kl/R5]b !

^
e'QmfgLdf s/ s§L
(Withholding Tax)

!^=!= s/ nfUg] sf/f]af/ ug]{ JolQmnfO{{ cfos/sf] bfo/fdf Nofpg Pjd\ lgoldt ¿kn] s/ ;+sng ug]{
p2]Zon] cfos/ P]g, @)%* sf] kl/R5]b !& df >f]tdf s/ s§L ;DaGwL k|fjwfg /x]sf 5g\ .
o;/L e'QmfgL s} ;dodf cyf{t >f]tdf g} s/ s§L x'g] k|fjwfgnfO{{ e'QmfgL ->f]t_ df s/ s§L
(Tax Deduction at Source, TDS_ elgG5 . e'QmfgL ubf{ nfUg] s/ /sd e'QmfgL k|fKt ug]{af6
s§f ug]{ x'Fbf o;nfO{{ Withholding Tax ;d]t elgG5 . cfo ubf{sf avtdf g} s/ ltl/g] ePsfn]
o;/L s/ ltg]{ cjwf/0ffnfO{{ Pay As You Earn (PAYE) elgG5 . s/ s§L ug]{ bfloTj ePsf]
JolQmn] P]gn] tf]s]sf] e'QmfgLdf s/ s§L ug'{kg]{ Joj:yfsf ;DaGwdf :ki6 kfg'{ o; kl/R5]bsf]
p2]Zo /x]sf] 5 .
!^=@= e'QmfgLdf s/ s§L (Withholding Tax)
!^=@=! e'QmfgLdf s/ s§L;Fu ;DalGwt kIf M
cfos/ P]g, @)%* sf] kl/R5]b !& df e'QmfgLdf s/ s§L ;DaGwL Joj:yf 5 . e'QmfgLdf s/
s§L eGgfn] s'g} klg JolQmn] cfo jif{df u/]sf] cfonfO{{ P]gsf] kl/R5]b !& cGtu{t plNnlvt
bkmfdf pNn]v ul/Psf e'QmfgLsf lsl;ddf e'QmfgL ubf{ s} cj:yfdf tf]lsPsf] b/n] s/ s§f
u/L afFsL /sd e'QmfgL ul/g] k|0ffnLnfO{{ e'QmfgLdf s/ s§L (Withholding Tax) elgG5 .
vf;u/L o:tf] k|0ffnL nufgLaf6 ePsf] cfo, nfef+z, /f]huf/Lsf] cfo, ;]jf z'Ns, 7]Ssf k§f
(Contract) cflbdf ul/g] e'QmfgLdf To:tf] e'QmfgL x'Fbfsf cj:yfdf g} clu|d s/ s§f u/L
afFsL /sd e'QmfgL ul/G5 . o; k|0ffnLn] ubf{ ;/sf/nfO{{ clu|ddf /fh:j ;+sng klg x'g] /
s/sf] bfo/fdf a9L s/bftf klg ;d]l6g'sf ;fy} ;/sf/ tyf s/bftf b'j}sf] s/ ;+sng nfut
(Compliance Cost) klg Go"g x'g hfG5 . ljz]if u/L c;+ul7t If]q, 5l/Psf / ;fgf e'QmfgL
Pj+ lgis[o cfo x'g] k|fs[lts JolQm (Hard to Tax Group) sf] cfodf s/ nufpg] p2]Zon]
;d]t o:tf] k|aGw ul/Psf] xf] .
e'QmfgLdf s/ s§L ug]{ ;Gbe{df clu|d s/ s§L ug]{ JolQm (Withholding Agent) / clu|d
s/ s§L x'g] JolQm (Withholdee) b'O{ dxTjk"0f{ kIf x'G5g\ .
P]gsf] bkmf @ sf] v08 -s_ adf]lhd æclu|d s/ s§L ug]{ JolQmÆ eGgfn] /f]huf/L, nufgL
k|ltkmn, ;]jf z'Ns tyf 7]Ssf jf s/f/ ;d]tsf] e'QmfgL ubf{ kl/R5]b–!& adf]lhd clu|d s/
s§L ug]{ st{Jo ePsf] JolQm ;Demg' k5{ .
afl;Gbf JolQmn] u/]sf] e'QmfgL]df dfq s/ s§L ug'{ kb{5 . o; lx;fan] u}/ afl;Gbf JolQm
clu|d s/ s§L ug]{ JolQm (Withholding Agent) x'g ;Qm}g . csf{lt/ P]gsf] kl/R5]b !&
cGtu{tsf e'QmfgL kfpg] JolQm clu|d s/ s§L x'g] JolQm (Withholdee) ePsfn] e'QmfgLsf]
k|fks afl;Gbf jf u}/ afl;Gbf hf];'s} JolQm x'g ;Qm5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 1

cfos/ P]g, @)%* n] ljleGg e'QmfgLdf clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ Joj:yf
u/]sf]5 . o;/L clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ /sd e'QmfgL ubf{ P]gdf tf]s]sf] b/
cg';f/ x'g] /sd s§f u/L afFsL /sd dfq ;f] JolQmnfO{{ e'QmfgL ug'{kg]{ x'G5 . o:tf] s/ s§L
ug'{kg]{ bfloTj ePsf] JolQmnfO{{ clu|d s/ s§L ug]{ JolQm elgG5 .
pbfx/0fsf] nflu s'g} afl;Gbf /f]huf/bftfn] cfkm\gf] sd{rf/LnfO{{ kfl/>lds e'QmfgL ubf{
e'QmfgLdf s/ s§f u/L e'QmfgL ug'{kg]{ bfloTj ePsf] cj:yf /x]5 eg] o:tf /f]huf/bftfnfO{{
clu|d s/ s§L ug]{ JolQm elgG5 . To:t}, s'g} sDkgLn] s'g} k/fdz{bftfnfO{{ s'g} sfd nufP
afkt s/ s§L u/]/ ;]jf z'Ns e'QmfgL ub{5 eg] To;/L s/ s§L u/]/ ;]jf z'Ns e'QmfgL ug]{
JolQmnfO{{ clu|d s/ s§L ug]{ JolQm dflgG5 . ;dli6ut ¿kdf tn plNnlvt JolQmnfO{{ clu|d
s/ s§L ug]{ JolQmsf] ¿kdf lnOG5 .
qm=;+= e'QmfgL -cfo_ sf] lsl;d clu|d s/ s§L ug]{ JolQm P]gsf] bkmf
! g]kfndf ;|f]t ePsf] kfl/>lds e'QmfgL ug]{ *&-!_
/f]huf/Laf6 s'g} sd{rf/L jf afl;Gbf /f]huf/bftf
sfdbf/n] k|fKt u/]sf] kfl/>lds
@ g]kfndf ;|f]t ePsf] Aofh, e'QmfgL ug]{ afl;Gbf JolQm **-!_
k|fs[lts ;|f]t, ef8f, /f]oN6L,
;]jf z'Ns, sldzg jf laqmL
af]g; / cjsfz e'QmfgL
# 7]Ssf jf s/f/ afkt krf; e'QmfgL ug]{ afl;Gbf JolQm *(-!_
xhf/ ?k}ofFeGbf a9Lsf] /sd
e'QmfgL
$ cfsl:ds nfe afktsf] /sdsf] e'QmfgL lbg] JolQm **s=-!_
e'QmfgL
clu|d s/ s§L ug]{ JolQm v'nfpg] pbfx/0f tn k|:t't ul/Psf] 5 .
pbfx/0f !^=@=!M dfgf}+, g]kfn /fi6« a}+sdf gf]6 hnfg ug]{ sfo{df ul7t ;ldltdf g]kfn
;/sf/sf] tkm{af6 lhNnf sf]if tyf n]vf lgoGqs sfof{nosf k|ltlglw /xg] Joj:yf
/x]5 . pQm ;ldltsf] a}7sdf pkl:yt eP afkt a}7s eQf ?=@%).– sf] Joj:yf /x]5 .
;f]xL Joj:yf adf]lhd >LdtL ;'gogf :jf+/nfO{{ pQm ;ldltdf pkl:yt eP afkt g]kfn
/fi6« a}+saf6 k|fKt x'g] a}7s eQf e'QmfgL ?=@%).– df P]gsf] bkmf ** cg';f/ !%
k|ltztsf b/n] clu|d s/ s§f u/L afFsL /sd ?=@!@.%) lghnfO{{ e'QmfgL ug'{kg]{ x'G5 .
o; sfo{df g]kfn /fi6« a}+snfO{{ clu|d s/ s§L ug]{ JolQm elgG5 .
P]gsf] bkmf @ sf] v08 -0f_ df s/ s§L x'g] JolQmnfO{{ lgDgfg';f/ kl/eflift ul/Psf] 5 M

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 2

 æs/ s§L x'g] JolQmÆ eGgfn] /f]huf/L, nufgL k|ltkmn, ;]jf z'Ns tyf 7]Ssf jf s/f/
;d]tsf] e'QmfgL ubf{ kl/R5]b–!& adf]lhd s/ s§L u/L e'QmfgL k|fKt ug]{ jf e'QmfgL k|fKt
ug]{ clwsf/ ePsf] JolQm ;Demg' k5{ .
s/ s§L x'g] JolQm eGgfn] e'QmfgL k|fKt ubf{ >f]tdf s/ s§f eO{ e'QmfgL k|fKt ug]{ JolQmnfO{{
hgfpF5 . s/ s§L x'g] JolQm afl;Gbf jf u}/ afl;Gbf hf] ;'s} x'g ;Qm5 t/ cj:yf cg';f/
s/ s§Lsf] b/ eg] km/s x'g ;Qm5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=@M dfly pbfx/0f !^=@=! df pNn]v ul/Psf] pbfx/0fdf clu|d s/ s§f
u/L afFsL x'g cfpg] ?=@!@.%) k|fKt ug]{ >LdtL ;'gogf :jf+/nfO{{ clu|d s/ s§L x'g]
JolQm elgG5 .
!^=@=@ /f]huf/bftfaf6 s/ s§L M
P]gsf] bkmf *& df /f]huf/bftfaf6 /f]huf/Lsf] cfo e'QmfgLdf s/ s§L ;DaGwdf
lgDgfg';f/sf] Joj:yf ul/Psf] 5 M
-!_ k|To]s afl;Gbf /f]huf/bftfn] /f]huf/Laf6 s'g} sd{rf/L jf sfdbf/n] k|fKt u/]sf]
cfosf] u0fgf ubf{ ;dfj]z ul/g] g]kfndf ;|f]t ePsf] s'g} /sd e'QmfgL ubf{ cg';"rL
–! adf]lhdsf] b/n] x'g] s/ s§L ug'{ kg]{5 .
-@_ pkbkmf -!_ adf]lhd s/ s§L ug'{kg]{ /f]huf/bftfsf] bfloTj b]xfosf] sf/0fn] 36\g] jf
;dfKt x'g] 5}g M–
-s_ /f]huf/bftfn] plNnlvt e'QmfgLaf6 cGo s'g} /sd s§L ug]{ jf /f]Ssf /fVg]
jf 36fpg] clwsf/ jf st{Jo ePsf]df, jf
-v_ cGo k|rlnt sfg'g adf]lhd sd{rf/L jf sfdbf/sf] /f]huf/Laf6 ePsf] cfo
36fpg gkfpg] ePsf]df .
P]gsf] bkmf * cg';f/ ;dfj]z ul/g] /f]huf/Lsf] cfodf 5'6 tyf ;'ljwf 36fO{ x'g cfpg]
s/of]Uo cfodf P]gsf] cg';"rL–! df pNn]v ul/Psf] s/sf] b/ cg';f/ x'g cfpg] s/ bfloTjdf
/f]huf/bftfn] e'Qmfg u/]sf] cf}iflw pkrf/ afktsf] s/ ldnfg (Medical Tax Credit) u/L
;s]kl5sf] v'b s/ /sdnfO{{ bfdf;fxLn] dfl;s ¿kdf lghsf] kfl/>ldsaf6 s§f u/L ;DalGwt
/fh:j sfof{nodf k|To]s dlxgf ;dfKt ePsf] @% ut]leq a'emfpg' kb{5 . o;/L /f]huf/Laf6
ePsf] cfosf] s/ bfloTj olsg u/L s/ s§f ug]{ bfloTj o; P]gn] /f]huf/bftfnfO{{ tf]s]sf] 5 .
o;/L s/ bfloTj olsg ug]{ k|of]hgsf] nflu /f]huf/bftfn] kfl/>lds e'QmfgLaf6 cGo s'g}
/sd -h:t}, k]ZsL afkt s§f ug'{kg]{ /sd_ 36fpg kfpg] clwsf/ eP tfklg /f]huf/bftfsf]
/f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'b}g . o;sf] cnfjf of] P]g afx]s cGo k|rlnt
sfg'g adf]lhd /f]huf/Lsf] cfo 36fpg gkfpg] egL tf]lsPsf] eP tfklg /f]huf/bftfsf]
/f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'g] 5}g . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6
ul/Psf] 5 .
pbfx/0f !^=@=# M dfgf}+, cfly{s jif{ @)&^.&& df g]kfn ;]jf a}+s ln=sf] Ps sd{rf/Lsf]
dfl;s kfl/>lds ?=%),))).– /x]5 . ;f] a}+sn] lghsf] dfl;s e'QmfgLdf lgodfg';f/
?=$,%)).– s/ s§f ug'{kg]{ /x]5 . cfiff9 @)&& sf] kfl/>ldsaf6 a}+sn] lghn] lnPsf]
k]ZsL afkt ?=$*,))).– s§f ug'{kg]{ /x]5 . cyf{t ;f] dlxgf lghn] ?=@,))).– dfq
gub e'QmfgL k|fKt ug{ ;Sg] /x]5g\ . o; cj:yfdf lghsf] kfl/>lds e'QmfgLaf6 a}+sn]
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 3
 k]ZsL afkt ?=$*,))).– s§f ug{ ;Sg] eP tfklg s/ s§L ug'{kg]{ bfloTjaf6 ;f] a}+s
pGd'Qm x'g ;Sb}g . o;/L k]ZsL /sd s§f ug'{ cufl8 lgodfg';f/ x'g cfpg] s/
?=$,%)).– s§f u/L ;f] /sd ;DalGwt sfof{nodf bflvnf ug'{kg]{ x'G5 .
pbfx/0f !^=@=$M dfgf}+, g]kfn ;]jf a}+s ln=n] k|d'v sfo{sf/L clws[tnfO{{ lghsf]
kfl/>ldsdf s/ gsf6L Psd'i6 ¿kn] e'QmfgL ug]{ zt{df cfly{s jif{ @)&^.&& sf] nflu
jflif{s ?=$),)),))).– kfl/>lds kfpg] u/L lgo'Qm u/]sf] /x]5 . ;]jfsf] zt{ adf]lhd
a}+sn] lghnfO{{ kfl/>lds e'QmfgL ubf{ >f]tdf s/ s§f ug{ g;Sg] eP tfklg ;f] a}+sn]
k|d'v sfo{sf/L clws[tsf] /f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'g] 5}g / ;f]
a}+sn] lghnfO{{ e'Qmfg ug]{ kfl/>ldsdf -lghsf] x}l;ot k|fs[lts JolQmsf] ¿kdf dflgg]
u/L 5gf}6 ug]{ bDklQ dfGbf_ lgDgfg';f/ lghsf] tkm{af6 a}+sn] lt/]sf] s/nfO{{ ;d]t cfo
dfgL s'n kfl/>lds (Backward Calculation of Gross Salary) u0fgf u/L ;f] adf]lhd
x'g cfpg] ?=!&,(^,)(#.– s/ s§L u/L bflvnf ug'{ kb{5 .
s'n /f]huf/Lsf] cfo ?= 57,96,093.–
?=$,%),))).–;Dd -bDklQ_ 4,50,000.– 1% n] 4,500.–
To;kl5sf] klxnf] ?= 1,00,000.– 10% n] 10,000.–
To;kl5sf] @ nfv;Dd ?= 2,00,000.– 20% n] 40,000.–
To;kl5sf] @) nfv;Dd ? 12,50,000.– 30% n] 3,75,000.–
afFsL ?= 37,96,093.– 36% n] 13,66,593.–

s'n s/ /sd ?= 17,96,093.–

s/ kl5sf] kfl/>lds /sd ?= 40,00,000.–

# P]gsf] cg';"rL–! sf] bkmf !-@_-ª_ cg';f/ @) nfv ?k}ofFeGbf a9L s/of]Uo cfo x'g]
JolQmn] a9L ePhltsf] /sddf #) k|ltzt s/ / ;f]df @) k|ltztn] cltl/Qm s/ nfUg]
Joj:yf eP cg'¿k ;f] a9L ePhltsf] /sddf s/sf] u0fgf #^ k|ltztn] ul/Psf] .
o;/L s/ bfloTj k5fl8sf] kfl/>lds lgwf{/0f ubf{ lghnfO{{ lbg'kg]{ hDdf kfl/>lds a/fa/sf]
/sd cfpg] u/L s'n kfl/>ldsdf cfjZos s/ bfloTj ;d]t ;dfof]hg ug'{kb{5 .

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

/f]huf/bftfn] kfl/>lds e'QmfgLdf s/ s§L ug]{ tl/sfsf ;DaGwdf cfos/ lgodfjnLsf]
lgod #! Dff lgDgfg';f/sf] Joj:yf /x]sf] 5 M
#!M s'g} /f]huf/bftfn] P]gsf] bkmf *& sf] pkbkmf -!_ adf]lhd /f]huf/Laf6 clu|d
s/ s§L ubf{ b]xfo adf]lhd ug'{ kg]{5 M–
-s_ P]gsf] bkmf %! adf]lhd cf}iflw pkrf/ afkt s/ ldnfg ug{ kfpg] eP
To;nfO{{ ldnfg ug{ ;Sg], /

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 4

 -v_ sd{rf/L jf sfdbf/sf] jflif{s kfl/>ldsdf nfUg] s/sf] bfdf;fxLsf]
lx;fan] dfl;s ¿kdf clu|d s/ s§L ug'{kg]{ .
dfly pNn]v ul/P cg';f/ s'g} klg /f]huf/bftfn] s/ s§L ubf{ lgDgfg';f/ ug'{ kb{5 M
1. /f]huf/bftfn] sfdbf/ jf sd{rf/LnfO{{ cfo jif{sf] klxnf] e'QmfgL ug'{ cufj} ;f]
sd{rf/L jf sfdbf/n] k|fKt ug{ ;Sg] /sd u0fgf u/L /f]huf/Lsf] cfosf] lgwf{/0fof]Uo
cfo -cyf{t cfodf ;dfj]z ug'{kg]{ s'n /sd_ olsg ug{k' b{5 . z'? cg'dfg adf]lhd
cfo tyf s/ lgwf{/0f u/L dfl;s ¿kn] ;dfg'kflts cfwf/df s§f ul/Psf] /sddf
s'g} kl/jt{g ePdf To;/L km]/abn ePsf] dlxgfsf] kfl/>lds e'QmfgL ug'{ cufj} ;f]
cfodf ;+zf]wg u/L /f]huf/Lsf] cfo olsg ug'{ kb{5 .
2. P]gsf] bkmf ^# sf] pkbkmf -@_ / lgod @! cg';f/ /f]huf/bftfn] e'Qmfg u/L lbPsf]
:jLs[t cjsfz sf]ifdf u/]sf] of]ubfg eP ;f] /sd 36fpg' kb{5 .
3. b'u{d If]qdf sfo{/t sd{rf/L eP P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -%_ adf]lhd
b'u{d eQf afkt tf]lsPsf] /sd lghsf] s/of]Uo cfoaf6 36fpg' kb{5 .
4. P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -^_ adf]lhd g]kfnsf ljb]zl:yt s'6g}lts
lgof]udf sfo{/t sd{rf/L eP lghn] k|fKt u/]sf] j}b]lzs eQfsf] krxQ/ k|ltzt /sd
lghsf] s/of]Uo cfoaf6 36fpg' kb{5 .
5. s'g} afl;Gbf sd{rf/L ckfË /x]5 eg] P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -!)_
adf]lhdsf] /sd -cf=j=@)&^.&& df Psn JolQm eP ?=@,)),))).–Pjd\ bDktL ePdf
?=@,@%,))).–_ s/of]Uo cfoaf6 36fpg' kb{5 .
6. afl;Gbf sd{rf/Ln] nufgL aLdf -h:t}, hLjg aLdf_ u/]sf] eP P]gsf] cg';"rL–! sf]
bkmf ! sf] pkbkmf -!@_ adf]lhd ?=@%,))).–jf e'Qmfg ul/Psf] aLdf lk|ldoddWo] h'g
36L x'G5 ;f] /sd lghsf] s/of]Uo cfoaf6 36fpg' kb{5 . To:t} :jf:Yo aLdf u/]sf]
eP P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -!^_ adf]lhd ?=@) xhf/ jf e'QmfgL
ul/Psf] lk|ldoddWo] h'g 36L x'G5 ;f] /sd lghsf] s/of]Uo cfoaf6 36fpg kfOG5 .
7. afl;Gbf sd{rf/L Psn JolQm eP P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -!_ Pjd\
Pp6} k|fs[lts JolQmsf] ¿kdf dflgg] u/L 5gf}6 ug]{ bDklQ eP pkbkmf -@_ cg';f/
nfUg] s/sf] u0fgf u/L s/ bfloTj olsg ug{' kb{5 .
8. u}/ afl;Gbf sd{rf/L eP ;db/df @% k|ltztsf] b/n] s/sf] u0fgf ug'{k5{ .
9. P]gsf] cg';"rL–! sf] bkmf ! sf] pkbkmf -!!_ adf]lhd s'g} afl;Gbf k|fs[lts JolQm
/f]huf/Lsf] cfo dfq cfh{g ug]{ dlxnf /lxl5g\ eg] To:tf] k|fs[lts JolQmn] ltg'{kg]{ s/
/sddf bz k|ltzt 5'6 lbO{ s/ /sd olsg ug'{kb{5 .
10. s/ bfloTj olsg eO;s]kl5 afl;Gbf sd{rf/L jf sfdbf/sf] xsdf /f]huf/bftfn] e'Qmfg
u/]sf] bkmf %! cg';f/sf] cf}ifwf]krf/ s/ ldnfg ug'{kb{5 .
11. s/ ldnfg kZrft x'g cfpg] v'b s/ bfloTjnfO{{ !@ dlxgfn] jf gf]s/L cjlw ;f]eGbf
sd eP ;f]xL adf]lhd bfdf;fxLn] efu ubf{ x'g cfpg] s/ bfloTj kfl/>lds
e'QmfgLaf6 s§f u/L ;DalGwt sfof{nodf a'emfpg' kb{5 .
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 5
k'gZrM != Ps k6sdf Pp6f dfq afl;Gbf /f]huf/bftf ePsf] /f]huf/L cfo x'g] JolQmsf]
s/ /f]huf/bftfn] s§f u/]sf] /sddfq x'g] ePsfn] cfo jif{sf] aLrdf
/f]huf/bftf kl/jt{g u/]sf JolQmn] cl3Nnf] /f]huf/bftfaf6 k|fKt u/]sf] /sd
/ e'QmfgLdf s§f u/]sf] /sd pNn]v ePsf] ljj/0f bkmf (! adf]lhdsf]
k|df0fkq gofF /f]uhf/bftf ;dIf k]z ug'{ kb{5 . gofF /f]huf/bftfn] klg ;f]
cfo jif{sf] e'QmfgLdf s/ s§f ubf{ ;f] ljj/0f cg';f/ ;dfof]hg ug'{ kb{5 .
@= /f]huf/Lsf] cfo cfh{g ug]{ JolQmsf] /f]huf/Lsf] cfoafx]s lgj[lQe/0f cfo
;d]t ePdf, /f]huf/Lsf] cfosf ;fy} Joj;fo jf nufgL jf b'j}sf] cfo
ePdf, Ps k6sdf Ps eGbf a9L /f]huf/bftf ePdf, u}/ afl;Gbf
/f]huf/bftfaf6 cfo k|fKt ug]{ ePdf, P]gsf] bkmf !@ adf]lhdsf] rGbf vr{
5'6 bfaL ug]{ ePdf jf /f]huf/bftfn] hDdf ul/lbPsf] cjsfz of]ubfg afx]s
yk cjsfz of]ubfg afkt 5'6 bfaL ug{ k/]df ;DalGwt sfof{no ;dIf cfo
ljj/0f bflvnf ug'{ kb{5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M

