d"No clej[l$ s/

/
Jofkfl/s ;d'bfo

cfGtl/s /fh:j ljefu

nflhDkf^ sf&df)*f}+
cflZjg 2058

d"No clej[l$ s/
/
Jofkfl/s ;d'bfo

1=

d"No clej[l$ s/sf] ;fdfGo kl/ro

1=1 kl/ro

d"No clej[l$ s/ j:t' tyf ;]jfdf cfwfl/t s/ xf] . of] s/ sfg'gn] s/ %'^ x'g] eg]/
tf]s]sf jfx]s cGo ;a} j:t' tyf ;]jfsf] laqmL, ljlgdo, x:tfGt/)f, cfoft cflbdf nfUb%
cyf{t o; s/n] sfg'gn] s/ gnfUg] eg]/ tf]s]sf jfx]s b]zleq pTkflbt jf cfofltt ;a}
lsl;dsf j:t' tyf ;]jfnfO{ ;d]^]sf] x'G% .

d"No clej[l$ s/nfO{ laqmLs/sf] ;'wfl/Psf] ?kdf lnO{G% . of] s/ j:t' tyf ;]jfsf]
pTkfbg tyf ljt/)f k|lqmof cGtu{t ljleGg txdf x'g] d"No clej[l$df dfq nfUb% . ;+If]kdf
s'g} klg kmd{sf] v/Lb d"No / laqmL d"No aLrsf] leGgtf g} d"No clej[l$ xf] . pbfx/)fsf] nflu
s'g} kmlg{r/ lgdf{tfn] kmlg{r/ pTkfbgsf] qmddf sf&, lsnf sf^f, /+u /f]ug cflb ahf/af^
vl/b ug'{ kg]{ x'G% . To;/L v/Lb ul/Psf ;fdfgx?nfO{ l;sdL{, HofdL cfkm";u ePsf] d]lzg
cflb k|of]u u/L kmlg{r/ tof/ ub{% . To;/L kmlg{r/ tof/ ePkl% Tof] kmlg{r/sf] laqmL d"No
To; kmlg{r/sf] nflu cfjZos cGo kmd{x?af^ v/Lb ul/Psf ;fdfgsf] s'n d"No eGbf a(L
x'g' :jefljs} xf] . o; k|sf/ kmlg{r/ lgdf{tfn] cGo kmd{af^ u/]sf] v/Lb tyf p;sf] laqmL d"No
jLrsf] leGgtf g} d"No clej[l$ xf], h;df d"No clej[l$ s/ nfUb% .

t/ Jojxf/df eg] d"No clej[l$ s/sf] k|of]hgsf] nflu s/bftfn] cfkm\gf] d"No
clej[l$ slt xf] eg]/ lx;fj ul//xg' kb}{g . lghn] cfkm\gf] laqmL d"Nodf P]gf/f tf]lsPsf] b/n]
d"No clej[l$ s/ c;'n ug'{ kb{% / To;/L ;+slnt /sdaf^ cfkm"n] v/Lbdf lt/]sf] s/
s^fPkl% afsL /sd lghn] ltg'{ kg]{ x'G% .

o;/L d"No clej[l$ s/ cGtu{t x/]s btf{jfn pTkfbs / ljt/sn] cfkm\gf] j:t' tyf ;]jfsf]
laqmLdf s/ c;'n ug'{ kb{% . pbfx/)fsf] nflu Pp^f sf&sf] ljqm]tfn] Ps So"ljs kmL^ sf&

kmlg{r/ pBf]unfO{ ?= 1,000- df laqmL u/]% . kmlg{r/ pBf]un] To; sf&af^ kmlg{r/ agfO{
?= 1,300- df kmlg{r/ l*n/nfO{ laqmL u/]% / kmlg{r/ l*n/n] To; kmlg{r/nfO{
?= 1,500- df pkef]QmfnfO{ laqmL u/]% eg] d"No clej[l$ s/ lgDg cg';f/ nfUb% .
s/sf] b/ 10 k|ltztn] x'g] d"No clej[l$ s/

pTkfbg

laqmL d"No

ljt/)f :t/

d"No
clej[l$

laqmLdf

v/Lbdf

;/sf/nfO{

;+sng

lt/]sf] s/

a'emfpg' kg]{

u/]sf]
sf] s/

sf& ljqm]tf

1000-

1000-

1000-

kmlg{r/ lgdf{tf

1300-

300-

kmlg{r/ l*n/

1500-

200-

hDdf s/

v"b s/
0

100-

130-

100-

30-

150-

130-

20-

150-

o;/L sf&sf] ljqm]tfn] cfkm\gf] laqmLdf ?= 100 / d"No clej[l$ s/ ;+sng ul/ ;/sf/nfO{
a'emfpg' kb{% . kmlg{r/ lgdf{tfn] cfkm\gf] laqmLdf ?= 130- d"No clej[l$ s/ ;+sng ug'{
kb{% / To;af^ cfkm"n] v/Lbdf lt/]sf] s/ ?= 100- sL u/L afFsL ?= 30- dfq
;/sf/nfO{ a'emfpg' kb{% . o;}u/L kmlg{r/ l*n/n] cfkmgf] laqmLdf ?= 150- s/ ;+sng
u/]/ To;af^ cfkm"n] v/Lbdf lt/]sf] s/ ?= 130 / sL u/L jfsL ?= 20- dfq ;/sf/nfO{
a'emfpg' kb{% .

