g]kfn jflx/ hfg /f]s nufpg] M s/ bflvnf ug{ ;"rgf lb+bf ;DklQsf] ahf/ d"No j/fj/sf] /sdaf6 jSof}tf

f6 jSof}tf s/ bflvnf ug{ !.!.)#.%# !!!!# k"+hLut nfe 3/, hUuf, z]o/ cflb !.!.)#.%! !!!#! axfn s/ 3/, hUuf, ;jf/L ;fwg tyf ofb ug'{ kg]{ s'/fx? M
klg s/ bflvnf gug]{ JolQmnfO{ cfGtl/s /fh:j sfof{non] cfGtl/s /fh:j sfof{no s/bftf ;]jf sfof{no jf 7"nf s/bftf s/ JolQmut ;DklQsf] laqmL, k§f, xs cGo crn ;DklQ axfn jf » Dofb yksf] Aoa:yf clwsf/ xf]O{g ;x'lnot dfq} xf], of] yk cfGtl/s /fh:j ljefu
www.ird.gov.np
s/ bflvnf ug{ ;"rgf lbPsf] ;do e'QmfgL ePsf] ldltb]lv &@ sfof{non] cfb]z lbg ;S5 . x:tfGt/0f nufot ljleGGf k6\6f jf bL3{sfnLg s/f/df x'g klg ;S5 gx'g klg ;S5 –x]Ssf /fvf}+ .
306f;Ddsf] nflu g]kfn ;/sf/sf] ;DjlGwt sfof{nonfO{ lnlvt lsl;dsf lgM;u{af6 ePsf] lbP jfktsf] cfodf nfUg] » tf]lsPsf] ;do leq} cfo ljj/0f k]z ug'{ / s/ bflvnf ug'{
;"rgf lbO{ ;f] JolQmnfO{ b]zaf6 jflx/ hfgaf6 /f]Sg ;S5 . jSof}tf /fVg] JolQmsf] ;DklQ dfly g]kfn ;/sf/sf] bfjL l;h{gf s/bftfsf] sfg"gL bfloTj xf] .
ug]{ M s/ bflvnf ug'{kg]{ ldlt;Dd s/ bflvnf gu/]df cfGtl/s
k"FhLut nfedf JolQm tyf
Psnf}6L kmd{nfO{ nfUg] s/
s/
» s/bftfnfO{ cfkm\gf] sf/f]jf/sf] cfkm}+n] :jo+s/ lgwf{/0f ug]{ cfos/ P]g, @)%* sf] cfo ljj/0f
!.!.)#.%@ !!!#@ Aofh s/ a}+s, ljQ sDkgL jf cGo
lgsfosf clws[t sd{rf/LnfO{ lhDd]jf/ jgfO{g] M s/ a'emfO{ ;Sg' /fh:j sfof{no jf s/bftf ;]jf sfof{no jf 7"nf s/bftf !.!.)#.!! !!!@! ;/sf/L g]kfn ;/sf/sf] k"0f{ jf lgsfo jf JolQmaf6 e'QmfgL
clwsf/ P]gn] lbPsf]n] Dofb leq} lgwf{l/t s/ /sd bflvnf bflvnf, s/ /sdsf] e¬QmfgL / s/
kg]{ ldlt;Dd s/ ga'emfpg] lgsfosf tTsfn jxfn /x]sf jf ^ sfof{noaf6 ;f] s/ jSof}tf /fVg] JolQmsf] ;DklQdf g]kfn ;/sf/ ug'{k5{ . o;f]ubf{ s'g} z'Ns Jofh ltg'{ kb}{g, s'g} s;'/
dlxgf cl3;Dd jxfn /x]sf k|To]s clws[tx? ;+o'Qm jf 5'§f5'§} sf] bfjL l;h{gf ug{ ;S5 .
