cgtmz'ns lgodfjnl, @)%( - ird xsdf lghsf] xsjfnfn] ohfhtkq /2 ug{ cgtmz'ns clws[t ;dif...

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cGtMz'Ns lgodfjnL, @)%( /fhkqdf k|sflzt ldltM @)%(.)#.@$ ;+zf]wgM klxnf] ;+zf]wgM @)%(.)(.@@ bf]>f] ;zf]wgM @)^).)$.)! t];|f] ;+;f]wgM @)^!.)$.)! rf}yf] ;+;f]wgM @)^@.)$.)! kfrf}] ;+;f]wgM @)^@.)$.)! 5}6f}+ ;+zf]wgM @)^#.)#.@* ;ftf}+ ;+zf]wgM @)^$.)#.@* cf7f}+ ;+zf]wgM @)^$.)^.)# gjf}+ ;+zf]wgM @)^%.)^.)# bzf}+ ;+zf]wgM @)^^.)#.@( P3f/f}+ ;+zf]wgM @)^&.)*.)$ afx|f}+ ;+zf]wgM @)^*.)#.#! t]x|f}+ ;+zf]wgM @)&).)#.#) rf}wf}+ ;+zf]wgM @)&!.)#.#! kGw|f} ;+zf]wgM@)&@.)#.@( ;f]x|f} ;+zf]wg @)&#.)@.!% cGtMz'Ns P]g, @)%* sf] bkmf @% n] lbPsf] clwsf/ k|of]u u/L g]kfn ;/sf/n] b]xfosf lgodx? agfPsf] 5 . kl/R5]b–! k|f/lDes != ;+lIfKt gfd / k|f/De M– -!_ oL lgodx?sf] gfd æcGtMz'Ns lgodfjnL, @)%(Æ /x]sf] 5 . -@_ of] lgodfjnL t'?Gt k|f/De x'g]5 . @= kl/efiff M– ljifo k|;Ën] csf]{ cy{ gnfu]df o; lgodfjnLdf,– -s_ æP]gÆ eGgfn] cGtMz'Ns P]g, @)%* ;Demg'k5{ .

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Page 1: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cGtMz'Ns lgodfjnL, @)%(

/fhkqdf k|sflzt ldltM @)%(.)#.@$

;+zf]wgM

klxnf] ;+zf]wgM @)%(.)(.@@

bf]>f] ;zf]wgM @)^).)$.)!

t];|f] ;+;f]wgM @)^!.)$.)!

rf}yf] ;+;f]wgM @)^@.)$.)!

kfrf}] ;+;f]wgM @)^@.)$.)!

5}6f}+ ;+zf]wgM @)^#.)#.@*

;ftf}+ ;+zf]wgM @)^$.)#.@*

cf7f}+ ;+zf]wgM @)^$.)^.)#

gjf}+ ;+zf]wgM @)^%.)^.)#

bzf}+ ;+zf]wgM @)^^.)#.@(

P3f/f}+ ;+zf]wgM @)^&.)*.)$

afx|f}+ ;+zf]wgM @)^*.)#.#!

t]x|f}+ ;+zf]wgM @)&).)#.#)

rf}wf}+ ;+zf]wgM @)&!.)#.#!

kGw|f} ;+zf]wgM@)&@.)#.@(

;f]x|f} ;+zf]wg @)&#.)@.!%

cGtMz'Ns P]g, @)%* sf] bkmf @% n] lbPsf] clwsf/ k|of]u u/L g]kfn

;/sf/n] b]xfosf lgodx? agfPsf] 5 .

kl/R5]b–!

k|f/lDes

!= ;+lIfKt gfd / k|f/De M– -!_ oL lgodx?sf] gfd æcGtMz'Ns

lgodfjnL, @)%(Æ /x]sf] 5 .

-@_ of] lgodfjnL t'?Gt k|f/De x'g]5 .

@= kl/efiff M– ljifo k|;Ën] csf]{ cy{ gnfu]df o; lgodfjnLdf,–

-s_ æP]gÆ eGgfn] cGtMz'Ns P]g, @)%* ;Demg'k5{ .

Page 2: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-v_ æOhfhtkqjfnfÆ eGgfn] cGtMz'Ns nfUg] j:t' pTkfbg,

k}7f/L, laqmL jf ;~ro ug{ jf cGtMz'Ns nfUg] ;]jf

k|bfgsf nflu lgod $ adf]lhd Ohfhtkq k|fKt u/]sf]

JolQm, kmd{, sDkgL jf ;+:yf ;Demg' k5{ .

-u_ æuf]bfdÆ eGgfn] cGtMz'Ns nfUg] j:t' 1=========;+ro

u/]sf] :yfg ;Demg'k5{ .

-3_ æsfof{noÆ eGgfn] ljefu cGtu{t :yfkgf ePsf] sfof{no

;Demg' k5{ / ;f] zAbn] cGtMz'Ns c;'n pk/ ug]{

k|of]hgsf] nflu g]kfn ;/sf/n] tf]s]sf] sfof{no ;d]tnfO{

hgfpF5 .

-ª_ 2æcGtMz'Ns ljj/0fÆ eGgfn] cGtMz'Ns c;'n tyf

bflvnf ug]{ bfloTj ePsf Ohfhtkqjfnfn] k|To]s dlxgf

a'´fpg' kg]{ cGtMz'Ns nfUg] a:t' tyf ;]jfsf] sf/f]jf/

;DaGwL ljj/0f ;Demg'k5{ .

kl/R5]b–@

Ohfhtkq ;DaGwL Joj:yf

#= 3Ohfhtkqsf nflu lgj]bg lbg' kg]{ M– P]gsf] bkmf ( sf] pkbkmf

-!_ adf]lhd Ohfhtkq lngsf nflu cg';"rL–@ adf]lhdsf]

1 P3f/f}+ ;+zf]wgn] lems]sf] . ;f] cl3 o;df æcGtMz'Ns glt/LÆ eGg] zAb lyP . 2 gjf}+ ;+zf]wgn] yk u/]sf] . 3 gjf}+ ;+zf]wgåf/f ;+zf]wg ePsf] .

bf]>f] ;+zf]wgåf/f ;+zf]lwt Joj:yf lgDg lyof]M

#= Ohfhtkqsf] nflu lgj]bg lbg' kg]{ M– s'g} JolQm, kmd{, sDkgL jf ;+:yfn]

cg';"rL–@ df pNn]v ePsf cGtMz'Ns nfUg] j:t' pTkfbg, k}7f/L, laqmL jf

;+ro ug{ jf cGtMz'Ns nfUg] ;]jf s;}nfO{ k|bfg ug{ rfx]df ;f]xL cg';"rLdf

tf]lsPsf] Ohfhtkq b:t"/ ;d]t ;+nUg u/L cGtMz'Ns clws[t ;dIf

cg';"rL–! adf]lhdsf] 9fFrfdf lgj]bg lbg' kg]{5 .

bf]>f] ;+zf]wgk"j{ lgDg Joj:yf lyof]M

Page 3: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

Ohfhtkq b:t'/ bflvnf u/]sf] k|df0f ;+nUg u/L cg';"rL – !

adf]lhdsf] 9fFrfdf cGtMz'Ns clws[t ;dIf lgj]bg lbg' kg]{5 .

$= 4Ohfhtkq lbg' kg]{M– lgod # adf]lhd k|fKt lgj]bg pk/

cfjZos hfFra'em ubf{ lgj]bssf] dfu adf]lhd Ohfhtkq lbg

dgfl;j b]v]df cGtMz'Ns clws[tn] cg';"rL – # adf]lhdsf]

9fFrfdf cfjZos zt{ tyf jGb]hx? tf]sL Ohfhtkq lbg' kg]{]5 .

%= 5Ohfhtkq gjLs/0f ;DaGwL Joj:yfM -!_ Ohfhtkqjfnfn]

cfk"mn] k|fKt u/]sf] Ohfhtkq gjLs/0f u/fpg rfx]df To:tf]

s'g} JolQm, kmd{, sDkgL jf ;+:yfn] cGtMz'Ns nfUg] j:t' pTkfbg, k}7f/L, laqmL jf

;+ro ug{ jf cGtMz'Ns nfUg] ;]jf s;}nfO{ k|bfg ug{ rfx]df ;f]xL cg';"rL–@

adf]lhdsf] Ohfhtkq b:t"/ ;d]t ;+nUg u/L ljefun] tf]s]sf] cGtMz'Ns

clws[t ;dIf cg';"rL–! adf]lhdsf] 9fFrfdf lgj]bg lbg' kg]{5 .

4 gjf}+ ;+zf]wgåf/f ;+zf]wg ePsf] . o;k"j{sf] Joj:yf lgDg lyof]M

$= Ohfhtkq lbg' kg]{ M lgod # adf]lhd s'g} JolQm, kmd{, sDkgL jf ;+:yfsf]

lgj]bg kg{ cfPdf ljefun] tf]s]sf] cGtMz'Ns clws[tn] lgj]bgdf plNnlvt

Joxf]/f hfFra'em u/L cg';"rL–# adf]lhdsf] 9fFrfdf zt{ tyf aGb]hx? ;d]t

tf]sL To:tf] JolQm, kmd{, sDkgL jf ;+:yfnfO{ cGtMz'Ns nfUg] j:t' pTkfbg,

k}7f/L, laqmL jf ;+ro ug{ jf cGtMz'Ns nfUg] ;]jf k|bfg ug{ Ohfhtkq lbg

;Sg]5 .

5 gjf}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ lgDg Joj:yf lyof]M

-s_ P]g hf/L x'Fbfsf] Joj:yfM

-!_ lgod $ adf]lhd lbOPsf] Ohfhtkq Ps cfly{s jif{;Ddsf nflu sfod x'g]5

.

-@_ Ohfhtkqjfnfn] pklgod -!_ adf]lhdsf] Ohfhtkqsf] cjlw ;dfKt ePsf]

ldltn] Ps dlxgfleq cg';"rL—@ df tf]lsPadf]lhdsf] gjLs/0f b:t"/

ljefun] tf]s]sf] cGtMz'Ns clws[t ;dIf a'´fO{ Ps cfly{s jif{sf] nflu

Ohfhtkq gjLs/0fu/fpg' kg]{5 .

-#_ pklgod -@_ adf]lhdsf] cjlwleq Ohfhtkq gjLs/0f gu/fpg]

Ohfhtkqjfnfn] ;f] cjlw ;dfKt ePsf] ldltn] 5 dlxgfleq cg';"rL—@ df

tf]s] adf]lhd gjLs/0f jfkt nfUg] b:t"/df bz k|ltztn] x'g cfpg] yk

b:t"/ / cGtMz'Ns aSof}tf /sd ;d]t a'´fO{ Ps cfly{s jif{sf] nflu

Ohfhtkq gjLs/0f u/fpg ;Sg]5 .

-$_ pklgod -#_ adf]lhdsf] cjlwleq klg Ohfhtkq gjLs/0f gu/fpg]

Ohfhtkqjfnfsf] Ohfhtkq :jtM /2 x'g]5 .

Page 4: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

Ohfhtkq gjLs/0fsf] nflu cg';"rL – @ adf]lhdsf] gjLs/0f

b:t"/ bflvnf u/]sf] k|df0f ;+nUg u/L cg';"rL – ! adf]lhdsf]

9fFrfdf cGtMz'Ns clws[t ;dIf lgj]bg lbg' kg]{5 .

-@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos

hfFra'em ubf{ cGtMz'Ns afFsL jSof}tf ePsf] gb]lvPdf /

Ohfhtkq gjLs/0f ug{ dgfl;j b]v]df cGtMz'Ns clws[tn]

Ohfhtkq gjLs/0f ul/lbg' kg]{5 .

%s= 6Ohfhtkq /2 ;DaGwL Joj:yfM– -!_ s'g} Ohfhtkqjfnfn]

cGtMz'Ns nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug{ 5f8]sf] jf

Ohfhtkqjfnfsf] d[To' ePsf] sf/0fn] Ohfhtkq /2 ug'{kg]{ ePdf

sf/f]jf/ 5f8]sf] xsdf Ohfhtkqjfnfn] / Ohfhtkqjfnfsf] d[To'

-v_ pQm Joj:yfdf pklgod -$_ df bf]>f] ;+zf]wgn] lgDg Joj:yf u/]sf] /

o;nfO{ t]>f], rf}yf] / kfrf}+ ;+zf]wgn] lg/Gt/tf lbPsf] .

-$_ pklgod -#_ df tf]lsPsf] cjlw ;dfKt ePkl5 gjLs/0f u/fpg rfx]df

cg';"rL—@ df tf]lsP adf]lhdsf] gjLs/0f jfkt nfUg] b:t"/df k|To]s cfly{s

jif{sf] nflu zt k|ltzt yk b:t"/ / jSof}tf /sd ;d]t a'´fO{ Ohfhtkq

gjLs/0f u/fpg ;Sg]5 .

-u_ 5}+7f}+ ;+zf]wgåf/f ;+zf]lwt Joj:yfM

%= Ohfhtkqsf] cjlw tyf gjLs/0fM– -!_ lgod $ adf]lhd lbOPsf] Ohfhtkq

Ps cfly{s jif{sf] nflu sfod /xg]5 .

-@_ Ohfhtkq gjLs/0f u/fpg rfxg] Ohfhtkqjfnfn] pklgod -!_ adf]lhdsf]

cjlw ;dfKt x'g' cufj} cg';"rL–@ adf]lhdgjLs/0f b:t"/ ljefun] tf]s]sf]

cGtMz'Ns clws[t ;dIf a'emfO{ Ps cfly{s jif{sf] nflu Ohfhtkq gjLs/0f

u/fpg ;Sg]5 .

t/ of] lgod k|f/De x'Fbfsf avt gjLs/0f u/fpg kg]{ Ohfhtkqjfnfn] of]

lgod k|f/De ePsf] ldltn] k}tfln; lbgleq gjLs/0fu/fpg' kg]{5 .

-#_ pklgod -@_ adf]lhdsf] cjlwleq Ohfhtkq gjLs/0f u/fpg g;Sg]

Ohfhtkqjfnfn] To:tf] cjlw gf3]sf] klxnf] tLg

dlxgfleq gjLs/0f u/fpg]n] kRrL; k|ltzt, To;kl5sf] tLg dlxgfleq gjLs/0f

u/fpg]n] krf; k|ltzt, To;kl5sf] tLg dlxgfleq gjLs/0f u/fpg]n]

krxQ/ k|ltzt / To;kl5sf] tLg dlxgfsf] cjlwsf] nflu zt k|ltzt

hl/jfgf a'emfpg' kg]{5 .

-$_ pklgod -#_ adf]lhdsf] cjlwleq klg gjLs/0f gu/fpg] Ohfhtkqjfnfsf]

Ohfhtkq :jtM /2 x'g]5 .

6 gjf}+ ;+zf]wgåf/f yk ul/Psf] .

Page 5: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

ePsf] xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns

clws[t ;dIf lgj]bg lbg ;Sg]5 .

-@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

ubf{ Ohfhtkq /2 ug{ dgfl;j b]v]df cGtMz'Ns clws[tn]

Ohfhtkqjfnf;Fu s'g} cGtMz'Ns /sd, hl/jfgf c;"n ug {afFsL

eP ;f] c;"n pk/ u/L Ohfhtkq /2 ug{ ;Sg]5 .

-#_ pklgod -@_ adf]lhd Ohfhtkq /2 ul/Psf] hfgsf/L tL;

lbg leq lgj]bsnfO{ lbg' kg]{5 .

-$_ pklgod -@_ adf]lhd hfFra'em ubf{ Ohfhtkq /2 ug'{ gkg]{

b]lvPdf ;f]xL adf]lhdsf] hfgsf/L tL; lbgleq lgj]bsnfO{ lbg'

kg]{5 .

-%_7pklgod -#_ adf]lhd Ohfhtkq /2 ePsf] hfgsf/L k|fKt

geP;Dd Ohfhtkqjfnfn] dfl;s ?kdf cGtMz'Ns ljj/0f k]z ug'{

kg]{5 .

-^_ o; lgod adf]lhd Ohfhtkq /2 ul/Psf] hfgsf/L pBf]u

ljefu, sDkgL /lhi6«f/sf] sfof{no jf cGo ;DjlGwt lgsfonfO{

;d]t lbg' kg]{5 .Æ

kl/R5]b–#

cGtMz'Ns c;'nL ;DaGwL Joj:yf

^= 8cGtMz'Ns nufpg] k|lqmof M– -!_

9dlb/f, l:k|6, v'bf] -df]nf;];_ /

ljo/nfO{ pTkfbg u/L lgisf;g ubf{sf] cj:yfdf g} cGtMz'Ns

7 P3f/f}+ ;+zf]wgåf/f ;+zf]wg ul/Psf] . ;+zf]wg k"j{ lgDg Joj:yf lyof] M pklgod -

#_ adf]lhd Ohfhtkq /2 ePsf] hfgsf/L k|fKt geP;Dd dfl;s ?kdf cGtMz'Ns

ljj/0f k]z ug'{ kg]{ bloTj ePsf Ohfhtkqjfnfn] tLg dlxgf;Dd cGtMz'Ns

ljj/0f k]z ug'{ kg]{5 .

8 gjf}+ ;+zf]wgåf/f ;+zf]wg ul/Psf] . o;k"j{sf] Joj:yf lgDg lyof]M

^= pTkfbgsf] cj:yfdf cGtMz'Ns nufpg] k|lqmof M– -!_ pTkfbgsf] cj:yfdf g}

cGtMz'Ns nufpg' kg]{ u/L ljefun] tf]s]sf j:t'x?sf] xsdf pklgod -@_

adf]lhdsf] k|lqmof k'/f u/L cGtMz'Ns nufO{ c;'n pk/ ul/g]5 .

Page 6: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

nufO{ c;'n pk/ ug]{ u/L ef}lts lgoGq0f k|0ffnL cGtu{t

lgisf;g ug{ lbOg]5 .

-@_ pklgod -!_ df plNnlvt j:t' afx]ssf cGo cGtMz'Ns nfUg]

j:t' tyf ;]jfnfO{ :jo+ lgisf;g k|0ffnL cGtu{t lgisf;g ug{

lbOg]5 .

10-@s_ pklgod -!_ / -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg

11r'/f]6, ;"tL{, v}gL, u'6\vf, lgsf]l6go'Qm jf lgsf]l6g /lxt

kfgd;nf tyf o:t} cGo ;"tL{hGo kbfy{x? lgisf;g ubf{ nfUg]

cGtMz'Ns /fh:j bflvnf u/L dfu kmf/d :jLs[t u/fO{ lgisfzg

ug{ lbOg] 5

-#_ pTkfbg u/L lgisf;g ubf{sf] cj:yfdf g} cGtMz'Ns

nufO{ c;"n pk/ ug'{ kg]{ ef}lts lgoGq0f k|0ffnLdf cfwfl/t

j:t'sf] xsdf pTkfbsn] cfly{s jif{ e/Ldf pTkfbg ug]{ j:t' / ;f]

jfkt a'emfpg' kg]{ cGtMz'Ns /sdsf] cGtMz'Ns clws[tn] lx;fa

u/L To:tf] /sd pTkfbsaf6 cu|Ld ?kdf w/f}6L /fVg nufpg

;Sg]5 . To;/L w/f}6L /flvPsf] /sd cGtMz'Ns jfkt a'emfpg'kg]{

/sd eGbf sd ePdf cGtMz'Ns clws[tn] gk'u /sd hlt

pTkfbsaf6 bflvnf ug{ nufpg ;Sg]5 / a9L eP hlt /sd

pTkfbsnfO{ lkmtf{ ug'{ kg]{5 .

-@_ pTkfbgsf] cj:yfdf g} cGtMz'Ns nufO{ c;'n pk/ ug'{ kg]{ j:t'sf] xsdf

pTkfbsn] cfly{s jif{ e/Ldf pTkfbg ug]{ j:t' /;f] jfkt a'emfpg' kg]{

cGtMz'Ns /sdsf] cGtMz'Ns clws[tn] lx;fa u/L To:tf] /sd pTkfbsaf6

cu|Ld ?kdf w/f}6Lsf] ?kdf/fVg nufpg ;Sg]5 . To;/L w/f}6Lsf] ?kdf

/flvPsf] /sd cGtMz'Ns jfkt a'emfpg' kg]{ /sd eGbf sDtL ePdf

cGtMz'Nsclws[tn] gk'u /sd hlt pTkfbsaf6 /fVg nufpg ;Sg]5 / a9L

eP hlt /sd pTkfbsnfO{ lkmtf{ ug'{ kg]{5 .

9 ldlt @)&@.)#.@( sf] =========cf}+ ;+zf]wgåf/f ;+zf]lwt . ;+zf]wg k"j{ lgDg Joj:yf

lyof] M -!_ dlb/f, l:k|6, v'bf] -df]nf;];_, ljo/ / r'/f]6nfO{ pTkfbg u/L lgisf;g

ubf{sf] cj:yfdf g} cGtMz'Ns nufO{ c;'n pk/ ug]{ u/L ef}lts lgoGq0f k|0ffnL

cGtu{t lgisfzg ug{ lbOg]5 .

10 ldlt @)&@.)#.@( sf] kGw|f}+ ;+zf]wgåf/f yk ul/Psf] .

11 ldlt @)&@.)#.@( sf] kGw|f}+ ;+zf]wgåf/f r'/f]6 zAb yk ul/Psf] .

Page 7: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_ :jo+ lgisf;g k|0ffnL cGtu{t lgisf;g x'g] j:t' tyf ;]jfsf

xsdf cg';"rL– !# adf]lhdsf] lahsdf cGtMz'Ns c;'n u/L

P]gsf] bkmf # adf]lhd bflvnf ug'{ kg]{5 .