d"No clej[l$ s/;+rfng k|lqmofnfO{ ;+If]kdf lgDgfg';f/ pNn]v ug{ ;lsG% M

;/sf/nfO{ a'emfpg' kg]{

u|fxs;+u

vl/bdf

c;"n u/]sf]

lt/]sf]

s/

s/

d"=c=s=

F csf]{ dlxgf s/ sL ug{ kfOg]

1=2 s/ s^\
^L
s^\^L
d"No clej[l$ s/ cGtu{t s/bftfn] cfkm\gf] laqmLdf ;+sng u/]sf] s/af^ cfkm\gf]
v/Lbk}&f/Ldf lt/]sf] s/ s^fpg kfp%g\ h;nfO{ s/ sL eGb%g\ . o;/L btf{jfn ljqm]tfn]
cfkm\gf] laqmLdf ;+sng u/]sf] s/af^ sf/f]jf/sf] l;nl;nfdf ul/Psf] v/Lbk}&f/Ldf
lt/]sf] s/ sL ug{ kfpg] Joj:yf x'g' d"No clej[l$ s/sf] k|d'v ljz]iftf xf] . o;/L sL ug{
kfpg] s/df Jofkfl/s k|of]hgsf] nflu k|of]u ePsf sRrf kbfy{, d]lzg/L, OlSjkd]G^, ;]jf
cflbdf nfu]sf] s/ kb{% .
laqmLdf ;+sng u/]sf] s/ cfkm"n] v/Lbk}&f/Ldf lt/]sf] s/eGbf a(L ePdf km/s /sd dfq
;/sf/nfO{ a'emfpg' kg]{ x'G% . t/ v/Lb ubf{ cfkm"n] lt/]sf] s/ /sd cfkm"n] ;+sng u/]sf]
s/eGbf a(L ePdf csf]{ dxLgfsf] lx;faaf^ sL (Credit) ug{ kfpg] x'G% . h:t} M
-s_ v/Lbdf lt/]sf] s/ laqmLdf c;"n u/]sf] s/ eGbf #^L ePdf
ljj/)f

d"No ?=

v/Lbk}&f/L

1,00,000-

laqmL

1,50,000-

;/sf/nfO{ a'emfpg' kg]{

10 n] d"No clej[l$ s/ ?=
lt/]sf]
c;"n u/]sf]

10,00015,000-

15,000- 10,000- 5,000/

-v_ v/Lbdf lt/]sf] s/ laqmLdf c;"n u/]sf] s/ eGbf a(L ePdf

ljj/)f

d"No ?=

v/Lbk}&f/L
laqmL
;/sf/;Fu lng' kg]{

50,000
40,000-

d"No clej[l$ s/ ?=
lt/]sf]

5,000-

c;"n u/]sf]

4,000-

4,000- 5,000- 1,000-

sf/)fj; j:t' laqmL gePdf jf ahf/sf] sf/)fn] d"No #^L x'g uPdf .

