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v ljutdf s/ nfUg] cfo cfh{g u/]sf] JolQmn] ;Djt\ @)&& kmfu'g d;fGt;Dd :yfoL
n]vf gDa/ lnO{ s/sf] bfo/fdf cfPdf nfUg] z'Ns tyf Aofh ldGxf x'g]5 .
v cfo ljj/0f tyf d"No clej[l4 s/ ljj/0f ga'emfPsf JolQmn] ljj/0f ;f] ljj/0f
cg';f/ nfUg] s/ / tf]lsPsf] Aofh ;Djt\ @)&& kmfu'g d;fGtleq a'emfPdf ;f]df
nfUg] yk b:t'/, z'Ns, Aofh tyf hl/jfgf ldGxf x'g]5 .
v vfg]kfgL tyf ;/;kmfO{ pkef]Qmf ;+:yfnfO{ nfUg] s/, z'Ns tyf Aofh ldGxf
x'g]5 .
v cfos/ P]g, @)#! tyf d"No clej[l4 s/ P]g, @)%@ n] k|lt:yfkg u/]sf P]g adf]lhd
;Djt\ @)^) ;fn c;f/ d;fGt;Dd nut sfod eO{ c;'n x'g g;s]sf aSof}tf
s/dWo] k|lt nut krf; xhf/ ?k}ofF;Ddsf] aSof}tf s/ / ;f]df nfu]sf] Aofh ldGxf
ul/Psf] 5 .
v ;Djt\ @)&% c;f/ d;fGtleq ePsf] s/ lgwf{/0f pk/ lrQ ga'emfO{ cfGtl/s /fh:j
ljefudf k|zf;sLo k'g/fjnf]sg tyf /fh:j Gofoflws/0fdf k'g/fj]bgdf uO{ ljr/flwg
/x]sf] d'2f lkmtf{ lnO{ s/ lgwf{/0faf6 sfod ePsf] s/ / ;f]df nfu]sf] Aofh ;Djt\
@)&& kmfu'g d;fGtleq a'emfPdf ;f]df nfu]sf] z'Ns, yk b:t'/ tyf hl/jfgf ldGxf
lbOg]5 .
v sf]le8!( sf] ;+qmd0faf6 k|efljt sf/f]af/df s/ 5'6 ;x'lnot :j¿k lgDg
s/bftfx¿nfO{ cfly{s jif{ @)&^.&& df nfUg] s/df b]xfo adf]lhd 5'6 k|bfg ul/Psf]5M
v 8]= ! cfo ljj/0f a'emfpg]nfO{ &% k|ltzt,
v 8]= @ cfo ljj/0f a'emfpg]nfO{ %) k|ltzt,
v ?=! s/f]8 ;Ddsf] 8]=# cfo ljj/0f a'emfpg]nfO{ @% k|ltzt,
v ?=! s/f] 8 eGbf dflysf] 8] = # cfo ljj/0f a' e mfpg] xf] 6 n 6« f en 6« ] l sË
v oftfoft jf xjfO{ ;] j fsf] sf/f] a f/ ug] { s/bftfnfO{ @) k| l tzt .
s'g} JolQmn] cfly{s jif{ @)&^.&& df g]kfn ;/sf/ k|b]z jf :yfgLo txn] :yfkgf
u/]sf] sf]/f]gf ;+qmd0f /f]syfd lgoGq0f tyf pkrf/ sf]ifdf of]ubfg u/]sf] /sd pQm
jif{sf] s/ of]Uo cfo u0fgf ubf{ vr{ s§L ug{ kfpg] 5 .
v s'g} klg of]ubfgstf{n] :jLs[t cjsfz sf]ifdf hDdf u/]sf] /sd ;Djt\ @)&& r}q
d;fGtleq ;fdflhs ;'/Iff sf]ifdf x:tfGt/0f u/]df To;/L x:tfGt/0f ul/Psf] /sddf
cjsfz e'QmfgL afkt s/ s§L ug{'kg]{ 5}g .
clu|d s/ s§L tyf clu|d s/ c;'nL
;DaGwL Joj:yf
g]kfn ;/sf/
cy{ dGqfno
cfGtl/s /fh:j ljefu
nflhDkf6, sf7df8f}+
@)&& ebf}
भू�मका
नेपालको आधु�नक कर �णाल�को रपमा अन्तरार्��य कर कानुनको मुल्य मान्यता अनुरुप
ऐन, २०५८ कायार्न्वय न ग�रएको कब दुई दशक पूरा भइसकेको छ । स्यंकर �नधार्रण
�णाल�मा आधा�रत आयकर ऐन, २०५८ को व्यवस्था कायार्न्वयन सरल, सहज कायर्�व�ध र
���याबाट स्वेिच्छक कर सहभा�गता बढा ,करदातालाई कर िशक्षा �दान गन� नी�कायार्न्वय
गनर् थप सहज बनाउनआयकर ऐनमा भएको भु�ानीमा कर क�ी गन� र अ��म कर असुल� गन�
�वषयमा सरल रपमा जानकार� �वाह गनर् यो पुिस्तकतयार पा�रएको छ । यस पुिस्तकाले आय
आजर्न भएकै बखत कर क�ी गदार् कुन शीषहरमा के क�त दरले कर क�ी गन�, कर क�ी
गरे को कर के कसर� क�हले दािखला गनुर्पन� साथै अ��म कर असुल� गनुर्पन� �वषयमा करदात
तथा सवर्साधारणलाई जानकार� गराउनेअपेक् ग�रएको छ ।
यो पुिस्तका तयार गनर् संयोजनकार� �मका �नवार्ह गनुर् हुने उपमहा�नद�शर �ी गजेन्� कुमार
ठाकुर ,�ी मुि� �साद पाण्ड र �ी िशवादे वी दाहाललाई हा�दर्क धन्यवाद �दन चाहन्छु । �स्
पुिस्का तयार गनर लगनिशल भई अहोरा� ख�टनु भएका यस �वभागका नी�त �व�ेषण शाखाका
�नद� शक �ी पदम कुमार �े �, शाखा अ�धकृत�य �ी युवराज बस्नेत र �ी रुपेश जंग थापा मग
धन्यवादका पा� हुनु हुन्छ
यस पुिस्तकाले सरकार� �नकाय तथा भु�ानी गन� कायर्मा संलग्न अ�धकारलाई भु�ानीमा
ँ ीगत लाभमा अ��म कर असुल� गन� सम्बन्धमा हुने ���वधाको समाधा
अ��म कर क�ी गन� र पुज
गनुर्कासाथै स्वेिच्छक कर सहभा�गतसमेत अ�भवृ�� गनर् थप म�त पुग्ने आशा �लएको छु
1. 1. पृ�भूमी 1
11. 2.9 अिन्तम रूपमा क�ी नहुने करको �मलान सु�वधा र समावे ३३
30. अनुसूची-1 ५२
!= k[i7e"ld
cfo cfh{g;Fu} s/ ltg]{ cjwf/0ff (Pay As You Earn (PAYE) nfO{ cjnDag ub}{ cfos/ P]g, @)%* n]
kl/R5]b !& df s'g} JolQmn] k|fKt u/]sf] s/ nfUg] cfo jf e'QmfgLdf s/ s§L ug'{kg]{ Joj:yf u/]sf]] 5 .
s/ nfUg] sf/f]af/ ug]{ JolQmnfO{{ cfos/sf] bfo/fdf Nofpg Pjd\ lgoldt ¿kn] s/ ;+sng ug]{ p2]Zon]
e'QmfgL s} ;dodf cyf{t ;|f]tdf g} s/ s§L x'g] k|fjwfgnfO{{ e'QmfgL -;|f]t_ df s/ s§L (Tax Deduction
at Source, TDS_ elgG5 . e'QmfgL ubf{ nfUg] s/ /sd e'QmfgL k|fKt ug]{af6 s§f ug]{ x'Fbf o;nfO{{
Withholding Tax ;d]t elgG5 . To;}u/L sf/f]af/ xF'bfsf avt g} sf/f]af/ tyf nfedf clu|d ?kdf s/
c;'nL ug]{ k4ltnfO{ clu|d s/ c;'nL (Tax Collection at Source, TCS_ elgG5 . sdf]l86L km\o'r/ dfs]{6
cGtu{t Jofkf/ ug]{ JolQmaf6 ;f] Joj;foaf6 k|fKt ug]{ nfe, lwtf]kqsf] vl/b laqmLsf] sf/f]af/af6 k|fKt
nfe, hUuf jf lghL ejg lgM;u{ afkt ePsf] k'FhLut nfe, hUuf jf ejgsf] lgM;u{ ePsf] d"Nodf /
Jofkfl/s k|of]hgsf] nflu k}7f/L x'g] s]xL s[lifhGo / kz'hGo j:t' k}7f/L x'Fbf eG;f/ laGb'd} clu|d s/
c;'nL ug'{kg]{ Joj:yf /x]sf] 5 . clu|d s/ s§L ug]{ tyf clu|d s/ c;'nL ug]{ bfloTj ePsf] JolQmn] s/
sfg'gn] tf]s]sf] e'QmfgLdf s/ s§L ug'{kg]{ / nfe tyf sf/f]af/df clu|d s/ c;'nL ug'{kg]{ Joj:yfsf
;DaGwdf hfgsf/L lbg] p2]Zon] of] k'l:tsf tof/ ul/Psf]] 5 .
@= e'QmfgLdf s/ s§L / clu|d s/ s§L (Withholding Tax/Tax Deduction at
Source)
s'g} klg s/ nfUg] sf/f]af/sf] e'QmfgL ubf{ s} ;dodf s/ s§L ug]{ k|fjwfgnfO{ e'QmfgLdf s/ s§L jf
clu|d s/ s§L elgG5 . cfos/ P]g, @)%* sf] kl/R5]b !& df e'QmfgLdf s/ s§L ;DaGwL Joj:yf
5 . e'QmfgLdf s/ s§L eGgfn] s'g} klg JolQmn] cfo jif{df u/]sf] cfonfO{{ P]gsf] kl/R5]b !& cGtu{t
plNnlvt bkmfdf pNn]v ul/Psf e'QmfgLsf lsl;ddf e'QmfgL ubf{ s} cj:yfdf tf]lsPsf] b/n] s/
s§f u/L afFsL /sd e'QmfgL ul/g] k|0ffnLnfO{{ e'QmfgLdf s/ s§L (Withholding Tax) elgG5 . vf;u/L
o:tf] k|0ffnL nufgLaf6 ePsf] cfo, nfef+z, /f]huf/Lsf] cfo, ;]jf z'Ns, 7]Ssf k§f (Contract) cflbdf
ul/g] e'QmfgLdf To:tf] e'QmfgL x'Fbfsf cj:yfdf g} clu|d s/ s§f u/L afFsL /sd e'QmfgL ul/G5 .
o; k|0ffnLn] ubf{ ;/sf/nfO{{ clu|ddf /fh:j ;+sng klg x'g] / s/sf] bfo/fdf a9L s/bftf klg
;d]l6g'sf ;fy} ;/sf/ tyf s/bftf b'j}sf] s/ ;+sng nfut (Compliance Cost) klg Go"g x'g
hfG5 . ljz]if u/L c;+ul7t If]q, 5l/Psf / ;fgf e'QmfgL Pj+ lgis[o cfo x'g] k|fs[lts JolQm (Hard
to Tax Group) sf] cfodf s/ nufpg] p2]Zon] ;d]t o:tf] k|aGw ul/Psf] xf] .
1
kfpg] JolQm clu|d s/ s§L x'g] JolQm (Withholdee) ePsfn] e'QmfgLsf] k|fks afl;Gbf jf u}/
afl;Gbf hf];'s} JolQm x'g ;Qm5 .
cfos/ P]g, @)%* n] ljleGg e'QmfgLdf clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ Joj:yf u/]sf]5 .
o;/L clu|d s/ s§L u/]/ dfq e'QmfgL ug'{kg]{ /sd e'QmfgL ubf{ P]gdf tf]s]sf] b/ cg';f/ x'g] /sd
s§f u/L afFsL /sd dfq ;f] JolQmnfO{{ e'QmfgL ug'{kg]{ x'G5 . o:tf] s/ s§L ug'{kg]{ bfloTj ePsf]
JolQmnfO{{ clu|d s/ s§L ug]{ JolQm elgG5 .
pbfx/0fsf] nflu s'g} afl;Gbf /f]huf/bftfn] cfkm\gf] sd{rf/LnfO{{ kfl/>lds e'QmfgL ubf{ e'QmfgLdf s/
s§f u/L e'QmfgL ug'{kg]{ bfloTj ePsf] cj:yf /x]5 eg] o:tf /f]huf/bftfnfO{{ clu|d s/ s§L ug]{ JolQm
elgG5 . To:t}, s'g} sDkgLn] s'g} k/fdz{bftfnfO{{ s'g} sfd nufP afkt s/ s§L u/]/ ;]jf z'Ns
e'QmfgL ub{5 eg] To;/L s/ s§L u/]/ ;]jf z'Ns e'QmfgL ug]{ JolQmnfO{{ clu|d s/ s§L ug]{ JolQm
dflgG5 . ;dli6ut ¿kdf tn plNnlvt JolQmnfO{{ clu|d s/ s§L ug]{ JolQmsf] ¿kdf lnOG5 .
qm=;+= e'QmfgL -cfo_ sf] lsl;d clu|d s/ s§L ug]{ JolQm P]gsf] bkmf
! g]kfndf ;|f]t ePsf] /f]huf/Laf6 s'g} kfl/>lds e'QmfgL ug]{ *&-!_
sd{rf/L jf sfdbf/n] k|fKt u/]sf] afl;Gbf /f]huf/bftf
kfl/>lds
@ g]kfndf ;|f]t ePsf] Aofh, k|fs[lts e'QmfgL ug]{ afl;Gbf JolQm **-!_
;|f]t, ef8f, /f]oN6L, ;]jf z'Ns, sldzg
jf laqmL af]g; / cjsfz e'QmfgL
# 7]Ssf jf s/f/ afkt krf; xhf/ e'QmfgL ug]{ afl;Gbf JolQm *(-!_
?k}ofFeGbf a9Lsf] /sd e'QmfgL
$ cfsl:ds nfe afktsf] /sdsf] e'QmfgL e'QmfgL lbg] JolQm **s=-!_
clu|d s/ s§L ug]{ JolQm v'nfpg] pbfx/0f tn k|:t't ul/Psf] 5 .
pbfx/0f @=!M dfgf}+, g]kfn /fi6« a}+sdf gf]6 hnfg ug]{ sfo{df ul7t ;ldltdf g]kfn ;/sf/sf]
tkm{af6 lhNnf sf]if tyf n]vf lgoGqs sfof{nosf k|ltlglw /xg] Joj:yf /x]5 . pQm ;ldltsf]
a}7sdf pkl:yt eP afkt a}7s eQf ?=@%).– sf] Joj:yf /x]5 . ;f]xL Joj:yf adf]lhd
>LdtL ;'gogf :jfF/nfO{{ pQm ;ldltdf pkl:yt eP afkt g]kfn /fi6« a}+saf6 k|fKt x'g] a}7s
eQf e'QmfgL ?=@%).– df P]gsf] bkmf ** cg';f/ !% k|ltztsf b/n] clu|d s/ s§f u/L afFsL
/sd ?=@!@.%) lghnfO{{ e'QmfgL ug'{kg]{ x'G5 . o; sfo{df g]kfn /fi6« a}+snfO{{ clu|d s/ s§L
ug]{ JolQm elgG5 .
P]gsf] bkmf @ sf] v08 -0f_ df s/ s§L x'g] JolQmnfO{{ lgDgfg';f/ kl/eflift ul/Psf] 5 M
æs/ s§L x'g] JolQmÆ eGgfn] /f]huf/L, nufgL k|ltkmn, ;]jf z'Ns tyf 7]Ssf jf s/f/ ;d]tsf]
e'QmfgL ubf{ kl/R5]b–!& adf]lhd s/ s§L u/L e'QmfgL k|fKt ug]{ jf e'QmfgL k|fKt ug]{ clwsf/
ePsf] JolQm ;Demg' k5{ .
2
s/ s§L x'g] JolQm eGgfn] e'QmfgL k|fKt ubf{ ;|f]tdf s/ s§f eO{ e'QmfgL k|fKt ug]{ JolQmnfO{{
hgfpF5 . s/ s§L x'g] JolQm afl;Gbf jf u}/ afl;Gbf hf];'s} x'g ;Qm5 t/ cj:yf cg';f/ s/
s§Lsf] b/ eg] km/s x'g ;Qm5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=@M dfly pbfx/0f @=! df pNn]v ul/Psf] pbfx/0fdf clu|d s/ s§f u/L afFsL
x'g cfpg] ?=@!@.%) k|fKt ug]{ >LdtL ;'gogf :jfF/nfO{{ clu|d s/ s§L x'g] JolQm elgG5 .
@=@ /f]huf/bftfaf6 s/ s§L M
cfos/ P]g, @)%* sf] bkmf *& df /f]huf/bftfaf6 /f]huf/Lsf] cfo e'QmfgLdf s/ s§L ;DaGwdf
lgDgfg';f/sf] Joj:yf ul/Psf] 5 M
-!_ k|To]s afl;Gbf /f]huf/bftfn] /f]huf/Laf6 s'g} sd{rf/L jf sfdbf/n] k|fKt u/]sf]
cfosf] u0fgf ubf{ ;dfj]z ul/g] g]kfndf ;|f]t ePsf] s'g} /sd e'QmfgL ubf{ cg';"rL
–! adf]lhdsf] b/n] x'g] s/ s§L ug'{ kg]{5 .
-@_ pkbkmf -!_ adf]lhd s/ s§L ug'{kg]{ /f]huf/bftfsf] bfloTj b]xfosf] sf/0fn] 36\g] jf
;dfKt x'g] 5}g M–
-s_ /f]huf/bftfn] plNnlvt e'QmfgLaf6 cGo s'g} /sd s§L ug]{ jf /f]Ssf /fVg] jf
36fpg] clwsf/ jf st{Jo ePsf]df, jf
-v_ cGo k|rlnt sfg'g adf]lhd sd{rf/L jf sfdbf/sf] /f]huf/Laf6 ePsf] cfo
36fpg gkfpg] ePsf]df .
P]gsf] bkmf * cg';f/ ;dfj]z ul/g] /f]huf/Lsf] cfodf 5'6 tyf ;'ljwf 36fO{ x'g cfpg] s/ of]Uo
cfodf P]gsf] cg';"rL–! df pNn]v ul/Psf] s/sf] b/ cg';f/ x'g cfpg] s/ bfloTjdf /f]huf/bftfn]
e'Qmfg u/]sf] cf}iflw pkrf/ afktsf] s/ ldnfg (Medical Tax Credit) u/L ;s]kl5sf] v'b s/
/sdnfO{{ bfdf;fxLn] dfl;s ¿kdf lghsf] kfl/>ldsaf6 s§f u/L ;DalGwt /fh:j sfof{nodf k|To]s
dlxgf ;dfKt ePsf] @% ut]leq a'emfpg' kb{5 . o;/L /f]huf/Laf6 ePsf] cfosf] s/ bfloTj olsg
u/L s/ s§f ug]{ bfloTj o; P]gn] /f]huf/bftfnfO{{ tf]s]sf] 5 . o;/L s/ bfloTj olsg ug]{ k|of]hgsf]
nflu /f]huf/bftfn] kfl/>lds e'QmfgLaf6 cGo s'g} /sd -h:t}, k]ZsL afkt s§f ug'{kg]{ /sd_ 36fpg
kfpg] clwsf/ eP tfklg /f]huf/bftfsf] /f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'b}g . o;sf]
cnfjf of] P]g afx]s cGo k|rlnt sfg'g adf]lhd /f]huf/Lsf] cfo 36fpg gkfpg] egL tf]lsPsf] eP
tfklg /f]huf/bftfsf] /f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'g] 5}g . ;f] Joj:yf tnsf]
pbfx/0faf6 :ki6 ul/Psf] 5 .
pbfx/0f @=# M dfgf}+, cfly{s jif{ @)&^.&& df g]kfn ;]jf a}+s ln=sf] Ps sd{rf/Lsf]
dfl;s kfl/>lds ?=%),))).– /x]5 . ;f] a}+sn] lghsf] dfl;s e'QmfgLdf lgodfg';f/
?=$,%)).– s/ s§f ug'{kg]{ /x]5 . cfiff9 @)&& sf] kfl/>ldsaf6 a}+sn] lghn] lnPsf]
k]ZsL afkt ?=$*,))).– s§f ug'{kg]{ /x]5 . cyf{t ;f] dlxgf lghn] ?=@,))).– dfq gub
e'QmfgL k|fKt ug{ ;Sg] /x]5g\ . o; cj:yfdf lghsf] kfl/>lds e'QmfgLaf6 a}+sn] k]ZsL
afkt ?=$*,))).– s§f ug{ ;Sg] eP tfklg s/ s§L ug'{kg]{ bfloTjaf6 ;f] a}+s pGd'Qm
x'g ;Sb}g . o;/L k]ZsL /sd s§f ug'{ cufl8 lgodfg';f/ x'g cfpg] s/ ?=$,%)).– s§f
3
u/L ;f] /sd ;DalGwt sfof{nodf bflvnf ug'{kg]{ x'G5 .
pbfx/0f @=$M dfgf}+, g]kfn ;]jf a}+s ln=n] k|d'v sfo{sf/L clws[tnfO{{ lghsf] kfl/>ldsdf
s/ gsf6L Psd'i6 ¿kn] e'QmfgL ug]{ zt{df cfly{s jif{ @)&^.&& sf] nflu jflif{s
?=$),)),))).– kfl/>lds kfpg] u/L lgo'Qm u/]sf] /x]5 . ;]jfsf] zt{ adf]lhd a}+sn]
lghnfO{{ kfl/>lds e'QmfgL ubf{ ;|f]tdf s/ s§f ug{ g;Sg] eP tfklg ;f] a}+sn] k|d'v
sfo{sf/L clws[tsf] /f]huf/Lsf] cfodf s/ s§L ug]{ bfloTj ;dfKt x'g] 5}g / ;f] a}+sn]
lghnfO{{ e'Qmfg ug]{ kfl/>ldsdf -lghsf] x}l;ot k|fs[lts JolQmsf] ¿kdf dflgg] u/L
5gf}6 ug]{ bDktL dfGbf_ lgDgfg';f/ lghsf] tkm{af6 a}+sn] lt/]sf] s/nfO{{ ;d]t cfo dfgL
s'n kfl/>lds (Backward Calculation of Gross Salary) u0fgf u/L ;f] adf]lhd x'g
cfpg] ?=!&,(^,)(#.– s/ s§L u/L bflvnf ug'{ kb{5 .
s'n /f]huf/Lsf] cfo ?= 57,96,093.–
?=$,%),))).–;Dd 4,50,000.– 1% n] 4,500.–
-bDktL_
To;kl5sf] klxnf] ?= 1,00,000.– 10% n] 10,000.–
To;kl5sf] @ nfv;Dd ?= 2,00,000.– 20% n] 40,000.–
To;kl5sf] @) nfv;Dd ?= 12,50,000.– 30% n] 3,75,000.–
afFsL ?= 37,96,093.– 36% n] 13,66,593.–
s'n s/ /sd ?= 17,96,093.–
s/ kl5sf] kfl/>lds /sd ?= 40,00,000.–
# P]gsf] cg';"rL–! sf] bkmf !-@_-ª_ cg';f/ @) nfv ?k}ofFeGbf a9L s/ of]Uo cfo x'g]
JolQmn] a9L ePhltsf] /sddf #) k|ltzt s/ / ;f]df @) k|ltztn] cltl/Qm s/ nfUg]
Joj:yf eP cg'¿k ;f] a9L ePhltsf] /sddf s/sf] u0fgf #^ k|ltztn] ul/Psf] .
o;/L s/ bfloTj k5fl8sf] kfl/>lds lgwf{/0f ubf{ lghnfO{{ lbg'kg]{ hDdf kfl/>lds a/fa/sf]
/sd cfpg] u/L s'n kfl/>ldsdf cfjZos s/ bfloTj ;d]t ;dfof]hg ug'{kb{5 .
5
@= /f]huf/Lsf] cfo cfh{g ug]{ JolQmsf] /f]huf/Lsf] cfoafx]s lgj[Qe/0f cfo ;d]t
ePdf, /f]huf/Lsf] cfosf ;fy} Joj;fo jf nufgL jf b'j}sf] cfo ePdf, Ps k6sdf
Ps eGbf a9L /f]huf/bftf ePdf, u}/ afl;Gbf /f]huf/bftfaf6 cfo k|fKt ug]{ ePdf,
P]gsf] bkmf !@ adf]lhdsf] rGbf vr{ 5'6 bfaL ug]{ ePdf jf /f]huf/bftfn] hDdf
ul/lbPsf] cjsfz of]ubfg afx]s yk cjsfz of]ubfg afkt 5'6 bfaL ug{ k/]df
;DalGwt sfof{no ;dIf cfo ljj/0f bflvnf ug'{ kb{5 . ;f] Joj:yf tnsf]
pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=%M dfgf}, b]j]z v8\sf eGg] Psn JolQm World and Nepal eGg] Ps
;+:yfdf ^ dlxgfsf] Contract df @)&^ efb| ! b]lv @)&^ df3 d;fGt;Dd sfo{/t
/x]5g\ . pQm ;+:yfn] ;f] cjlwdf lgDgfg';f/sf] e'QmfgL u/]sf] /x]5 .
tna dfl;s ?=!,)),))).–
lghnfO{{ sfof{no tyf JolQmut k|of]hgsf] nflu Ps 8«fOe/;lxtsf] sf/ pknAw
u/fPsf] /x]5 .
;f] ;+:yfn] e'QmfgL u/]sf] /sddf lgodfg';f/n] dfl;s ¿kdf s/ s§f u/L
;DalGwt /fh:j sfof{nodf a'emfpg' kg]{5 .
ljj/0f /sd ?=
Tfna 6,00,000.–
uf8L ;'ljwf 3,000.–
/f]huf/Lsf] lgwf{/0f of]Uo cfo 6,03,000.–
5'6 /sd -
s/ of]Uo cfo 6,03,000.–
s/sf] u0fgf
?= $,)),))) df !Ü n] 4,000.–
?= !,)),))) df !)Ü n] 10,000.–
afFsL ?= !,)#,))) df @)Ü n] 20,600.–
hDdf s/ bfloTj 34,600.–
k|lt dlxgf s/ bfloTj -#$,600/6) 5,766.–
;f] ;+:yfn] lghsf] dfl;s tnaaf6 ?=%,&^^.– s/ s§f u/L csf]{ dlxgfsf] @%
ut]leq ;DalGwt /fh:j sfof{nodf a'emfpg' kb{5 .
pbfx/0f @=^M dfgf}, efO{ /fhf eGg] JolQm s'g} Ps jfl0fHo a}+sdf k|aGwssf] ¿kdf sfo{
ub}{ cfPsf /x]5g\ . lghn] cf=j=@)&^.&& df lgDgfg';f/sf] cfo /f]huf/bftfaf6 k|fKt
u/]sf /x]5g\ .
tna dfl;s ?=!,^),))).–
bz} vr{ ?=!,^),))).–
z}lIfs eQf ?=%,))).– k|lt dlxgf
dxFuL eQf ?=%,))).– k|lt dlxgf
6
af]g; ?=@,)),))).–
lghnfO{{ sfof{no tyf JolQmut k|of]hgsf] nflu Ps 8«fOe/;lxtsf] sf/ pknAw
u/fPsf] /x]5 .
8«fOe/sf] dfl;s tna tyf eQf ?=@),))).– a}+sn] g} e'QmfgL ubf]{ /x]5 .
pQm d'Vo k|aGwssf] uf8Lsf] nflu dfl;s k]6«f]n vr{ ;/b/ ?=@),))).– nfUbf]
/x]5 / ;f] sf/sf] nflu cf=j=@)&^.&& df ?=$),))).– sf] dd{t vr{ nfu]sf]
/x]5 . oL /sdsf] e'QmfgL a}+sn] g} ubf]{ /x]5 .
lghnfO{{ sfof{nosf] cfjf; Joj:yf ;d]t pknAw u/fOPsf] 5 .
lghnfO{{ lghsf] cfjf;df h8fg ul/Psf] 6]lnkmf]g vr{ afkt ?=%,))).– k|lt dlxgf
sfof{non] pknAw u/fpg] u/]sf] /x]5, ;f]dWo] JolQmut vr{ %)Ü .
lghsf] cfjf;df /]vb]v ug{sf] nflu Pshgf ;]Sol"/6L uf8{ pknAw u/fPsf] / lgh
uf8{nfO{{ k|lt dlxgf ?=@),))).– pknAw u/fPsf] /x]5 / uf8{ k|of]u u/]afkt lgh
k|aGwssf] dfl;s tnaaf6 ?=%,))).– s§f ug]{ ul/Psf] /x]5 .
lghn] cfjf; C0f afkt sfof{noaf6 %Ü b/n] Aofh ltg]{ u/L ?=#),)),))).– sf]
shf{ jif{el/ pkef]u u/]sf /x]5g\ . pQm ;+:yfn] o:t} lsl;dsf] shf{ cGo C0fLnfO{{
lbFbf cf};t *Ü sf b/n] Aofh lng] u/]sf] /x]5 .
lghn] @)&^ d+l;/df 3/ labf afkt Ps dlxgfsf] tna klg k|fKt u/]sf /x]5g\ .
sfof{non] lghn] vfOkfO{ cfPsf] tnasf] !)Ü / ;f]df TolQg} /sd yk u/L
sd{rf/L ;~ro sf]if -:jLs[t cjsfz sf]if_ df hDdf ul/lbg] u/]sf] / lghsf]
;xdltdf sfof{non] gful/s nufgL sf]ifdf k|lt dlxgf ?=@),))).– sf b/n] hDdf
ug]{ u/]sf] /x]5 .
lghn] cfkm\gf] nflu ?=@,%),))).– sf] / cfkm\gf] >LdtLsf] nflu ?=!,%),))).– sf]
hLjg aLdf g]kfn aLdf ;+:yfgdf u/]sf /x]5g\ / ;f] afktsf] lk|ldod ;f] cf=j=df
qmdzM ?=!(,))).– tyf !$,))).– lt/]sf /x]5g\ .
lghn] @)&^ sf] >fj0f dlxgfdf lq=lj=lzIf0f c:ktfndf :jf:Yof]krf/df
?=@),))).– vr{ u/]sf /x]5g\ .
lgh / lghsL >LdtLn] ;f] cf=j=df bDktL x'gsf] nflu 5gf}6 u/]sf /x]5g\ / ;f]
cf=j=df lghsL >LdtLsf] s'g} cfo /x]g5 .
lghsf] lgwf{/0f of]Uo cfo, s/ of]Uo cfosf] u0fgf lgDgfg';f/ ug'{ kb{5 .
ljj/)f /sd ?=
tna -1,60,000X12_ 19,20,000.–
bz}+ vr{ 1,60,000.–
z}lIfs eQf -5,000X12_ 60,000.–
dxFuL eQf -5,000X12_ 60,000.–
af]g; 2,00,000.–
uf*L ;'ljwf -19,20,000X0.5%_ 9,600.–
*«fOe/sf] tna eQf -tn gf]^df pNn]v_ gnfUg]
7
k]^«f]n vr{ -tn gf]^df pNn]v_ gnfUg]
dd{t vr{ -tn gf]^df pNn]v_ gnfUg]
cfjf; ;'ljwf -19,20,000X2%_ 38,400.–
^]lnkmf]g vr{ -5,000X12X50%_ 30,000.–
uf*{ vr{ -20,000-5000_X12 1,80,000.–
Jofh vr{ -8%-5%_X30,00,000 90,000.–
#/ ljbfafkt k|fKt /sd 1,60,000.–
cjsfz sf]ifdf of]ubfg ?= 1,92,000.–
/f]huf/Lsf] lgwf{/)f of]Uo cfo ?= 31,00,000.–
5'6 /sd
5'6 kfpg] cjsfz of]ubfg ?= 3,00,000.–
;~rosf]ifdf hDdf u/]sf] ?= 1,92,000.–
/f]huf/stf{sf] kfl/>ldsaf6 1,92,000.–
s§f u/L ;~rosf]ifdf hDdf
u/]sf] ?=
/f]huf/bftfn] /f]huf/stf{sf] 2,40,000.–
;xdltdf gful/s nufgL
sf]ifdf hDdf u/]sf] ?=
hDdf cjsfz of]ubfg ?= 6,24,000.–
lgwf{/0f of]Uo cfosf] Ps ltxfO{ 10,33,333.##
?=
clwstd ;Ldf ?= 3,00,000.–
s/ of]Uo cfo ?= 28,00,000.–
hLjg aLdf lk|ldod afkt (25,000.–)
36fpg kfpg] ?=
cfkmgf] / cfkmgf] >Ldltsf] 33,000.–
nflu lt/]sf] lk|ldod ?=
clwstd ;Ldf ?= 25,000.–
s/ of]Uo cfo -s/sf] u0fgfsf] 27,75,000.–
nflu_
s/sf] u0fgf
?=$,%),))).–;Dd !Ü 4,500.–
?=!,)),))).–df !)Ü 10,000.–
afFsL ?=@,)),))).–df @)Ü 40,000.–
afFsL ?=!@,%),))).–df #)Ü 3,75,000.–
afFsL ?=&,&%,))).– df #^Ü 2,79,000.–
hDdf ?= 7,08,500.–
8
Go"g cf}iflw vr{ ldnfg ?= 750.–
hDdf s/ bfloTj ?= 7,07,750.–
k|lt dlxgf s/ bfloTj ?= (7,07,750/12) 58,979.16
lghsf] dfl;s tnaaf6 ?=%*,(&(.!^ s/ s§f u/L csf]{ dlxgfsf] @%
ut]leq ;DalGwt /fh:j sfof{nodf a'emfpg' kb{5 .
gf]6M uf8L ;'ljwf afkt bkmf @&-!_-v_ adf]lhd tnasf] )=%Ü x'g]
/sd cfodf ;dfj]z u/]sf]n] ;f]xL ;'ljwf cGtu{tsf cGo /sd ;dfj]z
ug'{ gkg]{ .
