g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f

ljlgodfjnL, @)&&

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
@)&&
g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# tyf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
sf] bkmf # adf]lhd Ohfhtkq k|fKt u/L ljb]zL ljlgdosf] sf/f]jf/ ug]{ kmd{, sDkgL jf
;+:yfnfO{ Ohfhtkq k|bfg ug]{ Pjd\ lg/LIf0f tyf ;'kl/j]If0f ug]{ k|of]hgsf] nflu g]kfn /fi6«
a}+ssf] ;~rfns ;ldltn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# / ljb]zL ljlgdo -lgoldt
ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L b]xfosf ljlgodx¿ agfPsf] 5 .
kl/R5]b – !
k|f/lDes
!= ;+lIfKt gfd / k|f/De M -!_ o; ljlgodfjnLsf] gfd æg]kfn /fi6« a}+s ljb]zL ljlgdo
sf/f]jf/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&Æ /x]sf] 5 .
-@_ of] ljlgodfjnL t'?Gt k|f/De x'g]5 .
@= kl/efiff M ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; ljlgodfjnLdf M
-s_ æcfb]z jf lgb{]zg jf ;"rgfÆ eGgfn] /fi6« a}+sn] P]g jf k|rlnt sfg'g adf]l hd
;do–;dodf hf/L u/]sf] cfb]z jf lgb{]zg jf ;"rgf ;Demg' k5{ .
-v_ æOhfhtkqÆ eGgfn] /fi6« a}+sn] ljb]zL ljlgdo sf/f]jf/ ug]{ kmd{, sDkgL jf
;+:yfnfO{ o; ljlgodfjnL cg';f/ hf/L u/]sf] Ohfhtkq ;Demg' k5{ .
-u_ ……Ohfhtkqk|fKt ;+:yfÚÚ eGgfn] v08 -u_ adf]lhd Ohfhtkq k|fKt u/]sf] kmd{,
sDkgL jf ;+:yf ;Demg' k5{ .
-3_ æP]gÆ eGgfn] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( ;Demg' k5{ .
-ª_ æsDkgLÆ eGgfn] sDkgL P]g, @)^# adf]lhd :yfkgf ePsf] sDkgLnfO{ hgfpFb5 .
-r_ ……ueg{/ÚÚ eGgfn] /fi6« a}+ssf] ueg{/ ;Demg' k5{ .
-5_ ælg/LIfsÆ eGgfn] ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt kmd{, sDkgL,
;+:yfsf] :ynut lg/LIf0f ug{sf] nflu ljefuaf6 v6fOPsf] lg/LIf0f 6f]nLsf ;b:o
;Demg' k5{ / ;f] zAbn] /fi6« a}+sn] ;f]xL sfo{sf] nflu v6fPsf ljz]if1 tyf ;+:yf
;d]tnfO{ hgfpFb5 .
-h_ ælg/LIf0f 6f]nLÆ eGgfn] ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt kmd{, sDkgL
jf ;+:yfsf] :ynut lg/LIf0f ug{sf] nflu ljefu jf /fi6« a}s + sf] k|b]zl:yt
sfof{noaf6 v6fPsf] lg/LIf0f 6f]nL ;Demg' k5{ .

1
 -em_ ækbflwsf/LÆ eGgfn] Ohfhtkqk|fKt ;+:yfsf] ;~rfns, sfo{sf/L k|d'v, sDkgL
;lrj / s'g} ljifodf lg0f{o ug]{ clVtof/L k|fKt clws[t:t/sf] sd{rf/L ;Demg'
kb{5 .
-`_ ækl/jTo{ ljb]zL d'b|fÆ eGgfn] /fi6« a}+sn] ;fj{hlgs ;"rgf k|sfzg / k|;f/0f u/L
kl/jTo{ ljb]zL d'b|f egL tf]lslbPsf ljb]zL d'b|f ;Demg' k5{ .
-6_ æa}+sÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf
-!_ adf]lhd a}+lsË tyf ljQLo sf/f]jf/ ug{ ;+:yfkgf ul/Psf] jfl0fHo a}+s ;Demg'
k5{ .
-7_ æ/fi6« a}+sÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* adf]lhd :yfkgf ePsf] g]kfn /fi6«
a}+s ;Demg' k5{ .
-8_ æljefuÆ eGgfn] /fi6« a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefu ;Demg' k5{ .
-9_ ……ljefuLo k|d'vÚÚ eGgfn] /fi6« a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefusf k|d'vnfO{
;Demg' k5{ .
-0f_ æljQLo ;+:yfÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf]
pkbkmf -@_ / -#_ adf]lhdsf] sf/f]jf/ ug{ ;+:yfkgf ePsf] ljsf; a}+s / ljQ
sDkgL ;Demg' k5{ .
-t_ æljb]zL d'b|fÆ eGgfn] g]kfnL d'b|f afx]ssf cGo d'b|f ;Demg' k5{ / ;f] zAbn]
cGt/f{li6«o d'b|f sf]ifaf6 /sd lemSg] ljz]if clwsf/ -:k]zn 8«OË /fO6\;_, Plzog
s/]G;L o'lg6, o'/f]lkog s/]G;L o'lg6 tyf /fi6« a}+sn] ;fj{hlgs ;"rgf k|sfzg /
k|;f/0f u/L tf]lslbPsf] cGo pks/0f ;d]tnfO{ hgfpF5 .
-y_ æ;~rfnsÆ eGgfn] ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt ;+:yfsf]
;~rfns ;ldltsf] ;b:o ;Demg' k5{ .
#= Ohfhtkq lng'kg]{ M ljb]zL ljlgdosf] sf/f]jf/ ug]{ a}+s jf ljQLo ;+:yf, kmd{, sDkgL jf
;+:yf / Sofl;gf]n] o; ljlgodfjnL adf]lhd Ohfhtkq lng' kg]{5 .
kl/R5]b – @
a}+s tyf ljQLo ;+:yfnfO{ Ohfhtkq k|bfg ug]{ ;DaGwL Joj:yf
$= Ohfhtkqsf nflu lgj]bg lbg] M ljb]zL ljlgdosf] sf/f]jf/ ug{ OR5's a}+s tyf ljQLo
;+:yfn] ljb]zL ljlgdo sf/f]jf/ ug]{ Ohfhtkqsf] nflu ljb]zL ljlgdo sf/f]jf/ ug]{
zfvfx¿sf] gfd, 7]ufgf ;lxt cg';"rL–! adf]lhdsf] 9fFrfdf cg';"rL–!-s_ adf]lhdsf
sfuhft;lxt ljefudf lgj]bg lbg'kg]{5 .

2
%= Ohfhtkqsf] z'Ns ;DaGwL Joj:yf M -!_ ljb]zL ljlgdo sf/f]jf/sf] Ohfhtkq k|fKt ug{
ljb]zL d'b|fsf] sf/f]jf/ ug]{ a}+s tyf ljQLo ;+:yfn] b]xfo adf]lhdsf] z'Ns /fi6« a}+sdf
a'emfpg' kg]{5 M
-s_ a}+sn] Psd''i6 kfFr nfv ?k}ofF
-v_ /fli6«o :t/sf ljsf; a}+sn] Psd''i6 Ps nfv ?k}ofF
-u_ k|fb]lzs :t/sf ljsf; a}+s / ;a} :t/sf ljQ sDkgLx¿n] Psd''i6 jL; xhf/
?k}ofF
^= Ohfhtkq k|bfg ug]{ M -!_ ljlgod $ adf]lhd kg{ cfPsf] lgj]bg pk/ 5fglag u/L
pko'Qm b]lvPdf a}+s tyf ljQLo ;+:yfnfO{ ljb]zL ljlgdo sf/f]jf/sf] nflu cg'';"rL–@
adf]lhdsf] 9fFrfdf ljefun] ;Dk""0f{ :yfgsf] nflu Pp6} Ohfhtkq k|bfg ug]{5 . o;
k|sf/sf] Ohfhtkq k|bfg ubf{ ef}lts k"jf{wf/sf] :ynut lg/LIf0f cfjZos kg]{ 5}g .
-@_ pkljlgod -!_ adf]lhd ljb]zL ljlgdo sf/f]jf/ ug]{ Ohfhtkqsf] nflu ljlgod
% adf]lhdsf] z'Ns lnO{ a}+s tyf ljQLo ;+:yf Pjd\ ltgsf zfvf
sfof{nox¿nfO{ ljb]zL ljlgdo v/Lb÷laqmL sf/f]jf/ tyf tf]lsP adf]lhdsf]
ljb]zL ljlgdo ;DaGwL cGo sfo{ ug]{ u/L a9Ldf kfFr jif{sf] nflu Ohfhtkq
k|bfg ug{ ;lsg]5 .
-#_ a}+s tyf ljQLo ;+:yfn] Psd''i6 ?kdf k|fKt u/]sf] Ohfhtkqsf] cfwf/df cfkm\gf
zfvfx¿af6 ljb]zL ljlgdosf] sf/f]jf/ ug{ ;Sg]5g\ .
-$_ a}+ssf ;Dk""0f{ zfvfx¿n] slDtdf klg ljb]zL d''b|f vl/bsf] sf/f]jf/ ug'{kg]{5 .
-%_ ljQLo ;+:yfn] ljb]zL ljlgdosf] sf/f]jf/ ug]{ zfvf tf]sL To:tf zfvfaf6 ljb]zL
ljlgdosf] sf/f]jf/ ug{ ;Sg]5g\ .
-^_ pk–ljlgod -%_ adf]lhd tf]lsPsf zfvfsf] cBfjlws ljj/0f ;DalGwt ;+:yfn]
ljefu ;dIf k]z ug'{ kg]{5 .
-&_ o; ljlgoddf h'g;'s} s'/f n]lvPsf] ePtf klg /fi6« a}+sn] ljQLo ;+:yfsf
lglZrt ef}uf]lns If]qsf zfvfaf6 ljb]zL d''b|fsf] sf/f]jf/ ug{ lgb]{zg lbg
;Sg]5 .
&= Ohfhtkqsf] gjLs/0f tyf vf/]hL M -!_ a}+s tyf ljQLo ;+:yfn] ;a} :yfgaf6 x'g]
cfkm\gf] ljb]zL ljlgdo sf/f]jf/sf] nflu Ohfhtkqsf] Dofb ;dfKt x'g] # dlxgf cufj}
b]xfo adf]lhdsf] z'Ns a'emfO{ cg'';"rL–# adf]lhdsf] 9fFrfdf cg'';r
" L #-s_ adf]lhdsf
sfuhft ;lxt ljefudf lgj]bg lbg'kg]{5 . o;/L lgj]bg k|fKt ePdf ljefun] Dofb
;dfKt x'g] ! dlxgf k"j{g} ;Dk"0f{ :yfgsf] nflu cfjZos klqmof k"/f ePsf] olsg u/L
Ohfhtkq gjLs/0f ug{ ;Sg]5 M

3
 -s_ a}+sn] Psd''i6 kfFr nfv ?k}ofF
-v_ /fli6«o :t/sf ljsf; a}+sn] Psd''i6 Ps nfv ?k}ofF
-u_ k|fb]lzs :t/sf ljsf; a}+s / ;a} :t/sf ljQ sDkgLx¿n] Psd''i6 jL;
xhf/ ?k}ofF
-@_ Dofb ;dfKt ePkl5 gjLs/0fsf] nflu lgj]bg lbPdf gjLs/0f z''Nssf] bf]Aa/
/sd lnO{ ljefun] Ohfhtkq gjLs/0f ug{ ;Sg]5 .
-#_ of] ljlgodfjnL nfu" x'g'eGbf klxn] ljleGg zfvfx¿sf] nflu 5'§f5'§} Ohfhtkq
k|fKt u/]sf a}+s tyf ljQLo ;+:yfn] of] ljlgodfjnL nfu" ePsf] b'O{ dlxgfleq
ljb]zL ljlgdo sf/f]jf/ ug]{ zfvfx¿sf] gfd, 7]ufgf ;lxt pkljlgod -!_
adf]lhdsf] z'Ns a'emfO{ gjLs/0fsf] nflu lgj]bg lbg'kg]{5 / ljefun] tL a}+s
tyf ljQLo ;+:yfsf] Ohfhtkq gjLs/0f u/L ;Dk"0f{ :yfgsf] nflu Pp6}
Ohfhtkq k|bfg ug]{5 .
kl/R5]b – #
kmd{, sDkgL jf ;+:yfnfO{ Ohfhtkq k|bfg ug]{ ;DaGwL Joj:yf
*= Ohfhtkqsf nflu lgj]bg lbg] M -!_ ljb]zL ljlgdosf] sf/f]jf/ ug{ rfxg] kmd{, sDkgL
jf ;+:yfnfO{ /fi6« a}+sn] b]xfosf] k|s[of adf]lhd Ohfhtkq lbg ;Sg]5 M–
-s_ ljb]zL ljlgdodf sf/f]jf/ ug{ rfxg] kmd{, sDkgL jf ;+:yf;Fu
Ohfhtkqsf] nflu lgj]bg lnP/ jf
-v_ ljb]zL ljlgdosf] sf/f]jf/ ug{] :yfg÷If]q ls6fg u/L lgj]bg cfJxfg
u/]/ .
-@_ pkljlgod -!_ adf]lhd ljb]zL ljlgdosf] sf/f]jf/ ug{ OR5's kmd{, sDkgL jf
;+:yfn] cg';"rL–$ adf]lhdsf] 9fFrfdf cg';"rL–$-s_ adf]lhdsf sfuhft;lxt
cfkm\gf] s]Gb|Lo sfof{no sf7df08f}+ pkTosfleq ePdf ljefudf / sf7df08f}+
pkTosf aflx/ ePdf /fi6« a}+ssf k|b]zl:yt sfof{no jf ljefudf lgj]bg lbg
;Sg]5g\ .
-#_ ljb]zL ljlgdosf] sf/f]jf/ ug{ lgj]bg lbg] kmd{, sDkgL, ;+:yfsf]
;+rfns÷kbflwsf/Lsf] of]Uotf b]xfo adf]lhd x'g' kg]{5 M–
-s_ !* jif{ pd]/ k"/f ePsf],
-v_ dfgl;s ;Gt'ng 7Ls ePsf],
-u_ C0f ltg{ g;sL ;fx"sf] bfdf;fxLdf gk/]sf],

