ljb]zL ljlgdo sf/f]jf/ ug{ Ohfhtkqk|fKt

a}+s tyf ljQLo ;+:yf / cGo lgsfox¿nfO{ hf/L ul/Psf]

PsLs[t kl/kq – @)&^

-PsLs[t kl/kq, @)&$ / ;f] kZrft ldlt @)&^.)(.)* ;Dd hf/L kl/kq÷;"rgf / ;+zf]wg
;d]t ;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

@)&^ k';
 ljifo–;"rL
l;=g+= zLif{s k[i7 ;+Vof

!= cfoft ;DaGwL Joj:yf 1

!=! k|tLtkq sf/f]jf/ ;DaGwL Joj:yf 1

!=@ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tafx]s cGo d'n'sx¿af6 k|tLtkq afx]s
D.A.P. (Documents Against Payment) tyf D.A.A. (Documents Against
Acceptence) sf] dfWodaf6 cfoft ug{ ;lsg] ;DaGwL Joj:yf 18

!=#= tftf]kfgL eG;f/ ljGb'dfkm{t rLgsf] :jzfl;t If]q ltAataf6 x'g] cfoft sf/f]jf/
;DaGwdf 20

!=$ sRrf pmgsf] cfoft ;DaGwL Joj:yf 21

!=% kl/jTo{ ljb]zL d'b|fdf vftf x'g] lgsfon] ef/taf6 k|tLtkq dfkm{t cfoft ug]{ Joj:yf 22

!=^ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t ef/taf6 cfoft ug{ kfOg]
dfn;fdfgx¿ tyf cfoft ubf{ ckgfpg'kg]{ k|lqmof 23

!=& k|tLtkq ljgf 8«fˆ6÷l6=l6= sf] dfWodaf6 x'g] j:t' cfoft ;DaGwL Joj:yf 30

!=* Unf]jn 6]08/ dfkm{t ef/t af6 cfoft x'g] j:t' tyf ;]jf vl/b ;DaGwL Joj:yf 32

!=( a}+s Uof/]06Lsf cfwf/df clu|d e'QmfgL k7fpg] ;DaGwdf 33

!=!) ljb]zL gful/ssf] -t];|f] d'n's tyf ef/tsf_ kfl/>ldssf] ;6xL Joj:yf ;DaGwdf 34

!=!! ef/taf6 j:t' tyf ;]jf cfoft ubf{ k|bfg ul/g] ;6xL ;'ljwf tyf ef/tLo ¿k}ofFsf]
v/Lb÷ljqmL sf/f]jf/ ;DaGwL Joj:yf 35

@= ACU sf/f]jf/ ;DaGwL Joj:yf 63

#= ;'g cfoft tyf ljqmL ljt/0f ;DaGwL Joj:yf 66

$= ;'g cfk"lt{, rFfbL cfoft tyf ljqmL ljt/0f ;DaGwL Joj:yf 74

%= lgof{t ;DaGwL Joj:yf 83

-!_ lgof{tstf{x¿sf] nflu clu|d e'QmfgL k|df0fkq hf/L ug]{ ;DaGwL Joj:yf 83

-@_ lgof{t k|tLtkq k|dfl0ft ul/lbg] ;DaGwL Joj:yf 85

-#_ DEEMED EXPORT nfO{ lgof{t ;/x dfGotf lbg] ;DaGwL Joj:yf 85

-$_ tof/L kf];fssf] lgof{t sf/f]jf/ ;DaGwL Joj:yf 86

-^_ bfnhGo j:t'x¿sf] lgof{t ;DaGwL Joj:yf 87

-&_ Cash Against Documents (CAD) sf] cfwf/df dfn;fdfg lgof{t ;DaGwL Joj:yf 87

-*_ lgof{t ug]{ eG;f/ ljGb' ;DaGwL Joj:yf 88

^= lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL Joj:yf 95

&= kl/jTo{ ljb]zL d'b|f ;6xL ;DaGwL Joj:yf 106

!= /fxbfgL afktsf] ;6xL ;'ljwf ;DaGwL Joj:yf 106

@= kl/jTo{ ljb]zL d'b|f cfh{g gePsf lgsfon] tflnd, uf]i7L, a}7s cflb e|d0fdf hfFbf
kfpg] ;6xL ;'ljwf ;DaGwL Joj:yf 108

#= kl/jTo{ ljb]zL d'b|f cfh{g ePsf lgsfon] tflnd, uf]i7L, a}7s cflb e|d0fdf hfFbf
kfpg] ;6xL ;'ljwf ;DaGwL Joj:yf 109

$= cGt/f{li6«o ;+3÷;+:yfx¿n] ef/tdf kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug]{ ;DaGwL Joa:yf 109

%= le;f afkt ;+slnt g]kfnL ?k}+ofsf] ;6xL ;'ljwf ;DaGwL Joj:yf 109

^= lgof{tstf{x¿nfO{ zfvf÷;Dks{÷k|bz{g sIf h:tf sfof{nosf] nflu ;6xL ;'ljwf

pknJw u/fpg] ;DaGwL Joj:yf 110

&= j}b]lzs /f]huf/ Joj;foLx¿nfO{ ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf 111

*= g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3df cfj4 sDkgL÷kmd{nfO{ ;6xL ;'ljwf k|bfg ug]{
;DaGwL Joj:yf 112

(= ljleGg k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] ;6xL ;DaGwL Joj:yf 113

!)= d]lzg/L tyf cf}hf/x¿ ef8fdf k|of]u u/] afktsf] ;6xL ;'ljwf ;DaGwdf 115

!!= ljljw sfo{qmdx¿ ;~rfng ug]{ cu'jf cfof]hs ;+:yf (Lead Organizer) nfO{
pknAw x'g] ;6xL Joj:yf 115

!@= Kofs]h 6'/ ;DaGwL sfd ug]{ 6'/ ck/]6/x¿nfO{ k|bfg ug]{ ;6xL ;DaGwL Joj:yf 115

*= cfk|jf; le;fdf ljb]z hfg] g]kfnL gful/sx¿nfO{ Settlement vr{ afkt k|bfg
ug]{ kl/jTo{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf 125

(= pRr lzIff cWoogsf] nflu kl/jTo{ ljb]zL d'b|f ;6xL ;DaGwL Joj:yf 126

!)= g]kfnL gful/sn] gub} /fVg / ;6xL ug{ ;Sg] gub kl/jTo{ ljb]zL d'b|fsf
;DaGwdf 130

!!= g]kfn ;/sf/ nufot ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL
;'ljwf ;DaGwdf 134

!@= t];|f] d'n'saf6 lnPsf] ;]jfsf] e'QmfgLsf] nflu ;6xL ;'ljwf k|bfg ug]{ ;DaGwL
Joj:yf 137

!#= l/Kofl6«Pzg ;DaGwL Joj:yf 140

!$= ljb]zL d'b|fsf] a}+s Uof/]06L hf/L ug]{ Joj:yf ;DaGwdf 152

!%= On]S6«f]lgs sf8{ dfkm{t x'g] sf/f]jf/ ;DaGwL Joj:yf 154

!^= gub kl/jTo{ ljb]zL d'b|f ljqmL tyf /sdfGt/ ;DaGwL Joj:yf 160
!&= lrlgofF d'b|f o'cfg (Yuan) sf] sf/f]jf/ ;DaGwL Joj:yf 162

!*= ljb]zL d'b|fdf vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf 163

!= :jb]zdf vf]lng] ljb]zL d'b|fsf] vftf / ;~rfng ;DaGwL Joj:yf 163

@= ljb]zdf ljb]zL d'b|fsf] vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf 171

!(= jf0fLHo a}+sx¿n] k|jfx ug{ ;Sg] kl/jTo{ ljb]zL d'b|fsf] C0f ;DaGwL Joj:yf 175

@)= Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft, Derivatives pks/0f,
Forward Contract / Interest Rate Swap ;DaGwL Joj:yf 183

@!= ljb]zL d'b|fsf] v/Lb ljqmL sf/f]jf/, sld;g / ljlgdo b/ k|sfzg ;DaGwL
Joj:yf 187

@@= kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug]{ ;DaGwL Joj:yf 191

@#= j}b]lzs nufgLsf] k|df0fkq, n]vfÍg tyf k"j{ ;~rfng vr{ nufgLdf u0fgf
;DaGwL Joj:yf 193

@$= ljb]zL d'b|f sf/f]jf/sf] Ohfht ;DaGwL Joj:yf 200

@%= ljk|]if0f sf/f]jf/ ;DaGwL Joj:yf 212

@^= dlgr]Gh/nfO{ k|bfg ul/g] a§f tyf r'Qmf k"FhL ;DaGwL Joj:yf 219

@&= ljb]zL ljlgdo ;6xL /l;b ;DaGwL Joj:yf 220

@*= ;DklQ z'4Ls/0f ;DaGwL Joj:yf 229

@(= ljljw Joj:yf 255

#)= lj=lj=lg=kmf/fd tyf Online Reporting ;DaGwL Joj:yf 259

#!= ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] k|of]hgsf] nflu hf/L ul/Psf
;fj{hlgs ;"rgfx¿ 261

-!_ k|ToIf j}b]zLs nufgL M k'FhL, C0f, Jofh tyf nfef+; ;DaGwL ;"rgf 261

-@_ ljb]zL nufgL -z]o/ tyf C0f_ sf] n]vf+sg u/fpg] ;DaGwdf uf]/vfkqdf
k|sflzt ;"rgf 266

-#_ gub g]kfnL tyf ljb]zL d'b|f cf];f/ k;f/df k|ltaGw nufOPsf] ;DaGwL
ldlt @)&%.!@.@^ df k|sflzt ;"rgf 267

-$_ g]kfnL tyf ljb]zL gful/sn] cfkm';Fu ePsf] ljb]zL ljlgdosf] ljj/0f a'emfpg]
;DaGwL ;"rgf 268

-%_ x'nfsaf6 ;fdfg lgof{t ug]{ ;DaGwL ;"rgf 269

-^_ g]kfn /fi6« a}+snfO{ ljb]zL d'b|f ;dk{0f u/]df kfpg] ;'ljwf ;DaGwL ;"rgf 274

-&_ kl/jTo{ ljb]zL d'b|fsf] ljj/0f k]z ug]{ ;DaGwL ;"rgf 275
-*_ lab]zL ljlgdodf C0f lng]÷lbg] ;DaGwL Joa:yf 276

-(_ ljb]zL nufgL jfktsf] ljb]zL d'b|f leq\ofpg], n]vf+sg u/fpg] / nfef+z n}hfg
lbOPsf] :yfoL ;6xL cg'dltkq af/]sf] ;"rgf 279

-!)_ Online Reporting System ;DaGwdf 280

-!!_ Ohfhtkqk|fKt ;+:yfx¿nfO{ Max Money SDN. BHD, Malaysia ;DaGwL ldlt
@)&%÷)*÷!@ df hf/L kl/kq 281

-!@_ Ohfhtkqk|fKt ;+:yfx¿nfO{ Max Money SDN. BHD, Malaysia ;DaGwL ldlt
@)&%÷!!÷)@ df hf/L kl/kq 282

-!#_ Bitcoin sf/f]jf/ u}/sfg'gL /x]sf]] ;DaGwdf 283

-!$_ o; a}+saf6 :jLs[lt kfPsf Payment System afx]s cGo ljb]zL Payment System
sf] k|of]u u}/sfg'gL /x]sf] ;DaGwdf 284

-!%_ k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx¿n] ljb]zaf6 cNksfnLg ;fk6L Nofpg kfpg]
Joj:yf ;DaGwL ;""rgf 285

-!^_ d'b|f tyf wf/s ljlgdo clwsf/ kqsf] pb\3f]if0f ug]{ Joj:yf ;DaGwL ;"rgf 286

-!&_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}s tyf ljQLo
;+:yfx¿n] ef/tLo d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL ;""rgf 287

-!*_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}s tyf ljQLo
;+:yfx¿n] kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL ;""rgf 288

-!(_ n3' ljQ ljQLo ;+:yfx¿n] kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL
;""rgf 289
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M)! ÷@)&^
cfoft ;DaGwL Joj:yf

ef/t tyf cGo d'n'saf6 x'g] cfoft ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{
u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6«
a}+s, a}+lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{ / /fli6«o :t/sf ævÆ ju{sf
ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

!=! k|tLtkq sf/f]jf/ ;DaGwL Joj:yf

kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/t afx]s cGo d'n'sx¿af6 ul/g] dfn;fdfg cfoftsf]
nflu vf]lng] k|tLtkq sf/f]jf/ ;DaGwdf lgDg Joj:yf sfod ul/Psf] 5 .
!=!=! cfoft k|tLtkq vf]Nbf ckgfpg' kg]{ k|s[of M
-s_ cfoftstf{n] k]z ug'{kg]{ sfuhftx¿ M
cfoftstf{n] cfoft k|tLtkq vf]Ng' k"j{ ;DalGwt a}+sn] tf]s]cg';f/sf] k|tLtkq
vf]Ng] lgj]bg (L/C Application) k"0f{?kdf e/]/ ;f];Fu lgDgfg';f/sf sfuhftx¿
;+nUg ug'{kg]{5
-!_ cfoftstf{ kmd{sf] cBfjlws kmd{ btf{ k|df0fkq
-@_ cBfjlws cfos/ btf{ k|df0fkq
-#_ k|f]kmdf{ OGEjfO;, OG8]G6 jf sG6«ofS6 k]k/ (Proforma Invoice, Indent or
Contract Paper)
o;/L ;+nUg u/]sf] Proforma Invoice, Indent jf Contract Paper df lgDg Joxf]/f
:ki6?kdf v'n]sf] x'g'kg]{ 5 M
-c_ ;fdfgsf] gfd, j|f08 / df]8]n gDj/ eP ;f] ;d]t
-cf_ ;fdfg pTkfbg ug]{ d'n'ssf] gfd
-O_ OsfO{ d"No, kl/df0f / hDdf d"No
-O{_ OGsf]6d{ (CIF, FOB, CFR, EXW cflb_
-p_ e'QmfgLsf] lsl;d (Sight Payment, Mixed Payment, Usance eP slt
;dosf] / Deferred Payment ePdf slt k|ltzt 8s'd]G6 k|fKt ePkl5 /
slt k|ltzt ;Dk"0f{ ;fdfg k|fKt ePkl5 e'QmfgL x'g] xf] ;f] s'/f v'Ng] ljj/0f
cflb_
-pm_ tf]lsP adf]lhdsf] xfdf]{lgs sf]8 g+=
-P_ cfoftstf{ tyf lgof{tstf{sf] gfd, 7]ufgf, Od]n / 6]lnkmf]g
-P]_ cfoftstf{sf] Exim Code
-v_ lj=lj=lg=kmf/fd g+=# eg'{kg]{ M
cfoft k|tLtkq vf]Ng lgj]bg lbg] cfoftstf{n] dfly bkmf !=!=! sf] v08 -s_ df
plNnlvt sfuhftx¿sf ;fydf o;} kl/kq ;fy ;+nUg lj=lj=lg=kmf/fd g+=#
ljlwjt ?kdf e/]/ ;+nUg ug'{kg]{5 . lj=lj=lg=kmf=g+=# ebf{ # k|lt eg'{ kg]{5 .

1
 klxnf] k|lt kmfOndf /fVg' kb{5 eg] bf]>f] / t];|f] k|lt qmdzM ;DalGwt eG;f/
sfof{nodf / o; ljefudf k7fpg' kg]{5 . Pp6} k|tLtkq dfk{mt PseGbf a9L ;d"x
cGt/utsf ;fdfgx¿sf] k|tLtkq vf]Nbf jf e'QmfgL ubf{ ;d"x cg';f/ leGbfleGb}
d"No tyf kl/df0f clgjfo{?kdf pNn]v ug'{ kg]{5 .
-u_ eG;f/ ljGb' ;DaGwL Joj:yf M
-!_ cfoft k|tLtkq vf]Nbfs} cj:yfdf cfoft ul/g] dfn;fdfg h'g h'g eG;f/
ljGb'af6 lelqg] xf] ;f] eG;f/ ljGb'sf] gfd / 7]ufgf k|tLtkqdf clgjfo{?kn]
pNn]v ug'{kg]{5 tyf ;f]xL eG;f/ ljGb' dfkm{t cfoft x'g] k|tLtkqsf
sfuhftx¿ dWo] sDtLdf Invoice cyjf Transport Document dWo] s'g}
Psdf ;f] gfsf pNn]v x'g] u/L vf]Ng' kg]{ 5 .
-@_ Ps eGbf a9L eG;f/ ljGb'af6 cfoft ubf{ k|To]s eG;f/ laGb'af6 cfoft
x'g] dfnj:t'sf] kl/df0f / /sd k|tLtkqdf :ki6?kdf v'Ng'kg]5 { / dfnj:t'
cfoft eP÷gePsf] ;DalGwt a}+sn] cg'udg ug{'kg{]5 .
-#_ s'g} eG;f/ sfof{noaf6 dfnj:t' cfoft ug]{ u/L k|tLtkq vf]n]sf] t/
sf/0fjz ;f] eG;f/ sfof{nosf] ;§f cGo eG;f/ sfof{noaf6 cfoft ug{'kg]{
cj:yf k/]df ;DalGwt cfoftstf{af6 eG;f/ kl/jt{g ug{'kg]{ cf}lrTo k'li6
x'g] sfuhft lnO{ k|tLtkq vf]n]sf] a}+sn] cfoft x'g] eG;f/ gfsf ;+zf]wg
u/]sf] k|df0f -lj=lj=lg=kmf/fd_ cfoft x'g] eG;f/ sfof{nodf k]z ug{'kg]{ 5 .
o;/L cfoft x'g] eG;f/ laGb' kl/jt{gsf nflu cGo lgsfosf] cg'dlt jf
l;kmfl/; cfjZos kg]{ 5}g . o; k|of]hgsf] nflu Psk6s lj=lj=lg=kmf/fd
hf/L eO;s] kl5 ;f]sf] ;Ssn k|lt k|fKt geO{ csf]{ lj=lj=lg kmf/d hf/L
ug{ kfOg] 5}g .
-$_ g]kfn ;/sf/ cGtu{tsf ljleGg sfof{no, cfof]hgf tyf ;/sf/L
;+:yfgx¿n] cfoft ug]{ ;fdfg afx]s cGo cfoftstf{x¿n] t];|f] d'n'saf6
ef/tsf] sf]nsfQf÷xlNbof aGb/ufx x'Fb} 6«s dfk{mt cfoft ul/g] j:t'x¿
lgDg eG;f/ gfsfx¿af6 g]kfn leq\ofpg' kg]{5 . -s_ d]rL eG;f/ -v_
lj/f6gu/ eG;f/ -u_ jL/u+h eG;f/ -3_ e}/xjf eG;f/ -ª_ g]kfnu+h
eG;f/ -r_ wgu9L eG;f/ -5_ jL/u+h ;'Vvf jGb/ufx eG;f/ .
t/, sf]nsfQf jGb/ufx eP/ t];|f] d'n'saf6 cfpg] / /]n dfk{mt 9'jfgL x'g]
Consignment x¿ Transhipment Modality df Electronic Cargo
Tracking System (ECTS) nufO{ 9'jfgL ug{ cfoftstf{x¿n] sf]nsfQf
jGb/ufxfdf s'g} sfuhftx¿ k]z ug'{ gkg]{ Joj:yf g]kfn ;/sf/, pBf]u
jfl0fHo tyf cfk"lt{ dGqfno dfk{mt ePsf] x'Fbf jfl0fHo a}+sx¿n] L/C
vf]Nbf, Draft/TT k7fpFbf /]n dfk{mt cfpg] Consignments sf] uGtJo
ljGb' jL/u+h -;'Vvf jGb/ufxf_ jf lj/f6gu/ x'g] u/L Joj:yf ldnfpg' kg]{5
.
ef/tLo jGb/ufxfx¿ x'Fb} t];|f] d'n'saf6 g]kfnL kfgLhxfh dfk{mt cfpg]
;fdfg tyf Transhipment Modality df Electronic Cargo
Tracking System (ECTS) nufO{ /]n dfk{mt 9'jfgL x'g] Consignment
x¿df cfoftsf] nflu g]kfnaf6 L/C vf]Nbf, Draft/TT sf dfWodaf6 /sd
k7fpFbf FOB jf Ex-Work Modality df uGtJo ljGb' jL/u+h -;'Vvf
jGb/ufxf_ jf lj/f6gu/ x'g] u/L Joj:yf ldnfpg'

2
 kg]{5 . sy+sbflrt FOB Modality df cfoft ug{ g;lsg] cj:yf ePdf
cfoftstf{n] ;f]sf] cf}lrTo k'li6 ug'{kg]{5 . 9'jfgL;DaGwL ef8f tyf vr{sf]
nflu o;/L L/C vf]Nbf Freight Forwarders n] g]kfndf btf{ ePsf]
Shipping Company ;Fu Service L/C vf]Ng' kg]{5 .
-%_ ;Dk"0f{ cfoftstf{x¿n] t];|f] d'n'saf6 ef/tsf] ljzfvfktgd aGb/ufx x'Fb}
tf]lsP adf]lhd 6«s jf /]ndfu{ dfk{mt cfoft ul/g] ;Dk"0f{ j:t'x¿ lgDg
eG;f/ gfsfx¿af6 dfq g]kfn leq\ofpg' kg]{5 .
-s_ lj/f6gu/ eG;f/ -v_ aL/u~h eG;f/ -u_ e}/xjf eG;f/
-3_ g]kfnu~h eG;f/ -ª_ jL/u~h ;'Vvf aGb/ufx eG;f/ .
-^_ xjfO{ dfu{ k|of]u eO{ cfoft ul/g] ;fdfgsf] xsdf lqe'jg cGt/f{li6«o
ljdfg:yn eG;f/ sfof{noaf6 klg k|tLtkq cGtu{tsf] ;fdfg cfoft ug{
;lsg]5 .
-&_ lrlgofFF e"efu eO{ 6«s jf /]ndfu{af6 k|tLtkqdfk{mt cfoft ubf{ lgDg
eG;f/ gfsfx¿af6 ;fdfg cfoft ug'{ kg]{5 .
-s_ tftf]kfgL eG;f/, l;Gw'kfNrf]s -v_ /;'jf eG;f/, /;'jf
-*_ sf]nsftf÷xlNbof tyf ljzfvfktgd aGb/ufx x'Fb} ;fdfg cfoft ug{
vf]lnPsf k|tLtkqx¿sf] ;DalGwt aGb/ufxaf6 ;fdfg 5'6fpg] k|of]hgsf]
nflu 5'§f5'§} ljj/0f tof/ u/L o; ljefudf k]z ug{'kg]{5 .
-(_ k|tLtkq cGt/ut ef/taf6 dfn;fdfg cfoft ubf{ ;d]t eG;f/ gfsf
;DaGwL pk/f]Qm bkmf $ / % jfx]ssf cGo ;a} k|fjwfgx¿ nfu" x'g]5g .
-3_ s]Gb|Lo :t/af6 cg'udg x'g'kg]{ M
cd]l/sL 8n/ %) xhf/ jf ;f] a/fj/sf] kl/jTo{ ljb]zL d'b|f eGbf a9L /sdsf]
k|tLtkqx¿ vf]lnPsf] cj:yfdf ;DalGwt a}+ssf] s]Gb|Lo sfof{non] clgjfo{ ?kdf
cg'udg ug'{kg]{5 .
-ª_ k|tLtkqsf] /sd ;+zf]wg M
a}+sn] k|tLtkq vf]ln;s] kl5 k|tLtkqdf plNnlvt /sdsf] bz k|ltzteGbf a9L
x'g] u/L ;+zf]wg ug'{k/]df lgodfg';f/ ug'{kg]{ cGo s'/fx¿sf cltl/Qm cfˆgf] s]Gb|Lo
sfof{nosf] ;d]t :jLs[lt lng'kg]{5 . t/, ;+zf]lwt /sd cd]l/sL 8n/ Psxhf/ jf
To; a/fj/sf] cGo kl/jTo{ ljb]zL d'b|f jf ;f] eGbf sd x'g] ePdf To:tf] :jLs[lt
lng cfjZos kg]{ 5}g .
!=!=@ k|tLtkqdf ;+zf]wg
dfly bkmf !=!=! sf] v08 -s_ df plNnlvt Proforma Invoice, Indent jf Contract
Paper sf cfwf/df cfoft k|tLtkq vf]ln;s]kl5 Beneficiary / Applicant b'as } f]
:jLs[ltdf To; k|tLtkq pk/ ;+zf]wg ug'{k/]df lgodfg';f/ ;+zf]wg ug{ ;lsg]5 .
o;/L k|tLtkq vf]Nbf jf ;+zf]wg ubf{ All Discrepancies Acceptable eGg] h:tf
Clause /fVg kfOg] 5}g .
!=!=# k|tLtkqsf] ;]6nd]G6 tyf e'QmfgL k|s[of M
-s_ cfoftstf{ (Applicant_ sf] cg'/f]wdf lgodfg';f/ vf]lng] k|tLtkq Issuing Bank n]
cfˆgf] Correspondent a}+s dfk{mt ljb]zl:yt Beneficiary sf] gfddf :jLkm\6 dfk{mt
k7fpg' kg]{5 . o;/L k7fPsf] k|tLtkq cGtu{t Beneficiary åf/f tof/ kfl/Psf k|tLtkq

3
 ;DaGwL sfuhftx¿ (L/C Documents) Nominated Bank af6 Issuing Bank df k|fKt
ePkl5 lgodfg';f/ To:tf sfuhftx¿ k|tLtkqsf] zt{ cg';f/ 5÷5}g hfFr u/]kl5 dfq
k|tLtkqsf] Settlement u/L e'QmfgL k|s[of cl3 a9fpg' kg]{5 .
-v_ o;/L ul/g] e'QmfgL k|s[of Reimbursement Basis df vf]lnPsf k|tLtkqdf,
Collection basis df e'QmfgL ul/g] u/L vf]lnPsf k|tLtkqdf / Usance Basis df
vf]lng] k|tLtkqdf km/s km/s x'g] ePsf]n] ;f]xL adf]lhd e'QmfgL k|s[of k"/f ug'{
kg]{5 .
-u_ k|tLtkqsf] /sd e'QmfgL ubf{ ACU cGt/utsf d'n'sx¿df -ef/t afx]s_ ACU sf]
ljBdfg Joj:yf cg';f/ ACU Mechanism cGt/ut /xL e'QmfgL ug{' kg]{5 .
-3_ ef/t tyf cGo t];|f] d'n'sdf e'QmfgL ubf{ Issuing Bank sf] ;DalGwt kl/jTo{
ljb]zL d'b|f cGt/utsf] Nostro Account af6 Nominated Bank dfk{mt
Beneficiary sf] vftfdf k7fpg] Joj:yf ug'{ kg]{5 . Beneficiary nfO{ ;f]e}m 8«fkm\6,
l6=l6 jf Wire Transfer sf] dfWodaf6 e'QmfgL ug{ kfOg] 5}g .
-ª_ Nominated Bank af6 k|fKt ePsf cfoft k|tLtkq ;DaGwL sfuhftx¿ (L/C
Documents) k|tLtkqsf] ;]6nd]G6 kl5 cfoftstf{sf] ;fdfg ef/tLo jGb/ufxaf6
5'6fpg] k|of]hgsf] nflu b/kL7 u/L x:tfGt/0f ubf{ cfoftstf{sf] cfjZostf
cg';f/ p;}n] tf]s]sf] lSnol/Ë P08 km/jfl8{Ë Ph]G6sf] gfddf b/kL7 u/L
x:tfGt/0f ug{' kg]{5 .
!=!=$ lj=lj=lg=kmf/fd g+=$ hf/L ug'{ kg]{ M
-s_ k|tLtkqdfk{mt cfoft ul/Psf] ;fdfg tf]lsPsf] eG;f/ gfsfaf6 g]kfn leq\ofpgsf
nflu k|tLtkq vf]Ng] a}+sn] lj=lj=lg=kmf/fd g+=$ hf/L ug'{ kg]{5 . lj=lj=lg=kmf/fd
g+=$ sf] gd"gf o;} kl/kq;fy ;+nUg ul/Psf] 5 . pQm kmf/fdsf ;fydf a}+sn]
lgDg cg';f/sf sfuhftx¿ ;d]t k|dfl0ft u/L ;fy;fy} k7fpg' kg]{5 .
-!_ "Certified True Copy" egL 5fk nufP/ clwsf/ k|fKt clwsf/Ln] b:tvt
u/]sf] k|tLtkqsf] 5ljlrq -;+zf]wg ePsf] eP ;f] ;d]t pNn]v ePsf]_
-@_ Jofkfl/s aLhs (Commercial Invoice_
-#_ KoflsË lni6 (Packing List_ -k|tLtkqdf dfu ul/Psf] cj:yfdf dfq_
-$_ pTklQsf] k|df0fkq (Certificate of Origin)
-%_ 9'jfgL ;DaGwL sfuhft (Transport Document)
-^_ jLdf ;DaGwL sfuhft (Copy of Insurance Document)
-v_ lj=lj=lg=kmf/fd g+= $ tof/ ug'{ kg]{ M k|tLtkqsf] e'QmfgL÷:jLsf/ ubf{ o;}
kl/kq;fy ;+nUg gd'gf adf]lhdsf] $ k|lt lj=lj=lg= kmf=g+= $ tof/ u/L b]xfo
adf]lhd ug'{kg]{5 M
-!_ klxnf] / bf]>f] k|lt dfly !=!=$-s_ df -!_ b]lv -^_ ;Dd pNn]v ul/Psf
sfuhftx¿ ;Fu} eG;f/ sfof{nodf k7fpg] .
-@_ t];|f] k|lt o; a+}snfO{ pknAw u/fpg] .
-#_ rf}yf] k|lt sfof{no k|of]hgsf] ;DalGwt a}+sn] /fVg] .
-$_ eG;f/ sfof{nonfO{ pknJw u/fOPsf @ k|lt dWo] ! k|lt ;DalGwt eG;f/
sfof{noaf6 ;fdfg lelqPsf] k|dfl0ft eO;s]kl5 ;DalGwt a}+sdf lkmtf{
k7fpg] Joj:yf ug{'kg]{ .
-%_ o;/L k7fPsf] lj=lj=lg=kmf/fd g+=$ hf/L ePsf] ldltn] tLg dlxgf;Dd -tn
bkmf !=!=% sf] -r_ sf] -@_ df pNn]v eP afx]s_ klg eG;f/ sfof{noaf6

4
 -;fdfg g]kfn lelqPsf] k|df0f :j?k_ lkmtf{ gcfPdf To:tf k|tLtkqsf]
sf/f]jf/ ug]{ cfoftstf{x¿sf] k]mxl/:t pQm tLg dlxgf ;dfKt eP kZrft\
cfpg] dlxgfsf] klxnf] ;ft lbg leq ;DalGwt a}+sn] o; a}+snfO{ pknJw
u/fpg' kg]{ .
-^_ Usance tyf Deferred Payment k|tLtkq cGt/ut x'g] cfoftsf] xsdf
klg ;DalGwt cfoftstf{n] a}+saf6 sfuhft 5'6fpFbf lj=lj=lg=kmf=g+=$ e/]/
To;df kl5 ul/g] e'QmfgL ;DaGwL s'/f pNn]v u/L eG;f/ k|of]hgsf] nflu
hf/L ug'{ kg]{ .
-&_ Usance tyf Deferred Payment k|tLtkqsf] e'QmfgL ;fdfg lelqPsf]
lglZrt ;dokl5 dfq ul/g] x'Fbf To:tf] e'QmfgLsf] xsdf lj=lj=lg=kmf=g+= $
-3_ sf] yk Joj:yf ul/Psf]n] To:tf] e'QmfgL ul/Pkl5 ;+nUg gd'gf
adf]lhdsf] lj=lj= lg=kmf=g+= $-3_ e/]/ lgoldt ?kdf o; a}+sdf k7fpg'
kg]{ .
!=!=% w/f}6L ;DaGwL Joj:yf M
-s_ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g]u/L ;a}} b]zx¿af6 -ef/t ;lxt_ dfn;fdfg cfoft
ug{ vf]lnPsf cfoft k|tLtkqdf lng'kg]{ w/f}6L ;DaGwdf b]xfo adf]lhd Joj:yf
ul/Psf] 5 . a}+sx¿n] cfoftstf{af6 w/f}6L lnFbf b]xfo adf]lhd lng ;Sg]5g\ M
-!_ cfoftstf{af6 ;f]e}m gub hDdf lnP/ .
-@_ cfoftstf{sf] lgIf]k vftf÷cf]e/ 8«fkm\6 vftf vr{ u/L .
-#_ g]kfn ;/sf/af6 hf/L ePsf /fli6«o jrtkq, /fi6« C0fkq / 6«]h/L aLn
h:tf pks/0fx¿ lwtf] /fv]/ .
-$_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿sf] dfGo x'g]
C0fkq tyf j08 / To:tf ;+:yfx¿sf] d'2tL /l;b lwtf] /fv]/ .
-%_ rNtL tyf art vftfsf] df}Hbft Po/dfs{ u/]/ .
-^_ cf]e/ 8«fkm\6 nufot cGo km08]8 shf{sf] lnld6 Po/ dfs{ u/]/ .
pko{'Qm lnOg] w/f}6L /sd a}+sx¿n] k|tLtkq vf]Nbf lng] u/]sf] ;'/If0f dflh{gsf]
cltl/Qm x'g]5 .
-v_ sf7df8f} pkTosfl:yt k|tLtkq sf/f]jf/ ug]{ a}+ssf s]Gb|Lo sfof{no nufot ;j}
zfvf sfof{nox¿n] o; a}+ssf] a}+lsË sfof{nodf vf]lnPsf tt\–tt\ a}+sx¿sf]
s]Gb|Lo sfof{nosf] d'Vo vftfaf6 k|tLtkqsf] w/f}6L ;DaGwL sf/f]jf/ ug'{ kg]{5 .
-u_ sf7df8f} pkTosf aflx/sf a}+s zfvf÷sfof{nox¿n] cf–cfˆgf] If]ql:yt o; a}+ssf
sfof{nox¿df vf]n]sf d'Vo vftfaf6} k|tLtkqsf] w/f}6L ;DaGwL sf/f]jf/ ug'{kg]{5 .
-3_ k|tLtkq sf/f]jf/ ug]{ a}+ssf sfof{nox¿nfO{ cflwsfl/s dfusf cfwf/df o;
a+}ssf] ;DalGwt sfof{noaf6 5'6[f 5'6[} r]sa's pknJw u/fOg]5 .
-ª_ pBf]ux¿n] k|tLtkq dfk{mt\ ug]{ cfoftsf] xsdf Nominated Bank af6
k|tLtkqsf sfuhftx¿ k|fKt ePkl5 k|tLtkqsf sfuhftdf plNnlvt /sdsf] @ -
b'O{_ k|ltzt /sd w/f}6L afkt lng' kg]5 { . o;/L w/f}6L lnP/ dfq lj=lj=lg=kmf=g+=$
hf/L ug'{ kg]{5 . Sight/ Usance/ Deferred Payment h'g;'s} k|sf/sf] k|tLtkq
ePtfklg olx Joj:yf nfu' x'g]5 . cfoftstf{ pBf]un] rfx]df pQm w/f}6L /sd
a/fa/sf] Psf06k]oL r]s k|tLtkqdf pNn]v ul/Psf] eG;f/ sfof{nosf] gfddf hf/L
ug{ ;lsg]5 . o;/L hf/L ePsf] r]s dfly bkmf !=!=% sf] -v_ / -u_ df Joj:yf

5
 eP adf]lhdsf vftfaf6 vr{ ug'{ kg]{5 . t/ lgDg sfuhft ;+nUg eO{ cfPsf]
cj:yfdf eg] w/f}6L lng gkg]{ Joj:yf ul/Psf] 5 .
-!_ g]kfn ;/sf/ eG;f/ ljefun] ;DalGwt cfoftstf{sf] gfddf hf/L u/]sf]
j08]8 j]o/xfp;sf] k|df0fkq . -To:tf] k|df0fkqsf] Dofb u'h|]sf] cj:yfdf
gjLs/0f ul/Psf] x'g'kg]{ 5 _ .
-@_ cfoft u/]sf] dfn;fdfg 5'6fpg g]kfn ;/sf/sf] ;DalGwt eG;f/
sfof{nosf] gfddf hf/L ul/Psf] a}+s Uof/]06Lsf] k|ltlnlk .
-r_ Jofkfl/s kmd{åf/f k|tLtkqdfk{mt ul/g] cfoftsf] xsdf k|tLtkq cGtu{t e'QmfgL
k7fpg' cl3 k|tLtkq /sd -8s'd]G6 Eofn'_ sf] !) k|ltzt /sd w/f}6Lsf] ?kdf
lnP/ dfq lj=lj=lg=kmf=g+=$ hf/L ug'{kg]{5 . t/, Jofkfl/s kmd{af6 lnOg]
o;k|sf/sf] w/f}6L lng] ;do eg] k|tLtkqdf plNnlvt e'QmfgLsf] zt{ -Payment
terms_ cg';f/ km/s kg{ ;Sg]5 .
-!_ k|tLtkq cGtu{t s'g} Document Collection sf] cfwf/df k|fKt x'g cfPdf
jf Negotiate eO{ cfPdf ;d]t k|tLtkq hf/L ug]{ a}+sn] Document k|fKt
ePkl5 sfuhft 5'6fpg] -Document Release) avtdf /sd e'QmfgL ug{'
cl3 Document Value sf] !) -bz_ k|ltzt w/f}6Lsf] ?kdf lnO{
lj=lj=lg=kmf=g+=$ hf/L ug'{ kg]{5 .
-@_ k|tLtkqdf e'QmfgLsf zt{x¿ T.T.Reimbursement basis ePsf] v08df
k|tLtkq hf/L ug'{eGbf klxnf g} k|tLtkqdf plNnlvt /sdsf] (Tolerance
ePdf ;f] ;d]t_ !) k|ltzt w/f}6L /sd lnP/ dfq k|tLtkq hf/L ug'{ kg]{5
/ lj=lj=lg=kmf=g+=$ klg hf/L ug'{ kg]{5 . o;/L hf/L ePsf lj=lj=lg=kmf=g+=$
;DalGwt eG;f/ sfof{noaf6 k|dfl0ft eO{ a}+sdf a'emfpg' kg]{ Dofb !@)
lbg sfod x'g]5 .
-#_ dfly bkmf !=!=% sf] -r_ sf] -!_ / -@_ cg';f/ lnPsf !) k|ltzt w/f}6L
/sd cfoftstf{n] rfx]df k|tLtkqdf plNnlvt eG;f/ sfof{nosf gfddf
Psfp06k]oL r]s dfly v08 !=!=% sf] -v_ / -u_ df Joj:yf ePsf
vftfx¿af6 vr{ x'g] u/L hf/L ug'{ kg]{5 .
-$_ o;/L hf/L ul/Psf] k|To]s r]ssf] k5fl8 b]xfo adf]lhdsf s'/fx¿ k|i6?kdf
pNn]v ug'{ kg]{5 .
-c_ k|tLtkq gDj/
-cf_ cfoftstf{sf] gfd
-O_ Jofkfl/s aLhs gDj/
-O{_ aLhsdf plNnlvt ljb]zL d'b|f /sd
-p_ lgof{tstf{sf] gfd
-pm_ lj=lj=lg=kmf=g+=$ sf] l;l/on g+=
pko{'Qmfg';f/ cfoftstf{n] a'emfpg' kg]{ eG;f/ dxz'n nufot cGo /fh:j
/sdsf] k|of]hgsf] nflu ;d]t pQm r]ssf] /sd k|of]u ug{ ;lsg]5 .
-5_ dfly bkmf !=!=% sf] -ª_ / -r_ df h'g;'s} s'/f n]lvPsf] ePtfklg ;DalGwt a}+sn]
Complying Presentation sf] cfwf/df plNnlvt Dofbleq e'QmfgL u/]kZrft\
cfoftstf{n] Document 5'6fpg gcfPsf] jf cfoftstf{n] a}+snfO{ e'QmfgL lbO{
g;s]sf] cj:yfdf klg lj=lj=lg= kmf=g+=$ clgjfo{?kn] hf/L ug'{ kg]{5 .

6
-h_ pko{'Qm cg';f/ hf/L ePsf w/f}6L /sdsf r]sx¿ ;DalGwt eG;f/ sfof{no dfk{mt
o; a}+ssf] a}lsË sfof{no, yfkfynL nufot pkTosf aflx/sf sfof{nox¿df k|fKt
ePkl5 tL r]sx¿ -tn bkmf -`_ cg'?k l/t gk'u]sf ;d]t_ cfˆg} sfof{nodf /x]sf]
vftfsf] eP ;f]xL vftf vr{ u/L / cGo sfof{nosf] eP aLn v/Lbsf dfWodaf6
eG;f/ sfof{nonfO{ tTsfn e'QmfgL lbO{ k|rlnt Joj:yf adf]lhd lx;fj ldnfg ug'{
kg]{5 .
-em_ eG;f/ sfof{nosf] gfddf r]s hf/L u/] kl5 ;DalGwt a}+sn] o; a}+ssf] a}lsË
sfof{no jf lhNnfl:yt sfof{nodf /x]sf d'Vo vftfdf kof{Kt /sd /fVg' kb{5 .
eG;f/af6 k|fKt r]sx¿ afkt vr{ n]Vbf syd\sbflrt vftfdf kof{Kt df}Hbft
gePdf gk'u /sddf ?=!,))).– jf a}+sb/ + @ k|ltztsf b/n] nufOg] JofhdWo]
h'g a9L x'G5 ;f] /sd xhf{gf nufOg] 5 .
-`_ eG;f/ sfof{nosf gfddf hf/L ul/g] o:tf r]sx¿df Protectograph, ldlt, hf/L
ug]{ a}+ssf] gfd, 7]ufgf nufot r]s tof/ ubf{ lgodfg';f/sf ;a} /Lt k'¥ofO{ hf/L
ug'{ kg]{5 . syd\sbflrt /Lt gk'¥ofO{ hf/L ePsf] cj:yf b]lvPdf h] h:tf]
cj:yfsf] ePklg ;DalGwt a}+ssf] vftf vr{ u/L eG;f/ sfof{nonfO{ e'QmfgL lbg]
Joj:yf ug'{ kg]{ ePsf]n] o;af6 kg{ hfg] gsf/fTds k|efjsf] lhDd]jf/L r]s hf/L
ug]{ ;DalGwt a}+ss} x'g]5 . ;fy}, s'g} a}+sn] o:tf] r]s hf/L ubf{ plNnlvt /Lt
gk'¥ofPsf] cj:yfdf /Lt gk'u]sf] k|To]s r]ssf] nflu ?=%)).– sf b/n] xhf{gf
nufOg]5 .
-6_ olb s'g} cfofltt dfn;fdfgdf nfUg] ;Dk"0f{ eG;f/ dx;"n cfofltt j:t'sf]
d"Nosf] !) -bz_ k|ltzt eGbf sd ePsf] sf/0f !) -bz_ k|ltzt a/fj/ /sdsf]
r]s hf/L ug{ pko'Qm gx'g] Joxf]/fsf] lgj]bg cfoftstf{af6 k|fKt ePdf pQm
lgj]bgdf pNn]v u/] cg';f/sf] k|ltztn] x'g] /sd j/fj/sf] r]s hf/L ug]{ / afFsL
/sd w/f}6Lsf] ¿kdf lnO{ lj=lj=lg=kmf=g+=$ hf/L ug'{kg]{5 . pko'{Qm w/f}6L /sd
;DalGwt a}+sn] lkmtf{ lbg ;Sg]5 . o:tf] /sd lkmtf{ lbg'cl3 ;DalGwt a}+sn]
b]xfosf sfuhftx¿ k|fKt u/]sf] x'g'kg]{ 5 M
-!_ eG;f/ sfof{noaf6 b/kL7 eO{ cfPsf] lj=lj=lg=kmf=g+=$ sf] ;Ssn k|lt
-@_ k|1fkgkqsf] k|ltlnlk
-#_ /fh:j lt/]sf] /l;b
syd\sbflrt w/f}6L afktsf] r]sx¿ /2 ug'{ k/]df lgDg sfuhft x]/L hfFrL
;DalGwt a}+s cfk}mn] /2 ug{ ;Sg]5 .
-c_ cfoft eG;f/ k|1fkgkq .
-cf_ /fh:j afkt /sd a'emfPsf] lg:;f .
-O_ ;DalGwt eG;f/ sfof{noaf6 k|dfl0ft eO{ cfPsf] lj=lj=lg=kmf=g+=$
-7_ Jofkfl/s kmd{ / cf}Bf]lus kmd{ afx]s lgDg k|tLtkqx¿df dfly pNn]v eP
adf]lhd w/f}6L lng' gkg]{ Joj:yf ul/Psf] 5 .
-!_ kl/jTo{ ljb]zL d'b|fdf vftf ePsf vftfjfnfn] ;f] vftf vr{ x'g] u/L
vf]n]sf k|tLtkqx¿
-@_ s'6gLlts ;'ljwf k|fKt lgsfon] vf]n]sf k|tLtkqx¿
-#_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ :jfldTj k|fKt ;+:yfgx¿n] vf]n]sf
k|tLtkqx¿

7
 -$_ ljb]zL C0f, ;xof]u / ;xfotf cGtu{t ljb]zaf6} zf]wegf{
(Reimbursement) x'g] u/L vf]lnPsf k|tLtkqx¿
-8_ k|tLtkq vf]Ng] a}+ssf] zfvf sfof{noaf6 hf/L eO;s]sf] lj=lj=lg=kmf=g+=$ lgwf{l/t
;doleq lkmtf{ cfP÷gcfPsf] / w/f}6L afkt hf/L r]sx¿ e'QmfgL eP÷gePsf] af/]
;DalGwt sfof{non] lgoldt ¿kn] cg'udg ug'{kg]{5 . syd\sbflrt, r]s hf/L
ePsf] ldltn] a9Ldf () -gJj]_ lbgleq -dfly !=!=% sf] v08 -r_ sf] -@_ df
pNn]v ePsf] xsdf !@) lbgleq_ klg s'g} r]ssf] e'QmfgL gePsf] b]lvg cfPdf
To:tf r]s ;DaGwL ;Dk"0f{ ljj/0f pQm () cyjf !@) lbgsf] Dofb ;dfKt eP
kZrft\ cfpg] dlxgfsf] klxnf] ;ft lbgleq o; ljefunfO{ hfgsf/L u/fpg' kg]{5 .
o; ;DaGwL tf]lsPsf s'g} kmf/fd lgwf{l/t ;doleq gcfPdf ;f]sf] hfgsf/L ;d]t
o; ljefunfO{ lbg'kg]{5 .
-9_ eG;f/ sfof{nosf] gfddf hf/L ul/Psf w/f}6L afktsf r]s Dofbleq k|of]u x'g
g;sL Dofb yk ug{ cfPdf ;DalGwt a}+s cfk}mn] To:tf r]ssf] Dofb yk ug{ ;Sg]
cyjf pQm r]ssf] ;Ssn g} lkmtf{ lnO{ ;f]sf] ;§fdf gofF r]s hf/L ug{ ;d]t
;lsg]5 .
-0f_ k|tLtkq gvf]nL 8«fkm\6÷l6=l6=÷DAP/DAA sf] dfWodaf6 cfoft ubf{ lnOg] @
k|ltzt, !) k|ltzt cyjf !% k|ltzt w/f}6Lsf] ;DaGwdf klg r]s ;DaGwL dfly
plNnlvt Joj:yf nfu' x'g]5 . r]ssf] k5fl8 ljj/0f ebf{ k|tLtkq gDa/sf] ;§f
Draft /T.T. Reference/DAP/DAA gDa/ pNn]v ug'{kg]{5 .
-t_ s'g} klg cfoft k|tLtkqsf] nflu :yfoL ;Ldf (Permanent Limit) :jLs[t u/fO{
sf/f]jf/ ug]{ pBf]uL÷Joj;foLn] rfx]df cfjZos w/f}6L a/fa/sf] /sd :jLs[t
sf]ifdf cfwfl/t ;Ldf (Funded Limit) nfO{ dfls{Ë u/]/ klg lj=lj=lg=kmf=g+=$ hf/L
ug{ ;Sg]5g\ .
-y_ /f;folgs dnsf] cfoftdf lghL If]qnfO{ ;d]t ;xeflutf u/fpg] Joj:yf ePsf]n]
;f] k|of]hgsf] nflu /f;folgs dnsf] Specification cg';f/ cfoft k|tLtkq
vf]Ng'kg]{ 5 / ;f] k|tLtkqsf] ! -Ps_ k|lt g]kfn ;/sf/, s[lif tyf kz'kG5L ljsf;
dGqfnodf k7fpg' kg]{5 . s'g} cfoftstf{n] k|tLtkq dfk{mt /f;folgs dn cfoft
ug{ rfx]df ;DalGwt a}+s cfk}mn] b]xfo adf]lhd k|rlnt Joj:yf cGtu{t /xL
k|tLtkq vf]Ng ;lsg]5 .
-!_ /f;folgs dnsf] cfoft d"Nosf] @ k|ltztn] x'g] /sd a/fa/sf] gub jf
artkq jf ljsf; C0fkq jf ;DalGwt a}+snfO{ dfGo x'g] ;'/If0fkq
w/f}6Lsf] ¿kdf /fvL k|tLtkq vf]Ng ;lsg]5 .
-@_ /f;folgs dnsf] cfoft k|tLtkq vf]ln;s]kl5 k|tLtkq /sd a/fa/sf] dn
cfoft gePdf ;DalGwt a}+sn] To:tf ;'/If0fkq /f]Ssf u/L & -;ft_ sfo{
lbgleq o; ljefunfO{ clgjfo{¿kdf hfgsf/L u/fpg'kg]{ .
-#_ a}+s Uof/]G6Lsf] cfwf/df /f;folgs dn cfoft ug'{k/]df eg] o; a}+ssf]
:jLs[lt clgjfo{ ?kdf lng'kg]{ 5 .
!=!=^ cfoft k|tLtkq ;DaGwL cGo clgjfo{ Joj:yfx¿ M
-s_ k|tLtkq vf]n]sf] ldlteGbf cl3 9'jfgLstf{ (Transporter) af6 hf/L ePsf] 9'jfgL
;DaGwL sfuhft (Transport Documents) sf] cfwf/df a}+sn] k|tLtkqsf] e'QmfgL
lbg tyf ;f] k|tLtkq;Fu ;DalGwt cGo sfdsf/jfxL ug'{k/]df Uniform Customs &
Practice for Documentary Credit UCP 600 cGtu{t /xL cfoft ul/g] ;fdfg

8
 eG;f/ laGb'df cfO{ k'lug;s]sf] egL ;DalGwt cfoftstf{n] :j3f]if0ff u/]sf]
sfuhft ;lxt k|tLtkq ;+zf]wg ul/lbg lgj]bg u/]df ;f] adf]lhd ;+zf]wg ug{
;lsg]5 . ef/taf6 ;fdfg 9'jfgL x'g] u/L vf]lnPsf] k|tLtkqsf] xsdf To:tf]
Declaration cfjZos kg]{ 5}g .
-v_ bkmf !=!=^ sf] -s_ df plNnlvt 9'jfgL ;DaGwL sfuhft (Transport Document)
hf/L ePsf] ldlteGbf $% -k}+tfnL;_ lbg kl5 ;DalGwt a}+sdf k|fKt x'g cfPdf
To:tf k|tLtkqsf] 5'§} ljj/0f dfl;s ¿kdf o; ljefudf k7fpg' kg]{5 .
-u_ eG;f/ sfof{noaf6 lj=lj=lg=kmf=g+=$ k|fKt ePkl5 ;DalGwt a}+sn] eG;f/ /l;bsf]
kmf]6f]skL ;Ssn /l;b;Fu le8fO{ k|dfl0ft u/L /fVg' kg]{5 .
-3_ cfoftstf{n] a}+s;Fu k|tLtkq ;DaGwL sf/f]jf/ ubf{ ;DalGwt kmd{ jf sDkgLsf]
gfddf vf]lnPsf] vftfaf6 dfq ug'{ kg]{5 . kmd{ jf sDkgLsf] gfddf vftf vf]Nbf
;DalGwt kmd{ jf sDkgLsf] clwsf/k|fKt clwsf/L :jo+ pkl:yt eO{ u/]sf] b:tvt
;DalGwt a}+ssf clws[taf6 ;gfvt u/L k|dfl0ft ug'{ kg]{5 .
-ª_ vftf vf]Nbf cfjZos kg]{ sfuhftsf k|ltlnlkx¿ ;DalGwt a}+ssf] clws[tn]
;Ssn sfuhft x]/L k|dfl0ft ug'{kg]{5 .
-r_ k|tLtkq vf]Ngsf] nflu cfjZos kg]{ lgDg sfuhftsf k|ltlnlkx¿ k|To]s cfly{s
jif{df Psk6s ;DalGwt a}+ssf clws[tn] ;Ssn x]/L k|dfl0ft u/L kmfOndf
;'/lIft /fVg'kg]{5 .
-!_ cBfjlws ePsf] kmd{sf] btf{ k|df0fkq jf sDkgL btf{ k|df0fkq
-@_ cfos/ btf{ k|df0fkq
-#_ kmd{÷sDkgLsf ;~rfnsx¿sf] gful/stfsf] k|df0fkq÷/fxbfgL
-$_ clwsf/k|fKt JolQmsf] gful/stfsf] k|df0fkq÷/fxbfgL
-5_ a}+sdf k|tLtkq vf]Ng] kmd{ jf sDkgLn] cfˆgf] tkm{af6 sfd ug{ s;}nfO{ clVtof/L
lbFbf kmd{ jf sDkgLsf k|f]k|fO6/ jf ;+rfns jf sfo{sf/L k|d'v h:tf cflwsfl/s
JolQm :jo+ pkl:yt eO{ ;xL u/L clVtof/L lbg] / clVtof/L kfpg] JolQmsf]
af:tljs klxrfg -gfd, y/, 7]ufgf, lgh;Fusf] ;DaGw, 6]lnkmf]g gDa/, Fax gDa/
tyf gful/stfsf] k|dfl0ft k|ltlnlk_ a}+snfO{ pknJw u/fpg' kg]{5 . t/, g]kfn
;/sf/, g]kfn ;/sf/sf] :jfldTj /x]sf] ;+:yf jf klAns lnld6]8 sDkgLsf] xsdf
clwsf/ k|fKt clwsf/Ln] k|dfl0ft u/]sf] clVtof/L eP k'Ug] ePsf]n] of] bkmf / bkmf
!=!=^ sf] -3_ nfu' x'g] 5}g .
-h_ dfly bkmf !=!=^ sf] -5_ adf]lhd clVtof/L lb+bf clVtof/L kfpg] JolQmn] u/]sf]
sfd sf/jfxLsf] ;Dk"0f{ lhDd]jf/L clVtof/L lbg] JolQm÷kbflwsf/L ;d]tsf] x'g]
Joxf]/fsf] lnvt u/fpg' kg]{5 .
-em_ ;DalGwt a}+sn] k|rlnt lgb]{zgsf] cwLgdf /xL c¿ s;}sf] hdfgtdf k|tLtkq
vf]Nbf k|tLtkqdf plNnlvt ;fdfg cfoft geO{ ljb]zL d'b|f ckrng ePdf jf
/fh:j r'xfj6 ePdf k|tLtkq vf]Ng] lgj]bg;Fu} To:tf] hdfgL lbg] JolQm kmd{ jf
sDkgL ;d]t k"0f{ lhDd]jf/L x'g] Joxf]/fsf] sfuh u/fpg' kg]{5 .
-`_ ;DalGwt eG;f/ sfof{noaf6 lkmtf{ k|fKt ePsf] lj=lj=lg=kmf=g+=$ sf] k|dfl0fstf
osLg ug{ eG;f/ clws[tx¿sf] cBfjlws b:tvt gd"gf eG;f/ sfof{non]
clgjfo{ ¿kdf a}+sx¿nfO{ pknAw u/fpg' kg]{5 .

9
-6_ a}+sn] hf/L ug]{ lj=lj=lg=kmf=g+=$ sf] k|dfl0fstf osLg ug{ a}+ssf clws[tx¿sf]
cBfjlws b:tvt gd"gf a}+sn] eG;f/ sfof{nox¿df clgjfo{¿kdf pknAw u/fpg'
kg]{5 .
-7_ lj=lj=lg=kmf=g+=$ nufot k|dfl0ft ug'{kg]{ ;a} sfuhft k|dfl0ft ubf{ ;DalGwt
clws[tsf] b:tvt gd"gf cg'¿ks} b:tvt u/L k|dfl0ft ug'{ kg]{5 .
-8_ lj=lj=lg=kmf=g+=$ hf/L ubf{ / lkmtf{ k7fpFbf lgDgfg';f/sf] Joj:yf ug'{ kg]{5 M
-!_ a}+s / eG;f/aLr sfuhft cfbfg k|bfg ubf{ lzn -nfxf_ 5fk k|of]u ug'{
kg]{5 .
-@_ a}+sn] lj=lj=lg=kmf=g+=$ hf/L ubf{ k|To]s eG;f/ laGb'lkR5] cnucnu kmfOn
v8f u/L ;f]xL kmfOnaf6 l;nl;nf ldnfO{ l;l/on gDa/ /fVg' kg]{5 .
-#_ eG;f/ sfof{non] klg lj=lj=lg=kmf=g+=$ k|dfl0ft u/L a}+sdf k7fpFbf a}+ssf]
zfvf cg';f/ cnu cnu kmfOn v8f u/L ;f]xL kmfOnaf6 l;nl;nf ldnfO{
l;l/on gDa/ /fVg' kg]{5 .
-$_ eG;f/ sfof{non] dfly v08 8-#_ cg';f/ /flvPsf] clen]vsf] k|ltlnlk
!%÷!% lbgdf ;DalGwt a}+ssf] zfvfdf clgjfo{¿kn] k7fpg' kg]{5 .
-%_ eG;f/ sfof{noaf6 clen]v k|fKt ePkl5 ;DalGwt a}+sn] cfˆgf] clen]v
-l;l/on gDa/ / /sd_ ;Fu le8fpg' kg]{5 / gle8]df clanDa ;f]sf]
hfgsf/L o; a}}+snfO{ lbg' kg]{5 .
-9_ ;DalGwt a}+sn] d"nk|ltsf] cefjdf k|ltlnlk sfuhft (Copy Document) sf]
cfwf/df lj=lj=lg=kmf=g+=$ hf/L ug'{kg]{ ePdf cfoftstf{af6 k|tLtkqdf plNnlvt
;Dk"0f{ sfuhftsf] k|ltlnlk k|fKt u/L ltgnfO{ k|tLtkq;Fu Cross Verfify u/L
plrt nfu]df To:tf sfuhftdf b/kL7 u/L cfofltt j:t'sf] d"No j/fj/sf] /sd
lnP/ dfq lj=lj=lg= kmf=g+= $ hf/L ug'{kg]{ 5 . lgof{tstf{nfO{ e'QmfgL k7fpFbf eg]
lgof{tstf{sf] a}+saf6 k|fKt cflwsfl/s sfuhftx¿sf] cfwf/df dfq k7fpg
kfOg]5 . kl5 e'Qmfg x'g] u/L vf]lnPsf] k|tLtkq (Usance L/C) sf] xsdf eg]
cfofltt dfn;fdfg sf] d"No a/fa/sf] /sd lng'kg]{ Joj:yf nfu' x'g] 5}g .
-0f_ Copy Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ePsf] ldltn] $% lbgleq
Original Document k]z e};Sg' kg]{5 . cGoyf ;f]xL cfoftstf{nfO{ k'gM Copy
Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ug{ ldNg] 5}g . o:tf] Dofb leq
Original Document k]z gePsf] cj:yfdf pQm Dofb gf3]sf] !% lbgleq o;
a}+snfO{ hfgsf/L u/fpg' kg]{5 .
-t_ Original Document k|fKt ePkl5 Copy Document ;Fu ?h' -Verify) ug'{kg]{ /
syd\sbflrt\ km/s ePsf] kfOPdf Original Document k|fKt u/]sf] ldltsf] !%
lbgleq To:tf ljifox¿ o; a}+snfO{ hfgsf/L u/fpg' kg]{ 5 .
-y_ ;fdfGotof Red Clause /fvL k|tLtkq vf]Ng kfOg] 5}g . t/, cfˆg} kl/jTo{ ljb]zL
d'b|f vftf /x]sf cfoftstf{n] k|tLtkqsf] dfWodaf6 a:t' ;Fu;Fu} ;]jf klg cfoft
ug{' kg]{ cj:yfdf To:tf] kl/jTo{ ljb]zL d'b|fsf] vftfdf /x]sf] df}Hbftaf6 clu|d
e'StfgL k7fpg ;Sg]5g\ . o;/L cfoft ul/g] ;]jfsf] c+z eg] s'n k|tLtkq d"Nosf]
!) k|ltzt eGbf a9L x'g'x'g] 5}g . o:tf] cj:yfdf ;DalGwt a}+sn] e'QmfgL eP
cg'¿ksf] j:t'÷;]jf cfoft eP÷gePsf] af/]df clgjfo{ ¿kdf cg'udg ug'{kg]{5 /
syd\sbflrt tf]lsPsf] ;doleq pQm j:t'÷;]jf cfoft ePsf] gkfOPdf clgjfo{
¿kdf o; ljefunfO{ hfgsf/L lbg'kg]{5 . t/, ;]jf cfoft ubf{ cf}lrTotfsf]

10
 cfwf/df s'n ;]jf cfoftsf] a9Ldf !) k|ltzt;Dd clu|d e'QmfgL k7fpg ;lsg]5
.
-b_ dfly pNn]v ePsf] cj:yf afx]s dfn j:t' cfoft ug{ k|rlnt Joj:yf adf]lhd
vf]lnPsf k|tLtkq cGtu{t clu|d e'QmfgL k7fpg'k/]sf] v08df b]xfodf plNnlvt
zt{x¿sf] cwLgdf /xL To:tf] clu|d e'QmfgL k7fpg ;lsg] 5 .
-!_ To:tf] clu|d e'QmfgL ug'{ k/]df ;fdfGotof Beneficiary sf] tk{maf6 e'QmfgL
k7fOg] /sd a/fj/sf] a}+s Uof/]06L pknJw u/fpg' kg]{5 .
-@_ syd\sbflrt Beneficiary n] To:tf] a}+s Uof/]06L pknJw u/fpg g;Sg]
cj:yf ePdf k|rlnt Joj:yf adf]lhd l6=l6 sf] ;Ldf;Ddsf] /sd clu|d
e'StfgL k7fpg ;lsg]5 . t/ ;f] ;LdfeGbf a9L] /sd k7fpg' kg]{ ePdf L/C
Value sf] yk !) -bz_ k|ltzt w/f}6L lnO{ a9Ldf L/C Value sf] %)
k|ltzt;Dd k7fpg ;lsg]5 .
-#_ sfd ;DkGg ePsf] k|df0fsf] cfwf/df 8«fkm\6, l6=l6= / k|tLtkq hf/L ug]{
a}+sn] g} o:tf] w/f}6L /sd k'ms'jf ug{ ;Sg]5 .
-$_ sfd ;DkGg ePsf] lg:;f k]z ug'{kg]{ ;dofjlw a9Ldf ^ -5_ dlxgf sfod
ug{k' g]{5 . t/, hnljB't nufotsf lgdf{0f ;DkGg ug{ nfdf] ;do nfUg]
kl/of]hgfx¿sf xsdf eg] o:tf] lg:;f k]z ug{] ;dofjwL ^ dlxgf eGbf
a9L nfUg] cj:yf b]lvPdf ;f] cjlw a}+sx¿ cfk}mn] lgwf{/0f ug{ ;Sg]5g\ .
-%_ tf]lsPsf] ;dofjlwleq sfd ;DkGg u/L ;f]sf] lg:;f k]z gu/]sf] v08df
pQm sfo{af6 ljb]zL d'b|f ckrng ePsf] dflgg] 5 . o:tf] cj:yfdf
k|tLtkq hf/L ug]{ a}+sn] To:tf] k|tLtkq ;DaGwL ljj/0f pQm Dofb ;dfKt
eP kZrft\ cfpg] dlxgfsf] klxnf] & -;ft_ lbgleq o; ljefunfO{ hfgsf/L
u/fpg' kg]{5 . o; ;DaGwL yk sf/jfxL k|rlnt sfg"g adf]lhd ul/g] 5 .
-^_ pko{'Qm adf]lhdsf] Joj:yf afx]s cGo cj:yf l;h{gf ePdf o; ljefusf]
:jLs[lt lng'kg]{5 .
-w_ sDkgL afx]s cGo kmd{sf] xsdf btf{ k|df0fkqdf plNnlvt k'FhLsf] @) -aL;_
u'0ffeGbf a9L /sdsf] k|tLtkq bfloTj afFsL /xg] u/L k|tLtkq vf]Ng kfOg] 5}g .
-g_ cfofltt dfn;fdfgsf] pTklQsf] k|df0fkq (Certificate of Origin) r]Da/ ckm sd;{,
;/sf/L sfof{no, ;DalGwt ;+3 ;+:yf h:tf clwsf/ k|fKt ;DalGwt lgsfoaf6
hf/L ePsf] x'g'kg]{ 5 . t/, cfoftstf{n] dGh'/L u/]df lgof{tstf{n] hf/L u/]sf]
pTklQsf] k|df0fkq (Certificate of Origin) klg dfGo x'g]5 .
-k_ a}+sn] s'g} kmd{÷sDkgL;Fu klxnf] k6s k|tLtkq sf/f]jf/ ubf{ To:tf] kmd{sf]
Jofkfl/s x}l;ot, cg'ej, kmd{ jf sfof{no /x]sf] :yfg, kmf]g gDa/, k\mofS; (Fax)
gDa/, lx:;]bf/x¿ tyf ;~rfnsx¿sf] ljZj;lgotfsf] ;DaGwdf lj:t[t hfgsf/L
lnP/ dfq sf/f]jf/ ug'{ kg]{5 .
-km_ k|To]s a}+sn] k|tLtkq sf/f]jf/ ug]{ cfˆgf sfof{nox¿sf] jflif{s ?kdf cfly{s jif{
;dfKt ePsf] () lbg leqdf cfGtl/s n]vf k/LIf0f u/L ;f]sf] k|ltj]bg o;
ljefudf k7fpg' kg]{5 .
-a_ cfoft x'g] dfn;fdfgx¿ -h:t}M cf}Bf]lus kmd{÷sDkgLx¿n] cfoft ug]{ d]lzg/L
tyf cf}hf/x¿ cflb_ sf] ;"rL nfdf] ePsf] sf/0fn] ;Dk"0f{ j:t'x¿ k|tLtkqdf
v'nfpg Jojxfl/s b[li6sf]0fn] g;lsg] ePdf k|rlnt Joj:yf cg';f/ pQm
k|tLtkq;Fu ;DalGwt lj=lj=lg=kmf=g+=# Pjd\ k|tLtkqsf] ljj/0f ;DalGwt lgsfodf

11
 k7fpFbf clgjfo{ ¿kn] h'g Proforma Invoice sf] cfwf/df k|tLtkq vf]lnPsf] xf]
;f] Proforma Invoice df ;DalGwt a}+sn] cfk"mn] vf]n]sf] k|tLtkq gDa/ ;d]t
pNn]v u/L pQm Proforma Invoice sf] k|dfl0ft k|lt ;+nUg ug'{kg]{5 .
-e_ o; ;DaGwdf xfdf]{lgs sf]8 gDa/ pNn]v ubf{ g]kfn ;/sf/, eG;f/ ljefun]
k|sflzt ug{] eG;f/ dxz'n b/aGbL lstfadf pNn]v u/] cg'?ksf] sf]8 g+=
clgjfo{¿kn] pNn]v ug'{kg]{5 . pko'{Qm sf]8 g+= clgjfo{ ¿kn] Proforma Invoice
df g} pNn]v ePsf] x'g'kg]{ tyf k|tLtkqdf ;d]t pNn]v ug'{kg]{5 .
-d_ t];|f] d'n'ssf] a}+saf6 Advise x'g] u/L vf]lnPsf] k|tLtkq dfkm{t ef/taf6 ;fdfg
Shipment ug{ tyf To:tf] cfoftsf] e'QmfgL ef/tdf ug{ kfOg] 5}g . t/ ax'/fli6«o
sDkgLx¿sf] ef/tl:yt sfof{nosf] gfddf k|rlnt Joj:yf cGt/ut k|tLtkq
vf]nL t];|f] d'n'sdf lgld{t j:t'x¿ t];|f] d'n'saf6 Shipment ePsf] cfwf/df x'g]
cfoftsf] e'QmfgL ef/tdf ;d]t kl/jTo{ ljb]zL d'b|fdf ug{ ;lsg]5 .
-o_ Transferable L/C cGtu{t h'g kf6L{sf] gfddf L/C nfO{ Transfer ul/g] xf] pQm
kf6L{sf] gfd L/C df :ki6 pNn]v ug'{ kg]{ 5 . ;fy} cd]l/sg 8n/ %) -krf;_
xhf/ jf ;f] eGbf a9L d"Nosf] Transferable L/C sf] xsdf Transferee Party sf] tn
!=!=!! df pNn]v eP cg';f/sf] ;Gtf]ifhgs Jofkfl/s ;fv ;"rgf -Business
Credibility Information Report_ lnP/ dfq L/C vf]Ng cyjf ;+zf]wg ug{ kfOg]5 .
-/_ s'g} cfof]hgf ljz]ifsf] lgldQ b'O{ jf b'O{ eGbf a9L kmd{ cyjf sDkgL ldn]/ Joint
Venture (J/V) :yfkgf u/]sf] cj:yfdf pQm J/V g]kfn ;/sf/sf] s'g} cflwsfl/s
lgsfodf btf{ x'g'kg]{ clgjfo{ Joj:yf gePsf] oyfy{nfO{ dWogh/ /fVb} To:tf] J/V
n] cfof]hgfsf] lgldQ k|tLtkq vf]Ng cg'/f]w u/]df pQm J/V sf] J/V Agreement,
:yfoL n]vf gDa/ -PAN) k|df0fkq, pQm J/V df ;fd]n ePsf kmd{ cyjf
sDkgLx¿sf] dfly bkmf !=!=! sf] -s_ cg';f/sf sfuhft 5'§f 5'§} lnO{ tyf
cfof]hgfsf] s/f/ ;DaGwL sfuhft ;d]t k]z ug{ nufO{ k|tLtkq vf]Ng ;lsg] 5 .
-n_ FOB/FCA/EXW/FAS h:tf Incoterms sf] cfwf/df k|tLtkq vf]lnPsf] cj:yfdf
ljb]zl:yt sDkgLaf6 9'jfgL Joj:yf u/fO{ cfoftstf{n] Freight vr{ afkt
ef/tafx]s cGo d'n'sdf e'QmfgL ug{ cg'/f]w u/]df e'QmfgL ug'{ kg]{ kIfsf]
cflwsfl/s lgj]bg;fy b]xfosf sfuhftsf cfwf/df o:tf] e'QmfgL ug{ ;lsg]5 .
-!_ 9'jfgLsf] nfut k|i6 x'g] ;DalGwt kIfn] hf/L u/]sf] Invoice/Bill sf] ;Ssn
k|lt .
-@_ dfn;fdfg cfoftsf] nflu hf/L ePsf] k|tLtkq jf 8«fk\m6 cyjf SWIFT
Message sf] k|ltlnlk .
!=!=& o';fG; k|tLtkq (Usance L/C) sf] ;DaGwdf M
-s_ cf}Bf]lus kmd{x¿n] vf]Ng] cfoft k|tLtkqsf] xsdf o';fG;sf] cjlw cfoftstf{ /
lgof{tstf{sf] ;xdlt adf]lhd ;DalGwt a}+sn] g} to ug{ ;Sg]5g\ .
-v_ Jofkfl/s kmd{x¿n] ug]{ cfoftsf] xsdf o';fG; k|tLtkqsf] cjlw !@) lbgeGbf
a9L ug{ kfOg] 5}g .
-u_ g]kfnsf s'g} klg a}+sn] o';fG; cfoft k|tLtkqsf] sfuhft (L/C Documents)
l8:sfp06 ug{ kfpg] 5}gg\ . t/, pBf]u :jo+n] cfkm\gf] k|of]hgsf] nflu jf cGo
cfoftstf{n] cf}Bf]lus pTkfbgsf nflu cfjZos kg]{ sRrf kbfy{ / d]lzg
(Plant) tyf cGo oGq pks/0f cfoft ubf{sf] Sight L/C sf] e'QmfgL ug]{

12
 k|of]hgsf] nflu clwstd !*) lbg;Ddsf] nflu a}+sx¿n] cfoftstf{nfO{ kl/jTo{
ljb]zL d'b|fdf C0f lbg ;Sg]5g\ . t/, cf}Bf]lus sRrf kbfy{ / d]lzg/L ;/;fdfg
k|tLtkq dfkm{t cfoft ubf{ Sight LC sf] e'QmfgLsf] nflu jfl0fHo a}+sx¿n]
kl/jTo{ ljb]zL d'b|fdf C0f k|jfx ubf{ Six Month LIBOR Rate df clwstd !=@%
-Ps bzdnj b'O{ kfFr_ k|ltzt;Dd yk u/L C0f k|jfx ug'{kg]{5 .
!=!=* j08]8 j]o/xfp; (Bonded Warehouse) cGt/ut cfoft ug]{ j:t'sf ;DaGwdf .
k|rlnt sfg"g adf]lhd :yfkgf ePsf tof/L kf];fs pBf]u :jod\n] cf–cfˆgf] pBf]usf]
lgldQ ljb]zaf6 sRrf kbfy{ cfoft ug]{ ePdf To:tf pBf]ux¿nfO{ Usance k|tLtkqsf]
;'ljwf lbg] / o; k|sf/sf] ;'ljwf aG8]8 j]o/ xfp; (Bonded Warehouse) cGtu{t cfoft
ug{ lbg] dfn;fdfgx¿df dfq k|bfg ug{ ;lsg]5 .
!=!=( cfoft k|tLtkqdf plNnlvt /sdeGbf a9L /sdsf] sfuhft (Documents) k|fKt ePsf]
cj:yfdf ;DalGwt k|tLtkqsf] zt{ leq /xL hlt;'s} /sdsf] To:tf sfuhft klg :jLsf/
ug{ ;lsg]5 .
!=!=!) Jofs 6' Jofs (Back to Back) k|tLtkq sf/f]jf/ ;DaGwdf .
tof/L kf];fs pBf]ux¿n] cfk\mgf] pBf]usf] nflu cfjZos kg]{ sRrf kbfy{ -sk8f_ Jofs 6'
Jofs k|tLtkqsf] dfWodaf6 klg cfoft ug{ ;lsg] 5 . o;/L Jofs 6' Jofs k|tLtkq
vf]Nbf cfoft ul/Psf sRrf kbfy{ -sk8f_ sf] e'QmfgL ;f] sRrf kbfy{af6 lgld{t tof/L
kf];fs lgof{t u/L e'QmfgL k|fKt ePkl5 ;f]xL e'QmfgL (Export Proceeds) dWo]af6 dfq
cfoft k|tLtkqsf] Payment Terms df plNnlvt zt{ cg'?k e'QmfgL x'g] Joxf]/f Back to
Back k|tLtkqdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 . Back to Back L/C sf] dfWodaf6 tof/L
kf];fs pBf]un] sk8f cfoft ubf{ lgDg s'/fx¿sf] cfwf/df dfq ug'{kg]{5 .

-s_ tof/L kf];fs lgof{t ug]{ pBf]usf] gfddf ;d'Gb|kf/ d'n'ssf] qm]tfn] pQm pBf]uaf6
pTkflbt tof/L kf];fs vl/b ug{ k|tLtkq vf]n]sf] x'g'kg]{5 .
-v_ tof/L kf];fs lgof{t pBf]unfO{ k|fKt x'g] k|tLtkqdf tof/L kf];fssf] lgof{tsf]
e'QmfgL () -gAa]_ lbg leq x'g] zt{ /fVg' kg]{5 .
-u_ tof/L kf];fs pBf]un] cfoft ug]{ sRrf kbfy{ sk8fsf] e'QmfgL lgof{t cfh{g
dWo]af6 x'g] x'Fbf o:tf pBf]usf] gfddf sRrf kbfy{ cfk"lt{ ug]{ lgof{tstf{nfO{
dGh'/ ePdf Back to Back L/C vf]Ng ;lsg] 5 .
-3_ tof/L kf];fs pBf]unfO{ k|fKt x'g] pko{'Qm k|tLtkqd} lgof{t x'g] tof/L kf];fssf]
FOB d"Nosf] a9Ldf %) k|ltzt;Ddsf] /sdaf6 tof/L kf];fs pBf]un] cfoft ug]{
sRrf kbfy{ sk8fsf] e'QmfgL ug]{ / afF+sL /sd g]kfndf e'QmfgL k7fpg] zt{gfdf
x'g' kg]{5 .
!=!=!! kl/jTo{ ljb]zL d'b|fsf] k|tLtkq sf/f]jf/ dfk{mt x'g ;Sg] ljb]zL ljlgdosf] ckrngnfO{
lgoGq0f ug]{ b[li6sf]0faf6 kl/jTo{ ljb]zL d'b|fsf] k|tLtkq dfk{mt cfoft / lgof{t sf/f]jf/
ug'{ cl3 clgjfo{ ?kdf Jofkfl/s zfv ;"rgf (Business Credibility Information) lng]
;DaGwdf b]xfosf] Joj:yf ul/Psf] 5 .
-s_ cd]l/sL 8n/ %) xhf/ jf ;f] eGbf a9Lsf] cfoft jf lgof{t k|tLtkq vf]Ng' cl3
lgof{t ug]{ ljb]zL kmd{÷sDkgL jf ;+:yfsf] Jofkfl/s zfv ;"rgf (Business

13
 ;DaGwL hfgsf/L lng' kg]{5 . %) xhf/ eGgfn] -;+zf]wg
Credibility Information)
u/L /sd yk ul/Psf] eP ;f] ;d]t_ u0fgf x'g]5 .
-v_ lgof{t k|tLtkq cGt/ut lgof{t 8s'd]06x¿ Negotiation jf Purchase ug'{ cl3
ljb]zl:yt vl/bstf{sf] Jofkfl/s zfv ;"rgf (Business Credibility Information)
;DaGwL hfgsf/L lng' kg]{5 .
-u_ ;fv ;"rgf g]kfnl:yt o:tf] sfd ug]{ s'g} lgsfo jf g]kfndf zfvf sfof{no
ePsf cGt/f{li6«o s'g} k|ltli7t lgsfox¿sf] k|ltlglwdfk{mt ;DalGwt a}+s cfk}mn]
;fv ;"rgf lng' kg]{5 .
-3_ Credit Risk jf High Credit Risk jf Rating not Determined eGg] h:tf Joxf]/f
pNn]v eO{ cfPsf] xsdf k|tLtkq vf]Ng' k/]df ;fdfGo cj:yfdf h'g txaf6
k|tLtkq vf]Ng cg'dlt lgsf;f x'G5 ;f] txeGbf Ps txdflysf] lgsf;f clgjfo{
?kn] lng'kg]{5 . Rating :ki6 pNn]v geO{ Satisfactory/Good Conduct of Account
dfq pNn]v 5 eg] To:tf] cj:yfdf ;f] cg'dlt cfjZos kg]{ 5}g .
-ª_ Ps k6s lnOPsf] o:tf] Jofkfl/s ;fv ;"rgf (Business Credibility Information)
Ps jif{;Ddsf nflu dfq dfGo x'g]5 .
-r_ ;/sf/L tyf cw{ ;/sf/L lgsfox¿n] Global Tender sf] cfwf/df k|bfg u/]sf]
Contract cGt{ut vf]lng] k|tLtkqx¿sf] xsdf o:tf] Jofkfl/s ;fv ;"rgfsf]
cfjZostf kg]{ 5}g .
-5_ Pp6f a}+sn] k|fKt u/]sf] ;"rgf c¿ a}+sx¿n] klg k|of]u ug{ ;Sg]5g\ .
-h_ o:tf] ;fv ;"rgf k|tLtkq vf]Ng] ;DalGwt a}+ssf] Correspondent a}+saf6 klg
lng ;lsg]5 .
-em_ Back to Back k|tLtkq, Usance tyf Deferred Payment k|tLtkqx¿sf] xsdf
;fv ;"rgf lng' kg]{5}g . ;fy}, e'QmfgLsf] zt{ cf+lzs ?kdf Sight tyf cf+lzs
?kdf Usance cyjf Deferred Payment ePsf] cj:yfdf klg ;fv ;"rgf
cfjZos kg]{ 5}g .
-`_ g]kfnL lgof{tstf{x¿n] cfkm"n] k|fKt u/]sf] k|tLtkqsf] cfwf/df lgof{t ubf{
k|tLtkqdf pNn]v u/]sf ;Dk"0f{ Terms and Conditions x¿ kfngf x'G5 eg] To:tf
Complying Presentation sf] Negotiation jf Purchase ubf{ ;fv ;"rgf cfjZos
kg]{ 5}g .
!=!=!@ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L vf]lnPsf cfoft k|tLtkqx¿ / tL k|tLtkqx¿
cGt/ut x'g] ljb]zL d'b|f e'QmfgL ;DaGwL cg'udg k|s[ofnfO{ a9L k|efjsf/L agfpg
k|tLtkq ;DaGwL ;"rgf Joj:yfnfO{ b]xfo adf]lhd sfof{Gjog ug'{kg]{5 M
-s_ ;DalGwt a}+s tyf ;f] a}+s cGtu{tsf k|tLtkq sf/f]jf/ ug]{ ;a} zfvf sfof{non]
k|tLtkq vf]n]sf] ljj/0fx¿ lj=lj=lg=kmf=g+=# sf] cfwf/df On]S6«f]lgs dfWodaf6
o; ljefudf b}lgs ¿kdf k7fpg' kg]{5 .
-v_ k|tLtkq cGtu{t ul/Psf] kl/jTo{ ljb]zL d'b|fsf] e'QmfgL ljj/0f klg o; a}+sn]
tf]lslbPsf] cfoftsf] e'QmfgL k|df0fkq lj=lj=lg=kmf=g+=$ sf] cfwf/df On]S6«f]lgs
dfWodaf6 o; ljefudf b}lgs ¿kdf k7fpg' kg]{5 .
-u_ dfly !=!=!@ -s_ / -v_ df pNn]v ul/P cg';f/sf] ljj/0fx¿ d'Vo sfof{non]
;+sng u/L o; a}+sdf k7fpg'kg]{5 . ;f] sfo{sf] nflu o; a}+saf6 Joj:yf
ul/Psf] Branch Code sf] k|of]u ug'{kg]{5 .

14
 -3_ On]S6«f]lgs dfWodaf6 Data Transmit ug{sf nflu o; a}+saf6 Joj:yf ul/Psf]
Data Base Structure cg';f/ Data Entry u/L kmfOnx¿ tof/ ug'{ kg]{5 .
-ª_ Data Entry sf] nflu tof/ ul/Psf] a}+s sf]8, eG;f/ sf]8, o'lg6 sf]8sf] ljj/0f
;d]t o; a}+saf6 tof/ ul/P cg';f/ x'g]5 .
-r_ cfoft x'g] dfn;fdfgx¿sf] nflu g]kfn ;/sf/n] eG;f/ dx;'n b/jGbLdf pNn]v
u/] adf]lhdsf]] cf7 c+ssf] Harmonized Code k|of]u ug'{ kg]{5 .
-5_ ef/tsf] sf]nsftf tyf ljzfvfktgd\ aGb/ufx eO{ cfpg] u/L t];|f] d'n'saf6
;fdfg cfoft ug{ vf]lnPsf] k|tLtkqx¿sf] -;+zf]wg eP ;f] ;d]t_ ljj/0f
;DalGwt k|To]s zfvfaf6 l;w} g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk'lt{ dGqfno,
jfl0fHo, cfk'lt{ tyf pkef]Qf ;+/If0f ljefu ;d]tnfO{ ;fKtflxs ¿kdf o;};fy
;+nUg cg'';"rL !=$ adf]lhd l;nl;n]jf/ gDa/ pNn]v u/L k7fpg' kg]{5 .
-h_ o; Joj:yf cGtu{t k|fKt x'g'kg]{ ;Dk"0f{ ljj/0fx¿ ;dodf pknAw gePdf
cfoftstf{x¿nfO{ cfofltt dfn;fdfg 5'6fpg] k|lqmofdf cj/f]w cfpg ;Sg]
;Defjgf /x]sf] / o;af6 x'g] s'g} lsl;dsf] xfgL gf]S;fgLsf] ;Dk"0f{ lhDd]jf/L
;dod} ;"rgf k|bfg gug]{ ;DalGwt a}+ssf] g} x'g] 5 . Data Transmit ug{
cfjZos kg]{ cGo s'g} ;"rgf tyf ljj/0fsf nflu o; ljefudf ;Dks{ ug'{ kg]{5
.
!=!=!# k|rlnt Joj:yf cGt/ut /xL kl/jTo{ ljb]zL d'b|fdf tyf ef/tLo ?k}oFfdf e'QmfgL x'g]
u/L cfoft k|tLtkq vf]Nbf ;DalGwt lgsfosf] k"j{ :jLs[lt clgjfo{ ?kdf lnP/ dfq
vf]Ng' kg]{] cfoft k|tLtkqx¿ ;DaGwL Joj:yf M
-s_ dlb/f lgsf;L k}7f/L M
dlb/f P]g, @)#! cg';f/ s'g} klg kmd{ tyf sDkgLn] dlb/f lgsf;L k}7f/L ug'{ kbf{
g]kfn ;/sf/, cfGtl/s /fh:j ljefusf] k"j{ :jLs[lt lng'kg]{5 .
-v_ kf]itfbfgfdf kl/df0ffTds aGb]h M
kf]itfbfgf (Poppy Seed) sf] cfoftdf kl/df0ffTds aGb]h nfu' /x]sf] x'Fbf g]kfn
;/sf/, jfl0fHo tyf cfk"lt{ dGqfnon] :jLs[lt lbPsf] kl/df0f afx]ssf] cfoft
k|tLtkq vf]Ng kfOg] 5}g .
-u_ k'/fgf sk8f, wft' tyf Knfli6saf6 ag]sf ;fdfg tyf oGqf]ks/0f M
pBf]un] k}7f/L ug]{ afx]s Jofkfl/s kmd{x¿n] k}7f/L ug]{ k'/fgf sk8f, wft' tyf
Knfli6saf6 ag]sf ;fdfg tyf oGqf]ks/0fsf] xsdf To:tf] k|tLtkq vf]Ng' cl3
g]kfn ;/sf/, jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] k"j{ :jLs[lt lng'kg]{5 .
-3_ g]kfn ;/sf/, jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] k"j{ :jLs[lt lng'kg]{
dfn;fdfgx¿ b]xfo adf]lhd /x]sf 5g M
-!_ Wfft' M Copper, Brass, Bronze, Aluminum / Zinc Scraps sf] xsdf
;DalGwt ;fdfg 3fts kq' (Hazardous Scrap) eP gePsf] ;DaGwdf
g]kfn ;/sf/, jftfj/0f, lj1fg tyf k|ljlw dGqfnosf clws[tx¿n]
lg/LIf0f u/L 3fts gePsf] Joxf]/f l;kmfl/; u/]sf] wft' cfoft ug{ ;lsg]5
. cfoft ul/g] Scrap x¿ Institute of Scrap Recycling Industry’s (ISRI)
Scrap Specification cg';f/ x'g'kg]{5 . pQm adf]lhdsf Scrap x¿ cfoft
ug{' kg]{ ePdf k|tLtkq vf]Ng' k"j{ pQm dGqfnosf] :jLs[lt lng' kg]{5 .
-@_ sk8f M af9L, klx/f], cfuhgL h:tf b}jL ljklQsf] ;Gbe{df ;xof]u :j?k
cfoft x'g] k'/fgf sk8fnfO{ g]kfnsf] s'g} :jf:Yo ;+:yfsf kl~hs[t

15
 lrlsT;sn] /f]ud'Qm egL lnlvt k|dfl0ft u/L lbPsf k'/fgf sk8f . t/ c?
s'g}klg k|of]hgdf k'/fgf sk8f cfoft ug{ kfOg] 5}g .
-#_ Knfli6saf6 ag]sf ;fdfg M Plastic Scrap sf] ;DaGwdf Scrap Plastic /
Recycled Granules sf] cfoftdf @)%# ;fnb]lv nufOPsf] k|ltjGw oyfjt}
/x]sf] 5 .
-$_ oGqf]ks/0fM Jofkfl/s k|of]hgsf] nflu s'g} klg Second Hand ;fdfgx¿
cfoft ug{ kfOg] 5}g . h:t}M
-s_ 6]lnlehg -v_ k\mofS; -u_ lk|mh -3_ /]lk|mh]/]6/ -ª_ Po/ sl08;g/ -r_
kmf]g -5_ sDKo'6/ -h_ lk|06/ -em_ kmf]6f]skL -`_ k\mofg -6_ ckm;]6 d]l;g
-7_ cf]eg 8_ jfl;Ë d]lzg -9_ 8«fo/ d]lzg . -0f_ jfo' k|b'if0f j[l4 ug{ ;Sg]
df]6/sf Engine sf Pump, cylinder piston, head h:tf k'/fgf ;fdfg ;d]t
cfoft ug{ kfOg] 5}g .
-ª_ cf]hf]g txnfO{ gi6 ug]÷ { gug]{ kbfy{x¿ M
-!_ g]kfnleq cf]hf]g txnfO{ gi6 ug]{ kbfy{x¿sf] k}7f/L Pjd\ pkef]unfO{
lgolGqt ug]{ ljifosf] ldlt @)%& ;fn c;f]h ( ut]sf] g]kfn /fhkq efu #
df k|sflzt ;"rgfsf] v08 # df ;f]xL ;"rgfsf] v08 ! sf] k|s/0f -s_ / -v_
df plNnlvt cf]hf]g txnfO{ gi6 ug]{ kbfy{x¿ ODS Refrigerant Gas (R-22
jf HCFC-22) sf] cfoftsf nflu k|tLtkq vf]Ng' cl3 g]kfn ;/sf/, lj1fg,
k|ljlw tyf jftfj/0f dGqfnosf] k"j{ :jLs[lt lng' kg]{5 .
-@_ cf]hf]g txnfO{ gi6 gug]{ kbfy{x¿ Non-ODS Refrigerant Gas sf] cfoftsf
nflu jfl0fHo a}+sx¿ dfk{mt k|tLtkq vf]Nbf g]kfn ;/sf/, lj1fg tyf
jftfj/0f dGqfnosf] l;kmfl/; cfjZos kg]{ 5}g .
-r_ h}ljs kbfy{, rNnf jf df5fsf e"/f jf kz' bfgf lgsf;L jf k}7f/L ug{ rfxg]
JolQm÷kmd{÷sDkgLn] tf]lsPsf] lgsfoaf6 l;kmfl/; kq lng' kg]{5 . -h}ljs kbfy{
(Biological Substances) eGgfn] kz' ljsf; jf kz' :jf:Yosf] nflu k|of]u ul/g]
hLjf0f' jf ljiff0f'o'Qm cf}ifwL, vf]k jf h}ljs /;fog ;D´g' k5{ ._

!=!=!$ vfB kbfy{ cfoft ug{ vf]lng] k|tLtkq ;DaGwL Joj:yf M o; Joj:yf cGtu{t cg';"rL
!=!& df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{ g]kfn ;/sf/, s[lif tyf kz'kG5L
ljsf; dGqfno, vfB k|ljlw tyf u'0f lgoGq0f ljefusf] k"j{ :jLs[lt lng' kg]{5 . cfoft
;DaGwL sfuhftdf plNnlvt cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DaGwL ljj/0f
To:tf] cg'dltkqdf pNn]v ePsf] ljj/0f;Fu d]n vfPsf] x'g'kg]{5 .
!=!=!% lgsf;L k}7f/L -lgoGq0f_ P]g, @)!# cGt{ut g]kfn ;/sf/n] ;do ;dodf lgsf;L k}7f/L
ug{ k"0f{ jf kl/df0ffTds aGb]h nufPsf j:t'x¿ ;f]xL adf]lhd x'g]5 .
!=!=!^ vfg] t]n cfoft ug]{ ;DaGwL Joj:yf M
-s_ g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk"lt{ dGqfnosf] ldlt @)^$÷^÷!) sf] kq
tyf cf}Bf]lus k|j4{g af]8{sf] !*! cf}+ a}7ssf] lg0f{ofg';f/ pBf]ux¿n] cf}Bf]lus
sRrf kbfy{sf] ?kdf k}7f/L ug]{ eGbf afx]s cfoftstf{ kmd{÷sDkgLn] ahf/df
;f]em} ljqmL ljt/0f ug]{ k|of]hgsf] lgldQ k|zf]lwt t]nsf] @) -aL;_ lsnf]u|fd eGbf
a9L tf}nsf] Consumer Pack jf v'nf k|zf]lwt t]n cfoft ug{ kfOg] 5}g .
-v_ pTkfbgd'ns pBf]ux¿n] sRrf j:t'sf] ?kdf k|of]u ug]{ t]n Bulk df cfoft ubf{
vfB k|ljlw tyf u'0f lgoGq0f ljefusf] l;kmfl/; / dfkb08 adf]lhd dfq cfoft

16
 ug{ kfOg]5 . t/, pBf]ux¿n] cGo s'g} dfn;fdfg pTkfbg ug{ cfkm"n] dfq ljz]if
lsl;dn] k|of]u ug]{ u/L sRrf kbfy{sf] ?kdf cfoft ug]{ k|zf]lwt t]n -pbfx/0ffy{
Noodles sf] nflu :jod+n] k|of]u ug]{ Refined Bleached and Deodorized (RBD)
Palm Oil / o:t} cGo pBf]un] k|of]u ug]{ RBD Canola Oil, RBD Super
Palmolein, RBD Ground Nut Oil, RBD Coconut Oil, Refined Mustard Oil,
Coconut Oil, Clove Leaf Oil _ sf] xsdf dfly plNnlvt Joj:yf nfu' x'g] 5}g .
!=!=!& ;jf/L jf 9'jfgLsf ;fwgx¿ k}7f/L ;DaGwL Joj:yf M
-s_ lgdf{tf sDkgL jf lghsf] cflwsfl/s laq]mtfaf6 vl/b ul/Psf gofF ;jf/L jf
9'jfgLsf ;fwgx¿ g]kfnl:yt cflwsfl/s laq]mtfn] dfq k}7f/L ug{ kfpg]5 .
-v_ l/s08L;g, k|of]u eO;s]sf] jf g]kfn ;jf/L k|b"if0f dfkb08, @)%^ leq gkg]{
;jf/L jf 9'jfgL nufot cGo ;fwgx¿ k}7f/L ug{ kfOg] 5}g .
!=!=!* ef/t afx]s cGo d'n'sx¿af6 CIF jfx]ssf d"Nodf k|tLtkq dfkm{t cfoft ubf{ k|rlnt
Joj:yfsf cltl/Qm b]xfosf Joj:yf ;d]t kfngf ug{'kg]{5 .
-s_ ;fdfg cfoft ubf{ ;Dej eP;Dd g]kfnL ljdf sDkgLx¿af6 ljdf u/fpg'kg]{5 .
-v_ ljb]zaf6 ljdf u/fpg'kg]{ ePdf 9'jfgL tyf jLdfsf] nfut k|i6 x'g] sfuhft÷aLn
;+nUg ug'{kg]{5 .
-u_ 9'jfgL tyf jLdfsf] nfut k|i6 ?kdf 5'6[} b]lvg] u/L lj=lj=lg=kmf=g+=$ hf/L ug'{
kg]{5 .
-3_ ljb]z l:yt sDkgLaf6 9'jfgL tyf jLdfsf] Joj:yf u/fO{ ef/tafx]s cGo d'n'sdf
e'QmfgL ug'{kg]{ ePdf ;DalGwt sDkgLn] hf/L u/]sf] Invoice/Bill sf] cfwf/df
k|tLtkq hf/L ug]{ a}+sn] pQm Invoice/Bill df pNn]lvt /sdsf] ;6xL ;'ljwf
;DalGwt Ph]G;Lsf] gfddf pknJw u/fpg' kg]{5 .
!=!=!( ef/taf6 kl/jTo{ ljb]zL d'b|f e'QmfgL u/L software cfoft ;DalGw Aoj:yf M
g]kfnsf ;+3 ;+:yf tyf sDkgLx¿n] ef/taf6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L
Software vl/b ug'{ k/]df Psk6sdf a9Ldf cd]l/sL 8n/ !%,))).– -kGw| xhf/_ ;Ddsf]
Software Pn=;L=dfk{mt b]xfosf] k|s[of k"/f u/L cfoft ug{ kfpg] 5g\ .
-s_ k|rlnt Joj:yf adf]lhdsf k|fjwfg k"/f u/L k|tLtkq vf]Ng' kg]{5 .
-v_ kl/jTo{ ljb]zL d'b|fdf ef/taf6 lgof{t x'Fbf ef/t ;/sf/af6 kl/jTo{ ljb]zL d'b|fdf
lgof{t ubf{ 5'6 lbP adf]lhdsf s/, cGtz'Ns glnPsf] b]lvg] aLhs jf OGEjfO;
x'g'kg]{ 5 .
-u_ k|rlnt Joj:yf adf]lhd eG;f/ ljGb' geO{ Online dfkm{t cfoft x'g] ;km\6j]o/sf]
xsdf clu|d s/ lt/]sf] /l;b k]z ug'{ kg]{5 .
-3_ eG;f/ laGb' eP/ cfoft x'g] ;km\6j]o/sf] xsdf k|rlnt Joj:yf adf]lhdsf] k|s[of
k"/f ug'{ kg]{5 .
!=!=@) ljsf; a}+}sx¿n] k|tLtkq sf/f]jf/ ug{] Joj:yf ;DaGwdf M
k|tLtkq ;DaGwL ljBdfg Joj:yfx¿ kfngf ub}{ b]xfosf zt{x¿sf cwLgdf /xL /fli6«o
:t/sf ljsf; a}+}sx¿nfO{ klg lgodfg';f/ o; a}+saf6 Ohfhtkq lnO{ b]xfosf] zt{x¿
kfngf ug]{ u/L k|tLtkq sf/f]jf/ ug{ :jLs[lt k|bfg ug{ ;lsg] 5 .
-s_ cfk}mn] nufgL÷k|j4{g u/]sf pmhf{ pTkfbg, ljsf; / k|;f/0fsf kl/of]hgfx¿sf]
k|of]hgsf] nflu dfq k|tLtkq ;DaGwL sf/f]jf/ ug{ ;Sg] .
-v_ a}+sn] SWIFT (Society for Worldwide Interbank Financial Telecommunication) sf]
;b:otf lnPsf] x'g' kg]{ .

17
 -u_ cGt/f{li6«o Ph]G;Lx¿;Fusf] Joj;flos sf/f]jf/sf] ;DaGw sfod ePsf] Go"gtd #
jif{ k"/f ePsf] x'g' kg]{ .
-3_ z3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL adf]lhd ljut b'O{ jif{leq s'g}
lsl;dsf] sf/jfxL ePsf] x'g gx'g] .
!=!=@! Correspondent Bank df /fv]sf] ljb]zL d'b|f lgIf]ksf] lwtf]df Confirmation sf] sfo{ ug{
;Sg] Joj:yf M
g]kfnsf æsÆ ju{sf jfl0fHo a}+sx¿n] :jb]zL tyf ljb]zL Correspondent Bank df /fv]sf]
ljb]zL d'b|f lgIf]knfO{ lwtf] /fv]/ :jb]zL tyf ljb]zL Correspondent Bank af6 k|tLtkq
tyf Trade Finance Services sf] nflu Confirmation sf] ;]jf lng ;Sg]5g\ .
:jb]zL tyf ljb]zL Correspondent Bank n] k|tLtkqsf] Confirmation ubf{ s'g} bfloTj
;[hgf ePdf ;f]sf] e'QmfgLsf nflu Confirmation ug]{ a}+sn] bfloTj e'QmfgL ug'{ k/]sf]
v08df ;DalGwt a}+ssf] :jb]z jf ljb]zdf /x]sf] ljb]zL d'b|f lgIf]kaf6 vr{ u/L k|rlnt
Joj:yf adf]lhd Confirmation ug]{ a}+ssf] bfloTj e'QmfgL lbg ;Sg]5g\ .
o;sf cltl/Qm, Confirmation ug]{ a}+s cfkm};Fu ;DalGwt jfl0fHo a}+ssf] ljb]zL d'b|f
lgIf]k /x]sf] v08df Confirmation ug]{ a}+sn] ;f]xL lgIf]k k|of]u u/L ;[hgf ePsf] bfloTj
Settle ug{ ;Sg]5g\ .

!=!=@@ cu|Ld /sd k|fKt ePsf] cfwf/df ef/t tyf t];|f] d'n'ssf] ;fdfg g]kfn afx]s cGo
d'n'sdf Jofkf/ ug{ kfOg] Joj:yf M

ljb]zaf6 cu|Ld ?kdf ljb]zL d'b|f k|fKt ePsf] k|df0f k|tLtkq vf]Ng] a}+sdf k|fKt e};s]kl5
;f]sf] cfwf/df ef/t tyf t];|f] d'n'ssf ;fdfg ljleGg kf]6{x¿ dfkm{t g]kfn gleq\ofO{
l;w} dWo:ytf Jofkf/ cGtu{t g]kfn afx]s cGo d'n'sdf k|tLtkq dfkm{t \ cGt/fli6«o
k|rng cg'?k lgof{t Jofkf/ ug{ ;lsg]5 .
-s_ k|tLtkq ;DaGwL ljBdfg Joj:yf tyf cGt/f{li6«o k|rng kfngf ug'{kg]{5 .
-v_ k|tLtkq vf]Ng' cl3 ljb]zaf6 cu|Ld ?kdf g]kfnL a}+sdf ljb]zL d'b|f k|fKt ePsf]
x'g'kg]{5 .
-u_ k|tLtkq vf]Nbf k|fKt /sd ggf£g] u/L vf]Ng' kg]{5 .
-3_ g]kfnsf] k|rlnt sfg'gn] sf/f]jf/ ug{ lgif]w gu/]sf] dfna:t'sf] dfq sf/f]jf/
ug'{kg]{5 .
-ª_ AML tyf CFT ;DaGwL Joj:yfx¿sf] Kffngf ug'{kg]{5 .

!=@ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tafx]s cGo d'n'sx¿af6 k|tLtkq afx]s D.A.P.
(Documents Against Payment) tyf D.A.A. (Documents Against Acceptence) sf] dfWodaf6
cfoft ug{ ;lsg] ;DaGwL Joj:yf M
!=@=! D.A.P. (Documents Against Payment) sf] dffWodaf6 ul/g] cfoftsf ;DaGwdf .
-s_ International Chamber of Commerce sf] Uniform Rules for Collections (URC),
ICC Publication No. 522 df ePsf] k|fjwfg cg'?k sf/f]jf/ tyf e'QmfgL Joj:yf
ldnfpg' kg]{ 5 . o:tf] e'StfgL cfoft ;DaGwL sfuhft k|fKt ePsf] cfwf/df ug{
;lsg]5 .
18
 -v_ cfoft ug]{ kmd{÷sDkgL÷;+:yf ljlwjt ?kdf btf{ ePsf] k|df0fkq -gjLs/0f
ug'{kg]{ eP gjLs/0f ;d]t ePsf]_ / cBfjlws cfos/ btf{ k|df0fkqsf] k|ltlnlk
clgjfo{ ?kn] lng' kg]{5 .
-u_ o;/L cfoft ug]{ j:t'x¿;Fu ;DalGwt ;Dk"0f{ sfuhftx¿ (Documents) a}+s tyf
ljQLo ;+:yf dfkm{t g} cfPsf] x'g'kg]{ 5 .
-3_ CIF afx]s cGo cfwf/df cfoft ubf{ dfn;fdfgsf] gfd, OsfO{ d"No, 9'jfgL ef8f
/ aLdf b:t'/sf] 5'§f5'§} d"No b]lvg] Invoice clgjfo{ ?kdf ;+nUg ePsf] x'g'kg]{
5.
-ª_ dfyL bkmf !=!=% df plNnlvt Joj:yf cg';f/ w/f}6L lnO{ lj=lj=lg=kmf=g+=$
clgjfo{ ?kdf hf/L ePsf] x'g'kg]{ 5 .
-r_ lj=lj=lg= kmf=g+=$ ;+Fu ;DalGwt cGo Joj:yfx¿ dfyL bkmf !=!=$ df pNn]v eP
cg';f/ g} ug'{' kg]5{ .
-5_ k|tLtkq gvf]ln ef/tsf] sf]nsftf tyf ljzfvfktgd aGb/ufx eO{ t];|f]
d'n'saf6 cfoft x'g] dfn;fdfg?sf] xsdf g]kfn ;/sf/, pBf]u jfl0fHo tyf
cfk'lt{ dGqfno, jfl0fHo, cfk'lt{ tyf pkef]Qf ;+/If0f ljefun] hf/L ug]{
Ohfhtkq cfjZos kg]{ x'Fbf ;f] Joxf]/fsf] hfgsf/L sf]nsftf tyf
lj;fvfktgdaf6 cfoft ug]{ k|To]s cfoftstf{nfO{ clgjfo{ ?kdf u/fpg' kg]{5 .
-h_ o; Joj:yf cg';f/ ul/g] cfoft afktsf] e'tmfgLsf] ljj/0f dfl;s ?kdf o;
ljefudf k]z ug'{ kg]{5 .
-em_ o; Joj:yf cGtu{t cg';"rL !=!& df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{
g]kfn ;/sf/, s[lif tyf kz'kG5L ljsf; dGqfno, vfB k|ljlw tyf u'0f lgoGq0f
ljefusf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf plNnlvt
cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DalGw ljj/0f To:tf] cg'dltkqdf pNn]v
ePsf] ljj/0f;Fu d]n vfPsf] x'g'kg]{5 .
!=@=@ D.A.A. (Documents Against Acceptence) sf dfWodaf6 ul/g] cfoft M
-s_ International Chamber of Commerce sf] Uniform Rules for Collections (URC),
ICC Publication No. 522 df ePsf] k|fjwfg cg'?k sf/f]jf/ tyf e'QmfgL Joj:yf
ldnfpg' kg]{5 .
-v_ sfuhftx¿ a}+s tyf ljQLo ;+:yf dfk{mt cfO{ e'QmfgL klg a}+s tyf ljQLo ;+:yf
dfk{mt g} k7fpg' kg]{5 .
-u_ sfuhft :jLsf/ u/]kl5 ;DalGwt cfoftstf{sf] tk{maf6 cflwsfl/s
kbflwsf/Låf/f sfuhftsf zt{ cg'?k lglb{i6 ;dodf e'QmfgL ug]{ k|ltj4tf hfx]/
ePsf] sfuhft lng'kg]{5 .
-3_ ef/taf6 x'g] cfoftsf] xsdf ef/tLo ?k}ofFdf dfq e'QmfgL ug'{kg]{5 .
-ª_ cGt/f{li6«o ljdfg:ynl:yt eG;f/ gfsf afx]s cGo eG;f/ gfsfaf6 x'g] cfoftsf]
nflu g]kfn ;/sf/, g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk'lt{ dGqfno, jfl0fHo,
cfk'lt{ tyf pkef]Qf ;+/If0f ljefuaf6 Ohfht lng'kg]{5 .
-r_ bkmf !=!=% df plNnlvt Joj:yf cg';f/ w/f}6L lnO{ bkmf !=!=$ df pNn]lvt
Joj:yf cg';f/ lj=lj=lg=kmf=g+=$ hf/L ug{' kg]{5 .
-5_ dfn;fdfg cfoft e};s]sf] cflwsfl/s k|df0f -h:t} ;DalGwt eG;f/ sfof{noaf6
k|dfl0ft u/]sf] lj=lj=lg=kmf=g+=$, k|1fkgkq tyf eG;f/ b:t'/ a'emfPsf] /l;b_ /
k|fKt sfuhftdf plNnlvt dfnj:t' tyf d"No 7Ls b]lvPdf dfq e'QmfgL k7fpg'

19
 kg]{5 . t/, eG;f/ sfof{noaf6 k|dfl0ft u/]sf] lj=lj=g+=kmf=g+=$ k|fKt eO{g;s]sf]
cj:yfdf eg] ;f] kmf/fd a}+sn] oyf;dodf ;DalGwt kmfOndf cBfjlws ug]{ u/L
e'StfgL ug{ afwf kg]{ 5}g .
-h_ clu|d e'QmfgL k7fpg' kg]{ ePdf k|To]s Consignment sf] nflu ;Demf}tf
MOU/Purchase Order/Proforma Invoice df plNnlvt d"Nosf] %) k|ltzt jf l6=l6=
dfkm{t k7fpg ;lsg] ;Ldf;Ddsf] ljb]zL d'b|f dWo] 36L x'g] /sd;Dd dfq k7fpg
;lsg]5 . ;f]eGbf a9L clu|d e'QmfgL k7fpg'kg]{ ePdf lglb{i6 ;doleq Shipment
gePdf clu|d e'QmfgL /sd lkmtf{ x'g] zt{ /x]sf] ljb]zl:yt k|ltli7t a}+s tyf
ljQLo ;+:yfsf] a}+s Uof/]06Lsf] cfwf/df dfq k7fpg ;lsg]5 . o;/L cfoft ug]{
j:t'x¿;Fu ;DalGwt ;Dk"0f{ sfuhftx¿ (Documents) a}+s tyf ljQLo ;+:yf
dfkm{t g} cfPsf] x'g'kg]{ 5 .
-em_ :jLsf/ u/]sf] sfuhftsf] e'QmfgL k|Tofe"ltsf] nflu s'g} lsl;dsf] ;'/If0f /fVg jf
Uof/]06L hf/L ug{ kfOg] 5}g .
-`_ o; ;DaGwL cGo sfo{ljlw tyf Joj:yfx¿ o;} kl/kqsf] bkmf !=@=! adf]lhd
x'g]5 .
-6_ o; Joj:yf cg';f/ ul/g] cfoft afktsf] e'tmfgLsf] ljj/0f dfl;s ?kdf o;
ljefudf k]z ug'{ kg]{5 .
-7_ o; Joj:yf cGtu{t cg';"rL !=!& df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{
g]kfn ;/sf/, s[lif tyf kz'kG5L ljsf; dGqfno, vfB k|ljlw tyf u'0f lgoGq0f
ljefusf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf plNnlvt
cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DaGwL ljj/0f To:tf] cg'dltkqdf pNn]v
ePsf] ljj/0f;Fu d]n vfPsf] x'g'kg]{5 .

!=#= tftf]kfgL eG;f/ ljGb'dfkm{t rLgsf] :jzfl;t If]q ltAataf6 x'g] cfoft sf/f]jf/ ;DaGwdf .
tftf]kfgL eG;f/ ljGb'dfkm{t x'g] cfoft sf/f]jf/sf] ;DaGwdf lgDgfg';f/sf] Joj:yf nfu' ul/Psf]
5.
!=#=! clwstd cd]l/sL 8n/ # xhf/;Ddsf] ;fdfg cfoftsf] nflu gub ljb]zL d'b|f pknAw
u/fpg ;lsg] 5 .
!=#=@ a9Ldf l6=l6=dfkm{t cfoft ug{ tf]lsPsf] ;Ldf;Ddsf] ;fdfg cfoft ug{sf] nflu
8«fkm\6÷l6=l6=sf] dfWodaf6 e'QmfgL k7fpg ;lsg] 5 .
bkmf !=#=! / !=#=@ b'j} Joj:yf cGtu{t ;6xL k|bfg ubf{ lgDg k|lqmof cg'¿k ug'{kg]{ 5 .
-s_ cfoftstf{ ljlwjt\ ¿kdf g]kfn ;/sf/sf] ;DalGwt lgsfodf btf{ ePsf] x'g'kg]{
-v_ gjLs/0f ug'{kg]{ eP cWofjlws gjLs/0f ;d]t ePsf] s/ k|df0fkq ;+nUg x'g'kg]{
-u_ k|rlnt Joj:yf cGtu{t cfoft ug{ kfOg] ;fdfgsf] nflu dfq of] ;'ljwf k|bfg
ug'{ kg]{
-3_ gub ljb]zL d'b|f tyf 8«fkm\6÷l6=l6=af6 e'QmfgL ug{ rfxg] cfoftstf{af6 dfly
plNnlvt sfuhftx¿ ;+nUg u/L o;};fy ;+nUg gd"gf adf]lhdsf]
lj=lj=lg=kmf=g+=# -v_ e/fO{ lng'kg]{5 . ;fy}, gub ljb]zL d'b|f÷8«fkm\6÷l6=l6=
pknAw u/fpg] a]nfdf lj=lj=lg=kmf=g+=$-v_ e/L ;DalGwt eG;f/ sfof{nosf]
gfddf k7fpg' kg]{ .
-ª_ tf]lsPsf] cjlwleq eG;f/af6 ;fdfg k}7f/L ePsf] k|dfl0ft x'g] lj=lj=lg=kmf=g+=$
-v_ k]z gug]{sf] xsdf o; ljefudf hfgsf/L lbg'kg]{ .

20
 -r_ ;DalGwt a}+s÷ljQLo ;+:yfn] gub ljb]zL d'b|f÷8«fkm\6÷l6=l6=hf/L x'F+bfs} avt
cfoftstf{af6 dfu ePsf] ;6xL /sdsf] !% k|ltzt a/fa/sf] /sd w/f}6Lsf]
¿kdf clgjfo{ ¿kdf lng' kg]{5 . eG;f/ dxz'n k|of]hgsf nflu ;f] w/f}6L /sd
a/fa/sf] r]s hf/L ug]{ / r]ssf] k5fl8 ljj/0f n]Vg] Joj:yf bkmf !=!=% sf] v08
r-$_ adf]lhd ug{'kg]{ .
-5_ lj=lj=lg=kmf=g+=$ -v_ df plNnlvt /sdsf] ;Dk"0f{ dfn;fdfg cfoft ePsf]
v08df dfq w/f}6L afkt hf/L ePsf] !% k|ltztsf] r]s k|of]u ug{ ldNg] .
-h_ tftf]kfgL eG;f/ sfof{nosf] gfddf hf/L ePsf r]sx¿ sf/0fjz /2 ug'{ k/]sf]
v08df o; ljefusf] k"j{ :jLs[lt lng'kg]{ .
pko{'Qm k|s[of k"/f gu/L q]ml86 ;'ljwf cGt/ut cfoft eO;s]sf] dfn;fdfg e'QmfgL ug{
kfOg] 5}g .
!=#=# q]ml86 ;'ljwf cGt/ut ePsf] cfoftsf] cfwf/df e'QmfgL ug{ kfOg] 5}g .
!=#=$ a9Ldf l6=l6=dfkm{t cfoft ug{ tf]lsPsf] ;Ldf;Ddsf] ;fdfg cfoft ug{sf] nflu
8«fkm\6÷l6=l6=sf] dfWodaf6 e'QmfgL k7fpg ;lsg] 5 . l6=l6= dfkm{t cfoft ug{ kfO{g]
;Ldf eGbf a9Lsf] e'QmfgLsf] xsdf k|tLtkqdfkm{t dfq sf/f]jf/ ug'{kg]{5 . o;/L k|tLtkq
sf/f]jf/ ubf{ t];|f] d'n'saf6 x'g] cfoft k|tLtkq sf/f]jf/ ;DaGwL Joj:yfsf ;a}
k|fjwfgx¿ Tfftf]kfgL gfsfaf6 x'g] cfoftsf nflu klg nfu' x'g]5g .
!=#=% o; Joj:yf cGtu{t k|bfg ul/Psf] ;6xL ;DaGwL ljj/0fx¿ cg';"rL !=& adf]lhd k|To]s
dlxgfsf] ! ut]b]lv !% ut];Dd ePsf] sf/f]jf/sf] klxnf] k6s / !^ ut]b]lv d;fGt;Dd
ePsf] sf/f]jf/sf] bf]>f]k6s u/L cjlw ;lsPsf] a9Ldf & lbgleq o; ljefudf k]z ug'{kg]{
5.

!=$ sRrf pmgsf] cfoft ;DaGwL Joj:yf .

!=$=! l6=l6= dfkm{t ltAataf6 ul/g] sRrf pmgsf] cfoft Joj:yfsf ;DaGwdf M
ltAataf6 cfoft ul/g] sRrf pmgsf] e'QmfgL k|tLtkq afx]s 8«fkm\6÷l6=l6=sf dfWodaf6
ubf{ lgDg k|lqmofx¿ cjnDag u/L kl/jTo{ ljb]zL d'b|f ;6xL pknAw u/fpg ;lsg]5 .
-s_ ;DalGwt cfoftstf{af6 lgj]bg ;lxt qm]tf / laqm]tf jLrsf] ;Demf}tfkq x'g'
kg]{5 . o:tf] lsl;dsf] ;Demf}tfdf lrgLofF /fhb"tfjf; jf g]kfn lxdfno ;Ldfkf/
Jofkf/ ;+3n] k|dfl0ft u/]sf] x'g'kg]{ 5 .
-v_ kmd{ /lhi6«]zg k|df0fkq, cfos/ btf{ k|df0fkq / k|f]kmdf{ OGEjfO; (Proforma
Invoice) ;+nUg x'g'kg]{5 . ;Demf}tf kq (Contract Paper) ePsf] xsdf ;f] ;d]t
lgj]bg ;fy lng'kg]{5 .
-u_ clu|d e'QmfgL u/L sRrf pmg cfoft ug]{sf] xsdf g]kfn lelqPsf] k|df0f :j¿k
eG;f/ k|1fkgkq / e'QmfgL lbPsf] lg:;f k]z ug]{ zt{df dfly v08 -s_ / -v_ df
plNnlvt sfuhftx¿sf] cfwf/df 8«fkm\6 jf l6=l6= sf] dfWodaf6 e'QmfgL x'g] u/L
;6xL ;'ljwf pknJw u/fpg ;lsg]5 .
-3_ sRrf pmg cfoftsf] nflu hf/L x'g] k|tLtkq tyf 8«fk\m6÷l6=l6 / sn]S;gdf
;d]t @ k|ltzt eG;f/ w/f}6L lng' kg]{5 .
-ª_ k|rlnt Joj:yf cg';f/ lj=lj=lg=kmf=g+= $, $-s_ / $-v_ hf/L ug'{ kg]{5 .
-r_ k|rlnt Joj:yf cg';f/ w/f}6L /sdsf] ;DalGwt eG;f/ sfof{nosf] gfddf r]s
hf/L ug'{ kg]{5 .

21
 -5_ k|rlnt Joj:yf adf]lhd cfoft x'g] j:t'x¿sf] e'QmfgLsf] nflu ;6xL ;'ljwf
k|bfg ubf{ eG;f/ dx;'n e'QmfgL u/]sf] /l;bsf] ;Ssn k|ltdf ;6xL k|bfg ePsf]
b/kL7 u/]kl5 ;f] ;Ssnk|lt a}+sd} /fvL ;Ssn k|lt a}+sdf /x]sf] Joxf]/f k|dfl0ft
u/L ;f]sf] k|ltlnlk ;DalGwt cfoftstf{nfO{ lbg' kg]{5 .
-h_ k|rlnt Joj:yf adf]lhd j:t' cfoft ePsf] k|dfl0ft x'g] cGo sfuhftx¿sf ;fy}
Jofkfl/s aLhs -Commercial Invoice_ / 9'jfgL ;DaGwL sfuhft -Transport
Document_ sf k|ltlnlk ;d]t lng' kg]{5 .
-em_ rLgsf] :jzfl;t If]q ltJjtaf6 x'g] sRrf pmg ltJjtl:yt lgof{tstf{af6} cfoft
u/L ;f]sf] e'QmfgL klg ;f]xL lgof{tstf{sf] ltJjt l:yt a}+s vftfdf hDdf x'g'
kg]{5 .
-`_ q]ml86 ;'ljwf cGt/ut cfoft ug{ kfOg] 5}g .
-6_ 8«fkm\6, l6=l6 tyf sn]S;g dfkm{t cfoft ubf{ ;f] ;DaGwL cGo Joj:yfx¿ o:tf]
cfoftdf klg kfngf ug{'kg]{5 .
!=$=@ k|tLtkq dfkm{t ul/g] sRrf pmgsf] cfoft Joj:yf M
-s_ ljb]zaf6 sRrf pmg k}7f/L ubf{ k|rlnt Joj:yfsf] cwLgdf /xL vf]lng]
k|tLtkqdf ;f] sRrf pmg $–^ -OGr_ nDafOsf] x'g'kg]{ 5 . sRrf pmg $–^ -OGr_
nDafO{sf] x'g'kg]{ zt{ rLgsf] :jzfl;t If]q ltJjt afx]s cGo d'n'saf6 x'g] sRrf
pmg cfoftsf] nflu dfq nfu' x'g]5 . ;fy} o:tf] k|tLtkq vf]Nbf Jofkf/ tyf
lgof{t k|j4{g s]Gb||sf] l;kmfl/; clgjfo{ ¿kdf ;+nUg x'g'kg]{5 .
-v_ kl/kqsf cGo zt{x¿ k"/f u/L rLgsf] :jzfl;t If]q ltAataf6 ;d]t k|tLtkq
dfk{mt sRrf pmg cfoft ug{ ;lsg]5 .
-u_ ljlwjt btf{ eO{ cg'dlt k|fKt u/]sf :j]6/ pBf]ux¿nfO{ cfjZos kg]{ @–# -OGr_
nDjfO{ / !$–@( dfOqmf]g df]6fO{sf] sRrf pmg ;d]t tf]lsPsf] l:sd adf]lhdsf]
kl/df0fdf Jofkf/ tyf lgsf;L k|j4{g s]Gb|sf] l;kmfl/; adf]lhd k|tLtkqsf]
dfWodaf6 cfoft ug{ ;lsg]5 .
-3_ sRrf pmg cfoftsf] nflu hf/L x'g] k|tLtkq tyf 8«fk\m6÷l6=l6 / sn]S;gdf
;d]t @ k|ltzt eG;f/ w/f}6L lng' kg]{5 .
-ª_ k|rlnt Joj:yf cg';f/ lj=lj=lg=kmf=g+= $, $-s_ / $-v_ hf/L ug'{ kg]{5 .
-r_ k|rlnt Joj:yf cg';f/ w/f}6L /sdsf] ;DalGwt eG;f/ sfof{nosf] gfddf r]s
hf/L ug'{ kg]{5 .

!=% kl/jTo{ ljb]zL d'b|fdf vftf x'g] lgsfon] ef/taf6 k|tLtkq dfkm{t cfoft ug]{ Joj:yf .
kl/jTo{ ljb]zL d'b|fdf vftf x'g] b]xfosf lgsfon]] kl/jTo{ ljb]zL d'b|fdf e'StfgL x'g] u/L] ef/taf6
cfoft ug{ cg'/f]w u/]df b]xfo cg';f/sf] k|lqmof k"/f u/L cf–cfˆgf] kl/jTo{ ljb]zL d'b|fsf]
vftfaf6 vr{ Joxf]l/g] u/L v'nf Ohfht (Open General License-OGL) cGtu{tsf ;fdfg
k|tLtkqsf] dfWodaf6 cfoft ug{ ;lsg] 5 .
!=%=! k|tLtkq vf]Ng u|fXo x'g] cfoftstf{x¿ M
-s_ bft[ ;+:yfsf] gfddf vf]n]sf] ljb]zL d'b|f vftfjfnf,
-v_ ljb]zL d'b|f vftf ePsf s'6g}lts lgof]ux¿,
-u_ ljb]zL d'b|f vftf ePsf ljb]zL gful/s tyf ljb]zL ;+3 ;+:yfx¿
-3_ Unf]jn 6]08/ cGtu{t 7]Ssf k|fKt ug]{ ljb]zL d'b|fsf] vftf ePsf g]kfnL tyf ljb]zL
7]s]bf/x¿ .

22
 !=%=@ k|tLtkq vf]Nbf lgDgfg';f/sf] k|lqmof k"/f ug'{kg]{5 M
-s_ ;DalGwt lgof{tstf{n] kl/jTo{ ljb]zL d'b|fdf hf/L u/]sf] Proforma Invoice k]z
ug'{kg]{5 .
-v_ Unf]jn 6]08/ cGtu{t 7]Ssf k|fKt ug]{ g]kfnL tyf ljb]zL 7]s]bf/x¿n] ug]{ cfoftsf]
xsdf g]kfn ;/sf/sf] ;DalGwt lgsfo -dGqfno, ljefu / cfof]hgf_ af6 cfoft
ul/g] ;fdfgx¿ pQm cfof]hgfsf] nflu xf] eGg] l;kmfl/;kq clgjfo{ ¿kn] lng'kg]{
5.
-u_ :jb]zL jLdf sDkgLaf6 jLdf u/fO{ Cost & Freight (CFR, CPT) g]kfn eG;f/ gfsf
pNn]v eO{ ePsf] cfoftsf] xsdf 9'jfgL ef8f ;d]t kl/jTo{ ljb]zL d'b|fdf e'StfgL
ug{ ;lsg]5 . t/, CIF g]kfn eG;f/ gfsf pNn]v eO{ ePsf] cfoftsf] xsdf eg]
9'jfgL ef8f / jLdfsf] /sd ef/tLo d'b|fdf g} e'StfgL ug{' kg]{5 .
-3_ k|tLtkq ;DaGwL cGo k|rlnt Joj:yfx¿ ;j} kfngf ug'{kg]{5 .