3 ?= 1000/- csf]{ dlxgfdf sL ug{ kfpg], 6 dlxgf ;Dd sL ubf{ klg lx;fa ldnfg
gePdf Psd'i& lkmtf{ kfpg] .
v/Lbdf lt/]sf] s/ laqmLdf ;+sng u/]sf] s/eGbf a(L ePdf a(L ePsf] /sd csf]{ dlxgfdf
a'emfpg' kg]{ s/sf] /sddf ldnfg ug{ kfOG% . olb To:tf] /sd nuftf/ 6 dlxgf;Dd ldnfg
x'g g;s]df ldnfg x'g afsL /sd d"No clej[l$ s/ P]g 2052 sf] bkmf 24 -3_ cg';f/
Psd'i^ lkmtf{ kfO{g] Joj:yf % .
1=3 s/ lkmtf{
laqmLdf c;'n u/]sf] s/eGbf vl/bdf lt/]sf] s/ a(L ePdf s/ lkmtf{ lbg] l:ylt cfp% . o:tf]
l:ylt ;fdfGotof lgof{t h:tf] z"Go b/ nfu]sf] If]q jf j:t'sf] ;Gbe{df pTkGg x'G% .
lgof{tnfO{ k|fT] ;flxt ug{sf] nflu z"Go b/sf] dfWodn] lgof{t ul/Psf j:t'sf] Ogk'^df nfu]sf]
k'/} s/ lkmtf{ lbOG% . o;}u/L v/Lbdf lt/]sf] s/ laqmLdf ;+sng u/]sf] s/eGbf j(L eO 6
dxLgf;Dd klg ldnfg gePdf ldnfg x'g jfsL /sd Psd'I^ s/bftfnfO{ lkmtf{ lbg] Joj:yf
d"No clej[l$ s/ P]g 2052 n] u/]sf] % . olb To:tf] /sd lkmtf{sf nflu lgj]bg k/]sf] 60 lbg
leq lkmtf{ gul/Pdf d"No clej[l$ s/ P]g 2052 sf] bkmf 24 -5_ cg';f/ Aofh ;d]t lbg' kg]{
Joj:yf ul/Psf] % .
1=4 z"Go b/
d"No clej[l$ s/ cGt/ut olb s'g} j:t' jf ;]jfnfO{ k")f{ ?kn] s/ d'St ug{ vf]lhPsf] % eg]
To:tf j:t' jf ;]jfdf s/sf] z"Go b/ tf]lsPsf] x'G% . o;/L z"Go b/ nfu]sf j:t' jf ;]jfnfO{
s/ nfu]sf j:t' jf ;]jf ;/x Jojxf/ ul/G% . cyf{t To:tf j:t' jf ;]jfsf] laqmLdf z"Go b/n]
s/ nfUb% . o;sf] dtnj s/bftfn] jf:tjdf cfkm\gf] laqmLdf s/ ;+sng ug'{ kb}{g . d"No
clej[l$ s/ P]g 2052 n] lgsf;Ldf z"Go b/ nfUg] Joj:yf u/]sf] % .
1=5 z"Go b/ / s/ %'^ jLrsf] leGgtf

s/ %'^ ePsf j:t' tyf ;]jfsf] laqmLdf s/ c;'n ug'{ kb}{g . ;fy} To:tf j:t' tyf ;]jfsf]
Ogk'^df lt/]sf] s/ s^\^L ug{ klg kfOb}g . csf]{tkm{ z"Go b/ nfu]sf j:t' tyf ;]jfnfO{ s/
nfUg] j:t' tyf ;]jf ;/x Jojxf/ ul/G% / To:tf j:t' tyf ;]jfsf] laqmLdf z"Go b/n] s/
nufOG% . jf:tjdf ltgLx?sf] laqmLdf s/ ;+sng gx'g] ePtfklg To:tf j:t' tyf ;]jfsf]
v/Lbdf nfu]sf] s/ s/bftfn] ;/sf/af^ lkmtf{ kfpb%g\ .
1=6 s/ gnfUg] jflif{s sf/f]jf/sf] ;Ldf
d"No clej[l$ s/df ;F;fgf pBf]uL Jofkf/LnfO{ s/sf] bfo/f jflx/ /fVgsf] nflu tf]lsPsf]
/sd;Ddsf] jflif{s s/ nfUg] sf/f]jf/ ug]{ Joj;foLnfO{ o; s/sf] k|of]hgsf] nflu clgjfo{
?kdf btf{ ug'{ kg]{ jfWotf ul/Psf] x'b}g . o;/L tf]lsPsf] /sdnfO{ g} Threshold eGg]
ul/G% . o:tf] Threshold sf] /sd b]zsf] pBf]u jfl)fHo If]qdf n]vf /fVg ;Sg] l:ylt, s/
k|Zff;gsf] Ifdtf, /fh:jsf] cfjZostf cflb ljleGg s'/fnfO{ ljrf/ u/]/ sfod ul/Psf]
x'G% . g]kfndf s/ gnfUg] jflif{s sf/f]jf/sf] ;Ldf ?= 20 nfv tf]lsPsf] % eg] Jofkfl/s
k|of]hgsf] nflu ul/g] cfoftsf ;DaGwdf o:tf] ;Ldf Ps k^sdf ?= 10,000 / sfod
ul/Psf] % .
2= d"No clej[l$ s/sf] ;+/rgf tyf ;+rfng k|lqmof
2=1 s/sf] If]q
d"No clej[l$ s/ ljBdfg laqmL s/, &]Ssf s/, dgf]/Ghg s/ tyf xf]^n
] s/sf] ;fdf nfUg]
s/ xf] . of] s/ sfg"gn] gnfUg] egL tf]s]sf j:t' tyf ;]jf jfx]s b]zleq pTkflbt tyf k}&f/L
ul/Psf ;a j:t' tyf ;]jfdf nfUb% . s/ %'^ ul/Psf j:t' tyf ;]jfx? d"No clej[l$ s/ P]g
2052 sf] cg';"rL 1 df lbOPsf %g\ . tL j:t'x?df cfwf/e"t s[lif pTkfbg / ;f]df k|of]u x'g]
;fdfu|Lx?, ;fdflhs sNof)f ;]jf, czQm JolQmsf] k|of]usf] nflu ag]sf ;fwgx?, ofq'
jfxs oftfoftsf ;]jfx?, z}{lIfs tyf ;:s[lt ;DaGwL j:t' tyf ;]jfx?, x'nfs l^s^, cfo
l^s^, a}+s gf]^, r]s a's, ljQLo tyf jLdf ;]jfx?, #/ hUuf v/Lb ljs|L / jfhL, Sofl;gf],
lr&\&f kb{%g\ .
2=2 s/sf] b/