4
 -3_ a}+s jf ljQLo ;+:yf;Fusf] s'g} sf/f]af/df sfnf];"rLdf k/]sf] eP To:tf]
;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k"/f ePsf],
-ª_ k|rlnt sfg'g adf]lhd s/ r'Qmf u/]sf],
-r_ g}lts ktg b]lvg] kmf}hbf/L s;"/df cbfntaf6 ;hfo kfPsf] eP To:tf]
;hfo e'Qmfg ePsf] ldltn] kfFr jif{ k'u]sf],
-5_ e|i6frf/ jf 7uLsf] s;"/df cbfntaf6 ;hfo gkfPsf],
-h_ s'g} ;/sf/L, ;fj{hlgs jf a}+s tyf ljQLo ;+:yfsf] ;]jfsf] kbdf axfn
g/x]sf],
-em_ a}+s tyf ljQLo ;+:yfsf] sfd sf/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f
k|dfl0ft gePsf],
-`_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL
s;'/df ;hfo gkfPsf] .
(= Ohfhtkq k|bfg ug]{ M -!_ ljlgod * sf] pkljlgod -@_ adf]lhd kg{ cfPsf] lgj]bg
pk/ 5fglag tyf ef}lts k"jf{wf/sf] :ynut lg/LIf0f u/L pko'Qm b]lvPdf ljb]zL
ljlgdo sf/f]jf/sf] nflu cg';"rL–% sf] 9fFrfdf ljefudf lgj]bg lbg]sf] xsdf ljefun]
/ /fi6« a}+ssf] k|b]zl:yt sfof{nodf lgj]bg lbg]sf] xsdf ;DalGwt sfof{non] Ohfhtkq
k|bfg ug{ ;Sg]5 .
-@_ pkljlgod -!_ adf]lhd ljb]zL ljlgdo sf/f]jf/sf] nflu Ohfhtkq k|bfg ug{
pko'Qm b]lvPsf kmd{, sDkgL jf ;+:yfnfO{ ljlgod !! adf]lhdsf] z'Ns lnO{
b]xfo adf]lhdsf sfo{ ug]{ u/L a9Ldf tLg jif{sf] nflu Ohfhtkq k|bfg ug{
;lsg]5 M
-s_ xf]6n, l/;f]6{, 6«fen Ph]G;L, Po/nfOG;, sfuf]{ sDkgL, 6«]lsË Ph]G;L
nufotsf kmd{, sDkgL jf ;+:yfx¿n] jf cGo ;]jf k|bfos sDkgL tyf
;+:yfx¿n] ljb]zL ko{6s tyf P]g adf]lhd ljb]zL ljlgdodf e'QmfgL ug{
;Sg] JolQm, kmd{, sDkgL jf ;+:yfnfO{ j:t' tyf ;]jf laqmL u/] jfkt
ljb]zL ljlgdodf x'g] e'QmfgL :jLsf/ ug]{ .
-v_ xf]6nx¿n] /fi6« a}+sn] tf]lslbPsf] ;Ldf;Dd cfkm\gf u|fxsx¿nfO{ gub
kl/jTo{ ljb]zL d'b|fsf] ;6xL k|bfg ug]{ .
!)= Ohfhtkqsf nflu k]z ug'{kg]{ a}+s hdfgt M l8kf6{d]06n :6f]/÷;'k/ dfs]{6, Po/nfOG;
/ tLg tf/] tyf ;f]eGbf dflyNnf] :t/sf xf]6nn] ljb]zL d'b|fsf] sf/f]jf/ ug]{ Ohfhtkq
k|fKt ug{ k|lt sf/f]jf/ :yfgsf] nflu Ps nfv ?k}ofF / d'gfkmf cfh{g ug]{ p2]Zo ePsf
cGo h'g;'s} xf]6n, l/;f]6{, kmd{, sDkgL jf ;+:yfx¿n] ljb]zL d'b|fsf] sf/f]jf/ ug]{

5
 Ohfhtkq k|fKt ug{ k|lt sf/f]jf/ :yfgsf] nflu krf; xhf/ ?k}ofF a/fa/sf] slDtdf
rf/ jif{ cjlwsf] a}+s hdfgt k]z ug'{kg]{5 .
t/, ;/sf/L lgsfo, ;/sf/L ljZjljBfno Pjd\ z}lIfs k|lti7fg tyf d''gfkmf cfh{g ug]{
p2]Zo gePsf ;fdflhs ;+3;+:yfx¿n] ljb]zL ljlgdo sf/f]jf/sf] Ohfhtkq k|fKt ug{
o:tf] hdfgt k]z ug'{kg]{ 5}g .
!!= Ohfhtkqsf] z'Ns ;DaGwL Joj:yf M l8kf6{d]06n :6f]/÷;'k/ dfs]{6, Po/nfOG; / tLg
tf/] tyf ;f]eGbf dflyNnf] :t/sf xf]6nn] ljb]zL d'b|fsf] sf/f]jf/ ug]{ Ohfhtkq k|fKt
ug{ k|To]s sf/f]jf/ :yfgsf nflu k|lt jif{ rf/ xhf/ ¿k}ofFsf b/n] tyf d'gfkmf cfh{g
ug]{ p2]Zo ePsf cGo h'g;'s} xf]6n, l/;f]6{, kmd{, sDkgL jf ;+:yf Pjd\ ;/sf/L
lgsfon] k|To]s :yfgsf nflu k|lt jif{ b''O{ xhf/ ¿k}ofFsf b/n] Ohfhtkqsf] z'Ns
Psd''i6 ?kdf /fi6« a}+sdf a'emfpg' kg]{5 .
!@= Ohfhtkqsf] gjLs/0f tyf vf/]hL M -!_ ljb]zL d'b|fsf] sf/f]jf/ ug]{ Ohfhtkqk|fKt
;+:yfn] b]xfo adf]lhdsf] jflif{s z'Ns a'emfO{ cg';"rL–^ adf]lhdsf] 9fFrfdf cg';"rL ^-
s_ adf]lhdsf sfuhft ;lxt Ohfhtkq gjLs/0fsf] nflu lgj]bg lbPdf sf7df08f}+
pkTosfsf] xsdf ljefun] / sf7df08f}+ pkTosf aflx/sf] xsdf /fi6« a}+ssf] ;DalGwt
k|b]zl:yt sfof{non] Ohfhtkq gjLs/0f ug{ ;Sg]5 M–
-s_ l8kf6{d]06n :6f]/÷;'k/ dfs]{6, Po/nfOG; / tLg tf/] tyf ;f]eGbf dflyNnf]
:t/sf xf]6nn] ljb]zL d'b|fsf] sf/f]jf/ ug]{ Ohfhtkqsf] Dofb ;dfKt x'g' cufj}
k|To]s :yfgsf nflu k|lt jif{ rf/ xhf/ ¿k}ofFsf b/n] tyf d'gfkmf cfh{g ug]{
p2]Zo ePsf cGo h'g;'s} xf]6n, l/;f]6{, kmd{, sDkgL jf ;+:yf Pjd\ ;/sf/L
lgsfon] k|To]s :yfgsf nflu k|lt jif{ b''O{ xhf/ ¿k}ofFsf b/n] Psd''i6 z'Ns /fi6«
a}+sdf a'emfpg' kg]{5 . s'g} sf/0fjz Ohfhtkqk|fKt ;+:yfn] Dofb ;dfKt x'g'
cufj} gjLs/0fsf] nflu lgj]bg k]z ug{ g;s]sf] s'/fdf /fi6« a}+s ljZj:t ePdf
Dofb ;dfKt ePsf] ldltn] tL; lbg leq ;d]t ;f]xL adf]lhdsf] z'Ns lnO{ /fi6«
a}+sn] Ohfhtkq gjLs/0f ug{ ;Sg]5 .
-v_ v08 -s_ adf]lhdsf] cjlwleq Ohfhtkq gjLs/0f gu/fPdf Ohfhtkqsf] Dofb
;dfKt ePsf] ldltb]lv Ps jif{;Dd lgj]bg lbPdf hl/jfgf /sd lnO{ Ohfhtkq
gjLs/0f ug{ ;lsg]5 . o:tf] hl/jfgf /sd gjLs/0f z'Nssf cltl/Qm k|To]s
dlxgfsf] nflu gjLs/0f z'Nssf] bf]Aa/ /sd x'g]5 .
-u_ v08 -v_ adf]lhdsf] ;dofjlw leq ;d]t Ohfhtkq gjLs/0f gu/fPdf a}+s
hdfgt hkmt eO{ Ohfhtkq :jtM /2 x'g]5 .
-3_ Ohfhtkq k|fKt ;+:yfn] Ohfhtkqsf] Dofb ;dfKt x'g' cufj} Ohfhtkq
vf/]hLsf nflu lgj]bg lbPdf Ohfhtkq /2 u/L a}+s hdfgt km's'jf ug{ :jLs[lt
lbg ;lsg]5 .

6
 -ª_ Ohfhtkqsf] Dofb ;dfKt ePsf] ldltn] tLg dlxgfleq a}s hdfgt km's'jfsf]
nflu lgjb]g k]z u/]df ;f] ldlt;Ddsf] v08 -v_ adf]lhd hl/jfgf c;'n u/L
o:tf] a}+s hdfgt km's'jf ul/g]5 .
-r_ Ohfhtkqk|fKt ;+:yfsf] kl/jTo{ ljb]zL d'b|fsf] sf/f]jf/ ug{ vf]lnPsf] vftf To:tf]
Ohfhtkqsf] cjlw axfn /x];Dd dfq ;~rfng ug'{kg]{5 . Ohfhtkqsf] Dofb
;dfKt ePsf] tL; lbg;Dd klg Ohfhtkq gjLs/0f ePsf] k|df0f jf ljefu jf
/fi6« a}+ssf] k|b]zl:yt sfof{nosf] vftf ;+rfngsf] :jLs[ltkq k]z gu/]df To:tf
vftf ;~rfngdf k"0f{ ?kdf /f]s nufpg' kg]{5 . t/ ljb]zLnfO{ j:t' jf ;]jf
laqmL u/L k|fKt /sd To:tf vftfdf hDdf dfq ug]{ u/L :jLsf/ ug{ ;lsg]5 .
vftf k"0f{ ?kdf ;~rfng ug{sf nflu Ohfhtkq k|bfg ug]{ ljefu jf /fi6«
a}+ssf] k|b]zl:yt sfof{nosf] k"j{:jLs[lt lng'kg]{5 .
kl/R5]b – $
Sofl;gf]nfO{ Ohfhtkq k|bfg ug]{ ;DaGwL Joj:yf
!#= Ohfhtkqsf] nflu lgj]bg lbg] M ljb]zL ljlgdosf] sf/f]jf/ ug{ OR5's ljlgod * sf]
pkljlgod -#_ adf]lhd of]Uotf ePsf Sofl;gf]n] ljb]zL ljlgdo sf/f]jf/ ug]{
Ohfhtkqsf] nflu cg';"rL–$ adf]lhdsf] 9fFrfdf cg';"rL–& adf]lhdsf sfuhft ;lxt
ljefudf lgj]bg lbg'kg]{5 .
!$= Ohfhtkq z'Ns / a}+s hdfgt ;DaGwL Joj:yf M Sofl;gf]n] ljb]zL d'b|fsf] sf/f]jf/ ug]{
Ohfhtkq k|fKt ug{ k|lt sf/f]jf/ :yfgsf] nflu kRrL; nfv ?k}ofF a/fa/sf] rf}jL;
dlxgf cjlwsf] a}s+ hdfgt / Ohfhtkq z''Ns afkt Ps nfv ?k}ofF /fi6« a}+sdf
a'emfpg' kg]{5 .
t/ cfw'lgs d]lzg jf pks/0fsf] dfWodaf6 dfq v]nfOg] v]nsf] xsdf k|lt sf/f]jf/
:yfgsf] nflu bz nfv ?k}ofF a/fa/sf] rf}jL; dlxgf cjlwsf] a}+s hdfgt / Ohfhtkq
z''Ns afkt %) xhf/ ?k}ofF /fi6« a}+sdf a'emfpg' kg]{5 .
!%= Ohfhtkq k|bfg ug]{ M ljlgod !# adf]lhd kg{ cfPsf] lgj]bg pk/ 5fglag tyf
ef}lts k"jf{wf/sf] :ynut lg/LIf0f u/L pko'Qm b]lvPdf ljb]zL ljlgdo sf/f]jf/sf] nflu
cg';"rL–* adf]lhdsf] 9fFrfdf ljefun] a9Ldf Ps jif{;Ddsf] nflu Ohfhtkq k|bfg ug{
;Sg]5 .
!^= Ohfhtkqsf] gjLs/0f tyf vf/]hL M -!_ Sofl;gf]n] Ohfhtkqsf] Dofb ;dfKt x'g' cufj}
gjLs/0f z'Ns Ps nfv ¿k}ofF /fi6« a}+sdf hDdf u/]sf] ef}r/ tyf cg';"rL–^
adf]lhdsf] 9fFrfdf cg';"rL–( adf]lhdsf sfuhftx¿ ;lxt gjLs/0fsf] nflu lgj]bg
lbg' kg{]5 . t/ cfw'lgs d]lzg jf pks/0fsf] dfWodaf6 dfq v]nfOg] v]nsf] xsdf
gjLs/0f z'Nsjfkt krf; xhf/ ¿k}ofF /fi6« a}+sdf hDdf ug'{kg]{5 .

