k|b]z:t/ kz''k+IfL Joj;fo k|j4{g

sfo{s|d
sfof{Gjog sfo{ljlw @)&%
J
k
o
f
4
|a
;
'j
z
L
g]kfn ;/sf/ k|b]z g @ -d+qL:t/_ ldlt================ut]sf] lg0f{o cg';f/ :jLs[t ePsf]

k|b]z ;/sf/
e"ld Joj:yf, s[lif tyf ;xsf/L dGqfno
 k|b]z g= @
hgsk'/wfd, wg'iff g]kfn
k|b]z:t/ kz''k+IfL Joj;fo k|j4{g sfo{s|d sfof{Gjog sfo{ljlw @)&$

k|:tfjgf
k|b]z g= @ sf] cfd hgtfsf] hLljsf]kfh{gsf] d'Vo dfWod kz''kfng /x]sf] tyf ;du| d'nssf]
cy{tGqdf kz''kfng If]qn] dxTjk"0f{ :yfg cf]u6]sf] x'gfn] kz''kfng Joj;fonfO{ Jojl:yt,
dof{lbt Pj+ Jofj;foLs agfp+b} :jR5, :j:y Pj+ u'0f:t/Lo kz''k+IfL tyf kz''k+IfLhGo pTkfbgx?
cfd pkef]Qmf ;dIf ;xh ?kdf k'Ug ;Sg] jftfj/0f >[hgf ug{ tyf cfDbfgLsf] >f]tsf] ?kdf ljsf; ug{
:yfgLo tx tyf k|b]z:t/af6 ;+rfng x'g] kz''k+IfL Joj;fo k|j4{g sfo{qmdx? lglZrt ljlw / k|s[of
cGtu{t Ps?ktf sfod /fvL ;+rfng ug]{] clek|fon] /fli6«o s[lif lglt @)^! sf] Joj;foLs tyf k|
lt:kwf{Tds s[lif k|0ffnLsf] cfwf/x?sf] ljsf; u/L If]lqo / ljZj jhf/;+u k|lt:kwf{Tds jgfpg]
p2]Zo / k|b]z g sf] cfly{s lgltdf cg';f/ k/Dk/fut s[lif k|0ffnLnfO{ cfw'lgsLs/0f ug{ ;xof]u
x'g] pwf]ux?nfO{ k|f]T;fxg ul/g] pNn]v eP cg'?k e"ld Joj:yf, s[lif tyf ;xsf/L dGqfnon]
kz''k+IfL Joj;fo k|j4{g sfo{s|d sfof{Gjog sfo{ljlw @)&$ hf/L u/]sf] 5 .

kl/R5]b !
!= ;+lIfKt gfd / k|f/De
s_ of] sfo{ljlwsf] gfd k|b]z:t/ kz''k+IfL Joj;fo k|j4{g sfo{qmd sfof{Gjog sfo{ljlw @)&$
x'g]5 .
v_ of] sfo{ljlw l:js[t ePsf] ldlt b]lv nfu' x'g]5 .
@= kl/efiff
-s_ æ;DjlGwt sfof{noÆ eGgfn] kz''k+IfL jhf/ k|j4{g sfo{s|d ;+rfngsf] nflu clVtof/L k|fKt
e"ld Joj:yf, s[lif tyf ;xsf/L -k|b]z:t/_ d+qfno, kz'' ;]jf ;+u ;dalGwt k|fb]lzs sfof{nox? tyf
lhNNffut sfof{nox? ;Demg' kb{5 .
-v_ æ;fem]bf/Æ eGgfn] kz''k+IfL Joj;fo k|a4{g sfo{qmdsf] nfut ;xeflutfdf ;Grfng ug{sf
nfuL O{R5's :yflgo tx, u}/ ;/sf/L If]q / lglh If]q, s[ifs Joj;foL ;d]tnfO{ hgfpFmb5 .
-u_ æ;fem]bf/LÆ eGgfn] kz''k+IfL Joj;fo k|j4{g sfo{s|d ;+rfngsf nflu b'O{ jf b'O{ eGbf
a9L ;/sf/L lgsfox? jf ;/sf/L Pj+ u}/;/sf/L If]q lar låklIfo÷jx'klIfo ;Demf}tfsf cfwf/df x'g]
nfut ;xeflutfnfO{ hgfpFmb5 .
-3_ ækz''hGo j:t'Æ eGgfn] 3/kfn'jf kz'', k+lIf tyf df5fhGo tfhf jf gf;jfg j:t' ;Demg' kb{5 .
-ª_ æu}/ ;/sf/L If]qÆ eGgfn] g]kfn ;/sf/sf] ;DalGwt lgsfodf sfg'g adf]lhd btf{ ePsf] s[ifs
;d"x÷;ldlt, ;xsf/L ;+:yf, ;fd'bflos ;+:yf, Jofj;flos ;+u7g, kmd{, sDkgL Pj+ lghL pBdL
;d]tnfO{ hgfpFb5 .
-r_ ælåklIfo÷jx'klIfo ;Demf}tfÆ eGgfn] ;DjlGwt sfof{no / ;fem]bf/x?sf lar kz''k+IfL Joj;fo
k|j4{g sfo{s|d ;fem]bf/Ldf ;DkGg ug{sf nfuL ul/Psf] ;Demf}tf kq ;Demg' kb{5 .
-5_ ækz'' ;+sng s]Gb|Æ eGgfn] kz'' pTkfbg ks]6 If]q cf;kf; kfos kg]{ ul/ kz''x? hDdf u/L
laqmL lat/0f ug]{ p2]Zon] lgdf{0f / ;+rfng ul/g] ;+/rgf ;Demg' kb{5 .
-h_ ælrlnË Eof6Æ eGgfn] b"wnfO{ lr;f] agfP/ ;+/If0f u/L /fVg ldNg] ;'ljwfo'Qm ljleGg
Ifdtfsf] l:6nsf] Eof6 -6\of+sL_ ;Demg' kb{5 .
-em_ ædf;' ' k;nÆ eGgfn] pkef]Qmfx?nfO{ :jR5, :j:y Pj+ u'0f:tl/o df;' ' tyf df;' 'hGo
pTkfbgx? ljls| ljt/0f ug]{ x]t'n] :yfgLo lgsfodf ;'rLs[t eO{ kz'' awzfnf tyf df;' hf+r P]g @)%
% , lgodfjnL @)%& / k|fljlws lgb]{lzsf @)^$ n] lglb{i6 u/] cg';f/sf] df;' ' laqmL :yn
;Demg' kb{5 .
-`_ æ8]/L k;nÆ eGgfn] pkef]QmfnfO{ :jR5, :j:y Pj+ u'0f:tl/o b"w tyf b'UwhGo pTkfbgx?
ljqmL ljt/0f ug]{ p2]Zn] o; sfof{ljlw adf]lhd lgdf{0f÷;'wf/ ul/Psf] b"w jf b'UwhGo
kbfy{ laqmL :yn ;Demg' kb{5 .
-6_ ækz'' xf6 Joj;fo Æ eGgfn] k|zf]lwt jf ck|zf]lwt kz''k+IfL tyf kz''k+IfLhGo pTkfbgx?
v/Lb ljlqm ug]{ p2]Zon] o; lgb{]lzsf jdf]lhd lgdf{0f÷;'wf/ x'g] :yfg jf ;+/rgf ;Demg' kb{5 .
-7_ ækz''k+IfLÆ eGgfn] 3/kfn'jf ufO{, e}+;L, e+]8f, afv|f, a+u'/ h:tf rf}kfo tyf s'v'/f, xfF;,
k/]jf, cl:6«r, 6sL{ h:tf k+IfL / df5f tyf ;f] vfn] ;a} hflt / pd]/sf efn] / kf]yLnfO{ ;d]t
hgfpFmb5 .
-8_ ækz''k+IfLhGo pTkfbgÆ eGgfn] kz''k+IfL kfngaf6 pTkflbt k|zf]lwt jf ck|zf]lwt b"w,
k'mn, df;' ' jf ;f]af6 tof/ x'g] pkef]Uo vfBkbfy{x?sf cltl/Qm kz''k+IfLsf] 5fnf, pmg, xf8 /
;f]af6 tof/ x'g] a:t' ;d]tnfO{ hgfpFmb5 .
-9_ æ;xsf/LÆ eGgfn] ;xsf/L P]g, @)$* cg';f/ u7Lt ;xsf/L ;+:yfnfO{ ;Demg' kb{5 .
-0f_ æk|:tfjÆ eGgfn] ;fem]bf/Ldf kz''k+IfL Joj;fo k|j4{g sfo{qmd ;+rfng ug{sf] nflu
cfjZostf cg';f/ ;fem]bf/n] k]z u/]sf] lj:t[t Nffut cg'dfg ;lxtsf] sfo{ ljj/0f ;Demg' kb{5 .
-t_ ækz'' awzfnf÷aw:ynÆ eGgfn] :jR5, :j:y Pj+ u'0f:tl/o df;' ' pTkfbg ug]{ x]t'n] kz'' awzfnf
tyf df;' ' hf+r P]g @)%%, lgodfjnL @)%& / k|fljlws lgb]{lzsf @)^$ df kl/eflift ul/P
adf]lhdsf] kz'k+IfL aw ug]{ ;+/rgf÷:yfgnfO{ hgfpFmb5 .

