgtfn] j:t' tyf ;]jf hlt a9L pkof]u u/\of] / cfDbfgL hlt a9L u/\of] ;f]xL dfqfdf
s/ ltg'{kb{5 . h:t} M cfos/, d"No clea[l4 s/, eG;f/, cGtz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/,
k"FhLut nfes/, 3/hUuf tyf ;jf/L ;fwg s/ . sfg'g adf]lhd ug'kg]{ sfo{ gu/] jfkt jf sfg'g
adf]lhd gug'{ kg]{ sfo{ u/]jfkt ;/sf/n] b08:j?k c;'n ug]{ /sd / ;/sf/n] k|bfg u/]sf] ;]jfsf]
nfut afkt gful/sjf6 p7fOg] /sd g} u}/s/ /fh:j xf] . h:tf] ;8s ;'ljwf pknAw u/fP jfkt
lnOg] ;8s dd{t tyf ;Def/ z'Ns, s'g} ;]jf ;~rfng ug{ lbP jfkt lnOg] Ohfht b:t'/ tyf z'Ns,
sfg"gsf] pNn+3g / cltqmd0f u/] afkt b08, hl/jfgf / hkmt cflb .
s/nfO{ k|ToIf / ck|ToIf u/L b'O{ k|sf/n] auL{s/0f ug]{ ul/G5 . s/sf] ef/ s/ ltg]{ JolQmn] axg ug'k{ g]{] s/
k|ToIf s/ xf] . o:tf] s/sf] ef/ / c;/ csf]{ JolQmdf ;fg{ ;lsb}g . s/sf] ljj/0f a'emfpbf ;d]t ;DalGwt
JolQmn] g} a'emfpg'k5{ . o; lsl;dsf] s/ ;fdfGotM cfDbfgL / ;DklQdf nfUb5 . h:t} M cfos/, ;DklQ
s/, 3/axfn s/, 3/hUuf s/, ;jf/L ;fwg s/, k"h
F Lut nfe s/ . ck|ToIf s/df s/ ltg]{ JolQmn] cfkm\gf]
s/sf] ef/ cGo JolQmdf ;fg{ ;S5 . z'?df s/ ltg]{ JolQm Pp6f x'G5 t/ kl5 To;sf] ef/ jxg ug]{ JolQm
cs}{ x'G5 . ;fdfGotM of] s/ j:t' tyf ;]jfsf] pTkfbg, pkef]u / ljt/0fdf nfUb5 . d"No clej[l4 s/,
eG;f/, cGtz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/ cflbnfO{ ck|ToIf s/sf] ?kdf a'lemG5 .
g]kfndf s/ /fh:jsf ;|ft] sf] ?kdf cfos/, d"No clea[l4 s/, eG;f/, cGtz'Ns, 3/hUuf s/, ;jf/L ;fwg
s/, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/nfO{ lng] ul/G5 . lzIff ;]jf z'Nssf] k|of]u x'g yfn]sf] w]/} ePsf]
5}g . @)^% ;fn c;f]h dlxgfb]lv lghL If]qaf6 ;~rflnt lzIf0f ;+:yfx?n] lng] z'Nsdf % k|ltztsf
b/n] lzIff ;]jf s/ nufOPsf] lyof] . t/ o;sf] sfof{Gjog k|efjsf/L x'g g;s]sf], cleefjsx?nfO{ yk
cfly{s ef/ kg{ uPsf] Pj+ b]zsf] ;Dk"0f{ efudf of] z'Ns nufpbf b'ud{ Pj+ kxf8L If]qdf cjl:yt hgtfn]
yk s/sf] ef/ jxg ug'{ k/]sf] h:tf sf/0fn] ubf{ cfly{s jif{ @)^^.)^& b]lv lzIff ;]jf z'Nssf] gfdaf6
:dfl/sf @)&#
189
Ps k|ltzt dfq z'Ns nufpg] Joj:yf ul/of] . lzIff ;]jf z'Ns c;"n pk/ ug]{ k|lqmofnfO{ ;/n, ;xh
tyf k|efjsf/L agfpg lzIff ;]jf z'Ns lgb]l{ zsf, @)^^ hf/L u/L sfof{Gjogdf /x]sf] 5 .
@= lzIff ;]jf z'Nssf] kl/ro
lzIff ;]jf z'Ns eg]sf] lghL If]qaf6 ;~rflnt lzIf0f ;+:yfx?n] c;'n ug]{ egf{ z'Ns / dfl;s lzIf0f
z'Nsdf tyf ljb]zdf cWoog ug{ hfg] ljBfyL{nfO{ lzIf0f z'Ns jfkt ljb]zL d'b|fsf] ;6xL ;'ljwf lb+bf
To:tf] ;6xL /sddf c;"n ul/g] z'Ns xf] . lzIff ;]jf z'Ns lk5l8Psf Pj+ b'u{d If]qsf ljkGg ju{sf
ljBfyL{x?sf] lxtdf vr{ ul/g] p4]Zosf ;fy nfu" ul/Psf] xf] . lzIff ;]jf z'Nssf] k|zf;g cfGtl/s
/fh:j ljefu cGtu{tsf cfGtl/s /fh:j sfof{nox? jf s/bftf ;]jf sfof{nox?af6 x'g] / cfGtl/s
/fh:j ljefu cGtu{tsf sfof{no gePsf] lhNnfdf sf]if tyf n]vf lgoGqs sfof{nox?n] k|zf;g ug]{
Joj:yf /x]sf] 5 . lzIff ;]jf z'Ns c;"n ug]{ k|of]hgsf] nflu :yfoL n]vf gDa/ lng' kb{5 .
#= lzIff ;]jf z'Nssf] b/
lghL If]qaf6 ;~rflnt b]zel/sf pRr dfWolds lzIff eGbf dflysf] lzIff k|bfg ug]{ lzIf0f ;+:yfx?,
sf7df8f}+ pkTosfleq tyf pkdxfgu/kflnsf, gu/kflnsf / lhNnf ;b/d'sfd tyf cfGtl/s /fh:j
ljefun] tf]ss
] f] :yfgdf ;~rflnt lzIf0f ;+:yfx?sf] xsdf ;j} txsf] lzIff k|bfg ug]{ lzIf0f ;+:yfx?n]
c;"n ug]{ egf{ z'Ns / dfl;s lzIf0f z'Nsdf Ps k|ltztsf b/n] lzIff ;]jf z'Ns nufOG5 / c;"n
pk/ ul/G5 . To:t} ljb]zdf cWoog ug{ hfg] ljBfyL{nfO{ lzIf0f z'Ns jfkt ljb]zL d'bf| sf] ;6xL ;'ljwf
pknJw u/fpg] a}s
+ x?af6 ljb]zL d'bf| sf] ;6xL ;'ljwf lb+bf To:tf] ;6xL /sddf Ps k|ltztsf b/n]
lzIff ;]jf z'Ns nufOG5 / c;"n pk/ ul/G5 . lzIff ;]jf z'Ns lgb]l{ zsf, @)^^ tyf k|To]s cfly{s
jif{sf] nflu hf/L x'g] cfly{s P]gsf] Joj:yf adf]lhd lzIff ;]jf z'Ns c;"n pk/ ul/g] Joj:yf 5 .
$= g]kfndf lzIff ;]jf z'Nssf] ;+sng cj:yf
g]kfndf lzIff ;]jf z'Nssf] sfof{Gjog ePsf] w]/} ePsf] 5}g . cf=j= @)^%.^^ df lzIff ;]jf s/af6
o;sf] z'?jft ul/Psf]df cf=j= @)^^.^& b]lv lzIff ;]jf z'Ns p7fpg z'? ul/Psf] xf] . kl5Nnf] %
jif{df ;+sng ePsf] lzIff ;]jf z'Ns lgDg tflnsfdf b]vfOPsf] 5 M
tflnsf ! M lzIff ;]jf z'Nssf] ;+sng ca:yf
cf=j=
@)^*.^(
@)^(.&)
@)&).&!
@)&!.&@
@)&@.&#
lzIff ;]jfz'Ns c;'nL

-:s"n sn]h_ ?=s/f]8df
!*=(#
@%=&@
#!=%*
#)=&!
#^=^$
lzIff ;]jf z'Ns c;'nL

-j}b]lzs cWoog_ ?=s/f]8df
#=$$
^=#%
!!=*(
!%=$$
!(=((
hDdf lzIff ;]jf z'Ns

c;'nL ?= s/f]8df
@@=#&
#@=)&
$#=$*
$^=!%
%^=^#
;|f]t M cfGtl/s /fh:j ljefu
:dfl/sf @)&#
190
o; tflnsf cg';f/ lzIff ;]jf z'Nssf] c;'nL k|lt jif{ a9\b} uPsf] 5 . cf=j= @)^*.^( df @@ s/f]8
#& nfv & xhf/ c;'nL ePsf]df cf=j= @)&@.&# df %^ s/f]8 ^# nfv # xhf/ lzIff ;]jf z'Ns c;'nL
ePsf] 5 . o;/L % jif{sf] cjlwdf lzIff ;]jf z'Ns 8]9 u'0ff a9]sf] kfOG5 . xfnsf jif{df s'n cfGtl/s
/fh:jdf lzIff ;]jf z'Nssf] of]ubfg z'Go bzdnj @* k|ltzt 5 eg] s'n s/ /fh:jdf z'Go bzdnj
!# k|ltzt /x]sf] 5 . To:t} s'n /fh:jdf o;sf] of]ubfg z'Go bzdnj !! k|ltzt /x]sf] 5 .
%= lzIff ;]jf z'Nssf] /sd / ljj/0f a'emfpg] k|s[of
lzIff ;]jf z'Ns / ljj/0f bflvnf ug]{ k|of]hgsf] nflu rf/ dlxgfsf] Ps cjlw sfod ul/Psf] 5 . lzIff ;]jf
z'Ns c;"n ug]{ k|To]s lzIf0f ;+:yfn] cfkm"n] c;"n u/]sf] lzIff ;]jf z'Ns / ;f]sf] ljj/0f cfGtl/s /fh:j
sfof{no jf s/bftf ;]jf sfof{no ePsf] lhNnfdf ;f] sfof{nodf / cfGtl/s /fh:j sfof{no jf s/bftf
;]jf sfof{no gePsf] lhNnfdf sf]if tyf n]vf lgoGqs sfof{nodf lgDg cjlw leq bflvnf ug'{ k5{ .
;fpg ! ut] b]lv sflt{s d;fGt;Ddsf] d+l;/ @% ut] leq,
d+l;/ ! ut] b]lv kmfu'g d;fGt;Ddsf] r}q @% ut] leq,
r}q ! ut] b]lv c;f/ d;fGt;Ddsf] ;fpg @% ut] leq,
ljb]zdf cWoog ug{ hfg] ljBfyL{af6 ljb]zL d'b|f ;6xL ;'ljwf lb+bf ;6xL /sddf j}+sx?n]
sf u/]sf] lzIff ;]jf z'Ns jfktsf] /sd k|To]s dlxgfsf] ;dflKt kl5 csf]{ dlxgfsf] !%
ut] leq /fh:j vftfdf hDdf ug'{sf] ;fy} ;DalGwt ljBfyL{sf] gfd, 7]ufgf, ;6xL ;'ljwf
lbPsf] /sd / sL /sdsf] ljj/0f ;lxtsf] hfgsf/L ;DalGwt cfGtl/s /fh:j sfof{no jf
s/bftf ;]jf sfof{nodf a'emfpg' kb{5 .
^= lzIff ;]jf z'Nssf] ljj/0f / z'Ns /sd l9nf bflvnf u/]df x'g] hl/jfgf
tf]lsPsf] Dofb leq lzIff ;]jf z'Nssf] ljj/0f bflvnf gu/]df k|lt ljj/0f ?= Ps xhf/ / lzIff ;]jf z'Ns
bflvnf gu/]df jflif{s kGw| k|ltztsf b/n] Aofh c;"n pk/ ul/g] Joj:yf 5 . tLg dlxgf ;Dd klg lzIff
;]jf z'Ns bflvnf gug]{ lzIf0f ;+:yfnfO{ g]kfn ;/sf/n] jGb ug{ cfb]z lbg ;Sg] Joj:yf /x]sf] 5 .
lzIff ;]jf z'Nssf] c;'nL tyf Jo:yfkgdf cGo ;/sf/L lgsfox?n] klg ;xof]u ug'{kb{5 . lhNnf
lzIff sfof{no jf cGo ;/sf/L lgsfon] lzIf0f ;+:yfnfO{ h'g;'s} lsl;dsf] ;]jf ;'ljwfsf] l;kmfl/;
pknJw u/fpFbf To:tf] lzIf0f ;+:yfn] a'emfpg' kg]{ lzIff ;]jf z'Ns a'emfPsf] k|df0f k]z u/]kl5 dfq
;]jf jf ;'ljwf pknJw u/fpg' kb{5 .
&= lzIff ;]jf z'Nsdf Wofg lbg'kg]{ s'/fx?
lzIff ;]jf z'Nsdf b]xfosf s'/fdf Wofg lbg'kb{5 M
lzIff ;]jf z'Ns c;"n ug]{ k|of]hgsf] nflu ;j{k|yd :yfoL n]vf gDa/ lng' kb{5 .
k|To]s lzIf0f ;+:yfn] lzIff ;]jf z'Ns c;"n ubf{ clgjfo{ ?kdf l;nl;n]af/ gDa/ ;lxtsf]
lzIff ;]jf z'Ns lgb]{lzsf, @)^^ sf] cg';"rL ! jdf]lhdsf] 9fFrfdf ljhs hf/L u/L lzIff
:dfl/sf @)&#
191
;]jf z'Ns c;"n ug'{ kb{5 .

lzIff ;]jf z'Nssf] rf}dfl;s ljj/0f / s/ tf]lsPsf] ;dodf bflvnf ug'{k5{ . cGoyf b08
hl/jfgf ltg'{k5{ .
lzIff ;]jf z'Ns bflvnf ubf{ lghL z}lIfs ;+:yfx?n] /fh:j zLif{s !!$$# df / j}+sx?n]
j}b]lzs cWoog cGtu{tsf] /fh:j zLif{s g+ !!$$$ df bflvnf ug'{ kb{5 .
lzIff ;]jf z'Ns lgb]l{ zsf, @)^^ sf] cg';r
" L ! df tf]lsPsf] 9f+rf jdf]lhdsf] z'Ns vftf
;DjlGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{nojf6 k|dfl0ft u/fO{ k|of]u ug'k{ 5{ .
sDKo'6/jf6 ;d]t ljhs hf/L ubf{ cfGtl/s /fh:j sfof{nos/bftf ;]jf sfof{nosf]
l:js[tL lnO{ ljhs hf/L ug{'k5{ .
*= lgisif{
lzIff ;]jf z'Ns s/ /fh:j cGtu{tsf] ck|ToIf s/ xf] . lk5l8Psf Pj+ b'ud{ If]qsf ljkGg ju{sf ljBfyL{x?sf]
lxtdf vr{ ul/g] p4]Zosf ;fy cf=j= @)^^.^& b]lv g]kfndf lzIff ;]jf z'Ns nfu" ul/Psf] xf] . s'n
/fh:jdf lzIff ;]jf z'Nssf] of]ubfg sd eP tfklg o;sf] cfkm\g} dxTj 5 . lzIff ;]jf z'Nssf] bfo/fdf
cfpg'kg]{ lzIf0f ;+:yfx? ;j} bfo/fdf cfPsf 5}gg\ . To:t} ;dod} ljj/0f / s/ ga'emfpg], sf/f]jf/sf]
oyfy{ ljj/0f k]z gug],{ lan ljhs hf/L gug]{ nufotsf ;d:ofx? b]vf k/]sf 5g\ . s/ k|zf;gk|lt lzIff
;]jf z'Nssf] af/]df Jofks k|rf/k|;f/ gu/]s
] f], cg'udgnfO{ tLj| kfg{ g;s]sf] nufotsf u'gf;fx? 5g\ .
ctM s/ k|zf;gn] s/bftf lzIff dfkm{t lzIff ;]jf z'Nssf] af/]df hgr]tgf hufpg], cg'udg u/L lzIff
;]jf z'Nssf] bfo/fdf Nofpg] ug'k{ 5{ eg] s/bftf -lzIf0f ;+:yf_ x?n] s/;Fu 8/ xf]Og e/ k/]/ s/sf]
bfo/fdf cfpg'k5{ . oyfy{k/s, kf/bzL{, g}ltsjfg eO{ sf/f]jf/ ug'k{ 5{ . lzIff ;]jf z'Nssf] ljj/0f / /sd
;dod} a'emfpg'k5{ . s/ ltg'{ ;Eo gful/ssf] st{Josf ;fy} uf}/j klg xf] eGg] s'/fdf ;b}j Wofg lbg'kb{5
/ cfGtl/s /fh:j dfkm{t b]zsf] cy{tGqnfO{ cfTdlge{/ agfpb} b]znfO{ ;d[4 agfpg cu|;/ x'gk' b{5 .
;Gbe{ ;fdfu|L
lzIff ;]jf z'Ns lgb]{lzsf, @)^^, cfGtl/s /fh:j ljefu .

lzIff ;]jf z'Ns ;DaGwL a|f]l;o/, cfGtl/s /fh:j ljefu .
cfly{s P]g, @)&#, cy{ dGqfno, sf7df8f}+ .
pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]u, @)&! sf] k|ltj]bg .
/fh:j k/fdz{ ;ldltsf] k|ltj]bg, @)&#, cy{ dGqfno, sf7df8+f}+ .
cfGtl/s /fh:j ljefuf/f cfof]lht Joj:yfkg uf]i7L, @)&# df k|:t't k|ult k|ltj]bg .
cfGtl/s /fh:j ljefusf jflif{s k|ult k|ltj]bgx? .
cof{n, /d]z -@)&@ d+l;/_, cfGtl/s /fh:j kl/rfngsf] cj:yf / ;'wf/sf If]q, cfGtl/s /fh:j :dfl/sf,
sf7df8f}+ M cfGtl/s /fh:j ljefu .
:dfl/sf @)&#
192
s/5'6 kfpg] ;+:yfM ;Gbe{ cfos/ P]g, @)%*

z/b lg/f}nf
lgb]{zs
cfGtl/s /fh:j ljefu
!= k[i7e"ld M
s'g} lsl;dsf] k|ToIf k|ltkmnsf] cfz gu/L /fHonfO{ clgjfo{ ?kdf e'Qmfg ug'{kg]{ cfly{s bfloTj
g} s/ xf] . of] s'g} lglZrt ;]jf ;'ljwf pknAw u/fP afkt tTsfn k|ToIf ?kdf c;'n ul/g] /sd
geO{ /fHof/f /fHo ;+rfngsf l;nl;nfdf pknAw u/fPsf] ;]jf tyf ;'ljwfsf] pkef]u tyf cfo
cfh{gsf] :t/sf cfwf/df lglZrt ;dodf c;'n ug]{ ul/G5 . sfg'gn] lgwf{/0f u/] adf]lhdsf x]/s
AolQm tyf ;+:yfx?df s/ ltg]{ bfloTj x'G5 . s/sf] bfloTjaf6 sf]lx klg klG5g kfp+b}g olb klG5g
vf]Hb5 eg] pQm AolQm b08sf] efuL x'G5 . s/nfO{ k|ToIf tyf ck|ToIf u/L @ au{df laefhg ug]{
ul/G5 .
k|ToIf s/ M h'g AolQmnfO{ s/ nufPsf] x'G5 ;f] s/ ltg]{ clGtd bfloTj klg ;f]lx AolQmdf
/xG5 / cfkm'n] lt/]sf] s/sf] bfloTj k|ToIf?kdf c?nfO{ x:tfGt/0f ug{ ;ls+b}g
eg] To:tf] s/nfO{ k|ToIf s/ eGg] ul/G5 . cfos/, ;DklQs/, k'+hLut nfe s/,
cflb k|ToIf s/sf pbfx/0fx? x'g .
ck|ToIf s/M
h'g AolQmnfO{ s/ nufPsf] x'G5 ;f] s/ ltg]{ clGtd bfloTj pQm AolQmdf geO{ cGo
AolQmdf x:tfGt/Lt x'G5 cyf{t s/ ltg]{ AolQm / ;f] sf] cfly{s ef/ axg ug]{ AolQm
a]Unf a]Un} x'G5g\ eg] To:tf] s/nfO{ ck|ToIf s/ eGg] ul/G5 . lzIff ;]jf s/, :jf:Yo
;]jf s/, d"No clea[l4s/, cGtMz'Ns cflb ck|ToIf s/sf pbfx/0fx? x'g\ .
@= laifo k|j]z M
k[i7e"ld v08df pNn]v eP cg';f/ g} x]/s AolQm tyf ;+:yfx?df s/ ltg]{ bfloTj /x]sf] x'G5 . s/sf]
ltg'{kg]{ bfloTjaf6 sf]xL klg klG5g kfp+b}g . olb s/ bfloTjaf6 klG5g vf]Hb5 eg] b08sf] efuL
x'G5 . of] k/fk"j{ sfnb]lv rln cfPsf] dfGotf xf] . o;} ;Gb{enfO{ pb[t ub]{ Benjamin Franklin
(1706-90) n] eg]sf 5g\ 'In this world nothing can be said to be certain, except death and
taxes."cyf{t of] laZjdf d[To' tyf s/ afx]s s'g} klg s'/f cj:odefjL 5}g .
t/ sltko cj:yfdf lglZrt AolQm jf ;+:yfsf] sfo{nfO{ k|f]T;fxg ug{ jf To:tf JolQm jf ;+:yfnfO{
ahf/ k|lt:kwf{af6 ;+/If0f k|bfg ug{, /fHon] sfg'gL tj/af6 g} lglZrt JolQm tyf ;+:yfx?nfO{ s/
ltg]{ bfloTjaf6 pGd'lQm k|bfg u/]sf] x'G5 . o:tf] lsl;dsf] s/ pGd'lQm jf 5'6 cGtu{t cf+lzs jf
:dfl/sf @)&#
193
k'0f{ b'j} lsl;dsf] s/ 5'6x? kg]{ ub{5g\ .

cf+lzs s/5'6 M cf+lzs s/5'6n] To:tf] lsl;dsf] 5'6nfO{ k|ltlglwTj ub{5 h; cGtu{t s'g}
lglZrt AolQm jf ;+:yfnfO{ lglZrt s/ gnufpg] jf sd b/n] nufpg] u/L
Aoj:yf ul/Psf] x'G5 . cfos/ P]g, @)%* n] s[lif tyf ;xsf/Lsf] cfodf cfos/
5'6 k|bfg ug',{ lglZrt /sd;Ddsf] cfodf AolQmnfO{ 5'6 k|bfg ug',{ laz]if pBf]u
tyf lgsfzL ug]{ AolQmnfO{ s/sf] b/ sd nufpg' cf+lzs s/ 5'6sf pbfx/0fx?
x'g\ .
k"0f{ s/5'6 M
s'g} lglZrt AolQm jf ;+:yfnfO{ k'0f{ ?kn] s'g} s/sf] bfo/f eGbf aflx/ /fVg] u/L
ul/Psf] Joj:yfnfO{ k"0f{ s/5'6 elgG5 . cfos/ P]g, @)%* cg';f/ /fi6 a}s
+ sf]
cfo, :jLs[t cjsfz sf]ifsf] cfonfO{ 5'6 k|bfg ug'{ k"0f{ 5'6sf] pbfx/0f xf] .
#= s/5'6 kfpg] ;+3;+:yflgsfo M

s'g} lglZrt sfo{If]qdf lglZrt sfo{ ug]{ u/L AolQm jf AolQmx?sf] ;d'xf/f sfg'g adf]lhd :yfkgf
ul/Psf] s[lqd AolQm g} ;+3;+:yflgsfoxf] . o;/L :yfkgf ePsf clwsf+; ;+3;+:yflgsfosf]
clGtd p2]Zo d"gfkmf cfh{g ug'{ /x]sf] x'G5 . t/ sltko ;+3;+:yflgsfox? d'gfkmf cfh{g ug{
eGbfklg ;fdflhs If]qdf ;j{;fwf/0f hgtfx?nfO{ laleGg lsl;dsf ;]jf tyf ;'ljwfx? pknAw
u/fpg] p2]Zon] :yfkgf ePsf x'G5g\ . o:tf u}x| d"gfkmf d"ns ;+3, ;+:yf tyf lgsfox?n] laleGg
If]qdf laleGg lsl;daf6 /fHo ;/sf/sf] ;xof]uLsf] e'ldsf lgjf{x u/L /x]sf x'G5g\ . o;sf] ;6[fdf
/fHof/f ;d]t To:tf ;+3, ;+:yf tyf lgsfox?nfO{ lgjf{w ?kdf ;+rfng eO{ /xg ;Sg] aftfj/0f
;[hgf ug{ ljleGg lsl;dsf ;]jf tyf ;'ljwfx? pknAw u/fO{ /x]sf] x'G5 . /fHof/f pknAw
u/fO{Psf o:tf lsl;dsf ;]jf ;'ljwfx?df ;/n btf{ k|s[of, laleGg df}lb|s tyf u}x| df}lb|s k|f]T;fxg,
k|lt:kwf{af6 pGd'lQm, ljleGg k|ToIf tyf ck|ToIf s/5'6 cfbL kb{5g\ .
/fHoaf6 k|bfg ul/g] o:tf k|sf/sf ;]jf ;'ljwfx? dWo] klg s/5'6sf] ;'ljwfnfO{ dxTjk"0f{ ;'ljwfsf ?kdf
x]g]{ ul/G5 eg] /fHoaf6 s/5'6 kfPsf oLg} ;+3;+:yflgsfox? s/ 5'6 kfpg] ;+3;+:yflgsfox?
sf] kl/efiff leq kb{5g\ .
cd]l/sfsf] Internal Revenue Code sf] 501(c) df s/5'6 sf ;+:yfsf ;DaGwdf Miscellaneous
types of organizations that qualify for exemption from federal income tax are classified
as tax exemption organizationeGg] Aoxf]/f pNn]v 5 . o; cGtu{t z}lIfs, wfld{s, k/f]ksf/L
nufot cGo laleGg ;fdflhs ;+:yfx?nfO{ /fv]sf] kfO{G5 .

To;}u/L ;f]lx Revenue Code n] Organizations are not automatically exempt from tax. Organizations
must apply for exemption eGg] Joxf]/f pNn]v u/L ;a} lsl;dsf ;+3 ;+:yfx? cfkm}df s/5'6 x'b+ g
} g\ o;sf]
nflu ;DalGwt ;+3 ;+:yfx?n] s/5'6sf ?kdf lgj]bg lbg'kg]{ :ki6 u/]sf] 5 . To;}u/L ;f]lx Revenue Code
df pNn]lvt Depending on the category of exemption for which it qualifies, an organization may
be granted exemption from sales, franchise or hotel tax Aoxf]/faf6 ;+:yfsf] p2]Zo x]//] ;f] ;+:yfnfO{
:dfl/sf @)&#
194
s:tf] lsl;dsf] s/5'6 k|bfg ug]{ xf] ;f] lg0f{o x'g] Aoxf]/f :ki6 u/]sf] 5 .
g]kfnsf] ;Gbe{df x]g]{ xf] eg] cfos/ P]g, 2058 sf] bkmf @ sf] -w_ df 5'6 kfpg] ;+:yf eGgfn]
b]xfosf lgsfo ;Demg' k5{ egL pNn]v ul/Psf] 5 .
-!_ s/ 5'6 kfpg] ;+:yfsf] ?kdf ljefudf btf{ ePsf b]xfo adf]lhdsf lgsfo M
-s_ gfkmf gsdfpg] p2]Zon] :yfkgf ePsf ;fj{hlgs k|s[ltsf ;fdflhs,
wfld{s, z}lIfs jf k/f]ksf/L ;+:yf,
-v_ ;fdflhs jf v]ns"b ;DaGwL ;'ljwf k|j4{g ug]{ p2]Zon] ;f] ;+:yf jf To;sf
;b:ox?n] nfe glng] u/L u7g ePsf] cJoj;foL -Pd]Rof]/_ v]ns"b ;+:yf,
-@_ lgjf{rg cfof]udf btf{ ePsf] /fhg}lts bn,
-#_ ufpF ljsf; ;ldlt, gu/kflnsf jf lhNnf ljsf; ;ldlt,
cfos/ P]g, @)%* sf] pk/f]Qm Aoj:yfn] s/ 5'6 kfpg] ;+:yfx?nfO{ @ au{df alu{s/0f ul/Psf] kfO{G5 .
klxnf] au{df gfkmf gsdfpg] p2]Zon] :yfkgf ePsf ;fj{hlgs k|sl[ tsf ;fdflhs, wfld{s, z}lIfs jf
k/f]ksf/L ;+:yf, ;fdflhs jf v]ns"b ;DaGwL ;'ljwf k|j4{g ug]{ p2]Zon] nfe glng] u/L u7g ePsf]
cJoj;foL -Pd]Rof]/_ v]ns"b ;+:yfx? kb{5g\ . h;n] s/5'6 kfpg cfGtl/s /fh:j laefudf btf{ x'g' kb{5
eg] csf]{ lsl;ddf lgjf{rg cfof]udf btf{ ePsf] /fhg}lts bn, ufp+ ljsf; ;ldlt, gu/kflnsf jf lhNnf
ljsf; ;ldlt h:tf ;+:yf kb{5g\ h'g ;+:yfx?nfO{ s/ 5'6 k|fKt ;+:yfsf] ?kdf btf{ e}/xg' kb}g{ .
o;} ;Gbe{df ;Ddflgt ;jf]{Rr cbfnsf] ldlt @)^*#!@ ut] sf] km};nfn] sDkgL P]g @)^# sf]
bkmf #-#_ tyf bkmf !^^ df u/]sf] sfg"gL Joj:yf adf]lhd btf{ ePsf ;+:yfn] s/ 5'6sf] nflu lgj]bg
u/]df s/5'6 kfpg] ;+:yfsf] ?kdf btf{ k|df0f kq lbg laefusf] gfddf k/dfb]z hf/L ePsf] . o;
cy{df sDkgL P]g @)^# sf] pk/f]Qm Joj:yf adf]lhd s'g} k]zf jf Joj;fosf] ljsf; tyf k|j4{g ug{
jf s'g} vf; k]zf jf Joj;fodf nfu]sf JolQmx?sf] ;fd"lxs xs lxtsf] ;+/If0f ug{ jf s'g} z}lIfs,
k|fl!s,;fdflhs, k/f]ksf/L jf ;fj{hlgs pkof]lutf jf sNof0fsf/L p2]Zo k|flKtsf] nflu nfef+z af+8L
lng gkfpg] zt{df s'g} :yfkgf ePsf]df ;f] ;d]tn] laefudf s/ 5'6sf] nflu lgj]bg u/]df s/5'6
kfpg] ;+:yfsf] ?kdf btf{ k|df0f kfpg ;Sg] b]lvG5 .
$= s/5'6 kfpg] ;+3;+:yflgsfonfO{ s/ M
s/5'6 kfpg] ;+3, ;+:yf jf lgsfonfO{ s/ nufpg] ;Gbe{df laZjdf cfcfkm\g} lsl;dsf] k|rng /x]sf]
5 . sltko b]zn] To:tf ;+:yfnfO{ ;a} lsl;dsf] s/af6 pGd'lQm k|bfg u/]sf] kfO{G5 eg] sltko
b]zn] To:tf ;+:yfx?nfO{ s'g} lglZrt s/ jf s/sf] cf+lzs bfloTjaf6 dfq} d'Qm u/]sf] kfO{G5 . ;+o'Qm
clw/fHon] Toxf+sf] k/f]ksf/ sfg'g adf]lhd :yfkgf ePsf ;+:yfx?nfO{ ;DklQ s/ tyf cfos/df
cf+lzs dfqdf 5'6 lbPsf] kfO{G5 . To;}u/L ;+o'Qm /fHo cd]l/sfn] ;+l3o cfos/df 5'6 lbPsf] kfO{G5
eg] cGtMz'Ns / cGo s/df 5'6 lbPsf] kfO{+b}g .
g]kfnsf] ;Gbe{df cfos/ P]g, @)%* n] @-w_ df s/5'6 kfpg] ;+:yfsf] kl/efiff u/L 5'6 kfpg]
:dfl/sf @)&#
195
;+:yfsf] p2]Zo cg';f/ sfo{ ;DkGg x'+bf jf s'g} JolQmf/f ;f] ;+:yfnfO{ k|bfg ul/Psf ;DklQ jf ;]jf
jfktsf] s'g} e'QmfgL ubf{ afx]s ;f] ;+:yfsf] ;DklQ / ;f] ;+:yfn] k|fKt u/]sf] /sdaf6 s'g} JolQmnfO{
s'g} kmfObf k'ofPsf] eP To:tf] ;+:yfnfO{ s/ 5'6 x'g] 5}g egL Joj:yf u/]sf] 5 . To;}u/L ;f]lx P]gsf]
bkmf !) df 5"6 kfpg] ;+:yfn] k|fKt u/]sf] b]xfoafktsf] /sd nfO{ s/ 5'6 x'g] Joj:yf u/]sf] 5 .
-s_
s/5'6 kfpg] ;+:yfn] k|fKt u/]sf] rGbf, pkxf/,
-v_ To:tf ;+:yfnfO{ k|ltkmn k|fKt ug]{ jf k|ltkmnsf] cf; gu/L ;+:yfsf] sfo{;+u
k|ToIf ?kn] ;DalGwt cGo of]ubfgx?,
o; k|sf/ x]bf{ g]kfndf s/5'6 kfpg] ;+:yfnfO{ cfos/ P]g, @)%* cg';f/ cf+lzs cfos/sf] 5'6 ;'ljwf
k|fKt x'g] b]lvG5 . cyf{t ;+:yfsf] ;DklQ / ;f] ;+:yfn] k|fKt u/]sf] /sdaf6 s'g} JolQmnfO{ s'g} kmfObf
gk'ofO{ ;+rfng ePsf] cj:yfdf rGbf, pkxf/ / of]ubfg afkt pQm ;+:yfn] k|fKt u/]sf] cfosf] xb;Dd
dfq cfos/ 5'6 x'g] t/ pk/f]Qm adf]lhd afx]s ;+:yfn] cGo ultljwL u/L cfo k|fKt u/]df s/5'6 k|fKt
;+:yfn] ;d]t cfos/ ltg'k{ g]{ b]lvG5 . o;nfO{ cfos/ lgodfjnL, @)%( sf] 5}7f}+ ;+zf]wg @)&# n] :ki6
9+un] s/ 5'6sf] k|df0fkq k|fKt u/]sf s/ 5'6 kfpg] ;:yfn] cfo aif{ ;dfKt ePsf] ldltn] tLg dlxgfleq
To:tf] k|df0f kq gjLs/0f u/fpg' kg]{ / To:tf] ;+:yfn]] cfos/ P]g, @)%* sf] bkmf !) sf] v08 -%_ df
pNn]v ePsf] /sd -rGbf, pkxf/, of]ubfg_ / cfos/ P]g, @)%* sf] bkmf (@ adf]lhd clGtd ?kdf
s/ sL x'g] s'g} e'QmfgL k|fKt u/]sf]df ;f] afx]s cGo s'g} /sd k|fKt u/]sf] eP cfos/ P]g, @)%* sf]
bkmf (^ adf]lhd clgjfo{ ?kdf cfo ljj/0f k]z ug'k{ g]{ Joj:yf u/]sf] 5 .
%= s/5'6 kfpg] ;+3;+:yflgsfosf] bfloTj M
cfos/ P]g, @)%*, cfos/ lgodfjnL, @)%( cg';f/ s/5'6df btf{ ePsf ;+3, ;+:yf tyf lgsfon]
b]xfo adf]lhdsf bfloTjx? k'/f ug'{kg]{ b]lvG5 .
s_
;+:yfaf6 ePsf e'QmfgLx?df clu|d s/ s6[L ug'{kg]{ eP ;f]df clu|d s/ s6[L u/L
tf]lsPsf] ;dofjwL leq ;DalGwt cfGtl/s /fh:j sfof{no jf ;]jf sfof{nodf
clu|d s/sf] laj/0f tyf s/ a'emfpg] .
v_
cfly{s aif{ ;dfKt ePsf] # dlxgf leq s/5'6sf] k|df0f kq gljs/0f u/L lng] .
u_
cfos/ P]g, @)%* sf] bkmf !) sf] v08 -%_ df pNn]v ePsf] /sd -rGbf, pkxf/,
of]ubfg_ / cfos/ P]g, @)%* sf] bkmf (@ adf]lhd clGtd ?kdf s/ sL x'g]
e'QmfgLx? dfq k|fKt u/]sf]df cfo aif{ ;dfKt ePsf] # dlxgf leq ;DalGwt
cfGtl/s /fh:j sfof{no jf ;]jf sfof{nodf lalQo laj/0f a'emfpg] .
3_
cfos/ P]g, @)%* sf] bkmf !) sf] v08 -%_ df pNn]v ePsf] /sd -rGbf, pkxf/,
of]ubfg_ / cfos/ P]g, @)%* sf] bkmf (@ adf]lhd clGtd ?kdf s/ sL x'g] s'g}
e'QmfgL k|fKt u/] afx]s cGo s'g} /sd k|fKt u/]sf] eP cfos/ P]g, @)%* sf] bkmf
(^ adf]lhd clgjfo{?kdf cfo ljj/0f k]z u/L nfUg] s/ a'emfpg] .
:dfl/sf @)&#
196
8=_
pk/f]Qm afx]s cGo k|rlnt P]g tyf tL P]g ;+u ;DalGwt lgodfjnL tyf
lgb]{lzsfx?n] lgwf{/0f u/]sf] cGo bfloTjx? k'/f ug]{ .
^= s/5'6 kfpg] ;+3;+:yflgsfosf] ;DaGwdf b]lvPsf ;d:ofx? M

