Vat Rules 2053 N

www.lawcommission.gov.
np
d"No clej[l4 s/ lgodfjnL, @)%#

/fhkqdf k|sflzt ldlt
@)%#.!@.!!
;+zf]wgM
gM
!= d"No clej[l4 s/ -klxnf] ;+zf]wg_ lgodfjnL, @)%% @)%%÷)*÷)&
@= d"No clej[l4 s/ -bf] ;|f] ;+ zf] wg_ lgodfjnL, @)%( @)%(÷)#÷@$
#= d"No clej[l4 s/ -t] ;|f] ;+ zf] wg_ lgodfjnL, @)%( @)%(÷)(÷@@

$= d"No clej[l4 s/ -rf}yf] ;+zf]wg_ lgodfjnL,@)^) @)^)÷)$÷)!
%= d"No clej[l4 s/ -kfFrf}F ;+zf]wg_ lgodfjnL,@)^! @)^!÷)$÷)!
^= d"No clej[l4 s/ -5}7f}F ;+zf]wg_ lgodfjnL,@)^! @)^!÷!@÷)#

&= d"No clej[l4 s/ -;ftf}F ;+zf]wg_ lgodfjnL,@)^@ @)^@÷)$÷)!
*= d"No clej[l4 s/ -cf7f}F ;+ zf] wg_ lgodfjnL,@)^@ @)^@÷)^÷!$
(= d"No clej[l4 s/ -gjf}F ;+ zf] wg_ lgodfjnL, @)^@ @)^@÷!)÷)!
!)= d"No clej[l4 s/ -bzf}F ;+zf]wg_ lgodfjnL, @)^$ @)^$÷)#÷@*
!!= d"No clej[l4 s/ -P3f/f}+ ;+ zf]wg_ lgodfjnL, @)^^ @)^^÷#÷@(

!@= d"No clej[l4 s/ -afx| f}+ ;+ zf] wg_ lgodfjnL, @)^& @)^&÷*÷$
d"No clej[l4 s/ P]g, @)%@ sf] bkmf $! n] lbPsf] clwsf/ k|of]u u/L g]kfn
;/sf/n] b]xfosf lgodx¿ agfPsf] 5 .
kl/R5]b–!
k|f/lDes
!= ;+lIfKt gfd / k|f /De M -!_ oL lgodx¿sf] gfd æd"No clej[l4 s/ lgodfjnL,
@)%#Æ /x]sf] 5 .
1 www.lawcommission.gov.np
www.lawcommission.gov.np
1
-@_ of] lgodfjnL g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|s fzg u/L
tf]lslbPsf] ldltb]lv k|f/De x'g]5 .
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; lgodfjnLdf,–
-s_ æP]gÆ eGgfn] d"No clej[l4 s/ P]g, @)%@ ;Demg' k5{ .
-v_ æs/ cjlwÆ eGgfn] s/bftfn] P]gsf] bkmf !* adf]lhd s/ ljj/0f k]z ug'{
kg]{ cjlw ;Demg' k5{ .
-u_ æs/ ljj/0fÆ eGgfn] s/bftfn] s/ cjlwdf s/ nfUg] sf/f]af/ u/] afkt
a'emfpg' kg]{ s/sf] ;DaGwdf k] z u/]sf] ljj/0f ;Demg' k5{ .
kl/R5]b–@
btf{;DaGwL
;DaGwL Joj:yf
#= btf{sf] nflu b/vf:tM -!_ P]g k|f/De x'Fbfsf avt s'g} sf/f]af/df ;+nUg /x]sf]
JolQmn] P]g k|f/De ePsf] ldltn] gAa] lbgleq ;DalGwt s/ clws[t ;dIf
cg';"rL–! adf]lhdsf] 9fFrfdf btf{sf] nflu b/vf:t lbg' kg]{5 .
-@_ P]g k|f/De ePkl5 s'g} sf/f]af/df ;+nUg x'g rfxg] JolQmn] sf/f]af/
z'? ug'{eGbf cl3 ;DalGwt s/ clws[t ;dIf cg';"rL–! adf]lhdsf] 9fFrfdf
btf{sf] nflu b/vf:t lbg' kg]{5 .
-#_ pklgod -!_ jf -@_ adf]lhd btf{sf] nflu b/vf:t lbg] JolQm ;fem]bf/
ePdf cg';"rL–@ adf]lhdsf] 9fFrfdf ;fem]bf/Lsf] k"0f{ ljj/0f ;d] t b/vf:t;fy
;+nUg /fvL k] z ug'{ kg]{ 5 .
$= b/vf:tsf] hfFra'em M -!_ lgod # adf]lhd k/]sf] b/vf:t;fy ;+nUg ljj/0f tyf
sfuhftx¿ hfFra'em ubf{ cfjZos b]lvPsf cGo yk ljj/0f tyf sfuhftx¿
;d]t k] z ug{ ;DalGwt s/ clws[tn] b/vf:tjfnf;Fu dfu ug{ ;Sg]5 . o;/L
1 g]kfn ;/sf/n] of] lgodfjnL @)%$ ;fn d+l;/ ! ut]b]lv k|f/De x'g] u/L tf]s]sf] .
dfluPsf] yk ljj/0f tyf sfuhftx¿ dfu ul/Psf] ldltn] ;ft lbgleq ;DalGwt
s/ clws[t ;dIf k] z ug]{ st{ Jo b/vf:tjfnfsf] x'g] 5 .
-@_ P]gsf] bkmf !) sf] pkbkmf -#_ df pNn]v eP ad]flhd btf{ ug'{ gkg]{
sf/f]af/ btf{ ug{sf] nflu s;}sf] b/vf:t kg{ cfPsf] /x] 5 eg] ;DalGwt s/
clws[tn] btf{ ug'{ gkg]{ Joxf]/ f pNn]v u/L ;f] sf] hfgsf/L b/vf:t k/]sf] ldltn]
;ft lbgleq b/vf:tjfnfnfO{ lbg' kg]{5 .
%= btf{sf] k|df0fkq lbg' kg]{M lgod # adf]lhd btf{sf] nflu k/]sf] b/vf:t pk/
;DalGwt s/ clws[tn] lgod $ adf]lhd hfF ra'em u/L btf{ ug{ pko'Qm x'g] b]v]d f
b/vf:t k/]sf] ldltn] tL; lbgleq b/vf:tjfnfn] u/]sf] jf ug{ rfx]sf]
sf/f]af/nfO{ btf{ u/L cg';"rL–# adf]lhdsf] 9fFrfdf b/vf:tjfnfnfO{ btf{ gDa/
;lxtsf] btf{sf] k|df0fkq lbg' kg]{5 .
^= ;fgf] sf/f]af/ ug]{ Joj;foLn] btf{ u/fpg' gkg]{M 2-!_ lgod # df h'g;'s} s'/f
n]lvPsf] ePtfklg P]gsf] bkmf ( df pNn]v eP adf]lhd ljut afx| dlxgfdf
j:t'sf] xsdf aL; nfv ?k} ofF ;Dd / j:t' tyf ;]jf ldl>t sf/f]af/ / ;]j fsf]
xsdf bz nfv ?k} ofF ;Ddsf] sf/f]jf/ ug]{ JolQmn] cfˆgf] sf/f] jf/ btf{ u/fpg' kg]{
5}g . o;/L sf/f]af/ btf{ u/fpg' gkg]{ JolQmn] cfˆgf] sf/f]a f/ :yndf j:t'sf]
xsdf aL; nfv ?k}ofF;Dd / j:t' tyf ;]j f ldl>t sf/f]af/ / ;]jfsf] xsdf bz
nfv ?k}ofF;Ddsf] sf/f]jf/ dfq ePsf]n] btf{ x'g' gkg]{ eGg] ;"rgf ;a} n] b]Vg]
u/L /fVg' kg]{5 .
t/ cfkm} k}7f/L ug]{ 3/]n' pBf]u afx]s cGo s'g} klg JolQm, kmd{, sDkgL
jf pBf]un] Ps k6sdf bz xhf/ ?k}ofFeGbf a9Lsf] s/ of] Uo j:t' Jofkfl/s
k|of] hgsf] nflu k} 7f/L ubf{ cfˆgf] sf/f]af/ btf{ u/fpg' kg]{5 .
3
-!s_ s'g} cfk"lt{sf] vl/b, ljs|L, df}Hbft / uf]bfd 5'l§g g;Sg] ePdf
s/sf] k|of] hgsf] nflu s/ clws[t n] To:tf] cfk"lt{sf] vl/b, ljs|L / df}HbftnfO{
Pp6} sf/f]jf/ ;Ldf dfgL s/ lgwf{/0f u/L c;' n pk/ ug{ ;Sg]5 .
2 P3f/f}+ ;+zf]wgåf/f ;+zf]lwt .

3 bf];|f] ;+zf]wgåf/f ;+zf]lwt .
4
-!v_ ef/t / ltAataf6 Jofkfl/s sf/f]af/ ug]{ JolQmn] To;/L sf/f]af/
ubf{ clu|d cfos/ afkt kfFr k|ltztsf b/n] x'g] /sd eG;f/ sfof{nodf a'emfpg'
kg]{5 .
5
-!u_ o; lgoddf dfly h'g;'s} s'/f n]lvPsf] ePtfklg JolQmn] cfos/
btf{ k|df0fkq glnO{ Ps k6sdf tLg xhf/ ?k} ofF ;Ddsf] k}}7f/L d"Nosf] j:t' ef/t
/ ltAataf6 cfoft ug{ kfpg]5 .
-@_ pklgod -!_ df h'g;'s} s'/f n]l vPsf] eP tfklg ;fgf] sf/f]a f/ ug]{
Joj;foLn] :j] R5fn] cfˆgf] sf/f]a f/ btf{ u/fpg rfx]d f lgod # adf]lhd b/vf:t
lbg ;Sg]5 . o;/L :j]R5fn] sf/f]af/ btf{ u/fpg b/vf:t k/]df s/ clws[t n]
lgod $ adf]lhdsf] hfFra'em k|lqmof k"/f u/L sf/f]af/ btf{ ul/lbg' kg]{5 .
6
^s= 7]Ssf;D
sf;Da
;DaGwL Joj:yf M–
M– 7]Ssf lbg] ;/sf/L lgsfo, ;fj{ hlgs ;+3 ;+: yf jf btf{
ePsf] JolQmn] cfkm"n] u/]sf] 7]Ssf ;+emf}t f / s/ e'QmfgLsf] hfgsf/L ;DalGwt
cfGtl/s /fh:j sfof{ nodf lbO{ s/ e'QmfgL ;DalGwt 7]sbf/nfO{ ug'{kg]{5 .
;/sf/L lgsfo, ;fj{hlgs ;+3, ;+:yf jf btf{ ePsf] JolQmn] jflif{s jL; nfv
?k}ofFeGbf a9Lsf] 7]Ssfk§f lb+bf jf jflif{s Ps nfv ?k}ofFeGbf a9Lsf] k/fdz{ ;]j f
ln+bf btf{ ePsf] JolQm;Fu dfq lbg' lng' kg]{5 .
7
^v= gdf{0f ;]jf;DjGwL
f;DjGwL ljz]if Joj:yf M s'g} JolQmn] Jofj;flos k|of]hgsf nflu
krf; nfv ?k} ofFeGbf a9L nfutsf] ejg, ckf6{d]06, ;lkË sDKn]S; jf ljefun]
tf]s]sf] cGo o:t} k|sf/sf ;+/rgf lgdf{0f ubf{ btf{ ePsf] JolQmaf6 dfq u/fpg'
kg]{5 .
&= sf/f]af/ btf{ u/fpg' kg]{ ljz]if cj:yf M -!_ s'g} JolQmsf] 8jflif{s sf/f]af/ 9aL;
nfv ?k} ofF gf£g ;Sg] cg'dfg ug{ ;Sg] cj:yf ePdf To:tf] cj:yf v' nfO
4 klxnf] ;+zf]wgåf/f ;+zf]lwt .

5 klxnf] ;+zf]wgåf/f ;+zf]lwt .
6
bf];|f] ;+zf]wgåf/f yk .
7
P3f/f} ;+zf]wgåf/f ;+zf]lwt .
8
cf7f}+ ;+zf]wgåf/f ;+zf]lwt .
9
bf];|f] ;+zf]wgåf/f ;+zf]lwt .
cg';"rL–! adf]lhdsf] 9fFrfdf sf/f]af/ btf{ ug{sf] nflu ;DalGwt s/ clws[t

;dIf b/vf:t lbg' kg]{5 .
-@_ pklgod -!_ df pNn] v eP cg' ;f/ cg'dfg ug{ ;lsg] cj:yf ge}
10
s;}n] u/]sf] sf/f]af/sf] /sd aL; nfv ?k}ofF gf£g uPdf To;/L gf3]sf] ldltn]
tL; lbgleq To:tf] sf/f]af/ ug]{ JolQmn] cg' ;"rL–! adf]lhdsf] 9fF rfdf sf/f]af/
btf{ ug{sf] nflu ;DalGwt s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
11
-#_ ==========
12
-$_ P]gsf] bkmf !) sf] pkbkmf -@_ adf]lhd btf{ ug'{kg]{ j:t' jf ;]j fsf]
sf/f]af/ u/]sf JolQmn] of] pklgod k|f/De ePsf] ldltn] tL; lbgleq To:tf]
sf/]faf/ btf{ ug'{ kg]{5 .
13
-%_ o; lgodfjnLdf cGoq h'g;'s} s'/f n]l vPsf] eP tfklg s'g}
14
JolQmn] u/]sf] s/ nfUg] j:t' jf ;]jfsf] sf/f]af/sf] ;DaGwdf b]xfosf] cj:yf
ePdf To:tf] sf/f]af/ sfof{ nodf btf{ ug'{ kg]{5 .
15
-s_ s/ clws[tn] lg/LIf0f ubf{sf avt sf/f]af/ ug]{ JolQm;Fu
/x]sf] j:t'sf] k|s[ltsf] cfwf/df ljefun] tf]s]sf] /sdeGbf
a9L d"Nosf] j:t' df}Hbft ePdf ========== 16
-v_ s'g} JolQmsf] 6]lnkmf]g dx;'n / 3/ jxfn u/L jflif{s Ps

nfv ?k}+ ofF eGbf a9L vr{ ePdf, jf
10
11
bzf}+ ;+zf]wgåf/f lemlsPsf] .
12
cf7f}+ ;+zf]wgåf/f yk .
13
14
bzf} ;+zf]wgåf/f yk .
15
gjf}+ ;+zf]wgåf/f ;+zf]lwt .
16
bzf}+ ;+zf]wgåf/f lemlsPsf] .
-u_ ljefun] tf]s]sf] ahf/ jf ;8s If]qleqsf] ljefun] tf]s]sf]

lglZrt If]qkmndf s'g} JolQmsf] sf/f]af/ :yn ePdf .
*= sf/f]af/sf] /sdsf] lgwf{/0fM sf/f]af/ btf{ ug]{ k|of]hgsf] lgldQ s'g} sf/f]af/sf]
/sdsf] lgwf{/0f ;f] sf/f]af/sf] ljut afx| dlxgfsf] vl/b jf laqmL d"NodWo] h'g
a9L x'G 5 ;f]sf] cfwf/df ul/g]5 . btf{ ePsf] JolQmn] sf/f]j f/ /sd k'i6\ofOF ug]{
clen] v sf/f]j f/ :yndf /fVg' kg]{ 5 / s/ clws[tn] dfu]sf] avt b] vfpg' kg]{5 .
(= :yfg kl/jt{gsf] ;"rgf lbg' kg]

kg]{M -!_ s'g} btf{ ePsf] JolQmn] cfˆgf] sf/f]af/sf]
:yfg kl/jt{g ug'{ kg]{ ePdf To:tf] kl/jt{g ug'{eGbf kGw| lbg cufj} ;f] s'/fsf]
hfgsf/L ;DalGwt s/ clws[t nfO{ lbg' kg]{5 .
-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePkl5 ;DalGwt s/ clws[t n]

kl/jt{g x'g] sf/f]af/ :yfg csf]{ s/ sfof{nosf] sfo{ If]qleq kg]{ b]v]df ;DalGwt
sfof{ nonfO{ ;f] s'/fsf] hfgsf/L To:tf] ;" rgf kfPsf] ldltn] ;ft lbgleq lbg'
kg]{5 .
!)= sf/f]af/sf] k|s[l t jf p2]Zo kl/jt{g ug{ ;"rgf lbg' kg]M{ -!_ s'g} btf{ ePsf]
JolQmn] cfˆgf] sf/f]af/sf] k|s[lt jf p2] Zo kl/jt{g ug'{eGbf kGw| lbg cufj}
;DalGwt s/ clws[t nfO{ ;f] s'/fsf] ;" rgf lbg' kg]{5 .
-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt u/]kl5 ;DalGwt s/ clws[tn]

btf{ ePsf] JolQmsf] sf/f]af/sf] k|s[lt jf p2]ZonfO{ kl/jt{g u/L To;sf] hfgsf/L
To:tf] btf{ ePsf] JolQmnfO{ lbg' kg]{5 .
!!= sf/f]af/sf] x:tfGt/0f M -!_ s'g} btf{ ePsf] JolQmn] cfkm"n] ub}{ cfPsf] sf/f]af/
cGo s'g} JolQmnfO{ k"0 f{ jf cf+l zs ¿kdf x:tfGt/0f u/]df To;/L sf/f] jf/
x:tfGt/0f u/]sf] ldltn] ;ft lbgleq cg';"rL–$ adf]lhdsf] 9fFrfdf ;Dk"0 f{
ljj/0fx¿ v' nfO ;f] s'/fsf] hfgsf/L ;DalGwt s/ clws[t nfO{ lbg' kg]{ 5 .
-@_ pklgod -!_ adf]lhd sf/f]af/sf] x:tfGt/0f ePdf x:tfGt/0fsf

zt{x¿sf cwLgdf /xL x:tfGt/0fstf{sf] xs, clwsf/ tyf bfloTjx¿ ;d]t
x:tfGt/0f x'g]5 .
-#_ ;DalGwt s/ clws[t n] sf/f]af/ x:tfGt/0f;Fu ;DalGwt b'j} kIfnfO{