7
 o; eGbf cufl8 Ohfhtkq k|fKt ul/;s]sf Sofl;gf]x¿n] gljs/0fsf] nflu
lgj]bg k]z ubf{ ljlgod !$ adf]lhdsf] a}+s hdfgt k]z ug'{kg]{5 .
-@_ pk ljlgod -!_ adf]lhdsf] Dofbleq gjLs/0f gu/fPdf Dofb ;dfKt ePsf]
ldltn] tLg dlxgfleq gjLs/0fsf] nflu lgj]bg lbPdf gjLs/0f z'Nssf] bf]Aa/
/sd lnO{ Ohfhtkq gjLs/0f ug{ ;lsg]5 .
-#_ pk ljlgod -@_ adf]lhdsf] cjlwleq ;d]t Ohfhtkq gjLs/0f gug]{
Sofl;gf]sf] a}+s hdfgt hkmt u/L Ohfhtkq /2 ul/g]5 .
kl/R5]b – %
Ohfhtkqk|fKt ;+:yfsf] sfd, st{Jo
!&= ljb]zL ljlgdosf] sf/f]jf/ ubf{ kfngf ug'{kg]{ zt{x¿ M -!_ ljb]zL ljlgdosf] sf/f]jf/
ug{ Ohfhtkqk|fKt ;+:yfn] P]g tyf ;f] cGtu{t ag]sf lgod, ljlgod Pjd\ k|rlnt
sfg'g tyf ;f] cGtu{t /fi6« a}+sn] ;do ;dodf hf/L u/]sf kl/kq, cfb]z, lgb]{zg,
;"rgf / Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x¿sf] cwLgdf /xL b]xfo adf]lhdsf
sfo{x¿ ug{' kg]{5 M–
-s_ Ohfhtkqk|fKt ;+:yfn] cfkm\gf] Ohfhtkqdf pNn]v eP adf]lhdsf] ljb]zL
ljlgdo sf/f]jf/ dfq ug'{ kg]{5 .
-v_ ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt ;+:yfn] ljb]zL d'b|fsf] sf/f]jf/sf]
lx;fa lstfa b'?:t /fVg' kg]{5 .
-u_ Ohfhtkqk|fKt xf]6nx¿n] cfkm\gf u|fxsnfO{ cg';"rL–!) adf]lhdsf] 9fFrfdf
km/]g PS;r]~h OgSof;d]06 l/l;K6 (FEER) hf/L u/L /fi6« a}+sn] tf]lslbPsf]
;Ldf;Dd kl/jTo{ ljb]zL d''b|f ;6xL ;'ljwf k|bfg ug{ ;Sg]5g\ .
-3_ Ohfhtkqk|fKt ;+:yfn] ljb]zL gful/saf6 :jb]zL d'b|f :jLsf/ ubf{ FEER jf
ATM jf POS d]lzgsf] /l;bn] vfd];Ddsf] g]kfnL ?k}+of dfq :jLsf/ ug'{kg]{5 /
pQm e'QmfgL lnFbf FEER sf] kl5Nnf] efudf clgjfo{ ?kn] b/lk7 u/L ;f] sf]
k|df0f /fVg'kg]{5 .
-ª_ k|To]s cfly{s jif{sf] lx;fa lstfjsf] k|rlnt sfg'gn] lgwf{/0f u/]sf]
;dofjlwleq n]vfk/LIf0f u/fO{ ;f]sf] Ps k|lt ljB'tLo dfWodaf6 ljefudf k]z
ug'{ kg]{5 .
-r_ Ohfhtkqk|fKt ;+:yfn] a}+saf6 k|bfg ePsf] Ohfhtkqdf tf]lsPsf sfo{x¿
afx]s ljb]zL ljlgdo ;DaGwL cGo s'g}klg sf/f]jf/ ug{ kfpg] 5}g .
-5_ ljb]zL ljlgdo sf/f]jf/ Ohfhtkq ;j{;fwf/0fn] b]Vg] u/L sf/f]jf/ ug]{ :yfgdf
/fVg' kg]{5 . a}+s tyf ljQLo ;+:yfsf] xsdf cfkm"n] k|fKt u/]sf] Ohfhtkqsf]

8
 k|ltlnlk ljb]zL ljlgodsf] sf/f]jf/ ug]{ ;a} :yfgdf ;j{;fwf/0fn] b]Vg] u/L
/fVg'kg]{5 .
-h_ P]g tyf ;f] cGtu{t ag]sf lgod, ljlgod jf /fi6« a}+såf/f hf/L ul/Psf kl/kq,
cfb]z tyf lgb]{zg ljk/Lt sfdsfh ePsf] kfO{Pdf h'g;'s} avt /fi6« a}+saf6
k|bfg ePsf] ljb]zL ljlgdo sf/f]jf/ ug]{ Ohfhtkq lgnDjg jf vf/]h u/L
k|rlnt sfg'g adf]lhd yk sf/jfxL ;d]t x'g ;Sg]5 .
-em_ ljb]zL ljlgdosf] sf/f]jf/ cGtu{t ljb]zL d'b|fdf sf/f]jf/ ubf{ jf e'QmfgL lnFbf
k|rlnt kl/kqsf] clwgdf /xL lgwf{l/t b/df dfq ug'{ kg]{5 .
-`_ ljb]zL ljlgdosf] sf/f]jf/ ubf{ ;DklQ z'4Ls/0f lgjf/0f tyf cft+ssf/L
lqmofsnfkdf ljQLo nufgL lgjf/0f ;DaGwL k|rlnt sfg'gsf] kfngf ug'{kg]{5 .
-6_ Ohfhtkq k|fKt ;+:yfn] /fi6« a}+saf6 lg/LIf0f ug{ v6fOPsf lg/LIfsx¿n] dfu
u/]sf] ljj/0f tyf sfuhft pknAw u/fpg'sf ;fy} lg/LIfsnfO{ lg/LIf0f ;DaGwL
sfo{df cfjZos ;xof]u ug'{ kg]{5 .
kl/R5]b –^
lg/LIf0f tyf ;'kl/j]If0f sfo{k|0ffnL ;DaGwL Joj:yf
!*= lg/LIf0f tyf ;'kl/j]If0f ug]{ M -!_ /fi6« a}+sn] cfjZostfg';f/ h'g;'s} ;dodf
Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0f ug{]5 .
!(= lg/LIf0f tyf ;'kl/j]If0f dfkb08 tof/ u/L nfu" ug{'kg]{M -!_ /fi6« a}+sn] lg/LIf0f tyf
;'kl/j]If0fsf dfkb08sf cfwf/df Ohfhtkqk|fKt ;+:yfsf] ljb]zL ljlgdo sf/f]jf/sf]
lg/LIf0f tyf ;'kl/j]If0f ug]{5 .
-@_ pk ljlgod -!_ adf]lhdsf] lg/LIf0f tyf ;'kl/j]If0f ;DaGwL dfkb08 ljefusf]
ljefuLo k|d'vn] :jLs[t ug]{5 .
@)= lg/LIf0f tyf ;'kl/j]If0fsf k|sf/M /fi6« a}+sn]] ;DalGwt Ohfhtkqk|fKt ;+:yfsf]] lg/LIf0f
tyf ;'kl/j]If0f b]xfo adf]lhd ug]{5 M–
-s_ :ynut lg/LIf0f M
-!_ lgoldt :ynut lg/LIf0f M /fi6« a}+sn] lg/LIf0f 6f]nL v6fO{
Ohfhtkqk|fKt ;+:yfsf] :ynut lg/LIf0f sfo{ ug{ ;Sg]5 . lg/LIf0f
6f]nLn] g]kfn /fi6« a}+s P]g, @)%* / ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( tyf ;f] cGtu{t ag]sf lgod, ljlgod Pjd\ k|rlnt sfg'g tyf
;f] cGtu{t a}+sn] ;do ;dodf hf/L u/]sf kl/kq, cfb]z, lgb]{zg, ;"rgf
/ Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x¿ kfngf eP gePsf] ;DaGwdf
lg/LIf0f ug]{5 .

9
 -@_ ljz]if÷cfsl:ds lg/LIf0f M ;fj{hlgs ;~rf/ dfWod, ljleGg ;/sf/L Pj+
cGo lgsfox¿sf] cg'/f]w÷lgb]{zg÷cfb]z, ph'/L Pj+ cGo >f]taf6 k|fKt
hfgsf/L ;d]tsf] cfwf/df s'g} Ohfhtkqk|fKt ;+:yfn] clgoldttf
ul//x]sf], ;j{;fwf/0fnfO{ unt ;"rgf k|jfx ul//x]sf], u}/sfg'gL sf/f]jf/
ul//x]sf], ljlgod #^ adf]lhd k]z u/]sf ljj/0fx¿df uDeL/ k|s[ltsf
s}lkmotx¿ b]vf k/]sf] s'/f /fi6« a}+sn]] dx;'; u/]df ljefu jf /fi6«
a}+ssf] k|b]zl:yt sfof{non] lg/LIf0f 6f]nL v6fO{ ljz]if÷cfsl:ds
lg/LIf0f sfo{ ug{ ;Sg]5 .
-#_ nlIft lg/LIf0f M /fi6« a}+sn] Ohfhtkqk|fKt ;+:yfsf] s'g} ljz]if sf/f]jf/
;d]6g] u/L nlIft lg/LIf0f sfo{ ug{ ;Sg]5 .
-$_ cg'udg lg/LIf0f M :ynut lg/LIf0f tyf u}/ :ynut ;'kl/j]If0f
k|ltj]bgdf cf}+NofOPsf s}lkmotx¿sf] ;'wf/ ug{ lbO{Psf lgb]{zgx¿sf]
sfof{Gjogsf] ;DaGwdf Ohfhtkqk|fKt ;+:yfn] k]z u/]sf sfuhftk|lt
/fi6« a}+s ljZj:t x'g rfx]df jf /fi6« a}+sn] cg'udg lg/LIf0f ug{
cfjZos 7fg]df Ohfhtkqk|fKt ;+:yfsf] sf/f]jf/ :yndf uO{ jf lj:t[t
ljj/0f jf ;"rgfx¿ /fi6« a}+sdf lemsfO{ cg'udg lg/LIf0f sfo{ ug{
;Sg]5 .
-v_ u}/ :ynut ;'kl/j]If0f M /fi6« a}+sn] Ohfhtkqk|fKt ;+:yfaf6 k|fKt ;"rgf,
hfgsf/L Pjd\ ljj/0fsf] cfwf/df u}/ :ynut ;'kl/j]If0f ug]5
{ .
@!= lg/LIf0f 6f]nL v6fpg] M -!_ /fi6« a}+sn] ;DalGwt Ohfhtkqk|fKt ;+:yfdf :ynut
lg/LIf0f ug{ lg/LIf0f 6f]nL v6fpg ;Sg]5 .
-@_ pkljlgod -!_ adf]lhd v6fOPsf] lg/LIf0f 6f]nLdf Pshgf 6f]nL k|d'v /
cfjZostf cg';f/ cGo ;b:o /xg]5g\ .
-#_ pkljlgod -!_ adf]lhd v6fOPsf] lg/LIf0f 6f]nLn] dfu]sf] nut, tYof+s, ljj/0f,
;"rgf, sDKo'6/ tyf cGo ljB'tLo dfWoodaf6 ;[hgf ul/Psf] sfo{qmd, ljQLo
lgoGq0f k|0ffnL jf cfjZos cGo sfuhft tf]s]sf] ;doleq lg/LIf0f 6f]nLnfO{
pknAw u/fpg], x]g{ jf hfFRg lbg], gub k/LIf0f ug{ ;xof]u ug{] st{Jo ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns, kbflwsf/L jf sd{rf/Lsf] x'g]5 .
-$_ pkljlgod -@_ adf]lhd lg/LIf0f ug]{ clwsf/Ln] Ohfhtkqk|fKt ;+:yfsf]
;~rfns, kbflwsf/L jf sd{rf/L;Fu lg/LIf0f tyf ;'kl/j]If0f ubf{ cfjZos
b]v]df sfd sf/jfxLsf] ;DaGwdf lnlvt ?kdf aofg u/fpg ;Sg]5 .
-%_ lg/LIf0f tyf ;'kl/j]If0f ubf{ s'g} s}lkmot b]lvPdf lg/LIf0f ug]{ clwsf/Ln]
Ohfhtkqk|fKt ;+:yfnfO{ cfjZos lgb]z { g lbg ;Sg]5 . o;/L lg/LIf0f tyf