pbfx/0f !^=@=%M dfgf}, b]j]z v8\sf eGg] Psn JolQm World and Nepal eGg] Ps
;+:yfdf ^ dlxgfsf] Contract df @)&^ efb| ! b]lv @)&^ df3 d;fGt;Dd sfo{/t
/x]5g\ . pQm ;+:yfn] ;f] cjlwdf lgDgfg';f/sf] e'QmfgL u/]sf] /x]5 .
▪ tna dfl;s ?=!,)),))).–
▪ lghnfO{{ sfof{no tyf JolQmut k|of]hgsf] nflu Ps 8«fOe/;lxtsf] sf/ pknAw
u/fPsf] /x]5 .
;f] ;+:yfn] e'QmfgL u/]sf] /sddf lgodfg';f/n] dfl;s ¿kdf s/ s§f u/L ;DalGwt
/fh:j sfof{nodf a'emfpg' kg]{5 .
ljj/0f /sd ?=
tna 6,00,000.–
uf8L ;'ljwf 3,000.–
/f]huf/Lsf] lgwf{/0fof]Uo cfo 6,03,000.–
5'6 /sd -
s/of]Uo cfo 6,03,000.–
s/sf] u0fgf
?= $,)),))) df !Ü n] 4,000.–
?= !,)),))) df !)Ü n] 10,000.–
afFsL ?= !,)#,))) df @)Ü n] 20,600.–
hDdf s/ bfloTj 34,600.–
k|lt dlxgf s/ bfloTj-#$,600/6) 5,766.–
;f] ;+:yfn] lghsf] dfl;s tnjaf6 ?=%,&^^.–s/ s§f u/L csf]{ dlxgfsf] @% ut]
leq ;DalGwt /fh:j sfof{nodf a'emfpg' kb{5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 6

pbfx/0f !^=@=^M dfgf}, efO{ /fhf eGg] JolQm s'g} Ps jfl0fHo a}+sdf k|aGwssf] ¿kdf sfo{
ub}{ cfPsf /x]5g\ . lghn] cf=j=@)&^.&& df lgDgfg';f/sf] cfo /f]huf/bftfaf6 k|fKt u/]sf
/x]5g\ .
tna dfl;s ?=!,^),))).–
bz} vr{ ?=!,^),))).–
z}lIfs eQf ?=%,))).– k|lt dlxgf
dxFuL eQf ?=%,))).– k|lt dlxgf
af]g; ?=@,)),))).–
▪ lghnfO{{ sfof{no tyf JolQmut k|of]hgsf] nflu Ps 8«fOe/;lxtsf] sf/ pknAw
u/fPsf] /x]5 .
▪ 8«fOe/sf] dfl;s tna tyf eQf ?=@),))).– a}+sn] g} e'QmfgL ubf]{ /x]5 .
▪ pQm d'Vo k|aGwssf] uf8Lsf] nflu dfl;s k]6«f]n vr{ ;/b/ ?=@),))).– nfUbf] /x]5 /
;f] sf/sf] nflu cf=j=@)&^.&& df ?=$),))).– sf] dd{t vr{ nfu]sf] /x]5 . oL /sdsf]
e'QmfgL a}+sn] g} ubf]{ /x]5 .
▪ lghnfO{{ sfof{nosf] cfjf; Joj:yf ;d]t pknAw u/fOPsf] 5 .
▪ lghnfO{{ lghsf] cfjf;df h8fg ul/Psf] 6]lnkmf]g vr{ afkt ?=%,))).– k|lt dlxgf
sfof{non] pknAw u/fpg] u/]sf] /x]5, ;f]dWo] JolQmut vr{ %)Ü .
▪ lghsf] cfjf;df /]vb]v ug{sf] nflu Pshgf ;]Sol"/6L uf8{ pknJw u/fPsf] / lgh
uf8{nfO{{ k|lt dlxgf ?=@),))).– pknAw u/fPsf] /x]5 / uf8{ k|of]u u/]afkt lgh
k|aGwssf] dfl;s tnaaf6 ?=%,))).– s§f ug]{ ul/Psf] /x]5 .
▪ lghn] cfjf; C0f afkt sfof{noaf6 %Ü b/n] Aofh ltg]{ u/L ?=#),)),))).– sf] shf{
jif{el/ pkef]u u/]sf /x]5g\ . pQm ;+:yfn] o:t} lsl;dsf] shf{ cGo C0fLnfO{{ lbFbf
cf};t *Ü sf b/n] Aofh lng] u/]sf] /x]5 .
▪ lghn] @)&^ d+l;/df 3/ labf afkt Ps dlxgfsf] tna klg k|fKt u/]sf /x]5g\ .
▪ sfof{non] lghn] vfOkfO{ cfPsf] tnasf] !)Ü / ;f]df TolQg} /sd yk u/L sd{rf/L
;~ro sf]if -:jLs[t cjsfz sf]if_ df hDdf ul/lbg] u/]sf] / lghsf] ;xdltdf
sfof{non] gful/s nufgL sf]ifdf k|lt dlxgf ?=@),))).– sf b/n] hDdf ug]{ u/]sf]
/x]5 .
▪ lghn] cfkm\gf] nflu ?=@,%),))).– sf] / cfkm\gf] >LdtLsf] nflu ?=!,%),))).– sf]
hLjg aLdf g]kfn aLdf ;+:yfgdf u/]sf /x]5g\ / ;f] afktsf] lk|ldod ;f] cf=j=df
qmdzM ?=!(,))).– tyf !$,))).– lt/]sf /x]5g\ .
▪ lghn] @)&^sf] >fj0f dlxgfdf lq=lj=lzIf0f c:ktfndf :jf:Yof]krf/df ?=@),))).–
vr{ u/]sf /x]5g\ .
▪ lgh / lghsL >LdtLn] ;f] cf=j=df bDktL x'gsf] nflu 5gf}6 u/]sf /x]5g\ / ;f]
cf=j=df lghsL >LdtLsf] s'g} cfo /x]g5 .
lghsf] lgwf{/0fof]Uo cfo, s/of]Uo cfosf] u0fgf lgDgfg';f/ ug'{ kb{5 .

ljj/)f /sd ?=
tna -1,60,000X12_ 19,20,000.–

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 7

bz}+ vr{ 1,60,000.–
z}lIfs eQf -5,000X12_ 60,000.–
dx+uL eQf -5,000X12_ 60,000.–
af]g; 2,00,000.–
uf*L ;'ljwf -19,20,000X0.5%_ 9,600.–
*«fOe/sf] tna eQf -tn gf]^df pNn]v_ gnfUg]
k]^«f]n vr{ -tn gf]^df pNn]v_ gnfUg]
dd{t vr{ -tn gf]^df pNn]v_ gnfUg]
cfjf; ;'ljwf -19,20,000X2%_ 38,400.–
^]lnkmf]g vr{ -5,000X12X50%_ 30,000.–
uf*{ vr{ -20,000-5000_X12 1,80,000.–
Jofh vr{ -8%-5%_X30,00,000 90,000.–
#/ ljbfjfkt k|fKt /sd 1,60,000.–
cjsfz sf]ifdf of]ubfg ?= 1,92,000.–
/f]huf/Lsf] lgwf{/)fof]Uo cfo ?= 31,00,000.–
5'6 /sd
5'6 kfpg] cjsfz of]ubfg ?= 3,00,000.–
;~rosf]ifdf hDdf u/]sf] ?= 1,92,000.–
/f]huf/stf{sf] kfl/>ldsaf6 s§f u/L 1,92,000.–
;~rosf]ifdf hDdf u/]sf] ?=
/f]huf/bftfn] /f]huf/stf{sf] ;xdltdf 2,40,000.–
gful/s nufgL sf]ifdf hDdf u/]sf] ?=
hDdf cjsfz of]ubfg ?= 6,24,000.–
lgwf{/0fof]Uo cfosf] Ps ltxfO{ ?= 10,33,333.##
clwstd ;Ldf ?= 3,00,000.–
s/of]Uo cfo ?= 28,00,000.–
hLjg aLdf lk|ldod afkt 36fpg kfpg] (25,000.–)
?=
cfkmgf] / cfkmgf] >Ldltsf] nflu lt/]sf] 33,000.–
lk|ldod ?=
clwstd ;Ldf ?= 25,000.–
s/of]Uo cfo -s/sf] u0fgfsf] nflu_ 27,75,000.–
s/sf] u0fgf
?=$,%),))).–;Dd !Ü 4,500.–
?=!,)),))).–df !)Ü 10,000.–
afFsL ?=@,)),))).–df @)Ü 40,000.–
afFsL ?=!@,%),))).–df #)Ü 3,75,000.–

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 8

 afFsL ?=&,&%,))).– df #^Ü 2,79,000.–
hDdf ?= 7,08,500.–
Go"g cf}iflw vr{ ldnfg ?= 750.–
hDdf s/ bfloTj ?= 7,07,750.–
k|lt dlxgf s/ bfloTj ?= (7,07,750/12) 58,979.16
lghsf] dfl;s tnaaf6 ?=%*,(&(.!^ s/ s§f u/L csf]{ dlxgfsf] @% ut]leq
;DalGwt /fh:j sfof{nodf a'emfpg' kb{5 .
gf]6M uf8L ;'ljwf afkt bkmf @&-!_-v_ adf]lhd tnasf] )=%Ü x'g] /sd cfodf
;dfj]z u/]sf]n] ;f]xL ;'ljwf cGtu{tsf cGo /sd ;dfj]z ug'{ gkg]{ .

Ps k6sdf Pp6f dfq} afl;Gbf /f]huf/bftf ePsf] / sd{rf/L jf sfdbf/sf] /f]huf/Lsf] cfo
g]kfn >f]t ePsf] /f]huf/Laf6 dfq} ePsf] / /f]huf/bftfn] e'QmfgL u/]sf] cf}ifwf]krf/ vr{ jf
cjsfz of]ubfg afx]s cGo vr{ jf s/ ldnfg bfaL gePsf] sd{rf/Lsf] xsdf bkmf *& cg';f/
/f]huf/bftfaf6 s/ s§f u/]sf] /sd g} clGtd s/ dflgg] x'Fbf pQm /sd ;DalGwt sfof{nodf
bflvnf u/]df o; P]gsf] bkmf # sf] v08 -u_ df pNn]v eP adf]lhdsf] JolQmn] s/ bfloTj k"/f
u/]sf] dflgG5 . To:tf] JolQmn] cfo ljj/0f a'emfpg' kb}{g / /f]huf/bftfn] s§f u/L hDdf
ul/lbPsf] s/ /sd g} clGtd x'g]5 .
/f]huf/L cfo x'g] /f]huf/stf{n] JolQmut :yfoL n]vf gDa/ {Personnel Permanent
Account Number (P-PAN)} lng'kg]{ / /f]huf/bftfn] /f]huf/stf{nfO{{ kfl/>lds e'QmfgL
ubf{ >f]tdf s/ s§L u/]sf] /sd ;DalGwt /fh:j sfof{nodf bflvnf ubf{ pQm
/f]huf/stf{sf] :yfoL n]vf gDa/ ;d]t pNn]v u/L E-TDS dfkm{t ljj/0f bflvnf
ug'{ kg]{5 .
!^=@=$ nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgL ubf{ s/ s§L M
P]gsf] bkmf ** df nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgL ubf{ e'QmfgLdf s/ s§L ;DaGwL
lgDgfg';f/sf] k|fjwfgsf] Joj:yf u/]sf] 5 M
**-!_ afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] Aofh, k|fs[lts ;|f]t, ef8f, /f]oN6L, ;]jf z'Ns,
sldzg, laqmL af]g;, cjsfz e'QmfgL, / cGo s'g} k|ltkmnsf] /sd e'QmfgL ubf{ s'n
e'QmfgL] /sdsf] kGw| k|ltztsf b/n] s/ s§L ug'{ kg]{5 .
afl;Gbf JolQm eGgfn] k|fs[lts JolQmsf] xsdf ;fdfGo a;f]af;sf] :yfg g]kfndf /x]sf] jf
cljl5Gg #^% lbgsf] cjlwdf !*# lbg jf ;f]eGbf a9L g]kfndf /x]sf] jf g]kfn ;/sf/af6
cfo jif{sf] s'g} ;dodf ljb]zdf v6fOPsf] h'g;'s} cj:yf ePklg To:tf] JolQmnfO{{ g]kfnsf]
afl;Gbf dflgG5 . To:t} lgsfosf] -cGo JolQm_ xsdf ;fdfGotofM g]kfndf btf{ ePsf]
lgsfonfO{{ hgfpFb5 .
To:t} g]kfndf >f]t ePsf] e'QmfgL eGgfn] g]kfndf /x]sf] ;DklQ afkt jf ;DklQ k|of]u
afkt e'QmfgL, g]kfndf u/]sf] bfloTj afktsf] e'QmfgL jf g]kfndf cfwf/ /x]sf] sf/f]af/af6
k|fKt e'QmfgLnfO{{ ;fdfGotofM g]kfn >f]t ePsf] e'QmfgL dflgG5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 9

P]gsf] bkmf @ sf] v08 -z_ adf]lhd æk|fs[lts ;|f]t afktsf] e'QmfgLÆ eGgfn] b]xfosf] s'g}
e'QmfgLsf] /sd ;Demg' k5{ M–
-!_ hldgaf6 kfgL, vlgh kbfy{ jf cGo hLljt jf lgh{L{j ;|f]t lgsfNg] clwsf/
k|fKt u/]afktsf] e'QmfgL, jf
-@_ hldgaf6 ;du| jf cf+lzs ¿kdf lgsflnPsf] k|fs[lts ;|f]t / vlgh kbfy{sf]
hLljt jf lghL{j ;|f]tsf] kl/df0f jf d"Nosf cfwf/af6 u0fgf ul/Psf] /sd .
P]gsf] bkmf @ sf] v08 -sd_ adf]lhd æ;]jf z'NsÆ eGgfn] s'g} JolQmn] pknAw u/fPsf] ;]jf
afkt lghnfO{{ ahf/ d"No cg';f/ e'QmfgL ul/Psf] s'g} z'Ns ;Demg' k5{ / ;f] zAbn] sldzg,
a}7s eQf, Joj:yfkg z'Ns jf k|fljlws ;]jf z'NsnfO{{ ;d]t hgfpF5 .
pbfx/0fsf] nflu k/fdz{bftfnfO{{ lghn] ;]jf pknAw u/fPafkt lbOg] e'QmfgL (Consultancy
Fee), n]vfk/LIf0f ;]jf pknAw u/fPafkt n]vfk/LIfsnfO{{ lbOg] kfl/>lds ;]jf z'Ns x'G5 . t/
cfGtl/s n]vfk/LIfs e'QmfgLstf{sf] sd{rf/L eP lghnfO{{ lbOg] kfl/>lds eg] /f]huf/L cGtu{t
kb{5 . To:t} laqmL k|aGwsf] nflu lgo'Qm Ph]06 (Sales Agent) nfO{{ lbOg] sldzg ;d]t ;]jf
z'Ns cGtu{t kb{5 . t/, laqmLsf] nIo xfl;n u/]afkt tf]lsPsf sd{rf/LnfO{{ pknAw x'g]
sldzg eg] /f]huf/L cGtu{t kb{5 .
s/ 5'6 ePsf] u}/ ;/sf/L ;+:yf, cGt/f{li6«o u}/ ;/sf/L ;+:yf, s'g} lgof]u, sfof{no jf cGo s'g}
;+:yfn] cfkm"nfO{{ s'g} k|ltkmn k|fKt gx'g] sfo{sf] nflu :yfgLo ¿kdf lbPsf] cg'bfg (Local
Subsidy), k/fdz{ ;DaGwL ;Demf}tf (Consulting Contract) jf cGo s'g} ;Demf}tf (Contract) sf]
¿kdf ;]jf ;DalGw ;Demf}tf u/L /sd e'QmfgL ubf{ lgDgfg';f/ ug'{k5{ M
!= s/ 5'6sf] k|df0fkq k]z u/]sf] ;+:yfnfO{{ ;f] ;+:yfsf] p2]Zo cg';f/sf] sfo{qmd
;~rfng ug{ k|ltkmnsf] cf; gu/L cg'bfg e'QmfgL ubf{ clu|d s/ s§L ug'{ kb}{g .
o:sf] cy{ e'QmfgLstf{n] s/ 5'6 kfPsf] ;+:yfnfO{{ e'QmfgL u/]sf] x'g'k5{, e'QmfgLstf{n]
s'g} lsl;dsf] k|ltkmnsf] cf; u/]sf] jf s'g} k|ltkmn k|fKt u/]sf] x'g' x'b}g, e'QmfgLsf]
:j¿k cg'bfgsf] ¿kdf x'g'k5{ / o:tf] e'QmfgL ;f] s/ 5'6 kfPsf] ;+:yfsf] p2]Zo
cg';f/sf] sfo{ ;~rfng ug{sf] nflu ul/Psf] x'g'k5{ . oL ;a} zt{ k"/f eP dfq
e'QmfgLsf] cj:yfdf s/ s§L ug'{ kb}{g .
@= s/ 5'6sf] k|df0fkq k]z u/] klg dfly v08 -!_ df plNnlvt s'g} zt{ k'/f gePsf]
e'QmfgL ubf{ jf s/ 5'6sf] k|df0fkq k]z gug]{ ;+:yfnfO{{ e'QmfgL ubf{ jf cGo s'g}
JolQmnfO{{ e'QmfgL ubf{ lgDgfg';f/ ug'{k5{ M
• e'QmfgLstf{sf] tkm{af6 x'g] vr{sf] lan, ef}r/ / vr{sf] k|df0f k]z u/]kl5 ;f]wegf{
ug]{ jf lx;fj km5\of]{}6 ug]{ /sdsf] xsdf o:tf] /sd e'QmfgL k|fKt ug]{ ;+:yf jf
JolQmsf] cfDbfgL x'g] geO{ e'QmfgLstf{sf] tkm{af6 x'g] vr{ ePsf]n] o:tf] e'QmfgLdf
clu|d s/ s§L ug'{ kb}{g .
• t/ vr{sf] ;f]wegf{ ubf{ jf lx;fa km5\of]{}6 ubf{ ;Demf}tf ug]{ csf]{ kIfn] cfos/
P]g, @)%* adf]lhd s/ s§L ug'{kg]{ e'QmfgL u/] gu/]sf] / u/]sf] eP ;f] e'QmfgLdf
s/ s§L u/] gu/]sf] olsg ug'{k5{ .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 10

 • s/ s§L u/]sf] eP s/ s§L u/]sf] /sd /fh:jdf bflvnf u/]sf] lg:;f k]z u/fpg],
s/ s§L gu/]sf] eP s§L u/L /fh:jdf bflvnf u/fpg'k5{ .
pbfx/0fsf] nflu s'g} s/ 5'6 ePsf] u}/ ;/sf/L ;+:yfn] s'g} tflnd ;~rfng ug{ s'g}
k/fdz{bftf;Fu ;Demf}tf u/]sf] /x]5 . ;f] ;Demf}tf cg';f/ ;f] k/fdz{bftfnfO{{ ;f]
;+:yfn] k/fdz{bftfsf] ;]jf z'Nssf cltl/Qm ;xefuLnfO{{ ljt/0f ug]{ d;nGb,
;xefuLsf] vfgf vr{, tflnd ;~rfng ug{ xnef8f cflb ;+:yfn] vr{ ug'{kg]{ /sd lan
ef}r/ k]z u/L km5\of]]{}6 ug]{ u/L k/fdz{bftfnfO{{ e'QmfgL lbg'kg]{ /x]5 . o:tf] cj:yfdf
;f] ;+:yfn] ;f] k/fdz{bftfnfO{{ e'QmfgL u/]sf] ;]jf z'Nsdf clu|d s/ s§L ug'{ k5{ . ;f]
;+:yfsf] tkm{af6 k/fdz{bftfn] u/]sf] d;nGb, ;xefuLsf] vfgf vr{ cflb afktsf] lan
adf]lhd e'QmfgL ug]{ jf:tljs vr{sf] e'QmfgLdf eg] s/ s§L ug'{ kb}{g . lx;fj km5\of]}6]{
ubf{ xn ef8f h:tf s/ s§L x'g'kg]{ e'QmfgLdf eg] s/ s§L u/fO{ /fh:jdf bflvnf
u/fpg' k5{ .
k/fdz{ lbg] jf ;]jf pknAw u/fpg] JolQmn] k/fdz{ lbg] jf ;]jf pknAw u/fpg] sfo{sf]
nflu ;]jf z'Ns u0fgf ubf{ ;]jf z'Nssf] cltl/Qm /fqL eQf, xf]6n vr{ cflb zLif{s ;dfj]z
u/L s'n k|fKt ug]{ ;]jf z'Nssf] u0fgf ePsf] 5 eg] ;]jf k|bfg ug]{ JolQmn] ;]jf k|bfg ug]{
;Gbe{df ePsf To:tf vr{ ;]jf k|bfg ug]{ JolQmsf] vr{ eP tfklg ;f] s6fO{ ;]jf z'Ns
u0fgf ug{ kfO{b}g . lghn] ;]jf pknAw u/fpFbf t]>f] kIfnfO{{ e'QmfgL ePsf] eP tfklg ;]jf
pknAw u/fpg] JolQmn] vr{ dfq ub{5 / lan ekf{O k]z u/L ;]jf kfpg] JolQmaf6 e'QmfgL
k|fKt ub{5 eg] dfq ;f] jf:tljs /sdsf] e'QmfgLdf clu|d s/ s§L ug'{ kb}{g . ;]jf
k|bfosn] ;]jf k|bfg ug]{ ;DaGwdf ljleGg zLif{s s6fO{ k|fKt u/]sf] 5 eg] klg ;f]nfO{{
Psd'i6 ;]jf z'Ns e'QmfgL dfgL clu|d s/ s§L ug'{ kb{5 .
pbfx/0fsf] nflu s'g} u}/ ;/sf/L ;+:yfn] s'g} tflnd ;~rfng ug{ s'g} k/fdz{bftf;Fu
;Demf}tf u/]sf] /x]5 . ;f] ;Demf}tf cg';f/ ;f] k/fdz{bftfnfO{{ ;f] ;+:yfn] k/fdz{bftfsf]
;]jf z'Nssf cltl/Qm ;f] k/fdz{bftfn] cfkm\gf] nflu jf cfkm\gf] sd{rf/L jf k|ltlglwsf]
nflu vr{ ug'{kg]{ xjfO{ ef8f, xf]6n vr{, b}lgs vr{ cflbsf] nflu a]Un} zLif{s cGtu{t
e'QmfgL ug]{ /x]5 eg] o:tf] vr{ afktsf e'QmfgL ;]jf z'Nssf] c+z x'g] x'Fbf ;]jf
z'Nsdf ;dfj]z u/L clu|d s/ s§L ug'{k5{ . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6
ul/Psf]5 M
pbfx/0f !^=@=&M dfgf}+, g]kfn ;/sf/ :jf:Yo ;]jf ljefun] :jf:Yo ;DaGwL hgr]tgfd"ns
sfo{sf] nflu Ps k|f=ln=nfO{{ ?=$),))).– e'Qmfg u/]sf] /x]5 . o;sf] cnfjf pQm k|f=ln=sf
sd{rf/LnfO{{ xjfO{ ef8f, xf]6n vr{, b}lgs vr{ cflb afkt ?=@),))).– e'Qmfg u/]sf] /x]5 .
o;/L ;]jf z'Ns afx]s k|f=ln=sf sd{rf/Lsf] nflu e'QmfgL u/]sf] xjfO{ ef8f, xf]6n vr{
cflbnfO{{ ;d]t ;]jf z'Nssf] c+z dfgL s/ s§L ug'{kg]{ x'Fbf hDdf ?=^),))).– df g} clu|d
s/ s§L ug'{k5{{ . To:tf] e'QmfgL ;]jf z'Ns ePsf] x'Fbf ;f] e'QmfgLdf d"=c=s/ df btf{
gePsf] eP !% k|ltztn] s/ s§L ug'{kg]{ x'G5 eg] d"=c=s/ df btf{ ePsf] eP !=%
k|ltztn] s/ s§L ug'{kg]{ x'G5 .
t/ pQmhgr]tgfd"ns sfo{sf nflu pQm k|f=ln=sf] sd{rf/LnfO{{ gv6fO{ ljefusf] sd{rf/L
v6fpg] / pQm vl6Psf sd{rf/LnfO{{ lan, ekf{O{ k]z ul/;s]kl5 jf:tljstfsf cfwf/df pQm
k|f=ln=sf tkm{af6 ?=@),))).– :jf:Yo ;]jf ljefun] sd{rf/LnfO{{ e'QmfgL lbg] /x]5 eg] pQm /sd
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 11
k|f=ln=nfO{{ e'QmfgL eP tfklg clu|d s/ s§L ug'{ kb}{g .
pbfx/0f !^=@=*M dfgf}+, dfly pbfx/0f !^=@=& df plNnlvt ;]jfsf] nflu g]kfn ;/sf/
:jf:Yo ;]jf ljefun] :jf:Yo ;DaGwL hgr]tgfd"ns sfo{ ug]{ Tax Exempt NGO nfO{{
lan ekf{O{ k]z ug'{kg]{ u/L cg'bfg lbPsf] /x]5 eg] To:tf] e'QmfgLdf P]gsf] bkmf **-$_-
u_ adf]lhd s/ s§L ug'{ kb}{g .
pbfx/0f !^=@=(M Dffgf}+, s'g} s/ 5'6 ePsf] cGt/f{li6«o u}/ ;/sf/L ;+:yfn] s'g} lhNnfdf
cfkm\gf] p2]Zo cg';f/sf] sfo{qmd “The Promotion of Local Product of the Region”
nfO{{ ;xof]u / ;dGjo u/fpg RofDj/ ejgdf ;f] ;+:yfsf] ;Dks{ sfof{no :yfkgf ug{
RofDa/ ckm sdz{sf] :yfgLo lgsfo;Fu :yfgLo cg'bfg (Local Subsidy) sf] ¿kdf tLg
jif{sf nflu lgDgfg';f/sf] vr{ ug]{ u/L ;Demf+}tf u/]sf] /x]5 . pQm ;Dks{ sfof{nosf
sd{rf/Ln] sfo{qmd ;~rfng ubf{ pQm INGO k|lt lhDd]jf/ x'g] /x]5g\ . -dfgf}+, pQm
RofDa/ ckm sdz{n] :yfgLo k|zf;gdf u}/ ;/sf/L ;+:yfsf] ¿kdf btf{ u/fPsf], t/
cfGtl/s /fh:j sfof{nodf s/ 5'6 kfpg] ;+:yfsf] ¿kdf btf{ eO{ s/ 5'6sf] k|df0fkq
k|fKt u/]sf] /x]g5_
sfo{qmd ;+of]hs -a9Ldf ?=!$,))).– k|lt dlxgf INGO nfO{{ ekf{O{ %,)$,))).–
k]z ug'{kg]{_ nfO{{ # jif{sf nflu ?=
sfof{no k|aGws -a9Ldf ?=!$,))).– k|lt dlxgf INGO nfO{{ ekf{O{ %,)$,))).–
k]z ug'{kg]{_ nfO{{ # jif{sf nflu ?=
;jf/L rfns -a9Ldf ?=*,))).– k|lt dlxgf INGO nfO{{ ekf{O{ k]z @,**,))).–
ug'k{ g]{_ nfO{{ # jif{sf nflu ?=
sfof{no ef8f, ;fdfg vr{
sfof{nosf] nflu sf]7f ef8f -k|lt dlxgf ?=!),))).–sf b/n] @ #,^),))).–
sf]7fsf] lan k]z ug'{kg]{_ ?=
lah'nL kfgL -k|lt dlxgf ?=!,%)).– sf b/n]] lan k]z ug'{kg]{_?= %$,))).–
sfof{no ;/;kmfO{ -k|lt dlxgf ?=!,%)).– sf b/n]] lan k]z ug'{kg]{_ %$,)))
?=
6]lnkmf]g dx;'n -k|lt dlxgf a9Ldf ?=#,))).– lan k]z ug'{kg]{_ ?= !,)*,))) .–
O{06/g]6 dx;'n -k|lt dlxgf a9Ldf ?=!,%)).– lan k]z ug'{kg]{_ ?= %$,))).–