cfˆgf] /f]xj/df /fvL P]g / o; lgodfjnL adf]lhd lghx¿n] k"/f ug'{ kg]{
bfloTjsf ;DaGwdf cfjZos lgb]{zg lbg ;Sg]5 . o;/L lbOPsf] lgb]{zgsf] kfngf
ug'{ lghx¿sf] st{Jo x'g] 5 .
17
!@= btf{ vf/]hL k|lqmof M -!_ P]gsf] bkmf !! sf] pkbkmf -!_ df plNnlvt cj:yfsf]
sf/0faf6 s'g} btf{ ePsf] JolQmsf] btf{ vf/]h x'g] ePdf To:tf] btf{ ePsf] JolQm
jf lgh g/x]sf] cj:yfdf lghsf] xsjfnfn] btf{ vf/]h x'g] cj:yf l;h{gf ePsf]
ldltn] tL; lbgleq btf{ vf/]h ug{sf] nflu btf{ vf/]h x'g] cj:yf v' nfO{ cg';"rL–
!! adf]lhdsf] s/ ljj/0f tyf a'emfpg' kg]{ s/ /sd ;d]t ;+ nUg /fvL ;DalGwt
s/ clws[t ;dIf b/vf:t lbPdf jf bkmf !! sf] pkbkmf -!_ df plNnlvt cj:yf
ljBdfg /xL btf{ ePsf] JolQmsf] btf{ vf/]h ug'{ kg]{ s'/fdf ;DalGwt s/ clws[t
ljZj:t ePdf afFsL s/ /sd a'emfpg nufO{ To:tf] JolQmsf] btf{ vf/]h u/L ;f]
s'/fsf] hfgsf/L ;DalGwt btf{ ePsf] JolQm jf lghsf] xsjfnf / ljefunfO{ lbg'
kg]{5 .
-@_ pklgod -!_ adf]lhd btf{ vf/]hLsf] nflu b/vf:t lbPkl5 btf{
vf/]hLsf] hfgsf/L geP;Dd jf # dlxgf;Dd s/ ljj/0f k]z ug'{kg]{5 .
-#_ btf{ vf/]hLsf] b/vf:t k/]sf] ldltn] # dlxgfleq btf{ vf/]h ePsf] jf
gx'g] eP ;f] ljifosf] hfgsf/L lbg' ;DjlGwt s/ clws[tsf] st{Jo x'g]5 .
!#= btf{ gDa/sf] k|of]uM P]gsf] bkmf !) sf] pkbkmf -^_ df plNnlvt sf/f]af/x¿sf
cltl/Qm btf{ ePsf] JolQmn] cfˆgf] btf{ gDj/sf] k|of]u cfkm" n] ug]{ sf/f]af/;Fu
;DalGwt b]xfosf sfuhftx¿df ;d]t ug'{ kg]{ 5M–
-s_ cfos/;DaGwL sfuhftdf,
-v_ a}+s tyf ljQLo ;+:yfx¿df Jofkfl/s tyf cf}B f]lus k|of]hgsf] nflu Ps
nfv ?k} ofF eGbf a9L C[0fsf] nflu lbOg] lgj]bg ;DaGwL sfuhftdf,
17
bzf}+ ;+zf]wgåf/f ;+zf]lwt .
-u_ cfoft tyf lgof{ t;DaGwL sfuhftdf .
!$= k|l tlnlk lbg]M -!_ btf{ ePsf] JolQmn] lgod % adf]lhd k|fKt u/]sf] sf/f]af/
btf{sf] k|df0fkq RofltPdf, x/fPdf jf cGo s'g} lsl;daf6 gfl;Pdf To:tf]
k|df0fkqsf] k|ltlnlk lngsf] nflu k|ltlnlk b:t'/ jfkt nfUg] Ps;o ?k} ofF ;d]t
;+nUg /fvL ;DalGwt s/ clws[t ;dIf b/vf:t lbg' kg]{ 5 .
-@_ pklgod -!_ adf]lhdsf] b/vf:t k|fKt ePkl5 b/vf:t k|fKt ePsf]
ldltn] kGw| lbgleq ;DalGwt s/ clws[tn] sf/f]af/ btf{s f] k|df0fkqsf] k|ltlnlk
lbg' kg]{5 .
18
!$s=s/kf6Lsf]
!$s=s/kf6Lsf] Joj:yf M s/bftfn] of] lgod k| f/De ePsf] ldltn] tL; lbgleq
sf/f]af/ :yndf ;a}n] b] Vg ;Sg] u/L ljefun] tf]s]sf] 9fFrfdf s/kf6L /fVg' kg]{5 .
kl/R5]b–#
cfk"lt{ :yfg / ;do
!%= j:t'sf] cfk"l t{ :yfgsf] lgwf{/0f M b]xfosf] :yfgnfO{ j:t'sf] cfk"lt{ ePsf] :yfg
dflgg]5M–
-s_ laqmL u/L x:tfGt/0f ul/Psf] rn j:t'sf] cfk"lt{s f] :yfg hxfF To:tf] j:t'
laqmL ul/Psf] jf x:tfGt/0f ul/Psf] 5 ;f] xL 7fpF,
-v_ :jfldTj kl/jt{g ul/P klg :yfg kl/jt{g ug{ g;lsg] crn j:t'sf]
;DaGwdf To:tf] j:t' /x]sf] 7fpF,
-u_ cfoft ul/Psf] j:t'sf] ;DaGwdf To:tf] j:t' g]kfn clw/fHoleq cfoft
ul/g] g]kfnsf] eG;f/ ljGb" ,
-3_ s'g} pTkfbs jf ljqm]tfn] s'g} j:t' :jo+ cfkm"nfO{ cfk"lt{ u/]df To:tf]
j:t'sf] pTkfbs jf ljqm]tf /x]sf] :yfg .
18
!^= ;]jfsf] cfk"l t{ :yfgsf] lgwf{/0f M ;]jfsf] cfk"lt{ :yfg ;] jfaf6 nfe k|fKt ug]{ 7fpF
x'g]5 .
kl/R5]b–$
lahs tyf ahf/ d"No;DaGwL

o;DaGwL Joj:yf
!&= s/ ljhs M -!_ btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ s/ clws[tn]
19
cGoyf :jLs[t u/]b]lv afx]s k| fksnfO{ cg';"rL–% / %s= adf]lhdsf] 9fFrfdf s/
20
ljhs lbg' kg]{ 5 . To;/L s/ aLhs hf/L ubf{ s'g} a:t'sf] lsl;d, ;fOh, df] 8n
/ a|f08 ePdf ;f] v' nfpg' kg]{5 .
21
-!s_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg P]gsf] bkmf !$
sf] pkbkmf -&_ adf]lhd j:t' jf ;]j fsf] laqmL ubf{ cg';"rL–%v df plNnlvt
ljj/0f adf]lhdsf] s/ lahs hf/L ug'{ kg]{5 .
-@_ pklgod -!_ adf]lhd k|fksnfO{ lbOg] lahssf] d'v k[i7df b]lvg] u/L
k|i6;Fu s/ ljhs n]lvPsf] x'g' kg]{5 . o:tf] s/ ljhssf] tLg k|lt tof/ u/L
To;sf] ;Ssn k|lt k|fksnfO{ lbg], bf];|f] k|lt sfof{ non] dfu u/]sf avt k]z ug]{
u/L 5'§} clen]v v8f u/L /fVg] / t];|f] k|lt btf{ ePsf] JolQmn] cfk\mgf] sf/f]af/
k|of] hgsf] lgldQ clen] v v8f u/L /fVg] Joj:yf ug'{ kg]{5 .
22
-#_ =====================
23
-$_ =====================
24
-%_ ====================
19
20
21
gjf}+ ;+zf]wgåf/f yk .
22
cf7f}+ ;+zf]wgåf/f lemlsPsf] .
23
cf7f}+ ;+zf]wgåf/f lemlsPsf]
24
!*= ;+lIfKt s/ lahs M -!_ lgod !& df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} btf{
ePsf] JolQmn] s'g} j:t'sf] v'b|f laqmL ug]{ ePdf ;f] xL s'/f v'nfO{ ;DalGwt s/
clws[t ;dIf lgj]bg lbPdf To:tf] btf{ ePsf] JolQmn] s'g} j:t'sf] v'b|f laqmL ubf{
lgod !& df pNn]v eP adf]lhdsf] s/ lahssf] ;§f cg';"rL–^ adf]lhdsf]
9fFrfdf k|fksnfO{ ;+lIfKt s/ lahs lbg' kg]{ u/L cg'dlt lbg ;Sg] 5 .
-@_ sd df]n kg]{ w]/} j:t'x¿ laqmL ul/Psf] /x]5 eg] pklgod -!_
adf]lhd lbOg] ;+lIfKt s/ lahsdf ;a} j:t'x¿sf] 5'§ f 5'§} gfd pNn]v gu/L
Psd'i6 s]xL j:t'x¿ egL pNn] v ug{ ;lsg]5 .
-#_ pklgod -!_ adf]lhd j:t' vl/b u/L ;+lIfKt s/ lahs lng] k|fksn]
P]gsf] bkmf !& adf]lhd s/ s§L ug{ kfpg] 5}g .
-$_ pklgod -!_ adf]lhd k|fksnfO{ ;+lIfKt s/ lahs lbg] btf{ ePsf]
JolQmn] ;f] s'/fsf] clen]v b]xfoadf]lhd /fVg' kg]{5 M–
-s_ ;Ssn lahssf] gSsn k|lt tof/ u/L /fVg' kg]{,
-v_ l6n/f]nsf] k|ltlnlk /fvL sf/f]a f/ ul/Psf]df k|To]s lbg

;f]sf] hf] 8 u/L /fVg' kg]{,
-u_ k|To]s sf/f]af/sf] s/ ;d] tsf] d"Nosf] clen]v /fVg] .
-%_ pklgod -$_ adf]lhd btf{ ePsf] JolQmn] /fVg' kg]{ clen]v /fv]sf]
gkfOPdf s/ clws[tn] pklgod -!_ adf]lhd ;+lIfKt s/ lahs hf/L ug{ lbPsf]
cg'dlt vf/]h ug{ ;Sg]5 .
25
-^_ o; lgoddf cGoq h'g;'s} s'/f n]lvPsf] ePtfklg kfFrxhf/
?k}ofFeGbf a9L d"Nosf] sf/f]af/ ePsf] /x]5 eg] o; lgodadf]lhd ;+lIfKt s/
lahs hf/L ug{ kfO{g] 5}g / ;f] eGbf sd /sdsf] sf/f]af/ ePsf] ePtfklg lgod
!& adf]lhdsf] s/ lahssf] dfu ug]{ k|fksnfO{ ;f] xL adf]lhdsf] s/ lahs
pknAw u/fpg] st{Jo btf{ ePsf] JolQmsf] x'g]5 .
25
26
===============
-&_ ;+lIfKt s/ lahsaf6 s/sf] s"n c+s lahs d"NonfO{ s/ leGgn] u'0fg
u/L lgsflng]5 .
:ki6Ls/0fM o; pklgodsf] k| of]hgsf] nflu æs/ leGgÆ eGgfn]

s/sf] b/
–––––––––––––– sf] of]unfO{ hgfpF 5 .
s/sf] b/ ± !))
27
!*s= Sofz d]lzg jf sDKo'6/ ;ˆ
;ˆ6j]o/af6 ljhs hf/L ug'
ug'{kg]{ M ljefun] s'g}
s/bftfn] Sof; d]lzg k|of]u ug{' kg]{ u/L tf]Sg ;Sg]5 / To;/L tf]lsPsf]df To:tf]
s/bftfn] sf/f]af/ ubf{ Sofz d]lzgsf] k| of]u u/L ljhs hf/L ug'{ kg]{ 5 .
t/ sDKo'6/ ;ˆ6j] o/af6 ljhs hf/L ug{ :jLs[tL k|fKt s/bftfn] ;f]xL
adf]lhd ljhs hf/L ug'{ kg]{ 5 .
!(= s/ ljhs lbg' gkg]{M P]gsf] bkmf !$ sf] pkbkmf -!_ sf] k|of]hgsf] nflu bz
xhf/ ?k} ofFeGbf a9L d"No ePsf k| of]u e} ;s]sf] j:t'sf] sf/f]jf/ ug]{ JolQmn]
lghn] cfk"lt{ u/]sf] j:t'sf] vl/b d"NoeGbf ljqmL d"No 36L ePdf s/ ljhs hf/L
ug'{ kg]{ 5}g .
@)= qm]l 86 jf 8]l j6 gf]6M -!_ btf{ ePsf] JolQmn] cfk"lt{ u/]sf] j:t' jf ;]jfsf] d"Nodf
kl/jt{g eO{ qm]l86 jf 8]lj6 gf] 6 hf/L ug'{ k/]df To:tf] gf]6df :ki6;Fu qm]l86 jf
8]lj6 gf]6 n] vL b]xfosf s'/fx¿ ;d] t v' nfpg' kg]{5M–
-s_ qmdfut ;+ Vof,
-v_ hf/L ePsf] ldlt,
-u_ cfk"lt{stf{sf] gfd, 7]ufgf / btf{ gDa/,
26
gjf}+ ;+zf]wgåf/f lemlsPsf] .
27
-3_ k|fkssf] gfd, 7]u fgf / lgh btf{ ePsf] JolQm ePdf btf{
gDa/,
-ª_ sf/f]af/;Fu ;DalGwt s/ lahssf] ;+Vof / ldlt,
-r_ j:t' jf ;]j fsf] ljj/0f / qm]l86 jf 8]lj6sf] sf/0f,
-5_ qm]l86 jf 8]lj6 ePsf] /sd,
-h_ qm]l86 jf 8]lj6 ePsf] s/sf] /sd .
-@_ btf{ ePsf] s/bftfn] pklgod -!_ adf]lhdsf] qm]l86 jf 8]lj6 gf] 6sf]
dfl;s n] vf /fVg' kg]{ 5 .
@!= ljb]zL d'b|fdf e'QmfgL ePdf M cfk"lt{stf{ n] s'g} j:t' jf ;]jfsf] cfk"lt{ ubf{
To;sf] k|ltkmn jfkt k| fksaf6 kl/jTo{ ljb]zL d'b|f e'QmfgL lnO{ s/ ljhs lb+bf
sf/f]af/ ePsf] lbgsf] g]kfn /fi6« a}+sn] tf]s]sf] ljlgdo b/ adf]lhd pQm ljb]zL
d'b|f a/fa/ x'g] g]kfnL ?k} ofFsf] /sd s/ ljhsdf pNn] v u/L lahs lbg' kg]{5 .
@@= ahf/ d"No lgwf{/0f k|lqmof M -!_ P]gsf] bkmf !# adf]lhd ahf/ d"No lgwf{/0f ug'{
kbf{ s/ clws[t n] ;dfg k|s f/sf] sf/f]af/sf] ;DaGwdf btf{ ePsf cGo ;dfg
laqm]tfx¿sf] sf/f]jf/ tyf d"No cWoog u/L ahf/ d"Nosf] lgwf{/0f ug]{5 .
-@_ P]gsf] bkmf !# sf] pkbkmf -#_ df pNn]v eP adf]lhd s'g} j:t' jf
;]jfsf] ahf/ d" No lgwf{/0f ug{ g;lsPsf] cj:yfdf dxflgb]{zsn] tt\;DaGwdf ;dfg
k|sf/sf btf{ ePsf JolQmx¿af6 cfkm"nfO{ k|fKt ePsf] hfgsf/L ;d]tsf cfwf/df
d"No lgwf{/0f ug'{ kg]{5 .
kl/R5]b–%
sf/f]af/sf] clen]v
@#= clen]v /fVg' kg]

kg]{M -!_ btf{ ePsf] JolQmn] P]g / o; lgodfjnLsf] k|of]hgsf]
lgldQ b]xfosf ;"rgf, sfuhft tyf ljj/0fx¿sf] clen]v /fVg' kg]{5 M–
-s_ cg';"rL– & adf]lhdsf ;" rgfx¿ .
-v_ Jofkf/, n] vf, gub k| flKt / e'QmfgL ;DaGwL clen] v .
-u_ cfkm" n] hf/L u/]sf s/ lahs tyf ;+lIfKt s/ lahsx¿ .
-3_ cfkm" n] k| fKt u/]sf s/ lahs tyf ;+lIfKt s/ lahsx¿ .
-ª_ cfkm" n] u/]sf] cfoft / lgof{t ;Fu ;DalGwt ;Dk"0 f{

sfuhftx¿ .
-r_ cfkm" n] vl/b / laqmL u/]sf j:t' tyf ;]j fsf] d"N odf 36a9
ePsf] k|d fl0ft ug]{ ;Dk"0f{ 8]lj6 tyf qm]l86 gf]6 / cGo
tT;DaGwL sfuhftx¿ .
-5_ cg';"rL–* / cg';"rL–( df pNn] v eP adf]lhdsf vl/b

tyf laqmL vftfx¿ .
-@_ pklgod -!_ df h'g;'s} s'/f n]l vPsf] eP tfklg ljz]if k|sf/sf]
Jofkf/ jf Joj;fosf lgldQ pQm pklgoddf pNn]v ePsfdWo] s'g} clen] vx¿
dfq btf{ ePsf] JolQmn] clen]vsf] ¿kdf /fVg' kg]{ u/L ljefun] tf] Sg ;Sg]5 .
-#_ btf{ ePsf] JolQmn] o; lgodadf]lhd /fVg' kg]{ clen]vx¿ ljefusf]

cg'dlt lnO{ sDKo'6/ jf o:t} cGo oflGqs k|0ffnL jf ljefun] tf]lslbP adf]lhdsf]
t/Lsf ckgfO{ /fVg ;Sg]5 .
-$_ o; lgodadf]lhd btf{ ePsf] JolQmn] /fv]sf] clen]v s/ clws[t n]

sf/f]af/ ;dodf h'g;'s} avt x]g{ ;Sg] 5 .
:ki6Ls/0f M o; lgodsf] k| of]hgsf] nflu æsf/f]af/ ;doÆ eGgfn]