!=^ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t ef/taf6 cfoft ug{ kfOg] dfn;fdfgx¿ tyf
cfoft ubf{ ckgfpg'kg]{ k|lqmof .
!=^=! b]xfo adf]lhdsf gfd tyf xfdf]{lgs sf]8 ePsf j:t'x¿ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g]
u/L ef/taf6 k|tLtkq dfkm{t k}7f/L ug{ ;6xL ;'ljwf pknAw u/fpg ;lsg] 5 .
s|=;+
xfdf]{lgs sf]8 j:t'x¿
=
1302.11.00, 1302.12.00,
1 1302.13.00, 1302.14.00, Extracts
1302.19.00, 1302.20.00
2 21=06=90=40 Soft Drink Concentrate

3 2710.19.50 Furnace Oil

4 27=13=20 Bitumen

5 28 ;j} cf}Bf]lus /;fogx¿ -dfgj cf}ifwL agfpg] s]ldsn afx]s_

6 28=03 Carbon Black

7 29=01=10 L.L.P. (Light Liquid Paraffin )

8
2902.20.00 (Benzene) / Benzene/Tolune
2902.30.00(tolune)
9 29=05=11 Methanol

10 29=05=16=00 2-Ethyl Hexanol

11 29=05=31 Ethylene Glycol

12 29=05=44=00 Sorbitol

13 2918.23.00 Methyl Salicylate

14 29=15=21=00 Acetic Acid

15 29=15=32 Vinyl Acetate Monomer

16 29=16=12 Butyl Acraylate Monomer / 2-Etyl Hexyls Acrylate

17 2917.39.00 Dibutyl Phthalate

18 29=17=35 Phthalic Anhydride

19 29=17=36 Terephthalic Acid

23
20 29=22 Oxygen Function Amino-Compounds

21 29=24 Carboxamide Function Compounds

22 29=33 Heterocyclic Compounds

23 29=34 Nucleic Acids

24 29=41 Antibiotics

25 32=15 Printing Ink

Flavour -^'yk]i^df k|of]u x'g] sRrf kbfy{, Odoriferous
26 33=02=90
Substances / Perfume
27 34=02=90=10 LABSA -l*^/h]G^df k|of]u x'g] sRrf kbfy{_

28 3817=00=00 Mixed Alkyl benzenes

29 38=23=11=00 Stearic Acid

30 38=23=19=00 Palm Steearin DFA / Palm Karnel DFA

39=01=10 /
31 Polyethylene
39=01=20
32 39=02=10 Polypropylene

33 39=03=19=00 Polysterence

34 39=05=30 Poly Vinyl Alcohol

35 3907.61.00 / 3907.69.00 Plastic Pet Chips / Pet Resin

36 39=11=90 PVC Resin

37 39=20 Polyethylene

38 39=20=20 Polypropylene Films/Noodle Strapper

39 3920.99.10 Printed Laminated Web

40 39=20=59=00 Seasoning Wrapper

41 40=01 k|fs[lts /a/ (Natural Rubber)

42 40=02 l;Gy]l^s /a/ (Synthetic Rubber)

43 48=01=00=00 News Print Paper

44 48.02 / 48.06 sfuhx¿ (Papers)

45 48=10 Paper

46 50=04 / 50=05 l;Ns ofg{ (Silk Yarn)

47 51=06 pgL ofg{ Yarn of Carded wool -xf]lhof/L afx]s_

48 51=07 pgL ofg{ Yarn of Combed wool -xf]lhof/L afx]s_

49 51=08 pgL ofg{ Yarn of fine animal hair -xf]lhof/L afx]s_

50 52=01 skf;

51 52=05 / 52=06 ;'ltofg{

52=05=11 b]lv 52=05=14

52 ;Dd 52=06=11 b]lv s^g ofg{ / ofg{
52=06=14 ;Dd

24
 %$)@ df pNn]v ePsf] s[ltd ofg{ -%$=)@=$^ df pNn]lvt
53 54.02 Partially Oriented Polyster Yarn / %$=)@=$( df pNn]lvt
Synthetic Filament Yarn afx]s _

54 %$=)@=$^ kf]lni^/ kfl;{onL cf]l/G^]* ofg{

55 54=02=49 Synthetic Filament Yarn

56 54=03, 55=09, 55=10 s[lqd ofg{ -xf]lhof/L ofg{ afx]s_

55=01, 55=02, 55=03,

57 dfgj lgld{t s[lqd kmfOj/x¿
55=04, 55=06, 55=07

58 55=03=20 kf]lni^/ kmfOj/

59 55=04=10 le:sf]h /]og Viscose Rayon -kmfOj/_, Viscose Staple Fibre

60 59=02 ^fo/ s*{ km]lj|s (Tyre Cord)

61 70=10=90=00 Carboys, Bottles, Plasks, Jar,Pots.

62 7203=10=00 Sponge Iron

63 72=04=49 M. S. Scrap

64 72=06 kmnfd Oguf]^ (Iron Ingot)

65 72=07 dfON* l:^n aLn]^ (M S Billet)

7208.27.00, 7208.36.00,
7208.37.00, 7208.38.00, x^/f]n l;^ Og Sjfon (Hot rolled sheet in coil)
66 7208.39.00

72=08=51 / 72=08=52 x^/f]n l;^ g^ Og Sjfon (Hot rolled sheet not in coil)

7209.15.00, 7209.16.00,
67 sf]N*/f]n l;^ Og Sjfon (Cold rolled sheet in coil)
7209.17.00, 7209.18.00

68 72=10=12 l^g Kn]^ (Tin Plate)

69 72=11=14=00 Hot Rolled Sheet in Coil

70 72=11=19=00 Hot Rolled Sheet in Coil

71 72=13=91=10 Pd=P;= jfo/ /* Og Sjfon (M S rod in coil)

72=17=20, 72=17=30
72 Bead Wire -sk/ sf]^]*_
72=17=90

73 72=18=99 l:^n Ao'd

74 72=19 l:^n Kn]^

75 72=26=11 Silicon Steel

74=04=00=00, sk/ j]i6 / :qmofk (Copper Waste and Scrap)
76 76=02=00=00 cfNd'lgod j]i6 / :qmofk (Aluminum Waste and Scrap)
-b'j} j:t' jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] ;"rgf adf]lhd dfq _
77 74=07=10=00 Copper Rods

78 74=08=11=00 Copper Wire

25
79 76=01 cfNdf]lgod Ogu^ aLn]^

80 76=04 / 76=05 cfNdf]lgod /* Og Sjfon

81 76.08 Tubes

82 79=01=11=00 Zinc

83 79=01=20 Zinc Alloy

84 83=09=10=00 Metal Crown Corks

85 84 ;Dk")f{ d]l;g/L pks/)fx¿ -kf^{k'hf{ afx]s_

86 85=01, 85=02 ljB'tLo df]6/, h]g]/]l6ª ;]6

87 85=04=90 Amorphous Metal cores

88 85=07=90=00 PP Battery Container & Battery Separator

89 8529.90.10 Spare Parts for TV Receiver

90 85=40=11 TV Picture Tube

efu pNn]v gePsf] tof/L kf];fs lgof{t pwf]un] cfkmgf] kl/jTo{ ljb]zL d'b|f cfh{gsf] 50
91
k|ltzt ;Ddsf] cfh{gn] vfDg] u/L sRrf kbfy{sf] ?kdf cfoft ug{ kfpg] sk*f (Fabrics)

5209.32.00 Cotton Fabrics

5209=42=00 Denim Fabrics
6006=21=00 Cotton Knitted Fabrics
6006=90=00 Others Fabrics
9607=11=00 Metal Zipper
9607=19=00 Plastic Zipper

92 17.02.30
Dextrose Anhydrous I.P. / eG;f/ ljefuaf6 jlu{s[t Glucose and
Glucose Syrup
93 @%=@#=!)=)) lSnÍ/
94 2710.19.93 Pd=6L=cf]= -ldg/n 6/k]G6fO{g cfon_
95 2710.19.99 k]6«f];f]n
96 @(=!^ Unsaturated Acyclin Monocarboxylic Acid

29.35 Sulphonamides, Sulphamethoxazole, Sulphafurazole,

97
Sulphadiazine, Sulphadimidine, Sulphacetamide

98 29.35 Sulphamethoxazole
99 29.35 Sulphafurazole
100 29.35 Sulphadiazine
101 29.35 Sulphadimidine
Sulphacetamide Sulphamethoxy,pyridarine, Sulphamethiazole,
102 29.35
Sulphamoxole,Sulphamide:
103 29.35 Sulphamethoxy, pyridarine
104 29.35 Sulphamethiazole
105 29.35 Sulphamoxole
106 29.35 Sulphamide
107 29.42 Other Organic Compounds

108 2707.30 / 2707.40 hfolng, nfO^ ;f]ne]G^ g]Kyf

109 33.02.10 P;]G; km\n]j/

110 (^)@=))=)) Geltain Capsules (Empty)

26
111 2905.42.00 k]+6f P/Ly|L6f]n

112 39.20 Polyester, Polythelyne, BOPP,Pvc, OPP,CPP sf Film

113 3921.90.10 lk|G6]8 ¥ofk/
114 39.23.90 Knfli6s nlnkk :6Ls
115 48.23.90 (76.07.20) r'OËd ¥ofk/
116 70.10.20 Stoppers, Lids and Other Closures
117 72.01.10.00 lku cfO/g
118 72.11.23 CRCA Strips (76.20 MM)
119 76.07 Aluminum foils
120 79.01.12.00 Zinc
121 85.04.22.00 3000 KVA Transformer
122 72.28.20.00 Flat Spring
123 78.01.10.00 Pure /Refined Lead
124 78.01.91.00 Antimony lead Alloy
125 2905.13.00 N Butanol
126 2905.14.00 ISO Butanol
127 7216.22.00 P+un
128 7216.40.00 P+un
129 7216.50.00 P+un
130 7606.91.00 cfNdf]lgod ;s{n
131 2912.60.00 Parafarmaldehyde
132 2933.61.00 Melamin
133 3824.99.00 Alkyl Ester (Bio-Fuel)
134 1520.00.00 Glycerol (Glycerine)
135 2711.19.00 LP Gas -pkef]Uo OGwg_
136 &$)#=!!=)) Cathodes and Sections of Cathodes

137 76.05 cfNdf]lgod jfo/ /8

138 24=01 Unmanufactured Tobacco, Tobacco Refuse

Other manufactured tobacco and manufacture tobacco substitutes
139 24=03 homogenized Or reconstistuted tobacco extracts and essences cut
tobacco, Process tobacco.
Carboxylic acids with additional oxygen function and their
anhydrides, halides, peroxides and2peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated derivatives. -Carboxylic acids
140 2918=16=00
with2alcohol function, but without other oxygen function, their
anhydrides, halides, peroxides, peroxyacids and their derivatives.
Calcium Gluconate (Gluconic acid, its salts and esters)
Dextrins and other modified starches (for example, pregelatinised or
esterified starches) ; glues based on starches, or on dextrins or
141 3505=10=00
other modified starches. -White Dextrine (Dextrins and other
modified starches)
Refined copper and copper alloys, unwrought -Copper alloys: -
142 7403=21=00
Copper-Zink base alloyes (brass)
143 7405=00=00 Master alloys of Copper
Copper bars, rods and profiles. -Of copper alloys: -Of Copper-Zink
144 7407=21=00
base Alloyes (brass)
145 7408=19=00 Copper wire. Of refined copper: -Others (of refinded Copper)

27
 Copper wire. -Of copper alloys:-Of Copper- Zink base alloyes
146 7408=21=00
(brass)
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
147 7409=11=00
-Of refined copper: -In Coils
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
148 7409=19=00
-Of refined copper: -Others
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
149 7409=29=00
-Of copper-zinc base alloys (brass): -Others
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
150 7409=39=00
-Of copper-tin base alloys (bronze): -Others
Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
151 7409=40=00 -Of-Copper-Nickel base alloys (Cupronickel) or Copper Nickel-Zinc
base alloys (Nickel Silver)
152 7411=10=00 Copper tubes and pipes. -Of refined Copper
153 7411=21=00 Copper tubes and pipes. -Of Copper-Zinc base alloys (brass)
Copper tubes and pipes. -Of Copper-Nickel base alloys (Cupronickel
154 7411=22=00
of Copper-Nickel-Zinc base alloys (Nickel Silver)
Aluminium plates, sheets and strip, of a thickness exceeding 0.2
155 7606=91=00
mm. -Rectangular (including square): -Of Aluminium, not alloyed
156 7608=10=00 Aluminium tubes and pipes. -Of Aluminium, not alloyed
157 7608=20=00 Aluminium tubes and pipes. -Of Aluminium alloys
158 2710.19.92 Transformer Oil
159 8544.11.00 Rectangular Enameled (Insulated) Copper Wire/Strip
160 8546=20=00 Ceremics Bushings (Electrical Insulators)
161 2008=99=10 Mango Pulp
162 3923.50.00 Closure
163 3923.30.10 Pre-form

!=^=@ bkmf !=^=! df plNnlvt j:t'x¿ kl/jTo{ ljb]zL d'b|f vr{ u/L ef/taf6 cfoft ubf{ lgDg
adf]lhdsf] k|lqmof ckgfpg'kg]{ 5 .
-s_ plNnlvt dfn;fdfgx¿ k|tLtkq dfkm{t dfq cfoft ug'{kg]{5 .
-v_ ef/tsf] pTkfbgstf{ kmd{÷sDkgLaf6 dfq To:tf dfn;fdfg cfoft ug'{ kg]{5 . olb
s'g} ef/tLo pTkfbgstf{ kmd{÷sDkgLn] cfkm'n] pTkfbg u/]sf] ;fdfg cfk}mn] a]Rg]
geO{ cfˆgf] Sole Agent af6 dfq ljqmL ljt/0fsf] sfo{ ug]{ u/]sf] cj:yf ljBdfg
ePdf To:tf Sole Agent af6 klg kl/jTo{ ljb]zL d'b|fdf ef/taf6 tf]lsPsf
j:t'x¿ cfoft ug{ ;lsg]5 . o;sf nflu pTkfbgstf{ kmd{÷sDkgLaf6 tf]lsPsf]
Sole Agent ePsf] k|df0fkq lng'kg]{5 . k|tLtkqsf sfuhftx¿sf ;fydf Letter of
Undertaking-LUT/Bond No. ;d]t pNn]v ePsf] ;DalGwt pTkfbgstf{ jf Sole
Agent af6 hf/L ul/Psf] z'Go PsLs[t j:t' tyf ;]jf s/ nfu]sf] -Zero Integrated
Goods and Services Tax—IGST Free) Tax invoice ;+nUg ePsf] x'g'kg]{5 .
-u_ g]kfndf btf{ ePsf pTkfbgd"ns cf}Bf]lus kmd{, phf{d"ns pBf]ux¿, g]kfndf
ljlwjt ?kdf btf{ ePsf lgdf{0f Joj;foLx¿ / kq–klqsf k|sfzg ug]{ k|sfzg
u[xx¿ nufotn] dfly plNnlvt dfn;fdfgx¿ cfoft ug{ kfpg]5g\ .
;fy} :s"n, sn]h, o'lgel;{6L, xl:k6n, gl;{Ëxf]d nufotsf ;+ul7t lgsfo
-Joltm ljz]if afx]s_ x¿nfO{ klg cfkmgf] k|of]hg -Jofkfl/s k|of]hgsf] nflu afx]s_
sf] nflu dfq Generator Set -xfdf]{lgs sf]8 g+=*%=)! / *%=)@ df pNn]v ePsf]_
cfoft ug{ lbg ;lsg]5 .

28
 -3_ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L dfly plNnlvt j:t'x¿ ef/taf6 cfoft ug{
kfOg] Joj:yf adf]lhd vf]lnPsf k|tLtkqx¿ cGt/ut e'QmfgL k7fpFbf 9'jfgL tyf
ljdf z'Ns afktsf] xsdf ef/tLo ¿kF}ofdf dfq e'QmfgL ug'{kg]{5 .
!=^=# k|To]s k|tLtkqdf clgjfo{ ¿kdf lgDg Joxf]/f pNn]v ug{'kg]{5 .
-s_ k|To]s k|tLtkq cGtu{t z'Go PsLs[t j:t' tyf ;]jf s/ nfu]sf] -Zero Integrated
Goods and Services Tax—IGST Free) Tax invoice ;+nUg ePsf] x'g'kg]{ 5 . ;fy}, ;f]
Tax Invoice df LUT/Bond No. clgjfo{ ?kn] pNn]v ePsf] x'g'kg]{5 .

t/, lgof{tstf{ ef/tsf] ljz]if cfly{s If]q (Special Economic Zone) leqsf] lgsfo
xf] eg] To:tf] lgof{tsf] xsdf dfly plNnlvt sfuhft cfjZos kg]{ 5}g . t/,
To:tf] lgof{t ljz]if cfly{s If]q (Special Economic Zone) af6 g} ePsf] Joxf]/f
;DalGwt ef/tLo eG;f/af6 k|dfl0ft eO{ cfPsf] x'g' kg]{5 .
-v_ o:tf] k|tLtkq cGtu{t lgodfg';f/ hf/L ul/g] lj=lj=lg=kmf=g+=$ df cGo Joxf]/fsf]
cltl/Qm dfly bkmf !=^=# sf] v08 -s_ df Joj:yf eP adf]lhdsf] sfuhftdf
plNnlvt Tax invoice gDa/ / ldlt clgjfo{ ¿kn] pNn]v ug'{ kg]{5 .
-u_ g]kfn tof/L kf];fs pBf]u ;+3n] l;kmfl/; u/]sf] cfwf/df g]kfnsf tof/L kf];fs
pBf]ux¿n] kl/jTo{ ljb]zL d'b|f e'QmfgL x'g]u/L ef/taf6 cfoft ug]{ kfj/n'd sk8f,
ofg{ 8fO{8 sk8f -;'tL /]og cflb_ / lg6]8 sk8fsf] xsdf ;d]t IGST Free Tax
Invoice ;+nUg ug{'kg]{5 .
!=^=$ cfoftsf] nflu ;+nUg x'g'kg]{ sfuhftx¿
-s_ ef/tLo pTkfbgstf{sf] k|f]kmdf{ OGEjfO; (Proforma Invoice) jf ;Demf}tf .
-v_ g]kfnL cfoftstf{sf] kmd{ jf sDkgL btf{ k|df0fkq .
-u_ cfos/ btf{ k|df0fkq .
!=^=% o;} kl/kqsf] bkmf !=^=! cGtu{tsf] s|=;+= $^, $&, $* / $( cGtu{t kg]{ j:t'x¿
cfoft ubf{ lgDg adf]lhdsf yk k|lqmofx¿ k'¥ofpg' kg]{5 M
-s_ 7"nf sk8f pBf]ux¿nfO{ cfjZos x'g] wfuf]x¿sf] xsdf g]kfn pBf]u jfl0fHo
dxf;+3sf] l;kmfl/;df g]kfn ;/sf/, pBf]u ljefun] :jLs[lt k|bfg u/] adf]lhd
k|tLtkq vf]nL cfoft ug'{kg]{ 5 .
-v_ ef/tsf] pTkfbgstf{ kmd{÷sDkgLaf6 dfq cfoft ug'{kg]{ 5 .
-u_ g]kfndf btf{ ePsf] sk8f pTkfbg ug]{ cf}Bf]lus kmd{n] dfq cfoft ug{' kg]{5 .
!=^=^ dfly bkmf !=^=! sf] s|=;+=^% cGtu{tsf] dfON8 l:6n aLn]6 cfoft ubf{ k'¥ofpg'kg]{ yk
k|lqmof M
ef/taf6 kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g] u/L kmnfd] 58 pTkfbg ug]{ pBf]ux¿n]
Pd=P;= aLn]6 cfoft u/]sf]df To:tf pBf]ux¿n] Original Document k]z geP tfklg
Copy Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ug{ cg'/f]w u/]df lgDg zt{ cGtu{t
/xL lj=lj=lg=kmf=g+=$ hf/L ug{ ;lsg] 5 .
-s_ cfoft x'g] dfn;fdfg j:t'sf] d"No a/fj/sf] Uof/]G6L lng'kg]{ t/ cfoft k|tLtkqsf]
Document cg';f/sf] ;Dk"0f{ /sd e'QmfgL ug]{sf] xsdf Uof/]G6L lng' gkg]{ .
-v_ Copy Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ePsf] ldltn] $% lbgleq
Original Document k]z eO{ ;Sg' kg]{, cGoyf ;f]xL cfoftstf{nfO{ k'gM Copy
Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ug{ gldNg] . ;fy}, o:tf] Dofb leq

29
 Original Document k]z gePsf k|tLtkqx¿sf] ljj/0f ;f] Dofb ;dfKt ePsf] &
lbgleq o; ljefudf k]z ug{' kg]{ . o; k|of]hgsf] nflu k|tLtkq gDa/ / rnfg
eO{ cfpg] ;fdfgx¿sf] kl/df0f :ki6 ePsf] Consignment Note/Carrier Note sf]
Fax Copy nfO{ klg Copy Document sf] ¿kdf lng ;lsg] .
-u_ Original Document k|fKt ePkl5 Copy Document ;Fu Verify ug'{kg]{ .
syd\sbflrt\ km/s ePsf] kfOPdf To:tf k|tLtkqx¿sf] ljj/0f o; a}+sdf k]z
ug{'kg]{ / o; ljefuaf6 Clearance k|fKt ePkl5 dfq To:tf cfoft;Fu ;DalGwt
Uof/]G6L k'ms'jf ug{ kfOg] .
-3_ dfly plNnlvt bkmf !=^=# df plNnlvt ;a} Joj:yfx¿ oyfjt\ /xg]5g\ .
!=^=& dfly bkmf !=^=! sf] l;=g+=(! cGt/utsf] sk8f cfoft ubf{ k'¥ofpg' kg]{ yk k|lqmof M
-s_ sRrf kbfy{sf] ¿kdf k|of]u ul/g] sk8f cfoft ug{sf] nflu k|tLtkq vf]Ng g]kfn
tof/L kf];fs pBf]u ;+3sf] l;kmfl/; clgjfo{ ¿kdf x'g'kg]{ .
-v_ ef/tdf ljlwjt\ btf{ ePsf] lgof{t ug]{ kmd{÷sDkgL dfkm{t klg pko{'Qm sk8f
cfoft ug{ ;lsg]5 . t/, lgof{t ug]{ kmd{ sDkgLnfO{ ef/tsf] The Director General
of Foreign Trade n] k|bfg u/]sf] sf]8 gDa/ ;DaGwL sfuhft clgjfo{ ¿kdf
;DalGwt a}+sdf k]z x'g'kg]{ 5 .
-u_ kl/jTo{ ljb]zL d'b|f cfh{g x'g] d"n k|tLtkq /sd dWo] %) -krf;_ k|ltzt /sd
ggf£g] u/L Back to Back L/C vf]nL ef/taf6 sRrf kbfy{ sk8f cfoft ug{
;Sg]5 .
-3_ o;/L cfoft ug]{ sRrf kbfy{ sk8fsf] e'QmfgL pQm sk8faf6 tof/L kf];fs agfO{
lgof{t u/]kl5 k|fKt x'g] e'QmfgLaf6 dfq ug'{ kg]{5 .
-ª_ Ol/ef]s]jn Pn=;L=(Irrevocable L/C) cGtu{t dfq o;k|sf/sf] Back to Back L/C
vf]Ng ldNg]5 .
!=^=* dfly bkmf !=^=! sf] s|=;+= ^# df plNn]lvt M.S. Scrap sf] cfoft ubf{ g]kfn ;/sf/,
jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] k"j{ :jLs[lt clgjfo{ ¿kn] lng' kg]{5 .
!=^=( dfly bkmf !=^=! s|=;+= !#% df /x]sf] LP Gas sf] xsdf g]kfn ;/sf/af6 LP Gas cfoft
/ yf]s ljqmL Ohfht k|df0f–kq k|fKt sDkgLx¿n] dfq cfoft ug{ kfpg] 5g\ .

!=& k|tLtkq ljgf 8«fˆ6÷l6=l6= sf] dfWodaf6 x'g] j:t' cfoft ;DaGwL Joj:yf M
ef/t afx]s t];|f] d'n'sx¿af6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ;fdfg cfoft ubf{ ;f]sf]
e'QmfgL 8«fkm\6÷l6=l6= af6 ug]{ ;DaGwdf lgDg adf]lhd ug{' kg]{5 .
!=&=! cfoftstf{ ljlwjt ¿kdf g]kfn ;/sf/sf] ;DalGwt lgsfodf btf{ ePsf] x'g'kg]{ 5 .
!=&=@ gjLs/0f ug'{kg]{ eP gjLs/0f ;d]t ePsf] cfos/ btf{ k|df0fkq ;+nUg x'g'kg]{ 5 .
!=&=# /sd v'Ng] k|f]kmdf{ OGEjfO; (Proforma Invoice) ;+nUg x'g'kg]{ 5 . pQm, k|f]kmdf{
OGEjfO;df cffoft ul/g] j:t'sf] HS Code, gfd, kl/df0f, k|lt OsfO{ d'No, s'n d'No /
;fdfg lelqg] eG;f/ laGb' ;d]t pNn]v x'g'kg]{5 . ;fy}, lj=lj=lg= kmf=g+= $-s_ hf/L ubf{
;f]xL adf]lhd hf/L ug{'kg]{5 .
!=&=$ 8«fkm\6÷l6=l6=dfkm{t e'QmfgL k7fpFbf Supplier sf] gfpFdf dfq e'QmfgL k7fpg ;lsg]5 .
!=&=% o:tf] ;6xL ;'ljwf a9Ldf Ps k6sdf cd]l/sL 8n/ #),))) -tL; xhf/_ jf ;f]
a/fj/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] nflu dfq k|bfg ug{ ;lsg]5 . o;/L l6=l6= dfkm{t
;6xL k|bfg ubf{ cd]l/sL 8n/ @%,))) eGbf a9L ljb]zL d'b|fsf] ;6xL pknAw u/fpFbf

30
 Beneficiary sf] Business Credibility Information lng] Aoj:yf ldnfpg' kg]{ 5 . ;fy},
;DalGwt kmfOndf ;f]sf] clen]v /fVg'kg]{5 .
-s_ ;fv ;"rgf g]kfnl:yt o:tf] sfd ug]{ s'g} lgsfo jf g]kfndf zfvf sfof{no
ePsf cGt/f{li6«o s'g} k|ltli7t lgsfox¿sf] k|ltlglwdfk{mt ;DalGwt a}+s cfk}mn]
;fv ;"rgf lng' kg]{5 .
-v_ Credit Risk jf High Credit Risk jf Rating not Determined eGg] h:tf Joxf]/f pNn]v
eO{ cfPsf] xsdf l6=l6=vf]Ng' k/]df ;fdfGo cj:yfdf h'g txaf6 l6=l6=vf]Ng
cg'dlt lgsf;f x'G5 ;f] txeGbf Ps txdflysf] lgsf;f clgjfo{ ?kn] lng'kg]{5 .
Rating :ki6 pNn]v geO{ Satisfactory/Good Conduct of Account dfq pNn]v 5 eg]
To:tf] cj:yfdf ;f] cg'dlt cfjZos kg]{ 5}g .
-u_ Ps k6s lnOPsf] o:tf] Jofkfl/s ;fv ;"rgf (Business Credibility Information)
Ps jif{;Ddsf nflu dfq dfGo x'g]5 .
!=&=^ o; Joj:yf cGt/ut Pp6f Beneficiary n] e'QmfgL kfpg] u/L Pp6} Applicant åf/f
cd]l/sL 8n/ #),))) -tL; xhf/_ jf ;f] a/fj/sf] kl/jTo{ ljb]zL d'b|f eGbf a9L x'g]
u/L o:tf] ;'ljwf k|bfg ug{ kfOg] 5}g . Pp6} Beneficiary nfO{ cd]l/sL 8n/ #),))) -
tL; xhf/_ e'QmfgL lbO{ ;s]kl5 ;f] afktsf] ;fdfg Shipment geO{ l6=l6=dfk{mt csf]{
e'QmfgL k7fpg ;lsg] 5}g . ;f] Applicant åf/f ;f]xL a}+s jf cGo a}+s dfkm{t ;f]xL
Beneficiary nfO{ kl5Nnf] & sfo{lbgleq 8«fˆ6÷l6=l6 af6 /sd gk7fPsf] / ;f]xL
Beneficiary af6 8«fˆ6÷l6=l6 cGtu{tsf] dfn;fdfg Shipment x'g afFsL g/x]sf] cg';"rL
!=* adf]lhdsf] :j3f]if0ff lng'kg]{5 .

!=&=& o; ;'ljwf cGtu{t ;fdfg Psd'i6 l;kd]06 x'g] k|ltj4tf k|fKt ePdf k6s k6s -
Partially_ u/L cd]l/sL 8n/ #),))) -tL; xhf/_ df ga9\g] u/L /sd k7fpg ;lsg]5
. t/, To:tf] ;fdfg cl3Nnf] k6s ;6xL lnPsf] () lbg leq cfoft ul/;Sg' kg]{5 .

!=&=* o:tf] ;'ljwf cGtu{t ;fdfg cfoft ubf{ clgjfo{ ¿kn] Airwaybill/Shipment/Transport
Document k]z ePsf] x'g'kg]{5 . Hand Carry u/L ;fdfg Nofpg]sf] xsdf of] ;'ljwf
pknJw x'g] 5}g .
!=&=( o; Joj:yf cGtu{t cfoft x'g] a9Ldf cd]l/sL 8n/ %)) -kfFr;o_ ;Dd d"Nosf nQf
sk8f, >[+uf/sf lSnk÷sfF6f, h'Qf, rKkn, vfg]s'/f h:tf j:t' dfqsf nflu Airwaybill/
Shipment/Transport Document cfjZos gx'g] t/ lqe'jg ljdfg:yn eG;f/ sfof{nosf]
sfpG6/ l8kf]lh6 /l;bsf] k|ltlnlk x'g'kg]{ 5 .
!=&=!) ef/tsf] sf]nsftf tyf ljzfvfktgd aGb/ufx eO{ t];|f] d'n'saf6 cfoft x'g] j:t'x¿sf]
xsdf k|tLtkq gvf]lnPsf xsdf g]kfn ;/sf/, g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk'lt{
dGqfno, jfl0fHo, cfk'lt{ tyf pkef]Qf ;+/If0f ljefun] hf/L ug]{ Ohfhtkq cfjZos kg]{
x'Fbf ;f] Joxf]/f sf]nsftf tyf ljzfvfktgdaf6 cfoft ug]{ k|To]s cfoftstf{nfO{ a}+sn]
clgjfo{ ¿kdf hfgsf/L u/fpg' kg]{5 .
!=&=!! v'Nnf Ohfht (OGL) cGtu{tsf ;fdfgx¿sf] nflu dfq of] ;'ljwf k|bfg ug{ ;lsg]5 .
!=&=!@ o; k|of]hgsf] nflu k|bfg ul/Psf] 8«fkm\6÷l6=l6=sf] ldlt pko{'Qm sfpG6/ l8kf]lh6
/l;bsf] ldlteGbf cl3sf] x'g'kg]{5 .

31
 !=&=!# o:tf] ;'ljwf lng rfxg] cfoftstf{af6 dfly pNn]lvt sfuhftx¿ ;+nUg u/L o;};fy
;+nUg lj=lj=lg=kmf=g+=#-s_ e/fO{ /fVg'kg]{5 . ;fy} 8«fkm\6÷l6=l6= pknJw u/fpg] a]nfdf
;+nUg lj=lj=lg=kmf=g+=$-s_ e/L ;DalGwt eG;f/ sfof{nosf] gfddf k7fpg' kg]{5 .
!=&=!$ o; Joj:yf cGt/ut ;DalGwt eG;f/ sfof{nosf] gfddf lj=lj=lg=kmf/fd hf/L ubf{
cfoftstf{n] e'QmfgL k7fpg] k|of]hgsf] nflu k]z u/]sf] Proforma Invoice /
Commercial Invoice ?h' u/L tyf cfoft ;DaGwL cGo sfuhft ;d]t ;DalGwt
a}+s÷ljQLo ;+:yfn] k|dfl0ft u/L pQm kmf/fd;fy ;+nUg ug'{ kg]{5 .
!=&=!% tf]lsPsf] cjlwleq eG;f/af6 ;fdfg k}7f/L ePsf] k|dfl0ft x'g] lj=lj=lg=kmf=g+=$-s_ Pjd\
Airwaybill/Shipment/Transport Document k]z gug]{x¿sf] ljj/0f & lbgleq o;
ljefudf k]z ug{' kg]5 { .
!=&=!^ ;DalGwt a}+sn] 8«fkm\6÷l6=l6= hf/L x'Fbfs} avt cfoftstf{af6 w/f}6Lsf] ¿kdf ;6xL
/sdsf] !) -bz_ k|ltzt j/fj/sf] /sd clgjfo{ ¿kdf lng'kg]{5 . w/f}6L ;DaGwL cGo
Joj:yf PsLs[t O=k|f= kl/kq ;+Vof M ! sf] æw/f}]6L ;DaGwL Joj:yfÆ df pNn]v eP
adf]lhd g} x'g]5 . ;f] w/f}6L /sd j/fj/sf] r]s hf/L ug]{ ;DaGwdf cfoft k|tLtkq
;DaGwL Joj:yf adf]lhd g} sfod ul/Psf] 5 . t/, cfoftstf{sf] kl/jTo{ ljb]zL d'b|f
vftf vr{ x'g] cj:yfdf eg] w/f}6L ;DaGwL of] Joj:yf nfu' x'g] 5}g .
!=&=!& o:tf] ;6xL ;'ljwf dfu ug]{ cfoftstf{x¿af6 cfoft ul/g] j:t'x¿ cfoft u/L g;s]sf]
k|lta4tf ;d]t clgjfo{ ¿kdf lng' kg]{5 .
!=&=!* ef/t afx]s t];|f] d'n'saf6 ;fdfg cfoft ug{] k|of]hgsf] nflu k7fOPsf] clu|d e'QmfgL
afktsf] /sd sf/0fjz ljq]mtfn] ;fdfg gk7fO{ /sd g} lkmtf{ k7fPsf] cj:yfdf eG;f/
sfof{nosf] gfddf hf/L ul/Psf] r]s ;DalGwt a}+s :jodn] /2 ug{ ;Sg]5 .
!=&=!( vfB kbfy{ cfoft ug{] ;DaGwL yk Joj:yf M
o; Joj:yf cGtu{t cg';"rL !=!& df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{ g]kfn
;/sf/, s[lif tyf kz'kG5L ljsf; dGqfno, vfB k|ljlw tyf u'0f lgoGq0f ljefusf] k"j{
:jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf plNnlvt cfoftstf{, lgof{tstf{, kl/df0f
/ d"No ;DaGwL ljj/0f To:tf] cg'dltkqdf pNn]v ePsf] ljj/0fF+u d]n vfPsf] x'g'kg]{5 .
!=&=@) xjfO{hxfh, b'/;~rf/ / d]l8sn OSjLkd]06sf kf6{k"hf{x¿ tTsfn} ljb]zaf6 dufpg' k/]sf]
cj:yfdf / laqm]tfn] pwf/f]df lbPdf clwstd cd]l/sL 8n/ !) xhf/ d"No ;Ddsf
To:tf ;fdfgx¿ lqe'jg cGt//fli6«o ljdfg:yn eG;f/ gfsfaf6 cfoft ug{ ;lsg] 5 .
o;/L cfoft ePsf ;fdfgsf nflu lj=lj=lg=kmf/fd hf/L ug{ cfjZos x'g]5}g / o:tf
;fdfgx¿ lgodfg';f/ eG;f/ hfFr kf; eO{ cfPsf] () lbgleq ;DalGwt sfuhftsf
cfwf/df e'QmfgL k7fpg ;lsg] 5 .

!=* Unf]jn 6]08/ dfkm{t ef/t af6 cfoft x'g] j:t' tyf ;]jf vl/b ;DaGwL Joj:yf M
!=*=! laleGg lgsfo, cfof]hgf, kl/of]hgf tyf cGo ;+ul7t lgsfox¿n] cfk'mnfO{ cfjZos kg]{
j:t' tyf ;]jfx¿ Unf]jn 6]08/ dfkm{t ef/taf6 cfoft ubf{ k|rlnt Joj:yfx¿ cGt/ut
/xL kl/jTo{ ljb]zL d'b|fdf ;d]t e'StfgL ug{ ;lsg] 5 .
!=*=@ pNn]lvt Joj:yf cGtu{t /xL laleGg lgsfo, cfof]hgf, kl/of]hgf tyf cGo ;+ul7t
lgsfox¿n] Unf]an 6]08/ cGtu{t ef/taf6 cfoft ug]{ j:t'sf] xsdf IGST Free Tax
invoice cfjZos kg]{ 5}g .

32
 !=*=# ;fj{hlgs vl/b P]g, @)^# nfu' x'g] ;+3 ;:yf k|lti7fg cflbn] Unf]jn 6]08/ cGt/ut
ef/tjf6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t cfoft ubf{ ef8f tyf
jLdf jfktsf] /sd kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug{ ;lsg] 5 .
!=*=$ s[lif ;fdu|L sDkgL lnld6]8 jf /fli6«o aLp ljhg sDkgL lnld6]8n] Unf]jn 6]08/ dfkm{t\
:jLs[t u/]sf] jf]nkqaf6 dn, jLp cfoft ubf{ t];|f] d'n'sd} lgld{t eO{ t];|f] d'n'saf6}
Shipment x'g] cj:yfdf Unf]an 6]08/ kg]{ ef/tLo kmd{ sDkgLsf] gfddf klg ljBdfg
Joj:yf adf]lhd kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug]{] u/L k|tLtkq vf]Ng ;lsg]5 .

!=( a}+s Uof/]06Lsf cfwf/df clu|d e'QmfgL k7fpg] ;DaGwdf .

!=(=! kl/jTo{ ljb]zL d'b|fdf -ef/tafx]s_ cGo d'n'sx¿af6 ul/g] j:t' tyf ;]jf -lnh ;d]t_
cfoft ug]{ ;DaGwdf b]xfo adf]lhd ug{'kg]{5 .
-s_ cfoft ug]{ kmd{÷sDkgL÷lgsfon] b]xfo adf]lhdsf sfuhftx¿ k]z ug{' kg]{5
-!_ cfoftstf{ kmd{÷sDkgL÷lgsfosf] cBfjlws kmd{ btf{ k|df0fkq
-@_ cBfjlws cfos/ btf{ k|df0fkq .
-#_ cBfjlws s/ r'Qmf k|df0fkq
-$_ s/f/kq (Contract Paper) jf ;Demf}tfkq (Agreement Paper) /
lgof{tstf{sf] n]6/x]8 ;lxtsf] k|f]kmdf{ OGEjfO; .
-v_ k|f]kmdf{ OGEjfO;, s/f/kq (Contract Paper) jf ;Demf}tfkq (Agreement Paper) df
lgDg Joxf]/f v'n]sf] x'g'kg]{ 5 M
-!_ ;fdfgsf] gfd, a|f08 / df]8]n gDa/ eP ;f] ;d]t .
-@_ ;fdfg pTkfbg ug]{ d'n'ssf] gfd .
-#_ OsfO{, d"No, kl/df0f / hDdf d"No .
-$_ ;]jf cfoft ul/g] ePdf cfoft ;DaGwL ;Dk"0f{ ljj/0f s/f/kq (Contract
Paper) jf ;Demf}tfkq (Agreement Paper) df v'nfOPsf] x'g'kg]{ .
-u_ e'QmfgL k7fpFbf ckgfpg' kg]{ k|lqmof M s'g} kmd{÷sDkgL÷lgsfon] j:t' tyf ;]jf
-lnh ;d]t_ cfoft ubf{ b]xfo adf]lhdsf] k|lqmof ckgfO{ clu|d e'QmfgL k7fpg
;Sg]5g\ M
-!_ ljb]zL a}+ssf] a}+s Uof/]06Lsf cfwf/df cf+lzs jf k"/} /sd clu|d e'QmfgL
k7fpg ;lsg]5 .
-@_ j:t' cfoft ubf{sf] xsdf l6=l6=dfkm{t cfoft ug{ tf]lsPsf] ;LdfeGbf
a9L /sdsf]] cfoft ug]{ ePdf ljb]zL a}+ssf] a}+s Uof/]06L cfjZos
kg]{5 . t/ o;/L cfoft ubf{ bkmf !=& df pNn]lvt Joj:yfx¿sf] kfngf
ePsf] x'g'kg]{5 .
-#_ g]kfnL jfo';]jf sDkgLx¿n] xjfO{ hxfhsf OlGhg jf kf6{k"hf{ h:tf
;fdfg cfoft ubf{ ;DalGwt lgodgsf/L lgsfo -g]kfn gful/s p88\og
k|flws/0f_ sf] l;kmfl/; ;d]tsf sfuhftsf cfwf/df k|rlnt Joj:yf
cGt/ut /xL cd]l/sL 8n/ ! nfv;Ddsf] clu|d e'QmfgL a}+s tyf ljQLo
;:yf :jodn] k7fpg ;Sg]5g\ . t/ o; k|of]hgsf] nflu ljb]zL a}+ssf]
j}s Uof/]06L cfjZos kg]{ 5}g .
-$_ ;]jf cfoft ubf{sf] xsdf cd]l/sL 8n/ !),))).– -bz xhf/ dfq_ jf ;f]
a/fa/sf] kl/jTo{ ljb]zL d'b|f eGbf a9L /sdsf] ljb]zL d'b|f clu|d e'QmfgL
ug'{ kg]{ ePdf ljb]zL a}+ssf] a}+s Uof/]06L cfjZos kg]{5 .

33
 -%_ cd]l/sL 8n/ !),))).– eGbf a9L /sdsf] ;]jf cfoft ubf{ lgofds
lgsfosf] l;kmfl/; lng'kg]{5 .
-^_ pQm a}+s Uof/]06L sf/f]jf/ ;DkGg eO{ ;Sg] ;donfO{ vfDg] u/L agfOPsf]
x'g'kg]{ 5 .
-&_ ;dodf dfn;fdfg cfoft tyf ;]jf vl/b eP gePsf] ;DaGwdf a}+s
:jod\n] cg'udg ug{'kg]{5 . ljb]zL a}+saf6 hf/L u/]sf] a}+s Uof/]06L
sf/f]jf/ ;DkGg x'g] ;doeGbf Go'gtd ! dlxgfeGbf a9L cjwLsf] Dofb
ePsf] x'g'kg]{5 . pQm cjwLleq dfn;fdfg cfoft tyf ;]jf vl/b cfoft
gePdf a}+s Uof/]06L hkmt u/L & lbgleq ;f]sf] ljj/0f o; ljefudf k]z
ug{'kg]{5 .

!=!) ljb]zL gful/ssf] -t];|f] d'n's tyf ef/tsf_ kfl/>ldssf] ;6xL Joj:yf ;DaGwdf M
!=!)=! s'g} kmd{, sDkgL tyf ;+:yfdf sfo{/t t];|f] d'n'ssf ljb]zL gful/sx¿n] /f]huf/bftf;Fu
u/]sf] s/f/df plNnlvt tna eQf tyf cGo ;'ljwf afktsf] /sddf k|rlnt sfg"g
adf]lhd s/ s§L kZrft x'g cfpg] /sdsf] a9Ldf &% -krxQ/_ k|ltzt;Dd kl/jTo{
ljb]zL d'b|fdf b]xfosf sfuhftsf cfwf/df ;DalGwt d'n'sdf k7fpg ;lsg] 5 .
-s_ cfjZos sfuhftx¿ M
-!_ ;DalGwt JolQmsf] lgj]bg
-@_ /f]huf/bftf kmd{, sDkgL tyf ;+:yfsf] l;kmfl/;kq
-#_ g]kfn ;/sf/, >d ljefusf] >d :jLs[lt kq
-$_ sd{rf/L kl/rokq / lgo'lQmkq÷;Demf}tfkq
-%_ kfl/>lds s/ lt/]sf] k|df0f jf ef}r/sf] k|ltlnlk
-^_ k|j]zf1f -le;f_ jxfn ;DaGwL k|df0f
-v_ ;~rosf]if, cjsf; sf]if / pkbfg afktsf] /sdsf] xsdf lgodfg';f/ nfUg] s/
s§f u/L kfpg] k"/} /sd k7fpg ;lsg]5 .
-u_ o:tf] /sd a9Ldf dfl;s cd]l/sL 8n/ % xhf/sf b/n] jflif{s cd]l/sL 8n/ ^)
xhf/;Dd e'StfgL ug{ ;lsg]5 .
!=!)=@ s'g} kmd{, sDkgL tyf ;+:yfdf sfo{/t ef/tLo gful/sx¿n] /f]huf/bftf;Fu u/]sf]
s/f/df plNnlvt tna eQf tyf cGo ;'ljwf afktsf] /sddf k|rlnt sfg"g adf]lhd
s/ s§L kZrft x'g cfpg] /sdsf] a9Ldf &% -krxQ/_ k|ltzt ;Dd ef/tLo d'b|fdf
b]xfosf sfuhftsf cfwf/df k7fpg ;lsg] 5 .
-s_ cfjZos sfuhftx¿ M
-!_ ;DalGwt JolQmsf] lgj]bg
-@_ /f]huf/bftf kmd{, sDkgL tyf ;+:yfsf] l;kmfl/;kq
-#_ sd{rf/L kl/rokq / lgo'lQmkq÷;Demf}tfkq
-$_ kfl/>lds s/ lt/]sf] k|df0f jf ef}r/sf] k|ltlnlk
-v_ ;~rosf]if, cjsf; sf]if / pkbfg afktsf] /sdsf] xsdf lgodfg';f/ nfUg] s/
s§f u/L kfpg] k"/} /sd k7fpg ;lsg]5 .
!=!)=# g]kfnsf jfo';]jf k|bfos sDkgLx¿df sfo{/t ljb]zL gful/ssf] >d :jLs[lt /
;Demf}tfsf] cjwL jxfn /x]sf] cj:yfdf /f]huf/bftf;Fu u/]sf] s/f/df plNnlvt
kfl/>ldsdf k|rlnt sfg"g adf]lhd s/ s§L kZrft x'g cfpg] /sdsf] a9Ldf &%
-krxQ/_ k|ltzt;Ddsf] /sd o; a}+sn] k|bfg u/]sf] clwstd ! jif{ ;Ddsf] :yfoL
34
 cg'dltkqsf] cfwf/df b]xfosf sfuhft lnO{ kl/jTo{ ljb]zL d'b|fdf -ef/tLo gful/ssf]
xsdf ef/tLo d'b|fdf_ ;DalGwt d'n'sdf k7fpg ;lsg] 5 .
-s_ cfjZos sfuhftx¿ M
-!_ ;DalGwt JolQmsf] lgj]bg
-@_ jfo';]jf k|bfos sDkgLsf] l;kmfl/;kq
-#_ g]kfn ;/sf/, >d ljefusf] >d :jLs[lt kq
-$_ sd{rf/L kl/rokq / lgo'lQmkq÷;Demf}tfkq
-%_ kfl/>lds s/ lt/]sf] k|df0f jf ef}r/sf] k|ltlnlk
-^_ k|j]zf1f -le;f_ jxfn ;DaGwL k|df0f -ef/tLo gful/s jfx]ssf] xsdf_
-v_ ;~rosf]if, cjsf; sf]if / pkbfg afktsf] /sdsf] xsdf lgodfg';f/ nfUg] s/
s§f u/L kfpg] k'/} /sd k7fpg ;lsg]5 .

!=!! ef/taf6 j:t' tyf ;]jf cfoft ubf{ k|bfg ul/g] ;6xL ;'ljwf tyf ef/tLo ¿k}ofFsf] v/Lb÷ljqmL
sf/f]jf/ ;DaGwL Joj:yf M
g]kfn ef/t aLr x'g] j:t' tyf ;]jf cfoft / ef/tLo ¿k}ofF v/Lb÷ljqmL sf/f]jf/ ;DaGwdf g]kfn
/fi6« a}+s, a}lsË sfof{no nufot ;a} sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf
a}+s tyf ljQLo ;+:yf / dlgr]Gh/x¿nfO{ ;d]t nfu' x'g] u/L b]xfo adf]lhdsf] Joj:yf ul/Psf]
5.
!=!!=! g]kfn / ef/taLr x'g] Jofkfl/s sf/f]jf/sf] nflu ;6xL Joj:yf M
-s_ dfn;fdfg cfoftsf] e'QmfgLsf nflu k|rlnt Joj:yf cGtu{t /xL k|tLtkq,
8«fkm\6 jf l6=l6=sf] dfWodaf6 ef/tLo ?k}ofFsf] ;6xL k|bfg ug{ ;lsg]5 . t/,
ef=?= % s/f]8eGbf a9Lsf] a:t' cfoft clgjfo{ ?kn] k|tLtkq dfkm{t ug'{kg]{5 .
o;/L ;6xL k|bfg ubf{ o;} ;fy ;+nUg gd"gf adf]lhdsf] lj=lj=lg=kmf=g+=$ -u_
hf/L ug'{kg]{5 .
o;/L ;fdfg cfoft ubf{ k|rlnt Joj:yf adf]lhd !) k|ltzt w/f}6L lng'kg]{5 /
;f] /sdaf6 e+;f/ dx;'n a'emfpg] k|of]hgsf] nflu r]s pknAw u/fpg' kg]{5 .
-v_ e'QmfgLsf :ki6 zt{x¿ pNn]v ePsf] k|f]–kmdf{ OGEjfO; jf cGo sfuhftsf]
cfwf/df clu|d tyf cf+lzs ¿kdf ;d]t o:tf] ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 .
o;/L cf+lzs ¿kdf ;6xL ;'ljwf k|bfg u/]sf] cj:yfdf k"/} /sdsf] ;6xL k|bfg
ul/;s] kl5 jf cfoftstf{n] ;6xL ;'ljwf lnPsf] /sd dfqsf] dfn;fdfg cfoft
x'g] Joxf]/f pNn]v u/L lgj]bg lbPsf] cj:yfdf ;6xL ldlt / /sd ;d]t pNn]v
u/L ;6xL k|bfg ePsf] k"/} /sdsf] lj=lj=lg= kmf=g+=$ -u_ hf/L ug'{ kg]{5 . clu|d
e'QmfgL /sdaf6 k6s] 9'jfgL (Partial Shipment) sf] dfWodaf6 cfoft x'g] ePdf
;DalGwt cfoftstf{sf] lgj]bg adf]lhd k6s] 9'jfgL x'g] /sd;Ddsf]
lj=lj=lg=kmf=g+ $ -u_ ;d]t hf/L ug{ ;lsg]5 .
-u_ cf+lzs ¿kdf ;6xL k|bfg u/]sf] cj:yfdf ;6xL k|bfg ubf{ lnPsf] sfuhftdf
plNnlvt cjlwleq k"/} ;6xL ;'ljwf lnO{ lj=lj=lg= kmf=g+=$ -u_ hf/L u/fpg
gcfpg] jf ;6xL lnPsf] /sd km5\of}{6 gu/fpg] cfoftstf{sf] gfd 7]ufgf, ;6xL
lnPsf] ldlt / /sd ;lxtsf] ljj/0f o; ljefunfO{ caLnDa ¿kdf pknJw
u/fpg' kg]{5 .
-3_ cfoft u/]sf dfn;fdfg lgoldt k|s[of cg'¿k eG;f/ hfFrkf; ePkl5 ;DalGwt
eG;f/ sfof{noaf6 lj=lj=lg= kmf=g+=$-u_ df k|dfl0ft u/L ;f] k|dfl0ft kmf/fdsf] !
35
 k|lt ;DalGwt a}+snfO{ g} lkmtf{ ug'{ kg]{5 . k|dfl0ft ePsf] o:tf] kmf/fd ;DalGwt
cfoftstf{ dfk{mt klg a}+sdf lkmtf{ ug{ ;lsg]5 .
-ª_ cfoft u/]sf dfn;fdfg lgoldt k|lqmof cg'¿k eG;f/ 5'6fO{ nlu;s]kl5
;DalGwt eG;f/ sfof{noaf6 pko{'Qm lj=lj=lg=kmf=g+=$-u_ df b/kL7 u/L ;f]xL
kmf/fddf pNn]v u/] cg'¿k ug'{ kg]{5 .
-r_ qm]l86 ;'ljwf cGtu{t jf pwf/f]df cfoft eO{ ;s]sf dfn;fdfgsf] xsdf
lj=lj=lg= kmf=g+=$-u_ hf/L ug'{ kg]{ 5}g . t/, To:tf] cfoftsf] e'QmfgL ubf{
sfuhft cg'¿ksf dfn;fdfg cfoft eO{ ;s]sf] / kl5 e'QmfgL ug'{ kg]{ Joxf]/f
k|dfl0ft x'g] b]xfosf sfuhftx¿sf] cfwf/df 8«fkm\6÷l6=l6=sf] dfWodaf6 ;DalGwt
lgof{tstf{sf] gfddf e'QmfgL x'g] u/L ;6xL lbg ;lsg]5 M
-!_ e'StfgLsf] zt{ pNn]v ePsf] jf pwf/f] ljqmL u/]sf] k'li6 x'g] q]ml86 aLn
aLhs
-@_ ;fdfg 9'jfgL ePsf] k'li6 x'g] 9'jfgL ;DaGwL sfuhft
-#_ cfoft ePsf] k'li6 x'g] eG;f/ k|1fkgkq
-$_ /fh:j lt/]sf] /l;b
-%_ () lbgkl5 e'StfgL x'g] ePdf ;DalGwt kIfn] aLn aLhs g+= / /sd
;d]t pNn]v u/L e'StfgL bflj u/]sf] kq
o;/L ;6xL k|bfg u/]kl5 k|1fkgkq / /fh:j lt/]sf] /l;b nufotsf ;Ssn
sfuhftx¿df ;6xL k|bfg u/]sf] Joxf]/f b/kL7 u/L a}+s÷ljQLo ;+:yfsf] 5fk
nufO{ ;f] sfuhftsf k|ltlnlkx¿ ;'/lIft /fVg' kg]{5 .
t/, o;/L k|tLtkqdfkm{t pwf/f]df ;fdfg cfoft ubf{ k|tLtkqdf pNn]v ePsf]
e'QmfgLsf] zt{ adf]lhdsf] cjlwleq e'QmfgL k7fpg' kg]{5 .
-5_ =====================================================
-h_ t];|f] d'n's tyf ef/taf6 dfn;fdfg cfoft ug]{ qmddf lSnol/Ë, kmjf{l8Ë, 9'jfgL,
ef8f e/f}6 cflbsf] nflu e'QmfgL ug'{ kg]{ kIfsf] cflwsfl/s lgj]bg ;fy b]xfosf
sfuhftsf cfwf/df ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 M
-!_ cfoftstf{ cfk}mn] To:tf] vr{sf] e'QmfgL gug]{ ePdf Ph]G6nfO{ sfd
;'lDkPsf] Joxf]/f v'Ng] sfuhft
-@_ sfuf]{, lSnol/Ë÷kmjf{l8Ë Ph]G;Laf6 ;DalGwt kIfsf] gfddf hf/L ePsf]
/sd / k|of]hg v'n]sf] aLn aLhs
-#_ 9'jfgL ;DaGwL sfuhft -la=Pn=, Pr=la=Pn, sG;fOGd]06 gf]6, Pn=cf/=,
cf/=cf/, l;=6L=8L, cflb_ sf] k|ltlnlk
-$_ lgof{tstf{n] cfoftstf{sf] gfddf hf/L u/]sf] cfoft x'g] dfn;fdfgsf] d"No
/ d"No cfwf/ tyf :yfg -CIF, FOB cflb_ v'n]sf] k|f]kmdf{ jf sdl;{on
OGEjfO; jf cGo sfuhft
-%_ cfoftstf{ cfk}mFn] e'QmfgL ug]{ ePdf cfoft ePsf] k'li6 x'g] eG;f/
k|1fkgkq / /fh:j lt/]sf] /l;bsf] k|ltnlk
-^_ dfn;fdfg cfoftsf] nflu hf/L ePsf] k|tLtkq jf 8«fk\m6 l6=l6= sf]
k|ltlnlk / q]ml86 ;'ljwfdf cfoft x'g] ePdf ;f] Joxf]/f v'Ng] sfuhft jf
cfoftstf{sf] :j3f]if0ff

36
-em_ t];|f] d'n'sdf ;fdfg lgof{t ubf{ 9'jfgL÷lSnol/Ë÷kmjf{l8{Ë cflbsf] nflu ;DalGwt
kIfsf] cflwsfl/s lgj]bg ;fy b]xfosf sfuhft lnO{ ;6xL ;'ljwf k|bfg ug{
;lsg] 5 M
-!_ Ph]G6 dfk{mt ug]{ ePdf ;DalGwt Ph]G6nfO{ sfd ;'lDkPsf] Joxf]/f v'Ng]
sfuhft
-@_ Ph]G;Laf6 ;DalGwt kIfsf] gfddf hf/L ePsf] aLn aLhs jf cGo
sfuhft
-#_ ;fdfg lgsf;L ePsf] k|dfl0ft x'g] eG;f/ k|1fkgkq / /fh:j lt/]sf] /l;b
-$_ 9'jfgL ;DaGwL sfuhftsf] k|ltlnlk
-%_ lgof{tstf{n] hf/L u/]sf] lgof{t x'g] dfn;fdfgsf] d"No cfwf/ tyf :yfg
CIF, FOB cflb_ v'n]sf] k|f]kmdf{ jf sdl;{on OGEjfO; jf cGo sfuhftsf]
k|ltlnlk
-`_ ef/tLo kqklqsfsf] e'QmfgL k7fpFbf kqklqsf k7fpg] sDkgLsf] aLhssf]
cfwf/df PsfpG6k]oL 8«fkm\6÷l6=l6=÷d]n 6«fG;km/ cflbsf] dfWodaf6 e'QmfgL x'g]
u/L k|df0f /fvL ;6xL lbg ;lsg]5 .
-6_ o; kl/kqdf :ki6 pNn]v ePsf ;]jf ;'ljwf afx]s cGo ;]jf ;'ljwf pkof]u u/]
afktsf] e'QmfgL k7fpg' k/]df o; ljefuaf6 :jLs[lt lng' kg]{5 .
-7_ g]kfnL gful/s tyf g]kfndf ljlwjt btf{ ePsf kmd{, sDkgL, ;+3 ;+:yfn]
ef/tl:yt lgof]u, ;+3, ;+:yf, sDkgL;Fu lng] ljleGg ;]jf z'Ns e'QmfgLsf] nflu
ef/tLo ¿k}ofF ! nfv;Ddsf] ;6xL ;'ljwf b]xfoadf]lhdsf sfuhftx¿ lnO{
jfl0fHo a}+sx¿af6 k|bfg ug{ ;lsg]5 M
1. ;6xL /sdnfO{ k'li6 ug]{ aLn÷aLhs jf cGo sfuhft,
2. ;6xL dfu ug]{ JolQm eP lghsf] gful/stfsf] k|df0fkqsf] k|ltlnlk / kmd{,
sDkgL, ;+3 ;+:yf cflb ePdf ljlwjt btf{ ePsf cWofjlws
k|df0fkqx¿sf] k|ltlnlk,
3. s/ nfUg] ePdf lgodfg';f/ s/ bflvnf u/]sf] k|df0f .
-8_ dfyL v08 -7_ sf] cj:yf afx]s g]kfndf ljlwjt btf{ eO{ sf/f]jf/ ug{ :jLs[lt
k|fKt u/]sf g]kfnL tyf ljb]zL ;+3÷;+:yf÷sDkgL cflbn] ef/tl:yt ;+3÷;+:yf÷
sDkgL;Fu ljljw ;]jf ;'ljwf lng] ;Demf}tf÷;xdlt adf]lhdsf] ef/tLo ?k}ofF #)
nfv ;Ddsf] e'QmfgL jfl0fHo a}+sx¿af6 dfly v08 -7_ df pNn]lvt
sfuhftx¿sf cltl/Qm e'QmfgL ug'{ kg]{ /sdsf] nflu ;DalGwt lgofds
lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf ;6xL l;kmfl/; ePsf] kq lnO{ ;6xL
;'ljwf k|bfg ug{ ;lsg]5 .
ef/tLo ?k}ofF #) nfveGbf dflysf] e'QmfgL tyf lgofds lgsfo gePsf] /
lgofds lgsfoaf6 ;Demf}tf :jLs[t jf l;kmfl/; x'g g;s]sf] cj:yfdf ;f]eGbf
sd /sddf ;d]t -dfyL v08 -7_ sf] cj:yf afx]s_ o; ljefusf] :jLs[ltsf]
cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{kg]{5 .
-9_ dfn;fdfg cfoft÷lgof{t ubf{ lSnol/Ë, kmjf{l8Ë, 9'jfgL cflbsf] nflu clu|d
e'QmfgL ug'{ k/]df o:tf] e'QmfgL cfjZos kg]{ k|dfl0ft x'g] sfuhft / e'QmfgL ug'{
kg]{ kIfn] cfjZos sfuhft kl5 k]z ug]{ k|lta4tf ;lxt lbPsf] cflwsfl/s
lgj]bgsf] cfwf/df ;6xL k|bfg ug{ ;lsg]5 . o:tf] clu|d e'QmfgL uPsf] ;6xLsf]
37
 clen]v /fvL ;6xL lnPsf] /sd k'li6 x'g] u/L dfly v08 -h_ / -em_ adf]lhdsf
cfjZos sfuhft ;dod} k]z gug]{sf] ljj/0f dfl;s ¿kdf o; ljefudf k7fpg'
kg]{5 .
-0f_ ;fdfg cfoft jf lgof{tsf] l;nl;nfdf kf]6{ cyf]l/6L jf ;f] ;DaGwL sfo{ ug]{
lgsfodf ltg'{ kg]{ 8]d/]h (Demurrage) z'Nssf] nflu ;DalGwt cfoft÷lgof{tsf]
nflu hf/L ePsf] 9'jfgL ;DaGwL sfuhftsf] k|ltlnlk / ;f] 9'jfgL sfuhftsf]
gDa/ ;d]t pNn]v eO{ ;DalGwt lgsfoaf6 hf/L ePsf] aLn aLhssf] cfwf/df
;6xL k|bfg ug{ ;lsg]5 .
-t_ g]kfnsf cfoftstf{x¿n] ef/tsf ljleGg :yfgaf6 ef/tLo 6«fG;kf]6{÷sDkgL
dfk{mt dfn ;fdfg 9'jfgL u/fpFbf nfUg] 9'jfgL vr{sf] nflu ;DalGwt
cfoftstf{sf] lgj]bg ;fy 9'jfgL ;DaGwL sfuhftsf] k|ltlnlk, aLn÷aLhs cflb
lnO{ 9'jfgL afktsf] x'g] /sd pknJw eP;Dd gubd} klg lbg ;lsg] 5 . k"/}
/sd gubdf ;6xL k|bfg geO{ cf+lzs ¿kdf s]xL /sd gubdf ;6xL k|bfg u/]sf]
cj:yfdf afF+sL /sd cGo dfWodaf6 ;6xL k|bfg ug'{ kbf{ gub ;6xL k|bfg ug]{
a}+s tyf ljQLo ;+:yfn] g} ;6xL k|bfg ug'{kg]{ 5 . o;/L u/]sf] e'QmfgLsf] ;6xL
;'[ljwf k|bfg ug]{ a}+s, ljQLo ;+:yfn] gub ;6xL k|bfg u/]kl5 ;f] Joxf]/f k'li6 x'g]
u/L 9'jfgL ;DaGwL sfuhft / aLn, aLhssf] ;Ssn k|ltd} b/kL7 u/L 5fk
nufpg] / ;f] b/kL7 ePsf] sfuhftsf] k|ltlnlk /fVg'kg]{ 5 .
-y_ ef/tdf shf{ lng] k|of]hg afx]s Jofkfl/s sf/f]jf/sf] nflu cfjZos kg]{ ;a}
lsl;dsf a}+s Uof/]06L -k/km/d]G; j08, lj8 j08, P8efG; k]d]G6 Uof/]06L cflb_
a}+s, ljQLo ;+:yf cfk}mn] hf/L ug{ ;Sg]5g\ . t/, JolQmut lgj]bs / JolQmut
j]lglkml;o/L x'g] ePdf s'g} klg lsl;dsf] a}+s Uof/]06L hf/L ug{ kfOg] 5}g .
-b_ cfoftLt dfn;fdfg ef/tsf] ljleGg :yfgl:yt j]o/ xfp;÷uf]bfddf /fVbf ul/g]
aLdf / ef/tLo laq]mtfn] ljqmL ePsf] ;fdfgsf] jf/]G6L :j¿k lglZrt cjlwsf]
nflu ul/lbg] ;x'lnot b/sf] aLdf u/] afktsf] /sd ;DalGwt laq]mtf;F+u ePsf]
;Demf}tf jf ;f]sf] cfwf/df hf/L ePsf] aLn aLhs / ladf sDkgLn] hf/L u/]sf]
aLdf kf]ln;Lsf] k|ltlnlk tyf aLn aLhssf] cfwf/df ul/g] e'QmfgLsf] nflu
cfjZos ;6xL k|bfg ug{ ;lsg] 5 .
-w_ ef/taf6 g]kfndf ;fdfg 9'jfgL ug]{ tyf g]kfnaf6 t];|f] d'n's÷ef/tdf lgof{t
ug]{ qmddf ef/tLo 6«fG;kf]6{ sDkgLx¿nfO{ gubdf g} ef=?= ltg'{ kg]{ cj:yf cfO{
k/]df ef=?= &%,))).– -krxQ/ xhf/ dfq_ ;Dd 6«fG;kf]6{ sDkgLx¿åf/f hf/L
ul/Psf] 6«s l/l;6 tyf ;Ssn k|1fkgkqdf ;6xL lbPsf] /sd b/kL7 u/L o;
a}+saf6 ;d]t gubdf ;6xL ;'ljwf pknJw u/fpg ;lsg] 5 .
-g_ g]kfnsf kmnfd ;DaGwL sfd ug]{ pBf]ux¿n] ef/tLo :kft lgud -Steel
corporation_ af6 kl/jTo{ ljb]zL d'b|fdf sRrf kbfy{ cfoft ubf{ ;f] lgudn] ef/tLo
/]nj] dfkm{t 9'jfgL u/L k7fOlbPdf ;DalGwt aLn aLhssf] cfwf/df 9'jfgL
afktsf] /sd pQm lgudnfO{ e'StfgL k7fpg ;lsg]5 .
-k_ ef/taf6 cg';"rL !=!& df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{ g]kfn
;/sf/, s[lif tyf kz'kG5L ljsf; dGqfno, vfB k|ljlw tyf u'0f lgoGq0f
ljefusf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf plNnlvt
cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DalGw ljj/0f To:tf] cg'dltkqdf pNn]v
ePsf] ljj/0f;Fu d]n vfPsf] x'g'kg]{5 .

38
!=!!=@ g]kfn ;/sf/sf ljleGg lgsfo ;/sf/L tyf cw{;/sf/L ;+3 ;+:yf, g]kfnL ;+3 ;+:yf
sDkgL, s'6gLlts lgof]u / /fli6«o tyf cGt/f{li6«o u}/ ;/sf/L ;+3 ;+:yfnfO{ k|bfg ug]{
;]jf cfoft tyf cGo ;6xL Joj:yf M
-s_ ;/sf/L tyf cw{ ;/sf/L ;+:yfgx¿ h:t}M hgsk'/ r'/f]6 sf/vfgf, ;fN6 6«]l8+u
skf]{/]zg, g]zgn 6«]l8+u lnld6]8 cflbsf ;fdfgx¿sf] ef/tLo /]Nj]af6 ;fdfg
5'6fpg /]Nj]sf] rnfg x]/L ;f] df pNn]v ePsf] /sd a/fa/sf] ;6xL lbg
;lsg]5 . o;/L ;6xL lbOPsf]df ;6xL lbOPsf] ldltn] !% lbg leq /]Nj] l/l;K6sf]
k|dfl0ft k|lt k]z u/fpg' kg]{5 .
-v_ ef/tdf sfof{no vf]nL sfd ug{ sfg"gtM :jLs[lt k|fKt u/]sf g]kfnL sDkgLx¿sf]
sfof{no ;~rfngsf] nflu vr{sf] kmfF6jf/L k]z ug]{ zt{df # dlxgfsf] nflu
cfjZos x'g] /sd ;6xL k|bfg ug{ ;lsg]5 . o;/L k|bfg ePsf] ;6xL ;'ljwf
/sdsf] kmfF6jf/L k]z ePkl5 dfq yk ;6xL ;'ljwf k|bfg ug'{kg]{5 . o:tf]
kmfF6jf/L 5 dlxgf;Dd klg k]z gug]{ sDkgLsf] gfd, 7]ufgf, ;6xL pknJw
u/fPsf] ldlt / /sd ;d]tsf] ljj/0f ;do ;dfKt ePsf] & lbgleq o; ljefudf
k7fpg' kg]{5 .
-u_ s'6gLlts lgof]un] cfˆgf] ljb]zL d'b|fsf] ;|f]taf6 vr{ x'g] u/L lglZrt k|of]hg
tf]sL cflwsfl/s cg'/f]w u/]df ;6xL k|bfg ug{ ;lsg]5 .
-3_ /fli6«o tyf cGt/f{li6«o u}/ ;/sf/L ;+3 ;+:yfx¿n] ljleGg bft[ lgsfoaf6 ljb]zL
d'b|fdf k|fKt u/]sf ;xof]u /sddf ga9\g] u/L cfkm\gf sfo{qmd ;~rfng
nufotsf ljljw sfo{x¿sf] nflu ;6xL dfu u/]df lgofds lgsfo jf ;DalGwt
;/sf/L lgsfoaf6 sfo{qmd ;~rfng ug{ jf vr{ ug{ lbPsf] :jLs[lt, ljb]zL d'b|f
lelqPsf] k|df0f tyf To:tf sfo{sf] nflu hf/L ePsf ;Demf}tf÷;xdlt,
aLn÷aLhs h:tf :ki6 k|of]hg v'n]sf sfuhft / cflwsfl/s cg'/f]wsf] cfwf/df
;6xL ;'ljwf pknJw u/fpg ;lsg]5 . ljb]zL d'b|fsf] ;|f]t gePsf] cj:yfdf o:tf]
;6xL cfjZos k/]df ;DalGwt lgofds lgsfo jf ;/sf/L lgsfosf]
:jLs[lt÷l;kmfl/;sf] cfwf/df dfq pknAw u/fpg ;lsg]5 .
-ª_ g]kfn ;/sf/sf ljleGg lgsfo ;/sf/L tyf cw{ ;/sf/L ;+3 ;+:yfx¿ / ljlwjt
btf{ ePsf g]kfnL ;+3 ;+:yf sDkgLx¿n] cfkm\gf kbflwsf/L tyf sd{rf/Lx¿nfO{
ef/tdf tflnd, uf]i7L, ;ef, ;]ldgf/ cflbdf k7fpg cfjZos kg]{ /sdsf] nflu
cflwsfl/s kqsf] cfwf/df ;6xL k|bfg ug{ ;lsg]5 .
-r_ g]kfn ;/sf/, ;f] cGt/utsf ljleGg lgsfo, ;/sf/L tyf cw{;/sf/L ;+3
;+:yfx¿, o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] ljleGg k|of]hg
-h:t}M dfnj:t' tyf ;]jf cfoft, lnh jf lnh kr]{h, ;b:otf z'Ns, ;]jf
e'QmfgL, dd{t, lj1fkg, ;km\6j]o/ v/Lb tyf ;]jf, 5kfO{, 8]d/]h, sfg"gL ;]jf,
k/fdz{ ;]jf, k|fljlws nufotsf ;]jf z'Ns_ sf] nflu k|of]hg k'li6 x'g] cfjZos
sfuhft ;lxt ef/tLo ¿k}ofFsf] ;6xL ;'ljwf dfu u/]df lgodfg';f/ nfUg] clu|d
s/ -TDS_ bflvnf u/]sf] k|df0f jf bflvnf ug]{ lnlvt k|ltj4tfsf] cfwf/df
k|rlnt Joj:yf adf]lhd ef/tl:yt Beneficiary nfO{ e'QmfgL ug]{ k|of]hgsf] nflu
;6xL ;'ljwf k|bfg ug{ ;lsg]5 . o:tf] ;6xL ;'ljwf JolQm ljz]ifsf] gfddf
k7fpg' k/]df o; ljefusf] :jLs[lt clgjfo{ ¿kdf lnPsf] x'g'kg]{5 .
-5_ kl/jTo{ ljb]zL d'b|fsf] cfˆg} ;|f]t ePsf g]kfnL ;+3;+:yf, sDkgL, kmd{x¿n] cfˆg}
ljb]zL d'b|f vftf vr{ x'g] u/L ef/tLo ¿k}ofFsf] ;6xL dfu u/]df dfly v08 -r_

39
 df plNnlvt k|of]hgsf nflu ;f]xL v08df plNnlvt k|lqmof k"/f u/L ;6xL ;'ljwf
k|bfg ug{ ;lsg]5 .
-h_ g]kfndf ljlwjt btf{ eO{ ljljw lsl;dsf Jofkf/ Joj;fo ug]{ Joj;foLx¿
-kmd{÷sDkgL÷;+:yf afx]s_ n] cfˆgf] Joj;foaf6 ePsf] gfkmf ef/t k7fpg
rfx]df ;DalGwt Joj;foLsf] cflwsfl/s lgj]bg ;fy b]xfosf sfuhftsf] lnO{
;6xL k|bfg ug{ ;lsg] 5 M
-!_ Jofkf/÷Joj;fo btf{ tyf sf/f]jf/ cg'dlt k|df0fkqsf] k|ltlnlk
-@_ Kofg÷Eof6 btf{ k|df0fkqsf] k|ltlnlk
-#_ ;DalGwt cfly{s jif{sf] s/ r'Qmf k|df0fkq
-$_ ;DalGwt Joj;foLsf] klxrfg v'Ng] k|df0fkqsf] k|ltlnlk
!=!!=# cGt/ a}+s tyf ljQLo ;+:yf ;DaGwL sf/f]jf/ Joj:yf M
-s_ a}+s÷ljQLo ;+:yfx¿ / o; a}+s aLr x'g] ef/tLo ¿k}+ofF vl/b ljqmL sf/f]jf/nfO{
;'rf¿ ¿kn] ;~rfng ug{ lgDgfg';f/sf] Joj:yf ul/Psf] 5 M–
-!_ Jofkfl/s tyf sf8{ sf/f]jf/sf] e'QmfgL lbgsf] lgldQ ef/tLo ?k}ofFsf]
df}Hbft sfod ug]{ k|of]hgsf nflu dfl;s sf/f]jf/sf] cfwf/df a}+s tyf
ljQLo ;+:yfx¿nfO{ cf};tdf Ps xKtfnfO{ cfjZos x'g] ef/tLo ?k}ofFsf]
;6xL ;'ljwf o; a}+ssf] a}lsË sfof{noaf6 pknJw u/fOg] 5 . o;
k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfx¿n] o;} kl/kq;fy ;+nUg
lj=lj=lg=ef=?=kmf=g+=! adf]lhdsf] ljj/0f e/L cfj]bg lbg' kg]{5 .
-@_ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] ef=¿= /sdfGt/ ug'{kbf{ Value Date eGbf
Ps sfo{ lbg (Working Day) cufl8 g} /sdfGt/sf] nflu o; a}+ssf] a}+lsË
sfof{ndf cfj]bg lbg' kg]{5 .
-#_ o;/L cg'/f]w k|fKt ePkl5 a}+lsË sfof{non] Value Date cufj} /sdfGt/sf]
Joj:yf ug'{ kg]{5 .
-$_ Value Date sf] lbg ;DalGwt a}+s÷ljQLo ;+:yfsf] vftfdf /sdfGt/ u/]sf]
/sd a/fa/sf] x'g] /sd a}+lsË sfof{non] k|rlnt lgodfg';f/ Debit ug'{
kg]{5 .
-%_ Value Date sf] lbg ;DalGwt a}+s÷ljQLo ;+:yfx¿sf] vftfdf kof{Kt
df}Hbft g/x]df Jofh ;lxt c;'n pk/ ug'{ kg]{5 .
-^_ a}+s÷ljQLo ;+:yfx¿n] o; a}+s;Fu ef/tLo ¿k}+ofF vl/b ubf{ ;j{;fwf/0f
;Fu lng] j§f b/sf] %) k|ltztsf b/n] a§f sld;g lng' kg]{5 .
-v_ g]kfnsf a}+s÷ljQLo ;+:yfx¿n] ef/tLo a}+sx¿df Bank Deposit sf] ¿kdf ef/tLo
¿k}ofF nufgL ug{ kfOg] 5}g .
-u_ a}+s÷ljQLo ;+:yfx¿n] rfx]df ef/tLo ¿k}ofFsf] cGt/ a}+s sf/f]jf/ / cGt/ a}+s
shf{ ;fk6L (Lending/Borrowing) sf/f]jf/ ug{ ;Sg]5g\ .
-3_ g]kfnL a}+s÷ljQLo ;+:yf pk/ lvlrPsf r]sx¿ ef/tLo a}+sx¿ dfkm{t ef/tLo
¿k}+ofFdf e'QmfgL x'g] u/L sn]S;gsf] nflu k]z x'g cfPsf] v08df ;6xL lbg kfOg]
5}g .
-ª_ gub ef=¿= lnO{ ;f]sf] ef=¿= 8«fkm\6 dfUg cfPdf To:tf] 8«fkm\6 hf/L ug{ kfOg]
5}g .

40
!=!!=$ ef/tdf l/Kofl6«ozg ug]{ Joj:yf M
-s_ g]kfndf sfo{ ug{ sfg"gtM :jLs[lt kfPsf ef/tLo aLdf sDkgLx¿n] vr{ eO{
afFsL /x]sf] /sd ef/t l/Kofl6«o;g ug{ rfx]df lj=lj=lg=ef=¿=kmf=g+=@ adf]lhdsf]
lgj]bg lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
-v_ g]kfndf sfo{ ug]{ jLdf sDkgLx¿n] k'gjL{df afktsf] /sd ef/tdf e'QmfgL ug'{
kbf{ b]xfosf sfuhftsf cfwf/df ;6xL lbg' kg]{5 M
-!_ ;DalGwt a}+s tyf ljQLo ;+:yfsf] gfddf hf/L ePsf] jLdf ;ldltsf]
;Ssn} l;kmfl/; kq
-@_ jLdf ;ldltn] l;kmfl/; u/]sf] /sdnfO{ k'li6 ug]{ ;DalGwt k'gjL{df
sDkgLx¿sf] 8]lj6÷q]ml86 gf]6, OGEjfO; h:tf sfuhft
-#_ e'QmfgL ug'{kg]{ /sdsf] Gross /sddf k|rlnt Joj:yf cg';f/ clu|d
cfos/ (TDS) bflvnf u/]sf] lg:;f
-u_ g]kfndf sfo{ ug{ ljlwjt :jLs[lt kfPsf ef/tLo Po/nfOG;sf] vr{ eO{ afFsL
/x]sf] /sd ef/tdf l/Kofl6«o;g ug{ rfx]df lj=lj=lg=ef=¿=kmf=g+=# adf]lhdsf]
lgj]bg lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5
-3_ ef/tLo k/Ljxg lgud, 6«fen, 6"/, 6]«lsË tyf a'lsË Ph]G;L;Fu ;Demf}tf÷;xsfo{
u/L oftfoftsf ljleGg ;fwg nufot ljljw e|d0fsf] nflu l6s6÷e|d0f Kofs]h
a'lsË ug{ ljlwjt :jLs[lt k|fKt u/]sf g]kfnL Ph]G;Lx¿n] plNnlvt k|of]hgsf]
nflu cflwsfl/s cg'/f]w u/L ;6xL dfu u/]df ;Demf}tf÷;xdlt / k|of]hg v'Ng]
sfuhft jf ljqmL÷a'lsË u/]sf] ljj/0f jf aLn÷aLhssf] cfwf/df ;DalGwt
kIfnfO{ e'QmfgL ug]{ k|of]hgsf] nflu ;6xL lbg ;lsg]5
!=!!=% ;j{;fwf/0f;Fu ef=¿=sf/f]jf/ ug]{ Joj:yf M
ef/tdf e|d0f, cWoog, cf}ifwf]krf/, tLy{ofqf cflb nufot Jojxfl/s k|of]hgsf nflu
gub÷8«fkm\6÷l6=l6÷d]=6«f=ljljw lsl;dsf sf8{ cflbsf] dfWodaf6 ;6xL k|bfg ubf{
;DalGwt JolQm;Fu ;+nUg lj=lj=lg= ef=¿=kmf=g+=^ sf] gd"gf adf]lhdsf] lgj]bgsf]
cfwf/df lgDgfg';f/ ;6xL k|bfg ug{ ;lsg]5 .
-s_ gub ef=¿= ;6xL dfu ePdf ef=¿=@%,)))÷– -ef=¿=kRrL; xhf/ dfq_ df
ga9fO{ lgj]bgsf] cfwf/df pknJw eP;Dd gub} klg lbg ;lsg]5 . a}+s÷ljQLo
;+:yfx¿n] o:tf] ;6xL lb+bf ;se/ gubsf] ;6[f plNnlvt cGo dfWodaf6 ;6xL
lbg k|f]T;fxg ug'{ kg]{5 . t/, cf}ifwf]krf/sf] xsdf g]kfndf dfGotf k|fKt /lhi68{
8fS6/x¿af6 l;kmfl/; ePsf] sfuhftx¿sf] cfwf/df cfjZostf / cf}lrTotf
x]/L clwstd ef=?=%),))).– -ef=?=krf; dfq_ ;Dd gubdf g} ;6xL ;'ljwf
k|bfg ug{ ;lsg] 5 .
-v_ ef=¿=@%,)))÷– eGbf a9L /sdsf] ;6xL dfu ePdf 8«fkm\6÷l6=l6÷d]=6«f=, q]ml86,
8]lj6 jf lk|k]8 sf8{ cflbsf] dfWodåf/f ;6xL lbg ;lsg]5 . t/, o;/L ef=¿=
;6xL lbFbf s] sfdsf] nflu ;f] /sd cfjZos ePsf] xf] k|df0f v'Ng] sfuhft
;lxt Joxf]/f v'n]sf] cfj]bg lng' kg]{5 .
-u_ o; bkmf adf]lhd ;6xL ;'ljwf k|bfg ubf{ Ps JolQmsf] gfddf Pp6f dfq ;6xL
;'ljwf k|bfg ug'{ kg]{5 . kl5 k|df0f k]z ug]{ zt{df ;6xL k|bfg u/]sf] cj:yfdf
klxn] k|bfg ePsf] ;6xL ;'ljwfsf] k|dfl0ft sfuhft k|fKt eP kl5 dfq csf]{
;6xL ;'ljwf k|bfg ug{' kg]{5 .

41
 -3_ dfly v08 -v_ df pNn]v ul/Psf] k|dfl0ft sfuhftsf] ¿kdf e|d0f tLy{ofqf
cflbsf] nflu hf/L ePsf] l6s6 a'lsË jf ;f] ;DaGwL a|f];/ jf cGo sfuhftsf]
k|ltlnlk lng' kg]{5 . cWoogsf] xsdf ;f]sf nflu ;DalGwt z}lIfs ;+:yfaf6 hf/L
ePsf] kq jf a|f];/ jf cWoog k|of]hg k'li6 x'g] sfuhft / lzIf0f z'Nsdf
k|rlnt lgodfg';f/sf] s/ bflvnf u/]sf] lg:;f lnO{ To:tf] z'Ns ;DalGwt lzIf0f
;:yfsf] gfddf tyf lgjf{x vr{ ;DalGwt lzIf0f ;+:yfn] l;kmfl/; u/] adf]lhd
ljBfyL{sf] gfddf a}+ls+u pks/0f dfkm{t ;6xL pknAw u/fpg' kg]{5 .
cf}ifwf]krf/sf] nflu lrlsT;sn] u/]sf] l;kmfl/;, pkrf/ u/fpg] ;+:yfdf lnPsf]
Appointment jf ;f] c:ktfnaf6 pknAw u/fPsf] cg'dflgt nfut / pkrf/
k|of]hg k|i6 x'g] cGo sfuhft k|df0fsf] ¿kdf lnO{ ;DalGwt c:ktfnsf] gfddf
a}+lsu+ pks/0f dfkm{t ;6xL lbg ;lsg]5 . ;fy}, ;6xL dfu ug]{ kIfn] sfuhft
pknAw u/fpg ;S5 eGg]df a}+s tyf ljQLo ;+:yf ljZj:t ePdf aLn ekf{O{
nufotsf cfjZos sfuhft lglZrt cjwLleq pknAw u/fpg] zt{df ;d]t
;6xL pknAw u/fpg ;Sg]5 . ef/tdf cWoog, pkrf/df hfg] JolQm :jod\
pkl:yt x'g g;Sg] cj:yfdf To:tf JolQmx¿sf] nflu rflxg] ;6xL lghsf]
glhssf] gft]bf/, ;+/Ifs jf s'¿jfsf] gfddf ;d]t lbg ;lsg]5 .
-ª_ o; bkmfdf cGoq h];'s} s'/f n]lvPsf] ePtfklg q]ml86 sf8{, 8]la6 sf8{, lk|k]8
sf8{, P=l6=Pd= sf8{, cflbsf dfWodaf6 ;6xL k|bfg ubf{ b]xfo adf]lhd ug'{ kg]{5 M
-!_ dfly plNnlvt s'g} klg lsl;dsf sf8{x¿ ;DalGwt JolQmsf] cfˆgf] a}+sdf
/x]sf] vftfaf6} vr{ x'g] u/L dfq hf/L ug'{ kg]{ 5 .
-@_ a}+s, ljQLo ;+:yfn] cf–cfk\mgf cfGtl/s Joj:yf cg'¿k sf8{ hf/L ubf{
b]xfosf zt{x¿ clgjfo{ /fVg' kg]{ 5 .
-c_ tf]lsPsf] ;Ldf / Joj:yf adf]lhd dfq ef=¿= vr{ ug{ kfOg]
-cf_ k'FhLut sf/f]jf/sf] nflu vr{ ug{ gkfOg]
-O_ dfn;fdfg vl/b tyf ;]jf pkof]u afkt KjfO06 ckm ;]n dfk{mt vr{
ePsf] /sdsf] aLn aLhs nufot cfjZos ljj/0f dfu ug{ ;lsg] /
o;/L dfu ePsf sfuhft nufotsf ljj/0f sf8{ xf]N8/n] ;DalGwt
a}+snfO{ pknJw u/fpg' kg]{
-O{_ tf]lsPsf] ;Ldf zt{ / Joj:yfsf] k|lts'n x'g] u/L vr{ ul/Psf] kfOPdf
hf/L ePsf] sf8{af6 sf/f]jf/ ug{ h'g;'s} avt /f]s nufpg ;lsg] /
o:tf] sf/f]jf/ ug]{x¿sf] ljj/0f g]kfn /fi6« a}+sdf pknJw u/fO{
cfjZos sf/jfxL ;d]t ug{ ;lsg]
-p_ ef=?= ;6xLsf] nflu hf/L x'g] sf8{ / sld;g /sdsf] lx;fa ldnfg
kl/jTo{ ljb]zL d'b|fdf ug{ kfOg] 5}g .
-#_ lgoldt¿kdf k|To]s dxLgf ef=¿=! nfv lemSg] JolQmx¿ klxrfg u/L
vr{sf] cf}lrTo k'li6 gePdf jf z+sf:kb b]lvPdf To:tf JolQmsf] vftf tyf
sf8{af6 x'g;Sg] sf/f]jf/ /f]Ssf u/L o; ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-$_ Ps lbgdf a9Ldf ef=¿=!% xhf/ / k|lt dlxgf ef=¿=! nfv ;Dd dfq gub
lemSg ;lsg] 5 .
-%_ o; bkmf adf]lhd lgwf{l/t sfuhftsf] cfwf/df pknAw u/fOg] yk ;6xL
;'ljwfsf] /sd ;d]t sf8{sf] ;Ldfdf yk ug{ ;lsg] 5 .

42
 -^_ ef/tdf Credit, Debit tyf Prepaid Cards nufot Electronic card sf]
dfWodaf6 Point of Sale (POS) jf cGo ljB'tLo dfWod dfkm{t a:t' tyf
;]jf vl/b ubf{ ul/g] e'QmfgLsf] xsdf Ps} k6s jf k6sk6s u/L dfl;s
ef=?= ! nfv;Dd dfq e'QmfgL ug{ ;lsg]5 . t/, xf]6n, xl:k6n / cf}iflw
k;ndf ul/g] e'QmfgLsf] xsdf pk/f]Qm ;Ldf nfu' x'g] 5}g .
-r_ Ohfhtkqk|fKt ;a} lgsfox¿n] gub ef/tLo ?k}ofF vl/b laqmL sf/f]jf/ ubf{
O=k|f=kl/kq ;+Vof @& sf] bkmf @ df ePsf] Joj:yf cg';f/ ef/tLo ?k}Fof ;6xL
/l;b Indian Currency Purchase Receipt (ICPR) tyf laqmL ubf{ Indian Currency
Sales Receipt (ICSR) hf/L ug{'kg]{5 . ;fy}, pQm kl/kqdf ePsf cGo
Joj:yfx¿sf] ;d]t kfngf ug{'kg]{5 .
!=!!=^ ef=¿= @)), %)), !))) / @))) b/sf gf]6x¿sf] ;DaGwdf M
-s_ -!_ ef/t ;/sf/ tyf ef/tLo l/ha{ a}+sn] ( gf]e]Da/ @)!^ ;Dd rngrlNtdf
/x]sf ef=?=%)) / !))) b/sf gf]6x¿ rngrNtLaf6 x6fPsf] x'Fbf To:tf
ef=?= %)) / !))) b/sf gf]6sf] sf/f]jf/ ug{ / xfn ef/tdf rngrlNtdf
/x]sf gofF ef=?= @)), %)) / @))) b/sf gf]6 ;fydf /fVg, cf];f/ k;f/
ug{ / sf/f]jf/ ug{ kfOg] 5}g .
-@_ ef=?=!)) / ;f]eGbf sd b/sf ef/tLo gf]6 tyf d'b|f k|rlnt Joj:yf
adf]lhd Nofpg n}hfg tyf ;6xL ug{ ;lsg]5 .
-#_ g]kfnL gful/sn] ef/tLo ?k}ofF ef/t afx]s cGo d'n'sdf n}hfg jf cGo
d'n'saf6 g]kfn Nofpg kfOg] 5}g .
-v_ g]kfnL / ef/tLo gful/sx¿;Fu afx]s cGo d'n'ssf gful/s;Fu a}+s÷ljQLo ;+:yf
nufot Ohfhtkqk|fKt cGo lgsfox¿n] ef/tLo ¿k}ofFsf] gf]6, 8«fkm\6 cflbsf]
vl/b tyf l6=l6=sf] e'QmfgL / ef/tLo ¿k}ofFsf] qm]l86 sf8{ cGtu{t s'g} sf/f]jf/
ug{ kfOg] 5}g .
-u_ ef/tl:yt jLdf sDkgLsf] jLdf kf]ln;L vl/b ug]{ tyf ;f]sf] lk|ldod e'QmfgL ug]{,
ef/tLo sDkgLn] hf/L u/]sf] z]o/df nufgL ug]{, ef/tdf 3/hUuf v/Lb ug]{ h:tf
k'FhLut k|s[ltsf sf/f]jf/ k|of]hgsf] nflu ;6xL ;'ljwf k|bfg ug{ kfOg] 5}g .
-3_ ef/tl:yt a}+s tyf ljQLo ;+:yf Pjd\ a}lsË sfo{ ug]{ ;xsf/L ;+:yfsf] gfddf
s'g} k|sf/sf] vftf vf]Ng jf To:t} k|of]hgsf nflu e'QmfgL ug{ ;6xL ;'ljwf k|bfg
ug{ kfOg] 5}g .
-ª_ o; a}+saf6 :jLs[lt k|bfg ePsf] cj:yfdf afx]s C0fsf] ;fFjf Jofh, d'gfkmf,
nfef+z cflb e'QmfgL ug]{ k|of]hgsf] nflu ;6xL ;'ljwf k|bfg ug{ kfOg] 5}g .
-r_ k|rlnt sfg"gn] lgif]w u/]sf sfo{df vr{ x'g] u/L ;6xL ;'ljwf k|bfg ug{ kfOg]
5}g .
!=!!=& ef/tdf Nostro vftf ;DaGwL Joj:yf M–
-s_ o; a}+ssf lhNnfl:yt sfof{nox¿n] ;LdfjtL{ ef/tLo If]qdf cjl:yt ef/tLo
jfl0fHo a}+sx¿df Nostro vftf vf]Ng] / oL sfof{nox¿n] a}+s tyf ljQLo ;+:yf
Pjd\ dlgr]~h/nfO{ pknJw u/fpg] ef/tLo ¿k}ofF Nostro vftf vr{ x'g] u/L
r]s÷6«fG;km/ cflbsf] dfWodaf6 pknJw u/fpg] tyf ;j{;fwf/0fnfO{ pknJw
u/fpg] ;6xL ;'ljwf ;d]t ;s];Dd r]ssf] dfWodaf6 pknJw u/fO{ ef/tLo
¿k}ofFsf] gub sf/f]jf/nfO{ sd ub}{ n}hfg' kg]{ 5 .

43
 -v_ ;LdfjtL{ If]qdf /x]sf a}+ssf sfof{nox¿n] klg ;f] If]qdf /x]sf ef/tLo jfl0fHo
a}+sx¿df To:tf] Nostro vftf vf]nL cf-cfkm\gf u|fxs tyf ;j{;fwf/0fnfO{ ljBdfg
Joj:yf cg';f/ pknJw u/fpg] ;6xL ;'ljwf ;f]xL vftf vr{ x'g] u/L pknJw
u/fpg] Joj:yf ldnfO{ ef/tLo ¿k}ofFsf] gub sf/f]jf/nfO{ sd ub}{ n}hfg' kg]{ 5 .
-u_ ef/tLo ;LdfjtL{ If]qdf Nostro vftf vf]Ng a}+s tyf ljQLo ;+:yf Pjd\
dlgr]~h/x¿nfO{ cfjZos kg]{ l;kmfl/; b]xfosf zt{ /fvL o; a}+saf6 pknJw
u/fO{ Nostro vftf vf]Ng lbg ;lsg] 5 .
-!_ pQm vftfdf o; a}+sn] r]s÷6«fG;km/ cflbsf dfWodaf6 pknJw u/fPsf]
/sd dfq hDdf ug{ kfOg] 5 .
-@_ ljBdfg Joj:yf cg';f/ ;j{;fwf/0fnfO{ pknJw u/fpg] ef/tLo ¿k}ofF
;6xL ;'ljwf ;f]xL vftf vr{ x'g] u/L ;s];Dd r]ssf] dfWodaf6 pknJw
u/fpg' kg]{5 .
-#_ pQm vftfsf] a}+s :6]6d]06 dfl;s ¿kdf o; a}+sdf k]z ug'{ kg]{5 .
-$_ gub NofpFbfsf] 9'jfgL, ;'/Iff, aLdf cflbsf] Joj:yf cfk}mn] ug'{ kg]{5 .
-3_ a}+s, ljQLo ;+:yf tyf dlgr]~h/x¿nfO{ Nostro vftf vf]Ng cfjZos kg]{
l;kmfl/; o; a}+ssf] s]Gb|Lo sfof{no nufot lhNnfl:yt sfof{noaf6 pknAw
u/fOg] 5 .
!=!!=* sfuhft ;'/lIft /fVg' kg]{ M
o; kl/kq adf]lhd Jofkfl/s sf/f]jf/ Pjd\ ;6xL ;'ljwf k|bfg ubf{ lnOPsf k|dfl0ft
sfuhftx¿ o; a}+saf6 lg/LIf0f x'Fbf tyf k|rlnt sfg"g adf]lhd hfFra'em ug]{
clwsf/Laf6 hfFra'em x'Fbfsf avt b]vfpg ;Sg] u/L ;'/lIft /fVg' kg]{5 .
!=!!=( ef=?= sf/f]jf/sf] lj=lj=lg= kmf/fd k]z ug]{ Joj:yf M
-s_ o; a}+ssf pkTosf aflx/l:yt sfof{nox¿n] cfˆgf] sfof{no / cfˆgf] sfo{If]q
cGtu{tsf dlgr]~h/ dfk{mt ePsf] sf/f]jf/ ljj/0f PsLs[t u/L o; a}+ssf] a}+lsË
sfof{nonfO{ pknJw u/fpg' kg]{5 .
-v_ o; a}+ssf] a}lsË sfof{non] pkTosf aflx/l:yt sfof{nox¿n] pknJw u/fPsf]
tYof+s PsLs[t u/L o; ljefunfO{ pknJw u/fpg' kg]{ 5 .
u_ a}+s tyf ljQLo ;+:yfx¿n] cfkm\gf ;Dk"0f{ sfof{nox¿n] u/]sf ;Dk"0f{ ef/tLo
¿k}ofF ;DaGwL sf/f]jf/sf] dfl;s ljj/0f PsLs[t u/L o; ljefunfO{ k|To]s dlxgf
;dfKt ePsf] !% lbg leq lj=lj=lg=ef=¿=kmf=g+=$ / % adf]lhd pknJw u/fpg'
kg]{5 .
-3_ o; a}+ssf] zf]wgfGt/ dxfzfvfsf] k|of]hgsf] nflu pknJw u/fpg] u/]sf]
tYof+sx¿ oyfjt ¿kd} pknJw u/fpg' kg]{5 .
!=!!=!) ef/taf6 lnPsf] ;]jfsf] ;6xL :jLs[lt k|bfg ubf{ g]kfn ;/sf/nfO{ e'StfgL ug{'kg]{
clu|d cfos/ (TDS), /fhZj nufotsf /sd o; a}+sn] k|sfzg u/]sf] ef/tLo ?k}ofFsf]
ljqmLb/sf] cfwf/df u0fgf u/L bflvnf ug{'kg]{5 .
!=!@ 8«fˆ6 l6=l6=, DAP, DAA / k|tLtkq, nufotsf dfWodaf6 dfn;fdfg cfoft ubf{ To:tf]
sf/f]jf/df sf/f]jf/sf] e'StfgLsf] dfWod -Mode of Payment_ ;f]xL cg'?k s'g} Pp6f dfq x'g'kg]{5 .
pk/f]Qmfg';f/ clu|d e'StfgL k7fpFbf s'g} Pp6f pks/0f 5gf}6 ug{'kg]{5 .
!=!# g]kfn ;/sf/sf ljsf; cfof]hgf ;~rfng ug]{ ;/sf/L lgsfon] :jLs[t ;]jf vl/bsf nflu
k|tLtkq vf]Nbf ;DalGwt lgsfosf] cg'/f]w kq ;lxt lgj]bg k|fKt ePdf o; a}+ssf] :jLs[lt lng'
kg]{ 5}g . o;/L vf]lnPsf] k|tLtkqsf] hfgsf/L o; ljefunfO{ lbg'kg]{5 .
44
!=!$ nufgL jf]8{af6 /fli6«o dxTjsf] cfof]hgfsf] ?kdf klxrfg ePsf] / xfn lgdf{0f z'? ePsf] c?0f
t];|f] hnljB't cfof]hgfsf] nflu PDA df pNn]v eP adf]lhd cfof]hgfsf] ljsf;stf{ SJVN-
Arun -3 Power development company n] k/fdz{bftf÷lgdf{0fstf{ 7]s]bf/nfO{ lbg' kg]{ e'QmfgLsf]
;6xL ;'ljwf k|bfg ug'{kbf{ ljsf;stf{ sDkgLaf6 sfo{;Dkfbg osLg tyf nufgL jf]8{sf]
sfof{noaf6 l;kmfl/; eO{ cfPsf] cfwf/df tkl;ndf pNn]lvt sfuhftx¿sf] k/LIf0f u/L jfl0fHo
a}+sx¿n] 7]Ssf /sdsf] ;Ldf ggf£g] u/L l;w} ef/tLo ?k}ofFsf] ;6xL ;'ljwf k|bfg ug{ ;Sg]5g\ .
o;/L a}+sn] ;6xL ;'ljwf pknAw u/fpFbf ;f]sf] hfgsf/L nufgL jf]8{sf] sfof{no / o; ljefunfO{
lbg'kg]{5 .
tkl;nM
!=cfof]hgf ljsf;stf{ SJVN- Arun -3 Power development company af6 sfo{ ;Dkfbg ePsf]
Joxf]/fsf] kq .
@=nufgL jf]8{sf] sfof{nosf] l;kmfl/; kq .
#=e'QmfgL jfkt lgodfg';f/ ltg'{kg]{ s/ lt/]sf] k|df0f .
$=7]Ssf s'n /sdsf] ;Ldfleq /x]sf] k|df0f .

45
 cg';"rL !=!
-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=! sf] -v_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+= #
l;=g+= ldlt M
========================== a}+s
=========================zfvf .
ljifoM k|tLtkq vf]n]sf] ljj/0f .
>L Jo:yfksHo"
s[kof lgDg ljj/0f adf]lhdsf] cfoft k|tLtkq ======================= ljqm]tf÷pTkfbgstf{ kmd{sf] gfddf -s_
vf]nL lbg'x'g -v_ ;+zf]wg -u_ /2 ul/lbg' x'g cg'/f]w ub{5' .
!= vf]lng] k|tLtkq ;DaGwL ljj/0f M
-s_ k|tLtkq vf]lng] s'n ljb]zL d'b|f /sd M
-v_ ;fdfg rnfg x'g] b]z M
-u_ ;fdfg cfoft x'g] eG;f/ k|j]z ljGb' M
@= ;fdfgsf] ljj/0f
cfoft ul/g] ;fdfgsf] gfd xfdf]{lgs sf]8 g+= kl/df0f d"No -lj=d'=/sd_

==========================
lgj]bssf] b:tvt
;+zf]wg tyf /2sf] xsdf M
!= k|tLtkq gDa/ kmd{sf] gfd M
@= ;+zf]wg ug'{kg]{ j'Fbfx¿ 7]Uffgf M
-s_ cfos/ btf{ gDa/
-v_
+;DalGwt a}+sn] eg'{kg]{ ljj/0f
!= cfoft k|tLtkq gDa/ @= vf]n]sf] ldlt -O=;+=df_
#= axfnL ldlt $= k|tLtkq vf]n]sf] /sd -lj=d'=df_
%= e'QmfgLsf] ;|f]t M -s_ a}+ssf] df}Hbftaf6
-v_ cfoftstf{sf] ljb]zL d'b|f vftfaf6
^= ljlgdo b/ M &= P8efOlhË a}+ssf] gfd M
*= k|tLtkqsf] e'QmfgL Joj:yf M -s_ ;fO6 -v_ o";fG; -slt cjlwsf]_
pko{'Qm ljj/0f adf]lhd lgodfg';f/ cfoft k|tLtkq -s_ vf]n]sf] -v_ ;+zf]wg -u_ /2 u/]sf] Joxf]/f
k|dfl0ft ub{5' .

clVtof/ k|fKt clwsf/Lsf] b:tvt

a}+ssf] 5fk M

46
 cg';"rL !=@

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=$ sf] -s_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+=$
==========================
=========================zfvf
l;=g+= ldlt M
==========================
==========================
==========================.
ljifoM k}7f/Lsf] e'QmfgL k|df0fkq .
dxfzo,
lgDg ljj/0f adf]lhdsf ;fdfgsf] k}7f/Lsf] nflu d]zz{ >L============================= n] o; a}+saf6 lgDgfg';f/
-s_ e'QmfgL u/L -v_ qm]l86 ;'ljwf -o';fG; k|tLtkq_ cGtu{t sfuhft 5'6fpg' ePsf] Joxf]/f k|dfl0ft ub{5' .
!= cfoft k|tLtkq÷l8=P=kL÷l8=P=P= gDa/ @= k|tLtkq vf]n]sf]÷ l8=P=kL÷l8=P=P=k|fKt ePsf] lj=d'=/sd
#= e'QmfgL ul/Psf] lj=d'=/sd $= e'QmfgL ul/Psf] ldlt
%= qm]l86 ;'ljwf cGtu{tsf] lj=d'=/sd ^= ljlgdo b/
&= e'QmfgLsf] ;|f]t M -s_ a}+ssf] df}Hbftaf6 -v_ cfoftstf{sf] lj=d'= vftfaf6
*= ;fdfgsf] ljj/0f M
e'QmfgL ul/Psf] ;fdfgsf] ljj/0f xfdf]{lgs sf]8 g+= kl/df0f e'QmfgL /sd -lj=d'=_

clVtof/ k|fKt clwsf/Lsf] b:tvt

5fk M
b|i6JoM
l8=P=lk=eGgfn] Documents Against Payment nfO{ hgfpF5 .
l8=P=P= eGgfn] Document Against Acceptance eGg] hgfpF5 .

eG;f/ k|of]hgsf] nflu

dfly plNnlvt ljj/0f cg';f/sf] d"No ljb]zL d'b|f =================================== sf] hDdf
======================================== kl/df0fsf] =========================================================== ;fdfgx¿ ldlt
============================ sf] eG;f/ /l;b g+= =============== af6 o; eG;f/ sfof{noaf6 5'6fO nu]sf] k|dfl0ft ub{5f}F+ .

eG;f/ clws[tsf] b:tvt

eG;f/ clws[tsf] gfd M
5fk

gf]6 M -s_ klxnf] @ k|lt eG;f/ k|of]hgsf] nflu -eG;f/ sfof{noaf6 k|dfl0ft ul/;s]kl5 ! k|lt ;DalGwt
a}+sdf g} a'emfpg' kg]{ _ .
-v_ t];|f] k|lt g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefu, afn'jf6f/df k7fpg' kg]{ .
-u_ rf}yf] k|lt ;DalGwt a}+sdf clen]v /fVg' kg]{ .

47
 cg';"rL !=#
-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=$ -v_ sf] -&_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+=$-3_
ldlt M
=======================
===================== zfvf
qm]l86 ;'ljwf -Usance k|tLtkq_ cGt/ut e'QmfgL u/]sf] k|df0fkq

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df8f}+ .

dxfzo,
tn plNnlvt cfoftstf{n] qm]l86 ;'ljwf -Usance k|tLtkq_ cGt/ut vf]n]sf] k|tLtkqaf6
ldlt ============================ df 5'6fPsf] Document sf] e'QmfgL lgDg adf]lhd ePsf] Aoxf]/f k|dfl0ft
ub{5' .

!= cfoftstf{sf] gfd M
@= k|tLtkq g+= M
#= k|tLtkq vf]Nbfsf] ldlt M
$= k|tLtkq vf]Nbfsf] /sd M
%= e'QmfgL ul/Psf] lj=d'= /sd M
^= e'QmfgL ldlt M
&= ljlgdo b/ M
===========================================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

48
 cg';"rL !=$

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=!@ sf] -5_ sf] k|of]hgsf nflu_
kl/jTo{ ljb]zL d'b|fdf ;fdfg cfoft ug]{ u/L vf]lnPsf k|tLtkqx¿sf] ;fKtflxs ljj/0f

ljj/0f cfoft x'g] j:t'

vf]n]sf] k|tLtkq cfoft j]lglkml;o/L pTkfbg rnfg

l;=g+= Pn=;L=g+ gfd kl/df0f d"No s'g} ;+zf]wg eP
ldlt sf] Dofb stf{sf] gfd sf] gfd ePsf] b]z ePsf] b]z

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

49
 cg';"rL !=%

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=@ sf] -3_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= #-v_

ldlt M

========================== a}+s
=========================zfvf .

ljifoM gub÷8«fk\m6÷l6=l6= ;6xL ;'ljwf .

>L Joj:yfksHo",
o; kmd{÷sDkgLnfO{ lgDg ;fdfg tftf]kfgL eG;f/ ljGb'dfkm{t rLgsf] :jzfl;t If]q
ltAataf6 cfoft ug'{kg]{ ePsf] / ;f]sf] e'QmfgL gub÷8«fk\m6÷l6=l6=sf] dfWodaf6 ug'{kg]{ ePsf] x'Fbf s[kof
lgDgfg';f/ gub ljb]zL d'b|f÷8«fk\m6÷l6=l6= ;6xL ;'ljwf pknJw u/fO{ lbg'x'g cg'/f]w ub{5' . pko{'Qm ;6xL
cg';f/sf] j:t' cfoft u/L ;f]sf] lg:;f () lbgleq k]z ug]{5' .

!= j:t'sf] gfd M

@= kl/df0f M

#= ljb]zL d'b|f /sd M

$= e'QmfgL kfpg] kmd{÷sDkgLsf] gfd 7]ufgf M

-8«fk\m6÷l6=l6=sf] xsdf dfq nfu' x'g]_

lgj]bs,

cflwsfl/s b:tvt
-cfoftstf{ kmd{÷sDkgLsf] gfd / 5fk_

gf]6M cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No s'n d"Noaf/] lj:t[t / 5'§f5'§} ljj/0f
clgjfo{ ?kn] pNn]v ePsf] x'g'kg]{5 .

50
 cg';"rL !=^

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=@ sf] -3_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+=$ -v_
=== === === === === a}+s
=== === === === == zfvf
ldlt M

g]kfn ;/sf/
tftf]kfgL eG;f/ sfof{no
tftf]kfgL .

ljifo M– gub÷8«fkm\6÷l6=l6= ;6xL ;'ljwf .

lgDg ljj/0f adf]lhdsf] ;fdfgsf] k}7f/Lsf] nflu d]zz{ >L === === === === nfO{ o; a}+s÷ljQLo
;+:yfaf6 lgDgfg';f/sf] ljb]zL d'b|f gub÷ 8«fkm\6÷l6=l6= k|bfg ul/Psf] Joxf]/f k|dfl0ft ul/Psf] 5 .
s|=;+= cfoft ul/g] ;fdfgsf] ljj/0f xf/df]lgs sf]8 gDj/ kl/df0f ;6xL lnPsf] s'n lj=d'=
/sd

ejbLo,

ljj/0f tof/ ug]{sf] b:tvt clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M
5fk
gf]6M cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No, s'n d"Noaf/] lj:t[t / k|dfl0ft
ljj/0f clgjfo{ ?kn] pNn]v ug'{kg]{5 . o; k[i7df gc6fPsf] v08df k5fl8sf] k[i7 k|of]u ug'{kg]{5 .
-------------------------------------------------------------------------------------------------------------------
eG;f/ k|of]hgsf] nflu
dfly pNn]lvt ljj/0f cg';f/sf] d"No ljb]zL d'b|f= ================ sf] hDdf ================== kl/df0fsf]
================== ;fdfgx¿ ldlt ===================== sf] eG;f/ /l;b g+= ================= af6 o; eG;f/
sfof{noaf6 5'6fO{ nu]sf] k|dfl0ft ub{5f}F+ .

eG;f/ clws[tsf] b:tvt / 5fk

--------------------------------------
gf]6M -s_ klxnf] @ k|lt eG;f/ k|of]hgsf] nflu -eG;f/ sfof{noaf6 k|dfl0ft ul/;s]kl5 ! k|lt ;DalGwt a}+s÷ljQLo
;+:yfdf g} a'emfpg'kg]{
-v_ t];|f] k|lt ;DalGwt a}+s÷ljQLo ;+:yfdf clen]v /fVg'kg]{ .

51
 cg';"rL !=&

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=% sf] k|of]hgsf] nflu_

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df8f} .

ljifoM– ljj/0f k7fPsf] .

dxfzo,
To; ljefusf] O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=% sf]] Joj:yf cGt/ut tftf]kfgL eG;f/ gfsf
dfkm{t ltAataf6 cfoft ug{sf] nflu k|bfg ul/Psf] gub ljb]zL d'b|f ;6xL / a}+s 8«fk\m6÷l6=l6=sf] ljj/0f
lgDgfg';f/ ePsf] Joxf]/f cg'/f]w 5 .

-cd]l/sL 8n/df_
cjlw gub ljb]zL d'b|f 8«fk\m6÷l6=l6= hDdf

b]lv ;Dd lgj]bs ;+Vof /sd lgj]bs ;+Vof /sd lgj]bs ;+Vof /sd

ejbLo,

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

52
 cg';"rL !=*
-O=k|f= kl/kq ;+Vof–! sf] bkmf !=&=!# sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+=# -s_
ldlt M
=== === === === ===
=== === === === == zfvf .
ljifo M– 8«fkm\6÷l6=l6= ;6xL ;'ljwf .
>L Joj:yfksHo",
o; kmd{÷sDkgLnfO{ lgDg ;fdfg cfoft ug'{kg]{ ePsf] / ;f] sf] e'QmfgL k|tLtkqsf] dfWodaf6
geO{sg 8«fkm\6÷l6=l6= sf] dfWodaf6 ug'{kg]{ x'Fbf s[kof lgDg ljj/0f adf]lhdsf] ljqm]tf÷
pTkfbgstf{÷kmd{÷sDkgLsf] gfddf lgDgfg';f/ ljb]zL d'b|f ;6xL ;'ljwf pknAw u/fO{ lbg'x'g cg'/f]w ub{5'
. pko{'Qm ;6xL cg';f/sf] j:t' cfoft u/L ;f] sf] lg:;f Pjd\ o;sf] nflu k|fKt Airwaybill/Shipment/
Transport Document sf] k|ltlnlk () -gJj]_ lbgleq k]z ug]{5' . pko{'Qm dfnj:t' cfoft u/L g;s]sf]
Joxf]/f ;d]t cg'/f]w ub{5' . ;fy}, ;f] Applicant åf/f cGo a}+s dfkm{t ;f]xL Beneficiary nfO{ kl5Nnf] ;ft
sfo{lbgleq 8«fˆ6÷l6=l6 af6 /sd gk7fPsf] / ;f]xL Beneficiary af6 8«fˆ6÷l6=l6 cGtu{tsf] dfn;fdfg
Shipment x'g afFsL g/x]sf] :j3f]if0ff ub{5' .

!= j:t'sf] gfd M

@= kl/df0f M

#= lj=d'= /sd M

$= e'QmfgL kfpg] laqm]tf÷pTkfbgstf{÷kmd{÷sDkgLsf] gfd 7]ufgf M

%= k|tLtkq -LC_ vf]Ng g;Sg'sf] sf/0f M

lgj]bs,

cflwsfl/s b:tvt =========================

-cfoftstf{ kmd{÷sDkgLsf] gfd / 5fk_

53
 cg';"rL !=(

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=&=!# sf] k|of]hgsf] nflu_

lj=lj=lg=kmf=g+=$ -s_
=== === === === ===
=== === === === == zfvf
ldlt M
g]kfn ;/sf/
========================= eG;f/ sfof{no
======================================= .
ljifo M– 8«fkm\6÷l6=l6= ;6xL ;'ljwf .

lgDg ljj/0f adf]lhdsf] ;fdfgsf] k}7f/Lsf] nflu >L === === === === nfO{ o; a}+s÷ljQLo ;+:yfaf6
lgDgfg';f/sf] ljb]zL d'b|fsf] 8«fkm\6÷l6=l6= k|bfg ul/Psf] Joxf]/f k|dfl0ft ul/Psf] 5 . ;fy}, cfoftstf{n]
pQm j:t' Po/j]÷l;kd]06÷6«fG;kf]6{ aLn hf/L u/fO{ 9'jfgL ug]{ Joxf]/f klg cg'/f]w 5 . o; ;DaGwL k|f]kmdf{
OGEjfO;sf] k|ltlnlk o;};fy ;+nUg 5 . ;fy} dfly pNn]lvt 8«fkm\6÷l6=l6= sf] ldlt eGbf cufl8 g} g]kfn
lelq;s]sf] dfnj:t'x¿sf] cfoftsf] nflu of] kmf/fd k|of]u ug{ gldNg] Joxf]/f klg cg'/f]w 5 .
xfdf]{lgs sf]8
l;=g+= cfoft ul/g] ;fdfgsf] ljj/0f kl/df0f ;6xL lnPsf] s'n lj=d'= /sd
gDa/

ejbLo,
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M
ljj/0f tof/ ug]{sf] b:tvt
--------------------------------------------------------------------------------------------------------------------
eG;f/ k|of]hgsf] nflu
dfly pNn]lvt ljj/0f cg';f/sf] d"No lj=d'= ================ sf] hDdf ================== kl/df0fsf]
==================== ;fdfgx¿ ldlt ===================== sf] eG;f/ /l;b g+= ================= af6 o; eG;f/
sfof{noaf6 5'6fO{ nu]sf] k|dfl0ft ub{5fF}+ .

-------------------------------
-
eG;f/ clws[tsf] b:tvt / 5fk

gf]6M -s_ klxnf] @ k|lt eG;f/ k|of]hgsf] nflu -eG;f/ sfof{noaf6 k|dfl0ft ul/;s]kl5 ! k|lt ;DalGwt
a}+s÷ljQLo ;+:yfdf g} a'emfpg'kg]{_
-v_ t];|f] k|lt ;DalGwt a}+s÷ljQLo ;+:yfdf clen]v /fVg'kg]{ .
54
 cg';"rL !=!)

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=! -s_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+=$ -u_
a}+s÷ljQLo ;+:yfsf] gfd
====================7]ufgf

ldlt M
g]kfn ;/sf/
=================eG;f/ sfof{no
=======================================.
ljifo M– k|tLtkq, 8«fkm\6, l6=l6=, ;6xL ;'ljwf -ef=¿=_ .
dxfzo,
lgDg ljj/0f adf]lhdsf] ;fdfgsf] k}7f/Lsf] nflu d];;{============================ nfO{ o; a}+s÷ljQLo
;+:yfaf6 lgDgfg';f/sf] ef=¿= k|tLtkq, 8«fkm\6, l6=l6=gDa/========af6 k|bfg ul/Psf] Joxf]/f k|dfl0ft ul/Psf]
5.
xfdf]{lgs sf]8
l;=g+= cfoft ul/g] ;fdfgsf] ljj/0f kl/df0f ;6xL lnPsf] s'n ef=¿= /sd
gDa/

ejbLo,
ljj/0f tof/ ug]{sf] b:tvtM
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M
gf]6 M– cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No, s'n d"Noaf/] lj:t[t / k|dfl0ft
ljj/0f clgjfo{ ¿kn] pNn]v ug'{ kg]{5 . o; k[i7df gc6fPsf] v08df k5fl8sf] k[i7 k|of]u ug'{ kg]{5 .
eG;f/ k|of]hgsf] nflu
dfly pNn]lvt ljj/0f cg';f/sf] d"No ef=¿= ============================== sf] hDdf======================== kl/df0fsf]
========================= ;fdfgx¿ ldlt =============================== sf] eG;f/ /l;b g+= ================== af6 o;
eG;f/ sfof{noaf6 5'6fO{ nu]sf] k|dfl0ft ub{5f}F .

eG;f/ clws[tsf] b:tvt / 5fk

gf]6 M -s_ klxnf] b'O{k|lt eG;f/ k|of]hgsf nflu -eG;f/ sfof{noaf6 k|dfl0ft u/L ;f]sf] Ps k|lt ;DalGwt
a}+s÷ljQLo ;+:yfd} lkmtf{ a'emfpg' kg]{_
-v_ t];|f] k|lt ;DalGwt a}+s÷ljQLo ;+:yfdf clen]v /fVg'kg]{ .

55
 cg';"rL !=!!

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=# sf] -s_-!_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿= kmf=g+=!

-a}+s÷ljQLo ;+:yfn] ef=¿=/sdfGt/sf] nflu cfj]bg ug]{ kmf/fd_

>L g]kfn /fi6« a}+s

a}+lsË sfof{no
yfkfynL, sf7df08f} .

ljifo M– ef=¿=v/Lb af/] .

dxfzo,
o; a}+s÷;+:yfsf] sf/f]jf/sf] nflu ef/tLo ¿k}ofFsf] df}Hbft ckof{Kt ePsf] x'Fbf lgDg adf]lhd
ef=¿= vl/b ug{ cg'/f]w ul/Psf] 5 .

!_ ut dlxgf -=============_ sf] dfl;s sf/f]jf/

dfl;s vl/b -ef=?=_ ===================
dfl;s ljqmL -ef=?=_ ===================
-Go"g÷jrt_ ==================
cfufdL xKtfsf] nflu cfjZos ef=?= ===================

@_ vl/b ul/g] ef=¿= sf] kl/df0f M

#_ Eofn' 8]6 M
$_ ef= ¿= hDdf ug'{kg]{ M
-s_ Ph]G;L a}+ssf] gfd M
-v_ 7]ufgf M
-u_ vftf gDa/ M
pko'{Qm adf]lhdsf] ef=¿= /sdfGt/ ul/lbg' x'gsf] ;fy} Eofn' 8]6 (Value Date) sf] lbg To;
sfof{nol:yt xfd|f] vftf -vftf g+= ===========================_ df cfjZos /sd vr{ n]Vg' x'g ;d]t cg'/f]w 5 .
;fy}, syd\sbflrt\ pQm vftfdf kof{Kt /sd g/x]sf] cj:yfdf k|rlnt Jofh b/af6 x'g cfpg] xhf{gf ltg{
xfd|f] dGh'/L /x]sf] Joxf]/f klg cg'/f]w 5 . ef=?= vl/b / ljqmLsf] dfl;s÷;fKtflxs ljj/0f lj=lj=lg=ef=?=
kmf=g+= $ / % o;};fy ;+nUg u/]sf 5f}F .
ejbLo,
===================
cflwsfl/s b:tvt
cflwsfl/s JolQmsf] gfd
kbM
a}+s÷ljQLo ;+:yfsf] 5fk
gf]6 M pQm ;fKtflxs /sdsf] cltl/Qm s'g} 7"nf] e'QmfgL lbg cfjZos k/]df ;f]sf] Joxf]/f vf]nL o;} kmf/fd
;lxt lgj]bg k]z ug'{ kg]{5 .

56
 cg';"rL !=!@

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=$ sf] -s_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+=@
ef/tLo ladf sDkgLx¿n] l/Kofl6«P;gsf] nflu cg'/f]w ubf{ k]z ug'{ kg]{ kmf/fd
>L -a}+s÷ljQLo ;+:yfsf] gfd_
-7]ufgf_
dxfzo,
o; sDkgLsf] =======-;fn_========================dlxgf_ sf] cfDbfgL vr{sf] b]xfo adf]lhdsf] ljj/0f k]z
ul/Psf] 5 . g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] PsLs[t kl/kqsf] kl/kq ;+Vof ! sf] bkmf !=!!=$
adf]lhd ======= l:yt lk|lG;kn sDkgL÷d'Vo sfof{no================sf] gfddf l/Kofl6«P;g ug{ k|rlnt ljlgdo b/df
;6xL :jLs[lt pknJw u/fO{ lbg' x'g cg'/f]w ub{5f}F .
s|=;+= ljj/0f ?k}ofF s|=;+= ljj/0f ?k}ofF
1 =========== dlxgfdf bfjL e'QmfgL /sd 10 =======dlxgfsf] z'¿df afFsL l/he{ /sd
2 ======dlxgfsf] cGt;Dddf e'QmfgL ug{ 11 ================ dlxgfsf] lk|ldod /sd
afFsL bfjL /sd
hDdf 12 ========= dlxgfsf] Jofh cfDbfgL /sd
3 ===== dlxgfsf] z'¿df bfjL afFsL /sd 13 ========== dlxgfsf] cGo cfDbfgL /sd
4 =========================dlxgfsf] v'b /sd 14 ======================== s'n df}Hbft /sd
5 ====================================== sld;g
6 ============================ Joj:yfkg vr{
7 ================================ cGo vr{x¿
8 =========== dlxgfsf] cGtdf afFsL l/he{
9 l/Kofl6«P;gsf] nflu pknJw afFsL
hDdf

pko'{Qm cjlwsf] ljj/0f 7Ls b'¿:t ePsf] k|dfl0ft ub{5f}F . ;fy}, ;f] ljj/0f cg';f/ cGo a}+s÷ljQLo ;+:yfaf6
l/Kofl6«P;g ;'ljwf lnPsf] 5}g . e'mÝf 7xl/Pdf k|rlnt sfg"g÷lgod adf]lhd ;xg] a'emfpg] 5fF} .
ldltM cflwsfl/s b:tvtM
sDkgLsf] gfd
7]ufgfM
sDkgLsf] 5fkM
af]wfy{M
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu
lg/LIf0f tyf cg'udg kmfF6
afn'jf6f/, sf7df08f} .

57
 cg';"rL !=!#

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=$ sf] -u_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+=#
ef/tLo jfo';]jfx¿n] l/Kofl6«P;gsf] nflu cg'/f]w ubf{ k]z ug'{ kg]{ kmf/fd

>L -a}+s÷ljQLo ;+:yfsf] gfd_

-7]ufgf_

dxfzo,
o; sDkgLsf] =======-;fn_========================dlxgf_ sf] cfDbfgL vr{sf] b]xfo adf]lhdsf] ljj/0f k]z
ul/Psf] 5 . g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] PsLs[t kl/kqsf] O=k|f=kl/kq ;+Vof ! sf] bkmf
!=!!=$ adf]lhd ==== l:yt lk|lG;kn sDkgL÷d'Vo sfof{no================sf] gfddf l/Kofl6«P;g ug{ k|rlnt ljlgdo
b/df ;6xL :jLs[lt pknJw u/fO{ lbg' x'g cg'/f]w ub{5f}F .
s|=;+= ljj/0f ?= ?=
1 ======= dlxgfsf] xjfO{ l6s6 ljqmL /sd ====================
2 ====== dlxgfsf] sfuf]{÷9'jfgL ljqmL
-s_ lgof{t /sd ====================
-v_ cfoft /sd ====================
3 cGo k|flKt ;+slnt /sd ====================
s'n ;+slnt /sd ====================
4 ======= dlxgfsf] e'QmfgL /sd ====================
5 ======= dlxgfsf] v'b /sd ====================
-s_ tnj eQf ====================
cflb -v_ 3/ef8f ====================
-u_ s/÷b:t'/ ====================
cflb -3_ sld;g ====================
-ª_ Joj:yfkg vr{ ====================
-r_ cGo vr{x¿ ====================
6 ===================== dlxgfsf] cGtdf v'b afFsL /sd ====================
7 a}+s÷ljQLo ;+:yfl:yt vftfdf afFsL /sd ====================
8 vftfdf /fVg' kg]{ Go'gtd df}Hbft /sd ====================
9 l/Kofl6«P;g ug'{ kg]{ /sd ====================
pko{'Qm cjlwsf] ljj/0f 7Ls b'¿:t ePsf] k|dfl0ft ub{5f}F . ;fy}, ;f] ljj/0f cg';f/ cGo a}+s÷ljQLo ;+:yfaf6
l/Kofl6«P;g ;'ljwf lnPsf] 5}g . e'mÝf 7xl/Pdf k|rlnt sfg"g÷lgod adf]lhd ;xg] a'emfpg] 5fF} .

ldltM cflwsfl/s b:tvt M

sDkgLsf] gfd
7]ufgf M
sDkgLsf] 5fk M
af]wfy{M
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu
lg/LIf0f tyf cg'udg kmfF6
afn'jf6f/, sf7df08f} .