Ps k6sdf Pp6f dfq} afl;Gbf /f]huf/bftf ePsf] / sd{rf/L jf sfdbf/sf] /f]huf/Lsf] cfo
g]kfn ;|f]t ePsf] /f]huf/Laf6 dfq} ePsf] / /f]huf/bftfn] e'QmfgL u/]sf] cf}ifwf]krf/ vr{ jf
cjsfz of]ubfg afx]s cGo vr{ jf s/ ldnfg bfaL gePsf] sd{rf/Lsf] xsdf bkmf *& cg';f/
/f]huf/bftfaf6 s/ s§f u/]sf] /sd g} clGtd s/ dflgg] x'Fbf pQm /sd ;DalGwt sfof{nodf
bflvnf u/]df o; P]gsf] bkmf # sf] v08 -u_ df pNn]v eP adf]lhdsf] JolQmn] s/ bfloTj k"/f
u/]sf] dflgG5 . To:tf] JolQmn] cfo ljj/0f a'emfpg' kb}{g / /f]huf/bftfn] s§f u/L hDdf
ul/lbPsf] s/ /sd g} clGtd x'g]5 .
/f]huf/L cfo x'g] /f]huf/stf{n] JolQmut :yfoL n]vf gDa/ {Personnel Permanent Account
Number (P-PAN)} lng'kg]{ / /f]huf/bftfn] /f]huf/stf{nfO{{ kfl/>lds e'QmfgL ubf{ ;|f]tdf
s/ s§L u/]sf] /sd ;DalGwt /fh:j sfof{nodf bflvnf ubf{ pQm /f]huf/stf{sf] :yfoL
n]vf gDa/ ;d]t pNn]v u/L E-TDS dfkm{t ljj/0f bflvnf ug'{ kg]{5 .
@=$ nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgL ubf{ s/ s§L M
cfos/ P]g, @)%* sf] bkmf ** df nufgL k|ltkmn / ;]jf z'Nssf] e'QmfgL ubf{ e'QmfgLdf s/ s§L
;DaGwL lgDgfg';f/sf] k|fjwfgsf] Joj:yf u/]sf] 5 M
bkmf **-!_M afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] Aofh, k|fs[lts ;|f]t, ef8f, /f]oN6L, ;]jf z'Ns, sldzg,
laqmL af]g;, cjsfz e'QmfgL, / cGo s'g} k|ltkmnsf] /sd e'QmfgL ubf{ s'n e'QmfgL] /sdsf] kGw|
k|ltztsf b/n] s/ s§L ug'{ kg]{5 .
afl;Gbf JolQm eGgfn] k|fs[lts JolQmsf] xsdf ;fdfGo a;f]af;sf] :yfg g]kfndf /x]sf] jf
cljl5Gg #^% lbgsf] cjlwdf !*# lbg jf ;f]eGbf a9L g]kfndf /x]sf] jf g]kfn ;/sf/af6 cfo
jif{sf] s'g} ;dodf ljb]zdf v6fOPsf] h'g;'s} cj:yf ePklg To:tf] JolQmnfO{{ g]kfnsf] afl;Gbf
dflgG5 . To:t} lgsfosf] -cGo JolQm_ xsdf ;fdfGotofM g]kfndf btf{ ePsf] lgsfonfO{{
hgfpFb5 .
To:t} g]kfndf ;|f]t ePsf] e'QmfgL eGgfn] g]kfndf /x]sf] ;DklQ afkt jf ;DklQ k|of]u afkt
e'QmfgL, g]kfndf u/]sf] bfloTj afktsf] e'QmfgL jf g]kfndf cfwf/ /x]sf] sf/f]af/af6 k|fKt
e'QmfgLnfO{{ ;fdfGotofM g]kfn ;|f]t ePsf] e'QmfgL dflgG5 .
P]gsf] bkmf @ sf] v08 -z_ adf]lhd æk|fs[lts ;|f]t afktsf] e'QmfgLÆ eGgfn] b]xfosf] s'g}
e'QmfgLsf] /sd ;Demg' k5{ M–
9
-!_ hldgaf6 kfgL, vlgh kbfy{ jf cGo hLljt jf lgh{L{j ;|f]t lgsfNg] clwsf/ k|fKt
u/]afktsf] e'QmfgL, jf
-@_ hldgaf6 ;du| jf cf+lzs ¿kdf lgsflnPsf] k|fs[lts ;|f]t / vlgh kbfy{sf] hLljt
jf lghL{j ;|f]tsf] kl/df0f jf d"Nosf cfwf/af6 u0fgf ul/Psf] /sd .
P]gsf] bkmf @ sf] v08 -sd_ adf]lhd æ;]jf z'NsÆ eGgfn] s'g} JolQmn] pknAw u/fPsf]
;]jf afkt lghnfO{{ ahf/ d"No cg';f/ e'QmfgL ul/Psf] s'g} z'Ns ;Demg' k5{ / ;f] zAbn]
sldzg, a}7s eQf, Joj:yfkg z'Ns jf k|fljlws ;]jf z'NsnfO{{ ;d]t hgfpF5 .
pbfx/0fsf] nflu k/fdz{bftfnfO{{ lghn] ;]jf pknAw u/fPafkt lbOg] e'QmfgL (Consultancy Fee),
n]vfk/LIf0f ;]jf pknAw u/fPafkt n]vfk/LIfsnfO{{ lbOg] kfl/>lds ;]jf z'Ns x'G5 . t/ cfGtl/s
n]vfk/LIfs e'QmfgLstf{sf] sd{rf/L eP lghnfO{{ lbOg] kfl/>lds eg] /f]huf/L cGtu{t kb{5 . To:t}
laqmL k|aGwsf] nflu lgo'Qm Ph]06 (Sales Agent) nfO{{ lbOg] sldzg ;d]t ;]jf z'Ns cGtu{t kb{5 .
t/, laqmLsf] nIo xfl;n u/]afkt tf]lsPsf sd{rf/LnfO{{ pknAw x'g] sldzg eg] /f]huf/L cGtu{t
kb{5 .
cfos/ P]g, @)%* sf] bkmf ** sf] pkbkmf -!_ df pNn]v eP adf]lhd nufgL jf k|ltkmnsf] e'QmfgLdf
!% k|ltztn] s/ s§L ug'{kg]{ pNn]v eP tfklg b]xfosf e'QmfgLdf b]xfosf b/n] s/ s§L ug'{ kg]{5 M–
bkmf **-!_-!_M g]kfn ;/sf/af6 ePsf] cjsfz e'QmfgL jf :jLs[t cjsfz sf]ifaf6 ePsf]]
of]ubfgdf cfwfl/t cjsfz e'QmfgLsf] xsdf bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ adf]lhd u0fgf
ul/Psf] nfedf kfFr k|ltztsf b/n],
g]kfn ;/sf/sf] ;]jfaf6 sfdbf/ jf sd{rf/Lsf] cjsfz x'Fbf ul/g] pkbfg, labf afktsf] /sd
nufotsf cjsfz e'QmfgLsf ;fy} :jLs[t cjsfz sf]ifaf6 of]ubfgdf cfwfl/t e'QmfgL ubf{ ;f]
e'QmfgL /sdsf] %) k|ltzt jf ?=% nfvdWo] h'g a9L x'G5 ;f] /sd 36fO{ afFsL x'g cfpg] nfedf
% k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL lbg' kb{5 . o; bkmfdf ePsf] Joj:yf adf]lhd
g]kfn ;/sf/ / :jLs[t cjsfz sf]ifaf6 ePsf] of]ubfgdf cfwfl/t x'g] e'QmfgL afx]s cGo afl;Gbf
JolQmn] ug]{ cjsfz e'QmfgLdf eg]] !% k|ltztsf b/n] s/ s§f u/L e'QmfgL lbg' kb{5 . ;f] Joj:yf
tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=&M dfgf}+, xl/ k|;fb sfkm\n] g]=a}+=ln=df @)$$ a}zfv ! ut] ;xfos:t/df
lgo'Qm ePsf /x]5g\ . lgh @)&% h]i7 ! ut] ;]jfaf6 lgj[Q eP . lgj[Q x'Fbfsf cj:yfdf
lghn] lgDgfg';f/sf /sd k|fKt u/]sf /x]5g\ .
-!_ ;~ro sf]if @)%* r}q !* ut];Dd ;fFjf ?= $,)),)))÷–
-@_ ;~ro sf]if @)%* r}q !( ut] b]lv @)&% a}zfv
d;fGt ;Ddsf] ;fFjf ?= *,)),)))÷–
-#_ ;~ro sf]if @)%* r}q !* ut];Dd Aofh ?= !,%),)))÷–
-$_ ;~ro sf]if @)%* r}q !( ut] b]lv @)&% a}zfv
d;fGt;Ddsf] Aofh ?= !,%),)))÷–
;~rosf]if afkt hDdf k|fKt ug]{ /sd ?= !%,)),)))÷–
cfos/ lgodfjnL,@)%( sf] lgod @) sf] pklgod -^_-s_ cg';f/ lghsf] s/ 5'6 x'g]
10
/sdsf] u0fgf lgDgfg';f/ ug'{ kb{5 .
P]g nfu" x'g'eGbf k"j{sf] ;~rosf]if ;fFjf ?= $,)),)))÷–
P]g nfu" x'g'eGbf k"j{sf] ;~rosf]if Aofh ?= !,%),)))÷–
5'6 x'g] ;~ro sf]if /sd ?= %,%),)))÷–
P]g nfu" eO;s] kZrftsf] cjsfz e'QmfgLsf] u0fgf lgDgfg';f/ ug'{kb{5 .
P]g nfu" kZrftsf] ;~rosf]if -cjsfz sf]if_ /sd ?= *,)),)))÷–
P]g nfu" kZrft ;~rosf]if -cjsfz sf]if_ df Aofh ?= !,%),)))÷–
hDdf ;~ro sf]if /sd ?=(,%),)))÷–
P]g nfu" eO;s] kZrft ;~rosf]if /sd ;d]tnfO{{ cjsfz sf]if elgG5, olb pQm cjsfz
sf]if :jLs[t cjsfz sf]if ePsf] cj:yfdf ;f] sf]ifaf6 ul/g] e'QmfgLnfO{{ s/ k|of]hgsf]
nflu lgDgfg';f/ u0fgf ug'{kb{5 .
P]g nfu" ePkZrft :jLs[t cjsfz sf]ifaf6 k|fKt s'n /sd ?=(,%),)))÷–
P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/ nfe u0fgf ubf{ e'QmfgL /sdsf] %)Ü
jf ?=%,)),)))÷– dWo] h'g a9L x'G5 ;f] /sd 36fpg' kb{5, h; cg';f/,
-!_ e'QmfgL /sdsf] %)Ü n] x'g] /sd ?=$,&%,)))÷–
-@_ tf]lsPsf] /sd ?=%,)),)))÷–
P]g nfu" eO;s] kZrft :jLs[t cjsfz sf]ifaf6 hDdf ?=(,%),)))÷– e'QmfgL k|fKt
u/]sf] t/ P]gsf] bkmf ^% sf] pkbkmf -!_ sf] v08 -v_ cg';f/ nfe u0fgf ubf{
?=%,)),)))÷– 5'6 kfpg] ePsf]n] ;f] s§f u/L afFsL ?=$,%),)))÷– df P]gsf] bkmf **
sf] pkbkmf -!_-!_ adf]lhd kfFr k|ltztsf b/n] s/ s§f u/L ;f] cjsfz sf]ifn] afFsL
/sd lghnfO{{ e'QmfgL lbg' kb{5 .
pbfx/0f @=*M dfgf}+, dfly pbfx/0f g++ @=& df a}+ssf] sd{rf/L ljlgodfjnL cg';f/
pkbfgsf] lgDgfg';f/ Joj:yf /x]5 .
% jif{ ;]jf cjlw k'/f ePsf nflu – k|lt jif{ ;]jf cjlw k"/fsf] nflu cfwf dlxgfsf]
tna
% jif{ eGbf a9L !) jif{;Dd – k|lt jif{ ;]jf cjlw k"/fsf] nflu Ps dlxgfsf]
tna
!) jif{ eGbf a9L !% jif{;Dd – k|lt jif{ ;]jf cjlw k"/fsf] nflu 8]9 dlxgfsf]
tna
!% jif{ eGbf a9L – k|lt jif{ ;]jf cjlw k"/fsf] nflu b'O{ dlxgfsf]
tna
;]jf lgj[Q x'Fbf lghsf] tna ?=$),))).– k|lt dlxgf /x]5 . lghsf] @)%* r}q !*
ut];Dd ^) lbg / lgj[Q x'Fbf !@) lbg 3/ labf kfs]sf] /x]5 . ;f] afkt ?=!,^),))).–
e'QmfgL k|fKt u/]sf /x]5g\ . lghsf] s/ u0fgf lgDgfg';f/ ug'{kb{5 .
pkbfg /sd e'QmfgL -#!=)* jif{sf] k|lt jif{ @ dlxgfsf] tna a/fa/_ @$,*^,$)).–
cfos/ lgodfjnL, @)%(sf] lgod @) -^_ cg';f/ P]g k|f/De x'g'eGbf cufl8 / k5fl8sf]
;l~rt labf afktsf] /sd / kfs]sf] pkbfg lgDgfg';f/ u0fgf ug'{kb{5 . hDdf ;]jf cjlw
#! jif{ ! dlxgfdWo] @)%* r}q !* ut];Dd ;]jf cjlw !$ jif{ !! dlxgf !* lbg
– 3/ labf afkt k|fKt /sd ?= !,^),))).–
11
@)%* r}q !* ut];Ddsf] kfs]sf] labf ^) lbgsf] ?= *),))).–
ljbfafkt s/ of]Uo cjsfz e'QmfgL -s_ ?= *),))).–
– pkbfg /sd ?= @$,*^,$)).–
@)%* r}q !* ut];Dd kfs]sf] pkbfg ?= -!!,(^,@$).–_
-$),))) × !$=(%# jif{ × @ dlxgfsf b/n]_
s/ of]Uo cjsfz pkbfg -v_ ?= !@,(),!^).–
s/ k|of]hgsf] nflu cjsfz e'QmfgL -s±v_ ? !#,&),!^).–
pQm s/ k|of]hgsf] nflu u0fgf ul/Psf] cjsfz e'QmfgL ?=!#,&),!^).– df cfos/ P]g @)%*
sf] bkmf **-!_ cg';f/ !%Ü sf b/n] x'g] clu|d s/ s§L u/L e'QmfgL lbg' kb{5 . o;/L clu|d
s/ s§f u/L e'QmfgL k|fKt /sd P]gsf] bkmf (@ cg';f/ clGtd s/ s§L u/L k|fKt ul/Psf]
e'QmfgL x'g] x'Fbf P]gsf] bkmf *-#_ cg';f/ /f]huf/Lsf] cfo u0fgf ubf{ ;dfj]z ug'{ kb}{g . o;df
lgod @) -^_ sf] v08 -s_ df P]g nfu" x'g'eGbf k"j{ kfs]sf] pkbfg / labf afktsf] /sd
cjsfz x'Fbfsf cj:yfdf dfq lx;fa lstfa u/L e'QmfgL ul/g] x'Fbf cjsfz x'Fbfsf cj:yfdf
vfOkfO{ cfPsf] tnaaf6 u0fgf u/L s/ 5'6 lbg' kb{5 .
t/, pQm e'QmfgL g]kfn ;/sf/af6 k|fKt ePsf] eP bkmf ^% sf] pkbkmf -!_ sf] v08 -v_
cg';f/ x'g cfpg] nfe cyf{t ?=% nfv jf krf; k|ltztdWo] h'g a9L x'G5 ;f] s6fO{
afFsL /sddf % k|ltztsf b/n] s/ s§L ug'{kg]{ x'G5 .
bkmf **-@_-u_M :jLs[t glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe /sdsf] kfFr k|ltzt,
g]kfn ;/sf/ jf :jLs[t cjsfz sf]ifaf6 ePsf] cjsfz e'QmfgLdf s'n e'QmfgL /sdsf] %)
k|ltzt jf ?=% nfvdWo] h'g a9L x'G5 ;f] s6fO{ afFsL /xg cfPsf] /sd -nfe_ df % k|ltztsf
b/n] s/ s§L ug'{kg]{ Joj:yf ePsf] eP tfklg :jLs[lt glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{
nfe /sdsf] % k|ltztn] s/ s§L ug'{kg]{ Joj:yf P]gsf] bkmf **-@_-u_ df /x]sf] 5 .
:jLs[t glnPsf] cjsfz sf]ifaf6 cjsfz e'QmfgL ubf{ k|fs[lts JolQm -lxtflwsf/L_ n] u/]sf]
of]ubfgdf of]ubfg ubf{ s} cj:yfdf of]ubfg /sdnfO{{ cfodf ;dfj]z u/L s/ ltg'{kg]{ x'G5 . t;y{
o:tf] e'QmfgLsf] nfe u0fgf ubf{ cjsfz e'QmfgLsf] /sdaf6 ;f] k|fs[lts JolQmn] klxn] s/ lt/]/
of]ubfg u/]sf] /sd 36fO{ afFsL /xg] /sd -nfe_ df % k|ltztsf b/n] s/ s§L ug'{k5{ . of]
Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=( dfgf}+, xl/ k|;fb sfkm\n] lxdfnog pBf]udf sfo{/t sd{rf/L /x]5g\ . pQm
pBf]un] jflif{s ¿kdf lghsf] gfddf s'g} :jLs[t glnPsf] cjsfz sf]ifdf ;]jf lgj[t
ePkl5 pkbfg lbg] k|of]hgsf] nflu jflif{s ?=!,)),))).– sf b/n] & jif{;Dd of]ubfg
ul/lbPsf] /x]5 . o;/L pkbfg sf]ifdf /sd of]ubfg ubf{ of]ubfg ul/Psf] /sdnfO{{ lghsf]
jflif{s /f]huf/Lsf] cfodf ;dfj]z ul/Psf] /x]5 . lgh ;]jf lgj[t ePkl5 ;f] cjsfz
sf]ifn] lghnfO{{ ?=!),)),))).– pkbfg e'QmfgL u/]sf] /x]5 . o; cj:yfdf lghnfO{{
pkbfg e'QmfgL ubf{ lgDgfg';f/ s/sf] u0fgf ug'{k5{ .
hDdf pkbfg e'QmfgL -cfDbfgL_ ?= !),)),))).–
s/ lt/L of]ubfg u/]sf] /sd -vr{_ ?= &,)),))).–
nfe ?= #,)),))).–
12
cjsfz sf]ifn] e'QmfgL ug]{ pkbfgdf ?=#,)),))).– nfe x'g] x'Fbf ;f] /sdsf] % k|ltztsf
b/n] ?=!%,))).– s/ s§L u/L afFsL ?=(,*%,))).– dfq e'QmfgL ug'k{ 5{ .
• cjsfz sf]if afx]ssf cGo sf]ifaf6 cjsfz e'QmfgL ubf{ k|fs[lts JolQm
-lxtflwsf/L_ n] s/ lt/]sf] /sd of]ubfg u/]sf] eP :jLs[t glnPsf] cjsfz sf]ifaf6 ul/g]
cjsfz e'QmfgL ;/x s/sf] u0fgf u/L afFsL /sd -nfe_ df !% k|ltztsf b/n] s/ s§L
ug'{k5{ . t/, P]gsf] bkmf ^% sf] :ki6Ls/0fdf ePsf] k|ltaGwfTds jfSof+z cg';f/,
lxtflwsf/Lsf] of]ubfg gx'g] s'g} sf]if -gg\ sG6«La'6/L km08_af6 ePsf] e'QmfgLnfO{{ :jLs[lt
glnPsf] cjsfz sf]ifdf /x]sf] lxt afkt ePsf] nfe gdflgg] x'Fbf k|fs[lts JolQmsf] of]ubfg
g} gePsf] sf]ifaf6 cjsfz e'QmfgL ePsf] eP To:tf] cjsfz e'QmfgLsf] s'n /sddf !%
k|ltztsf b/n] s/ s§L ug'{k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=!) dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf sfo{/t sd{rf/L /x]5g\ . pQm
a}+sn] sd{rf/L sNof0fsf] nflu a}+sdf sf]if :yfkgf u/L jflif{s ¿kdf lglZrt /sd hDdf
ug]{ u/]sf] /x]5 . ;f] a}+ssf] cfGtl/s ljlgodfjnL cg';f/ sd{rf/L cjsfz ePdf ;f]
sf]ifaf6 ljlgodfjnLdf tf]lsP adf]lhdsf] /sd sd{rf/LnfO{{ e'QmfgL ul/g] /x]5 . of]
Joj:yf cg';f/ lgh xl/ k|;fb sfkm\n]n] ;]jf lgj[t eP kl5 ?=^,)),))).– k|fKt ug]{
/x]5g\ eg] lghnfO{{ of] /sd e'QmfgL ubf{ ?=^,)),))).– sf] !% k|ltztsf b/n]
?=(),))).– s/ s§L u/L afFsL ?=%,!),))).– lghnfO{{ e'QmfgL ug'{k5{ .
• s'g} k|fs[lts JolQm ;]jf lgj[t ePsf] sf/0fn] lghnfO{{ /f]huf/bftfn] dfly pNn]v ul/P
adf]lhdsf] s'g} lghL sf]ifaf6 cjsfz e'QmfgL lbg ;S5 . o;sf] ;fy} Psd'i7 ¿kdf
pkbfg, ;l~rt labf afktsf] /sd, ;l~rt cf}ifwf]krf/ afktsf] /sd cflbsf ;fy} lgoldt
¿kdf lgj[Qe/0f klg lbg ;S5 . o:tf] cj:yfdf /f]huf/bftfn] Psd'i7 lbg] e'QmfgL /
lgoldt ¿kdf lbg] e'QmfgLnfO{{ 5'6\ofpg' k5{ . Psd'i7 lbg] e'QmfgL cyf{t\ pkbfg, ;l~rt
labf afktsf] /sd, ;l~rt cf}ifwf]krf/ afktsf] /sd cflbsf] e'QmfgLdf s'n e'QmfgLsf] !%
k|ltztsf b/n] s/ s§L ug'{ k5{ eg] lgoldt ¿kdf lbO/xg] lgj[Qe/0fnfO{{ /f]huf/Lsf] cfo
;/x u0fgf u/L ;f]xL adf]lhd s/ s§L ug'{ k5{ . of] Joj:yfnfO{{ tnsf] pbfx/0faf6 :ki6
ul/Psf]5 M
pbfx/0f @=!! dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )%( ;fnb]lv sfo{/t sd{rf/L
/x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ pkbfgsf] ¿kdf Psd'i7 ¿kdf
?=^,)),))).– e'QmfgL ug'{kg]{ /x]5 eg] lghnfO{{ of] /sd e'QmfgL ubf{ ?=^,)),))).– sf]
!% k|ltztsf b/n] ?=(),))).– s/ s§L u/L afFsL ?=%,!),))).– e'QmfgL ug'{k5{ .
pbfx/0f @=!@ dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )%( ;fnb]lv sfo{/t sd{rf/L
/x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ lghn] ;]jf cjlwdf pkef]u gu/]sf] labf
afkt ?=%),))).– / ;]jf cjlwdf pkef]u gu/]sf] cf}ifwf]krf/ vr{ afkt ?=!,)),))).–
e'QmfgL ug'{kg]{ /x]5 eg] lghnfO{{ oL /sd e'QmfgL ubf{ !% k|ltztsf b/n] s/ s§L u/L
afFsL /sd e'QmfgL ug'{k5{ .
pbfx/0f @=!#M dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf )$) ;fnb]lv sfo{/t sd{rf/L
/x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ tf]lsPsf] /sd d[To'kof{Gt dfl;s ¿kdf
kfpg] u/L lgj[Qe/0f lbg] Joj:yf /x]5 . lgh @)&^ >fj0f ! ut] ;]jf lgj[t eP5g\ .
lghn] ;f] jif{ dfl;s ?=%),))).– sf b/n] !# dlxgfsf] /sd lgj[Qe/0f kfpg] /x]5g\ .
;f] cfo jif{df >Ldltsf] s'g} cfo /x]g5 . lgh / lghsf] >Ldltn] cf=j=@)&^.&& sf]
13
nflu Pp6} k|fs[lts JolQm x'g 5gf}6 u/]sf /x]5g\ eg] lghsf] s/sf] u0fgf lgDgfg';f/ ug'{
k5{ .
jflif{s lgj[Qe/0f cfo -%),)))×!#_ ?= ^,%),))).–
lgj[Qe/0f cfo ePsf]n] yk 5'6 ;'ljwf afkt
36fpg kfpg] /sd -?=$,%),))).–sf] @%Ü n] x'g] /sd_ ?= -!,!@,%)).–_
bDktL 5'6 ?=-$,%),))).–_
afFsL s/ of]Uo cfo ?= *&,%)).–
nfUg] s/ !)Ü n] ?= *,&%).–
dfl;s e'QmfgLdf s/ s§f -*,&%)÷!@_ ?= &@(.!^
pbfx/0f @=!$M dfgf}+, xl/ k|;fb sfkm\n] ljsfzl;n a}+sdf @)$) ;fnb]lv sfo{/t sd{rf/L
/x]5g\ . pQm a}+sn] ;]jf lgj[t ePkl5 lghnfO{{ tf]lsPsf] /sd d[To'kof{Gt dfl;s ¿kdf
kfpg] u/L lgj[Qe/0f lbg] Joj:yf /x]5 . lgh @)&^ >fj0f ! ut] ;]jf lgj[t eP5g\ .
lghn] ;f] jif{ dfl;s ?=%),))).– sf b/n] !# dlxgfsf] /sd lgj[Qe/0f kfpg] /x]5g\ .
;f] cfo jif{df >Ldltsf] cGo s'g} Joj;foaf6 ?=$ nfv cfo /x]5 . lgh / lghsf]
>Ldltn] cf=j=@)&^.&& sf] nflu Pp6} k|fs[lts JolQm x'g 5gf}6 u/]sf /x]5g\ eg] lghsf]
s/sf] u0fgf lgDgfg';f/ ug'{ k5{ .
jflif{s lgj[Qe/0f cfo ?= ^,%),))).–
Jofj;flos cfo ?= $,)),))).–
hDdf cfo ?= !),%),))).–
cf=j=@)&^.&& df lgj[Qe/0f tyf Joj;fo b'j}df Ps k|ltzt s/ gnfUg] ePsfn]
?=$,%),))).– sf] @% k|ltztn] x'g] /sd 36fpg] ?= -!,!@,%)).–_
bDktL 5'6 ?= -$,%),))).–_
afFsL s/of]Uo cfo ?= $,*&,%)).–
nfUg] s/M klxnf] ?=!,)),))).– df !) k|ltztn] ?= !),))).–
bf]>f] ?=@,)),))).– df @)Ü n]] ?= $),))).–
afFsL ?=!,*&,%)).– df #)Ü n] ?= %^,@%).–
hDdf nfUg] s/ ?= %^,@%).–
t/ lgj[te/0f e'QmfgL ug]{ JolQmn] eg] lgDgfg';f/ dfl;s s/ s§f ug'{ kb{5M
jflif{s lgj[Qe/0f cfo ?= ^,%),))).–
hDdf /f]huf/Lsf] s/of]Uo cfo ? =^,%),))).–
cf=j=@)&^.&& df Ps k|ltzt s/ gnfUg]
?=$,%),))).– sf] @% k|ltztn] x'g] /sd 36fpg] ?= -!,!@,%)).–_
afFsL s/of]Uo cfo ?= $,@),))).–
/f]huf/Lsf] afFsL s/of]Uo cfo ?= %,#&,%)).–
?=$,%),))).– ;Dd bDktL 5'6
/f]huf/Lsf] afFsL s/of]Uo cfo ? =*&,%)).–
nfUg] s/M !) k|ltztn] ?= *,&%).–
dfl;s s/ ?= &@(.!^
k'gZrM cfly{s P]g, @)&& af6 cg';"rL–! sf] bkmf ! sf] pkbkmf -(_ vf/]h ePsf]n]
cf=j=@)&&.&* b]lv pQm pkbkmfsf] lgj[Qe/0f cfodf yk 5'6 ;'ljwf kfpFb}g .