;fj{hlgs labf afx]s sf/f]a f/ v'Ng] tyf aGb x'g] ;dosf] aLrsf] cjlw ;Demg'
k5{ .
-%_ pklgod -$_ adf]lhd s/ clws[tn] clen] v hfF r ug]{ l;nl;nfdf

dfu]sf] clen] v;F u ;DalGwt ljj/0f tyf sfuhft btf{ ePsf] JolQmn] cfˆg}
vr{df d'b|0f u/L pknAw u/fpg' kg]{5 .
-^_ pklgod -$_ adf]lhd s/ clws[tn] clen] v hfFr ubf{ lghnfO{

;xof]u k'¥ofpgsf] lgldQ cfjZos sd{rf/Lx¿ pknAw u/fpg] st{Jo btf{ ePsf]
JolQmsf] x'g] 5 .
-&_ o; lgodadf]lhd /flvPsf clen]vx¿ btf{ ePsf] JolQmn] ^ jif{;Dd

;'/lIft /fVg' kg]{5 .
@$= gd"gfsf] nflu ljt/0f ul/Psf] jf ljgf d"Nodf k|fKt j:t'sf] ljj/0f M lgod @#
df plNnlvt clen]vx¿sf cltl/Qm btf{ ePsf] JolQmn] sf/f]af/;Fu ;DalGwt
b]xfosf ljj/0fx¿ ;d]t /fVg' kg]{5M–
28
-s_ Joj;fo k|j4{gsf] nflu gd"gfsf] ¿kdf k|fKt ePsf tyf ljt/0f ul/Psf]
j:t'sf] ljj/0f .
29
-v_ ljgfd"No k|fKt ePsf tyf ljt/0f ul/Psf j:t'sf] ljj/0f .
@%= vl/b tyf laqmL vftf k|dfl0ft ;DaGwL Joj:yf M P]gsf] bkmf !^ sf] pkbkmf -#_
adf]lhd s/ clws[tn] vl/b tyf laqmL vftf k|dfl0ft ubf{ b]xfoadf]lhd k|dfl0ft
ug'{ kg]{5M–
-s_ s/bftfn] vl/b tyf laqmL vftf k|dfl0ft ug{sf] nflu sfof{nodf lgj]bg
lbPdf,
-v_ s/ k/LIf0f jf hfF rsf] cjlwdf,
-u_ lg/LIf0fsf] ;dodf .
28
bzf}+ ;+zf]wgåf/f yk .
29
bzf}+ ;+zf]wgåf/f yk .
kl/R5]b–^
s/ ljj/0f tyf ;+sng
@^= s/ cjlwsf] s/ ljj/0f k]z ug'{ kg{M] -!_ btf{ ePsf] JolQmn] ljqmd ;Dat\
cg';f/sf] Ps dlxgfsf] s/ cjlwsf] s/ ljj/0f ;f] cjlw ;dfKt ePsf] ldltn]
kRrL; lbgleq cg';"rL–!) adf]lhdsf] 9fFrfdf ;DalGwt s/ clws[t ;dIf k] z
ug'{ kg]{5 .
30
t/ cl3Nnf] afx| dlxgfleq aL; nfv ?k}ofFeGbf a9L Ps s/f]8
?k}ofF;Dd jflif{s sf/f]af/ ePsf s/bftfn] >fj0f, cflZjg, dfu{, df3, r} t / h]i7
dlxgfsf] kRrL; ut]leq ;DalGwt s/ clws[t ;dIf s/ ljj/0f k] z ug'{ kg]{5 .
-@_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} btf{ ePsf]
JolQmn] cfˆgf] n] vf sDKo' 6/ k|0ffnLdf /fv]sf] sf/0fn] pklgod -!_ df plNnlvt
s/ cjlwsf] ;§f 5'§} s/ cjlw sfod ul/kfpg s/ clws[t ;dIf lgj]bg lbPdf
s/ clws[tn] hfF r a'em u/L pko'Qm b]v]df To:tf] btf{ ePsf] JolQmsf] xsdf
cfjZostf cg' ¿k 5'§} s/ cjlw sfod ul/lbg ;Sg] 5 .
31
-#_ P]gsf] bkmf ( adf]lhd :j] R5fn] btf{ u/]sf s/bftfsf] aflif{s sf/f]jf/
32
jL; nfv ?k} ofF ;Dd ePdf To:tf s/bftfn] >fj0f, dfu{ / r}t dlxgfsf] kRrL;
ut]leq ;DjlGwt s/ clws[t ;dIf s/ ljj/0f k] z ug'{ kg]{5 .
33
-#s_ xf]6n tyf ko{6g Joj;foLn] rfx]df ljefun] ljj/0f k]z ug]{ s/
cjlw b'O{ dlxgf sfod ug{ ;Sg]5 .
-$_ o;/L Ps dlxgfeGbf 36L jf a9L s/ cjlw sfod ul/Psf] btf{ ePsf]
JolQmn] ;f] cjlwsf] s/ ljj/0f ;f] cjlw ;dfKt ePsf] ldltn] kRrL; lbgleq
cg';"rL–!) adf]lhdsf] 9fFrfdf s/ clws[t ;dIf k] z ug'{ kg]{5 .
30
5}7f}+ ;+zf]wgåf/f ;+zf]wg,
31
kfFrf}+ ;+zf]wgåf/f ;+zf]lwt .
32
5}7f}+ ;+zf]wgåf/f ;+zf]lwt .
-%_ klxnf] k6s s/ ljj/0f k]z ubf{ btf{ ePsf] JolQmn] s/ cjlwsf] afFsL
cjlwnfO{ s/ cjlw dfgL ;f]xL cjlwsf] s/ ljj/0f k] z ug'{ kg]{5 .
@&= xsjfnf jf sfg"gL k|l tlglwaf6 s/ ljj/0f k]z ug{ nufpg ;lsg]M btf{ ePsf]
JolQmsf] d[To' x'g uPdf jf lgh s/ ljj/0f k]z ug{ zf/Ll/s jf dfgl;s ¿kdf
c;Ifd ePdf lghsf] d[ To' ePsf] jf lgh zf/Ll/s jf dfgl;s ¿kdf c;Ifd
ePsf] cl3Nnf] lbg;Ddsf] cjlw;Dd lghn] j:t' jf ;]jfsf] cfk"lt{ u/]sf] cjlw
dfgL s/ clws[tn] ;f] cjlwsf] s/ ljj/0f lghsf] xsjfnf jf sfg"gL k|ltlglwnfO{
k]z ug{ nufpg ;Sg]5 .
@*= PSn} jf ;+o'Qm ¿kdf

¿kdf s/ ljj/0f k]z ug'{ kg]
kg]{M b]xfosf] cj:yfdf b]xfosf
JolQmn] PSn} jf ;+ o'Qm ¿kdf s/ ljj/0f k] z ug'{ kg]{5M–
-s_ s'g} s/bftf s/ ljj/0f k]z ug{ c;Ifd ePdf jf lghsf] d[To' ePdf
lghsf] xsjfnf jf ;+/Ifsn],
-v_ s/bftf sfg"gL JolQm ePdf To:tf] s/bftfsf] tkm{af6 s'g} ;+ rfns,
sfo{sf/L k|d'v jf Joj:yfkgn] tf]s]sf] s'g} sd{rf/Ln],
-u_ s/bftf sfg"gL JolQm ePdf / To:tf] sfg"gL JolQm vf/]h jf lj36g ePdf
lnlSj8]6/n],
-3_ dfly pNn]v ePsf] cj:yf afx]s cGo cj:yfdf s/ clws[tn] tf]s]sf]
s/bftf;Fu ;/f]sf/ /fVg] JolQmn] .
kl/R5]b–&
s/sf] lgwf{/0f /c;'

/c;'n pk/
@(= s/ clws[tn] s/ lgwf{/0f ug{ ;Sg]M -!_ P]gsf] bkmf @) sf] pkbkmf -!_ df
plNnlvt cj:yf k/L ;f] xL bkmfsf] pkbkmf -@_ adf]lhdsf cfwf/x¿sf cltl/Qm
ahf/ d"No jf s/ lgwf{/0f ul/g'kg]{ sf/f]af/;Fu ;DalGwt cGo s'g} ;"rgf jf
33
bf];|f] ;+zf]wgåf/f yk .
hfgsf/Lsf cfwf/df ;d]t s/ clws[t n] s/ lgwf{/0f u/L cg';"rL–!@ sf] 9fFrfdf

s/ lgwf{/0f cfb]z hf/L ug{ ;Sg]5 .
-@_ pklgod -!_ adf]lhd s/ clws[tn] hf/L u/]sf] s/ lgwf{/0f cfb] z

34
pk/ cfˆgf] ;kmfOdf k|df0f k] z ug{ ;DalGwt s/bftfnfO{ kGw| lbgsf] Dofb lbg'
kg]{5 .
-#_ pklgod -@_ adf]lhdsf] Dofbleq ;DalGwt s/bftfaf6 ;kmfO{df k] z

x'g cfPsf] k|df0fx¿ pko'Qm b]v]df ;f] xL cfwf/df s/ clws[tn] pklgod -!_
adf]lhd s/ lgwf{/0f u/L s/ lgwf{/0f cfb]z hf/L ug'{ kg]{5 . o;/L s/ lgwf{/0f
cfb]z hf/L ubf{ ;f] cfb]zdf cfb] z hf/L ePsf] ldlt;Dd P]gsf] bkmf !( sf]
pkbkmf -@_ / -#_ adf]lhd nfUg] yk b:t'/ / bkmf @^ adf]lhd nfUg] Jofhsf] /sd
;d]t ;dfj] z ug'{ kg]{ 5 .
:ki6Ls/0f M Jofhsf] u0fgf ubf{ k|lt dlxgf afx| v08sf] Ps v08sf]

cfwf/df ul/g]5 .
#)= s/, yk b:t'/ / Jofhsf] /sd a'emfpg' kg{M] lgod @( adf]lhd hf/L ePsf] s/
lgwf{/0f cfb]z adf]lhdsf] s/, yk b:t'/ / Jofhsf] /sd ;DalGwt s/bftfn]
To:tf] cfb]z k|fKt u/]sf] ldltn] ;ft lbgleq ;DalGwt s/ sfof{nodf bflvn ug'{
kg]{5 .
#!= s/ lgwf{/0f cfb]zsf] ;"rgf k7fpg] sfo{l jlwM -!_ k|rlnt sfg"gdf h'g;'s} s'/f
n]lvPsf] eP tfklg s/ clws[tn] s/bftfnfO{ lgod @( adf]lhd s/ lgwf{/0f
cfb]z hf/L ubf{ To:tf] s/bftfsf] 7]u fgfdf /flvPsf] 6]lnôfS;, 6] n]S; jf To:t}
cGo ljB'tLo pks/0f dfkm{t k7fPdf jf To:tf] cfb] z lgh jf lghsf] sfof{ nodf
a'emfPdf jf lghsf] 7]u fgfdf /lhi6/L u/L x' nfs dfkm{t k7fPdf /Ltk" j{s tfd] n
ePsf] dflgg]5 .
-@_ pklgod -!_ adf]lhd s/ lgwf{/0f cfb] zsf] ;"rgf tfd] n x'g g;s]df
s/ clws[tn] ;DalGwt s/bftfnfO{ /]l8of], 6]lnlehg jf /fli6« o :t/sf] s'g} kq–
34
kfFrf}+ ;+zf]wgåf/f ;+zf]lwt .
klqsfdf tT;DaGwL cfb]zsf] ;"rgf k|;f/0f jf k|sfzg u/L ;f] sf] hfgsf/L
u/fpg ;Sg] 5 . To:tf] cj:yfdf ;DalGwt s/bftfn] To:tf] hfgsf/L kfPsf]
dflgg]5 .
#@= btf{ gePsf] JolQmn] p7fPsf] s/sf] lgwf{/0f /c;'

/c;'nL M -!_ btf{ gePsf] s'g}
JolQmn] s/ p7fPdf lghn] P]gsf] bkmf !% sf] pkbkmf -@_ adf]lhd p7fPsf] s/sf]
lgwf{/0f lgod @( df pNn]v eP adf]lhdsf] k|lqmof ckgfO s/sf] lgwf{/0f
ul/g]5 .
-@_ pklgod -!_ adf]lhd lgwf{/0f ul/Psf] s/ To:tf] s/ p7fpg] btf{

gePsf] JolQmn] s/ lgwf{/0f cfb]z hf/L ePsf] ldltn] ;ftlbg leq a'emfpg'
kg]{5 .
##= k|of]u e};s]sf j:t'x¿sf]

x¿sf] s/ lgwf{/0f t/Lsf M -!_ k|of]u e} ;s]sf j:t' x¿sf] s/
x¿
lgwf{/0f To:tf j:t' x¿sf] ljqmL d"No / vl/b d"NoaLrsf] artdf dfq ul/g]5 .
To:tf j:t'sf] ljqm]tfn] b]xfo adf]lhdsf :yfoL clen]v To:tf j:t' vl/b jf
ljqmL ubf{s} cj:yfdf tof/ u/L /fVg'kg]{5 .
-s_ vl/b;DaGwL
-c_ vl/b ldlt,
-cf_ j:t'sf] k"0 f{ hfgsf/L x'g] lsl;dsf] Joxf]/ fsf]

pNn]v,
-O_ s/ afx]ssf] vl/b d"No,
-O{_ s/sf] b/,
-p_ s/sf] /sd,

-pm_ lt/]sf] s"n /sd .
-v_ ljqmL ;DaGwL
-c_ ljqmL ePsf] ldlt,
-cf_ s/ jfx]ssf] ljqmL d"N o,
-O_ vl/b d"No / ljqmL d"No aLrsf] km/s,
-O{_ s/sf] b/,

-p_ s/sf] /sd,
-pm_ k|fKt u/]sf] s"n /sd .
-@_ pklgod -!_ df pNn]v u/]sf] vl/b d"No eGgfn] s/ ;lxtsf] d"NonfO{
hgfpg]5 .
-#_ k|of]u e} ;s]sf k|To]s j:t'x¿sf] vl/b d"No bz xhf/ ?k} ofFeGbf a9L
ePdf 5'§f 5'§} vl/b jf ljqmL clen]v /fVg' kg]{5 .
-$_ btf{ ePsf] JolQmn] pklgod -!_, -@_ / -#_ df pNn] v ePsf] clen] v
;Gtf]ifhgs 9+un] /fv]s f] gkfOPdf To:tf] s/bftfn] ljqmL u/]sf] s" n ljqmL d"Nodf
s/ nufO csf]{ s/ ljj/0f;Fu} To:tf] s/ bflvn ug]{ u/L s/ clws[tn] lnlvt
cfb]z lbg ;Sg] 5 .
#$= k'g/fj]bg lbg'cl3 s/ ljj/0f k]z ug'{ kg]{M lgod @( adf]lhd ul/Psf] s/
lgwf{/0f pk/ s/bftfn] k'g/fj]bg lbg'cl3 cfˆgf] ;f] cjlwsf] s/ ljj/0f ;DalGwt
s/ clws[t ;dIf k] z ug'{ kg]{5 .
#%= sfa'aflx/sf]
aflx/sf] kl/l:yltM -!_ P]gsf] bkmf !( sf] pkbkmf -$_ sf] k|of] hgsf] nflu
b]xfosf] cj:yfnfO{ sfa'aflx/sf] kl/l:ylt dflgg]5M–
-s_ s/ a'emfpg' kg]{ JolQm la/fdL k/L czQm ePdf lgsf]

ePsf] ldltn] ;ft lbg;Dd,
-v_ s/ a'emfpg' kg]{ JolQmn] lqmof a:g' k/]df lqmof ;dfKt

ePsf] ldltn] ;ft lbg;Dd,
-u_ s/ a'emfpg' kg]{ :jf:gLdflg; ;' Ts]/L ePdf ;' Ts]/L ePsf]
ldltn] k}+tL; lbg;Dd,
-3_ s/ a'emfpg' kg]{ JolQmsf] d[To' ePdf jf af} nfPdf jf a]kQf

ePdf To:tf] ePsf] ldltn] k}+tL; lbgleq lghsf] xsjfnf
jf ;+/Ifsn] lgj]bg u/]df To:tf] lgj]bg k|fKt ePsf] ldltn]
;ft lbg;Dd,
-ª_ af9L, klx/f] , lxpF jf cGo To:t} sf/0faf6 af6f] aGb e}