s/5'6 kfpg] ;+:yfx?sf] ;DaGwdf laefu tyf sfof{nodf b]lvPsf ;d:ofx?nfO{ lgDg adf]lhd @
au{df laefhg u/L x]g{ ;lsG5 .
s_ gLltut ;d:of M
s/5'6 kfpg] ;+:yfn] ;d]t k"0f{ 5'6 gkfpg] cj:yfdf s/5'6 kfpg] ;+:yf sf ?kdf k|df0f
kq lb+bf o;n] ;j{;fwf/0fdf ;Dk"0f{ ?kdf s/ d'lQm kfPsf] ;+b]z k|jfx x'guO{ P]gsf] dg;fo
cg';f/ sfo{ x'g g;s]sf] .
s/5'6 kfpg] ;+:yfsf] ;DaGwdf :ki6 AofVof gePsf] sf/0fn] gu/kfnLsf, lhNnf lasf;
;ldlt h:tf lgsfox?nfO{ g]kfn ;/sf/ cGtu{tsf lgsfo dfgL ;a} lsl;dsf cfodf s/5'6
x'g] jf 5'6[} :jfoQ s/5'6 ;+:yfsf] ?kdf dfgL P]gn] 5'6 lbP afx]ssf cfodf s/ nufpg] <
s] s:tf s:tf p@]Zo ePsf ;+:yfnfO{ dfq s/5'6 kfpg] ;+:yfsf] ?kdf /fVg] < z'Ns lnP/
cWofkg u/fpg] laBfnonfO{ s/5'6 k|fKt ug]{ ;+:yf cGtu{t /fVg] g/fVg] < lghL u'7Lf/f
;+rflnt pBdnfO{ s/5'6 k|fKt ug]{ ;+:yfsf ?kdf btf{ ug]{ jf gug]{ < s/5'6 k|fKt ;+:yfx?n]
Joj;foLs k|lt:kwf{df efu lnP/ sfo{ u/]df To:tf] ;+:yfx?nfO{ s/ 5'6 cGtu{t /fVg] jf
g/fVg] < ;DaGwdf ljLwfx? laBdfg /x]sf] .
s/5'6sf] cfo ;DaGwdf :ki6 AofVof gePsf] sf/0fn] s'g s'g cfo ;+:yfsf] p2]Zo ;+u
k|ToIf ;DalGwt xf], s'g xf]O{g, s'g cfodf s/ nfUg] jf s'g cfodf s/ gnfUg] xf] s/bftf
tyf s/ k|zf;g b'j}df c:ki6tf /x]sf] 5 . pbfx/0fsf] lgldQ ;+:yfsf] ;b:otf z'Ns, ;+:yfn]
cfkm\gf] p2]Zo ;+u k|ToIf ;DalGwt eP/ cfh{g u/]sf] cGo /sdx? h:t} PDa'n]G; z'Ns,
3/ef8f z'Ns s/5'6 cGtu{t kg]{ jf gkg]{ ;DaGwdf cGof}n /x]sf] kfO{G5 .
s/5'6sf ;+:yfsf] gljs/0f ;DaGwdf ePsf] gof+ Joj:yf cg';f/ sfof{non] s/5'6sf] k|df0f
kq gljs/0f ubf{ s'g s'g s'/fsf] cfwf/ lng] :ki6 gePsf] . To;}u/L Psk6s s/5'6df btf{
eO{ ;s]sf] lgsfon] p2]Zo lakl/t sfo{ u/]sf] kfO{Pdf ;f]sf] vf/]hL ug]{ jf gug]{, ug]{ eP
s;/L ug]{ eGg] ;DaGwdf :ki6 gePsf] .
v_ k|zf;lgs ;d:of M
s/5'6sf ;+:yfx?n] sfof{nodf s]jn lalQo laj/0f dfq a'emfP k'Ug] / cfkm'n] cfh{g u/]sf
s/ 5'6 k|fKt x'g] cfox?sf ;DaGwdf lnlvt ?kdf :j3f]if0ff ug'{ gkg]{ Joj:yfn] ubf{ s/bftf
tyf s/ k|zf;g b'j} kIfaf6 cfos/ nfUg] cfosf] klxrfgdf l9nfO{ x'g uO{ s/ lgwf{/0fdf
sl7gfO{ tyf lanDa x'g] u/]sf] .
s/5'6sf ;+:yfx?n] sfof{nodf k]z u/]sf lalQo laj/0fx? tTsfn sDKo'6/ k|0ffnLdf k|ljli6 gx'g]
:dfl/sf @)&#
197
ePsfn] kmfO{ln8= Joj:yfkg tyf laj/0f glbg] ;+:yfx?sf] klxrfgdf sl7gfO{ x'g] u/]sf] .
sfof{non] s/5'6 k|fKt ;+:yfx?nfO{ k|df0f kq lb+bf ;+:yfsf] lawfg cWoog u/L lbg] u/]sf]
t/ k|df0f kq lat/0f kZrft ;+:yfsf] lawfgdf kl/jt{g eP gePsf] ;DaGwdf sfof{nonfO{
hfgsf/L gx'g] x'gfn] lgodg sfo{df sl7gfO{ b]lvPsf] .
&= ;d:of ;fdfwfgsf pkfox? M
dfly plNnlvt ;d:ofx?sf] ;dfwfgsf] lgldQ lgDg adf]lhd sf ;'wf/fTds pkfox?sf] cfjnDag
ug'{kg]{ b]lvG5 .
s/5'6 kfpg] ;+:yf pNn]v u/L k|df0f kq lbg'sf] ;6[f cfos/ P]g, @)%* sf] bkmf @-w_ adf]lhdsf]
;+:yf pNn]v u/L k|df0f kq lbg] . o:tf] k|df0f kqsf] k[i7efudf :ki6 ?kdf k|df0f kq k|fKt ug]{
;+:yfn] s] s:tf] cfodf cfos/ 5'6 kfpg] / s] s:tf] cfodf cfos/ 5'6 gkfpg] hfgsf/Lx?sf
;fy} ;+:yfn] k'/f ug'k{ g]{ k|so[ f / kfngf ug'k{ g]{ bfloTjx?sf] hfgsf/L pNn]v ug]{ .
xfn;Dd sfof{nox?df s/5'6 kfpg] ;+:yfsf ?kdf btf{ ug{ cfPsf ;fdflhs ;+:yfx?sf] :j?k,
p2]Zo tyf k|s[tL ;DaGwL hfgsf/Lx? ;+sng u/L ;f]lx cfwf/df s:tf] s:tf] ;+:yfnfO{
s/5'6 kfpg] ;+:yfsf] ?kdf btf{ ug]{ / s:tf] s:tf] ;+:yfnfO{ gug]{ ;DaGwdf pbfx/0f ;lxt
AofVof u/L 5'6[} lgb]{lzsf k|sfzg ug]{ .
s/5'6 kfpg] ;+:yfsf] cfosf] ;|f]t tyf k|s[tL ;DaGwdf ;d]t sfof{noaf6 cfjZos hfgsf/L
;+sng u/L s:tf] s:tf] cfonfO{ s/5'6 k|bfg ug]{ / s:tf] s:tf] cfonfO{ 5'6 k|bfg gug]{
;DaGwdf pbfx/0f ;lxtsf] AofVof lgb]{lzsfdf ;dfj]z ug]{ .
s/5'6sf] k|df0f kq gljs/0f ubf{ sfof{noaf6 s'g s'g laifoa:t'x?sf] 5fgljg ug]{ eGg]
;Gbe{df :ki6 JofVof u/L gljs/0f ePsf ;+:yfx?sf] laut aif{x?sf] cfo ;d]t 5fgljg x'g
;Sg] hfgsf/L k|df0f kqdf g} pNn]v u/L lbg] .
s/5'6df btf{ eO{ sf/f]af/ ;+rfng u/]sf] lgsfon] p2]Zo lakl/t sfo{ u/]sf] kfO{Pdf jf P]gsf]
alv{nfk x'g] cGo s'g} sfo{x? u/]sf] kfO{Pdf k|df0f kq vf/]hL ug]{ ;DaGwL Joj:yf :ki6 u/L
lgb]{lzsfdf ;dfj]z ug]{ .
s/5'6sf ;+:yfx?n] ;d]t cfkm\gf] s/5'6 x'g] cfonfO{ s/ gnfUg] dxndf ;dfj]z u/L
clgjfo{ ?kdf cfo laj/0f lbg] Joj:yf ug'{kg]{ . o;af6 s/bftf ;d]tnfO{ cfkm\gf] s'g
cfodf s/ nfUg] / s'g cfodf s/ gnfUg] :jo+ 3f]if0ff ug{ afWofTds cj:yf ;[hgf x'g]
x'gfn] s/ hf]lvd sd ug{ ;xh x'G5 . ;fy} o;af6 s/5'6 kfpg] ;+:yfx?sf] cfo laj/0f
;d]t s/bftfx?af6} sDKo'6/ k|0ffnLdf k|ljli6 x'g uO{ kmfO{ln8= Joj:yfkg tyf laj/0f glbg]
;+:yfx?sf] klxrfgdf ;d]t ;/ntf cfp+5 .
s/5'6 k|fKt ;+:yfx?n] gljs/0fsf] nflu lgj]bg lb+bf ;+:yfsf] cWofjlws lawfg ;d]t
clgjfo{ ?kdf k]z ug'{kg]{ afWosf/L Joj:yf ug]{ . o;af6 ;+:yfsf] lawfgdf kl/jt{g eP
:dfl/sf @)&#
198
gePsf] ;DaGwdf sfof{nonfO{ hfgsf/L x'g] .

s/ k/LIf0fsf] nflu s/bftfsf] 5gf}6 ubf{ s/5'6 k|fKt ;+:yfx? ;d]t lglZrt k|ltztsf b/n]
k/LIf0fsf] nflu 5gf}6 ug]{ gLlt cg';/0f ug]{ .
*= lgZsif{M
ljZjdf k|rlnt dfGotf cg';f/ cfos/ P]g, @)%* n] ;d]t ;j{;fwf/0f hgtfx?nfO{ laleGg lsl;dsf
;]jf tyf ;'ljwfx? pknAw u/fpg] p2]Zon] ;fdflhs If]qdf :yfkgf ePsf s]xL ;fdflhs / k/f]ksf/L
;+3 ;+:yf / s]lx laz]if k|sf/sf ;+:yf jf lgsfonfO{ s/5'6 ;+:yfsf] ?kdf dfGotf lbO{ s/5'6sf]
k|df0fkq k|bfg ug{] Aoa:yf u/]sf] 5 . o;sf] ;fy} P]gdf s/5'6sf] k|df0f kq k|fKt ug]{ lt ;+3 ;+:yf jf
lgsfosf] ljz]if k|sf/sf] cfo -rGbf, cg'bfg, pkxf/_ df s/ gnfUg] Joj:yf ;d]t ul/Psf] 5 .
o;/L s/ 5'6 x'g] ;+:yfsf] ;Dk"0f{ cfodf s/ 5'6 gu/L s]xL laz]if k|sf/sf] cfodf dfq s/ 5'6 x'g]
Joj:yf ug'{sf] k5fl8 To:tf ;+:yfx?nfO{ ;d]t s/sf] bfo/fdf Nofpg] dg;fo P]gdf /x]sf] kfO{G5 .
o; cy{df o:tf ;+:yf cfkm}df s/ 5'6 x'g] ;+:yf geO{ s]jn P]gn] 5'6 k|bfg u/]sf] cfo cfh{gsf]
xb;Dd dfq s/ 5'6 x'g] b]lvG5 .
t/ P]gsf] dg;fosf ;DaGwdf s/bftf tyf s/ k|zf;g b'jd} f cGof}n JofKt /xg', P]gsf k|fjwfgx?sf
;DaGwdf cem} klg sltko Jojxfl/s AofVof ug{ af+ls /xg' / cGo laleGg k|zf;lgs sf/0fn] ubf{
s/5'6sf ;+:yfx?sf] lgodg tyf k|zf;gdf laleGg lsl;dsf Jojxfl/s ;d:ofx? b]vf k/]sf] kfO{G5 .
s/5'6sf ;+:yfx?sf] lgodg tyf k|zf;gsf ;DaGwdf b]vf k/]sf o:tf lsl;dsf ;d:ofn] Psftkm{ To:tf
;+:yfx?nfO{ P]gsf] kl/kfng ul/ lgjf{w ?kdf ;+:yf ;+rfng ug{ afwf kl//x]sf] b]lvG5 eg] csf]t{ km{ s/
k|zf;gnfO{ ;d]t P]g cg';f/ s/ ;+sng tyf k|zf;gdf afwf k'Ug uPsf] b]lvG5 . ty;{ s/5'6sf ;+:yfx?sf
;DaGwdf xfn b]vf k/]sf ;d:of nufotsf cGo ;Defljt ;d:ofx?sf] klxrfg u/L ;dfwfgsf pkfox?sf]
lz3| cfjnDag ug'{ h?/L b]lvG5 . o;af6 s/ k|zf;g tyf s/5'6 k|fKt ;+:yf b'j} kIfnfO{ ;xhtf x'g uO{
/fHosf] /fh:j ;+sngsf ;fy} ;fdflhs pQ/bfoLTj lgjf{xfsf] b'j} p2]Zo ;dfg ?kdf k'/f x'g ;Sg]5 .
;Gbe{;fdu|L M
g]kfn sfg'g lstfa Joj:yf ;ldlt, cfos/ P]g, @)%*, sf7df8f}+ .
g]kfn sfg'g lstfa Joj:yf ;ldlt, sDkgL P]g, @)^#, sf7df8f}+ .
cfGtl/s /fh:j laefu, cfos/ lgb]{lzsf @)^*, nflhDkf6 .
:dfl/sf @)&#
199
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)&
sf
,@
fl/
:d
;
lbj
s/
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fli6
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kfr
:dfl/sf @)&#
200
cGtMz'Ns, :jf:Yo ;]jf s/ / lzIff ;]jf z'Nssf]

sfo{If]q Joj:yfkgsf r'gf}tL / pkfox?
zflns/fd cfrfo{
k|d'v s/ clws[t
7"nf s/bftf sfof{no
!= ljifoj:t'sf] cjwf/0ffk[i7e"ld
g]kfndf ;j{k|yd lj=;+= !(!) sf] d'n'sL P]g adf]lhd :yflkt /sd aGbf]a:t c8\8fn], vfgL, dbeL,
xf8, uf+hf, ;'+u'/sf] hx/ cflbdf 7]Ssf k|yff/f cGtMz'Ns /fh:j ;+sng ug]{ ul/Psf] lyof] . cGtz'Ns
P]g @)!% / cGtz'Ns lgodfjnL, @)!( sfof{Gjogdf cfPkl5 cGtz'Ns k|zf;g Jojl:yt / ;do
;fk]If ?kdf cufl8 al9/x]sf] 5 .
cfly{s jif{ @)^%^^ b]lv lghL If]qaf6 ;+rflnt lzIf0f ;+:yfxn] lng] z'Nsdf kfFr k|ltztsf b/n]
lzIff ;]jf s/ nufpg] Joj:yf cfly{s P]g @)^% sf] bkmf ( df ul/Psf] lyof] . lzIff ;]jf s/sf] k|zf;g
cfGtl/s /fh:j ljefun] tf]s] adf]lhd x'g] Joj:yf cfly{s P]g @)^% df ul/Psf] lyof] . o;nfO{ la=;+=
@)^^ df gfd kl/jt{g u/L lzIff ;]jf z'Ns agfOof] eg] b/nfO{ 36fP/ Ps k|ltztdf emfl/of] . z'?df
nfu" ubf{ s'g} If]q gtf]sL cfPsf]df la=;+= @)^^ df sf7df8f}+ pkTosf, pkdxfgu/kflnsf, gu/kflnsf
/ lhNnf ;b/d'sfd l:yt lghL If]qaf6 ;+rflnt lzIf0f ;+:yfaf6 dfq lzIff ;]af c;'n ug{] u/L s]xL
kl/dfh{g ul/of] . o;nfO{ Jojl:yt ug{ lzIff ;]jf z'Ns lgb]l{ zsf, @)^^ klg hf/L ul/of] .
g]kfn ;/sf/n] k|bfg ug]{ :jf:Yo ;]jf / ;fd'bflos c:ktfnn] k|bfg ug]{ :jf:Yo ;]jf afx]ssf JolQm, ;+:yf
jf lgsfon] k|bfg ug]{ :jf:Yo ;]jfdf lahs d"Nosf] kfFr k|ltztsf b/n] :jf:Yo ;]jf s/ nufpg] / c;'n
pk/ ug{] Joj:yf cflYf{s P]g, @)^% sf] bkmf *-!_dful/Psf] lyof] .:jf:Yo ;]jf s/sf] k|zf;g / sfo{ljlw
cfGtl/s /fh:j ljefun] tf]s] adf]lhd x'g] Joj:yf cfly{s P]g @)^% df ul/Psf] lyof] . xfn;Dd klg lzIff
;]jf z'Ns / :jf:Yo ;]jf s/sf] k|zf;g d"nt cfly{s P]g / lgb{l] zsfx?sf e/df ;+rfng e} /x]sf] 5 .
@ ljifoj:t'sf] dxTj
s"n cfGtl/s /fh:jdf cGtMz'Nssf] nueu @) k|ltzt k|ToIf of]ubfg /x]sf] 5 eg] cGtMz'Ns nfUg]
j:t' pTkfbg ug]{ k|lti7fgx?n] ltg]{ cfos/, d"=c=s/ tyf cGtMz'Ns ;d]t hf]8\bf o:tf]] of]ubfg
lgs} a9L x'g] b]lvG5 . :jf:Yo ;]af s/ tyf lzIff ;]af z'Nssf] of]ubfg xfn;Dd Tolt pNn]vgLo
gePtfklg k|zf;g ;an ePdf o;sf] ;+efjgf klg k|z:t b]lvG5 . cGtMz'Ns k|zf;g k|efjsf/L
gePdf cGtMz'Nsdf r'xfj6t x'G5 g} o;sf cnfjf d"=c=s/ tyf cfos/df ;d]t gsf/fTds k|efj
kg]{ x'G5 . t;y{ cfufdL lbgx?df cGtMz'Ns k|zf;gnfO{ k/Dk/fut z}lnaf6 s]xL leGg / k|efjsf/L
:dfl/sf @)&#
201
jgfpg' kg]{ vf+rf] b]lvPsf] 5 .

cGtMz'Ns k|zf;g g]kfnsf] s/ k|zf;gdf h]7f] ;b:o xf] . cfos/ tyf d"No clej[l s/ -lalqm s/_
z'? gx'+bf cGtMz'Ns ;/sf/sf] /fh:jsf] k|d'v ;|f]tsf] ?kdf /x]sf] lyof] . kl5Nnf lbgdf z'? ul/Psf]
d"No clej[l s/tkm{ nfu" ePb]lv g} ;'wf/sf k|of; lg/Gt/ e} /x]sf 5g\ / cfos/ k|zf;gsf xsdf
klg ;'wf/sf k|z:t k|of; ePsf 5g\ . cGtMz'Ns k|zf;g k'/fg} ePtfklg o;df ;'wf/sf k|of;x?
w]/} kl5 dfq z'? ePsf5g\ . ;du| s/ ;+hfndf cGtMz'Ns k|zf;gnfO{ k|j]z u/fpg] sfo{ ev{/ dfq
-cf=a= 2072.73 b]lv_ z'? ePsf] 5 . ljZj Jofkf/ ;+u7gdf k|j]z ;+u} e+;f/sf b/df s6f}tL ug{ z'?
ul/P;+u} cGtMz'NshGo j:t'x?sf] ;+Vof a9\b} uPsf] 5 . s'n cGtMz'Ns /fh:jdf k/Dk/fut ?kdf
ef}lts lgoGq0f k|0ffnL cGtu{t k|zf;g ul/g] dlb/fhGo / ;"lt{hGo a:t'x? s} of]ubfg pNn]vgLo
?kn] a9L /x+b} cfPsf] 5 . o:tf j:t'af6 s'n cGtMz'Ns /fh:jsf] sl/j *% k|ltzt p7\g] u/]sf] 5 .
cf=a= @)&@&# b]lv r'/f]6 tyf cGo ;"lt{hGo kbfy{ / kfg d;nf cflbdf ef}lts lgoGq0f k2lt
x6fOPsf] 5 . ef}lts lgoGq0f k|0ffnLaf6 qmdzM :jod\ lgisfzg k|0ffnL tkm{ nfUb} ubf{ st} cGtMz'Ns
k|zf;gn] cfkm\gf] lgoGq0ffTds Ifdtf u'dfp+b} uPsf] xf] sL h:tf] b]lvg cfPsf] 5 .
cGtMz'Ns k|zf;gsf] z'?jft g} lgolGqt sf/f]af/ cGt{ut ePsf] xf] . cGtMz'Ns k'/fgf] s/ ePtfklg
Jojl:yt k|zf;g eg] cGtMz'Ns P]g 2015 cfP kl5 dfq z'? ePsf] xf] . z'?sf lbgdf cGtMz'Ns vf;u/L
dfgjLo :jf:Yo tyf jftfj/0fdf c;/ ug]{ j:t'df nufpg] ul/Psfn] :jefjt of] lgoGq0fd'vL lyof] /
ef}lts lgoGq0f lagf o;sf] k|zf;gsf] sNkgf ul/Psf] lyPg . cGtMz'Ns nfUg] j:t'sf] ;+Vof tyf To:tf
a:t' pTkfbg ug{] pBf]usf] ;+Vof a9\b} hf+bf o;sf] lgoGq0f k|0ffnLdf klg k'gM ljrf/ ug'{ kg]{ cj:yf cfof] .
o;} k[i7e"lddf cf=j @)$*$( b]lv tf]lsPsf] j:t'df :jod\ lgisfzg k|0ffnL z'?jft ul/of] . To; nut}
cf=j @)$(%) b]lv cfos/ tkm{ klg :jo+d\ s/ lgwf{/0f k|0ffnL z'?cft ul/of] . ;du| s/ k|zf;gnfO{
;/nLs/0f ug]{ ljZjJoflk nx/sf] Ps lx:;fsf?kdf :jo+d\ lgisfzg k|0ffnLsf] z'?cft ul/Psf] lyof] .
cGtMz'Ns nufot g]kfnsf] ;du| s/ k|zf;g ;+rfngsf] clGtd lhDd]jf/L cfGtl/s /fh:j ljefusf]
/x]sf] 5 . cfGtl/s /fh:j ljefu :yfkgf -lj=;++= @)%*_ cufl8 g]kfnsf] s/ k|zf;g ljleGg ljefusf]
dftxt /x]sf] lyof] . cGtMz'Ns k|zf;g x]g{nfO{ 5'} ljefu / d"No clea[l4s/ -klxn] laqmL s/_ x]g]{nfO{
5'} ljefu lyP . ljefu cg';f/ :yfgLo :t/df sfof{nox? klg 5'f 5'} x'g] g} eP . o;n] ubf{ sfddf
bf]xf]/f]kg kg{ uO{ ;/sf/sf] ;fwg ;|f]t a9L nufpg' kg]{ cj:yf Psflt/ lyof] eg] Ps} k|s[ltsf]
sfddf Ps eGbf a9L sfof{no wfpg' kbf{ s/bftfsf] s/ ;xeflutf nfut a9L kg{ hfg' :jfefljs
lyof] . ;/sf/L sfdsf] bf]xf]/f]kg x6fpg], s/bftfsf] s/ ;xeflutf nfut 36fpg] tyf s/ k|zf;gnfO{
cfw'lgsLs/0f tkm{ 8f]Cofpg] k|of; :j?k tfTsflng laqmL s/ ljefu / cGtMz'Ns ljefunfO{
PsLs/0f u/L cf=j @)%)%! df laqmLs/ tyf cGtMz'Ns ljefu u7g ul/of] . :yfgLo :t/sf
sfof{nodf klg ;f]xL cg'?k;dfof]hg ul/of] . d"No clea[l4 s/ nufpg] tof/L :j?k lj=;+= @)%@
;fndf o;nfO{ d"No clej[l s/ ljefudf ?kfGt/0f ul/of] . lj=;+= @)%* ;fndf s/ ljefu
/ d"No clej[l s/ ljefu ldnfP/ cfGtl/s /fh:j ljefu u7g ul/of] . xfn b]ze/ ;du| s/
k|zf;g ;+rfng ug{ s]Gb|df cfGtl/s /fh:j ljefusf cltl/Qm sfo{ ;+rfng :t/df 7"nf s/bftf
sfof{no!, cfGtl/s /fh:j sfof{no @@ / s/bftf ;]jf sfof{nox? @^ -sf7df08f} pkTosf
:dfl/sf @)&#
202
leq !# / aflx/ !#_ /x]sf5g\ . oL ;a} sfof{nox?n] cGo s/ nufot cGtMz'Nssf] ;d]t k|zf;g
ub{5g\ . cfGtl/s /fh:j sfof{no gePsf #$ lhNNffsf sf]if tyf n]vf lgoGqs sfof{nox?nfO{
cGtMz'Ns k|zf;g ug]{ lhDd]jf/L tf]lsPsf] 5 . ljleGg cfGtl/s /fh:j sfof{no / ltgLx?nfO{
tf]lsPsf] sfo{If]q tn pNn]v ul/Psf] 5M
qm=;+=
sfof{nosf] gfd
sfof{nosf] sfo{If]q
7'nf s/bftf sfof{no, xl/x/ejg,

nlntk'/
g]kfn /fHoe/sf /x]sf jflif{s ? krf; sf/f]8 eGbf a9Lsf] sf/f]jf/ ug]{ ;Dk"0f{
s/bftf
cfGtl/s /fh:j sfof{no,

sf7df08f} If]q g+= !, jj/dxn,
sf7df08f}
sfdgkf j8f g+= !, ^, &, *, (, !), #!, #@, ##, #$, #%, sf7df08f} lhNnfsf]
;fljssf d"nkfgL, hf]/kf6L, 8f+5L, skg, uf]s0f]{Zj/, gof+kf6L, afn'jf, cfnfsf]6,
OGb|fo0fL, eb|jf; ufunkm]bL, ah|of]uLgL, nK;Lkm]bL, k's'nfIfL, gf+Un]ef/], ;'g6f]n,
;'Gb/Lhn, dxfsfn, r'gLv]n / uf]7f6f/ uf=lj=; df /x]sf kf+r s/f]8eGbf dfly
? krf; s/f]8 ;Dd jflif{s s/f]jf/ ug]{ s/bftfx?

sf7df08f} If]q g+= @, jj/dxn,
sf7df08f}
sfdgkf j8f g+= !!, !@, !&, !*, !(, @), @!, @@, @#, @$, @%, @^, @&, @*
/ #) df /x]sf kfFr s/f]8eGbf dfly ?krf; s/f]8 ;Dd jflif{s s/f]jf/ ug]{
s/bftfx?