12=========================================

-%_ ef}lts lgoGq0f k|0ffnL cGtu{tsf j:t'sf] lgisf;g

dfu kmf/fd :jLs[t ePkl5 klg cg';"rL – !# adf]lhdsf] lahs

hf/L u/L ;fdfg lgisf;g ug'{kg]{5 .

^s13

cGtMz'Ns clws[tn] cGtMz'Ns lgwf{/0f ug{ ;Sg]M– -!_ P]gsf]

bkmf !)3= sf] pkbkmf -!_ adf]lhd cGtMz'Ns clws[tn]

cGtMz'Ns lgwf{/0f ubf{ cg';"rL–$s adf]lhdsf] 9fFrfdf cGtMz'Ns

lgwf{/0f cfb]z hf/L ug'{ kg]{5 .

-@_ pklgod -!_ adf]lhd hf/L ePsf] cfb]zsf ;DaGwdf

P]gsf] bkmf !)3= sf] pkbkmf -@_ adf]lhdsf] Dofbleq k]z ePsf

k|df0f tyf lnPsf lhls/sf] 5fgljg u/L cGtMz'Ns clws[tn]

cg';"rL– $v= adf]lhdsf] clGtd cGtMz'Ns lgwf{/0f cfb]z hf/L

ug'{ kg]{5 . To:tf] cfb]zdf cGtMz'Ns lgwf{/0f cfb]z hf/L ePsf]

ldlt;Ddsf] P]gsf] bkmf– $v= sf] pkbkmf -@_ adf]lhd nfUg]

ljnDa b:t'/ ;d]t ;dfj]z ug'{kg]{5 .

-#_ pklgod -@_ adf]lhd hf/L ePsf] cGtMz'Ns lgwf{/0f

cfb]z adf]lhdsf] cGtMz'Ns, ljnDa b:t"/ tyf hl/jfgf /sd

;DalGwt JolQmn] To:tf] cfb]z k|fKt u/]sf] ldltn] ;ft lbgleq

;DalGwt sfof{nodf bflvnf ug'{kg]{5 .

^v= cGtMz'Ns lgwf{/0f cfb]zsf] ;"rgf k7fpg] sfo{ljlwM– -!_

k|rlnt sfg"gdf h'g;'s} s'/f n]lvPsf ePtfklg

cGtMz'Ns clws[tn] OhfhtkqjfnfnfO{ lgod ^s=

12 P3f/f}+ ;+zf]wgn] lems]sf] . ;f] cl3 lgDg Joj:yf lyof] M t/ To;/L a'emfpg'kg]{

cGtMz'Ns /sdnfO{ ;f] dlxgfdf clu|d a'emfpg cGtMz'Ns clws[tn] cfb]z lbg

;Sg]5 .

13 gjf}+ ;+zf]wgåf/f yk ul/Psf] .

Page 8: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

adf]lhd cGtMz'Ns lgwf{/0f cfb]zsf] ;"rgf k7fpFbf

lghnfO{ a'emfpg jf To:tf] JolQmsf] 7]ufgfdf /flvPsf]

6]lnk\mofS;, 6]n]S; jf To:t} ljB'lto pks/0f dfkm{t

k7fpg jf lghsf] sfof{nodf a'emfpg jf lghsf]

7]ufgfdf /lhi6«L u/L x'nfs dfkm{t k7fO{ tfd]n ug{

;lsg]5 . To;/L tfd]n ul/Psf] ;"rgf /Ltk"j{s tfd]n

ePsf] dflgg]5 .

-@_ pklgod -!_ adf]lhd cGtMz'Ns lgwf{/0f cfb]zsf]

;"rgf tfd]n x'g g;s]df cGtMz'Ns clws[tn] ;DalGwt

JolQmnfO{ /]l8of], 6]lnlehg jf /fli6«o:t/sf] s'g}

kqklqsfdf tt\;DaGwL cfb]zsf] ;"rgf k|zf/0f jf

k|sfzg u/L hfgsf/L u/fpg ;Sg]5 / o;/L ;"rgf

k|;f/0f jf k|sfzg ul/Psf]df ;DalGwt JolQmn] To:tf]

;"rgf k|fKt u/]sf] dflgg]5 .

^u= Ohfht kq glnO{ p7fPsf] cGtMz'Nssf] lgwf{/0f / c;"nL

M– s;}n] Ohfhtkq glnO{ cGtMz'Ns jf cGtMz'Nssf]

gfddf cGo s'g} /sd p7fPdf lghn] p7fPsf] cGtMz'Ns

/sd lgod ^s= adf]lhd lgwf{/0f u/L c;"n pk/

ul/g]5 .

^3= cGtMz'Ns lgwf{/0fsf] cjlw M P]gsf] bkmf !)3= sf]

pkbkmf -!_ sf] k|ltaGwfTds jfSof+z adf]lhdsf] cjlw

u0fgf ubf{ cGtMz'Nssf] ;DaGwdf s'g} cbfntdf lgj]bg

k/L :yug cfb]z hf/L ePsf] cj:yfdf ;f]sf] lg0f{o

geP;Ddsf] cjlw s6fO{ u0fgf ul/g]5 .

&= afFsL cGtMz'Ns /sd c;'n pk/ ug{ ;lsg ] M– cGtMz'Ns

nfUg] j:t' jf ;]jf afkt s;}n] P]g tyf o; lgodfjnL

adf]lhd cGtMz'Ns /sd eGbf 36L /sd a'emfPsf]

b]lvPdf cGtMz'Ns clws[tn] lghaf6 afFsL cGtMz'Ns

/sd c;'n pk/ u/L lng ;Sg]5 .

*= Ohfhtkq /2 ePdf df}Hbft /x]sf] j:t' laqmL ug ]{ M– P]g

tyf o; lgodfjnL adf]lhd Ohfhtkq /2 x'Fbfsf

Page 9: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cj:yfdf uf]bfddf df}Hbft /x]sf] j:t'sf xsdf jSof}tf

cGtMz'Ns a'emfO{ ljefusf] :jLs[lt lnO{ laqmL ug{

;lsg]5 . ljefunfO{ a'emfpg' kg]{ jSof}tf cGtMz'Ns

ga'emfPdf ljefun] To:tf] j:t' lnnfd laqmL u/L k|fKt

ePsf] /sdaf6 jSof}tf cGtMz'Ns lnO{ afFsL /xg uPsf]

/sd ;DalGwt JolQmnfO{ lkmtf{ ug'{ kg]{5 .

kl/R5]b–$

;DklQ /f]Ssf, lnnfd laqmL / hkmt ;DaGwL Joj:yf

(= ;DklQ /f]Ssf ug{ ;lsg] M– -!_ s'g} JolQmn] pTkfbg :ynaf6

cGtMz'Ns nfUg] j:t' cGtMz'Ns 5nL lgisf;g u/L jf ljb]zaf6

k}7f/L u/L lnO{ hfg nfu]sf] cGtMz'Ns clws[t jf lghn] v6fPsf]

sd{rf/Ln] km]nf kf/]df To:tf] j:t' nfg gkfpg] u/L cGtMz'Ns

clws[tn] /f]Ssf /fVg ;Sg]5 .

-@_ s'g} JolQmn] P]g / o; lgodfjnL adf]lhd a'emfpg' kg]{

cGtMz'Ns Dofbleq ga'emfPdf cGtMz'Ns clws[tn] To:tf]

JolQmsf] ;DklQ /f]Ssf /fVg ;Sg]5 .

-#_ pklgod -!_ / -@_ adf]lhd cGtMz'Ns clws[tn] /f]Ssf /fv]sf]

j:t' jf ;DklQ laqmL ljt/0f jf s'g} klg lsl;dn] xs x:tfGt/0f

ug{ gkfpg] u/L /f]Ssf /fVgsf] nflu To:tf] j:t' jf ;DklQ /f]Ssf

ug{ To:tf] j:t' jf ;DklQ /f]Ssf /fVg ;DalGwt sfof{nodf n]vL

k7fpg' kg]{5 . o;/L /f]Ssf /fVgsf] nflu n]vL cfPsf]df To:tf]

j:t' jf ;DklQ /f]Ssf /fvLlbg' ;DalGwt sfof{nosf] st{Jo x'g]5 .

!)= lnnfd laqmL ;DaGwL Joj:yf M– -!_14

P]gsf] bkmf !& adf]lhd

/f]Ssf /x]sf] j:t' jf ;DklQ nfdf] ;do;Dd sAhfdf /fVbf lvof

14 ;ftf}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ lgDg Joj:yf lyof]M -!_ P]gsf] bkmf !&

adf]lhd /f]Ssf /x]sf] j:t' jf ;DklQ tTsfn ;8\g], lau|g], gi6 x'g] jf To;sf]

d"No 36\g] b]lvPdf cGtMz'Ns clws[tn] To:tf] j:t' jf ;DklQ t'?Gt lnnfd laqmL

ug'{ kg]{ b]lvPdf To:tf] j:t' jf ;DklQsf] cj:yf / k|s[lt x]/L a9Ldf ;ft

Page 10: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

nfuL jf c? s'g} kl/jGbaf6 6'6km'6 jf gf]S;fg x'g ;Sg] b]lvPdf

jf ;8L unL hfg] ePdf jf k'/fgf] e} d"No 36\g hfg] ePdf jf

j]jfl/;] ePdf jf :yfg cefjsf] sf/0faf6 /fVg g;lsg] ePdf jf

;+/If0f k|bfg ug{ g;lsg] cj:yfsf] ePdf To:tf] j:t' jf

;DklQsf] cj:yf / k|s[lt x]/L a9Ldf ;ft lbg;Ddsf] Dofb lbO{

lnnfd laqmLsf] ;"rgf sfof{nosf] ;"rgf kf6Ldf 6fF;u/L lnnfd

laqmL ug'{ kg]{5 .

-@_ pklgod -!_ adf]lhd lnnfd laqmL ubf{ lnnfd laqmL ug]{

j:t' /x]sf] :yfgsf] :yfgLo lgsfosf] Pshgf k|ltlglw jf

glhssf] ;/sf/L sfof{nosf] Ps hgf sd{rf/L / ;Dej eP;Dd

;DalGwt JolQm jf lghsf] k|ltlglw ;d]tnfO{ /f]xj/df /fVg'

kg]{5 .

-#_ pklgod -!_ adf]lhd lnnfd laqmL ul/g] j:t' jf ;DklQsf]

lnnfd laqmL ubf{ To:tf] j:t' jf ;DklQsf] k|rlnt ahf/ d"NonfO{

cfwf/ dfgL Go"gtd d"No sfod u/L a9fa9sf] cfwf/df lnnfd

laqmL ug'{ kg]{5 .

!!= j:t' jf ;DklQ hkmt ug{ ;lsg] M– -!_ cGtMz'Ns nfUg] j:t'

cGtMz'Ns ga'emfO{ k|lti7fgsf] pTkfbg :ynaf6 lgisf;g u/L

nu]sf] jf ljb]zaf6 k}7f/L u/L NofPsf] k|dfl0ft ePdf To:tf] j:t'

cGtMz'Ns clws[tn] cfˆgf] sAhfdf lnO{ hkmt ug{ ;Sg]5 .

-@_15

===============================

-#_ em'§f n]vf jf lst]{ sfuh tof/ u/L cGtMz'Ns nfUg] j:t'

pTkfbg, k}7f/L, laqmL jf ;~ro u/]df jf cGtMz'Ns nfUg] ;]jf

k|bfg u/]sf] kfOPdf cGtMz'Ns clws[tn] ;f] ;Fu ;DalGwt ;Dk"0f{

j:t' hkmt ug{ ;Sg]5 .

lbg;Ddsf] Dofb lbO{ lnnfd laqmLsf] ;"rgf sfof{nosf] ;"rgf kf6Ldf 6fF; u/L

lnnfd laqmL ug'{ kg]{5 .

15 gjf}+ ;+zf]wgåf/f vf/]h ul/Psf] .

Page 11: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_ ltg'{ kg]{ cGtMz'Ns bafP, l5kfP jf 5n]df cGtMz'Ns

clws[tn] ;f] ;Fu ;alGwt j:t' / ;f] j:t' pTkfbg ug]{ pks/0f

;d]t hkmt ug{ ;Sg]5 .

-%_ sAhfdf lnPsf] j:t' cGtMz'Ns clws[tn] hkmt

ug'{ cl3 ;DalGwt JolQmnfO{ hkmt ug'{ gkg]{ s'g} sf/0f eP ;f]sf]

k|df0f k]z ug{sf] nflu ;ft lbgsf] ;"rgf lbg' kg]{5 .

kl/R5]b–%

cGtMz'Ns clws[t / Ohfhtkqjfnfsf] sfd, st{Jo / clwsf/

!@= cGtMz'Ns clws[tsf] sfd, st{Jo / clwsf/ M-!_ cGtMz'Ns

clws[tsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5M–

-s_ uf]bfddf /x]sf] cGtMz'Ns nfUg] j:t' laqmL ljt/0f jf

cf];f/ k;f/ ug{ uf]bfd aflx/ lgsfNbf cfˆgf] pkl:yltdf

To:tf] j:t' lgsfNg nufO{ ;f]sf] nut k|lti7fgsf] pTkfbg

:yndf /fVg nufpg],

-v_ ljefuaf6 dfu ul/Psf] cGtMz'Ns nfUg] j:t'sf] pTkfbg

jf laqmL ljt/0f jf uf]bfddf /x]sf] j:t'sf] kl/df0f /

c;'n pk/ ePsf] cGtMz'Ns jf ljefun] dfu]sf] c? s'g}

s'/fsf] k|ltj]bg ljefudf k7fpg],

-u_ cGtMz'Ns nfUg] j:t'sf] pTkfbg jf laqmLsf] ljj/0f

cg';"rL–$ adf]lhdsf] b}lgs lstfadf /fVg nufpg],

-3_ eG;f/ gfsfaf6 cGtMz'Ns nfUg] j:t' k}7f/L ePsf]

cj:yfdf k}7f/L ug]{ Ohfhtkqjfnfsf] gfd, k}7f/L ul/Psf]

j:t'sf] kl/df0f / d"No :ki6 v'Ng] u/L b}lgslstfadf

hgfO{ /fVg],

-ª_ Ohfhtkqjfnfn] lgod !# adf]lhd k"/f ug'{ kg]{ sfd,

st{Jo k"/f u/] gu/]sf] ;do ;dodf lg/LIf0f ug]{,

Page 12: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-ª!_16

cGtMz'Ns nfUg] j:t' pTkfbg ug]{ k|lti7fgsf] dfl;s

?kdf lg/LIf0f u/L cGtMz'Ns lgwf{/0f ug]{,

-r_ cGtMz'Ns clws[tn] o; lgodfjnL adf]lhd cfˆgf] st{Jo

kfng ug]{ ;Gbe{df ljefun] tf]s]sf] cGo sfo{x? ug]{ .

-@_ Ohfhtkqjfnfn] :jod\ lgisf;g k|s[of cg';f/ cfkm}

lgisfzg u/]sf] cGtMz'Ns nfUg] a:t'sf] xsdf cGtMz'Ns

clws[tn] laefun] tf]s] adf]lhdsf] k|lqmof ckgfO{

Ohfhtkqjfnfsf] vftf tyf ljj/0f hfFrL k|dfl0ft ug'{

kg]{5 .

!#= Ohfhtkqjfnfsf] sfd tyf st{Jo M-!_ cGtMz'Ns nfUg] j:t'

pTkfbg ug]{ Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd

x'g]5 M–

-s_17

o; lgod adf]lhd k]z ug'{kg]{ ljj/0f / kmfF6jf/L ljefun]

tf]s]sf] 9fFrfdf j:t'sf] xsdf j:t' lgisf;g ePkl5 tyf

;]jfsf] xsdf aLhs hf/L ePkl5sf] dlxgfsf] kRrL;

ut]leq cGtMz'Ns clws[t ;dIf k]z ug'{kg]{ .

-v_ pTkfbg ePsf] / laqmL ljt/0f ePsf] j:t'sf] ljj/0f

b}lgs lstfadf hgfO{ /fVg] / lg/LIf0fsf] qmddf

cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/LnfO{ ;f]

lstfa b]vfpg] .

16 t];|f] ;+zf]wgåf/f yk ul/Psf] .

17 ;ftf}+ ;+zf]wgåf/f ;+zf]lwt .

5}6f}+ ;+zf]wgåf/f ;+zf]wg ubf{ lgDgfg';f/ Joj:yf lyof]M

-s_ o; lgod adf]lhd k]z ug'{kg]{ ljj/0f /kmfF6jf/L ljefun] tf]s]sf] 9fFrfdf

dlxgfsf] ;ft ut]leq cGtMz'Ns clws[t;dIf k]z ug'{kg]{.

kfrf}+ ;+zf]wgdf lgDg Joj:yf lyof]M -s_ pTkfbg ePsf] cGtMz'Ns nfUg] j:t'sf]

;DaGwdf ljefun] tf]s] adf]lhdsf] ljj/0f pTkfbg

ePkl5sf] nuQ} csf]{ dlxgfsf] kRrL; ut]leq ;DalGwt sfof{nodf a'´fpg] .

kfrf}+ ;+zf]wgk"j{ lgDg Joj:yf lyof]M

-s_ pTkfbg ePsf] cGtMz'Ns nfUg] j:t'sf] ;DaGwdf ljefun] tf]s] adf]lhdsf]

ljj/0f sfof{nodf k7fpg] .

Page 13: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-u_ pTkfbg ePsf] j:t'sf] gd"gf cGtMz'Ns clws[t jf lghn]

v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ sfof{nodf k7fpg] .

-3_ uf]bfddf /flvPsf] j:t'sf] ljj/0f cGtMz'Ns clws[t jf

lghn] v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ ;f] sf] lg:;f

/fVg] .

-@_ cGtMz'Ns nfUg] j:t'sf] ;]jf k|bfg ug]{

Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd

x'g]5 M–

-s_ k|bfg u/]sf] ;]jfsf] aLhs / ;f]sf] lx;fa b}lgs

?kdf /fVg],

-v_18

cGtMz'Ns nfUg] ;]jf k|bfg ug]{ sfddf k|of]u x'g]

cGtMz'Ns nfUg] j:t'sf] v/Lb k|df0f jf v/Lb

aLhs ;fydf /fVg] .

-u_ cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln]

dfu]sf avt v08 -s_ adf]lhdsf] sfuhft

pknAw u/fpg]],

-#_ cGtMz'Ns nfUg] j:t'sf] k}7f/L ug]{

Ohfhtkqjfnfsf] sfd tyf st{Jo b]xfo adf]lhd

x'g]5 M–

-s_ cGtMz'Ns nfUg] j:t' k}7f/L ul/Psf] cj:yfdf

cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/L

;dIf vl/b aLhs k]z ug'{ kg]{ .

-v_ k|tLtkqsf] dfWodaf6 cGtMz'Ns nfUg] j:t' k}7f/L

ul/Psf] cj:yfdf j:t'sf] ls6fgL ljj/0f, eG;f/

k|of]hgsf] nflu j:t' juL{s/0f zLif{s, k|To]s j:t'sf]

18 5}6f}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ lgDg Joj:yf lyof]M

-v_ cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] dfu]sf avt v08 -s_

adf]lhdsf] sfuhft pknAw u/fpg] .

-u_ cGtMz'Ns nfUg] j:t'sf] vl/b k|df0f jf vl/b aLhs ;fydf /fVg] .

Page 14: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

k|ltOsfO{ d"No / kl/df0f cGtMz'Ns clws[t ;dIf k]z

ug'{ kg]{ .

-$_ Ohfhtkqjfnfn] k|fKt u/]sf] Ohfhtkq cfˆgf] sf/f]jf/

:yndf ;a}n] b]Vg] u/L /fVg' kg]{5 .

-%_19

=== === === === ===

20kl/R5]b %s=

sf/f]jf/sf] clen]v ;DjGwL Joj:yf

!# s= clen]v /fVg' kg]{ M— -!_ Ohfhtkqjfnfn] P]g / o;

lgodfjnLsf] k|of]hgsf] lgldQ b]xfosf sfuhft / ljj/0fsf]

clen]v /fVg' kg]{5 M–

-s_ r'/f]6 pTkfbs Ohfhtkqjfnfn] cg';"rL– $, %, ^, &, *,

( / (s adf]lhdsf vftf / ltgsf] ljj/0f,

-v_ dlb/f, l:k|6, v'bf] / ljo/ pTkfbs Ohfhtkqjfnfn]

cg';"rL – $, (s=, !), !! / !@ adf]lhdsf

vftf,kmfF6jf/L / ltgsf] ljj/0f,

-u_ cGtMz'Ns ljj/0f j'emfpg' kg]{ ;a} Ohfhtkqjfnfn]

cg';"rL–$u / $3 adf]lhdsf vl/b tyf laqmL vftfx?,

-3_ cfkm"n] hf/L u/]sf tyf k|fKt u/]sf lahsx?,

-ª_ Jofkf/, n]vf, gub k|fKtL / e'QmfgL ;DaGwL clen]v,

-r_ cfkm"n] u/]sf] cfoft / lgof{t;Fu ;DalGwt ;Dk"0f{

sfuhftx?,

-5_ ljefun] tf]s]sf cGo sfuhftx? .

19 5}6f}+ ;+zf]wgåf/f x6fOPsf] . t];|f] ;+;f]wgåf/f yk ul/Psf] o; pkbkmfdf lgDg

Joj:yf lyof] M æo; lgod adf]lhd k]z ug'{ kg]{ ljj/0f /kmfF6jf/L k|To]s dlxgfsf]

;ft ut] leq cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .Æ

20 gjf}+ ;+zf]wgåf/f yk ul/Psf] .