k|lti7fgx? clwsf+z -%) k|ltzt eGbf ul/g] jf k|fKt x'g] Aofhdf
;hfosf] eflubf/ jGg' kb}{g . c;¬nL Aoa:yf===
a9L_ :jfldTj ePsf ;/sf/L nfUg] s/
?kdf ;f] s/ a'emfpg lhDd]jf/ x'g] x'Fbf To:tf clws[t sd{rf/L lgsfo tyf To:tf lgsfosf]
» 8]=)! ljj/0f lbg] ;fgf s/bftfn] c;f]h d;fGt leq} cfo (Legal Provisions of Income Tax Act
bfjL u/]sf] ;DklQsf] lnnfd ljqmL ug]{ M bfjL l;h{gf u/]sf] !.!.)#.%$ !!!## nfef+z s/ s'g} klg sDkgL jf lgsfodf ljj/0f / s/ bflvnf ug{ slxNo} glj;f}{+ .
af6 c;'n ug{ ;S5 . t/ ;f] clws[tsf] hfgsf/L ljgf jf lghn] Joj:yfksLo lgoGq0f ePsf] nufgL u/] jfkt k|fKt x'g] » 8]=)# ljj/0f lbg] s/bftfn] cg'dflgt s/sf] ljj/0fsf] cfwf/
on Return Filing and Tax Payment
s/ bflvnf u/fpg cfkm\gf] tkm{af6 k|of; u/]sf] eP lghaf6 ;DklQ cfGtl/s /fh:j sfof{no jf s/bftf ;]jf sfof{no jf 7"nf lgsfosf] cfodf nfUg] s/
s/bftf sfof{non] lnnfd ljqmL u/L jSof}tf s/ c;'n pk/ ug{ nfef+zdf nfUg] s/ df s/ bflvnf ug]{ kf}if, r}q / c;f/ d;fGt ;w} ;Demf}+ . Period and Recovery of the Tax with
c;'n ul/+b}g .
;S5 . !.!.)#.!@ !!!@@ klAns ln= s'g} ljz]if P]g jf sDkgL P]g !.!.)#.%( !!!#$ cGo nufgL ;DaGwL cGo cfodf » TDS sf] /sd bflvnf ug]{n] dlxgf ;dfKt ePsf] @% lbg
cGtu{t btf{ ePsf klJns nufgLsf] nfUg] s/ Additional Charges and Penalty on
k|fksaf6 c;"nL ug{ M s'g} s/bftfn] s/ bflvnf gu/]df lghsf] pk/f]Qm tl/sfaf6 klg jSof}tf c;'n gePdf cfGtl/s /fh:j leq ljj/0f / s/ bflvnf ug{ glj;f}{+ .
lnlSj8]6/, k|fkssf ?kdf cbfnt jflx/af6 jf cbfntaf6 lgo'Qm sfof{no jf s/bftf ;]jf sfof{no jf 7"nf s/bftf sfof{non] lnld6]8 sDkgL / g]kfn ;/ cfos/ » j]n}df s/ lt/L sfg"gL bfloTj k"/f u/f}+ . Late and Non Compliance)
;DjlGwt lhNnf cbfntdf d'2f bfo/ ug{ ;S5 . sf/sf] %) k|ltzt eGbf sd !.!.)#.^) !!!#% cfsl:ds h'jf, lr7\7f, afhL, pkxf/,
JolQm, jGwsL lnO{ ;DklQ sAhfdf /fVg] JolQm, d[ts JolQmsf
s/bftfn] ltg'{ a'emfpg' kg]{ cfos/ /sdsf] ;DjGwdf b]xfosf :jfldTj ePsf sDkgLsf] nfe s/ bfg, ck'tfnL, ;'/fsL, gf]6 M o; ;DjGwL yk hfgsf/Lsf] nflu cfGtl/s /fh:j ljefu,
;DklQsf k|ToIf xsjfnf, k|zf;s jf bfdsfd ug]{ JolQm jf
c;Ifd k|fs[lts JolQmsf] sfd sf/jfxL ul/lbg] JolQmaf6 To:tf] s/bftfn] b]xfo cg';f/sf] cfosf] s/ b]xfo cg';f/sf] /fhZj cfodf nfUg] s/ k'/:sf/ nufotsf cfsl:ds nflhDkf6, sf7df8f}+, cfGtl/s /fh:j sfof{nox?, s/bftf ;]jf k[i7e"dL