sf7df08f} If]q g+= #, nflhDkf6,
sf7df08f}
sfdgkf j8f g++= @, #, $, %, !#, !$, !%, !^ / @( tyf sf7df08f} lhNnfsf]

tTsflng lji0f' a'9flgns07, v8\sf eb|sfnL, rknL eb|sfnL, wfkf;L, 6f]vf
;/:jtL, 6f]vf r08Zj/L / emf]/ dxf+sfn, uf]+ua', dgd}h', ;f+Unf, km"6'+u,
wd{:ynL, sfe|]:ynL, uf]n9'+uf, hLtk'/km]bL, Or+u'gf/fo0f, ;LtfkfO{nf, /fdsf]6,
eLd9'+uf, :o'rf6f/, g}sfk k'/fgf] eGHof+, g}sfk gof+ eGHof, tLgyfgf, ;t'+un,
anDa', yfgsf]6, dftftLy{, dxfb]j:yfg, bxrf]s, jf0f eGHof / dR5]ufp+, sLlt{k'/
gu/kfnLsf, tfTsflng rfNgfv]n, 6Ns', 88]rf}/, 5}dn], blIf0fsfnL, ;]tLb]jL /
z]ifgf/fo0f uf=lj=; tyf wflb, /;'jf / g'jfsf]6 lhNnfdf /x]sf kfFr s/f]8eGbf
dfly ?krf; s/f]8 ;Dd jflif{s s/f]jf/ ug]{ s/bftfx?
cfGtl/s /fh:j sfof{no, eb|k'/
fkf / Onfd lhNnf
cfGtl/s /fh:j sfof{no, lj/f6gu/
df]/ lhNnf
&
cfGtl/s /fh:j sfof{no, w/fg
;'g;/L / wgs'6f lhNnf
cfGtl/s /fh:j sfof{no, nfxfg
l;/fxf, ;Kt/L / pbok'/ lhNnf
cfGtl/s /fh:j sfof{no, hgsk'/
wg'iff, dxf]Q/L, ;nf{xL / l;Gw'nL lhNnf
!)
cfGtl/s /fh:j sfof{no, l;d/f
af/f / /f}tx6 lhNnf
!!
cfGtl/s /fh:j sfof{no, lj/u~h k;f{ lhNnf
!@
cfGtl/s /fh:j sfof{no, x]6f}+8f
:dfl/sf @)&#
dsjfgk'/ lhNnf
203
!#
cfGtl/s /fh:j sfof{no, e/tk'/ lrtjg / gjnk/f;L lhNnfsf] bfpGg] k"j{sf] gjnk'/ If]q
!$
?kGb]xL lhNnfsf] a'6jn gu/kflnsf, b]jbx, z+s/gu/, df]ltk'/, ;]dnf/, k/f]{xf,

b'w/fIf, ;fn08L, ?b|k'/, uh]8L, v08jf agufO{, dfgks8L / ;f}/fxf km;f{l6s/
uf=lj=;= afx]s cGo ;a} gu/kflnsf / uf=lj=;=x?, gjnk/f;L lhNnfsf
cfGtl/s /fh:j sfof{no, e}/xjf lqj]0fL;':tf, ?kf}lnof, s'l8of, g;{xL, kslnxjf, u'7L k/;f]gL, u'7L ;"o{k'/f, a]bf}nL,
k|tfkk'/, hd'lgof, ;f]dgL, tf}nL, e"hxjf, /fdk'/ v8f}gf, a8x/f b'jf}lnof, hxbf,
;/fjn, b]euf}g, ;'g/L, s';df, x/k'/, kfNxL, u]/dL, ;gO{, xs'O{, ;'S/f}nL, cd/f]8,
aGhl/of / ;':tf u/L hDdf @( uf=lj=;= / /fdu|fd gu/kflnsf
!%
cfGtl/s /fh:j sfof{no, a'6jn
?kGb]xL lhNnfsf a'6jn gu/kflnsf, b]jbx, z+s/gu/, df]ltk'/, ;]dnf/, k/f]{xf,

b'w/fIf, ;fn08L, ?b|k'/, uh]8L, v08jf agufO{, dfgks8L / ;f}/fxf km;f{l6s/
u/L hDdf !@ ufpF ljsf; ;ldltx? / gjnk/f;L lhNnfsf bfpGg]b]jL, dfs/,
w'/sf]6, k~rgu/, ltnsk'/, dg/L, /fdgu/, :jf7L / ;'gjn u/L ( ufp ljsf;
;ldlt tyf kfNkf / u'NdL lhNnf ;j}
!^
cfGtl/s /fh:j sfof{no, kf]v/f
sf:sL, tgx'F, uf]/vf / :ofhf lhNnf
!&
cfGtl/s /fh:j sfof{no, s[i0fgu/ slknj:t' lhNnf
!*
cfGtl/s /fh:j sfof{no, g]kfnu~h afFs], alb{of, ;v']{t / b}n]v lhNnf
!(
cfGtl/s /fh:j sfof{no, bf
@)
cfGtl/s /fh:j sfof{no, wgu9L s}nfnL lhNnf
@!
cfGtl/s /fh:j sfof{no, dx]Gb|gu/ s~rgk'/, 88]Nw'/f / a}t8L lhNnf
22

s/bftf ;]jf sfof{no, k'tln;8s
s/bftf ;]jf sfof{no, gofFafg]Zj/
s/bftf ;]jf sfof{no, alQ;k'tnL
eQmk'/ / sfe|]knf~rf]s lhNnf

nlntk'/ lhNnf
sf=d=g=kf j8f g+= !, #!, / #@
sf=d=g=kf j8f g+= !) / #$
sf=d=g=kf j8f g+= *, ( / ##
27
s/bftf ;]jf sfof{no, rfjlxn
sf=d=g=kf= j8f g+= ^ / &, sf7df08f} lhNnfsf] ;flassf] d"nkfgL, hf]/kf6L, 8f+5L, skg,
uf]s0f]Z{ j/, gofFkf6L, afn'jf, cfnfsf]6, OGb|fo0fL, eb|jf; ufunkm]bL, ah|of]uLgL, nK;Lkm]bL,
k'sn' fIfL, gf+Un]ef/], ;'g6f]n, ;'Gb/Lhn, dxfsfn / r'gLv]n u/L !( uf=lj=; .
28
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
sf=d=g=kf
sf=d=g=kf
sf=d=g=kf
sf=d=g=kf
sf=d=g=kf
23
24
25
26
29
30
31
32
;]jf
;]jf
;]jf
;]jf
;]jf
:dfl/sf @)&#
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sf]6]Zj/
lqk'/]Zj/
gofF;8s
7d]n
6+ufn
bf, ;Nofg / Ko"7fg lhNnf
j8f
j8f
j8f
j8f
j8f
g+=
g+=
g+=
g+=
g+=
#% / sf7df08f} lhNnfsf] ;fljssf] uf]7f6f/ uf=lj=;

!!, !@, @) / @!
!(, @@, @#, @$ / @%
!&, !*, @^, @&, @* / #)
@,$, / %
204
33
sf=d=g=kf j8f g+= # / @( tyf sf7df08f} lhNnfsf] ;fljssf] lji0f' a'9flgns07,

s/bftf ;]jf sfof{no, dxf/fhu~h v8\sf eb|sfnL, rknL eb|sfnL, wfkf;L, 6f]vf ;/:jtL, 6f]vf r08Zj/L / emf]/
dxf+sfn u/L hDdf & uf=lj=;
34
s/bftf ;]jf sfof{no, afnfh'
sf=d=g=kf j8f g+= !^ / ;fljssf] uf=lj=; uf]u+ a', dgd}h,' ;f+Unf, km"6u+' , wd{:ynL,
sfe|:] ynL, uf]n9'u+ f, / hLtk'/km]bL u/L hDdf * uflj;, /;'jf / g'jfsf]6 lhNnf ;a} .
35
s/bftf ;]jf sfof{no, sn+sL
sf=d=g=kf j8f g+= !% tyf ;fljssf Or+u' gf/fo0f, ;LtfkfO{nf, /fdsf]6,

eLd9'+uf, :o'rf6f/, g}sfk k'/fgf] eGHof+, g}sfk gof+ eGHof, tLgyfgf, ;t'+un,
anDa', yfgsf]6, dftftLy{, dxfb]j:yfg, bxrf]s, jf0f eGHof / dR5]ufp+ u/L
hDdf !^ uf=lj=; / wflb, lhNnf ;a} .
36
s/bftf ;]jf sfof{no, sfnLdf6L
sf=d=g=kf j8f g+= !# / !$, sLlt{k'/ gu/kfnLsf, ;fljssf rfNgfv]n, 6Ns',

8'8]rf}/, 5}dn], blIf0fsfnL, ;]tLb]jL / z]ifgf/fo0f u/L hDdf ^ uf=lj=; .
37
46
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
s/bftf
w/fg pkdxfgu/kflnsf / a/fxIf]q uf= la= ;= afx]s ;'g;/L lhNnf

pbok'/ lhNnf
dxf]Q/L -sfo{If]q g5'LPsf] hgsk'/sf] sfo{If]q_
wgs'6f lhNnf
Onfd lhNnf
;'v]{t lhNnf
h'Dnf lhNnf
tgx'F lhNnf
afUn' lhNnf
kfNkf lhNnf
47
s/bftf ;]jf sfof{no, uf}/
/f}tx6 lhNnf
48
s/bftf ;]jf sfof{no, w'nLv]n
sfe|] lhNnf
49
s/bftf ;]jf sfof{no, bds
-lzj;tf;L / uf}/fbx gu/kflnsf_, a}u'gw'/f, dxfef/f, kfFruf5L, vh'/uf5L,

uf}/Lu~h, tf]kuf5L, nvgk'/, w/dk'/, sf]/f]jf/L uflj; .
38
39
40
41
42
43
44
45
;]jf
;]jf
;]jf
;]jf
;]jf
;]jf
;]jf
;]jf
;]jf
;]jf
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
sfof{no,
O6x/L
ufO{3f6
alb{jf;
wgs'6f
Onfd
;'v]{t
h'Dnf
bdf}nL
afUn'
kfNkf
cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{non] x]g]{ egL tfl]sPsf plNnlvt lhNnfx? jfx]ssf lhNnfx?sf] xsdf
cGtMz'Ns clws[tsf] clwsf/ If]q ;DalGwt sf]if tyf n]vf lgoGqs sfof{nonfO{ tfl]sPsf] 5
#= ljBdfg cj:yf
:jf:Yo ;]jf s/sf] k|zf;g / sfo{ljlw cfGtl/s /fh:j ljefun] tf]s] adf]lhd x'g] Joj:yf cfly{s P]g
@)^% df ul/Psf] lyof] . o;nfO{ Jojl:yt ug{ @)^% ;fndf :jf:Yo ;]jf s/ lgb]l{ zsf, @)^% hf/L
ul/Psf] lyof] . xfn;Dd klg lzIff ;]af z'Ns / :jf:Yo ;]af s/sf] k|zf;g d"nt ;fna;fnL cfly{s P]g
tyf z'?cftsf lbgdf hf/L ul/Psf lgb{l] zsfsf] e/df g} ;+rfng e} /x]sf] 5 . cfly{s aif{ @)&#&$ df
klg :jf:Yo ;]jf s/sf] k|zf;g cfGtl/s /fh:j ljefu / ljefu cGtu{tsf sfof{noaf6 x'gu] /L tf]lsPsf]
5 . cfGtl/s /fh:j laefu cGt/utsf sfof{no gePsf lhNnfdf ljefun] tf]ss
] f] k|lqmof adf]lhd sf]if
:dfl/sf @)&#
205
tyf n]vf lgoGqs sfof{non] :jf:Yo ;]jf s/sf] k|zf;g ug]J{ oj:yf ;d]t ul/Psf] 5 . :jf:Yo ;]jf
s/sf] cGo sfo{ljlw lgwf{/0f ug{] clwsf/ cfGtl/s /fh:j ljefunfO{ k|bfg ul/Psf] 5 .
cfly{s P]gsf] dfWodaf6 cfly{s jif{ @)^%^^ b]lv nfu" ul/Psf] lzIff ;]af z'Nssf]] k|zf;g cfGtl/s
/fh:j ljefun] tf]s] adf]lhd x'g] Joj:yf ul/Psf] lyof] . z'?jftsf lbgdf % k|ltztn] nufpg k|:tfj
ul/Psf]df pQm b/nfO{ 36fP/ cf=a= @)^^^& df Ps k|ltztdf emfl/of] . cf=a= @)^%^^ df nfu"
ubf{ s'g} If]q gtf]sL nufpg k|:tfj ul/Psf]df la=;+= @)^^ df sf7df8f}+ pkTosf, pkdxfgu/kflnsf,
gu/kflnsf / lhNnf ;b/d'sfd l:yt lghL If]qaf6 ;+rflnt lzIf0faf6 dfq c;'n ug{] u/L kl/dfh{g
ul/of] . o;nfO{ Jojl:yt ug{ lzIff ;]jf z'Ns lgb]{lzsf klg hf/L ul/of] . cfly{s aif{ @)&#&$
df klg lzIff ;]jf z'Nssf] k|zf;g cfGtl/s /fh:j ljefu / ljefu cGtu{tsf sfof{noaf6 x'g] u/L
tf]lsPsf] 5 . cfGtl/s /fh:j laefu cGt/utsf sfof{no gePsf lhNnfdf cfGtl/s /fh:j ljefun]
tf]s]sf] k|lqmof adf]lhd sf]if tyf n]vf lgoGqs sfof{non] lzIff;]jf z'Nssf] k|zf;g ug]{5 .
cGtz'NshGo kbfy{sf] k|zf;g ug{] ;DaGwdf cGtz'Ns P]g @)%* / cGtz'Ns lgodfjnL @)%*
k|d'v?kdf /x]sf 5g\ . To:t} dlb/fhGo kbfy{sf] dfq sf/f]af/ lgodg ug{] ;DaGwdf dlb/f P]g @)#!
tyf dlb/f lgodx? @)## /x]sf 5g\ . oL P]g lgodx?sf cltl/Qm cfGtl/s /fh:j ljefun] laleGg
;dodf :jo+d\ lgisf;g k|0ffnL lgb{]lzsf @(^#, ljo/ pTkfbg, lgodg tyf lgisf;g lgb{]lzsf
@)^%, dlb/f lalqm lat/0f lgodg lgb{]lzsf @)^% nufotsf lgb{]lzsf hf/L u/]sf] lyof] . oL ;a}nfO{
PsLs[t u/L tyf ;"tL{hGo kbfy{ -r'/f]6la+8L afx]s_ df cGtMz'Ns l6s6 6Ff; ug]{ ;DjGwL sfo{ljlw
@)&) / cGtMz'Ns lkmtf{ k|s[of ;DjGwL lgb]{lzsf @)&@ sf k|fjwfgx? ;d]tnfO{ ;dfa]z u/L
cGtz'Ns lgb]{lzsf @)^* sf] kl/dflh{t ;+:s/0f @)&# hf/L e} ;s]sf] 5 .
cGtz'Ns P]g @)%* sf] bkmf ^ n] lbPsf] clwsf/ k|of]u u/L g]kfn ;/sf/n] g]kfn /fhkq v08 ^!,
;+Vof @%, ldlt @)^*^#) df ;"rgf k|sfzg u/L laleGg sfof{nosf kbflwsf/LnfO{ cGtz'Ns
clws[t tf]sL clwsf/ If]q ;d]t tf]s]sf] 5 .
$= s/ k|zf;gdf ;[hgf ePsf ;d:of
cGtz'Ns P]gsf] clwsf/ k|of]u u/L g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L cfGtl/s
/fh:j laefusf pkdxflgb{]zs b]lv s/bftf ;]jf sfof{nosf s/ clws[t;DdnfO{ cGtz'Ns clws[t
tf]s]sf] 5 . To:t} cfGtl/s /fh:j laefu cGt/utsf sfof{no gePsf lhNnfdf k|d'v e+;f/ clws[t,
e+;f/ clws[t / e+;f/ sfof{no klg gePsf] lhNnfdf k|d'v sf]if lgoGqs jf sf]if lgoGqsnfO{
cGtz'Ns clws[t tf]sL lghsf] sfo{ If]q ;d]t tf]lsPsf] 5 .
t/ s]xL s/bftfsf] pBf]u kl/;/ Psflt/ / skf{]/]6 clkm; csf{lt/ /xg], pBf]u kl/;/ hxf+ ePklg
skf{]/]6 clkm;sf cfwf/df :yfoL n]vf gDj/ lng] lbg], cGtz'Ns Ohfht kq klg ;f]xL cfwf/df lng]
lbg] ubf{ st} sfddf bf]xf]/f]kg kg{] st} lgodg tyf lgoGq0f sfo{ k|efjsf/L gx'g] / ;f] sf] sf/0fn]
/fh:j hf]lvd ;d]t a9\g] b]lvPsf] 5 .
cGtMz'Ns k|zf;g xf];\ jf cGo cfos/ jf d"=c=s/ sf] k|zf;g, Jofj;flos kl/;/ Ps :yfgdf
/ To;sf] k|zf;g ug]{ /fh:j ;Da4 sfof{no csf]{ If]qsf] x'g ;Sg] kl/sNkgf cGo b]zdf klg
:dfl/sf @)&#
206
ul/Psf] b]lvPg / g]kfnsf] s/ k|zf;gn] klg u/]sf] 5}g . sf7df08f} pkTosfsf] xsdf s/ k|zf;g
ug]{ :yfgLo sfof{nosf] ;+Vof klg a9L ePsf] / Pp6} ;8ssf] bfof+ efu Pp6f sfof{nosf] sfo{If]q
kg]{ / csf]{ efu csf]{ sfof{nosf] sfo{If]q kg]{ ePsfn] Joj;foLn] Joj;flos kl/;/ lj:tf/ ubf{ jf
ef8fdf /x]/ Joj;fo u/]sf] cj:yfdf glhs}sf] csf]{ 3/ ef8fdf lnO{ Joj;fo ;+rfng ubf{ klg csf]{
sfof{nosf] k|zf;lgs If]qlwsf/ cGt/ut kg{ hfg] ;Defjgf ePsfn] klg s]lx ;d:of cfpg] b]lvG5 .
t/ Pp6f e'uf]n s6]/ csf]{ :yfgsf] /fh:j ;Dj4 sfof{nodf btf{ ug]{ t/ lgota; csf]{ :yfgdf
Joj;fo ;+rfng ug]{ k|j[lQnfO{ lg?T;flxt g} ug'{ kg]{ b]lvG5 . ljutdf o:tf] k|j[lQ lgs} a9]sf] lyof] .
nfxfgdf kmd{ btf{ ug]{, Joj;fo sf7df08f}df ug]{, kmd{ sf7df08f}df btf{ ug]{, Joj;fo lj/f6gu/df
ug]{ vfnsf k|j[lQ klg b]vf k/] . o;} qmddf y'k|} d'Vo sfof{no ljgfsf zfvf sfof{nox? klg b]vf
k/] . Jojzflos:yn sf7df+8f} aflx/ b]vfO{ :yfoL n]vf gDj/ lng] / ;f]sf] zfvfsf ?kdf sf7df8f}af6
Jojzfo ;+rfng u/L s/ k|zf;gnfO{ u'd/fxdf /fVg] k|of; klg x'g yfn] . sltko kl/l:ylthGo
sf/0fn] / sltko lgotj; klg o:tf] sfo{ ePsf] b]lvof] . o:tf] k|j[lQnfO{ cGtMz'Ns k|zf;gsf b[li6n]
dfq ge} ;du| s/ k|zf;gsf] b[li6n] klg lg?T;flxt ug{' kg{] clt h?/L e} ;s]sf]5 .
laleGg ;dodf s/bftf tyf ltgsf k|ltlglwd"ns ;3+ ;+:yfx?;+usf] cGt/lqmofsf cj;/df
cGtz'Ns k|zf;gnufot ;du| s/ k|zf;g;+u ;DalGwt laifox?df;xefuLx?n] p7fPsf ;d:ofnfO{
lgDg adf]lhd ;d"lxs[t ul/Psf] 5M
-c_ ;+:yfut ;d:of
s= cfGtl/s /fh:jsf] jt{dfg sfo{ut ;+u7gfTds ;+/rgfleq cGtMz'Ns k|zf;gnfO{ cfGtl/sLs/
0f ug{ sl7g ePsf]n] ljefu tyf sfof{no :t/df sfo{ ;Dkfbgdf cK7\of/f] cj:yf /x]sf],
v= cGtMz'Ns k|zf;gnfO{ k|fljlws ?kdf ;Ifd / k|ljlwo'Qm agfpg g;lsPsf]n] k|fljlws bIftfsf]
cefjdf o;sf] k|zf;g ug{ cGo lgsfo dfly lge{/ /xg' k/]sf],
u= ljefudf cGtMz'Ns dxfzfvf /x]sf] t/ cfGtl/s /fh:j sfof{nox?df cGtMz'Ns zfvf
g/x]sf] .
3= ;j} lhNnfdf cfGtl/s /fh:j sfof{no g/x]sf] h;n] ubf{ sf]if tyf n]vf lgoGqs sfof{nodfkm{t
cGtMz'Ns Joj:yfkg ug'{ k/]sf] . sf]if tyf n]vf lgoGqs sfof{noaf6 cBfalws hfgsf/L
kfpg g;lsPsf] .
-cf_ k|s[ofut ;d:of
s= :jod lgisfzg k|0ffnLdf /x]sf j:t' tyf ;]jfx?sf] k|efasf/L cg'udg ug{ g;lsPsf],
v= cGtMz'Ns k|zf;gdf ;"rgf k|ljlwsf] k|of]u k"0f{ ?kdf ug{ g;lsPsf],
u= ef}lts lgoGq0f k|0ffnLdf cfwfl/t cGtMz'Ns nfUg] ;j} j:t'nfO{ :jod lgisfzgdf nfg
g;lsPsf],
3= cGtMz'Ns nfUg] j:t'x?sf] pTKffbg tyf ljlqmljt/0fsf] cg'udg, lg/LIf0f / k/LIf0fsf Joj:yfnfO{
:dfl/sf @)&#
207
r':t ug{ g;lsPsf] sf/0fn] ubf{ r'xfj6sf] ;Defjgf klg km/flsnf] x+'b} uPsf],
= cj}w dlb/fsf] pTkfbg tyf ljqmL ljt/0faf6 x'g] dfgj :jf:Yodf Iflt tyf /fh:j gf]S;fgLdf
k"0f{ lgoGq0f x'g g;s]sf],
s/bftfnfO{ k'ofpg' kg]{ ;]jf / k|fKt x'g] /fh:jsf] ;'lglZrttfsf nflu g} sfof{nosf] sfo{If]q tf]lsG5 .
tf]lsPsf] If]q leqsf s/bftfsf] ;Dk"0f{ k|zf;g ;f]xL sfof{nosf] clwsf/ If]qdf kb{5 . s/bftfsf] :t/
(Taxpayer Segment) cg';f/ s/ k|zf;gsf] df]8fln6L (Modality) to ug'{ pko'Qm x'g] cjwf/0ff
cg';f/ lglZrt /sd eGbf a9Lsf] sf/f]jf/ ug]{ s/bftfsf] k|zf;g ug{ @)^) ;fn df3df 7"nf s/bftf
sfof{nosf] :yfkgf eof] . 7"nf s/bftf sfof{nosf] :yfkgf kZrft cGtMz'NshGo j:t' pTkfbg ug]{ pBf]u
k|lti7fgsf] k|zf;g Ps eGbf a9L/fh:j ;Da4 sfof{noaf6 ug'k{ g]{ cj:yf ;[hgf eof] . cGtMz'Nssf]
k|zf;g :yfgLo cfGtl/s /fh:j sfof{non] ug]{ / ;f] afx]s cGo ;Dk"0f{ sfo{7n
" f s/bftf sfof{non] ug]{
u/L sfo{ tf]lsof] . cGtMz'Nssf] xsdf klg s/ kl/If0f nufotsf Enforcement ;+a4 sfo{ 7"nf s/bftf
sfof{non] ug{] ePaf6 Pp6f s/bftf Ps eGbf a9L sfof{nosf] k|zf;g cGtu{t /xg' kg]{ cj:yf ;[hgf
ePsf] 5 .
xfnsf] auL{s/0f cg';f/s/bftfsf] Joj;flos sf/f]jf/ c+s tf]lsPsf] ;Ldfcyf{t ?= $) s/f]8 -tf]lsPsf
s/bftfsf] xsdf ? @% s/f]8_ eGbf a9L ePdf To:tf] s/bftfsf] k|zf;g 7"nf s/bftf sfof{no / ;DalGwt
If]qsf] cfGtl/s /fh:j sfof{non] ug'{ kg]{ cj:yf cfpg ;S5 . 7"nf s/bftf sfof{nosf] vf;df s'g}
ef}uf]lns sfo{If]q g} 5}g, ;Dk"0f{ g]kfn g} p;sf] sfo{If]q xf] . aflif{s ?= $) sf/f]8 -tf]lsPsf s/bftfsf] xsdf
? @% s/f]8_ eGbf dflysf] sf/f]jf/ ug]{ s/bftf To;sf] sfo{If]qdf kb{5g\ . To:t} sf7df08f} lhNnf l:yt
cfGtl/s /fh:j sfof{nox?sf] sfo{If]q klg tf]lsPsf]] If]qsf jflif{s ? % s/f]8 eGbf dfly tyf ? $) s/f]8
-tf]lsPsf s/bftfsf] xsdf ? @% s/f]8_ ;Dd sf/f]jf/ ug]{ s/bftf tL sfof{nosf] sfo{If]qdf kb{5g\ .
dflysf] ljin]if0f cg';f/ sfo{If]q;+u ;DalGwt ;d:of cGtz'Ns, lzIff ;]af z'Ns / :jf:Yo ;]jf s/sf]
k|zf;gdf dfq ge} ;du| s/ k|zf;gd} b]lvG5 . s/bftfsf] ef}uf]lns cjl:ylt Psflt/ / k|zf;g ug{]
;+a4 /fh:j sfof{nosf] cjl:ylt csf]l{ t/ x'b+ f cfO{kg{] ;d:ofnfO{ lgDg adf]lhd pNn]v ug{ ;lsG5M
-s_ ;]jf k|jfxdf ;d:of
s/bftfsf] ef}uf]lns cjl:ylt Psflt/ / btf{ ePsf] sfof{no csf{lt/ x'+bfp;nfO{ btf{, vftf k|dfl0ft,
s/bftf lzIff nufotsf ;]jf k|bfg ug{ klg ;d:of kg{] b]lvG5 .To:tf s/bftfnfO{ ;]jf k|bfg ug{
;do / hgzlQm b'a} a9L nufpg' kg{] x'G5 .
-v_ cg'udg k|efjsf/L gx'g]
cGtMz'Ns k|zf;g tkm{ lgoldt cg'udgsf cltl/Qm yk s]xL s'/fx?sf] ljz]if lgu/fgL ug'{kg]{ x'G5M
sRrf kbfy{sf] vl/b, vkt, :6s cflbsf] ljj/0f, ;xfos sRrf kbfy{sf] vkt, vl/b, :6s, Kofls
d]6]l/oN;sf] lx;fa OToflb . skf]{/]6 clkm;sf] cjl:yltsf cfwf/df s/bftfsf] k|zf;g ug{ vf]lhof]
eg] oL s'/fx?sf] lgu/fgL ;+ej x'+b}g .
-u_ Enforcement k|efjsf/L gx'+bf r'xfj6sf] ;+efjgf a9\g]
e/tk'/df pBf]u ;+rfng u/]sf] 5 t/ nfxfgdf btf{ 5 eg] pBf]usf Joj;flos ultljlwnfO{ lgu/fgL
:dfl/sf @)&#
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ug{, cfsl:ds lg/LIf0f ug{ tyf cfaZostf cg';f/ cg';Gwfgsf ultlalw ;+rfng ug{ ;xh x'+b}g .
o;sf] l;wf ;DaGw :jefljs?kdf s/ r'xfj6;+u /x]sf] x'G5 .
-3_ /fh:j tyf aSof}tf ;+sng ;DaGwL ;d:of
s/ k|zf;gsf] k|dv
' sfo{ ck]lIft dfqfdf /fh:j ;+sng ug{' xf] . s/bftfsf] cfkm\g} sf/0fn] tyf s/
k|zf;gn] lgoldt?kdf lgu/fgL /fVg g;Sbf klg w]/} s/bftfsf] cGtz'Ns, d"No clea[l4 s/, cfos/
nufotsf /sd aSof}tf /xg uPsf] b]lvPsf] 5 . lgoldt lgu/fgLdf /fVg' kg{] s/bftf cfkm\gf] ef}uf]lns
If]q aflx/ 5l/P/ /x]sf] cj:yfdf s/ ;+sng;+u ;DalGwtsfo{x? k|efjsf/L 9+un] ug{ ;ls+bg} .
%= ;d:of ;dfwfgsf pkfo
cGtMz'Ns k|zf;gsf ;Gbe{df ef}lts lgoGq0f k|0ffnL cGtu{t k|zfl;t s/bftfsf] ;DaGwdf s'g} ljjfb
b]lv+bg} t/ :jod\ lgisfzg k|0ffnL cGtu{tsf j:t' pTkfbg ug]{ Joj;flos k|lti7fgsf] k|zf;g ;DaGwdf
ljjfb b]lvPsf] 5 . pBf]usf] cjl:ylt Ps :yfgdf, skf]/{ 6] sfof{no csf]{ :yfgdf / sf/f]jf/ c+s jflif{s
? 40 s/f]8 eGbf al9 ePdf To;sf] cGtMz'Ns nufot cGo k|zf;g sx+aF f6 ug'{ pko'Qm x'g] ;fdfGotof
pBf]u jf sf/f]jf/:yn h'g cfGtl/s /fh:j sfof{nosf] ef}uf]lns If]q cGtu{t kb{5 To;}af6cfos/, d"No
clea[l4 s/, cGtz'Ns nufot s/ k|zf;gsf ;Dk"0f{ sfo{ x'g' pko'Qm b]lvG5 .
o;}u/L lzIff ;]jf z'Ns / :jf:Yo ;]jf s/sf ;DaGwdf klg o:tf] ;d:of b]vf k/]sf] 5 . :jf:Yo ;]jf
s/ a'emfpg] Pp6} sn]hsf] c:ktfn Psflt/ / sn]h csf{lt/ ePsf] klg b]lvPsf] 5 . dfly pNn]lvt
;d:ofnfO{ ;Daf]wg ug{ lgDg pkfo cjnDag ug{' pko'Qm b]lvG5M
s/bftfsf] skf{]/]6 sfof{no jf cGo s'g} cfwf/df ge} d"Vo sf/f]af/ :ynsf cfwf/df :yfoL
n]vf gDj/ lng nufpg] / cGtz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/sf] k|zf;g klg ;f]xL
cfwf/df ug{] u/fpg] Joj:yfnfO{ s8FO{sf;fy kfngf ug{],
sf/f]af/ c+ssf cfwf/df Ps eGbf a9L cfGtl/s /fh:j sfof{nosf] sfo{If]q cfslif{t x'g] ePdf
Enforcementafx]ssf s/ k|zf;g ;DaGwL cGo sfo{ :yfgLo /fh:j sfof{noaf6 x'g] Joj:yf ug{,]
sf/f]af/sf cfwf/df Ps eGbf a9L cfGtl/s /fh:j sfof{nosf] sfo{If]q cfslif{t x'g] s/bftfsf]
cGtz'Ns, lzIff ;]af z'Ns, :jf:Yo ;]af s/ lgwf{/0f nufotsf s/ k|zf;g;+u ;DalGwt
ljj/0fdf sf/f]af/ :yn;+u ;DalGwt ;a} sfof{nosf] kx'+r :yfkgf x'g] Joj:yf ldnfpg],
Ps eGbf a9L :yfgdf cGtz''Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf s/ nfUg] sf/f]af/ ug{]
s/bftfn] ;f] ;DaGwL ljj/0f btf{ sfod /x]sf] ;DalGwt sfof{nodf a'emfpg].
;Gbe{ ;fdu|Lx?
cfos/ P]g, lgod tyf lgb]{lzsf .
d"No clej[l4 s/ P]g, lgodfjnL tyf lgb]{lzsf .
cGtMz'Ns P]g, lgodfjnL tyf lgb]{lzsf .
dlb/f P]g / dlb/f lgodx? .
rfn' cfly{s jif{sf] cfly{s P]g .
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s/ ljjfb ;dfwfgM cGt/f{li6o k|rng / g]kfnsf] ;Gbe{

pQd eQm jfUn]
lgb]{zs
cfGtl/s /fh:j ljefu
!= k[i7e"dL M
a9\bf] cfly{s ultljlw, ;"rgf k|ljlwsf] clwstd k|of]u, j9\bf] cGt/f{li6o ;DaGw Pj+ Jofkf/sf
s/0fn] s/f/f]k0fsf] laifo klg yk hl6n aGb} uPsf] 5 . oxL hl6ntfn] s/ k|zf;g / s/bftf aLr
s/f/f]k0fsf] ljjfb /fli6o Pj+ cGt/f{li6o:t/df ;[hgf ePsf] b]lvG5 . o:f/L ;[lht ljjfb ;dfwfgsf]
nflu sfg"gL k|s[of cjnDjg u/L cbfnt hfg] / cbfnt guO{ cGo j}slNks pkfox? cjnDjg u/L
;dfwfg ul/Psf] kfOG5 . s/ ljjfb nfdf] ;do;Dd /xFbf ;/sf/nfO{ k|fKt x'g kg]{ s/ /sd ;dod}
k|fKt gx'g] / s/bftfnfO{ dsf{k/L ePsf] s/ lgwf{/0fsf] ljjfb plrt ;dodf ;dfwfg gxF'bf s/bftfsf]
nfut ;d]t a9\g hfg] xF'bf o:tf ljjfbx?sf] lg?k0f l56f] ul/g' kg]{ x'G5 . s/f/f]k0fsf] lg0f{ox?
s/bftfn] :jLsf/ gu/L ljjfb ;[hgf eO{ ;f] ljjfbnfO{{ sfg"gL tj/ cyf{t cbfntaf6 eGbf leGg
k|s[ofaf6 lg?k0f jf ;dfwfg ul/g] ljlwnfO{ Alternative Dispute Resolution(ADR) elgG5 .
@= s/ ljjfb ;dfwfgsf cGt/f{li6o k|rngx?M
;fdfGotof s/ ;DaGwL ljjfbx? lg?k0f ug{ xfn cGt/f{li6o:t/df b]xfosf k|so[ f cjnDag ug]{ ul/Psf]
5 . km/s km/s b]zdf km/s km/s lalw / k|so[ ff/f s/ ljjfb ;dfwfg ug]{ ul/Psf] kfO{G5 .
jftf{ (Negotiation)M s/ ljjfb ;dfwfgsf] nflu s/bftf / s/ k|zf;g ljr jftf{f/f ;dfwfg ul/g]
k/Dk/fut k2tLsf] ?kdf jftf{ (Negotiation) nfO{ lnO{G5 . cfjZos 7flgPdf t];|f]kIfsf] ;+nUgtf
klg x'g ;Sg] x'G5 . jftf{ kl5 ;+Efmf}tf eO{ clGtddf ljjfb ;dfwfg (Settlements) x'G5 . b'a}
kIfn] :jLsf/ u/]df t]>f] kIfsf] dWo:ttf (Arbitration) af6 klg ljjfb ;dfwfg ul/G5 .
Conciliation/ MediationM lgikIf t];|f] kIf (Conciliator) sf] ;xfotfdf s/bftf / s/ k|zf;g jLr
/x]sf] ljjfb ;dfwfg ul/g] k|s[of xf] .
k"jf{b]z (Authority of Advance Rulings)M sfg"g sfof{Gjogdf lljwf ePdf s/bftfn] s/ k|zf;g
cyf{t dxflgb]{zs ;dIf :ki6 x'g k"jf{b]z dfu ug{ ;Sg] 5g\ . To:tf k"jf{b]zaf6 klg sltko dxTjk"0f{
s/sf ljjfbx? xn ePsf] kfO{G5 .
Mutual Agreement Procedure (MAP)M a9\bf] cGt/f{li6o Jofkf/ / nufgLsf sf/0faf6 klg
cGt/f{li6os/df k|efj kg]{ / b'O{ kIf ljr ljjfb ;[hgf x'g] x'G5 . bf]xf]/f] s/ d'lQm ;+emf}tf ePsf
b]zx?ljr cyf{t b]zx?sf afl;Gbf ljr ljjfb b]lvPdf competent authorities dfkm{t ljjfb
;dfwfg ul/g] k2tL xf] . d"nt Transfer Pricing / Permanent Establishments sf] ljjfb
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;dfwfgdf of] k|s[of a9L k|of]u ePsf] kfO{G5 .