58
 cg';"rL !=!$

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=% sf] k|of]hgsf nflu_

lj=lj=lg=ef=¿=kmf=g+=^

ldlt ==========================

>L =========================a}+s
===============================zfvf .

ljifoM ef/tLo ¿k}ofFsf] ;6xL pknJw u/fO{ kfpF .

pko'{Qm ;DaGwdf dnfO{ ================================================== k|of]hgsf nflu ef/tLo ¿k}ofF ==================

cfjZos k/]sf] x'Fbf lgodfg';f/ ;f]sf] ;6xL pknJw u/fO{ lbg' of] lgj]bg k]z u/]sf] 5' .
lgj]bs,
gfdM
7]ufgfM
kmf]g g+=M

gf]6M ef=¿=@%,))).– eGbf a9Lsf] ;6xL cfjZos k/]df ;DalGwt JolQmsf] gf=k|f=g+÷kl/rokqsf] k|ltlnlk
/ k|of]hg v'Ng] sfuhft clgjfo{ ¿kdf ;+nUg ug'{ kg]{5 .
a}+s tyf ljQLo ;+:yfsf] k|of]hgsf] nflu M
;6xL lbOPsf] /sd =============================
;6xLsf] dfWodM gub÷8«fkm\6÷6L=6L÷sf8{ ÷cGo
;6xL lbg]sf] b:tvt M===============================
;6xL :jLs[t ug]{sf] b:tvt======================

59
 cg';"rL !=!%

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=( sf] -u_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿= kmf=g+=$
-a}+s÷ljQLo ;+:yfsf] gfd_
-7]ufgf_

ldltM @)& ÷ ÷ b]lv ldltM @)& ÷ ÷ ;Dd

ef=¿= vl/bsf] ;fKtflxs÷dfl;s ljj/0f

ef=¿= xhf/df
b[Zo lgof{t afx]s ef=¿=
b[Zo lgof{taf6 ef=¿= vl/b
vl/b
zLif{s

lhljt hgfj/

sTyf / sR5

cGo lgsf;L
;fdfg ljqmL

hDdf ef=¿=
jg k}bfjf/
lghL vr{

s}lkmot
vfBfGg

t]nxg

cn}FrL
e|d0f

vl/b
cGo
;]jf

h'6
gub

8«fk\m6÷l6=l6
=

k|tLtkq

P=l6=Pd

cGo

gf]6M–

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

60
 cg';"rL !=!^

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=( sf] -u_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿= kmf=g+=%

-a}+s÷ljQLo ;+:yfsf] gfd_

-7]ufgf_
ldltM @) ÷ ÷ b]lv ldltM @) ÷ ÷ ;Dd
ef=¿= ljqmLsf] ;fKtflxs÷dfl;s ljj/0f

ef=¿= xhf/df
cb[Zo e'QmfgLsf] nflu ef=¿= ljqmL b[Zo k}7f/Lsf] nflu ef=¿=ljqmL

k|tLtkq cGt/ut e'QmfgL

9'jfgL tyf ef8f e/f}6

k}7f/Lsf] nflu clu|d

cfO= lj=;L= e'QmfgL

lSnol/Ë km/jfl8Ë

hDdf ef=¿= ljqmL

k'm6s/ cfoft
:jf:Yo

;]jf z'Ns
lghL vr{
tLy{ofqf

zLif{s

s}lkmot
e'QmfgL
e|d0f
lzIff

cGo

gub

8«fk\m6÷l6
=l6=

k|tLtkq

P=l6=Pd=

cGo
gf]6M–

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

61
 cg';"rL !=!&

-O=k|f= kl/kq ;+Vof M ! sf] bkmf !=!=!$, !=@=! sf]

v08 -em_, !=@=@ sf] v08 -7_, !=&=!( / !=!!=! sf] v08 -k_ sf] k|of]hgsf] nflu_

cfoft cg'dlt cfjZos kg]{ vfB j:t'x¿sf] ;+lIfKt ;"rL

!= vfBfGg÷cGg tyf o;af6 tof/ ePsf vfB kbfy{x¿

@ t]n, l3p -k|zf]lwt tyf ck|zf]lwt_
#= b'w tyf b'whGo kbfy{x¿
$= kmnkm'n tyf t/sf/LhGo pTkfbgx¿
% k|mf]hg tyf k|zf]lwt df5f, df;' tyf o;sf pTkfbgx¿
^= bnxg, u]8fu'l8, t]nxg, abfd, cf]v/, sfh', lk:tf h:tf vfB g6\;x¿
&= lkpg] kfgL
* ljz]if pkof]usf vfB kbfy{x¿ M
lzz' cfxf/ tyf lzz' kmd{'nf vfB kbfy{x¿
afn cfwf/ tyf afn kmd'{nf vfB kbfy{x¿
lzz' tyf afn cfxf/k'/s vfB kbfy{x¿
cfwf/k'/s vfB kbfy{x¿ -km'8 ;lKnd]06, 8fO6/L ;lKnd]06, Go'l6«;gn ;lKnd]06_
(= k]o kbfy{x¿
!)= rsn]6, r'Oªud, 6lkm, sf]sf] kbfy{x¿ cfbL
!!= sfFrf] tyf tof/L :GofS; km'8\; h:t} kfk8 e'lhof, lkmªulrK;, bfndf]7, ld7fO{, ;f]gkfk8L
cfbL
!@= d;nf, lrof, slkm, g'g cfbL
!# c08f tyf c08fhGo vfB kbfy{x¿
!$ vfB of]ulznx¿ M kl//IfL, vfB/+u, jf;gf, OdN;Lkmfo/, PG6LcS;L8]G6, vfB tyf k]o
kbfy{df k|of]u x'g] vfB pBf]usf cGo cjojx¿ -OGu|]l8o]G6;x¿_
!%= lrgL, dx nufotsf u'lnof] kbfy{x¿
!^= cGo ljleGg ck|zf]lwt, cw{k|zf]lwt tyf k|zf]lwt vfB kbfy{x¿

62
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M)@÷@)&^

ACU sf/f]jf/ ;DaGwL Joj:yf .

o; a}+saf6 ACU sf/f]jf/ ;DaGwdf b]xfo adf]lhdsf] Joj:yf ePsf]n] ;f]xL adf]lhd ug{÷u/fpg ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+lsË sfof{no
nufot ;a} sfof{nox¿ / Ohfhtkqk|fKt æsÆ ju{sf a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= g]kfn / ef/t aLr x'g] Jofkfl/s sf/f]jf/x¿ afx]s ACU sf cGo ;b:o /fi6«x¿ aLr x'g] cd]l/sL
8n/÷o'/f] kfFr ;o jf ;f] eGbf a9L /sdsf] sf/f]jf/ clgjfo{ ?kdf ACU af6 ug'{ kg]{5 . t/,
;f]eGbf sd /sdsf] sf/f]jf/ eg] a}+s cfkm}Fn] cGo dfWodaf6 ug{'kg]{5 . o;/L e'QmfgL k7fpFbf
;DalGwt æsÆ ju{sf a}+sx¿n] lgDgfg';f/ ug{'kg]{5 .
-s_ Pl;og lSnol/Ë o'lgog cGtu{tsf sf/f]jfx¿df k|of]u x'g] dlg6/L o'lg6sf] ljlgdo b/
cd]l/sL 8n/ tyf o'/f] ;Fu a/fa/ x'g] Joj:yf u/L o;nfO{ "ACU DOLLAR" tyf
æACU EUROÆ egL gfdfs/0f ul/Psf] 5 .
-v_ ACU sf/f]jf/sf nflu o'lgogsf ;b:o b]zx¿sf jfl0fHo a}+sx¿n] ACU DOLLAR tyf
ACU EURO ACCOUNT vf]Ng'kg]{5 .
-u_ Pl;og lSnol/Ë o'lgog cGtu{t x'g] cfoft lgof{t sf/f]jf/sf] e'QmfgL -Settlement_
cd]l/sL 8n/ tyf o"/f]df dfq ug'{kg]{5 . o; cg';f/ ;f] sf/f]jf/sf] nflu o; a}+s /
;DalGwt a}+sx¿ aLr ul/g] sf/f]jf/ klg cd]l/sL 8n/ tyf o"/f]df dfq x'g]5 .
-3_ ACU ;b:o b]zx¿ aLr x'g] cfoft lgof{tsf] nflu vf]lng] k|tLtkq ACU DOLLAR tyf
ACU EURO df dfq vf]Ng'kg]{5 .
-ª_ Pl;og lSnol/+u o'lgog ;DaGwL sf/f]jf/ ug]{ æsÆ ju{sf jfl0fHo a}+sx¿n] o;
ljefudf /x]sf] SWIFT Address: NRBLNPKAFED df ;+nUg cg';'rL @=! cg';f/sf] MT
202 adf]lhdsf] SWIFT Message sf] dfWodaf6 kqfrf/ ug'{ kg]{5 .
-r_ æsÆ ju{sf a}+sx¿n] o; ljeful:yt nufgL zfvfsf] Back Office sf] ACU Desk df
Value Date eGbf slDtdf b'O{ sfo{ lbg cufa} ;+nUg cg';"rL @=! cg';f/sf] e'QmfgL
cg'/f]w kq (Payment Request Letter) k7fO{ ;f]sf] af]wfy{ kq j}+ls+u sfof{no, yfkfynLnfO{
k7fpg] . o; ljefusf] nufgL zfvfsf] Back Office sf] ACU Desk n] e'QmfgL ug'{kg]{
/sd / ;f] afkt nfUg] cGo sldzg -o; ljefun] ug]{ sf/f]jf/ lbgsf] ljlgdo b/sf]
cfwf/df_ æsÆ ju{sf a}+sx¿sf] cd]l/sL 8n/ vftf vr{ u/L Value Date df e'QmfgL x'g]
u/L e'QmfgL ug'{ kg]{ b]zsf] s]Gb|Lo a}+s dfkm{t\ ;DalGwt b]zsf] jfl0fHo a}+ssf] cd]l/sL
8n/ vftfdf /sd hDdf ug{ Payment Instruction k7fpg] .
-5_ æsÆ ju{sf a}+sx¿af6 ACU sf/f]jf/ cGtu{tsf] e'QmfgLsf nflu cGo ACU ;b:o
/fi6«sf jfl0fHo a}+sdf /x]sf] cd]l/sL 8n/ vftfdf /sdfGt/ ug{ rfx]df ;d]t dfly
v08 -r_ df pNn]v eP cg';f/s} Joj:yf nfu' x'g] .
-h_ olb ;DalGwt æsÆ ju{sf a}+sx¿sf] cd]l/sL 8n/sf] vftfdf e'QmfgL ug'{kg]{ /sdsf]
df}Hbft kof{Kt geO{ ;f] vftf Overdrawn x'g] cj:yf cfPdf gk'u /sddf a}+s b/df @
k|ltzt yk u/L lbg uGtLsf] lx;fan] x'g] Jofh jf slDtdf cd]l/sL 8n/ !))=)) dWo]
h'g /sd a9L x'G5 ;f]xL a/fa/sf] xhf{gf nufpg] .
63
@= dfnlbE; dlg6/L cyf]l/6L -Maldives Monetary Authority_ klg Plzog lSnol/Ë o"lgogsf] ;b:o
ePsf]n] dfnlbE;;Fu x'g] Jofkfl/s sf/f]jf/x¿ ;d]t k|rlnt Joj:yf cg';f/ Plzog lSnol/Ë
o"lgog dfk{mt ug'{÷u/fpg' kg]5
{ .
#= ACU sf/f]jf/df sld;g / SWIFT rfh{ ;DaGwdf M
o; a+}s dfkm{t Plzog lSnol/ª o'lgogsf ;b:o s]Gb|Lo a+}sx¿df Jofkfl/s sf/f]jf/x¿ afktsf]
/sd e'QmfgL k7fpFbf o; a}+saf6 l:jkm\6 rfh{ / sld;g glng] Joj:yf ul/Psf] 5 .
$= Plzog lSnl/Ë o'lgogsf] sf/f]jf/df Nostro Account sf] k|of]u / Vostro Account df Jofh
k|bfg ug]{ M
Plzog lSnl/Ë o'lgog (ACU) sf] sf/f]jf/df Nostro Account sf] k|of]u / Plzog lSnl/Ë o'lgog
cGtu{t x'g] Jofkfl/s sf/f]jf/ Pjd\ e'QmfgL tyf lx;fa /fkm;fkm k|s[ofnfO{ l56f] 5l/tf] ;DkGg
u/fpg] k|of]hgsf] nflu b]xfo adf]hd ug{'kg]{5 .
-s_ Plzog lSnl/Ë o'lgog cGtu{t x'g] Jofkfl/s sf/f]jf/df ;+nUg x'g] jfl0fHo a}+sx¿n] csf]{
;b:o b]zsf] jfl0fHo a}+sdf Plzog df}lb|s O{sfO{sf] ?kdf /x]sf d'b|fx¿ ACU Dollar
(ACUD) / ACU Euro (ACUE) df Nostro Account vf]Ng' kg]{5 . ;b:o b]zx¿ aLr x'g]
Jofkfl/s sf/f]jf/sf] e'QmfgL tyf /fkm;fkm jfl0fHo a}+s :t/df /x]sf pQm vftfx¿ dfkm{t
ug'{kg]{5 .
-v_ pQm vftfdf kml08Ë u/fpg] tyf vftf aGb u/fpFbf df}Hbft /x]sf afFsL] /sd lkmtf{ lng]
k|of]hgsf] nflu dfq o; a}+s dfkm{t sf/f]jf/ ug{' kg]{5 .
-u_ csf]{ ;b:o b]zsf jfl0fHo a}+sx¿n] g]kfnsf jfl0fHo a}+sx¿df vf]n]sf ACU Dollar
(ACUD) / ACU Euro (ACUE) vftfdf vftf vf]Ng] a}+s;Fu ePsf] ;Demf}tfdf pNn]lvt
zt{x¿sf] cwLgdf /xL cfˆgf] :jljj]sn] Jofh k|bfg ug{' kg]{5 .

64
 cg';"rL @=!

-O=k|f=kl/kq ;+Vof @ sf] bkmf -!_ sf] v08 -ª_ ;Fu ;DalGwt_
MT 202 GENERAL FIN INST TRANSFER

Field Description s}lkmot

20 TRN
;DalGwt a}+s tyf o; a}+ssf] aLrdf ePsf] sf/f]jf/sf] ;+s]t
g+=

21 Related Ref.No.
;DalGwt a}+s tyf Beneficiary a}+ssf] aLrdf ePsf] sf/f]jf/sf]
;+s]t g+

32 A
Value Date, Currency Code, Eofn'8]6 sf] ;Gbe{df /sdfGt/ ug]{ b]zdf ljbf gkg]{ u/L
Amt sDtLdf Ps sfo{ lbg cufa} o; ljefudf SWIFT k7fpg' kg]{ .

53 A Sender's Correspondent
o; a}+sdf /x]sf] ACU Dollar tyf ACU EURO vftf g+= ;lxt
;DalGwt jfl0fHo a}+ssf] gfd .

56 A Intermediatory cfjZostf cg';f/

57 A Account with Institutions SWIFT k7fpg] ;DalGwt ljb]zL s]Gb|Lo a}+ssf] gfd

58 A Beneficiary Institution /sd kfpg] ;DalGwt ljb]zsf] jfl0fHo a}+s

72 Sender to Receiver Information

Charges;af6 lng], L/C, T T No, kqfrf/ ug]{ k\mofS; g+= tyf
cGo s'/f cfjZostf cg';f/ v'nfpg] .

65
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M)#÷@)&^

;'g cfoft tyf ljqmL ljt/0f ;DaGwL Joj:yf

1= ;'g cfoft tyf ljqmL ljt/0fsf nflu o;};fy ;+nUg æ;'g cfoft tyf ljqmL ljt/0f sfo{ljlw,
@)^*Æ nfu' ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}lsË sfof{no nufot cGo sfof{no /
Ohfhtkqk|fKt æsÆ au{sf a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

;'g cfoft tyf ljqmL ljt/0f ;DaGwL sfo{ljlw, @)^*

k|:tfjgf
ljutdf ;'gsf] cTolws cfoftn] d'n'ssf] zf]wgfGt/ l:yltdf k|lts'n k|efj kg{ uPsf] cj:yfnfO{
dWogh/ u/L ;'gsf] clws cfoftnfO{ Jojl:yt ug{ lgoGq0ffTds pkfox¿sf] cjnDag ul/Psf]
lyof] . o;/L sfof{Gjogdf cfPsf] lgoGq0ffTds gLltsf] sf/0f d'n'ssf] ljb]zL ljlgdo ;+lrltdf
;sf/fTds k|efj kb}{ uPsf] / g]kfnh:tf] Go'g cfo ePsf] d'n'sn] aLnfl;tfsf] j:t' dflgg] ;'gsf]
clgolGqt cfoftnfO{ y]Ug g;Sg] cj:yf ;d]tnfO{ dWogh/ u/L b]zsf] k/Dk/f, ;+:s[lt cg'?k
cfGtl/s pkef]usf nflu cfjZos kg]{ ;'g cfoftsf nflu Pp6f lglZrt sfo{ljlw lgwf{/0f ug'{
cfjZos b]lvPsf]n] of] sfo{ljlw th'{df ul/Psf] 5 .
kl/R5]b – !
k|f/lDes
!= ;+lIfKt gfd / k|f/De M -!_ of] sfo{ljlwsf] gfd æ;'g cfoft tyf ljqmL ljt/0f sfo{ljlw,
@)^*Æ /x]sf] 5 . -@_ of] sfo{ljlw /fi6« a}+sn] kl/kq hf/L u/]sf] ldltb]lv nfu' x'g]5 .
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwdf,–
-s_ æ/fi6« a}+sÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* -;zf]wg ;lxt_ adf]lhd :yfkgf
ePsf] g]kfn /fi6« a}+s ;Demg' k5{ .
-v_ ……a}+sÚÚ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] pkbkmf
-!_ adf]lhd ljQLo sf/f]jf/ ug{ g]kfn /fi6« a}+saf6 :jLs[t k|fKt æsÆ ju{sf
;+ul7t ;+:yf ;D´g' k5{ .
-3_ æljefuÆ eGgfn] /fi6« a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefu ;Demg' k5{ .
kl/R5]b – @
cfoft ;DaGwL Joj:yf
#= a}+sx¿n] dfq cfoft ug{ ;Sg]M– g]kfn a}+s;{ ;+3sf] l;kmfl/;df æsÆ ju{sf a}+sx¿n] dfq
;'gsf] cfoft ug{ ;Sg]5g\ . t/ pBf]u ljefusf] :jLs[t l:sdleq k/]sf s'g} klg pBf]un]
cf}Bf]lus k|of]hgsf] nflu vfgof]Uo ;'g -Edible Gold_ cfoft ug{ :js[lt dfu u/]df
66
 To:tf] ;'g ld>0f u/L tof/ ul/g] pTkfbgdf ;DalGwt cGtMz'Ns sfof{nosf] k|ToIf
cg'udg /xg] zt{df k/LIf0fsf] ?kdf To:tf pBf]unfO{ jflif{s clwstd !,%)) -Ps xhf/
kfFr ;o_ u|fd;Dd vfgof]Uo ;'g -Edible Gold_ b]xfosf sfuhft k]; u/L ;DalGwt
Joj;foLn] ;f]em} a}+sdfkm{t cfoft ug{ ;Sg]5g\M
-s_ cfoft ug]{ pBf]u :jLs[t l:sdleq k/]sf] a]xf]/f v'n]sf] sfuhft .
-v_ ;DalGwt cGtMz'Ns sfof{non] pTkfbgdf vfgof]Uo ;'g ld>0f sfo{df k|ToIf cg'udg
x'g] ;'lglZrttf u/]sf] kq .

$= /fi6« a}+sn] kl/df0f tf]Sg ;Sg] M g]kfn /fi6« a}+sn] ;do ;dodf tf]ls lbPsf] kl/df0f /
k|s[of adf]lhd dfq ;'g cfoft x'g] Joj:yf g]kfn a}+s;{ ;+3n] ldnfpg' kg]{5 1
-s_ cfoft ug{ ;lsg] ;'gsf] b}lgs kl/df0f xfnnfO{ @) -aL;_ lsnf]u|fd sfod
ul/Psf] 5 .
-v_ ;'g cfoft ubf{ Identified specific bar c+lst tyf z'4 ;'g cyf{t ((=(( ;'g
cfoft ug{' kg]{ 5 .
-u_ !)), @)) / %)) u|fd;Ddsf kl/df0fdf ;'g cfoft u/L ljqmL ljt/0f ug'{kg]{5 .
-3_ a}+sx¿n] ;'grfFbL Joj;flox¿nfO{ ;'g laqmL ubf{ k|bfg ug]{ aLhs÷/l;bdf ;'gsf]
z'4tf, a|f08, klxrfg gDa/÷l;=g+=-Identified No._ pNn]v ug{'kg]{5 .
%= a}+sx¿n] ;'gsf] ljqmL d"No sfod ubf{ cfoft u/L ;DalGwt If]qdf k'¥ofpFbf nfUg] k|ToIf
nfutdf clwstd )=%) k|ltzteGbf a9L x'g] u/L dfs{ck ug{ kfOg] 5}g .
%s ;'g vl/b ug]{ ljleGg ;'g rfFbL Joj;foL ;+3x¿n] tf]Sg] v'b|f d"No jfl0fHo a}+sx¿af6
vl/b ePsf] d"Nodf )=%) k|ltzteGbf a9L x'g] 5}g .2
^= l;kmfl/; k|fKt kl/df0fsf] ;'g cGo a}+sdfkm{t cfoft u/]/ ;d]t ljqmL ljt/0f ug{ ;lsg]M–
tf]lsPsf] kl/df0fsf] ;Ldfleq /xL cfoft ug{ l;kmfl/; k|fKt a}+sx¿n] cfk;df ;xdlt
u/L cfkm"nfO{ k|fKt ;Ldfsf] ;'g csf]{ a}+s dfkm{t ;d]t cfoft u/L ljqmL ljt/0f ug{
;Sg]5g\ . o;/L Pp6f a}+s dfkm{t\ cfoft ePsf] ;'g cGo a}+sn] ljqmL ljt/0f ubf{ cfoft
ug]{ a}+sn] dfly bkmf % adf]lhd ug{ kfpg] dfs{cksf] ;LdfeGbf a9L x'g] u/L d"No sfod
ug{ kfOg] 5}g .
&= ;'g cfoftsf] ljlw M– ;'g cfoft k|tLtkq jf Stand By k|tLtkq jf a}+s Uof/]06L jf
8«fkm\6÷l6=l6= sf] dfWodaf6 ug{ ;lsg]5 . o;/L 8«fkm\6÷l6=l6=sf] dfWodaf6 cfoft ubf{
ljefuåf/f hf/L ePsf] l6=l6= dfkm{t cfoft ug{ tf]lsPsf] ;Ldf nfu' x'g] 5}g .
*= b}lgs lgwf{l/t ;Ldfsf] kl/df0fdf ga9\g] u/L cfoft ug{ ;lsg]M– d"Nosf] b[li6sf]0fn]
ldtJooL tyf nfebfoL x'g] ePdf b}lgs lgwf{l/t ;Ldfsf] kl/df0fdf ga9\g] u/L
cfjZostf cg'?ksf] ldtJooL kl/df0f (Economic Size) df Psd'i6¿kdf ;d]t ;'g cfoft
ug{ ;lsg]5 . t/ o:tf] Psd'i6¿kdf cfoft ubf{ cfufdL lbgsf] nflu clu|d¿kdf eg]
cfoft ug{ kfOg] 5}g .
(= l;kmfl/; ubf{ cBfjlws l;kmfl/; kl/df0f ;d]t v'nfpg' kg]{M– g]kfn a}+s;{ ;+3n] ;'g
cfoftsf] l;kmfl/; ubf{ k|To]s k6ssf] l;kmfl/; kqdf cl3Nnf] k6s l;kmfl/; ubf{sf]
kl/df0f tyf l;kmfl/; eP kl5sf] s'n kl/df0f / s'g ldlt;Ddsf] nflu l;kmfl/; ePsf]

1
ldlt @)&#.(.@! sf] lg0f{oaf6 yk tyf kl/dfh{g ePsf] .

2
bf]>f] ;+zf]wg kl5 sfod

67
 xf], ;f] ;d]t v'nfO{ l;kmfl/; ug'{ kg]{5 / o:tf] k|To]s l;kmfl/;sf] hfgsf/L /fi6« a}+snfO{
lbg' kg]{5 .
kl/R5]b – #
a}+sn] Joj;foLnfO{ ljqmL ljt/0f ug]{ ;DaGwL Joj:yf
!)= cfoft ul/Psf] ;'g tf]lsPsf] If]qdf ljqmL x'g] Joj:yf ldnfpg' kg]{M– cfoftsf] nflu
tf]lsPsf] kl/df0f d'n'se/sf] nflu ePsf]n] ;DalGwt If]qdf xfn x'g] u/]sf] vkt
cg'kftnfO{ cfwf/ dfgL cfoftLt ;'g If]qut ?kdf b]xfo adf]lhd lgwf{l/t ;Ldf ;DalGwt
If]qd} ljqmL x'g] u/L cfoft tyf ljqmL ljt/0f ug{] Joj:yf g]kfn a}+s;{ ;+3n] ldnfpg'
kg]{5 .
If]q laqmL÷ljt/0f ug'{ kg]{ kl/df0f -k|ltztdf_
;fljs afUdtL c~rnsf sf7df8f}+, %) -krf;_
nlntk'/, eQmk'/, wflbË, /;'jf, g'jfsf]6,
sfe|]knf~rf]s, l;Gw'kfNrf]s u/L * lhNnf
;fljs afUdtL c~rnsf * lhNnf %) -krf;_
-sf7df8f}+, nlntk'/, eQmk'/, wflbË, /;'jf,
g'jfsf]6, sfe|]knf~rf]s, l;Gw'kfNrf]s_
afx]ssf cGo ;a} lhNnfx¿df
If]qut?kdf tf]lsPsf] ;Ldf ;DalGwt If]qdf & lbgleq;Dd klg dfu÷ljqmL gePdf cGo
If]qdf -x:tsnf Joj;foLnfO{ ;d]t_ klg ljqmL ug{ ;lsg]5 .
!)s cfoft ul/Psf] ;'g ljqmL ljt/0f ug{ If]qut ?kdf k|ltzt 5'6[fOPsf]n] laleGg ;'g rfFbL
Joj;foLx¿nfO{ b]xfo adf]lhd x'g] u/L k|ltztdf sf]6f lgwf{/0f ul/Psf] 5 . ;fljs
afudtL c~rnsf cf7 lhNnfdf sfod /x]sf] %) k|ltztnfO{ !)) k|ltzt dfgL b]xfo
adf]lhd x'g] u/L ljqmL ljt/0f ug]{ Joj:yf ldnfOPsf] 5 .3
s_ g]kfn ;'g rfFbL Joj;foL dxf;+3nfO{ %) k|ltzt .
v_ g]kfn ;'g rfFbL /Tg tyf cfe'if0f dxf;+3nfO{ $) k|ltzt .
u_ g]kfn x:tsnf dxf;+3nfO{ !) k|ltzt .
o:tf] If]qut ;Ldf tyf laleGg ;'g Joj;fo;Fu ;Da4 ;+3÷;+:yfnfO{ 5'6\ofpg] ;'gsf]
k|ltzt cfjZostf cg';f/ ljefun] ;do ;dodf ;+zf]wg÷kl/jt{g ug{ ;Sg]5 .
!)v ;fljs afudtL c~rnsf cf7 lhNnf afx]ssf cGo ;a} lhNnfx?df ljt/0f x'g] %)
k|ltzt ;'g ljqmL ljt/0fsf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 .4
!= a}+sx¿n] ;'grfFbL;Fu ;DalGwt ;+3x¿n] tf]s]sf] 7fpFdf -lhNnfsf tf]lsPsf] :yfgdf_
Delivery lbg] Joj:yf ug'{ kg]{5 .
@= a}+sxn] ;'g ljt/0f ubf{ cl3Nnf] k6s ;'g k|fKt u/]sf Jofkf/Lx¿n] ;'g
ljqmL÷ljt/0f u/]sf] sf/f]jf/sf] aLn aLhs ;lxtsf] ljj/0f k]z ePkl5 dfq ;'gsf]
l;kmfl/; eP cg'?ksf] ;'g ljt/0f ug'{ kg]{5 .
#= csf]{ Joj:yf geP;Dd ;fljs afudtL c~rnsf cf7 lhNnf afx]ssf cGo ;a}
lhNnfx?sf] nflu 5'§fOPsf] %) k|ltztsf] xsdf ;f] kl/df0fnfO{ ztk|ltzt dfgL
g]kfn ;'grfFbL Joj;foL ;+3n] ^% k|ltzt, g]kfn /Tg tyf cfe'if0f ;+3n] @%

3
ldlt @)^(.(.@@ sf] Joj:yfaf6 sfod
4
ldlt @)&).@.!@ sf] rf}yf] ;+zf]wgaf6 sfod

68
 k|ltzt, g]kfn ;'grfFbL snf Joj;foL ;+3n] &=% k|ltzt tyf g]kfn x:tsnf
dxf;+3n] @=% k|ltztsf] ;Ldfleq /xL l;kmfl/; ug'{ kg]{5 .
!!= d'Vo zx/x¿df ljqmL ljt/0f ug]{ Joj:yf ldnfpg' kg]{M– afudtL c~rn afx]ssf cGo
c~rnx¿df wgu9L, g]kfnu~h, l;4fy{gu/, kf]v/f, jL/u~h , hgsk'/, lj/f6gu/ /
eb|k'/ If]qaf6 clgjfo{?kdf / cfjZostf cg'?k cf}lrTosf cfwf/df cGo Jofkfl/s s]Gb|
tyf zx/x¿af6 ;d]t ljqmL ljt/0f x'g] Joj:yf ldnfpg' kg]{5 .
!@= Joj;foLnfO{ dfq ljqmL ug'{ kg]{M– a}+sn] cfoft u/]sf] ;'g g]kfn ;/sf/sf] ;DalGwt
lgsfodf btf{ eO{ :yfoL n]vf gDa/ k|fKt u/]sf tyf Joj;foLx¿sf] cflwsfl/s
;+3÷;+u7gdf cfa4 ;'gsf] sf/f]jf/ ug{ cg'dlt k|fKt u/]sf Joj;foLnfO{ dfq ljqmL ug'{
kg]{5 . o;/L Joj;foLx¿nfO{ ;'g ljqmL ubf{ lghx¿af6 cl3Nnf] cfly{s jif{ sf] s/
bfloTj km/kmf/s u/]sf] jf cfo ljj/0f a'emfPsf] k|df0f ;d]t clgjfo{?kdf lng' kg]{5 .
!#= ;'g ljqmLsf] clwstd kl/df0fM– ;'g ljqmL ubf{ k|lt Joj;foL a9Ldf ! -Ps_ lsnf]u|fdsf]
;Ldfleq /xL cfj]bgsf] qmdfg';f/ ljqmL ug'{ kg]{5 .
!$ qmlds?kdf ;'g pknJw u/fpg' kg]{M– g]kfn ;/sf/sf] ;DalGwt lgsfodf k|rlnt sfg"g
adf]lhd btf{ eO{ :yfoL n]vf gDa/ k|fKt u/]sf Joj;foLx¿n] cfk"m cfa4 /x]sf] ;+3af6
sf]6fsf] cfwf/df s|da4?kn] ;'g ljqmLsf] l;kmfl/; k|fKt ug'{kg]{ 5 . ;f]xL l;kmfl/;sf]
cfwf/df a}+sx¿n] ;'g ljqmL ug'{kg]{ 5 . ;'g ljqmLsf] nflu l;kmfl/; ubf{ ckgfOPsf]
k|s[of kf/bzL{ x'g'kg]{5 . cfk\mgf ;+3sf ;b:ox¿nfO{÷;'g Jofkf/LnfO{ l;kmfl/; ubf{
qmdfg';f/ l;kmfl/; ug'{kg]{5 . o;/L l;kmfl/; ubf{ s'g} klg k|sf/sf] l;kmfl/; b:t'/ jf
z'Ns lng kfOg] 5}g . Pp6f Joj;flon] Ps ;+3÷dxf;+3af6 dfq ;'gsf] l;kmfl/; lng
kfpg] 5 . ;+3 ;+:yfn] ckgfPsf] k|s[of tyf k4lt af/] ;do ;dodf g]kfn /fi6« a}+sn]
cg'udg ug{ / lgb]{zg lbg ;Sg]5 . t/, jfl0fHo a}+sn] cfoft u/]sf] ;'g !% lbg;Dd klg
;DalGwt ;+3af6 ;b:ox¿nfO{ l;kmfl/; x'g g;sL ljqmL x'g g;s]sf] cj:yfdf jfl0fHo
a}+sx¿n] o; sfo{ljlw cGt/ut of]Uotf k'u]sf ;'g Joj;foLnfO{ lgj]bgsf] qmdfg';f/ ;f]e}m
ljqmL ug{ ;Sg]5g .5
!%= ;+o'Qm?kdf ljqmL ug{ ;lsg]M– tf]lsPsf] ;Ldfleq /xL a}+sn] pknJw u/fpg ;Sg]
clwstd kl/df0fsf] ;'g PseGbf a9L Joj;foLsf] gfddf ;d]t ;+o'Qm?kdf ljqmL ug{
;lsg]5 .
!^= a}+saf6 v/Lb ul/Psf] ;'g k'gM ljqmL ug{ ;lsg]M– Joj;foLn] v/Lb u/]sf] ;'g Joj;foLsf]
;+3÷;+u7g cflbdf cfa4 eO{ Kofgdf btf{ ePsf u/uxgf, cfe"if0f, snfTds j:t'
nufotsf ;fdfg agfpg] ;'g rfFbL jf x:tsnf Joj;foLnfO{ ;d]t ljqmL ug{ ;lsg]5 .
!&= lgj]bgdf k|lta4tf v'nfpg' kg]{M– Joj;foLn] ;'g vl/bsf] nflu k]z ug]{ cfj]bgdf ;f]xL
lbg ;'g vl/bsf] nflu csf]{ a}+sdf cfj]bg gu/]sf] / o; Joj:yfsf] k|lts'n x'g] u/L ;'g
vl/b ljqmL sf/f]jf/ gu/]sf] / gug]{ Joxf]/f ;lxtsf] k|lta4tf u/]sf] x'g'kg]{ 5 .
!&=s a}+saf6 v/Lb u/L ;s]kl5 Joj;foLx¿n] tf]lsPsf] )=%) k|ltztsf] dfs{ck afx]s
hlt;'s} tx dfkm{t ljqmL ljt/0f ePklg d"No a9\g] u/L s'g} klg yk b:t'/, ;]jf, z'Ns
tyf sld;g lng kfOg] 5}g .6
kl/R5]b – $
lgof{tstf{ Joj;foLnfO{ ljqmL ljt/0f ;DaGwL ljz]if Joj:yf

5
;ftf} ;+zf]wgaf6 sfod
6
ldlt @)^(.@.@ sf] ;+zf]wgaf6 yk

69
!*= lgof{tstf{ Joj;foLnfO{ ljz]if Joj:yfM– lgof{t Joj;foLnfO{ ;'gsf] jf ;'g ldl>t
u/uxgf÷snfTds j:t' cflb agfO{ lgof{t ug]{ k|of]hgsf] nflu cfjZos kg]{ ;'gsf] nflu
o; sfo{ljlwsf] kl/R5]b @ sf] bkmf $ / kl/R5]b # sf] bkmf !# adf]lhdsf] ;Ldf nfu' x'g]
5}g . ;'gsf] jf ;'g ldl>t u/uxgf÷snfTds j:t' cflb ljb]z lgof{t u/]sf] lgsf;L
k|df0fkq jf lgsf;L cfb]z k'li6 x'g] clu|d e'QmfgL jf k|tLtkq jf v/Lb cfb]z cflb k]z
u/]sf] cfwf/df g]kfn x:tsnf dxf;+3sf] l;kmfl/;df x:tsnf Joj;foLsf] dfu adf]lhd
a}+sx¿n] cfjZos ;'gsf] Joj:yf ug'{ kg]{5 . ;DalGwt a}+sn] ;f]sf] Joxf]/f vf]nL k|df0f
;lxt g]kfn a}+s;{ ;+3df lgj]bg u/]df g]kfn a}+s;{ ;+3n] b}lgs sf]6fdf k|efj gkg]{ u/L
;DalGwt a}+ssf] sf]6fdf yk x'g] u/L jf s'n kl/df0fdf yk x'g] u/L yk kl/df0fsf]
l;kmfl/; pknJw u/fpg' kg]{5 .
!(= lgof{t ePsf] k'li6 x'g] sfuhftsf] cfwf/df ljqmL ljt/0f ug'{ kg]{M– lgof{tstf{n] ;'g jf
;'g ;d]t k|of]u u/L pTkfbg u/]sf] j:t'df k|o'Qm ;'gsf] kl/df0f / lgof{t u/]sf] k'li6 x'g]
sfuhftsf] cfwf/df pTkflbt j:t'df k|o'Qm ;'gsf] kl/df0fdf hlt{ afkt !) -bz_
k|ltzt;Ddn] x'g] kl/df0f yk u/L ;'g ljqmL ug{ ;lsg]5 . o;/L ;'g ljqmL ubf{ vl08t
kl/df0f cfPdf Go"gtd ! -Ps_ lsnf]u|fdsf] kl/df0fdf ljqmL ug{ ;lsg]5 .
@)= clu|d ljqmL ug{ ;lsg]M– j:t' lgof{t u/L g;s]sf] t/ lgof{t ePsf] k'li6 x'g] sfuhft
kl5 k]z ug'{ kg]{ zt{df lgof{tsf] nflu clu|d e'QmfgL jf k|tLtkq jf v/Lb cfb]z
nufotsf lgof{t cfb]z k'li6 x'g] sfuhftsf cfwf/df ;d]t clu|d ?kdf ;'g ljqmL ug{
;lsg] 5 . o;/L clu|d ?kdf ;'g vl/b ug]{ Joj;foLn] lgwf{l/t cjlwleq lgof{t u/]sf]
k|df0f k]z gu/];Dd yk ;'g v/Lb k|s[ofdf ;fd]n x'g kfOg] 5}g .
@!= ;'g ljqmL ubf{ canDag ug'{ kg]{ ljlwM– ;'g ljqmL ubf{ o; sfo{ljlwsf] kl/R5]b–# sf] bkmf
!% / bkmf !& df pNn]v ePsf] Joj:yfsf] cjnDag ug'{ kg]{5 .
@@= yk kl/df0fdf ;'g cfoft ug{ ;lsg]M– lgof{t ;DaGwL k|rlnt dfWodaf6 7"nf] kl/df0f
-High Volume_sf] lgof{t cfb]z k|fKt ePsf] sf/0fn] lgof{t Joj;foLnfO{ a9L ;'g
cfjZos k/]df To:tf] Joxf]/f k'li6 x'g] sfuhft ;lxt ;DalGwt a}+s dfk{mt cg'/f]w k|fKt
ePdf lgof{t k|of]hgsf] nflu ;f]xL a}+s dfk{mt yk kl/df0fdf ;'g cfoft ug{ :jLs[lt
k|bfg ug{ ;lsg]5 .
kl/R5]b – %
clen]v tyf k|ltj]bg ;DaGwL Joj:yf
@#= clen]v /fVg' kg]{M– a}+sx¿n] cfoft u/]sf] ;'gsf] nfut d"No / ljqmL d"No :ki6 b]lvg]
u/L clen]v tof/ u/L /fVg' kg]{5 .
@$= ljj/0f a'emfpg' kg]{M– a}+saf6 ;'g v/Lb ug]{ Joj;foLn] cfkm"n] ljqmL÷pkof]u u/]sf] ;'gsf]
;+nUg cg';"rL @ adf]lhdsf] 9fFrfdf k|To]s dlxgf ;dfKt ePsf] & -;ft_ lbgleq
;DalGwt a}+sdf dfl;s ljj/0f a'emfpg' kg]{5 . a}+sx¿n] cfkm"n] cfoft u/L ljqmL u/]sf]
ljj/0f cg";"rL ! adf]lhdsf] 9fFrfdf Joj;foLn] k]z u/]sf] ljj/0f ;d]t ;+nUg /fvL
k|To]s dlxgf ljt]sf] !% -kGw|_ lbgleq ljefudf dfl;s ljj/0f a'emfpg' kg]{5 . o;/L
tf]lsPsf] ljj/0f a'emfpg' kg]{ st{Jo ePsf a}+s tyf Joj;foLn] pQm ljj/0f ga'emfP;Dd
yk cfoft tyf v/Lb ug]{ qmddf ;dfj]z x'g kfpg] 5}gg\ .
kl/R5]b – ^
ljljw Joj:yf

70
@%= cg'udg ;+oGqsf] u7g ul/g]M– ;'g cfoft, ljqmLljt/0f Pjd\ cfk"lt{sf ;DaGwdf cg'udg
Pjd\ ;dLIff ug{ / cfjZostf cg';f/ o; sfo{ljlwdf ;+zf]wg ug{ l;kmf/L; ug]{
k|of]hgsf lgldQ pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf l4kIfLo tyf If]qLo Jofkf/
dxfzfvf x]g]{ ;x;lrjsf] ;+of]hsTjdf /fi6« a}+ssf jl/i7 clws[t -lgb]{zs_ ;b:o /x]sf]
Ps cg'udg ;+oGq u7g ul/g]5 .
@^= ;+zf]wg tyf kl/dfh{g ug{ ;lsg]M– ;'g cfoft tyf ljqmL ljt/0f ;DaGwL sf/f]jf/ af/]
k|To]s dlxgf cg'udg ;+oGqdf 5nkmn tyf ;dLIff u/L cfjZostf cg'?k cfoft ljqmL
ljt/0f tyf sfof{Gjog k|s[ofx¿df ;+zf]wg tyf kl/dfh{g ug{ ;lsg]5 .
@&= afwf c8\sfp k'msfpg] M o; sfo{ljlwsf] sfof{Gjogdf s'g} afwf c8sfp cfOk/]df To:tf]
afwf c8\sfp cg'udg ;+oGqsf] l;kmfl/;df /fi6« a}+sn] k'msfpg ;Sg]5 .

71
 cg';"rL #=!
-;'g cfoft tyf ljqmL ljt/0f sfo{ljlw, @)^* sf] k|of]hgsf] nflu_

==============a}+s lnld6]8
==========================
;'g cfoft tyf ljqmLsf] dfl;s ljj/0f
cjlw M– ======================b]lv ===================;Dd
ldlt M–
==============

cfoft u/]sf] ljqmL u/]sf]

/sd Joj;foLsf] cfj4 Joj;foL /sd

ldlt kl/df0f ldlt Kofg g+= kl/df0f
gfd ;+3 ?=
lj=d'=df g]=?=df

ljj/0f k|dfl0ft ug]{sf],

-b:tvt_
gfdM–
kbM–
a}+ssf] 5fkM–

72
 cg';"rL #=@
-;'g cfoft tyf ljqmL ljt/0f sfo{ljlw, @)^* sf] k|of]hgsf] nflu_
-;DalGwt ;'g rfFbL Joj;foLsf] gfd_
=================-7]ufgf_
ldlt M–=========================

>L =============a}+s lnld6]8

=======================.

dxfzo,
;'g cfoft tyf ljqmL ljt/0f sfo{ljlw, @)^* df ePsf] Joj:yf cg';f/ xfdLn] To;
a}+saf6 v/Lb u/L ljqmL u/]sf] ;'gsf] ljj/0f o;};fy k]z u/]sf 5f}F+ .
v/Lb u/]sf] ljqmL u/]sf]

JolQm÷;+:yfsf] gfd, 7]ufgf, Kofg /sd ?=

ldlt kl/df0f ldlt kl/df0f
gDa/

hDdf hDdf

ljj/0f k|dfl0ft ug]{sf],

-b:tvt_
gfdM–
Joj;foLsf] Kofg g+M
5fkM

73
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M)$÷@)&^

;'g cfk"lt{, rFfbL cfoft tyf ljqmL ljt/0f ;DaGwL Joj:yf

;'gaf6 ag]sf u/–uxgf tyf snfTds j:t'x¿sf] lgof{tstf{ / :yfgLo laqm]tfx¿nfO{ sRrf
kbfy{sf] ?kdf ;'g cfk"lt{ ug]{ Joj:yf lgDgfg';f/ ul/Psf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L o; a}+ssf] 6S;f/ dxfzfvf nufot
Ohfhtkqk|fKt æsÆ ju{sf a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
-!_ ;'gaf6 lgld{t j:t'x¿sf] lgof{tstf{ / :yfgLo laqm]tfx¿nfO{ ;'g cfk"lt{ ug]{ Joj:yf
-s_ ;'gaf6 ag]sf u/uxgf tyf snfTds j:t'x¿sf] lgof{t ;DaGwdf M ;'gaf6 jg]sf u/uxgf
tyf snfTds j:t'x¿ Irrevocable Letter of Credit jf clu|d e'QmfgL k|df0fkqsf] cfwf/df dfq
lgof{t ug'{kg]{5 .
-v_ ;'gsf] cfk"lt{ ug]{ Joj:yf M
-!_ lgof{tstf{ tyf :yfgLo laqm]tfx¿nfO{ ;'g pknAw u/fpgsf] nflu g]kfn /fi6« a}+s,
6S;f/ dxfzfvfn] a}+sx¿df :j0f{sf]if (Gold Chest) sf] Joj:yf ug]{5 . pQm :j0f{sf]ifdf
/x]sf] ;'gsf] df}Hbftaf6 ;DalGwt a}+sx¿n] lgof{tstf{ tyf o; a}+saf6 ljb]zL d'b|f
:jLsf/ ug]{ Ohfht k|fKt :yfgLo ljqm]tfx¿nfO{ ;'g ljqmL ug]{5 .
-@_ g]kfn /fi6« a}+s, 6S;f/ dxfzfvfn] ;'gsf] ljqmL d"No cd]l/sL 8n/df lgwf{/0f ug]{5 .
cGt/f{li6«o jhf/df ;'gsf] d"Nodf ! k|ltzteGbf a9L 36a9 ePdf ;f] cg';f/ ;dfof]hg
u/L sfod ul/Psf] ;'gsf] ;+zf]lwt ljqmL d"Nosf] hfgsf/L 6S;f/ dxfzfvfn] ;DalGwt
a}+sx¿nfO{ lbg]5 . ;DalGwt a}+sx¿n] ;'g ljqmL ubf{ 6S;f/ dxfzfvfn] lgwf{/0f u/]sf]
d"Nosf] cfwf/df lgof{tstf{ tyf :yfgLo ljqm]tfnfO{ ;'g ljqmL ug'{kg]{5 .
-#_ ;DalGwt a}+sx¿n] o;/L :j0f{sf]ifaf6 ljqmL u/]sf] ;'gsf] e'QmfgL eg] cd]l/sL 8n/dfg}
g]kfn /fi6« a}+s, a}+lsË sfof{nodfkm{t ;f]xL lbg 6S;f/ dxfzfvfnfO{ ug'{kg]{5 .
-$_ ;DalGwt a}+sx¿n] lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ :j0f{sf]ifaf6 ;'g ljqmL u/]
afkt ;]jf z'Ns :j?k ljqmL u/]sf] ;'gsf] d"Nosf] )=@% -z"Go bzdna b'O{ kfFr_ k|ltzt
/sd g]kfn /fi6« a}+sn] ;DalGwt a}+sx¿nfO{ pknAw u/fpg]5 .
-u_ a}+sx¿n] lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ ;'g cfk"lt{ ug]{ ljlw M
-!_ ;DalGwt a}+sx¿n] lgof{tstf{x¿nfO{ ;'gsf u/–uxgf lgof{t ug{sf nflu k|fKt ePsf]
Irrevocable Letter of Credit cyjf clu|d e'QmfgL k|df0fkqsf] cfwf/df ;'g pknAw
u/fpg'kg]{5 . o;/L ;'g ljqmL ubf{ Irrevocable Letter of Credit jf clu|d e'QmfgL
k|df0fkqdf pNn]v ePsf] FOB d"Nosf] () k|ltzt /sdn] vfDg];Ddsf] kl/df0f dfqsf]
;'g ljqmL ug'{kg]{5 .
-@_ o; a}+saf6 Ohfhtkqk|fKt u/]sf :yfgLo ljqm]tfn] ko{6sx¿nfO{ ;'gaf6 ag]sf u/–
uxgf tyf snfTds j:t'x¿ ljqmL u/L cfh{g u/]sf] kl/jTo{ ljb]zL d'b|f ;DalGwt a}+sdf
bflvnf u/]sf] /sdsf] () k|ltzt;Dd dfqsf] ;'g ljqmL ug'{kg]{5 .

74
 -#_ ;DalGwt a}+sx¿n] lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ Go"gtd !)) u|fd / a9Ldf !)
u|fdsf] u'0fg v08n] x'g cfpg] kl/df0fdf ;'g ljqmL ug'{kg]{5 .
-$_ ;DalGwt a}+sx¿af6 ;'g v/Lb ug{sf] nflu lgof{tstf{n] k|fKt u/]sf] Irrevocable Letter
of Credit jf clu|d e'QmfgL k|df0fkq;fy ;+nUg cg';"rL $=@ adf]lhd b/vf:t kmf/fddf
;Dk"0f{ ljj/0f pNn]v u/L ;f]sf] b'O{k|lt ;DalGwt a}+sdf k]z ug'{kg]{5 . o;k|sf/ :yfgLo
ljqm]tfn] ;'g vl/b ug{sf nflu ;'gsf u/uxgf ko{6sx¿nfO{ ljqmL ubf{ sf6]sf] ;+nUg
cg';"rL $=! adf]lhdsf] /l;bsf] 5}7f}+ k|lt / cfh{g u/]sf] kl/jTo{ ljb]zL d'b|f a}+sdf
bflvnf u/]sf] k|df0f ;lxt cg';"rL $=@ adf]lhd b/vf:t kmf/fddf ;Dk"0f{ ljj/0f pNn]v
u/L ;f]sf] b'O{ k|lt ;DalGwt a}+sdf k]z ug'{kg]{5 . pko{'Qm cfwf/df ;'g ljqmL u/L
;s]kl5 ;DalGwt a}+sn] b/vf:t kmf/fdsf] klxnf]k|lt k|dfl0ft u/L g]kfn /fi6« a}+s, 6S;f/
dxfzfvfdf k7fpg'kg]{ / bf]>f]k|lt /]s8{sf] nflu cfkm';Fu /fVg'kg]{5 .
-%_ clu|d e'QmfgL k|df0fkq jf lgof{t k|tLt–kqsf] d"n k|ltdf ;DalGwt a}+sn] ;'g ljqmL
u/]sf] kl/df0f / d"No pNn]v u/L clgjfo{ ?kn] b/kL7 ug'{sf] ;fy} 5fk nufpg' kg]{5 .
:yfgLo ljqm]tfx¿n] k]z u/]sf] a}+s bflvnfsf] k|df0fkq tyf ko{6sx¿nfO{ ljqmL u/]sf]
/l;bsf] cfwf/df ;'g ljqmL u/]kl5 ;DalGwt a}+sn] pQm sfuhftx¿df ;'gsf] kl/df0f /
d"No pNn]v u/L b/kL7 ug'{sf] ;fy} 5fk nufpg' kg]{5 .
-^_ pko{'Qm k|lqmof cg';f/ lgof{tstf{x¿nfO{ ;'g ljqmL u/]kl5 clu|d e'QmfgLsf] xsdf ;'gsf
u/–uxgf lgof{t ePsf] k|df0fkq / k|tLtkqsf] xsdf kl/jTo{ ljb]zL d'b|f hDdf ePsf]
k|df0fkq ;DalGwt a}+s ;dIf k]z u/fO{ kf;a'sdf b/kL7 ug'{kg]{5 .
-&_ g]kfn x:tsnf pBf]u ;+3n] ;'gsf u/–uxgf tyf snfTds j:t'x¿sf lgof{tstf{ tyf
:yfgLo ljqm]tfx¿nfO{ cg';"rL $=# df tf]lsPsf] 9fFrfsf] kf;j's pknAw u/fpg]5 . ;f]
kf;j's ;DalGwt lgof{tstf{ jf :yfgLo ljqm]tfn] ;'g vl/b ubf{ clgjfo{ ¿kn]
;DalGwt a}+s ;dIf k]z ug'{kg]{5 . ;DalGwt a}+sn] kf;a'sdf ;'g ljqmL u/]sf] ljj/0f,
ljqmL u/]sf] cfwf/, kl/jTo{ ljb]zL d'b|fdf e'QmfgL k|fKt u/]sf] ljj/0f tyf lgof{t u/]sf]
ldlt nufotsf ljj/0f k|dfl0ft sfuhftsf] cfwf/df pNn]v u/L ;lx5fk ug'{kg]{5 .
-*_ plNnlvt k|lqmof cg';f/ lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ ;'g ljqmL u/]sf],
lgof{tstf{n] ;'gaf6 jg]sf u/–uxgf lgof{t u/]sf] tyf e'QmfgL k|fKt u/]sf] ljj/0fx¿sf]
clen]v cg';"rL $=$-s_, $=$-v_ / $=$-u_ sf] 9fFrfdf ;DalGwt a}+sx¿n] clgjfo{
?kn] /fVg'kg]{5 .
-3_ ;'gsf u/uxgf tyf snfTds j:t'x¿ kl/jTo{ ljb]zL d'b|fdf ko{6sx¿nfO{ ljqmL ug]{
Joj:yf M
-!_ o; a}+saf6 Ohfht k|fKt :yfgLo ljqm]tfx¿n] ko{6sx¿nfO{ ;'gsf u/uxgf ljqmL ubf{
;+nUg cg';"rL $=! adf]lhd ^ k|lt /l;b sf6L ljqmL ug'{kg]{5 . pQm /l;bsf] klxnf],
bf]>f] / t];|f] k|lt ko{6snfO{ lbg'kg]{5, rf}yf]k|lt /]s8{sf] nflu cfk"m;Fu /fVg'kg]{5, kfFrf}
k|lt ljb]zL d'b|f bflvnf u/]sf] a]nf a}+sdf a'emfpg' kg]{5 / 5}7f}+ k|lt ;'g v/Lb ubf{
kl/jTo{ ljb]zL d'b|f bflvnf u/]sf] k|df0f ;lxt ;DalGwt a}+sdf k]z ug'{kg]{5 .
-@_ ko{6sx¿n] pko{'Qm /l;bsf] klxnf] / bf]>f] k|lt vl/b u/]sf ;'gsf j:t'x¿ g]kfn jflx/
n}hfFbf ;DalGwt eG;f/ sfof{nodf k]z ug'{kg]{5 . eG;f/ sfof{non] pQm /l;bdf
ko{6sn] ;'gsf u/uxgf tyf snfTds j:t'x¿ g]kfn jflx/ nu]sf] k|dfl0ft u/L lbg]5 .
o;/L k|dfl0ft ul/Psf] klxnf]k|lt /l;b tyf lgof{t k|1fkgkq eG;f/ sfof{non] o;
ljefudf k7fpg' kg]{5 .

75
-@_ rFfbL cfoft tyf ljqmL ljt/0f ;DaGwL Joj:yf M
g]kfn ;/sf/, jfl0fHo tyf cfk"lt{ dGqfnoaf6 rfFbLsf] cfoftdf s'g} lsl;dsf] k|ltaGw÷lgoGq0f
gePsf] ;Gbe{df rfFbLsf] u/uxgf, x:tsnf nufotsf cGo ;/;fdfg agfO{ ljqmL ug{ jf To:tf
;fdfg lgof{t ug]{ k|of]hgsf nflu Joj;flonfO{ cfjZos kg]{ rfFbL cfk"lt{sf] ;'Joj:yf ldnfpg
tyf rfFbLsf] cgf}krfl/s lgof{tnfO{ lg?T;flxt ug{ cfjZos b]lvPsf]n] rfFbLsf] cfoft ;DaGwdf
b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M
-s_ Joj;foL :jodn] cfoft ug{ ;lsg] M ;'grfFbLsf] sf/f]jf/ tyf cfoft lgof{t ug{ ljlwjt
btf{ ePsf÷Ohfht lnPsf g]kfnL ;'grfFbL Joj;foLn] v'nf ahf/ cfoft Ohfht (OGL)
Joj:yf cg'?k a}+s Uof/]06L, k|tLtkq, Stand by k|tLtkq / 8«fkm\6÷l6=l6=sf] dfWodaf6
k|rlnt Joj:yf adf]lhd rfFbL cfoft ug{ ;Sg]5g . o;/L cfoft ul/Psf] rfFbL Joj;flo
:jod\n] u/u/uxgf, x:tsnf nufotsf ;fdfg agfO{ ljqmL ug{{ jf To:tf] agfpg]
Joj;foLnfO{ laqmL ug{ / To:tf ;fdfg lgof{t ug{] k|of]hgsf] nflu dfq k|of]u ug{'kg]{5 .
-v_ a}+sx¿n] cfoft ug]{ rfFbL / ;f]sf] d"No lgwf{/0f M afl0fHo a}+sx¿n] ;fgf ;'grfFbL
Joj;flonfO{ dfq ljqmL ug]{ k|of]hgsf nflu v'nf ahf/ cfoft Ohfht (OGL) Joj:yf
cg'?k a}+s Uof/]06L, k|tLtkq, Stand by k|tLtkq / 8«fkm\6÷l6=l6=sf] dfWodaf6 k|rlnt
Joj:yf adf]lhd rfFbL cfoft ug{ ;Sg]5g . o;/L cfoft ul/Psf] rfFbLsf] d"No lgwf{/0f
ubf{, cGt/f{li6«o d"No / cfoft ubf{ nfUg] nfut ;d]tnfO{ b[li6ut u/L k|ltikwL{ d"No
lgwf{/0f ug{'kg]{5 .
-u_ afl0fHo a}+saf6 rfFbL vl/b ug{ ;lsg] M ;'grfFbLsf] sf/f]jf/df ;+nUg ;–;fgf Joj;foLn]
u/u/uxgf, x:tsnf nufotsf ;fdfg agfpg cfkm'nfO{ cfjZos kg]{ rfFbL a}+sx¿af6
dfl;s ! lsnf]u|fd ;Dd vl/b ug{ ;Sg]5g . jfl0fHo a}+sx¿n] o;/L Joj;flonfO{ rfFbL
ljqmL ubf{ ;DalGwt ;'grfFbL Joj;foLsf] Joj;fo btf{ k|df0fkq, s/ btf{ k|df0fkq, s/
r'Qmf k|df0fkq lnO{ a}+s vftf dfkm{t sf/f]jf/ ug{'kg]{5 . ;fy}, a}+sn] o;/L rfFbL ljqmL ubf{
Joj;foLaf6 vl/b ul/Psf] rfFbL u/uxgf tyf x:tsnf nufotsf cGo ;/;fdfg agfO{
ljqmL ug{ jf To:tf ;fdfg agfO{ lgof{t ug{ afx]s cGo k|of]hgsf] nflu k|of]u jf ljqmL
ug]{ 5}g eGg] :j3f]if0ff ;d]t lng'kg]{5 .

76
 cg';"rL $=!

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u -$_ k|of]hgsf nflu_

Name of the Concern:

Nepal Government Regd. No.: Address:
Invoice No./Cash Memo No.: Date:

We hereby certify that we have today sold following Gold Jewellery to:

Local Sales Nationality:

M/S Tel. No.:
Passport No.:
Local Address:
Home Address: Mode of payment: (Give full details):

Exports
M/S:
Address:
Net Weight of gold
Name of Total Weight Price per Total
No. contained Quantity
the Goods in Grams Item Price
in Grams

Buyer's Signature Seller's Signature

(In case of local sales)

Note to the Buyer:

Please submit first and second copy of this receipt to Nepalese Customs at the time of your
departure.

77
 cg';"rL $=@

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u -$_ k|of]hgsf nflu_

:yfgLo ljqmL÷lgof{tsf] nflu ;'g cfk"lt{ ljj/0f

>L ==== ===== ===== ====

==== ==== ===== ==== .

dxfzo,
;'gsf u/uxgf lgof{t ug{sf] nflu k|fKt x'g cfPsf] clu|d e'QmfgL÷:yfgLo ljqmLaf6 hDdf ePsf] kl/jTo{
ljb]zL d'b|f÷k|fKt x'g cfPsf] k|tLtkqsf] cfwf/df ;'g pknAw u/fO{ lbgx'gsf] nflu cg'/f]w ub{5' . pknAw ;'gaf6
ag]sf u/uxgf tyf snfTds j:t'x¿ lgof{t÷ko{6snfO{ ljqmL ug]{ afx]s cGo sfddf k|of]u ug]{ 5}g .
!= ;'gsf u/uxgf lgof{tsf nflu k|fKt ePsf] k|tLtkq jf clu|d e'QmfgL ljj/0f M
-s_ k|tLtkq � clu|d e'QmfgLsf] gDj/ ===========
-v_ s'n d"No -ljb]zL d'b|f_ ============
-!_ Pkm=cf]=jL=d"No ================
-@_ ef8f tyf jLdf ===============
@= :yfgLo ljqm]tfn] ko{6sx¿nfO{ ;'gsf u/uxgf ljqmL u/]sf] ljj/0f M
-s_ a}+sn] k|dfl0ft u/] cg';f/ hDdf ePsf] s'n kl/jTo{ ljb]zL d'b|f /sd ===========================
-v_ hDdf ePsf] ldlt ==========================
#= dfu ul/Psf] ;'gsf] kl/df0f -tf}n_ ===============
$= dfu ug]{ kmd{sf] gfd / 7]ufgf =====================
%= kmd{sf] btf{ g+= ==================
^= g]kfn /fi6« a}+ssf] Ohfhtkq ;+Vof / ldlt -:yfgLo ljqm]tfsf] xsdf_

lgj]bssf] b:tvt M
kmd{sf] 5fk M
ldlt M

a}+sn] k|dfl0ft ug'{kg]{ M

dfly pNn]v eP adf]lhdsf] ljj/0fsf] cfwf/df lghnfO{ k|fKt x'g cfPsf] clu|d e'QmfgLsf]÷:yfgLo
ljqmLaf6 hDdf ePsf] /sdsf]÷k|tLtkqdf pNn]v ePsf] -() k|ltztn] x'g] /sddf ga9fO{_ cd]l/sL
8n/====================== d"No ========================= a/fa/sf] x'g] ======================= u|fd ;'g ljqmL u/]sf] k|dfl0ft ul/G5
.

clVtof/ k|fKt clws[tsf] b:tvt M

ldlt M
gfd M
kb M
a}+ssf] 5fk M

78
 cg';"rL $=#

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u-&_ sf] k|of]hgsf nflu_

kf; a'ssf] se/ k]hsf] gd"gf

;'g cfk"lt{ ;DaGwL kf;a's

lgof{tstf{ jf :yfgLo ljqm]tfsf] gfd M

7]ufgf M

kmd{ btf{ g+= M

kf; a's g+= M

ljj/0f ldlt M

ljt/0f ;+Vof M

g]kfn /fi6« a}+ssf] Ohfhtkqsf] ;+Vof / ldlt M

-:yfgLo ljqm]tfsf] xsdf_

kf;a'ssf] leqL k]h

k|tLtkqaf6
clu|d e'QmfgL :yfgLo ljqmLaf6 k|fKt ;'g ljqmLsf] ljj/0f k|fKt e'QmfgL
ljqmL ug]{ a}+ssf] lgof{t
k|df0fkq÷k|tLtkq clu|d -lj=d'=_
clws[tsf] u/]sf]
sf] e'QmfgL÷k|tLtkqsf]
b:tvt / 5fk ldlt
gDj/ /sd -lj=d'=_ ldlt kl/df0f d"No ldlt /sd

lgof{t u/]sf] ldlt eG;f/ sfof{non] k|dfl0ft u/]sf] cfwf/df a}+sn] b/kL7 ug'{kg]{ .

79
 cg';"rL $=$-s_

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u-*_ k|of]hgsf nflu_

lgof{t k|tLtkqsf] cfwf/df ;'g ljqmL u/]sf] cj:yfdf /fVg'kg]{ clen]vsf] 9fFrf

lgof{t k|tLtkqdf pNn]v ;'g ljqmL u/]sf] lgof{t ePsf] e'QmfgL k|fKt
lgof{t ePsf] /sd kl/jTo{ lj=d'= ljj/0f ljj/0f kl/jTo{ lj=d'=
ldlt lgof{tstf{sf]
gfd / 7]ufgf k|tLtkq
gDj/ hDdf
F.O.B. d"No ef8f kl/df0f d"No ldlt d"No ldlt /sd
d"No

80
 cg';"rL $=$-v_

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u-*_ k|of]hgsf nflu_

clu|d e'QmfgL k|df0fkqsf] cfwf/df ;'g ljqmL u/]sf] cj:yfdf /fVg'kg]{ clen]vsf] 9fFrf
clu|d e'QmfgL k|df0fkq cg';f/ lgof{t ePsf]
;'g ljqmL ljj/0f
lgof{tstf{sf] clu|d e'QmfgL kl/jTo{ lj=d'= ljj/0f
ldlt
gfd k|df0fkqsf] gDa/ / ldlt d"No
F.O.B. d"No ef8f hDdf d"No kl/df0f ldlt d"No
lj=d'=df

lgof{t u/]sf] ldlt eG;f/ sfof{non] k|dfl0ft u/] cg';f/ .

81
 cg';"rL $=$-u_

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u -*_ k|of]hgsf nflu_

:yfgLo ljqm]tfx¿nfO{ ;'g ljqmL u/]sf] cj:yfdf /fVg'kg]{ clen]vsf] 9fFrf
cg';"rL ! adf]lhd /l;b cg';f/ ljqmL a}+sdf hDdf u/]sf]
:yfgLo ljqm]tfsf] gfd, ;'g ljqmL
ePsf] ljj/0f lj=d'=
ldlt 7]ufgf tyf Ohfhtkq
;+Vof kl/df0f d"No
/l;b ;+Vof kl/df0f d"No -lj=d'=_ ldlt /sd
-lj=d'=_

82
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M)%÷@)&^

lgof{t ;DaGwL Joj:yf .

g]kfnaf6 dfn;fdfg lgof{t ug]{ ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{
u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6«
a}+s a}+lsË sfof{no nufot lhNnfl:yt sfof{nox¿ / o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf tyf /fli6«o
:t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

-!_ lgof{tstf{x¿sf] nflu clu|d e'QmfgL k|df0fkq hf/L ug]{ ;DaGwL Joj:yf M
k|rlnt Joj:yf adf]lhd dfn;fdfg lgof{t ug]{ k|of]hgsf] nflu g]kfnL lgof{tstf{x¿sf] gfddf
clu|d e'QmfgLsf] k|df0f kq (Advance Payment Certificate) hf/L ug]{ ;DaGwdf b]xfo adf]lhd
ug{'kg]{5 .
-s_ a}+s tyf ljQLo ;+:yfx¿ dfk{mt k|of]hg v'Ng] u/L b]xfo adf]lhd k|fKt ePsf kl/jTo{ ljb]zL
d'b|fsf] cfwf/df dfq clu|d e'QmfgL k|df0fkq hf/L ug'{ kg]{5 M
-!_ g]kfnL lgof{tstf{n] lglZrt dfn;fdfg lgof{t ug]{ k|of]hgsf] nflu ljb]zl:yt
cfoftstf{;Fu ePsf] ;Demf}tf÷;xdtL÷vl/b cfb]z nufot vl/b÷ljqmL ug]{ Joxf]/f
k'li6 x'g] cGo sfuhftsf] cfwf/df k|fKt x'g] kl/jTo{ ljb]zL d'b|f .
-@_ o; ljefuaf6 hf/L O=k|f=kl/kq !% sf] bkmf -@_ adf]lhd ljb]zL d'b|fsf 8]lj6 qm]l86
sf8{ nufot cgnfOg e'StfgL dfkm{t k|fKt x'g] kl/jTo{ ljb]zL d'b|f .
-#_ :yfgLo laq]mtf, sDkgL÷kmd{n] k|rlnt lgof{tsf] k|s[of ckgfO{ ko{6ssf] cfb]z
adf]lhd cfk}mFn] ljb]zl:yt 7]ufgfdf k7fpg] k|of]hgsf] nflu ko{6s;Fu ePsf]
;xdtL÷;Demf}tf jf cGo sfuhftsf] cfwf/df ;DalGwt ko{6ssf] le;f ;lxtsf]
/fxbfgLsf] k|ltlnlk / laq]mtfn] hf/L u/]sf] aLn÷aLhssf] k|ltlnlk ;lxt k|fKt x'g]
kl/jTo{ ljb]zL d'b|f . o:tf] ljb]zL d'b|f gub} a'emfpg] ePdf k|lt ko{6s cd]l/sL
8n/ %,))).– -kfFrxhf/_ jf ;f] a/fa/ cGo ljb]zL d'b|f :jLsf/ ug{ ;lsg]5 . ;f]
eGbf a9L /sdsf] xsdf lgh ko{6s g]kfn k|j]z ubf{ :j3f]if0ff (Declare) u/L
NofPsf] k|df0fsf] cfwf/df dfq :jLsf/ ug'{ kg]{5 .
-v_ clu|d e'QmfgL k|df0fkq hf/L ubf{ ;+nUg cg';\"rL %=! adf]lhdsf] 9fFrfdf a}+s tyf ljQLo
;+:yfn] cfk\mgf] sfof{no sf]8 g+= ;d]t pNn]v u/L l;nl;n]jf/ gDa/sf] clen]v /fv]/ hf/L
ug'{ kg]{5 . clu|d e'QmfgL k|df0f–kq hf/L ug{ cfjZos kg]{ ljj/0f v'Ng] sfuhft gePsf]
cj:yfdf ;Dk"0f{ lhDd]jf/L cfk}mFn] lng' kg]{ zt{df ;DalGwt lgof{tstf{af6 lnlvt :j3f]if0ff
u/fO{ o:tf] k|df0fkq hf/L ug{ ;lsg]5 .
-u_ Pp6f eG;f/ sfof{nol:yt gfsfaf6 dfn;fdfg lgsf;L ug]{ k|of]hgsf] nflu hf/L ePsf]
clu|d e'QmfgL k|df0fkqaf6 k"/} jf cf+lzs /sdsf] lgsf;L cGo eG;f/ sfof{nol:yt
gfsfaf6 ug'{ k/]df o:tf] Joxf]/f k'li6 x'g] sfuhft jf ;Dk"0f{ lhDd]jf/L cfk}m lng] lnlvt

83
 :j3f]if0ff lgof{tstf{af6 u/fO{ klxn] hf/L ePsf] clu|d k|df0fkqsf] ;Ssn} k|lt lkmtf{ lnO{ ;f]
Joxf]/f hgfO{ lgsf;L ug{ afFsL /sdsf] csf]{ clu|d e'QmfgL k|df0fkq hf/L ug{ ;lsg]5 .
-3_ h'g a]+}s÷ljQLo ;+:yfdf clu|d e'QmfgL afktsf] kl/jTo{ ljb]zL d'b|f k|fKt ePsf] xf], ;f]xL
a]+}s÷ljQLo ;+:yfn] dfq clu|d e'QmfgL k|df0fkq hf/L ug'{ kg]{5 .
-ª_ ljb]zl:yt e'QmfgL k7fpg] kIf jf cfoftstf{;Fu ePsf] ;Demf}tf÷;xdtL jf Joxf]/f k'li6 x'g]
cGo sfuhftsf] cfwf/df Pp6} clu|d e'QmfgLaf6 ljleGg kIfsf] gfddf / PseGbf a9L
e'QmfgLsf] cfwf/df Pp6} kIfsf] gfddf ;d]t lgof{t ug{ ;lsg] u/L clu|d e'QmfgL k|df0f–kq
hf/L ug{ ;lsg]5 .
-r_ clu|d e'QmfgL k|df0fkq hf/L ug]{ a}+s tyf ljQLo ;+:yfn] clu|d e'QmfgLsf] cfwf/df lgof{t
u/]sf] k'li6 x'g] sfuhft clgjfo{ ¿kdf lnO{ clen]v /fVg' kg]{5 .
-5_ clu|d e'QmfgL afkt lgsf;L ug'{ kg]{ s'n /sdsf] s]xL k|ltzt dfq /sd k|fKt eO{ clu|d
e'QmfgL /sd eGbf a9L /sdsf] ;fdfg lgsf;L ug'{ kg]{ cj:yfdf a9L /sdsf] nflu k|rlnt
Joj:yf adf]lhd Cash Against Document (CAD) cg'dlt kq ;d]t hf/L ug'{ kg]{5 .
-h_ dfyL v08 -5_ adf]lhd CAD cg'dlt hf/L ePsf] cfwf/df x'g] lgof{t tyf ;f]sf] e'QmfgL
;DaGwdf k|rlnt Joj:yf adf]lhd ug'{ kg]{ sfdsf/jfxL a}+s tyf ljQLo ;+:yfsf] ;DalGwt
sfof{noaf6} ug'{ u/fpg' kg]{5 .
-em_ lgof{t k|of]hgsf] nflu k|fKt x'g] clu|d e'QmfgL / CAD dfk{mt k|fKt x'g] e'QmfgLaf6 k|rlnt
Joj:yf adf]lhd ljb]zL d'b|f vftf vf]Ng / e}/x]sf] To:tf] vftfdf hDdf ug{ tyf To:tf]
vftfaf6 k|rlnt Joj:yf adf]lhd vr{ ug{ ;d]t ;lsg]5 .
-`_ lgof{t k|of]hgsf] nflu /sd k|fKt ePsf] ! dlxgf leqdf clu|d e'StfgL k|df0fkq hf/L
ul/;Sg'kg]{5 . o:tf] clu|d e'StfgL k|df0fkqsf] cjwL a9Ldf @ -b'O_{ jif{sf] x'g]5 . tf]lsPsf]
Dofbleq lgof{t ug{ g;sL lgof{tstf{n] gjLs/0fsf] nflu cg'/f]w u/]df lgof{t ug{ afFsL
/sdsf] Ps k6s a9Ldf ! -Ps_ jif{eGbf ga9\g] u/L ;DalGwt a}+s tyf ljQLo ;+:yfn]]
gjLs/0f ug{ ;Sg]5g\ . pQm ;dofjlw ;Dd klg lgof{t x'g g;s]df ;DalGwt
cfoftstf{af6 ;fdfg lgof{t gePsf] kq tyf lgof{tstf{af6 ;d]t ;f]sf] :j3f]if0ff / ljb]zL
d'b|f ckrng gePsf] ;d]t :j3f]if0ff lnO{ yk ! jif{sf] nflu gjLs/0f ug{ ;lsg]5 .
6_ h'g;s} kl/jTo{ ljb]zL d'b|fdf /sd k|fKt ePsf] ePtf klg h'g kl/jTo{ ljb]zL d'b|fdf ;fdfg
lgsf;L ug'{ kg]{ xf] k|rlnt ljlgdob/n] u0fgf u/L ;f]xL d'b|fsf] clu|d e'QmfgL k|df0fkq
hf/L ug'{ kg]{5 . t/ ef/tLo d'b|fdf k|fKt ePsf] /sdsf] cfwf/df cGo kl/jTo{ ljb]zL d'b|fdf
eg] o:tf] k|df0fkq hf/L ug{ ldNg] 5}g .
7_ clu|d e'QmfgL k|fKt ePsf] ljb]zL d'b|f k"/} jf cf+lzs ¿kdf lkmtf{ ug'{ k/]df e'QmfgL k7fpg]
kIfn] ;DalGwt a}+s tyf ljQLo ;+:yf jf ;DalGwt lgof{tstf{ dfk{mt cg'/f]w u/]df b]xfo
adf]lhdsf] k|s[of k"/f u/L ;DalGwt a}+s tyf ljQLo ;+:yf cfk}mn] lkmtf{ ug{ ;Sg]5g\ . o;/L
lkmtf{ u/]sf] ljb]zL d'b|fsf] dfl;s ljj/0f ;+nUg cg';"rL %=@ adf]lhdsf] 9fFrfdf k|To]s
dlxgf ;lsPsf] & lbgleq o; ljefusf] lg/LIf0f tyf cg'udg kmfF6df k7fpg' kg]{5 .
-!_ ljb]zaf6 clu|d e'QmfgL k7fpg] kIfsf] cg'/f]w adf]lhd lkmtf{ k7fpg' kg]{5
-@_ h'g ljb]zL d'b|fdf /sd k|fKt ePsf] xf] ;f]xL d'b|fdf dfq lkmtf{ ug'{ kg]{5
-#_ clu|d e'QmfgL k|fKt ePsf] olsg u/L lelqPsf] ljb]zL d'b|feGbf a9L gx'g] u/L lkmtf{
ug'{ kg]{5 .
-$_ lkmtf{ ug'{ kg]{ /sdsf] ;fdfg lgsf;L gePsf] k|df0f cyf{t\ clu|d e'QmfgL k|df0fkqsf]
;Ssn k|ltdf eG;f/ sfof{noaf6 u/]sf] b/kL7 osLg u/]/ dfq /sd lkmtf{ ug'{
kg]{5 . o;/L /sd lkmtf{ ubf{ pQm k|df0fkqsf] ;Ssn} k|lt lkmtf{ lnO{ /2 ug'{sf ;fy}

84
 lkmtf{ u/]sf] /sd / Joxf]/f pNn]v u/L ;DalGwt kmfOndf clen]v ug'{ kg]{5 . o;/L
/2 u/L /sd lkmtf{ u/]sf] Joxf]/f plNnlvt pQm k|df0fkqsf] k|ltlnlk lgof{tstf{nfO{
cfjZos k/]df k|dfl0ft u/L pknAw u/fpg' kg]{5 .
-%_ /sd lkmtf{ ubf{ ;DklQ z'4Ls/0f -dlg nfp08l/ª_ lgjf/0f P]g, @)^$ -;+zf]wg
;lxt_ nufotsf k|rlnt sfg"gdf ePsf Joj:yfx¿sf] kfngf ug'{ kg]{5 .

-@_ lgof{t k|tLtkq k|dfl0ft ul/lbg] ;DaGwL Joj:yf M

lgof{t k|tLtkq k|dfl0ft ug]{ sfo{ æsÆ ju{sf a}+sn] ug{ ;Sg]5g . To:tf a}+sn] o:tf] aLnsf]
sf/f]jf/ ubf{ eG;f/ k|of]hgsf] lgldQ hf/L ug]{ lgof{t k|tLtkq k|dfl0ft ug]{ ;DaGwdf lgDg
adf]lhdsf] Joj:yf cg'?k ug{'kg]{ 5 .
-s_ lgof{t k|tLtkq k|fKt ug]{ lgof{tstf{n] pQm k|tLtkqaf6 ug]{ lgof{t sf/f]jf/sf]
Documents Negotiate u/fpg cyjf Collection df k7fpg a}+sdf cg'/f]w u/]df dfq
eG;f/ k|of]hgsf] lgldQ k|tLtkq k|fKt ePsf] k|df0fkq hf/L ul/lbg] .
-v_ lgsf;Lstf{n] Documents Negotiate u/fpg cyjf ;+sng Collection df k7fpg a}+sdf
gcfpg] ePdf h'g a}+sdf sf/f]jf/ ug{ hfg] xf] ;f]xL a}+sdf lgof{t k|tLtkq Advice k7fpg'
kg]{5 . ;fy}, pQm s'/fsf] clen]v (Record) /fVg'kg]{5 .
-u_ pko'{Qm adf]lhd csf]{ a}+saf6 Advice eO{ k|fKt ePsf] lgof{t k|tLtkqaf6 lgsf;Lstf{n]
;f]xL a}+sdf lgof{t aLn sf/f]jf/ ug]{ ePdf dfq eG;f/ k|of]hgsf] lgldQ lgof{t k|tLtkq
k|fKt ePsf] k|df0fkq hf/L ug{' kg]{5 .
-3_ eG;f/ k|of]hgsf] lgldQ a}+sn] hf/L u/]sf] k|df0fkqx¿af6 ;fdfg lgsf;L u/]kl5
lgsf;Lstf{n] lgof{t aLn k]z ug{ cfP÷gcfPsf] af/] a}+sn] lgoldt cg'udgsf] Joj:yf
ldnfpg' kg]{5 .
-ª_ lgof{t k|tLtkq vf]n]sf] / b[Zo lgof{t -Tangible_ af6 x'g] kl/jTo{ ljb]zL d'b|fsf] cfDbfgL
ljj/0f ;DaGwL ;+nUg 9fFrf adf]lhdsf] lj=lj=lg=kmf=g+= ! / lj=lj=lg=kmf=g+=@ ;fKtflxs
?kdf o; a}+sdf k7fpg' kg]{5 .

-#_ DEEMED EXPORT nfO{ lgof{t ;/x dfGotf lbg] ;DaGwL Joj:yf M
-s_ s'g} g]kfnL pTkfbgstf{n] cfˆgf] pTkflbt j:t' Unf]an 6]08/ jf nf]sn 6]08/ jf cfk"lt{
;Demf}tfsf] dfWodaf6 låkIfLo jf jx'kIfLo ;xfotf cGtu{t ;~rflnt cfof]hgfx¿ Jff
ljb]zL ;/sf/ jf ljb]zL ;+3÷;+:yfx¿åf/f kl/jTo{ ljb]zL d'b|fdf vr{ Joxf]g]{ u/L
;~rflnt cfof]hgfx¿nfO{ kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L a]rlavg u/]df o;
k|sf/sf] ljqmLnfO{ lab]z lgof{t eP ;/x (DEEMED EXPORT) dflgg]5 .
-v_ ;'grfFbL pBf]u tyf Joj;foLx¿n] o; a}+saf6 Ohfhtkq lnO{ ljb]zL, u}/–cfjf;Lo
g]kfnL, s'6gLlts lgof]usf kbflwsf/Lx¿nfO{ :jb]zd} kl/jTo{ ljb]zL d'b|fdf ;'gsf
u/uxgf laqmL u/]df To:tf] ljqmLnfO{ Deemed Export ;/x lgof{t ePsf] dfgL ljBdfg
Joj:yf adf]lhd ;''g pknAw u/fOg]5 .
pko{'Qmfg';f/ v08 -s_ / -v_ adf]lhd cfh{g ePsf] kl/jTo{ ljb]zL d'b|f k|rlnt Joj:yf
adf]lhd Ohfhtkq k|fKt a}+sdf kl/jTo{ ljb]zL d'b|fsf] vftf vf]nL ;f] vftfdf hDdf ug{
;lsg]5 .

85
-$_ tof/L kf];fssf] lgof{t sf/f]jf/ ;DaGwL Joj:yf M
-s_ CMTP (Cutting, Manufacturing, Trimings and Profit) Joj:yf M
tof/L kf];fs lgof{tstf{x¿nfO{ CMTP (Cutting, Manufacturing, Trimings and Profit) sf]
cfwf/df FOC (Free of Cost) df sk8f cfoft u/L CMTP cGtu{t lgof{t ePsf tof/L
kf];fssf] lgof{t sfuhftx¿ æsÆ ju{sf a}+sn] lgDg zt{gfdfx¿ cGtu{t /xL
Negotiation/ Collection ug{ ;Sg]5g M
-!_ lgof{t k|1fkgkq clgjfo{ ?kn] k]z ug'{kg]{
-@_ k|1fkgkqdf Fabric/CMTP d"No 5'§f5'§} v'n]sf] x'g'kg]{
-#_ s'n FOB d"Nosf] Go"gtd #% -k}+tL;_ k|ltzt CMTP x'g'kg]{
-$_ CMTP Component dWo] k"/} jf cf+lzs e'QmfgL k|fKt gePdf k|rlnt Joj:yf
cg';f/ ug'{kg]{
-v_ Third Party Document Negotiation ug{ gkfOg] M
cfoftstf{af6 tof/L kf];fs lgof{t ug]{ pBf]u jf kmd{sf] gfpFdf k|fKt x'g] k|tLtkq
cGtu{t Third Party Document Negotiation ug{ gkfOg] Joj:yf ldlt @)%).(.!& b]lv
nfu' /x]sf] x'Fbf o:tf k|tLtkqx¿df Third Party Document Negotiation Acceptable eGg]
Joxf]/f pNn]v ePtfklg To:tf Documents sf] Negotiation ug{ jf ;+sngfy{ :jLsf/ ug{
eg] kfOg] 5}g .
-%_ lgof{tsf] sf/f]jf/ ug]{ tyf e'QmfgL k|fKt ug]{ ;DaGwL Joj:yf M
ef/t afx]s cGo d'n'sx¿df lgof{t ePsf] j:t'x¿sf] e'QmfgL tf]lsPsf] cjlwleq k|fKt ePsf] jf
gePsf] af/]df æsÆ ju{sf a}+sx¿n] lgoldt ?kn] cBfjlws hfgsf/L lng] ;DaGwdf lgDgfg';f/
ug{'kg]{5 .
s= k|tLtkqsf] cfwf/df lgof{t ePsf] dfn;fdgx¿sf] Documents Negotiate u/]kl5
plNnlvt ldlt leq e'QmfgL k|fKt x'g gcfPdf sf/0f ;lxt To:tf] lgof{tstf{x¿sf] ljj/0f
lgoldt ?kn] o; ljefunfO{ hfgsf/L u/fpg' kg]{5 .
v= Documents Collection df k7fPsf] xsdf lgof{tstf{af6 pQm Documents Collection df
k7fpg'sf] sf/0f / e'QmfgL k|fKt x'g] ;Defljt cjlw clgjfo{ ?kn] pNn]v u/fpg'kg]{ / ;f]
cjlw leq -lgof{t ePsf] ldltn] ^ dlxgf ggf£g] u/L_ e'QmfgL k|fKt gePdf To:tf
lgof{tstf{x¿sf] ljj/0f lgoldt ?kn] o; ljefunfO{ hfgsf/L u/fpg' kg]{5 . pko{'Qm
ljj/0fx¿ o;};fy ;+nUg lj=lj=lg=kmf=g+= @-s_ cg';f/sf] 9fFrfdf dfl;s ?kn] dlxgf
;dfKt ePsf] & -;ft_ lbgleq o; ljefunfO{ pknJw u/fpg' kg]{5 .
u= Export Documents Negotiate eO{ jf Collection sf] nflu k7fPsf] xsdf e'QmfgL k|fKt
x'Fbf 8s'd]G6df pNn]lvt /sdeGbf sd kl/df0fsf] ljb]zL d'b|f k|fKt ePsf] 5 / o;/L
Shortfall ePsf ljifox¿ cfoftstf{;Fu ;DalGwt afl0fHo a}+sx¿n] ljleGg Charges
afkt s§f u/]sf] /sdsf] sf/0fn] ePsf] /x]5 eg] o:tf ljifox¿nfO{ Shortfall sf]
Category df g/fVg] / ;DalGwt a}+s :jod\n] 6'Ëf] nufpg ;Sg]5 . t/, o;/L 6'Ëf]
nufpFbf ;DalGwt a}+sx¿n] Shortfall ePsf] /sd ljb]zl:yt Correspondent a}+sx¿sf]
Charges dfq xf] / o;df ljb]zL cfoftstf{x¿sf] tkm{af6 s§f u/]sf] /sd ;dfj]z 5}g
eGg] osLg ug'{ kg]{5 .
3= Negotiate ePsf jf Collection df k7fOPsf s'g} klg lgof{t Documents sf] e'QmfgL k|fKt
xF'b+ f Document df pNn]v ePsf] ljb]zL d'b|f /sdsf] b'O{ k|ltzt jf cd]l/sL 8n/
!,))).– -jf ;f] ;/xsf] cGo kl/jTo{ ljb]zL d'b|f_ ;Dd h'g a9L x'G5, ;f]xL /sd a/fa/sf]
sd e'QmfgL k|fKt x'g] cj:yf ePdf jf k|fKt ePdf ;DalGwt sfuhftx¿ cWoog u/L
86
 pko'Qm 7xl/Psf] v08df / lgof{tstf{sf] klg ;xdlt ePdf a}+s :jod\n] To:tf] ljb]zL
d'b|f e'QmfgL :jLsf/ u/L ;DalGwt lgof{tstf{nfO{ e'QmfgL lbg ;Sg]5 . ;fy}, o;/L sd
e'QmfgL Nofpg] lx;fj ubf{ k|To]s k|tLtkqsf] 5'§f5'§} lx;fj ug'{kg]{5 .
ª= o;/L lgof{tsf] e'QmfgL k|fKt ubf{ k|lt 8s'd]G6 dfly pNn]v ul/P cg'?ksf] /sdeGbf a9L
/sd Go"g (Shortfall) x'g] ePdf o; ljefusf] :jLs[lt clgjfo{ ?kdf lng'kg]{5 . dfly
pNn]v eP cg';f/ sd e'QmfgL k|fKt ePsf] ljj/0f lj=lj=lg=kmf=g+=@-s_ sf] 9fFrfdf o;
ljefunfO{ pknAw u/fpg'kg]{5 .
r= g]kfnL lgof{tstf{x¿sf] gfddf k|fKt x'g] k|tLtkqx¿df Xof08lnË rfh{ jf sld;g OToflb
afkt egL ljb]zL d'b|fsf] /sd s§f x'g] jf e'QmfgL ug'{kg]{ zt{x¿ /flvPsf] 5 eg] To:tf
k|tLtkqx¿ :jLsf/ ug{ gldNg] . t/ o;/L s§f x'g] jf e'QmfgL ug'{ kg]{ /sd 8s'd]06sf]
b'O{ k|ltzt jf cd]l/sL 8n/ !,))).– -h'g a9L x'G5_ gf3\b}g eg] To:tf k|tLtkqx¿
:jLsf/ ug{ a}+sx¿nfO{ afwf kg]{ 5}g .

-^_ bfnhGo j:t'x¿sf] lgof{t ;DaGwL Joj:yf .

g]kfn ;/sf/, jfl0fHo tyf cfk"lt{ dGqfnosf] ldlt @)^&.@.# sf] lg0f{ofg';f/ /x/sf] bfn afx]s
cGo ;a} k|sf/sf bfnhGo j:t'x¿sf] lgsf;L v'nf ul/Psfn] ;f]xL adf]lhd /x/sf] bfn afx]s
cGo bfnhGo j:t'x¿sf] lgsf;L ;DaGwL sf/f]jf/ ug{ ;lsg] 5 .

-&_ Cash Against Documents (CAD) sf] cfwf/df dfn;fdfg lgof{t ;DaGwL Joj:yf M
CAD cGtu{t ef/tafx]s cGo d'n'stkm{ lgof{t ug{ rfxg] lgof{tstf{x¿sf] nflu lgDg lnlvt
zt{x¿ kfngf ug'{kg]{ u/L To:tf] lgof{t cg'dlt ;DalGwt a}+s÷ljQLo ;+:yfx¿ dfkm{t k|fKt ug{
;lsg] 5 .
-s_= Ps k6sdf a9Ldf cd]l/sL 8n/ %,)),))).– -cd]l/sL 8n/ kfFr nfv_ ;Ddsf] ;fdfg
lgof{t ug{ cg'dlt k|bfg ug{ ;lsg]5 .
-v_ lgj]bg;fy cBfjlws btf{ k|df0fkq / cfos/ btf{ k|df0fkqsf] k|ltlnlk ;+nUg x'g'kg]{5 .
-u_ lgof{t ug{ dfu ePsf] /sdnfO{ k'li6 ug]{ aLhs (Invoice) jf ljqmL ;Demf}tf (Sales
Contract) jf v/Lb cfb]z (Purchage Order) ;+nUg x'g'kg]{5 .
-3_ lgof{t cg'dlt hf/L ubf{ lgof{t /sdnfO{ vfDg] u/L jLdf ul/Psf] x'g'kg]{ 5 .
-ª_ lgof{t d"Nosf] ! k|ltztn] x'g] /sd a/fa/sf] gub jf artkq jf ljsf; C0fkq jf
;DalGwt a}+s÷ljQLo ;+:yfnfO{ dfGo x'g] ;'/If0fkq w/f}6Lsf] ¿kdf lng'kg]{5 .
-r_ o:tf] lgof{tsf] e'QmfgL k|fKt ePkl5 w/f}6L km's'jf ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] ug{
;Sg]5 .
-5_ lgof{t cg'dltkq hf/L ePsf] ldltn] ^ -5_ dlxgfleq lgof{t d"No a/fa/sf] /sd e'QmfgL
gcfPdf ;DalGwt a}+s÷ljQLo ;+:yfn] To:tf] gub w/f}6L jf ;'/If0fkqx¿ /f]Ssf u/L] ;f]sf]
ljj/0f & -;ft_ lbgleq o; ljefudf k]z ug{'kg]{5 .
-h_= a}+s Uof/]G6Lsf] cfwf/df lgof{t ug'{k/]df o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 .
-em_ a}+s÷ljQLo ;+:yfx¿n] lgof{t cg'dltkq hf/L ubf{ lgof{tstf{ kf6L{n] h'g eG;f/
sfof{noaf6 ;fdfg lgof{t ug]{ xf], ;f] eG;f/ sfof{nosf] gfddf dfq o;};fy ;+nUg
cg';\"rL %=^ cg';f/sf] lgof{t cg'dltkq hf/L ug'{kg]{5 .

87
-*_ lgof{t ug]{ eG;f/ ljGb' ;DaGwL Joj:yf M
k|tLtkq dfkm{t ;fdfg lgof{t ubf{ cfoft ug{ tf]lsPsf O=k|f=kl/kq ;+Vof ! sf] bkmf ! sf] pkbkmf
!=!=! sf] v08 -u_ adf]lhdsf eG;f/ laGb'x¿ g} ef/tLo aGbufx eO{÷jf geO{ t];|f] d'n's lgof{t
x'g] Jofkfl/s ;fdfgsf] xsdf klg k|of]u ug'{ kg]{ 5 .

88
 cg';"rL %=!
-O=k|f= kl/kq ;+VofM % sf] bkmf !-v_ sf] k|of]hgsf] nflu_
===============a}+s÷ljQLo ;+:yfsf] gfd
============sfof{no÷zfvf
a}+s tyf ljQLo ;+:yf sfof{nosf] sf]8 g+=÷k|df0fkqsf] l;nl;n]jf/ gDa/ M
lgof{tsf] nflu clu|d e'QmfgL k|df0fkq
ldlt M
>L g]kfn ;/sf/
================eG;f/ sfof{no
-7]ufgf_

dxfzo,
To; eG;f/ sfof{no dfk{mt lgsf;L x'g] u/L tkl;n adf]lhd clu|d e'QmfgL k|fKt ePsf]n] of]
k|df0f–kq hf/L ul/Psf] 5 . ;fdfg lgsf;L eP cg'¿ksf] Joxf]/f tn plNnlvt dxndf k|dfl0ft ;d]t
ul/lbg' x'g cg'/f]w ub{5f}F .
s|=;+= ljj/0f ljj/0f
1 e'QmfgL k|fKt ug]{ lgof{tstf{sf] gfdM
a}+s sfof{nodf /x]sf] vftf gDa/M
e'QmfgL k|fKt ljb]zL d'b|f /sdM
/sd hDdf ePsf] ldltM
2 e'QmfgL k7fpg] kIfsf] gfdM
7]ufgfM
lgof{t ul/g] ;fdfgsf] gfdM
kl/df0fM
d"NoM
9'jfgL z'NsM
jLdf z'NsM
3 e'QmfgL k7fpg] a}+s tyf ljQLo ;+:yfsf]
7]gfdM
ufgfM
/sdsf] k|of]hgM
Ph]G;L vftfdf hDdf ePsf] ldltM
4 /sdfGt/ ePsf] dfWodM 8«fkm\6÷l6=l6=÷:jLkm\6, :yfgLo ljqmL, Epayment
5 ;fdfg k|fKt ug]{ ljb]zL kIfsf] gfdM
7]ufgfM

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M
lgsf;L ePsf] eG;f/ sfof{noaf6 k|dfl0ft ljj/0f
plNnlvt k|df0fkq cg'¿k b]xfo adf]lhd lgsf;L ePsf] Jox]f/f k|dfl0ft ul/Psf] 5 .
l;=g+= lgof{t u/]sf] ldlt /sd -ljb]zL d'b|f_ lgof{t ug{ afFsL ljb]zL d'b|f eG;f/ clws[tsf] b:tvt tyf
sfof{nosf] 5fk
1
2
3
4

89
 cg';"rL %=@
-O=k|f= kl/kq ;+VofM % sf] bkmf ! sf] v08 -7_ sf] k|of]hgsf] nflu_
=========a}+s tyf ljQLo ;+:yfsf] gfd
=========sfof{no÷zfvf
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu

dxfzo,
dfn;fdfg lgof{tsf] nflu o; sfof{no dfk{mt k|fKt ePsf] clu|d e'QmfgL /sddWo] b]xfo
adf]lhdsf] /sd kl/kqdf ePsf] Joj:yf adf]lhd lkmtf{ ul/Psf] Joxf]/f hfgsf/Lsf] nflu k]z u/]sf 5f}F .

clu|d clu|d
e'QmfgLsf] lkmtf{ u/]sf]
l;=g+= e'QmfgL k|fKt ljb]zL d'b|f g]=?= lkmtf{ u/]sf] s}lkmot
ljb]zL
ldlt k|df0fkq g+= g]=?=

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

90
 cg';"rL %=#
-O=k|f= kl/kq ;+VofM % sf] bkmf @ sf] v08 -ª_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= !
============ a}+s ln=
lgof{t k|tLtkq vf]n]sf] ljj/0f
-;fKtflxs_
============= ;fn ================= dlxgf ============= ut]

g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu .

;fdfgsf] k|tLtkq /sd

lgof{t lgof{tstf{sf] gfd Ph]G;L
b]z
k|tLtkq g+= 7]ufgf a}+s
gfd kl/df0f ljb]zL d'b|f /sd ;f]sf] x'g] ?=

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

91
 cg';"rL %=$
-O=k|f= kl/kq ;+VofM % sf] bkmf @ sf] v08 -ª_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= @
============ a}+s ln=
b[io lgof{taf6 x'g] kl/jTo{ ljb]zL d'b|fsf] cfDbfgL ljj/0f
-;fKtflxs_
============= ;fn ================= dlxgf ============= ut]

g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu

lgof{t j:t'sf] /sd

lgof{tstf{ k|tLtkq÷clu|d Ph]G;L
a}+ssf] lgof{t
sf] gfd e'QmfgL jf cGo hDdf
/]km/]G; g+ ldlt
7]ufgf pNn]v ug]{ ldlt
lj=d'=
gfd kl/df0f ljb]zL d'b|f /sd ;f]sf] x'g] ?=

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

92
 cg';"rL %=%
-O=k|f= kl/kq ;+Vof % sf] bkmf % sf] v08 -v_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= @-s_

========================
=========================================

lgof{t e'QmfgL k|fKt x'g gcfPsf] dfl;s ljj/0f

@)=========b]lv @)========d;fGt;Dd

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu .

ljifo M– Pkm=lj=Pg=÷Pkm=lj=;L= ljj/0f

lgof{t ePsf j:t'x¿sf]
e'QmfgL e'QmfgL lkmtf{
lgof{tstf{sf] gfd, ljj/0f g]uf]l;ozg
sf/f]jf/ g+= cfpg'kg]{ cfpg'kg]{ cfPsf]
7]ufgf ldlt ldlt afFsL /sd sf/0f
lgof{t j:t'sf] ljb]zL d'b|f
gfd

======================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

93
 cg';"rL %=^
-O=k|f= kl/kq ;+Vof % sf] bkmf & sf] k|of]hgsf] nflu_
lgof{t cg'dltkq

>L =================eG;f/ sfof{no

============================== .

ljifoM– CAD (Cash Against Documents) sf] cfwf/df dfn;fdfg lgsf;L ;DaGwdf .

dxfzo,
>L ================================== sf] ldlt ================================== sf] lgj]bgaf6 dfu eO{ cfP
cg';f/ pQm pBf]u÷kmd{nfO{ CAD cGtu{t ========================= d"No a/fa/sf] ====================== ;fdfg To;
eG;f/ sfof{noaf6 lgsf;L ug{ :jLs[lt lbOPsf] Joxf]/f cg'/f]w ub{5' .
ejbLo,

============= ===============
cflwsfl/s b:tvt cflwsfl/s
b:tvt
af]wfy{ M–
!= >L ==================================
=========================================== .

94
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M)^÷@)&^

lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL Joj:yf

!= :jb]zL pTkfbgnfO{ lgof{td'vL jgfpg tyf lgof{t k|j4{g u/L j}b]lzs Jofkf/df b]lvPsf]
c;Gt'ngnfO{ sd ug{ g]kfn ;/sf/n] lgof{t k|f]T;fxg ug{ lgof{tstf{nfO{ k|bfg ug]{ cg'bfgnfO{
Jojl:yt, kf/bzL{, ;/n Pjd k|efjsf/L agfpg g]kfn ;/sf/ dGqLkl/ifb\n] ælgof{tdf cg'bfg k|bfg
ug]{ ;DaGwL sfo{ljlw, @)&%Æ df ;+zf]wg :jLs[t u/]sf] x'Fbf ;f] ;+zf]lwt Joj:yf ;lxtsf]
sfo{ljlwdf pNn]v ePsf k|fjwfgx¿ b]xfo adf]lhd sfof{Gjog ug]{ u/fpg] Joj:yf ul/Psf]n] o;}
;fy ;+nUg sfo{ljlw adf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@
n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
-s_ lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL Joj:yf M
!= o;};fy ;+nUg sfo{ljlwdf pNn]v ePsf k|fjwfgx¿ o; a}+saf6 Ohfhtkq k|fKt -s_ ju{sf
;j} jfl0fHo a}+sx¿n] kfngf ug'{kg]{5 .
@= j:t' lgof{t tyf ;f]sf] e'QmfgL h'g a}+s sfof{no dfk{mt ePsf] xf] ;f]xL a}+s sfof{no dfk{mt
dfq gub k|f]T;fxg pknJw u/fpg' kg]{5 .
#= lgof{tdf gub cg'bfg k|bfg ubf{ sfo{ljlwsf] bkmf # df ePsf] Joj:yf adf]lhd k|bfg ul/g]5 .
o; sfo{ljlwsf] bkmf ^ sf] pk–bkmf # df ePsf] Joj:yf adf]lhd a}+s vftfdf /sd hDdf
ubf{ lgof{tstf{sf] vftfdf ljb]zL d'b|f hDdf ePsf] lbgsf] nflu g]kfn /fi6« a}+sn] lgwf{/0f
u/]sf] kl/jTo{ ljb]zL d'b|fsf] vl/b b/sf] cfwf/df g]kfnL ?k}ofFdf ?kfGt/0f u/L ;f]xL a/fa/sf]
g]kfnL ?k}ofFdf k|bfg ug'{kg]{5 . o; k|of]hgsf] nflu lgof{tstf{n] bkmf $ df pNn]lvt lgof{t
x'g] a:t'sf] k|df0fLs/0f ;DaGwL sfuhft k]z ug'{kg]{5 .
$= sfo{ljlwsf] bkmf # adf]lhdsf] gub cg'bfg k|fKt ug{ rfxg] lgof{tstf{n] sfo{ljlwsf] bkmf %
adf]lhdsf sfuhft ;lxt cg'';"rL–$ adf]lhdsf] 9fFrfdf a}+s ;dIf lgj]bg lbg'kg]{5 .
%= a'Fbf $ adf]lhd lgof{tstf{sf] a}+s vftfdf /sd hDdf ul/;s]kl5 ;DalGwt a}+sn] ;f]
a/fa/sf] /sd zf]wegf{sf] nflu cfjZos sfuhft ;lxt sfo{ljlwsf] cg';"rL–% adf]lhdsf]
9fFrfdf g]kfn /fi6« a}+s ;dIf lgj]bg lbg' kg]{5 .
^= sf7df8f}+ pkTosf aflx/l:yt a}+s sfof{nox¿n] bkmf % adf]lhd zf]wegf{ dfu ubf{ cfkm\gf]
s]Gb|Lo÷skf]{/]6 sfof{no dfk{mt jf ;f]e}m o; ljefudf lgj]bg k7fpg ;Sg]5g\ . t/, zf]wegf{
/sd eg] ;DalGwt a}+s sfof{nosf] s]Gb|Lo÷skf]{/]6 sfof{nosf] o; a}+ssf] a}ls+u sfof{no,
jfn'jf6f/l:yt vftfdf dfq hDdf ul/g]5 .
&= ælgof{tdf gub cg'bfg k|bfg ug]{ ;DaGwL sfo{ljlw-klxnf] ;+;f]wg_ @)&%Æ tyf o; kl/kqdf
pNn]v ePsf k|fjwfg tyf k|lqmofx¿ k"/f geO{ k|fKt ePsf lgj]bgsf] zf]wegf{ ul/g] 5}g .
*= o; ljefudf k|fKt ePsf l/tk"j{ssf lgj]bgxsf] zf]wegf{ ubf{ g]kfn ;/sf/, cy{ dGqfnon]
o;} k|of]hgsf] nflu o; a}+snfO clu|d ?kdf pknJw u/fPsf] /sdn] vfd];Dd & -;ft_
sfo{lbgleq} e'QmfgL ul/g]5 .

95
 (= g]kfn ;/sf/ pBf]u, jfl0fHo tyf cfk"lt{ dGqfnoaf6 hf/L lgof{tdf gub cg'bfg k|bfg ug]{
;DaGwL sfo{ljlw-klxnf] ;+;f]wg_, @)&% o;};fy ;+nUg /x]sf] 5 .

@= g]kfn ;/sf/, pBf]u, jfl0fHo tyf cfk"lt{ dGqfnoaf6 hf/L lgof{tdf cg'bfg k|bfg ug]{
;DaGwL sfo{ljlw -klxnf] ;+;f]wg_, @)&% b]xfo adf]lhd /x]sf] 5 .

g]kfn ;/sf/
pBf]u,jfl0fHo tyf cfk"lt{ dGqfnosf] ;"rgf
lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL sfo{lalw -klxnf] ;+;f]wg_,@)&%

k|:tfjgfM lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL sfo{ljlw, @)&% nfO{ ;+;f]wg ug{ jf~5gLo ePsf]n] g]kfn
;/sf/ -dlGqkl/ifb\_ n] b]xfosf] sfo{ljlw agfO{ nfu" u/]sf] 5 .
!= ;+lIfKt gfd / k|f/DeM-!_ o; sfo{ljlwsf] gfd ælgof{tdf cg'bfg k|bfg ug]{ ;DaGwL sfo{ljlw -klxnf]
;+zf]wg_, @)&%Æ /x]sf] 5 .
-@_ of] sfo{ljlw t'?Gt nfu' x'g]5 .
@= kl/efiffM ljifo / k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwdfM—
-s_ æcg'bfgÆ eGgfn] cg';"rL ! jf cg';"rL @ adf]lhdsf j:t'x¿ lgof{t ug]{ lgof{tstf{nfO{ ;]fxL
cg';"rLdf pNn]v ul/Psf] b/df g]kfn ;/sf/n] k|bfg ug]{ lgof{t k|f]T;fxg afktsf] cg'bfg
/sd ;Demg' k5{ .
-v_ æpBf]uÆ eGgfn] :j]b]zL sRrfkbfy{ jf cfofltt sRrf kbfy{ pkof]u u/L s[lifhGo, jghGo,
cf}Bf]lus jf 3/]n' tyf x:tsnf nufotsf j:t' pTkfbg tyf lgof{t ug]{ k|rlnt sfg"g
adf]lhd btf{ ePsf pBf]u ;Demg' k5{ .
-u_ ælgof{tÆ eGgfn] g]kfn /fi6« a}+sn] tf]s]sf] kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L g]kfnaf6 ljleGg
d'n'sx¿df ul/g] dfn;fdfgsf] lgof{t ;Demg' k5{ / ;f] zAbn] ef/tdf x'g] lgsf;Lsf] xsdf
a}lsË k|0ffnL dfkm{t x'g] ef/tLo ?k}of cfh{g x'g] u/L ul/g] lgof{tnfO{ ;d]t hgfpF5 .
-3_ ælgof{tstf{Æ eGgfn] k|rlnt sfg"g adf]lhd cfoft lgof{t cg'dltkq -PlShd sf]8_ lnPsf
pTkfbs, lgof{t k|j4{g u[x jf ;xsf/L ;+:yf ;Demg' k5{ .
-ª_ ælgof{t k|j4{g u[xÆ eGgfn] lgof{t of]Uo a:t' pTkfbg ug]{ pTkfbs tyf pBf]u;Fu To:tf] j:t'
vl/b u/L lgof{t ug]{ k|rnLt sfg"g adf]lhd :yfkgf ePsf ;+:yf ;Demg' k5{ .
-r_ æa+}sÆ eGgfn] g]kfn ;/sf/n] pknAw u/fPsf] lgof{t cg'bfg e'QmfgL ;DaGwL sfo{ ug]{ g]kfn
l:yt ;DalGwt jfl0fHo a}+s ;Demg' k5{ .
-5_ ædGqfnoÆ eGgfn] pBf]u, jfl0fHo tyf cfk"tL{ dGqfno ;Demg'k5{ .
-h_ æd"No clej[l4Æ eGgfn] lgof{t ul/g]] j:t' pTkfbg klqmofdf pkof]u ePsf] :jb]zL j:t' jf
;]jfsf] dfqf ;Demg'k5{ .
-em_ æljefuÆ eGgfn] pBf]u ljefu ;Demg' k5{ .
-`_ æ;ldltÆ eGgfn] bkmf * adf]lhdsf] ;ldlt ;Demg' k5{ .
#= lgof{t k|f]T;fxg pknAw u/fpgM] -!_ g]kfn ;/sf/n] cg';"rL ! jf cg';"rL @ df plNnlvt j:t'
lgof{t u/]df lgof{tstf{nfO{ s"n lgof{t d'Nodf kfFr k|ltzt / cg';"rL @ df plNnlvt j:t'x¿
lgof{t u/]df lgof{tstf{nfO{ s"n lgof{t d"Nodf tLg k|ltztn] x'g] /sd cg'bfg :j?k pknAw
u/fpg] 5 .
-@_ pkbkmf-!_ cg';f/sf] cg'bfg k|fKt ug{ lgof{stf{n] lgof{t u/]sf] j:t'sf] e'QmfgL kl/jTo{
ljb]zL d'b|fdf a}sdf bflvnf ePsf] k|df0f jf ef/tdf x'g] lgsf;Lsf] xsdf a}lsË k|0ffnLsf]
dfWodaf6 x'g] cflh{t ef/tLo d'b|f a}s bflvnf u/]sf] k|df0f / eG;f/ sfof{non] dfnj:t' lgsf;L
x'Fbf hf/L u/]sf] lgof{t k|1fkg kq ;d]t k]z ug'{ kg]{5 .

96
 -#_ g]kfn ;/sf/n] /fli6«o:t/sf] ;fd"lxs 6«]8dfs{ btf{ u/]sf] / d"No clea[l4 sDtLdf rfnL;
k|ltzt ePsf] cg';"rL @ adf]lhdsf] j:t'sf] lgof{t u/]df yk Ps k|ltzt cg'bfg /sd pknAw
u/fpg]5 .
-$_ cg';"rL ! df plNnlvt a:t'x¿sf] pTkfbgdf bkmf $ sf] pkbkmf-!_ adf]lhdsf] ;"qsf
cfwf/df d"No clea[l4 slDtdf krf; k|ltzt / cg';"rL @ df plNnlvt j:t'x¿sf] pTkfbgdf
d"No clea[l4 slDtdf tL; k|ltzt ePsf] x'g' kg]{5 .
-%_ cg';"rL ! cg';"rL @ df plNnlvt j:t'x¿sf] pTkfbgdf d"No clea[l4sf] k|df0fLs/0f
k|To]s cfly{s jif{sf] ;fpg dlxgf / df3 dlxgfdf klxnf] k6s lgsf;L ubf{ pBf]u ljefuaf6
u/fpg'kg]{5 . t/ cfly{s aif{ @)&%÷@)&^ sf] nflu ;DalGwt lgof{tstf{n] u/]sf] :j–3f]if0ffnfO{ g}
dflgg]5 .
-^_ pkbkmf $ adf]lhd d"No clea[l4 u0fgf ubf{ cg';"rL ! sf a:t"x¿sf] d"No clea"l4
krf; k|ltzt eGbf sd ePdf sd ePsf] d"No clea[l4 cg'?k pkbkmf ! sf] cg';"rL @
adf]lhdsf] b/df jf pkbkmf # adf]lhd cg'bfg /sd pknAw u/fOg]5 . To;}u/L cg';"rL @
cGt/utsf a:t'x¿sf] d"No clea[l4 krf; k|ltzt jf ;f] eGbf a9L ePdf pkbkmf ! sf] cg';"rL
! ad]flhdsf] b/df cg'bfg /sd pknAw u/fOg]5 .
-&_ lgof{tstf{n] lgof{t u/] jfkt kfpg] cg'bfg h'g cfly{s jif{df lgof{t u/]sf] xf] ;f]xL cfly{s
aif{sf] jf;nftdf lx;fa b]vfpg' kg]{5 .
$= lgof{t ePsf] a:t'sf] k|df0fLs/0f ug'{ kg]{M -!_ o; sfo{ljlw adf]lhd d"No clea[l4 u0fgf ubf{
b]xfosf] ;'q sf cfwf/df ul/g]5 .
Value Addition =Export FOB Price-Value of Foreign Originated Material *100
Export FOB Price

-@_ o; sfo{ljlw adf]lhd cg'bfg k|fKt ug]{ j:t'sf] ;DaGwdf lgof{tstf{n] bkmf -#_ / bkmf -$_ sf]
pkbkmf ! df plNnlvt zt{ / cg';"rL # df plNnlvt :j 3f]if0fsf] k|fl0fs/0f ;lxtsf] cg';"rL #
adf]lhdsf] ljj/0f dfnj:t' lgof{t u/]sf] dlxgf ;dfKt ePsf] ;f7L lbg leq ljefu ;dIf k]z ug'{
kg]{5 .
-#_ pkbkmf @ adf]lhd k]z ePsf] ljj/0fsf cfwf/df ljefun] To:tf] j:t'sf] cg';"rL # adf]lhdsf]
9fFrfdf k|dfl0fs/0f u/L ;f]sf] hfgsf/L tLg lbgleq ;DaGwLt lgof{stf{nfO{ lbg' kg]{5 .
-$_ pkbkmf @ adf]lhd k]z ePsf] ljj/0f nufotsf ljifox¿sf] ;DaGwdf ljefun] cfjZostf
cg';f/ hf]lvd ;d]tsf cfwf/df slDtdf kfFr k|ltzt pBf]usf] ;DalGwt j:t' pTkfbg x'g]
sf/vfgf jf pTkfbg :ynsf] lg/LIf0f ug{ jf To:tf] j:t'sf] pTkfbg k|s[of af/] cfjZos hfFra'em
ug'{ kg]{5 .
-%_ pkbkmf-$_ adf]lhd hfFra'em ubf{ lgof{tstf{n] bkmf $ sf] pkbkmf ! jf @ ad]flhd k]z u/]sf]
ljj/0f em'6f 7x/]df k|rlnt sfg'gdf Joj:yf ePsf]df ;f] adf]lhd / pNn]v gePsf]df ;f] cfly{s
aif{df o; sfo{ljlw ad]flhd k|bfg ul/Psf] cg'bfg /sd / ;f] cg'bfg /sd a/fa/sf] yk hl/jfgf
c;'n ul/g]5 .
%= cg'bfg dfu ug]{M -!_ g]kfn ;/sf/n] pknAw u/fpg] bkmf # adf]lhdsf] cg'bfg k|fKt ug{ rfxg]
lgof{tstf{n] b]xfosf ljj/0f sfuhft ;lxt cg';"rL $ adf]lhdsf] 9fFrfdf a}s ;dIf lgj]bg lbg'
kg]{5 .
-@_ pkbkmf ! adf]lhd lgj]bg lbFbf h'g a}+s dfkm{t j:t' lgsf;L ug]{ k|of]hgsf] nflu a}lsË
sf/f]af/ u/]sf] xf] ;f]xL a}+sdf b]xfosf ljj/0f sfuhft ;lxt lgj]bg lbg' kg]{5 .
-s_ lgof{tstf{sf] cfot lgof{tstf{ cg'dltkq-PlShd sf]8_tyf :yfoL n]vf gDa/ jf d"No
clea[l4 s/ btf{sf] k|df0f kqsf] k|dfl0ft k|ltlnlk,
-v_ lgof{tstf{4f/f hf/L ul/Psf] lgof{ltt j:t'sf] Jofkf/Ls lan lahs / eG;f/ k|1fkgkq,
-u_ j:t' lgof{t u/] afkt lgof{tstf{n] k|fKt u/]sf] ljb]zL d'b|f a}s bflvnf ePsf] k|df0f k'Ug]
sfuhft jf a}s :6]6d]06,

97
 -3_ lgof{tstf{n] kl5Nnf] cfly{s jif{sf] s/ r'Qmf u/]sf] k|df0fkqsf] k|ltlnlk .
-ª_ cg';"rL # adf]lhd ljefuaf6 k|dfl0ft ljj/0f,
-r_ ef/tdf lgsf;L x'g]sf] xsdf eG;f/ sfof{nosf] dfnj:t' lgsf;L x'Fbf hf/L u/]sf] lgof{t
k|1fkg kqsf] k|lt
^= cg'bfg /sdsf] e'QmfgLM -!_ bkmf # adf]lhd lgof{tstf{nfO{ k|bfg u/Lg] cg'bfg /sd e'QmfgLsf]
k|of]hgsf] nflu g]kfn /fi6« a}sdf ælgof{tdf gub cg'bfg zf]wegf{Æ gfdsf] Psn vftf /xg] 5 /
;f] vftfdf cy{ dGqfnon] ;do ;dodf cfjZos /sd clu|d ?kdf hDdf ug]{5 .
-@_ bkmf % adf]lhd s'g} lgof{tstf{af6 k|fKt ePsf] lgj]bg a}sn] cfjZos hfFra'em ubf{
Joxf]/f dgfl;a b]v]df lghn] kfpg] cg'bfg /sd lgj]bg k|fKt ePsf] ldltn] ;ft lbg leq lghsf]
a}s vftfdf hDdf ul/lbg' kg]{5 .
-#_ pkbkmf -@_ adf]lhd a}s vftfdf /sd hDdf ubf{ lgof{tstf{sf] vftfdf ljb]zL d'b|f hDdf
ePsf] lbgsf] nflu g]kfn /fi6« a}sn] lgwf{/0f u/]sf] kl/jTo{ ljb]zL d'b|fsf] vl/b b/sf] cfwf/df
g]kfnL ?k}ofdf ?kfGt/0f u/L ;f]lx a/fa/sf] g]kfnL ?k}of hDdf ug'{ kg]{5 .
-$_ a}sn] pkbkmf -#_ adf]lhd lgof{tstf{nfO{ k|To]s dlxgf pknAw u/fPsf] cg'bfg /sdsf]
ljj/0f ;f] dlxgf ;dfKt ePsf] ;ft lbgleq g]kfn /fi6« a}snfO{ pknAw u/fpg' kg]{5 .
&= cg'bfg /sdsf] zf]wegf{ M -!_ bkmf ^ sf] pkbkmf -#_ adf]lhd lgof{tstf{sf] a}s vftfdf /sd
hDdf ul/;s]kl5 ;DalGwt a}sn] ;f] a/fa/sf] /sd zf]wegf{sf] nflu cg';"rL % adf]lhdsf]
9fFrfdf g]kfn /fi6« a}s ;dIf lgj]bg lbg' kg]{5 .
-@_ bkmf -!_ adf]lhd lgj]bg k|fKt ePdf g]kfn /fi6« a}sn] cfjZos hfFra'em u/L kGw| lbgleq
bkmf ^ sf] pkbkmf-!_ adf]lhd sf] vftfaf6 a}sn] zf]wegf{ dfu bfaL u/] adf]lhdsf] /sd
;DalGwt a}snfO{ zf]wegf{ ul/lbg' kg]{5 .
-#_ pkbkmf-@_ adf]lhd a}snfO{ zf]wegf{ u/]sf] /sdsf] ljj/0f g]kfn /fi6« a}sn] cy{ dGqfno /
dGqfnonfO{ dfl;s ?kdf pknAw u/fpg' kg]{5 .
*= ;ldltsf] u7gM -!_ cg'bfg k|bfg ug]{ ;DaGwL sfo{sf] cg'udg tyf d"NofÍg, ;dGjo Pjd\
l;kmfl/; ug{ dGqfnodf b]xfo adf]lhdsf] Ps ;ldlt /xg] 5 .
-s_;lrj,dGqfno-jfl0fHo tyf cfk"lt{_ –;+of]hs
-v_;x;lrj,cy{ dGqfno –;b:o
-u_;x;lrj,dGqfno-ax'kIfLo Jofkf/ tyf Jofkf/ ;xfotf dxfzfvf_ –;b:o
-3_dxflbg]{zs,eG;f/ ljefu –;b:o
-ª_ dxflgb]{zs, pBf]u ljefu – ;b:o
-r_ sfo{sf/L lgb]{zs,g]kfn /fi6« a}s-;DalGwt If]q x]g]{_ –;b:o
-5_cWoIf, g]kfn pBf]u jfl0fHo ;+3 –;b:o
-h_ cWoIf, g]kfn pBf]u kl/;+3 –;b:o
-em_ pk–;lrj, dGqfno -Jofkf/ gLlt tyf Jofkf/ ;xfotf zfvf_ –;b:o ;lrj
-@_ ;ldltsf] a}7s ;fdfGotof aif{sf] b'O{ k6s ;+of]hsn] tf]s]sf] ldlt, :yfg / ;dodf a:g]5 .
-#_ ;ldltsf] a}7ssf] sfo{ljlw ;ldlt cfkm}n] lgwf{/0f u/] adf]lhd x'g]5 .
-$_;ldltsf] ;lrjn] ;ldltsf] a}7ssf] lg0f{o ;+of]hsaf6 k|dfl0ft u/fO{ /fVg' kg]{5 .
(= ;ldltsf] sfd,st{Jo / clwsf/M ;ldltsf] sfd st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M
-s_ cy{ dGqfnosf] ;xdltdf cg'bfg pknAw u/fpg] j:t' / cg'bfg lbg] /sdsf] k|ltzt lgwf{/0f
u/L :jLs[ltsf] nflu g]kfn ;/sf/ ;dIf k]z ug{ dGqfno ;dIf l;kmfl/; ug]{,
-v_ cg';"rL ! jf cg';"rL @ adf]lhd cg'bfg k|bfg ul/Psf j:t'sf] ;"rLdf yk36 ug{ dGqfno
;dIf l;kmfl/; ug]{,
-u_ o; sfo{ljlwsf] sfof{Gjog eP gePsf] ;DaGwdf lgoldt ?kdf cg'udg, d"NofÍg tyf ;dLIff
ug],{
-3_ sfo{ljlw sfof{Gjog ug{ ;Da4 lgsfox¿ aLr ;dGjo ug]{ .
!)= vf/]hL / arfpM -!_ lgof{tdf gub k|f]T;fxg ;DaGwL sfo{lalw, @)&) vf/]h ul/Psf] 5 .
-@_ lgof{tdf gub k|f]T;fxg ;DaGwL sfo{ljlw,@)&) cg';f/ eP ul/Psf sfd sf/afxL o;}
sfo{ljlw adf]lhd eP u/]sf] dflgg]5 .

98
-#_ lgof{t gub k|f]T;fxg ;DaGwL sfo{ljlw, @)&) adf]lhd cg'bfg dfu e} k|lqmofdf /x]sf
lgj]bgx¿ ;f]xL sfo{ljlw cg';f/ km/kmf/v ul/g]5 .

99
 cg';"rL÷!
-bkmf # sf] pkbkmf -!_ ;Fu ;DalGwt_
lgof{tdf cg'bfg k|bfg ul/g] j:t'x¿sf] ;"rL
qm=;+ lgof{t x'g] j:t'sf] gfd
! k|zf]lwt lrof
@ k|zf]lwt skmL
# x:tsnf / sfi7snfsf j:t'
$ k|zf]lwt 5fnf -qmi6_ / 5fnfhGo pTkfbgx¿
% xft] sfuh tyf ;f]af6 pTkflbt ;fdfg
^ k|zf]lwt h8La'6L tyf ;f/o'Qm t]n
& k|zf]lwt kTy/ tyf ;f/o'Qm t]n
* cNnf]af6 pTkflbt ;fdfgx¿
( k|zf]lwt lkpg] kfgL ÷ldg/n jf6/
!) k|zf]lwt j];f/
!! t/sf/L
!@ k'ik
!# k|zf]lwt dx
!$ k|zf]lwt cn}rL
!% k|zf]lwt cb'jf -;"7f], :nfOl8ª, t]n / kfp8/ nufot_

100
 cg';"rL÷@
-bkmf # sf] pkbkmf -!_ ;Fu ;DalGwt_
lgof{tdf cg'bfg k|bfg ul/g] j:t'x¿sf] ;"rL
qm=;+= lgof{t x'g] j:t'sf] gfd
! :jb]zdf pTkflbt sk8f
@ tof/L kf]zfs
# un}+rf / pmgLsf ;fdfg
$ Rofª\u|f klZdgf tyf ;f]af6 pTkflbt ;fdfg
% :jb]zL k|zf]lwt h'6 tyf h'6sf pTkfbgx¿
^ ;'g, rfFbLsf u/uxgf
& :jb]zL cw{ k|zf]lwt 5fnf
* cf}ifwL
( km]N6 -pgLhGo_ sf j:t'x¿
!) kf]lni6/ ofg{ ÷kmfO{j/ leisf]if{ ofg{ ÷Pqm]lns ofg{ ÷ s6g ofg{
!! tfdfsf ;fdfg - x:tsnfsf ;fdfg,k'hfcfhfsf ;fdfg, ;hfj6sf ;dfg tyf
cGo efF8fs'F8f_
!@ h'Qf rKkn -km'6j]o/_

101
 cg';"rL÷#
-bkmf $ sf] pkbkmf -@ / #_ ;Fu ;DalGwt_
==========pBf]u ÷lgof{tstf{÷lgof{t k|j4{g u[x

>L pBf]u ljefu============================.

ljifoM :j–3f]if0ffsf] ljj/0f
v08 –s
o;=========pBf]u÷lgof{tstf{÷lgof{t k|j4{g u[xaf6 cfly{s jif{========sf]=======cjlwdf b]xfo adf]lhdsf]
ljj/0f cg';f/sf] j:t'sf] lgsf;L u/]sf] Joxf]/f k|dfl0ft ul/G5 M–
-s_ lgof{ltt j:t'sf] gfdM
-v_ xfdf]{lgs sf]8M
-u_ k|zf]wg ul/Psf] sRrf j:t'M
-3_ lgof{t ePsf] kl/0ffd / d"NoM
-ª_ ;t k|ltzt :jb]zL sRrf kbfy{ pkof]u eP÷gePsf] M
-r_ j:t'sf] d"No clej[l4 k|ltztM
-5_ pTkfbgstf{÷lgof{tstf{n] k|ToIf /f]huf/L lbOPsf] ;+VofM
-h_ lgof{ltt j:t'sf] :jb]z / ljb]zdf ;+o'Qm 6«]8dfs{ btf{ eP ÷ gePsf] M
-em_ lgof{tstf{sf] ut #-tLg_ jif{sf] lgof{t pknlAwsf] :t/
qm=;+ cf=j=-s_ lgof{tsf]
kl/df0f -?=nfvdf_-v_

! cfwf/ jif{ ===================

@
#

cfwf/ jif{sf] t'ngfdf ut tLg cfly{s jif{sf] ;/b/ lgof{t j[l4===============k|ltzt

lgof{tstf{sf] clws[t JolQmsf] b:tvtM
gfd / y/M
bhf{M

102
 v08 v
g]kfn ;/sf/
pBf]u jfl0fHo tyf cfk"lt{ dGqfno
pBf]u ljefu
>L========================================a}+s
pk/f]Qmfg';f/sf] 3f]if0ffaf6 d"No clea[l4 ;d]tsf] zt{ k'/f u/]sf] b]lvPsf] Joxf]/f k|dfl0ft ul/G5 .

k|dfl0ft ug]{ clws[tsf] b:tvtM

gfd / y/M
kbM

a]fwfy{M
>L===============================lgof{tstf{ .