Page 15: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@_ pklgod -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg s'g} pBf]u jf

vf; Joj;fosf] nflu yk clen]vx? /fVg'kg]{ u/L ljefun] tf]Sg

;Sg]5 .

-#_ Ohfhtkqjfnfn] o; lgod adf]lhd /fVg' kg]{ clen]vx?

ljefusf] cg'dlt lnO{ sDKo"6/ jf To:t} cGo oflGqs k|0ffnLdf

ljefun] t]flslbP adf]lhdsf] tl/sf ckgfO{ /fVg ;Sg]5 .

-$_ o; lgod adf]lhd Ohfhtkqjfnfn] /fv]sf] clen]v

cGtMz'Ns clws[tn] sf/f]af/ ;do jf sfof{no ;dodf h'g;'s}

avt x]g{ ;Sg]5 .

-%_ pklgod -$_ adf]lhd cGtMz'Ns clws[tn] clen]v hfFr ug]{

l;nl;nfdf dfu u/]sf sfuhft / ljj/0f pknAw u/fpg' /

cfjZos ;xof]usf nflu sd{rf/Lsf] Joj:yf ug'{

Ohfhtkqjfnfsf] st{Ao x'g]5 .

!#v= vftf k|dfl0ft ;DaGwL Joj:yf M P]gsf] bkmf !)v= sf] pkbkmf -@_

adf]lhdsf vftfx? sf/f]jf/ z'? ug'{ k"j{ cGtMz'Ns clws[taf6

k|dfl0ft u/fpg' kg]{5 .

!#u= Ohfhtkqjfnfn] cGtMz'Ns ljj/0f k]z ug'{ kg]{ M cGtMz'Ns p7fO{

a'emfpg' kg]{ bfloTj ePsf Ohfhtkqjfnfn] ljqmd ;+jt\

cg';f/sf] Ps dlxgfsf] cGtMz'Nssf] ljj/0f ;f] dlxgf ;dfKt

ePsf] ldltn] @% lbg leq cg';"rL – $ª= adf]lhdsf] 9fFrfdf

;DalGwt cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .

!#3= cGtMz'Ns ljj/0f k]z ug{ nufpg ;lsg] M s'g} Ohfhtkqjfnfsf]

d[To" ePdf jf lghn] cGtMz'Ns ljj/0f k]z ug{ zf/Ll/s jf

dfgl;s ?kdf c;dy{ ePdf lghsf] d[To' ePsf] jf lgh zf/Ll/s

jf dfgl;s ?kdf c;dy{ ePsf] cl3Nnf] lbg;Ddsf] cjlw;Dd

lghn] cGtMz'Ns hGo sf/f]af/ u/]sf] dfgL cGtMz'Ns clws[tn]

;f] dlxgfsf] cGtMz'Ns ljj/0f lghsf] xsjfnf jf sfg"g

adf]lhdsf] k|ltlglwnfO{ k]z ug{ nufpg ;Sg]5 .

Page 16: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

!#ª=21

cGtMz'Ns lkmtf{ ;DaGwL Joj:yfM -!_ P]gsf] bkmf #v= sf] pkbkmf

-%_ adf]lhd cGtMz'Ns lkmtf{ kfpg cfGtl/s /fh:j ljefun]

tf]s]sf] 9fFrfdf s/ clws[t ;dIf b/vf:t k]z ug'{ kg]{5 .

-@_ pklgod -!_ adf]lhd k]z x'g] b/vf:t ;fy lgof{t k|dfl0ft

x'g] ljefun] tf]s] adf]lhdsf sfuhft k]z ug{' kg{]5 .

-# P]gsf] bkmf #v= sf] pkbkmf -^_ adf]lhd lkmtf{ ul/g] cGtMz'Ns

/sd aL; xhf/ ?k}ofFeGbf a9L ePdf ;DalGwt JolQmsf] a}+s

vftfdf hDdf x'g] u/L r]s dfkm{t e'QmfgL ug{' kg{]5 .

kl/R5]b–^

r'/f]6 / laF8Lsf ;DaGwdf ljz]if Joj:yf

!$= r'/f]6sf] pTkfbg tyf laqmL ljt/0f M– r'/f]6 pTkfbg ug]{

Ohfhtkqjfnfn] b]xfo adf]lhdsf] sfo{ug'{ kg]{5 M–

-s_ sRrf / sf]/f ;"tL{sf] lx;fa /fVg' kg]{M r'/f]6 agfpgsf]

lgldQ k|lti7fgdf lemsfOPsf] ;a} k|sf/sf] :jb]zL /

ljb]zL ;"tL{sf] lx;fa tyf ljj/0f cg';"rL–% adf]lhdsf]

9fFrfdf /fvL k|lti7fgdf vl6Psf cGtMz'Ns clws[t jf

lghn] v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ /fVg' kg]{ .

-v_ ;"tL{ vktsf] lx;fa /fVg]M r'/f]6 agfpgnfO{ k|of]u

ul/Psf] ;"tL{sf] lx;fa cg';"rL–^ adf]lhdsf] 9fFrfdf

/fvL k|lti7fgdf vl6Psf cGtMz'Ns clws[t jf lghn]

v6fPsf] sd{rf/Laf6 k|To]s lbg hFrfO{ k|dfl0ft u/fO{

/fVg' kg]{ .

-u_ r'/f]6df ;"tL{sf] cg'kft v'nfpg]M ljleGg k|sf/sf] r'/f]6

agfpg k|of]u ul/g] :jb]zL / ljb]zL ;"tL{sf] cg'kft

v'nfO{ ljefuaf6 :jLs[lt lnO{ /fVg' kg]{ .

21 ldlt==@)&@.)#.@( sf] kGwf}++ ;+zf]wgåf/f yk ul/Psf] .

Page 17: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-3_ tof/L r'/f]6 j§f aGbL ug]{M laqmLof]Uo tof/L r'/f]6nfO{

/fd|f];Fu hfFra'em u/L j§fdf xfnL aGb ug]{ tyf

uf]bfdaf6 laqmLsf] nflu lgsflnPsf] r'/f]6 22

cGtMz'Ns

clws[tsf] :jLs[lt a]u/ sf/vfgfdf k'gM Nofpg gx'g] .

-ª_ r'/f]6sf j§fx? KoflsË ug]{M tof/L r'/f]6sf j§fx?nfO{

7"nf] sfuhdf aGb u/L b}lgs aGb ul/Psf] r'/f]6sf] j§f

;+Vof, l;nl;n]jf/ gDa/ / aGb ul/Psf] ldlt ;d]t :ki6

b]lvg] u/L cg';"rL–& adf]lhdsf] 9fFrfdf pNn]v ug]{ tyf

uf]bfddf /flvPsf] r'/f]6sf] lx;fa cg';"rL–* adf]lhdsf]

9fFrfdf /fVg' kg]{ .

-r_ uf]bfdaf6 r'/f]6 lgsfNg] tl/sfM r'/f]6 laqmL ug{sf] lgldQ

uf]bfdaf6 aflx/ lgsfNgnfO{ cg';"rL–( adf]lhdsf]

9fFrfdf kmf/fd e/L cGtMz'Ns clws[t jf lghn] v6fPsf]

sd{rf/L ;dIf k]z ug]{ tyf lghx?af6 hfFrL lgisf;g

ug]{ Ohfht k|fKt ePkl5 ;f] sf] ljj/0f e/L /fVg] .

!$s=23

ljefun] r'/f]6 / la8Lsf] k|ltnAwL b/ tf]Sg ;Sg] M -!_ o;

lgodfjnLdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg r'/f]6 /

la8Lsf] pTkfbgsf] k|ltnAwL b/ ljefun] tf]Sg ;Sg]5 .

-@_ pklgod -!_ adf]lhd ljefun] k|ltnAwL b/ gtf]s]sf]

cj:yfdf r'/f]6 / la8L pTkfbg ug]{ Ohfhtkqjfnfn] k]z u/]sf]

k|ltnAwL b/ pk/ hfFra'em u/L To:tf] k|ltnAwL b/nfO{ ljefun]

dfGotf lbg ;Sg]5 .Æ

!%=24

la+8Lsf] pTkfbg tyf laqmL ljt/0fM -!_ la8L pTkfbg ug]{

Ohfhtkqjfnfn] ;f] la8L pTkfbg ug{sf] nflu vkt ePsf] sRrf

;"lt{sf] lx;fa /fvL la8Lsf] pTkfbg tyf laqmL ljt/0f ug'{ kg]{5 .

22 P3f/f}+ ;+zf]wgåf/f sfof{nosf] ;§f cGtMz'Ns clws[t ul/Psf] .

23 gjf}+ ;+zf]wgåf/f yk ul/Psf] .

24 gjf}+ ;+zf]wgåf/f ;+zf]wg ul/Psf] . o;k"j{sf] Joj:yf lgDgfg';f/ lyof]M

Page 18: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@_ pklgod -!_ adf]lhd la8Lsf] pTkfbg u/L laqmL ug'{ k"j{

cg";"rL –( adf]lhdsf] lgisfzg dfu kmf/fd cGtMz'Ns clws[t

jf lghn] tf]s]sf] sd{rf/Laf6 :jLs[t u/fP/ dfq lgisfzg ug'{

kg]{5 .Æ

kl/R5]b–&

dlb/f ;DaGwL ljz]if Joj:yf

!^= dlb/f pTkfbg M– -!_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] k]6]G6

l:6n Knf06af6 pTkflbt l:k|6sf] ld>0f -An]l08Ë_ af6 dfq dlb/f

pTkfbg ug'{ kg]{5 .

25-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] ljo/, jfOg tyf !%, @%, #),

$), %) / &) o"=kL= zlQmsf dlb/f laefun] tf]s] adf]lhdsf]

kl/df0fdf af]tnaGbL u/L pTkfbg ug{' kg{]5 .

bf]>f] ;+zf]wgåf/f ;+zf]lwt . !%= laF8Lsf] pTkfbg tyf laqmL ljt/0f M laF8L

pTkfbg ug]{ Ohfhtkqjfnfn] Aof08 /f]n jfkt k|ltxhf/

laF8Lsf] nflu cGtMz'Ns jfktsf] /sd -o;k"j{ ærfnL; ?k}ofFÆ eGg] zAbx?

lyP_ . lt/L sfof{noaf6 vl/b ug'{ kg]{5 . laF8L pTkfbg ug]{Ohfhtkqjfnfn]

;f]xL Aof08/f]n k|of]u u/L laF8L pTkfbg tyf laqmL ug'{ kg]{5 . laF8L pTkfbg

ug{sf nflu nfu]sf] sRrf ;"tL{sf] lx;fa/fVg] st{Jo laF8L pTkfbg ug]{

Ohfhtkqjfnfsf] x'g]5 .

25 ========cf}+ ;+zf]wgåf/f;+zf]lwt .

o; cl3 gjf}+ ;+zf]wgåf/f ;+zf]lwt Joj:yf lgDgfg';f/ lyof] M

-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg u/]sf !%, @%, #), $)

/ %) o"=kL= zlQmsf] dlb/fnfO{ laefun] tf]s] adf]lhd af]tnaGbL ug{' kg{]5 .

5}6f}+ ;+zf]wgåf/f ;+zf]lwt Joj:yf lgDg lyof]M

-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg u/]sf 15 -kfrf}+ åf/f yk

ePsf]_, @%, #) / $) o"=kL= zlQmsf] dlb/fnfO{ ljefun] tf]s] adf]lhd

af]tnaGbL ug'{ kg]{5 .

kfFrf} ;+zf]wgdf lgDg Joj:yf lyof]M

-#_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg u/]s]f %) / &) o"=kL=

zlQmsf] dlb/fnfO{ %)) / #)) ldnLln6/sf] k]6 af]tndf dfq laqmL

ug'{kg]{5 .

kfFrf}+ ;+zf]wgk"j{ lgDg Joj:yf lyof]M

Page 19: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

26-#_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg u/]sf] &)

o"=kL= zlQmsf] dlb/fnfO{ #)) ldnL ln6/sf] k]6 af]tn jf ljefun]

tf]s] adf]lhd af]tnaGbLdf dfq laqmL ug'{ kg]{5 .

!&= sRrf kbfy{sf] ;+/If0f M– dlb/f pTkfbg ug]{ Ohfhtkqjfnfn]

df]nfl;;, l:k|6 nufotsf sRrf kbfy{sf] plrt ;+/If0fsf] k|aGw

ug'{ kg]{5 . To:tf sRrf kbfy{sf] plrt ;+/If0fsf] k|aGw gu/L

xfgL gf]S;fgL ePdf ;f] jfkt To:tf] Ohfhtkqjfnfn] pTkfbg

ug]{ dlb/f tkm{sf] pRrtd b/aGbL cg';f/ nfUg] /fh:j ;f]

Ohfhtkqjfnfaf6 c;'n pk/ u/L lng' kg]{5 .

!*=27

Aofr / l;nl;n]jf/ gDa/ c+lst ug'{kg]{ M– -!_ dlb/fsf] pTkfbg

k|lqmof ;dfKt ePkl5 To:tf] dlb/f /flvPsf] k|To]s af]tndf Aofr

gDa/, l;nl;n]jf/ gDa/, pTkfbg ldlt, pTkfbg

ug]{Ohfhtkqjfnfsf] gfd, 6]«8dfs{ / zlQm n]lvPsf] n]jn c+lst

u/L uf]bfddf k7fpg' kg]{5 .

-@_ pklgod -!_ adf]lhd uf]bfddf k7fpFbf cg';"rL–(s

adf]lhdsf] 9fFrfdf Aofr lgoGq0f vftf k|dfl0ft u/L /fVg' kg]{5 .

!(= jf; ;DaGwL /]s8{ /fVg] M– -!_ dlb/f pTkfbg ug]{

Ohfhtkqjfnfn] jf; agfpgsf] nflu kmd]{G6]zg ubf{ k|of]u u/]sf]

-#_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfFkm"n] pTkfbg u/]sf] ^% o"=kL= zlQmsf]

dlb/fnfO{ #)), !))) / !%)) ldnLln6/sf] k]6 af]tndf dfq af]tnaGbL

ug'{ kg]{5 .

26 gjf}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ lgDg Joj:yf lyof]M

dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] cfkm"n] pTkfbg u/]s]f %) o"=kL= zlQmsf]

dlb/fnfO{ #)) ldnLln6/sf] k]6af]tndfq laqmL ug'{kg]{5 .

27 ;ftf}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ lgDg Joj:yf lyof]M

!*= Jofr / l;nl;n]jf/ gDa/ c+lst ug'{ kg]{M dlb/fsf] pTkfbg k|lqmof ;dfKt ePkl5

To:tf] dlb/f /flvPsf] k|To]s af]tndf Jofr gDa/, l;nl;n]jf/ gDa/, pTkfbg

ug]{ Ohfhtkqjfnfsf] gfd, 6]«8dfs{ / zlQm n]lvPsf] n]jn c+lst u/L uf]bfddf

k7fpg' kg]{5 .

Page 20: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

sRrf kbfy{, kfgLsf] dfqf ;d]t pNn]v u/L ;f]sf] ljj/0f :ki6

b]lvg] u/L nut /fVg' kg]{5 .

-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] l8li6n]zg -r'xfg_ sf]

nflu tof/ ePsf] jf; l8li6n]zg Knf06df xfNg' cufj} l8li6n

ug]{ jf;sf] kl/df0f / e]6 g+= sf] nut /fvL ;f]sf] hfgsf/L

cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/LnfO{ lbg' kg]{5 .

@)= Ohfht j]u/ l8i6Ln/L jf a|'c/Lleq k|j]z ug{ gkfpg] M– l8i6Ln/L

jf a'|c/Lleq dlb/f agfpg] jf dlb/f /fv]sf] 7fpFlg/ l8i6Ln/L /

a'|c/Lsf] sfdbf/ afx]s a];/f]sf/jfnf cGo s'g} klg JolQm

cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Lsf] Ohfht a]u/

k|j]z ug{ kfpg] 5}g .

@!= lg/LIf0f k'l:tsf /fVg' kg]{ M— dlb/f pTkfbg ug]{ Ohfhtkqjfnfn]

l8i6Ln/L jf a'|c/Ldf ljefun] tf]s] adf]lhdsf] Pp6f lg/LIf0f

k'l:tsf /fVg' kg]{5 . cGtMz'Ns clws[t jf lghn] v6fPsf]

sd{rf/Ln] l8i6Ln/L jf a'|c/L lg/LIf0f ubf{ lg/LIf0f ldlt, ;do /

dlb/f pTkfbg k|lqmofdf ;DaGwdf b]v]sf] q'6L ;DaGwL ;a} s'/f

;f] k'l:tsfdf n]Vg' kg]{5 .

@@= dlb/fsf] lx;fa /fVg] M– -!_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn]

jf;af6 r'xfg ePsf] dlb/fsf] kl/df0f / To;sf] zlQm ;d]t

v'nfO{ cg';"rL–!) / dlb/f laqmL / ;f]af6 k|fKt x'g] cGtMz'Nssf]

kmfF6jf/L cg';"rL–!! adf]lhdsf] 9fFrfdf ljj/0f tof/ u/L /fVg'

kg]{5 .

-@_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] dlb/f agfpg k|of]u

u/]sf] cGg / kmnkm"nsf] lx;fa /fvL To;af6 s] slt dlb/f

pTkfbg eof] ;f]sf] ljj/0f e/L cGtMz'Ns clws[t jf lghn]

v6fPsf] sd{rf/Laf6 k|dfl0ft u/fO{ /fVg' kg]{5 .

-#_28

=== === === === === === === === === ===

28 5}6f}+ ;+zf]wgåf/f l´lsPsf] . bf]>f] ;+zf]wgåf/f yk ePsf] o; pkbkmfdf lgDg

Joj:yf lyof]M dlb/f pTkfbg ug]{ Ohfhtkqjfnfn]dlb/f pTkfbg k|lqmofdf /x]sf]

Page 21: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

@#=29

df}Hbft sdLsf] ldGxfM– -!_ dlb/f pTkfbg ug]{

Ohfhtkqjfnfn] cfk"m;Fu /x]sf] dlb/fsf] df}Hbftdf jfikLs/0f,

b'jf}{wLs/0f, r'xfj6 jf af]tndf dlb/f ebf{sf] sf/0faf6 30

!

k|ltzt 31;Dd sdL x'g cfPdf dfl;s ljj/0fdf pNn]v u/L

ldGxfsf] nflu cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .

-@_ pklgod -!_ adf]lhd k]z ePsf] ljj/0f cGtMz'Ns clws[tn]

32 lt; lbgleq hfFr u/L

33 ldgfxfsf] sf/jfxL ug'{kg]{5 . ;f]

cjlw leq lg0f{o gu/]df k]z ePs} hlt{ dfGo x'g]5 .

-#_ pklgod -@_ adf]lhd hfFr ubf{ df}Hbft sdL ePsf] dgfl;a

dflkmssf] sf/0f ePdf cfwf/ :ki6 v'nfO{ cGtMz'Ns clws[tn] 34

Ps k|ltzt;Dd df}Hbft sdL ldGxf lbg ;Sg]5 .

jf;, l:k|6, dlb/f ;d]t ;Dk"0f{ t/n kbfy{x? Ps k|s[ofaf6 csf]{ k|s[ofsf] nflu

Psjf6 csf]{ efF8fdf n}hfFbf jf af]tnjGbL ubf{ ljefu jf cfGtl/s /fh:j

sfof{noaf6 l;naGbL ul/Psf] ˆnf]ld6/ ;lxtsf] :yfoL ?kdf hl8t kfOkaf6dfq

ug]{ u/L ljefun] tf]Sg ;Sg]5 .

29 bf]>f] ;+zf]wgåf/f yk . o;k"j{ lgDg Joj:yf lyof]M

@#= df}Hbft sdLsf] ldGxfM

-!_ dlb/f pTkfbg ug]{ Ohfhtkqjfnfn] sDtLdf jif{df Psk6s cfk"m;Fu /x]sf]

df}Hbft cGtMz'Ns clws[t jf lghn] v6fPsf]sd{rf/Laf6 hfFr u/fpg' kg]{5 .

jfikLs/0f, b'jf}{lws/0f, r'xfj6 jf af]tndf dlb/f ebf{ dlb/fsf] df}Hbftdf

sdL x'g cfPdfTo:tf] df}Hbft sdL x'gfsf] sf/0f ;d]t vf]nL df}Hbft hfFRg]

cGtMz'Ns clws[tn] sdL x'g cfPsf] df}Hbft s§Lsf] ldGxfsf]nflu sfof{no

dfkm{t ljefu ;dIf l;kmfl/z ug'{kg]{5 .

-@_ pklgod -!_ adf]lhd df}Hbft s§Lsf] ldGxfsf] nflu k|fKt ePsf] l;kmfl/zsf]

cfwf/df ljefun] ldGxf lbg ;Sg]5 .

30========cf}+ ;+zf]wgn] yk u/]sf] .

31 ldlt @)&#.)@.!% sf] ;f]x|f}+ ;+zf]wgn] ;+zf]wg u/]]sf] o; eGbf cuf8L ;Ddsf]

7fpdf eGbf a9Ln] eGg] zAb /x]sf] lyof] .

32 ldlt @)&#.)@.!% sf] ;f]xf} ;+zf]wgn] ;+zf]wg u/]sf] o; eGbf cuf8L kGw| lbg

eGg] lyof] .

33 ldlt @)&#.)@.!% sf] ;f]xf} ;+zf]wgn] yk u/]sf] .