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 12

 sfof{no ;~rfng vr{
lrof, skmL, vfg]kfgL -k|lt dlxgf ?=@,&)).– sf b/n]] lan k]z (&,@)).–
ug'k{ g]{_ ?=
ljljw vr{ -k|lt dlxgf a9Ldf ?=%,))).– INGO sf] lgod !,*),))) .–
adf]lhd vr{ u/L lan k]z ug'{kg]{_ ?=

clkm; cf]e/x]8 - lan k]z ug'{ gkg]{_ ?= @,%$,!)).–

hDdf vr{ ?= @$,%&,#))
lhG;Lsf] ¿kdf RofDa/sf] ;xeflutf x'g] ?= $,%),))).–
o; ;DaGwdf pQm INGO n] e'Qmfg ug]{ /sdsf ;DaGwdf lgDgfg';f/ x'G5 .
s/ 5'6 x'g] ;+:yfsf] ¿kdf btf{ ePsf] pQm INGO n] cfkm\gf] ;Dks{ sfof{no ;~rfng ug{
s/ 5'6 x'g] ;+:yfsf] ¿kdf btf{ gePsf] RofDa/ (NGO) nfO{{ e'QmfgL ubf{ ;f] INGO nfO{{
vr{sf] ;Ssn ekf{O{ k]z ug'{kg]{ e'QmfgLdf clu|d s/ s§L ug'{ kb}{g t/ vr{sf] ;f]wegf{ ubf{ jf
lx;fa km5\of]{}6 ubf{ ;Demf+}tf ug]{ csf]{ kIfn] cfos/ P]g, @)%* adf]lhd s/ s§L ug'{kg]{
e'QmfgL u/] gu/]sf] / u/]sf] eP ;f] e'QmfgLdf s/ s§L u/] gu/]sf] olsg ug'{k5{ . ;fy} s/ s§L
u/]sf] eP s/ s§L u/]sf] /sd /fh:jdf bflvnf u/]sf] lg:;f k]z u/fpg], s/ s§L gu/]sf] eP
s§L u/L /fh:jdf bflvnf u/fpg' k5{ . t/ r]Da/sf] ejgdf /x]sf sf]7f ef8fdf lnP afkt
r]Da/nfO{ e'QmfgL ul/g] 3/ ef8fdf s/ s§L ug'{k5{ .
lan k]z ug'{ gkg]{ clkm; cf]e/x]8 vr{sf] e'QmfgLdf eg] of] vr{ INGO sf] geO{
RofDa/sf] cfDbfgL ePsf]n] s/ 5'6 x'g] ;+:yfsf] ¿kdf btf{ gePsf] pQm RofDa/nfO{{
e'QmfgL ubf{ s/ s§L ug'{ k5{ .
pbfx/0f !^=@=!)M Dffgf}+ ul/aL lgjf/0fdf ;xof]u ug]{ p2]Zo eO{ s/ 5'6sf] k|df0fkq
k|fKt u/]sf] s'g} u}/ ;/sf/L ;+:yfnfO{{ s'g} cGt/f{li6«o u}/ ;/sf/L ;+:yfn] s'g} k|ltkmnsf]
cf; gu/L ul/aLsf] /]vfd'gL /x]sfsf] cfo j[l4 ;DaGwL tfnLd ;~rfng u/L lan
ekf{O{sf] cfwf/df lx;fa km5f}{6 ug]{ u/L Local Subsidy jf Consulting Contract sf]
¿kdf a9Ldf lgDgfg';f/sf] vr{ ug]{ u/L ;Demf}tf u/]sf] /x]5 M
sfof{no ;~rfng vr{ ?=^,#!,))).–
sfo{qmd ;~rfng vr{M ?=!,&^,))).–
l/;f];{ k;{gnfO{{ eQf ?=%),))).–
;xefuLnfO{{ oftfoft vr{ ?=!,))).–
xn ef8f ?=$,))).–
;xefuLnfO{{ vfgf vr{ ?=#),))).–
d;nGb nufot cGo vr{ ?=&!,))).–
6«]lgª Df]6]l/on pTkfbg ?=#,)),))).–
hDdf ?= !!,)&,))).–
pko'Q { m ;Demf+}tf adf]lhd s/ 5'6sf] k|df0fkq k|fKt NGO nfO{{ NGO sf] p2]Zo
cg';f/sf] sfo{ ug{ vr{ u/]sf] lan adf]lhd lx;fa km5\of}6{ u/L e'QmfgL ubf{ clu|d s/
s§L ug'{ kb}{g . t/, NGO n] vr{ ubf{ eg] cfos/ P]g, @)%* adf]lhd s/ s§L u/L

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 13

 e'QmfgL ug'{kg]{ /sddf s/ s§L ug'{ k5{ .
pbfx/0f !^=@=!!M dfgf}+, ufpF ;]jf kl/jf/ gfds u}x| ;/sf/L ;+:yf (NGO) n]
g]kfnu~hdf tflnd ;~rfng ug{sf] nflu sf7df8f}+ a:g] k/fdz{bftf xl/z dfy]dfnfO{{
lgDgfg';f/sf] vr{ ug]{ clVtof/L k|bfg u/L kfl/>lds tyf b}lgs eQf afx]ssf] lan
ekf{O{ k]z ePkl5 e'QmfgL lbg] u/L s/f/÷;Demf}tf u/]sf] /x]5 .
k|lt lbg kfl/>lds ?=%,))).– sf b/n] @ lbgsf] ?= !),))).–
sf7df8f}+–g]kfnu~h xjfO{ ef8f ?= (,))).–
:yflgo e|d0f vr{ ?= !,))).–
b}lgs eQf (TADA) ?= @,))).–
vfgf vr{ -a9Ldf k|lt lbg ?=%)).– sf b/n]_ ?= !,))).–
:6]zg/L -a9Ldf k|lt JolQm ?=%).– sf b/n]_ ?= @,))).–
;xefuLnfO{{ lbjf vfgf -a9Ldf k|lt JolQm ?=#)).– sf] #),))).–
b/n]_ ?=
xn ef8f ?= %,))).–
hDdf ?= ^),))).–
P]gsf] bkmf *( cg';f/ 7]Ssf jf s/f/ eGgfn] pQm bkmfdf lbOPsf] :ki6Ls/0f cg';f/
dfly pNn]v ul/Psf sfo{ ;DkGg u/L jf:tljs lan cg';f/ e'QmfgL ug{sf] nflu ul/Psf]
;Demf+}tf jf s/f/ gkg]{ x'Fbf bkmf *( cfs[i6 x'g] cj:yf b]lvb}+g . bkmf ** df pNn]v
ul/Psf e'QmfgLdWo] lgh xl/z dfy]dfn] k|fKt ug]{ k/fdz{ z'Ns afkt ?=!),))).–,
sf7df8f}+ g]kfnu~h xjfO{ ef8f ?=(,))).–,
:yfgLo e|d0f vr{ ?=!,))).–, b}lgs eQf ?=@,))).–, vfgf vr{ ?=!,))).– u/L x'g]
?=@#,))).– df !% k|ltztsf b/n] clu|d s/ ?=#,$%).– s§f ug'{ kg]{ x'G5 . k|:t't
pbfx/0fdf xl/z dfy]dfn] :6]zg/L, ;xefuLnfO{{ lbjf vfgf Pjd\ xn ef8f lan ekf{O{
k]z ug]{ clVtof/L dfq k|fKt u/]sf] / lghsf] k/fdz{ sfo{ ;Dkfbgsf] nflu lghsf] vr{
geO{ k/fdz{bftfsf] vr{ ePsf]n] ;f]df clu|d s/ s§L ug'{ kb}{+g . t/ olb lan ekf{O{ k]z
ug'{ gkg]{ u/L s'g} sfo{ ;~rfng ug{ s'g} ;Demf+}tf eO{ ;db/df e'QmfgL u/]sf] eP
To:tf] k'/} e'QmfgL /sddf clu|d s/ s§L ug'{ k5{ .
pbfx/0f !^=@=!@M dfgf}+, pbfx/0f !^=@=!! df plNnlvt tflnd ;~rfng ug{sf] nflu
lgh k/fdz{bftf xl/z dfy]dfnfO{{ lan ekf{O{ k]z ug'{ gkg]{ u/L ?=^),))).– df
s/f/÷;Demf}tf u/]sf] /x]5 eg] of] ?=^),))).– df g} clu|d s/ s§L ug'{ k5{ .
P]gsf] bkmf ** sf] pkbkmf -!_ df pNn]v eP adf]lhd nufgL jf k|ltkmnsf] e'QmfgLdf !%
k|ltztn] s/ s§L ug'{kg]{ pNn]v eP tfklg b]xfosf e'QmfgLdf b]xfosf b/n] s/ s§L ug'{
kg]{5 M–
cjsfz e'QmfgLdf s/ s§L M
cjsfz e'QmfgL eGgfn] k|fs[lts JolQmn] cjsfz lnPsf] cj:yfdf lghnfO{{ lbOg] e'QmfgL jf
k|fs[lts JolQmsf] d[To' ePsf] cj:yfdf lghsf] cfl>tnfO{{ lbOg] e'QmfgLnfO{{ hgfpF5 . o;

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 14

cy{df k|fs[lts JolQm s'g} sd{rf/L ePdf lghn] /f]huf/Laf6 cjsfz kfPsf] cj:yfdf jf
lghsf] d[To' ePsf] cj:yfdf lbOg] e'QmfgL cjsfz e'QmfgL x'G5 / ;f] JolQm s'g} Joj;foL jf
nufgLstf{ ePdf lghsf] pd]/ cG7fpGg jif{ k'u]df jf lghsf] d[To' ePdf jf lgh :yfoL ¿kdf
ckfË ePdf ul/g] e'QmfgL cjsfz e'QmfgL x'G5 . clu|d s/ s§L k|of]hgsf] nflu cjsfz
e'QmfgLnfO{{ lgDgfg';f/sf zLif{sdf ljefhg ug'{k5{ M
• g]kfn ;/sf/ jf :jLs[t cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgL,
• :jLs[t glnPsf] cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgL,
• cGo sf]ifaf6 ePsf] cjsfz e'QmfgL /
• cGo cjsfz e'QmfgL
**-!_-!_ g]kfn ;/sf/af6 ePsf] cjsfz e'QmfgL jf :jLs[t cjsfz sf]ifaf6 ePsf]]
of]ubfgdf cfwfl/t cjsfz e'QmfgLsf] xsdf bkmf ^% sf] pkbkmf -!_ sf] v08
-v_ adf]lhd u0fgf ul/Psf] nfedf kfFr k|ltztsf b/n],
g]kfn ;/sf/sf] ;]jfaf6 sfdbf/ jf sd{rf/Lsf] cjsfz x'Fbf ul/g] pkbfg, labf afktsf]
/sd nufotsf cjsfz e'QmfgLsf ;fy} :jLs[t cjsfz sf]ifaf6 of]ubfgdf cfwfl/t
e'QmfgL ubf{ ;f] e'QmfgL /sdsf] %) k|ltzt jf ?=% nfvdWo] h'g a9L x'G5 ;f] /sd 36fO{
afFsL x'g cfpg] nfedf % k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL lbg' kb{5 . o;
bkmfdf ePsf] Joj:yf adf]lhd g]kfn ;/sf/ / :jLs[t cjsfz sf]ifaf6 ePsf] of]ubfgdf
cfwfl/t x'g] e'QmfgL afx]s cGo afl;Gbf JolQmn] ug]{ cjsfz e'QmfgLdf eg]] !% k|ltztsf
b/n] s/ s§f u/L e'QmfgL lbg' kb{5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f !^=@=!#M dfgf}+, xl/ k|;fb sfkm\n] g]=a}+=ln=df @)$$ a}zfv ! ut] ;xfos:t/df
lgo'Qm ePsf /x]5g\ . lgh @)&% h]i7 ! ut] ;]jfaf6 lgj[Q eP . lgj[Q x'bF fsf cj:yfdf
lghn] lgDgfg';f/sf /sd k|fKt u/]sf /x]5g\ .
-!_ ;~ro sf]if @)%* r}q !* ut];Dd ;fFjf ?= $,)),)))÷–
-@_ ;~ro sf]if @)%* r}q !( ut] b]lv @)&% a}zfv
d;fGt ;Ddsf] ;fFjf ?= *,)),)))÷–
-#_ ;~ro sf]if @)%* r}q !* ut];Dd Aofh ?= !,%),)))÷–
-$_ ;~ro sf]if @)%* r}q !( ut] b]lv @)&% a}zfv
d;fGt;Ddsf] Aofh ?= !,%),)))÷–
;~rosf]if afkt hDdf k|fKt ug]{ /sd ?= !%,)),)))÷–
cfos/ lgodfjnL,@)%( sf] lgod @) sf] pklgod -^_-s_ cg';f/ lghsf] s/ 5'6 x'g]
/sdsf] u0fgf lgDgfg';f/ ug'{ kb{5 .
P]g nfu" x'g'eGbf k"j{sf] ;~rosf]if ;fFjf ?= $,)),)))÷–
P]g nfu" x'g'eGbf k"j{sf] ;~rosf]if Aofh ?= !,%),)))÷–
5'6 x'g] ;~ro sf]if /sd ?= %,%),)))÷–
P]g nfu" e};s] kZrftsf] cjsfz e'QmfgLsf] u0fgf lgDgfg';f/ ug'{kb{5 .
P]g nfu" kZrftsf] ;~rosf]if -cjsfz sf]if_ /sd ?= *,)),)))÷–

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 15

P]g nfu" kZrft ;~rosf]if -cjsfz sf]if_ df Aofh ?= !,%),)))÷–
hDdf ;~ro sf]if /sd ?= (,%),)))÷–
P]g nfu" e};s] kZrft ;~rosf]if /sd ;d]tnfO{{ cjsfz sf]if elgG5, olb pQm cjsfz
sf]if :jLs[t cjsfz sf]if ePsf] cj:yfdf ;f] sf]ifaf6 ul/g] e'QmfgLnfO{{ s/ k|of]hgsf]
nflu lgDgfg';f/ u0fgf ug'{kb{5 .
P]g nfu" ePkZrft :jLs[t cjsfz sf]ifaf6 k|fKt s'n /sd ?=(,%),)))÷–

P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/ nfe u0fgf ubf{ e'QmfgL /sdsf]
%)Ü jf ?=%,)),)))÷– dWo] h'g a9L x'G5 ;f] /sd 36fpg' kb{5, h; cg';f/,
-!_ e'QmfgL /sdsf] %)Ü n] x'g] /sd ?=$,&%,)))÷–
-@_ tf]lsPsf] /sd ?=%,)),)))÷–
P]g nfu" e};s] kZrft :jLs[t cjsfz sf]ifaf6 hDdf ?=(,%),)))÷– e'QmfgL k|fKt u/]sf]
t/ P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/ nfe u0fgf ubf{ ?=%,)),)))÷–
5'6 kfpg] ePsf]n] ;f] s§f u/L afFsL ?=$,%),)))÷– df P]gsf] bkmf ** sf] pkbkmf -!_-
!_ adf]lhd kfFr k|ltztsf b/n] s/ s§f u/L ;f] cjsfz sf]ifn] afFsL /sd lghnfO{{
e'QmfgL lbg' kb{5 .
pbfx/0f !^=@=!$M dfgf}+, dfly pbfx/0f g++ !^=@=!# df a}+ssf] sd{rf/L ljlgodfjnL
cg';f/ pkbfgsf] lgDgfg';f/ Joj:yf /x]5 .
% jif{ ;]jf cjlw k'/f ePsf nflu – k|lt jif{ ;]jf cjlw k"/fsf] nflu cfwf dlxgfsf]
tna
% jif{ eGbf a9L !) jif{;Dd – k|lt jif{ ;]jf cjlw k"/fsf] nflu Ps dlxgfsf]
tna
!) jif{ eGbf a9L !% jif{;Dd – k|lt jif{ ;]jf cjlw k"/fsf] nflu 8]9 dlxgfsf]
tna
!% jif{ eGbf a9L – k|lt jif{ ;]jf cjlw k"/fsf] nflu b'O{ dlxgfsf]
tna
;]jf lgj[Q x'Fbf lghsf] tna ?=$),))).– k|lt dlxgf /x]5 . lghsf] @)%* r}q !*
ut];Dd ^) lbg / lgj[Q x'Fbf !@) lbg 3/ labf kfs]sf] /x]5 . ;f] afkt ?=!,^),))).–
e'QmfgL k|fKt u/]sf /x]5g\ . lghsf] s/ u0fgf lgDgfg';f/ ug'{kb{5 .
pkbfg /sd e'QmfgL -#!=)* jif{sf] k|lt jif{ @ dlxgfsf] tna a/fa/_ @$,*^,$)) .–
cfos/ lgodfjnL, @)%(sf] lgod @) -^_ cg';f/ P]g k|f/De x'g'eGbf cufl8 / k5fl8sf]
;l~rt labf afktsf] /sd / kfs]sf] pkbfg lgDgfg';f/ u0fgf ug'{kb{5 . hDdf ;]jf
cjlw #! jif{ ! dlxgfdWo] @)%* r}q !* ut];Dd ;]jf cjlw !$ jif{ !! dlxgf !* lbg
– 3/ labf afkt k|fKt /sd ?= !,^),))).–
@)%* r}q !* ut];Ddsf] kfs]sf] labf ^) lbgsf] ?= *),))).–
ljbfafkt s/of]Uo cjsfz e'QmfgL -s_ ?= *),))).–
– pkbfg /sd ?= @$,*^,$)).–
@)%* r}q !* ut];Dd kfs]sf] pkbfg ?= -!!,(^,@$).–_

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 16

 -$),)))  !$=(%# jif{  @ dlxgfsf b/n]_
s/of]Uo cjsfz pkbfg -v_ ?= !@,(),!^).–
s/ k|of]hgsf] nflu cjsfz e'QmfgL -s±v_ ? !#,&),!^).–
pQm s/ k|of]hgsf] nflu u0fgf ul/Psf] cjsfz e'QmfgL ?=!#,&),!^).–df cfos/ P]g @)%*
sf] bkmf **-!_ cg';f/ !%Ü sf b/n] x'g] clu|d s/ s§L u/L e'QmfgL lbg' kb{5 . o;/L
clu|d s/ s§f u/L e'QmfgL k|fKt /sd P]gsf] bkmf (@ cg';f/ clGtd s/ s§L u/L k|fKt
ul/Psf] e'QmfgL x'g] x'Fbf P]gsf] bkmf *-#_ cg';f/ /f]huf/Lsf] cfo u0fgf ubf{ ;dfj]z ug'{
kb}{g . o;df lgod @) -^_ sf] v08 -s_ df P]g nfu" x'g'eGbf k"j{ kfs]sf] pkbfg / labf
afktsf] /sd cjsfz x'Fbfsf cj:yfdf dfq lx;fa lstfa u/L e'QmfgL ul/g] x'Fbf cjsfz
x'Fbfsf cj:yfdf vfOkfO{ cfPsf] tnaaf6 u0fgf u/L s/ 5'6 lbg' kb{5 .
t/, pQm e'QmfgL g]kfn ;/sf/af6 k|fKt ePsf] eP bkmf ^% sf] pkbkmf -!_ sf] v08 -v_
cg';f/ x'g cfpg] nfe cyf{t ?=% nfv jf krf; k|ltztdWo] h'g a9L x'G5 ;f] s6fO{
afFsL /sddf % k|ltztsf b/n] s/ s§L ug'{kg]{ x'G5 .