#= p2]Zo
 kz''k+IfL jhf/ k|j4{g sfo{qmdx? lglZrt ljlw / k|s[of cGtu{t Ps?ktf sfod /fvL ;
+rfng ug]{ .
 :jR5, :j:Yo Pj+ u'0f:tl/o kz''hGo kbfy{sf] pTkfbg, k|zf]wg, ljljlws/0f / lals|
ljt/0f tyf pknAwtf ;'lglZrt ug{df ;3fpm k'¥ofpg] .
 kz'' pTkfbg ks]6x?nfO{ Joj;fo ;+usf] cfa4tf k|bfg ub}{ lhljt kz''k+IfL tyf
kz''k+IfLhGo pTkfbgsf] Joj;fo Ls/0fdf 6]jf k'¥ofpg] .
 Joj;fo ;+hfnsf] ljsf; Pj+ Jojl:yt Joj;fo ;"rgf k|0fnLsf] ljsf; ug]{ .
  kz'' tyf kz''hGo kbfy{sf pTkfbs, Jofkf/L, Joj;foL / cfd pkef]Utfsf] bIftf / ;r]tgf
clea[l4df ;3fp k'¥ofpg] .
kl/R5]b @
$= k"Flhut ;fem]bf/L ;DalGw Joj:yf
s_ ;DalGwt sfof{non] aflif{s l:js[t sfo{s|d ah]6 / clVtof/L adf]lhd lgDg adf]lhdsf sfo{s|
dx? ;+rfng ug{sf nfuL k"Flhut ;fem]bf/L ug{ / u/fpg ;Sg]5 . ;fe]mbf/Ldf d]lzg/L h8fg jf
oGq pks/0fx? vl/b ubf{ ;DalGwt sfof{non] sfo{ k|efjsfl/tf ylkg] 7fg]df cg'bfg /sd a/fa/sf]
a:t'ut ;xof]u k|bfg ug{ ;Sg]5 t/ ef}lts lgdf{0fsf] xsdf gub cg'bfg dfq k|jfx ul/g]5 .

s|=;= sfo{s|dsf] gfd ;+efJo ;fem]bf/x? clwstd ;fem]bf/L /sd

! lrlnË Eof6 :yfkgf -%)) b'Uw pTkfbs tyf ljt/s ;xsf/L ; @ nfv ;Dd dfq
ln6/ Idtf_ +:yf, 8]/L pwf]u, b'Uw Joj;foL,
s[ifs ;d'x ;ldlt tyf Joj;flos kmd{ ;
+rfns
@ lrlnË Eof6 :yfkgf -!))) b'Uw pTkfbs tyf ljt/s ;xsf/L ; # nfv ;Dd dfq
ln6/ Idtf_ +:yf, 8]/L pwf]u, b'Uw Joj;foL,
s[ifs ;d'x ;ldlt tyf Joj;flos kmd{ ;
+rfns
# lrlnË Eof6 :yfkgf -@))) b'Uw pTkfbs tyf ljt/s ;xsf/L ; $ nfv ;Dd dfq
ln6/ Idtf_ +:yf, 8]/L pwf]u, b'Uw Joj;foL,
s[ifs ;d'x ;ldlt tyf Joj;fos kmd{ ;
+rfns
$ lrlnË Eof6 :yfkgf -#))) b'Uw pTkfbs tyf ljt/s ;xsf/L ; % nfv ;Dd dfq
ln6/ Idtf_ +:yf, 8]/L pwf]u, b'Uw Joj;foL,
s[ifs ;d'x ;ldlt tyf Joj;flos kmd{ ;
+rfns
% 8]/L k;n ;'wf/ b'Uw pTkfbs tyf ljt/s ;xsf/L ; @ nfv ;Dd dfq
+:yf, 8]/L pwf]u, b'Uw Joj;foL,
s[ifs ;d'x ;ldlt tyf Joj;flos kmd{ ;
+rfns
^ df;' ' k;n ;'wf/ df;' ' Joj;foL, df;' ' Joj;foL ;+3 ; @nfv ;Dd dfq
+:yf, s[ifs ;d'x ;ldlt, Joj;flos
kmd{ ;+rfns
v_ bkmf $ -s_ df clwstd ;fem]bf/L /sddf h'g;'s} l;df tf]lsPsf eP klg jflif{s l:js[t
sfo{s|d ah]6sf] kl/lw leq /xL cfly{s cg'bfg k|bfg u/]/ sfo{s|d ;rfng ug{ afwf kg]{ 5}g
.
u_ k"Flhut ;fem]bf/L kz''k+IfL Joj;fo k|j4{g sfo{s|dx? &)M#) sf nfut ;xeflutfsf
cfwf/df ;+rfng ul/g]5 . cyf{t ;DalGwt sfo{non] s'g lglZrt sfo{s|d ;+rfng ug{sf nflu
k|bfg ug]{ cg'bfg /sdnfO s"n nfutnfO{ &) k|ltzt dfgL af+sL #) k|ltzt /sd ;DalGwt
;fe]mbf/n] cfkmgf cfGtl/s >f]taf6 nufgL u/L sfo{s|d ;DkGg ug'{ kg]{5 . t/ hUufsf
d"NofÍgnfO{ ;fe]mbf/L /sddf ;+nUg ug{ kfO{g 5}g .
3_ ;Defljt ;fem]bf/x?sf] 5gf]6 ubf{ bkmf $ -s_ df pNn]lvt s|ddf k|fyldstf k|bfg ul/g]5 .
ª_ Pp6 ;fem]bf/nfO pxL sfo{sf nfuL Ps eGbf a9L k6s jf cGo s'g ;/sf/L lgsfoaf6 cg'bfg
k|fKt
ul/;s]sf ;fem]bf/nfO k"gM cg'bfg kbfg ul/g 5}g t/ ck"/f lgdf{0f ;DkGg u/L sfo ;
+rfng ug yk
cg'bfg cfjZos /x]sf eGg] k|fljlws k|ltj]bg k|fKt ePdf k"gM ;fem]bf/L ug{ afwf kg]{
5}g .

kl/R5]b #
%= k|:tfj cfJxfg / k]z ug]{ ljlw
s_ ;DalGwt sfof{non jflif{s l:js[t sfo{qmd cg';f/ !% lbg] ;fj{hlgs ;"rgf k|sfzg u/L
;fem]bf/Ldf ;+rfng x'g] kz''k+IfL Joj;fo k|j4{g sfo{s|d ;+rfngsf nfuL cg';rL !
adf]lh k|fb]lzs:t/ jf /fli6«o:t/sf klqsfdf k|:tfj cfJxfg ug]{5 . o:tf ;"rgf ;DalGwt
sfo{nosf] ;"rgf kf6Ldf clgjfo{ ?kn] 6f+; ug'{ kg]{]5 / ;Dej eP ;Dd :yfgLo Pkm
Pd /]l8of], j]j ;fO{6 dfkm{t ;d]t k|sflzt ul/g]5 .
v_ ;"rgfdf pNn]v eP d'tfljssf OR5's ;fe]mbf/x?n] lgwf{l/t ;do leq cg';"rL @
adf]lhdsf k|:tfj kq, cg';"rL # adf]lhdsf ;+lIfKt Jofj;flos sfo{ of]hgf, ? !) nfv jf
;f]eGbf a9Lsf ;fe]mbf/L k|:tfjsf xsdf dfq, cg';"rL $ adf]lhdsf nfut ;fe]mbf/L ug]{
k|lta4tf kq, cg';"rL % adf]lhdsf ;DalGwt lgsfosf l;kmfl/; / cg';"rL ^ adf]lhdsf lgj]bg
;lxt lgwf{l/t ;do l;df leq ;DalGwt sfof{nodf btf{ ug'{ kg]{5 .
u_ l/t gk'uL jf Dofb gf3L k|fKt x'g cfPsf k|:tfjx? 5gf}6sf nfuL ;dfj]z ul/g 5}g .