Page 22: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_35

=== === === === === === === === === ===

-$s_36

== === === === === === === === === === ===

-%_37

=== === === === === === === === === ===

@#s=38

ljo/ df}Hbft sdLsf] ldGxfM -!_ ljo/ pTkfbg ug]{

Ohfhtkqjfnfn] tof/L ljo/ clGtd ?kdf af]tn aGbL ubf{

k\mnf]ld6/n] b]vfPsf] kl/df0f eGbf af]tn aGbL ePkl5sf] af]tn

34 ldlt @)&#.)@.!% sf] ;f]xf} ;+zf]wgn] ;+zf]wg u/]sf] o; eGbf cuf8L b'O{ k|ltzt

lyof] .

35 5}6f}+ ;+zf]wgåf/f l´lsPsf] . o;k"j{ d"n lgodfjnLsf] of] Joj:yf lgDgfg';f/

lyof]M æpklgod -#_ adf]lhd tf]lsPsf] ;Ldf eGbf a9L ldGxf lbg' kg]{ b]lvPdf ;f]

ldGxfsf] nflu cGtMz'Ns clws[tn] o:tf] df}Hbft sdL x'gfsf] sf/0f ;d]t vf]nL

ljefudf l;kmfl/z ug'{kg]{5 .Æ

36 ;ftf}+ ;+zf]wgåf/f l´lsPsf] . kfFrf}+ ;+zf]wgåf/f yk ePsf] o;df lgDg Joj:yf

lyof]M ;+at @)%( ;fn cffiff9 d;fGt eGbf klxn]sf] ldGxf x'g afFsL hlt{sf]

;DaGwdf !=% k|ltzt ;Ddsf] hlt{nfO{ 5'6 lbO ;f] eGbf a9Lsf] hlt{df tTsfn

k|rlnt cGtMz'Ns b/aGbLsf] !) k|ltzt cGtMz'Ns @)^@ ;fn r}q dlxgf leqdf

bflvnf u/]df 5'6 x'g]5 .

37 ;ftf}+ ;+zf]wgåf/f l´lsPsf] . l´lsPsf] Joj:yf lgDgfg';f/ lyof]M -%_ pklgod -

$_ adf]lhd l;kmfl/z eO{ cfPsf] k|ltj]bgdf ;DjlGwt ljifosf] ljz]if1sf]

k|ltj]bg lnO{ dgfl;j sf/0f ePdf ljefun] ldGxf ug{ ;Sg]5 .

38 gjf}+ ;+zf]wgåf/f yk ul/Psf] . bf]>f] ;+zf]wgåf/f yk ePsf] Joj:yf lgDgfg';f/

lyof]M

@#s= qmfpg ss{sf] df}Hbft sdLsf] ldGxf M -!_ ljo/ pTkfbg ug]{

Ohfhtkqjfnfn] ljo/sf] af]tndf k|of]u ug]{ qmfpg ss{ ljo/ ebf{ 6'6km'6

jf lau|]/ af]tndf k|of]u x'g g;Sg] cj:yf ePdf dfl;s ljj/0fdf pNn]v

u/L ldGxfsf] nflu cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .

-@_ pklgod -!_ adf]lhd k]z ePsf] ljj/0f cGtMz'Ns clws[tn] kGw| lbg leq

hfFr ug'{ kg]{5 . To;/L hfFr ubf{ qmfpg ss{sf] df}Hbftdf sdL ePsf]

dgfl;a dflkmssf] sf/0f ePdf cfwf/ :ki6 v'nfO{ vr{ ePsf] qmfpg ss{sf]

a9Ldf rf/ k|ltzt;Dd ldGxf lbg ;Sg]5 .

-#_ pklgod -@_ df pNn]v ePsf] ;LdfeGbf a9L df}Hbft sdL e} ldGxf lbg' kg]{

ePdf cGtMz'Ns clws[tn] To:tf] df}Hbft sdL x'gfsf] sf/0f ;d]t vf]nL

ljefudf l;kmfl/z ug'{ kg]{5 .

-$_ pklgod -#_ adf]lhd l;kmfl/z eO{ cfPsf] k|ltj]bgdf dgfl;a sf/0f ePdf

ljefun] df}Hbft sdL ldGxf ug{ ;Sg]5 .

Page 23: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

sfp06/n] b]vfPsf] kl/df0fsf] df}Hbft sdL / kfZr//fOh]zg,

Kofs]lhË tyf uf]bfddf e08f/0f ubf{ 6'6km'6 jf lau|]/ af]tndf

k|of]u x'g g;Sg] cj:yfsf qmfpg ss{sf] df}Hbft sdLsf] ljj/0f

ljefun] tf]s]sf] 9fFrfdf dfl;s ?kdf pNn]v u/L ldGxfsf nflu

cGtMz'Ns clws[t ;dIf k]z ug'{ kg]{5 .

-@_ pklgod -!_ adf]lhd k]z ePsf] ljj/0f cGtMz'Ns clws[tn]

39 lt; lbg leq hfFr ug'{ kg]{5 . To;/L hfFr ubf{ k\mnf]ld6/n]

b]vfPsf] kl/df0f eGbf af]tn aGbL ePkl5sf] af]tn sfp06/n]

b]vfPsf] kl/df0fsf] df}Hbft sdL ePdf a9Ldf !=% k|ltzt ;Dd /

kfZr//fOh]zg, Kofs]lhË tyf uf]bfddf e08f/0f ubf{ 6'6km'6 jf

lau|]sf] ljo/sf] ef}lts k/LIf0f u/L a9Ldf b'O{ k|ltzt;Dd df}Hbft

sdLsf] ldGxf lbg ;Sg]5 .Æ

:ki6Ls/0fM40

====

kl/R5]b–*

;Vv/ / v'bf] -df]nfl;;_ ;DaGwL ljz]if Joj:yf

@$= ;'/lIft ;fy /fVg' kg]{ M– lrgL tyf vfF8;f/L ldnn] cfFkm"n]

pTkfbg u/]sf] df]nfl;; ;~ro ubf{ kfgL gk:g] u/L ;+/If0fsf]

plrt k|aGw u/L ;f]sf] laqmL sfof{nosf] l;kmfl/zdf ug'{ kg]{5 .

39 ldlt @)&#.)@.!% sf] ;f]xf}+ ;+zf]wgn] ;+zf]wg u/]sf] o; eGbf cuf8L kGw| lbg

lyof] .

40 P3f/f}+ ;+zf]wgn] lems]sf] . lemlsg' cl3 lgDg Joj:yf lyof] M

o; bkmfsf] k|of]hgsf] nflu,–

-s_ Pn=kL=eGgfn] n08g k|'kmdf l:k|6sf] zlSt ;Demg' k5{ .

-v_ Pn=kL=Uofng eGgfn] k|lt Uofngdf %&=)^ k|ltzt :jR5 l:k|6sf] dfqf ePsf]

;Demg' k5{ .

-u_ cf]=kL=eGgfn] n08g k|'kmeGbf a9L zlStsf] /S;L ;Demg' k5{ .

-3_ o"=kL=eGgfn] n08g k|'kmeGbf 36L zlStsf] /S;L ;Demg' k5{ .

Page 24: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

To;/L pko'Qm ;+/If0fsf] Joj:yf gu/L xfgL gf]S;fgL ePdf To:tf

df]nfl;;df nfUg] cGtMz'Ns ldGxf lbOg] 5}g .

@%= pTkfbg / laqmLsf] lx;fa /fVg' kg]{M– lrgL jf vfF8;f/L ldnn]

;Vv/ jf v'bf] -df]nfl;;_ pTkfbg u/]kl5 b}lgs ?kdf ePsf]

To:tf] pTkfbgsf] laqmLsf] lx;fa cg';"rL–!@ adf]lhdsf] 9fFrfdf

cBfjlws u/L dfl;s ?kdf sfof{nodf k|ltj]bg k]z ug'{ kg]{5 .

@%s=41

l:k|6 tyf Oyfgf]nnfO{ cGo k|of]udf Nofpg] M– -!_

Ohfhtkqjfnfn] l:k|6nfO{ cGo k|of]udf Nofpg] p2]Zon] l8g]r8{

l:k|6 agfpFbf ;DalGwt cfGtl/s /fh:j sfof{noaf6 :jLs[lt lnO{

/]lS6kmfO8 jf x]8\; l:k|6df kfOl/l8g jf sf]lrl;g jf ldyfon

cNsf]xn cfotgsf] lx;faaf6 slDtdf )=)@ k|ltzt ld>0f u/L

l8g]r8{ l:k|6 agfpg' kg]{5 . o:tf] ld>0f ubf{ cfjZostfg';f/

/ËLg ug'{kg]{ u/L ljefun] OhfhtkqjfnfnfO{ lgb]{zg lbg ;Sg]5 .

cfGtl/s /fh:j sfof{non] /]lS6kmfO8 l:k|6af6 l8g]r8{ l:k|6

agfpg] :jLs[lt lbFbf /]lS6kmfO8 l:k|6af6 cfpg] cGtMz'Ns g36\g]

u/L dfq :jLs[lt lbg' kg]{5 .

-@_ Ohfhtkqjfnfn] k]6«f]ndf ;ld>0f ug]{ k|of]hgsf] nflu

pTkfbg u/]sf] PgxfO8«; Oyfgf]n g]kfn cfon lgud jf g]kfn

;/sf/af6 :jLs[lt k|fKt lgsfonfO{ dfq laqmL ug'{ kg]{5 . o:tf]

j:t' laqmLsf] nflu k|lti7fgaf6 lgisf;g ubf{ cfGtl/s /fh:j

sfof{noaf6 :jLs[lt lng' kg{5] . cfGtl/s /fh:j sfof{non] o:tf]

:jLs[lt lbFbf To:tf] j:t'df sDtLdf b'O{ k|ltzt k]6«f]n ld>0f ug'{

kg]{ u/L lgisf;g ug{ :jLs[lt lbg' kg]{5 .

-#_42

df]nf;];, /]lS6kmfO{8 l:k|6, O=Pg=P, dfN6 l:k|6 nufotsf

dlb/fsf sRrf kbfy{ tyf l8g]r8{ l:k|6sf] k}7f/L, pTkfbg tyf

las|L ljt/0fsf nflu ljefun] k|s[of tf]sL lgoGq0f ug{ ;Sg]5 .

41 bf];|f] ;+zf]wgn] yk u/]sf] .

42 gjf}+ ;+zf]wgn] yk u/]sf] .

Page 25: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

kl/R5]b–(

ljljw

@^= df}Hbft hfFRg ;Sg]M– Ohfhtkqjfnfn] cGtMz'Ns nfUg] j:t'

;DaGwL sRrf kbfy{ cw{ tof/L kbfy{ jf j:t' tyf tof/L kbfy{

jf j:t'sf] df}Hbft hfFr ug{sf nflu sfof{non] s'g} klg;dodf

sd{rf/L v6fpg ;Sg]5 . To:tf] sd{rf/LnfO{ df}Hbft hfFr ug{

lbg' Ohfhtkqjfnfsf] st{Jo x'g]5 . To;/L hfFr ul/Psf]

ljj/0fsf] k|ltj]bg sfof{non] ljefudf k]z ug'{ kg]{5 .

@&= Ohfhtkqjfnfn] b'3{6gfsf] ;"rgf lbg' kg]{ M– Ohfhtkqjfnfn]

pTkfbg :yndf s'g} lsl;dsf] b'3{6gf ePdf ;f] s'/fsf] ;"rgf

oyfzL3| ;DalGwt cGtMz'Ns clws[t jf ljefunfO{ lbg'kg]{5 . ;f]

adf]lhdsf] ;"rgf glbPdf To:tf] b'3{6gfaf6 g]kfn ;/sf/nfO{ x'g

uPsf] cGtMz'Ns ;DaGwL xfgL gf]S;fgL Ohfhtkqjfnfn] g} Joxf]g'{

kg]{5 .

43 t/ Ohfhtkqjfnfn] cGtMz'Ns nfUg] j:t' jf kbfy{ Ps :yfgaf6

csf]{ :yfgdf 9'jfgL ubf{ b'3{6gf e} To:tf] j:t' jf kbfy{ gf]S;fgL

ePsf] cj:yfdf ;f] j:t'sf] jLdf u/fPsf] /x]5 / ;f]sf] Ifltk"lt{

k|fKt ePsf] /x]5 eg] ;f] Ifltk"lt{ k|fKt ePsf] xb;Dd g]kfn

;/sf/nfO{ x'g uPsf] cGtMz'Ns ;DaGwL xfgL gf]S;fgL

Ohfhtkqjfnfn] Joxf]g'{ kg]{5}g .

@*= k|lti7fg aGb ubf{ ;"rgf lbg' kg]{ M– -!_ s'g} k|lti7fg s'g} klg

sf/0fn] aGb ug'{ k/]df To:sf] sf/0f k|i6 v'nfO{ To;/L aGb

ug'{eGbf tLg lbg cufj} ;DalGwt cGtMz'Ns clws[t / ljefunfO{

nlvt ?kdf hfgsf/L u/fpg' kg]{5 .

44 t/ O{+6f pBf]usf] xsdf of] Joj:yf nfu" x'g] 5}g .

43 ;ftf}+ ;+zf]wgn] yk u/]sf] .

44 5}7f}++ ;+zf]wgn] yk u/]sf] .

Page 26: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@_ pklgod -!_ adf]lhdsf] ;"rgf k|fKt ePdf ljefun] cfjZos

;Dem]df ;f] k|lti7fg rfn' /fVg ;DalGwt JolQmnfO{ cfb]z lbg

;Sg]5 .

@(=45

d"No v'nfpg' kg]{ M– -!_ dlb/f, ljo/, r'/f]6 ;"tL{, v}gL,

u'6\vf, lgsf]l6go'Qm jf lgsf]l6g /lxt kfgd;nf tyf o:t} cGo

;"tL{hGo kbfy{x? pTkfbg ug]{ tyf k}7f/L ug{] Ohfhtkqjfnfn]

ljt/s, yf]s tyf v'b|f laqm]tfnfO{ laqmL ug]{ d"No ;fj{hlgs u/L

cfkm"n] pTkfbg u/]sf] j:t'df clwstd v'b|f d"No c+lst ug'{

kg]{5 .

-@_ pklgod -!_ adf]lhdsf] Ohfhtkqjfnfn] cfsf/ / u'0f:t/

kl/jt{g ug'{ k/]df jf gofF a|f08 pTkfbg ug'{ k/]df ljefusf] k"j{

:jLs[lt lng'kg]{ / gofF a|f08sf] pTkfbg ug'{ cl3 afFsL jSof}tf

/fh:j r'Qmf u/]sf] x'g' kg]{5 .

@(s=46

;]jf laqmL ubf{ aLhs hf/L ug{' kg]{ M– P]gsf] bkmf # sf] pk bkmf

-!_ adf]lhdsf] ;]jf laqmL ubf{ cg';"rL !# adf]lhdsf] 9fFrfsf]

aLhs hf/L ug'{ kg]{5 .

æ@(v=47

cGtMz'Ns l6s6sf] k|of]u M -!_ g]kfn leq pTkfbg tyf k}7f/L

x'g] ljefun] tf]s]sf cGtMz'NshGo a:t'df ljefun] tf]s]sf]

9fFrfsf cGtMz'Ns l6s6 k|of]u ug{' kg{]5 .

45 5}6f}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ lgDg Joj:yf lyof]M

@(= d"No v'nfpg' kg]{M Ohfhtkqjfnfn] kl/df0fut b/ nfu]sf cGtMz'Ns nfUg] j:t'sf]

pTkfbgsf] sf/vfgf d"No :jLs[t u/fpg' kg]{5}g .

t/ Ohfhtkqjfnfn] cfˆgf] ljt/s, yf]s tyf v'b|f laqm]tfnfO{ laqmL ug]{ d"No

;fj{hlgs ug'{sf] ;fy} clwstd v'b|f d"Nosf] ;d]tcfkm"n] pTkfbg u/]sf] j:t'df

c+lst ug'{kg]{5 . cfsf/ / u'0f:t/ kl/jt{g ug'{ k/]df jf gofF a|f08 pTkfbg ug'{

k/]df ljefusf] k"j{:jLs[lt lng'kg]{5 . o:tf gofF a|f08 pTkfbg ug'{ cl3 ;a}

/fh:j r'Qmf u/]sf] x'g' kg]{5 .

46 kf+rf} + ;+zf]wgn] yk u/]sf] .

47 ======== ;+zf]wgn] yk u/]sf] .

Page 27: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@_ pklgod -!_ jdf]lhd k|of]u ug{] l6s6 ljefun] tf]s]sf] k|lqmof

adf]lhd 6fF; ug{' kg{]5 .Æ

#)=48

cGtMz'Ns l6s6 b:t"/ nfUg] M– -!_49

g]kfn leq pTkfbg tyf k}7f/L

x'g] dlb/f jf ;"lt{hGo kbfy{ pTkfbg jf k}7f/L u/L e08f/0f

ubf{sf jvt cGtMz'Ns l6s6 6fF; ug{' kg{]5 .

-@_50

pklgod -!_ df h'g;'s} s'/f n]lvPsf] ePtfklg ljo/

pTkfbg ug]{ k|lti7fgn] tof/L ljo/ clGtd ?kdf af]tnaGbL ubf{

ljefu jf sfof{noaf6 l;naGbL ul/Psf] :yfoL ?kdf hl8t

ljB'tLo ;"rgf ;Dk|]if0f Ifdtf ePsf] c6f] ˆnf]ld6/ ;lxtsf]

kfOkaf6 dfq af]tnaGbL ug]{ u/L ljefun] tf]Sg]5 . k|lti7fgn]

ljo/ lgisf;g ubf{ Kofs ePsf] k|To]s sf6'{gdf ljefuåf/f

tf]lsPsf] cGtMz'Ns l6s6 ;d]t 6fF; ug'{kg]{5 .

48 bf]>f] ;+zf]wgåf/f ;+zf]wg ePsf] . o;k"j{ lgDg Joj:yf lyof]M

#)= cGtMz'Ns l6s/ b:t"/ nfUg]M

g]kfn clw/fHo leq pTkfbg x'g] jf k}7f/L x'g] cGtMz'Ns nfUg] j:t'x? dWo] dlb/f

/ r'/f]6sf] cfGtl/s pTkfbgtkm{ k|lt Kofs -sf6'{g_ sf] b'O{ ?k}ofF, dlb/f k}7f/Ldf

k|lt af]tn Ps ?k}ofFsf b/n] cGtMz'Ns l6s6 b:t"/ nfUg]5 . r'/f]6sf] k}7f/Ldf

k|lt cfp6/df k|lt Kofs -sf6'{g_ sf] Ps ?k}ofFsf] b/n] cGtMz'Ns l6s6 b:t"/

nfUg]5 . pQm l6s6 ljefun] tf]s] adf]lhd c+lst u/]/ dfq laqmL ug'{kg]{5 .

49 ====== ;+zf]wgåf/f ;+zf]lwt . o; cl3 ;ftf}+ ;+zf]wgn] lgDg Joj:yf u/]sf]

lyof]Mg]kfnleq pTkfbg x'g] jf k}7f/L x'g] dlb/f / r'/f]6sf] laqmL tyf k}7f/L ubf{

dlb/fsf] k|To]s af]tndf / r'/f]6sf] k|To]s a§fdf cGtMz'Ns l6s6 nufpg' kg]{5

.

;ftf}+ ;+zf]wg k"j{ lgDg Joj:yf lyof] M g]kfn clw/fHoleq pTkfbg x'g] jf k}7f/L

x'g] dlb/f / r'/f]6sf] laqmL tyf k}7f/L ubf{ dlb/f / r'/f]6sf] Kofs-sf6'{g_df

cGtMz'Ns l6s6 nufpg' kg]{5 .

50 cf7f}+ ;+zf]wgåf/f ;+zf]wg ePsf] . o;k"j{ lgDg Joj:yf lyof]M -@_ pklgod -!_ df

h'g;'s} s'/f n]lvPsf] ePtfklg g]kfn ;/sf/n] dlb/f, ljo/, r'/f]6 jf ;"tL{hGo

kbfy{sf] k|To]s af]tn jf a§fdf cGtMz'Ns l6s6 nufpg kg]{ u/L tf]Sg ;Sg]5 .

Page 28: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@s_51

l;uf/sf] k|To]s a6[fdf / d'vdf /fVg] v}gL jf ;"tL{sf]

k|To]s Kos]6, a6[f jf kf]sfdf ljefun] tf]s] adf]lhd cGtMz'Ns

l6s6 nufpg' kg{] 5 .

-#_52

pklgod -!_, -@_ / -@s_ adf]lhd nufOg] cGtMz'Ns l6s6

ljefun] tf]s]sf] b:t"/ lt/L cfGtl/s /fh:j sfof{no jf s/bftf

;]jf sfof{noaf6 vl/b ug'{ kg]{5 . To:tf] l6s6 ljefun] tf]s]

adf]lhd c+lst u/L cGtMz'Ns nfUg] j:t' laqmL ug'{ kg]{5 .

-$_53

s/kf6Lsf] bfofF s'gfdf sfof{non] pknAw u/fPsf Ohfht

lrGx -l:6s/_ ;a}n] b]Vg] 7fpFdf 6fF;L /fVg' kg]{5 .

