l;of/L ufpFkflnsf æ50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmd sfof{Gjog sfo{ljlw 2074Æ

l;of/L ufpF kflnsf

?kGb]xL lhNnf

% g+= k|b]z, g]kfn

sfo{kflnsfaf6 :jLs[t ldlt M– @)&$÷!)÷@%

;+Vof g+= M (

æ50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmd sfof{Gjog sfo{ljlw 2074Æ

k|:tfjgf

d'n'ssf] cy{tGqdf dxTjk')f{ :yfg cf]u^]sf] kz'kfng Aoj;fonfO{ Aojl:yt,dof{lbt Pj+ Aoj;flos agfpb} :jR%,:j:Yo Pj+ u')f:tl/o kz'k+lIf tyf kz'k+lIfhGo pTkfbgx? cfd pkef]Stf ;dIf ;xh ?kdf k'Ug ;Sg] jftfj/)f >[hgfsfnfUfL ufpkflnsf :t/af^ ;+rfng x'g] kz'kfns s[ifsnfO{ nlIft u/L ;+rflnt 50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmddf Ps?ktf sfod /fvL ;+rfng x'g ;sf]; eGg] clek|fon] l;of/L ufpkflnsfn] æ:yflgo ;/sf/ ;+rfng P]gF 2074Æ sf] bkmf 11, v)* )f ;+u ;DjlGwt sfo{sf] nfuL ;f]xL P]gsf] bkmf 102 sf] pkbkmf 2 adf]lhd of] sfo{ljlw hf/L u/]sf] % .

kl/R%]b 1

1= ;+lIfKt gfd / k|f/De

s_ of] sfo{ljlwsf] gfd æ50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmd sfof{Gjog sfo{ljlw 2074Æ x'g]% .

v_ of] sfo{ljlw l;of/L ufpsfo{kflnsf af^ :jLs[t ePsf] ldlt b]vL nfu' x'g]% .

2= kl/efiff M ljifo jf k|;+un] csf]{ cy{ gnufPdf o; sfo{ljlwdf

s_ æufp FkflnsfÆ eGgfn] l;of/L ufpkflnsfnfO{ ;Demg' kb{% .

v_ æ;DjlGwt sfof{noÆ eGgfn] l;of/L ufpkflnsf kz' ;]jf zfvfnfO{ ;Demg' kb{% / ;f] zAbn] ufpkflnsf cGtu{t j*fdf /x]sf kz';]jf s]Gb| ;d]tnfO{ hgfpb% .

u_ æ;fem]bf/Æ eGgfn] 50 k|ltzt cg'bfgdf nfut ;xeflutfdf ;+rfng ug{sf nflu O{R%'s ;xsf/L ;+# ;+:yf / lghL If]qnfO ;d]t hgfpb% .

#_ æ;fem]bf/LÆ eGgfn] 50 k|ltzt cg'bfgdf sfo{qmd ;+rfngsf nflu b'O{ jf b'O{ eGbf al( ;/sf/L lgsfox? jf ;xsf/L Pj+ u}/;/sf/L If]q ljr låklIfo÷ax'klIfo ;Demf}tfsf cfwf/df x'g] nfut ;xeflutfnfO{ ;d]t hgfpb% .

ñ_ æu}/ ;/sf/L If]qÆ eGgfn] g]kfn ;/sf/sf] ;DjlGwt lgsfodf sfg"g adf]lhd btf{ ePsf] s[ifs ;d'x÷;ldtL,;xsf/L ;+:yf,;fd'bflos ;+:yf,Aoj;flos ;+u&g,kmd{,sDkgL Pj+ lghL p@dL ;d]tnfO{ hgfpb% .

r_ ælåklIfo÷ax'klIfo ;Demf}tfÆ eGgfn] ;DalGwt sfof{no / ;fem]bf/x?sf ljr 50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmd ;fem]bf/Ldf ;DkGg ug{sf nflu ul/Psf] ;Demf}tf kq ;Demg' kb{% .

%_ æsfp Dof^Æ eGgfn] ufO{ e};L nfO{ e"O{df cf]%\ofpg k|of]u ul/g] /j/sf] Dof^nfO{ ;Demg' kb{%.

h_ æRofkm s^/Æ eGgfn] #f; / k/fnnfO{ ;F;fgf ^'qmf kfg{ k|of]u ul/g] d]l;gnfO{ ;Demg' kb{% .

em_ ældNs SofgÆ eGgfn] b'w ;+sng ug]{ cNd'lgodsf] ef*f]nfO{ ;Demg' kb{% .

`f_ æ#f; sf \̂g] d]l;gÆ eGgfn] e'O{ #f; sf \̂g] d]l;gnfO{ ;Demg' kb{% .

^_ æx]le Rofkms^/Æ eGgfn] ^]S^/sf] k|of]u u/L k/fn / #f; sf \̂g] d]l;g ;Demg' kb{% .

&_ ældNsLñd];LgÆ eGgfn] ufO{ e};Lsf] b'w b'x'g k|of]u ul/g] d]l;g ;Demg' kb{% .