103
 cg';"rL–$
-bkmf % sf] pkbkmf -!_ ;Fu ;DalGwt_
cg'bfg /sd k|fKt ug{ lbg] lgj]bgsf] 9fFrf

>L ===================a}+s,
============================.

ljifoM lgof{tdf gub cg'bfg af/] .

dxf]bo,
lgof{tstf{ ===================n] =============d'n'sl:yt >L=================-vl/bstf{sf] gfd_ nfO{ To; a}+s
dfkm{t ============-;fdfgsf] gfd_ lgsf;L u/L v'b kl/jTo{ d'›f ========-d'›fsf] gfd _==========cfh{g u/L
ldlt=========df o; a}+ssf] vftf g+= ==================df hDdf eO{ e'QmfgL k|fKt u/]sf] / ;f] ljb]zL d'›fsf]
g]kfn /fi6« a}+såf/f lgwf{l/t k|rlnt ljlgdo b/ cg';f/ sfod ePsf] s'n g]kfnL ?k}+ofF ==============
==========sf] ============== k|ltztn] x'g] gub cg'bfg ?= ===============o; pBf]usf] gfddf /x]sf] To; a}+sl:yt
vftf g+= ========== df hDdf ul/lbg' x'g tkl;n adf]lhdsf] ljj/0f tyf sfuhft ;lxt cg'/f]w u/]sf] 5'÷
u/]sf 5f}+ .
o;df pNn]v ePsf ljj/0f km/s k/]df jf em'6f 7xl/Pdf k|rlnt sfg'g adf]lhd ;xg] a'emfpg]
5'÷5f}F .
tkl;nM
!= pBf]u btf{,cfoft—lgof{t cg'dltkq / :yfoL n]vf gDa/ btf{sf] k|df0fkqsf] k|dfl0ft k|ltlnlk,
@= lgof{t u/]sf] j:t'sf] Jofkfl/s lan lahs / eG;f/ k|1fkgkq
#= ljefuaf6 k|fKt cg';"rL—# adf]lhdsf] lgof{t k|df0fkq,
$= ljb]zL d'›f a}+s bflvnf ePsf] k|df0f k'Ug] sfuhft, a}+s :6]6d]06
%= kl5Nnf] cfly{s jif{sf] s/ r'Qmf u/]sf] k|df0fkq .

ejbLo,
lgof{tstf{ jf lghsf] k|ltlglwsf] b:tvtM
lgof{tstf{ jf lghsf] k|ltlglwsf] gfdM
lgof{tstf{sf] gfdM
;Dks{ 7]ufgf M
;Dks{ 6]lnkmf]g g+=
lgof{tstf{ sDkgL jf ;+:yfsf] 5fkM

104
 cg';"rL÷%
-bkmf & sf] pkbkmf -!_ ;Fu ;DjlGwt_
>L g]kfn /fi6« a}+s,
ljb]zL ljlgdo Joj:yfkg ljefu,
afn'jf6f/, sf7df08f}+ .
ljifoM cg'bfg /sd zf]wegf{ af/] .
dxfzo,
To; ljefusf] Ohfht k|fKt kl/kq ;+Vof =========df ePsf] k|lqmof tyf sfo{ljlw cg'?k tkl;n
adf]lhd lgof{t ePsf] Joxf]/f k|dfl0ft ub}{ ;f] lgof{t afkt pknAw u/fOPsf] cg'bfg afkt ldlt
============df e'QmfgL lbPsf] hDdf ? ========================-cIf/]kL ==============================================_ sf]
zf]wegf{ To; a}+sdf /x]sf] o; a}+ssf] vftf g+= =====================df hDdf x'g] u/L pknAw u/fO{ lbg' x'g
cg'/f]w ub{5f}+ . ;fy}, o; zf]wegf{ dfu ul/Psf sfuhftx¿af6 o; cl3 s'g} zf]wegf{ dfu gul/Psf]
Joxf]/f ;d]t cg'/f]w ub{5f}+ .
qm=;= lgof{tstf{ lgof{t ePsf] lgof{t e'QmfgL k|fKt

;+s]t g gfd kl/df0f j:t' b]z dfWod gDa/ d"No ldlt /sd g]kfnL d"No
-PlShd -ljb]zL lj=d'= ?k}+of -Pkm=cf]= ljlgdo
sf]8 g+_ d'›fdf_ la=_ b/
-ljb]zL
d'›fdf_

;f]wegf{ x'g'kg]{ hDdf /sd ?=============================== cIf/]kL========

;+nUgM lgof{t afkt kl/jTo{ ljb]zL d'›f hDdf ePsf] k|dfl0ft a}+s :6]6d]06
lgj]bs a}+ssf] gfdM
7]ufgfM
b:tvtM
k|aGwssf] gfdM
ldltM

105
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M)&÷@)&^

kl/jTo{ ljb]zL d'b|f ;6xL ;DaGwL Joj:yf .

kl/jTo{ ljb]zL d'b|f ;6xL ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] x'Fbf ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}lsË sfof{no nufot cGo sfof{no /
Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ ju{sf ljsf; a}+s tyf Ohfhtkqk|fKt dlgr]~h/x¿nfO{ of]
kl/kq hf/L ul/Psf] 5 .

!= /fxbfgL afktsf] ;6xL ;'ljwf ;DaGwL Joj:yf M

-s_ lghL tyf cf}krfl/s tj/n] ljb]z e|d0fdf -ef/t afx]s_ hfg] g]kfnL gful/sx¿nfO{ g]kfn
;/sf/n] hf/L u/]sf] j}w /fxbfgL / sGkmD8{ xjfO{ l6s6sf] cfwf/df tf]lsPsf a}+s÷ljQLo
;+:yf÷Ohfhtkqk|fKt lgsfox¿n] ;6xL ;'ljwf lbg'kg]{5 .
-v_ /fxbfgL ;'ljwf afkt kfpg] ;6xL /sd M
-!_ ef/t afx]s cGo d'n'sx¿sf] e|d0fdf hfg] g]kfnL gful/sx¿nfO{ /fxbfgL jfkt k|lt
k6s cd]l/sL 8n/ !,%)).– jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f;Dd ;6xL ;'ljwf lbg
;lsg]5 .
-@_ cnUu} /fxbfgL glnO{ cleefjssf] ;fydf hfg] s]6fs]6Lx¿nfO{ clwstd cd]l/sL 8n/
%)).– -kfF+r ;o_ ;Dd ;6xL lbg ;lsg]5 .
-#_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt lnO{ j}b]lzs /f]huf/Ldf hfg] g]kfnL
gful/snfO{ /fxbfgL afkt clwstd cd]l/sL 8n/ @)).– -b'O{ ;o_ ;Dd dfq ;6xL
;'ljwf pknJw u/fpg' kg]{5 .
-$_ g]kfn ;/sf/n] hf/L u/]sf] ofqf cg'dtLkq (Travel Document) sf] cfwf/df ljb]z
e|d0fdf hfg /fxbfgL ;'ljwf dfu eO{ cfPdf To:tf AolQmx¿nfO{ cd]l/sL 8n/
!,))).– ;Ddsf] ;6xL ;'ljwf k|bfg ug'{kg]{5 .
t/, cfk|jf; le;f (Immigrant Visa, Visa Highly Skilled Migrant Programme, Visa Settlement-
AF, Permitted to remain in Australia Indefinitely Visa / Diversity Visa k|fKt u/L ;DalGwt
b]zdf hfg] JolQmnfO{ klxnf] k6s dfq of] ;6xL ;'ljwf pknAw u/fpg ;lsg]5 .
-u_ :yndfu{af6 lghL e|d0fdf hfFbf kfpg] ;6xL ;'ljwf M
-!_ :yndfu{af6 rLgsf] :jzflzt If]q ltJjt -lgodfg';f/ ;Ldf cf]xf]/ bf]xf]/ ug]{ JolQmx¿
afx]s_ / ;fs{ d'n'sx¿ -ef/t jfx]s_ df lghL e|d0fdf hfg] JolQmx¿nfO{ ;DalGwt
b]zsf] k|j]zf1f (Visa) ePdf Ps k6sdf a9Ldf cd]l/sL 8n/ %)).–-kfFr ;o_ ;Dd /
Ps cfly{s jif{df a9Ldf cd]l/sL 8n/ !,))).–-Ps xhf/_ ;Ddsf] ;6xL ;'ljwf
pknAw u/fpg ;lsg]5 .
@_ o;/L] ;6xL k|bfg ubf{ :yndfu{af6 e|d0f ug]{ JolQmx¿ / ;fs{ b]zx¿ -ef/tafx]s_
nufot Entry Point df k|j]zf1f lbg] b]zx¿df e|d0f ug]{ g]kfnL gful/sx¿sf] xsdf
/fxbfgLdf b/kL7 u/L ;6xL ;'ljwf pknAw u/fpg] lgsfosf] clws[tn] b:tvt u/L
;+:yfsf] 5fk ;d]t nufpg' kg]{5 .
106
-3_ gk'u ;6xL ;'ljwfsf] nflu lgj]bg lbg ;lsg] M
syd\sbflrt o; kl/kqdf ePsf] Joj:yf adf]lhd k|fKt x'g] ;6xL ;'ljwf gk'u x'g uO{ a9L
/sd cfjZos k/]df cfˆgf] Kofg gDa/ / /sd gk'u x'gfsf] sf/0f ;lxt o; ljefudf
lgj]bg u/]df cf}lrTosf] cfwf/df cfjZostfg';f/ ;6xL ;'ljwf lbg ;lsg]5 .
-ª_ Jofkf/ k|j4{gsf] nflu ;6xL ;'ljwf M
ljb]z -ef/t afx]s_ df Joj;fo k|j4{g, Jofkf/ d]nf, Jofkf/ uf]i7Ldf hfg] g]kfnL
gful/snfO{ /fxbfgL afkt k|lt k6s cd]l/sL 8n/ %,))).– ;Ddsf] ;6xL ;'ljwf Jofkf/
k|j4{gsf] sfo{qmdaf6 x'g] pknlJw tyf efu lng hfg' kg]{ sf/0f ;lxtsf] lgj]bg lnO{ ;6xL
;'ljwf k|bfg ug{ ;lsg] 5 .
-r_ ;6xL ;'ljwfsf] ;xL pkef]u x'g' kg]{ M
/fxbfgL afktsf] ;6xL ;'ljwf klxnf klg pkef]u ul/;s]sf JolQmx¿sf] xsdf lgh cl3Nnf]
k6s o:tf] ;6xL ;'ljwf lnP/ p2]Zo adf]lhd ljb]z ofqf u/]sf] ePdf dfq csf]{ k6s ;6xL
;'ljwf k|bfg ug'{ kg]{5 .
-5_ cf}krfl/s e|d0fdf clwstd ;Ldf nfu' gx'g] M
lghL e|d0fdf afx]s ;/sf/L lgsfo tyf ;fj{hlgs ;+3, ;+:yf, Ohfhtkqk|fKt a}+s tyf
ljQLo ;+:yf jf cGo cf}krfl/s -tflnd, uf]i7L, a}7s, g]kfn ;/sf/sf] tkm{af6 ul/g] e|d0f,
o; a}+saf6 :jLs[t e|d0f_ ljb]z -ef/t afx]s_ e|d0fdf hfg] JolQmx¿sf nflu dfly v08 -
v_ / v08 -u_ adf]lhdsf] qmdzM cd]l/sL 8n/ !%)).– -Ps xhf/ kfFr ;o dfq_ /
cd]l/sL 8n/ %)).– -kfFr ;o_ sf] ;Ldf nfu' x'g] 5}g .
-h_ sGkmD8{ xjfO{ l6s6sf] JofVof M
sGkmD8{ xjfO{ l6s6 eGgfn] g]kfn jf ef/tb]lv ofqf z'¿ x'g] u/L hf/L ePsf] sGkmD8{ xjfO{
l6s6nfO{ dfq hgfpF5 . o;}ul/ ljb]zaf6 g]kfn cfO{ k'gM ljb]z hfg] u/L hf/L ePsf] bf]xf]/f]
sGkmD8{ l6s6 ePsf JolQmx¿sf] xsdf ;d]t ;f] l6s6 o; k|of]hgsf] nflu pkof]u ug{
;lsg] 5 .
-em_ ;6xL afkt gubdf kfpg] /sd M
Ohfhtkqk|fKt ;DalGwt a}+s÷ljQLo ;+:yf÷lgsfox¿;Fu /x]sf] gub ljb]zL d'b|fsf]
;l~rltnfO{ ;d]t b[li6ut u/L a9Ldf cd]l/sL 8n/ %)).– -kfFr;o_ ;Dd gubdf ;6xL
pknJw u/fpg ;lsg]5 . ;f] eGbf a9Lsf] gub ;6xL lbg'k/]sf] v08df cf}lrTosf] cfwf/df
;DalGwt a}+s÷ljQLo ;+:yf÷Ohfhtkqk|fKt lgsfosf] sfof{no k|d'vn] :jLs[lt lbPdf To:tf]
;6xL k|bfg ug{ ;lsg]5 . tf]lsPsf] ;Ldf;Ddsf] afFsL /sd ljb]zL d'b|fsf] 8]lj6 sf8{,
qm]]l86 sf8{, lk|k]8 sf8{, 8«fˆ6, cfbL h:tf pko'Qm a}+lsË pks/0f dfkm{t ;6xL lbg'kg]{ 5 .
o:tf] a}+lsª pks/0f ;DalGwt /fxbfgL jfxssf] gfddf dfq hf/L ug{'kg]{5 .
-`_ /fxbfgL afkt ;6xL ;'ljwf lbFbf ckgfpg' kg]{ cGo k|lqmofx¿ M
-!_ /fxbfgL afktsf] ;6xL ;'ljwf k|bfg ubf{ o;};fy ;+nUg cg';"rL &=! cg';f/sf] lgj]bg
kmf/fd e/fO{ lng' kg]{5 .
-@_ /fxbfgL ;'ljwf afkt ;6xL dfu ug{ cfpg] lgj]bsx¿af6 sGkmD8{ xjfO{ l6s6 tyf
gfd, 7]ufgf / kmf]6f] ;d]t ePsf] Pjd\ clu|d le;f cfjZos kg]{ cj:yfdf le;f k|fKt
/fxbfgLsf] k[i7sf] 5ljlrq (Photocopy) clgjfo{?kdf k]z ug{ nufpg' kg]{5 . tL
5ljlrqx¿ ;Ssn k|lt;Fu le8fO{ b'?:t ePdf dfq ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-#_ lgodfg';f/ ;6xL ;'ljwf lnO{;s]sf JolQmsf] e|d0f sfo{qmd kl/jt{g eO{ klxn]sf] xjfO{
l6s6 /4 u/L gofF xjfO{ l6s6 lng' k/]sf] cj:yfdf klxn]sf] xjfO{ l6s6df c+lst

107
 u/]sf] ljb]zL d'b|f ;6xL /sd cfjZos k|df0f /fvL Ohfhtkqk|fKt ;DalGwt lgsfon]
g} gofF xjfO{ l6s6df c+lst ul/lbg' kg]{5 .
-$_ o;/L ;6xL pknJw u/fPsf] ldlt / /sd /fxbfgLsf] ;DalGwt v08df clgjfo{ ¿kdf
pNn]v u/L o:tf] ;6xL pknJw u/fpg] Ohfhtkqk|fKt lgsfosf] ;DalGwt clws[tn]
b:tvt u/L 5fk ;d]t nufpg' kg]{5 . ;fy}, pko{'Qm sfuhftsf] 5ljlrq (Photocopy)
clen]vsf nflu ;'/lIft /fVg' kg]{5 .
-6_ ;6xL k|bfg ug]{ lgsfox¿ M
-!_ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷lgsfox¿af6 dfq o:tf] ;6xL ;'ljwf k|bfg ug{
ldNg]5
-@_ ;Da}wflgs lgsfo tyf g]kfn ;/sf/sf sd{rf/Lx¿sf] ;fy;fy} o; a}+ssf
sd{rf/Lx¿sf] nflu /fxbfgL afktsf] lgodfg';f/ kfpg] ;6xL ;'ljwf o; a}+ssf a}lsË
sf/f]jf/ ug]{ sfof{nox¿af6 k|bfg ug{ ;lsg] 5 .
-#_ v08 -6_ @ afx]ssf cGo JolQmx¿sf] /fxbfgL k|of]hgsf] ;6xL ;'ljwf nufot cGo
;6xL ;'ljwf o; a}+ssf a}+lsË sf/f]jf/ ug]{ sfof{nox¿af6 k|bfg ug{ ;lsg] 5}g .
-$_ syd\sbflrt v08 -6_ @ afx]ssf cGo JolQmx¿nfO{ /fxbfgL afktsf] ;6xL ;'ljwf
k|bfg ug'{ kg]{ cj:yf cfO{k/]df tyf JolQmx¿n] ljleGg ;|f]taf6 k|fKt u/L ljqmL ug{
NofPsf] ljb]zL d'b|f o; a}+ssf a}lsË sf/f]jf/ ug]{ sfof{nox¿af6 vl/b÷ljqmL ug'{
k/]df cf}lrTosf] cfwf/df sfof{no k|d'vsf] lnlvt :jLs[ltaf6 dfq To:tf] sf/f]jf/ ug{
;lsg] 5 .
-7_ sf/f]jf/sf] ljj/0f k]z ug'{ kg]{ M
-!_ /fxbfgL / Jofkf/ k|j4{g afktsf] ;6xL ;'ljwf ;DaGwL k|To]s dlxgfsf] sf/f]jf/sf]
dfl;s ljj/0f Ohfhtkqk|fKt lgsfosf] s]Gb|Lo÷skf]{/]6 sfof{non] PsLs[t u/L dlxgf
;dfKt ePsf] !% -kGw|_ lbgleq qmd;M ;+nUg cg';"rL &=@ / cg';"rL &=# adf]lhdsf]
kmf/fd o; ljefudf clgjfo{ ¿kdf k]z ug'{ kg]{5 .
-@_ o:tf] ljj/0f k]z gug]{ a}+s÷ljQLo ;+:yf÷Ohfhtkqk|fKt lgsfonfO{ k|bfg ul/Psf]
Ohfht /2 x'g ;Sg]5 .
@= kl/jTo{ ljb]zL d'b|f cfh{g gePsf lgsfon] tflnd, uf]i7L, a}7s cflb e|d0fdf hfFbf kfpg] ;6xL
;'ljwf ;DaGwL Joj:yf M
kl/jTo{ ljb]zL d'b|f vftf gePsf b]xfodf plNnlvt lgsfosf kbflwsf/Lx¿ cfˆgf] sfof{nosf]
sfdsf] l;nl;nfdf ef/tafx]s cGo d'n'sx¿sf] e|d0fdf hfFbf Ohfhtkqk|fKt æsÆ / ævÆ ju{sf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] ljb]zL ljlgdo ;6xL ;'ljwf lgDgfg';f/ k|bfg ug{ kg]5 {
.
-s_ a}+s, ljQLo ;+:yf, ;/sf/L ;+:yfgx¿ / ;/sf/L tyf cw{ ;/sf/L ;+3÷;+:yfx¿n] cfkm\gf
kbflwsf/Lx¿nfO{ ljb]zdf tflnd, uf]i7L, a}7s cflb e|d0fdf k7fpgsf lgldQ ljb]zL d'b|f
;6xL ;'ljwfsf nflu lnlvt cg'/f]w u/]df dfu adf]lhd ;6xL pknAw u/fpg ;lsg]5 .
-v_ pko'{Qm adf]lhd kl/jTo{ ljb]zL d'b|f pknAw u/fpFbf ;DalGwt e|d0fstf{sf] sGkmD8{ xjfO{
l6s6, j}w /fxbfgL / le;f cfjZos kg]{ eP le;f nfu]sf] k|df0f lnO{ ;6xL lnPsf] /sd
/fxbfgLsf] ;DalGwt v08df clen]v u/L clws[tsf] b:tvt tyf a}+s÷ljQLo ;+:yfsf] 5fk
nufO{ lbg'kg]{5 .

108
#= kl/jTo{ ljb]zL d'b|f cfh{g ePsf lgsfon] tflnd, uf]i7L, a}7s cflb e|d0fdf hfFbf kfpg] ;6xL
;'ljwf ;DaGwL Joj:yf .
lgof{t tyf ko{6g If]qaf6 kl/jTo{ ljb]zL d'b|f cfh{g u/L vftf vf]ln/x]sf lgsfox¿ Pjd\ vftf
vf]Ng u|fXo ePsf t/ gvf]n]sf lgsfosf kbflwsf/Lx¿ cfˆgf] sfof{nosf] sfdsf] l;nl;nfdf ef/t
afx]s cGo d'n'sx¿sf] e|d0fdf hfFbf Ohfhtkqk|fKt æsÆ / ævÆ ju{sf Ohfhtkqk|fKt a}+s tyf
ljQLo ;+:yfx¿n] ljb]zL ljlgdo ;6xL ;'ljwf lgDgfg';f/ k|bfg ug]{ Joj:yf ul/Psf] 5 .
-s_ lgof{t tyf ko{6g If]qsf] cfh{gaf6 kl/jTo{ ljb]zL d'b|f vftf ePsf lgsfox¿nfO{ cfˆgf]
Jofkf/ k|j4{gsf] l;nl;ndf s'g} kbflwsf/LnfO{ ljb]z e|d0f -ef/t afx]s_ df k7fpg' k/]df
;+nUg cg';"rL &=$ Dff tf]lsP adf]lhd ;DalGwt lgsfosf] ljb]zL d'b|f vftf vr{ x'g] u/L
;6xL ;'ljwf pknJw u/fpg] . o;/L e|d0f vr{sf] e'QmfgL k|bfg ubf{ ;DalGwt lgsfosf]
vftfdf ;f] e|d0fsf nflu cfjZos x'g] df}Hbft /sd x'g'kg]{ 5 . t/, cfjZos df}Hbft /sd
gePsf] v08df cg';"rL &=% adf]lhdsf] ;6xL ;'ljwf dfq pknJw u/fpg' kg]{5 .
-v_ lgof{t tyf ko{6g If]qaf6 kl/jTo{ ljb]zL d'b|f cfh{g ePsf t/ vftf gePsf lgsfox¿nfO{
cfˆgf] Jofkf/ k|j4{gsf] l;nl;ndf s'g} kbflwsf/LnfO{ ljb]z e|d0f -ef/t afx]s_ df k7fpg'
k/]df ;+nUg cg';"rL &=% Dff tf]lsP adf]lhd ;6xL ;'ljwf pknJw u/fpg ;lsg] 5 . dfly
pNn]v u/] cg';f/sf] ;6xL ;'ljwf dfu ubf{ cf–cfˆgf] ljb]zL d'b|f cfh{g hDdf u/L cfPsf
a}+s÷ljQLo ;+:yfsf zfvfx¿ dfkm{t g} dfu ug'{ kg]{5 .
-u_ dfly h];'s} n]lvPsf] ePtfklg ;DalGwt lgsfon] rfn' cfly{s jif{ jf cl3Nnf] cfly{s jif{df
cfh{g u/]sf] ljb]zL d'b|f /sdeGbf a9Lsf] ;6xL ;'ljwf k|bfg ug{ ldNg] 5}g .
-3_ s'g} cfly{s jif{sf] klxnf] ^ dlxgf leq ljb]zL d'b|f cfh{g eO{ g;s]sf] t/ ljb]z e|d0fdf
hfg' k/]sf] cj:yfdf cl3Nnf] cfly{s jif{df kfpg ;Sg] ;6xL ;'ljwfsf] clwstd ;Ldf k"/}
k|of]u gul/;s]sf] cj:yf /x]5 eg] To:tf] afFsL ;'ljwf rfn' cfly{s jif{sf] klxnf] cw{jflif{s
cjlw ;Ddsfnflu klg k|of]u ug{ ;lsg]5 . t/, o;/L k|of]u ul/Psf] ;'ljwf pQm rfn'
cfly{s jif{df cfh{g ePsf] ljb]zL d'b|f cGtu{tsf] ;'ljwfdf lx;fj ldnfg ug'{kg]{5 / k|ltjif{
tf]lsPsf] clwstd\ ;6xL ;'ljwf ;Ldf gf3]sf] x'g'x'Fb}g .
-ª_ o; kl/kq adf]lhd a}+s÷ljQLo ;+:yfn] e|d0fstf{nfO{ kl/jTo{ ljb]zL d'b|f pknAw u/fpFbf
cg';"rL &=^ adf]lhdsf] kmf/fd e/fpg' kg]{5 . ;fy}, pQm kmf/fdsf] tNnf] efudf a}+s÷ljQLo
;+:yfn] pknAw u/fPsf] ;6xL ;'ljwfsf] b/kL7 u/fO{ ;f]sf] clen]v /fVg' kg]{5 .
-r_ pko'{Qm adf]lhd kl/jTo{ ljb]zL d'b|f pknAw u/fpFbf ;DalGwt e|d0fstf{sf] sGkmd{8 xjfO{
l6s6 / j}w /fxbfgL x]/L xjfO{ l6s6df pknJw u/fPsf] /sd b/kL7 u/L clws[tsf] b:tvt
tyf a}+s÷ljQLo ;+:yfsf] 5fk nufpg' kg]{5 .

$= cGt/f{li6«o ;+3÷;+:yfx¿n] ef/tdf kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug]{ ;DaGwL Joa:yf M
g]kfnsf a}+s÷ljQLo ;+:yfx¿df kl/jTo{ ljb]zL d'b|fsf] vftf ePsf cGt/f{li6«o ;+3÷;+:yf÷lgof]u÷
sfof{no cflbn] ;]jf z'Ns nufot cGo ljleGg k|of]hgsf] nflu ef/tdf kl/jTo{ ljb]zL d'b|fdf g}
e'QmfgL ug'{k/]df k|rlnt lgodfg';f/sf] s/ bflvnf u/]sf] lg:;f lnO{ ;DalGwt a}+s÷ljQLo
;+:yfx¿n] tL sfof{nox¿sf] kl/jTo{ ljb]zL d'b|f vftf vr{ u/L To:tf] e'QmfgL ug{ ;Sg] 5g\ .

%= le;f afkt ;+slnt g]kfnL ?k}+ofsf] ;6xL ;'ljwf ;DaGwL Joj:yf M

g]kfnl:yt ljb]zL /fhb'tfjf;÷lgof]ux¿n] le;f b:t'/ afkt ;+sng u/]sf] g]kfnL ?k}ofF a/fj/sf]
ljb]zL d'b|f cfˆgf] /fi6«df k7fpg' kbf{ ;DalGwt ljb]zL /fhb'tfjf;÷lgof]usf] cflwsfl/s cg'/f]w

109
 kqsf] cfwf/df ;DalGwt a}+sn] o:tf] ;6xL pknAw u/fpg ;Sg]5 . o:tf] ;6xLsf] ljj/0f dlxgf
;dfKt ePsf] !% lbg leq clgjfo{ ?kdf o; ljefunfO{ pknJw u/fpg' kg]{5 .

^= lgof{tstf{x¿nfO{ zfvf÷;Dks{÷k|bz{g sIf h:tf sfof{nosf] nflu ;6xL ;'ljwf pknJw u/fpg]
;DaGwL Joj:yf .
j:t' tyf ;]jf lgof{t ug]{ lgof{t Joj;foLn] lgof{t k|j4{gsf] nflu ljb]zdf zfvf÷;Dks{÷k|bz{g
sIf h:tf sfof{no vf]Ng] tyf ljqmLaf6 p7]sf] /sd hDdf ug]{ k|of]hgsf nflu ljb]zdf vftf vf]Ng
rfx]df ;DalGwt lgodgsf/L lgsfosf] l;kmfl/;df b]xfo adf]lhdsf] Joj:yf tyf zt{sf] clwgdf
/xL o; a}+ssf] k"j{ :jLs[ltdf ;f]sf] nflu cfjZos ljb]zL d'b|fsf] ;6xL ;'ljwf pknJw x'g] Joj:yf
ul/Psf] 5 .
-s_ lgj]bs lgof{t Joj;fodf ;+nUg x'b} cfO/x]sf] jf lgof{t ug]{ 7f]; of]hgf ePsf] jf ko{6g
Joj;fo jf ;]jf lgof{t ;DaGwL Joj;fodf ;+nUg /x]sf] lgsfo x'g'kg]{ 5 .
-v_ ljb]zdf o;/L zfvf÷;Dks{÷k|bz{g sIfh:tf sfof{no :yfkgf ubf{ ;DalGwt d'n'ssf]
k|rlnt sfg"gsf] kfngf ug'{ kg]{5 .
-u_ of] Joj:yf cGtu{tsf] ;6xL ;'ljwf ljb]zdf zfvf÷;Dks{÷k|bz{g sIfh:tf sfof{no vf]Ng]
tyf ;f]sf] ;~rfng÷Joj:yfkgsf nflu dfq pknJw x'g]5 .
-3_ ;6xL dfu ubf{ ;fnj;fnL ug'{ kg]{ vr{ / z'?df ;+:yfkgfsf] nflu s] slt /sd cfjZos
kg]{ xf], ;f]sf] lj:t[t ljj/0f ;+nUg ug'{ kg]{5 . o:tf] ljj/0f k]z ubf{ gofF Joj;fosf]
xsdf cfufdL # -tLg_ jif{sf] / ;~rfngdf /xL /x]sf] Joj;fosf] xsdf laut # -tLg_
jif{sf] oyfy{ / cfufdL # -tLg_ jif{sf] cg'dflgt sf/f]jf/sf] ljj/0f k]z ug'{ kg]{5 .
-ª_ ;DalGwt lgof{tstf{x¿n] ;DalGwt d'n'sdf ljqmLaf6 p7]sf] /sd ;f]xL d'n'sdf vftf
vf]nL hDdf ug{ ;Sg] 5g\ / o:tf] vftf ;~rfng ;DaGwdf o; a}+saf6 ;do ;dodf
hf/L ePsf] kl/kqdf plNnlvt Joj:yfx¿sf] kfngf ug'{ kg]{5 . o;/L ljqmLaf6 k|fKt
ljb]zL d'b|f k|To]s # -tLg_ dlxgfdf a}lsË k4ltdfkm{t g]kfndf k7fpg' kg]{5 .
-r_ ljqmL tyf k|bz{g sIf vf]Ng] lgof{tstf{x¿sf] xsdf g]kfnaf6 k|rlnt sfo{ljlw k"/f u/L
nu]sf] ;fdfg / tL ;fdfgx¿sf] ljqmLaf6 p7]sf] /sdx¿sf] lx;fj k|To]s ^ dlxgfdf o;
ljefu nufot ;DalGwt lgodgsf/L lgsfox¿nfO{ lbg' kg]{5 .
-5_ o;/L vf]lnPsf] ;Dks{ sfof{no / ljqmL tyf k|bz{g sIfaf6 k|fKt kmfObf Pjd\ nfut
;DaGwL ljj/0f k|To]s cfly{s jif{ ;dfKt ePsf] a9Ldf # dlxgfleq n]vfk/LIfsaf6
k|dfl0ft u/fO{ o; ljefudf k]z ug'{ kg]{5 .
-h_ ;DalGwt d'n'ssf] k|j]zf1f -le;f_ ;DaGwL ;Dk"0f{ sfo{ ;DalGwt pBdL÷Joj;foLn] g} ug'{
kg]{5 .
-em_ ljb]zL d'b|f cfh{g ul//x]sf lgsfox¿sf] xsdf ;fnj;fnL vr{ afkt dfu ePsf] /sd
cl3Nnf] cfly{s jif{sf] ljb]zL d'b|f cfh{gsf] a9Ldf % -kfFr_ k|ltztsf] ;Ldfleq /xg'
kg]5{ .
-`_ ljb]zL d'b|f cfh{g ul/g;s]sf lgsfox¿sf] xsdf lghx¿n] k]z u/]sf] cg'dflgt sf/f]jf/
ljj/0fsf] cfwf/df klxnf] jif{sf] nflu dfly v08 -em_ df pNn]v eP adf]lhdsf] ;6xL
;'ljwf pknJw u/fpg ;lsg]5 .

110
&= j}b]lzs /f]huf/ Joj;foLx¿nfO{ ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf M
ljlwjt btf{ eO{ sfo{ ug{ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 Ohfhtkqk|fKt u/]sf j}b]lzs
/f]huf/ Joj;foLx¿nfO{ le;f z'Ns, sld;g cflb e'QmfgL ug{]{ k|of]hgsf] nflu cfjZos kg]{ ljb]zL
d'b|fsf] ;6xL ;'ljwf pknJw u/fpg] ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
-s_ a}b]lzs /f]huf/ Joj;foLx¿n] j}b]lzs /f]huf/Ldf hfg] g]kfnL gful/ssf] le;f cfk}m ldnfO{
lbg] k|of]hgsf] nflu cfjZos kg]{ ljb]zL d'b|fsf] nflu b]xfosf] k|s[of k"/f u/L ;6xL ;'ljwf
k|bfg ug{ ;lsg]5 M
-!_ ljb]zl:yt /f]huf/bftf lgsfodf /f]huf/Ldf k7fpg g]kfn ;/sf/sf] ;DalGwt
lgsfoaf6 :jLs[lt ePsf] cflwsfl/s sfuhftsf] k|ltlnlk k]z ug'{ kg]{5 .
-@_ j}b]lzs /f]huf/df hfg g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|fKt u/]sf
g]kfnL gful/ssf] j}w /fxbfgLsf] k|ltlnlk k]z ug'{ kg]{5 .
-#_ ljb]zl:yt /f]huf/bftfaf6 /f]huf/L lbg] ;DaGwdf k|fKt cflwsfl/s sfuhftsf]
k|ltlnlk k]z ug'{ kg]{5 .
-$_ o; Joj:yf adf]lhd ;6xL ;'ljwf pknJw u/fpg] ljb]zL d'b|f le;f b:t'/ ltg]{
k|of]hgsf] nflu dfq pkof]u x'g] ;'lglZrt ug'{ kg]{5 .
-%_ le;f b:t'/ /sd ;DalGwt d'n'ssf] le;f k|bfg ug]{ cflwsfl/s lgsfosf] gfddf dfq
pknJw u/fpg' kg]{5 .
-^_ o:tf] /sd ;DalGwt d'n'sn] Joj:yf u/]sf] j]j;fO6 k|of]u u/L O06/g]6 dfk{mt
On]S6«f]lgs k]d]06 sf8{ k|of]u u/]/ ;d]t e'QmfgL ug{ ;lsg]5 . o;/L ul/Psf] k|To]s
e'QmfgLsf] Receipt ;f] j]j;fO6af6 lk|06 u/L clen]vsf] nflu ;'/lIft /fVg' kg]{5 .
-&_ j]j;fO6 dfk{mt ul/g] e'QmfgL j}b]lzs /f]huf/ Joj;foL cfk}mn] OG6/g]6 dfk{mt ug{
rfx]df dfly v08 -!_,-@_ / -#_ df pNn]v ul/Psf sfuhft / v08 -$_,-%_ / -^_ df
ul/Psf] Joj:yf kfngf x'g' kg]{ zt{df k|lt sfdbf/ nfUg] le;f z'Nssf] b/n] x'g] s'n
ljb]zL d'b|fsf] ;6xL k|bfg u/L ;f]xL ;6xL /sdsf] ;Ldf leq /xL o; a}+saf6 hf/L
PsLs[t kl/kqsf] O=k|f=kl/kq ;+VofM !% df ePsf] Joj:yf / cfkmgf] cfGtl/s
Joj:yf adf]lhd ;DalGwt /f]huf/ Joj;foLsf] ;+:yfut gfddf ljb]zL d'b|fsf]
q]ml86÷8]lj6÷ lk|k]8 sf8{ hf/L ug{ ;lsg]5 .
-v_ j}b]lzs /f]huf/ Joj;foLn] g]kfnL gful/snfO{ ljb]zdf /f]huf/sf] cj;/ lbnfP afkt ljb]zL
kIfnfO{ s'g} sld;g, z'Ns cflb ltg'{ kg]{ ePdf ;f] k|of]hgsf] nflu cfjZos kg]{ ljb]zL
d'b|fsf] ;6xL ;'ljwf b]xfosf k|s[of k"/f u/L k|bfg ug{ ;lsg]5 M–
-!_ o:tf] z'Ns lng] lbg] ;DaGwdf b'O{ kIf aLr cflwsfl/s ;Demf}tf jf lnvt eO{ ;f]
lnvtnfO{ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|bfg ul/Psf] x'g'kg]{ 5 .
-@_ ;Demf}tf ug]{ ljb]zL kIfn] ljb]zl:yt /f]huf/bftf kIfn] o:tf] sfo{ ug{ cg'dlt k|bfg
u/]sf] k'li6 x'g] sfuhft lng' kg]{5 . ;fy}, o:tf] kIf JolQm ljz]if ePdf ;f] JolQmsf]
gfddf e'QmfgL k7fpg ;d]t g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|fKt
JolQm x'g'kg]{5 .
-#_ o:tf] k|of]hgsf] nflu pknJw u/fOg] ;6xL ;'ljwf 8«fkm\6, l6=l6= jf a}+s 6«fG;km/sf]
dfWodaf6 dfq pknJw u/fpg' kg]{5 .
-$_ o:tf] e'QmfgLdf k|rlnt Joj:yf cg';f/ nfUg] s/ z'Ns cflb /fh:j bflvnf u/]sf]
k|df0f lng' kg]{5 .

111
 -u_ j}b]lzs /f]huf/ Joj;foLn] ljb]zL d'b|fdf ePsf] cfh{gsf] cfwf/df ljb]zL d'b|f vftf vf]Ng
;Sg] x'+bf ;DalGwt Joj;foLsf] ljb]zL d'b|f vftf vr{ x'g] u/L ;d]t dfly bkmf & v08 -s_
/ bkmf & v08 -v_ df plNnlvt k|s[of k"/f u/L ljb]zL d'b|f e'QmfgL ug{ ;lsg]5 .

*= g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3df cfj4 sDkgL÷kmd{nfO{ ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf .
g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3n] b]xfodf plNnlvt Joj:yf tyf zt{ cg';f/ l;kmfl/; u/]df ;f]
;+3;Fu cfj4 sDkgL÷kmd{sf] tk{maf6 Joj;flos e|d0fdf ljb]z hfg] kbflwsf/LnfO{ b]xfo adf]lhdsf]
;6xL ;'ljwf pknJw u/fpg ;lsg] 5 .
-s_ ;6xL ;'ljwfsf] nflu ;+3af6 b]xfo adf]lhdsf] ljj/0f v'nfO{ l;kmfl/; ug'{ kg]{ .
-!_ ;6xL ;'ljwf dfu u/]sf] jf ;f] eGbf cl3Nnf] cfly{s jif{df 36Ldf qmdzM ?=!) nfv, ?=%
nfv / ?=@ nfv %) xhf/ cfos/ lt/]sf ;+3;Fu cfj4 sDkgL÷kmd{nfO{ qmdzM æsÆ,
ævÆ / æuÆ ju{df juL{s[t ug'{ kg]{ .
-@_ ;+3;Fu cfj4 sDkgL÷kmd{sf] nflu juL{s/0f cg';f/ æsÆ ju{sf] nflu ! hgfn] dfq kfpg]
u/L a9Ldf cd]l/sL 8n/ !),))).– ævÆ ju{sf] nflu ! hgfn] dfq kfpg] u/L a9Ldf
cd]l/sL 8n/ &,))).– / æuÆ ju{sf] nflu ! hgfn] dfq kfpg] u/L a9Ldf %,))).–
cd]l/sL 8n/;Ddsf] ;Ldf leq /xL l;kmfl/; ug'{ kg]{ .
-#_ ;DalGwt kmd{÷sDkgLn] lt/]sf] æcfos/ /sd / cfly{s jif{Æ pNn]v ug'{ kg]{ .
-$_ cfjå sDkgL÷kmd{sf] tk{maf6 b]xfosf kbflwsf/Lx¿n] dfq ;6xL ;'ljwf pkef]u ug{ ;Sg]
u/L kbflwsf/Lsf] gfd, ;6xL :jLs[lt lng] a}+s÷ljQLo ;+:yfsf] gfd pNn]v ug'{ kg]{ M
-c_ kmd{sf] xsdf k|f]k|fO6/
-cf_ ;fe]mbf/L kmd{sf] xsdf ;fe]mbf/
-O_ sDkgLsf] xsdf ;+rfns÷k|jGw ;+rfns
-%_ ;DalGwt kmd{÷sDkgLsf] btf{, cfos/ btf{ / s/ lt/]sf] jf s/sf] ljj/0f k]z u/]sf]
k|df0f÷k|ltlnlk lng' kg]{ .
-^_ cfj4 kmd{÷sDkgLsf] juL{s/0f, ;6xL ;'ljwf nufot ;Dk"0f{ clen]v / ;f] sf] cfwf/df
ul/g] ;6xL ;'ljwf l;kmfl/; ;DaGwL ;Dk"0f{ lhDd]jf/L ;+3sf] x'g] Joxf]/f l;kmfl/;df
pNn]v ug'{ kg]{ .
-v_ dfly v08 -s_ df plNnlvt ljj/0f ;lxt ;+3af6 k|fKt l;kmfl/;sf] cfwf/df a}+s tyf ljQLo
;+:yfn] b]xfo ad]flhd ;6xL ;'ljwf k|bfg ug'{ kg]{ .
-!_ æsÆ, ævÆ / æuÆ ju{df k/]sf kmd{÷sDkgLnfO{ Ps cfly{s jif{df clwstd qmdzM
cd]l/sL 8n/ !),))).–, &,))).– / %,))).– a/fa/ ;Ddsf] dfq ;6xL ;'ljwf pknJw
u/fpg' kg]{ .
-@_ o:tf] ;6xL ;'ljwf 8]lj6÷q]ml86÷lk|k]8 sf8{ h:tf a}+lsª pks/0fsf dfWodaf6 pknJw
u/fpg ;lsg] .
-#_ q]ml86 sf8{ dfk{mt o:tf] ;6xL ;'ljwf pknJw u/fp+bf q]ml86 sf8{ ;DaGwL cfˆgf]
sfo{ljlw÷k|lqmof k"/f u/]/ dfq pknJw u/fpg' kg]{ .
-$_ e|d0fdf hfg] kbflwsf/Lsf] sGkmd{ xjfO{ l6s6, /fxbfgL / le;f lng'kg]{ eP ;f] ;d]tsf]
cfwf/df dfq o:tf] ;'ljwf pknJw u/fpg' kg]{ .
-%_ o; Joj:yf cGt/ut k|bfg ePs]f ;6xL ;'ljwfsf] laj/0f ;+nUg cg';"rL &=& cg';f/
k|To]s dlxgf Joltt ePsf] !% lbg leq o; ljefudf k]z ug'{ kg]{5 .

112
(= ljleGg k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] ;6xL ;DaGwL Joj:yf M
b]xfosf JolQm, ;+3, ;+:yf tyf Ohfhtkqk|fKt ;+:yfx¿nfO{ ljleGg k|of]hgsf] nflu lgDg adf]lhd
kl/jTo{ ljb]zL d'b|f -ef/t afx]s_ sf] ;6xL ;'ljwf k|bfg ug{ ;lsg] Joj:yf ul/Psf] 5 .
-s_ JolQm tyf ;+3, ;+:yfsf] nflu M
-!_ ;6xL dfu ug]{ JolQm, ;+3, ;+:yf g]kfnL x'g'kg]{5 .
-@_ o:tf] ;6xL ;'ljwfsf] Beneficiary ljb]zl:yt ;+3, ;+:yf g} x'g'kg]{5 . ljb]zl:yt
JolQm ljz]ifnfO{ Beneficiary agfpg ldNg] 5}g .
-#_ dfu ePsf] ;6xL /sdnfO{ k'li6 ug]{ aLhs (Invoice) jf cGo documentry
evidence x'g'kg]{5 .
-$_ cfj]bssf] xsdf JolQm eP g]kfnL gful/stfsf] k|df0fkqsf] k|lnlnlk / ;+3, ;+:yf
eP ljlwjt\ btf{ ePsf] / gjLs/0f ug'{kg]{ eP gjLs/0f ;d]t ePsf] btf{
k|df0fkqsf] k|ltlnlk ;+nUg ug'{kg]{5 .
-%_ o:tf] ;6xL ;'ljwf b]xfoadf]lhd k|bfg ug{ ;lsg]5 M
-c_ cd]l/sL 8n/ #,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Ddsf]
nflu cfjZos sfuhftx? lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
-cf_ lgofds lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf ;6xL l;kmfl/;sf]
cfwf/df ;6xL /sd k'li6 x'g] sfuhftx? lnO{ cd]l/sL 8n/ #,)))
eGbf clws !),))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Dd
8«fkm\6÷l6=l6=sf] dfWodaf6 jfl0fHo a}+sx?af6 g} ;6xL ;'ljwf k|bfg ug{
;lsg]5 .
-O_ cd]l/sL 8n/ !),))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|feGbf
dflysf] e'QmfgLsf] nflu lgofds lgsfosf] l;kmfl/; ;lxt o; ljefusf]
:jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{kg]{5 . ;fy}, lgofds
lgsfo gePsf] / lgofds lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf
l;kmfl/; x'g g;s]sf] cj:yfdf cd]l/sL 8n/ #,))) jf ;f] a/fa/sf]
cGo kl/jTo{ ljb]zL d'b|feGbf clws /sdsf] e'QmfgLsf] nflu ;d]t o;
ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{kg]{5 .
-^_ k|rlnt Joj:yf cg';f/ s/ nfUg] lsl;dsf e'QmfgL -h:t}M /f]oN6L, sld;g,
k|fljlws ;]jf z'Ns, k/fdz{ z'Ns, lj1fkg cflb_ sf] xsdf lgodfg';f/sf] clu|d
s/ hDdf u/]sf] k|dfl0ft sfuhft ;+nUg u/]kl5 dfq ;6xL ;'ljwf k|bfg
ug'{kg]{5 .
-&_ k'FhL vftf cGtu{t kg]{ sf/f]jf/ -ljb]zL z]o/ v/Lb, l8kf]lh6 cflb_ sf] nflu of]
;6xL ;'ljwf k|of]u ug{ ldNg] 5}g .
-*_ dfn;fdfg cfoft ug]{ k|of]hgsf] nflu of] Joj:yf nfu' gx'g] x'Fbf o; Joj:yf
cGtu{tsf] ;6xLdf lj=lj=lg=kmf=g+=$-s_ hf/L ug{ kg{] 5}g .
-v_= a}+s÷ljQLo ;+:yfx¿sf] nflu M
a}+s÷ljQLo ;+:yfx¿n] b]xfodf pNn]lvt sfo{ tyf k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|f
e'QmfgL ubf{ o; a}+ssf] :jLs[lt lng'kg]{ 5}g .
-!_ a}+s÷ljQLo ;+:yfx¿sf] cfˆg} k|of]hgsf] nflu dufpg] k':ts, kq–klqsfx¿
-@_ a}+s÷ljQLo ;+:yfx¿ :jo+ cfj4 /x]sf] ljleGg cGt/f{li6«o ;+3, ;+:yfx¿sf]
;b:otf
z'Ns
113
 -#_ a}+s÷ljQLo ;+:yfx¿sf] tkm{af6 tflnd, uf]i7L, a}7s cflbdf efu lng hfFbf
cfof]hs ;+:yfnfO{ lbg'kg]{ tflnd÷;xeflutf cflb z'Ns
-$_ a}+}s÷ljQLo ;+:yfx¿n] k|of]u ug]{ ;~rf/ ;]jfsf] e'QmfgL (Reuters, Bridge-News,
Swift, ATM sf] license z'Ns, sf8{ personalization dfq_
-%_ pko{'Qm k|of]hgsf] nflu ul/g] ljb]zL d'b|fsf] e'QmfgL Beneficiary ;+:yfsf] gfpFdf
dfq k7fpg' kg]{5
-^_ Jofkfl/s ;fv ;"rgf (Business Credibility Information) sf] ;]jf z'Ns e'QmfgL
-&_ pko{'Qm k|of]hgsf nflu a}+s÷ljQLo ;+:yfx¿n] ljb]zL d'b|f /sdfGt/ ubf{ ;f]
/sd k'li6 x'g] cfjZos sfuhft jf Invoice ;+nUg ug'{kg]{5 / k|rlnt Joj:yf
cg'?k e'QmfgLdf s/ nfUg] eP s/ a'emfPsf] lg:;f ;d]t clgjfo{?kn] ;+nUg ug'{
kg]{5 .
-u_ ljb]zl:yt c:ktfndf uO{ cf}ifwf]krf/ u/fpg] / cfjZos cf}ifwL v/Lb ug]{ k|of]hgsf
nflu g]kfnL gful/sx¿nfO{ b]xfo adf]lhdsf] k|s[of k"/f u/L a}+s tyf ljQLo ;+:yfx¿n]
jflif{s cd]l/sL 8n/ !) xhf/;Dd ;6xL ;'ljwf k|bfg ug{ ;Sg]5g\ .
-!_ jfXo d'n's uO{ pkrf/ u/fpg rfxg] jf ug{'kg]{ JolQmn] g]kfnsf c:ktfndf
:jf:Yo k/LIf0f u/fO{ jfXo d'n's uO{ pkrf/ u/fpg pko'Qm x'g] egL :jb]zsf
8fS6/n] pknJw u/fPsf] l;kmfl/;kq tyf ljb]zl:yt c:ktfnaf6 pkrf/df nfUg]
cg'dflgt vr{ pNn]v ePsf] sfuhft k]z ug{'kg]{
-@_ o:tf] ;6xL ;'ljwf ljb]zL c:ktfnn] e'QmfgL kfpg] u/L k7fpg' kg]{ .
-#_ o; Joj:yf cGtu{t ;6xL afkt lnPsf] /sdsf] vr{ ljj/0f pkrf/af6 kms]{sf]
!% lbgleq ;DalGwt a}+s tyf ljQLo ;+:yfdf a'emfpg' kg]{
-$_ o;/L ;6xL ;'ljwf k|bfg u/] kZrft pQm ;'ljwf lbOPsf JolQmx¿sf] gfd, 7]ufgf,
kmf]g gDa/, ;6xL lnPsf] d'b|f / /sd pkrf/ u/fpg] ljb]zL c:ktfnsf] gfd,
7]ufgf Pjd\ vr{ km5of{}6\ eP÷gePsf] ljj/0f cw{jflif{s ?kdf !% -kGw|_ lbg leq
o; ljefudf k]z ug'{ kg]{5 .
-%_ v08 u-#_ adf]lhdsf] ;6xL lnO{ ;f]sf] ljj/0f ga'emfpg] JolQmnfO{ k'g M To:tf]
;'ljwf k|bfg ul/g]5}g .
-3_ b"/ ;+rf/ ;DaGwL ;]jf k|bfos g]kfnL sDkgLx¿n] ljb]zL ;]jf k|bfos sDkgLx¿;Fu
;Demf}tf u/L ;]6]nfO6 ;]jf ef8fdf lng] jf k|of]u u/]sf]df b]xfosf sfuhft lnO{ ef8f
afkt jflif{s cd]l/sL 8n/ ! nfv;Ddsf] e'QmfgL a}+s tyf ljQLo ;:yf :jod\n] ug{
;Sg]5g\ M
-!_ ;]jf k|bfos ;+:yf / g]kfnL sDkgL aLr ;]jf pknJw u/fpg] ;DaGwdf ePsf]
;Demf}tf .
-@_ ;DalGwt lgodgsf/L lgsfo -;"rgf tyf ;+rf/ dGqfno_ sf] l;kmfl/;
-#_ ljb]zl:yt ;]jf k|bfos sDkgL÷;+:yfn] hf/L u/]sf] OGEjfO;
-$_ lgodfg';f/ nfUg] s/ lt/]sf] lg:;f .
-ª_ g]kfnL jfo';]jf sDkgLx¿n] xjfO{ hxfhsf OlGhg jf kf6{k"hf{ h:tf ;fdfg ljb]z nuL
dd{t u/L Nofpg] k|of]hgsf nflu b]xfo adf]lhdsf sfuhftsf cfwf/df k|rlnt Joj:yf
cGtu{t /xL cd]l/sL 8n/ ! nfv;Ddsf] clu|d e'QmfgL a}+s tyf ljQLo ;+:yf :jod\n]
k7fpg ;Sg]5g\ .
-!_ ;DalGwt lgodgsf/L lgsfo -gful/s p88\og k|flws/0f_ sf] l;kmfl/;
-@_ kf6{k"hf{ w/f}6Ldf lgof{t ePsf] k|1fkgkq

114
 -#_ lgodfg';f/ nfUg] s/ lt/]sf] lg::ff .
o;/L e'QmfgL lbOPsf] /sd ;fdfg dd{t eO{ lkmtf{ cfPkl5 ;f]sf] lg:;f a}+sn] lng'kg]{5 .
r_ cGt/fli6«o p8fg cg'dlt k|fKt g]kfnL jfo';]jf sDkgLx¿n] xjfO{ hxfhsf OGwg vl/b
k|of]hgsf nflu b]xfo adf]lhdsf sfuhftsf cfwf/df k|rlnt Joj:yf cGtu{t /xL
cd]l/sL 8n/ ! nfvsf] ;Ldf ;Dd kl/jTo{ ljb]zL d'b|f a}+s tyf ljQLo ;+:yf :jod\n]
8«fkm\6÷l6=l6=÷l:jkm\6 dfkm{t k7fpg ;Sg]5g\ .
-!_ ;DalGwt lgodgsf/L lgsfo -g]kfn gful/s p88\og k|flws/0f_ sf] l;kmfl/;
-@_ ljdfg:yndf OGwg cfk"lt{ k|bfos ;+:yf -ljdfg:yndf OGwg cfk"lt{ ug]{ ;+:yf
v'Ng] sfuhft_ jf ;f];Fu ePsf] ;Demf}tf
-#_ ljb]zl:yt ;]jf k|bfos sDkgL÷;+:yfn] hf/L u/]sf] OGEjfO; .

!)= d]lzg/L tyf cf}hf/x¿ ef8fdf k|of]u u/] afktsf] ;6xL ;'ljwf ;DaGwdf .
g]kfnL pBf]ux¿n] ef/taf6 d]lzg/L tyf cf}hf/x¿ ef8fdf lnO{ k|of]u u/] jfkt e'QmfgL ug'{ kg]{
/sd b]xfosf cfwf/df jflif{s ef=?=!) nfv;Ddsf] e'QmfgL a}+s tyf ljQLo ;+:yf cfk}mn] k7fpg
;Sg] 5g\ .
-s_ pBf]un] ;6xLsf] nflu a}+s ;dIf lgj]bg lbg' kg]{5 .
-v_ g]kfnL pBf]u / ef/tLo d]lzg/L ;fdfg cfk"lt{stf{ aLr ;fdfg ef8fdf lng] lbg]
;DaGwdf ePsf] ;Demf}tf jf cfk"lt{stf{n] hf/L u/]sf] Invoice sf] k|dfl0ft k|ltlnlk ;+nUg
x'g'kg]{ 5 .
-u_ ;fdfg ef8fdf k|of]u ug]{ u/L w/f}6Ldf cfoft ePsf] eG;f/ k|1fkgkqsf] k|ltlnlk ;+nUg
x'g'kg]{5 .
-3_ lgodfg';f/ nfUg] s/ lt/]sf] k|dfl0ft lg:;f k]z ug{' kg]{5 .

!!= ljljw sfo{qmdx¿ ;~rfng ug]{ cu'jf cfof]hs ;+:yf (Lead Organizer) nfO{ pknAw x'g]
;6xL Joj:yf M
g]kfnsf ljZjljBfno, ;/sf/L cg'bfg tyf ;xof]udf ;+rflnt ;+3÷;+:yf jf cGt/f{li6«o u}/
;/sf/L ;+3 ;+:yfx¿n] cu'jf cfof]hs ;+:yf (Lead Organizer) sf] ?kdf /xL ljb]zl:yt ;/sf/
jf ;+3 ;+:yfx¿af6 ljb]zL d'b|fdf cfly{s ;xof]u k|fKt u/L] g]kfn ;lxt cGo d'n'ssf nflu
sfo{qmd ;~rfng u/]sf] ePdf s'n ljb]zL d'b|f g]kfn lelqPsf] k|df0f, ;DalGwt lgofds lgsfosf]
l;kmfl/; / ;DalGwt kIfx¿ jLr /sd ;d]t pNn]v ePsf] ;Demf}tfsf cfwf/df g]kfnsf nflu
k|fKt /sd s§f u/L afFsL ljb]zL d'b|f /sd k|fKt ug]{ ;DalGwt jfl0fHo a}+sx¿Dffk{mt\ sfo{qmd
;~rfng x'g] cGo d'n'sdf k7fpg ;Sg] 5g\ .

!@= Kofs]h 6'/ ;DaGwL sfd ug]{ 6'/ ck/]6/x¿nfO{ k|bfg ug]{ ;6xL ;DaGwL Joj:yf M
o; a}+saf6 ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfht k|fKt u/]sf g]kfnL 6«feN;÷6';{ sDkgLx¿n]
ljb]z e|d0fsf nflu :jod\n] jf ljb]zl:yt Ph]G;L;Fu ;xsfo{ u/L ljleGg 6'/ Kofs]h ;DaGwL ;]jf
lbO{ ;f]sf] nflu ljb]zl:yt 6'/ ck/]6/nfO{ e'QmfgL k7fpg ljb]zL d'b|f cfjZos k/]df ljb]z l:yt
sDkgL÷;+:yfsf gfpFdf hDdf x'g] u/L a}+s tyf ljQLo ;+:yfn] e'QmfgL k7fpg tyf dfg;/f]j/
s}nf;sf] Kofs]h cGtu{t ef/tLo ko{6snfO{ ;]jf k|bfg ug]{ g]kfnL 6'/ ck/]6/x¿af6 ef/tLo
ko{6sn] g]kfndf ljb]zL d'b|fdf u/]sf] vr{sf] cfwf/df ;6xL dfu u/]sf] cj:yfdf b]xfo adf]lhd
;6xL lbg ;lsg]] 5 .

115
s= g]kfnL gful/sx¿nfO{ ljb]z e|d0fsf nflu k|lt JolQm cd]l/sL 8n/ !,))).– ;Dd
/fxbfgL ;'ljwfjfkt k|fKt x'g] ljb]zL d'b|fsf] ;Ldf cGt/ut /xL b]xfosf cfwf/df e'QmfgL
k7fpg ;lsg] 5 .
-!_ ;6xL dfu ug]{ 6«fen÷6'/ sDkgLn] cfkmgf] sf/f]jf/ ePsf] a}+s ;dIf lgj]bg
lbg'kg]{ 5 .
-@_ ljb]zl:yt 6'/ Kofs]h ;~rfng ug]{ ;DalGwt sDkgL÷;+:yfn] hf/L u/]sf] ofq'
;+Vof / b/ pNn]v ePsf] OGEjfO; ;+nUg x'g'kg]{ 5 .
-#_ ljb]zl:yt 6'/ ck/]6/nfO{ e'StfgL k7fpFbf ljb]zsf] 6'/ ck/]6/÷sDkgL÷;+:yfn] g}
e'StfgL kfpg] u/L k7fpg' kg]{5 .
-$_ e|d0fdf hfg] g]kfnL gful/ssf] /fxbfgL, sGkmd{ xjfO{ l6s6 le;f lng'kg]{ eP ;f]
;d]tsf] k|ltlnlk ;+Ung x'g'kg]{ 5 .
-%_ pko{'Qm /sdaf6 gk'u ePsf] v08df e|d0f ug]{ JolQmn] /fxbfgL ;'ljwf cGtu{t
k|fKt ug]{ ljb]zL d'b|fsf] ;Ldfaf6 s§f u/L /fxbfgLdf e'QmfgL lbPsf] 5fk nufO{
dfq ;6xL lbg'kg]{5 .
-^_ syd\sbflrt e|d0f sfo{qmd /2 ePdf k7fPsf] /sd lkmtf{ ug]{ lhDd]jf/L ;6xLsf]
nflu cg'/f]w ug]{ 6«fen 6'/ Ph]G;Lsf] x'g]5 .
-&_ o;/L lkmtf{ ePsf] ljb]zL d'b|f afkt ;DalGwt a}+sn] 6«feN; tyf 6'/ ck/]6/nfO{
g]kfnL ?k}ofFdf ;6xL lbg' kg]{5 . ;fy}, Ohfhtkqk|fKt 6«fen tyf 6'/ Ph]G;Lx¿n]
o;/L ;6xL lnO{ /sd k7fPsf] / e|d0f /2 eO{ /sd lkmtf{ ePsf] ljj/0f o;} ;fy
;+nUg adf]lhdsf] kmf/fd e/L dfl;s ?kdf o; ljefudf k]z ug'{kg]{ 5 .
v= g]kfnL 6'/ ck/]6/ dfk{mt\ s}nfz dfg;/f]j/, ltAat hfg] ef/tLo ko{6s ;d"xnfO{ g]kfnL
6'/ ck/]6/ n] ljqmL u/]sf] s}nfz hfg] 6'/ Kofs]hnfO{ Joj:yfkg ug]{ ;DaGwdf
ltAatl:yt ;DalGwt lgsfodf hDdf ug'{kg]{ /sdsf] nflu 6'/ ck/]6/n] ;6xL ;'lawf dfu
u/]df b]xfosf cfwf/df ;6xL ;'ljwf pknAw u/fpg ;lsg] 5 .
1. 6'/ ck/]6/n] lgodfg';f/ g]kfn /fi6« a}+saf6 ljb]zL ljlgdo sf/f]jf/sf] Ohfht kq
lnPsf] x'g'kg]{5 .
2. k|fKt ePsf] Kofs]hjfktsf] /sdsf] 6'/ ck/]6/n] Tax Invoice hf/L u/]sf] x'g'kg]{5 .
3. 6'/ Kofs]hsf] /sd k7fpFbf ltAatl:yt lgsfon] hf/L u/]sf] ofq' ;+Vof / b/ pNn]v
ePsf] OGEjfO; k|fKt u/]sf] x'g' kg]{5 . Credit Invoice k]z ePsf] cj:yfdf vr{
ePsf] Invoice k]z ug{ nufO{ a}+sn] kmfOn cBfjlws ug{'kg]{5 .
4. e|d0fdf hfg] ef/tLo gful/ssf] /fxbfgL tyf le;fsf] k|ltlnlk ;+Ung x'g'kg]{ 5 .
5. ;6xL k|fKt ug{ g]kfnsf] 6'/ ck/]6/n] agfPsf] 6'/ Kofs]h ef/tLo gfu/Lsn] vl/b
u/]sf] x'g' kg{]5 .
6. 6'/ ck/]6/n] ef/tLo ko{6saf6 /sd k|fKt ubf{ lgDg adf]lhd u/]sf] x'g' kg]{5 M

-s_ ef/tLo ko{6sn] lgodfg';f/ ;f6]sf] cd]l/sL 8n/sf] lg:;fsf] cfwf/df

g]kfnsf] 6'/ ck/]6/sf] 8n/ vftfdf cd]l/sL 8n/ hDdf ug{ ;lsg] 5 .
-v_ o;/L gub cd]l/sL 8n/ :jLsf/ ubf{ lgodfg';f/ FEER hf/L u/]sf] x'g' kg{]5
.
-u_ ef/tLo ko{6sn] ef/tsf] a}+s÷ljQLo ;+:yfdfkm{t 6'/ ck/]6/sf] g]kfnL vftfdf
ef=?= ;d]t /sdfGt/ ug{ ;Sg] 5g\ .

116
 -3_ g]kfn /fi6« a}sn] ef/tLo d'b|f ;6xL ;DaGwdf hf/L u/]sf] lgb]{zgsf] clwgdf
/xL ef/tLo ko{6sn] NofPsf] ef/tLo d'b|f 6'/ ck/]6/n] :jLsf/ u/L a}+sdf
hDdf u/]sf] x'g'kg{]5 .
7. pk/f]Qm adf]lhd hDdf ePsf] tyf k|fKt x'g cfPsf] /sdaf6 tftf]kfgL jf s]?ªsf] dfu{
eO{ hfg] ko{6ssf] xsdf ko{6saf6 Kofs]h jfkt k|fKt ePsf] /sdsf] k|rlnt b/df
o'ofg jf cd]l/sL 8n/ rLgsf] :jzfl;t If]q ltAatsf] Nxf;fl:yt ;/sf/L lgsfo,
Foreign Exchange Center jf Center n] tf]s]sf] a}+s Pjd\ ;DalGwt lgsfosf] vftfdf
hDdf /sdsf] &)Ü ;Dd k7fpg ;lsg] 5 .
8. tftf]kfgL jf s]?ª gfsf afx]s cGo gfsfaf6 s}nfz dfg;/f]j/ lty{ofqfdf hfg] ef/tLo
ko{6sx¿sf] nflu ko{6saf6 Kofs]h jfkt k|fKt ePsf] ljb]zL d'b|fsf] a9Ldf %)Ü
/sd;Dd ltAatsf] ;DalGwt lgsfonfO{ k7fpg ;lsg] 5 .
9. syd\sbflrt e|d0f sfo{qmd /2 ePdf k7fPsf] /sd lkmtf{ ug]{ lhDd]jf/L ;6xLsf] nflu
cg'/f]w ug]{ 6'/ ck/]6/sf] x'g]5 .
10. dfly v08 -v_ sf] -(_ adf]lhd lkmtf{ ePsf] ljb]zL d'b|f afkt ;DalGwt a}+sn] 6«feN;
tyf 6'/ ck/]6/nfO{ g]kfnL ?k}ofFdf ;6xL lbg' kg]{5 . o;/L k|fKt g]kfnL ?k}ofFdf ;DalGwt
ko{6sn] ef/t k7fpg rfx]df a}+sn] 8«fkm\6, 6L6L cflb a}ls‹ pks/0fsf] dfWodaf6
k7fpg ;lsg] 5 .
11. Ohfhtkqk|fKt 6'/ ck/]6/x¿n] o;/L ;6xL lnO{ /sd k7fPsf] / e|d0f /2 eO{ /sd
lkmtf{ ePsf] ljj/0f dfl;s ?kdf o; ljefusf] cg'udg zfvfdf k]z ug'{kg]{ 5 .

!#= o; kl/kq adf]]lhdsf] cd]]l/sL 8n/df k|bfg ul/g] ;6xL ;'ljwf cfjZostfg';f/ ;f] a/fa/sf]
cGo kl/jTo{ ljb]zL d'b|fdf ;d]t k|bfg ug{ ;lsg] 5 .

!$= kl/jTo{ ljb]zL d'b|fdf e'StfgL x'g]u/L t];|f] d'n'saf6 lnPsf] ;]jfsf] ;6xL :jLs[lt k|bfg ubf{
g]kfn ;/sf/nfO{ e'StfgL ug{'kg]{ clu|d cfos/ (TDS), /fhZj nufotsf /sd o; a}+sn]
k|sfzg u/]sf] kl/jTo{ ljb]zL d'b|fsf] ljqmLb/sf] cfwf/df u0fgf u/L bflvnf ug{' kg]{5 .

!%= ljb]zaf6 ljleGg k|of]hgsf] nflu k|fKt ePsf ljb]zL d'b|f /sd k7fpg] a}+saf6 lkmtf{ ug{ dfu
eO{ cfPdf / h'g k|of]hgsf] nflu ljb]zL d'b|f lelqPsf] xf] ;f] cg'?k vr{ gx'g] ePdf / To:tf]
/sd ;DalGwt vftfdf hDdf eO;s]sf] eP a]g]lkm;/Lsf] ;d]t ;xdlt lnO{ k|fKt ePsf] ljb]zL
d'b|fsf] ;Ldf ggf3\g] u/L cd]l/sL 8n/ % xhf/ ;Dd jf ;f] j/fj/sf] ljb]zL d'b|f cfjZos
sfuhftsf cfwf/df /sd k|fKt ug]{ ;DalGwt a}+sn] lkmtf{ k7fpg ;Sg]5 . t/, To:tf] /sd
cj}wflgs tyf ck/fwLs k|s[ltsf] ePdf lkmtf{ k7fpg ldNg]5}g .

!^= lzIff, cfk|jf;g, :jf:Yo -kl/kq g+= &, * / ( ;d]t _ nufotsf k|of]hgsf nflu cd]l/sL
8n/ %,))) eGbf a9Lsf] kl/jTo{ ljb]zL d'b|f dfu ug]{ g]kfnLx¿;Fu clgjfo{ ?kdf :yfoL

117
n]vf gDa/ (PAN) lng' kg]{5 . o:tf] :yfoL n]vf gDa/ (PAN) pk/f]Qm k|of]hgsf] nflu ;6xL
;'ljwf dfu ug]{ JolQm jf lghsf] Psf3/ kl/jf/sf ;b:ox¿dWo] cfdf jf a'jf s'g} Ps
hgfsf] k]z u/]df ;d]t kl/jTo{ ljb]zL d'b|f ;6xL ug{ ;lsg]5 .

118
 cg';"rL &=!
-O=k|f=kl/kq ;+Vof & sf] bkmf !-`_ sf] k|of]hgsf] nflu_
ldlt M ====================

>L ===================
============================.

ljifo /fxbfgL afktsf] ;6xL ;'ljwf kfpFm .

dxfzo,

d ==================================================== df s/La ================================================================sf]

nflu -b]zsf] gfd_ -cjlw pNn]v ug'{kg]{
e|d0fdf hfg nfu]sf] x'Fbf /fxbfgL afktsf] lgodfg';f/ kfpg] cd]l/sL 8n/ ===========- cd]l/sL 8n/
===================dfq_ ;6xL ;'ljwfsf] nlfu cg'/f]w ub{5' .

d}n] o; /fxbfgL afkt ;6xL lnPsf] Ps dlxgfleq p2]Zo adf]lhd ljb]z ofqf gu/]df ;f] ljb]zL d'b|f
a}+sdf bflvnf ug]{5' . ;fy}, o; k6ssf] ljb]z e|d0fsf] nflu /fxbfgL afktsf] ;6xL ;'ljwf cGo s'g} klg
;+:yfaf6 glnPsf] Joxf]/f ;d]t cg'/f]w ub{5' . e'm7f ljj/0f k]z u/L ;6xL lnPsf] 7x/]df k|rlnt P]g,
sfg"g adf]lhd ;hfoFsf] efuLbf/ :jod\ x'g]5' .

ejbLo,

========================
b:tvt
ljj/0f M–

/fxbfgL g+= ====================== k"/f gfd M =======================================

Po/nfOG;sf] gfd M ====================== 7]ufgf M ===================================
-s_ xjfO{ l6s6 g+======================= kmf]g gDj/ M ===================================
-v_ xjfO{ l6s6 g+======================= /fxbfgL hf/L u/]sf] ldlt M ========================
p8fg lglZrt ePsf] tf/Lv===================== /fxbfgL axfnL /xg] ldlt M ======================

119
 cg';"rL &=@
/fxbgL afkt ;6xL ;'ljwf k|bfg ul/Psf] dfl;s ljj/0f
-O=k|f=kl/kq ;+Vof & sf] bkmf !-7_ sf] k|of]hgsf] nflu_

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷lgsfosf] gfd ==========================================

==================;fn ====================dlxgf =============================ut]

hfg] d'n'ssf] /sd -o'=P; ;6xL k|bfg

l;=g+= ldlt gfd /fxbfgL g+= l6s6 g+= s}lkmot
gfd 8n/df_ ug]{ zfvf

s'n /sd

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

120
 cg';"rL &=#

Jofkf/ k|j4{g afkt kl/kq ;+Vof & sf] !-ª_ cg'?k

;6xL ;'ljwf k|bfg ul/Psf] dfl;s ljj/0f
-O=k|f=kl/kq ;+Vof & sf] bkmf !-7_ sf] k|of]hgsf] nflu_

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷lgsfosf] gfd =============================================

==================;fn =============================dlxgf =============================ut]
l;=g+ hfg] d'n'ssf] gfd / /sd -o'=P; ;6xL k|bfg ;6xLsf]
ldlt gfd /fxbfgL g+= l6s6 g+=
= sfo{s|dsf] gfd 8n/df_ ug]{ zfvf cf}lrTo

s'n /sd

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

121
 cg';"rL &=$
-O=k|f=kl/kq ;+Vof & sf] bkmf # sf] k|of]hgsf] nflu_

bkmf # -s_ adf]lhd ljb]z e|d0f -ef/t afx]s_ ubf{ pknJw u/fpg' kg]{ ;6xL ;'ljwfsf] tflnsf

-cd]l/sL 8n/df_
clwstd e|d0f vr{ b}lgs xf]6n tyf dgf]/Ghg, e}k/L tyf
cfh{g Ps cfly{s jif{df vfgf vr{ cltly ;Tsf/ vr{
-k|ltk6s_
) – # nfv () lbg $%)=)) !,)))=))

# – & nfv () lbg %%)=)) !,%))=))

& nfveGbf dfly () lbg ^%)=)) @,)))=))

cg';"rL &=%
-O=k|f=kl/kq ;+Vof & sf] bkmf # sf] k|of]hgsf] nflu_

bkmf # adf]lhd ljb]z e|d0f -ef/t afx]s_ ubf{ pknJw u/fpg' kg]{ ;6xL ;'ljwfsf] tflnsf
-cd]l/sL 8n/df_
b}lgs xf]6n tyf dgf]/Ghg tyf e}kl/ vr{ clwstd e|d0f lbg
cfh{g vfgf vr{ -k|ltk6s_ Ps cfly{s jif{

) – # nfv #))=)) $))=)) $% lbg

# – % nfv #%)=)) %))=)) %% lbg

% – & nfv $))=)) ^))=)) ^% lbg

& – !) nfv $%)=)) &))=)) &% lbg

!) nfveGbf dfly %))=)) *))=)) *% lbg

122
 cg';"rL &=^

-O=k|f=kl/kq ;+Vof & sf] bkmf #-ª_ sf] k|of]hgsf] nflu_

bkmf #-ª_ adf]lhd ef/t afx]ssf d'n'sx¿df e|d0f ubf{ ;6xL ;'ljwf k|of]hgsf nflu eg'{ kg]{ kmf/fd

>L ===================================
========================================
=========================================== .

!= lgj]bssf] gfd ===================================================

@= kb ==================================
#= kmd{÷sDkgL÷sfof{nosf] gfd
$= e|d0f ug]{ d'n's ==================================================
%= e|d0f ug]{ cjlw ldlt ======================= b]lv ===================== ;Dd hDdf lbg =========
&= cfjZos kg]{ ljb]zL d'b|f
-s_ b}lgs xf]6n tyf vfgf vr{
-v_ dgf]/Ghg tyf e}kl/ cfpg]
*= lgj]bssf] ljb]zL d'b|f vftfaf6 vr{ x'g] eP ;f]sf] vftf gDj/ ===========================
(= o;eGbf cl3 e|d0fdf uPsf] eP lnPsf] ljb]zL d'b|f ======================== / e|d0f cjlw
ldlt ======================== b]lv ======================= ;Dd
!)= o; cfly{s jif{df k6s k6s u/L xfn;Dd cfh{g u/]sf] ljb]zL d'b|f /sd ===============
;f] dWo] vftfdf hDdf ePsf] ljb]zL d'b|f /sd ======================
!!= ;+nUg sfuhftx¿ M–
-s_ ===========================
-v_ ===========================
-u_ ===========================

lgj]bssf] b:tvt
ldlt ====================================

pko{'Qm lgj]bg adf]lhd b}lgs xf]6n tyf vfgf vr{ ==================================== / dgf]/Ghg
tyf e}kl/ cfpg] vr{ ====================================== u/L hDdf ========================================
lgodfg';f/ pknJw u/fOPsf] 5 .
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

123
 cg';"rL &=&
-O=k|f=kl/kq ;+VofM & sf] bkmf * sf] v-%_ sf] k|of]hgsf] nflu_

-a}+s tyf ljQLo ;+:yfsf] gfd_

-===============sfof{no_
-7]ufgf====================_

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu
lg/LIf0f tyf cg'udg zfvf
afn'jf6f/,sf7df08f} .

dxfzo,
To; a}+ssf] O=k|f=kl/kq ;+VofM & sf] bkmf * sf] v-%_ df /x]sf] Joj:yf adf]lhd g]kfn ;d'b|kf/
lgsf;L k}7f/L ;+3sf] l;kmfl/;df ;f] ;+3;Fu cfj4 sDkgL÷kmd{nfO{ @)================ dlxgfdf b]xfo
ad]flhdsf] ;6xL ;'ljwf pknJw u/fO{Psf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w 5 .

s|=;+= sDkgL÷kmd{sf] gfd kfpg] ;'ljwf pkof]u ug]{ kbflwsf/Lsf] gfd pkof]u /sd

ejbLo

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

124
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M)*÷@)&^

cfk|jf; le;fdf ljb]z hfg] g]kfnL gful/sx¿nfO{ Settlement vr{ afkt k|bfg ug]{ kl/jTo{
ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf

;+o'tm /fHo cd]/Lsf, Sofgf8f, ci6]«lnof, Go"lhNof08 / a]nfot h:tf ljsl;t b]zx¿df
lgodfg';f/ cfk|jf; le;f (Immigrant Visa) k|fKt u/L tL d'n'sx¿df a;f]af; ug{ hfg] g]kfnL
gful/sx¿nfO{ Settlement vr{ afkt cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf b]xfosf] Joj:yf tyf
zt{x¿sf] cwLgdf /xL ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L
Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx¿n] k|bfg ug{ ;Sg] Joj:yf ul/Psf] 5 .
-s_ cfk|jf; le;f kfPsf g]kfnL gful/sx¿nfO{ dfq Settlement vr{ afkt k|lt Joltm a9Ldf cd]l/sL
8n/ %,))).– ;Dd jf ;f] a/fa/sf] cGo ljb]zL d'b|f ;6xL ;'ljwf pknAw u/fpg ;lsg] 5 . ;fy},
cnUu} /fxbfgL glnO{ cleefjssf] ;fydf hfg] s]6fs]6Lx¿nfO{ klg hgxL ptm ;6xL ;'ljwf
pknAw u/fpg ;lsg]5 .
-v_ cfk|jf; le;f (Immigrant Visa) k|fKt u/L ;DalGwt b]zdf klxnf] k6s hfg] g]kfnL gful/sx¿nfO{
Ps k6s dfq of] ;6xL ;'ljwf pknAw u/fpg' kg]{5 .
t/, cfk|jf; le;f k|fKt u/L of] Joj:yf cg';f/sf] ;6xL ;'ljwf glnO{ ;DalGwt b]z uP/ g]kfn
kmsL{ k'gM hfg] / ;f]xL b]zdf /x]sf] ;dodf cfk|jf; le;f k|fKt u/L g]kfn cfO{ k'gM hfg] g]kfnL
gful/sx¿nfO{ o:tf] ;6xL ;'ljwf k|bfg ug{ ldNg] 5}g .
-u_ g]kfn ;/sf/n] hf/L u/]sf] j}w /fxbfgL, ;f] /fxbfgLdf nfu]sf] cfk|jf; le;f / g]kfn b]lv g} z'?
x'g] sGkmD8{ xjfO{ l6s6sf] k|ltlnlk clgjfo{?kdf lnO{ o:tf] ;6xL ;'ljwf pknAw u/fpg' kg]{5 .
pbfx/0fsf] nflu s]xL ljsl;t d'n'sx¿sf] cfk|jf; le;fsf] ljj/0f b]xfo cg'?k 5g .
d'n's le;fsf] lsl;d
;+o'Qm /fHo cd]l/sf Immigrant Visa

Sofg8f Immigrant Visa

a]nfot Visa Highly Skilled Migrant Programme / Visa Settlement-AF

ci6]«lnof Permitted to remain in Australia Indefinitely n]lvPsf] Visa

-3_ o:tf] ;6xL ;'ljwf pknAw u/fPsf] /sd :ki6 b]lvg] u/L ;DalGwt Joltmsf] /fxbfgL / sGkmD8{
xjfO{ l6s6df b/kL7 u/L ;f] sfuhftsf] k|ltlnlk clen]vsf] nflu /fVg' kg]{ 5 .
-ª_ o; k|sf/sf] ;6xL ;'ljwf pknAw u/fPsf] ljj/0f dfl;s ?kdf dlxgf Joltt ePsf] & lbg leq
o; ljefudf pknAw u/fpg' kg]{5 .

125
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M)(÷@)&^

pRr lzIff cWoogsf] nflu kl/jTo{ ljb]zL d'b|f ;6xL ;DaGwL Joj:yf

pRr lzIff cWoog ug{ ljb]z hfg] tyf cWoog/t ljBfyL{x¿nfO{ cfjZos kg]{ kl/jTo{ ljb]zL d'b|f
sf] ;6xL cg'dlt k|bfg ug]{ ;DaGwdf b]xfo cg';f/sf] Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+ls+Ë
sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ / ævÆ ju{sf /fli6«o :t/sf ljsf;
a+}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= ef/t afx]ssf cGo d'n'sx¿df cWoogsf] nflu lbOg] ;6xL ;DaGwL Joj:yf M
-s_ g]kfn ;/sf/, lzIff dGqfnon] ljBfyL{nfO{ lghL vr{df ljb]z cWoog ug{ hfg] k|of]hgsf] nflu
Any Bank pNn]v u/L æk|yd k6s ;6xLsf] nflu a}+s k|ltÆ egL 5fk nfu]sf] No Objection
Letter sf] ;Ssn k|lt g} ;+nUg x'g'kg]{ 5 .
-v_ o:tf] ;6xL ;'ljwf pknAw u/fpg' cl3 ljBfyL{sf] gfddf hf/L ePsf] ;DalGwt z}lIfs ;+:yfsf]
le;f ;DaGwL zt{ ;lxtsf] kq jf le;f;+Fu ;DalGwt lgsfoaf6 k|fKt ePsf] kqsf] k|dfl0ft
k|ltlnlk ;+nUg x'g'kg]{5 . o:tf] sfuhft k]z ubf{ dfu u/]sf] ljb]zL d'b|f /sdnfO{ k'li6 ug]{
;DalGwt z}lIfs ;+:yfsf] kq, Brochures, Invoice, I-20 kmd{ cflb h:tf Supporting
Documents / /fxbfgLsf] k|ltlnlk lgj]bg ;fy ;+nUg x'g'kg]{5 . le;f k|fKt x'g' cufj} o:tf]
;6xL ;'ljwf k|bfg ug{'kg]{ cj:yfdf lgj]bsn] le;f gnfu]df ;f] /sd lkmtf{ ug]{ k|ltj4tf /
lhDd]jf/L lnPsf] :j3f]if0ff ug{{'kg]{5 .
-u_ e'QmfgL kfpg] z}lIfs ;+:yfsf] gfd, 7]ufgf / o;} kl/kqsf] bkmf ! sf] v08 -s_ df plNnlvt
lzIff dGqfnosf] No Objection Letter df pNn]v ePsf] z}lIfs ;+:yfsf] gfd, 7]ufgf, cWoogsf]
ljifo / tx nufotsf ljifodf Ps?ktf x'g'kg]{ 5 .
-3_ o;/L Supporting Documents n] cWoog ug{ hfg] jf cWoog/t k'li6 x'g] b]lvP kl5 dfq
ljb]zl:yt ;DalGwt z}lIfs ;+:yfsf] gfddf e'QmfgL x'g] u/L To:tf] ljb]zL d'b|f /sd
8«fk\m6÷l6=6L=÷:jLk\m6 6«fG;km/sf] dfWodaf6 dfq ;6xL ;'ljwf pknAw u/fpg' kg]{5 .
t/ ljdf z'Ns e'QmfgL ug'{kg]{ eP ljb]zl:yt ljdf sDkgLsf] g]kfndf btf{ ePsf Ph]G6dfkm{t
;DalGwt ljdf sDkgLsf] gfddf jf ljb]zl:yt ;DalGwt z}lIfs ;+:yfsf] gfddf e'QmfgL x'g]
u/L To:tf] ljdf z'Nsjfktsf] ljb]zL d'b|f /sd 8«fk\m6÷l6=6L=÷:jLk\m6 6«fG;km/sf] dfWodaf6
;6xL ;'ljwf pknAw u/fpg ;lsg]5 .
-ª_ lgjf{x vr{sf] xsdf v08 -v_ adf]lhd k]z x'g cfPsf] ;DaGwL sfuhftx¿ -Supporting
Documents) x]/L ljBfyL{af6 lgjf{x vr{ afktsf] /sd cfjZos 5 egL dfu u/]sf] v08df
lgjf{x vr{ -Living Expenses, Accommodations cflb_ afktsf] ;6xL ;'ljwf ljBfyL{sf] gfddf
pknJw u/fpg' kg]{5 . o;/L ;6xL ;'ljwf pknAw u/fp+Fbf lgDgfg';f/ ug'{ kg]{5 M–

126
-c_ lzIf0f ;+:yfsf] gfddf lzIf0f z'Ns -Tuition Fee) cf+lzs e'tmfgL u/]sf]÷;6xL u/]sf]
b]lvPdf Supporting document cg';f/ jflif{s ¿kdf nfUg] s'n /sdsf] a9Ldf %)
k|ltzt dfq ^ dlxgfsf] cjlwdf Psd'i7 jf k6s÷k6s u/]/ pknAw u/fpg ;lsg]5 .
-cf_ ;DalGwt z}lIfs ;+:yfaf6 lzIf0f z'Nsdf k"0f{ 5fqj[lQ k|fKt u/]sf] k'li6 x'g] sfuhft
k]z u/]df pkv08 -c_ cg';f/ lzIf0f z'Ns e'tmfgL ug'{ gkg]{ t/ cf+lzs 5fqj[lQ k|fKt
ePsf] v08df z}lIfs ;+:yfsf] zt{ adf]lhd s'n e'QmfgL ug'{kg]{ lzIf0f z'Ns lgwf{l/t
cjlwleq e'QmfgL u/]sf] x'g'kg]{ 5 .
-O_ dfly pkv08 -c_ df h'g;'s} s'/f pNn]v ePtfklg cWoog ug{ hfg] jf cWoog u/L
/x]sf] lzIf0f ;+:yf jf ;DalGwt b]zsf] /fhb"tfjf;af6 lzIf0f z'Ns, lgjf{x vr{ / cGo
vr{ ;d]t v'nfO{ /sd g} ls6fg u/L ljBfyL{sf] gfddf ;6xL ;'ljwf pknJw u/fpg
kqaf6 cg'/f]w eO{ cfPsf] v08df kqdf pNn]lvt k"/} /sdsf] ;6xL ;'ljwf ljBfyL{s}
gfddf pknJw u/fpg ;lsg]5 . t/, ljBfyL{n] sn]hsf] lzIf0f z'Ns afkt JolQmut
gfddf ;6xL lnPsf] kl/jTo{ ljb]zL d'b|f sn]hdf a'emfPsf] k|df0f k]z u/]kl5 dfq csf]{
ls:tfsf] ;6xL ;'ljwf k|bfg ug{'kg]{ 5 .
-O{_ ljb]zdf cWoog ug{ hfg] jf cWoog/t ljBfyL{sf] le;f (Student Visa) k|flKt jf
gjLs/0f / lgjf{x tyf lzIf0f z'Nssf] nflu ;DalGwt d'n'ssf] ;/sf/L lgsfo jf
;DalGwt lzIf0f ;+:yfn] ljBfyL{s} vftf÷gfddf lglZrt /sd b]vfpg} kg]{ k|fjwfg
/fv]sf] cj:yfdf To:tf] k|fjwfg /x]sf] k'li6 x'g] sfuhftsf] cfwf/df cfjZos /sdsf]
;6xL pknJw u/fpg ;lsg]5 . o:tf] ;6xL ;DalGwt ljBfyL{nfO{ cfjZos kg]{
/sd;Dd dfq k|bfg ug'{ kg]{5 . t/, ljBfyL{sf] cfkmGt÷kl/jf/÷cfl>t (Dependent)
sf] nflu o:tf] ;6xL k|bfg ug{ ldNg]5}g .
-p_ l8k]G8]G6 le;fdf hfg] ljBfyL{sf kl/jf/sf ;b:ox¿nfO{ le;f / ljb]zdf clgjfo{ ljdf
ug{'kg]{ eP z}lIfs ;+:yf jf ;/sf/L lgsfo / ljdf sDkgLsf] sfuhftsf] cfwf/df le;f
/ ljdf z'Ns afktsf] ;6xL ;'ljwf k|bfg ug{ ;lsg]5 . o;/L l8k]G8]G6 le;fdf hfg]
ljBfyL{sf kl/jf/sf ;b:ox¿sf] Psn jf ;+o'Qm ?kdf ul/g] ljdf z'Ns jfktsf] /sd
ljb]zl:yt ljdf sDkgLsf] g]kfndf btf{ ePsf Ph]G6dfkm{t ;DalGwt ljdf sDkgLsf]
gfddf e'QmfgL x'g] u/L ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
-pm_ ;DalGwt lzIf0f ;+:yfn] lzIf0f÷lgjf{x z'Nssf] e'QmfgL :jo+sf] gfddf dfFu gu/L
cfk"m4f/f lgo'Qm cGo ;+:yf÷Ph]G;Lsf] gfddf k7fpg' kg]{ pNn]v÷cg'/f]w u/]sf]
cj:yfdf Joxf]/f k'li6 x'g] sfuhftsf] cfwf/df o:tf] z'Ns cGo ;+:yf÷Ph]G;Lsf]
gfddf e'QmfgL ug{ ;d]t ;6xL k|bfg ug{ ;lsg]5 .
-P_ ;DalGwt lzIf0f ;+:yfn] g]kfnsf] ljb]zL ljlgdo ahf/df pknJw gx'g] cfkmgf] :yfgLo
d'b|fd} lzIf0f z'Ns e'QmfgL ug'{ kg]{ k|fjwfg /x]sf] Joxf]/f k|dfl0ft x'g] cflwsfl/s
sfuhft hf/L u/]sf] cj:yfdf ;DalGwt lzIf0f ;+:yfnfO{ lzIf0f z'Ns e'QmfgL u/]sf]
k|df0f kl5 k]z ug'{ kg]{ zt{df To:tf] :yfgLo d'b|f a/fa/sf] x'g] cd]l/sL 8n/ jf cGo
kl/jTo{ ljb]zL d'b|fsf] ;6xL ljBfyL{s} gfddf k|bfg ug{ ;lsg]5 . cl3Nnf] k6s o:tf]
;6xL lnO{ lzIf0f z'Ns e'Qmfg u/]sf] k|df0f k]z gug]{ ljBfyL{sf] gfddf To:tf] k|df0f
k]z gu/];Dd csf]{ ;6xL k|bfg ug{ ldNg] 5}g .
-P]_ ;+o'Qm /fHo cd]l/sfsf] Education Commission for Foreign Medical Graduates
(ECFMG) n] ;~rfng ug]{ United States Medical License Examination (USMLE)
tyf cGo b]zsf cflwsfl/s lgsfox¿n] ;~rfng ug]{ o:t} k|s[ltsf Joj;flos
k/LIffdf ;fd]n x'g hfg] ljBfyL{x¿sf] nflu g]kfn ;/sf/, lzIff dGqfnon] hf/L ug]{

127
 dfly bkmf -s_ adf]lhdsf] No Objection Letter sf] cfwf/df kl/kqsf] v08 -5_ df
plNnlvt /sd;Dd Psd'i6 ljBfyL{sf] gfddf pknAw u/fpg ;lsg]5 .
-r_ ljb]zdf cWoog/t ljBfyL{nfO{ bf];|f] k6sb]lv ;6xL ;'ljwf cfjZos k/L ljBfyL{ cfk}mn] jf
lghsf cleefjs÷cfkmGtn] cfˆgf] kl/ro v'Ng] s'g} sfuhft ;+nUg u/L ;6xL ;'ljwfsf] nflu
cg'/f]w u/]df z'¿df ;6xL ;'ljwf kfpg cg'/f]w ubf{sf] cj:yfdf ljBfyL{ kl9/x]sf] k|dfl0ft x'g]
;DalGwt z}lIfs ;+:yfn] k|bfg u/]sf] sfuhft jf ljBfyL{sf] z}lIfs ;+:yf;F+u ;DalGwt Valid
kl/rokq jf kl9/x]sf] Joxf]/f :ki6 v'Ng] cGo s'g} cBfjlws k|df0fsf] cfwf/df dfq o:tf]
;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-5_ lgjf{x vr{ egL Supporting Documents df /sd gv'n]sf] cj:yfdf ljBfyL{/cleefjs/
cfkmGtaf6 lgjf{x vr{ dfu ePsf] cj:yfdf v08 -ª_ df plNnlvt cGo k|s[ofx¿ k"/f u/L
lgDgfg';f/sf] lgjf{x vr{ k|bfg ug{ ;lsg]5 M–
Jfflif{s ¿kdf kfpg] clwstd
qmd ;+Vof b]zsf] gfd
lgjf{x vr{ -cd]l/sL 8n/df_
1 a+unfb]z, kfls:tfg @,%)).))
2 rLg, dn]lzof, yfONof08, lkmlnlkG; $,))).))
3 l;+ufk'/, blIf0f sf]l/of ^,))).))
4 Sofg8f, cd]l/sf, ci6«]lnof, o'/f]lkog d'n's *,))).))
5 cGo b]zx¿ %,))).))

-h_ olb ljBfyL{n] z'¿df k]z u/]sf] sfuhftaf6 b]lvg cfpg] Tuition Fee / lgjf{x vr{ afktsf]
/sdeGbf a9L /sdsf] ;6xL ;'ljwf dfu u/]df, To;/L j[l4 ePsf] /sdnfO{ k'li6 x'g] sfuhft
clgjfo{ ¿kdf k]z ug{'kg]5 { .
-em_ cWoog ;+:yfsf] gfddf ag]sf] 8«fk\m6÷l6=6L=÷:jLk\m6 cflb /2 ug{ cg'/f]w u/]df ljBfyL{
cWoogsf] nflu ljb]z ghfg] ePdf Living Expenses jf cGo e}k/L cfpg] vr{ lnO{ ;s]sf] eP
;f] /sd lkmtf{ ug{ nufP/ dfq / cGo cj:yfdf tn plNnlvt s'g} Ps sf/0f k/]df To:tf]
8«fkm\6÷l6=l6÷:jLkm\6 cflb a}+s tyf ljQLo ;+:yf :jo+n] /2 ug{ ;Sg]5g\ .
-c_ ;DalGwt d'n'ssf] /fhb"tfjf;af6 le;f k|fKt gePsf] k|df0f k]z u/]df,
-cf_ ;DalGwt lzIf0f ;+:yfsf] gfddf cGo ;|f]taf6 lzIf0f z'Ns e'QmfgL u/]sf] k|df0f k]z
u/]df
-O_ lzIf0f ;+:yf kl/jt{g u/L csf]{ lzIf0f ;+:yfsf] gfddf lzIf0f z'Ns e'QmfgL u/]sf]
k|df0f k]z u/]df .
t/, kl/jlt{t lzIf0f ;+:yfsf] gfddf lzIf0f z'Ns e'QmfgL ug'{ kg]{ ePdf g]kfn ;/sf/,
lzIff dGqfnoaf6 lzIf0f ;+:yf kl/jt{gsf] l:js[lt clgjfo{ ¿kdf lnPsf] x'g'kg]{ 5
-O{_ 8«fkm\6 l6=l6= sf] Dofb ;dfKt eO{ pNn]lvt /sd ;f]xL lzIf0f ;+:yfnfO{ g} k'gM k7fpg'
k/]df
-p_ Jojxfl/s sf/0fjz ljBfyL{ cWoogsf] nflu hfg g;Sg] cj:yf k/L sf/0f ;lxt
lgj]bg lbPdf .
t/ le;f kfO{ ;s]kl5 hd{gL nufot lzIf0f z'Ns gnfUg] /fi6«sf] ;DalGwt /fhb"tfjf;sf] kqsf]
cfwf/df ag]sf 8«fk\m6÷l6=6L=÷:jLk\m6 cflb /2 ug{ eg] o; ljefusf] :jLs[lt lng' kg]{5 .
-`_ bf];|f] k6s b]lv lzIf0f z'Ns tyf lgjf{x z'Ns jfktsf] /sd ;6xLsf] nflu cg'/f]w eO cfPdf
k|yd k6s ;6xL k|bfg u/]sf] a}+sdf /x]sf] g]kfn ;/sf/, lzIff dGqfnsf] No Objection

128
 Lettersf] ;Ssn a}+s k|ltdf /x]sf] clen]vsf] cfwf/df bf]xf]/f] e'QmfgL gx'g] u/L ;f]xL a}+saf6
/sd k7fpg afwf kg]{ 5}g .
@= ef/tdf cWoogsf] nflu M
-s_ ef/tl:yt ljZjljBfno÷sn]hn] cGt/f{li6«o k|lt:kwf{ u/fO{ egf{ lng 5'6\ofPsf] z}lIfs sf]6f
cGt/ut ef/tdf cWoog ug{ hfg] g]kfnL ljBfyL{sf] nflu cfjZos kg]{ lzIf0f z'Ns b]xfosf
zt{ k"/f ePsf] cj:yfdf cd]l/sL 8n/df ;d]t e'QmfgL ug{ ;6xL k|bfg ug{ ;lsg]5 .
-!_ o;} kl/kqsf] bkmf ! sf] v08 -s_, -u_, -3_, -r_, -h_ / bkmf !-v_ sf] le;f / /fxbfgL
afx]ssf zt{x¿ k"/f ePsf] x'g' kg]{ 5 .
-@_ ef/tl:yt ljZj ljBfno÷sn]hn] cd]l/sL 8n/d} lzIf0f z'Ns lng] u/L cGt/f{li6«o
k|lt:kwf{sf] nflu 5'6\ofPsf] z}lIfs sf]6f cGt/ut cWoog ug{ :jLs[lt kfPsf] x'g' kg]{
5.
-#_ lzIf0f z'Ns ef/tLo ?k}ofF afx]s cd]l/sL 8n/ jf cGo kl/jTo{ ljb]zL d'b|fd} dfq
e'QmfgL ug'{ kg]{ Joxf]/f k|dfl0ft x'g' kg]{ 5 .
-$_ lzIf0f z'Ns afkt ;DalGwt ljZjljBfno÷sn]hn] pNn]v u/] adf]lhdsf] /sd ;f]xL
z}lIfs ;+:yfn] dfq kfpg] u/L ;6xL k|bfg ug'{ kg]{ 5 .
-%_ lgjf{x vr{ afkt cfjZos kg]{ /sd ef/tLo ¿k}ofFdf dfq k|bfg ug'{ kg]{ .
-v_ b]xfosf zt{x¿ k"/f ePsf] cj:yfdf ef/tdf cWoog ug]{ ljBfyL{, lghsf] cleefjs÷afa'÷
cfdfsf] gfddf kl/jTo{ ljb]zL d'b|fsf] vftf ePdf o:tf] vftfsf] df}Hbftn] EofP;Dd lzIf0f
z'Ns cd]l/sL 8n/df e'QmfgL ug]{ k|of]hgsf] nflu ljb]zL d'b|f vftf vr{ ug{ ;lsg]5 .
-!_ dfly bkmf @ sf] v08 -s_ sf] !, #, $ / % df plNnlvt zt{x¿ k"/f ePsf] x'g' kg]5 { .
-@_ ljBfyL{ :jo+sf] ljb]zL d'b|f vftf geO{ cleefjs÷afa'÷cfdfsf] vftfaf6 vr{ ug'{ k/]df
gftf k|dfl0ft x'g] sfuhft k]z x'g' kg]{ 5 .
-#_ o; Joj:yf adf]lhd lzIf0f z'Ns e'QmfgLsf] nflu ;DalGwt JolQmsf] vftf vr{ ug{]
afx]ssf] yk ;6xL ;'ljwf k|bfg ug{ ldNg] 5}g .
-u_ dfly bkmf @ sf] -s_ / -v_ adf]lhd lzIf0f ;+:yfsf] gfddf ag]sf] 8«fkm\6÷l6=l6÷:jLkm\6 cflb
s'g} klg sf/0fn] /2 ug'{ k/]df ;DalGwt a}+s÷ljQLo ;+:yf :jo+n] /2 ug{ ;Sg]5g\ .
#= ljljw Joj:yf M
-s_ of] kl/kq hf/L x'g' k"j{ g]kfn ;/sf/, lzIff dGqfnon] o; a}+snfO{ ;Daf]wg u/L n]v]sf]
l;kmf/L; kqsf] cfwf/df ljb]zdf cWoog/t ljBfyL{nfO{ cfjZos kg]{ lgjf{x afktsf] /sdsf]
;6xL ;'ljwf pknAw u/fOlbg elg ljBfyL{ jf lghsf cleefjs÷cfkmGtn] cg'/f]w u/]df o;
a}+saf6 pknAw u/fO{g] k|dfl0ft sfuhft tyf ljj/0fsf] cfwf/df o;} kl/kqsf] cwLgdf /xL
To:tf] ;6xL ;'ljwf pknAw u/fpg' kg]{5 .
-v_ dfly plNnlvt Joj:yf cg';f/ k|To]s k6s ;6xL ;'ljwf k|bfg u/]sf] :ki6 b]lvg] u/L k|To]s
ljBfyL{sf] 5'§f5'§} clen]v -ljB'tLo jf cGo pko'tm dfWodaf6_ /fVg' kg]5 { .
-u_ s'g} Ps a}+s÷ljQLo ;+:yfaf6 ;6xL ;'ljwf lnO{/x]sf ljBfyL{ jf lghsf cleefjs÷cfkmGtn]
lnlvt cg'/f]w u/L cGo a}+s÷ljQLo ;+:yfaf6 ;6xL ;'ljwf lng rfx]df cfk\mgf] clen]vdf
ePsf sfuhft tyf pknAw u/fPsf] ;6xL ;'ljwf ;DaGwL ;Dk"0f{ ljj/0f k|dfl0ft u/L
;DalGwt kIfnfO{ pknAw u/fpg' kg]{5 .
-3_ o;/L k|bfg u/]sf] ;6xL ;'ljwfsf] ljj/0f g]kfn /fi6« a}+s, cg';Gwfg ljefu, zf]wgfGt/ zfvfdf
cg';"rL @ kmf=g+=g]=zf] @ -s_ sf]8 g+=!@)%)) lzIff zLif{sdf pNn]v u/L clgjfo{¿kn] dfl;s
¿kdf k7fpg' kg]{5 .

129
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M!)÷@)&^

g]kfnL gful/sn] gub} /fVg / ;6xL ug{ ;Sg] gub kl/jTo{ ljb]zL d'b|fsf ;DaGwdf

g]kfnL gful/sn] gubdf /fVg ;Sg] tyf ;6xL ug{ ;Sg] gub kl/jTo{ ljb]zL d'b|fsf ;DaGwdf b]xfo
adf]lhdsf] Joj:yf ul/Psf]n] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u
u/L g]kfn /fi6« a}+s, a}lsË sfof{no nufotsf cGo sfof{nox¿ Pjd\ Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf
ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= g]kfnL gful/sn] gubdf /fVg ;lsg] kl/jTo{ ljb]zL d'b|fsf ;DaGwL Joj:yf .
g]kfnL gful/sn] ljb]zdf /f]huf/L jf Joj;fo u/L cfh{g u/]sf] jf ljb]z e|d0fsf nflu ;6xL
;'ljwf cGtu{t k|fKt ljb]zL d'b|fdWo] art x'g cfPsf] ljb]zL d'b|f eljiodf pkof]u ug]{ k|of]hgsf
nflu clwstd cd]l/sL 8n/ !%)) jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f;Dd gubdf /fVg
;Sg]5g . o:tf] /sd hlt;'s} k6ssf] >f]t ePtf klg s'ndf ;f] ;Ldf gf3\g x'g] 5}g . t/,
;DalGwt JolQmn] rfx]df To:tf] ;Dk"0f{ /sd g]kfnl:yt a}+sdf ljb]zL d'b|fsf] vftf vf]nL /fVg eg]
;Sg]5g .
@= gub kl/jTo{ ljb]zL d'b|f ;6xL ug]{ ;DaGwL Joj:yf M
g]kfnL gful/sx¿n] cfˆgf] klxrfg v'Ng] k|df0f ;lxt gub kl/jTo{ ljb]zL d'b|f ;6xLsf] nflu
cg'/f]w u/]df b]xfo adf]lhdsf] Joj:yf cg?k k|rlnt ljlgdo b/df ;6xL ul/lbg ;lsg] 5 .
-s_ o:tf] ;6xL ubf{ Ps k6sdf cd]l/sL 8n/ #,))).– -tLg xhf/_ jf ;f] a/fa/ x'g] cGo
kl/jTo{ ljb]zL d'b|f dfq ;6xL ug{ ;lsg]5 .
-v_ ;6xL ug{ Nofpg] JolQm;Fu ;+nUg cg';"rL !)=! adf]lhdsf] lgj]bg lng' kg]{5 .
-u_ lgj]bg ;fy ;DalGwt JolQmsf] klxrfg v'Ng] k|df0fsf] ?kdf gful/stfsf] k|df0fkq jf g]kfn
;/sf/sf] s'g} lgsfo jf /f]huf/bftf lgsfon] hf/L u/]sf] kmf]6f] ;lxtsf] kl/rokqsf]
k|ltlnlkdf lgj]bsn] g} k|dfl0ft u/fO{ lng' kg]{5 .
-3_ ljb]zL d'b|f ;6xL u/]sf] k|df0f :j?k cGo lsl;dsf] /l;b jf FEER (Foreign Exchange
Encashment Receipt) clgjfo{ ?kdf hf/L u/L ljb]zL d'b|fsf] vl/b clen]vdf ;d]t b]vfO
g]kfnL ?k}ofdf dfq e'QmfgL ug'{ kg]{5 .
-ª_ o:tf] ljb]zL d'b|faf6 ;DalGwt JolQmsf] ljb]zL d'b|f vftf vf]Ng jf e}/x]sf] To:tf] vftfdf
hDdf ug{ ldNg] 5}g .
-r_ o;/L ;6xL u/]sf] kl/jTo{ ljb]zL d'b|fsf] gf]6 klxrfg ug]{ tyf kl5 hfnL (Counterfeit)
7xl/Pdf ;DalGwt JolQm;Fu ;f]wegf{ u/fpg] bfloTj / lhDd]jf/L ;6xL ul/lbg] lgsfos}
x'g]5 .
-5_ ;6xL u/]sf] ljb]zL d'b|fsf] gf]6 hfnL (Counterfeit) 7xl/Pdf ;DalGwt kIf;Fu /sd lkmtf{
lng' kbf{ e'QmfgL lbPsf] /sd eGbf a9L x'g] u/L lkmtf{ lng kfOg] 5}g .
-h_ o:tf] ;6xL sf/f]jf/ ubf{ s'g} JolQmsf] sf/f]jf/ / >f]t z+sf:kb b]lvPdf k|rlnt Joj:yf
adf]lhd g]kfn /fi6« a}+s, ljQLo hfgsf/L OsfO{df hfgsf/L u/fpg' kg]{5 .
130
-em_ g]kfnL gful/sx¿nfO{ ljb]zL Oi6ldq / u|fxsx¿af6 pkxf/, l6K; cflb afkt k|fKt x'g]
ljb]zL d'b|f ;6xL ug{ dfu eO{ cfPdf u|fxssf] klxrg v'Ng] sfuhfu lnO{ Psk6sdf
cd]l/sL 8n/ %)).– -kfFr ;o_ jf ;f] a/fa/ x'g] cGo kl/jTo{ ljb]zL d'b|f Ohfhtkqk|fKt
dlgr]~r/x¿af6 klg ;6xL ug{ ;lsg]5 . o;/L ;6xL ubf{ FEER hf/L ug{'sf ;fy} kl/jTo{
ljb]zL d'b|f ;6xL ug{ cfpg] JolQm;Fu cg';"rL !)=@ adf]lhdsf] @ k|lt :jM3f]if0ffkq eg{
nufO{ ;f]sf] ! k|lt dlgr]~h/n] k|dfl0ft u/L ;6xL ug{ cfpg] JolQmnfO{ clen]vsf] nflu
lbg' kg]{5 .

131
 cg';"rL !)=!
-O=k|f= kl/kq ;+VofM !) sf] bkmf @-v_ sf] k|of]hgsf] nflu_

->L a}+s ljQLo÷ ;+:yf_

-7]ufgf_

ljifoM ljb]zL d'b|f ;6xL u/L lbg] .

dxfzo,
dnfO{ b]xfo adf]lhd ljb]zL d'b|f k|fKt ePsf]n] lgodfg';f/ ;6xL u/L lbg' x'g cfkmgf] klxrfg
v'Ng] kl/rokqsf] k|ltlnlk ;d]t ;+nUg u/L cg'/f]w u/]sf] 5' . pQm ljb]zL d'b|f gSsnL 7xl/Pdf ;6xL
lnPsf] /sd lkmtf{ a'emfpg] 5' .
ljb]zL d'b|fsf] lsl;d gf]6sf] gDj/ b/ k|fKt k|of]hg k|fKt ;|f]t

ejbLo,

b:tvtM
k"/f gfdM
7]ufgfM
kmf] g+=
df]jfOn g+=
kl/rokqsf] lsl;d
kl/rokqsf] gDj/M

132
 cg';"rL !)=@
-O=k|f=kl/kq ;+Vof !) sf] bkmf @-em_ sf] k|of]hgsf] nflu_
-of] kmf/fd @ k|lt tof/ ug{' kg]{5 . ! k|lt sfof{nodf / Ps k|lt ;DalGwt JolQmnfO{ clen]vsf] nflu lbg' kg]{5 ._

>L ===============dlgr]~h/
=========================7]ufgf

ljifo M :jM3f]if0ff ;DaGwdf

dxfzo,
dnfO{ ljb]zL ko{6s÷/f]huf/bftfaf6÷Oi6ldqaf6 pkxf/, bfg, l6K; afkt k|fKt x'g cfPsf] ljb]zL
d'b|f lgodfg';f/ k|fKt ePsf] xf] . oL ljb]zL d'b|fx¿ s'g} u}/ sfg"gL ;|f]taf6 k|fKt ePsf] xf]Og egL
:jM3f]if0ff ub{5' . ;fy}, ljb]zL d'b|f gSsnL 7xl/Pdf ;6xL afkt lnPsf] /sd lkmtf{ a'emfpg] 5' .
l;=g+= ljb]zL d'b|fsf] lsl;d gf]6sf] gDa/ b/ k|fKt ;|f]t

;6xL ul/lbg] dlgr]~h/sf] gfd M lgj]bs,

cflwsfl/s JolQmsf] b:tvt M b:tvtM
5fk M k"/f gfdM
7]ufgf M
kmf]g g+=

133
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M!!÷@)&^

g]kfn ;/sf/ nufot ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf .

g]kfn ;/sf/sf ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf lgDg
adf]lhdsf] Joj:yfsf] cwLgdf /xL sf/f]jf/ ug{ o; a}+sn] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
-;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}lsË sfof{no Pjd\
Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf M
lgDg lnlvt lgsfox¿n] ljleGg k|of]hg -h:t}M dfn j:t' jf pks/0f cfoft, ;b:otf z'Ns, ;]jf
z'Ns, dd{t z'Ns, lj1fkg, jfo'ofgx¿sf] ef8f jf lnh jf lnh kr]{hsf] e'QmfgL, OlGhgsf] /]06n
rfh{, k]m/L ˆnfO{6 vr{, hxfhsf] OlGhg tyf kf6{k'hf{x¿sf] dd{t tyf cf]e/xn z'Ns, :6n ef8f,
k|;f/0f ;]jf z'Ns, 6«fG;kf]08/ z'Ns, eL:of6 z'Ns, 8fFs ;]jf z'Ns, 5kfO{ z'Ns, 8]d'/]h rfh{,
sfg"gL ;]jf z'Ns, b}lgs tyf e|d0f eQf, k/fdz{ ;]jf z'Ns, k|fljlws ;]jf z'Ns_ sf] nflu ljb]zL
d'b|fsf] ;6xL ;'ljwf dfu u/]df b]xfodf pNn]lvt zt{x¿sf] cwLgdf /xL To:tf] ;6xL ;'ljwf
txfFaf6 ;f]e}m k|bfg ug{ ;Sg] Joj:yf ul/Psf] 5 .
-s_ g]kfn ;/sf/sf dGqfno, ljefu, sfof{nox¿, ;Da}wflgs lgsfo cflb
-v_ g]kfnL ;]gf
-u_ g]kfn k|x/L
-3_ z;:q k|x/L
-ª_ g]kfn jfo';]jf lgud
-r_ g]kfn cfon lgud
-5_ g]kfn ljB't k|flws/0f
-h_ /]l8of] g]kfn
-em_ g]kfn 6]lnlehg
-`_ /fli6«o ;dfrf/ ;ldlt
-6_ g]kfn gful/s p8\8og k|flws/0f
-7_ g]kfn b"/;~rf/ k|flws/0f
-8_ lqe'jg ljZjljBfno
-9_ /fli6«o v]ns"b kl/ifb
-0f_ Jofkf/ tyf lgof{t k|j4{g s]Gb|
-t_ g]kfn ko{6g af]8{
-y_ g]kfn 6]lnsd
zt{x¿ M
-!_ dfu ePsf] ;6xL /sdnfO{ k'li6 ug]{ ;Demf}tf (Agreement) jf aLhs (Invoice) jf cGo
Documentary Evidence clgjfo{ ?kn] ;+nUg u/]sf] x'g'kg]{5 .

134
 -@_ o:tf] ;6xL ;'ljwfsf] e'QmfgLsf] dfWod ;DalGwt lgsfosf] dfu adf]lhd Psfp06k]oL
8«fˆ6 jf l6=l6= jf Pn=;L x'g]5 .
-#_ dfn j:t' cfoft ug]{ k|of]hgsf] nflu 8«fkm\6 l6=l6= dfkm{t cfoft ug{ kfOg] ;Ldf eGbf
a9Lsf] xsdf k|rlnt Joj:Yff cGtu{t /xL k|tLtkqsf] dfWodaf6 dfq k|bfg ug'{ kg]{5 .
-$_ clkml;on e|d0fsf] l;nl;nfdf ef/t afx]s t];|f] d'n's hfg] ;DalGwt lgsfosf
JolQmx¿sf] nflu k|bfg ul/g] b}lgs e|d0f eQf jf e}kl/ vr{ jf e|d0f vr{ afktsf]
/sdsf] xsdf ;DalGwt lgsfosf] dfu adf]lhd e'QmfgL k|bfg ug'{kg]{5 .
-%_ k|rlnt Joj:yf cg';f/ s/ nfUg] lsl;dsf e'QmfgL -h:t}M jfo'ofgsf] lnh jf ef8f,
/f]oN6L, sld;g, k|fljlws ;]jf z'Ns, k/fdz{ ;]jf z'Ns, k|;f/0f ;]jf z'Ns, tflnd z'Ns /
cGo s'g} klg ;]jf z'Ns (Service Charge), dd{t tyf cf]e/xn z'Ns, lj1fkg cflb_ sf]
xsdf lgodfg';f/ nfUg] clu|d cfos/ hDdf u/]sf] k|dfl0ft sfuhft clgjfo{ ?kn] ;+nUg
u/]kl5 dfq To:tf] ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-^_ ljb]zdf nuL dd{t tyf cf]e/xn u/]sf dfn j:t', kf6{k'hf{ jf pks/0f cflbsf] dd{t tyf
cf]e/xn z'Ns afktsf] /sd e'QmfgL ug'{ k"j{ tL ;fdfgx¿ ;DalGwt d'n's k7fpFbfsf]
lgof{t k|1fkgkq, Po/j] aLn / eG;f/ dxz'n bflvnf u/]sf] lg:;f clgjfo{ ?kn] ;+nUg
u/]sf] x'g'kg]{ 5 . ;fy}, dd{t tyf cf]e/xn eO{ g]kfn lelqPkl5 ;f]sf] eG;f/ k|1fkgkq
klg clgjfo{ ?kn] k]z ug{ nufpg' kg]{5 .
-&_ e'QmfgL k7fpFbf ;DalGwt Beneficiary sf] gfpFdf dfq e'QmfgL k7fpg' kg]{5 .
-*_ o:tf] ;6xL ;'ljwfsf] Beneficiary ljb]zl:yt sfof{no, ;+3, ;+:yf g} x'g'kg]{5 . ljb]zl:yt
JolQm ljz]ifnfO{ Beneficiary agfpg ldNg] 5}g . t/ cGt/fli6«o k|lt:kwf{jf6 5gf}6 ePsf
;+o'Qm pks|d, ljb]zL sDkgL, sfof{no, ;+3, ;+:yfn] ljb]zL d'b|f /sd g]kfnl:yt a}+s tyf
ljQLo ;:yfdf /x]sf] ljb]zL d'b|f vftfdf /fVg eg] ;Sg] 5g\ .
-(_ dfnj:t' cfoft ug]{ k|of]hgsf] nflu k|rlnt Joj:yf cGtu{t lj=lj=lg=kmf/fdx¿ hf/L ug'{
kg]{5 .
-!)_ of] Joj:yf cGtu{tsf] ;6xL ;'ljwfaf6 ef/tdf e'QmfgL ug{ ldNg] 5}g .
-!!_ g]kfn 6]lnsdsf] xsdf eg] Signaling, Interconnection, Bandwidth, Roaming, Membership
fee nufotsf b'/;~rf/ ;DaGwL ;]jfx¿sf] ljb]zdf e'StfgL k7fpFbf cd]l/sL 8n/ %)
xhf/ jf ;f] a/fa/sf] x'g] cGo kl/jTo{ ljb]zL d'b|f;Dd dfq e'StfgL ug{ ;lsg]5 .
@= a}+lsË sfof{no dfkm{t ;f]em} ;6xL k|bfg ug{ ;lsg] M pk/f]Qmfg';f/ g]kfn ;/sf/sf
dGqfno÷ljefu÷sfof{no, g]kfnL ;]gf, g]kfn k|x/L / ;z:q k|x/Laf6 s'g}klg k|of]hgsf] nflu
ljb]zL d'b|fsf] ;6xL ;'ljwf dfu eO{ cfPdf pQm lgsfosf] dfu cg';f/sf] /sd ljb]zdf e'StfgL
k7fpg] k|of]hgsf] nflu -e'QmfgL dfWod;d]t_ g]kfn /fi6« a}+s, a}+lsË sfof{no dfkm{t ;f]em} ;6xL
k|bfg ug{ ;lsg]5 .
#= ljB't vl/b afkt g]kfn ljB't k|flws/0fn] e'QmfgL ug'{ kg]{ kl/jTo{ ljb]zL d'b|fsf] ;6xL ug]{ af/] M
ljB't vl/b ;Demf}tf (Power Purchase Agreement) sf] cfwf/df vl/b ePsf] ljB't afkt g]kfn
ljB't k|flws/0fn] laleGg cfof]hgf÷sDkgLnfO{ e'QmfgL ug{ cfjZos kg]{ kl/jTo{ ljb]zL d'b|f ;6xL
;'ljwf b]xfodf plNnlvt k|s[of k"/f u/L a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLn] pknJw
u/fpg ;Sg] Joj:yf ul/Psf] 5 M
-s_ kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g] u/L ePsf] ljB't vl/b ;Demf}tf (Power Purchase
Agreement) sf] cfwf/df dfq ;6xL ;'ljwf pknJw u/fpg' kg]{5 .
-v_ o:tf] ;6xL ;'ljwf g]kfn ljB't k|flws/0fsf] cg'/f]w÷l;kmfl/; / ;DalGwt cfof]hgf÷
sDkgLsf] Invoice sf] cfwf/df ;DalGwt cfof]hgf÷sDkgLsf] gfddf dfq pknJw u/fpg'
kg]{5 .
135
 -u_ cfjZos kl/jTo{ ljb]zL d'b|f vl/bsf] nflu k|rlnt Joj:yf cg';f/ g]kfn ljB't k|flws/0fn]
a}+s tyf laQLo ;+:yf Pjd\ o; a}+saf6 Ohfhtkqk|fKt /]ld6fG; ;DaGwL sf/f]jf/ ug]{
lgsfox¿;Fu Negotiate ug{ ;Sg]5 .
-3_ g]kfn ljB't k|flws/0fn] o; k|of]hgsf nflu /]ld6\ofG; sDkgLx¿af6 kl/jTo{ ljb]zL d'b|f
vl/b ubf{ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf /x]sf] vftfdf hDdf ePsf]
kl/jTo{ ljb]zL d'b|faf6 vl/b ug{ kfpg]5g .
-ª_ o; k|of]hgsf] nflu ;6xL ;'ljwf pknJw u/fPsf] kl/jTo{ ljb]zL d'b|fsf] ljj/0f dlxgf
;dfKt ePsf] !% lbg leqdf o; ljefunfO{ pknJw u/fpg' kg]{5 .
$= kl/jTo{ ljb]zL d'b|fdf k'gaL{df lk|ldodsf] e'tmfgL ;DaGwL Joj:yf M g]kfndf ljlwjt ?kdf btf{
eO{ sf/f]jf/ ul//x]sf aLdf sDkgLx¿n] kl/jTo{ ljb]zL d'b|fdf k'gaL{ds sDkgLx¿nfO{ e'tmfgL
ug'{kg]{ k'gaL{df lk|ldodsf] ;6xL ;'ljwf b]xfodf plNnlvt Joj:yf cg'?k Ohfhtkqk|fKt æsÆ /
/fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] k|bfg ug{ ;Sg]5g .
-s_ ;DalGwt a}+s tyf ljQLo ;+:yfx¿sf] gfpFdf hf/L ePsf] æaLdf ;ldltÆ sf] ;Ssn}
l;kmfl/; kq lgj]bg;fy ;+nUg x'g'kg]{ 5
-v_ o:tf] ;6xL ;'ljwf k'gaL{df lk|ldod e'tmfgLsf] nflu dfq nfu' x'g]5
-u_ aLdf ;ldltn] l;kmfl/; u/]sf] /sdnfO{ k'li6 ug]{ ;DalGwt k'gaL{df sDkgLx¿sf]
sfuhftx¿ h:t}M 8]la6÷qm]l86 gf]6, OGEjfO; cflb ;+nUg x'g'kg]{5
-3_ e'tmfgL ug'{kg]{ /sdsf] Gross /sddf k|rlnt Joj:yf cg';f/ clu|d s/ (TDS) bflvnf
u/]sf] lg:;f lnP/ dfq ;6xL ;'ljwf k|bfg kg]{5
-ª_ of] Joj:yf cGtu{tsf] kl/jTo{ ljb]zL d'b|fsf] ;6xL ;'ljwf ef/tLo k'g{aL{df sDkgL jf
ef/tdf /x]sf s'g} klg ljb]zL k'gaL{df sDkgLnfO{ e'tmfgL ug{ ldNg] 5}g
-r_ o:tf] ;6xL ;'ljwf k|bfg u/]sf] dfl;s ljj/0f dlxgf Joltt ePsf] & lbgleq o;
ljefudf k]z ug'{ kg]{5 .

136
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M!@÷@)&^

t];|f] d'n'saf6 lnPsf] ;]jfsf] e'QmfgLsf] nflu ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf

g]kfndf :yfkgf ePsf s'g} kmd{, sDkgL jf ;+:yfn] ljb]zl:yt ;]jf k|bfos kmd{, sDkgL jf ;+:yf
;Fu ;Demf}tf u/L g]kfndf ;]jf lnP afktsf] /sd ;6xL ;'ljwf k|bfg ug]{ ;DaGwdf b]xfo adf]lhdsf]
Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n]
lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, j}lsË sfof{no, Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ
ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

!= cd]l/sL 8n/ #,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Ddsf] nflu cfjZos sfuhftx?
lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .

g]kfndf btf{ ePsf kmd{, sDkgL jf ;+:yfn] cd]l/sL 8n/ #,))) eGbf a9Lsf] ljb]zL ljlgdodf
bfloTj ;[hgf x'g] u/L ljb]zl:yt s'g} ;]jf k|bfos;Fu ;Demf}tf ug'{ k/]df jf ;]jf afktsf] e'QmfgL
ug'{ kg]{ ePdf cfkm\gf] lgofds lgsfoaf6 :jLs[lt jf l;kmfl/; k|fKt ug'{ kg]{5 . l;kmfl/; ug]{
lgofds lgsfon] ;f] ;]jf jf sfo{ ;DkGg eP kZrft\ k7fpg] /sd osLg u/L ljBdfg Joj:yf
adf]lhd o; ljefu ;dIf ;6xL ;'ljwf pknAw u/fpg l;kmfl/; ug'{ kg]{5 .
lgofds lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf ;6xL l;kmfl/;sf] cfwf/df ;6xL /sd k'li6 x'g]
sfuhftx? lnO{ cd]l/sL 8n/ #,))) eGbf clws !),))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL
d'b|f;Dd 8«fkm\6÷l6=l6=sf] dfWodaf6 jfl0fHo a}+sx?af6 g} ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .

@= cd]l/sL 8n/ !),))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|feGbf dflysf] e'QmfgLsf] nflu
lgofds lgsfosf] l;kmfl/; ;lxt o; ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{kg]{5
. ;fy}, lgofds lgsfo gePsf] / lgofds lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf l;kmfl/; x'g
g;s]sf] cj:yfdf cd]l/sL 8n/ #,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f eGbf clws
/sdsf] e'QmfgLsf] nflu ;d]t o; ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{kg]{5 .

#= ljb]zl:yt ;]jf k|bfos;Fu cd]l/sL 8n/ #,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f eGbf
a9L /sdsf] ;Demf}tf u/L ljb]zL d'b|f ;6xLsf nflu o; ljefu ;dIf :jLs[lt dfu ubf{
b]xfosf sfuhft k]z ug'{ kg]{5 M
-s_ kmd{, sDkgL jf ;+:yf btf{ k|df0fkq / s/btf{ k|df0fkq .
-v_ s/ r'Qmf k|df0fkq jf s/ ljj/0f a'emfPsf] k|df0f / ;]jf afkt clu|d s/ bflvnf u/]sf]
lg:;f (TDS) .

137
 -u_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .
-3_ ;]jf k|bfg ug]{ ;+:yf;Fu u/]sf] k|dfl0ft ;Demf}tf / aLnaLhs .
-ª_ ;Demf}tf adf]lhd u/]sf] sfo{sf] ljj/0f ;lxt ;+rfns ;ldltaf6 ;6xL ;'ljwf dfu ug]{
;DaGwdf ePsf] lg0f{osf] k|ltlnlk / ljb]zL d'b|f ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L
lng] :jM3f]if0ff .
-r_ sfd ;DkGg ePsf] k'i6L x'g] sfuhftx? .
-5_ sfd k|bfg ug]{ ;+:yf (Employer) af6 e'QmfgL k|fKt ePsf] eP /sd v'Ng] sfuhft /
a}+s :6]6d]06 .
-h_ lgofds lgsfosf] l;kmfl/; -pknAw ePdf_ .
$= bkmf # sf] v08 -h_ adf]lhdsf] l;kmfl/; lng] ;Gbe{df lgofds lgsfo osLg x'g g;sL l;kmfl/;
k|fKt x'g g;s]sf] cj:yfdf b]xfo adf]lhd x'g]5 .
-s_ cd]l/sL 8n/ %),))) jf ;f] j/fj/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] ;6xL ;'ljwf dfly bkmf #
sf] v08 -s_ b]lv -5_ ;Ddsf sfuhftsf cfwf/df o; ljefun] ljBdfg Joj:yf adf]lhd
;6xL ;'ljwf lbg ;Sg]5 . o; k|of]hgsf] nflu sDkgL jf pBf]usf] xsdf ;DalGwt pBf]u
ljefu jf sDkgL /lhi6«f/ sfof{no jf ;DalGwt cGo lgofds lgsfon] l;kmfl/; x'g ;Sg]
g;Sg] ;DaGwdf o; ljefunfO{ hfgsf/L pknAw u/fpg' kg]{5 .
-v_ ljb]zl:yt kmd{, sDkgL jf ;+:yf;Fu cd]l/sL 8n/ %),))) eGbf a9Lsf] ;]jf lng' cl3
clgjfo{ ?kdf o; a}+ssf] k"j{ :jLs[lt lng' kg]{5 . o;/L k"j{ :jLs[lt lng' kbf{ dfly bkmf # sf]
-s_ b]lv -ª_ ;Ddsf sfuhft ;lxt lgj]bg lbg' kg]{5 .
%= of] Joj:yf nfu' x'g' k"j{ lgodgsf/L lgsfo osLg gePsf] jf lgofds lgsfosf] l;kmfl/; k|fKt x'g
g;s]sf s'g} kmd{, sDkgL jf ;+:yfn] o; a}+ssf] :jLs[lt glnO{ ljb]zL kmd{, sDkgL jf ;+:yfaf6
k/fdz{ tyf cGo ;]jf lnO;s]sf] eP ;f]sf] e'QmfgLsf nflu o; ljefu ;dIf lgj]bg lbg ;Sg]5 .
^= ;/sf/ tyf g]kfn ;/sf/sf] :jfldTj /x]sf lgsfoaf6 ePsf] Unf]an 6]08/ cGtu{t 7]Ssf k|fKt
u/]sf ljb]zL lgsfox¿n] k|rlnt sfg"g adf]lhd g]kfndf /xL sfdsfh ug{ vf]lnPsf zfvf÷;Dks{
sfof{no dfk{mt jf k|rlnt sfg'g adf]lhd clwsf/ k|fKt s'g} ;/sf/L lgsfoaf6 5gf}6 eO{ jf
clwsf/ k|fKt s'g} ;/sf/L lgsfo;Fu s/f/ u/L u/]sf] sfo{af6 cfh{g u/]sf] d'gfkmf cyjf To;
k|sf/sf 7]Ssfsf] sfd d'Vo 7]s]bf/n] ljleGg ljb]zL sDkgLnfO{ lbPsf] To:tf ;–;fgf pk7]Ssf
cGtu{tsf 7]s]bf/n] cfh{g u/]sf] d'gfkmf cfkm\gf] Parent Company nfO{ b]xfosf zt{x¿sf] clwgdf
/x]/ lkmtf{ e'QmfgL -Repatriation_ ug{ ;lsg]5 .
s= o:tf] d'gfkmf lkmtf{ e'QmfgL ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
v= :jLs[ltsf nflu lgDgfg';f/sf sfuhft k]z ug'{kg]{5 M–
-!_ kmd{, sDkgL jf ;+:yf btf{ k|df0fkq / :yfoL n]vf gDa/ (PAN) .
-@_ s/ r'Qmf k|df0fkq / ;]jfafkt clu|d s/ bflvnf u/]sf] lg:;f (TDS) tyf d'gfkmf ePdf nfUg]
nfef+z s/ lt/]sf] lg:;f .
-#_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .
-$_ ;]jf k|bfg ug]{ ;+:yf;Fu u/]sf] ;Demf}tf / aLnaLhssf] k|dfl0ft k|ltlnkL .