-%_5455

===============k|lti7fgnfO{ pknAw u/fOPsf cGtMz'Ns

l6s6 k|of]u ug]{ l;nl;nfdf RofltPdf, lau|LPdf jf sd ePdf

cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln] ef}lts k/LIf0f

u/L k|dfl0ft u/]sf] cfwf/df sfof{non] To:tf cGtMz'Ns l6s6

k|lt:yfkg ug{ ;Sg]5 . To;/L RofltPsf / lau|LPsf cGtMz'Ns

l6s6sf] d'r'Nsfsf] cfwf/df ljefun] tf]s]sf] k|lqmof cg';f/

;DalGwt sfof{non] gi6 ug'{ kg]{5 .

#!56

==========================================

51 afx|f} ;+zf]wgaf6 yk ePsf] .

52 t]>f] ;+zf]wgåf/f yk ul/Psf] . o; ykdf æ/ r'/f]6sf] k|To]s a§fdf Æ eGg] zAb

lyP . kl5 kfFrf}+ ;+zf]wgn] æk|To]s af]tn jf a§fdfÆ egL ;+zf]wg u/]sf] .

53 kf+rf} ;+zf]wgåf/f yk ul/Psf] .

54 gjf}+ ;+zf]wgåf/f yk ul/Psf] .

55 ================cf}+ ;+zf]wgn] ær'/f]6, ;"tL{, v}gL, u'6\vf, lgsf]l6go'Qm jf lgsf]l6g /lxt

kfgd;nf pTkfbg jf k}7f/L ug]{Æ eGg] zAbx? lems]sf] .

56 gjf}+ ;+zf]wgåf/f vf/]h ul/Psf] . vf/]h ul/Psf] Joj:yf lgDgfg';f/ lyof]M

#!= :jo+ lgisf;g k|0ffnL ;DaGwL Joj:yf M -!_ dlb/f / r'/f]6 afx]s cGo cGtMz'Ns

nfUg] j:t'nfO{ :jo+ k|0ffnL cGtu{t lgisf;g ug{ lbOg]5 .

-@_ pklgod -!_ adf]lhd :jo+ lgisf;g ug{ rfxg] Ohfhtkqjfnfn] pTkfbg

u/]sf] j:t'sf] gfd / kl/df0f pNn]v u/L sfof{nodflgj]bg lbg' kg]{5 .

Page 29: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

#@= cGtMz'Ns 57

sd{rf/L a:g] 3/ M– s'g} k|lti7fgsf] nflu lgo'Qm

ePsf cGtMz'Ns sd{rf/L nfO{ k|lti7fg kl/;/leq a:gsf] nflu

kmlg{r/ ;lxtsf] 3/ jf sf]7fsf] Joj:yf k|lti7fgn] ug'{ kg]{5 .

##= tof/L j:t' /fVg] 7fpF M– -!_ pTkfbg ul/Psf] j:t'

Ohfhtkqjfnfn] To:tf] j:t' pTkfbg:yn kl/;/leq uf]bfddf

/fVg' kg]{5 . :jo+ lgisf;g k|0ffnL cg'?k lgisf;g x'g]df afx]s

uf]bfdsf] Pp6f tfNrfsf] ;fFrf] Ohfhtkqjfnfsf] k|ltlglw / csf]{

tfNrfsf] ;fFrf] cGtMz'Ns clws[t jf lghn] v6fPsf] sd{rf/Ln]

/fVg' kg]{5 .

-@_ pklgod -!_ adf]lhd /flvPsf cGtMz'Ns nfUg] j:t'x?

;'/lIft ;fy /fVg] lhDd]jf/L Ohfhtkqjfnfsf] x'g]5 . cfuf] nfuL

jf rf]/L eO{ jf c? s'g} sf/0fn] To:tf] cGtM z'Ns nfUg] j:t'

gf]S;fg ePdf pQm gf]S;fgL jfkt g]kfn ;/sf/ hjfkmb]xL

x'g]5}g .

-#_ cGtMz'Ns nfUg] pTkfbg:ynleq /x]sf j:t' cGtMz'Ns

clws[tsf] k"0f{ /]vb]vdf /xg]5 . cGtMz'Ns clws[t jf lghn]

v6fPsf] sd{rf/Lsf] Ohfht j]u/ s'g} klg cGtMz'Ns nfUg]

j:t';DaGwL sRrf kbfy{, cw{ tof/L kbfy{ jf tof/L kbfy{

pTkfbg:yn aflx/ n}hfg x'Fb}g . :jo+ lgisf;g k|0ffnL cGtu{t

lgisf;g x'g] j:t'sf] xsdf cGtMz'Ns clws[t jf lghn] v6fPsf]

sd{rf/Ln] vftf tyf ljj/0f hfFrL k|dfl0ft u/] dfq k'Ug]5 .

-#_ pklgod -@_ adf]lhd lgj]bg kg{ cfPdf sfof{non] cfjZos hfFra'em u/L

:jo+ lgisf;g ug{ lbg ldNg] b]lvPdf Ohfht lbg;Sg]5 .

-$_ :jo+ lgisf;g k|0ffnL cGtu{t lgisf;g ul/Psf] j:t'sf] gfd / kl/df0f

pNn]v u/L Ohfhtkqjfnfn] b}lgs ljj/0f e/L /fVg' kg]{5 . cGtMz'Ns

clws[t jf lghn] v6fPsf] sd{rf/Laf6 lg/LIf0f x'Fbfsf] cj:yfdf ;f] ljj/0f

pknAw u/fpg' kg]{5 .

-%_ :jo+ lgisf;g ul/Psf] j:t'sf] gfd / ljj/0f vf]nL Ohfhtkqjfnfn] dfl;s

?kdf sfof{nodf k|ltj]bg k7fpg' kg]{5 .

57 5}6f}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{ æclws[tÆ eGg] zAb lyof] .

Page 30: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

#$=58

k|ltnAwL b/ ;DaGwL Joj:yf M—/]lS6kmfO8 l:k|6 jf O= Pg= P=

pTkfbg ug]{ Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|lt

SjLG6n v'bf]af6 Go"gtd ^% cf]=kL= zlStsf] sDtLdf @) ln6/

/]lS6kmfO8 l:k|6 jf !( ln6/ O=Pg=P= pTkfbg ug'{kg]{ u/L /

PgxfO8«; Oyfgf]n pTkfbg ug] Ohfhtkqjfnfn] k|To]s dlxgfsf]

r'nfO{df k|lt SjLG6n v'bf] -df]nf;];_ af6 Go"gtd &@ cf]=kL=

zlQmsf] slDtdf !( ln6/ Oyfgf]n pTkfbg ug'{kg]{ u/L k|ltnJwL

b/ sfod ug'{ kg]{5 . !)) ln6/ /]lS6kmfO8 l:k|6 af6 O=Pg=P=

agfpFbf Go"gtd 59

(% ln6/ k|ltnAwL x'g' kg]{5 . cGgsf] bfgfaf6

k|lt SjLG6n ^*=* cf]=kL= zlStsf] sDtLdf #)=%& ln6/ O=Pg=P=

pTkfbg ug'{ kg]{5 . ;f] afx]s cGo a:t'af6 pTkfbg x'g]sf] xsdf

laefun] tf]s] adf]lhd x'g]5 . t/ ;f] eGbf 36L k|ltnAwL b/ sfod

58 kfFrf}+ ;+zf]wgåf/f ;+zf]lwt . o;k"j{sf] Joj:yf lgDgfg';f/ lyof]M

bf]>f] ;+zf]wgsf] Joj:yfM

#$= k|ltnAwL b/ ;DaGwL Joj:yfM /]lS6kmfO8 l:k|6 jf O= Pg= P= pTkfbg ug]{

Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|ltSjLG6n v'bf]af6 Go"gtd ^%

cf]=kL= sf] sDtLdf @) ln6/ /]lS6kmfO8 l:k|6 jf !( ln6/ O=Pg=P= pTkfbg

ug'{kg]{ u/L /PgxfO8«; Oyfgf]n pTkfbg ug]{ Ohfhtkqjfnfn] k|To]s

dlxgfsf] r'nfO{df k|lt SjLG6n v'bf] -df]nf;];_ af6 Go"gtd &@

cf]=kL=zlQmsf] slDtdf !( ln6/ Oyfgf]n pTkfbg ug'{kg]{ u/L k|ltnJwL b/

sfod ug'{ kg]{5 . ;f] eGbf 36L k|ltnAwL b/ sfod ePdfOhfhtkqjfnfn]

To;sf] plrt tyf kof{Kt sf/0f ljefudf k]z u/L :jLs[lt lng' kg]{5 .

ljefuaf6 :jLs[lt k|fKt gePdf km/skl/df0fdf dlb/f tkm{sf] pRrtd

b/aGbL cg';f/ nfUg] ;Dk"0f{ /fh:j sfof{non] Ohfhtkqjfnfaf6 c;'n pk/

ug]{5 .

d"n lgodfjnLsf] Joj:yfM

#$= k|ltnAwL b/ ;DaGwL Joj:yfM /]lS6kmfO8 l:k|6 jf O= Pg= P= pTkfbg ug]{

Ohfhtkqjfnfn] k|To]s dlxgfsf] r'nfO{df k|ltSjLG6n v'bf]af6 Go"gtd ^%

cf]=kL= sf] sDtLdf @) ln6/ /]lS6kmfO8 l:k|6 jf !( ln6/ O=Pg=P= pTkfbg

ug'{kg]{ u/L k|ltnAwLb/ sfod ug'{kg]{5 . ;f] eGbf 36L k|ltnAwL b/ sfod

ePdf Ohfhtkqjfnfn] To;sf] plrt tyf kof{Kt sf/0f ljefudf k]zu/L

:jLs[lt lng' kg]{5 . ljefuaf6 :jLs[lt k|fKt gePdf km/s kl/df0fdf dlb/f

tkm{sf] pRrtd b/aGbL cg';f/ nfUg] ;Dk"0f{/fh:j sfof{non]

Ohfhtkqjfnfaf6 c;'n pk/ ug]{5 .

59 5}6f}+ ;+zf]wgåf/f ;+zf]wg ePsf] . kfFrf}+ ;+zf]wgdf æ(* ln6/Æ lyof] .

Page 31: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

ePdf Ohfhtkqjfnfn] To;sf] plrt tyf kof{Kt sf/0f ljefudf

k]z u/L :jLs[lt lng' kg]{5 / ljefuaf6 :jLs[lt k|fKt gePdf

km/s kl/df0fdf dlb/f tkm{sf] ;f] pBf]un] cfˆgf] pTkfbgsf]

pRrtd b/aGbL cg';f/ nfUg] ;Dk"0f{ cGtMz'Ns sfof{non]

Ohfhtkqjfnfaf6 c;'n pk/ ug]{5 .

#$s=60

=======================================

#%= cg';"rLdf x]/km]/ tyf ;+zf]wg M– g]kfn ;/sf/n] g]kfn /fhkqdf

;"rgf k|sfzg u/L cfjZostf cg';f/ cg';"rLdf x]/km]/ tyf

;+zf]wg ug{ ;Sg]5 .

#^= vf/]hL / arfp M– -!_ cGtMz'Ns lgodx?, @)!( vf/]h ul/Psf]

5 .

-@_ cGtMz'Ns lgodx?, @)!( cGtu{t eP u/]sf ;Dk"0f{ sfd

sf/jfxLx? o;} lgodfjnL adf]lhd eP u/]sf] dflgg] 5g\ .

60 gjf}+ ;+zf]wgåf/f yk ePsf] of] lgod ldlt ===================sf] =================cf}+

;+zf]wgn] vf/]h u/]sf] . vf/]hL k"j{sf] Joj:yf lgDgfg';f/sf] lyof] M dlb/f laqmL

ljt/0f ;DaGwL Joj:yf M– -!_g]kfnleqsf dxfgu/kflnsf, pkdxfgu/kflnsf,

gu/kflnsf If]qleq / ljefun] tf]s]sf k|d'v /fhdfu{ If]qdf -xf]6]n, /]i6'/]G6 afx]s_

dlb/fsf] sf/f]jf/ ug]{n] dlb/f / ;"lt{hGo a:t'sf] dfq sf/f]jf/ ug{ kfOg]5 .

t/ l8kf6{d]06n :6f]/n] dlb/fsf] cnUu} laqmL sIf /fvL c? ;fdfgsf] klg

sf/f]jf/ ug{ kfpg] 5g\ .

-@_ of] lgod k|f/De x'Fbfsf jvt dlb/f tyf ;"lt{hGo a:t'sf] sf/f]jf/

ug{ Ohfhtkq k|fKt ug]{ JolQmn] of] lgod k|f/De ePsf] ldltn] b'O{ dlxgfleq

pklgod -!_ adf]lhdsf] Joj:yf ug{' kg]{5 . ;f] cg';f/ ug{ g;Sg] JolQmn] b'O{

dlxgfleq cfk"m;Fu ePsf] dlb/f laqmL ljt/0f u/L jf cfk"lt{stf{ jf pTkfbsnfO{

lkmtf{ u/L df}Hbft z"Go ug'{ kg]{5 . pTkfbs jf cfk"lt{stf{n] klg To:tf] df}Hbft

lkmtf{ lng' kg]{5 .

Page 32: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL—!

-lgod # / % ;Fu ;DjlGwt_

>Ldfg k|d'vHo",

cfGtl/s /fh:j sfof{no÷s/bftf ;]jf sfof{no÷sf]=n]=lg=sf=, ==============

.

d÷xfdLn] b]xfodf pNn]lvt sfo{ ug{sf nflu b]xfosf sfuhft, ljj/0f /

Ohfhtkq b:t'/ ;+nUg /fvL Ohfhtkq kfpg÷gljs/0fsf] nflu of]

lgj]bg k]z u/]sf] 5f}+ . plNnlvt ljj/0f / tYo d}n] hfg]a'em];Dd 7Ls

5g\ .

-!_ cGtMz'Ns Ohfhtkqsf] k|sf/ M— -cfkm"n] lng'kg]{ Ohfhtkqsf] k|sf/df

-7Ls_ nufpg' xf];_

Ohfhtkq k|sf/ pTkfbg k}7f/L ljqmL ;+ro ;]jf O{6f cGo

gofF

gjLs/0f

sf/f]jf/sf] gfd

-@_ AolQm÷k|lti7fgsf] gfdM—

g]kfnL

c+u|]hL

JolQm eP lghsf]M klt.kTgLsf] gfdM afa'sf] gfdM afh].;;'/fsf] gfdM

-#_ btf{ ljj/0f M—

:yfoL n]vf gDj/ sfof{nosf] gfd M

Aoj;fo btf{ ldlt sfof{no / :yfg btf{ g+=

sf/f]jf/ z'? ePsf] ldlt gljs/0f x'g'kg]{ cf

@) ÷ ÷ @) ÷ ÷

-$_ d'Vo sfof{nosf] 7]ufgf M—

Page 33: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

:yfg kqfrf/ ug]{ 7]ufgf

3/ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k\mofS; g+= Od]n

-%_ sf/f]jf/sf] d'Vo :yfg M—

-olb d'Vo sfof{no eGbf km/s

ePdf dfq_

:yfg kqfrf/ ug]{ 7]ufgf

3/ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

6]lnkmf]g g+= kf]=j=g+=

k\mofS; g+= Od]n

rf/ lsNnf k"j{ klZrd pQ/ blIf0f

-^_ Ohfht b:t'/÷gjLs/0f b:t'/ ;DaGwL ljj/0fM—

qm=;+

=

sf/f]jf/sf] gfd÷

Ohfhtkq k|sf/

bflvnf hl/jfgf a}+s÷

sfof{no

ef}=g+=÷/=

g+

=

Page 34: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

o sfof{nodf bflvnf u/]sf] eP ;f]sf] k=;+=================ldlt @)

÷ ÷

o s'g} /fh:j afFsL 5÷5}g . 5 eg] < cfos/

d"=c=s/ M

cGtMz'Ns M

cGo M

-&_ k|jGw lgb]{zs÷k|d'v ;+rfns÷sfo{sf/L lgb]{zs M—

-s_ gfd klxnf] aLrsf] y/

g]kfnL

c+u|]hL

-v_ lgo'lQm ldlt -u_

/fli6«otf

-3_ kl/ro u/fpg] cGo sfuhft

sfuhftsf] k|sf/ kl/rokq g+= hf/L ug]{ sfof{no

/ :yfg

hf/L

ldlt

-ª_ 7]ufgf M—

:yfg kqfrf/ ug]{ 7]ufgf

3/ g+=-Ans g+=_

j8f g+=

6f]n

d= p=d=g=kf= g=kf=

uf=lj=;=

lhNnf

If]q

Page 35: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

6]lnkmf]g g+= kf]=j=g+=

k\mofS; g+= Od]n

lgj]bssf] b:tvt M

lgj]bssf] gfd M

kb M

;+:yfsf] 5fk M

-*_sfof{no k|of]hgsf] nflu M

============Ohfhtkq cf=j================sf nflu :jLs[t ePsf]

.

=========Ohfhtkq cf=j=======sf nflu gljs/0f ePsf] 5 .

=================================Ohfhtkqsf nflu ef}=g+==============/=g+=============== af6

?=============b:t'/ / ?======================= yk b:t'/ -hl/jfgf_ bflvnf ePsf] 5 .

k]z ug]{ M l;kmfl/; ug]{ M ;b/ ug]{ M

ldlt

61gf]6M s]xL cg';"rLx? kl/dfh{g / yk ePsf] .

61 o; cg';"rL nufot cg';"rL $s, $v, $u , $3 / ( gjf}+ ;+zf]wgåf/f kl/dflh{t

ePsf] . o; k"j{sf] cg';"rL ! lgDgfg';f/ lyof]M

cg';"rL – !

-lgod # ;Fu ;DalGwt_

Ohfhtkqsf] nflu lgj]bgsf] 9fFrf

>L ==================================

================================

ljifoM– pTkfbg÷k}7f/L÷laqmL÷;+ro÷;]jfsf] nflu Ohfhtkq kfpFm .

dxf]bo,

======================= pTkfbg÷k}7f/L÷laqmL÷;~ro ug{÷ =========== ;]jf k|bfg ug{sf]

nflu b]xfosf sfuhft tyf ljj/0f / Ohfhtkq b:t"/ afkt nfUg]

Page 36: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

kGw|f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&#.)&$ sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq

agfpg] k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= !,^),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

- !_ kfFrtf/] xf]6n ?=%),))).–

-@_ rf/tf/] xf]6n ?=$),))).–

-#_ tLgtf/] xf]6n ?=#),))).–

?======================.– ;d]t ;+nUg /fvL Ohfhthkq kfpgsf] nflu cGtMz'Ns P]g,

@)%*, cGtMz'Ns lgodfjnL, @)%( tyf Ohfhtkqdf tf]lsPsf zt{ aGb]hsf

cwLgdf /xL sf/f]jf/ ;~rfng ug{ d~h'/ u/]sf] Joxf]/f cg'/f]w ub{5' .

!= JolQm jf k|lti7fgsf] gfd / 7]ufgf M–

@= JolQm jf k|lti7fgsf] :yfoL n]vf gDa/M–

#= k|lti7fgsf] rf/ lsNnf M–

$= :jfdL, lx:;]bf/ / k|aGw lgb]{zssf] k'/f gfd / 7]ufgf M–

%= sf/f]jf/sf] gfd M–

^= k"FhL M–

&= sfd z'? ug]{ ldlt M–

*= pTkfbg Ifdtf M–

(= cGo M–

lgj]bs

Page 37: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_ b'O{tf/] xf]6n ?=@),))).–

-%_ Pstf/] xf]6n ?=!),))).–

- ^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL

ljt/0f ug]{ ko{6s :t/sf] /]i6'/]06 tyf l/;f]6{ ?= &,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{

;fwf/0f xf]6n, /]i6'/]06 / af/ tyf nh ?= #,–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= !),))).–

-$_dxfgu/kflnsf, pkdxfgu/kflnsf /

gu/kflnsfdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f

ljqm]tf ? &,))).–

-%_dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf

jfx]ssf cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{

v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n :6f]/ ?= @),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= $),))).–

-@_ dlb/f lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{,v}gL, kfgd;nf / cGo j:t'x? k}7f/L,

lgsf;L tyf v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6 / l;uf/ ?= $),))).–

-v_ ;"tL{ tyf ;"tL{hGo j:t'-ljb]zL v}gL,hbf{, gz

tyf kfgd;nf cflb _ k}7f/L ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{, tyf

;'tL{hGo j:t' yf]s lals| ?= ^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf ;"tL{hGo

j:t' -r'/f]6 afx]s_ pTkfbg ug]{sf] nlfu ?=!,)),))).