^= k|:tfj 5gf}6
s_ ;DalGwt sfof{non] bkmf % adf]lhd k]z x'g cfPsf k|:tfjx? 5gf}6 ug{sf nfuL lgDg
adf]lhdsf k|:tfj 5gf}6 ;ldlt u7g ug]{5 .
sfof{no k|d'v jf lghn] tf]s]sf pk;lrj ;+of]hs
sfof{no k|d'vn] tf]s]sf] @ hgf clws[t ;b:o
 gf]6M ;DalGwt sfof{no k|d'vn ]cfjZos 7fg]df ;f]xL jf cGo sfof{nosf kbflwsf/L dgf]gog
ug{ ;Sg]5 .
v_ k|:tfj 5gf}6 ;ldltn] cg';"rL & adf]lhdsf lgwf{l/t dfkb08sf cfwf/df k|:tfjx?sf] d"NofÍg /
k|fyldstfs|d lgwf{/0f ug]{5 .
u_ o;/L kfyldstfs|d lgwf{/0fubf a9L cÍ k|fKt u/L cu|0fL :yfg xfl;n ug ;kmn k|:tfjx? bkmf %
-s_ adf]lhdsf k|:tfj 5gf}6 ;ldtsf kbflwsf/L jf ;DjlGwt sfof{no k|d'vn u7g u/]sf kz' ;]jf ljefu
dftxtsf cGo k|fljlwsx?sf slDtdf @ ;bl:oo 6f]nLn cg';"rL * adf]lhd :ynut k|dfl0fs/0f /
d"NofÍg ug]{5 .
3_ bkmf % -v / u_ adf]hdsf d"NofÍsgdf cfj]bsn] k|fKt u/]sf cf}ift cÍsf cfwf/df ;fem]bf/Lsf
nfuL
pko'Qm 7x/]sf cfj]bsx?sf] ;'rL tof/ u/L k|:tfj 5gf}6 ;ldltn] cg'df]bgsf nfuL ;DalGwt sfof{no
k|d'v
;dIf k]z ug]{5 .
ª_ o;/L k|:tfj 5gf}6 ;ldltn] l;kmfl/; u/L cg'df]bgsf] nfuL k]z ePsf k|:tfjx? k|b]z d+qfnon] u7g
u/]sf] lgDg
adf]lhdsf] ;ldltsf] a}7sn] cfjZos hf+ra'em u/L pko'Qm k|:tfjx?sf cg'df]bg ug]{5 .
cg'df]bg ;ldlt
;+of]hs
;b:o
;b;o
;b;o
;b:o
 r_ o;/L 5gf}6 / cg'df]bg x'g ;kmn ePsf cfj]bsnfO{ ;DalGwt sfof{non ;f s'/fsf hfgsf/L
u/fO
låklIfo ;Demf}tfsf nfuL af]nfpg]5 -;fGble{stf cg';f/ cflwsfl/s k|ltlgwL / ;+:yfut 5fk
;lxt_ .
&= låklIfo ;Demf}tf
s_ ;DalGwt sfof{non] bkmf -^_ adf]lhd 5gf}6 ePsf cfj]bsx?;+u kz''k+IfL Joj;fo k|j4{g
sfo{s|d ;+rfng ug{sf nfuL cg';"rL ( adf]lhdsf låklIfo ;Demf}tf ug]{5 .
u_ låklIfo ;Demf}tfdf pNn]lvt a'Fbfx?nfO{ ;fe]mbf/L sfo{sd ;+rfngsf d"n
cfwf/ dflgg]5
*= e'QmfgL k|s[of
s_ k|:tfjsf] :ynut d'Nof+sg tyf cg'udg lgl/If0fsf] nflu vl6Psf] sd{rf/Lsf] b}lgs e|d0fetf ,
d/Ddt ;+ef/ tyf sfof{no ;fdfg sfo{s|d ;+rfngsf] nflu clVtof/L k|fKt u/]sf] lgsfon]
ldtJoLo ?kdf a]xf]{g]5 .
v_ ;DalGwt sfof{non] ;fe]mbf/;+u låklIfo ;Demf}tf ubf{ s'g sfo{s|d ;+rfng ug{ slt
/sd cg'bfg pknAw u/fpg] xf] / ;f] /sd s'g ljwLaf6 e'QmfgL ul/G5 eGg] s'/f :ki6
v'nfpg kg]{5 .
u_ ;fdfGotof cg'bfg /sdsf e'QmfgL b"O{ a/fa/ ls:tfdf ;DalGwt ;fe]mbf/sf a}Í vftfdf
lbO{g]5 t/ 8]/L
k;;'wf/, df;' ' k;n ;'wf/ / lrlnË Eof6 :yfkgf h:tf yf]/} cg'bfg /sd k|bfg ul/g] sfo{s|
dx?sf
e'QmfgL sfo{;DkGg eP kz'rft Psd'i7 ?kdf a}Ívftf dfkm{t dfq ul/g]5 .
3_ ;DalGwt ;fe]mbf/n] z'?df cfkmgf tkm{sf] nufgLaf6 ;Demf}tf cg';f/sf sfo{ ;DkGg
u/L lgodfg';f/sf ljn÷ljhs, bflvnf l/kf]6{, g]kfn ;/sf/af6 dfGotf k|fKt k|fljlwsn] tof/
u/]sf sfo{;DkGg k|ltj]bg / /lgË ljn tyf cGo cfj:os sfuhftx? ;lxt e'QmfLgsf nfuL
cg'/f]w u/] kz'rft ;DalGwt sfof{non] :ynut lg/LIf0f u/L dgfl;a 7x/]df /lgË ljnsf
cfwf/df ;DkGg ePsf sfdsf dfq e'QmfgL lbg]5 .
 kl/R5]b $
(= lrlnË Eof6 :yfkgf sfo{s|d
oftfoftsf c;'ljwf, tyf Joj;fo sf] lj:tf/ hgr]tgfsf] sdL cflb sf/0fn] s"n pTkflbt b'wsf] ;fgf lx:;f
dfq lghL, ;xsf/L tyf ;/sf/L 8]/L k|zf]wg pBfu];Dd k'Ug ;s]sf]5 . b'Uw lr:ofg s]Gb|sf cefjdf
s[ifsx?n] pTkfbg u/]sf b"wn] Joj;fo ;Ddsf] kx'r k|fKt ug{ ;ls/x]sf 5}g . t;y{ oftfoftsf kx'r
ePsf] b"w pTkfbg If]qdf lrlnËEof6 :yfkgf u/L b"w ;sng , e08f/0f / lals ljt/0fnfO{ k|
f]T;flxt ug{ ;lsof] eg] pTkflbt b'wsf Joj;fo ;'lglZrt x'g] / :jR5, :j:Yo Pj u'0f:tl/o b"wsf
pTkfbg, ;+sng / ljt/0f k|j4{g x'g'sf] ;fy} b'Uw pTkfbs s[ifs, ;xsf/L ;+:yf / cfd
pkef]Qmfx? ;d]t nfeflGjt x'g]5g . t;y{ ufO e}+;L kfng Joj;fonfO{ Jofj;flos/0f tyf
lbuf]kgsf] nflu ;d]t b'Uw pTkfbs ;xsf/L ;+3÷;+:yf, s[ifs ;d'x÷;ldlt, 8]/L pBf]u, Joj;flos
kz'k+IfL kmfd{, sDkgL, lghL pBdLx? ;+usf nfut ;fem]bf/Ldf lrlnËEof6 :yfkgf / ;+rfngsf
sfo{s|dx? ;rfng ul/g]5 .
!)= lrlnËEof6 :yfkgf sfo{s|d ;+rfng
k|s[of
s_ ;DalGwt sfof{non lrlnËEof6 :yfkgf sfo{sd ;+rfng ug{sf nfuL aflif{s l:js[t sfo{s|d
ah]6 / clVtof/
d'tfljs o; sfo{ljlwsf kl/R5]b # bkmf %, ^ & / * adf]lhd k|:tfj cfJxfg, 5gf}6, ;Demf}tf
/ e'QmfgLsf
k|s[ofx? cjnDag ug]{5 .
v_ lrlnËEof6 :yfkgf ;Grfng ubf{ b'Uw pTkfbg, ;+sng / lals ljt/0fdf ;+nUg b'Uw
pTkfbs
;xsf/L ;+3÷;+:yf, s[ifs ;d'x÷;ldlt, 8]/L pBf]u, Jofj;flos kmd{, sDkgL, lghL pBdLx?n]
k|fyldstf
kfpg]5g . Joj;flos ?kdf ufO{e};Lsf] kmfd{ :yfkgf ul/ b'uwsf] sf/f]af/ ul//x]sf] ;
+:yfnfO{ klxnf]
k|fyldstfdf /flvg]5 .
u_ ;se/ ufO{e}+;L kfng ks]6 If]qnfO{ nlIft u/L w]/} s[ifsx?nfO kfos kg]{ tyf af6f],
kfgL / lah'nLsf ;'ljwf ePsf :yfgdf lrlnËEof6 :yfkgf ug]{ sfo{nfO{ k|fyldstf lbO{g]5 .
3_ lrlnËEof6 :yfkgf sfo{s|ddf nfut ;fe]mbf/L u/L ;fd]n x'gsf nfuL ;DalGwt ;fe]mbf/n o;
lgb]{lzsf adf]lhdsf cGo k|fjwfgx?sf cltl/Qm lgDg zt{x? k'/f u/]sf x'g kg]{5 .
 %)) ln6/ Ifdtfsf lrlnËEof6 :yfkgfsf nfuL ;f] :yfgdf b}lgs slDtdf @%) ln6/,
!))) ln6/ Ifdtfsf lrlnËEof6 :yfkgfsf nfuL b}lgs slDtdf %)) ln6/, @))) ln6/
Ifdtfsf lrlnËEof6 :yfkgfsf nfUL b}lgs slDtdf !))) ln6/ / #))) ln6/ Ifdtfsf
 lrlnËEof6 :yfkgfsf nfuL b}lgs slDtdf !%)) ln6/ b'w ;+sng / lals|ljt/0f e}/x]sf x'g'
kg]{5 .aflif[s ?kdf sDtldf @)) lbg sf/f]af/ u/]sf] ;d]t x'g' kg]{5 .
 :yflkt lrlnËEof6 slDtdf % aif ;Dd ;f]xL :yfgdf ;~rflnt /xg] / cGoq x:tfGt/0f jf
a]rljvg ug{ kfO{g] 5{g . :yfgfGt/0f ug'{ k/]sf] v08df ;Dalgwt sfof{nosf] k'j{
:jLs[lt lng' kg]{5 .
ª_ lrlnËEof6 :yfkgf sfo{s|d cGtu{t ;DalGwt sfof{noaf6 k|bfg ul/g] cg'bfg /sd lgDg
sfo{df vr{
ug{ ;lsg]5 .
 lrlnËEof6 vl/b, 9'jfgL / h8fg ;DalGw .
 laB't h8fg jf ljw'tsf] a}slNks Joj:yfsf] nflu h]g]/]6/ vl/b .
 lrln8= ;]G6/df ;kmf kfglsf] k|aGw, b'Uw ;+sng sIf lgdf{0f , k|of]uzfnf Joj:yfkg .
 lrlnË ;]G6/df 9n lgsf; tyf kmf]xf]/ Aoj:yfkgsf nflu cfjZos lgdf{0f .