14
bkmf **-!_-@_M afl;Gbf /f]huf/ sDkgLn] u}/ afl;Gbf JolQmnfO{{ e'QmfgL u/]sf] sldzgdf kfFr
k|ltztsf b/n],
/f]huf/ sDkgL (Manpower Agency) n] ljb]z l:yt cfkm\gf] :yfgLo Ph]06nfO{{ e'QmfgL ug]{
sldzg o; cGtu{t kb{5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=!%M dfgf}+, Pe/]i6 Dofgkfj/ sDkgL -g]kfn_ k|f=ln=n] ljb]zl:yt u}/ afl;Gbf
JolQm Pe/]i6 O06/g]zgn Dofgkfj/ OGskf]{/]zg, bf]xfnfO{{ g]kfnL sfdbf/ stf/df cfk"lt{
u/] afkt g]kfnL sDkgLaf6 k|lt sfdbf/ US $ 100 sf b/n] sldzg lng] u/]sf] /x]5 .
pQm sldzg, cyf{t ?=&,%)).– -dfgf}+ US$ 1 = Rs 75_ df % k|ltztsf b/n] x'g cfpg]
?=#&%.– clu|d s/ s§f u/L afFsL x'g cfpg] ?=&,!@%.– sf] x'g] cd]l/sg 8n/ (%.–
e'QmfgL k7fpg'kg]{ x'G5 . o;/L ljlgdo b/ k|of]u ubf{ ;f] lbgsf] nflu g]kfn /fi6« a}+sn]
tf]s]sf] ljb]zL d'b|fsf] laqmL b/ k|of]u u/L ljb]zL d'b|f g]kfnL d'b|fdf kl/jt{g ug'{ kg]{5 .
bkmf **-!_-#_M jfo'ofgsf] lnh -k§f_ afktsf] /sd e'QmfgL ubf{ bz k|ltztsf b/n],
jfo'ofg lnh -k§f_ df lnO{ sf/f]af/ ug]{ afl;Gbf JolQmn] To:tf] lnh -k§f_ afktsf] e'QmfgLdf bz
k|ltztsf b/n] s/ s§f u/L e'QmfgL lbg' kb{5 . ;f] Joj:yf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=!^M dfgf}+, Pe/]i6 jfo' ;]jf lgudn] k|mfG;sf] Pp6f sDkgLaf6 k|lt 306f US $
3,000 Lease Rent ltg]{ u/L Pp6f hxfh lnhdf lnO{ ;~rfng ul/cfPsf] /x]5 . s'g} Ps
dlxgfdf lgudn] pQm hxfh #)) 306f ;~rfng u/]sf] /x]5 . lnhsf] zt{ adf]lhd US $
3,000 k|lt 306fsf b/n] #)) 306fsf] US $ 900,000 x'g cfpg] Lease Rent df bz k|ltztsf
b/n] cyf{t US $ 90,000 lgudn] ;f] lnh -k§f_ afkt s/ s§f u/L afFsL /sd ;f] sDkgLnfO{{
e'QmfgL k7fpg' kb{5 . s/ bflvnf ug]{ k|of]hgsf] nflu o;/L ljlgdo b/ k|of]u ubf{ ;f] lbgsf]
nflu g]kfn /fi6« a}+sn] tf]s]sf] ljb]zL d'b|fsf] laqmL b/ k|of]u u/L ljb]zL d'b|f g]kfnL d'b|fdf
kl/jt{g ug'{ kg]{5 . cyf{t, e'QmfgLsf] ;dodf g]kfn /fi6« a}+sn] US$ 1 = Rs 75 sf] laqmL b/
tf]s]sf] /x]5 eg] lgudn] ?=^&,%),))).– clu|d s/ s§L u/L ;DalGwt sfof{nodf bflvnf
ug'{ kb{5 .
t/, ljQLo k§f cGtu{t s'g} jfo'ofg k§fdf lnOPsf] /x]5 eg] P]gsf] bkmf #@ adf]lhd u0fgf
ul/Psf] Aofh e'QmfgLdf o; bkmf adf]lhd !% k|ltztsf b/n] clu|d s/ s§L ug'{kb{5 .
bkmf **-!_-$_M d"No clej[l4 s/df btf{ ePsf] ;]jfk|bfos afl;Gbf JolQm jf d"No clej[l4 s/
5'6sf] sf/f]af/ ug{] afl;Gbf lgsfonfO{{ e'QmfgL u/]sf] ;]jf z'Nsdf e'QmfgL /sdsf] Ps bzdna
kfFr k|ltztsf b/n],
d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL–! df plNnlvt j:t' jf ;]jf afx]s cGo ;a} j:t' jf
;]jfnfO{{ s/ of]Uo j:t' tyf ;]jf egL kl/eflift ul/Psf] 5 . s/ of]Uo j:t'sf] sf/f]af/ jflif{s
krf; nfv ?k}ofFeGbf a9L, s/ of]Uo ;]jfsf] sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L / s/ of]Uo
j:t' tyf ;]jfsf] ldl>t sf/f]af/ jflif{s aL; nfv ?k}ofFeGbf a9L ePdf To:tf] sf/f]af/ ug{] k|To]s
JolQm clgjfo{ ¿kdf d"No clej[l4 s/df btf{ x'g'kb{5 . o;/L d"No clej[l4 s/df btf{ ePsf]
;]jfk|bfos afl;Gbf JolQmnfO{{ e'QmfgL u/]sf] ;]jf z'Nsdf Ps bzdnj kfFr k|ltztsf b/n] s/
s§f ug'{kg]{ x'G5 . o;sf] cnfjf cfly{s P]g, @)&! n] bkmf **-!_-$_ df u/]sf] ;+zf]wg kZrft
d"No clej[l4 s/ 5'6sf] sf/f]af/ ug]{ afl;Gbf lgsfonfO{{ u/]sf] ;]jf z'Nssf] e'QmfgL /sddf ;d]t
15
Ps bzdna kfFr k|ltztsf b/n] s/ s§f ug'{ kg]{ Joj:yf u/]sf] 5 .
o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=!&M Rocy & Co. d"=c=s/df btf{ ePsf] Ps n]vf Joj;foL kmd{ /x]5 . pQm
kmd{n] Jacky & Sons Pvt. Ltd. nfO{{ k/fdz{ ;]jf pknAw u/fP afkt ?=@,)),))).–
d"=c=s/ ?=@^,))).– ;lxt ?=@,@^,))).– sf] aLhs hf/L u/]sf] /x]5 eg] Jacky & Sons
Pvt. Ltd. n] pQm /sd e'QmfgL lbFbf ;]jf z'Ns ?=@,)),))).– sf] !=% k|ltztsf b/n] x'g]
?=#,))).– clu|d s/ s§f u/L afFsL x'g cfpg] ?=@,@#,))).– Rocy & Co. nfO{{ e'QmfgL
ug'{ kb{5 . Rocy & Co. o;/L ;|f]tdf sfl6Psf] s/ /sd clu|d s/sf] ¿kdf bfaL ldnfg
ug{ ;Sb5 . d"=c=s/df btf{ ePsf afl;Gbf JolQmnfO{{ ;]jf z'Ns e'QmfgLdf clu|d s§L x'g]
s/sf] b/ !=% k|ltzt ePsf]n] d"=c=s/df btf{ ePsf afl;Gbf k|fs[lts JolQm, afl;Gbf
kmd{, afl;Gbf sDkgL jf h'g;'s} afl;Gbf JolQmnfO{{ oxL b/n] clu|d s/ s§L ug'{ k5{{ .
pbfx/0f @=!*M l8=la= sf]N8 :6f]/ k|f=ln=s[lif k}bfjf/sf] lzt e08f/0f ;]jf k|bfg u/L cfPsf]
/x]5 . lzt e08f/n] pknAw u/fpg] s[lif k}bfjf/ e08f/0f ;]jf d"=c=s/ P]gsf] cg';"rL–!
cGtu{t kg]{ x'Fbf ;f] sf]N8 :6f]/ d"=c=s/ k|of]hgsf] lgldQ btf{ ePsf] /x]g5 . k|;fb kmn
k|zf]wg pBf]un] cfkm\gf] kmnkm"nsf] df}Hbft l8=la=sf]N8 :6f]/ k|f=ln=df /fVg] u/]sf] / ;f] afkt
@)&! c;f]h dlxgfdf ;f] k|f=ln= nfO{{ ?=#),))).– sf] ;]jf z'Ns e'Qmfg ug'{kg]{ /x]5 . k|;fb
kmn k|zf]wg pBf]un] l8=la=sf]N8 :6f]/ k|f=ln=nfO{{ e'Qmfg u/]sf] pQm ;]jf z'Nsdf !=%
k|ltztsf b/n] s/ s§L ug'{ kb{5 .
pbfx/0f @=!( dfgf} vfkf{ l;d]G6 pBf]u k|f=ln=n] /fd l;d]G6 laqmL e08f/ k|f=ln nfO{ tf]lsPsf]
l;d]G6 laqmLsf] nIo k"/f u/] afkt laqmL sldzg lbPsf] /x]5 . vfkf{ l;d]G6 pBf]u k|f=ln=n]
/fd l;d]G6 laqmL e08f/ k|f=ln=nfO{ e'QmfgL lbg] laqmL sldzg /sddf d"No clej[l4 s/
;lxtsf] aLhs k|fKt u/]sf] ePklg cfos/ P]g, @)%* sf] bkmf ** sf] pkbkmf -!_ adf]lhd
!% k|ltztsf b/n] s/ s§L ug'{k5{ . lsgeg] /fd l;d]G6 laqmL e08f/ k|f=ln d"No clej[l4
s/df btf{ eP tfklg lghn] ;]jf k|bfg u/]afkt k|fKt u/]sf] /sd geO{ l;d]G6 laqmLsf] nIo
k"/f u/] cg';f/ k|f]T;fxg afkt k|fKt u/]sf] /sd ePsfn] bkmf ** sf] pkbkmf -!_ sf]
k|ltaGwfTds jfSof+zsf] v08 -$_ adf]lhdsf] b/n] clu|d s/ s§L ug{ kfOb}g .
bkmf **-!_ sf] k|ltaGwfTds jfSof+zsf] v08 -%_ afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] ef8f
e'QmfgL u/]sf]df bz k|ltztsf b/n],
t/, d"No clej[l4 s/df btf{ eO{ ;jf/L ;fwg ef8fdf lbg] Joj;fo ug]{ JolQmnfO{{ To:tf] ;jf/L
;fwgsf] ef8f afkt e'QmfgL ug]{ /sddf Ps bzdna kfFr k|ltztn] s/ s§L ug'{ kg]{5 .
P]gsf] bkmf @ sf] v08 -;_ adf]lhd æef8fÆ eGgfn] 3/ axfn ;d]tsf d"t{ ;DklQsf] axfn tyf
k§f cGtu{t ul/Psf lk|ldod nufotsf ;a} e'QmfgL ;D´g' k5{ .
t/ o; zAbn] k|fs[lts ;|f]t afkt ePsf] e'QmfgL jf Psnf}6L kmd{ afx]ssf] k|fs[lts JolQmn] 3/
axfn afkt k|fKt u/]sf] /sdnfO{ hgfpg] 5}g .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
16
pbfx/0f @=@)M dfgf}, cflb>L P08 sDkgLsf] :jfldTjdf kf]v/fsf] Go"/f]8df /x]sf] 3/ k|:t't
sDkgLn] Joj;fo ;~rfng ug{sf] nflu dfl;s ?=%),))).– ef8f ltg]{ u/L /fd>L k|f=ln=;Fu
;Demf}tf u/]sf] /x]5 . ;Demf}tf adf]lhd /fd>L k|f=ln=n] cflb>L P08 sDkgLnfO{{ 3/ef8f
afkt e'QmfgL ubf{ !) k|ltztsf b/n] clu|d s/ s§f u/L afFsL x'g cfpg] ?= $%,))).–
e'QmfgL ug'{ kb{5 .
pbfx/0f @=@!M dfgf}, cflb>L P08 sDkgLn]] cfkm\gf] sDkgLsf] nflu cfjZos kmlg{r/ !
dlxgfsf] ?=@%,))).– df ef8fdf lnPsf /x]5g\ . o;/L kmlg{r/ ef8fdf lnP afkt e'QmfgL
ul/g] /sd ?=@%,))).– df !) k|ltztsf b/n] clu|d s/ s§f u/L afFsL x'g cfpg]
?=@@,%)).– e'QmfgL ug'{ kb{5 .
pbfx/0f @=@@M dfgf}, cflb>L P08 sDkgLn] cfkm\gf] sDkgLsf] Jofj;flos k|of]hgsf] nflu bdg
e]lxsn ;le{;]h k|f=ln=af6 ;jf/L ;fwg ef8fdf lng] u/]sf] /x]5g\ . pQm k|f=ln=d"=c=s/
k|of]hgsf] nflu ;d]t btf{ ePsf] /x]5 . @)&^ c;f]h dlxgfdf ;jf/L ;fwg ef8f afkt pQm
k|f=ln=n] ?=#),))).– / o;sf] cnfjf 8«fO{e/ tyf cGo ;]jfafkt yk ?=@),))).– u/L hDdf
?=%),))).– sf] d"=c=s/ aLhs hf/L u/]sf] /x]5 . pQm sDkgLn] e'Qmfg ug'{kg]{ hDdf
?=%),))).– -d"=c=s/ afx]s_ e'QmfgL ubf{ !=% k|ltztn] cyf{t ?=&%).– clu|d s/ s§f u/L ;f]
k|f=ln=nfO{{ e'Qmfg ug'{ kb{5 .
pbfx/0f @=@#M dfgf}, cflb>L P08 sDkgLn] cfkm\gf] sDkgLsf] Jofj;flos k|of]hgsf] nflu
bdg yfkfsf] :jfldTjdf /x]sf] ef8fdf btf{ ePsf] ;jf/L ;fwg ?=@%,))).– df ef8fdf
lnPsf /x]5g\ . pQm ef8f afktsf] e'QmfgLdf b'O{ bzdna kfFr k|ltztn] x'g] /sd
?=^@%.– clu|d s/ s§L u/L lgh bdg yfkfnfO{ e'QmfgL ug'{kb{5 .
bkmf **-!_-%_-v_M k|fs[lts JolQmn] 3/ axfn afkt k|fKt u/]sf] /sddf s/s§L ug'{ kg]{5}g .
cfly{s P]g, @)&% n] cfos/ P]g @)%* df bkmf **-!_-%_-v_ yk u/]sf] / ;f] adf]lhd Psnf}6L
kmd{ afx]ssf] k|fs[lts JolQm (Individuals) n] 3/ axfn afkt k|fKt u/]sf] /sddf s/s§L ug'{
gkg]{ Joj:yf u/]sf] 5 . o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=@$M dfgf}, cflb>L P08 sDkgLn] kf]v/fsf] Go"/f]8df Joj;fo ;~rfng ug{sf]
nflu dfl;s ?=%),))).– ef8f ltg]{ u/L 3/wgL >L ul/abfz;Fu ;Demf}tf u/]sf] /x]5 .
;Demf}tf adf]lhd k|:t't sDkgLn] ul/abfznfO{{ 3/ef8f e'QmfgL ubf{ clu|d s/ s§f ug'{
kb]{}g .
bkmf **-!_-^_M;fd"lxs nufgL sf]if -Do"Ro'cn km08_ af6 k|fs[lts JolQmnfO{{ ljt/0f ul/g] k|ltkmn
/sd e'QmfgLdf kfFr k|ltztsf b/n],
cfly{s P]g, @)&) n] cfos/ P]g, @)%* df bkmf **-!_-^_ yk u/]sf] / ;f] adf]lhd ePsf]
;+zf]wgkZrft ;fd"lxs nufgL sf]if -Do"Ro'cn km08_ af6 k|fs[lts JolQmnfO{{ ljt/0f ul/g] k|ltkmn
/sd e'QmfgLdf kfFr k|ltztsf b/n] s/ s§f ug'{kg]{ Joj:yf u/]sf] 5 . o; ;DaGwdf tnsf]
pbfx/0faf6 :ki6 ul/Psf] 5 M
17
pbfx/0f @=@%M uf]N8g Do"Ro'cn km08n] cfly{s jif{ @)&^ kf}if ^ ut] cfkm\gf
lxtflwsf/LnfO{{ !) k|ltztn] k|ltkmn ljt/0f u/]sf] /x]5 . o;/L ljt/0f ul/Psf]
k|ltkmndWo] k|fs[lts JolQmnfO{{ ljt/0f u/]sf] k|ltkmndf kfFr k|ltztsf b/n] s/ s§L
ug'{kg]{ x'G5 . cGosf] xsdf eg] o:tf] k|ltkmnsf] e'QmfgLdf !% k|ltztsf b/n] s/ s§L
ug'{kg]{ x'G5 .
bkmf **-!_-&_M afl;Gbf JolQmn] e"–pku|x, Aof08ljy, clK6sn kmfOj/, b'/;~rf/ ;DaGwL pks/0f
jf ljB't k|zf/0f nfOg k|of]u u/] afktsf] e'QmfgLdf bz k|ltztsf b/n],
cfly{s P]g, @)&# n] cfos/ P]g, @)%* df bkmf **-!_-&_ yk u/]sf] / ;f] adf]lhd afl;Gbf
JolQmn] e"–pku|x, Aof08ljy, clK6sn kmfOj/, b'/;~rf/ ;DaGwL pks/0f jf ljB't k|zf/0f nfOg
k|of]u u/] afktsf] e'QmfgLdf bz k|ltztsf b/n] s/ s§f ug'{kg]{ Joj:yf u/]sf] 5 .
bkmf **-!_-*_ M 9'jfgL ;]jf afktsf] tyf 9'jfgL ;fwg ef8fdf lbP afktsf] e'QmfgL /sddf b'O{
bzdnj kfFr k|ltztsf b/n] .
t/ d"No clej[l4 s/df bt{f eO{ 9'jfgL ;]jf k|bfg ug{] jf 9'jfgL ;fwg ef8fdf lbg] Joj;fo ug{]
JolQmnfO{ e'QmfgL ug{] /sddf Ps bzdna kfFr k|ltztn] s/ s§L ug{' kg{]5 .
9'jfgL ;]jf k|bfosn] dfnwgLsf] ;fdfg tf]lsPsf] uGtAodf k'¥ofP afktsf] ef8f e'QmfgLdf b'O{
bzdnj kfFr k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf cfly{s P]g, @)&% n] yk u/]sf] ;fy} cfly{s
P]g, @)&& n] 9'jfgL ;]jf tyf 9'jfgL ;fwg ef8fdf lbP afktsf] e'QmfgL /sddf b'O{ bzdnj kfFr
k|ltztsf b/n] s/ s§L ug'{kg]{ Joj:yf u/]sf] 5 . t/ d"No clej[l4 s/df btf{ eO{ 9'jfgL ;]jf
k|bfg ug{] jf 9'jfgL ;fwg ef8fdf lbg] Joj;fo ug{] JolQmnfO{ e'QmfgL ug{] /sddf eg] Ps
bzdnj kfFr k|ltztn] s/ s§L ug{' kb{5 .
bkmf **-!_-(_M afl;Gbf a}+Í tyf ljQLo ;+:yfn] g]kfn /fi6« a}Ín] tf]s]sf] If]qdf nufgL ug{ ljb]zL
a}Íaf6 ljb]zL d'›fdf lnPsf] C0f afktsf] Aofh e'QmfgL ubf{ bz k|ltztsf b/n] .
cfly{s P]g, @)&& n] cfos/ P]g, @)%* sf] bkmf **-!_-(_ yk u/]sf] Joj:yfsf ;DaGwdf tnsf]
pbfx/0faf6 :ki6 ul/Psf] 5 .
pbfx/0f @=@^M dfgf}+], City Commerce and Development Bank Ltd. n] g]kfn /fi6« a}+sn]
tf]s]sf] If]qdf nufgL ug{sf] nflu hfkfgsf] lgKkf]g a}+saf6 cd]l/sL 8n/ ! s/f]8 /sd
% k|ltzt jflif{s Aofh ltg]{ u/L % jif{sf] nflu C0f lnPsf] /x]5 . City Commerce and
Development Bank Ltd. n] lgKkf]g a}+snfO{ pQm C0f afktsf] Aofh e'QmfgL ubf{ Aofh
e'QmfgL /sdsf] !) k|ltztsf b/n] clu|d s/ s§L ug'{k5{ .
bkmf **-!_-!)_M pkef]Qmfn] j:t' tyf ;]jf vl/b ubf{ k|rlnt sfg'g adf]lhd e'QmfgL sf8{, O–dgL
-jfn]6_, df]jfOn a}+lsË h:tf ljB'tLo e'QmfgLsf pks/0faf6 e'QmfgL u/] afkt k|bfg ul/g]
k|f]T;fxg /sddf s/ s§L ug{'kg{] 5}g,
pkef]Qmfn] j:t' tyf ;]jf vl/b ubf{ sf8{, O–dgL –jfn]6_, df]jfOn a}+lsË h:tf ljB'tLo e'QmfgLsf
pks/0faf6 e'QmfgL u/] afkt k|bfg ul/g] k|f]T;fxg /sddf s/ s§L ug'{kg]{ 5}g eGg] Joj:yf
cfly{s P]g, @)&& n] yk u/]sf] . o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
18
pbfx/0f @=@&M dfgf}, cflb>L P08 sDkgLn] l8kf6{d]G6 :6f]/ ;~rfng ug]{ /x]5 . xg'dfgbfzn]
pQm l8kf6{d]G6 :6f]/af6 ?=%),))).– sf] ;fdfg vl/bdf !# k|ltztn] x'g] ?=^,%)).– d"=c=s/
;lxt ?=%^,%)).– ljB'tLo dfWodaf6 e'QmfgL ubf{ s/ /sdsf] bz k|ltztn] x'g] ?=^%).–
gub k|f]T;fxg :j¿k lghsf] a}+s vftfdf lkmtf{ u/]sf] /x]5 . o;/L ljB'tLo dfWodaf6 j:t'
vl/b afktsf] e'QmfgL x'Fbf xg'dfgbfznfO{ k|f]T;fxg :j¿k lkmtf{ lbPsf] /sd ?=^%).– df
cflb>L P08 sDkgLn] s/ s§L ug'{kb]{g .
bkmf **-@_M afl;Gbf JolQmn] g]kfndf ;|f]t ePsf] b]xfosf e'QmfgL ubf{ b]xfosf b/n] s/s§L ug'{
kg]{5 M–
bkmf **-@_-s_M nfef+z e'QmfgL u/]sf]df e'QmfgL /sdsf] kfFr k|ltzt,
s'g} klg sDkgLn] cfkm\gf c+lzof/ jf ;fem]bf/L kmd{n] cfk\mgf ;fem]bf/nfO{{ nfef+z 3f]if0ff ubf{
;fwf/0f ;ef jf ;fem]bf/sf] a}7sn] cg'df]bg ul/;s]kl5 dfq} sDkgL jf ;fem]bf/ kmd{sf] bfloTj
l;h{gf x'g] ub{5 . nfef+z e'QmfgL ubf{ afl;Gbf JolQm jf u}/ afl;Gbf JolQm h;nfO{{ e'QmfgL u/]
tfklg % k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL ug'{ kb{5 . nfef+z eGgfn] gub nfef+z jf
af]g; z]o/ ljt/0f u/]sf]nfO{{ klg a'lemG5 . P]gsf] bkmf %# cg';f/ lgsfoaf6 ul/g] d'gfkmfsf]
k'FhLs/0fnfO{{ ljt/0f dflgg] / P]gsf] bkmf %$ cg';f/ sDkgLaf6 To:tf] ljt/0fdf nfef+z s/ nfUg]
Joj:yf ePsf] x'Fbf af]g; z]o/ ljt/0f klg d'gfkmfsf] k'FhLs/0f ePsf] x'Fbf nfef+z s/ nfUb5 . ;f]
Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=@*M dfgf}+, cflb>L P08 sDkgL lnld6]8sf] @)&^ dfu{ @* ut] a;]sf] ;fwf/0f
;efn] @)&%.&^ sf] d'gfkmfaf6 z]o/ k'FhLsf] !) k|ltztsf b/n] x'g] ?=%),))).– gub
nfef+z tyf @) k|ltztsf b/n] x'g] ?=!,)),))).– af]g; z]o/ ljt/0f ug]{ lg0f{o u/]sf]
/x]5 . o; cj:yfdf ?=!,%),))).– nfO{{ g} hDdf ljt/0f cyf{t nfef+z dflgG5 / ;fwf/0f
;efn] lg0f{o u/]sf] ldlt @)&^ dfu{ @* ut]nfO{{ e'QmfgL ldlt dflgG5 . ;f]xL adf]lhd
hDdf nfef+z ?=!,%),))).– sf] % k|ltztn] x'g] ?=&,%)).– ;f] sDkgLsf] @)&^ dfu{
dlxgfsf] nfef+z afkt clu|d s/ s§L ug]{ bfloTj x'g]5 .
pbfx/0f @=@(M dfgf}+, cflb>L P08 ;fem]bf/L kmd{sf] @)&^ dfu{ @* ut] a;]sf] ;fem]bf/L
;efn] @)&%.&^ sf] d'gfkmfaf6 ?=!,%),))).– ;fem]bf/sf] nufgLsf] cg'kftdf nfef+z
ljt/0f ug]{ lg0f{o u/]sf] /x]5 . o;/L pQm kmd{n] ljt/0f u/]sf] d'gfkmfdf % k|ltztn] x'g]
s/, cyf{t ?=&,%)).– ;f] kmd{sf] @)&^ dfu{ dlxgfsf] nfef+z afkt clu|d s/ s§L ug]{
bfloTj x'g]5 .
pbfx/0f @=#)M dfgf}+, cflb>L P08 sDkgL lnld6]8sf] cfly{s jif{ @)&%.&^ df cfkm\gf
z]o/wgLnfO{{ gub nfef+z ljt/0f gu/L ?=(,%)).– d"No kg]{ 38L ljt/0f u/]sf] /x]5 . o;/L
sDkgLn] s'g} k|ltkmn k|fKt g} gu/L lxtflwsf/LnfO{{ ul/Psf] e'QmfgL P]gsf] bkmf %# adf]lhd
nfef+z dflgg]5 . o;/L ul/Psf] ljt/0f s/ s§L kl5sf] nfef+z e'QmfgL -cyf{t (%Ü_
dflgg] x'Fbf o;/L nfef+z dflgPsf] /sd -(,%))÷(%X%Ü = ?=!),))).–_ sf] % k|ltztn]
x'g] /sd ?=%)).– bflvnf ug'{ ;f] sDkgLsf] bfloTj x'g]5 .
bkmf **-@_-v_M nufgL aLdfsf] nfe e'QmfgL ubf{ e'QmfgL /sdsf] kfFr k|ltzt, jf
19
nufgL aLdf jf hLjg aLdf jf % jif{eGbf a9L hf]lvd bfloTj Joxf]g]{ aLdf u/]sf] / To:tf] aLdfaf6
k|fKt ug]{ e'QmfgLdf cfkm"n] lk|ldod afkt lt/]sf] /sd s§f u/L x'g cfpg] /sdnfO{{ nfe elgG5 .
o;/L u0fgf ul/Psf] nfe /sd e'QmfgL ubf{sf cj:yfdf % k|ltztsf b/n] clu|d s/ s§f u/L
e'QmfgL lbg' kb{5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=#!M dfgf}+, k"0f{tfn] cfkm\gf] hLjg aLdf g]kfn hLjg aLdf ;+:yfgdf u/fPsL
/lx5g\ . lghsf] Policy Amount (Sum Insurred) ?=*,)),))).– sf] lk|ldod afkt
jflif{s ?=$),))).– ltg]{ u/]sL /lxl5g\ . pQm kf]ln;L cjlw ;dfKt x'Fbf;Dd lghn]
lk|ldod afkt ?=^,)),))).– e'Qmfg u/L ;s]sL /lxl5g\ . g]kfn hLjg aLdf ;+:yfgaf6
pQm Policy Mature ePkl5 lghn] ?=!@,)),))).– kfpg] b]lvof] . o:tf] /sd e'QmfgL
lbFbf ;+:yfgn] nfe u0fgf ubf{ ?=^,)),))).– -!@,)),)))–^,)),)))_ df % k|ltztsf b/n]
x'g] ?=#),))).– clu|d s/ s§f u/L afFsL x'g cfpg] ?=!!,&),))).– e'QmfgL lbg' kb{5 . o;/L
clu|d s/ s§L u/L k|fKt ul/Psf] e'QmfgL /sd ?=!! nfv &) xhf/nfO{{ k"0f{tfn] cfkm\gf] cGo
cfodf ;dfj]z eg] ug'{ kb}{g .
pbfx/0f @=#@M dfgf}+, ;hu ;fksf]6fn] Accidental Insurance kf]ln;L g]kfn hLjg aLdf
;+:yfgaf6 vl/b u/]sf /x]5g\ / lgoldt ¿kdf lk|ldod e'QmfgL ul/cfPsf /x]5g\ .
kf]ln;L vl/b u/]sf] t];f| ] jif{ lghsf] b'3{6gf eO{ xft efFlrP5 . pQm aLdf sDkgLn]
IftLk"lt{ afkt ?=%),))).– lghnfO{{ e'QmfgL lbPsf] /x]5 . o;/L aLdf e'QmfgL k|fKt u/]sf]
;do;Dd lghn] ?=@),))).– ;f] kf]ln;L afkt lk|ldod bflvnf u/]sf /x]5g\ . o:tf]
Ifltk"lt{ afkt k|fKt /sd bkmf #! adf]lhd s/ gnfUg] x'Fbf e'QmfgLdf bkmf ** adf]lhd
clu|d s/ s§L ug'{ kb}{g .
bkmf **-@_-u_M :jLs[lt glnPsf] cjsfz sf]ifaf6 nfe e'QmfgL ubf{ nfe /sdsf] kfFr k|ltzt .
:jLs[lt glnPsf] cjsfz sf]ifaf6 ul/g] nfesf] e'QmfgLdf % k|ltztsf b/n] clu|d s/ s§f u/L
afFsL /sd e'QmfgL ug'{ kb{5 . ;f] ;DaGwdf tn plNnlvt pbfx/0faf6 :ki6 ul/Psf] 5M
pbfx/0f @=##M dfgf}+, xl/ sfkm\n]n] cjsfz of]ubfg ul/cfPsf] cjsfz sf]if, P]g nfu"
eO;s]kZrft olb :jLs[lt glnPsf] cjsfz sf]if ePsf] cj:Yffdf e'QmfgL k|fKt u/]sf]
/sd / ;f] sf]ifdf of]ubfg u/]sf] /sdsf] km/s /sddf lgDgfg';f/ c:jLs[t cjsfz
sf]ifn] clu|d s/ s§f ug'{ kb{5 .
-!_ ;~ro sf]if – @)%* r}q !( ut]b]lv
a}zfv d;fGt @)^) ;Ddsf] ;fFjf ? $,%),)))÷–
-@_ P]= cjlwdf ;~ro sf]ifsf] /sddf Aofh ?= %),)))÷–
hDdf e'QmfgL /sd ?= %,)),)))÷–
dfgf}+,pQm ;fFjf /sddWo] lgh xl/ sfkm\n]sf] cfkm\gf] of]ubfg /sd ?=$,%),))).– /x]5 .
-!_ e'QmfgL x'g] /sd ?=%,)),)))÷–
-@_ pQm sf]ifdf cfkm\gf] of]ubfg /sd ?=$,%),)))÷–
s/ k|of]hgsf] nflu nfe ?=%),)))÷–
P]gsf] bkmf ** -@_-u_ cg';f/ e'QmfgL ubf{ % k|ltztsf b/n] x'g] ?=@,%)).– clu|d s/
s§f u/L afFsL /sd ?=$,(&,%)).– e'QmfgL ug'{kb{5 .