Tax Settlement Commission (TSC) :
s/ ljjfb ;dfwfg ug{ :yfoL Pj+ c:yfO{ k|s[tLsf cfof]u

u7g u/L s/ ljjfb ;dfwfg ug]{ Commission approach w]/} 7fp+df k|rngdf /x]sf] kfO{G5 .
3= s]xL cGt/f{li6o cEof;M
s_ ef/tM
s/ ;DaGwL ljjfbx? lg?k0fug{ ef/tdf Commission k|0ffnLnfO{ canDag ul/Psf] 5 . cfos/ tyf ;DkQL
s/sfljjfbx? cfof]usf] sfo{If]qdf /flvPsf] 5 . ;g\ !(&^ df u7g ePsf] o; cfof]usf] cWoIftf Supreme
Court of India sf k"j{ k|wfg Gofoflwzn] u/]sf 5g\ / ;ft j6f a]Graf6 sfo{ ;Dkfbg x'g] u/]sf] 5 . s/bftfn]
lgj]bg lbPsf] !* dlxgf leq s/ ljjfb lg?k0f ug'{ kg]{ / cfof]usf] lg0f{o clGtd x'g] Joj:yf 5 .
v_ >Lnf
s/ k|zf;gn] u/]sf] s/ lgwf{/0fsf] lg0f{o lj?4 s/bftf Tax Appeal Commission Act, @)!! cg';f/
u7g ePsf] cfof]udf k'g/fjnf]sgsf] nflu lgj]bg lbg ;Sg] Joj:yf /x]sf] 5 . of] cfof]udf ;jf]R{ r jf
Court of Appeal sf cjsfz k|fKt Gofoflwz / cGo lj1 u/L ( hgf ;b:o /xg] Joj:yf 5, # hgfsf]
ltg Kofgnaf6 sfo{ ;Dkfbg ul/g] ul/Psf] 5 . s/bftfn] s/ lgwf{/0fsf] hfgsf/L kfPsf] #) lbg leq
k'g/fjnf]sg ug'{ kg],{ ljjflbt s/ /sdsf] @% k|ltzt w/f}6L jf a}s
+ Uof/]06L /fVg' kg]{ Joj:yf 5 . o;/L
clkn ubf{ Commissioner of General of Inland Revenue nfO{ klg hfgsf/L lbg' kg]{ / Commissioner
General n] #) lbg leq s/ lgwf{/0f ug'{ kg]{ sf/0f cfof]u nfO{ lbg' kg]{ Joj:yf 5 .
lgj]bg k|fKt ePsf] #) lbg leq cfof]usf ;lrjn] s/bftf jf lghsf k|ltlglwnfO{ ;'g'jfO{sf] nflu
;do lbg] / o;/L lbO{Psf] ;'g'jfOsf] @^) lbg leq cfof]un] lg0f{o lbg' kg]{ Joj:yf 5 . cfof]usf]
lg0f{odf s/bftfn] lrQ gj'emPdf Courtof Appeal df hfg ;Sg] Joj:yf 5 .
-u_ j]nfot
a]nfotsf] s/ k|zf;gdf s/ ljjfb ;dfwfgsf] nflu Alternative Dispute Resolution nfO{ k|of]udf
NofO{Psf] 5 . s/ k|zf;g / s/bftf lar 5nkmn u/L s/bftfsf] s/ ltg]{ IfdtfnfO{ larf/ u/L Ps
lglZrt /sd s/ lt/fO{G5 . of] k|s[of cjnDjg ul/P kl5 %* k|ltzt s]zx? k"0f{?kdf ;dfwfg
ePsf, * k|ltzt cflzs ?kdf ;dfwfg ePsf] / #$ k|ltzt s]z dfq ;dfwfg x'g g;s]sf], k|ToIf
s/sf] xsdf cf}ift @# dlxgfdf s/ ;DalGWf ljjfb ;dfwfg ePsf] tYof International Taxation
Vol 9, September, 2013 df k|sflzt ePsf] 5 . ADR jf6 ljjfb ;dfwfg geP s/bftf sfg"gL
pkrf/sf] nflu Court of Appeal df hfg ;Sg] Joj:yf 5 .
$= g]kfndf s/ ljjfb ;dfwfgsf nflu ePsf] sfg"gL Aoj:yfM
g]kfnsf] ;Gbe{df klg cfos/ P]g, @)%*, d"No clej[lb s/ P]g, @)%@ / cGtMzNs P]g, @)%* Pj+ :jf:Yo
;]jf s/ / lzIff ;]jf z"Nssf] ;DJfGwdf ;fnj;fnL cfly{s P]g cg';f/ sfof{no jf laefuaf6 ePsf s/
lgwf{/0fsf cfb]z jf lg0f{ox?df ljjfb ePdf xfnsf] sfg"gL Aoa:yf cg';f/ cfGtl/s /fh:j ljefusf
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dxflgb]z
{ saf6 5fgljg ug]{ Pj+ sfg"g ;Ddt eP gePsf] x]l/g] k|zf;lso k'g/fanf]sgsf] Joj:yfnfO{
klg s/ ljjfb ;dfwfgsf] dxTjk"0f{ ljlwsf] ?kdf lng ;lsG5 . o;/L 5fgljg ubf{ s/ lgwf{/0f ;DalGw
lg0f{ox? sfg"g ;Ddt ePsf] gb]lvP ;f] xb ;Dd To:tf lg0f{ox? jf cfb]zx? jb/ ul/G5 . s/ lgwf{/0f
ug]{ kbflwsf/Lx?n] s/ lgwf{/0fsf ;DaGwdf sfg"gn] lglb{i6 u/]sf k|so[ fx? k'/f gu/]df, k|fljlws/ul0ftLo
q'l6x? u/]df, k|rlnt s/ sfg"gsf] ;lx AofVof gu/]df jf nfk/afxL u/L s/ lgwf{/0f u/]df To:tf q'6Lx?
;Rofpg] k|of]hgsf nflu k|rlnt s/ ;DalGw sfg"gx?df o:tf] Joj:yf ul/Psf] kfOG5 .
%= k|zf;sLo k'g/fjnf]sgdf cfpg ;Sg] cj:yfM
cfos/ P]g, @)%*, d"No clej[lb s/ P]g, @)%@ / cGtMzNs P]g, @)%* Pj+ :jf:Yo ;]jf s/ / lzIff
;]jf z'Nssf] ;DJfGwdf ;fnj;fnL cfly{s P]g cg';f/ sfof{no jf ljefuaf6 ePsf s/ lgwf{/0f / s/
;DaGwdf ePsf cfb]z jf lg0f{ox? nufot b]xfosf laifodf k'g/fjnf]sgdf cfpg ;Sg] 5g\ .
s_ cfos/ P]g, @)%*M
bkmf !!$M k|zf;sLo k'g/fjnf]sg x'g ;Sg] lg0f{ox? tyf sfo{ljlw ;DaGwdf b]xfosf
lg0f{ox? pk/ k|zf;sLo k'g/fjnf]sg x'g ;Sg] Joj:yf /x]sf] 5M
bkmf &^ adf]lhd ljefun] hf/L u/]sf] k"jf{b]z,
bkmf ()-*_ jdf]lhd ul/Psf] lg0f{o jf lbO{Psf] cfb]z,
bkmf (%-&_ jdf]lhd s'g} JolQmn] bflvnf ug'{ kg]{ cg'dflgt s/sf af/]df ljefun] u/]sf]
cg'dfg jf cg'dfg ug{sf] nflu u/]sf] lg0f{o,
bkmf (^-%_ jf bkmf (& jdf]lhd cfo laa/0f k]z ug{ s'g} JolQmnfO{ cfb]z lbg] u/L
laefun] u/]sf] lg0f{o,
bkmf (* jdf]lhd s'g} JolQmn] k]z ug'{ kg]{ cfo laa/0fsf] Dofb yk ul/kfpg lbPsf]
lga]bgdf laefun] u/]sf] lg0f{o,
bkmf !)) / !)! jdf]lhd s'g} JolQmn] s'g} cfo aif{sf] nflu a'emfpg' kg]{ s/sf] lgwf{/0f
jf bkmf !)%-%_ adf]lhdsf] lnnfd laqmL vr{sf] lgwf{/0f jf bkmf !@@ jdf]lhd s'g}
JolQmn] a'emfpg' kg]{ z'Ns tyf Jofhsf] lgwf{/0f,
bkmf !)* -@_ jdf]lhd k|fkssf] x}l;otdf s'g} AolQmn] kfpg] /sd elg 5'6\ofO{ /fVg' kg]{
u/L ljefun] lbPsf] ;"rgf,
bkmf !)( -!_ jdf]lhd s/ aSof}tf /fVg] JolQmnfO{ a'emfpg' kg]{ /sd /fVg] s'g} JolQmnfO{
laefudf bflvnf ug{ cfb]z lbg] u/L ljefun] u/]sf] lg0f{o,
bkmf !!)-!_ jdf]lhd u}/ jfl;Gbf JolQmsf] tkm{af6 bflvnf ug'{ kg]{ s'g} JolQmsf] s/
bflvnf ug{ s'g} JolQmnfO{ cfb]z lbg] u/L ljefun] u/]sf] lg0f{o,
bkmf !!# -%_ jdf]lhd s/ lkmtf{ kfpF egL s'g} JolQmn] lbPsf] s'g} lga]bg pk/ ljefun]
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u/]sf] lg0f{o,
bkmf !!%-#_ jdf]lhd ph'/L btf{ ug]{ Dofb yksf] nflu s'g} JolQmn] lbPsf] s'g} lga]bg
pk/ ljefun] u/]sf] lg0f{o,
bkmf !!^ -!_ adf]lhd ljefudf lbPsf] lgj]bg pk/ ePsf] lg0f{odf lrQ ga'em\g] JolQmn]
/fh:j GofofwLs/0f P]g, @)#! adf]lhd /fh:j GofofwLs/0fdf k'g/fj]bg lbg ;Sg]5 .
!!^ -@_ adf]lhd k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf] !% lbg leq k'g/fj]bgsf]
;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' kg]{5 .
v_ d"= c= s/ P]g, @)%@ M
d"=c=s/ P]g, @)%@ sf] bkmf #!s= df s/ clws[tn] u/]sf] s/ lgwf{/0fsf] lg0f{o pk/ lrQ ga'Efm\g]
AolQmn] k|zf;sLo k'g/fanf]sgsf] nflu lga]bg lbg ;Sg] Joj:yf /x]sf] 5 .
Uf_ cGtMz'Ns P]g, @)%* M
cGtMz'Ns P]g, @)%* sf] bkmf !( df cGtMz'Ns clws[tn] u/]sf] cGtMz'Ns lgwf{/0fsf] lg0f{o pk/
lrQ ga'Efm\g] AolQmn] k|zf;sLo k'g/fjnf]sgsf] nflu lgj]bg lbg ;Sg] Joj:yf /x]sf] 5 .
3_ dlb/f P]g, @)#!M
dlb/f P]g, @)#! sf] bkmf !% adf]lhd cGtMz'Ns clws[tn] u/]sf] lg0f{o pk/ /fh:j Gofolws/0fdf
/ g]kfn ;/sf/n] tf]sL lbPsf] clwsf/Ln] u/]sf] lg0f{o pk/ ;DaGwLt k'g/fj]bg cbfntdf k'g/fj]bg
nfUg]5 / o:tf] k'g/fj]bg ug]{ JolQmn] k'g/fj]bg lbPsf] kGw| lbg leq k'g/fj]bgsf] Ps k|lt ;DalGwt
sfof{nodf btf{ u/fpg' kg]{5 .
_ cfly{s P]g M
;fnj;fnL hf/L x'g] cfly{s P]gdf :jf:Yo ;]jf s/ / lzIff ;]jf z'Nssf] lgwf{/0f / sf/f]jf/ aGb ug{
lbPsf] cfb]z pk/ lrQ ga'em\g] JolQm, ;+:yf jf lgsfon] k|zf;sLo k'g/fanf]sgsf] nflu lga]bg
lbg ;Sg] Joj:yf /x]sf] 5 .
cfos/ P]g, @)%* sf] bkmf !!%-!_ adf]lhd lg0f{o lj?4 ljefu ;dIf lgj]bg lbg] JolQmn] lgwf{l/t
s/ /sd dWo] ljjfb/lxt s/sf] ;Dk"0f{ /sd / ljjflbt s/sf] Ps ltxfO{ /sd a'emfpg'kg]{5 egL
cfly{s P]g, @)&# n] Joj:yf u/]sf] 5 .
^=s/ ljjfb ;dfwfgsf] nflu nfUg] ;do M
g]kfndf s/ lgwf{/0f ug]{ clwsf/L Pj+ lgsfojf6 ePsf s/ lgwf{/0fdf lrQ ga'emfO{ aif{sf] s/Lj ^)) b]lv
^%) s/bftfx? k|zf;sLo k'g/fjnf]sgdf cfpg] u/]sf] tYof 5 . o;/L cfpg] lgj]bgx? dWo] s]xL /fhZj
Gofoflws/0fdf k'g/fj]bgdf hfg] / s]xL s/bftfx? ;jf]R{ r cbfntdf cg'dltdf ;d]t hfg] u/]sf] kfOG5 .
g]kfnsf] ;Gbe{df xfnsf] cg'ejn] s/ lgwf{/0fb]lv ;Ddflgt ;af{R] r cbfntaf6 clGtd lg0f{o xFb' f ;d]t nfUg]
:dfl/sf @)&#
214
;do b]xfosf] tflnsfaf6 b]lvG5 . ;dfGotof sfof{non] ;+zf]lwt s/ lgwf{/0f ug'{ k/]df rf/ aif{ leq ul/;Sg'
kg]{ sfg"gL Joj:yf ePsf]n] ljj/0f k]z u/]sf] rf/ aif{ kl5 ;+zf]lwt s/ lgwf{/0feP kl5 ljjfb ;[hgf x'g]
b]lvG5 . ;f] ljjfb k|zf;sLo k'g/fanf]sg x'b} dxflgb]z
{ s ;dIf cfpg] / dxflgb]z
{ sn] ^) lbg leq lg0f{o
glbPdf s/bftfn] ;f] lgj]bg c:JfLsf/ u/]sf] dflg /fhZj Gofoflws/0fdf k'g/fj]bg ug{ ;Sg] sfg"gL Joj:yf
5 . /fhZj Gofoflws/0fsf] lg0f{o pk/ ;Ddflgt ;jf]R{ r cbfntn] cg'dlt k|bfg u/]df ;f] ljjfbn] ;jf]R{ rdf
k|jz
] kfpg] x'G5 . s/ lgwf{/0faf6 ePsf] ljjfb cfGtl/s /fhZj ljefu, /fhZj Gofoflws/0f x'b} ;af]R{ r
cbfntaf6 clGtd lg0f{o k|fKt x'bf a9Ldf !) aif{;Dd nfUg] xfnsf] cg'ejjf6 b]lvG5 .
;jf]{Rr cbfnt
-cg'dflgt k|fKt ePdf_
gjf}+ b]lv bz jif{ -;fdfGotof

@ jif{ leq lg0f{o ePdf_
/fh:j Gofoflws/0f
-k'g/fj]bg_
5}6f}+ b]lv cf7 jif{ -;fdGotof @

jif{leq lg0f{o ePdf_
dxflgb]{zs
-k|zf;sLo k'g/fjnf]sg_
rf/ b]lv kfr jif{ -;fdfGotof ^)

lbg leq lg0f{o gePdf s/bftf
/fh:j Gofoflws/0fdf hfg
;Sg] ePklg guPsf] cj:yfdf_
cfGtl/s /fh:j sfof{no

-s/ lgwf{/0f_
Ps b]lv rf/ jif{ leq s/

lgwf{/0f x'g]
s/ ljjfb ;dfwfgdf nfUg] clwstd ;do

&= cGTodf,
g]kfnsf] ;Gbe{df klg s/ ljjfb lg?k0f x'g lgs} nfdf] ;do -( b]lv !) aif{_ nfUg] u/]sf] b]lvG5 . o;/L ljjfb
lg?k0fsf] ljnDjtfn] ;/sf/L sf]ifdf k|fKt x'g' kg]{ /sd ;dodf k|fKt gx'g] / s/bftfnfO{ jf:tljs ?kdf dsf{
k/]sf] eP plrt ;dodf Gofo gkfpg] ca:yf ;d]t b]lvG5 . o:tf] cj:yfn] s/bftf d}qL jftfj/0f gaGg] /
d'ns
' df nufgLsf ;Defjgfx? ;Lldt x'g uO{ ;du| ljsf; cj/f]w x'g hfg] b]lvG5 . t;y{{ s/ ljjfb lg?k0fsf
;dDaGwdf cf=j= @)&@&# ah]6 aStAo dfkm{t Alternative Tax Dispute Resolution sf] Joj:yf ug]{
gLlt pb\3f]if e};s]sf] 5 . dfly plNnlvt cGt/f{li6o k|rngsf cfwf/df s/bftfn] s/ bfloTjnfO{ d'NtjL /fVg]
:dfl/sf @)&#
215
p2]Zon] d'2fdf cfpg] kl/kf6LnfO{ cGTo ug{ :yfoL k|st[ Lsf] ljjfb ;dfwfg ;ldlt jf ;+oGqsf] Aoj:yf x'g'
cfaZos e} ;s]sf] 5 . ljjfb ;dfwfg ;ldlt jf ;+oGqsf ;DaGwdf jlnof] sfg"gL cfwf/ tof/kfg'{ kg]{ x'G5 .
o:tf] sfg"g lgdf{0f ubf{ b]xfosf laifox? :ki6 x'g' kg]{ x'G5 M
;+/rgf
sfo{If]q
clwsf/
sfo{k|s[of
s/bftfsf] bfoLTj / clwsf/,
w/f}6L Aoj:yf,
lg0f{o k|s[of
km};nfsf] sfg"gL cj:yf,
km};nf sfof{Gjog, cfbL

ljjfb ;dfwfg ;+oGqsf] u7g kZrft xfnsf] k|zf;sLo k'g/fjnf]sgsf] sfg"gL Joj:yf,
/fh:j Gofoflws/0fsf] k'g/fa]bgsf] Joj:yf, s/ km5of}{6 cfof]u / ;jf]{Rr cbfntdf cg'dltdf hfg]
Joj:yfsf ;DaGwdf ;d]t sfg"gL ?kdf g} :ki6 x'g' h?/L 5 .
;Gbe{ ;fdfu|LM
! cfo s/ P]g, @)%* .
@ d"= c= s/ P]g, @)%@ .
# cGtMz"Ns P]g, @)%* .
$ ;fnj;fnL cfly{s P]gx? .
% /fhZj Gooflws/0f P]g, @)#! .
%= pRr:t/Lo s/ k|0ffnL k'g/fanf]sg cfof]u, @)&! sf] k|lta]bg .
:dfl/sf @)&#
216
cGt/f{li6o Jofkf/ / o;sf ljljw kIfx?

o'Qm ;'j]bL
s/ clws[t
cfGtl/s /fh:j sfof{no If]q g+ #
cjwf/0ff (Concept)
j:t' tyf ;]jfsf] pTkfbgdf ljlzi6tf tyf >d ljefhgsf] sf/0fn] cGt/f{li6o Jofkf/ x'g] ub{5 . h:tf]
sk8f agfpg] dflg;n] sk8fsf] pTkfbg ub{5 eg] ls;fgn] cGgsf] pTkfbg ub{5 . cGg pTkfbg ug]{
ls;fgn] sk8fsf] pTkfbg / sk8f agfpg] dflg;n] cGg pTkfbg ug{ yfNbf b'jn
} ] k|fKt ug]{ nfesf] dfqf
t'ngfTds kdf sd x'G5 o:tf] cj:yfdf Jofkf/ ;Dej x'b+ g} . t'ngfTds nfesf] cfwf/df j:t'xsf]
aLrdf ljlgdosf] sf/f]jf/ ;Dej x'G5 h'g >d ljefhg / pTkfbg ljlzi6Ls/0fsf] sf/0fn] ;Dej x'G5 .
cy{zf:qL h]D; l;= OGu|fdn] ljlzi6Ls/0fsf] kmfO{bfsf] sf/0fn] g} ljleGg b]zx? cGt/f{li6o Jofkf/df
;+nUg x'G5g eg]sf 5g . o;/L b'O{ jf b'O{ eGbf a9L b]zxsf aLrdf x'g] Jofkfl/s sf/f]jf/nfO{
cGt/f{li6o Jofkf/ elgG5 . o:tf] Jofkf/ t'ngfTds nfesf cfwf/df / b]zsf] ef}uf]lns l;dfgf gf3]/ x'g]
ub{5 . cGt/f{li6o Jofkf/jf6 g} /fli6o Jofkf/sf] gfkmf / 3f6fsf] cf+sng x'g] ub{5 . cGt/f{li6o Jofkf/
lsg x'G5 < s] sf] cfwf/df s;/L x'G5 < eGg] s'/f g} o;sf] cjwf/0ff xf]. cGt/f{li6o Jofkf/ dfgjLo
cfjZostf, pTkfbgdf x'g] ljlzi6Ls/0f / pTkfbgdf nfUg] nfutsf] sf/0fn] x'G5.
j:t' tyf ;]jf pTkfbgsf] nfut ;a} b]zdf Ps} x'g ;Sb}g. pTkfbg nfut b]zxaLr 36L jf a9L x'g ;S5.
To;} sf/0fn] ;a} b]zn] pTkfbg nfut sd ePsf j:t'x pTkfbg u/L Ps b]zaf6 csf]{ b]zdf lgof{t ug{
rfxG5g\. b'O{ b]zdWo] Ps b]zdf b'a} j:t'sf] pTkfbgdf a9L s'zntfk"js
{ x'G5, csf]{ b]z sd sz'n 5 eg] sd
s'zn b]zn] a9L s'zn ePsf] b]zaf6 ;fdfg cfoft ug]{ / cfk"mn] s'zntfk"0f{ tl/sfn] pTkfbg ug{ ;Sg] cGo
j:t' pTkfbg ug'{ kb{5. w]/} h;f] b]zx?n] pTkfbg nfut w]/} ePsf j:t'x cfk"mn] pTkfbg gu/L cGo b]zaf6
cfoft ug{ rfxG5g\. o;f] ubf{ pTkfbgdf ljlzli6s/0f x'G5. o;/L b'O{ jf b'O{ eGbf a9L b]zaLr t'ngfTds
nfut cGt/ x'g] sf/0fn] g} Jofkf/ x'g] ub{5. cGoyf cGt/f{li6o Jofkf/ ;Dea x'bF g} . pTkfbg nfutdf sdL
jf a9L x'g] sf/0fn] g} cGt/f{li6o Jofkf/sf] cjwf/0ffsf] ljsf; ePsf] xf].
cy{ (Meaning)
s'g} klg j:t'sf] ljlgdo ug]{ k|lqmofnfO{ Jofkf/ elgG5. Jofkf/ cfGtl/s / cGt/f{li6o b'O{ lsl;dsf]
x'G5. b]zsf] l;dfgfleq x'g] Jofkf/nfO{ cfGtl/s Jofkf/ elgG5. b]zsf] ;Ldfaflx/ ul/g] j:t'xsf]
ljlgdonfO{ cGt/f{li6o Jofkf/ elgG5. cGt/f{li6o Jofkf/df Ps b]zsf] JolQm jf ;+:yf qm]tf / csf]{
:dfl/sf @)&#
217
b]zsf] ljqm]tf x'G5. b'a} kIfxsf] kmfObfnfO{ Wofgdf /fv]/ g} cGt/f{li6o Jofkf/ ;~rfng x'G5.
cGt/f{li6o Jofkf/nfO{ ljleGg cy{zf:qLx?n] ljleGg lsl;dn] kl/eflift u/]sf 5g\ .
Pp6f b]zsf] gful/sxn] csf]{ b]zsf gful/sxaf6 j:t' tyf ;]jf vl/b laqmL ug'{nfO{ cGt/f{li6o Jofkf/
dflgG5.
nfs]6 (Lucket)
cGt/f{li6o Jofkf/ cfGtl/s Jofkf/s} Pp6f ljz]if cj:yf xf]. x]S:r/ cf]xf]lng (Heckscher Ohlin)
cfGtl/s Jofkf/ clwsf+z ;dfg:t/sf pTkfbgx aLr j:t'xsf] cfbfgk|bfg xf] eg] cGt/f{li6o Jofkf/ k|foMh;f]
Aofks tj/n] :t/ cGt/ ePsf pTkfbsxaLr j:t'xsf] cfbfgk|bfg xf]. x]/f]8 (Harrod)
pNn]lvt kl/efiffsf cfwf/df klg cGt/f{li6o Jofkf/n] b'O{ jf b'O{eGbf a9L b]zxaLrsf] cfk;L
;dembf/Ldf j:t' tyf ;]jfx cfoft lgof{t jf vl/b laqmL x'g'nfO{ hgfpm5. cGt/f{li6o Jofkf/nfO{
lgDgfg';f/ a'em\g'kg]{ x'G5.
5gf}6sf cfwf/df Jofkf/ :jtGq x'G5.
nfesf] efjgfdf Jofkf/ x'G5.
Jofkf/ rqmaf6 d'Qm x'G5.
k"0f{ k|lt:kwf{ / k"0f{ /f]huf/L x'G5.
pTkfbgsf] d"No >ldsxdf e/ kb{5.
pTkfbgsf] ;fwgsf] kdf >dnfO{ dfq lnOG5.
pTkfbgdf cGo ;fwgx? ;xfossf] ?kdf /xG5g\ .
cGt/f{li6o Jofkf/sf ljz]iftfx? (Characteristics)
Jofkf/df slDtdf b'O{ b]z ;+nUg x'G5g.
Jofkf/ b'O{ b]zljrdf x'g] nfesf] cfwf/df lgwf{/0f x'G5.
lg/k]If x'g ;Sb}g ;fk]If x'G5.
sfg'gf/f ;+rflnt x'G5.
cfjZostfsf] l;4fGtdf cfwfl/t x'G5.
nfut e]bsf] sf/0fn] l;h{gf x'G5.
dxTj (Importance)
cGt/f{li6o Jofkf/af6 cfly{s tyf u}/ cfly{s nfex k|fKt x'G5g\. h;af6 cfh ljZjsf ;a}h;f]
d'n'sx o:tf] Jofkf/k|lt a9L e'msfj /fVb5g\. ljZjdf o:tf] b]z 5}g h;n] cGt/f{li6o Jofkf/
gu/f];\. ;a} b]zn] kf/:kl/s lge{/tfsf cfwf/df cfcfk\mgf Jofkfl/s lqmofsnfk ;~rfng u/L
a9L eGbf a9L nfe k|fKt ug]{ p2]Zo /fv]sf x'G5g\h:n] ubf{ cy{tGq ;jn x'g k'U5 . To;}n] o;sf]
:dfl/sf @)&#
218
dxTj a9\b} uPsf] 5. o;sf] dxTjnfO{ a'Fbfut kdf o;k|sf/ pNn]v ug{ ;lsG5.
pTkfbgdf ljlzli6s/0f sfod ug{,
cf}Bf]lus ljsf; ug{,
Psflwsf/nfO{ cGTo ug{,
d"Nodf x'g] kl/jt{gnfO{ /f]Sg,
k|lt:kwf{Tds Ifdtfsf] ljsf; ug{,
/fHonfO{ cfly{s ;+s6af6 hf]ufpg,
hgtfsf] hLjg:t/df ;'wf/ Nofpg,
cfly{s ljsf; ug{,
;|f]t ;fwgsf] pRrtd kl/rfng ug{,
pTkfbg k|ljlwdf ;'wf/ ug{,
cGt/f{li6o ;DaGwsf] ljsf; ug{,
pTkfbg nfut sd ug{, cflb.
cGt/f{li6o Jofkf/ l;4fGtx? (Theories)
t'ngfTds nfut l;4fGt (Comprative Advantage theory)
cGt/f{li6o Jofkf/sf t'ngfTds nfut l;4fGtsf k|jt{s David Ricardo x'g\ . Ricardo n] o; l;4fGtsf]
k|ltkfbg ;g !*!& df u/]sf x'g . o; l;4fGtnfO{ cGt/f{li6o Jofkf/sf] k/Dk/fut l;4fGt klg elgG5 .
David Ricardo sf] o; l;4fGtnfO{ kl/dfh{g eg] Bastebale, J.S. Mill h:tf cy{zf:qLn] u/]sf lyP
eg] cem} of] l;4fGtnfO{ Haberier, Taussing n] Jofks kl/dfh{g u/L ;j{Jofkstfdf hf]8 lbPsf lyP .
o; l;4fGt cg';f/ ljleGg b]zxdf ljBdfg ljljw k|fs[lts ;fwg, >dsf] d'No xfjfkfgL, ef}uf]lns
l:ylt, dflg;sf] bIftf Pj+ pTkfbg Ifdtf, k|ljlwsf] :t/ cflbsf sf/0fn] pTkfbgdf ljljwtf cfpF5.
h:t} ef/tdf pTkfbg x'g] j:t'sf] pTkfbg nfut g]kfndf Ps} x'g ;Sb}g . 36L jf jl9 x'g ;S5 . s'g}
b]zn] pTKffbg nfut sd ePsf] j:t' cfFkm} pTkfbg u/L lgof{t ug]{ / nfut jl9 ePsf] j:t' cfoft
u/]/ Nofpm5 . o:tf] cj:yfdf pTkfbgdf ljlzli6s/0f x'g] ePsf]n] cGt/f{li6o Jofkf/ x'g hfG5 .
;fwg cg'kft l;4fGt (Factor proportions theory)
cGt/f{li6o Jofkf/sf] o; l;4fGtsf JofVoftf E. Heckscher & Bartil Olin x'g . of] l;4fGtnfO{
plgx?n] ;fdfGo ;Gt'ngsf] l;4fGt(General Equilibrium Theory of Trade) elg gfdfs/0f u/]sf
5g. of] l;4fGtnfO{ cGt/f{li6o Jofkf/sf] cfw'lgs l;4fGt dflgG5 . 8]le8 l/sf8f]{ nufotsf zf:qLo
cy{zf:qLx?n] t'ngfTds nfut cGt/nfO{ cGt/f{li6o Jofkf/sf] cfwf/ tyf d'n sf/0fsf] ?kdf lnPsf
lyP. pgLx?n] nfutdf x'g] cGt/n] Jofkfl/s sf/f]jf/ x'g] pNn]v u/]klg Pp6} j:t' pTkfbg ubf{ s]
:dfl/sf @)&#
219
sf/0fn] nfut cGt/ k5{ eGg] s'/f pNn]v ug{ ;s]sf lyPgg. x]Sr/ / cf]xlngn] t'ngfTds nfut
nufot ;fwgx?sf] k|of]un] cGt{/fli6o Jofkf/ lgwf{/0f ug]{ s'/f pNn]v u/]sf 5g. pgLx?sf] l;4fGt
cg';f/ a]Unfj]Un} d'ns
' df pknAw x'g] ;fwgx?sf] b'ne
{ tf / kof{Kttfsf] sf/0fn] cGt{/fli6o Jofkf/ x'g]
s'/f pNn]v u/]sf 5g. of] l;4fGtsf] ;g !(!( df E. Heckscher n] cfkm\gf] k':ts The Effect of
Foreign Trade on the Distribution of Income df pNn]v u/]sf lyP eg] Bartil Olin n] ;g !(##
df of] l;4fGtsf] ljsf; u/]sf] x'gfn] o;nfO{ x]S:r/ cf]xlng l;4fGt elgG5. cGt/f{li6o Jofkf/sf]
zf:qLo l;4fGtn] >dsf] d'NonfO{ hf]8 lbPsf] 5 eg] of] l;4fGtn] ;fwg cg'kft ljZn]if0fnfO{ hf]8 lbPsf]
5. of] l;4fGtn] k"h
F L / >d b'jn
} fO{ pTkfbgsf] d'Vo ;fwgsf] ?kdf lnPsf] 5.
of] l;4fGtn] cGt{/fli6o Jofkf/df lgDg dfGotfx? /fv]sf] x'G5 .
b'O{ b]z, b'O{ j:t', b'O{ cf]6f pTkfbgsf ;fwgx? x'G5g . cGt{/fli6o Jofkf/df b'O{cf]6f b]zx?
;+nUg x'G5g\, cfot lgof{tdf b'O{cf]6f j:t'x?dfq ;dfj]z x'G5g\. b'O{ b]zdf j:t' pTkfbgsf]
nflu >d / k"FhL dfq pkof]u ul/G5.
j:t' tyf pTkfbgsf ;fwgx?sf] ahf/df k'0f{ k|lt:kwf{ /xG5.
Jofkf/df s'g} lsl;dsf] k|ltjGw x'b}g. Jofkf/df ;+nUg b]zx?ljr j:t'x?sf] cfoft lgof{tdf
s'g} x:tIf]k x'Fb}g.
cfGtl/s ?kdf pTkfbgsf ;fwgx? ultzLn x'G5g t/ cGt{/fli6o ?kdf cultzLn x'G5g\.
b]zx?sf] ljrdf j:t'x?sf] kf/:kl/s cfoft lgof{t x'G5 t/ k"FhL tyf nufgLsf] cfjfudg
x'b}g.
cy{tGq k'0f{ /f]huf/Lsf] cj:yfdf /xG5 eg] nfdf] ;do;Dd o;df s'g} kl/jt{g x'Fb}g.
ljleGg b]zx?ljrdf pTkfbgsf ;fwgx?sf] ljt/0f l:y/ /xG5.
ljleGg b]zdf pTkfbgsf ;fwgx?sf] ljt/0fdf kl/df0fTds leGgtf /xG5 eg] ;fwg u'0ffTds
?kdf Pp6f b]zleq ;du'0f x'G5.
j:t'sf] pTkfbgdf pTkfbg ;dtf lgod nfu' x'G5.
dfu / k"lt{sf] cj:yf ;dfg /xG5 eg] pkef]Qmfsf] 5gf}6, ?lr b'a} b]zdf ;dfg /xG5.
j:t'sf] pTkfbgdf k|of]u x'g] ;fwgx?df leGgtf /xG5. s'g} j:t' k"FhL k|bfg k|ljlw jf6
pTkfbg ubf{ ;:tf] kb{5 eg] s'g} >d k|bfg k|ljlwjf6 pTkfbg ubf{ ;:tf] kb{5.
Pp6} j:t'sf] pTkfbgdf ljleGg b]zx? ljr pTkfbgsf ;fwgx? ljrsf] ;DjGwdf ;dfgtf /xG5.
b'j} b]zdf pkef]Qmfsf] k|fyldstf ;dfg /xG5.
kf]6{/sf] /fli6o kmfObfsf] l;4fGt (Porter's Diamond of National Advantage Theory)
of] l;4fGt Michael porter n] k|ltkfbg u/]sf x'g . pgn] rf/ cf]6f ;fwgx? k|lt:kwL{ eP eg] b]zn] cGt/f{li6o
:dfl/sf @)&#
220
Jofkf/jf6 kmfObf k|fKt u5{ eg]sf 5g\ . oL rf/cf]6f ;fwgsf] :t/ pRr ePdf tyf pBf]u tyf sDkgLx? ljr
;fwgsf] Interlinked ePdf pTkfbgdf ljlzi7tf cfp5 / Jofkf/ ;Dej x'G5 eg]sf 5g\ . pgn] pTkfbgsf
;fwgsf] cj:yf, jhf/df j:t' tyf ;]jfsf] dfu, p:t} / ;xof]uL pBd, kmd{ tyf pBf]usf] /0fgLlt u/L rf/cf]6f
;fwgx? dfg]sf 5g\ . ;fwgsf] cj:yf cGt{ut e"ld, >d / k'h
F LnfO{ pTKffbgsf] k/Dk/fut ;fwg dfg]sf 5g
eg] lzIff, >ldssf] :t/, k'jf{wf/sf] u'0f:t/ nfO{ pTKffbgsf cfw'lgs ;fwgx? dfg]sf 5g\ . kmd{sf] /0fgLlt
cGt{ut Product Design, cg'zGwfg / ljsf;, u'0f:t/ nfut kg]{ s'/f pNn]v u/]sf 5g\ .
:jtGq Jofkf/ (Free Trade)
cy{ (Meaning)
cfk\mgf] b]zsf] l;dfleq / aflx/ lagf /f]stf]s j:t' tyf ;]jfsf] cfoft lgof{t, vl/b laqmL ul/G5 eg] To:tf]
Jofkf/ g} :jtGq Jofkf/ xf]. Jofkf/df cfGtl/s tyf afXo j:t' tyf ;]jfxsf] vl/b laqmLdf s'g} sf]6f
k|0ffnL nfu' x'bF g} . ;/sf/f/f Jofkf/df s'g} klg lsl;dsf] cj/f]w v8f ul/Fbg} . j:t' tyf ;]jfx lgjf{w
kdf cGt/f{li6:t/df cf];f/k;f/ x'G5. Jofkf/df cfGtl/s / afXo j:t'xaLr s'g} e]befj x'bF g} . t/ v'nf
kdf j:t' tyf ;]jfsf] vl/b laqmL ePtf klg ;Dk"0f{ Jofkfl/s lqmofsnfkx? / cfoft lgof{tdf ;/sf/n]
s/ nufPs} x'G5. Jofkf/df ;/sf/sf] s'g} lgoGq0f gx'g] ePsf]n] :jtGq kn] Jofkf/ rln/xG5.
u'0fx (Metris)
:jtGq Jofkf/sf] sf/0fn] g} ljZjn] cfly{s hutdf 7"nf] pGglt ug{ ;kmn ePsf] xf]. o;sf u'0fx
o; k|sf/ pNn]v ug{ ;lsG5.
pTkfbgdf j[l4 x'g],
cGt/f{li6o:t/df >dsf] ljlzi6s/0f x'g],
j:t'sf] pTkfbg nfut ;:tf] x'g],
Psflwsf/sf] lgoGq0f x'g],
k|fljlws ljsf; ;Dej,
pBf]uxsf] :yfgLos/0fdf ;xof]u,
cfly{s ljsf;df ;xof]uL,
/fli6o cfodf j[l4 x'g],
cGt/f{li6o ahf/df Compitency a9fpg],
ljb]zL j:t'sf] k|of]u ug{ ;lsg],
pTkfbgdf k|lt:kwf{ j[l4 x'g], cflb.
cju'0fx (Demerits)
3/]n' pBf]ux w/f;foL x'G5g\.
k/lge{/tf a9\5.
:dfl/sf @)&#
221
k|fs[lts ;|f]t;fwgsf] zf]if0f x'G5.