10
 ;'kl/j]If0f ug]{ clwsf/Ln] lbPsf] lgb]{zgsf] kfngf ug'{ ;DalGwt Ohfhtkqk|fKt
;+:yfsf] st{Jo x'g]5 . lg/LIf0f tyf ;'kl/j]If0f ug]{ clwsf/Ln] o;/L lbPsf]
lgb]{zgsf] hfgsf/L oyflz3| /fi6« a}+snfO{ lbg'kg]{ 5 .
-^_ 6f]nL ;b:on] 6f]nL k|d'våf/f ;'lDkPsf] lg/LIf0f ;DaGwL sfo{ / lhDd]jf/L
nugzLntf tyf OdfGbf/Lk"j{s ;DkGg ug{' kg]{5 .
-&_ 6f]nL ;b:on] cfk"mn] ;Dkfbg ug{] lg/LIf0f sfo{;Fu ;DalGwt ljifodf
Ohfhtkqk|fKt ;+:yfsf sd{rf/L;Fu ;f]wk'5 u/L cfjZos hfgsf/L lng ;Sg]5 .
t/, Ohfhtkqk|fKt ;+:yfsf] Joj:yfkg;Fu 5nkmn ug{' k/]df 6f]nL k|d'v dfkm{t
ug{' kg{]5 .
-*_ lg/LIf0f tyf ;'kl/j]If0fsf] qmddf s'g} ;Dj]bgzLn ljifo b]lvPdf 6f]nL k|d'vn]
ljefuLo jf sfof{no k|d'vnfO{ tTsfn} df}lvs jf lnlvt?kdf hfgsf/L u/fpg'
kg{]5 .
-(_ o; ljlgod adf]lhd v6fOPsf] lg/LIf0f 6f]nLsf] sfdsf/jfxLsf] cg'udg ug{sf
nflu ljefuLo k|d'vn] lgb]{zsnfO{ v6fpg ;Sg]5 .
@@= lg/LIfs tyf ;'kl/j]Ifssf] cfrf/ ;+lxtf M -!_ k|To]s lg/LIfs tyf ;'kl/j]Ifsn] b]xfo
adf]lhdsf] cfrf/;+lxtf kfngf ug{' kg{]5 M–
-s_ lg/LIf0f tyf ;'kl/j]If0f;Fu ;DalGwt sd{rf/Lx¿n] pRr lgi7f Pjd\ dgf]jn
;lxt :jtGq ?kdf cfˆgf] sfo{ ;Dkfbg ug'{ kg]{5 .
-v_ lg/LIfs tyf ;'kl/j]Ifsn] lg/LIf0f ul/g] Ohfhtkqk|fKt ;+:yf;Fu pRr
Joj;flos tyf lzi6 Jojxf/ ug{' kg{]5 . Ohfhtkqk|fKt ;+:yfsf u|fxsx¿;Fu
;Dks{ ubf{ Ohfhtkqk|fKt ;+:yfsf] kbflwsf/Lsf] pkl:yltdf ;Dks{ ug'{ kg]{5 .
-3_ lg/LIfs tyf ;'kl/j]Ifs :jod\ jf lghsf] Psf3/ kl/jf/sf] ;b:osf]
Ohfhtkqk|fKt ;+:yfdf s'g} klg k|sf/sf] ;+nUgtf /x]sf] ePdf ;f]sf] hfgsf/L
lg/LIf0f k"j{ ljefuLo jf sfof{no k|d'vnfO{ lbg' kg{]5 .
-ª_ lg/LIfs tyf ;'kl/j]Ifsn] pRr g}lts rl/q sfod ub}{ nIo pGd'v /xL
JolQmut lxt ;+nUg x'g] ;a} k|sf/sf cj:yfaf6 6f9f /xg' kg]{5 . lg/LIf0f tyf
;'kl/j]If0f ul/g] Ohfhtkqk|fKt ;+:yfåf/f cfof]lht ;fj{hlgs sfo{qmd jfx]ssf
kf6L{, ef]h cflbdf ;l/s x'g' x+'Fb}g .
-r_ lg/LIfs tyf ;'kl/j]Ifsn] lg/LIf0fsf] l;nl;nfdf ;DalGwt Ohfhtkqk|fKt
;+:yfsf] Joj:yfkg ;DaGwdf k|Zg p7fpg, ;dfnf]rgf ug{ jf ;'emfj lbg
;Sg]5 . lg/LIf0f tyf ;'kl/j]If0fsf] l;nl;nfdf pknAw ;"rgf tyf ljj/0fx¿
;DalGwt kbflwsf/L / clVtof/jfnf ;+:yfx¿ afx]s cGoq k|jfx ug'{ x'b}g .

11
 -5_ Ohfhtkqk|fKt ;+:yfsf lqmofsnfknfO{ Joj:yfkg ug{] k|fylds bfloTj ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] xf] eGg] s'/f lg/LIfs jf ;'kl/j]Ifsn] ;b}j dgg\ ug{'
kg]{5 .
-h_ lg/LIfs tyf ;'kl/j]Ifsn] 8/, qf;, wfs, wDsL, nf]e, nfnr, k|ltzf]w, cf:yf,
df]nflxhf cflbdf gk/L :jtGq / lgle{s¿kn] cfˆgf] st{Jo lgjf{x ug{' kg{]5 .
-em_ lg/LIfs tyf ;'kl/j]Ifsn] cfkm\gf] lghL sfd tyf :jfy{sf] nflu s'g} klg k|sf/sf
sfo{ ug'{ u/fpg' x'b}g / Ohfhtkqk|fKt JolQmaf6 s'g} klg k|sf/sf pkxf/x¿
lng' x'Fb}g .
-~f_ lg/LIfs tyf ;'kl/j]Ifsn] Ohfhtkqk|fKt ;+:yfsf] sfdsf/jfxL ;DaGwdf g]kfn
/fi6« a}+s P]g, @)%*, ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( tyf ;f] cGtu{t
ag]sf lgod, ljlgod Pjd k|rlnt sfg'g tyf a}+sn] ;do ;dodf hf/L u/]sf
kl/kq, cfb]z, lgb]{zg, ;"rgf / Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x¿sf]
hfgsf/L /fVg'kg]{5 .
@#= ljefuLo sf/jfxL x'g;Sg] M -!_ ljlgod @@ adf]lhd pNn]lvt cfrf/;+lxtfsf] kfngf
ug'{ ;DalGwt lg/LIfs tyf ;'kl/j]Ifssf] st{Jo x'g]5 .
-@_ lg/LIf0f k|ltj]bg jf ;f];Fu ;DalGwt s'g} klg ljj/0f tof/ ubf{ P]g, k|rlnt
sfg'g, lgod, cfb]z, lgb{]zg tyf ;"rgfsf] cwLgdf /xL sfo{ ug'{ ;DalGwt
lg/LIfs tyf ;'kl/j]Ifssf] st{Jo x'g]5 .
-#_ pk–ljlgod -!_ / -@_ adf]lhdsf k|fjwfgx¿ kfngf gug]{ lg/LIfs jf
;'kl/j]IfsnfO{ k|rlnt g]kfn /fi6« a}+s sd{rf/L ;]jf ljlgodfjnL adf]lhd
ljefuLo sf/jfxL x'g]5 .
@$= lg/LIf0f tyf ;'kl/j]If0fdf ;+nUg sd{rf/Lsf] ;'/Iff M -!_ lg/LIf0f tyf ;'kl/j]If0f;Fu
;DalGwt sd{rf/Lx¿nfO{ st{Jo kfngfsf] l;nl;nfdf s'g} klg k|sf/sf] cglws[t k|efj
kf/]df ljefuLo k|d'v jf /fi6« a}+ssf] k|b]zl:yt sfof{no k|d'v ;dIf hfgsf/L u/fpg'
kg]{5 .
-@_ lg/LIf0f tyf ;'kl/j]If0fsf qmddf cfO{kg]{ sd{rf/Lsf] ;'/Iff hf]lvd ;DaGwdf
;DalGwt sd{rf/Laf6 hfgsf/L k|fKt ePkl5 ljefuLo k|d'v jf /fi6« a}+ssf]
k|b]zl:yt sfof{no k|d'vn] ;'/Iffsf] Joj:yfsf nflu cfjZostf cg';f/
;DalGwt ;'/Iff lgsfosf] ;xof]usf nflu n]vL k7fpg ;Sg]5 .
-#_ lg/LIf0f tyf ;'kl/j]If0fsf qmddf ;'/Iff ;DaGwL hf]lvd pTkGg x'g] ePdf
ljefuLo k|d'v jf /fi6« a}+ssf] k|b]zl:yt sfof{no k|d'vn] ;DalGwt sd{rf/LnfO{
;f] sfo{ ;DkGg gx'Fb} To:tf] sfo{af6 lkmtf{ af]nfpg ;Sg]5 .

12
 -$_ lg/LIf0f tyf ;'kl/j]If0fdf ;+nUg sd{rf/Ln] st{Jo kfngfsf] qmddf ;'kl/j]IfsLo
bfloTj lgjf{x ubf{ c;n dg;fon] u/]sf] sfo{sf] k|lt/Iff /fi6« a}+sn] ug]{5 tyf
;f]af6 pTkGg x'g] s'g} klg k|sf/sf] sfg'gL bfloTj lghn] JolQmut ?kdf Joxf]g'{
kg]{ 5}g .
-%_ Ohfhtkqk|fKt ;+:yfn] k]z u/]sf ;"rgf, tYofÍ, ljj/0f, k|ltj]bg tyf
sfuhftx¿ ;xL, oyfy{k/s Pjd\ jf:tljs geO{ km/s kg{ uPdf unt ;"rgf
;Dk|]if0fsf sf/0f pTkGg x'g] hf]lvd k|lt lg/LIfs tyf ;'kl/j]Ifs hjfkmb]xL x'g]
5}g .
-^_ sd{rf/L ;'/Iffsf nflu ljefun] kof{Kt ;ts{tf ckgfpg] 5 . s'g} klg
sd{rf/LnfO{ st{Jo kfngfsf qmddf JolQmut ?kdf c;'/lIft x'g] cj:yf l;h{gf
x'g glbg ljefun] cfjZos Joj:yf ldnfpg' kg]{5 .
-&_ lg/LIf0f, ;'kl/j]If0f tyf ;f] ;DaGwL st{Jo kfngfsf] l;nl;nfdf cGo kIfaf6
x'g] sfg'gL sf/jfxLsf] k|lt/Iff ueg{/sf] :jLs[ltdf a}+sn] ug]{5 .
@%= lg/LIf0f k|ltj]bg M -!_ lg/LIf0f 6f]nLn] lg/LIf0f sfo{ ;dfKt u/L sfof{nodf pkl:yt
ePsf] ;ft sfo{ lbg leq lg/LIf0f k|ltj]bg ljefuLo jf /fi6« a}+ssf] k|b]zl:yt sfof{no
k|d'v ;dIf k]z ug'{ kg]{5 . lg/LIf0f k|ltj]bgsf] 9fFrf lg/LIf0fsf] p2]Zo tyf ljefuLo jf
/fi6« a}+ssf] k|b]zl:yt sfof{no k|d'vsf] lgb]{zgdf cfjZostfg';f/ b]xfosf ljifoj:t'
;dfj]z u/L tof/ ug'{ kg]{5M–
-s_ lg/LIf0fsf] p2]Zo, If]q tyf k|sf/
-v_ lg/LIf0f cjlw,
-u_ ljQLo ljZn]if0f,
-3_ ;DklQ z'4Ls/0f lgjf/0f tyf cft+ssf/L lqmofsnfkdf ljQLo nufgL
lgjf/0f ;DjGwL Joj:yf kfngfsf] cj:yf
-ª_ lg/LIf0fsf] qmddf b]lvPsf k|d'v s}lkmotx¿,
-r_ Ohfhtkqk|fKt ;+:yfnfO{ lbOg] ;'emfj÷lgb{]zg,
-5_ lg/LIf0fsf] lgisif{ /
-h_ ljefu jf /fi6« a}+ssf] k|b]zl:yt sfof{no k|d'vn] tf]s]sf tyf cfjZos
7fg]sf cGo ljj/0fx¿ .
-@_ lg/LIf0f k|ltj]bgdf lg/LIfs jf ;'kl/j]Ifsn] ;DalGwt Ohfhtkqk|fKt ;+:yfnfO{
lgb]{zg lbg'kg{] eP ;f] ;d]t v'nfO{ k]z ug{' kg{]5 .