**-@_-u_ :jLs[t glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe /sdsf] kfFr k|ltzt .
g]kfn ;/sf/ jf :jLs[t cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgLdf s'n e'QmfgL /sdsf] %)
k|ltzt jf ?=% nfvdWo] h'g a9L x'G5 ;f] s6fO{ afFsL /xg cfPsf] /sd -nfe_df %
k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf ePsf] eP tfklg :jLs[lt glnPsf] cjsfz sf]ifaf6
nfe e'QmfgL ubf{ nfe /sdsf] % k|ltztn] s/ s§L ug'{kg]{ Joj:yf P]gsf] bkmf **-@_-u_
df /x]sf] 5 .
:jLs[t glnPsf] cjsfz sf]ifaf6 cjsfz e'QmfgL ubf{ k|fs[lts JolQm-lxtflwsf/L_n] u/]sf]
of]ubfgdf of]ubfg ubf{ s} cj:yfdf of]ubfg /sdnfO{{ cfodf ;dfj]z u/L s/ ltg'{kg]{
x'G5 . t;y{ o:tf] e'QmfgLsf] nfe u0fgf ubf{ cjsfz e'QmfgLsf] /sdaf6 ;f] k|fs[lts
JolQmn] klxn] s/ lt/]/ of]ubfg u/]sf] /sd 36fO{ afFsL /xg] /sd -nfe_ df % k|ltztsf
b/n] s/ s§L ug'{k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=!% dfgf}+, xl/ k|;fb sfkm\n] lxdfnog pBf]udf sfo{/t sd{rf/L /x]5g\ .
pQm pBf]un] jflif{s ¿kdf lghsf] gfddf s'g} :jLs[t glnPsf] cjsfz sf]ifdf ;]jf
lgj[t ePkl5 pkbfg lbg] k|of]hgsf] nflu jflif{s ?=!,)),))).– sf b/n] & jif{;Dd
of]ubfg ul/lbPsf] /x]5 . o;/L pkbfg sf]ifdf /sd of]ubfg ubf{ of]ubfg ul/Psf]
/sdnfO{{ lghsf] jflif{s /f]huf/Lsf] cfodf ;dfj]z ul/Psf] /x]5 . lgh ;]jf lgj[t
ePkl5 ;f] cjsfz sf]ifn] lghnfO{{ ?=!),)),))).– pkbfg e'QmfgL u/]sf] /x]5 . o;
cj:yfdf lghnfO{{ pkbfg e'QmfgL ubf{ lgDgfg';f/ s/sf] u0fgf ug'{k5{ .
hDdf pkbfg e'QmfgL -cfDbfgL_ ?= !),)),))).–
s/ lt/L of]ubfg u/]sf] /sd -vr{_ ?= &,)),))).–
nfe ?= #,)),))).–
cjsfz sf]ifn] e'QmfgL ug]{ pkbfgdf ?=#,)),))).– nfe x'g] x'Fbf ;f] /sdsf] %
k|ltztsf b/n] ?=!%,))).– s/ s§L u/L afFsL ?=(,*%,))).– dfq e'QmfgL ug'{k5{ .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 17

• cjsfz sf]ifafx]ssf cGo sf]ifaf6 cjsfz e'QmfgL ubf{ k|fs[lts JolQm -lxtflwsf/L_
n] s/ lt/]sf] /sd of]ubfg u/]sf] eP :jLs[t glnPsf] cjsfz sf]ifaf6 ul/g]
cjsfz e'QmfgL ;/x s/sf] u0fgf u/L afFsL /sd -nfe_ df !% k|ltztsf b/n] s/
s§L ug'k{ 5{ . t/, P]gsf] bkmf ^% sf] :ki6Ls/0fdf ePsf] k|ltaGwfTds jfSof+z
cg';f/, lxtflwsf/Lsf] of]ubfg gx'g] s'g} sf]if -gg\ sG6«La'6/L km08_af6 ePsf]
e'QmfgLnfO{{ :jLs[lt glnPsf] cjsfz sf]ifdf /x]sf] lxt afkt ePsf] nfe gdflgg]
x'bF f k|fs[lts JolQmsf] of]ubfg g} gePsf] sf]ifaf6 cjsfz e'QmfgL ePsf] eP To:tf]
cjsfz e'QmfgLsf] s'n /sddf !% k|ltztsf b/n] s/ s§L ug'k{ 5{ . of] Joj:yfnfO{{
tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f !^=@=!^ dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf sfo{/t sd{rf/L /x]5g\ .
pQm a}+sn] sd{rf/L sNof0fsf] nflu a}+sdf sf]if :yfkgf u/L jflif{s ¿kdf lglZrt
/sd hDdf ug]{ u/]sf] /x]5 . ;f] a}+ssf] cfGtl/s ljlgodfjnL cg';f/ sd{rf/L cjsfz
ePdf ;f] sf]ifaf6 ljlgodfjnLdf tf]lsP jdf]lhdsf] /sd sd{rf/LnfO{{ e'QmfgL ul/g]
/x]5 . of] Joj:yf cg';f/ lgh xl/ k|;fb sfkm\n]n] ;]jf lgj[t eP kl5 ?=^,)),))).–
k|fKt ug]{ /x]5g\ eg] lghnfO{{ of] /sd e'QmfgL ubf{ ?=^,)),))). –sf] !% k|ltztsf
b/n] ?=(),))).– s/ s§L u/L afFsL ?=%,!),))).– lghnfO{{ e'QmfgL ug'{k5{ .
• s'g} k|fs[lts JolQm ;]jf lgj[t ePsf] sf/0fn] lghnfO{{ /f]huf/bftfn] dfly pNn]v
ul/P adf]lhdsf] s'g} lghL sf]ifaf6 cjsfz e'QmfgL lbg ;S5 . o;sf] ;fy} Psd'i7
¿kdf pkbfg, ;l~rt labf afktsf] /sd, ;l~rt cf}ifwf]krf/ afktsf] /sd cflbsf
;fy} lgoldt ¿kdf lgj[lQe/0f klg lbg ;S5 . o:tf] cj:yfdf /f]huf/bftfn] Psd'i7
lbg] e'QmfgL / lgoldt ¿kdf lbg] e'QmfgLnfO{{ 5'6\ofpg' k5{ . Psd'i7 lbg] e'QmfgL
cyf{t\ pkbfg, ;l~rt labf afktsf] /sd, ;l~rt cf}ifwf]krf/ afktsf] /sd cflbsf]
e'QmfgLdf s'n e'QmfgLsf] !% k|ltztsf b/n] s/ s§L ug'{ k5{ eg] lgoldt ¿kdf
lbO/xg] lgj[lQe/0fnfO{{ /f]huf/Lsf] cfo ;/x u0fgf u/L ;f]xL adf]lhd s/ s§L ug'{
k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=!& dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )%( ;fnb]lv sfo{/t
sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ pkbfgsf] ¿kdf Psd'i7
¿kdf ?=^,)),))).– e'QmfgL ug'{kg]{ /x]5 eg] lghnfO{{ of] /sd e'QmfgL ubf{
?=^,)),))).– sf] !% k|ltztsf b/n] ?=(),))).– s/ s§L u/L afFsL ?=%,!),))).–
e'QmfgL ug'{k5{ .
pbfx/0f !^=@=!* dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )%( ;fnb]lv sfo{/t
sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ lghn] ;]jf cjlwdf pkef]u
gu/]sf] labf afkt ?=%),))).– / ;]jf cjlwdf pkef]u gu/]sf] cf}ifwf]krf/ vr{
afkt ?=!,)),))).– e'QmfgL ug'{kg]{ /x]5 eg] lghnfO{{ oL /sd e'QmfgL ubf{ !%
k|ltztsf b/n] s/ s§L u/L afFsL /sd e'QmfgL ug'{k5{ .
pbfx/0f !^=@=!(M dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )$) ;fnb]lv sfo{/t
sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ tf]lsPsf] /sd d[To'kof{Gt
dfl;s ¿kdf kfpg] u/L lgj[lQe/0f lbg] Joj:yf /x]5 . lgh @)&^ >fj0f ! ut]

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 18

;]jf lgj[t eP5g\ . lghn] ;f] jif{ dfl;s ?=%),))).– sf b/n] !# dlxgfsf] /sd
lgj[lQe/0f kfpg] /x]5g\ . ;f] cfojif{df >Ldltsf] s'g} cfo /x]g5 . lgh / lghsf]
>Ldltn] cf=j=@)&^.&& sf] nflu Pp6} k|fs[lts JolQm x'g 5gf}6 u/]sf /x]5g\ eg]
lghsf] s/sf] u0fgf lgDgfg';f/ ug'{ k5{ .
jflif{s lgj[lQe/0f cfo -%),)))!#_ ?= ^,%),))).–
lgj[lQe/0f cfo ePsf]n] yk 5'6 ;'ljwf afkt
36fpg kfpg] /sd -?=$,%),))).–sf] @%Ü n] x'g] /sd_?= -!,!@,%)).–_
bDktL 5'6 ?= -$,%),))).–_
afFsL s/of]Uo cfo ?= *&,%)).–
nfUg] s/ !)Ü n] ?= *,&%).–
dfl;s e'QmfgLdf s/ s§f -*,&%)÷!@_ ?=&@(.!^
pbfx/0f !^=@=@)M dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf @)$) ;fnb]lv sfo{/t
sd{rf/L /x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ tf]lsPsf] /sd d[To'kof{Gt
dfl;s ¿kdf kfpg] u/L lgj[Qe/0f lbg] Joj:yf /x]5 . lgh @)&^ >fj0f ! ut]
;]jf lgj[t eP5g\ . lghn] ;f] jif{ dfl;s ?=%),))).– sf b/n] !# dlxgfsf] /sd
lgj[Qe/0f kfpg] /x]5g\ . ;f] cfo jif{df >Ldltsf] cGo s'g} Joj;foaf6 ?=$ nfv
cfo /x]5 . lgh / lghsf] >Ldltn] cf=j=@)&^.&& sf] nflu Pp6} k|fs[lts JolQm x'g
5gf}6 u/]sf /x]5g\ eg] lghsf] s/sf] u0fgf lgDgfg';f/ ug'{ k5{ .
jflif{s lgj[Qe/0f cfo ?= ^,%),))).–
Jofj;flos cfo ?= $,)),))).–
hDdf cfo ?= !),%),))).–
cf=j=@)&^.&& df lgj[Qe/0f tyf Joj;fo b'j}df Ps k|ltzt s/ gnfUg] ePsfn]
?=$,%),))).– sf] @% k|ltztn] x'g] /sd 36fpg] ?= -!,!@,%)).–_
bDklQ 5'6 ?= -$,%),))).–_
afFsL s/of]Uo cfo ?= $,*&,%)).–
nfUg] s/M klxnf] ?=!,)),))).– df !) k|ltztn] ?= !),))).–
bf]>f] ?=@,)),))).– df @)Ü n]] ?= $),))).–
afFsL ?=!,*&,%)).– df #)Ü n] ?= %^,@%).–
hDdf nfUg] s/ ?= %^,@%).–
t/ lgj[te/0f e'QmfgL ug]{ JolQmn] eg] lgDgfg';f/ dfl;s s/ s§f ug'{ kb{5M
jflif{s lgj[Qe/0f cfo ?= ^,%),))).–

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 19

 hDdf /f]huf/Lsf] s/of]Uo cfo ?= ^,%),))).–
cf=j=@)&^.&& df Ps k|ltzt s/ gnfUg]
?=$,%),))).– sf] @% k|ltztn] x'g] /sd 36fpg] ?= -!,!@,%)).–_
afFsL s/of]Uo cfo ?= $,@),))).–
/f]huf/Lsf] afFsL s/of]Uo cfo ?= %,#&,%)).–
?=$,%),))).– ;Dd bDktL 5'6
/f]huf/Lsf] afFsL s/of]Uo cfo ?= *&,%)).–
nfUg] s/M !) k|ltztn] ?= *,&%).–
dfl;s s/ ?= &@(.!^
k'gZrM cfly{s P]g, @)&& af6 cg';"rL–! sf] bkmf ! sf] pkbkmf -(_ vf/]h ePsf]n]
cf=j=@)&&.&* b]lv pQm pkbkmfsf] lgj[Qe/0f cfodf yk 5'6 ;'ljwf kfpFb}g .
**-!_-@_afl;Gbf /f]huf/ sDkgLn] u}/ afl;Gbf JolQmnfO{{ e'QmfgL u/]sf] sldzgdf kfFr
k|ltztsf b/n],
/f]huf/ sDkgL -Manpower Agency) n] ljb]z l:yt cfkm\gf] :yfgLo Ph]06nfO{{ e'QmfgL
ug]{ sldzg o; cGtu{t kb{5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=@!M dfgf}+, Pe/]i6 Dofgkfj/ sDkgL -g]kfn_ k|f=ln=n] ljb]zl:yt u}/ afl;Gbf
JolQm Pe/]i6 O06/g]zgn Dofgkfj/ OGskf]{/]zg, bf]xfnfO{{ g]kfnL sfdbf/ stf/df cfk"lt{
u/] afkt g]kfnL sDkgLaf6 k|lt sfdbf/ US $ 100 sf b/n] sldzg lng] u/]sf] /x]5 .
pQm sldzg, cyf{t ?=&,%)).– -dfgf}+ US$ 1 = Rs 75_ df % k|ltztsf b/n] x'g cfpg]
?=#&%.– clu|d s/ s§f u/L afFsL x'g cfpg] ?=&,!@%.– sf] x'g] cd]l/sg 8n/ (%.–
e'QmfgL k7fpg' kg]{ x'G5 . o;/L ljlgdo b/ k|of]u ubf{ ;f] lbgsf] nflu g]kfn /fi6« a}+sn]
tf]s]sf] ljb]zL d'b|fsf] laqmL b/ k|of]u u/L ljb]zL d'b|f g]kfnL d'b|fdf kl/jt{g ug'{ kg]{5 .
**-!_-#_ jfo'ofgsf] lnh -k§f_ afktsf] /sd e'QmfgL ubf{ bz k|ltztsf b/n],
jfo'ofg lnh -k§f_ df lnO{ sf/f]af/ ug]{ afl;Gbf JolQmn] To:tf] lnh -k§f_ afktsf]
e'QmfgLdf bz k|ltztsf b/n] s/ s§f u/L e'QmfgL lbg' kb{5 . ;f] Joj:yf tnsf]
pbfx/0faf6 :ki6 ul/Psf] 5 M

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 20

 pbfx/0f !^=@=@@M dfgf}+, Pe/]i6 jfo' ;]jf lgudn] k|mfG;sf] Pp6f sDkgLaf6 k|lt 306f US $
3,000 Lease Rent ltg]{ u/L Pp6f hxfh lnhdf lnO{ ;~rfng ul/cfPsf] /x]5 . s'g} Ps
dlxgfdf lgudn] pQm hxfh #)) 306f ;~rfng u/]sf] /x]5 . lnhsf] zt{ adf]lhd US $
3,000 k|lt 306fsf b/n] #)) 306fsf] US $ 900,000 x'g cfpg] Lease Rent df bz
k|ltztsf b/n] cyf{t US $ 90,000 lgudn] ;f] lnh -k§f_ afkt s/ s§f u/L afFsL /sd ;f]
sDkgLnfO{{ e'QmfgL k7fpg' kb{5 . s/ bflvnf ug]{ k|of]hgsf] nflu o;/L ljlgdo b/ k|of]u
ubf{ ;f] lbgsf] nflu g]kfn /fi6« a}+sn] tf]s]sf] ljb]zL d'b|fsf] laqmL b/ k|of]u u/L ljb]zL d'b|f
g]kfnL d'b|fdf kl/jt{g ug'{ kg]{5 . cyf{t, e'QmfgLsf] ;dodf g]kfn /fi6« a}+sn] US$ 1 = Rs
75 sf] laqmL b/ tf]s]sf] /x]5 eg] lgudn] ?=^&,%),))).– clu|d s/ s§L u/L ;DalGwt
sfof{nodf bflvnf ug'{ kb{5 .
t/, ljQLo k§f cGtu{t s'g} jfo'ofg k§fdf lnOPsf] /x]5 eg] P]gsf] bkmf #@ adf]lhd u0fgf
ul/Psf] Aofh e'QmfgLdf o; bkmf adf]lhd !% k|ltztsf b/n] clu|d s/ s§L ug'{kb{5 .
**-!_-$_d"No clej[l4 s/df btf{ ePsf] ;]jfk|bfos afl;Gbf JolQm jf d"No clej[l4 s/
5'6sf] sf/f]af/ ug{] afl;Gbf lgsfonfO{{ e'QmfgL u/]sf] ;]jf z'Nsdf e'QmfgL /sdsf] Ps
bzdna kfFr k|ltztsf b/n]
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL–! df plNnlvt j:t' jf ;]jf afx]s cGo ;a} j:t'
jf ;]jfnfO{{ s/of]Uo j:t' tyf ;]jf egL kl/eflift ul/Psf] 5 . s/of]Uo j:t'sf] sf/f]af/
jflif{s krf; nfv ?k}ofFeGbf a9L, s/of]Uo ;]jfsf] sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L
/ s/of]Uo j:t' tyf ;]jfsf] ldl>t sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L ePdf To:tf]
sf/f]af/ ug{] k|To]s JolQm clgjfo{ ¿kdf d"No clej[l4 s/df btf{ x'g'kb{5 . o;/L d"No
clej[l4 s/df btf{ ePsf] ;]jfk|bfos afl;Gbf JolQmnfO{{ e'QmfgL u/]sf] ;]jf z'Nsdf Ps
bzdnj kfFr k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . o;sf] cnfjf cfly{s P]g, @)&! n]
bkmf **-!_-$_ df u/]sf] ;+zf]wg kZrft d"No clej[l4 s/ 5'6sf] sf/f]af/ ug]{ afl;Gbf
lgsfonfO{{ u/]sf] ;]jf z'Nssf] e'QmfgL /sddf ;d]t Ps bzdnj kfFr k|ltztsf b/n] s/
s§f ug'{ kg]{ Joj:yf u/]sf] 5 .
o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=@#M Rocy & Co. d"=c=s/df btf{ ePsf] Ps n]vf Joj;foL kmd{ /x]5 .
pQm kmd{n] Jacky & Sons Pvt. Ltd. nfO{{ k/fdz{ ;]jf pknAw u/fP afkt
?=@,)),))).– d"=c=s/ ?=@^,))).– ;lxt ?=@,@^,))).– sf] aLhs hf/L u/]sf] /x]5
eg] Jacky & Sons Pvt. Ltd. n] pQm /sd e'QmfgL lbFbf ;]jf z'Ns ?=@,)),))).– sf]
!=% k|ltztsf b/n] x'g] ?=#,))).– clu|d s/ s§f u/L afFsL x'g cfpg] ?=@,@#,))).–
Rocy & Co. nfO{{ e'QmfgL ug'{ kb{5 . Rocy & Co. o;/L >f]tdf sfl6Psf] s/ /sd
clu|d s/sf] ¿kdf bfaL ldnfg ug{ ;Sb5 . d"=c=s/df btf{ ePsf afl;Gbf JolQmnfO{{
;]jf z'Ns e'QmfgLdf clu|d s§L x'g] s/sf] b/ !=% k|ltzt ePsf]n] d"=c=s/df btf{
ePsf afl;Gbf k|fs[lts JolQm, afl;Gbf kmd{, afl;Gbf sDkgL jf h'g;'s} afl;Gbf
JolQmnfO{{ oxL b/n] clu|d s/ s§L ug'{ k5{{ .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 21

 pbfx/0f !^=@=@$M l8=la= sf]N8 :6f]/ k|f=ln=s[lif k}bfjf/sf] lzt e08f/0f ;]jf k|bfg u/L
cfPsf] /x]5 . lzt e08f/n] pknAw u/fpg] s[lif k}bfjf/ e08f/0f ;]jf d"=c=s/ P]gsf]
cg';r" L–! cGtu{t kg]{ x'Fbf ;f] sf]N8 :6f]/ d"=c=s/ k|of]hgsf] lgldQ btf{ ePsf] /x]g5 .
k|;fb kmn k|zf]wg pBf]un] cfkm\gf] kmnkm'nsf] df}Hbft l8=la=sf]N8 :6f]/ k|f=ln=df /fVg]
u/]sf] / ;f] afkt @)&! c;f]h dlxgfdf ;f] k|f=ln= nfO{{ ?=#),))).– sf] ;]jf z'Ns e'Qmfg
ug'{kg]{ /x]5 . k|;fb kmn k|zf]wg pBf]un] l8=la=sf]N8 :6f]/ k|f=ln=nfO{{ e'Qmfg u/]sf] pQm
;]jf z'Nsdf !=% k|ltztsf b/n] s/ s§L ug'{ kb{5 .
pbfx/0f !^=@=@% dfgf} vfkf{ l;d]G6 pBf]u k|f=ln=n] /fd l;d]G6 laqmL e08f/ k|f=ln nfO{
tf]lsPsf] l;d]G6 laqmLsf] nIo k"/f u/] afkt laqmL sldzg lbPsf] /x]5 . vfkf{ l;d]G6
pBf]u k|f=ln=n] /fd l;d]G6 laqmL e08f/ k|f=ln=nfO{ e'QmfgL lbg] laqmL sldzg /sddf d"No
clej[l4 s/ ;lxtsf] aLhs k|fKt u/]sf] ePklg cfos/ P]g, @)%* sf] bkmf ** sf]
pkbkmf -!_ adf]lhd !% k|ltztsf b/n] s/ s§L ug'{k5{ . lsgeg] /fd l;d]G6 laqmL
e08f/ k|f=ln d"No clej[l4 s/df btf{ eP tfklg lghn] ;]jf k|bfg u/]afkt k|fKt u/]sf]
/sd geO{ l;d]G6 laqmLsf] nIo k"/f u/] cg';f/ k|f]T;fxg afkt k|fKt u/]sf] /sd ePsfn]
bkmf ** sf] pkbkmf -!_ sf] k|ltaGwfTds jfSof+zsf] v08 -$_ adf]lhdsf] b/n] clu|d s/
s§L ug{ kfOb}g .
**-!_ sf] k|ltaGwfTds jfSof+zsf] v08 -%_ afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] ef8f
e'QmfgL u/]sf]df bz k|ltztsf b/n]
t/, d"No clej[l4 s/df btf{ eO{ ;jf/L ;fwg ef8fdf lbg] Joj;fo ug]{
JolQmnfO{{ To:tf] ;jf/L ;fwgsf] ef8f afkt e'QmfgL ug]{ /sddf Ps bzdnj kfFr
k|ltztn] s/ s§L ug'{ kg]{5 .
P]gsf] bkmf @ sf] v08 -;_ adf]lhd æef8fÆ eGgfn] 3/ axfn ;d]tsf d"t{
;DklQsf] axfn tyf k§f cGtu{t ul/Psf lk|ldod nufotsf ;a} e'QmfgL ;D´g'
k5{ .
t/ o; zAbn] k|fs[lts ;|f]t afkt ePsf] e'QmfgL jf Psnf}6L kmd{ afx]ssf]
k|fs[lts JolQmn] 3/ axfn afkt k|fKt u/]sf] /sdnfO{ hgfpg] 5}g .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=@^M dfgf}, cflb>L P08 sDkgLsf] :jfldTjdf kf]v/fsf] Go"/f]8df /x]sf] 3/
k|:t't sDkgLn] Joj;fo ;~rfng ug{sf] nflu dfl;s ?=%),))).– ef8f ltg]{ u/L /fd>L
k|f=ln=;Fu ;Demf}tf u/]sf] /x]5 . ;Demf}tf adf]lhd /fd>L k|f=ln=n] cflb>L P08 sDkgLnfO{{
3/ef8f afkt e'QmfgL ubf{ !) k|ltztsf b/n] clu|d s/ s§f u/L afFsL x'g cfpg] ?=
$%,))).– e'QmfgL ug'{ kb{5 .
pbfx/0f !^=@=@&M dfgf}, cflb>L P08 sDkgLn]] cfkm\gf] sDkgLsf] nflu cfjZos kmlg{r/
! dlxgfsf] ?=@%,))).– df ef8fdf lnPsf /x]5g\ . o;/L kmlg{r/ ef8fdf lnP afkt
e'QmfgL ul/g] /sd ?=@%,))).– df !) k|ltztsf b/n] clu|d s/ s§f u/L afFsL x'g
cfpg] ?=@@,%)).– e'QmfgL ug'{ kb{5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 22

 pbfx/0f !^=@=@*M dfgf}, cflb>L P08 sDkgLn] cfkm\gf] sDkgLsf] Jofj;flos k|of]hgsf] nflu
bdg e]xLsn ;le{;]h k|f=ln=af6 ;jf/L ;fwg ef8fdf lng] u/]sf] /x]5g\ . pQm
k|f=ln=d"=c=s/ k|of]hgsf] nflu ;d]t btf{ ePsf] /x]5 . @)&^ c;f]h dlxgfdf ;jf/L ;fwg
ef8f afkt pQm k|f=ln=n] ?=#),))).– / o;sf] cnfjf 8«fO{e/ tyf cGo ;]jfafkt yk
?=@),))).– u/L hDdf ?=%),))).– sf] d"=c=s/ aLhs hf/L u/]sf] /x]5 . pQm sDkgLn]
e'Qmfg ug'{kg]{ hDdf ?=%),))).– -d"=c=s/ afx]s_ e'QmfgL ubf{ !=% k|ltztn] cyf{t
?=&%).–clu|d s/ s§f u/L ;f] k|f=ln=nfO{{ e'Qmfg ug'{ kb{5 .
pbfx/0f !^=@=@(M dfgf}, cflb>L P08 sDkgLn] cfkm\gf] sDkgLsf] Jofj;flos k|of]hgsf]
nflu bdg yfkfsf] :jfldTjdf /x]sf] ef8fdf btf{ ePsf] ;jf/L ;fwg ?=@%,))).– df
ef8fdf lnPsf /x]5g\ . pQm ef8f afktsf] e'QmfgLdf b'O{ bzdna kfFr k|ltztn] x'g]
/sd ?=^@%.– clu|d s/ s§L u/L lgh bdg yfkfnfO{ e'QmfgL ug'{kb{5 .
**-!_-%_-v_ k|fs[lts JolQmn] 3/ axfn afkt k|fKt u/]sf] /sddf s/s§L ug'{ kg]{5}g .
cfly{s P]g, @)&% n] cfos/ P]g @)%* df bkmf **-!_-%_-v_ yk u/]sf] / ;f] adf]lhd
Psnf}6L kmd{ afx]ssf] k|fs[lts JolQm (Individuals) n] 3/ axfn afkt k|fKt u/]sf] /sddf
s/s§L ug'{ gkg]{ Joj:yf u/]sf] 5 . o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=#)M dfgf}, cflb>L P08 sDkgLn] kf]v/fsf] Go"/f]8df Joj;fo ;~rfng ug{sf]
nflu dfl;s ?=%),))).– ef8f ltg]{ u/L 3/wgL >L ul/abfz;Fu ;Demf}tf u/]sf] /x]5 .
;Demf}tf adf]lhd k|:t't sDkgLn] ul/abfznfO{{ 3/ef8f e'QmfgL ubf{ clu|d s/ s§f ug'{ kb]{}g .
**-!_-^_ ;fd"lxs nufgL sf]if -Do"Ro'cn km08_af6 k|fs[lts JolQmnfO{{ ljt/0f ul/g]
k|ltkmn /sd e'QmfgLdf kfFr k|ltztsf b/n] .
cfly{s P]g, @)&) n] cfos/ P]g, @)%* df bkmf **-!_-^_ yk u/]sf] / ;f] adf]lhd ePsf]
;+zf]wgkZrft ;fd"lxs nufgL sf]if -Do"Ro'cn km08_af6 k|fs[lts JolQmnfO{{ ljt/0f ul/g]
k|ltkmn /sd e'QmfgLdf kfFr k|ltztsf b/n] s/ s§f ug'{kg]{ Joj:yf u/]sf] 5 . o;
;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=#!M uf]N8g Do"Ro'cn km08n] cfly{s jif{ @)&^ kf}if ^ ut] cfkm\gf
lxtflwsf/LnfO{{ !) k|ltztn] k|ltkmn ljt/0f u/]sf] /x]5 . o;/L ljt/0f ul/Psf]
k|ltkmndWo] k|fs[lts JolQmnfO{{ ljt/0f u/]sf] k|ltkmndf kfFr k|ltztsf b/n] s/ s§L
ug'k{ g]{ x'G5 . cGosf] xsdf eg] o:tf] k|ltkmnsf] e'QmfgLdf !% k|ltztsf b/n] s/ s§L
ug'k{ g]{ x'G5 .