*_ æ;xsf/LÆ eGgfn] ;xsf/L P]g 2048 cg';f/ ul&t ;xsf/L ;+:yfnfO{ ;Demg' kb{% .

(_ æk|:tfjÆ eGgfn] ;fem]bf/Ldf 50 k|ltzt cg'bfgdf sfo{qmd ;+rfng ug{sf] nflu cfjZostf cg';f/ ;fem]bf/n] k]z u/]sf] lj:t[t nfut cg'dfg ;lxtsf] sfo{ljj/)f ;Demg' kb{% .

)f_ æ#f;sf] ljpÆ eGgfn] lxpbdf v]tL ul/g] al;{d, h} / jif]{ l^of];]G^L, ;'*fg / jfh/f #f;sf] ljpnfO{ ;Demg' kb{% .

3= p@]Zo

s_ 50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmdx? lglZrt ljlw / k|s[of cGtu{t Ps?ktf sfod /fvL ;+rfng ug]{

v_ :jR%,:j:y Pj+ u')f:tl/o kz'hGo kbfy{sf] pTkfbg, k|zf]wg, ljljlws/)f / ljs|L ljt/)f tyf pknAwtf ;'lglZrt ug{df ;#fp k'Fofpg] .

kl/R%]b 2

4_ ;fem]bf/L ;DjlGw Aoj:yf M

s_ ;DjlGwt sfof{non] jflif{s :jLs[t sfo{qmd ah]^ adf]lhd lgDg adf]lhdsf sfo{qmdx? ;+rfng ug{sf nfuL ;fem]bf/L ug{ / u/fpg ;Sg]% .

v_ ;Defljt ;fem]bf/x?sf] %gf}^ ubf{ a'bf 4 -s_ df pNn]lvt k|fyldstf k|bfg ul/g]% .

u_ 50 k|ltzt cg'bfg sfo{qmd cGtu{t k|:tfj %gf}^ ubf{ ljut 2 jif{ leq cg'bfg lnO;s]sf] ;fem]bf/nfO{ plx sfo{qmdsf nfuL k'gM %gf}^ ul/g] %}Gf .

qm=;+= sfo{qmd ;Defljt ;fem]bf/x? 1 sfp Dof^ vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L x?

2 ldNs Sofg vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L tyf b'Uw pTKffbs ;xsf/L ;+:yfx?

3 Rofkm s^/ vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L x?

4 #f; sf^\g] d]l;g vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L x?

5 x]eL Rofkm s^/ vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L x?

6 ldNsLñ d]l;g vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L x?

7 #f;sf] ljp vl/b Aoj;flos kz'kfns s[ifs, ;d'x, ;ldlt, ;xsf/L x?

8 df;' k;n ;'wf/ df;' Aoj;foL x?

#_ cg'bfgsf] ;b'kof]u eP gePsf] lg/LIf)f ubf{ cg'bfgsf] /sd b'?kof]u ePsf] kfO{Pdf To:tf cg'bfgu|fxLnfO{ sfnf] ;'rLdf /fvL sfo{jfxLsf] bfo/fdf NofO{g] % / ;/sf/L afsL ;/x cg'bfg /sd c;'n pk/ ul/g] % .

kl/R%]b 3

5_ k|:tfj cfJxfg / k]z ug]{ ljlw M

s_ ;DjlGwt sfof{non] jflif{s l:js[t sfo{qmd cg';f/ 30 lbg] ;fj{hlgs ;"rgf k|sfzg u/L 50 k|ltzt cg'bfgdf ;+rfng x'g] sfo{qmd ;+rfngsf] nfuL cg';'rL 1 adf]lhd ;"rgf k|sflzt u/L k|:tfj cfAxfg ug]{% .

v_ OR%'s ;fem]bf/x?n] ;'rgfdf pNn]v eP adf]lhdsf] cjlw leq cg';'rL 2 adf]lhdsf] ;+lIfKt Aoj;flos sfo{of]hgf, cg';'rL 3 adf]lhdsf nfut ;fem]bf/L ug]{ k|ltj$tf, cg';'rL 4 adf]lhd ;DjlGwt jf*{sfof{nosf] l;kmf/L; / cg';'rL 5 adf]lhdsf] lgj]bg ;lxt lgwf{l/t ;do l;df leq ;DalGwt sfof{nodf k|:tfj btf{ ug'{kg]{ % .

u_ l/t gk'uL jf Dofb gf#L k|fKt x'g cfPsf k|:tfjx? %gf}^sf nflu ;dfj]z ul/g] %}g .

#_ Dofb yk ;DjlGw Aoj:yf M ;DjlGwt ;fem]bf/L sfo{qmdsf] nfuL btf{ x'g cfPsf k|:tfjx? b]xfosf] ;dodf s'g} klg sf/)fjz jflif{s NfIo k'Ug] u/L %gf}^ x'g] ;+Vofdf btf{ x'g gcfPsf] v)*df Dofb yksf] ;"rgf k|sfzg ug{ ;Sg] % .