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bkmf **-#_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg afl;Gbf a}+s, ljQLo ;+:yf, ;xsf/L jf
C0fkq hf/L ug]{ cGo s'g} lgsfo jf k|rlnt sfg'g adf]lhd ;"lrs[t ePsf sDkgLn] s'g} k|fs[lts
JolQmnfO{{ lgIf]k, C0fkq, l8j]Gr/ tyf ;/sf/L a08 afkt b]xfo adf]lhdsf] Aofh jf Aofh afktsf]
s'g} /sd e'QmfgL lbFbf s'n e'QmfgL /sddf kfFr k|ltztsf b/n] s/ s§L ug'{ kg]{5 M–
-s_ g]kfndf ;|f]t ePsf], /
-v_ Joj;fo ;~rfng;Fu ;DAflGwt gePsf] .
s'g} klg k|fs[lts JolQmnfO{{ afl;Gbf a}+s tyf ljQLo ;+:yf, ;xsf/L jf C0fkq hf/L ug]{ lgsfo jf
Stock Exchange df ;"rLs[t ePsf sDkgLn] lgIf]k, C0fkq jf l8a]Gr/ jf ;/sf/L a08afkt
ltl/g] Aofh /sd e'QmfgL ubf{ e'QmfgL /sddf % k|ltztsf b/n] clu|d s/ s§f u/L afFsL /sd
e'QmfgL lbg' kb{5 . t/ k|fs[lts JolQmafx]s cGo lgsfonfO{{ ul/g] -dfly pNn]v ul/Psf ;+:yfn]_
Aofh e'QmfgLdf eg] !% k|ltztsf b/n] clu|d s/ s§f u/L e'QmfgL lbg' kb{5 . oxfF a}+s tyf
ljQLo ;+:yf eGgfn] a}+s tyf ljQLo ;+:yf P]g, @)&# cg';f/ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
@ sf] v08 -5_ cg';f/ s[lif, ;xsf/L, pBf]u jf cGo s'g} vf; cfly{s k|of]hgsf nflu shf{ lbg] jf
;j{;fwf/0faf6 lgIf]k ;+sng ug]{ p2]Zon] k|rlnt sfg'g adf]lhd :yfkgf ePsf] ljQLo ;+:yf
;Demg' kb{5 / ;f] zAbn] g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L ljQLo ;+:yf egL
tf]lslbPsf] ;+:yf ;d]tnfO{{ hgfpF5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=#$M dfgf}+, lxdfnog O{Gkmf]6]s ln=Nepal Stock Exchange Ltd. df ;"lrs[t sDkgL
/x]5 . pQm sDkgLn] k'FhL h'6fpg] qmddf !) k|ltzt Aofh b/sf] C0fkq hf/L u/]sf] /x]5 .
lbkLsfn] ?=%,)),))).– sf] To:tf] C0fkq vl/b u/]sL /lx5g\ . ABC & Co. n]
?=@),)),))).– sf] C0fkq vl/b u/]sf] /x]5 . ;f] sDkgLn] pQm C0fkqsf] Aofh e'QmfgL
ug]{ qmddf lbkLsfnfO{{ Aofh e'QmfgL ubf{ Aofh ?=%),))).– df % k|ltztsf b/n] x'g]
?=@,%)).– clu|d s/ s§f u/L afFsL x'g cfpg] ?=$&,%)).– e'QmfgL ug'{ kb{5 . o;/L clu|d
s/ s§f u/L k|fKt e'QmfgL /sd P]gsf] bkmf (@ sf] pkbkmf -!_ sf] v08 -ª_ adf]lhd
clGtd ¿kdf s/ s§L x'g] e'QmfgL ePsf] x'Fbf To:tf] /sdnfO{{ k'gM cfodf ;dfj]z ug'{
kb}{g . To:t}, ABC & Co. n] k|fKt ug]{ Aofh cfDbfgL ?=@,)),))).– df P]gsf] bkmf ** sf]
pkbkmf -!_ cg';f/ !% k|ltztsf b/n] x'g] ?=#),))).– clu|d s/ s§f u/L afFsL x'g cfpg]
?=!,&),))).– e'QmfgL ug'{ kb{5 . o;/L s§f ul/Psf] clu|d s/ clGtd s/ s§f gx'g] x'Fbf
ABC & Co. n] cfkm\gf] ltg'{kg]{ s/ bfloTjaf6 ldnfg ug{ ;Sg]5 . cyf{t s'n Aofh
?=@,)),))).– nfO{{ cfkm\gf] gfkmf–gf]S;fg vftfdf cfDbfgL b]vfpg' kb{5 eg] ?=#),))).–
nfO{{ clu|d s/sf] ¿kdf jf;nftdf b]vfpg' kb{5 .
bkmf **-$_M pkbkmf -!_, -@_ / -#_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf e'QmfgL ubf{ of]
bkmf nfu" x'g] 5}g M–
dfly pNn]v ul/Psf ljleGg e'QmfgLdf clu|d s/ s§f u/L e'QmfgL ug'{kg]{ elgP tfklg
lgDgfg';f/sf e'QmfgLdf clu|d s/ s§f ug'{ kb}{g .
bkmf **-$_-s_M k|fs[lts JolQmn] u/]sf] Joj;fo ;~rfng;Fu ;DalGwt afx]ssf cGo s'g} e'QmfgL,
k|fs[lts JolQmn] hUuf / ;f];Fu hl8t ;fdfg tyf pks/0f ef8fdf lnPafkt lt/]sf] ef8f e'QmfgL jf
k|fs[lts JolQmsf] cfkm\gf] Joj;fo;Fu ;DalGwt e'QmfgLdf s/ s§f ug'{kg]{ t/ cGo e'QmfgLdf eg] s/
21
s§f ug'{ kb}{g . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=#%M dfgf}+, uf]ljGb eGg] JolQmn] cfkm\gf] 3/ lgdf{0f ug]{ qmddf gS;f agfpgsf]
nflu / 3/sf] lgdf{0f gx'Gh]n /]vb]v ug]{ u/L s[i0f zdf{ eGg] OlGhlgo/nfO{{ dfl;s
?=@),))).– k/fdz{ z'Ns afkt ltg]{ u/]sf /x]5g\ . o;/L e'QmfgL ul/g] z'Nsdf clu|d
s/ s§f ug'{ kb}{g . t/ lgh s[i0f zdf{n] o;/L k|fKt k/fdz{ z'NsnfO{{ eg] cfkm\gf] cfodf
;dfj]z ug'{ kb{5 .
bkmf **-$_-s!_M kqklqsfdf k|sflzt n]v /rgf afktsf] e'QmfgL
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=#^M dfgf}+, Zofd Ps k|fWofks x'g\ . lghn] s'g} klqsfdf cfly{s ljifodf n]v /rgf
k|sflzt u/] afkt ?=%,))).– k|fKt u/]sf /x]5g\ . pQm klqsfdf n]v /rgf k|sflzt eP
afktsf] e'QmfgL ubf{ e'QmfgL lbg] JolQmn] e'QmfgLdf s/ s§f ug'{ kb}{g . t/ lgh k|fWofksn]
o;/L k|fKt u/]sf] /sd lghn] cfo ljj/0f k]z ubf{ cfk\mgf] cfodf eg] ;dfj]z ug'{ kb{5 .
bkmf **-$_-v_M afl;Gbf a}+s jf c? afl;Gbf ljQLo ;+:yfnfO{{ lt/]sf] Aofh,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=#&M dfgf}+, P;\ P08 sDkgLn] City Commerce and Development Bank Ltd.
af6 Joj;fosf] nflu cfjZos kg]{ Working Capital sf] nflu ?=@ s/f]8 jflif{s !)
k|ltztsf b/n] Aofh ltg]{ u/L C0f lnPsf] /x]5 . pQm sDkgLn] jflif{s ?=@) nfv Aofh
ljQLo ;+:yfnfO{{ e'QmfgL u/]sf] /x]5 . o;/L ;f] sDkgLn] ljQLo ;+:yfnfO{{ e'QmfgL u/]sf]
Aofh /sddf e'QmfgLdf s/ s§f ug'{ kb}{g .
bkmf **-$_-u_M s/ 5'6 kfPsf] e'QmfgL jf bkmf *& adf]lhd s/ s§L x'g'kg]{ e'QmfgL,
pbfx/0f @=#*M dfgf}+, Poor & Support Ps d'gfkmf gsdfpg] u}/ ;/sf/L ;+:yf /x]5 . o;n]
cfkm\gf] ;+:yfsf] p2]Zo cg'¿k u|fdL0f e]usf lgd'vf hgtfsf] nflu lzIff k|bfg ug{sf] nflu
Donor af6 s'g} k|ltkmnsf] cf; gu/L ul/Psf] cg'bfg k|fKt u/L vr{ ug]{ ub{5 . pQm ;+:yfn]
cfGtl/s /fh:j sfof{noaf6 s/ 5'6sf] k|df0fkq lnPsf] /x]5 . o; cj:yfdf ;f] ;+:yfn]
cg'bfg afkt k|fKt u/]sf] /sd P]gsf] bkmf !)-5_ cg';f/ s/ 5'6 x'g] /sd ePsf]n] cg'bfg
lbg] JolQmn] ;f] /sddf s/ s§f ug'{ kb}{g . t/, s/ 5'6 gx'g] /sd h:t} lgIf]k /sdsf] Aofh
e'QmfgLdf eg] e'QmfgL lbg]n] ;|f]tdf s/ s§f ug'{ kb{5 .
bkmf **-$_-3_M qm]l86 sf8{ hf/L ug]{ a}+snfO{{ lt/]sf] O06/l/hgn O06/r]Gh z'Ns,
pbfx/0f @=#(M dfgf}+, National Bank Limited Ps Commercial Bank /x]5 . pQm a}+sn]
Master Card h:tf Credit Card ;~rfngdf NofPsf] /x]5 . a}+sn] o:tf] Credit Card hf/L
ug]{ Master Card International nfO{{ Master Card k|of]u u/]afkt lng] z'Nssf] s]xL c+z
e'QmfgL ug'{kg]{ x'G5 . o;/L ;]jf z'Ns afkt Master Card International nfO{{ Transfer ul/g]
/sddf e'QmfgLdf s/ s§f ug'{ kb}{g .
bkmf **-$_-ª_M ;fd'lxs nufgL sf]if -Do'r'cn km08_ nfO{{ e'QmfgL ul/Psf] nfef+z / Aofh .
cfly{s P]g, @)&) n] bkmf **-$_-ª_ yk u/]sf] / ;f] adf]lhddf u/]sf] ;+zf]wg kZrft ;fd"lxs nufgL
sf]if -Do'r'cn km08_ nfO{{ e'QmfgL ug]{ nfef+z / Aofh e'QmfgLdf s/ s§f ug'{ gkg]{ Joj:yf u/]sf] 5 .
o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
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pbfx/0f @=$)M uf]N8g Do'r'cn km08n] g]kfn a}+s ln=df ?=! s/f]8 lgIf]k /fv]sf] /x]5 .
pQm a}+sn] ;f] Do"Ro'cn km08nfO{{ @)&! c;f]h d;fGtdf ?=% nfv Aofh e'Qmfg ug'k{ g]{
/x]5 . pQm Aofh e'QmfgLdf s/ s§f ug'{ kb}{g .
@=% cfsl:ds nfedf s/ s§L
cfos/ P]g, @)%* sf] bkmf **s= adf]lhd cfsl:ds nfedf lgDgfg';f/ s/s§L ug'{ kb{5 M—
bkmf **s=-!_M cfsl:ds nfe afktsf] e'QmfgLdf kRrL; k|ltztsf b/n] s/s§L ug'{kg]{5 .
t/ ;flxTo, snf, ;+:s[lt, v]ns'b, kqsfl/tf, lj1fg, k|ljlw tyf ;fj{hlgs k|zf;g If]qdf of]ubfg
k'¥ofP afkt k|fKt x'g] /fli6«o / cGt/f{li6«o:t/sf k'/:sf/df g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf
k|sfzg u/L cfsl:ds nfe s/ gnfUg] u/L 5'6 lbg ;Sg]5 .
bkmf **s=-@_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;flxTo, snf, ;+:s[lt, v]ns'b,
kqsfl/tf, lj1fg, k|ljlw tyf ;fj{hlgs k|zf;g If]qdf of]ubfg k'¥ofP afkt k|fKt x'g] /fli6«o /
cGt/f{li6«o:t/sf kfFr nfv ?k}ofF;Ddsf] k'/:sf/df cfsl:ds nfe s/ nfUg] 5}g .
P]gsf] bkmf @ -h!_ df cfsl:ds nfenfO{{ lgDgfg';f/ kl/eflift u/]sf] 5 M
æcfsl:ds nfeÆ eGgfn] lr7\7f, pkxf/, k'/:sf/, alS;;, lhtf}/L jf cGo s'g} klg cfsl:ds
¿kdf k|fKt x'g] nfe ;Demg' kb{5 .
nfe k|fKt x'g] lglZrttf geP tfklg k|fks JolQmsf] >d jf k'FhLsf] pkof]u gu/L k|fKt x'g] lr7\7f,
pkxf/, k'/:sf/ alS;;, lhtf}/L jf cGo /sdnfO{{ cfsl:ds nfe dflgG5 . P]gsf] bkmf (@-!_-em_
adf]lhd o:tf] cfsl:ds nfedf x'g] s/ s§L /sd clGtd s/ s§L dflgG5 .
pbfx/0f @=$!M dfgf}+, lbks lg/f}nf eGg] JolQmn] Casino Nepal df h'jf v]n]sf /x]5g\ /
?=!,)),))).– lht]sf /x]5g\ . o:tf] lhtf}/L /sddf Casino Nepal n] @% k|ltzt cyf{t
?=@%,))).– e'QmfgLdf s/ s§f u/L afFsL ?=&%,))).– dfq lgh lbks lg/f}nfnfO{{ e'QmfgL
ug'{ kb{5 . P]gsf] bkmf (@ -!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g] s/ s§L /sd clGtd s/
s§L dflgG5 .
pbfx/0f @=$@M dfgf}+, lbks sfo:y eGg] JolQmn] bz}+sf] ;dodf lr7\7f vl/b u/]sf] /x]5 .
lr7\7f vf]Nbf ;f] JolQmnfO{{ ?=!,)),))).– sf] lr7\7f k/]sf] /x]5 eg] pQm JolQmnfO{{ e'QmfgL
ubf{ @% k|ltztn] x'g] cyf{t ?=@%,))).– s/ s§f u/L afFsL ?=&%,))).– dfq e'QmfgL
ug'{kb{5 . P]gsf] bkmf (@-!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g] s/ s§L /sd clGtd s/ s§L
dflgG5 .
@=^ 7]Ssf jf s/f/sf] e'QmfgL ubf{ s/ s§L M
cfos/ P]g, @)%* sf] bkmf *( adf]lhd 7]Ssf jf s/f/sf] e'QmfgL ubf{ lgDgfg';f/ s/ s§L ug'{kg]{
x'G5 M
bkmf *(-!_M afl;Gbf JolQmn] 7]Ssf jf s/f/ afkt krf; xhf/ ?k}ofFeGbf a9Lsf] /sd e'QmfgL lbFbf
e'QmfgLsf] s'n /sddf Ps bzdna kfFr k|ltztsf b/n] s/s§L ug'{ kg]{5 .
23
bkmf *(-@_M pkbkmf -!_ df plNnlvt /sd olsg ug{ Pp6} s/f/ cGtu{t To:tf] JolQm jf lghsf]
;Da4 JolQmaf6 ;f]xL s/f/ cGtu{t e'QmfgL kfpg] JolQm jf lghsf] ;Da4 JolQmnfO{{ ljutsf] bz
lbgdf lbOPsf cGo s'g} e'QmfgLx? eP ;f] ;d]t hf]8L olsg ug'{ kg]{5 .
s'g} klg afl;Gbf JolQmn] 7]Ssf jf s/f/ cGtu{t ?=%),))).– eGbf a9Lsf] /sd e'QmfgL ubf{
e'QmfgL /sdsf] !=% k|ltztsf b/n] e'QmfgLdf s/ s§f u/L e'QmfgL ug'{ kb{5 / e'QmfgL /sd jf
s/f/ jf 7]Ssf /sd olsg ug]{ k|of]hgsf] nflu ;f]xL s/f/ cGtu{t e'QmfgL kfpg] JolQm jf lghsf]
;Da4 JolQmnfO{{ ljut bz lbgdf lbOPsf cGo s'g} e'QmfgL eP ;f] ;d]t hf]8L olsg ug'{
kb{5 . o; bkmfsf] k|of]hgsf] nflu æ7]Ssf jf s/f/Æ nfO{{ lgDgfg';f/ :ki6 kfl/Psf] 5 M–
o; bkmfsf] k|of]hgsf] nflu æ7]Ssf jf s/f/Æ eGgfn] s'g} j:t' jf >ldssf] cfk"lt{ jf d"t{ ;DklQ
jf ;+/rgfsf] lgdf{0f jf h8fg jf :yfkgf ug]{ ;DaGwdf ul/Psf] s/f/ jf ;Demf}tf tyf ljefun]
7]Ssf jf s/f/ egL tf]s]sf] sfo{nfO{{ ;Demg' k5{ / To:tf] s/f/ jf ;Demf}tfn] lgdf{0f jf h8fg jf
:yfkgf;Fu ;DalGwt ;]jf ;d]tnfO{{ ;d]6]sf] eP ;f] ;]jf afktsf] e'QmfgLnfO{ ;d]t hgfpF5 .
o;/L 7]Ssf jf s/f/df lgDg sf/f]af/ kb{5g\ M
• j:t' jf >ldssf] cfk"lt{,
• d"t{ ;DklQ jf ;+/rgfsf] lgdf{0f, h8fg jf :yfkgf -;DalGwt ;]jf ;d]t_ /
• ljefun] 7]Ssf jf s/f/ egL tf]s]sf sf/f]af/ .
o; ;DaGwdf P]gsf] bkmf ** adf]lhd ;]jf dflgPsf] e'QmfgL eg] 7]Ssf dflgb+}g . 7]Ssf dflgg
d'Vo ¿kn] cfk"lt{sf] Arrangement, Labor Supply, dfn;fdfgsf] cfk"lt{ jf Tangible Assets
lgdf{0f;Fu k|ToIf ;DalGwt x'g' kb{5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=$#M dfgf}+, ABC & Co. n] CBS International af6 /fzg 7]Ssf afkt
?=%!,))).– k|fKt u/]sf /x]5g\ . o:tf] e'QmfgL ?=%),))).– eGbf a9L ePsf]n] k"/} e'QmfgL
/sddf s/ s§f ug'{ kb{5 . cyf{t, CBS International n] s'n 7]Ssf /sd ?=%!,))).–
e'QmfgL lbFbf !=% k|ltztsf b/n] x'g] ?=&^%.– s/ s§f u/L afFsL x'g cfpg] ?=%),@#%.–
ABC & Co. nfO{{ e'QmfgL lbg' kb{5 .
pbfx/0f @=$$M dfgf}+, Zenith xf]6n k|f=ln=n] cfkm\gf] xf]6nnfO{{ jif{ lbgel/ cfjZos kg]{
s'v'/fsf] df;' Haris Fresh House af6 vl/b ug]{ u/L ;Demf}tf u/]sf /x]5g\ . lgh
xf]6nn] df;' vl/b u/]afkt e'QmfgL lgDgfg';f/ lbPsf /x]5g\ .
@)^%.$.& ?=@%,))).–
@)^%.$.!@ ?=!),))).–
@)^%.$.!# ?=%,))).–
@)^%.$.!% ?=!),))).–
@)^%.$.!& ?=%,))).–
s/f/ cg';f/ ?=%),))).– olsg ug]{ k|of]hgsf] nflu e'QmfgL lbPsf] lbgb]lv ljut bz
lbgsf] e'QmfgL /sd hf]l8G5 .
e'QmfgL ldlt ljut bz lbg /sd ?=
@)^%.$.!& ) %,))).–
24
@)^%.$.!% @ !),))).–
@)^%.$.!# @ %,))).–
@)^%.$.!@ ! !),))).–
@)^%.$.& % @%,))).–
hDdf !) %%,))).–
o;/L ljut bz lbgdf e'QmfgL u/]sf] /sd ?=%%,))).– df !=% k|ltztsf b/n] x'g]
?=*@%.– e'QmfgLdf s/ s§f u/L e'QmfgL lbg' kb{5 .
bkmf *(-#_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg s'g} afl;Gbf JolQmn] s'g} 7]Ssf jf
s/f/ cGtu{t s'g} u}/ afl;Gbf JolQmnfO{{ lbg] e'QmfgLaf6 b]xfo adf]lhd s/ s§L ug'{ kg]{5 M–
bkmf *(-#_-s_M 7S] sf jf s/f/df kfr
F kl| tzt
bkmf *(-#_-v_ M u/} afl;Gbf aLdf sDkgLnfO{ lkl| dod eQ ' mfgL ubf{ jf u/} afl;Gbf aLdf
sDkgLaf6 kg' aLd
{ f afkt kf| Kt xg' ] lkl| dod /sdaf6 lbOg] sldzgdf Ps bzdna kfr F kl| tzt,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=$%M dfgf}+, g]kfn hLjg aLdf sDkgL ln=n] hfkfgL hLjg aLdf sDkgL;Fu
Reinsurance s/f/ u/]sf] /x]5 . cfly{s jif{ @)&^.&& df hfkfgL hLjg aLdf sDkgLnfO{{
?=!),)),))).– Reinsurance Premium e'Qmfg u/]sf] /x]5 eg] hfkfgL hLjg aLdf sDkgL
u}/ afl;Gbf aLdf sDkgL ePsf] sf/0f o:tf] e'QmfgL /sddf !=% k|ltztsf b/n] x'g cfpg]
/sd ?=!%,))).– e'QmfgLdf s/ s§f u/L afFsL /sd ?=(,*%,))).– e'QmfgL lbg' kb{5 .
bkmf *(-#_-u_M v08 -s_ jf -v_ df n]lvPb]lv afx]s ljefun] To:tf] afl;Gbf JolQmnfO{{ lnlvt
;"rgf lbPsf]df ;f] ;"rgfdf plNnlvt b/df .
dfly pkv08 -s_ jf -v_ afx]s u}/ afl;Gbf JolQmnfO{{ lbOg] e'QmfgLsf cGo cj:yfdf ljefun] afl;Gbf
e'QmfgLstf{nfO{{ lnlvt ;"rgf lbP adf]lhd s/ s§f u/L e'QmfgL ug'{ kb{5 .
bkmf *(-#s=_M pkef]Qmf ;ldltdfkm{t sfd u/fpg] u/L ul/Psf] krf; nfv ?k}ofFeGbf a9Lsf]
e'QmfgL /sddf Ps bzdna kfFr k|ltztsf b/n] s/ s§L ug'{kg]{5 .
g]kfn ;/sf/, k|b]z ;/sf/ tyf :yfgLo txsf lgsfox?af6 pkef]Qmf ;ldlt u7g u/L pQm pkef]Qmf ;ldlt
dfkm{t sfd u/fpg] u/L krf; nfv ?k}ofFeGbf a9Lsf] e'QmfgL lbFbf e'QmfgL /sdsf] !=% k|ltztsf b/n] s/
s§L u/L afFsL /sd e'QmfgL lbg'k5{ .
bkmf *(-$_M pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg b]xfosf e'QmfgLsf xsdf of] bkmf
nfu" x'g] 5}g M–
-s_ Joj;fo ;~rfng ul//x]sf] afx]s cGo k|fs[lts JolQmnfO{ g]kfndf ;|f]t ePsf] hUuf
jf 3/ / 3/df hl8t ;fdfg tyf pks/0f afkt lt/]sf] ef8f afx]ssf] cGo s'g}
e'QmfgL,
-v_ s/ 5'6 lbOPsf e'QmfgL jf bkmf *&, ** jf **s= adf]lhd s/ s§L ug'{kg]{ e'QmfgL .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
25
pbfx/0f @=$^M dfgf}+, uf]ljGb eGg] JolQmn] cfkm\gf] 3/ ?=%) nfvdf lgdf{0f ug]{ u/L lgdf{0f
sDkgLnfO{{ 7]Ssf lbPsf] /x]5 . o;/L lbPsf] 7]Ssfsf] e'QmfgLdf lgh uf]ljGbn] e'QmfgLdf s/
s§f ug'{ kb}{g . t/, ;f] lgdf{0f sDkgLn] o;/L 7]Ssf afkt k|fKt /sdnfO{{ eg] cfkm\gf]
cfodf ;dfj]z ug'{ kb{5 .
pbfx/0f @=$&M dfgf}+, g]kfn cjsfz sf]if, ljefuaf6 :jLs[t cjsfz sf]if /x]5 . pQm
sf]ifsf] lgIf]k z'e a}+s ln= df /x]5 . cjsfz sf]ifsf] Aofhdf cfo s/ gnfUg] ePsf] x'Fbf ;f]
a}+sn] pQm sf]ifnfO{{ e'QmfgL ug]{ Aofhdf s/ s§f ug'{ kb}{g .
s'g} e'QmfgL bkmf *& jf ** cGtu{t klg kg]{ / of] bkmf cGtu{t klg kg]{ b]lvPdf bkmf *& jf **
cGtu{tsf] e'QmfgLdf s/ s§L ug'{kg]{ b/ nfu" x'G5 .
@=& s/ s§L ul/g' kg]{ b/ M
Afl;Gbf JolQmn] cfos/ P]g, @)%* sf] *&, **, **s= / *( adf]lhd ul/g'kg]{ s/ s§Lsf b/
;dli6utdf tn tflnsfdf k|:t't ul/Psf] 5 .
e'QmfgLdf s/ clGtd
cfslif{t x'g] bkmf e'QmfgLdf s/ s§L x'g] e'QmfgL
s§Lsf] b/ x'g]÷gx'g]
bkm *& -!_ /f]huf/Lsf] cfo cg';"rL–! sf] ;fdfGotofM
-KFL/>LDS_ bkmf ! df x'g]
tf]lsPsf] b/n]
bkmf **-!_ ;fdfGo Aofh e'QmfgL !% k|ltzt gx'g]
bkmf **-!_ k|fs[lts ;|f]t, ef8f, /f]oN6L, ;]jf !% k|ltzt gx'g]
z'Ns, sldzg jf laqmL af]g;,
cjsfz e'QmfgL cflb
bkmf **-!_ k6s] ¿kdf ul/Psf] cWofkg !% k|ltzt x'g]
bkmf (@-!_-h_ u/fP afktsf] e'QmfgL, k|Zgkq -k|lt a}7s aL;
xhf/ ?k}ofF;Dd_
tof/ u/] jf pQ/k'l:tsf hfFr
u/] afktsf] e'QmfgL
bkmf **-!_-!_ g]kfn ;/sf/ jf :jLs[t cjsfz % k|ltzt x'g]
bkmf (@-!_-5_ sf]ifaf6 ePsf] of]ubfgdf -lgoldt
cfwfl/t cjsfz e'QmfgL ¿kdf e'QmfgL
?=%,)),))).– jf e'QmfgL x'g] lgj[Qe/0f
/sdsf] %) k|ltztdWo] h'g a9L afx]s_
x'G5 ;f] 36fO{ afFsL /xg]
e'QmfgLdf
bkmf **-!_-@_ afl;Gbf /f]huf/ sDkgLn] u}/ % k|ltzt x'g]
bkmf (@-!_-r_ afl;Gbf JolQmnfO{{ e'QmfgL u/]sf]
sldzgdf
bkmf **-!_-#_ jfo'ofgsf] lnh -k§f_ afktsf] !) k|ltzt x'g]
bkmf (@-!_-r_ /sd e'QmfgL -u}/afl;Gbf
JolQmsf]
26
e'QmfgLdf s/ clGtd
cfslif{t x'g] bkmf e'QmfgLdf s/ s§L x'g] e'QmfgL
s§Lsf] b/ x'g]÷gx'g]
xsdf_
bkmf **-!_-$_ d"No clej[l4 s/df btf{ ePsf] !=% k|ltzt gx'g]
;]jfk|bfos afl;Gbf JolQmnfO{{
e'QmfgL u/]sf] ;]jf z'Nsdf jf
d"No clej[l4 s/ 5'6sf] sf/f]af/
ug{] afl;Gbf lgsfonfO{{ e'QmfgL
u/]sf] ;]jf z'Nsdf
bkmf **-!_-%_ Affl;Gbf JolQmn] g]kfndf ;|f]t !) k|ltzt gx'g]
ePsf] ef8f e'QmfgLdf
bkmf **-!_-%_ -s_ d"\No clej[l4 s/df btf{ eO{ !=% k|ltzt gx'g]
;jf/L ;fwg ef8fdf lbg]
Joj;fo ug]{ JolQmnfO{{ To:tf]
;jf/L ;fwgsf] ef8f afkt
e'QmfgL ug]{ /sd
bkmf **-!_ -%_ -v_ k|fs[lts JolQmn] 3/ axfn s/ s§L ug'{
afkt k|fKt u/]sf] /sd gkg]{
bkmf **-!_-&_ afl;Gbf JolQmn] e"–pku|x, !) k|ltzt gx'g]
Aof08ljy, clK6sn kmfOj/,
b'/;~rf/ ;DaGwL pks/0f jf
ljB't k|zf/0f nfOg k|of]u
u/]afkt u/]sf] e'QmfgL
bkmf **-!_-^_ ;fd'lxs nufgL sf]if -Do'r'cn
km08_ af6 ljt/0f ul/g] k|ltkmn
bkmf (@-!_-`_ k|fs[lts JolQmnfO{{ % k|ltzt x'g]
cGo JolQmnfO{{
!% k|ltzt gx'g]
bkmf **-!_-*_ 9'jfgL ;]jf afktsf] tyf 9'jfgL @=% k|ltzt x'g]
;fwg ef8fdf lbP afktsf] -k|fs[lts
e'QmfgL /sd JolQmsf]
xsdf_
bkmf **-!_-*_ d"No clej[l4 s/df btf{ eO{ !=% k|ltzt gx'g]
9'jfgL ;]jf k|bfg ug{] jf 9'jfgL
;fwg ef8fdf lbg] Joj;fo ug{]
JolQmnfO{ e'QmfgL ug{] /sd
bkmf **-!_-!)_ afl;Gbf a}+Í tyf ljQLo ;+:yfn] !) k|ltzt x'g]
g]kfn /fi6« a}Ín] tf]s]sf] If]qdf
nufgL ug{ ljb]zL a}Íaf6 ljb]zL
d'›fdf lnPsf] C0f afktsf]
27
e'QmfgLdf s/ clGtd
cfslif{t x'g] bkmf e'QmfgLdf s/ s§L x'g] e'QmfgL
s§Lsf] b/ x'g]÷gx'g]
Aofh e'QmfgL
bkmf **-!_-(_ pkef]Qmfn] j:t' tyf ;]jf vl/b s/ s§L ug'{
ubf{ k|rlnt sfg'g adf]lhd gkg]{
e'QmfgL sf8{‚ O–dgL -jfn]6_‚
df]jfOn a}+lsË h:tf ljB'tLo
e'QmfgLsf pks/0faf6 e'QmfgL
u/] afkt k|bfg ul/g] k|f]T;fxg
/sddf
bkmf **-@_-s_ sDkgL jf ;fem]bf/L kmd{n] % k|ltzt x'g]
bkmf (@-!_-s_ e'QmfgL u/]sf] nfef+z
bkmf **-@_-v_ nufgL aLdfsf] nfe e'QmfgL % k|ltzt x'g]
bkmf (@-!_-u_
bkmf **-@_-u_ :jLs[lt glnPsf] cjsfz % k|ltzt x'g]
bkmf (@-!_-3_ sf]ifaf6 nfesf] e'QmfgL
bkmf **-#_ g]kfndf ;|f]t ePsf] / Joj;fo % k|ltzt x'g]
bkmf (@-!_-ª_ ;~rfng;Fu ;DalGwt gePsf]
v08df afl;Gbf a}+s, ljQLo
;+:yf, ;xsf/L jf C0fkq hf/L
ug]{ cGo s'g} lgsfo jf k|rlnt
sfg'g adf]lhd ;"lrs[t ePsf
sDkgLn] s'g} k|fs[lts JolQmnfO{{
lgIf]k, C0fkq, l8j]Gr/ tyf
;/sf/L a08 afkt e'Qmfg ug]{
Aofh
bkmf **-!_ afl;Gbf a}+s, ljQLo ;+:yf, !% k|ltzt x'g]
bkmf (@-!_-ª_ ;xsf/L jf C0fkq hf/L ug]{ cGo
s'g} lgsfo jf k|rlnt sfg'g
adf]lhd ;"lrs[t ePsf sDkgLn]
s/ 5'6 kfpg] ;+:yfnfO{ e'Qmfg
ug]{ Aofh
bkmf **-$_-s_ k|fs[lts JolQmn] u/]sf] Joj;fo s/ s§L ug'{
;~rfng;Fu ;DalGwt afx]ssf gkg]{
cGo s'g} e'QmfgL
bkmf **-$_-s!_ kqklqsfdf k|sflzt n]v /rgf s/ s§L ug'{ gkg]{
afktsf] e'QmfgL
bkmf **-$_-v_ afl;Gbf a}+s jf c? afl;Gbf s/ s§L ug'{ gkg]{
ljQLo ;+:yfnfO{{ lt/]sf] Aofh
bkmf **-$_-u_ s/ 5'6 kfPsf] e'QmfgL s/ s§L ug'{
28
e'QmfgLdf s/ clGtd
cfslif{t x'g] bkmf e'QmfgLdf s/ s§L x'g] e'QmfgL
s§Lsf] b/ x'g]÷gx'g]
gkg]{
bkmf **-$_-3_ qm]l86 sf8{ hf/L ug]{ a}+snfO{{ s/ s§L ug'{
lt/]sf] O06/l/hgn O06/r]Gh gkg]{
z'Ns
bkmf **-$_-ª _ ;fd"lxs nufgL sf]if -Do'Ro'cn s/ s§L ug'{
km08_ nfO{{ e'QmfgL ul/Psf] gkg]{
nfef+z / Aofh
bkmf **s=-!_ cfsl:ds nfe @% k|ltzt x'g]
bkmf (@-!_-em_
bkmf **s=-@_ ;flxTo, snf, ;+:s[lt, v]ns'b, s/ s§L ug'{ s/ gnfUg]
bkmf (@-!_-em_ kqsl/tf, lj1fg, k|ljlw tyf gkg]{
;fj{hlgs k|zf;g If]qdf of]ubfg
k'¥ofP afkt k|fKt x'g] /fli6«o /
cGt/f{li6«o:t/sf kfFr nfv
?k}ofF;Ddsf] k'/:sf/
bkmf *(-!_ s/f/ jf 7]Ssf afkt ?= !=% k|ltzt gx'g]
%),))).– eGbf a9L /sdsf]
e'QmfgL
bkmf *(-#_-s_ u}/ afl;Gbf JolQmnfO{{ e'QmfgL % k|ltzt x'g]
x'g] jfo'ofg dd{t tyf cGo
7]Ssf jf s/f/df
bkmf *(-#_-v_ u}/ afl;Gbf JolQmnfO{{ e'QmfgL !=% k|ltzt x'g]
x'g] k'g{aL{df lk|ldod / u}/
afl;Gbf aLdf sDkgLaf6 k'g{aL{df
afkt k|fKt x'g] lk|ldod /sdaf6
lbOg] sldzg
bkmf *(-#_-u_ u}/ afl;Gbf JolQmnfO{{ x'g] cGo ljefun] lnlvt x'g]
e'QmfgL ;"rgf lbP
adf]lhd
bkmf *(-#s=_ pkef]Qmf ;ldltdfkm{t sfd !=% k|ltzt gx'g]
u/fpg] u/L ul/Psf] krf; nfv
?k}ofFeGbf a9Lsf] e'QmfgL /sddf
@=* clGtd ¿kdf s/ s§L x'g] e'QmfgL M
cfos/ P]g, @)%* sf] bkmf (@ df clGtd ¿kdf s/ s§L x'g] e'QmfgL ;DaGwdf lgDgfg';f/
Joj:yf /x]sf] 5M
bkmf (@-!_M b]xfosf e'QmfgLnfO{{ clGtd ¿kdf s/ s§L x'g] e'QmfgL dflgg]5 M–
29
bkmf (@-!_-s_M afl;Gbf sDkgL jf ;fem]bf/L kmd{n] e'QmfgL u/]sf] nfef+z,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=$*M dfgf}+, g]kfn j}b]lzs /f]huf/ k|f=ln=Ps afl;Gbf sDkgL
/x]5 . pQm sDkgLn] cf=j=@)^$.^% sf] d'gfkmfaf6 cfkm\gf] z]o/xf]N8/nfO{{ ?=^) k|lt
z]o/sf] b/n] nfef+zsf] 3f]if0ff u/]sf] /x]5 . pQm nfef+zdf ;f] sDkgLn] % k|ltztsf b/n]
x'g] ?=#.– k|lt z]o/ s/ s§L u/L ?=%&.– k|lt z]o/ z]o/xf]N8/nfO{{ e'QmfgL u/]sf] /x]5 eg]
;f] nfef+z clGtd ¿kdf s/ s§L ePsf] nfef+z dflgg]5 / z]o/xf]N8/n] ;f] nfef+z cfodf
;dfj]z ug'{ kb}{g .
