बजेट तथा येाजना तर्जुमा हाते पुस्तिका

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 :yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]6 th'{df xft]k'l:tsf
:yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]^ th'{df

xft] k'l:tsf
aflif{s of]hgf tyf

ah]6 th'{df rqm
g]kfn ;/sf/
;+‹Lo dfldnf tyf ;fdfGo k|zf;g dGqfno
l;+xb/af/, sf7df8f}+

1

:yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]6 th'{df xft]k'l:tsf
2
3
4
ljifo;"rL
dGtJo ... ............................................................................................................................. 2
ljifo;"rL........................................................................................................................ 5
kl/R%]b 1 ........................................................................................................................ 8
kl/ro ............................................................................................................................ 8
k[i7e"ld ..................................................................................................8
xft]k'l:tsfsf] p2]Zo ....................................................................................8
xft]k'l:tsfsf] cfjZostf ..............................................................................8
xft]k'l:tsfsf nlIft k|of]ustf{ ........................................................................ 9
xft]k'l:tsf tof/L ljlw tyf k|lqmof .................................................................. 9
xft] k'l:tsfdf ;dfj]z ljifoj:t' ................................................................... 10
kl/R%]b 2 ....................................................................................................................... 13
jflif{s of]hgf tyf ah]^ th'{dfsf r/-f / k|lqmof .............................................................. 13
;++j}wflgs, gLltut tyf sfg"gL Joj:yf .............................................................13
:yfgLo txsf] of]hgf th'{df k|lqmof ................................................................. 14
:yfgLo txsf] of]hgfx? aLrsf] cGt/;DaGw ........................................................ 16
jflif{s of]hgf tyf ah]6 th'{dfsf r/0f tyf k|lqmofsf] lj:t[tLs/0f ........................... 16
r/0f ! M ah]6sf] k'j{ tof/L ..................................................................... 17
r/0f @ M ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ............................................... 23
r/0f # M j:tL txdf of]hgf 5gf}6 ............................................................. 29
r/0f $ M j8f:t/df k|fyldstf lgwf{/0f tyf 5gf}6 ......................................... 32
r/0f % M ah]6 tyf sfo{qmd th'{df ............................................................. 35
r/0f ^ M sfo{kflnsfaf6 ah]6 tyf sfo{qmd :jLs[lt ........................................ 39
r/0f & M :yfgLo ;efaf6 ah]6 tyf sfo{qmd :jLs[lt ....................................... 41
jflif{s ah]6 tyf sfo{qmd th'{df sfo{k|jfx tflnsf .............................................. 42
kl/R%]b 3 ...................................................................................................................... 45
jflif{s sfo{qmd sfof{Gjog, cg'udg tyf d"Nofs+g ........................................................... 45
jflif{s sfo{qmd sfof{Gjog ljlw ....................................................................45
aflif{s sfo{qmd sfof{Gjogsf] tof/L k|lqmof tyf PsLs[t sfof{Gjog sfo{of]hgf ............. 45
jflif{s ljsf; sfo{qmdsf] cg'udg tyf d"NofÍg .................................................. 49
kl/R%]b 4 ..................................................................................................................... 53
jflif{s of]hgf tyf ah]^ th'{dfsf _f‘rf tyf cf}hf/ ......................................................... 53
of]hgf tyf ah]6 th'{df;Fu ;DalGwt cf}hf/ tyf 9fFrf .......................................... 53
9fFrf tyf cf}hf/sf] lj:t[tLs/0f ................................................................... 54
!= dWodsfnLg vr{ ;+/rgfsf] 9fFrf ............................................................ 54
@= /fh:j tyf Joo cg'dfg / k|If]k0fsf] 9fFrf ................................................. 56
#= :yfgLo ;/sf/sf] gLlt tyf sfo{qmdsf] gd"gf vfsf ...................................... 58
$= vr{ ug]{ PsfO{ -j8f / ljifout If]q_ ah]6 l;df lgwf{/0fsf] 9fFrf ...................... 60
%= ah]]6 th'{df ;DaGwL dfu{bz{gsf] 9fFrf........................................................ 62
5
^= cfof]hgf k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw ......................................... 64

&= j:tL÷6f]n:t/ cfjZostf klxrfg tyf j8f ;ldltdf k]z ug]{ kmf/fd .................. 66
*= j8f:t/Lo cfof]hgf tyf sfo{qmd ljj/0f .................................................. 68
(= ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmd ljj/0f .................................. 69
!)= jflif{s ljsf; sfo{qmdsf] 9fFrf ............................................................. 71
!!= cfo, Joo tyf ljQLo Joj:yf ah]6sf] 9fFrf .............................................. 72
!@= ah]6 tyf sfo{qmd k'l:tsf .................................................................. 73
!#= PsLs[t sfof{Gjog sfo{of]hgf .............................................................. 74
!$= vl/b of]hgfsf] 9fFrf......................................................................... 75
!%= cg'udg tyf d"NofÍg sfo{of]hgfsf] 9fFrf ................................................. 77
cg';"rLx?..................................................................................................................... 80
cg';"rL –!M dWodsflng vr{ ;+/rgfsf] 9fFrf .......................................................... 80
cg';"rL –@M cfo Joosf] cg'dfg tyf k|If]k0fsf] 9fFrf ................................................. 82
cg';"rL –#M :yfgLo ;/sf/sf] gLlt tyf sfo{qmdsf] vfsf.............................................92
cg';"rL –$M vr{ ug]{ PsfO{ut ah]6 ;Ldf lgwf{/0fsf] 9fFrf ........................................... 94
cg';"rL –%M ah]6 th'{df ;DaGwL dfu{bz{gsf] vfsf ..................................................... 95
cg';"rL –^M k|fyldstf lgwf{/0fsf cfwf/, ljlw tyf k|lqmofut 9fFrf ............................... 98
cg';"rL –&M j:tL÷6f]n :t/ cfof]hgf 5gf}6 tyf ;"rL tof/L kmf/fd............................... 102
cg';"rL –*M j8fsf] ah]6 ;Ldf leqsf j8f:t/Lo cfof]hgf ljj/0f kmf/fd........................ 103
cg';"rL –(M ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmd ;"rL tof/L 9fFrf....................104
cg';"rL –!)M jflif{s sfo{qmdsf] 9fFRff .................................................................. 105
cg';"rL –!!M cfo, Joo tyf ljQLo Joj:yf ah]6sf] 9fFrf ........................................... 106
cg';"rL –!@M ah]6 k'l:tsfsf] 9fFrf ..................................................................... 120
cg';"rL –!#M jflif{s ljsf; sfo{qmd tyf PsLs[t sfof{Gjog sfo{of]hgfsf] 9fFrf ................. 123
cg';"rL –!$M vl/b of]hgfsf] 9fFrf...................................................................... 125
cg';"rL –!%M cg'udg tyf d"NofÍg of]hgfsf] 9fFrf ................................................... 128
cg';"rL –!^M of]hgf tyf ah]6 th'{df Sofn]08/ ....................................................... 131
cg';"rL –!&M >f]t tyf ;Gbe{ ;fdu|Lx? ................................................................. 132
6
kl/R5]b Ps
kl/ro
o; leq
• k[i7e"ld
• xft]k'l:tsfsf] p2]Zo
• xft]k'l:tsfsf] cfjZostf / dxTj
• xft]k'l:tsfsf] k|of]ustf{
• xft]k'l:tsf tof/L ljlw tyf k|lqmof
• xft]k'l:tsfsf] ;dfj]z ljifoj:t'
7
kl/R%]b 1
kl/ro
k[i7e"ld
g]kfnsf] ;+ljwfg hf/L eP;Fu} g]kfn Psn zf;g k|0ffnLaf6 ;‹Lo zf;g k|0ffnLdf ?kfGt/0f ePsf]
5 . ;+ljwfgn] ;‹Lo nf]stflGqs u0ftGq g]kfnsf] d"n ;+/rgf ;‹, k|b]z / :yfgLo tx u/L tLg
txsf] x'g] / tLg} txn] ;+ljwfg / sfg"g adf]lhd /fHozQmLsf] k|of]u ug]{ Joj:yf u/]sf] 5 . ;+ljwfgn]
ltg} txsf ;/sf/x?n] ;+ljwfg / sfg"gsf] ;Ldfleq /xL To:tf] clwsf/ If]qsf] :jfoQtfk"j{s k|of]u
ug{] u/L :ki6 lhDd]jf/L ;d]t lgwf{/0f u/]sf] 5 . txut ;/sf/x? cfˆgf clwsf/ If]qsf laifodf
sfg"g agfpg], of]hgf tyf ah]6 th{'df, sfof{Gjog tyf glthf dfkg ug{ :jfoQ x'g] ;+j}wflgs
Joj:yf ;d]t /x]sf] 5 .
;‹Lo zf;g Joj:yfdf :yfgLo ;/sf/nfO{ gful/ssf] 3/b}nf]sf] ;/sf/sf] ?kdf x]l/Psf] x'G5 . t;y{,
/fhgLlts / cjwf/0ffut ?kdf klg :yfgLo ;/sf/;Fu hgtfsf] ck]Iff a9L g} x'g] ub{5 . gful/ssf]
cfjZostf tyf ck]Iff ;Daf]wgsf] nflu :yfgLo ;/sf/ cem a9L ;an, ;Ifd / hjfkmb]xL x'g
cfjZos 5 . ;Ifd, ;an / gful/sk|lt ;+j]bgzLn tyf hjfkmb]xL :yfgLo ;/sf/af6 dfq} hgrfxfgf
;Daf]wg x'g ;Sb5 . hgrfxgf ;Daf]wg ug{ :yfgLo ;/sf/sf ?kdf :yflkt ufpFkflnsf tyf
gu/kflnsfn] :yfgLo w/ftnLo kl/j]z, ljlzi6tf tyf gful/ssf] jf:tljs cfjZostf / rfxfgf
k|ltlalDat x'g] u/L of]hgf tyf ah]6 th'{df ug{ cfjZos x'G5 . o;sf nflu g]kfn ;/sf/n] :yfgLo
;/sf/ ;+rfng P]g, @)&$Ù cGt/;/sf/L ljQ Joj:yfkg P]g, @)&$Ù :yfgLo txsf] jflif{s of]hgf
tyf ah]6 th'{df lbUbz{g, @)&$Ù :yfgLo txsf] of]hgf th'{df lbUbz{g, @)&% nufot cfly{s ;+s]t,
juL{s/0f / JofVof, @)&$ h:tf sfg"gL Joj:yf ;d]t u/]sf] 5 . gofF ;+/rgf / kl/j]zsf sf/0f ;f]
cg';f/ ufpFkflnsf tyf gu/kflnsfx?df ;xeflutfd"ns / ;dfj]zL k4lt cjnDag u/L Jojl:yt
?kdf of]hgf th'{df ug]{ / of]hgfsf] k|efjsf/L sfof{Gjog / cg'udgsf] cEof; x'g g;sL/x]sf] cj:yf
b]lvG5 . Joo
o; k[i7e"lddf ufpFkflnsf tyf gu/kflnsfsf] of]hgf tyf ah]6 th'{Dff, sfof{Gjog / cg'udg ;DaGwL
sfo{k|lqmof, 9fFrf tyf cf}hf/ k|of]usf] pbfx/0f ;lxtsf] ;/n / Jojxfl/s dfu{lgb]{lzsfsf] cfjZostf
dxz'; ul/Psf] 5 . o;} cfjZostfnfO{ ;Daf]wg ug{ of] xft]k'l:tsf tof/ ul/Psf] xf] .
xft]k'l:tsfsf] p2]Zo
ufpFkflnsf tyf gu/kflnsfnfO{ ;dfj]zL tyf ;xeflutfd"ns k|lqmof canDag u/L Jojl:yt /
k|efjsf/L ?kdf of]hgf tyf ah]6 th'{df ug{ ;xof]u ug'{ o; xft]k'l:tsfsf] p2]Zo /x]sf] 5 . o;n]
of]hgf tyf ah]6sf] sfof{Gjog tyf cg'udgsf] nflu klg cfwf/ / dfu{bz{g ug]{ 5 . xft]k'l:tsfn]
of]hgf tyf ah]6 th'{dfsf nflu ul/Psf sfg"gL Joj:yf, dfkb08 / pknAw cf}hf/x?nfO{ ;/nLs[t
?kdf lrq0f u/]sf] 5 . o;af6 :yfgLo ;/sf/sf] of]hgf tyf ah]6 th'{df k|lqmof Jojxfl/s,
glthfd"ns, ;dfj]zL / kf/bzL{ x'g] ck]Iff ul/Psf] 5 .
xft]k'l:tsfsf] cfjZostf
:yfgLo of]hgf tyf ah]6n] cfd gful/s ljif]z u/L cfly{s ;fdflhs ?kn] lk5l8Psf ju{sf] hLjgdf
u'0f:t/Lo ;'wf/ Nofpg] / o;sf nflu ;du| cfly{s ljsf;nfO{ k|j4{g ug{ ;a} kIfsf] ;xeflutfdf
bLuf] ljsf;tkm{ nufgL s]lGb|t u/]sf] x'g' kb{5 . o; k|of]hgsf nflu xft]k'l:tsfn] :yfgLo ;/sf/nfO{
8
>f]t cg'dfg tyf k|If]k0f, cfjZostf klxrfg, k|fyldstf lgwf{/0f / ;Gt'lnt ?kdf k|fyldstfsf]
Ifq]df ah]6 ljlgof]hg ug{ ;xof]u ug]{5 . ;fy} jflif{s of]hgf tyf ah]6 sfof{Gjosf] nflu cfjZos
kg]{ sfg"g, sfo{ljlw / dfkb08x?sf] th'{df k|lqmofnfO{ ;d]t dfu{bz{g ug]{5 . o; xft]k'l:tsfsf] k|of]u
u/L :yfgLo ;/sf/, ;d'bfo tyf ;/f]sf/jfnfn] b]xfoadf]lhdsf sfo{x? ;/n / k|efjsf/L ?kdf
;Dkfbg ug{ ;Sg]5g\M
• ;+efJo >f]t ;fwgsf] k"jf{g'dfg / k|If]k0f ug{,
• gful/s tyf ;d'bfo ljz]if u/L nlIft ju{sf] jf:tljs cfjZostfsf] klxrfg ug{,
• gful/s tyf ;d'bfonfO{ cfˆgf] cfjZostf / k|fyldstf af/] k}/jL / k|:t't ug{,
• ljsf; cfof]hgf tyf sfo{qmdsf] klxrfg tyf k|fyldstfqmd lgwf{/0f ug{,
• k|fyldstf k|fKt cfof]hgf sfo{qmddf ah]6 ljlgof]hg ug{,
• gLlt tyf sfo{qmd / ljifout cfof]hgf tyf sfo{qmdaLrsf] ;Gt'ng / kl/k'/stf sfod ug{,
• u}/ ;/sf/L ;+:yfx?sf] sfo{qmd tyf ah]6nfO{ :yfgLo ;/sf/sf] k|fyldstf cg'?k kl/rfng ug{,
• jflif{s of]hgf tyf ah]6 sfof{Gjogdf dfu{bz{g ug{{,
• k|lqmof tyf glthf cg'udg tyf dfkgsf] nflu cfwf/ k|bfg ug{ .
xft]k'l:tsfsf nlIft k|of]ustf{
of] xft]k'l:tsfsf] p2]Zo :yfgLo ;/sf/sf lgjf{lrt kbflwsf/L, sd{rf/L, gful/s ;dfh / :yfgLo
txsf] of]hgf tyf ah]6 th'{df k|lqmofsf] ;xhLs/0fdf ;+nUg ;xhstf{x?nfO{ ;xeflutfd"ns /
Jojl:yt ?kdf :yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]6 th'{df ug{ ;xof]u k'¥ofpg' xf] . o;af6
:yfgLo txsf] of]hgf tyf ah]6 th'{df k|lqmofnfO{ ;xeflutfd"ns, ;dfj]zL, ljifout ?kdf ;Gt'lnt
jgfpg / jftfj/0f, ljkb\ Joj:yfkg / hnjfo' kl/jt{g cg's'ng agfpg ;d]t cToGt pkof]uL x'g]5
. of] k'l:tsf d'Votof :yfgLo ;/sf/sf] k|of]usf] nfuL tof/ ul/Psf] xf] .
xft]k'l:tsf tof/L ljlw tyf k|lqmof
o; xft]k'l:tsf tkl;ndf plNnlvt lrqdf k|:t't k|lqmof cg'z/0f u/L tof/ ul/Psf] 5 M
 r/0f ! – ;d:of tyf cfjZostfsf] klxrfgM xft]k'l:tsf tof/L sfo{df :yfgLo ;'zf;g tyf
:yfgLo txsf] of]hgf th'{df k|lqmofdf cg'ejL lj1x?sf] ;+nUgtf /x]sf] lyof] . lj1 6f]nL;Fusf]
;dGjo, ;xhLs/0f tyf dfu{bzgsf nflu ;‹Lo dfldnf tyf ;fdfGo k|zf;g dGqfnodf
;DalGwt clwsf/Lx? ;xefuL /x]sf] sfo{bn u7g ul/Psf] lyof] . lj1 6f]nLaf6 sfo{bn;Fusf]
;dGjo / lgb]{zgdf xft]k'l:tsfsf] 9fFRff / o;df ;dfj]z ul/g'kg]{ ljifoj:t'x? klxrfg ul/Psf]
lyof] .
 r/0f @ – ;"rgf ;+sngM sfo{bnsf] dfu{bz{g cg';f/ lj1 6f]nLaf6 :yfgLo ;sf/sf] cEof;,
;'emfj ;+sng k/fdz{sf nflu @ j6f ufpFkflnsf tyf ! j6f gu/kflnsfdf e|d0f u/L :yfgLo
;/sf/sf] of]hgf tyf ah]6 th'{df ;DaGwL cEof;, cg'ej / l;sfO{sf] cWoog, k/fdz{ / cjnf]sg
sfo{ ul/Psf] lyof] .
 r/0f # – dl:tis dGyg, ljZn]if0f tyf vfsf tof/LM lj1 6f]nLn] :ynut cWoog tyf cjnf]sgsf
;fy} b]xfodf plNnlvt ;Gbe{ ;fdu|Lx?sf] cWoog u/L xft] k'l:tsfsf] ljifoj:t' tyf vfsf tof/
u/]sf] lyof] .
9
• :yfgLo ;/sf/ ;+rfng P]g, @)&$

• cGt/ ;/sf/L ljQ Joj:yfkg P]g,
@)&$
• g]kfn ;/sf/sf] ah]6 th'{df
k|lqmof / ljut tLg cfly{s jif{sf]
cfly{s P]g
• :yfgLo txsf] of]hgf tyf ah]6
th'[df lbUbz{g, @)&$
• :yfgLo txsf] of]hgf th'{df
lbUbz{g, @)&% -gd"Gff_
• k|b]z ;/sf/sf] cfly{s P]g tyf
cGo ;fGble{s P]g / of]hgf tyf
ah]6 th'{df dfu{bz{g
• gd"gfsf] ?kdf ufpFkflnsf
gu/kflnsfsf] gLlt tyf sfo{qmd,
cfly{s P]g, ljlgof]hg P]g / ah]6 k'l:tsf
 r/0f $ – d:of}bf tof/LM dfly plNnlvt r/0fx?df pNn]v eP adf]lhd to ul/Psf] xft]k'l:tsfsf]
ljifoj:t', vfsf, :ynut cWoog cjnf]sg tyf ;Gbe{ ;fdu|Lsf] k'g/fjnf]sgsf] cfwf/df
xft]k'l:tsfsf] d:of}bf tof/ ul/Psf] lyof] .
 r/0f % – k|:t'tL tyf ;'emfj ;+sngM o;/L tof/ ePsf] d:of}bfnfO{ ;+‹Lo dfldnf tyf ;fdfGo
k|zf;g dGqfnosf ;DalGwt clwsf/Lx?, k|b]z tyf :yfgLo ;/sf/ ;xof]u sfo{qmd -PLGSP_,
tyf ;DalGwt ljsf; ;fem]bf/ ;+:yf aLr k|:t't u/L ;'emfj k|fKt ul/Psf] lyof]] .
 r/0f ^ – ;'wf/ tyf clGtd :j?k k|bfgM pk/f]Qm cg';f/ k|fKt ;'emfj ;d]tsf] cfwf/df ;‹Lo
dfldnf tyf ;fdfGo k|zf;g dGqfnoaf6 xft]k'l:tsfnfO{ clGtd ?k k|bfg u/L :jLs[t ul/Psf]
lyof] .
xft] k'l:tsfdf ;dfj]z ljifoj:t'
xft]k'l:tsfdf of]hgf tyf ah]6 th'{df ;DaGwL ljifoj:t'nfO{ b]xfocg';f/ k|:t't ul/Psf] 5 M
;fdu|L ljifoj:t'
klxnf] kl/R5]bdf k'l:tsf tof/Lsf] k[i7e"ld, cfjZostf, tof/L
kl/ro
ljlw / k|of]uaf/] pNn]v ul/Psf] 5 .
bf]]>f] kl/R5]bdf :yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]6 th'{Dff
rqmsf] & r/0f cGtu{tsf] k|lqmof lj:t[tLs/0f ul/Psf] 5 .
k'l:tsfdf of]hgf tyf ah]6 th'{Dffsf k|To]s r/0fdf s] ug]{, lsg,
ah]6 th'{dfsf]
s;/L, sxfF, slxn] / s;n] ug]{ h:tf ljifox?nfO{ ;lrq JofVof
r/0f tyf k|lqmof
ug]{ k|of; ul/Psf] 5 .
t]>f] kl/R5]bdf sfof{Gjog sfo{of]hgf / cg'udg tyf d"NofÍg
of]hgf af/] k|:t't ul/Psf] 5 .
10
;fdu|L ljifoj:t'
rf}yf] kl/R5]bdf of]hgf tyf ah]6 th'{dfsf k|To]s r/0fdf k|of]u
9fFrf tyf cf}hf/
ul/g] 9fFrf tyf cf}hf/x? tyf ;f]sf] k|lqmof k|:t't ul/Psf] 5 .
:yfgLo ;/sf/sf] of]hgf tyf ah]6 th'{df ;DaGwL ;fGble{s
36gf tyf pbfx/0f sfg"gL Joj:yf, pbfx/0f, 36gf / ljj/0fnfO{ cfjZostf cg';f/
;DalGwt :yfgsf] afs;df k|:t't ul/Psf] 5 .
o; cGtu{t of]hgf tyf ah]6 th'{df, sfof{Gjog of]hgf /
sfo{ ;"rL cg'udgsf] k|lqmof nflu cfjZos kg]{ ljifoj:t'x? k|:t't ul/Psf]
5.
;+ljwfg tyf sfg"g cg';f/ ;xeflutfd"ns, ;dfj]zL, kf/bzL{ /
hjfkmb]xL ?kdf of]hgf th'{df / sfof{Gjogsf nflu :yfgLo
cfwf/e"t ljj/0f
;/sf/n] k'/f ug}{ kg]{ cfwf/e"t ljj/0fnfO{ k'l:tsfdf lrq tyf
lj:t[tLs/0f -Ilustration_ u/L pNn]v ul/Psf] 5 .
;DalGwt ;Gbe{ ;fdu|L tyf b:tfj]hnfO{ ;Gbe{ afs;df k|:t't
;Gbe{ afs; n ul/Psf] 5 . ;dfj]z ul/Psf ljj/0f g]kfn ;/sf/, k|b]z ;/sf/,
:yfgLo ;/sf/sf] j]j;fO6 / clen]vaf6 k|fKt ug{ ;lsg]5 .
:yfgLo ;/sf/sf] of]hgf tyf ah]6 th'{df, sfof{Gjog /
cg';"rL cg'udg;Fu ;DalGwt cfjZos 9fFrf tyf cf}hf/nfO{ cg';"rLdf
lj:t[tLs/0f u/L ;dfj]z ul/Psf] 5 .
11
kl/R5]b b'O{
aflif{s of]hgf th'{df r/0f tyf k|lqmof
o; kl/R5]b leq
• ;+j}wflgs, gLltut tyf sfg"gL Joj:yf
• :yfgLo ;/sf/sf] of]hgf th'{df k|lqmof
• ljleGg of]hgfx? aLrsf] cGt/;DaGw
• of]hgf tyf ah]6 th'{dfsf r/0fx?sf]
lj:t[tLs/0f
• aflif{s ah]6 tyf sfo{qmd th'{Dffsf]
sfo{k|jfx tflnsf
12
kl/R%]b 2
jflif{s of]hgf tyf ah]^ th'{dfsf r/-f / k|lqmof
;+j+ }wflgs, gLltut tyf sfg"gL Joj:yf
g]kfnsf] ;+ljwfgn] Joj:yf u/]sf df}lns xs, /fHosf lgb]{zs l;4fGt / gLlt, ;‹Lo Pj+ k|b]z gLlt
tyf sfg"g / :yfgLo gLlt tyf sfg"g adf]lhd ufpFkflnsf tyf gu/kflnsfn] cfˆgf] clwsf/ If]q
leqsf ljifodf :yfgLo ljsf;sf] dfu{lrq lgdf{0f ug'{kg]{ x'G5 . :yfgLo ;/sf/ ;~rfng P]g, @)&$
sf] kl/R5]b ^ sf] bkmf @$, @% / @^ df of]hgf th'{Dff / sfof{Gjog ;DaGwL Joj:yf /x]sf 5g\ .
:yfgLo ;/sf/ ;~rfng P]g, 2074 df /x]sf of]hgf th'{df ;DaGwL d"ne"t Joj:yfx?
!= ufpF÷gu/kflnsfn] cfˆgf] clwsf/ If]qsf ljifodf :yfgLo:t/sf] ljsf;sf nflu cfjlws,
jflif{s / ljifo If]qut dWodsfnLg tyf bL3{sfnLg ljsf; of]hgf agfO{ nfu" ug{'kg]{,
@= of]hgf th'{df ubf{ g]kfn ;/sf/ tyf k|b]z ;/sf/sf] gLlt, nIo, p2]Zo, ;do;Ldf / k|lqmof;Fu
cg's'n x'g] u/L ;'zf;g, jftfj/0f, afnd}qL, hnjfo' kl/jt{g cg's'ng, ljkb\ Joj:yfkg, n}+lus
tyf ;fdflhs ;dfj]zLs/0f h:tf cGt/;DalGwt ljifox¿nfO{ Wofg lbg'kg]{,
#= cfly{s ljsf; / ul/aL lgjf/0fdf k|ToIf of]ubfg k'Ug], l56f] / pRr k|ltkmn lbg], /f]huf/d"ns,
bLuf] Pj+ ;dflhs Gofo clej[l4 ug{{] ljifonfO{ k|fyldstf lbg'kg]{,
$= of]hgf agfpFbf dWod tyf bL3{sfnLg k|s[ltsf /0fgLlts dxTjsf cfof]hgfx?sf] ;"rL -cfof]hgf
a}+s_ tof/ ug'{kg]{,
%= :yfgLo a'l4lhjL, ljifolj1, cg'ejL, k]zfljb\, ;LdfGts[t tyf nf]kf]Gd'v ;d'bfo, dlxnf,
afnaflnsf, blnt, o'jf, cNk;+Vos, ckfËtf ePsf JolQm, Ho]i7 gful/s nufotsf
;/f]sf/jfnfsf] clwstd ;xeflutfdf ug'{kg]{,
^= of]hgf th'{df ubf{ of]hgfsf] ;+efJotf cWoogsf] cfwf/df ;|f]t ;fwgsf] k"jf{g"dfg, k|fyldstf
lgwf{/0f, of]hgf sfof{Gjog tflnsf / cg'udg tyf d"NofÍg of]hgf ;d]t tof/ ug'{kg]{,
&= u}/ ;/sf/L ;+:yf, pkef]Qmf ;ldlt, ;xsf/L ;+:yf nufotsf ;fdflhs ;+3÷;+:yfn] :yfgLo
tx;Fu ;dGjodf sfo{ ug'{kg]]{ / cfof]hgf tyf sfo{qmd ;+rfng ug{ cGt//fli6«o u}/ ;/sf/L
;+:yfn] g]kfn ;/sf/sf] k"j{ :jLs[lt lnPsf] x'g'kg]{,
*= :yfgLo:t/sf ljsf; cfof]hgf ;DaGwL cWoog, cg';Gwfg tyf k|efj d"NofÍg ug'{kg]{,
(= :yfgLo of]hgfnfO{ ;ª\3Lo / k|b]z:t/sf] cfof]hgf tyf sfo{qmd, k|fyldstfsf If]q tyf
/0fgLlt;Fu tfbfDotf sfod ug'{kg]{,
!)= ufpF÷gu/kflnsfn] of]hgf th'{df tyf ;+rfng ubf{ nfut Go"gLs/0f, >f]t ;fwgsf] clwstd
pkof]u jf k|efjsf/L ;]jf k|jfxsf] nflu cGo ufpF÷gu/kflnsf;Fu ;fem]bf/L jf ;Demf}tf jf
;+o'Qm Joj:yfkg ug{ ;Sg] .
;+j}wflgs Joj:yf tyf :yfgLo ;/sf/ ;+rfng ;DaGwL ;‹Lo sfg"gsf cltl/Qm ufpF÷gu/kflnsfsf]
jflif{s of]hgf tyf ah]6 th'{df k|lqmofdf b]xfo cg';f/sf sfg"gL tyf gLltut b:tfj]hx?sf] pko'{Qm
Joj:yfnfO{ cjnDag u/L of]hgf tyf ah]6df ;dfj]z ug'{ kb{5 M
• lbuf] ljsf;sf nIox¿,
• /fli6«o e"–pkof]u gLlt, @)&^,
13
• /fli6«o ljifout gLlt, P]g tyf lgodx¿,

• g]kfn kIf ePsf cGt/f{li6«o ;GwL ;Demf}tfx?,
• g]kfn ;/sf/ / k|b]z ;/sf/af6 hf/L dfu{bz{g / sfo{ljlwx?,
• /fli6«o, k|fb]lzs tyf :yfgLo cfjlws / ljifout u'?of]hgfx¿ .
:yfgLo txsf] of]hgf th'{df k|lqmof
g]kfnsf] ;+ljwfg, :yfgLo ;/sf/ ;~rfng P]g tyf cGt/ ;/sf/L ljQ Joj:yfkg P]gn] :yfgLo
txsf] jflif{s of]hgf tyf ah]6 th'{df ;DaGwdf u/]sf Aoj:yfx?nfO{ PsLs[t u/L ;‹Lo dfldnf tyf
;fdfGo k|zf;g dGqfno tyf /fli6«o of]hgf cfof]uaf6 :yfgLo txsf] jflif{s of]hgf tyf ah]6 th'{df
lbUbz{g hf/L ul/Psf] 5 . h; cg';f/ :yfgLo txsf] of]hgf tyf ah]6 th'{df k|lqmofnfO{ & r/0fdf
juL{s/0f u/L @# lqmofsnfkx?df JofVof ul/Psf] 5 . :yfgLo txsf] of]hgf th'{dfsf] & r/0fx?
b]xfoadf]lhd /x]sf 5g\ M
!=
ah]6sf] k"j{
tof/L
@=
&= ;efaf6
:jLs[tL >f]t cg'dfg tyf
ah]6 ;Ldf
lgwf{/0f
ufpFkflnsf tyf
gu/kflnsfsf]
^= #=
sfo{kflnsfaf6 aflif{s tyf of]hgf
:jLs[tL / th'{dfsf r/0f j:tL÷6f]n:t/df
;efdf k]z of]hgf 5gf}6
%= $=
Plss[t ah]6 j8f :t/df
tyf sfo{qmd of]hgf k|fyldstf
th{'df lgwf{/0f
:yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{gdf cfwfl/t eO{ o; xft]k'l:tsfdf :yfgLo txsf]
of]hgf tyf ah]6 th'{df ;DaGwL r/0fa4 k|lqmof tyf sfo{tflnsf b]xfo adf]lhd k|:t't ul/Psf] 5 .
jflif{s of]hgf kfqf] -Sofn]08/_ sf] gd"gf cg';"rL !^ df k|:t't 5 .
14
jflif{s of]hgf tyf ah]6 th'{Dffsf r/0f tyf sfo{x?
r/0fx¿ ;do;Ldf sfo{x?
>fj0f !% leq ah]6 kl':tsf tof/L tyf 5kfO{ ug]{
&= ;efaf6
r/0f & ah]6 JoQmJo, cfly{s ljw]os, ljlgof]hg ljw]os tyf ah]6 cg'dfg kfl/t ug]{ /
:jLs[lt c;f/ d;fGt leq
cfly{s P]g tyf ljlgof]hg P]g /fhkqdf k|sfzg ug]{
^= sfo{kflnsfaf6 ah]6 jQmJo, cfly{s Pj+ ljlgof]hg ljw]os tyf /fhZj, Joo / ljQLo Aoj:yfsf]
r/0f ^ c;f/ !) ut] leq
:jLs[tL / ;efdf k]z cg'dfg / jflif{s sfo{qmd sfo{kflnsfaf6 :jLs[t u/L ;efdf k|:t't ug]{
ljlgof]hg ljw]ossf] d:of}bf tof/ u/L k]z ug]{
c;f/ % ut] leq cfly{s ljw]ossf] d:of}bf tof/ u/L k]z ug]{
%= Plss[t ah]6 tyf u};; tyf ljsf; ;fem]bf/sf] sfo{qmdnfO{ PsLs[t u/L ;dfj]z ug]{
r/0f %
sfo{qmd th{'df h]i7 d;fGt leq ah]6 -/fhZj, Joo / ljQLo Aoj:yf_ tyf sfo{qmdsf] k|:tfj tof/ ug]{
h]i7 @% leq ljifout ;ldltx¿df 5nkmn / k|fyldstf lgwf{/0f ug]{
h]i7 !% leq ljifout zfvfx?af6 ljifoIf]qsf of]hgfsf] k|fyldstf lgwf{/0f ug]{
u};; / cGo ;+3÷;+:yfaf6 of]hgf tyf ah]6 ;+sng ug]{
$= j8f:t/Lo of]hgf k|fyldstf
r/0f $ h]i7 !) leq j8fsf] ah]6 ;LDff leqsf / dxTjk"0f{ cGo cfof]hgfnfO{ ljifout ?kdf k|fyldstf
lgwf{/0f
lgwf{/0f u/L ah]6 tyf sfo{qmd th'{df ;ldltdf k]z ug]{
j:tL÷6f]n:t/df cfof]hgf 5gf}6 u/L j8f ;ldltdf k]z ug]{
#= a:tL÷6f]n :t/af6 of]hgf 5gf}6 r/0f # j}zfv d;fGt leq
j:tL÷6f]n j}7ssf] sfo{tflnsf tof/L / lhDd]jf/L afF8kmfF6 ug]{
ljifout dxfzfvf÷zfvf tyf j8f ;ldltnfO{ ah]6 ;Ldf tyf dfu{bz{g pknAw
j}zfv !% ut] leq
u/fpg]
s'n ah]6 cg'dfg tyf ;Ldf lgwf{/0f / ah]6 th'{df ;DaGwL dfu{bz{g tof/ ug]{
a}zfv !) ut] leq
ah]6 tyf sfo{qmdsf] k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw tof/ ug]{
@= >f]t cg'dfg / s'n ah]6 ;Ldf lgwf{/0f r/0f @ a}zfv & ut] leq gLlt tyf sfo{qmd tof/ u/L cWoIf jf k|d'vn] ;efdf k]z ug]{
ufpF÷gu/kflnsfdf sfo{/t u};;, pkef]Qmf ;ldlt, ;xsf/L ;+:yf cflb;Fu of]hgf
r}q d;fGt leq
tyf ah]6 ;DaGwdf k"j{ ah]6 5nkmn ug]{
;+3M kmfNu'0f d;fGt ;+3 / k|b]zaf6 cg'bfg / /fhZj afF8kmfF6sf] ah]6sf] ;Ldf / dfu{bz{g k|fKt ug]{
/ k|b]zM r}q d;fGt
df3 d;fGtleq ljifout If]q ljefhg ug]{ / ;b:ox?nfO{ lhDd]jf/L lbg]
kf}if d;fGt;Dd cfo Joosf] k|If]k0f ul/Psf] tYofÍ ljj/0f ;+3 / k|b]z cy{ dGqfnodf k]z ug]{
!= ah]6sf] k"j{ tof/L r/0f ! cfufdL cf=j=sf] /fh:j -cfGtl/s, /fh:j afF8kmfF6, /f]oN6L, cg'bfg / C0f_ sf] k|If]k0f
/ cg'dfg tof/ ug]{
kf}if !% leq
cfufdL tLg cf=j=df x'g] vr{sf] k|If]k0f ;lxtsf] dWodsfnLg vr{ ;+/rgf ;d]t
sfo{If]q leqsf ljifox?df x'g] ;fj{hlgs vr{sf] ljj/0f tof/ ug]{
15
:yfgLo txsf] of]hgfx? aLrsf] cGt/;DaGw

of]hgf tyf ah]6 th'{df ;DaGwL sfg"gL Joj:yf tyf sfo{ljlw adf]lhd tof/ x'g] cfjlws ljsf;
of]hgf, ljifout If]q /0fgLlts tyf u'?of]hgf, kl/of]hgf a}+s, dWodsflng vr{ ;+/rgf / jflif{s
ah]6 tyf sfo{qmd th'{df jLrsf] cGt/;DjGwnfO{ b]xfosf] lrqaf6 :ki6 ul/Psf] 5 M
/-fgLlts of]hgf u'?of]hgf

(Strategic Plan) (Master Plan)
eljiosf] uGtAo -nIo_
;'lglZrt u/L To;}nfO{ k'/f cfjlws of]hgf ;fwf/0ftof !) b]lv @) jif{
ug{ of]hgf jgfOG5 . o;df ;Ddsf] ljsf; k|of;nfO{
nIo k|fKt ug{ s] ug]{ eGb} (Periodic Plan)
lbzflgb]{z ug]{ of]hgf xf] .
To; kl5sf glthf >[+vnf ;fdfGot dWodcjlw -# of] If]qut jf ;dli6ut b'j}
vf]Hb} nufgL;Dd k'luG5 . of] b]vL & jif{ ;Dd_ sf] nflu x'g;S5 t/ a9L If]qut
glthfd'lv of]hgf k|lqmof xf] . ljsf; k|of;nfO{ dfu{bz{g ?kdf g} tof/ ul/G5 /
of] ljifut jf ;dli6ut b'j} ug]{ /0fgLlts of]hgf xf] .
x'g ;S5 t/ a9L ljifout of]hgfnfO{ ;fdfGotof
o;df :yfgut ljz]iftf gSzfdf ptfl/Psf] x'G5 .
?kdf th'{df ul/G5 . klg ;dfj]z /x]sf] x'G5 .
cfof]hgf klxrfg
cfof]hgfsf] n]vfhf]vf
cfof]hgf %gf}^ /
cfof]hgf j}+s k|fyldstf lgwf{/-f
dWodsflng vr{ ;+/rgf

cfjlws of]hgfnfO{ aflif{s ah]6 tyf
sfo{qmd;Fu hf]8\g] lqjifL{o rqmLo of]hgf xf] .
aflif{s ah]^ tyf sfo{qmd

Ps jif{sf sfo{x?nfO{ Jojl:yt ug{ th'{df
ul/g] sfo{qmd xf] h'g ah]6;Fu ;DalGwt x'G5 .
jflif{s of]hgf tyf ah]6 th'{dfsf r/0f tyf k|lqmofsf] lj:t[tLs/0f

ufpFkflnsf tyf gu/kflnsfsf] jflif{s of]hgf tyf ah]6 th'{dfsf] k|To]s r/0fdf ug'{ kg]{ sfo{nfO{
xftsf] xTs]nf / cf}+nfsf] ?kdf b]xfocg';f/ qmdzM JofVof ul/Psf] 5 .
16
r/0f ! M ah]6sf] k'j{ tof/L
ah]6sf] k"j{
tof/L
s] ug]{< s;n] ug]{< slxn] ug]{<
Figure 1
o; r/0fdf ug'{ kg]{ sfo{x?, ;f] sf] lhDd]jf/L / ;dotflnsf b]xfo cg';f/ x'g]5 M
sfo{x? lhDd]jf/L ;do;Ldf
!= j:t'l:ylt ljj/0f -l:yltkq_ cBfjlws ug]{ ljifout ;ldlt tyf d+l;/ d;fGt
dxfzfvf÷zfvf÷PsfO{ leq
@= cfufdL tLg cfly{s jif{df x'g] vr{sf] k|If]k0f ;lxtsf] ljifout dxfzfvf÷zffvf, kf}if !% leq
dWodsfnLg vr{ ;+/rgf tof/ ug]{ k|d'v k|zf;sLo clws[t
17
sfo{x? lhDd]jf/L ;do;Ldf

#= cfufdL cf=j= sf] /fh:j -cfGtl/s cfo, /fh:j /fh:j k/fdz{ ;ldlt / kf}if !% leq
afF8kmfF6, /f]oN6L, ljQLo x:tfGt/0f, cfGtl/s C0f / >f]t cg'dfg tyf ah]6
cGo cfo_ k|If]k0f ug]{ l;df lgwf{/0f ;ldlt
$= cfo Joosf] k|If]k0f ul/Psf] tYofÍ ;lxtsf] ljj/0f sfo{kflnsf kf}if d;fGt ;Dd
;ª\3 / k|b]z cy{ dGqfnodf k]z ug]{
%= ljifout If]q ljefhg ug]{ / ;b:ox?nfO{ lhDd]jf/L sfo{kflnsf df3 d;fGt leq
lbg] -x]/km]/ ug'{ kg]{ ePdf x]/km]/ ;d]t ug]{_
o; r/0fsf] cGTodf b]xfo adf]lhdsf p2]Zox¿ xfl;n x'g]5g\ M
 ljifout ;ldlt tyf dxfzfvf÷zfvf÷PsfO{x?n] cBfjlws ljifout j:t'l:ylt
ljj/0f ;lxt l:ylt kq -k|f]kmfOn_ sf] cBfjlws ug]{5g\ .
 sfo{kflnsfn] cfufdL # jif{sf] vr{sf] k|If]k0f ;lxtsf] dWodsfnLg vr{
;+/rgf tof/ ug]{5g\ .
 /fh:j k/fdz{ ;ldltn] tYofÍLo cfwf/, ljutsf] k|j[QL, ;Demf}tf nufotsf
ljlwsf] cjnDag u/L cfufdL cfly{s jif{df cfˆgf] ;|f]taf6 ;+sng x'g;Sg]
cfo ;d]t /fh:jsf] cg'dfg ug]{5 .
 >f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltn] tYofÍLo cfwf/ / ljutsf]
k|a[QL nufotsf] ljlw canDag u/L /fh:j afF8kmfF6af6 k|fKt x'g] cfo, g]kfn
;/sf/ tyf k|b]z ;/sf/af6 k|fKt x'g] ljQLo x:tfGt/0f, /f]oN6L, cfGtl/s
C0f tyf cGo cfosf] k|If]k0f ug]{5 .
 sfo{kflnsfn] cfufdL cfly{s jif{sf nflu cg'dflgt cfo–Joosf] k|If]k0f
ul/Psf] tYofÍ;lxtsf] ljj/0f kf}if d;fGtleq ;‹ tyf k|b]z cy{ dGqfnodf
k7fpg]5 .
o; r/0fsf sfo{x? b]xfocg';f/ ;~rfng ul/g]5M

!= ljifout dxfzfvf÷zfvf÷PsfO{sf] ;xof]udf ljifout ;ldltx?n]
ljifout If]q;Fu ;DjlGwt ;"rgfx? ;+sng tyf ljZn]if0f u/L l:ylt
kq -k|f]kmfOn_ cBfjlws ug'{ kg]{5 . l:yltkqsf] 9fFrf ufpF÷gu/
j:t'l:ylt ljj/0f tof/L ;DaGwL sfo{ljlwdf tf]lsP adf]lhd x'g' kg]{5 .
ljifout If]q tyf pk If]q lgwf{/0f =======
:yfgLo txsf] jflif{s of]hgf tyf ah]6 th'{df lbUbz{gn] ljsf;sf ;Dk"0f{ If]qx¿nfO{ b]xfocg';f/
kfFr If]qdf ljefhg u/]sf] 5 . oBkL :yfgLo txsf] cfjZostf cg';f/ o; leq pkIf]qx?
ldnfpg ;lsg]5 .
-s_ cfly{s ljsf; M s[lif, ko{6g, pBf]u tyf jfl0fHo, ;xsf/L tyf ljQLo If]q cflb .
-v_ ;fdflhs ljsf; M lzIff, :jf:Yo, vfg]kfgL tyf ;/;kmfO{, ;+:s[lt k|j4{g, n}+lus ;dfgtf tyf
;fdflhs ;dfj]zLs/0f, dlxnf, afnaflnsf, ckfËtf ePsf JoQmL, Ho]i7 gful/s cflb .
-u_ k"jf{wf/ ljsf; M ;8s tyf k'n, l;+rfO{, ejg tyf zx/L ljsf;, pmhf{, n3' tyf ;fgf hnljB't\,
;~rf/ cflb .
18
ljifout If]q tyf pk If]q lgwf{/0f

-3_ jg, jftfj/0f tyf ljkb\ Joj:yfkg M jg, e" tyf hnfwf/ ;+/If0f, hnjfo' kl/jt{g, hnpTkGg
k|sf]k lgoGq0f, ljkb\ Joj:yfkg, jftfj/0f tyf kmf]xf]/d}nf Joj:yfkg cflb .
-ª_ ;'zf;g tyf ;+:yfut ljsf;M ;+u7g tyf dfgj ;+zfwg, ;+:yfut Ifdtf ljsf;, /fh:j kl/rfng,
ljQLo Joj:yfkg, gful/s ;Gt'i6L ;j]{If0f tyf ;fdflhs pQ/bfloTj, cfGtl/s / clGtd n]vf
k/LIf0f, ;]jf k|jfxsf dfkb08 lgwf{/0f, ;"rgf k|ljlwsf] k|of]u, cGt/ lgsfo ;dGjo cflb .
@= ufpFkflnsf tyf gu/kflnsfn] dWod tyf bL3{sfnLg k|s[ltsf /0fgLlts cfof]hgf tyf sfo{qmdx?sf]
;"rL -cfof]hgf a}+s_, :yfgLo cfjZostf / nufgLsf k|fyldstfsf] cfwf/df cfufdL cfly{s jif{ /
To;kl5sf b'O{ cfly{s jif{x?df x'g ;Sg] vr{df cfwfl/t eO{ dWodsfnLg vr{ ;+/rgf tof/
ug'{ kb{5 . o;/L vr{sf] ;+/rgf tof/ ubf{ ax'jifL{o cfof]hgf tyf sfo{qmdx?nfO{ clgjfo{
?kdf ;dfj]z ug'{ kb{5 . dWodsfnLg vr{ ;++/rgf /fli6«o of]hgf cfof]u jf ;‹Lo dfldnf tyf
;fdfGo k|zf;g dGqfnon] pknAw u/fPsf] 9fFrfdf tof/ ug'{ kg]{5 . cfof]u jf dGqfnoaf6 9fFrf
pknAw gePsf] cj:yfdf cg';"rL – ! df k|:t't :yfgLo txsf] of]hgf th'{df lbUbz{gdf plNnlvt
9fFrf k|of]u ug{ ;lsg]5.
#= ufpFkflnsf tyf gu/kflnsfn] dWodsfnLg vr{ ;+/rgf, tYofÍLo cfwf/, ljutsf] vr{sf] k|jQ[ Lsf]
cfwf/df cfufdL jif{df x'g ;Sg] ;fj{hlgs vr{ -rfn' vr{, k'FhLut vr{ / ljQLo Joj:yfsf]
nflu cfjZos /sd_ sf] k|If]k0f ug'{ kb{5 . vr{ k|If]k0f ubf{ :yfgLo txsf nflu dxfn]vf
k/LIfsaf6 :jLs[t PsLs[t cfly{s ;+s]t tyf juL{s/0f JofVof, @)&$ cg';f/ ug'{kb{5 .
vr{ k|If]k0fsf] cfwf/
vr{sf] k|If]k0f ubf{ tYofÍ tyf ;"rgfsf] pknAwtf cg';f/ b]xfosf ljlwx? ckgfpg' kb{5M
• tYofÍLo cfwf/ M To:tf zLif{sx¿ h;df vr{sf] OsfO{, ;+Vof tyf b/ cg'dfg ug{ ;lsG5 .
• ljutsf] cfo j[l4sf] k|j[lQ M To:tf zLif{sx? h;df vr{sf] OsfO{, ;+Vof / b/ cg'dfg ug{
;lsFb}g t/ ljutsf] oyfy{ vr{sf] ljj/0f k|fKt x'G5 .
• dWodsfnLg vr{ ;+/rgf M of]hgf tyf sfo{qmdx¿nfO{ ;DalGwt ah]6 ;+s]t gDa/df PsLs[t
u/L ah]6 cg'dfgsf nflu k|of]udf Nofpg] .
• ;+emf}tfsf] cfwf/df M C0f tyf cg'bfg ;+emf}tf ePdf ;f]xL ;+emf}tfsf] cfwf/df vr{sf] k|If]k0f ug]{ .
• cg'dfgsf] cfwf/df k|If]k0f M vr{ cg'dfgsf nflu s'g} cfwf/ pknAw gePdf k|of]u Nofpg]
• z"Go k|If]k0f M vr{sf] s'g} ;Defjgf gePsf zLif{sx¿df k|of]udf Nofpg]
$= :yfgLo /fhZj k/fdz{ ;ldltn] /fhZjsf ;|f]t, bfo/f / b/ ;d]tsf] ljZn]if0f u/L cfufdL cfly{s
jif{sf nflu k|fKt x'g ;Sg] /fh:jsf] cg'dfg ug'{kb{5 . ;ldltn] cfGtl/s cfosf] cg'dfgsf] ;fy}
afXo ;|f]taf6 k|fKt x'g ;Sg] /fh:jsf]] klg k|f/lDes cg'dfg ug'{ kb{5 .
%= >f]t cg'dfg tyf ah]6 lgwf{/0f ;ldltn] tYofÍLo cfwf/, ljutsf] k|jQ[ L nufotsf] ljlwx?sf]
k|of]u u/L g]kfn ;/sf/ tyf k|b]z ;/sf/af6 pknAw x'g] ljQLo x:tfGt/0f, /f]oN6L, hg;xeflutf,
/fh:j afF8kmfF6, cfGtl/s C0f tyf cGo cfosf] k|If]k0f ug{' kb{5.
19
^= /fh:jsf] k|If]k0f ubf{ :yfgLo txsf