d"No clej[l4 s/ sfof{nodf cfpg g;s]sf] cj:yfdf af6f]
v'n]sf] ldltn] ;ft lbg;Dd,
-r_ oftfoftsf] ;fwg k"0f{ ¿kdf aGb eO{ cfpg g;Sg] cj:yf
ePdf To:tf] aGb ;dfKt ePsf] ef]lnkN6;Dd .
35
-5_ cfunfuL, e"sDk h:tf b}lj ljklQsf sf/0f sfj'jflx/sf]
kl/l:ylt ;[hgf ePdf ;f] ljklQ k/]sf] ldltn] tL;
lbg;Dd .
36
-@_ pklgod -!_ sf] v08 -v_, -u_, -3_, -ª_ / -5_ df pNn]v eP
adf]lhd sfa'aflx/sf] kl/l:ylt k/L yk Dofb dfUg' k/]df ;DalGwt ufpF ljsf;
;ldlt jf gu/kflnsfsf] l;kmfl/z ;d]t k] z ug'{ kg]{ 5 .
-#_ pklgod -!_ sf] v08 -r_ df pNn] v eP adf]lhdsf] cj:yf k/L yk
Dofb dfUg cfpFbf h'g 7fpFd f oftfoftsf] ;fwg aGb ePsf] xf] ;f] 7fpF ;Fu
;DalGwt ufpF ljsf; ;ldlt jf gu/kflnsfsf] l;kmfl/z ;d]t k]z ug'{ kg]{ 5 .
#^= yk b:t'/ ldgfxfsf] nflu lgj]bg lbg] DofbM -!_ P]gsf] bkmf !( sf] pkbkmf -$_
adf]lhd yk b:t'/ ldgfxfsf] nflu s/ ltg'{ kg]{ Dofb e'Qmfg ePsf] ldltn] tL;
lbgleq dxflgb]{zs ;dIf cg';"rL–!# adf]lhdsf] 9fFrfdf lgj]bg lbg' kg]{5 .
-@_ pklgod -!_ adf]lhdsf] Dofbleq lgj]bg glbPdf yk b:t'/ ldgfxf lbOg]
5}g .
35
afx|f}+ ;+zf]wgåf/f yk .
36
afx|f}+ ;+zf]wgåf/f ;+zf]lwt .
#&= s/ lgwf{/0fsf] cjlwM P]gsf] bkmf @) sf] pkbkmf -$_ adf]lhdsf] cjlw u0fgf
ubf{ s/sf] ;DaGwdf s'g} cbfntdf lgj]bg k/L :yug cfb] z hf/L ePsf] cj:yfdf
;f]sf] lg0f{ o geP;Ddsf] cjlw s6fO u0fgf ul/g]5 .
37
#*= =========
kl/R5]b–*
s/ s§L tyf s/ lkmtf{;DaGwL
;DaGwL Joj:yf
#(= s/ s§L
s§L ug{ kfOg]M -!_ btf{ ePsf] JolQmn] s'g} j:t' jf ;]jf cfk"lt{ ubf{ ;+sng
u/]sf] s/af6 ;f] dlxgf jf ;f] eGbf cufl8 cfˆgf] s/ nfUg] j:t' jf ;]j f cfoft jf
k|fKt ubf{ lt/]sf] s/ b]xfosf] cj:yfdf s§L ug{ kfpg]5 M–
-s_ s/ s§L bfjL ul/Psf] j:t' jf ;]j f s/ of] Uo Joj;fo;F u

k|ToIf ¿kdf ;DalGwt ePdf .
-v_ cfGtl/s vl/b ul/Psf] eP lgod !& adf]lhdsf] s/

lahs k|fKt u/]sf] ePdf .
-u_ cfoft ul/Psf] eP cfoft ubf{ s/ lt/]sf] k|dfl0ft ug]{

cfoft ;DaGwL sfuhftx¿ ePdf .
:ki6Ls/0fM
:ki6Ls/0fM o; v08sf] k|of]hgsf] nflu æcfoft;DaGwL
sfuhftx¿Æ eGgfn] k|1fkgkq, gubL /;Lb, ;fdfgsf]
38
lahs tyf eG;f/sf] af6f] eO{ cfot gx'g] ;]jfsf]
cfk"lt{s f] xsdf ;]j fsf] ljhs / ljefun] ;do ;dodf
tf]s]sf] tT;DaGwL cGo sfuhftx¿ ;Demg k5{ .
-@_ o; lgodadf]lhd s/ s§L ubf{ Psk6s dfq ug{ kfOg]5 . o;/L s/

s§L ubf{ bfaL ul/Psf] ldlteGbf Ps jif{ cufl8;Ddsf] lahs jf cfoft;Fu
;DalGwt sfuhftx¿ x'g' kg]{5 .
37
bzf}+ ;+zf]wgåf/f vf/]h .
38
;ftf}+ ;+zf]wgåf/f yk .
-#_ btf{ ePsf] JolQmn] k|To]s s/ cjlwsf] s/ ljj/0f k]z ubf{ lghn] j:t'
laqmL ubf{ ;+sng u/]sf] s/af6 j:t' vl/b jf cfoft ubf{ lt/]sf] s/ s6fO afFsL
/x]sf] /sd s/ ljj/0f;fy s/ sfof{ nodf bflvn ug'{ kg]{5 .
-$_ btf{ ePsf] JolQmn] vl/b jf cfoft ubf{ lt/]sf] s/ /sd lghn] laqmL
ubf{ ;+sng u/]sf] /sdeGbf a9L ePdf To:tf] a9L ePsf] hlt /sd csf]{ s/
cjlwdf s§L ug{ kfpg]5 . o;/L csf]{ s/ cjlwdf s§L ug{ kfpg] /sd nuftf/
5 dlxgf;Dd afFsL /x]d f Psd'i6 lkmtf{ kfpg lghn] cg' ;"rL–!$ adf]lhdsf]
9fFrfdf s/ clws[t ;dIf b/vf:t lbg' kg]{5 . o:tf] b/vf:t k|fKt ePkl5 s/
clws[tn] lgod $% adf]lhd afFs L s/ lkmtf{ lbg' kg]{5 .
-%_ btf{ ePsf] JolQmn] s'g} dlxgfdf laqmL u/]sf] s"n dfl;s laqmLsf]
krf; k|ltzteGbf a9L lgof{t u/]df ;f] dlxgfsf nflu a9L ePsf] s§L ug'{ kg]{
s/ lkmtf{ kfpg lghn] cg';"rL–!% adf]lhdsf] 9fFrfdf lgof{t ;Fu ;DalGwt
cfjZos sfuhftx¿ ;d] t ;+nUg /fvL s/ clws[t ;dIf b/vf:t lbg' kg]{5 .
s/ clws[tn] To:tf] b/vf:t k|fKt u/]kl5 lgod $% adf]lhd afFs L s/ lkmtf{ lbg'
kg]{5 . o;/L afFs L s/ lkmtf{ lbg] lg0f{o ubf{ s/ clws[t n] b] xfosf s'/fx¿df Wofg
lbg' kg]{5M–
-s_ vl/b jf cfoftdf s/ lt/]sf] 5 5}g .
-v_ klxn] k]z ug'{ kg]{ s/ ljj/0f k]z u/]sf] 5 5}g / k] z

u/]sf] eP To:tf] s/ ljj/0faf6 s/ lkmtf{sf] bfjL k'li6
x'G5 x'Fb}g .
39
:ki6Ls/0fM
:ki6Ls/0fM o; pklgodsf] k| of] hgsf] nflu ælgof{t;Fu
;DalGwt sfuhftx¿Æ eGgfn] j:t' ljlgdosf] xsdf
lgof{t k|d f0fkq, ;fdfg k|fKt u/]sf] k|d f0fkq, k|lttkq /
cfoft k|d f0fkq / lgof{tsf] xsdf lgof{t k|df0fkq, ;fdfg
k|fKt u/]sf] k|d f0fkq, e'QmfgL k|d f0fkq / k|lttkq
;Demg'k5{ .
39
;ftf} ;+zf]wgåf/f ;+zf]lwt .
40
#(s= gf]S;fg ePsf] j:t'd f lt/]s f] s/ s§L
s§L ug]{ M -!_ s'g} j:t' cfuhgL, rf]/L, b'3{6gf,
6'6km'6, Wj+;fTds ultljlwsf sf/0fn] xfgL gf] S;fgL x'g uO{ To:tf] j:t'sf]
df}Hbftaf6 nut s§f ug'{ k/]df jf sd d"Nodf laqmL ug'{ kg]{ ePdf k|df0f ;lxt
To:tf] cj:yf ePsf] ldltn] tL; lbgleq To:tf] j:t'd f lt/]sf] s/ s§L ug{sf]
nflu cfGtl/s /fh:j sfof{ nodf lgj]bg lbg' kg]{5 .
-@_ pklgod -!_ adf]lhd k/]sf] lgj]bg 5fgljg ubf{ xfgL gf]S;fgL ePsf]
b]lvPdf s/ clws[tn] To:tf] xfgL gf] S;fgL ePsf] j:t'df lt/]sf] s/s§L ug{ lbg
;Sg]5 .
t/ aLdf ul/Psf] j:t'sf] xsdf Ifltk"lt{ k| fKt u/]sf] xb;Dd x'g] /sd
s/bftf :j+on] s/s§L ug{ ;Sg]5 .
$)= s/ s§
s§L ;DaGwL cGo Joj:yf M -!_ s/ s§L ul/Psf] j:t' x¿ :6sdf /x]s f] 5 eg]
To:tf] j:t'x¿ s/ clws[tn] x]g{ rfx] jf u0fgf ug{ rfx]df s/bftfn] b]vfpg' jf
u0fgf ug{ lbg'kg]{5 . s/ clws[tn] To:tf j:t'x¿ x]b f{ jf u0fgf ubf{ To:tf]
j:t'x¿ s/ nfUg] sf/f]af/df k| of]u ePsf] gkfPdf jf :6sdf /xg' kg]{df :6sdf
/x]sf] gkfPdf To:tf j:t'x¿ k|rlnt ahf/ d"N odf laqmL ePsf] dflgg]5 .
-@_ pklgod -!_ adf]lhd laqmL ePsf j:t'x¿df nfUg] s/ bflvn ug{
;DalGwt s/bftfnfO{ s/ clws[tn] cfb]z lbg ;Sg] 5 . To:tf] s/ /sd s/
clws[tn] tf]s]sf] dlxgfsf] s/ ljj/0f ;Fu bflvn ug'{ kg]{ 5 .
t/ s/ clws[tsf] ljrf/df To:tf] s/ tTsfnc;' n gu/] c;' n x'g g;Sg]

cj:yf 5 eg] t'?Gt s/bftfaf6 bflvn ug{ nufpg ;Sg]5 .
-#_ s'g} s/bftfn] s/nfUg] j:t' jf ;]j f tyf s/ 5'6 ePsf j:t' jf ;]j f
b'a}sf] sf/f]af/ u/]sf] /x]5 eg] To:tf] s/bftfn] s/ nfUg] j:t' jf ;]jf;Fu k|ToIf
¿kdf ;DalGwt vl/b jf cfoftdf lt/]sf] s/ dfq s§L ug{ kfpg]5 .
-$_ s/ nfUg] jf s/ 5'6 ePsf] b'a} k|sf/sf j:t' jf ;]j fsf] sf/f]af/ ug]{
s/bftfn] pklgod -#_ adf]lhd s/ nfUg] j:t' jf ;]j fsf] laqmL;F u vl/b jf
40
P3f/f} ;+zf]wgåf/f ;+zf]lwt .
cfoft ePsf j:t'sf] k| ToIf ;DaGw :yflkt ug{ g;s]df To:tf] s/bftfn] laqmL
u/]sf] s'n d"NodWo] s/ nfUg] sf/f]a f/sf] d"Nosf] ;dfg'kflts lx;faaf6 vl/b jf
cfoftdf lt/]sf] s/ s§L ug{ ;Sg]5 .
-%_ pklgod -$_ adf]lhd s/sf] u0fgf ubf{ ;dfg'kflts ¿kdf u0fgf x'g
g;Sg] eGg] s/ clws[t nfO{ nfu]df lghn] csf]{ a}slNks t/Lsfåf/f u0fgf ug{
ljefu;Fu lgb]{zg dfu ug{ ;Sg]5 .
$!= s/ s§
s§L ug{ gkfO{g] j:t' jf ;]jfx¿
fx¿M -!_ P]gsf] bkmf !& sf] k|of]hgsf] nflu
b]xfosf j:t' jf ;]j fx¿sf] xsdf s/ s§L ug{ kfO{g] 5}gM–
-s_ k]o kbfy{ ,
-v_ cNsf]xn jf cNsf]xn ldl>t k]o kbfy{ h:t} /S;L, jLo/,
-u_ ;jf/L ;fwgsf] nflu xNsf k]6«f]lnod -k]6«f]n_ OGwg,
-3_ dgf]/~hg vr{ ,
-@_ b]xfosf j:t' x¿df b] xfoadf]lhd cg'kftdf s/ s§L ug{ kfOg]5M–
41
-s_ ===========
-v_ c6f]d f]jfON;df vl/b d"Nosf] $) k|ltzt .
42
-u_ ===========
:ki6Ls/0fM v08 -v_ sf] k| of]hgsf] nflu æc6f]d f]jfON;Æ

eGgfn] s'g} klg tLg jf ;f]eGbf a9L kf+ u|f ePsf] ;8sdf
u'8\g] ofq'jfxs ;jf/Lsf] ;fwg ;Demg'k5{ .
41
kfFrf} ;+zf]wgåf/f lemlsPsf] .
42
-#_ btf{ ePsf] JolQmn] pklgod -!_ jf -@_ sf] cfk"lt{ ug]{ sfo{ g} d'Vo
¿kdf ug]{ ePdf o; lgodfjnLdf Jojl:yt k|lqmofadf]lhd s/ s§L ug{ afwf kg]{
5}g .
$@= laqmL s/ s§
s§L ;DaGwL Joj:yfM P]g k|f/De x'g'eGbf cufl8 b]xfoadf]lhdsf
df}Hbftdf /x]sf j:t'x¿df lt/]sf] laqmL s/ dfq s§L ug{ kfOg]5 M–
-s_ k'gM laqmLsf] nflu s/bftfn] NofPsf j:t' x¿df,
-v_ Jofkf/sf] nflu cf+l zs ¿kdf pTkflbt tyf ;x pTkflbt j:t' x¿ tyf
;]jfx¿df,
-u_ sRrf kbfy{ , ;xfos sRrf kbfy{x¿ / k}ls+u j:t'x¿df .
43
$#= lgj]bg lbg' kg]{M -!_ s/bftfn] cfkm" btf{ x'Fbfsf jvt df}Hbftdf /x]sf j:t'df
nfu]sf] s/ s§L ug{sf] nflu cg';"rL–!^ adf]lhdsf] 9fFrfdf s/ clws[t ;dIf
lgj]bg lbg ;Sg]5 .
44 45
-@_ pklgod -!_ adf]lhd ======== s/ s§Lsf] bfaL ubf{ ====== s/
lt/]sf] lahsx¿ / cGo k|df0f sfuhftx¿ ;d]t cfkm" btf{ ePsf] kGw| lbgleq
k]z ug'{ kg]{5 . o; lgoddf plNnlvt k|d f0f sfuhftsf] cefjdf pklgod -!_
adf]lhd s/ s§L ug{ lbOg] 5}g .
-#_ pklgod -!_ adf]lhdsf] bfaL s/ clws[tåf/f ;+ zf] wg jf vf/] h ePdf

jf To:tf] s/ klxnf g} s§f ul/Psf] kfOPdf P]g / o; lgodfjnL adf]lhd s/
clws[tn] To:tf] s/bftfnfO{ sf/jfO{ ug{ ;Sg]5 .
-$_ o; lgod adf]lhdsf] bfaL s/ clws[tåf/f :jLs[t ePdf ;DalGwt

s/bftfn] pklgod -!_ adf]lhd bfaL u/]sf] /sd lgod #( sf] pklgod -$_
adf]lhd s§L ug{ kfpg]5 .
43
kfFrf} ;+zf]wgåf/f ;+zf]lwt .
44
45
$$= k|of]u e};s]sf j:t'x¿sf]

x¿sf] s/ s§L ;DaGwL Joj:yfM P]gsf] bkmf !& sf] pkbkmf
x¿
-%_ sf] k| of]hgsf] nflu k| of]u e} ;s]sf j:t' x¿ dWo] btf{ gePsf] JolQm;F u vl/b
u/]sf j:t'x¿ / btf{ ePsf] JolQm eP klg P]gsf] bkmf !& df k/]sf / JolQmut
k|of] udf ;d]t NofOPsf j:t' x¿sf] vl/bdf lt/]sf] s/ s§L ug{ kfOg] 5}g .
$%= s/ lkmtf{;DaGwL
;DaGwL Joj:yfM -!_ P]gsf] bkmf @$ sf] pkbkmf -#_ / -$_ jf bkmf @%
sf] k|of]hgsf] nflu s/ lkmtf{ lb+bf s/ clws[tn] s/bftfaf6 lkmtf{sf nflu k] z
ul/Psf k|df0fx¿ t' ?Gt 5fgjLg u/L btf{ ePsf] ldltn] tL; lbgleq lkmtf{ lbg'
kg]{5 .
46
-@_ P]gsf] bkmf @$ sf] pkbkmf -#_ jf bkmf @% adf]lhd k|fKt x'g
cfPsf] k|d f0fx¿ k'gM 5fgjLg ug'{ kg]{ cfjZostf eP ;f] cljnDa u/L kGw|
lbgleq lkmtf{ lbg' kg]{5 . lkmtf{ lb+bf aL; xhf/ ?k} ofFe Gbf a9L ePdf lghsf] a}+s
vftfdf g} hDdf x'g] u/L e'QmfgL ug'{ kg]{ 5 .
-#_ P]gsf] bkmf @% sf] pkbkmf -!_ sf] v08 -s_, -v_ / -u_ sf] k|of]hgsf]
nflu btf{ gePsf] JolQmn] s/ lkmtf{ dfu ubf{ qmdzM cg';"rL–!&, cg';"rL–!* /
cg';"rL–!( sf] 9fFrfdf ;f] em} ljefudf lgj]bg lbg' kg]{5 .
$^= lkmtf{ gx'g]M P]g / o; lgodfjnL adf]lhd 47========== gSsn lng' kg]{ lg0f{o
cfb]z, km};nf, krf{ jf cGo sfuhftx¿ n]vf cjlw ;dfKt ePsf] ldltn] tLg
jif{leq lgj]bg glbPdf lbO{g] 5}g .
48
$& Aofhsf] b/ M P]gsf] bkmf @$ sf] pkbkmf -%_ sf] k|of]hgsf]nflu g]kfn ;/sf/n]
lbg] Aofhsf] b/ jflif{s kGw| k|ltzt x'g] 5 . o:tf] Aofh /sd P]gsf] bkmf @$ sf]
pkbkmf -#_ / -$_ jdf]lhd lkmtf{ dfu u/]sf] ldltn] ;f7L lbgkl5 dfq u0fgf
ul/g]5 .
46
bzf}+ ;+zf]wgåf/f ;+zf]lwt .
47
48
kl/R5]b–(
cfoft lgof{t;DaGwL Joj:yf