6= k|:tfj %gf}^ M

s_ ;DalGwt sfof{non] a'bf 5 adf]lhd k]z x'g cfPsf k|:tfjx? %gf}^ ug{sf nfuL lgDg adf]lhdsf] k|:tfj %gf}^ ;ldtL u&g ug]{% .

k|d'v k|zf;lso clws[t jf lghn] tf]s]sf] clws[t kbflwsf/L ;+of]hs

ufpsfo{kflnsf 1 hgf ;b:o

of]hgfsf] sfd x]g]{ kbflwsf/L ;b:o

n]vf zfvf k|d'v ;b:o

kz';]jf zfvf k|d'v ;b:o

gf]^ M ;DjlGwt sfof{no k|d'vn] cfjZos &fg]df ;f]xL jf cGo sfof{nosf] Ps hgf ;b:o yk dgf]og ug{ ;Sg]% .

v_ k|:tfj %gf}^ ;ldtLn] cg'';'rL 6 adf]lhdsf] lgwf{l/t dfkb)*sf cfwf/df k|:tfjx?sf] d"Nof+sg / k|fyldstfs|d lgwf{/)f ug]{% .

u_ o;/L k|fyldstfs|d lgwf{/)f ubf{ al( c° k|fKt u/L cu|)fL :yfg xfl;n ug{ ;kmn k|:tfjx? bkmf 6 -s_ adf]lhdsf] k|:tfj %gf}^ ;ldtLsf kbflwsf/L jf ;DjlGwt sfof{no k|d'vn] u&g

u/]sf] kz' ;]jf zfvf dftxtsf cGo k|fljlwsx?sf] slDtdf 2 ;b:oLo ^f]nLn] cg';'rL 7 adf]lhd :ynut k|dfl)fs/)f / d'Nof+sg ug]{ % .

#_ bkmf 6 v / u adf]lhdsf] d'Nof+sgdf cfj]bsn] k|fKt u/]sf] cf}ift c+ssf cfwf/df ;fem]bf/Lsf nfuL pko'Qm &x/]sf cfj]bsx?sf] ;'rL tof/ u/L k|:tfj %gf}^ ;ldtLn] cg'df]bgsf nflu ;DjlGwt sfof{no k|d'v ;dIf k]z ug]{% .

ñ_ o;/L k|:tfj %gf}^ ;ldtLn] l;kmf/L; u/L cg'df]bgsf nfuL k]z ePsf k|:tfjx? cg';'rL 8 adf]lhdsf] ufpkflnsf kz' ljsf; sfo{bnsf] a}&sn] cfjZos hfra'em u/L pko'Qm k|:tfjx?sf] cg'df]bg ug]{% .

r_ o;/L %gf}^ / cg'df]bg x'g ;kmn ePsf cfj]bsnfO{ ;'rgf k|sfzg u/L kmf]g af^ ;d]t hfgsf/L u/fO{ 15 lbg leq låklIfo ;Demf}tfsf] nfuL af]nfOg] % . tf]lsPsf] cjlwleq låklIfo ;Demf}tf x'g g;s]sf] ;Gbe{df a}slNks k|:tfjsnfO{ 7 lbgsf] Dofb lbO{ låklIfo ;Demf}tfsf nfuL af]nfO{g] % .

7_ låklIfo ;Demf}tf M

s_ ;DjlGwt sfof{non] bkmf 6 adf]lhd %gf}^ ePsf cfj]bsx? ;+u sfo{qmd ;+rfng ug{sf nflu cg';'rL 8 adf]lhdsf] låklIfo ;Demf}tf ug]{% .

v_ låklIfo ;Demf}tfdf pNn]lvt a'bfx?nfO{ ;fem]bf/L sfo{qmd ;+rfngsf] d'n cfwf/ dflgg] % .

8= e'StfgL k|ls|of

s_ ;DjlGwt sfof{non] ;fem]bf/;+u låklIfo ;Demf}tf ubf{ s'g sfo{qmd ;+rfng ug{ slt /sd cg'bfg pknAw u/fpg] xf] / ;f] /sd s'g ljlwaf^ e'QmfgL ul/G% eGg]s'/f :k:^ v'nfpg' kg]{% .

v_ cg'bfg /sd sf] e'StfgL sfo{ ;DkGg eP kZrft Psd'i& ?kdf a}+svftf dfkm{t ul/g]

% .

u_ ;DjlGwt ;fem]bf/n] z'?df cfkm\gf] tkm{sf] nufgLaf^ ;Demf}tf cg';f/sf] sfo{ ;DkGg u/L ljn ;lxt e'StfgLsf] nfUfL cg'/f]w u/] kZrft ;DjlGwt sfof{non] :ynut lgl/If)f u/L dgfl;j &x/]df e'StfgL lbg]% .