138
-%_ ;Demf}tf adf]lhd u/]sf] sfo{sf] ljj/0f ;lxt ;+rfns ;ldltaf6 ;6xL ;'ljwf dfu ug]{
;DaGwdf ePsf] lg0f{osf] k|ltlnkL / ljb]zL d'b|f ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L
lng] :jM3f]if0ff .
-^_ sfd k|bfg ug]{ ;+:yfaf6 e'QmfgL k|fKt ePsf] /sd v'Ng] sfuhft / a}+s :6]6d]06 .
-&_ h'g sfo{ ug{ 7]Ssf÷pk–7]Ssf k|fKt u/]sf] xf] ;f]xL sfd u/]/ plNnlvt d'gfkmf cfh{g
u/]sf] xf] eGg] Joxf]/fsf] n]vfk/LIfsn] k|dfl0ft u/]sf] ljj/0f .
-*_ ;DalGwt sfo{ ug{ ;Demf}tf ug]{ ;+:yfn] e'QmfgL u/]sf] /sd k|dfl0ft u/]sf] sfuhft /
;f] /sdsf] ;Ldfleq ;f]xL ;+:yf / lgofds lgsfo ePdf ;f] lgsfo ;d]tn] d'gfkmf
/sdfGt/ ug{ o; ljefunfO{ u/]sf] l;kmfl/; kq .

139
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M!#÷@)&^

l/Kofl6«Pzg ;DaGwL Joj:yf .

o; a}+saf6 Ohfhtkqk|fKt laleGg lgsfox¿n] ug]{ ljb]zL d'b|f sf/f]jf/ tyf l/Kofl6«Pzg ;DaGwdf
b]xfosf Joj:yfx¿ ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf]
bkmf !@ n] lbPsf] clwsf/ k|of]u u/L Ohfhtkqk|fKt ;a} æsÆ ju{sf jfl0fHo a}+s, Po/nfOG; tyf ;f]sf]
lh=P;=P÷lk=P;=P=, sfuf]{ tyf s'l/o/ sDkgL, 6«fen, 6'/ tyf 6«]lsË Ph]G;L, xf]6n, nh, ¥oflˆ6ª,
dfp06]lgol/ª nufot ljljw ko{6sLo ;]jf pknAw u/fpg] lgsfox¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= xjfO{ l6s]l6Ë tyf sfuf]{, s'l/o/ ;]jfsf] d"No lgwf{/0f tyf l/Kofl6«Pzg Joj:yf M
-s_ ;]jf d"No lgwf{/0f M
g]kfndf ;]jf k|bfg ug{ Ohfhtkqk|fKt cGt/f{li6«o jfo';]jf tyf sfuf]{÷s'l/o/ Ph]G;Lx¿,
xf]6n, nh, ¥ofkml6Ë, dfp06lgol/Ë nufotsf ljljw ko{6sLo ;]jf pknJw u/fpg]
lgsfox¿n] cfˆgf] ;]jfsf] d"No g]kfnL ?k}ofFdf tf]Sg' kg]{5 .
-v_ cGt/f{li6«o xjfO{ l6s6 ljqmLsf] l/Kofl6«Pzg M
Ohfhtkqk|fKt 6«fen 6"/ Ph]G;Ln] xjfO{ l6s6 ljqmL u/L ;+sng u/]sf] /sd cfˆgf] sld;g
cflb s6fO{ ;DalGwt Po/nfOG; tyf ltgsf lh=P;=P÷lk=P;=P= nfO{ ;f]e}m jf cGo s'g}
;+/rgfaf6 e'QmfgL ug'{ kbf{ b]xfo adf]lhd ug'{ kg]{5 M
!= 6«fen÷6"/ Ph]G;L tk{m M
-s_ g]kfnL ?k}ofdf u/]sf] ljqmLsf] l/Kofl6«Pzg g]kfnL ?k}ofsf] vftfaf6 ug'{ kg]{5 .
-v_ ljb]zL d'b|fdf u/]sf] ljqmLsf] l/Kofl6«Pzg ljb]zL d'b|fsf] vftfaf6 ug'{ kg]{5 .
-u_ l/Kofl6«Pzg dfu ubf{ ;+nUg l/Kofl6«Pzg kmf=g+=! adf]lhdsf] ljj/0f eg'{ kg]{5 .
@= jfo' ;]jf tyf lh=P;=P÷lk=P;=P tk{m M
-s_ cfk}mn] ljqmL u/]sf] cfˆgf] xjfO{ l6s6sf] ljj/0f ;+nUg l/Kofl6«Pzg kmf=g+= !
cg'?k eg'{ kg]{5 .
-v_ cfk}mn] ljqmL u/]sf] cfˆgf] sfuf]{÷s'l/o/sf] ljj/0f ;+nUg l/Kofl6«Pzg kmf=g+=@ /
# cg'?k eg'{ kg]{5 .
-u_ Ph]G6x¿n] ljqmL u/]sf xjfO{ l6s6 tyf sfuf]{ s'l/o/ ;DaGwL ljj/0f ;+nUg
l/Kofl6«Pzg kmf=g+= $ cg'?k eg'{ kg]{5 .
-3_ dfly plNnlvt ljj/0fx¿ cg';f/ ljb]zl:yt cfˆgf] lk|lG;kn sDkgLnfO{ ;f]e}m
jf cGo ;+/rgf dfk{mt l/Kofl6«Pzg ubf{ ;+nUg l/Kofl6«Pzg kmf=g+=% adf]lhdsf]
ljj/0f eg'{ kg]{5 .
-u_ sfuf]{÷s'l/o/ ljqmLsf] l/Kofl6«Pzg M
Ohfhtkqk|fKt 6«fen÷6'/ / sfuf]{÷s'l/o/ Ph]G6x¿n] ljb]zL d'b|fdf sfuf]{ tyf s'l/o/ ;]jf
ljqmL u/L ;+sng u/]sf] ljb]zL d'b|f dWo] cfˆgf] sld;g, z'Ns cflb s6fO{ ;DalGwt ljb]zL

140
 Po/nfOG; tyf ltgsf lh=P;=P÷lk=P;=P= cflbnfO{ ;f]e}m jf cGo s'g} ;+/rgf dfk{mt e'QmfgL
ug'{ kbf{ b]xfoadf]lhd ug'{ kg]{5 M
-!_ g]kfnL ?k}ofdf u/]sf] ljqmLsf] l/Kofl6«Pzg g]kfnL ?k}ofFsf] vftfaf6 ;+nUg
l/Kofl6«Pzg kmf=g+= # ad]flhdsf] ljj/0f e/L ug'{ kg]{5 .
-@_ ljb]zL d'b|fdf u/]sf] ljqmLsf] l/Kofl6«Pzg ljb]zL d'b|fsf] vftfaf6 ;+nUg l/Kofl6«Pzg
kmf=g+=@ ad]flhdsf] ljj/0f e/L ug'{ kg]{5 .
-#_ plNnlvt kmf/fdx¿df pNn]v ePsf b]xfo adf]lhdsf sfuhftx¿ o; a}+sn] lg/LIf0f
ug{ vf]h]sf] ;dodf b]vfpg ;Sg] u/L ;DalGwt lgsfon] ;'/lIft tj/n] /fVg' kg]{5 .
-s_ sfuf]{ sDkgLx¿n] hf/L ug]{ xfp; Po/j] jLn tyf Po/nfOG;x¿n] hf/L ug]{
df:6/ Po/j] jLn, jLn ckm n]l8Ë
-v_ s'l/o/sf] xsdf ;DalGwt ;+:yfaf6 hf/L ePsf] jLn÷aLhs
-u_ g]kfn aflx/af6 x'g] 9'jfgL -sfuf]{÷s'l/o/_ sf] xsdf a}+saf6 hf/L ePsf]
CPMT
-3_ b[Zofjnf]sg÷k}bnofqf nufot cGo ko{6sLo ;]jf ljqmLsf] l/Kofl6«Pzg
Ohfhtkqk|fKt 6«fen÷6"/ nufotsf Ph]G;Ln] b]z aflx/ pknJw u/fpg] b[Zojnf]sg÷k}bn
ofqf nufotsf ljljw ko{6sLo ;]jf afkt ljb]zl:yt Ph]G6nfO{ e'QmfgL ug'{ kbf{ b]xfo
adf]lhd ug'{÷u/fpg' kg]{5 M–
-!_ ;DalGwt 6«fen÷6"/ Ph]G6sf] gfddf ljb]zaf6 ;f] k|of]hgsf] nflu k|fKt ljb]zL d'b|f
eGbf a9L gx'g] u/L dfq e'QmfgL k7fpg ;lsg]5 .
-@_ e'QmfgL k|fKt ug'{ kg]{ ljb]zl:yt Ph]G6n] ;DalGwt 6«fen÷6"/sf] gfddf hf/L u/]sf]
OGEjfO;sf] cfwf/df dfq e'QmfgL k7fpg ;lsg]5 .
-#_ pwf/f]df pknJw u/fPsf] ;]jf afktsf] e'QmfgL pwf/f] c;'n ePkl5 dfq k7fpg
;lsg]5 .
-ª_ afl0fHo a}+sx¿af6} l/Kofli6«Pzg k|fKt x'g] M
Ohfhtkqk|fKt lgsfox¿n] dfly plNnlvt v08 -v_, -u_ / -3_ adf]lhdsf] k|s[of k"/f u/L
jfl0fHo a}+sx¿;Fu l/Kofli6«Pzg dfu ug'{ kg]{5 . o;/L dfu eP adf]lhdsf] l/Kofli6«Pzg
;DalGwt jfl0fHo a}+sx¿n] k|rlnt ljlgdo b/df pknJw u/fpg' kg]{5 .
-r_ vftfsf] lsl;d / ;~rfng Joj:yf M
xjfO{ l6s]l6Ë tyf ko{6sLo ;]jf ;~rfng ug]{ Ohfhtkqk|fKt ljleGg lgsfox¿dWo] k|rlnt
Joj:yf cg';f/ l/Kofl6«Pzg lng'kg]{ ljleGg lgsfox¿ -h:t}M Po/nfO{G; tyf ltgsf
lh=P;=P=÷lk=P;=P, 6«fen÷6«]lsË tyf sfuf]{÷s'l/o/ nufotsf Ph]G;Lx¿_ n] ljb]zL d'b|f
vftf ;~rfng ubf{ b]xfo adf]lhd ug'{ kg]{5 M–
-!_ ljb]zL d'b|fdf e'QmfgL lnO{ ul/g] sf/f]jf/ M
-s_ ljb]zL d'b|fdf ;]jf pknJw u/fpg] lgsfox¿n] ljb]zL d'b|f hDdf ug]{ /
e'QmfgL÷l/Kofl6«Pzg ug]{ k|of]hgsf] nflu clgjfo{ ?kdf kl/jTo{ ljb]zL d'b|fsf]
vftf vf]Ng' kg]{5 . ljb]zL d'b|fdf x'g] cGo cfh{g ;d]t ;f] vftfdf hDdf ug{
;lsg]5 .
-v_ bkmf ! Dff plNnlvt k|s[of k"/f u/L ljb]zL d'b|fdf ePsf] ;]jf ljqmLsf]
e'QmfgL÷l/Kofl6«Pzg ubf{ ;f]xL vftfaf6 dfq ug'{ kg]{5 .
-u_ Ohfhtkqk|fKt lgsfox¿n] rfx]df ljb]zL d'b|fdf ePsf] cfh{g dfq hDdf ug]{
k|of]hgsf] nflu ljb]zL d'b|fsf] j]Un} cfh{g vftf vf]Ng ;d]t ;lsg]5 . o:tf]
vftfaf6 e'QmfgL÷ l/Kofl6«Pzg vftfdf ljb]zL d'b|f /sdfGt/ ug{ ;lsg]5 .

141
 -3_ e'QmfgL÷l/Kofl6«Pzg vftfdf e'QmfgL÷l/Kofl6«Pzg u/L afFsL /x]sf] / cfh{g
vftfdf /x]sf] ljb]zL d'b|f ljb]z e|d0fsf] nflu pknJw u/fpFbf o; a}+ssf]
O=k|f= kl/kq ;+Vof M & sf] bkmf -#_ df ePsf] Joj:yf cg';f/ ug'{ kg]{5 .
-ª_ Ohfhtkqk|fKt lgsfox¿n] cfjZostf cg';f/ Ps jf ;f] eGbf a9L
a}+s÷ljQLo ;+:yfdf ljb]zL d'b|fsf] vftf vf]Ng ;Sg]5g\ . o:tf] vftf vf]Nbf
a}+s÷ljQLo ;+:yfn] o; a}+saf6 k|bfg ePsf] Ohfhtkq nufotsf cfjZos
sfuhft lnO{ cf–cfk\mgf] k|s[of k"/f u/]/ vftf vf]nL lbg' kg]{5 .
-r_ o; a}+saf6 k|bfg ePsf] ljb]zL ljlgdo sf/f]jf/ Ohfhtkqsf] Dofb ;lsPsf]
tL; lbg leq Ohfhtkq gjLs/0f gu/fpg] lgsfox¿n] gjLs/0f ePsf]
k|df0f k]z gu/];Dd ljb]zL d'b|f vftf ;~rfng ug{ kfpg] 5}gg\ .
-@_ g]kfnL ?k}ofF e'QmfgL lnO{ ul/g] sf/f]jf/
g]kfnL ?k}ofFdf ljqmL ePsf] cGt/f{li6«o xjfO{ l6s6 tyf ljljw ko{6sLo ;]jf
ljqmLaf6 k|fKt /sd g]kfnL ¿k}ofF vftfdf hDdf u/L ;f]xL vftfaf6} l/Kofl6«Pzg
ug'{kg]{5 .
@= ljljw Joj:yf
-s_ ;]jf tyf pTkfbg ljqmLsf] aLn÷aLhs hf/L ubf{ k|rlnt ljlgdo b/df e'QmfgL lng'÷lbg'
kg]{5 . k|rlnt ljlgdo b/ eGgfn] o; a}+s jf o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o
:t/sf ævÆ ju{sf a]+}s tyf ljQLo ;+:yfx¿n] lgwf{/0f ug]{ ljlgdo b/ x'g] ePsf]n] ;]jf
k|bfosx¿n] sf/f]jf/ ubf{ ;f]xL ljlgdo b/sf] kl/lwleq /x]/ dfq d"No lgwf{/0f u/L sf/f]jf/
ug'{ kg]{5 . o; k|of]hgsf] nflu cfˆgf] ljb]zL d'b|f vftf /x]sf] a}+sn] tf]s]sf] ljlgdob/nfO{
cfwf/ dfGg' kg]{5 .
-v_ ljb]zL d'b|fdf l/Kofli6«Pzg ;'ljwf dfu ug]{ lgsfox¿ o; a}+saf6 ljb]zL d'b|f sf/f]jf/ ug]{
Ohfhtkq lnO{ cBfjlws gjLs/0f ;d]t ePsf] x'g' kg]{5 .
-u_ g]kfn gful/s p8\8og k|flws/0f, g]kfn cfon lgud, u|fp08 Xof08lnË Ph]G6, Sof6l/Ë
sDkgL÷Ph]G6 nufot cGo ;]jf k|bfosaf6 cGt/f{li6«o ljdfg:yndf pknJw x'g]
cjt/0f÷lj;fg, g]leu]zg÷xfplhË, u|fp08 Xof08lnË, Sof6l/Ë, km\o"lnË nufotsf ljljw
;]jf÷pTkfbgx¿sf] aLn÷aLhs hf/L ubf{ ljb]zL d'b|f tyf aLn hf/L u/]sf] lbgsf] k|rlnt
ljlgdo b/sf] cfwf/df g]kfnL ?k}ofF b'j}df ug'{ kg]{5 / ljb]zL Po/nfOG; tyf ltgsf
lh=P;=P÷lk=P;=P=n] o:tf] aLnsf] e'QmfgL g]kfnL ?k}ofF jf ljb]zL d'b|fdf ug{ ;Sg]5 . t/,
g]kfndf zfvf÷;Dks{ sfof{no jf lh=P;=P=÷lk=P;=P= gePsf / lgoldt ;]jf ;~rfng
gug]{ cGt/f{li6«o jfo';]jf sDkgL jf ;f] sf Ph]G6 jf cGo ;+3÷;+:yf tyf JolQmn] ;~rfng
ug]{ rf6{8{ nufotsf cGo p8fgx¿nfO{ pknJw u/fpg] ;]jf÷pTkfbgsf] e'QmfgL eg] ljb]zL
d'b|fd} lng'÷lbg' kg]{5 .
-3_ ef/tLo afx]s cGo ljb]zL gful/snfO{ pknJw u/fPsf] ;]jf÷pTkfbgsf] e'QmfgL
;]jf÷pTkfbg pknJw u/fPsf] lbgsf] k|rlnt ljlgdo b/sf] cfwf/df ljb]zL d'b|fdf lng'
kg]{5 . ;fy}, k|rlnt Joj:yf cg';f/ ljb]zL d'b|fdf vftf vf]n]sf JolQm jf lgsfox¿n] cfk"mn]
k|fKt u/]sf] ;]jf÷pTkfbgsf] e'QmfgL cfˆgf] ljb]zL d'b|f vftf vr{ u/L ljb]zL d'b|fd} klg ug{
;Sg]5g\ .
-ª_ ef/tLo afx]s cGo ljb]zL gful/sx¿n] pkof]u u/]sf ;]jfsf] aLnsf] e'QmfgL ljb]zL d'b|f
;6xL u/]sf] ¿k}ofFdWo]af6 ug{ rfx]df ljb]zL d'b|f ;6xL u/]sf] OGSof;d]06 /l;b (Foreign
Exchange Encashment Receipt -FEER) le8fO{ ;6xL u/]sf] /sdn] vfDg];Ddsf] /sd dfq
g]kfnL ¿k}ofFdf e'QmfgL lng ;lsg]5 . o;/L aLnsf] e'QmfgL ¿k}ofFdf lnPdf pQm aLnsf]

142
 k5fl8 ;DalGwt OGSof;d]06 /l;b (FEER) sf] gDa/, ldlt, ljb]zL d'b|f /sd / ;6xL u/L
lng] ;+:yfsf] gfd ;d]t pNn]v u/L cfˆgf] /]s8{df hgfpg'sf] ;fy} OGSof;d]G6 /l;bdf klg
pkof]u ePsf] /sd / cfˆgf] ;+:yfsf] gfd, aLn gDa/ tyf ldlt clgjfo{ ¿kn] hgfpg'
kg]{5 .
-r_ Ohfhtkqk|fKt lgsfon] v08 -ª_ cg';f/ aLnsf] e'QmfgL ¿k}ofFdf :jLsf/ ug'{kbf{ ;DalGwt
ljb]zL gful/ssf] OGSof;d]G6 /l;bsf] k|ltlnlk lng'kg]{5 / o; a}+sdf k]z ug'{kg]{ dfl;s
ljj/0fsf] ;fydf ;f] /l;b klg k]z ug'{kg]{5 .
-5_ cGt/f{li6«o ;+3 ;+:yf jf s'6gLlts lgof]u cflb ljb]zL ;+:yfdf ^ dlxgfeGbf a9L ;do;Dd
sfdsfh u/L g]kfndf a;]sf] osLg ePdf tL ljb]zLx¿af6 cGt/f{li6«o p8fg / sfuf]{ afx]s
c¿ aLnsf] e'QmfgL ¿k}ofFdf klg lng ;lsg]5 .
-h_ ljb]zL lgof]u, cGt/f{li6«o ;+3 ;+:yfx¿nfO{ pknJw u/fPsf] ;]jf÷pTkfbg d"Nosf]
aLn÷aLhs hf/L ubf{ g]kfnL ?k}ofF tyf aLn hf/L u/]sf] lbgsf] k|rlnt ljlgdo b/sf]
cfwf/df x'g] ljb]zL d'b|f b'j}df pNn]v ug'{ kg]{5 . o:tf] aLn÷aLhssf] e'QmfgL ;DalGwt
kIfn] g]kfnL ?k}ofF jf ljb]zL d'b|fdf ug{ ;Sg]5g\ .
-em_ g]kfnL gful/sx¿nfO{ cGt/f{li6«o xjfO{ l6s6 hf/L ubf{ xjfO{ l6s6df :ki6 b]lvg] u/L
æl6s6 /2 ug'{k/]df /fxbfgL afkt lnPsf] ljb]zL d'b|f lkmtf{ a'emfPsf] k|df0f k]z ug'{kg]{5Æ
eGg] Joxf]/fsf] 5fk nufpg' kg]{5 .
-`_ ljb]z e|d0fdf hfg] JolQmx¿nfO{ /fxbfgL afkt k|bfg u/]sf] ljb]zL d'b|f ;DalGwt JolQmx¿n]
a}+s bflvnf -lkmtf{_ u/]sf] k|df0f k]z gu/];Dd xjfO{ l6s6 /2 ug{ / ;f] afktsf] /sd lkmtf{
(Refund) ug{ gldNg] ePsf]n] ;DalGwt JolQmsf] /fxbfgL / xjfO{ l6s6 x]/L ;6xL ;'ljwf
pkof]u gu/]sf] v08df dfq lkmtf{ (Refund) k|bfg ug{ kfOg]5 . ljb]zL d'b|f a}+s bflvnf
u/]sf] k|df0f / /2 ul/Psf l6s6x¿ -ljb]zL d'b|f ;6xL ;'ljwf pkof]u u/]sf] jf gu/]sf]_ /2
ul/Psf] ldltn] slDtdf ^ dlxgfsf] cjlw;Dd clgjfo{ ¿kdf ;'/lIft /fVg' kg]{5 . /2 ul/Psf
To:tf l6s6x¿sf] dfl;s ljj/0f ;DalGwt Po/nfOG;n] o; ljefudf csf]{ dlxgfsf]
d;fGtleq clgjfo{¿kdf k]z ug'{kg]{5 . t/, kms{g] PstkmL{ xjfO{ l6s6 dfq /2 ug]{sf] xsdf
of] Joj:yf nfu' x'g] 5}g .
-6_ Airlines Permit (APMT) nufotsf Repatriation dfu ubf{ tof/ ul/Psf sfuhftx¿ o;
a}+sn] lg/LIf0f ug{ vf]h]sf] ;dodf b]vfpg ;Sg] u/L ;DalGwt Ohfhtk|fKt lgsfon] g}
clgjfo{ ¿kdf ;'/lIft tj/n] /fVg'kg]{5 . o; a}+sn] lg/LIf0f ug{ vf]h]sf] ;dodf pko{'Qm
k|sf/sf sfuhftx¿ pknAw u/fpg g;s]df jf a}+sn] lg/LIf0f ubf{ clgoldttf u/]sf]
kfOPdf h'g;'s} avt ljb]zL d'b|f sf/f]jf/ ug]{ Ohfhtkq /2 u/L sf/jfxL cuf8L a9fpg
;lsg]5 .
-7_ ljb]zL ko{6sx¿nfO{ k'¥ofPsf] ;]jf afkt g]kfnL 6«fen÷6"/ Ph]G;Lx¿nfO{ Ohfhtkqk|fKt
xf]6]nx¿n] kl/jTo{ ljb]zL d'b|fdf ;d]t lalnË ug{ ;Sg]5g\ . ljb]zL d'b|fdf u/]sf] lalnËsf]
e'QmfgL a}+s vftf dfkm{t kl/jTo{ ljb]zL d'b|fdf ug'{ kg]{5 .
-8_ 6«fen÷6"/ Ph]G;Lx¿n] kl/jTo{ ljb]zL d'b|fdf ljqmL u/]sf cfGtl/s p8fgsf] xjfO{ l6s6sf]
/sd ;DalGwt jfo';]jfnfO{ e'QmfgL ubf{ cfˆgf] a}+s vftf dfk{mt kl/jTo{ ljb]zL d'b|fdf g} ug'{
kg]{5 .
-9_ ef/tLo afx]s cGo ljb]zL gful/sx¿n] aLnsf] e'QmfgL kl/jTo{ ljb]zL d'b|fdf dfq ug'{kg]{5
eGg] ;"rgf Ohfhtkqk|fKt lgsfox¿n] 7"nf] cIf/df ;fO{g af]8{ n]vL ;a}n] b]Vg] 7fpFdf
/fVg'kg]{5 .

143
 ;"rgfsf] gd"gfM
FOREIGNERS OTHER THAN INDIAN NATIONAL ARE REQUIRED
TO PAY THEIR BILLS IN CONVERTIBLE CURRENCY ONLY.

-0f_ o; Joj:yf adf]lhd l/Kofl6«Pzg kfpg] kIf ef/tLo ePdf ef/tLo ?k}ofdf dfq l/Kofl6«Pzg
;'ljwf pknJw u/fpg' kg]{5 . t/, ljb]zL d'b|fd} ljqmL ePsf xjfO{ l6s6 nufot cGo ;]jf
cflbsf] e'QmfgL÷l/Kofl6«Pzg eg] k|fKt ljb]zL d'b|f eGbf a9L gx'g] u/L ljb]zL d'b|fd} ug{
;lsg] 5 .
-t_ Ohfhtkqk|fKt ;a} lgsfox¿n] cfh{g u/]sf] ljb]zL d'b|f /sd oyfzL3| cfˆgf] kl/jTo{ ljb]zL
d'b|f vftfdf hDdf ug'{kg]{5 .
#= sfuf]{ k/ld6 hf/L ug]{ Joj:yfM
g]kfnL lgof{tstf{x¿n] ljb]zdf C & F jf Freight Pre-paid sf] cfwf/df ;fdfg lgof{t ubf{ nfUg]
9'jfgL vr{sf] nflu lng'kg]{ cg'dlt ;DalGwt æsÆ ju{sf a}+sn] g} k|bfg ug{ ;Sg]5g . o:tf] 9'jfgL
cg'dlt hf/L ubf{ jf 9'jfgL e'QmfgL k|bfg ubf{ ;DalGwt a}+sn] -s_ k|tLtkqdf 9'jfgL ef8f ;DaGwdf
:ki6 Joj:yf ePsf], -v_ ;DalGwt 9'jfgLstf{sf] 9'jfgL /sd v'Ng] sf]6]zg ePsf], -u_ eG;f/
k|1fkgkq k]z u/]sf], -3_ lgof{tstf{n] k]z u/]sf] Invoice df plNnlvt /sdn] clu|d e'QmfgL
(Advance Payment) jf k|tLtkqdf 9'jfgL afkt plNnlvt /sdnfO{ vfd]sf] / -ª_ k|tLtkqsf] Dofb
afFsL /x]sf] ePdf ;f] ;Dk"0f{ sfuhftx¿ x]/L hfFrL xjfO ef8fsf] nflu 9'jfgL cg'dlt kq hf/L ug{
;lsg]5 . o;}ul/, hndfu{af6 x'g] 9'jfgLsf] xsdf klg ;DalGwt ljb]zL lzlkË sDkgLsf] gfddf
PsfpG6k]oL r]s÷8«fkm\6af6 ;6xL pknAw u/fpbf b]xfo adf]lhd ug'{ kg]{5 M
s_ 9'jfgL cg'dltkq hf/L ubf{ jf 9'jfgLsf] e'QmfgL ubf{ o;};fy ;+nUg cg';"rL !#=^ adf]lhdsf]
kmf/fd k|of]u ug'{ kg]{5 / ;f]sf] af]wfy{ cg';"rL !#=& adf]lhdsf] e'QmfgL ljj/0f;Fu
lgof{tstf{n] k]z u/]sf] Invoice sf] Psk|lt ;+nUg u/L lgoldt ?kn] o; ljefudf k7fpg'
kg]{5 . hndfu{af6 x'g] 9'jfgLsf] nflu ;DalGwt lzlkË sDkgLsf] sf7df8f}+l:yt Ph]G6dfkm{t
9'jfgL ul/g] xf] eg] cg';"rL !#=^ adf]lhdsf] cg'dltkq hf/L ug'{ kg]{5 .
v_ olb k|tLtkqdf House Airwaybill :jLsfo{ x'g] Joxf]/f pNn]v ul/Psf] 5 eg] Latest Shipment
sf] ldlt gf3] klg k|tLtkqsf] Dofb (Validity) /x];Dd o;k|sf/sf] 9'jfgL cg'dlt lbg
ldNg]5 . t/, g]kfnL jf ef/tLo 9'jfgLstf{x¿nfO{ eg] o:tf] cg'dlt cGtu{t kl/jTo{ ljb]zL
d'b|fdf e'QmfgL ug{ kfOg] 5}g .
$= ljb]zaf6 Repatriation Nofpg] ;DaGwL Joj:yf M
6«fen Ph]G;L, 6«]lsª Ph]G;L, sfuf]{ s'l/o/ Ph]06, xf]6n nufotsf ;+:yfx¿n] ljb]zaf6
Repatriation lng'kg]{ /sd ljb]zL d'b|f sf/f]jf/ ePsf] !% lbgleq b]zleq clgjfo{ ?kdf
NofO;Sg'kg]{5 . ;fy}, o; ;DaGwL ljj/0f x/]s qodf; ;dfKt ePsf] !% lbgleq g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefudf k7fpg' kg]{5 .

144
 cg';"rL !#=!
l/Kofl6«Pzg kmf=g+=!
-kl/kq ;+Vof !# sf] bkmf ! sf] k|of]hgsf] nflu_
Po/nfOG;÷lh=P;=P=÷lk=P;=P=÷6«fen 6'/ Ph]G;Ln] ljqmL u/]sf] xjfO{ l6s6 afkt
;+slnt /sd l/Kofl6«Pzgsf] nflu k|of]u ug'{ kg]{ kmf/fd

ljqmL cjlw Mldlt ======================b]lv==============================;Dd_

>L ===================-a}+ssf] gfd_ ldltM

=================================-7]ufgf_

dxfzo,
o; sfof{non] b]xfo adf]lhdsf] ljj/0f cg';f/ ljqmL u/]sf] xjfO{ l6s6 afkt x'g] tkl;n
adf]lhdsf] /sd g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq ;+VofM !# adf]lhd o;
sfof{nosf] txf+ l:yt ljb]zL d'b|f l/Kofli6«Pzg vftf g+=====================/ g]kfnL ?k}ofF vftf g+=
========================== df vr{ u/L ======================= sf] gfddf e'QmfgL x'g] u/L l/Kofl6«Pzg ;'ljwf pknJw
u/fO{ lbg' x'g cg'/f]w ub{5f}F .
g]kfnL ?k}ofdf ePsf] ljqmL ljb]zL d'b|fdf ePsf] ljqmL
qm=;+ Po/nfOG;sf] l6s6 s'n s6[f /sd l/Kofl6«Pzg l6s6 s'n ljqmL s6[f /sd l/Kofl6«ozg ug'{ s}lkmot
gfd ;+Vof ljqmL -sld;g ug'{ ;+Vof /sd -sld;g kg]{ /sd
/sd cflb_ kg]{ /sd cflb_

s'n hDdf g]kfnL ?k}ofF ljb]zL d'b|f

pko{'Qm ljj/0f cg';f/ o; sfof{noaf6 xjfO{ l6s6 ljqmL ePsf] ;fFrf] xf] . plNnlvt ljj/0f cg';f/ cGo
a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . e'm§f ljj/0f k]z u/]sf] 7xl/Pdf k|rlnt sfg"g÷lgod adf]lhd
;xg]÷a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
af]wfy{M sDkgLsf] gfd
Ohfhtkq gDj/
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

145
 cg';"rL !#=@
l/Kofl6«Pzg kmf=g+=@
-kl/kq ;+Vof !# sf] bkmf ! sf] k|of]hgsf] nflu_
ljb]zL d'b|fdf sfuf]{÷s'l/o/ ljqmLsf] ljj/0f

ljqmL cjlw Mldlt ======================b]lv==============================;Dd_

===================>L -a}+ssf] gfd_ ldltM

===============================-7]ufgf_

dxfzo,
o; sfof{non] b]xfo adf]lhdsf] ljj/0f cg';f/ ljb]zL d'b|fdf ljqmL u/]sf] sfuf]{÷s'l/o/ afkt x'g]
s'n ljb]zL d'b|f====================== -cIf/]kL =========================================_ sf] g]kfn /fi6« a}+s, ljb]zL
ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq;+VofM !# adf]lhd o; sfof{nosf] txfF l:yt ljb]zL d'b|f vftf
g+=================== df vr{ u/L ==============================================sf] gfddf e'QmfgL x'g] u/L l/Kofl6«Pzg
;'ljwf pknJw u/fO{ lbg' x'g cg'/f]w ub{5f}F .
qm= sfuf]{÷s'l/o/ kfpg]sf] gfd ldlt k7fPsf] Sofl/o/sf] Po/j] aLn÷aLn aLn÷ aLhs sld;g l/Kofl6«ozg s}lkmot
;+= k7fpg]sf] gfd (Consignee) :yfg gfd ckm n]l8Ë÷ d"No ug'{
(Consignor) aLhs÷OGEjfO; g+= kg]{ /sd

pko{'Qm ljj/0f cg';f/ o; sfof{noaf6 sfuf]{÷s'l/o/ ljqmL ePsf] ;fFrf] xf] . plNnlvt ljj/0f
cg';f/ cGo a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . e'm§f ljj/0f k]z u/L ;6xL lnPsf] 7xl/Pdf k|rlnt
sfg"g÷lgod adf]lhd ;xg]÷a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
sDkgLsf] gfd
af]wfy{M Ohfhtkq gDj/M
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

146
 cg';"rL !#=#

l/Kofl6«Pzg kmf=g+=#
-kl/kq ;+Vof !# sf] bkmf ! sf] k|of]hgsf] nflu_
g]kfnL ?k}ofdf sfuf]{÷s'l/o/ ljqmLsf] ljj/0f
ljqmL cjlw Mldlt ======================b]lv==============================;Dd_

ldltM
>L=============================== =-a}+ssf] gfd_
===================================================-7]ufgf_

dxfzo,
o; sfof{non] b]xfo adf]lhdsf] ljj/0f cg';f/ g]kfnL ?k}ofdf ljqmL u/]sf] sfuf]{÷s'l/o/ afkt x'g]
s'n ?======================= -cIf/]kL =============================================_ sf] g]kfn /fi6« a}+s, ljb]zL ljlgdo
Joj:yfkg ljefusf] O{=k|f=kl/kq ;+Vof M !# adf]lhd o; sfof{nosf] txfFl:yt vftf g+
============================== df vr{ u/L ======================================sf] gfddf e'QmfgL x'g] u/L l/Kofl6«Pzg
;'ljwf pknJw u/fO{lbg' x'g cg'/f]w ub{5f}F .
qm= sfuf]{÷s'l/o/ kfpg]sf] gfd ldlt k7fPsf] Sofl/o/sf] Po/j] aLn÷aLn aLn÷aLhs sld;g l/Kofl6«ozg s}lkmot
;+= k7fpg]sf] gfd (Consignee) :yfg gfd ckm n]l8Ë÷ d"No ug'{
(Consignor) aLhs÷OGEjfO; kg]{ /sd
g+=

pko{'Qm ljj/0f cg';f/ o; sfof{noaf6 sfuf]{÷s'l/o/ ljqmL ePsf] ;fFrf] xf] . plNnlvt ljj/0f cg';f/ cGo
a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . e'm§f ljj/0f k]z u/L ;6xL lnPsf] 7xl/Pdf k|rlnt sfg"g÷lgod
adf]lhd ;xg]÷ a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
sDkgLsf] gfdM
af]wfy{M Ohfhtkq gDa/M
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

147
 cg';"rL !#=$
l/Kofl6«Pzg kmf=g+=$
-kl/kq ;+Vof !# sf] bkmf ! sf] k|of]hgsf] nflu_
6«fen 6"/ tyf sfuf]{÷s'l/o/ Ph]G;Ln] ljqmL u/]sf] xjfO{ l6s6 tyf sfuf]{÷s'l/o/sf] ljj/0f
ljqmL cjlw Mldlt ======================b]lv==============================;Dd_

ldltM
>L ==================================-a}+ssf] gfd_
===============================================-7]ufgf_

dxfzo,
o; sfof{nosf b]xfo Ph]G6x¿n] xjfO{ l6s6 tyf sfuf]{÷s'l/o/ ljqmL u/]sf] ljj/0f g]kfn /fi6«
a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq ;+Vof M !# adf]lhd k]z u/]sf] Joxf]/f cg'/f]w ub{5f}F .
g]kfnL ?k}ofdf ePsf] ljqmL ljb]zL d'b|fdf ePsf] ljqmL
qm= Ph]lG;sf] l6s6 ljqmL s'n ljqmL sfuf]{ s'l/o/ s'n l6s6 ljqmL s'n ljqmL sfuf]{ s'l/o/ s'n s}lkmot
;+ gfd ;+Vof /sd ljqmL ;+Vof /sd ;+Vof /sd ljqmL ;+Vof /sd

s'n hDdf g]kfnL ?k}ofF ljb]zL d'b|f

pko{'Qm ljj/0f cg';f/ cGo a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . em'§f ljj/0f k]z u/]sf] 7xl/Pdf
k|rlnt sfg"g÷ lgod adf]lhd ;xg]÷a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
sDkgLsf] gfd
af]wfy{M Ohfhtkq gDj/
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

148
 cg';"rL !#=%
l/Kofl6«Pzg kmf=g+=%
-kl/kq ;+Vof !# sf] bkmf ! sf] k|of]hgsf] nflu_
Po/nfO{G;÷lh=P;=P=÷lk=P;=P=n] l/Kofl6«Pzgsf] nflu
cg'/f]w ubf{ k]z ug'{ kg]{ kmf/fd

>L ==============================-a}+ssf] gfd_

=============================================-7]ufgf_
===============================

dxfzo,
o; sfof{no / o;sf :yfgLo ljqmL Ph]G6af6 ldlt ===============b]lv =================ldlt
=============;Ddsf] cjlwdf ljb]zL d'b|f / g]kfnL ?k}ofdf ul/Psf] xjfO{ l6s6 / sfuf]{ tyf s'l/o/ ljqmL
afkt ;+slnt b]xfo cg';f/sf] /sd g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq;+Vof
M !# adf]lhd ================== l:yt lk|lG;kn sDkgL ========================== sf] gfddf l/Kofl6«Pzg ug{ k|rlnt
ahf/ ljlgdob/df ;6xL :jLs[lt pknJw u/fO{ lbg' x'g cg'/f]w ub{5' .
g]kfnL ?k}ofdf ePsf] ljqmL ljb]zL d'b|fdf ePsf] ljqmL
ljj/0f /sd ljj/0f /sd
-s_ ;+nUg l/Kofl6«Pzg kmf=g+=! cg'?k cfkmgf] -s_ ;+nUg l/Kofl6«Pzg kmf=g+=! cg'?k
xjfO{ l6s6 ljqmL /sdM cfkmgf] xjfO{ l6s6 ljqmL /sdM
-v_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n] ljqmL -v_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n] ljqmL
u/]sf] xjfO{ l6s6 /sd u/]sf] xjfO{ l6s6 /sd
-u_ ;+nUg l/Kofl6«Pzg kmf=g+ # cg'?k cfkmgf] -u_ ;+nUg l/Kofl6«Pzg kmf=g+ @ cg'?k
sfuf]{ s'l/o/ ljqmL /sd M cfkmgf] sfuf]{ s'l/o/ ljqmL /sd M
-3_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n] ljqmL -3_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n] ljqmL
u/]sf] sfuf]{ s'l/o/ /sd M u/]sf] sfuf]{ s'l/o/ /sd M
s'n ljqmL /sd s'n ljqmL /sd
Go'g ;+nUg la//0f cg';f/sf] :yfgLo vr{ Go'g ;+nUg la//0f cg';f/sf] :yfgLo vr{
l/Kofl6«Pzg ug'{ kg]{ /sd l/Kofl6«Pzg ug'{ kg]{ /sd

-cflwsfl/s b:tvt_
sDkgLsf] gfd
af]wfy{M Ohfhtkq gDa/M
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

149
 cg';"rL !#=^
-O=k|f=kl/kq ;+Vof !# sf] bkmf # sf] k|of]hgsf] nflu_
xjfO{÷hndfu{af6 x'g] 9'jfgLsf nflu

;a} Po/nfOG; tyf 6«fen Ph]G;Lx¿÷g]kfndf btf{ ePsf] lzlkË Ph]G6sf] gfd

ljifoM xjfO{÷hndfu{ ef8fsf] cg'dltkq af/] .

dxfzo,
==================================================================== n] cg'/f]w u/]df cd]l/sL 8n/ ==================
;Ddsf] 9'jfgL vr{ ?k}+ofFdf e'QmfgL lng of] kq hf/L ul/Psf] 5 .

ejbLo,

af]wfy{M–
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu .

pko{'Qm 9'jfgLkq ;DaGwL ljj/0fx¿ lgDgfg';f/ ePsf] Joxf]/f k|dfl0ft ul/G5 M

!= k|tLtkq jf clu|d e'QmfgL pNn]v ug]{ M
@= ;f]sf] g+=M
#= ;f] k7fpg] a}+ssf] gfd / 7]ufgf M
$= ljb]zL cfoftstf{sf] gfd / 7]ufgf M
%= lgof{tstf{sf] gfd / 7]ufgf M
^= /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
&= o;eGbf klxn] pkof]u e};s]sf] eP ;f]sf] /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
*= k|tLtkq jf clu|d e'QmfgLdf plNnlvt M
-s_ n]6]i6 lzkd]06 ldlt
-v_ Eoflnl8l6 ldlt
(= eG;f/ k|1fkgkqdf plNnlvt M
-s_ ldlt
-v_ Pkm= cf]= lj= d"No
!)= cGo M

=============================================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

150
 cg';"rL !#=&
-O=k|f=kl/kq ;+Vof !# sf] bkmf # sf] k|of]hgsf] nflu_
hndfu{af6 x'g] 9'jfgLsf nflu

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu .

ljifoM hndfu{af6 x'g] 9'jfgLsf] nflu k|bfg ul/Psf] e'QmfgL ljj/0f .

dxfzo,
======================================= n] cg'/f]w u/] cg';f/ =================================== e'QmfgL kfpg] u/L
================== sf] Psfp06k]oL r]s÷8«fk\m6 pknJw u/fOPsf] 5 . ;f] ;DaGwL lgDgfg';f/ ePsf] Joxf]/f
k|dfl0ft ul/G5 .

!= k|tLtkq jf clu|d e'QmfgL pNn]v ug]{ M

@= ;f]sf] g+=M
#= ;f] k7fpg] a}+ssf] gfd / 7]ufgf M
$= ljb]zL cfoftstf{sf] gfd / 7]ufgf M
%= lgof{tstf{sf] gfd / 7]ufgf M
^= /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
&= o;eGbf klxn] pkof]u e};s]sf] eP ;f]sf] /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
*= k|tLtkq jf clu|d e'QmfgLdf plNnlvt M
-s_ n]6]i6 lzkd]06 ldlt
-v_ Eoflnl8l6 ldlt
(= eG;f/ k|1fkgkqdf plNnlvt M
-s_ ldlt
-v_ Pkm= cf]= lj= d"No
!)= 9'jfgL ug]{ lzlkË sDkgLsf] gfd / 7]ufgf M
!!= cGo M

=============================================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

151
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M!$÷@)&^

ljb]zL d'b|fsf] a}+s Uof/]06L hf/L ug]{ Joj:yf ;DaGwdf .

ef/t tyf t];|f] d'nsaf6 dfn;fdfg tyf k|rlnt Joj:yf adf]lhdsf] ;Ldfleq k|s[of k'/ofO{ ;]jf cfoft
ug{ b]xfo adf]lhd ef/tLo tyf kl/jTo{ ljb]zL d'b|fsf] a}+s Uof/]06L (Bid Bond, Performance Bond OToflb)
hf/L ug{ o; a}+ssf] ;6xL cg'dlt lnO{ /xg' gkg]{ Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L g]kfn
/fi6« a}+s, a}lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+s / ævÆ
ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= g]kfnl:yt s'g} lgsfon] dfn;fdfg jf k|rlnt Joj:yf adf]lhd tf]lsPsf] ;Ldfleqsf] ;]jf vl/b
ubf{ ;f]sf] e'QmfgL ljqmLstf{nfO{ kl/jTo{ ljb]zL d'b|fdf g} ul/g] Joj:yf 5 eg] To:tf] dfn;fdfg
jf ;]jf vl/b ug]{ k|of]hgsf] nflu hf/L ul/g] a}+s Uof/]06L
@= o; a}+saf6 Ohfht lnO{ t]>f] d'n'sjf6 ljk]|if0f ug]{ sfo{df ;+nUg lgsfonfO{ cfkmgf] lk|lG;kn
(Principal) sDkgLaf6 clu|d e'QmfgL k|fKt ug]{ k|of]hgsf nflu b]xfo adf]lhdsf] zt{df cfjZos
kg]{ a}+s Uof/]06L M
-s_ o:tf] a}+s Uof/]06L clwstd cd]l/sL 8n/ @ nfv;Ddsf] dfq x'g'kg]{
-v_ tf]lsPsf] clu|d e'QmfgL k|fKt ePkl5 dfq o:tf] a}+s Uof/]06L Activate x'g] zt{ clgjfo{
?kdf /fVg'kg]{
-u_ o;/L hf/L ePsf] a}+s Uof/]06Lsf] hfgsf/L o; ljefunfO{ lbg'kg]{
#= o; a}+saf6 Ohfhtk|fKt 6«fen Ph]G;Lx¿nfO{ g]kfndf sfo{/t ljb]zL Po/nfOG;sf] Ph]G6 eO{
sfd ug{ cfjZos x'g] a}+s Uof/]06L .
$= ljb]zl:yt s'g} lgsfonfO{ g]kfnaf6 j:t' lgof{t tyf ;]jf pknAw u/fpg] nufotsf Joj;fo ug{
/ ;f] k|of]hgsf] nflu cfjZos kg]{ clu|d e'QmfgL lng] k|of]hg ;d]tsf] nflu ;DalGwt
Joj;foLsf] cg'/f]wdf Ohfhtkqk|fKt æsÆ ju{sf a}+sn] hf/L ug]{ ljb]zL d'b|f -ef/tLo ?k}ofF
;d]t_ sf] a}+s Uof/]06L -la8 j08, k/km/d]G; a08 OToflb_ .
%= plNnlvt a}+s Uof/]06L hf/L ubf{ a}+s Uof/]06L]sf] cfjZostf ;DaGwL cflwsfl/s sfuhft lng'
kg]{5 .
^= a}+s Uof/]06L hf/L u/] kZrft l;h{gf x'g] ;Dk"0f{ bfloTj ;DalGwt a}+s tyf ljQLo ;+:yfs} x'g]5 .
&= ljb]zdf C0f lng] k|of]hgsf] nflu o:tf] a}+s Uof/]06L hf/L ug{ kfOg] 5}g .
*= bfjL k/L e'QmfgL lbPsf] a}+s Uof/]06Lsf] ljj/0f e'QmfgL u/] nuQ} o; ljefudf k7fpg' kg]{5 .
(= a}+s Uof/]06Lsf] cfwf/df cfoft ePsf] j:t'sf] xsdf ;DalGwt a}+sn] To:tf] j:t' lelqPsf] eG;f/
k|1fkgkq / /fh:j bflvnf u/]sf] lg:;fsf] k|ltlnlk lnO{ ;fdfg leq] gleq]sf] olsg ug{'kg]{5 .

152
!)= ;dodf dfn;fdfg tyf ;]jf cfoft lgof{t eP gePsf] ;DaGwdf a}+s :jod\n] cg'udg
ug{'kg]{5 .
!!= o; a}+saf6 ljb]zL nufgL] leq\ofpg :jLs[lt k|fKt u/]sf ljb]zL nufgLstf{ JolQm, kmd{, sDkgL /
;+:yf afx]s / cfkm\gf] Joj;fo 7]Ssf k§f jf Jofkf/sf] l;nl;nfdf hf/L x'g] Bid Bond, Performance
Bond h:tf shf{ k|jfx gug]{ k|of]hg ePsf ljb]zL a}+s Uof/]06L afx]s shf{ k|bfg ug]{ p2]Zon]
ljb]zL a}+saf6 hf/L ePsf] a}+s Uof/]06L -Bank or Financial Guaranty_ :jLsf/ ug{'k"j{ o; ljefusf]
:jLs[lt lng'kg]{5 .
!@= g]kfndf ;~rfng ul/g] s'g} klg kl/of]hgf lgdf{0f jf j:t' tyf ;]jf cfk"lt{sf nflu cfJxfg
ul/Psf] cGt//fli6«o af]nkq -Global Tender_ sf] nflu ljb]zL af]nkqbftfn] af]nkqdf tf]lsPsf]
kl/jTo{ ljb]zL d'b|fdf g} Bid Bond/Performance Bond nufotsf Bank Guarentee k]z ug{'kg]{ /
To:tf af]nkqsf nflu ljb]zL a}+sx¿n] kl/jTo{ ljb]zL d'b|fdf hf/L u/]sf] sfp06/ Uof/]06Lsf]
cfwf/df dfq g]kfnL a}+sx¿n] tf]lsPsf] d'b|fdf Uof/]06L hf/L ug{ ;Sg]5g .
!#= /fli6«o :t/sf] af]nkqdf ljb]zL af]nkqbftfn] efu lng gkfpg] x'gfn] To:tf af]nkqsf] nflu
ljb]zL af]nkqbftfsf] tkm{af6 a}+s Uof/]06L hf/L ug{ / k|tLtkq vf]Ng kfOg] 5}g .

153
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M!%÷@)&^

On]S6«f]lgs sf8{ dfkm{t x'g] sf/f]jf/ ;DaGwL Joj:yf .

a}+s tyf ljQLo ;+:yfx¿n] cfkm\gf u|fxsx¿nfO{ lgDg zt{x¿sf] cwLgdf /xL o; ljefusf]
:jLs[ltdf kl/jTo{ ljb]zL d'b|fsf] s|]l86÷8]lj6÷lk|k]8 nufotsf On]S6«f]lgs sf8{ hf/L ug{ ;Sg] tyf sf8{df
sf/f]jf/ ubf{ b]xfosf] k|s[of ckgfpg' kg]{ Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6«
a}+s, a}+lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf
ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
! ljb]zL d'b|fdf e'StfgL x'g] u/L ljB'tLo e'QmfgL sf8{ hf/L ubf{ ckgfpg' kg]{ gLltut Pjd\ k|lqmofut
Joj:yf ;DaGwdf M
-s_ Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sn] ljb]zL ljlgdo ;DaGwL
k|rlnt Joj:yf cGtu{t /xL ljb]zL d'b|fsf] q]ml86 sf8{, 8]lj6 sf8{, lk|k]8 sf8{ nufotsf
ljB'tLo e'QmfgL sf8{ hf/L ug{ ;Sg]5g\ .
-v_ Ohfhtkqk|fKt /]ld6fG; sDkgLx¿n] :jb]zL d'b|fdf e'StfgL x'g] lk|k]8 /]ld6fG; sf8{ dfq hf/L
ug{ ;Sg]5g\ .
-u_ ljb]zL d'b|fdf e'StfgL x'g] ljB'tLo e'QmfgL sf8{ hf/L ug]{ ePdf ;+:yfsf] ;~rfns ;ldltaf6
o; ;DaGwL gLltut lg0f{o, ;'/Iff tyf hf]lvd Joj:yfkg, ljb]zL ;]jf k|bfos;Fu x'g] ;Demf}tf
nufotsf cGo k|lqmofut Joj:yf u/L o; ljefusf] cg'dlt lng' kg]{5 .
-3_ ljB'tLo e'QmfgL sf8{ hf/L jf gjLs/0f ubf{ nfUg] z'Ns, sf8{dfk{mt sf/f]jf/ ;~rfng ubf{
nfUg] ;]jf z'Ns, Jofh tyf xhf{gf ;DaGwL Joj:yfx¿ u|fxs;Fusf] ;Demf}tfdf :ki6?kdf
pNn]v ug'{kg]{5 .
-ª_ o; a}+saf6 ljb]zL d'b|fdf ljB'tLo e'QmfgL sf8{ hf/L ug{ cg'dltkqk|fKt ;+:yfn] u|fxs;Fu
;Demf}tf u/L b]xfosf sfo{x¿ ug{ ;Sg]5g\ .
-c_ vftfdf /x]sf] df}Hbft tyf sf/f]jf/ ;DaGwL ljj/0f pknJw u/fpg] .
-cf_ ljb]zdf Automated Teller Machine (ATM) jf Cash Dispensing Machine
(CDM) af6 gub ljb]zL d'b|f lemSg] .
-O_ j:t' jf ;]jf pkef]u u/] afktsf] /sd Point of Sale (POS), Point of Transaction
(POT) Machine, Internet jf cGo ljB'tLo dfWodaf6 e'QmfgL ug]{ .
-r_ k|To]s sf/f]jf/ ;DkGg ePkl5 clgjfo{ ?kdf ;DalGwt u|fxsnfO{ SMS dfk{mt ;ts{tf ;Gb]z
(Alert Message) k|bfg ug'{ kg]{5 . ;fy}, u|fxsn] Od]ndfk{mt ;ts{tf ;Gb]z dfu u/]df ;f]
;d]t pknJw u/fpg' kg]{5 . ;f] k|of]hgsf nflu ljB'tLo e'QmfgL sf8{ hf/L ug]{ ;+:yfn]
u|fxs;Fu ;ts{tf ;Gb]z k7fpg] ;Dks{ gDa/÷Od]n 7]ufgf clgjfo{ ?kdf lng' kg]{5 .
-5_ k|To]s k6s d]lzgdf sf8{sf] k|of]u ubf{ sf/f]jf/ ;DkGg ePklg jf gePklg ;f]sf] /]s8{ /xg]
Joj:yf ug{'kg]{5 .

154
 -h_ of] lgb]{zg hf/L x'g' k"j{ ljB'lto sf8{ ;]jf pkef]u ul//x]sf u|fxsn] ;Dks{ gDj/÷Od]n 7]ufgf
pknJw gu/fPsf] jf cBfjlws gu/fPsf] ePdf lgb]{zg hf/L ePsf] tLg dlxgf leqdf
;DalGwt a}+sn] clgjfo{ ?kdf pQm 7]ufgf cBfjlws u/fpg' kg]{5 .
-em_ ljB'tLo e'QmfgL sf8{dfk{mt Cash out ul/g] jf gul/g] sf/f]jf/df Cash dispense
geO{ vftfaf6 df}Hbft 36]sf] cj:yfdf jf ljB'tLo e'QmfgL sf8{dfk{mt Point of Sale
(POS), Point of Transaction (POT) Machine jf cGo ljB'tLo dfWodaf6 e'QmfgL
sf/f]jf/ ubf{ sf/f]jf/ ;DkGg geO{ vftfjf6 df}Hbft 36]sf] cj:yfdf b]xfo adf]lhd ug'{
kg]{5 .
-c_ Issuer / Acquirer Pp6} ;+:yf ePdf dgfl;j sf/0f jfx]s sf/f]jf/ ePs} lbg
lx;fjldnfg ug'{kg]{ .
-cf_ Issuer / Acquirer km/s km/s ;+:yf eO{ s'g} Ps ljb]zL ;+:yf ePdf bfjL ph'/L k/]sf]
jf gk/]sf] cj:yfdf a9Ldf #) lbg leqdf lx;fj ldnfg ug'{kg]{ .
-`_ xfn k|of]udf /x]sf ljb]zL d'b|fsf ljB'tLo e'StfgL sf8{ tyf Aquirer device nfO{ ^ dlxgf
leqdf EMV Chip Based agfpg' kg]{5 .
-6_ cGo Joj:yf ;DaGwdf M
-c_ sf8{ x/fPdf, rf]/L ePdf, sf/f]jf/sf] qmddf cGo ;d:of b]lvPdf u|fxsnfO{ tTsfn
;xof]u ug{ ;DalGwt ;+:yfn] Ps HELP DESK v8f u/L @$ ;} 306f ;+rfng ug'{
kg]{5 .
-cf_ sf8{sf] cjlw ;dfKt gx'+b} x/fPdf jf rf]/L ePdf ;"rgf k|fKt x'Fbfsf] ;dodf g} sf8{
Ans ug]{ Joj:yf ug'{ kg]{5 .
-O_ ljB'tLo e'QmfgL sf8{ hf/L ubf{ o:tf sf8{x¿df cGt/f{li6«o ?kd} :jLsfo{ / k|rngdf
/x]sf ;'/IffTds pkfo / ljz]iftfx¿ clgjfo{ ?kdf /fVg' kg]{5 .
-O{_ ljb]zL d'b|fdf e'StfgL x'g] u/L hf/L ePsf sf8{af6 g]kfnL ?k}ofFdf e'StfgL x'Fbf o;
a}+ssf] e'StfgL k|0ffnL ljefuaf6 hf/L lgb]{zgx? kfngf x'g] Joj:yf ug'{kg]{5 .
@= s|]l86÷lk|k]8 ÷8]lj6 nufotsf sf8{ hf/L ug]{ Joj:yf
-s_ qm]l86 sf8{ kfpg u|fXo JolQmx¿ M
qm]l86 sf8{ hf/L ug]{ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] cf–cfˆgf] lgwf{l/t k|qm[of k"/f u/L qm]l86
sf8{ kfpg cfj]bg lbPsf lgj]bsx¿nfO{ qm]l86 sf8{ lbg ;Sg]5g\ . o:tf JolQmx¿ g]kfnL
gful/s tyf kl/jTo{ ljb]zL d'b|f vftf ePsf ljb]zL gful/s b'j} x'g ;Sg]5g\ . o;/L hf/L x'g]
qm]l86 sf8{x¿sf] Dofb, vr{sf] ;Ldf cflb zt{gfdfx¿ k|rlnt Joj:yfsf] clwgdf /xL sf8{ hf/L
ug]{ ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] tf]Sg ;Sg]5g\ .
-v_ kl/jTo{ ljb]zL d'b|fdf lk|k]8 sf8{÷8]lj6 sf8{ hf/L ug]{ ;DaGwdf M
ljb]z -ef/t afx]s_ e|d0fdf hfg] JolQmx¿nfO{ cfjZos kg]{ ljb]zL d'b|f ;6xL ;'ljwfsf nflu
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] k|rlnt Joj:yfn] tf]s]sf] gub afx]ssf] /sd lk|k]8
sf8{÷8]lj6 sf8{ dfk{mt ;6xL lbg] Joj:yf ldnfpg' kg]{5 tyf o; k|of]hgsf nflu sf8{ hf/L
ug]{ a}+sx¿n] sf8{ hf/L ubf{ /fxbfgL, xjfO{ l6s6 / le;f ;d]tnfO{ cfwf/ dfgL /fxbfgLdf
æsf8{df /flvPsf] /sd tyf s]xL dfqfdf gub} lbPsf] eP ;f] ;d]tsf]Æ 5fk nufO{ /fxbfgLsf]
kmf]6f]skL /fvL tTsfn} lk|k]8 sf8{ hf/L ug]{ Joj:yf ug'{ kg]{5 .
-u_ On]S6«f]lgs sf8{ cGtu{t ePsf] vr{sf] lx;fj ldnfg M
8]lj6÷qm]l86÷lk|k]8 sf8{ cGtu{t ePsf] vr{sf] lx;fa ldnfg lgDg k|lqmofaf6 ug'{kg]{5 M
-!_ k|rlnt Joj:yf adf]lhd ljb]zL d'b|fdf vftf vf]n]sf JolQmn] 8]lj6 sf8{ jf q]ml86 sf8{
k|fKt ug{ ;Sg]5g\ .
-@_ cfkm'n] kfpg] ;6xL ;'ljwf afktsf] ljb]zL d'b|f gub glnO{ sf8{ xf]N8/n] q]ml86 sf8{sf]
dfWodaf6 pkof]u ug{ rfx]df To:tf] sf/f]jf/ ug{ ;lsg]5 .

155
 -#_ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] rfx]df k|rlnt Joj:yfx¿ cGtu{t /xL kl5 kl/jTo{
ljb]zL d'b|fdf g} lx;fj ldnfg ug'{ kg]{ zt{df tyf vftfdf df}Hbft /x]sf] cj:yfdf
cd]l/sL 8n/ !% -kGw|_ xhf/ ;Dd vr{ ug{ ;lsg] u/L q]ml86 sf8{ hf/L ug{ ;lsg] 5 .
-$_ lgof{t tyf ko{6g If]qaf6 kl/jTo{ ljb]zL d'b|f cfh{g u/L k|rlnt Joj:yf cg';f/ g]kfnsf]
a}+s÷ljQLo ;+:yfdf kl/jTo{ ljb]zL d'b|fsf] cfh{g vftf vf]n]sf lgsfox¿n] cf–cfkm\gf
kbflwsf/Lx¿nfO{ To:tf] vftfaf6 vr{ x'g] u/L qm]l86 sf8{ pknAw u/fPdf To:tf]
vftfaf6 vr{sf] lx;fa ldnfg ug'{kg]{5 . o;/L vr{ ubf{ vr{sf] ;Ldfsf] xsdf k|rlnt
Joj:yf cGtu{t /xL ug'{kg]{5 .
-%_ kl/jTo{ ljb]zL d'b|f vftf gePsf g]kfnL gful/sx¿sf] xsdf qm]l86 sf8{ cGtu{t ePsf]
vr{sf] lx;fj ldnfg sf8{ xf]N8/;Fu kl/jTo{ ljb]zL d'b|fdf g} ug'{ kg]{5 . o;/L lx;fj
ldnfg ubf{ e|d0fsf] nflu lghn] ;6xL ug]{ /sdn] /fxbfgL ;'ljwf cg';f/sf] ;Ldf
ggf3]sf] osLg ug'{kg]{5 .
-^_ s'g} JolQmn] e|d0fsf] k|of]hgsf] nflu g]kfn /fi6« a}+saf6 ;6xL cg'dlt kq k|fKt u/]sf] 5
/ To:tf] JolQmn] ;f] cg'dltkqaf6 k"0f{ ?kdf ;6xL gu/]sf] eP To:tf] afFsL /sdaf6 klg
q]ml86 sf8{sf] lx;fj ldnfg ug{ ;lsg]5 .
-&_ a}+s tyf ljQLo ;+:yfx¿af6 hf/L ePsf 8]lj6 / q]ml86 sf8{ wf/s -xf]N8/_ x¿n]
g]kfnleq} a;L g]kfnd} pkef]u ug]{ p2]Zon] jflif{s @,))) -b'O{ xhf/_ cd]l/sL 8n/;Dd
g]kfnsf] k|rlnt sfg"gaf6 k|ltaGw gnufOPsf ljb]zL j:t' jf ;]jf Online dfk{mt\
ljb]zaf6 v/Lb ug{ ;Sg]5g\ .
-*_ lk|k]8 sf8{df kl/jTo{ ljb]zL d'b|fsf] df}Hbft afFsL /x]df ;f] df}Hbftaf6 vftf vf]ln 8]lj6
jf qm]l86 sf8{ hf/L ug{ ;lsg]5 .
-(_ On]S6«f]lgs sf8{af6 vr{ ubf{ k'FhL vftf tyf k|rlnt sfg'gn] k|ltaGw nufOPsf j:t' tyf
;]jfsf] nflu vr{ ug{ kfOg] 5}g .
-!)_ g]kfnL gful/sx¿nfO{ On]S6«f]lgs sf8{ pknAw u/fpg'cl3 k|To]s lgj]bsnfO{ dfly
plNnlvt zt{x¿ Kffngf ug]{5' / syd\sbflrt\ plNnlvt zt{x¿ pnª\3g x'g uPdf
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ adf]lhd sf/jfxL x'g d~h"/ 5
eGg] Joxf]/fsf] sfuhft u/fpg' kg]{5 .
-!!_ qm]l86 sf8{sf] e'QmfgL lx;fj ldnfg ug]{ k|lqmofdf s'g} sf8{ wf/s -xf]N8/_ sf] tkm{af6
dfly plNnlvt Joj:yfx¿ cg'?k lx;fj ldnfg x'g g;Sg] u/L vr{ ePsf] kfOPdf ;f]
;DaGwL ;Dk"0f{ ljj/0fx¿ clgjfo{ ?kn] o; ljefunfO{ hfgsf/L lbg' kg]{5 / o;af/] o;
ljefuaf6 cfb]z glbP;Dd To:tf] lx;fj ldnfg lk|mh u/L /fVg' kg]{5 .
-3_ ljb]zL qm]l86 sf8{sf] sf/f]jf/ ubf{ ckgfpg' kg]{ k|lqmof M
-!_ kl/jTo{ ljb]zL d'b|fsf qm]l86 sf8{x¿af6 e'QmfgL :jLsf/ ug]{ ;a} Ph]G6÷:yfgLo dr]{G6n]
qm]l86 sf8{af6 e'QmfgL lnFbf agfpg'kg]{ rfh]{h l:nk (Charges Slip) k|rlnt ljlgdo b/
cg';f/ g]kfnL ?k}ofFdf jf kl/jTo{ ljb]zL d'b|fdf x'g'kg]{5 .
-@_ g]kfndf qm]l86 sf8{af6 :jLsf/ ul/Psf ljleGg e'QmfgLx¿sf] ljb]zaf6 ;f]wegf{ k|fKt ubf{
qm]l86 sf8{sf ;b:o÷k|ltlglw÷;f]n Ph]06 -Members/Representatives/Sole Agents) n]
ljb]zl:yt cf–cfkm\gf lk|lG;knaf6 6]n]S; 6«fG;km/sf] dfWodåf/f kl/jTo{ ljb]zL d'b|fdf
dfq k|fKt ug'{kg]{5 . o;/L k|fKt ePsf] kl/jTo{ ljb]zL d'b|f /sdaf6 lghx¿n] cf–cfkm\gf
dr]{06nfO{ ljb]zL d'b|fdf klg e'QmfgL ug{;Sg] 5g\ . o;/L kl/jTo{ ljb]zL d'b|fdf e'QmfgL
ubf{ e'QmfgL kfpg] kIf k|rlnt Joj:yf cg';f/ ljb]zL d'b|fdf vftf vf]Ng u|fXo JolQm

156
 x'g'kg]{5 / To:tf] e'QmfgL a}+s 6«fG;km/ jf Negotiable Only in Nepal egL :ki6 Joxf]/f
pNn]v ePsf] Psfp06–k]oL r]ssf] dfWodåf/f dfq k|bfg ug'{kg]{5 .

#= ljb]zL d'b|fsf 8]lj6÷qm]l86 sf8{ nufot cgnfOg e'StfgL dfkm{t ljb]zL d'b|fdf e'QmfgL :jLsf/ ug]{
Joj:yf M
ljljw ljB'tLo k|0ffnL tyf pks/0fx¿sf] lasf; / la:tf/n] ubf{ sltko pTkfbg tyf ;]jfx¿
OG6/g]6 dfk{mt vl/b÷ljqmL x'g] k|rng /x]sf] kl/k|]Iodf b]xfosf zt{x¿sf cfwf/df 8]la6÷s|]l86 sf8{
nufot cgnfO{g e'StfgLsf dfWodaf6 kl/jTo{ ljb]zL d'b|fdf e'QmfgL :jLsf/ ug{ ;lsg] u/L Joj:yf
ul/Psf] 5 .
-s_ o:tf] sf/f]jf/ ug{ OR5's Joj;foLx¿n] ;DalGwt Payment Card sDkgL jf ;f] sDkgLsf]
Reseller ;Fu ;Demf}tf u/L Merchant Service Provider jf Principal Member jf Associate Member
sf] ?kdf dfGotf kfPsf a}+s tyf ljQLo ;+:yf jf Joj;foL;Fu cgnfO{g sf/f]jf/ ug{ cfj4tf
lnPsf] x'g'kg]{ 5 .
-v_ Merchant Program cyf{t sf8{sf] k|f];]l;Ë / ;]6nd]06 ;DaGwL sfo{ ;DalGwt Payment Card
sDkgL jf ;f] sDkgLsf] Reseller ;Fu ;Demf}tf u/L Merchant jf Member Bank sf] ?kdf sfo{
ug]{ dfGotf kfPsf s'g} a}+s jf ljQLo ;+:yf;Fu cfjZos ;Demf}tfsf] cfwf/df ug'{ kg]{5 .
-u_ o; k|of]hgsf] nflu sf8{ jf cgnfOgaf6 e'StfgL k|fKt ug]{ ;]jf k|bfg ug{] OR5's Joj;foLn]
;DalGwt a}+sdf ljb]zL d'b|f vftf vf]Ng' kg]{ / sf8{ sf/f]jf/sf] cfwf/df x'g] ljb]zL d'b|fsf]
hDdf tyf vr{ sf/f]jf/ ;f]xL vftfaf6 dfq ug{' kg]{5 .
-3_ sf8{÷cgnfO{g sf/f]jf/sf] cfwf/df clu|d e'QmfgL k|fKt ug]{ a+}s tyf ljQLo ;+:yfn] ;DalGwt
Joa;foLx¿sf] gfddf clu|d e'QmfgL k|df0fkq hf/L ug'{ kg]{ ePdf ;f] /sdsf] clu|d e'StfgL
k|df0fkq hf/L ug'kg]{5 .
-ª_ v08 -3_ adf]lhdsf] clu|d e'[QmfgL k|df0fkqsf] cfwf/df ;DalGwt Joj;foLn] k|rlnt Joj:yf
cGt/ut /xL j:t'÷;]jf cflb lgof{t ug'{ kg]{5 .
-r_ sf8{÷cgnfOg sf/f]jf/sf] cfwf/df j:t'÷;]jf lgof{t eO{ ;s]kl5 lajfb pTkGg ePdf ;f]af6
x'g] ;Dk"0f{ gf]S;fgL÷Ifltk"lt{ jxg ug]{ bfloTj tyf lhDd]jf/L sf8{÷cgnfOg sf/f]jf/sf nflu
;b:otf k|bfg ug]{ / ;f] ;]jf k|fKt ug]{ sDkgL÷Joj;foLdf /xg] 5 .
-5_ o:tf] sf/f]jf/ ug]{ ;a} kIfn] k|rlnt sfg"gsf] k"0f{ kfngf ug'{ kg]{5 .
-h_ o:tf] sf/f]jf/ cGt/ut k|fKt x'g] clu|d e'QmfgLsf] ljj/0f q}dfl;s ?kdf o; ljefudf k]z ug'{
kg]{5 .
$= g]kfn / e'6fg aLr 8]lj6÷q]ml86÷lk|–k]8 sf8{ cflb dfk{mt x'g] sf/f]jf/sf] lx;fj ldnfg ;DaGwL
Joj:yf M
cf–cfk\mgf d'n'ssf ;DalGwt lgsfox¿;Fu Ohfhtkqk|fKt u/]sf e'6fgl:yt a}+s, ljQLo ;+:yf /
g]kfnl:yt a}+s tyf ljQLo ;+:yfn] Ps csf{ d'n'sdf ;d]t k|of]u ug{ ;lsg] u/L hf/L u/]sf]
8]lj6÷q]ml86÷lk|–k]8 cflb sf8{x¿af6 ATM tyf PoS dfk{mt e'6fg / g]kfn aLr x'g] sf/f]jf/x¿sf]
lx;fj ldnfg b]xfo adf]lhd ef/tLo ¿k}ofFdf ;d]t ug{ ;lsg]] Joj:yf ul/Psf] 5 M
s= sf8{ dfk{mt x'g] sf/f]jf/sf] lx;fa ldnfg ef/tLo ¿k}+ofdf ;d]t ug{ ;lsg] k|fjwfg ;lxtsf]
låklIfo lnlvt ;Demf}tfsf] cfwf/df dfq o:tf] lx;fj ldnfg ug{ ;lsg]5
v= ;Demf}tf adf]lhd x'g ;Sg] sf/f]jf/sf] ;Ldf /sd vfDg] u/L a}+s Uof/]06L jf cGo pko'Qm
;'/If0fsf] Joj:yf ug'{ kg]{5
u= o:tf] sf/f]jf/sf] lx;fjldnfg ug]{ k|of]hgsf] nflu e'6fgl:yt a}+s tyf ljQLo ;+:yfn]
g]kfnl:yt a}+s tyf ljQLo ;+:yfdf cfjZostf cg';f/ NOSTRO vftf vf]Ng ;Sg]5g\

157
 3= a}+s tyf ljQLo ;+:yfx¿n] e'6fgdf ;d]t k|of]u ug{ ldNg] sf8{ -8]lj6÷q]ml86÷lk|–k]8 cflb_
hf/L ubf{ ef/tLo ¿k}ofFsf] sf/f]jf/ ;DaGwdf o;} PsLs[t kl/kqsf] O=k|f=kl/kq ;+Vof ! sf]
bkmf !=!! df ePsf] k|fjwfg cg'¿k x'g] u/L hf/L ug'{ kg]{5
ª= ;DalGwt sf8{ sDkgL;Fu dr]{06 ;Demf}tf u/L ;f]df ePsf] Joj:yfsf] cfwf/df dfq o:tf]
sf/f]jf/ ug'{ kg]{5 . e'6fgl:yt a}+s tyf ljQLo ;+:yf / sf8{ ;]jf k|bfos;Fu ePsf] ;Demf}tfsf]
Ps k|lt o; ljefudf k]z ug'{ kg]{5
r= sf/f]jf/;Fu ;DalGwt sfuhftx¿ sf8{ ;]jf k|bfosn] dfu u/]sf] cj:yfdf pknJw u/fpg
;Sg] u/L sDtLdf !* dlxgf;Dd ;'/lIft /fVg' kg]{5
5= sf8{ dfk{mt x'g] sf/f]jf/ /sddf bfjL k/L lkmtf{ e'QmfgL lng' lbg' k/]df ;DalGwt sf8{
sDkgLsf] lgodfg';f/ lng] lbg] Joj:yf ug'{ kg]{5
h= o:tf] sf/f]jf/ ubf{ ;DklQ z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$ nufotsf k|rlnt
sfg"g, lgod, lgb]{zgsf] k"0f{tof kfngf ug'{ kg]{5
em= g]kfnL ?k}ofF / ef/tLo ?k}ofF afx]s cGo kl/jTo{ ljb]zL d'b|fsf sf8{af6 ePsf sf/f]jf/x¿sf]
lx;fj ldnfg eg] cd]l/sL 8n/d} ug'{ kg]{5
`= lx;faldnfg x'g g;s]sf] / bfjL k/L lkmtf{ e'QmfgL lnP lbPsf] sf/f]jf/sf] ljj/0f cw{jflif{s
tyf jflif{s lx;fa ldnfg (Closing) ;lsPsf] ! dlxgfleq o; ljefudf k7fpg' kg]{5
6= sf8{ hf/L ug]{ / sf8{ dfk{mt ePsf] sf/f]jf/sf] lx;fj ldnfg ug]{ nufotsf cGo Joj:yfx¿
o;} kl/kqsf] bkmf ! adf]lhd g} x'g]5 .
%= Prepaid Remittance Card hf/L ug]{ ;DaGwL Joj:yf M
ljb]zdf ljk|]if0f afkt ;+sng u/]sf] /sd ljk|]if0f k7fpg]sf] kl/jf/n] ;xh, ;'/lIft / Jojl:yt tj/n]
e'QmfgL kfpg] k|of]hgsf] nflu ;DalGwt JolQmx¿n] k|fKt ug]{ g]kfnL ?k}ofFdf x'g] /sd a/fa/sf]
Prepaid Remittance Card b]xfo adf]hdsf] k|s[of / Joj:yf kfngf ug]{ u/L ljk|]if0f sf/f]jf/ ug{
Ohfhtkqk|fKt ljk|]if0f sDkgLx¿n] hf/L ug{ ;Sg] Joj:yf ul/Psf] 5 M
-s_ o:tf] sf8{ hf/L ug]{ ljk|]if0f sDkgLn] cfk\mgf] 5'6[} sf8{ ;~rfng lgb]{lzsf agfO{ o; ljefusf]
:jLs[ltdf nfu' ug'{ kg]{5 .
-v_ ljk|]if0f sDkgLx¿n] g]kfnsf s'g} klg Ohfhtkqk|fKt jfl0fHo a}+}s;Fu ;Demf}tf u/L ;f] a}+ssf]
k|ltlglwsf] ?kdf Prepaid Remittance Card hf/L ug{' kg]{5 .
-u_ o;/L a}+s dfk{mt hf/L ul/g] lk|k]8 /]ld6fG; sf8{ hf/L ubf{ aSof}tf a/fa/ vfDg] /sd ;DalGwt
jfl0fHo a}+sdf /x]sf] sDkgLsf] vftfdf lgIf]k /fvL Po/dfs{ u/]sf] x'g'kg]{5 . lgIf]k hDdf ug]{ /
e'QmfgL lbg] Joj:yf ;DalGwt a}+sn] g} ;Demf}tfdf v'nfpg' kg]{ Joj:yf ldnfpg' kg]{5 .
-3_ a}+s dfkm{t hf/L ul/g] o; k|sf/sf] sf8{ hf/L ug]{ ljk|]if0f sDkgL÷;+:yfsf] Go'gtd r'Qmf k'FhL
?= @% s/f]8 x'g'kg]{ 5 .
-ª_ sf/f]jf/ ;~rfng ubf{ sf8{sf] ;'/Iff, e'QmfgL Joj:yf, pTkGg x'g] hf]lvd / ;f]sf] Joj:yfkg,
u|fxs;Fusf] ;Demf}tf, ;DkQL z'4Ls/0f tyf cft+ssf/L sfo{df ljQLo nufgL lgjf/0f ;DaGwL
hf/L lgb]{zgsf] kl/kfngf, ATM sf8{ /f]Ssf ug]{] nufotsf ;Dk"0f{ Joj:yf ljk|]if0f sDkgLn] g}
ldnfpg' kg]{5 .
-r_ sf8{ hf/L ug]{ ;DaGwdf ljk|]if0f sDkgLx¿n] klg k|rlnt Joj:yf adf]lhdsf k|s[of /
k|fjwfgx¿ k"/f ug'{ kg]{5 .
-5_ o;/L hf/L ul/Psf] sf8{ dfk{mt x'g] sf/f]jf/sf] dfl;s hDdf vr{ / df}Hbftsf] ljj/0f o;
ljefudf dlxgf Joltt ePsf] ;ft lbgleq k]z ug'{ kg]{5 .

158
^= Ohfhtkqk|fKt dlgr]~h/x¿n] Point of sale (PoS) dfkm{t\ ljb]zL d'b|f ;6xL lbg] ;DaGwdf M
-s_ Ohfhtkqk|fKt dlgr]~h/x¿n] PoS dfkm{t\ ljb]zL d'b|f ;6xL lbg ;Sg]5g .
-v_ ljb]zL ko{6snfO{ dfq o; k|sf/sf] ;6xL k|bfg ug{ ;lsg]5 . t/, ljb]zL d'b|fdf e'StfgL x'g]
u/L g]kfnsf a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf sf8{af6 g]kfnL ?k}ofFdf e'StfgL x'Fbf o;
a}+ssf] e'StfgL k|0ffnL ljefuaf6 hf/L lgb]{zgx¿ kfngf ug{'kg]{5 .
-u_ cGt//fli6«o sf8{ (h:t} M Visa International, Master Card International, Union Pay
International cflb) dfkm{t dfq o:tf] ;6xL k|bfg ug{'kg]{5 .
-3_ ;6xL k|bfg ug{ ;lsg] k|lt sf/f]jf/ /sdsf] ;Ldf PoS ;]jf k|bfos a}+s tyf ljQLo ;+:yf /
;DalGwt dlgr]~h/ sDkgL larsf] ;Demf}tfdf pNn]v eP adf]lhd x'g]5 .
-ª_ u|fxsaf6 lng] k|lt sf/f]jf/ ;]jf z'Ns / ;f]sf] afF8kmfF8 ;d]t ;DalGwt a}+s tyf ljQLo ;+:yf
/ dlgr]~h/ larsf] ;Demf}tfdf pNn]v eP adf]lhd x'g]5 . a}+sn] sf/f]af/ afktsf] /sd
dlgr]~h/nfO{ e'StfgL ubf{ g]kfnL ?k}ofFdf ug{'kg]{5 .
-r_ sf/f]af/ ubf{ b]xfo adf]lhdsf] k|lqmof k'/f ug{'kg]{5 M
-c_ u|fxsaf6 /fxbfgLsf] k|ltlnlk lng'kg]{5 . ef/tLo gful/ssf] xsdf cfwf/ sf8{÷ dtbftf
kl/rokq÷kf;kf]6{sf] k|ltlnlk lng'kg]{5 .
-cf_ v08 -c_ df plNnlvt sfuhft / sf8{df plNnlvt gfd ?h' ug{'kg]{5 .
-O_ sf8{sf] cu|efudf 5flkPsf] sf8{ Psfp06 gDa/sf] klxnf] rf/ c+s / $ c+ssf] Bank
Identification Number (BIN) ?h' ug{'kg]{5 .
-O{_ pk/f]Qm k|s[of ;DkGg u/] kZrft dfq ;6xL k|bfg ug{'kg]{5 .
-p_ o;/L ;6xL k|bfg ubf{ g]kfnL ?k}ofFdf dfq e'StfgL ug{' kg]{5 .
-pm_ sf/f]af/ ;DkGg eP kZrft o; a}+saf6 hf/L PsLs[t O=k|f=kl/kq @&÷@)&$ sf] Joj:yf
adf]lhd ljb]zL d'b|f ;6xL /l;b Foreign Exchange Encashment Receipt (FEER) hf/L
ug{'kg]{5 .
-5_ dlgr]~h/x¿n] sf/f]jf/df x'g] hf]lvd Go'lgs/0f ug{ b]xfo adf]lhdsf] k|s[of cjnDag ug{'kg]{5
.
-c_ a}+s tyf ljQLo ;+:yfaf6 k|fKt EMV POS Terminal af6 dfq sf/f]af/ ug{'kg]{5 .
-cf_ To:tf] POS Terminal af6 Fall Back sf/f]af/ ug{ kfOg] 5}g .
-O{_ Imprinter machine tyf voice authorization sf dfWodaf6 Manual÷MOTO sf/f]jf/ ug{
kfOg] 5}g .
-h_ PoS dfkm{t\ ljb]zL d'b|f ;6xLsf] Ohfht k|bfg ug]{ ;DaGwdf M
-c_ PoS dfkm{t\ ljb]zL d'b|f ;6xL k|bfg ug{ rfxg] dlgr]~h/x¿n] o; a}+saf6 Ohfht
lng'kg]{5 . o; ;DaGwL sf/f]jf/sf] Joxf]/f Ohfhtkqdf g} pNn]v ul/g]5 .
-cf_ dlgr]~h/x¿n] o:tf] Ohfht k|fKt ug{ cl3Nnf] cfly{s jif{df sDtLdf cd]l/sL 8n/ !@
nfv ;Dd sf/f]af/ u/]sf] x'g'kg]{5 .
-O_ g]kfn /fi6« a}+s dlgr]~h/ ljlgodfjnL, @)^& sf] ljlgod !$-s_ sf] pkljlgod -%_
adf]lhd sf/jfxLdf k/]sf] eP sf/jfxL e'Stfg ePsf] # jif{ k'/f ePsf] x'g'kg]{5 .
-O{_ PoS dfkm{t\ ljb]zL d'b|f ;6xL k|bfg ug{ pko'Qm ef}lts k'jf{wf/ ePsf] x'g'kg]{5 .
-em_ PoS ;]jf k|bfos a}+sn] sf/f]jf/ ;DaGwdf u|fxsnfO{ hfgsf/L lbg] k|of]hgsf nflu Ps ;"rgf
tof/ ug]{5 / pQm ;"rgf ;DalGwt dlgr]~h/x¿n] u|fxsn] b]Vg] u/L sf/f]jf/ :yndf /fVg'kg]{5
.

159
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M!^÷@)&^

gub kl/jTo{ ljb]zL d'b|f ljqmL tyf /sdfGt/ ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yfn] o; a}+saf6 kl/jTo{ ljb]zL d'b|f gubdf vl/b tyf /sdfGt/ ug{ rfx]df b]xfo
adf]lhd ;lsg] Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g @)!(
sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s a}+lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf
Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 M
!= kl/jTo{ ljb]zL d'b|f ljqmL ug]{ ;DaGwL Joj:yf
-s_ cd]l/sL 8n/ ljqmL ;DaGwdf M
a}+s tyf ljQLo ;+:yfx¿n] cd]l/sL 8n/ gubdf vl/b ug{ rfx]df ;DalGwt a}+s tyf ljQLo
;+:yfsf] o; a}+sdf /x]sf] cd]l/sL 8n/ vftf vr{ u/L ljqmL ug{ ;lsg]5 .
-v_ cGo kl/jTo{ ljb]zL d'b|f ljqmL ;DaGwdf M
!= ljqmLb/ pNn]v ePsf kl/jTo{ ljb]zL d'b|fx¿ dfq ljqmL ug{ ;lsg]5 .
@= o; a}+s;Fu kof{Kt df}Hbft ePsf kl/jTo{ ljb]zL d'b|fx¿ dfq ljqmL ug{ ;lsg]5 .
#= cGo kl/jTo{ ljb]zL d'b|f ljqmL ubf{ cd]l/sL 8n/ tyf ljqmL ul/g] d'b|f b'j}df k|rlnt
ljqmL b/ nfu' x'g]5 .
$= ;DalGwt a}+s÷ljQLo ;+:yfsf] o; a}+s l:yt cd]l/sL 8n/ vftf vr{ u/]/ o:tf]
kl/jTo{ ljb]zL d'b|f ljqmL ul/g]5 .
@= a}+s÷ljQLo ;+:yfx¿ / o; a}+s aLr kl/jTo{ ljb]zL d'b|fsf] /sdfGt/ ;DaGwL Joj:yf M
-s_ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] kl/jTo{ ljb]zL d'b|f /sdfGt/ ug'{kbf{ Value Date eGbf b'O{
sfo{lbg cufl8 g} /sdfGt/sf] nflu o; a}+ssf] a}+lsË sfof{nonfO{ o;};fy ;+nUg cg';"rL
!^=! jdf]lhd lnlvt cg'/f]w ug'{kg]{ 5 .
-v_ o;/L cg'/f]w kq k|fKt eP kl5 a}+lsª sfof{non] Value Date cufj} /sdfGt/sf] nflu SWIFT
Message k7fpg' kg]{5 .
-u_ Value Date sf] lbg ;DalGwt a}+s tyf ljQLo ;+:yfsf] vftfdf /sdfGt/ u/]sf] /sd a/fa/
x'g] /sd a}+lsË sfof{non] k|rlnt lgodfg';f/ 8]lj6 ug{'kg]{5 .
-3_ Value Date sf lbg ;DalGwt a}+s tyf ljQLo ;+:yfsf] vftfdf kof{Kt df}Hbft g/x]df k|rlnt
b/n] x'g] Aofh;lxt xhf{gf c;'n ug{'kg]{5 .

160
 cg';"rL !^=!
-O=k|f=kl/kq ;+Vof !^ sf] @-s_ sf] k|of]hgsf] nflu_

ldlt M

>L g]kfn /fi6« a}+s

a}+lsË sfof{no
yfkfynL, sf7df8f} .

ljifoM kl/jTo{ ljb]zL d'b|f /sdfGt/ af/] .

dxfzo,
o; a}+s÷ljQLo ;+:yfsf] sf/f]jf/sf] nflu b]xfo adf]lhd kl/jTo{ ljb]zL d'b|f /sdfGt/ ug{sf] nflu
cg'/f]w ub{5' .

!_ /sdfGt/ ul/g] kl/jTo{ ljb]zL d'b|fsf] kl/df0f ====================

@_ Eofn' 8]6====================
#_ kl/jTo{ ljb]zL d'b|f hDdf ug{' kg]{ M
-s_ Ph]G;L a}+ssf] gfdM
-v_ 7]ufgfM
-u_ vftf gDj/M
-3_ l:jkm\6 sf]8 M
pko{'Qm adf]lhdsf] kl/jTo{ ljb]zL d'b|f /sdfGt/ ul/lbg' x'gsf] ;fy} Eofn' 8]6sf] lbg To; sfof{nol:yt
xfd|f] vftf g+= ==================== df cfjZos /sd vr{ n]Vg x'g ;d]t cg'/f]w 5 . ;fy} pQm vftfdf kof{Kt
/sd g/x]sf] cj:yfdf k|rlnt Jofhb/af6 x'g cfpg] xhf{gf ltg{ ;d]t xfd|f] dGh'/L /x]sf] Joxf]/f cg'/f]w
5.

ejbLo

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

161
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M!&÷@)&^
lrlgofF d'b|f o'cfg (Yuan) sf] sf/f]jf/ ;DaGwL Joj:yf

låkIfLo e'QmfgL tyf lx;fa ldnfg / ;xof]usf] ;DaGwdf g]kfn /fi6« a}+s / lkk'N; a}+s ckm
rfOgf aLr ldlt @)%(.#.# df ;DkGg d'n ;Demf}tf / ldlt @)&!.(.* df ;DkGg o; ;DaGwL k"/s
;Demf}tf sfof{Gjogsf] l;nl;nfdf lgDg Joj:yfx¿ nfu' ul/Psf] x'Fbf ;f]xL adf]lhd ug{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}lsË sfof{no
nufot ;Dk"0f{ sfof{nox¿, Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{
of] kl/kq hf/L ul/Psf] 5 .
!= a}+s tyf ljQLo ;+:yfx¿n] o; a}+ssf] :jLs[lt lnO{ hgjfbL u0ftGq rLgl:yt s'g}klg jfl0fHo
a}+sdf o'cfg (Yuan) df vftf vf]Ng ;Sg]5g\
@= a}+s÷ljQLo ;+:yfx¿n] sf/f]jf/sf nflu cfjZos kg]{ kl/jTo{ ljb]zL d'b|f ljqmL u/L lrlgofFF d'b|f
o'cfg (Yuan) vl/b ug{ ;Sg]5g\ / vl/b ul/Psf] o'cfg (Yuan) rLgl:yt jfl0fHo a}+sdf vf]lnPsf]
vftfdf hDdf ug{ ;Sg]5g\
#= cGt/fli6«o Jofkf/sf e'QmfgL ;DaGwL k|rngx¿ tyf o; a}+saf6 hf/L kl/kqx¿sf] cwLgdf /xL
g]kfnsf a}+s tyf ljQLo ;+:yfx¿n] g]kfnL Jofkfl/s kmd{x¿ tyf lrlgofFF Jofkfl/s kmd{x¿ aLrsf]
Jofkf/sf] nflu k|tLtkq 8«fk\m6, l6=l6= nufotsf dfWodaf6 x'g] e'QmfgL / lx;fj ldnfg lrlgofF
d'b|f o'cfgdf ug{;Sg] 5g\ .
$= g]kfnL lgof{tstf{x¿n] lrlgofFF ahf/df ug]{ j:t' lgof{t, ;]jf ljqmL tyf g]kfnL kmd{, sDkgL jf
pBf]un] rLgaf6 k|fKt ug]{ C0f jf k|ToIf j}b]lzs nufgL afkt k|fKt /sd ;DalGwt a}+s÷ljQLo
;+:yfx¿n] o'cfgd} vftf vf]nL hDdf ug{ ;Sg]5g\ .
%= o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf Pjd\ JolQm, kmd{, sDkgL, ;+:yfx¿n] g]kfn
e|d0fdf cfpg] lrlgofFF ko{6ssf cltl/Qm cGo u|fXo :jb]zL tyf ljb]zL JolQmx¿af6 k|rlnt
ljlgdo b/df lrlgofFF d'b|f o'cfg (Yuan) vl/b ug{ ;Sg]5g\ . o;/L ul/g] vl/b ko{6sx¿af6 ;f]e}m
jf Ohfhtkqk|fKt cGo lgsfox¿ h:t} xf]6]n, 6«fen Ph]G;L, dlgr]~h/ cflb dfk{mt klg ug{
;lsg]5 .
^= ;DalGwt a}+s÷ljQLo ;+:yfx¿n] vl/b u/]sf] o'cfg (Yuan) rLgl:yt jfl0fHo a}+sdf vf]lnPsf]
cfk\mgf] vftfdf hDdf ug{ k7fpg ;Sg]5g\ .
&= k|rlnt Joj:yf cGt/ut /xL rLgdf cWoog ug]{ ljBfyL{nfO{ lgjf{x vr{ tyf lghn] cWoog ug]{
ljZjljBfno÷sn]hsf] gfddf lzIf0f z'Ns afkt lrlgofFF o'cfgdf ;d]t ;6xL ;'ljwf pknJw
u/fpg ;lsg]5 .
*= lrlgofF d'b|f o'cfgdf cfo k|fKt ug]{ JolQm, kmd{, sDkgLn] vf]n]sf] o'cfg vftfaf6 k|rlnt Joj:yf
cg'?k tf]lsPsf] ;Ldf;Dd o'cfgdf e'QmfgL ug{ ;lsg]5 .
(= k|rlnt Joj:yf adf]lhd ljb]zL d'b|fdf vftf vf]Ng u|fXo JolQm, kmd{, sDkgL jf ;+:yf;Fu lrlgofF
d'b|f lnP/ ;6xL u/L cGo kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng÷hDdf ug{ kfOg] 5}g .
!)= lrlgofF d'b|fdf hf/L ePsf qm]l86÷8]lj6 sf8{ k|of]uaf6 g]kfnL ?k}ofFdf e'QmfgL lbg ;lsg] 5 .
o:tf] /sdsf] lx;fj ldnfg rLgl:yt cfk\mg} o'cfg vftfaf6 ug{ ;lsg]5 .
162
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M!*÷@)&^

ljb]zL d'b|fdf vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf

o; a}+sn] ljb]zL d'b|fdf vftf vf]Ng], ;~rfng ug]{ / vr{ ug]{ Joj:yf ;DaGwdf lgDg Joj:yf ul/Psf]n]
;f]xL jdf]lhd ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n]
lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}+lsË sfof{no nufot cGo sfof{no / Ohfhtkqk|fKt æsÆ ju{
tyf /fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

!= :jb]zdf vf]lng] ljb]zL d'b|fsf] vftf / ;~rfng ;DaGwL Joj:yf M

-s_ vftf vf]Ng u|fXo JolQm, kmd{, sDkgL, tyf ;+3÷;+:yfx¿ M
kl/jTo{ ljb]zL d'b|fsf] cfo ;|f]t ePsf b]xfosf JolQm, kmd{, sDkgL tyf ;+3÷;+:yfx¿n] kl/jTo{
ljb]zL d'b|fdf vftf vf]Ng ;Sg]5g\ .
-!_ cGt/f{li6«o ;+3, ;+:yf, lgof]u, k|];, g]kfnl:yt ljb]zL b'tfjf; tyf s'6gLlts lgof]u,
s'6gLlts x}l;ot k|fKt JolQmx¿ / To:tf ;+:yfsf] sd{rf/L, k|ltlglw eO{ jf sfd u/L
kl/jTo{ ljb]zL d'b|fdf tnj, eQf, k]G;g cflb kfpg] JolQmx¿
-@_ g]kfndf ljlwjt btf{ eO{ cg'dlt kfO{ sfo{ ug]{ ljb]zL ;+3, ;+:yf, sDkgL, kmd{ / ltgsf
Ph]G6 -k|ltlglw_
-#_ g]kfndf ljlwjt btf{ eO{ ljb]zdf ;]jf k'¥ofpg] Dofgkfj/ nufotsf sDkgL÷kmd{ tyf
;+ul7t OsfO{x¿
-$_ ljb]zdf gf]s/L, Joj;fo tyf ;]jf nufotsf cfod'ns sfo{ ug]{ g]kfnL gful/sx¿
-%_ ljb]zdf tflnd, ;]ldgf/, cWoog, cWofkg, ko{6g nufotsf cf}krfl/s tyf cgf}krfl/s
Pjd\ lghL e|d0fdf hfg] g]kfnL gful/sx¿
-^_ n]v, /rgf, k'/:sf/, /f]oN6L Pjd\ sG;N6]G;L ;]jf afkt kl/jTo{ ljb]zL d'b|f cfh{g ug]{
;+3, ;+:yf, sDkgL÷kmd{ tyf g]kfnL gful/sx¿
-&_ gfkmf cfh{g ug]{ p2]Zo gePsf kl/jTo{ ljb]zL d'b|fdf ;xof]u cg'bfg kfpg] / g]kfndf
ljlwjt btf{ eO{ sfo{ ug{] cg'dlt kfPsf cGt/f{li6«o tyf /fli6«o u}x| ;/sf/L tyf
;fdflhs ;+3 ;+:yfx¿
-*_ k|rlnt sfg"g adf]lhd g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|fKt u/L g]kfndf
sfo{ ug]{, j;f]jf; ug]{ tyf ko{6ssf] ¿kdf g]kfn cfpg] ljb]zL gful/sx¿
-(_ ljb]zL ;/sf/ jf ;+3 ;+:yf sDkgL cflbaf6 Ifltk"lt{ k|fKt ug]{ g]kfnL gful/sx¿
-!)_ lgof{t tyf ko{6g If]qaf6 kl/jTo{ ljb]zL d'b|f cfh{g ug]{ sDkgL, kmd{ nufotsf
Joj;foLx¿
-!!_ aLdf ;ldltaf6 jLdf Joj;fo ug{ Ohfht k|fKt u/L ljb]zL d'b|fdf lk|ldod / ljb]zL aLdf
sDkgLx¿af6 ljb]zL d'b|f k|fKt ug{] aLdf sDkgLx¿

163
 -!@_ o; ljefuaf6 ljb]zL d'b|fsf] sf/f]jf/ ug{ Ohfhtkqk|fKt ljk|]if0f (Remittance),
dlgr]Gh/, Po/nfOG;, xf]6n, sfuf]{, s'l/o/, 6«fen, 6«]lsË ¥ofk\ml6Ë, dfp06]lgol/Ë
nufotsf ljljw ko{6sLo ;]jf pknJw u/fpg] sDkgL÷kmd{ tyf ;+ul7t lgsfox¿
-!#_ Unf]jn 6]08/ cGt/ut 7]Ssf k|fKt u/]sf] 7]s]bf/ JolQm tyf ;+:yfx¿
-!$_ ljb]zL b'tfjf;, s'6gLlts lgof]u, ljb]zL ;+3 ;+:yf jf sDkgL;Fu ;Demf}tf÷;xdlt u/L
sfof{b]z kfPsf jf Deemed Export sf] dfWodaf6 j:t' tyf ;]jf cfk"lt{ u/fP afkt
ljb]zL d'b|fdf e'QmfgL kfpg] g]kfnL sDkgL÷kmd{ nufotsf ;+ul7t ;+3 ;+:yf / g]kfnL
gful/sx¿ .
-!%_ u}x| cfjf;Lo g]kfnL gful/sx¿
-!^_ bfg, bftJo, pkxf/ k|fKt ug]{ s'g} JolQm÷kmd{÷sDkgL jf ;+:yf
-v_ vftfsf] lsl;d M
kl/jTo{ ljb]zL d'b|fdf b]xfo adf]lhd $-rf/_ lsl;dsf vftf vf]Ng ;lsg]5 M
-s_ rNtL vftf -v_ art vftf -u_ sn vftf / -3_ d'2lt vftf
-u_ vftf vf]Ng kfOg] kl/jTo{ ljb]zL d'b|fx¿ M
g]kfn /fi6« a}+sn] b}lgs ¿kdf k|sflzt ug]{ ljlgdo b/ ;DaGwL ;"rgfdf ;dfj]z ePsf kl/jTo{
ljb]zL d'b|fx¿dWo] ef/tLo ¿k}ofF afx]s vl/b tyf ljqmL b'j} b/ pNn]v ePsf d'b|fx¿
-3_ vftf vf]Ng] tyf ;~rfng ug]{ k|s[of M
kl/jTo{ ljb]zL d'b|fdf vftf vf]Nbf tyf To;/L vf]lnPsf vftfx¿ ;~rfng ubf{ b]xfo adf]lhd
ug'{÷u/fpg' kg]{5 M
-!_ vftf vf]Nbf tyf ;~rfng ubf{ cfk\mgf] u|fxssf] :ki6 klxrfg (Know your customer)
sfod x'g] u/L ;DkQL z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$, ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!(, ljb]zdf nufgL ug{ k|ltaGw nufpg] P]g, @)@! nufotsf
k|rlnt P]g, lgod tyf ;f] cGt/ut hf/L ePsf lgb]{zg, kl/kq cflbdf ePsf Joj:yfx¿
kfngf ug'{ kg]{5
-@_ u}x| cfjf;Lo g]kfnL gful/ssf] gfddf vftf vf]Nbf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6
hf/L ePsf] u}x| cfjf;Lo g]kfnL gful/ssf] kl/rokqsf] k|ltlnlk ;d]t lng' kg]{ 5 . vftf
;~rfngsf] nflu ;f] k|df0fkq cWofjlws ¿kdf gjLs/0f ;d]t ePsf] x'g'kg]{ 5 .
-#_ s'6g}lts x}l;ot k|fKt JolQmx¿sf] vftf vf]Nbf g]kfn ;/sf/, k//fi6« dGqfnoaf6 hf/L
ePsf] k|df0f k]z ug'{ kg]{5 .
-$_ kl/jTo{ ljb]zL d'b|fsf] cfkmg} ;|f]t ePsf lgsfo tyf JolQmx¿nfO{ dfq o:tf] vftf vf]Ng
lbg' kg]{5 . o; Joj:yf cGt/ut j}b]lzs /f]huf/df uPsf jf j}b]lzs /f]huf/af6 kms]{sf,
lghL jf clkml;on e|d0fdf ljb]z uO{ kms]{sf g]kfnL gful/sx¿n] /fxbfgL ;'ljwf / cGo
vr{ afkt ;6xL u/]sf] kl/jTo{ ljb]zL d'b|f e|d0f ;lsO{ afFsL /xg uPdf ;f] ar]sf]
kl/jTo{ ljb]zL d'b|f gofF vftf vf]nL jf eO{ /x]sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{
;Sg]5g\ .
-%_ tTsfn ;|f]t gv'Ng] t/ ljb]zL d'b|f kl5 k|fKt x'g] u/L ePsf s'g} klg lnvtsf] cfwf/df
ljb]zL d'b|f k|fKt ePkl5 dfq ;~rfng x'g] u/L ;DalGwt a}+s÷ljQLo ;+:yfn] cfk\mgf]
lgodsf] kl/lwleq /xL z'Go df}Hbftdf ;d]t vftf vf]ln lbg ;Sg]5g\ .
-^_ vftfdf gub} /sd hDdf ubf{ kl/jTo{ ljb]zL d'b|fsf] ;|f]t v'Ng] sfuhft jf k|df0f lng'
kg]{5 . JolQm ljz]ifn] cd]l/sL 8n/ %,))).– -kfFrxhf/_ jf ;f] a/fa/sf] cGo kl/jTo{
ljb]zL d'b|feGbf a9L x'g] u/L gub} hDdf ug{ NofPdf lgh g]kfn k|j]z ubf{sf] k|j]z ljGb'df
3f]if0ff u/]sf] k|df0f jf g]kfnL gful/ssf] /fxbfgLdf b/lk7 ePsf] ;d]tsf] cfwf/df dfq

164
 hDdf ug{ ;lsg]5 . Pp6} JolQm ljz]ifn] k6s k6s u/L plNnlvt ;LdfeGbf a9L gub}
ljb]zL d'b|f hDdf ug{ NofPdf lgh k6s÷k6s ljb]z uO{ kms]{sf] eGg] Joxf]/f jf ;LdfeGbf
a9L x'g] ljb]zL d'b|fsf] ;|f]t osLg u/]/ dfq hDdf ug'{ kg]{5 .
-&_ ljb]zL gful/s -ko{6s ;d]t_ sf] vftf vf]Nbf lghx¿sf] le;f cjlw;Dd dfq vftf
;~rfng x'g ;Sg] u/L vf]Ng' kg]{5 . o:tf] vftf le;fsf] cjlw yk ePsf] cfwf/df k'gM
;~rfng ug{ ;lsg]5 . ljb]zL gful/s -ko{6s ;d]t_ n] g]kfndf /xFbf÷a:bf vf]n]sf]
ljb]zL d'b|fsf] vftfaf6 g]kfndf e'QmfgL lbg] k|of]hgsf nflu dfq a}+s vftf ;~rfngnfO{
lg/Gt/tf lbg rfx]df lghsf] JolQmut ljj/0f cBfjlws u/L vftf ;~rfngnfO{ lg/Gt/tf
lbg ;lsg]5 . vftfjfnf ljb]zL gful/s ljb]z kmls{hfg] ePdf ;f] k'li6 x'g] sfuhft lnO{
lghsf] vftfdf afFsL /x]sf] ljb]zL d'b|f vftf aGb u/L lghsf] vftf /x]sf] ljb]zL a}+sdf
k7fpg ;lsg]5 .
-*_ ljb]zL d'b|fsf] cfDbfgL jf ;|f]t k|dfl0ft x'g] Negotiable Instrument dfk{mt klg vftfdf
/sd hDdf ug{ ;lsg]5 . t/, To:tf] Instrument sf] k|fks (Payee) vftfjfnf cfk}m x'g'
kg]{5 . c¿sf] gfdaf6 b/kL7 (Endorse) ePsf] x'g' x'b}g . t/ ljb]zL gful/ssf] gfddf
/x]sf] Transferable Negotiable Instrument eg] ;DalGwt k|fks (Payee) n] csf]{ ljb]zL
gful/ssf] gfddf b/kL7 u/L lbPsf] 5 eg] To:tf] Instrument sf] kl/jTo{ ljb]zL d'b|f
;DalGwt ljb]zL gful/ssf] vftfdf hDdf ug{ ;lsg]5 .
-(_ Psf3/ kl/jf/sf ;b:ox¿ aLr b'O{ jf b'O{ eGbf a9L JolQmx¿sf] gfddf ;+o'Qm vftf klg
vf]Ng ;lsg]5 . o:tf] vftfdf /sd hDdf ubf{ vftfjfnfdWo] slDtdf s'g} Pssf] kl/jTo{
ljb]zL d'b|fsf] cfo ;|f]t v'Ng] / gftf k|dfl0ft x'g] sfuhft lng' kg]{5 .
-!)_ JolQmut vftfjfnfn] clVtof/ k|bfg u/]df lghsf] >LdtL, afa', cfdf, 5f]/f, 5f]/Ln] klg
To:tf] clVtof/ adf]lhd vftf ;Grfng ug{ kfpg] 5g\ . t/, o:tf] clVtof/ k|bfg ubf{
;DalGwt lgsfoaf6 k|dfl0ft ePsf] gftf k|dfl0ft k|df0fkqsf] k|ltlnlk clgjfo{sf] ¿kdf
lng' kg]{5 .
-!!_ ;+:yfut vftfsf] xsdf ;DalGwt ;+3 ;+:yfsf] ;+rfns ;ldlt jf ;f] ;+:yfaf6 clVtof/
k|fKt lgsfo÷kbflwsf/Ln] tf]s] adf]lhd lgodfg';f/ vftf ;~rfng ug'{ kg]{5 .
-!@_ k|rlnt Joj:yf adf]lhd jf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 dfn ;fdfg cfoft ug{
:jLs[lt k|fKt vftfjfnfn] ljb]zaf6 dfn ;fdfg cfoft ubf{ cfoft ;DaGwL cyf{t k|rlnt
Joj:yf adf]lhd e'QmfgL ug{ ;Sg]5g\ .
-!#_ o'cfg afx]s cGo kl/jTo{ ljb]zL d'b|fdf vf]lnPsf vftfdf /x]sf] ljb]zL d'b|f jf gub ;6xL
u/L cGo kl/jTo{ ljb]zL d'b|fdf kl/jt{g ug{ rfx]df k|rlnt ljlgdo b/df ;6xL u/L
e}/x]sf] vftfdf hDdf ug{ jf gofF vftf vf]nL hDdf ul/lbg ;lsg]5 .
-!$_ vftfsf] cjlw, Go'gtd df}Hbft, Jofh b/ nufot vftf ;Grfng ;DaGwL cGo k|s[of
;DalGwt a}+s tyf ljQLo ;+:yfn] to u/] adf]lhd x'g]5 . vftf ;~rfng kZrft\ vftf
;~rfng ;DaGwL s'g} klg Joj:yf kl/jt{g ePdf vftfjfnfnfO{ hfgsf/L u/fpg' kg]{5 .
-!%_ o; ljefuaf6 kl/jTo{ ljb]zL d'b|fdf sf/f]jf/ ug{ Ohfht k|fKt lgsfosf] vftf To:tf]
Ohfhtkqsf] cjlw jxfn /x];Dd dfq ;~rfng x'g] u/L vf]Ng' kg]{5 . ;fy}, To:tf]
Ohfhtkqsf] cjlw ;dfKt ePsf] #) lbg;Dd klg Ohfhtkq gjLs/0f ePsf] k|df0f jf
o; ljefusf] :jLs[lt kq k]z gu/]df To:tf vftf ;~rfngdf k"0f{ ¿kdf /f]s nufpg'
kg]{5 . ljb]zLnfO{ ;]jf ljqmL u/L ljb]zaf6 k|fKt ePsf] /sd To:tf vftfdf hDdf dfq
ug]{ u/L :jLsf/ ug{ eg] ;lsg]5 .

165
 -!^_ vftfjfnfn] rfx]df Pp6f a}+s tyf ljQLo ;+:yfsf] vftfdf /x]sf] kl/jTo{ ljb]zL d'b|f csf]{
a}+s tyf ljQLo ;+:yfdf /x]sf] cfk\mg} vftfdf r]s jf 6«fG;km/sf] dfWodaf6 ljb]zL d'b|fd}
/sdfGt/ ug{ kfpg] 5g\ . o;/L /sdfGt/ x'g] kl/jTo{ ljb]zL d'b|fsf] ;DaGwdf hDdf ug]{
a}+s tyf ljQLo ;+:yfn] ;|f]tsf] k|df0f lng' kg]{ 5}g .
-!&_ s'g} JolQm jf ;+:yfn] ljb]zL d'b|fdf bfg, bftJo, pkxf/ k|fKt u/]df To:tf] ljb]zL d'b|fsf]
;|f]t / ljj/0f v'nfO{ JolQmsf] xsdf kl/rokq tyf ;+:yfsf] xsdf btf{ ;DaGwL
sfuhftx¿ lnO{ cfjZos k|lqmof k'¥ofO{ ljb]zL d'b|fdf vftf vf]Ng ;lsg]5 .
-ª_ kl/jTo{ ljb]zL d'b|f vftfaf6 vr{ ug]{ Joj:yf M
-!_ ;fdfGotof kl/jTo{ ljb]zL d'b|f vftfdf /x]sf] df}Hbftn] EofP;Dd vftfjfnfn] cfk\mgf]
vftf vr{ u/L e'QmfgL lbg ;Sg]5g\
-@_ v08 -ª_-!_ adf]lhd e'QmfgL kfpg] kIf g]kfnL eP g]kfnL ¿k}ofFdf / ef/tLo ePdf
k|rlnt ljlgdo b/df ef/tLo ¿k}ofFdf dfq e'QmfgL ug'{ kg]{5 . t/, e'QmfgL kfpg] kIf
;/sf/L lgsfo ePsf] v08df o:tf] aGb]h nfu' x'g] 5}g . To:t} ljb]zL d'b|f sf/f]jf/
;DaGwdf o; ljefuaf6 ePsf cGo kl/kqx¿n] u/]sf] Joj:yf cg'¿k e'QmfgL ug{ eg]
o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g
-#_ vftfjfnfn] cfk\mgf] vftfdf /x]sf] kl/jTo{ ljb]zL d'b|f afx]s cGo kl/jTo{ ljb]zL d'b|fdf
e'QmfgL ug{ rfx]df k|rlnt ljlgdo b/df ;6xL u/L e'QmfgL ug{ ;lsg]5 . t/, o;
ljefusf] :jLs[lt glnO{ lrlgofF d'b|fdf vf]lnPsf] vftfaf6 ;6xL u/L cGo d'b|fdf e'QmfgL
lbg kfOg] 5}g
-$_ cfˆgf] vftfaf6 JolQmut vftfjfnn] gub} kl/jTo{ ljb]zL d'b|f lemSg rfx]df s'6gLlts
x}l;ot k|fKt JolQmx¿nfO{ gubd} klg e'QmfgL lbg ;lsg] 5 . ;fy}, ljleGg b'tfjf; tyf
s'6gLlts lgof]udf sfo{/t le;fk|fKt u}/–s'6gLlts ljb]zL sd{rf/Lx¿nfO{ cfkm\gf]
JolQmut kl/jTo{ ljb]zL d'b|f vftfaf6 k|lt dlxgf gubdf o'=P;=8n/ %)).– jf ;f]
a/fa/sf] /sd;Dd e'QmfgL lbg ;lsg]5 . cGo vftfjfnsf] xsdf ljb]z hfg' k/]sf]
cj:yfdf dfq k|rlnt Joj:yf adf]lhd gubdf o'=P;=8n/ %)).– jf ;f] a/fa/sf]
/sd;Dd e'QmfgL lbg ;lsg]5 . ljb]z hfg' k/]sf] cj:yfdf ;f] eGbf a9Lsf] gub ;6xL
lbg' k/]sf] v08df cf}lrTosf] cfwf/df ;DalGwt a}+s tyf ljQLo ;+:yfsf] zfvf÷sfof{no
k|d'vn] :jLs[lt lbPdf o:tf] ;6xL k|bfg ug{ ;lsg]5 .
o;/L gubdf e'QmfgL ubf{ gub gf]6x¿ kl5 Counterfeit 7xl/Pdf vftfjfnf :jod\
lhDd]jf/ x'g' kg]{ Joxf]/fsf] zt{ /fvL e'QmfgL ug'{ kg]{5 .
-%_ s'g} klg vftfjfnn] ljb]zaf6 lnPsf] ;]jfsf] e'QmfgL ubf{ ;f] e'QmfgLdf k|rlnt sfg"g
adf]lhd nfUg] clu|d s/ (TDS) bflvnf u/]sf] k|df0f lng' kg]{5 .
-^_ g]kfnL gful/sx¿sf] gfddf vf]lnPsf] s'g} klg lsl;dsf] kl/jTo{ ljb]zL d'b|f vftfaf6
;DalGwt vftfjfnf / lghsf] kl/jf/sf ;b:ox¿nfO{ b]xfo adf]lhd cfjZos kg]{ kl/jTo{
ljb]zL d'b|f vr{ ug{ ;lsg]5 . ;f]eGbf a9L /sd cfjZos k/]df k|s[of k'¥ofO{ cGo
dfWodaf6 ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-s_ cf}ifwf]krf/sf] nflu hfg'k/]df jf uO{ ;s]sf] cj:yfdf /sd gk'u ePdf k|of]hg /
kl/jf/sf] ;b:o ePsf] k'li6 x'g] sfuhftsf] cfwf/df cfjZostf cg'¿ksf] vr{
-v_ ljb]zaf6 cfoft ug{ jf cfoft u/]sf] dfn ;fdfgsf] e'QmfgL ug'{ k/]df JolQmut
k|of]usf] nflu cfoft ug{ ;lsg] elg tf]lsPsf j:t'x¿, lem6Lu'06f ;'ljwf
cGt/utsf j:t'x¿ tyf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 cfoft ug{ :jLs[lt
lnOPsf dfn;fdfgx¿ k|rlnt Joj:yf adf]lhd cfoft ubf{ e'QmfgL ug'{ kg]{ /sd .

166
 -u_ k|rlnt Joj:yf adf]lhdsf sfuhft lnO{ Psf3/ kl/jf/sf ;b:onfO{ ljb]zdf lzIff
cfh{g ug{ cfjZos z}lIfs z'Ns, lgjf{x vr{ / z}lIfs e|d0f vr{
-3_ ljb]zL ;+:yfaf6 lnOPsf] ;]jf k'li6 x'g] cfjZos sfuhftsf] cfwf/df ;DalGwt
;+:yfnfO{ e'QmfgL ug'{ kg]{ jflif{s cd]l/sL 8n/ !%,))).– -kGw| xhf/_ ;Dd jf ;f]
a/fa/ x'g] cGo kl/jTo{ ljb]zL d'b|f
-ª_ xjfO{ l6s6 jf dfn ;fdfg cfoftsf] l;nl;nfdf 9'jfgL tyf jLdf z'Ns e'QmfgLsf]
nflu cfjZos kg]{ aLn÷aLhs cflbdf plNnlvt ljb]zL d'b|f . o:tf] /sd e'QmfgL
ubf{ Account Payee 8«fkm\6÷l6=l6÷r]ssf] dfWodaf6 dfq ug'{ kg{]5
-r_ ljb]zL d'b|fdf cfo cfh{g u/L ljb]zL d'b|fdf vftf ePsf :jb]zL JolQm, kmd{, sDkgL
Pjd\ g]kfnL gful/sx¿ ljb]z e|d0fdf hf+bf cfjZos sfuhft lnO{ cfˆgf] vftfdf
ePsf] ljb]zL d'b|f k|rlnt Joj:yf adf]lhd pkof]u ug{ rfx]df ljb]zL d'b|f
df}Hbftaf6 Ps k6s jf k6s k6s u/L jif{df a9Ldf cd]l/sL 8n/ !%,))).– -kGw|
xhf/_ ;Dd ;Dd jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|fdf a}+lsË pks/0f dfkm{t
pkof]u ug{ ;lsg]5
-5_ cGt/f{li6«o ;+3–;+:yfx¿df sfd u/L tnj eQf tyf k]G;gsf] ?kdf ljb]zL d'b|f
cfh{g ug]{ g]kfnL gful/sx¿n] cfjZos sfuhftsf] cfwf/df g]kfnL a}+sx¿df
vf]lnPsf] ljb]zL d'b|f vftfdf hDdf ePsf] kl/jTo{ ljb]zL d'b|f k|rlnt Joj:yfn] vr{
ug{ 5'6 lbPsf j:t' cfoft ug{, ko{6g / ;]jf v/Lbsf nflu Ps k6sdf cd]l/sL
8n/ !%,))).– -kGw| xhf/_ ;Dd jf k6s k6s u/L Ps jif{df hDdf cd]l/sL 8n/
@),))).– -cd]l/sL 8n/ jL; xhf/_ jf ;f] j/fj/;Ddsf] cGo kl/jTo{ ljb]zL d'b|fdf
pkof]u ug{ ;lsg]5 . t/ o:tf] ;6xL k'FhLut vr{ / nufgLsf] ?kdf ljb]zdf pkof]u
ug{ kfOg] 5}g .
-&_ j:t' tyf ;]jf lgof{t / ko{6g If]qaf6 ePsf] cfh{gaf6 kl/jTo{ ljb]zL d'b|fdf vf]lnPsf]
vftfaf6 b]xfo adf]lhd kl/jTo{ ljb]zL d'b|f vr{ ug{ ;lsg]5 .
-s_ cfk\mgf] tyf cfk\mgf] Sister Concern sf] nflu cfjZos kg]{ dfn ;fdfg k|rlnt
Joj:yf adf]lhd cfoft ug{ jf cfoft ePsf] cflwsfl/s k|df0fsf] cfwf/df e'QmfgL
ug{ . Sister Concern sf] nflu e'QmfgL ug'{ k/]df k|rlnt kl/efiff cg'¿k Sister
Concern xf] eGg] Joxf]/f k|dfl0ft x'g] sfuhft lng' kg]{5 .
-v_ lgof{t ePsf] j:t' tyf ;]jfsf] u'0f:t/, kl/df0f cflbdf km/s k/]sf] sf/0fn] ljb]zL
cfoftstf{af6 ;DalGwt a}+s tyf ljQLo ;+:yf dfk{mt bfjL kg{ cfPdf lgof{t eO{
;f]sf] e'QmfgL k|fKt ePsf] k'li6 x'g] sfuhftx¿ / cflwsfl/s bfjLsf] cfwf/df k|lt
lgof{t÷sG;fOG6d]06 a9Ldf cd]l/sL 8n/ !,))).– jf bfjL /sd dWo] h'g sd x'G5
;f] /sd ;DalGwt ljb]zL cfoftstf{n] kfpg] u/L e'QmfgL ug{ ;lsg] 5 .
-u_ cfk\mgf] tyf cfk\mgf] Sister Concern sf] nflu ljb]zL ;+:yfaf6 lng] ljljw ;]jf, cb[Zo
cfoft (Invisible import) lnP÷u/]sf] k'li6 x'g] sfuhft÷aLn aLhssf] cfwf/df
dfl;s?kdf a9Ldf cd]l/sL 8n/ !%,))).– -kGw| xhf/_ jf ;f] a/fa/ x'g] /sd
;DalGwt kIfnfO{ e'QmfgL ug{ tyf o:t} k|of]hgsf] nflu lgofds lgsfosf]
l;kmfl/;÷:jLs[lt jf o; ljefusf] :jLs[ltsf] cfwf/df ;f] ;LdfeGbf a9L /sd
e'QmfgL ug{ ;lsg]5 .
-3_ cfˆgf] tyf cfk\mgf] l;i6/ sG;g{sf] Jofkf/ Joj;fo k|a4{gsf] nflu ljb]zdf cfof]hgf
x'g] d]nf, k|bz{gL cflbdf efu lng], cGt/f{li6«o ;+3 ;+:yfdf cfa4tf x'g], ;b:otf

167
 lng] cflb k|of]hgsf] nflu :6n a'lsË, btf{ ;b:otf, cfj4tf z'Ns ;DalGwt
;+:yfnfO{ e'QmfgL ug{ ;lsg]5 .
-ª_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 Ohfht÷:jLs[lt k|fKt u/L ljb]zdf
zfvf÷;Dks{ sfof{no÷k|bz{g sIf cflb :yfkgf u/]sf] cj:yfdf ;f]sf] k|df0fsf]
cfwf/df ljBdfg Joj:yf adf]lhd To:tf sfof{no ;~rfngsf] nflu cfjZos kg]{
/sd e'QmfgL ug{ ;lsg]5 .
-r_ o; ljefuaf6 hf/L PsLs[t kl/kqsf] O=k|f= kl/kq ;+VofM & sf] bkmf # df ;dfj]z
ePsf] Joj:yf adf]lhdsf] e|d0f vr{ k|bfg ug{ .
-*_ ljb]zL /fhb'tfjf; s'6gLlts lgof]ux¿n] vf]n]sf] vftfx¿af6 b]xfo adf]lhd kl/jTo{
ljb]zL d'b|fdf vr{ ug{ ;lsg]5 M
-s_ s'6gLlts ;'ljwf cGtu{t, g]kfnsf ;+3÷;+:yf cflbnfO{ cg'bfg÷;xof]usf] ¿kdf
pknJw u/fpg, g]kfn ;/sf/sf] ;DalGwt lgsfosf] :jLs[ltsf] cfwf/df / cfk\mgf]
pkof]u ;d]tsf] k|of]hgsf] nflu k|rlnt Joj:yf adf]lhd ul/g] cfoftsf] e'QmfgL
ug{
-v_ k|rlnt sfg"gn] lgif]w u/]sf] afx]ssf cGo s'g} klg k|of]hgsf] nflu ljb]zl:yt
JolQm, lgsfo cflbnfO{ e'QmfgL ug{ tyf /sdfGt/ ug{
-u_ cfkmgf kbflwsf/L÷sd{rf/Lx¿ ljb]z e|d0fdf hfFbf lgodfg';f/ pknJw u/fOg] b}lgs
tyf e|d0f vr{ nufotsf vr{sf] e'QmfgL ug{
-3_ dfly plNnlvt k|of]hgsf nflu ef/tdf ;d]t CIF d"No ;Dddf kl/jTo{ ljb]zL d'b|f
jf ef/tLo d'b|fdf e'QmfgL ug{
-(_ s'6gLlts x}l;ot k|fKt ljb]zL gful/s, u}x| cfjf;Lo g]kfnL gful/s / ljb]zL
gful/sx¿n] vf]n]sf] vftfx¿af6 b]xfo adf]lhd kl/jTo{{ ljb]zL d'b|fdf vr{ ug{ ;lsg]5 M
-s_ s'6gLlts x}l;ot k|fKt ljb]zL gful/sx¿n] s'6gLlts ;'ljwf cGt/ut k|rlnt
Joj:yf ad]flhd ug]{ cfoftsf] e'QmfgL ug{
-v_ g]kfn ;/sf/sf] ;DalGwt lgsfosf] :jLs[lt lnO{ k|rlnt Joj:yf adf]lhd cGo
cfoftsf] e'QmfgL ug{
-u_ k|rlnt sfg"gn] lgif]w u/]sf] afx]ssf cGo s'g} klg k|of]hgsf] nflu ljb]zl:yt
JolQm, lgsfo cflbnfO{ e'QmfgL÷/sdfGt/ ug{
-3_ dfly plNnlvt k|of]hgsf nflu ef/tdf ;d]t CIF d"No ;Dddf kl/jTo{ ljb]zL d'b|f
jf ef/tLo d'b|fdf e'QmfgL ug{
-!)_ cGt/f{li6«o ;+3÷;+:yf÷k|]z, ljb]zL ;+3÷;+:yf, gfkmf cfh{g ug]{ p2]Zo gePsf
cGt/f{li6«o÷ /fli6«o u}x| ;/sf/L tyf ;fdflhs ;+:yfx¿n] vf]n]sf vftfaf6 b]xfo adf]lhd
kl/jTo{ ljb]zL d'b|fdf vr{ ug{ ;lsg]5 M
-s_ cfk\mgf] pkof]u jf g]kfnl:yt ;+3 ;+:yfnfO{ cg'bfg÷;xof]usf] ¿kdf pknJw
u/fpg] k|of]hgsf] nflu / g]kfn ;/sf/sf] ;DalGwt lgsfo jf lgodgsf/L lgsfosf]
:jLs[lt÷l;kmfl/;df k|rlnt Joj:yf adf]lhd ul/g] cGo cfoftsf] e'QmfgL ug{
-v_ cfk\mgf] kbflwsf/L tyf sd{rf/Lx¿ ljb]z e|d0fdf hfFbf lgodfg';f/ pknJw u/fpg]
b}lgs tyf e|d0f nufotsf vr{sf] e'QmfgL ug{
-u_ cfk\mgf] dft[ ;+:yf÷cg'bfg ;xof]u k|bfos ;+:yf;Fu ePsf] lnlvt ;Demf}tf÷
;xdlt÷;xsfo{ cflbsf] cfwf/df g]kfn ;/sf/sf] ;DalGwt lgsfo jf lgodgsf/L
lgsfoaf6 :jLs[lt÷l;kmfl/; ePsf] sfo{s|d ;~rfngsf] nflu d'n's aflx/ tyf
d'n's leq} e'QmfgL ug{ . o:tf] sfo{qmdsf] nflu e'QmfgL ubf{ ljb]zaf6 k|ltlglwTj ug]{

168
 ljb]zL gful/snfO{ dfq lgh g]kfn k|j]z u/L sfo{qmddf ;xefuL ePsf] k|df0fsf]
cfwf/df b}lgs eQf nufotsf vr{ ljb]zL d'b|fdf gubdf ;d]t e'QmfgL ug]{
k|of]hgsf] nflu gub gf]6x¿ kl5 hfnL -Counterfeit) 7xl/Pdf vftfjfn :jo+d
lhDd]jf/ x'g' kg]{ zt{ /fvL gubdf ;d]t e'QmfgL ug{ ;lsg]5 . o:tf] ;6xL lbg]
a}+sn] e'QmfgL u/]sf] /sdsf] e/kfO{ ;lxtsf] ;DalGwt ljj/0f k]z ug{ nufpg'
kg]{5 .
-3_ dfly plNnlvt k|of]hgsf nflu ef/tdf ;d]t CIF d"No ;Dddf kl/jTo{ ljb]zL d'b|f
jf ef/tLo d'b|fdf ;d]t e'QmfgL ug{ ;lsg] 5 .
-!!_ o; a}+saf6 kl/jTo{ ljb]zL d'b|fsf] sf/f]jf/ ug{ Ohfhtkqk|fKt ljk|]if0f sDkgL, dlgr]Gh/,
6«fen, 6«]lsË, sfuf]{, xf]6n, Po/nfOG; tyf ;f]sf] lh=P;=P÷lk=P;=P nufot b]xfo
adf]lhdsf] cGo lgsfox¿n] vf]n]sf vftfaf6 b]xfo adf]lhd kl/jTo{ ljb]zL d'b|fdf
hDdf÷vr{ ug{ ;lsg]5 M
-s_ ljk|]if0f (Remittance) ;DaGwL sf/f]jf/ ug]{ lgsfo M
-!_ ljb]zl:yt a}+s÷ljQLo ;+:yfx¿af6 o:tf lgsfosf] gfddf k|fKt x'g] /sd dfq
vftfdf hDdf ug{ ;lsg]5 .
-@_ vftfdf hDdf ePsf] kl/jTo{ ljb]zL d'b|f hDdf ePsf] ldltn] !% lbg;Dd dfq
ljb]zL d'b|fdf /fVg ;lsg]5 . ;f] cjlw gf3]kl5 a}+s÷ljQLo ;+:yfn] clgjfo{
¿kdf g]kfnL ¿k}ofsf] vftfdf /sdfGt/ ug'{ kg]{5 .
-#_ kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] sld;g afktsf] /sd cfh{g k|dfl0ft x'g]
sfuhftsf] cfwf/df a]Un} vftf vf]nL hlt cjlw;Dd klg /fVg ;lsg]5 .
-$_ vftfdf /x]sf] ljb]zL d'b|f df}Hbft o; a}+s jf o; a}+saf6 ljb]zL d'b|fdf
sf/f]jf/ ug]{ Ohfhtkqk|fKt s'g} klg a}+s÷ljQLo ;+:yf jf ljB't vl/b (Power
Purchase) sf] nflu g]kfn ljB't k|flws/0fnfO{ ljqmL ug{ ;lsg]5 .
-%_ sld;g afktsf] cfh{g /sdaf6 vf]n]sf] ljb]zL d'b|f vftfaf6 cfˆgf] k|of]hgsf]
nflu k|rlnt Joj:yf adf]lhd ul/g] cfoftsf] e'QmfgL, cd]l/sL 8n/ !%,))).–
-kGw| xhf/_ jf ;f] a/fa/;Dd ljb]zL ;+:yf;Fu lnPsf] ;]jfsf] e'QmfgL, cfˆgf
kbflwsf/L tyf sd{rf/Lx¿ ljb]z e|d0fdf hfFbf lgodfg';f/ pknJw u/fpg]
b}lgs tyf e|d0f nufotsf vr{sf] e'QmfgL ug{ ;lsg]5 .
-^_ ef/tdf sfo{/t g]kfnLx¿sf] cfh{gnfO{ ef/tLo ¿k}ofFdf g]kfn leq\ofpg]
sfo{df ;+nUg ljk|]if0f sf/f]jf/ ug]{ lgsfon] b]xfosf zt{x¿ cGt/ut /xL
ef/tLo ¿k}+ofFdf ;d]t vftf vf]Ng ;Sg]5g\ M
-c_ h'g a}+s tyf ljQLo ;+:yf dfk{mt /sd k|fKt ePsf] xf] ;f]xL a}+s tyf
ljQLo ;+:yfdf vftf vf]Ng' kg]{5 .
-cf_ ef/tLo ¿k}+ofFdf k|fKt x'g] /]ld6fG; / ;f] afktsf] sld;g /sd dfq hDdf
ug{ ;lsg]5
-O_ o:tf] vftfdf /x]sf] df}Hbft o; a}+s tyf o; a}+saf6 Ohfhtkqk|fKt
a}+s÷ ljQLo ;+:yfnfO{ ljqmL ug{ ;lsg]5 .
-O{_ o:tf] vftfdf hDdf ePsf] ef/tLo ?k}ofF hDdf ePsf] ldltn] & -;ft_
sfo{ lbg;Dd dfq vftfdf /fVg kfOg]5 . ;f] cjlw gf3]kl5 a}+s÷ljQLo
;+:yfn] clgjfo{ ¿kdf g]kfnL ¿k}+ofFdf /sdfGt/ ug'{ kg]{5 .
-p_ ef/tLo ¿k}+ofFsf] ljlgdo b/sf] yk36af6 o:tf] vftfdf x'g] nfexfgLsf]
ldnfg o; a}+saf6 lgwf{/0f u/] adf]lhd x'g]5 .