49
$*= cfoftdf s/ nfUg]M -!_ g]kfnleq cfoft x'g] j:t' jf ;]jfdf g]kfnleq cfk"lt{
50
ePsf] j:t' jf ;]j fdf nfUg] b/n] s/ nfUg]5 .
-@_ cfoft x'g] j:t' jf ;]j fdf s/ lgwf{/0f ug]{ k| of] hgsf] nflu d"N o sfod
ubf{ P]gsf] bkmf !@ sf] pkbkmf -%_ / -^_ adf]lhdsf] k|lqmof ckgfO d"N o sfod
ul/g]5 .
-#_ cfoft ePsf] j:t'sf] d"N o cfoft x'Fb fsf cj:yfdf sfod ug{
g;lsPdf To:tf j:t' x¿df nfUg] ;a} k|sf/sf s/ jf dx;" nnfO{ k'Ug] u/L w/f}6L
lnP/ dfq To:tf j:t' g]kfnleq Nofpg] cg'dlt lbOg]5 . btf{ ePsf] JolQmn]
cfoft u/]sf] j:t' jf ;]jfsf] d"No sfod geP;Dd To:tf] j:t' jf ;]jfdf lt/]sf]
s/ s§L ug{ kfpg] 5}g .
-$_ s'g} j:t' cfoft ubf{ w/f} 6L /fvL cfoft ul/Psf] eP d"N o PsLg
ePsf] ldltn] Ps jif{;Dd dfq s/ s§L bfaL ug{ ;lsg]5 .
$(= c:yfoL cfoft;DaGwL

cfoft;DaGwL Joj:yfM -!_ eG;f/ dx;"n gnfUg] u/L kl5 lkmtf{ x'g ]
zt{df cfoft ePsf j:t' x¿df eG;f/n] sfod u/]sf] cg'dflgt d"Nosf cfwf/df
kl5 dfn jf j:t' lkmtf{ ePkl5 w/f}6L /sd lkmtf{ x'g] u/L nfUg] s/ jfkt w/f}6L
lnO{ cfoft ug{ cg'dlt lbOg]5 .
-@_ c:yfoL cfoft dx;" n nfUg] u/L c:yfoL ¿kdf cfoft ePsf dfn jf
j:t'df dx;" nd} s/ nfUg]5 .
%)= dxflgb]{zsn] /]v b]v / Joj:yfkg ug{ ;Sg]M P]gsf] bkmf @* adf]lhdc;'nL x'g ]
51
s/sf] /]vb]v / Joj:yfkg dxflgb]{zsaf6 x'g]5 . dxflgb]{zsn] cfjZos b]v]df
49
;ftf}+ ;+zf]wgåf/f ;+zf]lwt .
50
;ftf}+ ;+zf]wgåf/f ;+zf]lwt .
51
cfoft ePsf] j:t' jf ;]jfsf] ;DaGwdf cg'udg ug]{ k|of]hgsf] nflu b] xfo
adf]lhdsf] sfd sf/jfxL ug{ s/ clws[tnfO{ cfb]z lbg ;Sg]5M–
-s_ cfoft ePsf] dfn jf j:t'sf] gd"gf lnO{ plrt / kof{Kt lsl;daf6 s/
nufOPsf] s'/fsf] lglZrt ug]{ / To:tf] gd"gf lnPsf] ;fdfg plrt
;doleq ;DalGwt s/bftfnfO{ lkmtf{ lbg],
-v_ plrt ;dodf sf/f]af/;Fu ;DalGwt :yn, 3/, uf]bfd, k;n cflbdf k|j] z
ug]{, lg/LIf0f ug]{, tnf;L lng] tyf ;DalGwt JolQm;Fu ;f] wk' 5 ug]{,
-u_ vl/b, laqmL jf k}7f/L;Fu ;DalGwt sfuhftx¿ cfˆgf] sAhfdf lng],

gSsn lng], lg/LIf0f ug]{, x6fpg] tyf ;DalGwt s/bftfsf] cg'/f]wdf
plrt b]lvPdf plrt ;doleq x6fOPsf sfuhftx¿sf] ;" rL / cGo
sfuhftx¿ lkmtf{ lbg] .
%!= cfoftdf k|f Kt ePsf] /sdsf] ljz]if Joj:yfM -!_ P]gsf] bkmf @$ / @% sf]
k|of] hgsf] nflu e+;f/ ljGb'df ;+slnt ;Dk"0f{ s/ /sd d"No clej[l4 s/ sf]ifsf]
vftfdf b}lgs ¿kdf hDdf ug'{ kg]{5 / ;f]sf] ljj/0f eG;f/ sfof{non] tLg
lbgleq ghLssf] d"No clej[l4 s/ sfof{ nodf k7fpg' kg]{5 .
-@_ pklgod -!_ adf]lhdsf] sf]ifdf hDdf x'g cfPsf] /sdaf6 ljefun]
cfb]z lbPsf] /sd lkmtf{ lbO{ afFsL /xg] /sd b}lgs ¿kdf tf]lsPsf] /fh:j
vftfdf hDdf ug'{ kg]{ 5 .
-#_ sf]ifsf] ;+rfng ug]{ , a}+s vftf vf]Ng], sf]i faf6 vr{ n] Vg] / /fh:j
hDdf ug]{ sfo{ljlw dxfn] vf lgoGqs sfof{non] tf]lslbPadf]lhd x'g]5 .
kl/R5]b–!)
;Dklt /f]Ssf, lnnfd ljqmL / vfg tnf;L ;DaGwL Joj:yf

Joj:yf
%@= ;DklQ /f]Ssf;DaGwL

sf;DaGwL Joj:yfM -!_ P]g / o; lgodfjnL adf]lhd a'emfpg' kg]{
s/, b:t'/ / Aofh s/bftfn] lgod #) adf]lhdsf] Dofbleq ga'emfPdf s/
clws[tn] P]gsf] bkmf @! cGtu{ t cg';"rL–@) df pNn] v ePadf]lhd
dxflgb]{zsaf6 cg'dlt k| fKt u/L aSof} tf s/, b:t'/, h/Ljfgf / Aofhc;'n ug]{5
.
-@_ pklgod -!_ sf] k| of]hgsf] lgldQ s/bftfsf] ;DklQ sAhf jf lnnfd
ubf{ b]xfoadf]lhd ug'{ kg]{5M
-s_ ;"rgf lbO{;s]kl5 s/bftfsf] rn jf crn ;DklQ s/

bflvn gu/];Dd laqmL ljt/0f jf xs x:tfGt/0f ug{
gkfpg] u/L /f]Ssf /fVg ;DalGwt sfof{ nodf /f]Ssf ug{
n]vL k7fpg] .
-v_ s/bftfsf] s'g} ;DklQ s'g} JolQm ljz]i fsf] ;+/If0fdf jf

;fydf 5 eGg] s/ clws[tn] yfxf kfPdf To:tf] ;DklQ
/f]Ssf ug{ ;DalGwt JolQmnfO{ s/ clws[tn] o; lgodsf]
cwLgdf /xL cfb] z lbg] .
%#= lnnfd laqmL ;DaGwL Joj:yf M -!_ lgod %@ adf]lhdsf] sf/jfO{ ubf{ klg
s/c;'n gePdf s/ clws[tn] b] xfo adf]lhdsf] k|lqmof k'¥ofO{ s/bftfsf] ;DklQ
k"0f{ jf cf+l zs ¿kdf lnnfd laqmL u/L s/c;'n ug{ ;Sg]5M–
-s_ lnnfd laqmL ug'{ kg]{ ;DklQ PsLg u/L ;f] ;DklQ /
lnnfd laqmL ug'{ kg]{ sf/0f tyf lnnfd laqmL x'g] :yfg /
ldlt ;d]t pNn]v ePsf] ;"rgf lnnfd x'g] ldlteGbf
slDtdf kGw| lbg cufj} ;fj{ hlgs ¿kdf k|sflzt ug]{ .
-v_ lnnfd ubf{ lnnfd laqmL ug]{ j:t' /x]sf] :yfgsf] ufpF
ljsf; ;ldlt jf dxf÷pk–dxf÷gu/kflnsfsf] Ps hgf
k|ltlglw jf ghLssf] ;/sf/L sfof{ nosf] Ps hgf k|ltlglw
/ ;Dej eP;Dd s/bftf jf lghsf] k|ltlglw ;d]tnfO{
;fIfL /fVg] .
-@_ pklgod -!_ adf]lhd lnnfd laqmL u/L k|fKt x'g cfPsf] /sdaf6
;j{k|yd lnnfd;DaGwL ;Dk"0f{ vr{ c;'n u/L afFsL /xg cfPsf] /sdaf6 s/bftfn]
ltg'{ kg]{ s/, b:t'/, h/Ljfgf / Aofhsf] /sdc;'n pk/ u/L a9L ePhlt /sd
s/bftfnfO{ lkmtf{ ug'{kg]{5 .
-#_ pklgod -!_ / -@_ df h'g;'s} s'/f n]lvPsf] ePtfklg s/bftfsf]

;DklQ lnnfd x'g' cufj} s/bftfn] lnnfd;DaGwL ;Dk"0f{ vr{, ltg{ a'emfpg kg]{
s/, b:t'/, h/Ljfgf / Aofh ;d]tsf] ;Dk"0f{ /sd bflvn ug{ NofPdfc;' n pk/
u/L lnnfd laqmL aGb ug'{kg]{ 5 .
-$_ lgod %@ df h'g;'s} s'/f n]lvPsf] ePtfklg s/bftfn] ltg'{kg]{

s/c;'n ug{ afFsL 5Fb} s'g} a}+s jf ljQLo ;+:yfdf lghsf] gfddf /sd hDdf
ePsf] hfgsf/L s/ clws[tnfO{ k|fKt eO{ To:tf] /sd c;'n ePdf ;f] afFsL
sf/jfxL aGb ug'{ kg]{ 5 .
-%_ cf+lzsc;'nL x'g] ePdf qmdzM lnnfd;DaGwL vr{ , Aofh, b:t'/,

h/Ljfgf / s/sf] /sd c;' n ul/g]5 .
%$= t'?Gt lnnfd ug]{M lgod %@ adf]lhd ;DklQ /f]Ssf /x]sf] ;DaGwdf s'g}
cbfntdf lgj]bg jf k'g/fj]bg k/L /f]Ssf /xg] cjlw nfdf] x'g uO{ /f] Ssf /x]sf]
;DklQ ;8\g], lau|g] jf gi6 x'g] b]lvPdf s/ clws[tn] To:tf] dfn jf j:t' t'? Gt
lnnfd laqmL u/L cfPsf] /sdsf] cfDbfgL afWg' kg]{5 / /f] Ssf /x]s f] /sd kl5
cbfntsf] lg0f{ oaf6 s/bftfn] lkmtf{ kfpg] 7xl/Pdf lnnfd laqmLaf6 k|fKt ePsf]
/sd dfq lghnfO{ lkmtf{ lbOg]5 . s/bftfn] dfn jf j:t' g} kfpF egL bfaL ug{
;Sg] 5}g .
%%= vfg tnf;Lsf] sfo{ljlwM -!_ P]gsf] bkmf @# sf] pkbkmf -@_ sf] v08 -v_
adf]lhd vfgtnf;L lng' kbf{ b]xfoadf]lhd ug'{ kg]{5M–
-s_ h'g ljifosf] ;DaGwdf vfgtnf;L ug{ nfu]sf] xf] ;f]

ljifo;Fu ;DalGwt s'g} sfuhft jf j:t' s'g} 3/ jf c¿
s'g} 7fpFdf km]nf kg]{ ;Defjgf 5 egL ljZjf; ug'{ kg]{
dgfl;a dflkmssf] sf/0f ePdf / ;f] j:t' ;f] 3/ jf
7fpFsf] t' ?Gt tnf;L glnPsf] v08df k|fKt gx'g] cfz+sf
ePdf jf hfFr ug{ tTsfn} cfjZos ePdf s/ clws[tn]
cfkm} jf cGo sd{rf/L v6fO To:tf] 3/ jf :yfgsf] tnf;L

lng jf lng nufpg ;Sg]5 .
-v_ v08 -s_ adf]lhd tnf;L lng] 3/ jf :yndf a;f]af;

ul/cfPsf jf ;f] 3/ jf :ynsf] wgL jf ;+/IfsnfO{ tnf;L
lng] AolQmn] tnf;L lng vf]h]s f] sf/0f vf] nL ;f] s'/fsf]
;"rgf lbg'kg]{5 / ;f] adf]lhd ;"rgf kfPkl5 To:tf]
JolQmn] tnf;L lng cfpg] JolQmnfO{ To:tf] 3/ jf :yndf
k|j]z ug{ lbg'kg]{5 .
-u_ v08 -v_ adf]lhd tnf;L lng] 3/ jf 7fpFdf a:g] JolQm

jf wgL jf ;+/Ifsn] tnf;L lng cfPsf AolQmnfO{ o:tf]
3/ jf :yndf k|j]z ug{ glbPdf tnf;L lng] AolQmn] ;f]
3/ jf :yndf /x] a;]s f :jf:gL dflg;x¿nfO{ ToxfFaf6
x6\g] ;" rgf / dgfl;j ;do lbO{ cfjZostf cg';f/ s'g }
‰ofn 9f]sf, 5]:sLgL vf]nL, tf]8L leq k;L tnf;L lng
;Sg]5 .
-3_ v08 -u_ adf]lhd tnf;L ln+b f ;DalGwt ufpF ljsf;

;ldlt÷dxf÷pk–dxf÷gu/kflnsfsf] sDtLdf Ps hgf
;b:o jf :yfgLo b'O{ hgf JolQm jf 3/wgL jf p;sf] Ps
hgf k|ltlglw jf s'g} Ps hgf ;fIfL /fvL tnf;L lng'
kg]{5 .
-ª_ v08 -3_ adf]lhd ;fIfL a:g] dflg; km]nf gk/]df jf ;fIfL
j:g OGsf/ u/]df ;f]xL Joxf]/fsf] s}lkmot hgfO tnf;L
lng] JolQmn] ;xL 5fk u/]kl5 v08 -u_ sf] k|lqmof k"/ f
ePsf] dflgg]5 .
-r_ o; lgod adf]lhd tnf;L ln+bf s'g} dflg;sf] z/L/sf]

tnf;L lng' k/]df ;f] ;d]t lng ;lsg]5 / tnf;L lng' kg]{
AolQm :jf:gLdflg; ePdf lghsf] tnf;L :jf:gL dflg;af6}

lng' kg]{5 .
-5_ o; lgodadf]lhd tnf;L ln+bf k| fKt ePsf dfnj:t' jf

sfuhftsf] ljj/0f tof/ u/L tLg lbgleq ljefu ;dIf
k]z ug'{ kg]{5 .
kl/R5]b–!!
ljljw
%^= g]kfnleq cfk"lt{ x'g] j:t' jf ;]jfsf] ;DaGwdfM g]kfn ;/sf/ jf g]kfn
;/sf/sf] :jfldTj ePsf] ;+3, ;+: yf jf sfof{ no jf ;+a} wflgs lgsfon] g]kfn
52
clw/fHoleq Psk6sdf kfFr xhf/ ?k} ofFe Gbf a9Lsf] s/ nfUg] j:t' vl/b ubf{
jf ;] jf k|fKt ubf{ btf{ ePsf] JolQm;Fu dfq ug'{kg]{5 .
%&= s'6g}lts ;'l jwf ;DaGwdfM P]gsf] bkmf @% sf] pkbkmf -!_ sf] v08 -s_ sf]
k|of] hgsf] nflu s'6g}lts ;'ljwfk|fKt JolQmn] k//fi6« dGqfnon] lbPsf] lg:;f ;d]t
;+nUg /fvL s/sf] /sd lkmtf{ kfpg ljefu ;dIf b/vf:t lbg' kg]{5 .
%*= lgz'Ns ;xof]u / ;"rgf M g]kfn ;/sf/n] b]xfosf ;xof]u tyf ;" rgf lgz'Ns
k|bfg ug]{5M–
-s_ s/ k|of]hgsf] lgldQ ckgfpg' kg]{ k|lqmofx¿sf] hfgsf/L,
-v_ s/bftf lzIff;DaGwL k|s fzgx¿ .
53
%*s=s/
%*s=s/ ;xof]uL /fVg
/fVg ;Sg] M -!_ s/bftfn] s/ ;DaGwdf cfjZos hfgsf/L tyf
;xof]u lng s/ ;xof]uL /fVg ;Sg]5 .
-@_ pklgod -!_ adf]lhdsf] s/ ;xof]uLsf] nflu cfjZos kg]{ of]U otf,
lghsf] :t/ nufot cGo Joj:yf ljefun] tf]s] adf]lhd x'g]5 .
52
53
%(= d"No clej[l4 s/;DaGwL

s/;DaGwL ax; k}/jL M s/;DaGwL s'g} d'2fsf] ax; k}/jL ug'{ kg]{
eP ;/sf/L jsLnaf6 x'g]5 .
^)= kl/rokqsf] 9fFrfM s/ clws[tsf] kl/rokqsf] 9fFrf cg' ;"rL–@! adf]lhd x'g]5 .
^!= lgb]{lzsf agfpg]M P]g tyf of] lgodfjnL sfof{G jog ug{ g]kfn ;/sf/ cy{
dGqfnon] cfjZos lgb]{lzsfx¿ agfO hf/L ug{ ;Sg]5 .
^@= cg';"rLdf yk36 tyf x]/km]/M g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|s fzg
u/L cg' ;"rLx¿df cfjZos yk36 tyf x]/ km]/ ug{ ;Sg]5 .
^#= vf/]hL / arfpM -!_ b]xfosf lgodx¿ vf/]h ul/Psf 5g\M
-s_ dgf]/~hg s/ lgodx¿, @)!* .
-v_ laqmLs/ lgodx¿, @)@$.
-u_ 7]Ssfs/ lgodfjnL, @)@$ .
-@_ pklgod -!_ df pNn]l vt lgodx¿adf]lhd eP u/]sf] sfd sf/jfxLx¿

