@)&&

.!).@(
Dfxf]bo,
k|f=8f= ofbj s'df/ b]j e§ ;b:o
8f= ;Gb's ?Ot ;b:o
>L lul//fh 1jfnL ;b:o pBf]u afl0fHo tyf cfk"lt{ dGqfno
>L slkn k|;fb ;'j]bL ;b:o cy{ dGqfno
>L kfg axfb'/ If]qL ;b:o :jf:Yo dGqfno
>L lji0f' k|;fb kf08]o ;b:o
>L s]z/ s'df/L bfxfn ;b:o
o; lnld6]8sf] ^%@ cf}+ ;+rfns ;ldltsf] a}+7s oxL @)&&.!).@( ut] ;+rfns
;ldltsf cWoIf >L o1/fh sf]O/fnf Ho"sf] cWoIftfdf ck/fGx % M )) ah]
lnld6]8sf] sfof{no aa/dxn, sf7df08f}+df lgDg ljifodf 5nkmnsf nflu a:g]
ePsf] x'Fbf pkl:yltsf] nflu cfb]z cg';f/ cg'/f]w ub{5' .
a}+7ssf] ljifo ;"rL M
!= n]vf kl/If0f k|ltj]bg af/] .
@= ljljw .
af]wfy{ M
>L o1/fh sf]O/fnf >L df]xDdb ;lkmpNnfx
>Ldfg\ cWoIf Ho" ,;+rfns ;ldlt g]kfn cf}iflw lnld6]8 dxfk|aGws
k|:tfj g+ M @%%% a]}7s g+ M ^%@ ldlt M
@)&&.!).@(

ljifo M n]vf kl/If0f k|ltj]bg af/] .

cf=j= @)&^.)&& sf] clGtd n]vfk/LIf0f ug{ dxfn]vf k/LIfs sfof{noaf6
lgo'Qm rf6{8 Psfp06]06 /fhg kf}8]nn] lnld6]8sf] cf=j=@)&^.)&& sf]
n]vf kl/If0f ;DkGg u/L tof/ kf/]sf] n]vf kl/If0f k|ltj]bg / cf=j=@)&^.)&&
sf] gfkmf gf]S;fg tyf jf;nft lx;fasf ;DaGwdf ;+rfns ;ldltaf6 ul7t n]vf
kl/If0f ;ldltaf6 k|ltlqmof ;lxtsf] k|ltj]bg dfly 5nkmn u/L ;+nUg k|ltpQ/
;lxtsf] k|ltj]bg tof/ kf/L :jLs[tsf] nflu ;+rfns ;ldltdf k]z x'g cfPsf]n] n]vf
kl/If0f ;ldltaf6 k|:t't k|ltpQ/ ;lxtsf] k|ltj]bg dfly 5nkmn tyf cfufdL cf=j
b]lv g]kfn n]vfdfg ( NAS/NFRS) cg';f/ ljlQo ljj/0f tof/ ug'{ kg]{ x'Fbf,
g]kfn n]vfdfg adf]lhd ljlQo ljj/0f tof/ ug{ / Tax Audit u/fpg ;DalGwt
If]qsf] lj1 lgo'Qm ug{ ;+rfns ;ldltdf l;kmfl/; ug]{ egL ;ldltaf6 k]z x'g
cfPsf] k|:tfa :jLs[ltsf] nflu k]z ul/Psf] 5 .

Joj:yfkgsf] /fo M
n]vf k/LIf0f ;ldltsf] k|ltlqmof ;lxtsf] k|ltj]bg tyf gfkmf gf]S;fg tyf jf;nft
ljj/0f :jLs[t ug{ dgfl;a b]lvG5 .

x'g' kg]{ lg0f{o M

n]vf kl/Ifs >L /fhg kf}8]n 4f/f tof/ ul/Psf] cf=j=@)&^.)&& sf] n]vf
kl/If0f k|ltj]bg ;DaGwdf n]vf kl/If0f ;ldltdf Jofks 5nkmn eO{ n]vf
kl/Ifsn] cf}NofPsf ljifosf ;DaGwdf k|ltpQ/ hjfkm ;lxt k]z x'g cfPsf]
x'Fbf df3 d;fGt leq dxfn]vf kl/Ifssf] sfof{nodf k]z ug'{ kg]{ ;do
l;dfnfO{ ;d]t Wofgdf /fVb} ,

 n]vfk/LIfs rf6{8 Psfp06]06 /fhg kf}8]nn] tof/ u/]sf] g]kfn cf}iflw

lnld6]8sf] cf=j= @)&^.)&& sf] n]vf k/LIf0f k|ltj]bg / gfkmf
gf]S;fg tyf jf;nft lx;fasf ;DaGwdf n]vf k/LIf0f ;ldlt4f/f
n]vfk/LIfssf] k|ltj]bg pk/ tof/ kf/]sf] k|ltlqmof, gfkmf gf]S;fg tyf
jf;nft ljj/0f :jLs[t ul/of] . ;fy} pQm k|ltj]bg n]vfk/LIfs dfkm{t
dxfn]vfk/LIfssf] sfof{nodf k7fpg] lg0f{o eof] .
 n]vf kl/If0f ;ldltsf] l;kmfl/; cg';f/ g} x'g] u/L cfufdL cf=j b]lv
g]kfn n]vfdfg ( NAS/NFRS) cg';f/ ljlQo ljj/0f tof/ ug{ tyf Tax
Audit u/fpg ;DalGwt If]qsf] lj1 lgo'Qm ug{ :jLs[lt lbg] lg0f{o
eof] .
k|:tfj g+ M @%%^ a]}7s g+ M ^%@ ldlt M
@)&&.!).@(

ljifo M ljljw .