169
-v_ dlgr]Gh/ (Money Changer) sf/f]jf/ ug]{ kmd{÷sDkgL M
-!_ dlgr]Gh/÷kmd{÷sDkgL cfk}mn] vl/b u/]sf] kl/jTo{ ljb]zL d'b|f dfq To:tf]
kmd{÷sDkgLn] vf]n]sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{ ;lsg]5 .
-@_ vftfdf /x]sf] ljb]zL d'b|f df}Hbft o; a}+s tyf o; a}+saf6 ljb]zL d'b|fsf]
sf/f]jf/ ug{ Ohfhtkqk|fKt g]kfnl:yt a}+s÷ljQLo ;+:yfnfO{ ljqmL ug{
;lsg]5 .
-#_ k|rlnt Joj:yf adf]lhd g]kfnL gful/snfO{ /fxbfgL ;'ljwf afktsf] ljb]zL d'b|f
ljqmL ug{ ;d]t Ohfhtkqk|fKt u/]sf dlgr]Gh/ kmd{÷sDkgLn] ;f] k|of]hgsf]
nflu tf]lsPsf] /sd cfk\mgf] vftfaf6 gubd} ljb]zL d'b|f lemSg rfx]df ljb]zL
d'b|f ljqmL u/]sf] ljj/0f -g]kfnL gful/ssf] gfd, /fxbfL gDa/ / ;6xL lnPsf]
kl/jTo{ ljb]zL d'b|fsf] lsl;d / /sd b]lvg] u/L_ kl5 k]z ug'{ kg]{ zt{df
;DalGwt a}+s÷ljQLo ;+:yfn] pknJw eP;Dd kl/jTo{ ljb]zL d'b|f gubdf
pknJw u/fpg ;Sg]5g\ . o;/L kl/jTo{ ljb]zL d'b|f pknJw u/fpFbf cl3Nnf]
k6s pknJw u/fPsf] ljb]zL d'b|f ljqmLsf] ljj/0f pknJw gu/fpg]
dlgr]Gh/nfO{ yk /sd pknJw u/fpg kfOg] 5}g .
-u_ 6«fen, 6«]lsË, sfuf]{, s'l/o/, xf]6n, Po/nfOG; tyf ;f]sf] lh=P;=P÷lk=P;=P / cGo
lgsfox¿ M
-!_ cfk\mgf] lk|lG;kn jf lh=P;=P÷lk=P;=P nfO{ l/Kofl6«Pzg ug'{ kg]{ u/L ljb]zL
d'b|fdf ljqmL u/]sf] ;]jf /sdaf6 a]Un} l/Kofl6«Pzg vftf vf]Ng' kg]{5 . o:tf]
vftfdf ;]jf ljqmL afkt kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] sld;g /sd ;d]t
cfh{g k|dfl0ft x'g] sfuhftsf] cfwf/df hDdf ug{ ;lsg]5 .
-@_ ;]jf ljqmL afkt kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] sld;g afktsf] /sd cfh{g
k|dfl0ft x'g] sfuhftsf] cfwf/df a]Un} kl/jTo{ ljb]zL d'b|f vftfdf ;d]t /fVg
;lsg]5 .
-#_ kl/jTo{ ljb]zL d'b|fdf l/Kofl6«Pzg ug'{ kg]{ /sd l/Kofl6«Pzg vftfaf6} vr{ ug'{
kg]{5 .
-$_ l/Kofl6«Pzg vftfaf6 l/Kofl6«Pzg u/L afFsL /x]sf] ljb]zL d'b|f ljBdfg Joj:yf
adf]lhd e|d0f vr{ pknJw u/fpg] k|rlnt Joj:yf adf]lhd cfk\mgf] pkof]usf]
nflu ul/g] cfoftsf] e'QmfgL ug]{ tyf cd]l/sL 8n/ !%,))).– -kGw| xhf/_ jf
;f] a/fa/;Ddsf] ;]jf lnP afkt ljb]zL ;+:yfnfO{ e'QmfgL ug{ k|of]hgsf] nflu
vr{ ug{ ;lsg]5 .
-3_ j}b]lzs /f]huf/df k7fpg] j}b]lzs /f]huf/ Joj;foL kmd{÷sDkgL÷;+:yf M
-!_ g]kfn j}b]lzs /f]huf/ ;+3sf] l;kmfl/;df j}b]lzs /f]huf/ Joj;foL kmd{÷
sDkgL÷;+:yfx¿n] o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿df
kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng ;Sg]5g\ .
-@_ j}b]lzs /f]huf/ Joj;foL kmd{÷sDkgL÷;+:yfx¿n] ljb]zl:yt Ph]G6x¿af6
ljb]zL d'b|fdf k|fKt ug]{ ;Dk"0f{ sld;g, z'Ns cflb a}+lsË k|0ffnL dfk{mt cfˆgf]
ljb]zL d'b|fsf] vftfdf hDdf ug{ ;Sg]5g\ .
-#_ j}b]lzs /f]huf/ Joj;foL kmd{÷sDkgL÷;+:yfx¿n] ljb]zdf e'QmfgL ug'{kg]{
sld;g, Ph]G;L z'Ns, l/;f]l;{Ë z'Ns cflb aLn e/kfO{÷OGEjfO{;sf] cfwf/df
;6xL u/L Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿ dfkm{t e'QmfgL k7fpg
;Sg]5g\ .

170
 -$_ jflif{s !)) -Ps;o_ ;Dd sfdbf/ k7fpg] j}b]lzs /f]huf/ Joj;foL
kmd{÷sDkgL÷;+:yfx¿sf] Jofkf/ k|j4{g vr{, dgf]/Ghg vr{ afkt Joj;foLx¿
j}b]lzs e|d0fdf hfFbf lgj]bgsf] cfwf/df cfˆgf] ljb]zL d'b|f vftfaf6 a}+s tyf
ljQLo ;+:yfx¿n] jif{df Ps k6s jf k6s k6s u/L a9Ldf cd]l/sL 8n/
!%,))).– -kGw| xhf/_ ;Dd ;6xL ;'ljwf lbg ;lsg]5 . of] ;'ljwf jif{df !))
hgf eGbf a9L sfdbf/ k7fpg] j}b]lzs /f]huf/ sDkgLx¿sf] xsdf eg] jif{df
Ps k6s jf k6s k6s u/L a9Ldf cd]l/sL 8n/ @),)))÷– ;Ddsf] ;6xL
;'ljwf lbg ;lsg]5 .
-%_ Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] o;/L ;6xL lbPsf] ljj/0f q}dfl;s
?kdf qodf; ;dfKt ePsf] & lbgleq o; ljefunfO{ pknJw u/fpg' kg]{5
-!@_ k"FhLut k|s[ltsf] sf/f]jf/af6 k|fKt x'g] kl/jTo{ ljb]zL d'b|faf6 ljb]zL d'b|fdf vftf vf]Ng /
eO/x]sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{' k"j{ o; a}+ssf] :jLs[lt lng'kg]{5 .
-!#_ o; kl/kqsf] ljleGg bkmfdf pNn]v eP cg';f/ kl/jTo{ ljb]zL d'b|fdf vr{÷e'QmfgL ug{
;lsg] ;Ldf / k|of]hg afx]s cGo k|of]hg jf tf]lsPsf] ;LdfeGbf a9L kl/jTo{ ljb]zL
d'b|fdf vr{÷e'QmfgL ug'{ k/]df clgjfo{ ¿kdf o; ljefusf] :jLs[lt lng' kg]{5 .

@= ljb]zdf ljb]zL d'b|fsf] vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf

Ohfhtkqk|fKt u/]sf a}+s tyf ljQLo ;+:yf nufot k|rlnt sfg"g adf]lhd :yflkt kmd{, sDkgL,
;+ul7t ;+3, ;+:yf, lgsfo / g]kfnL gful/sx¿nfO{ ljb]zl:yt a}+sdf vftf vf]Ng' k"j{ o; a}+saf6
b]xfo adf]lhd :jLs[lt lnO{ vftf vf]Ng ;lsg] Joj:yf ul/Psf] 5 .
-s_ a}+s tyf ljQLo ;+:yfn] vf]Ng ;Sg] Ph]G;L (Nostro) vftf ;DaGwL Joj:yf M
ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿nfO{ b]xfosf zt{
tyf sfuhftsf] cfwf/df ljb]zL ljlgdo nufotsf a}+lsË sf/f]jf/ ug]{ k|of]hgsf nflu
ljb]z l:yt a}+sx¿df Ph]G;L vftf (Nostro Account) vf]Ng :jLs[lt k|bfg ug{ ;lsg]5 M
-!_ a}+s tyf ljQLo ;+:yfx¿n] cfjZostf cg';f/sf] kl/jTo{ ljb]zL d'b|fdf Ph]G;L
vftf (Nostro Account) vf]Ng ;Sg]5g\ . o:tf] vftf vf]Ng rfxg] a}+s tyf ljQLo
;+:yfn] vftf vf]Ng rfx]sf] ljb]zL d'b|f, ljb]zl:yt a}+s tyf ljQLo ;+:yfsf] gfd,
7]ufgf / q]ml86 /]l6Ë pNn]v u/L o; ljefudf lgj]bg k]z ug'{ kg]{5
-@_ vftf vf]Ng] :jLs[lt cg'¿k Ph]G;L vftf vf]n]sf] hfgsf/L o; ljefunfO{ clgjfo{
¿kdf u/fpg' kg]{5
-#_ o:tf] vftf cfjZos gePdf a}+s tyf ljQLo ;+:yf cfk}mn] aGb ug{ ;Sg]5g\ .
o;/L aGb ul/Psf] vftfsf] clGtd sf/f]jf/ b]lvg] :6]6d]06 tyf lx;fa ldnfg
(Reconciliation) ljj/0f ;d]t ;+nUg u/L aGb ul/Psf] hfgsf/L o; ljefunfO{
u/fpg' kg]{5
-$_ cfˆgf] Ph]G;L vftfdf df}Hbft /x]sf /sdnfO{ ljleGg d'b|fx¿df cfjZostf
cg'¿k d'b|fut ¿kdf x]/k]m/ ug{ ;lsg]5 . t/, kl/jTo{ ljb]zL d'b|f ljqmL u/L
ef/tLo ¿k}ofF vl/b ug{ kfOg] 5}g
-%_ ef/tLo ¿k}ofFsf Ph]G;L vftfdf cfjZostfeGbf a9L df}Hbft /fVg kfOg] 5}g /
To:tf] ef=?= df}Hbft rNtL vftfdf dfq /fVg kfOg]5
-^_ rNtL vftfaf6 ljb]zL d'b|f sf/f]jf/ ubf{ u|fxs / a}+s÷ljQLo ;+:yf aLr / cGt/
a}+s÷ljQLo ;+:yf aLr klg sf/f]jf/ ug{ ;lsg]5 .

171
 -&_ Ph]G;L df}Hbftaf6 vr{ ubf{ k|rlnt Joj:yf cg';f/ ug'{ kg]{5 . sf/f]jf/ ubf{
nfUg] sld;g, kf]i6]h, tf/, l6s6, 6]n]S;, sn]S;g b:t'/ cflb nufot Ph]G;L
sf/f]jf/ u/] afkt nfUg] cGo e}k/L cfpg] b:t'/ tyf z'Ns afx]ssf cGo e'QmfgL
o:tf] vftfaf6 ug'{ k/]df o; a}+ssf] k"j{ :jLs[lt lng' kg]{5 .
-*_ ljb]zl:yt cfˆgf] Ph]G;L vftfdf hDdf eO{;s]sf] t/ ;DalGwt nfeu|fxL
(Beneficiary) sf] vftfdf hDdf eOg;s]sf] jf e'QmfgL eOg;s]sf] ljb]zL d'b|f
/sdx¿ lkmtf{ (Refund) sf] nflu ;DalGwt a}+saf6 cflwsfl/s cg'/f]w ePdf
Ph]G;L vftfdf hDdf ePsf] @! lbgleq ;Dd dfq lkmtf{ ug{ ;lsg]5 . o;/L
lkmtf{ ul/Psf] ljb]zL d'b|fsf] k]mxl/:t dfl;s ¿kdf dlxgf Joltt ePsf] !%
lbgleq o; ljefudf k7fpg' kg]{5 . t/ o:tf] /sd cj}wflgs tyf ck/flws
k|s[ltsf] ePdf lkmtf{ k7fpg ldNg] 5}g .
-(_ Ph]G;L sf/f]jf/sf] qmddf x'g] ;fdfGo cj:yfsf] cf]e/8«g (Overdrawn) afx]s o;
a}+ssf] :jLs[lt a]u/ ljb]zl:yt Ph]G;L a}+sx¿af6 s'g} lsl;dsf] C0f ;'ljwf tyf
clwljsif{ (Overdraft) lng kfOg] 5}g .
-!)_ a}+s÷ljQLo ;+:yfx¿n] cfk\mgf] k|To]s Ph]G;L vftfsf] lx;fj ldnfg ljj/0f
(Reconciliation Statement) cw{jflif{s tyf jflif{s lx;fj ldnfg (Closing)
;lsPsf] ! dlxgf leq o; ljefudf k7fpg' kg]{5 .
-!!_ a}+s tyf ljQLo ;+:yfx¿n] ljb]zl:yt a}+s tyf ljQLo ;+:yfdf vftf vf]ln @)&$
cfiff9 d;fGt;Dd ;~rfngdf /x]sf Ph]G;L vftfx¿sf] ljb]zL d'b|f, Ph]G;Lsf]
gfd, 7]ufgf / qm]l86 /]l6ª ;d]t b]lvg] ljj/0f / tL vftfx¿sf] gljgtd lx;fj
ldnfg ljj/0f o; ljefudf k]z ug{'kg]{5 .
-v_ kmd{, sDkgL / ;+ul7t ;+3 ;+:yfn] vf]Ng ;Sg] vftf ;DaGwL Joj:yf M
g]kfndf btf{ ePsf lgDg adf]lhdsf sDkgL, ;+ul7t ;+:yf jf kmd{nfO{ b]xfosf zt{ /
sfuhftsf cfwf/df ljb]zdf vftf vf]Ng :jLs[lt k|bfg ug{ ;lsg]5 M
-!_ ljb]zL d'b|fdf /]ld6\ofG; leq\ofpg] sfo{sf] nflu o; a}+saf6 Ohfhtkqk|fKt kmd{,
sDkgL / ;+ul7t ;+3 ;+:yf M o:tf lgsfon] vftf vf]Ng :jLs[lt dfu ubf{ vftf
vf]Ng rfx]sf] a}+ssf] q]ml86 /]l6Ë ;d]t pNn]v ug'{ kg]{5 . o:tf] vftf vf]Ng
:jLs[lt k|bfg ubf{ ljb]zL d'b|f hDdf ug]{ / ;f] /sd g]kfnl:yt a}+s tyf ljQLo
;+:yfdf /sdfGt/ ug]{ k|of]hgsf] nflu dfq :jLs[lt lbg ;lsg]5 .
-@_ ljb]zdf zfvf÷;Dks{ sfof{no vf]Ng ljlwjt :jLs[lt kfPsf jf cfk\mgf]
;]jf÷pTkfbg ljb]zdf ljqmL ug]{ p2]Zon] :yfkgf ePsf lgsfo M o:tf lgsfon]
cfk\mgf] ljb]zl:yt sfof{nosf] sfo{ ;~rfngsf] nflu k|rlnt Joj:yf adf]lhd
vr{ ug{ ;Sg] ;Ldf;Ddsf] /sd vr{ u/L afFsL /x]sf] ljb]zL d'b|f k|To]s #÷#
dlxgfdf a}lsË k|0ffnL dfk{mt\ g]kfn leq\ofO{ ;f]sf] a}+s :6]6d]06 ;lxt o;
ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-#_ cfk\mgf] ;]jf÷pTkfbg ljqmL ug]{ p2]Zon] ljb]zdf cfof]hgf x'g] k|bz{gLdf ;xefuL
x'g o:tf] vftf vf]Ng :jLs[lt kfPsf pBf]u÷Joj;fo M o:tf lgsfon] cfk\mgf]
;]jf÷pTkfbg ljqmL u/L k|fKt ePsf] ljb]zL d'b|f pQm vftfdf hDdf u/L k|bz{gL
cjlwdf ePsf] vr{ s6fO{ afFsL x'g] /sd g]kfn kmls{Psf] #) lbgleq a}lsË
k|0ffnL dfk{mt g]kfn leq\ofO{ a}+s :6]6d]06 ;lxtsf] kmfF6jf/L o; ljefudf k]z ug'{
kg]{5 .

172
 -$_ dfly v08 -!_ b]lv -#_ ;Dd pNn]v ul/Psf k|of]hgsf] nflu vftf vf]Ng rfxg]
sDkgL, ;+ul7t ;+:yf jf kmd{n] cfk\mgf] btf{÷sf/f]jf/ cg'dlt, cfos/ btf{sf]
k|df0fkq, k|aGwkq tyf lgodfjnL, s/ r'Qmf nufotsf sfuhftsf] k|dfl0ft
k|ltlnlk / ljb]zdf vftf vf]Ng] ;DaGwdf ;~rfns ;ldlt jf clVtof/ k|fKt
clwsf/Laf6 ePsf] lg0f{osf] k|ltlnlk ;+nUg u/L vftf vf]Ng rfx]sf] a}+ssf] gfd /
k"/f 7]ufgf pNn]v u/L vftf vf]Ng' kg]{ cfjZostf / k|of]hg;d]t v'nfO{ lgj]bg
k]z ug'{ kg]{5 .
-%_ Ph]G;L vftfsf] lx;fa ldnfg ljj/0f (Reconciliation Statement) cw{jflif{s
¿kdf cw{jflif{s Joltt ePsf] #% lbgleq a}+s :6]6d]06 ;lxt o; ljefudf k]z
ug'{ kg]{5 .
-^_ o:tf] vftfdf /x]sf] /sd sfof{no ;~rfngsf] nflu cfjZos kg]{ afx]s cGo
k|of]hgsf] nflu vr{ ug'{ k/]df sf/0f / k|of]hg k'li6 x'g] sfuhft ;lxt o;
ljefusf] k"j{ l:js[lt lng' kg]{5 .
-&_ /]ld6fG; sDkgLsf] xsdf k|rlnt Joj:yf adf]lhd x'g] u/L / cGo kmd{ sDkgL
tyf ;+ul7t ;+:yfsf] xsdf g]kfndf /sdfGt/ ePsf] /sd g]kfnl:yt a}+s tyf
ljQLo ;+:yfdf ljb]zL d'b|fd} vftf vf]nL /fVg ;d]t ;lsg]5 .
u_ g]kfnL gful/sn] vf]Ng ;Sg] vftf ;DaGwL Joj:yf M
g]kfnL gful/sx¿n] b]xfosf] cj:yfdf dfq ljb]zl:yt a}+sdf vftf vf]Ng ;Sg]5g\ M–
-!_ ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( df ePsf] Joj:yf adf]lhd ljb]zl:yt
a}+sdf g]kfnL gful/sn] ljb]zdf /xFbfa:bfsf] cjlw;Dd cfh{g u/]sf] ljb]zL
ljlgdo jf ;f] ljb]zL ljlgdoaf6 u/]sf] nufgL g]kfndf kmls{;s]kl5 #% lbgleq
:jb]z kmsf{pg] u/L vftf vf]Ng÷;~rfng ug{ ;Sg]5g\ .
-@_ g]kfn kms]{kl5 o:tf] vftf jf nufgL sfod} /fVg rfx]df ;f] vftf jf nufgL /x]sf]
a}+ssf] gfd, 7]ufgf, vftf gDj/, ljb]zL d'b|f tyf /sd v'nfO{ ;f]sf] hfgsf/L o;
ljefunfO{ #% lbgleq lbg' kg]{5 .
-#_ dfly v08 -!_ / -@_ df plNnlvt cj:yfdf afx]s g]kfndf a;f]af; ul//x]sf
g]kfnL gful/sx¿sf] gfddf o; a}+ssf] :jLs[ltdf afx]s ljb]zdf vftf vf]Ng /
;~rfng ug{ kfOg] 5}g .
-$_ ljb]zdf vftfdf /x]sf] ljb]zL d'b|f jf nufgL /sd o; a}+sn] cfjZostf k/]sf]
h'g;'s} avt k|rlnt ljlgdob/df bflvnf ug{ jf u/fpg nufPdf t'?Gt bflvnf
ug'{ u/fpg' kg]{5 .
-%_ cf}krfl/s Pjd\ cgf}krfl/s ¿kdf ljljw lsl;dsf cNksfnLg, bL3{sfnLg e|d0f
÷cjnf]sg÷cWoog÷cWofkg nufotsf sfdsf nflu ljb]z hfg] g]kfnL
gful/sx¿n] cfk"m ljb]zdf /x]sf] jvt ljb]zdf /xg] cjlw;Ddsf] nflu
ljb]zl:yt a}+sdf vftf vf]Ng ;Sg]5g\ . t/, o:tf] vftfdf /x]sf] ljb]zL d'b|f /sd
ljb]zdf cfh{g gu/L ;6xL ;'ljwfaf6 k|fKt ePsf] cj:yfdf cfk\mgf] sfd ;lsO{
g]kfn kmls{Psf] #) lbg leq a}lsË k|0ffnL dfk{mt g]kfn leq\ofpg' kg]{5 . o;/L
leq\ofPsf] /sd g]kfnleqsf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf ljb]zL
d'b|fd} vftf vf]nL /fVg ;d]t ;lsg]5 .

173
 -3_ u}x| a}+lsË lgsfox¿df vftf vf]Ng] ;DaGwdf .
k|rlnt Joj:yfx¿ cGtu{t /xL E-Commerce tyf E-Payment sf] e'QmfgL k|of]hgsf
nflu Ohfhtk|fKt a}+s÷ljQLo ;+:yfx¿n] ljb]zl:yt u}x| a}+lsË lgsfox¿df vftf vf]Ng
rfx]df To:tf] vftf o; a}+ssf] cg'dlt lnO{ vf]Ng ;lsg] 5 .

#= o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sx¿ / ljb]zL d'b|fdf lgIf]k ;+sng ug{ clwsf/k|fKt
ævÆ ju{sf ljQLo ;+:yfx¿n] b]xfosf zt{x¿ cg'?k x'g] u/L kl/jTo{ ljb]zL d'b|fdf d'2tL lgIf]k
;+sng ug{ / kl/rfng ug{ ;Sg]5g\ .
zt{x¿ M
!= ljb]zL d'b|f d'2tL lgIf]k sDtLdf @ aif{ cjwLsf] x'g'kg]{5 .
@= o; k|sf/sf] vftfdf ljb]zL ;+:yfx¿ -ljQLo ;+:yfx¿ ;d]t_ tyf u}/ cfjf;Lo g]kfnLx¿
;xefuL x'g ;Sg]5g\ .
#= b'O{ jf b'O{ eGbf a9L ljb]zL ;+:yfx¿ jf u}/ cfjf;Lo g]kfnLx¿sf] gfddf ;+o'Qm ?kdf
;d]t o; k|sf/sf] vftf vf]Ng ;lsg]5 .
$= u}/ cfjf;Lo g]kfnLsf] gfddf vftf vf]Nbf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L
ePsf] u}/ cfjf;Lo g]kfnLsf] kl/rokqsf] k|ltlnlk ;d]t lng'kg]{5 . vftf ;~rfngsf]
nflu ;f] kl/rokq gjLs/0f ePsf] x'g'kg]{5 .
%= ;+:yfut ljb]zL lgIf]kstf{sf] xsdf o; k|sf/sf] vftf vf]Nbf ;+:yfsf] ;+rfns ;ldltn]
vftf vf]Ng] ;DaGwdf u/]sf] lg0f{o ;d]t ;+nUg ug'{kg]{5 .
^= o; k|sf/sf] vftf cd]l/sL 8n/, o"/f], kfp08 :6ln{ª, ci6«]lnog 8n/ jf Sofg]l8og 8n/
df vf]Ng ;lsg]5 .
&= ljb]zL d'b|fdf ;+sng ug]{ d'2tL lgIf]ksf] /sd a+}s tyf ljQLo ;+:yfn] ljb]zL d'b|fdf
lnPsf] C0fsf] /sd ;d]t u/L cfkm\gf] k|fylds k'FhLsf] zt\k|ltzt;Dd dfq ;+sng ug{
;Sg]5g\ .
*= d'2tL lgIf]k vftfsf] Jofh k|bfg ug]{ k|of]hgsf] nflu dfq ;DalGwt d'2tL lgIf]kstf{sf]
gfddf ;f]xL d'b|fdf jrt vftf ;d]t vf]Ng ;lsg]5 .
(= ;fFjf tyf Jofhsf] /sd lgIf]kstf{n] lgIf]k hDdf u/]s} d'b|fdf h'g b]zaf6 lgIf]ksf] /sd
k|fKt ePsf] xf] ;f]xL b]zdf lgIf]kstf{sf] gfddf vf]lnPsf] vftfdf dfq lkmtf{ e'QmfgL
k7fpg' kg]{5 . t/ ljb]zL d'b|f vftf vr{ u/L g]kfnL ?k}oFfdf e'QmfgL jf /sdfGt/ ug{
afwf kg]{ 5}g .
!)= d'2tL lgIf]kdf kfs]sf] Jofh a}+s tyf ljQLo ;+:yfsf] lgodfg';f/ tyf ;fFjf /sd e'QmfgL
cjlw ;dfKt ePkl5 dfq lkmtf{ e'QmfgL ug'{kg]{5 . t/ b'O{ jif{ eGbf a9L cjlwsf] d'2tL
lgIf]k b'O{ jif{ cjlw Joltt eP kl5 lgIf]kstf{n] Premature u/L lkmtf{ n}hfg ;Sg]5g\ .
!!= d'2tL lgIf]k vftfdf a}+lsË k|0ffnLaf6 dfq /sd k|fKt ug{ ;lsg]5 .
!@= ;+:yfut ljb]zL lgIf]kstf{ tyf u}/ cfjf;Lo g]kfnLx¿af6 Go"gtd cd]l/sL 8n/
!),))).– jf ;f] j/fj/sf] a'Fbf g++= ^ df pNn]lvt cGo d'b|fsf] lgIf]k ;+sng ug{ ;lsg]5 .
!#= o;/L ;+slnt ljb]zL d'b|f d'2tL lgIf]ksf] g]kfnL ?k}ofFdf x'g] /sdsf] zt\k|ltzt /sd;Dd
:jb]zL d'b|fdf shf{ nufgL ug{ ;lsg]5 .
!$= a}+s tyf ljQLo ;+:yfn] d'2tL lgIf]k /sd k|fKt ePsf] tyf lgIf]ksf] ;fFjf tyf Jofh
lkmtf{ e'QmfgL u/]sf] ljj/0f dfl;s ?kdf dlxgf ;dfKt ePsf] !% lbgleq o; a}+sdf k]z
ug{'kg]{5 .
!%= vftf vf]Nbf tyf ;~rfng ubf{ cfkm\gf] u|fxssf] :ki6 klxrfg -Know Your
Customer_ sfod x'g] u/L ;DkQL z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$, ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( nufotsf k|rlnt P]g, lgod tyf ;f] cGtu{t hf/L
ePsf lgb]{zg, kl/kq cflbdf ePsf Joj:yfx¿ kfngf ug'{ kg]{5 .
!^= d'2tL lgIf]k vftf ;+rfng ;DaGwL cGo s'/fx¿ tf]lsP adf]lhd x'g]5 .

174
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M!(÷@)&^

jf0fLHo a}+sx¿n] k|jfx ug{ ;Sg] kl/jTo{ ljb]zL d'b|fsf] C0f ;DaGwL Joj:yf

b]xfo adf]lhdsf pBf]ux¿nfO{ b]xfosf zt{x¿sf] cwLgdf /xL :jb]zsf jfl0fHo a}+sx¿af6 kl/jTo{ ljb]zL
d'b|fdf C0f k|bfg ug{ ;lsg] Joj:yf /x]sf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{
P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s a}+lsË sfof{no
nufot cGo sfof{nox¿ / Ohfhtkqk|fKt æsÆ ju{sf a}+s tyf /fli6«o :t/sf ævÆ ju{sf ljsf;
a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

!= cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿nfO{ sRrf kbfy{ cfoft ug{] cNksfnLg C0f M

-s_ lgof{t If]qdf nfu]sf cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿nfO{ sRrf kbfy{ cfoft ug{ lgDg
zt{x¿sf] clwgdf /xL kl/jTo{ ljb]zL d'b|fdf cNksfnLg C0f k|bfg ug{ ;lsg]5 M
-!_ o:tf] C0f k|bfg ubf{ ;DalGwt lgof{t pBf]unfO{ cfjZos x'g] sRrf kbfy{sf]
cfoftsf nflu vf]lnPsf] k|tLtkqsf] cfwf/df dfq k|bfg ug'{kg]{ 5
-@_ o:tf] C0f k|bfg ubf{ lgof{t eO{ e'QmfgL cfpg afFsL /x]sf] lgof{t k|tLtkqn] vfDg]
/sd;Dd dfq k|bfg ug'{kg]{ 5 .
-#_ o;/L k|fKt C0fsf] ;fFjf, Jofh ;DalGwt pBf]un] cfˆgf] lgof{t cfh{gaf6 k|fKt x'g]
kl/jTo{ ljb]zL d'b|faf6} e'Qmfg ug'{kg]{ 5 .
-$_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt a}+s :jod\n] tf]Sg ;Sg] 5 .

-@_ kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6g, lgof{t pBf]u / xl:k6nx¿nfO{ kl/jTo{ ljb]zL d'b|fdf lgDg
zt{sf] clwgdf /xL C0f k|bfg ug{ ;lsg]5 M
-s_ of] ;'ljwf ;DalGwt ko{6g / lgof{t pBf]u / xl:k6nx¿sf] nflu cfjZos x'g] cfoftsf]
e'QmfgLsf] nflu dfq k|of]u ug{ kfOg] 5 .
-v_ o:tf] C0f /sdsf] ;fFjf÷Jofh ;DalGwt ko{6g / lgof{t pBf]u / xl:k6nn] cfkm\gf] vftfdf
/x]sf] kl/jTo{ ljb]zL d'b|f dWo]af6 e'QmfgL ug'{kg]{ 5 .
-u_ o; k|of]hgsf] nflu a}+sx¿n] ljb]zL a}+saf6 ljBdfg Joj:yf adf]lhd C0f lnPsf] /sdaf6
;d]t C0f ;'ljwf lbg kfpg] 5g\ . ;fy}, ljb]zL d'b|f cfjZos k/]sf] v08df o; a}+sn]
k|rlnt ljlgdo b/df cfjZos ljb]zL d'b|f ljqmL ug]{5 .

-#_ un}+rf pBf]usf] nflu pg cfoft ug{ kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yf M
un}+rf pBf]un] vkt ug]{ pmg dfq cfoft ug]{ p2]Zon] vf]lnPsf sDkgLx¿n] æJofkf/ tyf lgof{t
k|j4{g s]Gb|Æ sf] l;kmf/L;df k|tLtkqdfkm{t sRrf pmg cfoft ubf{ b]xfodf plNnlvt zt{x¿sf]
cwLgdf /xL kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug{ ;lsg]5 M
-s_ of] ;'ljwf clwstd ^ dlxgfsf] nflu dfq x'g]5 .
-v_ C0fsf] Jofhb/ ;DalGwt a}+s :jod\n] lgwf{/0f ug'{kg]{5 .
175
 -u_ of] ;'ljwf cGtu{t lnPsf C0fsf] lx;fj lstfj ljb]zL d'b|fdf g} /fVg'kg]{5 .
-3_ C0fsf] ;fFjf÷Jofh r'Qmf ubf{ k|rlnt ljlgdo b/ cg';f/ g]kfnL ¿k}ofFdf e'QmfgL ug'{kg]{5 .

-$_ kl/jTo{ ljb]zL d'b|fdf k|bfg ug{ ;lsg] cNksfnLg shf{÷cf]e/8«fˆ6 ;'ljwf ;DaGwL Joj:yf M
6«fen, 6'/, l6s]l6Ë, Po/nfOG; / sfuf]{ nufotsf Ph]G;Lx¿nfO{ b]xfosf zt{x¿sf] clwgdf /xL
kl/jTo{ ljb]zL d'b|fdf cNksfnLg C0f / cf]e/8«fkm\6 k|bfg ug{ ;lsg]5 M
-s_ o:tf] C0f÷cf]e/8«fkm\6 ;'ljwf ;+:yfut u|fxsx¿nfO{ ljb]zL d'b|fdf pwf/f] l6s6÷sfuf]{ ljqmL
ug]{ 6«fen, 6'/ l6s]l6Ë, Po/nfOG; / sfuf]{ nufotsf Ph]G;Lx¿nfO{ ljb]zL jfo';]jf sDkgL
jf ;f]sf] lh=P;=P÷lk=P;=P jf cGo ;+oGq dfk{mt l6s6÷sfuf]{ ljqmLsf] Repatriation ug]{
k|of]hgsf nflu dfq pknJw u/fpg ;lsg]5 . k|of]hg cg'?k C0f ;'ljwf pkof]u eP
gePsf] Joxf]/f ;DalGwt a}+sn] g} osLg ug'{ kg]{5 .
-v_ o:tf] C0f ;'ljwf a9Ldf # -tLg_ dlxgf cjlw;Ddsf] nflu dfq k|bfg ug{ ;lsg]5 .
-u_ pwf/f] ljqmL eO{ c;'n x'g afFsL kl/jTo{ ljb]zL d'b|fsf] ;Ldfleq /xL shf{ k|bfg ug'{ kg]{5 .
-3_ shf{df lng] Jofh b/ a}+s cfk}mn] tf]Sg ;Sg]5 .
-ª_ ;fFjf Jofhsf] e'QmfgL ;DalGwt 6«fen, 6'/ l6s]l6Ë Ph]G;Ln] cfkmgf] ljqmL÷cfh{g ePsf]
kl/jTo{ ljb]zL d'b|faf6} ug'{ kg]{5 .
-r_ o; k|of]hgsf] nflu a}+sx¿n] ljb]zL a}+s tyf ljQLo ;+:yfaf6 s'g} lsl;dsf] C0f÷;'ljwf
lng kfOg] 5}g .
-5_ o:tf] shf{sf] cfwf/df o; a}+saf6 k'g/shf{ ;'ljwf pknJw gx'g] / ljb]zL ljlgdo nufotsf]
s'g} klg cfly{s bfloTj o; a}+sdf /xg] 5}g .
-h_ shf{ k|bfg u/]sf] / c;"n x'g afFsL /x]sf] ;fFjf Jofhsf] u|fxs cg';f/sf] dfl;s ljj/0f
dlxgf ;dfKt ePsf] !% lbgleq o; ljefudf k7fpg' kg]{5 .
-%_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0f;Fu ;DalGwt
cfof]hgf÷kl/of]hgfsf nflu kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yf M
-s_ !)) lsnf]jf6 b]lv !))) lsnf]jf6;Dd ljB't zlQm pTkfbg u/L ljqmL ljt/0f ug]{ lghL
If]qsf pBf]u tyf cfˆg} k|of]hgsf nflu ljB't pTkfbg u/L vkt ug]{ pBf]ux¿nfO{ lgDg
zt{x¿sf] cwLgdf /xL kl/jTo{ ljb]zL d'b|fdf cNk jf dWodsfnLg C0f k|bfg ug{ ;lsg]5 M
-!_ ;fgf] :s]ndf gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg u/L ljqmL ljt/0f
ug{ jf s'g} pBf]un] cfˆg} k|of]hgsf nflu gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo'
phf{_ pTkfbg ug{sf lgldQ kl/jTo{ ljb]zL d'b|fdf nufgL ug'{kg]{ ePdf dfq o:tf]
C0f k|bfg ug{ ;lsg]5 .
-@_ o;/L k|bfg ul/g] C0f gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg ;DaGwL
pks/0fx¿sf] cfoft e'QmfgL ug]{ k|of]hgsf nflu dfq pkof]u ug'{kg]{5 .
-#_ o:tf] C0f ;'ljwf pknJw u/fpFbf gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
pTkfbgsf pks/0fx¿ cfoft ug{ vf]lnPsf k|tLtkqsf] cfwf/df dfq ug'{kg]{5 .
-$_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt a}+sn] :jod\ tf]Sg ;Sg]5 .
-%_ cfˆgf] pBf]usf] cfjZostf afx]s gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
pTkfbg u/L ljqmL ljt/0f ug]{ ;fgf :s]nsf pBf]ux¿sf] xsdf eg] o; k|sf/sf] C0f
;'ljwf k|bfg ubf{ o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 .
-v_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0f;Fu ;DalGwt
cfof]hgf÷kl/of]hgf Pjd\ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg u/L vkt

176
ug]{ / cfk"mnfO{ a9L ePsf] pmhf{ ljqmL ljt/0f ug]{ kmd{÷sDkgL÷pBf]u÷Joj;fox¿nfO{
b]xfosf zt{x¿sf] cwLgdf /xL o:tf] C0f kl/jTo{ ljb]zL d'b|fdf cfjZostf cg'?k
cNksfnLg÷ dWosfnLg÷bL3{sfnLg C0f k|bfg ug{ ;lsg]5 M
-!_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ljB't pTkfbgsf] nflu cg'dlt k|fKt u/L ljB't
vl/b ;Demf}tf (Power Purchase Agreement) u/]sf jf cfk}m ljqmL ljt/0f ug{
:jLs[lt k|fKt u/]sf cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL÷pBf]u÷Joj;fox¿nfO{ dfq
o:tf] C0f k|bfg ug{ ;lsg]5 .
-@_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ k|;f/0f tyf ljt/0f ug]{
cfof]hgf÷kl/of]hgfsf] xsdf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ljB't k|;f/0f tyf
lat/0fsf] nflu cg'dlt k|fKt u/]sf] x'g'kg]{ 5 .
-#_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0fsf] nflu cfjZos
kg]{ d]lzg/L, pks/0f / ;/–;fdfg cfoft ug{ Pjd\ ljb]zL kIf;Fu k/fdz{, ;]jf,
k|fljlws ;]jf jf cGo ;]jf lnP afkt e'QmfgL ug'{ kg]{ ljb]zL d'b|fsf] nflu dfq C0f
k|bfg ug'{ kg]{5 .
-$_ k|rlnt dfWodaf6 x'g] cfoftsf] e'QmfgL / ljb]zL kIf;Fu k/fdz{ ;]jf, k|fljlws ;]jf
jf cGo ;]jf lng] k|of]hgsf] nflu b'O{ kIf aLr ePsf] ;+emf}tf jf cGo cflwsfl/s
lnvtsf] cfwf/df ;]jf jf j:t' k|fKt x'g] ;'lglZrttf k|dfl0ft x'g] sfuhftx¿ lnP/
dfq C0f k|bfg ug'{ kg]{5 .
-%_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0f
cfof]hgf÷kl/of]hgfsf] s'n nfutdWo] g]kfnL ?k}+ofdf e'QmfgL ug'{ kg]{ /sdsf] nflu
ljb]zL d'b|fdf C0f k|jfx ug{ kfOg] 5}g .
-^_ ;DalGwt kmd{÷sDkgL÷pBf]usf] gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
pTkfbg tyf k|;f/0f ug]{ cfof]hgf÷kl/of]hgfsf] nflu cg'dlt k|bfg ug]{ lgsfoaf6
:jLs[lt ePsf] cfof]hgf÷kl/of]hgf jf p|Tkfbgsf] cg'dflgt s'n nfut, n]vfk/LIf0f
ePsf] kl5Nnf] jf;nft tyf cGo ljQLo ljj/0f, Joj;flos pTkfbg z'? x'g]
cjlw;Ddsf] k|If]lkt (Projected) ljQLo ljj/0f / Joj;flos pTkfbg z'? ePkl5
jflif{s cfh{g x'g] ;Sg] s'n cfDbfgLsf] ljj/0fsf] cfwf/df gub k|jfxsf] kof{Kt
laZn]if0f u/L pko'Qm cg'kftdf dfq C0f k|bfg ug'{ kg]{5 .
-&_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg / k|;f/0f kl/of]hgfx¿sf] nflu
kl/jTo{ ljb]zL d'b|fdf C0f k|jfx ubf{ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
kl/of]hgfsf] nflu cfjZos kg]{ oGq, pks/0f, sRrf kbfy{ cfoft ug{ afx]s cGo
k/fdz{ ;]jf, k|fljlws ;]jf / cGo ;]jfsf] e'QmfgLsf] nflu cfjZos kg]{ ljb]zL d'b|fsf]
:jLs[t C0f, k|jfx ug'{ k"j{ cfjZos sfuhftx¿ k]z u/L o; a}+ssf] :jLs[lt lng'
kg]{5 .
-*_ æsÆ ju{ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] ;x ljQLos/0f
(Consortium) ;Demf}tf u/]/ klg o:tf] C0f k|bfg ug{ ;Sg]5 .
-(_ ;xljQLos/0f ;Demf}tfsf cfwf/df k|bfg ul/g] C0fsf] ;f+jf Jofh c;'nL, C0f;Fu
;DalGwt cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL÷pBf]usf] cg'udg tyf lg/LIf0f / C0f
;DaGwL ;Dk"0f{ k|zf;lgs nufot sfg"gL sfd sf/jfxLx¿ ug]{÷u/fpg] bfloTj tyf
lhDd]jf/L cu'jf a}+s (Lead Bank) n] lng' kg]{5 .
-!)_ C0fsf] ;fFjf Jofh e'QmfgLsf] nflu cfjZos kg]{ ljb]zL d'b|fsf] ;|f ]t cfk}m;Fu gePsf]
cj:yfdf ;DalGwt cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL÷pBf]ux¿n] æsÆ ju{ / /fli6«o

177
 :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yf Pjd\ o; a}+saf6 Ohfhtkqk|fKt u/]sf
ljk|]if0f (Remittance) kmd{÷sDkgL;Fu k|rlnt ljlgdo b/df ljb]zL d'b|f vl/b ug{
;Sg]5g\ . o;/L vl/b ul/g] ljb]zL d'b|f C0fsf] ;fFjf Jofh e'QmfgL afx]s cGo
k|of]hgdf pkof]u ug{÷u/fpg kfOg] 5}g .
-!!_ ljb]zL d'b|fsf] ljlgdo b/df x'g] ptf/ r9fjsf] sf/0f x'g ;Sg] hf]lvd Joj:yfkgsf]
nflu C0f k|bfos a}+s÷ljQLo ;+:yfn] C0fLnfO{ pko'Qm Joj:yfx¿ cjnDjg ug{
nufpg' kg]{5 / o:tf] Joj:yf ;DalGwt C0fLn] clgjfo{ ?kdf kfngf ug'{ kg]{5 .
-!@_ o:tf] C0fsf] Jofhb/ a}+s÷ljQLo ;+:yfx¿ cfk}mn] to ug{ ;Sg]5g\ .
-u_ a}+s tyf ljQLo ;+:yfdf o:tf] ljb]zL d'b|fdf C0f k|fKt ug{ laleGg kl/of]hgfx¿af6 k/]sf]
lgj]bgsf] ljj/0f -kl/of]hgfsf] gfd, ;+rfns, /sd, :yfg cflb ;+If]kdf pNn]v u/L_ x/]s
q}dfl;s cjlw Joltt ePsf] !% lbgleq o; a}+sdf k]z ug'{ kg]{5 .
-3_ ljb]zL d'b|fsf] C0f :jLs[t ePkl5 ;+nUg cg';"lr !(=! adf]lhdsf] 9fFrfdf ;f]sf] ljj/0f
tTsfn o; ljefunfO{ k7fpg' kg]{5 .
-ª_ C0fsf] ;f+jf Jofh e'QmfgL ug{ afFsL /x]sf] ljj/0f ;+nUg cg';'rL !(=@ adf]lhdsf] 9fFrfdf
k|To]s cw{jflif{s tyf jflif{s lx;fj ldnfg ;lsPsf] !% -kGw_ lbg leq C0f k|jfx ug]{ a}+s
tyf ljQLo ;+:yfn] o; ljefudf k7fpg' kg]{5 .
-r_ ;xljQLos/0fsf] cfwf/df :jLs[t tyf k|bfg ePsf] C0fsf] xsdf To:tf] ljj/0f o; a}+sdf
k7fpg'kg]{ bfloTj cu'jf (Lead) a}+ssf] x'g]5 .
-^_ lgof{tstf{x¿nfO{ ljb]zL d'b|fdf C0f pknJw u/fpg] ;DaGwL Joj:yf M
tof/L kf];fs, un}+rf, kl:dgf, x:tsnf nufotsf j:t' lgof{tstf{x¿nfO{ kl/jTo{ ljb]zL d'b|fdf
Pre-shipment tyf Post-shipment shf{ pknAw u/fpg] ;DaGwdf b]xfosf Joj:yfx¿ ul/Psf] 5 .
-s_ kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L lgof{t sf/f]jf/ ug]{ lgof{tstf{x¿af6 kl/jTo{
ljb]zL d'b|fdf Pre-shipment tyf Post-shipment shf{ dfu u/]df k|rlnt Joj:yf
cGtu{t /xL To:tf] shf{ pknAw u/fpg' kg]{5 . o:tf] shf{df a9Ldf One Year Libor
b/df clwstd !=@% -Ps bzdnj b'O{ kfFr_ k|ltzt yk u/L x'g cfpg] b/n] Jofh
lng ;lsg]5 / ;f]sf] ;fFjf÷Aofh kl/jTo{ ljb]zL d'b|fdf g} c;'n pk/ ug'{kg]{5 .
-v_ o:tf] shf{ k|bfg u/] afkt ;DalGwt a}+sx¿n] dfu u/]df c;n shf{sf] td;'ssf] lwtf]df
One Year Libor b/df )=@% -z'Go bzdnj b'O{ kfFr_ k|ltzt yk u/L x'g cfpg]
Jofhb/df k|rlnt Joj:yfsf] cwLgdf /xL a}+s tyf ljQLo ;+:yfx¿af6 k'g/shf{ dfu
ePsf] lbgdf g} ;DalGwt a}+s tyf ljQLo ;+:yfx¿nfO{ o; a}+sn] kl/jTo{ ljb]zL d'b|fdf
k'g/shf{ pknAw u/fpg] 5 . Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] o:tf] k'g/shf{
dfu ubf{ o; a}+ssf] lgb]{zg adf]lhdsf] k'FhLsf]if kof{Kttf sfod u/]sf] x'g'kg]{5
-u_ ;DalGwt a}+sx¿n] o;/L k'g/shf{ dfu ubf{ o;};fy ;+nUg 9fFrf cg';f/sf] kmd{ clgjfo{
?kn] eg'{ kg]{5
-3_ o:tf] k'g/shf{ slDtdf cd]l/sL 8n/ !,)),))) -Psnfv_ jf ;f]sf] u'0fg (Multiple) df
dfq pknJw u/fOg]5
-ª_ o:tf] k'g/shf{sf] ;fFjf Jofh kl/jTo{ ljb]zL d'b|fdf g} tf]lsPsf] cjlwleq} e'QmfgL ug'{
kg]{5
-r_ kl/jTo{ ljb]zL d'b|fdf Pre-shipment shf{ lnPsf] u|fxsn] s'g} sf/0fjz ;fdfg lgof{t ug{
g;s]sf] sf/0f pko{'Qm shf{ ljb]zL d'b|fdf g} r'Qmf ug{ g;s]sf] v08df g]kfnL ?k}+ofFdf g}
cfjZos lx;fj ldnfg ug{ ;lsg]5 . t/, To;/L lx;fj ldnfg ubf{ lx;fj ldnfg x'g]

178
 lbgsf] ljlgdo b/ nfu' ug'{kg]{5 / Jofhb/sf] xsdf g]kfnL ?k}ofFsf] shf{df lng] clwstd
Jofh b/ eGbf a9L gx'g] u/L b'O{ kIfsf] ;xdltdf lgwf{l/t b/df shf{ lnPsf] ldlt b]lvg}
lng ;lsg]5 .
-5_ Post-shipment shf{sf] xsdf klg Issuing Bank n] Discrepancy b]vfO{ lgof{t e'QmfgL
k"0f{?kdf k|fKt x'g g;s]sf] v08df e'QmfgL Nofpg g;s]sf] /sdsf] xsdf dfly v08 -r_
df pNn]v ul/P cg';f/ ug'{kg]{5 . ;fy}, o:tf] ljb]zL d'b|f k|fKt geP;Dd jf o; a}+sn]
o;af/] :jLs[lt glbP;Dd o;/L lx;fj ldnfg ul/Psf sf/f]jf/x¿sf] clen]v clgjfo{?kn]
sn]Szgdf k7fOPsf 8s'd]G6 ;DaGwL pko'Qm n]vf zLif{s cGtu{t /fVg'kg]{5 .
-h_ sf/0fjz lgof{t x'g g;sL lgof{t shf{ lng] lgof{tstf{n] pQm shf{ kl/jTo{ ljb]zL d'b|fdf
e'QmfgL ug{ g;Sg] l:ylt cfOk/]df To:tf lgof{tstf{sf] ljb]zL d'b|f vftf /x]sf] eP To:tf]
ljb]zL d'b|f vftfdf /x]sf] df}Hbftaf6 lx;fj ldnfg ug'{ kg]{5 . t/, o;sf] nflu lgof{t
gePsf] Joxf]/f ;DalGwt a}+sn] osLg ug'{ kg]{5 . ljb]zL d'b|f vftf gePsf] jf To:tf]
vftfdf kof{Kt df}Hbft gePsf] cj:yfdf v08 -r_ sf] Joj:yf adf]lhd lx;fj ldnfg ug'{
kg]{5 .
-em_ kl/jTo{ ljb]zL d'b|fdf Post-shipment shf{ lb+bf lgof{t Documents Negotiate ubf{s}
cj:yfdf lgof{tstf{sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{ ldNg]5 . syd\sbflrt\
Negotiate ul/Psf pko'Q { m Documents sf] k"0f{ e'QmfgL k|fKt gePsf] cj:yfdf k|rlnt
Joj:yf cg';f/ o; ljefunfO{ hfgsf/L k|fKt ePsf] & lbgleq ljj/0f pknAw
u/fpg'kg]{5 .
-`_ Pre-shipment shf{ lbFbf lgof{tstf{sf] gfpFdf b]xfPdf plNnlvtdWo] s'g} Pp6f sfuhft
k|fKt eO ;s]sf] x'g'kg]{5 M
-!_ lgof{t k|tLtkq
-@_ cfoftstf{ / lgof{tstf{ aLr ePsf] v/Lb ljqmL ;Demf}tf÷;xdlt ;DaGwL sfuhft
(Proforma Invoice or Contract Paper or Indent)
-#_ o; a}+s jf cGo a}+s÷ljQLo ;+:yfaf6 hf/L ePsf] CAD cg'dltkq
-$_ a}+s÷ljQLo ;+:yfaf6 hf/L ePsf] clu|d e'QmfgL k|df0fkq
dfly plNnlvt a'Fbf -!_ b]lv -#_ adf]lhdsf sfuhftsf cfwf/df Pre-shipment shf{ k|bfg
u/L ;s]kl5 plNnlvt zt{gfdf s'g} sf/0fa; /2 eO{ kl/jTo{ ljb]zL d'b|f k|fKt x'g
g;s]sf] cj:yfdf lgof{tstf{sf] cfˆgf] vftfdf ePsf] kl/jTo{ ljb]zL d'b|f jf eljiodf
cGo lgof{taf6 k|fKt x'g] ljb]zL d'b|faf6 ;f] shf{ e'QmfgL ug'{ kg]{5
-6_ Pre-shipment shf{ ;'ljwf cGtu{t lnPsf] C0f lgof{t Documents Negotiate u/]s}
cj:yfdf r'Qmf ug{ nufpg] jf ;f]sf] e'QmfgL k|fKt ePkl5 dfq r'Qmf ug{ nufpg] eGg]
af/] ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] Joj:yf ug{ ;Sg]5
-7_ Pre-shipment tyf Post-shipment shf{ :j?k ljb]zL d'b|fdf g} C0f pknJw x'g] Joj:yf
Deemed Export sf] xsdf ;d]t nfu' x'g]5

-&_ k"jf{wf/ kl/of]hgfdf kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yf M
jfl0fHo a}+sx¿af6 lghL If]qdfk{mt ;~rfng x'g] k"jf{wf/ kl/of]hgf cGtu{t ;8sdfu{, s]jnsf/,
/]nj], kmgkfs{, ljdfg:yn, ˆnfO cf]e/ /f]8, 6g]n /f]8df ;d]t b]xfosf zt{x¿sf] clwgdf /xL
kl/jTo{ ljb]zL d'b|fdf shf{ k|jfx ug{ ;lsg]5 .
-s_ kl/of]hgsf] nflu cfjZos kg]{ d]lzg/L, pks/0f / ;/–;fdfg cfoft ug{ Pjd\ k|rlnt
Joj:yf adf]lhd ljb]zL kIf;Fu k/fdz{–;]jf, k|fljlws–;]jf jf cGo ;]jf lnP afkt
e'QmfgL ug'{ kg]{ ljb]zL d'b|fsf] nflu o; k|sf/sf] C0f k|bfg ug{ ;lsg]5 .
179
 -v_ g]kfnL d'b|fdf e'QmfgL ug]{ /sd (NPR Denominated Payment_ sf nflu ljb]zL d'b|fdf
C0f k|bfg ug{ kfOg] 5}g .
-u_ o:tf] C0fsf] Jofh b/ a}+s / C0fL b'a}kIfsf] ;xdltdf to ug'{ kg]{5 .
-3_ o:tf] C0fsf] ;Defljt ljlgdo b/ hf]lvd ;DalGwt kIfx¿ :jo+n] Joj:yfkg ug'{ kg]{5 .
-ª_ o:tf] C0f cGtu{tsf] /sdaf6 ;]jfsf] e'StfgL ug{'k"j{ k|rlnt Joj:yf cGtu{t cfjZos
sfuhft ;lxt o; ljefusf] k"j{ :jLs[lt lng'kg]{5 .
-*_ ljb]zL nufgLstf{n] leq\ofPsf] kl/jTo{ ljb]zL d'b|fsf] lgIf]ksf] lwtf]df g]kfnL d'b|fdf shf{ k|bfg
ug]{ ;DaGwL Joj:yf M
ljb]zL nufgLdf :yfkgf ePsf pBf]u tyf kl/of]hgfdf ljb]zL nufgLstf{n] leq\ofPsf] kl/jTo{
ljb]zL d'b|fsf] /sd g]kfnsf jfl0fHo a}+sx¿df o; ljefusf] :jLs[lt lnO{ kl/jTo{ ljbzL d'b|fd}
lgIf]k /fvL ;f]sf] lwtf]df g]kfnL d'b|fdf shf{ lng ;Sg]5g\ . o;/L shf{ k|jfx ubf{ lwtf]df /xg]
ljb]zL d'b|f lgIf]knfO{ pQm a}+sn] Po/dfs{ ug'{kg]{ / shf{ ;'/Iff;Fu ;DalGwt cGo Joj:yfx¿
ckgfpg' kg]{5 .

180
 cg';"rL !(=!
-O=k|f=kl/kq ;+Vof !( sf] bkmf %-3_ sf] k|of]hgsf] nflu_
a}+s÷ljQLo ;+:yfsf] gfd M
clkm;÷zfvfsf] gfd
>L g]kfn /fi6« a}+s ldltM
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .
ljifoM C0f :jLs[t u/]sf] af/] .
dxfzo,
To; ljefusf] O=k|f= kl/kq ;+VofM !( sf] bkmf %-3_ adf]lhd hnljB't pTkfbg tyf k|;f/0f;Fu ;DalGwt
cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL÷pBf]unfO{ kl/jTo{ ljb]zL d'b|fdf b]xfoadf]lhd C0f :jLs[t ul/Psf] Joxf]/f
hfgsf/Lsf] nflu cg'/f]w ub{5f}F .
C0fLsf] pTkfbg÷kl/of]hgfsf] cg'dflgt pTkfbg :jLs[t k|bfg u/]sf] C0f Jofh C0f s}lkmot
gfd nfut kl/of]hgfsf] /sd -kl/jTo{ ljb]zL b/ cjlw
-kl/jTo{ ljb]zL d'b|fdf_ lsl;d d'b|fdf_
j:t' ;]jf j:t' ;]jf

tof/ ug]{,
gfd M

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

181
 cg';"rL !(=@
-O=k|f=kl/kq ;+Vof !( sf] bkmf %-ª_ sf] k|of]hgsf] nflu_

a}+s÷ljQLo ;+:yfsf] gfdM

zfvfsf] gfd
>L g]kfn /fi6« a}+s ldltM
ljb]zL ljlgdo Joj:yfkg ljefu
lg/LIf0f tyf cg'udg kmfF6
afn'jf6f/, sf7df08f} .
ljifoM e'QmfgL ug{ afFsL C0fsf] hfgsf/L af/] .
dxfzo,
txf+sf] O=k|f= kl/kq ;+VofM !( sf] bkmf %-ª_ adf]lhd hnljB't pTkfbg tyf k|;f/0f;Fu ;DalGwt b]xfosf
C0fLnfO{ kl/jTo{ ljb]zL d'b|fdf k|bfg ul/Psf] C0fdWo] ldlt ============================;Dddf b]xfo adf]lhd ;fFjf Jofh
e'QmfgL x'g afFsL /x]sf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w ub{5f}F .
pTkfbg÷kl/of]hgfsf] z'?sf] C0f /sd jf+sL C0f /sd s}lkmot
qm=;+= C0fLsf] gfd lsl;d -kl/jTo{ ljb]zL d'b|fdf_ -kl/jTo{ ljb]zL d'b|fdf_
;f+jf Jofh

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

182
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@)÷@)&^

Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft, Derivatives pks/0f, Forward
Contract / Interest Rate Swap ;DaGwL Joj:yf .

a}+s tyf ljQLo ;+:yfx¿n] ljb]zl:yt Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft, Derivatives
pks/0f, Forward sf/f]jf/ / Interest Rate Swap ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf]n] ;f] adf]lhd
ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/
k|of]u u/L] g]kfn /fi6« a}+s a}+lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ / /fli6«o
:t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= a}+s tyf ljQLo ;+:yfx¿n] ljb]zl:yt Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft tyf
8]l/e]l6E; (Derivatives ) pks/0f ;DaGwL Joj:yf .
o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] cfk"m;Fu
df}Hbft /x]sf] kl/jTo{ ljb]zL d'b|fsf] nufgL Joj:yfkg tyf ljlgdo b/df x'g] ptf/r9fjsf] sf/0fn]
x'g ;Sg] hf]lvd Joj:yfkgsf] nflu b]xfo adf]lhdsf] Joj:yf cGtu{t cf–cfˆgf] ;+rfns ;ldltn]
tf]s]sf] gLltut dfkb08leq /xL ljb]zL d'b|f ahf/df k|rlnt laleGg Derivatives pks/0f ;DaGwL
sf/f]jf/x¿ ug{ / cfˆgf] ljb]zL Ph]G;L a}+sx¿df kl/jTo{ ljb]zL d'b|f df}Hbftsf] ?kdf nufgL ug{
;Sg] 5g\ .
-s_ nufgL Joj:yfkgnfO{ b]xfosf] adf]lhd x'g] u/L ug'{÷u/fpg' kg]{5 M
-!_ cGt/f{li6«o ljQLo ;+:yf / ljb]zL ;/sf/af6 hf/L ePsf laleGg k|sf/ / cjlwsf
-tn bkmf -h_ df pNn]v eP adf]lhd x'g] u/L_ C0fkq, lgIf]k k|df0fkq nufotsf
ljljw pko'Qm pks/0fx¿df nufgL ug{ ;lsg]5 .
-@_ kl/jTo{ ljb]zL d'b|fsf] lgIf]kaf6 k|fKt / cfk"m;Fu df}Hbft /x]sf] kl/jTo{ ljb]zL d'b|f
dfq nufgL ug{ ;lsg]5 .
-#_ o:tf] nufgL k|of]hgsf] nflu cGt/f{li6«o jf ljb]zL a}+s tyf laQLo ;+:yfaf6 s'g}
lsl;dsf] C0f lng kfOg] 5}g .
-v_ ljb]zL d'b|f ahf/df k|rlnt Forward, Futures, Options, Swap h:tf Derivatives pks/0f
;DaGwL sf/f]jf/ ug{ ;lsg]5 .
-u_ v08 -s_ sf] -!_ / -@_ df plNnlvt sf/f]jf/x¿ ubf{ pTkGg x'g] ljlgdo nufotsf hf]lvd
;DalGwt a}+s tyf ljQLo ;+:yfn] g} Joxf]g'{ kg]{5 .
-3_ a}+s÷ljQLo ;+:yfx¿n] clu|d ljlgdo sf/f]jf/ -Forward Exchange Contract_ u/]sf]
cj:yfdf ;f] s/f/ bfloTjsf] ;Dk"0f{ /sd ljb]zL Ph]G;L a}+sx¿df df}Hbftsf] ?kdf /fVg ;Sg]
5g\ . ljb]zL ljlgdo sf/f]jf/df clu|d ljlgdo (Forward Exchange ) sf] ;'ljwf pknJw
u/fpg] ;DaGwdf b]xfodf plNnlvt zt{x¿sf] cwLgdf /xL ug'{ kg]{5 M
-!_ ;DalGwt a}+sx¿ :jod\n] clu|d ljlgdob/ (Forward Exchange Rate) lgwf{/0f ug'{
kg]{5 .

183
 -@_ clu|d ljlgdo sf/f]jf/ ubf{ lgj]bssf] cfjZostfsf] cfwf/ (Need Based) nfO{ osLg
u/]/ dfq ug'{ kg]{ 5 .
-#_ o; k|sf/ ul/Psf] clu|d ljlgdo sf/f]jf/sf] Cover g]kfn /fi6« a}+s dfkm{t k|fKt x'g]
5}g cyf{t\ o;af6 x'g ;Sg] nfe xfgL b'j} ;DalGwt a}+sn] g} Joxf]g'{ kg]{ 5 .
-ª_ a}+s÷ljQLo ;+:yfx¿n] cfkm";Fu /x]sf] kl/jTo{ ljb]zL d'b|fsf] lgIf]k afktsf] ;Dk"0f{ /sd
ljb]zL Ph]G;L a}+sx¿df df}Hbftsf] ?kdf /fVg ;Sg] 5g\ .
-r_ a}+s tyf ljQLo ;+:yfx¿n] vf]n]sf] cfoft k|tLtkq nufot cGo ljb]zL ljlgdo bfloTjsf]
xsdf a9Ldf #% k|ltzt a/fa/sf] ljb]zL d'b|f dfq ljb]zL Ph]G;L a}+sdf df}Hbftsf] ?kdf
/fVg ;Sg] 5g\ .
-5_ k|tLtkqsf] bfloTj, kl/jTo{ ljb]zL d'b|fsf] lgIf]k tyf clu|d ljlgdo sf/f]jf/ gePsf a}+s
tyf ljQLo ;+:yfn] ;d]t cfˆgf] sf/f]jf/ ;~rfng ug{ cd]l/sL 8n/ !) nfv;Dd ljBdfg
Joj:yf cGtu{t /xL df}Hbftsf] ?kdf /fVg ;Sg] 5g\ .
-h_ a}+s tyf ljQLo ;+:yfx¿n] Ph]G;L df}Hbftaf6 cfˆgf] b}lgs t/ntfdf k|lts"n c;/ gkg]{ u/L
a9Ldf Ps jif{ jf ;f] eGbf sd cjlwsf] sn l8kf]lh6, ;l6{lkms]6 ckm l8kf]lh6 jf o:t} cGo
pks/0fx¿df nufgL ug{ ;Sg]5g\ . ;f] eGbf a9L cjlwsf nflu nufgL ug{' k/]df cfˆgf]
gLltut Joj:yf cGt/ut /xL Ph]G;L a}+sx¿df /x]sf] s'n df}Hbftaf6 a9Ldf $) k|ltzt
;Dd @ jif]{ cjlw ;Ddsf] sn l8kf]lh6, ;l6{lkms]6 ckm l8kf]lh6 jf o:t} cGo Go'g hf]lvd
ePsf pks/0fx¿df nufgL ug{ ;Sg]5g . t/, k"0f{ t/n ;/sf/L ;'/If0fkqdf eg] pk/f]Qm
;Ldfleq /xL clwstd % jif{;Ddsf nflu nufgL ug{ ;Sg]5g\ .
t/ o:tf] nufgL g]kfn ;b:o /x]sf] If]qLo tyf cGt/fli6«o ;xof]u ;+u7gsf laleGg
sf]ifx¿sf] kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] lgIf]k ;f]xL d'b|fdf g} o; kl/kq adf]lhd Go"g
hf]lvd ePsf pks/0fdf nufgL ug{ pQm $) k|ltztsf] ;Ldf nfu' x'g] 5}g .
@= Forward sf/f]jf/df x'g] hf]lvd Joj:yfkg ;DaGwL Joj:yf M
Ohfhtkqk|fKt æsÆ ju{sf a}+sx¿n] cfk"m;Fu df}Hbft /x]sf] kl/jTo{ ljb]zL d'b|fsf] nufgL
Joj:yfkg tyf ljlgdo b/df x'g] ptf/ r9fjsf] sf/0fn] x'g ;Sg] hf]lvd Joj:yfkgsf] nflu
k|rlnt Joj:yf adf]lhd Derivatives ;DaGwL sf/f]jf/ cGtu{t Forward sf] sf/f]jf/ ubf{ cf;Gg
hf]lvdnfO{ k"0f{tof Wofgdf /fVg] tyf ;6[]jfhL (Speculative) sf/f]jf/ gx'g] u/L b]xfo adf]lhdsf]
zt{x¿sf] cwLgdf /xL sf/f]jf/ ug'{kg]5 { .
-s_ Forward sf/f]jf/df Open Position /fVg gkfOg] cyf{t pQm sf/f]jf/ Completely Square
Up Position x'g' kg]{ .
-v_ Forward sf/f]jf/sf] Exposure kl/jTo{ ljb]zL d'b|fdf b]vfpg' kg]{ .
-u_ Proprietary Forward sf/f]jf/sf] aSof}tf -Outstanding) vl/b / ljqmL (Buy/Sale) b'j}
hf]8]/ k|fylds k"+hLsf] #) k|ltzt eGbf a9L x'g gx'g] .
-3_ Proprietary sf/f]jf/ # dlxgfeGbf a9L cjlwsf] ug{ gkfOg] .
-ª_ Forward sf/f]jf/sf] v'b lx;fj ldnfg (Net Settlement) ubf{ ljb]zL ljlgdo jlxu{dg
x'g] cj:yfdf ljBdfg Joj:yf adf]lhd o; a}+snfO{ hfgsf/L u/fpg' kg]{ .
-r_ Forward sf/f]jf/sf] ;fKtflxs ljj/0f o;};fy ;+nUg cg';"rL @)=! cg';f/ e/L x/]s
cfOtjf/ ljb]zL ljlgdo Joj:yfkg ljefudf k7fpg' kg]{ .
#= Interest Rate Swap ;DaGwL Joj:yf M
kl/jTo{ ljb]zL d'b|fsf] sf/f]jf/ ug]{ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx¿n] k|rlnt Joj:yf cGtu{t
b]xfosf zt{x¿sf] clwgdf /xL Interest Rate Swap ug{ ;Sg]5g M

184
-s_ a}+s÷ljQLo ;+:yfx¿n] cfk'm;Fu /x]sf] ljb]zL d'b|f df}Hbftsf cfwf/df Interest Rate Swap
;Demf}tf ug{ ;Sg] .
-v_ Interest Rate Swap ;Demf}tf u/]kl5 s'g a}+s÷ljQLo ;+:yf;Fu s] slt Swap ;Demf}tf
slt cjlwsf] nflu ul/Psf] xf] ;f]sf] hfgsf/L & -;ft_ lbg leq clgjfo{ ?kdf o;
ljefunfO{ u/fpg'kg]{ .
-u_ hlt /sdsf] nflu Swap ug]{ xf] ;f]xL a/fa/sf] /sdsf] nflu clgjfo{ ?kdf nufgL ub}{
hfg'kg]{ .
-3_ a}+s÷ljQLo ;+:yfx¿n] k|rlnt Joj:yf cGtu{t ljb]zL d'b|fdf C0f lnPsf C0fL;Fu ;f]
C0fsf] Aofhb/ Hedge ug]{ l;nl;nfdf Interest Rate Swap ;Demf}tf u/]df s'g lgsfo;Fu
s] slt /sd, slt cjlwsf] nflu / s] s:tf] zt{df Swap ul/Psf] xf] < ;f] sf] hfgsf/L
!% -kGw|_ lbgleq clgjfo{¿kdf o; ljefunfO{ u/fpg' kg]{5 .
-ª_ pko{'Qm sf/f]jf/x¿af6 l;h{gf x'g] ;a} bfloTj ;DalGwt a}+s÷ljQLo ;+:yf cfk}mn] Joxf]g'{
kg]5{ .

185
 cg';"rL @)=!
-O=k|f=kl/kq ;+Vof @) sf] bkmf @-r_ sf] k|of]hgsf] nflu_

============Bank Limited
Outstnding of Forward Transactions
As on.............
Weekly Reporting Format (Sunday-Friday)
A.Proprietary Transactions
Forward Direction Of
Deal Date Amount Forward Rate Value Date Transactions Counterparty Remarks
(in US$) (Buy/Sale)

Total in USD
Exchange
Rate
Total in NPR

Core Capital (Rs.in million)

Total Proprietary Forward (Rs. in million) % of
Core Capital
Net Settlement During the weeks (Rs.in Million)

B. Non - Proprietary Transactions

Forward Direction Of
Forward Value Requesting
Deal Date Amount Transactions Counterparty Remarks
Rate Date Customer
(in US$) (Buy/Sale)

Total in
USD

186
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@!÷@)&^

ljb]zL d'b|fsf] v/Lb ljqmL sf/f]jf/, sld;g / ljlgdo b/ k|sfzg ;DaGwL Joj:yf

ljb]zL d'b|fsf] v/Lb ljqmL sf/f]jf/ tyf sld;g ;DaGwdf lgDg adf]lhdsf] Joj:yf ul/Psf] x'Fbf ;f] cg';f/
ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/
k|of]u u/L] g]kfn /fi6« a}+s, a}lsË sfof{no nufot ;Dk"0f{ sfof{nox¿, Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf
ævÆ ju{sf a}+s tyf ljQLo ;+:yf, Ohfhtkqk|fKt dlgr]~h/ Pjd\ xf]6nx¿nfO{ of] kl/kq hf/L ul/Psf] 5
.
!= ljb]zL d'b|fsf] v/Lb ljqmL sf/f]jf/ tyf sld;g ;DaGwL Joj:yf M
-s_ Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf a}+s÷ljQLo ;+:yfx¿ :jod\n] kl/jTo{ ljb]zL
d'b|fx¿sf] ljlgdo b/ tf]Sg ;Sg]5g\ .
-v_ ef/tLo ?k}+ofFsf] ljlgdo b/ o; a}+sn] tf]s] adf]lhd x'g]5 .
-u_ a}+s÷ljQLo ;+:yfx¿n] cf–cfk"mn] lgwf{/0f u/]sf] ljlgdo b/df kl/jTo{ ljb]zL d'b|fsf] / o;
a}+saf6 lgwf{l/t ljlgdo b/df ef/tLo ?k}ofFFsf] v/Lb ljqmL sf/f]jf/ cGt/ a}+s÷ljQLo ;+:yf
v/Lb÷ljqmL tyf shf{ ;fk6 nufotsf sf/f]jf/ ug{ ;Sg]5g\ .
-3_ kl/jTo{ ljb]zL ljlgdo b/x¿df x'g] yk36sf] sf/0faf6 sf/f]jf/df x'g;Sg] s'g} klg lsl;dsf]
nfe xfgL ;DalGwt a}+s÷ljQLo ;+:yfx¿s} x'g]5 . t/, ef/tLo ?k}ofFsf] ljlgdo b/sf]
yk36af6 x'g] nfe xfgLsf] ldnfg k|rlnt Joj:yf adf]lhd ul/g]5 .
-ª_ o; a}+s / Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx¿aLr kl/jTo{ ljb]zL d'b|fsf] v/Lb÷ljqmLsf]
sf/f]jf/ ;fdfGotof cd]l/sL 8n/df dfq x'g]5 .
-r_ a}+s÷ljQLo ;+:yfx¿n] gub kl/jTo{ ljb]zL d'b|f v/Lb÷ljqmL sf/f]jf/ ubf{ b]xfo adf]lhd ug{
kg]{5 M
-!_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ / ;f]eGbf dflysf b/sf gub gf]6 v/Lb ubf{ s'g}
lsl;dsf] z'Ns, sld;g cflb lng kfOg] 5}g .
-@_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ b/eGbf sd b/sf gub gf]6 v/Lb ubf{ ;]jf z'Nssf]
?kdf j9Ldf )=%) -z'Go bzdnj kfFr z'Go_ k|ltzt;Dd lng kfOg]5 .
-#_ kl/jTo{ ljb]zL d'b|fsf] gub gf]6 k|rlnt ljlgdo b/df ljqmL ubf{ s'g} lsl;dsf] sld;g,
z'Ns cflb lng kfOg] 5}g .
-5_ o; a}+saf6 Ohfhtkqk|fKt u/]sf dlgr]~h/x¿n] gub kl/jTo{ ljb]zL d'b|f v/Lb÷ljqmL
sf/f]jf/ ubf{ b]xfo adf]lhd ug{ ;Sg] 5g\ M
-!_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ / ;f]eGbf dflysf b/sf gub gf]6 v/Lb ubf{ cfˆgf]
a}+s÷ljQLo ;+:yfn] lgwf{/0f u/]sf] ljlgdo b/df a9Ldf !=%) -Ps bzdnj kfFr z'Go_
k|ltzt;Dd sd u/L v/Lb b/ sfod ug{ ;Sg]5g\ .
-@_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ eGbf sd b/sf gub gf]6 v/Lb ubf{ cfˆgf]
a}+s÷ljQLo ;+:yfn] lgwf{/0f u/]sf] ljlgdo b/df a9Ldf @=)) -b'O{_ k|ltzt;Dd sd u/L
v/Lb b/ sfod ug{ ;Sg]5g .

187
 -#_ lqe'jg cGt/f{li6«o ljdfg:yn kl/;/df /x]sf Ohfhtkqk|fKt dlgr]~h/x¿sf] xsdf ;a}
b/sf kl/jTo{ ljb]zL d'b|fsf] gf]6 ;6xL ubf{ cfˆgf] a}+s÷ljQLo ;+:yfn] lgwf{/0f u/]sf]
ljlgdo b/df a9Ldf @=)) -b'O{_ k|ltzt;Dd sd u/L v/Lb b/ sfod ug{ ;Sg]5g .
-$_ gub ef/tLo ?k}ofFF v/Lb ubf{ o; a}+saf6 lgwf{l/t b/df v/Lb ug'{ kg]{5 / ljqmL ubf{
eg] ef/tLo ?k}ofFF !)).–-Ps ;o_ df a9Ldf –.$) -rfnL;_ k};f;Dd ;]jf z'Nssf]
?kdf lnO{ ljqmL ug{ ;lsg]5 .
-%_ kl/jTo{ ljb]zL d'b|fsf] gub gf]6 vl/b ljqmL ubf{ o; a}+sn] tf]s]sf] afx]s s'g} lsl;dsf]
sld;g, z'Ns cflb lng kfOg] 5}g .
-^_ o; a}+saf6 /fxbfgL ;'ljwf afktsf] ;6xL ;'ljwf k|bfg ug{ Ohfht lnPsf
dlgr]~h/x¿n] To:tf] ;6xL ;'ljwf k|bfg ubf{ cfˆgf] a}+s tyf ljQLo ;+:yfn] tf]s]sf]
ljlgdo b/ g} sfod ug{'kg]{5 .
-&_ dlgr]~h/n] ;6xL u/]sf] kl/jTo{ ljb]zL d'b|f o; a}+ssf] a}+lsª sfof{no nufot pkTosf
jflx/sf sfof{nox¿ dfk{mt klg ;6xL u/L a'emLlbg] Joj:yf ul/Psf] 5 . t/ o;/L
;6xL ubf{ a}+s tyf ljQLo ;+:yfx¿df kl/jTo{ ljb]zL d'b|f vftf ePsf dlgr]~r/x¿sf]
xsdf ;f]xL vftfdf hDdf ug{'kg]{5 .
-h_ a}+s÷ljQLo ;+:yfx¿ / dlgr]~h/x¿n] cf–cfˆgf] df}Hbftsf] gub kl/jTo{ ljb]zL d'b|f o;
a}+ssf] a}+ls+u sfof{no / pkTosf aflx/sf sfof{nox¿n] a'lemlng] Joj:yf ul/Psf] 5 . o;/L
a'emfpg NofpFbf b]xfo adf]lhd x'g] u/L ;6xL÷v/Lb÷hDdf ul/g]5 M
-!_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ / ;f]eGbf dfly b/sf gub gf]6sf] xsdf s'g}
lsl;dsf] sld;g, z'Ns cflb lnOg] 5}g .
-@_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ eGbf sd b/sf gub gf]6sf] xsdf )=%) -z"Go
bzdnj kfFr z'Go_ k|ltztsf b/n] ;]jf z'Ns lnOg]5 .
-#_ dfly pNn]v ul/P adf]lhd k|fKt kl/jTo{ ljb]zL d'b|fdf nfUg] sld;g s§f u/L afFsL x'g]
/sd vftfdf hDdf ug]{ ;DaGwdf a}+s÷ljQLo ;+:yf tyf dlgr]~h/sf] cg'/f]wdf b]xfo
adf]lhd ug{ ;lsg]5 M–
-s_ a}+s÷ljQLo ;+:yfsf] xsdf o; a}+sdf /x]sf] ;DalGwt ljb]zL d'b|f vftf jf g]kfnL
?k}ofFF vftfdf hDdf ug]{ .
-v_ ;DalGwt ljb]zL d'b|fdf vftf gePsf] ljb]zL d'b|fsf] xsdf k|rlnt ljlgdo b/
adf]lhd x'g] /sd g]kfnL ?k}ofFF vftfdf hDdf ug]{ .
-u_ dlgr]~h/x¿sf] xsdf ;DalGwt dlgr]~h/sf] a}+s÷ljQLo ;+:yfl:yt ;DalGwt
ljb]zL d'b|f jf g]kfnL ?k}ofFFsf] vftfdf hDdf x'g] u/L /sdfGt/ / ;DalGwt ljb]zL
d'b|fdf vftf gePsf] ljb]zL d'b|fsf] xsdf k|rlnt ljlgdo b/ adf]lhd x'g] /sd
g]kfnL ?k}ofFFsf] vftfdf hDdf x'g] u/L /sdfGt/ ug]{ .
-em_ o; a}+saf6 vl/b b/dfq k|sfzg x'g] kl/jTo{ ljb]zL d'b|fsf] xsdf ;d]t o;} kl/kqsf] Joj:yf
nfu' x'g]5 .
-`_ /f]huf/Lsf nflu ljb]z hfg] g]kfnLx¿n] u/]sf] cfh{g kl/jTo{ ljb]zL d'b|fdf leq\ofpg] sfo{sf]
nflu o; ljefuaf6 Ohfhtkq lnPsf lgsfox¿nfO{ yk k|f]T;fxg / ;'ljwf afkt k|rlnt
vl/b b/sf cltl/Qm k|lt cd]l/sL 8n/ –.!% k};fsf b/n] O=k|f=sld;g k|bfg ug]{ Joj:yf
ePsf] x'Fbf To:tf lgsfox¿n] o; a}+ssf] a}+lsË sfof{nosf] Ph]G;L vftfdf kl/jTo{ ljb]zL d'b|f
hDdf u/]df ;f]xL cg';f/ pQm sfof{noaf6 O=k|f=sld;g k|bfg ul/g] 5 .

188
 -6_ o; a}+saf6 Ohfhtkqk|fKt xf]6nx¿n] cfkm\gf u|fxs;Fu cfk\mgf] ;]jfsf] e'QmfgL k|of]hgsf]
nflu gub kl/jTo{ ljb]zL d'b|f v/Lb ubf{ o; a}+sn] lgwf{/0f u/]sf] ;f] lbgsf] ljlgdo b/sf]
a9Ldf @ -b'O_{ k|ltzt;Dd sd u/L vl/b b/ sfod ug{ ;Sg]5g .
-7_ xf]6nn] cfˆgf u|fxsnfO{ ;6xL lbg ;Sg] ;DaGwdf M
!= Ohfhtkqk|fKt xf]6nx¿n] cfkm\gf u|fxsnfO{ cfjZos k/]df ;6xL ;'ljwf k|bfg ug{
;Sg]5g .
@= xf]6nx¿n] k|lt u|fxs clwstd cd]l/sL 8n/ #)) jf ;f] a/fa/;Ddsf] kl/jTo{ ljb]zL
d'b|f Ps a;fO{ cjwLdf Ps k6ssf] nflu dfq ;6xL k|bfg ug{ ;Sg]5g .
#= gub kl/jTo{ ljb]zL d'b|f vl/b u/L ;6xL k|bfg ubf{ o; ljefuaf6 hf/L PsLs[t O=k|f=
kl/kqM@&÷@)&$ sf] Joj:yf adf]lhd ljb]zL d'b|f ;6xL /l;b Foreign Exchange
Encashment Receipt (FEER) hf/L ug{'kg]{5 . o;/L hf/L ul/Psf] FEER sf] dfl;s ljj/0f
dlxgf ;DffKt ePsf] !% lbgleq o; ljefudf k]z ug{'kg]{5 .
-@_ Ohfhtkq k|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] cd]l/sL tyf c:6]«lnog 8n/ cfoft ug]{ / gub
cd]l/sL tyf c:6«]lnog 8n/ ljqmL ubf{ Cash Handling Charge lng kfpg] ;DaGwdf M
g]kfndf e|d0f ug]{ ljb]zL ko{6sn] 8]lj6÷s|]l86 sf8{h:tf a}+lsª pks/0faf6 e'QmfgL ug]{ k|j[lQ
a9b} uPsf] / g]kfnL gful/sx¿ ljb]z e|d0fdf hfFbf To:tf] pks/0fsf] k|of]udf cEo:t eO{
g;s]sf] sf/0fn] jfl0fHo a}+sx¿df gub cd]l/sL 8n/ / c:6«]lnog 8n/ sd x'g uO{ k|rlnt
Joj:yf adf]lhd gub cd]l/sL 8n/ / c:6«]lnog 8n/ pknJw u/fpg sl7gfO{ ePsf] ;Gbe{df
gub cd]l/sL 8n/ / c:6«]lnog 8n/sf] cfk"lt{df ;xhtf k|bfg ug{ b]xfo adf]lhd Joj:yf ul/Psf]
5.
!= gub cd]l/sL 8n/ / c:6«]lnog 8n/sf] Joj:yfkg ug{ jfl0fHo a}+sx¿ cfk}mn] gub cd]l/sL
8n/ / c:6«]lnog 8n/ cfoft u/L ljqmL ug{ ;Sg]5g\ .
@= o;/L cfoft ubf{ gub cd]l/sL 8n/sf gofF gf]6 (Fresh Note) / c:6«]lnog 8n/sf ;kmf
gf]6 (Clean Note) dfq cfoft u/L ljqmL ug'{ kg]{5 .
#= a}+sn] u|fxsnfO{ gub cd]l/sL 8n/ / gub c:6«]lnog 8n/ ljqmL ubf{ k|lt cd]l/sL 8n/ jf
k|lt c:6«]lnog 8n/ clwstd #) k};f;Dd Cash Handling Charge afkt lng ;Sg]5g\ .
$= gub cd]l/sL 8n/ jf gub c:6«]lnog 8n/ dfu ug{ cfpg] u|fxsnfO{ ;s];Dd a}+lsË pks/0f
dfk{mt ;6xL lbg k|f]T;fxg ug'{ kg]{5 .
-#_ ljlgdo b/ lgwf{/0f tyf k|sfzg ul/g] ljb]zL d'b|f ;DaGwL Joj:yf M
gub kl/jTo{ ljb]zL d'b|fsf] dfunfO{ b[li6ut u/L k|rlnt Joj:yf cGtu{t /xL Ohfhtkqk|fKt
;+:yfx¿n] tkl;n adf]lhdsf d'b|fx¿sf] vl/b tyf ljqmL b/ sfod u/L vl/b ljqmL ug{ ;Sg]5g .
t/, ef/tLo d'b|fsf] xsdf o; a}+sn] lgwf{/0f u/] adf]lhd x'g]5 .
s|=;+= b]z d'b|fsf] gfd
1 cd]l/sf o'=P;= 8n/
2 o'/f]lkog o'lgog o'/f]lkog o'/f]
3 j]nfot o's] kfp08 :6ln{ª
4 l:j6\h/Nof08 l:j; km|ofGs
5 ci6«]lnof ci6«]lnog 8n/
6 Sofg8f Sofg]l8og 8n/
7 l;+ufk'/ l;+ufk'/ 8n/

189
8 hfkfg hfkflgh P]g
9 rLg rfOlgh o'cfg
10 ;pbL c/]ljof ;fpbL c/]ljog l/ofn
11 stf/ stf/L l/ofn
12 yfONof08 yfO{ ef6
13 o'gfO6]8 c/a Old/]6 o'PO{ lb/fd
14 dn]l;of dn]l;og l/+lu6
15 blIf0f sf]l/of blIf0f sf]l/og jg
16 l:j8]g l:jl8; s|f]g/
17 8]gdfs{ 8]lg; s|f]g/
18 xªsª xªsª 8n/
19 s'j]t s'j]tL lbgf/
20 ax/fOg ax/fOg lbgf/

190
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@@÷@)&^

kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug]{ ;DaGwL Joj:yf .

k|rlnt sfg"g adf]lhd g]kfndf btf{ eO{ sf/f]jf/ ug{] sDkgLx¿n] o; a}+s;Fu k"j{ :jLs[lt lnO{
b]xfo adf]lhdsf] k|s[of k'/ofO{ kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug{ ;Sg]] Joj:yf ul/Psf]n] ;f]xL
adf]lhd ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf]
clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}+lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ
ju{ tyf /fli6«o:t/sf ævÆ ju{sf ljsf; a}+s / cGo ;DalGwt kIfx¿nfO{ ;d]t of] kl/kq hf/L ul/Psf]
5.
!= k|rlnt sfg"g adf]lhd g]kfndf btf{ eO{ g]kfndf ljB't pTkfbg tyf k|;f/0f nfOg lgdf{0f ug{
Ohfhtkq kfPsf sDkgLx¿n] s'g} lglZrt kl/of]hgfsf] nflu o; a}+s;Fu k"j{ :jLs[lt lnO{ s'g}
klg dr]{06 a}lsË sf/f]jf/ ug{ :jLs[lt kfPsf æsÆ ju{ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf
ljQLo ;+:yfsf ;xfos sDkgL dfk{mt kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug{ ;Sg]5g .
@= sDkgLn] ;~rfng ug]{ kl/of]hgfn] lgoldt ¿kdf kl/jTo{ ljb]zL d'b|f cfh{g u/L kl/jTo{ ljb]zL
d'b|fd} ;fFjf tyf Jofh r'Qmf ug{ ;Sg] ePdf To:tf] kl/of]hgf ;DkGg ug]{ k|of]hgsf] nflu
cfjZos kg]{ ;|f]t ;+sng ug]{ sfo{sf] nflu kl/jTo{ ljb]zL d'b|fdf o:tf] C0fkq hf/L ug{ :jLs[lt
k|bfg ul/g]5 .
#= o:tf] C0fkq hf/L ug'{ cufj} k|rlnt sfg"g adf]lhd lwtf]kq jf]8{af6 ljj/0fkq :jLs[t u/fO{ ;f]
af]8{ tyf o; a}+sdf btf{ u/fpg' kg]{5 .
$= o:tf] C0fkq sDkgLn] ;~rfng ug]{ lglZrt kl/of]hgfsf] nflu cfjZos kg]{ ;|f]t h'6fpg dfq
hf/L ug{ ;lsg]5 .
% s'n kl/of]hgf nfutsf] clwstd ^) -;f7L_ k|ltztn] x'g] /sd;Dd dfq o; Joj:yfaf6 ;|f]tsf]
¿kdf ;+sng ug{ ;lsg]5 .
^= o:tf] C0fkqsf] e'QmfgL cjlw sfod ubf{ ljlgdob/, Jofhb/, bfloTj e'QmfgL, j}b]lzs ;DklQ /
bfloTjsf] c;Gt'ng (Mismatch) nufotsf hf]lvdx¿sf] plrt Joj:yfkg ljb]zL d'b|fdf C0f lng]
sDkgLn] g} ug'{ kg]{5 . o; ;DaGwL sf/f]jf/df pTkg x'g] s'g} klg lsl;dsf] ljb]zL ljlgdo
nufotsf cfly{s bfloTj o; a}+sn] Joxf]g]{ 5}g .
&= Jofh e'QmfgL ubf{ Jofh cfDbfgLdf nfUg] s/ ;|f]td} s6[f u/L e'QmfgL ug'{ kg]{5 .
*= kl/of]hgf ;~rfng ePsf] jif{b]lv C0fkqsf] ;fFjf / Jofh e'QmfgLsf] nflu æC0fkq e'QmfgL sf]ifÆ
v8f u/L e'QmfgL cjlw cg';f/ k|To]s jif{sf] d'gfkmfaf6 ;dfg'kflts b/df pQm sf]ifdf ljb]zL
d'b|fdf hDdf ub}{ hfg' kg]{5 .
(= C0fkqaf6 ;+slnt ljb]zL d'b|f h'g k|of]hgsf] nflu :jLs[t ul/Psf] xf] ;f]xL k|of]hgdf dfq vr{
ug'{ kg]{5 .
!)= o;/L ;+slnt ljb]zL d'b|f :jb]z tyf ljb]zaf6 ;f]xL kl/of]hgfsf] nflu k|of]u eO/x]sf] ljb]zL
d'b|fsf] C0fsf] ;fFjf / Jofh e'QmfgLsf] nflu dfq pkof]u ug{ kfOg]5 .
!!= C0fkq hf/L u/L p7]sf] /sddWo]af6 d'n's leq} vr{ ug'{ kbf{ k|rlnt Joj:yf adf]lhd g]kfnL
¿k}ofdf g} vr{ ug'{ kg]{5 .
191
!@= o:tf] C0fkqdf kl/jTo{ ljb]zL ljlgdosf] cfDbfgL÷;|f]t ePsf b]xfosf a}+s tyf ljQLo ;+:yf,
lgsfo, u}/ cfjf;Lo g]kfnL gful/s tyf JolQm ljz]ifn] b]xfo adf]lhd nufgL ug{ ;Sg]5g\ M
-s_ o; a}+saf6 Ohfhtkqk|fKt u/L kl/jTo{ ljb]zL d'b|fdf lgIf]k :jLsf/ ug]{ æsÆ ju{ /
/fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfn] ljb]zL d'b|fdf ;+sng u/]sf lgIf]k
bfloTj /sd dWo] cfˆgf] bfloTj Joj:yfkgdf k|lts"n c;/ gkg]{ u/L cfkm"n] lgwf{/0f
u/]sf] ljb]zL d'b|f lgIf]k bfloTjsf] $) k|ltzt ;Ddsf] /sddfq nufgL ug{ ;lsg]5 . o;
Joj:yf cGtu{t C0fkqdff nufgL u/]sf sf/0fn] kl/jTo{ ljb]zL d'b|fsf] lgIf]k bfloTj
e'StfgL ug{ sl7gfO{ k/]df o; a}+saf6 kl/jTo{ ljb]zL d'b|f pknAw u/fOg]5}g .
-v_ a}+s÷ljQLo ;+:yf afx]s cGo ;+3 ;+:yf tyf JolQm ljz]ifn] nufgL ubf{ cfˆgf] e}/x]sf]
ljb]zL d'b|f vftf dfk{mt nufgL ug'{ kg]{5 .
-u_ k|rlnt Joj:yf adf]lhd ljb]zL d'b|fsf] cfDbfgLsf ;|f]taf6 kl/jTo{ ljb]zL d'b|fdf vftf
vf]n]sf JolQm ljz]if afx]ssf lgsfox¿n] nufgL ug'{ kbf{ ;+rfns ;ldlt jf clVtof/
k|fKt JolQm÷lgsfosf] :jLs[lt cfjZos kg]{5 .
!#= o:tf] C0fkqdf Go"gtd cd]l/sL 8n/ !,))).– / ;f]sf] u'0fsdf nufgL ug{ kfOg] 5 .
!$= o:tf] C0fkq k|fylds jf bf];|f] ahf/df vl/b÷ljqmL ug'{kbf{ cfk\mg} vftfaf6 cfk\mg} gfddf dfq
vl/b÷ljqmL ug{ ;lsg]5 .
!%= :jLs[lt ;LdfeGbf a9L /sdsf] C0fkq hf/L ug{ kfOg] 5}g . cfXjfg ul/PeGbf a9L /sdsf] nflu
lgj]bg k|fKt ePdf lwtf]kq ;DaGwL k|rlnt sfg"g adf]lhd afF8kmfF8 ug'{ kg]{5 .
!^= dfly bkmf !@ df pNn]v ePsf] lgsfo tyf JolQm ljz]ifn] dfq vl/b÷ljqmL ug{ kfpg] u/L k|rlnt
Joj:yf adf]lhd o:tf] C0fkqsf] bf];|f] ahf/ sf/f]jf/ ug{ ;lsg] Joj:yf ldnfpg' kg]{5 .
!&= JolQmx¿n] vl/b u/]sf] C0fkq bf]>f] ahf/sf] ?kdf æsÆ ju{ tyf /fli6«o :t/sf ævÆ ju{sf a}+s
tyf ljQLo ;+:yfx¿nfO{ ljqmL ug{ ;Sg]5g\ .
!*= C0fkq lgisfzg ug{ :jLs[lt k|bfg ubf{ cGo cfjZos zt{x¿ tf]Sg ;lsg]5 . o;/L tf]lsPsf
zt{x¿ clgjfo{ ?kdf kfngf ug'{ kg]{5 .
!(= C0fkq lgisfzgsf] nflu ;DalGwt sDkgLn] k|rlnt sDkgL tyf lwtf]kq ;DaGwL sfg"gsf] k|s[of
k"/f u/L o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf b]xfosf Joxf]/f v'Ng] sfuhft tyf
hfgsf/L ;lxt lgj]bg lbg' kg]{5 . k|fKt lgj]bg pk/ :jLs[t k|bfg ug]{÷gug]{ clwsf/ o; a}+sdf
/xg]5 .
-s_ ;+slnt ;|f]t nufgL ug]{ kl/of]hgfsf] ;+lIfKt ljj/0f tyf kl/of]hgf :jLs[t ug]{ lgsfoaf6
:jLs[t ePsf] s'n nfut
-v_ sDkgLsf] n]vfk/LIf0f ePsf] kl5Nnf] jf;nft nufotsf ljQLo ljj/0f
-u_ C0fkqsf] cjlw ;Ddsf] k|If]lkt (Projected) ljQLo ljj/0f
-3_ C0fkqsf] ;f+jf tyf Jofh kl/jTo{ ljb]zL d'b|fd} e'QmfgL ug{ ;Sg] Ifdtf v'Ng] ljj/0f
-ª_ kl/jTo{ ljb]zL d'b|f cfh{g x'g] k|df0f / kl/of]hgf tof/ ePkl5 C0fkqsf] e'QmfgL
cjlw;Dd jflif{s cfh{g x'g ;Sg] ljb]zL d'b|f /sdsf] cg'dflgt ljj/0f
-r_ ljb]zL d'b|f Joj:yfkg ;DaGwdf hf]vLd Joj:yfkgsf] nflu cjnDjg ul/Psf bkmf ^
adf]lhdsf] Joj:yf ;DaGwL ljj/0f
-5_ C0fkq hf/L x'g] cjlw, Aofhb/ tyf Aofh e'QmfgL cjlw
-h_ C0f e'QmfgL sf]ifsf] Joj:yf / ;~rfng ljlw
@)= ljBdfg Joj:yf adf]lhd cGo lgsfoaf6 lng' kg]{ :jLs[lt÷;xdlt ;DalGwt sDkgL :jod\n]
lng'kg]{5 .

192
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@#÷@)&^

j}b]lzs nufgLsf] k|df0fkq, n]vfÍg tyf k"j{ ;~rfng vr{ nufgLdf u0fgf ;DaGwL Joj:yf

k|rlnt Joj:yf cGtu{t k|ToIf j}b]lzs nufgL -Foreign Direct Investment-FDI_ leq\ofpFbf hf/L ug{'kg]{
j}b]lzs nufgLsf] k|df0fkq, n]vfÍg / k"j{ ;~rfng vr{ nufgLdf u0fgf ug]{ k|s[of ;DaGwdf b]xfo
adf]lhdsf] Joj:yf ul/Psf]n] ;f]xL adf]lhd ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
-;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt æsÆ ju{sf a}+s tyf /fli6«o
:t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= ljb]zL nufgLstf{sf] nflu hf/L ul/g] k|df0fkq ;DaGwL Joj:yf M
-s_ g]kfn ;/sf/sf] :jLs[ltk|fKt ;+o'Qm nufgL jf ztk|ltzt ljb]zL nufgLdf vf]lng] pBf]ux¿df
ljb]zL nufgLstf{n] ug]{ z]o/ nufgL afkt lelqPsf] ljb]zL d'b|fsf] :ki6 clen]v /fVg
cfjZos ePsf] x'Fbf To:tf nufgLstf{x¿n] g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ljb]zL
nufgL ug{ k|fKt u/]sf] :jLs[ltkq, g]kfn /fi6 a}+saf6 To:tf] nufgL afktsf] ljb]zL d'b|f
leq\ofpg k|fKt u/]sf] :jLs[lt kq, kmd{÷sDkgL÷pBf]u÷btf{sf] k|df0fkq, nufgLsf] ljj/0f
nufotsf ;DalGwt sfuhft ;lxtsf] lgj]bgsf cfwf/df ;DalGwt a}+sn] To:tf pBf]udf
nufgL :j?k lelqPsf] ljb]zL d'b|fsf] nflu ;+nUg cg';"rL @#=! adf]lhdsf] nufgLsf]
k|df0fkq hf/L ug{'kg]{5 . t/, pBf]u ljefudf btf{ x'g gkg]{ sDkgL / ;+:yfsf] xsdf eg] o;
a}+sn] k|bfg u/]sf] :jLs[lt nufotsf ;DalGwt sfuhft lnO{ To:tf] k|df0fkq hf/L ug{
;lsg]5 .
-v_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt lnO{ kmd{÷sDkgL÷;+:yfn] leq\ofpg] ljb]zL
d'b|fsf] C0fsf] :ki6 clen]v /fVg cfjZos ePsf] x'Fbf To:tf C0f lng] kmd{÷sDkgL÷;+:yfn]
g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ljb]zL d'b|fdf C0f lng k|fKt u/]sf] :jLs[ltkq, g]kfn
/fi6 a}+saf6 To:tf] C0f afktsf] ljb]zL d'b|f leq\ofpg k|fKt u/]sf] :jLs[lt kq,
kmd{÷sDkgL÷pBf]u btf{sf] k|df0fkq nufotsf ;DalGwt sfuhft ;lxtsf] lgj]bgsf
cfwf/df ;DalGwt a}+sn] To:tf C0f :j?k lelqPsf] ljb]zL d'b|fsf] nflu ;+nUg cg';"rL @#=@
adf]lhdsf] ljb]zL C0f lelqPsf] k|df0fkq hf/L ug{'kg]{5 . t/, pBf]u ljefudf btf{ x'g gkg]{
JolQm, kmd{, sDkgL / ;+:yfsf] xsdf eg] o; a}+sn] k|bfg u/]sf] :jLs[lt nufotsf ;DalGwt
sfuhft lnO{ To:tf] k|df0fkq hf/L ug{ ;lsg]5 .
-u_ nufgLsf] k|df0fkq hf/L ubf{ o:tf] k|df0fkq % k|lt tof/ u/L ;f]sf] klxnf] k|lt o; a}+snfO{,
bf]>f] k|lt g]kfn ;/sf/sf] ;DalGwt lgsfo -pBf]u ljefu÷nufgL af]8{ nufot_ nfO{, t]>f]
k|lt g]kfn ;/sf/, sDkgL /lhi6f/sf] sfof{nonfO{ rf}yf] k|lt ;DalGwt kmd{÷sDkgL÷
pBf]unfO{ pknAw u/fO{ kfFrf} k|lt ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] clen]vsf] nflu /fVg'
kg]{5 .
o;}ul/, ljb]zL d'b|fsf] C0fsf] xsdf o:tf] k|df0fkq $ k|lt tof/ u/L ;f]sf] klxnf] k|lt o;
a}+snfO{, bf]>f] k|lt g]kfn ;/sf/sf] ;DalGwt lgsfo -pBf]u ljefu÷nufgL af]8{ nufot_ nfO{,
t]>f] k|lt ;DalGwt kmd{÷sDkgL÷pBf]unfO{ / rf}yf] k|lt ;DalGwt a}+s÷ljQLo ;+:yf :jod\n]
clen]vsf] nflu /fVg' kg]{5 .
193
 -3_ o:tf] k|df0fkq ;DalGwt a}+ssf] s]Gb|Lo sfof{non] dfq hf/L ug{'kg]{5 . ;fy}, o; a}+snfO{
pknAw u/fOg] k|df0fkqsf ;fy ;DalGwt SWIFT Message, a}+s :6]6d]06 nufotsf k|df0f ;d]t
;+nUg u/L o; ljefudf k7fpg'kg]{5 .
a'Fbf g+= -s_ / -v_ adf]lhd ljb]zL d'b|f k|fKt ug]{ a}+s tyf ljb]zL d'b|fdf nufgL jf C0f k|fKt
ug]{ kmd{÷sDkgL÷;+:yfsf] vftf /x]sf] a}+s km/s k/]]df ljb]zL d'b|f k|fKt ug]{ a}+sn] ljb]zL
nufgL jf C0f k|fKt ug]{ kmd{ ÷sDkgL÷;+:yfsf] vftf /x]sf] a}+sdf h'g d'b|fdf ljb]zL nufgL
jf C0f jfktsf] /sdf k|fKt ePsf] xf] ;f]xL d'b|fdf g} /sdfGt/ ug'{kg]{5 . o;/L /sdfGt/
ubf{ ljb]zL nufgL jf C0f jfkt k|fKt ePsf] ljb]zL d'b|fdf s'g} k|sf/sf] z'Ns÷sld;g jf
lkm jfkt /sd s§f u/]sf] ePdf ;f] /sd ;d]t :ki6 ?kdf v'nfO{ /sdfGt/ ug'{kg]{5 .
-ª_ o; a}+saf6 :jLs[lt lnO{ ljb]zL nufgL tyf C0f afkt lelqPsf] ljb]zL d'b|fsf] k|rlnt
Joj:yf jdf]lhdsf sfuhft ;+nUg u/L o; ljefudf n]vfÍg u/fpg' kg]{5 . ljb]zL nufgLsf]
xsdf sDkgL /lhi6«f/sf] sfof{nodf z]o/ nut sfod u/L ;f] sfof{noaf6 k|dfl0ft z]o/wgL
btf{ lstfa ;d]t k]z ug{'kg]{5 .
-r_ plNnlvt k|s[of k"/f u/L n]vfÍgsf] nflu o; ljefudf lgj]bg k]z x'g cfPdf cfjZos
k|s[of k"/f u/L ljb]zL nufgLsf] xsdf ;+nUg cg';"rL @#=# adf]lhdsf] / ljb]zL C0fsf]
xsdf ;+nUg cg';"rL @#=$ adf]lhdsf] n]vfÍgsf] k|df0fkq pknAw u/fO{g]5 .
@= ztk|ltzt ljb]zL nufgLdf :yfkgf ePsf sDkgLsf] /lhi6«]zg z'Ns tyf k"j{;~rfng vr{ a}+lsË
Rofgn dfk{mt\ leq\ofO{ nufgL /sddf u0fgf ug{] ;DaGwdf .
g]kfndf zt\k|ltzt nufgLdf Joj;fo ;~rfng ug{ rfxg] ljb]zL nufgLstf{n] ;+:yf btf{ ug{
sDkgL /lhi6«f/sf] sfof{nodf a'emfpg'kg]{ /lhi6«]zg z'Ns tyf k"j{ ;~rfng vr{sf] nflu sDkgLsf]
r'Qmf k'FhLsf] ! k|ltzt;Dd /sd nufgLstf{ jf :yfgLo cflwsfl/s k|ltlglw÷Ph]06sf] gfpFdf
a}+lsË Rofgndfk{mt\ clu|d leq\ofpg kfpg] / ;f] /sd ;+:yf btf{ tyf ljb]zL nufgLsf] :jLs[lt eO{
nufgL lelqPkZrft\ n]vfk/LIfsaf6 vr{ k|dfl0ft ul/P adf]lhdsf] /sd ljb]zL nufgL /sddf
u0fgf ug{] Joj:yf ul/Psf] 5 . o;/L lelqPsf] /sdsf] nflu ;DalGwt a}+s tyf ljQLo ;+:yfn]
pQm pBf]u ljb]zL nufgLdf btf{ ePkl5 ljBdfg Joj:yf adf]lhd ;f] /sdsf] nflu klg ljb]zL
k'FhL nufgLsf] k|df0fkq hf/L ug{' kg]{ x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' kg]{5 .
#= jfl0fHo a}+sx¿n] ljb]zL C0fsf] ;fFjf Jofh c;'nL tyf Default C0fLsf] C0f Joj:yfks eO{
Ph]G;L ;]jf k|bfg ug{ ;Sg] ;DaGwL Joj:yf M
ljb]zL nufgLstf{x¿n] g]kfnsf ljleGg pBf]u / kl/of]hgfx¿df C0f nufgL ubf{ To:tf] C0fsf]
;fFjf Jofh c;'nL tyf Default ePsf C0fLx¿sf] lwtf] lnnfdL ;Ddsf k|lqmof k"/f ug]{ u/L ;du|
C0f Joj:yfkgsf] nflu jfl0fHo a}+sx¿n] Ph]G6sf] ?kdf b]xfoadf]lhd x'g] u/L sfo{ ug{ ;Sg]5g\ .
!= ljb]zL d'b|fdf C0f k|fKt ug'{ cl3 k|rlnt Joj:yf adf]lhd ;DalGwt lgofds lgsfoaf6
:jLs[lt lnPsf] x'g' kg]{5 .
@= C0f leq\ofpg' k"j{ o; a}+ssf] :jLs[lt lng' kg]{5 .
#= o;/L :jLs[lt dfu ubf{ C0f Joj:yfkg, Escrow vftf Joj:yfkg tyf Custodian ;DaGwL
qLkIfLo ;Demf}tf klg k]z ug'{ kg]{5 . o; k|of]hgsf] nflu Joj:yfks eO{ sfo{ ubf{ lng]
lhDd]jf/Lx¿ / ;f] jfktsf] lng] sldzg tyf z'Ns klg ;Demf}tfdf pNn]v ug'{ kg]{5 .
$= ;DalGwt ljb]zL nufgLstf{, ljb]zL nufgL leq\ofpg] sDkgL jf ;+3÷;+:yf / jfl0fHo a}+s
;d]tn] qLkIfLo ;Demf}tf u/L s'g} Ps g]kfnL jfl0fHo a}+sn] Ph]06sf] ?kdf C0f Joj:yfkg,
Escrow vftf Joj:yfkg tyf Custodian sf] ¿kdf ;]jf lbg ;Sg]5g\ .

194
%= C0fsf] Aofh jf nufgL ljqmL jf kl/of]hgf ljqmL jf ;'/If0fdf lnPsf] ;DklQ ljqmL u/L ljb]zL
nufgLstf{sf] nflu /sd lkmtf{ k7fpg' kbf{ lgodfg';f/ o; a}+ssf] :jLs[lt lng' kg]{5 .
^= o;/L /sd k7fpg' kbf{ k|rlnt Joj:yf adf]lhd s/ lt/]sf] x'g' kg]{5 .

195
 cg';"rL @#=!
-O=k|f=kl/kq ;+Vof @# sf] bkmf !-s_ sf] k|of]hgsf] nflu_
-ljb]zL nufgLstf{sf] nflu hf/L ul/g] k|df0fkq_
>L ==========================a}+s
============= zfvf

qm=;+= ldlt M
>L g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
k|ToIf j}b]lzs nufgL (FDI) zfvf .
g]kfndf :yfkgf x'g] pBf]udf ljb]zL nufgLstf{n] nufgL ug]{ k'FhL g]kfn leq\ofPsf] k|df0fkq

!= ljb]zL nufgLstf{n] nufgL ug]{ pBf]u÷sDkgLsf] gfd M

@= pBf]u÷sDkgL btf{ gDj/ M
#= ljb]zL nufgLstf{sf] gfd M
7]ufgf M
$= pBf]u÷sDkgLsf]
-s_ clws[t k'FhL M
-v_ r'Qmf k'FhL M
%= ljb]zL nufgLstf{n] nufgL ug]{
-s_ k'FhL /sd M
-v_ k|ltzt M
^= ljb]zL nufgLstf{n] a}+s÷ljQLo ;+:yfdf hDdf ug{ NofPsf] k'FhL ljj/0f
-s_ ljb]zL d'b|f / /sd M
-v_ g]kfnL ?k}ofFFdf x'g] /sd M
&= ljb]zL d'b|f hDdf ePsf]
-s_ Ph]G;L a}+ssf] gfd M
-v_ ldlt M
*= ljb]zL nufgL afktsf] ljb]zL d'b|f leq\ofpg g]kfn /fi6 a}+saf6 :jLs[t ldlt M
(= ljb]zL nufgL ug{ g]kfn ;/sf/sf] ;DjGwLt lgsfoaf6 :jLs[t ldlt M
pko{'Qm adf]lhd ljb]zL d'b|f o; a}+s÷ljQLo ;+:yfdf hDdf ePsf] Joxf]/f k|dfl0ft ub{5'÷5f}F .
clVtof/ k|fKt clwsf/Lsf]

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M
-------------------------------------------------------------------------------------------------
af]wfy{ M– != g]kfn ;/sf/, nufgL af]8{÷pBf]u ljefu
@= g]kfn ;/sf/, sDkgL /lhi6«f/sf] sfof{no
#= ;DalGwt kmd{÷sDkgL÷pBf]u
196
 cg';"rL @#=@
-O=k|f=kl/kq ;+Vof @# sf] bkmf !-v_ sf] k|of]hgsf] nflu_
-ljb]zL d'b|fdf C0f lelqPsf] k|df0f_
>L ==========================a}+s
============= zfvf

qm=;+= ldlt M
>L g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
k|ToIf j}b]lzs nufgL (FDI) zfvf .
g]kfndf :yfkgf x'g] pBf]udf ljb]zL d'b|fdf C0f lelqPsf] k|df0fkq

!= ljb]zL d'b|fdf C0f k|fKt ug]{ pBf]u÷sDkgLsf] gfd M

@= pBf]u÷sDkgL btf{ gDj/ M
#= ljb]zL C0fbftfsf] gfd M
7]ufgf M
$= pBf]u÷sDkgLsf]
-s_ clws[t k'FhL M
-v_ r'Qmf k'FhL M
%= ljb]zL C0fbftfaf6 a}+s÷ljQLo ;+:yfdf hDdf ug{ NofPsf] C0f /sdsf] ljj/0f
-s_ ljb]zL d'b|f / /sd M
-v_ g]kfnL ?k}ofFFdf x'g] /sd M
^= ljb]zL d'b|f hDdf ePsf]
-s_ Ph]G;L a}+ssf] gfd M
-v_ ldlt M
&=ljb]zL d'b|fsf] C0f lng g]kfn /fi6 a}+saf6 :jLs[t ldlt M
*=ljb]zL d'b|fsf] C0f lng g]kfn ;/sf/sf ;DjGwLt lgsfojf6 :jLs[t ldlt M
pko{'Qm adf]lhd ljb]zL d'b|fsf] C0f afktsf] /sd o; a}+s÷ljQLo ;+:yfdf hDdf ePsf] Joxf]/f k|dfl0ft
ub{5'÷5f}F .
clVtof/ k|fKt clwsf/Lsf]
gfd M
kbM
b:tvt M
a}+ssf] 5fkM
-------------------------------------------------------------------------------------------------
af]wfy{ M– != g]kfn ;/sf/, nufgL af]8{÷pBf]u ljefu
@= ;DalGwt kmd{÷sDkgL÷pBf]u

197
 cg';"rL @#=#

-O=k|f=kl/kq ;+Vof @# sf] bkmf !-r_ sf] k|of]hgsf] nflu_

-ljb]zL nufgLsf] n]vfÍgsf] kq_
kq ;+VofM lj=cf= ============÷ ÷ ÷ r=g+= ldlt M

>L =======================================
===========================================

ljifoM– ljb]zL nufgLsf] n]vfÍg .

dxfzo,
To; sDkgL÷pBf]udf nufgL ug]{ k|of]hgsf] nflu o; a}+ssf] k=;+==========================
=ldlt ==================== sf] kqaf6 b]xfosf ljb]zL nufgLstf{x¿af6 s'n ?= ====================== a/fa/sf]
ljb]zL d'b|f leq\ofpg :jLs[lt k|bfg ul/Psf]df ;f] /sddWo] xfn;Dd b]xfo jdf]lhdsf] nufgL leq\ofO{ z]o/
nut ;d]t sfod eO{;s]s]f b]lvPsf]n] tbg'?k o; a}+sdf ljb]zL nufgL n]vfÍg ul/Psf] Joxf]/f
lg0f{ofg';f/ hfgsf/L u/fpFb5' .
qm=;+= ljb]zL o; cl3 n]vfÍg xfn n]vfÍg xfn;Dd n]vfÍg
nufgL ePsf] ljb]zL ul/g] ljb]zL ePsf] s'n nufgL ljb]zL nufgL lelqPsf] ljj/0f
stf{sf] nufgL nufgL
gfd / - ====b/sf]_ - ====b/sf]_
7]ufgf z]o/ /sd z]o/ /sd z]o/ /sd
ldlt÷
;+Vof ;+Vof ;+Vof ?= tfl/v
a}+s lj=d'= /sd /sd ?=

eabLo

- =================== _ - ===================== _
;xfos lgb]{zs pk–lgb]{zs

198
 cg';"rL @#=$

-O=k|f=kl/kq ;+Vof @# sf] bkmf !-r_ sf] k|of]hgsf] nflu_

-ljb]zL d'b|fsf] C0f n]vfÍgsf] kq_

kq;+VofM lj=cf===========÷ ========÷==== ldlt M

r=g+=

>L ====================================
=========================================

ljifoM– ljb]zL d'b|fsf] C0f n]vfÍg ul/Psf] .

dxfzo,
o; ljefusf] k=;+= lj=cf= ====================== ldlt ================== sf] kqaf6 txfFnfO{ b]xfo jdf]lhd
ljb]zL d'b|fdf C0f lng :jLs[tL k|bfg ul/Psf] /sd ========================= dWo] xfn;Dd b]xfo adf]lhdsf]
ljb]zL d'b|fsf] C0f leq\ofPsf] b]lvPsf]n] ;f] adf]lhd o; a}+sdf ljb]zL d'b|fsf] C0f n]vfÍg ul/Psf] Joxf]/f
lg0f{ofg';f/ hfgsf/L u/fpFb5' .
C0f n]vfÍgsf] ljj/0f

o; cl3 xfn;Dd n]vfÍg C0f /sd g]kfn lelqPsf] ljj/0f

:jLs[t ljb]zL xfn n]vfÍg
n]vfÍg ePsf] ePsf] ljb]zL
l;=g+ d'b|fsf] C0f ul/g] ljb]zL
C0f k|bfg ug]{ ljb]zL d'b|fsf] d'b|fsf] s'n
= /sd d'b|fsf] C0f /sd
C0f /sd C0f /sd
-d'b|f =======_ -============d'b|f_ ldlt÷tfl/v a}+s lj=d'= /sd
-d'b|f======_ -=========d'b|f_

eabLo

- _

pk–lgb]{zs

199
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@$÷@)&^

ljb]zL d'b|f sf/f]jf/sf] Ohfht ;DaGwL Joj:yf

ef/tLo ?k}ofFF tyf kl/jTo ljb]zL d'b|f sf/f]jf/nfO{ Jojl:yt agfpg] p2]Zon] o:tf] sf/f]jf/ ug{
Ohfhtkq lbg] ;Gbe{df b]xfo adf]lhdsf] Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug{ u/fpg ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] of] kl/kq hf/L
ul/Psf] 5 .

!= ef/tLo ?k}ofFF vl/b ug]{ Ohfht JolQmnfO{ k|bfg gul/g] M

ef/tLo ?k}ofFFsf] vl/b / ljqmL sf/f]jf/nfO{ Jojl:yt agfpg] p2]Zon] o:tf] sf/f]jf/ ug{ Ohfhtkq
lbg] Joj:yfsf] ;Gbe{df k|rlnt Joj:yfsf] cltl/Qm tn plNnlvt Aoj:yf sfod ul/Psf] 5 .
-s_ JolQmsf] nflu ca pk|fGt Ohfhtkq k|bfg ul/g] 5}g .
-v_ o; cl3 Ohfhtkq lnO{ sfo{ ul//x]sf JolQmut Ohfhtkq wf/sx¿sf] xsdf cfufdL
@)&$ cfiff9 d;fGtleq sDkgLdf btf{ eO{;Sg' kg]{5 .
-u_ Ohfhtkq kfO;s]sf JolQmx¿sf] xsdf lgDglnlvt zt{x¿sf] clwgdf /lx sfo{ ug{'kg]{5
. o:tf] Ohfhtkq gjLs/0f ug{ cfpFbf k|rlnt Joj:yf cg';f/ gjLs/0f ug{ ;lsg]5 .
o;/L Ohfhtkqk|fKt JolQmx¿n] lgDg adf]lhdsf] zt{x¿sf] cwLgdf /xL sfo{ ug{'kg]{5 .
-!_ Ohfhtkqk|fKt JolQmn] ;j{;fwf/0f;Fu ef/tLo ?k}ofF dfq vl/b÷ljqmL ug{
kfOg]5 . ef/tLo ?k}Fof -sDtLdf ! nfv / ?= !) xhf/n] efu hfg] ;f] eGbf a9L
/sd_ cfk"mnfO{ kfos kg]{ g]kfn /fi6« a}+ssf sfof{nox¿df jf o; a}+ssf] ef=?=
sf]if /x]sf a}+ssf zfvfx¿df hDdf ug'{kg]{5 . k|rlnt vl/b b/n] x'g cfpg] /sd
;DalGwt JolQmnfO{ tTsfn} pknJw u/fOg]5 .
-@_ o;/L ;6xL ug{ NofPsf] /sdsf] cfwf/df Ohfhtkq kfPsf cGo lgsfox¿nfO{
o; a}+sn] k|bfg ub}{ cfPsf] -k|lt ef=?= !)) df & !÷@ k};fsf b/n]_ O=k|f=
sld;g k|To]s dlxgfsf] cGTodf Psd'i6 k|bfg ul/g]5 .
-#_ ef/tLo ?k}Fof vl/b ug{ cfjZos g]kfnL ?k}Fofsf] Joj:yf tyf ;6xLsf] nflu
a}+s;Dd n}hfg] Joj:yf JolQm :jo+n] g} ug'{kg]{5 .
-$_ pko{'Qm zt{x¿ / ljb]zL ljlgdo lgoldt ug]{ P]gsf] pNn+3g x'g] u/L s'g}
lsl;dsf] sf/f]jf/ u/]sf] kfOPdf h'g;'s} avt klg Ohfhtkq /2 ug{ ;lsg]5 .
@= a}+s tyf ljQLo ;+:yf, ljk|]if0f sDkgL / dlgr]~h/ sDkgLsf] Ohfht ;DaGwL Joj:yf M
-s_ ljk|]ifs tyf dlgr]~h/ / cGo ;+:yfsf] ?kdf sfd ug]{] JolQm, kmd{,sDkgL jf ;+:yfsf]
k|of]hgsf] nflu Ohfhtkq k|bfg ug]{ sfo{ljlw, kF"hL ;DaGwL Joj:yf, sfd, st{Jo tyf
lg/LIf0f nufot cGo ljifox¿ ljk|]if0f ljlgodfjnL, @)^&, Ohfhtkq tyf lg/LIf0f
ljlgodfjnL, @)^& / dlgr]~h/ ljlgodfjnL, @)^& df pNn]v eP adf]lhd x'g]5 .
-v_ a}+s tyf ljQLo ;+:yf, ljk|]if0f sDkgL / dlgr]~h/sf] Ohfhtkqsf] cjwL s|d;M a9Ldf %,
! / ! jif{ x'g]5 . Ohfht tyf lg/LIf0f ljlgodfjnL cGtu{t Ohfht kfpg] ljleGg
lgsfox¿sf] xsdf ;f]xL ljlgodfjnL adf]lhd x'g]5 .