k"FhL lgdf{0fdf sdL x'G5.
art / nufgL 36\5.
a]/f]huf/L a9\5.
sRrf kbfy{xsf] lgof{t x'G5.
cfly{s ljsf;df afwf pTkGg x'G5, cflb.
;+/If0fjfb (Protectionism)
cy{ (Meaning)
;x'lnot jf ;'ljwf k|bfg u/]/ :jb]zsf] Jofkf/ Pj+ pBf]uxnfO{ k|f]T;flxt ug]{ gLltnfO{ ;+/If0fjfb
elgG5. :jb]zL pBf]uxnfO{ k|f]T;flxt ug{ ;/sf/n] cg'bfg lbG5. ljb]zL j:t'sf] cfoftdf nfO{;]G;,
w]/} s/ ,sf]6f k|0ffnL nufP/ cfoft ug{ c;lhnf] agfpF5eg] lgof{tnfO{ k|j{4g ug{ lgof{t s/df
5'6 lbG5. of] Pp6f Jofkf/ ;+/If0f xf] h:n] ljb]zL j:t'sf] k|of]unfO{ lgT;flxt u5{ eg] :jb]zdf
g} ljleGg pBf]ux aLr k|lt:kwf{Tds jftfj/0fsf] l;h{gf u/L u'0f:t/Lo j:t'xsf] pTkfbg ug{
k|f]T;flxt ub{5. ;/sf/n] ljb]zL Jofkf/nfO{ k"0f{kdf cfk\mgf] lgoGq0fdf /fVb5. o;n]] cfGtl/s
Jofkf/nfO{ a9fjf lb+b} /fli6o cy{tGqnfO{ ;jn / ;Ifd agfpF5.
u'0fx (Merits)
;+/If0f Jofkf/sf u'0fxnfO{ o;k|sf/ pNn]v ug{ ;lsG5.
:jb]zL pBf]uwGbfxsf] ;+/If0f x'G5,
pBf]u snsf/vfgfsf] ljsf;df hf]8 lbG5,
/f]huf/L j[l4,
Jofkf/ ;'/Iffdf j[l4,
cfTd lge{/,
/fli6o cfDbfgLdf j[l4,
pTkfbgdf j[l4 Pj+ k|lt:kwf{,
>ldsxsf] lxt,
k|fs[lts >f]t;fwgsf] ;b'kof]u,
e'QmfgL ;Gt'ng Pj+ ;Gt'lnt ljsf;df hf]8,
cfoft s6f}tL Pj+ lgof{t j[l4.
:dfl/sf @)&#
222
cju'0fx (Demerits)
;+/If0f Jofkf/sf cju'0fxnfO{ o;k|sf/ pNn]v ug{ ;lsG5.
;+/If0fsf] sf/0fn] pBf]ux cfTdlge{/ x'g} ;Sb}gg,
pBf]uxdf k|lt:kwf{Tds efjgfsf] ljsf; x'g} ;Sb}g,
pkef]Qmfsf] j:t' 5gf}6 ug]{ cj;/ k|fKt ub}{gg,
pkef]udf 5gf}6 x'Fb}g,
d"Noj[l4 x'G5,
pBf]uxsf] ljs;df cj/f]w l;h{gf x'G5,
cGt/f{li6o ;DaGwsf] ljsf; x'g ;Sb}g,
pTkfbgdf ljlzli6s/0fsf] cefj x'G5,
ahf/df Psflwsf/ x'G5,
cy{tGqdf lzlyntf cfpg ;S5.
Jofkf/ ;+/If0f lbg] tl/sfx (Methods of protection)
cfoftdf sf]6f k|0ffnL nfu" u/]/.
cfots/df j[l4 u/]/.
cfoftstf{df nfO;]G; k|0ffnL nfu" u/]/.
;Lldt dfqfdf ljb]zL d'b|f pknAw u/fO{ ljlgdo lgoGq0f u/]/.
g]kfnsf] cGt/f{li6o Jofkf/M agfj6, k|s[lt, cj;/, ;d:of / ;dfwfgsf pkfox (Foreign Trade
of Nepal: Composition, Trend, Opportunity, Problem and Remedial Measures)

jfl0fHo If]qsf] ljsf;n] j:t' tyf ;]jfsf] ;xh cfk"lt{ u/L ljt/0f k|0ffnLnfO{ ;xh jgfpg
;lsG5 . b]zdf pTkflbt j:t' tyf ;]jfnfO{ k|lt:kwL{ jgfpg ;s]df lgsf;L Jofkf/ j[l4 ug{ ;lsG5 .
lgsf;L Jofkf/n] b]zdf cfly{s j[l4 ug{ d2t ub{5 . g]kfnn] vf; u/L ko{6g, hnljB't h:tf ;]jfsf]
Jofkf/jf6 k|z:t kmfObf lng ;S5 . Jofkg/g} cfly{s ljsf;sf] d]?b08 xf] eGg] dfGotfsf;fy
;fj{hlgs, lghL / ;xsf/L If]qsf] ;fem]bf/Ljf6 cfoft k|lt:yfkg tyf lgof{t k|j4{gsf sfo{qmd
;~rfng gePsf klg xf]Ogg t/ kl5Nnf lbgx?df d'n'sn] cGt{/fli6o Jofkf/nfO{ cfkm\g] kIfdf
kfg{ ;s]sf] b]lvb}g . o;sf] nflu xfd|f] Jofkf/sf] jgfj6 s:tf] /x]sf] 5< pTKfbg k|ljlw s:tf] /x]sf]
5< cfofltt j:t'x?df s:tf j:t'x?sf] lx:;f w]/} /x]sf] 5< Jofkf/df s] s:tf cj;/x? /x]sf 5g< s]
s:tf ;d:ofx? /x]sf 5g oL ljifonfO{ ;dodf g} ;Djf]wg ug'{ h?/L 5 . agfj6(Composition)

ljleGg b]zxaLr x'g] Jofkf/df cfot lgof{t ul/g] j:t'xsf] u'0f, :jefj tyf kl/df0f cflb nfO{
:dfl/sf @)&#
223
g} cGt/f{li6o Jofkf/sf] agfj6 elgG5. s'g} b]zn] cfkm\gf] s'n cGt/f{li6o Jofkf/df s]s:tf vfnsf
j:t'x h:t} sRrfkbfy{, s[lifhGo j:t'x, oGq pks/0f jf ljB'lto j:t' cfoft lgof{t ub{5 eGg] s'/f
g} To; b]zsf] cGt/f{li6o Jofkf/sf] agfj6 xf]. cGt/f{li6o Jofkf/sf] agfj6af6 g} s'g} b]zsf] cfly{s
lqmofsnfkaf/] hfgsf/L lng ;lsG5. h'g b]zsf] cGt/f{li6o Jofkf/sf] agfj6df k|zf]wg gul/Psf k|fylds
tyf s[lifhGo j:t'x, pkef]Uo tof/L j:t' tyf lgdf{0f ;fdu|L / oGq pks/0fxsf] cfoftsf] kl/df0f a9L
x'G5 To:tf] b]z lgZro g} cNkljsl;t tyf s[lifk|wfg b]z x'g ;S5. cGt/f{li6o Jofkf/df l7s To;sf]
ljkl/t ePdf To:tf] b]z ljsl;t x'G5. g]kfn s[lifk|wfg b]z ePsf]n] ljb]z Jofkf/ cGtu{t lgof{t x'g
;Sg] k|dv
' j:t'xdf s[lifhGo j:t'x g} kb{5g\. cNkljsl;t clg cf}Bf]lus pTkfbgdf kl5 k/]sf]n]
g]kfnaf6 a9L dfqdf k|fylds j:t'xsf] lgof{t x'g] ub{5. ljb]z lgof{t x'g] j:t'xdf kmnfdhGo j:t'x?
un+r
} f, tof/L kf];fs, vfBfGg, o', hl8a'6L, h'6sf ;fdfgx, sf7, 5fnf, cb'jf, lrof, cn}lr cflb kb{5g\.
g]kfnn] ljleGg d'ns
' xaf6 ljsf; lgdf{0fsf oGq / pks/0fx, /f;folgs kbfy{x, k]6f l] nod kbfy{x,
;af/L ;fwgx, kmnfd / kmnfdsf ;fdfgx, /]l8of], 6]lnlehg, sDKo'6/, sk8f, cf}ifwL, vfBkbfy{ cflb
j:t'xsf] cfoft ub{5. j:t'xsf] cGt/f{li6o jlu{s/0f cg';f/ g]kfnsf] cGt/f{li6o Jofkf/sf] ;+/rgfdf
ck]Iffs[t kdf tof/L j:t'xsf] t'ngfdf k|fylds j:t'xsf] c+z a9\b} uO/x]sf] 5. cGt/f{li6o Jofkf/df
cfoft lgof{t ul/g] j:t'xsf] ;"rL nfdf] x'G5 t;y{ cfoft lgof{t ul/g] ;Dk"0f{ j:t'xnfO{ juL{s/0f
ul/G5 h;nfO{ cGt/f{li6o Jofkf/ dfkg (Standard International Trade Classification) SITC elgG5.
o;cg';f/ g]kfnsf] cGt/f{li6o Jofkf/sf] j:t'xnfO{ bz ju{df ljefhg 5.
qm=;+=
juL{s/0f SITC cg';f/
qm=;+=
juL{s/0f SITC cg';f/
!=
vfBj:t' tyf hLjhGt'
@=
;'tL{ tyf k]o kbfy{x
#=
cvfB / ck|zf]lwt kbFy{
$=
vlgh O{Gwg / lrNnf] kbfy{
%=
jg:klt tyf hLjhGt'sf] t]n / af];f]
^=
&=
juL{s[t tof/L j:t'x
*=
(=
ljljw tof/L j:t'x
!)=
/;fog tyf cf}ifwL

oftfoft ty oflGqs pks/
0fx
juL{s/0f gePsf j:t'x
g]kfnsf] cGt/f{li6o Jofkf/sf] k|s[lt (Trend of Nepalese Foreign Trade)

g]kfnn] k/fk"j{sfnb]lv ef/t / ltAat;Fu Jofkf/ ub} cfPsf] s'/f OltxfF;df cWoog ug{ kfOG5.
sfhL eLd dNnsf kfnfdf ;DkGg g]kfn ltAat ;Demf}tfkl5 g]kfn Jofkf/Lx ltAat uO{ Jofkfl/s
sf/f]af/ ;+nUg ePsf lyP . Toltj]nf j:t' ljlgdosf] cltl/Qm g]kfnL d'b|f ;d]t k|rngdf NofO{
Jofkf/ ub{y]. g]kfnn] lj=;+= @)@)@! ;fnb]lv Jofkf/, ef/t, ltAat, rLgsf cGo k|fGtx /
;d'Gb|kf/;Dd ;' uof] h'g xfn;Dd x'Fb} cfPsf] 5. kl5Nnf jif{x?df g]kfnsf] cGt/f{li6o Jofkf/
cfkm\gf] kIfdf /x]sf] b]lvb}g. k|ltjif{ Jofkf/ a9\b} uO/x]sf] 5 eg] Jofkf/ 3f6f klg a9L /x]sf] 5.
:dfl/sf @)&#
224
cfly{s jif{ @)!#.!$ b]lv @)&@.&# sf] cfiff9 d;fGt;Ddsf] g]kfnsf] cGt/f{li6o Jofkf/sf] k|jl[ QnfO{ ljZn]if0f
ubf{ nuftf/ Jofkf/sf] kl/df0f jl9/x]sf] tyf ;fgf] c+zsf] Jofkf/ 3f6f qmdzM j[l4 x'b} uPsf] 5 . cfly{s jif{
@)!#.!$ df g]kfnn] ( s/f]8 %% nfv lgof{t u/]sf] / !^ s/f]8 (( nfv cfoft u/L ;f] cjlwdf Jofkf/ 3f6f
& s/f]8 $$ nfv /x]sf]df sl/j b'O{ bzs kl5 cly{s jif{ @)#!.#@ df ** s/f]8 (^ nfvsf] lgof{t u/]sf]
lyof] eg] !*! s/f]8 $^ nfv cfoft eO{ Jofkf/ 3f6f !@ u'0ffn] j[l4 eO{ (@ s/f]8 %) nfv k'us
] f] b]lvG5 .
o;/L g]kfnsf] Jofkf/ 3f6f qmlds ?kdf j9\bf] k|jl[ Qdf b]lvb} uof] lgof{tsf] c+z 36\bf] qmddf b]lvof] . cly{s
jif{ @)^#.^$ ;Dd cfO{kU' bf !#* cj{ ^) s/f]8 #$ nfv x'g k'Uof] . cfly{s jif{ @)^(.&) ;Dd cfO{kU' bf s'n
lgof{t ? && cj{ #% s/f]8 / cfofttkm{ ^)! cj{ @! s/f]8 /xL s'n Jofkf/ 3f6f %@# cj{ *^ s/f]8 /xfof] .
cfly{s jif{ @)&).&! df lgof{t ? (!=#^ cj{ / cfoft ?= &@@=&* cj{ eO{ s'n Jofkf/3f6f ?=^#!=$@ cj{ k'Uof]
eg] cfly{s jif{ @)&!.&@ df lgof{t ? *^=^$ cj{ / cfoft ?= &*$=%* cj{ eO{ s'n Jofkf/3f6f ?=^(&=($
cj{ k'Uof] . cfly{s jif{ @)&@.&# df lgof{t ? &!=!$ cj{ / cfoft ?= &*!=!$ cj{ eO{ s'n Jofkf/3f6f
?=&!)=)) cj{ k'Uof] . g]kfnsf] cGt/f{li6o Jofkf/sf] k|sl[ tnfO{ tn pNn]v ul/Psf] 5.
(Rs. thousands)
cfly{s jif{
hDdf cGt/f{li6o
Jofkf/
@%^&$(^)(
@(%%)$#^%
#%(%(&&(^
$#^%%%$&#
$^@)(*#*^
%&@@%)!#$
^&*%%%@#$
*!$!#&*@$
*&!@@!&!&
*%@@*#^@$
@)^#^$
@)^$^%
@)^%^^
@)^^^&
@)^&^*
@)^*^(
@)^(&)
@)&)&!
@)&!&@
@)&@&#

lgof{t
cfoft
Jofkf/ 3f6f
%()&#)(&
%*$&$#%(
^*%(^*%@
^)($(^)#
^$%^@$$$
&$)*()^)
^)!@)$%@%
(!#^!)#^
*^^$)$^@
&!!#&^^#
!(&^&^%!@
@#&)#)@&^
@(!)))($$
#&%^)%*&)
#(&%#%($@
$(*!^!)&$
&&#%)&)(
&@@&&^&**
&*$%*!@%%
&*!!$%(^!
!#*^)#$!%
!&*%%%(!&
@@@$)$)(@
#!$^%^@^&
##@(&#$(*
$@$)&@)!$
%@#*%#*!^
^#!$!%&%@
^(&($)&(#
&!)))*@(*
Source: TPEC
Foreign Trade Balance of Nepal
Summary Of Foreign Trade Composition of Nepal (Value RS Billion)
Total
Imports
Total
Trade
Export:
Trade Deficit Import
Ratio
F.Y. 2013/14 (2070/71) 91.36
722.78
814.14
631.42
Share % in Total Trade
88.8
Total
Exports
:dfl/sf @)&#
11.2
1:7.9
225
F.Y. 2014/15 (2071/72) 86.64
784.58
90.1
9.9
F.Y. 2015/16 (2072/73) 71.14
781.15
91.7
8.3
871.22
697.94
1:9.1
852.29
710.01
1:11
Percentage Change in
F.Y. 2014/15 compared
-5.2
to same period of the
previous year
8.6
7.0
10.5
Percentage Change in
F.Y. 2015/16 compared
-17.9
to same period of the
previous year
-0.4
-2.2
1.7
Source: TPEC

dflysf] tflnsf ljZn]if0f ubf{ g]kfndf x/]s jif{ Jofkf/ 3f6f j[l4 e}/x]sf] 5 . lgof{tsf] cg'kftdf
cfoftsf] cg'kft j[l4 x'b+ } uPsf] 5 . Jofkf/ 3f6f k|foh;f] b]zdf /x]sf] x'G5 t/ cfoftdf s:tf lsl;sf
j:t'ssf] lx:;f w]/} 5 eGg] s'/fn] jl9 cy{ /fVb5 . b}lgs pkef]Uo j:t' tyf ljnflztfsf ;fdfgx?sf] k}7f/L
j[l4 x'bF } hfg', pRr pTkfbg nfut, sRrf kbfy{sf] cefj, h:tf ljifox? Jofkf/ 3f6f j[l4 x'b} hfg'sf] d'Vo
sf/0fx? x'g\ . cfly{s jif{ @)&@.&# sf] s'n ufx{:Yo pTkfbg @@$*^(=! s/f]8df yf]s tyf v'bf| Jofkf/n]
!$=@ k|ltzt cf]u6]sf] 5 . o;jf6 s] b]lvG5 eg] g]kfnsf] cfly{s If]qdf Jofkf/sf] dxTjk'0f{ :yfg /x]sf] 5 .
cj;/ (Opportinuty)

g]kfn pboLdfg cy{tGq ePsf b'O{ 7'nf b]zsf] ljrdf /x]sf] 5 . ljZj Jofkf/ ;+u7g, blIf0f
PlzofnL :jtGq Jofk/ ;Demf}tf, ax'If]qLo k|fljlws tyf cfly{s ;xfotf ;DjGwL a+ufnsf] v8Lsf]
k|of; h:tf If]qLo tyf jx'klIfo ;+:yf;+usf] cfjtfkl5 Jofkf/ jl4 ug]{ cj;/ k|fKt ePsf] 5 . o:tf]
cj:yfdf xfdLn] t'ngfTds nfesf j:t'sf] vf]hL u/L ;f]xL jdf]ljd j:t' tyf ;]jf lgsf;L ug{ ;lsg]
7'nf] cj;/ 5 . g]kfndf pRr ;Defjgf ePsf] k|fs[lts, wfld{s, ;fF:s[lts Pj+ k'/ftflTjs :yfgx?sf]
k|rf/ k|;f/ u/L ko{6g k|j4{g ug{ ;lsg] Tolts} ;Defjgf 5 . ko{6g, vlgh tyf pTkfbghGo If]qdf
j}bl] zs nugL cfs{z0f u/L jhf/sf] vf]lh ug]{ / lgof{t j[l4 ug{ ;lsg] ;Defjgf klg Tolts} /x]sf] 5 .
xfn xfd|f] cy{tGqn] pTkfbglzn hgzlQm jf]g;sf] ?kdf xfdLnfO{ lbPsf] 5 . ;f] hgzlQmnfO{ k|of]u u/L
pTkfbg j[l4 ug{ ;lsg] / xfd|f pTkfbgnfO{ ljZj jfh/df k7fO{ cGt/fli6o Jofkf/ cfkm\gf] kIfdf kfg{
;lsg] Tolts} ;Defjgf /x]sf] 5 . l5ldsL /fi6df ePsf] pRr cfly{s j[l4jf6 ko{6g, Jofkf/, nufgLsf
If]qdf kmfObf lng ;lsg] cj;/ klg Tolts} /x]sf] 5 . ljeGg b]zx?;+u ePsf] bf]xf]/f] s/d'QmL ;Demf}tf,
:dfl/sf @)&#
226
nufgL ;Demf}tf, Jofkfl/s ;Demf}tf cfbLjf6 k|z:t kmfObf lng ;lsg] ;Defjgfx? /x]sf 5g\ .
cGt/f{li6o Jofkf/sf ;d:ofx (Problems of Foreign Trade of Nepal)

cfGtl/s / cGt{/fli6o Jofkf/ lj:tf/sf] nflu k|z:t ;Defjgf x'FbfxF'b} To;jf6 d'n'sn] ck]lIft
nfe lng ;s]sf] b]lvb}g . d'n'sdf k|fs[lts ;fwgxsf] kof{Kttf ePklg pTkfbg, pkef]u Pj+ ljt/
0fdf Go"gtf g} 5. pTkflbt j:t'sf] vkt ahf/ klg ;fF3'/f] 5 eg] pTkflbt j:t' tyf ;]jf vktsf]
nflu afXo ahf/sf] cfjZostf Tolts} 5. d'n'ssf] cy{tGqnfO{ lgof{t Jofkf/sf] clt vfFrf] ePklg
lgof{t Ifdtf ;'b[l9s/0f ug{ g;Sbf Jofkf/ 3f6fsf] kl/df0f jif]{gL a[l4 x'Fb} uPsf] 5eg] csf]{ tkm{
Jofkf/n] ljleGg ;d:of em]ln/x]sf] 5 .