9= ljljw

s_ o; sfo{ljlw adf]lhd ;+rfng x'g] sfo{qmd sfof{Gjog sf bf}/fg s'g} e|d jf ljjfb >[hgf eP ufpsfo{kflnsfsf] lg)f{o clGtd x'g]% .

v_ ;DjlGwt ;fem]bf/n] ufpkflnsf dftxtaf^ x'g] cg'udg,lg/LIf)f,tflnd / cjnf]sg e|d)fdf k")f{ ;xof]u ug'{kg]{% .

u_ sfo{qmd sfof{Gjog ;DjGwdf o; sfo{ljlwdf pNn]v ePsf] xsdf ;f]xL adf]lhd / cGosf] xsdf k|rlnt sfg"g adf]lhd x'g]% .

10= cfly{s kIf

sfo{qmdsf] n]vf, n]vf+sg, n]vf kl/If)f tyf cfly{s sf/f]jf/ ubf{ laBdfg cfly{s P]g, lgodfjnL, ;fj{hlgs vl/b P]g tyf lgodfjnL adf]lhd ul/g]% .

11= ;+zf]wg tyf vf/]hL

s_ of] sfo{ljlwsf] sfof{GjognfO{ yk Aojl:yt / k|efjsf/L agfpg ufpkflnsfn] cfjZostf cg';f/ yk#^, x]/km]/ tyf vf/]h ug{ ;Sg]% .

v_ o; sfo{ljlwsf] sfof{Gjogdf s'g} afwf cj/f]w / c:k:^tf cfPdf To:tf] afwf cj/f]w km'sfpg] k|of]hgsf nfUfL ufpkflnsfn] cfjZostf cg';f/ AofVof ug{ ;Sg]% .

!@= afwf c8\rg km'sfpg]M

o; sfo{ljlw sfof{Gjogdf s'g} afwf c8\rg k/] l;of/L ufpFkflnsfn] lg0f{o u/L km'sfpg ;Sg]5 .

!#= kl/dfh{g / ;+zf]wgM

sfo{ljlwnfO{ cfjZostf cg';f/ l;of/L ufpFkflnsfn] kl/dfh{g tyf ;+zf]wg ug{ ;Sg]5 .

!$= dfly h];'s} n]lvPtf klg tf]lsPsf]df ;]xL cg';f/ / gtf]lsPsf]df ufpFsfo{kflnsfsf] lg0f{ofg';f/ x'g]5.

cg';"rL !

bkmf %, v08 -s_ ;Fu ;DjlGwt

k|:tfj cfJxfgsf] ;"rgf l;of/L ufpkflnsf

ufpsfo{kflnsfsf] sfof{no kz' ;]jf zfvf xg}{of,?kGb]x

k|:tfj cfJXfgsf] ;"rgf

k|yd k6s k|sflzt ldlt @)===÷===÷===

o; ufpkflnsfsf] cf=j=@)===÷=== sf] :jLs[t aflif{s sfo{qmd cg';f/sf æ%) k|lt;t cg'bfgdf ;+rfng x'g]

sfo{qmd sfof{Gjog sfo{ljlw @)&$Æ adf]lhd nfut ;fem]bf/Ldf ;+rfng ug{ O{R5's ;xsf/L ;+:yf, Jofj;foLs ;+3÷;+u7g, kmd{, sDkgL, lghL pBdL, Joj;foL, s[ifs ;d'x÷;ldltx?n] of] ;"rgf k|sflzt ePsf] ldltn] #) cf} lbg ;Dd sfof{no ;do leq k|:tfj btf{ ug'{x'g cfXjfg ul/G5 . ;fy} l/t gk'u]sf jf Dofb gf3L k|fKt x'g cfPsf k|:tfjx? 5gf}6sf nfuL ;dfj]z x'g g;Sg] Joxf]/f ;d]t hfgsf/L u/fOG5 . qm=;+= sfo{qmdx? ;+Vof s'n cg'bfg /sd ?= k|:tfj–kqsf ;fy ;lDdlnt x'g'kg]{ sfuhftx? M != ;xsfo{sf] nflu ? !) sf] x'nfs l6s6 6f+; u/]sf] lgj]bg . @= cfj]bssf] g]kfnL gful/stfsf] k|dfl0ft k|ltlnkL . #= cg';'rL @ adf]lhdsf] ;+lIfKt Jofj;flos sfo{of]hgf $= ;DalGwt j8fsfof{nosf] l;kmfl/; . %= k|rlnt sfg"g adf]lhd cflwsfl/s lgsfodf ;+:yf÷kmd{÷Joj;fo btf{ gljs/0f u/]sf] k|dfl0ft k|ltlnlk . ^= ;xsf/L ;+:yf÷Jofj;flos ;+:yf÷kmd{÷sDkgL÷s[ifs ;d'x÷;ldltsf] xsdf d"No clea[4L s/ (VAT) jf :yflo n]vf gDa/ (PAN) btf{ k|df0fkqsf] k|dfl0ft k|ltlnlk / sfo{;ldltsf] lg0f{o . &= k|:tfjssf] nfut ;fem]bf/L ug]{ k|lta4tf kq . *= k|:tfjs lgsfosf cBIf÷ ;s[o ;b:o jf sd{rf/Lsf] z}lIfs of]Uotf jf ;DalGwt ljoosf] tflndsf] k|df0fkqsf] k|dfl0ft k|ltlnlk .