/fh:jsf] ;|f]t, bfo/f / ljZn]if0fsf] cfwf/
nflu dxfn]vf k/LIfsaf6 :jLs[t
/fh:jsf] ;|f]t bfo/f b/
PsLs[t cfly{s ;+s]t tyf juL{s/0f g]kfnsf] ;+ljwfgsf] /fh:jsf] lzif{s s/bftfsf] ;fdYo{,
/ JofVof, @)&$ df Joj:yf eP Joj:yf cg';f/sf cg';f/ s/bftf ut jif{sf] b/,
cg';f/ ug'{kb{5 . ufpFkflnsf tyf clwsf/ If]q, ;+Vof, ;DkQLsf] l5d]sL :yfgLo
:yfgLo ;/sf/ kl/df0f, Joj;fo ;/sf/n] nufPsf]
gu/kflnsfn] /fhZj ;'wf/ ;+rfgn P]g, @)&$ / ;]jfu|fxL ;+Vof, b/, gLlh If]q /
sfo{of]hgf th'{df u/]sf] cj:yfdf ;f] tyf cGt/;/sf/L ljqmL kl/df0f, lj1;Fusf] k/fdz{
sfo{of]hgfn] u/]sf] k|If]k0fnfO{ ljQ Joj:yfkg P] g , vkt OsfO{ , / sfof{nodf
@)&$ n] u/]sf] pknAw ;]jfsf] cfPsf u'gf;f]
cBfjlws u/L /fhZjsf] cg'dfg ug'{ Joj:yf cg';f/ eP lsl;d Plsg ug]]{ ;d]tsf] cfwf/df
kb{5 . /fh:j ;'wf/ sfo{of]hgf ÷gePsf] PsLg ug]{ lgwf{/0f ug]{
tof/ gePsf] cj:yfdf cfosf]
cg'dfg ubf{ tYofÍ tyf ;"rgfx?sf] pknAwtfsf] cfwf/df tYofÍLo cfwf/, ljutsf] k|jQ[ L,
;Demf}tfsf] cfwf/ nufotsf] ljlwx¿ k|of]udf Nofpg' kb{5 .
/fh:jsf] cg'dfg ug]{ cfwf/x?
/fhZj ;'wf/ sfo{of]hgf tof/ gePsf] cj:yfdf cfosf] cg'dfg ubf{ tYof+s tyf ;"rgfx?sf]
pknAwtfsf] cfwf/df lgDg ljlwx¿ k|of]udf Nofpg' kb{5 M
• tYof+sLo cfwf/ M s/bftf ;+Vof X s/sf] cf};t b/ X bfo/fdf Nofpg ;lsg] k|ltzt
• ljutsf] cfo j[l4sf] k|j[lQ M cf}ift jflif{s j[l4b/ lgsfnL clGtd jif{sf] cg'dflgt cfodf
;f]xL k|ltztsf] cfwf/df j[l4 ub}{ hfg]
• ljlgof]hg tyf To;kl5 Psd'i6 -lump sum_ j[l4 b/ M ;+3 / k|b]z ;/sf/af6 k|fKt x'g] /fh:j
afF8kmfF6 tyf cGo lgsfoaf6 k|fKt x'g] cg'dflgt /sddf jflif{s !) k|ltztsf b/n] j[l4 ub}{
hfg]
• ;Demf}tfsf] cfwf/ M C0f tyf cGo cfosf] ;+emf}tf ePdf ;f]xL ;Demf}tfsf] cfwf/df cfosf]
k|If]k0f ug]{ .
• cg'dfgsf] cfwf/df k|If]k0f M ljNs'n} gofF cfosf ;|f]tx¿ eO{ cfo cg'dfgsf nflu s'g} cfwf/
pknAw gePsf] cj:yf k|of]u ug]{
• z"Go k|If]k0fM cfosf] s'g} ;Defjgf gePsf lzif{sx¿df k|of]u ug]{
&= ufpF÷gu/ sfo{kflnsfn] cfufdL jif{sf nflu ul/g] cfo–Joo k|If]k0fsf] 9fFrf cg';"rL — @ df
lbOPsf] 5 . cfo–Joo k|If]k0f ubf{ 3f6f ah]6 th'{df ug'kg]{ cj:yf b]lvPdf 3f6f k"lt{ ug]{
;|f]tx¿sf] Joj:yf klg o;} r/0fdf :ki6 ug'{ kb{5 . ufpF÷gu/kflnsfn] kf}if d;fGtleq cg';"rL
– @ adf]lhdsf] 9fFrfdf cfufdL cfly{s jif{sf nflu cg'dflgt cfo–Joosf] k|If]k0f ul/Psf] tYofÍ
;lxtsf] ljj/0f kf}if d;fGtleq ;ª\3Lo tyf k|b]z cy{ dGqfnodf k7fpg' kb{5 . h;nfO{ ljQLo
;dfgLs/0f cg'bfg lgwf{/0f ug]{ ;"rsdf ;d]t cfj4 ug]{ ul/Psf] 5 .
*= jflif{s of]hgf th'{df k|lqmofsf] z''?jftL tof/Ldf ufpF÷gu/kflnsfn] cfˆgf] ljsf; cfjZostf
cg';f/ ljifout If]qx¿ / To; cGtu{t kg]{ pkIf]qx?sf] ljefhg u/L sfo{kflnsfsf ;b:ox?nfO{
ljifout If]q lhDd]jf/L tf]sL lbg' kb{5 . Ps k6s tf]lsPsf] lhDd]jf/Ldf x]/km]/ ug'{ kg]{ ePdf
;d]t o;} r/0fdf x]/km]/ ug'{ pko'Qm x'G5 .
20
ljifout ;ldlt ;DaGwL Joj:yf

:yfgLo txsf] jflif{s of]hgf tyf ah]6 th'{df lbUbz{gn] ufpF÷gu/kflnsfn] ljifout If]q x]g]{
sfo{kflnsfsf] ;b:osf] ;+of]hsTjdf ljifout ;ldltx?sf] u7g ug'{kg]{ Aoj:yf u/]sf] 5 .
ufpF÷gu/kflnsfn] ;ldltsf] u7g sfo{ df3 d;fGt leq ul/;Sg' pko'Qm b]lvG5 . ljifout
;ldltx?sf] Aoj:yf b]xfo cg';f/ /x]sf]5M
-s_ ljifoIf]q x]g]{ sfo{kflnsf ;b:o – ;+of]hs
-v_ slDtdf ! hgf dlxnf;lxt @ hgf sfo{kflnsf tf]s]sf sfo{kflnsf ;b:o – ;b:o
-u_ ;DjlGwt ljefu, dxfzfvf, zfvf k|d'v – ;b:o ;lrj
gf]6M ;DjlGwt If]qdf Ps eGbf a9L zfvf k|d'v ePdf ! hgfnfO{ ;b:o ;lrj tf]sL cGo zfvf
k|d'vnfO{ ;b:osf] ?kdf ;xeflu u/fpg] .
/fh:jsf] cg'dfg tyf k|If]k0f sfo{ /fh:j k/fdz{ ;ldltjf6 / vr{sf] cg'dfg
ljifout dxfzfvf÷zfvfsf] ;xof]udf k|d'v k|zf;sLo clws[tjf6 tof/ ul/g]5.
ufpF÷gu/ sfo{kflnsfjf6 ljifout of]hgf th'{df ;ldltsf] u7g ug'{kb{5 .
sfo{kflnsfjf6 Psk6s o:tf] ;ldlt u7g e} ;s]sf] ePdf cGoyf Joj:yf
ePsf]df afx]s ;f]xL ;ldltn] lg/Gt/ sfo{ ug{ ;Sg]5 .
sfg'gL Joj:yf
cGt/ ;/sf/L ljQ Joj:yfkg P]g, @)&$

bkmf !^ — ;fj{hlgs vr{sf] cg'dflgt ljj/0f tof/ ug'{ kg]{ M
-!_ g]kfn ;/sf/, k|b]z ;/sf/ tyf :yfgLo txn] k|To]s cfly{s jif{df cf–cfˆgf] sfo{If]q leqsf
ljifox?df x'g] ;fj{hlgs vr{sf] cg'dflgt ljj/0f tof/ ug'{ kg]{5 .
-@_ pkbkmf -!_ adf]lhdsf] ljj/0f tof/ ubf{ rfn' vr{{, k'Flhut vr{ / ljQLo Joj:yfsf] nflu cfjZos
kg]{ /sd ;d]t 5'6\ofpg' kg]{5 .
bkmf !& — dWodsfnLg vr{ ;+/rgf tof/ ug'{kg]{ M
-!_ g]kfn ;/sf/, k|b]z ;/sf/ tyf :yfgLo txn] bkmf !^ adf]lhdsf] ;fj{hlgs vr{sf] ljj/0f tof/
ubf{ cfufdL tLg cfly{s jif{df x'g] vr{sf] k|If]k0f;lxtsf] dWodsfnLg vr{ ;+/rgf tof/ ug'{ kg]{5.
-@_ pkbkmf -!_ adf]lhd tof/ ul/g] dWodsfnLg vr{ ;+/rgfdf b]xfosf ljj/0f v'nfpg' kg]{5 M
-s_ k|:tfljt of]hgfsf] p2]Zo,
-v_ k|:tfljt of]hgfsf] nflu ;DefJotf cWoog ug{ jf vr{ 5'6\ofpg cfjZostfsf] k'i6\ofO{+,
-u_ k|:tljt of]hgf sfof{Gjog x'g ;Sg] cfly{s jif{ / To;kl5sf b'O{ cfly{s jif{df k|fKt x'g ;Sg]
k|ltkmn / pknAwL,
-3_ k|:tfljt of]hgf nfu' ug{ cfjZos kg]{ vr{sf] ljj/0f,
-ª_ vr{ Aoxf]g{ ;|f]t / vr{ ul/Psf] /sdaf6 k|fKt x'g ;Sg] k|ltkmn / pknAwLsf] k|If]k0f,
-r_ k|:tfljt of]hgfsf] dWod cjlwsf] vr{sf] /0fgLlt / To;sf] jflif{s vr{;Fusf] tfbfTDotf,
21
-5_ ;~rflnt of]hgf eP ut cfly{s jif{df 5'6ofOPsf] vr{ cg';f/ nIo xfl;n eP gePsf]
oyfy{ ljj/0f .
bkmf !* — cfoJoosf] k|If]k0f ug]{M
-!_ k|b]z tyf :yfgLo txn] cfly{s jif{sf] nflu cfo Joosf] k|If]k0f ul/Psf] tYofÍ ;lxtsf] b]xfo
adf]lhdsf] ljj/0f k|To]s jif{sf] k'if d;fGtleq dGqfno ;dIf k]z ug'{ kg]{5 .
-s_ Joosf] cg'dfg,
-v_ cfˆgf] ;|f]taf6 ;Íng x'g ;Sg] cg'dflgt /fhZj,
-u_ /fhZj afF8kmfF6af6 k|fKt x'g ;Sg] cg'dflgt /sd,
-3_ cg'bfgaf6 k|fKt x'g ;Sg] cg'dflgt /sd,
-ª_ ah]6 3f6f k"lt{ ug{ cfjZos kg]{ cg'dflgt /sd / To;sf] ;|f]t .
bkmf #! — cfo–Joosf] juL{s/0f tyf n]vfÍg ug'{ kg]{ M
g]kfn ;/sf/, k|b]z tyf :yfgLo txn] cfo–Joosf] juL{s/0f tyf n]vfÍg dxfn]vf lgoGqssf]
sfof{nosf] l;kmfl/;df dxfn]vf k/LIfssf] sfof{noaf6 :jLs[t ePadf]lhd ug'{kg]{5 .
:yfgLo ;/sf/ ;~rfng P]g, @)&$
bkmf ^% — :yfgLo /fhZj k/fdz{ ;ldlt M
-!_ ufpFkflnsf jf gu/kflnsfdf /fhZj ;DaGwL k/fdz{sf nflu b]xfo adf]lhdsf] Ps :yfgLo /fhZj
k/fdz{ ;ldlt /xg] 5 M
-s_ pkfWoIf jf pkk|d'v ;+of]hs
-v_ k|d'v k|zf;sLo clws[t ;b:o
-u_ sfo{kflnsfn] tf]s]sf] sfo{kflnsf ;b:odWo]af6 ! dlxnf ;lxt @ hgf ;b:o
-3_ lghL If]qsf] pBf]u jfl0fHo;DaGwL dfGotf k|fKt ;+:yfsf] ufpF÷gu/ txsf]
k|d'v jf k|ltgLlw ;b:o
-ª_ 3/]n' tyf ;fgf pBf]u ;DaGwL dfGotf k|fKt ;+:yfsf] ufpF÷gu/ txsf] k|d'v
jf k|ltlglw ;b:o
-r_ sfo{kflnsfsf] /fhZj dxfzfvf, ljefu jf zfvf k|d'vM ;b:o–;lrj
-@_ /fhZj k/fdz{ ;ldltsf] sfd, st{Ao / clwsf/ b]xfo adf]lhd x'g]5 M
-s_ /fhZj ;DaGwL gLlt jf sfg"gsf] th'{df, ;+zf]wg, kl/dfh{g / ;f]sf] kl/kfngfsf] ;DaGwdf
cfjZos k/fdz{ k|bfg ug]{,
-v_ /fhZjsf ;|f]t bfo/f / b/ ;d]tsf] ljZn]if0f u/L cfufdL cfly{s jif{df k|fKt x'g ;Sg] /fhZjsf]
cg'dfg ug]{,
-u_ /fhZjsf b/ / If]q nufotsf cfwf/df cfGtl/s cfosf] ljZn]if0f / cg'dfg ug]{,
-3_ :yfgLo pBf]u tyf Joj;fo k|j{4g / /f]huf/L l;h{gfdf of]ubfg lbg] lsl;dsf] s/ gLltsf]
;DaGwdf k/fdz{ lbg],
-ª_ s/ /fhZj, u}/s/ /fhZj, ;]jf z'Ns, b:t'/ ;DaGwdf k/fdz{ lbg],
-r_ /fhZj k|zf;g ;'wf/sf] nflu cGo cfjZos k/fdz{ lbg] .
22
r/0f @ M ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f
;|f]t cg'dfg tyf

ah]6 ;Ldf
lgwf{/0f
s] ug{{]< s;n] ug]{< slxn] ug]{<
Figure 2
o; r/0fdf ug'{ kg]{ sfo{x?, ;f]sf] lhDd]jf/L / ;dotflnsf b]xfocg';f/ x'g]5 M

ug'{kg]{ sfo{x? lhDd]jf/L ;do tflnsf
!= ;ª\3 / k|b]zaf6 /fhZj afF8kmfF6, /f]oN6L tyf sfo{kflnsf ;ª\3 af6 kmfNu'0f
ljQLo x:tfGt/0f ;d]t ah]6sf] ;Ldf / dfu{bz{g d;fGt / k|b]zaf6
k|fKt ug]{ r}q d;fGt leq
@= ufpF÷gu/kflnsfdf sfo{/t u};;, pkef]Qmf ;ldlt, k|d'v÷cWoIf r}q ;dfGt leq
;xsf/L ;+:yf cflb;Fu k"j{ ah]6 5nkmn ug]{
#= gLlt tyf sfo{qmd k|:tfj tof/ ug]{ ah]6 tyf of]hgf th'{df a}zfv & ut] leq
;ldlt
$= ah]6 tyf sfo{qmdsf] k|fyldstf lgwf{/0fsf cfwf/ ;|f]t cg'dfg tyf ah]6 j}zfv !) ut] leq
/ ljlw tof/ ug]{ ;Ldf lgwf{/0f ;ldlt
%= s'n ah]6 tyf ljifout If]qsf] ;Ldf lgwf{/0f / ;|f]t cg'dfg tyf ah]6 a}zfv !) ut] leq
ah]6 th'{df ;DaGwL dfu{bz{g to ug]{ ;Ldf lgwf{/0f ;ldlt
^= ljifout dxfzfvf÷zfvf tyf j8f ;ldltnfO{ ah]6 k|d'v k|zf;sLo clws[t j}zfv !% ut] leq
;Ldf tyf dfu{bz{g pknAw u/fpg]
o; r/0fsf] ;dfKtLkl5 b]xfocg';f/sf] p2]Zo xfl;n x'g]5g\M
 cfufdL tLg cfly{s jif{sf] /fh:j k|If]k0f / ;|f]t cg'dfgsf] cfwf/df cfufdL
cfly{s jif{sf] nflu ah]6sf] s"n ;Ldf lgwf{/0f x'g]5 .
 :yfgLo cfjZostf, k|fyldstf / s'n ;|f]t cg'dfgsf] cfwf/df cfufdL cfly{s
jif{sf] gLlt tyf sfo{qmd k|:Tffj tof/ ePsf] x'g]5 .
23
 cfof]hgf k|fyldstf lgwf{/0fsf cfwf/, ljlw tyf ah]6 th'{dfsf] dfu{bz{g tof/
x'g]5 .
 ljifout dxfzfvf, zfvf tyf j8f ;ldltnfO{ jh]6 ;Ldf tyf ah]6 th'{df dfu{bz{g
pknAw x'g]5 .
 ufpF÷gu/kflnsfdf sfo{/t cGo ;/sf/L lgsfo, u};;÷cu};;, ljsf; ;fem]bf/
;+:yfx?;Fu 5nkmn u/L sfo{qmd tyf ah]6 th'{dfsf nflu dfu{bz{g ul/g]5 .
o; r/0f cGtu{tsf sfo{x? b]xfosf] k|lqmofcg';f/ ;~rfng ul/g]5M
!= g]kfn ;/sf/ Pjd\ k|b]z ;/sf/af6 /fh:j afF8kmfF6, ljQLo
x:tfGt/0f / /f]oN6L jfkt k|fKt x'g ;Sg] /sdnfO{ dWogh/ ub}{
kf}if dlxgfdf ul/Psf] ;|f]t cg'dfgnfO{ cBfjlws u/L s'n ;|f]tsf]
cg'dfg ug'{ kg]{5 . g]kfn ;/sf/af6 k|fKt
:yfgLo ;l~rt sf]if Joj:yfkg k|0ffnL
x'g] ah]6 ;Ldf / dfu{bz{g SUTRA af6
-SUTRA_ s] xf]<
b]lvg]5 . g]kfn ;/sf/ / k|b]z ;/sf/af6 :yfgLo ;l~rt sf]if Joj:yfkg k|0ffnL -Sub-National
lgwf{l/t ;dodf ah]6 ;Ldf k|fKt gePdf kf}if Treasury Regulatory Application - SUTRA_ ufpFkflnsf
dlxgfdf cy{ dGqfnodf k]z u/]sf] ljj/0fnfO{ tyf gu/kflnsfsf] ah]6 th'{df ug]{, To;sf] n]vfÍg
g} cfwf/ lng ;lsg]5 . u/L cfjZos k|ltj]bg tof/ ug{sf] nflu ljsf;
@= ufpF÷gu/kflnsfdf sfo{/t c÷u};;, pkef]Qmf ul/Psf] ah]6 th'{df, n]vfÍg tyf cfly{s k|ltj]bg
tof/L ;DaGwL g]kfn ;/sf/af6 :jLs[t ;ˆ6jo/ xf]
;ldlt, ;xsf/L ;+:yf nufot ;fdflhs . o;nfO{ 5f]6s/Ldf ;'q elgG5 .
;+3÷;+:yfx?;Fu k"j{ ah]6 5nkmn u/L
;+3÷;+:yfsf] ah]6 tyf sfo{qmd :yfgLo ;/sf/sf] jflif{s ah]6 tyf sfo{qmddf ;dfj]z u/fpg]
k|lqmof lgwf{/0f ul/g]5 . o:tf] 5nkmnsf] g]t[Tj cWoIf jf k|d'vn] r}q d;fGtleq ;DkGg ug{
pko'Qm b]lvG5.
#= ah]6 tyf sfo{qmd th'{df ;ldltn] cfjlws of]hgf, k|zf;lgs / sfof{no ;+rfng vr{
If]qut gLlt, lg0f{o / nufgLsf] k|fyldstfsf] cfwf/df
lzif{ssf pbfx/0fx?
cfufdL cfly{s jif{sf] gLlt tyf sfo{qmdsf] k|:tfj tof/ • kfl/>lds tyf ;'ljwf,
ug'{ kg]{5 . o;n] :yfgLo txsf] If]qut ah]6 ;Ldf tyf • kf]zfs, vfBfGg, cf}ifwL pkrf/ vr{,
k|fyldstf lgwf{/0f ug{ dfu{bz{g ug]{5 . gLlt tyf • ;]jf dxz'n,
• k"FhLut ;DkQL ;+rfng / ;+ef/ vr{,
sfo{qmdsf] k|:tfj tof/ ubf{ ;+ljwfg tyf k|rlnt sfg'g,
• sfof{no ;fdfg tyf ;]jfx?,
g]kfn ;/sf/ tyf k|b]z ;/sf/af6 k|fKt dfu{bz{g
• cg'udg, d"NofÍg tyf e|d0f vr{,
;d]tsf] cfwf/df ufpF÷gu/kflnsfsf] ;fdflhs tyf • ;ef tyf j}7s ;+Rffng vr{,
cfly{s ?kfGt/0f / ;dli6ut ljsf;nfO{ s]lGb|t ug'{ • ;fjf, Jofh e'QmfgL cfbL
kg]{5 . :yfgLo ;/sf/sf] gLlt tyf sfo{qmdsf] vfsf
cg';"rL – # df k|:t't ul/Psf] 5 .
$= cfufdL cfly{s jif{sf] s"n ah]6 /sd cg'dfg u/]kl5 cfjZos k|zf;lgs tyf sfof{no ;~rfng
vr{ 5'6\ofO{ afFsL /sdaf6 ljsf; sfo{qmdsf nflu ah]6 ;Ldf lgwf{/0f ug'{ kg]{5 . o;/L k|zf;lgs
vr{sf nflu ah]6 ;Ldf lgwf{/0f ubf{ /fhZj jfF8kmfF6af6 k|fKt /sd / cfGtl/s cfosf] /sd eGbf
a9L gx'g] u/L ug'{ kb{5 . ljsf; sfo{qmd leq rfn' tyf k"FhLut b'a}tkm{sf] ah]6 ;dfj]z x'g'
kg]{5 . k"FhL l;h{gf x'g] vr{ h:tf] – ;fj{hlgs lgdf{0f, d];Lg/L cflb k'Flhut zLif{s cGtu{t kb{5.
24
eg] k"FhL l;h{gf gx'g] ljsf; vr{x? h:tf] – tflnd sfo{qmd, aLp ljhg, cg'bfg, k|zf;lgs
vr{x? cflb rfn' zLif{s cGtu{t kb{5g\ .
%= s'n ah]6 ;Ldfjf6 k|zf;lgs tyf sfof{no ;~rfng vr{ 36fO{ ;s]kl5sf] afFsL /sdjf6 ufpF÷gu/
uf}/jsf cfof]hgf, ;dk'/s cg'bfgjf6 ;~rfng x'g] of]hgf, ;zt{ cg'bfgjf6 ;~rfng x'g] of]hgf
tyf sfo{qmd / lbuf] ljsf;sf nIo nufot /fli6«o÷cGt//fli6«o k|lta4tf sfof{Gjogsf] nflu
cfjZos /sd 36fO{ jfFsL /sdjf6 dfq ljifo If]qut ah]6 ;Ldf lgwf{/0f ug'{ kb{5 .
^= ljifo If]qut ah]6 ;Ldf lgwf{/0f ubf{ ufpF÷gu/kflnssf] bL3{sflng ;f]+r, cfjlws tyf
/0fgLlts÷u'?of]hgfsf] nIo, p2]Zo / k|fyldstf adf]lhd pRr k|fyldstfdf /x]sf ljifo If]qdf
t'ngfTds ?kdf a9L jh]6 ;Ldf lgwf{/0f ug'{ kb{5 . h:Tf}M cfjlws tyf /0fgLlts of]hgfsf]
kl/sNkgf, nIo / p2]Zodf cfly{s ljsf;nfO{ ljifo If]qut ah]6 ;Ldf lgwf{/0f
k|fyldstf lbOPsf] 5 eg] ah]6sf] If]qut ;Ldfsf] ubf{ If]qut ;Ldfsf] pbfx/0f
cg'kft afs;df k|:t't u/] cg';f/ x'g ;Sg]5.
• cfly{s ljsf;M #% k|ltzt
&= ljifo If]qut ah]6 ;Ldf lgwf{/0f kZrft vr{ ug]]{ • ;fdflhs ljsf;M @) k|ltzt
PsfO{ -dxfzfvf÷zfvf / j8f_ cg';f/ ah]6sf] ;LDff • k"jf{wf/ ljsf;M #) k|ltzt
lgwf{/0f ug'{ kb{5 . o;/L ah]6 ;LDff lgwf{/0f ubf{ • jftfj/0f / ljkb Joj:yfkgM !) k|ltzt
ljifo If]qut cfof]hgf tyf sfo{qmdsf] nflu cfjZos • ;+:yfut ljsf; / ;'zf;gM % k|ltzt
/sd 5'6\ofO{ j8fleqsf ;–;fgf / j8faf;Lsf b}lgs
;d:ofnfO{ ;Daf]wg ug]{ cfof]hgf tyf sfo{qmdsf] nflu j8fut ;LDff lgwf{/0f ug'{ kb{5. ljifoIf]qut
tyf vr{ ug]]{ PsfO{ut ah]6 ;Ldf lgwf{/0fsf] 9fFrf cg';"rL – $ df k|:t't ul/Psf] 5 .
j8fut ah]6 ;Ldf lgwf{/0fsf] cfwf/ / ef/
b]xfodf plNnlvt cfwf/, ef/ tyf 9fFrfdf j8fut ah]6sf] ;Ldf lgwf{/0f ul/g]5M
j*f gDa/ hg;+Vof If]qkmn (*20Ü_ k"jf{wf/ ljsf;sf] /fh:j kl/rfngsf] nfut ;xeflutfsf] ah]^ ;Ldf /sd
(*30Ü) cj:yf (*20Ü_ cj:yf (*20Ü_ cj:yf (*10Ü_ (? xhf/df)
1
2
3
4
5
*of] k|ltzt pbfx/0fsf] nflu dfq xf] / o;nfO{ :yfgLo cfjZostf cg';f/ sfo{kflnsfn] lgwf{/0f ug'{ kg]{5 M
*= :yfgLo cfjZostf, ljifo If]qut ah]6sf] l;df, gLlt tyf sfo{qmdsf] k|fyldstfsf] cfwf/df
j8f:t/Lo tyf ljifo If]qut cfof]hgf 5gf}6sf nflu b]xfosf] ljifodf :ki6tf cfpg] u/L ah]6
th'{df ;DaGwL dfu{bz{g tof/ ug'{ kg]{5M
– j8f / dxfzfvf÷zfvfn] s'g s'g ljifo If]q÷pkIf]qsf cfof]hgf tyf sfo{qmd 5gf}6 ug'{kg]{ xf]<
– a9Ldf slt / Go"gtd slt nfut;Ddsf cfof]hgf tyf sfo{qmd 5gf}6 ug]{ xf] <
– s:tf cfof]hgf tyf sfo{qmd vr{ rfn' ah]6af6 / s:tf of]hgf tyf sfo{qmd vr{ k"FhLut
ah]6af6 5gf}6 ug'{kg]{ xf] <
– k|fyldstf lgwf{/0fsf cfwf/, ljlw tyf k|lqmof s] s] x'g\ <
– k|fyldstf lgwf{/0f u/]kl5 s'g 9fFrfdf of]hgf tyf sfo{qmd slxn];Dd k]z ug'{kg]{ xf] <
– ljifout ah]6 ;Ldf kfngf s;/L ug]{ / j8f:t/df ljifout ah]6 ;Ldf kfngf ug'{ kg]{÷gkg{] <
25
(= o; k|sf/ tof/ ul/Psf] ah]6 th'{df ;DaGwL dfu{bz{g >f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f
;ldltaf6 lg0f{o u/L k|d'v k|zf;sLo clws[tn] ah]6 ;Ldf ;lxt ljifout dxfzfvf÷zfvf / j8f
sfof{nonfO{ pknAw u/fpg' kg]{5 . ah]6 th'{df dfu{bz{gsf] 9fFrf cg';"rL – % df k|:t't ul/Psf]
5.
!)= cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0fsf nflu :yfgLo ;/sf/ ;~rfng P]gdf pNn]v
ePsf * j6f cfwf/x?sf ;fy} bLuf] ljsf; nIo / If]qut cfwf/x? ;d]t yk ug{ ;lsg]5 .
cfof]hgf k|fyldstf lgwf{/0fsf nflu ef/ -Weightage_ ljlw, hf]8f :t/Ls/0f -Pairwise Ranking_
ljlw, cfwf/ -Criteria_ ljlw, l6sf -Tika_ ljlw tyf d:sf] -MoSCOW_ ljlw nufot Ps jf PseGbf
ljlwx?sf] k|of]u ug{ ;lsg]5 . :yfgLo txsf] of]hgf tyf ah]6 th'{Dff lbUbz{gdf ef/ ljlwsf] k|of]u
ug]{ Joj:yf u/]sf] 5 . k|fyldstf lgwf{/0fsf cfwf/ / ljlwx? cg';"rL - ^ df k|:t't ul/Psf] 5 .
k|fyldstf lgwf{/0fsf cfwf/ tyf ef/ ljlwsf] c+s ef/

:yfgLo txsf] jflif{s of]hgf tyf ah]6 th'{df lbUbz{gn] b]xfocg';f/ k|fyldstf lgwf{/0fsf cfwf/ tyf
ef/ ljlwsf nflu c+s ef/ lgwf{/0f u/]sf] 5 M
!= ul/aL lgjf/0fdf k|ToIf of]ubfg k'Ug] -@) c+s_
– k|ToIf of]ubfg k'¥ofpg] -@)_
– ck|ToIf of]ubfg k'¥ofpg] -!)_
– t6:y -%_
@= pTkfbgd"ns / l56f] k|ltkmn k|fKt ug{ ;lsg] -!% c+s_
– rfn' cf=j=df g} ;DkGg x'g] -!%_
– cfufdL cf=j=df ;DkGg x'g] -!)_
– cGo -%_
#= cfDbfgL / /f]huf/ j[l4 ug]{ -!% c+s_
– k|ToIf of]ubfg k'¥ofpg] -!%_
– ck|ToIf of]ubfg k'¥ofpg] -&=%_
– t6:y -)_
$= nfut ;xeflutf h'6\g] -!% c+s_
– %)Ü jf ;f] eGbf a9L ;xeflutf x'g] -!%_
– @)–%)Ü jf ;f] eGbf a9L ;xeflutf x'g] -!)_
– @)Ü ;Dd nfut ;xeflutf x'g] -%_
– nfut ;xeflutf gx'g] -)_
%= :yfgLo ;|f]t, ;fwg / ;Lksf] k|of]u x'g] -!) c+s_
– cfjZos kg]]{ ;|f]t ;fwg :yfgLo txdf pknAw x'g] -!)_
– cfjZos kg]{ %)Ü ;Dd ;|f]t ;fwg :yfgLo txdf pknAw x'g] -&=%_
– cGo -%_
^= ;dfj]zL ljsf;df of]ubfg k'¥ofpg] -!) c+s_
– k|ToIf of]ubfg k'¥ofpg] -!)_, ck|ToIf of]ubfg k'¥ofpg] -%_, t6:y -)_
&= bLuf] ljsf; / jftfj/0f ;+/If0f ug]{ -!) c+s_
– k|ToIf of]ubfg k'¥ofpg] -!)_, — ck|ToIf of]ubfg k'¥ofpg] -%_, — t6:y -)_
*= :yfgLo eflifs / ;fF:s[lts ljsf; ug]{ -% c+s_
– k|ToIf of]ubfg k'¥ofpg] -%_, — ck|ToIf of]ubfg k'¥ofpg] -#_, — t6:y -)_
26
!!= cfof]hgfsf] k|fyldstfsf] cfwf/x?sf] d"NofÍg ubf{ s:tf] cj:yfdf k|ToIf of]ubfg k'Ug;Sg] dfGg],
s:tf] cj:yfdf ck|ToIf dfGg] / s:tf] cj:yfdf t6:y dfGg] eGg] yk :ki6tf Nofpg' kb{5 .
To;sf] nflu yk pk;"rsx?sf] Aoj:yf u/L b]xfocg';f/ 5'6\ofpg ;lsG5 M
cfof]hgf k|fyldstf lgwf{/0fsf] cfwf/x?sf] d"NofÍg
• k|ToIf of]ubfg k'¥ofpg]M ;f]xL ;"rsnfO{ k|ToIf nfe k'Ug] -;DalGwt ;"rs xfl;n ug{ %)
k|ltzt eGbf a9L of]ubfg lbg]_
• ck|ToIf of]ubfg k'¥ofpg]M ;f]xL ;"rsdf k|ToIf nfe gk'Ug] t/ csf]{ ;"rsnfO{ of]ubfg lbg]
-;"rs xfl;n ug{ @) b]lv %) k|ltzt ;Dd of]ubfg lbg]_
• t6:yM To; ;"rsdf k|ToIf jf ck|ToIf of]ubfg glbg] jf @) k|ltzt eGbf sd of]ubfg lbg]
ef/ ljlwaf6 cfof]hgfsf] k|fyldstfqmd lgwf{/0f
qm=;+= c+sef/ k|fyldstfqmd
! *) c+s eGbf a9L k|fKt ePdf klxnf] (P1)
@ ^) b]lv *) c+s k|fKt ePdf bf]>f] (P2)
# %) b]lv ^) c+s k|fKt ePdf t]>f] (P3)
%) c+s eGbf sd k|fKt ePdf rf}yf] (P4)
gf]6 M o;/L of]hgf 5gf}6 ubf{ klxnf] k|fyldstfqmdf k/]sf] of]hgfx? 5gf]6 ug]{ . /sd pknAw eP;Dd k|fyldstf @ /
# k/]sf cfof]hgf tyf sfo{qmd ;d]t :jLs[t ug{ ;lsg]5 .
;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltn] ah]6sf] ;Ldf lgwf{/0f tyf dfu{bz{g
tof/ ug]{ sfo{ ug]{5 . o; sfo{df ufpF÷gu/kflnsfsf] cfly{s k|zf;g zfvfsf]
;xof]u cfjZos x'G5 . cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0f tyf
dfu{bz{g tof/Lsf] nflu k|d'v k|zf;sLo clws[tn] cGo ;DjlGwt ljifout
dxfzfvf÷zfvfsf] ;xof]u lng ;Sb5g\ . pQm sfo{df cWoIf÷k|d'vaf6
dfu{lgb]{zg pknAw x'g]5 . o;/L tof/ ePsf] d:of}bf ;ldltdf 5nkmn u/L lg0f{o ug'{ pko'Qm x'G5
. ;ldltaf6 ePsf] lg0f{oxnfO{ sfo{kflnsfaf6 ;d]t lg0f{o u/L sfof{Gjogdf n}hfbf of]hgf tyf ah]6
th'{df k|lqmofdf yk ;xhtf cfpg ;Sg]5 .
sfg'gL Joj:yf

bkmf ^^ — ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldlt M
-!_ ufpFkflnsf jf gu/kflnsfdf k|fKt x'g] cfGtl/s cfo, /fhZj afF8kmfF6jf6 k|fKt x'g] /sd, cg'bfg,
C0f / cGo cfosf] k|If]k0f tyf ;f]sf] ;Gt'lnt ljt/0fsf] vfsf Pjd\ ah]6 ;Ldf lgwf{/0f ug{ b]xfo
adf]lhdsf] ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldlt /xg]5 .
-s_ cWoIf jf k|d'v ;+of]hs
-v_ pkfWoIf jf pk k|d'v ;b:o
27
-u_ sfo{kflnsfsf ;b:ox?dWo] dlxnf, blnt jf cNk;+Vos ;d]tsf] k|ltlglwTj

x'g] u/L cWoIf jf k|d'vn] tf]s]sf] rf/ hgf ;b:o
-3_ k|d'v k|zf;sLo clws[t ;b:o ;lrj
-@_ pkbkmf -!_ sf] v08 -u_ adf]lhdsf] ;b:o tf]Sbf cWoIf jf k|d'vnn] cfkm" ;Da4 /fhgLlts bn
afx]ssf] ;b:o ;d]tnfO{ tf]Sg' kg]{5 . t/ sfo{kflnsfdf cGo /fhgLlts bnsf] k|ltlglwTj gePsf]
cj:yfdf of] Joj:yf nfu" x'g] 5}g .
-#_ pkbkmf -!_ adf]lhdsf] ;ldltsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M
-s_ cfGtl/s cfo, /fhZj afF8kmfF6af6 k|fKt x'g] cfo, g]kfn ;/sf/ tyf k|b]z ;/sf/af6 k|fKt
x'g] ljQLo x:tfGt/0f, cfGtl/s C0f tyf cGo cfosf] k|If]k0f ug]{,
-v_ /fli6«o tyf k|fb]lzs k|fyldstf / :yfgLo cfjZostfnfO{ dWogh/ u/L k|If]lkt ;|f]t / ;fwgsf]
;Gt'lnt ljt/0fsf] vfsf to ug]{,
-u_ cfufdL cfly{s jif{sf] nflu ;|f]t cg'dfgsf] cfwf/df ah]6sf] s'n ;Ldf lgwf{/0f ug]{,
-3_ ljifout If]qut ah]6sf] ;Ldf lgwf{/0f ug]{,
-ª_ g]kfn ;/sf/ tyf k|b]z ;/sf/af6 k|fKt dfu{b{zg, :yfgLo cfly{s cj:yf, cfGtl/s cfosf]
cj:yf ;d]tsf] cfwf/df ah]6 tyf sfo{qmdsf] k|fyldstf lgwf{/0fsf cfwf/ tof/ ug]{,
-r_ ljifo If]qut ah]6 th'{df ;DaGwL dfu{bz{g to ug]{,
-5_ ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;DaGwdf :yfgLo txsf] cfjZostf / lg0f{o adf]lhd
cGo sfo{x¿ ug]{ .
-^_ pkbkmf -!_ adf]lhdsf] ;ldltn] cfˆgf] sfo{ k|To]s jif{sf] j}zfv !) ut]leq ;DkGg ul/;Sg' kg]{5 /
ah]6 k|If]k0f ubf{ cfufdL cfly{s jif{kl5sf] yk b'O{ jif{sf] ;d]t ug'{kg]{5 .
-&_ pkbkmf -!_ adf]lhd tof/ ePsf] cfufdL cfly{s jif{sf] ah]6 ;Ldf k|To]s jif{sf] j}zfv !% ut]leq
k|d'v k|zf;sLo clws[tn] ufpFkflnsf jf gu/kflnsfsf ljifout dxfzfvf, zfvf tyf j8f ;ldltnfO{
pknAw u/fpg' kg]{5 .
-*_ pkbkmf -&_ adf]lhd k|fKt ePsf] ah]6sf] ;Ldf leq /xL ljifout dxfzfvf, zfvf tyf j8f ;ldltn]
ufpFkflnsf jf gu/kflnsfsf] of]hgf, cfof]hgf, sfo{qmd / cg'dflgt ah]6 th'{df u/L sfo{kflnsfdf
k]z ug'{ kg]{5 .
bkmf !* — cfo Joosf] k|If]k0f ug]{ M
-@_ g]kfn ;/sf/n] cfof]u;Fu k/fdz{ u/L rfn' cfly{s jif{sf] kmfu'g d;fGtleq bkmf ^ adf]lhdsf] ljQLo
;dfgLs/0f cg'bfg afkt cfufdL cfly{s jif{df g]kfn ;/sf/n] k|b]z tyf :yfgLo txnfO{ pknAw
u/fpg] cg'dflgt ;|f]tsf] ljj/0f k|b]z tyf :yfgLo txnfO{ pknAw u/fpg' kg]{5 .
-#_ k|b]z ;/sf/n] cfof]u;Fu k/fdz{ u/L rfn' cfly{s jif{sf] r}q d;fGtleq ;+ljwfgsf] wf/f ^) sf]
pkwf/f -%_ adf]lhd :yfgLo txnfO{ pknAw u/fpg] ljQLo x:tfGt/0fsf] cg'dflgt ljj/0f :yfgLo
txnfO{ pknAw u/fpg' kg]{5 .
bkmf @! — /fhZj / Joosf] cg'dfg k]z ug'{kg]{ M
-$_ k|b]z tyf :yfgLo txn] cfk"mn] p7fPsf] /fhZj / o; P]g adf]lhd /fhZj afF8kmfF6 k|fKt x'g] /sdaf6
k|zf;lgs vr{ k'Ug] u/L /fhZj / Joosf] cg'dfg k]z ug'{ kg]{5 .
28
r/0f # M j:tL txdf of]hgf 5gf}6
j:tL txdf
of]hgf 5gf}6
Figure 3
o; r/0fdf ug'{kg]{ sfo{x?, ;DdGg ug]{ lhDd]jf/L / ;do tflnsf b]xfo cg';f/ x'g]5 M
sfo{x? lhDd]jf/L ;dotflnsf
!= j:tL÷6f]n j}7ssf] sfo{tflnsf tof/L / j8f ;ldlt a}zfv d;fGt leq
lhDd]jf/L afF8kmfF6 ug]{ .
@= j:tL÷6f]n a}7s cfof]]hgf, cfjZostf j8f ;ldlt ;b:o, ;fd'bflos a}zfv ;dfGt leq
klxrfg, / cfof]hgf tyf sfo{qmd 5gf}6 ug]{ / gful/s ;dfh ;+:yf
#= j:tL÷6f]n:t/af6 5gf}6 ePsf cfof]hgf tyf j8f ;b:ox? tyf j8f j}zfv d;fGt leq
sfo{qmd j8f ;ldltdf k]z ug]{ ;lrj
o; r/0fsf] sfo{x?af6 b]xfosf p2]Zox? xfl;n x'g]5g\ M
 j:tL÷6f]n j}7ssf] sfo{tflnsf tof/L / lhDd]jf/L afF8kmfF6 x'g]5 .
 6f]n÷j:tL tyf ;d'bfosf] cfjZostf klxrfg / k|fyldstf lgwf{/0f x'g]5 .
 j:tL÷6f]n:t/sf] cfjZostf k'/f ug]{ cfof]hgf tyf sfo{qmdsf] ;"rL j8f
;ldltdf k|fKt x'g]5.
29
j8f ;ldltnfO{ ah]6sf] ;Ldf tyf dfu{bz{g k|fKt ePkl5 o; r/0f

cGtu{t b]xfocg';f/sf] k|lqmof k'/f ug'{kb{5 M
!= j8f ;ldltn] j8fdf /x]sf ;j} j:tLx?sf] ;"rL tof/ ug'{kb{5 .
@= x/]s j:tLdf of]hgf 5gf}6 j}7s cfof]hgf ug{ ;Dej eP;Dd
;a}nfO{ kfos kg]{ :yfgdf af]nfpg] u/L e]nfsf] sfo{tflnsf tof/ ug'{ kb{5 .
æsÆ j:tL
ævÆ j:tL
æuÆ j:tL
j8f sfof{no
#= j}7ssf] sfo{tflnsf cg';f/ 6f]n÷a:tL:t/df cfof]hgf of]hgf 5gf}6 a}7ssf] 5nkmndf cfPsf
ljifoj:t' l6kf]6 ug]{ sd{rf/L jf sd{rf/L pknAw gePdf ;xhstf{sf] ;d]t Aoj:yf ug'{ kb{5 .
$= :yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{gsf] Joj:yf cg';f/ j:tL :t/df cfjZostf klxrfg
/ k|fyldstf lgwf{/0f u/L cfof]hgf tyf sfo{qmd 5gf}6 ug'{ kg]{5.
j:tL÷6f]n:t/ cfof]hgf 5gf}6 k|lqmof
:yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{g cg';f/ j:tL txdf of]hgf 5gf}6 k|lqmof
b]xfocg';f/ /x]sf] 5 M
• j8f ;ldltn] cfˆgf] j8fdf k|ltlglwTj ug]{ ;b:onfO{ ljleGg j:tL jf 6f]nsf] of]hgf th'{df
ug{ ;xhLs/0f ug]{ u/L ;+of]hgsf] lhDd]]jf/L k|bfg ug'{ kg]{5 .
• k|To]s j8fn] j8fleqsf j:tLx?df of]hgf th'{dfsf] nflu a}7s x'g] lbg, ldlt / ;do slDtdf
tLg lbg cufj} ;fj{hlgs ;"rgf dfkm{t hfgsf/L u/fpg' kg]{5 .
• j:tLx?df of]hgf 5gf]6 ubf{ æsf]lx klg k5fl8 gk?g\Æ sf] cjwf/0ff cg';f/ ;f] j:tL leqsf
;j} ju{ / ;d'bfo -dlxnf, blnt, cflbjf;L hghflt, dw];L, yf?, d'l:nd, pTkLl8t ju{,
lk58fju{, cNk;+Vos, l;dfGts[t, o'jf, afnaflnsf, h]i7 gful/s, n}lËs tyf of}lgs
cNk;+Vos, ckfËtf ePsf JolQm cflb_ sf] k|ltlglwTj ;'lglZrt ug'{kg]{5 .
• j:tL:t/df x'g] of]hgf th'{df k|lqmofdf 6f]n jf j:tL leqsf lqmofzLn ;fd'bflos ;++:yfx¿
-6f]n ljsf; ;+:yf, cfdf ;d"x, afn Snj jf ;+hfn, o'jf Snj, gful/s ;r]tgf s]Gb|, ljleGg
;/sf/L sfof{noaf6 u7g ePsf ;d"x cflb_ nfO{ klg ;xefuL u/fpg' kg]{5 .
• 5nkmnaf6 5gf}6 ePsf cfof]hgf tyf sfo{qmdsf] ;"rL ;+of]hsn] lnlvt ?kdf j8f ;ldltdf
k7fpg' kg]{5 .
%=• j:tL txsf] 5nkmnaf6 l6kf]6 tyf 5gf}6 ePsf cfof]hgf tyf sfo{qmdsf] clen]v tof/ u/L
lgwf{l/t 9fFrfdf j8f ;ldltdf k]z ug'{ kg]{5 .
^= j:tL txdf of]hgf 5gf}6 ug]{ / j8f ;ldltdf k]z ug]{ ljj/0f kmf/fd cg';"rL–& -s / v_ df
lbOPsf] 5.
30
j8f ;ldltsf ;b:osf] ;+of]hsTjdf j8f ;ldltn] lgwf{/0f u/]sf x/]s

j:tL÷6f]ndf j}7s cfof]hgf u/L cfjZostf klxrfg tyf j:tL÷6f]n :t/Lo
cfof]hgf tyf sfo{qmd 5gf}6 ul/G5 . o:tf] a}7s cfof]hgfdf ;xhLs/0f ug{
pknAw eP;Dd j8f sfof{nosf sd{rf/L / kof{Kt sd{rf/L pknAw gePsf]
cj:yfdf :jo+;]jsx?sf] ;xof]u lng ;lsG5 .
sfg'gL Joj:yf

bkmf @$ — of]hgf agfO{ sfof{Gjog ug]{ M
-!_ ufpFkflnsf tyf gu/kflnsfn] cfˆgf] clwsf/ If]qleqsf ljifodf :yfgLo :t/sf] ljsf;sf nflu
cfjlws, jflif{s, /0fgLltut, ljifo If]qut, dWosfnLg tyf bL3{sfnLg ljsf; of]hgf agfO{ nfu"
ug'{kg]{5 .
-#_ ufpF÷gu/kflnsfn] pkbkmf -!_ adf]lhdsf] of]hgf agfpFbf b]xfosf ljifonfO{ k|fyldstf lbg' kg]{5 M
3= :yfgLo jfl;Gbfx?sf] ;xeflutf h'6\g], :jo+;]jf kl/rfng ug{ ;lsg] tyf nfut sd nfUg],
ª= :yfgLo ;|f]t, ;fwg / ;Lksf] clwstd k|of]u x'g],
r= dlxnf, afnaflnsf tyf lk5l8Psf] ju{, If]q / ;d'bfonfO{ k|ToIf nfe k'Ug],
-%_ ufpFkflnsf tyf gu/kflnsfn] of]hgf th'{df tyf sfof{Gjog ubf{ :yfgLo a'l4lhjL, ljifolj1, cg'ejL,
k]zfljb\, ;LdfGts[t tyf nf]kf]Gd'v ;d'bfo, dlxnf, afnaflnsf, blnt, o'jf, cNk;+Vos, ckfËtf ePsf
JolQm, h]i7 gful/s nufot ;/f]sf/jfnfx¿sf] clwstd ;xeflutfdf ug'{ kg]{5 .
31
r/0f $ M j8f:t/df k|fyldstf lgwf{/0f tyf 5gf}6
j8f:t/df k|fyldstf
lgwf{/0f tyf of]hgf
5gf}6
Figure 4
o; r/0fdf ug'{ kg]{ sfo{x?, ;DkGg ug]{ lhDd]jf/L / ;do tflnsf b]xfo cg';f/ x'g]5 M
ug'{kg]{ sfo{x? lhDd]jf/L ;do tflnsf
!= j8fsf] ah]6 ;LDff leqsf cfof]hgf tyf sfo{qmdnfO{ j8f ;ldlt h]7 !) ut] leq
ljifout ?kdf k|fyldstf lgwf{/0f u/L ah]6 tyf sfo{qmd
th'{df ;ldltdf k]z ug]{ .
@= j8fsf] ah]6 ;Ldf leq sfof{Gjog x'g g;Sg] j8fsf] j8f ;ldlt h]7 !) ut] leq
dxTjk"0f{ cGo / cGt/ j8f cfof]hgf tyf sfo{qmdsf]
5'§} ;"rL sfo{kflnsfdf k]z ug]{
#= u};;, ;d'bfodf cfwfl/t / cGo ;+3÷;+:yfaf6 ;+rfng u};;, ;xsf/L tyf h]i7 !) leq
ug]{ sfo{qmd tyf ah]6 sfo{kflnsfdf k]z ug]{ cGo ;+3÷;+:yf
o; r/0fsf] ;dfKtL kl5 b]xfosf p2]Zox¿ xfl;n x'g]5g\ M
 j8f ;ldltn] 6f]n÷j:tL :t/af6 k|fKt cfof]hgf tyf sfo{qmnfO{ ah]6 ;Ldf
leq /x]/ k|fyldstf lgwf{/0f u/L ufpF÷gu/ sfo{kflnsfdf k]z ug]{5g\ .
 j9f ;ldltn] klxrfg u/]sf ufpF÷gu/kflnsfdf :tl/o of]hgfx?sf] ;"rL
sfo{kflnsfdf k|fKt x'g]5.
 ufpF÷gu/kflnsf If]qleq sfo{/t c÷u};;, pkef]Qmf ;ldlt, ;xsf/L tyf cGo
;fdflhs tyf ;fd'bflos ;+3÷;+:yfaf6 cfufdfL cf=j= df ;+rfng ug{ k|:tfj
u/]sf sfo{qmd tyf ah]6sf] ljj/0f sfo{kflnsfdf k|fKt x'g]5 .
32
o; r/0f cGtu{tsf sfo{x? b]xfosf] k|lqmofcg';f/ ;+rfng ul/g]5M