d"No clej[l$ s/ P]g 2052 cg';f/ of] s/ lgsf;Ldf z"Go k|ltztn] / cGo s/ nfUg] j:t' tyf
;]jfdf Psn b/n] s/ nfUg] Joj:yf u/]sf] % . Tof] b/ 10 k|ltzt sfod ul/Psf] % .
s/ nfUg] / s/ %'^ ePsf j:t' tyf ;]jfx?sf]
s/ ;+rfng k|lqmof

s/ nfUg]

s/ %'^

laqmLdf s/ c;"n ug{

laqmLdf s/ c;"n

kfpg]

ug{ gkfpg]

v/Lbdf lt/]sf] s/ sL ug{

v/Lbdf lt/sf]

kfpg]

s/ sL ug{
gkfpg]

2=3 btf{
d"No clej[l$ s/ P]g 2052 sf] bkmf 10 cg';f/ of] P]g k|f/De x'bfsf avt s'g} sf/f]jf/df
;+nUg JolQmn] of] P]g k|f/De ePsf] ldltn] 90 lbgleq btf{sf] nflu lgj]bg lbg' kg]{ Joj:yf % .
o;}u/L of] P]g k|f/De ePkl% s'g} sf/f]jf/df ;+nUg x'g rfxg] JolQmn] sf/f]jf/ z'? ug'{eGbf
cufl* btf{sf]nflu lgj]bg lbg' kg]{ k|fjwfg % . t/ d"No clej[l$ s/ %'^ ePsf j:t' tyf
;]jfsf] dfq sf/f]jf/ ug]{ JolQmn] o; s/sf] k|of]hgsf] nflu btf{ x'g' kb}{g . o;}u/L s/ nfUg]
j:t' tyf ;]jfsf] dfq sf/f]jf/ ug]{ JolQm dWo] klg Ps k^sdf ?= 10,000 ;Ddsf] k}&f/L
ug]{ jf ?= 20 nfv ;Ddsf] sf/f]jf/ ug]{ ;fgf Joj;foLnfO{ clgjfo{ ?kdf btf{ x'g' kb}{g .
o;sf] dtnj d"No cle[al$ s/sf] k|of]hgsf] nflu btf{ x'g' k%{ kb}{g eGg] s'/f ljqm]tf :jo+n]
yfxf kfpg' kb{% . cyf{t\ ljqm]tfn] ;j{k|yd t s/ nfUg] sf/f]jf/ u/]sf] % %}g eg]/ osLg ug'{
kb{% . s/ nfUg] sf/f]jf/ u/]sf] %}g eg] s'g} cf}krfl/stf k"/f ug'{ kg]{ cfjZostf /xb}g . s/

nfUg] sf/f]jf/ u/]sf] % eg] s/nfUg] jflif{s sf/f]jf/ ?= 20 nfv -k}&f/Lsf] xsdf Ps
k^sdf ?= 10,000_ eGbf a(L % %}g eg]/ x]g{' kb{% . olb s/ nfUg] jflif{s sf/f]jf/sf] c+s
pNn]lvt c+s eGbf sd % eg] :j]R%fn] jfx]s clgjfo{ ?kdf btf{ x'g' kb}{g . olb ljqm]tfsf] s/
nfUg] jflif{s sf/f]jf/sf] c+s dfly pNn]lvt /sd eGbf a(L % eg] d"No clej[l$ s/ P]g
2052 sf] bkmf 10 cg';f/ lghn] ;DalGwt cfGtl/s /fh:j sfof{nodf btf{sf] nflu lgj]bg
lbg} k%{ . To;/L lgj]bg lbPkl% ljqm]tfn] d"No clej[l$ s/sf] btf{sf] k|df)f kq / btf{ gDa/
k|fKt ub{% .
=

jflif{s ?= 20 nfv eGbf tnsf] sf/f]jf/ ul//x]sf] JolQmsf] sf/f]jf/ /sd jif{sf] s'g}
dxLgfdf cfP/ ?= 20 nfv eGbf a(L x'g uof] eg] lghn] sf/f]jf/ /sdn] ?= 20
nfvsf] ;Ldf gf#]sf] 30 lbg leq cfGtl/s /fh:j sfof{nodf lgj]bg lbg' kb{% / btf{
gDa/ k|fKt u/]kl% laqmLdf s/ c;"n ug'{ kb{% .