200
#= Sofl;gf]sf] Ohfht, sf/f]jf/, l/kf]l6{ª, vftf ;~rfng, /sd 6«fG;km/ nufotsf] Joj:yf ;DaGwdfM
-s_ ;a} Sofl;gf]x¿n] sf/f]af/ ;~rfng ug{'k"j{ o; a}+saf6 ljb]zL ljlgdo sf/f]af/ ;DaGwdf
Ohfht lng'kg]{5 . Ohfhtsf] nflu cfj]bg lbFbf cg';"rL @$=( adf]lhdsf] sfuhft k]z
ug{' kg]{5 .
-v_ o; Joj:yf cg'';f/ Sofl;gf]n] cfkm\gf] sf/f]af/ a+}lsË k|0ffnL k|of]u u/L ;Dkfbg ug{' kg]{5
.
-u_ v]nf8Laf6 Sofl;gf] v]nsf] nflu cfjZos /sd cd]l/sL 8n/ %,))) -kfFr xhf/_ jf ;f]
a/fa/sf] kl/jTo{ ljb]zL d'b|f gub} lng ;lsg]5 . ;f]eGbf a9L /sdsf] xsdf eG;f/
3f]if0ff u/L k|dfl0ft u/]sf] x'g'kg]{5 jf a}+lsË k|0ffnLdfkm{t /sd k|fKt u/]sf] x'g'kg]{5 .
;fy}, Ohfhtkqk|fKt Sofl;gf]x¿n] a}+s tyf ljQLo ;+:yfx¿;Fu cfjZos ;Demf}tf u/L
Sofl;gf] v]nf8L;Fu Point of sale (POS) dfkm{t ljb]zL d'b|f k|fKt ug{ ;Sg]5g\ .
-3_ Sofl;gf]n] v]nf8Laf6 a}+sdf /sd hDdf x'Fbf tyf gub} a'lemlnFbf cg';"rL @$=!
adf]lhdsf] /l;b hf/L ug{' kg]{5 .
-ª_ Sofl;gf] sf/f]af/df k|fKt x''g] gub ljb]zL d'b|fx¿ ef]lnkN6;Dd cfˆgf] vftf /x]sf] a}+sdf
hDdf ul/;Sg' kg]{5 .
-r_ ef/taf6 Sofl;gf] v]Ng cfpg] ef/tLox¿af6 k|fKt x''g] ef/tLo d'b|fsf] 5''§} vftf vf]Ng''
kg]{5 . ;f] vftfdf a}+lsª Rofgndfkm{t k|fKt x''g] ef/tLo d''b|f hDdf ug{'kg]{ / v]nf8Ln]
afhL lht]sf] xsdf ;f]xL vftfaf6 a}+lsË Rofgn k|of]u u/L e''QmfgL lbg] Joj:yf ug{'kg]{5 .
o;/L e''QmfgL lbFbf Sofl;gf] lgodfjnL, @)&) sf] lgod @! cg'';f/ v]nf8Ln] Ps k6sdf
v]Ng ;Sg] clwstd afhLsf] ;Ldf -a]6 lnld6_ leq /xL To;} u/L lgod @@ df v]nf8Ln]
v]n v]Ngsf] nflu vl/b ug{ ;Sg] SjfOg jf lrK;sf] clwstd ;ª\Vof tyf d'Nosf] ;Ldf
leq /xL sf/f]af/ ug{' kg]{5 .
-5_ v]nf8Lsf] /sd a}+sdf hDdf u/]sf] ef}r/÷l:nk÷l:jˆ6sf] cflwsfl/s sfuhft sfp06/df
k]z u/]kl5 v]nf8LnfO{ ;f] cg'';f/sf] gDa/ pNn]v ePsf] SjfOg÷lrK; k|bfg ug{'kg]{5 .
Sofl;gf]n] SjfOg÷lrK; ljt/0f ug'{ cufl8 /sd, ;do, ljlgdob/, Sofl;gf]df k|j]z u/]sf]
;do / SjfOg÷lrK; gDa/ ;d]t pNn]v ePsf] /l;b hf/L ug{' kg]{5 .
-h_ s'g /l;b jfkt SjfOg÷lrK; ljt/0f u/]sf] xf] < ;f] olsg x'g] u/L ljt/0f ug{' kg]{5 .
-em_ SjfOg÷lrK; lkmtf{ ePkl5 pQm SjfOg s'g /l;bjfkt hf/L ul/Psf] xf]] olsg ug]{ / ;f]xL
/l;bsf] Reference sf] cfwf/df lht]sf] /sd lkmtf{ e'StfgL lbg' kg]{5 .
-`_ Sofl;gf]sf] ef/tLo d''b|f vftfdf ef=?= !),)),)),)))÷– -b; s/f]8_ tyf kl/jTo{ ljb]zL
d'b|f vftfdf cd]l/sL 8n/ @),)),)))÷– -aL; nfv_ ;Dd clwstd df}Hbft /fVg
;Sg]5g\ . ;f]eGbf a9L /sd hDdf ePkl5 g]kfnL d''b|f vftfdf /sdfGt/ ug{'kg]{5 tyf
lht]sf] /sd oxL df}Hbftaf6 k7fpg'' kg]{5 .
-6_ o; k|of]hgsf] nflu ;DalGwt Sofl;gf]x¿n] o; a}+saf6 Ohfhtkq lnO{ ;f]xL cfwf/df
a}+s tyf ljQLo ;+:yfdf kl/jTo{ ljb]zL d'b|f tyf ef/tLo d'b|fdf vftf vf]Ng ;Sg]5g\ .
o; a}+snfO{ To:tf] vftfsf] ;DaGwdf hfgsf/L u/fO{ ;f]xL vftfaf6 sf/f]af/ ug{' kg]{5 .
-7_ h''g v]nf8Lsf] gfdaf6 /sd a}+sdf hDdf ePsf] 5, ;f]xL v]nf8LnfO{ dfq v]nfpg kfO{g] 5
tyf ;Ldf leq /xL v]nf8Ln] lht]sf] xsdf h''g b]zsf] a}+s, vftf tyf gfdaf6 /sd g]kfn
cfPsf] xf] ;f]xL a}+s, vftf tyf gfddf dfq /sd k7fpg ;lsg]5 . v]nf8Ln] Sofl;gf]
v]nsf] nflu gub} hDdf u/]sf] /sd / lht]sf] /sd cd]l/sL 8n/ %))) ;Dd gub}
e'StfgL ug{ ;lsg]5 .
-8_ v]nf8Ln] afhL lht]sf] xsdf ;f]xL vftfaf6 a}+lsË Rofgn k|of]u u/L e''QmfgL lbg' kg]{5 .
201
 -9_ Sofl;gf]sf] d''gfkmf÷cfh{gsf] cfwf/df o; a}+sn] ;do ;dodf tf]s]sf] ;Ldf;Ddsf] /sd
dfq a}+lsË Rofgn k|of]u u/L e''QmfgL lbg kfpg] 5 . To:tf] lht]sf] /sddf lgod cg'';f/
s/ lt/L ef/tLo d'b|fsf] xsdf sDkgLsf] vftfdf /sd eP;Dd ljefun] tf]s] adf]lhd
ef=?= #),)),)))÷– -tL; nfv_ sf] ;Ldf;Dd tyf cd]l/sL 8n/sf] xsdf !),)))÷– -
b; xhf/_ ;Dd ;f]em} cfˆgf] vftf ePsf] a}+sdfkm{t k7fpg ;lsg] / ;f]eGbf a9L /sd
ePdf o; a}+ssf] :jLs[lt lng'' kg]{5 .
-0f_ v08 -9_ adf]lhdsf] /sd b]xfo adf]lhdsf] sfuhft k]; u/L a}+s dfkm{t e'QmfgL k7fpg
;lsg]5M
 v]nf8Ln] /sd gub} a'emfPsf] eP cg';"rL @$=! adf]lhdsf] gub a'lemlnPsf]
/l;bsf] k|ltlnlk,
 v]nf8Ln] a}+sdfkm{t /sd hDdf u/]sf] eP ;f] ;DaGwL sfuhft,
 t];|f] d'n'ssf] gful/ssf] xsdf /fxbfgLsf] k|ltlnlk / ef/tLo gful/ssf] xsdf
/fxbfgL jf ef/tLo gful/s ePsf] kl/ro v'Ng] ef/t ;/sf/åf/f hf/L sfuhft,
 lht]sf] /sdsf] xsdf lgodfg';f/ s/ lt/]sf] k|df0f .
-t_ v]nf8Ln] /sd lht]sf] xsdf lgodfg'';f/ g]kfn ;/sf/nfO{ a''emfpg'' kg]{ lht]sf] /sddf
nfUg] s/ a''emfPsf] k|df0f k]; u/]kl5 dfq ;Ldfleq /xL a}+sdfkm{t e''QmfgL k7fpg'' kg]{5 .
-y_ ;DklQ z'4Ls/0f tyf cftÍjfbL sfo{df nufgL ug]{ sfo{ lgjf/0f ug]{ ;DaGwdf k|rlnt
sfg'g tyf o; a}+saf6 hf/L lgb]{zgsf] kfngf ug{' kg]{5 .
-b_ ;+:yfsf] sf/f]af/ sfg'g adf]lhd jflif{s ?kdf n]vfk/LIf0f u/fO{ Ohfht gjLs/0f ubf{sf
avt ;f]sf] k|ltlnlk o; a}+sdf k]; ug{' kg]{5 .
-w_ g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)^& df
ePsf] Joj:yf adf]lhd Uof/]06L÷a}+s Uof/]06L / tf]lsP adf]lhd Psd'i7 z'Ns lnO{ o;
a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefuaf6 ! jif{sf] nflu ljb]zL d'b|f sf/f]jf/ ug{
Ohfht k|bfg ug{ ;lsg]5 .
-g_ Sofl;gf]sf] ljb]zL d'b|fsf] sf/f]af/ / Joj:yf ;DaGwdf a}+sn] h'g;'s} avt :ynut /
u}/:ynut lg/LIf0f ug{ ;Sg]5 .
-k_ cGo Joj:yfsf] xsdf g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f
ljlgodfjnL, @)^& adf]lhd x'g]5 .
-km_ cg';"rL @$=@ b]lv @$=* ;Ddsf ljj/0fx¿ dfl;s ?kdf o; a}+sdf Reporting ug{'
kg]{5 .
-$_ Sofl;gfx¿n] online gaming sf] nflu a}+lsË k|0ffnLsf] k|of]u ug{] ;DaGwdf M
g]kfn ;/sf/ ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfno, ko{6g ljefuaf6 :jLs[t v]nx¿
Sofl;gf]n] v]nfpg] ;DaGwdf lgofds lgsfo ko{6g ljefuaf6 :jLs[t SOP (Standard of
Operation Procedures) df pNn]v ePsf u]dx¿ v]nfpg] k|of]hgsf] nflu o; ljefuaf6 :jLs[lt
lnO{ a}+lsË k|0ffnL dfkm{t online dfWodaf6 /sd k|fKt u/L :jLs[t ePsf To:tf online gaming
v]n v]nfpg /sd k|fKt ug]{ / ljßdfg Joj:yf adf]lhd vr{ Pj+ transfer ug{ ;lsg] Joj:yf
ePsf]n] ;f]xL cg'?k ug{ u/fpg of] kl/kq hf/L ul/Psf] 5 .

202
 cg';"rL @$=!

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -3_ sf] k|of]hgsf] nflu_
Sofl;gf] v]nf8L;Fu gub} ljb]zL d'b|f :jLsf/ ubf{ hf/L ug]{ /l;bsf] gd"gf
(Name and Address of Company)
FOREIGN EXCHANGE RECEIPT

Receipt No.: DATE: …………………

We hereby certify that, we have received today foreign currency (Cash÷Bank) as mentioned below
from Mr/Mrs/Miss ………………………………….…… Passport No.: …………………………….

Nationality…………………............ Home Address………………………………………………….

Rate Authorized Companies'

…………. Name, address,

Currency Amount
Stamp and

Signature
Total Rs.

Foreign Currency in Words _________________________________________________

________________________________________________________________________

Customer's Signature: Local Address: ………………………

203
 cg';"rL @$=@

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
v]nf8Laf6 ljb]zL d'b|f :jLsf/ u/]sf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Statement of Receipt

For the Month of ……………………..

S.No. Name of Person Currency Amount in Exchange Amount in Rs.

USD/INR Rate

Total

Authorised Signature:

Name:

Designation:

Date:

204
 cg';"rL @$=#

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
v]nf8LnfO{ e'QmfgL u/]sf] /sdsf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Statement of Payment

For the Month of ……………………..

Amount in USD/INR Amount in Rs.

S.No. Name of Person
Currency Amount

Total

Authorised Signature:

Name:

Designation:

Date:

205
 cg';"rL @$=$

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
a}+sdf hDdf ePsf] /sdsf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Statement of Bank Deposited Amount

For the Month of ……………………..

Amount in USD/INR

Name of the Currency Exchange Rate Amount in

Date Number Of Rs.
Bank Amount
Transactions

Total

Authorised Signature:

Name:

Designation:

Date:

206
 cg';r
" L @$=%

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
k|fKt ePsf], lht]sf] tyf xf/]sf] kl/jTo{ ljb]zL d'b|fsf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Statement of Receipt

For the Month of ……………………..

Amount in USD

S.N. Name of Person Currency Exchange Amount in Rs.

Received Won lost Balance Rate

Total

Authorised Signature:

Name:

Designation:

Date:

207
 cg';"rL @$=^

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
k|fKt ePsf], lht]sf] tyf xf/]sf] ef/tLo d'b|fsf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Statement of Receipt

For the Month of ……………………..

Amount in INR

S.N. Name of Person Exchange Amount in Rs.

Received Won lost Balance Rate

Total

Authorised Signature:

Name:

Designation:

Date:

208
 cg';"rL @$=&

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
k|fKt ePsf], lht]sf] tyf xf/]sf] kl/jTo{ ljb]zL d'b|fsf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Statement of Receipt

For the Month of ……………………..

Amount in USD

Previous Balance Received Payment Balance Amount in

S Exchange Rs.
Date Currency
S.N B c B Rate
Cash Cash Bank Cash Bank
Bank Cash Bank

Total

Authorised Signature:

Name:

Designation:

Date:

209
 cg';"rL @$=*

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -w_ sf] k|of]hgsf] nflu_
k|fKt ePsf], lht]sf] tyf xf/]sf] ef/tLo d'b|fsf] dfl;s ljj/0f
(NAME AND ADDRESS OF THE COMPANY)

Summary of Daily Transactions

For the Month of ……………………..

Amount in INR

Previous Balance Received Payment Balance Amount in

S Exchange Rs.
Date Currency
S.N B c B Rate
Cash Cash Bank Cash Bank
Bank Cash Bank

Total

Authorised Signature:

Name:

Designation:

Date:

210
 cg';"rL @$=(

-kl/kq ;ª\Vof @$ sf] bkmf # sf] v08 -s_ sf] k|of]hgsf] nflu_
Sofl;gf]n] Ohfhtkq lng k]; ug'{ kg]{ sfuhftx¿
!= sDkgL /lhi6«f/sf] sfof{nodf sDkgL btf{ ePsf] k|df0fkqsf] k|dfl0ft k|ltlnlk .
@= cfos/ btf{ k|df0fkqsf] k|dfl0ft k|ltlnlk .
#= pBf]u btf{ ePsf] k|df0fkqsf] k|dfl0ft k|ltlnlk .
$= g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L Ohfhtkqsf] k|dfl0ft k|ltlnlk .
%= g]kfn ;/sf/sf] ;DalGwt dGqfno÷ljefu÷sfof{nosf] ljb]zL d'b|f sf/f]af/ ug]{ l;kmfl/;kqsf]
;Ssnk|lt .
^= Sofl;gf] b:t'/ jfkt g]kfn /fi6« a}+s, yfkfynLl:yt vftf g+= !@)))))–)#)–)!@–%@$ df ?=
@,))).– bflvnf u/]sf] ;Ssn ef}r/ .
&= k'/f 7]ufgf / Kofg g+= ;lxtsf] 6\ofS; OGEjfO;, Foreign Exchange Receipt sf] klxnf] gDa/sf] b'O{
k|lt ;Ssn jf Computer Generated OGEjfO;÷l/l;K6 dfkm{t sf/f]af/ x'g] ePdf ;f] af/]df s/
sfof{nosf] :jLs[t kq;lxt gd"gf k|lt .
*= k|rlnt 3/ef8f P]g cg'?k ePsf] 3/ef8fsf] ;Demf}tfsf] k|dfl0ft k|ltlnlk . -3/wgLsf] tLg k':t] /
gful/stfsf] k|ltlnlk clgjfo{÷;+:yfsf] xsdf sDkgL btf{ k|df0fkqsf] k|ltlnlk tyf s/r'Qmf
k|df0fkqsf] k|ltlnlk_
(= sDkgLsf] k|aGwkq / lgodfjnLsf] k|dfl0ft k|ltlnlk .
!)= k|f]k|fO6/÷;fe]mbf/÷c+lzof/x¿sf] kmf]6f] .
!!= k|f]k|fO6/÷;fe]mbf/÷c+lzof/x¿sf] gful/stfsf] k|dfl0ft k|ltlnlk .
!@= sfof{no /x]sf] :yfgsf] gS;f .
!#= shf{ ;"rgf s]Gb|af6 k|f]kfO6/÷;fe]mbf/÷c+lzof/x¿ sfnf] ;"rLdf ;dfj]z gePsf] ;Ssn kq .
!$= 3/ jxfn s/ lt/]sf] lg:;fsf] k|dfl0ft k|ltlnlk .
!%= g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)^& df ePsf]
Joj:yf adf]lhd sDtLdf b'O{ jif{ Dofb ePsf]] ljQLo hdfgtkq÷a}+s Uof/]06L .
!^= ;~rfnsx¿sf] JolQmut ljj/0f (Bio-Data) .
!&= sDtLdf @ hgf sd{rf/Lx¿sf] JolQmut ljj/0f .
!*= o; a}+saf6 Ohfhtkq k|fKt ug'{ cl3 Anti-Money Laundering (AML) and Combating the Financing of
Terrorism (CFT) ;DaGwL k|fjwfg tyf g]kfn /fi6« a}+saf6 hf/L ePsf ljlgodfjnL adf]lhdsf] ljj/0f
a'emfpg' kg]{ Joj:yfsf] kfngf tyf k|rlnt lgod, sfg'g tyf P]gx¿åf/f ul/Psf cGo Joj:yf /
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf Joj:yfx¿sf] k"0f{ kfngf ePsf] :j3f]if0ff kq
(Declaration Letter) a'emfpg' kg]{5 .
!(= g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)^& sf] ljlgod $
sf] pkljlgod -@_ ;Fu ;DalGwt cg';"rL–! adf]lhdsf] lgj]bg .
@)= Sofl;gf]sf] u|fxs klxrfg gLlt (KYC Ploicy) sf] k|dfl0ft k|ltlnlk .
@!= Sofl;gf]df gub sf/f]af/ ;DaGwL Procedure Manual sf] k|dfl0ft k|ltlnlk .

211
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@%÷@)&^
ljk|]if0f sf/f]jf/ ;DaGwL Joj:yf

ljb]zaf6 k|fKt x'g] kl/jTo{ ljb]zL d'b|fsf] ljk|]if0f ;DaGwdf b]xfo adf]lhd x'g] u/L Joj:yf ul/Psf] x'Fbf
;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n]
lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6 a}+s a}+lsË sfof{no nufot ;j} sfof{no, Ohfhtkqk|fKt æsÆ /
/fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿, Ohfhtkq k|fKt ljk]|if0f sDkgLx¿nfO{ of] kl/kq hf/L
ul/Psf] 5 .
!= g]kfn ;/sf/sf] gfddf k|fKt x'g] kl/jTo{ ljb]zL d'b|f ljk|]if0f ;DaGwL Joj:yf M
ljb]zaf6 g]kfn ;/sf/sf] gfddf k|fKt x'g] kl/jTo{ ljb]zL d'b|fsf] ljk|]if0f ;DaGwdf b]xfo adf]lhd
Joj:yf ul/Psf] 5 M
-s_ g]kfn ;/sf/ Pjd\ cGo s'g} lgsfosf] o; a}+sdf /x]sf] vftfdf hDdf x'g cfPdf / g]kfnL
?k}ofFF pNn]v u/L ljb]zaf6 /]ld6]G; k|fKt x'g cfPdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf
/ ljk|]if0f sDkgLn] To:tf] /]ld6fG; :jLsf/ ug{ ldNg] 5}g .
-v_ ljz]if sf/0fjz dfly bkmf !-s_ df pNn]v eP cg';f/sf] s'g} /]ld6]G; kl/jTo{ ljb]zL
d'b|fdf cfPsf] 5 eg] :jLsf/ ug{ ;lsg] 5 t/ o; a}+sdf /sdfGt/ ubf{ k|fKt ePsf]
kl/jTo{ ljb]zL d'b|fdf g} ;f] /sd /sdfGt/ ug'{kg]{ 5 .
@ Workers' Remittance sf] tYof° ;DaGwdf .
/f]huf/Lsf] nflu ljb]z hfg] g]kfnL gful/sx¿n] k7fPsf] /]ld6\ofG;sf] ;DaGwdf To:tf] /sdsf]
dfl;s ljj/0f b]zut / ;+:yfut ?kdf b]xfo cg'?k ;+nUg cg';"rL @%=! / @%=@ adf]lhd o;
ljefudf k7fpg'kg]{5 .
-s_ a}+s tyf ljQLo ;+:yfx¿ cfk}mn] jf cfk'måf/f lgo'Qm Ph]G6÷;j Ph]G6dfk{mt e'QmfgL x'g]
u/L k|fKt ePsf] ljb]zL d'b|f /sdsf] ljj/0f
-v_ g]kfn /fi6« a}+saf6 Ohfht k|fKt u/L /]ld6\ofG;sf] sfo{ ug]{ kmd{÷sDkgLx¿ cfk}mn] jf
cfk'måf/f lgo'Qm Ph]G6dfk{mt e'QmfgL x'g] u/L k|fKt ljb]zL d'b|f /sdsf] ljj/0f .
-u_ pko{'Qmfg';f/sf] tYof° ljj/0f k|To]s dlxgf ;dfKt ePsf] !% -kGw|_ lbgleq clgjfo{
?kdf k]z ug'{ kg]{5 .
#= ljk|]ifs ;+:yfn] ;6xL u/]sf] kl/jTo{ ljb]zL d'b|f vl/b ug]{ ;DaGwL Joj:yf M
ljk|]ifs ;+:yfn] ljk|]if0f sf/f]af/ afkt k|fKt u/]sf] kl/jTo{ ljb]zL d'b|f o; a}+ssf] a}lÍu+ sfof{non]
vl/b u/L a'emLlng] Joj:yf ul/Psf] 5 .
$= ljk|]if0fsf] sf/f]jf/nfO{ Jojl:yt ug]{ ;DaGwL Joj:yf M
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] ub}{ cfO/x]sf] ljk|]if0fsf] sf/f]jf/nfO{
Jojl:yt ug]{ ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] ul/Psf] 5 .
-s_ ljk|]if0f sf/f]jf/ ug]{ æsÆ / /fli6«o :t/sf ævÆ ju{sf ljsf; a}+ssf s]Gb|Lo sfof{non]
ljk|]if0f sf/f]jf/ ug{sf nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf # adf]lhd
g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefuaf6 ;f] sfo{ ug{ Ohfhtkq lng' kg]{5 .
212
-v_ a}+sn] ljk|]if0f sf/f]jf/ ug]{ :jLs[ltsf nflu b]xfo adf]lhdsf zt{x¿ k"/f u/L o;} ;fy
;+nUg cg';"rL @%=# sf] 9fFrfdf o; ljefudf lgj]bg lbg' kg]{5 .
-!_ a}+sn] ljk|]if0f sfo{sf nflu ljb]z l:yt a}+s, sDkgL jf ;+:yf;Fusf] ;Demf}tf u/L
o; a}+saf6 :jLs[t u/fpg' kg]{5 .
-@_ ljk|]if0f sf/f]jf/nfO{ lgoGq0f, ;'kl/j]If0f tyf lg/LIf0f ug{sf nflu a}+s cfk}mn]
sfo{ljlw th'{df u/L nfu' ug'{kg]{ / o;/L nfu' u/]sf] sfo{ljlwsf] Ps k|lt o;
ljefudf k]z ug'{kg]{5 .
-#_ ljk|]if0f cfk|jfx u/]sf] /sd ljt/0f ubf{ a}+sdf /sd k|fKt eO ;s]kl5 dfq
e'QmfgL lbg' kg]{5 cyf{t Pre-Payment ug{ kfOg] 5}g . t/ ljb]zL a}+ssf] a}+s
Uof/]06L k|fKt ePsf] cj:yfdf ;f] ;Ldfn] vfDg] /sd ;Dd / g]kfn /fi6« a}+s
ljk]|if0f ljlgodfjnL @)^& sf] Joj:yf adf]lhd Pre-Payment ug{ ;lsg] 5 .
-$_ a}+sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0fsf ;DaGwdf
hf/L ul/Psf lgb]{zgsf] kfngf ug{ KYC/AML/CFT ;DaGwL cfˆgf] 5'§} sfo{ljlw
tof/ u/L nfu' ug'{kg]{5 .
-%_ a}+sn] ljb]zL /]ld6fG; sDkgLaf6 clu|d e'QmfgLsf] ?kdf /sd k|fKt u/]sf] ePdf
;f] /sd a}ls+Ë k|0ffnL dfkm{t kl/jTo{ ljb]zL d'b|fdf g} g]kfndf Nofpg' kg]{5 .
-^_ ljk|]if0f cfk|jfxsf nflu ljb]zL sDkgL;Fu ul/Psf] ;Demf}tf gjLs/0f, ;+zf]wg
tyf yk ug{'k/]df o; ljefusf] :jLs[lt lng' kg]{5 .
-&_ a}+sn] cfkm"n] kfpg] sld;g ljb]zL d'b|fdf g} k|fKt ug'{kg]{5 .
-*_ ljk|]if0f cfk|jfxaf6 k|fKt u/]sf] ljb]zL d'b|f ;DklQ z'4Ls/0f -dlgnfp08l/Ë_
k|of]hgsf nflu /]ld6 gePsf] s'/fdf osLg ug'{ kg]{5 .
-(_ ljk|]if0f sf/f]jf/ ug]{ a}+ssf] s]Gb|Lo sfof{nonfO{ Ohfhtkq k|bfg ul/g]5 . x/]s
zfvf sfof{non] o:tf] ljk|]if0f sf/f]jf/ ug]{ Ohfhtkq lng'kg]{ 5}g .
-u_ ljk]|if0fsf] ljlgdo b/ ;DaGwdf M
a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx¿n] ljk|]if0fsf nflu k|of]u ug]{ ljlgdob/sf]
;DaGwdf a}+sx¿n] Documents (Others) k|of]hgsf nflu lgwf{/0f u/]sf] ljlgdob/af6
km]8fg ( )lapeN fo noitaicossA srelaeD egnahcxE ngieroF dfkm{t cf};t vl/b b/ to u/L
k|To]s lbg ljxfg !) jh] / lbgsf] @ ah] /]ld6fG; ljlgdo b/sf] ?kdf k|sflzt ug{'
kg]{5 . ;f] b/nfO{ cfwf/ dfgL a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx¿n] ljk|]if0f
k|of]hgsf nflu ;dfg ?kdf ljlgdo b/ sfod ug{'kg{]5 . o;/L km]8fgn] b}lgs @ k6s
k|sfzg ug]{ /]ld6fG; ljlgdob/ Ohfhtkqk|fKt ;a} a}+s tyf ljQLo ;+:yf / /]ld6fG;
sDkgLx¿nfO{ pknAw u/fpg' kg]{5 . ;fy}, To:tf] ljlgdo b/sf] ljj/0f km]8fgn] k|To]s
lbg ljb]zL ljlgdo Joj:Yffkg ljefudf ;d]t k7fpg' kg]{5 . ljk|]if0f sf/f]jf/ ug]{ ;a}
Ohfhtkqk|fKt ;+:yfx¿n] km]8fgsf] ;b:otf lng'kg]{5 .
-3_ gubdf e'StfgL lbg ;lsg] /sdsf] ;Ldf ;DaGwdf M
/]ld6fG; sf/f]jf/ ug]{ a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx¿n] @)&$ ;fn ;fpgaf6
?=@ nfv eGbf a9L ljk|]if0f jfktsf] /sd e'StfgL ubf{ clgjfo{?kdf a}+s vftf jf r]s
dfk{mt e'QmfgL ug]{ Joj:yf ldnfpg' kg]{5 .
-ª_ ljk|]if0f u/L NofPsf] ljb]zL d'b|f / e'QmfgL u/]sf] /sdsf] lj:t[t ljj/0f cBfjlws ?kdf
/fVg' kg]{5 . k|lt u|fxs ?=!) nfv jf z+sf:kb sf/f]jf/sf] ljj/0f tyf ;"rgf k|rlnt
Joj:yf adf]lhd g]kfn /fi6« a}+s, ljQLo hfgsf/L OsfO{df pknAw u/fpg' kg]{5 .

213
 -r_ a}+sn] ljb]zL a}+s÷sDkgL dfkm{t k|fKt ljb]zL d'b|fsf] ljk|]if0f ;DaGwL sf/f]jf/sf] nflu
ljb]zdf 5'§} vftf vf]Ng' kg]{5 . ;f] vftfaf6 ePsf] sf/f]jf/sf] a}+s :6]6d]06 dfl;s ?kdf
o; ljefudf k]z ug'{ kg]{5 . t/, s'g} a}+sn] Pp6} vftfaf6 /]ld6fG;sf] ljj/0f :ki6?kdf
5'6\ofP/ Report k]z ug{ ;S5 eg] 5'§} vftf /fVg clgjfo{ x'g] 5}g .
-5_ a}+sn] s'n ljk|]if0f cfk|jfx / e'QmfgLsf] ljj/0f dfl;s ?kdf / cfDbfgL, vr{, sld;g
cflbsf] ljj/0f 5'§} tof/ u/L ;f] sf/f]jf/sf] cw{jflif{s lx;fa lstfa tof/ u/L ;f]sf] Ps
k|lt o; ljefudf k]z ug'{kg]{5 .
-h_ a}+sn] ljk|]if0f sf/f]jf/ ubf{ ;f] sf/f]jf/af6 ;[hgf x'g] s'g} klg lsl;dsf] cfly{s jf ljb]zL
ljlgdo bfloTj g]kfn /fi6« a}+sn] Joxf]g]{ 5}g .
-em_= ljb]zdf ljk|]if0f ;+sng ;DaGwL sfo{sf] nflu k|rlnt Joj:yfn] tf]s]sf] ;]jf afktsf] vr{
/sd eGbf a9L /sd ljb]z k7fpg' k/]df o; ljefusf] ;d]t :jLs[lt lng' kg]{5 . cfˆgf]
sd{rf/L afx]s cGo g]kfnL gful/s lgo'Qm u/]sf] cj:yfdf ;f] ;Demf}tfsf] Ps k|lt o;
ljefudf k]z ug'{ kg]{5 .
-`_ a}+sn] æg]kfn /fi6« a}+s ljk]|if0f ljlgodfjnL, @)^&Æ adf]lhd Ohfhtkqsf nflu z'?df
?=@%))).– o; a}+ssf] gf=gf]=cf= lx;fadf hDdf u/L ;f]sf] ef}r/ ;lxt o; ljefudf
lgj]bg k]z ug'{kg]{ 5 . o;/L k|bfg ul/g] Ohfhtsf] cjwL % jif{sf] x'g]5 . tTkZrft
k|To]s jif{sf nflu ?=%))) sf b/n] Psd'i6 z'Ns lt/L clwstd % jif{;Ddsf] nflu
Ohfhtkq gjLs/0f ug{ ;lsg]5 . tf]sLPsf] ;dodf gjLs/0f gu/fPdf k|To]s dlxgfsf
nflu ?=%))).– sf b/n] aLnDj z'Ns lnO{ gjLs/0f x'g g;s]sf] cf}lrTok"0f{ sf/0fsf]
cfwf/df Ohfhtkq gjLs/0f ul/lbg ;lsg]5 .
%= ljk|]if0f sf/f]jf/ ug]{ Ohfhtkqk|fKt sDkgLx¿sf] r'Qmf k'FhL ;DaGwdf M
-s_ ljk|]if0f Joj;fodf ;+nUg ;+:yfx¿sf] qmdzM lgDg adf]lhd Go"gtd r'Qmf k'FhL sfod
ul/Psf] 5 M
-!_ /]ld6fG; sf8{ hf/L ug]{ ljk|]if0f sDkgLsf] xsdf ?=@% s/f]8
-@_ lk|lG;kn sDkgL eO{ sf/f]jf/ ug]{ ljk|]ifs sDkgLx¿sf] ?=!) s/f]8
-#_ ljb]zl:yt lk|lG;kn sDkgLsf] Ph]G6 eO{ ljk|]if0fsf] sf/f]jf/ ug]{ sDkgLx¿sf] ?=@
s/f]8
-v_ ljk|]if0f sf/f]jf/ ug]{ kmd{, sDkgL jf ;+:yfx¿n] v08 -s_ df plNnlvt r'Qmf k'FhL @)&$
c;f/ d;fGt;Dddf sfod ul/;Sg' kg]{5
-^_ ljk|]if0f sf/f]jf/ dfq ug]{ Ohfhtkq k|fKt ;+:yfx¿n] k'FhLut k|s[ltsf sf/f]jf/sf] nflu lelqg]
/sdsf] ljk]|if0f ug{ kfpg] 5}gg . t/, æsÆ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfn]
k|rlnt Joj:yf cGtu{t /xL To:tf] /sd /sdfGt/ ug{ ;Sg]5g .
-&_ Ohfhtkq k|fKt s'g} klg ;+:yfn] g]kfnL ?k}ofF pNn]v u/L ljb]zaf6 s'g} klg ljk|]if0f / cGo /sd
6«fG;km/ u/L k|fKt ug{ kfOg] 5}g .
-*_ ljk|]if0f sf/f]jf/ ug]{ a}+s tyf ljQLo ;+:yf tyf ljk|]if0f sDkgLx¿n] j]lglkml;o/LnfO{ e'QmfgL
lbg'kg]{ /sd clu|d ?kdf k|fKt ug'{ kg]{ jf ;f] a/fa/sf] a}+s Uof/]06L lng'kg]{ Joj:yf M

ljk|]if0f sf/f]jf/ ug]{ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yf tyf ljk|]if0f sDkgLx¿n] ca pk|fGt
clgjfo{ ?kn] cu|Ld ?kdf ljb]zL d'b|f g]kfn leq\ofP/ dfq j]lglkm;Lo/LnfO{ e'QmfgL k|bfg ug'{kg]{5
. clu|d e'QmfgL k|fKt ug{ g;lsg] cj:yfdf ljb]zL a}+ssf] a}+s Uof/]06L lnPsf] x'g' kg]{5 . a}+s
Uof/]06Lsf] cfwf/df e'QmfgL ubf{ a}+s Uof/]06Lsf] /sdn] vfd]sf] ;Ldf;Dd dfq e'QmfgL lbPsf]
x''g'kg]{5 .

214
-(_ ljleGg k/fdz{ ;]jf k|bfg ug]{ g]kfnL sDkgLx¿ tyf ljb]zL k/fdz{ ;]jf sDkgLsf g]kfn l:yt
;xfos sDkgLx¿n] ljb]zaf6 k|fKt ug]{ sldzg, z'Ns / cGo /sd ljk|]if0f sDkgL dfkm{t
;DalGwt sDkgLsf] vftfdf hDdf ug]{ u/L Psk6s jf k6s k6s u/L b}lgs ?= !) nfv ;Ddsf]
ljk|]if0f /sd Nofpg kfpg] 5g\ . o;/L /]ld6\ofG; sDkgLx¿n] /sd ;+sng / e'QmfgL ubf{ k|rlnt
Joj:yf adf]lhd u|fxs klxrfgsf sfuhftx¿ lnPsf] x'g' kg{]5 .

215
 cg';"rL @%=!

-O=k|f=kl/kq ;+Vof @% sf] bkmf -@_ sf] k|of]hgsf] nflu_

NAME OF THE BANK/FINANCIAL INSTITUTION/ REMITTANCE COMPANY
STATEMENT OF INWARD REMITTANCE (Countrywise Transaction)

For the Month of …………………

Remittance in USD Remittance in INR

S.No. Name of Country
Number Amount Number Amount

Total

Authorised Signature:
Name:
Designation:
Date:
Stamp

216
 cg';"rL @%=@

-O=k|f=kl/kq ;+Vof @% sf] bkmf -@_ sf] k|of]hgsf] nflu_

NAME OF THE BANK/FINANCIAL INSTITUTION/ REMITTANCE COMPANY
STATEMENT OF INWARD REMITTANCE (Companywise Transaction)

For the Month of …………………

Remittance in USD Remittance in INR

S.No. Name of Company
Number Amount Number Amount

Total

Authorised Signature:
Name:
Designation:
Date:
Stamp

217
 cg';"rL @%=#
-O=k|f=kl/kq ;+Vof @% sf] bkmf$-v_ sf] k|of]hgsf] nflu_
ljk|]if0f sf/f]jf/ ug]{ :jLs[ltsf] nflu k]z ug]{ lgj]bgsf] 9fFrf
-æsÆ tyf /fli6o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿sf] nflu_

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
jfn'jf6f/, sf7df8f} .

dxf]bo,
ljb]zdf /x]sf g]kfnLx¿sf] cfh{gnfO{ a}+lsË k|0ffnLdfk{mt g]kfndf NofO{ ;/f]sf/jfnfnfO{ e'QmfgL
pknJw u/fpg] ljk|]if0f -Ogjf8{ /]ld6\ofG;_ sf] sf/f]jf/ ug{sf nflu b]xfo adf]lhdsf] ljj/0f ;lxt
ljk|]if0fsf] sf/f]jf/ ug]{ :jLs[ltsf nflu of] lgj]bg k]z u/]sf] 5'÷5f}F .

ljj/0fx¿
!= ljk|]if0f sf/f]jf/ ug]{ a}+ssf] O{hfhtkqsf] k|ltlnlk
-s_ a}+ssf] skf]{/]6 sfof{nosf] 7]ufgf, df]jfOn÷kmf]g gDj/
-v_ k\mofS; gDa/ M
-u_ Od]n 7]ufgfM
-3_ kf]i6 aS; gDa/M
@= ljk|]if0f Nofpg] d'n's tyf lk|l;kn÷Ph]06sf] gfdM
#= a}+sn] s'g} /]ld6\ofG; k|f]8S6 hf/L u/]sf] eP ;f]sf] gfd / ljj/0f M

ejbLo,

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

218
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@^÷@)&^
dlgr]Gh/nfO{ k|bfg ul/g] a§f tyf r'Qmf k"FhL ;DaGwL Joj:yf

dlgr]~h/nfO{ k|bfg ul/g] a§f tyf r'Qmf k"FhL ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf]n] ;f]xL adf]lhd
ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/
k|of]u u/L dlgr]~h/sf] sf/f]jf/ ug{ Ohfhtkqk|fKt sDkgLx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= dlgr]Gh/x¿nfO{ ef/tLo ?k}ofFdf j§f k|bfg ug]{ ;DaGwdf M
Ohfhtkqk|fKt dlgr]Gh/x¿n] cfk"mn] k|fKt u/]sf] ef/tLo ?k}+of g]kfn /fi6« a}+ssf j}lsË sfof{no
nufot pkTosf jflx/sf sfof{nox¿ dfk{mt ;6xL ug{ ;Sg]5g . o; a}+sn] o:tf] gub ef/tLo
?k}ofF vl/b ubf{ lgwf{l/t b/df vl/b u/L k|lt ef=?= !)) df !% k};fsf b/n] a§f k|bfg ul/g]5 .
@= dlgr]~h/sf] sf/f]jf/ ug{] Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhL ;DaGwL Joj:yf
-s_ ef/tLo ?k}ofsf] dfq vl/b÷ljqmL sf/f]jf/ ug]{ ;+:yfx¿sf] nflu ?=!) nfv
-v_ kl/jTo{ ljb]zL d'b|fsf] vl/b sf/f]jf/ ug]{ ;+:yfx¿sf] nflu ?= !% nfv
-u_ ef/tLo ?k}ofFF vl/b÷ljqmL / kl/jTo{ ljb]zL d'b|fsf] vl/b ;DaGwL b'a} sf/f]jf/ ug]{
;+:yfx¿sf nflu ?=@) nfv
-3_ ljb]z e|d0fdf hfg] g]kfnL gful/sx¿nfO{ /fxbflg afktsf] ;6xL ;'ljwf k|bfg ug]{ sf/f]jf/sf
nflu yk % nfv
dlgr]~h/ sf/f]jf/df ;+nUg Ohfhtkqk|fKt ;+:yfsf] plNnlvt r'Qmf k'FhL @)&$ c;f/ d;fGt
;Dddf sfod ul/;Sg' kg]{5

219
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@&÷@)&^

ljb]zL ljlgdo ;6xL /l;b ;DaGwL Joj:yf .

-!_ kl/jTo{ ljb]zL d'b|f sf/f]jf/ ug{ Ohfhtkqk|fKt ;a} lgsfox¿n] gub kl/jTo{ ljb]zL d'b|f vl/b ubf{
o;} ;fy ;+nUg b/lk7of]Uo ljb]zL d'b|f ;6xL /l;b Foreign Exchange Encashment Receipt
(FEER) hf/L ug]{ u/fpg] ;DaGwdf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf]
bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt ;a} lgsfox¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
-s_ s'g} klg JolQm;Fu kl/jTo{ ljb]zL d'b|f ;6xL ugf{;fy FEER cg';f/sf] ;Dk"0f{ Joxf]/f pNn]v
u/L ;f]sf] klxnf] k|lt ;6xLstf{nfO{ lbg'kg]{5 .
-v_ FEER n] vfDg];Ddsf] dfq g]kfnL ?k}ofFFdf ;DalGwt Ohfhtk|fKt lgsfon] e'QmfgL lnFbf
FEER sf] kl5Nnf] efudf clgjfo{ ?kn] b/kL7 ug'{kg]{5 .
-u_ pko{'Qm cg';f/ e'QmfgL ln+bf o;eGbf cufl8 FEER wgLn] s'g} k|of]hgdf g]kfnL ?k}ofFF e'QmfgL
lnO{ FEER sf] kl5Nnf] efu b/kL7 u/fO;s]sf] /x]5 eg] b/kL7 u/L afFsL /x]sf]
df}Hbft;Ddsf] dfq e'QmfgL lng ldNg]5 .
-3_ ;6xLstf{af6 g]kfnL ?k}ofFFdf e'QmfgL lnFbf ;f] /sd b/lk7 kZrft klg g]kfnL ?k}ofF afFsL
/x]df ;f] df}Hbft k|i6;Fu FEER df v'nfO{lbg' kg]{5 / ;f]sf] k|ltlnlk ;'/lIft /fVg'kg]{ 5 .
-ª_ g]kfnL ?k}ofFFdf e'QmfgL b/kL7 eO{ s'g} klg df}Hbft afFsL g/x]sf] cj:yfdf pQm FEER af6
g]kfnL ?k}ofFFdf e'QmfgL lng ldNg] 5}g .
-r_ FEER sf] cfwf/df s]xL /sd g]kfnL ?k}ofFFdf / afFsL ljb]zL d'b|fdf lng'kg]{ cj:yfdf ;f] ;d]t
ug{ ldNg]5 .
-5_ FEER df afFsL /sdn] vfd];Dd ;f]xL FEER sf] cfwf/df xjfO{ l6s6 ;d]t laqmL ug{
ldNg]5 .
-h_ cfˆgf] aLnsf] e'QmfgL lnO{ FEER sf] klxnf] k|ltdf b/kL7 u/L ;DalGwt ko{6snfO{ clgjfo{
?kn] lkmtf{ lbg'kg]{ 5 .
-em_ o;} kl/kq;fy ;+nUg cg';"rL @&=! sf] lgb]{zg adf]lhd FEER sf ;Dk"0f{ dxnx¿df k|i6
a'lemg] u/L Joxf]/f pNn]v ug{'kg]{5 / FEER sf s'g} klg dxnx¿df Joxf]/f 5'6fpg kfOg] 5}g
. FEER df s'g} klg dxn 5'6fO{ ;f] /l;b hf/L u/]sf] kfOPdf ;DalGwt JolQm pk/ cfjZos
sfo{jfxL ug{ ;lsg]5 .
-`_ Pp6f FEER k|ltdf Pshgf ;6xLstf{sf] gfd dfq pNn]v ug'{ kg]{5 / ;6xL u/L ;s]kl5 s'g}
xfntdf klg ko{6ssf] gfd / /fxbfgL gDa/ nufotsf cGo ljj/0fx¿df s]/d]6 / yk36 ug{
ldNg] 5}g .
-6_ pko{'Qm cg';f/ FEER sf] cfwf/df g]kfnL / ef/tLo gful/sx¿nfO{ afx]s cGonfO{ vr{ u/L
afFsL /xg cfPsf] g]kfnL ?k}ofFFsf] /sd j/fj/sf] x'g] kl/jTo{ ljb]zL d'b|f lqe'jg cGt/f{li6«o
ljdfg:ynsf] k|:yfg sIfl:yt ;6xL sfp06/af6 lkmtf{ e'QmfgL lbg ;lsg] Joj:yf ul/Psf]
5 . t/, cd]l/sL 8n/ !)).– jf ;f] a/fj/;Dd x'g] g]kfnL ?k}ofFaf6 kl/jTo{ ljb]zL d'b|f ;6xL
ug{ FEER cfjZos kg]{ 5}g . o;/L lqe'jg cGt/f{li6«o ljdfg:ynsf] k|:yfgsIfl:yt ;6xL

220
 sfp06/af6 kl/jTo{ ljb]zL d'b|f ;6xL lbFbf ;DalGwt ljb]zL gful/ssf] /fxbfgL / af]l8{Ë
kf;sf] k|ltlnlk clgjfo{ ?kdf lnO{ clen]v /fVg' kg]{5 .
-7_ o;/L ;6xL ePsf] kl/jTo{ ljb]zL d'b|fsf] o;};fy ;+nUg cg';"rL @&=# jdf]lhd FEER sf]
ljj/0f dlxgf ;dfKt ePsf] !% lbgleq o; ljefudf k]z ug{'kg]{5 .
-@_ ef/tLo d'b|fsf] sf/f]jf/ ug{ Ohfhtkqk|fKt ;a} lgsfox¿n] gub ef/tLo ?k}ofF vl/b ubf{ o;} ;fy
;+nUg ef/tLo ?k}Fof ;6xL /l;b Indian Currency Purchase Receipt (ICPR) tyf laqmL ubf{ Indian
Currency Sales Receipt (ICSR) hf/L ug]{ u/fpg] ;DaGwdf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
-;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt ;a} lgsfox¿nfO{ of]
kl/kq hf/L ul/Psf] 5 .
-s_ s'g} klg JolQm;Fu ef/tLo d'b|f vl/b ugf{;fy cg';"rL @&=$ jdf]lhd ICPR cg';f/sf] ;Dk"0f{
Joxf]/f pNn]v u/L ;f]sf] klxnf] k|lt tTsfn} laqmLstf{nfO{ lbg'kg]{5 .
-v_ s'g} klg JolQmnfO{ ef/tLo d'b|f ljqmL ubf{ k|df0fsf] ?kdf laqmL /l;b÷a}+s ef}r/÷ICSR
cg';f/sf] ;Dk"0f{ Joxf]/f pNn]v u/L ;f]sf] klxnf] k|lt vl/bstf{nfO{ lbg'kg]{5 .
-u_ Pp6f ICPR/ ICSR k|ltdf Pshgf ;6xLstf{sf] gfd dfq pNn]v ug'{ kg]{5 / ;6xL u/L
;s]kl5 pNn]v ePsf ljj/0fx¿df s]/d]6 / yk36 ug{ ldNg] 5}g .
-3_ o;/L ;6xL ePsf] ef/tLo ?k}ofFsf] vl/b, laqmL / ;f]sf] ljj/0f o;};fy ;+nUg cg';"rL @&=^
jdf]lhd dlxgf ;dfKt ePsf] !% lbgleq o; ljefudf k]z ug{'kg]{5 .

221
 cg';"rL @&=!
-O=k|f=kl/kq ;+Vof @& sf] bkmf !-em_ sf] k|of]hgsf] nflu_
FEER /l;b eg]{ lgb]{zg
!= /fxbfgLdf pNn]v ePsf] k"/f gfd M
@= /fxbfgL g+= M
#= gful/stf M
$= /fxbfgLdf pNn]lvt 3/sf] 7]ufgf M
%= gub – -cIf/df n]Vg]_
^= ljb]zL d'b|f cÍdf – bzdnasf] cÍ ;d]t pNn]v ug]{,
&= ;6xL ug]{ lbgsf] k|rlnt ;6xL b/ -bzdna cÍ ;d]t pNn]v ug]{_
*= ljb]zL d'b|fnfO{ k|rlnt ;6xL b/af6 u'0fg ubf{ k|fKt hDdf /sd -?k}ofFFdf bzdna cÍ ;d]t pNn]v
ug]_{
(= ?k}ofFFsf] s'n hDdf /sd bzdna ;d]t pNn]v ug]{,
!)= Ohfhtk|fKt JolQmsf] gfd, 7]ufgf, b:tvt / 5fk M
!!= ljb]zL d'b|f v/Lb u/]sf] cIf/]kLdf klg pNn]v ug]{],
!@= u|fxssf] ;xL,
!#= g]kfndf a:g] 7]ufgf M
ljb]zL d'b|f ;6xL ubf{ Ps} JolQmaf6 b'O{ jf b'O{eGbf a9L ljb]zL d'b|f ;6xLsf] lgldQ k]z ePdf
FEER /l;b 5'6f5'§} eg'{kg]{5 . h:t}M– cd]l/sL 8n/ / :6ln{Ë kfp08 k]z ePdf b'O{j6f 5'§f5'§} /l;b sf6\g'
kg]{5 .

222
 cg';"rL @&=@
-O=k|f=kl/kq ;+Vof @& sf] bkmf -!_ sf] k|of]hgsf] nflu_
FOREIGN EXCHANGE ENCASHMENT RECEIPT

SERIAL NO:

DATE:

We hereby certify that we have purchased to-day foreign currency as mentioned below
from Mr/Mrs/Miss Passport No.

Nationality Home Address

Particular Currency Rate Rupee Authorized Dealer's Name,

Amount Equivalent Address,
Cash
Stamp and Signature

Total Rs.

Foreign Currency in words

Customer's Signature: Local Address:

PLEASE READ IMPORTANT INFORMATION OVERLEAF

223
 ENDORSEMENT TO BE MADE BY AUTHORISED
DEALER ACCEPTING THEIR BILL IN RUPEES
Bill Balance Authorized dealer's
Kind of
S.No. Date after billing Name, Address, Stamp &
service
No. & date Rs. in Rs. Signature

1
2

IMPORTANT INFORMATION:
(1) According to the Nepalese Law, it is illegal to deal in foreign exchange with a person other
than an authorized dealer.
(2) You must obtain proper receipt whenever you exchange money.
(3) The Nepalese Rupees balance remaining with you (not for Nepalese and Indian) will be
converted back into US $ at the departure Exchange counter at the Tribhuvan International
Airport up to 15% of the total foreign currency exchange, at the time of your departure, on
submission of this receipt.
(4) The receipt marked "USED" will not be considered for refund.

THIS EXCHANGE RECEIPT SHOULD BE CAREFULLY PRESERVED WHEN YOU

ARE IN NEPAL

224
 cg';"rL @&=#
lj=lj=lg=kmf=g+= %
-O=k|f=kl/kq ;+Vof @& sf] bkmf !-7_ sf] k|of]hgsf] nflu_
FOREIGN EXCHANGE ENCASHMENT RECEIPT STATEMENT
PERIOD: From..................... to ................................ Date

AMOUNT
BALANCE
PURCHASED AMOUNT
NAME OF FEER CHEQUE/ AT
DATE FROM SOLD REMARKS
GUEST No. CASH END OF
TO BANK
DAY
OTHER
TOURIST

PREPARED BY :
NAME :
ADDRESS :
STAMP :

225
 cg';"rL @&=$
-O=k|f=kl/kq ;+Vof @& sf] bkmf @-s_ sf] k|of]hgsf] nflu_
INDIAN CURRENCY PURCHASE RECEIPT(ICPR)

SERIAL NO:

DATE:

We hereby certify that we have purchased to-day indian currency as mentioned below
from Mr/Mrs/Miss Citizenship/Passport/ID No.

Nationality Home Address

Particular Indian Rate Rupee Authorized Dealer's Name,

Currency Equivalent Address,
Cash
Amount Stamp and Signature

Total Rs.

Indian Currency in words

Customer's Signature: Local Address:

Contact No.

IMPORTANT INFORMATION:
(1) According to the Nepalese Law, it is illegal to deal in foreign exchange with a person other
than an authorized dealer.
(2) You must obtain proper receipt whenever you exchange money.
(3) This exchange report Should be carefully preserved for the reference

226
 cg';"rL @&=%
-O=k|f=kl/kq ;+Vof @& sf] bkmf @-v_ sf] k|of]hgsf] nflu_
INDIAN CURRENCY SALES RECEIPT (ICSR)
SERIAL NO:

DATE:

We hereby certify that we have sold to-day indian currency as mentioned below to
Mr/Mrs/Miss Citizenship/Passport/ID No.

Nationality Home Address

Particular Rupee Rate Indian Authorized Dealer's Name,

Currency Address,
Cash
Amount Stamp and Signature

Total INR

Indian Currency in words

Customer's Signature: Local Address:

Contact No.

IMPORTANT INFORMATION:
(1) According to the Nepalese Law, it is illegal to deal in foreign exchange with a person other
than an authorized dealer.
(2) You must obtain proper receipt whenever you exchange money.
(3) This exchange report Should be carefully preserved for the reference

227
 cg';"rL @&=^
-O=k|f=kl/kq ;+Vof @& sf] bkmf @-3_ sf] k|of]hgsf] nflu_
Ohfhtkqk|fKt ;a} lgsfox¿sf] ef=?= sf/f]jf/sf] ljj/0f

INDIAN CURRENCY PURCHASES/SALES STATEMENT

PERIOD: From..................... to ................................ Date

AMOUNT AMOUNT AMOUNT

NAME OF ICER BALANCE
DATE ICSR PURCHASE SALES SOLD REMARKS
GUEST No. AT END OF
NO. TO BANK
DAY (INR)
INR INR

COMPANY NAME :
ADDRESS :
PREPARED BY :
STAMP :

228
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M@*÷@)&^

;DklQ z'4Ls/0f ;DaGwL Joj:yf

g]kfn /fi6« a}+saf6 cg'dlt k|fKt d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿ / ljk|]if0f tyf d'b|f
:yfgfGt/0f ;DaGwL sfo{ ug]{ ;+:yfnfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df nufgL ug]{ sfo{ lgjf/0f
ug]{ ;DaGwdf lgb]{zg hf/L ug{ jf~5lgo ePsf]n] ;f] ;DaGwdf b]xfo adf]lhd ug{' u/fpg'x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6«
a}+s, a}lsË sfof{no nufot cGo sfof{no / Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo
;+:yfx¿, Ohfhtkqk|fKt dlgr]~h/÷xf]6n÷6«fen P08 6';{÷6«]lsË÷sfuf]{÷c:ktfn÷ Po/nfOG;, ljk|]if0f
tyf d'b|f :yfgfGt/0f ;DaGwL sfo{ ug]{ ;+:yfx¿ nufot cGo ;a} Ohfhtkqk|fKt ;+:yf tyf
lgsfox¿nfO{;DkQL z'4Ls/0f ;DaGwL of] lgb]{zg hf/L ul/Psf] 5 .

-s_ d'b|f ;6xL ;DaGwL sfo{ ug]{ ;+:yfx¿nfO{ lgb]{zg M

kl/R5]b — !
kl/efiff
!= ljifo jf k|;Ën] csf]{ cy{ gnfu]df of] lgb]{zgdfM
-s_ æu|fxs d"NofÍg k4ltÆ eGgfn] o; lgb]{zgdf tf]s] adf]lhdsf] u|fxs d"NofÍg k4lt
-Customer Due Diligince_ nfO{ ;Demg' kb{5 .
-v_ ælxtflwsf/LÆ eGgfn] s'g} u|fxssf] dflns jf clGtd?kdf lgoGq0f ug]{ k|fs[lts JolQm
-h;sf] nflu nfe k'Ug] u/L sf/f]jf/ ul/G5_ ;Demg' kb{5 . of] zAbn] s'g} sfg"gL JolQm jf
Joj:yfkgnfO{ lgoGq0fdf /fVg] clGtd clwsf/ k|of]u ug]{ JolQmnfO{ ;d]t hgfpF5 .
-u_ æljQLo hfgsf/L OsfOÆ eGgfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf]
bkmf ( adf]lhd u7g ePsf] ljQLo hfgsf/L OsfOnfO{ ;Demg' kb{5 .
-3_ æpRr kb:y JolQmÆ eGgfn] g]kfn jf s'g} ljb]zL d'n'sdf /fhg}lts, Joj;flos,
;fdflhs, ljQLo, k|zf;lgs, Jofkfl/s, cf}Bf]lus If]qdf pRr txdf sfo{/t jf sfo{
ul/;s]sf, pRr ;fj{hlgs lhDd]jf/Ldf /x]sf jf /lx;s]sf /fi6« k|d'v, ;/sf/ k|d'v,
dGqL, pRr kb:y lghfdtL, k|x/L tyf ;}lgs sd{rf/L, ;/sf/L :jfldTjdf /x]sf ;+:yfg
tyf :jfoQ ;+:yfsf kbflwsf/L, lghL If]q tyf ;fdflhs If]qsf pRr kb:y kbflwsf/L,
/fhlglts bnsf pRr kb:y g]tfx¿ ;Demg' kb{5 . of] zAbn] To:tf JolQmsf kl/jf/sf
;b:o tyf glhssf ;xof]uL ;d]tnfO{ hgfp5 .
-ª_ æFATFÆ eGgfn] kmfOgflG;on PS;g 6f:s kmf]z{ -Financial Action Task Force_ ;Demg'
kb{5 .
-r_ æljB'tLo dfWodaf6 :yfgfGt/0fÆ eGgfn] ljB'tLo dfWodsf] k|of]u u/L s'g} a}+s, ljQLo
;+:yf, ljk|]if0f, :yfgfGt/0f sfo{ ug]{ ;+:yf dfkm{t s'g} JolQmsf] /sd Ps :yfgaf6 csf]{
:yfgdf k7fpg] sfo{nfO{ ;Demg' kb{5 . -o;/L /sd k7fpg] / k|fKt ug]{ JolQm Pp6} jf
cnu cnu x'g ;Sb5g ._
229
 -5_ æpTklQstf{Æ eGgfn] vftfjfnf jf vftf geP klg s'g} a}+s, ljQLo ;+:yf, ljk|]if0f /
:yfgfGt/0f sfo{ ug{] ;+:yfnfO{ Ps :yfgaf6 csf]{ :yfgdf ljB'tLo dfWodaf6 /sd
:yfgfGt/0f ug{ cg'/f]w ug]{ JolQm ;Demg' k5{ .
-h_ æck/flws cfh{gÆ eGgfn] k|ToIf jf ck|ToIf?kdf s'g} ck/flws sfo{af6 k|fKt ePsf]
;DklQ jf cfly{s nfe ;Demg' kb{5 . ;fy}, of] zAbn] To:tf] ;DklQaf6 a9] a9fPsf] jf
k"0f{ jf cf+lzs?kn] :j?k kl/jt{g u/]sf] ;DklQnfO{ ;d]t hgfpF5 .

kl/R5]b — @
gLlt, k|lqmof / cEof;
@= ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL sfo{sf] lgoGq0f Pjd\ lg/f]k0fsf
nflu ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt _, ;DklQ z'4Ls/0f lgjf/0f lgodfjnL,
@)^^ / o; lgb]{zgn] tf]s] adf]lhd ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] cfjZos gLlt, k|lqmof /
cEof;sf] th{'df tyf sfof{Gjog ug'{ kg]{5 .
#= bkmf @ adf]lhd nfu' ul/Psf] gLlt, k|lqmof / cEof;df d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn]
cfˆgf] Joj;fo tyf sf/f]jf/sf] dfqf tyf k|s[lt emNsg] u/L tof/ ug'{ kg]{5 . ;DklQ z'4Ls/0f
tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DaGwL ck/fw x'g] hf]lvd sd 5 egL ;DalGwt d'b|f
;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] /fi6« a}+sdf lgj]bg lbPdf /fi6« a}+sn] hf]lvddf cfwfl/t eO{
o; lgb]{zgsf] sfof{Gjog ug{df cfjZos 5'6 lbg ;Sg]5 .
$= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] tof/ ug]{ gLlt, k|lqmof / cEof;df slDtdf b]xfosf
ljifosf ;DaGwdf cfjZos tyf pko'Qm Joj:yf ug'{ kg]{5 M
-s_ hf]lvddf cfwfl/t k|lqmof ;lxt u|fxssf] u|fxs d"NofÍg k4lt -Customer Due Diligince_
nfO{ cfjZostf cg';f/ nfu' ug]{
-v_ u|fxssf] cBfjlws clen]v sfod ug]{
-u_ sf/f]jf/ tyf cGo ljj/0f ;'/lIft /fVg]
-3_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ tyf o; lgb]{zgsf] bkmf @# cg';f/ ljQLo hfgsf/L
OsfOdf ;Ldf ;DaGwL sf/f]jf/ ljj/0f k7fpg]
-ª_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$, ljQLo hfgsf/L OsfOaf6 hf/L ul/Psf lgb]{zg tyf
o; lgb]{zgsf] bkmf @& n] tf]s] cg'?ksf z+sf:kb sf/f]jf/sf] ljj/0f ljQLo hfgsf/L
OsfOdf k7fpg] /
-r_ o; lgb]{zgsf] kfngf ug{ cfjZos kg]{ cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0fsf
pkfox¿sf] th{'df ug]{
kl/R5]b — #
hf]lvddf cfwfl/t k|0ffnLsf] k|of]u u/L u|fxs d"NofÍg
k4lt -Customer Due Diligence_ sfod ug]{ .
%= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] ug]{ u|fxs d"NofÍg k4lt -Customer Due Diligence_ n]
b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5
-s_ u|fxs / u|fxssf] lxtflwsf/Lsf] klxrfg ug]{
-v_ u|fxs / u|fxssf] lxtflwsf/Lsf] af/]df cfjZos ;"rgf ;+sng ug]{ / cfjZostf cg';f/
u|fxssf] hf]lvd ljj/0f tof/ ug]{
-u_ gofF u|fxsx¿ :jLsf/ ug]{ gLlt nfu' ug]{
-3_ u|fxs / u|fxssf] lxtflwsf/Lsf] ;"rgf tyf ljj/0f lgoldt?kdf cBfjlws ug]{

230
 -ª_ u|fxssf] sf/f]jf/sf] ljj/0f tyf lgh;Fusf] ;DaGwnfO{ lgoldt?kdf cg'udg ug]{ .
^= hf]lvdsf cfwf/df cyf{t pRr hf]lvddf /x]sf u|fxssf] nflu kl/:s[t tyf sd hf]lvddf /x]sf
u|fxssf] nflu ;fdfGo u|fxs d"NofÍg k4ltsf] nfu' ug'{ kg]{5 . hf]lvddf cfwfl/t u|fxs d"NofÍg
k4lt nfu' ug]{ ;DaGwdf o; lgb]{zgsf] kl/R5]b !) df yk :ki6 ul/Psf] 5 .
kl/R5]b — $
u|fxssf] klxrfg
&= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] a]gfdL tyf sfNklgs gfddf sf/f]jf/ ug]{ jf ug{ vf]Hg]
s'g} klg JolQm;Fu sf/f]jf/ ug{ x'b}g .
*= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] cfˆgf u|fxs tyf lxtflwsf/Lsf] jf:tljs kl/ro yfxf
kfpg' kg]{5 . u|fxs eGg] zJbn] b]xfosf JolQmx¿nfO{ hgfpF5 M
-s_ Joj;flos ;DaGw ePsf
-v_ Ps k6s jf k6s] ?kdf o; lgb]{zgsf] bkmf @# df tf]lsPsf] ;Ldf jf ;f] eGbf a9L
sf/f]jf/ ug]{
-u_ sf/f]jf/ ubf{ s'g} ;dodf ;f] JolQm ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL sfo{df ;+nUg ePsf] jf x'g ;Sg] cf+zsf /x]sf] sf/f]jf/ jf Joj;fodf ;+nUg
ePsf]
(= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] b]xfosf s'g} klg ;dodf u|fxssf] pko'Qm klxrfg ug{
cfjZos kl/ro lng] / ;f]sf] plrt k/LIf0f u/L /]s8{ ;d]t sfod ug{'kg]{5 .
-s_ Joj;flos ;DaGwsf nflu cg'/f]w ubf{,
-v_ lgZrt ;Ldf leqsf] k6s] sf/f]jf/ ubf{,
-u_ s'g} JolQm z+sf:kb sf/f]jf/ jf sfo{df ;+nUg ePsf] kfOPdf, /
-3_ s'g} JolQmsf] ;DaGwdf klxn] g} k|fKt ul/;s]sf] klxrfg ;DaGwL sfuhftdf s'g} z+sf jf
låljwf pTkGg ePdf .
kl/R5]b — %
u|fxssf] hf]lvd ljj/0f tof/ ug]{

!)= cfkm\gf k|To]s u|fxsdf lglxt hf]lvdsf] ljj/0f o; lgb]{zg cg'?ksf] u|fxs d"NofÍg k4lt k"/f ug{
;lsg] u/L /fVg' kg]{5 . o:tf] ljj/0fdf u|fxssf] af/]df k|of{Kt hfgsf/L x'gsf ;fy} pQm u|fxsn]
;+:yf;Fu /fVg vf]h]sf] ;DaGw / cfjZos eP /sd tyf ;DklQsf] ;|f]tsf] af/]df ;d]t pNn]v ug{'
kg]{5 .
kl/R5]b — ^
gofF u|fxssf] :jLsf/
!!= o; lgb]{zg adf]lhd cfˆgf] jf lxtflwsf/Lsf] kl/ro v'nfpg jf k'li6 x'g g;Sg] jf hf]lvd ljj/0f
tof/ ug{ kof{Kt ;"rgf ;+sng ug{ g;lsg] s'g} JolQmnfO{ u|fxssf] ?kdf :jLsf/ ug{ x'b}g . o:tf]
cj:yfdf ;+:yfn] ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf @& cg';f/
z+sf:kb sf/f]jf/sf] ?kdf lnO{ ;f]sf] ljj/0f k7fpg' kg]{5 .

kl/R5]b — &
u|fxssf] ;"rgf lg/Gt/?kdf sfod /fVg]

231
!@= cfˆgf u|fxsx¿sf ;DaGwdf lg/Gt/ cfjZos ;"rgf / ljj/0f ;+sng u/L /fVg' kg]{5 . u|fxs
d"NofÍg k4lt -CDD) k|lqmof cGt/ut ;+sng ul/Psf sfuhft, tYof+s, jf ;"rgfx¿ d'b|f ;6xL
;DaGwL sf/f]jf/ ug]{ ;+:yfn] lglZrt ;dodf cfjZos ;dLIff u/L ;f]sf] ljj/0f Jojl:yt tl/sfn]
/fVg' kg]{5 .
kl/R5]b — *
u|fxssf] sf/f]jf/sf] lg/Gt/?kdf cg'udg ug]{

!#= cfˆgf u|fxsx¿sf] sf/f]jf/ / pgLx¿;Fusf] ;DaGwsf] lg/Gt/ cg'udg ug'{ kg]{5 . o:tf] cg'udgn]
d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] klxrfg u/] cg'?k g} u|fxsn] sf/f]jf/ u/] gu/]sf] s'/f
tyf u|fxssf] hf]lvd ljj/0f, cfjZostf cg';f/ /sd jf ;DklQsf] ;|f]t, / klxn] g} lgwf{/0f
ul/Psf] /sd jf sf/f]jf/sf] ;Ldf / k|sf/ ;d]tnfO{ ;d]6g' kg]{5 .
!$= ;j} h6Ln sf/f]jf/, cfly{s / sfg"gL p2]Zo gePsf c:jefljs?kn] 7"nf b]lvg] jf c:jefljs
k|s[ltsf sf/f]jf/nfO{ ljz]if lgu/fgLsf ;fy x]g'{ kg]{5 . o:tf sf/f]jf/sf] p2]Zo tyf cfwf/x¿ kQf
nufO{ To:tf] hfgsf/L lnlvt ?kdf /fVg' kg]{5 . o:tf] hfgsf/L ljQLo hfgsf/L OsfO{,
n]vfk/LIfs Pjd\ cGo ;Ifd lgsfon] k/LIf0f ug{ ;Sg] u/L kfFr jif{ ;Dd ;'/lIft /fVg' kg]{5 .
s'g} sf/f]jf/nfO{ cfly{s / sfg"gL p2]Zo gePsf c:jefljs?kn] 7"nf jf c:jefljs k|s[ltsf
sf/f]jf/ egL kQf nufO{ ;s]kl5 To:tf] sf/f]jf/nfO{ ljQLo hfgsf/L OsfOn] hf/L u/]sf] lgb]{zg /
o; lgb]{zgsf] bkmf @& cg';f/ z+sf:kb sf/f]jf/sf] ?kdf klg k7fpg' kg]{5 .

kl/R5]b — (
u|fxs;Fusf] ;DaGwsf] ;dflKt

!%= s'g} gofF u|fxssf] o; lgb]{zg cg'?ksf] u|fxs d"NofÍg k4lt ;DkGg ug{ g;Sg] cj:yf ljBdfg
ePdf To:tf u|fxs;Fusf] ;DaGwnfO{ ;dfKt u/L To:tf] sf/f]jf/nfO{ ljQLo hfgsf/L OsfOn] hf/L
u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf @& cg';f/ z+sf:kb sf/f]jf/sf] ?kdf klg k7fpg' kg]{5 .

kl/R5]b — !)
sd hf]lvdo'Qm u|fxsx¿sf nflu ;/n u|fxs
d"NofÍg k4lt cjnDag ug{ ;Sg]

!^= cfkm"n] u/]sf] lnlvt hf]lvd d"NofÍgsf cfwf/df sd hf]lvdo'Qm u|fxssf] ;/n u|fxs d"NofÍg
k4lt cjnDjg ug{ ;Sg]5g . o:tf] k4lt cjnDag ubf{ cfjZos kg]{ sfuhft / hf]lvd
lgwf{/0fsf cfwf/x¿ af/]df g]kfn /fi6« a}+saf6 dfu eO{ cfPdf pknJw u/fpg' kg]{5 .
!&= ;fdfGotof ;j} u|fxsx¿sf nflu o; lgb]{zgdf pNn]lvt u|fxs d"NofÍg k4lt cjnDag ug{'
kg]{5 . s]xL kl/l:yltx¿df ;+:yfn] u/]sf] d"NofÍgdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL ug]{ hf]lvd sd /x]sf], ;DalGwt u|fxs / lxtflwsf/Lsf] af/]df ;fj{lhlgs ?kdf g}
hfgsf/L pknJw ePsf], jf /fli6«o k|0ffnLdf pko'Qm lgoGq0f / k/LIf0fsf] Joj:yf /x]sf] cj:yfdf
;/n u|fxs d"NofÍg k4lt cjnDag ug{ ;lsg]5 .
!*= hf]lvd sd ePsf u|fxs tyf sf/f]jf/sf] jf pTkfbgx¿sf] pbfx/0fsf] ?kdf b]xfo adf]lhdsf
u|fxs, sf/f]jf/x¿ kg{ ;Sg]5g M
-s_ cGo lgodgdf /x]sf ;+:yfx¿ -g]kfn /fi6« a}+sn] ;'kl/j]If0f ug]{_

232
 -v_ o; lgb]{zgsf] bkmf !% df pNn]v eP cg'?k pko'Qm lgodg / ;'kl/j]If0f cGt/ut /x]sf
ljb]zL ljQLo ;+:yfx¿
-u_ g]kfn lwtf]kq af]8{n] lgodg ug]{ :6s PS;r]Ghdf ;"lrs[t ePsf] klAns sDkgL / ljQLo
hfgsf/L OsfOn] :jLs[t u/]sf / k|sfzg -Disclosure_ ;DaGwL pko'Qm lgodg /
;'kl/j]If0f cGt/ut /x]sf ljb]zL :6s PS;r]Ghdf ;'rLs[t ePsf kaLns sDkgLx¿
-3_ ? !),))).– eGbf sd jflif{s sf/f]jf/ ePsf ;fgf u|fxsx¿ .
!(= u}/ cfjf;Lo tyf ljb]zL sDkgLx¿sf] xsdf To:tf sDkgLx¿ /x]sf] :yfg jf d'n'sn] ;DklQ
z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf
cGt/f{li6«o dfkb08x¿sf] kfngf u/]sf] x'g'kg]{ 5 . d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn]
;DalGwt d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{
;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf u/] gu/]sf] ;DaGwdf lgwf{/0f ubf{ g]kfn /fi6«
a}+sn] k|sflzt u/]sf] ;"rL jf k|ltj]bg, FATF, APG, IMF, World Bank h:tf lgsfox¿sf
j]e;fO{6df k|sfzg ePsf ljj/0fsf cfwf/df ug'{ kg]{5 .
@)= g]kfn /fi6« a}+sn] s'g} d'n's jf If]qn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf gu/]sf] egL hfgsf/L
u/fPsf] jf ljZj:t :jtGq ;"rgfx¿sf cfwf/df ;DalGwt ;+:yfn] g} ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o
dfkb08x¿sf] kfngf gu/]sf] elg kQf nufPsf] jf cGo s'g} sf/0fn] ;f] ;DaGwL hf]lvd /x]sf]
egL z+sf ug'{ kg]{ sf/0f ePsf :yfgdf cfwfl/t u|fxssf] xsdf eg] ;/n u|fxs d"NofÍg k4lt
nfu' ug{ x'b}g .

kl/R5]b — !!
clen]v ;'/lIft tl/sfn] /fVg]
@!= :jb]zL tyf ljb]zL ;j} sf/f]jf/ tyf ljQLo hfgsf/L OsfOnfO{ k7fPsf ;Ldf tyf z+sf:kb
sf/f]jf/x¿sf] clen]v sf/f]jf/ ePsf] ldltn] slDtdf kfFr jif{;Dd ;'/lIft ?kdf /fVg' kg]{5 . of]
Joj:yf ;DaGw sfod ePsf jf sf/f]jf/ rfn' /x]sf jf ;dfKt ePsf b'j} cj:yfdf nfu' x'g]5 .
@@= sf/f]jf/sf] ljj/0f k|To]s sf/f]jf/ k"0f{ klxrfg ug{ ;lsg] / cfjZos kbf{ kmf}hbf/L cleof]udf
cleof]hg ubf{ k|df0fdf lng ;Sg] lsl;dn] /fVg' kg]{5 . To:tf] sf/f]jf/ ljj/0fdf b]xfosf s'/fx¿
;dfj]z ug'{ kg]{5 M
-s_ u|fxssf] -lxtflwsf/L ;d]t_ sf] gfd, 7]ufgf -klxrfg ;DaGwL cGo dWo:yåf/f /flvPsf]
ljj/0f_
-v_ sf/f]jf/sf] k|s[lt / ldlt
-u_ k|of]u ePsf] d'b|fsf] k|sf/ / dfqf
-3_ sf/f]jf/df k|of]u ePsf] vftf gDj/ / ;f]sf] k|sf/
kl/R5]b — !@
;Ldf sf/f]jf/ ljj/0f k7fpg' kg]{
@#= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] b]xfosf ;Ldf leqsf] ?k}ofFF tyf ;f] a/fa/sf] ljb]zL
d'b|fsf] sf/f]jf/sf] ljj/0f To:tf] sf/f]jf/ ePsf] ldltn] !% lbg leq cg';'rL–@ sf] 9fFrfdf ljQLo
hfgsf/L OsfO ;dIf k]z ug'{ kg]{5 .
-s_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] cd]l/sL 8n/ kfFr xhf/ jf ;f]
eGbf j9L /sdsf] ;6xL sf/f]jf/
233
@$= tf]lsPsf] ;Ldf eGbf a9Lsf] sf/f]jf/ ug]{ u|fxs, To:tf] sf/f]jf/ jf /sdsf] ;|f]t ;d]t pNn]v u/L
5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
@%= olb s'g} sf/f]jf/ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ p2]Zon] ul/Psf] egL
d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfnfO{ nfu]df To:tf] sf/f]jf/ dfly pNn]lvt ;Ldf eGbf dflysf]
eP jf geP klg ljQLo hfgsf/L OsfOn] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf @& cg';f/
z+sf:kb sf/f]jf/sf] ?kdf klg ljQLo hfgsf/L OsfOdf k7fpg kg]{5 .
@^= bkmf @# / @% cg'?ksf ljj/0fx¿ ljQLo hfgsf/L OsfOn] tf]s] adf]lhd ljB'tLo jf cGo
dfWodaf6 k7fpg ;lsg]5 .
kl/R5]b — !#
z+sf:kb sf/f]jf/sf] ljj/0f k7fpg]
@&= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf]
bkmf & cg'?k s'g} /sd b]xfo adf]lhd /x]sf] z+sf nfu]df jf z+sf ug'{ kg]{ kof{Kt cfwf/ ePdf
;f]sf] ljj/0f ljQLo hfgsf/L OsfOdf k7fpg' kg]{5 .
-s_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s]sf] ck/fw jf ck/flws
cfh{g;Fu hf]l8Psf] jf ;DalGwt /x]sf], jf
-v_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s] adf]lhd cft+safb,
cft+sjfbL sfo{, cft+sjfbL ;+u7g, jf cft+sjfbL sfo{df nufgL;Fu hf]l8Psf] jf ;DalGwt
/x]sf]
-u_ ljQLo hfgsf/L OsfOn] hf/L u/]sf] lgb]{zgdf tf]lsPsf cfwf/df z+sf:kb b]lvPsf]
@*= ;j} z+sf:kb /sd tyf sf/f]jf/ / sf/f]jf/sf] k|of; ;d]tsf] ljj/0f k7fpg' kg]{5 . ljj/0f k7fpg]
bfloTj cGo s'g} lsl;dn] 5'6 x'g]5}g .
@(= ;+:yfn] z+sf:kb b]lvg] ljlQs} z+sf:kb sf/f]jf/sf] ljj/0f oyfzSo rfF8f] k7fpg' kg]{5 .
#)= z+sf:kb sf/f]jf/ jf ;f]sf] k|of; ;d]tsf] ljj/0fdf o; lgb]{zgsf] cg';"rL—# df lbOPsf] 9fFrfdf
ljQLo hfgsf/L OsfOdf k7fpg' kg]{5 .
kl/R5]b — !$
cglws[t JolQmnfO{ ;"rgf lbg k|ltjGw
#!= ;"rgf lbg] Joj:yf ;DaGwdf b]xfo adf]lhd x'g]5 M
-s_ d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yf, ;f]sf ;~rfns, kbflwsf/L / sd{rf/Lx¿ -:yfO{ /
c:yfO{_ s;}n] klg ljQLo hfgsf/L OsfOdf k7fPsf] ;Ldf jf z+sf:kb sf/f]jf/ jf ;DklQ
z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DaGwL ck/fwsf] ;DaGwdf ePsf] jf
eO{/x]sf] cg';Gwfg jf cGo ;Dj4 ;"rgfx¿ v08 -v_ df pNn]v ePsf] cj:yfdf /
k|rlnt sfg"gn] tf]s]sf] cj:yfdf afx]s s'g} klg lsl;dn] JoQm ug'{ jf k|s6 ug{' x'b}g .
-v_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ sf] s'g} Joj:yfsf] sfof{Gjo ul//x]sf] lgsfon] dfu
u/]sf avt To:tf] hfgsf/L k|bfg ug'{ kg]{5 .
-u_ s;}n] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -k|yd ;+zf]wg @)^* ;lxt_ sf] k|zf;gsf]
nflu afx]s z+sf:kb sf/f]jf/sf] ljj/0f tof/ ug]{, ljQLo hfgsf/L OsfO jf cGo ;/sf/L
lgsfonfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ug]{ sfo{sf]
nflu ljj/0f k7fpg] JolQmsf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg s'/f ;+s]t jf k|s6
ug'{ x'b}g .
-3_ s;}n] klg Gofosf] k|of]hgsf nflu cfjZos ePsf] egL Gofolwz jf d'2f x]g]{ clwsf/Ln]
k|s6 ug{ cfb]z lbPsf]df afx]s z+sf:kb sf/f]jf/sf] ljj/0f jf ;f]df ;dfj]z ePsf cGo

234
 hfgsf/L jf ;f];Fu k|bfg ul/Psf cGo hfgsf/L, To:tf] ljj/0f tof/ ug]{, ljj/0f k7fpg]
JolQmx¿sf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg ljj/0f lbg x'b}g .
#@= ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, lgod @)^^ tyf o; lgb]{zgsf] Joj:yf
cg'?k ;blgot ;fy ljj/0f k7fPsf] jf hfgsf/L lbPsf] sf/0fn] s'g} klg ;"rs ;+:yf jf To;sf
;~rfns, kbflwsf/L, ;fem]bf/, k]zfut Joj;foL jf sd{rf/LnfO{ a}+lsË jf cGo s'g} klg k]zfut
uf]Kotf e+u u/]sf] cf/f]kdf s'g} klg kmf}hbf/L, b]jfgL, cg'zf;gfTds jf k|zf;sLo sf/jfxL x'g]
5}g .
kl/R5]b — !%
cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0f

##= o; lgb]{zgsf] kfngf x'g] u/L cfjZos cfGtl/s gLlt, k|lqmof, tyf lgoGq0f k|0ffnLsf] th'{df u/L
nfu' ug'{ kg]{5 . To;n] slDtdf ;DklQ z'4Ls/0f lgjf/0f P]g @)^$ -;+zf]wg ;lxt_, ;DklQ
z'4Ls/0f lgjf/0f lgod @)^^ sf Joj:yfx¿ ;d]6g' kg]{5 .
#$= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfsf] ;~rfns ;ldltn] slDtdf tLg dlxgfsf] Ps k6s
;DklQ z'4Ls/0f lgjf/0f P]g @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f lgjf/0f lgod @)^^ / o;
lgb]{zgsf Joj:yfx¿sf] sfof{Gjogsf] cj:yfsf] af/]df ;dLIff ug'{ kg]{5 . cfly{s jif{ z'? ePsf]
klxnf] dlxgfsf] cfwf/df k|To]s tLg dlxgfdf To:tf] ;dLIff ljQLo hfgsf/L OsfOdf k]z ug'{
kg]{5 .
#%= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
ug]{ ;DaGwL ck/fwsf] lgoGq0f ;DaGwdf cfjZos ;"rgfx¿ cfk;df cfbfg k|bfg ug'{ kg]{5 .
#^= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] oL gLlt, k|lqmof tyf lgoGq0fsf ;+oGqx¿sf]
sfof{Gjog eP gePsf] k/LIf0f ug]{ ;DaGwdf cfjZos ;|f]t tyf :jtGq n]vfk/LIf0f -gd'gf
k/LIf0f ;d]t_ ;DaGwL Joj:yf ug'{ kg]{5 .
#&= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL
lgoGq0f ug{ ljsl;t eO{ /x]sf ;+oGqx¿ / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df k|of]u eO{
/x]sf tl/sf / k|j[ltx¿, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL ;DaGwL ck/fw
lgoGq0f ug{ ag]sf sfg"gsf] sfo{Gjog ug{ k"/f ug'{ kg]{ bfloTj, u|fxs klxrfg k|lqmof / z+sf:kb
sf/f]jf/sf] ljj/0f k7fpg] ;d]tsf af/]df cfˆgf sd{rf/Lx¿nfO{ cfjZos tflnd Pjd\ hfgsf/L
lbg] Joj:yf lg/Gt/ ?kdf ug'{ kg]{5 .
#*= d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] sd{rf/L 5gf}6 ubf{ pko'Qm dfkb08 ;lxtsf] 5gf}6
k|lqmof cjnDjg ug'{ kg]{5 .
kl/R5]b — !^
sf/jfxL / ;hfo
#(= o; lgb]{zgsf] s'g}klg Joj:yfsf] pNn+3g ug]{ JolQm÷;+:yf÷kbflwsf/L sf/jfxLsf] eflubf/
x'g]5 .
$)= o; lgb]{zgsf] Joj:yf sfof{Gjog gug]{ ;+:yfx¿nfO{ ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( /
;f] cGt/ut ag]sf lgod, ljlgod adf]lhdsf] hl/jfgf jf tf]lsPsf cGo sf/jfxL x'g]5 .
$!= bkmf $) adf]lhdsf P]g lgod tyf ljlgodx¿df hl/jfgf tyf sf/jfxLsf ;DaGwdf :ki6 pNn]v
gePsf] cj:yfdf ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ tyf ;f] cGtu{t hf/L
ePsf] lgod, ljlgod, lgb]{zg jf cfb]z adf]lhd tf]lsPsf] ;dodf ljQLo hfgsf/L OsfO{nfO{
ljj/0f pknAw gu/fpg] d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿nfO{ pQm ;DklQ z'4Ls/0f
lgjf/0f P]g @)^$ -;+zf]wg ;lxt_ sf] bkmf #! adf]lhd g]kfn /fi6« a}+sn] hl/jfgf ug{ ;Sg]5 .
235
o; lgb]{zgsf] cg';"rL @ / # adf]lhdsf] ljj/0f k7fpbf b]xfo adf]lhdsf] 7]ufgfdf k7fpg' kg]{5 .

g]kfn /fi6« a}+s, ljQLo hfgsf/L OsfO{

afn'jf6f/, sf7df08f}
kmf]gM $$!(*)$,$$!(*)%,$$!(*)& -Ext. $!$,$!&,$!*_
km\ofS;M $$$!)%!, Od]nM reportfiu@nrb.org.np

236
 -O=k|f=kl/kq ;+Vof @* -s_ sf] k|of]hgsf] nflu_
cg';"rL !

u|fxssf] d"NofÍg k4lt -klxrfg_ sfod ug]{ sfo{ljlw M

-s_ k"/f gfd / 7]ufgf
-v_ gful/stfsf] k|df0fkq, /fxbfgL, /fli6«otf v'Ng] kl/rokq, -ef/tLo d'b|fdf x'g] vl/b ljqmLdf_
-u_ /fxbfgL / k|j]zf1fsf] k|ltlnlk -kl/jTo{ ljb]zL d'b|fdf x'g] vl/bdf_
-3_ :yfO{÷c:yfoL 7]ufgf
-ª_ 6]lnkmf]g gDa/ M
-r_ ;6xL ul/g] /sdsf] ;|f]t
-5_ cfjZostf cg';f/ u|fxs;Fusf] cGt/jftf{
-h_ cGo cfjzos sfuhftx¿ -;DalGwt ;+:yf :jo+n] tf]Sg ;Sg]

237
 -O=k|f=kl/kq ;+Vof @* -s_ sf] k|of]hgsf] nflu_
cg';"rL @
Threshold Transaction Report (TTR) Form for MSBs
Name of Reporting Institution:
Name and address of the Account
Date of Nature of Amount Source
S.N. customer(including legal Branch Type and Remarks
Transaction Transaction Involved of Fund
person) No.

Signature :
(Compliance Officer or authorized officer)
Name :
Designation :
Phone :
Email :
Fax :
Date :

238
 -O=k|f=kl/kq ;+Vof @* -s_ sf] k|of]hgsf] nflu_
cg';"rL #
Suspicious Transaction Report and Internal Record Form for Money Changers

Name of Reporting Institution:

S. Name and address of the Name and address of Date of Source Amount Reasons Signature Remarks
N Customer (with passport the sendor (with Transaction of Involved for for
number & visa or passport number & Money in Suspicion Internal
citizenship, or national Id, visa or citizenship, or NPR Recording
etc.) national Id,etc.)

Signature :
(Chief/Authorized Person)
Name :
Designation :
Phone :
Email :
Fax :
Date :

239
-v_ ljk|]if0f tyf d'b|f :yfgfGt/0f ;DaGwL sfo{ ug]{ ;+:yfx¿nfO{ lgb]{zg M

kl/R5]b — !
kl/efiff
!= ljifo jf k|;Ën] csf]{ cy{ gnfu]df of] lgb]{zgdf M
-s_ æu|fxs d"NofÍg k4ltÆ eGgfn] o; lgb]{zgdf tf]s] adf]lhdsf] u|fxs d"NofÍg k4lt
-Customer Due Diligence_ nfO{ ;Demg' kb{5 .
-v_ ælxtflwsf/LÆ eGgfn] s'g} u|fxssf] dflns jf clGtd?kdf lgoGq0f ug]{ k|fs[lts JolQm
-h;sf] nflu nfe k'Ug] u/L sf/f]jf/ ul/G5_ ;Demg' kb{5 . of] zAbn] s'g} sfg"gL JolQm jf
Joj:yfkgnfO{ lgoGq0fdf /fVg] clGtd clwsf/ k|of]u ug]{ JolQmnfO{ ;d]t hgfpF5 .
-u_ æljQLo hfgsf/L OsfOÆ eGgfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf]
bkmf ( adf]lhd u7g ePsf] ljQLo hfgsf/L OsfOnfO{ ;Demg' kb{5 .
-3_ æpRr kb:y JolQmÆ eGgfn] g]kfn jf s'g} ljb]zL d'n'sdf /fhg}lts, Joj;foLs,
;fdflhs, ljQLo, k|zf;lgs, Jofkfl/s, cf}Bf]lus If]qdf pRr txdf sfo{/t jf sfo{
ul/;s]sf, pRr ;fj{hlgs lhDd]jf/Ldf /x]sf jf /lx;s]sf /fi6« k|d'v, ;/sf/ k|d'v,
dGqL, pRr kb:y lghfdtL, k|x/L tyf ;}lgs sd{rf/L, ;/sf/L :jfldTjdf /x]sf ;+:yfg
tyf :jfoQ ;+:yfsf kbflwsf/L, lghL If]q tyf ;fdflhs If]qsf pRr kb:y kbflwsf/L,
/fhlglts bnsf pRr kb:y g]tfx¿ ;Demg' kb{5 . of] zAbn] To:tf JolQmsf kl/jf/sf
;b:o tyf glhssf ;xof]uL ;d]tnfO{ hgfpF5 .
-ª_ æFATFÆ eGgfn] kmfOgflG;on PS;g 6f:s kmf];{ -Financial Action Task Force_ ;Demg'
kb{5 .
-r_ æljB'tLo dfWodaf6 :yfgfGt/0fÆ eGgfn] ljB'tLo dfWodsf] k|of]u u/L s'g} a}+s, ljQLo
;+:yf, ljk|]if0f, :yfgfGt/0fsf] sfo{ ug]{ ;+:yf dfkm{t s'g} JolQmsf] /sd Ps :yfgaf6 csf]{
:yfgdf k7fpg] sfo{nfO{ ;Demg' kb{5 . -o;/L /sd k7fpg] / k|fKt ug]{ JolQm Pp6} jf
cnu cnu x'g ;Sb5g ._
-5_ æpTklQstf{Æ eGgfn] vftfjfnf jf vftf geP klg s'g} a}+s, ljQLo ;+:yf, ljk|]if0f /
:yfgfGt/0f sfo{ ug{] ;+:yfnfO{ Ps :yfgaf6 csf]{ :yfgdf ljB'tLo dfWodaf6 /sd
:yfgfGt/0f ug{ cg'/f]w ug]{ JolQm ;Demg' k5{ .
-h_ æck/flws cfh{gÆ eGgfn] k|ToIf jf ck|ToIf?df s'g} ck/flws sfo{af6 k|fKt ePsf]
;DklQ jf cfly{s nfe ;Demg' kb{5 . ;fy}, of] zAbn] To:tf] ;DklQaf6 a9] j9fPsf] jf
k"0f{ jf cf+lzs ?kn] :j?k kl/jt{g u/]sf] ;DklQnfO{ ;d]t hgfpF5 .
kl/R5]b — @
gLlt, k|lqmof / cEof;
@= ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL sfo{sf] lgoGq0f Pjd\ lg/f]k0fsf
nflu ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -k|yd ;+zf]wg @)^* ;lxt_, ;DklQ z'4Ls/0f lgjf/0f
lgodfjnL, @)^^ / o; lgb]{zgn] tf]s] adf]lhd ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{
;+:yfn] cfjZos gLlt, k|lqmof / cEof;sf] th{'df tyf sfof{Gjo ug'{ kg]{5 .
#= bkmf @ adf]lhd nfu' ul/Psf] gLlt, k|lqmof / cEof;df cfˆgf] Joj;fo tyf sf/f]jf/sf] dfqf tyf
k|s[lt emNsg] u/L tof/ ug'{ kg]{5 . ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{

240
 ;DaGwL ck/fw x'g] hf]lvd sd 5 egL ;+:yfn] /fi6« a}+sdf lgj]bg lbPdf /fi6« a}+sn] hf]lvddf
cfwfl/t eO{ o; lgb]{zgsf] sfof{Gjog ug{df cfjZos 5'6 lbg ;Sg]5 .
$= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] tof/ ug]{ gLlt, k|lqmof / cEof;df slDtdf
b]xfosf ljifosf ;DaGwdf cfjZos tyf pko'Qm Joj:yf ug'{ kg]{5
-s_ hf]lvddf cfwfl/t k|lqmof ;lxt u|fxssf] u|fxs d"NofÍg k4lt -Customer Due Diligence_
nfO{ cfjZostf cg';f/ nfu' ug]{,
-v_ u|fxssf] cBfjlws clen]v sfod ug]{,
-u_ sf/f]jf/ tyf cGo ljj/0f ;'/lIft /fVg],
-3_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ tyf o; lgb]{zgsf] bkmf $# cg';f/
ljQLo hfgsf/L OsfOdf ;Ldf ;DaGwL sf/f]jf/ ljj/0f k7fpg],
-ª_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ljQLo hfgsf/L OsfOaf6 hf/L
ul/Psf lgb]{zg tyf o; lgb]{zgsf] bkmf $& n] tf]s] cg'?ksf z+sf:kb sf/f]jf/sf] ljj/0f
ljQLo hfgsf/L OsfOdf k7fpg],
-r_ o; lgb]{zgsf] kfngf ug{ cfjZos kg]{ cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0fsf
pkfox¿sf] th{'df ug]{ .
%= g]kfn aflx/ s'g} zfvf jf ;xfos sDkgL dfkm{t sf/f]jf/ ul//x]sf ;+:yfn] o; lgb]{zg, ;DklQ
z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DaGwL k|rlnt sfg"g tyf lgodx¿nfO{
To:tf sf/f]jf/sf ;DaGwdf klg nfu' ug'{ kg]{5 . To:tf] :yfgdf /x]sf zfvf jf ;xfos sDkgLnfO{
;DklQ z'4Ls/0f lgjf/0f P]g @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f lgjf/0f lgodfjnL, @)^^ /
o; lgb]{zgsf] sfof{Gjogdf s'g} k|ltjGw jf Jojwfg ePdf ;f]sf] hfgsf/L g]kfn /fi6« a}+snfO{ lbg'
kg]{5 .
kl/R5]b — #
hf]lvddf cfwfl/t k|0ffnLsf] k|of]u u/L u|fxs d"NofÍg
k4lt -Customer Due Diligence_ sfod ug]{
^= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] ug]{ u|fxs d"NofÍg k4lt -Customer Due
Diligence_ n] b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5 M
-s_ u|fxs / u|fxssf] lxtflwsf/Lsf] klxrfg ug]{,
-v_ u|fxs / u|fxssf] lxtflwsf/Lsf] af/]df cfjZos ;"rgf ;+sng ug]{ / cfjZostf cg';f/
u|fxssf] hf]lvd ljj/0f tof/ ug]{,
-u_ gofF u|fxsx¿ :jLsf/ ug]{ gLlt nfu' ug]{,
-3_ u|fxs / u|fxssf] lxtflwsf/Lsf] ;"rgf tyf ljj/0f lgoldt?kdf cBfjlws ug]{,
-ª_ u|fxssf] sf/f]jf/sf] ljj/0f tyf lgh;Fusf] ;DaGwnfO{ lgoldt?kdf cg'udg ug]{ .
&= hf]lvdsf cfwf/df cyf{t pRr hf]lvddf /x]sf u|fxssf] nflu kl/is[t tyf sd hf]lvddf /x]sf
u|fxssf] nflu ;fdfGo u|fxs d"NofÍg k4lt nfu' ug'{ kg]{5 . hf]lvddf cfwfl/t u|fxs d"NofÍg
k4lt nfu' ug]{ ;DaGwdf o; lgb]{zgsf] kl/R5]b !! / !@ df yk :ki6 ul/Psf] 5 .
kl/R5]b — $
u|fxssf] klxrfg
*= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] a]gfdL tyf sfNklgs gfddf sf/f]jf/ ug]{ jf
ug{ vf]Hg] s'g} klg JolQm;Fu sf/f]jf/ ug{ x'b}g .
(= ;+:yfn] cfkm\gf u|fxs tyf lxtflwsf/Lsf] jf:tljs kl/ro yfxf kfpg' kg]5 { . u|fxs eGg] zJbn]
b]xfosf JolQmx¿nfO{ hgfpF5 M

241
 -s_ Joj;flos ;DaGw ePsf,
-v_ Ps k6s jf k6s] ?kdf o; lgb]{zgsf] bkmf $# df tf]lsPsf] ;Ldf jf ;f] eGbf a9L
sf/f]jf/ ug]{,
-u_ o; lgb]{zgsf] kl/R5]b !# df pNn]v eP cg'?ksf] ljB'tLo dfWodaf6 :yfgfGt/0fsf]
sfo{df ;+nUg,
-3_ sf/f]jf/ ubf{ s'g} ;dodf ;f] JolQm ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL sfo{df ;+nUg ePsf] jf x'g ;Sg] cfz+sf /x]sf] sf/f]jf/ jf Joj;fodf ;+nUg
ePsf] .
!)= ;+:yfn] b]xfosf s'g} klg ;dodf u|fxssf] pko'Qm klxrfg sfod ug{ cfjZos kl/ro lng] /
;f]sf] plrt k/LIf0f ug'{ kg]{5 .
-s_ Joj;flos ;DaGwsf nflu cg'/f]w ubf{,
-v_ lgZrt ;Ldf leqsf] k6s] sf/f]jf/ ubf{,
-u_ ljB'lto dfWodaf6 /sd :yfgfGt/0f ubf{,
-3_ s'g} JolQm z+sf:kb sf/f]jf/ jf sfo{df ;+nUg ePsf] kfOPdf,
-ª_ s'g} JolQmsf] ;DaGwdf klxn] g} k|fKt ul/;s]sf] klxrfg ;DaGwL sfuhftdf s'g} z+sf jf
låljwf pTkGg ePdf .
!!= ;+:yfn] k|fs[lts JolQmsf] ;DaGwdf klxrfg sfod ubf{ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/
ug]{ ;+:yfn] o; lgb]{zgsf] cg';"rL—! df pNn]v u/] cg"?ksf sfuhft, tYofÍ, ;"rgfx¿ k|fKt
u/L ;f] nfO{ :jtGq / e/kbf]{ ;|f]taf6 k'li6 ug'[{ kg]{5 .
!@= sfg"gL JolQm jf ;+:yfkgfx¿sf] ;DaGwdf klxrfg sfod ubf{ o; lgb]{zgsf] cg';"rL—! df pNn]v
u/] cg"?ksf sfuhft, tYofFÍ, ;"rgfx¿ k|fKt u/L ;f]nfO{ :jtGq / e/kbf]{ ;|f]taf6 k'li6 ug'{
kg]{5 .
!#= ;j} k|fs[lts tyf sfg"gL JolQmsf] klxrfg :yfkgf ug]{ sfuhft tyf hfgsf/Lx¿sf] k|ltlnlk a'‰g
;lsg] lsl;dn] Jojl:yt u/L /fVg' kg]{5 .
kl/R5]b — %
u|fxssf] lxtflwsf/Lsf] lgwf{/0f
!$= s'g} u|fxsn] Ps jf Ps eGbf j9L lxtflwsf/Lsf] nflu sf/f]jf/ ul//x]sf] s'/f ;'lglZrt ug{sf
nflu ;+:yfn] cfjZos dfkb08x¿ lgwf{/0f ug'{ kg]{5 . olb s'g} u|fxssf] lxtflwsf/L ePdf ljk|]if0f
tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] To:tf lxtflwsf/Lsf] klxrfgsf] nflu cfkm" ;Gt'i6
x'g]u/L cfjZos ;"rgf tyf tYofÍ ljleGg ;|f]taf6 k|fKt u/L ;f]sf] k'li6 ;d]t ug'{ kg]{5 .
lxtflwsf/Lsf] ;DaGwdf k|fKt ul/g] ;"rgf o; lgb]{zgsf] cg';"rL—! df tf]lsP cg"?k x'g'kg]{ 5 .
!%= sfg"gåf/f lgodg ul/Psf lwtf]kq ahf/df ;'rLs[t kaLns lnld6]8 sDkgL, ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DaGwL cGt/f{li6«o dfkb08 nfu' u/]sf] d'n'ssf
sfg"gåf/f lgodg tyf ;'k/Lj]If0f ul/Psf lwtf]kq ahf/df ;"lrs[t ePsf ljb]zL sDkgLx¿sf]
xsdf o; lgb]{zgsf] cg';"rL—! df pNn]v ePsf sfuhft / ljj/0fsf cltl/Qm cGo yk hfgsf/L
cfjZos kg]{ 5}g . ;+:yfn] ;DalGwt d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo
nufgL lgoGq0f ;DaGwL cGt/f{li6«o dfkb08 nfu' u/] gu/]sf] s'/f Financial Action Task Force
(FATF), Asia/Pacific Group on Money Laundering (APG) h:tf / ;f]xL k|sf/sf cGo If]qLo ;+:yfx¿,
International Monetary Fund, / World Bank h:tf cGt/f{li6«o ;+:yfx¿åf/f j]j;fO6df k|sflzt
l/kf]6{ tyf ljj/0fx¿sf cfwf/df lgwf{/0f ug{ ;Sg]5g .

242
!^= cGo sfg"gL JolQm tyf ;+:yfkgx¿sf ;Gbe{df To:tf] u|fxssf] jf:tljs wgL jf lgoGq0fdf /fVg]
k|fs[lts jf sfg"gL JolQmsf] af/]df b]xfo adf]lhdsf] hfgsf/L lng' kg]{5 M
-s_ bkmf !# sf] Joj:yf cg"?k s'g} sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{, jf o:t}
k|sf/sf] cGo ;+:yfkgfx¿sf ;DaGwdf b]xfo adf]lhdsf k|To]s k|fs[lts JolQmsf] ljj/0fM
-!_ aL; k|ltzt eGbf j9L z]o/ vl/b u/]sf] jf dtbfgsf] clwsf/ k|fKt u/]sf],
-@_ sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{, jf o:t} k|sf/sf] cGo ;+:yfkgfx¿sf]
Joj:yfkgdf ;+nUg,
-#_ sfg"gL JolQm jf ;+:yfkgfsf] lgoGq0f ug]{ jf lgoGq0fsf] clwsf/ k|of]u ug]{ .
-v_ u'7L jf o:t} k|sf/sf ;+:yfkgfsf ;DaGwdf ;f]sf] ;~rfns, 6«i6L / lxtflwsf/Lsf] klxrfg
sfod ug]{ .
!&= z]o/ :jfy{sf] ck|ToIf :jfldTjsf] :yflkt ubf{ b]xfosf] cfwf/df ug'{ kg]{5 M
-s_ sDkgL, ;LldtbfloTj ePsf] ;fem]bf/L kmd{, jf o:t} k|sf/sf] cGo ;+:yfkgf / u'7Ln] wf/0f
u/]sf] z]o/df ;dfg'kflts ?kdf To:tf] ;+:yfsf] z]o/xf]N8/, ;fem]bf/ cyjf lxtflwsf/L,
-v_ kl/jf/sf] ;b:on] wf/0f u/]sf] z]o/sf] ;DaGwdf kl/jf/sf] k|To]s ;b:on] wf/0f u/]sf]
z]o/ -kl/jf/ eGgfn] cfˆg} jf em6\s]nf bfh' efO{, lbbL alxgL, klt kTgL, xh'/af, xh'/
cfdf / gflt gfltgfnfO{ hgfpF5 ._
!*= ;Dj4 ;j} ;"rgfsf] tyf hfgsf/Lx¿sf] k|ltlnlk a'em\g ;lsg] lsl;dn] Jojl:yt u/L /fVg' kg]{5 .
kl/R5]b — ^
u|fxssf] hf]lvd ljj/0f tof/ ug]{
!(= ;+:yfn] cfkm\gf k|To]s u|fxsdf lglxt hf]lvdsf] ljj/0f o; lgb]{zg cg'?ksf] u|fxs d"NofÍg k4lt
k"/f ug{ ;lsg] u/L /fVg' kg]{5 . o:tf] ljj/0fdf u|fxssf] af/]df kof{Kt hfgsf/L x'g'sf ;fy} pQm
u|fxsn] ;+:yf;Fu /fVg vf]h]sf] ;DaGw / cfjZos eP /sd tyf ;DklQsf] ;|f]tsf] af/]df ;d]t
pNn]v ug{' kg]{5 .
kl/R5]b — &
gofF u|fxssf] :jLsf/
@)= o; lgb]{zg adf]lhd cfˆgf] jf lxtflwsf/Lsf] kl/ro v'nfpg jf k'li6 x'g g;Sg] jf hf]lvd ljj/0f
tof/ ug{ kof{Kt ;"rgf ;+sng ug{ g;lsg] s'g} JolQmnfO{ u|fxssf] ?kdf :jLsf/ ug{ x'b}g . o:tf]
cj:yfdf ;+:yfn] ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf $& cg';f/
z+sf:kb sf/f]jf/sf] ?kdf lnO{ ;f]sf] ljj/0f k7fpg' kg]{5 .
kl/R5]b — *
u|fxssf] ;"rgf lg/Gt/?kdf sfod /fVg]
@!= ;+:yfn] cfkm\gf u|fxsx¿sf] ;DaGwdf lg/Gt/ cfjZos ;"rgf / ljj/0f ;+sng u/L /fVg' kg]{5 .
u|fxs d"NofÍg k4lt -CDD_ k|lqmof cGt/ut ;+sng ul/Psf sfuhft, tYof+s, jf ;"rgfx¿
lglZrt ;dodf cfjZos ;dLIff u/L ;f]sf] ljj/0f Jojl:yt tl/sfn] /fVg' kg]{5 .

kl/R5]b — (
u|fxssf] sf/f]jf/sf] lg/Gt/?kdf cg'udg ug]{
@@= ;+:yfn] cfkm\gf u|fxsx¿sf] sf/f]jf/ / pgLx¿;Fusf] ;DaGwsf] lg/Gt/ cg'udg ug'{ kg]{5 . o:tf]
cg'udgn] klxrfg u/] cg'?k g} u|fxsn] sf/f]jf/ u/] gu/]sf] s'/f tyf u|fxssf] hf]lvd ljj/0f,

243
 cfjZostf cg';f/ /sd jf ;DklQsf] ;|f]t tyf klxn] g} lgwf{/0f ul/Psf] /sd jf sf/f]jf/sf]
;Ldf / k|sf/ ;d]tnfO{ ;d]6g' kg]{5 .
@#= ;+:yfn] ;j} h6Ln sf/f]jf/, cfly{s / sfg"gL p2]Zo gePsf c:jefljs?kn] 7"nf b]lvg] jf
c:jefljs k|s[ltsf sf/f]jf/nfO{ ljif]z lgu/fgLsf ;fy x]g'{ kg]{5 . o:tf sf/f]jf/sf] p2]Zo tyf
cfwf/x¿ kQf nufO{ To:tf] hfgsf/L lnlvt ?kdf /fVg' kg]{5 . o:tf] hfgsf/L ljQLo hfgsf/L
OsfO, n]vfk/LIfs Pjd\ cGo ;Ifd lgsfon] k/LIf0f ug{ ;Sg] u/L kfFr jif{ ;Dd ;'/lIft /fVg'
kg]{5 . s'g} sf/f]jf/nfO{ cfly{s / sfg"gL p2]Zo gePsf c:jefljs?kn] 7"nf jf c:jfefljs
k|s[ltsf sf/f]jf/ egL kQf nufO{ ;s]kl5 To:tf] sf/f]jf/nfO{ ljQLo hfgsf/L OsfOn] hf/L u/]sf]
lgb]{zg / o; lgb]{zgsf] bkmf $& cg';f/ z+sf:kb sf/f]jf/sf] ?kdf k7fpg' kg]{5 .

kl/R5]b — !)
u|fxs;Fusf] ;DaGwsf] ;dflKt

@$= ;+:yfn] s'g} gofF u|fxssf] o; lgb]{zg cg'?ksf] u|fxs d"NofÍg k4lt ;DkGg ug{ g;Sg] cj:yf
ljBdfg ePdf To:tf u|fxs;Fusf] ;DaGwnfO{ ;dfKt u/L To:tf] sf/f]jf/nfO{ ljQLo hfgsf/L
OsfOn] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf $& cg';f/ z+sf:kb sf/f]jf/sf] ?kdf k7fpg'
kg]{5 .
kl/R5]b — !!
pRr hf]lvdo'Qm u|fxsx¿sf nflu kl/is[t u|fxs
d"NofÍg k4lt -Enhanced CDD_ cjnDjg ug]{

@%= ;+:yfn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwsf] pRr hf]lvddf
/x]sf, /fhgLlts ?kdf k|efjzfnL JolQmx¿ -PEPs_ / cfdg] ;fdg] geO{ sf/f]jf/ ug]{ u|fxsx¿sf
nflu kl/:s[t u|fxs d"NofÍg k4lt -Enhanced CDD_ cjnDjg ug'{ kg]{5 . kl/:s[t u|fxs d"NofÍg
k4lt -Enhanced CDD_ n] cGo s'/fsf cltl/Qm ;DklQsf] ;|f]t / sf/f]jf/ /sdsf] ;|f]tnfO{ klg
;dfj]z ug'{ kg]{5 .
@^= pRr hf]lvddf /x]sf u|fxsnfO{ klxrfg k|lqmofsf] x/]s r/0fdf kl/:s[t u|fxs d"NofÍg k4lt
-Enhanced CDD_ nfu' ug'{ kg]{5 .
@&= ;+:yfsf] Joj:yfkg txsf] dflyNnf] clwsf/Ln] l:js[lt glbP;Dd pRr hf]lvddf /x]sf
u|fxsx¿;Fu ;DaGw :yfkgf ug{ x'b}g .
@*= b]xfosf] cfwf/df s'g} u|fxs pRr hf]lvddf /x]sf] lgwf{/0f ug{' kg]{5 .
-s_ cfdg] ;fdg] eO afx]s cGo tl/sfn] ;DaGw :yfkgf ePsf],
-v_ u}/ cfjf;Lo, jf To:tf] JolQmsf] /fli6«otf, xfn a;f]af; /x]sf] d'n's jf klxn]sf] a;f]af;
/x]sf] d'n's ;d]tsf cfwf/df ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL ck/fwsf] pRr hf]lvddf /x]sf] :yfgsf u|fxs,
-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwsf] lgoGq0fdf
pko'Qm :t/ sfod ug{ g;s]sf] d'n's jf If]q;Fu ;DalGwt u|fxs,
-3_ /fhgLlts ?kdf k|efjzfnL JolQmx¿ -PEPs_ jf ltgsf kl/jf/sf ;b:o tyf ;DalGwt
JolQm,
-ª_ w]/} g]6jy{ ePsf], /sd jf ;DklQsf] ;|f]t k|i6 gePsf] jf lghL a}+lsË Joj;fodf ;+nUg
ePsf] u|fxs,
-r_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwdf ;+nUg x'g ;Sg]
z+sf:kb Joj;fodf ;+nUg ePsf] u|fxs,
244
 -5_ JolQmut ;DklQ wf/0f ug]{ ;fwgsf] ?kdf /x]sf] sfg"gL JolQm jf ;+:yfkgf,
-h_ k|i6 cfly{s tyf sfg"gL p2]Zo ljgf g} hl6n k|s[ltsf] :jfldTj ;+/rgf ePsf sfg"gL
JolQm jf ;+:yfkgf,
-em_ gf]ldgL z]o/xf]N8/ jf wf/s z]o/ ePsf] sDkgL,
-`_ cTolws e|i6frf/ /x]sf] egL lrlgPsf] d'n's jf cGo o:t} cfwf/df pRr hf]lvddf /x]sf]
b]zsf u|fxs,
-6_ gubsf] j9L k|of]u x'g] Joj;flos sf/f]jf/df ;+nUg ePsf If]qsf u|fxsx¿ .
@(= bkmf @* -s_ df pNn]lvt cfdg] ;fdg] geO{ x'g] sf/f]jf/n] cGo s'/fsf cltl/Qm b]xfosf
sf/f]jf/nfO{ cfwf/ lng' kg]{5 M
-s_ OG6/g]6af6 :yflkt ;DaGw jf o:t} cGo k|sf/n] h:tf] x'nfs dfkm{t :yflkt ;DaGw,
-v_ OG6/g]6af6 k|bfg ul/g] ;]jf tyf sf/f]jf/,
-u_ ATM sf] k|of]u u/L ul/g] sf/f]jf/,
-3_ 6]lnkmf]g a}+lsË,
-ª_ km\ofS; jf cGo o:t} k|sf/sf dfWodaf6 lgb]{zg jf lgj]bg lbO ePsf sf/f]jf/,
-r_ klxn] g} e'QmfgL u/]sf, gjLs/0f ug{ ldNg] jf s'g} vftf;Fu hf]l8Psf sf8{ dfkm{t ul/g]
/sd lgisf;g jf e'QmfgL ;DaGwL sf/f]jf/
#)= cfdg] ;fdg] geO{ x'g] sf/f]jf/df ul/g] kl/is[t u|fxs d"NofÍg k4ltdf b]xfosf ljifo ;d]6\g'
kg]{5 M
-s_ gf]6/L jf cGo ljZjf; of]Uo JolQmn] k|dfl0ft u/]sf] sfuhft
-v_ k|ToIf?kdf sf/f]jf/ ul/g] u|fxs;Fu dfu ul/g] sfuhftsf cltl/Qm yk sfuhftsf] k|flKt
-u_ :jtGq?kdf u|fxs;Fu ;Dks{ :yfkgf ug]{ k|lqmofsf] ljsf;
#!= /fhgLlts ?kdf k|efjzfnL JolQmx¿ -PEPs_ sf] lgwf{/0f b]xfo adf]lhdsf] k|lqmofaf6 ug{' kg]{5 M
-s_ ;Defljt u|fxs;Fu k|fKt ul/g] ;Dj4 ;"rgfsf] cfwf/df,
-v_ ;fj{hlgs?kdf pknJw ;"rgfsf] cfwf/df,
-u_ pknAw ePsf /fhgLlts ?kdf k|efjzfnL JolQmx¿ -PEPs_ sf] tYof+s -Data Base_ df
kx'Fr :yflkt u/]/ .
#@= kl/is[t u|fxs d"NofÍg k4lt k|of]u ubf{ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn]
ln+u, j0f{, /+u, a}jflxs ;DaGw, wd{, jf /fli6«otfsf] cfwf/df u}/ sfg"gL e]befj x'g glbg] tkm{
cfjZos ;ts{tf ckgfpg' kg]{5 .

kl/R5]b — !@
sd hf]lvdo'Qm u|fxsx¿sf nflu ;/n u|fxs
d"NofÍg k4lt cjnDjg ug{ ;Sg]

##= ;+:yfn] cfkm'n] u/]sf] lnlvt hf]lvd d"NofÍgsf cfwf/df sd hf]lvdo'Qm u|fxssf] ;/n u|fxs
d"NofÍg k4lt cjnDjg ug{ ;Sg]5g . o:tf] k4lt cjnDjg ubf{ cfjZos kg]{ sfuhft / hf]lvd
lgwf{0fsf cfwf/x¿ af/]df g]kfn /fi6« a}+saf6 hfgsf/L dfu eO{ cfPdf pknJw u/fpg' kg]{5 .
#$= ;fdfGotof ;j} u|fxsx¿sf nflu o; lgb]{zgdf pNn]lvt u|fxs d"NofÍg k4lt cjnDjg ug{'
kg]{5 . s]xL kl/l:yltx¿df ha ;+:yfn] u/]sf] d"NofÍgdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL ug]{ hf]lvd sd /x]sf], ;DalGwt u|fxs / lxtflwsf/Lsf] af/]df ;fj{hlgs ?kdf g}
hfgsf/L pknJw ePsf], jf /fli6«o k|0ffnLdf pko'Qm lgoGq0f / k/LIf0fsf] Joj:yf /x]sf] cj:yfdf
;/n u|fxs d"NofÍg k4lt cjnDjg ug{ ;lsg]5 .

245
#%= hf]lvd sd ePsf u|fxs, sf/f]jf/ jf pTkfbgx¿sf] pbfx/0fsf] ?kdf b]xfo adf]lhdsf u|fxs,
sf/f]jf/ jf pTkfbgx¿ kg{ ;Sg]5g M
-s_ cGo lgodgdf /x]sf ;+:yfx¿ -g]kfn /fi6« a}+sn] ;'kl/j]If0f ug]{_
-v_ o; lgb]{zgsf] bkmf !% df pNn]v eP cg'?k pko'Qm lgodg / ;'kl/j]If0f cGt/ut /x]sf
ljb]zL ljQLo ;+:yfx¿
-u_ g]kfn lwtf]kq af]8{n] lgodg ug]{ :6s PS;r]Ghdf ;"lrs[t ePsf] klAns sDkgL / ljQLo
hfgsf/L OsfOn] l:js[t u/]sf / k|sfzg -Disclosure_ ;DaGwL pko'Qm lgodg /
;'kl/j]If0f cGt/ut /x]sf ljb]zL :6s PS;r]Ghdf ;"lrs[t ePsf kaLns sDkgLx¿
-3_ ? !),))).– eGbf sd jflif{s sf/f]jf/ ePsf ;fgf u|fxsx¿
#^= bkmf #% sf] v08 -v_ / -u_ df pNn]v ePsf u}/ cfjf;Lo tyf ljb]zL sDkgLx¿sf] xsdf To:tf
sDkgLx¿ /x]sf] :yfg jf d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf u/]sf] x'g'kg]{ 5 . ;+:yfn]
;DalGwt d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{
;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf u/] gu/]sf] ;DaGwdf lgwf{/0f ubf{ g]kfn /fi6«
a}+sn] k|sflzt u/]sf] ;"lr jf k|ltj]bg, FATF, APG, IMF, World Bank h:tf lgsfox¿sf
j]j;fO{6df k|sfzg ePsf ljj/0fsf cfwf/df ug'{ kg]{5 .
#&= g]kfn /fi6« a}+sn] s'g} d'n's jf If]qn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf gu/]sf] egL hfgsf/L
u/fPsf], jf ljZj:t :jtGq ;"rgfx¿sf cfwf/df ;DalGwt ;+:yfn] g} ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o
dfkb08x¿sf] kfngf gu/]sf] egL kQf nufPsf], jf cGo s'g} sf/0fn] ;f] ;DaGwL hf]lvd /x]sf]
egL z+sf ug'{ kg]{ sf/0f ePsf :yfgdf cfwfl/t u|fxssf] xsdf eg] ;/n u|fxs d"NofÍg k4lt
nfu' ug{ x'b}g .
kl/R5]b — !#
ljB'tLo dfWodaf6 ul/g] :yfgfGt/0f -Wire Transfer_ ;DaGwL gLlt / k|lqmof

#*= ;+:yfn] cfkm"n] k|fKt ug]{ ;j} ljB'tLo dfWodaf6 ul/g] :yfgfGt/0fsf] ;DaGwdf pTklQstf{sf] k"0f{
;"rgf k|fKt ug]{ / ;f]sf] ;Totf k'li6 ug]{ ug{' kg]{5 .
#(= pTklQstf{sf] k"0f{ ;"rgfdf b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5 M
-s_ pTklQstf{sf] gfd
-v_ pTklQstf{sf] vftf gDj/ -vftf gDj/ gePsf] cj:yfdf 5'§} klxrfg gDj/_
-u_ pTklQstf{sf] kl/rokq gDj/ jf 7]ufgf
$)= pTklQstf{sf] k"0f{ ljj/0f gePsf ljB'tLo ljk|]if0fsf] e'QmfgL lbg] ;+:yfn] To:tf] sf/f]jf/nfO{
;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{sf] hf]lvdo'Qm /x]sf] dfGg' kg]{5 .
o:tf] cj:yfdf ;DalGwt ;+:yfn] ;j eGbf klxn] cfb]z lbg] ;+:yfaf6 pTklQstf{sf] ;DaGwdf 5'6
ljj/0f dfu ug'{ kg]{5 . olb 5'6 ljj/0f k|fKt gePdf pTklQstf{sf] k"0f{ ljj/0fsf] cefjdf To:tf]
jf ;Dj4 sf/f]jf/nfO{ z+sf:kb sf/f]jf/sf] ?kdf lnO{ ;f]sf] ljj/0f ljQLo hfgsf/L OsfOnfO{ lbg'
kg]{5 . o;sf cltl/Qm ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] To:tf] sf/f]jf/ ug{
OGsf/ klg ug{ ;Sg]5 . pko'{Qm cj:yfdf e'QmfgL lbg] ;+:yfn] o; lgb]{zgsf] kfngf gug]{
;+:yf;Fu sf/f]jf/ ug{ k|ltjGw nufpg] jf ;DaGw ;dfKt ug{ klg ;Sg]5 .

246
 kl/R5]b — !$
clen]v ;'/lIft tl/sfn] /fVg]
$!= ;+:yfn] :jb]zL tyf ljb]zL ;j} sf/f]jf/ tyf ljQLo hfgsf/L OsfOnfO{ k7fPsf ;Ldf tyf
z+sf:kb sf/f]jf/x¿sf] clen]v sf/f]jf/ ePsf] ldltn] slDtdf kfFr jif{;Dd ;'/lIft ?kdf /fVg'
kg]{5 . of] Joj:yf ;DaGw jf sf/f]jf/ rfn' /x]sf jf ;dfKt ePsf b'j} cj:yfdf nfu' x'g]5 .
$@= sf/f]jf/sf] ljj/0f k|To]s sf/f]jf/ k"0f{ klxrfg ug{ ;lsg] / cfjZos kbf{ kmf}hbf/L cleof]udf
cleof]hg ubf{ k|df0fdf lng ;Sg] lsl;dn] /fVg' kg]{5 . To:tf] sf/f]jf/ ljj/0fdf b]xfosf s'/fx¿
;dfj]z ug'{ kg]{5 M
-s_ u|fxssf] -lxtflwsf/L ;d]t_ sf] gfd, 7]ufgf M -klxrfg ;DaGwL cGo dWo:yåf/f /flvPsf]
ljj/0f_
-v_ sf/f]jf/sf] k|s[lt / ldlt
-u_ k|of]u ePsf] d'b|fsf] k|sf/ / dfqf
-3_ sf/f]jf/df k|of]u ePsf] vftf gDj/ / ;f]sf] k|sf/

kl/R5]b — !%
;Ldf sf/f]jf/ ljj/0f k7fpg' kg]{

$#= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] b]xfosf ;Ldf leqsf] ?k}ofFF tyf ;f] j/fj/sf]
ljb]zL d'b|fsf] sf/f]jf/sf] ljj/0f To:tf] sf/f]jf/ ePsf] ldltn] !% lbg leq cg';'rL – @ sf]
9fFrfdf ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 .
-s_ ljk|]if0f / :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] b]xfosf] ljj/0f ljQLo hfgsf/L
OsfO{nfO{ k7fpg' kg]{5 .
-!_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?=!) nfv jf ;f]
eGbf j9Lsf] gub /sdsf] sf/f]jf/
-@_ s'g} u|fxsnfO{ Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?=!) nfv jf ;f]
eGbf j9L /sd g]kfndf e'QmfgL u/]sf] jf g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf]
ljk|]if0f jf :yfgfGt/0fsf] sf/f]jf/
$$= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] tf]lsPsf] ;Ldf eGbf a9Lsf] sf/f]jf/ ug]{
u|fxs, To:tf] sf/f]jf/ jf /sdsf] ;|f]t ;d]t pNn]v u/L 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
$%= olb s'g} sf/f]jf/ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ p2]Zon] ul/Psf] egL
nfu]df To:tf] sf/f]jf/ dfly pNn]lvt ;Ldf eGbf dflysf] eP jf geP klg ljQLo hfgsf/L OsfOn]
hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf $& cg';f/ z+sf:kb sf/f]jf/sf] ?kdf klg ljQLo
hfgsf/L OsfOdf k7fpg kg]{5 .
$^= bkmf $# / $% cg'?ksf ljj/0fx¿ ljQLo hfgsf/L OsfOn] tf]s] adf]lhd ljB'tLo jf cGo
dfWodaf6 k7fpg ;lsg]5 .

kl/R5]b — !^
z+sf:kb sf/f]jf/sf] ljj/0f k7fpg]
$&= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$
-;+zf]wg ;lxt_ sf] bkmf & cg'?k s'g} /sd b]xfo adf]lhd /x]sf] z+sf nfu]df jf z+sf ug'{ kg]{
kof{Kt cfwf/ ePdf ;f]sf] ljj/0f ljQLo hfgsf/L OsfOdf k7fpg' kg]{5 .

247
 -s_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s]sf] ck/fw jf ck/flws
cfh{g;Fu hf]l8Psf] jf ;DalGwt /x]sf], jf
-v_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s] adf]lhd cft+safb,
cft+sjfbL sfo{, cft+sjfbL ;+u7g, jf cft+sjfbL sfo{df nufgL;Fu hf]l8Psf] jf ;DalGwt
/x]sf] .
-u_ ljQLo hfgsf/L OsfOn] hf/L u/]sf] lgb]{zgdf tf]lsPsf cfwf/df z+sf:kb b]lvPsf] .
$*= ;j} z+sf:kb /sd tyf sf/f]jf/ / sf/f]jf/sf] k|of; ;d]tsf] ljj/0f k7fpg' kg]{5 . ljj/0f k7fpg]
bfloTj cGo s'g} lsl;dn] 5'6 x'g] 5}g .
$(= ;+:yfn] z+sf:kb b]lvg] lalQSs} z+sf:kb sf/f]jf/sf] ljj/0f oyfzSo rfF8f] k7fpg' kg]{5 .
%)= ;+:yfn] z+sf:kb sf/f]jf/ jf ;f]sf] k|of; ;d]tsf] ljj/0fdf o; lgb]{zgsf] cg';"rL # df lbOPsf]
9fFrfdf ljQLo hfgsf/L OsfOdf k7fpg' kg]{5 .

kl/R5]b — !&
cglws[t JolQmnfO{ ;"rgf lbg k|ltjGw / bfloTjaf6 ;+/If0f

%!= ;"rgf lbg] jf bfloTjaf6 ;+/If0f ;DaGwdf b]xfo adf]lhd x'g]5 M

-s_ ljk|i] f0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yf, ;f]sf ;~rfns, kbflwsf/L /
sd{rf/Lx¿ -:yfO{ / c:yfO{_ s;}n] klg ljQLo hfgsf/L OsfOdf k7fPsf] ;Ldf jf
z+sf:kb sf/f]jf/ jf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DaGwL
ck/fwsf] ;DaGwdf ePsf] jf eO{/x]sf] cg';Gwfg jf cGo ;Dj4 ;"rgfx¿ v08 -v_ df
pNn]v ePsf] cj:yfdf / k|rlnt sfg"gn] tf]s]sf] cj:yfdf afx]s s'g} klg lsl;dn] JoQm
ug'{ jf k|s6 ug{' x'Fb}g
-v_ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$
-;+zf]wg ;lxt_ sf] s'g} Joj:yfsf] sfof{Gjog ul//x]sf] lgsfon] dfu u/]sf avt To:tf]
hfgsf/L k|s6 ug'{ kg]{5
-u_ s;}n] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] k|zf;gsf] nflu afx]s
z+sf:kb sf/f]jf/sf] ljj/0f tof/ ug]{, ljQLo hfgsf/L OsfO jf cGo ;/sf/L lgsfonfO{
;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ug]{ sfo{sf] nflu ljj/0f
k7fpg] JolQmsf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg s'/f ;+s]t jf k|s6 ug'{ x'b}g

-3_ s;}n] klg Gofosf] k|of]hgsf nflu cfjZos ePsf] egL Gofolwz jf d'2f x]g]{ clwsf/Ln]
k|s6 ug{ cfb]z lbPsf]df afx]s z+sf:kb sf/f]jf/sf] ljj/0f jf ;f]df ;dfj]z ePsf cGo
hfgsf/L jf ;f];Fu k|bfg ul/Psf cGo hfgsf/L, To:tf] ljj/0f tof/ ug]{, ljj/0f k7fpg]
JolQmx¿sf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg ljj/0f k|s6 ug{ x'b}g .
%@= ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, lgod @)^^ tyf o; lgb]{zgsf] Joj:yf
cg'?k ;blgot ;fy ljj/0f k7fPsf] jf hfgsf/L lbPsf] sf/0fn] s'g} klg ;"rs ;+:yf jf To;sf
;~rfns, kbflwsf/L, ;fem]bf/, k]zfut Joj;foL jf sd{rf/LnfO{ a}+lsË jf cGo s'g} klg k]zfut
uf]Kotf e+u u/]sf] cf/f]kdf s'g} klg kmf}hbf/L, b]jfgL, cg'zf;gfTds jf k|zf;sLo sf/jfxL x'g]
5}g .