!= j8f ;lrjn] 6f]n÷a:tL:t/af6 k|fKt cfof]hgf÷sfo{qmdx¿nfO{
PsLs[t u/L ljifoIf]q cg';f/ 5'6\ofO{ cg';"rL – & -v_ df lbOPsf]
9fFrfdf ;"rLs[t ug'{ kb{5 . j8f ;lrjn] o; k|sf/sf] cfof]hgfsf]
;"rLdf j8f ;ldltn] klxrfg u/]sf j8f:t/Lo cfof]hgfx? ;d]t
;dfj]z u/L k|fyldstf lgwf{/0fsf nflu j8f ;ldltsf] a}7sdf k]z ug'{ kb{5 . o;/L ;"rL k]z ubf{
k|fyldstf ;d]t lgwf{/0f u/L k]z ubf{ 5nkmnsf nflu cfwf/ pknAw x'G5 .
@= j8f ;ldltn] j8f ;lrjn] k]z u/]s]f ;"rL cg';f/ sfo{kflnsfaf6 pknAw cfof]hgf k|fyldstf
lgwf{/0fsf cfwf/x? tyf ah]6 dfu{bz{gsf] cfwf/df cfof]hgf tyf sfo{qmdsf] k|fyldstfqmd lgwf{/0f
ug'{ kb{5. cfof]hgf k|fyldstfqmd lgwf{/0fsf] ljlw tyf 9fFrf cg';"rL – ^ df lbOPsf] 5 .
#= j8f ;ldltn] ah]6 th'{df;DaGwL dfu{bz{gsf] cfwf/df j8f ;ldltnfO{ k|fKt ah]6 ;Ldf leq /xL
j8f dfkm{t\ ;~rfng x'g] k|fyldstf qmddf /x]sf cfof]hgfsf] ljj/0f tof/ ug'{ kb{5 . j8f ;ldltn]
sfo{kflnsfdf k]z ug]{ cfof]hgf tyf sfo{qmdsf] ljj/0fsf] 9fFrf cg';"rL – * cg';f/ x'g]5 . j8f
:t/Lo of]hgfsf] ah]6 ;Ldfleq /xL j8f ;ldltn] kfl/t u/]sf] cfof]hgf tyf sfo{qmdnfO{ bf]xf]/f]
gkg]{ ePdf To;}nfO{ ah]6 tyf sfo{qmd th'{df ;ldltn] clGtd ?k lbg pko'Qm x'G5 .
$= j8f ;ldltn] b'O{ jf ;f]eGbf a9L j8f ;d]l6g] dxTjk"0f{ cfof]hgf÷sfo{qmdx? tyf j8f:t/Lo
of]hgfsf] ah]6 ;Ldfn] gk'Ug] cfof]hgfx? ;dfj]z ug'{kg{] ePdf cf}lrTo v'nfO{ 5'§} ;"rL tof/
u/L sfo{kflnsfdf k7fpg ;Sg]5g\ . o;sf] nflu cg';"rL–* sf] kmf/fd k|of]u ug{ ;lsg]5. o;
;"rLnfO{ ah]6 tyf sfo{qmd th'{df ;ldltn] sfo{kflnsf cGtu{tsf ;+alGwt dxfzfvf, zfvf jf
PsfO{df k7fpg' kb{5.
%= ufpF÷gu/kflnsf If]qleq sfo{/t c÷u};;, pkef]Qmf ;ldlt, ;xsf/L, cGo ;fdflhs tyf ;fd'bflos
;+3÷;+:yfjf6 cfufdL cfly{s jif{df ;+rfng ug{ k|:tfj u/]sf cfof]hgf tyf sfo{qmdx? lgwf{l/t
jf cf–cfˆgf] 9fFrfdf h]i7 !) ut] leq sfo{kflnsfdf k]z ug'{ kb{5 . o;/L k]z ePsf cfof]hgf
tyf sfo{qmdsf] ljifodf 5nkmn ug{ ah]6 tyf sfo{qmd th'{df ;ldltn] a}7s af]nfpg ;Sg]5 .
k|fKt ah]6 ;Ldf tyf dfu{bz{g cg';f/ j8f:t/Lo cfof]hgf tyf sfo{qmdsf]
ljifo If]q cg';f/ k|fyldstqmd lgwf{/0f u/L j8f:t/Lo of]hgfsf] ah]6 ;Ldf
cGtu{tsf cfof]hgf tyf sfo{qmd 5gf}6 ug'{ kb{5 . pknAw ah]6 ;Ldfn]
gEofpg] j8fsf dxTjk"0f{ tyf b'O{ jf ;f] eGbf a9L j8fsf ;femf cfof]hgf
tyf sfo{qmdnfO{ ;DalGwt sd{rf/L / kIf;Fu 5nkmn u/L ljifo If]q cg';f/
k|fyldstf lgwf{/0f u/L sfo{kflnsfdf k]z ug'{ kb{5 . To;}u/L u};;, ljsf;
;fem]bf/ / ;d'bfodf cfwfl/t ;+:yf;Fu sfo{kflnsfdf j}7s jf ;Dks{ /
;dGjo u/L u};; / cGo ;+3÷;+:yfx?af6 ;+rfng x'g] cfof]hgf tyf
sfo{qmdsf] ljj/0f tof/ ug'{ kb{5 .
33
sfg'gL Joj:yf

bkmf @% — ;dGjodf sfo{ ug'{kg]{ M
-!_ u}/;/sf/L ;+3;+:yf, pkef]Qmf ;ldlt, ;xsf/L ;+:yf nufot ;fdflhs tyf ;fd'bflos ;+3÷;+:yfn]
:yfgLo tx;Fusf] ;dGjodf /xL sfo{ ug'{ kg]{5 . t/, s'g} cGt//fli6«o ;+3 ;+:yfn] :yfgLo tx;Fusf]
;dGjodf sfd ubf{ To:tf] sfdsf nflu g]kfn ;/sf/sf] k"j{ :jLs[lt lnPsf] x'g'kg]{5 .
-@_ pkbkmf -!_ adf]lhd :yfgLo tx;Fu ;dGjo ubf{ b]xfoadf]lhd ug'{ kg]{5 M
-s_ :yfgLo tx;Fu ePsf] ;Demf}tfsf cfwf/df s'g} cWoog, ;e]{If0f jf sfo{qmd ;+rfng ug]{,
-v_ cfˆgf] jflif{s of]hgf, sfo{qmd tyf ah]6 :yfgLo txsf] jflif{s of]hgf, sfo{qmd tyf ah]6df
;dfj]z u/fpg],
-u_ :yfgLo txn] tf]s]sf] ;+o'Qm cg'udg tyf k|ult k|ltj]bg k|0ffnL ckgfpg] .
-#_ o; bkmfsf] ljk/Lt s'g} ;+3÷;+:yfn] sfd u/]df :yfgLo txn] To:tf] sfd sf/jfxLsf] sfof{Gjog ug{
/f]s nufpg ;Sg]5 .
34
r/0f % M ah]6 tyf sfo{qmd th'{df
ah]6 tyf
sfo{qmd th'{df
s] ug{]< s;n] ug]{< slxn] ug]{<
Figure 5
o; r/0fdf ug'{kg]{ sfo{x?, ;DkGg ug]{ lhDd]jf/L / ;do tflnsf b]xfo cg';f/ x'g]5 M
sfo{x? lhDd]jf/L ;do tflnsf
!= ljifout dxfzfvf÷zfvfx?af6 ufpF÷gu/:t/Lo cfof]hgf / ;DjlGwt dxfzfvf, h]i7 !% leq
sfo{qmdsf] ;"rL tof/ u/L k|fyldstf lgwf{/0f ug]{ zfvf
@= ljifout ;ldltx¿df 5nkmn / k'gM k|fyldstf lgwf{/0f ug]{ ljifout ;ldltx¿ h]i7 @% leq
#= ah]6 -/fh:j, Aoo tyf ljQLo Aoj:yf_ tyf sfo{qmdsf] ah]6 tyf sfo{qmd h]i7 d;fGt
k|:tfj tof/ ug]{ th'{df ;ldlt leq
$= u};;, cGo ;+3÷;+:yf / ljsf; ;fem]bf/x?sf] sfo{qmd ah]6 tyf sfo{qmd c;f/ % ut]
PsLs[t ug]{ th'{df ;ldlt leq
%= cfly{s ljw]ossf] k|:tfj tof/ u/L sfo{kflnsfdf k]z ug]{
^= ljlgof]hg ljw]ossf] k|:tfj tof/ u/L sfo{kflnsfdf k]z ug]{
o; r/0fsf] ;dfKtL kl5 b]xfosf p2]Zox¿ xfl;n x'g]5g\ M
 j8faf6 k|fKt ufpF÷gu/ :tl/o sfo{qmdsf] ;"rL tyf ljifout dxfzfvf÷zfvf
÷PsfO{x¿af6 k|fKt sfo{qmd tyf ah]6nfO{ PsLs[t u/L ljifo If]qut
k|fyldstfqmd cg';f/sf] sfo{qmd tyf ah]6sf] k|:tfj tof/ x'g]5 .
 /fh:j, Joo / ljQLo Joj:yf ah]6sf] k|:tfj tof/ x'g]5 .
 u};; tyf ljsf; ;fem]bf/x?jf6 k|fKt sfo{qmdx? dfly 5nkmn u/L bf]xf]/f]
gx'g] u/]/ ufpF÷gu/kflnsfsf] ah]6 tyf sfo{qmddf ;dfj]z ul/g]5 .
 jflif{s ljsf; sfo{qmdsf] k|:tfj tof/ u/L clGtd ?k k|bfg ul/g]5 .
35
 cfly{s ljw]os tyf ljlgof]hg ljw]ossf] d:of}bfnfO{ clGtd ?k lbO{g]5 .

!= ljifout dxfzfvf, zfvf tyf OsfOn] k|fKt jh]6 ;Ldf tyf
dfu{bz{g cg';f/ cfof]hgf÷sfo{qmdsf] ;"rL tof/ ug'{ kb{5 . o;/L
;"rL tof/ ubf{ j8f ;ldlt nufot ljleGg ;|f]tx¿af6 k|fKt cfof]hgf tyf sfo{qmdx?nfO{ cfwf/
lng' kb{5 .
ufpF÷gu/:t/Lo ljifout cfof]hgfsf] ;"rL
ufpF÷gu/:t/Lo ljifout If]q cfof]hgf÷sfo{qmdx?sf] ;"rL tof/ b]xfodf plNnlvt >f]tx?nfO{
cfwf/ lng' kb{5M
 ufpF÷gu/kflnsf uf}/jsf ;+efJo cfof]hgf÷sfo{qmdx?
 cfjlws tyf ljifout u'?of]hgfdf ;dfj]z cfof]hgf tyf sfo{qmdx?,
 cfof]hgf j}+s tyf dWodsfnLg vr{ ;+/rgfdf ;dfj]z ePsf cfof]hgf tyf sfo{qmdx¿,
 ;zt{ / ;dk'/s cg'bfg cGtu{t ;+rfng x'g] of]hgf tyf sfo{qmdx¿,
 k|d'v÷pkk|d'v÷sfo{kflnsfn] ljleGg ;dodf l;kmfl/z u/]sf cfof]hgf tyf sfo{qmdx¿,
 j8f ;ldltaf6 5'§} ;"rLsf] ?kdf k|fKt ePsf cfof]hgf tyf sfo{qmd cflb .
@= pk/f]Qm ;"rLdf ;dfj]z cfof]hgf tyf sfo{qmdnfO{ dxfzfvf÷zfvf÷PsfO{n] k|fyldstfqmd lgwf{/0f
u/L cg';"rL – ( adf]lhdsf] 9fFrfdf ;DalGwt ljifout ;ldltdf k]z ug'{ kb{5 .
#= ljifout dxfzfvf÷zfvfaf6 k|fKt cfof]hgf tyf sfo{qmdnfO{ ljifout ;ldltx¿df 5nkmn u/L
ljifo If]q cg';f/ k'gMk|fyldstf lgwf{/0f u/L ah]6 tyf sfo{qmd th'{df ;ldltdf k]z ug'{ kg]{5 .
ljifout ;ldltx?n] cf–cfˆgf] If]q;Fu ;DalGwt cfof]hgf tyf sfo{qmdx?nfO{ :yfgLo txsf]
cfjlws of]hgf, If]qut /0fgLltx?, cfof]hgf k|fyldstf lgwf{/0fsf cfwf/ tyf dfu{bz{g jdf]lhd
k|fyldstfqmd lgwf{/0f ug'{kb{5 .
$= ah]6 tyf sfo{qmd th'{df ;ldltn] ljifout ;ldltx?af6 k|fyldstfqmd lgwf{/0f;lxt k]z ePsf
cfof]hgf tyf sfo{qmdx?df bf]xf]/f] gkg{] tyf ah]6 ;Ldf leq / dfu{bz{g cg';f/ x'g] ;+nUg
afs;df plNnlvt cfwf/x¿ x]/L jflif{s ljsf; sfo{qmdsf] k|:tfj tof/ ug'{ kb{5 . jflif{s ljsf;
sfo{qmd tof/L 9fFrf cg';"rL – !) df lbOPsf] 5 .
aflif{s sfo{qmdsf] d:of}bf tof/Lsf] cfwf/ ======
• :yfgLo txsf] cfjlws of]hgfsf] ;f]+r, nIo, p2]Zo tyf /0fgLlt cg';f/sf] cfof]hgf tyf
sfo{qmd k|:tfj ug]{
• :yfgLo txsf] cfof]hgf j}+s tyf dWodsfnLg vr{ ;+/rgf cg';f/sf cfof]hgf tyf sfo{qmd
k|:tfj ug]{
• ljifout ;ldltaf6 k|fyldstfqmd lgwf{/0f eO{ gcfPsf t/ ufFp÷gu/:t/sf dxTjk"0f{
cfof]hgfx? 5gf}6 ug'{kg{] ePdf :ki6 cfwf/ / cf}lrTo ;d]tsf] cfwf/df ah]6sf] ;'lglZrttf
u/L k|:tfj ug]{,
36
aflif{s sfo{qmdsf] d:of}bf tof/Lsf] cfwf/

• :yfgLo txsf] ;|f]t ;fwgn] dfq of]hgf ;DkGg ug{ ;+ej gePsf t/ :yfgLo txsf nflu
cTofjZos / tf]sPsf] dfkb08 k"/f u/]sf cfof]hgf tyf sfo{qmdx¿nfO{ ;dk'/s tyf ljz]if
cg'bfgaf6 ;+rfng ug{sf] nflu k|:tfj ug]{,
• ax'jifL{o cfof]hgfx¿sf nflu cfof]hgfsf] ef}lts tyf ljQLo k|ult / sfo{tflnsf cg'?k
cfufdL cfly{s jif{sf nflu cfjZos kg{] ah]6sf] ;d]t ;'lglZrt ug{],
• bLuf] ljsf;sf nIonfO{ :yfgLos/0fsf nflu cfjZos cfof]hgf tyf sfo{qmd k|:tfj ug'{kg]{
• ;dfj]zLs/0f, jftfjf/0f tyf ljkb\ Joj:yfkg, hnjfo' kl/jt{g cg's"ng, afnd}qL tyf
jftfj/0fd}qL sfo{x¿, ;'zf;g / ;bfrf/ k|j4{g h:tf ;femf ljifonfO{ ;Daf]wg ug]{ cfof]hgf
tyf sfo{qmdnfO{ ;dfj]z ug]{ .
%= jflif{s sfo{qmd tyf cfof]hgfnfO{ clGtd ?k lbPkl5 ;f]sf] nflu cfjZos Joo cg'dfg ;DalGwt
zLif{sdf ;dfj]z ug'{ kb{5 . o; r/0fdf ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltn] u/]sf]
/fhZj tyf Joo k|If]k0fnfO{ cBfjlws u/L cfufdL jif{sf nflu cfo, Joo tyf ljQLo Joj:yf
ah]6 th'{df ug'{ kb{5 . cfo, Joo tyf ljQLo Joj:yf ah]6sf] 9fFrf cg';"rL – !! df lbOPsf]5.
^= ufpF÷gu/kflnsfdf sfo{/t u};;, pkef]Qmf ;ldlt Pj+ ljsf; ;fem]bf/x?af6 k|fKt ah]6 tyf
sfo{qmd dfly 5nkmn u/L bf]xf]/f] gx'g] tyf ;+DjlGwt lgsfoaf6 ;~rfng x'g] u/L jflif{s ah]6
tyf sfo{qmdsf] k|:tfjdf ;dfj]z u/fpg' kb{5 . o;/L sfo{qmd ;dfj]z ubf{ lgwf{l/t jf pknAw
9fFrfdf tof/ ug{ ;lsg]5 .
&= ah]6 tyf sfo{qmd th'{df ;ldltn] cfly{s ljw]os tyf ljlgof]hg ljw]osnfO{ clGtd ?k lbg'
kb{5. cfly{s ljw]os tyf ljlgof]hg ljw]os ;‹Lo dfldnf tyf ;fdfGo k|zf;g dGqfnon] pknAw
u/fPsf] gd"gf adf]lhd tof/ ug'{kg]{5 .
PsLs[t aflif{s ah]6 tyf sfo{qmdsf]
*= dfly plNnlvt sfo{x? ;DkGg ePkl5 ah]6 d:of}bf k|:tfjdf ;dfj]z x'g' kg]{ ljifox?
tyf sfo{qmd th'{df ;ldltn] cfjZos
b:tfj]hx?nfO{ PsLs[t u/L jflif{s ah]6 tyf  gLlt tyf sfo{qmd / ah]6 aQmAo
sfo{qmdsf] d:of}bf c;f/ % ut]leq cWoIf jf  cfo, Joo tyf ljQLo Joj:yf ah]6
k|d'vdfkm{t\ sfo{kflnsfdf k]z ug'{kb{5 . o;/L  u};; tyf cGo ;+3÷;+:yfsf sfo{qmd
k]z ug]{ k|:tfjdf jflif{s ah]6 tyf sfo{qmdsf]  dWodsflng vr{ ;+/rgf
PsLs[t d:of}bfdf rfn' jif{sf] ;dLIff ljj/0f  jflif{s ljsf; sfo{s|d
;d]t tof/ u/L ;dfj]z ug'{ kb{5 . d:of}bfdf  cfly{s P]g
;dfj]z ug'{kg]{ ljifoj:t' cg';"rL — !@ df  ljlgof]hg P]g
lbOPsf] 5 .
;DalGwt ljifout dxfzfvf÷zfvf÷OsfOsf] ;xeflutf / cfly{s k|zf;g zfvfsf]

;xof]udf ljifout ;ldlt / ah]6 tyf sfo{qmd th'{df ;ldltn] ah]6 tyf
sfo{qmdsf] d:of}bf k|:TffjnfO{ clGtd ?k k|bfg ug'{ kg]{5.
37
sfg'gL Joj:yf

bkmf ^& — ah]6 tyf sfo{qmd th'{df ;ldlt M
-!_ bkmf ^^ adf]lhd lgwf{/0f ePsf] cfo k|If]k0f / ljt/0fsf] vfsf tyf ah]6 ;Ldfdf cfwfl/t eO{ :yfgLo
txsf] jflif{s ah]6 tyf sfo{qmd th'{df ug{ b]xfo adf]lhdsf] ah]6 tyf sfo{qmd th'{df ;ldlt /xg]5M
-s_ pkfWoIf jf pkk|d'v ;+of]hs
-v_ ljifout If]q x]g]{ sfo{kflnsf ;b:ox? ;b:o
-u_ k|d'v k|zf;sLo clws[t ;b:o
-3_ of]hgf dxfzfvf jf ljefu jf zfvf k|d'v ;b:o ;lrj
-@_ pkbkmf -!_ adf]lhdsf] ;ldltsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M
-s_ cfufdL cfly{s jif{sf] gLlt tyf sfo{s|dsf] k|:tfj tof/ ug]{,
-v_ ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltn] lbPsf] ah]6 ;Ldfleq /xL ah]6 tyf sfo{s|dsf]
k|fyldstf lgwf{/0f ug]{,
-u_ ah]6 tyf sfo{qmdsf] k|:tfjnfO{ ljifo If]qut ?kdf 5nkmn ug]{ Joj:yf ldnfO{ clGtd k|:tfj
tof/ u/L sfo{kflnsfdf k]z ug]{,
-3_ sfo{qmddf bf]xf]/kgf x'g glbg] Joj:yf ldnfpg] / sfo{s|dx? aLr cfk;L tfbfTDotf tyf
kl/k"/stf sfod ug]{,
-ª_ ah]6 tyf sfo{qmd th'{df ;DaGwL :yfgLo txsf] cfjZostf adf]lhdsf cGo sfo{x? ug]{ .
bkmf &! — ah]6 k]z / kfl/t ug]{ M
-!_ pkfWoIf, pkk|d'v jf sfo{kflnsfn] tf]s]sf] sfo{kflnsfsf] s'g} ;b:on] cfufdL cfly{s jif{sf] /fhZj
/ Joo -ah]6_ sf] cg'dfg sfo{kflnsfaf6 :jLs[t u/fO{ c;f/ !) ut]leq ;efdf k]z ug'{ kg]{5 .
-@_ pkbkmf -!_ adf]lhdsf] jflif{s /fhZj / Joodf ut cfly{s jif{sf] /fhZj / Joosf] oyfy{ ljj/0f, rfn'
cfly{s jif{sf] clGtd;Dddf x'g] cfDbfgL / vr{sf] ;+zf]lwt cg'dfg tyf cfufdL cfly{s jif{sf] of]hgf
tyf sfo{qmd / cfo Joosf] cg'dflgt ljj/0f v'nfpg' kg]{5 .
bkmf @@ — /fhZj / Joosf] cg'dfg ;fy} ;+nUg ug'{kg]{ ljj/0fM
-$_ :yfgLo txn] /fhZj / Joosf] cg'dfg k]z ubf{ clwNnf] cfly{s jif{df ul/Psf] /fhZj cg'dfg cg';f/
/fhZj ;+sng x'g g;s]sf] jf vr{sf nflu 5'6\ofPsf] /sd nIo cg';f/ vr{ x'g g;s]sf]df To;sf]
sf/0f / To;sf nflu ul/g] ;'wf/sf pkfosf] ljj/0f ;+nUg ug'{kb{5 .
bkmf @& — ah]6df Joj:yf u/]/ dfq vr{ ug'{ kg]{ M
-!_ g]kfn ;/sf/, k|b]z tyf :yfgLo txn] ;l~rt sf]ifdfly Jooef/ x'g] /sd afx]ssf cGo /sd cfˆgf]
ah]6df Aoj:yf u/L ;DalGwt Joj:yflksfaf6 To:tf] ah]6 :jLs[t ePkl5 dfq vr{ ug'{ kg]{5 .
38
r/0f ^ M sfo{kflnsfaf6 ah]6 tyf sfo{qmd :jLs[lt
ah]6 aQmJo
cfo tyf Joj ljj/0f
dWodsfnLg vr{ ;+/rgf
aflif{s ljsf; sfo{qmd
cfly{s P]g
ljlgof]hg P]g
ah]6 tyf sfo{qmd sfo{kflnsfaf6 :jLs[lt
Figure 6
o; r/0fdf ug'{kg]{ sfo{x?, ;DkGg ug]{ lhDd]jf/L / ;dotflnsf b]xfo cg';f/ x''g]5 M
!= ah]6 aQmJo, ah]6 -/fh:j, Joo / ljQLo Joj:yfsf] sfo{kflnsf c;f/ !) ut] leq
cg'dfg_ tyf sfo{qmd sfo{kflnsfaf6 :jLs[t ug]{
@= cfly{s ljw]os tyf ljlgof]hg ljw]os sfo{kflnsfaf6 sfo{kflnsf c;f/ !) ut] leq
:jLs[t ug]{
o; r/0fsf] ;dfKtL kl5 b]xfosf] p2]Zox? xfl;n x'g]5g\M

 x/]s jif{sf] c;f/ !) ut]eGbf klxn] g} sfo{kflnsfn] cfufdL cfly{s jif{sf]
ah]6 tyf sfo{qmd :jLs[t u/L c;f/ !) ut] leq ;efdf k]z ug{ tof/ x'g]5.

!= ah]6 tyf sfo{qmd th'{df ;ldltn] tof/ u/L k]z u/]sf] ah]6
aQmJo, /fh:j, Joo / ljQLo Joj:yf ah]6, dWodsfnLg vr{
;+/rgf, jflif{s ljsf; sfo{qmd, cfly{s tyf ljlgof]hg ljw]os
;DaGwL b:tfj]h ;lxtsf] PsLs[t jflif{s ah]6 tyf sfo{qmdsf] k|:tfj cWoIf jf k|d'vn]
sfo{kflnsfsf] a}7sdf k]z ug'{ kg]{5 .
39
@= sfo{kflnsfdf ah]6 jQmJo, /fh:j, Joo tyf ljQLo Joj:yf ah]6, dWodsfnLg vr{ ;+/rgf,
jflif{s ljsf; sfo{qmd, cfly{s ljw]os / ljlgof]hg ljwo]snfO{ 5'§f5'§} ?kdf k]z u/L 5nkmn
tyf :jLs[t ug'{ kg]{5 .
#= ah]6 tyf sfo{qmdsf] PsLs[t k|:tfjsf] b:tfj]h c;f/ !) leq ;efdf k]z ug{' cl3 g} sfo{kflnsfdf
bkmfjf/ 5nkmn eO{ :jLs[t ul/;Sg' kg{]5 .
ufpF÷gu/ sfo{kflnsf] a}7sdf jflif{s ah]6 tyf sfo{qmd;Fu ;DalGwt PsLs[t

k|:Tffjsf] b:tfj]h pk/ 5nkmn, kl/dfh{g / :jLs[t u/L ;efdf k]z ug{ tof/
ug'{kg]{5 .
sfg'gL Joj:yf

-!_ pkfWoIf÷pkk|d'v jf sfo{kflnsfn] tf]s]sf] sfo{kflnsfsf] s'g} ;b:on] cfufdL cfly{s jif{sf] /fhZj
-@_ pkbkmf -!_ adf]lhdsf] jflif{s /fh:j / Joodf ut cfly{s jif{sf] oyfy{, rfn' cfly{s jif{sf] clGtd;Dd
x'g] cfDbfgL / vr{sf] ;+zf]lwg cg'dfg tyf cfufdL cfly{s jif{sf] sfo{qmd / cfo tyf Joosf] cg'dflgt
ljj/0f v'nfpg' kg]{5 .
40
r/0f & M :yfgLo ;efaf6 ah]6 tyf sfo{qmd :jLs[lt
ah]6 k'l:tsf
– ah]6 jQmJo
– cfo, Joo / ljQLo
Joj:yf ah]6
– dWodsfnLg vr{ ;+/rgf
– aflif{s ljsf; sfo{qmd
– cfly{s P]g
– ljlgof]hg P]g
:yfgLo ;efaf6 ah]6 tyf sfo{qmd :jLs[lt
Figure 7
o; r/0fdf ug'{kg]{ sfo{x?, ;f]sf] lhDd]jf/L / ;do tflnsf b]xfo cg';f/ x''g]5 M
!= cfly{s ljw]os, ljlgof]hg ljw]os, sfo{qmd tyf :yfgLo ;ef c;f/ d;fGtleq
/fhZj, Joo tyf ljQLo Joj:yfsf] cg'dfg kfl/t ug]{
@= ;efaf6 kfl/t P]gx? k|dfl0ft ug]{ cWoIf÷k|d'v c;f/ df;Gtleq
#= ;efaf6 kfl/t b:Tffj]hx? /fhkqdf k|sfzg ug]{ k|d'v k|zf;sLo cfly{s P]g / ljlgof]hg
clws[t P]g cfiff9 d;fGt leq /
cGo b:tfj]hx? >fj0f
!% leq
o; r/0fsf] ;dfKtL kl5 b]xfosf] p2]Zox? xfl;n x'g]5g\M
 :yfgLo ;efn] x/]s cfly{s jif{sf] c;f/ d;fGtleq cfufdL cfly{s jif{sf nflu
ah]6 tyf sfo{qmd :jLs[t u/]sf] x'g]5 .
o; r/0f cGtu{tsf sfo{x? b]xfosf] k|lqmofcg';f/ ;~rfng ul/g]5M

!= sfo{kflnsfaf6 :jLs[t ePsf] ah]6 tyf sfo{qmd;+Fu ;DalGwt ;a}
b:tfj]hx? -jflif{s ah]6 tyf sfo{qmd, cfly{s ljw]os, ljlgof]hg
ljw]os_ pkfWoIf÷pkk|d'v jf sfo{kflnsfn] tf]s]sf] sfo{kflnsfsf] s'g}
;b:on] c;f/ !) ut]leq :jLs[ltsf nflu ;efdf k]z ug'{ kg]{5 .
41
@= cfufdL cfly{s jif{sf] jflif{s jh]6 -/fh:j / Joosf] cg'dfg_ tyf sfo{qmd ;efdf k]z ePsf] !%
lbgleq 5nkmnsf] sfd ;DkGg ug{] u/L sfo{tflnsf agfpg' kg{]5 .
#= ;efn] bkmfaf/ 5nkmn kZrft ah]6 kfl/t ug{ jf ;'emfj;lxt sfo{kflnsfdf lkmtf{ k7fpg ;Sb5.
$= ;'emfj ;lxt lkmtf{ k|fKt ePsf] ah]6 pk/ sfo{kflnsfn] k'glj{rf/ u/L cfjZos kl/dfh{g ;lxt
jf kl/dfh{g ug'{ kg{] gb]lvPdf sf/0f;lxt ;efdf % lbgleq k'gM k]z ug'{ kg{]5 .
%= ;efn] c;f/ d;fGt;Dd cfufdL cfly{s jif{sf] ah]6, sfo{qmd tyf ;f];Fu ;DalGwt ljw]osx¿
:jLs[t ug'{ kg]{5 .
^= ;efaf6 kfl/t P]gx? cWoIf÷k|d'våf/f k|df0fLs/0f u/L :yfgLo /fhkqdf k|sfzg ug'{ kb{5. cfly{s
P]g tyf ljlgof]hg P]g cfiff9 d;fGt /ftsf] !@ ah];Dd k|sfzg ul/;Sg' kb{5 .
&= ;efjf6 ah]6 tyf sfo{qmd :jLs[t ePkZrft\ sfo{kflnsfn] jflif{s jh]6 tyf sfo{qmd >fj0f !%
ut] leq k|sfzg ug'{ kb{5 . aflif{s ah]6 tyf sfo{qmd k'l:tsfsf] 9fFrf cg';'rL–!@ df k|:t't 5.
ufpF jf gu/;efsf] ah]6 clwj]zg ;~rfng ubf{ sfo{kflnsf sfof{nosf] ;efxn

tyf sfo{kflnsfn] sfg"g cg';f/ tf]s]sf] :yfgdf ;ef ;~rfng u/L ah]6 tyf
sfo{qmd pk/ bkmfjf/ 5nkmn kZrft :jLs[t ug'{ kg]{5 .
sfg'gL Joj:yf

-!_ pkfWoIf, pkk|d'v jf sfo{kflnsfn] tf]s]sf] sfo{kflnsfsf] s'g} ;b:on] cfufdL cfly{s jif{sf] /fhZj
-#_ ;efn] pkbkmf -!_ adf]lhd k]z ePsf] ah]6dfly sfo{tflnsf agfO{ !% lbgleq 5nkmnsf] sfd ;DkGg
ul/;Sg' kg]{5 .
-$_ pkbkmf -#_ adf]lhd 5nkmn ;DkGg ePkl5 ;efn] ah]6 kfl/t ug{ jf ;'emfj ;lxt sfo{kflnsfdf
k7fpg ;Sg]5 .
-%_ pkbkmf -$_ adf]lhd ;'emfj ;lxt k|fKt ePsf] ah]6 pk/ sfo{kflnsfn] k'gMljrf/ u/L cfjZos
kl/dfh{g ;lxt jf kl/dfh{g ug'{ kg]{ gb]lvPdf sf/0f ;lxt ;efdf % lbgleq k'gM k]z ug'{ kg]{5 .
-^_ ;efn] pkbkmf -!_ jf -%_ adf]lhd k]z ePsf] ah]6 c;f/ d;fGtleq kfl/t ul/;Sg' kg]{5 .
jflif{s ah]6 tyf sfo{qmd th'{df sfo{k|jfx tflnsf

ufpFkflnsf tyf gu/kflnsfsf] jflif{s ah]6 tyf sfo{qmd th'{df k|lqmofdf ug'{ kg]{ sfo{x?sf] k|jfxnfO{
b]xfocg';f/ tflnsf / /]vflrqdf k|:t't ul/Psf] 5 M
42
/fh:j >f]t cg'dfg ah]6 tyf

j8f sfof{no dxfzfvf÷ ljifout :yfgLo :yfgLo
of]hgf tyf ah]6 th'{df ;DaGwL sfo{x? k|=k|=c= k/fdz{ tyf ah]6 l;df sfo{qmd th'{df s}lkmot
÷;lrj zfvf÷OsfO{ ;ldlt sfo{kflnsf ;ef
;ldlt lgwf{/0f ;ldlt ;ldlt
ljifo If]q;Fu ;DalGwt ;"rgf ;+sng tyf ljZn]if0f u/L l:yltkq cBfjlws ug]{ * * % j6f ljifo If]q
cfufdL tLg cf=j=sf] vr{sf] k|If]k0f ;lxtsf] dWodsfnLg vr{ ;+/rgf ;d]t sfo{If]q leqsf
ljifox?df x'g] ;fj{hlgs vr{sf] ljj/0f tof/ ug]{
* * *
cfufdL cf=j=sf] /fh:j -cfGtl/s cfo, /fh:j afF8kmfF6, /f]oN6L, cg'bfg / C0f_ k|If]k0f ug]{ * *
cfo Joosf] k|If]k0f ul/Psf] tYofÍ ;lxtsf] ljj/0f ;+3 / k|b]z cy{ dGqfnodf k]z ug]{ * * cfly{s k|zf;g zfvf
ljifout If]q ljefhg ug]{ / ;b:ox?nfO{ lhDd]jf/L lbg] *
;+3 / k|b]zaf6 cg'bfg, /fhZj afF8kmfF6 / /f]oN6Lsf] ah]6sf] ;Ldf / dfu{bz{g k|fKt ug]{ * *
ufpF÷gu/kflnsfdf sfo{/t u};;, pkef]Qmf ;ldlt, ;xsf/L ;+:yf cflb;Fu of]hgf tyf ah]6
;DaGwdf k"j{ ah]6 5nkmn ug]{
* k|d'v÷cWoIf
gLlt tyf sfo{qmd k|:Tffj tof/ u/L sfo{kflnsf dfkm{t ;efdf k]z ug]{ * * *
ah]6 tyf sfo{qmdsf] k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw tof/ ug]{ * *
s'n ah]6 ;Ldf lgwf{/0f / ah]6 th'{df ;DaGwL dfu{bz{g tof/ ug]{ * *
ljifout dxfzfvf÷zfvf tyf j8f ;ldltnfO{ ah]6 ;Ldf tyf dfu{bz{g pknAw u/fpg] * * *
j:tL÷6f]n:t/ cfjZostf klxrfg, cfof]hgf tyf sfo{qmd 5gf}6 u/L j8f ;ldltdf k]z ug]{ *
j8fsf] ah]6 ;LDff leqsf / dxTjk"0f{ cGo cfof]hgfnfO{ ljifout ?kdf k|fyldstf lgwf{/0f
*
u/L of]hgf tyf ah]6 th'{df ;ldltdf k]z ug]{
j8fsf] ah]6 ;LDff leqsf / dxTjk"0f{ cGo cfof]hgfnfO{ ljifout ?kdf k|fyldstf lgwf{/0f
u/L ah]6 tyf sfo{qmd th'{df ;ldltdf k]z ug]{
* *
u};; / cGo ;+3÷;+:yfaf6 of]hgf tyf ah]6 ;+sng ug]{ * * *
ljifout zfvfx?af6 ljifoIf]qsf of]hgfsf] k|fyldstf lgwf{/0f ug]{ *
ljifout ;ldltx¿df 5nkmn / k|fyldstf lgwf{/0f ug]{ *
/fhZj, Aoo / ljlQo Aoj:yf ah]6 / sfo{qmdsf] k|:tfj tof/ ug]{ *
u};;, ljsf; ;fem]bf/sf] sfo{qmd PsLs[t ug]{ *
cfly{s ljw]ossf] d:of}bf tof/ u/L k]z ug]{ *
ljlgof]hg ljw]ossf] d:of}bf tof/ u/L k]z ug]{ *
ah]6 jQmJo, /fhZj, Joo / ljlQo Aoj:yfsf] cg'dfg, cfly{s Pj+ ljlgof]hg ljw]os
sfo{kflnsfaf6 :jLs[t u/L ;efdf k|:t't ug]{
*
ah]6 aQmJo, /fhZj, Joo tyf ljQLo Aoj:yfsf] cg'dfg, cfly{s ljw]os tyf ljlgof]hg
ljw]os ;efaf6 kfl/t ug]{
*
ah]6 kl':tsf tof/L 5kfO{ ug]{ *
43
kl/R5]b tLg
jflif{s sfo{qmd sfof{Gjog, cg'udg tyf d"Nofs+g
o; kl/R5]b leq
• jflif{s sfo{qmd sfof{Gjog ljlw
• sfof{Gjog k|lqmof / sfo{tflnsf
• cg'udg tyf d"NofÍg k|lqmof
44
kl/R%]b 3
jflif{s sfo{qmd sfof{Gjog, cg'udg tyf d"Nofs+g
jflif{s sfo{qmd sfof{Gjog ljlw
:yfgLo ;efaf6 :jLs[t jflif{s ljsf; sfo{qmd :yfgLo txn] ;+ljwfg tyf k|rlnt sfg"gsf] clwsf/
If]qleq /xL lgdf{0f u/]sf P]g lgod cg';f/ sfof{Gjog ug{' kb{5 . :yfgLo txsf] :jLs[t jflif{s
sfo{qmd sfof{Gjog ubf{ d'VotM :yfgLo
;/sf/ ;~rfng P]g, @)&$Ù ;fj{hlgs
ufpF÷gu/kflnsfn] plNnlvt b]xfosf s'g} Ps ljlw
vl/b P]g, @)^#Ù :yfgLo txsf] vl/b cg';f/ cfof]hgf÷sfo{qmdx?sf] sfof{Gjog ug'{ kb{5M
lgodfjnL, cfly{s sfo{ljlw P]g tyf
ljifout gLlt, P]g, lgod tyf sfo{ljlw • pkef]Qmf ;ldlt
cg';f/ ug'{ kg]{5 . o;sf nflu ufpFkflnsf • 7]Ssfk§f jf lgdf{0f Joj;foL
jf gu/kflnsfn] cfly{s jif{ z'? ePsf] Ps • u};;, ;d'bfodf cfwfl/t ;+:yf
dlxgfleq cfˆgf] jflif{s vl/b of]hgf / • cdfgt -sfof{no÷dxfzfvf÷zfvf÷PsfO{ cfkm}n]_
u'?of]hgf :jLs[t u/L ;f] cg'?k vl/b
sfo{sf] Joj:yfkg ug{' kb{5 .
aflif{s sfo{qmd sfof{Gjogsf] tof/L k|lqmof tyf PsLs[t sfof{Gjog sfo{of]hgf
sfof{Gjog
jflif{s sfo{qmd
sfof{Gjog tof/L
k|lqmof
Figure 8
:yfgLo ;efaf6 :jLs[t jflif{s sfo{qmd sfof{Gjogsf] tof/Lsf nflu ug'{ kg]{ sfo{x?, tof/Lsf]
lhDd]jf/L / ;do tflnsf b]xfocg';f/ x'g]5 M
45