2=4 s/ ljhs
btf{ ePsf] JolQmn] j:t' jf ;]jf cfk"lt{ -laqmL_ ubf{ k|fks -u|fxs_ nfO{ s/ ljhs lbg' kb{% .
d"No clej[l$ s/df s/ ljhssf] &"nf] dxTj x'G% . s/ ljhsdf pNn]v gePsf] /sd sL ug{
kfOb}g .
2=5 ;+lIfKt
IfKt s/ ljhs
=

btf{ ePsf] JolQmn] Ps k^sdf s/ ;d]t ?= 5000- ;Ddsf] v'b|f laqmL ug]{ ePdf
s/ lahs hf/L ug'{ gkg]{ Joj:yfsf nflu s/ clws[t ;dIf lgj]bg lbg ;Sg]% . To:tf]
lgj]bg plrt b]v]df s/ lahssf] ;f d"No clej[l$ s/ lgodfjnLsf] cg';"rL 6
adf]lhd ePsf] ;+lIfKt s/ lahs hf/L ug{ kfpg] u/L lgj]bsnfO{ s/ clws[tn]
cg'dlt lbg ;Sg]% .

sd d"Nosf w]/} j:t'x? laqmL ubf{ ;a} j:t'x?sf] %'f %'} gfd pNn]v gu/L Ps
d'i^ s]xL j:t'x? egL ;+lIfKt ljhs hf/L ug{ ;lsg]% .

;+lIfKt lahs k|fKt ug]{n] s/ sL ug{ kfpg] %}g .

s/ ;lxtsf] ?= 5000- eGbf a(L d"Nosf] a:t' jf ;]jfsf] sf/f]jf/ ePdf ;+lIfKt
lahs hf/L ug{ kfOg] %}g .

2=6 laqmL e};s]sf] ;fdfg u|fxsn] lkmtf{ u/]df s] x'G% ?

Ps k^s laqmL e};s]sf] ;fdfg dWo] u|fxsn] ;a} jf s]xL lkmtf{ ug{ ;Sb%, o:tf] l:yltdf
ljqm]tfn] c;"n u/]sf] s/ lkmtf{ jf Credit ug{ ;S% . o; l:yltdf qm]l*^ gf]^ tof/ u/L ;f]
gf]^df lgDg Joxf]/f pNn]v ug'{ kb{% M

= ljj/)fdf qm]l*^ gf]^ egL pNn]v ug]{ .

= laqmL ug]{ JolQmsf] gfd / btf{ gDa/ .
= k|fkssf] Jofkfl/s gfd .
= qm]l*^ gf]^ hf/L ul/Psf] ldlt .
= lx;fa ldnfg, s/ sL cyjf lkmtf{ s] xf] pNn]v ug]{ .
= ljhs PseGbf a(L ;+Vofdf % eg] klxnf] / clGtd ljhsdf ldlt pNn]v ug]{ .
= ;fdfgsf] %f]^s/L ljj/)f .
2=7 ljs|Ldf lbPsf] %'^
j:t' jf ;]jf cfk"lt{ ubf{ d"Nodf lbOPsf] %'^, sldzg jf o:t} cGo Jofkfl/s %'^sf] /sdnfO{
s/ nfUg] d"Nodf ;dfj]z gul/g] s'/f d"No clej[l$ s/ P]gsf] bkmf 12 -3_ df pNn]v ul/Psf]
% . o:tf] %'^ /sd Jofkfl/s pb]Zosf] dfq x'g' kb{% / ;f] s'/f ljhsdf :ki^ pNn]v ug'{ kg]{
x'G% .
2=8 v/Lb ul/Psf] j:t' ;+VofTds ?kdf #^\
#^\g uPdf jf Iflt ePdf
slxn] sfFxL j:t'sf] Iflt, cfunfuL jf rf]/L x'g' :jefljs} xf] . o:tf] Iflt x'g glbg' kg]{ s'/fdf
s/bftf ;bf ;hu /xg' cfjZos % . tyflk #^\gf #^\g g} uPdf ;DalGwt cfGtl/s /fh:j
sfof{nonfO{ ;dodf g} ;"rgf lbg' kb{% . jf:tljs IfltnfO{ sfof{non] dfGotf lbg]% /
tbg'?k s/sf] lx;fa ldnfg ug{ ;lsg] x'G% .
2=9 pkxf/ :j?k qm]tfnfO{ lbO{g] ;fdfg
o:tf] k|rng ;j{q kfOG% . lglZrt d"No a/fa/ jf kl/df)f v/Lb u/]df qm]tfnfO{ ljgf d"No
yk kl/df)f lbg] s'/f Jofkfl/s cEof; cGtu{t kb{% . o:tf] l:yltdf d"No clej[l$ s/sf]
k|lqmof lgDg cg';f/ x'g] ub{% M
;fdfgsf] gfd