pbfx/0f @=$(M dfgf}+, cflb>L P08 ;fem]bf/L kmd{sf] @)&% dfu{ @* ut] a;]sf] ;fem]bf/L
;efn] @)&$.&% sf] d'gfkmfaf6 ?=@,)),))).– ;fem]bf/sf] nufgLsf] cg'kftdf nfef+z
ljt/0f ug]{ lg0f{o u/]sf] /x]5 . pQm nfef+zdf pQm kmd{n] % k|ltztsf b/n] x'g]
?=!),))).– ;fem]bf/x?af6 s/ s§L u/L afFsL ?=!,(),))).– ;fem]bf/x?nfO{{ e'QmfgL u/]sf]
/x]5 eg] ;f] nfef+z clGtd ¿kdf s/ s§L ePsf] nfef+z dflgg]5 / ;fem]bf/x?n] ;f]
nfef+z cfodf ;dfj]z ug'{ kb}{g .
bkmf (@-!_-v_M Joj;fo ;~rfng ul//x]sf] afx]s cGo k|fs[lts JolQmnfO{{ g]kfndf ;|f]t ePsf]
hUuf jf 3/ / ;f];Fu ufFl;Psf h8fgx? / pks/0fx? afkt e'QmfgL u/]sf] ef8f,
bkmf (@-!_-u_M afl;Gbf JolQmn] nufgL aLdf afkt e'QmfgL u/]sf] nfe,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=%)M dfgf}+, k"0f{tfn] cfkm\gf] hLjg aLdf g]kfn hLjg aLdf ;+:yfgdf ?=*,)),))).–
(Sum Insurred) sf] hLjg aLdf u/fPsL /lx5g\ . lghn] ;f] afkt jflif{s ?=$),))).– lk|ldod
ltg]{ u/]sL /lxl5g\ . pQm kf]ln;L cjlw ;dfKt x'Fbf;Dd lghn] lk|ldod afkt ?=^,)),))).–
e'Qmfg ul/;s]sL /lxl5g\ . hLjg aLdf ;+:yfgaf6 pQm Policy Mature ePkl5 lghn]
?=!@,)),))).– kfpg] b]lvof] . o:tf] /sd e'QmfgL lbFbf ;+:yfgn] nfe ?=^,)),))).–
-!@,)),)))–^,)),)))_ df % k|ltztsf b/n] x'g] ?=#),))).– e'QmfgLdf s/ s§f u/L afFsL
x'g cfpg] ?=!!,&),))).– e'QmfgL lbg' kb{5 . o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 /
k"0f{tfn] ;f] /sdnfO{{ cfodf ;dfj]z ug'{ kb}{g . t/, o;/L nufgL aLdfsf] nfe u}/ afl;Gbf
JolQmaf6 e'QmfgL k|fKt ePsf] v08df eg] To:tf] nfenfO{{ cfodf ;dfj]z ug'{ kb{5 .
pbfx/0f @=%!M dfgf}+, ;hu dx/fn] ?=!) nfvsf] !) jif]{ aLdf u/fPsf /x]5g\ . kfFr jif{sf]
lgoldt lk|ldod jflif{s ?=! nfv ltl/;s]kl5 lghsf] d[To' eP5 . aLdf sDkgLn] aLdf kf]ln;L
cg';f/ ?=^ nfv %) xhf/ / aLdf+s ?=!) nfv e'QmfgL ug'{kg]{ olsg u/]5 . ;f] /sd e'QmfgL
ubf{sf] nfe ?=!! nfv %) xhf/ -?=!^ nfv %) xhf/df lt/]sf] lk|ldod ?=% nfv 36fpFbf_
nfe ePklg P]gsf] bkmf #! adf]lhd o:tf] lsl;dsf] cfodf s/ gnfUg] Joj:yf ePsf] x'Fbf o;
lsl;dsf] e'QmfgLdf s/ s§L ug'{ kb}{g .
bkmf (@-!_-3_M afl;Gbf JolQmn] lt/]sf] :jLs[lt glnPsf] cjsfz sf]ifsf] lxt afkt e'QmfgL u/]sf]
nfe,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
30
pbfx/0f=@=%@M dfgf}+, lbn]Gb| v8\sfn] cfkm\gf] cfoaf6 lgoldt ¿kn] ljut jif{df :jLs[lt
glnPsf] cjsfz sf]ifdf /sd hDdf ub}{ cfPsf /x]5g\ . pQm sf]ifn] ldlt @)^%.^.^ df
lghnfO{{ hDdf ?=*,)),))).– e'Qmfg ug'{kg]{ /x]5 . cf=j=@)^%.^^ ;Dddf lghn] pQm
sf]ifdf ?=^,)),))).– hDdf ul/;s]sf /x]5g\ . ;f] sf]ifn] ug'{kg]{ e'QmfgLaf6 nfe
?=@,)),))).– -*,)),)))–^,)),)))_ df % k|ltztsf b/n] x'g] ?=!),))).– e'QmfgLdf
s/ s§f u/L afFsL x'g cfpg] ?=&,(),))).– lgh lbn]Gb| v8\sfnfO{{ e'QmfgL lbg' kb{5 .
o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 / lghn] ;f] /sdnfO{{ cfodf ;dfj]z ug'{
kb}{g .
t/, o;/L k|fKt x'g] nfe u}/ afl;Gbf JolQmaf6 e'QmfgL k|fKt ePsf] v08df eg] To:tf]
nfenfO{{ cfodf ;dfj]z ug'{ kb{5 .
bkmf (@-!_-ª_M bkmf ** sf] pkbkmf -#_ df plNnlvt a}+s, ljQLo ;+:yf jf C0f kq hf/L ug]{
cGo s'g} lgsfo jf k|rlnt sfg'g adf]lhd ;"rLs[t ePsf sDkgL jf ;xsf/Ln] e'QmfgL lbPsf]
b]xfo adf]lhdsf] Aofh M–
-!_ g]kfndf ;|f]t ePsf] / Joj;fo ;~rfng;Fu ;DalGwt gePsf] k|fs[lts JolQmnfO{{
e'QmfgL u/]sf],
-@_ bkmf @ sf] v08 -w_ adf]lhdsf] s/ 5'6 kfpg] ;+:yfnfO{{ e'QmfgL u/]sf] .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=%#M dfgf}+, lbn]Gb| v8\sfn] lbknIdL ljsf; a}+s ln=df ?=! nfvsf] lgIf]k /fv]sf
/x]5g\ . cf=j=@)&^.&& df ;f] a}+sn] lghnfO{{ ?=!),))).– Aofh e'Qmfg u/]sf] /x]5 / o;/L
e'Qmfg ubf{ ;f] Aofh /sdsf] % k|ltztsf b/n] x'g] ?=%)).– e'QmfgLdf s/ s§f u/L afFsL x'g
cfpg] ?=(,%)).– lgh lbn]Gb| v8\sfnfO{{ e'Qmfg u/]sf] /x]5 . lbn]Gb| v8\sfsf] pQm lgIf]k
Joj;fo;Fu ;DalGwt gePsf] cj:yfdf o;/L s§L ul/Psf] s/ clGtd s/ s§L x'g]5 / lghn]
;f] /sdnfO{{ cfodf ;dfj]z ug'{ kb}{g .
t/, Jofj;flos kmd{sf] lgIf]kdf lbOPsf Aofh jf Joj;fo;Fu ;DalGwt Aofh e'QmfgLdf eg]
!% k|ltzt s/ s§f ug'{ kb{5 . o;/L k|fKt x'g] AofhnfO{{ ;f] Joj;fosf] cfosf] u0fgf ubf{
;dfj]z ug'{ kb{5 .
pbfx/0f @=%$M dfgf}+, Support Nepal P]gsf] bkmf @-w_ adf]lhd s/ 5'6 x'g] lgsfosf] ¿kdf
btf{ ePsf] Ps u}/ ;/sf/L ;+:yf xf] . pQm ;+:yfn] lbknIdL ljsf; a}+s ln=df ?=!,)),))).–
sf] lgIf]k /fv]sf /x]5g\ . cf=j=@)&^.&& df ;f] a}+sn] lghnfO{{ ?=!),))).– Aofh e'Qmfg u/]sf]
/x]5 / o;/L e'Qmfg ubf{ ;f] Aofh /sdsf] !% k|ltztsf b/n] x'g] ?=!,%)).– e'QmfgLdf s/
s§f u/L afFsL x'g cfpg] ?=*,%)).– ;f] ;+:yfnfO{{ e'Qmfg u/]sf] /x]5 . o;/L s§L ul/Psf] s/
clGtd s/ s§L x'g] e'QmfgL x'g]5 .
bkmf (@-!_-r_M bkmf *&, **, **s= jf *( adf]lhd u}/ afl;Gbf JolQmnfO{{ lbOPsf] s/ s§L
x'g'kg]{ e'QmfgL,
bkmf *& adf]lhdsf] kfl/>lds, bkmf ** adf]lhdsf] Aofh, k|fs[lts ;|f]t, /f]oN6L, ;]jf z'Ns,
sldzg, jfo'ofgsf] lnh -k§f_ afktsf] /sd, ef8f, nfef+z, nufgL aLdfsf] nfe, bkmf *(
adf]lhdsf] s/f/ jf 7]Ssf afktsf] e'QmfgL u}/ afl;Gbf JolQmnfO{{ e'QmfgL ul/Pdf To:tf e'QmfgL
31
;d]t clGtd s/ s§L x'g] e'QmfgL dflgG5g\ .
bkmf (@-!_-5_M g]kfn ;/sf/ jf :jLs[t cjsfz sf]if jf :jLs[lt glnPsf] cjsfz sf]ifaf6 e'QmfgL
ul/Psf] cjsfz e'QmfgL ;d]t ;a} k|sf/sf cjsfz e'QmfgL -lgoldt ¿kdf e'QmfgL x'g] lgj[Qe/0f
afx]s_,
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=%%M dfgf}+, lbn]Gb| v8\sf Support Nepal df sfd ug]{ sd{rf/L /x]5g\ . ;f]
;+:yfaf6 lghn] ldlt @)&^.!).% df cjsfz lnPsf] /x]5g\ . cjsfzsf] ;dodf lgoldt
kfl/>ldssf] cnfjf ;l~rt labf afkt ?=!),))).– Pjd\ pkbfg afkt ?=@,)),))).–
;d]t k|fKt u/]sf /x]5g\ . lghn] k|fKt ug]{ cjsfz e'QmfgL ?=@,!),))).– df ;f] ;+:yfn] !%
k|ltztsf b/n] x'g] ?=#!,%)).– e'QmfgLdf s/ s§f ug'{ kb{5 / ;f] cjsfz e'QmfgL
?=@,!),))).– lghsf] /f]huf/Lsf] cfodf ;dfj]z ug'{ kb}{g . lghsf] lgoldt kfl/>lds eg]
cfodf ;dfj]z u/L lgodfg';f/ nfUg] s/ s§L ug'{ kb{5 .
bkmf (@-!_-h_M k|lt a}7s aL; xhf/ ?k}ofF;Ddsf] a}7s eQf, k6s] ¿kdf cWofkg u/fP afkt,
k|Zgkq tof/ u/] jf pQ/ k'l:tsf hfFr u/] afktsf] e'QmfgL, /
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=%^M dfgf}+, lbn]Gb| v8\sf Ps :jtGq Joj;foL /x]5g\ . Support Nepal eGg] ;+:yfn]
lghnfO{{ cfkm\gf sd{rf/Lsf] nflu Pp6f ljz]if sIffdf Lecture lbgsf] nflu ?=!),))).–
cWofkg z'Ns pknAw u/fPsf] /x]5 . ;f] ;+:yfn] o:tf] e'QmfgLdf !% k|ltztsf b/n] x'g]
?=!,%)).– e'QmfgLdf s/ s§f ug'{ kb{5 . o;/L s/ s§fkl5 k|fKt ePsf] e'QmfgL /sdnfO{{
lgh lbn]Gb| v8\sfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .
pbfx/0f @=%&M dfgf}+, lbn]Gb| v8\sf ljZj ljBfnosf ul0ft ljifosf k|fWofks /x]5g\ . ljZj
ljBfnon] lng] pQm ljifosf] jflif{s k/LIffsf] nflu lghn] k|Zgkq tof/ u/] afkt
ljZjljBfnon] ?=%),))).– e'QmfgL lbFbf pQm e'QmfgLdf !% k|ltztsf b/n] ?=&,%)).– s/
s§f ug'{ kb{5 . To;}u/L lgh k|fWofksn] ul0ft ljifosf] pQ/k'l:tsf hfFr ug]{ sfo{;d]t
k|fKt u/L ;f] afkt ?=!,)),))).– e'QmfgL lbOPsf] /x]5 eg] pQm e'QmfgLdf !% k|ltztsf
b/n] ?=!%,))).– s/ s§f ug'{ kb{5 . o;/L s/ s§f kl5 k|fKt ePsf] e'QmfgL /sdnfO{{ lgh
lbn]Gb| v8\sfn] cfkm\gf] cfodf ;dfj]z ug'{ kb}{g .
bkmf (@-!_-em_M cfsl:ds nfe afktsf] e'QmfgL .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=%*M dfgf}+, lbks lg/f}nf eGg] JolQmn] Casino Nepal df h'jf v]n]sf /x]5g\ /
?=!,)),))).– lht]sf /x]5g\ . o:tf] lhtf}/L /sddf Casino Nepal n] @% k|ltzt cyf{t
?=@%,))).– e'QmfgLdf s/ s§f u/L afFsL ?=&%,))).– dfq lgh lbks lg/f}nfnfO{{ e'Qmfg
ug'{ ub{5 . P]gsf] bkmf (@-!_-em_ adf]lhd o:tf] lhtf}/Ldf x'g] s/ s§L /sd clGtd s/
s§L dflgG5 . o;/L s/ s§L kl5 k|fKt ePsf] e'QmfgL /sdnfO{{ lgh lbks lg/f}nfn] cfkm\gf]
cfodf ;dfj]z ug'{ kb}{g .
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bkmf (@-!_-`_M ;fd"lxs nufgL sf]if -Do'r'cn km08_ af6 k|fs[lts JolQmnfO{{ ljt/0f ul/g] k|ltkmn
/sd .
o; ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=%(M uf]N8g Do"Ro'cn km08n] @)&^ kf}if ^ ut] cfkm\gf lxtflwsf/LnfO{{ !)
k|ltztn] k|ltkmn ljt/0f u/]sf] /x]5 . o;/L ljt/0f ul/Psf] k|ltkmndWo] k|fs[lts JolQmnfO{{
ljt/0f u/]sf] k|ltkmndf kfFr k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . cGosf] xsdf eg] o:tf]
k|ltkmnsf] e'QmfgLdf !% k|ltztsf b/n] s/ s§f ug'{kg]{ x'G5 . k|fs[lts JolQmn] o;/L
k|ltkmndf kfFr k|ltztsf b/n] s/ s§L u/L k|fKt ePsf] /sd cfodf ;dfj]z ug'{ kb}{g .
bkmf (@-@_M clu|d s/ s§L ug]{ JolQmn] jf s/ s§L x'g] JolQmn] clGtd ¿kdf s§L x'g] e'QmfgLaf6
bkmf *&, **, **s= jf *( adf]lhd s/ s§L u/]sf] jf bkmf () sf] pkbkmf -#_ adf]lhd s§L
ul/Psf] egL dflgPsf] s/ /sd ljefunfO{{ bflvnf u/]df bkmf # sf] v08 -u_ df pNn]v eP
adf]lhdsf] JolQmn] s/ bfloTj k"/f u/]sf] dflgg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=^)M dfgf}+, Support Nepal n] cfkm\gf sd{rf/Lsf] kfl/>ldsaf6 lgodfg';f/ x'g
cfpg] s/ /sd kfl/>lds e'QmfgL ug]{ cj:yfdf g} s§f u/L ;DalGwt /fh:j sfof{nodf
bflvnf ug]{ u/]sf] /x]5 eg] To:tf] cj:yfdf cGo cfo geP cyf{t cfo ljj/0f a'emfpg'kg]{
bfloTj gePsf] sd{rf/Ln] cfkm\gf] bfloTj k"/f u/]sf] dflgg]5 . tyflk, ;f] ;+:yfn] bflvnf
u/]sf] s/ gk'u ePdf bkmf (@ sf] pkbkmf -@_ adf]lhdsf] /sd bflvnf gePsf] sf/0fn]
gk'u s/ ;lxt z'Ns tyf Aofh bflvnf ug]{ bfloTj ;f] ;+:yf jf ;DalGwt sd{rf/Lsf]
(Jointly and severally responsible) x'g]5 .
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-s_ bkmf *&, ** jf *( adf]lhd e'QmfgLdf s§L ul/Psf] s/ /sd,
-v_ clu|d s/ s§L ug]{ JolQm jf s/ s§L x'g] JolQmn] bkmf () sf] pkbkmf -#_ adf]lhdsf]
jf e'QmfgLdf s/ s§L u/]sf] dflgg] s/ /sd ljefudf bflvnf u/]sf] eP To:tf]
/sd .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=^@M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] sG;N6]G;L ;]jf afkt k|sfz P08
sDkgLnfO{{ ?=%),))).– e'QmfgL ug'{kg]{df !% k|ltztn] x'g] /sd ?=&,%)).– e'QmfgLdf s/
s§L u/]sf]] /x]5 eg] o;/L s§L ePsf] s/ /sd k|sfz P08 sDkgLn] s/ bfloTj afkt
bflvnf u/]sf] cyf{t Advance Tax dflgg]5 / cfkm\gf] s'n s/ bfloTj;Fu ldnfg ug{
;Sg]5 . t/ lghnfO{{ ;f] /sd e'QmfgL ubf{ s/ s§L gu/]sf] cj:yfdf To:tf] /sd bkmf ()-
#_ adf]lhd k|f=ln=n] bflvnf u/]sf] eP klg k|sfz P08 sDkgLn] bflvnf u/]sf] dflgG5 .
e'QmfgLdf s/ s§L gu/L bflvnf u/]sf] /sd bkmf ()-*_ sf] Joj:yf adf]lhd bflvnf ug]{
sNkgf P08 ;G;\ k|f=ln=n] k|sfz P08 sDkgL;Fu lkmtf{ dfu ug{ eg] kfpFb5 .
bkmf (#-#_M pkbkmf -@_ adf]lhdsf] /sd s/ s§L x'g] JolQmn] ;f] e'QmfgL u/]sf] cfo jif{df bflvnf
ug'{kg]{ s/ /sddf dfq ldnfg ug{ bfaL ug{ ;Sg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=^#M dfgf}+, ABC Company n] cfkm\gf] Joj;fo ;~rfng ug{sf nflu 3/ ef8fdf
dfl;s ?=%),))).– ltg]{ u/L lnPsf /x]5g\ . lghn] dfl;s ¿kdf !) k|ltztsf b/n] x'g]
?=%,))).– e'QmfgLdf s/ s§f u/L afFsL /sd BCZ & Co. nfO{{ a'emfpg] u/]sf] /x]5 . BCZ
& Co. n] cfkm\gf] cfo ljj/0f a'emfpg] qmddf cf=j=)&^.&& sf] ltg'{kg]{ bfloTj
?=!,)),))).–/x]5 eg] pQm ltg'{kg]{ bfloTj /sd ?=!,)),))).– af6 3/ef8f afkt ABC
Company n] lt/]sf] afx| dlxgfsf] e'QmfgLdf s/ /sd ?=^),))).– ldnfg u/L afFsL /sd
?=$),))).– dfq} a'emfpg' kb{5 .
pbfx/0f @=^$M dfgf}, ;f] cfo jif{, BCZ & Co. n] ltg'{kg]{ bfloTj /sd ?=%),))).– dfq}
/x]5 eg] lghn] To; cf=j=df e'QmfgLdf s/ s§f u/L a'emfPsf] /sd ?=^),))).– s/ ldnfg
u/L P]gsf] bkmf !!# cg';f/ csf]{ jif{df ldnfg ug{sf nflu Carry Forward ug{ kfpg] jf
Refund sf] nflu bfaL ug{ ;Sg]5g\ .
pbfx/0f @=^%M dfgf}+ pQm Co. n] cf=j=@)&%.&^ sf] ltg'{kg]{ s/ bfloTj ?=!,)),))).– df ;f]xL
cfly{s jif{df ABC Company dfkm{t lt/]sf] 3/ef8fsf] e'QmfgLdf s/ ldnfg ug{ 5'6]sf] /x]5 .
BCZ Co. n] pQm >f]tdf s§f ul/Psf] e'QmfgLdf s/ cf=j=@)&%.&^ df lt/]sf] e'QmfgLdf s/ /sd
kl5Nnf] cf=j=df s/ ldnfg bfaL ug{ kfpg] 5}g . t/, P]gsf] bkmf !!# adf]lhd a9L lt/]sf] s/
lkmtf{sf] nflu bfaL ug{ ;Sg]5 .
@=!) s§L ul/Psf] s/sf] ljj/0f / e'QmfgL M
cfos/ P]g, @)%* sf] bkmf () adf]lhd s§L ul/Psf] s/sf] ljj/0f ;DalGwt sfof{nodf bflvnf
ug'{kg]{ x'G5 .
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bkmf () -!_M clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] kRrL; lbgleq
ljefun] tf]s]sf] tl/sf / 9fFrfdf ljefudf ljj/0f bflvnf ug'{ kg]{5 .
s/ s§L ljj/0f bflvnf ubf{ ljefusf] Web-site: www.ird.gov.np dfkm{t ljB'tLo dfWod
Electronically ljj/0f (E-TDS) bflvnf ug'{ kg]{5 . cyf{t, e'QmfgLdf s/ s§L ug'{kg]{ k|To]s JolQmn]
k|To]s dlxgf ;dfKt ePsf] @% lbgleq E-TDS dfkm{t jf ;DalGwt /fh:j sfof{nodf bflvnf ug{'
kg]{5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=^^M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] cfkm\gf sd{rf/Lsf] @)&^ kmfu'g dlxgfsf]
kfl/>lds e'QmfgL ubf{ ?=%),))).– s/ s§f u/]sf] /x]5, To:t} ;f] dlxgfdf Pljl;
sDkgLnfO{ ?=! nfv 3/ axfn e'QmfgL ubf{ ?=!),))).– s/ s§f u/]sf] /x]5 . pQm s/ s§L
ljj/0f ;f] k|f=ln=n] @)&^ r}q dlxgfsf] @% ut]leq ljefun] tf]s]sf] tl/sf / 9fFrfdf
;DalGwt /fh:j sfof{nodf ljj/0f ;lxt a'emfpg' kb{5 .
bkmf ()-@_M pkbkmf -!_ df plNnlvt ljj/0f;Fu clu|d s/ s§L ug]{ JolQmn] s§L ul/Psf] s/ jf
pkbkmf -#_ adf]lhd s/ s§L u/]sf] dflgPsf] /sd pkbkmf -!_ df plNnlvt Dofbleq ljefudf
bflvnf ug'{ kg]{5 .
clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt ePsf] @% lbgleq, cyf{t a}zfv
dlxgfe/ s/ s§L ul/Psf] ljj/0f h]i7 @% ut] leq E-TDS dfkm{t ljj/0f bflvnf ug'{kg]{ / s/
s§L ul/Psf] /sd ljefudf jf /fh:j vftf ;~rfng x'g] a}+sdf bflvnf ug'{ kg]{5 . clu|d s/ s§L
zLif{ssf cfwf/df hDdf ul/g'kg]{ ;DalGwt /fh:j vftf ljj/0f o;} k'l:tsfsf] cg';"rLdf pNn]v
ul/Psf] 5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f @=^&M dfgf}+, dfly pbfx/0f @=^^ df plNnlvt s/ s§L ljj/0fsf] ;fy s§f u/]sf]
clu|d s/ /sd @)&^ r}q dlxgfsf] @% ut]leq ;DalGwt /fh:j sfof{nodf a'emfpg'
kb{5 .
bkmf ()-#_M clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd s/ s§L gu/]sf] eP
klg ;f] s/ s§L x'g'kg]{ ;dodf ;f] s/ s§L ul/Psf] dflgg]5 .
clu|d s/ s§L ug]{ bfloTj ePsf] JolQmn] s/ s§L x'g'kg]{ e'QmfgLdf s/ s§L ug'{ kg]{5 . o:tf]
JolQmn] To:tf] e'QmfgLdf s/ s§L ug{ 5'6fPsf] eP tfklg P]gsf] bkmf () sf] pkbkmf -#_ adf]lhd
ljefun] To:tf] JolQmaf6 s/ c;'n ug{ ;Sb5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6
ul/Psf] 5 M
pbfx/0f @=^*M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] d"=c=s/ k|of]hgsf] lgldQ btf{ ePsf] lbg];
;Knfo;{af6 ?=!,)),))).– sf] ;fdfgsf] 7]Ssf jf s/f/ cGt{ut cfk"lt{ lnPsf] /x]5 . pQm /sd
e'QmfgL ubf{ sNkgf P08 ;G;\ k|f=ln=n] ;|f]tdf s/ s§f gu/L e'QmfgL u/]sf] /x]5 . lbg];
;Knfo;{sf] e'QmfgLdf s/ s§f gu/]sf] eP tfklg sNkgf P08 ;G;\ k|f=ln=n] ;f] e'QmfgL afkt
!=% k|ltztn] x'g cfpg] s/ /sd cyf{t ?=!,%)).– s§L ul/Psf] dflgg]5 .
pbfx/0f @=^(M dfgf}+, u'?hL sDkgLn] k/fdz{bftfnfO{{ e'QmfgL u/]sf] ;]jf z'Ns ?=!,)),))).–
df ?=!%,))).– s/ s§L u/]sf /x]g5 . e'QmfgLdf s/ s§Lsf] ;DaGwdf sfof{noaf6 5fglag
35
ubf{ e'QmfgLdf s/ s§L gu/]sf] b]lvof] . o:tf] cj:yfdf e'QmfgLdf s/ s§L gu/]sf] ?=!%
xhf/ bkmf ()-#_ / ()-*_ adf]lhd lghaf6 s§L ePsf] dfgL P]gsf] bkmf !@) sf] v08 -s_
adf]lhd s/ /sdsf] krf; k|ltztn] x'g] ?=&,%)).– z'Ns ;d]t nufpg' kb{5 .