jfl0fHo ;DjGwL ;Demf}tfx?sf] k|efjsf/L sfof{Gjog g;lsPsf],

jl0fHo s'6gLltsf] k|efjsfl/tf j[l4 ug{ g;lsPsf],

Jofkf/df cGt/lge{/tf sfod ug{ g;lsPsf],

vfBfGgdf cfTdlge{/ x'g g;lsPsf],

sdhf]/ cfBf]lus >d ;DjGw,

v'Nnf l;dfgfsf] sf/0fn] k'0f{ ?kdf cfoftlgof{tsf] clen]v /fVg g;lsPsf] ,

lgof{t cfwf/ ;fF3'/f],

lgof{t ul/g] clwsf+z j:t'x? cfofltt sRrf kbfy{df cfwfl/t x'g] u/]sf],

g]kfnsf] tLglt/ ef/tLo e"ld ePsf]n] cGt/f{li6o Jofkf/df ef/t;+usf] k/lge{/tf jl9 /x]sf],

cfoft w]/} / lgof{t sd ePsf]n] Jofkf/ ;Gt'ng k|lts"n aGb} uPsf] ,

sRrf kbfy{sf] pTkfbgdf Go'gtf tyf cfoftd'lv /x]sf],

k/:k/fut pTkfbg k|ljlw 5. o;n] ljZj jhf/sf] cfw'lgs pTkfbg k|ljlw;Fu k|lt:kwf{ ug{
g;s]sf] cj:yf,

e"kl/j]li6t d'ns
' ePsf] sf/0fn] cGo d'ns
' ;Fu Jofkf/ ug{ ef/tLo e"ld k|of]u ug{k' g{] afWotf /x]sf],

cGt/f{li6o Jofkf/sf] j[l4 ug{] ;DaGwdf bL3{sfnLg vf]h, cg';Gwfg x'g g;Sg',

lgsf;Ld"ns j:t' tyf ahf/sf] klxrfg ug{ g;lPsf],

cfGtl/s pTkfbgdf ef}uf]lns laifdtf /x]sf],

j:t'xsf] pTkfbg / ljt/0f If]qdf ;dGjo x'g g;s]sf],

u}/sfg"gL Jofkf/ a9\bf], sl/j #& k|ltzt,

cljslzt cf}Bf]lus If]q Pj+ ckof{Kt k"FhL,
:dfl/sf @)&#
227

sd pTkfbg / pTkfbgdf nfut a9L x'g',

k|fylds sRrf kbfy{xsf] lgsf;L ug{',

lbuf] zflGt :yfkgf geO;s]sf]n] nufgLsf] jftfj/0f jGg g;s]sf],
;d:of ;dfwfgsf pkfox (Remedies Measure)
s[lif pTkfbg / jghGo pTkfbgdf hf]8 lbg] .
pTkfbgdf ljlzli6s/0f u/L b]zut Jofkf/ ljljlws/0fdf hf]8 lbg],
oftfoft, ;~rf/ h:tf ljsf;sf k"jf{wf/xsf] ljsf; ug{],
cGt/f{li6o Jofkf/;DaGwL gLlt tyf sfg"gx? ;+zf]wg u/L ;dofg's'n jgfpg],
cfkm\gf] b]zleq pTkfbg x'g ;Sg] ;Defjgf If]qxsf] vf]hL ug]{,
cGo b]zx?n] pTkfbg ug{ g;Sg] j:t'xsf] ;j{]If0f u/L To:tf j:t'xsf] :jb]zdf g}
pTkfbg ug{sf nflu ljleGg k|zf]wg sf/vfgfx vf]Ng] / To;af6 cw{k|zf]lwt / k|zf]lwt
j:t'x lgdf{0f u/L lgof{t j[l4 ug]{,
g]kfnsf] cfkm\g} b]zdf pknAw sRrf kbfy{xdf cfwfl/t j:t'x h:t} lrof, skmL, cn+}rL,
;'7f], cb'jf, x:tsnfsf ;fdfgx d;nf cflb j:t'x pTkfbg u/L lgof{t j[l4 ug]{,
ljb]z lgof{t ug{] ;a} j:t'xsf] k|lt:kwf{Tds Ifdtf j[l4 ug]{,
High Value pTkfbgdf hf]8 lbg], h:t} Software pTkfbg u/L lgsf;L ug]{,
ljB't pTkfbgdf j[l4 u/L lgsf;L ug]{ h;n] ubf{ Jofkf/df cGt/lge{/tf sfod x'g hfG5,
jfl0fHo s'6gLltnfO{ k|efjsf/L jgfpg] tyf lrg;+u Jofkfl/s ;lGw ug]{, cfjZos ;fdfu|L
cfk'lt{ u/L ef/t;+usf] lge{/tf sd ug]{,
cfoft lgof{tsf] k|s[of ;/nLs/0f ug]{,
c;dfg Jofkfl/s ;lGw ;Demf}tfx?sf] k'g/fjnf]sg ug]{,
;8s lj:tf/ u/L lxdfn, kfxf8, t/fO{ / zx/sf] Connectivity j[l4 ug]{,
k|lt:kwf{Tds jhf/sf] ljsf; ug]{,
pTkfbgdf cfw'lgs k|ljlwsf] k|of]u ug]{ .
ljz]if cfly{s If]q k'0f{ ?kdf ;~rfng ug]{,
lgof{t x'g] j:t' tyf ;]jfsf] u'0f:t/ kl/If0f, k|dfl0fs/0f, n]jln, Kofs]lh ;DjGwL Ifdtf
clej[l4 ug]{ .
lgisif{ (Conclusion)

g]kfnn] Jofkf/df 3f6f sd ug]{ cj;/x? w]/} 5g . oL cj;/x?jf6 kmfO{bf lngsf] nflu
:dfl/sf @)&#
228
/fHon] Jofkfl/s gLlt / sfg'gdf ePsf cj/f]wx? ;'wf/ ub{} n}hfg cfj:os 5 . ljleGg b]z;+u
ePsf Jofkfl/s ;GwL / ;Demf}tfx?sf] ;d;foLs k'g/fjnf]sg ub}{ g]kfnsf] lgof{t Jofkf/nfO{ k|j{4g
ug{'kb{5 . xfd|f] b]zdf cfofltt j:t'x? dWo] 7'nf] lx:;f pkef]Uo tof/L j:t', oGq pks/0fn] cfu6]sf]
x'gfn] kSs} klg xfd|f] cy{tGqsf] 7'nf] lx:;f s[lifn] cf]u6]sf] :ki6 x'G5 . cfoft k|lt:yfkg ug{sf] nflu
xfdLn] ;Defjgf ePsf If]qsf] klxrfg u/L nufgL j[l4 ub}{ hfg'kb{5 . s'n ufx{:y pTkfbgdf sl/j
Ps ltxfO{ of]ubfg /x]sf] s[lifIf]qsf] pTkfbgdf j[l4 ug{ ;Sg] xf] eg] rfdn, bfn ux'F, ds}sf] cfoft
sd x'g hfg]5 . s[lifsf] pTkfbsTjn] vfBfGgsf] cfk'lt{ ug{ g;Sg] x'gn] g} bfn rfdn, lk7f] h:tf
kbfy{sf] cfoft ePsf] b]lvG5, eg] cf}wf]lus pTkfbg j[l4 ug{sf] nflu g} d]lzg/L / kf6k'hf{ cfoft
ug'{ k/]sf] :ki6 5 . xfd|f] cy{tGqnfO{ ;jn / pGgt jgfpg s[lif j:t'x?sf] pTkfbgdf j[l4 u/L
k|fylds j:t'x?nfO{ tof/L j:t'x? jgfO{ lgof{t ug{ ;s]df Jofkf/ 3f6f sd x'g hfG5 eg] csf]{lt/
cGt/f{li6o Jofkf/df k|efjsfl/tf j[l4 x'g] ljifonfO{ gsfg{ ;lsb}g .
;Gbe{ ;fdu|Lx?
;'j]bL, o'Qm, lgof{t j9fpg] pkfox?, sflGtk'/ b}lgs, sf7df08f}, cflZjg *, @)&! .
;'j]bL, o'Qm, Jofkf/ 3f6f / cy{tGqdf c;/, sf/f]jf/ b}lgs, sf7df08f}, >fj0f @!, @)&@ .
of]hgf, rf}wf}, g]kfn ;/sf/, /fli6o of]hgf cfof]u, sf7df08f}, c;f/, @)&# .
cfly{s ;j]{If0f, cfly{s jif{ @)&@.&#, g]kfn ;/sf/,cy{ dGqfno, h]i7 @)&# .
www.tepc.gov.np.
www.mof.np.
www.nrb.org.np.
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230
An overview of Revenue Reform in Nepal

Dhani Ram Sharma
Deputy Director General
Inland Revenue Department
Abstract
This article attempts to contain the analysis of past performance of revenue reform
actions, current challenges along with a way forward proposals for future reform. Revenue
reform in Nepal has been executed in the different dimensions aiming to make an efficient
and reliable system to finance the government plans and programs. The implementation
of reform initiatives has yielded the remarkable result that self reliance of the government
expenditure is in encouraging direction. However, there are some challenges in the system
that should be cautiously sorted out in the future.
1. Background
Revenue policy in any country is an intrinsic part of the economic policy of the government
to manage public affairs and development activities. There are different conventional
assumptions, practices in the different countries to set the revenue policy. Among them,
economic neutrality is a key assumption emphasizes that revenue policy should have
minimum consequence of the economic activities. Therefore, reform in revenue policy and
program also its put forward together with other economic reform activities. The government
in Nepal has been revisiting revenue reform simultaneously with economic policy reform.
2. Revenue Reform in Nepal
Revenue reform geared up in Nepal massively after 1990s, particularly in three aspects;
Policy, administration and taxpayer compliance.
In policy perspective, the government levied fewer taxes instead of multiple taxes
to build a tax system easier and focused on broadening the tax base rather than
increasing the tax rate. Likewise, the government unveiled Value Added Tax (VAT)
as a modern and transparent tax system by substituting multiple consumption taxes.
Additionally, the self assessment system in Income Tax had been put into effect. In
order to facilitate the international trade, customs tariff have been gradually scaling
down with some exceptions. The tax laws seek to incorporate the newly emerging
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economic transactions into the tax net. Besides that, tax has also been used to facilitate
foreign investment by introducing various tax incentives and double taxation has
been eliminated through tax treaty or income tax law. Moreover, the exporter and
manufacturers are also granted by different tax incentives.
In administration perspective, the authority has been attempting to build working
procedure transparent and to uphold integrity. Modern technology has been massively
adopted to create the system more sophisticated and to slash tax compliance cost.
Likewise, integration of revenue administration, implementation of performance
based incentive system, effective implementation of tax laws and focus on controlling
revenue leakages are some additional administrative measures that have been executed
to cultivate efficient tax authority.
In taxpayer compliance aspect, taxpayer education and sensitization and consumer
awareness programs have been implemented. Taxpayer participation during revenue
policy formulation and implementation process is also a key reform aiming to ensure the
taxpayer support and commitment.
3. Impact of Revenue Reform
Above mentioned reform activities implemented in Nepal have some positive impacts
that are described below;

Structural change: The composition of tax revenue has been changed visibly after
offering reform activities. For instance, customs tariff had noteworthy share with
37% of the tax revenue before 1990s. However, It has only 21% share now and it
places third position. Likewise, income tax had barely 10% contribution in the tax
revenue before 1990s, which shares 25% presently and becomes the second largest
source of tax revenue. Value added tax has foremost share in the tax revenue. Thus,
this structural transformation signifies that relying on internal revenue has been
improved as expected track.
Increasing revenue/ GDP ratio: A key gauge of benchmarking the revenue

productivity is revenue/GDP ratio which is ascending remarkably in Nepal. This
ratio at present is roughly 20% as it was merely 8 to 9% in 1990s. This ratio is
acceptable as compared to other developing countries whereas it is still behind with
the ratio of advanced economies.
Increasing tax compliance: Tax coverage is widening constantly as various

campaigns are being launched every year. The number of taxpayers who have
Permanent Account Number (PAN) was 160000 before 10 years, which are now
765000. Moreover, there are 1500000 taxpayers are in the tax net, including
the individual Permanent Account Number. The numbers of VAT registrants are
remarkably soaring up as well.
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Integrated and equipped tax administration: The major taxes; Income tax,
VAT and Excise are solely administered by the Inland Revenue Department (IRD)
aiming to provide tax service and information through a single door to lower
the procedural complexities and formalities. This integration also maintains
consistency in taxing behavior. Similarly, taxpayers returns and information
are managed by computer software along with online services provided to the
taxpayers. The application of information technology has not only constructed the
tax formalities smooth and translucent but also formed the efficient tax database
for future policy feedback.
Self reliance: Nearly 50% of public expenditure was compensated by foreign

assistance before 1990s, whereas revenue contributes approximately 80% of total
public expenditure at the moment which points out the surging trend of self reliance.
It is marvelous indication that the government is relying on sustainable source.
Trade facilitation: Modernization of customs and introducing information,

technology is supporting to promote trade facilitation. Reducing the paperwork and
making the customs procedure global standards further underpin to downsize the
customs complexities.
4. Reform and Strategic Plan

Inland Revenue Department (IRD) has undertaken its five year strategic plan that
comprises of policy reform, improvement of taxpayer service and education, optimal
uses of modern technology and revitalization of the organization system as objectives.
Based on this strategic plan, three year reform plan has also been launched which
clearly defined the reform activities tied to the expected result. Custom Department has
also its customs modernization plan that aims to simplify the customs procedure and to
facilitate trade.
5. Existing Challenges in the Revenue System
Revenue reform initiatives aforesaid have numerous positive impacts in the system.
Nevertheless, the existing revenue system is not trouble free. As the relevance of novel
economic reform agenda is realized presently after the new constitution is promulgated,
revenue reform should also be in line with economic reform in the days to come.
The current revenue system has primarily following challenges;

Import based tax revenue: Notwithstanding the customs tariff has vanished
its contribution to the total tax revenue, nearly 48% of total tax revenue is still
collected at the customs point. VAT and excise levied on imported goods are
collected at the customs point. The tax revenue structure of any country essentially
is highly associated with the economic structure of that country. As the Nepalese
economy is highly import based, its reflection apparently has been displayed in tax
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revenue structure that arouses the question of sustainability. Generally, collection

of tax revenue in customs point is trouble-free as compared to internal revenue.
Most importantly, the question here is the efficiency of the revenue system, that
is, whether internal revenue will be mobilized accordingly and sufficiently in the
future or not if the economic structure of the country changed and dominated by
the domestic production.

Poor tax compliance: The number of taxpayers registered in the tax office is
increasing now. Nonetheless, the tax compliance level is fragile as one third
taxpayers in VAT are non filer, huge number of VAT returns is zero and credited
as well as under invoicing and non invoicing problems is rampant in the market.
Additionally, approximately 50 percent taxpayers registered in PAN have not
submitted their income tax return. The common feature of least developed countries
is even large taxpayers are also not doing the right compliance, which has also
been happening in Nepal.
High tax compliance cost: The government is seeking to cut down the compliance
cost through technology and taxpayer education. However, statistics show that
Nepalese tax compliance cost is still high. Doing business report of the World Bank
has stated that Nepal is in 142 position out of 190 countries in terms of paying taxes
rank in 2016. A key reason of high compliance cost is small taxpayers, particularly
who is consulting middlemen to comply their tax liability as they are not attentive
with regard to the tax laws and procedures. Correspondingly, complexities in the
procedures and non uniformity in the interpretation of tax law is also stimulating tax
compliance gap. Large numbers of cases in the administrative review and judicial
review are also testimonies of weak compliance level.
Weak tax evasion investigation: It is equally imperative in the revenue system to

discourage deliberate tax evasion by doing the detail examination and investigation
based on reliable information. Effective enforcement mechanism indeed is a way to
acquire triumph from the self assessment system. Unless there is no apprehension
and detection mechanism, getting right compliance is almost unfeasible. No taxation
without information is a well established slogan in the tax system. It is not viable
to attain equity and neutrality in the tax system without comprehensive information
mechanism. Presently, tax audit and investigation, implementing in Nepal are not
able to the spillover effect to other firms in the market. Furthermore, tax evasion
investigation is not comprehensive as expected due to lack of information access.
Illegal trade and high tax evasion: A key root of tax evasion in Nepal is because
of the open boarder with India and large size of the informal economy. The goods
which have high demand for consumption and non elastic with income are also not
importing through legal channel implies high tax evasion. There is no assurance of
quality of cheap imported goods due to lack of modern equipment and mechanism
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of quality control which not only hinders the domestic production but also affects
the public health and the environment.

Lack of integrated information system: Revenue administration has massively

used information technology. However, different softwares are not interfacing with
each other, resulting in poor information system. Each department is unable to
provide the requirements of information to another department.
Rising informal economy: Informal economy is a key challenge of both developed

and developing economies. It expresses those economic activities which do not fulfill
the required legal obligations. The share of the informal economy is gigantic and
therefore is a key impediment to enlarge the formal economy. On one hand, informal
economy hampers the tax compliance. On the other hand, the tax system can be
used as a mean to formalize the economy. If the cost will be high through setting
severe penalties for informalities, economic activities will be diverted to the formal
channel. There are only small shops (Street shops, etc.) that are in the informal
economy in developed countries. In contrast, big business houses are also in the
shadow economy in developing and least developed countries due to their affiliation
with political and administrative tycoons. As the immense size of economy in Nepal
is in the informal sector, it is a key challenge for tax administration to cope with.
Weak tax administration: Tax administration is still not entirely based on information
technology and staffs have lack of professional efficiency. Taxation itself is a
technical subject which needs specific knowledge and expertise. However, entering
generalist without any training and the frequent staff reshuffle is also an impediment
to extend the professionalism to handle the complex economic transactions.
Poor morale of taxpayers: Different corruption indicators illustrate that

Nepal is facing pathetic governance system. The service delivery mechanism is
meager and physical infrastructures are awfully poor. Similarly, the government
expenditure mechanism is not well-built, resulting in a remarkable budgetary
surplus is in the government treasury. This information is not a good sign for the
taxpayer to lift up the morale.
Weak financial sector: Well managed financial sector is a vital pointer to construct
economic activities transparent, which eventually supports to the tax system as well
by providing sufficient and reliable information. However, financial deepening is
not so much developed and there is a huge cash transaction which is an obstacle to
get the proper information.
Weak tax flexibility: Tax system should be built in such a way that tax collection
needs to be elastic with national income. If each sector complies properly in the
tax system, the system will be perfectly elastic. However, some sectors are not
into the tax net and huge compliance gap is existing in Nepal resulting in weak
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tax flexibility.

Apart from these challenges, following additional challenges will be occurring in

the revenue system in the days to come;
Increasing demand of resource: The country has two long term development
goals; graduating the country from LDCs and sustainable development goals.
After promulgating the new constitution, people's aspiration is very high to achieve
economic prosperity. Therefore, massive resource needs to be mobilized to attain
these long term goals and people's aspiration. In order to achieve these goals and
aspirations, private as well as public investment should be expedited accordingly.
As government revenue is a principal source to pay off the government investment,
revenue system should be strengthened. Public debt only offset the short term
requirement which eventually will be paid back through revenue mobilization.
Therefore, the best option is to mobilize revenue appropriately now rather than
shifting the debt burden to the future generation.
Implementation of federalism: The country is in the phase of transferring the

governance structure from unitary to federal as stipulated in the constitution. The
constitution has clearly demarcated the state power vertically to federal, state and
local government. Revenue system has been challenged to offer resources for all
three levels of government affairs. As constitution mentioned, most of the revenue
currently collected will be again collected by the central government. Therefore,
central government will be accountable to reassign the financial resources to the
state and local governance.
Investment friendly environment: As the countries are competing to cut the tax
rate in order to attract foreign investment globally, Nepal has also given emphasis
on foreign investment and provides incentives to the foreign investors. Therefore,
due to global competition, the government does not have the option of tax rate hike
even though it is a sovereign authority of any state. The government must keep
the comparative tax rate, particularly with neighboring countries. Conversely, the
government might have pressure to further downsize the corporate income tax rate
in the future to obtain more foreign investment.
6. Way Forward
As above mentioned problems and challenges faced by the Nepalese revenue administration,
following revenue reform initiatives should be put into effect in the days to come.

Policy and legal reform: Revenue management must be developed according to

international standards and requirements. The emerging economic activities such
as e-commerce should be taxed accordingly. Thus, continuous improvement in tax
law is necessary to battle with global competition of capital inflow. Tax formalities
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and procedures should have uniformity through single tax code in order to scale up
compliance and administrative ease.

Equitable tax policy: An objective of tax policy in any country is to preserve

equity through tax and reduce the inequalities. Tax is massively used as a policy
instrument in the advanced economies to narrow down the inequalities whereas
it is not effective in developing countries. The income tax rate in Nepal is also
not equitable. Therefore, income tax rates should be revisited to formulate more
distributive and equitable tax system.
Institutional reform: Current mechanism of revenue policy formulation is not

research and evidence based as generalists are formulating the policy. In order to
review the revenue policy based on studies and research, to keep stability in the
administration and to build up professionalism, well powered central revenue board
should be formed to deal with the future revenue threats.
Research and development: A key reason of policy failure in Nepal is that policies
are formulated on an ad hoc basis rather than being based on any findings of research
and development. Some policies are imported but not customized them with our
ground reality. 'No one size fit all' assumption should keep in mind and policy decision
should be based on research and development. It is indispensable to develop a robust
research and development wing that aims to continuously assess the policy.
Taxpayer and consumer awareness: In order to boost up the taxpayers and

consumer morale, taxpayers and consumer awareness programs should be massively
implemented.
E-tax governance: Not only services to the taxpayers should be fully electronic basis,
the activities of the tax administration should be also done electronically. Integrated
information system should be developed and interfaced with each other.
Tax incentives: Tax incentives should be stuck on capital and employment oriented
rather than customary incentives. Incentives should be reviewed frequently and
scrutinized accordingly.
Tax expenditure: Tax law should have minimum exemptions and exceptions.
Unnecessary exemptions and exceptions only make system complex. Therefore, the
tax expenditure system should be introduced to minimize the intricacies.
Capacity development of tax administration: Development of efficient human

resource should be in foremost concern for fair implementation of tax laws and
programs. The specialization should be further strengthened in recruitment and
transfer. On the job training should be further expedited and integrity will be closely
monitored to boost up the tax morale.
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Information based tax evasion investigation: Tax evasion investigation needs to

be scientific and fact and information based which spill over demonstrative effect
on others. Well information based investigation will assist to curtail the informality
in the economy.
7. Conclusion:

In a nutshell, aspiration of economic prosperity will be materialized only through

effective implementation of fiscal policy that includes efficient revenue system.
Multidimensional revenue reform should be put forward for proficient resource
management of the government to carry out the development plans and programs.
There is no doubt that these reforms obviously require high level political and
administrative commitment.
References:
Budget speech 2073, Ministry of Finace, Nepal.
Economic Survey 2072/73, Ministry of Finance, Nepal.
Doing Business report 2016, World bank.
Strategic plan, 2012/13-2016/17, Inland Revenue Department, Kathmandu, Nepal.
Reform plan,2015/16-2017/18, Inland Reveue Department, Kathmandu, Nepal.
Revenue Statisitcs ( Unpublished), Revenue managment division, Ministry of Finance, Nepal.
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The Role of Financial Literacy in Tax compliance

Chet Nath Dahal
Director
A. Introduction:
Tax laws are not always clear. As Slemrod and colleagues put it, although one can
assert that legality is the dividing line between evasion and avoidance, in practice the
line is blurry; sometimes the law itself is unclear, sometimes it is clear but not known
to the taxpayer, sometimes the law is clear but the administration effectively ignores a
particular transaction or activity (Slemrod, Blumenthal and Christian, 2001, p. 459).
Financial literacy is the ability to understand how money works in the world: how
someone manages to earn or make it, how that person manages it, how he/she invests
it (turn it into more) and how that person donates it to help others. More specifically, it
refers to the set of skills and knowledge that allows an individual to make informed and
effective decisions with all of their financial resources. Additionally, a growing number
of financial literacy researchers are raising questions about the political character of
financial literacy education, arguing that it justifies the shifting of greater financial risk
(e.g. tuition fees, pensions, health care costs, etc.) to individuals from corporations and
governments. Many of these researchers argue for a financial literacy education that is
more critically oriented and broader in focus; an education that supports individuals
better understand systemic injustice and exclusion rather than one which understands
financial failure as an individual problem and the character of financial risk as a political.
Many of these researchers work within social justice, critical pedagogy, and feminist
and critical race theory paradigms.
The tax knowledge now is considering one of the others determinant factors for tax
compliance otherwise there might be high chance of non- compliance. The Tax knowledge
and citizen financial literacy has found linkage in tax compliance and non-compliance.
How is the state mirrored in citizens minds? This is the question with which any
investigation about the discipline that citizens exercise over their tax paying behavior must
start. Consciousness about the state leads to citizens civic and tax sentiments and to a
fundamental attitude with regard to problems of their state. (Schmo lders, 1960, p.38)
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The tax knowledge is assumed as narrow concept which excluded other than taxpayers
but financial literacy is considered as broad concept which included the entire citizen.
However, the tax literature studying subjective tax knowledge is poor, although it can
be assumed that peoples knowledge and concepts of taxation form the basis of their
judgments, evaluations, perceptions of fairness and willingness and ability to comply
with the law. Subjective tax knowledge
i.e., ordinary peoples understanding of taxation is important in understanding why
people behave as they do. When taken as part of social representations, subjective
understanding does not focus on whether the knowledge is correct with regard to existing
laws and administration of laws, but focuses instead on what knowledge people have and
how this knowledge is organized to form a meaningful representation (Moscovici, 2001).
Many people do not feel competent with regard to taxes. Indeed, it is in this arena of
economic understanding, writes Furnham (2005).
The transformative learning model is the most established within adult education;
within this framework, adults embark through a psycho cultural process of acquiring
new and/or revised interpretations of financial beliefs and attitudes that inform
and shape new perspectives and behaviors. In addition, according to Xiao et al.,
it is suggested that financial education be provided to adults so as to correlate
with their readiness to change as in Prochaska et al.'s Tran theoretical Model of
Behavioral Change. Financial Social Work is a transformative learning model that
was developed by Reeta Wolfsohn, CMSW at the Center for Financial Social Work.
While it originated in 1997 from Wolfsohn's work with women as, it expanded in
2005 to all individuals, regardless of gender.
Financial Social Work is a multi-disciplinary psychosocial approach that helps individuals
examine and re-evaluate their money thoughts, attitudes and beliefs, and as it increases
self-awareness and self-esteem, it empowers individuals' to establish long-term healthy
money habits leading to greater financial security. The National Financial Educators
Council a financial literacy resource company that provides financial education resources,
training and promotions. The NFEC provides financial education services the Certified
Financial Education Instructor program, financial literacy curriculum, financial education
events, turnkey financial literacy programs and consultation services to people from all
walks of life, via events held globally.
The author argued that financial literacy is broad concept which is covering the tax knowledge
as parts of its framework and dealing tax knowledge as perception of determining the
behavior of tax compliances. Difficult to understanding or not strong desired to understand
generally leading to non-compliances In line of the above back ground, the article mainly
focused on how the financial literacy education is getting attention around the world and put
suggestions for improvement in level of tax compliance in Nepal.
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B. International Practices
The Organization for Economic Co-operation and Development started an intergovernmental project in 2003 with the objective of providing ways to improve financial
education and literacy standards through the development of common financial literacy
principles. In March 2008, the OECD launched the International Gateway for Financial
Education which aims to serve as a clearinghouse for financial education programs,
information and research worldwide. In the UK, the alternative term "financial capability"
is used by the state and its agencies: the Financial Service Authority (FSA) in the UK
started a national strategy on financial capability in 2003. The US Government also
established its Financial Literacy and Education in 2003.An international OECD study
was published in late 2005 analyzing financial literacy surveys in OECD countries. A
selection of findings included:
In Australia, 67 per cent of respondents indicated that they understood the concept of
compound interest, yet when they were asked to solve a problem using the concept only
28 per cent had a good level of understanding. The Australian Government established a
National Consumer and Financial Literacy Taskforce in 2004, which recommended the
establishment of the Financial Literacy Foundation in 2005. In 2008, the functions of the
Foundation were transferred to the Australian Securities and Investments Commission
(ASIC). The Australian Government also runs a range of programs (such as Money
Management) to improve the financial literacy of its Indigenous population, particularly
those living in remote communities. In 2011 ASIC released a National Financial Literacy
Strategy)- informed by an earlier ASIC research report 'Financial Literacy and Behavioral
Change' - to enhance the financial wellbeing of all Australians by improving financial
literacy levels. The strategy has four pillars:
1. Education
2. Trusted and independent information, tools and support
3. Additional solutions to drive improved financial wellbeing and behavioral change
4. Partnerships with the sectors involved with financial literacy, measuring its impact
and promoting best practice
British survey found that consumers do not actively seek out financial information. The
information they do receive is acquired by chance, for example, by picking up a pamphlet
at a bank or having a chance talk with a bank employee. The UK has a dedicated body to
promote financial capability the Money Advice Service. The priority areas were:

New parents
Schools (a programme being delivered)
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Young Adults
Workplace
Consumer communications
Online tools
Money advice
A Canadian survey found that respondents considered choosing the right investments
to be more stressful than going to the dentist. In 2006, Canadian securities regulators
commissioned two national investor surveys to gauge people's knowledge and experience
with investments and fraud. The results from both studies demonstrated there is
a need better to educate and inform investors about capital markets and investment
fraud . Education in this area is particularly important as investors take on more risk and
responsibility of managing their retirement savings, and a large body boomer population
enters the retirement years across North America.
A survey in the US found that four out of ten American workers are not saving for
retirement."Yet it is encouraging that the few financial education programmes which
have been evaluated have been found to be reasonably effective. Research in the US
shows that workers increase their participation in 401(K) plans (a type of retirement plan,
with special tax advantages, which allows employees to save and invest for their own
retirement) when employers offer financial education programmes, whether in the form
of brochures or seminars." In America, much of the nation's financial education resources
are run through a national nonprofit organization in each state, in turn, has its own chapter
organization that holds events and helps members promote financial education to youth.
While many organizations have supported the financial literacy movement, they may
differ on their definitions of financial literacy.
Singapore
In Singapore, the National Institute of Education Singapore established the inaugural
Financial Literacy Hub for Teachers in 2007 to empower school teachers to infuse
financial literacy into core curriculum subjects to embed pedagogically sound activities to
engage students in learning. Such day-today relevant and authentic illustrations enhance
the experiential learning to build financial capability in youth. Integral to evidence-based
practices in schools, research on financial literacy is spearheaded by the Hub, which has
published numerous impact studies on the effectiveness of financial literacy programs
and on the perceptions and attitudes of teachers and students.
Belgium
The FSMA is tasked with contributing to better financial literacy of savers and investors
that will enable individual savers, insured persons, shareholders and investors to be in a
better position in their relationships with their financial institutions. As a result, they will
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be less likely to purchase products that are not suited to their profile.
Switzerland
A study measured financial literacy among 1500 households in German-speaking
Switzerland. Testing the three concepts compound interest, inflation, and risk diversification,
results show that the level of financial literacy in Switzerland is high compared to results
for other European countries or the US population. Results of the study further show that
higher financial literacy is correlated with financial market participation and mortgage
borrowing. The Swiss National Bank aims at improving financial literacy through its
initiative icon mix that targets upper secondary school students. The new public school
curriculum will cover financial literacy in public schools.
Asia Pacific Middle East Africa
A survey of women consumers across Asia Pacific Middle East Africa (APMEA)
comprises basic money management, financial planning and investment. The top ten of
APMEA Women MasterCard's Financial Literacy Index are Thailand 73.9, New Zealand
71.3, Australia 70.2, Vietnam 70.1, Singapore 69.4, Taiwan 68.7, Philippines 68.2, Hong
Kong 68.0, Indonesia 66.5 and Malaysia 66.0. In
C. Current status of Nepal
In Nepal, to promote financial literacy, there are many programs held by government,
nongovernment organization (NGOs) and private sector. Nepal Rastra Bank launched
a program NRB with Students for enhancing the financial literacy among students
(NRB,
2014) In enhancing financial literacy, NRB Strategic Plan 2012-2016 focuses on financial
literacy programs for women, victims of conflict, ethnic minorities, and deprived and
marginalized section of population. Similarly, since 2012 monetary policy of NRB
has emphasized on the financial awareness programs stating because of low financial
literacy financial services are not effective so appropriate strategy should be developed
(Thapa&Surendra, 2015).In Nepal, the financial literacy has been not in integrated
level. Tax Department has more focused on taxpayer education where as NRB has only
considered banking sector not general citizen.
D. Conclusion
The awareness of the importance of financial education is gaining momentum
among policy makers across the worlds economies. Again, helping young people by
understand their financial issues is quite important, as younger generations are likely
to face ever increasingly complex financial products and services. They are also more
likely to bear more financial risks in adulthood than their parents, especially in saving,
planning for retirement and covering their healthcare needs. The need of financial
literacy has become increasingly significant with the deregulation of financial markets
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and the easier access to credit, the ready issue of credit cards and the rapid growth
in marketing financial products. Recognizing the importance of financial literacy, a
growing number of countries have developed and implemented national strategies for
financial education in order to improve the financial literacy of their populations in
general, often with a particular focus on younger generations. So financial literacy to
general citizen enhancing and understanding the tax knowledge now is considering
one of the others determinant factors for tax compliance otherwise there might be
high chance of non- compliance.
Bibliography
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. USA: Cambridge University
Press.
Thapa&Surendra. (2015). Financial Literacy in Nepal: A Survey Analysis from College Students.
NRB Economic Review , 50-51.
Wikipedia, the free encyclopedia.
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Tax Incentive: Practices and Effectiveness