13
@^= u}/ :ynut ;'kl/j]If0f k|ltj]bgM -!_ u}/ :ynut ;'kl/j]If0fsf] k|ltj]bg jflif{s ?kdf
tof/ ug'{kg]{5 .
-@_ pk–ljlgod -!_ adf]lhd tof/ ul/g] k|ltj]bg cfly{s jif{ ;dfKt ePsf] Ps
dlxgfleq tof/ u/L ljefuLo jf /fi6« a}+ssf] k|b]zl:yt sfof{no k|d'v ;dIf k]z
ug'{kg]{5 .
@&= k|ltj]bg sfof{Gjog sfo{ljlwM -!_ ljefun] ;a} k|sf/sf lg/LIf0f tyf ;'kl/j]If0f
k|ltj]bgsf] sfof{Gjog eP÷gePsf] cg'udg ug'{kg]{5 .
-@_ pk–ljlgod -!_ jdf]lhd cg'udg ubf{ ;DalGwt Ohfhtkqk|fKt ;+:yf;Fu dfu
u/]sf gLlt, sfo{of]hgf tyf cGo sfuhftx¿ kof{Kt eP÷gePsf] cWoog Pjd\
ljZn]if0f ;d]t ug{' kg{]5 .
kl/R5]b – &
s;'/, b08 ;hfo / sf/jfxL ;DaGwL Joj:yf
@*= lgodg pNnª\3g u/]sf] dflgg] M ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt ;+:yfn]
g]kfn /fi6« a}+s P]g, @)%*, ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( tyf ;f] cGtu{t
ag]sf lgod, ljlgod Pjd\ k|rlnt sfg'g tyf ;f] cGtu{t /fi6« a}+sn] ;do ;dodf
hf/L u/]sf kl/kq, cfb]z, lgb]{zg, ;"rgf / Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x¿sf]
kfngf u/]sf] gb]lvPdf o; ljlgodfjnL adf]lhd lgodg pNnª\3g u/]sf] dflgg]5 .
@(= sf/jfxL ;DaGwdf M ljlgod @% adf]lhd tof/ ul/Psf] k|ltj]bgdf plNnlvt s}lkmotsf]
k|s[lt x]/L /fi6« a}+sn] sf/jfxL ug'{kg]{ eP /fi6« a}+sn] / g]kfn ;/sf/sf] ;DalGwt
lgsfosf] If]qflwsf/leq kg]{ eP ;f] lgsfonfO{ cfjZos 5fgljg tyf sf/jfxLsf nflu
n]vL k7fOg]5 .
#)= lgodg pNnª\3g u/]df x'g] ;hfo tyf hl/jfgf M -!_ ljlgod @* adf]lhdsf] lgodg
pNnª\3g u/]df Ohfhtkqk|fKt ;+:yfnfO{ a}+sn] b]xfo adf]lhdsf] Ps jf PseGbf a9L
;hfo jf hl/jfgf jf b'j} ug{ ;Sg]5 .
-s_ ;r]t u/fpg],
-v_ lnlvt r]tfjgL lbg],
-u_ ljb]zL ljlgdosf] s'g} jf ;a} sf/f]jf/df /f]s nufpg],
-3_ a}+sdf /x]sf] gub w/f}6L hkmt ug{] jf hdfgtaf6 c;'n ug]{,
-ª_ lgodg pNnª\3gsf] k|s[lt x]/L bz nfv ?k}ofF;Dd gub hl/jfgf ug{],
-r_ Ohfhtkq lgnDag jf /2 ug]{ .

14
#!= lgodg pNnª\3g u/]df ;~rfns, kbflwsf/L jf sd{rf/LnfO{ x'g] ;hfo tyf hl/jfgf M
-!_ g]kfn /fi6« a}+s P]g, @)%*, ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( tyf ;f]
cGtu{t ag]sf] lgod jf ljlgod jf /fi6« a}s + n] hf/L u/]sf] cfb]z jf lgb]{zg
Ohfhtkq k|fKt ;+:yfsf kbflwsf/Ln] pNnª\3g u/]df jf lg/LIf0f tyf
;'kl/j]If0fsf] l;nl;nfdf /fi6« a}+s jf lg/LIf0f tyf ;'kl/j]If0f ug{] clwsf/Ln]
dfu u/]sf] sfuhft, ljj/0f jf tYofª\s tf]lsPsf] ;doleq k]z gu/]df To:tf]
;~rfns, kbflwsf/L jf sd{rf/LnfO{ /fi6« a}+sn] b]xfo adf]lhdsf] ;hfo ug{
;Sg]5 M–
-s_ ;r]t u/fpg] jf lnlvt r]tfjgL lbg],
-v_ gl;xt lbg],
-u_ kfFr nfv ?k}ofF;Dd gub hl/jfgf ug{],
-3_ lgnDagdf /fVg] .
-@_ bkmf -!_ adf]lhdsf] lgodg pNnª\3g u/]df To:tf] ;~rfns, kbflwsf/L jf
sd{rf/LnfO{ ljefuLo sf/jfxLsf] nflu /fi6« a}+sn] ;DalGwt ;+:yfnfO{ n]vL
k7fpg ;Sg]5 .
#@= cfly{s hl/jfgf / ;hfosf] sfo{ljlw M -!_ ljlgod #) / #! adf]lhd cfly{s hl/jfgf
jf ;hfo ubf{ ljefun] b]xfosf] sfo{ljlw cjnDag ug'{ kg]{5 .
-s_ ljlgod @* adf]lhdsf] lgodg pNnª\3g u/]sf] b]lvPdf pNnª\3gsf] ljj/0f
pNn]v u/L Ohfhtkqk|fKt ;+:yf jf kbflwsf/LnfO{ kGw| lbgsf] Dofb lbO{ lnlvt
:ki6Ls/0f ;f]Wg' kg]{5 . cf/f]lkt ;+:yf jf kbflwsf/Ln] kGw| lbgleq lnlvt
:ki6Ls/0f k]z ug'{kg]{5 . tf]lsPsf] Dofbleq lnlvt :ki6Ls/0f k]z gu/]df jf
k]z u/]sf] :ki6Ls/0f lrQ a'em\bf] gePdf pQm ;+:yf tyf kbflwsf/LnfO{ ljlgod
#) / #! adf]lhdsf] sf/jfxL cufl8 a9fpg s'g} afwf kg]{ 5}g .
-v_ cf/f]lkt ;+:yf jf kbflwsf/Ln] lgodg pNnª\3g pk/ c;xdlt JoQm u/]sf]
Joxf]/f lrQ a'e\mbf] ePdf ljefun] To:tf] cf/f]knfO{ ;+zf]wg, ;Lldt jf vf/]h
ug{ ;Sg]5 .
-u_ k|yd k6s ;f]lwPsf] lnlvt :ki6Ls/0f k]z u/]kl5 pQm :ki6Ls/0f ;Gtf]ifhgs
gePdf k|:tfljt ;hfo ug'{cl3 ljefun] b]xfosf] s'/fx¿ pNn]v u/L cf/f]lkt
;+:yf jf kbflwsf/LnfO{ k|:tfljt hl/jfgf jf ;hfosf] af/]df cfkm\gf] ;kmfO{ k]z
ug{ ;ft lbgsf] Dofb lbO{ lnlvt ;"rgf lbg' kg]{5 .
-!_ lgodg pNnª\3gsf] k|s[lt,
-@_ lgodg pNnª\3gsf] k|s[lt cg'?k nufpg ;lsg] hl/jfgfsf] /sd jf
k|:tfljt ;hfo /

15
 -#_ lgodg pNnª\3gsf] ;+lIfKt Joxf]/f .
-@_ pkljlgod -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg ljlgod #) / #! sf]
v08 -s_ / -v_ cGtu{tsf] ;hfo ubf{ s'g} klg lsl;dsf] sfo{ljlw
ckgfpg' kg]{ 5}g .
kl/R5]b – *
ljljw
##= ;'/Iff Joj:yf M -!_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] sf/f]jf/sf] nflu rflxg] ;'/Iff Pj+
jLdf nufotsf ;Dk"0f{ Joj:yf cfk}m ldnfpg' kg]{5 .
-@_ k"jf{wf/ lg/LIf0fsf] qmddf jf cGo lg/LIf0fsf] qmddf lg/LIf0f 6f]nLn] ;'/Iff
;DaGwL Joj:yf ;d]tsf] lg/LIf0f ug{ ;Sg]5 .
-#_ pkljlgod -@_ adf]lhd lg/LIf0f ubf{ ;'/Iff ;DaGwL Joj:yf ckof{Kt ePsf]
kfOPdf lg/LIf0f 6f]nLn] ;DalGwt Ohfhtkqk|fKt ;+:yfnfO{ cfjZos lgb]{zg lbg
;Sg]5 / To:tf] lgb]{zgsf] kfngf ug'{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] st{Jo
x'g]5 .
#$= Ohfhtkqk|fKt ;+:yfsf] gfd, z]o/wgL÷;fem]bf/ tyf sf/f]jf/sf] :yfg kl/jt{g M
Ohfhtkqk|fKt ;+:yfn] cfkm\gf]] gfd, z]o/wgL÷;fem]bf/ tyf sf/f]jf/sf] :yfg kl/jt{g
ePdf ;f]sf] hfgsf/L kl/jt{g ePsf] Ps dlxgfleq /fi6« a}+snfO{ lbg'kb{5 .
#%= n]vf /fVg] ;DaGwL Joj:yf M -!_ ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtkqk|fKt ;+:yfn]
cfkm\gf] lx;fa lstfa bf]xf]/f] n]vf k|0ffnLdf cfwfl/t g]kfn n]vfdfg ;DaGwL dfkb08
adf]lhd /fVg' kg]{5 .
-@_ pkljlgod -!_ adf]lhd g]kfn n]vfdfgn] g;d]6\g] s'g} k|sf/sf] sf/f]jf/ ePsf]
v08df cGt/f{li6«o n]vfdfg (IFRS) adf]lhd n]vf /fVg' kg]{5 .
#^= ljj/0f k]z ug]{ M -!_ a}+s tyf ljQLo ;+:yf afx]ssf ljb]zL ljlgdosf] sf/f]jf/ ug{
Ohfhtkqk|fKt ;+:yfn] cg';"rL–!! adf]lhdsf] 9fFrfdf ljj/0f tof/ u/L dfl;s ?kdf
dlxgf ;dfKt ePsf] kGw| lbgleq ljB'tLo dfWodaf6 ljefu jf /fi6« a}+ssf] ;DalGwt
k|b]zl:yt sfof{nodf k]z ug'{'kg]{5 .
-@_ pkljlgod -!_ adf]lhdsf] ljj/0fsf cltl/Qm /fi6« a}+sn] ;do ;dodf dfu u/]
adf]lhdsf ljj/0f k]z ug'{ ;DalGwt ljb]zL ljlgdosf] sf/f]jf/ ug{
Ohfhtkqk|fKt ;+:yfsf] st{Jo x'g]5 .
-#_ Sofl;gf]n] ljb]zL ljlgdo sf/f]jf/ ;DaGwdf cg';"rL–!@ b]lv !( adf]lhdsf
ljj/0fx¿ dfl;s ?kdf ljB'tLo dfWodaf6 ljefudf k]z ug'{'kg]{5 .

16
 -$_ a}+s tyf ljQLo ;+:yf afx]ssf Ohfhtkqk|fKt ;+:yfn] ljb]zL d'b|fsf] sf/f]jf/
ubf{sf] v/Lb ljj/0f Online Reporting / O{d]ndfkm{t tyf ljb]zL d'b|f a}+s
bflvnf u/]sf] a}+s :6]6d]06 O{d]ndfkm{t dfl;s ?kdf ljefu jf /fi6« a}+ssf]
;DalGwt k|b]zl:yt sfof{nodf k7fpg'kg]{5 .
-%_ a}+s tyf ljQLo ;+:yfn] ljb]zL ljlgdo sf/f]jf/sf] ljj/0f /fi6« a}+sn]
tf]s]adf]lhd lgoldt ?kdf O{d]n dfkm{t ljefudf k]z ug'{kg]{5 .
-^_ a}+s tyf ljQLo ;+:yfn] Ohfhtkq lnPkl5 jf Ohfhtkqsf] gjLs/0f u/]kl5
s'g} gofF zfvfaf6 ljb]zL ljlgdosf] sf/f]jf/ z'? u/]df ;f]sf] hfgsf/L sf/f]jf/
z'? u/]sf] kGw| lbg leq ljefu ;dIf k]z ug'{ kg]{5 .
#&= sf/f]jf/ aGb ug]{M Ohfhtkqk|fKt ;+:yfn] s'g} sf/0fjz cfˆgf] ljb]zL ljlgdo sf/f]jf/
aGb ug{ rfx]df ljefu jf sfof{noaf6 k"j{ :jLs[lt lng' kg]{5 .
#*= afwf c8\sfp k'msfpg]M o; ljlgodfjnLsf] sfof{Gjogdf s'g} afwf c8sfp cfOk/]df
To:tf] jfwf c8\sfp ueg{/n] k'msfpg ;Sg]5 .
#(= vf/]hL tyf arfpM g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f
ljlgodfjnL, @)^& vf/]h ul/Psf] 5 . of] ljlgodfjnL nfu" x'g' cl3 /fi6« a}+sn] ljb]zL
ljlgdosf] sf/f]jf/ ug{ k|bfg u/]sf Ohfhtkq, lg/LIf0f, ;'kl/j]If0f tyf ;f] ;DaGwL
;Dk"0f{ sfd sf/jfxL o;} ljlgodfjnL cGtu{t eP u/]sf] dflgg]5 .