!= k|d'v k|zf;sLo clws[tnfO{ ah]6 cWoIf jf k|d'v :jLs[t ePsf] & lbg leq
vr{ ug]{ clVtof/L k|bfg ug]{
@= ljifout dxfzfvf, zfvf tyf j8f ljifout dxfzfvf zfvf tyf jh]6 :jLs[t ePsf] !% lbg
sfof{non] jflif{s jh]6 ;lxtsf] j8f sfof{no leq
jflif{s sfo{of]hgf tof/ u/L k|d'v
k|zf;sLo clws[t ;dIf k]z ug]{
#= PsLs[t jflif{s sfof{Gjog sfo{of]hgf k|d'v k|zf;sLo clws[t ah]6 :jLs[t ePsf] @! lbg
tof/ u/L sfo{kflnsfdf k]z ug]{ leq
$= ljifout dxfzfvf, zfvf k|d'v tyf k|d'v k|zf;sLo clws[t clVtof/L kfPsf] !% lbg
j8f ;lrjnfO{ sfof{Gjogsf] leq
lhDd]jf/L ;lxt clVtof/L lbg]
%= :yfgLo b//]6 tof/ u/L :jLs[t ug]{ sfo{kflnsf >fj0f !% ut] leq
^= vl/b of]hgf tof/ ug]{, :jLs[t ug]{ sfo{kflnsf tyf k|d'v cfly{s jif{ z'? ePsf] !
/ vl/b Joj:yfkg ug]{ k|zf;sLo cw[st dlxgfleq
&= cg'udg tyf d"NofÍg of]hgf agfO{ cg'udg ;ldlt / ;+alGwt PsLs[t sfof{Gjog sfo{of]hgf
sfof{Gjog ug]{ dxfzfvf÷zfvf / j8f ;ldlt :jLs[t ePsf] !% lbg leq
jflif{s ah]6 tyf sfo{qmd sfof{Gjog sfo{of]hgf tof/Laf6 b]xfocg';f/sf p2]Zox? xfl;n x'g]5g\M
 :yfgLo ;efaf6 :jLs[t jflif{s gLlt, ah]6 tyf sfo{qmd tf]lsPsf] u'0f:t/ /
;dodf sfof{Gjog ug{ cWoIf÷k|d'vaf6 k|d'v k|zf;sLo clws[tnfO{ lnlvt
?kdf ah]6 vr{ ug]{ clVtof/L pknAw x'g]5 .
 ljifout dxfzfvf÷zfvf / j8f sfof{noaf6 k]z ePsf] sfo{tflnsnfO{
PsLs[t u/L k|d'v k|zf;sLo clws[tn] PsLs[t sfof{Gjog sfo{of]hgf tof/
u/L sfo{kflnsf k]z ug]{5g\ .
 k|d'v k|zf;sLo clws[tn] tf]lsPsf] 9fFrfdf sfo{qmd :jLs[t u/L ;DalGwt
dxfzfvf÷zfvf÷PsfO{ k|d'v tyf j8f ;lrjnfO{ lnlvt ?kdf sfof{Gjogsf]
lhDd]jf/L x:tfGt/0f ug]{5g\ .
 sfo{fklnsfn] :yfgLo Hofnf, lgdf{0f ;fdfu|L / 9'jfgLsf] b//]6 :jLs[t ug]{5.
 cfly{s jif{ ;'? ePsf] ! dlxgfleq cfof]hgf tyf sfo{qmd sfof{Gjogsf]
nflu lgodfg';f/ jflif{s vl/b of]hgf / u'?of]hgf tof/ tyf :jLs[t x'g]5.
 PsLs[t sfof{Gjog sfo{of]hgf :jLs[t ePsf] !% lbg leq cg'udg tyf
;'k/Lj]If0f ;ldltn] jflif{s cg'udg of]hgf agfO{ sfo{kflnsfdf k]z x'g]5 .
;efaf6 :jLs[t jflif{s ah]6 tyf sfo{qmd b]xfosf] /]vflrqdf b]vfP
adf]lhd sfof{Gjog ug'{ kg]{5M
!= :yfgLo ;efaf6 :jLs[t jflif{s ah]6 tyf sfo{qmd sfof{Gjogsf]
nflu ufpF÷gu/kflnsfsf cWoIf jf k|d'vn] & lbg leq k|d'v k|zf;sLo clws[tnfO{ ah]6 vr{
ug]{ clVtof/L k|bfg ug'{ kg]{5 .
46
@= ljifout dxfzfvf, zfvf / PsfO{ k|d'v tyf j8f ;lrjn] cg';"rL – !# adf]lhdsf] 9fFrfdf jflif{s
ljsf; sfo{qmd tyf sfo{tflnsf tof/ u/L k|d'v k|zf;sLo clws[t ;dIf k]z ug'{ kg]{5 .
#= cfjZostf cg';f/ k|fljlws Ifdtf, sfo{qmdsf] ;+j]bgzLntf, sfof{Gjogsf] k|fyldstf / gub

k|jfxsf] cj:yfsf] cfwf/df sfo{tflnsf pk/ ;+zf]wg ug{ ;lsg]5 .
$= ;+zf]wg;lxt ljifout dxfzfvf÷zfvf / j8f sfof{noaf6 k|fKt sfo{of]hgfnfO{ k|d'v k|zf;sLo
clws[[tn] PsLs[t u/L PsLs[t sfof{Gjog sfo{of]hgf sfo{kflnsf ;dIf k]z ug'{ kg]{5. PsLs[t
sfof{Gjog sfo{of]hgfsf] 9fFrf cg';"rL – !# -v_ df k|:t't ul/Psf] 5.
%= sfo{kflnsfsf] lg0f{o adf]lhd k|d'v k|zf;sLo clws[tn] tf]lsPsf] 9fFrfdf sfo{qmd :jLs[[t u/L
ljifout dxfzfvf÷zfvf÷PsfO{ / j8f ;lrjnfO{ lnlvt ?kdf sfof{Gjogsf] lhDd]jf/L x:tfGt/0f
ug'{ kg]{5 .
%= gofF cfly{ssf] ;fpg dlxgfsf] !% ut] leq sfo{kflnsfn] :yfgLo Hofnf, lgdf{0f ;fdfu|L / 9'jfgLsf]
b//]b lgwf{/0f u/L :jLs[t ug'{ kg]{5 .
^= cfly{s jif{ ;'? ePsf] ! dlxgfleq cfof]hgf tyf sfo{qmd sfof{Gjogsf] nflu] jflif{s vl/b of]hgf
cWoIf÷k|d'vn] tyf u'?of]hgf sfo{kflnsfaf6 :jLs[t u/L ;f] cg';f/ vl/b Joj:yfkg sfo{ ug'{
kg]{5 . vl/b u'?of]hgfsf] 9fFrf cg';"rL – !$ -s_ / jflif{s vfl/b of]hgfsf] 9fFrf cg';"rL –
!$ -v_ df k|:t't ul/Psf] 5.
&= PsLs[t sfof{Gjog sfo{of]hgf cg';f/ cg'udg tyf ;'k/Lj]If0f ;ldltn] jflif{s cg'udg tyf
d"NofÍg of]hgf agfpg' kg]{5 .
clVtof/L k|bfg ug]{ tyf k|fKt ug]{, sfof{Gjog of]hgf tof/ ug{], vl/b of]hgf
agfpg], ;e]{, l8hfOg tyf nfut cg'dfg tof/ kfg]{, sfo{ljj/0f tyf k|:Tffj
tof/ / :jLs[t ug]{ cfbL sfo{x? sfo{kflnsfsf] sfof{no, ljifout dxfzfvf÷
zfvf÷j8f sfof{no÷PsfO{sf] sfof{nodf ul/g]5 . pkef]Qmf ;ldlt u7g tyf
lgdf{0f / sfo{qmd ;~rfng ;DaGwL sfo{ cfof]hgf tyf sfo{qmd :yndf
ul/g]5.
47
sfg'gL Joj:yf

bkmf @$– of]hgf agfO{ sfof{Gjog ug]{ M
-^_ ufpFkflnsf tyf gu/kflnsfn] of]hgf th'{df ubf{ of]hgfsf] ;+efJotf cWoogsf] cfwf/df ;|f]t
;fwgsf] k"jf{g'dfg, cfof]hgfsf] k|fyldstf lgwf{/0f, of]hgf sfof{Gjog tflnsf / cg'udg tyf
d"NofÍg of]hgf;d]t tof/ ug'{ kg]{5 .
-&_ g]kfn ;/sf/ / k|b]z ;/sf/n] ljz]if sfo{qmdsf nflu cg'bfg k|bfg u/L ;f] sfof{Gjog ug{
k|lqmof lgwf{/0f u/]sf]df ufpF÷gu/kflnsfn] ;f]xL k|lqmof adf]lhd sfo{qmd sfof{Gjog ug'{ kg]{5.
-*_ ufpFkflnsf tyf gu/kflnsfn] g]kfn ;/sf/ jf k|b]z ;/sf/;Fusf] ;+o'Qm nufgL jf ;fj{hlgs
gLlh ;fem]bf/Ldf s'g} of]hgf ;+rfng jf Joj:yfkg ug]{ ;Sg]5 .
-(_ ufpFkflnsf tyf gu/kflnsfn] ;+‹Lo tyf k|b]z:t/sf] cfof]hgf sfof{Gjogdf ;dGjo, ;xhLs/0f
/ ;xof]u ug'{ kg]{5 .
bkmf – @% ;dGjodf sfo{ ug'{ kg]{ M
-!_ u}/ ;/sf/L ;+:yf, pkef]Qmf ;ldlt, ;xsf/L ;+:yf / ;fdflhs tyf ;fd'bflos ;+:yfn] :yfgLo
;/sf/;Fu ;dGjodf /xL sfo{ ug'{ kg]{5 t/ s'g} klg cGt//fli6«o u}/ ;/sf/L ;+:yfn] :yfgLo
tx;Fu ;dGjodf sfo{ ubf{ To:tf] sfdsf] nflu g]kfn ;/sf/sf] k"j{ :jLs[lt lnPsf] x'g' kg]{5 .
-@_ pkbkmf -!_ adf]lhd :yfgLo tx;Fu ;dGjodf sfd ubf{ b]xfoadf]lhd ug'{ kg]{5 M
-s_ :yfgLo tx;Fu ePsf] ;Demf}tfsf cfwf/df s'g} cWoog, ;j]{If0f jf sfo{qmd ;+rfng ug]{,
-v_ cfˆgf] jflif{s of]hgf, sfo{qmd tyf ah]6 :yfgLo ;/sf/sf] jflif{s ah]6 tyf sfo{qmddf
;dfj]z u/fpg],
-u_ :yfgLo txn] tf]s]sf] ;+o'Qm cg'udg tyf k|ult k|ltj]bg k|0ffnL ckgfpg' kg]{,
-#_ o; bkmfsf] ljkl/t s'g} ;+3÷;+:yfn] sfd u/]df :yfgLo ;/sf/n] To:tf] sfd sf/jfxLsf]
sfof{Gjogdf /f]s nufpg ;Sg]5 .
bkmf @^– ;fem]bf/L jf ;+o'Qm Joj:yfkgdf sfo{ ug{ ;Sg] M
-!_ ufpF÷gu/kflnsfn] cfˆgf] sfo{ ;~rfng ubf{ nfut Go"gLs/0f, ;|f]t ;fwgsf] clwstd pkof]u
jf k|efjsf/L ;]jf k|jfxsf] nflu b]xfosf] ljifodf cGo ufpFkflnsf jf gu/kflnsf;Fu ;fem]bf/L,
;Demf}tf jf ;+o'Qm Joj:yfkg ug{ ;Sg]5M
-s_ a[xb\ k"jf{wf/ lgdf{0f, 7"nf d]l;g tyf cf}hf/ vl/b / Joj:yfkg, -v_ ljkb\ Joj:yfkg,
-u_ oftfoftsf] ;~rfng tyf Joj:yfkg, -3_ kmf]x/d}nf la;h{g :yn jf k|zf]wg k|0ffnLsf] ljsf;
/ ;~rfng, -ª_ bdsn tyf PDa'n]G; ;]jfsf] ;~rfng, -r_ a:tL ljsf; tyf e"pkof]u of]hgf,
-5_ ko{6g, k|ljlw tyf ;+:s[ltsf] k|j4{g / ljsf;, -h_ ;+o'Qm pBd, -em_ cfwf/e"t tyf dfWolds
txsf] k|ljlws lzIffsf] ;~rfng, k|jw{g / ljsf;, -`_ :yfgLo ahf/ Joj:yfkg / jftfj/0f
;+/If0f, -6_ cGt/ :yfgLo tx elugL ;DaGw, -7_ c;n cEof; / cg'ejsf] cfbfg k|bfg, -8_
ef}lts tyf cfly{s ;xof]u, -9_ cGo pko'Qm ljifo .
gf]6M :yfgLo txaLr ;femf ;/f]sf/ tyf ;fem]bf/Lsf ljifodf ;+o'Qm ;ldlt u7g ug]{ sfo{sf] nflu ;efsf] lg0f{o clgjfo{ /x]sf] 5 .
48
jflif{s ljsf; sfo{qmdsf] cg'udg tyf d"NofÍg
cg'udg
jflif{s ljsf; sfo{qmd

cg'udg tyf d"NofÍg
Figure 9
jflif{s gLlt, ah]6 tyf sfo{qmdsf] cg'udg tyf d"NofÍgsf] nflu ug'{kg]{ sfo{x?, ;f]sf] lhDd]jf/L /
;dotflnsf b]xfo cg';f/ x''g]5 M
!= ;~rflnt cfof]hgf tyf sfo{qmdsf] :jLs[t sfo{tflnsf, sfof{Gjog PsfO{ cg'udg of]hgf
k|lqmof, l8hfOg, dfkb08 / lgwf{l/t >f]t ;fwg tyf -dxfzfvf, zfvf, cg';f/ dfl;s,
u'0f:t/ ;DaGwdf lg/Gt/ ?kdf tYofÍ ;Íng, ljZn]if0f PsfO{ tyf j8f rf}dfl;s / jflif{s
/ k[i7kf]if0f ug]{ sfof{no,
@= cfof]hgf tyf sfo{qmdsf] ck]lIft / xfl;n pknAwLsf] cg'udg tyf cg'udg of]hgf
t'ngf u/L glthf tyf ;kmntf pGd'v eP÷gePsf] PsLg ;'k/Lj]If0f ;ldlt cg';f/ rf}dfl;s
ug]{ / b]lvPsf ;d:of ;dfwfg ug]{ cw{jflif{s / jflif{s
#= cfof]hgf tyf sfo{qmdsf] cfjlws ?kdf k|ult / cg'udg tyf cg'udg of]hgf
pknAwLsf] dfkg / ;dLIff u/L gLlt lgdf{0f Pj+ lg0f{odf ;'k/Lj]If0f ;ldlt cg';f/ dfl;s,
k[i7kf]if0f ug]{ rf}dfl;s / jflif{s
$= gLlt, sfg"g tyf lgb]{lzsfn] tf]s] adf]lhd cfof]hgf tyf t]>f] kIf cfof]hgf tyf
sfo{qmdsf] ;fGb{lestf, k|efjsfl/tf, ldtJolotf tyf sfo{qmd ;DkGg
bLuf]kgfsf] n]vfhf]vf ug]{ kZrft
jflif{s sfo{qmdsf] cg'udg tyf d"NofÍgsf] p2]Zo b]xfocg';f/ /x]sf] 5M
 cfof]hgf tyf sfo{qmdsf] sfof{Gjog :jLs[t sfo{tflnsf, l8hfOg, dfkb08,
sfo{ljlw / lgwf{l/t >f]t ;fwg tyf u'0f:t/ cg';f/ eP÷gePsf] PsLg ug{
lg/Gt/ ?kdf tYof+s ;+sng, ljZn]if0f / k[i7kf]if0fsf] cfwf/ tof/ x'g]5 .
49
 cg'udg tyf ;'k/Lj]If0f ;ldlt tyf cg'udg tyf d"NofÍg ;DaGwL ;+oGqsf]
u7g tyf ;f]sf] kl/rfngsf] cfwf/ tof/ x'g]5 .
 ;DalGwt dxfzfvf, zfvf, j8f sfof{no Pj+ cg'udg tyf ;'k/Lj]If0f ;ldltaf6
cfof]hgf tyf sfo{qmdsf] cfjlws ?kdf k|ult tyf pknAwLsf] dfkg tyf
;dLIff u/L gLlt lgdf{0f / lg0f{onfO{ k[i7kf]if0fsf] cfwf/ tof/ x'g]5.
 gLlt, sfg"g tyf lgb]{lzsfn] tf]s] adf]lhdsf cfof]hgf tyf sfo{qmdsf]
;fGb{lestf, k|efjsfl/tf, ldtJolotf tyf bLuf]kgfsf] n]vfhf]vf ul/g]5 .
ufpFkflnsf tyf gu/kflnsfsf] jflif{s ljsf; sfo{qmdsf] cg'udg tyf d"NofÍg k|lqmof b]xfocg';f/
x'g' kg]{5 M
!= sfo{kflnsfdf PsLs[t sfof{Gjog sfo{of]hgf k]z u/]sf] !% lbg
leq cg'udg tyf ;'kl/j]If0f ;ldltn] cg'udg tyf d"NofÍg of]hgf
agfpg' kg]{5 .
@= ;+rflnt cfof]hgf tyf sfo{qmdsf] cg'udg k|lqmofdf cfjZostf cg';f/ PseGbf a9L b]xfo
cg';f/sf ljlwsf] k|of]u ug{ ;lsg]5 M
− :ynut cjnf]sg ufpF÷gu/kflnsf :t/Lo cg'udg tyf ;'k/Lj]If0f ;ldlt
− nlIft ;d"x tyf d'Vo :yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{g, @)&$ n]
hflgkmsf/ cGt/jftf{ :yfgLo txaf6 ;~rflnt of]hgfsf] nfut, kl/df0f, ;do
− nfeflGjt ju{ tyf ;Ldf / u'0f:t/Lotfsf] cfwf/df cg'udg u/L cfjZos
;/f]]sf/jfnf j}7s k[i7kf]if0f lbgsf] nflu lgDg cg';f/sf] cg'udg tyf
− nIo / k|ultsf] lgoldt ;'kl/j]If0f ;ldlt u7g ug{' kg]{ Joj:yf u/]sf] 5 M
tyf cfjlws n]vfhf]vf != pkfWoIf jf pkk|d'v ;+of]hs
@ cWoIf jf k|d'vn] tf]s]sf Ps hgf dlxnf;lxt
− ;fj{hlgs ;'g'jfO{ tyf
sfo{kflnsfsf ;b:ox? dWo]af6 b'O{ hgf ;b:o
;fj{hlgs k/LIf0f # k|d'v k|zf;sLo clws[t ;b:o
− nfeflGjt ju{ gSzfÍg $ k|d'v, of]hgf dxfzfvf÷zfvf / PsfO{ ;b:o– ;lrj
− k|fljlws k/LIf0f gf]6M ;ldltn] sfo{kflnsfsf cGo ;b:o tyf ljifo lj1nfO{ cfdGq0f
− k|ult k|ltj]bg tof/L / ug{ ;Sg] .
5nkmn j8f:t/Lo cg'udg ;ldlt
#= cg'udg tyf ;'k/Lj]If0f lbUbz{gn] cfˆgf] j8fleq ;~rflnt of]hgfsf] nfut, kl/df0f,
;ldltn] cg'udg sfo{sf] ;do ;Ldf / u'0f:t/Lotfsf cfwf/df cg'udg u/L cfjZos
k|ltj]bg k|To]s @ dlxgfdf k[i7kf]if0f lbgsf] nflu lgDg cg';f/sf] j8f:t/Lo cg'udg
k]z u/L sfo{kflnsfsf] ;ldlt u7g ug{' kg]{ Joj:yf u/]sf] 5 M
a}7sdf 5nkmn ug'{ kg]{5. -s_ ;DjlGwt j8fsf] j8fWoIf ;+of]hs
$= ;ldltsf] k|ltj]bg ;d]tsf] -v_ j8f ;b:ox? ;b:o
cfwf/df sfo{kflnsfn] -u_ j8f ;lrj ;b:o– ;lrj
cfof]hgf tyf sfo{qmd gf]6M ;ldltdf cfjZostf cg';f/ cGo sd{rf/LnfO{ cfdGq0f ug{ ;lsg] .
sfof{Gjogdf b]lvPsf q'6Lx? ;Rofpg / ;do tyf u'0f:t/ sfod ug{ ;DalGwt kIf -pkef]Qmf
;ldlt, lgdf{0f Joj;foL, k/fdz{bftf tyf sd{rf/L_ nfO{ cfjZos lgb]{zg lbg ;Sg]5 .
50
%= cg'udg tyf ;'kl/j]If0f ;ldltn] lbPsf] lgb]{zg kfngf ug{' ;DalGwt kIfsf] lhDd]jf/L x'g] 5 .
^= b]xfodf plNnlvt /sdeGbf j9L nfutsf cfof]hgfsf] ;DkGg ePsf] @ jif{ leq t];|f] kIfaf6
k|efj d"NofÍg u/fpg' kg]{5 M
• ufpFkflnsfn] % s/f]8,
• gu/kflnsfn] !) s/f]8,
• pkdxfgu/kflnsf / dxfgu/kflnsfn] @% s/f]8,
&= cfof]]hgf tyf sfo{qmd d"NofÍgdf b]xfosf] k|lqmof canDag ug{'{ kg]{5 M
• cfof]]hgf tyf sfo{qmd d"NofÍg ljlw tyf cf}hf/ -;j]{If0f_ tof/ ug]{
• :ynut ?kdf cWoog ;j]{If0f tyf ;"rgf ;+sng ug]{
• ;+slnt ;"rgfsf] ljZn]if0f / cWoog ug]{
• d"NofÍg k|ltj]bg tof/ u/L sfo{kflnsf j}7sdf k]z tyf 5nkmn / lg0f{o ug]{
*= rf}dfl;s / jflif{s k|ult ;dLIff k|ltj]bgsf] 9fFrf cg';"rL !% -s_ df / cg'udg tyf d"NofÍgsf]
9fFrf cg';"rL !% -v / u_ df k|:t't ul/Psf] 5 .
cg'udg tyf d"NofÍg sfo{of]hgf cg';f/ cfof]hgf tyf sfo{qmd ;+rflnt

:yn / sfof{nodf tf]lsPsf] ljlw tyf k|lqmof cg';f/ sfof{Gjog ug]{ PsfO{,
ljifout ;ldlt, cg'udg tyf ;'k/Lj]If0f ;ldlt, sfo{kflnsfsf kbflwsf/L / t]>f]
kIf ;d]taf6 cg'udg tyf d"NofÍg ug'{ u/fpg' kg]{5 .
sfg'gL Joj:yf

bkmf @$ – of]hgf agfO{ sfof{Gjog ug]{ M
-!)_ ufpFkflnsf tyf gu/kflnsfn] :yfgLo :t/sf ljsf; cfof]hgfsf] cfjZos cWoog, cg';Gwfg
/ k|efj d"NofÍgsf] sfo{ ug{ ;Sg]5 .
bkmf – @% ;dGjodf sfo{ ug'{ kg]{ M
-@_ u}/ ;/sf/L ;+:yf, pkef]Qmf ;ldlt, ;xsf/L ;+:yf / ;fdflhs tyf ;fd'bflos ;+:yfn] :yfgLo
;/sf/;Fu ;dGjodf /xL sfo{ ubf{ b]xfoadf]lhd ug'{ kg]{5 M
-s_ :yfgLo tx;Fu ePsf] ;Demf}tfsf cfwf/df s'g} cWoog, ;j]{If0f jf sfo{qmd ;+rfng ug]{,
-u_ :yfgLo txn] tf]s]sf] ;+o'Qm cg'udg tyf k|ult k|ltj]bg k|0ffnL ckgfpg' kg]{,
-#_ o; bkmfsf] ljkl/t s'g} ;+3÷;+:yfn] sfd u/]df :yfgLo ;/sf/n] To:tf] sfd sf/jfxLsf]
sfof{Gjogdf /f]s nufpg ;Sg]5 .
51
kl/R5]b rf/
aflif{s of]hgf tyf ah]6 th'{dfsf] 9fFrf tyf cf}hf/
o; kl/R5]b leq
• of]hgf tyf ah]6 th'{df;Fu
;DalGwt 9fFrf tyf cf}hf/
• 9fFrf tyf cf}hf/sf]
lj:t[tLs/0f
52
kl/R%]b 4
jflif{s of]hgf tyf ah]^ th'{dfsf _f‘rf tyf cf}hf/
of]hgf tyf ah]6 th'{df;Fu ;DalGwt cf}hf/ tyf 9fFrf
ufpFkflnsf tyf gu/kflnsfsf] jflif{s of]hgf tyf ah]6 th'{df k|lqmofdf k|of]u ul/g] cfwf/e"t 9fFrf
tyf cf}hf/x? b]xfocg';f/ x'g]5g\ .
r/0f cf}hf/ tyf 9fFrf 9fFrf tyf cf}hf/sf] p2]Zo
cfjlws of]hgf / jflif{s ah]6 tyf sfo{qmdjLr
tfbfDotf sfod ug]{ tyf ;fj{hlgs vr{
-cg';"rL !_
Joj:yfkgsf] ;+oGq tof/ ug]{
r/0f ! :yfgLo ;/sf/sf] nufgLsf] k|fyldstf k|fKt If]qsf
cfo tyf Joo k|If]k0fsf] 9fFrf cfof]hgf / sfo{qmddf tyf cGo ;fj{hlgs vr{ /
-cg';"rL @_ ;f]sf] nflu cfjZos ah]6sf] >f]tnfO{ ;°]t / sf]8
cg';f/ cg'dfg tyf k|If]k0fsf] 9fFrf k|:t't ug]{
gLlt tyf sfo{qmdsf] vfsf cfufdL cfly{s jif{sf] /fh:j / Joosf] cg'dfg tyf
-cg';"rL #_ sfo{qmdnfO{ lbzflgb{]z ug]{ tyf cfufdL cfly{s
jif{sf] ah]6 ljlgof]hgsf] l;4fGt, k|fyldstf /
;Gt'lnt ljt/0fsf] vfsf tof/ ug]{
ljifo If]q / vr{ ug]{ PsfO{ut ah]6nfO{ ljifo If]q / :yfgut ?kdf k|fyldstf
ah]6 l;df lgwf{/0fsf] 9fFrf lgwf{/0f / ;Gt'ng sfod ug]{ ljlw / 9fFrf k|:t't
r/0f @ -cg';"rL $_ ug]{
ah]]6 th'{df dfu{bz{gsf] gd"gf ufpF÷gu/kflnsfsf] ljsf;sf] k|fyldstf, If]qut
9fFrf tyf pbfx/0f -cg';"rL %_ ;Gt'ng / ljsf;sf] nIo cg';f/ ljifo If]qut
PsfO{ tyf j8f ;ldltnfO{ dfu{lgb]{zg ug]{
cfof]hgf k|fyldstf lgwf{/0fsf ufpF÷gu/kflnsfsf ljsf; k|of;nfO{ lgwf{l/t
cfwf/ tyf ljlw -cg';"rL ^_ k|fyldstfsf If]qdf s]lGb|t / ;Gt'ng sfod ug{
j}1flgs ljlw / k|lqmof k|:t't ug]{
r/0f # j:tL÷6f]n:t/ cfjZostf j:tL / ;d'bfosf] cfjZostf klxrfg ug]{ j}1flgs
klxrfg kmf/fd -cg';"rL &–s_ ljlw / cf}hf/ k|:t't ug]{
j:tL÷6f]naf6 j8f ;ldltdf j:tL txsf] cfof]hgf tyf sfo{qmd klxrfg kZrft
k|:tfj ug]{ cfof]hgfsf] 9fFrf j8f ;ldltdf k]z ug]{ ljj/0f tof/ ug]{
-cg';"rL &–v_
r/0f $ j8f :t/Lo cfof]hgf ljj/0f j8f:t/Lo of]hgfsf] ah]6 ;Ldf leqsf k|fyldstf
kmf/fd -ljifo If]q cg';f/_ k|fKt tyf j8fsf cGo cfof]hgfsf] ljifout ljj/0f
-cg';"rL *_ tof/ ug]]{
r/0f % ufpF÷gu/kflnsf:t/Lo cfof]hgf cfof]hgf j}+s tyf dWosflng vr{ ;+/rgf cg';f/
tyf sfo{qmd ljj/0f -cg';"rL (_ :yfgLo uf}/jsf / cGo ufpF÷gu/ :t/Lo cfof]hgf
/ sfo{qmdsf] ljifout k|fyldstf lgwf{/0f ;lxtsf]]
ljj/0f tof/ ug]{
r/0f ^ / jflif{s ljsf; sfo{qmdsf] 9fFrf ljifout ?kdf ah]6 ljlgof]hg ;d]t cfof]hgf÷
& -cg';"rL !)_ sfo{qmdsf] ljj/0f tof/ u/L jflif{s of]hgfsf] vfFsf
tof/ ug]{
53
r/0f cf}hf/ tyf 9fFrf 9fFrf tyf cf}hf/sf] p2]Zo

cfo, Joo tyf ljQLo Joj:yf g]kfn ;/sf/af6 :jLs[t 9fFrfdf cfo, Joo / ljQLo
ah]6sf] 9fFrf -cg';"rL !!_ Joj:yf ah]6sf] ljj/0f tof/ ug]{
r/0f & jflif{s ah]6 tyf sfo{qmd ah]6 tyf sfo{qmd af/] ;j{;fwf/0fnfO{ hfgsf/L
k'l:tsfsf] 9fFrf -cg';"rL !@_k|bfg ug{ k|sfzg ul/g] ah]6 k'l:tsfsf] 9fFrf
k|:t't ug]{
sfof{Gjog PsLs[t sfof{Gjog sfo{of]hgfsf] j8f tyf ljifout zfvfaf6 k|fKt sfo{tflnsf
cg'udg 9fFrf -cg';"rL !#_ PsLs[t u/L tof/ ul/g] jflif{s PsLs[t sfof{Gjog
tyf sfo{of]hgfsf] 9fFRff k|:t't ug]{ / :jLs[t cfof]hgf
d"NofÍg tyf sfo{qmd sfof{Gjosf] k|f?k -Modality_ / ;do
;Ldf lgwf{/0f ug]{
vl/b of]hgfsf] 9fFrf -cg';'rL Afflif{s sfo{qmd / ah]6nfO{ Joj:yfkg of]Uo
!$_ OsfO{df kl/0ft ug]{ / of]hgfnfO{ Jojxf/df
sfof{Gjog ug{ ;3fp k'¥ofpFg] 9fFrf k|:t't ug]{
cg'udg tyf d"NofÍg ufpF÷gu/kflnsfsf] :jLs[t gLlt, of]hgf tyf
sfo{of]hgf -cg';"rL !%_ sfo{qmdsf] cg'udg tyf d"NofÍg sfo{, ljlw
k|lqmof, lhDd]jf/L / ;dotflnsf ;d]tsf] of]hgf
tof/ ug]{
9fFrf tyf cf}hf/sf] lj:t[tLs/0f
ufpFkflnsf tyf gu/kflnsfsf] jflif{s of]hgf ah]6 th'{df k|lqmofdf k|of]u ul/g] cfwf/d"t 9fFrf
tyf cf}hf/x?sf] lj:t[t ljj/0f b]xfocg';f/ lj:t[tLs/0f ul/Psf] 5M
!= dWodsfnLg vr{ ;+/rgfsf] 9fFrf
-@)&^÷&&–@)&*÷&(_
Medium Term Expenditure Framework
2076-77-2078/79
=========== ufpF÷gu/kflnsf
======= lhNnf ==== k|b]z, g]kfn
s] xf] <
cfjlws of]hgf / jflif{s ah]6aLr tfbDotf sfod ug]{ / k|fyldstf k|fKt If]qdf ah]6 ljlgof]hg
u/L ljQLo cg'zf;g sfod u/fpg] Joj:yfksLo cf}hf/ xf] . of] cfufdL cfly{s jif{sf] ah]6 cg'dfg
/ To;kl5sf b'O{ cfly{s jif{x?sf] vr{ k|If]k0f u/L tLg jif{sf] rlqmo ah]6 k|:t't ug]{ qLalif{o rlqmo
of]hgf xf] . o;n] cfjlws of]hgfnfO{ jflif{s ah]6 / jflif{s ah]6nfO{ sfo{qmd;Fu hf]8\b5 . of]
of]hgf jflif{s of]hgf tyf ah]6 k"j{ tof/ u/L ah]6 tyf sfo{qmd;Fu} k|:t't u/L :jLs[t ul/G5 .
lsg tof/ ug]{ <
dWodsfnLg vr{ ;+/rgf tof/Laf6 b]xfocg';f/sf] p2]Zo xfl;n x'g]5 M
54
 pknAw >f]t ;fwgnfO{ :yfgLo txsf] gLlt, cfjlws of]hgf / jflif{s ah]6aLr tfnd]n u/fO{
jflif{s ah]6 tyf sfo{qmdsf] l:y/tf / ;'lglZrtf x'g]5 .
 cGt/;/sf/L ljQ Joj:yfkg P]g, @)&$ cg';f/ :yfgLo txn] k|To]s cfly{s jif{df cfˆgf] sfo{
If]qleqsf ljifox?Dff x'g] ;fj{hlgs vr{sf] cg'dflgt ljj/0f tof/ ug'{ kg]{ / vr{sf] ljj/0f
tof/ ubf{ cfufdL tLg cfly{s jif{df x'g] vr{sf] k|If]k0f ;lxtsf] dWosfnLg vr{ ;+/rgf tof/
ug'{ kg]{ Joj:yfsf] sfof{Gjog x'g]5 .
 k|fyldstfsf If]qdf ;|f]t, ;fwg tyf ah]6 ;'lglZrt u/L ;|f]t ;fwgsf] cg'dfg tyf ljlgof]hgdf
:yfgLo ;/sf/nfO{ lbzflgb]{z ug]{5 .
 :yfgLo ;/sf/nfO{ lhDd]jf/ / hjfkmb]xL agfpg, vr{sf] kf/blz{tf a9fpg tyf ljQLo cg'zf;g sfod
u/L ;fj{hlgs ;|f]tsf] k|efjsf/L Joj:yfkgdf ;xof]u k'Ug]5 .
s;/L tof/L ug]]{<
dWodsfnLg vr{ ;+/rgf b]xfosf] k|lqmof adf]lhd tof/ ul/g]5 M
1. ;+ljwfg, gLltut tyf sfg"gL Joj:yf cg';f/ of]hgfsf] k[i7e"dL tof/ ug]{,
2. cfjlws÷PsLs[t ljsf; of]hgf tyf ljifo of]hgf b:tfj]hsf] cfwf/df bL3{sflng ;f]r, nIo,
p2]Zo tyf /0fgLlt tof/ ug]{,
3. j:t'l:ylt ljj/0f÷l:ylt kq, cfjlws÷PsLs[t ljsf; of]hgf, k|ult tyf ;dLIff k|ltj]bg /
cGo b:Tffj]hsf] ;dLIff / ljZn]if0f ug]{,
4. /fh:j k|If]k0f tyf ;'wf/ sfo{of]hgf k|ltj]bgaf6 /fh:jsf] k|If]k0fsf] ljj/0f k|fKt ug]{,
5. ;+efJotf cWoog, lj:t[t kl/of]hgf k|:Tffj, qmdfut tyf :yfgLo uf}/jsf cfof]hgfsf] ;"rL tyf
ljj/0f tof/ ug]{,
6. cfof]hgf a}+s, ut jif{sf] dWodsfnLg vr{ ;/+rgf, cfjlws÷PsLs[t ljsf; / /0fgLlts÷
u'?of]hgfdf pNn]lvt k|fyldstf k|fKt cfof]hgf tyf sfo{qmdsf] 8]S; cWoog ug]{,
7. ljifout zfvf / j8f ;ldltsf] sfof{noaf6 cfufdL tLg jif{df ;+rfng x'g] k|d'v cfof]hgf
tyf sfo{qmd / ;f]sf] nflu cfjZos vr{sf] ljj/0f k|fKt ug]{,
8. of]hgf dxf÷zfvfsf] ;lqmotfdf :yfgLo txsf] of]hgf tyf ah]6 th'{Dff lbUbz{gdf plNnlvt
9fFrfdf dWodsfnLg vr{ ;+/rgfsf] d:of}bf tof/ ug]{, /
9. dWodsfnLg vr{ ;+/rgfsf] d:of}bfnfO{ ljifout zfvf, ;ldlt / of]hgf tyf ah]6 th'{df
;ldltdf 5nkmn u/L sfo{kflnsf k]z ug]{ .
sxfF tof/ ug]{<
k|d'v k|zf;sLo clws[tsf] ;xhLs/0f / ljifout zfvfsf] ;xof]udf of]hgf dxfzfvf÷zfvf tyf
cfly{s k|zf;g zfvfn] tof/ u/L sfo{kflnsfdf k]z ug'{ kg]{5 .
slxn] / s;n] tof/ ug]{<
k|d'v k|zf;sLo clws[tsf] ;xhLs/0f tyf ljifout zfvf / ;ldltsf] ;xof]udf of]hgf zfvfaf6
dWodsfnLg vr{ ;+/rgfsf] d:of}bf x/]s cfly{s jif{sf] kf}if !% leq tof/L u/L kf}if d;fGtleq
sfo{kflnsfaf6 :jLs[t ug'{ kg]{5 .
9fFrf s:tf] x'g]<
dWodsfnLg vr{ ;+/rgfsf] :t/Lo -Go"gtd_ 9fFrf g]kfn ;/sf/, ;‹Lo dfldnf tyf ;fdfGo k|zf;g
dGqfno pknAw u/fPsf] 9fFrfdf tof/ ug'{ kg]{5 . pQm 9fFrf pknAw gePsf] cj:yfdf :yfgLo
txsf] of]hgf th'{df lbUbz{g -gd"gf_ df Joj:yf eP adf]lhdsf] 9fFrfdf tof/ ug{ ;lsg]5 . :yfgLo
txsf] of]hgf th'{df lbUbz{g @)&% -gd"gf_ df k|:tfljt 9fFrf cg';"rL – ! df k|:t't ul/Psf] 5 .
55
@= /fh:j tyf Joo cg'dfg / k|If]k0fsf] 9fFrf
cfo cg'dfg tyf k|If]k-f Joo cg'dfg tyf k|If]k-f

a=zL=g+ cfo cfo cfo cfo a=zL=g+ Joo Joo Joo Joo
zLif{s cg'dfg k|If]k0f k|If]k0f zLif{s cg'dfg k|If]k0f k|If]k0f
s] xf]<
of] :yfgLo ;/sf/sf] /fh:j tyf ljsf;sf] k|fyldstf, nufgL / vr{nfO{ pko'Qm ljlw adf]lhd
g]kfn ;/sf/n] tf]s]sf] cfly{s ;Í]t jf sf]8 cg';f/ cg'dfg / k|If]k0f ug]{ 9fFrf tyf cf}hf/ xf] .
o;nfO{ /fli6«o k|fs[lts >f]t tyf ljQ cfof]un] :yfgLo txdf x:tfGt/0f x'g] ljQLo ;dfgLs/0f
cg'bfg lgwf{/0fdf Ps k|d'v ;"rssf] ?kdf ;d]t lng] ul/Psf] 5 . o;af6 g]kfn ;/sf/nfO{ ljQLo
x:tfGt/0fsf] ;Ldf lgwf{/0f ug]{ cfwf/ ;d]t pknAw x'g]5 .
lsg tof/ ug]{<
/fh:j tyf Joosf] cg'dfg / k|If]k0fsf] p2]Zo b]xfocg';f/ /x]sf] 5M
 g]kfn ;/sf/n] lgwf{/0f u/]sf] PsLs[t cfly{s ;+s]t, juL{s/0f JofVof cg';f/ ufpF÷
gu/kflnsfsf] /fh:j tyf Joo cg'dfg / k|If]k0f tof/ x'g]5 .
 /fh:j / Jojsf] cg'dfg / k|If]k0f ubf{ tYofÍLo cfwf/, ljutsf] cfo tyf Joo k|j[QL,
dWodsfnLg vr{ ;+/rgf, /fh:j ;'wf/ sfo{of]hgf / cg'dfg nufotsf j}1flgs ljlw / k|lqmofsf]
cfwf/df /fh:j / vr{sf] j:t'k/s cg'dfg tyf k|If]k0f x'g]5 .
 sfg"g cg';f/ ;‹Lo tyf k|b]z cy{ dGqfnodf k]z ug'{ kg]{ cfo Joo k|If]k0fsf] ljj/0f tof/
x'g]5 .
 :yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]6 th'{Dffsf cfwf/ tof/ x'g]5 .
 :yfgLo ;/sfsf] of]hgf tyf ah]6 th'{Dff k|lqmofnfO{ k"jf{g"dfg of]Uo agfpg / Jojl:yt ?kdf
cuf8L a9fpg;d]t ;xof]u k'Ug]5 .
 :yfgLo ;/sf/ /fh:j / vr{sf] cg'dfg / k|If]k0fsf] ljlw tyf k|lqmof :ki6 x'g]5 .
s;/L tof/ ug]{<
• vr{sf] cg'dfg tyf k|If]k0f
g]kfn ;/sf/, dxfn]vf k/LIfs sfof{non] :jLs[t u/]sf] PsLs[t cfly{s ;Í]t, juL{s/0f / JofVof
cg';f/ ufpF÷gu/ sfo{kflnsfsf] sfof{non] vr{sf] cg'dfg tyf k|If]k0f ug'{ kg]{5 . vr{sf] cg'dfg
tyf k|If]k0fdf tYofÍLo cfwf/, ljutsf] vr{ j[4Lsf] k|j[QL, dWodsfnLg vr{ ;+/rgf, ;Demf}tf tyf
cg'dfg h:tf ljlwx? dWo] pko'Qm ljlwsf] k|of]u ug{ ;lsG5 .
• cfosf] cg'dfg tyf k|If]k0f
/fh:jsf] cg'dfg tyf k|If]k0f ubf{ :yfgLo txsf nflu dxfn]vf k/LIfsaf6 :jLs[t PsLs[t cfly{s
;Í]t tyf juL{s/0f JofVof cg';f/ ug'{kb{5 . ufpFkflnsf tyf gu/kflnsfn] /fhZj ;'wf/ sfo{of]hgf
56
th'{df u/]sf] cj:yfdf ;f] sfo{of]hgfn] u/]sf] k|If]k0fnfO{ cBfjlws u/L /fhZjsf] cg'dfg ug'{ kb{5.
/fhZj ;'wf/ sfo{of]hgf tof/ gePsf] cj:yfdf tYofÍ tyf ;"rgfx?sf] pknAwtfsf] cfwf/df
pko'Qm ljlwsf] k|of]u u/L /fh:jsf] cg'dfg tyf k|If]k0f ug'{ kg]{5 . /fh:jsf] cg'dfg tyf k|If]k0fdf
tYofÍLo cfwf/, ljutsf] cfo j[4Lsf] k|j[QL, dWodsflng vr{ ;+/rgf, ;Demf}tf, cg'dfg h:tf
ljlwx?sf] k|of]u ug'{ kg]{5 .
sxfF tof/ ug]{
ufpF÷gu/ sfo{kflnsfsf] sfof{nodf k|d'v k|zf;sLo clws[tsf] lgb]{zgdf of]hgf tyf cfly{s
k|zf;g zfvfn] ;+o'Qm ?kdf tof/ ug'{ kg]{5 .
k|d'v k|zf;sLo clws[t / cfly{s k|zf;g dxfzfvf÷zfvfsf] ;xof]udf ;|f]t cg'dfg tyf ah]6
;Ldf lgwf{/0f ;ldlt tyf /fh:j k/fdz{ ;ldltn] kf}ifsf] !% ut] leq tof/ u/L sfo{kflnsfdf k]z
ug'{ kg]{5 .
9fFrf tyf :j?k s:tf] x'g]<
ufpF÷gu/kflnsfsf] /fh:j tyf Joo cg'dfg tyf k|If]k0f 9fFrf g]kfn ;/sf/n] tf]s]sf] PsLs[t
cfly{s ;+s]t, juL{s/0f tyf JofVof cg';f/ x'g' kg]{5 . o;;DaGwL 9fFrf cg';"rL @ df k|:t't ul/Psf]
5.
57
#= :yfgLo ;/sf/sf] gLlt tyf sfo{qmdsf] gd"gf vfsf

cWoIf÷k|d'vn] :yfgLo ;efdf
k]z ug'{ ePsf]
gLlt tyf sfo{qmd
======== ufpF÷gu/kflnsf
============= k|b]z ======== lhNnf
===========
s] xf]<
lgjf{rgsf] bf}/fg /fhgLlts 3f]if0ffkq dfkm{t gful/s k|lt u/]sf] afrfnfO{ ah]6 tyf sfo{qmd dfkm{t
k'/f ug{ cfufdL cfly{s jif{sf] /fh:j / Joosf] cg'dfg tyf sfo{qmdnfO{ lbzflgb]{z ug]{ :yfgLo
;/sf/sf] k|ltj4tf -afrf_ kq xf] . o;nfO{ :yfgLo ;/sf/sf] ah]6 th'{dfsf] l;4fGt tyf
k|fyldstfsf] cfwf/sf] ?kdf klg lnOG5 .
lsg tof/ ug]{
:yfgLo ;/sf/sf] gLlt tyf sfo{qmd tof/Laf6 b]xfocg';f/sf] p2]Zo xfl;n x'g]5g\ M
 :yfgLo txsf] r'gfjsf] bf}/fg :yfgLo ;/sf/df ;xefuL hgk|ltlglwn] gful/s ;fd' JoQm u/]sf]
k|ltj4tf k'/f ug]{ cfwf/ tof/ x'g]5 .
 cfufdL cfly{s jif{sf] /fh:j / Joosf] cg'dfg tyf sfo{qmdnfO{ lbzflgb{]z x'g]5 .
 cfufdL cfly{s jif{sf] ah]6 ljlgof]hgsf] l;4fGt, k|fyldstf / ;Gt'lnt ljt/0fsf] vfsf tof/
x'g]5 .
s;/L tof/ ug]{<
:yfgLo ;/sf/sf] gLlt tyf sfo{qmd b]xfosf] k|lqmof cg';f/ tof/ ul/g]5M
!= :yfgLo txsf] lgjf{rgsf] bf}/fg hgtfdf k|:t't u/]sf] k|ltj4tf kq -3f]if0ff kq_ sf] ;dLIff /
ljZn]if0f ug]{,
@= g]kfn ;/sf/ tyf k|b]z ;/sf/sf] cfjlws of]hgf, bLuf] ljsf; nIo, rfn' cf=j=sf] gLlt tyf
sfo{qmd / dfu{bz{g cWoog tyf ljZn]if0f ug]{,
#= rfn' cf=j= sf] gLlt tyf sfo{qmd / ah]6sf] sfof{Gjogsf] cg'ej tyf l;sfO{sf] k|ltj]bg tof/
ug],{
$= g]kfnsf] ;+ljwfgsf] /fHosf lgb]{zs l;4fGt, gLlt tyf bfloTj Pj+ df}lns xssf] sfof{Gjog ug{
ag]sf ;+3, k|b]z / :yfgLo sfg"gaf6 l;h{gf ePsf bfloTjsf] clen]v tof/ ug]{,
%= :yfgLo ;/sf/sf] cfjlws÷PsLs[t ljsf; of]hgf, ljifout If]q /0fgLlts÷u'?of]hgfdf th'{df
ul/Psf :yfgLo gLltsf] ljj/0f tof/ ug]{,
^= sf]le8–!( nufotsf ljkb\, /fhgLlts, cfly{s, ;fdflhs, jftfj/0fLo / k|fljlwshGo kl/l:ylt
af6 l;lh{t r"gf}lt, cj;/ / k|fyldstfsf] ljj/0f tof/ ug]{, /
&= ufpF÷gu/kflnsfsf] ljsf;, ;'zf;g / ;]jf k|jfx;Fu ;DalGwt ljleGg cWoog tyf cg';Gwfg
lgisif{ / lzkmfl/;nfO{ ;dfj]z ug]{
58
sxfF tof/ ug]{<