cg';'rL 2 bkmf %, v08 -v_ ;Fu ;DjlGwt

l;of/L ufpkflnsf ufpsfo{kflnsfsf] sfof{no

kz' ;]jf zfvf xg}{of,?kGb]xL

50 k|ltzt cg'bfgdf ;+rfngx'g] sfo{s|d cjwf/)ffsf] ;+lIfKt Joj;flos sfo{ of]hgf

o'jf ;fem]bf/L Joj;flos kmfd{sf] gfdM ;Dks{ g+= &]ufgfM ufp÷^f]nM uf=kf=÷g=kf= lhNNffM ?kGb]xL ufO{ e}+;L kflng ul/g] :yfgM o'jf÷;fem]bf/L Joj;flos ufO{ e}+;L kfng ;+rfng ul/g] sfo{ ljj/)fM

s|=;+= ;+rfng ul/g] ls|ofsnfk ck]lIft cg'bfg ;xof]u ?=

lghL nufgL ?=

hDdf nufgL ?=

o'jf ;fem]bf/L Joj;flos ljz]if kz' pTkfbg Joj;flos sfo{ ug]{ Joj;foLn] Go"gtd cg'bfg /sd a/fa/sf] /sd k|:tfljt of]hgfdf ;dfj]z ug'{ kg]{ % . ufO{ e}+;L kfng u/]sf] eP ljut slt aif{ b]lv ufO{ e}+;Lkfng lg/Gt/ ul//x]sf] aif{======= dlxgf====== ufO{÷e}+;Lsf] hftM ufO{÷e}+;Lsf] ;+VofM /f+uf÷;f+(]sf] ;+VofM ufO{ e}+;L kfng k$ltM #f+; v]lt u/]sf]÷ul/g] If]qkmnM #f+;sf] lsl;d M *fn] #f+;sf] lsl;d / ;+VofM Joj;fosf] nfuL >dsf] Joj:yfkgM s_ kfl/jfl/sM dlxnf ;+Vof======= k'?if ;+Vof====== v_ aflx/af^M dlxnf ;+Vof======= k'?if ;+Vof====== u_ hDdfM dlxnf ;+Vof k'?if ;+Vof pTkflbt j:t'sf] ahf/ M ck]lIft aflif{s k|ltkmnM o'jf÷;fem]bf/L Joj;foL kmfd{sf] ;+rfnssf] tkm{af^ ;xL ug]{sf]M gfd M ;+:yfsf] %fk M b:tvt M ldlt M

cg';'rL #

bkmf % v08 v ;+u ;DjlGwt

nfut ;fe]mbf/L ug]{ k|lta4tf kq >L l;of/L ufpkflnsf,kz' ;]jf zfvf sf] ldlt @)&$.(.!& df k|sflzt ;"rgf cg';f/ l;of/L ufpkflnsf jf8{

g+========================= uf+p÷6f]n a:g] >L ==================================== n] nfut ;fem]bf/Ldf=====================================

sfo{s|d ;+rfngsf nfuL k]z u/]sf] cfly{s k|:tfj cg';f/ s'n nufgL ? =================== sf] ======= k|ltztn] x'g cfpg]

? ================== cIf]?kL============================ a/fa/sf] nufgL cfkm\gf] cfGtl/s >f]taf6 a]xf]/L sfo{s|d ;DkGg ug]{

k|lta4tf hfx]/ ub{5' .

lgj]bssf]

b:tvt M

gfd M

ldlt

cg';'rL $

bkmf % v08 v ;+u ;DjlGwt

l;kmfl/; kq

>L l;of/L ufpkflnsf,kz' ;]jf zfvfsf] ldlt @)&$.(.!& df k|sflzt ;"rgf cg';f/ l;of/L ufpkflnsf jf8{ g+=

================= uf+p÷6f]n a:g] >L ==================================== n] nfut ;fem]bf/Ldf ===================================== sfo{s|d

;+rfngsf nflu k]z u/]sf] ljj/0f ;xL /x]sf] / lgh pQm sfo{s|d ;+rfngsf nfuL pko'Qm ePsfn] lghsf] k|:tfj

5gf}6 k|s[ofdf ;+nUg ul/lbg' x'g l;kml/; ul/Psf] Aoxf]/f cg'/f]w ub{5' .

l;kmfl/; ug]{sf]

b:tvt M

gfd M

ldlt M

cg';'rL 5

bkmf % v08 v ;+u ;DjlGwt

50 k|lt;t cg'bfg sfo{s|ddf cg'bfg ;xof]u k|fKt ug{sf] nfuL lbO{g] cfj]bg−kq

>Ldfg k|d'v Ho", l;of/L ufpkflnsf sf] sfof{no xg}{of,?kGb]xL .

ljifoM 50 k|lt;t cg'bfgdf ============== sfo{s|d pknJw u/fO{ lbg] af/] .