248
 kl/R5]b — !*
cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0f

%#= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] o; lgb]{zgsf] kfngf x'g] u/L cfjZos
cfGtl/s gLlt, k|lqmof, tyf lgoGq0f k|0ffnLsf] th'{df u/L nfu' ug'{ kg]{5 . To;n] slDtdf ;DklQ
z'4Ls/0f lgjf/0f P]g @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f lgjf/0f lgod @)^^, o; lgb]{zgsf
Joj:yfx¿sf] sfof{Gjogsf] Joj:yfkg ug]{ Joj:yfksLo :t/sf] sfof{Gjog clws[t lgo'Qm ug]{
Joj:yfx¿ ;d]6g' kg]{5 .
%$= sfof{Gjo clws[t tyf cGo ;Dj4 sd{rf/Ln] u|fxs klxrfg tyf u|fxs klxrfg k4lt cg'?ksf
ljj/0f, sf/f]jf/sf] ljj/0f, / cGo ;Dj4 hfgsf/Lx¿ ;dod} k|fKt ug{ ;Sg] Joj:yf ug'{ kg]{5 .
sfof{Gjog clws[tn] :jtGq?kdf sfo{ ug]{ tyf p;sf] cfˆgf] ;'k/Lj]Ifs eGbf dflyNnf] txsf]
clwsf/L jf ;~rfns ;ldlt jf ;dfg :t/sf] cGo s'g} ;ldlt ;dIfsf] kx'FrnfO{ ;'lglZrt ug'{
kg]{5 .
%%= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] sfof{Gjog clws[tsf] gfd, 7]ufgf,
of]Uotf, ;Dks{ gDj/, Od]n nufotsf ljj/0f g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefu
tyf ljQLo hfgsf/L OsfO{ ;dIf k7fpg' kg]{5 .
%^= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfsf] ;~rfns ;ldltn] slDtdf tLg dlxgfsf]
Ps k6s ;DklQ z'4Ls/0f lgjf/0f P]g @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f lgjf/0f lgod
@)^^, o; lgb]{zgsf Joj:yfx¿sf] sfof{Gjogsf] cj:yf af/]df ;dLIff ug'{ kg]{5 . cfly{s jif{ z'?
ePsf] klxnf] dlxgfsf] cfwf/df k|To]s tLg dlxgfdf To:tf] ;dLIff ljQLo hfgsf/L OsfOdf k]z
ug'{ kg]{5 .
%&= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL ug]{ ;DaGwL ck/fwsf] lgoGq0f ;DaGwdf cfjZos ;"rgfx¿ cfk;df cfbfg k|bfg
ug'{ kg]{5 .
%*= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] oL gLlt, k|lqmof tyf lgoGq0fsf
;+oGqx¿sf] sfof{Gjog eP gePsf] k/LIf0f ug]{ ;DaGwdf cfjZos ;|f]t tyf :jtGq n]vfk/LIf0f
-gd'gf k/LIf0f ;d]t_ ;DaGwL Joj:yf ug'{ kg]{5 .
%(= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
x'g] nufgL lgoGq0f ug{ ljsl;t eO{ /x]sf ;+oGqx¿ / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
k|of]u eO{ /x]sf tl/sf / k|j[ltx¿, / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL ;DaGwL
ck/fw lgoGq0f ug{ ag]sf sfg"gsf] sfo{Gjog ug{ k"/f ug'{ kg]{ bfloTj, u|fxs klxrfg k|lqmof /
z+sf:kb sf/f]jf/sf] ljj/0f k7fpg] ;d]tsf af/]df cfk\mgf sd{rf/Lx¿nfO{ cfjZos tflnd Pjd\
hfgsf/L lbg] Joj:yf lg/Gt/ ?kdf ug'{ kg]{5 .
^)= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿n] sd{rf/L 5gf}6 ubf{ pko'Qm dfkb08
;lxtsf] 5gf}6 k|lqmof cjnDjg ug'{ kg]{5 .
kl/R5]b — !(
sf/jfxL / ;hfo
^!= o; lgb]{zgsf] s'g}klg Joj:yfsf] pNn+3g ug]{ JolQm÷;+:yf÷kbflwsf/L sf/jfxLsf] eflubf/ x'g]5 .
^@= o; lgb]{zgsf] Joj:yf sfof{Gjog gug]{ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿nfO{
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( / ;f] cGt/ut ag]sf lgod, ljlgod adf]lhdsf] hl/jfgf
jf tf]lsPsf cGo sf/jfxL x'g]5 .

249
^#= bkmf ^@ adf]lhdsf P]g lgod tyf ljlgodx¿df hl/jfgf tyf sf/jfxLsf ;DaGwdf :ki6 pNn]v
gePsf] cj:yfdf ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ tyf ;f] cGtu{t hf/L
ePsf] lgod, ljlgod, lgb]{zg jf cfb]z adf]lhd tf]lsPsf] ;dodf ljQLo hfgsf/L OsfO{nfO{
ljj/0f pknAw gu/fpg] ljk|]if0f, :yfgfGt/0f tyf d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfx¿nfO{
pQm ;DklQ z'4Ls/0f lgjf/0f P]g @)^$ -;+zf]wg ;lxt_ sf] bkmf #! adf]lhd g]kfn /fi6« a}+sn]
hl/jfgf ug{ ;Sg]5 .

o; lgb]{zgsf] cg';"rL @ / # adf]lhdsf] ljj/0f k7fpbf b]xfo adf]lhdsf] 7]ufgfdf k7fpg' kg]{5 .

g]kfn /fi6« a}+s, ljQLo hfgsf/L OsfO

afn'jf6f/, sf7df08f}
kmf]gM $$!(*)$,$$!(*)%,$$!(*)& -Ext. $!$,$!&,$!*_
km\ofS;M $$$!)%!, Od]nM reportfiu@nrb.org.np

250
 -O=k|f=kl/kq ;+Vof @*-v_ sf] k|of]hgsf] nflu_
cg';"rL !
u|fxssf] d"NofÍg k4lt -klxrfg_ sfod ug]{ sfo{ljlw
-s_ k"/f gfd / 7]ufgf

-v_ gful/stfsf] k|df0fkq, /fxbfgL, /fli6«otf v'Ng] kl/rokq -ef/tLo d'b|fdf x'g] :yfgfGt/0f tyf e'QmfgLdf_

-u_ /fxbfgL / k|j]zf1fsf] k|ltlnlk -ljb]zL d'b|fdf x'g] :yfgfGt/0f tyf e'QmfgLdf_

-3_ :yfO{÷c:yfoL 7]ufgf

-ª_ 6]lnkmf]g gDa/ -ePdf pNn]v ug]{_

-r_ :yfgfGt/0f ul/g] /sdsf] ;|f]t

-5_ /sd k7fpg] / k|fKt ug]{ aLrsf] ;DaGw

-h_ /sd k7fpg] / k|fKt ug]{ p2]Zo

-em_ /sd k7fpg] / k|fKt ug]{sf] kqfrf/ ug]{ 7]ufgf

-`_ cfjZostf cg';f/ u|fxs;Fusf] cGt/jftf{

-6_ cGo cfjZos sfuhftx¿ -;DalGwt ;+:yf :jo+n] tf]Sg ;Sg]

251
 -O=k|f=kl/kq ;+Vof @* -v_ sf] k|of]hgsf] nflu_
cg';"rL @
Threshold Transaction Report (TTR) Form for MSBs

Name of Reporting Institution:

Name and address of the Account
Date of Nature of Amount Source
S.N. customer(including legal Branch Type and Remarks
Transaction Transaction Involved of Fund
person) No.

Signature :
(Compliance Officer or authorized officer)
Name :
Designation :
Phone :
Email :
Fax :
Date :

252
 -O=k|f=kl/kq ;+Vof @* -v_ sf] k|of]hgsf] nflu_
cg';"rL #
Suspicious Transaction Report and Internal Record Form for Money Changers

Name of Reporting Institution:

S. Name and address of the Name and address of Date of Source Amount Reasons Signature Remarks
N Customer (with passport the sendor (with Transaction of Involved for for
number & visa or passport number & Money in Suspicion Internal
citizenship, or national Id, visa or citizenship, or NPR Recording
etc.) national Id,etc.)

Signature :
(Chief/Authorized Person)
Name :
Designation :
Phone :
Email :
Fax :
Date :

253
-u_ ;"rLs[t ePsf cft+ssf/L JolQm, ;d"x jf ;Ë7g ;DaGwL ;"rgf tyf hfgsf/L xfl;n ug'{kg]{
;DaGwL lgb]{zg M
;"rLs[t ePsf cft+ssf/L JolQm, ;d"x jf ;Ë7g ;DaGwL cBfjlws hfgsf/L xfl;n ug{'kg]{
;DaGwdf b]xfo adf]lhd ug{' u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n]
lbPsf] clwsf/ k|of]u u/L Ohfhtkqk|fKt æsÆ, ævÆ, æuÆ / æ3Æ ju{sf a}+s tyf ljQLo ;+:yf,
ljk|]if0f sDkgL, dlgr]Gh/, 6«fen, 6';{, 6«]lsË, xf]6n, Po/nfOG;, lhP;P÷lkP;P, sfuf]{, s'l/o/
tyf Ohfhtkqk|fKt cGo ;a} lgsfox¿nfO{ of] lgb]{zg hf/L ul/Psf] 5 M
;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] bkmf @(ª= sf] pkbkmf -!_ adf]lhd ;+o'Qm
/fi6« ;+3sf] ;'/Iff kl/ifb\af6 kfl/t lg0f{o adf]lhd ;"rLs[t ePsf cft+ssf/L JolQm, ;d"x jf
;Ë7gsf] cBfjlws ;"rL g]kfn ;/sf/, k//fi6« dGqfnon] cfˆgf] j]j;fO6df /fVg] u/]sf] / ;f]
;"rLdf /x]sf cft+ssf/L JolQm, ;d"x jf ;Ë7gsf] ;DklQ jf sf]if /f]Ssf /fVg ;f]xL bkmfsf]
pkbkmf -@_ / -#_ adf]lhd g]kfn ;/sf/, u[x dGqfnon] cfb]z hf/L u/L j]a;fO6df k|sfzg
ug'{kg]{ Joj:yf /x]sf] x'Fbf ;f]xL bkmfsf] pkbkmf -$_ adf]lhd Ohfhtkqk|fKt ;+:yfx¿n] lgoldt
?kdf j]j;fO6 x]/L k|sflzt ;"rLdf plNnlvt JolQm, ;d"x jf ;Ë7gx¿sf] af/]df cBfjlws
hfgsf/L xfl;n u/L ;f]xL ;"rgf adf]lhd ug{' u/fpg' kg]{5 .

254
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M@(÷@)&^

ljljw Joj:yf
! ;fKtflxs ;l~rlt ljj/0f k7fpg] ;DaGwL Joj:yf

a}+s tyf laQLo ;+:yfx¿af6 ;fKtflxs ?kdf k7fpg] u/]sf]] ljb]zL ljlgdo ;l~rlt ;DaGwL
ljj/0fnfO{ Ps?ktf agfpg tyf ljb]zL ljlgdo ;l~rlt ;DaGwL l/kf]l6ª sfo{nfO{ yk ;/n ug]{
p2]Zon] o;};fy ;+nUg cg';"rL @(=! / @(=@ adf]lhdsf] ljj/0f tof/ u/L xKtf ;dfKt ePsf]
tLg sfo{ lbgleq o; ljefusf] nufgL zfvfdf k]z ug]{ Joj:yf ug{ ljb]zL ljlgdo -lgoldt ug]{_
P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt æsÆ /
/fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
@= Gold Quest ;DaGwdf .
g]kfn ;/sf/, u[x dGqfnosf] ldlt @)%(.!).@@ sf] ;"rgf adf]lhd Gold Quest gfds ;+:yfn]
g]kfn clw/fHosf] laleGg :yfgdf ;~rfng u/L /fv]sf] sf/f]jf/ of]hgf (Scheme) u}/sfg"gL
ePsf]n] pQm ;+:yf;Fu ;DalGwt s'g} klg ljb]zL ljlgdo sf/f]jf/ gug{÷gu/fpg ljb]zL ljlgdo
-lgoldt ug]{ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L
ul/Psf] 5 .
#= ;fj{hlgs ljbfdf ljb]zL ljlgdo sf/f]jf/ ug]{ af/] .
ljb]zL ljlgdo sf/f]jf/ ug{ o; a}+ssf] Ohfhtkq lnPsf a}+s÷ljQLo ;+:yfx¿n] ;fj{hlgs
labfsf lbgx¿df / cGo lbgx¿df klg sfof{no ;do cl3 / kl5 ljb]zL ljlgdo sf/f]jf/ ug{
rfx]df ;f]sf] nflu o; ljefuaf6 5'§} cg'dlt lnO{ /xg' gkg]{ Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd
ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf]
clwsf/ k|of]u u/L] Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq
hf/L ul/Psf] 5 .
$= cfoftsf] nflu ljb]zL d'b|fdf Loan Book ug{ kfpg] Joj:yf ;DaGwdf .
Jofkfl/s kmd{÷sDkgLn] k|tLtkq dfkm{t cfoft ug]]{ ;fdfgsf] e'StfgL ug]{ /sd;Dd b]xfo jdf]lhd
kl/jTo{ ljb]zL d'b|fdf Loan Book ug{ kfpg] Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g
g]kfn /fi6« a}+s, a}lsË sfof{no nufot cGo sfof{no / Ohfhtkqk|fKt æsÆ ju{sf a+}sx¿nfO{
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L
of] kl/kq hf/L ul/Psf] 5 .
-s_ ljb]zaf6 ;fdfg cfoft ug]{ Jofkfl/s kmd{÷sDkgLn] k|tLtkq dfkm{t cfoft x'g] ;fdfgsf]
nflu k|rlnt Joj:yf adf]lhd kl/jTo{ ljb]zL d'b|f e'StfgL ug{'kg]{ /sd;Ddsf] nflu a9Ldf
() lbg;Dd ;DalGwt a}+s;+u ljb]zL d'b|fdf Loan Book ug{ ;Sg]5g .
-v_ a}+sx¿n] cfkm';+u /x]sf] :jtGq (Free of Charge) kl/jTo{ ljb]zL d'b|f df}Hbftsf] Back-up
df dfq o:tf] shf{ k|jfx ug{ ;Sg]5g .
-u_ o:tf] shf{ k|jfx ug]{ k|of]hgsf] nflu o; a}+saf6 ;6xL dfu ug{ kfO{g] 5}g .
255
-3_ To:tf] shf{ @)&$ a}zfv d;fGt;Dd dfq k|jfx ug{ ;lsg]5 .
-ª_ k|To]s dlxgf o;/L k|jfx u/]sf] shf{sf] ljj/0f a}+ssf] s]Gb|Lo sfof{non] dlxgf Joltt ePsf]
& lbgleq o; ljefudf k]z ug{'kg]{5 .

256
 cg';"rL @(=!
............................................ Bank
Weekly Reserve Statement
Data As Of............
In US Dollar

S.N. Statement Last week This week Change

1 Cash Balance
2 Agency Bank Balance
2.1 Balance with NRB
2.2 Balance Held Domestically
2.2.1 Balance with other domestic banks
2.2.2 Investments in domestic banks
Sub Total
2.3 Balance Held Abroad
2.3.1 Bank balances
2.3.2 Investments
Sub Total
Total (2.1+2.2+2.3)
3 Other Receivables
4 Clean Bills Purchase
Purchase
Realization
5 Documentary Bills Purchase
Purchase
Realization
Grand Total (1+2+3+4+5)#
6 Import LC Obligation
Open
Payment/Retirement/Cancellation
LC Payable
7 FC Account Balance (Customers' A/C)
8 Forward Liabilities
Purchase
Sale (Liabilities)
# Net inflows should tally with the sum of total assets (S.N. 1 to 5 i.e., grand total)

Reporting Person :
Designation:
Contact Telephone No. :
Stamp :

257
 cg';"rL @(=@
............................................ Bank
Detail of Major Inflows and Outflows of Convertible Currencies**
Data As Of............
Amount
Inflow Details Amount $ Outflow Details
$
A. Items Affecting the Overall A. Items Affecting the Overall
Reserves of the System Reserves of the System

Import Payments (Excluding Gold

Workers' Remittance
& Petroleum Product)
Export Proceeds Under LC
Foreign Direct Investment (FDI) Under TT/ Draft
Foreign Commercial Borrowing Gold Import from Overseas
Payment/Withdrawal from
Receipts in NGOs/INGOs A/C
Customers' A/C
Receipts in Other Customers A/C Payment under PPA
Cash Purchase from Customers FDI Repatriation
Repayment of Foreign Commercial
Card Realization
Borrowings
Other Inflows* Payment under Passport Facility
Payment under Education Facility
Other Services Payments or
Repatriations
Other Outflows*
B. Intra-System Transfers B. Intra-System Transfers

Purchase from NRB Sale to NRB

&
Purchase from BFIs Sale to BFIs &
Repayment of Borrowings/Return
Borrowing/Placements from BFIs
of Placements Matured
Gold Purchase from Domestic
Gold Sale to Domestic Banks
Banks
Other Transfers from BFIs Other Transfers to BFIs
TOTAL TOTAL
NET INFLOWS #

Reporting Person:
Designation:
Contact Telephone No. :
Stamp

& The details of interbank purchase and sales (amount, counterparties, value date) to be disclosed in a separate sheet.
* Material items should be disclosed in a separate sheet.
** Inflows and outflows should be Reported on cash basis.
# Net inflows should tally with the sum of total assets (S.N. 1 to 5 i.e., grand total)

258
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M#)÷@)&^

lj=lj=lg=kmf/fd tyf Online Reporting ;DaGwL Joj:yf

-!_ ljb]zL ljlgdo sf/f]jf/ ;DaGwL lgDg lj=lj=lg=kmf/fdx¿ tf]lsP adf]lhdsf] cjlwleq o; a}+sdf
clgjfo{ ?kdf k|]lift ug'{ kg]{ Joj:yf /x]sf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g ljb]zL ljlgdo -lgoldt
ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u ul/ Ohfhtkqk|fKt ;DalGwt
;a} lgsfox¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
s|=;+= lj=lj=lg kl/kq÷ ljifo k]z ug'{kg]{ lgsfo cjlw
kmf=g+= cg';"rL
1 # !=! cfoft k|tLtkq vf]n]sf] ljj/0f b}lgs
;DalGwt cfoftstf{nfO{ eg{ nufO{
a}+s÷ljQLo ;+:yfn] k]z ug]{ .
2 # æsÆ !=* 8«fk\m6÷l6=l6= ;6xL ;'ljwfsf] lgj]bg b}lgs
gub÷8«fk\m6÷l6=l6=;6xL ;'ljwfsf] lgj]bg ;DalGwt cfoftstf{nfO{ eg{ nufO{
3 # ævÆ !=% b}lgs
-tftf]kfgL eG;f/_ a}+s÷ljQLo ;+:yfn] k]z ug]{ .
ltAataf6 cfoft ug{sf] nflu k|bfg ul/Psf] ;DalGwt a}+s÷ljQLo ;+:yfn] tof/
4 — !=& kflIfs
gub lj=d'=;6xL / a}+s 8«fk\m6÷ l6=l6=sf] ljj/0f u/L k]z ug]{ .
;DalGwt a}+s÷ljQLo ;+:yfn] tof/
5 $ !=@ k}7f/L e'QmfgL k|df0fkq b}lgs
u/L k]z ug]{ .
8«fk\m6÷l6=l6= ;6xL ;'ljwfsf] k}7f/L e'QmfgL ;DalGwt a}+s÷ljQLo ;+:yfn]
6 $ æsÆ !=( b}lgs
k|df0fkq tof/ u/L k]z ug]{ .
gub÷8«fk\m6÷l6=l6= ;6xL ;'ljwfsf] k}7f/L ;DalGwt a}+s÷ljQLo ;+:yfn]
7 $ ævÆ !=^ b}lgs
e'QmfgL k|df0fkq -tftf]kfgL eG;f/_ tof/ u/L k]z ug]{ .
;DalGwt a}+s÷ljQLo ;+:yfn]
8 $ æuÆ !=!) gub÷8«fk\m6÷l6=l6=;6xL ;'ljwf -ef=?_ b}lgs
tof/ u/L k]z ug]{ .
qm]l86 (Usance Bill) ;'ljwf cGtu{t x'g] ;DalGwt a}+s÷ljQLo ;+:yfn] tof/
9 $ æ3Æ !=# b}lgs
cfoft . u/L k]z ug]{ .
ef/tLo ljdf sDkgLx¿n] l/Kofl6«o;gsf] nflu ;DalGwt ljdf sDkgLnfO{ eg{
10 ef=?=@ !=!@ lgoldt
cg'/f]w ubf{ k]z ug{'kg]{ nufO{ a}+s÷ljQLo ;+:yfn] k]z ug]{ .
ef/tLo jfo';]jfx¿n] l/Kofl6«o;gsf] nflu ;DalGwt jfo';]jfx¿nffO{ eg{ nufO{
11 ef=?=# !=!# lgoldt
cg'/f]w ubf{ k]z ug{'kg]{ a}+s÷ljQLo ;+:yfn] k]z ug]{ .
;DalGwt Ohfhtkqk|fKt ;+:yfn] ;fKtflxs÷
12 ef=?=$ !=!% ef=¿= vl/bsf] ;fKtflxs÷dfl;s ljj/0f
tof/ u/L k]z ug]{ . dfl;s
;DalGwt Ohfhtkqk|fKt ;+:yfn] ;fKtflxs÷
13 ef=?= % !=!^ ef=¿= ljqmLsf] ;fKtflxs÷dfl;s ljj/0f
tof/ u/L k]z ug]{ . dfl;s
kl/jTo{ ljb]zL d'b|fdf ;fdfg cfoft ug]{ u/L ;DalGwt a}+s÷ljQLo ;+:yfn] tof/
14 — !=$ ;fKtflxs
vf]lnPsf k|tLtkqx¿sf] ;fKtflxs ljj/0f u/L k]z ug]{ .
;DalGwt a}+s÷ljQLo ;+:yfn] tof/
15 — #=! ;'g cfoft tyf laqmLsf] dfl;s ljj/0f dfl;s
u/L k]z ug]{ .
lgof{tsf] nflu k|fKt clu|d e'QmfgL /sd dWo]
16 — %=@ ;DalGwt Ohfhtkqk|fKt lgsfo dfl;s
lkmtf{ ul/Psf] /sdsf] ljj/0f
;DalGwt a}+s÷ljQLo ;+:yfn] tof/
17 ! %=# lgof{t k|tLtkq vf]n]sf] ljj/0f ;fKtflxs
u/L k]z ug]{ .
;DalGwt a}+s÷ljQLo ;+:yfn]
18 @ %=$ b[io lgof{taf6 x'g] k=lj=d'=sf] cfDbfgL ljj/0f ;fKtflxs
tof/ u/L k]z ug]{ .
;DalGwt a}+s÷ljQLo ;+:yfn] tof/
19 @ -s_ %=% lgof{t e'QmfgL k|fKt x'g gcfPsf] ljj/0f Dffl;s
u/L k]z ug]{ .
20 — &=@ /fxbgL afkt ;6xL ;'ljwf ;DalGwt Ohfhtkqk|fKt lgsfo dfl;s

259
 s|=;+= lj=lj=lg kl/kq÷ ljifo k]z ug'{kg]{ lgsfo cjlw
kmf=g+= cg';"rL
21 — &=# Jofkf/ k|j4{g afkt k|bfg ul/Psf] ;6xL ;'ljwf ;DalGwt Ohfhtkqk|fKt lgsfo dfl;s
g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3sf] l;kmfl/;df ;DalGwt a}+s÷ljQLo ;+:yfn] tof/
22 — &=& dfl;s
k|bfg ePsf] ;6xL ;'ljwf u/L k]z ug]{ .
hnljB't pTkfbg tyf k|;f/0f kl/of]hgfnfO{ ;DalGwt a}+s÷ljQLo ;+:yfn] tof/
23 — !(=! b}lgs
k|bfg ul/Psf] C0f ;DaGwdf u/L k]z ug]{ .
;DalGwt a}+s÷ljQLo ;+:yfn] tof/ cw{jflif{s /
24 — !(=@ e'QmfgL ug{ afFsL C0fsf] hfgsf/L
u/L k]z ug]{ . jflif{s
;DalGwt a}+s÷ljQLo ;+:yfn] tof/
25 — @)=! Forward sf/f]jf/sf] ;fKtflxs ljj/0f ;fKtflxs
u/L k]z ug]{ .
;DalGwt Ohfhtkqk|fKt a}+sx¿n]
26 — @#=! ljb]zL nufgLstf{sf] nflu hf/L ul/g] k|df0fkq lgoldt
tof/ u/L k]z ug]{ .
;DalGwt Ohfhtkqk|fKt a}+sx¿n]
27 — @#=@ ljb]zL d'b|fdf C0f lelqPsf] k|df0fkq lgoldt
tof/ u/L k]z ug]{ .
/]ld6fG; sf/f]jf/ ug{
Statement Of Inward Remittance
28 — @%=! Ohfhtkqk|fKt ;Dk"0f{ lgsfox¿n] dfl;s
(Countrywise Transaction)
tof/ u/L k]z ug]{ .
Statement Of Inward Remittance /]ld6fG; sf/f]jf/ ug{
29 — @%=@ dfl;s
(Companywise Transaction) Ohfhtkqk|fKt ;Dk"0f{ lgsfox¿ .
30 — @&=$ Xf]6n÷6«fen÷6«]lsË Ph]G;Lsf] lj=d'= sf/f]jf/ . ;DalGwt Ohfhtkqk|fKt lgsfo dfl;s

31 — @&=& Indian Currency Purchase/Sales Statement ;DalGwt Ohfhtkqk|fKt lgsfo dfl;s

cg';"rL Threshold Transaction Report (TTR) Form d'b|f ;6xL ;DaGwL sfo{ ug]{
32 @*-s_ kflIfs
@ for MSBs ;DalGwt Ohfhtkqk|fKt lgsfo
cg';"rL Suspicious Transaction Report and Internal d'b|f ;6xL ;DaGwL sfo{ ug]{
33 @*-s_ tTsfn
# Record Form for Money Changers ;DalGwt Ohfhtkqk|fKt lgsfo
ljk]|if0f tyf d'b|f :yfgfGt/0f
cg';"rL Threshold Transaction Report (TTR) Form for
34 @*-v_ ;DaGwL sfo{ ug]{ ;DalGwt kflIfs
@ MSBs
Ohfhtkqk|fKt lgsfo
ljk]|if0f tyf d'b|f :yfgfGt/0f
cg';"rL Suspicious Transaction Report and Internal Record
35 @*-v_ ;DaGwL sfo{ ug]{ ;DalGwt tTsfn
# Form for MSBs
Ohfhtkqk|fKt lgsfo
36 ;DalGwt a}+s÷ljQLo ;+:yfn]
— @(=! Weekly Reserve Statement ;fKtflxs
tof/ u/L k]z ug]{ .
Detail of Major Inflows and Outflows of ;DalGwt a}+s÷ljQLo ;+:yfn]
37 — @(=@ ;fKtflxs
Convertible Currencies tof/ u/L k]z ug]{ .

-@_ Online Reporting ;DaGwdf M

ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf # adf]lhd o; a}+saf6 Ohfhtkqk|fKt ljk|]if0f
sf/f]jf/ ug]{ a}+s tyf ljQLo ;+:yf, /]ld6fG; sDkgL, ;6xL sf/f]jf/ ug]{ dlgr]~r/, ljb]zL ljlgdosf]
sf/f]jf/ ug]{ xf]6n, 6«feN;, 6«]lsË, sfuf]{ nufotsf lgsfox¿n] cfkm"n] u/]sf] ljb]zL ljlgdo
sf/f]jf/sf] dfl;s ljj/0f tyf sfuhft o; ljefudf lgoldt ?kdf a'emfpg] Joj:yf /x]sf]df ;f]
sfo{nfO{ ;/nLs[t / Jojl:yt agfpg] p2[]Zon] oxL @)&$ ;fn a};fvb]lvsf] To:tf] ljj/0f clgjfo{
?kdf Online Reporting sf dfWodaf6 dfq k]z ug{' kg]{ Joj:yf ldnfO{Psf] 5 . o; Joj:yfsf]
sfof{Gjogsf] nflu ;a} Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s JolQm klxnf] k6s o; ljefudf cfkm}
pkl:yt tf]lsP jdf]lhdsf] ljj/0f ;lxtsf] kmf/fd a'emfO{ cfkm\gf] User Name / Password k|fKt
u/L ;f]xL adf]lhd Online Reporting ug]{ Joj:yf ug{' u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 . ;fy},
pQm kmf/fd a'emfpFbf Online-Reporting ug]{ t/Lsf af/] ;d]t k|lzIf0f lbOg] Joj:yf ldnfOPsf] 5 .

260
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] k|of]hgsf] nflu hf/L ul/Psf ;fj{hlgs
;"rgfx¿
-!_ k|ToIf j}b]zLs nufgL M k'FhL, C0f, Jofh tyf nfef+; ;DaGwL ;"rgf M
-ldlt @)^*÷!@÷@! sf] ;fj{hlgs ;"rgfnfO{ vf/]h u/L ldlt @)^(÷!)÷( sf] lg0f{ofg';f/ hf/L ul/Psf]_
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !)s= adf]lhd ljb]zL nufgLstf{n] g]kfndf nufgL
ug]{ pQm P]gsf] bkmf !)v= adf]lhd ljb]zL ljlgdodf C0f lng] tyf pQm P]gsf] bkmf !)u= adf]lhd
ljb]zL d'b|fdf g]kfn aflx/ nufgL lkmtf{ n}hfg] k|of]hgsf nflu b]xfo adf]lhdsf] sfuhft k]z u/L
o; a}+s ;dIf :jLs[ltsf] nfuL k]z ug'{kg]{ ePsf]n] ;DalGwt ;a}sf] nflu of] ;"rgf k|sfzg ul/Psf]
5.
-s_ ljb]zL nufgLstf{n] g]kfndf nufgL ug]{ ;DaGwdf M
!= ljb]zL nufgLstf{n] g]kfndf nufgL ubf{ ljb]zL nufgL tyf k|ljlw x:tfGt/0f P]g, @)&%
adf]lhd k|lqmof k"/f u/L g]kfn ;/sf/, pBf]u ljefu jf 3/]n' tyf ;fgf pBf]u ljefuaf6
k|fKt :jLs[ltkq
@= ljb]zL nufgLstf{n] g]kfndf nufgL ug{ :jLs[lt k|fKt u/]sf] s'/f ;DalGwt lgodgsf/L
lgsfo tyf ;DalGwt JolQmn] o; a}+snfO{ lbPsf] hfgsf/Lkq
#= nufgL leq\ofpg] ;+:yfsf] lg0f{osf] k|ltlnlk
$= Joj;fo btf{ k|df0fkq, :yfoL n]vf gDa/, s/ r'Qmf u/]sf] cBfjlws ljj/0f / k|jGwkq
tyf lgoddfjnL eP ;f] ;DaGwL sfuhftx¿
%= nufgL leq\ofpg] kmd{, sDkgL jf ;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf g/x]sf] k|dfl0ft
x'g] sfuhft
^= ljb]zL nufgLstf{n] nufgL ubf{ slDtdf ! jif{ nufgL lkmtf{ gug]{ k|ltj4tf kq7
&= nufgL ug]{ ljb]zL kmd{÷sDkgL÷;+:yfsf] n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0f
*= nufgLsf] ;|f]t tyf pQm nufgL g]kfn leq\ofpg] ;do tflnsf (Time Schedule) pNn]v
ePsf] sfuhft
(= cGo s'/fsf] xsdf k|rlnt sfg"g adf]lhd x'g] .
-v_ ljb]zL d'b|fdf C0f lng] ;DaGwdf M
-c_ kmd{,sDkgL jf ;+:yfx¿sf nflu
!= C0f lng] kmd{÷sDkgL÷;+:yf / C0f lbg] kmd{÷sDkgL÷;+:yf jLr ePsf] ;Demf}tf .
@= C0f a}ls+Ë k|0ffnLaf6 k|fKt x'g] k|ltj4tf kq
#= ljb]zaf6} C0f lng'kg]{ cfjZostf k'li6 x'g] sfuhft
$= ;DalGwt kmd{÷sDkgL÷;+:yfsf] lg0f{osf] k|ltlnlk
%= C0f lng] kmd{÷sDkgL÷;+:yfsf] lgofds lgsfosf] :jLs[ltkq
^= Joj;fo btf{ k|df0fkq, :yfoL n]vf gDa/, s/ r'Qmf u/]sf] cBfjlws ljj/0f /
k|jGwkq tyf lgoddfjnL eP ;f] ;DaGwL sfuhftx¿

7
ldlt @)&)÷%÷@^ sf] lg0f{ofg';f/ bkmf ^, &, / * yk ePsf]

261
 &= C0f lng] kmd{, sDkgL jf ;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf g/x]sf] k|dfl0ft x'g]
sfuhft
*= C0f r'Qmf ug]{ cfwf/ v'Ng] sfuhft
(= C0f pkof]u ug]{ If]q v'Ng] sfuhft
!)= ljlgdo hf]lvdsf] ;+efjgf / To;nfO{ Jojl:yt ug]{ cfwf/ v'Ng] sfuhft
!!= ljb]zaf6 C0f lng rfxg] g]kfnL sDkgLx¿n] ljb]zaf6 lng] C0fsf] Jofh lgwf{/0f
ubf{ a9Ldf k|rlnt jflif{s Libor Rate df dgfl;j lk|ldod b/ yk u/L Jofhb/
sfod u/]sf] x'g' kg]{5
!@= ljb]zaf6 C0f leq\ofpg pBf]uL, JolQm, kmd{, sDkgL tyf ;+3 ;+:yfn] ljb]zaf6
lnOg] elgPsf] C0f g]kfns} jfl0fHo a}+s tyf ljQLo ;+:yfx¿af6 cfjZos kl/df0f /
Jofhb/df lng g;Sg] cj:yf ;[hgf ePsf] s'/f lgj]bgdf lj:t[t ?kdf pNn]v ePsf]
x'g'kg]{58 
!#= ljb]zl:yt a}+s tyf ljQLo ;+:yfx¿af6 C0f k|fKt ug{ sl7gfO ePdf ljb]zl:yt
;DalGwt b]zsf] ;/sf/ jf s]Gb|Lo a}+s jf cGo lgofds lgsfoaf6 shf{ k|jfx ug{
:jLs[lt k|fKt u/]sf] ljQ sDkgL jf ljQLo ;+:yfx¿af6 shf{ lng' kg]{ . To:tf]
;+:yfx¿af6 klg shf{ k|fKt ug{ sl7gfO{ ePdf o; a}+sn] tf]s]sf] zt{x¿sf] cwLgdf
/xL ljb]zL ;+:yf÷sDkgLx¿af6 klg shf{ lng ;Sg] t/ o;/L shf{ ln+bf shf{ k|bfg
ug]{ ljb]zL ;+:yf÷sDkgLsf] n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0f tyf shf{sf] ;|f]t
Pjd\ pQm shf{ Nofpg] tyf lkmtf{ n}hfg] ;do tflnsf (Time Schedule) pNn]v
ePsf] sfuhft k]z ug{' kg]{59
!$= ;a} lsl;dsf] shf{ ln+bfsf] Jofhb/ cGt/f{li6«o k|rlnt Jofhb/;Fu ;fd~h:o /fVg]
lsl;dsf] x'g'kg]{510
!%= cGt/f{li6«o ljQLo ;+:yfx¿ ljZj a}+s, IFC, ADB h:tf ;b:o ePsf cGt/f{li6«o tyf
If]lqo ;+:yfx¿n] gLlh If]qnfO{ k|bfg ug]{ C0fsf] xsdf o; a}+sn] lg0f{o u/] cg'?k
x'g]5 11
!^= a'Fbf g+= -!#_ df pNn]lvt ;+:yfaf6 C0f ln+bf C0fsf] Jofhb/ a9Ldf One Year Libor
12
rate+upto 5.5% leq x'g'kg]{5
!&= C0f lng] :jLs[ltsf] nflu lgj]bg lb+bf ;f] C0f k|fKt ug]{ / ltg]{ ;do tflnsf
13
(Repayment – Schedule) ;+nUg x'g'kg]{5
pko{'Qm ljj/0fx¿ ;lxt k|fKt x'g] lgj]bgpk/ o; a}+sn] cfjZos cWoog u/L pko'Qm
b]lvPdf C0f lng :jLs[tL lbg]5 / o;/L :jLs[tL lbFbf a}+sn] cfjZos b]lvPdf zt{ x¿
klg tf]Sg ;Sg]5 . To;/L tf]lsPsf zt{x¿ kfngf ug'{ lgj]bs kmd{, sDkgL jf ;+:yfsf]
st{Jo x'g]5 .

8
ldlt @)&)÷!÷@# sf] lg0f{ofg';f/ a'Fbf !@ yk ePsf]
9
ldlt @)&).!.@# sf] lg0f{onfO{ ldlt @)&)÷%÷@^ sf] lg0f{oaf6 ;+zf]wg eO{ sfod x'g cfPsf]
10
ldlt @)&)÷!÷@# sf] lg0f{ofg';f/ a'Fbf !$ yk ePsf]
11
ldlt @)&)÷!÷@# sf] lg0f{ofg';f/ a'Fbf !% yk ePsf]
12
ldlt @)&).!.@# sf] lg0f{onfO{ @)&)÷%÷@^ sf] lg0f{oaf6 ;+zf]wg eO{ sfod x'g cfPsf]
13
ldlt @)&)÷%÷@^ sf] lg0f{oaf6 yk ePsf]

262
 -cf_ g]kfnL gful/s, kmd{ tyf ;+:yfx¿n] ljb]zaf6 C0f lng kfpg] ;DaGwdf M g]kfnL gful/s,
kmd{ tyf ;+:yfx¿n] cfˆgf] Joj;fo ug{ jf eO/x]sf] Joj;fo lj:tf/ ug{ o; a}+ssf] k"j{
:jLs[lt lnO{ ljb]zdf /x]sf cfk\mgf gft]bf/, cGo JolQm, u}/ cfjf;Lo g]kfnL jf ;+3
;+:yfaf6 b]xfosf zt{x¿sf] cwLgdf /xL cd]l/sL 8n/ % nfv;Dd / ef/tsf] xsdf %
s/f]8 ef/tLo ?k}ofF;Dd C0f lng ;Sg] Joj:yf ul/Psf] 5 .14
!= lgj]bsn] xfn ul//x]sf] jf ug]{ Joj;fosf] lsl;d / C0f pkof]u ug]{ af/] :ki6 of]hgf
k]z ug'{ kg]{5,
@= o:tf] C0f ljgf Jofh pknAw x'g' kg]{5,
#= o:tf] C0fsf] e'QmfgL cjlw Go"gtd % jif{sf] x'g'kg]{5,
$= o:tf] C0f cf}krfl/s -a+}lsË_ dfWodaf6 cfpg' kg]{5,
%= C0fLn] k|fKt u/]sf] C0f ;dod} r'Qmf ug]{ cfwf/ lgj]bg ;fy k]z ug'{ kg]{5,
^= k|rlnt sfg''g / Joj:yfn] lgif]w u/]sf If]q jf Joj;fo afx]ssf If]qdf dfq o:tf]
C0f lng kfOg] 5,
&= 3/hUuf Joj;fo -Real Estate_ / lwtf]kq sf/f]af/sf] nflu o:tf] C0f pkof]u ug{
kfOg] 5}g .
-O_ g]kfnL kmd{, sDkgL,pBf]u jf cGo ;+:yfx¿n] cfˆg} sDkgLsf ljb]zL JolQmut
nufgLstf{{af6 ljb]zL d'b|fdf C0f lng] ;DaGwdf15
!= cfˆg} sDkgLsf ljb]zL JolQmut nufgLstf{{af6 g]kfndf C0f nufgL ug]{ ;DaGwdf
ljb]zL nufgL tyf k|ljlw x:tfGt/0f P]g, @)&% adf]lhd k|lqmof k"/f u/L cfˆgf]
lgofds lgsfo jf g]kfn ;/sf/, pBf]u dGqfno, pBf]u ljefu jf 3/]n' tyf ;fgf
pBf]u ljefuaf6 k|fKt :jLs[ltkq .
@= C0f lng] kmd{÷sDkgL÷pBf]u÷cGo ;+:yf / C0f lbg] ljb]zL JolQmut nufgLstf{{
aLr ePsf] ;Demf}tf .
#= C0f a}+lsË k|0ffnLaf6 k|fKt x'g] k|ltj4tf kq .
$= ljb]zaf6} C0f lng'kg]{ cfjZostf k'li6 x'g] sfuhft .
%= ;DalGwt kmd{÷sDkgL÷pBf]u÷cGo ;+:yfsf] C0f lng] ;DaGwL lg0f{osf] k|ltlnlk .
^= Joj;fo btf{ k|df0fkq, :yfoL n]vf gDa/, s/ r'Qmf u/]sf] cBfjlws ljj/0f /
k|jGwkq tyf lgoddfjnL eP ;f] ;DaGwL sfuhftx¿ .
&= C0f lng] kmd{÷sDkgL÷pBf]u÷cGo ;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf g/x]sf]
k|dfl0ft x'g] sfuhft .
*= C0f r'Qmf ug]{ cfwf/ v'Ng] sfuhft .
(= ljlgdo hf]lvdsf] ;Defjgf / To;nfO{ Jojl:yt ug]{ cfwf/ v'Ng] sfuhft .
!)= shf{ k|bfg ug]{ ljb]zL JolQmsf] n]vfk/LIfsaf6 k|dfl0ft cfo÷;DklQ ljj/0f jf
s/sf] bfo/fdf /x]sf] k|dfl0ft x'g] sfuhft / shf{sf] ;|f]t .
!!= shf{ Nofpg] tyf lkmtf{ n}hfg] ;do tflnsf (Time Schedule) pNn]v ePsf]
sfuhft .

14
ldlt @)&$÷&÷!# sf] lg0f{ofg';f/ ;+zf]wg tyf cBfjlws ul/Psf]
15
ldlt @)&@÷&÷!* sf] lg0f{ofg';f/ yk ePsf]

263
 !@= ljb]zaf6 C0f leq\ofpg] kmd{÷sDkgL÷pBf]u÷cGo ;+:yfn] ljb]zaf6 lnOg] elgPsf]
C0f g]kfns} jfl0fHo a}+s tyf ljQLo ;+:yfx¿af6 cfjZos kl/df0f / Jofhb/df
lng g;Sg] cj:yf ;[hgf ePsf] s'/f lgj]bgdf lj:t[t ?kdf pNn]v ePsf] x'g'kg]{ .
!#= ljb]zL JolQmut nufgLstf{n] k|jfx ug]{ C0fsf] xsdf g]kfndf k'FhL÷z]o/df u/]sf]
nufgLsf] ^) k|ltzt eGbf a9L C0f lbg gkfOg] cyf{t\ Debt/Equity Ratio ^)M$)
eGbf a9L x'g gx'g] .
!$= ljb]zaf6 C0f lng rfxg] g]kfnL kmd{÷sDkgL÷pBf]u÷cGo ;+:yfx¿n] ljb]zaf6
lng] C0fsf] Jofhb/ lgwf{/0f ubf{ k|rlnt jflif{s Libor Rate df @=)) k|ltzt eGbf
a9L lk|ldod b/ yk ug{ gkfOg] .
!%= C0f afktsf] /sd ;DalGwt kmd{÷sDkgL÷pBf]u÷cGo ;+:yfsf] tf]lsPsf] If]qdf g}
pkof]u ug{'kg]{ .
!^= C0f k|fKt ePsf] #% lbg leq ;f]sf] ljj/0f ;lxt o; a}+sdf clgjfo{?kdf n]vfÍg
u/fpg'kg]{ .

-u_ ljb]zL d'b|fdf g]kfn aflx/ nufgL lkmtf{ n}hfg] ;DaGwdf M

!= g]kfndf nufgL ug{sf nflu Joj;fosf] k|sf/ adf]lhdsf] lgodgsf/L lgsfoaf6 lnOPsf]
:jLs[lt kqsf] k|ltlnlk .
@= g]kfn /fi6« a}+saf6 ljb]zL nufgL afkt ljb]zL d'b|f g]kfndf Nofpg lbOPsf] :jLs[lt
kqsf] k|ltlnlk .
#= k'FhL lelqPsf] k|df0f :j?k ljb]zL a}+s dfk{mt g]kfnL a}+sdf hDdf ePsf] vftfsf] :6]6d]06
jf a}+s tyf ljQLo ;+:yfåf/f hf/L ul/Psf] k|df0fkq .
$= ;DalGwt lgodgsf/L lgsfoaf6 k|dfl0ft u/]sf] ljb]zL nufgLstf{ -z]o/ laqmLstf{_ /
v/Lbstf{ aLr ePsf] z]o/ lsga]r ;DaGwL sfuhft (Sale and Purchase Agreement) sf]
k|ltlnlk .
%= z]o/ ljqmL ug]{ kmd{, sDkgL, jf ;+:yfsf] ;DklQ tyf bfloTj d"Nof+sg u/L tof/ ul/Psf]
k|ltj]bg .
^= Joj;fo btf{ k|df0fkq, :yfoL n]vf gDa/, k|aGwkq tyf lgodfjnLsf] k|ltlnlk .
&= cBfjlws s/ r'Qmf u/]sf] ljj/0f .
*= sDkgL /lhi6«f/ sfof{noaf6 k|dfl0ft ul/Psf] z]o/wgLsf] cBfjlws nut ljj/0f .
(= v/Lbstf{ g]kfnL gful/s ePsf] v08df lgh v/Lbstf{ JolQm÷;+:yf÷sDkgL shf{ ;"rgf
s]Gb|df sfnf];"rLdf gePsf] k|dfl0ft x'g] sfuhft .
!)= ljb]zL nufgL cGt/ut o; a}+ssf] ;d]t :jLs[lt lnO{ ljb]zaf6 C0f lnPsf g]kfnL
sDkgLx¿n] ljb]zdf Jofh tyf ;f+jf e'QmfgL k7fpg' cl3 shf{ ;"rgf s]Gb|af6 sfnf]
;"rLdf g/x]sf] k|df0f / g]kfnsf s'g} klg a}+s tyf ljQLo ;+:yf;Fu efvf gf3]sf] C0f
gePsf] :j3f]if0ffkq .
!!= g]kfn lwtf]kq ljlgdo jhf/ ln= df ;'rLs[t gePsf sDkgLsf] xsdf sDkgLsf]
jf;nftsf] ;DklQ / bfloTjsf] cfwf/df sfod x'g cfPsf] d"Nodf Nepal Financial
Reporting Standard 3: Business Consideration df ePsf] Joj:yf adf]lhd ;DklQ tyf
bfloTjsf] Fair Value Amount n] x'g] z]o/ d"No . 16

16
ldlt @)&!÷)^÷* sf] lg0f{og';f/ bkmf !! b]lv !# ;Dd yk ePsf]

264
 !@= k|rlnt Joj:yf adf]lhd s'g} ;/sf/L lgsfo, cGt/f{li6«o ;+3 ;+:yfaf6 k|fKt cg'bfgaf6
Capital Reserve df u0fgf u/]sf] /x]5 eg] tf]lsPsf] sfo{ ;DkGg ePsf] lgofds
lgsfoaf6 k|dfl0ft kq .
!#= pko{'Qm adf]lhd ;6xL ;'ljwfsf] nflu dfu ubf{ o; a}+sn] ljb]zL d'b|fdf g]kfn aflx/
nufgL lkmtf{ n}hfg] ;DaGwdf ldlt @)^(.!).)( df hf/L ;'rgf adf]lhd tf]s]sf]
sfuhftx¿sf ;fy} k|rlnt Joj:yf adf]lhd nfUg] kF'hLut nfe s/ tyf s/ j'emfPsf]
Joxf]/f ;DalGwt cfGtl/s /fh:j ljefuaf6 k|dfl0ft kq .

-3_ ljb]zL d'b|fdf u/]sf] nufgLaf6 cfh{g u/]sf] d'gfkmf lkmtf{ n}hfg] ;DaGwdf M
!= g]kfndf nufgL ug{sf nflu Joj;fosf] k|sf/ adf]lhdsf lgodgsf/L lgsfoaf6 lnOPsf]
:jLs[lt kqsf] k|ltlnlk .
@= g]kfn /fi6« a}+saf6 ljb]zL nufgL afkt ljb]zL d'b|f g]kfndf Nofpg lbPsf] :jLs[lt kqsf]
k|ltlnlk .
#= k'FhL lelqPsf] k|df0f :j?k ljb]zL a}+s dfk{mt g]kfnL a}+sdf hDdf ePsf] vftfsf]
:6]6d]06 .
$= Joj;fo btf{ k|df0fkq, :yfoL n]vf gDa/, k|aGwkq tyf lgodfjnLsf] k|ltlnlk .
%= n]vfk/LIfsaf6 k|dfl0ft eO{ ;fwf/0f ;ef dfk{mt kfl/t ePsf] Joj;fosf] n]vf k|ltj]bg
tyf jflif{s k|ltj]bg .
^= nfef+zdf lgodfg';f/ nfUg] s/ bflvnf u/]sf] lg:;fsf] k|ltlnlk .
&= cBfjlws s/ r'Qmf u/]sf] ljj/0f .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

265
-@_ ljb]zL nufgL -z]o/ tyf C0f_ sf] n]vf+sg u/fpg] ;DaGwdf uf]/vfkqdf k|sflzt ;"rgf .

g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefusf]

ljb]zL nufgL tyf C0fsf] n]vf+sg

/fpg] af/]sf] ;"rgf
g]kfndf :yfkgf x'g] pBf]u÷kmd{÷sDkgLdf g]kfn ;/sf/sf] ;DalGwt lgsfo / o; a}+ssf] :jLs[lt
lnO{ ePsf] ljb]zL nufgL / ;f]xL adf]lhd :jLs[lt lnO{ ljb]zaf6 lnPsf] C0f tyf nufgL ;DaGwL
ljj/0fsf] clen]v cBfjlws ug]{ ;DaGwdf ldlt @)^( kmfu'g !) ut] ul/Psf] ;fj{hlgs ;"rgfsf]
cfwf/df s]xL pBf]u, kmd{ tyf sDkgLn] dfq ljj/0f k]z u/L clwsf+zn] ;f] ljj/0f k]z gu/]sf]
x'bF f k'gM of] ;"rgf k|sflzt ul/Psf] 5 . t;y{, ljb]zL nufgL /x]sf jf ljb]zaf6 C0f ;fk6 lnO{
o; a}+sdf n]vf+sg gu/fPsf To:tf pBf]u, kmd{ tyf sDkgLn] o; a}+sn] u/]sf] Joj:yf cg'?k
b]xfo adf]lhdsf] sfuhft / ljj/0f ;lxt ljb]zL nufgL tyf C0fsf] n]vf+sg u/fpg of] ;"rgf
k|sfzg ul/Psf] 5 .
-s_ pBf]u, kmd{ tyf sDkgLdf ePsf] oyfy{ nufgL -z]o/ tyf C0f_ sf] ljj/0f cBfjlws ug{sf
nflu o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf cfj]bg lbO{ ljb]zL nufgLsf] clen]v
u/fpg'kg]{ 5 . ljb]zL nufgLstf{n] g]kfndf nufgL ug{ / ljb]zL d'b|fdf C0f lng o; a}+s
;dIf k]z ug{ kg]{ sfuhftsf] ;"rL o; a}+ssf] j]e;fO6 af6 k|fKt ug{ ;lsg] 5 .
-v_ o;/L ljb]zL nufgL -C0f ;d]t_ :jLs[lt lnO{ ;s]sf / o; kl5 :jLs[lt lng] pBf]u, kmd{
tyf sDkgLn] cfˆgf] pBf]usf] nflu :jLs[t ePsf] ljb]zL nufgL /sd -C0f ;d]t_ /
leq\ofPsf] j}b]lzs nufgL -C0f ;d]t_ sf] ljj/0f k|To]s cfly{s jif{sf] ;fpg / df3 dlxgfdf
o; ljefudf clgjfo{ ?kdf pknAw u/fpg'kg]{5 . Ps k6s ljj/0f cBfjlws u/fPkl5 ;f]xL
ljj/0f k'gM k7fpg'kg]{ 5}g . t/ nufgL yk ePdf, :jLs[t nufgLsf] aFfsL /sd lelqPdf jf
j}b]lzs nufgL cg'kft kl/jt{g ePdf eg] o; Joj:yf adf]lhdsf] ljj/0f cBfjlws u/fpg'
kg]{5 .
-u_ n]vf+sg gePsf] nufgL tyf C0fsf] ;6xL ;'ljwf pknAw u/fpg of] a}+s afWo x'g] 5}g .

ldlt M @)&!.!!.!!

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

266
-#_ gub g]kfnL tyf ljb]zL d'b|f cf];f/ k;f/df k|ltaGw nufOPsf] ;DaGwL ldlt @)&%.!@.@^ df
k|sflzt ;"rgf .

k|sflzt ldltM @)&%÷!@÷@^

g]kfn /fi6« a}+ssf]

gub g]kfnL tyf ljb]zL d'b|f cf];f/ k;f/df
k|ltaGw nufOPsf] ;DaGwL ;"rgf

g]kfnL d'b|f tyf ljb]zL ljlgdosf] cf];f/ k;f/df lgoGq0f ug]{ k|of]hgsf nflu b]xfo cg';f/sf]
Joj:yf sfod ul/Psf]n] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ sf] clwsf/ k|of]u u/L
;/f]sf/jfnf ;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .
!= g]kfnL jf ljb]zL gful/s cGo d'n'sdf hfFbf / cfpFbf k|ltJolQm g]kfnL ?k}ofF %,))).– eGbf
a9L ;fydf n}hfg jf Nofpg kfpg] 5}g .
@= g]kfnL jf ljb]zL] gful/sn] gub ljb]zL d'b|f cd]l/sL 8n/ %,))).– -kfFr xhf/_ jf ;f]
a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f eGbf a9L ;fydf NofPsf] jvt eG;f/ 3f]if0ff u/L k|dfl0ft
u/]sf] x'g' kg]{5 .
#= g]kfnL gful/sn] ljb]z hfFbf kf;kf]6{ ;6xL ;'ljwf ;lxt cd]l/sL 8n/ %,))).– -kfFr xhf/_
;Ddsf] gub ljb]zL d'b|f lnP/ hfg'kbf{ ;f] ljb]zL d'b|f /fxbfgLdf b/lk7 u/]sf] x'g'kg]{5 . pQm
l;df;Dd gub ljb]zL d'b|f n}hfbf lgodfg';f/ cl3Nnf] k6s ;6xL u/L ar]sf] /sd n}hfg
kfpg] l;df ;d]tnfO{ u0fgf ubf{ cd]l/sL 8n/ %,))).– -kfFr xhf/_ jf ;f] a/fa/sf] cGo
kl/jTo{ ljb]zL d'b|f gf£g x'g] 5}g . t/ cf}ifwL pkrf/ jf cGo ljz]if k|of]hgsf] nflu ljb]zL
d'b|f ;6xL k|fKt u/]sf] k|df0f k]z u/]df To:tf] /sd ;d]t n}hfg jfwf kg]{ 5}g .
$= ljb]zL gful/sn] g]kfnaf6 cGo d'n'sdf hfFbf k|ltJolQm cd]l/sL 8n/ %,))).– -kfFr xhf/_ jf
;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f eGbf a9L gub} ;fydf n}hfg kfpg] 5}g . t/ g]kfn
cfpFbf eG;f/ :j3f]if0ff u/L NofPsf] ;Ldf leqsf] /sd :j3f]if0ff u/L n}hfg jfwf kg]{ 5}g .
%= pk/f]Qm Joj:yf sfof{Gjogdf s'g} afwf c8\sfp k/]df ;DalGwt kIfn] g]kfn /fi6« a}+sdf lgj]bg
lbO{ To:tf] afwf c8\rg km'sfpg ;lsg]5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

gf]6M o;} laifo;Fu ;DalGwt ldlt @)&@.)*.)^ df k|sflzt ;"rgf vf/]h ul/Psf] 5 .

267
-$_ g]kfnL tyf ljb]zL gful/sn] cfkm';Fu ePsf] ljb]zL ljlgdosf] ljj/0f a'emfpg] ;DaGwL ;"rgf .
g]kfn uh]6
efu #
>L % sf] ;/sf/åf/f k|sflzt

-v08 !#_ sf7df08f}, r}q !& ut] @)@) ;fn -;+Vof %)_
>L % sf] ;/sf/
cy{ dGqfnosf]
;"rgf
ljb]zL ljlgdo lgoldt ug]{ P]g, @)!( sf] bkmf !! n] lbPsf] clwsf/ k|of]u u/L >L % sf]
;/sf/n] lgDg lnlvt cfb]z hf/L u/]sf] 5 .
g]kfndf jf ljb]zdf ef=?=afx]s cGo ljb]zL ljlgdo /fv]sf -)@).$.@@ / ldlt @)@).!).@& sf]
g]kfn uh]6 efu # df k|sflzt_ tf]lsPsf If]qx¿df a;f]af; u/]sf ;a} g]kfnL gful/sx¿ tyf pQm
If]qx¿df a;f]af; u/L gfkmf ug]{ p2]Zon] s'g} Jofkf/ ul//x]sf ljb]zLx¿n] ;d]t lghx¿;Fu ePsf] ljb]zL
ljlgdosf] b]xfo jdf]lhdsf] ljj/0f of] ;"rgf k|sflzt ePsf] ldltn] $ dlxgfleq g]kfn /fi6« a}+s s]Gb|Lo
clkm; sf7df08f}df lbg cfb]z hf/L u/]sf] 5' .
!= ljb]zL ljlgdosf] wgLsf] k"/f gfd M–
@= P] P] sf] k"/f 7]ufgf M–
#= lgh;Fu /x]sf] ljb]zL ljlgdosf] df}HbftM–
$= ljb]zL ljlgdo s'g ?k -Form_ df /flvPsf] 5 M–
%= ljb]zL ljlgdo a}+s df}Hbftsf] ?kdf /flvPsf] eP lx;fj /fVg] a}+ssf] gfd / 7]ufgfM–
^= ljb]zL ljlgdo ljb]zL ;]So"l/6Lsf] ?kdf /fv]sf] eP b]xfo jdf]lhdsf] ljj/0f lbg' kg]{5 M–
-s_ wgLsf] k"/f gfd / 7]ufgfM–
-v_ ;]So"l/6Lsf] k"0f{ ljj/0f h:t} M Jof/–j08, /lhi68{ cyjf OG:qmfOA8 :6s OTofbL s] xf] <
-u_ ;]So"l/6Lsf] d"n -Nominal_ /sd M–
-3_ ;]So"l/6L d'Qm 5 cyjf k|ltjlGwt < k|ltalGwt eP k|ltaGwsf] k"0f{ ljj/0f lbg' k5{ / ;f]
;]So"l/6Lsf] lwtf]df s'g} C0f lnPsf] eP s'g d'b|fdf ;f] C0f lnPsf] / s'g JolQm jf ;+:yfjf6
lnPsf] xf] gfd / 7]ufgf ;lxt ljj/0f vf]Ng' kb{5 M–
-ª_ s'g :yfgdf s'g JolQm jf ;+:yf;+u ;f] ;]So"l/6L hDdf u/L /flvPsf] 5 ;f]sf] gfd, 7]ufgf M–
-r_ s'g JolQmsf] gfddf ;f] ;]So"l/6L /flvPsf] 5 < lghsf] k"/f gfd / 7]ufgf -olb of] ljj/0f k]z
ug]{ JolQm jfx]s cGo JolQmsf] gfddf /x]sf] eP_ ljb]zL ljlgdo cfh{g ug]{ crn ;DklQsf]
xsdf b]xfo adf]lhdsf] ljj/0f lbg'kg]{ 5 M–
-s_ o; k|sf/sf] crn ;DklQ ePsf] :yfg / ;DklQsf] ?kM–
-v_ pQm ;DklQ /x]sf] :yfgsf] s/ clwsf/Låf/f d"Nof+sg ul/Psf] d"No M–
-u_ To; crn ;DklQaf6 x'g] jflif{s ;/b/ cfDbfgLM–
b|i6Jo M
ljb]zL ljlgdo eGgfn] ljb]zL d'b|f ;Demg'kb{5 / of] zAbn] ljb]zL d'b|fdf e'StfgL x'g] jf
x'g;Sg] ;a} lsl;dsf] l8kf]lh6 qm]l86 / df}Hbft ljb]zL ;]So'l/l6 ljb]zL z]o/ / g]kfnL d'b|fdf
n]lvPsf] jf lgsflnPsf] -8«g_ t/ ljb]zL d'b|fdf e'StfgL x'g] jf x'g;Sg] h'g;'s} 8«fˆ6 6«fen;{ r]s
k|tLtkq -Letter of Credit_ / aLn ckm PS;r]~hnfO{ ;d]t hgfpF5 .
cf1fn]–
-8f=ofbjk|;fb kGt_
>L % sf] ;/sf/sf] ;lrj

268
-%_ x'nfsaf6 ;fdfg lgof{t ug]{ ;DaGwL ;"rgf .

g]kfn uh]6
efu –#
>L % sf] ;/sf/åf/f k|sflzt
sf7df8f}+, j}zfv @( ut] @)@! ;fn

g]kfn /fi6« a}+ssf]

;"rgf
ljb]zL ljlgdo -lgoldt ug]{_ lgodx¿, @)@) sf] lgod $ sf] v08 -s_ n] lbPsf] clwsf/ k|of]u
u/L -@)@).$.@@ / @)@).!).@& sf] g]kfn uh]6 efu # df k|sflzt_ tf]lsPsf If]qx¿df nfu" x'g] u/L tn
n]lvP adf]lhdsf] k|1fkgkq eg]{ kmd{ æsÆ / ævÆ sf] gd"gf ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt
ul/Psf] 5 M–

269
a}+s kmd{ v=
o; kmd{nfO{ kf;{ndf 6fF:g' x'Fb}g .
klxnf] k|lt M– ;fdfg lgof{t ug{'cl3
kf]i6 clkm;åf/f k|dfl0ft u/fO{ g]kfn
/fi6« a}+sdf a'emfpg' kg]{ .
k|1fkg–kq
g]kfn /fi6« a}+s
ljb]zL ljlgdo lgoGq0f

l;l/on gDa/ ==== ===== ========================kf;{n /l;b gDa/ ==== ===== ==== ====
kf]i6 clkm;sf] gfd / 7]ufgf ==== ===== ==== ====
g]kfnaf6 ef/t afx]s cGo d'n'sx¿df kf]i6 clkm;4f/f ;fdfg lgof{t ubf{ ;fdfg lgof{t ug]{ JolQmn] lbg'
kg]{ ;"rgf .

!= ;fdfg lgof{t ug]{ JolQm jf ;+:yfsf] gfd / 7]ufgf M==== ===== ==== ====
@= ;fdfg k|fKt ug]{sf] gfd / 7]ufgf M ==== ===== ==== ====
#= ;fdfgsf] 5f]6s/L ljj/0f tyf kl/df0f ==== ===== ==== ====
$= ;fdfgsf] OGEjfO{; -Invoice_ adf]lhdsf] d"No -ljb]zL d'b|fdf_ ==== ===== ==== ====
d xfdL of] 1fkg ub{5'÷5f}+ M–
-s_ d}n]÷xfdLn] o;df pNn]v u/] adf]lhdsf] ;fdfg ljqmL u/]sf], lgof{t ug{ nfu]sf] x'F÷xf}+,
-v_ dfly g+= $ df plNnlvt d"No cfoftstf{ -ODkf]6{/_ ;Fu ePsf] ;Demf}tf adf]lhdsf] ;fFrf]
tyf k"/f lgof{t d"No xf],
-u_ pQm d"No adf]lhdsf] ljb]zL d'b|f tf]lsPsf] ;doleq g]kfn /fi6« a}+s jf Ohfhtkqk|fKt
JolQm jf ;+:yfnfO{ a'emfpg]5' .
==== ===== ==== ==== ;xL M– ==== ===== ==== ====
==== ===== ==== ==== lgof{t nfO;]G; gDa/ M– ==== ===== ==== ====
-e'QmfgL k|fKt ug]{ a}+ssf] gfd / 7]ufgf_ ==== ===== ==== ====
ldlt ==== ===== ==== ====
7]ufgf M ==== ===== ==== ====
ldlt M–
of] k||dfl0ft ul/G5 ls dfyL pNn]v eP jdf]lhdsf] ;fdfg lgsf;L ePsf] l7s ;fFrf] xf] .

===========================
ldlt M kf]i6 clkm;sf] 5fk / b:tvt

gf]6 M
-!_ ;fdfgsf] lgof{t ;DaGwL ;a} 8s'd]06x¿ Ohfhtkq k|fKt JolQm dfkm{t ;fdfg lgof{t u/]sf]
@! lbgleq k7fpg'kb{5 .
-@_ o; kmd{sf] ;a} ljj/0fx¿ z'4;Fu n]Vg'kb{5 .

270
a}+s kmd{ v=

o; kmd{nfO{ kf;{ndf 6fF:g' x'Fb}g .

bf]>f] k|lt M– kf]i6 clkm;sf] /]s8{df /xg] .

k|1fkg–kq
g]kfn /fi6« a}+s
ljb]zL ljlgdo lgoGq0f
l;l/on gDa/ ==== ===== ==== ==== ============kf;{n /l;b gDa/ ==== ===== ==== ====
kf]i6 clkm;sf] gfd / 7]ufgf ==== ===== ==== ====
g]kfnaf6 ef/t afx]s cGo d'n'sx¿df kf]i6 clkm;4f/f ;fdfg
lgof{t ubf{ ;fdfg lgof{t ug]{ JolQmn] lbg' kg]{ ;"rgf
!= ;fdfg lgof{t ug]{ JolQm jf ;+:yfsf] gfd / 7]ufgf M==== ===== ==== ====
@= ;fdfg k|fKt ug]{sf] gfd / 7]ufgf M ==== ===== ==== ====
#= ;fdfgsf] 5f]6s/L ljj/0f tyf kl/df0f ==== ===== ==== ====
$= ;fdfgsf] OGEjfO{; -Invoice_ adf]lhdsf] d"No -ljb]zL d'b|fdf_ ==== ===== ==== ====
d xfdL of] 1fkg ub{5'÷5f}+ ls M–
-s_ d}n]÷xfdLn] o;df pNn]v u/] adf]lhdsf] ;fdfg ljqmL u/]sf], lgof{t ug{ nfu]sf] x'F÷xf}+,
-v_ dfly g+= $ df plNnlvt d"No cfoftstf{ -ODkf]6{/_ ;Fu ePsf] ;Demf}tf adf]lhdsf] ;fFrf]
tyf k"/f lgof{t d"No xf],
-u_ pQm d"No adf]lhdsf] ljb]zL d'b|f tf]lsPsf] ;doleq g]kfn /fi6« a}+s jf Ohfhtkqk|fKt
JolQm jf ;+:yfnfO{ a'emfpg]5' .

==== ===== ==== ==== ;xL M– ==== ===== ==== ====

==== ===== ==== ==== lgof{t nfO;]G; gDa/ M– ==== ===== ==== ====
-e'QmfgL k|fKt ug]{ a}+ssf] gfd / 7]ufgf_ ==== ===== ==== ====
ldlt ==== ===== ==== ====
7]ufgf M ==== ===== ==== ====
ldlt M–
of] k||dfl0ft ul/G5 ls dfyL pNn]v eP jdf]lhdsf] ;fdfg lgsf;L ePsf] l7s ;fFrf] xf] .

===========================
ldlt M kf]i6 clkm;sf] 5fk / b:tvt

gf]6 M
-!_ ;fdfgsf] lgof{t ;DaGwL ;a} 8s'd]06x¿ Ohfhtkqk|fKt JolQm dfkm{t ;fdfg lgof{t u/]sf]
@! lbgleq k7fpg'kb{5 .
-@_ o; kmd{sf] ;a} ljj/0fx¿ z'4;+u n]Vg'kb{5 .

271
a}+s kmd{ v=
o; kmd{nfO{ kf;{ndf 6fF:g' x'Fb}g .
t];|f] k|lt M– ;fdfgsf] d"No k|fKt u/L g]kfn a}+s
lnld6]8n] g]kfn /fi6« a}+sdf a'emfpg'kg]{ .
k|1fkg–kq
g]kfn /fi6« a}+s
ljb]zL ljlgdo lgoGq0f
l;l/on gDa/ ==== ===== ==== ==== kf;{n /l;b gDa/ ==== ===== ==== ====
kf]i6 clkm;sf] gfd / 7]ufgf ==== ===== ==== ====
g]kfnaf6 ef/t afx]s cGo d'n'sx¿df kf]i6 clkm;4f/f ;fdfg
lgof{t ubf{ ;fdfg lgof{t ug]{ JolQmn] lbg' kg]{ ;"rgf
!= ;fdfg lgof{t ug]{ JolQm jf ;+:yfsf] gfd / 7]ufgf M==== ===== ==== ====
@= ;fdfg k|fKt ug]{sf] gfd / 7]ufgf M ==== ===== ==== ====
#= ;fdfgsf] 5f]6s/L ljj/0f tyf kl/df0f ==== ===== ==== ====
$= ;fdfgsf] OGEjfO{; -Invoice_ adf]lhdsf] d"No -ljb]zL d'b|fdf_ ==== ===== ==== ====
d xfdL of] 1fkg ub{5'÷5f}+ ls M–
-s_ d}n]÷xfdLn] o;df pNn]v u/] adf]lhdsf] ;fdfg ljqmL u/]sf], lgof{t ug{ nfu]sf] x'F÷xf}+,
-v_ dfly g+= $ df plNnlvt d"No cfoftstf{ -ODkf]6{/_ ;+u ePsf] ;Demf}tf adf]lhdsf] ;fFrf]
tyf k"/f lgof{t d"No xf],
-u_ pQm d"No adf]lhdsf] ljb]zL d'b|f tf]lsPsf] ;doleq g]kfn /fi6« a}+s jf Ohfhtkqk|fKt
JolQm jf ;+:yfnfO{ a'emfpg]5' .
==== ===== ==== ==== ;xL M– ==== ===== ==== ====
==== ===== ==== ==== lgof{t nfO;]G; gDa/ M– ==== ===== ==== ====
-e'QmfgL k|fKt ug]{ a}+ssf] gfd / 7]ufgf_ ==== ===== ==== ====
ldlt ==== ===== ==== ====
7]ufgf M ==== ===== ==== ====
ldlt M–
e'QmfgL k|fKt ug]{ a}+sn] k|dfl0ft ug'{kg]{
xfdL of] k|dfl0ft ub{5f}+ ls o; kmd{df plNnlvt ;fdfgsf] lgof{t ;DaGwdf ljb]zL d'b|f======== =====
==== ==== ==== ====ldlt M ==== ==== ==== === df b]zaf6 k|fKt u¥of}+{ .
jf
xfdL of] k|dfl0ft ub{5f}+ ls o; kmd{df plNnlvt ;fdfgx¿ g]kfndf lkmtf{ k|fKt ePsf] jf/]sf]
cfjZos sfuhkqx¿ xfdLn] x]/]sf 5f}+ .
7]ufgf M ==== ==== ==== ==== ==== ===========;xL M– ==== ===== ==== ====
ldlt M==== ===== ==== ====
gf]6 M–
-!_ ;fdfgsf] lgolt ;DaGwL ;j} 8s'd]G6x¿ Ohfhtkqk|fKt JolQm dfk{mt ;fdfg
lgof{t u/]sf] @! lbgleq k7fpg' kb{5 .
-@_ o; kmd{sf] ;j} ljj/0fx¿ z'4;+u n]Vg'kb{5 .

nIdLgfy uf}td
ueg{/
272
:ki6Ls/0f

g]kfn /fi6« a}+ssf] k|1fkgkq ;DaGwL ;"rgf ldlt @)@).!@.@$ v08 !# ;+Vof %! sf] g]kfn uh]6
efu # df k|sflzt x'Fbf k|1fkgkq s= / v= b'j} k|sflzt x'g'kg]{df s= dfq / kl5 @)@!.!.!% v08 !$
;+Vof # df klg v= sf] t];|f] k|lt dfq k|sflzt ePsf] x'Fbf pQm b'j} k|1fkgkqx¿ ;+sng u/L Ps} k6s
k|sflzt ul/Psf] 5 .
k|=lj=

273
-^_ g]kfn /fi6« a}+snfO{ ljb]zL d'b|f ;dk{0f u/]df kfpg] ;'ljwf ;DaGwL ;"rgf .

g]kfn /fhkq
>L % sf] ;/sf/åf/f k|sflzt
v08 -$!_ sf7df8f}+, d+;L/ !^ ut] @)$* ;fn -;+Vof ##_

efu #
>L % sf] ;/sf/
cy{ dGqfnosf]
;"rgf !

>L % sf] ;/sf/n] ljb]zL ljlgdo -lgoldt ug]{_ lgodx¿, @)@) sf] bkmf @ sf]
pkbkmf ! -5_ sf] k|of]hgsf] nflu jfl0fHo a}+sx¿df kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng
u|fXo vftfjfnfn] kl/jTo{ ljb]zL d'b|fsf] lgIf]kaf6 s'n hDdf /sd k|rlnt ljlgdo b/df
g]kfn /fi6« a}+snfO{ ;dk{0f u/]df ;dk{0f u/]sf] k"/} /sdsf] kl/jTo{ ljb]zL d'b|f lzIff,
:jf:Yo, ljb]z e|d0f tyf dfn;fdfg cfoft ug{ rfx]df pknJw u/fOg] ePsf]n] of] ;"rgf
k|sflzt ul/Psf] 5 .
v08 @% ;+Vof !& ldlt @)$@÷$÷@! sf] g]kfn /fhkq efu # df k|sflzt o;
dGqfnosf] ;"rgf ! vf/]h ul/Psf] 5 .

cflwsfl/stf d'b|0f ljefuaf6 k|dfl0ft ul/Pkl5 dfq nfu' x'g]5 .

274
-&_ kl/jTo{ ljb]zL d'b|fsf] ljj/0f k]z ug]{ ;DaGwL ;"rgf .

v08 $! ;+Vof ## g]kfn /fhkq efu # ldlt @)$*.*.!^

;"rgf @

>L % sf] ;/sf/n] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !! sf] pkbkmf -!_ n] lbPsf]
clwsf/ k|of]u u/L g]kfndf a;f]af; ug]{ JolQmx¿n] cfk"m;Fu ePsf] ef/tLo ?k}ofF afx]s cGo k|sf/sf]
ljb]zL ljlgdosf] ljj/0f b]xfosf] 9fFrfdf of] ;"rgf k|sflzt ePsf] ldltn] $ dlxgfleq of] Ps k6ssf]
nflu cfh{gsf] ;|f]t pNn]v gu/L, g]kfn /fi6« a}+s, s]Gb|Lo sfof{no, ljb]zL ljlgdo ljefudf lbg cfb]z
hf/L u/]sf] 5 .

o;/L lbPsf] ljj/0f uf]Ko /xg] 5 / g]kfnl:yt jfl0fHo a}+sx¿df ljb]zL ljlgdosf] vftf vf]Ng
u|fXo x'g]5g\ .
ljj/0f
!= ljb]zL ljlgdo wgLsf] k"/f gfd M–
@= ljb]zL ljlgdo wgLsf] k"/f 7]ufgf M–
#= ljb]zL ljlgdo df}Hbft M–
$= ljb]zL ljlgdo s'g ?kdf /flvPsf] M–
%= ljb]zL ljlgdo a}+s df}Hbftsf] ?kdf /flvPsf] eP lx;fj /fVg] a}+ssf] gfd / 7]ufgf M–
^= ljb]zL ljlgdo ljb]zL ;]So'l/6Lsf] ?kdf /flvPsf] eP b]xfo adf]lhdsf] ljj/0f lbg'k5{ M–
-s_ wgLsf] k"/f gfd / 7]ufgf M–
-v_ ;]So'l/6Lsf] k"0f{ ljj/0f / lsl;d M–
-u_ ;]So'l/6Lsf] s"n /sd M–
-3_ ;]So'l/6L d'Qm 5 jf k|ltjlGwt < k|ltjlGwt eP k|ltjGwsf] k"0f{ ljj/0f lbg' k5{ / ;f]
;]So'l/6Lsf] lwtf]df s'g} C0f lnPsf] / s'g JolQm jf ;+:yfaf6 lnOPsf] xf] gfd / 7]ufgf ;lxt ljj/0f vf]Ng'
k5{ .
cf1fn],
zlzgf/fo0f zfx
>L % sf] ;/sf/sf] ;lrj

275
 -*_ lab]zL ljlgdodf C0f lng]÷lbg] ;DaGwL Joa:yf .

g]kfn /fi6« a}+s

lab]zL ljlgdo Joa:yfkg ljefu
ldlt @)%( kmfNu'0f * ut]
ljifo M lab]zL ljlgdodf C0f lng] . lbg] ;DaGwL Joa:yf .
lab]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !) v sf] k|of]hgsf] nflu
lab]zL ljlgdodf C0f lng] . lbg] ;DaGwdf lgDg adf]lhdsf] gLltut Joa:yf ul/Psf] 5 .
g]kfnleqaf6 g} kl/jTo{ ljb]zL ljlgdodf lng]÷lbg] C0f ;DaGwL Joa:yf 17

jfl0fHo a}+ssx¿n] g]kfnL lgsfox¿nfO{ kl/jTo{ ljb]zL d'b|fdf lbg] C0f ;DaGwL Joa:yfsf] xsdf
lgDgfg';f/sf] Joa:yf ul/Psf] 5 .
! lgof{t If]qdf nfu]sf cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿sf] xsdf
lgof{t If]qdf nfu]sf cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿nfO{ sRrf kbfy{ cfoft ug{ lgDg
zt{x¿sf] cwLgdf /xL jfl0fHo a}+sx¿n] kl/jTo{ ljb]zL d'b|fdf cNksfnLg C0f k|bfg ug{ ;lsg]5 M
zt{x¿ M
-s_ o:tf] C0f k|bfg ubf{ ;DalGwt lgof{t pBf]unfO{ cfjZos x'g] sRrf kbfy{sf] cfoftsf nflu
vf]lnPsf] k|tLt–kqsf] cfwf/df dfq k|bfg ug'{kg]{,
-v_ o:tf] C0f k|bfg ubf{ lgof{t eO{ e'QmfgL cfpg jf+sL /x]sf] lgof{t k|tLt–kqn] vfDg] /sd;Dd
dfq k|bfg ug'{kg]{,
-u_ o;/L k|fKt C0fsf] ;f+jf, Jofh e'QmfgL ;DalGwt pBf]un] cfkm\gf] lgof{t cfh{gaf6 kl/jTo{
ljb]zL d'b|fdfg} ug'{kg]{, /
-3_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt jfl0fHo a}+s cfkm}n] tf]Sg ;Sg] .
@= ljB't zlQm pTkfbg u/L ljqmL ljt/0f ug]{ lghL If]qsf pB]usf] xsdf
= !)) ls=jf= b]lv !))) ls=jf= ;Dd ljB't zlQm pTkfbg u/L ljqmL ljt/0f ug]{ lghL If]qsf pBf]u
tyf cfkm\g} k|of]hgsf nflu ljB't pTkfbg u/L vkt ug]{ pBf]ux¿nfO{ lgDg zt{x¿sf] cwLgdf /xL
jfl0fHo a}+sx¿n] kl/jTo{ ljb]zL d'b|fdf cNk jf dWodsfnLg C0f k|bfg ug{ ;lsg]5 M
zt{x¿ M
-s_ ;fgf] :s]ndf ljB't pTkfbg u/L ljqmL ljt/0f ug{ jf s'g} pBf]un] cfkm\g} k|of]hgsf nflu
ljB't pTkfbg ug{sf lgldQ kl/jTo{ ljb]zL d'b|fdf nufgL ug'{kg]{ ePdf dfq o:tf] C0f k|bfg
ug{ ;lsg],
-v_ o;/L k|bfg ul/g] C0f ljB't pTkfbg ;DaGwL pks/0fx¿sf] cfoft e'QmfgL ug]{ k|of]hgsf
nflu dfq pkof]u ug'{kg]{,
-u_ o:tf] C0f ;'ljwf pknJw u/fp+bf ljB't pTkfbgsf pks/0fx¿ cfoft ug{ vf]lnPsf k|tLt–
kqsf] cfwf/df dfq ug'{kg]{,
-3_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt jfl0fHo a}+sn] cfkm} tf]Sg ;Sg], /
-ª_ cfkm\gf] pBf]usf] cfjZostf jfx]s ljB't pTkfbg u/L ljqmL ljt/0f ug]{ ;fgf :s]nsf
pBf]ux¿sf] xsdf eg] o; k|sf/sf] C0f ;'ljwf k|bfg ubf{ o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 .

17
O=k|f=kl/kq ;+Vof !( df ;dfj]z eO;s]sf]

276
#= ko{6g / lgof{t pBf]ux¿sf] xsdf
kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6g / lgof{t pBf]ux¿nfO{ b]xfosf k|of]hgsf nflu b]xfosf
zt{x¿sf] clwgdf /xL jfl0fHo a}+sn] kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug{ ;lsg]5 .
zt{x¿ M
-s_ of] ;'ljwf ;DalGwt ko{6g / lgof{t pBf]ux¿sf] nflu cfjZos x'g] cfoftsf] e'QmfgLsf] nflu
dfq k|of]u ug{ kfOg] .
-v_ o:tf] C0f /sdsf] ;f+jf÷Jofh ;DalGwt pBf]un] cfk"m;Fu /x]sf] kl/jTo{ ljb]zL d'b|f dWo]af6
e'QmfgL ug'{kg]{ .
-u_ o; k|of]hgsf] nflu jfl0fHo a}+sx¿n] ljb]zL a}+saf6 s'g} lsl;dsf] C0f ;'ljwf lng kfpg] 5}g
. t/ o; k|of]hgsf nflu jfl0fHo a}+sx¿nfO{ ljb]zL d'b|f cfjZos k/]sf] v08df o; a}+sn]
k|rlnt ljlgdo b/df cfjZos ljb]zL d'b|f ljqmL ug]{5 .
$= un}+rf pBf]un] vkt ug]{ pg cfoft ug]{ k|of]hgsf] xsdf
un}+rf pBf]un] vkt ug]{ pg dfq cfoft ug]{ p2]Zon] vf]lnPsf sDkgLx¿n] æun}+rf tyf pmg ljsf;
kl/ifb\Æ sf] l;kmf/L;df k|tLt–kqdfkm{t sRrf pg cfoft ubf{ jfl0fHo a}+sx¿n] b]xfodf pNn]lvt
zt{x¿sf] cwLgdf /xL kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug{ ;Sg]5 .
zt{x¿
-s_ of] ;'ljwf clwstd ^ dlxgfsf] nflu dfq x'g]5 .
-v_ C0fsf] Jofhb/ ;DalGwt jfl0fHo a}+s cfkm}n] lgwf{/0f ug'{kg]{5 .
-u_ of] ;'ljwf cGtu{t lnPsf C[0fsf] lx;fj lstfj ljb]zL d'b|fdfg} /fVg'kg]{5 .
-3_ C0fsf] ;f+jf÷Jofh r'Qmf ubf{ k|rlnt ljlgdo b/ cg';f/ g]kfnL ?k}of+df e'QmfgL ug'{kg]{5 .
%= lgof{tstf{x¿nfO{ ljb]zL ljlgdodf C0f pknJw u/fpg] af/] .
lgDg Joa:yfx¿ cGtu{t lgof{tstf{x¿nfO{ lk|–lzkd]G6 tyf kf]i6lzkd]G6 shf{ :j?k kl/jTo{ ljb]zL
d'b|fdf C0f pknAw u/fpg ;lsg]5 .
!= kl/jlt{t ljb]zL d'b|f cfh{g x'g] u/L lgof{t sf/f]jf/ ug]{ lgof{tstf{x¿af6 cd]l/sL 8n/df lk|–
lzkd]G6 tyf kf]i6lzkd]G6 shf{ dfu u/]df k|rlnt Joj:yf cGtu{t /xL To:tf] shf{ pknJw
u/fpg' kg]{5 / To:tf] shf{df nfUg] Jofhb/ ;do ;dodf g]kfn /fi6« a}+sn] tf]s] adf]lhd x'g]5
/ ;f]sf]] ;f+jf÷Jofh kl/jTo{ ljb]zL d'b|fdf g} c;'n pk/ ug'{ kg]{5 .
@= To:tf] shf{ k|bfg u/]afkt ;DalGwt jfl0fHo a}+sx¿n] dfu u/]df g]kfn /fi6« a}+sn] ;do
;dodf tf]s]sf] Jofhb/df cd]l/sL 8n/df g} o; a}+sn] k'g/shf{ pknAw u/fpg] 5 .
#= jfl0fHo a}+sx¿n] o;/L k'g/shf{ dfu ubf{ tf]lsP adf]lhdsf] 9f+rf cg';f/sf] kmd{ clgjfo{
?kn] eg'{kg]{5 .
$= o:tf] k'g/shf{ o'=P;=8n/ !,)),))) -Psnfv_ sf] dlN6kndf dfq pknJw u/fOg]5 .
%= o:tf] k'g/shf{sf] ;f+jf Jofh cd]l/sL 8n/df g} tf]lsPsf] cjlwleq} e'QmfgL ug'{kg]{5 .
^= kl/jTo{ ljb]zL d'b|fdf lk|–lzkd]G6 shf{ lnPsf] u|fxsn] s'g} sf/0fjz ;fdfg lgof{t ug{ g;s]sf]
sf/0f pk/f]Qm shf{ ljb]zL d'b|fdf g} r'Qmf ug{ g;s]sf] v08df g]kfnL ?k}+of+df g} cfjZos
lx;fj ldnfg ug{ ;lsg]5 . t/ To;/L lx;fj ldnfg ubf{ lx;fj ldnfg x'g] lbgsf] ljlgdo b/
nfu" ug'{kg]{5 / ;fy} Jofhb/sf] xsdf g]kfnL ?k}+of+sf] shf{df lng] clwstd Jofh b/ shf{
lnPsf] ldlt b]lvg} lng ;lsg]5 .
&= o:t}u/L kf]i6lzkd]G6 shf{sf] xsdf klg Issuing Bank n] l8:qmLk]G;L b]vfO{ lgof{t e'QmfgL
k"0f{?kdf k|fKt x'g g;s]sf] v08df e'QmfgL Nofpg g;s]sf] /sdsf] xsdf dfly bkmf–^ df
pNn]v ul/P cg';f/ ug'{kg]{5 . ;fy} o:tf] ljb]zL d'b|f k|fKt geP;Dd jf g]kfn /fi6« a}+sn] o;

277
 jf/] :jLs[lt glbP;Dd o;/L lx;fj ldnfg ul/Psf s]zx¿sf] clen]v clgjfo{?kn] sn]Szgdf
k7fOPsf 8s'd]G6 ;DaGwL pko'Qm n]vf zLif{scGtu{t /fVg'kg]{5 .
*= sf/0fjz lgof{t x'g g;sL lgof{t shf{ lng] lgof{tstf{n] pQm shf{ kl/jTo{ ljb]zL d'b|fdf
e'QmfgL ug{ g;Sg] l:ylt cfOk/]df To:tf lgof{tstf{sf] ljb]zL d'b|f vftf /x]sf] eP To:tf]
ljb]zL d'b|f vftfdf /x]sf] df}Hbftaf6 lx;fj ldnfg ug{ ;lsg]5 . t/ o;sf] nflu lgof{t
gePsf] Joxf]/f ;DalGwt jfl0fHo a}+sn] olsg ug'{kg]{5 .
(= cd]l/sL 8n/df kf]i6lzkd]G6 shf{ lb+bf lgof{t 8s'd]G6 lguf]l;o6 ubf{s} cj:yfdf lgof{tstf{sf]
cd]l/sL 8n/ vftfdf hDdf ug{ ldNg]5 . t/ sy+sbflrt\ lguf]l;o6 ul/Psf pk/f]Qm
8s'd]G6x¿sf] k"0f{ e'QmfgL k|fKt gePsf] cj:yfdf o;nfO{ k|rlnt Joj:yf cg';f/ g]kfn /fi6«
a}+snfO{ clgjfo{ ?kn hfgsf/L] lbg'kg]{5 .
!)= lk|–lzkd]G6 shf{ lb+bf lgof{tstf{sf] gfp+df k|tLt–kq k|fKt eO ;s]sf] x'g'kg]{5 .
!!= lk|–lzkd]G6 shf{ ;'ljwf cGtu{t lnPsf] C0f lgof{t 8s'd]G6 lguf]l;o6 u/]s} cj:yfdf r'Qmf
ug{ nufpg] jf ;f]sf] e'QmfgL k|fKt ePkl5 dfq r'Qmf ug{ nufpg] eGg] jf/] ;DalGwt jfl0fHo
a}+sx¿ cfkm}n] Joj:yf ug{ ;Sg]5g\ .
!@= lk|–lzkd]G6 tyf kf]i6lzkd]G6 shf{ ;'ljwf cGt/ut k|rlnt Joj:yf cg';f/ ;DalGwt jfl0fHo
a}+sn] o; a}+saf6 lnPsf] k'g/shf{ clgjfo{ ?kn] ljb]zL d'b|fdf g} -;f+jf tyf Jofh b'j}_ r'Qmf
ug'{kg]{5 .
!#= lk|–lzkd]G6 tyf kf]i6lzkd]G6 shf{ :j?k ljb]zL d'b|fdf g} C0f pknJw x'g] Joj:yf Deemed
Export sf] xsdf klg nfu" x'g]5 .
dfly pNn]v ul/Psf sf/f]jf/x¿sf] xsdf afx]s g]kfn leq kl/jTo{ lab]zL d'b|fdf ul/g] cGo
sf/f]jf/x¿sf] xsdf g]kfn /fi6« a}+ssf] :jLs[lt lng' kg]{5 .
g]kfn aflx/af6 lab]zL ljlgdodf lng] . lbg] C0f ;DaGwL Joa:yf
-s_18 k|rlnt sfg"gn] 5'6 kfPsf afx]s cGo g]kfnL lgsfox¿n] g]kfnaflx/ kl/jTo{ tyf ckl/jTo{
ljb]zL d'b|fdf C0f lng' lbg' k/]df g]kfn /fi6« a}+ssf] :jLs[lt lng' clgjfo{ x'g]5 . o;/L :jLs[ltsf]
nflu g]kfn /fi6« a}+sdf cfj]bg lbbf lgDg Joxf]/fx¿ v'nfpg' kg]{5
!= lgj]bssf] gfd, 7]ufgf
@= lgj]bs kmd{ . sDkgLn] ug]{ sfdsf] :j?k
#= C0f lng' kgf{sf] sf/0f
$= C0f pkof]u ug]{ If]q
%= ljb]zaf6} C0f lng' kgf{sf] sf/0f
^= C0fsf] ;fjf+ Jofh r'Stf ug]{ cfwf/ (Strategy)
&= ljlgdo hf]lvdsf] ;+efjgf / To;nfO{ Jojl:yt ug]{ cfwf/
o;/L k|fKt x'g cfpg] lgj]bgx¿ pk/ g]kfn /fi6« a}+sn] cfjZos cWoog u/L :jLs[lt lbg pko'Qm
b]lvPdf :jLs[lt lbg]5 / o;/L :jLs[lt lb+bf a+}+sn] cfjZos b]lvPsf ;t{x¿ tf]Sg ;Sg]5 . To;/L
tf]lsPsf ;t{x¿ kfngf ug'{ lgj]bs kmd{ . sDkgLx¿sf] st{Jo x'g]5 .
-v_ ckl/jTo{ ljb]zL d'b|fdf g]kfnleq s;}n] klg C0f lng . lbg kfOg] 5}g .

18
ldlt @)^*.!@.@! df kl/dfh{g ;lxt hf/L ul/Psf]

278
-(_ ljb]zL nufgL jfktsf] ljb]zL d'b|f leq\ofpg], n]vf+sg u/fpg] / nfef+z n}hfg lbOPsf] :yfoL
;6xL cg'dltkq af/]sf] ;"rgf .

g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu
ljb]zL nufgL jfktsf] ljb]zL d'b|f leq\ofpg], n]vf+sg u/fpg]
/ nfef+z n}hfg lbOPsf] :yfoL ;6xL cg'dltkq af/]sf] ;"rgf
-k|yd k6s uf]/vfkqdf k|sflzt ldlt @)&#.!@.#!_
k|rlnt sfg'g adf]lhd ;DalGwt lgsfoaf6 :jLs[lt lnO{ ljb]zL nufgLdf :yfkgf x'g] kmd{÷sDkgL÷pBf]un] ljb]zL
nufgLstf{n] z]o/df ug]{ nufgL jfktsf] ljb]zL d'b|f leq\ofpg], n]vf+sg u/fpg], nfef+z n}hfg] tyf ljb]zL nufgL lkmtf{
n}hfg] ;DaGwdf o; a}+sn] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !)s, !)v / !)u df ePsf] Joj:yf
adf]lhd lj=;+=@)%(, lj=;+=@)^* lj=;+=@)^( / lj=;+=@)&! ;fndf ;"rgf hf/L ul/;s]sf] Joxf]/f ljlbt} 5 . tyflk,
obfsbf s]xL kmd{ sDkgL pBf]un] ;DalGwt ;/sf/L lgsfoaf6 :jLs[lt lnO{ t/ o; a}+ssf] k"j{ :jLs[lt glnO{ ljb]zL
nufgL jfktsf] ljb]zL d'b|f leq\ofpg] u/]sf] / s]xL kmd{ sDkgL pBf]un] o; a}+saf6 :jLs[lt lnO{ ljb]zL nufgL leq\ofO{
;s]sf] t/ xfn;Dd klg o; a}+sdf n]vfÍg u/fPsf] gkfOPsf]n] To:tf ;DalGwt kmd{, sDkgL pBf]unfO{ tf]lsPsf] k|s[of
k'/f u/L ljb]zL nufgL leq\ofpg' k"j{ o; a}+ssf] :jLs[lt lng / pk/f]Qmfg';f/ leq\ofO{;s]sf] ljb]zL nufgLsf] xsdf
b]xfo adf]lhdsf] sfuhft tyf k|s[of k'/f u/L clgjfo{?kdf n]vfÍg u/fpgsf] nflu cfufdL @)&$ c;f/ d;fGt;Dddf
o; a}+s ;dIf lgj]bg k]z ug{'x'g of] ;fj{hlgs ;"rgf k'gM k|sflzt ul/Psf] 5 . ;f] cjlwleq cfjZos sfuhft ;lxt
lgj]bg lbO{ n]vfÍg gu/fpg] kmd{÷sDkgL÷pBf]unfO{ nfef+z jf nufgL lkmtf{ ug{sf nflu ljb]zL d'b|fsf] ;6xL ;'ljwf
pknAw u/fpg o; a}+s afWo gx'g] Joxf]/f ;d]t hfgsf/L u/fOG5 .
n]vfÍg u/fpFbf k'/f ug{'kg]{ k|s[of tyf sfuhft M
-s_ ljb]zL nufgLstf{n] g]kfndf lab]zL nufgLsf] ?kdf nufgL ug{ k|rlnt sfg'g jdf]lhd ;DalGwt
lgsfoaf6 k|fKt :jLs[lt kq
-v_ nufgL n]vfÍg u/fpg] ;DaGwdf ;+:yfsf] lg0f{o
-u_ o; a}+saf6 ljb]zL d'b|f leq\ofpg k|fKt :jLs[lt -:jLs[lt lnPsf] ePdf_
-3_ ljb]zL nufgL g]kfn lelqPsf] ;DaGwdf ;DalGwt a}+saf6 hf/L ePsf] nufgLsf] k|df0fkq jf k|df0f
-ª_ nufgL leq\ofpg] kmd{÷sDkgL÷;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf g/x]sf] k|df0f
-r_ k|aGwkq tyf lgodfjnL, Joj;fo btf{ k|df0fkq, :yfoL n]vf gDa/, cBfjlws s/ r'Qmf u/]sf] k|df0fkq
-5_ Joj;fo ;~rfng ug{ ;DalGwt lgsfoaf6 Ohfht lng'kg]{ ePdf To:tf] Ohfhtkq
-h_ ljb]zL nufgLstf{ kmd{÷sDkgLsf] btf{{ k|df0fkq / JolQmsf] xsdf /fxbfgL jf To:t} k|s[ltsf klxrfg v'Ng]
sfuhft
-em_ nufgL ug]{ ;DaGwdf ljb]zL nufgLstf{ kmd{, sDkgLsf] lg0f{o
-`_ nufgL leq\ofpg] ;+:yfsf] n]vfk/LIf0f ePsf] cBfjlws ljQLo ljj/0f
-6_ nufgL ug]{ ljb]zL ;+:yfsf] xsdf n]vfk/LIf0f ePsf] ljQLo ljj/0f
-7_ sDkgL /lhi6«f/sf] sfof{noåf/f k|dfl0ft cBfjlws z]o/wgL btf{ lstfa
-8_ o; a}+sn] cfjZos 7fgL dfu u/]sf ;|f]t v'Ng] sfuhft tyf cGo ljj/0f -t/ Psk6s k]z eO{;s]sf
sfuhftx¿ k'gM k]z ug{'kg]{ 5}g ._
o; a}+saf6 ljb]zL nufgL leq\ofpg :jLs[lt kfPsf kmd{÷sDkgL÷pBf]un] leq\ofPsf] z]o/ tyf C0f nufgLsf]
ljj/0f k|To]s cfly{s jif{ ;dfKt ePsf] ldltn] # dlxgfleq o; ljefudf k]z u/L cBfjlws u/fpg'kg]{5 . Ps
k6s ljj/0f cBfjlws u/fPkl5 pQm ljj/0fdf kl/jt{g geP;Dd ;f]xL ljj/0f k'gM k]z ug{'kg]{ 5}g . t/,
nufgLdf -nufgL /sd, z]o/ :jfldTj, nufgL ;+/rgf cflb_ kl/jt{g ePdf To:tf] ljj/0f ;d]t k]z u/L n]vfÍg
cBfjlws u/fpg kg]{5 .
;fy}, ljb]zL nufgLdf k|fKt nfef+z jf ljb]zL d'b|fsf] C0fsf] ;fFjf jf Jofh e'StfgL ug{ o; cl3 o; a}+sn]
ljleGg kmd{÷sDkgL÷pBf]u / a}+s tyf ljQLo ;+:yf ;d]tnfO{ k|bfg u/]sf] ;Dk"0f{ :yfoL ;6xL cg'dltkq o;}
;"rgfåf/f /2 ul/Psf] 5 / eljiodf o; lsl;dsf /sd e'StfgL ug]{ k|of]hgsf nflu o; a}+saf6 :jLs[lt
lng'kg]{ Joxf]/f ;d]t ;DalGwt ;a}nfO{ hfgsf/L u/fOG5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

279
-!)_ Online Reporting System ;DaGwdf .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
Online Reporting ug]{ ;DaGwL ;""rgf
-k|yd k6s uf]/vfkqdf k|sfzg ldlt M @)&$.@.#_

ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf # adf]lhd o; a}+saf6
Ohfhtkqk|fKt ljk|]if0f sf/f]jf/ ug]{ a}+s tyf ljQLo ;+:yf, /]ld6fG; sDkgL, ;6xL
sf/f]jf/ ug]{ dlgr]~r/, ljb]zL ljlgdosf] sf/f]jf/ ug]{ xf]6n, 6«feN;, 6«]lsË, sfuf]{
nufotsf lgsfox¿n] cfkm"n] u/]sf] ljb]zL ljlgdo sf/f]jf/sf] dfl;s ljj/0f tyf
sfuhft o; ljefudf lgoldt ?kdf a'emfpg] Joj:yf /x]sf]df ;f] sfo{nfO{
;/nLs[t / Jojl:yt agfpg] p2[]Zon] oxL @)&$ ;fn a};fvb]lvsf] To:tf] ljj/0f
clgjfo{ ?kdf Online Reporting sf dfWodaf6 dfq k]z ug{' kg]{ Joj:yf
ldnfO{Psf] Joxf]/f cg'/f]w 5 . o; Joj:yfsf] sfof{Gjogsf] nflu ;a}
Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s JolQm klxnf] k6s o; ljefudf cfkm} pkl:yt
eO{ O{=k|f=kl/kq ;+Vof ^^& df ;+nUg eP adf]lhdsf] kmf/fd a'emfO{ cfkm\gf] User
Name / Password k|fKt u/L ;f]xL adf]lhd Online Reporting ug]{ Joj:yf ug{'
u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n]
lbPsf] clwsf/ k|of]u u/L ;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;"rgf hf/L
ul/Psf] 5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu
jfn'jf6f/ sf7df08f}

NRB Website k|sfzg ldlt M @)&$.@.!

280
-!!_ Ohfhtkqk|fKt ;+:yfx¿nfO{ Max Money SDN. BHD, Malaysia ;DaGwL ldlt @)&%÷)*÷!@
df hf/L kl/kq .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
O=k|f=kl/kq ;+Vof M !@÷@)&%–&^ ldltM @)&%÷)*÷!@
>L g]kfn /fi6« a}+s, a}lsË sfof{no nufot ;Dk"0f{ sfof{nox¿, Ohfhtkq k|fKt æsÆ / ævÆ
ju{sf a}+s÷ljQLo ;+:yfx¿, /]ld6fG; sDkgL tyf cGo Ohfhtkqk|fKt ;+:yfx¿

ljifo M hfgsf/L u/fOPsf] ;DaGwdf .

dxfzo,
Max Money SDN. BHD, Malaysia n]] /]ld6fG; sf/f]jf/ jfktsf] e'QmfgL ug'{kg]{ aSof}tfx¿
e'QmfgL gu/]sf] x'gfn] csf]{ ;"rgf hf/L geP;Dd o; a}saf6 Ohfhtkq k|fKt a}s tyf ljQLo
;+:yfx¿ /]ld6fG; sDkgL tyf cGo Ohfhtkqk|fKt ;+:yfx¿n] pQm ;+:yf;+u s'g} klg sf/f]jf/
gug{÷gu/fpg ljb]zL ljlgdo lgoldt ug]{ P]g, @)!( sf] bkmf !@ -;+zf]wg ;lxtsf]_ n] lbPsf]
clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

281
-!@_ Ohfhtkqk|fKt ;+:yfx¿nfO{ Max Money SDN. BHD, Malaysia ;DaGwL ldlt @)&%÷!!÷)@ df
hf/L kl/kq .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
O=k|f=kl/kq ;+Vof M @@÷@)&%–&^ ldltM @)&%÷!!÷)@
>L g]kfn /fi6« a}+s, a}lsË sfof{no nufot ;Dk"0f{ sfof{nox¿, Ohfhtkq k|fKt æsÆ / ævÆ
ju{sf a}+s÷ljQLo ;+:yfx¿, /]ld6fG; sDkgL tyf cGo Ohfhtkqk|fKt ;+:yfx¿

ljifo M hfgsf/L u/fOPsf] ;DaGwdf .

dxfzo,
Max Money SDN. BHD, Malaysia n] /]ld6fG; sf/f]jf/ jfktsf] e'QmfgL ug{'kg{]
aSof}tfx¿ e'QmfgL gu/]sf] x'gfn] csf{] ;"rgf hf/L geP;Dd o; a}+saf6 Ohfhtkq k|fKt a}+s
tyf ljQLo ;+:yfx¿ /]ld6fG; sDkgL tyf cGo Ohfhtkqk|fKt ;+:yfx¿n] pQm ;+:yf;+u s'g} klg
sf/f]jf/ gug{÷gu/fpg Joj:yf ul/Psf]df ;f] ;+:yfn] g]kfndf lkmtf{ ug{'kg{] /sd lkmtf{ gu/L a?
g]kfnLx¿;+u dn]lzofdf /sd ;+sng u/L cGo Multi-Corridor dfkm{t To:tf] /sd k7fpg] sfo{
u/]sf] a'lemPsf]n] o; a}+saf6 Ohfhtkq kfPsf s'g} klg a}+s, ljQLo ;+:yf tyf /]ld6fG; sDkgL /
;+:yfx¿n] o;/L To:tf] t];|f] kIfaf6 Processing ePsf] /sd :jLsf/ ug{] / e'QmfgL ug{] Joj:yf
gx'g] u/L k|jGw ldnfpg'x'g ljb]zL ljlgdo lgoldt ug{] P]g, @)!( sf] bkmf !@ -;+;f]wg ;lxtsf]_
n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

282
-!#_ Bitcoin sf/f]jf/ u}/sfg'gL /x]sf]] ;DaGwdf .

g]kfn /fi6« a}+s, s]Gb|Lo sfof{no

ljb]zL ljlgdo Joj:yfkg ljefusf]

Bitcoin sf/f]jf/ u}/sfg'gL /x]sf] af/]sf] ;"rgf

g]kfn /fi6« a}+s P]g, @)%* / ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( adf]lhd
o; a}+saf6 Ohfhtkq lnP/ dfq ljb]zL ljlgdosf] sf/f]af/ ug{ ;Sg] :ki6
sfg'gL Joj:yf /x]sf] / xfn;Dd g]kfndf Bitcoin nfO{ d'b|fsf] ?kdf sfg'gL
dfGotf k|fKt gePsf] cj:yfdf obfsbf s]xL JolQmx¿n] OG6/g]6sf] dfWodaf6
Bitcoin ;DaGwL sf/f]jf/ ul//x]sf] eGg] a'lemg cfPsf]n] Bitcoin ;DaGwL sf/f]af/
g]kfndf k"0f{?kdf u}/sfg'gL /x]sf] Joxf]/f hfgsf/L u/fpFb} s;}n] klg ;f] ;DaGwL
sf/f]jf/ gug{ gu/fpg'x'g ;j{;fwf/0fsf] hfgsf/Lsf] nflu of] ;"rgf k|sfzg
ul/Psf] 5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

ldlt M@)&$.$.@(

283
-!$_ o; a}+saf6 :jLs[lt kfPsf Payment System afx]s cGo ljb]zL Payment System sf] k|of]u
u}/sfg'gL /x]sf] ;DaGwdf .

o; a}+saf6 :jLs[lt kfPsf Payment System afx]s cGo ljb]zL

Payment System sf] k|of]u u}/sfg'gL /x]sf] af/]
g]kfn /fi6« a}+ssf]
;"rgf
ljb]zL Payment System ;Fu k|ToIf cfa4 ePsf] h'g;'s} QR Code, POS Machine jf cGo
Payment System (h:t} : WeChat Pay, Alipay, ljb]zL d'n'saf6 hf/L ePsf POS
Machine/System cflb) sf] k|of]u o; a}+ssf] :jLs[lt k|fKt ;+:yf afx]s cGo ;+:yf;Fu ug'{ u}/sfg'gL
x'g] ePsf]n] s;}n] o;/L sf/f]jf/ u/]df o:tf] sf/f]jf/af6 ljb]zL ljlgdo ckrng x'g] ePsf]n]
g]kfnleq s;}n] To;/L s'g} lsl;dsf] sf/f]jf/ u/]sf] kfOPdf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
/ k|rlnt sfg'g adf]lhd sf/jfxL x'g] Joxf]/f ;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .

sf=d' sfo{sf/L lgb]{zs

ljb]zL ljlgdo Joj:yfkg ljefu

Website www.nrb.org.np/fxm df k|sflzt ldltM @)&^÷)@÷)^

284
-!%_ k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx¿n] ljb]zaf6 cNksfnLg ;fk6L Nofpg kfpg] Joj:yf ;DaGwL
;""rgf .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx¿n] ljb]zaf6 cNksfnLg ;fk6L
Nofpg kfpg] Joj:yf ;DaGwL ;""rgf

ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !)v= n] lbPsf] clwsf/ k|of]u u/L g]kfndf
;~rfng eO/x]sf k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx¿n] cfof]hgf lgdf{0fsf qmddf rfn'
vr{nfO{ wfGg cNksfnLg ;'ljwf (Short Term Advances) cfjZos k/]df b]xfosf zt{sf
clwgdf /xL ljb]zaf6 ;fk6L Nofpg kfpg]] Joj:yf ul/Psf] 5 .

zt{x¿
-s_ o:tf] ;fk6L kl/of]hgf lgdf{0f ug{ rfn' vr{ wfGg] k|of]hgsf] nflu dfq k|fKt u/]sf] x'g'
kg]{5 .
-v_ o:tf] ;fk6L ;fdfGotof ! jif{ eGbf sd cjlwsf] x'g'kg]{5 .
-u_ o; k|sf/sf] ;fk6L lgJof{hL k|fKt u/]sf] x'g'kg]{5 .
-3_ kl/of]hgfsf] d'Vo sDkgL -Parent Company) dfkm{t dfq o:tf] ;fk6L lng kfOg]5 .
-ª_ ;fk6L /sd a}+lsª k|0ffnL dfkm{t k|fKt u/]sf] x'g'kg]{5 .
-r_ /sd leq\ofPsf] !% lbgleq ;fk6L lbg] / lng]aLr ePsf] ;Demf}tfsf] k|dfl0ft k|ltlnlk,
Swift Message / a}+s :6]6d]06 ;lxt o; ljefudf ;fk6L /sdsf] clen]v u/fpg' kg]{5 .
-5_ /sd NofpFbf / lkmtf{ k7fpFbf ;DalGwt kl/of]hgfsf] l;kmfl/; kq k]z ug'{ kg]{5 .
-em_ o:tf] /sd lkmtf{ n}hfg' kbf{ h'g ;+:yf / d'n'saf6 /sd k|fKt ePsf] xf] ;f]xL ;+:yf /
d'n'sdf lkmtf{ x'g] u/L o; a}+sn] clen]v u/]sf] sfuhftsf] ;Ssnkq lnO{ tL sfuhftsf
cfwf/df a}+s tyf ljQLo ;+:yfn] lkmtf{ k7fpg ;6xL lbg ;Sg]5g\ .

ldlt M @)&%.#.#@

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu
g]kfn /fi6« a}+s

285
-!^_ d'b|f tyf wf/s ljlgdo clwsf/ kqsf] pb\3f]if0f ug]{ Joj:yf ;DaGwL ;"rgf .

g]kfn /fi^« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Aoj:yfkg ljefusf]
d'b|f tyf wf/s ljlgdo clwsf/ kqsf] pb\#f]if)f ug]{ Joj:yf ;DaGwL
cToGt h?/L ;"rgf

;DklQ z'4Ls/0f -dgL nfp08l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf @(-s_ sf] pb\3f]if0f
ug'{kg]{ ;DaGwL Joj:yfsf ;Gbe{df s;}n] cfˆgf] ;fydf jf sfuf]{, s'l/o/, x'nfs jf cGo
dfWod dfk{mt g]kfnL ?k}ofF %,))) ;Dd jf cd]l/sL 8n/ %,))) ;Dd jf ;f] a/fa/sf] cGo
ljb]zL d'b|f jf ;f] a/fa/sf] wf/s ljlgdo clwsf/ kq g]kfnaf6 ljb]z n}hfg jf ljb]zaf6
g]kfn Nofpg ;lsg] u/L ;Ldf tf]lsPsf] 5 . cd]l/sL 8n/ %,))) jf ;f] a/fa/sf] ljb]zL
d'b|feGbf a9L / g]kfnL ?k}ofF %,))) eGbf a9L /sdsf] pk/f]Qm adf]lhdsf] gub jf wf/s
ljlgdo clwsf/ kq Nofpg] n}hfg] ePdf To:tf] d'b|f jf wf/s ljlgdo clwsf/ kqsf] ljj/0f
eG;f/ clws[t;dIf / sfuf]{, s'l/o/, x'nfs jf cGo dfWoddfk{mt Nofpg] jf n}hfg] ePdf
;DalGwt sfuf]{, s'l/o/, x'nfs;dIf ;f] s'/fsf] pb\3f]if0f ug'{kg]{ 5 . ;fy}, sfuf]{ s'l/o/, x'nfs
jf cGo ;]jf ;~rfnsn] o;/L pb\3f]if0f u/]sf] ljj/0f tf]lsPsf] 9fFrfdf ;DalGwt eG;f/
clws[t ;dIf k]z ug'{kg]{ Joj:yf ul/Psf] 5 .
of] Joj:yf @)&% ;fpg ! ut]b]lv nfu" x'g]5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu
g]kfn /fi6« a}+s

g]kfn /fi6« a}+ssf] j]e;fO6 www.nrb.org.np df k|sfzg ePsf] ldlt M @)&%÷)#÷#@

286
-!&_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}s tyf ljQLo ;+:yfx¿n] ef/tLo
d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL ;""rgf .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf
ljQLo ;+:yfx¿n] ef/tLo d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL
;""rgf
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !)v= n] lbPsf] clwsf/ k|of]u u/L o; a}+saf6 Ohfhtkqk|fKt æsÆ,
ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] b]xfosf zt{x¿sf] kfngf ug]{ u/L ef/tl:yt a}+s tyf ljQLo ;+:yfx¿af6
ef/tLo d'b|fdf C0f lng ;Sg] Joj:yf ul/Psf]n] ;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;fj{hlgs ;"rgf k|sfzg ul/Psf]
5.
zt{x¿
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k|;f/0f nfOg, ;8s, ;'?Ëdfu{, ljdfg:yn, s]jnsf/, k'n h:tf ef}lts k"jf{wf/ -xfplhË, hUuf ljsf;
h:tf l/on:6]6sf] If]q afx]s_, ljb]zL d'b|f cfh{g ug]{ ko{6g, s[lif If]q / n3' ljQ If]qdf shf{ k|jfx ug]{
k|of]hgsf nflu ljQLo ;fwgsf] k|jGw ug{ ef/tl:yt a}+s tyf ljQLo ;+:yfaf6 klg ef/tLo d'b|fdf C0f
lng ;Sg] 5g\ . o;/L ef/tLo d'b|fdf C0f ln+bf cGo kl/jTo{ ljb]zL d'b|fdf C0f lnPsf] eP ;f] ;d]t u/L
s'n cfkm\gf] k|fylds kF"hLsf] ztk|ltzt;Dd dfq C0f lng ;Sg]5g\ .
-@_ o; a}+sn] tf]s] adf]lhdsf] k"FhLsf]if sfod u/]sf æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n]] dfq
o:tf] C0f lng ;Sg] 5g\ .
-#_ o:tf] C0f lng ;DalGwt a}+s tyf ljQLo ;+:yfsf]] ;+rfns ;ldltaf6 lg0f{o ePsf] x'g' kg]{5 .
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gnufOPsf] x'g' kg]{5 .
-%_ o:tf] C0fsf] e'QmfgL cjlw Go"gtd ! jif{b]lv clwstd % aif{;Ddsf] dfq x'g' kg]{5 . t/, o; a}+sn]
:jLs[lt k|bfg u/]df o:tf] C0f gjLs/0f ug{ ;lsg]5 .
-^_ C0fbftfn] nufpg] cGo ;Dk"0f{ z'Ns (Fee) ;d]t u/L C0fsf] clwstd Jofhb/ MCLR (Marginal Cost
of Funding based Lending Rate) df clwstd ! k|ltzteGbf a9L gx'g] u/L to u/]sf] x'g' kg]{5 . pQm
Jofhb/ afx]s cGo s'g} z'Ns, sldzg lbg kfOg] 5}g .
-&_ o:tf] C0f lng] k|of]hgsf] nflu s'g} lsl;dsf] lwtf], hdfgt, a}+s Uof/]G6L lbg kfOg] 5}g .
-*_ o:tf] C0f lng o; a}+saf6 k"j{ :jLs[t lng' kg]{5 . C0f /sd lelq;s] kZrft\ clgjfo{ ?kdf o; a}+sdf
n]vfÍg u/fpg' kg]{5 . C0fsf] ;fFjf Aofh e'QmfgL ubf{ o; a}+snfO{ cljnDa hfgsf/L u/fO{ o; a}+ssf]
clen]vdf cBfjlws u/fpg' kg]{5 . ;fy}, C0fsf] Aofh e'QmfgL ubf{ k|rlnt lgodfg';f/ nfUg] s/ s§L u/]/
dfq e'QmfgL ug'{ kg]{5 .
-(_ a}+s tyf ljQLo ;+:yfx¿n] C0f /sd leq\ofpFbf ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo
nufgL lgjf/0f ;DaGwL k|rlnt /fli6«o tyf cGt/f{li6«o sfg"gsf] k"0f{ kfngf ug'{ kg]{5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu
ldlt @)&%÷)$÷@# / @)&%÷)(÷!) df k|sflzt o;} ljifo;Fu ;DalGwt ;"rgfx¿ vf/]h ul/Psf] 5 .
Website: www.nrb.org.np df k|sfzg ldlt M @)&%÷!!÷!%

287
-!*_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}s tyf ljQLo ;+:yfx¿n] kl/jTo{
ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL ;"r
" gf .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] kl/jTo{ ljb]zL d'b|fdf
C0f lng ;Sg] Joj:yf ;DaGwL
;""rgf
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !)v= n] lbPsf] clwsf/ k|of]u u/L o; a}+saf6 Ohfhtkqk|fKt æsÆ,
ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] b]xfosf zt{x¿sf] kfngf ug]{ u/L ljb]zL a}+s tyf ljQLo ;+:yfx¿sf ;fy}
lgofds lgsfoaf6 :jLs[tk|fKt ljb]zL k]G;g km08, x]h km08 nufotsf ;|f]taf6 kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg]
Joj:yf ul/Psf]n] ;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;fj{hlgs ;"rgf k|sfzg ul/Psf] 5 .
zt{x¿
-!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] gjLs/0fLo phf{ -hnljB't, ;f}o{
/ jfo' phf{_ pTkfbg tyf k|;f/0f nfOg, ;8s, ;'?ªdfu{, ljdfg:yn, s]jnsf/, k'n h:tf ef}lts k"jf{wf/ -
xfplhË, hUuf ljsf; h:tf l/on:6]6sf] If]q afx]s_, ljb]zL d'b|f cfh{g ug]{ ko{6g, s[lif If]q, ;fgf tyf demf}nf
pBf]u, cGo pTkfbgd'ns If]q / n3'ljQ If]qdf shf{ k|jfx ug]{ k|of]hgsf nflu ljQLo ;fwgsf] k|jGw ug{ ljb]zL
a}+s tyf ljQLo ;+:yfx¿sf ;fy} lgofds lgsfoaf6 :jLs[tk|fKt ljb]zL k]G;g km08, x]h km08 nufotsf ;|f]taf6
kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg]5g\ . o;/L kl/jTo{ ljb]zL d'b|fdf C0f lnFbf ef/tLo d'b|fdf C0f lnPsf] eP
;f] ;d]t u/L cfkm\gf] s'n k|fylds kF"hLsf] ztk|ltzt;Dd dfq C0f lng ;Sg]5g\ .
-@_ o; a}+sn] tf]s] adf]lhdsf] k"FhLsf]if sfod u/]sf æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n]] dfq o:tf]
C0f lng ;Sg] 5g\ .
-#_ o:tf] C0f lng ;DalGwt a}+s tyf ljQLo ;+:yfsf]] ;+rfns ;ldltaf6 lg0f{o ePsf] x'g' kg]{5 .
-$_ C0f lbg] ljb]zL ;+:yfnfO{ cGt/f{li6«o ?kdf ljQLo sf/f]jf/ ug{df s'g} lsl;dsf] aGb]h nufOPsf] x'g' x'g] 5}g .
-%_ o:tf] C0fsf] e'QmfgL cjlw Go"gtd ! jif{b]lv clwstd % aif{;Ddsf] dfq x'g' kg]{5 . t/, o; a}+ssf] :jLs[lt lnO{
o:tf] C0f gjLs/0f ug{ ;lsg]5 .
-^_ C0fsf] Jofhb/ nufot C0fbftfn] nufpg] cGo ;Dk"0f{ z'Ns (Fee) u/L clwstd 6 Month Libor + 4% leq x'g'
kg]{5 . pQm Jofh nfutsf] ;Ldfleq /x]/ shf{ :jLs[t ug]{ k|of]hgsf] nflu s'g} z'Ns, sldzg ltg{ kg]{ eP C0f
k|fKt ePkl5 e'QmfgL lbg] u/L Joj:yf ldnfpg ;lsg]5 .
-&_ o:tf] C0f ljb]zaf6 leq\ofpg] k|of]hgsf] nflu C0f k|bfg ug]{ ljb]zL ;+:yfnfO{ s'g} lsl;dsf] lwtf], hdfgt, a}+s
Uof/]G6L lbg kfOg] 5}g .
-*_ o;/L lnPsf] C0faf6 dfly zt{ g+= ! df pNn]lvt If]qx¿df kl/jTo{ ljb]zL d'b|fdf ;d]t C0f k|jfx ug{ ;lsg]5 .
-(_ a}+s tyf ljQLo ;+:yfx¿n] o;/L leq\ofPsf] C0f /sd kl/jTo{ ljb]zL d'b|fsf] cGt/ a}+s sf/f]jf/df k|of]u ug{
kfpg] 5}gg\ .
-!)_ o:tf] C0f lng o; a}+saf6 k"j{ :jLs[lt lng' kg]{5 . C0f /sd lelq;s] kZrft\ ;f] /sdsf] clgjfo{ ?kdf o;
a}+sdf n]vfÍg u/fpg' kg]{5 . C0fsf] ;fFjf Aofh e'QmfgL u/] kZrft\ ;f] ;DaGwdf o; a}+snfO{ cljnDa hfgsf/L
u/fO{ o; a}+ssf] clen]vdf cBfjlws u/fpg' kg]{5 . ;fy}, C0fsf] Aofh e'QmfgL ubf{ k|rlnt lgodfg';f/ nfUg]
s/ s§L u/]/ dfq e'QmfgL ug'{ kg]{5 .
-!!_ a}+s tyf ljQLo ;+:yfx¿n] C0f /sd leq\ofpFbf ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL
lgjf/0f ;DaGwL /fli6«o tyf cGt/f{li6«o sfg"g / gLlt÷lgodsf] k"0f{ kfngf ug'{ kg]{5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

ldlt @)&%÷!!÷!% ut] k|sflzt o;} ljifo;Fu ;DalGwt ;"rgf vf/]h ul/Psf] 5 .
Website: www.nrb.org.np/fxm df k|sflzt ldlt M @)&^÷)%÷@#

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-!(_ n3' ljQ ljQLo ;+:yfx¿n] kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL ;""rgf .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx¿n] kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf ;DaGwL
;""rgf
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !)v= n] lbPsf] clwsf/ k|of]u u/L o; a}+saf6 Ohfhtkqk|fKt u/]sf
n3'ljQ ljQLo ;+:yfx¿n] b]xfosf zt{x¿sf] kfngf ug]{ u/L ljb]zL a}+s tyf ljQLo ;+:yfx¿sf ;fy} lgofds lgsfoaf6
:jLs[tk|fKt ljb]zL k]G;g km08, x]h km08 nufot cGo ;+:yfx¿af6 kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg] Joj:yf
ul/Psf]n] ;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;fj{hlgs ;"rgf k|sflzt ul/Psf] 5 .
zt{x¿

-!_ o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx¿n] ljb]zL d'b|f cfh{g ug]{ ko{6g, s[lif If]q,
n3' pBd tyf Joj;fo, n3' hnljB't tyf gjLs/0fLo phf{, /f]huf/L tyf :j/f]huf/L l;h{gf dfkm{t
cfocfh{g, ul/aL lgjf/0f / pTkfbg clej[l4df ;xof]u k'Ug] u/L cfkm\gf] sf/f]jf/ If]qleq kg]{ pBd,
Joj;fo, kl/of]hgf, ;fgf tyf demf}nf pBf]u, cGo pTkfbgd'ns If]q cflbdf shf{ k|jfx ug]{ k|of]hgsf
nflu ljQLo ;fwgsf] k|jGw ug{ ljb]zL a}+s tyf ljQLo ;+:yfx¿sf ;fy} lgofds lgsfoaf6 :jLs[tk|fKt
ljb]zL k]G;g km08, x]h km08 nufotsf ;|f]taf6 kl/jTo{ ljb]zL d'b|fdf C0f lng ;Sg]5g\ .
-@_ o; a}+sn] tf]s] adf]lhdsf] k"FhLsf]if sfod u/]sf n3'ljQ ljQLo ;+:yfx¿n]] dfq o:tf] C0f lng ;Sg] 5g\ .
-#_ o:tf] C0f lnbf pQm C0f /sd ;d]t hf]8\bf cfkm\gf] k|fylds k'FhLsf] a9Ldf #) u'0ff ;Dd dfq ljQLo >f]t
kl/rfng x'g ;Sg] u/L Joj:yf ldnfpg' kg]{5 .
-$_ o:tf] C0f lng ;DalGwt ;+:yfsf] ;+rfns ;ldltaf6 lg0f{o ePsf] x'g' kg]{5 .
-%_ C0f lbg] ljb]zL ;+:yfnfO{ cGt/f{li6«o ?kdf ljQLo sf/f]jf/ ug{df s'g} lsl;dsf] k|ltjGw gnufOPsf] x'g'
kg]{5 .
-^_ o:tf] C0fsf] e'QmfgL cjlw Go"gtd ! jif{b]lv clwstd % aif{;Ddsf] dfq x'g' kg]{5 . t/, o; a}+ssf]
:jLs[lt lnO gjLs/0f ug{ ;lsg]5 .
-&_ C0fsf] Jofhb/ nufot C0fbftfn] nufpg] cGo ;Dk"0f{ z'Ns (Fee) ;d]t u/L clwstd 6 Month Libor +
4% leq x'g' kg]{5 . pQm Jofhb/ afx]s shf{ :jLs[lt ubf{ lnO{g] cGo s'g} z'Ns, sldzg lbg kfOg] 5}g .
pQm Jofh nfutsf] ;Ldfleq /x]/ shf{ :jLs[t ug]{ k|of]hgsf] nflu s'g} z'Ns, sldzg ltg'{kg]{ eP C0f
k|fKt ePkl5 e'QmfgL lbg] u/L Joj:yf ldnfpg ;lsg]5 .
-*_ o:tf] C0f ljb]zaf6 leq\ofpg] k|of]hgsf] nflu C0f k|bfg ug]{ ljb]zL ;+:yfnfO{ s'g} lsl;dsf] lwtf],
hdfgt, a}+s Uof/]G6L lbg kfOg] 5}g .
-(_ o:tf] C0f lng o; a}+saf6 k"j{ :jLs[lt lng' kg]{5 . C0f /sd lelq;s] kZrft\ clgjfo{ ?kdf o; a}+sdf
n]vfÍg u/fpg' kg]{5 . C0fsf] ;fFjf Aofh e'QmfgL u/] kZrft ;f] ;DaGwdf o; a}+snfO{ clanDa hfgsf/L
u/fO{ o; a}+ssf] clen]vdf cBfjlws u/fpg' kg]{5 . ;fy}, C0fsf] Aofh e'QmfgL ubf{ k|rlnt lgodfg';f/
nfUg] s/ s§L u/]/ dfq e'QmfgL ug'{ kg]{5 .
-!)_ a}+sn] C0f /sd leq\ofpFbf ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f ;DaGwL
/fli6«o tyf cGt/f{li6«o sfg"gsf] k"0f{ kfngf ug'{ kg]{5 .

sfo{sf/L lgb]{zs
ljb]zL ljlgdo Joj:yfkg ljefu

ldlt @)&%÷!)÷!& ut] k|sflzt o;} ljifo;Fu ;DalGwt ;"rgf vf/]h ul/Psf] 5 .
Website: www.nrb.org.np/fxm df k|sflzt ldlt M @)&^÷)%÷@#

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