jSof}tf c;'n ul/G5 . zLif{sdf bflvnf ug'{k5{ M !.!.)#.!# !!!@# k|f=ln= sDkgL P]g cGtu{t btf{ nfesf ;|f]taf6 k|fKt cfodf sfof{nox?sf ;fy} sf]if tyf n]vf lgoGqs sfof{nodf ;Dks{ cfos/ P]g, @)%* n] s/of]Uo cfo ug]{ k|To]s s/bftfn] :yfoL
cf=a= @)^* . ^( b]vL nfu" ePsf] kl/jlt{t /fh:j zLif{s ;+s]t ePsf k|fOe]6 lnld6]8 nfUg] s/ ug{ jf ljefusf] j]j;fO{6 www.ird.gov.np df nu cg ug{ jf n]vf gDj/ -Permanent Account Number PAN _ lng],
/sd a"emfpg" kg]{ JolQmaf6 s/ c;"n pk/ ug]{ M s/ a'emfO{;Sg' -AofVof ;lxt_ sDkgL tyf cfos/ P]g, ljefudf ;~rflnt Call Center sf] 6f]n lk|m g+= !^^))!$)))) sf/f]jf/sf] clen]v /fVg], cfo ljj/0f bflvnf ug]{ / s/ a'emfpg]
!.!.)#.() !!!#^ cGo cfos/ dfly plNnlvt zLif{s g+=
@)%* adf]lhd tf]lsPsf] df kmf]g ug{ cg'/f]w 5 . (Tax Payment) h:tf sfo{ clgjfo{ ?kdf kfngf ug'{kg]{
kg]{ ldlt;Dd s/ ga'emfO{ jfFsL /fv]df cfGtl/s /fh:j sfof{no, x?df gk/]sf cGo cfodf
;flas xfnsf] /fh:j AofVof -b]xfo adf]lhdsf] sDkgLsf] cfodf nfUg] s/ (Mandatory or Statutory) st{Jo jf bfloTjsf] ?kdf Joj:yf
s/bftf ;]jf sfof{no jf 7"nf s/bftf sfof{noaf6 lgDg nfUg] s/ o;df kb{5 .
;ª\s]t ;ª\s]t zLif{s cfodf nfUg] s/ b]xfosf] u/]sf] 5 . ;f] cg';f/ s'g} klg Joj;fo z'? ug'{ k"j{ :yfoL n]vf
adf]lhdsf s'g} klg e'QmfgLstf{af6 jSof}tf /fVg] JolQmsf] !.!.)#.!( !!!@$ cGo lgsfo Dffly plNnlvt pkzLif{s !!@!! kfl/>ldsdf s'g} k|fs[lts JolQmn]
;+s]tdf kg]{ _ gDj/ k|fKt u/L dfq Aoa;fo ;+rfng ug'{kg]{, cfkm\gf] sf/f]jf/sf]
jSof}tf c;'n ug{ ;S5 !!!@! b]lv !!!@# leq cfwfl/t /f]huf/Laf6 k|fKt u/]sf]
» s/ jSof}tf /fVg] JolQmnfO{ /sd a'emfpg' kg]{ JolQm !.!.)#.!$ !!!!! JolQmut jf Psnf}6L kmd{ tyf JolQmut k/]sf afx]s cGo ;+:yfx?M oyfy{ l:ylt lrq0f x'g]u/L tf]lsPsf] 9fFrfdf ljQLo ljj/0f
Psnf}6L kmd{ cfodf nfUg] s/ ;fdflhs tnj, Hofnf, dhb'/L, ;lxtsf] cfo ljj/0f tf]lsPsf] 9fFrf / ;dod} k]z ug'{kg]{ /
» s/ jSof}tf /fVg] JolQmsf nflu jf lghsf tkm{af6 b|Jo /fVg] ;fem]bf/L kmd{, ;xsf/L ;'/Iff s/ kfl/>lds, eQf Pj+ ;'ljwf,
JolQm !.!.)#.@! !!!!@ kfl/>flds /f]huf/Laf6 k|fKt u/]sf] ;+:yf, 6«i6, o'lg6 6«i6, sf/f]jf/ adf]lhdsf] d'gfkmfdf tf]lsP adf]lhdsf] s/ tf]lsPsf]
cjsfz e'QmfgL, /f]huf/Lsf ;do leq} /fh:jdf bflvnf ug'{kg]{ ;DjGwdf :ki6 Joj:yf ePsf]
» s/ jSof}tf /fVg] JolQmnfO{ a'emfpg] u/L s'g} t]>f] JolQmsf cfo s/ tna, Hofnf, dhb'/L, ;+3÷;+:yf, ljb]zL sDkgL ;DaGwdf ul/Psf cGo
tkm{af6 b|Jo /fVg] JolQm kfl/>lds, eQf Pj+ ;'ljwf, Pj+ cGo lgsfosf] cfodf 5.