17
 ljlgodfjnLsf] ljlgod $ ;Fu ;DalGwt

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .

ljifoM– ljb]zL ljlgdo sf/f]jf/ ug]{ Ohfhtkq kfpF .

dxf]bo,
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# / ljb]zL ljlgdo -lgoldt ug]{ P]g, @)!( sf] bkmf #
adf]lhd ljb]zL ljlgdosf] sf/f]jf/ ug{sf nflu OR5's ePsf]n] ljb]zL ljlgdosf] sf/f]jf/ ug]{ Ohfhtkq
kfpgsf] nflu of] lgj]bg k]z u/]sf]÷u/]sf 5'÷5f}F .

ljj/0f
!= a}+s tyf ljQLo ;+:yf;Fu ;DalGwt ljj/0f .
-s_ a}+s tyf ljQLo ;+:yfsf] gfd / 7]ufgf M
-v_ ju{ M
-u_ r'Qmf k"FhL M
@= clVtof/ k|fKt clwsf/Lsf] gfd M
#= df]afO{n gDa/ M
$= Od]n M
%= kmf]g gDa/ M
^= ljb]zL ljlgdosf] sf/f]jf/ ug]{ zfvfx¿sf] gfd / 7]ufgf -5'§} ;"rL ;dfj]z ug]{_
&= sfo{sf/L k|d'vsf] gfd M
*= d÷xfdL s'g} klg a}+s tyf ljQLo ;+:yf;Fusf] sf/f]jf/df sfnf];"rLdf gk/]sf], ;/sf/L, ;fj{hlgs jf
a}+s tyf ljQLo ;+:yfsf] ;]jfsf] kbdf axfn g/x]sf], C0f ltg{ g;sL ;fx"sf] bfdf;fxLdf gk/]sf],
dfgl;s c;Gt'ng gePsf] / k|rlnt sfg'g adf]lhd g}lts ktg b]lvg] kmf}hbf/L cleof]udf
cbfntaf6 s'g} ;hfo gkfPsf] Joxf]/f 3f]if0ff ub{5'÷ub{5f}F .
pk/f]Qm adf]lhd d]/f]÷xfd|f] JolQmut ljj/0fx¿ ;To / 7Ls 5g\, em''¶f 7x/] k|rlnt sfg'g adf]lhd
;hfo ef]Ug tof/ 5'÷5f}+ . ;fy,} oL ljj/0fsf cltl/Qm cGo ljj/0f cfjZos ePdf To; a}+sn] tf]s]sf]
cjlwleq k]z ug]{ Joxf]/f ;d]t cg'/f]w ub{5'÷ub{5f}F .

ejbLo,

;xL M
gfd M
ldltM

18
!= a}+s tyf ljQLo ;+:yf sDkgL /lhi6«f/sf] sfof{nodf btf{ ePsf] btf{ k|df0fkq / g]kfn /fi6« a}+saf6
k|fKt O{hfhtkqsf] k|ltlnlk .
@= :yfoL n]vf gDa/ k|fKt u/]sf] k|df0fkqsf] k|ltlnlk .
#= g]kfn /fi6« a}+saf6 zfvf vf]Ngsf nflu :jLs[lt k|fKt u/]sf] kq jf zfvf ;+rfngdf cfPsf] hfgsf/L
g]kfn /fi6« a}+snfO{ u/fPsf]] kqsf] k|ltlnlk .
$= ljefun] lgwf{/0f u/]sf] b:t'/ jfktsf] /sd g]kfn /fi6« a}+ssf] gf=gf]=cf=lx= km'6s/ vftfdf hDdf u/]sf]
;Ssn} ef}r/ .
%= ljb]zL ljlgdosf] sf/f]jf/ ug{ cGo yk sfuhft cfjZos kg]{ b]lvPdf ljefun] tf]lslbPsf cGo
sfuhftx¿ .
^= a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] Ohfhtkq k|fKt ug]{ ;DjGwdf u/]sf] lg0f{osf] k|ltlnlk .
&= /fi6« a}+sn] tf]s]sf cGo sfuhftx¿ .

19
O=k=g+M=g]=/f=a}+s -lj=lj=Jo=lj_ ....... ....... a}+s ÷.......÷=====

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# / ljb]zL ljlgdo -lgoldt ug_]{ P]g, @)!( sf] bkmf #
adf]lhd >L ========================= nfO{ b]xfodf plNnlvt zt{x¿sf] cwLgdf /xL b]xfo adf]lhd ljb]zL ljlgdo
;6xL sf/f]af/ ug{sf] nflu of] Ohfhtkq lbOPsf] 5 .
!= sf/f]af/ ug]{ Ohfht M -!_ ef/tLo ?k}+of v/Lb / laqmL ug]{ -@_ kl/jTo{ ljb]zL d'b|fx¿ v/Lb / laqmL
ug]{ -#_ kf;kf]6{ jfktsf] ;6xL lbg] -$_ k|tLtkqsf] sf/f]af/ ug]{ .
@= ;6xL sf/f]af/ ug]{ :yfg M ....... ....... ....... ....... ........
#= Ohfhtkqsf] cjlw M ....... ....... ....... ....... ........

zt{x¿ M
!= /fi6« a}+sn] ;do ;dodf tf]lslbPsf] ljlgdo b/ Joj:yf adf]lhd dfq ljb]zL ljlgdo vl/b÷laqmL
ug'{ kg]{5 .
@= ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( tyf ;f] cGtu{t ag]sf lgod, ljlgod, /fi6« a}+såf/f hf/L
kl/kq cfb]z Pjd\ lgb]{zg tyf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL
lgb]{zgx¿sf] clgjfo{ ?kdf kfngf ug'{ kg]{5 . ;f] ljkl/t sfdsfh ePsf] kfOPdf h'g;'s} avt of]
Ohfhtkq lgnDag jf vf/]h ug{ ;lsg]5 .
#= ljb]zL d'b|f ;DaGwL sf/f]jf/ ljj/0f dfl;s ?kdf ljb]zL ljlgdo Joj:yfkg ljefudf k]z ug'{ kg]{5 .
$= g]kfn /fi6« a}+sn] tf]lslbPsf] ;dodf ;6xL sf/f]jf/ aGb ug{ kfOg] 5}g / tf]lslbPsf] ;do cl3 jf
kl5 ;6xL sf/f]jf/ ug{ ;d]t kfOg] 5}g .
%= h'g :yfgsf] nflu ;6xL sf/f]jf/ ug]{ Ohfhtkq lbOPsf] 5 ;f]xL :yfgsf] nflu dfq of] Ohfhtkq
pkof]u ug{ kfOg]5 .
^= of] Ohfhtkqsf] gjLs/0f Dofb ;dfKt ePsf] tL; lbgleq ul/;Sg' kg]{5 .
&= of] Ohfhtkq ;6xL sf/f]jf/ ug]{ :yfgdf ;a}n] :ki6;Fu b]Vg] u/L 6fF; ug'{ kg]{5 . ;fy}, ;6xL sf/f]jf/
ug]{ ;do / ;6xL b/ klg ;a}n] b]Vg] u/L 6fF; ug'{ kg]{5 .
*= of] Ohfhkq cGo s;}nfO{ x:tfGt/0f ug{ kfOg] 5}g .

g]kfn /fi6« a}+ssf] tk{maf6,

afn'jf6f/, sf7df8f}+ . ============================== ==============================

ldltM @)== ÷== ÷== -==============================_ -==============================_

lgb]{zs sfo{sf/L lgb]{zs

20
>L g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .

ljifoM– ljb]zL ljlgod sf/f]jf/ ug]{ Ohfhtkq gaLs/0f ;DaGwdf .

dxf]bo,
o; a}s÷ljQLo ;+:yfsf] txfFaf6 k|fKt ljb]zL ljlgdo sf/f]jf/ ug]{ Ohfhtkqsf] Dofb
======================= df ;dfKt ePsf]n] ;f]sf] gjLs/0f ul/lbg'x'g cg'/f]w ub{5'÷5f}+ .

ljj/0f
!= a}+s jf ljQLo ;+:yf;Fu ;DalGwt ljj/0f M
-s a}+s jf ljQLo ;+:yfsf] gfd / 7]ufgf M
-v_ ju{ M
-u_ r'Qmf k"FhL M
@= clVtof/ k|fKt clwsf/Lsf] gfd M
#= df]afO{n gDa/ M
$= Od]n M
%= kmf]g gDa/ M
^= ;+:yfsf] kmf]g g+=============================k\mofS; gDa/ M=====================================
Od]n M============================
&= ljb]zL ljlgdosf] sf/f]jf/ ug]{ zfvfx¿sf] gfd / 7]ufgf -5'§} ;"rL ;dfj]z ug]{_
*= sfo{sf/L k|d'vsf] gfd M
(= gjLs/0f b:t'/ afkt /fi6« a}+sdf hDdf u/]sf] ?========== ef}r/ g+===============ldlt========================
!)= a}+s jf ljQLo ;+:yfsf] 5fkM

ejbLo,

;xL M

gfd M

ldltM

21
1= a}+s tyf ljQLo ;+:yfsf] zfvfx¿sf] gfd / 7]ufgf .
2= ljefun] lgwf{/0f u/]sf] gjLs/0f b:t'/ jfktsf] /sd /fi6« a}+sdf hDdf u/]sf] ;Ssn}] ef}r/ .
#= Ohfhtkq gjLs/0f ug]{ ;DaGwdf a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] u/]sf] lg0f{osf] ptf/ .
$= s/ r'Qmf u/]sf] jf s/ ljj/0f a''emfPsf] lg:;f .
%= ljb]zL ljlgdosf] sf/f]jf/ Ohfhtkq gjLs/0f ug{ cfjZos kg]{ b]lvPdf ljefun] tf]lslbPsf cGo
yk sfuhftx¿ .
-Psk6s k]z eO{;s]sf sfuhftx¿ kl/jt{g ePdf dfq k]z ug'{kg]{5 ._

22
 ljlgodfjnLsf] ljlgod * sf] pkljlgod -@_ tyf ljlgod !# ;Fu ;DalGwt

ldltM ======================
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .
ljifoM– ljb]zL d'b|f sf/f]jf/ ug]{ Ohfhtkq kfpF .
dxf]bo,
o; ;+:yfn] =================== Joj;fo ;~rfng u/L sf/f]jf/ z'? u/]sf]n] g]kfn /fi6« a}+s P]g, @)%*
sf] bkmf ^# / ljb]zL ljlgdo -lgoldt ug_]{ P]g, @)!( sf] bkmf # adf]lhd ljb]zL ljlgod lgoldt ug]{ P]g,
@)!( sf] bkmf # cg';f/ ljb]zL d'b|f sf/f]jf/ ug]{ Ohfhtkq kfpg cg'/f]w ub{5'÷5f}+ .'

ljj/0f

!= ;+:yfsf] gfd -g]kfnLdf _ ==============================================================================================

-c+u|]hLdf_ (BLOCK LETTER)==================================================================
@= ;+:yfsf] 7]ufgfM k|b]zM======================, lhNnf=====================================
ufpFkflnsf÷gu/kflnsf÷pkdxfgu/kflnsf÷dxfgu/kflnsf==============================
@= ;+:yf btf{ ldltM================================== btf{ gDa/===============================
#= cfos/ (PAN) btf{ ldltM================================== btf{ gDa/===============================
$= pBf]u btf{ ePsf] g]kfn ;/sf/sf] ljefu÷sfof{nosf] gfdM==================================================
%= g]kfn ;/sf/, ko{6g tyf gful/s p8\8og dGqfno, ko{6g dxfzfvfsf] Ohfhtkq k|fKt
ldltM================= Ohfhtkq g+=M============Ohfhtkqsf] cjlwM=============b]lv================;Dd
^= a}+s hdfgt hf/L ePsf]–
-s_ a}+s ÷ljQLo ;+:yfsf] gfdM==============================================================================
-v_ /sd ?===============================
-u_ ldlt ======================b]lv==================================;Dd
&= g]kfn ;/sf/, ko{6g tyf gful/s p8\8og dGqfnon] g]kfn /fi6« a}+snfO{ ljb]zL d'b|f sf/f]jf/ ug{
k||bfg u/]sf] l;kmfl/;kqsf] ldltM=========================k=;+=============================================
*= Ohfhtkq z'Ns afkt vftfdf hDdf u/]sf] /sd ?===================hDdf u/]sf] ef}r/ g+================
ldlt======================
(= 3/ef8f ;Demf}tf cg'?k 3/wgLsf] gfdM====================================
;Demf}tf ldlt ============================ ;Demf}tf axfn /xg] ldlt=====================
ef8f lnPsf] :yfgsf] k"/f 7]ufgf===============================
!)= ljb]zL d'b|f vftf vf]Ng] a}+ssf] gfd -zfvf ;d]t_ / 7]ufgfM===================================================
!!= ;+:yfsf] kmf]g g+=============================k\mofS; gDa/ M=====================================
Od]n M============================ ;Dks{ df]jfOn gDa/=========================================
!@= ;+:yfsf] 5fk