dxf]bo, dnfO{ pQm cg'bfg ;xof]u k|fKt u/L===================================================sfo{ ug{ lta| O{R%f ePsf]n] lgDgfg';f/ sfuhft /fvL lgj]bg ub{%' . d}n] cg'bfg ;xof]u k|fKt u/]df lgwf{l/t k|s[of cg';f/ l;of/L ufpkflnsf leq /xL sfo{ ug]{%' . k'gZrM tkl;n cg';f/sf sfuhftx? o;} lgj]bg ;fy ;+nUg /fv]sf] Joxf]/f ;d]t cg'/f]w ub{%' . tkl;n

cg';'rL 6 bkmf 6 v)* v ;+u ;DjlGwt k|:tfj d'Nof+sg kmf/fd

qm=;+= d'Nof+sgsf cfwf/x? ef/

-k|lt;t_

k|fKtf+s

1 cfj]bs ;DjlGw 1=1 ;+:yfsf] pd]/ 10 1=1=1 3 jif{ eGbf #^L 2 1=1=2 3 b]vL 5 jif{ 4 1=1=3 6 b]vL 8 jif{ 6 1=1=4 9 b]vL 11 jif{ 8 1=1=5 12 jif{ eGbf al( 10

1=2 sfo{qmd sfof{Gjog :ynsf] ef}lts k'jf{wf/sf] cj:yf 15 1=2=1 ;*s ;'ljwf ePsf] 2 1=2=2 klSs ;*s ePsf] 2 1=2=3 ljh'nLsf] ;'ljwf ePsf] 2 1=2=4 vfg]kfgL ;'ljwf ePsf] 2 1=2=5 hUufsf] :jfldTj cfkmg} ePsf] 2 1=2=6 cfkm\g} :jfldTj ejg,;jf/L ;fwg,oGq pks/)f ePsf] 5

1=3 k|fljlws bIftf÷;DjlGwt ljifosf] tflnd 10 1=3=1 7 lbg cjlw ;Ddsf] tflnd 2 1=3=2 7 b]vL 15 lbg] cjlwsf] tflnd 4 1=3=3 16 b]vL 30 lbg] cjlwsf] tflnd 6 1=3=4 1 b]vL 3 dlxgf cjlwsf] tflnd 8 1=3=5 3 dlxgf eGbf al( cjlwsf] tflnd 10

1=4 ljlQo Ifdtf 4 1=4=1 ;fem]bf/Lsf] k|ltj$tf ;fd]n ePsf] 2 1=4=2 cGo lgsfoaf^ klg ;fem]bf/L x'g] k|ltj$tf ePsf] 2 1=5 k|ToIf nfeflGjt ;+Vof 5 1=5=1 5 hgf ;Dd 1 1=5=2 6 b]vL 10 hgf 2 1=5=3 11 b]vL 15 hgf 3 1=5=4 16 b]vL 20 hgf 4 1=5=5 21 hgf eGbf al( 5 1=6 ck|ToIf nfeflGjt ;+Vof 10 1=6=1 50 hgf ;Dd 2 1=6=2 51 b]vL 100 hgf ;Dd 4 1=6=3 101 b]vL 150 hgf ;Dd 6 1=6=4 151 b]vL 200 hgf ;Dd 8 1=6=5 201 hgf eGbf al( 10 1=7 jftfj/l)fo pko'Qmtf 6

1=7=1 k|:tfljt sfo{qmdsf] jftfj/l)fo k|efj cf+sng ul/Psf] 3 1=7=2 jftfj/l)fo k|efj Go'lgs/)fsf pkfox? ;fd]n ul/Psf] 3 1=8 cGo kIfx? 15 1=8=1 ljutdf ;Dkflbt sfd / k|:tfljt sfo{qmd ljr tfnd]n /x]sf] 5 1=8=2 ;+:yfsf] cjl:ytL / k|:tfljt sfo{qmd ;+rfng :yn ljrsf] tfbDotf 5 1=8=3 yk /f]huf/L >[hgf ;+Vof 5 1=9 l:js[t sfo{ljlwsf cg';f/sf yk cfwf/x? 25 1=9=1 cfj]bs ;+:yfsf] ls;Ld / ;'rgf d'tfljs ;DjlGwt sfof{nosf]

k|fyldstf d]n vfg] 5

1=9=2 k|fljlws / cfly{s k|:tfjsf] u')f:t/ 5 1=9=2=1 k|fljlws k|:tfj u')f:t/ 2=5 1=9=2=2 cfly{s k|:tfj u')f:t/ 2=5 1=9=3 Aoj;flos sfo{of]hgfsf] :k:^tf 5 1=9=3=1 ufpkflnsfsf] kmD{of^ 3 1=9=3=2 sfo{of]hgfsf] ljj/)f 2 1=9=4 d'gfkmf / ;dljGb'sf] cfwf/df pko'Qmtf / lbuf]kg 5 1=9=5 k]z ePsf ljj/)fx?sf] ljZj;lgotf 5 1=9=5=1 j*f sfof{nosf] l;kmf/L; 1 1=9=5=2 cflwsf/Ls lgsfodf btf{ gljs/)f 2 1=9=5=3 s/ r'Stfsf] k|df)f 2 hDdf 100