kl/R5]b %
!!= 8]/L k;n lgdf{0f÷;'wf/ sfo{s|d
b"w tyf b'UwhGo kbfy{x? dfgj :jf:Yosf nfuL dfq ge} /f]u sf/s lhjf0f'x?sf a[l4 ljsf;sf nfuL
;d]t kf]lifnf] dfwod /x]sf]n] ltgsf] plrt e08f/0f tyf lals ljt/0f ug{ ;lsPg eg] l566 lau|g] /
sltko cj:yfdf hg:jf:Yodf ;d]t k|lts'n c;/ kg{ ;Sb5 . b"w pTkfbg / k|zf]wgdf s]xl dfqfdf
pNn]vlgo ;'wf/ b]lvP klg ;f]lx cg'?k 8]/L k;nx?sf :yfkgf / ;+rfng x'g] ;s]sf] 5}g . To;}u/L
xfn ;+rfngdf /x]sf sltko 8]/L k;nx? hg:jf:YonfO{ Wofgdf /fvL plrt ;/;kmfO / c;n
Joj:yfkgdf ;+rfng ePsf] kfO{b}g . b"w tyf b'UwhGo kbfy{x?sf] a9bf] dfu / laqmL ljt/0f ;
+u} ;kmf, :jR5 Pj Jojl:yt 8]/L k;nx?sf] ;Grfngaf6 :jR5, :j:Yo Pj u'0f:tl/o b"w tyf
b'UwhGo pTkfbgx?sf] ;d'lrt e08f/0f / lals|ljt/0f k|j4{g ug]{ x]t'n] b'Uw pTkfbs ;xsf/L ;
+3÷;+:yf, s[ifs ;d'x÷;ldlt, 8]/L pBf]u, Jofj;flos kmd{, sDkgL, lghL pBdLx? ;+usf nfut
;fem]bf/Ldf 8]/L k;n lgdf{0f÷;'wf/sf sfo{s|d ;+rfng ul/g]5 .
!@= 8]/L k;n lgdf{0f÷;'wf/ sfo{s|d
;Grfng k|s[of
s_ ;DalGwt sfof{non 8]/L k;n lgdf{0f÷;'wf/ sfo{s|d ;+rfng ug{sf nfuL aflif{s l:js[t
sfo{s|d ah]6 /
clVtof/L d'tfljs o; sfo{ljlwsf kl/R5]b # bkmf %, ^ & / * adf]lhd k|:tfj cfJxfg,
5gf}6, ;Demf}tf /
e'QmfgLsf k|s[ofx? cjnDag ug]{5 .
v_ 8]/L k;n lgdf{0f÷;'wf/ sfo{s|d ;Grfng ubf{ b'Uw pTkfbg, ;+sng / lals ljt/0fdf ;
+nUg b'Uw
 pTkfbs ;xsf/L ;+3÷;+:yf, s[ifs ;d'x÷;ldlt, 8]/L pBf]u, Jofj;flos kmd{, sDkgL, lghL
pBdLx?n]
k|fyldstf kfpg]5g .
u_ 8]/L k;n lgdf{0f÷;'wf/sf sfo{s|d ;se/ gu/kflnsf, gu/f]Gd'v al:tx? tyf 3gf
cfjfbLo'Qm Jofkfl/s s]Gb|nfO nlIft u/L ;+rfng ul/g]5 .
3= 8]/L k;n lgdf{0f÷;'wf/ sfo{s|ddf ;xefuL x'g] cfj]bsn] b}lgs slDtdf !)) ln6/ b'w jf
;f]
a/fa/sf b'UwhGo kl/sf/ lals ljt/0f ul//x]sf x'g kg]{5 .
ª_ 8]/L k;n lgdf{0f÷;'wf/ sfo{s|d cGtu{t ;DalGwt sfof{noaf6 k|bfg ul/g] cg'bfg /sd
lgDg sfo{df vr{
ug{ ;lsg]5 .
!= lals sIf lgdf{0f, 6fon÷dfj{n lkml6Ë, l;l6Ë P/]Ghd]G6, af]8{÷Jofg/ cfbL .
@= ldNs Sofg, ldNs sG6]g/, lk|mh jf l8k lk|mh vl/b .
#= e]l08Ë d]lzg vl/b / h8fg .
$= ldNs l8:k]G;/ vl/b
%= 8]/L k;nsf ;hfj6 / kmf]xf]/ Joj:yfkg cfbL .
r_ ;'wfl/Psf 8]/L k;n lgDg dfkb08 cg';f/sf x'g kg]{5 .
!= 7'nf k;nsf If]qkmn ;fdfGotof !@ lkm6 rf}8fO{ / @) lkm6 nDjfO ePsf tyf ;fgf
k;nsf xsdf
nDjfO{ !@ lkm6 / rf}8fO{ !) lkm6 ePsf .
@= k;nsf pFmrfO !) lkm6 sfod /xg u/L l;lnË /flvPsf / l;lnË w'nf d}nf gv:g] /
kfgL gtlKsg
u/L agfO{Psf .
#= leQf kSsf vfnsf / leQfsf leqL efudf ^ lkm6 pFmrfO ;Dd ;]tf /Ësf 6fon nufO To;
eGbf dfyL
;]tf /Ë nufPsf .
$= lals sIfsf e'O{ glrKng], kfgL ghDg / g;f]:g lsl;dn 9nfg ul/Psf jf 6fon÷dfj{n
nufO
;lhn ;kmf ug{ ;lsg] lsl;dsf .
%= 8]/L k;n tyf cf;kf;sf If]q ;kmf / cfsif{s x'g'sf ;fy} kmf]x/ Joj:yfkgsf] k|jGw ePsf]
.
^= 8]/L k;ndf k|of]u ul/g cf}hf/÷pks/0fx? lvof gnfu]s]f tyf k'm8u|]8 :6]gn]; :6Lnn]
jg]sf .
 &= 8]/L k;ndf sfd ug]{ JolQmn] Pkf]g, udj'6, df:s, Sofk / Unf]j nufPsf] .
*= 8]/L k;ndf lemËf jf cjflG5t lhjhGt' k:g g;Sg] lsl;dn] hfnL÷9f]sfsf]
Joj:yf ePsf] (= 8]/L k;ndf l8klk|mh jf lrn/sf] Joj:yf ePsf] .
5_ o; sfo{s|d cGtu{t lgdf{0f÷;'wf/ ul/Psf 8]/L k;n :yflgo tx jf lgodfg';f/sf ;/sf/L
lgsfodf cflwsfl/s btf{ / gljs/0f x'g kg]{5 .

kl/R5]b ^

!#= df;' ' k;n lgdf{0f÷;'wf/ sfo{s|d

gu/kflnsf tyf gu/f]Gd'v Jofkfl/s s]Gb|x?df /x]sf cJojl:yt df;' ' k;nx?sf] sf/0f Psftkm{
hg:jf:Yodf k|lts'n c;/ kl//xsf]5 eg] csf]{tkm{ jftfj/l0fo k|b'if0fsf] sf/0f :yfg ljif]zsf ;'Gb/tf
;d]t w/fkdf k/]sf] b]lvG5 . cfd pkef]Qmfx?sf] :jR5, :j:Yo Pj u'0f:tl/o df;' tyf df;' 'hGo
kbfy pkef]u ug kfpg clwsf/sf ;'lglZrttfsf nfuL ;d]t xfn ;+rfngdf /x]sf jf gof :yfkgf x'g]
df;' ' k;nx?nfO :tl/o Pj Jojl:yt u/L kz' awzfnf tyf df;' ' hf+r P]g @)%% sfof{Gjogsf
k[i7e"dL tof/ ug]{ x]t'n] :yflgo lgsfo, df;' ' Joj;foL ;+3÷;ldtL, s[ifs ;d'x÷;ldlt, / df;' '
pBdL÷Jofkf/Lx?, Joj;flos s[ifs ;+usf nfut ;fem]bf/Ldf df;' ' k;n lgdf{0f÷;'wf/sf sfo{s|d ;
+rfng ul/g]5 .
!$= df;' ' k;n lgdf{0f÷;'wf/ sfo{s|d
;Grfng k|s[of
s_ ;DalGwt sfof{non] df;' ' k;n lgdf{0f÷;'wf/ sfo{s|d ;+rfng ug{sf nfuL aflif{s l:js[t
sfo{s|d ah]6 / clVtof/L d'tfljs o; sfo{ljlwsf kl/R5]b # bkmf %, ^ & / * adf]lhd k|:tfj
cfJxfg, 5gf}6, ;Demf}tf / e'QmfgLsf k|s[ofx? cjnDag ug]{5 .
v_ df;' ' k;n lgdf{0f÷;'wf/ sfo{s|d ;Grfng ubf{ df;' 'sf sf/f]af/df ;+nUg jf o;nfO{ Jojl:yt
ug{ rfxg]
:yflgo lgsfo, df;' ' Joj;foL ;+3÷;ldtL, s[ifs ;d'x÷;ldlt, / df;' ' pBdL÷Jofkf/Lx?, s[ifs
Joj;foLn]
k|fyldstf kfpg]5g .
u_ df;' ' k;n lgdf{0f÷;'wf/sf sfo{s|d ;se/ gu/kflnsf, gu/f]Gd'v al:tx? tyf 3gf cfjfbLo'Qm
Jofkfl/s s]Gb|nfO{ nlIft u/L ;+rfng ul/g]5 .
3_ o; sfo{s|d cGtu{t lgdf{0f÷;'wf/ ul/Psf df;' ' k;n :yflgo lgsfo jf lgodfg';f/sf ;/sf/L
lgsfodf cflwsfl/s btf{ / gljs/0f x'g' kg]{5 .
ª_ df;' ' k;n lgdf{0f÷;'wf/ sfo{s|ddf ;xefuL x'g] cfj]bsn] b}lgs slDtdf %) lsnf] df;' '
lals
ljt/0f ul//x]sf] x'g' kg]{5 .
r_ df;' ' k;n lgdf{0f÷;'wf/ sfo{s|d cGtu{t ;DalGwt sfof{noaf6 k|bfg ul/g] cg'bfg /sd
lgDg sfo{df vr{
ug{ ;lsg]5 .
 df;' ' k;nsf sf]7f agfpg], leQf / e'+O{df 6fon nufpg jf dfj{n lj5fpg] .
 tfhf df;' ' /fVg l8k lkm|h, lkm|h cfbLsf Joj:yf .
 kz''j:t' aw ubf{ lg:sg kmf]xf]/ Joj:yfkg .
 kz''j:t sf6g], e'TNofpg / ;kmf ug{ :Nofa -6]a'n_ lgdf{0f .
 :jR5 lkpg] kfgLsf] Joj:yf -cf]e/x]8 6of+sL :yfkgf, kfO{k lkml6Ë, kfgL tfGg]
df]6/ h8fg cflb_ .
 pks/0f vl/b h:t}M df;' em08ofpg x's, :6]gn]; :6Ln 6]an, rlkË 6]an, rSsx?,
t/fh', crfgf]
 kz''sf hft cg';f/sf df;' ' cnu cnu /fvL a]Rgsf nfuL lzzfsf kfl6{zg
 .zf}rfno / jfl;Ë j]l;g lgdf{0f÷;'wf/ .
 cuf8Lsf cfFug, af6f], u|fxs a:g] :yfgsf lgdf{0f÷;'wf/ .
5_ ;'wfl/Psf df;' ' k;n lgDg dfkb08 cg';f/sf x'g kg]{5 .
!= 7'nf cfsf/sf df;' k;nsf If]qkmn ;fdfGotof !@ lkm6 rf}8fO{ / @) lkm6 nDjfO{
ePsf tyf ;fgf k;nsf xsdf nDjfO !@ lkm6 / rf}8fO{ !) lkm6 ePsf .
@= k;nsf prfO{ !) lkm6 sfod /xg u/L l;lnË /flvPsf / l;lnË w'nf d}nf gv:g / kfgL
gtlKsg
u/L agfO{Psf .
#= leQfsf leqL efudf ^ lkm6 prfO{ ;Dd ;]tf /+usf 6fPn nufO{ To; eGbf dfyL ;]tf /+u
nufPsf .
$= e'O{df glrKng / kfgL ghDg lsl;dn 9nfg ul/Psf jf 6fPn÷dfj{n nufO ;lhn
;kmfug ;lsg lsl;dsf .
%= df;' ' k;ndf ;kmf kfgLsf dfq kof]u ug ul/Psf .
^= df;' k;n xfjfbf/ / lah'nLsf ;'lawf ePdf ;]tf 6o'jnfO{6sf k|of]u ePsf .
&= df;' sf6g cf}hf/÷pks/0f lvof gnfu]sf tyf u'0f:tl/o :6]gn]; :6Lnn jg]sf .
*= df;' /fVg sf]7fdf ;'o{sf k|sfz l;w gkg .
(= df;' 6's|fpg crfgf ;kmf / kof]u gePsf avt 5f]k]/ /flvPsf .
!)= df;' k;ndf sfd ug JolQmn Pk|f]g,udj'6, df:s, Sofk / Unf]j nufPsf .
!!= k;ndf lem+uf jf cjflG5t lhjhGt k:g g;Sg lsl;dn hfnL jf 9f]sf nufPsf .
h_ ;DalGwt ;fem]bf/n] :j:ys/ df;' ljqmL ljt/0f ;DalGw cfrf/ ;+lxtf (Good Meat
Handling Practice) nfu' ug]{ k|ltj4 x'g' kg]{5 .
em_ ;'wfl/Psf df;' k;nsf ;fdfGo :j?k cg';"rL !@ adf]lhdsf x'g]5 . t/ :yfg ljif]zsf cfj:ostf
d'tfljs ;DalGwt sfofnosf k/fdz lnO ul/Psf ;fdfGo kl/dfh{g ;lxtsf df;' k;n ;'wf/df nfut
;fe]mbf/L ug afwf kg 5}g .
 kl/R5]b &
!%= ljljw
s_ o; sfo{ljlw adf]lhd ;+rfng x'g] kz'k+IfL Joj;fo k|j4{g sfo{s|d sfof{Gjogsf] bf}/fg
s'g} e|d jf ljjfb >[hgf eP k|fb]lzs d+qfnosf] lg0f{o clGtd x'g]5 .
v_ ;DalGwt ;fe]mbf/n] k|fb]lzs d+qfno tyf dftxtsf lgsfoaf6 x'g] cg'udg, lgl/If0f, tflnd /
cjnf]sg
e|d0fdf k'0f{ ;xof]u ug'{ kg]{5 .
u_ nfut ;fe]mbf/Ldf ;+rflnt kz''k+IfL Joj;fo k|j4{g sfo{s|dsf] lgoldt cg'udg tf]lsPsf]
lgsfoaf6 x'g]5 .
3_ sfo{s|d sfof{Gfjog ;DaGwdf o; lgb]{lzsfdf pNn]v ePsf xsdf ;f]xL adf]lhd / cGosf
xsdf k|rlnt
sfg"g adf]lhd x'g]5 .
!^= ;+zf]wg tyf vf/]lh
o; sfo{ljlwdf ;do;fk]If ;+zf]wg jf vf/]lh cfjZos /x]sf] 7fg]df k|fb]lzs dGqfnon]
cfjZostf cg';f/ ;+zf]wg jf vf/]hL ug{ ;Sg]5 .
 cg';"rL !
bkmf %, v08 -s_ ;Fu
;DjlGwt
k|:tfj cfJxfgsf ;"rgf
=============================== sfof{no
k|yd k6s k|sflzt ldlt M ==============
o; d+qfno÷k|fb]lzs sfof{no sf] cf=j=@)===÷=== sf :jLs[t aflif{s sfo{qmd cg';f/
lgDglnlvt sfo{s|dx? kz''k+IfL Joj;fo k|j4{g sfo{s|d sfof{Gjog sfo{ljlw @)&$
adf]lhd nfut ;fem]bf/Ldf ;+rfng ug{ O{R5's :yflgo tx
-dxfgu/kflnsf÷pkdxfgu/kflnsf÷gu/kflnsf÷ufpkflnsf_ ;xsf/L ;+:yf, Jofj;foLs ;+3÷;
+u7g, Joj;flos kmd{, sDkgL, lghL pBdL, Joj;foL, s[ifs ;d'x÷;ldltx?n] of] ;"rgf k|sflzt
ePsf ldltn !% cf} lbg ;Dd sfof{no ;do leq k|:tfj bt{f ug{'x'g cfXjfg ul/G5 . ;fy} l/t
gk'u]sf jf Dofb gf3L k|fKt x'g cfPsf k|:tfjx? 5gf}6sf nfuL ;dfj; x'g g;Sg Joxf]/f ;d]t
hfgsf/L u/fOG5 .
s|=; sfo{s|dx? ;+Vof s"n cg'bfg /sd ?
! lrlnË Eof6 :yfkgf -%)) ln6/ Idtf_
@ lrlnË Eof6 :yfkgf -!))) ln6/ Idtf_
# lrlnË Eof6 :yfkgf -@))) ln6/ Idtf_
$ lrlnË Eof6 :yfkgf -#))) ln6/ Idtf_
% 8]/L k;n ;'wf/
^ df;' ' k;n ;'wf/