kl/df)f ;+Vof

^]nLkmf]g ;]^

50

pkxf/ :j?k k|fKt

d"No k|lt ?=

hDdf d"No ?=

2,000-

1,00,000-

2,000-

2,000-

hDdf ;]^

51

lt/]sf] d"No

1,00,000-

d"No clej[l$ s/sf] nflu sfod x'g] d"No M

1,00,000= ?= 1,96078 k|lt;]^
51
2=10 d"No clej[l$ s/ ;DaGwL lx;fj lstfj M
d"No clej[l$ s/sf] k|of]hgsf] nflu ;fdfGo lsl;dsf] lx;fa lstfa /fv] k'U% . o; ;Gbe{df
lgDg cg';f/ v/Lb vftf, laqmL vftf tyf d"No clej[l$ s/ n]vf /fVg' kb{% .
2=10=1 v/Lb vftf
btf{jfn s/bftfn] dlxgfe/L v/Lb jf k}&f/L u/]sf] j:t' tyf ;]jfsf] clen]]v /fVg' kb{% .
o;df j:t' jf ;]jf v/Lb ul/Psf] ldlt, ljhs gDa/, cfk"lt{stf{sf] gfd / btf{ gDa/ pNn]v
ug'{ kb{% . o;}u/L hDdf d"No, s/ %'^ d"No, s/ of]Uo d"No / lt/]sf] s/ klg pNn]v ug'{ kb{% .
2=10=2 laqmL vftf
laqmL vftf klg v/Lb vftf h:t} xf] cyf{t dlxgf e/Ldf laqmL ul/Psf j:t' tyf ;]jfsf] d"No,
To;df nfu]sf] s/ cflb pNN]v ug'{ kb{% .
2=10=3 d"No clej[l$ s/ n]vf
d"No clej[l$ s/ n]vfn] s/bftfn] v/Lbdf lt/]sf] s/, laqmLdf ;+sng u/]sf] s/ /
;/sf/nfO{ ltg'{ kg]{ s/sf] l:ylt b]vfp% .
2=11 s/ ljj/)f

k|To]s btf{jfn s/bftfn] dxLgf ;dfKt ePsf] 25 lbgleq cfGtl/s /fh:j sfof{nodf
ljj/)f k]z ug'{ kb{% . o;df M
= c;"n u/]sf] d"No clej[l$ s/ /sd pNn]v ug]{ .
= cfkm"n] v/Lb ubf{ lt/]sf] s/ /sd pNn]v ug]{ .
= oL b'O{sf] km/saf^ s/ sL ug]{ jf lkmtf{ kfpg] s] xf] eGg] osLg ug{ ;lsg] x'G% .
= lgwf{l/t kmd{ dfq k|of]u ug]{ .
= pwf/f]df laqmL ubf{ u|fxs;u s/sf] /sd k|fKt e} g;s]sf] ePtf klg ljn hf/L u/]sf]
;dob]lv g} ;f] s/ a'emfpg] .
= pwf/f]df ;fdfg NofPsf] ePtf klg To:tf] pwf/f]df NofPsf] ;fdfg ltg{' kg]{ s/ sL ug]{ .
= lgsf;L stf{sf] dlxgfel/sf] s"n laqmL dWo] 50% eGbf a(L ljb]z lgsf;L ePsf]
cj:yfdf lkmtf{ lng' kg]{ s/ ePdf Psd'i& lkmtf{ dfu ug]{ .
2=12 s/sf] e'QmfgL
laqmL ubf{ c;"n u/]sf] ;a} s/ /sd ;/sf/nfO{ a'emfpg' kb}{g . h'g dxLgfsf] ljj/)f k]z ug'{
kg]{ xf] Tof] dxLgf el/df c;"n u/]sf] s/ eGbf vl/bdf lt/]sf] s/ #^L % eg] To:tf] km/s
/sd dfq ;/sf/nfO{ a'emfpg' kb{% . cyf{t k|To]s dxLgf cfGtl/s /fh:j sfof{nodf k]z
ug'{ kg]{ s/ ljj/)f kmf/fdsf] (VAT Return) ;fydf cfkm"n] lt/]sf] s/ sL u/L afsL s/
;/sf/nfO{ a'emfpg] ug'{ kb{% . :j]l%s btf{jfnfn] rf}dfl;s ;dfKt ePsf] 25 lbg leq s/
ljj/)f cfGtl/s /fh:j sfof{nodf a'empg'k%{ .
= s/bftfn] k|To]s dlxgfsf] s/ ;f] dlxgf ;dfKt ePsf] ldltn] 50 lbg leq a'emfpg' kb{% .
= P]gn] lgwf{l/t u/]sf] ;doleq s/ ga'emfpg] ljqm]tfnfO{ klxnf] Ps dxLgf;Dd s/sf] %
hl/jfgf nfUb% .
= csf]{ dxLgf klg ga'emfPdf yk % hl/jfgf a'emfpg' kb{% .
2=13 b)* ;hfosf] Joj:yf
P]gsf] bkmf 29 cg';f/ lgDg cj:yfdf s/ clws[tn] lgDg jdf]lhd hl/jfgf ug{ ;Sg]% M
= P]g k|f/De x'bfsf avt sf/f]jf/df ;+nUg JolQmn] 90 lbgleq btf{sf nflu b/vf:t
glbPdf / P]g k|f/De ePkl% sf/f]jf/ z'? ubf{ btf{sf] nflu bvf{:t glbPdf k|To]s s/
cjlwsf nflu nfUg] s/ / bz xhf/ ?k}of .
= btf{ ePsf] JolQmn] k|df)fkq ;a}n] b]Vg] &fpdf g/fv]df, cfkm\gf] btf{ gDa/ d"No clej[l$
s/, cfos/ cGtMz'Ns / eG;f/ ;DaGwL sfddf k|of]u gu/]df / btf{sf nflu bvf{:t