cg';'rL 7 bkmf 6 v)* u ;+u ;DjlGwt

:ynut k|dfl)fs/)f d'Nof+sg kmf/fd s_ ;fdfGo hfgsf/L 1= lhNnf M 2= cfj]bssf] gfd M 3= sfo{qmd ;+rfng :ynsf] &]ufgfM 4= k|:tfljt sfo{qmdsf] gfd M 5= :ynut k|dfl)fs/)f ldtL M 6= :ynut k|dfl)fs/)fdf ;+nUg kbflwsf/Lsf] ljj/)f M qm=;+= gfd kb v_ cfj]bssf] d'Nof+sg qm=;+= ljj/)f k|dfl)fs/)fdf e]l^Psf] cj:yf / ef/ k|fKtf+s 1 ef}lts Ifdtf 30 1=1 sfo{qmd sfof{Gjog :ynsf] hUuf jf ejg

cfj]bssf] cfkm\g} :jfldTjsf] %÷%}g

1=2 k|:tfljt sfo{qmd ;+rfng ug{ kof{Kt hUuf %÷%}g

1=3 eljiodf lj:tf/sf nfuL hUuf pknAw x'g ;Sg] ;Defjgf %÷%}g

1=4 af(L klx/f] n] Iflt k'/\ofpg ;Sg] ;Defjgf %÷%}g

1=5 sfo{qmd sfof{Gjog :yndf af^f],kfgL,ljh'nLsf] ;'ljwf %÷%}g

1=6 ef}uf]lns lx;fjn] pSt :yfgdf k|:tfljt sfo{qmd ;+rfng ug{ pko'St %÷%}g

2 k|fljlws Ifdtf 15 2=1 k|:tfljt sfo{qmd ;+u d]n vfg]

s[ofsnfkdf xfn ;+nUgtf %÷%}g

2=2 cfjZos k|fljlws ;]jf^]jf k|fKt x'g ;Sg] cj:yf %÷%}g

2=3 cfj]bs ;DjlGwt ljifosf] tflnd÷cg'ej k|fKt %÷%}g

3 ljlQo Ifdtf 15 3=1 cfj]bsn] cfj:os nfut ;fem]bf/L ug{

;Sg] cj:yf %÷%}g

3=2 a}+s df}Hbft jf xfn ;+rflnt sf/f]jf/sf] art %÷%}g

3=3 cfjZos /sd ljlQo ;+:yfaf^ ¥)f k|fKt ug{ ;Sg] cj:yf %÷%}g

4 jftfj/l)fo pko'Qmtf 10 4=1 k|:tfljt sfo{qmd sfof{Gjog ubf{ :yflgo

afl;Gbfaf^ la/f]w x'g ;Sg] cj:yf %÷%}g

4=2 k|:tfljt sfo{qmdn] jftfj/)fdf gs/fTds c;/ k'Ug ;Sg] cj:yf %÷%}g

5 cGo kIf 20 5=1 ;+:yfut÷Aoj;flos s[ofl;ntf ;Gtf]ifhgs

%÷%}g

5=2 btf{÷gljs/)f÷s/ r'Stf÷cl*^ cfbL c@fjlws %÷%}g

5=3 cfjZos sRrf kbfYf{ k|fKt x'g;Sg] cj:Yff %÷%}g

5=4 pTkflbt a:t'sf] ;xh ahfl/s/)f x'g;Sg] cj:yf %÷%}g

6 :ynut k|dfl)fs/)f ^f]nLsf] /fo 10 6=1 cfj]bs ;+u nfut ;fem]bf/L ug{ pko'St

%÷%}g

hDdf 100 gf]^ M dfyL pNn]lvt k|Tos a'bfsf] :ynut k|dfl)fs/)fdf ;s/fTds cj:yf e]l^P 5 c+s / gs/fTds cj:yf e]l^P 0 c+s k|bfg ug]{ . plQ)f{ x'gsf nfuL Go'gtd 40 c+s k|fKt ug'{kg]{% .

u_ cfj]bs ;+u ljBdfg ejg, ;jf/L ;fwg, &'nf d]lzg/L / pks/)fx?sf] ljj/)f

qm=;+= ljj/)f ;+Vof cj:yf

#_ :ynut k|dfl)fs/)fdf e]l^Psf cGo yk ljj/)f eP pNn]v ug]{

1=

2=

3=

ñ_ :ynut k|dfl)fs/)fdf ^f]nLsf] /fo :ynut k|dfl)fs/)fdf e]l^Psf tYox?sf] cfwf/df cfj]bs;+u nfut ;fem]bf/L u/L k|:tfljt sfo{qmd ;+rfng ug{ pko'St x'G%÷x'b}g egL /fo k]z ug]{ . qm=;+= gfd x'G%÷x'b}g b:tvt

cg';'rL 8

bkmf 7 v)* s ;+u ;DjlGwt

50 k|lt;t cg'bfgdf ;+rfng x'g] sfo{qmdsf] låklIfo ;Demf}tf kq

l;of/L ufpkflnsf, ufp sfo{kflnsfsf] sfof{no, xg}{of,?kGb]xLsf] cfly{s jif{ ===========sf] l:js[t jflif{s sfo{qmd cg';f/ nfut ;fem]bf/Ldf======================sfo{qmd ;+rfng ug{ >L l;of/L ufpkflnsf,ufp sfo{kflnsfsf] sfof{no,xg}{of,?kGb]xL-o; kl% k|yd kIf elgg]_ / >L =============================================================-o; kl% bf]>f] kIf elgg]_ ljr tkl;n adf]lhdsf zt{x? kl/kfngf ug]{ u/L låklIfo ;Demf}tf ul/lbof}÷lnof} .