k|:tfj-kqsf ;fy ;lDdlnt x'g'kg sfuhftx? M

!= ;xsfo{sf nflu ? !) sf x'nfs l6s6 6f+; u/]sf lgj]bg .
@= cfj]bssf g]kfnL gful/stfsf k|dfl0ft k|ltlnkL .
#= ;DalGwt sfof{non] tf]s]sf 9f+rfdf tof/ ul/Psf] k|fljlws / cfly{s k:tfj tyf ? !) nfv
eGbf
dfyLsf ;fe]mbf/L k|:tfjsf xsdf ;+lIfKt Jofj;flos sfo{of]hgf ;d]t .
$= u}/;/sf/L lgsfosf] xsdf ;dalgwt ;yfgLo txsf] l;kmfl/; .
%= kz' xf6 jhf/sf xsdf :yfgLo txsf cg'dlt kq .
^= sfo{s|d sfof{Gjog :ynsf hUufsf :jfldTj b]lvg] sfuhftsf] k|dfl0f k|ltlnkL .
&= lnhdf lnPsf] hUufsf xsdf slDtdf % aif{sf s/f/gfdf jf ;Demf}tf kq .
*= k|rlnt sfg"g adf]lhd cflwsfl/s lgsfodf ;+:yf÷kmd{÷Joj;fo btf{ gljs/0f u/]sf k|dfl0ft k|
ltlnlk .
 (= ;xsf/L ;+:yf÷Jofj;flos ;+:yf÷kmd{÷sDkgL÷s[ifs ;d'x÷;ldltsf xsdf d"No clea[4L s/
(VAT) jf :yflo n]vf gDa/ (PAN) btf{ k|df0fkqsf k|dfl0ft k|ltlnlk / sfo{;ldltsf lg0f{o
.
!)= sfo{s|d sfof{Gjog aif{ cl3sf n]vf kl/If0f k|ltj]bg / s/ r'Qmf÷bflvnfsf k|dfl0ft k|ltlnkL
.
!!= k|:tfjsn] sDtLdf #) k|ltzt nfut ;fem]bf/L ug{ / cGo lgsfojf6 cg'bfg lno]÷glno]sf k|
lta4tf kq .
!@= k|:tfj cg';f/sf l8hfOg tyf nfut cg'dfg .
!# sfo{s|dsf] k|s[lt cg';f/sf] yk sfuhft cfjZos k/]sf] v08df dfu ug{ ;lsg]5 .

cGo yk hfgsf/Lsf nfuL kmf]g g+= sfof{nodf df ;Dks ug'{x'g cg'/f]w 5 .

 cg';"rL
@M
bkmf %, v08 -v_ ;Fu ;DjlGwt
k|:tfj-kqsf ]gd"gf
kz''k+IfL Joj;fo k|j4{g sfo{s|d ;Grfng ;DalGw k|:tfj-kq

s_ k|fljlws k|:tfj
1 k|:tfljt sfo{s|dsf gfd
2 sfo{s|d sfof{Gjog x'g :yfgsf 7]ufgf
3 cfj]bssf gfd
4 7]ufgf
5 cfj]bssf ;Dks 6]lnkmf]g g
cfj]bs ;+:yf÷ kmd{÷ sDkgL÷
6 pBf]u÷ Joj;fosf btf gDa/
7 btf ePsf sfof{no / ldlt
cfj]bs ;
8 +:yf÷kmd{÷sDkgL÷pBf]u÷Joj;fosf
pd]/
-btf jf :yfkgf kz'rftsf cjwL aif{df_
9 Eof6÷kfg btf gDa/
10 k|:tfljt sfo{s|dsf cg'dflgt nfut ?
11 k:tfjsn cfkmg >ftaf6 Joxfg /sd ?
12 ;DalGwt sfofno;u dfu /sd ?
13 k|:tfljt sfo{s|dsf p2]Zo
13.1
13.2

13.3
13.4
14 k|:tfljt sfo{s|d sfof{Gjog :yndf ljBdfg ef}lts k"jf{wf/x?
14.1 ;8s ;'ljwf -5÷5}g_ glhssf Joj;fo sf gfd
14.2 s:tf ;8s 5 -slRr÷klSs_ Joj;fo ;Ddsf b'/L
-ls=dL=_
14.3 lah'nLsf ;'ljwf -5÷5}g_ ;b/d'sfd b]lvsf b'/L
-ls=dL=_
14.4 vfgkfgLsf ;ljwf -5÷5g_ hUufsf :jfldTj
-cfkmg÷lnh_
cfkmg :jfldTjsf ejg, d]lzg/L, ;jf/L ;fwg / oGqpks/0fsf lsl;d / ;+Vof pNn]v ug
s| ljj/0 ;+Vof cj:yf
=;= f

14.5

15 k|:tfljt sfo{s|daf6 k|ToIf nfeflGjt x'g]sf ;+Vof

dlxnf blnt hghft cG
16 L o
nlIft ;d'bfo -ck|ToIf nfeflGjt x'g]sf ;+Vof_

17 k|:tfljt sfo{s|daf6 ;DkGg ul/g s[ofsnfkx?sf ljj/0f

17.1
17.2
17.3

s[ofsnfk sfof{Gjog of]hgf

s| s[ofsnfk dfu{ kf}i df3 kmfN r}q a}zfv h]i7 cfiff9
=;= f u'0f
18

19 sfo{s|d ;dflKt kz'rft ck]lIft pknlAwx? -abfut ?kdf ;Dej eP kl/df0f ;d]t v'nfpg]_
19.1
19.2
19.3
k|:tfljt sfo{s|ddf cGo lgsfox? ;d]t ;fd]n x'g eP ltgsf gfd / ;xsfo /sd v'nfpg
s| ;xsfo ug cGo lgsfox?sf gfd ;xsfo /sd ?