bkmf ()-$_M bkmf *&, **, **s= jf *( adf]lhd s'g} s/ s§L ul/Psf] /sd jf pkbkmf-#_
adf]lhd s/ s§L u/]sf] dflgg] /sd ;f] clu|d s/ s§L ug]{ JolQmn] bflvnf ug'{ kg]{5 / pkbkmf -
%_ nfu" x'g] cj:yfdf s/ s§L x'g] JolQmn] pkbkmf -!_ df plNnlvt cjlw kZrft\ kRrL; lbgleq
;f] s/ bflvnf ug'{ kg]{5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=&)M dfgf}+, sNkgf P08 ;G;\ k|f=ln=n] cfkm\gf sd{rf/Lsf] r}q dlxgfsf] kfl/>lds
e'QmfgL ubf{ ?=%),))).– s/ s§f u/]sf] /x]5 . pQm s§f u/]sf] clu|d s/ /sd a}zfv
dlxgfsf] @% ut]leq ljefun] tf]s]sf] tl/sf / 9fFrfdf sfof{nodf ljj/0f ;lxt a'emfpg'
kb{5 . P]gsf] bkmf *&, **, **s= jf *( adf]lhd clu|d s/ s§f ug{'kg]{df gul/Psf] eP
tfklg pQm e'QmfgL clu|d s/ s§f ePsf] dflgg] x'Fbf e'QmfgL ePsf] dlxgf ;dfKt ePsf] @%
lbgleq ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kb{5 . bkmf *&, **, **s= jf
*( cg';f/ clu|d s/ s§f u/]sf] /sd s§f gul/Psf] eP klg e'QmfgL x'g] ;dodf s§f
ug'{kg]{ /sdnfO{{ s§f ul/P ;/x dfgL clu|d s/ s§f ug]{ bfloTj ePsf] JolQmn] @% lbgleq
;DalGwt /fh:j sfof{nodf bflvnf ug'{ kb{5 .
bkmf ()-$s_M pkbkmf -$_ df h'g;'s} s'/f n]lvPsf] eP tfklg P]gsf] bkmf $ sf] pkbkmf -$s_
adf]lhd sf/f]af/sf] cfwf/df s/ ltg]{ JolQmn] kl/R5]b–!& adf]lhd s§f ul/Psf] clu|d s/
ls:tfaGbL s/ ltg]{ ;dodf bflvnf ug'{ kg]{5 .
bkmf ()-%_M b]xfo adf]lhdsf] cj:yfdf clu|d s/ s§L x'g] JolQm / ;f] clu|d s/ s§L ug]{
JolQm b'j}hgf ;+o'Qm ¿kdf / 5'§f5'6} ¿kdf ;f] s/ /sd ljefudf bflvnf ug{ lhDd]jf/ x'g]5g\ M–
-s_ clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd s'g} e'QmfgLaf6 s/
s§L gu/]df, /
-v_ clu|d s/ s§L ug]{ JolQmn] pkbkmf -#_ adf]lhd s/ s§L u/]sf] dflgg] /sd pkbkmf -
$_ adf]lhd s/ bflvnf ug'{kg]{ ldltleq ljefudf bflvnf gu/]df .
clu|d s/ s§L ug]{ bfloTj ePsf] JolQmn] bkmf *&, **, **s= jf *( df tf]lsPsf e'QmfgLdf
clu|d s/ s§f gu/]sf] / s§f gu/] tfklg s§f ug'{kg]{ ;dodf s§f u/]sf] dflgg] clu|d s/ /sd
dlxgf ;dfKt ePsf] @% lbgleq ;DalGwt /fh:j sfof{nodf bflvnf gu/]sf] cj:yfdf clu|d s/
s§L ug]{ / x'g] JolQm ;+o'Qm ¿kdf jf 5'§f5'§} ¿kdf s/ /sd bflvnf ug{ lhDd]jf/ x'G5g\ (Jointly
and severally liable) .
bkmf ()-^_M clu|d s/ s§L ug]{ JolQmn] bkmf *&, **, **s= jf *( adf]lhd s/ s§L u/L
ljefudf bflvnf u/]sf]df ;f] s/ s§L ePsf] e'QmfgLsf ljifodf s/ s§L x'g] JolQmåf/f s'g} bfaL
ul/Pdf ;f] /sd s/ s§L x'g] JolQmnfO{{ e'QmfgL u/] ;/x dflgg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
36
pbfx/0f @=&!M dfly pbfx/0f @=&) df pNn]lvt sNkgf P08 ;G;\ k|f=ln=n] s'n 3/ axfn
e'QmfgL ?=!,)),))).– df clu|d s/ s§L u/]sf] ?=!),))).– ;DalGwt /fh:j sfof{nodf
bflvnf u/]sf] /x]5 eg] ;f] /sd lgh 3/ef8fdf lbg] lgsfonfO{ g} e'Qmfg u/] ;/x x'g]5 .
bkmf ()-&_M bkmf *&, **, **s= jf *( adf]lhd s/ s§L gu/]sf] /sd clu|d s/ s§L ug]{
JolQmn] ljefunfO{{ bflvnf u/]sf] ePdf ;f] bflvnf ePsf] s/ /sd a/fa/sf] /sd ;f] s/ s§L
x'g'kg]{ JolQmaf6 c;'n pk/ ug{ kfpg]5 .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf]5 M
pbfx/0f @=&@M dfgf}+, k|f0f kv]? g]kfn a}+s lnld6]8df ;~rfns /x]5g\ . lghn] a}+ssf]
a}7sdf pkl:yt eO{ 5nkmn u/] cg'¿k a}7s eQfsf] ¿kdf ?=%,))).– k|fKt u/]sf
/x]5g\ . t/ e'QmfgL ubf{sf cj:yfdf clu|d s/ s§f gu/L e'QmfgL lbPsf] /x]5 . t/ g]kfn
a}+s lnld6]8n] pQm /sd cyf{t !% k|ltztsf b/n] x'g] clu|d s/ /sd ?=&%).– ;DalGwt
/fh:j sfof{nodf a'emfO{ lbPsf /x]5g\ eg] To:tf] cj:yfdf g]kfn a}+s lnld6]8n] lgh
;~rfnsaf6 pQm ?=&%).– c;'n pk/ ug{ ;Sb5 . t/, pQm s/ /sd bflvnf ug]{ ;Gbe{df
;f] a}+sn] s'g} Aofh tyf z'Ns;d]t ljefudf bflvnf u/]sf] /x]5 eg] o:tf Aofh tyf z'Ns
eg] bfaL ug{ ;Sg] 5}g .
bkmf ()-*_M s'g} JolQmn] pkbkmf -!_ jf -@_ adf]lhd bflvnf ug'{kg]{ ljj/0f jf s/ bflvnf gu/]sf]
jf s'g} JolQmsf] ;DaGwdf pkbkmf -%_ sf] cj:yf /x]sf] s'/fdf ljefu ljZj:t ePdf bflvnf
gu/]sf] jf 36L bflvnf u/]sf] /sd / bkmf !!( adf]lhdsf] Aofh tyf clu|d s/ s§L ug{'kg{]
e'QmfgLdf s/ s§L gu/]sf]df bkmf !@) adf]lhdsf] z'Ns ;d]t bflvnf ug{ cfb]z lbg ;Sg]5 .
t/ To:tf] cfb]z lbg'eGbf klxn] plrt sf/0f vf]nL ;f] cfb]zsf ;DaGwdf ;kmfOsf] ;a't k|df0f
k]z ug{ !% lbgsf] Dofb lbO{ lnlvt ;"rgf lbg' kg]{5 .
@=!! s/ s§L] k|df0fkq M
cfos/ P]g, @)%* sf] bkmf (! Adf]lhd clu|d s/ s§L ug]{ JolQmn] s/ s§L x'g] JolQmnfO{{
lgDgfg';f/sf] s/ s§Lsf] k|df0fkq pknAw u/fpg' kg]{5 M
bkmf (!-!_M clu|d s/ s§L ug]{ JolQmn] s/ s§L x'g] JolQmnfO{{ pkbkmf -@_ df tf]lsPsf] ;dodf
b]xfo adf]lhdsf] s/ s§L k|df0fkq pknAw u/fpg' kg]{5 M
-s_ ljefuåf/f s'g} tl/sf tf]lsPsf] eP ;f] tl/sf adf]lhd k|dfl0ft ul/Psf], /
-v_ bkmf *&, **, **s= jf *( adf]lhd s§L ul/Psf] s/ /sd tyf e'QmfgL /sdx?
Vf'n]sf] .
bkmf (!-@_M clu|d s/ s§L u/]sf] cjlw v'nfO{{ clu|d s/ s§L u/]sf] dlxgf ;dfKt ePsf] ldltn]
kRrL; lbgleq clu|d s/ s§L k|df0fkq k|bfg ug'{ kg]{5.
bkmf (!-#_M pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg bkmf *& adf]lhd s/ s§L ul/Psf] cj:yfdf
clu|d s/ s§L k|df0fkq b]xfo adf]lhd k|bfg ug'{ kg]{5 M
37
-s_ ;f] k|df0fkq ;f] cfo jif{df ;f] sd{rf/L axfn /x]sf] cjlwe/sf] nflu dfq x'g]5 .
-v_ ;f] k|df0fkq ;f] jif{ ;dfKt ePsf] ldltn] tL; lbgleq pknAw u/fO{ ;Sg'kg]{5 jf ;f]
jif{df ;f] sd{rf/Ln] ;f] clu|d s/ s§L ug]{ JolQmsf]df /f]huf/L ug{ 5f]8]sf] eP ;f]
/f]huf/L 5f]8]sf] ldltn] tL; lbgleq ;f] k|df0fkq pknAw u/fpg' kg]{5 .
P]gsf] bkmf (! adf]lhd clu|d s/ s§L ug]{ JolQmn] clu|d s/ s§L x'g] JolQmnfO{{ pknAw u/fPsf]
clu|d s/ s§L k|df0fkqnfO{{ s/ bflvnfsf] k|df0f dflgPsf] x'Fbf ;f]nfO{{ k|dfl0ft ug{ cGo
sfuhft;Fu le8fg ul//xg' kb}{g .
#= clu|d s/ c;'nL (Tax Collection at Source)
s'g} klg s/ nfUg] sf/f]af/ xF'bfsf avt g} sf/f]af/ tyf sf/f]af/af6 k|fKt x'g] nfedf clu|d ?kdf s/
c;'nL ug]{ k4ltnfO{ clu|d s/ c;'nL (Tax Collection at Source, TCS) elgG5 . cfos/ P]g, @)%*
sf] bkmf (%s=n] sdf]l86L km\o'r/ dfs]{6 cGtu{t Jofkf/ ug]{ JolQmaf6 ;f] Joj;foaf6 k|fKt ug]{ nfe,
lwtf]kqsf] vl/b laqmLsf] sf/f]af/af6 k|fKt nfe, hUuf jf lghL ejg lgM;u{ afkt ePsf] k'FhLut nfe,
hUuf jf ejgsf] lgM;u{ ePsf] d"Nodf / Jofkfl/s k|of]hgsf] nflu k}7f/L x'g] s]xL s[lifhGo / kz'hGo
j:t' k}7f/L x'Fbf eG;f/ laGb'd} clu|d s/ c;'nL ug'{kg]{ Joj:yf /x]sf] 5 .
#=! sdf]l86L km\o"r/ dfs]{6 (Commodity Future Market)
sdf]l86L km\o"r/ dfs]{6 eljiodf x'g] d"No j[l¢ jf d"Nodf cfpg] lu/fj6af6 x'g ;Sg] kmfObf /
3f6fnfO{{ ljZn]if0f u/L Future Contract u/L lglZrt zt{sf cfwf/df ul/g] Jofkf/nfO{{ sdf]l86L
km\o"r/ dfs]{6 jf sdf]l86L PS;]~h klg elgG5 . o; Jofkf/sf rf/ kIf x'G5gM sdf]l86L km\o"r/
dfs]{6 ;]jf ;~rfng ug]{ sDkgL, To; sDkgLdf Jofkf/ jf ;]jf k|j¢{g ug]{ a|f]s/ sDkgL, hf]lvd
axg ug]{ Clearing Agent jf Clearing Member Company / Jofkf/ ug]{ JolQm . of] Jofkf/sf]
lgoGq0f Joj:yfkg ahf/ ;]jf pknAw u/fpg] sDkgLn] ub{5 . Jofkf/ ug]{ JolQm jf Client n]
a|f]s/ -bnfn_ dfkm{t Jofkf/ ug]{ ;Demf}tf ub{5 / lglZrt j:t'sf] /fli6«o tyf cGt/f{li6«o d"Nosf]
cfwf/df lglZrt cjlw kZrft laqmL ug]{ zt{df vl/b ;Demf}tf ul/G5 . ;Demf}tf ubf{ lglZrt
k|ltzt w/f}6L /fVg' kb{5 . laqmL ug]{ ldltdf Tof] j:t'sf] ahf/ d"No j[l4 ePdf kmfObf / 36]df
3f6f x'G5 . bnfnn] vl/bstf{ / laqm]tfaLr ;Demf}tf u/fpg] sfo{ ub{5 . pgL aLrdf ;Demf}tf
gePdf Clearing Agent n] vl/b ub{5g . ;dfGotofM o;df j:t'sf] x:tfGt/0f ul/b}g t/ j:t' g}
lng rfx]df cfjZos k|lqmof k"/f u/L j:t' 8]lne/L ug]{ ul/G5 . o:tf] km\o"r/ dfs]{6 ;]jf pknAw
u/fP dfkm{t Client cyf{t Jofkf/ ug]{ JolQmaf6 ;]jf z'Ns ;]jf ;~rfng ug]{ sDkgL / bnfnn]
lng] ub{5g eg] Jofkf/ ug]{nfO{{ j:t'sf] d"No 36a9sf] cfwf/df d'gfkmf jf 3f6f x'G5 .
sdf]l86L km\o"r/ dfs]{6 cGtu{t Jofkf/af6 x'g] nfedf s/ c;'nL ;DaGwdf cfos/ P]g, @)%* sf]
bkmf (%s=-!_ df lgDg Joj:yf 5M
bkmf (%s=-!_M sdf]l86L km\o"r/ dfs]{6 cGtu{t Jofkf/ ug]{ JolQmaf6 ;f] JolQmn] ;f] Joj;foaf6
k|fKt ug]{ d'gfkmf / nfedf bz k|ltztsf b/n] x'g] /sd sdf]l86L km\o'r/ dfs]{6 ;~rfng ug]{
lgsfon] clu|d s/ c;'n ug'{ kg]{5 .
;]jf k|bfos -sdf]l86L km\o"r/ dfs]{6 ;]jf ;~rfng ug]{ sDkgL, To; sDkgLdf Jofkf/ ;]jf k|j4{g
ug]{ a|f]s/ sDkgL_ nfO{{ e'Qmfg u/]sf] ;]jf z'Nsdf ;f] ;]jf k|bfos d"No clej[l4 s/ k|of]hgsf]
38
nflu btf{ ePdf P]gsf] bkmf **-!_-$_ adf]lhd !=%Ü sf b/n] Pjd\ d"No clej[l4 s/df btf{ geP
P]gsf] **-!_ cg';f/ !%Ü sf b/n] clu|d s/ s§L ug'{k5{ . hf]lvd axg ug]{ Clearing Agent jf
Clearing Member Company n] P]gsf] bkmf #&-!_ adf]lhd u0fgf u/]sf] d'gfkmf / nfedf bkmf
(%s=-!_cg';f/ !)Ü n] clu|d s/ c;'n ug'{ kb{5 . ahf/sf] lgoGq0f tyf Joj:yfkg ahf/ ;]jf
pknAw u/fpg] sDkgL (Commodity Exchange) sf] x'g] x'Fbf hf]lvd axg ug]{ Clearing Agent jf
Clearing Member Company n]] k|fKt ug]]{ d'gfkmf / nfedf clu|d s/ c;'n u/L bflvnf ug]{
bfloTj klg ;f]xL sDkgLsf] /xG5 . ;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f #=!M dfgf}+, Nepal Commodity Exchange Limited (NCEL) sdf]l86L km\o"r/ dfs]{6 ;]jf
;~rfng ug]{ sDkgL xf] . o; sDkgLdf @) eGbf a9L a|f]s/ cfa¢ /x]5g . h;df Himal Broker
Company P. Ltd. klg Pp6f /x]5 . o; a|f]s/ sDkgLdf s[i0f k|;fb eGg] JolQmn] ldlt
@)&^.$.!% df ! lsnf] ;'g vl/b ug]{ ;Demf}tf u/]sf /x]5g\ . ;f] lbg ! lsnf] ;'gsf] cGt/f{li6«o
ahf/ d"No ?=@% nfv /x]5 . ;Demf}tf cg';f/ @ dlxgf kZrft cyf{t ldlt @)&^.^.!% df s[i0f
k|;fbn] laqmL ug]{ k|fjwfg /x]5 . s[i0fk|;fbn]] ;Demf}tf ldltdf pQm ;'gsf] ahf/ d"Nosf] !)
k|ltztn] x'g] /sd ?=@,%),))).– a|f]s/ dfkm{t NCEL df hDdf u/]sf /x]5g\ . vl/b ;Demf}tf
ubf{ ;]jf z'Ns ?=!),))).– e'QmfgL u/]sf /x]5g\ . pQm ;]jf z'Nsdf d"=c=s/ k|of]hgsf] nflu
btf{ ePdf P]gsf] bkmf **-!_-$_ adf]lhd !=%Ü sf b/n] / d"=c=s/df btf{ gePsf] eP P]gsf]
bkmf **-!_ cg';f/ !%Ü sf b/n] clu|d s/ s§L ug'{k5{ . ;Demf}tfsf] cGTo -ldlt @)&^÷^÷!%_
df dfgf}+, ! lsnf] ;'gsf] ahf/ d"No ?=@& nfv /x]5 . o; sf/f]af/df s[i0fk|;fbnfO{{ ePsf] nfe
?=! nfv () xhf/ -?=@& nfv–?=@% nfv–?=!) xhf/_ df !) k|ltztn] x'g] ?=!( xhf/ clu|d
s/ c;'n u/L NCEL n] ;DalGwt cfGtl/s /fh:j sfof{nodf bflvnf ug'{kb{5 .
#=@ lwtf]kq laqmLsf] nfe
cfos/ P]g, @)%* sf] bkmf (%s=-@_ df lwtf]kqsf] vl/b las|Lsf] sf/f]af/df ePsf] nfedf clu|d
?kdf c;'n ug'{kg]{ s/ ;DaGwdf lgDgfg';f/sf] Joj:yf /x]sf] 5 M
bkmf (%s=-@_M k|rlnt sfg'g adf]lhd btf{ eO{ lwtf]kqsf] vl/b laqmLsf] sf/f]af/ ug]{ afl;Gbf
lgsfo afx]s cGo s'g} JolQmnfO{{ s'g} afl;Gbf lgsfodf /x]sf] lxtsf] lgM;u{af6 nfe x'g uPdf
bkmf #& adf]lhd u0fgf ul/Psf] To:tf] nfedf b]xfo adf]lhd clu|d s/ c;'n ug'{ kg]{5 M–
-s_ g]kfn lwtf]kq af]8{df ;"lrs/0f ePsf] lgsfosf] lxtsf] lgM;u{af6 k|fKt nfesf] xsdf
lwtf]kq ljlgdo ahf/sf] sfo{ ug]{ lgsfon] afl;Gbf k|fs[lts JolQmsf] xsdf nfe /sdsf]
kfFr k|ltzt, afl;Gbf lgsfosf] xsdf nfe /sdsf] bz k|ltzt / cGosf] xsdf nfe
/sdsf] kRrL; k|ltztsf b/n],
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f #=@M dfgf}+, clgn;Fu Nepal Stock Exchange Ltd. df ;"rLs[t Standard Chartered
Bank Nepal Ltd. sf] ?=!)).– b/ c+lst %)) yfg ;fwf/0f z]o/ /x]5 . pQm z]o/ laqmL ug{
:6s a|f]s/ -z]o/ bnfn_ nfO{{ cg'/f]w u/]sf /x]5g\ . pQm z]o/ lgh clgnn] k|lt z]o/
!,))).– df vl/b u/]sf /x]5g\ . z]o/ vl/b ubf{ ?=$,))).– a|f]s/ sldzg ;d]t clgnn]
lt/]sf /x]5g\ . z]o/ bnfnn] pQm z]o/ k|lt z]o/ ?=&,))).– df laqmL u/L lbPsf] /x]5 .
z]o/ laqmL ubf{ a|f]s/nfO{{ sldzg afkt ?=!&,%)).– lt/]sf /x]5g\ . o; cj:yfdf lghsf]
39
nfe lgDgfg';f/ u0fgf u/L clu|d s/ c;'n u/L afFsL /sd e'QmfgL lbg' kb{5 .
pQm z]o/ laqmLdf nfesf] u0fgf lgDgfg';f/ x'g]5 M
laqmL d"No M 500 x ?= 7,000 = ?=35,00,000/-
nfut (Outgoings) M
z]o/ d"No 500 x ?= 1,000 = ?=5,00,000/-
hf]8 M z]o/ bnfn sldzg
vl/bdf ?=4,000/-
laqmLdf ?=17,500/-
s'n nfut (outgoings) M ?=5,21,500/-
z]o/ laqmL afkt nfe M ?=29,78,500/-
z]o/ laqmL afkt Nepal Stock Exchange Ltd. n] ;DalGwt bnfn dfkm{t % k|ltztsf
b/n] x'g] ?=!,$*,(@%.– clu|d s/ c;'n u/L afFsL /sd ?=##,##,%&%.– lgh clgnnfO{{
lgDgfg';f/ e'QmfgL lbg' kb{5 .
laqmLM d"No ?= 35,00,000/-
Go"gM
laqmLdf z]o/ bnfn sldzg ?= 17,500/-
o;/L dfly plNnlvt efl/t cf};t u0fgf ubf{ k|To]s nufgLstf{sf] jf:tljs nfutsf cfwf/df
k'FhLut nfes/ u0fgf ul/G5 .
bkmf (%s=-#_M pkbkmf -@_ sf] v08 -v_ adf]lhdsf] lxt lgM;u{ eO{ sDkgL /lhi6«f/ sfof{non]
z]o/ clen]vLs/0f ubf{ nfe /sddf clu|d s/ bflvnf ePsf] k|df0f k]z ePkl5 dfq
clen]vLs/0f ug'{ kg]{5 .
bkmf (%s=-$_M pkbkmf -@_ df dfly h'g;'s} s'/f n]lvPsf] eP tfklg ;fd"lxs nufgL sf]if -Do'r'cn
km08_ åf/f nufgL ul/Psf] lxtsf] lgM;u{sf] xsdf clu|d s/ c;'n ul/g] 5}g .
#=# k|fs[lts JolQmsf] 3/ hUUff lgM;u{df k'“hLut nfe
cfos/ P]g, @)%* sf] bkmf (%s=sf] pkbkmf -#_ df k'FhLut nfedf clu|d s/ c;'nLsf] k|fjwfg
pNn]v ul/Psf] 5 . o; bkmfdf hUuf tyf 3/hUuf -u}/ Jofj;flos s/ of]Uo ;DklQ_ sf] lgM;u{df
s/ nfUg] Joj:yfnfO{{ yk k|i6 kfl/Psf] 5 . P]gsf] bkmf @ sf] v08 -b_ df u}/ Jofj;flos s/ of]Uo
;DklQnfO{{ lgDgfg';f/ kl/eflift ul/Psf] 5 M
æu}/ Jofj;flos s/ of]Uo ;DklQÆ eGgfn] b]xfosf ;DklQ afx]ssf hUuf, ejg tyf s'g} lgsfodf
/x]sf] lxt jf ;'/If0f ;Demg' k5{ M–
41
-!_ Jofj;flos ;DklQ, x|f;of]Uo ;DklQ jf Jofkfl/s df}Hbft,
-@_ s'g} k|fs[lts JolQmsf] lgDg cj:yfsf] lghL ejg –
-s_ cljlR5Gg bz jif{ jf ;f]eGbf a9L cjlw :jfldTjdf /x]sf], /
-v_ ;f] JolQmn] cljlR5Gg jf k6s k6s u/L s'n bz jif{ jf bz jif{ eGbf a9L
a;f]af; u/]sf],
:ki6Ls/0fM o; v08sf] k|of]hgsf nflu lghL ejg eGgfn] ejg / ejgn] cf]u6]sf] If]qkmn
a/fa/sf] hUuf jf Ps /f]kgL hUufdWo] h'g 36L x'G5 To;nfO{ ;Demg'k5{ .
-#_ s'g} lxtflwsf/Lsf] cjsfz sf]ifdf /x]sf] lxt,
-$_ s'g} k|fs[lts JolQmsf] bz nfv ?k}ofFeGbf sd d"Nodf lgM;u{ u/]sf] hUuf, 3/hUuf
tyf lghL ejg, jf
-%_ tLg k':tfleq ePsf] vl/b laqmL afx]s cGo lsl;dn] x:tfGt/0f u/L lgM;u{ u/]sf]
;DklQ .
u}/ Jofj;flos s/ of]Uo ;DklQsf] lgM;u{sf] nfe cyf{t k'FhLut nfe -hUuf tyf 3/hUuf_ df s/
s§Lsf] k|fjwfgsf ;DaGwdf P]gsf] bkmf (%s=-%_ df lgDgfg';f/ Joj:yf u/]sf] 5 .
bkmf (%s=-%_M s'g} k|fs[lts JolQmsf] hUuf jf lghL ejg lgM;u{ afkt ePsf] k'FhLut nfedf dfnkf]t
sfof{non] /lh:6«]zgsf avt b]xfo adf]lhd clu|d s/ c;'n ug'{ kg]{5 M–
-s_ lgM;u{ ePsf] u}/ Jofj;flos s/ of]Uo ;DklQ -hUuf tyf ejg_ sf] :jfldTj kfFr jif{
jf ;f] eGbf a9L ePsf] 5 eg] b'O{ bzdnj kfFr k|ltztsf b/n] .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f #=%M dfgf}+, /d]z aufn]n] ldlt @)^&.*.!% df ?=#) nfv kg]{ 3/hUuf vl/b u/]sf
/x]5g\ . lghn] pQm 3/hUuf ldlt @)&$.&.$ df ?=%@ nfvdf laqmL u/]sf /x]5g\ . lghn]
laqmL u/]sf] pQm 3/hUufsf] k'FhLut nfe lgDgfg';f/ x'G5 M
OGsld+u -laqmL d"No_ ?=52,00,000/-
cfp6 uf]O+u -vr{_ ?=30,00,000/-
nfe M ?=22,00,000/-
o;/L u0fgf ul/Psf] nfe /sd @@,)),))).– df @=% k|ltztsf b/n] x'g] s/ ?= %%,))).–
lgh /d]z aufn]nfO{{ vl/bstf{n] e'QmfgL ubf{ dfnkf]t sfof{non] /lh:6«]zgsf avt clu|d
s/ c;'n ug'{ kb{5 . o;/L s§f ePsf] clu|d s/ lgh /d]z aufn]n] cfo ljj/0f k]; u/L
cfkm\gf] s'n s/ bfloTj;Fu ;dfof]hg ug{ ;Sb5 .
pbfx/0f #=^M dfgf}+, dfly pbfx/0f #=% df pNn]v ePsf] 3/ hUuf /d]z aufn]n] ldlt
@)^#.$.!% df -cyf{t laqmL ldltsf] !) jif{ cufl8_ vl/b u/]sf /x]5g\ / cljl5Gg ¿kdf
a;f]af; ;d]t ul/cfPsf /x]5g\ eg] To:tf] 3/ hUufnfO{{ P]gsf] bkmf @ sf] v08 -b_ sf]
pkv08 -@_ adf]lhd u}/ Jofj;flos s/ of]Uo ;DklQ gdflgg] x'Fbf To:tf] 3/hUuf laqmLdf
clu|d s/ -k'FhLut nfes/_ c;'n ug'{ kb]{}g .
42
pbfx/0f #=&M dfgf}+, dfly pbfx/0f #=% df pNn]v ePsf] 3/ hUuf /d]z aufn]n] ldlt
@)&).$.!% df vl/b u/]sf /x]5g\ / ;f] 3/ hUuf ldlt @)&^.$.@) ?=( nfvdf laqmL u/]sf
/x]5g\ eg] To:tf] 3/ hUufnfO{{ P]gsf] bkmf @ sf] v08 -b_ pkv08 -#_ adf]lhd u}/ Jofj;flos
s/ of]Uo ;DklQ gdflgg] x'Fbf To:tf] 3/ hUuf laqmLdf clu|d s/ -k'FhLut nfes/_ c;'n ug'{
kb]{}g .
-v_ lgM;u{ ePsf] u}/ Jofj;flos s/ of]Uo ;DklQ -hUuf tyf ejg_ sf] :jfldTj kfFr jif{
eGbf sd ePsf] 5 eg] kfFr k|ltztsf b/n] .
;f] Joj:yfsf ;DaGwdf tnsf] pbfx/0faf6 :ki6 ul/Psf] 5 M
pbfx/0f #=*M dfgf}+, s'g} 3/hUuf /d]z aufn]n] ldlt @)&#.$.!% -cyf{t laqmL ldltsf] % jif{
eGbf sd_ df ?=$) nfvdf vl/b u/]sf /x]5g\ . lghn] pQm 3/hUuf ldlt @)&^.!).!% df
?=%@ nfvdf laqmL u/]sf /x]5g\ eg] lghn] laqmL u/]sf] pQm 3/hUufdf lgDgfg';f/n] clu|d
s/ -k'FhLut nfes/_ c;'n ug'{kb{5 .
laqmL d"No ?=52,00,000/-
vr{ ?=40,00,000/-
nfe M ?=12,00,000/-
o;/L u0fgf ul/Psf] nfe /sd !@,)),))).– df % k|ltztsf b/n] x'g] s/ ?=^),))).–
lgh /d]z aufn]nfO{{ vl/bstf{n] e'QmfgL ubf{ dfnkf]t sfof{non] /lh:6«]zgsf avt clu|d
s/ c;'n ug{'kb{5 . o;/L c;'n ePsf] clu|d s/ lgh /d]z aufn]n] cfo ljj/0f k]z u/L
cfkm\gf] s'n s/ bfloTj;Fu ;dfof]hg ug{ ;Sb5 .
bkmf (%s=-^_M pkbkmf -%_ df n]lvPb]lv afx]s cGo s'g} JolQmsf] :jfldTjsf] hUuf jf ejgsf]
lgM;u{ ePsf] d"Nodf dfnkf]t sfof{non] /lhi6«z
] gsf avt Ps bzdnj kfFr k|ltztsf b/n]
clu|d s/ c;'n ug'{ kg]{5 .
gf]6 M hUuf tyf 3/hUufsf] lgM;u{ jf laqmL jf x:tfGt/0fdf ePsf] nfedf nfUg] clu|d s/sf
;DaGwdf o; ljefuaf6 hf/L ePsf] hUuf tyf 3/hUuf lgM;u{df k'FhLut nfe s/ ;DaGwL
lgb]{lzsf, @)&@ -klxnf] ;+zf]wg, @)&^_ df lj:t[t JofVof ul/Psf] 5 . ;f] lgb]{lzsf ljefusf]
j]a;fO6df ;d]t pknAw 5 .
bkmf (%s=-^s_M ljb]zdf cWoog ug{ hfg] ljBfyL{nfO{ efiff k/LIff tyf dfgsLs[t k/LIf0f z'Ns
afkt ljb]zL d'b|fsf] ;6xL ;'ljwf pknAw u/fpg] afl;Gbf a}+° jf ljQLo ;+:yfn] To:tf] k/LIff z'Ns
afktsf] /sddf ljb]zL d'b|fsf] ;6xL ;'ljwf lbPsf] avt kGw| k|ltztsf b/n] clu|d s/ c;'n ug{'
kg]{5 .
bkmf (%s=-&_M Jofkfl/s k|of]hgsf] nflu k}7f/L x'g] eG;f/ b/aGbLsf] efu ! df kg]{ /fFuf, e};L,
v;L, af]sf, e]8f, Rofªu|f, efu # df kg]{ hLljt, tfhf tyf lxlds[t ul/Psf] df5f, efu ^ df kg]{
tfhf km"nx¿, efu & df kg]{ tfhf t/sf/L, cfn' Kofh ;'Vvf t/sf/L, n;'g, a]aL sg{ / efu * df
kg]{ tfhf kmnkm"nx¿df eG;f/ k|of]hgsf] nflu sfod d"Nodf kfFr k|ltzt tyf efu @ sf] df;',
efu $ sf] b"whGo kbfy{, c08f, dx, efu !) sf] sf]bf], kmfk/, h'g]nf], rfdn, slgsf, efu !! sf]
d}bf, cfF6f tyf lk7f], efu !@ sf] hl8j'6L, pv' / efu !$ sf] jg:klthGo pTkfbgdf b'O{ bzdna
kfFr k|ltzt clu|d cfos/ eG;f/ ljGb'd} c;'n pk/ ul/g]5 .