**-!_-&_ afl;Gbf JolQmn] e"–pku|x, Aof08ljy, clK6sn kmfOj/, b'/;~rf/ ;DaGwL pks/0f
jf ljB't k|zf/0f nfOg k|of]u u/] afktsf] e'QmfgLdf bz k|ltztsf b/n] .
cfly{s P]g, @)&# n] cfos/ P]g, @)%* df bkmf **-!_-&_ yk u/]sf] / ;f] adf]lhd
afl;Gbf JolQmn] e"–pku|x, Aof08ljy, clK6sn kmfOj/, b'/;~rf/ ;DaGwL pks/0f jf ljB't
k|zf/0f nfOg k|of]u u/] afktsf] e'QmfgLdf bz k|ltztsf b/n] s/ s§f ug'{kg]{ Joj:yf
u/]sf] 5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 23

**-!_-*_ 9'jfgL ;]jf afktsf] tyf 9'jfgL ;fwg ef8fdf lbP afktsf] e'QmfgL /sddf b'O{
bzdnj kfFr k|ltztsf b/n] .

t/ d"No clej[l4 s/df bt{f eO{ 9'jfgL ;]jf k|bfg ug{] jf 9'jfgL ;fwg ef8fdf lbg]
Joj;fo ug{] JolQmnfO{ e'QmfgL ug{] /sddf Ps bzdnj kfFr k|ltztn] s/ s§L ug{'
kg{]5 .

9'jfgL ;]jf k|bfosn] dfnwgLsf] ;fdfg tf]lsPsf] uGtAodf k'¥ofP afktsf] ef8f e'QmfgLdf b'O{
bzdnj kfFr k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf cfly{s P]g, @)&% n] yk u/]sf] ;fy}
cfly{s P]g, @)&& n] 9'jfgL ;]jf tyf 9'jfgL ;fwg ef8fdf lbP afktsf] e'QmfgL /sddf b'O{
bzdnj kfFr k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf u/]sf] 5 . t/ d"No clej[l4 s/df bt{f
eO{ 9'jfgL ;]jf k|bfg ug{] jf 9'jfgL ;fwg ef8fdf lbg] Joj;fo ug{] JolQmnfO{ e'QmfgL ug{]
/sddf eg] Ps bzdnj kfFr k|ltztn] s/ s§L ug{' kb{5 .

**-!_-(_ afl;Gbf a}+Í tyf ljQLo ;+:yfn] g]kfn /fi6« a}Ín] tf]s]sf] If]qdf nufgL ug{ ljb]zL
a}Íaf6 ljb]zL d'›fdf lnPsf] C0f afktsf] Aofh e'QmfgL ubf{ bz k|ltztsf b/n] .

cfly{s P]g, @)&& n] cfos/ P]g, @)%* sf] bkmf **-!_-(_ yk u/]sf] Joj:yfsf ;DaGwdf
tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 .

pbfx/0f !^=@=#@M dfgf}+], City Commerce and Development Bank Ltd. n] g]kfn /fi6« a}+sn]
tf]s]sf] If]qdf nufgL ug{sf] nflu hfkfgsf] lgKkf]g a}+saf6 cd]l/sL 8n/ ! s/f]8 /sd %
k|ltzt jflif{s Aofh ltg]{ u/L % jif{sf] nflu C0f lnPsf] /x]5 . City Commerce and
Development Bank Ltd.n] lgKkf]g a}+snfO{ pQm C0f afktsf] Aofh e'QmfgL ubf{ Aofh e'QmfgL
/sdsf] !) k|ltztsf b/n] clu|d s/ s§L ug'{k5{ .

**-!_-!)_ pkef]Qmfn] j:t' tyf ;]jf vl/b ubf{ k|rlnt sfg'g adf]lhd e'QmfgL sf8{‚ O–dgL -
jfn]6_‚ df]jfOn a}+lsË h:tf ljB'tLo e'QmfgLsf pks/0faf6 e'QmfgL u/] afkt
k|bfg ul/g] k|f]T;fxg /sddf s/ s§L ug{'kg{] 5}g .
pkef]Qmfn] j:t' tyf ;]jf vl/b ubf{ sf8{‚ O–dgL -jfn]6_‚ df]jfOn a}+lsË h:tf ljB'tLo
e'QmfgLsf pks/0faf6 e'QmfgL u/] afkt k|bfg ul/g] k|f]T;fxg /sddf s/ s§L ug'{kg]{ 5}g
eGg] Joj:yf cfly{s P]g, @)&& n] yk u/]sf] . o; ;DaGwdf tnsf] pbfx/0faf6 :ki6
ul/Psf] 5 M
pbfx/0f !^=@=##M dfgf}, cflb>L P08 sDkgLn] l8kf6{d]G6 :6f]/ ;~rfng ug]{ /x]5 .
xg'dfgbfzn] pQm l8kf6{d]G6 :6f]/af6 ?=%),))).– sf] ;fdfg vl/bdf !# k|ltztn] x'g]
?=^,%)).– d"=c=s/ ;lxt ?=%^,%)).– ljB'tLo dfWodaf6 e'QmfgL ubf{ s/ /sdsf] bz
k|ltztn] x'g] ?=^%).–gub k|f]T;fxg :j¿k lghsf] a}+s vftfdf lkmtf{ u/]sf] /x]5 . o;/L
ljB'tLo dfWodaf6 j:t' vl/b afktsf] e'QmfgL x'Fbf xg'dfgbfznfO{ k|f]T;fxg :j¿k lkmtf{ lbPsf]
/sd ?=^%).– df cflb>L P08 sDkgLn] s/ s§L ug'{kb]{g .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 24

**-@_ afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] b]xfosf e'QmfgL ubf{ b]xfosf b/n]
s/s§L ug'{ kg]{5 M–
**-@_-s_ nfef+z e'QmfgL u/]sf]df e'QmfgL /sdsf] kfFr k|ltzt,
s'g} klg sDkgLn] cfkm\gf c+lzof/ jf ;fem]bf/L kmd{n] cfk\mgf ;fem]bf/nfO{{ nfef+z 3f]if0ff
ubf{ ;fwf/0f ;ef jf ;fem]bf/sf] a}7sn] cg'df]bg ul/;s]kl5 dfq} sDkgL jf ;fem]bf/
kmd{sf] bfloTj l;h{gf x'g] ub{5 . nfef+z e'QmfgL ubf{ afl;Gbf JolQm jf u}/ afl;Gbf JolQm
h;nfO{{ e'QmfgL u/] tfklg % k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL ug'{ kb{5 . nfef+z
eGgfn] gub nfef+z jf af]g; z]o/ ljt/0f u/]sf]nfO{{ klg a'lemG5 . P]gsf] bkmf %# cg';f/
lgsfoaf6 ul/g] d'gfkmfsf] k'FhLs/0fnfO{{ ljt/0f dflgg] / P]gsf] bkmf %$ cg';f/ sDkgLaf6
To:tf] ljt/0fdf nfef+z s/ nfUg] Joj:yf ePsf] x'Fbf af]g; z]o/ ljt/0f klg d'gfkmfsf]
k'FhLs/0f ePsf] x'Fbf nfef+z s/ nfUb5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6
ul/Psf]5 M
pbfx/0f !^=@=#$M dfgf}+, cflb>L P08 sDkgL lnld6]8sf] @)&^ dfu{ @* ut] a;]sf]
;fwf/0f ;efn] @)&%.&^ sf] d'gfkmfaf6 z]o/ k'FhLsf] !) k|ltztsf b/n] x'g]
?=%),))).– gub nfef+z tyf @) k|ltztsf b/n] x'g] ?=!,)),))).– af]g; z]o/
lat/0f ug]{ lg0f{o u/]sf] /x]5 . o; cj:yfdf ?=!,%),))).– nfO{{ g} hDdf ljt/0f
cyf{t nfef+z dflgG5 / ;fwf/0f ;efn] lg0f{o u/]sf] ldlt @)&^ dfu{ @* ut]nfO{{
e'QmfgL ldlt dflgG5 . ;f]xL adf]lhd hDdf nfef+z ?=!,%),))).– sf] % k|ltztn] x'g]
?=&,%)).– ;f] sDkgLsf] @)&^ dfu{ dlxgfsf] nfef+z afkt clu|d s/ s§L ug]{ bfloTj
x'g]5 .
pbfx/0f !^=@=#%M dfgf}+, cflb>L P08 ;fem]bf/L kmd{sf] @)&^ dfu{ @* ut] a;]sf]
;fem]bf/L ;efn] @)&%.&^ sf] d'gfkmfaf6 ?=!,%),))).– ;fem]bf/sf] nufgLsf]
cg'kftdf nfef+z ljt/0f ug]{ lg0f{o u/]sf] /x]5 . o;/L pQm kmd{n] ljt/0f u/]sf]
d'gfkmfdf % k|ltztn] x'g] s/, cyf{t ?=&,%)).– ;f] kmd{sf] @)&^ dfu{ dlxgfsf]
nfef+z afkt clu|d s/ s§L ug]{ bfloTj x'g]5 .
pbfx/0f !^=@=#^M dfgf}+, cflb>L P08 sDkgL lnld6]8sf] cfly{s jif{ @)&%.&^ df
cfkm\gf z]o/wgLnfO{{ gub nfef+z ljt/0f gu/L ?=(,%)).– d"No kg]{ 38L ljt/0f u/]sf]
/x]5 . o;/L sDkgLn] s'g} k|ltkmn k|fKt g} gu/L lxtflwsf/LnfO{{ ul/Psf] e'QmfgL P]gsf]
bkmf %# adf]lhd nfef+z dflgg]5 . o;/L ul/Psf] ljt/0f s/ s§L kl5sf] nfef+z
e'QmfgL -cyf{t(%Ü_ dflgg] x'Fbf o;/L nfef+z dflgPsf] /sd -(,%))÷(%X%Ü =
?=!),))).–_ sf] % k|ltztn] x'g] /sd ?=%)).– bflvnf ug'{ ;f] sDkgLsf] bfloTj
x'g]5 .
**-@_-v_ nufgL aLdfsf] nfe e'QmfgL ubf{ e'QmfgL /sdsf] kfFr k|ltzt, jf
nufgL aLdf jf hLjg aLdf jf % jif{eGbf a9L hf]lvd bfloTj Joxf]g]{ aLdf u/]sf] / To:tf]
aLdfaf6 k|fKt ug]{ e'QmfgLdf cfkm"n] lk|ldod afkt lt/]sf] /sd s§f u/L x'g cfpg]
/sdnfO{{ nfe elgG5 . o;/L u0fgf ul/Psf] nfe /sd e'QmfgL ubf{sf cj:yfdf %

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 25

k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL lbg' kb{5 . ;f] Joj:yfsf ;DaGwdf tnsf]
pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=#&M dfgf}+, k"0f{tfn] cfkm\gf] hLjg aLdf g]kfn hLjg aLdf ;+:yfgdf
u/fPsL /lx5g\ . lghsf] Policy Amount (Sum Insurred) ?=*,)),))).– sf] lk|ldod
afkt jflif{s ?=$),))).– ltg]{ u/]sL /lxl5g\ . pQm kf]ln;L cjlw ;dfKt x'Fbf;Dd
lghn] lk|ldod afkt ?=^,)),))).– e'Qmfg u/L ;s]sL /lxl5g\ . g]kfn hLjg aLdf
;+:yfgaf6 pQm Policy Mature ePkl5 lghn] ?=!@,)),))).– kfpg] b]lvof] . o:tf]
/sd e'QmfgL lbFbf ;+:yfgn] nfe u0fgf ubf{ ?=^,)),))).–-!@,)),))) – ^,)),)))_ df
% k|ltztsf b/n] x'g] ?=#),))).– clu|d s/ s§f u/L afFsL x'g cfpg] ?=!!,&),))).–
e'QmfgL lbg' kb{5 . o;/L clu|d s/ s§L u/L k|fKt ul/Psf] e'QmfgL /sd ?=!! nfv &)
xhf/nfO{{ k"0f{tfn] cfkm\gf] cGo cfodf ;dfj]z eg] ug'{ kb}{g .
pbfx/0f !^=@=#*M dfgf}+, ;hu ;fksf]6fn] Accidental Insurance kf]ln;L g]kfn hLjg
aLdf ;+:yfgaf6 vl/b u/]sf /x]5g\ / lgoldt ¿kdf lk|ldod e'QmfgL ul/cfPsf /x]5g\
. kf]ln;L vl/b u/]sf] t]>f] jif{ lghsf] b'3{6gf eO{ xft efFlrP5 . pQm aLdf sDkgLn]
IftLk"lt{ afkt ?=%),))).– lghnfO{{ e'QmfgL lbPsf] /x]5 . o;/L aLdf e'QmfgL k|fKt
u/]sf] ;do;Dd lghn] ?=@),))).– ;f] kf]ln;L afkt lk|ldod bflvnf u/]sf /x]5g\ .
o:tf] Ifltk"lt{ afkt k|fKt /sd bkmf #! adf]lhd s/ gnfUg] x'Fbf e'QmfgLdf bkmf **
adf]lhd clu|d s/ s§L ug'{ kb}{g .
**-@_-u_ :jLs[lt glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe /sdsf] kfFr k|ltzt .
:jLs[lt glnPsf] cjsfz sf]ifaf6 ul/g] nfesf] e'QmfgLdf % k|ltztsf b/n] clu|d s/ s§f
u/L afFsL /sd e'QmfgL ug'{ kb{5 . ;f] ;DaGwdf tn plNnlvt pbfx/0faf6 :ki6 ul/Psf]
5M
pbfx/0f !^=@=#(M dfgf}+, xl/ sfkm\n]n] cjsfz of]ubfg ul/cfPsf] cjsfz sf]if, P]g
nfu" e};s]kZrft olb :jLs[lt glnPsf] cjsfz sf]if ePsf] cj:Yffdf e'QmfgL k|fKt
u/]sf] /sd / ;f] sf]ifdf of]ubfg u/]sf] /sdsf] km/s /sddf lgDgfg';f/ c:jLs[t
cjsfz sf]ifn] clu|d s/ s§f ug'{ kb{5 .
-!_ ;~ro sf]if – @)%* r}q !( ut]b]lv
a}zfv d;fGt @)^) ;Ddsf] ;fFjf ?============ $,%),)))÷–
-@_ P]= cjlwdf ;~ro sf]ifsf] /sddf Aofh ?= ================= %),)))÷–
hDdf e'QmfgL /sd ?= %,)),)))÷–
dfgf}+,pQm ;fFjf /sddWo] lgh xl/ sfkm\n]sf] cfkm\gf] of]ubfg /sd
?=$,%),))).– /x]5 .
-!_ e'QmfgL x'g] /sd ?=%,)),)))÷–
-@_ pQm sf]ifdf cfkm\gf] of]ubfg /sd ?=$,%),)))÷–
s/ k|of]hgsf] nflu nfe ?=%),)))÷–
P]gsf] bkmf ** -@_-u_ cg';f/ e'QmfgL ubf{ % k|ltztsf b/n] x'g] ?=@,%)).– clu|d

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 26

 s/ s§f u/L afFsL /sd ?=$,(&,%)).– e'QmfgL ug'{kb{5 .
**-#_pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg afl;Gbf a}+s, ljQLo ;+:yf, ;xsf/L
jf C0fkq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg'g adf]lhd ;"lrs[t ePsf sDkgLn]
s'g} k|fs[lts JolQmnfO{{ lgIf]k, C0fkq, l8j]Gr/ tyf ;/sf/L a08 afkt b]xfo adf]lhdsf]
Aofh jf Aofh afktsf] s'g} /sd e'QmfgL lbFbf s'n e'QmfgL /sddf kfFr k|ltztsf b/n] s/
s§L ug'{ kg]{5 M–
-s_ g]kfndf ;|f]t ePsf], /
-v_ Joj;fo ;~rfng;Fu ;DAflGwt gePsf] .
s'g} klg k|fs[lts JolQmnfO{{ afl;Gbf a}+s tyf ljQLo ;+:yf, ;xsf/L jf C0fkq hf/L ug]{
lgsfo jf Stock Exchange df ;"rLs[t ePsf sDkgLn] lgIf]k, C0fkq jf l8a]Gr/ jf
;/sf/L a08 afkt ltl/g] Aofh /sd e'QmfgL ubf{ e'QmfgL /sddf % k|ltztsf b/n]
clu|d s/ s§f u/L afFsL /sd e'QmfgL lbg' kb{5 . t/ k|fs[lts JolQmafx]s cGo
lgsfonfO{{ ul/g] -dfly pNn]v ul/Psf ;+:yfn]_ Aofh e'QmfgLdf eg] !% k|ltztsf b/n]
clu|d s/ s§f u/L e'QmfgL lbg' kb{5 . oxfF a}+s tyf ljQLo ;+:yf eGgfn] a}+s tyf ljQLo
;+:yf P]g, @)&# cg';f/ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf @ sf] v08 -5_ cg';f/ s[lif,
;xsf/L, pBf]u jf cGo s'g} vf; cfly{s k|of]hgsf nflu shf{ lbg] jf ;j{;fwf/0faf6
lgIf]k ;+sng ug]{ p2]Zon] k|rlnt sfg'g adf]lhd :yfkgf ePsf] ljQLo ;+:yf ;Demg'
kb{5 / ;f] zAbn] g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L ljQLo ;+:yf egL
tf]lslbPsf] ;+:yf ;d]tnfO{{ hgfpF5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6
ul/Psf]5 M
pbfx/0f !^=@=$)M dfgf}+, lxdfnog O{Gkmf]6]s ln=Nepal Stock Exchange Ltd. df
;"lrs[t sDkgL /x]5 . pQm sDkgLn] k'FhL h'6fpg] qmddf !) k|ltzt Aofh b/sf]
C0fkq hf/L u/]sf] /x]5 . lbkLsfn] ?=%,)),))).– sf] To:tf] C0fkq vl/b u/]sL
/lx5g\ . ABC & Co. n] ?=@),)),))).– sf] C0fkq vl/b u/]sf] /x]5 . ;f]
sDkgLn] pQm C0fkqsf] Aofh e'QmfgL ug]{ qmddf lbkLsfnfO{{ Aofh e'QmfgL ubf{
Aofh ?=%),))).– df % k|ltztsf b/n] x'g] ?=@,%)).– clu|d s/ s§f u/L afFsL
x'g cfpg] ?=$&,%)).– e'QmfgL ug'{ kb{5 . o;/L clu|d s/ s§f u/L k|fKt e'QmfgL
/sd P]gsf] bkmf (@ sf] pkbkmf -!_ sf] v08 -ª_ adf]lhd clGtd¿kdf s/ s§L
x'g] e'QmfgL ePsf] x'Fbf To:tf] /sdnfO{{ k'gM cfodf ;dfj]z ug'{ kb}{g . To:t}, ABC
& Co. n] k|fKt ug]{ Aofh cfDbfgL ?=@,)),))).– df P]gsf] bkmf ** pkbkmf -!_
cg';f/ !% k|ltztsf b/n] x'g] ?=#),))).– clu|d s/ s§f u/L afFsL x'g cfpg]
?=!,&),))).– e'QmfgL ug'{ kb{5 . o;/L s§f ul/Psf] clu|d s/ clGtd s/ s§f
gx'g] x'bF f ABC & Co. n] cfkm\gf] ltg'{kg]{ s/ bfloTjaf6 ldnfg ug{ ;Sg]5 . cyf{t
s'n Aofh ?=@,)),))).– nfO{{ cfkm\gf] gfkmf–gf]S;fg vftfdf cfDbfgL b]vfpg' kb{5
eg] ?=#),))).– nfO{{ clu|d s/sf] ¿kdf jf;nftdf b]vfpg' kb{5 .
**-$_ pkbkmf -!_, -@_ / -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf e'QmfgL
ubf{ of] bkmf nfu" x'g] 5}g M–