e'QmfgL, cWoog, cWofkg
» t]>f] kIfaf6 ;f] b|Jo s/ jSof}tf /fVg] JolQmnfO{ a'emfpg cjsfz e'QmfgL, /f]huf/Lsf nfUg]s/ cflb ljleGg ;|f]taf6 x'g] cfGtl/s /fh:j ljefu
clVtof/L kfPsf] JolQm ;DaGwdf ul/Psf cGo pk/f]Qm Joj:yfx? s/bftfn] ;doleq} kfngf ug'{kg]{ / kfngf
!!!@% k"+hLut nfe 3/, hUuf, z]o/ cflb ;du| cfodf Psd'i6 ?kdf nflhDkf6, sf7df8f}+
e'QmfgL, cWoog, cWofkg gu/]sf] cj:yfdf sfg"g pNn+3g u/]sf] 7x/L z'Ns, Jofh,
s/ lgsfo ;DklQsf] laqmL, k§f, xs tf]lsP adf]lhd lnO{g]
u}/ jfl;Gbf JolQmsf Ph]G6af6 s/ c;'n pk/ ug]{ M s/ jSof}tf cflb ljleGg ;|f]taf6 x'g] kmf]g g+= )! $$ !% *)@, $$ !% *)# hl/jfgf nufot ;hfo ;d]tsf] eflubf/ x'g' kg]{ jf/] klg :ki6
x:tfGt/0f nufot ljleGGf ;fdflhs ;'/Iff s/
cfodf nfUg] s/ www.ird.gov.np Joj:yf ePsf] 5 .
/fVg] u}/ jfl;Gbf JolQmn] s/ a'emfO{ ;Sg'kg]{ ldlt;Dd s/ lsl;dsf lgM;u{af6 ePsf]

© IRD, Dec. 2013

ga'emfO{ jfFsL /fv]df To;/L s/ jSof}tf /fVg] JolQmsf] :jfldTjdf k"FhLut nfedf lgsfonfO{
/x]sf] s'g} klg ;DklQ cfkm\gf] sAhfdf /fVg s'g} JolQmnfO{ ;f] -s_ cfo ljj/0f / cfos/ /sd bflvnf ug'{kg]{ ;DjGwL
nfUg] s/
Joj:yf
cfos/ P]gn] s/bftfnfO{ cfkm\gf] sf/f]jf/sf] s/ cfkm}+ lgwf{/0f » of] cfo ljj/0fnfO{ k"jf{g'dflgt s/ ljj/0f (Presumptive -@=@=!_ 8]=)^ kmf/fd -cg'dflgt s/sf] ljj/0f kmf/fd -cfos/ sf/jfxL ljj/0f ltg¬{kg]{ z¬Ns tyf Aofh z¬Ns jf !!&-#_ bkmf ()-!_ adf]lhd cu|Ld s/ s§L ug'{kg]{ z'Ns s;¬/ tyf ;hfo
ug]{ :jo+ s/ lgwf{/0fsf] Joj:yf (Self Assessment) u/]sf] 5 . Tax Return) klg elgG5 . 8]=–)^–)@–)#–^$_ M x¬g] bkmf /sd Aofh cu|Ld s/sf] ljj/0f /sdsf] jflif{s !=%%
s'g} klg s/bftfn] cfkm\gf] sf/f]jf/sf] oyfy{ clen]v /fvL cfo » of] cfo ljj/0f rfn' jif{ ;dfKt ePsf] csf]{ cfo jif{sf] # 8]=)# cfo ljj/0f k]z ug'{kg]{ s/bftfn] P]gsf] bkmf ($ cg';f/ Bkmf s;¬/ b08 ;hfo