o;} lgodfjnL adf]lhd eP u/]sf] dflgg]5g\ .
54
cg';"rL–
L– !
-lgod # sf] pklgod -!_ / -@_ ;Fu ;DjlGwt_ ?=5.-sf]
g]kfn ;/sf/ l^s^
cfGtl/s /fh:j ljefu ^f+:g] .
:yfoL n]vf gDa/ (PAN) sf nflu b/vf:t
JolQmut
olQmut
v08 -s_
>L k|d'vHo",
cfGtl/s /fhZj sfof{no, === === === === ===.
d, lgDgfg';f/ lj:t[t ljj/0f;lxt cfos/sf nflu dfq jf cfos/ tyf d"No clea[l4 s/sf nflu btf{ ug{
rfxG5' . o; kmf/fddf pNn]v u/]sf ljj/0fx¿ d}n] hfg]a'em];Dd 7Ls 5g\ .
PAN
sfof{no k|of]hgsf] nflu dfq
* lrXg nfu]sf] dxn tkfO{FnfO{ nfu"x'g] ePdf dfq eg{'xf]nf .
1. cfj]b ssf] kl/ro
s_ AolQmsf] gfd
klxnf] aLrsf] y/
g]kfnL
c+u|]hL
v_ hGd ldlt u_ lnË 3_ /fli6«otf
k'?if dlxnf
ª_ s/bftfsf] kl/ro u/fpg] sfuhft

sfuhftsf] lsl;d kl/ro kq g+= hf/L ug]{ sfof{no / :yfg hf/L u/]sf]] ldlt
2= kfl/jfl/s ljj/0f
ljj/0f
s_ klt÷kTgL÷afa'÷afh]÷;+/Ifs
klxnf] aLrsf] y/
klt÷kTgL*
afa'
Affh]
;+/Ifs*
#= 7]ufgf
:yfoL kqfrf/ ug]{ 7]ufgf *
3/ g+=÷Nas g+=÷j8f g+=÷6f]n
d pk-d gkf uflj;
lhNnf
If]q
6]lnkmf]g g+= kf]=a=g+=
ôfS;* O{–d]n*
$= Jofj;flos
Jofj;flos ljj/0f
s] tkfOn] cfos/ ltg{ 5'6 kfpg' ePsf] 5< 5 5}g 5 eg] slxn]b]lv
54
%= Joj;flos ljj/0f -p ko'Qm cg'dfg lbg'xf];_+\_+
ut !@ dlxgfsf] sf/f]jf/ cfufdL # dlxgfsf] cg'dfg

s"n s/ nfUg] sf/f]jf/ -lgsf;L ;d]t_
s"n cfos/ gnfUg] sf/f]jf/ -lgsf;L ;d]t_
s"n d"=c=s= gnfUg] sf/f]jf/ -lgsf;L ;d]t_
s"n k|fKt /sd
s"n lgwf{/0fof]Uo cfo
s"n s/of]Uo cfo
s"n lgsf;L
olb tkfO{sf] gfddf btf{ ePsf kmd{x¿ eP cg';"rL ! df pNn]v ug'{xf];\ .
^= ;Dk{s JolQm -cfj]b seGbf

seGbf km/s ePdf dfq_
klxnf] jLrsf] y/
Gffd -g]kfnL_
Gffd -c+u|]hL_
kb
6]lnkmf]g
ôfS;* O{–d]n*
&= d"Noclea[l4
l4 s/ btf{
s_ s] tkfO{F :j]OR5fn] btf{ ug'{ rfxg'

xf] xf]Og btf{ nfu' x'g] ldlt
ePsf] xf]<
v_ d'=c=s= ;Dks{ JolQm -olb dfly g+ ^ df pNn]v ul/Psf] JolQm jfx]s eP dfq pNn]v ug'{xf];\_
klxnf] jLrsf] y/
Gffd -g]kfnL_
Gffd -c+u|]hL_
kb
6]lnkmf]g
ôfS; * O{–d]n*
*= cfos/ btf{ g+= (= d"= c=s= s/bftf btf{

btf{ g+= !)= lgj]bg ldlt
!!=
!! = cfj]bssf] b:tvt !@=
!@= cf}+7fsf] 5fk
bfofF afofF
!#=
!#= sfof{no k|of]hgsf] nflu dfq
-lgj]bsn] eg'{ gkg]{_
cfos/
cfos/ 5'6 kfPsf] xf]< xf]
btf{ nfu" x'g] ldlt
:jLs[t ug]{ clws[t ldlt
cfGtl/s /fhZj sfof{no
lab]zLsf] xsdf w/f}6L /fv]sf] /sd
d"No clea[l4
l 4 s/
btf{ nfu" x'g] ldlt
cfGtl/s /fhZj sfof{no -Pl/of sf]8_
d"=c=s=ljj/0f bflvnf ug]{ ;do
?=5.-sf]
:yfoL n]vf gDa/ (PAN) sf] nflu b/vf:t l^s^
^f+:g] .
;fem]bf/L kmd{÷k|fOe]6 ln=s=÷klAns ln= s=÷;fj{ hlgs ;+:yfg÷;xsf/L÷

k/f]ksf/L ;+: yf÷c:ktfn÷z}lIfs ;+:yf÷u}/ ;/sf/L ;+ :yf÷cGt/fli6« o u}/ ;/sf/L ;+:yf
v08 -v_
>L k|d"vHo" .
cfGtl/s /fhZj sfof{ no .
d, lgDgfg';f/ lj:t[t ljj/0f;lxt cfos/sf nflu dfq jf cfos/ tyf d"No
clea[l4 s/sf nflu btf{ ug{ rfxG5' . o; kmf/fddf pNn]v u/]sf ljj/0fx¿ d} n]
hfg]a'em];Dd 7Ls 5g\ .
PAN
sfof{ no k| of]hgsf] nflu dfq
* lrXg nfu]sf] dxn tkfO{FnfO{ nfu" x'g] ePdf dfq eg{'xf]nf .
!= cfj]bssf] kl/ro
s_ cfj]bssf] gfd 5g\

g]kfnL
c+u|]hL
v_ btf{ ljj/0fx¿
btf{ ldlt sfof{ no / :yfg btf{ g+=
u_ sf/f]jf/ ;'? ldlt jf ;'? x'g] ldlt
@= d'Vo sfof{nosf] 7]ufgf

ufgf
:yfg kqfrf/ ug]{ 7] ufgf *

3/ g+=÷Ans g+=
j8f g+=
6f]n
d pk–d gkf uflj;
lhNnf
If]q
6]lnkmf]g g+= kf]=a=g++
ôfS;* O{–d]n*
#= sf/f]j f/sf] d'Vo :yfg

-olb d'Vo sfof{no eGbf km/s ePdf dfq eg{' xf];\_
3 :yfg kqfrf/ ug]{ 7] ufgf *

3/ g+=÷Ans g+=÷j8f g+=÷6f] n
d pk-d gkf uflj;
lhNnf
If]q
6]lnkmf]g g+= kf]=a=g++
ôfS;* O{– d]n*
$= Joj;flos ;+: yfsf k|s f/

-Pp6fdf dfq lrXg √ nufpg'xf];\_
k|fOe]6 ln=s+= klAns ln= s+= ;xsf/L
;fj{ hlgs ;+:yfg ;fem]bf/L kmd{ k/f]ksf/L ;+:yf
u}/ ;/sf/L ;+: yf z}lIfs ;+ :yf c:ktfn
cGt/f{li6« o u}/ ;/sf/L ;+:yf cGo
olb ;fem]bf/L kmd{ xf] eg] cg';'rL # df pNn]v ug'{xf];\
%= Aoj;flos ljj/0f
ljj/0f
sfof{ no k| of]hgsf] nflu
Aoj;fosf zfvf jf zfvfx¿ 5g\ 5}gg\ olb Aoj;fosf zfvf jf zfvfx¿ 5g\
eg], cg';'rL @ eg'{xf];\ .
s] tkfOF{n] cfos/ 5'6 kfpg' ePsf] 5< 5 5}g

5 eg] slxn]b]lv
^= Joj;flos ljj/0f
ljj/0f - pko'Qm cg'dfg lbg'xf];_+\_+
ut !@ dlxgfsf] sf/f]jf/ cfufdL # dlxgfsf] cg'dfg

s"n s/ nfUg] sf/f]jf/ -lgsf;L ;d]t_
s"n cfo s/ gnfUg] sf/f]jf/ -lgsf;L ;d]t_
s"n d"=c=s= gnfUg] sf/f]jf/ -lgsf;L ;d]t_
s"n k|fKt /sd
s"n lgwf{/0fof]Uo cfo
s"n s/of]Uo cfo
s"n lgsf;L
&= k|aGw lgb]{zs÷k|d'v sfo{sf/L clws[t
s_ gfd
klxnf] jLrsf] y/
g]kfnL
c+u|]hL
v_ lgo'lQm ldlt u_ /fli6«otf
3_ kl/ro u/fpg] sfuhft

sfuhftsf] k|sf/ kl/ro -kq g+=_ hf/L ug]{ sfof{no tyf :yfg hf/L u/]sf]] ldlt
ª 7] ufgf
:yfoL kqfrf/ug]{ 7]ufgf*
3/ g+=÷Ans g+=÷j8f= g+=÷6f] n
d pk–d gkf uflj;
lhNnf
6]lnkmf]g g+=÷ ôfS;* O–d]n* kf]=a=g+=
*= cfos/ k|of]hgsf] nflu ;Dks{ JolQm - k|aGw lgb]{zs ÷k|d'v sfo{s f/L clws[t afx]s
ePdf dfq ._
klxnf] jLrsf] y/
gfd
kb
6]lnkmf]g
ôfS; * O{–d]n*
(= d"= c=s= btf{
s_ s] tkfO{ :j]R5fn] btf{ ug'{ btf{ nfu" x'g]

xf] xf]Og
rfxg' ePsf] xf]< ldlt
v_ d"=c=s= ;Dks{ JolQm -olb dfly g+ & df pNn] v ul/Psf] JolQm jfx]s eP dfq pNn] v
ug'{ xf] ;\ _
klxnf] jLrsf] y/
gfd
kb
6]lnkmf]g
ôfS;* O{–d]n*
!)= cfos/ btf{ g+= !!= d"= c=s= s/bftf btf{ g+= !@= lgj]bg ldlt
!#=
!#= cfj]bssf] b:tvt !$=
!$= ;+: yfsf] 5fk
s_ b:tvt ug]{ JolQmsf] gfd

klxnf] jLrsf] y/
g]kfnL
c+u|]hL
v_ kb
lgb]{zs sf]if-;+ rfns -6«i6L_ sDkgL ;lrj
;fem]bf/ clwsf/ k|fKt sd{rf/L cGo
!%=
!%= sfof{no k|of]hgsf]
gsf] nflu dfq
-cfj]bsn] eg'{ gkg]{_
cfos/
cfos/ 5'6 kfPsf] xf] < xf]
btf{ nfu" x'g] ldlt
:jLs[t ug]{ clws[t ldlt
cfGtl/s /fhZj sfof{ no
ljb]zLsf] xsdf w/f}6L /fv]sf] /sd
d"No clea[l4
l4 s/
btf{ nfu" x'g] ldlt
cfGtl/s /fhZj sfof{ no -Pl/of sf] 8_
Df"=c=s=ljj/0f bflvnf ug]{ ;do
cg';"rL–
L–@
55
=================
55
kfFrf} ;+zf]wgåf/f vf/]h .
56
cg';"rL–
L–#
-lgod % ;Fu ;DalGwt_
g]kfn ;/sf/
kmf]^f]
cy{ dGqfno
cfGtl/s /fh:j ljefu
:yfoL n]vf gDa/ -kfg_ btf{ k|df0f

f0f kq
kfg ldlt
cfGtl/s /fh:j sfof{no
d"=c=s=btf{
ldlt
lbg dlxgf ;fn
s/bftfsf] gfd
sf/f]jf/sf] gfd
s/bftfsf] k|sf/
7]ufgf
Joj;fo sf/f] jf/x¿
========================= ===============================
s/bftfsf] b:tvt s/ clws[tsf] b:tvt
cltl/Qm sf/f]af/x¿
sf/f]af/sf] gfd 7]ufgf z'? ldlt s/ clws[tsf] b:tvt

!
56
cg';"rL–
L– $
-lgod !! sf] pklgod -!_ ;Fu ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
sf/f]jf/ x:tfGt/0f kmf/fd
o; b/vf:t kmf/fdsf] b'j} v08 eg'{ kg]{5
v08 ! gofF s/bftfn]

s/bftfn] eg'{ kg]{ v08 @ ;fljssf] s/bftfn] eg'{ kg]{
d}n]÷xfdLn] lgDglnlvt ldltdf rfn" Joj;fosf] ¿kdf d}n]÷xfdLn] lgDglnlvt ldltdf rfn" Joj;fosf]
Pp6f sf/f]jf/ d]/f]÷cfˆgf] lgoGq0fdf lnPsf] 5'÷5f}+ . ¿kdf Pp6f sf/f]jf/ x:tfGt/0f u/L lbPsf] 5'÷5f}+ .
ldlt ldlt
s;af6 s;nfO{
-;fljs dflnssf] gfd_ -gofF dflnssf] gfd_
d"No clea[l4 s/ ljj/0f kmf/fd ! d}n]÷xfdLn] o;};fy pQm ldlt kl5 dnfO{÷xfdLnfO{ btf{ x'g] bfloTj /xg]
;+nUg u/]sf] 5'÷u/]sf 5f}+ . klxn] g} hDdf ul/;s]sf] 5}g . d÷xfdL btf{ x'g of]Uo /xg] 5}g÷5}gf}+ .
5'÷5f}+ . d÷xfdL :j]R5fn] btf{s f] nflu u/]sf] cfˆgf] cg'/f]w
lkmtf{ lnG5'÷lnG5f}+ .
b/vf:t d~h'/ ePdf d÷xfdL lgDg lnlvt s'/f of] b/vf:t d~h'/ ul/Pdf d÷xfdL lgDg s'/fsf]
ub{5'÷ub{5f}+ M 3f]if0ff ub{5'÷ub{ 5f}+ M
d"No clea[l4 s/ ljj/0fdf pNn]lvt ;Dk"0f{ cjlw btf{ gDa/ gfd;f/L gul/Psf] cj:yfdf
jfkt ltg'{ kg]{ ;a} d"No cle[al4 s/ ;lxt d}n]÷xfdLn] bfjL ug{ kfpg] d}n]÷xfdLn] lt/]sf
d]/f]÷xfd|f] klxnf] d"No clea[l4 s/ ljj/0f d"No s'g} s/ /sd bfjL ug]{ clwsf/ gofF dflnsnfO{
clea[l4 s/ sfof{nodf k]z ug]{5'÷ug]{5f}+ . x'g]5 .
;fljssf] dflnsn] k]z ug'{ kg]{ t/ gu/]sf s'g} d"No clea[l4 s/ sfof{non] gofF dflnsnfO{
ljj/0f eP k]z ug]{5'÷ug]{5f}+ . u/]sf] s'g} e'QmfgLn] pQm /sd dfly d]/f]÷xfd|f]
s'g} clwsf/ eP ;f] k'/f x'g]5 .
Joj;fo gfd;f/L x'g'cl3 ;fljssf] dflnsn] d}n]÷xfdLn] d"No clea[l4 s/ ;lxt lgDg
u/]sf] cfk"lt{ jfkt ltg'{ kg]{ s'g} s/ afFsL eP ;f] adf]lhd d"Nof+sg ul/Psf df}Hbft tyf ;Dklt
nufot p;n] cfˆgf] df}Hbft tyf ;Dklt jfkt cfkm';Fu} /fv]sf] 5'÷5f}+ .
ltg'{ kg]{ d"No clea[l4 s/ ltg{ d~h'/ ub{5'÷
ub{5f}+ . ?=
gfd;f/L ldltkl5 s'g} cjlw jfkt ;fljssf]
dflnssf] gfddf k]z ul/Psf] s'g} ljj/0f gfd;f/Lsf] ldltkl5 dnfO{÷xfdLnfO{ lgDg
d}n]÷xfdLn] k]z u/]sf] dfGg] 5'÷5f}+ . 7]ufgfdf ;Dks{ ug{ ;lsg]5 M
d"No clea[l4 s/ sfof{non] btf{ gDa/ lbg'cl3
;fljssf] dflnsnfO{ e'QmfgL u/]sf] s'g} /sdn]
pQm /sd dfly d]/f]÷xfd|f] s'g} clwsf/ eP ;f]
k"/f u/]sf] dfGg] 5'÷5f}+ .
b:tvt b:tvt
-dflns÷;fem]bf/÷;~rfns÷sDkgL ;lrj÷k|zf;s_ -dflns÷;fem]bf/÷;~rfns÷sDkgL ;lrj÷k|zf;s_

ldlt ldlt
57
cg';"rL – %
-lgod !& ;Fu ;DalGwt_
s/ ljhssf] 9fFrf
ljhs gDa/M sf/f]jf/ ldltM ÷ ÷

ljqm]tfsf] s/bftf btf{ gDa/ M ljhs hf/L ePsf] ldltM ÷ ÷
ljqm]tfsf] gfd M
7]ufgf M+
qm]tfsf] gfd M
7]ufgf M
qm]tfsf] s/bftf btf{ gDa/ M
e'QmfgLsf] tl/sf M gub÷r]s÷pwf/f]÷cGo
-s_ ko{6sLo oftfoft afx]s cGo sf/f]af/sf] nfluM
l;=g+= ljj/0f
ljj/0f kl/df0f
kl/df0f k|lt OsfO{ d"No hDdf
?= d"No ?=
========= k|ltztn] 5'6
s/ nfUg] d"No
======= k|ltztn] s/
hDdf
-v_ ko{6sLo oftfoftsf] nfluM
k|lt O{sfO{ s/ of]Uo s/ 5'6sf] hDdf d"No
l;=g+= ljj/0f kl/df0f
d"No ?= d"No ?= d"No ?= ?=
hDdf
===========k|ltztn] 5'6
hDdf d"No
===========k|ltztn] b/
hDdf
57
ldlt @)%*.$.! sf] /fhkqdf k|sflzt ;"rgfåf/f x]/km] / .
58
cg';"rL–
L– %s
-lgod !& ;F u ;DalGwt_
s/ ljhssf] 9fFrf
ljds -sDkgL_ sf] gfd / 7]u fgfM ljhs g+=