of]hgf dxfZffvf÷zfvfsf] ;xof]u / k|d'v k|zf;sLo clws[tsf] lzkmfl/zdf ah]6 tyf sfo{qmd
th'{df ;ldltn] tof/ ug'{ kg]{5 . gLlt tyf sfo{qmd /fhgLlts b:tfj]h ePsf] x'Fbf cWoIf÷k|d'vsf]
dfu{lgb]{zgdf tof/ ug'{ kg]{ 5 .
s;n] / slxn] tof/ ug]{
ufpF÷gu/kflnsfsf] cWoIf jf k|d'vsf] dfu{bz{g / k|d'v k|zf;sLo clws[tsf] ;xhLs/0fdf of]hgf
dxfzfvf÷zfvfn] j}zfvsf] & ut] cufj} tof/ u/L cWoIf jf k|d'v dfkm{t sfo{kflnsfdf k]z ug]{ /
;efdf k|:t't u/L :jLs[t ug'{ ug'{ kg]{5 . gLlt sfo{qmd k|:t't ug{ ah]6 ;efsf] clwj]zg cfJxfg
u/L k]z, 5nkmn tyf :jLs[t ug]{ / ah]6 clwj]zg c;f/ !) ut] ;Ddsf nflu :ylut ug{]{ Joj:yf
ldnfpg ;lsg]5 .
gLlt tyf sfo{qmdsf] vfsf s:tf] x'g]<
:yfgLo ;/sf/sf] gLlt tyf sfo{qmdsf] ljifoj:t'sf] vfsf ;/sf/sf] gLlt tyf sfo{qmdsf]
;j{;fdfGotfdf cfwfl/t x'g]5 . gLlt tyf sfo{qmdsf] vfsfsf] gd"Gff cg';"rL # df k|:t't 5 .
59
$= vr{ ug]{ PsfO{ -j8f / ljifout If]q_ ah]6 l;df lgwf{/0fsf] 9fFrf
ljifo If]qut ah]6 ;Ldf lgwf{/0f j8fut ah]6 ;Ldf lgwf{/0f
dxfzfvf÷zfvf cfly{s ;fdflhs k"jf{wf/ jg / ;+:yfut j8f hg;+Vof If]qkmn k"jf{wf/ /fh:j ;xeflutf
tyf j8f ljsf; ljsf; ljsf; jftfj/0f ljsf; gDa/ cj:yf cj:yf cj:yf
s] xf]<
ufpFkflnsf jf gu/kflnsfsf] ljsf;sf] k|fyldstf tyf ljifout If]q / ef}uf]lns÷:yfgut ;Gt'ng
sfod ug]{ u/L ah]6sf] afF8kmfF6sf] Joj:yf ug]{ k|lqmof / 9fFrf xf] . o;nfO{ ah]6 ;Ldf -l;lnª_
eGg] ul/Psf] 5 . ah]6nfO{ ljifo If]qut / :yfgut ?kdf ;Gt'ng ug]{ cf}hf/sf] ?kdf o;nfO{
lnOG5 .
lsg tof/ ug]{<
j8fut tyf ljifout ah]6 ;Ldf lgwf{/0faf6 b]xfocg';f/ p2]Zo xfl;n x'g]5M
 ufpF÷gu/kflnsfsf] cg'dflgt s'n >f]tsf] ljifo If]q / ef}uf]lns ?kdf ljsf;sf] cj:yf /
k|fyldstf cg';f/ ;Gt'ng sfod x''g]5 .
 s"n cg'dflgt >f]tnfO{ clgjfo{ ?kdf ljlgof]hg ug'{ kg]{ /sd s6fO{ ljifout / j8fut ?kdf
ljlgof]hgsf] /sd lgwf{/0f x'g]5 .
 s"n ljlgof]hgof]Uo /sd ufpF÷gu/kflnsfsf] bL3{sflng ;f]r, cfjlws ljsf; tyf ljifout
u'?of]hgfsf] k|fyldstf / gLlt cg';f/ ;Gt'ng sfod x'g]5 .
 cfufdL cfly{s jif{sf] If]qut / j8fut ah]6 th'{df ug]{ cfwf/ tof/ x'g]5 .
s;/L tof/ ug]{<
cfufdL cfly{s jif{sf] nflu cg'dflgt s"n >f]tnfO{ ;j{k|yd b]xfocg';f/ 36fO{ afFsL x'g cfpg]
>f]tnfO{ ljsf;sf] :yfgut cj:yf / If]qut k|fyldstf cg';f/ ljifout / j8fut ?kdf pknAw
x'g ;Sg] ah]6sf] l;df b]xfocg';f/ tof/ ug'{ kg]{5M
• s'n cg'dflgt ah]6af6 tna eQf / sfof{no ;+rfngsf nflu cfjZos kg]{ k|zf;gLs ah]6
5'6\ofO{ ljsf; sfo{qmdsf] nflu ah]6 ;Ldf lgwf{/0f ug'{ kg]{5
• ah]6 ;Ldf lgwf{/0f ubf{ b]xfo adf]lhdsf] k|fyldstfsf] cfwf/df /sd 5'6\ofO{ afFsL /sdsf]
lx;fa lgsfNg' kb{5 .
o ufpF÷gu/kflnsf uf}/jsf cfof]hgfx?sf] nflu cfjZos /sd
o ;dk'/s cg'bfgaf6 ;+Rffng ug]{ cfof]hgfsf] nflu :jLs[t /sd
o ljz]if cg'bfgaf6 ;+rfng ug]{ cfof]hgfsf] nflu :jLs[t /sd
o ;zt{ cg'bfgsf] nflu tf]lsPsf] /sd
o lbuf] ljsf;sf nIo nufot /fli6«o÷cGt//fli6«o k|lta4tf sfof{Gjosf] nflu cfjZos
/sd
60
• dfly plNnlvt zLif{sx?sf] nflu cfjZos /sd ljlgof]hg u/]kl5 afFsL /sdaf6 ljifo If]qut
/ j8fut ah]6sf] l;dfsf] cg'kft lgwf{/0f ug'{ kb{5 . ljifo If]qut / j8fut ah]6sf] l;df
lgwf{/0f ubf{ ljifo If]qut ah]6 l;dfsf] cg'kft pNn]Vo ?kdf lgwf/0f ug]{ / j8f:t/sf ;–
;fgf tyf gful/ssf b}lgs ;d:ofnfO{ ;Daf]wg ug{ cfjZos /sdsf] nflu j8fut ah]6sf]
;Ldf lgwf{/0f ug'{ k5{ .
• pk/f]Qm cg';f/ j8fut ah]6sf] s"n c+s lgwf{/0f ePkZrft kl5 b]xfodf plNnlvt cfwf/x? /
ef/ -pbfx/0fsf] nflu_ adf]lhd k|To]s a8fsf] nflu ah]6sf] l;df lgwf{/0f ug'{ kg]{5 M
o hg;+Vof tyf If]qkmn -$) k|ltzt_
o dfgj ljsf;sf] cj:yf -@) k|ltzt_
o k"jf{wf/ ljsf;sf] cj:yf -@) k|ltzt
o /fh:j kl/rfngsf] cj:yf -!) k|ltzt_
o nfut ;xeflutfsf] cj:yf -!) k|ltzt_
• ufpF tyf gu/:t/Lo of]hgfsf] nflu cfjlws÷PsLs[t ljsf; of]hgf, If]qut u'?÷/0fgLlts
of]hgfsf] k|fyldstf cg';f/ ljifo If]qut ah]6sf] l;df lgwf{/0f ug'{ kg]{5 . ljifout If]q ah]6sf]
l;dfsf] cg'kft sfo{kflnsfn] lgwf{/0f u/] cg';f/ x'g]5 . pbfx/0fsf] nflu ufpF÷gu/kflnsfsf]
k|fyldstf cfly{s ljsf; /x]sf] 5 eg] ljifout If]q ah]6sf] cg'kft b]xfocg';f/ ug{ ;lsg]5M
o cfly{s ljsf;M #) k|ltzt
o ;fdflhs ljsf;M @% k|ltzt
o k"jf{wf/ ljsf;M #) k|ltzt
o jftfj/0f tyf ljkb Joj:yfkgM !) k|ltzt
o ;+:yfut ljsf; tyf ;'zf;gM % k|ltzt
• o; k|sf/ lgwf{/0f ul/Psf] j8fut tyf ljifout If]qsf] ah]6sf] l;df -l;lnª_ ah]6;DaGwL
dfu{bz{g / cfof]hgf k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw;Fu ;dfj]z u/L ljifout
dxfzfvf÷zfvf tyf j8f ;ldltsf] sfof{nodf pknAw u/fpg' k5{ .
sxfF ug]{<
ljifout tyf j8fut ah]6sf] l;df >f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltsf] ;lrjfno
cfly{s k|zf;g tyf of]hgf dxfzfvf÷zfvfdf tof/L u/L ;DalGwt dxfzfvf÷zfvf / j8f
sfof{nonfO{ pknAw u/fOg]5 .
slxn] / s;n] ug]{<
:yfgLo ;/sf/ ;+rfng P]g @)&$ sf] Joj:yf cg';f/ s"n >f]tsf] cg'dfg tyf vr{ ug]{ PsfO{
cg';f/ ah]6 l;df lgwf{/0f ug]{ lhDd]jf/L >f]t cg'dfg tyf ah]6 lgwf{/0f ;ldlt x'g]5 . o; k|sf/
tof/ ah]6 l;df a}zfv !) ut] leq k|d'v k|zf;sLo clws[tn] ;DalGwt ljifout dxfzfvf÷zfvf
/ j8f ;ldltsf] sfof{no -vr{ ug]{ PsfO{_ nfO{ lgwf{l/t 9fFrfdf pknAw u/fpg' kg]{5 .
9fFrf jf :j?k s:tf] x'g]<
ljifout I]fq tyf j8fut ah]6 l;df lgwf{/0fdf k|of]u ug]{ 9fFrf cg';'rL $ df pNn]v ul/Psf] 5.
61
%= ah]]6 th'{df ;DaGwL dfu{bz{gsf] 9fFrf

ah]6 th'{df ;DaGwL dfu{bz{g
………..………… ………………..
………………… …………………..
…………….……. ………………..
…………….……. ………………..
s] xf]<
ljifout dxfzfvf÷zfvf tyf j8f ;ldltnfO{ of]hgf tyf ah]6 th'{dfsf] nflu sfo{kflnsfaf6 k|bfg
ul/g] lbzflgb]{z xf] . of] dfu{bz{g cfjlws÷PsLs[t ljsf; of]hgf, ljifo If]q u'?÷/0fgLlts of]hgf,
g]kfn ;/sf/ tyf k|b]z ;/sf/af6 k|fKt dfu{bz{g, :yfgLo cfly{s cj:yf / ljsf;sf] k|fyldstfsf]
cfwf/df tof/ ug'{ kb{5 . o;n] ljifout zfvf tyf j8f ;ldltnfO{ ufpFkflnsf tyf gu/kflnsfsf]
bL3{sflng ;f]r, nIo, p2]Zo, /0fgLlts k|fyldstf / cfjZostfnfO{ ;Gt''ng u/L of]hgf tyf ah]6
th'{df ug{ lbzflgb]{z ub{5 .
lsg ug]<{
of]hgf tyf ah]6 th'{Dff;DaGwL dfu{bz{g pknAw u/fpg'sf] p2]Zo b]xfocg';f/ /x]sf] 5 M
 vr{ ug]{ PsfO{ -ljifout zfvf / j8f ;ldlt_ nfO{ cfufdL cfly{s jif{sf] of]hgf th'{df ubf{
Wofg lbg' kg]{ tyf k|fyldstf lbg' kg]{ ljifoj:t' af/] hfgsf/L k|bfg ul/g]5 .
 cfjlws÷PsLs[t ljsf; of]hgf, ljifo If]q u'?÷/0fgLlts of]hgfsf] nIo tyf p2]Zo xfl;n ug{
;xof]u ug]{ cfof]hgf tyf sfo{qmd, k|fyldstf tyf of]hgf th'{df k|lqmofnfO{ dfu{lgb]{z ug]{5 .
 cfufdL cfly{s jif{sf] of]hgf th'{dfsf] k|lqmof, k|fyldstf / 9fFrf ;d]t :ki6 x'g]5 .
s;/L tof/ ug]{<
b]xfodf plNnlvt k|lqmof adf]lhd of]hgf tyf ah]6 th{df dfu{bz{g tof/ ug'{ kg]{5 M
1. k|d'v tyf cWoIfaf6 k|:t't ug]{ gLlt tyf sfo{qmdsf] cfwf/df of]hgf tyf ah]6 th'{dfsf]
dfu{bz{g tof/ ug]{,
2. cfjlws÷PsLs[t ljsf; of]hgf, ljifo If]q u'?÷/0fgLlts of]hgfsf] nIo, p2]Zo, /0fgLlt tyf
k|fyldstf cg';f/ k|d'v cfof]hgf tyf sfo{qmdsf] ljj/0f tof/ ug]{,
3. ufpF÷gu/sf uf}/jsf cfof]hgf÷sfo{qmd ;dk'/s cg'bfg, ljz]if cg'bfg tyf ;;t{ cg'bfgaf6
;+rfng x'g] cfof]hgf tyf sfo{qmd k|:t't ug]{,
4. pknAw ePsf] cj:yfdf g]kfn ;/sf/ / k|b]z ;/sf/sf] gLlt, sfo{qmd, k|fyldstf / dfu{bz{g
cg';f/ ufpF÷gu/kflnsfsf] dfu{bz{gnfO{ ;dfof]hg ug]{,
5. j8f:t/Lo of]hgfdf k|fyldstf lbg' kg]{ ljifo If]q tyf cfof]hgfsf] Go"gtd /sd pNn]v ug]{,
6. rfn' tyf k'FhLut ah]6af6 s] s:tf of]hgf tyf sfo{qmd ;+Rffng ug]{ xf] :ki6 ug]{,
7. ljifo If]q ;d"x cg';f/ cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0f / k]z ug]{ k|lqmof / 9fFrf
k|:t't ug]{ .
62
sxfF ug]{<
k|d'v k|zf;sLo clws[tsf] ;xhLs/0fdf ljifout dxfzfvf÷zfvf;Fu k/fdz{ u/L >f]t cg'dfg tyf
ah]6 ;Ldf lgwf{/0f ;ldltsf] ;lrjfnoaf6 tof/ ug'{ kg]{5 . ;lrjfnosf] k|d'vsf] lhDd]jf/L of]hgf
dxf÷zfvfn] lgjf{xf ug'{ kg]{5 .
k|d'v÷cWoIfsf] k/fdz{, k|d'v k|zf;sLo clws[tsf] dfu{bz{g / ljifout zfvf k|d'v;Fusf] ;dGjodf
of]hgf dxfzfvf÷zfvfn] tof/ ug'{ kg]{5 . ah]6 th'{df;DaGwL dfu{bz{g a}zfv klxnf] xKtf leq
tof/ u/L ljifout dxf÷zfvf / j8f sfof{nonfO{ !) ut] leq lnlvt / cGo dfWodaf6 pknAw
u/fpg' k5{ .
of]hgf tyf ah]6 th'{Dff dfu{bz{gsf] 9fFrf s:tf] x'g]<
ah]6 th'{df dfu{bz{gdf Go"gtd ?kdf gd"Gff dfu{bz{gdf ;dfj]z x'g' kg]{5 . t/ ufpF÷
gu/kflnsfx?n] cfˆgf] ljlzi6 cj:yf cg';f/ dfu{bz{g tof/ ug{ ;Sg]5g\ . ljifout zfvf tyf
j8f ;ldltnfO{ k|bfg ug]{ ah]6 th'{df dfu{bz{gsf] gd"Gff cg';"rL % df k|:t't ul/Psf] 5 .
63
^= cfof]hgf k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw
ef/ ljlw k|fyldstf

cfof]hgf
! @ # === qmd
s] xf]<
of] :yfgLo txsf] l;ldt >f]t;fwg tyf ljsf; k|of;nfO{ k|fyldstfsf If]qdf s]lGb|t ug]{ / ljifo
If]qut ;Gt'ng sfod ug]{ j}1flgs cfwf/, ljlw / k|lqmof xf] . ;fj{hlgs :f|f]tnfO{ clwstd nfe
tyf glthf xfl;n ug]{ tkm{ kl/rfng ug]{ of]hgf th'{dfsf] cf}hf/ xf] . sfo{kflnsfaf6 tf]lsPsf]
j}1flgs cfwf/, ljlw tyf k|lqmof k|of]u u/L j8f :t/Lo / ufpF÷gu/kflnsf:t/df ljifo If]q cg';f/
cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0f ug'{ kg]{5 .
lsg ug]<{
k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw lgwf{/0f b]xfcg';f/sf] p2]Zo xfl;n x'g]5 M
 :yfgLo ;d'bfo tyf gful/ssf] rfxfgf k'/f ug{ ;fj{hlgs ;|f]t tyf ljQnfO{ clwstd nfe
xfl;n x'g] If]qdf kl/rfng ug{ ;xof]u k'Ug]5 .
 :yfgLo ;/sf/sf] ;|f]t tyf ;fwgnfO{ k|fyldstfsf] If]qdf nufgL ug{ ;lsg]5 .
 cfof]hgf tyf sfo{qmd 5gf}6 ug]{ j}1flgs cfwf/, ljlw tyf k|lqmofaf6 of]hgf 5gf}6 ;DaGwL
ljjfb sd ug{ ;xof]u k'Ug]5 .
 :yfgLo dfu tyf cfjZostf cg';f/ ljifo If]q, cfof]hgf tyf sfo{qmd 5gf}6 x'g]5 .
s;/L ug]<{
j8f:t/ / ufpF÷gu/kflnsf:t/sf] cfof]hgf tyf sfo{qmd b]xfocg';f/sf] k|lqmofaf6 k|fyldstf
lgwf{/0f ul/g]5 M
1. ljifo If]qut tyf j8f:t/Lo ah]6sf] ;Ldf lgwf{/0f u/]kZrft >f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f
;ldltn] cfof]hgf k|fyldstfsf cfwf/ tyf ljwL tof/ ug],{
2. :yfgLo ;/sf/ ;+rfng P]gdf plNnlvt k|fyldstf lgwf{/0fsf cfwf/ / bLuf] ljsf;sf] nIosf
;"rs;d]t dWo]gh/ u/L ufpFkflnsf tyf gu/kflnsfn] :yfgLo ljz]iftf / cfjZstfsf] cfwf/df
k|fyldstf lgwf{/0fsf cfwf/x? to ug]{,
3. :yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{gdf plNnlvt ljlw / k|lqmof ;d]tnfO{ cfwf/
dfgL cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0fsf] ljlw to ug]{,
4. k|fyldstf lgwf{/0fsf] ljlw to ubf{ ljifout If]q jf sfof{Gjog ug]{ PsfO{ cg';f/ Ps jf b'O{
eGbf a9L pko'Qm ljlwx?sf] k|of]u u/L cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0f ug]{,
5. h'g txsf] PsfO{ jf ljifo If]q xf] ;f]xL;Fu ;DalGwt lgjf{lrt kbflwsf/L, sd{rf/L /
;/f]sf/jfnfsf] pkl:yltdf cfof]hgf tyf sfo{qmdsf] pknAw ljj/0f cg';f/ ;xeflutfd"ns
?kdf d"NofÍg u/L k|fyldstfqmd lgwf{/0f ug]{,
64
6. k|fyldstfqmddf /x]sf cfof]hgf tyf sfo{qmdnfO{ pknAw ah]6sf] ;Ldfsf] cfwf/df 5gf}6 u/L
lgwf{l/t 9fFrfdf ;DalGwt tx jf ;ldltdf k]z ug]{ .
sxfF ug]{<
>f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltaf6 tof/ k|:tfj sfo{kflnsfsfsf] j}7saf6 :jLs[t ug'{
pko'Qm x'g]5 . ;ldltsf] ;lrjfnosf] lhDd]jf/L of]hgf dxf÷zfvfn] lgjf{xf ug'{ kg]{5 .
slxn] / s;n] ug]{<
k|fyldstf lgwf{/0fsf] cfwf/, ljlw tyf k|lqmof >f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f ;ldltn] tof/
u/L sfo{kflnsfaf6 l:js[t ug'{ kg]{5 . k|d'v k|zf;sLo clws[tn] a}zfv !) ut] leq ;a} ljifout
dxfzfvf÷zfvf / j8f ;ldltsf] sfof{no -sfof{Gjog ug]{ PsfO{_ nfO{ ah]6 l;df / dfu{bz{g;Fu}
pknAw u/fpg' kg]{5 .
k|fyldstf lgwf{/0fsf cfwf/, ljlw tyf k|lqmofut 9fFrf s:tf] x'g]<
:yfgLo ;/sf/ ;+rfng P]g tyf :yfgLo txsf] of]hgf th'{df lbUbz{gdf plNnlvt k|fyldstf
lgwf{/0fsf cfwf/, ljlw tyf k|lqmofsf ;fy} cGo ;fGble{s cfwf/, ljlw tyf k|lqmof ;d]tsf] cfwf/df
tof/ ul/Psf] cfof]hgfsf] k|fyldstf lgwf{/0f ;DaGwL 9fFrf cg';"rL ^ df pNn]v ul/Psf] 5 .
65
&= j:tL÷6f]n:t/ cfjZostf klxrfg tyf j8f ;ldltdf k]z ug]{ kmf/fd
s] pknAw 5< s] 5}g< s] x'g' k5{
ljifo If]q tyf pkIf]q
-;+efjgf_ -cfjZostf_ -sfo{qmd÷cfof]hgf_<
cfly{s ljsf;M s[lif, ko{6g, pBf]u tyf jfl0fHo,
j:tL !
;xsf/L tyf ljQLo If]q cflb
;fdflhs ljsf;M lzIff, :jf:Yo, vfg]kfgL tyf
;/;kmfO{, ;F:s[lt k|j4{g, n}l+ us ;dfgtf tyf
;fdflhs ;dfj]zLs/0f cflb .
k"jf{wf/ ljsf;M ;8s tyf k'n, l;+rfO{, ejg tyf
;x/L ljsf;, pmhf{, n3' tyf ;fgf hnljB't\,
;~rf/ cflb
jg, jftfj/0f tyf ljkb Joj:yfkgM jg tyf e"–
;+/If0f, hnfwf/ ;+/If0f, hnjfo' kl/jt{g,
kmf]xf]/d}nf Joj:yfkg, hnpTkGg k|sf]k lgoGq0f,
ljkb Joj:yfkg, jf?0foGq ;+rfng cflb .
;+:yfut ljsf;, ;'zf;g / ;]jf k|jfxM P]g sfg"g
th'{df, ;+:yfut ljsf;, ;|f]t kl/rfng, of]hgf
Joj:yfkg, ;]jf k|jfx, ;"rgf Joj:yfkg cfbL
s] pknAw 5< s] 5}g< s] x'g' k5{

j:tL @
;/;kmfO{, ;F:s[lt k|j4{g, n}l+ us ;dfgtf tyf
;~rf/ cflb
j:tL #
cfof]hgf÷sfo{qmd ljj/0f nfut cg'dfg -? xhf/df_ nfeflGjt dfu ug]{ ;d"x,
ljifo If]q :yn÷ ;d'bfosf] ufkf÷ 3/w'/L÷ 6f]n÷;d'bfo jf
gfd kl/df0f cGo hDdf hg;+Vof j:tLsf] gfd
:yfg of]ubfg gkf
cfly{s ljsf;
;fdflhs ljsf;
k"jf{Wff/ ljsf;
jg, jftfj/0f /
ljkb\ Joj:yfkg

gfd kl/df0f cGo hDdf hg;+Vof j:tLsf] gfd
:yfg of]ubfg gkf
j:tL $
cfly{s ljsf;
;fdflhs ljsf;
k"jf{Wff/ ljsf;
jg, jftfj/0f /
ljkb\ Joj:yfkg
s] xf]<
of]hgf th'{dfsf] k|:yfg ljGb'sf] ?kdf /x]sf] j:tL:t/sf] of]hgf th'{df j}7sdf j:tL÷6f]n:t/sf
;d:of tyf cfjZostf klxrfg / cfjZostf ;Daf]wg ug]{ cfof]hgf tyf sfo{qmd 5gf}6 u/L j8f
;ldltdf k]z ug]{ 9fFrf xf] .
lsg tof/ ug]{<
j:tL:t/ cfof]hgf klxrfg tyf j8f ;ldltdf k]z ug]{ kmf/fdsf] p2]Zo b]xfocg';f/ /x]sf] 5M
 ;xeflutfd"ns 5nkmn ljlw4f/f j:tL÷6f]n:t/sf] jf:tljs ;d:of÷cfjZostf klxrfg tyf
clen]v tof/ x'g]5 .
 ;d'bfo jf 6f]n÷j:tL:t/sf] cfjZostf ;Daf]wg ug]{ cfof]hgf tyf sfo{qmd 5gf}6 ug]{ j}1flgs
9fFrf jf cfwf/ pknAw x'g]5 .
 5gf}6 ePsf cfof]hgf tyf sfo{qmdsf] cfjZos ljj/0f ;lxt j8f ;ldltdf k]z ug]{ 9fFRff
pknAw x'g]5 .
s;/L tof/ ug]{<
b]xfosf] k|lqmof cg';f/ 6f]n÷j:tL txsf] cfjZostf klxrfg, cfof]hgf tyf sfo{qmd 5gf}6 / j8f
;ldltdf k]z ug]{ sfo{qmdsf] ljj/0f tof/ ul/g]5 M
!= j8f ;ldlt j}7saf6 j:tL÷6f]n:t/sf] of]hgf th{'{df j}7ssf] sfo{tflnsf tof/ u/L ;"rgf hf/L
ug]{,
@= j}7sdf dlxnf, afnaflnsf, ckfÍtf ePsf JoQmL, n}+lus cNk;+Vos / cGo nlIft ;dfj]zL
;xeflutf ;fy} :yfgLo a'4LlhjL / ;dfh;]jLsf] ;xeflutf ;'lglZrt ug]{,
#= j8f ;ldltsf] lg0f{oaf6 lgwf{/0f eP adf]lhd j8f ;ldltsf ;b:osf] ;+of]hTjdf 6f]n÷j:tL:t/sf]
a}7s cfof]hgf ug]{,
66
$= cfjZostf klxrfg;DaGwL 9fFrf cg';f/ :yfgLo ;+efjgf, ef]u]sf k|d'v ;d:of / ug'{ kg]{
sfo{x?sf] ljifout ?kdf 5'§f5'§} 5nkmn tyf l6kf]6 ug]{,
%= ;xefltufd"ns ?kdf cfjZostf ;Daf]wg ug]{ pko'Qm ljsNkx?af6 cfjZostf / dxTjsf]
cfwf/df pko'Qm cfof]hgf tyf sfo{qmd 5gf}6 ug]{, /
^= lgwf{l/t 9fFRffdf cfjZos ljj/0f tof/L u/L j8f ;ldltsf ;DalGwt ;b:o jf ;+of]hs dfkm{t
j8f ;ldltdf k]z ug]{ .
sxfF ug]{<
j8f ;ldltn] lgwf{/0f u/] cg';f/ ufpFkflnsf÷gu/kflnsfsf] k|To]s j8fdf /x]sf k|d'v j:tL÷
6f]nx?df ;dfj]zL ;xeflutf ;'lglZrt x'g] u/L j:tL÷6f]n:t/Lo of]hgf 5gf}6 ug'{ kg]{5 .
slxn] / s;n] ug]{<
j8f ;ldltsf] lg0f{o adf]lhd tf]lsPsf j8f ;ldltsf ;b:on] j:tLdf e]nf ;DkGg u/L
6f]n÷j:tL:t/sf] cfjZostf klxrfg, cfof]hgf tyf sfo{qmd 5gf}6 / j8fdf k]z ug]{ ljj/0f tof/
ug' kg]{5 . of] sfo{ j}zfv d;fGt ldq ;DkGg u/L j8f ;ldltnfO{ pknAw u/fpg' kg]{5 . o;
sfo{df j8f ;lrj tyf tf]lsPsf] sd{rf/Ln] clen]v tof/ ug{ ;xof]u ug'{ kg]{5 .
j:tL÷6f]n :t/ cfof]hgf 5gf}6 tyf ;"rLsf] 9fFrf s:tf] x'g]<
j:tL÷6f]n :t/sf] cfjZostf klxrfg tyf 5gf}6 ePsf cfof]hgf tyf sfo{qmd j8f ;ldltdf k]z
ug]{ kmf/fd cg';"rL & -s / v_ df pNn]v ul/Psf] 5 .
67
*= j8f:t/Lo cfof]hgf tyf sfo{qmd ljj/0f

j8fsf] ;Ldf cGtu{tsf k|fyldstfqmd cGt/ j8f tyf j8fsf dxTjk"0f{ cGo
cg';f/sf] cfof]hgf tyf sfo{qmdsf] ;"rL cfof]hgf tyf sfo{qmdsf] ;"rL
– ================== ======================= ============= – ================== ======================= =============
– ==================== ================= ================= – ==================== ================= =================
– ================ ======================== ============== – ================ ======================== ==============
– ====================== ====================== =========== – ====================== ====================== ===========
s] xf]<
j:tL÷6f]n:t/af6 k]z ePsf cfof]hgf tyf sfo{qmdnfO{ ljifo If]qcg';f/ lgwf{l/t cfwf/ / ljlwaf6
k|fyldstf lgwf{/0f u/L j8f:t/Lo ah]6 ;Ldf leqsf] cfof]hgf tyf sfo{qmdnfO{ sfo{kflnsfdf k]z
ug]]{ 9fFrf xf] . Ps eGbf a9L j8fnfO{ ;d]6\g] / j8f:t/Lo ah]6 ;LdfeGbf aflx/sf] dxTjk"0f{ cfof]hgf
tyf sfo{qmd o;} 9fFrf cg';f/ tof/ u/L k]z ug{ ;lsg]5 .
lsg tof/ ug]<{
o; kmf/fd jf 9fFrfsf] p2]Zo j8f ;ldltn] pknAw ah]6 ;Ldf / k|fyldstf lgwf{/0fsf cfwf/ /
ljlw adf]lhd k|fyldstf lgwf{/0f eO{ 5gf}6 ePsf j8f:t/Lo cfof]hgf tyf sfo{qmdsf] cfjZos
ljj/0f ;lxt sfo{kflnsfdf k]z ug]{ 9fFrf pknAw u/fpg' xf] .
s;/L tof/ ug]{<
j8f:t/Lo cfof]hgf tyf sfo{qmd ljj/0fsf] 9fFrf b]xfocg';f/ tof/ ug'{ kg]{5 M
!= j:tL÷6f]n j}7saf6 5gf}6 eO{ ljj/0f ;lxt k]z ePsf cfof]hgf tyf sfo{qmdnfO{ ljifo
If]qcg';f/ juL{s/0f ug]{,
@= pknAw k|fyldstf lgwf{/0fsf cfwf/ / ljlw adf]lhd ljifo If]qut ?kdf cfof]hgf tyf sfo{qmdsf]
k|fyldstf lgwf{/0f ug]{,
#= k|fKt ah]6 ;Ldf / dfu{bz{g cg';f/ j8f:t/Lo k|fyldstf qmddf /x]sf cfof]hgf tyf sfo{qmd
5gf}6 ug]{,
$= j8f:t/Lo ah]6 ;Ldf leq kg]{ / cGt/ j8f tyf j8fsf cGo dxTjk"0f{ cfof]hgf tyf sfo{qmdsf]
lgwf{l/t 9fFrfdf ljj/0f tof/ ug]{,
%= cfof]hgf tyf sfo{qmdsf] ljj/0f j:tL÷6f]n:t/af6 5gf}6 eO{ k]z ePsf ljj/0fsf] cfwf/df
tof/ ug{ ;lsg]5 . o;sf nflu j:tL÷6f]n:t/af6 tf]lsPsf] 9fFrfdf -cg';"rL &–v_ cfof]hgf
tyf sfo{qmdsf] ljj/0f k|fKt ug{ j8f ;ldltn] ;xhLs/0f ug'{ kg]{5 .
sxfF tof/ ug]{<
j8fcWoIfsf] ;+of]hsTj / j8f ;lrjsf] ;xhLs/0fdf j8f ;ldltsf] sfof{nodf ah]6 l;df cGtu{t
/ cGt/ j8f tyf j8fsf dxTjk"0f{ cfof]hgf÷sfo{qmdsf] k|fyldstfqmd cg';f/sf] ljj/0f tof/ ug'{
kg]{5 .
cfof]hgf tyf sfo{qmdsf] ljj/0f j8f ;ldltsf] lg0f{ocg';f/ j8f ;lrjn] tof/ ug'{ kg]{5 . pQm
ljj/0f h]7 !) ut] leq tof/ u/L j8f ;ldltn] ufpF÷gu/ sfo{kflnsfdf k]z ug'{ kg]{5 .
kmf/fd tyf 9fFrf s:tf] x'g]<
pknAw ah]6 ;Ldf cGtu{t /xL j8f ;ldltn] sfo{kflnsfdf k]z ug]{ cfof]hgf tyf sfo{qmdsf]
k|:Tffljt 9fFrf cg';'rL * df pNn]v u/] cg';f/ x'g]5 . ;f]xL 9fFrfdf cGt/j8f / cGo dxTjk"0f{
cfof]hgf tyf sfo{qmdsf] ;"rL tof/ ug{ ;lsg]5 .
68
(= ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmd ljj/0f
============== ===================
• ........... • ..........
sfo{qmdsf] k|fyldstfqmd cg';f/sf]

ufpF÷gu/:t/Lo cfof]hgf tyf
:yfgLo uf}/jsf cfof]hgfsf]
================
• ........... • ...........
;"rL
;"rL
• ........... • ...........
s] xf]<
ufpF÷gu/kflnsfn] 5gf}6 u/]sf :yfgLo uf}/j tyf ufpF÷gu/kflnsf :t/Lo ljifout If]qsf]
cfof]hgf tyf sfo{qmdsf] ljj/0f k|:t't ug]{ 9fFrf xf] .
lsg xf]<
ufpF÷gu/:t/Lo cfof]hgf tyf sfo{qmdsf] ljj/0f tof/Lsf] p2]Zo b]xfocg';f/ /x]sf] 5M
 :yfgLo uf}/j tyf ufpF÷gu/kflnsf :t/Lo ljifo If]qut cfof]hgf tyf sfo{qmdsf] ljj/0f
sfo{kflnsf tyf ;efdf 5nkmn / lg0f{ofy{ k]z ug{ lgwf{l/t 9fFrfdf cfof]hgf tyf sfo{qmdsf]
ljj/0f tof/ x'g]5 .
 ljifout ;ldlt, ah]6 tyf sfo{qmd th'{df ;ldlt tyf sfo{kflnsfnfO{ cfof]hgf / sfo{qmdaf/]
5nkmn tyf lg0f{o lng cfjZos ;"rgf tyf ljj/0f pknAw x''g]5 .
s;/L tof/ ug]{<
ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmdsf] ljj/0f b]xfo cg';f/ tof/ ul/g]5M
!= :yfgLo uf}/j / ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmd;Fu cfjZos ljj/0f ;DalGwt
ljifout zfvf / j8f ;ldltaf6 k|fKt ug]{,
@= ljifout zfvfaf6 k|fyldstfqmd cg';f/ k]z ePsf cfof]hgf tyf sfo{qmdsf] ljifo If]q cg';f/
juL{s/0f u/L ljj/0f tof/ ug]{,
@= :yfgLo uf}/jsf cfof]hgf tyf sfo{qmd ljj/0fsf] 5'§} ;"rL tof/ ug]{,
$= ufpF÷gu/ :t/Lo cfof]hgf tyf sfo{qmdsf nflu ljlgof]hg /sdsf] >f]t k|:tfj tof/ ug]{,
%= ljifout ;ldltx?sf] 5nkmn tyf lg0f{ocg';f/ kl/dfh{g eP ljj/0fdf kl/dfh{g ug]{, /
^= :yfgLo uf}/j / ljifout If]q ah]6 ;Ldfsf] cfwf/df cfof]hgf tyf sfo{qmd 5gf}6 tyf lgwf{l/t
9fFrfdf ljj/0f tof/ u/L 5nkmn tyf lg0f{ofy{ sfo{kflnsfdf k]z ug]{
69
sxfF tof/ ug]{<

ljifout dxfzfvf÷zfvfsf] ;xof]udf ah]6 tyf sfo{qmd th'{df ;ldltsf] ;lrjfno, of]hgf
dxfzfvf÷zfvfdf ljifout k|fyldstfqmd cg';f/sf] cfof]hgf tyf sfo{qmdsf] ljj/0f tof/ ug'{
kg]{5 .
ah]6 tyf sfo{qmd th'{df ;ldltsf] dfu{bz{g, k|d'v k|zf;sLo clws[tsf] ;xhLs/0f / ljifout
zfvf;Fusf] ;dGjodf of]hgf dxfzfvf÷zfvfn] tof/ ug{' kg]{5 . lgwf{l/t 9fFRff cg';f/sf] ljj/0f
h]7 @% ut] leq tof/L u/L sfo{kflnsfdf k]z ug'{ pko'Qm x'g]5 .
cfof]hgf tyf sfo{qmd ljj/0fsf] 9fFrf s:tf] x'g]<
ufpFkflnsf jf gu/kflnsf :tl/o of]hgf -ufpF÷gu/ uf}/jsf cfof]hgf, ax'jlif{o cfof]hgfx? / b'O{
jf ;f] eGbf a9L j8fdf kg]{ cfof]hgf tyf sfo{qmdsf]_ cg';"rL ( cg'';f/sf] 9fFrf tof/ u/L 5nkmn
tyf lg0f{ofy{ sfo{kflnsfdf k]z ug'{ kg]{5 .
70
!)= jflif{s ljsf; sfo{qmdsf] 9fFrf

aflif{s ljsf; sfo{qmd
ljifout If]q lzif{sM
ah]6sf] >f]t
cfof]hgf tyf
qm=;+ :yfg nIo ljlgof]hg cfGtl/s /fh:j ljQLo cGo hg
sfo{qmd C0f
cfo afF8kmfF6 x:tfGt/0f cg''bfg ;xeflutf
s] xf]<
of] 9fFRff sfo{kflnsf tyf ;efdf :jLs[lt nflu k]z ug]{ vr{sf] >f]t / ljlgof]hg /sd ;lxtsf]
cfof]hgf tyf sfo{qmdsf] ljifout zLif{s cg';f/sf] ljj/0f xf] .
lsg tof/ ug]{<
jflif{s ljsf; sfo{qmd;DaGwL 9fFrf tof/Lsf] p2]Zo b]xfocg';f/ x'g]5M
 ljifout If]qsf] k|fyldstfqmdsf] cfwf/df 5gf}6 ePsf cfof]hgf tyf sfo{qmddf >f]t cg';f/
ljlgof]hg ;lxtsf] clGtd ljj/0f tof/ x'g]5 .
 sfo{kflnsf tyf ;efdf k]z ug]{ ljifout zLif{s / vr{sf] >f]t cg';f/ /sd ljlgof]hgsf]
ljj/0f clGtd tof/ x'g]5 .
 sfo{qmd tyf cfof]hgfdf ljlgof]lht ah]6 / ;+rfng x'g] :yfg ;d]t cGo hfgsf/L k|fKt x'g]5.
s;/L tof/ ug]{<
cfufdL cf=j=sf] jflif{s ljsf; sfo{qmdsf] ljj/0f zLif{sut ?kdf b]xfocg';f/ tof/ ug'{ kg]{5 .
!= ah]6 zLif{s cg';f/ ah]6 ljlgof]hg ePsf pknAw ah]6 ;Ldf cGtu{tsf j8f:t/Lo / ljifo
If]qut cfof]hgf tyf sfo{qmdsf] ljj/0f tof/ ug]{,
@= ah]6 zLif{s cg';f/ ah]6 ljlgof]hg ePsf :yfgLo uf}/jsf cfof]hgf÷sfo{qmdsf] ljj/0f tof/ ug]{,
#= ljifout ;ldltaf6 k|fyldstf lgwf{/0f eO{ gcfPsf t/ ah]6 ljlgof]hg ;'lglZrt ePsf
ufpF÷gu/:t/sf dxTjk"0f{ cfof]hgfx?sf] ljj/0f tof/ ug]{,
$= vr{sf] lzif{s cg';f/ ah]6 ljlgof]hg ePsf cfof]hgf tyf sfo{qmdsf] lgwf{l/t 9fFrfdf jflif{s
ljsf; sfo{qmd tof/ ug]{, /
%= jflif{s ljsf; sfo{qmdnfO{ ljlgof]hg P]gsf] cg';"rLdf ;dfj]z ug]{
sxfF tof/ ug]{<
ah]6 tyf sfo{qmd th'{df ;ldltsf] dfu{bz{g / k|d'v k|zf;sLo clws[tsf] ;xhLs/0f ;ldltsf]
;lrjfno tyf of]hgf dxfZffvf÷zfvfdf tof/ ug'{ kg]{5 .
ufpF÷gu/kflnsfsf cWoIf÷k|d'vsf] k/fdz{ / k|d'v k|sfzsLo clws[tsf] ;xhLs/0fdf ah]6
sfo{qmd th'{df ;ldltn] tof/ ug'{ kg]{5 . jflif{s ljsf; sfo{qmd h]7 dlxgfsf] cGTo;Dddf tof/
u/L sfo{kflnsfdf k]z ug'{ kg]{5 .
jflif{s ljsf; sfo{qmdsf] 9fFrf s:tf] x'g]<
ah]6 ;'lglZrttf ;lxt ljlgof]hgsf] nflu k|:tfljt, j8f:t/Lo, ljifout, :yfgLo uf}/j, ;dk'/s
cg'bfg, ljz]if cg'bfg, ;fem]bf/L tyf cGo cfof]hgf tyf sfo{qmdnfO{ cg';"rL !) df plNnlvt
jflif{s ljsf; sfo{qmdsf] 9fFRffdf tof/ u/L :jLs[ltsf nflu sfo{kflnsf / ;efdf k]z ug'{ kg]{5 .
71
!!= cfo, Joo tyf ljQLo Joj:yf ah]6sf] 9fFrf
cfo ah]6 Joj ah]6 Joo ah]6
s] xf]<
of] P]g, lgod tyf lbUbz{g cg';f/ tof/ u/L :yfgLo sfo{kflnsf dfkm{t ;efdf ah]6 jQmJo ;fy
k]z ug{] :yfgLo ;/sf/sf] ah]6 k|:t't ug]{ 9fFrf xf] . o;df cfo, Joo / ljQLo Joj:yf ljj/0f
;dfj]z ul/Psf] x'G5 .
lsg<
cfo, Joo tyf ljQLo Joj:yf ah]6 9fFrfsf] p2]Zo b]xfocg';f/ /x]sf] 5M
 g]kfn ;/sf/n] lgwf{/0f u/]sf] PsLs[t cfly{s ;+s]t, juL{s/0f / JofVof cg';f/ cfo, Joo /
ljQLo Joj:yf ah]6 tof/ x'g]5 .
 :yfgLo ;+lrt sf]if Joj:yfkg k|0ffnL -SUTRA_ df k|lji6 u/L ;f] cg';f/ cfo, Joo / ljQLo
Joj:yf ah]6 tof/ x'g]5 .
s;/L tof/ ug]{<
cfufdL cf=j=sf] cfo, Joo tyf ljQLo Jo:yf ah]6sf] ljj/0f b]xfocg';f/ tof/ ug'{ kg]{5M
!= /fhZj tyf Joo k|If]k0fnfO{ cBfjlws ug]{,
@= cfly{s P]g, ljlgof]hg P]g / ah]6 aQmJonfO{ clGtd ?k k|bfg ug]{,
#= cfufdL cfly{s jif{sf] cfo, Joo tyf ljQLo Joj:yf ah]6sf] d:of}bf tof/ ug]{,
$= ljj/0fnfO{ SUTRA df k|lji6 u/L ;f]af6 k|fKt ljj/0f cg';f/ ah]6 tof/ ug]{,
%= SUTRA af6 k|fKt ljj/0fnfO{ lgwf{l/t cfo, Joo / ljQLo Joj:yf ah]6sf] 9fFRffdf k|:t't ug]{,
sxfF tof/ ug]{<
k|d'v k|zf;sLo clws[t / of]hgf dxfzfvf÷zfvfsf] ;xof]udf cfly{s k|zf;g tyf /fh:j zfvfaf6
tof/ u/L ah]6 tyf sfo{qmd th'{df ;ldltnfO{ pknAw u/fpg' kg]{5 .
ah]6 tyf sfo{qmd th'{df ;ldltn] cfo, Joo tyf ljQLo Joj:yf ah]6sf] clGtd d:of}bf h]7
d;fGt leq tof/ u/L k|d'v÷cWoIf dfkm{t sfo{kflnsfdf k]z ug'{ kg]{5 . o; sfo{df cfly{s k|zf;g
tyf /fh:j zfvfsf] e"ldsf dxTjk"0f{ x'g]5 .
cfo, Joo tyf ljQLo Joj:yf ah]6sf] 9fFrf s:tf] x'g]<
cfo, Joo tyf ljQLo Joj:yf ah]6 cg';"rL !! df k|:t't 9fFrfdf tof/ ug'{ kg]{5M
72
!@= ah]6 tyf sfo{qmd k'l:tsf
s] xf]<
:yfgLo ;/sf/sf] ah]6 tyf sfo{qmdsf] gLltut clen]v, cfjZos ljQLo ;|f]tsf] cfDbfgL / vr{sf]
of]hgf Pj+ ;]jfu|fxL, gful/s tyf ;/f]sf/jfnfnfO{ hfgsf/L k|bfg ug]{ ;|f]t g} ah]6 k'l:tsf xf] .
lsg tof/ ug]{<
ah]6 tyf sfo{qmd k'l:tsfaf6 b]xfosf] p2]Zo k'/f x'g]5 M
 ah]6 / sfo{qmdsf] gLltut clen]vg tof/ x'g]5 .
 jflif{s sfo{qmd ;+rfngdf dfu{bz{g k|bfg x'g]5 .
 :yfgLo ;/sf/nfO{ cfjZos ljQLo ;|f]tsf] cfDbfgL / vr{sf] of]hgf aGg]5 .
 :yfgLo ;/f]sf/jfnfsf] hfgsf/Lsf] ;|f]tsf] ?kdf pknAw x'g]5 .
s;/L tof/ ug]{<
ah]6 tyf sfo{qmd k'l:tsf b]xfocg';f/ tof/ ug'{ kg]{5M
!= of]hgf tyf ah]6 th'{df k|lqmof cGtu{tsf pknAwLx? PsLs[t ug]{,
@= l:ylt kq -k|f]kmfO{n_ cfjlws÷PsLs[t ljsf; of]hgf, ljifo If]qut u'?÷/0fgLlts of]hgf,
dWodsfnLg vr{ ;+/rgf cfbL b:Tffj]hx?af6 ;fGble{s ;"rgf / ljj/0f k|fKt ug]]{,
#= cfo, Joo / ljQLo Joj:yf ah]6 ljj/0f ;dfj]z ug]{,
$= jflif{s ljsf; sfo{qmd ;dfj]z ug]{,
%= cfjlws / jflif{s k|ult tyf ;dLIff k|ltj]bgaf6 cfjZos ljj/0f ;dfj]z ug]{, /
^= cfly{s P]g, ljlgof]hg P]g tyf jh]6 aQmJosf] ljj/0f ;dfj]z u/L ah]6 k'l:tsf tof/ ug]{ .
sxfF tof/ ug]{<
cWoIf jf k|d'vsf] dfu{bz{g / k|d'v k|zf;sLo clws[tsf] ;+of]hsTjdf sfo{kflnsf sfof{nosf]
of]hgf tyf cfly{s k|zf;g zfvfaf6 tof/ u/L j]j;fO{6 / 5kfO{ u/L ;fj{hlgs ug'{kg]{5 .
s;n] / slxn] tof/ ug]{<
k|d'v k|zf;sLo clws[tsf] dfu{bz{gdf of]hgf tyf cfly{s k|zf;g zfvfn] ;+o'Qm ?kdf tof/ ug'{
kg]{5 . ;efaf6 ah]6 tyf sfo{qmd :jLs[t ePsf] & lbg leq ah]6 k'l:tsf tof/ u/L ;Sg' kg]{5 .
tof/ ePsf] k'l:tsf sfof{Gjog tyf ;j{;fw/0fsf] hfgsf/Lsf] nflu >fj0f !% ut] leq k|sfzg
tyf k|;f/0f u/L ;fj{hlgs ug'{ kg]{5 .
ah]6 k'l:tsfsf] 9fFrf s:tf] x'g]<
:yfgLo ;/sf/sf] ah]6 k'l:tsfdf cg';"rL !@ cg';f/sf] ljj/0f ;dfj]z u/L tof/ ug'{ kg]{5 .
73
!#= PsLs[t sfof{Gjog sfo{of]hgf

sfof{Gjog of]hgf
qm=;+= lqmofsnfk lhDd]jf/L ljlw ;dotflnsf
s] xf]<
:yfgLo ;efaf6 :jLs[t jflif{s ljsf; sfo{qmd sfof{Gjgsf] nflu ljifout dxfzfvf÷zfvf, j8f
sfof{no tyf PsfO{af6 k|fKt sfo{tflnsfnfO{ PsLs/0f u/L tof/ ul/Psf] jflif{s sfo{of]hgf g}
PsLs[t sfof{Gjog sfo{of]hgf xf] .
lsg tof/ ug]{<
PsLs[t sfof{Gjog sfo{of]hgf tof/Lsf] p2]Zo b]xfocg';f/ /x]sf] 5 M
 ufpF÷gu/ sfo{kflnsfsf] ;DalGwt dxfzfvf, zfvf, j8f sfof{no tyf PsfO{af6 k|fKt
sfo{tflnsf PsLs[t u/L PsLs[t sfof{Gjog of]hgf tof/ x'g]5 .
 ufpF÷gu/ tyf j8f:t/Lo ;Dk"0f{ cfof]hgf tyf sfo{qmdnfO{ Uof06 rf6{sf] 9fFrfdf k|:t't u/L
sfof{Gjog sfo{of]hgf tof/ x'g]5 .
 :jLs[t jflif{s cfof]hgf tyf sfo{qmdsf] sfof{Gjog / cg'udg k|efjsf/L / ;xh x'g]5 .
s;/L tof/ ug]{<
jflif{s PsLs[t sfof{Gjog sfo{tflnsf b]xfocg';f/ tof/ ug'{ kg]{5 .
1. k|d'v tyf cWoIfaf6 clVtof/L k|fKt eP kl5 k|d'v k|zf;sLo clws[tn] ;DalGwt ;a} dxfzfvf,
zfvf, j8f sfof{no tyf PsfO{nfO{ lgwf{l/t 9fFrfdf & lbg leq cfof]hgf tyf sfo{qmdut ?kdf
sfof{Gjog sfo{tflnsf k]z ug{ lnlvt ;"rgf lbg],
2. ;"rgf k|fKt eP kZrft dxfzfvf÷zfvf / j8f sfof{non] cf–cfˆgf] ljifo If]qsf] lgwf{l/t
9fFrfdf sfo{qmdut lj:t[t sfo{of]hgf tof/L u/L k|d'v k|zf;sLo clws[t ;dIf k]z ug]{,
3. k|d'v k|zf;sLo clws[tn] zfvf / j8faf6 k|fKt sfo{of]hgfnfO{ PsLs[t u/L PsLs[t sfof{Gjog
sfo{of]hgf tof/ ug]{ / sfo{kflnsfdf k]z ug]{ tyf cfjZos eP kl/dfh{g u/L :jLs[t ug]{,
4. :jLs[t jflif{s PsLs[t sfof{Gjog of]hgfcg';f/ jflif{s ljsf; sfo{qmd sfof{Gjog ug{ ;a}
;DalGwt dxfzfvf÷zfvf, j8f sfof{nonfO{ lnlvt ?kdf dfu{bz{g ug]{,
5. :jLs[t PsLs[t sfof{Gjg sfo{of]hgf cg';f/ vl/b of]hgf tof/ u/L vl/b Joj:yfkg ug]{,
6. PsLs[t sfof{Gjog sfo{of]hgf sfo{kflnsfdf k]z u/]sf] !% lbgleq cg'udg tyf ;'kl/j]If0f
;ldltn] jflif{s cg'udg tyf d"NofÍg of]hgf agfO{ sfof{Gjog ug]{ .
sxfF tof/ ug]{<
sfo{kflnsf sfof{no, ljifout dxfzfvf÷zfvfsf] sfof{no, j8f sfof{nodf tof/ u/L jflif{s PsLs[t
sfof{Gjog sfo{of]hgf :jLs[t ug'{ kg]{5 .
s;n] / slxn] tof/ ug]{<
k|d'v tyf cWoIfaf6 ;efaf6 :jLs[t eP adf]lhd ah]6 vr{ ug]{ clVtof/L k|fKt u/]sf] ;fpg
;dfGt leq k|d'v k|zf;sLo clws[tn] jflif{s PsLs[t sfof{Gjog sfo{of]hgf u/L sfo{kflnsf ;dIf
k]z ug'{ kg]{5 .
PsLs[t sfof{Gjog sfo{of]hgfsf] 9fFRff s:tf] x'g]<
jflif{s PsLs[t sfof{Gjog sfo{of]hgfsf] 9fFrfsf] gd"gfdf cg';"rL !# -v_ df k|:t't ul/Psf] 5 .
74
!$= vl/b of]hgfsf] 9fFrf