!!&-!_ bkmf ($ cg';f/ k|lt ljj/0f ?=@))).– z'Ns bflvn gu/]df /sd
jif{ ;dfKt ePkl5 sf/f]jf/ u/]sf] cfo jif{sf] cfo ljj/0f bflvnf dlxgf leq -cyf{t\ c;f]h d;fGt_ leq k]z ug'{k5{ . rfn' cfo jif{d} ls:tfjGbL ?kdf -# ls:tfdf_ cg'dflgt s/ !@# lgwf{l/t ;do;Dd s/ ?=% xhf/ b]lv #) xhf/
-s_ ls:tfjGbLdf -# !!* bkmf ($ adf]lhd jflif{s !%% Jofh
ug'{kg]{ / ;f]df ltg'{kg]{ s/ ;DjGwL ljifonfO{ clgjfo{ ljifosf] » k"jf{g'dflgt s/ ltg]{ JolQmn] cfo ljj/0f ;fy s'g} yk ltg'{kg]{ ePsf]n] rfn' cfo jif{sf] nflu klxnf] ls:tf bflvnf ug]{ bflvnf gu/]df ;Dd hl/jfgf jf ! b]lv #
ls:tf_ s/ ltg'{kg]{ ls:tfjGbL bflvnf
?kdf Joj:yf u/]sf]n] tf]lsPsf] ;dofjwL leq} cfo ljj/0f / sfuhft ljj/0f k]z ug'{ kb}{g t/ sf/f]jf/ k'li6 ug]{ ldlt leq cg'dflgt cfo laa/0f a'emfpg' k5{ / To;/L a'emfPsf] dlxgf;Dd s}b jf b'j} ;hfo
JolQmn] bkmf (%- ug]{n] sd cyf{t\ !)
s/ /sd bflvnf ug'{ k|To]s s/bftfsf] bfloTj x'G5 . cfos/ sfuhftx? cfkm";Fu ;'/lIft /fVg' k5{ . cg'dflgt laa/0fsf] cfwf/df b]xfo cg';f/ s/ /sd bflvnf ug'{ x'G5 .
!_ adf]lhdsf] k|ltzt eGbf j9L
sfg'gdf cfo ljj/0fsf] 9f+rf k]z ug]{ ;do, cfos/ /sd bflvnf » b]xfocg';f/sf] :yfgdf sf/f]jf/ ug]{n] b]xfo cg';f/sf] kb{5 M !@$ hfgfhfgL jf nfk/jfxL ?=$) xhf/ b]lv ! nfv
cg'dflgt s/ km/s kf/L cg'dflgt
ug]{ ;do, k]z ug'{kg]{ ljj/0fsf] 9fFrf, cfo ljj/0f bflvnf ug'{kg]{ k"jf{g'dflgt s/ ltg'{k5{, ;fy ljefudf s'g} em'7f jf ^) xhf/;Dd hl/jfgf jf ^
bflvnf ug¬{kg]{ ldlt bflvnf ug¬{kg]{ /sd ljj/0f k]z gu/]df s/ a'emfPdf .
ldlt / cfos/ /sd bflvnf ug'{kg]{ ldlt :ki6 ?kdf tf]lsPsf] 5 › dxfgu/kflnsf jf pkdxfgu/kflnsf leq sf/f]jf/ ug]{n] e|dk"0f{ hfgsf/L jf ljj/0f dlxgfb]lv @ jif{;Dd s}b jf
kf}if d;fGtsf] cg'dflgt s/sf] $) k|ltzt /sd dWo] !!&-!_ bkmf (%-s_ % k|To]s dlxgf / z'Ns !!( ltg'{kg]{ s/ bflvnf jflif{s !%% Jofh
lbPdf b'j} ;hfo x'G5 .