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 27

dfly pNn]v ul/Psf ljleGg e'QmfgLdf clu|d s/ s§f u/L e'QmfgL ug'{kg]{ elgP tfklg
lgDgfg';f/sf e'QmfgLdf clu|d s/ s§f ug'{ kb}{g .
**-$_-s_ k|fs[lts JolQmn] u/]sf] Joj;fo ;~rfng;Fu ;DalGwt afx]ssf cGo s'g} e'QmfgL,
k|fs[lts JolQmn] hUuf / ;f];Fu hl8t ;fdfg tyf pks/0f ef8fdf lnPafkt lt/]sf] ef8f
e'QmfgL jf k|fs[lts JolQmsf] cfkm\gf] Joj;fo;Fu ;DalGwt e'QmfgLdf s/ s§f ug'{kg]{ t/ cGo
e'QmfgLdf eg] s/ s§f ug'{ kb}{g . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=$!M dfgf}+, uf]ljGb eGg] JolQmn] cfkm\gf] 3/ lgdf{0f ug]{ qmddf gS;f
agfpgsf] nflu / 3/sf] lgdf{0f gx'Gh]n /]vb]v ug]{ u/L s[i0f zdf{ eGg] OlGhlgo/nfO{{
dfl;s ?=@),))).– k/fdz{ z'Ns afkt ltg]{ u/]sf /x]5g\ . o;/L e'QmfgL ul/g]
z'Nsdf clu|d s/ s§f ug'{ kb}{g . t/ lgh s[i0f zdf{n] o;/L k|fKt k/fdz{ z'NsnfO{{
eg] cfkm\gf] cfodf ;dfj]z ug'{ kb{5 .
**-$_-s!_ kqklqsfdf k|sflzt n]v /rgf afktsf] e'QmfgL
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=$@M dfgf}+, Zofd Ps k|fWofks x'g\ . lghn] s'g} klqsfdf cfly{s ljifodf
n]v /rgf k|sflzt u/] afkt ?=%,))).– k|fKt u/]sf /x]5g\ . pQm klqsfdf n]v /rgf
k|sflzt eP afktsf] e'QmfgL ubf{ e'QmfgL lbg] JolQmn] e'QmfgLdf s/ s§f ug'{ kb}{g .
t/ lgh k|fWofksn] o;/L k|fKt u/]sf] /sd lghn] cfo ljj/0f k]z ubf{ cfk\mgf]
cfodf ;dfj]z ug'{ kb{5 .
**-$_-v_ afl;Gbf a}+s jf c? afl;Gbf ljQLo ;+:yfnfO{{ lt/]sf] Aofh,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=$#M dfgf}+, P;\ P08 sDkgLn] City Commerce and Development Bank
Ltd. af6 Joj;fosf] nflu cfjZos kg]{ Working Capital sf] nflu ?=@ s/f]8 jflif{s
!) k|ltztsf b/n] Aofh ltg]{ u/L C0f lnPsf] /x]5 . pQm sDkgLn] jflif{s ?=@)
nfv Aofh ljQLo ;+:yfnfO{{ e'QmfgL u/]sf] /x]5 . o;/L ;f] sDkgLn] ljQLo ;+:yfnfO{{
e'QmfgL u/]sf] Aofh /sddf e'QmfgLdf s/ s§f ug'{ kb}{g .
**-$_-u_ s/ 5'6 kfPsf] e'QmfgL jf bkmf *& adf]lhd s/ s§L x'g'kg]{ e'QmfgL,
pbfx/0f !^=@=$$M dfgf}+, Poor & Support Ps d'gfkmf gsdfpg] u}/ ;/sf/L ;+:yf /x]5 .
o;n] cfkm\gf] ;+:yfsf] p2]Zo cg'¿k u|fdL0f e]usf lgd'vf hgtfsf] nflu lzIff k|bfg
ug{sf] nflu Donor af6 s'g} k|ltkmnsf] cf; gu/L ul/Psf] cg'bfg k|fKt u/L vr{ ug]{
ub{5 . pQm ;+:yfn] cfGtl/s /fh:j sfof{noaf6 s/ 5'6sf] k|df0fkq lnPsf] /x]5 . o;
cj:yfdf ;f] ;+:yfn] cg'bfg afkt k|fKt u/]sf] /sd P]gsf] bkmf !)-5_ cg';f/ s/ 5'6
x'g] /sd ePsf]n] cg'bfg lbg] JolQmn] ;f] /sddf s/ s§f ug'{ kb}{g . t/, s/ 5'6 gx'g]
/sd h:t} lgIf]k /sdsf] Aofh e'QmfgLdf eg] e'QmfgL lbg]n] >f]tdf s/ s§f ug'{ kb{5 .
**-$_-3_ qm]l86 sf8{ hf/L ug]{ a}+snfO{{ lt/]sf] O06/l/hgn O06/r]Gh z'Ns,

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 28

 pbfx/0f !^=@=$%M dfgf}+, National Bank Limited Ps Commercial Bank /x]5 . pQm
a}+sn] Master Card h:tf Credit Card ;~rfngdf NofPsf] /x]5 . a}+sn] o:tf] Credit
Card hf/L ug]{ Master Card International nfO{{ Master Card k|of]u u/]afkt lng]
z'Nssf] s]xL c+z e'QmfgL ug'{kg]{ x'G5 . o;/L ;]jf z'Ns afkt Master Card
International nfO{{ Transfer ul/g] /sddf e'QmfgLdf s/ s§f ug'{ kb}{g .
**-$_-ª_;fd'lxs nufgL sf]if -Do'r'cn km08_ nfO{{ e'QmfgL ul/Psf] nfef+z / Aofh .
cfly{s P]g, @)&) n] bkmf **-$_-ª_ yk u/]sf] / ;f] adf]lhddf u/]sf] ;+zf]wg kZrft ;fd"lxs
nufgL sf]if -Do'r'cn km08_nfO{{ e'QmfgL ug]{ nfef+z / Aofh e'QmfgLdf s/ s§f ug'{ gkg]{ Joj:yf
u/]sf] 5 . o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=$^M uf]N8g Do'r'cn km08n] g]kfn a}+s ln=df ?=! s/f]8 lgIf]k /fv]sf]
/x]5 . pQm a}+sn] ;f] Do"Ro'cn km08nfO{{ @)&! c;f]h d;fGtdf ?=% nfv Aofh e'Qmfg
ug'k{ g]{ /x]5 . pQm Aofh e'QmfgLdf s/ s§f ug'{ kb}{g .
!^=@=% cfsl:ds nfedf s/s§L
P]gsf] bkmf **s= adf]lhd cfsl:ds nfedf lgDgfg';f/ s/s§L ug'{ kb{5 M—
**s=-!_ cfsl:ds nfe afktsf] e'QmfgLdf kRrL; k|ltztsf b/n] s/s§L ug'{kg]{5 .
t/ ;flxTo, snf, ;+:s[lt, v]ns'b, kqsfl/tf, lj1fg, k|ljlw tyf ;fj{hlgs
k|zf;g If]qdf of]ubfg k'¥ofP afkt k|fKt x'g] /fli6«o / cGt/f{li6«o:t/sf
k'/:sf/df g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L cfsl:ds nfe s/
gnfUg] u/L 5'6 lbg ;Sg]5 .
**s=-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;flxTo, snf, ;+:s[lt, v]ns'b,
kqsfl/tf, lj1fg, k|ljlw tyf ;fj{hlgs k|zf;g If]qdf of]ubfg k'¥ofP afkt k|fKt
x'g] /fli6«o / cGt/f{li6«o:t/sf kfFr nfv ?k}ofF;Ddsf] k'/:sf/df cfsl:ds nfe
s/ nfUg] 5}g .
P]gsf] bkmf @ -h!_ df cfsl:ds nfenfO{{ lgDgfg';f/ kl/eflift u/]sf] 5 M
æcfsl:ds nfeÆ eGgfn] lr7\7f, pkxf/, k'/:sf/, alS;;, lhtf}/L jf cGo s'g} klg
cfsl:ds ¿kdf k|fKt x'g] nfe ;Demg' kb{5 .
nfe k|fKt x'g] lglZrttf geP tfklg k|fks JolQmsf] >d jf k'FhLsf] pkof]u gu/L k|fKt x'g]
lr7\7f, pkxf/, k'/:sf/ alS;;, lhtf}/L jf cGo /sdnfO{{ cfsl:ds nfe dflgG5 . P]gsf]
bkmf (@-!_-em_ adf]lhd o:tf] cfsl:ds nfedf x'g] s/ s§L /sd clGtd s/ s§L
dflgG5 .
pbfx/0f !^=@=$&M dfgf}+, lbks lg/f}nf eGg] JolQmn] Casino Nepal df h'jf v]n]sf
/x]5g\ / ?=!,)),))).– lht]sf /x]5g\ . o:tf] lhtf}/L /sddf Casino Nepal n] @%
k|ltzt cyf{t ?=@%,))).– e'QmfgLdf s/ s§f u/L afFsL ?=&%,))).– dfq lgh lbks
lg/f}nfnfO{{ e'QmfgL ug'{ kb{5 . P]gsf] bkmf (@ -!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g] s/
s§L /sd clGtd s/ s§L dflgG5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 29

 pbfx/0f !^=@=$*M dfgf}+, lbks sfo:y eGg] JolQmn] bz}+sf] ;dodf lr7\7f vl/b u/]sf]
/x]5 . lr7\7f vf]Nbf ;f] JolQmnfO{{ ?=!,)),))).– sf] lr7\7f k/]sf] /x]5 eg] pQm
JolQmnfO{{ e'QmfgL ubf{ @% k|ltztn] x'g] cyf{t ?=@%,))).– s/ s§f u/L afFsL
?=&%,))).– dfq e'QmfgL ug'{kb{5 . P]gsf] bkmf (@-!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g]
s/ s§L /sd clGtd s/ s§L dflgG5 .
!^=@=^ 7]Ssf jf s/f/sf] e'QmfgL ubf{ s/ s§L M
P]gsf] bkmf *( adf]lhd 7]Ssf jf s/f/sf] e'QmfgL ubf{ lgDgfg';f/ s/ s§L ug'{kg]{ x'G5 M
*(-!_ afl;Gbf JolQmn] 7]Ssf jf s/f/ afkt krf; xhf/ ?k}ofFeGbf a9Lsf] /sd e'QmfgL
lbFbf e'QmfgLsf] s'n /sddf Ps bzdna kfFr k|ltztsf b/n] s/s§L ug'{ kg]{5 .
*(-@_ pkbkmf -!_ df plNnlvt /sd olsg ug{ Pp6} s/f/ cGtu{t To:tf] JolQm jf
lghsf] ;Da4 JolQmaf6 ;f]xL s/f/ cGtu{t e'QmfgL kfpg] JolQm jf lghsf] ;Da4
JolQmnfO{{ ljutsf] bz lbgdf lbOPsf cGo s'g} e'QmfgLx? eP ;f] ;d]t hf]8L olsg
ug'{ kg]{5 .
s'g} klg afl;Gbf JolQmn] 7]Ssf jf s/f/ cGtu{t ?=%),))).– eGbf a9Lsf] /sd e'QmfgL
ubf{ e'QmfgL /sdsf] !=% k|ltztsf b/n] e'QmfgLdf s/ s§f u/L e'QmfgL ug'{ kb{5 / e'QmfgL
/sd jf s/f/ jf 7]Ssf /sd olsg ug]{ k|of]hgsf] nflu ;f]xL s/f/ cGtu{t e'QmfgL kfpg]
JolQm jf lghsf] ;Da4 JolQmnfO{{ ljut bz lbgdf lbOPsf cGo s'g} e'QmfgL eP ;f] ;d]t
hf]8L olsg ug'{ kb{5 . o; bkmfsf] k|of]hgsf] nflu æ7]Ssf jf s/f/Æ nfO{{ lgDgfg';f/ :ki6
kfl/Psf] 5 M–
o; bkmfsf] k|of]hgsf] nflu æ7]Ssf jf s/f/Æ eGgfn] s'g} j:t' jf >ldssf] cfk"lt{ jf d"t{
;DklQ jf ;+/rgfsf] lgdf{0f jf h8fg jf :yfkgf ug]{ ;DaGwdf ul/Psf] s/f/ jf ;Demf}tf
tyf ljefun] 7]Ssf jf s/f/ egL tf]s]sf] sfo{nfO{{ ;Demg' k5{ / To:tf] s/f/ jf ;Demf}tfn]
lgdf{0f jf h8fg jf :yfkgf;Fu ;DalGwt ;]jf ;d]tnfO{{ ;d]6]sf] eP ;f] ;]jf afktsf]
e'QmfgLnfO{ ;d]t hgfpF5 .
o;/L 7]Ssf jf s/f/df lgDg sf/f]af/ kb{5g\ M
• j:t' jf >ldssf] cfk"lt{,
• d"t{ ;DklQ jf ;+/rgfsf] lgdf{0f, h8fg jf :yfkgf -;DalGwt ;]jf ;d]t_ /
• ljefun] 7]Ssf jf s/f/ egL tf]s]sf sf/f]af/ .
o; ;DaGwdf P]gsf] bkmf ** adf]lhd ;]jf dflgPsf] e'QmfgL eg] 7]Ssf dflgb+}g . 7]Ssf
dflgg d'Vo ¿kn] cfk"lt{sf] Arrangement, Labor Supply, dfn;fdfgsf] cfk"lt{ jf
Tangible Assets lgdf{0f;Fu k|ToIf ;DalGwt x'g' kb{5 . ;f] Joj:yfsf ;DaGwdf tnsf]
pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=$(M dfgf}+, ABC & Co. n] CBS International af6 /fzg 7]Ssf afkt
?=%!,))).– k|fKt u/]sf /x]5g\ . o:tf] e'QmfgL ?=%),))).– eGbf a9L ePsf]n] k"/}
e'QmfgL /sddf s/ s§f ug'{ kb{5 . cyf{t, CBS International n] s'n 7]Ssf /sd
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 30
 ?=%!,))).– e'QmfgL lb+bf !=% k|ltztsf b/n] x'g] ?=&^%.–s/ s§f u/L afFsL x'g cfpg]
?=%),@#%.– ABC & Co. nfO{{ e'QmfgL lbg' kb{5 .
pbfx/0f !^=@=%)M dfgf}+, Zenith xf]6n k|f=ln=n] cfkm\gf] xf]6nnfO{{ jif{ lbgel/ cfjZos
kg]{ s'v'/fsf] df;' Haris Fresh House af6 vl/b ug]{ u/L ;Demf}tf u/]sf /x]5g\ . lgh
xf]6nn] df;' vl/b u/]afkt e'QmfgL lgDgfg';f/ lbPsf /x]5g\ .
@)^%.$.& ?=@%,))).–
@)^%.$.!@ ?=!),))).–
@)^%.$.!# ?=%,))).–
@)^%.$.!% ?=!),))).–
@)^%.$.!& ?=%,))).–
s/f/ cg';f/ ?=%),))).– olsg ug]{ k|of]hgsf] nflu e'QmfgL lbPsf] lbgb]lv ljut bz
lbgsf] e'QmfgL /sd hf]l8G5 .
e'QmfgL ldlt ljut bz lbg /sd ?=
@)^%.$.!& ) %,))).–
@)^%.$.!% @ !),))).–
@)^%.$.!# @ %,))).–
@)^%.$.!@ ! !),))).–
@)^%.$.& % @%,))).–
!) %%,))).–
hDdf
o;/L ljut bz lbgdf e'QmfgL u/]sf] /sd ?=%%,))).– df !=% k|ltztsf b/n] x'g] ?=
*@%.– e'QmfgLdf s/ s§f u/L e'QmfgL lbg' kb{5 .
*(-#_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} afl;Gbf JolQmn] s'g} 7]Ssf
jf s/f/ cGtu{t s'g} u}/ afl;Gbf JolStnfO{{ lbg] e'QmfgLaf6 b]xfo adf]lhd s/
s§L ug'{ kg]{5 M–
*(-#_-s_ 7]Ssf jf s/f/df kfFr k|ltzt
*(-#_-v_ u}/ afl;Gbf aLdf sDkgLnfO{{ lk|ldod e'QmfgL ubf{ jf u}/ afl;Gbf aLdf sDkgLaf6
k'gaL{df afkt k|fKt x'g] lk|ldod /sdaf6 lbOg] sldzgdf Ps bzdna kfFr
k|ltzt
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=%!M dfgf}+, g]kfn hLjg aLdf sDkgL ln=n] hfkfgL hLjg aLdf sDkgL;Fu
Reinsurance s/f/ u/]sf] /x]5 . cfly{s jif{ @)&^.&& df hfkfgL hLjg aLdf
sDkgLnfO{{ ?=!),)),))).– Reinsurance Premium e'Qmfg u/]sf] /x]5 eg] hfkfgL
hLjg aLdf sDkgL u}/ afl;Gbf aLdf sDkgL ePsf] sf/0f o:tf] e'QmfgL /sddf !=%
k|ltztsf b/n] x'g cfpg] /sd ?=!%,))).– e'QmfgLdf s/ s§f u/L afFsL /sd
?=(,*%,))).– e'QmfgL lbg' kb{5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 31

 *(-#_-u_ v08 -s_ jf -v_ df n]lvPb]lv afx]s ljefun] To:tf] afl;Gbf JolQmnfO{{ lnlvt
;"rgf lbPsf]df ;f] ;"rgfdf plNnlvt b/df .
dfly pkv08 -s_ jf -v_ afx]s u}/ afl;Gbf JolQmnfO{{ lbOg] e'QmfgLsf cGo cj:yfdf ljefun]
afl;Gbf e'QmfgLstf{nfO{{ lnlvt ;"rgf lbP adf]lhd s/ s§f u/L e'QmfgL ug'{ kb{5 .
*(-#s=_ pkef]Qmf ;ldltdfkm{t sfd u/fpg] u/L ul/Psf] krf; nfv ?k}ofFeGbf a9Lsf]
e'QmfgL /sddf Ps bzdna kfFr k|ltztsf b/n] s/s§L ug'{kg]{5 .
g]kfn ;/sf/, k|b]z ;/sf/ tyf :yfgLo txsf lgsfox?af6 pkef]Qmf ;ldlt u7g u/L pQm
pkef]Qmf ;ldlt dfkm{t sfd u/fpg] u/L krf; nfv ?k}ofFeGbf a9Lsf] e'QmfgL lbFbf e'QmfgL /sdsf]
!=% k|ltztsf b/n] s/s§L u/L afFsL /sd e'QmfgL lbg'k5{ .
*(-$_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf e'QmfgLsf xsdf of] bkmf
nfu" x'g] 5}g M–
-s_ Joj;fo ;~rfng ul//x]sf] afx]s cGo k|fs[lts JolQmnfO{ g]kfndf ;|f]t ePsf]
hUuf jf 3/ / 3/df hl8t ;fdfg tyf pks/0f afkt lt/]sf] ef8f afx]ssf]
cGo s'g} e'QmfgL,
-v_ s/ 5'6 lbOPsf e'QmfgL jf bkmf *&, ** jf **s= adf]lhd s/ s§L ug'{kg]{
e'QmfgL .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=@=%@M dfgf}+, uf]laGb eGg] JolQmn] cfkm\gf] 3/ ?=%) nfvdf lgdf{0f ug]{ u/L
lgdf{0f sDkgLnfO{{ 7]Ssf lbPsf] /x]5 . o;/L lbPsf] 7]Ssfsf] e'QmfgLdf lgh uf]ljGbn]
e'QmfgLdf s/ s§f ug'{ kb}{g . t/, ;f] lgdf{0f sDkgLn] o;/L 7]Ssf afkt k|fKt /sdnfO{{
eg] cfkm\gf] cfodf ;dfj]z ug'{ kb{5 .
pbfx/0f !^=@=%#M dfgf}+, g]kfn cjsfz sf]if, ljefuaf6 :jLs[t cjsfz sf]if /x]5 . pQm
sf]ifsf] lgIf]k z'e a}+s ln= df /x]5 . cjsfz sf]ifsf] Aofhdf cfo s/ gnfUg] ePsf] x'bF f
;f] a}+sn] pQm sf]ifnfO{{ e'QmfgL ug]{ Aofhdf s/ s§f ug'{ kb}{g .
s'g} e'QmfgL bkmf *& jf ** cGtu{t klg kg]{ / of] bkmf cGtu{t klg kg]{ b]lvPdf bkmf *&
jf ** cGtu{tsf] e'QmfgLdf s/ s§L ug'{ kg]{ b/ nfu" x'G5 .
!^=@=( s/ s§L ul/g' kg]{ b/ M
Afl;Gbf JolQmn] P]gsf] *&, **, **s= / *(, adf]lhd ul/g'kg]{ s/ s§Lsf b/ ;dli6utdf
tn tflnsfdf k|:t't ul/Psf] 5 .
cfslif{t x'g] e'QmfgLdf s/ s§L x'g] e'QmfgL e'QmfgLdf s/ clGtd
bkmf s§Lsf] b/ x'g]÷gx'g]
bkm *& -!_ /f]huf/Lsf] cfo cg';"rL –! sf] ;fdfGotofM
-kfl/>lds_ bkmf ! df x'g]
tf]lsPsf] b/n]

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 32

bkmf **-!_ ;fdfGo Aofh e'QmfgL !% k|ltzt gx'g]
bkmf **-!_ k|fs[lts >f]t, ef8f, /f]oN6L, ;]jf !% k|ltzt gx'g]
z'Ns, sldzg jf laqmL jf]g;,
cjsfz e'QmfgL cflb
bkmf **-!_ k6s] ¿kdf ul/Psf] cWofkg !% k|ltzt x'g]
bkmf (@-!_-h_ u/fP afktsf] e'QmfgL, k|Zgkq -k|lt a}7s aL;
tof/ u/] jf pQ/k'l:tsf hfFr xhf/ ?k}ofF;Dd_
u/] afktsf] e'QmfgL
bkmf **-!_-!_ g]kfn ;/sf/ jf :jLs[t cjsfz % k|ltzt x'g]
bkmf (@-!_-5_ sf]ifaf6 ePsf] of]ubfgdf -lgoldt
cfwfl/t cjsfz e'QmfgL ?= ¿kdf e'QmfgL
%,)),))).–jf e'QmfgL /sdsf] x'g]
%) k|ltztdWo] h'g a9L x'G5 ;f] lgj[Qe/0f
36fO{ afFsL /xg] e'QmfgLdf afx]s_
bkmf **-!_-@_ afl;Gbf /f]huf/ sDkgLn] u}/ % k|ltzt x'g]
bkmf (@-!_-r_ afl;Gbf JolQmnfO{{ e'QmfgL u/]sf]
sldzgdf
bkmf **-!_-#_ jfo'ofgsf] lnh -k§f_ afktsf] !) k|ltzt x'g] -
bkmf (@-!_-r_ /sd e'QmfgL u}/afl;Gbf
JolQmsf]
xsdf_
bkmf **-!_-$_ d"No clej[l4 s/df btf{ ePsf] !=% k|ltzt gx'g]
;]jfk|bfos afl;Gbf JolQmnfO{{
e'QmfgL u/]sf] ;]jf z'Nsdf jf
d"No clej[l4 s/ 5'6sf] sf/f]af/
ug{] afl;Gbf lgsfonfO{{ e'QmfgL
u/]sf] ;]jf z'Nsdf
bkmf **-!_-%_ Affl;Gbf JolQmn] g]kfndf ;|f]t !) k|ltzt gx'g]
ePsf] ef8f e'QmfgLdf
bkmf **-!_-%_- d"\No clej[l4 s/df btf{ eO{ !=% k|ltzt gx'g]
s_ ;jf/L ;fwg ef8fdf lbg]
Joj;fo ug]{ JolQmnfO{{ To:tf]
;jf/L ;fwgsf] ef8f afkt
e'QmfgL ug]{ /sd
bkmf **-!_-%_- k|fs[lts JolQmn] 3/ axfn s/ s§L ug'{gkg]{
v_ afkt k|fKt u/]sf] /sd

bkmf **-!_-&_ afl;Gbf JolQmn] e"–pku|x, !) k|ltzt gx'g]