23
!= sDkgL /lhi6«f/sf] sfof{nodf sDkgL btf{ ePsf] k|df0fkqsf] k|ltlnlk .
@= k|aGwkq / lgodfjnLsf] k|ltlnlk .
#= cfos/ btf{ k|df0fkqsf] k|ltlnlk .
$= pBf]u btf{ k|df0fkqsf] k|ltlnlk .
%= g]kfn ;/sf/, ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfno, ko{6g dxfzfvfsf] Ohfhtkqsf]
k|ltlnlk .
^= g]kfn ;/sf/, ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfnosf], ljb]zL d'b|f sf/f]jf/ ug]{ l;kmfl/;
kqsf] ;Ssn k|lt .
&= ljefun] lgwf{/0f u/]sf] b:t'/ jfktsf] /sd a}+ssf] gf=gf]=cf=lx= km'6s/ vftfdf hDdf u/]sf] ;Ssn}
ef}r/ .
*= k'/f 7]ufgf / Kofg g+= ;lxtsf] 6\ofS; OGEjfO; / Sof; l/l;K6sf] klxnf] gDa/sf] Ps k|lt ;Ssn .
(= k|rlnt 3/ef8f sfg'g cg'?k eP÷u/]sf] 3/ef8f ;Demf}tfkqsf] k|ltlnlk -3/wgLsf] tLg k':t] /
gful/stfsf] k|ltlnlk clgjfo{÷;+:yfsf] xsdf sDkgL btf{ k|df0fkqsf] k|ltlnlk_ .
!)= ;~rfns÷k|f]k|fO6/÷;fem]bf/÷c+lzof/x¿sf] gful/stfsf] k|df0fkqsf] k|ltlnlk tyf !÷! k|lt xfn;fn}
lvlrPsf] kf;kf]6{ ;fOhsf] kmf]6f] .
!!= ljb]zL ljlgdo sf/f]jf/ ug]{ :yfgsf] nf]s];g Dofk .
!@= shf{ ;'rgf s]Gb|af6 k|f]kfO6/÷;fe]mbf/÷c+lzof/x¿ sfnf] ;'rLdf ;dfa]z gePsf] ;Ssn kq .
!#= 3/ jxfn s/ lt/]sf] lg:;f .
!$= ;~rfnsx¿sf] JolQmut ljj/0f -Bio-Data) .
!%= slDtdf @ hgf sd{rf/Lx¿sf] JolQmut ljj/0f -Bio-Data) .
!^= ;+:yfn] ljb]zL ljlgdo sf/f]jf/ ug{ k|fKt ug]{ Ohfhtkqsf] DofbeGbf Ps jif{ a9L cjlwsf] a}+s
hdfgt .
!&= Ohfhtkq k|fKt ug'{ cl3 ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL
Joj:yf tyf g]kfn /fi6« a}+saf6 hf/L ePsf ljlgodfjnLn] tf]s]sf ljj/0f a'emfpg' kg]{ Joj:yfsf]
kfngf tyf k|rlnt P]g, lgod tyf sfg'gåf/f ul/Psf cGo Joj:yf / ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( sf Joj:yfx¿sf] k'0f{ kfngf ePsf] :j3f]if0ff .
!*= ljb]zL ljlgdosf] sf/f]jf/ ug{ cGo yk sfuhft cfjZos kg]{ b]lvPdf ljefun] tf]lslbPsf cGo
sfuhftx¿ .
!(= 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 .
@)= /fi6« a}+sn] tf]s]sf cGo sfuhftx¿ .

24
O=k=g+M=g]=/f=a}+s -lj=lj=Jo=lj_ .......÷)!÷=====

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# / ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf # adf]lhd >L .......
....... ....... ....... ....... nfO{ b]xfodf plNnlvt zt{x¿sf] clwgdf /xL b]xfo adf]lhdsf] ljb]zL ljlgdo :jLsf/
ug{ of] Ohfhtkq k|bfg ul/Psf] 5 .
!= sf/f]jf/ ug]{ Ohfht M cfˆgf] Joj;fosf] l;nl;nfdf ljb]zL d'b|f :jLsf/ dfq ug]{ .
@= ;6xL sf/f]af/ ug]{ :yfg M ....... ....... ....... ....... .......
#= Ohfhtkqsf] cjlw M ....... ....... ....... ....... .......
$= sf/f]af/ ug{ :jLs[t k|fKt a}+s M ....... ....... ....... ....... .......
zt{x¿M
!= Joj;fosf] l;nl;nfdf a'emL lnPsf] ljb]zL d'b|f lgodfg';f/ cfˆgf] gubL lstfjdf cfDbfgL hgfO{ csf]{
sfo{lbgleq a}+sdf bflvnf ug'{kg]{5 / ;f] ;DaGwL sfuhft dfl;s ?kdf ljb]zL ljlgdo Joj:yfkg
ljefudf k]z ug'{ kg]{]5 .
@= ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( tyf ;f] cGtu{t ag]sf lgod, ljlgod, /fi6« a}+såf/f hf/L kl/kq,
cfb]z Pjd\ lgb]{zg tyf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL
Joj:yfx¿sf] clgjfo{ ?kdf kfngf ug'{ kg]{5 .
#= sf/f]jf/sf] lg/Gt/tf, cfh{g u/]sf] kl/jTo{ ljb]zL d'b|fsf] kl/df0f, gLlt lgb]{zgsf] kl/kfngfsf] l:yltnfO{
b[li6ut u/]/ dfq csf]{ cjlwsf] nflu Ohfhtkq gjLs/0f ug{] sf/jfxL rnfOg] 5 .
$= of] Ohfhtkq cfˆgf] Joj;fo ;~rfng ug]{ 7fpFdf ;a}n] b]Vg] u/L /fVg' kg]{ 5 .
%= h'g :yfgsf] nflu ljb]zL d'b|f sf/f]af/ ug{ Ohfhtkq lbOPsf] xf] ;f]xL :yfgsf] nflu dfq of] Ohfhtkq
pkof]u ug{ kfOg] 5 .
^= of] Ohfhtkqsf] Dofb ;dfKt ePsf] ldltn] #) lbg;Ddsf nflu dfq ljb]zL d'b|f vftf ;~rfng ug{
;lsg] 5 .
&= sf/f]jf/ ug]{ ljb]zL d'b|fsf] ljlgdo b/ ;a}n] b]Vg] u/L 6fF; ug'{kg]{ 5 .
*= of] Ohfhtkqsf] gjLs/0f =========== leq ul/;Sg' kg]{5 .
(= of] Ohfhtkq cGo s;}nfO{ x:tfGt/0f ug{ kfOg] 5}g .

g]kfn /fi6« a}+ssf] tkm{af6

============================== ==============================
afn'jf6f/, sf7df8f}+ .
-==============================_ -==============================_
ldltM @) ==÷==÷==
;xfos lgb]{zs pk lgb]{zs

25
 F

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .
ljifoM– ljb]zL d'b|f sf/f]jf/ ug]{ Ohfhtkq gaLs/0f ;DaGwdf .
dxf]bo,
o; ;+:yfsf] txfFaf6 k|fKt ljb]zL d'b|f sf/f]jf/ ug]{ Ohfhtkqsf] Dofb =======================df ;dfKt
ePsf]n] ;f]sf] gjLs/0f ul/lbg'x'g cg'/f]w ub{5'÷5f}+ .

ljj/0f
!= ;+:yfsf] gfd -g]kfnLdf _ ==============================================================================================
-c+u|]hLdf_ (BLOCK LETTER)================================================================
@= ;+:yfsf] xfnsf] 7]ufgfM k|b]zM======================, lhNnf=============================,

ufpFkflnsf÷gu/kflnsf÷pkdxfgu/kflnsf÷dxfgu/kflnsf=================dfu{========== 3/ g+=========
#= ;+:yf btf{ x'Fbfsf] ;dosf] 7]ufgfM k|b]zM======================, lhNnf=============================,

ufpFkflnsf÷gu/kflnsf÷pkdxfgu/kflnsf÷dxfgu/kflnsf=================dfu{========== 3/ g+=========
$= pBf]u btf{ ePsf] g]kfn ;/sf/sf] ljefu÷sfof{nosf] gfdM=========================btf{ g+==========================
%= g]kfn ;/sf/, ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfno, ko{6g dxfzfvfsf] Ohfhtkq k|fKt
ldltM================= Ohfhtkq g+=M============Ohfhtkqsf] cjlwM=============b]lv================;Dd
^= gjLs/0f b:t'/ afkt /fi6« a}+sdf hDdf u/]sf] ?======= ef}r/ g+===========ldlt===================
^= a}+s hdfgt hf/L ePsf]–
-s_ a}+s ÷ljQLo ;+:yfsf] gfdM==============================================================================
-v_ /sd ?===============================
-u_ ldlt ======================b]lv==================================;Dd
(= 3/ef8f ;Demf}tf cg'?k 3/wgLsf] gfdM====================================
;Demf}tf ldlt ============================ ;Demf}tf axfn /xg] ldlt=====================
ef8f lnPsf] :yfgsf] k"/f 7]ufgf===============================
!)= ljb]zL d'b|f vftf vf]Ng] a}+ssf] gfd -zfvf ;d]t_ / 7]ufgfM===================================================
!!= ;+:yfsf] kmf]g g+=============================k\mofS; gDa/ M=====================================
Od]n M============================ ;Dks{ df]jfOn gDa/=========================================
!@= ;+:yfsf] 5fk

26
 F

1= sDkgL /lhi6f/sf] sfof{nodf sDkgL cBfjlws ePsf] kq / pBf]u btf{ k|df0fkqsf] k|ltlnlk .
2= g]kfn ;/sf/, ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfno, ko{6g dxfzfvfsf] Ohfhtkqsf]
k|ltlnlk .
3= k|rlnt 3/ef8f P]g cg'?k ePsf] 3/ef8fsf] ;Demf}tfsf] k|ltlnlk .
4= ljefun] lgwf{/0f u/]sf] b:t'/ jfktsf] /sd /fi6« a}+ssf] gf=gf]=cf=lx= km'6s/ vftfdf hDdf u/]sf] ;Ssn}
ef}r/ .
5= k|rlnt 3/ef8f sfg'g cg'?k eP÷u/]sf] 3/ef8f ;Demf}tfkqsf] k|ltlnlk -3/wgLsf] tLgk':t] /
gful/stfsf] k|ltlnlk clgjfo{÷;+:yfsf] xsdf sDkgL btf{ k|df0fkqsf] k|ltlnlk_ .
6= cl3Nnf] cfly{s jif{sf] n]vfk/LIf0f u/]sf] n]vfk/LIf0f k|ltj]bgsf] k|ltlnlk .
7= s/ r'Qmf u/]sf] jf s/ ljj/0f a'emfPsf] lg:;f .
8= a}+sn] k|bfg u/]sf] cl3Nnf] cjlwsf] Ohfhtkqsf] ;Ssn} k|lt .
9= Ohfhtkq kfpg ;Sg] Dofb eGbf slDtdf ! jif{ a9L cjlwsf] a}+s Uof/]G6L .
10= l8kf6{d]06n :6f]/÷;'k/ dfs]{6 / tLg tf/] tyf ;f]eGbf dflyNnf] :t/sf xf]6nx¿n] ?=! nfv / cGo
h'g;'s} d'gfkmf cfh{g ug]{ p2]Zo ePsf kmd{,sDkgL jf ;+:yf Pjd\ ;/sf/L lgsfon] ?=%) xhf/
a/fa/sf] a}+s Uof/]G6L .
11= 3/ axfn lt/]sf] lg:;f .
12= o; a}+saf6 Ohfhtkq k|fKt ug'{ cl3 ;DklQ z'4Ls/0f lgjf/0f tyf cft+ssf/L lqmofsnfkdf ljQLo
nufgL lgjf/0f ;DaGwL k|rlnt sfg'gL k|fjwfg tyf g]kfn /fi6« a}+saf6 hf/L ePsf ljlgodfjnLn]
tf]s]sf 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] Declaration
Letter .
13= 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 .
14= kl/jt{g ePdf dfq k]z ug'{kg]{ .
 k|aGwkq tyf lgodfjnLsf] bkmf,
 k|f]kfO{6/÷;fem]bf/÷c+lzof/x¿sf] gful/stf k|df0fkq,
 k|f]kfO{6/÷;fem]bf/÷c+lzof/x¿sf] !÷! k|lt kmf]6f],
 k|f]kfO{6/÷;fem]bf/÷c+lzof/x¿sf] shf{ ;"rgf s]Gb|af6 sfnf];"rLdf ;dfj]z gePsf] Joxf]/fsf]
;Ssnkq,
 ;~rfnsx¿ sf] Bio Data .
!%= Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] Ohfhtkq gjLs/0f ;DjGwdf u/]sf] lg0f{osf] k|ltlnlk .
!^= /fi6« a}+sn] tf]s]sf cGo sfuhftx¿ .