. tf]lsPsf] ldlt leq cfo ljj/0f / s/ /sd bflvnf gu/]df s/ jflif{s ?=%))).–
-v_ adf]lhdsf] cu|Ld dlxgfsf] efusf] nflu gu/]df -bkmf (*
/sdsf cltl/Qm ltg'{ a'emfpg' kg]{ z'Ns, Jofh, hl/jfgf nufot › gu/kflnsf leq sf/f]jf/ ug]{n] jflif{s ?=@%)).– cGTo;Dd ltg{ afFsL s/ /sd !@% !@%-!_M s/ k|zf;gdf jfwf ?=% b]lv @) xhf/;Dd
s/ s§L (TDS) aflif{s 8]9 -!=%_ adf]lhdsf] Dofb yk
ef]Ug' kg]{ s;'/ tyf ;hfosf] klg :ki6 Joj:yf ul/Psf] 5 . › cGo If]qdf sf/f]jf/ ug]{n] jflif{s ?=!%)).– r}q d;fGtsf] cg'dflgt s/sf] &) k|ltzt /sd dWo] lj/f]w ug]{, cg'lrt k|efj hl/jfgf jf ! b]lv #
sf] ljj/0f k|To] k|ltztsf b/n] . cjlwsf] klg Jofh
cGTo;Dd ltg{ afFsL s/ /sd kfg]{ / bkmf *# sf] ;"rgf dlxgf;Dd s}b jf b'j} ;hfo
s dlxgf ;dfKt 5'6 x'Fb}g ._
-!_ cfo ljj/0f bflvnf ug'{kg]{ ;DjGwL Joj:yf s] 5 < -@=@_ 8]=)# kmf/fd -cfo ljj/0f kmf/fd, cfos/ 8]= )#–)#–)#– c;f/ d;fGtsf] cg'dflgt s/sf] !)) k|ltzt /sd dWo] adf]lhd gu/]df x'G5 .
cfos/ P]g, @)%* adf]lhd s/of]Uo cfosf] cfwf/df s/ nfUg] ^$_ M ePsf] @% lbg leq !!(-s_ P]g lgodx?sf] ?=% xhf/ b]lv #) z'Ns
cGTo;Dd ltg{ afFsL s/ /sd !@%-@_M !@%-!_ !@%-!_ adf]lhdsf] ;hfosf]
ePsf]n] k|Tos] JolQm÷s/bftfn] bkmf *! adf]lhd cfkm\gf] » dfly a'bf gDa/ @=! df pNn]lvt ca:yf afx]ssf JolQmn] bflvnf gu/]df kfngf gu/]df bkmf xhf/;Dd
adf]lhdsf] sfo{ ug]{ pBf]u cfwf ;hfo x'G5 .
sf/f]jf/ ;DjGwL n]vf /fVg' k5{ / cfkm\gf] Ps cfo jif{ ->fj0f– 8]=)# cfo ljj/0f kmf/fd e/L ;DjlGwt cfGtl/s /fh:j ls:tfaGbLsf dfWod af6 bflvnf u/]sf] s/ /sd ;f] aif{df nfUg] !!&-!_ bkmf (^-!_ 8]=! kmf/d eg]{sf] z'Ns !@* adf]lhdsf]
(Planning) u/]df
cfiff9_ sf] sf/f]jf/ ;d]l6Psf] cfo ljj/0f ljefuaf6 -cfGtl/s sfof{no jf s/bftf ;]jf sfof{no jf 7"nf s/bftf sfof{nodf s/ af6 s66L ug{ kfO{G5 . cyf{t rfn' cf=a df lt/]sf] s/ -# -u_ adf]lhdsf] cfo xsdf Ps ;o ?k}of hl/jfgf ;/xsf]
z'Ns !@^-!_ clVtof/ k|fKt ePsf] ?= *) xhf/;Dd hl/jfgf
/fh:j ljefu_ tf]lsPsf] cfo ljj/0f kmf/fd e/L bkmf (^ k]z ug'{k5{ . ls:tfsf] s/ /sd_ csf]{ cf=a= sf] c;f]h d;fGt leq- Dofb yk ljj/0f bflvnf k|lt dlxgfsf b/n] x'g]
JolQmn] bkmf *$ pNn+3g jf ! jif{;Dd s}b jf b'j}
adf]lhd ;DjlGwt cfGtl/s /fh:j sfof{no jf s/bftf ;]jf » cfo ljj/0f cfo jif{ ;dfKt ePsf] # dlxgf cyf{t c;f]h ePsf] eP ;f] Dofb leq_ k]z ug]{ cfo laa/0fdf ltg'{ kg]{ s/ / gu/]df . /sd / cGo AolStsf] !@) em'7f jf e|dk"0f{
ug]{ s;'/ u/]df ;hfo x'g ;S5 .