vl/b u'?of]hgf aflif{s vl/b of]hgf
vl/b nfut vl/b u'?
l;=g+= vl./bsf vl/b cg'dflgt Kofs]h ;Demf}tfsf] aflif{s vl/b vl/bsf cg'dflgt vl/b
of]hgfdf cg'dfg Kofs]h of]hgfsf] ;Demf}tfsf]
ljj/0f ljlw /sd ;+Vof lsl;d klxnf] bf]>f] ==== l;=g+= k|sf/ / nfut -?= ljlw÷
plNnlvt :jLs[t ug]{ ;+Vof Kofs]h lsl;d
jif{ jif{ ljj/0f xhf/df_ k|lqmof
ldlt ldlt ;+Vof
cg'dflgt
!
jf:tljs
s] xf]<
s'g} vf; cjlwdf ;fj{hlgs lgsfo tyf cfof]hgfsf] ;du| p2]Zo xfl;n ug{ k|o'Qm x'g] ;a} ef}lts
tyf cef}lts :j?ksf ;fwgx? (Inputs) sf] k|flKt ug]{ lawL, t/Lsf, nfut / kl/df0f ;lxtsf] ;do
tflnsf vl/b of]hgf xf] . vl/b ug'{ cl3 tof/ ul/g] qmda4 ljj/0f g} vl/b of]hgf xf] . vl/b
of]hgf sfof{no÷cfof]hgfsf] vl/b sfo{tflnsf (Procurement Action Plan) xf] . o;df vl/bsf
x/]s lqmofsnfk ;do;Fu cfj4 x'G5 . vl/b of]hgfn] jflif{s sfo{qmd / ah]6nfO{ Joj:yfkg of]Uo
OsfO{ -Managerial Unit_ df kl/0ft ug]{ / cfof]hgf tyf sfo{qmdnfO{ Jojxf/df sfof{Gjog ug{
;3fp k'¥ofpFb5 . vl/b of]hgf b'O{ k|sf/sf] x'G5 M
-!_ vl/b u'? of]hgf -Master Procurement Plan_
-@_ jflif{s vl/b of]hgf -Annual Procurement Plan_
vl/b u'?of]hgfM ;fj{hlgs lgsfo jf sfof{nosf] sfo{, pknAw hgzlQm tyf IfdtfnfO{ b[li6ut u/L
lgdf{0f sfo{, dfn;fdfg, k/fdz{ tyf cGo ;]jf vl/bsf] u'?of]hgf tof/ ul/G5 . vl/b u'?of]hgf tof/
ug'{sf] d'Vo Wo]o jflif{s ljlgof]hg ubf{ vr{sf] cg'dfg ug{ ;lsof];\ tyf ljlgof]hg ug{ g5'6f];\
eGg] xf] . ;fj{hlgs lgsfon] b]xfosf] cj:yfdf vl/b u'?of]hgf agfpg' k5{M
• Ps jif{eGbf a9L cjlw;Dd ;~rfng x'g] -ax'alif{o_ of]hgf jf cfof]hgfsf] nflu vl/b ug'{kg]{ ePdf,
• jflif{s !) s/f]8 eGbf a9L /sdsf] vl/b ug'{kg]{ ePdf -cfof]hgf geO{ lgoldt vfnsf] sfof{nosf] nflu_
Ps jif{eGbf a9L cjlw ;+rfng x'g] tyf jflif{s !) s/f]8eGbf a9L /sdsf] vl/b ug'{ kg]{ of]hgf,
cfof]hgf tyf sfo{qmdsf] nflu vl/b u'?of]hgf tof/ ug'{ kb{5 . vl/b u'?of]hgf k|To]s jif{ tof/
tyf cBfjlws ug'{ kg]{5 / sfo{kflnsfaf6 :jLs[t x'g' kg]{5 .
jflif{s vl/b of]hgfM jflif{s vl/b of]hgf vl/b u'?of]hgfsf] cfwf/df tof/ ug'{ kg{]5 . jflif{s vl/b
of]hgf tof/ ubf{ vl/b u'?of]hgfdf plNnlvt cfof]hgf÷sfo{qmdx?sf] ;'?b]lv cGTo;Dd lglZrt
r/0fdf ul/g] lgdf{0f sfo{, dfn;fdfg, k/fdz{ ;]jf tyf cGo ;]jfsf] nflu ;Dk"0f{ vl/b lqmofsnfk
olsg u/L vl/b r/0f, cfjZostf / ;dofjlwnfO{ Vofndf /fvL tof/ ul/G5 . jflif{s vl/b of]hgfdf
vl/bsf k|sf/, ;Defljt Kofs]h, vl/b sf/jfxL tflnsf -:k]l;lkms];g, nfut cg'dfg, lj8÷
cf/=Pkm=lk= 8s'd]G6 nufotsf sfuhft tof/ ug]{, ;Demf}tf ug]{, sfo{ cf/De / k'/f ug]{_, vl/b
ljlw, vl/b ;Demf}tfsf] lsl;d ;dfj]z x'g' kb{5 .
cfufdL cfly{s jif{sf] jflif{s sfo{qmd tyf ah]6sf] :jLs[tL / jflif{s sfof{Gjog sfo{of]hgf tof/
u/] kZrft of]hgf, cfof]hgf tyf sfo{qmdsf] Jojl:yt ?kdf sfof{Gjogsf] nflu x/]s jif{ jflif{s
vl/b of]hgf tof/ ug'{ kb{5 . jflif{s ah]6 tyf sfo{qmd :jLs[t ePsf] jf cfly{s jif{ z'? ePsf]
Ps dlxgf leq lgwf{l/t 9fFrfdf vl/b of]hgf tof/ u/L cWoIf÷k|d'vaf6 :jLs[t ug'{ kg]{5 .
75
lsg tof/ ug]{<

vl/b of]hgf tof/Lsf] p2]Zo b]xfocg';f/ /x]sf] 5M
 jflif{s ljlgof]hg ubf{ vr{sf] cg'dfg ug{ tyf ljlgof]hg ;'lglZrt x'g]5 .
 jflif{s ah]6 tyf sfo{qmd Joj:yfkg of]Uo OsfO{df kl/0ft x'g]5 .
 jflif{s ah]6 / sfo{qmdnfO{ Jojxf/df sfof{Gjog ug{ ;3fp k'Ug]5 .
 vl/b sfo{x?sf] qmda¢ ljj/0f tof/ tyf k"j{ lgwf{/0f x'g]5 .
s;/L tof/ ug]{<
;fj{hlgs vl/b P]g, vl/b lgodfjnL / ;fj{hlgs vl/b sfof{noaf6 lgwf{l/t 9fFrfdf b]xfocg';f/
vl/b of]hgf th'{df ul/g]5 M
1. jflif{s ljsf; sfo{qmd tyf PsLs[t sfof{Gjog sfo{of]]hfsf] cWoog ljZn]if0f ug]{,
2. dxfzfvf, zfvf, PsfO{ tyf j8f sfof{noaf6 ;+rfng x'g] cfof]hgf tyf sfo{qmdsf] nflu
cfjZos kg]{ lgdf{0f sfo{, dfn;fdfg, k/fdz{ ;]jf vl/bsf] ;"rL tof/ ug]{,
3. dxfzfvf, zfvf tyf PsfO{ k|d'vn] :jLs[t ah]6 tyf sfo{qmd cg';f/ k|To]s of]hgf, cfof]hgf
tyf sfo{qmdsf] lgdf{0f sfo{, dfn;fdfg, k/fdz{ ;]jf / cGo sfo{sf] :k]l;lkms]]zg, gSzf,
l8hfOg, cf/=Pkm=lk= / cGo ljj/0f tof/ ug]{ Joj:yf ug]{
4. dxfzfvf, zfvf, PsfO{ tyf j8f sfof{non] k|d'v k|zf;sLo clws[t ;dIf k]z u/]sf] sfo{of]hgf
adf]lhd vl/b sfo{sf] ;do tflnsf lgwf{/0f ug]{,
5. ut cf=j=df vl/b u'?of]hgf tof/ ePsf] tyf ut cf=j=sf] jflif{s vl/b of]hgf tof/ ePsf]
eP ;f]sf] cWoog ljZn]if0f ug]{,
6. lgwf{l/t 9fFrfdf k|To]s of]hgf, cfof]hgf tyf sfo{qmdsf] lgdf{0f sfo{, dfn;fdfg, k/fdz{ ;]jf
tyf cGo ;]jfsf] vl/b u'?of]hgf tof/ tyf cBfjlws ug]{,
7. vl/b u'?of]hgfsf] cfwf/df cfof]hgf tyf sfo{qmdsf] sfo{tflnsf cg';f/ jflif{s vl/b of]hgf
tof/ ug]{ .
8. sxfF ug]{<
ufpF÷gu/ sfo{kflnsfsf] sfof{nodf :yfkgf ePsf] eP vl/b PsfO{af6 ;DalGwt dxfzfvf÷
zfvf÷PsfO{ k|d'v tyf j8f ;lrj;Fu ;dGjo / k/fdz{ u/L vl/b of]hgf th'{df ul/g]5 . vl/b
PsfO{ gePsf] cj:yfdf of]hgf tyf k"jf{wf/ ljsf; zfvfaf6 vl/b of]hgf tof/ ul/g]5 . vl/b
of]hgf th'{df k|lqmofdf k|d'v k|zf;sLo clws[t tyf cWoIf÷k|d'vaf6 dfu{bz{g k|fKt ul/g]5 .
pk/f]Qm cg';f/ tof/ ePsf] vl/b u'?of]hgf sfo{kflnsfaf6 / jflif{s vl/b of]hgf cWoIf÷k|d'vaf6
:jLs[t ug'{ kg]{5 .
slxn] / s;n] ug]{<
vl/b of]hgf th'{df ug]{ d'Vo lhDd]jf/L vl/b PsfO{ -u7g ePsf] eP_ x'g]5 . vl/b PsfO{ u7g
gePsf] eP ;DalGwt dxfzfvf÷zfvf÷PsfO{, cfof]hgf sfof{no, j8f sfof{noaf6 tof/ ug'{kg]{5 .
vl/b of]hgfsf] 9fFRff
vl/b u'?of]hgf / jflif{s vl/b of]hgfsf] 9fFrf qmdzM cg';"rL !$ -s_ / cg';"rL !$ -v_ df k|:t't
ul/Psf] 5 .
76
!%= cg'udg tyf d"NofÍg sfo{of]hgfsf] 9fFrf
s] xf]<
;+rflnt cfof]hgf tyf sfo{qmd :jLs[t sfo{tflnsf, ljlw / k|lqmof, l8hfOg, dfkb08, >f]t ;fwg
/ u'0f:t/ adf]lhd ;+rfng eP÷gePsf] / glthf pGd'v /x]÷g/x]sf] af/]df ;DalGwt kIfaf6 lgoldt
/ cfjlws ?kdf ;"rgf ;+sng, ljZn]if0f / k[i7kf]if0fsf nflu tof/ sfo{of]hgf cg'udg of]hgf xf].
sfof{Gjog ul/Psf of]hgf, gLlt, sfo{qmd tyf cfof]hgfx¿ xfnsf] ;dodf s]–slt ;fGble{s,
nfebfoL / k|efjsf/L 5g\ tyf o;af6 s]–s:tf pknlJw Pjd\ glthf xfl;n eP eGg] s'/fsf]
cfGtl/s / afXo d"NofÍgstf{af6 p2]Zok"0f{ / Jojl:yt tl/sfaf6 cWoog tyf n]vfhf]vfsf] nflu
tof/ sfo{of]hgf d"NofÍg of]hgf xf] .
lsg tof/ ug]{<
jflif{s gLlt, of]hgf / sfo{qmdsf] cg'udg tyf d"NofÍg sfo{of]hgf tof/Lsf] p2]Zo b]xfocg';f/
/x]sf] 5M
 cfof]hgf tyf sfo{qmdx? :jLs[t sfo{tflnsf, k|lqmof, l8hfOg, dfkb08 / lgwf{l/t >f]t ;fwg
tyf u'0f:t/ cg';f/ sfof{Gjog eP gePsf] PsLg ug{ lg/Gt/ ?kdf tYof+s ;+sng, ljZn]if0f
/ k[i7kf]if0fsf] nflu ljlw tyf k|lqmof, ;dotflnsf, lhDd]jf/L tof/ ul/g]5 .
 ;+rflnt cfof]hgf tyf sfo{qmdsf] ck]lIft tyf xfl;n pknAwLsf] t'ngf u/L glthf ;kmntf
pGd'v eP gePsf] / glthf k|fKtLdf b]lvPsf ;d:of ;dfwfgsf] Joj:yf ul/g]5 .
 cfof]hgf tyf sfo{qmdsf] cfjlws ?kdf k|ult tyf pknAwLsf] dfkg tyf ;dLIff u/L gLlt
lgdf{0f / lg0f{onfO{ k[i7kf]if0fsf] Joj:yf ;'lglZrt ul/g]5 .
 gLlt, sfg"g tyf lgb]{lzsfn] tf]s] adf]lhdsf cfof]hgf tyf sfo{qmdsf] ;fGb{lestf, k|efjsfl/tf,
ldtJolotf tyf sfof{Gjogsf] n]vfhf]vf s;/L, slxn] / s:n] ug]{ sfo{of]hgf tof/ ul/g]5 .
s;/L tof/ ug]{<
cfof]hgf tyf sfo{qmdsf] cg'udg tyf d"NofÍg sfo{of]hgf b]xfocg';f/ tof/ ul/g]5M
!= sfo{kflnsfaf6 :jLs[t k|lqmof cg';f/ cg'udg tyf d"NofÍg sfo{of]hgf th'{df ug]{,
@= cg'udg tyf ;'kl/j]If0f ;ldltn] cg'udg sfo{of]hgf agfO{ sfo{kflnsfaf6 :jLs[t u/fpg],
#= cfjZostf cg';f/ Ps eGbf a9L cg'udgsf ljlwx?sf] sfo{of]hgfdf ;dfj]z ug]{,
77
$= sfo{of]hgfsf] sfo{tflnsf / cg'udgsf ljlw cg';f/ cfof]hgf tyf sfo{qmdsf] cg'udg ug]{,
%= cg'udg tyf ;'kl/j]If0f ;ldltn] sfo{tflnsf cg';f/ cg'udg u/L k|To]s @ dlxgfdf ;f]
cg';f/sf] k|ltj]bg sfo{kflnsfsf] cg'udg ljleGg ljlwx?
a}7sdf k]z u/L 5nkmn u/fpg],
• :ynut cjnf]sg
^= k|ltj]bgsf] cfwf/df sfo{kflnsfn]
cfof]hgf sfof{Gjogdf b]lvPsf q'6Lx? • nlIft ;d"x tyf d'Vo hflgkmsf/ cGt/jftf{
;Rofpg tyf ;do / u'0f:t/ sfod ug{ • nfelGjt ju{ tyf ;/f]]sf/jfnf j}7s
;DalGwt kIf -pkef]Qmf ;ldlt, lgdf{0f • nIo / k|ultsf] lgoldt tyf cfjlws n]vfhf]vf
Joj;foL, k/fdz{bftf tyf sd{rf/L_ • ;fj{hlgs ;'g'jfO{ tyf ;fj{hlgs k/LIf0f
nfO{ cfjZos lgb]{zg lbg], • nfeflGjt ju{ gSzfÍg
&= ;f] cg';f/ ;DalGwt kIfn] sfo{of]hgf, • k|fljlws k/LIf0f cfbL
cg'udg k|ltj]bg, lg0f{o tyf lgb]{zgsf] • k|ltj]bg tof/L tyf 5nkmn
kfngf ug],{
*= :yfgLo txsf] gLlt, of]hgf, cfof]hgf tyf sfo{qmdsf] d"NofÍg 9fFrf cg';f/ d"NofÍg of]hgf
tof/ ug]{, k|efj d"NofÍg ug]{ cfof]hgfsf] ljj/0f
(= d"NofÍg of]hgfdf cfjlws, jflif{s / k|efj d"NofÍgsf] :yfgLo txsf] cfof]hgf tyf
Joj:yf ug]{, ljj/0f sfo{qmdsf] nfut
!)= d"NofÍg of]hgfdf s] s:tf gLlt, of]hgf, cfof]hgf ufpF kflnsf
gu/kflnsf
% s/f]8
!) s/f]8
tyf sfo{qmdsf] d"NofÍg ug]{, s;n], slxn] / s;/L pk÷dxfgu/kflnsf @% s/f]8
d"NofÍg ug]{ cfbLsf] Joj:yf ug]{,
!!= cfof]]hgf tyf sfo{qmd d"NofÍgsf] ljlw tyf cf}hf/, cWoog tyf ;j]{If0f ljlw, ;"rgf ;+sng
/ ljZn]if0f, k|ltj]bg tof/L, sfo{kflnsfdf k]z, lg0f{o tyf sfof{Gjogsf] Jo:yf ug]{ .
sxfF ug]{<
;~rflnt cfof]hgf tyf sfo{qmdsf] :ynut cg'udg, nfeflGjt ju{;Fu ljifo s]lGb|t 5nkmn,
;fj{hlgs ;'g'jfO{ tyf k/LIf0f, k|fljlws k/LIf0f h:Tff sfo{x? cfof]]hgf :yndf g} ;+rfng ug'{
kg]{5 . cfof]hgf sfo{qmdsf] nIo / k|ult jLrsf] t'ngf / k|ult ljj/0fsf] n]vfhf]vf sfof{nodf
ul/g]5 . lgwf{l/t dfkb08 cg';f/ cfof]hgf tyf sfo{qmd ;DkGg ePsf] @ jif{ leq :ynut ;j]{If0f
/ nfeflGjt ju{ cGt/jftf{ nufotsf ljlwåf/f k|efjsf] n]vfhf]vf u/L k|ltj]bg ;fj{hlgs ul/g]5 .
slxn] / s;n] ug]{<
;~Rfflnt cfof]hgf tyf sfo{qmd sfof{Gjog ug]{ kIfaf6 lgoldt Pj+ cg'udg tyf ;'k/Lj]If0f
;ldltaf6 cfjlws / cGTodf cg'udg u/L sfo{kflnsfdf k|ltjb]g k]z ug'{ kg]{5 . cg'udg tyf
;'kl/j]If0f ;ldltn] cg'udg sfo{sf] k|ltj]bg k|To]s @ dlxgfdf sfo{kflnsfsf] a}7sdf k]z u/L
5nkmnsf] Joj:yf ug'{ kb{5 . tf]lsPsf] /sdsf] ;Ldf leqsf cfof]hgf tyf sfo{qmdsf] ;DkGg
ePsf] @ jif{ leq t]>f] kIfaf6 ;j]{If0f u/L k|efj d"NofÍgsf] Joj:yf ug'{ kg]{5 . cfof]hgf tyf
sfo{qmdsf] k|efj d"NofÍgsf] lhDd]af/L ;DalGwt dxfzfvf÷zfvfsf] x'g]5 .
cg'udg tyf d"NofÍg sfo{of]hgfsf] 9fFRff
cg'udg tyf d"NofÍg sfo{of]hgfsf] 9fFrfsf] gd"gf cg';"rL !% df k|:t't ul/Psf] 5 .
78
cg';"rLx?
cg';'rL v08 leq

1. dWodsflng vr{ ;+/rgf
2. cfo tyf Joo cg'dfg / k|If]k0fsf] 9fFrf
3. gLlt tyf sfo{qmdsf] vfsf -gd"gf_
4. vr{ ug]{ PsfO{ut ah]6 ;Ldf lgwf{/0fsf] 9fFrf
5. of]hgf tyf ah]6 th'{dfsf] dfu{bz{g vfsf -gd"Gff_
6. cfof]hgf k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw
7. j:tL÷6f]n:t/ cfjZostf klxrfg tyf j8f ;ldltdf k]z ug]{ kmf/fd
8. j8f:t/Lo cfof]hgfsf] ljj/0f 9fFrf
9. ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmd ljj/0f
10. jflif{s ljsf; sfo{qmdsf] 9fFrf
11. cfo, Joo tyf ljQLo Joj:yf ah]6sf 9fFrf
12. gLlt, sfo{qmd tyf ah]6 k'l:tsfsf] 9fFrf
13. PsLs[t sfof{Gjog sfo{of]hgfsf] 9fFrf
14.vl/b of]hgfsf] 9fFrf
15. cg'udg tyf d"NofÍg of]hgfsf] 9fFrf
16. aflif{s ah]6 tyf sfo{qmd th'{df kfqf]
17. ;Gbe{ ;fdflu|x?
79
cg';"rLx?
cg';"rL –!M dWodsflng vr{ ;+/rgfsf] 9fFrf
!= kl/ro
!=! k[i7e"ld
!=@ ;f]r, nIo, p2]Zo tyf /0fgLlt
!=# k|d'v glthf ;"rs / nIo
!=$ qLalif{o vr{ ah]6 ljlgof]hg / k|If]k0f
!=% ljifout ljlgof]hg / k|If]k0f
@= ljifo If]qut vr{ ljj/0f
@=! k[i7e"ld
@=@ ljBdfg cj:yf
@=# ;+efjgf tyf cj;/
@=$ ;d:of / r"gflt
@=% ljifout p2]Zo tyf /0fgLlt
@=^ ljifo If]qut glthf ;"rs / nIo
cf=j= cf=j= dWodsfnLg nIo
;"rs OsfO{ @)&%÷&^ sf] @)&^÷&& sf]
pknAwL pknAwL )&&÷&* )&*÷&( )&(÷*)
@=& ljifo If]qut vr{ tyf ;|f]tsf] lqjifL{o cg'dfg

ah]6 tyf vr{ cg'dfg -?=nfvdf_ vr{sf] ;|f]t -?= nfvdf_
cfly{s jif{ ljQLo
s'n rfn' k'lF hut ;+3 k|b]z :yfgLo ;/sf/
Joj:yf
@)&&÷&*
@)&*÷&(
@)&(÷*)
hDDff
80
@=* sfo{qmd÷cfof]hgfsf] ;+lIfKt ljj/0f

sfo{qmd÷ cfof]hgfsf] cjlw nfut cg'dfg cfufdL # jif{sf]
j=p=l;=g++= p2]Zo tyf k'i6\ofO{
cfof]hgf -z'? / ;dflKt_ -nfvdf_ pknAwL ;"rs
hDdf
rfn'
k'lhut
@=( k|fyldsLs/0f, ;+s]tLs/0f tyf lqjifL{o vr{sf] cg'dfg
@)&&÷&* sf] @)&*÷&( sf] @)&(÷*) sf]
sfo{qmd÷cfof]hgf
Joo ljlgof]hg vr{ cg'dfg vr{ cg'dfg
/0ftLlts :tDe
bLuf] ljsff;sf]
k|fyldstfqmd
hnjfo' ;+s]t
n}+lus ;+s]t
nIo ;+s]t
j=p=l;=g++=
ljQLo Joj:yf
ljQLo Joj:yf
ljQLo Joj:yf
k'FhLut
k'FhLut
k'FhLut
rfn'
rfn'
rfn'
s"n
s"n
s"n
hDdf
@=!) lqjifL{o vr{sf] ;|f]t k|If]k0f
@=!! k|lt OsfO{ nfut
qm=;+= ljj/0f PsfO{ k|lt PsfO{ nfut s}lkmot
@=!@ hf]lvd kIf tyf k"jf{g"dfg

======================== ============================ ========================= ====================== ========================
======================== ============================= ========================== ======================== =======================
======================== ============================ ========================== ========================= =======================
cf=j=
81
cg';"rL –@M cfo Joosf] cg'dfg tyf k|If]k0fsf] 9fFrf

s= /fh:j tyf cg'bfg k|fKtLsf] cg'dfg tyf k|If]k0f
/fhZj cf=j= cf=j= @)==.== sf] cf=j= cf=j= cf=j=
/fh:j lzif{s @)&==.== @)&==.== sf] ;+;f]lwt @)==.== sf] @)==.== sf] @)==.== sf]
;+s]t sf] ;yfy{ cg'dfg cg'dfg k|If]k0f k|If]k0f k|If]k0f
10000 /fh:j tyf cg'bfg
11000 s/
11300 ;DkQL s/
11310 crn ;DkQLdf nfUg] s/
11313 PsLs[t ;DklQ s/ -;DklQ s/_
11314 e"dL s/÷dfnkf]t
11315 3/hUuf /lhi6«]zg b:t'/
11320 v'b ;DklQdf nfUg] rfn' s/
11321 3/ axfn s/
11322 axfn lj6f}/L s/
11400 j:t' tyf ;]jfdf cfwfl/t s/
11410 d'No clej[l4 s/
14411 afF8kmfF6 eO{ k|fKt x'g] d'=c=s/
11420 cGtMz'Ns
14421 afF8kmfF6 eO{ k|fKt x'g] cGtMz'Ns
11450
k"jf{wf/ ;]jfsf] pkof]u tyf ;jf/L
;fwgdf nfUg] s/
11451
;jf/L ;fwg s/ -6fFuf, l/S;f,
c6f] l/S;f, Ol/S;f_
11452 k'jf{wf/ ;]jfsf] pkof]udf nfUg] s/
11456 afF8kmfF6af6 k|fKt x'g] ;jf/L ;fwg s/
11470 dgf]/+hg tyf lj1fkg s/
11471 afF8kmfF6af6 k|fKt x'g] dgf]/~hg s/
11472 afF8kmfF6af6 k|fKt x'g] lj1fkg s/
11600 cGo s/
11630 s[lif tyf kz'hGo sf/f]jf/df nfUg] s/
11632
cf]v]6f]kxf/df nfUg] s/ -hl8a'6L,
sjf8L / lhjhGt' s/_
11690 cGo s/
11691 cGo s/
13000 cg'bfg
13100 låkIfLo j}b]lzs cg'bfg
13110 låkIfLo j}b]lzs rfn" cg'bfg
13120 låkIfLo j}b]lzs k'FhLut cg'bfg
13121 låkIfLo j}b]lzs k'FhLut cg'bfg
13200 ax'kIfLo j}b]lzs cg'bfg
13210 ax'kIfLo j}b]lzs rfn' cg'bfg
13211
cGt/fli6«o cGt/;/sf/L ;+:yfaf6
k|fKt rfn' cg'bfg
13212
cGt/fli6«o u}x|;/sf/L ;+:yfaf6
k|fKt rfn' cg'bfg
13220 ax'kIfLo j}b]lzs k"FhLut cg'bfg
82

13221
cGt/fli6«o cGt/;/sf/L ;+:yfaf6
k|fKt k"FhLut cg'bfg
13222
cGt/fli6«o u}/;/sf/L ;+:yfaf6
k|fKt k"FhLut cg'bfg
13230 cGo j}b]lzs rfn' cg'bfg
13240 cGo j}b]lzs k"FhLut cg'bfg
13300 cGt/;/sf/L ljQLo x:tfGt/0f
13310 cGt/;/sf/L cg'bfg
13311 ;dfgLs/0f cg'bfg
13312 z;t{ cg'bfg rfn'
13313 z;t{ cg'bfg k"FhLut
13314 ljif]z cg'bfg rfn'
13315 ljif]z cg'bfg k"FhLut
13316 ;dk'/s cg'bfg rfn'
13317 ;dk'/s cg'bfg k"FhLut
13318 cGo cg'bfg rfn' -;fdflhs ;'/Iff_
13319 cGo cg'bfg k"FhLut
13400 cGo cfGtl/s cg'bfg
13411
cGo ;+:yfut cfGtl/s cg'bfg
-;8s af]8{ g]kfn_
13412
cGo JolQmut cfGtl/s cg'bfg
-nfut ;xeflutf_
14000 cGo /fhZj
14100 ;DklQaf6 k|fKt cfo
14110 Jofh
14111 ljQLo lgsfoaf6 k|fKt Jofh
14119 cGo lgsfoaf6 k||fKt Jofh
14120 nfef+z
14129 cGo lgsfoaf6 k||fKt nfef+z
14150 ef8f tyf /f]oN6L
14151 ;/sf/L ;DkQLsf] axfnaf6 k|fKt cfo
14153 afF8kmfF6 eO{ k|fKt jg /f]oN6L
14154
afF8kmfF6 eO{ k|fKt vfgL tyf
vlgh ;DaGwL /f]oN6L
14155
afF8kmfF6 eO{ k|fKt hn;|f]t;DaGwL
/f]oN6L
14156
afF8kmfF6 eO{ k|fKt ljB'Q;DaGwL
/f]oN6L
14157
afF8kmfF6 eO{ k|fKt bxQ/ axQ/sf]
las|Laf6 k|fKt x'g] cfo
14158
afF8kmfF6 eO{ k|fKt kj{tf/f]x0f
jfktsf] /f]oN6L
14159 cGo ;|f]taf6 k|fKt /f]oN6L
14190 cGo z'Ns
14191 ko{6g z'Ns
83

14200 j:t' tyf ;]jf laqmLaf6 k|fKt /sd
14210 j:t' tyf ;]jf laqmLaf6 k|fKt /sd
14211 s[ifL pTkfbgsf] laqmLaf6 k|fKt /sd
14212 ;/sf/L ;DkQL laqmLaf6 k|fKt /sd
14213
cGo laqmLaf6 k|fKt /sd -/fhkq,
k':ts, gS;f cflb_
14216 lghL wf/f afktsf]] z'Ns
14217
vfg]kfgL, gx/ tyf s'nf] pkof]u
afktsf] z'Ns
14218 ljB't\ ;]jf z'Ns
cGo ;]jf z'Ns tyf laqmL -kfs{,
14219 PDa'n]G; cflb tyf afn'jf, df6f],
sf7 laqmL ;d]t_
14220 k|zf;lgs ;]jf z'Ns
14221 Goflos b:t'/
14224 k/LIff z'Ns
14229
cGo k|zf;lgs ;]jf z'Ns
-jf]nkq, kmf/fd laqmL_
14240 b:t'/
14241 kfls{Ë z'Ns
14242 gS;fkf; b:t'/
14243 l;kmfl/z b:t'/ -k|dfl0ft ;d]t_
14244 JolQmut 36gf btf{ b:t'/
14245 gftf k|dfl0ft b:t'/
14249 cGo b:t'/ -btf{, cg'dlt, Ohfht_
14250 cGo k|zf;lgs b:t'/
14253 Joj;fo /lhi6«]zg b:t'/
14254 /]l8of]÷Pkm=Pd= ;+rfng b:t'/
14260 cGo k|zf;lgs ;]jf z'Ns
14262 ljB't ;DaGwL b:t'/
14263
hn;|f]t ;DaGwL cGo b:t'/ -kfgL
las|L_
14265
cGo If]qsf] cfo -;fd'bfoLs jg
k}bfj/ las|Laf6_
14300 b08, hl/jfgf / hkmt
14311 Goflos b08, hl/jfgf / hkmt
14312 k|zf;lgs b08, hl/jfgf / hkmt
14313 w/f}6L ;b/:ofxf
14400 cg'bfg afx]ssf] x:tfGt/0f
14410 rfn' x:tfGt/0f
14420 k"FhLut x:tfGt/0f
14500 ljljw /fhZj
14510 rfn' bfjL tyf cGo z'Nsx?
14511 jLdf bfjL k|fKtL
84

14520 cGo /fh:j
14529 cGo /fh:j
14530 k"FhLut /fhZj
14531
;/sf/L 3/, hUuf, u'8ljn
las|Laf6 k|fKt cfo
14610 Joj;fo s/
14611 Joj;fo s/
15000 ljljw k|fKtL
15100 ljljw k|fKtL
15110 ljljw k|fKtL
15111 a]?h'
15112 lgsf;f lkmtf{
15113 cg'bfg lkmtf{
30000 ;DklQ tyf bfloTj
33000 bfloTj
33100 cfGtl/s bfloTj
33140 v'b cfGtl/s q[m0f
33141 qm[0f kq dfkm{t\ k|fKt qm[0f
33142 cGo cfGtl/s ;/sf/af6 k|fKt qm[0f
33143 cGo ;+3 ;+:yfaf6 k|fKt qm[0f
33144 clwljsif{ (overdraft)
33180 ltg'{kg]{ cGo vftfx?
33181 pwf/f] tyf cu|Ld e'QmfgL
33182 ltg'{kg]{ ljleGg cGo vftfx?
33200 jfx\o ljQLo bfloTj
33240 v'b j}}b]lzs C0f
33241 j}]b]lzs C0fsf] k|flKt
hDdf /fh:j, cg'bfg tyf bfloTj
v= Aoo cg'dfg tyf k|If]k0f
rfn' vr{ cf=j= cf=j= cf=j= @)==.== cf=j= cf=j= cf=j=

rfn' tyf k'FhLut vr{sf zLif{s @)&==.== @)&==.== sf] ;+;f]lwt @)==.== sf] @)==.== sf] @)==.== sf]
;++s]t sf] oyfy{ sf] cg'dfg cg'dfg k|If]k0f k|If]k0f k|If]k0f
20000 vr{
21000 kfl/>lds÷;'ljwf
21110 gubdf lbO{] kfl/>lds / ;'ljwf
21111 kfl/>lds sd{rf/L
21112 kfl/>lds kbflwsf/L
21120
lhG;L jf lhG;L jfkt sd{rf/LnfO{
lbOg] kfl/>lds ;'ljwf
21121 kf];fs
21122 vfBfGg
21123 cf}ifwL pkrf/ vr{
21130 sd{rf/L eQf
21131 :yfgLo eQf
85

21132 d+xuL eQf
21133 lkmN8 eQf
21134 sd{rf/Lsf] a}7s eQf
21135 sd{rf/L k|f]T;fxg tyf k'/:sf/
21136 a}b]lzs eQf
21139 cGo eQf
21140 kbflwsf/L eQf tyf cGo ;'ljwf
21141 kbflwsf/L a}7s eQf
21142 kbflwsf/L cGo ;'ljwf
21149 kbflwsf/L cGo eQf
21200 sd{rf/Lsf] ;fdflhs ;'/Iff vr{
21211 ;fdflhs ;'/Iff sf]if vr{
21212
sd{rf/Lsf] of]ubfgdf cfwfl/t
lgj[lQe/0f tyf pkfbfg sf]if vr{
21213
sd{rf/Lsf] of]ubfgdf cfwfl/t
aLdf sf]if vr{
21214 sd{rf/L sNof0f sf]if
21219 cGo ;fdflhs ;'/Iff vr{
21220 kbflwsf/L ;fdflhs ;'/Iff vr{
21221 kbflwsf/L ;fdflhs ;'/Iff sf]if vr{
21222
kbflwsf/Lsf] of]ubfgdf cfwfl/t
lgj[lQe/0f tyf pkbfg sf]if vr{
21223
kbflwsf/Lsf] of]ubfgdf cfwfl/t
ladf sf]if vr{
21224 kbflwsf/L sNof0f sf]if vr{
21229 kbflwsf/Lsf] cGo ;fdflhs ;'/Iff vr{
22000 dfn;fdg tyf ;]jfsf] pkof]u
22100 ;]jf dx;'n
22110 ;]jf dx;'n
22111 kfgL tyf lah'nL
22112 ;+rf/ dx;'n
22113 ;fj{hlgs pkof]lutfsf] ;]jf vr{
22200 k"FhLut ;DklQsf] ;+rfng / ;Def/ vr{
22210
;jf/L ;fwgsf] ;~rfng tyf
;Def/ vr{
22211 OGwg -kbflwsf/L_
22212 OGwg -sfof{no k|of]hg_
22213 ;jf/L ;fwg dd{t vr{
22214 ladf tyf gjLs/0f vr{
22220
d]lzg/L tyf cf}hf/ ;+rfng tyf
;Def/ vr{
22221
d]lzg/L tyf cf}hf/ dd{t ;def/
tyf ;~rfng vr{
86

22230
lgld{t ;fj{hlgs ;DklQsf] ;+ef/
vr{
22231
lgld{t ;fj{hlgs ;DklQsf] dd{t;+ef/
vr{
22290
cGo ;DklQx?sf] ;+rfng tyf ;Def/
vr{
22291
cGo ;DklQx?sf] ;+rfng tyf ;Def/
vr{
22300 sfof{no ;fdfg tyf ;]jfx?
22311 d;nGb tyf sfof{no ;fdu|L
22312 kz'k+IfLx?sf] cfxf/
22313 k':ts tyf ;fdu|L vr{
22314 OGwg cGo k|of]hg
22315
kqklqsf, 5kfO{ tyf ;"rgf k|sfzg
vr{
22319 cGo sfof{no ;+rfng vr{
22400 ;]]jf tyf k/fdz{ vr{
22410 k/fdz{ tyf cGo ;]jf z'Ns
22411 ;]jf / k/fdz{ vr{
22412
;'rgf k|0ffnL tyf ;km\6j]o/ ;+rfng
vr{
22413 s/f/ ;]jf z'Ns
22414 ;/;kmfO{ ;]jf z'Ns
22419 cGo ;]jf z'Ns
22500 sfo{qmd ;DaGwL vr{x?
22510 tflnd tyf ufi7L
22511 sd{rf/L tflnd vr{
22512
;Lk ljsf; tyf hgr]gf tflnd
tyf ufi7L ;DaGwL vr{
22520
pTkfbg ;fdu|L, ;]jf tyf cGo
sfo{qmd vr{
22521 pTkfbg ;fdu|L, ;]jf vr{
22522 sfo{qmd vr{
22529 ljljw sfo{qmd vr{
22600 cg'udg, d""Nof+sg / e|d0f vr{
22611 cg'udg, d""Nof+sg vr{
22612 e|d0f vr{
22613
ljlzi6 JolQm tyf k|ltlglw
d08nsf] e|d0f vr{
22619 cGo e|d0f vr{
22700 ljljw vr{
22710 ljljw vr{
22711 ljljw vr{
22720 ;ef ;~rfng vr{
87

23000 l:y/ ;DklQsf] pkef]u vr{
23100 l:y/ ;DklQ pkef]u vr{
23110 l:y/ ;DklQdf x|f; s§L
24000 Jofh, ;]jf z'Ns tyf j}+s sldzg
24100 j}b]lzs C0fsf] Jofh
24200
cfGtl/s C0fsf] Jofh, ;]]jf z'Ns
tyf j}+s sld;g
24210
cfGtl/s C0fsf] Jofh, ;]]jf z'Ns
tyf j}+s sld;g
24211 cfGtl/s C0fsf] Jofh
24212
cfGtl/s C0fsf] ;]jf z"Ns tyf
a}+s sldzg
cGo ljQLo ;+:yfsf] C0fsf] ;]jf
24213 z'Ns, sldzg tyf ;]jf z'Ns
e'QmfgL
24300
cGo txsf ;/sf/af6 k|fKt C0fsf]
Jofh, ;]jf z'Ns tyf sldzg
24310
Jofh, ;]jf z'Ns tyf sldzg
24311
Aofh
24312
;]jf z'Ns tyf sldzg
25000 ;xfotf -;A;L8L_
25100 ;fj{hlgs ;+:yfgx?nfO{ ;xfotf
25110 u}x| ljQLo ;+:yfgx?nfO{ ;xfotf
25111
u}x| ljQLo ;+:yfgx?nfO{ rfn'
;xfotf
25112
u}x| ljQLo ;+:yfgx?nfO{ k"hLFut
;xfotf
25120 ljQLo ;+:yfgx?nfO{ ;xfotf
25121 ljQLo ;+:yfgx?nfO{ rfn' ;xfotf
25122
ljQLo ;+:yfgx?nfO{ k"hLFut
;xfotf
25200 Joj;fox?nfO{ ;xfotf
25210 u}x| ljQLo Joj;fox?nfO{ ;xfotf
25211
u}x| ljQLo Joj;fox?nfO{ rfn'
;xfotf
25212
u}x| ljQLo Joj;fonfO{ k"FhLut
;xfotf
25220 ljQLo Jo;fox?nfO{ ;xfotf
25221 ljQLo Jo;fox?nfO{ rfn' ;xfotf
88

25222
ljQLo Jo;fox?nfO{ kF"hLut
;xfotf
25300 cGo ;xfotf
25310 cGo ;fdflhs ;+:yfnfO{ ;xfotf
25311 z}lIfs ;+:yfx?nfO{ ;xfotf
25312 :jf:y ;+:yfx?nfO{ ;xfotf
25313
pkef]Qmf ;ldlt tyf u}x| ;/sf/L
;+:yf ;xfotf
25314
wfld{s tyf ;f+:s[lts ;+:yf
;xfotf
25315 cGo ;+:yf ;xfotf
26000 cg'bfg
26300 cGo txsf ;/sf/x?nfO{ cg'bfg
26330 cfGtl/s cg'bfg
26332 z;t{ cg'bfg
26333 ljif]z cg'bfg
26335 cGo cg'bfg
26400 ;fdflhs ;]jf cg'bfg
26410 rfn' cg'bfg
26411
;/sf/L lgsfo, ;ldlt Pj+
af]8{x?nfO{ lgMzt{ rfn' cg'bfg
26412
;/sf/L lgsfo, ;ldlt Pj+
af]8{x?nfO{ ;Mzt{ rfn' cg'bfg
26413 cGo ;+:yfnfO{ ;Mzt{ rfn' cg'bfg
26420 k"FhLut cg'bfg
26421
;/sf/L lgsfo, ;ldlt, af]8{
k"FhLut lgMzt{ cg'bfg
26422
;/sf/L lgsfo, ;ldlt, af]8{
k"FhLut ;Mzt{ cg'bfg
26423
cGo ;+:yfnfO{ ;Mzt{ k"FhLut
cg'bfg
27000 ;fdflhs ;'/Iff
27112 cGo ;fdflhs ;'/Iff
27200 ;fdflhs ;xfotf
27211 5fqj[lQ
27212 p4f/, /fxt tyf k'g:yf{kgf vr{
27213 cf}ifwL vl/b vr{
27219 cGo ;fdflhs ;xfotf
27300
sd{rf/L ;fdflhs nfe ;DaGwL
vr{
27310 ;]jf lgj[Q ;'ljwfx?
27311 lgj[lQe/0f tyf czQm j[lQ
89

27312 pkbfg
27313 ;]jf lgj[Qsf] ;l~rt ljbf
27314 ;]jf lgj[Qsf] cf}ifwL pkrf/
27315 d[t sd{rf/Lsf] ;'ljwf tyf ;xfotf
28000 cGo vr{
28100 ;DklQ ;DaGwL vr{
28140 ef8f
28141 hUufsf] ef8f
28142 3/ ef8f
28143
;jf/L ;fwfg tyf d]l;g / cf}hf/
ef8f
28149 cGo ef8f
28200 lkmtf{ vr{
28210 lkmtf{ vr{
28211 /fh:j lkmtf{
28212 Goflos lkmtf{
28219 cGo lkmtf{
28900 e}k/L cfpg] rfn' vr{
31000 u}/ ljQLo ;DklQ÷k"FhLut vr{
31100 l:y/ ;DkQL k|flKt vr{
31110 ejg tyf ;+/rgf
31111 cfjf;Lo ejg lgdf{0f÷vl/b
31112 u}/ cfjf;Lo ejg lgdf{0f÷vl/b
31114 hUuf ljsf; sfo{
31120
;jf/L ;fwg, d]zLg/L cf}hf/,
kmlg{r/ tyf lkmSr;{
31121 ;jf/L ;fwg
31122 d]l;g/L tyf cf}hf/
31123 kmlg{r/ tyf lkmSr;{
31130 cGo k"FhLut vr{
31131 kz'wg tyf afujfgL ljsf; vr{
31132 cg';Gwfg tyf ljsf; ;DjGwL vr{
31134
sDKo"6/ ;km\\6j]/ lgdf{0f tyf vl/b
vr{
31135 k'Flhut k/fdz{ vr{
31150 ;fj{hlgs lgdf{0f
31151 ;8s tyf k'n lgdf{0f
31152 /]ndfu{ tyf xjfO{ d}bfg lgdf{0f
31153 ljB't\ ;+/rgf lgdf{0f
31154 t6aGw tyf afFwf lgdf{0f
31155 l;rfFO{ ;+/rgf lgdf{0f
31156 vfg]kfgL ;+/rgf lgdf{0f
90

31157 jg tyf jftfj/0f ;+/If0f
31158 ;/;kmfO{ ;+/rgf lgdf{0f
31159 cGo ;fj{hlgs lgdf{0f
31160 lgld{t ;+/rgfsf] ;'wf/ vr{
31161 lgld{t ejgsf] ;+/rgfTds ;'wf/ vr{
31170 k"FhLut ;'wf/ vr{
31171 k"FhLut ;'wf/ vr{ ;fj{{hlgs lgdf{0f
31200 df}Hbft ;fdfgx?
31300 ax'd"No ;fdfgx?
31400 k|fs[lts ;DklQ (Non-produce assets)
31410 hUuf k|fKtL vr{
31440 cb[io ;DklQ k|fKtL vr{
31441
s/f/, lnh tyf nfO{;]G; vl/b÷k|flKt
vr{
31500 e}k/L cfpg] k"FhLut
32000 ljQLo ;DklQ
32100 cfGtl/s ljQLo ;DklQ
32120 gub tyf a++s df}Hbft
32121 gub
32122 a}+s df}Hbft
32180 cGo k|fKtL x'g] vftfx?
32181 pwf/f] ljqmL tyf cu|Ld e'QmfgL
32182 k|fKtL of]Uo ljljw vftfx?
hDdf vr{ tyf ;DklQ
u= 3f6f /sd / k'lt{ug]{ ;|f]t

• cg'dflgt 3f6f /sd -s'n cfo – s'n Joo cg'dfg_
– rfn' cf=j= ?
– cfufdL cf=j=?
• 3f6f k"lt{ ug]{ ;|f]t
– rfn' cf=j= dfM
– cfufdL cf=j= dfM
91
cg';"rL –#M :yfgLo ;/sf/sf] gLlt tyf sfo{qmdsf] vfsf