Aof08ljy, clK6sn kmfOj/,
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 33
 b'/;~rf/ ;DaGwL pks/0f jf
ljB't k|zf/0f nfOg k|of]u
u/]afkt u/]sf] e'QmfgL
bkmf **-!_-^_ ;fd'lxs nufgL sf]if -Do'r'cn
km08_ af6 ljt/0f ul/g] k|ltkmn
bkmf (@-!_-`_ k|fs[lts JolQmnfO{{ % k|ltzt x'g]
cGo JolQmnfO{{ !% k|ltzt gx'g]
bkmf **-!_-*_ 9'jfgL ;]jf afktsf] tyf 9'jfgL @=% k|ltzt x'g]-k|fs[lts
;fwg ef8fdf lbP afktsf] JolQmsf]
e'QmfgL /sd xsdf_

bkmf **-!_-*_ d"No clej[l4 s/df btf{ eO{ !=% k|ltzt gx'g]
9'jfgL ;]jf k|bfg ug{] jf 9'jfgL
;fwg ef8fdf lbg] Joj;fo ug{]
JolQmnfO{ e'QmfgL ug{] /sd
bkmf**-!_-!)_ afl;Gbf a}+Í tyf ljQLo ;+:yfn] !) k|ltzt x'g]
g]kfn /fi6« a}Ín] tf]s]sf] If]qdf
nufgL ug{ ljb]zL a}Íaf6 ljb]zL
d'›fdf lnPsf] C0f afktsf]
Aofh e'QmfgL
bkmf**-!_-(_ pkef]Qmfn] j:t' tyf ;]jf vl/b s/ s§L ug'{gkg]{
ubf{ k|rlnt sfg'g adf]lhd
e'QmfgL sf8{‚ O–dgL -jfn]6_‚
df]jfOn a}+lsË h:tf ljB'tLo
e'QmfgLsf pks/0faf6 e'QmfgL
u/] afkt k|bfg ul/g] k|f]T;fxg
/sddf
bkmf **-@_-s_ sDkgL jf ;fem]bf/L kmd{n] % k|ltzt x'g]
bkmf (@-!_-s_ e'QmfgL u/]sf] nfef+z
bkmf **-@_-v_ nufgL aLdfsf] nfe e'QmfgL % k|ltzt x'g]
bkmf (@-!_-u_
bkmf **-@_-u_ :jLs[lt glnPsf] cjsfz % k|ltzt x'g]
bkmf (@-!_-3_ sf]ifaf6 nfesf] e'QmfgL
bkmf **-#_ g]kfndf ;|f]t ePsf] / Joj;fo % k|ltzt x'g]
bkmf (@-!_-ª_ ;~rfng;Fu ;DalGwt gePsf]
v08df afl;Gbf a}+s, ljQLo
;+:yf, ;xsf/L jf C0fkq hf/L
ug]{ cGo s'g} lgsfo jf k|rlnt
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 34
 sfg'g adf]lhd ;"lrs[t ePsf
sDkgLn] s'g} k|fs[lts JolQmnfO{{
lgIf]k, C0fkq, l8j]Gr/ tyf
;/sf/L a08 afkt e'Qmfg ug]{
Aofh
bkmf ** -!_ afl;Gbf a}+s, ljQLo ;+:yf, !% k|ltzt x'g]
bkmf (@-!_ -ª_ ;xsf/L jf C0fkq hf/L ug]{ cGo
s'g} lgsfo jf k|rlnt sfg'g
adf]lhd ;"lrs[t ePsf sDkgLn]
s/ 5'6 kfpg] ;+:yfnfO{ e'Qmfg
ug]{ Aofh
bkmf **-$_-s_ k|fs[lts JolQmn] u/]sf] Joj;fo s/ s§L ug'{
;~rfng;Fu ;DalGwt afx]ssf gkg]{
cGo s'g} e'QmfgL
bkmf **-$_-s!_ kqklqsfdf k|sflzt n]v /rgf s/ s§L ug'{ gkg]{
afktsf] e'QmfgL
bkmf **-$_-v_ afl;Gbf a}+s jf c? afl;Gbf s/ s§L ug'{ gkg]{
ljQLo ;+:yfnfO{{ lt/]sf] Aofh
bkmf **-$_-u_ s/ 5'6 kfPsf] e'QmfgL s/ s§L ug'{
gkg]{
bkmf **-$_-3_ qm]l86 sf8{ hf/L ug]{ a}+snfO{{ s/ s§L ug'{
lt/]sf] O06/l/hgn O06/r]Gh gkg]{
z'Ns
bkmf**-$_-ª _ ;fd'lxs nufgL sf]if -d'Ro"cn s/ s§L ug'{
km08_ nfO{{ e'QmfgL ul/Psf] gkg]{
nfef+z / Aofh
bkmf **s=-!_ cfsl:ds nfe @% k|ltzt x'g]
bkmf (@-!_-em_
bkmf **s=-@_ ;flxTo, snf, ;+:s[lt, v]ns'b, s/ s§L ug'{ s/ gnfUg]
bkmf (@-!_-em_ kqsl/tf, lj1fg, k|ljlw tyf gkg]{
;fj{hlgs k|zf;g If]qdf of]ubfg
k'¥ofP afkt k|fKt x'g] /fli6«o /
cGt/f{li6«o:t/sf kfFr nfv
?k}ofF;Ddsf] k'/:sf/
bkmf *(-!_ s/f/ jf 7]Ssf afkt ?= %),))) !=% k|ltzt gx'g]
eGbf a9L /sdsf] e'QmfgL
bkmf *(-#_-s_ u}/ afl;Gbf JolQmnfO{{ e'QmfgL x'g] % k|ltzt x'g]
jfo'ofg dd{t tyf cGo 7]Ssf jf
s/f/df
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 35
 bkmf *(-#_-v_ u}/ afl;Gbf JolQmnfO{{ e'QmfgL x'g] !=% k|ltzt x'g]
k"gla{df lk|ldod / u}/ afl;Gbf
aLdf sDkgLaf6 k'gaL{df afkt
k|fKt x'g] lk|ldod /sdaf6 lbOg]
sldzg
bkmf *(-#_-u_ u}/ afl;Gbf JolQmnfO{{ x'g] cGo ljefun] lnlvt x'g]
e'QmfgL ;"rgf lbP
adf]lhd
bkmf *(-#s=_ pkef]Qmf ;ldltdfkm{t sfd !=% k|ltzt gx'g]
u/fpg] u/L ul/Psf] krf; nfv
?k}ofFeGbf a9Lsf] e'QmfgL /sddf
!^=#= clGtd ¿kdf s/ s§L x'g] e'QmfgL M
P]gsf] bkmf (@ df clGtd ¿kdf s/ s§L x'g] e'QmfgL ;DaGwdf lgDgfg';f/ Joj:yf /x]sf]
5M
(@-!_ b]xfosf e'QmfgLnfO{{ clGtd ¿kdf s/ s§L x'g] e'QmfgL dflgg]5 M–
(@-!_-s_ afl;Gbf sDkgL jf ;fem]bf/L kmd{n] e'QmfgL u/]sf] nfef+z,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=#=!M dfgf}+, g]kfn j}b]lzs /f]huf/ k|f=ln=Ps afl;Gbf sDkgL /x]5 . pQm
sDkgLn] cf=j=@)^$.^% sf] d'gfkmfaf6 cfkm\gf] z]o/xf]N8/nfO{{ ?=^) k|lt z]o/sf] b/n]
nfef+zsf] 3f]if0ff u/]sf] /x]5 . pQm nfef+zdf ;f] sDkgLn] % k|ltztsf b/n] x'g] ?=#.–
k|lt z]o/ s/ s§L u/L ?=%&.– k|lt z]o/ z]o/xf]N8/nfO{{ e'QmfgL u/]sf] /x]5 eg] ;f]
nfef+z clGtd¿kdf s/ s§L ePsf] nfef+z dflgg]5 / z]o/xf]N8/n] ;f] nfef+z cfodf
;dfj]z ug'{ kb}{g .
pbfx/0f !^=#=@M dfgf}+, cflb>L P08 ;fem]bf/L kmd{sf] @)&% dfu{ @* ut] a;]sf]
;fem]bf/L ;efn] @)&$.&% sf] d'gfkmfaf6 ?=@,)),))).– ;fem]bf/sf] nufgLsf]
cg'kftdf nfef+z ljt/0f ug]{ lg0f{o u/]sf] /x]5 . pQm nfef+zdf pQm kmd{n] %
k|ltztsf b/n] x'g] ?=!),))).– ;fem]bf/x?af6 s/ s§L u/L afFsL ?=!,(),))).–
;fem]bf/x?nfO{{ e'QmfgL u/]sf] /x]5 eg] ;f] nfef+z clGtd ¿kdf s/ s§L ePsf]
nfef+z dflgg]5 / ;fem]bf/x?n] ;f] nfef+z cfodf ;dfj]z ug'{ kb}{g .
(@-!_-v_ Joj;fo ;~rfng ul//x]sf] afx]s cGo k|fs[lts JolQmnfO{{ g]kfndf ;|f]t ePsf]
hUuf jf 3/ / ;f];Fu ufFl;Psf h8fgx? / pks/0fx? afkt e'QmfgL u/]sf]
ef8f,
(@-!_-u_ afl;Gbf JolQmn] nufgL aLdf afkt e'QmfgL u/]sf] nfe,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=#=#M dfgf}+, k"0f{tfn] cfkm\gf] hLjg aLdf g]kfn hLjg aLdf ;+:yfgdf
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 36
 ?=*,)),))).–(Sum Insurred) sf] hLjg aLdf u/fPsL /lx5g\ . lghn] ;f] afkt jflif{s
?=$),))).– lk|ldod ltg]{ u/]sL /lxl5g\ . pQm kf]ln;L cjlw ;dfKt x'Fbf;Dd lghn]
lk|ldod afkt ?=^,)),))).– e'Qmfg ul/;s]sL /lxl5g\ . hLjg aLdf ;+:yfgaf6 pQm
Policy Mature ePkl5 lghn] ?=!@,)),))).– kfpg] b]lvof] . o:tf] /sd e'QmfgL lbFbf
;+:yfgn] nfe ?=^,)),))).–-!@,)),)))–^,)),)))_df % k|ltztsf b/n] x'g]
?=#),))).– e'QmfgLdf s/ s§f u/L afFsL x'g cfpg] ?=!!,&),))).– e'QmfgL lbg' kb{5 .
o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 / k"0f{tfn] ;f] /sdnfO{{ cfodf ;dfj]z ug'{
kb}{g . t/, o;/L nufgL aLdfsf] nfe u}/ afl;Gbf JolQmaf6 e'QmfgL k|fKt ePsf] v08df
eg] To:tf] nfenfO{{ cfodf ;dfj]z ug'{ kb{5 .
pbfx/0f !^=#=$M dfgf}+, ;hu dx/fn] ?=!) nfvsf] !) jif]{ aLdf u/fPsf /x]5g\ . kfFr
jif{sf] lgoldt lk|ldod jflif{s ?=! nfv ltl/;s]kl5 lghsf] d[To' eP5 . aLdf sDkgLn]
aLdf kf]ln;L cg';f/ ?=^ nfv %) xhf/ / aLdf+s ?=!) nfv e'QmfgL ug'{kg]{ olsg u/]5
. ;f] /sd e'QmfgL ubf{sf] nfe ?=!! nfv %) xhf/ -?=!^ nfv %) xhf/df lt/]sf]
lk|ldod ?=% nfv 36fpFbf_ nfe ePklg P]gsf] bkmf #! adf]lhd o:tf] lsl;dsf] cfodf
s/ gnfUg] Joj:yf ePsf] x'Fbf o; lsl;dsf] e'QmfgLdf s/ s6[L ug'{ kb}{g .
(@-!_-3_ afl;Gbf JolQmn] lt/]sf] :jLs[lt glnPsf] cjsfz sf]ifsf] lxt afkt e'QmfgL u/]sf]
nfe,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=#=%M dfgf}+, lbn]Gb| v8\sfn] cfkm\gf] cfoaf6 lgoldt ¿kn] laut jif{df
:jLs[lt glnPsf] cjsfz sf]ifdf /sd hDdf ub}{ cfPsf /x]5g\ . pQm sf]ifn] ldlt
@)^%.^.^ df lghnfO{{ hDdf ?=*,)),))).– e'Qmfg ug'k{ g]{ /x]5 . cf=j=@)^%.^^ ;Dddf
lghn] pQm sf]ifdf ?=^,)),))).– hDdf ul/;s]sf /x]5g\ . ;f] sf]ifn] ug'{kg]{ e'QmfgLaf6
nfe ?=@,)),))).–-*,)),)))–^,)),)))_ df % k|ltztsf b/n] x'g] ?=!),))).–
e'QmfgLdf s/ s§f u/L afFsL x'g cfpg] ?=&,(),))).– lgh lbn]Gb| v8\sfnfO{{ e'QmfgL
lbg' kb{5 . o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 / lghn] ;f] /sdnfO{{ cfodf
;dfj]z ug'{ kb}{g .
t/, o;/L k|fKt x'g] nfe u}/ afl;Gbf JolQmaf6 e'QmfgL k|fKt ePsf] v08df eg] To:tf]
nfenfO{{ cfodf ;dfj]z ug'{ kb{5 .
(@-!_-ª_ bkmf ** sf] pkbkmf -#_ df plNnlvt a}+s, ljQLo ;+:yf jf C0f kq hf/L ug]{
cGo s'g} lgsfo jf k|rlnt sfg'g adf]lhd ;"lrs[t ePsf sDkgL jf ;xsf/Ln]
e'QmfgL lbPsf] b]xfo adf]lhdsf] Aofh M–
-!_ g]kfndf ;|f]t ePsf] / Joj;fo ;~rfng;Fu ;DalGwt gePsf] k|fs[lts
JolQmnfO{{ e'QmfgL u/]sf],
-@_ bkmf @ sf] v08 -w_ adf]lhdsf] s/ 5'6 kfpg] ;+:yfnfO{{ e'QmfgL u/]sf] .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 37

 pbfx/0f !^=#=^M dfgf}+, lbn]Gb| v8\sfn] lbknIdL ljsf; a}+s ln=df ?=! nfvsf] lgIf]k
/fv]sf /x]5g\ . cf=j=@)&^.&& df ;f] a}+sn] lghnfO{{ ?=!),))).– Aofh e'Qmfg u/]sf]
/x]5 / o;/L e'Qmfg ubf{ ;f] Aofh /sdsf] % k|ltztsf b/n] x'g] ?=%)).– e'QmfgLdf s/
s§f u/L afFsL x'g cfpg] ?=(,%)).– lgh lbn]Gb| v8\sfnfO{{ e'Qmfg u/]sf] /x]5 . lbn]Gb|
v8\sfsf] pQm lgIf]k Joj;fo;Fu ;DalGwt gePsf] cj:yfdf o;/L s§L ul/Psf] s/
clGtd s/ s§L x'g]5 / lghn] ;f] /sdnfO{{ cfodf ;dfj]z ug'{ kb}{g .
t/, Jofj;flos kmd{sf] lgIf]kdf lbOPsf Aofh jf Joj;fo;Fu ;DalGwt Aofh
e'QmfgLdf eg] !% k|ltzt s/ s§f ug'{ kb{5 . o;/L k|fKt x'g] AofhnfO{{ ;f] Joj;fosf]
cfosf] u0fgf ubf{ ;dfj]z ug'{ kb{5 .
pbfx/0f !^=#=&M dfgf}+, Support Nepal P]gsf] bkmf @-w_ adf]lhd s/ 5'6 x'g] lgsfosf]
¿kdf btf{ ePsf] Ps u}/ ;/sf/L ;+:yf xf] . pQm ;+:yfn] lbknIdL ljsf; a}+s ln=df
?=!,)),))).– sf] lgIf]k /fv]sf /x]5g\ . cf=j=@)&^.&& df ;f] a}+sn] lghnfO{{
?=!),))).– Aofh e'Qmfg u/]sf] /x]5 / o;/L e'Qmfg ubf{ ;f] Aofh /sdsf] !%
k|ltztsf b/n] x'g] ?=!,%)).– e'QmfgLdf s/ s§f u/L afFsL x'g cfpg] ?=*,%)).– ;f]
;+:yfnfO{{ e'Qmfg u/]sf] /x]5 . o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g] e'QmfgL x'g]5 .
(@-!_-r_ bkmf *&, **, **s= jf *( adf]lhd u}/ afl;Gbf JolQmnfO{{ lbOPsf] s/ s§L
x'g'kg]{ e'QmfgL,
bkmf *& adf]lhdsf] kfl/>lds, bkmf ** adf]lhdsf] Aofh, k|fs[lts >f]t, /f]oN6L, ;]jf
z'Ns, sldzg, jfo'ofgsf] lnh -k§f_ afktsf] /sd, ef8f, nfef+z, nufgL aLdfsf] nfe,
bkmf *( adf]lhdsf] s/f/ jf 7]Ssf afktsf] e'QmfgL u}/ afl;Gbf JolQmnfO{{ e'QmfgL ul/Pdf
To:tf e'QmfgL ;d]t clGtd s/ s§L x'g] e'QmfgL dflgG5g\ .
(@-!_-5_ g]kfn ;/sf/ jf :jLs[t cjsfz sf]if jf :jLs[lt glnPsf] cjsfz sf]ifaf6
e'QmfgL ul/Psf] cjsfz e'QmfgL ;d]t ;a} k|sf/sf cjsfz e'QmfgL -lgoldt
¿kdf e'QmfgL x'g] lgj[lQe/0f afx]s_,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=#=*M dfgf}+, lbn]Gb| v8\sf Support Nepal df sfd ug]{ sd{rf/L /x]5g\ . ;f]
;+:yfaf6 lghn] ldlt @)&^.!).% df cjsfz lnPsf] /x]5g\ . cjsfzsf] ;dodf
lgoldt kfl/>ldssf] cnfjf ;l~rt labf afkt ?=!),))).– Pjd\ pkbfg afkt
?=@,)),))).– ;d]t k|fKt u/]sf /x]5g\ . lghn] k|fKt ug]{ cjsfz e'QmfgL ?=@,!),))).–
df ;f] ;+:yfn] !% k|ltztsf b/n] x'g] ?=#!,%)).– e'QmfgLdf s/ s§f ug'{ kb{5 / ;f]
cjsfz e'QmfgL ?=@,!),))).– lghsf] /f]huf/Lsf] cfodf ;dfj]z ug'{ kb}{g . lghsf]
lgoldt kfl/>lds eg] cfodf ;dfj]z u/L lgodfg';f/ nfUg] s/ s§L ug'{ kb{5 .
(@-!_-h_ k|lt a}7s aL; xhf/ ?k}ofF;Ddsf] a}7s eQf, k6s] ¿kdf cWofkg u/fP afkt,
k|Zgkq tof/ u/] jf pQ/ k'l:tsf hfFr u/] afktsf] e'QmfgL, /
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 38

 pbfx/0f !^=#=(M dfgf}+, lbn]Gb| v8\sf Ps :jtGq Joj;foL /x]5g\ . Support Nepal eGg]
;+:yfn] lghnfO{{ cfkm\gf sd{rf/Lsf] nflu Pp6f ljz]if sIffdf Lecture lbgsf] nflu
?=!),))).– cWofkg z'Ns pknAw u/fPsf] /x]5 . ;f] ;+:yfn] o:tf] e'QmfgLdf !%
k|ltztsf b/n] x'g] ?=!,%)).– e'QmfgLdf s/ s§f ug'{ kb{5 . o;/L s/ s§fkl5 k|fKt
ePsf] e'QmfgL /sdnfO{{ lgh lbn]Gb| v8\sfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .
pbfx/0f !^=#=!)M dfgf}+, lbn]Gb| v8\sf ljZj ljBfnosf ul0ft ljifosf k|fWofks /x]5g\ .
ljZj ljBfnon] lng] pQm ljifosf] jflif{s k/LIffsf] nflu lghn] k|Zgkq tof/ u/] afkt
ljZjljBfnon] ?=%),))).– e'QmfgL lbFbf pQm e'QmfgLdf !% k|ltztsf b/n] ?=&,%)).–
s/ s§f ug'{ kb{5 . To;}u/L lgh k|fWofksn] ul0ft ljifosf] pQ/k'l:tsf hfFr ug]{
sfo{;d]t k|fKt u/L ;f] afkt ?=!,)),))).– e'QmfgL lbOPsf] /x]5 eg] pQm e'QmfgLdf
!% k|ltztsf b/n] ?=!%,))).– s/ s§f ug'{ kb{5 . o;/L s/ s§f kl5 k|fKt ePsf]
e'QmfgL /sdnfO{{ lgh lbn]Gb| v8\sfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .
(@-!_-em_ cfsl:ds nfe afktsf] e'QmfgL .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=#=!!M dfgf}+, lbks lg/f}nf eGg] JolQmn] Casino Nepal df h'jf v]n]sf /x]5g\
/ ?=!,)),))).– lht]sf /x]5g\ . o:tf] lhtf}/L /sddf Casino Nepal n] @% k|ltzt
cyf{t ?=@%,))).– e'QmfgLdf s/ s§f u/L afFsL ?=&%,))).– dfq lgh lbks lg/f}nfnfO{{
e'Qmfg ug'{ ub{5 . P]gsf] bkmf (@-!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g] s/ s§L /sd
clGtd s/ s§L dflgG5 . o;/L s/ s§L kl5 k|fKt ePsf] e'QmfgL /sdnfO{{ lgh lbks
lg/f}nfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .
(@-!_-`_ ;fd"lxs nufgL sf]if -Do'r'cn km08_ af6 k|fs[lts JolQmnfO{{ ljt/0f ul/g]
k|ltkmn /sd .
o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=#=!@M uf]N8g Do"Ro'cn km08n] @)&^ kf}if ^ ut] cfkm\gf lxtflwsf/LnfO{{ !)
k|ltztn] k|ltkmn ljt/0f u/]sf] /x]5 . o;/L ljt/0f ul/Psf] k|ltkmndWo] k|fs[lts
JolQmnfO{{ ljt/0f u/]sf] k|ltkmndf kfFr k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . cGosf]
xsdf eg] o:tf] k|ltkmnsf] e'QmfgLdf !% k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . k|fs[lts
JolQmn] o;/L k|ltkmndf kfFr k|ltztsf b/n] s/ s§L u/L k|fKt ePsf] /sd cfodf
;dfj]z ug'{ kb}{g .
(@-@_ clu|d s/ s§L ug]{ JolQmn] jf s/ s§L x'g] JolQmn] clGtd ¿kdf s§L x'g]
e'QmfgLaf6 bkmf *&, **, **s= jf *( adf]lhd s/ s§L u/]sf] jf bkmf () sf]
pkbkmf -#_ adf]lhd s§L ul/Psf] egL dflgPsf] s/ /sd ljefunfO{{ bflvnf
u/]df bkmf # sf] v08 -u_ df pNn]v eP adf]lhdsf] JolQmn] s/ bfloTj k"/f
u/]sf] dflgg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 39

 pbfx/0f !^=#=!#M dfgf}+,Support Nepal n] cfkm\gf sd{rf/Lsf] kfl/>ldsaf6 lgodfg';f/
x'g cfpg] s/ /sd kfl/>lds e'QmfgL ug]{ cj:yfdf g} s§f u/L ;DalGwt /fh:j
sfof{nodf bflvnf ug]{ u/]sf] /x]5 eg] To:tf] cj:yfdf cGo cfo geP cyf{t cfo ljj/0f
a'emfpg'kg]{ bfloTj gePsf] sd{rf/Ln] cfkm\gf] bfloTj k"/f u/]sf] dflgg]5 . tyflk, ;f]
;+:yfn] bflvnf u/]sf] s/ gk'u ePdf bkmf (@ sf] pkbkmf -@_ adf]lhdsf] /sd bflvnf
gePsf] sf/0fn] gk'u s/;lxt z'Ns tyf Aofh bflvnf ug]{ bfloTj ;f] ;+:yf jf ;DalGwt
sd{rf/Lsf] (Jointly and severally responsible) x'g]5 .
!^=$= clGtd ¿kdf s§L gx'g] s/sf] ldnfg ;'ljwf / ;dfj]zM
P]gsf] bkmf (# df clGtd ¿kdf s/ s§L gx'g] s/sf] ldnfg ;DaGwdf lgDgfg';f/ Joj:yf
/x]sf] 5 M
(#-!_ s'g} e'QmfgLsf] /sd u0fgf ug]{ k|of]hgsf] nflu ;f] e'QmfgLaf6 s'g} s/ s§L ul/Psf]
eP To:tf] s/ s§L /sdnfO{{ ;f] e'QmfgLsf] c+zsf] ¿kdf lnOg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=$=!M dfgf}+, sNkgf P08 ;G;\ k|f= ln=n] sG;N6]G;L ;]jf afkt k|sfz P08 s+= nfO{{
?=%),))).– e'QmfgL ug'{kg]{df !% k|ltztn] x'g] /sd ?=&,%)).– e'QmfgLdf s/ s§L u/L
?=$@,%)).– dfq k|sfz P08 s+= nfO{{ e'Qmfg u/L ;DalGwt /fh:j sfof{nodf bflvnf u/]sf]
/x]5 eg] o;/L bflvnf ePsf] s/ /sd;d]t e'QmfgLsf] c+z dflgg]5 . o; k|sf/ sNkgf P08
;G;\ k|f=ln=n] s'n e'QmfgL ?=%),))).– g} vr{ s§L bfaL ug{ ;Sg]5 eg] k|sfz P08 s+=n]
?=%),))).– g} e'QmfgL k|fKt u/]sf] dfgL cfodf ;dfj]z ug'{k5{ .
(#-@_ clGtd ¿kdf s/ s§L x'g] e'QmfgL afx]ssf] s'g} e'QmfgLdf s/ s§L ePsf] /x]5 eg] s/
s§L x'g] JolQmn] b]xfo adf]lhdsf] s/ /sd bflvnf u/] ;/x dflgg]5 M–
-s_ bkmf *&, ** jf *( adf]lhd e'QmfgLdf s§L ul/Psf] s/ /sd,
-v_ clu|d s/ s§L ug]{ JolQm jf s/ s§L x'g] JolQmn] bkmf () sf] pkbkmf -#_
adf]lhdsf] jf e'QmfgLdf s/ s§L u/]sf] dflgg] s/ /sd ljefudf bflvnf
u/]sf] eP To:tf] /sd .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=$=@M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] sG;N6]G;L ;]jf afkt k|sfz P08 sDkgLnfO{{
?=%),))).– e'QmfgL ug'{kg]{df !% k|ltztn] x'g] /sd ?=&,%)).– e'QmfgLdf s/ s§L u/]sf]] /x]5
eg] o;/L s§L ePsf] s/ /sd k|sfz P08 sDkgLn] s/ bfloTj afkt bflvnf u/]sf] cyf{t
Advance Tax dflgg]5 / cfkm\gf] s'n s/ bfloTj;Fu ldnfg ug{ ;Sg]5 .
t/ lghnfO{{ ;f] /sd e'QmfgL ubf{ s/ s§L gu/]sf] cj:yfdf To:tf] /sd bkmf ()-#_
adf]lhd k|f=ln=n] bflvnf u/]sf] eP klg k|sfz P08 sDkgLn] bflvnf u/]sf] dflgG5 .
e'QmfgLdf s/ s§L gu/L bflvnf u/]sf] /sd bkmf ()-*_ sf] Joj:yf adf]lhd bflvnf ug]{
sNkgf P08 ;G;\ k|f=ln=n] k|sfz P08 sDkgL;Fu lkmtf{ dfu ug{ eg] kfpFb5 .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 40