sfof{no jf 7"nf s/bftf sfof{nodf P]gn] tf]s]sf] ;dofjlw leq} d;fGt leq bflvnf ug'{k5{ . sd df ldnfg ug'{ k5{ . xsdf d'gfkmf / nfe ljj/0f bflvnf u/]df,
» cfos/ P]g @)%* sf] bkmf (* adf]lhd cfo laa/0f tkm{ ;dfj]z x'g] !@^-@_ clVtof/ k|fKt gePsf] ?=*) xhf/ b]lv @ nfv
bflvnf ug'{k5{ . !@)-s_ hfgL hfgL 36L x'g] s/ /sdsf] z'Ns
/sdsf] )=!% k|lt JolQmn] s/ jf s/ egL $) xhf/;Dd hl/jfgf, !
a'emfpg] Dofb yk ePsf] eP yk ePsf] cjlw leq bflvnf -@=#_ cu|Ld s/ s§Lsf] ljj/0f (TDS) 8]=)^ ljj/0f -cfos/– jf nfk/jfxL k"j{s %)%
jif{sf b/ dWo] j9L cGo s'g} /sd p7fPdf jif{ b]lv # jif{;Dd s}b jf
-@_ s'g s/bftfn] s:tf] cfo ljj/0f slxn] k]z ug'{ k5{ / ug'{k5{ . kmf/fd 8]=)^–)#–)#–^$_ u/]sf] geO{ e"nj;
» P]gsf] bkmf (%-s_ adf]lhd cu|Ld s/ c;'n ug'{ kg]{ k|To]s x'g] /sd jf p7fpg k|oTg u/]df b'j} ;hfo x'g ;S5 .
s/ /sd slxn] bflvnf ug'{k5{ < gf]6 M t/ Dofb yk Ps} k6s jf k6s k6s u/L # dlxgf;Dd x'g uPsf]df
b]xfosf s/bftfn] b]xfosf] 9f+rfsf] cfo ljj/0f / ltg'{ kg]{ s/ / x'g ;Sg] ePsf]n] ;j}nfO{ # dlxgfs} Dofb yk x'g] geO{ JolQmn] cu|Ld s/ ljj/0f / s/ /sd ljefun] tf]s]sf] tl/sf !!&-!_3 s/ 5'6 k|fKt cfodf b]vfPsf] z'Ns !@& s;'/ ug]{ JolQmnfO{ hfgL s;'/bf/nfO{ x'g] ;hfosf]
!@)-v_ hfgL hfgL 36L x'g] s/ /sdsf] z'Ns
sd b]xfosf] ldltdf bflvnf ug'{ kb{5 M dgfl;j dflkms oyf]lrt Dofb dfq} yk x'g ;Sg] ePsf]n] yk / 9fFrfdf s/bftf ;]jf sfof{no, cfGtl/s /fh:j sfof{no jf ;+:yfn] tf]lsPsf] /sdsf] k|lt aif{ hfgL d2t ug]{ dltof/ cfwf ;hfo x'G5 .