20
21 k:tfjsn laut aifdf ;DkGg u/sf pNnvlgo sfox? -k:tfljt sfosd;u dnvfg dfq_
21.1
21.2
21.3
22 pk/f]Qm sfo ;Dkfbgsf nfuL ePsf nufgL -?_
23 k|:tfljt sfo{s|d ;DalGw cfj]bssf cg'ej / tflnd -cjlw ;d]t v'nfpg]_
23.1
23.2
23.3
cfj]bs;+u ljBdfg hgzlQm ljj/0f
s| hgzlQmsf ljj/0f bIftf -z}lIfs ;

24
25 k|:tfljt sfo{s|dn jftfj/0fdf kg ;Sg gsf/fTds c;/
25.1
25.2
25.3
26 jftfj/l0fo c;/ Go"lgs/0fsf nfuL ckgfO{g pkfo
26.1
26.2
26.3
27 k|:tfljt sfo{s|dn >[hgf ug yk /f]huf/L -;Vof_
v_ cfly{s k|:tfj
k|fljlws k|:tfjdf pNn]lvt s[ofsnfkx?sf nfut cg'dfg / ;xsfo{sf ljl:t[t ljj/0f
s|=; d'Vo s[ofsnfkx? OsfO kl/df0f k|lt s'n k|:tfjssf ;DalGwt sfof{nosf k|:tfjsn
OsfO nfut of]ubfg cg'bfgaf6 Joxf]g
b/ /sd -?_ Joxf]l/g /sd /sdsf
1 -?_ -?_ -?_ >f]t
2
3
4
5
hDdf
Eof6
s"n hDdf
dfly pNn]lvt ;Dk"0f laj/0fx? ;xL ?kdf k]z u/]sf 5' , slx st em'7f 7x/]df sfg'g adf]lhd ;hfo
ef]Ug tof/
k|:tfjs :yflgo lgsfo÷;xsf/L ;+:yf÷Jofj;flos ;+:yf÷kmd{÷sDkgL÷pBdLsf lhDd]jf/ kbflwsf/Lsf
20
20
 gf
kb
x:tfIf/
ldlt:

sfof{no÷;+:yf÷kmd{sf
5fk

gf]6 M cfjZostf cg';f/ nfO{gx? yKg] jf k]h ;6ck ldnfpg ;lsg]5 .

k'gZr M
k|:tfj-kqsf ;fy lgDg sfuhftx? clgjfo ?kdf ;lDdlnt x'g kg]{5 . Dofb gflw jf l/t gk'lu k]z
ePsf k|:tfjx? d"Nof+sgdf ;fd]n ul/g 5}g .

s| cfjZos sfuhftx?sf ljj/0f

=;
=
1 ;xsfosf nflu ? !) sf xnfs l6s6 6f; u/sf lgjbg .
2 cfj]bssf g]kfnL gful/stfsf k|dfl0ft k|ltlnkL .
;DalGwt sfof{non tf]s]sf 9f+rfdf tof/ ul/Psf k|fljlws / cfly{s k|:tfj tyf ? !) nfv
3 eGbf dfyLsf
;fembf/L k:tfjsf xsdf ;lIfKt Jofj;flos sfoofhgf ;dt .
kz'k+IfL Joj;fo k|j4{g lgb]{zgfno / If]lqo kz' ;]jf lgb]{zgfnosf k|:tfj cfJxfgdf
4 ;DalGwt lhNnf kz' ;]jf sfof{nosf l;kmfl/; / lhNnf kz' ;]jf sfof{nosf k|:tfj
cfJxfgdf ;DalGwt kz' ;]jf s]Gb|sf l;kmfl/; .
5 kz' xf6 jhf/sf xsdf :yfgLo lgsfosf cg'dlt kq .
6 sfosd sfofGjog :ynsf hUufsf :jfldTj blvg sfuhftsf kdfl0ft kltlnkL .
7 lnhdf lnPsf hUufsf xsdf slDtdf !) aifsf s/f/gfdf jf ;Demftf kq .
8 k|rlnt sfg"g adf]lhd cflwsfl/s lgsfodf ;+:yf÷kmd{÷Joj;fo btf gljs/0f u/]sf k|
dfl0ft k|ltlnlk .
;xsf/L ;+:yf÷Jofj;flos ;+:yf÷kmd{÷sDkgLsf xsdf d"No clea[4L s/ (VAT)
9 jf :yflo n]vf gDa/
(PAN) btf kdf0fkqsf kdfl0ft kltlnlk / sfo;ldltsf lg0fo .
10 sfo{s|d sfof{Gjog aif cl3sf n]vf kl/If0f k|ltj]bg / s/ r'Qmf÷bflvnfsf k|dfl0ft k|
ltlnkL .
21
21
11 k|:tfjsn sDtLdf #) k|ltzt nfut ;fem]bf/L ug k|lta4tf kq .
12 k|:tfj cg';f/sf l8hfOg tyf nfut cg'dfg .

22
22
 cg';"rL #
bkmf %, v08 -v_ ;Fu
;DjlGwt
kz''k+IfL Joj;fo k|j4{g sfo{s|d ;Grfng ;DalGw ;+lIfKt Jofj;flos sfo{of]hgfsf]
gd'gf
s|=;= Jofj;flos sfo{of]hgf
1 k[i7e"dL
-k|:tfljt sfo{s|d÷Joj;fo ;'?kg kgf{sf sf/0f / ;du kl/l:ytL af/ pNn]v ug]{_
1.1 Jofj;fosf 5f]6f lrgf/L
-k|:tfljt sfo{s|d÷Joj;fodf s / s;/L ug vf]lhPsf 5 eGg s'/f pNn]v ug]{_
1.2 laBdfg ef}lts tyf cGo kaf{wf/x?
-k|:tfljt sfo{s|d÷Joj;fo ;DkGg ug{sf nfuL cfj]bs;+u ljBdfg ef}lts, ljlQo / k|fljlws Ifdtf
j0f{g ug]{_
2 lb3{sflng ;f]+r, p2]Zo / dxTj
2.1 lb3{sflng ;f]+r
-k|:tfljt sfo{s|d÷Joj;foaf6 xfl;n ug vf]lhPsf lb3sflng nIf pNn]v ug]{]_
2.2 p2]Zo
-sfo{s|d÷Joj;fon xfl;n ug tfTsflns p2]Zox? pNn]v ug]{_
2.3 dxTj
Joj;fo ;+rfngaf6 xfl;n x'g k|ToIf / ck|ToIf nfe pNn]v ug -:yflgo tyf /fli6«o txdf_
3 sfo{s|d÷Joj;fosf ;+efJotf ljZn]if0f
3.1 Joj;fo of]hgf
3.1.1 pTkfbg ofhgf
-s], stL / s;/L pTkfbg ug of]hgf 5 eGg s'/f pNn]v ug]{_
3.1.2 sRrf kbfysf pknAwtf
-s / stL sRrf kbfy{sf cfj:oQmf k5{ tyf ;f sxf+af6 / s;/L k|fKt ul/G5 eGg s'/f
pNn]v ug _
3.1.3 pTkfbg x'g a:t / kl/df0f
-sfo{s|d÷Joj;fo ;+rfng kz'rft b}lgs ?kdf pTkfbg x'g a:t / ;]jfsf kl/df0f ;d]t pNn]v
ug]{_
3.1.4 k|lawL k|of]usf ;DefJotf
-pTkfbgsf nfuL cfj:os kg k|ljwL, d]lzg/L, pks/0f, hgzlQm / ltgsf pknAwtf
s;/L
;lglZrt ul/G5 eGg s/f pNnv ug_
3.2 ahfl/s/0f of]hgf
-pTkflbt a:t'sf ;Defljt Joj;fo , lals of]hgf, u'0f:t/ Joj:yfkg / k|ltikwf{df sfod
/xg of]hgf pNn]v ug]{_
3.3 Joj:yfkg of]hgf
-Joj:yfkgsf pRr txdf /xg]x?sf gfd, kb, of]Uotf, cg'ej / e"ldsf cfbL ;+lIfKt ?kdf
pNn]v ug_
4 jftfj/l0fdf k|efa ljin]z0f
-k|:tfljt sfo{s|d÷Joj;fon jftfj/0fdf kfg ;sf/fTds jf gsf/fTds k|efjx?sf cf+sng u/L
4.1
 gsf/fTds k|efj go"lgs/0fsf nfuL s s:tf pkfox? cjnDag ul/g 5 eGg pNn]v ug]{_
5 nfeu|fxL ljin]z0f
-k|:tfljt sfo{s|d÷Joj;fosf k|ToIf jf ck|ToIf nfeu|fxLx?sf ;+Vof tyf n}+lus /
5.1
;fdflhs jlu{s/0f ;lxt plgx?n s;/L nfe k|fKt ug]{5g eGg s/f pNn]v ug .
6 nfut nfe ljin]z0f
-s s:tf k"jf{g'dfgx?sf cfwf/df nfut nfe ljin]z0f ul/Psf 5 eGg s'/f pNn]v u/L
lgDg tflnsf adflhd cfDbfgL vrsf cgdfg nufpg_
 ljj/0f k|yd aif{ bf]>f aif{ t]>f]aif{
hDdf s k'lhut vr{
ef}lts lgdf0f d]lzg/L÷pks/0f
s'n k"lhut vr{
v rfn' vr{
pTkfbg ;dfu|L vl/b sd{rf/LnfO
tna e'QmfgL
>lds Hofnf eQmfgL
ef8f, kfgL, lah'nL vr{ dd{t ;Def/ vr lalsljt/0f vr
Jofh e'QmfgL -ærÆ sf Jofh kltzt cg;f/_
s'n rfn' vr
u hDdf vr -s + v_
3 Jofh /lxt cg'bfg
ª cfkmg cfoaf6 a]xfl/g] /sd
r Jofh ltg'{kg]{ /sd
5 cfDbfgL
d"Vo pTkfbg lals
;xfossfoof]hgf
Jofj;flos pTkfbg lals
k]z ug]{sf

gfd

kb

x:tfIf/

ldtL

;+:yfsf 5fk
 cg';"rL $
bkmf %, v08 -v_ ;Fu ;DjlGwt
nfut ;fe]mbf/L ug]{ k|lta4tf kq