43
#=$ clu|d s/ c;'nL / Joj:yfkg
clu|d s/ c;'nL ug]{ JolQm jf clu|d s/ ltg]{ JolQmn] kfngf ug'{kg]{ cGo Joj:yf lgDgfg';f/
/x]sf 5g\ M
bkmf (%s=-*_M pkbkmf -!_, -@_, -%_ / -^_ adf]lhd clu|d s/ c;'n ug'{kg]{ JolQm jf lgsfon]
clu|d s/ c;'n gu/]sf] eP klg c;'n x'gk' g]{ ;dodf ;f] s/ c;'n u/]sf] dflgg]5 .
bkmf (%s=-(_M clu|d s/ c;'n ug'{kg]{ JolQmn] k|To]s dlxgf ;dfKt ePsf] kRrL; lbgleq
ljefun] tf]s]sf] tl/sf / 9fFrfdf ljefudf ljj/0f bflvnf ug'{ kg]{5 .
bkmf (%s=-!)_M pkbkmf -(_ df plNnlvt ljj/0f;Fu clu|d s/ c;'n ul/Psf] /sd jf pkbkmf -*_
adf]lhd c;'n u/]sf] dflgPsf] /sd ;f]xL pkbkmf adf]lhdsf] Dofbleq ljefudf bflvnf ug'{
kg]{5 .
bkmf (%s=-!!_M b]xfo adf]lhdsf] cj:yfdf clu|d s/ bflvnf ug'{kg]{ / c;'n ug'{kg]{ JolQm b'j}
hgf ;+o'Qm ¿kdf / 5'§f5'§} ¿kdf To:tf] s/ /sd ljefudf bflvnf ug{ lhDd]jf/ x'g]5g\ M–
-s_ clu|d s/ c;'n ug'{kg]{ JolQmn] clu|d s/ c;'n gu/]df, /
-v_ clu|d s/ c;'n ug'{kg]{ JolQmn] pkbkmf -*_ adf]lhd c;'n u/]sf] dflgg] /sd pkbkmf
-!)_ adf]lhd ljefudf bflvnf gu/]df .
bkmf (%s=-!@_M pkbkmf -!!_ adf]lhd clu|d s/ bflvnf ug'{kg]{ JolQmn] pkbkmf -(_ df plNnlvt
Dofb ;dfKt ePsf] kRrL; lbgleq ;f] s/ bflvnf ug'{ kg]{5 .
bkmf (%s=-!#_M clu|d s/ c;'n ug'{kg]{ JolQmn] c;'n gu/]sf] clu|d s/ pkbkmf -!)_ adf]lhd
ljefudf bflvnf u/]sf] eP To;/L bflvnf ePsf] s/ /sd a/fa/sf] /sd ;f] s/ bflvnf ug'{kg]{
JolQmaf6 c;'n pk/ ug{ kfpg]5 .
bkmf (%s=-!$_M o; bkmf adf]lhd bflvnf ul/Psf] clu|d s/ bflvnf ug'{kg]{ JolQmn] ltg'{kg]{ jflif{s
s/ bfloTjdf 36fpg kfpg]5 .
#=% cfo ljj/0f bflvnf ;DaGwL Joj:yf
cfos/ P]g, @)%* sf] bkmf (& sf] pkbkmf -!_ adf]lhd cfo ljj/0f k]z ug{ grfxg] u}/
Joj;flos s/of]Uo ;DklQ lgM;u{sf] cfodfq ePsf] k|fs[lts JolQmn] cfo ljj/0f k]z ug'{ kb}{g .
t/ k|fs[lts JolQmsf] s'g} cfo jif{df rfln; nfv ?k}ofeGbf a9L cfo ePdf cfo ljj/0f k]z ug'{
kb{5 . k|fs[lts JolQmsf] u}/ Joj;flos s/of]Uo ;DklQ lgM;u{df ePsf] k'+hLut nfedf P]gsf]
cg';"rL ! sf] bkmf ! df pNn]v adf]lhdsf] b/df s/ nfUg] Joj:yf 5 .
$= z'Ns / AofhM
$=! sfuhft g/fv]df nfUg] z'NsM
s/bftfn] P]g adf]lhd /fVg'kg]{ sfuhft g/fv]df bkmf !!& sf] pkbkmf -@_ adf]lhd lgDgfg';f/sf]
z'Ns nfUb5 M
44
bkmf !!&-@_M s'g} JolQmn] s'g} cfo jif{sf] bkmf *! adf]lhd /fVg'kg]{ sfuhft g/fv]df To:tf]
JolQmnfO{{ To:tf] sfuhft g/fv]sf] jif{sf] nflu s'g} cfo jif{sf] cfosf] u0fgf ubf{ s'g} /sd s6fO{
kfpg] eP To:tf] /sd gs6fO{ / /sdx? ;dfj]z ug'{kg]{ eP To:tf] /sd ;dfj]z u/L x'g] lgwf{/0f
of]Uo cfosf] /sdsf] z"Go bzdnj Ps k|ltztn] x'g] /sd jf Ps xhf/ ?k}ofFdWo] h'g a9L x'G5
To:tf] /sd z'Ns nfUg]5 .
P]gsf] bkmf *! cg';f/ s/ a'emfpg'kg]{ bfloTj ePsf k|To]s JolQmn] ljefuaf6 tf]lsPsf] k|sf/,
9fFrf, n]vfk/LIfsaf6 k|dfl0ft k|ltj]bg, cfo ljj/0f, s/ lgwf{/0f Pjd\ vr{ s§L ug]{ s'/fdf ;xof]u
k'¥ofpg] sfuhft ;DalGwt cfo jif{sf] ldltn] % jif{;Dd ;'/lIft g/fVg]nfO{{ To:tf] sfuhft
g/fv]sf] jif{sf] nflu ;f] cfo jif{sf] cfosf] u0fgf ubf{ s'g} /sd s6fO{ kfpg] eP ;f] /sd gs6fO{
/ /sd ;dfj]z ug'{kg]{ eP ;f] /sd ;dfj]z u/L x'g] lgwf{/0f of]Uo cfosf] )=!Ü k|ltzt jf ?=!
xhf/dWo] h'g a9L x'G5 ;f] /sd a/fa/ z'Ns nfUb5 .
$=@ clu|d s/ s§L ljj/0f bflvnf gu/]df nfUg] z'Ns M
e'QmfgLdf s/ s§L ug]{ cyf{t e'QmfgL ubf{ s/ s§L ug]{ JolQm (Withholding Agent) n] s/ s§L
ljj/0f bflvnf gu/]df P]gsf] bkmf !!& sf] pkbkmf -#_ adf]lhd lgDgfg';f/sf] z'Ns nfUb5 M
bkmf !!& -#_M clu|d s/ s§L ug]{ s'g} Ph]06n] bkmf () sf] pkbkmf -!_ adf]lhdsf] ljj/0f k]z
gu/]df To:tf] Ph]06nfO{{ ljj/0f k]z ug'{kg]{ ldltaf6 o:tf] ljj/0f bflvnf gePsf] ldlt;Ddsf]
k|To]s dlxgf / dlxgfsf] efusf] nflu clu|d s/ s§L ug'{kg]{ s/ /sdsf] jflif{s b'O{ bzdnj kfFr
k|ltztn] x'g] /sd z'Ns nfUg]5 .
P]gsf] bkmf () sf] pkbkmf -!_ cg';f/ clu|d s/ s§L ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf ;dfKt
ePsf] @% lbgleq ljefun] tf]s]sf] tl/sf / 9fFrfdf clu|d s/ s§Lsf] ljj/0f k]z ug'{kg]{ sfg'gL
bfloTj k"/f ug'{kg]{ x'G5 . To:tf] ljj/0f k]z ug]{ bfloTj k"/f gu/]sfnfO{{ z'Ns nfUb5 . lghnfO{{
ljj/0f k]z ug'{kg]{ ldltaf6 ljj/0f bflvnf gePsf] ldlt;Ddsf] nflu clu|d s/ s§L ug'{kg]{
/sdsf] jflif{s b'O{ bzdnj kfFr k|ltzt -@=%Ü_ sf b/n] z'Ns nfUb5 . o:tf] z'Ns dlxgf jf
dlxgfsf] efusf] ;d]t nfUb5 .
pbfx/0f $=!M dfgf}, hLjgwf/f ln=n] @)&^ >fj0f dlxgfdf e'QmfgLdf ?=@),))).– s/ s§L
u/]sf] /x]5 . ;f] lgsfon] pQm s/ @)&^ efb| @% ut] leq} bflvnf u/]sf] /x]5 t/ ;f]sf]
ljj/0f eg] @)&^ c;f]h # ut]dfq bflvnf u/]sf] /x]5 . o; cj:yfdf P]gsf] bkmf !!& sf]
pkbkmf -#_ adf]lhd lgDgfg';f/sf] z'Ns bflvnf ug'{kb{5 M
@)&^ >fj0f dlxgfsf] s/ s§L ePsf] /sd ?=@),))).–
s/ s§L ljj/0f bflvnf ug'{kg]{ ldlt @)&^ efb| @%
s/ s§L ljj/0f bflvnf ePsf] ldlt @)&^ c;f]h #
bkmf !!&-#_ adf]lhdsf] z'Ns nfUg] cjlw @ dlxgf
bkmf !!&-#_ adf]lhdsf] z'Ns ?=*#.##
?= @),))).– X @=%Ü÷!@ X @
45
$=# clu|d s/ c;'nLsf] ljj/0f bflvnf gu/]df nfUg] z'Ns M
cfos/ P]g, @)%* sf] bkmf (%s= adf]lhd clu|d s/ c;'n ug]{ JolQmn] c;'n u/]sf] s/ ljj/0f
bflvnf gu/]df P]gsf] bkmf !!& sf] pkbkmf -!_ sf] v08 -v_ adf]lhd lgDgfg';f/sf] z'Ns nfUb5 M
bkmf !!&-!_-v_M clu|d s/ c;'n ug'{kg]{ s'g} JolQmn] bkmf (%s= sf] pkbkmf
-(_ adf]lhdsf] ljj/0f bflvnf gu/]df To:tf] JolQmnfO{{ ljj/0f bflvnf ug'{kg]{ ldltaf6 o:tf]
ljj/0f bflvnf gePsf] ldlt;Ddsf] k|To]s dlxgf / dlxgfsf] efusf] nflu clu|d s/ c;'n ug'{kg]{
/sdsf] jflif{s 8]9 k|ltztsf b/n] x'g] /sd,
P]gsf] bkmf (%s= sf] pkbkmf -(_ cg';f/ clu|d s/ c;'n ug'{kg]{ k|To]s JolQmn] k|To]s dlxgf
;dfKt ePsf] @% lbgleq ljefun] tf]s]sf] tl/sf / 9fFrfdf clu|d s/ c;'nLsf] ljj/0f k]z ug'{kg]{
sfg'gL bfloTj k"/f ug'{kg]{ x'G5 . To:tf] ljj/0f k]z ug]{ bfloTj k"/f gu/]sfnfO{{ z'Ns nfUb5 .
lghnfO{{ ljj/0f k]z ug'{kg]{ ldltaf6 ljj/0f bflvnf gePsf] ldlt;Ddsf] nflu clu|d s/ c;'n
ug'{kg]{ /sdsf] jflif{s 8]9 k|ltzt -!=%Ü_ sf b/n] z'Ns nfUb5 . o:tf] z'Ns dlxgf jf dlxgfsf]
efusf] ;d]t nfUb5 .
$=$ e'm§f jf e|dk"0f{ ljj/0f bflvnf ug]{nfO{{ nfUg] z'NsM
cfos/ P]g, @)%* sf] bkmf !@) df e'm§f jf e|dk"0f{ ljj/0f bflvnf ug]{nfO{{ nfUg] z'Nssf
;DaGwdf lgDgfg';f/sf] Joj:yf u/]sf] 5 M
bkmf !@)M s'g} JolQmn] s'g} s'/fsf ;DaGwdf ljefudf e'm§f jf e|dk"0f{ ljj/0f lbPdf jf bflvnf
ug'{kg]{ s'g} s'/f jf j:t'sf] hfgsf/L glbO{ jf ;f] ljj/0faf6 x6fO{ ljj/0fdf plNnlvt hfgsf/L
e|dk"0f{ x'g uPdf To:tf] JolQmnfO{{ b]xfo adf]lhd z'Ns nfUg]5 M–
-s_ hfgfhfgL jf nfk/jfxLk"j{s u/]sf] geO{ e"njz em'§f jf e|dk"0f{ x'g uPsf]df To;af6
x'g] 36L s/ /sdsf] krf; k|ltzt .
-v_ hfgfhfgL jf nfk/jfxL u/]sf] sf/0fn] em'§f jf e|dk"0f{ x'g uPsf]df To;af6 x'g] 36L
s/ /sdsf] Ps ;o k|ltzt .
:ki6Ls/0f M o; bkmfsf] k|of]hgsf] nflu æljefudf bflvnf ul/Psf] ljj/0fÆ eGgfn] ljefudf
jf o; P]g adf]lhd st{Josf] kfngf ug]{ l;nl;nfdf ljefuaf6 clVtof/ k|fKt clws[t;dIf
lnlvt ¿kdf bflvnf ul/Psf] ljj/0f / b]xfo adf]lhd bflvnf ul/Psf] ljj/0f ;d]tnfO{{
hgfpFg]5 M–
-s_ lgj]bg, ;"rgf, ljj/0f, ph'/L, aofg, jf o; P]g adf]lhd bflvnf ul/Psf], tof/
kfl/Psf], lbOPsf] jf k]z ul/Psf] cGo sfuhft,
-v_ o; P]g adf]lhd afx]s ljefu jf ljefusf s'g} clws[t;dIf k]z ul/Psf] sfuhft,
-u_ ljefu jf s'g} clws[tn] s'g} JolQmnfO{{ ;f]w]sf] k|Zgsf] pQ/, jf
-3_ ljj/0f lbOg] s'/fsf] dgfl;a hfgsf/L ePsf] s'g} JolQmn] s'g} csf]{ JolQmdfkm{t ljefu
jf s'g} clws[tnfO{{ lbPsf] hfgsf/L .
s'g} JolQmn] ljefudf e'm§f jf e|dk"0f{ ljj/0f bflvnf ug{ x'Fb}g . s;}n] e'm§f jf e|dk"0f{ ljj/0f
lbPdf jf bflvnf ug'{kg]{ s'g} s'/f jf j:t'sf] hfgsf/L glbO{ jf ;f] ljj/0faf6 x6fO{ e|dk"0f{ ljj/0f
46
lbPdf ljefun] ;f] s'/fsf] oyfy{ 5fglag jf lg0f{o jf cfb]z OToflb ug{ ;Qm}g . To;}n] bkmf !@)
n] To:tf JolQmnfO{{ e'm§f jf e|dk"0f{ ljj/0f lbPdf jf lbg'kg]{ hfgsf/L glbO{ jf ljj/0faf6 x6fO{
ljj/0fdf n]lvPsf] hfgsf/L e|dk"0f{ x'g uPdf ;f] u/] afkt z'Ns nfUg] Joj:yf u/]sf] 5 . To:tf]
ljj/0fsf] tfTko{ ljefudf jf cfos/ P]g, @)%* adf]lhdsf] st{Jo kfngf ug]{ l;nl;nfdf
ljefuaf6 clVtof/ k|fKt clws[t;dIf lnlvt ¿kdf bflvnf ul/Psf] ljj/0f ;d]t a'em\g'kb{5 .
To; cltl/Qm b]xfosf sfuhft Pjd\ s'/f ;d]t ljj/0fsf] cy{ ubf{ ;dfj]z ul/Psf] a'em\g'kb{5 M
-!_ lgj]bg, ;"rgf, ljj/0f, ph'/L, aofg jf cfos/ P]g, @)%* adf]lhd bflvnf ul/Psf],
tof/ kfl/Psf], lbOPsf] jf k]z ul/Psf] cGo sfuhft,
-@_ cfos/ P]g, @)%* adf]lhdafx]s ljefu jf ljefusf s'g} clws[t;dIf k]z ul/Psf]
sfuhft,
-#_ ljefu jf s'g} clws[tn] s'g} JolQmnfO{{ ;f]w]sf] k|Zgsf] pQ/, jf
-$_ ljj/0f lbOg] s'/fsf] dgfl;a hfgsf/L ePsf] s'g} JolQmn] s'g} csf]{ JolQmdfkm{t
ljefu jf s'g} clws[tnfO{{ lbPsf] hfgsf/L .
To:tf] e'm§f jf e|dk"0f{ ljj/0f lbg] jf bflvnf u/fpg] JolQmnfO{{ b]xfo adf]lhd z'Ns nfUb5 M
-!_ hfgLhfgL jf nfk/afxLk"j{s u/]sf] geO{ e"nj; e'm§f jf e|dk"0f{ x'g uPsf]df To;af6
x'g] 36L s/ /sdsf] krf; k|ltzt .
-@_ hfgLhfgL jf nfk/jfxL u/]sf] sf/0fn] e'm§f jf e|dk"0f{ ljj/0f x'g uPsf]df To;af6
36L s/ /sdsf] Ps ;o cyf{t ztk|ltzt .
o; Joj:yf k|i6 kfg]{ pbfx/0f tn k|:t't ul/Psf] 5 .
pbfx/0f $=@ M dfgf}+, PsfgL sDkgLn] k/fdz{bftfnfO{{ e'QmfgL u/]sf] ;]jf z'Ns ?=!,)),))).–
df ?=!%,))).– s/ s§L u/]sf] /x]g5 . e'QmfgLdf s/ s§Lsf] ;DaGwdf sfof{noaf6 5fglag
ubf{ e'QmfgLdf s/ s§L gu/]sf] b]lvof] . o:tf] cj:yfdf e'QmfgLdf s/ s§L gu/]sf] ?=!%
xhf/ bkmf ()-#_ adf]lhd lghaf6 s§L ePsf] dfgL P]gsf] bkmf !@) sf] v08 -s_ adf]lhd
?=&,%)).– z'Ns ;d]t nufpg' kb{5 .
$=% dltof/nfO{{ nfUg] z'NsM
cfos/ P]g, @)%* sf] bkmf !@! Dff dltof/nfO{{ nfUg] z'Nssf ;DaGwdf lgDgfg';f/sf] Joj:yf
u/]sf]5 M
bkmf !@!M o; P]gdf plNnlvt s'g} s;'/ ug]{ JolQmnfO{{ hfghfg jf nfk/afxL u/L d2t ug]{ jf
;xfotf lbg] jf b'?T;fxg ug]{ jf ;Nnfx lbg] dltof/nfO{{ To:tf JolQmn] sd lt/]sf] s/sf]
ztk|ltzt /sd z'Ns nfUg]5 .
P]gsf] kl/R5]b–@# df s/ bflvnf gug]{, e'm§f jf e|dk"0f{ ljj/0f lbg], s/ k|zf;gdf afwf lj/f]w ug]{ jf
cg'lrt k|efj kfg]{, clVtof/ k|fKt jf clVtof/ k|fKt gePsf] JolQmn] s;'/ ug]{, dltof/L ug]{ tyf P]gsf]
kfngf gug]{ h:tf s;'/ ug]{ JolQmnfO{{ hfgfhfg jf nfk/afxL u/L s/bftfnfO{{ d2t ug]{, ;xfotf lbg],
b'?T;fxg ug]{ jf ;Nnfx lbg] dltof/nfO{{ To:tf] dltof/Lsf] sf/0faf6 36\g uPsf] s/sf] ztk|ltzt z'Ns
nfUg] Joj:yf P]gsf] bkmf !@! df /x]sf] 5 .
47
$=^ P]g lgodsf Joj:yf pNn+3g ug]{nfO{{ nfUg] z'NsM
cfos/ P]g, @)%* lgodsf Joj:yf pNn+3g ug]{nfO{{ nfUg] z'Nssf ;DaGwdf P]gsf] bkmf !!(s=
df lgDgfg';f/sf] Joj:yf /x]sf] 5 M
bkmf !!(s= o; P]gdf cGoyf Joj:yf ul/Psf]df afx]s of] P]g jf o; P]g cGtu{t ag]sf] lgodsf]
s'g} Joj:yfsf] kfngf gug]{ JolQmnfO{{ kfFr xhf/ ?k}ofF+b]lv kRrL; xhf/ ?k}ofF+;Dd z'Ns nfUg]5 .
cfos/ P]gn] dfly pNn]v u/]sf] / cGo s'g} Joj:yf u/]sf]df afx]s o; P]g / o; P]g cGtu{t
ag]sf] lgodfjnLdf pNn]v u/]sf Joj:yfsf] kfngf gug]{ cyf{t pNn+3g ug]{ JolQmnfO{{ P]gsf] bkmf
!!(s= adf]lhd kfFr xhf/ ?k}ofF+b]lv kRrL; xhf/ ?k}ofF+;Dd z'Ns nfUg]5 . k|:t't bkmf !!(s=
P]gdf /x]sf] z'Ns ;DaGwL k|fjwfgsf] cjlzi7 (Residuary) Joj:yf xf] .
$=& s/ ga'emfPdf nfUg] AofhM
cfos/ P]g, @)%* sf] bkmf (( adf]lhd s/ of]Uo cfo ePsf] JolQmn] :jo+ s/ lgwf{/0f (Self
Assessment) ug'{kg]{ Joj:yf /x]sf] 5 .bkmf (^ adf]lhd o;/L lgwf{/0f u/]sf] s/ ljj/0f (Self
Assessed Return) ;fdfGotofM cfo jif{ ;dfKt ePsf] # dlxgfleq bflvnf ug'{kg]{ Joj:yf u/]sf]
5 . o;/L cfo ljj/0f bflvnf ubf{ lgwf{/0f ul/Psf] s/ /sd;d]t bflvnf ug'{kg]{ x'G5 . o:tf] s/
/sd ;f] Dofbleq bflvnf gu/]df nfUg] Aofhsf] ;DaGwdf P]gsf] bkmf !!( df lgDgfg';f/sf]
Joj:yf u/]sf] 5 M
bkmf !!(-!_M s/ ltg'{kg]{ tf]lsPsf] ldlt;Dd s'g} JolQmn] s/ bflvnf gu/]df bflvnf ug{ afFsL
/x]sf] /sddf o;/L s/ bflvnf ug{ afFsL /x]sf] cjlwe/sf] nflu ;f] JolQmnfO{{ k|To]s dlxgf /
dlxgfsf] efudf ;fdfGo Aofhb/n] Aofh nfUg]5 .
bkmf !!( sf] pkbkmf -!_ adf]lhd s/ ltg'{kg]{ st{Jo ePsf] s'g} JolQmn] sfg'g adf]lhd s/ a'emfpgsf
nflu lgwf{/0f ePsf] ldlt -;dofjlw_ ;Dd s/ bflvnf gu/]df -ga'emfPdf_ To;af6 bflvnf ug{ afFsL /x]sf]
/sddf bflvnf ug{ afFsL dlxgfsf] efudf ;fdfGo b/n] Aofh nfUb5 .
bkmf !!(-#_M clu|d s/ c;'n ug'{kg]{ JolQmn] bkmf (%s= sf] pkbkmf -*_ jf clu|d s/ s§L ug]{
JolQmn] bkmf () sf] pkbkmf -$_ kfngf gu/]sf] sf/0fn] lghn] a'emfpg' kg]{ Aofh lghn] clu|d s/
bflvnf ug'{kg]{ jf clu|d s/ s§L x'g] JolQmaf6 c;'npk/ ul/lng kfpg] 5}g .
P]gsf] kl/R5]b–!& adf]lhd clu|d s/ s§L ug]{ bfloTj ePsf] JolQm cyf{t Withholding Agent n]
o:tf] clu|d s/ s§L ul/Psf] /sd a'emfpg] Dofb bkmf () sf] pkbkmf -$_ adf]lhd k|To]s dlxgf
;dfKt ePsf] ldltn] @% lbg /x]sf] 5 . s/ s§L ug]{n] ;f] Dofbleq s/ s§L /sd ;lxt ljj/0f
a'emfpgkg]{ x'G5 . ;f] JolQmn] Dofbleq /sd ga'emfPdf l9nf a'emfpg NofPsf] cjlwsf] nflu !%Ü n]
Aofh nfUb5 . Aofh nufpg] k|of]hgsf nflu cjlw u0fgf ug'{kbf{ k"/f dlxgf ePdf dlxgfsf] /
dlxgfeGbf sd ePdf ;f]nfO{{ ;d]t dlxgf;/x u0fgf u/L Aofh /sd u0fgf ug'{kb{5 . s/ s§L ug]{
Ph]G6n] To:tf] cjlwsf] nflu nfu]sf] Aofh s/ s§L x'g] JolQmaf6 c;'n ug{ kfpg] 5}g .
48
%= k|zf;sLo k'g/fjnf]sg / k'g/fj]bg
cfos/ P]g, @)%* sf] bkmf !!$ df k|zf;sLo k'g/fjnf]sg x'g ;Sg] lg0f{o tyf sfo{ljlwsf
;DaGwdf lgDgfg';f/ Joj:yf 5 M
bkmf !!$-!_M o; P]gsf] k|of]hgsf] nflu b]xfosf lg0f{ox¿ pk/ k|zf;sLo k'g/fjnf]sg x'g
;Sg]5 M–
-s_ bkmf &^ adf]lhd ljefun] hf/L u/]sf] k"jf{b]z,
-s!_ bkmf () sf] pkbkmf -*_ adf]lhd ul/Psf] lg0f{o jf lbOPsf] cfb]z,
k|zf;sLo k'g/fjnf]sgsf nflu lbOg] lgj]bgsf ;DaGwdf P]gsf] bkmf !!% sf] pkbkmf -!_, pkbkmf
-@_, pkbkmf -#_ tyf pkbkmf -^_ df lgDgfg';f/sf] Joj:yf /x]sf] 5 M
bkmf !!%-!_M bkmf !!$ adf]lhdsf k|zf;sLo k'g/fjnf]sg ug{ ;lsg] lg0f{o pk/ lrQ ga'em\g]
JolQmn] ;f] lg0f{osf] ;"rgf kfPsf] ldltn] tL; lbgleq ;f] lg0f{o lj?4 ljefu;dIf lgj]bg lbg
;Sg]5 .
bkmf !!%-@_M pkbkmf -!_ adf]lhd lbg] lgj]bgdf To:tf] k'g/fjnf]sg x'g'kg]{ sf/0f tyf cfwf/x¿
:ki6 ¿kdf pNn]v ug'{ kg]{5 .
bkmf !!%-#_M pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb u'lh|g uO{ s'g} JolQmn] Dofb yksf] nflu
Dofb u'h|]sf] ldltn] ;ft lbgleq lgj]bg lbPdf ljefun] b]xfo adf]lhd ug{ ;Sg]5 M–
-s_ dgfl;a sf/0f b]lvPdf pkbkmf -!_ adf]lhd lgj]bg lbg] Dofb u'h|]sf] ldltaf6 a9Ldf
tL; lbgsf] nflu Dofb yKg, /
-v_ ;f] lgj]bg pk/ ljefun] u/]sf] lg0f{osf] lnlvt ;"rgf lgj]bsnfO{{ lbg .
bkmf !!%-^_M pkbkmf -!_ adf]lhd lgj]bg lbg] JolQmn] lgwf{l/t s/ /sddWo] ljjfb/lxt s/sf]
;Dk"0f{ /sd / ljjflbt s/sf] Ps rf}yfO{ /sd a'emfpg' kg]{5 .
k|zf;sLo k'g/fjnf]sgsf nflu ljefu;dIf lgj]bg lbg'kb{5 . To:tf] lgj]bg k]z ug{ lgDg
sfo{ljlw k"/f ug'{kb{5 M
!_ bkmf !!$ cg';f/ k|zf;sLo k'g/fjnf]sg x'g ;Sg] lg0f{odf lrQ ga'em] ;f] lj?4 dfq
lgj]bg lbg' kb{5 .
@_ lgj]bg lbFbf To:tf] lg0f{osf] ;"rgf kfPsf] #) lbgleq lbg' kb{5 . s'g} sf/0fn] lgj]bg
lbg] pQm Dofb u'h|g uPdf ;f] Dofb u'h|]sf ldltn] ;ft lbgleq} Dofb yk dfUg
lgj]bg lbg ;lsG5 .
#_ Dofb u'h|]sf] dgfl;a sf/0f b]lvPdf Dofb u'h|]sf] ldltaf6 a9Ldf tL; lbg;Dd
ljefun] Dofb yk ul/lbg ;Qm5 .
$_ k|zf;sLo k'g/fjnf]sg jfl/; -k|ltlglw_ af6 lbg ;lsG5 . o;sf nflu ljlw;Ddt
9+uaf6 ;f] k|of]hgsf nflu jf/];÷k|ltlglw dgf]lgt u/]sf] b]lvg] sfuh ;+nUg ePsf]
x'g clgjfo{ x'G5 .
49
%_ k|zf;sLo k'g/fjnf]sg ubf{ cljjflbt s/ lgj]bsn] lrQ a'emfPsf] k"/} / lgj]bsn]
ljjfb p7fPsf] s/ /sdsf] Ps rf}yfO{ a'emfPsf] lg:;f lgj]bg;fy ;+nUg x'g' clgjfo{
x'G5 . cGoyf k|zf;sLo k'g/fjnf]sgsf] sf/afxL x'g ;Qm}g .
^_ lgj]bg;fy cfˆgf] bfaL, lhls/ k'li6 ug]{ k|df0f ;+nUg /fVg' k5{ .
cfos/ P]g, @)%* sf] bkmf !!^ df /fh:j Gofoflws/0fdf k'g/fj]bg nfUg] ;DaGwdf lgDgfg';f/sf]
Joj:yf u/]sf] 5 M
bkmf !!^-!_M bkmf !!% adf]lhd ljefudf lbPsf] lgj]bg pk/ ePsf] lg0f{odf lrQ ga'em\g] JolQmn]
/fh:j Gofoflws/0f P]g, @)#! Afdf]lhd /fh:j Gofoflws/0fdf k'g/fj]bg lbg ;Sg]5 .
bkmf !!^-@_M pkbkmf -!_ adf]lhd k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf] kGw| lbgleq k'g/fj]bgsf]
;"rgfsf] Ps k|lt ljefudf btf{ u/fpg' kg]{5 .
cfos/ P]g, @)%* n] k|zf;sLo k'g/fjnf]sg x'g ;Sg] lg0f{o lj?4 k'g/fjnf]sg ug{ klxnf
cfGtl/s /fh:j ljefudf hfg'kg]{ / ljefuaf6 ePsf] lg0f{odf lrQ ga'em]sf] l:yltdf dfq /fh:j
Gofoflws/0fdf hfg ;lsg] u/L k'g/fj]bgsf] clwsf/nfO{{ Jojl:yt u/]sf] 5 .
k'g/fj]bg ug]{ k|lqmof tyf k'g/fj]bgdf lg0f{o lbg] clwsf/ ;DaGwL s'/f /fh:j Gofoflws/0f P]g, @)#!