Chudamani Dhungana
IT Director
Background
Every country has its own taxation policy constituting different rates of tax to be
levied and collected against any business or activity carried out within its territory.
Just and impartial treatment to similar business entity and individuals is primary
motive of tax laws. However, there arises certain situation in which a positive
discrimination becomes much demanding that the state cannot escape from. The
separation of treatment to different sector, geography, businesses and individuals
with expectation of positive impact is always the priority of the government. These
additional facilities, that lowers the tax burden, provided to comparatively small
population of taxpayers is termed as tax incentive.
Tax incentives are preferred to be transitory. Otherwise it invites distortion on tax
collection and compliance because of the feeling of discrimination by non-incentivized
sector taxpayers. This may increase tax avoidance and non-compliance against the
impunity given to non-compliant or the permission for voluntary declaration of income
and savings with tax waiver. Evaluation of incentivising policy in regular and intensive
manner can avoid negative outcome to severe stage that may have taken place as a result
of misuse or abuse of certain incentive.
Good governance, transparency and proper utilization of tax incentives benefits the
taxpayers, the society and the whole country.
Conceptual Outline
Tax incentive represents a deviation from the general tax regime treatment, and are the
reduction or postponement of tax burden from taxpayer perspective. In spite of various
risks and disadvantages like economic distortion, high compliance & administrative cost,
inequality, and uncertainty of intended achievement, tax incentives are very useful tool
for providing benefit to targeted group or sector of economic activities.
Definition differs but in one way or another cover the lowering of tax burden to identified
group, sector or individual taxpayers. Wikipedia (2016) has defined tax incentive as an
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aspect of a countrys tax code designed to incentivise, or encourage particular economic

activity.As per business dictionary the deductions, exclusions and exemptions from a
tax liability offered as an enticement to engage in a specified activity for a specific time
period can be understood as tax incentive.
There are different school of thought regarding tax incentives. Some claim that
taxation should treat equally to all businesses of similar type, therefore, incentivising
should be done by other ways like subsidies and social security than playing on tax
matters. The rich are the most benefitted group who enjoys the tax incentive because
poor either donot understand the complexity or do not fall on the category as it is
addressed through structural component of tax system of the country. Tax incentive
factor can be replaced by lowered tax rate and broadening of tax base. This not only
reduces the administrative and compliance cost but also wipes out the complication
on calculating and adjusting tax incentive.
Whereas, other emphasize that certain incentives in tax can significantly improve the
economy of the country if the sector to incentivize is identified properly and incentive
plan handled efficiently.It supports to achieve social justice by empowering backward
society and sector enabling them to compete with others. Many tax incentives simply
remove part or all the burden of the tax from whatever market transaction is taking place.
The measurement varies as some of them do not have direct and measurable impact
component. Moreover, the structural part of tax system of a country cannot address
transitory arrangement that government has to make to tackle specific issues generated
either by economic players or by natural calamities like flooding, famine, earthquake,
drought etc. In these cases tax incentive for specific period of time can be introduced to
support revival of the sector.
There are various tax incentives that can be followed or incorporated in tax systems.
All may not be suitable for every economy. Tax rebate and subsidy can be deployed to
incentivise to support specific sectors suffered from some adversaries. Similarly, some
of the tax incentives that can be implemented for investment in targeted sector are:
preferential tax rates; capital recovery incentives (accelerated depreciation allowance;
initial capital allowance); tax holidays; special economic zones; investment tax credit;
treatment of dividend; etc.
Design Aspects and Assessment of Cost
Tax policy goals can be summarized by three factors- efficiency, equity and incentive.
The tax policy should alter market prices as less as possible, however, it should raise the
required amount of revenue for the financing of public expenditures while minimizing
the welfare loss. It should treat equally to all of the similar type of activities taking into
account redistribution and progressivity issues. At the same time it should integrate
differentiation in effective tax rate (ETR) to encourage some type of investment, savings
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and consumptions. Marginal effective tax rate (METR) is used to assess how taxes affect
level of investment, whereas, average effective tax rate (AETR)measure the tax burden on
profitable investment projects which is used to assess tax effects on discrete investment
choices and location decisions.
The design of effective and efficient tax incentive is a complex job. Primarily it should
yield some additionality on existing tax structure. It requires a significant change on ETR
and change on behaviour with price elasticity significantly higher than zero. Importantly,
there should be no change on pre-tax price ensuring passage of tax rebate on to the
market. The tax incentive may ignite a rush to the incentive plan as it provides taxpayers
a feeling of windfall gain; it may create capitalization of tax-incentive in market price;
incentives may be captured handful of firms due to imperfect competition. Therefore,
it is of prime importance to investigate the issues- additionality versus windfall gain,
additional revenue yield, and final economic incidence of tax incentives.
In an OECD study, associated costs of tax incentives have been classified in four main
categories:
Forgone revenues: The losses in tax revenue from tax incentives mainly come
from three sources; first, the forgone revenue that otherwise would have been
collected from the activities undertaken; second, the forgone revenue from projects
that would have been undertaken even if the investor did not receive any tax
incentives; and, third, lost revenue from investors and activities that improperly
claim incentives (taxpayers abuse) or shift income from related taxable firms to
those firms qualifying for favourable tax treatments (tax planning).
Resource allocation (neutrality) costs: Originated when tax incentives create
distortions on investment choices among sectors or activities instead of correcting
market failures.
Enforcement and compliance costs: these costs increase with the complexity of
the tax system and the system of fiscal incentives (in terms of qualifying and
reporting requirements, different schemes). Additionally, there is a problem of
perception of lack of fairness when targeted incentives are used, which reduces
compliance and, therefore, increases enforcement efforts.
Lack of transparency: When the rationale for granting tax incentives is based more
on discretionary and subjective qualification requirements, instead of automatic
and objective requirements, they can originate rent-seeking behaviour and facilitate
officials abuse on the granting process. In particular for developing and emerging
economies, it is important to move away from discretionary incentives towards
greater reliance on rules-based means of attracting FDI - national and international
rules that maintain or strengthen environmental and labour standards and create
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stability, predictability and transparency for policy makers and investors alike.
Practices
There is an old proverb You can catch more flies with honey than you can with vinegar.
This is analogous to the use of tax incentives to broaden the tax-net and consequently
collecting more revenue.Countries offer direct and/or indirect investment incentives
to boost employment, encourage the development of the private sector and improve
their competitive position in todays global economy. There are many rationales for tax
incentives some of which can be listed as:
Positive externalities
responsibilities)
(Exemption
on
expenses
for
corporate
social
Promote social policy goals (Benefit on socially unprivileged individuals/family)

Promote economic growth (Attract investment on export based industries)
Create employment (Tackle unemployment problem by incentivizing selfemployment, promoting entrepreneurship)
Redirect investment to targeted sectors (Entice private sector to infrastructure and
services that are on priority sector, tax holidays)
Attract FDI and internationally mobile industries (Multinational companies
establishing industries in business friendly and low labour/tax expenses
countries)
Compensation for externalities (R&D tax credit; poverty and equity concern like
no tax on pension income)
Practices reveal that every incentive plan does not end up with desired outcome. In
many cases there are chances of malfunctioning and misuse of tax incentive that
ultimately distorts the market. Before introducing any incentive, it should be taken into
account that the environment afterward is conducive for honest ones to be compliant
but not for the forfeiters. A few exemplary cases of experience and findings of studies
are mentioned below.
An experience of Philippines reveals negative outcome of incentivising agriculture based
incentive with a view of promoting local farming and production. Tax rate reduced to
10% (normal is 22%) to enterprises income from farming, breeding, cultivation and
processing of agricultural and aquatic products in areas with difficult socio-economic
conditions. Enterprises importing raw materials from other countries for processing are
benefitted. As a result, the target of developing domestic agriculture remained as mere
plan and intension of the government.
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A survey carried out in South East Europe (OECD (2003)) revealed the fact how tax
systems are perceived by investors. The survey suggested that strategic investors
consider tax factors as only one of the obstacles to investment (counting only 24 per
cent), instability and unpredictability of the tax system (adding risk) being perceived the
key tax impediments. Tax issues were not mentioned in the responses of the opportunistic
investors, indicating that they were not so important in the decision making process.
The R&D tax credit in Ireland has a generic nature, covering a wide scope of eligible
expenditures and offering a common rate to all types of firms, including foreign
companies. This is important for a small and open economy like Ireland, as it maintains
a level playing field for foreign direct investment (FDI) inflows and facilitates
knowledge transfer from innovative multinationals. The schemes organization
conforms best practice. The application procedure is relatively simple, offering an
online application, a one-stop agency and guides. Even though an econometrical
evaluation of the effects of the R&D tax credits was deemed impossible, consultation
and survey of firms indicated that the R&D tax credit system is viewed as beneficial
to motivating more R&D in the private sector.
A study by European Commission concludes, in general, best practices discourage the
use of special tax incentives to attract FDI and argues in favour of a reduced statutory
corporate income tax rate on a broad tax base. (This simpler approach benefits both old
and newly acquired capital, avoids many pitfalls associated with other forms of relief
while taking tax-planning pressures off the domestic base). However, at the same time, it
is recognised that pressures can mount to introduce special incentives in response to tax
competition amongst competing states, and that policy makers can benefit from a review
of design considerations to target assistance and minimize unintended revenue loss.
Challenges
Despite the popularity and widespread use of incentives in the Middle East and North
Africa region, there generally have not been systematic reviews of the effectiveness of
the various incentives offered, either by individual countries or at a regional level. In
many countries, there is an absence of reliable data on actual investments made, direct
and indirect benefits to the host economy and the cost of the incentives in terms of direct
spending or revenue lost.
There are several issues that hinder the proper selection of effective and efficient incentives
and ensuring its fair and ethical use by the businesses and individuals. These issues
are more pertinent in the context of underdeveloped countries entangled with political
instability and those not having practices of structured and systemic analysis of the effect
of incentive plans already in place. Some of them can be noted as follows:
Baseless commitment at the time of election and declaration accordingly when
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they are in power as ruling or coalition political parties especially targeted to

manage fund for election and attract swing voters
Ambitious plan without rigorous analysis of the possible effect of the policy
decision on the market activities
Unavailability of data sufficient for analysis of the effect of incentive plans so that
policy decision can be made for better option
Undue nexus of business leaders, politicians and bureaucrats forming deceitful
decision that seems to benefit others than it actually favours
Difficulties on justification of inequality, high compliance & administrative cost
resulted from tax incentive
Degradation of transparency and accountability
Benefit to the rich that widens the gap between haves and have nots
Every activity is exposed to varieties of challenges, it is the good manager who copes
them tactfully. The incentive should be clear and, at the same time,difficult for deceitful
use by non-targeted taxpayers that can prove it defunct. OECD taxation working paper
suggests that fiscal incentives, including tax policies, should be directed at specific
barriers, impediments or synergies to facilitate the desired level of investment in R&D
and innovations. Without careful design, policies can have unintended consequences
such as favouring incumbent firms, encouraging small firms to undertake less efficient
activities, or creating arbitrage and rent-seeking activity.
Analysis of Effectiveness
There is not any concrete demarcation accepted worldwide on what is incentive and
what is integral part of the tax system. It differs from country to country and even in
same country during two different period of time. In this context, tax incentive can be
understood as the deviation from the structural part of the tax system also known as
benchmark. It is somehow subjective to segregate tax incentive from the benchmark,
therefore, benchmark setting demands rigorous discussion and analysis of the tax system
adopted by the particular country.
The mostly used tools in analysing effectiveness of tax incentives are as follows:
Descriptive tax statistics: It is generally based on survey data.
Ex-ante tax analysis: It includes tax indicators like ETR (effective tax rate) and
tax-depreciation calculator; cost-benefit analysis; micro simulation models, CGE
(computable general equilibrium) models etc.
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Ex-post evaluation includes econometric analysis: Most econometric analysis disclose

that cost is greater than benefits. The sources of costs are redundancy (subsidise activity
that would have taken place anyway); shifting (starting new business and closing
previous one); increased complexity (cost of defining incentives and anti-abuse rules);
and increased compliance cost (to both taxpayers and government).
Assessment of effectiveness of any tax incentive is exposed to many difficulties.
Assembling sufficient data (lack of data is common) to carry out analysis
Assessing how much additional activity took place as a result of the incentive
Identifying what activities were not undertaken by taxpayers because of incentive
Determining impact of incentive on prices of unsubsidized activity
A good practice principle proposed through a study by the European Commission
consortium is that tax incentives should only be aimed at R&D activities that are likely
to contribute to the world-wide stock of knowledge, rather than support activities
limited to advancement in firms own state of expertise. The impact of a tax incentive on
innovation will depend strongly on the strictness of its novelty requirement. Without any
novelty requirement, a tax incentive could stimulate imitation, rather than innovation.
Countries that are lagging in terms of innovation might catch up faster if they allow for
imitation of foreign innovations.
Young companies, rather than SMEs in general, are probably more likely to bring
the innovations that challenge large incumbent firms. A favourable environment for
entrepreneurs might not only contribute to a countrys innovativeness but also to the
flexibility of its economy. Targeting young companies can be considered a better practice
than targeting SMEs.
Summing Up
Tax incentive is an integral part of tax policy of any country that provides place for
applying special privilege to specific group, sector of business and individual on top of
the tax structure implemented within its territory. Treatment of particular deduction or
subsidy as incentive or component of tax structure differs from state to state. Furthermore,
the suitability of certain incentive plan depends on many factors specific to the country
of implementation due to the specificity of private sector strength, socio-political setting,
entrepreneurship level, market structure etc.
Analysis of effectiveness of incentive systems offered to the business and individuals
should be done rigorously before introducing, continuing or dropping the scheme. Tax
incentive does not always give positive result and in many cases yields negative outcome
including market distortion. Calculation and estimation of cost of tax incentive is full
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of complexity but is of prime importance.Therefore, a permanent structure dedicated to

analyse, plan and recommend better options to policy decision-makers is of great essence
for efficient and effective use of tax incentives.
Analyse deep;
Continue incentive, working fine if.
References
Effective and Efficient Use of Tax Incentive, 2016, Case Study and Paper Presentations on OECDSeminar, Seoul, Korea.
European Commission, 2014, A Study on R&D Tax Incentives, CPB Netherlands Bureau for
Economic Policy Analysis (Consortium Leader), The Hague.
Neubig, T. et al., 2016, Fiscal Incentives for R&D and Innovation in a Diverse World, OECD
Taxation Working Papers, No. 27, OECD Publishing, Paris.
OECD, 2007, Tax Incentives for Investment A Global Perspective: Experiences in MENA and
non-MENA Countries; Draft Report Prepared for the MENA-OECD Investment Program.
The PEW Charitable Trust, 2015, Tax Incentive Program: Evaluate Today, Improve Tomorrow, USA.
Websites: www.businessdictionary.com; www.wikipedia.com; www.oecd.org.
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Electronic Cash Register (ECR) An Overview

Shiba Kumar Pokhrel
IT Director
Background
The cash register is an essential business tool that is often overlooked as one of the transforming
mechanizations of the industrial age. A cash register records the amount of a sale, supplies a
receipt to the customer, and keeps a permanent journal of daily transactions. Today, cash
registers are highly automatic, and have many functions that help in the organized running of
a store or restaurant. A more expensive and complex register system can be used to keep track
of inventory and signal distant computers to reorder supplies. It can tally sales by department
or by class of item, saving managers time and paperwork. This kind of machine is most often
used by large chain retailers or restaurants and referred to as a point of sale (POS) terminal.
The POS terminal may be a hodge-podge of components from different manufacturers. More
conventional cash registers used by smaller establishments are generally one-piece machines
with a built-in cash drawer, printer, and display. These are almost all manufactured in Asia but
designed by distributors in the country where they will be used.
Definition
A cash register, also referred to as a Till, is a mechanical or electronic device for registering
and calculating transactions at a point of sale. It is usually attached to a drawer for storing
cash and other valuables. The cash register is also usually attached to a printer that can print
out receipts for record keeping purposes. An electronic cash register (ECR) is a system
designed to enable products to be sold at a retail outlet. Electronic cash registers help large
retail outlets track sales, minimize register errors, collect inventory data and much more.
An electronic cash register typically processes goods by: Reading the information contained
on a product label (usually using a scanner), Checking the price database for the price matching
the label information, Adding that price to the running total of all products being purchased by
the customer, Sending data to sales and inventory software after the sale is complete.
History
An early mechanical cash register was invented by james Ritty and John Birch following
the American Civil War. James was the owner of a saloon in Dayton Ohio, USA, and
wanted to stop employees from pilfering his profits. The Ritty Model I was invented
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in 1879 after seeing a tool that counted the revolutions of the propeller on a steamship.
With the help of James' brother John Ritty, they patented it in 1883. It was called Ritty's
Incorruptible Cashier and it was invented for the purpose to stop cashiers of pilfering
and eliminating employee theft or embezzlement.
Early mechanical registers were entirely mechanical, without receipts. The employee was
required to ring up every transaction on the register, and when the total key was pushed,
the drawer opened and a bell would ring, alerting the manager to a sale taking place.
Those original machines were nothing but simple adding machines.
Since the registration is done with the process of returning change, according to Bill
Bryson odd pricing came about because by charging odd amounts like 49 and 99 cents
(or 45 and 95 cents when nickels are more used than pennies), the cashier very probably
had to open the till for the penny change and thus announce the sale.
Shortly after the patent, Ritty became overcome with the responsibilities of running two
businesses, so he sold all of his interests in the cash register business to Jacob H. Eckert
of Cincinnati, a china and glassware salesman, who formed the National Manufacturing
Company. In 1884 Eckert sold the company to John H. Patterson, who renamed the company
the National Cash Register Company and improved the cash register by adding a paper roll to
record sales transactions, thereby creating the journal for internal bookkeepingpurposes, and
the receipt for external bookkeeping purposes. The original purpose of the receipt was enhanced
fraud protection. The business owner could read the receipts to ensure that cashiers charged
customers the correct amount for each transaction and did not embezzle the cash drawer. It
also prevents customer from defrauding the business by falsely claiming of receiving a less
amount of change or a transaction that never happened in the first place. The first evidence of
an actual cash register was used in Coalton Ohio at the old mining company.
In 1906, while working at the National Cash Register company, inventor C harles F.
Kettering designed a cash register with an electric motor. The company made a science
of advertising and selling, becoming the role model for many other industries with its
canned sales talks and innovative distribution of sales territories. By 1900, the company
had sold over 200,000 registers and sent salesmen throughout Europe and South America.
As early as 1896 it had sales in China, and by the end of World War I, National Cash
Register was bringing in almost half its sales from overseas markets represented by at
least 50 countries. The number of registers sold in 1922 alone was over two million.
The company dominated the industry, buying up competitors when convenient. National
Cash Register continued to develop its product line, coming out with new features to
respond to customer demands. By 1944, the company had applied for 2,400 patents.
A leading designer, builder, manufacturer, seller and exporter of cash registers in the
1950s until the 1970s was London-based (and later Brighton-based) Gross Cash Registers
Ltd., founded by brothers Sam and Henry Gross. Their cash registers were particularly
popular around the time of decimalization in Britain in early 1971.
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With the advent of micro processing technology in the 1970s, the cash register industry
changed. Most of the manufacturing moved to factories in Asia, and eventually two basic
types of cash register evolved. One type is the generally low-end, all-in-one machine
usually referred to as an electronic cash register, or ECR. The other wing of the industry is
the POS terminal, which is more than a cash register because of its superior data processing
ability. Both are manufactured in similar ways, though the ECR may be shipped to the
customer complete and ready to go, where the POS is made up of different components
that may not meet up until the customer installs the terminal.
Modern Use of ECR
In some jurisdictions the law also requires customers to collect the receipt and keep it at
least for a short while after leaving the shop, again to check that the shop records sales,
so that it cannot evade any taxes.
Often cash registers are attached to scales, barcode scanners, check stands, and debit card
or credit card terminals. Increasingly, dedicated cash registers are being replaced with
general purpose computers with POS software. Cash registers use bitmap characters for
printing.
Today, point of sale systems scan the barcode for each item, retrieve the price from a
database, calculate deductions for items on sale, calculate the sales tax or VAT, calculate
differential rates for preferred customers, actualize inventory, time and date stamp the
transaction, record the transaction in detail including each item purchased, record the
method of payment, keep totals for each product or type of product sold as well as total
sales for specified periods, and do other tasks as well. These POS terminals will often also
identify the cashier on the receipt, and carry additional information or offers.
Currently, many cash registers are individual computers. They may be running traditionally
in-house software or general purpose software such as DOS. They may be connected
to computerized point of sale networks using any type of protocol. Such systems may
be accessed remotely for the purpose of obtaining records or troubleshooting. Many
businesses also use tablet computers as cash registers, utilizing the sale system as
downloadable app-software.
Cash drawer
Cash registers include a key labeled "No Sale", abbreviated "NS" on many modern
electronic cash registers. Its function is to open the drawer, printing a receipt stating "No
Sale" and recording in the register log that the register was opened. Some cash registers
require a numeric password or physical key to be used when attempting to open the till.
A cash register's drawer can only be opened by an instruction from the cash register except
when using special keys, generally held by the owner and some employees (e.g. manager).
This reduces the amount of contact most employees have with cash and other valuables. It
also reduces risks of an employee taking money from the drawer without a record and the
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owner's consent, such as when a customer does not expressly ask for a receipt but still has
to be given change (cash is more easily checked against recorded sales than inventory).
A cash drawer is usually a compartment underneath a cash register in which the cash from
transactions is kept. The drawer typically contains a removable till. The till is usually a plastic or
wooden tray divided into compartments used to store each denomination of bank notes and coins
separately in order to make counting easier. The removable till allows money to be removed
from the sales floor to a more secure location for counting and creating bank deposits. Some
modern cash drawers are individual units separate from the rest of the cash register.
A cash drawer is usually of strong construction and may be integral with the register or
a separate piece that the register sits atop. It slides in and out of its lockable box and is
secured by a spring-loaded catch. When a transaction that involves cash is completed, the
register sends an electrical impulse to a solenoid to release the catch and open the drawer.
Cash drawers that are integral to a stand-alone register often have a manual release catch
underneath to open the drawer in the event of a power failure. More advanced cash drawers
have eliminated the manual release in favor of a cylinder lock, requiring a key to manually
open the drawer. The cylinder lock usually has several positions: locked, unlocked, online
(will open if an impulse is given) and release. The release position is an intermittent position
with a spring to push the cylinder back to the unlocked position. In the "locked" position,
the drawer will remain latched even when an electric impulse is sent to the solenoid.
Due to the increasing amount of notes and varieties of notes, many cash drawers have
opted to store notes in a vertical side facing position instead of the traditional horizontal
upward facing position. This enables faster access to each note and allows more varieties
of notes to be stored. Sometimes the cashier will even divide the notes without any
physical divider at all. Some cash drawers are also flip top in design, where they flip open
instead of sliding out like an ordinary drawer, resembling a cashbox instead.
Manual input
Registers will typically feature a numerical pad, QWERTY or custom keyboard, touch
screen interface, or a combination of these input methods for the cashier to enter products
and fees by hand and access information necessary to complete the sale. For older registers
as well as at restaurants and other establishments that do not sell barcoded items, the manual
input may be the only method of interacting with the register. While customization was
previously limited to larger chains that could afford to have physical keyboards custombuilt for their needs, the customization of register inputs is now more widespread with the
use of touch screens that can display a variety of point of sale software.
Scanner
Modern cash registers may be connected to a handheld or stationary barcode reader
so that a customer's purchases can be more rapidly scanned than would be possible by
keying numbers into the register by hand. The use of scanners should also help prevent
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errors that result from manually entering the product's barcode or pricing. At grocers, the
register's scanner may be combined with a scale for measuring product that is sold.
Receipt printer
Cashiers are often required to provide a receipt to the customer after a purchase has been made.
Registers typically use thermal printers to print receipts, although older dot matrix printers are
still in use at some retailers. Alternatively, retailers can omit issuing paper receipts in some
jurisdictions by instead asking the customer for an email to which their receipt can be sent. The
receipts of larger retailers tend to include unique barcodes or other information identifying the
transaction so that the receipt can be scanned to facilitate returns or other customer services.
Security deactivation
In stores that use electronic article surveillance, a pad or other surface will be attached to the
register that deactivates security devices embedded or attached to the items being purchased.
This will prevent a customer's purchase from setting off security alarms at the store's exit.
Self-service cash register
Some corporations and supermarkets have introduced self-checkout machines, where
the customer is trusted to scan the barcodes (or manually identify uncoded items like
fruit), and place the items into a bagging area. The bag is weighed, and the machine
halts the checkout when the weight of something in the bag does not match the weight in
the inventory database. Normally, an employee is watching over several such checkouts
to prevent theft or exploitation of the machines' weaknesses (for example, intentional
misidentification of expensive produce or dry goods). Payment on these machines is
accepted by debit card/credit card, or cash via coin slot and bank note scanner. Store
employees are also needed to authorize "age-restricted" purchases, such as alcohol,
solvents or knives, which can either be done remotely by the employee observing the
self-checkout, or by means of a "store login" which the operator has to enter.
Design of ECR
Cash registers are used around the world. All except the lowest-end products need to be
designed for the country and particular industry where it will be used. In the United States,
most retailers or restaurants wanting a more specialized machine order their registers
through a domestic distributor. The distributor works with the customer to understand the
specific tasks the cash register needs to perform. Perhaps the register needs to be able to
recall certain records of customer transactions. A cash register for a dim bar may need an
easy-to-read display. The cash register in a restaurant may print one receipt for the customer,
but print different information in the kitchen, telling the cooks what to prepare. The cash
register distributor will design the software for these special functions or have it designed
at a software company. The distributor then approaches the manufacturer with the list of
needed features. In some cases, the new features can be made to fit in a preexisting model
or the manufacturer's engineers may have to redesign parts and processes.
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An early model cash register compared to a modern day POS terminal.
Types of ECR and POS System

Classic Cash Register
You can find the standard cash register most commonly in small retail stores and
restaurants. An integrated cash drawer now opens after the clerk makes a sale. The
modern cash register allows the user to not only enter prices, but also allocate an item
to departments (usually a group of articles), which the user has previously programmed.
This gives the user the advantage of analyzing his sales data to see, which departments
have sold the best. In addition, the ECR prints a receipt for the customer, thereby giving
him a copy of the sales transaction for his own records.
The Modern Cash Register and POS System
Yet, the modern tills no longer require the user to enter prices manually, thereby reducing
a potential source of errors. They allow the user to scan in items with the help of bar codes
that uniquely identify an item for sale. The user can thereby enter price info automatically
and book the item out of the stores inventory. Many cash registers incorporate all the
management features a store owner needs to operate his business. They even allow an
online connection to an ERP system, which allows the manager to follow sales of items
and manage re-order points thanks to the information that the register tracks and stores.
Moreover, POS systems can even track the purchasing behavior of returning customers
in order to offer them special deals or target them with promotions.
Self-Check-Out Counters, Tablet POS, and Cloud POS
A newer design that is becoming more commonplace in the retail world is that of the self-
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service checkout. This works in a similar way to the traditional point of sale, but does not
require a staff member. The customer scans and packs their own items, often placing them in
a packing area which doubles as a scale to ensure that all items packed have been scanned.
They are then presented with a total cost, and are prompted to pay by cash or card. While
card payment is dealt with automatically in a similar way to standard checkouts, cash
is inserted into the register, and is then filtered through size and weight sensors, which
determine how much as been inserted. A receipt is printed, and if necessary, change is
calculated and returned to the customer through a drop system.
In recent years we have seen the initiation of tablet based POS systems, which run on
either Windows, iOS, or Android operating systems. In addition, some vendors have
moved the "brain" of the POS to the cloud.
Difference between Standard ECR and POS
Cash Register
POS
Appearance
Cash registers look old and out

dated. And remember, in a retail
environment, first impressions
count.
POS instantly shows your customers

that your store is current, cutting edge,
and up to date with the latest payment
processing technologies.
Convenience
With POS, you can serve your customers

In a store with a cash register, throughout your store and bring the
there's only one option: line up at cash register to them! Create customer
the cash.
profiles and collect email addresses for
future promotions right on the spot.
Reporting
Analytics
Email Receipts
&
A cash register records sales but it POS, your electronic cash register,
doesn't offer reports or analytical provides detailed, understanding and
data about your business.
practical reports and analyses.
With POS, you're able to give your
A cash register only produces
customers the option of a printed or
paper receipts for customers.
emailed receipt.
A cash register only records sales POS automatically syncs your offline
Online / Offline
without any synchronization with data with your online store in real time,
Syncing
your online store.
all the time.
POS is offered through many companies,
Most of the ECR, customers are
customers are fully supported by their
C u s t o m e r
not supported 24/7 by companies
Support
knowledgeable customer support team
technician whenever they need.
whenever they need.
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Features to Look for in a Modern Cash Register

Whether you own a large of small retail business, you need a cash register to store money
and credit card slips, as well as record and calculate sales. Cash registers have come a
long way from the antique types that functioned as large calculators with everything
entered manually. Depending on the size and nature of your business, you may need
different cash register features, so before making a purchase, learn which features are
essential to making your business a success.
Security Features
When handling all that cash as well as all those cheques and credit card slips with important
numbers on them, you need to make sure they are safe and secure. Make sure whichever cash
register you choose has a locking drawer so money and records stay in one place. You can even
find ones that come with a cash box to install nearby for when the cash drawer is overloaded.
You can install a locked cash box in a hidden location out of the way of the cash register. You
can put the money in envelopes and drop them into a slot at the top or on the side of the box
when the register count reaches a set amount. Another security feature lets you know when
the register has more cash in it than you want. You can pre-set an amount into the register's
computer and it alerts you when you should remove cash and place it in the drop box.
Receipt Printing Options
All modern cash registers print receipts for customers at the end of a transaction, but
some use a printer ribbon to create a receipt and others, use a thermal printing system.
The thermal system comes with a higher initial cost, but in the end, it saves your business
money as it uses heat to print the receipts so you do not have to buy replacement ink
cartridges constantly, which add up month after month. However, one advantage of using
an ink cartridge is that you get a clearer and easier-to-read receipt.
Inventory Tracking
If you run a retail establishment with a large inventory, a modern cash register that tracks that
inventory helps you keep efficient records and allows you to give answers to customers in just
minutes. Most Point of Sale (POS) cash registers come with this system. A POS register scans
a customer's item and deducts it from your inventory records at the end of the transaction. This
also saves you the trouble of manually counting inventory on a regular basis.
References
Cash and Credit Registers, National Museum of American History.
"Replica of the Ritty Model 1 Cash Register". National Museum of American History. Retrieved
April 7, 2009.
"On This Day". The New York Times. January 30, 2002. Retrieved May 18, 2014.
"Inventor of the Week: Archive". Massachusetts Institute of Technology. April 2002. Retrieved
April 7, 2009.
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Kerr, Gordon (2013). Book of Firsts. RW Press.

Bryson, Bill (1994). Made in America: An Informal History of the English Language in the United
States. William Morrow Paperbacks. pp.114115. ISBN978-0380713813.
Brat, Ilan; Zimmerman, Ann (September 2, 2009). "Tale of the Tape: Retailers Take Receipts to
Great Lengths". Wall Street Journal. p.A1. Retrieved September 2, 2009.
"Forum relating to the manufacturing activities at the Hollingbury industrial estate, Brighton,
during 1960s.". Retrieved July 21, 2009.
"Gross Cash Registers pictures and company history". Retrieved July 21, 2009.
"Restaurants, paying the bill, receipt, check". Slow Travel Italy. Retrieved September 27, 2013.
"When in Italy, Keep That Receipt!". Roderickconwaymorris.com. April 10, 1992. Retrieved
September 27, 2013.
"Type: Bitmap". Papress.com. Retrieved September 27, 2013.
Wingfield, Nick (April 22, 2013). "Tablets transforming the cash register". The New York Times.
"Cash Drawers". PCS Technology Ltd. Retrieved April 30, 2012.
Cortada, James W. Before the Computer. Princeton: Princeton University Press, 1993.
Crandall, Richard L., and Same Robins. The Incorruptible Cashier. Vestal, New York: The Vestal
Press Ltd., 1988.
Marcosson, Isaac F. Wherever Men Trade: The Romance of the Cash Register. New York: Dodd,
Mead & Company, 1945.
http://www.madehow.com/Volume-7/Cash-Register.html
https://www.techopedia.com/definition/26650/electronic-cash-register-ecr
https://www.shopify.com/pos/cash-register/alternative
http://www.ebay.com/gds/Top-3-Features-to-Look-for-in-a-Modern-Cash-Registerhttp://www.quorion.com/pos-system-resources/cash-register-history.htm
http://www.expertmarket.com/What-Kinds-Of-Cash-Registers-Are-There.
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Value Added Tax: from the perspective