Page 38: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-ª_ r'/f]6, v}gL, hbf{,gz, ;"tL{ tyf kfgd;nf v'b|f

vl/b lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 / l:k|6 v/Lb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=%,))).–

-h_ g]kfn aflx/ r'/f]6 / cGo ;"tL{hGo j:t'x?

lgsf;Lstf{ ?= %,))).–

-em_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v gePsf t/

:jb]zdf pTkfbg ubf{ cGtMz'NS nfUg] j:t'x?

k}7f/L ug]{sf] nflu ?= !),))).–

-`_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, / ;s6 pTkfbg ug]{ b]xfo adf]lhdsf

pBf]usf] nflu

-!_ -!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz

x;{ kfj/;Ddsf]_ ?=@),))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/ eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ / # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l:y/ k"+hLsf]

cfwf/df k|To]s ! nfv ?k}of+ l:y/ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}of+sf

b/n] pTkfbg O{hfht kq b:t'/ nfUg]5 . o:tf] O{hfhtkq b:t'/ Go'gtd

;ft xhf/ ?k}of+ eGbf sd / clwstd rfln; xhf/ ?k}of+ eGbf a9L x'g] 5}

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] o:tf] b:t"/ b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

Page 39: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

kGw|f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&@.)&# sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq

agfpg] k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= !,^),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

- !_ kfFrtf/] xf]6n ?=%),))).–

-@_ rf/tf/] xf]6n ?=$),))).–

-#_ tLgtf/] xf]6n ?=#),))).–

-$_ b'O{tf/] xf]6n ?=@),))).–

-%_ Pstf/] xf]6n ?=!),))).–

- ^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL

ljt/0f ug]{ ko{6s :t/sf] /]i6'/]06 tyf l/;f]6{ ?= &,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{

;fwf/0f xf]6n, /]i6'/]06 / af/ tyf nh ?= #,–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= !),))).–

Page 40: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_dxfgu/kflnsf, pkdxfgu/kflnsf /

gu/kflnsfdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f

ljqm]tf ? &,))).–

-%_dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf

jfx]ssf cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{

v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n :6f]/ ?= @),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= $),))).–

-@_ dlb/f lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{,v}gL, kfgd;nf / cGo j:t'x? k}7f/L,

lgsf;L tyf v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6 / l;uf/ ?= $),))).–

-v_ ;"tL{ tyf ;"tL{hGo j:t'-ljb]zL v}gL,hbf{, gz

tyf kfgd;nf cflb _ k}7f/L ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{, tyf

;'tL{hGo j:t' yf]s lals| ?= ^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf ;"tL{hGo

j:t' -r'/f]6 afx]s_ pTkfbg ug]{sf] nlfu ?=!,)),))).

-ª_ r'/f]6, v}gL, hbf{,gz, ;"tL{ tyf kfgd;nf v'b|f

vl/b lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 / l:k|6 v/Lb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=%,))).–

-h_ g]kfn aflx/ r'/f]6 / cGo ;"tL{hGo j:t'x?

lgsf;Lstf{ ?= %,))).–

-em_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v gePsf t/

:jb]zdf pTkfbg ubf{ cGtMz'NS nfUg] j:t'x?

k}7f/L ug]{sf] nflu ?= !),))).–

Page 41: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-`_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, / ;s6 pTkfbg ug]{ b]xfo adf]lhdsf

pBf]usf] nflu

-!_ -!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz

x;{ kfj/;Ddsf]_ ?=@),))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/ eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ / # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l:y/ k"+hLsf]

cfwf/df k|To]s ! nfv ?k}of+ l:y/ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}of+sf

b/n] pTkfbg O{hfht kq b:t'/ nfUg]5 . o:tf] O{hfhtkq b:t'/ Go'gtd

;ft xhf/ ?k}of+ eGbf sd / clwstd rfln; xhf/ ?k}of+ eGbf a9L x'g] 5}

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] o:tf] b:t"/ b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -h_ adf]lhd a'´fpg' kg]{

/sddWo] aL; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3

d;fGt;Dd / afFsL /sd a}zfv d;fGt;Dd a'´fpg] u/L ls:tf sfod

ul/Psf]5 .

-#_ d"No clej[l4 s/df btf{ ePsf :6f]g qm;/ pBf]ux¿n] Ohfhtkq

b:t'/ ltg'{ kg]{ 5}g . t/ o:tf :6f]g qm;/ pBf]ux¿n] Ps cfly{s

jif{sf nflu a'´fpg' kg]{ Ohfhtkq b:t'/ eGbf sd d"No clej[l4 s/

c;'n u/L cfGtl/s /fh:j÷ s/bftf ;]jf sfof{nodf bflvnf u/]sf]

cj:yfdf To:tf] sd ePsf] /sd Ohfhtkq b:t'/ jfkt cfly{s jif{

;dfKt ePsf] Ps dlxgf leqdf cfGtl/s /fh:j sfof{nodf bflvnf

ug'{ kg]{5 / ;f] cjlwleq bflvnf gu/]df ;f]df P]g adf]lhd lanDa

b:t'/ nfUg]5 .

Page 42: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

rf}wf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&!.)&@ sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq agfpg]

k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= !,^),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=%),))).–

-@_ rf/tf/] xf]6n ?=$),))).–

-#_ tLgtf/] xf]6n ?=#),))).–

-$_ b'O{tf/] xf]6n ?=@),))).–

-%_ Pstf/] xf]6n ?=!),))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL

ljt/0f ug]{ ko{6s :t/sf] /]i6'/]06 tyf l/;f]6{ ?= &,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{

;fwf/0f xf]6n, /]i6'/]06 / a -v_

dlb/f ljqm]tfsf] nflu M

Page 43: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-!_ dlb/f ljt/s ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= !),))).–

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? &,))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf jfx]ssf

cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n :6f]/ ?= @),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= $),))).–

-@_ dlb/f lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{,v}gL, kfgd;nf / cGo j:t'x? k}7f/L, lgsf;L tyf

v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6 / l;uf/ ?= $),))).–

-v_ ;"tL{ tyf ;"tL{hGo j:t'-ljb]zL v}gL,hbf{, gz tyf

kfgd;nf cflb _ k}7f/L ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{, tyf ;'tL{hGo

j:t' yf]s lals| ?=^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf ;"tL{hGo j:t'

-r'/f]6 afx]s_ pTkfbg ug]{sf] nlfu ?=$),))).

-ª_ r'/f]6, v}gL, hbf{,gz, ;"tL{ tyf kfgd;nf v'b|f vl/b

lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 / l:k|6 v/Lb laqmL -lgsf;L ;d]t_ ug]{sf]

nflu ?=%,))).–

-Hf_ :6f]g s|;/ -lu6[L /f]8f pTkfbg jf lgsf;L ug]{ pBf]u_ ?=!,%),))).

-em_ g]kfn aflx/ r'/f]6 / cGo ;"tL{hGo j:t'x? lgsf;Lstf{ ?= %,))).–

Page 44: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-`_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v gePsf t/

:jb]zdf pTkfbg ubf{ cGtMz'NS nfUg] j:t'x? k}7f/L

ug]{sf] nflu ?= !),))).–

-6_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_, sfnf]

;Vv/, / ;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf]

nflu

-!_ -!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/;Ddsf]_ ?=@),))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{ kfj/

eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ / # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l:y/

k"+hLsf] cfwf/df k|To]s ! nfv ?k}of+ l:y/ k"+hL ePsf] k|lti7fgnfO{ krf;

?k}of+sf b/n] pTkfbg O{hfht kq b:t'/ nfUg]5 . o:tf] O{hfhtkq b:t'/

Go'gtd ;ft xhf/ ?k}of+ eGbf sd / clwstd rfln; xhf/ ?k}of+ eGbf

a9L x'g] 5} .

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] o:tf] b:t"/ b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -h_ adf]lhd a'´fpg' kg]{

/sddWo] aL; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3

d;fGt;Dd / afFsL /sd a}zfv d;fGt;Dd a'´fpg] u/L ls:tf sfod

ul/Psf]5 .

-#_ d"No clej[l4 s/df btf{ ePsf :6f]g qm;/ pBf]ux¿n] Ohfhtkq

b:t'/ ltg'{ kg]{ 5}g . t/ o:tf :6f]g qm;/ pBf]ux¿n] Ps cfly{s

jif{sf nflu a'´fpg' kg]{ Ohfhtkq b:t'/ eGbf sd d"No clej[l4 s/

c;'n u/L cfGtl/s /fh:j÷ s/bftf ;]jf sfof{nodf bflvnf u/]sf]

cj:yfdf To:tf] sd ePsf] /sd Ohfhtkq b:t'/ jfkt cfly{s jif{

;dfKt ePsf] Ps dlxgf leqdf cfGtl/s /fh:j sfof{nodf bflvnf

ug'{ kg]{5 / ;f] cjlwleq bflvnf gu/]df ;f]df P]g adf]lhd lanDa

b:t'/ nfUg]5 .

Page 45: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

t]x|f]}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)&).)&! sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= !,^),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq

agfpg] k|lti7fgsf] nflu ?=*),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= !,^),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= @,)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=%),))).–

-@_ rf/tf/] xf]6n ?=$),))).–

-#_ tLgtf/] xf]6n ?=#),))).–

-$_ b'O{tf/] xf]6n ?=@),))).–

-%_ Pstf/] xf]6n ?=!),))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL ljt/0f ug]{ ko{6s

:t/sf] /]i6'/]06 tyf l/;f]6{ ?= &,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{ ;fwf/0f xf]6n, /]i6'/]06

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= #),))).–

-@_ yf]s ljqm]tf ?= @),))).–

Page 46: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= !),))).–

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? &,))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf jfx]ssf

cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ?= #,))).–

-^_ l8kf6{d]06n :6f]/ ?= @),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= $),))).–

-@_ dlb/f lgsf;Lstf{ ?= %,))).–

#= r'/f]6, l;uf/, ;"tL{,v}gL, kfgd;nf / cGo j:t'x? k}7f/L,

lgsf;L tyf v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6 / l;uf/ ?= $),))).–

-v_ ;"tL{ tyf ;"tL{hGo j:t'-ljb]zL v}gL,hbf{, gz

tyf kfgd;nf cflb _ k}7f/L ug]{sf] nflu ?= $),))).–

-u_ kfgd;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{, tyf

;'tL{hGo j:t' yf]s lals| ?=^,))).–

-3_ kfgd;nf, v}gL, hbf{, gz, ;"tL{ tyf ;"tL{hGo

j:t' -r'/f]6 afx]s_ pTkfbg ug]{sf] ?=$),))).

-ª_ r'/f]6, v}gL, hbf{,gz, ;"tL{ tyf kfgd;nf v'b|f

vl/b lals| ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=!%,))).–

-5_ v'bf], u'F8 / l:k|6 v/Lb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=%,))).–

-Hf_ :6f]g s|;/ -lu6[L /f]8f pTkfbg jf lgsf;L ug]{

pBf]u_ ?=!,%),))).

-em_ g]kfn aflx/ r'/f]6 / cGo ;"tL{hGo j:t'x?

lgsf;Lstf{ ?= %,))).–

-`_ dfly v08 -s_ b]lv -em_ ;Dd pNn]v gePsf

t/ :jb]zdf pTkfbg ubf{ cGtMz'NS nfUg] j:t'x?

k}7f/L ug]{sf] nflu ?= !),))).–

Page 47: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-6_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo

adf]lhdsf pBf]usf] nflu

-!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/;Ddsf]_ ?=@),))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz

x;{ kfj/ eGbf a9Lsf]_ ?=$),))).–

$= dfly bkmf !, @ / # df pNn]veP afx]ssf] xsdf k|lti7fgsf] l:y/ k"+hLsf]

cfwf/df k|To]s ! nfv ?k}of+ l:y/ k"+hL ePsf] k|lti7fgnfO{ krf; ?k}of+sf b/n]

pTkfbg O{hfht kq b:t'/ nfUg]5 . o:tf] O{hfhtkq b:t'/ Go'gtd ;ft xhf/

?k}of+ eGbf sd / clwstd rfln; xhf/ ?k}of+ eGbf a9L x'g] 5}g .

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] o:tf] b:t"/ b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -h_ adf]lhd a'´fpg' kg]{

/sddWo] aL; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3

d;fGt;Dd / afFsL /sd a}zfv d;fGt;Dd a'´fpg] u/L ls:tf sfod

ul/Psf]5 .

-#_ d"No clej[l4 s/df btf{ ePsf :6f]g qm;/ pBf]ux¿n] Ohfhtkq b:t'/

t/ o:tf :6f]g qm;/ pBf]ux¿n] Ps cfly{s jif{sf nflu a'´fpg' kg]{

Ohfhtkq b:t'/ eGbf sd d"No clej[l4 s/ c;'n u/L cfGtl/s /fh:j÷

s/bftf ;]jf sfof{nodf bflvnf u/]sf] cj:yfdf To:tf] sd ePsf] /sd

Ohfhtkq b:t'/ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf cfGtl/s

/fh:j sfof{nodf bflvnf ug'{ kg]{5 / ;f] cjlwleq bflvnf gu/]df ;f]df P]g

adf]lhd lanDa b:t'/ nfUg]5 .

Page 48: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

-cf=j= @)^(.)&) sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq agfpg]

k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= *),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=#),))).–

-@_ rf/tf/] xf]6n ?=@%,))).–

-#_ tLgtf/] xf]6n ?=!*,))).–

-$_ b'O{tf/] xf]6n ?=!@,%)).–

-%_ Pstf/] xf]6n ?= &,))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL ljt/0f ug]{ ko{6s

:t/sf] /]i6'/]06 tyf l/;f]6{ ?= %,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{ ;fwf/0f xf]6n, /]i6'/]06

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

Page 49: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= *,))).–

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf jfx]ssf

cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n :6f]/ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= @),))).–

-@_ dlb/f lgsf;Lstf{ ?= #,%)).–

--3_ r'/f]6 lgsf;Lstf{ Mg]kfn aflx/ r'/f]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6, l;uf/, ;'tL{ tyf ;'tL{hGo j:t'

k}7f/L ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgk/fu tyf

kfgd;nf k}7f/L ug]{sf] nflu ?= @%,))).–

-u_ kfgk/fu, kfg d;nf, r'/f]6, v}gL, hbf{, gz,

;'tL{, tyf ;'tL{hGo j:t' yf]s v/Lb laqmL ug]{sf] nflu ?=%,))).–

-3_ kfgk/fu, kfg d;nf, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j:t' -r'/f]6 afx]s_ pTkfbg ug]{sf] nflu ?= @%,))).

-ª_ r'/f]6, v}gL, hbf{, gz, kfgk/fu, ;'tL{ tyf tyf

kfgd;nf v'b|f v/Lb ljqmL ug]{sf] nflu ?= !,%)).–

-r_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=*,))).–

-5_ v'bf], u'F8 / l:k|6 v/Lb laqmL -lgsf;L ;d]t_

ug]{sf] nflu ?=#,%)).–

-h_ O{+6f pTkfbg ug]{ pBf]usf] k|lte6\6fsf nflu ?= !,%),))).–

-em_ :6f]g qm;/ -lu§L /f]8f pTkfbg jf lgsf;L ug]{

pBf]u_ ?= !,)),))).–

-`_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ u'0f_, sfnf] ;Vv/,

/;s6 pTkfbg ug]{ b]xfo adf]lhdsf pBf]usf] nflu

-!_ -!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -

bz x;{ kfj/;Ddsf]_ ?=!%,))).–

Page 50: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -

bz x;{ kfj/ eGbf a9Lsf]_ ?=#),))).–

$= dfly k|s/0f !,@ / # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l:y/ k"+hLsf]

cfwf/df k|To]s ! nfv ?k}of+ l:y/ k"+hL ePsf] k|lti7fgnfO{ tL; ?k}of+sf b/n]

pTkfbg O{hfht kq b:t'/ nfUg]5 . o:tf] O{hfhtkq b:t'/ Go'gtd kf+r xhf/

?k}of+ eGbf sd / clwstd klRr; xhf/ ?k}of+ eGbf a9L x'g] 5}g .

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] b:t"/ sf7df08f} pkTosf aflx/sf O{6f

pBf]usf] xsdf klRr; k|ltzt / b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlb/f v/Lb ljqmL ug]{ ePdf

;aeGbf j9L b/sf] b:t'/ dfq j'emfP k'Ug]5 .

-#_ O{+§f pTkfbs / :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -h_ jf -em_

adf]lhd a'´fpg' kg]{ /sd dWo] la; k|ltzt Ohfhtkq ln+bf,

rfnL; k|ltzt df3 d;fGt;Dd / afFsL /sd h]i7 d;fGt;Dd

a'´fpg] u/L ls:tf sfod ul/Psf] 5 .

-$_ d"No clej[l4 s/df btf{ ePsf O{+§f pTkfbg / :6f]g qm;/

pBf]ux?n] Ohfhtkq b:t"/ ltg'{ kg]{ 5}g . t/ o:tf O{+§f pTkfbs /

:6f]g qm;/ pBf]ux?n] Ps cfly{s jif{sf nflu a'´fpg' kg]{

Ohfhtkq b:t"/ eGbf sd d"No clej[l4 s/ c;'n u/L cfGtl/s

/fh:j sfof{nodf bflvnf u/sf] cj:yfdf To:tf] sd ePsf] /sd

Ohfhtkq b:t"/ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf

cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kg]{5 / ;f] cjlwleq bflvnf

gu/]df ;f]df P]g adf]lhd lanDa b:t"/ nfUg]5 .

#-%_ o; cg';"rLsf] k|s/0f # sf] v08 -s_, -v_, -u_, -3_ / -em_ df

tf]lsPsf] Ohfhtkq b:t"/ tyf gjLs/0f b:t"/ sf7df8f}+ pkTosf

eGbf aflx/sf Ohfhtkqjfnfsf xsdf kRrL; k|ltztn] sd nfUg]5

.

Page 51: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

afx|f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^*.)^( sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq agfpg]

k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= *),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=#),))).–

-@_ rf/tf/] xf]6n ?=@%,))).–

-#_ tLgtf/] xf]6n ?=!*,))).–

-$_ b'O{tf/] xf]6n ?=!@,%)).–

-%_ Pstf/] xf]6n ?= &,))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL ljt/0f ug]{ ko{6s

:t/sf] /]i6'/]06 tyf l/;f]6{ ?= %,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{ ;fwf/0f xf]6n, /]i6'/]06

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

Page 52: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= *,))).–

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf jfx]ssf

cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n :6f]/ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= @),))).–

@_ dlb/f lgsf;Lstf{ ?= #,%)).–

3_ r'/f]6 lgsf;Lstf{ Mg]kfn aflx/ r'/f]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

s_ ljb]zL r'/f]6, l;uf/, ;'tL{ tyf ;'tL{hGo j:t' k}7f/L

ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgk/fu tyf kfgd;nf k}7f/L

ug]{sf] nflu ?= @%,))).–

-u_ kfgk/fu, kfg d;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{, tyf

;'tL{hGo j:t' yf]s v/Lb laqmL ug]{sf] nflu ?=%,))).–

-3_ kfgk/fu, kfg d;nf, v}gL, hbf{, gz, ;'tL{, tyf

;'tL{hGo j:t' -r'/f]6 afx]s_ pTkfbg ug]{sf] nflu ?= @%,))).

-ª_ r'/f]6, v}gL, hbf{, gz, kfgk/fu, ;'tL{ tyf tyf

kfgd;nf v'b|f v/Lb ljqmL ug]{sf] nflu ?=!,%)).–

-r_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=*,))).–

-5_ v'bf], u'F8 / l:k|6 v/Lb laqmL -lgsf;L_ ug]{sf] nflu ?=#,%)).–

-h_ O{+6f pTkfbg ug]{ pBf]usf] k|lte6\6fsf nflu ?= !,%),))).–

-em_ :6f]g qm;/ -lu§L /f]8f pTkfbg jf lgsf;L ug]{

pBf]u_ ?= !,)),))).–

-`_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo adf]lhdsf

pBf]usf] nflu

-!_ -!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/;Ddsf]_ ?=!%,))).–

Page 53: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/ eGbf a9Lsf]_ ?=#),))).–

$= dfly k|s/0f !, @ / # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l:y/

k"+hLsf] cfwf/df k|To]s ! nfv ?k}of+ l:y/ k"+hL ePsf] k|lti7fgnfO{

tL; ?k}of+sf b/n] pTkfbg O{hfht kq b:t'/ nfUg]5 . o:tf]

O{hfhtkq b:t'/ Go'gtd kf+r xhf/ ?k}of+ eGbf sd / clwstd

klRr; xhf/ ?k}of+ eGbf a9L x'g] 5}g .

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] b:t"/ sf7df08f} pkTosf aflx/sf O{6f

pBf]usf] xsdf klRr; k|ltzt / b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlb/f v/Lb ljqmL ug]{ ePdf

;aeGbf j9L b/sf] b:t'/ dfq j'emfP k'Ug]5 .

-#_ O{+§f pTkfbs / :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -h_ jf -em_

adf]lhd a'´fpg' kg]{ /sd dWo] la; k|ltzt Ohfhtkq ln+bf,

rfnL; k|ltzt df3 d;fGt;Dd / afFsL /sd h]i7 d;fGt;Dd

a'´fpg] u/L ls:tf sfod ul/Psf] 5 .

-$_ d"No clej[l4 s/df btf{ ePsf O{+§f pTkfbg / :6f]g qm;/

pBf]ux?n] Ohfhtkq b:t"/ ltg'{ kg]{ 5}g . t/ o:tf O{+§f pTkfbs /

:6f]g qm;/ pBf]ux?n] Ps cfly{s jif{sf nflu a'´fpg' kg]{

Ohfhtkq b:t"/ eGbf sd d"No clej[l4 s/ c;'n u/L cfGtl/s

/fh:j sfof{nodf bflvnf u/sf] cj:yfdf To:tf] sd ePsf] /sd

Ohfhtkq b:t"/ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf

cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kg]{5 / ;f] cjlwleq bflvnf

gu/]df ;f]df P]g adf]lhd lanDa b:t"/ nfUg]5 .

#-%_ o; cg';"rLsf] k|s/0f # sf] v08 -s_, -v_, -u_, -3_ / -em_ df

tf]lsPsf] Ohfhtkq b:t"/ tyf gjLs/0f b:t"/ sf7df8f}+ pkTosf

eGbf aflx/sf Ohfhtkqjfnfsf xsdf kRrL; k|ltztn] sd nfUg]5

.