ljdssf] :yfoL n]vf gDj/M s/ ljhsM
ljldtsf] gfdM
7]ufgfM
ljldtsf] :yfoL n]vf gDj/M hf/L ldltM
clestf{M
ljj/0f /sd ?=
ladf n]v g+= se/gf]6 g+=
;Dk'i6L g+= ladf z'Ns
ladfÍ /sd ?= cftÍsf/L sfo{, x"nbËf tyf tf]8kmf]8
cjlw b]lv ;Dd gfd;f/L b:t'/
l6s6 b:t'/
s/ nfUg] hDdf d"No
Ü d"=c=s/
s"n hDdf
lgldQM sDkgLsf] gfdM
clwsf/ k| fKt b:tvtM
58
cf7f}+ ;+zf]wgåf/f ;+zf]lwt .
59
cg';"rL–
L–%v
-lgod !& sf] pklgod -!s_ ;Fu ;DalGwt_
s/ ljhssf]
ljhssf] 9fFrf
ljhs gDa/
ljqm]tfsf] gfd M sf/f]jf/ ldltM ÷ ÷
7]ufgf M ljhs hf/L u/]sf] ldltM ÷ ÷
kmf]g g+=M– O{d]nM–
ôfS; g+= M- j]j ;fO6M–
ljqm]tfsf] s/bftf btf{ gDa/ (PAN)
qm]tfsf] gfd M
7]ufgf M
qm]tfsf] s/bftf btf{ gDa/
-s/ btf{ gDa/ ePdf_M
e'QmfgLsf] t/Lsf M gub÷r]s÷pwf/f]

l;=g+= ljj/0f kl/df0f k|lt OsfO{ clGtd hDdf /sd ?=
pkef]Qmf d"No ?=
hDdf /sd
d"=c=s/ === k|ltzt
5'6
v'b /sd
ljqm]tfsf] ;xL
59
cg';"rL–
L– ^
-lgod !* ;Fu ;DalGwt_
;+lIfKt s/ ljhssf] 9fFrf
ldlt M =====================
ljhs gDa/ M
ljqm]tfsf] gfd M
7]ufgf M
s/bftf btf{ gDj/

s/sf] b/ -k|ltzt_ M
l;=g+= ljj/0f
ljj/0f kl/df0f
kl/df0f d"No
No k|lt O{sfO{ hDdf d"No
5'6
hDdf d"No
gf]6M kfFr ;o ?k}ofFeGbf a9L s/ nfUg] d"Nosf] j:t' jf ;]j fsf] laqmLdf of] ljhs hf/L
u/Lg] 5}}g .
=====================
ljqm]tfsf] ;xL
gfd / 7]ufgf
cg';"rL – &
-lgod @# sf] pklgod -!_ sf] v08 -s_ ;Fu ;DalGwt_
d"No clej[l4 s/ n]vf
vl/b÷cfoft
vl/b÷cfoft ljqmL÷lgof{t
ldlt ljj/0f
ljj/0f vl/b jf s/sf] b/ s/ /sd ldlt ljj/0f
ljj/0f ljqmL jf s/sf] s/ /sd
k}7f/L d"N o lgsf;L d"N o b/
of] n]vf k|To]s dlxgf tof/ u/L cfkm};Fu /fVg' kg]{ 5 .
cg';"rL – *
-lgod @# sf] pklgod -!_ sf] v08 -5_ ;Fu ;DalGwt_
vl/b vftf
s/bftf btf{ gDa/
vl/b ePsf] cjlw M dlxgf ============= ;fn ==================
ljhs hDdf s/ s/ of]Uo vl/b s/ of]Uo k}7f/L

ldlt ljhs cfk"lt{stf{ sf] cfk"lt{stf{ sf] vl/b 5"6sf] d"No s/ -?=_ d"No s/
gDa/ gfd gDa/ d"No vl/b -?=_
d"No
s"n hDdf
cg';"rL – (
-lgod @# sf] pklgod -!_ sf] v08 -5_ ;Fu ;DalGwt_
laqmL vftf
s/bftf btf{ gDa/
ljqmL ePsf] cjlw M dlxgf =================== ;fn =====================
ljhs hDdf s/ z"Go s/ of]U o ljqmL

ldlt ljhs vl/bstf{ vl/bstf{sf] ljqmL 5"6sf] b/df ljqmL d"No s/
gDa/ btf{ g+= ljqmL -lgof{t_
s"n hDdf
60
cg';"rL – !)
-lgod @^ sf] pklgod -!_ ;Fu ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
ljefu
d"No clej[l4 s/ ljj/0f kmf/fd
jif{ dlxgf ! @ # $ % ^ & * ( !) !! !@
rf}dfl;s k|= bf]= t]= h'g dlxgfsf] xf] To;df -a_lrGx nufpg'xf] ;
s/bftf btf{ gDj/

gfd
7]ufgf
olb o; cjlwdf sf/f]jf/ gu/]sf] eP tnsf] dxndf z'Go /fv]/ ljj/0fdf x:tfIf/ ug'{xf]; . ?=! eGbf 3l6
ePdf k};fnfO{ ?=! df ldnfg u/L ljj/0f eg'{xf]nf .
sf/f]jf/ d"No vl/bdf lt/]sf] s/ ljqmLdf ;+sng u/]sf]
qm]l86 s/ 8]lj6
!= ljqmL
!=!= s/ nfUg] ljqmL
!=@ lgsf;L
!=#= 5'6 ljqmL
@= vl/b ÷k}7f/L
@=!= s/ nfUg] vl/b
@=@= s/ nfUg] k}7f/L
@=#= 5'6 vl/b
@=$= 5'6 k}7f/L
#= cGo
#=!= cGo yk36
$= hDdf
%= 8]lj6–qm]l86 -+ jf -–_
^= ut dlxgfsf] ldng ug{ jfFsL qm]l86
&= s'n ltg{' kg]{ s/ ?=-%–^_ -+ jf -–_
*= s/ lkmtf{ dfu ul/Psf] /sd
(= 5 dlxgf;Dd ldnfg ubf{ klg ldnfg gePs]f jf lgoldt lgof{tstf{sf] cfwf/df s/ lkmtf{ dfu ul/Psf] cj:yfdf
-s'g} Psdf lrXg nufpg'xf];_
d, -k"/f gfd_ o; s/ ljj/0fdf pNn]v ul/Psf] hfgsf/L ;To / k"/f ePsf] Joxf]/f
k|dfl0ft ub{5' .
ldltM
x:tfIf/M kbM .
sDKo'6/ btf{
ldlt ÷ ÷
clws[t
60
ldlt @)%&.$.! sf] /fhkqdf k|sflzt ;"rgfåf/f x]/km]/ .
51
61
cg';"rL – !!
-lgod !@ ;Fu ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
d"No clej[l4 s/ ljj/0f kmf/fd
kmf/fd
-s/of]Uo sf/f]jf/ / sf/f]jf/ jGb ug]{ cj:yfdf eg]{_
jif{M dlxgf ! @ # $ % ^ & * ( !) !! !@
rf}dfl;s k|= bf]= t]= h'g dlxgfsf] xf] To;df -a_lrGx nufpg'xf] ;
s/bftf btf{ gDj/

gfd
7]ufgf
olb o; cjlwdf sf/f]jf/ gu/]sf] eP tnsf] dxndf z' Go /fv]/ ljj/0fdf x:tfIf/ ug'{xf]; . ?=! eGbf 3l6 ePdf
k};fnfO{ ?=! df ldnfg u/L ljj/0f eg'{xf]nf .
sf/f]jf/ d"No vl/bdf lt/]sf] s/ ljqmLdf ;+sng u/]sf]
qm]l86 s/ 8]lj6
!= ljqmL
!=!= s/ nfUg] ljqmL
!=@ lgsf;L
!=#= 5'6 ljqmL
@= vl/b ÷k}7f/L
@=!= s/ nfUg] vl/b
@=@= s/ nfUg] k}7f/L
@=#= 5'6 vl/b
@=$= 5'6 k}7f/L
#= cGo
#=!= cGo yk36
#=@= s/ s§L bfjL ul/;s]sf] :6s
$= hDdf
%= 8]lj6–qm]l86 -+ jf -–_
^= ut dlxgfsf] ldnfg ug{ jfFsL qm]l86
&= s'n ltg'{ kg]{ s/ ?=-%–^_ -+jf -–_
*= s/ lkmtf{ dfu ul/Psf] /sd
d, -k"/f gfd_ o; s/ ljj/0fdf pNn]v ul/Psf] hfgsf/L ;To / k"/f ePsf]

Joxf]/f k|dfl0ft ub{5' .
ldltM
x:tfIf/M kbM .
sDKo'6/ btf{
ldlt ÷ ÷
clws[t
61
52
62
cg';"rL–
L–!@ -s_
-lgod @( sf] pklgod -!_ ;Fu ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
k|f /lDes s/ lgwf{/ 0f cfb]z
v08 -s_ ldlt M ÷ ÷
>L === === === === === ===
!_ s/bftfsf] gfd
@_ s/bftfsf] 7u] fgf
#_ s/bftfsf] btf{ gDa/
$_ s/ lgwf/{ 0f ePsf] cj lw ====================================

%_ s/ lgwf/{ 0f ug{] Pg] sf] b kmf =============== tyf lgodfjnLsf] lgod ================ ;uF
;DjlGwt .
lgDgfg';f/sf] s/ /sd ?==================================-cIf/k] L======================================dfq_ ltg{'
gkg{] cyjf kl/jtg{ ugk{' g{] sg' } 7f; ] kd | f0f eP of] kq kf| Kt ug{' ePsf] kG w| lbgleq s/ clwst[
;dIf kz ] ug{' xfn ] f . cGoyf of] cfbz ] kf| Kt ug'{ ePsf] kGw| lbgleq gk] fn ;/sf/ sf] ;j{ ;l~rt
sfi] fdf bflvnf xg' ] u/L======================== l:yt ============================================================
as+} ÷gub bflvnf ug'{ xfn ] f.
s/ lgwf/{ 0f ug{' kg{] sf/0fx¿
!= Dofb leq s/ ljj/0f bflvnf gu/s ] f] n]
@= cw/" f] jf q6' L k0" f{ s/ ljj /0f kz ] u/] sfn ] ]
#= emÝ" f s/ ljj/0f k] z u/s ] f] n]
$= cGo
%= ldlt ======================== ;Ddsf] Jofh / hl/jfgf u0fgf ul/Psf] 5 .
s/ clwst[
s/ cjlw
qm=;=+ df÷rf=} s/ cjlw jif{ s/ lgwf/{ 0f hl/jfgf yk Jofh hD d f
ePsf] /sd b:t/'
!
@
#
$
%
hD d f
bi| 6Jo Msk[ of C0ffTds cs

+ ePdf sfi] 6leq /sd pNnv
] ugx{' fn
] f.
sfofn
{ o ko| fh
] gsf] nflu dfq
sDKo6' / kl| jli6

ldlt M ÷ ÷
clwst[ sf] b:tvt
62
53
v08 -v_
clGtd s/ lgwf/{ 0f cfbz
]
hf/L ldlt M ÷ ÷
>L === === === ===

!_ s/bftfsf] gfd
@_ s/bftfsf] 7u] fgf
$_ s/ lgwf/{ 0f ePsf] cj lw ====================================

%_ s/ lgwf/{ 0f ug{] Pg] sf] b kmf =============== tyf lgodfjnLsf] lgod ================ ;uF
;DjlGwt .
tkfOn {F ] k] z uge'{ Psf] hjf km tyf kd | f 0f sfuhf tx¿;dt] sf] dN" ofÍg ubf{ lgDgfg; ' f/sf] s/ /sd
?= ============================= -cIf/k] L=============================================================_ dfq ltgk{' g{]
bl] vg cfPsf] 5 . pQm /sd of] cfbz ] hf/L ePsf] ldltn] !% lbgleq gk] fn ;/sf/ sf] ;j{ ;l~rt
sfi] fdf bflvnf xg' ] u/L================================= l:yt =========================================================
as +} ÷gub bflvnf ug'{ xfn ] f . of] cfbz ] hf/L ePsf] ldltn] !% lbgleq s/ gae ' mfPdf h l/jfgf,
yk b:t/' tyf Aofh nfUg] Joxf/] f ;l" rt u l/G5 . of] cfbz ] df lrQ gae ' m] Pg] adfl] hd kg' /fjb] g
lbg ;lsg] s/' f hfgsf/L u/fOG5 .
s/ lgwf/{ 0f ug{' kg{] sf/ 0fx¿
!= Dofbleq s/ ljj/0f bflvnf gu/s ] fn
] ]
@= cw/" f] jf q6' L k0" f{ s/ ljj /0f kz ] u/] sfn] ]
#= emÝ' f s/ ljj/0f k] z u/s ] f] n]
$= cGo
^= ldlt ======================== ;Ddsf] Jofh / hl/jfgf u0fgf ul/Psf] 5 .
s/ clwst[
s/ cjlw
qm=;=+ df÷rf=} s/ jif{ s/ lgwf/{ 0f hl/jfgf yk b:t/' Jofh hD d f
cjlw ePsf] /sd
!
@
#
$
%
hD d f
bi| 6Jo Msk[ of C0ffTds cs
+ ePdf sfi] 6leq /sd pNnv
] ugx{' fn
] f.
sfofn
{ o ko| fh
] gs f] nflu d fq
sDKo6' / kl| jli6

l dl t M ÷ ÷
clwst[ sf] b:tvt
54
v08 -u_
ljzi] f cf bz
]
cfbz
] hf/L ldlt M ÷ ÷
>L ===== =============== ==========
======================= ======== .
!_ s/bftfsf] gfd
@_ s/bftfsf] 7] ufgf
$_ hl/jfgf lgwf/{ 0f ePsf] cjl w ========= ================ ===========

%_ hl/jfgf lgwf/{ 0f ug{] Pg] sf] bkmf ========== ===== tyf lgodfj nLs f] lgod =========== =====
;uF ;DjlGwt .
hl/jfgf ugk{' g{] sf/0f
======================================================================================================================
======================= =============== ================ =============== ================ =============== ================ =====
^_ hl/jfgf /sd ==============================
tkfOn F{ ] of] cfbz ] hf/ L ePsf] ldltn] ;ft lbgleq gk] fn ;/sf/sf] ;j; { l~rt sfi] fdf
bflvnf xg' ] u/L hl/j fgf /sd ?= ==== =============== ========== - cIf/] kL == ====== ==== ====== ==== =====
====== ======== ======= ============d fq_ ===================== =============== ================l: yt
======================= =============== ================ ======as
+} ÷gub bflvnf ugx{' fn
] f . cGoyf of] cfbz
] df
lrQ gae
' m] Pg] adfl] hd kg' /fjb] g lbg ;lsg] s/' f hfgsf/L u/fOG5 .
s/ clwst[
sfofn
{ o ko| fh
] gs f] nflu d fq
sDKo6' / kl| jli6
l dl t M ÷ ÷
clwst[ s f] b:tvt
55
v08 -3_
k'g/fj]bgsf] ;"rgf
ldlt M
k'g/fj]bg btf{ g+=

sf=sf]8=====jif{======= qmd g+=======
>Ldfg======================
cfGtl/s /fh:j sfof{no,
==================================== .
d÷xfdLn] dxflgb]{zs ;dIf÷/fhZj Gofolws/0fdf k'g/fj]bgsf] lgj]bg btf{ u/]sf] x'Fbf

lgDg /sd lgnDjg ul/lbgx'g cg'/f]w 5 .
s/bftfsf] gfd
s/btfsf] 7]ufgf
ufgf M
d"= c=s=btf{ g+=
/fhZj Gofolws/0f
Gofolws/0f÷d"
0f÷d"=c=s=ljefu
= c=s=ljefu btf{ g+=M
=c=s
cfb]z g+= M cfb]z ldlt M
s/ cjlw
qm=;+= df=÷rf}= cjlw jif{ k'g/fj]
g/fj]bg k'g/fj]bg ul/Psf] /sd
!
@
#
$
%
^
s"n hDdf
b:tvtM
b:tvt ======================
sfofn
{ o ko| fh
] gs f] nflu d fq
sDKo6' / kl| jli6

l dl t M ÷ ÷
clwst[ sf] b:tvt
56
v08 -ª_
k'g/fj]bg ;dflKtsf] ;"rgf
rgf
ldlt M
k'g/fj]
/fj]bg btf{ g+=
sf=sf]8===== jif{======= qmd g+= ==============
s/bftfsf] gfd
s/bf
s/bftfsf] 7]ufgf
ufgf M
d"= c=s=btf{ g+=
/fhZj Gofolws/0f
Gofolws/0f÷cfGtl/s
0f÷cfGtl/s /fh:j ljefu btf{ g+= M
lg0f
lg0f{
0f{o g+= M lg0f
0f{{o ldlt M
lg0f
s/ cjlw
qm=;+= df=÷rf} cjlw jif{ k'g/fj]bg ul/Psf] /sd lg0f{odf 7x/ ul/Psf]
/sd
!
@
#
$
%
^
s"n hDdf
b:tvtM
b:tvt
sfofn
{ o ko| fh
] gs f] nflu d fq
sDKo6' / kl| jli6

l dl t M ÷ ÷
clwst[ sf] b:tvt
57
cg';"rL–
L–!#
-lgod #^ sf] pklgod -!_ ;Fu ;DalGwt_
sfa'aflx/sf] kl/l:yltdf b:t'/ ldGxf;DaGwL lgj]bg
s/bftf btf{ gDj/
>L s/ clws[tHo" ,
cfGtl/s /fh:j sfof{ no,
================================= .
d"No clej[l¢ s/ P]gsf] bkmf !( sf] pkbkmf -$_ tyf d"No clea[l4 s/
lgodfjnL, @)%# adf]lhd b]xfosf] d]/f sfa'aflx/sf] cj:yf k/]sf]n] Dofbleq lgj]bg lbg
cfPsf] 5' .
!_ d]/f] =============================== gftf kg]{ >L÷>LdtL =========================== sf] ldlt