 (#-#_ pkbkmf -@_ adf]lhdsf] /sd s/ s§L x'g] JolQmn] ;f] e'QmfgL u/]sf] cfo jif{df
bflvnf ug'k{ g]{ s/ /sddf dfq ldnfg ug{ bfaL ug{ ;Sg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=$=#M dfgf}+, ABC Company n] cfkm\gf] Joj;fo ;~rfng ug{sf nflu 3/
ef8fdf dfl;s ?=%),))).–ltg]{ u/L lnPsf /x]5g\ . lghn] dfl;s ¿kdf !) k|ltztsf
b/n] x'g] ?=%,))).– e'QmfgLdf s/ s§f u/L afFsL /sd BCZ & Co. nfO{{ a'emfpg] u/]sf]
/x]5 . BCZ & Co. n] cfkm\gf] cfo ljj/0f a'emfpg] qmddf cf=j=)&^.&& sf] ltg'{kg]{
bfloTj ?=!,)),))).–/x]5 eg] pQm ltg'{kg]{ bfloTj /sd ?=!,)),))).– af6 3/ef8f
afkt ABC Company n] lt/]sf] afx| dlxgfsf] e'QmfgLdf s/ /sd ?=^),))).– ldnfg
u/L afFsL /sd ?=$),))).– dfq} a'emfpg' kb{5 .
pbfx/0f !^=$=$M dfgf}, ;f] cfo jif{, BCZ & Co. n] ltg'{kg]{ bfloTj /sd ?=%),))).–
dfq} /x]5 eg] lghn] To; cf=j=df e'QmfgLdf s/ s§f u/L a'emfPsf] /sd ?=^),))).–
s/ ldnfg u/L P]gsf] bkmf !!# cg';f/ csf]{ jif{df ldnfg ug{sf nflu Carry Forward
ug{ kfpg] jf Refund sf] nflu bfaL ug{ ;Sg]5g\ .
pbfx/0f !^=$=%M dfgf}+ pQm Co. n] cf=j=@)&%.&^ sf] ltg'{kg]{ s/ bfloTj ?=!,)),))).– df
;f]xL cfly{s jif{df ABC Company dfkm{t lt/]sf] 3/ef8fsf] e'QmfgLdf s/ ldnfg ug{ 5'6]sf]
/x]5 . BCZ Co. n] pQm >f]tdf s§f ul/Psf] e'QmfgLdf s/ cf=j=@)&%.&^ df lt/]sf]
e'QmfgLdf s/ /sd kl5Nnf] cf=j=df s/ ldnfg bfaL ug{ kfpg] 5}g . t/, P]gsf] bkmf !!#
adf]lhd a9L lt/]sf] s/ lkmtf{sf] nflu bfaL ug{ ;Sg]5 .
!^=%= s§L ul/Psf] s/sf] ljj/0f / e'QmfgL M
P]gsf] bkmf () adf]lhd s§L ul/Psf] s/sf] ljj/0f ;DalGwt sfof{nodf bflvnf ug'{kg]{
x'G5 .
()-!_ clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] kRrL; lbgleq ljefun]
tf]s]sf] tl/sf / 9fFrfdf ljefudf ljj/0f bflvnf ug'{ kg]{5 .
s/ s§L ljj/0f bflvnf ubf{ ljefusf] Web-site: www.ird.gov.np dfkm{t ljB'tLo dfWod
Electronically ljj/0f (E-TDS) bflvnf ug'{ kg]{5 . cyf{t, e'QmfgLdf s/ s§L ug'{kg]{ k|To]s JolQmn]
k|To]s dlxgf ;dfKt ePsf] @% lbgleq E-TDS dfkm{t jf ;DalGwt /fh:j sfof{nodf bflvnf ug{'
kg]{5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f !^=%=!M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] cfkm\gf sd{rf/Lsf] @)&^ kmfu'g
dlxgfsf] kfl/>lds e'QmfgL ubf{ ?=%),))).– s/ s§f u/]sf] /x]5, To:t} ;f] dlxgfdf
Pljl; sDkgLnfO{ ?= ! nfv 3/ axfn e'QmfgL ubf{ ?=!),))).– s/ s§f u/]sf] /x]5 .
pQm s/ s§L ljj/0f ;f] k|f=ln=n] @)&^ r}q dlxgfsf] @% ut]leq ljefun] tf]s]sf]
tl/sf / 9fFrfdf ;DalGwt /fh:j sfof{nodf ljj/0f ;lxt a'emfpg' kb{5 .
E-TDS ;DaGwL Joj:yf

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 41

s/ k|zf;gsf] sfo{ k|0ffnLnfO{{ ;/nLs[t tyf kf/bzL{ ¿kdf ;'wf/ u/L ;]jf k|jfx ug]{
qmddf klxnf] k6s e'QmfgLdf s/ s§Lsf ljj/0fnfO{{ Web based agfO{ s/bftf / s/
k|zf;gaLrsf] s/ ;xeflutf nfut / s/ ;+sng nfutnfO{{ 36fpg] sfo{sf] z'?jft ePsf]
5 . cf=j=@)^@.^# b]lv E-TDS k|s[ofaf6 clu|d s§L ljj/0f bflvnf ;'? ePsf] lyof] . o;
sf/0f sfo{bIftf tyf ;/nLs[t ;]jf k|jfxsf] dxTjk"0f{ pks/0fsf] ¿kdf ljB'tLo dfWodsf]
k|efjsf/Ltf a9\bf] b]lvPsf] 5 .
E-TDS sf tYofÍnfO{{ k|lji6 ug]{ a'Fbfut ;+lIfKt sfo{ljlw lgDgfg';f/ /x]sf] 5 .

• www.ird.gov.np vf]nL To;df /x]sf] Taxpayer Portal sf] E-TDS tab df lSns ug]{ .
• Submission number lng] kmf/fddf plNnlvt ljj/0f eg]{ / Submission number
lng].
• Withholdee Login Tab af6 Submission number, username, password cfkm}+ /fvL
;a} ljj/0f eg]{ .
• TDS information eg]{ .
• yk sf/f]af/ entry ug{ Add df lSns ug]{ cyjf lglZrt kmd]{6df kmfOn cknf]8 ug]{ .
• ;a} sf/f]af/ entry ul/;s]kl5 Insert Voucher Information df lSns ug]{ .
• l:s|gdf b]lvg] ;a} ljj/0f -vftf g+, ef}r/ g+=, e'QmfgLsf] lsl;d, sfof{no, TDS /sd,
a}+s sf]8_ eg]{ .
• ljj/0f el/;s]kl5 Submit ug]{ .
• Print Preview df lSns u/L Print lgsfn]/ sfof{nosf] ;+sng zfvfdf ;Dks{ u/L
ef}r/ / s/ s§L ljj/0f ?h' (verfy) ug'{ kb{5 .
olb s;}sf] s/ s§L ug]{ JolQmn] E-TDS dfkm{t e'QmfgLdf s/ s§Lsf] ljj/0f a'emfPsf] /x]5
eg] tkfO{+ cfkm}+n] ljB'tLo k|0ffnL (Internet) af6 x]g{ ;Sg'x'G5 .
clu|d s/s§L eO{ E-TDS dfkm{t hDdf ePsf] /sd x]g]{ k|ls|of
Username, password k|fKt ug{ cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nodf
;Dks{ ug'{xf]; . To;kl5,
• www.ird.gov.np sf] Taxpayer Portal sf] E-TDS tab df lSns ug]{ .
• Withholdee Login Tab lSns ug]{ .
• PAN, Username, password /fvL cfkm\gf] ljj/0f x]g'{xf]; .
tkfO{+n] cfo ljj/0f;fy ;+nUg ug'{kg]{ cg';"rL–!) sf] s/ bfjL dxndf cGo ljj/0fsf
cltl/Qm E-TDS sf] Submission number af6 k|fKt print out dfq /fv] k'U5, cGo sfuhft
-ef}r/, clu|d s/ s§L kmf/fd_ ;+nUg ug'{ kb}{g .
E-TDS sf ljz]iftf
❑ s/bftfn] cfkm"n] ug{'kg]{ clu|d s/ s§L /sdnfO{{ ;lhn};Fu hxfFaf6 klg ljB'tLo
dfWodåf/f k|lji6 ug{ ;lsg] .
❑ Withholder n] ljB'tLo dfWod4f/f k|ljli6 (online posting) u/]sf] s/ s§L ljj/0f
Submission Number sf] cfwf/df cfkm\gf] user nameaf6 hlxn] klg k|fKt ug{ ;lsg] .
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 42
❑ Withholder n] Withholdee nfO{{ k6s k6s lbg'kg]{ s/ s§L clen]v÷ljj/0f lbO/xg'
gkg]{ .
❑ Withholdee n] cfkm\gf] PAN df ljleGg s/bftfaf6 ljleGg ;dodf s§L u/]sf] s/
ljj/0f ;DalGwt cfGtl/s /fh:j sfof{noaf6 k|fKt user name tyf password sf]
cfwf/df Plss[t ¿kdf ef}r/ g+=, ldlt, /sd, clu|d s/ s§L ug]{ s/bftfsf] gfd
cflb ;lxtsf] k"0f{ ljj/0fsf] kmfF6jf/Låf/f web af6 Ps} k6s k|fKt ug{ ;lsg] .
❑ o;sf] k|of]uaf6 ;DalGwt s/bftf (withholdee) nfO{{ cfkm\gf] PAN df s§L ePsf]
clu|d s/s§L le8fpg s/ bflvnf ePsf] cfGtl/s /fh:j sfof{nodf ;Dks{ ug{' gkg]{
eO{ ;]jf k|flKtdf ;/nLs[t tyf sd nfut nfUg] .
❑ ;DalGwt cfGtl/s /fh:j sfof{non] klg PAN sf] cfwf/df clu|d s/ s§L ul/Psf]
ljj/0f online ¿kd} k|fKt e/L tYof+s ljZn]if0f tyf tYofÍ verification ug{ ;lhnf]
x'g] . h;sf] sf/0faf6 s/ ;xeflutf ;d]tdf ;sf/fTds k|efj kg{ ;Sg] b]lvG5 .
❑ /fh:j ;+sng ug]{ /fh:j sfof{non] cfkm\gf] sfo{If]q cGtu{tsf s/bftfsf] clu|d s/
s§Lsf] Psd'i6 ljj/0f k|fKt u/L /fh:j ;+sngsf] n]vfÍg tyf ljZn]if0f ug{ ;/nLs[t
x'g] .
()-@_ pkbkmf -!_ df plNnlvt ljj/0f;Fu clu|d s/ s§L ug]{ JolQmn] s§L ul/Psf] s/
jf pkbkmf -#_ adf]lhd s/ s§L u/]sf] dflgPsf] /sd pkbkmf -!_ df plNnlvt
Dofbleq ljefudf bflvnf ug'{ kg]{5 .
clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] @% lbgleq, cyf{t a}zfv
dlxgfe/ s/ s§L ul/Psf] ljj/0f h]i7 @% ut] leq E-TDS dfkm{t ljj/0f bflvnf ug'{kg]{ /
s/ s§L ul/Psf] /sd ljefudf jf /fh:j vftf ;~rfng x'g] a}+sdf bflvnf ug'{ kg]{5 .
clu|d s/ s§L zLif{ssf cfwf/df hDdf ul/g'kg]{ ;DalGwt /fh:j vftf ljj/0f o;}
lgb]{lzsfsf] cg';"rLdf pNn]v ul/Psf] 5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6
ul/Psf]5 M
pbfx/0f !^=%=@M dfgf}+, dfly pbfx/0f !^=%=! df plNnlvt s/ s§L ljj/0fsf] ;fy
s§f u/]sf] clu|d s/ /sd @)&^ r}q dlxgfsf] @% ut]leq ;DalGwt /fh:j
sfof{nodf a'emfpg' kb{5 .
()-#_ clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd s/ s§L gu/]sf]
eP klg ;f] s/ s§L x'g'kg]{ ;dodf ;f] s/ s§L ul/Psf] dflgg]5 .
clu|d s/ s§L ug]{ bfloTj ePsf] JolQmn] s/ s§L x'g'kg]{ e'QmfgLdf s/ s§L ug'{ kg]{5 .
o:tf] JolQmn] To:tf] e'QmfgLdf s/ s§L ug{ 5'6fPsf] eP tfklg P]gsf] bkmf () sf] pkbkmf
-#_ adf]lhd ljefun] To:tf] JolQmaf6 s/ c;'n ug{ ;Sb5 . ;f] Joj:yfsf ;DaGwdf tnsf]
pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f !^=%=#M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] d"=c=s/ k|of]hgsf] lgldQ btf{ ePsf]
lbg]; ;Knfo;{af6 ?=!,)),))).– sf] ;fdfgsf] 7]Ssf jf s/f/ cGt{ut cfk"lt{ lnPsf]
/x]5 . pQm /sd e'QmfgL ubf{ sNkgf P08 ;G;\ k|f=ln=n] >f]tdf s/ s§f gu/L e'QmfgL
u/]sf] /x]5 . lbg]; ;Knfo;{sf] e'QmfgLdf s/ s§f gu/]sf] eP tfklg sNkgf P08 ;G;\
cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 43
 k|f=ln=n] ;f] e'QmfgL afkt !=% k|ltztn] x'g cfpg] s/ /sd cyf{t ?=!,%)).–s§L ul/Psf]
dflgg]5 .
pbfx/0f !^=%=$M dfgf}+, u'?hL sDkgLn] k/fdz{bftfnfO{{ e'QmfgL u/]sf] ;]jf z'Ns
?=!,)),))).– df ?=!%,))).– s/ s§L u/]sf /x]g 5 . e'QmfgLdf s/ s§Lsf] ;DaGwdf
sfof{noaf6 5fglag ubf{ e'QmfgLdf s/ s§L gu/]sf] b]lvof] . o:tf] cj:yfdf e'QmfgLdf
s/ s§L gu/]sf] ?=!% xhf/ bkmf ()-#_ / ()-*_ adf]lhd lghaf6 s§L ePsf] dfgL
P]gsf] bkmf !@) sf] v08 -s_ adf]lhd s/ /sdsf] krf; k|ltztn] x'g] ?=&,%)).–
z'Ns ;d]t nufpg' kb{5 .
()-$_ bkmf *&, **, **s= jf *( adf]lhd s'g} s/ s§L ul/Psf] /sd jf pkbkmf-#_
adf]lhd s/ s§L u/]sf] dflgg] /sd ;f] clu|d s/ s§L ug]{ JolQmn] bflvnf ug'{
kg]{5 / pkbkmf -%_ nfu" x'g] cj:yfdf s/ s§L x'g] JolQmn] pkbkmf -!_ df
plNnlvt cjlw kZrft\ kRrL; lbgleq ;f] s/ bflvnf ug'{ kg]{5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=%=%M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] cfkm\gf sd{rf/Lsf] r}q dlxgfsf]
kfl/>lds e'QmfgL ubf{ ?=%),))).– s/ s§f u/]sf] /x]5 . pQm s§f u/]sf] clu|d s/
/sd a}zfv dlxgfsf] @% ut]leq ljefun] tf]s]sf] tl/sf / 9fFrfdf sfof{nodf ljj/0f
;lxt a'emfpg' kb{5 . P]gsf] bkmf *&, **, **s= jf *( adf]lhd clu|d s/ s§f
ug{'kg]{df gul/Psf] eP tfklg pQm e'QmfgL clu|d s/ s§f ePsf] dflgg] x'Fbf e'QmfgL
ePsf] dlxgf ;dfKt ePsf] @% lbgleq ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{
kb{5 . bkmf *&, **, **s= jf *( cg';f/ clu|d s/ s§f u/]sf] /sd s§f gul/Psf]
eP klg e'QmfgL x'g] ;dodf s§f ug'{kg]{ /sdnfO{{ s§f ul/P ;/x dfgL clu|d s/ s§f
ug]{ bfloTj ePsf] JolQmn] @% lbgleq ;DalGwt /fh:j sfof{nodf bflvnf ug'{ kb{5 .

-$s_ pkbkmf -$_ df h'g;'s} s'/f n]lvPsf] eP tfklg P]gsf] bkmf $ sf] pkbkmf -$s_
adf]lhd sf/f]af/sf] cfwf/df s/ ltg]{ JolQmn] kl/R5]b–!& adf]lhd s§f ul/Psf] clu|d s/
ls:tfaGbL s/ ltg]{ ;dodf bflvnf ug'{ kg]{5 .
()-%_ b]xfo adf]lhdsf] cj:yfdf clu|d s/ s§L x'g] JolQm / ;f] clu|d s/ s§L ug]{ JolQm
b'j}hgf ;+o'Qm ¿kdf / 5'§f5'6} ¿kdf ;f] s/ /sd ljefudf bflvnf ug{ lhDd]jf/
x'g]5g\ M–
-s_ clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd s'g}
e'QmfgLaf6 s/ s§L gu/]df, /
-v_ clu|d s/ s§L ug]{ JolQmn] pkbkmf -#_ adf]lhd s/ s§L u/]sf] dflgg] /sd
pkbkmf -$_ adf]lhd s/ bflvnf ug'{kg]{ ldltleq ljefudf bflvnf gu/]df .
clu|d s/ s§L ug]{ bfloTj ePsf] JolQmn] bkmf *&, **, **s= jf *( df tf]lsPsf
e'QmfgLdf clu|d s/ s§f gu/]sf] / s§f gu/] tfklg s§f ug'k{ g]{ ;dodf s§f u/]sf] dflgg]
clu|d s/ /sd dlxgf ;dfKt ePsf] @% lbgleq ;DalGwt /fh:j sfof{nodf bflvnf

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 44

 gu/]sf] cj:yfdf clu|d s/ s§L ug]{ / x'g] JolQm ;+o'Qm ¿kdf jf 5'§f5'§} ¿kdf s/ /sd
bflvnf ug{ lhDd]jf/ x'G5g\ (Jointly and severally liable) .
()-^_ clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd s/ s§L u/L
ljefudf bflvnf u/]sf]df ;f] s/ s§L ePsf] e'QmfgLsf ljifodf s/ s§L x'g]
JolQmåf/f s'g} bfaL ul/Pdf ;f] /sd s/ s§L x'g] JolQmnfO{{ e'QmfgL u/] ;/x
dflgg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=%=^M dfly pbfx/0f !^=%=! df pNn]lvt sNkgf P08 ;G;\ k|f=ln=n] s'n
3/ axfn e'QmfgL ?=!,)),))).– df clu|d s/ s§L u/]sf] ?=!),))).– ;DalGwt
/fh:j sfof{nodf bflvnf u/]sf] /x]5 eg] ;f] /sd lgh 3/ef8fdf lbg] lgsfonfO{ g}
e'Qmfg u/] ;/x x'g]5 .
()-&_ bkmf *&, **, **s= jf *( adf]lhd s/ s§L gu/]sf] /sd clu|d s/ s§L ug]{
JolQmn] ljefunfO{{ bflvnf u/]sf] ePdf ;f] bflvnf ePsf] s/ /sd a/fa/sf] /sd
;f] s/ s§L x'g'kg]{ JolQmaf6 c;"n pk/ ug{ kfpg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f !^=%=&M dfgf}+, k|f0f kv]? g]kfn a}+s lnld6]8df ;~rfns /x]5g\ . lghn]
a}+ssf] a}7sdf pkl:yt eO{ 5nkmn u/] cg'¿k a}7s eQfsf] ¿kdf ?=%,))).– k|fKt
u/]sf /x]5g\ . t/ e'QmfgL ubf{sf cj:yfdf clu|d s/ s§f gu/L e'QmfgL lbPsf] /x]5 .
t/ g]kfn a}+s lnld6]8n] pQm /sd cyf{t !% k|ltztsf b/n] x'g] clu|d s/ /sd
?=&%).– ;DalGwt /fh:j sfof{nodf a'emfO{ lbPsf /x]5g\ eg] To:tf] cj:yfdf g]kfn
a}+s lnld6]8n] lgh ;~rfnsaf6 pQm ?=&%).– c;'n pk/ ug{ ;Sb5 . t/, pQm s/
/sd bflvnf ug]{ ;Gbe{df ;f] a}+sn] s'g} Aofh tyf z'Ns;d]t ljefudf bflvnf u/]sf]
/x]5 eg] o:tf Aofh tyf z'Ns eg] bfaL ug{ ;Sg] 5}g .
()-*_ s'g} JolQmn] pkbkmf -!_ jf -@_ adf]lhd bflvnf ug'{kg]{ ljj/0f jf s/ bflvnf
gu/]sf] jf s'g} JolQmsf] ;DaGwdf pkbkmf -%_ sf] cj:yf /x]sf] s'/fdf ljefu
ljZj:t ePdf bflvnf gu/]sf] jf 36L bflvnf u/]sf] /sd / bkmf !!( adf]lhdsf]
Aofh tyf clu|d s/ s§L ug{'kg{] e'QmfgLdf s/ s§L gu/]sf]df bkmf !@) adf]lhdsf]
z'Ns ;d]t bflvnf ug{ cfb]z lbg ;Sg]5 .
t/ To:tf] cfb]z lbg'eGbf klxn] plrt sf/0f vf]nL ;f] cfb]zsf ;DaGwdf
;kmfOsf] ;a't k|df0f k]z ug{ !% lbgsf] Dofb lbO{ lnlvt ;"rgf lbg' kg]{5 .
!^=^= s/ s§L] k|df0fkq M
P]gsf] bkmf (! adf]lhd clu|d s/ s§L ug]{ JolQmn] s/ s§L x'g] JolQmnfO{{ lgDgfg';f/sf]
s/ s§Lsf] k|df0fkq pknAw u/fpg' kg]{5 M
(!-!_ clu|d s/ s§L ug]{ JolQmn] s/ s§L x'g] JolQmnfO{{ pkbkmf -@_ df tf]lsPsf] ;dodf
b]xfo adf]lhdsf] s/ s§L k|df0fkq pknAw u/fpg' kg]{5 M

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 45

 -s_ ljefuåf/f s'g} tl/sf tf]lsPsf] eP ;f] tl/sf adf]lhd k|dfl0ft ul/Psf], /
-v_ bkmf *&, **, **s= jf *( adf]lhd s§L ul/Psf] s/ /sd tyf e'QmfgL
/sdx? v'n]sf] .
(!-@_ clu|d s/ s§L u/]sf] cjlw v'nfO{{ clu|d s/ s§L u/]sf] dlxgf ;dfKt ePsf] ldltn]
kRrL; lbgleq clu|d s/ s§L k|df0fkq k|bfg ug'{ kg]{5 .
(!-#_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg bkmf *& adf]lhd s/ s§L ul/Psf]
cj:yfdf clu|d s/ s§L k|df0fkq b]xfo adf]lhd k|bfg ug'{ kg]{5 M
-s_ ;f] k|df0fkq ;f] cfo jif{df ;f] sd{rf/L axfn /x]sf] cjlwe/sf] nflu dfq x'g]5 .
-v_ ;f] k|df0fkq ;f] jif{ ;dfKt ePsf] ldltn] tL; lbgleq pknAw u/fO{ ;Sg'kg]{5
jf ;f] jif{df ;f] sd{rf/Ln] ;f] clu|d s/ s§L ug]{ JolQmsf]df /f]huf/L ug{
5f]8]sf] eP ;f] /f]huf/L 5f]8]sf] ldltn] tL; lbgleq ;f] k|df0fkq pknAw
u/fpg' kg]{5 .
P]gsf] bkmf (! adf]lhd clu|d s/ s§L ug]{ JolQmn] clu|d s/ s§L x'g] JolQmnfO{{ pknAw
u/fPsf] clu|d s/ s§L k|df0fkqnfO{{ s/ bflvnfsf] k|df0f dflgPsf] x'Fbf ;f]nfO{{ k|dfl0ft ug{
cGo sfuhft;Fu le8fg ul//xg' kb}{g .

cfos/ lgb]{lzsf, @)^^ -;+=;=_÷ 46