27
 F
Sofl;gf]n] Ohfhtkq lng k]z 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 .
$= g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L Ohfhtkqsf] k|dfl0ft k|ltlnlk .
%= g]kfn ;/sf/sf] ;DalGwt dGqfno÷ljefu÷sfof{nosf] ljb]zL d'b|f sf/f]af/ ug]{ l;kmfl/;kqsf]
;Ssnk|lt .
^= Sofl;gf] b:t'/ jfkt /fi6« a}+sdf /sd bflvnf u/]sf] ;Ssn ef}r/ .
&= k'/f 7]ufgf / Kofg g+= ;lxtsf] 6\ofS; OGEjfO;, Foreign Exchange Receipt sf] klxnf] gDa/sf] b'O{ k|lt
;Ssn jf Computer Generated OGEjfO;÷l/l;K6 dfkm{t sf/f]af/ x'g] ePdf ;f] af/]df s/ sfof{nosf]
:jLs[lt kq;lxt gd'gf k|lt .
*= k|rlnt 3/ef8f P]g cg'?k ePsf] 3/ef8fsf] ;Demf}tfsf] k|dfl0ft k|ltlnlk . -3/wgLsf] tLg k':t] /
gful/stfsf] k|ltlnlk ÷;+:yfsf] xsdf sDkgL btf{ k|df0fkqsf] k|ltlnlk tyf s/r'Qmf k|df0fkqsf]
k|ltlnlk_
(= sDkgLsf] k|aGwkq / lgodfjnLsf] k|dfl0ft k|ltlnlk .
!)= k|f]k|fO6/÷;fe]mbf/÷c+lzof/x¿sf] kmf]6f] .
!!= k|f]k|fO6/÷;fe]mbf/÷c+lzof/x¿sf] gful/stfsf] k|dfl0ft k|ltlnlk .
!@= sfof{no /x]sf] :yfgsf] gS;f .
!#= shf{ ;"rgf s]Gb|af6 k|f]kfO6/÷;fe]mbf/÷c+lzof/x¿ sfnf] ;"rLdf ;dfj]z gePsf] ;Ssnkq .
!$= 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 b'O{ hgf sd{rf/Lx¿sf] JolQmut ljj/0f .
!*= /fi6« a}+saf6 Ohfhtkq k|fKt ug'{ cl3 ;DklQ z'4Ls/0f tyf cft+ssf/L lqmofsnfkdf ljQLo nufgL
lgjf/0f ;DaGwL k|fjwfg tyf /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]if0ffkq .
!(= Sofl;gf]sf] u|fxs klxrfg gLlt (KYC Policy) sf] k|dfl0ft k|ltlnlk .
@)= Sofl;gf]df gub sf/f]af/ ;DaGwL Procedure Manual sf] k|dfl0ft k|ltlnlk .
@!= /fi6« a}+sn] tf]s]sf cGo sfuhftx¿ .

28
O=k=g+M=g]=/f=a}+s -lj=lj=Jo=lj_ .......÷)!÷=====

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# / ljb]zL ljlgdo -lgoldt ug]{ P]g, @)!( sf] bkmf # adf]lhd >L
....... ....... ....... ....... ....... nfO{ b]xfodf plNnlvt zt{x¿sf] cwLgdf /xL b]xfo adf]lhdsf] ljb]zL
ljlgdo sf/f]jf/ ug{ of] Ohfhtkq k|bfg ul/Psf] 5 .
!= sf/f]jf/ ug]{ Ohfht M cfˆgf] Joj;fosf] l;nl;nfdf ljb]zL d'b|f :jLsf/ ug]{ tyf tf]s] adf]lhd e'QmfgL
ug]{ .
@= ;6xL sf/f]af/ ug]{ :yfg M ....... ....... ....... ....... .......
#= Ohfhtkqsf] cjlw M ....... ....... ....... ....... .......
$= sf/f]af/ ug{ :jLs[t k|fKt a}+s M ....... ....... ....... ....... .......

zt{x¿M
!= Joj;fosf] l;nl;nfdf a'emL lnPsf] ljb]zL d'bf lgodfg';f/ cfˆgf] gubL lstfjdf cfDbfgL hgfO{
csf]{ sfo{lbgleq a}+sdf bflvnf ug'{kg]{ 5 / ;f] ;DaGwL sfuhft dfl;s ?kdf ljb]zL ljlgdo
Joj:yfkg ljefudf k]z ug'{ kg]{]5 .
@= ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( tyf ;f] cGtu{t ag]sf lgod, ljlgod, /fi6« a}+såf/f hf/L
kl/kq, cfb]z Pjd\ lgb]{zg tyf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL
lgb]{zgx¿ clgjfo{ ?kdf kfngf ug'{ kg]{5 .
#= sf/f]jf/sf] lg/Gt/tf, cfh{g u/]sf] kl/jTo{ ljb]zL d'b|fsf] kl/df0f, gLlt lgb]{zgsf] kl/kfngfsf]
l:yltnfO{ b[li6ut u/]/ dfq csf]{ cjlwsf] nflu gjLs/0f ug{ sf/jfxL rnfOg] 5 .
$= of] Ohfhtkq cfˆgf] Joj;fo ;~rfng ug]{ 7fpFdf ;a}n] b]Vg] u/L /fVg' kg]{5 .
%= h'g :yfgsf] nflu ;6xL sf/f]af/ ug{ Ohfhtkq lbOPsf] 5 ;f]xL :yfgsf] nflu dfq of] Ohfhtkq
pkof]u ug{ kfOg] 5 .
^= of] Ohfhtkqsf] Dofb ;dfKt ePsf] ldltn] tL; lbg;Ddsf nflu dfq ljb]zL d'b|f vftf ;~rfng ug{
;lsg]5 .
&= of] Ohfhtkqsf] gjLs/0f =========== leq ul/;Sg' kg]{5 .
*= of] Ohfhtkq cGo s;}nfO{ x:tfGt/0f ug{ kfOg] 5}g .

g]kfn /fi6« a}+ssf] tk{maf6,

============================== ==============================
afn'jf6f/, sf7df8f}+ .
-==============================_ -==============================_
ldltM @)== =÷ ==÷==
;xfos lgb]{zs pk lgb]{zs

29
 Sofl;gf]n] Ohfhtkq gjLs/0f ug{ lgjb]g lb+bf k]z ug'{ kg]{ sfuhftx¿

!= sDkgL /lhi6«f/sf] sfof{nodf sDkgL cBfjlws ePsf] kq .

@= cfos/ btf{ k|df0fkqsf] k|dfl0ft k|ltlnlk .
#= pBf]u btf{sf] cBfjlws k|df0fkqsf] k|dfl0ft k|ltlnlk .
$= g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L Ohfhtkq cBfjlws ePsf] k|dfl0ft k|ltlnlk .
%= Sofl;gf]sf] gjLs/0f b:t'/ jfkt g]kfn /fi6« a}+sdf /sd bflvnf u/]sf] ;Ssn ef}r/ .
^= k|rlnt 3/ef8f P]g cg'?k ePsf] 3/ef8fsf] ;Demf}tfsf] k|dfl0ft k|ltlnlk . -3/wgLsf] tLg k':t] /
gful/stfsf] k|ltlnlk÷;+:yfsf] xsdf sDkgL btf{ k|df0fkqsf] k|ltlnlk tyf s/r'Qmf k|df0fkqsf]
k|ltlnlk_
&= 3/ jxfn s/ lt/]sf] lg:;fsf] k|dfl0ft k|ltlnlk .
*= g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]jf/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& df ePsf] Joj:yf
adf]lhd sDtLdf b'O{ jif{ Dofb ePsf]] ljQLo hdfgtkq÷a}+s Uof/]06L .
(= /fi6« a}+saf6 Ohfhtkq k|fKt ug'{ cl3 ;DklQ z'4Ls/0f tyf cft+ssf/L lqmofsnfkdf ljQLo nufgL
lgjf/0f ;DaGwL k|fjwfg tyf g]kfn /fi6« a}+saf6 hf/L ePsf ljlgodfjnL adf]lhdsf] ljj/0f a'emfpg'
kg]{ Joj:yfsf] kfngf Pjd\ k|rlnt lgod, sfg'g tyf P]gx¿åf/f ul/Psf cGo Joj:yf / ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( sf Joj:yfx¿sf] k"0f{ kfngf ePsf] :j3f]if0ffkq (Declaration Letter) .
!)= kl/jt{g ePdf dfq k]z ug'{kg]{ .
 k|aGwkq tyf lgodfjnLsf] bkmf kl/jt{g ePdf,
 k|f]kfO{6/÷;fem]bf/÷c+lzof/x¿x¿sf] gful/stf k|df0fkqsf] k|dfl0ft k|ltlnlk,
 k|f]kfO{6/÷;fem]bf/÷c+lzof/x¿x¿sf] !÷! k|lt kmf]6f],
 k|f]kfO{6/÷;fem]bf/÷c+lzof/x¿ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z gePsf] Joxf]/fsf] kq,
 ;~rfnsx¿sf] Bio Data .
!!= cl3Nnf] cfly{s jif{sf] n]vfk/LIf0f u/]sf] n]vfk/LIf0f k|ltj]bgsf] k|ltlnlk .
!@= s/ r'Qmf u/]sf] jf s/ ljj/0f a'emfPsf] lg:;f .
!#= a}+sn] k|bfg u/]sf] cl3Nnf] cjlwsf] Ohfhtkqsf] ;Ssn} k|lt .
!$= Sofl;gf]sf] ;~rfns ;ldltn] Ohfhtkq gjLs/0f ;DjGwdf u/]sf] lg0f{osf] k|ltlnlk .
!%= g]kfn /fi6« a}+sn] tf]s]sf cGo sfuhftx¿ .

30
 (Name and Address of firm, company or institution)
FOREIGN EXCHANGE ENCASHMENT RECEIPT (FEER)

Receipt No.:
DATE: …………………

We hereby certify that today we have purchased foreign currency as mentioned below
from Mr/Mrs/Miss ………………………… Passport No.: …………………………
Nationality…………………............ Home Address…………………………………………

Authorized dealer's
Particulars Currency Amount
Exchange Rate Total NPR Name, address, Stamp and
Cash/Card (FCY)
Signature

Foreign Currency in Words _________________________________________________

________________________________________________________________________

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

PLEASE READ IMPORTANT INFORMATION OVERLEAF

ENDORSMENT TO BE MADE BY AUTHORISED DEALER ACCEPTING
THEIR BILL IN RUPEES

Bill Authorised
Balance
Kind of dealer's name,
S.N. Date No. & after Billing
Service NPR address, stamp
date in NPR
and Signature

IMPORTANT INFORMATION:
1. As per prevailing Nepalese Law, it is illegal to deal in Foreign Exchange with a person other than an
authorized person.
2. Please obtain proper receipt whenever you exchange money.
3. The Nepalese Rupees balance remaining with you (not for Nepalese and Indian nationals) will be converted
back into US dollar at the departure exchange counter at Tribhuvan International Airport at the time of
departure, on submission of encashment receipt.
4. The receipt stampped "USED" will not be considered for refund.

THIS EXCHANGE RECEIPT SHOULD BE CAREFULLY PRESERVED WHEN YOU ARE IN NEPAL.

31
 (Name and Address of firm, company or institution)
Statement of Purchases
For the Month of ……………………..

Name of Amount in NPR

S.No. Amount in USD/INR
Person
Number Of Number Of
Amount Amount
Transactions Transactions

Total

(Name and Address of firm, company or institution)

Statement of Bank Deposited Amount
For the Month of ……………………..

Name of the Amount in NPR

S.No. Amount in USD/INR
Bank
Number Of Number Of
Amount Amount
Transactions Transactions

Total

Authorised Signature:
Name:
Designation:
Date:

32
 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………………………………………………….

Currency Amount in FCY Exchange Rate Total NPR Remarks

Foreign Currency in Words _________________________________________________

________________________________________________________________________

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

Authorised Signature:
Name:
Designation:
Date:

33
 Sofl;gf] v]nf8Laf6 ljb]zL d'b|f :jLsf/ u/]sf] dfl;s ljj/0f
(Name and Address of Company)
Statement of Receipt
For the Month of ……………………..

Exchange
S.No. Name of Person Currency Amount in FCY Amount in NPR
Rate

Total

Authorised Signature:
Name:
Designation:
Date:

34
 F
Sofl;gf] v]nf8LnfO{ e'QmfgL u/]sf] /sdsf] dfl;s ljj/0f
(Name and Address of Company)
Statement of Payment
For the Month of ……………………..

Currency Amount
S.No. Name of Person Amount in NPR Remarks
(USD/INR)

Total

Authorised Signature:
Name:
Designation:
Date:

35
 F
a}+sdf hDdf ePsf] /sdsf] dfl;s ljj/0f
(Name and Address of Company)
Statement of Bank Deposited Amount
For the Month of ……………………..

Amount in FCY
Name of the Amount in
Date Currency Number Of Exchange Rate
Bank Amount NPR
Transactions

Total

Authorised Signature:
Name:
Designation:
Date:

36
 F
k|fKt ePsf], lht]sf] tyf xf/]sf] kl/jTo{ ljb]zL d'b|fsf] dfl;s ljj/0f
(Name and Address of Company)
Statement of Receipt
For the Month of ……………………..

Amount in FCY Exchange Amount in

S.N. Name of Person Currency
Rate NPR
Received Won lost Balance

Total

Authorised Signature:
Name:
Designation:
Date:

37
 F
k|fKt ePsf], lht]sf] tyf xf/]sf] ef/tLo d'b|fsf] dfl;s ljj/0f
(Name and Address of Company)
Statement of Receipt
For the Month of ……………………..

Amount in INR Exchange Amount in

S.N. Name of Person
Rate NPR
Received Won lost Balance

Total

Authorised Signature:
Name:
Designation:
Date:

38
 F
k|fKt ePsf], lht]sf] tyf xf/]sf] kl/jTo{ ljb]zL d'b|fsf] dfl;s ljj/0f
(Name and Address of Company)
Statement of Receipt
For the Month of …………………….. Amount in USD
S Previous Balance Received Payment Balance Exchange Amount in
Date Currency
S.N Cash Bank Cash Bank Cash Bank Cash Bank Rate NPR.

Total

Authorised Signature:
Name:
Designation:
Date:

39
 F
k|fKt ePsf], lht]sf] tyf xf/]sf] ef/tLo d'b|fsf] dfl;s ljj/0f
(Name and Address of Company)
Summary of Daily Transactions
For the Month of ……………………..
Amount in INR

S Previous Balance Received Payment Balance Exchange Amount in

Date Currency
S.N Cash Bank Cash Bank Cash Bank Cash Bank Rate NPR.

Total

Authorised Signature:
Name:
Designation:
Date:

40