lb+bfsf] ljj/)f kl/jt{g ePdf ;f]sf] hfgsf/L 15 lbgleq s/ clws[tnfO{ glbPdf k^s}
lkR%] Ps xhf/ ?k}of .
= tf]lsPsf] (frfdf ljhs hf/L gu/]df nfUg] s/ / b'O{ xhf/ ?k}of .
= btf{ gePsf]n] s/ p&fPdf p&fPsf] s/ / ;f] sf] ztk|ltzt /sd .
= n]vf cBfjlws g/fv]df bz xhf/ ?k}of / n]vf k/LIf)f ug{ glbPdf k^s} lkR%] kfr
xhf/ ?k}of .
= n]vf /fVg] qmddf sf/f]jf/sf] ldlt, k|To]s sf/f]jf/sf] d"No, btf{ gDa/ pNn]v gu/]df
kfr xhf/ ?k}of ;Dd .
= s/ clws[tf/f k|dfl)ft v/Lb tyf laqmL vftf k|of]u gu/]df / n]vf tf]lsPsf] cjlw
;Dd ;'/lIft g/fc]sf bz xhf/ ?k}of .
= k|To]s dxLgf cfkm"n] a'emfpg' kg]{ s/ /sd :jo+ lgwf{/)f u/L ;f] dxLgf ;dfKt ePsf]
kRrL; lbgleq k]z gu/]df nfUg] s/sf] k|ltlbg 0=05 k|ltzt jf k|lt s/ cjlw ? Ps
xhf/ dWo] h'g j(L x'G% ;f] /sd .
= P]gsf] bkmf 23 cg';f/ s/ clws[tn]] Jofkfl/s :ynsf] hfr tyf k/LIf)f ug{ hfbf ;f]
sfo{sf] afwf lj/f]w u/]df k^s} lkR%] kfr xhf/ ?k}of .
= Go"g ljhls s/)f u/L ljn sf^]sf] kfOPdf k|To]s ljhssf] nflu ? b'O{ xhf/ jf P]gsf]
bef 29 -2_ cg';f/sf] hl/jfgf dWo] h'g j(L x'G% ;f] nfUg] % .
= dfly pNn]v ePsf] cj:yf afx]s P]g jf lgodfjnL pNn#+g u/]df k^s} lkR%] Ps xhf/
?k}of .
2=14 k'g/fj]bg

= P]gsf] bkmf 12 cg';f/ cfb]z kfPsf] 35 lbg leq /fh:j Gofoflws/)fdf k'g/fj]bg lbg
;lsg]% .

= k'g/fj]bg lb+bf lgwf{l/t s/sf] /sd dWo] ljjfb /lxt s/ /sd a'emfpg' kb{% .
= ljjflbt s/ /sd / hl/jfgfsf] krf; k|ltzt /sd w/f}^L /fVg' kb{% jf ;f] j/fj/sf]
a}+s k|Tofe"lt lbg' kg]{% .
2=15 ljljw
2=15=1

v/Lb d"No eGbf #^L d"Nodf ;fdfg laqmL ug{ ;lsG% jf ;ls+b}g ?

= cjZo ;lsG% . ahf/ d"No ljleGg tTjf/f lgolGqt /xg] x'G% . ahf/df k|lt:kwf{, j:t'sf]
dfu cflbsf sf/)fn] klg d"No kl/jt{g x'G% . To; ;Gbe{df j:t'sf] d"No #^\g klg ;S% /

d"No a(\g klg ;S% . cfGtl/s /fh:j sfof{non] of] dfldnfdf x:tIf]k ub}{g . s/bftfn]
sfod u/]sf] d"No g} clGtd d"No x'G% .
= Pp^} k|sf/sf ;fdfgsf] Jofkf/ ug]{ s}og Jofkf/L x'g] ub{%g\ . 50 hgf Jofkf/Lx? dWo]
49 hgfsf] laqmL d"Nodf bzkGw| k|ltztn] dfq km/s x'g] u/]sf] b]lvG% . t/ Pshgfsf]
dfq 40-50% n] laqmL d"No #^L ePsf] b]lvPdf cfGtl/s /fh:j sfof{non] P]gsf] bkmf
12 -6_ cg';f/ hfr u/L jf:tljs laqmL d"No PsLg ug{ ;Sb% .
2=15=2 s/ ;dfj]z ePsf] (Tax Inclusive Price) ljhs hfl/ ePsf] cj:yfdf slt
s/ c;"n eof] eGg] s'/f s;/L yfxf kfpg] ?
= o:tf] cj:yfdf s"n laqmL c+snfO{ s/ leGgn] u')ff u/]/ s/sf] /sd yfxf kfpg ;lsG% .
pbfx/)f tn lbOPsf] % M