of Japan, Korea and Nepal
Keshav Raghuvanshi
Tax officer
TSO Putalisadak
Recently, developing as well as developed countries in the world have increasingly
focused their attention towards reforming the tax system by standardizing and improving
the poorly designed tax structure in order to mobilize a high volume of resources for
development purposes and make the economy healthy, efficient and self sufficient to a
larger extent. In this regard, Value Added Tax (VAT) has become a point of attraction to
more than 150 countries in the world including Nepal. In Nepal, existing sales tax along
with contract tax, entertainment tax and hotel tax were replaced by VAT since 1997. VAT
was initially expected to have a high revenue yield due to its broader coverage and basis.
Obviously, now VAT revenue has been one of the major sources of revenue not only in
Nepal but also in many countries. Its share in total tax revenue is increasing gradually.
Actually, VAT was introduced in Nepal with an ambitious hope to increase the revenue
and particularly stop the leakage made through other forms of taxes. But it is still not
satisfactory. There is a practice of evading VAT by using fake bills and there is still a huge
problem of under valuation of goods in the customs office in Nepal. Hence, it has become
necessary to devise an appropriate mechanism to mitigate the problems having surfaced
so far. Besides, widening tax base, reducing tax exemption, reducing zero rate items are
other several factors which determine the revenue yield of VAT in Nepal.
The 2006 movement is a harbinger of new hope in Nepal. After tremendous efforts of all
political parties and Nepalese people, Nepalis governed according to the newConstitution
of Nepal, which came into effect on September 20, 2015, replacing the Interim Constitution
of 2007. Nepalese people are beginning to dream of a different New Nepal. Under such
situation, the old status quo in the administrative field also must change. Surely, this is a real
challenge to the administrators and the policy makers of Nepal. If that status quo could not
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be broken, no matter whatever big changes take place, they would have no influence at all.
This is a real paradox. However, if the nation is to march fast enough to keep pace with the
momentum of development and political change; it must come out with a new inventory of
concepts and strategies as opposed to the old stereotyped ones. It is a well known fact that
the industrialization of Japan and South Korea was possible because of their tax policies. So
under the changed system in the country, a tax system definitely could play a crucial role
in the course of nation-building. Sweeping and radical reforms on the VAT system with a
comprehensive incentive package based on the VAT concept would help the economy boom.
In Japan, The National Tax Agency (NTA) administers assessment and collection of
consumption tax. Japan adopts the self-assessment system. Under the self-assessment
system, taxpayers are required to calculate their taxable transactions, file tax returns, and
pay their taxes due. Reviews of returns are carried out by tax offices in order to study the
appropriateness of the assessment and discover cases of evasion. The e-Tax system is a way
for taxpayers to implement the procedures for filing such as notifications, income tax returns,
corporation tax returns, consumption tax returns, information under mandatory submission,
and applications for filing the blue returns, which used to be processed on paper. NTA and
the Ministry of Home Affairs both agencies have maintained and promoted a cooperative
relationship in the field of tax administration for cooperation with Local Tax Authorities.
Similarly, the administrative appeal system allows a taxpayer (and other interested parties)
to protest against actions by the tax authorities. As human resource management for tax
administration, the NTA recruits new staff from applicants who have passed examinations.
The NTA provides various kinds of training as well. For the tax payer service and relations,
the counsel offices provide a variety of taxpayer services, along with an integrated program
of examination and guidance. For the taxpayer service, TAX ANSER (Automatic answer
Network System for Electronic Request), automatic computer system, is available, which
answers Frequently Asked Questions. Likewise, various Public relations activities such as:
utilization of television, radio, Internet and newspapers, Printed materials, Tax education,
Public hearing activities are done for tax payer service and relations.
In Korea, the National Tax Service (NTS) is mainly in charge of the assessment and collection
of internal taxes. The major functions of NTS are: supplying the revenue base and promoting
taxation fairness. VAT is charged under the Value Added Tax Law (VATL) of Korea. A person,
who engages in the supply of goods or services independently in the course of business,
whether or not for profit, is liable to value-added tax. When a registered trader supplies goods
or services, he or she has to issue an invoice to the other party and maintain accounting records
of all transactions at each business place. Credit policy was established from 1999 to reduce
tax evasion. Generally, cash leaves no trail and many tax-evaders would not report their cash
sales. So the Korean government decided to encourage people to use credit cards. To control
tax frauds, NTS analyzes the characteristics of the illegal-tax-refund applicants and built an
electronic system that shows the suspects conforming to the characteristics.
In Nepal, Inland Revenue Department (IRD) under the Ministry of Finance is currently
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responsible for the administration of VAT. The person who gets involved in commercial
activities having the turnover that exceeds the given threshold is required to register for the
VAT purpose. Purchase and sales books, VAT account, stock are kept for vat accounting
and every registrant is required to issue a tax invoice to the recipient in supplying any
goods and services. Nepalese VAT is based on a self-assessment system. Every registered
taxpayer is required submitting the return to a tax officer within twenty five days after the
close of the tax period. A provision of appeal to the director general has also been included
in the VAT act. Similarly, there is a special provision for the offences and penalties too.
But, still Nepalese tax administration is not efficient enough. The most challenging aspect
of VAT is to address no-billing and under-billing conditions. The custom administration
has not succeeded yet to enforce the law to buy all the goods declared undervalued.
Still some fraudulent taxpayers are shielded from legal action. Similarly, some criminalminded taxpayers have been in collusion with fraudulent taxpayers resulting in fake input
tax and refund claims. Tax refund has turned out to be a means that fraudulent taxpayers
use to get back money from the treasury by preparing forged tax invoices and export
document. On the other hand, the small traders which fall on the threshold limit could
not have been brought into VAT net yet. They should be registered. Likewise, only few
numbers of consumers have the habit of taking bills on their purchases which implies that
there is a very low public consciousness level. This indicates the very need of supervision,
investigation, rational auditing and public awareness programmes towards VAT.
References:
Government of Nepal. Ministry of Finance. Economic Survey Fiscal Year 2015/16. Kathmandu: 2016.
Government of Nepal. Value Added Tax Act 1997. Kathmandu: 1997.
Government of Nepal. Value Added Tax Rules 1997. Kathmandu: 1997.
OECD. Consumption Tax Trends 2014: VAT/GST and Excise Rates. OECD Publishing: 2014.
IMF. Staff Discussion Note. Raising the Consumption Tax in Japan: Why, When, How?: 2011.
Government of Japan. Ministry of Finance. Let's Think About Taxes. Tokyo: 2011.
Yoshiyasu, Okada. National Tax Agency. The Japanese Tax Administration. Tokyo: 2002
National Tax Agency. National Tax Agency Report 2016. Japan: 2016
OECD. OECD Economic Surveys: Korea 2016. OECD Publishing: 2016.
OECD. OECDs Current Tax Agenda. OECD: 2011.
Republic of Korea. Ministry of Strategy and Finance. 2010 Korean Taxation. Korea: 2010.
http://www.mof.gov.np
http://www.ird.gov.np
http://www.mof.go.jp/english/
http://www.nta.go.jp/foreign_language/
http://english.mosf.go.kr/
http://www.nts.go.kr/eng
http://www.oecd-ilibrary.org/
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Role of Tax in National Building

and Responsibility of Taxpayer
Raman Aryal
Class: 10, KMC School
The major, reliable and sustainable source of income for the government is tax. Tax
is the compulsory charge imposed by the state or public authority in which no specific
individual is given special services. Tax helps to accelerate the rate of economic growth
and accomplish economic stability. It enhances the capital formulation and investment.
Tax also promotes equitable distribution of income and property. Just as oxygen is required
for our body, similarly. Tax is important for the government and nation's development.
Among the notable duties performed by the citizens, taxpaying is the most important.
In which, a small financial charge is imposed by the government to gain funds for providing
public services. From the economist point of view, tax paying is a personal obligation, yet
it is a compulsory method of transferring private income into public expenditure without
any direct return to the taxpayer. Money collected from tax is used by the government to
carry out many function. Such functions include enforcement of law and order. Protection
of property. Public works, economical and physical infrastructure construction and for
the running of government itself. In the words, tax helps the government run smoothly.
Tax revenue is also imposed for campaign programs for social inclusions , poverty
eradication, creating employment opportunities and for regional balance. Revenue from
tax is also used to fund public welfare and services. This services include education
systems, healthcare, pension, public transportation, and for utilities such as energy, water
and waste management. From tax, allowance for the senior citizens, disabled, widows etc
are carried out as social security benefits.
There are mainly two types of taxes, direct and indirect tax. Direct tax refers to
any levy imposed or collected from an individual or an organization. Example of
direct tax include income tax, in which tax is collected from the person making actual
income. Indirect tax are those taxes, in which the burden of an individual can be
shifted to another so that the tax given to the government is wholly or partially paid
by the personal who the tax has been shifted to. Indirect taxes are put on production
and sales of devices that get a small or large part of the tax burden to the consumers.
Examples of indirect taxes include value added tax (VAT), excise, duty, health service
tax, custom duty, education service tax etc. Currently, the Inland Revenue Department
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(IRD) is responsible for the administration of income tax, excise duty, health service tax
and education service tax.
Talking about the current situation of Nepal, Revenue collected from tax is even more
important. Due to the massive earthquake, in the beginning of 2072 B.S. destruction and
loss of public and private property is uncountable. With the promulgation of the latest
constitution, Nepal is starting a new era in Democracy. Among all this, Nepal is getting
ready for the implementation of federal states. All of these events have huge economic
and administrative cost and burden on Nepal.
Due to the recent blockade of border parts by India, Nepal is able to become its own
self reliant and self dependent country. However, If enough revenues is not able to be
collected by our country, it will rely on foreign aid, This situation again compels Nepal to
accept unnecessary demands, ultimatums and challenges put forth by foreign countries.
Hence, Nepal goes on the track of irregular and unhealthy development. For the effective
implementation of self dependent country, revenue must be collected. And the best source
of revenue at the moment, is through tax.
In the fiscal year 2071-072, according to government data, 89% of the total revenue (Rs
423 billion) was collected from tax revenue. The Inland Revenue Department collected
38% (RS 160 billion) of the total revenue and 43% of the total tax revenue. In this, the
percent of total revenue for Gross domestic product (GDP) in 19.9% and that of total tax
revenue is 17.64%. This data clearly shows that the nation, un knowly, relies on tax to
gain revenue. Even more so, our nation depends upon the taxpayers.
Who is a taxpayer ? Simply, a taxpayer is a person or an organization that must pay taxes
to the government. First and foremost, as a taxpayer, They must have a tax identification
number, i.e. Permanent Account Number. (PAN). Secondly a taxpayer should pay all tax
on due time. They must inform about any charge which has occurred in their business, to
the tax office. Staying updated and accurate on tax books and law is a responsibility of the
taxpayer. And as an honest taxpayer, forgery of bill and tax evasion should not be done. If
found to be doing so, criminal charges and substantial penalties for the taxpayers are put
forth. If required by the tax law, they are obligated for an assessment.
A taxpayer must never sell, purchase or produce any illegal liquor or contraband. They
must provide correct information regarding to their account and balance. If a taxpayer
decides to close, his business, he must inform the tax office for business closure and
deregistration. Taxpayers must provide correct amounts from their payment (TDS). As
a taxpayer, suggestion can be given to the tax administration for their betterment. And
finally a taxpayer must abide to all tax rules, acts, directives and policies.
The tax system of Nepal is still not able to impose all of people's poverty under the tax
net. Due to the infancy of the tax system in Nepal, many areas can be improved and made
better for tax coverage for this, taxpayer education should be given to all in the work
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places, universities and schools. Social provisions and campaigns can be raised by civil
societies to aware people about tax paying. The importance of tax can be emphasized to
the public through various mediums of the media. With proper education on tax and tax
paying, government can provide effective services to the public and evolve the nation's
progress for development.
Nation building is multi dimensal. It is composed of economically, political, social,
cultural ethical and many other sectors. Tax is needed and is very important for the
enhancement of these sectors. Tax is the fundamental base and backbone of the government.
So, at last, taxpayers with the cooperation of government and business personals should
follow correct moral duties by paying taxes. For the effective and voluntary taxpaying
it entirely depends upon faith, transparency, honesty and morality of the taxpayers and
business personal.
Therefore Nepal is ready for the further successful operation of the tax system with
the full cooperation of the government and taxpayers. With this, economic stability for
current development and for future perspectives can be created. For all of the development,
tax is an important source and it is the one possible way of building the nation without
foreign help.
Thank you.
(This essay had been awarded by IRD first prize on the ocasion of Fourth National Tax day Mansir 1, 2072)
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269
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fl/
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fli6
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270
/fi6 lgdf{0fdf s/
;Gb]z nfld5fg]
sf7df8f}+ km/]i6L sn]h, sf]6]Zj/
lxdfn kfgLsf >f]t e"ld aGb5 pj{/
/fi6 lgdf{0fsf] >f]t hgtfsf] s/
df6f] xf] /fi6sf] zlQm kl;gf /f]Kg' kb{5
df6f]n] hlt h] lbG5 arfO{ af+Rg' kb{5 .
aQL emnNn sf]7fdf s/}n] afNg ;Sb5
uf8L ;// h'Dnfdf s/}n] u'8\g ;Sb5
c+Wof/f] b]zsf] kmfN5 s/}n] af]N5 lzIfs
/fi6 ;]js ;]jfdf s/}n] j[lQ ldNb5 .
g;fdf grn] /Qm b]z lgik|f0f aGb5
glt/] s/ hgtfn] xfd|f] g]kfn 9Nb5
lnG5 c+z hxf+af6 p;}df u5{ ck{0f
cfosf] c+z 5'6\ofO{ /fHonfO{ ;dk{0f .
s/ 5N5g\ oxf+ hNn] ltg}sf] x'G5 b'u{lt
v';Ln] s/ hf] lbG5g\ a9\5 ljsf;sf] ult
5s{G5g\ hnsf wf/f dfG5]sf 3/ cf+ug
;'/lIft eO{ af+R5' ;To ;]jf ;'/If0f .
df6f]sf] df]n ;Dem]/ ;xif{ s/ ltg'{5
lgjf; jf; df6f]d} a;]sf] s/ ltg'{5
pBf]uL vf]H5 pBf]u cfo cfh{g ub{5
5'6\ofO{ cfosf] c+z xfdLn] ltg'{kb{5 .
:dfl/sf @)&#
271
cfkm\g} bfloTj ;Dem]/ ;d:t /fi6;]js

;]jfsf] c+z 5'6\ofO{ s/ Tof] ltg'{ kb{5
9N5 dflg;sf] b]x grn] leqsf] d'6'
p7\g ;Sb}g of] b]z s/ xf] b]zsf] d'6'
sdfO{ hlt h] x'G5 OdfGbf/ agf}+ ca
of] xfd|} nflu xf] eGb} lt/f}+ s/ ;uf}/j
b]z ljsf;df nfj;\ lt/]sf] ;an] s/
xf]cf];\ ;u/dfyf em} /fi6 lgdf{0fsf] 3/
s/ xf] b]zsf] zlQm ;f]r]eGbf a9L p7f];\
:ju{ h:t} 5 g]kfn cem} :ju}{;l/ agf];\
em?g\ cfsf;sf tf/f b]zjf;L ;a} p7f}+
lt/]/ s/ ;f/fn] /fi6 lgdf{0fdf h'6f}+ .
-rf}yf] /fli6o s/ lbj; @)&@ sf] cj;/df cfof]lht sljtf k|ltof]lutfdf k|yd :yfg xfl;n u/]sf] sljtf_
:dfl/sf @)&#
272
a'9flgns07 3f]if0ffkq, @)&#

cfGtl/s /fh:j ljefu d'n'ssf] cfGtl/s /fh:j ;+sng tyf Joj:yfkg ug]{ Ps dxTjk"0f{ lgsfo
xf] . o; ljefuf/f cfly{s jif{ @)&@)&# df cfos/ ? !!& cj{ !# s/f]8, cfGtl/s tkm{sf] d"No
clej[l4 s/ ? $( cj{ *@ s/f]8, cfGtl/s tkm{sf] cGtMz'Ns ? #^ cj{ !( s/f]8, :jf:Yo ;]jf s/ ?
&@ s/f]8 / lzIff ;]jf z'Ns ? %^ s/f]8 u/L s'n ? @)$ cj{ $# s/f]8 s/ /fh:j ;+sng ul/Psf]
5 . ut cfly{s jif{df ;+sng ul/Psf] s/ /fh:j ljut jif{df c;'nL ul/Psf] s/ /fh:jeGbf @*
k|ltztn] j[l4 eO{ nIosf] t'ngfdf !)% k|ltzt k|ult xfl;n ePsf] 5 . s'n ufx{:Yo pTkfbgdf d"No
clej[l4 s/, cfos/ / cGtMz'Nssf] cg'kft qmdzM %=$#, %=)@ / #=)( k|ltzt /x]sf] 5 . s'n /fh:j
kl/rfngdf cfGtl/s /fh:j ljefusf] of]ubfg sl/a $@=#% k|ltzt /x]sf] 5 . o; cjlw;Dddf s'n
!$,$@,*!* s/bftfx? s/sf] bfo/fdf ;dflxt ePsf 5g\ h'g s'n hg;+Vofsf] sl/a $=& k|ltzt x'g
cfp+5 . oL dWo] Jofj;flos :yfoL n]vf gDa/ (PAN) lng] s/bftf *,$),)!* tyf JolQmut :yfoL
n]vf gDa/ lng] s/bftf ^,)@,*)) /x]sf 5g\ . Jofj;flos :yfoL n]vf gDa/ lng] dWo] d"No clej[l4
s/tkm{ !,^$,)@$ / cGtMz'Nstkm{ $@$(% s/bftf btf{ /x]sf 5g\ . Jofj;flos :yfoL n]vf g+j/
lng]dWo] sl/a (* k|ltzt s/bftfx?n] e-filing ul//x]sf 5g\ .
ljQLo :yfloTj Pjd\ cfly{s j[l4sf] nflu ;'b[9 ljQ ;+/rgf lgdf{0f ug]{, s/ k|0ffnLsf] ;'b[9Ls/0f ub}{
lbuf] ?kdf cfGtl/s ljQLo ;|f]t kl/rfng ug]{, 5l/tf] sfo{ljlw Pj+ ljB'tLo zf;g k4lt dfkm{t\ s/
;xeflutf nfut Pj+ ;+sng nfut Go"g ug]{ p2]Zon] k~rjifL{o /0fgLlt, # jifL{o ;'wf/ of]hgf, jflif{s
gLlt tyf sfo{qmd / ljefuf/f ljleGg ;dodf 3f]if0ff ul/Psf k|lta4tf Pj+ gLltx?nfO{ cfTd;ft\
ub}{ @)&# ;fn >fj0f @), @! / @@ ut] a'9flgns07df ;DkGg Joj:yfkg uf]i7Laf6 rfn' cfly{s jif{
@)&#)&$ df tkl;n adf]lhdsf sfo{ ;Dkfbg ug]{ ;fd"lxs k|lta4tf JoQm ub{5f}+ .
tkl;n
!= cfly{s jif{ @)&#)&$ sf] nflu lgwf{/0f ul/Psf] s'n /fh:j ;+sngsf] nIo ? %^^ cj{ dWo]
o; ljefunfO{ lglb{i6 ul/Psf] ?= @## cj{ ^) s/f]8 zLif{sut ?kdf ;+sng ul/g]5 .
@= s'n cfos/df ;|f]tdf ;+sng ul/g] s/sf] of]ubfg sDtLdf #) k|ltzt k'ofOg]5 .
#= rfn' cfly{s jif{b]lv ;a} ;/sf/L lgsfox?nfO{ clgjfo{ ?kdf :yfoL n]vf g+a/ (PAN) lng'
kg]{ u/L PAN for All Joj:yf ul/g]5 . tL lgsfox?n] e'StfgLsf] ;dodf ;|f]tdf s/ s6\6L
u/]sf] /sdnfO{ ljB'tLo dfWodaf6 /fh:j bflvnf ug]{ Joj:yf ldnfOg]5 .
$= jSof}tf /fVg] s/bftfx?sf] clen]v /fvL jSof}tf c;'nLsf] sf/jfxLnfO{ ltj|tf lbOg]5 . c6]/
ug]{ s/bftfx?nfO{ clGtd txsf] sf/jfxL ul/g]5 .
%= xfn;Dd sfod ePsf] km5\of}{6 x'g afsL a]?h'dWo] rfn' cf=j=df sDtLdf &% k|ltzt a]?h'
:dfl/sf @)&#
273
;Dk/LIf0f ul/g]5 .
^= d"No clej[l4 s/sf] Non-filer sf] ;Ldf 7"nf s/bftf sfof{no tyf cfGtl/s /fh:j sfof{no
sf7df8f}+ If]q g+ !, @, / # sf] xsdf Ps k|ltzteGbf tn / cGo sfof{nosf] xsdf !%
k|ltzteGbf tn sfod /flvg]5 .
&= lzIff ;]jf z'Ns tyf :jf:Yo ;]jf s/ k|of]hgsf] nflu btf{ /x]sf s/bftfx?n] k]z ug]{ ljj/0fnfO{
o; cfly{s jif{leq sDKo'6/ k|0ffnLdf cfa4 ul/g]5 .
*= cfo ljj/0f k]z ug]{ Dofb yk ;DaGwL lgj]bgnfO{ online dfkm{t\ k|fKt ug]{, k]z ug]{ / ;f]xL
dfWodaf6 :jLs[lt lbg] Joj:yfnfO{ sfof{Gjogdf NofOg]5 .
(= cfGtl/s /fh:j ljefun] ljsf; u/]sf] PsLs[t s/ k|0ffnL (Integrated Tax System)
sf] k|efjsf/L sfof{Gjogsf] nflu ;"rgf, ;+rf/ / k|ljlw ;DaGwL sfo{ ;+rfng lgb]{lzsf
(Information, Communication and Technology Standard Operating
Procedure) lgdf{0f u/L @)&# df3 d;fGtleq hf/L ul/g]5 .
!)= xfn k|of]udf NofOPsf] (Standard International Trade Code - SITC) sf] kl/dfh{g
ug]{ ;DaGwdf lj1af6 k|fKt k|ltj]bgnfO{ sfof{Gjogdf NofOg]5 .
!!= ljB'tLo dfWodaf6 s/sf] e'QmfgL ug]{ (e-Payment) Joj:yfnfO{ ;/f]sf/jfnf lgsfox?
(Stakeholder) ;+u ;dGjo u/L o;} cfly{s jif{b]lv 7"nf s/bftf sfof{nodf btf{ ePsf
s/bftfsf] nflu cfos/, d"No clej[l4 s/ tyf cGtMz'Ns e'QmfgL ug{ ;lsg] u/L sfof{Gjogdf
NofOg]5 .
!@= s/bftfnfO{ sf/f]af/sf] k|s[lt, If]q tyf cfsf/sf] cfwf/df juL{s/0f Pj+ /fh:j hf]lvd klxrfg
u/L To:tf s/bftfsf] cg';GwfgfTds s/ k/LIf0f tyf rfn' jif{sf] s/ k/LIf0f sfo{ ;DkGg
ul/g]5 .
!#= Joj;fosf] k|s[lt cg'?ksf km/s km/s s/ k/LIf0f k|ltj]bgsf] 9f+rf tof/ u/L ;a} sfof{nodf
k"0f{ ?kdf sfof{Gjogdf NofOg]5 .
!$= cfGtl/s /fh:j ljefusf] o; jif{ ;DkGg x'g] % jif]{ /0fgLlts of]hgf (Startegic Plan) sf]
d"Nofg u/L k|fKt lgisif{sf] cfwf/df cfufdL cfly{s jif{b]lv nfu" x'g] u/L bf];|f] % jif]{ /0fgLlts
of]hgf Strategic Plan tof/ ul/g] 5 .
!%= k|lzIf0f /0fgLlt :jLs[lt u/L ;f]xL cfwf/df ;Dk"0f{ sd{rf/Lx?nfO{ ljifout tflnd lbg] Joj:yf
ul/g]5 . ;xefuLn] tflnd sfo{qmddf b]vfPsf] ;lqmotf tyf xfl;n u/]sf] 1fg Pj+ ;Lksf]
j:t'ut d"Nof+sg u/L ;f]xL cfwf/df :jb]zL tyf ljb]zL tflnddf ;xefuL u/fOg] 5 .
!^= k|zf;sLo k'g/fjnf]sgsf nflu lgj]bg lbg] s/bftfx?nfO{ cfkm\gf] lhls/ ljefu ;dIf k|ToIf
?kdf /fVgsf] nflu Ohnf; v8f u/L ;'g'jfO{sf] cj;/ lbg] ;DaGwdf ut jif{b]lv yfngL ul/Psf]
k4ltnfO{ yk Jojl:yt / k|efjsf/L agfOg]5 .
:dfl/sf @)&#
274
!&= cfGtl/s /fh:j ljefu / dftxtsf sfof{no k|d'v aLr lglb{i6 sfo{ut nIo xfl;n ug{ ut
jif{ k|f/De ul/Psf] sfo{;Dkfbg ;Demf}tf k|0ffnLnfO{ lg/Gt/tf lbOg]5 .
!*= s/ r'xfj6 lgoGq0f ub}{ hfg] k|of]hgsf nflu tf]lsPsf s/bftfx?df Electronic Cash
Register sfof{Gjog ul/g]5 .
!(= ljB'tLo k|0ffnLaf6 ljhssf] k|of]u a9fpg] k|of]hgsf] nflu l8kf6{d]G6n :6f]/ / Jofj;flos
;+/rgfdf /x]sf s/bftfn] clgjfo{ ?kdf ljB'tLo k|0ffnLaf6 ljhs hf/L ug]{ Joj:yfsf]
sfof{Gjog ul/g]5 .
@)= cGtMz'Ns ;'b[9Ls/0fsf] nflu :jrflnt k|0ffnL cBfjlws u/L dlb/f, ljo/, jfOg, r'/f]6,
nufotsf ;"lt{hGo tyf dlb/fhGo j:t'df nufpb} cfPsf] cGtMz'Ns l:6s/nfO{ k|ljlwdf cfwfl/t
cg'udg / k/LIf0f ug{ ;Sg] Track and Trace System nfu" ug]{ ;Gbe{df cfjZos cWoog
u/L ;f]sf] nflu o;} cf=j= leq 6]08/ k|sfzg ul/g]5 .
@!= cfufdL % jif{leq cyf{t\ cf=j= @)&&.)&* ;Dddf cfGtl/s /fh:j ljefu cGtu{tsf ;j}
sfof{nosf] cfkm\gf] hUuf tyf ejgsf] Joj:yfkg ug]{ u/L gS;f+sg, l8hfOg nfut cg'dfg Pj+
ah]6 Joj:yfkg ;d]tsf sfo{ k|s[of cufl8 a9fOg]5 .
:dfl/sf @)&#
275
/fh:j lzif{s ;+s]t -JofVof ;lxt_

qm=;+=
;+s]t
/fh:j lzif{s
JofVof
!=
!!!!!
JolQmut jf
Psnf}6L kmd{
Psnf}6L kmd{ tyf JolQmut cfodf nfUg] s/ o;df kb{5 .
@=
!!!!@
kfl/>lds cfo s/
u/]sf] tnj, Hofnf, dhb'/L, kfl/>lds, eQf Pj+ ;'ljwf, cjsfz e'QmfgL,
/f]huf/Lsf ;DaGwdf ul/Psf cGo e'QmfgL, cWoog, cWofkg cflb ljleGg
;|ft] af6 x'g] cfodf nfUg] s/ o;df kb{5 .
#=
!!!!#
k"hLut nfe s/
JolQmut
3/, hUuf, z]o/ cflb ;DklQsf] laqmL, kf, xs x:tfGt/0f nufot ljleGg
lsl;dsf lgM;u{af6 ePsf] k"hLut nfedf JolQm tyf Psnf}6f} kmd{nfO{
nfUg] s/ o;df kb{5 .
$=
!!!@!
;/sf/L k|lti7fgx?
g]kfn ;/sf/sf] k"0f{ jf clwsf+z -%) k|ltzt eGbf a9L_ :jfldTj ePsf ;/sf/L
lgsfo tyf To:tf lgsfosf] Joj:yfksLo lgoGq0f ePsf] lgsfosf] cfodf nfUg]
s/ o;df kb{5 .
%=
!!!@@
klJns ln=
s'g} ljz]if P]g jf sDkgL P]g cGtu{t btf{ ePsf klJns lnld6]8 sDkgL
/ g]kfn ;/sf/sf] %) k|ltzt eGbf sd :jfldTj ePsf sDkgLsf] cfodf
nfUg] s/ o;df kb{5 .
^=
!!!@#
k|f=ln=
sDkgL P]g cGtu{t btf{ ePsf k|fOe]6 lnld6]8 sDkgL tyf cfos/ P]g,
@)%* adf]lhd tf]lsPsf] sDkgLsf] cfodf nfUg] s/ o;df kb{5 .
&=
!!!@$
cGo lgsfo
dfly plNnlvt pkzLif{s !!!@! b]lv !!!@# leq k/]sf jfx]s cGo ;+:yfx?M
;fem]bf/L kmd{, ;xsf/L ;+:yf, 6i6, o'lg6 6i6, ;+3;+:yf, ljb]zL sDkgL Pj+
cGo lgsfosf] cfodf nfUg] s/ o;df kb{5 .
!!!@%
k"hLut nfes/
lgsfo
(=
!!!#!
axfn s/
!)=
!!!#@
Jofh s/
a}+s, ljQ sDkgL jf cGo lgsfo jf JolQmaf6 e'QmfgL ul/g] jf k|fKt x'g]
Jofhdf nfUg] s/ o;df kb{5 .
!!
!!!##
nfef+z s/
s'g} klg sDkgL jf lgsfodf nufgL u/] jfkt k|fKt x'g] nfef+zdf nfUg] s/
o;df kb{5 .
!@
!!!#$
cGo nufgLsf]
cfos/
nufgL ;DaGwL cGo cfodf nfUg] s/ o;df kb{5 .
!#
!!!#%
cfsl:ds nfe s/
h'jf, lrf, afhL, pkxf/, bfg, ck'tfnL, ;'/fsL, k'/:sf/ nufotsf

cfsl:ds nfesf ;|f]taf6 k|fKt cfodf nfUg] s/ o;df kb{5 .
!$
!!!#^
cGo cfos/
dfly pNn]lvt lzif{s g+= x?df gk/]sf cGo cfodf nfUg] s/ o;df kb{5 .
:dfl/sf @)&#
3/, hUuf, z]o/ cflb ;DklQsf] laqmL, kf, xs x:tfGt/0f nufot ljleGg
lsl;dsf lgM;u{af6 ePsf] k"h
Lut nfedf lgsfonfo{ nfUg] s/ o;df kb{5 .
3/, hUuf, ;jf/L ;fwg tyf cGo crn ;DklQ axfn jf kf jf bL3{sflng
s/f/df lbP jfktsf] cfodf nfUg] s/ o;df kb{5 .
276
!%
!!!@!!
kfl/>ldsdf
cfwfl/t ;fdflhs
;'/Iff s/
s'g} k|fs[lts JolQmn] /f]huf/Laf6 k|fKt u/]sf] tnj, Hofnf, dhb'/L, kfl/>lds, eQf
Pj+ ;'ljwf, cjsfz e'QmfgL, /f]huf/Lsf ;DaGwdf ul/Psf cGo e'QmfgL, cWofkg
cflb ljleGg ;|ft] af6 x'g] ;du| cfodf Psd'i6 ?kdf tf]lsP adf]lhd lnOg]
;fdflhs ;'/Iff s/ o;df kb{5 .
d"No clej[l4 s/ tkm{sf]
!^
!!$!!
pTkfbg
pTkfbstf{n] j:t' pTkfbg u/L laqmL ubf{ nfUg] d"No clej[l4 s/ o;df
kb{5 .
!&
!!$!@
k}7f/L
cfoftstf{n] dfn;fdfg k}7f/L ubf{ eG;f/ ljGb"d} ltg'k{ g]{ d"No clej[l4 s/
o;df kb{5 .
!*
!!$!#
laqmL ljt/0f
yf]s tyf v'b|f laqm]tfaf6 d"No clej[l4 s/jfkt ltg'{kg]{ /sd o;df kb{5 .
!(=
!!$!$
;]jf
;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 afsL /x]sf 7]Ssf s/ c;'n ePdf o;}df
hDdf ug'{ kb{5 .
ko{6g Joj;fo
ko{6g Joj;fo;u ;DalGwt xf]6n, 6fen Ph]G;L, kbofqf -6]ls_ hnofqf

-ofkm\l6_ ;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 afsL /x]sf xf]6n s/ c;"n ePdf
o;}df hDdf ug'{ kb{5 .
;j} k|sf/sf ;+rf/ ;]jf -;/sf/L x'nfs ;]jf afx]s_ aLdf / tf]lsPsf cGo
;]jfsf] laqmLdf nufOg] d"no clej[l4 s/ / xjfO{ p8fg s/ jfktsf] /sd
o;df kb{5 . d"No clej[l4 s/ nfu" x'g' cufl8 c;'n x'g afsL /x]sf dgf]/Ghg
s/ c;'n ePdf o;}df hDdf ug'{ kb{5 .
@)
!!$!%
@!
!!$!^
cGo ;]jf
@@
!!$!&
j]btf{jfn d"=c=s/ l/e;{ rfh{

cGtMz'Ns tkm{sf]
@#
!!$@!
;"tL{hGo kbfy{
;j} k|sf/sf ;"lt{hGo kbfy{sf] pTkfbgdf nfUg] cGtMz'Ns, pTkfbg / laqmL

Ohfht b:t'/ / gjLs/0f b:t'/ o;df kb{5 .
@$
!!$@@
dlb/f
dlb/f -jfOg / xNsf k]o kbfy{ ;d]t_ df nfUg] cGtMz'Ns /sd, pTkfbg /
laqmL Ohfht b:t'/ / gljs/0f b:t'/ o;df kb{5 .
@%
!!$@#
ljo/
ljo/df nfUg] cGtMz'Ns /sd, pTkfbg / laqmL Ohfht b:t'/ / gljs/0f b:t'/
o;df kb{5 .
:dfl/sf @)&#
277
@^
!!$@$
cGo cf}Bf]lus
pTkfbg
@&
!!$@%
k}7f/L cGtMz'Ns
dfly pNn]lvt pklzif{s !!$@!, !!$@@ / !!$@# df k/]sf] jfx]s cGo

cf}Bf]lus pTkfbgdf nfUg] cGtMz'ns, pTkfbg / laqmL Ohfht b:t'/ /
gljs/0f b:t'/ o;df kb{5 .
g]kfn leq k}7f/L x'g] ;fdfgdf eG;f/ ljGb"d} tf]lsP adf]lhd nfUg] cGtMz'Ns
o;df kb{5 .
cGo s/x?
@*
!!$$!
j}b]lzs /f]huf/
cfk"lt{ ;]jf
j}b]lzs /f]huf/sf nflu hgzlQm cfk"lt{ ubf{ nfUg] ;]jf s/ o;df kb{5 .
@(
!!$$@
:jf:Yo ;]jf
g]kfn ;/sf/ tyf ;fd'bflos c:ktfnn] k|bfg ug]{ :jf:Yo ;]jf jfx]s
cGo :jf:Yo ;+:yfn] k|bfg ug]{ :jf:Yo ;]jfdf nfUg] s/ o;df kb{5 .
#)
!!$$#
lzIff ;]jf z'Ns

z}lIfs ;+:yf
lghL z}lIfs ;+:yfx?n] k|bfg ug]{ tf]lsPsf] z}lIfs ;]jfx?df nfUg] lzIff
;]jf z'Ns o;df kb{5 .
#!
!!$$$
lzIff ;]jf z'Ns

j}b]lzs cWoog
ljb]zdf cWoog ug{ hfg] ljBfyL{x?n] a'emfpg' kg]{ lzIfs z'Nsdf nfUg]
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278

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An overview of Revenue Reform in Nepal

Dhani Ram Sharma

The Role of Financial Literacy in Tax compliance