================ ufpFkflnsf÷gu/kflnsf
gLlt tyf sfo{qmdsf] 9fFrf -gd"gfsf] nflu_
s= ;+af]wg / ;+:d/0f
• ;Daf]wg
• of]ubfg
• ;F:d/0f
• cfef/ cflb
v= ljBdfg kl/j]z
• /fhgLlts
• cfly{s
• ;fdflhs
• k|zf;gLs cflb
u= ljsf; / ;d[l4sf] nIo k|flKtsf nflu ul/Psf dxTjk"0f{ k|of;, cj;/ tyf r"gf}lt
• rflnPsf sbd tyf dxTk"0f{ k|of;x?
• ljBdfg cj;/x?
• ljBdfg r"gf}ltx?
3= gLlt tyf sfo{qmd th'{Dffsf cfwf/x?
• ;+ljwfg
• k|rlnt sfg"gL Joj:yf
• /fli6«o, k|b]z / :yfgLo gLlt, of]hgf / nIo
• cg'ej tyf l;sfO{ cflb
ª= rfn' cf=j=sf] xfn;Ddsf k|d'v pknAwLx?sf] ;+lIfKt ljj/0f
• ef}lts pknAwL
• cfly{s ;fdflhs pknAwL
• jftfj/0fLo pknAwL
• ;+:yfut pknAwL
r= cfufdL cf=j=sf k|fyldstf k|fKt k|d'v sfo{qmdx?
• cfly{s ljsf;
• ;fdflhs ljsf;
• k"jf{wf/ ljsf;
• jg tyf jftfj/0f
• ;'zf;g tyf ;+:yfut ljsf;
5= cfufdL cf=j=sf] k|d'v gLltx? -pbfx/0fsf] nflu dfq_
92
1. t/sf/L pTkfbgsf] nflu Joj;flos, s/];fjf;L, ju/ v]tL, s/f/ v]tL / sf}zL v]tLsf] nflu
gd"Gff tflnd, k|ljlw / gd"gf sfo{qmd ;+Rffng u/L k|f]T;flxt ul/g]5 .
2. cfjZostf / jf:tljs hLjg;Fu hf]8\g] / sd{ l;sfpg] hLjgkof]uL ;Lkdf cfwfl/t z}lIfs
kf7\oqmdsf] ljsf; u/L Ps ljBfnoaf6 gd"Gffsf] ?kdf z'? ug]{ / qmdzM ;a} ljBfnodf
;f] cg';f/sf] k7gkf7gsf] Joj:yf ldnfOg]5 .
3. gful/ssf] kx'Fr ;'lglZrt x'g] u/L ufpF÷gu/ If]qleq lrlsT;sLo / k|of]uzfnf ;]jf tyf
cg';GwgfTds sfo{x? ;+rfng ug{ c:ktfn, k|fylds :jf:Yo s]Gb|, :jf:Yo s]Gb|, cfwf/e"t
:jf:Yo s]Gb| :yfkgf tyf :t/f]Gglt u/L /f]syfd, lgbfg / k'gM:yf{kgf ;]jfsf] ;xh / lgoldt
agfOg]5 .
4. v]ns'b, gjk|jt{g / pBdlzntfsf] ljsf; dfkm{t o'jfx?nfO{ /rgfTds sfo{x?df kl/rfng
ul/g]5 .
5. ufpF÷gu/kflnsfsf] e"pkof]u If]q lgwf{/0f u/L j:tL ljsf; of]hgf;lxt ef}lts ljsf;
u'?of]hgf tof/ u/L cfjf; tyf j:tL ljsf;, ejg tyf ;fj{hlgs lgdf{0f nufot k"jf{wf/
ljsf; lgdf{0f sfo{ Jojl:yt / u'0f:t/Lo ?kdf ;+rfng ul/g]5 .
6. vfnL hUufdf j[Iff/f]k0f, xl/ofnL k|j{wg tyf jgsf] ;+/If0f / x}l;otdf ;'wf/ u/L hn,
hdLg tyf jftfj/0fsf] ;+/If0f / hLljsf]kfh{gsf] cj;/df a[l4 ul/g]5 .
7. ;+/If0f kf]v/L, klx/f] tyf uN5L lgoGq0f, ljsf;sf k"jf{wf/sf] ;+/If0f / gbL lgoGq0f u/L
hn, hdLg tyf hnfwf/sf] ;+/If0f / pTkfbgdf a[l4 ul/g]5 .
8. Zero Waste k|0ffnL cg';f/ ;/;kmfO{ s]Gb| dfkm{t cfw'lgs k|ljlw ckgfO{ kmf]xf]/nfO{
jx'pkof]uL h:t} Knfli6s Ans / la6'ldg agfOg]5 .
9. ljkb Joj:yfkg tyf hnjfo' pTyfgzLn of]hgf th'{df u/L ;f] cg';f/ ljkb\ k"j{ tof/L
-Preparedness_, cNkLs/0f -Mitigation_, k|ltsfo{ -Response_ / k'gM:yf{kgf -Recovery_ sf]
sfo{nfO{ Jojl:yt / k|efjsf/L agfOg]5 .
10. cfGtl/s cfosf ;|f]tx?sf] ;+efJotf cWoog, /fh:j afF8kmfF6, cGt/;sf/L x:tfGt/0f tyf
u};;sf] >f]t kl/rfngsf] nflu :yfgLo ;/f]sf/jfnf, k|b]z ;/sf/ / ;+3 ;/sf/sf lgsfo
tyf u};; / ljsf; ;fem]bf/;Fu k/fdz{, ;dGjo / ;fem]bf/L ul/g]5 .
11. :yfgLo ;/sf/sf] of]hgf Joj:yfkg k|lqmofnfO{ ;"rgf tyf tYodf cfwfl/t, ;"rgf
k|ljlwd}qL, kf/bzL{, glthfd"ns / k|efjsf/L agfOg]5 .
gf]6M dfly plNnlvt gLlt pbfx/0fsf] nflu dfq xf] . x/]s ufpF÷gu/ sfo{kflnsfn] cf–cfˆgf] ;Gbe{df
plNnlvt vfsfdf cfˆgf] Joxf]/f / ;fGbl{e{s gLlt tyf sfo{qmd tof/ ug'{ kg]{5 .
93
cg';"rL –$M vr{ ug]{ PsfO{ut ah]6 ;Ldf lgwf{/0fsf] 9fFrf

s= s"n ah]6af6 ljlgof]hg of]Uo ah]6 lgsfNg] 9fFrf
s"n cg'dflgt ah]6 M
tna eQf / sfof{no ;+rfngsf] nflu cfjZos /sd 36fpg] M
ufpF÷gu/ uf}/jsf cfof]hgfsf] nflu cfjZos /sd 36fpg] M
;dk'/s sf]ifsf] nflu cfjZos /sd 36fpg] M
;;t{ cg'bfgsf] nflu tf]lsPsf] /sd 36fpg] M
lbuf] ljsf;sf nIo nufot /fli6«o÷cGt//fli6«o k|lta4tf M
sfof{Gjosf] nflu cfjZos /sd -36fpg]_
afFsL /sd M
ufpF÷gu/ :t/Lo -ljifo If]q of]hgf_ of]hgfsf] cfjZos /sd M
j8f:t/Lo of]hgfsf] nflu cfjZos /sd M
v= ljifout If]q cg';f/ ah]6 ;Ldf lgwf{/0f 9fFrf
cfly{s ;fdflhs k"jf{wf/ jg, jftfj/0f tyf ;'zf;g tyf

dxfzfvf, zfvf, pk zfvf j8f
ljsf; ljsf; ljsf; ljkb\ Joj:yfkg ;+:yfut ljsf;
k|zf;g, of]hgf tyf cg'udg
lzIff
:jf:Yo tyf ;/;kmfO{
dlxnf, afn aflnsf / nlIft ju{
o'jf / v]ns'b
k"jf{wf/ ljsf;
jftfj/0f tyf ljkb Joj:yfkg
s[lif ljsf; tyf k|;f/
kz' ljsf; tyf k|;f/
pBf]u tyf ko{6g / ;xsf/L
gLlt tyf sfg"g
j8f ;ldltsf] sfof{no
u= j8fut cfof]hgfsf] ah]6 l;dfsf] 9fFrf
j8f hg;+Vof If]qkmn k"jf{wf/ ljsf;sf] /fh:j kl/rfngsf] nfut ;xeflutfsf] ah]6 l;df
gDa/ -*#)Ü_ -*@)Ü_ cj:yf -*@)Ü_ cj:yf -*@)Ü_ cj:yf -*!)Ü_
1
2
3
4
5
*of] k|ltzt pbfx/0fsf] nflu dfq xf] / k|ltzt :yfgLo kl/j]z cg';f/ sfo{kflnsfn] lgwf{/0f u/] cg';f/ x'g]5 .
94
cg';"rL –%M ah]6 th'{df ;DaGwL dfu{bz{gsf] vfsf

================ ufpFkflnsf÷gu/kflnsf
ah]6 th'{df;DaGwL dfu{bz{g -gd"gf_
!= k[i7e'ld
 ljsf; / of]hgf th'{dfsf] ;Dbe{
 :yfgLo txsf] of]hgf th'{df ;DaGwL ;+j}wflgs / sfg"gL Joj:yf
 dfu{bz{g tof/Lsf cfwf/ tyf canDag ul/Psf] k|lqmof
 ah]6 tyf of]hgf th'{dfsf cfwf/x?
@= sfo{qmd tyf pknAwLsf] ;+lIfKt ;dLIff
 ut cf=j=sf] k|d'v pknAwL, ;d:of, r"gf}lt tyf l;sfO{
 rfn' cf=j=sf] xfn;Ddsf] k|d'v pknAwL, ;d:of tyf r"gf}lt
#= of]hgf tyf ah]6 th'{dfsf cfwf/x?
 ;+j}wfglgs tyf sfg"gL cfwf/x?
 /fli6«o nIo, p2]Zo, /0fgLlt tyf k|fyldstfx?
 k|b]z ;/sf/sf] nIo, p2]Zo, /0fgLlt tyf k|fyldstfx?
 ufpF÷gu/kflnsfsf] bL3{sflng ;f]r, nIo, p2]Zo, /0fgLlt, k|fyldstf tyf sfo{qmdx?
 cGt/fli6«o k|ltj4tf -bLuf] ljsf; nIo, afn clwsf/, dlxnf clwsf/ ;DaGwL dxf;GwL cfbL_
 cGt/;DalGwt ljifox? -ljkb, jftfj/0f, ;'zf;g / kf/bzL{tf, n};;f; cfbL_
 g]kfn ;/sf/ tyf k|b]z ;/sf/sf] cGt/ ;/sf/L ljQLo x:tfGt/0f ;DaGwL sfo{ljlw / dfkb08
$= ah]6 ;Ldf
cfufdL cf=j= @)==÷=== sf] jflif{s ah]6 tyf sfo{qmd th'{dfsf] qmddf ======== ======
dxfzfvf÷zfvf÷PsfO{÷j8f sfof{no nfO{ ? ========= sf] jh]6 ;Ldf lgwf{/0f ul/Psf] 5 . lgwf{l/t
;Ldf dWo] rfn' vr{ tkm{ ? ======= tyf k"FhLut vr{ tkm{ ? ===== 5'6\ofO{Psf] 5 . pQm jh]6 ;Ldfsf]
ljifo If]qut afF6kmfF6 b]xfocg';f/ /x]sf] 5 .
ljifo If]q cg';f/ ah]6 ;LDff /sd
ljifout dxfzfvf, zfvf tyf
j8f sfo{no cfly{s ;fdflhs k"jf{wf/ jg, jftfj/0f tyf ;'zf;g tyf
k|zf;g, of]hgf tyf cg'udg
k"jf{wf/ ljsf;
s[lif ljsf; tyf k|;f/
kz'k+IfL ljsf; / k|;f/
pBf]u, ko{6g / /f]huf/
jftfj/0f / ljkb Joj:yfkg
lzIff tyf dfgj ;+zfwg
hg:jf:Yo tyf kf]fif0f
vfg]kfgL tyf ;/;kmfO{
dlxnf, afnaflnsf / nlIft ju{
95
ljifo If]q cg';f/ ah]6 ;LDff /sd

ljifout dxfzfvf, zfvf tyf
j8f sfo{no cfly{s ;fdflhs k"jf{wf/ jg, jftfj/0f tyf ;'zf;g tyf
o'jf, v]ns'b, snf tyf ;F:s[lt
======================= ===============
%= k|fyldstf lgwf{/0fsf cfwf/, ljlw tyf k|lqmof
 :yfgLo ;/sf/ ;+rfng P]gdf plNnlvt cfwf/x?
 :yfgLo ljz]iftf / cfjZostf adf]lhd sfo{kflnsfaf6 :jLs[t cGo cfwf/x?
 :yfgLo txsf] of]hgf tyf ah]6 th'{Dff lbUbz{g, @)&$ df plNnlvt ljlw tyf k|lqmof
 sfo{kflnsfaf6 :jLs[t k|fylstf lgwf{/0f ;DaGwL cGo ljlw tyf k|lqmof
^= ah]6 th'{df dfu{bz{g -gd"gfsf] nflu dfq_
pknAw ah]6 ;Ldf leq /xL ======================ufpF÷gu/kflnsfsf] pknAw cfjlws of]hgf÷PsLs[t
ljsf; of]hgf, ljifout If]q /0fgLlts tyf u'?of]hgf, dWosflng vr{ ;+/rgf, cfufdL jif{sf] nflu
k|:t't gLlt tyf sfo{qmdsf] cfwf/df b]xfodf plNnlvt ljifox?nfO{ dWo] gh/ u/L cfof]hgf tyf
sfo{qmdx?sf] 5gf}6, k|fyldstf lgwf{/0f tyf ah]6 cg'dfg u/L ldlt ============ leq k]z ug'{ x'g
cg'/f]w 5 M
 ;+ljwfg / k|rlnt sfg"g adflhd :yfgLo txsf] sfo{ lhDd]jf/L leq /x]sf ljifo, cfof]hgf tyf
sfo{qmd,
 cfjlws tyf ljifoIf]q /0fgLlts÷u'?of]hgfsf] ;f]r, nIo, p2]Zo, /0fgLlt tyf k|fyldstf
cg';f/sf cfof]hgf tyf sfo{qmd,
 rfn' cfly{s jif{df ;+rflnt qmdfut / cw'/f cfof]hgf tyf sfo{qmd,
 ;fgf, 6'qm] / ;+VofTds ?kdf w]/} cfof]hgf 5gf}6 gu/L pknAwLd"ns / k|ltkmnd'vL cfof]hgf
tyf sfo{qmd -cfof]hgfsf] Go"gtd nfut tf]Sg ;lsg]_
 cfof]hgf j}+s tyf dWodsflng vr{ ;+/rgf tof/ eP ;f]df ;dfj]z / gePsf] eP jftfj/0fLo
cWoog nufot ;+efJotf cWoog eO{ l8hfO{g, nfut cg'dfg ;lxt lj:t[t cWoog k|ltj]bg
tof/ ePsf cfof]hgf tyf sfo{qmd,
 clt ljkGg, l;dfGts[t Pjd\ blnt, hghftL, dlxnf, afnaflnsf, ckfËtf ePsf JolQm Ho]i7
gful/s h:tf nlIft ju{, ;d'bfo / kl/jf/nfO{ k|ToIf nfe k'Ug] cfof]hgf tyf sfo{qmd,
 jftfj/0f ;+/If0f tyf hnjfo' kl/jt{g tyf ljkb\ Joj:yfkg h:tf ljifodf k|ToIf nfe k'Ug]
cfof]hgf tyf sfo{qmd,
 pBdzLntf, pTkfbg / /f]huf/ a[l4 x'g] Pj+ ufpF÷gu/kflnsfsf] cfGtl/s cfodf a[l4df of]ubfg
ug]{ cfof]hgf tyf sfo{qmd,
 :yfgLo ;|f]t, ;fwg, ;Lk, bIftf, Ifdtf / sRrf kbfy{df cfwfl/t pBd Joj;fo l;h{gf /
ljsf; ug]{ cfof]hgf tyf sfo{qmd,
 ;fdflhs Gofo clea[4L ug]{, ;'zf;g tyf hjfkmb]lxtf clea[4L / ;]jf k|jfxdf k|efjsfl/tf
clea[l4 ug]{ sfo{qmd,
96
 s[lif, vfBfGg, kz'k+IfL tyf ko{6g pkhsf] pTkfbg, Joj;foLs/0f, ljljlws/0f / cf}Bf]uLs/0fnfO{
;xof]u k'¥ofpg] cfof]hgf tyf sfo{qmd,
 :yfgLo txsf] gLlt tyf sfg"gn] lgwf{/0f u/]sf bfloTjnfO{ ;Daf]wg ug]{ cfof]hgf tyf sfo{qmd,
 of]u, 1fg tyf ;Lk ljsf;, cWoog, vf]h, cg';Gwfg / cfljisf/;Fu ;DalGwt cfof]hgf tyf
sfo{qmd,
 e"pkof]u of]hgf / If]q, j:tL ljsf; tyf ef}lts ljsf; of]hgf th'{Dff nufot o:Tff of]hgfdf
k|:tfljt cfof]hgf tyf sfo{qmd,
 afnaflnsfnfO{ s]Gb|ljGb'df /fvL pgLx?sf] arfp, ;+/If0f, ljsf; / ;xeflutf clea[l4 ug]{
 ufpF÷gu/kflnsfsf] l:ylt kq -k|f]kmfOn_ n] nlIft u/] cg';f/sf If]q tyf ;afnnfO{ ;Daf]wg
 ufpF÷gu/kflnsfsf] ;du| tyf ;Gt'lnt ljsf;df of]ubfg k'Ug] cfof]hgf tyf sfo{qmd cflb
gf]6M dfly plNnlvt ljifox? pbfx/0fsf] nflu dfq xf] / ;DalGwt ufpF÷gu/kflnsfn] cfˆgf] ;Gbe{df
pko'Qm x'g] u/L dfubz{g tof/ Pjd\ :jLs[t u/L pknAw u/fpg' kg]{5 .
97
cg';"rL –^M k|fyldstf lgwf{/0fsf cfwf/, ljlw tyf k|lqmofut 9fFrf

s= k|fyldstf lgwf{/0fsf cfwf/
:yfgLo ;/sf/ ;+rfng P]gdf plNnlvt b]xfo adf]lhdsf cfwf/x?sf] ;j{;fdfGotfsf] cfwf/df
ufpFkflnsf tyf gu/kflnsfsf] :yfgLo cfjZostf / ljz]iftf x]/L cfof]hgf tyf sfo{qmdsf]
k|fyldstf lgwf{/sf cfwf/x? to ug'{ kg]{5 .
!= ul/aL lgjf/0fdf k|ToIf of]ubfg k'Ug]
@= pTkfbgd"ns / l56f] k|ltkmn k|fKt ug{ ;lsg]
#= cfDbfgL / /f]huf/ j[l4 ug]{
$= nfut ;xeflutf h'6\g]
%= :yfgLo ;|f]t, ;fwg / ;Lksf] k|of]u x'g]
^= ;dfj]zL ljsf;df of]ubfg k'¥ofpg]
&= bLuf] ljsf; / jftfj/0f ;+/If0f ug]{
*= :yfgLo eflifs / ;fF:s[lts ljsf; ug]{
v= k|fyldstf lgwf{/0f ug]{ ljlwx?
cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0fdf ljleGg ljlwx? rngnNtLdf /x]sf 5g\ . cEof;df
/x]sf k|d'v ljlwx? b]xfocg';f/ 5g\ M–
!= ef/ ljwL -Weightage Method_
@= hf]8f ljwL -Pairwise Ranking Method_
#= l6sf ljwL -Tika Method_
$= cfwf/ ljwL -Criteria Method_
%= d:sf] ljlw -MoSCoW Method_
pk/f]Qm ljlwx? dWo] :yfgLo txsf] of]hgf tyf ah]6 th'{Dff lbUbz{gn] j8ftx / ljifout If]qsf]
of]hgf th'{df ubf{ ef/ ljlwnfO{ k|of]u ug]{ Joj:yf u/]sf] 5 . tyfkL cfjZostf cg';f/ ;DalGwt
sfo{kflnsfaf6 :jLs[t u/L o; ljlw nufot cGo ljlwx? dWo] s'g} Ps jf ;+o'Qm ljlwx?sf] k|of]u
ug{ ;lsg]5 . k|fyldstf lgwf{/0f ug]{ ef/ ljlw nufot cGo ljlwx?sf] 9fFrf b]xfocg';f/ /x]sf] 5M
!= ef/ ljwL -Weightage Method_
:yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{gdf Joj:yf ePsf cg';f/ ef/ ljlwaf6 b]xfocg';f/
cfof]hgf tyfsf sfo{qmdsf] k|fyldstfqmd lgwf{/0f ul/g]5 .
!=! ef/ lgwf{/0f tflnsf
k|fyldstf lgwf{/0f u/L 5gf}6 ug'{ kg]{ x/]s cfof]hgf tyf sfo{qmdsf] k|To]s cfwf/x?sf] d"NofÍg
u/L k|fKt ef/sf] :sf]/nfO{ b]xfocg';f/ tflnsfdf k|:t't ul/g]5 M
k|fyldstf lgwf{/0fsf cfwf/*tyf c+sef/
qm=;+= cfof]hgfsf] gfd k|fldstfqmd**
! @ # $ % ^ & * s"n
!
@
98
#=
$=
%=
^=
!=@ k|fyldstf lgwf{/0fsf] cfwf/ / c+sef/

:yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{gdf k|fyldstf lgwf{/0fsf x/]s cfwf/sf] ef/ b]xfocg';f/
k|:t't ul/Psf] 5M
!= ul/aL lgjf/0fdf k|ToIf of]ubfg k'Ug] -@) c+s_
– k|ToIf of]ubfg k'¥ofpg] -@)_
– ck|ToIf of]ubfg k'¥ofpg] -!)_
– t6:y -%_
@= pTkfbgd"ns / l56f] k|ltkmn k|fKt ug{ ;lsg] -!% c+s_
– rfn' cf=j=df g} ;DkGg x'g] -!%_
– cfufdL cf=j=df ;DkGg x'g] -!)_
– cGo -%_
#= cfDbfgL / /f]huf/ j[l4 ug]{ -!% c+s_
– k|ToIf of]ubfg k'¥ofpg] -!%_
– ck|ToIf of]ubfg k'¥ofpg] -&=%_
– t6:y -)_
$= nfut ;xeflutf h'6\g] -!% c+s_
– %)Ü jf ;f] eGbf a9L ;xeflutf x'g] -!%_
– @)–%)Ü jf ;f] eGbf a9L ;xeflutf x'g] -!)_
– @)Ü ;Dd nfut ;xeflutf x'g] -%_
– nfut ;xeflutf gx'g] -)_
%= :yfgLo ;|f]t, ;fwg / ;Lksf] k|of]u x'g] -!) c+s_
– cfjZos kg]]{ ;|f]t ;fwg :yfgLo txdf pknAw x'g] -!)_
– cfjZos kg]{ %)Ü ;Dd ;|f]t ;fwg :yfgLo txdf pknAw x'g] -&=%_
– cGo -%_
^= ;dfj]zL ljsf;df of]ubfg k'¥ofpg] -!) c+s_
– k|ToIf of]ubfg k'¥ofpg] -!)_
– ck|ToIf of]ubfg k'¥ofpg] -%_
– t6:y -)_
&= bLuf] ljsf; / jftfj/0f ;+/If0f ug]{ -!) c+s_
– k|ToIf of]ubfg k'¥ofpg] -!)_
– ck|ToIf of]ubfg k'¥ofpg] -%_
– t6:y -)_
*= :yfgLo eflifs / ;fF:s[lts ljsf; ug]{ -% c+s_
– k|ToIf of]ubfg k'¥ofpg] -%_
99
– ck|ToIf of]ubfg k'¥ofpg] -#_

– t6:y -)_
!=# k|fyldstf lgwf{/0fsf cfwf/x?sf] d"NofÍg
k|fyldstf lgwf{/0fsf cfwf/x?sf] d"NofÍg :yfgLo txsf] of]hgf tyf ah]6 th'{df lbUbz{gdf pNn]v ePsf
;"rsx?sf] cfwf/df b]xfcg';f/ ul/g]5 M
• k|ToIf of]ubfg k'¥ofpg]M ;f]xL ;"rsnfO{ k|ToIf nfe k'Ug] -;"rs xfl;n ug{ %) k|ltzt eGbf a9L
of]ubfg lbg]_
• ck|ToIf of]ubfg k'¥ofpg]M cGo ;"rsdf k|ToIf nfe k'Ug] t/ ;f] ;"rsnfO{ of]ubfg lbg] -;"rs xfl;n
ug{ @) b]lv %) k|ltzt ;Dd of]ubfg lbg]_
• t6:yM To; ;"rsdf k|ToIf jf ck|ToIf of]ubfg glbg] jf @) k|ltzt eGbf sd of]ubfg lbg]
!=$ cfof]hgf tyf sfo{qmdsf] k|fyldstfqmd lgwf{/0f
k|fyldstf lgwf{/0f cfwfx?sf] d"NofÍg c+sef/sf] cfwf/df b]xfocg';f/ cfof]hgf tyf sfo{qmdsf]
k|fyldstfsf] qmd lgwf{/0f ug'{ kg]{5M
qm=;+= c+s ef/ k|fyldstf gDa/
! *) c+s eGbf a9L k|fKt ePdf !
@ ^) b]lv *) c+s k|fKt ePdf @
# %) b]lv ^) c+s k|fKt ePdf #
$ %) c+s eGbf sd k|fKt ePdf $
gf]6M o;/L of]hgf 5gf}6 ubf{ klxnf] k|fyldstf qmddf k/]sf cfof]hgfx? 5gf}6 ug]{ / /sd pknAw eP;Dd
k|fyldstf @, # / $ sf cfof]hgf tyf sfo{qmd :jLs[t ug{ ;lsg]5 .
@= hf]8f ljwL -Pairwise Ranking Method_
cfof]hgf tyf sfo{qmdsf] hf]8f ljlwaf6 b]xfodf plNnlvt pbfx/0f cg';f/ k|fyldstf lgwf{/0f ug{
;lsg]5 . o; ljlwdf x/]s cfof]hgf tyf sfo{qmdnfO{ csf]{ cfof]hgf tyf sfo{qmd;Fu t'ngf ubf{
h'gn] dxTj kfpF5 / ;f]xL dxTjsf] cfwf/df cfof]hgf tyf sfo{qmdsf] k|fyldstf lgwf{/0f ul/G5 .
hf]8f ljlwaf6 k|fyldstf lgwf{/0fsf] pbfx/0f b]xfosf] tflnsfdf k|:t't ul/Psf] 5 M
cfof]hgfsf] gfd /ftdf6f vfg]kfgL jly{ª ;]G6/ ljBfno ejg lbjf ;]jf s]Gb|
/ftdf6f vfg]kfgL ######## /ftdf6f vfg]kfgL /ftdf6f vfg]kfgL lbjf ;]jf s]Gb|
jly{ª ;]G6/ /ftdf6f vfg]kfgL ########### lbjf ;]jf s]Gb|
ljBfno lgdf{0f /ftdf6f vfg]kfgL jly{ª ;]G6/ ########### lbjf ;]jf s]Gb|
lbjf ;]jf s]Gb| lbjf ;]jf s]Gb| lbjf ;]jf s]Gb| ljBfno ejg ##########
hDdf :sf]/ @ ! ! #
k|fyldstfqmd bf]>f] t]>f] t]>f] klxnf]
#= l6sf ljwL -Tika Method_
o; ljlwdf x/]s cfof]hgf tyf sfo{qmddf x/]s k|fyldstfsf] cfwf/df l6sf 6fFl;G5, . h'g cfof]hgf
tyf sfo{qmddf a9L l6sf x'G5 ;f]xL cg';f/ k|fyldstfqmd lgwf{/0f ul/G5 .
100
qm=;+= cfof]hgfsf] gfd k|fyldstf lgwf{/0fsf cfwf/* tyf c+sef/ k|fldstfqmd**

!= /ftdf6f vfg]kfgL ⚫ $
⚫⚫
⚫
@= jly{ª ;]G6/ ⚫⚫ #
⚫⚫⚫
⚫⚫
#= ljBfno lgdf{0f ⚫⚫⚫⚫ @
⚫⚫⚫⚫⚫
⚫⚫⚫⚫
$= lbjf ;]jf s]Gb| ⚫⚫⚫⚫⚫ !
⚫⚫⚫⚫⚫⚫
⚫⚫⚫⚫⚫
$= cfwf/ ljwL -Criteria Method_

o; ljlw cg';f/ k|fyldstf lgwf{/0f ubf{ k|fyldstf lgwf{/0fsf w]/} cfwf/df of]ubfg k'¥ofPsf]
cfwf/df cfof]hgf tyf sfo{qmdsf] k|fyldstfqmd lgwf{/0f ul/G5 .
qm=;+= cfof]hgfsf] gfd k|fyldstf lgwf{/0fsf cfwf/ tyf c+sef/

! @ # $ % ^ & * s"n k|fyldstfqmd
!= /ftdf6f vfg]kfgL       6 klxnf]
@= jly{ª ;]G6/      5 bf]>f]
#= ljBfno lgdf{0f     4 t]>f]
$= lbjf ;]jf s]Gb|    3 rf}yf]

:yfgLo ;/sf/ ;+rfng P]gdf plNnlvt / :yfgLo ljz]iftf / cfjZstf adf]lhd sfo{kflnsfaf6 :jLs[t
eP adflhdsf k|flydstf lgwf{/0fsf cfwf/x? ;dfj]z ug]{ .
%= d:sf] ljlw -MoSCoW Method_
cfof]hgf tyf sfo{qmdsf] dxTjsf] cfwf/df ;xeflutfd"ns ?kdf s"g cj:yfdf k5{ ls6fg u/L
k|fyldstf lgwf{/0f ul/G5 . h:t}M
Must have
Mo of] gePdf ljsf;n] ult g} lng ;Sb}g .
Should have
S bL3{sfnsf nflu of] cfjZos x'G5 .
Could have
Co ePdf /fd|f] x'G5 .
Won't have
W kl5 ubf{ klg x'G5 .
101
cg';"rL –&M j:tL÷6f]n :t/ cfof]hgf 5gf}6 tyf ;"rL tof/L kmf/fd
s= j:tL÷6f]n :t/sf] cfjZostf klxrfg tyf 5gf}6 kmf/fd
s] pknAw 5< s] 5}g< s] x'g' k5{
;/;kmfO{, ;F:s[lt k|j4{g, n}+lus ;dfgtf tyf
;~rf/ cflb
v= j:tL÷6f]n:t/af6 5gf}6 eO{ j8f ;ldltdf k]z ug]]{ cfof]hgf ljj/0f kmf/fd
gfd kl/df0f cGo hDdf
:yfg of]ubfg gkf hg;+Vof j:tLsf] gfd
cfly{s ljsf;
;fdflhs ljsf;
k"jf{Wff/ ljsf;
jg, jftfj/0f /
ljkb\ Joj:yfkg
102
cg';"rL –*M j8fsf] ah]6 ;Ldf leqsf j8f:t/Lo cfof]hgf ljj/0f kmf/fd
k|:tfljt cfof]hgf÷sfo{qmdsf] ljj/0f dfu ug]{ nfeflGjt sfof{Gjog nfut tyf k|:tfljt ;|f]t
-j8f÷6f]n÷ 3/w'/L jf ljlw
gfd :yn kl/df0f k|fyldstf ;d"x÷;+:yf_ hg;+Vof ;d'bfo ufkf÷gkf cGo hDdf
cfly{s ljsf;
;fdflhs
ljsf;
k"jf{wf/
ljsf;
jftfj/0f tyf
ljkb\
Joj:yfkg
;'zf;g tyf
;]jf k|jfx
103
cg';"rL –(M ufpF÷gu/kflnsf :t/Lo cfof]hgf tyf sfo{qmd ;"rL tof/L 9fFrf
k|:tfljt cfof]hgf tyf sfo{qmdsf] ljj/0f

nfeflGjt cfjlws of]hgf
sfof{Gjog cg'dflgt
3/w'/L jf glthf / /0fgLlt
gfd :yn kl/df0f k|fyldstf ljlw nfut
hg;+Vof k'Ug] of]ubfg
cfly{s ljsf;
;fdflhs ljsf;
k"jf{wf/ ljsf;
jg, jftfj/0f /
ljkb Joj:yfkg
;+:yfut ljsf;
/ ;'zf;g
104
cg';"rL –!)M jflif{s sfo{qmdsf] 9fFRff
ljifout If]q lzif{sM

;|f]t
sfo{qmd÷ ljlgof]hg cGt/ ;/sf/L
sfof{Gjog nIo cGo
qm=;+= cfof]hgfsf] /sd ? cfGtl/s ljQLo x:tfGt/0f /fhZj hg;x
x'g] :yfg lgsfoaf6 C0f
gfd ;|f]t g]kfn k|b]z jfF8kmfF6 eflutf
cg'bfg
;/sf/ ;/sf/
gf]6M :yfgLo txjf6 ;+rfng ul/g] ;a} sfo{qmdnfO{ If]qut, ljifout cfwf/df 5'6\ofP/ k|To]s ljifo
-h:t}M s[lif, lzIff, :jf:Yo, ;8s cflb_ sf] cnu cnu ljj/0f tof/ ug'{ kb{5 .
105
cg';"rL –!!M cfo, Joo tyf ljQLo Joj:yf ah]6sf] 9fFrf

s_ /fh:j tyf cg'bfg k|flKtsf] cg'dfg
/fhZj cf=j= @)==.== cf=j= @)==.== cf=j= @)==.== sf] cf=j= @)==.==
/fh:j lzif{s
;+s]t sf] oyfy{ sf] cg'dfg ;+;f]lwt cg'dfg sf] cg'dfg
10000 /fh:j tyf cg'bfg
11000 s/
11300 ;DkQL s/
11310 crn ;DkQLdf nfUg] s/
11313 ;DklQ s/
11314 e"dL s/÷dfnkf]t
11315 3/hUuf /lhi6«]zg b:t'/
11320 v'b ;DklQdf nfUg] rfn' s/
11321 3/ axfn s/
11322 axfn lj6f}/L s/
11400 j:t' tyf ;]jfdf cfwfl/t s/
11410 d'No clej[l4 s/
14411 afF8kmfF6 eO{ k|fKt x'g] d'=c=s/
11420 cGtMz'Ns
14421 afF8kmfF6 eO{ k|fKt x'g] cGtMz'Ns
11450
k'jf{wf/ ;]jfsf] pkof]u tyf ;jf/L ;fwgdf
nfUg] s/
11451 ;jf/L ;fwg s/ -6fFuf, l/S;f, c6f] l/S;f, Ol/S;f_
11452 k'jf{wf/ ;]jfsf] pkof]udf nfUg] s/
11456 afF8kmfF6af6 k|fKt x'g] ;jf/L ;fwg s/
11470 dgf]/+hg tyf lj1fkg s/
11471 afF8kmfF6af6 k|fKt x'g] dgf]/~hg s/
11472 afF8kmfF6af6 k|fKt x'g] lj1fkg s/
11600 cGo s/
11630 s[lif tyf kz'hGo sf/f]jf/df nfUg] s/
11632
cf]v]6f]kxf/df nfUg] s/ -hl8a'6L, sjf8L /
lhjhGt' s/_
11690 cGo s/
11691 cGo s/
13000 cg'bfg
13100 låkIfLo j}b]lzs cg'bfg
13120 låkIfLo j}b]lzs k'"hLut cg'bfg
13121 l4kIfLo j}b]lzs k'"hLut cg'bfg
13200 ax'kIfLo j}b]lzs cg'bfg
13210 ax'kIfLo j}b]lzs rfn' cg'bfg
13211
cGt/fli6«o cGt/;/sf/L ;+:yfaf6 k|fKt rfn'
cg'bfg
106
/fh:j lzif{s
13212
cGt/fli6«o u}x| ;/sf/L ;+:yfaf6 k|fKt rfn'
cg'bfg
13220 ax'kIfLo j}b]lzs k"FhLut cg'bfg
13221
cGt/fli6«o cGt/;/sf/L ;+:yfaf6 k|fKt
k"FhLut cg'bfg
13222
cGt/fli6«o u}x| ;/sf/L ;+:yfaf6 k|fKt
k"FhLut cg'bfg
13300 cGt/;/sf/L ljQLo x:tfGt/0f
13310 cGt/;/sf/L cg'bfg
13311 ;dfgLs/0f cg'bfg
13312 z;t{ cg'bfg rfn'
13313 z;t{ cg'bfg k"FhLut
13314 ljif]z cg'bfg rfn'
13315 ljif]z cg'bfg k"FhLut
13316 ;dk'/s cg'bfg rfn'
13317 ;dk'/s cg'bfg k"FhLut
13318 cGo cg'bfg rfn' -;fdflhs ;'/Iff_
13319 cGo cg'bfg k"FhLut
13411
cGo ;+:yfut cfGtl/s cg'bfg -;8s af]8{
g]kfn_
13412
cGo JolQmut cfGtl/s cg'bfg -nfut
;xeflutf_
14000 cGo /fhZj
14100 ;DklQaf6 k|fKt cfo
14110 Jofh
14111 ljQLo lgsfoaf6 k|fKt Jofh
14119 cGo lgsfoaf6 k||fKt Jofh
14120 nfef+z
14129 cGo lgsfoaf6 k||fKt nfef+z
14150 ef8f tyf /f]oN6L
14151 ;/sf/L ;DkQLsf] axfnaf6 k|fKt cfo
14153 afF8kmfF6 eO{ k|fKt jg /f]oN6L
14154
afF8kmfF6 eO{ k|fKt vfgL tyf vlgh ;DaGwL
/f]oN6L
14155 afF8kmfF6 eO{ k|fKt hn;|f]t ;DaGwL /f]oN6L
14156 afF8kmfF6 eO{ k|fKt ljB'Q ;DaGwL /f]oN6L
14157
afF8kmfF6 eO{ k|fKt bxQ/ axQ/sf] las|Laf6
k|fKt x'g] cfo
107
/fh:j lzif{s
14158 afF8kmfF6 eO{ k|fKt kj{tf/f]x0f jfktsf] /f]oN6L
14159 cGo ;|f]taf6 k|fKt /f]oN6L
14190 cGo z'Ns
14191 ko{6g z'Ns
14200 a:t' tyf ;]jf lalqmaf6 k|fKt /sd
14210 a:t' tyf ;]jf lalqmaf6 k|fKt /sd
14211 s[ifL pTkfbgsf] lalqmaf6 k|fKt /sd
14212 ;/sf/L ;DkQL lalqmaf6 k|fKt /sd
14213
cGo lalqmaf6 k|fKt /sd -/fhkq, k':ts,
gS;f cflb_
14216 lghL wf/f afktsf]] z'Ns
14217 vfg]kfgL, gx/ tyf s'nf] pkof]u afktsf] z'Ns
14218 ljB't\ ;]jf z'Ns
14219
cGo ;]jf z'Ns tyf laqmL -kfs{, PDj'n]G;
cflb tyf afn'jf, df6f], sf7 laqmL ;d]t_
14220 k|zf;lgs ;]jf z'Ns
14221 Goflos b:t'/
14224 k/LIff z'Ns
14229 cGo k|zf;lgs ;]jf z'Ns -af]nkq, kmf/fd ljqmL_
14240 b:t'/
14241 kfls{Ë z'Ns
14242 gS;fkf; b:t'/
14243 l;kmfl/z b:t'/ -k|dfl0ft ;d]t_
14244 JolQmut 36gf btf{ b:t'/
14245 gftf k|dfl0ft b:t'/
14249 cGo b:t'/ -btf{, cg'dlt, Ohfht_
14250 cGo k|zf;lgs b:t'/
14253 Joj;fo /lhi6«]zg b:t'/
14254 /]l8of]÷Pkm=Pd= ;+rfng b:t'/
14260 cGo k|zf;lgs ;]jf z'Ns
14262 ljB't\ ;DaGwL b:t'/
14263 hn;|f]t ;DaGwL cGo b:t'/ -kfgL las|L_
14265 cGo If]qsf] cfo -;fd'bfoLs jg k}bfj/ las|L af6_
14311 Goflos b08, hl/jfgf / hkmt
14312 k|zf;lgs b08, hl/jfgf / hkmt
14313 w/f}6L ;b/:ofxf
14400 cg'bfg afx]ssf] x:tfGt/0f
14500 ljljw /fhZj
14510 rfn' bfjL tyf cGo z'Nsx?
14511 jLdf bfjL k|fKtL
14520 cGo /fh:j
14529 cGo /fh:j
108
/fh:j lzif{s
14530 k"FhLut /fhZj
14531 ;/sf/L 3/, hUuf, u'8ljn las|Laf6 k|fKt cfo
14610 Joj;fo s/
14611 Joj;fo s/
15000 ljljw k|fKtL
15100 ljljw k|fKtL
15110 ljljw k|fKtL
15111 a]?h'
15112 lgsf;f lkmtf{
15113 cg'bfg lkmtf{
109
-v_ Aoo cg'dfg

cf=j= cf=j= @)==.== cf=j= ;|f]t
vr{
vr{sf zLif{s @)==.== sf] sf] ;+;f]lwt @)==.== sf] cfGtl/s ljQLo x:tfGt/0f /fhZj cGo lgsfosf]
;++s]t C0f hg;xeflutf
oyfy{ cg'dfg cg'dfg ;|f]t ;+3 k|b]z jfF8kmfF8 cg'bfg
20000 vr{
21110 gubdf lbO{g] kfl/>lds / ;'ljwf
21111 kfl/>lds sd{rf/L
21112 kfl/>lds kbflwsf/L
21120
lhG;L jf lhG;L jfkt sd{rf/LnfO{ lbOg] kfl/>lds
;'ljwf
21121 kf];fs
21122 vfBfGg
21123 cf}ifwL pkrf/ vr{
21130 sd{rf/L eQf
21131 :yfgLo eQf
21132 d+xuL eQf
21133 lkmN8 eQf
21134 sd{rf/Lsf] a}7s eQf
21135 sd{rf/L k|f]T;fxg tyf k'/:sf/
21136 a}b]lzs eQf
21139 cGo eQf
21140 kbflwsf/L eQf tyf cGo ;'ljwf
21141 kbflwsf/L a}7s eQf
21142 kbflwsf/L cGo ;'ljwf
21149 kbflwsf/L cGo eQf
21211 ;fdflhs ;'/Iff sf]if vr{
21212
sd{rf/Lsf] of]ubfgdf cfwfl/t lgj[lQe/0f tyf pkfbfg
sf]if vr{
110
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
21213 sd{rf/Lsf] of]ubfgdf cfwfl/t aLdf sf]if vr{
21214 sd{rf/L sNof0f sf]if
21219 cGo ;fdflhs ;'/Iff vr{
21220 kbflwsf/L ;fdflhs ;'/Iff vr{
21221 kbflwsf/L ;fdflhs ;'/Iff sf]if vr{
21222
kbflwsf/Lsf] of]ubfgdf cfwfl/t lgj[lQe/0f tyf
pkbfg sf]if vr{
21223 kbflwsf/Lsf] of]ubfgdf cfwfl/t ladf sf]if vr{
21224 kbflwsf/L sNof0f sf]if vr{
21229 kbflwsf/Lsf] cGo ;fdflhs ;'/Iff vr{
22000 dfn;fdg tyf ;]jfsf] pkof]u
22100 ;]jf dx;'n
22110 ;]jf dx;'n
22111 kfgL tyf lah'nL
22112 ;+rf/ dx;'n
22113 ;fj{hlgs pkof]lutfsf] ;]jf vr{
22200 k"FhLut ;DklQsf] ;+rfng / ;Def/ vr{
22210 ;jf/L ;fwgsf] ;~rfng tyf ;Def/ vr{
22211 OGwg -kbflwsf/L_
22212 OGwg -sfof{no k|of]hg_
22213 ;jf/L ;fwg dd{t vr{
22214 ladf tyf gljs/0f vr{
22220 d]lzg/L tyf cf}hf/ ;+rfng tyf ;Def/ vr{
22221 d]lzg/L tyf cf}hf/ dd{t ;+ef/ tyf ;~rfng vr{
22230 lgld{t ;fj{hlgs ;DklQsf] ;+ef/ vr{
22231 lgld{t ;fj{hlgs ;DklQsf] dd{t;+ef/ vr{
22290 cGo ;DklQx?sf] ;+rfng tyf ;Def/ vr{
22291 cGo ;DklQx?sf] ;+rfng tyf ;Def/ vr{
111
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
22311 d;nGb tyf sfof{no ;fdu|L
22312 kz'k+IfLx?sf] cfxf/
22313 k':ts tyf ;fdu|L vr{
22314 OGwg cGo k|of]hg
22315 kqklqsf, 5kfO{ tyf ;"rgf k|sfzg vr{
22319 cGo sfof{no ;+rfng vr{
22400 ;]]jf tyf k/fdz{ vr{
22410 k/fdz{ tyf cGo ;]jf z'Ns
22411 ;]jf / k/fdz{ vr{
22412 ;'rgf k|0ffnL tyf ;ˆ6j]o/ ;+rfng vr{
22413 s/f/ ;]jf z'Ns
22414 ;/;kmfO{ ;]jf z'Ns
22419 cGo ;]jf z'Ns
22500 sfo{qmd ;DaGwL vr{x?
22510 tflnd tyf ufi7L
22511 sd{rf/L tflnd vr{
22512 ;Lk ljsf; tyf hgr]gf tflnd tyf uf]i7L ;DaGwL vr{
22520 pTkfbg ;fdu|L, ;]jf tyf cGo sfo{qmd vr{
22521 pTkfbg ;fdu|L, ;]jf vr{
22522 sfo{qmd vr{
22529 ljljw sfo{qmd vr{
22611 cg'udg, d""Nof+sg vr{
22612 e|d0f vr{
22613 ljlzi6 JolQm÷k|ltlglw d08nsf] e|d0f vr{
22619 cGo e|d0f vr{
22700 ljljw vr{
22710 ljljw vr{
112
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
22711 ljljw vr{
23000 l:y/ ;DklQsf] pkef]u vr{
23100 l:y/ ;DklQ pkef]u vr{
24000 Jofh, ;]jf z'Ns tyf j}+s sldzg
24200 cfGtl/s C0fsf] Jofh, ;]]jf z'Ns tyf j}+s sld;g
24210 cfGtl/s C0fsf] Jofh, ;]]jf z'Ns tyf j}+s sld;g
24211 cfGtl/s C0fsf] Jofh
24212 cfGtl/s C0fsf] ;]jf z"Ns tyf j}+s sldzg
24213
cGo ljQLo ;+:yfsf] C0fsf] ;]jf z'Ns, sldzg tyf
;]jf z'Ns e'QmfgL
24300
cGo txsf ;/sf/af6 k|fKt C0fsf] Jofh, ;]jf z'Ns
tyf sldzg
24310
cGo txsf ;/sf/af6 k|fKt C0fsf] Jofh , ;]jf z'Ns
tyf sldzg
24311 cGo txsf ;/sf/af6 k|fKt C0fsf] Jofh
24312
cGo txsf ;/sf/af6 k|fKt C0fsf] ;]jf z'Ns tyf
sldzg
25000 ;xfotf -;A;L8L_
25100 ;fj{hlgs ;+:yfgx?nfO{ ;xfotf
25110 u}x| ljQLo ;+:yfgx?nfO{ ;xfotf
25111 u}x| ljQLo ;+:yfgx?nfO{ rfn' ;xfotf
25112 u}x| ljQLo ;+:yfgx?nfO{ k"hLFut ;xfotf
25120 ljQLo ;+:yfgx?nfO{ ;xfotf
113
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
25121 ljQLo ;+:yfgx?nfO{ rfn' ;xfotf
25122 ljQLo ;+:yfgx?nfO{ k"hLFut ;xfotf
25200 Joj;fox?nfO{ ;xfotf
25210 u}x| ljQLo Joj;fox?nfO{ ;xfotf
25211 u}x| ljQLo Joj;fox?nfO{ rfn' ;xfotf
25212 u}x| ljQLo Joj;fox?nfO{ k"FhLut ;xfotf
25220 ljQLo Jo;fox?nfO{ ;xfotf
25221 ljQLo Jo;fox?nfO{ rfn' ;xfotf
25222 ljQLo Jo;fox?nfO{ kF"hLut ;xfotf
25300 cGo ;xfotf
25310 cGo ;fdflhs ;+:yfnfO{ ;xfotf
25311 z}lIfs ;+:yfx?nfO{ ;xfotf
25312 :jf:y ;+:yfx?nfO{ ;xfotf
25313 pkef]Qmf ;ldlt tyf u}x| ;/sf/L ;+?yf ;xfotf
25314 wfld{s tyf ;f+:s[lts ;+:yf ;xfotf
25315 cGo ;+:yf ;xfotf
26000 cg'bfg
26300 cGo txsf ;/sf/x?nfO{ cg'bfg
26330 cfGtl/s cg'bfg
26332 z;t{ cg'bfg
26333 ljif]z cg'bfg
26335 cGo cg'bfg
26400 ;fdflhs ;]jf cg'bfg
26410 rfn' cg'bfg
26411
;/sf/L lgsfo, ;ldlt Pj+ af]8{x?nfO{ lgMzt{ rfn'
cg'bfg
26412
;/sf/L lgsfo, ;ldlt Pj+ af]8{x?nfO{ ;Mzt{ rfn'
cg'bfg
26413 cGo ;+:yfnfO{ ;Mzt{ rfn' cg'bfg
114
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
26420 k"FhLut cg'bfg
26421 ;/sf/L lgsfo, ;ldlt, af]8{ k"FhLut lgMzt{ cg'bfg
26422 ;/sf/L lgsfo, ;ldlt, af]8{ k"FhLut ;Mzt{ cg'bfg
26423 cGo ;+:yfnfO{ ;Mzt{ k"FhLut cg'bfg
27112 cGo ;fdflhs ;'/Iff
27211 5fqj[lQ
27212 p4f/, /fxt tyf k'g:yf{kgf vr{
27213 cf}ifwL vl/b vr{
27219 cGo ;fdflhs ;xfotf
27300 sd{rf/L ;fdflhs nfe ;DalGw vr{
27310 ;]jf lgj[Q ;'ljwfx?
27311 lgj[lQe/0f tyf czQm j[lQ
27312 pkbfg
27313 ;]jf lgj[Qsf] ;l~rt ljbf
27314 ;]jf lgj[Qsf] cf}ifwL pkrf/
27315 d[t sd{rf/Lsf] ;'ljwf tyf ;xfotf
28000 cGo vr{
28100 ;DklQ ;DjGwL vr{
28140 ef8f
28141 hUufsf] ef8f
28142 3/ ef8f
28143 ;jf/L ;fwfg tyf d];zg / cf}hf/ ef8f
28149 cGo ef8f
115
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
28200 lkmtf{ vr{
28210 lkmtf{ vr{
28211 /fh:j lkmtf{
28212 Goflos lkmtf{
28219 cGo lkmtf{
31000 u}/ ljQLo ;DklQ÷k"FhLut vr{
31100 l:y/ ;DkQL k|flKt vr{
31110 ejg tyf ;+/rgf
31111 cfjf;Lo ejg lgdf{0f÷vl/b
31112 u}/ cfjf;Lo ejg lgdf{0f÷vl/b
31114 hUuf ljsf; sfo{
31120 ;jf/L ;fwg, d]zLg/L cf}hf/, kmlg{r/ tyf lkmSr;{
31121 ;jf/L ;fwg
31122 d]lzg/L tyf cf}hf/
31123 kmlg{r/ tyf lkmSr;{
31130 cGo k"FhLut vr{
31131 kz'wg tyf afujfgL ljsf; vr{
31132 cg';+wfg tyf ljsf; ;DjGwL vr{
31134 sDKo"6/ ;km\\6j]/ lgdf{0f tyf vl/b vr{
31135 k'Flhut k/fdz{ vr{
31150 ;fj{hlgs lgdf{0f
31151 ;8s tyf k'n lgdf{0f
31152 /]ndfu{ tyf xjfO{ d}bfg lgdf{0f
31153 ljB't ;+/rgf lgdf{0f
31154 t6aGw tyf afFwf lgdf{0f
116
cf=j= cf=j= @)==.== cf=j= ;|f]t