s/sf] b/
=

s/ leGg

s/sf] b/ 100
s/sf] b/ 10 % eg] M
10

10

10 + 100

110

11

s"n laqmL ?= 1,10,000- % eg] M

1
1,10,000= 10,00011
pQm cjlwsf] s/ ?= 10,000- eof] .
2=15=3 s/ nfUg] / s/ %'^df k/]sf j:t' tyf ;]jfx? laqmL ubf{ d"No clej[l$ s/n] s;/L
sfd ub{%

= %'^df kg]{ j:t' tyf ;]jf / JolQmut pkef]usf j:t'df s/ sL ug{ kfOb}g .
= b'j} k|sf/sf] Joj;fo ul/Psf] % eg] s/ ltg'{ kg]{ (Taxable) j:t' tyf ;]jfsf]
c+znfO{ cnu ug'{ kb{% .

= s/ nfUg] j:t' jf ;]jfsf] dfq s/ sL ug'{ kb{% .

2=15=4 s/bftfsf] bfloTj s] xf] ?

= k|To]s btf{jfnf ljqm]tfn] vl/b stf{nfO{ j:t' tyf ;]jf laqmL ubf{ s/ ljhs hf/L u/L s/
c;"n ug]{ .

= c;"n ul/Psf] s/ /sd vl/bdf lt/]sf] s/eGbf a(L ePdf cfkm"n] lt/]sf] s/ sL u/L
afsL s/ /sd >L 5 sf] ;/sf/nfO{ a'emfpg] .

= vl/bdf lt/]sf] s/ a(L ePsf] cj:yfdf cfufdL dxLgfsf] ltg'k

{ g]{ s/ /sddf #^fpb}
hfg] .

= 6 dxLgf;Dd #^fpbf klg lx;fa ldnfg x'g g;sL v/Lbdf lt/]sf] s/ a(L ePdf a(L
/sd lkmtf{ dfu ug]{ .

= dxLgf ;dfKt ePsf] 25 lbgleq cfkm"n] a'emfpg' kg]{ s/ /sdsf] :jo+ s/ lgwf{/)f u/L
cfGtl/s /fh:j sfof{nodf ljj/)f k]z ug]{ . a'emfpg' kg]{ s/ eP klg ;f]lx ldlt leq a}+s
bflvnf u/L ef}r/ k]z ug]{ .

= cfkm\gf] s/ ljj/)f tof/ ubf{ v/Lb ljn / laqmL ljnsf] cfwf/df lx;fa tof/ ug]{ .

d"No clej[l$ s/ ;DaGwL k|sfzgx?

s= g]kfnL
1=

d"No clej[l$ s/ M Ps ;+lIfKt kl/ro

2=

d"No clej[l$ s/ M lh!f;f / ;dfwfg

3=

d"No clej[l$ s/ ;DaGwL s]xL k|Zg / hjfkm

4=

d"No clej[l$ s/ btf{

5=

d"No clej[l$ s/ clen]v tyf n]vf

6=

d"No clej[l$ s/ ljj/)f eg]{ tl/sf

7=

d"No clej[l$ s/ tyf cfoftFlgof{t Jofkf/

8=

d"No clej[l$ s/ tyf xf]^n

] Joj;fo

9=

d"No clej[l$ s/ k|zf;g M Ps kl/ro

10=

s/ sL / s/ lkmtf{ ;DaGwL k|lqmof

11=

d"No clej[l$ s/ lg/LIf)f ;DaGwL Joj:yf

12=

d"No clej[l$ s/ / Jofkfl/s ;d'bfo

13=

d"No clej[l$ s/ tyf pkef]Qmf

14=

d"No clej[l$ s/ / ^<fen Ph]G;L Joj;fo

15=

Eof^ lt/f}+ M b]z ljsf;df ;xeflu agf}+

16=

ljn lng] lbg] u/f}+ M Eof^nfO{ ;kmn agfcf}+

17=

gof+ btf{ ePsf s/bftfn] hfGg} kg]{ s'/fx?

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B. English
Common Questions and Answers on Value Added Tax
VAT Registration
Completing the VAT Return
Keeping VAT Records
VAT and the Import Export Trade
VAT and the Hotel Industry
VAT Inspections
VAT Information for the Consumer
An Introduction to VAT Administration
Tax Credit and Tax Refund Procedure
VAT in a Nut Shell
VAT and the Business Community
VAT Refund for Diplomats, International Agencies & Foreign Added Projects