Page 54: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

P3f/f}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^&.)^* sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq agfpg]

k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= *),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=#),))).–

-@_ rf/tf/] xf]6n ?=@%,))).–

-#_ tLgtf/] xf]6n ?=!*,))).–

-$_ b'O{tf/] xf]6n ?=!@,%)).–

-%_ Pstf/] xf]6n ?= &,))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL ljt/0f

ug]{ ko{6s

:t/sf] /]i6'/]06 tyf l/;f]6{ ?= %,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{ ;fwf/0f

xf]6n, /]i6'/]06 / af/ tyf nh ?= #,))).–

Page 55: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= *,))).–

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf

jfx]ssf cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{

v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n :6f]/ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= @),))).–

-@_ dlb/f lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ Mg]kfn aflx/ r'/f]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6, l;uf/, ;'tL{ tyf ;'tL{hGo j:t' k}7f/L

ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgk/fu tyf kfgd;nf k}7f/L

ug]{sf] nflu ?= @%,))).–

-u_ kfgk/fu, kfg d;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j:t' yf]s v/Lb laqmL ug]{sf] nflu ?=%,))).–

-3_ r'/f]6, v}gL, hbf{, gz, kfgk/fu tyf kfgd;nf v'b|f

v/Lb ljqmL ug]{sf] nflu ?=!,%)).–

-ª_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 / l:k|6 v/Lb laqmL ug]{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf] k|lte6\6fsf nflu ?= !,%),))).–

-h_ :6f]g qm;/ -lu§L /f]8f pTkfbg ug]{ pBf]u_ ?= !,)),))).–

-em_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo adf]lhdsf

pBf]usf] nflu

Page 56: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-!_ -!_el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/;Ddsf]_ ?=!%,))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/ eGbf a9Lsf]_ ?=#),))).–

$= dfly k|s/0f !, @ / # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l:y/

k"FhLsf] cfwf/df k|To]s Ps nfv ?k}ofF l:y/ k"FhL ePsf] k|lti7fgnfO{ tL;

?k}ofFsf b/n] pTkfbg Ohfhtkq b:t'/ nfUg]5 . o:tf] Ohfhtkq b:t'/

Go"gtd tLg xhf/ ?k}ofF eGbf sd / clwstd krf; xhf/ ?k}ofF eGbf a9L

x'g]5}g .

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] o:tf] b:t"/ sf7df08f} pkTosf aflx/sf O{6f

pBf]usf] xsdf klRr; k|ltzt / b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlb/f v/Lb ljqmL ug]{ ePdf

;aeGbf j9L b/sf] b:t'/ dfq j'emfP k'Ug]5 .

-#_ tLg cfly{s aif{sf] nflu Ps} k6s gljs/0f ug]{ O{hfht kqjfnfnfO{

o:tf] b:t'/df bz k|ltzt 5'6 x'g]5 .

-$_ O{+§f pTkfbs / :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -5_ adf]lhd

a'´fpg' kg]{ /sd dWo] la; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt

df3 d;fGt;Dd / afFsL /sd h]i7 d;fGt;Dd a'´fpg] u/L ls:tf

sfod ul/Psf] 5 .

-%_ d"No clej[l4 s/df btf{ ePsf O{+§f pTkfbg / :6f]g qm;/ ug]{

pBf]ux?n] Ohfhtkq b:t"/ ltg'{ kg]{ 5}g . t/ o:tf O{+§f pTkfbs /

:6f]g qm;/ pBf]ux?n] Ps cfly{s jif{sf nflu a'´fpg' kg]{

Ohfhtkq b:t"/ eGbf sd d"No clej[l4 s/ c;'n u/L cfGtl/s

/fh:j sfof{nodf bflvnf u/sf] cj:yfdf To:tf] sd ePsf] /sd

Ohfhtkq b:t"/ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf

cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kg]{5 / ;f] cjlwleq bflvnf

gu/]df ;f]df P]g adf]lhd lanDa b:t"/ nfUg]5 .

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

Page 57: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

bzf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^^.)^& sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq agfpg]

k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= *),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=#),))).–

-@_ rf/tf/] xf]6n ?=@%,))).–

-#_ tLgtf/] xf]6n ?=!*,))).–

-$_ b'O{tf/] xf]6n ?=!@,%)).–

-%_ Pstf/] xf]6n ?= &,))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL ljt/0f

ug]{ ko{6s

:t/sf] /]i6'/]06 tyf l/;f]6{ ?= %,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL ljqmL ljt/0f ug]{ ;fwf/0f

xf]6n, /]i6'/]06 / af/ tyf nh ?= #,))).–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= *,))).–

Page 58: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf

jfx]ssf

cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ?= @))).–

-^_ l8kf6{d]06n :6f]/ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= @),))).–

-@_ dlb/f lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ Mg]kfn aflx/ r'/f]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6, l;uf/, ;'tL{ tyf ;'tL{hGo j:t' k}7f/L

ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgk/fu tyf kfgd;nf k}7f/L

ug]{sf] nflu ?= @%,))).–

-u_ kfgk/fu, kfg d;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j:t' yf]s v/Lb laqmL ug]{sf] nflu ?=%,))).–

-3_ r'/f]6, v}gL, hbf{, gz, kfgk/fu tyf kfgd;nf v'b|f

v/Lb ljqmL ug]{sf] nflu ?=!,%)).–

-ª_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 / l:k|6 v/Lb laqmL ug]{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf] k|lte6\6fsf nflu ?= !,%),))).–

-h_ :6f]g qm;/ -lu§L /f]8f pTkfbg ug]{ pBf]u_ ?= !,)),))).–

-em_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo adf]lhdsf

pBf]usf] nflu

-!_ -!_el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/;Ddsf]_ ?=!%,))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/ eGbf a9Lsf]_ ?=#),))).–

Page 59: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

$=M dfly k|s/0f !, @ / # df pNn]v eP afx]ssf] xsdf k|lti7fgsf] l:y/

k"FhLsf] cfwf/df k|To]s Ps nfv ?k}ofF l:y/ k"FhL ePsf] k|lti7fgnfO{ tL;

?k}ofFsf b/n] pTkfbg Ohfhtkq b:t'/ nfUg]5 . o:tf] Ohfhtkq b:t'/

Go"gtd tLg xhf/ ?k}ofF eGbf sd / clwstd krf; xhf/ ?k}ofF eGbf a9L

x'g]5}g .

b«i6Jo M

-!_ o; cg';"rL adf]lhdsf] o:tf] b:t"/ sf7df08f} pkTosf aflx/sf O{6f

pBf]usf] xsdf klRr; k|ltzt / b'u{d If]qsf kmnkm'ndf cfwfl/t

jfOg Pjd\ dlb/f pBf]usf] xsdf krxQ/ k|ltztn] sd nfUg]5 .

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlb/f v/Lb ljqmL ug]{ ePdf

;aeGbf j9L b/sf] b:t'/ dfq j'emfP k'Ug]5 .

-#_ O{+§f pTkfbs / :6f]g qm;/ pBf]un] k|s/0f # sf] v08 -5_ adf]lhd

a'´fpg' kg]{ /sd dWo] la; k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt

df3 d;fGt;Dd / afFsL /sd h]i7 d;fGt;Dd a'´fpg] u/L ls:tf

sfod ul/Psf] 5 .

-$_ d"No clej[l4 s/df btf{ ePsf O{+§f pTkfbg / :6f]g qm;/ ug]{

pBf]ux?n] Ohfhtkq b:t"/ ltg'{ kg]{ 5}g .t/ o:tf O{+§f pTkfbs /

:6f]g qm;/ pBf]ux?n] Ps cfly{s jif{sf nflu a'´fpg' kg]{

Ohfhtkq b:t"/ eGbf sd d"No clej[l4 s/ c;'n u/L cfGtl/s

/fh:j sfof{nodf bflvnf u/sf] cj:yfdf To:tf] sd ePsf] /sd

Ohfhtkq b:t"/ jfkt cfly{s jif{ ;dfKt ePsf] Ps dlxgf leqdf

cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kg]{5 / ;f] cjlwleq bflvnf

gu/]df ;f]df P]g adf]lhd lanDa b:t"/ nfUg]5 .

#-%_ o; cg';"rLsf] bkmf # sf] v08 -s_, -v_, -u_, -3_ / -em_ df

tf]lsPsf] Ohfhtkq b:t"/ tyf gjLs/0f b:t"/ sf7df8f}+ pkTosf

eGbf aflx/sf Ohfhtkqjfnfsf xsdf kRrL; k|ltztn] sd

nfUg]5 .

cg';"rL–@

-lgod # / % ;+u ;DalGwt_

Page 60: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

gjf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^%.)^^ sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf ;]jfsf] Ohfhtkq b:t'/ / gjLs/0f b:t'/

Ohfhtkq b:t'/ tyf gjLs/0f b:t'/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷j|f08L -kmnk"mndf cfwfl/t_ dfq

agfpg] k|lti7fgsf] nflu ?=$),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= *),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !)),))).–

@= dlb/f ljqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=#),))).–

-@_ rf/tf/] xf]6n ?=@%,))).–

-#_ tLgtf/] xf]6n ?=!*,))).–

-$_ b'O{tf/] xf]6n ?=!@,%)).–

-%_ Pstf/] xf]6n ?= &,))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL ljqmL ljt/0f

ug]{ ko{6s :t/sf] /]i6'/]06 tyf l/;f]6{ ?= %,))).–

-&_ :jb]zL dlb/f jf]tn vf]nL

ljqmL ljt/0f ug]{ ;fwf/0f

xf]6n, /]i6'/]06 / af/ tyf nh ?= #,))).–

-v_ dlb/f ljqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= @),))).–

-@_ yf]s ljqm]tf ?= !@,))).–

-#_ :jb]zL tyf ljb]zL dlb/f ljqmL ug]{ v'b|f ljqm]tf ?= *,))).–

Page 61: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsfdf

:jb]zL dlb/fdfq ljqmL ug]{ v'b|f ljqm]tf ? ^))).–

-%_ dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf

jfx]ssf cGo If]qdf :jb]zL dlb/fdfq ljqmL ug]{

v'b|f ljqm]tf ?= @))).–

-%_ l8kf6{d]06n :6f]/ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= @),))).–

-@_ dlb/f lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ M

g]kfn aflx/ r'/f]6 lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb ljqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6, l;uf/, ;'tL{ tyf ;'tL{hGo j:t' k}7f/L

ug]{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgk/fu tyf kfgd;nf

k}7f/L ug]{sf] nflu ?= @%,))).–

-u_ kfgk/fu, kfg d;nf, r'/f]6, v}gL, hbf{, gz, ;'tL{,

tyf ;'tL{hGo j:t' yf]s v/Lb laqmL ug]{sf] nflu ?=%,))).–

-3_ r'/f]6, v}gL, hbf{, gz, kfgk/fu tyf kfgd;nf

v'b|f v/Lb ljqmL ug]{sf] nflu ?=!,%)).–

-ª_ ljb]zL v'bf] / u'\F8 k}7f/L ug]{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 / l:k|6 v/Lb laqmL ug]{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf] k|lte6\6fsf nflu ?= !,%),))).–

-h_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -u'0f_,

sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo adf]lhdsf

pBf]usf] nflu

-!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/;Ddsf]_ ?=#),))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -bz x;{

kfj/ eGbf a9Lsf]_ ?=^),))).–

$= cf}Bf]lus pTkfbg tkm{ M dfly k|s/0f !, @ / # df pNn]v eP afx]ssf]

xsdf k|lti7fgsf] l:y/ k"FhLsf] cfwf/df k|To]s Ps nfv ?k}ofF l:y/ k"FhL ePsf]

Page 62: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

k|lti7fgnfO{ tL; ?k}ofFsf b/n] pTkfbg Ohfhtkq b:t'/ nfUg]5 . o:tf]

Ohfhtkq b:t'/ Go"gtd tLg xhf/ ?k}ofF eGbf sd / clwstd krf; xhf/

?k}ofF eGbf a9L x'g]5}g . k|s/0f !, @ / # df pNn]lvt j:t'x? jfx]s cGo

j:t'x?sf] laqmL ljt/0fsf] nflu Ohfhtkq lng' kg]{ 5}g .

%= ;]jf laqmLsf] nflu M ?=@,))).–

b«i6Jo M

-!_ o:tf] b:t"/ sf7df8f}+ pkTosf afx]s cGo If]qdf krf; k|ltztn] sd

nfUg]5 .

-@_ Ps PsfOn] PseGbf j9L lsl;dsf] dlb/f v/Lb ljqmL ug]{ ePdf

;aeGbf j9L b/sf] b:t'/ dfq j'emfP k'Ug]5 .

-#_ O{+§f pTkfbsn] k|s/0f # sf] v08 -5_ adf]lhd a'´fpg' kg]{ /sd

dWo] bz k|ltzt Ohfhtkq ln+bf, rfnL; k|ltzt df3 d;fGt;Dd /

afFsL /sd kmfNu'0f d;fGt;Dd a'´fpg] u/L ls:tf sfod ul/Psf]

5 .

-$_ d"No clej[l4 s/df btf{ ePsf O{+§f pTkfbg ug]{ pBf]ux?n]

Ohfhtkq b:t"/ ltg'{ kg]{ 5}g .t/ o:tf O{+§f pTkfbsx?n] Ps

cfly{s jif{sf nflu a'´fpg' kg]{ Ohfhtkq b:t"/ eGbf sd d"No

clej[l4 s/ c;'n u/L cfGtl/s /fh:j sfof{nodf bflvnf u/sf]

cj:yfdf To:tf] sd ePsf] /sd Ohfhtkq b:t"/ jfkt cfly{s jif{

;dfKt ePsf] Ps dlxgf leqdf cfGtl/s /fh:j sfof{nodf bflvnf

ug'{ kg]{5 / ;f] cjlwleq bflvnf gu/]df ;f]df P]g adf]lhd lanDa

b:t"/ nfUg]5 .

Page 63: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL–@

-lgod # / % ;Fu ;DalGwt_

;ftf}+ ;+zf]wgåf/f ;+zf]lwt -cf=j= @)^$.)^% sf nflu_

Ohfhtkq lng' kg]{ j:t' tyf Ohfhtkq gjLs/0f b:t"/

Ohfhtkq b:t"/ b]xfo adf]lhd x'g]5 M–

!= dlb/f / Oyfgf]n pTkfbg tkm{ M–

-s_ l:k|6 pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-v_ ljo/ pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-u_ O{yfgf]n pTkfbg ug]{ k|lti7fgsf] nflu ?= *),))).–

-3_ jfO{g÷a|f08L -kmnk"mndf cfwfl/t_ dfq

agfpg] k|lti7fgsf] nflu ?= $),))).–

-ª_ cGo dlb/f pTkfbgsf nflu ?= *),))).–

-r_ r'/f]6 pTkfbg ug]{ k|lti7fgsf] nflu ?= !,)),))).–

@=dlb/f laqmL ljt/0f tkm{ M–

-s_ xf]6n, /]i6'/]06 tyf nhx?sf] nflu

-!_ kfFrtf/] xf]6n ?=#),))).–

-@_ rf/tf/] xf]6n ?=@%,))).–

-#_ tLgtf/] xf]6n ?=!*,))).–

-$_ b'O{tf/] xf]6n ?=!@,%)).–

-%_ Pstf/] xf]6n ?= &,))).–

-^_ :jb]zL tyf ljb]zL dlb/f af]tn vf]nL laqmL

ljt/0f ug]{ ko{6s :t/sf] /]i6'/]06 tyf l/;f]6{ ?= %,))).–

-&_ :jb]zL dlb/f af]tn vf]nL laqmL ljt/0f ug]{

;fwf/0f xf]6n, /]i6'/]06 / jf/ tyf nh ?= #,))).–

-v_ dlb/f laqm]tfsf] nflu M

-!_ dlb/f ljt/s ?= @),))).–

-@_ yf]s laqm]tf ?= !@,))).–

-#_ :jb]zL tyf ljb]zL dlb/f laqmL ug]{ v'b|f

laqm]tf ?= *,))).–

Page 64: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

-$_ :jb]zL dlb/fdfq laqmL ug]{ v'b|f laqm]tf ? !,%)).–

-%_ l8kf6{d]06n :6f]/ ?= !),))).–

-u_ dlb/f lgsf;L tyf k}7f/L stf{sf] nflu M

-!_ ljb]zL dlb/f / l:k|6 k}7f/Lstf{ ?= @),))).–

-@_ dlb/f lgsf;Lstf{ ?= #,%)).–

-3_ r'/f]6 lgsf;Lstf{ Mg]kfn /fHo aflx/ r'/f]6

lgsf;Lstf{ ?= #,%)).–

#= k}7f/L tyf cGo j:t' v/Lb laqmL / pTkfbg tkm{ M

-s_ ljb]zL r'/f]6, l;uf/, ;"tL{ tyf ;"tL{hGo j:t'

k}7f/Lstf{{sf] nflu ?= !),))).–

-v_ ljb]zL v}gL, hbf{, gz kfgk/fu tyf

kfgd;nf k}7f/Lstf{sf] nflu ?= @%,))).–

-u_ kfgk/fu, kfg d;nf, r'/f]6, v}gL, hbf{, gz,

;"tL{, tyf ;"tL{hGo j:t' yf]s v/Lb

laqmLstf{sf] nflu ?= #,))).–

-3_ r'/f]6, v}gL, hbf{, gz, kfgk/fu tyf

kfgd;nf v'b|f v/Lb laqmLstf{sf] nflu ?= %)).–

-ª_ ljb]zL v'bf] / u'\F8 k}7f/Lstf{sf] nflu ?=*,))).–

-r_ v'bf], u'F8 / l:k|6 v/Lb laqmLstf{{sf] nflu ?=#,%)).–

-5_ O{+6f pTkfbg ug]{ pBf]usf] nflu k|lt lrDgL

e§fsf] nflu ?= *),))).–

-h_ kfj/ qm;/ k|of]u u/L pTkfbg x'g] ;Vv/ -

u'0f_, sfnf] ;Vv/, /;s6 pTkfbg ug]{ b]xfo

adf]lhdsf pBf]usf] nflu

-!_ el6{sn /f]n/ k|of]u ug]{ pBf]usf] nflu -bz

x;{ kfj/;Ddsf]_ ?= #),))).–

-@_ xf]l/h]G6n /f]n/ k|of]u ug]{ pBf]usf] nflu -

bz x;{ kfj/ eGbf a9Lsf]_ ?= ^),))).—

$= cf}Bf]lus pTkfbg tkm{ M dfly k|s/0f !, @ / # df pNn]v eP afx]ssf]

xsdf k|lti7fgsf] l:y/ k"FhLsf] cfwf/df k|To]s Ps nfv ?k}Fof l:y/ k"FhL

ePsf] k|lti7fgnfO{ tL; ?k}ofFsf b/n] pTkfbg Ohfhtkq b:t"/ nfUg]5 .

Page 65: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

o:tf] Ohfhtkq b:t"/ Go"gtd tLg xhf/ ?k}Fof eGbf sd / clwstd

krf; xhf/ ?k}Fof eGbf a9L x'g]5}g .k|s/0f !, @ / # df pNn]lvt j:t'x?

afx]s cGo j:t'x?sf] laqmL ljt/0fsf] nflu Ohfhtkq lng' kg]{ 5}g .

%= ;]jf laqmLsf] nflu M ?=@,))).–

b«i6Jo M

-!_ o:tf] b:t"/ sf7df08f}+ pkTosf afx]s cGo If]qdf krf; k|ltztn] sd

nfUg]5 .

-@_ Ps PsfOn] PseGbf a9L lsl;dsf] dlb/f v/Lb laqmL ug]{ ePdf

;aeGbf a9L b/sf] b:t"/ dfq a'´fP k'Ug]5 .

-#_ O{+6f pTkfbsn] k|s/0f # sf] v08 -5_ adf]lhd a'´fpg' kg]{ /sd

dWo] bz k|ltzt Ohfhtkq lnFbf, rfln; k|ltzt df3 d;fGt;Dd /

afFsL /sd kmfNu'0f d;fGt;Dd a'´fpg] u/L ls:tf sfod ul/Psf]

5.

-$_ d"No clej[l4 s/df btf{ ePsf O{+6f pTkfbg ug]{ pBf]ux?n] Ohfht

b:t"/ ltg'{ kg]{ 5}g .t/ o:tf O{+6f pTkfbsx?n] Ps cfly{s jif{sf

nflu a'´fpg' kg]{ Ohfht b:t"/ eGbf sd d"No clej[l4 s/ c;'n

u/L cfGtl/s /fh:j sfof{nodf bflvnf u/sf] cj:yfdf To:tf] sd

ePsf] /sd Ohfht b:t"/ jfkt cfly{s jif{ ;dfKt ePsf] Ps

dlxgf leqdf cfGtl/s /fh:j sfof{nodf bflvnf ug'{ kg]{5 / ;f]

cjlwleq bflvnf gu/]df ;f]df P]g adf]lhd lanDa b:t"/ nfUg]5 .

Page 66: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em
Page 67: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

* ITS df cGtMz'Ns ;km\6]jo/ ;dfj]z ug]{ qmddf Ps?ktfsf] nflu ;flas

Ohfhtkqsf] gd'gf ;fdfGo kl/dfh{g ul/Psf] .