vr{
31155 l;rfFO{ ;+/rgf lgdf{0f
31156 vfg]kfgL ;+/rgf lgdf{0f
31157 jg tyf jftfj/0f ;+/If0f
31158 ;/;kmfO{ ;+/rgf lgdf{0f
31159 cGo ;fj{hlgs lgdf{0f
31160 lgld{t ;+/rgfsf] ;'wf/ vr{
31161 lgld{t ejgsf] ;+/rgfTds ;'wf/ vr{
31170 k"FhLut ;'wf/ vr{
31171 k"FhLut ;'wf/ vr{ ;fj{{hlgs lgdf{0f
31400 k|fs[lts ;DklQ (Non-produce assets)
31440 cb[io ;DklQ k|fKtL vr{
31441 s/f/, lnh tyf nfO{;]G; vl/b jf k|flKt vr{
117
-u_ ljQLo ;DklQ tyf bfloTj -ljQLo Aoj:yf_

cf=j= cf=j= cf=j= @)==.== cf=j=
ljQLo
ljQLo zLif{s @)==.== sf] @)==.== sf] sf] ;+;f]lwt @)==.== sf]
;+s]t
oyfy{ cg'dfg cg'dfg cg'dfg
32000 ljQLo ;DkQL
32100 cfGtl/s ljQLo ;DkQL
32120 gub tyf df}Hbft
32121 gub
32122 a}+s df}Hbft
32140 cfGtl/s C0f nufgL
32141 cGt/ ;/sf/L C0f nufgL
32142 ;fj{hlgs ;+:yfgdf C0f nufgL
32143 cGo ;+:yfdf C0f nufgL
32147 cGt/ ;/sf/L C0f nufgL lkmtf{ --_
32148 ;+:yfgjf6 C0f nufgL lkmtf{ --_
32149 cGo ;+:yfdf C0f nufgL lkmtf{ --_
32150 v"b ;]o/ nufgL
32151 ;+:yfgdf z]o/ nufgL
32152 cGo ;+:yfdf z]o/ nufgL
32156 ;+:yfgdf z]o/ nufgL lkmtf{ --_
32157 ;+:yfgdf z]o/ nufgL laqmL --_
32158 cGo ;+:yfdf z]o/ nufgL lkmtf{ --_
32159 cGo ;+:yfdf z]o/ nufgL laqmL --_
32180 cGo k|flKt x'g] vftfx?
32181 pwf/f] lalqm tyf cu|Ld e'QmfgL
32182 k|fKtL of]Uo ljljw vftfx?
32183 w/f}6L /sd k|fKtL
32184 w/f}6L /sd lkmtf{ --_
32200 jfXo ljQLo ;DkQL
33000 bfloTj
33100 cfGtl/s bfloTj
33140 v'b cfGtl/s C0f
33141 C0fkq dfkm{t k|fKt C0f
33142 cGo cfGtl/s ;/sf/af6 k|fKt C0f
33143 cGo ;+:yfx?Aff6 C0f k|fKtL
33144 clwljsif{ -Overdraft_
33145 C0fkq dfkm{t k|fKt C0f ;fFjf e'QmfgL -—_
33146
cGo cfGtl/s ;/sf/af6 k|fKt C0f ;fFjf
e'QmfgL -—_
33147 cGo ;+:yfx?Aff6 C0f k|fKtL ;fFjf e'QmfgL -—_
33148 clwljsif{ -Overdraft_ e'QmfgL -—_
33180 ltg'{kg]{ cGo vftfx?
33181 pwf/f] tyf cu|Ld e'QmfgL
118
cf=j= cf=j= cf=j= @)==.== cf=j=

ljQLo
ljQLo zLif{s @)==.== sf] @)==.== sf] sf] ;+;f]lwt @)==.== sf]
;+s]t
oyfy{ cg'dfg cg'dfg cg'dfg
33182 ltg'{kg]{ ljleGg cGo vftfx?
33200 jfXo ljQLo bfloTj
33240 v"b j}b]lzs C0f
33241 j}b]lzs C0fsf] k|flKt
33242 j}b]lzs C0f ;fFjf e'QmfgL --_
33300 afF8kmfF6 x'g] /fhZj
33340
afF8kmfF6 x'g] s/, /lhi6«]zg z'Ns tyf cGo
k|zf;lgs ;]jf z'Ns
33341 ;jf/L ;fwg s/
33342 dgf]/+hg s/
33343 lj1fkg s/
33344 3/hUuf /lhi6«]zg z'Ns
33345 ko{6g z'Ns
33360 afF8kmfF6 x'g] k|fs[lts ;|f]tsf] /f]oN6L
33361 jg /f]oN6L
33362 vfgL tyf vlgh ;DjGwL /f]oN6L
33363 hn;|f]t ;DjGwL /f]oN6L
33364 ljB't ;DjGwL /f]oN6L
33365 kj{tf/f]x0f /f]oN6L
33366 bxQ/ jxQ/ z'Ns
33369 cGo k|fs[lts ;|f]tsf] cfo tyf /f]oN6L
33390 cGo afF8kmfF6 x'g] /fhZj
33391 cGo afF8kmfF6 x'g] /fhZj ;+sng
119
cg';"rL –!@M ah]6 k'l:tsfsf] 9fFrf

v08 ! M kl/ro tyf ;dLIff
!=! ufpFkflnsf÷gu/kflnsfsf] ;+lIfKt kl/ro
• cjl:ylt, If]qkmn, hg;+Vof / hfltut ljj/0f, kl/jf/ ;+Vof, n}lËs cg'kft cflb
• e"pkof]u l:ylt, s[lif, jg, r/g, ;+/lIft If]q, tfntn}of, gbL, cflb
• wfld{s Pj+ ko{6sLo If]q÷:yn tyf ko{6sLo ultljlw
• k]zf, /f]huf/L, u/LjL / u/LjL dfkg l:ylt
• lzIff, ;fIf/tf l:ylt, ljBfno tyf lzIf0f ;+:yf / kx'Fr l:ylt
• :jf:Yo, :jf:y ;]jf ;+:yfx?, :jf:Yo ;]jfdf kx'Fr l:ylt
• vfg]kfgL tyf ;/;kmfO{ l:ylt, kx'Fr tyf rkL{ k|of]u
• vfgL, vgLh, pBf]u Joj;fo, k|sf/ ;+:yf tyf /f]huf/L l:ylt
• s[lif, kz' ;]jf, kf]if0f, vfB lge{/tf cfbL
• cGo .
!=@ rfn' cf=j=sf] gLlt tyf sfo{qmdsf] ;dLIff
• rfn' cf=j=df kfl/t ePsf gLlt, P]g, lgodfjnLx?, sfo{ljlwx? tyf ;DkGg cGo dxTjk"0f{
of]hgf, cWoog cflb .
• ;+3, k|b]z tyf cGo lgsfox?;+u ePsf ;dGjo, ;dembf/Lx? tyf ltgsf pknlAwx?
• s'n /fh:j cg'dfg, cfGtl/s cfosf] cg'dfg / ;dLIff cjlw;Dd ePsf] k|ult÷pknlAwx?,
• s'n ljlgof]lht ah]6 / ;dLIff cjlw;Ddsf] vr{ l:ylt,
• ljifout If]q÷pkIf]q cg';f/ ljlgof]lht ah]6 / ;dLIff cjlw;Ddsf] vr{ l:ylt .
• ;dLIff cjlw;Dd xfl;n d'Vo pknlAwx? -ljifout If]q cg';f/_
− cfly{sM s[lif, kz', ;xsf/L, pBf]u, ko{6g cflb .
− ;fdflhsM lzIff, :j:Yo, vfg]kfgL, tyf ;/;kmfO{, dlxnf, afnjflnsf, o'jf, ;dfj]zL ljsf;,
nlIft ;d"x ljsf; cflb .
− k"jf{wf/ M ;8s, k'n, l;FrfO{, cfjf;, zx/L ljsf;, ejg, ;~rf/, pmhf{ cflb .
− jg, jftfj/0f / ljkb\ Joj:yfkg M ;fd'bflos jg, e" ;+/If0f tyf hnfwf/ ;+/If0f, kmf]xf]/d}nf
Joj:yfkg, k|sf]k lgoGq0f, hnjfo' kl/jt{g cg's'n cflb .
− ;'zf;g tyf ;+:yfut ljsf; M zfvf÷dxfzfvf, sd{rf/L / b/jGbL, Ifdtf ljsf;, /fh:j
kl/rfng, kf/blz{tf -;fj{hlgs ;'g'jfO{_, ;~rf/ dfWod kl/rfng, ljB'tLo zf;g, j]?h',
n]vfkfng, n]vfkl/If0f cflb .
• rfn' cf=j=df b]lvPsf d'Vo ;d:of tyf cj/f]wx? M
− gLlt, sfg'g, >f]t k|fKtL, b/jGbL tyf sd{rf/L ;DaGwL
− sfo{qmd÷cfof]hgf ;~rfng, sfof{no ejg ;DaGwL
− ;dGjo tyf ;fem]bf/L, ;xsfo{ cflb ;DaGwL .
120
efu @M cf=j= @)===÷=== sf] gLlt, sfo{qmd tyf ah]6

@=! ;f]+r, nIo, p2]Zo / ck]lIft pknlAwx?
• ;f]+r, nIo, p2]Zo / ck]lIft pknAwLx?
− ;f]r M cfjlws of]hgf tof/ eP ;f] of]hgfjf6 lnOg],
− nIo M jflif{s ah]6 tyf sfo{qmdn] ;fdflhs, cfly{s tyf jftfj/0fLo ljsf;df xfl;n ug{
rfx]sf] cfj:yfdf of]ubfg k'¥ofpg] dflyNnf] txsf] glthf pNn]v ug]{,
− p2]Zox? M jflif{s ah]6 tyf sfo{qmd ;~rfng ePaf6 ljifo If]qut ?kdf xfl;n x'g]
glthfx? pNn]v ug]{,
− ck]lIft pknlAwx? -k|ltkmn_ M sfo{qmd tyf cfof]hgfx? ;~rfng ul/Pkl5 tTsfn xfl;n
x'g ;Sg] pknlAwx? pNn]v ug]{
@=@ jflif{s ah]6 tyf sfo{qmd th'{df ubf{ cjnDjg ul/Psf k|d'v gLlt tyf cfwf/x?
− ;du| gLlt tyf cfwf/x? M /fHosf lgb]{zs l;4fGt, df}lns xs, ;+l3otf sfof{Gjog, u/LjL
Go"lgs/0f, cfly{s tyf ljQLo cfTdlge{/tf, lbuf] ljsf; nIo cflb .
− If]qut gLlt tyf cfwf/x? -k|d'v ?kdf gLlt tyf sfo{qmddf cfwfl/t x'g]_M
• cfly{s If]q M pTkfbg, /f]huf/L, Joj;fo k|j4{g, ;xsfl/tf ljsf;, ul/jL x6fpg]
• ;fdflhs ljsf; M clgjfo{ tyf lg–z'Ns lzIff / u'0f:t/, lzIfdf ;j}sf] kxF'r, ;dfj]zL
ljsf;, e]befj tyf 5'jf5't /lxt ;dfh, :jf:Yo ;]jfdf kx'Fr, ;j}sf nflu vfg]kfgL,
tyf ;/;kmfO{, dlxnf, afn tyf ckfËd}qL ;]jf cflb .
• k"jf{wf/ If]q M oftfoft kx'Fr, pTkfbg j[l4 pGd'v, jftfjj/0f d}qL, ;]jf k|jfxdf ;/ntfsf
nflu ejgx?, ahf/, cfjf; ljlxgsf nflu cfjf; of]hgf, lbuf] k'jf{wf/ pkof]u, phf{,
ljB't\, ;~rf/df kx'Fr, tyf e'sDksf] Ifltsf] k'g{nfe tyf k'glgdf{0f
• jg jftfj/0f tyf ljkb Joj:yfkg M jg, h}ljs ljljwtf ;+/If0f, jftfj/0fd}qL ljsf;
tyf zf;g, hnjfo" kl/jt{g cg's'ng, k|sf]k gS;fÍg tyf ljkb Joj:yfkg cfof]hgf,
jf9L ljoGq0f cflb .
• ;+:yfut ljsf;, ;]jf k|jfx / ;'zf;g M sfg'g lgdf{0f, ;+u7g Joj:yfkg, b/jGbL tyf
kbk"lt{, kbflwsf/L tyf sd{rf/Lsf] Ifdtf ljsf;, ljB'tLo k|0ffnL, kf/blz{tf, ;~rf/
dfWodsf] pkof]u, ;]jfdf gful/sx?sf] kx'Fr, ljQLo Joj:yfkg tyf n]vf kl/If0f cflb.
@=# d'Vo cfof]hgf sfo{qmdx?sf] ljj/0f tyf cg'dflgt Joo / >f]t Joj:yfkg
− d'Vo cfof]hgf sfo{qmdx?sf] ljj/0f M ljifo If]q÷pkIf]q cg';f/ k|ltkmnaf6 nfeflGjt x'g]
hg;ª\Vof, cfof]hgf ;~rfng x'g] :yfg, nfut / nfut ;xeflutf cflb .
− cg'dflgt Joo / >f]t Joj:yfkg M cfGtl/s cfo, ;+3 tyf k|b]z ;/sf/af6 x'g] ljQLo x:tfGt/0f,
/fh:j jfF8kmfF8, C0f cflb .
121
cg';"rLx?
cg;'rL ! M cfo Joosf] ;+lIfKt ljj/0f
cg;'rL @ M /fh:j, cg'bfg tyf cGo k|fKtL cg'dfg
cg;'rL # M Joo cg'dfg
cg;'rL $ M ljQLo Joj:yf cg'dfg
cg;'rL % M If]qut Joo cg'dfg
cg;'rL ^ M jflif{s ljsf; sfo{s|d
cg';"rL & M u};; tyf cGo ;+3;+:yfsf sfo{qmd
cg';"rL * M :yfgLo txsf] cfly{s P]g
cg';"rL ( M :yfgLo txsf] ljlgof]hg P]g
cg';"rL !) M ah]6 aQmAo
122
cg';"rL –!#M jflif{s ljsf; sfo{qmd tyf PsLs[t sfof{Gjog sfo{of]hgfsf] 9fFrf
s= jflif{s ljsf; sfo{qmdsf] 9fFrf
cf=j=M cfof]hgf z'? x'g] ldltM ;|f]t ? xhf/df
ah]6 ;+s]t / pk;+s]tM cfof]hgf k'/f x'g] ldltM cfGtl/s ;|f]tM g]kfn ;/sf/M
sfo{qmd zLif{s / cfof]hgfsf] gfdM cfof]hgfsf] s'n nfutM C0fM k|b]z ;/sf/M
sfof{Gjog x'g] :yfgM rfn' cf=j= ljlgof]lhtM hg;xeflutfM cGt/ :yfgLo txM
? xhf/df
qm=;+= sfo{qmd÷lqmofsnfk PsfO{ cfof]hgfsf] s"n ;Dk"0f{ sfo{ dWo] cf=j= @)==.== sf] nIo vr{
lqmofsnfksf] ut cf=j= ;Ddsf] jflif{s k|yd rf}dfl;s bf];|f] rf}dfl;s t];|f] rf}dfl;s zLif{s
kl/df0f nfut kl/df0f nfut kl/df0f ah]6 kl/df0f ah]6 kl/df0f ah]6 kl/df0f ah]6
! @ # $ % ^ & * ( !) !! !@ !# !$ !% !^
-c_ k"FhLut vr{ cGtu{tsf sfo{qmdx?
-s_ k"FhLut vr{ sfo{qmdsf] hDdf

-cf_ rfn' vr{ cGtu{t sfo{qmdx?
-v_ rfn' vr{ sfo{qmdsf] hDdf

-u_ sfo{qmd vr{sf] hDdf -s,v_
-3_ pkef]u vr{
-ª_ sfof{no ;~rfng vr{
-r_ s'n hDdf vr{ -u, 3, ª_
k]z ug]{ l;kmfl/z ug]{ :jLs[t ug]{

gfdM gfdM gfdM
kbM kbM kbM
ldltM ldltM ldltM
123
v= PsLs[t sfof{Gjog sfo{of]hgfsf] 9fFrf
qm=;+= sfo{qmd ;fpg ebf} c;f]h sflt{s d+l;/ kf}if df3 kmfu'g r}q j}zfv h]7 cfiff9
1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 5 1 2 3 4
1. ;8s lgdf{0f cfof]hgf
1.2 l:6d]6 / l8hfOg tof/L
1.3 ah]6 PsLg, lgsf;f
1.4 nfut cg'dfg :jLs[t ug]{
1.5 vl/b Joj:yfkg ug]{
1.6 ;Demf}tf ug{]
1.7 sfo{of]hgf k]z ug]{
1.8 sfof{b]z lbg]
1.9 lgdf{0f sfo{ ;+Rffng ug]{
1.10 sfo{ ;DkGg k|ltj]bg lbg]
2. vfg]kfgL cfof]hgf
1.2 l:6d]6 / l8hfOg tof/L
1.3 ah]6 PsLg, lgsf;f
1.4 nfut cg'dfg :jLs[t ug]{
1.5 vl/b Joj:yfkg ug]{
1.6 ;Demf}tf ug{]
1.7 sfo{of]hgf k]z ug]{
1.8 sfof{b]z lbg]
1.9 lgdf{0f sfo{ ;+Rffng ug]{
1.10 sfo{ ;DkGg k|ltj]bg lbg]
3. ;+/If0f kf]v/L lgdf{0f
1.1
tof/ ug]{M sfof{no k|d'v

b:tvtM b:tvtM
kbM kbM
ldltM ldltM
124
cg';"rL –!$M vl/b of]hgfsf] 9fFrf

s= vl/b u'?of]hgfsf] 9fFrf
================ ufpF÷gu/ sfo{kflnsfsf] sfof{no
vl/b u'?of]hgf
cf=j=M
dxfzfvf÷zfvf÷pkzfvf÷PsfO{÷sfof{no÷;]jf s]Gb|M
klxnf] k6s cBfjlws ul/Psf] cf=j= M
vl/bsf] k|sf/ clwstd k|lt:kwf{sf]

vl/b ljlw jflif{s vl/b
-lgdf{0f sfo{, vl/b of]hgf vl/bsf] cg'dflgt nflu vl/bnfO{
l;= ah]6 pk of]hgfsf] -vl/bsf] ;Demf}tfsf]
g+= zLif{s gfd dfn;fdfg, -cg' d flgt÷ k|s[lt ;+ l IfKt /sd -? 6' q mfOg] ;+lIfKt
Kofs] h lsl;d klxnf] bf]>f] t]>f] rf}yf] ====
s}lkmot
k/fdz{ ;]jf jf:tljs_ ljj/0f xhf/df_ jf j:t'ut
cg';f/_ ;+ V of cf=a= cf=a= cf=a= cf=a= cf=a
/ cGo_ Kofs]h cfwf/
! @ # $ % ^ & * ( !) !! !@ !# !$ !% !^ !& !*
z'?sf] nIo
;+zf]lwt ;+zf]lwt nIo
k|ult
nIo eGbf %) k|ltzt
dfq} k|ult ePsf] eP
nIo
;+zf]lwt nIo
k|ult
nIo eGbf %) k|ltzt
dfq} k|ult ePsf] eP
tof/ ug]{ clws[t sfof{no k|d'v k|dfl0ft ug]{

b:tvtM b:tvtM b:tvtM
kbM kbM k|d'v k|zf;sLo clws[t kbM cWoIf÷k|d'v
ldltM ldltM ldltM
125
v= jflif{s vl/b of]hgfsf] 9fFrf

============ ufpF÷gu/ sfo{kflnsfsf] sfof{no
jflif{s vl/b of]hgf
cf=j=M
dxfzfvf÷zfvf÷pkzfvf÷PsfO{÷sfof{no÷;]jf s]Gb|M
ah]6 pkzLif{s g+=M
sfof{no k|d'vsf] gfdM
vl/b vl/b k"j{ k/fdz{ sfo{÷ sfo{÷ lgdf{0f Joj;foL÷

vl/b nfut nfut vl/b bft[ vl/b bft[ cfk" lt{stf{÷k/fdz{bftf
vl/bsf cg'dflgt vl/b u'?of]hgf vl/b eP d"Nof+sg s/f/ cfk"lt{÷ cfk"lt{
of]hgfdf cg'dfg Kofs]h ;Demf}tfsf] lgsfoaf6 ;"rgf lgsfoaf6
l;=g+= k|sf/ /
plNnlvt :jLs[t
nfut -?= ljlw÷
;+Vof
cg';f/sf]
lsl;d
cg'dfg sfuhft ;xdlt lng] cfJxfg
cf/=Pkm=lk= ;DkGg
;xdlt
;Demf}tf ;]jf ÷;]jf ;Demf}tf
ljj/0f xhf/df_ k|lqmof Kofs]h tof/L tof/L dfu ug]{ ldlt ug{] ldlt cf/De ;DkGg gfd ;Demf}tf /sd -?=
ldlt ug]{ ldlt ldlt ldlt k|fKt ldlt g+=
;+Vof ldlt ldlt ldlt ldlt ldlt xhf/df_
! @ # $ % ^ & * ( !) !! !@ !# !$ !% !^ !& !* !( @) @! @@
cg'dflgt
!
jf:tljs
cg'dflgt
@
jf:tljs
cg'dflgt
#
jf:tljs
cg'dflgt
$
jf:tljs
tof/ ug]{M :jLs[t ug]{

b:tvtM b:tvtM
kbM kbM cWoIf÷k|d'v
ldltM ldltM
126
b[i6JoM
k|:t't of]hgf, dfn;fdfg, lgdf{0f sfo{, k/fdz{ ;]jf / cGo ;]jf ;a}sf] nflu u'? vl/b of]hgfsf] cfwf/df tof/ ug'{kb{5 . of] of]hgf lgDg s'/fx? ;d]tnfO{
Wofgdf /fvL tof/ ug'{kb{5 .
1 dxn ! df qmd ;+Vof pNn]v ubf{ Pp6f vl/b sfo{ h:t} j:t' jf lgdf{0f sfo{sf] Ps cfly{s jif{ leqdf vl/b ug]{ sfo{x?sf] l;nl;n]jf/ gDa/ pNn]v ug]{ .
dxn @ df s'g vl/b sfo{ ug]{ xf] -h:t}M dfn;fdfg, lgdf{0f sfo{, k/fdz{ ;]jf / cGo ;]jf_ ;a}sf] k|To]s Kofs]h ;d]t 5'l§g] u/L pNn]v ug'{kb{5 . of] dxn
2 ebf{ Pp6f vl/b sfo{sf] ljj/0f ;lsPkl5 dfq csf]{ z'? ug'{k5{ . h:t} dfn;fdfg vl/bsf] sfo{x? hlt 5 ;f] sf] Kofs]h ;d]tsf] pNn]v eO{ ;s]kl5 lgdf{0f
sfo{ / ;f] sf] ljj/0f ;lsPkl5 dfq dfn;fdfgsf] ljj/0f Kofs]h ;lxt pNn]v ug'{kb{5 .
3
dxn # df of]hgfdf pNn]lvt ldlt tyf ;donfO{ cg'dflgt / jf:tljsdf b'O{ x/km ljefhg u/] cg';f/ cg'dflgtdf of]hgf :jLs[t ubf{ cg'dfg u/]sf]
;do pNn]v ug'{kb{5 eg] jf:tljsdf nlIft sfo{x? s'g s'g ldltdf ;DkGg eP ;f]xL cg';f/ pNn]v ug'{kb{5 .
4 dxn $ df cg'dfg tof/ eO;s]kl5 pNn]lvt kbflwsf/Laf6 :jLs[t eO;Sg] ldlt pNn]v ug'{kb{5 .
5 dxn % df dxn @ df pNn]lvt k|To]s Kofs]hsf] nflu :jLs[t ePsf] nfut cg'dfgsf] /sd pNn]v ug'{kb{5 .
6 dxn ^ ;fj{hlgs vl/b P]gsf] bkmf * df plNnlvt vl/b ljlwx? dWo] s'g} Ps ljlw pNn]v ug'{ kb{5 .
7
dxn & df k|To]s vl/b sfo{x? k|To]s vl/b sfo{x? -dxn @ cg';f/_ sf] Kofs]h ;+Vof pNn]v x'g'kb{5 . Pp6} k|sf/sf] sfo{ klg km/s km/s Kofs]hdf x'g]
eP ;f] ;d]t pNn]v ug'{kb{5 .
8 dxn * df k|To]s vl/bsf] vl/b u'?of]hgfdf ePsf] Kofs]h ;+Vof pNn]v ug'{ kb{5 .
9 dxn ( df ;fj{hlgs vl/b P]g tyf lgodfjnLsf] cg';"rL #, $, % df pNn]v ePsf] dWo] s'g} Ps ;Demf}tfsf] lsl;d pNn]v ug'{ kb{5 .
10 dxn !) vl/b k"j{ tof/ ug]{ nfut cg'dfgsf] tof/L ldlt / dxn !! df vl/b ;DaGwL sfuhft tof/ x'g] pNn]v ug'{ kb{5 .
dxn !@ df a}b]lzs ;xfotf ;dfj]z ePsf sfo{qmd÷cfof]hgfx?df bft[ lgsfoaf6 af]nkq tyf k|:tfj ;DaGwL sfuhft sfof{Gjog PsfO{n] :jLs[t
11 ul/;s]kl5 bft[ lgsfox?af6 ;d]t ;xdlt lng'kg]{ eP ;f] ;xdlt k|fKt eO;Sg] ldlt pNn]v x'g' k5{ / dxn !^ df ;f] ;xdlt k|fKt eO{ ;Sg] ldlt pNn]v
ug'{ k5{ . ufpF÷gu/kflnsfsf] cfGtl/s / cGt/;/sf/L ljQLo x:tfGt/0f cGtu{tsf] dfq >f]t eP of] dxn eg'{ kb}{g .
12 dxn !# df vl/b ;DaGwL ;"rgf cfJxfg ug]{ ldlt pNn]v ug'{ kb{5 .
13 dxn !$ df k/fdz{ ;]jf vl/b eP k|:tfj -Request of Proposal/RFP_ dfu ug]{ ldlt pNn]v ug'{ kb{5 .
14 dxn !% df af]nkq tyf k|:tfj d"Nof+sg ;DkGg ug]{ ldlt pNn]v x'g' k5{ .
15 dxn !& df af]nkq :jLs[ltsf] cfzokq lbPkl5sf] cjlwsf s'g} ph'/L gk/]sf] cj:yfdf s/f/ ;D´f}tf x'g] ldlt pNn]v ug'{k5{ .
16
dxn !* df :jLs[t ePsf] af]nkq cg';f/ sfo{÷cfk"lt{÷;]jf cf/De ug{ sfof{non] lbPsf] kq kZrft 7]s]bf/ jf k/fdz{bftfn] sfo{ z'? ug]{ ldlt pNn]v
ug'{k5{ .
17 dxn !( df s/f/ ;D´f}tf cg';f/ sfo{ ;DkGg ug]{ ldlt pNn]v ug'{kb{5 .
18 dxn @), @! / @@ df ;D´f}tf ePsf] lgdf{0f Joj;foL÷cfk"lt{stf{÷k/fdz{bftfsf] gfd, ;D´f}tf gDa/ / ;D´f}tf /sd pNn]v ug'{kb{5 .
of] kmf/fd ;fj{hlgs vl/b cg'udg sfof{noaf6 kl/dfh{g ;+zf]wg ePdf ;f]xL adf]lhd kl/jt{g x'g]5 .
127
cg';"rL –!%M cg'udg tyf d"NofÍg of]hgfsf] 9fFrf

s= rf}dfl;s tyf jflif{s k|ult k|ltj]bgsf] 9fFrf
!= cf=j=M %= o; cjlwsf] vr{ /sd / k|ltzt M !)= zf]wegf{ l:ylt M
@= sfo{qmd tyf cfof]hgfsf] gfd M -s_ cfGtl/s cfo -s_ dfu ug'{ kg]{ /sd M
#= cfof]hgf÷sfof{no k|d'vsf] gfd M -v_ ljQLo x:tfGt/0f -v_ dfu u/]sf] /sd M
$= o; cjlwsf] ah]6 -?= xhf/df_ M -u_ hg;xeflutf -u_ k|fKt x'g afFsL /sd M
-s_ cfGtl/s cfo M -3_ C0f tyf cGo
-v_ ljQLo x:tfGt/0f M ^= rfn' cf=j=sf] xfn;Ddsf] vr{ /sd / k|ltzt M
-u_ hg;xeflutf M &= s"n nfutdWo] z'? b]lv o; cjlw;Ddsf] s"n vr{ /sd / k|ltzt M
-3_ C0f tyf cGo M *= cfof]hgfsf] z'?b]lv o; cjlw;Ddsf] ef}lts k|ult k|ltzt M
(= cfof]hgfsf] s"n cjlwdWo] ljt]sf] ;do k|ltztdf M
qm=;+= sfo{qmd÷lqmofsnfk PsfO{ rf}dfl;s÷jflif{s k|ltj]bg cjlw;Dd ;"rsdf cfwfl/t k|d'v
jflif{s nIo ===== rf}dfl;s nIo s}lkmot
k|ult o; cf=j=sf] k|ult k|ltkmn÷pknlAw
kl/df0f ef/ ah]6 kl/df0f ef/ ah]6 kl/df0f efl/t kl/df0f efl/t kl/df0f
! @ # $ % ^ & * ( !) !! !@ !# !$ !%
-c_ k"FhLut vr{ cGtu{tsf sfo{qmdx?
-s_ k"FhLut vr{ sfo{qmdsf] hDdf
-cf_ rfn' vr{ cGtu{t sfo{qmdx?
-v_ -v_ rfn' vr{ sfo{qmdsf] hDdf
-u_ sfo{qmd vr{sf] hDdf -s±v_

-3_ pkef]u vr{
-ª_ sfof{no ;~rfng vr{
-r_ s'n hDdf vr{ -u±3±ª_
aflif{s nIosf] ef/ M lqmofsnfksf] aflif{s ah]6 -dxn ^_ x !)) rf}dfl;s nIosf] ef/ M rf}dfl;s kl/df0f -dxn &_ x !))
-u_ s"n vr{sf] hDdf -dxn ^_ lqmofsnfksf] aflif{s kl/df0f -dxn $_
rf}dfl;s k|ult u0fgf ubf{ k|ltj]bg cjlwsf] efl/t k|ult M x/km -u_ sf] dxn !!÷* x !)) jflif{s tyf rf}dfl;s efl/t k|ult lgsfNg] tl/sf
jflif{s k|ult u0fgf ubf{ k|ltj]bg cjlwsf] efl/t k|ult M x/km -u_ sf] dxn !!÷% x !)) jflif{s efl/t k|ult Ö lqmofsnfksf] k|ult kl/df0f -dxn !)_ ef/ dxn %
b|i6JoM lqmofsnfksf] nIo kl/df0f -dxn $_
!= aflif{s nIo k|ult k|:t't ubf{ dxn &, * / ( eg'{ kb}{g . rf}dfl;s efl/t k|ult Ö lqmofsnfksf] k|ult kl/df0f -dxn !)_ ef/ dxn *
@= aflif{s nIo, k|ult k|:t't ubf{ ;f] cf=j=sf] k|ult dxn !@ / !# eg'{ kb}{g . lqmofsnfksf] nIo kl/df0f -dxn &_
128
v= cfof]hgf tyf sfo{qmdsf] k|lqmof tyf glthf cg'udg of]hgfsf] 9fFrf

cfof]hgf / sfo{qmd ljj/0f cg'udgsf Go"gtd ;"rsx? cg'udgsf] ljlw ;"rgfsf] ;|f]t cg'udgsf] ;do÷cfj[lQ cg'udg ug]{ lhDd]jf/L
– ef}lts >f]t / pks/0f
– ljQLo ;|f]t
===== ;8s cfof]hgf – dfgjLo ;|f]t
– ;dotflnsf÷;Ldf
– pknAwL / u'0f:t/
– ljQLo ;|f]t
====Kffj/ l6n/ ljt/0f – dfgjLo ;|f]t
– ;dotflnsf÷;Ldf
– ljQLo ;|f]t
===ljBfno g;{ sfo{qmd – dfgjLo ;|f]t
– ;dotflnsf÷;Ldf
– ljQLo ;|f]t
====kf]v/L lgdf{0f – dfgjLo ;|f]t
– ;dotflnsf÷;Ldf
– ljQLo ;|f]t
=== c:ktfn lgdf{0f cfof]hgf – dfgjLo ;|f]t
– ;dotflnsf÷;Ldf
129
u= gLlt, of]hgf, sfo{qmd tyf cfof]hgfsf] ;dLIff tyf d"NofÍg of]hgfsf] 9fFrf
d"NofÍgsf ljifo -s] sf] d"NofÍg ug]{<_ lhDd]jf/L -s;n] d"NofÍg ug]{<_ ;do -slxn] d"NofÍg ug]{<_ d"NofÍg ljlw -s;/L d"NofÍg ug]{<_
gLlt tyf of]hgf
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
cfof]hgf tyf sfo{qmd
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
============= ========= ========== • • •
130
cg';"rL –!^M of]hgf tyf ah]6 th'{df -kfqf]_ Sofn]08/

xKtf
dlxgf ! @ # $
kf}if cfufdL tLg cf=j=sf] vr{sf] k|If]k0f cfufdL cf=j=sf] /fh:j -cfGtl/s cfo Joosf] k|If]k0f ul/Psf] tYofÍ
;lxtsf] dWodsfnLg vr{ ;+/rgf ;d]t cfo, /fh:j afF8kmfF6, cg'bfg, ;lxtsf] ljj/0f ;+3 / k|b]z cy{
;fj{hlgs vr{sf] ljj/0f tof/ ug]{ /f]oN6L / C0f_ k|If]k0f ug]{ dGqfnodf k]z ug]{
df3 ljifout If]q ljefhg ug]{ /
;b:ox?nfO{ lhDd]jf/L lbg]
kmfNu'0f ;+3 ;/sf/af6 cg'bfg / /fh:j
afF8kmfF6sf] ;Ldf / dfu{bz{g k|fKt ug]{
r}q ufpF÷gu/kflnsfdf sfo{/t u};;, k|b]z ;/sf/af6 cg'bfg / /fhZj
pkef]Qmf ;ldlt, ;xsf/L ;+:yf afF8kmfF6sf] ah]6sf] ;Ldf / dfu{bz{g
cflb;Fu k"j{ ah]6 5nkmn ug]{ k|fKt ug]{
a}zfv s'n ah]6 tyf ljifout If]qsf] ;Ldf k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw / ljifout zfvf tyf j8f ;ldltnfO{ j:tL÷6f]n:t/df cfof]hgf 5gf}6 u/L
lgwf{/0f / gLlt tyf sfo{qmd tof/L, ah]6 th'{df ;DaGwL dfu{bz{g tof/ ug]{ ah]6 ;Ldf tyf dfu{bz{g pknAw j8f ;ldltdf k]z ug]{
k|:t'tL / :jLs[t ug]{ u/fpg]
h]7 j8fsf dxTjk"0f{ cfof]hgfnfO{ ljifo cfjlws, ljifo If]qut /0fgLlts÷ ljifout ;ldltx¿df 5nkmn / ah]6 -/fhZj, Aoo tyf ljQLo Aoj:yf_
If]qut ?kdf k|fyldstf lgwf{/0f u/L u'?of]hgf, j8faf6 k|fKt cfof]hgf÷ ljifo If]q cg';f/ k|fyldstf cg'dfg tyf sfo{qmdsf] k|:tfj tof/
ah]6 tyf sfo{qmd th'{df ;ldltdf k]z sfo{qmdsf] cfwf/df ljifout zfvfx?af6 lgwf{/0f ug]{ ug]{
ug]{ ;fy} u};; / cGo ;+3÷;+:yfaf6 ljifo If]qut ?kdf of]hgfsf] k|fyldstf
of]hgf tyf ah]6 ;+sng ug]{ lgwf{/0f ug]{
cfiff9 u} ; ;, ljsf; ;fem] b f/sf] sfo{ q md;d] t ah] 6 -/fhZj, Joo / ljQLo Aoj:yf ah]6 -/fhZj, Joo tyf ljQLo ah]6 -/fhZj, Joo tyf ljQLo
PsLs[t ug]{ / cfly{s tyf ljlgof]hg cg'dfg_ tyf sfo{qmd, cfly{s ljw]os, Aoj:yfsf] cg'dfg_ tyf sfo{qmd Aoj:yfsf] cg'dfg_ tyf sfo{qmd,
ljw]ossf] d:of}bf tof/ u/L ljlgof]hg ljw]os ;efdf k|:t't ug]{ -!) cfly{s ljw]os, ljlgof]hg ljw]os, cfly{s ljw]os, ljlgof]hg ljw]os
sfo{kflnsfaf6 :jLs[t ug]{ ut] leq_ pk/ 5nkmn ug]{ kfl/t ug]{ / /fhkqdf k|sfzg ug]{
>fj0f ufpF÷gu/ ;ef ePsf] & lbgleq k|d'v k|zf;sLo clws[tn] zfvf÷OsfO lhDdf k|fKt ePsf] & lbg leq dxf÷zfvf k|fKt sfo{ of]hgfnfO{ PsLs[t
cWoIf÷k|d'vn] k|zf;sLo clws[t -k|k|c_ k|d'v / j8f ;lrjnfO{ lnlvt ?kdf dxf÷zfvf k|d'v÷PsfO{ jf j8f u/L sfof{Gjog sfo{of]hgf sfo{kflnsf
nfO{ ah]6 vr{ ug{] clVtof/L k|bfg ug]{ of]hgf sfof{Gjogsf] lhDdf lbg] -!% lbg ;lrjn] sfof{Gjog tflnsf k|d'v ;dIf k]z ug]{ / ;f] sf] cfwf/df cf=j=
leq_ k|zf;sLo clws[t ;dIf k]z ug]{ ;'? ePsf] Ps dlxgfleq vl/b -jflif{s÷
u'?of]hgf th'{df / :jLs[t ug]{
efb| PsLs[ t sfof{ G jog of] h gf tyf vl/b of] h gf tyf sfof{ G jog sfo{ o f] h gf sfo{ o f] h gf cg' ; f/ sfof{ G jog ug] { sfo{ of]hgf cg';f/ sfof{Gjog ug]{
cg'udg / d"NofÍg of]hgf agfO{ cg';f/ cfof]hgf tyf sfo{qmd
sfof{Gjogdf n}hfg] sfof{Gjog ug]{
cflZjg sfo{ o f] h gf cg' ; f/ sfof{ G jog ug] { sfo{ o f] h gf cg';f/ sfof{Gjog ug]{ æÆ æÆ
sflt{s æÆ æÆ æÆ æÆ
d+lª;/ æÆ æÆ æÆ l:ylt kq cBfjlws ug]{
131
cg';"rL –!&M >f]t tyf ;Gbe{ ;fdu|Lx?

!= g]kfnsf] ;+ljwfg; www. lawcommission.gov.np -efu #M df}lns xs / st{Jo, wf/f !*–$*, efu
$M /fHosf lgb]{zs l;4fGt, gLlt / bfloTj, wf/f $(, %), %! / %@, efu %M /fHosf] ;+/rgf /
/fHozlQmsf] afF8kmfF6, efu !&M :yfgLo sfo{kflnsf, wf/f @!$–@@), efu !*M :yfgLo Joj:yflksf,
wf/f @@!–@@&, efu !*M :yfgLo txsf] cfly{s sfo{ljlw, wf/f @@*–@#), efu @)M wf/f, ;+3, k|b]z
/ :yfgLo txsf] cGt/;DaGw, wf/f @#!–@#&_
@= :yfgLo ;/sf/ ;+rfng P]g, @)&$ -kl/R5]b ^ bkmf @$ / @%, kl/R5]b ( bkmf %$ b]vL ^* / kl/R5]]b
!) bkmf ^( b]vL *)_; www. mofaga.gov.np/www.lawcommission.gov.np
#= cGt/;/sf/L ljQ Joj:yfkg P]g @)&$, www. mof.gov.np/bpd.mof.gov.np -kl/R5]b @M /fh:jsf]
clwsf/, kl/R5]b #M /fh:jsf] afF8kmfF6, kl/R5]b $M cg'bfgsf] cj:yf, kl/R5]bM %, j}b]lzs ;xfotf
/ cfGtl/s C0f, kl/R5]b ^M ;fj{hlgs vr{ Joj:yf, kl/R5]b &M /fh:j / Jojsf] cg'dfg, kl/R5]b
*M ljlQo cg'zf;g
$= g]kfnsf] bLuf] ljsf;sf] ;f]r, kGw|f} of]hgf tyf bLuf] ljsf;sf] nIo, www. npc.gov.np
%= :yfgLo txsf] jflif{s of]hgf tyf ah]6 th'{df lbUbz{g, @)&$ -kl/dflh{t_, ;+‹Lo dfldnf tyf ;fdfGo
k|zf;g dGqfno, l;+xb/af/, sf7df8f}+
^= :yfgLo txsf] of]hgf th'{Dff lbUbz{g, @)&% /fli6«o of]hgf cfof]u, www. npc.gov.np
&= g]kfndf e"sDk kZrftsf] k'gnf{edf j]nfotL ;/sf/sf] ;xof]u -k"0fL{df_ sfo{qmdaf6 tof/ ufpFkflnsf
tyf gu/kflnsfsf] of]hgf tyf ah]6 th'{df sfo{ljlw -d:of}bf_
*= ;];L Sofgf8fsf] ;xof]udf lk|m8d kmf]/daf6 tof/ tyf k|sflzt :yfgLo txsf] of]hgf tyf ah]6 th'{df
/ sfof{Gjog xft]k'l:tsf, @)&^
(= :yfgLo txsf] of]hgf th{df lgb]{lzsf -IDEA INTERNATIONAl/GIZ_
132

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tqrf, vc.

frTq:- drt gfuw q6T{qr7 Hrzwwff t

l{-f,rcK4.feqfu-gt (+1ug)_(I ) yRooooo, yRooiRi

 :yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]6 th'{df xft]k'l:tsf

:yfgLo ;/sf/sf] jflif{s of]hgf tyf ah]^ th'{df

aflif{s of]hgf tyf

^= cfof]hgf k|fyldstf lgwf{/0fsf cfwf/ tyf ljlw ......................................... 64

• :yfgLo ;/sf/ ;+rfng P]g, @)&$

• /fli6«o ljifout gLlt, P]g tyf lgodx¿,

:yfgLo txsf] of]hgfx? aLrsf] cGt/;DaGw

/-fgLlts of]hgf u'?of]hgf

dWodsflng vr{ ;+/rgf

aflif{s ah]^ tyf sfo{qmd

jflif{s of]hgf tyf ah]6 th'{dfsf r/0f tyf k|lqmofsf] lj:t[tLs/0f

r/0f ! M ah]6sf] k'j{ tof/L

s] ug]{< s;n] ug]{< slxn] ug]{<

sfo{x? lhDd]jf/L ;do;Ldf

o; r/0fsf sfo{x? b]xfocg';f/ ;~rfng ul/g]5M

ljifout If]q tyf pk If]q lgwf{/0f

^= /fh:jsf] k|If]k0f ubf{ :yfgLo txsf

ljifout ;ldlt ;DaGwL Joj:yf

cGt/ ;/sf/L ljQ Joj:yfkg P]g, @)&$

r/0f @ M ;|f]t cg'dfg tyf ah]6 ;Ldf lgwf{/0f

;|f]t cg'dfg tyf

s] ug{{]< s;n] ug]{< slxn] ug]{<

o; r/0fdf ug'{ kg]{ sfo{x?, ;f]sf] lhDd]jf/L / ;dotflnsf b]xfocg';f/ x'g]5 M

k|fyldstf lgwf{/0fsf cfwf/ tyf ef/ ljlwsf] c+s ef/

:yfgLo ;/sf/ ;~rfng P]g, @)&$

-u_ sfo{kflnsfsf ;b:ox?dWo] dlxnf, blnt jf cNk;+Vos ;d]tsf] k|ltlglwTj

r/0f # M j:tL txdf of]hgf 5gf}6

s] ug]{< s;n] ug]{< slxn] ug]{<

j8f ;ldltnfO{ ah]6sf] ;Ldf tyf dfu{bz{g k|fKt ePkl5 o; r/0f

j8f ;ldltsf ;b:osf] ;+of]hsTjdf j8f ;ldltn] lgwf{/0f u/]sf x/]s

:yfgLo ;/sf/ ;~rfng P]g, @)&$

r/0f $ M j8f:t/df k|fyldstf lgwf{/0f tyf 5gf}6

s] ug]{< s;n] ug]{< slxn] ug]{<

o; r/0f cGtu{tsf sfo{x? b]xfosf] k|lqmofcg';f/ ;+rfng ul/g]5M

:yfgLo ;/sf/ ;~rfng P]g, @)&$

r/0f % M ah]6 tyf sfo{qmd th'{df

s] ug{]< s;n] ug]{< slxn] ug]{<

 cfly{s ljw]os tyf ljlgof]hg ljw]ossf] d:of}bfnfO{ clGtd ?k lbO{g]5 .

aflif{s sfo{qmdsf] d:of}bf tof/Lsf] cfwf/

;DalGwt ljifout dxfzfvf÷zfvf÷OsfOsf] ;xeflutf / cfly{s k|zf;g zfvfsf]

:yfgLo ;/sf/ ;~rfng P]g, @)&$

r/0f ^ M sfo{kflnsfaf6 ah]6 tyf sfo{qmd :jLs[lt

ah]6 tyf sfo{qmd sfo{kflnsfaf6 :jLs[lt

s] ug]{< s;n] ug]{< slxn] ug]{<

o; r/0fsf] ;dfKtL kl5 b]xfosf] p2]Zox? xfl;n x'g]5g\M

o; r/0f cGtu{tsf sfo{x? b]xfosf] k|lqmofcg';f/ ;+rfng ul/g]5M

ufpF÷gu/ sfo{kflnsf] a}7sdf jflif{s ah]6 tyf sfo{qmd;Fu ;DalGwt PsLs[t

:yfgLo ;/sf/ ;~rfng P]g, @)&$

r/0f & M :yfgLo ;efaf6 ah]6 tyf sfo{qmd :jLs[lt

:yfgLo ;efaf6 ah]6 tyf sfo{qmd :jLs[lt

s] ug{]< s;n] ug]{< slxn] ug]{<

o; r/0f cGtu{tsf sfo{x? b]xfosf] k|lqmofcg';f/ ;~rfng ul/g]5M

ufpF jf gu/;efsf] ah]6 clwj]zg ;~rfng ubf{ sfo{kflnsf sfof{nosf] ;efxn

:yfgLo ;/sf/ ;~rfng P]g, @)&$

jflif{s ah]6 tyf sfo{qmd th'{df sfo{k|jfx tflnsf

/fh:j >f]t cg'dfg ah]6 tyf

s] ug{]< s;n] ug]{< slxn] ug]{<

sfo{x? lhDd]jf/L ;do tflnsf

#= cfjZostf cg';f/ k|fljlws Ifdtf, sfo{qmdsf] ;+j]bgzLntf, sfof{Gjogsf] k|fyldstf / gub

:yfgLo ;/sf/ ;~rfng P]g, @)&$

jflif{s ljsf; sfo{qmdsf] cg'udg tyf d"NofÍg