>L ========================================== sfof{nosf ldlt

========================== sf ================= df k|sflzt ;"rgf cg';f/
============================= g=kf÷ufpkflnsf ======== jf8{ g+=
======================== uf+p÷6f]n a:g] >L
==================================== n nfut ;fem]bf/Ldf
===================================== sfos|d ;+rfngsf nfuL k]z u/]sf
cfly{s k|:tfj cg';f/ s'n nufgL ? =================== sf ======= k|ltztn] x'g cfpg]
? ================== cIf]kL ============================ a/fa/sf nufgL
cfkmgf] cfGtl/s >f]taf6 a]xf]/L sfo{s|d ;DkGg ug{ k|lta4tf hfx]/ ub{5' .

lgj]bssf
b:tvtM
gfdM
ldltM
 cg';"rL %
bkmf %, v08 -v_ ;Fu ;DjlGwt
;DalGwt lgsfosf l;kmfl/; kq

>L ================================= sfof{nosf ldlt

================================== sf ======================== df
k|sflzt ;"rgf cg';f/ ==================================== g=kf÷uf=kf
========== jf8 g+= ================= uf+p÷6f]n a:g >L
==================================== n] nfut ;fem]bf/Ldf
===================================== sfo{s|d ;+rfngsf] nfuL k]z u/]sf]
ljj/0f ;xL /x]sf] / lgh pQm sfo{s|d ;+rfngsf nfuL pko'Qm ePsfn] lghsf k|:tfj 5gf}6 k|
s[ofdf ;+nUg ul/lbg x'g l;kml/; ul/Psf] Aox]f/f cg'/f]w ub{5' .

l;kmfl/; ug]
{sf] b:tvtM
gfdM
ldltM
 cg';"rL ^
bkmf %, v08 -v_ ;Fu ;DjlGwt
lgj]bgsf 9f+rf
>L
==============
==============
======
ljifoM k|:tfj k]z ul/Psf af/] .
==============
==============
==========

tfFxf sfof{nosf] ldlt=========================== s]f

=================== df k|sflzt ;"rgf cg';f/ d lgj]bsn] tklzn adf]lhdsf] sfo{qmd nfut
;fe]mbf/Ldf ;Grfng ug{ O{R5's eO{ cfjZos sf/jfxLsf nflu of] lgj]bg k]z u/]sf 5' ..
lgj]bssf b:tvtM
ldltM
tklzn

k|:tfjssf gfd / y/M

:yfoL 7]ufgfM
k|:tfljt sfo{qmdsf] gfdM
sfo{qmd ;Grfng x'g] :yfgsf
k"/f 7]ufgfM

;+nUg sfuhftx?sf ;"rLM

s| sfuhftsf ljj/0f ;+nUg ;
=;= +Vof
 cg';"rL &
bkmf ^, v08 -v_ ;Fu
;DjlGwt
k|:tfj d"NofÍg kmf/d
s| d"Nof+sgsf cfwf/x? ef/ -k|ltzt_ k|
=;= fKtfÍ
1 cfj]bs ;DalGw
1.1 ;+:yfsf pd]/ -JolQmsf xsdf ;DalGwt sfdsf cg'ej_ 10
1.1.1 # aif{eGbf 36L 2
1.1.2 # b]vL % aif ;Dd 4
1.1.3 ^ b]vL * aif 6
1.1.4 ( b]vL !! aif 8
1.1.5 !@ aif eGbf a9L 10
1.2 sfo{s|d sfo{Gjog :ynsf ef}lts k"jf{wf/sf cj:yf 15
1.2.1 ;8s ;'ljwf ePsf 2
1.2.2 klSs ;8s ePsf 2

1.2.3 lah'nLsf ;'ljwf ePsf 2

1.2.4 vfg]kfgLsf ;'ljwf ePsf 2
1.2.5 hUufsf :jfldTj cfkmg} ePsf 2
1.2.6 cfkmg} :jfldTjsf ejg, ;jf/L ;fwg, oGqpks/0f ePsf 5
1.3 k|fljlws bIftf÷;DalGwt ljifosf tflnd -;+yfsf xsdf :yfoL 10

sfdbf/x?sf bIftf_
1.3.1 & lbg cjlw ;Ddsf tflnd 2
1.3.2 & b]vL !% lbg] cjlwsf tflnd 4
1.3.3 !^ b]vL #) lbg] cjlwsf tflnd 6
1.3.4 ! dlxgf b]vL # dlxgf cjwLsf tflnd 8
1.3.5 # dlxgf eGbf a9L cjwLsf tflnd 10
1.4 ljlQo Ifdtf 4
1.4.1 ;fe]mbf/Lsf k|lta4tf ;fd]n ePsf 2
1.4.2 cGo lgsfoaf6 klg ;fem]bf/L x'g] k|lta4tf ePsf 2
1.5 k|ToIf nfefljGjt ;+Vof 5
1.5.1 % hgf ;Dd 1
1.5.2 ^ b]vL !) hgf ;Dd 2
1.5.3 !! b]vL !% hgf ;Dd 3
1.5.4 !^ b]vL @) hgf ;Dd 4
1.5.5 @! hgf eGbf a9L 5
1.6 ck|ToIf nfeflGjt ;+Vof 10
1.6.1 %) hgf ;Dd 2
1.6.2 %! b]vL !)) hgf ;Dd 4
1.6.3 !)! b]vL !%) hgf ;Dd 6
1.6.4 !%! b]vL @)) hgf ;Dd 8
1.6.5 @)! hgf eGbf a9L 10
1.7 jftfj/l0fo pko'Qmtf 6
1.7.1 k|:tfljt sfo{s|dsf jftfj/l0fo k|efj cf+sng ul/Psf 3
1.7.2
jftfj/l0fo k|efj Go'lgs/0fsf pkfox? ;fd]n ul/Psf 3
1.8 15
cGo kIfx?
1.8.1 5
ljutdf ;Dkflbt sfd / k|:tfljt sfo{s|d ljr tfnd]n
/x]sf
1.8.2 5
;+:yfsf cjl:ytL / k|:tfljt sfo{s|d ;+rfng :yn larsf
tfbfTDotf
1.8.3 5
yk /f]huf/L >[hgf ;+Vof
1.9 25
l:js[t sfo{ljwLsf cg';f/sf yk cfwf/x?
1.9.1 5
cfj]bs ;+:yfsf lsl;d / ;"rgf d"tfljs ;DalGwt
sfof{nosf k|fyldstf d]n vfg
1.9.2
k|ljlws / cfly{s k|:tfjsf u'0f:t/ 5
1.9.3 5
Jofj;flos sfo{of]hgfsf :ki6tf
1.9.4 5
d'gfkmf / zdljGb'sf cfwf/df pko'Qmtf /
lbuf]kg
1.9.5 5
k]z ePsf ljj/0fx?sf ljZj;lgotf
hDdf 100

gf]6M k|:tfj d'Nof+sg ;ldltn cfj:os 7fg]df sfo{s|dsf k|s[lt cg';f/ aF'bf g+= !=( sf
pkcfwf/x? kl/dfh{g jf yk36 u/L ;DjlGwt sfof{no k|d'v jf6 :jLs[t u/fO nfu ug ;Sg]5 .
cg';"rL *
bkmf %, v08 -u_ ;Fu
;DjlGwt
:ynut k|dfl0fs/0f d"NofÍg kmf/d
s_ ;fdfGo hfgsf/L
!= lhNnfM
@= cfj]bssf gfdM
#= sfo{s|d ;Grfng :ynsf 7]ufgfM
$= k|:tfljt sfo{s|dsf gfdM
%= :ynut k|dfl0fs/0f ldltM
^= :ynut k|dfl0fs/0fdf ;nUg kbflwsf/Lsf ljj/0f
s|=;= gfd kb
v_ cfj]bssf d"NofÍg
s|=;= ljj/0f k|dfl0fs/0fdf k|fKtfÍ
e]l6Psf
cj:yf / ef/
1 30
ef}lts Ifdtf
1.1
sfo{s|d sfof{Gjog :ynsf hUuf jf ejg cfj]bssf
cfkmg} :jfldTjsf 5÷5}g
1.2
k|:tfljt sfo{s|d ;+rfng ug{ k|ofKt hUuf 5÷5}g
1.3
eljiodf lj:tf/sf nfuL hUuf pknAw x'g;Sg ;Defjgf 5÷5}g
1.4
af9L klx/f]n Iflt k'/ofpg ;Sg ;Defjgf 5÷5}g
1.5
sfo{s|d sfof{Gjo :yndf af6f], kfgL, lah'nLsf ;'ljwf 5÷5}g
1.6
ef}uf]lns lx;fan pQm :yfgdf k|:tfljt sfo{s|d ;+rfng
ug pko'Qmf 5÷5}g
2 15
k|fljlws Ifdtf
2.1
k|:tfljt sfo{s|d;+u d]n vfg] s[ofsnfkdf xfn ;+nUgtf 5÷5}g
2.2
cfj:os k|fljlws ;]jf6]jf k|fKt x'g;Sg] cj:yf 5÷5}g
2.3
cfj]bs ;DalGwt ljifosf tflnd÷cg'ej k|fKt 5÷5}g
3 15
ljlQo Ifdtf
3.1
cfj]bsn cfj:os nfut ;fe]mbf/L ug{ ;Sg] cj:yf 5÷5}g
3.2
a}Í df}hbft jf xfn ;+rflnt sf/f]jf/sf art 5÷5}g
3.3
cfj:os /sd ljlQo ;+:yfaf6 >[0f k|fKt ug ;Sg cj:yf 5÷5}g
4 10
jftfj/l0fo pko'Qmtf
4.1
k|:tfljt sfo{s|d sfo{Gjog ubf :yflgo afl;Gbfaf6 lj/f]w
x'g;Sg] mcj:yf 5÷5}g
4.2
k|:tfljt sfo{s|dn jftj/0fdf gsf/fTds c;/ k'Ug;Sg cj:yf
5÷5}g
5 20
cGo kIfx?
5.1
;+:yfut÷Jofj;flos s[oflzntf ;Gtf]ifhgs 5÷5}g
5.2
btf{÷gljs/0f÷s/r'Stf÷cl86 cflb cBfjlws 5÷5}g
5.3
cfj:os sRrfkbfy k|fKt x'g;Sg] cj:yf 5÷5}g
5.4
pTkflbt a:t'sf ;xh ahfl/s/0f x'g;Sg cj:yf 5÷5}g
6 10
:ynut k|dfl0fs/0f 6f]nLsf /fo
6.1
cfj]bs ;+u nfut ;fe]mbf/L ug'{ pko'Qm 5÷5}g
 100
hDdf
gf]6M dfyL pNn]lvt k|To]s a'Fbfsf :ynut k|dfl0fs/0fdf ;sf/fTds cj:yf e]l6P % cÍ / gsf/fTds
cj:yf el6P ) cÍ k|bfg ug]{ .
u_ cfj]bs;+u ljBdfg ejg, ;jf/L ;fwg, 7"nf d]lzg/L / pks/0fx?sf ljj/0f