Page 68: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL– $

-lgod !@ ;+u ;DalGwt_

pTkfbg tyf ljqmL ePsf] b}lgs df}Hbftsf] lx;fa

ldlt dfnsf]

ljj/0f

cl3Nnf]

lbgsf]

jf+sL

df}Hbft

lbg

e/Ldf

ePsf]

pTkfbg

hDdf

df}Hbft

ljqmLsf] af+sL df}Hbft s}lkmot

kl/df0f cGtMz'Ns

sf] b/

hDdf

cGtM

z'Ns

kl/df0f cGtM

z'Ns

b/

hDdf

cGtM

z'Ns

cg';"rL–%

-lgod !$ sf] v08 -s_ ;+u ;DalGwt_

sf]/f dfnsf] df}Hbft ljj/0f

k[i6fÍ M–

Ohfhtkqjfnfsf] gfd / 7]ufgf M–================

Ohfhtkq g+= ===============:yfoL n]vf gDa/M=============================

ldlt dfnsf]

ljj/0f

cl3Nnf]

af+sL

kl/df0f

cfh

cfPsf]

kl/df0f

hDdf r'/f]6÷la8L

agfpgnfO{

lemlsPsf]

kl/df0f

af+sL cGtM

z'Ns

clws[t

sf] ;xL

sf/vfgf

wgL

k|jGwssf]

;xL

s}lkmot

cg';"rL–^

-lgod !$-v_ ;+u ;DalGwt_

sf]/f dfnsf] vkt / r'/f]6÷la8L pTkfbgsf] b}lgs ljj/0f

Page 69: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

k[i6fÍ M–

Ohfhtkqjfnfsf] gfd / 7]ufgf M–================

Ohfhtkq g+= =============== :yfoL n]vf gDa/M=============================

ldlt cl3Nnf]

af+sL ;'tL{

cfh

lnPsf]

;'tL{

hDdf cfhsf]

pTkfbgdf vr{

ePsf]

gf]S;f

gL

ePsf]

af+sL /xg

uPsf] ;'tL{}

r'/f]6÷la8L

pTkfbgsf]

kl/df0f

cGtMz'Ns

clws[tsf] ;xL

Ohfhtkq–

jfnfsf] jf

k|jGwssf]

;xL

s}lkmot

Page 70: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL – $s

-lgod ^s sf] pklgod -!_ v08 -u_ ;Fu ;DalGwt_

g]kfn ;/sf/

cy{ dGqfno

cfGtl/s /fh:j ljefu

ccGGttMMzz''NNss llggwwff {{//00ff ccffbb]]zz

llddlltt MM ÷÷ ÷÷

>>LL ====== ====== ====== ====== ====== ======

!!__ OOhhffhhttkkqqjjffnnffssff]] ggffddMM

@@__ OOhhffhhttkkqqjjffnnffssff]] 77]]uuffggffMM

#_ :yfoL n]vf gDa/

cGtMz'Ns Ohfhtkq gDj/

$_ cGtMz'Ns lgwf{/0f ePsf] cjlw ====================================

%_ cGtMz'Ns lgwf{/0f ug]{ P]gsf] bkmf =============== tyf lgodfjnLsf] lgod

=============== ;Fu ;DjlGwt .

lgDgfg';f/sf] cGtMz'Ns /sd ?======================= -cIf/]kL================

=============== ==== ===== ==== ==== ================== dfq_ ltg'{ gkg]{ cyjf kl/jt{g

ug'{ kg]{ s'g} 7f]; k|df0f eP of] kq k|fKt ug'{ ePsf] kGw| lbgleq cGtMz'Ns

clws[t ;dIf k]z ug'{ xf]nf . cGoyf of] cfb]z k|fKt ug'{ ePsf] kGw| lbgleq

g]kfn ;/sf/sf] ;j{;l~rt sf]ifdf bflvnf x'g]

u/L==================================================== l:yt

======================================= a}+s jf gub bflvnf ug'{ xf]nf .

cGtMz'Ns lgwf{/0f ug'{ kg]{ sf/0fx?M

!= Dofb leq cGtMz'Ns ljj/0f bflvnf gu/]sf]n]

@= cw"/f] jf q'l6k"0f{ cGtMz"Ns ljj/0f k]z u/]sf]n]

#= em"¶f cGtMz'Ns ljj/0f k]z u/]sf]n]

$= cGo M

%= ldlt ================== ;Ddsf] ljnDj b:t'/ / hl/jfgf u0fgf ul/Psf]

5

Page 71: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cGtMz'Ns clws[t

ccGGttMMzz''NNss llggwwff {{//00ff eePPssff]] ccjjllww

qm= dfl;s dlxgf jif{

yk cGtMz'Ns

lgwf{/0f

ljnDj b:t'/ hl/jfg hDdf

!

@

#

$

hhDDddff

ssffooff {{nnoo kk||ooff ]]hhggssff]] nnfflluu ddffqq

ssDDKKoo""66// kk|| lljjllii66

llddlltt MM ÷÷ ÷÷

ccGGttMMzz''NNss ccllwwss[[ttssff ]] bb::ttvvtt

Page 72: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL – $v

-lgod ^s sf] pklgod -@_ ;Fu ;DalGwt_

g]kfn ;/sf/

cy{ dGqfno

cfGtl/s /fh:j ljefu

ccllGGttdd ccGGttMMzz''NNss llggwwff {{//00ff ccffbb]]zz

llddlltt MM ÷÷ ÷÷

>>LL ====== ====== ====== ====== ====== ======

!!__ OOhhffhhttkkqqjjffnnffssff]] ggffddMM

@@__ OOhhffhhttkkqqjjffnnffssff]] 77]]uuffggffMM

##__ ::yyffooLL nn]]vvff ggDDaa//

ccGGttMMzz''NNss OOhhffhhttkkqq ggDDjj//

$_ cGtMz'Ns lgwf{/0f ePsf] cjlw ====================================

%_ cGtMz'Ns lgwf{/0f ug]{ P]gsf] bkmf =============== tyf lgodfjnLsf] lgod

================ ;Fu ;DjlGwt .

tkfO{n] k]z ug'{ePsf] hjfkm tyf k|df0f sfuhftx?;d]tsf] d'Nof+sg ubf{

lgDgfg';f/sf] cGtMz'Ns /sd ?= ============== === ===== -cIf]/]kL===== ==============

============================== ===========_ dfq ltg'{ kg]{ b]lvg cfPsf] 5 . pQm /sd of]

cfb]z hf/L ePsf] ldltn] ;ft lbgleq g]kfn ;/sf/sf] ;j{;l`rt sf]ifdf

bflvnf x'g] u/L ================================= l:yt

========================================================= a}+sdf gub bflvnf ug'{ xf]nf . of]

cfb]z hf/L ePsf] ldltn] ;ft lbg leq cGtMz'Ns ga'emfPdf lanDj b:t'/ /

h/Ljfgf nfUg] Aoxf]/f ;'lrt ul/G5 . of] cfb]zdf lrQ gj'em] P]g jdf]lhd

k'g/fjnf]sg lbg ;lsg] s'/f hfgsf/L u/fOG5 .

ccGGttMMzz''NNss llggwwff {{//00ff uugg'' {{ kkgg]] {{ ssff//00ffxx??

!= Dofb leq cGtMz"Ns ljj/0f bflvnf gu/]sf]n]

@= cw"/f] jf q'l6k"0f{ cGtMz'Ns ljj/0f k]z u/]sf]n]

#= em'6[f cGtMz'Ns ljj/0f k]z u/]sf]n]

$= cGo M

Page 73: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

%= ldlt =====================;Ddsf] ljnDj b:t"/ / hl/jfgf u0fgf ul/Psf] 5 .

cGtMz'Ns clws[t

ccGGttMMzz''NNss llggwwff {{//00ff eePPssff]] ccjjllww

qm=;+= dfl;s dlxgf jif{

yk cGtMz'Ns

lgwf{/0f ePsf] /sd

ljnDj

hl/jfgf hDdf

!

@

#

$

hhDDddff

ssffooff {{nnoo kk||ooff ]]hhggssff]] nnfflluu ddffqq

ssDDKKoo""66// kk|| lljjllii66

llddlltt MM ÷÷ ÷÷

ccGGttMMzz''NNss ccllwwss[[ttssff ]] bb::ttvvtt

Page 74: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL – $u

-lgod !#s= sf] pklgod -!_ v08 -u_ ;Fu ;DalGwt_

v/Lb vftf

:yfoL n]vf gDj/

cGtMz'Ns Ohfht kq g+=

v/Lb ePsf] cjlw M dlxgf ============= ;fn ==================

ljhs

hDdf

v/Lb

d"No

cGtMz'Ns

gnfUg]

cGtMz'Ns

of]Uo v/Lb

cGtMz'Ns

of]Uo k}7f/L

ldlt ljhs

gDa/

cfk"lt

stf{sf]

gfd

cfk"lt{

stf{sf]

gDa/

v/Lb d"No d"No

cGtM

z'Ns

-?=_+

d"No

cGtM

z'Ns -

?=_+

s"n hDdf

gf]6 M olb Ohfhtkqjfnf d"=c=s/df ;d]t btf{ ePdf o; vftfnfO{ d"=c=s/ vl/b

vftf;Fu ;dfof]hg u/L tof/ ug{ ;lsg]5 .

Page 75: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL – $3

-lgod !#s= sf] pklgod -!_ v08 -u_ ;Fu ;DalGwt_

laqmL vftf

s/bftf btf{ gDa/

cGtMz'Ns Ohfht kq g+=

ljqmL ePsf] cjlw M dlxgf =================== ;fn =====================

ljhs hDdf ljqmL

lgsf;L

cGtMz'Ns of]Uo

ljqmL

ldlt ljhs

gDa/

vl/bs

tf{sf]

gfd

v/Lb

stf{sf]

btf{ g+=

kl/df0f d"No d"No

cGtM z'Ns

s"n hDdf

gf]6 M olb Ohfhtkqjfnf d"=c=s/df ;d]t btf{ ePdf o; vftfnfO{ d"=c=s/ ljqmL

vftf;Fu ;dfof]hg u/L tof/ ug{ ;lsg]5 .

Page 76: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL – $ª

-lgod !#u ;Fu ;DalGwt_

g]kfn ;/sf/

cy{ dGqfno

cfGtl/s /fh:j ljefu

cGtMz'Ns ljj/0f kmf/fd

jif{M=============dlxgfM==== ! @ # $ % ^ & * ( !) !! !@

h'g dlxgfsf] xf] To;df -_ lrGx nufpg'xf];\ .

:yfoL n]vf gDj/

cGtMz'Ns Ohfht

g

D

j

/

gfd

7]ufgf

olb o; cjlwdf sf/f]jf/ gu/]sf] eP tnsf] dxndf z'Go /fv]/ ljj/0fdf x:tfIf/ ug'{xf]; . ?=! eGbf

3l6 ePdf k};fnfO{ ?=! df ldnfg ul/ ljj/0f eg'{xf]nf .

sf/f]jf/

d"No

vl/bdf lt/]sf]

cGtMz'Ns qm]l86

ljqmLdf ;+sng

u/]sf]z'Ns 8]lj6

!= ljqmL

!=!= cGtMz'Ns of]Uo ljqmL

!=@ lgsf;L

@= vl/b

÷k}7f/L

@=!= cGtMz'Ns of]Uo vl/b

@=@= cGtM z'Ns of]Uok}7f/L

@=#= 5'6 vl/b

@=$= 5'6 k}7f/L

#= cGo

#=!= cGo yk36

Page 77: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

$= hDdf

%= 8]lj6–qm]l86 -±_ jf -—_M=============================

^= ut dlxgfsf] ldng ug{ jfFsL qm]l86 ================================

&= s'n ltg{' kg]{ cGtM z'Ns ?=-%–^_ -±_ jf -—_M=============================

d, -k'/f gfd_ o; cGtMz'Ns ljj/0fdf

pNn]v ul/Psf] hfgsf/L ;To / k'/f ePsf] Joxf]/f k|dfl0ft ub{5' .

ldlt M

x:tfIf/ M kb M .

sfof{no k|of]hgsf] nflu dfq

sDKo"6/ btf{

ldlt =========÷======÷======

=============================

cGtMz'Ns clws[t

gf]6 M kl/df0fsf] cfwf/df cGtMz'Ns nfUg] a:t'sf] sf/f]af/ ug]{

Ohfhtkqjfnfn] z'? df}Hbft pTkfbg, laqmL tyf clGtd df}Hbftsf]

kl/df0ffTds ljj/0f ;d]t o; ljj/0f ;fy ;+nUg ug'{ kg]{5 .

Page 78: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL– &

-lgod !$ sf] v08 -ª_ ;+u ;DalGwt_

b}lgs KoflsË ?dsf] ljj/0f

Ohfhtkqjfnfsf] gfd / 7]ufgf

M==========================================

Ohfhtkq g+= ===============:yfoL n]vf

gDa/M=============================

ldlt cl3Nnf]

af+sL

a§f /

k}s]h

cfh

k|fKt

x'g

cfPsf]

hDdf uf]bfd 3/df

uPsf] k}s]h qmd

;+Vof / kl/df0f

afFsL cGtMz'Ns

clws[tsf]

;xL

Ohfhtkq

jfnfsf] jf

k|jGwssf]

;xL

s}lkmot

k}s]h

l;l/on

gDa/

kl/df0f

Page 79: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL– *

-lgod !$ sf] v08 -ª_ ;+u ;DalGwt_

uf]bfddf /x]sf] r'/f]6sf] b}lgs ljj/0f

k [i6fÍ M–

Ohfhtkqjfnfsf] gfd / 7]ufgf M–================

Ohfhtkq g+= ===============:yfoL n]vf gDa/M=============================

ldlt

dfn

sf]

ljj/

0f

cl3Nnf]

af+sL

df}Hbft

KoflsË ?kaf6

uf]bfd 3/df cfPsf]

hDdf

lgsf;L

ePsf]

k}s]hsf]

lrGx /

;+Vof

af+sL cGtMz'Ns b/

cGtMz'Ns

clws[tsf]

;xL5fk

Ohfhtk

qjfnf

jf

k|jGwss

f] ;xL

s}lkmot

k}ls+u

?d

;+Vof

r'/f]6sf]

;+Vof

b/ hDdf

Page 80: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL (

-lgod !$ sf] v08 -r_ / lgod !% sf] pklgod -@_ ;Fu ;DalGwt _

r'/f]6 tyf lj8Lsf] lgisfzg dfu kmf/fd

Ohfhtkqjfnfsf] gfd / 7]ufgf M—

Ohfhtkq g+==============cf=j========================:yfoL n]vf =======================

!= hDdf Kofs]hsf] ;+Vof M—

@= ;fdfgsf] kl/df0f M—

#= cGtMz'Ns b/M—

$= r'/f]6sf] xsdf dfq M— cfjZos

cGtMz'Ns l6s6 ;+Vof M—

sfof{no k|of]hgsf] nflu

!= lgisfzg dfu u/]sf] kl/df0fsf] hDdf x'g] cGtMz'Ns /sd ?============================

ef}=g+=÷/=g+= =========== ldlt ============ df bflvnf 5 / cGtMz'Ns l6s6 yfg

=================sf] k|lt yfg ?====================n] ================== bflvnf 5 .

cGtMz'Ns lg/LIfs÷kmfF6jfnfsf] ;xLM—ldlt M

s|=;+= uf]bfd

3/sf] g+= /

ldlt

r'/f]6

la+8Lsf]

gfd /

KoflsË

s|d ;+Vof

kl/df0f-

a§f, u|;

jf kf]sf_

d"No cGtMz'Ns s}lkmot

b/ ?= cGtM

z'Ns

?=

lgisf;g dfu dfdfug]{k|ltlglw÷k|jGwssf ]

;xL M—

gfd M—

Page 81: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

@= pk/f]Qm cg';f/ bflvnf ePsf] tyf l;kmfl/;sf cfwf/df r'/f]6÷la8L lgisf;g

:jLs[lt lbOPsf] 5 .

ldlt M

cGtMz'Ns clws[tsf] ;xLM—

62 cg';"rL– (s

-lgod !* ;Fu ;DalGwt_

Aofr lgoGq0f vftf

Ohfhtkqjfnfsf] gfd / 7]ufgf =============================================================

df};d================================dlxgf=========================================================

Ohfhtkq g++= ===================================:yfoL n]vf gDa/ =================================

l;=g+=

a|f08sf] gfd

-gfd, zlQm /

kl/df0f_

pTkfbg

ldlt Aofr g++=

l;nl;n]jf/ g+=

hDdf

af]tn yfg s}lkmot

b]lv ;Dd

hDdf

gf]6M != k|To]s a|f08sf] gfd, o"=kL= zlQm / Pd Pn v'Ng] u/L qmdzM pNn]v

ug'{kg]{ .

@= of] vftf k|To]s lbgsf] :ki6 b]lvg] u/L /fVg'kg]{ .

62;ftf}+ ;+zf]wg4f/f yk ul/Psf] .

Page 82: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL– !)

-lgod @@ sf] pklgod -!_ ;+u ;DalGwt_

l8li6n/L÷a|'c/Ljfnfn] lbg'kg]{ /S;L÷jLo/÷jfOgsf] kmf+6jf/L

ldlt =============================== b]lv ============================================ hDdf

Ohfhtkqjfnfsf] gfd / 7]ufgf M==================

Ohfhtkq g++= ========================= ;fn ======================================

dlxgf ============== zfvf ========== :yfoL n]vf

gDa/M===============

/S;L02÷jLo/÷jfOgsf]

cl3Nnf] af+sL :6s t}of/ ePsf] /S;L

hDdf Pn=lk=Uofn

g snd $*

af]tnx?df eg{ uPsf]

/S;L÷jLo/÷jfOgsf]

kl/df0f

:6sdf jf+sL /x]sf]

/S;L÷jLo/÷jfOgsf]

s}lkmo

t

/S;L÷

jLo

jfOgsf] gfd

yf]s

Uofn

g

zlQ

m

Pn=lk= Uofn

g

/S;L÷

jLo

jfOgsf] gfd

yf]s

Uofn

g

zlQ

m

Pn=lk= Uofn

g

/S;L÷

jLo

jfOgsf] gfd

yf]s

Uofn

g

zlQ

m

Pn=lk= Uofn

g

/S;L÷

jLo

jfOgsf] gfd

yf]s

Uofn

g

zlQ

m

Pn=lk= Uofn

g

1 2 3 4 5 6 7 8 9 10 11 12 1

3

14 15 16 1

7

1

8

dfl;s

q}dfl;s

cw{jflif{s

jflif{s

Page 83: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL– !!

-lgod @@ sf] pklgod -!_ ;+u ;DalGwt_

l8li6n/L÷a'|c/Ljfnfn] lbg'kg]{ /S;L÷jLo/÷jfOg af]ntx?sf]

laqmL / To;af6 cfpg] cGtMz'Nssf] kmf+6jf/L

Ohfhtkqjfnfsf] gfd / 7]ufgf M==================

Ohfhtkq g++= ======================= ;fn ======================================dlxgf ============== zfvf

==========

:yfoL n]vf gDa/M=============================

ljo/÷/S;Lsf]

af]tnsf] z'?

:6s

t}of/

ul/Psf]

af]tnx?

hDdf af]tn ljqmL ePsf]

af]tn

cGtM z'Ns

:6sdf af+sL

af]tnx? s}lkmot

S;L÷

ljo/÷jfOg dfs

f{

af]t

nsf] ;+Vof

kl/df0f

zlQ

m

/S;L÷

ljo/÷jfOg dfs

f{

af]t

nsf] ;+Vof

kl/df0f

zlQ

m

/S;L÷

ljo/÷jfOg dfs

f{

af]t

nsf] ;+Vof

kl/df0f

zlQ

m

/S;L÷

ljo/÷jfOg dfs

f{

af]t

nsf] ;+=

kl/df0f

zlQ

m

b/

hDdf

/S;L÷

ljo/÷jfOg dfs

f{

af]t

nsf] ;+=

kl/df0f

zlQ

m

dfl;s

q}dfl;s

cw{jflif{s

jflif{s

Page 84: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

cg';"rL– !@

-lgod @% ;+u ;DalGwt_

;Vv/ v'Fbf]sf] b}lgs lx;fa

Ohfhtkqjfnfsf] gfd / 7]ufgf ==============================================================

df};d ========================= dlxgf ======================

Ohfhtkq g+========================== :yfoL n]vf gDa/M=============================

ldlt

cl3Nnf]

af+sL

:6s

k|fKt ePsf] hDdf lx;fa kun]sf]

af+sL

s}lkmo

t

sf/vfgf

af6 v/Lb

ePsf]

aflx/af

6 v/Lb

ePsf] hDdf

ku

n]

sf]

u'8

hDdf

af]/f jf rSsL

jhg

af]/f jf rSsL

jhg

af]/f jf rSsL

jhg

af]/f jf rSsL

jhg

;]/

af]/f

jhg

af]/f jhg

af]/f jf rSsL

jhg

Page 85: cGtMz'Ns lgodfjnL, @)%( - IRD xsdf lghsf] xsjfnfn] Ohfhtkq /2 ug{ cGtMz'Ns clws[t ;dIf lgj]bg lbg ;Sg]5 . -@_ pklgod -!_ adf]lhd k|fKt lgj]bg pk/ cfjZos hfFra'em

63cg';"rL !#

-lgod ^ sf] pklgod -$_ / -%_ tyf lgod @(s= ;Fu ;DjlGwt _

s/ ljhssf] 9fFrf

ljhs g+= M sf/f]jf/ ldlt M

ljqm]tfsf] gfd M ljhs hf/L ePsf] ldlt M

7]ufgf M Od]n M

kmf]g g+=M j]e;fO6 M

k\mofS; g+= M

ljqm]tfsf] btf{ g+=M

qm]tfsf] gfd M

7]ufgf M

e'QmfgLsf] tl/sf M gub÷r]s÷8«fk\m6÷cGo

l;=g+= ljj/0f kl/df0f

k|lt PsfO{ d"No

-?=_

hDdf d"No

-?=_

hDdf

cGtMz'Ns k|ltzt========÷kl/df0f=========sf b/n] ?=

s"n /sd

5'6

v'b /sd

====% n] d"=c=s/

s"n hDdf

ljqm]tfsf] ;xLM

63kfFrf} ;+zf]wg4f/f yk ePsf] / gjf}+ ;+zf]wgåf/f kl/dflh{t .