jf nfk/jfxL !))%
-@=!_ 8]=)! kmf/fd -cg';"rL @ adf]lhdsf] kmf/fd, cfos/ 8]=)!– Dofb leq} ljj/0f bflvnf ug{ lj;{g' x'Fb}g . 7"nf s/bftf sfof{nodf bflvnf ug'{k5{ . Dofb leq laQLo z'Go bzdnj Ps nfO{, o:tf] dltof/ ;/ s;'/bf/nfO{ x'g] ;hfo
u/]sf]df
)#–)#–^$_M » cfo ljj/0f bflvnf ubf{ s/ of]Uo cfo cg';f/ nfUg] s/ » pQm cu|Ld s/ s§Lsf] ljj/0f / s/ /sd k|To]s dlxgf laa/0f bflvnf k|ltztsf b/n] x'g] sf/L sd{rf/L ePdf j/fj/ ;hfo x'G5
!@) dltof/nfO{ z'Ns hfgL hfgL jf nfk/ z'Ns
» g]kfndf >f]t ePsf] Aoa;foaf6 k|fKt cfo dfq ePsf], /sd ;d]t bflvnf ug'{k5{ . ;dfKt ePsf] @% lbg leq bflvnf ug'{k5{ . gu/]df /sd !@* P]g lgodsf] kfngf ?=% xhf/b]lv #)
nfUg] jfxL u/L unt ;Nnfx
cf}iflw pkrf/ afkt bkmf %! adf]lhd tyf clu|d s/ gf]6 M t/ Dofb yk Ps} k6s jf k6s k6s u/L # dlxgf;Dd !!&-@_ bkmf *! adf]lhd sfuhft g/fv]sf] z'Ns gu/]df xhf/;Dd hl/jfgf x'G5 .
lbg] jf b'?T;fxg ug]{
s6\6L afkt bkmf (# adf]lhd s/ ldnfg ug{ bfjL gu/]sf], x'g ;Sg] ePsf]n] ;j}nfO{ # dlxgfs} Dofb yk x'g] geO{ -#_ Dofb leq ljj/0f tyf s/ bflvnf gubf{ s] sf/jfxL x'G5 /fVg' kg]{ sfuhft jif{sf nflu d'gfkmf JolQmnfO{ sd
Aoa;foaf6 k|fKt cfo b'O{ nfv ?k}of / Aoa;fosf] sf/f]af/ dgfl;j dflkms oyf]lrt Dofb dfq} yk x'g ;Sg] ePsf]n] yk < g/fv]df / nfe tkm{ ;dfj]z lt/]sf] s/sf] zt -$_ jSof}tf s/ c;¬nL ;DjGwL s] Joj:yf 5 <
aL; nfv ?k}of eGbf a9L gePsf] / ;f] AolStn] ;f] cfo Dofb leq} ljj/0f bflvnf ug{ lj;{g' x'Fb}g . P]gn] tf]s]sf] Dofb leq cfo ljj/0f / s/ bflvnf gu/]df b]xfo x'g] /sdsf] )=!% k|ltzt P]gn] tf]s]sf] Dofb leq s/bftfn] s/ /sd bflvnf gu/]df To:tf]
aif{df of] Aoa:yf nfu' x'g] u/L 5gf}6 u/]sf] ca:yfdf 8]=)! » cfo ljj/0f bflvnf ubf{ s/ of]Uo cfo cg';f/ nfUg] s/ cg';f/sf] z'Ns, Jofh ltg'{kg]{ / b08 ;hfo ef]Ug'kg]{ x'G5 . b/n] x'g] /sd jf s/ /sd jSof}tfdf kl/0ft x'G5 . o:tf] jSof}tf /sd lgDgfg';f/
cfo ljj/0f kmf/fd e/L ;DjlGwt cfGtl/s /fh:j sfof{no /sd ;d]t bflvnf ug'{k5{ . z'Ns tyf Jofh ?=!))).– dWo] j9L sf] sf/jfxL u/L cfGtl/s /fh:j sfof{no, s/bftf ;]jf sfof{no
jf s/bftf ;]jf sfof{nodf k]z ug'{k5{ . x'g] /sd jf 7"nf s/bftf sfof{noaf6 sfg"g adf]lhd c;'n pk/ ub{5' M