s| ljj/0f ;+Vof cj:yf

3_ :ynut k|dfl0fs/0fdf e]l6Psf cGo yk ljj/0f eP pNn]v ug

!=
@=
#=
$=
%
ª_ :ynut k|dfl0fs/0f 6f]nLsf /fo
:ynut k|dfl0fs/0fdf e]l6Psf tYox?sf cfwf/df cfj]bs;+u nfut ;fe]mbf/L u/L k|:tfljt sfo{s|d
;+rfng ug pko'Qm x'G5÷x'Fb}g egL /fo k]z ug .

s|=;= gfd x'G5÷x'Fb b:tvt

}g
 cg';"rL (
bkmf &, v08 -s_ ;Fu
;DjlGwt

k"Flhut cg'bfgaf6 ;Grfng ul/g] sfo{s|dsf] låklIfo ;Demf}tf

kq

k|b]z ;/sf/, e"ld Joj:yf s[lif tyf ;xsf/L d+qfno, ========================

sfofnosf cfly{s aif{ =====================
sf l:js[t aflif{s sfo{qmd cg';f/ nfut ;fe]mbf/Ldf
=========================== sfo{s|d ;+rfng ug{ >L
=========================================== sfof{no,
===================== -o;kl5 k|yd kIf elgg]_ / >L=========
============================, ======================== -o;kl5 bf];|
f kIf elgg]_ lar tklzn adf]lhdsf zt{x? kl/kfngf ug u/L låklIfo ;Demf}tf ul/lbof÷lnof .

tklzn

!= k|yd kIfn] ======================= sfo{s|dsf nfuL ljlgof]lht ?

============ dWo] cfjZstf x]l/ % k|ltzt slG6Gh]lG; jfktsf ? ============= s§f
u/L bf]>f] kIfnfO{ ?=============== -cIf]kL==============_ a/fa/sf] cfly{s
cg'bfg÷;fdu|L ;xof]u k|bfg ug]{5 .
@= bf]>f]kIfn] af+sL /sdsf] Joj:yf u/L ==================lhNnf
================ uf=lj=;= ========= g+= j8fsf ================== eGg]
:yfgdf o; cfly{s aif{sf] cGTo ;Dddf sfo{s|d ;DkGg ug'{ kg]{5 .
#= bf]>f]kIfn] k|ydkIf ;dIf k]z u/]sf] l:js[t k|:tfj kq d'tfljssf] l8hfO{g / l:6d]6
cg';f/sf ;Dk'0f{ sfo{x? pRr u'0f:t/ sfod /fvL lgwf{/Lt ;do leq} ;DkGg ug]{5 .
$= sfo{s|d ;+rfngsf nfuL cfj:os lgdf{0f ;DalGw l8hfO{g, O{li6d]6, ;k/lehg, /lg+u ljn,
clGtd ljn / sfo{ ;DkGg k|lta]bg nufotsf ;j} k|fljlws sfo{x? tyf lgdf{0f, vl/b, 9'jfgL, ;
+rfng / hUufsf Joj:yf cfbL bf]>f] kIfn ug]{]5 .
%= bf]>f kIfn ;'?df cfkmgf tkm{sf nufgLaf6 ;DkGg ePsf sfdsf lgodfg';f/sf Eof6 lan,
bflvnf k|ltj]bg, sfo{;DkGg k|ltj]bg / cfj:os cGo sfuhft ;lxt e'QmfgLsf nfuL k|ydkIf
;dIf k]z u/ kz'rft :ynut k|fljlws k|ltj]bgsf cfwf/df dgfl;j 7x/ bf>f]kIfsf aÍvftfdf Psd'i7
e'QmfgL lbg]5 . jf
^= g]kfn ;/sf/af6 dfGotf k|fKt k|fljlwsn] tof/ u/]sf] /lgË ljn tyf sfo{ ;DkGg k|
ltj]bg / :ynut k|fljlws k|ltj]bgsf] cfwf/df dgfl;j 7x/] b'O{ a/fa/ ls:tf jf ;Dk'0f{ sfo{
;DkGg ePdf Ps ls:tfdf ;d]t cg'bfg /sdsf] e'QmfgL a}Ívftf dfkm{t ug]{5 .
&= k|yd kIfn s'g}klg avt ;+rflnt sfo{sf cg'udg÷lgl/If0f u/L ;Demf}tf d'tfljs
sfo{ eP÷gePsf[ x]g]{ / cfj:os ;Nnfx ;'emfj lbg ;Sg]5 .
*= bf]>fkIfn] sfo{s|d ;+rfng :yndf ;j}n b]Vg u/L clgjfo{ ?kn] sfo{s|dsf] gfd, 7]ufgf
tyf ;xof]uL
lgsfosf gfd / cg'bfg /sd pNn]lvt af]8{ /fVg]5 .
(=sfo{s|d ;Grfngsf bf}/fg jf ;DkGg eP kZrftsf ;Grfng, dd{t ;Def/, Joj:yfkg, hf]lvd /
lbuf]kgsf
nfuL ul/g] sfo{x? tyf ck|Toflzt ?kdf >[lht 36gf cflb ;a}] k|sf/sf bfloTj / lhDd]jf/L
bf];|f] kIfsf]
x'g]5 .
!)= bf];|f] kIfn] lgoldt ?kdf slDtdf rf}dfl;s cjlwdf sfo{s|dsf k|utL, pknAwL Pjd\
sf/f]jf/ ;DalGw
ljj/0fx? ;DalGwt sfof{no dfkm{t k|ydkIfnfO{ clgjfo{ ?kdf pknAw u/fpg' kg]{5 .
!!= sfo{qmd ;+rfngsf][ bf}/fg s'g} s'/fdf x]/km]/ jf kl/dfh{g ug'{ k/]df b'j} kIfsf
cfk;L ;xdlt cg';f/
x'g]5 .
!@= ;Demf}tfdf pNn]v x'g 5'6]sf ljifosf] xsdf k|rlnt sfg'g / b'j} kIfsf cfk;L ;xdlt cg';f/
x'g]5 .
!#= låklIfo ;Demf}tf d'tfljssf sfd ge /ds b'?kof]u x'g ;Sg b]v]df kyd kIfn Ps k6ssf
nfuL ;r]t
u/fpg / To;f ubf klg ;'wf/ gb]lvP Ps klIfo ?kdf ;Demf}tf e+u ug / lxgfldgf eP
a/fa/sf /sd
bf]>f] kIfjf6 ;/sf/L afsL ;/x c;'n pk/sf k|s[of cuf8L a9fpg ;Sg]5 .
bf];|f kIfsf tkm{jf6 k|yd kIfsf tkm{jf6
x:tfIf/ x:tfIf/
gfdM gfdM
kbM kbM
sfof{noM sfof{noM
sfof{nosf 5fkM sfof{nosf 5fkM
/f]xj/
 x:tfIf/ x:tfIf/
gfdM gfdM
kbM kbM
sfof{noM sfof{noM
sfof{nosf 5fkM sfof{nosf 5fk

Olt ;Djt =========== ;fn ============= dlxgf ========= ut] /f]h ======== z'ed
.
gf]6M låklIfo ;Demf}tfdf cfj:oQmf d'tfljssf cGo ;fGble{s a'+bfx? yk ug{ ;lsg]5 .
 cg';"rL !)M
bkmf ^, v08 -ª_ ;Fu
;DjlGwt
kz' ljsf; sfo{bndf /xg] kbflwsf/Lx?

k|d'v, lhNnf kz' ;]jf sfof{no ;+of]hs

sfo{qmd clws[t, lh=lj=;=;b:o ;b:o
clws[t k|ltlglw, lhNnf s[lif ljsf; sfof{no ;b:o
clws[t k|ltlglw, lhNnf jg sfof{no ;b:o
k|d'v, dlxnf tyf afnaflnsf sfof{no ;b:o
k|d'v, l8lehg ;xsf/L sfof{no -sfof{no /x]sf lhNnfsf nflu dfq_ ;b:o
cWoIf, lhNnf b'Uw pTkfbs ;xsf/L ;+3 ;b:o
k|ltlglw, g]kfn 8]/L ;+3 ;b:o
kz''kfngdf nufgL ug]{ a}sx?dWo]af6 ! hgf k|ltlglw ;b:o
lh=k=;]=sf k|d'vn] tf]s]sf] clws[t ;b:o–;lrj

;/f]sf/jfnfdWo]af6 a9Ldf tLg hgfnfO cfdlGqt ;b:osf] ?kdf /fVg ;lsg 5 .

 cg';"rL !!
bkmf !), v08 -u_ ;Fu ;DjlGwt
kz' awzfnfsf] :j?k
 cg';'rL !@
df;'k;nsf] :j?k