tkl;n

1= bf]>f] kIfn] k|:tfjdf k|:tfj u/] adf]lhdsf] sfo{qmd o;} cfly{s jif{sf] bf]>f] rf}dfl;s cjlw leq ;DkGg ug]{% .

2= sfo{qmd ;+rfngsf nfuL cfjZos vl/b sfo{, ('jfgL / ;+rfng cfbLsf] Aoj:yf bf]>f] kIfn] ug]{% . 3= bf]>f] kIfn] k|:tfjdf k|:tfljt sfo{ ;DkGg ul/ ;s]kl% lgodfg';f/sf] ljn,sfo{;DkGg k|ltj]bg /

cfj:os cGo sfuhft ;lxt e'StfgLsf] nfuL k|yd kIf ;dIf k]z u/] kZrft :ynut k|fljlws k|ltj]bgsf] cfwf/df dgfl;j &x/] bf]>f] kIfsf] a}+s vftfdf Psd'i& e'QmfgL lbg]% .

4= k|yd kIfn] s'g}klg avt ;+rflnt sfo{sf] cg'udg÷lgl/If)f u/L ;Demf}tf d'tfljs sfo{ eP÷gePsf] x]g{ / cfjZos ;Nnfx ;'emfj lbg ;Sg]% .

5= bf]>f] kIfn] sfo{qmd ;+rfng :yndf ;a}n] b]Vg] u/L clgjfo{ ?kn] sfo{qmdsf] gfd, &]ufgf tyf ;xof]uL lgsfosf] gfd / cg'bfg /sd pNn]vLt af]*{ ;a}n] b]Vg] u/L /fVg]% .

6= sfo{qmd ;+rfngsf bf}/fg jf ;DkGG eP kZrftsf] ;+rfng, dd{t ;+ef/, Aoj:yfkg, hf]lvd / lbuf]kgsf nfuL ul/g] sfo{x? tyf ck|Tofl;t ?kdf >[lht ;a} k|sf/sf bfloTj / lhDd]jf/L bf]>f] kIfsf] x'g]% .

7= sfo{qmd ;+rfngsf bf}/fg s'g} s'/fdf x]/km]/ jf kl/dfh{g ug'{ k/]df b'j} kIfsf] cfkl; ;xdlt cg';f/ x'g]% .

8= ;Demf}tfdf pNn]v x'g %' ]̂sf ljifosf] xsdf k|rlnt sfg'g / b'j} kIfsf] cfk;L ;xdtL cg';f/ x'g]% . 9= bf]>f] kIfn] k|yd kIf ;dIf k]z u/]sf] l:js[t k|:tfj kq d'tfljssf] ;fdfg vl/b ug'{k'j{ k|yd kIf;+u

:jLs[t u/fO{ ;Dk')f{ sfo{x? pRRf u')f:t/ sfod /fvL lgwf{l/t ;do leq ;DkGG ug]{% . o;f] gu/]sf] v)*df k|yd kIf /sd e'QmfgL lbg afWo x'g] %}g .

bf]>f] kIfsf] tkm{af^ k|yd kIfsf] tkm{af^ x:tfIf/ x:tfIf/ M gfd M gfd M kb M kb M sfof{no M sfof{no M sfof{nosf] %fk M sfof{nosf] %fk M /f]xj/ gfd M gfd M kb M kb M sfof{no M sfof{no M sfof{nosf] %fk M sfof{nosf] %fk M Olt ;Djt ==============;fn===========dlxg=============ut] /f]h=========z'ed .

cg''';'rL 9

bkmf 6 v)* ñ ;+u ;DjlGwt

ufpkflnsf kz'ljsf; sfo{bndf /xg] kbflwsf/Lx?

cWoIf, ufpkflnsf ;+of]hs

pkfWoIf, ufpkflnsf ;b:o

k|d'v k|zf;lso clws[t, ufpkflnsf ;b:o

k|d'v cfly{s ljsf; ;ldtL ;b:o

zfvf k|d'v, s[lif zfvf ;b:o

zfvf k|d'v, dlxnf tyf jfnjflnsf ;b:o

cWoIf, ufpkflnsfdf /x]sf b'Uw pTkfbs ;xsf/L dWo] af^ 1 hgf ;b:o

Aoj;flos kz' kfns s[ifs dWo] af^ 1 hgf ;b:o

zfvf k|d'v, kz' ;]jf ;b:o

hDdf M 9 hgf