/ /fh:j Gofoflws/0f lgodfjnL, @)#) åf/f Jojl:yt ul/Psf 5g\ .
;fdfGotM /fh:j Gofoflws/0fn] u/]sf lg0f{o clGtd x'G5g\ . t/ /fh:j Gofoflws/0f P]g, @)#! sf]
bkmf * n] lgDg k|Zgdf k|ToIf sfg'gL q'l6 eO{ Gofoflws/0fsf] lg0f{o k"0f{ jf cf+lzs ¿kdf
plN6g]b]lv ;jf]{Rr cbfntn] cfkm";dIf k'g/fj]bg ug{ cg'dlt lbPdf Gofoflws/0fsf] lg0f{o jf
clGtd cfb]z pk/ ;jf]{Rr cbfntdf k'g/fj]bg nfUb5 M
-s_ clwsf/ If]qsf] k|Zg,
-v_ a'em\g'kg]{ k|df0f ga'em]sf] jf a'em\g gx'g] k|df0f a'em]sf] k|Zg, jf
-u_ afWofTds ¿kdf kfng ug'{kg]{ sfo{ljlw ;DaGwL sfg'gsf] pNn+3g ePsf] k|Zg,
-3_ uDeL/ sfg'gL q'l6 ;DaGwL k|Zg .
cfos/ P]g, @)%* sf] bkmf !!^ sf] pkbkmf -@_ cg';f/ k'g/fj]bg lbg] JolQmn] k'g/fj]bg lbPsf]
!% lbgleq k'g/fj]bgsf] ;"rgfsf] Ps k|lt ljefudf btf{ u/fpg'k5{ .
^= E-TDS ;DaGwL Joj:yf
E-TDS df tYof+s tyf ljj/0f k|lji6 ug]{ ;+lIfKt sfo{ljlw lgDgfg';f/ /x]sf] 5 M
• www.ird.gov.np vf]nL To;df /x]sf] Taxpayer Portal sf] E-TDS tab df lSns ug]{ .
• Submission number lng] kmf/fddf plNnlvt ljj/0f eg]{ / Submission number lng] .
• Withholdee Login Tab af6 Submission number, username, password cfkm}+ /fvL ;a}
ljj/0f eg]{ .
• TDS information eg]{ .
• yk sf/f]af/ entry ug{ Add df lSns ug]{ cyjf lglZrt kmd]{6df kmfOn cknf]8 ug]{ .
• ;a} sf/f]af/ entry ul/;s]kl5 Insert Voucher Information df lSns ug]{ .
50
• l:s|gdf b]lvg] ;a} ljj/0f -vftf g+, ef}r/ g+=, e'QmfgLsf] lsl;d, sfof{no, TDS /sd,
a}+s sf]8_ eg]{ .
• ljj/0f el/;s]kl5 Submit ug]{ .
• Print Preview df lSns u/L Print lgsfn]/ sfof{nosf] ;+sng zfvfdf ;Dks{ u/L ef}r/
/ s/ s§L ljj/0f ?h' (verfy) ug'{ kb{5 .
olb s;}sf] s/ s§L ug]{ JolQmn] E-TDS dfkm{t e'QmfgLdf s/ s§Lsf] ljj/0f a'emfPsf] /x]5 eg]
tkfO{+ cfkm}+n] ljB'tLo k|0ffnL (Internet) af6 x]g{ ;Sg'x'G5 .
clu|d s/s§L eO{ E-TDS dfkm{t hDdf ePsf] /sd x]g]{ k|ls|of
Username, password k|fKt ug{ cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nodf ;Dks{
ug'{xf]; . To;kl5,
• www.ird.gov.np sf] Taxpayer Portal sf] E-TDS tab df lSns ug]{ .
• Withholdee Login Tab lSns ug]{ .
• PAN, Username, password /fvL cfkm\gf] ljj/0f x]g'{xf]; .
cfo ljj/0f;fy ;+nUg ug'{kg]{ cg';"rL–!) sf] s/ bfjL dxndf cGo ljj/0fsf cltl/Qm E-TDS sf]
Submission number af6 k|fKt print out dfq /fv] k'U5, cGo sfuhft -ef}r/, clu|d s/ s§L
kmf/fd_ ;+nUg ug'{ kb}{g .
E-TDS sf ljz]iftf
• s/bftfn] cfkm"n] ug{'kg]{ clu|d s/ s§L /sdnfO{{ ;lhn};Fu hxfFaf6 klg ljB'tLo dfWodåf/f
k|lji6 ug{ ;lsg] .
• Withholder n] ljB'tLo dfWod4f/f k|ljli6 (online posting) u/]sf] s/ s§L ljj/0f Submission
Number sf] cfwf/df cfkm\gf] user name af6 hlxn] klg k|fKt ug{ ;lsg] .
• Withholder n] Withholdee nfO{{ k6s k6s lbg'kg]{ s/ s§L clen]v÷ljj/0f lbO/xg' gkg]{ .
• Withholdee n] cfkm\gf] PAN df ljleGg s/bftfaf6 ljleGg ;dodf s§L u/]sf] s/ ljj/0f
;DalGwt cfGtl/s /fh:j sfof{noaf6 k|fKt user name tyf password sf] cfwf/df PsLs[t
¿kdf ef}r/ g+=, ldlt, /sd, clu|d s/ s§L ug]{ s/bftfsf] gfd cflb ;lxtsf] k"0f{ ljj/0fsf]
kmfF6jf/Låf/f web af6 Ps} k6s k|fKt ug{ ;lsg] .
• o;sf] k|of]uaf6 ;DalGwt s/bftf (withholdee) nfO{{ cfkm\gf] PAN df s§L ePsf] clu|d s/
s§L le8fpg s/ bflvnf ePsf] cfGtl/s /fh:j sfof{nodf ;Dks{ ug{' gkg]{ eO{ ;]jf
k|flKtdf ;/nLs[t tyf sd nfut nfUg] .
• ;DalGwt cfGtl/s /fh:j sfof{non] klg PAN sf] cfwf/df clu|d s/ s§L ul/Psf] ljj/0f
online ¿kd} k|fKt e/L tYof+s ljZn]if0f tyf tYofÍ verification ug{ ;lhnf] x'g] . h;sf]
sf/0faf6 s/ ;xeflutf ;d]tdf ;sf/fTds k|efj kg{ ;Sg] b]lvG5 .
• /fh:j ;+sng ug]{ /fh:j sfof{non] cfkm\gf] sfo{If]q cGtu{tsf s/bftfsf] clu|d s/ s§Lsf]
Psd'i6 ljj/0f k|fKt u/L /fh:j ;+sngsf] n]vfÍg tyf ljZn]if0f ug{ ;/nLs[t x'g] .
k'gZrM of] k'l:tsfdf pNn]v ePsf] s'g} ljifo k|rlnt s/ sfg'g tyf lgb]{lzsf;Fu aflemg uPdf
k|rlnt s/ sfg'g tyf lgb]{lzsf adf]lhdsf] Joj:yf nfu" x'g]5 .
51
cg';"rL–!
-ldlt @)&^.$.! b]lv sfod ePsf /fh:j zLif{sx¿_
cf=a=@)&^=$=! /fh:j cfwf/ cf=j=
l;+= b]lv sfod zLif{s, d"n zLif{s, @)&%.&^ df
JofVof
g+= ePsf] /fh:j zLif{s tyf cfwf/ sfod ePsf
;+s]t zLif{s ;+s]tx¿
!= 11111 Psnf}6L kmd{ tyf 11111 Psnf}6L kmd{ tyf JolQmut
JolQmut cfodf cfodf nfUg] s/ o;df kb{5 .
@= 11112 kfl/>lds s/ 11112 s'g} k|fs[lts JolQmn] /f]huf/Laf6
k|fKt u/]sf] tna, Hofnf, dhb'/L,
kfl/>lds, eQf Pj+ ;'ljwf,
cjsfz e'QmfgL, /f]huf/Lsf
;DaGwdf ul/Psf cGo e'QmfgL,
cWoog, cWofkg cflb ljleGg
;|f]taf6 x'g] cfodf nfUg] s/
o;df kb{5 .
#= 11113 k'FhLut nfe s/ 11113 3/, hUuf, z]o/ cflb ;DklQsf]
laqmL, k§f, xs x:tfGt/0f
nufot ljleGg lsl;dsf
lgM;u{af6 ePsf] k'FhLut nfedf
JolQm tyf Psnf}6L kmd{nfO{ nfUg]
o;df kb{5 .
$= 11120 lgsfosf] cfodf 11120 Jofj;flos lgsfo tyf ;+:yfgsf]
nfUg] s/ cfodf nfUg] s/ o;df kb{5 . of]
zLif{sdf /sd hDdf ug{ ldNb}g .
%= 11121 lgsfosf] d'gfkmfdf 11121 ;/sf/sf] k"0f{ jf clwsf+z -%)
nfUg] s/ – ;/sf/L k|ltzt eGbf a9L_ :jfldTj ePsf
;+:yfg ;/sf/L lgsfo tyf To:tf
lgsfosf] Joj:yfksLo lgoGq0f
ePsf] lgsfosf] cfodf nfUg] s/
o;df kb{5 .
^= 11122 lgsfosf] d'gfkmfdf 11122 s'g} ljz]if P]g jf sDkgL P]g
nfUg] s/ – klAns cGtu{t btf{ ePsf klAns
lnld6]8 sDkgL lnld6]8 sDkgL / ;/sf/sf] %)
k|ltzt eGbf sd :jfldTj ePsf
sDkgLsf] cfodf nfUg] s/ o;df
kb{5 .
&= 11123 lgsfosf] d'gfkmfdf 11123 sDkgL P]g cGtu{t btf{ ePsf
52
cf=a=@)&^=$=! /fh:j cfwf/ cf=j=
l;+= b]lv sfod zLif{s, d"n zLif{s, @)&%.&^ df
JofVof
g+= ePsf] /fh:j zLif{s tyf cfwf/ sfod ePsf
;+s]t zLif{s ;+s]tx¿
nfUg] s/ – k|fOe]6 k|fOe]6 lnld6]8 sDkgL tyf
lnld6]8 sDkgL cfos/ P]g adf]lhd tf]lsPsf]
sDkgLsf] cfodf nfUg] s/ o;df
kb{5 .
*= 11124 lgsfosf] d'gfkmfdf 11124 dfly plNnlvt pkzLif{s !!!@!
nfUg] s/ – cGo b]lv !!!@# leq k/]sf afx]s cGo
;+:yf ;+:yfx¿M- ;fem]bf/L kmd{, ;xsf/L
;+:yf, 6«i6, o'lg6 6«i6,
;+3÷;+:yf, ljb]zL sDkgL Pj+
cGo lgsfosf] cfodf nfUg] s/
o;df kb{5 .
(= 11125 k'FhLut nfes/– 11125 3/, hUuf, z]o/ cflb ;DklQsf]
lgsfo laqmL, k§f, xs x:tfGt/0f
nufot ljleGg lsl;dsf
lgM;u{af6 ePsf] k'F+hLut nfedf
lgsfonfO{ nfUg] s/ o;df kb{5 .
!)= 11130 nufgLsf] cfo tyf 11130 dfly pNn]lvt zLif{s !!!!! b]lv
cGo cfodf nfUg] !!!@% leq k/]sf afx]s cGo
s/ cfodf nfUg] s/ o;df kb{5 . of]
zLif{sdf /sd hDdf ug{ ldNb}g.
!!= 11131 ;DklQ, axfn tyf 11131 3/, hUuf, ;jf/L ;fwg tyf cGo
k§f afktsf] cfodf crn ;DklQ axfn jf k§f jf
nfUg] s/ bL3{sflng s/f/df lbP afktsf]
cfodf nfUg] s/ o;df kb{5 .
!@= 11132 Aofhdf nfUg] s/ 11132 a}+s, ljQ sDkgL jf cGo lgsfo
jf JolQmaf6 e'QmfgL ul/g] jf
k|fKt x'g] Aofhdf nfUg] s/ o;df
kb{5 .
!#= 11133 nfef+zdf nfUg] s/ 11133 s'g} klg sDkgL jf lgsfodf
nufgL u/] afkt k|fKt x'g]
nfef+zdf nfUg] s/ o;df kb{5 .
!$= 11134 nufgL ;DaGwL cGo 11134 nufgL ;DaGwL cGo cfodf nfUg]
cfodf nfUg] s/ s/ o;df kb{5 .
!%= 11135 cfsl:ds nfe s/ 11135 h'jf, lr7\7f, afhL, pkxf/, bfg,
ck'tfnL, ;'/fsL, k'/:sf/
nufotsf cfsl:ds nfesf
53
cf=a=@)&^=$=! /fh:j cfwf/ cf=j=
l;+= b]lv sfod zLif{s, d"n zLif{s, @)&%.&^ df
JofVof
g+= ePsf] /fh:j zLif{s tyf cfwf/ sfod ePsf
;+s]t zLif{s ;+s]tx¿
;|f]taf6 k|fKt cfodf nfUg] s/
o;df kb{5 .
!^= 11139 cGo cfodf nfUg] 11139 dfly plNnlvt zLif{s g+= x¿df
s/ gk/]sf cGo cfodf nfUg] s/
o;df kb{5 .
!&= 11211 kfl/>ldsdf 11211 s'g} k|fs[lts JolQmn] /f]huf/Laf6
cfwfl/t ;fdflhs k|fKt u/]sf] tna, Hofnf, dhb'/L,
;'/Iff s/ kfl/>lds, eQf Pj+ ;'ljwf,
cjsfz e'QmfgL, /f]huf/Lsf
;DaGwdf ul/Psf cGo e'QmfgL,
cWoog, cWofkg cflb ljleGg
;|f]taf6 x'g] ;du| cfodf Psd'i6
¿kdf tf]lsP adf]lhd lnOg]
;fdflhs ;'/Iff s/ o;df kb{5 .
!*= 11442 :jf:Yo ;]jf s/ 11442 ;/sf/ tyf ;fd'bflos c:ktfnn]
k|bfg ug]{ :jf:Yo ;]jf afx]s cGo
:jf:Yo ;+:yfn] k|bfg ug]{ :jf:Yo
;]jfdf nfUg] s/ o;df kb{5 .
!(= 11443 lzIff ;]jf s/ – 11443 lghL z}lIfs ;+:yfx¿n] k|bfg ug]{
z}lIfs ;+:yf tf]lsPsf z}lIfs ;]jfx¿df nfUg]
lzIff ;]jf z'Ns o;df kb{5 .
@)= 11444 lzIff ;]jf s/ – 11444 ljb]zdf cWoog ug{ hfg]
j}b]lzs cWoog ljBfyL{x¿n] a'emfpg' kg]{ lzIf0f
z'Nsdf nfUg] ;]jf z'Ns afktsf]
/sd o;df kb{5 .
@!= 11454 ;8s lgdf{0f tyf 11454 ;jf/L ;fwg btf{sf avt
;Def/ s/ oftfoft Joj:yf sfof{nodf
;jf/L ;fwgsf] lsl;d cg';f/
;+sng ul/g] s/ o;df kb{5g\ .
@@= 14214 b'/;~rf/ ;]jf z'Ns 14214 b'/;~rf/ ;]jf z'Ns afktsf]
/sd o;df kb{5 .
@#= 14215 6]lnkmf]g :jfldTjsf] 14215 6]lnkmf]g :jfldTj afktsf] /sd
z'Ns o;df kb{5 .
@$= 33311 d"=c=s/– pTkfbg 33111 pTkfbgstf{n] j:t' pTkfbg u/L
laqmL ubf{ nfUg] d"No clej[l4 s/
o;df kb{5 .
54
cf=a=@)&^=$=! /fh:j cfwf/ cf=j=
l;+= b]lv sfod zLif{s, d"n zLif{s, @)&%.&^ df
JofVof
g+= ePsf] /fh:j zLif{s tyf cfwf/ sfod ePsf
;+s]t zLif{s ;+s]tx¿
@%= 33313 d"=c=s/– j:t' 33113 yf]s tyf v'b|f laqm]tfaf6 d"No
laqmL / ljt/0f clej[l4 s/ afkt ltg'{kg]{ /sd
o;df kb{5 .
@^= 33314 d"=c=s/– k/fdz{ 33114 ;a} k|sf/sf] 7]Ssf Joj;fo tyf
tyf 7]Ssf ;+sng k/fdz{ ;]jfdf nfUg] d"No
clej[l4 s/ o;df
kb{5 . d"No clej[l4 s/ nfu' x'g'
cufl8 c;'n x'g afFsL /x]sf
7]Ssf s/ c;'n ePdf o;}df
hDdf ug'{ kb{5 .
@&= 33315 d"=c=s/–ko{6g ;]jf 33115 ko{6g Joj;fo;Fu ;DalGwt
;+sng xf]6n, 6«fen Ph]G;L, kbofqf -
6«]lsª_, hnofqf -¥ofkm\l6ª_
;d]tsf Joj;fodf nfUg] d"No
clej[l4 s/ o;df kb{5 . d"No
clej[l4 s/ nfu' x'g' cufl8
c;'n x'g afFsL /x]sf xf]6n s/
c;'n ePdf o;}df hDdf
ug'{kb{5 .
@*= 33316 d"=c=s/– ;~rf/ 33116 ;a} k|sf/sf ;~rf/ ;]jf -;/sf/L
;]jf, aLdf, xjfO{ x'nfs ;]jf afx]s_, aLdf /
p8fg / cGo ;]jf tf]lsPsf cGo ;]jfsf] laqmLdf
;+sng nufOg] d"No clej[l4 s/ / xjfO{
p8fg s/ afktsf] /sd o;df
kb{5 . d"No clej[l4 s/ nfu' x'g
cufl8 c;'n x'g afFsL /x]sf
dgf]/~hg s/ c;'n ePdf o;}df
hDdf ug'{ kb{5 .
@(= 33317 d"=c=s/ 33117 g]kfn aflx/sf] btf{ gePsf] s'g}
a]]btf{jfnfaf6 ug]{ JolQmaf6 ;]jf k|fKt ubf{ p7fpg'
;+sng kg]{ d"No clej[l4 s/, sf7
laqmLdf nufOg] d"No clej[l4
s/, :yfgLo tx jf g]kfnl:yt
cGt/f{li6«o ;+3, ;+:yf jf lgof]u
jf ;/sf/ jf d"No clej[l4 s/
gnfUg] j:t'sf] sf/f]af/ ug]{
55
cf=a=@)&^=$=! /fh:j cfwf/ cf=j=
l;+= b]lv sfod zLif{s, d"n zLif{s, @)&%.&^ df
JofVof
g+= ePsf] /fh:j zLif{s tyf cfwf/ sfod ePsf
;+s]t zLif{s ;+s]tx¿
;fj{hlgs ;+:yfgn]
;+sng÷bflvnf ug]{ d"No clej[l4
s/ o;df kb{5 .
#)= 33331 cGtMz'Ns – 33131 ;a} k|sf/sf ;'lt{hGo kbfy{sf]
;'lt{hGo kbfy{ pTkfbgdf nfUg] cGtMz'Ns o;df
kb{5 .
#!= 33332 cGtMz'Ns – dlb/f 33132 dlb/f -jfOg / xNsf k]o kbfy{
;d]t_ df nfUg] cGtMz'Ns /sd
o;df kb{5 .
#@= 33333 cGtMz'Ns – lao/ 33133 lao/sf] pTkfbgdf nfUg]
cGtMz'Ns o;df kb{5 .
##= 33334 cGtMz'Ns – cGo 33134 dfly plNnlvt pkzLif{s ####!,
cf}Bf]lus pTkfbg ####@ / ##### df k/]sf] afx]s
cGo cf}Bf]lus pTkfbgdf nfUg]
cGtMz'Ns o;df kb{5 .
56
आन्त�र राजस् कायार्लहरुक सम्पक नम्बरह
57
�स.नं. कायार्ल टे �लफोन नं. फ्याक नं.
31 आन्त�र राजस् कायार्ल सुख�त 083- 525172 083-525172
58
करदाता सेवा कायार्लयको सम्पकर् नम्
59
�स.नं. कायार्लयको ना टे �लफोन नं फ्याक नं.
31 करदाता सेवा कायार्ल कुश्म
32 करदाता सेवा कायार्ल तम्घा
33 करदाता सेवा कायार्ल सन्धीखक
34 करदाता सेवा कायार्ल तौ�लहवा
35 करदाता सेवा कायार्ल चकचके-प्यूठा
36 करदाता सेवा कायार्ल �ीनगर-सल्या
37 करदाता सेवा कायार्ल गुल�रया
38 करदाता सेवा कायार्ल साँफेबगर-अछाम
39 करदाता सेवा कायार्ल �दपायल
60
आन्त�रक राजस्व �वभाग अन्तगर्कायार्लयरको कायर्क्
61
�स.नं कायार्लयको ना कायार्लयको कायर्�
ल�लतपुर महानगरपा�लकाको वडा नं. १, २, ३, ४, ५, १०,
आन्त�रक राजस्व कायार,
१३ ११, १३, १८, १९, २०, २१, २२ र
ल�लतपुर- १
२५ ।
ल�लतपुर महानगरपा�लका वडा नं. ६, ७, ८, ९, १२, १४, १५,
आन्त�रक राजस्व कायार, १६, १७, २३, २४, २६, २७, २८ र २९ तथा गोदावर�
१४
ल�लतपुर- २ नगरपा�लका, महाल�मी नगरपा�लका, कोन्ज्योसोम गाउँपा�ल,
बाग्मती गाउँपा�लका र महा�ाल गाउँपा�लका
आन्त�रक राजस्व कायार,
१५ मकवानपुर िजल्ला
हेट�डा
आन्त�रक राजस्व कायार,
१६ िचतवन िजल्ला
िचतवन
आन्त�रक राजस्व कायार,
१७ तनहुँ, गोरखा, लम्ज� र मनाङ िजल्ला
दमौल�
आन्त�रक राजस्व कायार,
१८ बाग्लु, पवर्, म्याग्द� र मुस् िजल्ल ।
बाग्लु
आन्त�रक राजस्व कायार,
१९ स्याङ्जा र कास्क� िजल्
पोखरा
रुपन्दे िजल्लाको �स�ाथर्नगर नगरपा�ल, �तलो�मा
नगरपा�लकाको वडा नं ५ दे िख १७ सम्, दे वदह नगरपा�लकाको
वडा नं १ दे िख ४ र वडा नं. ११ र १२, लुिम्बनी सांस्कृ�त
नगरपा�लका, गैडहवा गाउँपा�लका, क�न गाउँपा�लका, कोटह�माई
आन्त�रक राजस्व कायार, गाउँपा�लका, मचर्वार� गाउँपा�लक, मायादे वी गाउँपा�लका,
२०
भैरहवा ओमस�तया गाउँपा�लका, रो�हणी गाउँपा�लका, रो�हणी गाउँपा�लका,
सम्मर�माई गाउँपा�लक, �सयार� गाउँपा�लका र शु�ोधन
गाउँपा�लका र नवलपरासी िजल्लाको राम�ाम नगरपा�लक, सुस्ता
गाउँपा�लका, पाल्ह�नन्दन गाउँपा�ल, �तापपुर गाउँपा�लका,
सरावल गाउँपा�लका ।
पाल्प र गुल्मी िजल्, रुपन्देह� िजल्लाको बुट
उपमहानगरपा�लका, दे वदह नगरपा�लकाको वडा नं. ५ दे िख १०,
आन्त�रक राजस्व कायार, सै नामैना नगरपा�लका तथा �तलो�मा नगरपा�लकाको वडा नं.१
२१
बुटवल दे िख ४ सम्म क�न गाउँपा�लका र शु�ोधन नगरपा�लका तथा
नवलपरासी िजल्लको सुनवल नगरपा�लका तथा बदर्घाट
नगरपा�लका ।
62
�स.नं कायार्लयको ना कायार्लयको कायर्�
आन्त�रक राजस्व कायार,
२२ क�पलवस्तु र अघार्खाँची िजल्ल
कृष्णनग
आन्त�रक राजस्व कायार, दाङ, रोल्प, रुकु (पूव� भाग), रुकुम पि�, सल्यान र प्यूठा
२३
दाङ िजल्ला
आन्त�रक राजस्व कायार,
२४ बाँके र ब�दर्या िजल्ला
नेपालग�
आन्त�रक राजस्व कायार,
२५ सुख�त, दै लेख, जाजरकोट, डोल्पा र हुम्ला िजल्ल
सुख�त
आन्त�रक राजस्व कायार,
२६ कैलाल� िजल्ला
धनगढ�
आन्त�रक राजस्व कायार,
२७ क�नपुर िजल्ला
महेन्�नग
आन्त�रक राजस्व कायार,
२८ काठमाड� महानगरपा�लका वडा नं. १९, २२, २३ र २४ ।
नयाँसडक
आन्त�रक राजस्व कायार,
२९ काठमाड� महानगरपा�लका वडा नं. १, २८ र २९ ।
पुतल�सडक
आन्त�रक राजस्व कायार,
३० काठमाड� महानगरपा�लका वडा नं. ११, १२, २० र २१ ।
��पुरे�र
काठमाड� महानगरपा�लका वडा नं. ३ र २६ टोखा नगरपा�लका
आन्त�रक राजस्व कायार,
३१ वडा नं. १ दे िख ७ र बुढा�नलकण्ठ नगरपा�लका वडा न. १ दे िख
महाराजग�
७ ।
आन्त�रक राजस्व कायार, काठमाड� महानगरपा�लका वडा नं. १६, तारके�र नगरपा�लका,
३२
बालाजु टोखा नगरपा�लका वडा नं. ८ दे िख ११ र रसुवा िजल्ला
आन्त�रक राजस्व कायार,
३३ काठमाड� महानगरपा�लका वडा नं. २, ४ र ५ ।
ट�ाल
आन्त�रक राजस्व कायार,
३४ काठमाड� महानगरपा�लका वडा नं. १७, १८, २५ र २७ ।
ठमेल
63
�स.नं कायार्लयको ना कायार्लयको कायर्�
बाने�र
आन्त�रक राजस्व कायार, काठमाड� महानगरपा�लका वडा नं. ३२ र कागे�र� मनहरा
३८
कोटे �र नगरपा�लका वडा नं. ७ दे िख ९ ।
आन्त�रक राजस्व कायार, काठमाड� महानगरपा�लका वडा नं. १५, नागाजु्न नगरपा�लक
र ,
४०
कल�ी चन्��गर� नगरपा�लका तथा धा�दङ र नुवाकोट िजल्
64
करदाता सेवा कायार्लयर
१२ करदाता सेवा कायार्ल, भोजपुर भोजपुर िजल्ला आन्त�रक राजस्व कायार, धरान
65
�स.नं कायार्लयको ना कायार्लयको कायर्क तालुक आन्त�रक राजस्व कायार
ओखलढु �ा िजल्ला र
सोलुखमु ्बु िजल्लाको सोल
दुधकुण्ड नगरपा�लक,
दुधकोशी गाउँपा�लका,
आन्त�रक राजस्व कायार,
१५ करदाता सेवा कायार्ल, ओखलढु �ा दुधकौिशका गाउँपा�लका,
लाहान
नेचा सल्यान गाउँपा�लक,
महाकुलुङ गाउँपा�लका,
�लखु�पके गाउँपा�लका र
सोताङ गाउँपा�लका ।
66
�स.नं कायार्लयको ना कायार्लयको कायर्क तालुक आन्त�रक राजस्व कायार
नगरपा�लका, भँगाहा
नगरपा�लका, बलवा
नगरपा�लका, औरह�
नगरपा�लका, एकडारा
गाउँपा�लका, सोनमा
गाउँपा�लका, साम्सी
गाउँपा�लका, महो�र�
गाउँपा�लका र �पपरा
गाउँपा�लका ।
२१ करदाता सेवा कायार्ल, चन्�पु रौतहट िजल्लाको चन्�पु आन्त�रक राजस्व कायार, �समरा
67
�स.नं कायार्लयको ना कायार्लयको कायर्क तालुक आन्त�रक राजस्व कायार
नगरपा�लका, बृन्दावन
नगरपा�लका, कटह�रया
नगरपा�लका, फतुवा
�वजयपुर नगरपा�लका,
गरडा नगरपा�लका, गढ�माई
नगरपा�लका र गुजरा
नगरपा�लका ।
68
�स.नं कायार्लयको ना कायार्लयको कायर्क तालुक आन्त�रक राजस्व कायार
क�पलवस्तु िजल्लाक
क�पलवस्तु नगरपा�लक,
बु�भू�म नगरपा�लका,
आन्त�रक राजस्व कायार,
३४ करदाता सेवा कायार्ल, तौ�लहवा वाणग�ा नगरपा�लका,
कृष्णनग
मायादे वी गाउँपा�लका,
यशोधरा गाउँपा�लका र
शु�ोधन गाउँपा�लका ।
69
�स.नं कायार्लयको ना कायार्लयको कायर्क तालुक आन्त�रक राजस्व कायार
नोट : �म�त २०७७।३।८ को नेपाल राजप�मा सूचना �कािशत गर� स्थापना ग�रने �नणर्य भएक ३१
करदाता सेवा कायार्लयहरूमध्ये के�ह स्थापना भएका र के�ह स्थापनाको �ममा रहन् ।
• ठू ला करदाता कायार्लय सा�बक मुल्य अ�भवृ�� कर �वभागमा वा�षर्क र ५ करोड भन्दा बढ� क
योग्य कारोबार गन� करदाताको कर पर�क्षण हु ने व्यवस्था ग�रएको �थयो । �वभाग एक
भएप�छ रु१० करोडभन्दा बढ� कारोबार हुने करदाताको कर पर�क्षण �वभागबाटै हुने �ब
�मलाइयो । २०६० माघ १ गतेदेिख ठू ला करदाता कायार्लय स्थापना ग�रयो । हाल यो कायार्लय
वा�षर्क रु८० करोडभन्दा बढ� क योग्य कारोबार गन� करदाताको कर �शासन गदर्छ । ठूल
करदाता कायार्लय ल�लतपुरमा रहेको छ
• मध्यमस्तर�य करदाता कायार: २०७५ �ावणदे िख वा�षर्क रु४० करोडभन्दा बढ� रु८०
करोडसम्म कारोबार भएका करदाताको कर �शासन गनर् यो कायार्लय स्थापना ग�रय
मध्यमस्तर�य करदाता कायार्लय काठमाड�मा रहेको
• आन्त�रक राजस्व कायार: �वभाग एक�कृत हुँदा आन्त�रक राजस्व कायार्लयको संख२२ �थयो ।
२०७७ साल असारसम्म इपुग्दा मुलुकभर रहेका आन्त�रक राजस्व कायार्लयको सं४३ पुगेको
छ । यी कायार्लयबाट वा�षर्क ४० करोडसम्म कारोबार गन� करदाताको कर �शासन हुने
गदर्छ
• करदाता सेवा कायार्ल: कर पर�क्षण र अनुसन्धानको कामबाहेक करदाता द, कर स�लन र
करदाता सेवा सम्बन् कायर् गनर् �व.सं २०६६ दे िख करदाता सेवा कायार्लय स्थापना गनर् था�लए
हो । २०७७ साल असारसम्ममा करदाता सेवा कायार्लयकसं ख्य ३९ पुगेको छ ।
70