========================= df d[To' ePsf] xF'b f lqmof a:g' k/]sf]n] .
@_ d ==================================== ;' Ts]/L ePsf]n]
#_ d]/f] ======================================gftf kg]{ s/ a'emfpg' kg]{ JolQm >L÷
÷>LdtL÷
÷;'>L
=========================== d/]sf]÷af} nfxf ePsf]÷j] kQf ePsf]n]
$_ sfof{ nodf cfpFbf vf] nf÷klx/f]÷lxpF÷=========================== k|fs[lts sf/0fn] af6f]
aGb eO{ cfpg g;s]sf] n] .
%_ oftfoftsf] ;fwg ================================== sf/0fn] k"0 f{¿kdf aGb ePsf]n] .
lgj]bg lbg'kg]{ xbDofb M
!_ bkmf ! jf # jf $ sf] xsdf ;ft lbg .
@_ bkmf @ sf] xsdf k}tL; lbgleq .
#_ bkmf % sf] xsdf ef]ln kN6 .
lgj]bssf] b:tvt ldlt
58
63
cg';"rL–
L–!$ / !%
63
g]kfn /fhkqsf] ldlt @)%&.)$.)! sf] ;"rgf åf/f vf/]h
59
cg';"rL–
L–!^
-lgod $# sf] pklgod -!_ ;Fu ;DjlGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
s/ s§
s§Lsf] kmf/d
lgj]bg k|fKt ldltM
s/bftf btf{ g+=
-btf{ ldltdf df}Hbftdf /x]sf] s/of] Uo j:t'sf] d"No clje[l4 s/ tyf df}Hbftdf /x]sf]
ljqmLs/ lkmtf{÷s§L kfpg bfjL ug]{ b/vf:t_
>L s/ clws[tHo" ,
cfGtl/s /fh:j sfof{ no, ==== ==== ==== ==== ====.
sf/f]jf/sf] gfd M =========================================

7]ufgfM
3/ g+=
jf8{ g+= 6]lnkmf]g
6f]n ôfS;
dxf÷pk÷g=kf=÷uf=lj=;= Od]n
lhNnf kf]i6 aS;
-!_ d}n] d"No cjlej[l4 s/df btf{ ePsf] ldltn] 7Ls Ps jif{ klxn] ul/Psf]
vl/b÷k}7f/LdWo] afFsL /x]sf] df}Hbft dfq ;dfj] z u/]sf] 5' .
-@_ d}n] lgDg sfuhft ;+nUg u/]sf] 5' .
-s_ eG;f/sf] k|1fkg kq, gubL /;Lbsf] k|ltlnlk / ljhs .
-v_ ljqmLs/ k|of]hgsf] nflu ljqm]tfdf btf{ ePsf JolQmaf6 vl/b u/]sf]
ljhs .
-u_ d"No clej[l4 s/ k|of]hgsf] nflu btf{ ePsf s/bftf;Fu u/]sf] vl/bsf]
s/ ljhs .
-#_ df}Hbft ;fdfgsf] ljj/0f -cfjZos k/] csf]{ kfgf yKg' xf] nf_ M
l;=g+= ;fdfgsf] kl/df0f b/ d"No lt/]sf] ljqmL ljhs k|1fkg s}lkmot
ljj/0f s/ g+= kq g+=
hDdf
60
-$_ ;aeGbf kl5Nnf] df:s]j f/L cg';f/ s/s§L jf lkmtf{ x'g jf+sL /x]s f] ljqmLs/
-k|df0f ;+ nUg u/]sf] 5'_ .
d cfˆgf] ;fydf sf
-gfd_ -btf{ ldlt_
lbg;Dddf df ePsf] s/ nfUg] ;fdfgdf a'emfO;s]sf]

-;fdfg ePsf] 7fpF_
d"No clej[l4 s/ tyf df}Hbftdf lt/sf] ljqmLs/ jfktsf] ?=
-cIf/]kL dfq_
s/ s§L ug{ kfpgsf lgldQ lgodfg';f/ of] bfjL k|: t't ub{ 5' . k|:t't Joxf]/ f 7Ls ;fFrf]
5.
bfjL ug]{sf ;xL ldlt

sf/f]jf/;Fusf] ;DaGw
cfGtl/s /fh:j sfof{ no ldlt M ===================
k|df0fsf cfwf/df s/s§L ug{ :jLs[t ePsf] hfFra'em u/L :jLs[t ug]{
d"No clej[l4 s/÷ljqmLs/ ?=
hfF r ug]{ clws[t s/ clws[t

ldltM
61
64
cg';"rL – !&
-lgod $% sf] pklgod -#_ ;F u ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
s'6gLlt1n] lt/]sf] s/ lkmtf{ dfu ug]{;DaGwL ljj/0f
!= tn pNn]lvt j:t'x¿ o; ===================================================== /fhb"tfjf;sf]

s"6gLlt1n] vl/b u/]sf x'g\ . bkmf # df pNn]lvt /sd lkmtf{ lbg cg'/f]w ul/G5 .
@= s/ lkmtf{ bfjL u/]sf] cjlw ======================== b]lv ========================= ;Dd .
#= vl/bsf] ljj/0f
vl/bstf{sf] vl/b ul/Psf] ljhs d"No ljhs gDa/ lt/]sf] d"No

gfd j:t'÷;]jf clea[l4 s/
hDdf
dfly pNn]lvt j:t' tyf ;]jfx¿ ============================== /fhb"t fjf;sf] s"6gLlt1n]

vl/b u/]sf] jf lghnfO{ cfk"lt{ ul/Psf] Joxf]/ f k|d fl0ft ub{5' / ?==================== -cIf/]kL
=============================================sf]_ lkmtf{ x:tfIf/stf{÷==================================== nfO{
lbg cg'/f]w ub{5' . x:tfIf/stf{÷nfO{ lbO{g] e'Qmflg d"No clea[l4 s/ P]g, @)%@ sf] bkmf
@% -!_ -s_ cg';f/ x'g] s'/f d d~h'/ ub{5' .
sfof{no k|of]hgsf] nfl

nflu dfq
s/ lkmtf{ ul/Psf] /sd ?= r]ssf] ldlt
lg0f{o stf{ lg0f{o ldlt
a}s vftf gDj/ r]s hf/L ul/Psf] a}+s
e"Qmflg dlxgf jif{ s/ clws[tsf] b:tvt
64
62
65
cg';"rL–
L–!*
-lgod $% sf] pklgod -#_ ;F u ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
ljefu
s/ lkmtf{ kmf/fd
-låkIfLo÷jx'
låkIfLo÷jx'kIfLo ;Demf}t f÷ljb]zL ;+3 ;+: yf cGtu{t ;+rflnt cfof]hgfsf] nflu_
!= lkmtf{ dfu ul/Psf] cjlw b]lv ;Dd
@= ;+u7gsf] ljj/0f
-s_ ;+:yf÷cfof] hgf ;+rfnssf] gfd
-v_ 7]ufgf
-u_ ;+:yf ÷;xof]u÷ C0fsf] p2]Zo olb cfjZos ePdf
-#_ ;Demf}tf ldlt olb cfjZos ePdf
-ª_ ;dfKt x'g] ldlt
-r_ vl/b ePsf] ;fdfgsf] s"n /sd÷;Demf}tfadf]lhd k|fKt x'g] s"n /sd
-%_ cy{ dGqfnoaf6 ;xdtL k| fKt ldlt olb cfjZos ePdf
-h_ ;Demf}tfsf] k|lt ;+nUg 5
-em_ ;xof]u÷C0f gDj/ olb cfjZos ePdf
#= 7]s]bf/
-s_ of]hgf;Fu ;Ddmf}tf ePsf]
7]s]bf/÷Joj:yfkgsf] gfd÷7]ufgf M
-v_ 7]Ssf gDa/
65
63
-u_ 7]Ssf z'? x'g] ldlt
-3_ 7]Ssf ;dfKt x'g] ldlt
-ª_ s/bftf btf{ gDa/
-7]s]bf/;Fusf] zt{sf] slk ;+ nUg ug]{_
$= dfn;fdfg vl/bstf{sf] gfd
%= cfk"lt{stf{sf] gfd
^= j:t' / ;]j fx¿sf] ljj/0f
vl/b ul/Psf j:t' / s/bftf btf{ g+= ljhs g+= ljhs d"No lt/]sf]
;]jfx¿ d"=c=s=/sd
hDdf
cfjZostf cg' ;f/ kfgf yk ug{ ;lsg]5 .
64
&= ;Demf}tfsf] s'g bkmfaf6 d"N o clej[l4 s/ lkmtf{ x'g]
*= of] kmd{ eg'{ eGbf klxn] vl/b u/]sf ;fdfgx¿df d"No clej[l4 s/ lkmtf{ ePsf]
eP
l;=g+= ;+:yfsf] gfd ;fdfgsf] ljj/0f kl/df0f d"No
pk/f]Qm Joxf]/ f 7Ls ;fF rf] xf] . pQm ;fdfgx¿ cGo JolQmnfO{ k| of]u jf x:tfGt/0f
ug'{eGbf k"j{ cfGtl/s /fh:j sfof{nosf] :jLs[lt lng' kg]{ 5 .
ljj/0f eg]]{ 7]s]bf/sf] gfd of]hgfsf] tkm{af6 k|d fl0ft ug]{sf] gfd
;xL ;xL
sfof{ nosf] gfd, 7]ufgf M
sfof{
sfof{no k|of]hgsf] nfl
nflu dfq
s/ lkmtf{ ul/Psf] /sd ?= r]ssf] ldlt
lg0f{o stf{ lg0f{o ldlt
a}+s vftf gDj/ r]s hf/L ul/Psf] a}+s
e'Qmflg dlxgf aif{ s/ clws[tsf] b:tvt
65
cg';"rL–
rL–!(
rL
66
==============
66
ldlt @)%&.$.! sf] /fhkqdf k|sflzt ;"rgfåf/f vf/]h .
66
cg';"rL – @)
-lgod %@ sf] pklgod -!_ ;Fu ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
sAhf ug]{ clwsf/ kqsf] gd"gf
>L==========================================
d"No clea[l4 s/ P]g, @)%@ sf] bkmf @! tyf d"No clea[l4 s/ lgodfjnL @)%#
sf] lgod %@ åf/f cfGtl/s /fh:j ljefusf] dxflgb]{zssf] x}l;otn] d
============================================nfO{ k| fKt clwsf/ k|of]u u/L d tkfOF{nfO{
====================== =========a:g] d"No clea[l4 s/bftf >L =================================================
af6 s/÷hl/jfgf÷Aofh jfkt ?================================== ;+sng ug{ tyf p7fpg o;
kqåf/f clwsf/ k|bfg ub{ 5' .
pQm s/bftfsf] clwsf/ jf lghsf] :jfldTjdf /x]sf] ;Dklt hxfF ePtfklg /

p;sf] :jfldTjdf /x]sf] jf p;n] ef]u rng u/]sf] s'g} ;Dklt jf hUuf hdLgdf jf
p;sf] tkm{af6 p;sf] gf;f]sf] ¿kdf cGo JolQmn] /fv]sf] To:tf ;Dklt jf hUuf hdLgdf
/ g]kfnleq s/of]Uo ;/;fdfgx¿sf] pTkfbg tyf ljqmL ljt/0f sfo{d f k| of] u ul/Psf ;a}
j:t'x¿ pQm /sdsf To:tf j:t' jf ;Dklt /fVg / a]r ljvg ug{ tyf ;f] ;DaGwL
sfo{df e}kl/ cfPsf cGo vr{ tyf b:t'/ ;lxt p7fpg kof{Kt x'g] u/L cfjZos eP
cfˆgf ;xfosx¿sf] ;xfotf ;d]t lnO{ t'?Gt sAhf u/L pQm /sd c;'n ug{ ;d]t
tkfO{nfO{ clwsf/ k|bfg ub{ 5' .
sAhf ug]{ sfo{ ;DkGg ug{sf] nflu lbgsf] ;"of]{bob]lv ;"of{:t;Ddsf] s'g} ;dodf
s'g} 3/ jf :yfg anhˆtL vf]Ngsf] nflu s'g} k|x/L clws[tsf] ;xof]u lng] clwsf/ klg
o;} dfkm{t tkfO{+ nfO{ k|b fg ul/Psf] 5 .
of] clwsf/ kq d}n] =============================== -ldlt_ sf lbg ================ ah]

x:tfIf/ u/L lbPsf] 5' .
dxflgb]{zs
cfGtl/s /fh:j ljefu
67
cg';"rL – @!
-lgod ^) ;F u ;DalGwt_
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
ljefu s/ clws[t sf]
kmf]6f]
s/ clws[tsf] kl/ro kq
gfd M
bhf{ M
kl/ro kq g+= M
dxflgb]{zssf] x:tfIf/
68

Vat Rules 2053 N

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Vat Rules 2053 N

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d"No clej[l4 s/ lgodfjnL, @)%#

#= d"No clej[l4 s/ -t] ;|f] ;+ zf] wg_ lgodfjnL, @)%( @)%(÷)(÷@@

^= d"No clej[l4 s/ -5}7f}F ;+zf]wg_ lgodfjnL,@)^! @)^!÷!@÷)#

!!= d"No clej[l4 s/ -P3f/f}+ ;+ zf]wg_ lgodfjnL, @)^^ @)^^÷#÷@(

@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; lgodfjnLdf,–

-s_ æP]gÆ eGgfn] d"No clej[l4 s/ P]g, @)%@ ;Demg' k5{ .

2 P3f/f}+ ;+zf]wgåf/f ;+zf]lwt .

4 klxnf] ;+zf]wgåf/f ;+zf]lwt .

cg';"rL–! adf]lhdsf] 9fFrfdf sf/f]af/ btf{ ug{sf] nflu ;DalGwt s/ clws[t

-v_ s'g} JolQmsf] 6]lnkmf]g dx;'n / 3/ jxfn u/L jflif{s Ps

-u_ ljefun] tf]s]sf] ahf/ jf ;8s If]qleqsf] ljefun] tf]s]sf]

(= :yfg kl/jt{gsf] ;"rgf lbg' kg]

-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePkl5 ;DalGwt s/ clws[t n]

-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt u/]kl5 ;DalGwt s/ clws[tn]

-@_ pklgod -!_ adf]lhd sf/f]af/sf] x:tfGt/0f ePdf x:tfGt/0fsf

-#_ ;DalGwt s/ clws[t n] sf/f]af/ x:tfGt/0f;Fu ;DalGwt b'j} kIfnfO{

-s_ cfos/;DaGwL sfuhftdf,

-u_ cfoft tyf lgof{ t;DaGwL sfuhftdf .

cfk"lt{ :yfg / ;do

lahs tyf ahf/ d"No;DaGwL

-s_ ;Ssn lahssf] gSsn k|lt tof/ u/L /fVg' kg]{,

-v_ l6n/f]nsf] k|ltlnlk /fvL sf/f]a f/ ul/Psf]df k|To]s lbg

-u_ k|To]s sf/f]af/sf] s/ ;d] tsf] d"Nosf] clen]v /fVg] .

:ki6Ls/0fM o; pklgodsf] k| of]hgsf] nflu æs/ leGgÆ eGgfn]

-s_ qmdfut ;+ Vof,

-v_ hf/L ePsf] ldlt,

-u_ cfk"lt{stf{sf] gfd, 7]ufgf / btf{ gDa/,

-ª_ sf/f]af/;Fu ;DalGwt s/ lahssf] ;+Vof / ldlt,

-r_ j:t' jf ;]j fsf] ljj/0f / qm]l86 jf 8]lj6sf] sf/0f,

-5_ qm]l86 jf 8]lj6 ePsf] /sd,

-h_ qm]l86 jf 8]lj6 ePsf] s/sf] /sd .

@#= clen]v /fVg' kg]

-s_ cg';"rL– & adf]lhdsf ;" rgfx¿ .

-v_ Jofkf/, n] vf, gub k| flKt / e'QmfgL ;DaGwL clen] v .

-u_ cfkm" n] hf/L u/]sf s/ lahs tyf ;+lIfKt s/ lahsx¿ .

-3_ cfkm" n] k| fKt u/]sf s/ lahs tyf ;+lIfKt s/ lahsx¿ .

-ª_ cfkm" n] u/]sf] cfoft / lgof{t ;Fu ;DalGwt ;Dk"0 f{

-5_ cg';"rL–* / cg';"rL–( df pNn] v eP adf]lhdsf vl/b

-#_ btf{ ePsf] JolQmn] o; lgodadf]lhd /fVg' kg]{ clen]vx¿ ljefusf]

-$_ o; lgodadf]lhd btf{ ePsf] JolQmn] /fv]sf] clen]v s/ clws[t n]

:ki6Ls/0f M o; lgodsf] k| of]hgsf] nflu æsf/f]af/ ;doÆ eGgfn]

-%_ pklgod -$_ adf]lhd s/ clws[tn] clen] v hfF r ug]{ l;nl;nfdf

-^_ pklgod -$_ adf]lhd s/ clws[tn] clen] v hfFr ubf{ lghnfO{

-&_ o; lgodadf]lhd /flvPsf clen]vx¿ btf{ ePsf] JolQmn] ^ jif{;Dd

-v_ s/ k/LIf0f jf hfF rsf] cjlwdf,

-u_ lg/LIf0fsf] ;dodf .

s/ ljj/0f tyf ;+sng

@*= PSn} jf ;+o'Qm ¿kdf

s/sf] lgwf{/0f /c;'

hfgsf/Lsf cfwf/df ;d]t s/ clws[t n] s/ lgwf{/0f u/L cg';"rL–!@ sf] 9fFrfdf

-@_ pklgod -!_ adf]lhd s/ clws[tn] hf/L u/]sf] s/ lgwf{/0f cfb] z

-#_ pklgod -@_ adf]lhdsf] Dofbleq ;DalGwt s/bftfaf6 ;kmfO{df k] z

:ki6Ls/0f M Jofhsf] u0fgf ubf{ k|lt dlxgf afx| v08sf] Ps v08sf]

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